id	sid	tid	token	lemma	pos
inlawrev-2486	1	1	indiana	indiana	PROPN
inlawrev-2486	1	2	law	law	PROPN
inlawrev-2486	1	3	review	review	NOUN
inlawrev-2486	1	4	xvi	xvi	NOUN
inlawrev-2486	1	5	.	.	PUNCT
inlawrev-2486	2	1	taxation	taxation	PROPN
inlawrev-2486	2	2	j.	j.	PROPN
inlawrev-2486	2	3	b.	b.	PROPN
inlawrev-2486	2	4	king	king	PROPN
inlawrev-2486	2	5	*	*	PROPN
inlawrev-2486	2	6	a.	a.	NOUN
inlawrev-2486	2	7	introduction	introduction	NOUN
inlawrev-2486	2	8	during	during	ADP
inlawrev-2486	2	9	the	the	DET
inlawrev-2486	2	10	past	past	ADJ
inlawrev-2486	2	11	survey	survey	NOUN
inlawrev-2486	2	12	period	period	NOUN
inlawrev-2486	2	13	both	both	CCONJ
inlawrev-2486	2	14	the	the	DET
inlawrev-2486	2	15	indiana	indiana	PROPN
inlawrev-2486	2	16	supreme	supreme	PROPN
inlawrev-2486	2	17	court	court	PROPN
inlawrev-2486	2	18	and	and	CCONJ
inlawrev-2486	2	19	the	the	DET
inlawrev-2486	2	20	indiana	indiana	PROPN
inlawrev-2486	2	21	court	court	PROPN
inlawrev-2486	2	22	of	of	ADP
inlawrev-2486	2	23	appeals	appeals	PROPN
inlawrev-2486	2	24	displayed	display	VERB
inlawrev-2486	2	25	a	a	DET
inlawrev-2486	2	26	pragmatic	pragmatic	ADJ
inlawrev-2486	2	27	but	but	CCONJ
inlawrev-2486	2	28	statutorily	statutorily	ADV
inlawrev-2486	2	29	oriented	orient	VERB
inlawrev-2486	2	30	approach	approach	NOUN
inlawrev-2486	2	31	to	to	ADP
inlawrev-2486	2	32	the	the	DET
inlawrev-2486	2	33	disposition	disposition	NOUN
inlawrev-2486	2	34	of	of	ADP
inlawrev-2486	2	35	state	state	NOUN
inlawrev-2486	2	36	tax	tax	NOUN
inlawrev-2486	2	37	cases	case	NOUN
inlawrev-2486	2	38	.	.	PUNCT
inlawrev-2486	3	1	perhaps	perhaps	ADV
inlawrev-2486	3	2	the	the	DET
inlawrev-2486	3	3	best	good	ADJ
inlawrev-2486	3	4	example	example	NOUN
inlawrev-2486	3	5	of	of	ADP
inlawrev-2486	3	6	this	this	DET
inlawrev-2486	3	7	judicial	judicial	ADJ
inlawrev-2486	3	8	temperament	temperament	NOUN
inlawrev-2486	3	9	is	be	AUX
inlawrev-2486	3	10	indiana	indiana	PROPN
inlawrev-2486	3	11	department	department	PROPN
inlawrev-2486	3	12	of	of	ADP
inlawrev-2486	3	13	revenue	revenue	NOUN
inlawrev-2486	3	14	v.	v.	ADP
inlawrev-2486	3	15	kimberly	kimberly	NOUN
inlawrev-2486	3	16	-	-	PUNCT
inlawrev-2486	3	17	clark	clark	NOUN
inlawrev-2486	3	18	corp.^	corp.^	PROPN
inlawrev-2486	3	19	in	in	ADP
inlawrev-2486	3	20	which	which	PRON
inlawrev-2486	3	21	the	the	DET
inlawrev-2486	3	22	supreme	supreme	PROPN
inlawrev-2486	3	23	court	court	PROPN
inlawrev-2486	3	24	vacated	vacate	VERB
inlawrev-2486	3	25	the	the	DET
inlawrev-2486	3	26	opinion	opinion	NOUN
inlawrev-2486	3	27	of	of	ADP
inlawrev-2486	3	28	the	the	DET
inlawrev-2486	3	29	court	court	NOUN
inlawrev-2486	3	30	of	of	ADP
inlawrev-2486	3	31	appeals^	appeals^	PROPN
inlawrev-2486	3	32	and	and	CCONJ
inlawrev-2486	3	33	expressly	expressly	ADV
inlawrev-2486	3	34	declined	decline	VERB
inlawrev-2486	3	35	to	to	PART
inlawrev-2486	3	36	follow	follow	VERB
inlawrev-2486	3	37	a	a	DET
inlawrev-2486	3	38	series	series	NOUN
inlawrev-2486	3	39	of	of	ADP
inlawrev-2486	3	40	decisions	decision	NOUN
inlawrev-2486	3	41	from	from	ADP
inlawrev-2486	3	42	other	other	ADJ
inlawrev-2486	3	43	states	state	NOUN
inlawrev-2486	3	44	which	which	PRON
inlawrev-2486	3	45	were	be	AUX
inlawrev-2486	3	46	premised	premise	VERB
inlawrev-2486	3	47	on	on	ADP
inlawrev-2486	3	48	an	an	DET
inlawrev-2486	3	49	artificially	artificially	ADV
inlawrev-2486	3	50	literal	literal	ADJ
inlawrev-2486	3	51	but	but	CCONJ
inlawrev-2486	3	52	,	,	PUNCT
inlawrev-2486	3	53	practically	practically	ADV
inlawrev-2486	3	54	speaking	speaking	ADJ
inlawrev-2486	3	55	,	,	PUNCT
inlawrev-2486	3	56	absurd	absurd	ADJ
inlawrev-2486	3	57	interpretation	interpretation	NOUN
inlawrev-2486	3	58	of	of	ADP
inlawrev-2486	3	59	public	public	ADJ
inlawrev-2486	3	60	law	law	NOUN
inlawrev-2486	3	61	86	86	NUM
inlawrev-2486	3	62	-	-	SYM
inlawrev-2486	3	63	272.^	272.^	NUM
inlawrev-2486	3	64	in	in	ADP
inlawrev-2486	3	65	kimberly	kimberly	NOUN
inlawrev-2486	3	66	-	-	PUNCT
inlawrev-2486	3	67	clark	clark	PROPN
inlawrev-2486	3	68	,	,	PUNCT
inlawrev-2486	3	69	the	the	DET
inlawrev-2486	3	70	supreme	supreme	PROPN
inlawrev-2486	3	71	court	court	PROPN
inlawrev-2486	3	72	clearly	clearly	ADV
inlawrev-2486	3	73	evidenced	evidence	VERB
inlawrev-2486	3	74	its	its	PRON
inlawrev-2486	3	75	belief	belief	NOUN
inlawrev-2486	3	76	that	that	SCONJ
inlawrev-2486	3	77	tax	tax	NOUN
inlawrev-2486	3	78	issues	issue	NOUN
inlawrev-2486	3	79	are	be	AUX
inlawrev-2486	3	80	not	not	PART
inlawrev-2486	3	81	to	to	PART
inlawrev-2486	3	82	be	be	AUX
inlawrev-2486	3	83	resolved	resolve	VERB
inlawrev-2486	3	84	against	against	ADP
inlawrev-2486	3	85	taxpayers	taxpayer	NOUN
inlawrev-2486	3	86	on	on	ADP
inlawrev-2486	3	87	the	the	DET
inlawrev-2486	3	88	basis	basis	NOUN
inlawrev-2486	3	89	of	of	ADP
inlawrev-2486	3	90	hypertechnical	hypertechnical	ADJ
inlawrev-2486	3	91	interpretations	interpretation	NOUN
inlawrev-2486	3	92	of	of	ADP
inlawrev-2486	3	93	statutory	statutory	ADJ
inlawrev-2486	3	94	requirements	requirement	NOUN
inlawrev-2486	3	95	.	.	PUNCT
inlawrev-2486	4	1	in	in	ADP
inlawrev-2486	4	2	essence	essence	NOUN
inlawrev-2486	4	3	,	,	PUNCT
inlawrev-2486	4	4	the	the	DET
inlawrev-2486	4	5	court	court	NOUN
inlawrev-2486	4	6	has	have	AUX
inlawrev-2486	4	7	firmly	firmly	ADV
inlawrev-2486	4	8	said	say	VERB
inlawrev-2486	4	9	,	,	PUNCT
inlawrev-2486	4	10	contrary	contrary	ADV
inlawrev-2486	4	11	to	to	ADP
inlawrev-2486	4	12	mr	mr	PROPN
inlawrev-2486	4	13	.	.	PROPN
inlawrev-2486	4	14	bumble	bumble	PROPN
inlawrev-2486	4	15	's	's	PART
inlawrev-2486	4	16	oft	oft	ADV
inlawrev-2486	4	17	-	-	PUNCT
inlawrev-2486	4	18	quoted	quote	VERB
inlawrev-2486	4	19	comment	comment	NOUN
inlawrev-2486	4	20	in	in	ADP
inlawrev-2486	4	21	oliver	oliver	PROPN
inlawrev-2486	4	22	twist	twist	PROPN
inlawrev-2486	4	23	that	that	SCONJ
inlawrev-2486	4	24	"	"	PUNCT
inlawrev-2486	4	25	the	the	DET
inlawrev-2486	4	26	law	law	NOUN
inlawrev-2486	4	27	is	be	AUX
inlawrev-2486	4	28	an	an	DET
inlawrev-2486	4	29	ass	ass	NOUN
inlawrev-2486	4	30	,	,	PUNCT
inlawrev-2486	4	31	a	a	DET
inlawrev-2486	4	32	idiot,"^	idiot,"^	NOUN
inlawrev-2486	4	33	common	common	ADJ
inlawrev-2486	4	34	sense	sense	NOUN
inlawrev-2486	4	35	is	be	AUX
inlawrev-2486	4	36	still	still	ADV
inlawrev-2486	4	37	the	the	DET
inlawrev-2486	4	38	prevailing	prevail	VERB
inlawrev-2486	4	39	yardstick	yardstick	NOUN
inlawrev-2486	4	40	in	in	ADP
inlawrev-2486	4	41	indiana	indiana	PROPN
inlawrev-2486	4	42	for	for	ADP
inlawrev-2486	4	43	measuring	measure	VERB
inlawrev-2486	4	44	state	state	NOUN
inlawrev-2486	4	45	tax	tax	NOUN
inlawrev-2486	4	46	liability	liability	NOUN
inlawrev-2486	4	47	.	.	PUNCT
inlawrev-2486	5	1	a	a	DET
inlawrev-2486	5	2	second	second	ADJ
inlawrev-2486	5	3	highlight	highlight	NOUN
inlawrev-2486	5	4	of	of	ADP
inlawrev-2486	5	5	recent	recent	ADJ
inlawrev-2486	5	6	indiana	indiana	PROPN
inlawrev-2486	5	7	tax	tax	NOUN
inlawrev-2486	5	8	decisions	decision	NOUN
inlawrev-2486	5	9	was	be	AUX
inlawrev-2486	5	10	the	the	DET
inlawrev-2486	5	11	courts	court	NOUN
inlawrev-2486	5	12	'	'	PART
inlawrev-2486	5	13	renewed	renew	VERB
inlawrev-2486	5	14	emphasis	emphasis	NOUN
inlawrev-2486	5	15	on	on	ADP
inlawrev-2486	5	16	the	the	DET
inlawrev-2486	5	17	legal	legal	ADJ
inlawrev-2486	5	18	significance	significance	NOUN
inlawrev-2486	5	19	of	of	ADP
inlawrev-2486	5	20	the	the	DET
inlawrev-2486	5	21	tax	tax	NOUN
inlawrev-2486	5	22	situs	situs	NOUN
inlawrev-2486	5	23	of	of	ADP
inlawrev-2486	5	24	intangibles	intangible	NOUN
inlawrev-2486	5	25	in	in	ADP
inlawrev-2486	5	26	determining	determine	VERB
inlawrev-2486	5	27	liability	liability	NOUN
inlawrev-2486	5	28	for	for	ADP
inlawrev-2486	5	29	both	both	CCONJ
inlawrev-2486	5	30	the	the	DET
inlawrev-2486	5	31	gross	gross	ADJ
inlawrev-2486	5	32	income	income	NOUN
inlawrev-2486	5	33	tax	tax	NOUN
inlawrev-2486	5	34	and	and	CCONJ
inlawrev-2486	5	35	the	the	DET
inlawrev-2486	5	36	intangibles	intangible	NOUN
inlawrev-2486	5	37	tax	tax	NOUN
inlawrev-2486	5	38	.	.	PUNCT
inlawrev-2486	6	1	in	in	ADP
inlawrev-2486	6	2	indiana	indiana	PROPN
inlawrev-2486	6	3	department	department	PROPN
inlawrev-2486	6	4	of	of	ADP
inlawrev-2486	6	5	state	state	PROPN
inlawrev-2486	6	6	revenue	revenue	NOUN
inlawrev-2486	6	7	v.	v.	PROPN
inlawrev-2486	6	8	j.c	j.c	PROPN
inlawrev-2486	6	9	.	.	PROPN
inlawrev-2486	6	10	penney	penney	PROPN
inlawrev-2486	6	11	co.^	co.^	PROPN
inlawrev-2486	6	12	and	and	CCONJ
inlawrev-2486	6	13	in	in	ADP
inlawrev-2486	6	14	indiana	indiana	PROPN
inlawrev-2486	6	15	department	department	PROPN
inlawrev-2486	6	16	of	of	ADP
inlawrev-2486	6	17	state	state	PROPN
inlawrev-2486	6	18	revenue	revenue	PROPN
inlawrev-2486	6	19	v.	v.	ADP
inlawrev-2486	6	20	mercantile	mercantile	PROPN
inlawrev-2486	6	21	mortgage	mortgage	PROPN
inlawrev-2486	6	22	co.	co.	PROPN
inlawrev-2486	6	23	,^	,^	PUNCT
inlawrev-2486	6	24	the	the	DET
inlawrev-2486	6	25	court	court	NOUN
inlawrev-2486	6	26	of	of	ADP
inlawrev-2486	6	27	appeals	appeal	NOUN
inlawrev-2486	6	28	recognized	recognize	VERB
inlawrev-2486	6	29	that	that	SCONJ
inlawrev-2486	6	30	intangibles	intangible	NOUN
inlawrev-2486	6	31	owned	own	VERB
inlawrev-2486	6	32	by	by	ADP
inlawrev-2486	6	33	a	a	DET
inlawrev-2486	6	34	nonresident	nonresident	NOUN
inlawrev-2486	6	35	,	,	PUNCT
inlawrev-2486	6	36	and	and	CCONJ
inlawrev-2486	6	37	administered	administer	VERB
inlawrev-2486	6	38	and	and	CCONJ
inlawrev-2486	6	39	controlled	control	VERB
inlawrev-2486	6	40	at	at	ADP
inlawrev-2486	6	41	an	an	DET
inlawrev-2486	6	42	out	out	ADV
inlawrev-2486	6	43	-	-	PUNCT
inlawrev-2486	6	44	of	of	ADP
inlawrev-2486	6	45	-	-	PUNCT
inlawrev-2486	6	46	state	state	NOUN
inlawrev-2486	6	47	business	business	NOUN
inlawrev-2486	6	48	situs	situs	PROPN
inlawrev-2486	6	49	,	,	PUNCT
inlawrev-2486	6	50	are	be	AUX
inlawrev-2486	6	51	not	not	PART
inlawrev-2486	6	52	subject	subject	ADJ
inlawrev-2486	6	53	to	to	ADP
inlawrev-2486	6	54	either	either	CCONJ
inlawrev-2486	6	55	the	the	DET
inlawrev-2486	6	56	gross	gross	ADJ
inlawrev-2486	6	57	income	income	NOUN
inlawrev-2486	6	58	tax	tax	NOUN
inlawrev-2486	6	59	(	(	PUNCT
inlawrev-2486	6	60	penney	penney	PROPN
inlawrev-2486	6	61	)	)	PUNCT
inlawrev-2486	6	62	or	or	CCONJ
inlawrev-2486	6	63	the	the	DET
inlawrev-2486	6	64	intangibles	intangible	NOUN
inlawrev-2486	6	65	tax	tax	NOUN
inlawrev-2486	6	66	{	{	PUNCT
inlawrev-2486	6	67	mercantile	mercantile	NOUN
inlawrev-2486	6	68	mortgage	mortgage	NOUN
inlawrev-2486	6	69	)	)	PUNCT
inlawrev-2486	6	70	even	even	ADV
inlawrev-2486	6	71	though	though	SCONJ
inlawrev-2486	6	72	the	the	DET
inlawrev-2486	6	73	payors	payor	NOUN
inlawrev-2486	6	74	(	(	PUNCT
inlawrev-2486	6	75	the	the	DET
inlawrev-2486	6	76	debtors	debtor	NOUN
inlawrev-2486	6	77	)	)	PUNCT
inlawrev-2486	6	78	on	on	ADP
inlawrev-2486	6	79	such	such	ADJ
inlawrev-2486	6	80	intangibles	intangible	NOUN
inlawrev-2486	6	81	were	be	AUX
inlawrev-2486	6	82	indiana	indiana	PROPN
inlawrev-2486	6	83	residents	resident	NOUN
inlawrev-2486	6	84	.	.	PUNCT
inlawrev-2486	7	1	this	this	DET
inlawrev-2486	7	2	acknowledgment	acknowledgment	NOUN
inlawrev-2486	7	3	by	by	ADP
inlawrev-2486	7	4	the	the	DET
inlawrev-2486	7	5	indiana	indiana	PROPN
inlawrev-2486	7	6	courts	court	NOUN
inlawrev-2486	7	7	of	of	ADP
inlawrev-2486	7	8	the	the	DET
inlawrev-2486	7	9	independent	independent	ADJ
inlawrev-2486	7	10	legal	legal	ADJ
inlawrev-2486	7	11	significance	significance	NOUN
inlawrev-2486	7	12	of	of	ADP
inlawrev-2486	7	13	the	the	DET
inlawrev-2486	7	14	tax	tax	NOUN
inlawrev-2486	7	15	situs	situs	PROPN
inlawrev-2486	7	16	of	of	ADP
inlawrev-2486	7	17	intangibles	intangible	NOUN
inlawrev-2486	7	18	is	be	AUX
inlawrev-2486	7	19	a	a	DET
inlawrev-2486	7	20	refreshing	refreshing	ADJ
inlawrev-2486	7	21	reaffirmation	reaffirmation	NOUN
inlawrev-2486	7	22	of	of	ADP
inlawrev-2486	7	23	a	a	DET
inlawrev-2486	7	24	traditional	traditional	ADJ
inlawrev-2486	7	25	state	state	NOUN
inlawrev-2486	7	26	tax	tax	NOUN
inlawrev-2486	7	27	concept	concept	NOUN
inlawrev-2486	7	28	.	.	PUNCT
inlawrev-2486	8	1	the	the	DET
inlawrev-2486	8	2	concept	concept	NOUN
inlawrev-2486	8	3	of	of	ADP
inlawrev-2486	8	4	"	"	PUNCT
inlawrev-2486	8	5	situs	situs	X
inlawrev-2486	8	6	"	"	PUNCT
inlawrev-2486	8	7	in	in	ADP
inlawrev-2486	8	8	taxing	tax	VERB
inlawrev-2486	8	9	intangibles	intangible	NOUN
inlawrev-2486	8	10	,	,	PUNCT
inlawrev-2486	8	11	especially	especially	ADV
inlawrev-2486	8	12	in	in	ADP
inlawrev-2486	8	13	taxing	tax	VERB
inlawrev-2486	8	14	income	income	NOUN
inlawrev-2486	8	15	from	from	ADP
inlawrev-2486	8	16	intangibles	intangible	NOUN
inlawrev-2486	8	17	,	,	PUNCT
inlawrev-2486	8	18	has	have	VERB
inlawrev-2486	8	19	member	member	NOUN
inlawrev-2486	8	20	of	of	ADP
inlawrev-2486	8	21	the	the	DET
inlawrev-2486	8	22	indiana	indiana	PROPN
inlawrev-2486	8	23	bar	bar	PROPN
inlawrev-2486	8	24	.	.	PUNCT
inlawrev-2486	9	1	member	member	NOUN
inlawrev-2486	9	2	of	of	ADP
inlawrev-2486	9	3	the	the	DET
inlawrev-2486	9	4	firm	firm	NOUN
inlawrev-2486	9	5	of	of	ADP
inlawrev-2486	9	6	baker	baker	PROPN
inlawrev-2486	9	7	&	&	CCONJ
inlawrev-2486	9	8	daniels	daniels	PROPN
inlawrev-2486	9	9	.	.	PUNCT
inlawrev-2486	10	1	a.b	a.b	PROPN
inlawrev-2486	10	2	.	.	PROPN
inlawrev-2486	10	3	,	,	PUNCT
inlawrev-2486	10	4	indiana	indiana	PROPN
inlawrev-2486	10	5	university	university	PROPN
inlawrev-2486	10	6	,	,	PUNCT
inlawrev-2486	10	7	1951	1951	NUM
inlawrev-2486	10	8	;	;	PUNCT
inlawrev-2486	10	9	ll.b	ll.b	ADJ
inlawrev-2486	10	10	.	.	PUNCT
inlawrev-2486	10	11	,	,	PUNCT
inlawrev-2486	10	12	university	university	PROPN
inlawrev-2486	10	13	of	of	ADP
inlawrev-2486	10	14	michigan	michigan	PROPN
inlawrev-2486	10	15	,	,	PUNCT
inlawrev-2486	10	16	1954	1954	NUM
inlawrev-2486	10	17	.	.	PUNCT
inlawrev-2486	11	1	416	416	NUM
inlawrev-2486	11	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	11	3	1264	1264	NUM
inlawrev-2486	11	4	(	(	PUNCT
inlawrev-2486	11	5	ind	ind	NOUN
inlawrev-2486	11	6	.	.	PUNCT
inlawrev-2486	11	7	1981	1981	NUM
inlawrev-2486	11	8	)	)	PUNCT
inlawrev-2486	11	9	.	.	PUNCT
inlawrev-2486	12	1	ud	ud	INTJ
inlawrev-2486	12	2	.	.	PUNCT
inlawrev-2486	13	1	see	see	PROPN
inlawrev-2486	13	2	weinstein	weinstein	PROPN
inlawrev-2486	13	3	,	,	PUNCT
inlawrev-2486	13	4	foreword	foreword	PROPN
inlawrev-2486	13	5	:	:	PUNCT
inlawrev-2486	13	6	indiana	indiana	PROPN
inlawrev-2486	13	7	taxation	taxation	PROPN
inlawrev-2486	13	8	,	,	PUNCT
inlawrev-2486	13	9	1979	1979	NUM
inlawrev-2486	13	10	survey	survey	NOUN
inlawrev-2486	13	11	of	of	ADP
inlawrev-2486	13	12	recent	recent	ADJ
inlawrev-2486	13	13	developments	development	NOUN
inlawrev-2486	13	14	in	in	ADP
inlawrev-2486	13	15	indiana	indiana	PROPN
inlawrev-2486	13	16	law	law	PROPN
inlawrev-2486	13	17	,	,	PUNCT
inlawrev-2486	13	18	13	13	NUM
inlawrev-2486	13	19	ind	ind	NOUN
inlawrev-2486	13	20	.	.	PUNCT
inlawrev-2486	14	1	l.	l.	PROPN
inlawrev-2486	14	2	rev	rev	PROPN
inlawrev-2486	14	3	.	.	PROPN
inlawrev-2486	14	4	1	1	NUM
inlawrev-2486	14	5	,	,	PUNCT
inlawrev-2486	14	6	28	28	NUM
inlawrev-2486	14	7	(	(	PUNCT
inlawrev-2486	14	8	1980	1980	NUM
inlawrev-2486	14	9	)	)	PUNCT
inlawrev-2486	14	10	.	.	PUNCT
inlawrev-2486	15	1	^5	^5	PROPN
inlawrev-2486	15	2	u.s.c	u.s.c	ADJ
inlawrev-2486	15	3	.	.	PUNCT
inlawrev-2486	16	1	§	§	PROPN
inlawrev-2486	16	2	381	381	NUM
inlawrev-2486	16	3	(	(	PUNCT
inlawrev-2486	16	4	1976	1976	NUM
inlawrev-2486	16	5	)	)	PUNCT
inlawrev-2486	16	6	.	.	PUNCT
inlawrev-2486	17	1	*	*	PUNCT
inlawrev-2486	17	2	c.	c.	PROPN
inlawrev-2486	17	3	dickens	dickens	PROPN
inlawrev-2486	17	4	,	,	PUNCT
inlawrev-2486	17	5	oliver	oliver	PROPN
inlawrev-2486	17	6	twist	twist	PROPN
inlawrev-2486	17	7	,	,	PUNCT
inlawrev-2486	17	8	ch	ch	NOUN
inlawrev-2486	17	9	.	.	PROPN
inlawrev-2486	17	10	10	10	NUM
inlawrev-2486	17	11	,	,	PUNCT
inlawrev-2486	17	12	p.	p.	NOUN
inlawrev-2486	17	13	51	51	NUM
inlawrev-2486	17	14	(	(	PUNCT
inlawrev-2486	17	15	1837	1837	NUM
inlawrev-2486	17	16	-	-	SYM
inlawrev-2486	17	17	38	38	NUM
inlawrev-2486	17	18	)	)	PUNCT
inlawrev-2486	17	19	.	.	PUNCT
inlawrev-2486	18	1	'	'	PUNCT
inlawrev-2486	18	2	412	412	NUM
inlawrev-2486	18	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	18	4	1246	1246	NUM
inlawrev-2486	18	5	(	(	PUNCT
inlawrev-2486	18	6	ind	ind	NOUN
inlawrev-2486	18	7	.	.	PUNCT
inlawrev-2486	19	1	ct	ct	PROPN
inlawrev-2486	19	2	.	.	PUNCT
inlawrev-2486	20	1	app	app	PROPN
inlawrev-2486	20	2	.	.	PROPN
inlawrev-2486	20	3	1980	1980	NUM
inlawrev-2486	20	4	)	)	PUNCT
inlawrev-2486	20	5	.	.	PUNCT
inlawrev-2486	21	1	"	"	PUNCT
inlawrev-2486	21	2	412	412	NUM
inlawrev-2486	21	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	21	4	1252	1252	NUM
inlawrev-2486	21	5	(	(	PUNCT
inlawrev-2486	21	6	ind	ind	NOUN
inlawrev-2486	21	7	.	.	PUNCT
inlawrev-2486	22	1	ct	ct	PROPN
inlawrev-2486	22	2	.	.	PUNCT
inlawrev-2486	23	1	app	app	PROPN
inlawrev-2486	23	2	.	.	PROPN
inlawrev-2486	24	1	1980	1980	NUM
inlawrev-2486	24	2	)	)	PUNCT
inlawrev-2486	24	3	.	.	PUNCT
inlawrev-2486	25	1	409	409	NUM
inlawrev-2486	25	2	410	410	NUM
inlawrev-2486	25	3	indiana	indiana	PROPN
inlawrev-2486	25	4	law	law	PROPN
inlawrev-2486	25	5	review	review	NOUN
inlawrev-2486	25	6	[	[	X
inlawrev-2486	25	7	vol	vol	NOUN
inlawrev-2486	25	8	.	.	PUNCT
inlawrev-2486	25	9	15:409	15:409	NUM
inlawrev-2486	25	10	been	be	AUX
inlawrev-2486	25	11	aggressively	aggressively	ADV
inlawrev-2486	25	12	challenged	challenge	VERB
inlawrev-2486	25	13	by	by	ADP
inlawrev-2486	25	14	a	a	DET
inlawrev-2486	25	15	number	number	NOUN
inlawrev-2486	25	16	of	of	ADP
inlawrev-2486	25	17	vocal	vocal	ADJ
inlawrev-2486	25	18	proponents	proponent	NOUN
inlawrev-2486	25	19	of	of	ADP
inlawrev-2486	25	20	the	the	DET
inlawrev-2486	25	21	unitary	unitary	ADJ
inlawrev-2486	25	22	business	business	NOUN
inlawrev-2486	25	23	concept	concept	NOUN
inlawrev-2486	25	24	who	who	PRON
inlawrev-2486	25	25	argue	argue	VERB
inlawrev-2486	25	26	that	that	SCONJ
inlawrev-2486	25	27	intangibles	intangible	NOUN
inlawrev-2486	25	28	should	should	AUX
inlawrev-2486	25	29	have	have	VERB
inlawrev-2486	25	30	no	no	DET
inlawrev-2486	25	31	independent	independent	ADJ
inlawrev-2486	25	32	significance	significance	NOUN
inlawrev-2486	25	33	either	either	CCONJ
inlawrev-2486	25	34	as	as	ADP
inlawrev-2486	25	35	to	to	PART
inlawrev-2486	25	36	value	value	VERB
inlawrev-2486	25	37	or	or	CCONJ
inlawrev-2486	25	38	as	as	ADP
inlawrev-2486	25	39	to	to	ADP
inlawrev-2486	25	40	place	place	NOUN
inlawrev-2486	25	41	of	of	ADP
inlawrev-2486	25	42	income	income	NOUN
inlawrev-2486	25	43	when	when	SCONJ
inlawrev-2486	25	44	considering	consider	VERB
inlawrev-2486	25	45	the	the	DET
inlawrev-2486	25	46	apportionment	apportionment	NOUN
inlawrev-2486	25	47	of	of	ADP
inlawrev-2486	25	48	business	business	NOUN
inlawrev-2486	25	49	income	income	NOUN
inlawrev-2486	25	50	.	.	PUNCT
inlawrev-2486	26	1	the	the	DET
inlawrev-2486	26	2	penney	penney	PROPN
inlawrev-2486	26	3	and	and	CCONJ
inlawrev-2486	26	4	mercantile	mercantile	PROPN
inlawrev-2486	26	5	mortgage	mortgage	NOUN
inlawrev-2486	26	6	decisions	decision	NOUN
inlawrev-2486	26	7	should	should	AUX
inlawrev-2486	26	8	serve	serve	VERB
inlawrev-2486	26	9	as	as	ADP
inlawrev-2486	26	10	a	a	DET
inlawrev-2486	26	11	clear	clear	ADJ
inlawrev-2486	26	12	repudiation	repudiation	NOUN
inlawrev-2486	26	13	of	of	ADP
inlawrev-2486	26	14	this	this	DET
inlawrev-2486	26	15	endeavor	endeavor	NOUN
inlawrev-2486	26	16	to	to	PART
inlawrev-2486	26	17	abolish	abolish	VERB
inlawrev-2486	26	18	the	the	DET
inlawrev-2486	26	19	"	"	PUNCT
inlawrev-2486	26	20	situs	situs	X
inlawrev-2486	26	21	"	"	PUNCT
inlawrev-2486	26	22	concept	concept	NOUN
inlawrev-2486	26	23	for	for	ADP
inlawrev-2486	26	24	intangibles	intangible	NOUN
inlawrev-2486	26	25	.	.	PUNCT
inlawrev-2486	27	1	one	one	NUM
inlawrev-2486	27	2	other	other	ADJ
inlawrev-2486	27	3	significant	significant	ADJ
inlawrev-2486	27	4	aspect	aspect	NOUN
inlawrev-2486	27	5	of	of	ADP
inlawrev-2486	27	6	the	the	DET
inlawrev-2486	27	7	past	past	ADJ
inlawrev-2486	27	8	survey	survey	NOUN
inlawrev-2486	27	9	period	period	NOUN
inlawrev-2486	27	10	warrants	warrant	NOUN
inlawrev-2486	27	11	an	an	DET
inlawrev-2486	27	12	introductory	introductory	ADJ
inlawrev-2486	27	13	observation	observation	NOUN
inlawrev-2486	27	14	.	.	PUNCT
inlawrev-2486	28	1	in	in	ADP
inlawrev-2486	28	2	state	state	NOUN
inlawrev-2486	28	3	board	board	NOUN
inlawrev-2486	28	4	of	of	ADP
inlawrev-2486	28	5	tax	tax	NOUN
inlawrev-2486	28	6	commissioners	commissioner	NOUN
inlawrev-2486	28	7	v.	v.	ADP
inlawrev-2486	28	8	gatling	gatle	VERB
inlawrev-2486	28	9	gun	gun	NOUN
inlawrev-2486	28	10	club	club	NOUN
inlawrev-2486	28	11	,	,	PUNCT
inlawrev-2486	28	12	inc.i	inc.i	PROPN
inlawrev-2486	28	13	'	'	PART
inlawrev-2486	28	14	the	the	DET
inlawrev-2486	28	15	court	court	NOUN
inlawrev-2486	28	16	of	of	ADP
inlawrev-2486	28	17	appeals	appeal	NOUN
inlawrev-2486	28	18	again	again	ADV
inlawrev-2486	28	19	admonished	admonish	VERB
inlawrev-2486	28	20	taxpayers	taxpayer	NOUN
inlawrev-2486	28	21	and	and	CCONJ
inlawrev-2486	28	22	their	their	PRON
inlawrev-2486	28	23	lawyers	lawyer	NOUN
inlawrev-2486	28	24	that	that	PRON
inlawrev-2486	28	25	appeals	appeal	VERB
inlawrev-2486	28	26	from	from	ADP
inlawrev-2486	28	27	property	property	NOUN
inlawrev-2486	28	28	tax	tax	NOUN
inlawrev-2486	28	29	assessments	assessment	NOUN
inlawrev-2486	28	30	by	by	ADP
inlawrev-2486	28	31	the	the	DET
inlawrev-2486	28	32	state	state	NOUN
inlawrev-2486	28	33	tax	tax	NOUN
inlawrev-2486	28	34	board	board	NOUN
inlawrev-2486	28	35	are	be	AUX
inlawrev-2486	28	36	not	not	PART
inlawrev-2486	28	37	de	de	ADP
inlawrev-2486	28	38	novo	novo	NOUN
inlawrev-2486	28	39	evidentiary	evidentiary	ADJ
inlawrev-2486	28	40	proceedings	proceeding	NOUN
inlawrev-2486	28	41	.	.	PUNCT
inlawrev-2486	29	1	therefore	therefore	ADV
inlawrev-2486	29	2	,	,	PUNCT
inlawrev-2486	29	3	the	the	DET
inlawrev-2486	29	4	appealing	appeal	VERB
inlawrev-2486	29	5	taxpayer	taxpayer	NOUN
inlawrev-2486	29	6	can	can	AUX
inlawrev-2486	29	7	not	not	PART
inlawrev-2486	29	8	submit	submit	VERB
inlawrev-2486	29	9	to	to	ADP
inlawrev-2486	29	10	the	the	DET
inlawrev-2486	29	11	trial	trial	NOUN
inlawrev-2486	29	12	court	court	NOUN
inlawrev-2486	29	13	on	on	ADP
inlawrev-2486	29	14	appeal	appeal	VERB
inlawrev-2486	29	15	new	new	ADJ
inlawrev-2486	29	16	evidence	evidence	NOUN
inlawrev-2486	29	17	or	or	CCONJ
inlawrev-2486	29	18	new	new	ADJ
inlawrev-2486	29	19	witnesses	witness	NOUN
inlawrev-2486	29	20	that	that	PRON
inlawrev-2486	29	21	were	be	AUX
inlawrev-2486	29	22	not	not	PART
inlawrev-2486	29	23	presented	present	VERB
inlawrev-2486	29	24	to	to	ADP
inlawrev-2486	29	25	the	the	DET
inlawrev-2486	29	26	state	state	NOUN
inlawrev-2486	29	27	tax	tax	NOUN
inlawrev-2486	29	28	board	board	NOUN
inlawrev-2486	29	29	during	during	ADP
inlawrev-2486	29	30	its	its	PRON
inlawrev-2486	29	31	statutory	statutory	ADJ
inlawrev-2486	29	32	hearing	hearing	NOUN
inlawrev-2486	29	33	on	on	ADP
inlawrev-2486	29	34	the	the	DET
inlawrev-2486	29	35	contested	contested	ADJ
inlawrev-2486	29	36	assessment	assessment	NOUN
inlawrev-2486	29	37	.	.	PUNCT
inlawrev-2486	30	1	in	in	ADP
inlawrev-2486	30	2	the	the	DET
inlawrev-2486	30	3	introduction	introduction	NOUN
inlawrev-2486	30	4	to	to	ADP
inlawrev-2486	30	5	last	last	ADJ
inlawrev-2486	30	6	year	year	NOUN
inlawrev-2486	30	7	's	's	PART
inlawrev-2486	30	8	survey,^	survey,^	PROPN
inlawrev-2486	30	9	the	the	DET
inlawrev-2486	30	10	following	follow	VERB
inlawrev-2486	30	11	admonition	admonition	NOUN
inlawrev-2486	30	12	was	be	AUX
inlawrev-2486	30	13	expressed	express	VERB
inlawrev-2486	30	14	to	to	ADP
inlawrev-2486	30	15	indiana	indiana	PROPN
inlawrev-2486	30	16	's	's	PART
inlawrev-2486	30	17	two	two	NUM
inlawrev-2486	30	18	principal	principal	ADJ
inlawrev-2486	30	19	state	state	NOUN
inlawrev-2486	30	20	tax	tax	NOUN
inlawrev-2486	30	21	agencies	agency	NOUN
inlawrev-2486	30	22	:	:	PUNCT
inlawrev-2486	30	23	one	one	NUM
inlawrev-2486	30	24	facet	facet	NOUN
inlawrev-2486	30	25	of	of	ADP
inlawrev-2486	30	26	the	the	DET
inlawrev-2486	30	27	recent	recent	ADJ
inlawrev-2486	30	28	decisions	decision	NOUN
inlawrev-2486	30	29	may	may	AUX
inlawrev-2486	30	30	be	be	AUX
inlawrev-2486	30	31	of	of	ADP
inlawrev-2486	30	32	special	special	ADJ
inlawrev-2486	30	33	concern	concern	NOUN
inlawrev-2486	30	34	to	to	ADP
inlawrev-2486	30	35	the	the	DET
inlawrev-2486	30	36	two	two	NUM
inlawrev-2486	30	37	major	major	ADJ
inlawrev-2486	30	38	state	state	NOUN
inlawrev-2486	30	39	tax	tax	NOUN
inlawrev-2486	30	40	agencies	agency	NOUN
inlawrev-2486	30	41	,	,	PUNCT
inlawrev-2486	30	42	the	the	DET
inlawrev-2486	30	43	state	state	NOUN
inlawrev-2486	30	44	board	board	PROPN
inlawrev-2486	30	45	of	of	ADP
inlawrev-2486	30	46	tax	tax	NOUN
inlawrev-2486	30	47	commissioners	commissioner	NOUN
inlawrev-2486	30	48	and	and	CCONJ
inlawrev-2486	30	49	the	the	DET
inlawrev-2486	30	50	department	department	NOUN
inlawrev-2486	30	51	of	of	ADP
inlawrev-2486	30	52	revenue	revenue	NOUN
inlawrev-2486	30	53	.	.	PUNCT
inlawrev-2486	31	1	the	the	DET
inlawrev-2486	31	2	courts	court	NOUN
inlawrev-2486	31	3	have	have	AUX
inlawrev-2486	31	4	continued	continue	VERB
inlawrev-2486	31	5	to	to	PART
inlawrev-2486	31	6	recognize	recognize	VERB
inlawrev-2486	31	7	that	that	SCONJ
inlawrev-2486	31	8	while	while	SCONJ
inlawrev-2486	31	9	these	these	DET
inlawrev-2486	31	10	agencies	agency	NOUN
inlawrev-2486	31	11	,	,	PUNCT
inlawrev-2486	31	12	in	in	ADP
inlawrev-2486	31	13	holding	hold	VERB
inlawrev-2486	31	14	taxpayer	taxpayer	NOUN
inlawrev-2486	31	15	hearings	hearing	NOUN
inlawrev-2486	31	16	,	,	PUNCT
inlawrev-2486	31	17	are	be	AUX
inlawrev-2486	31	18	not	not	PART
inlawrev-2486	31	19	subject	subject	ADJ
inlawrev-2486	31	20	to	to	ADP
inlawrev-2486	31	21	the	the	DET
inlawrev-2486	31	22	express	express	ADJ
inlawrev-2486	31	23	requirements	requirement	NOUN
inlawrev-2486	31	24	of	of	ADP
inlawrev-2486	31	25	the	the	DET
inlawrev-2486	31	26	indiana	indiana	PROPN
inlawrev-2486	31	27	administrative	administrative	PROPN
inlawrev-2486	31	28	adjudication	adjudication	PROPN
inlawrev-2486	31	29	act	act	PROPN
inlawrev-2486	31	30	,	,	PUNCT
inlawrev-2486	31	31	they	they	PRON
inlawrev-2486	31	32	are	be	AUX
inlawrev-2486	31	33	nonetheless	nonetheless	ADV
inlawrev-2486	31	34	subject	subject	ADJ
inlawrev-2486	31	35	to	to	ADP
inlawrev-2486	31	36	basic	basic	ADJ
inlawrev-2486	31	37	administrative	administrative	ADJ
inlawrev-2486	31	38	law	law	NOUN
inlawrev-2486	31	39	hearing	hearing	NOUN
inlawrev-2486	31	40	requirements	requirement	NOUN
inlawrev-2486	31	41	.	.	PUNCT
inlawrev-2486	32	1	this	this	DET
inlawrev-2486	32	2	recognition	recognition	NOUN
inlawrev-2486	32	3	may	may	AUX
inlawrev-2486	32	4	indicate	indicate	VERB
inlawrev-2486	32	5	that	that	SCONJ
inlawrev-2486	32	6	these	these	DET
inlawrev-2486	32	7	agencies	agency	NOUN
inlawrev-2486	32	8	should	should	AUX
inlawrev-2486	32	9	re	re	VERB
inlawrev-2486	32	10	-	-	VERB
inlawrev-2486	32	11	evaluate	evaluate	VERB
inlawrev-2486	32	12	their	their	PRON
inlawrev-2486	32	13	hearing	hearing	NOUN
inlawrev-2486	32	14	procedures.^	procedures.^	NOUN
inlawrev-2486	32	15	this	this	DET
inlawrev-2486	32	16	year	year	NOUN
inlawrev-2486	32	17	's	's	PART
inlawrev-2486	32	18	admonition	admonition	NOUN
inlawrev-2486	32	19	runs	run	VERB
inlawrev-2486	32	20	to	to	ADP
inlawrev-2486	32	21	indiana	indiana	PROPN
inlawrev-2486	32	22	taxpayers	taxpayer	NOUN
inlawrev-2486	32	23	and	and	CCONJ
inlawrev-2486	32	24	their	their	PRON
inlawrev-2486	32	25	counsel	counsel	NOUN
inlawrev-2486	32	26	who	who	PRON
inlawrev-2486	32	27	must	must	AUX
inlawrev-2486	32	28	exercise	exercise	VERB
inlawrev-2486	32	29	greater	great	ADJ
inlawrev-2486	32	30	care	care	NOUN
inlawrev-2486	32	31	in	in	ADP
inlawrev-2486	32	32	their	their	PRON
inlawrev-2486	32	33	preparation	preparation	NOUN
inlawrev-2486	32	34	and	and	CCONJ
inlawrev-2486	32	35	handling	handling	NOUN
inlawrev-2486	32	36	of	of	ADP
inlawrev-2486	32	37	contested	contest	VERB
inlawrev-2486	32	38	assessments	assessment	NOUN
inlawrev-2486	32	39	before	before	ADP
inlawrev-2486	32	40	the	the	DET
inlawrev-2486	32	41	state	state	NOUN
inlawrev-2486	32	42	tax	tax	NOUN
inlawrev-2486	32	43	board	board	NOUN
inlawrev-2486	32	44	if	if	SCONJ
inlawrev-2486	32	45	they	they	PRON
inlawrev-2486	32	46	anticipate	anticipate	VERB
inlawrev-2486	32	47	seeking	seek	VERB
inlawrev-2486	32	48	judicial	judicial	ADJ
inlawrev-2486	32	49	review	review	NOUN
inlawrev-2486	32	50	because	because	SCONJ
inlawrev-2486	32	51	under	under	ADP
inlawrev-2486	32	52	the	the	DET
inlawrev-2486	32	53	gatling	gatling	NOUN
inlawrev-2486	32	54	gun	gun	NOUN
inlawrev-2486	32	55	club	club	NOUN
inlawrev-2486	32	56	decision	decision	NOUN
inlawrev-2486	32	57	and	and	CCONJ
inlawrev-2486	32	58	its	its	PRON
inlawrev-2486	32	59	forerunners,^	forerunners,^	NOUN
inlawrev-2486	32	60	''	''	PUNCT
inlawrev-2486	32	61	the	the	DET
inlawrev-2486	32	62	only	only	ADJ
inlawrev-2486	32	63	evidence	evidence	NOUN
inlawrev-2486	32	64	admissible	admissible	ADJ
inlawrev-2486	32	65	on	on	ADP
inlawrev-2486	32	66	appeal	appeal	NOUN
inlawrev-2486	32	67	is	be	AUX
inlawrev-2486	32	68	that	that	SCONJ
inlawrev-2486	32	69	submitted	submit	VERB
inlawrev-2486	32	70	to	to	ADP
inlawrev-2486	32	71	the	the	DET
inlawrev-2486	32	72	state	state	NOUN
inlawrev-2486	32	73	tax	tax	NOUN
inlawrev-2486	32	74	board	board	NOUN
inlawrev-2486	32	75	at	at	ADP
inlawrev-2486	32	76	its	its	PRON
inlawrev-2486	32	77	administrative	administrative	ADJ
inlawrev-2486	32	78	hearing	hearing	NOUN
inlawrev-2486	32	79	.	.	PUNCT
inlawrev-2486	33	1	b.	b.	PROPN
inlawrev-2486	34	1	the	the	DET
inlawrev-2486	34	2	supreme	supreme	PROPN
inlawrev-2486	34	3	court	court	PROPN
inlawrev-2486	34	4	's	's	PART
inlawrev-2486	34	5	kimberly	kimberly	NOUN
inlawrev-2486	34	6	-	-	PUNCT
inlawrev-2486	34	7	clark	clark	NOUN
inlawrev-2486	34	8	decision	decision	NOUN
inlawrev-2486	34	9	public	public	ADJ
inlawrev-2486	34	10	law	law	NOUN
inlawrev-2486	34	11	86	86	NUM
inlawrev-2486	34	12	-	-	SYM
inlawrev-2486	34	13	272	272	NUM
inlawrev-2486	34	14	"	"	PUNCT
inlawrev-2486	34	15	was	be	AUX
inlawrev-2486	34	16	enacted	enact	VERB
inlawrev-2486	34	17	by	by	ADP
inlawrev-2486	34	18	congress	congress	PROPN
inlawrev-2486	34	19	in	in	ADP
inlawrev-2486	34	20	1959	1959	NUM
inlawrev-2486	34	21	to	to	PART
inlawrev-2486	34	22	immunize	immunize	VERB
inlawrev-2486	34	23	from	from	ADP
inlawrev-2486	34	24	state	state	NOUN
inlawrev-2486	34	25	taxation	taxation	NOUN
inlawrev-2486	34	26	the	the	DET
inlawrev-2486	34	27	interstate	interstate	ADJ
inlawrev-2486	34	28	income	income	NOUN
inlawrev-2486	34	29	of	of	ADP
inlawrev-2486	34	30	taxpayers	taxpayer	NOUN
inlawrev-2486	34	31	^420	^420	NUM
inlawrev-2486	34	32	n.e.2d	n.e.2d	NOUN
inlawrev-2486	34	33	1324	1324	NUM
inlawrev-2486	34	34	(	(	PUNCT
inlawrev-2486	34	35	ind	ind	NOUN
inlawrev-2486	34	36	.	.	PUNCT
inlawrev-2486	35	1	ct	ct	PROPN
inlawrev-2486	35	2	.	.	PUNCT
inlawrev-2486	36	1	app	app	PROPN
inlawrev-2486	36	2	.	.	PROPN
inlawrev-2486	36	3	1981	1981	NUM
inlawrev-2486	36	4	)	)	PUNCT
inlawrev-2486	36	5	.	.	PUNCT
inlawrev-2486	37	1	*	*	PUNCT
inlawrev-2486	37	2	king	king	NOUN
inlawrev-2486	37	3	,	,	PUNCT
inlawrev-2486	37	4	taxation	taxation	NOUN
inlawrev-2486	37	5	,	,	PUNCT
inlawrev-2486	37	6	1980	1980	NUM
inlawrev-2486	37	7	survey	survey	NOUN
inlawrev-2486	37	8	of	of	ADP
inlawrev-2486	37	9	recent	recent	ADJ
inlawrev-2486	37	10	developments	development	NOUN
inlawrev-2486	37	11	in	in	ADP
inlawrev-2486	37	12	indiana	indiana	PROPN
inlawrev-2486	37	13	law	law	PROPN
inlawrev-2486	37	14	,	,	PUNCT
inlawrev-2486	37	15	14	14	NUM
inlawrev-2486	37	16	ind	ind	NOUN
inlawrev-2486	37	17	.	.	PUNCT
inlawrev-2486	38	1	l.	l.	PROPN
inlawrev-2486	38	2	rev	rev	PROPN
inlawrev-2486	38	3	.	.	PROPN
inlawrev-2486	38	4	523	523	NUM
inlawrev-2486	38	5	(	(	PUNCT
inlawrev-2486	38	6	1981	1981	NUM
inlawrev-2486	38	7	)	)	PUNCT
inlawrev-2486	39	1	[	[	X
inlawrev-2486	39	2	hereinafter	hereinafter	NOUN
inlawrev-2486	39	3	cited	cite	VERB
inlawrev-2486	39	4	as	as	ADP
inlawrev-2486	39	5	king	king	NOUN
inlawrev-2486	39	6	,	,	PUNCT
inlawrev-2486	39	7	1980	1980	NUM
inlawrev-2486	39	8	survey	survey	NOUN
inlawrev-2486	39	9	]	]	PUNCT
inlawrev-2486	39	10	.	.	PUNCT
inlawrev-2486	40	1	^id	^id	PROPN
inlawrev-2486	40	2	.	.	PUNCT
inlawrev-2486	41	1	at	at	ADP
inlawrev-2486	41	2	523	523	NUM
inlawrev-2486	41	3	(	(	PUNCT
inlawrev-2486	41	4	citation	citation	NOUN
inlawrev-2486	41	5	omitted	omit	VERB
inlawrev-2486	41	6	)	)	PUNCT
inlawrev-2486	41	7	.	.	PUNCT
inlawrev-2486	41	8	'	'	PUNCT
inlawrev-2486	41	9	"	"	PUNCT
inlawrev-2486	41	10	see	see	VERB
inlawrev-2486	41	11	uhlir	uhlir	PROPN
inlawrev-2486	41	12	v.	v.	ADP
inlawrev-2486	41	13	ritz	ritz	PROPN
inlawrev-2486	41	14	,	,	PUNCT
inlawrev-2486	41	15	255	255	NUM
inlawrev-2486	41	16	ind	ind	NOUN
inlawrev-2486	41	17	.	.	PUNCT
inlawrev-2486	42	1	342	342	NUM
inlawrev-2486	42	2	,	,	PUNCT
inlawrev-2486	42	3	264	264	NUM
inlawrev-2486	42	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	42	5	312	312	NUM
inlawrev-2486	42	6	(	(	PUNCT
inlawrev-2486	42	7	1970	1970	NUM
inlawrev-2486	42	8	)	)	PUNCT
inlawrev-2486	42	9	and	and	CCONJ
inlawrev-2486	42	10	state	state	PROPN
inlawrev-2486	42	11	bd	bd	PROPN
inlawrev-2486	42	12	.	.	PROPN
inlawrev-2486	42	13	of	of	ADP
inlawrev-2486	42	14	tax	tax	NOUN
inlawrev-2486	42	15	comm'rs	comm'rs	PROPN
inlawrev-2486	42	16	v.	v.	ADP
inlawrev-2486	42	17	stone	stone	PROPN
inlawrev-2486	42	18	city	city	PROPN
inlawrev-2486	42	19	plaza	plaza	PROPN
inlawrev-2486	42	20	,	,	PUNCT
inlawrev-2486	42	21	inc	inc	PROPN
inlawrev-2486	42	22	.	.	PROPN
inlawrev-2486	42	23	,	,	PUNCT
inlawrev-2486	42	24	161	161	NUM
inlawrev-2486	42	25	ind	ind	NOUN
inlawrev-2486	42	26	.	.	PUNCT
inlawrev-2486	43	1	app	app	PROPN
inlawrev-2486	43	2	.	.	PROPN
inlawrev-2486	44	1	627	627	NUM
inlawrev-2486	44	2	,	,	PUNCT
inlawrev-2486	44	3	317	317	NUM
inlawrev-2486	44	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	44	5	182	182	NUM
inlawrev-2486	44	6	(	(	PUNCT
inlawrev-2486	44	7	1974	1974	NUM
inlawrev-2486	44	8	)	)	PUNCT
inlawrev-2486	44	9	.	.	PUNCT
inlawrev-2486	45	1	"	"	PUNCT
inlawrev-2486	45	2	15	15	NUM
inlawrev-2486	45	3	u.s.c	u.s.c	NOUN
inlawrev-2486	45	4	.	.	PUNCT
inlawrev-2486	46	1	§	§	PROPN
inlawrev-2486	46	2	381	381	NUM
inlawrev-2486	46	3	(	(	PUNCT
inlawrev-2486	46	4	1976	1976	NUM
inlawrev-2486	46	5	)	)	PUNCT
inlawrev-2486	46	6	.	.	PUNCT
inlawrev-2486	47	1	1982	1982	NUM
inlawrev-2486	47	2	]	]	PUNCT
inlawrev-2486	47	3	taxation	taxation	NOUN
inlawrev-2486	47	4	411	411	NUM
inlawrev-2486	47	5	whose	whose	DET
inlawrev-2486	47	6	only	only	ADJ
inlawrev-2486	47	7	activity	activity	NOUN
inlawrev-2486	47	8	in	in	ADP
inlawrev-2486	47	9	a	a	DET
inlawrev-2486	47	10	taxing	tax	VERB
inlawrev-2486	47	11	state	state	NOUN
inlawrev-2486	47	12	was	be	AUX
inlawrev-2486	47	13	the	the	DET
inlawrev-2486	47	14	"	"	PUNCT
inlawrev-2486	47	15	solicitation	solicitation	NOUN
inlawrev-2486	47	16	"	"	PUNCT
inlawrev-2486	47	17	of	of	ADP
inlawrev-2486	47	18	sales	sale	NOUN
inlawrev-2486	47	19	.	.	PUNCT
inlawrev-2486	48	1	as	as	ADP
inlawrev-2486	48	2	a	a	DET
inlawrev-2486	48	3	result	result	NOUN
inlawrev-2486	48	4	,	,	PUNCT
inlawrev-2486	48	5	several	several	ADJ
inlawrev-2486	48	6	state	state	NOUN
inlawrev-2486	48	7	court	court	NOUN
inlawrev-2486	48	8	decisions	decision	NOUN
inlawrev-2486	48	9	adopted	adopt	VERB
inlawrev-2486	48	10	a	a	DET
inlawrev-2486	48	11	very	very	ADV
inlawrev-2486	48	12	narrow	narrow	ADJ
inlawrev-2486	48	13	interpretation	interpretation	NOUN
inlawrev-2486	48	14	of	of	ADP
inlawrev-2486	48	15	the	the	DET
inlawrev-2486	48	16	kinds	kind	NOUN
inlawrev-2486	48	17	of	of	ADP
inlawrev-2486	48	18	activities	activity	NOUN
inlawrev-2486	48	19	that	that	PRON
inlawrev-2486	48	20	were	be	AUX
inlawrev-2486	48	21	congressionally	congressionally	ADV
inlawrev-2486	48	22	protected	protect	VERB
inlawrev-2486	48	23	''	''	PUNCT
inlawrev-2486	48	24	solicitation	solicitation	NOUN
inlawrev-2486	48	25	.	.	PUNCT
inlawrev-2486	48	26	"	"	PUNCT
inlawrev-2486	49	1	for	for	ADP
inlawrev-2486	49	2	example	example	NOUN
inlawrev-2486	49	3	,	,	PUNCT
inlawrev-2486	49	4	in	in	ADP
inlawrev-2486	49	5	herff	herff	PROPN
inlawrev-2486	49	6	jones	jones	PROPN
inlawrev-2486	49	7	co.	co.	PROPN
inlawrev-2486	50	1	v.	v.	ADP
inlawrev-2486	50	2	state	state	PROPN
inlawrev-2486	50	3	tax	tax	NOUN
inlawrev-2486	50	4	commission,^^	commission,^^	PROPN
inlawrev-2486	50	5	briggs	briggs	PROPN
inlawrev-2486	50	6	&	&	CCONJ
inlawrev-2486	50	7	stratton	stratton	PROPN
inlawrev-2486	50	8	corp	corp	PROPN
inlawrev-2486	50	9	.	.	PROPN
inlawrev-2486	51	1	v.	v.	ADP
inlawrev-2486	51	2	commission,^^	commission,^^	PROPN
inlawrev-2486	51	3	hervey	hervey	PROPN
inlawrev-2486	51	4	v.	v.	ADP
inlawrev-2486	51	5	amf	amf	PROPN
inlawrev-2486	51	6	beaird	beaird	PROPN
inlawrev-2486	51	7	,	,	PUNCT
inlawrev-2486	51	8	inc	inc	PROPN
inlawrev-2486	51	9	.	.	PROPN
inlawrev-2486	51	10	,^^	,^^	PUNCT
inlawrev-2486	51	11	and	and	CCONJ
inlawrev-2486	51	12	miles	mile	NOUN
inlawrev-2486	51	13	laboratories	laboratory	NOUN
inlawrev-2486	51	14	,	,	PUNCT
inlawrev-2486	51	15	inc	inc	PROPN
inlawrev-2486	51	16	.	.	PROPN
inlawrev-2486	52	1	v.	v.	PROPN
inlawrev-2486	52	2	department	department	PROPN
inlawrev-2486	52	3	of	of	ADP
inlawrev-2486	52	4	revenue,^^	revenue,^^	PROPN
inlawrev-2486	52	5	the	the	DET
inlawrev-2486	52	6	courts	court	NOUN
inlawrev-2486	52	7	concluded	conclude	VERB
inlawrev-2486	52	8	that	that	SCONJ
inlawrev-2486	52	9	if	if	SCONJ
inlawrev-2486	52	10	,	,	PUNCT
inlawrev-2486	52	11	in	in	ADP
inlawrev-2486	52	12	conducting	conduct	VERB
inlawrev-2486	52	13	an	an	DET
inlawrev-2486	52	14	interstate	interstate	ADJ
inlawrev-2486	52	15	business	business	NOUN
inlawrev-2486	52	16	,	,	PUNCT
inlawrev-2486	52	17	a	a	DET
inlawrev-2486	52	18	taxpayer	taxpayer	NOUN
inlawrev-2486	52	19	's	's	PART
inlawrev-2486	52	20	activities	activity	NOUN
inlawrev-2486	52	21	in	in	ADP
inlawrev-2486	52	22	a	a	DET
inlawrev-2486	52	23	taxing	tax	VERB
inlawrev-2486	52	24	state	state	NOUN
inlawrev-2486	52	25	amounted	amount	VERB
inlawrev-2486	52	26	to	to	ADP
inlawrev-2486	52	27	something	something	PRON
inlawrev-2486	52	28	more	more	ADJ
inlawrev-2486	52	29	than	than	ADP
inlawrev-2486	52	30	"	"	PUNCT
inlawrev-2486	52	31	mere	mere	ADJ
inlawrev-2486	52	32	solicitation	solicitation	NOUN
inlawrev-2486	52	33	of	of	ADP
inlawrev-2486	52	34	sales	sale	NOUN
inlawrev-2486	52	35	,	,	PUNCT
inlawrev-2486	52	36	"	"	PUNCT
inlawrev-2486	52	37	then	then	ADV
inlawrev-2486	52	38	the	the	DET
inlawrev-2486	52	39	taxpayer	taxpayer	NOUN
inlawrev-2486	52	40	was	be	AUX
inlawrev-2486	52	41	not	not	PART
inlawrev-2486	52	42	protected	protect	VERB
inlawrev-2486	52	43	by	by	ADP
inlawrev-2486	52	44	public	public	ADJ
inlawrev-2486	52	45	law	law	NOUN
inlawrev-2486	52	46	86	86	NUM
inlawrev-2486	52	47	-	-	SYM
inlawrev-2486	52	48	272	272	NUM
inlawrev-2486	52	49	and	and	CCONJ
inlawrev-2486	52	50	could	could	AUX
inlawrev-2486	52	51	be	be	AUX
inlawrev-2486	52	52	taxed	tax	VERB
inlawrev-2486	52	53	by	by	ADP
inlawrev-2486	52	54	states	state	NOUN
inlawrev-2486	52	55	where	where	SCONJ
inlawrev-2486	52	56	he	he	PRON
inlawrev-2486	52	57	had	have	AUX
inlawrev-2486	52	58	engaged	engage	VERB
inlawrev-2486	52	59	in	in	ADP
inlawrev-2486	52	60	such	such	ADJ
inlawrev-2486	52	61	unprotected	unprotected	ADJ
inlawrev-2486	52	62	extra	extra	ADJ
inlawrev-2486	52	63	activities	activity	NOUN
inlawrev-2486	52	64	.	.	PUNCT
inlawrev-2486	53	1	the	the	DET
inlawrev-2486	53	2	jurisdictional	jurisdictional	ADJ
inlawrev-2486	53	3	test	test	NOUN
inlawrev-2486	53	4	developed	develop	VERB
inlawrev-2486	53	5	by	by	ADP
inlawrev-2486	53	6	such	such	ADJ
inlawrev-2486	53	7	decisions	decision	NOUN
inlawrev-2486	53	8	was	be	AUX
inlawrev-2486	53	9	soon	soon	ADV
inlawrev-2486	53	10	popularly	popularly	ADV
inlawrev-2486	53	11	labeled	label	VERB
inlawrev-2486	53	12	the	the	DET
inlawrev-2486	53	13	"	"	PUNCT
inlawrev-2486	53	14	solicitation	solicitation	NOUN
inlawrev-2486	53	15	plus	plus	CCONJ
inlawrev-2486	53	16	"	"	PUNCT
inlawrev-2486	53	17	test	test	NOUN
inlawrev-2486	53	18	and	and	CCONJ
inlawrev-2486	53	19	has	have	AUX
inlawrev-2486	53	20	been	be	AUX
inlawrev-2486	53	21	the	the	DET
inlawrev-2486	53	22	subject	subject	NOUN
inlawrev-2486	53	23	of	of	ADP
inlawrev-2486	53	24	many	many	ADJ
inlawrev-2486	53	25	redundant	redundant	ADJ
inlawrev-2486	53	26	state	state	NOUN
inlawrev-2486	53	27	tax	tax	NOUN
inlawrev-2486	53	28	articles	article	NOUN
inlawrev-2486	53	29	generally	generally	ADV
inlawrev-2486	53	30	espousing	espouse	VERB
inlawrev-2486	53	31	the	the	DET
inlawrev-2486	53	32	correctness	correctness	NOUN
inlawrev-2486	53	33	of	of	ADP
inlawrev-2486	53	34	the	the	DET
inlawrev-2486	53	35	rule.^	rule.^	PROPN
inlawrev-2486	53	36	®	®	NOUN
inlawrev-2486	53	37	the	the	DET
inlawrev-2486	53	38	indiana	indiana	PROPN
inlawrev-2486	53	39	supreme	supreme	PROPN
inlawrev-2486	53	40	court	court	PROPN
inlawrev-2486	53	41	now	now	ADV
inlawrev-2486	53	42	joins	join	VERB
inlawrev-2486	53	43	a	a	DET
inlawrev-2486	53	44	small	small	ADJ
inlawrev-2486	53	45	but	but	CCONJ
inlawrev-2486	53	46	growing	grow	VERB
inlawrev-2486	53	47	number	number	NOUN
inlawrev-2486	53	48	of	of	ADP
inlawrev-2486	53	49	state	state	NOUN
inlawrev-2486	53	50	courts	court	NOUN
inlawrev-2486	53	51	which	which	PRON
inlawrev-2486	53	52	are	be	AUX
inlawrev-2486	53	53	rejecting	reject	VERB
inlawrev-2486	53	54	the	the	DET
inlawrev-2486	53	55	"	"	PUNCT
inlawrev-2486	53	56	solicitation	solicitation	NOUN
inlawrev-2486	53	57	plus	plus	CCONJ
inlawrev-2486	53	58	"	"	PUNCT
inlawrev-2486	53	59	test	test	NOUN
inlawrev-2486	53	60	.	.	PUNCT
inlawrev-2486	54	1	in	in	ADP
inlawrev-2486	54	2	kimberly	kimberly	NOUN
inlawrev-2486	54	3	-	-	PUNCT
inlawrev-2486	54	4	clark	clark	PROPN
inlawrev-2486	54	5	,	,	PUNCT
inlawrev-2486	54	6	the	the	DET
inlawrev-2486	54	7	taxpayer	taxpayer	NOUN
inlawrev-2486	54	8	employed	employ	VERB
inlawrev-2486	54	9	at	at	ADP
inlawrev-2486	54	10	least	least	ADV
inlawrev-2486	54	11	sixteen	sixteen	NUM
inlawrev-2486	54	12	salesmen	salesman	NOUN
inlawrev-2486	54	13	,	,	PUNCT
inlawrev-2486	54	14	some	some	PRON
inlawrev-2486	54	15	of	of	ADP
inlawrev-2486	54	16	whom	whom	PRON
inlawrev-2486	54	17	lived	live	VERB
inlawrev-2486	54	18	in	in	ADP
inlawrev-2486	54	19	indiana	indiana	PROPN
inlawrev-2486	54	20	,	,	PUNCT
inlawrev-2486	54	21	to	to	PART
inlawrev-2486	54	22	represent	represent	VERB
inlawrev-2486	54	23	kimberlyclark	kimberlyclark	NOUN
inlawrev-2486	54	24	in	in	ADP
inlawrev-2486	54	25	indiana	indiana	PROPN
inlawrev-2486	54	26	.	.	PUNCT
inlawrev-2486	55	1	each	each	DET
inlawrev-2486	55	2	salesman	salesman	NOUN
inlawrev-2486	55	3	was	be	AUX
inlawrev-2486	55	4	furnished	furnish	VERB
inlawrev-2486	55	5	an	an	DET
inlawrev-2486	55	6	automobile	automobile	NOUN
inlawrev-2486	55	7	by	by	ADP
inlawrev-2486	55	8	kimberly	kimberly	NOUN
inlawrev-2486	55	9	-	-	PUNCT
inlawrev-2486	55	10	clark	clark	NOUN
inlawrev-2486	55	11	along	along	ADP
inlawrev-2486	55	12	with	with	ADP
inlawrev-2486	55	13	such	such	ADJ
inlawrev-2486	55	14	usual	usual	ADJ
inlawrev-2486	55	15	salesman	salesman	NOUN
inlawrev-2486	55	16	's	's	PART
inlawrev-2486	55	17	materials	material	NOUN
inlawrev-2486	55	18	as	as	ADP
inlawrev-2486	55	19	brochures	brochure	NOUN
inlawrev-2486	55	20	,	,	PUNCT
inlawrev-2486	55	21	samples	sample	NOUN
inlawrev-2486	55	22	of	of	ADP
inlawrev-2486	55	23	new	new	ADJ
inlawrev-2486	55	24	products	product	NOUN
inlawrev-2486	55	25	,	,	PUNCT
inlawrev-2486	55	26	order	order	NOUN
inlawrev-2486	55	27	forms	form	NOUN
inlawrev-2486	55	28	and	and	CCONJ
inlawrev-2486	55	29	sometimes	sometimes	ADV
inlawrev-2486	55	30	portable	portable	ADJ
inlawrev-2486	55	31	typewriters	typewriter	NOUN
inlawrev-2486	55	32	,	,	PUNCT
inlawrev-2486	55	33	staple	staple	NOUN
inlawrev-2486	55	34	guns	gun	NOUN
inlawrev-2486	55	35	,	,	PUNCT
inlawrev-2486	55	36	and	and	CCONJ
inlawrev-2486	55	37	selling	sell	VERB
inlawrev-2486	55	38	cases	case	NOUN
inlawrev-2486	55	39	.	.	PUNCT
inlawrev-2486	56	1	in	in	ADP
inlawrev-2486	56	2	addition	addition	NOUN
inlawrev-2486	56	3	to	to	ADP
inlawrev-2486	56	4	taking	take	VERB
inlawrev-2486	56	5	orders	order	NOUN
inlawrev-2486	56	6	from	from	ADP
inlawrev-2486	56	7	indiana	indiana	PROPN
inlawrev-2486	56	8	customers	customer	NOUN
inlawrev-2486	56	9	,	,	PUNCT
inlawrev-2486	56	10	the	the	DET
inlawrev-2486	56	11	kimberly	kimberly	NOUN
inlawrev-2486	56	12	-	-	PUNCT
inlawrev-2486	56	13	clark	clark	NOUN
inlawrev-2486	56	14	salesmen	salesman	NOUN
inlawrev-2486	56	15	would	would	AUX
inlawrev-2486	56	16	check	check	VERB
inlawrev-2486	56	17	customer	customer	NOUN
inlawrev-2486	56	18	inventories	inventory	NOUN
inlawrev-2486	56	19	,	,	PUNCT
inlawrev-2486	56	20	check	check	VERB
inlawrev-2486	56	21	shelf	shelf	NOUN
inlawrev-2486	56	22	facings	facing	NOUN
inlawrev-2486	56	23	,	,	PUNCT
inlawrev-2486	56	24	aid	aid	NOUN
inlawrev-2486	56	25	retailers	retailer	NOUN
inlawrev-2486	56	26	in	in	ADP
inlawrev-2486	56	27	pricing	price	VERB
inlawrev-2486	56	28	their	their	PRON
inlawrev-2486	56	29	kimberly	kimberly	NOUN
inlawrev-2486	56	30	-	-	PUNCT
inlawrev-2486	56	31	clark	clark	NOUN
inlawrev-2486	56	32	products	product	NOUN
inlawrev-2486	56	33	,	,	PUNCT
inlawrev-2486	56	34	and	and	CCONJ
inlawrev-2486	56	35	would	would	AUX
inlawrev-2486	56	36	even	even	ADV
inlawrev-2486	56	37	set	set	VERB
inlawrev-2486	56	38	up	up	ADP
inlawrev-2486	56	39	displays	display	NOUN
inlawrev-2486	56	40	and	and	CCONJ
inlawrev-2486	56	41	put	put	VERB
inlawrev-2486	56	42	products	product	NOUN
inlawrev-2486	56	43	on	on	ADP
inlawrev-2486	56	44	shelves	shelf	NOUN
inlawrev-2486	56	45	in	in	ADP
inlawrev-2486	56	46	retail	retail	ADJ
inlawrev-2486	56	47	stores	store	NOUN
inlawrev-2486	56	48	.	.	PUNCT
inlawrev-2486	57	1	the	the	DET
inlawrev-2486	57	2	indiana	indiana	PROPN
inlawrev-2486	57	3	revenue	revenue	PROPN
inlawrev-2486	57	4	department	department	PROPN
inlawrev-2486	57	5	contended	contend	VERB
inlawrev-2486	57	6	before	before	ADP
inlawrev-2486	57	7	the	the	DET
inlawrev-2486	57	8	court	court	NOUN
inlawrev-2486	57	9	of	of	ADP
inlawrev-2486	57	10	appeals	appeal	NOUN
inlawrev-2486	57	11	and	and	CCONJ
inlawrev-2486	57	12	again	again	ADV
inlawrev-2486	57	13	before	before	ADP
inlawrev-2486	57	14	the	the	DET
inlawrev-2486	57	15	supreme	supreme	PROPN
inlawrev-2486	57	16	court	court	PROPN
inlawrev-2486	57	17	that	that	SCONJ
inlawrev-2486	57	18	these	these	DET
inlawrev-2486	57	19	latter	latter	ADJ
inlawrev-2486	57	20	activities	activity	NOUN
inlawrev-2486	57	21	of	of	ADP
inlawrev-2486	57	22	the	the	DET
inlawrev-2486	57	23	kimberly	kimberly	NOUN
inlawrev-2486	57	24	-	-	PUNCT
inlawrev-2486	57	25	clark	clark	NOUN
inlawrev-2486	57	26	salesmen	salesman	NOUN
inlawrev-2486	57	27	in	in	ADP
inlawrev-2486	57	28	indiana	indiana	PROPN
inlawrev-2486	57	29	had	have	AUX
inlawrev-2486	57	30	amounted	amount	VERB
inlawrev-2486	57	31	to	to	ADP
inlawrev-2486	57	32	something	something	PRON
inlawrev-2486	57	33	more	more	ADJ
inlawrev-2486	57	34	than	than	ADP
inlawrev-2486	57	35	mere	mere	ADJ
inlawrev-2486	57	36	solicitation	solicitation	NOUN
inlawrev-2486	57	37	and	and	CCONJ
inlawrev-2486	57	38	that	that	SCONJ
inlawrev-2486	57	39	under	under	ADP
inlawrev-2486	57	40	the	the	DET
inlawrev-2486	57	41	"	"	PUNCT
inlawrev-2486	57	42	solicitation	solicitation	NOUN
inlawrev-2486	57	43	plus	plus	CCONJ
inlawrev-2486	57	44	"	"	PUNCT
inlawrev-2486	57	45	jurisdictional	jurisdictional	ADJ
inlawrev-2486	57	46	test	test	NOUN
inlawrev-2486	57	47	kimberly	kimberly	NOUN
inlawrev-2486	57	48	-	-	PUNCT
inlawrev-2486	57	49	clark	clark	PROPN
inlawrev-2486	57	50	was	be	AUX
inlawrev-2486	57	51	not	not	PART
inlawrev-2486	57	52	protected	protect	VERB
inlawrev-2486	57	53	by	by	ADP
inlawrev-2486	57	54	public	public	ADJ
inlawrev-2486	57	55	law	law	NOUN
inlawrev-2486	57	56	86	86	NUM
inlawrev-2486	57	57	-	-	SYM
inlawrev-2486	57	58	272	272	NUM
inlawrev-2486	57	59	and	and	CCONJ
inlawrev-2486	57	60	was	be	AUX
inlawrev-2486	57	61	therefore	therefore	ADV
inlawrev-2486	57	62	subject	subject	ADJ
inlawrev-2486	57	63	to	to	ADP
inlawrev-2486	57	64	the	the	DET
inlawrev-2486	57	65	indiana	indiana	PROPN
inlawrev-2486	57	66	adjusted	adjust	VERB
inlawrev-2486	57	67	gross	gross	ADJ
inlawrev-2486	57	68	income	income	NOUN
inlawrev-2486	57	69	tax	tax	NOUN
inlawrev-2486	57	70	.	.	PUNCT
inlawrev-2486	58	1	that	that	DET
inlawrev-2486	58	2	contention	contention	NOUN
inlawrev-2486	58	3	was	be	AUX
inlawrev-2486	58	4	accepted	accept	VERB
inlawrev-2486	58	5	by	by	ADP
inlawrev-2486	58	6	the	the	DET
inlawrev-2486	58	7	court	court	PROPN
inlawrev-2486	58	8	of	of	ADP
inlawrev-2486	58	9	appeals	appeal	NOUN
inlawrev-2486	58	10	which	which	PRON
inlawrev-2486	58	11	announced	announce	VERB
inlawrev-2486	58	12	in	in	ADP
inlawrev-2486	58	13	its	its	PRON
inlawrev-2486	58	14	1978	1978	NUM
inlawrev-2486	58	15	reversal	reversal	NOUN
inlawrev-2486	58	16	of	of	ADP
inlawrev-2486	58	17	the	the	DET
inlawrev-2486	58	18	trial	trial	NOUN
inlawrev-2486	58	19	court	court	NOUN
inlawrev-2486	58	20	's	's	PART
inlawrev-2486	58	21	decision	decision	NOUN
inlawrev-2486	58	22	for	for	ADP
inlawrev-2486	58	23	kimberly	kimberly	NOUN
inlawrev-2486	58	24	-	-	PUNCT
inlawrev-2486	58	25	clark	clark	NOUN
inlawrev-2486	58	26	that	that	SCONJ
inlawrev-2486	58	27	it	it	PRON
inlawrev-2486	58	28	would	would	AUX
inlawrev-2486	58	29	follow	follow	VERB
inlawrev-2486	58	30	those	those	DET
inlawrev-2486	58	31	decisions	decision	NOUN
inlawrev-2486	58	32	from	from	ADP
inlawrev-2486	58	33	^^247	^^247	PUNCT
inlawrev-2486	58	34	or	or	CCONJ
inlawrev-2486	58	35	.	.	PUNCT
inlawrev-2486	58	36	404	404	NUM
inlawrev-2486	58	37	,	,	PUNCT
inlawrev-2486	58	38	412	412	NUM
inlawrev-2486	58	39	,	,	PUNCT
inlawrev-2486	58	40	430	430	NUM
inlawrev-2486	58	41	p.2d	p.2d	NUM
inlawrev-2486	58	42	998	998	NUM
inlawrev-2486	58	43	,	,	PUNCT
inlawrev-2486	58	44	1002	1002	NUM
inlawrev-2486	58	45	(	(	PUNCT
inlawrev-2486	58	46	1967	1967	NUM
inlawrev-2486	58	47	)	)	PUNCT
inlawrev-2486	58	48	.	.	PUNCT
inlawrev-2486	59	1	^'3	^'3	NOUN
inlawrev-2486	59	2	or	or	CCONJ
inlawrev-2486	59	3	.	.	PUNCT
inlawrev-2486	60	1	t.	t.	PROPN
inlawrev-2486	60	2	r.	r.	PROPN
inlawrev-2486	60	3	174	174	NUM
inlawrev-2486	60	4	(	(	PUNCT
inlawrev-2486	60	5	1968	1968	NUM
inlawrev-2486	60	6	)	)	PUNCT
inlawrev-2486	60	7	.	.	PUNCT
inlawrev-2486	61	1	^^250	^^250	PROPN
inlawrev-2486	61	2	ark	ark	PROPN
inlawrev-2486	61	3	.	.	PROPN
inlawrev-2486	61	4	147	147	NUM
inlawrev-2486	61	5	,	,	PUNCT
inlawrev-2486	61	6	155	155	NUM
inlawrev-2486	61	7	-	-	SYM
inlawrev-2486	61	8	56	56	NUM
inlawrev-2486	61	9	,	,	PUNCT
inlawrev-2486	61	10	464	464	NUM
inlawrev-2486	61	11	s.w.2d	s.w.2d	NUM
inlawrev-2486	61	12	557	557	NUM
inlawrev-2486	61	13	,	,	PUNCT
inlawrev-2486	61	14	561	561	NUM
inlawrev-2486	61	15	-	-	SYM
inlawrev-2486	61	16	62	62	NUM
inlawrev-2486	61	17	(	(	PUNCT
inlawrev-2486	61	18	1971	1971	NUM
inlawrev-2486	61	19	)	)	PUNCT
inlawrev-2486	61	20	.	.	PUNCT
inlawrev-2486	62	1	'	'	PUNCT
inlawrev-2486	62	2	^274	^274	PRON
inlawrev-2486	62	3	or	or	CCONJ
inlawrev-2486	62	4	.	.	PUNCT
inlawrev-2486	63	1	395	395	NUM
inlawrev-2486	63	2	,	,	PUNCT
inlawrev-2486	63	3	400	400	NUM
inlawrev-2486	63	4	,	,	PUNCT
inlawrev-2486	63	5	546	546	NUM
inlawrev-2486	63	6	p.2d	p.2d	SYM
inlawrev-2486	63	7	1081	1081	NUM
inlawrev-2486	63	8	,	,	PUNCT
inlawrev-2486	63	9	1083	1083	NUM
inlawrev-2486	63	10	(	(	PUNCT
inlawrev-2486	63	11	1976	1976	NUM
inlawrev-2486	63	12	)	)	PUNCT
inlawrev-2486	63	13	.	.	PUNCT
inlawrev-2486	64	1	^^while	^^while	ADP
inlawrev-2486	64	2	there	there	PRON
inlawrev-2486	64	3	are	be	VERB
inlawrev-2486	64	4	numerous	numerous	ADJ
inlawrev-2486	64	5	law	law	NOUN
inlawrev-2486	64	6	review	review	NOUN
inlawrev-2486	64	7	and	and	CCONJ
inlawrev-2486	64	8	tax	tax	NOUN
inlawrev-2486	64	9	journal	journal	NOUN
inlawrev-2486	64	10	articles	article	NOUN
inlawrev-2486	64	11	,	,	PUNCT
inlawrev-2486	64	12	notes	note	NOUN
inlawrev-2486	64	13	,	,	PUNCT
inlawrev-2486	64	14	and	and	CCONJ
inlawrev-2486	64	15	commentaries	commentary	NOUN
inlawrev-2486	64	16	on	on	ADP
inlawrev-2486	64	17	this	this	DET
inlawrev-2486	64	18	subject	subject	NOUN
inlawrev-2486	64	19	,	,	PUNCT
inlawrev-2486	64	20	some	some	PRON
inlawrev-2486	64	21	of	of	ADP
inlawrev-2486	64	22	the	the	DET
inlawrev-2486	64	23	more	more	ADV
inlawrev-2486	64	24	notable	notable	ADJ
inlawrev-2486	64	25	of	of	ADP
inlawrev-2486	64	26	which	which	PRON
inlawrev-2486	64	27	are	be	AUX
inlawrev-2486	64	28	:	:	PUNCT
inlawrev-2486	64	29	note	note	NOUN
inlawrev-2486	64	30	,	,	PUNCT
inlawrev-2486	64	31	public	public	ADJ
inlawrev-2486	64	32	law	law	NOUN
inlawrev-2486	64	33	86	86	NUM
inlawrev-2486	64	34	-	-	SYM
inlawrev-2486	64	35	272	272	NUM
inlawrev-2486	64	36	:	:	PUNCT
inlawrev-2486	64	37	legislative	legislative	ADJ
inlawrev-2486	64	38	ambiguities	ambiguity	NOUN
inlawrev-2486	64	39	and	and	CCONJ
inlawrev-2486	64	40	judicial	judicial	ADJ
inlawrev-2486	64	41	difficulties	difficulty	NOUN
inlawrev-2486	64	42	,	,	PUNCT
inlawrev-2486	64	43	27	27	NUM
inlawrev-2486	64	44	vand	vand	NOUN
inlawrev-2486	64	45	.	.	PUNCT
inlawrev-2486	65	1	l.	l.	PROPN
inlawrev-2486	65	2	rev	rev	PROPN
inlawrev-2486	65	3	.	.	PROPN
inlawrev-2486	66	1	313	313	NUM
inlawrev-2486	66	2	(	(	PUNCT
inlawrev-2486	66	3	1974	1974	NUM
inlawrev-2486	66	4	)	)	PUNCT
inlawrev-2486	66	5	;	;	PUNCT
inlawrev-2486	67	1	hartman	hartman	PROPN
inlawrev-2486	67	2	,	,	PUNCT
inlawrev-2486	67	3	"	"	PUNCT
inlawrev-2486	67	4	solicitation	solicitation	NOUN
inlawrev-2486	67	5	"	"	PUNCT
inlawrev-2486	67	6	and	and	CCONJ
inlawrev-2486	67	7	"	"	PUNCT
inlawrev-2486	67	8	delivery	delivery	NOUN
inlawrev-2486	67	9	"	"	PUNCT
inlawrev-2486	67	10	under	under	ADP
inlawrev-2486	67	11	public	public	ADJ
inlawrev-2486	67	12	law	law	NOUN
inlawrev-2486	67	13	86	86	NUM
inlawrev-2486	67	14	-	-	SYM
inlawrev-2486	67	15	272	272	NUM
inlawrev-2486	67	16	:	:	PUNCT
inlawrev-2486	67	17	an	an	DET
inlawrev-2486	67	18	uncharted	uncharted	ADJ
inlawrev-2486	67	19	course	course	NOUN
inlawrev-2486	67	20	,	,	PUNCT
inlawrev-2486	67	21	29	29	NUM
inlawrev-2486	67	22	vand	vand	NOUN
inlawrev-2486	67	23	.	.	PUNCT
inlawrev-2486	68	1	l.	l.	PROPN
inlawrev-2486	68	2	rev	rev	PROPN
inlawrev-2486	68	3	.	.	PROPN
inlawrev-2486	69	1	353	353	NUM
inlawrev-2486	69	2	(	(	PUNCT
inlawrev-2486	69	3	1976	1976	NUM
inlawrev-2486	69	4	)	)	PUNCT
inlawrev-2486	69	5	;	;	PUNCT
inlawrev-2486	70	1	note	note	VERB
inlawrev-2486	70	2	,	,	PUNCT
inlawrev-2486	70	3	state	state	NOUN
inlawrev-2486	70	4	taxation	taxation	NOUN
inlawrev-2486	70	5	of	of	ADP
inlawrev-2486	70	6	interstate	interstate	ADJ
inlawrev-2486	70	7	commerce	commerce	NOUN
inlawrev-2486	70	8	:	:	PUNCT
inlawrev-2486	70	9	public	public	ADJ
inlawrev-2486	70	10	law	law	NOUN
inlawrev-2486	70	11	86	86	NUM
inlawrev-2486	70	12	-	-	SYM
inlawrev-2486	70	13	272	272	NUM
inlawrev-2486	70	14	,	,	PUNCT
inlawrev-2486	70	15	46	46	NUM
inlawrev-2486	70	16	va	va	NOUN
inlawrev-2486	70	17	.	.	PUNCT
inlawrev-2486	71	1	l.	l.	PROPN
inlawrev-2486	71	2	rev	rev	PROPN
inlawrev-2486	71	3	.	.	PROPN
inlawrev-2486	71	4	297	297	NUM
inlawrev-2486	71	5	(	(	PUNCT
inlawrev-2486	71	6	1960	1960	NUM
inlawrev-2486	71	7	)	)	PUNCT
inlawrev-2486	71	8	;	;	PUNCT
inlawrev-2486	71	9	peters	peters	PROPN
inlawrev-2486	71	10	,	,	PUNCT
inlawrev-2486	71	11	state	state	NOUN
inlawrev-2486	71	12	income	income	NOUN
inlawrev-2486	71	13	tax	tax	NOUN
inlawrev-2486	71	14	problems	problem	NOUN
inlawrev-2486	71	15	of	of	ADP
inlawrev-2486	71	16	interstate	interstate	ADJ
inlawrev-2486	71	17	business	business	NOUN
inlawrev-2486	71	18	,	,	PUNCT
inlawrev-2486	71	19	33rd	33rd	PROPN
inlawrev-2486	71	20	n.y	n.y	PROPN
inlawrev-2486	71	21	.	.	PROPN
inlawrev-2486	71	22	inst	inst	PROPN
inlawrev-2486	71	23	,	,	PUNCT
inlawrev-2486	71	24	on	on	ADP
inlawrev-2486	71	25	fed	fed	PROPN
inlawrev-2486	71	26	.	.	PUNCT
inlawrev-2486	72	1	tax	tax	NOUN
inlawrev-2486	72	2	.	.	PUNCT
inlawrev-2486	73	1	399	399	NUM
inlawrev-2486	73	2	,	,	PUNCT
inlawrev-2486	73	3	901	901	NUM
inlawrev-2486	73	4	-	-	SYM
inlawrev-2486	73	5	15	15	NUM
inlawrev-2486	73	6	(	(	PUNCT
inlawrev-2486	73	7	1975	1975	NUM
inlawrev-2486	73	8	)	)	PUNCT
inlawrev-2486	73	9	.	.	PUNCT
inlawrev-2486	74	1	412	412	NUM
inlawrev-2486	74	2	indiana	indiana	PROPN
inlawrev-2486	74	3	law	law	PROPN
inlawrev-2486	74	4	review	review	NOUN
inlawrev-2486	74	5	[	[	X
inlawrev-2486	74	6	vol	vol	NOUN
inlawrev-2486	74	7	.	.	PUNCT
inlawrev-2486	74	8	15:409	15:409	NUM
inlawrev-2486	75	1	other	other	ADJ
inlawrev-2486	75	2	states	state	NOUN
inlawrev-2486	75	3	that	that	PRON
inlawrev-2486	75	4	had	have	AUX
inlawrev-2486	75	5	conceived	conceive	VERB
inlawrev-2486	75	6	and	and	CCONJ
inlawrev-2486	75	7	perpetuated	perpetuate	VERB
inlawrev-2486	75	8	the	the	DET
inlawrev-2486	75	9	"	"	PUNCT
inlawrev-2486	75	10	solicitation	solicitation	NOUN
inlawrev-2486	75	11	plus	plus	CCONJ
inlawrev-2486	75	12	"	"	PUNCT
inlawrev-2486	75	13	test/	test/	NOUN
inlawrev-2486	75	14	'	'	PUNCT
inlawrev-2486	75	15	shortly	shortly	ADV
inlawrev-2486	75	16	after	after	ADP
inlawrev-2486	75	17	its	its	PRON
inlawrev-2486	75	18	1978	1978	NUM
inlawrev-2486	75	19	kimberly	kimberly	NOUN
inlawrev-2486	75	20	-	-	PUNCT
inlawrev-2486	75	21	clark	clark	NOUN
inlawrev-2486	75	22	decision	decision	NOUN
inlawrev-2486	75	23	,	,	PUNCT
inlawrev-2486	75	24	the	the	DET
inlawrev-2486	75	25	court	court	NOUN
inlawrev-2486	75	26	of	of	ADP
inlawrev-2486	75	27	appeals	appeal	NOUN
inlawrev-2486	75	28	,	,	PUNCT
inlawrev-2486	75	29	in	in	ADP
inlawrev-2486	75	30	indiana	indiana	PROPN
inlawrev-2486	75	31	department	department	PROPN
inlawrev-2486	75	32	of	of	ADP
inlawrev-2486	75	33	state	state	PROPN
inlawrev-2486	75	34	revenue	revenue	PROPN
inlawrev-2486	75	35	v.	v.	ADP
inlawrev-2486	75	36	continental	continental	PROPN
inlawrev-2486	75	37	steel	steel	PROPN
inlawrev-2486	75	38	corp	corp	PROPN
inlawrev-2486	75	39	.	.	PROPN
inlawrev-2486	75	40	,^^	,^^	PUNCT
inlawrev-2486	75	41	once	once	ADV
inlawrev-2486	75	42	more	more	ADV
inlawrev-2486	75	43	followed	follow	VERB
inlawrev-2486	75	44	the	the	DET
inlawrev-2486	75	45	"	"	PUNCT
inlawrev-2486	75	46	solicitation	solicitation	NOUN
inlawrev-2486	75	47	plus	plus	CCONJ
inlawrev-2486	75	48	"	"	PUNCT
inlawrev-2486	75	49	test	test	NOUN
inlawrev-2486	75	50	.	.	PUNCT
inlawrev-2486	76	1	this	this	DET
inlawrev-2486	76	2	result	result	NOUN
inlawrev-2486	76	3	was	be	AUX
inlawrev-2486	76	4	reviewed	review	VERB
inlawrev-2486	76	5	in	in	ADP
inlawrev-2486	76	6	last	last	ADJ
inlawrev-2486	76	7	year	year	NOUN
inlawrev-2486	76	8	's	's	PART
inlawrev-2486	76	9	survey	survey	NOUN
inlawrev-2486	76	10	as	as	SCONJ
inlawrev-2486	76	11	follows	follow	VERB
inlawrev-2486	76	12	:	:	PUNCT
inlawrev-2486	76	13	the	the	DET
inlawrev-2486	76	14	second	second	ADJ
inlawrev-2486	76	15	observation	observation	NOUN
inlawrev-2486	76	16	[	[	X
inlawrev-2486	76	17	to	to	ADP
inlawrev-2486	76	18	the	the	DET
inlawrev-2486	76	19	court	court	NOUN
inlawrev-2486	76	20	of	of	ADP
inlawrev-2486	76	21	appeals	appeal	NOUN
inlawrev-2486	76	22	'	'	PART
inlawrev-2486	76	23	decision	decision	NOUN
inlawrev-2486	76	24	in	in	ADP
inlawrev-2486	76	25	continental	continental	ADJ
inlawrev-2486	76	26	steel	steel	PROPN
inlawrev-2486	76	27	]	]	PUNCT
inlawrev-2486	76	28	is	be	AUX
inlawrev-2486	76	29	actually	actually	ADV
inlawrev-2486	76	30	a	a	DET
inlawrev-2486	76	31	belated	belated	ADJ
inlawrev-2486	76	32	protest	protest	NOUN
inlawrev-2486	76	33	to	to	ADP
inlawrev-2486	76	34	the	the	DET
inlawrev-2486	76	35	tide	tide	NOUN
inlawrev-2486	76	36	of	of	ADP
inlawrev-2486	76	37	decisions	decision	NOUN
inlawrev-2486	76	38	being	be	AUX
inlawrev-2486	76	39	handed	hand	VERB
inlawrev-2486	76	40	down	down	ADP
inlawrev-2486	76	41	throughout	throughout	ADP
inlawrev-2486	76	42	the	the	DET
inlawrev-2486	76	43	country	country	NOUN
inlawrev-2486	76	44	applying	apply	VERB
inlawrev-2486	76	45	the	the	DET
inlawrev-2486	76	46	"	"	PUNCT
inlawrev-2486	76	47	solicitation	solicitation	NOUN
inlawrev-2486	76	48	plus	plus	CCONJ
inlawrev-2486	76	49	"	"	PUNCT
inlawrev-2486	76	50	test	test	NOUN
inlawrev-2486	76	51	in	in	ADP
inlawrev-2486	76	52	determining	determine	VERB
inlawrev-2486	76	53	the	the	DET
inlawrev-2486	76	54	applicability	applicability	NOUN
inlawrev-2486	76	55	of	of	ADP
inlawrev-2486	76	56	public	public	ADJ
inlawrev-2486	76	57	law	law	NOUN
inlawrev-2486	76	58	86	86	NUM
inlawrev-2486	76	59	-	-	SYM
inlawrev-2486	76	60	272	272	NUM
inlawrev-2486	76	61	.	.	PUNCT
inlawrev-2486	77	1	it	it	PRON
inlawrev-2486	77	2	is	be	AUX
inlawrev-2486	77	3	not	not	PART
inlawrev-2486	77	4	possible	possible	ADJ
inlawrev-2486	77	5	within	within	ADP
inlawrev-2486	77	6	this	this	DET
inlawrev-2486	77	7	survey	survey	NOUN
inlawrev-2486	77	8	to	to	PART
inlawrev-2486	77	9	elucidate	elucidate	VERB
inlawrev-2486	77	10	a	a	DET
inlawrev-2486	77	11	total	total	ADJ
inlawrev-2486	77	12	rebuttal	rebuttal	NOUN
inlawrev-2486	77	13	to	to	ADP
inlawrev-2486	77	14	the	the	DET
inlawrev-2486	77	15	unfortunate	unfortunate	ADJ
inlawrev-2486	77	16	development	development	NOUN
inlawrev-2486	77	17	of	of	ADP
inlawrev-2486	77	18	this	this	DET
inlawrev-2486	77	19	case	case	NOUN
inlawrev-2486	77	20	law	law	NOUN
inlawrev-2486	77	21	.	.	PUNCT
inlawrev-2486	78	1	however	however	ADV
inlawrev-2486	78	2	,	,	PUNCT
inlawrev-2486	78	3	it	it	PRON
inlawrev-2486	78	4	is	be	AUX
inlawrev-2486	78	5	this	this	DET
inlawrev-2486	78	6	writer	writer	NOUN
inlawrev-2486	78	7	's	's	PART
inlawrev-2486	78	8	observation	observation	NOUN
inlawrev-2486	78	9	that	that	SCONJ
inlawrev-2486	78	10	the	the	DET
inlawrev-2486	78	11	"	"	PUNCT
inlawrev-2486	78	12	solicitation	solicitation	NOUN
inlawrev-2486	78	13	plus	plus	CCONJ
inlawrev-2486	78	14	"	"	PUNCT
inlawrev-2486	78	15	test	test	NOUN
inlawrev-2486	78	16	is	be	AUX
inlawrev-2486	78	17	a	a	DET
inlawrev-2486	78	18	wholly	wholly	ADV
inlawrev-2486	78	19	artificial	artificial	ADJ
inlawrev-2486	78	20	and	and	CCONJ
inlawrev-2486	78	21	unrealistic	unrealistic	ADJ
inlawrev-2486	78	22	concept	concept	NOUN
inlawrev-2486	78	23	.	.	PUNCT
inlawrev-2486	79	1	it	it	PRON
inlawrev-2486	79	2	is	be	AUX
inlawrev-2486	79	3	difficult	difficult	ADJ
inlawrev-2486	79	4	to	to	PART
inlawrev-2486	79	5	believe	believe	VERB
inlawrev-2486	79	6	that	that	SCONJ
inlawrev-2486	79	7	congress	congress	PROPN
inlawrev-2486	79	8	intended	intend	VERB
inlawrev-2486	79	9	to	to	PART
inlawrev-2486	79	10	restrict	restrict	VERB
inlawrev-2486	79	11	the	the	DET
inlawrev-2486	79	12	protections	protection	NOUN
inlawrev-2486	79	13	of	of	ADP
inlawrev-2486	79	14	federal	federal	ADJ
inlawrev-2486	79	15	law	law	NOUN
inlawrev-2486	79	16	to	to	ADP
inlawrev-2486	79	17	corporations	corporation	NOUN
inlawrev-2486	79	18	whose	whose	DET
inlawrev-2486	79	19	salesmen	salesman	NOUN
inlawrev-2486	79	20	engaged	engage	VERB
inlawrev-2486	79	21	only	only	ADV
inlawrev-2486	79	22	in	in	ADP
inlawrev-2486	79	23	mere	mere	ADJ
inlawrev-2486	79	24	solicitation	solicitation	NOUN
inlawrev-2486	79	25	.	.	PUNCT
inlawrev-2486	80	1	surely	surely	ADV
inlawrev-2486	80	2	congress	congress	PROPN
inlawrev-2486	80	3	understood	understand	VERB
inlawrev-2486	80	4	that	that	SCONJ
inlawrev-2486	80	5	the	the	DET
inlawrev-2486	80	6	ordinary	ordinary	ADJ
inlawrev-2486	80	7	and	and	CCONJ
inlawrev-2486	80	8	habitual	habitual	ADJ
inlawrev-2486	80	9	practice	practice	NOUN
inlawrev-2486	80	10	of	of	ADP
inlawrev-2486	80	11	salesmen	salesman	NOUN
inlawrev-2486	80	12	in	in	ADP
inlawrev-2486	80	13	1959	1959	NUM
inlawrev-2486	80	14	,	,	PUNCT
inlawrev-2486	80	15	and	and	CCONJ
inlawrev-2486	80	16	for	for	ADP
inlawrev-2486	80	17	many	many	ADJ
inlawrev-2486	80	18	years	year	NOUN
inlawrev-2486	80	19	prior	prior	ADV
inlawrev-2486	80	20	thereto	thereto	VERB
inlawrev-2486	80	21	,	,	PUNCT
inlawrev-2486	80	22	included	include	VERB
inlawrev-2486	80	23	such	such	ADJ
inlawrev-2486	80	24	routine	routine	ADJ
inlawrev-2486	80	25	selling	selling	NOUN
inlawrev-2486	80	26	functions	function	NOUN
inlawrev-2486	80	27	as	as	ADP
inlawrev-2486	80	28	listening	listen	VERB
inlawrev-2486	80	29	to	to	ADP
inlawrev-2486	80	30	customers	customer	NOUN
inlawrev-2486	80	31	'	'	PART
inlawrev-2486	80	32	complaints	complaint	NOUN
inlawrev-2486	80	33	,	,	PUNCT
inlawrev-2486	80	34	looking	look	VERB
inlawrev-2486	80	35	at	at	ADP
inlawrev-2486	80	36	customers	customer	NOUN
inlawrev-2486	80	37	'	'	PART
inlawrev-2486	80	38	inventories	inventory	NOUN
inlawrev-2486	80	39	,	,	PUNCT
inlawrev-2486	80	40	accepting	accept	VERB
inlawrev-2486	80	41	customer	customer	NOUN
inlawrev-2486	80	42	payments	payment	NOUN
inlawrev-2486	80	43	from	from	ADP
inlawrev-2486	80	44	time	time	NOUN
inlawrev-2486	80	45	to	to	ADP
inlawrev-2486	80	46	time	time	NOUN
inlawrev-2486	80	47	,	,	PUNCT
inlawrev-2486	80	48	and	and	CCONJ
inlawrev-2486	80	49	rendering	render	VERB
inlawrev-2486	80	50	technical	technical	ADJ
inlawrev-2486	80	51	assistance	assistance	NOUN
inlawrev-2486	80	52	to	to	ADP
inlawrev-2486	80	53	a	a	DET
inlawrev-2486	80	54	customer	customer	NOUN
inlawrev-2486	80	55	's	's	PART
inlawrev-2486	80	56	personnel	personnel	NOUN
inlawrev-2486	80	57	.	.	PUNCT
inlawrev-2486	81	1	the	the	DET
inlawrev-2486	81	2	strict	strict	ADJ
inlawrev-2486	81	3	"	"	PUNCT
inlawrev-2486	81	4	solicitation	solicitation	NOUN
inlawrev-2486	81	5	plus	plus	CCONJ
inlawrev-2486	81	6	"	"	PUNCT
inlawrev-2486	81	7	test	test	NOUN
inlawrev-2486	81	8	naively	naively	ADV
inlawrev-2486	81	9	restricts	restrict	VERB
inlawrev-2486	81	10	the	the	DET
inlawrev-2486	81	11	activities	activity	NOUN
inlawrev-2486	81	12	of	of	ADP
inlawrev-2486	81	13	a	a	DET
inlawrev-2486	81	14	salesman	salesman	NOUN
inlawrev-2486	81	15	to	to	ADP
inlawrev-2486	81	16	a	a	DET
inlawrev-2486	81	17	sterile	sterile	ADJ
inlawrev-2486	81	18	,	,	PUNCT
inlawrev-2486	81	19	unnatural	unnatural	ADJ
inlawrev-2486	81	20	environment	environment	NOUN
inlawrev-2486	81	21	never	never	ADV
inlawrev-2486	81	22	intended	intend	VERB
inlawrev-2486	81	23	by	by	ADP
inlawrev-2486	81	24	the	the	DET
inlawrev-2486	81	25	congress	congress	PROPN
inlawrev-2486	81	26	.	.	PUNCT
inlawrev-2486	82	1	nevertheless	nevertheless	ADV
inlawrev-2486	82	2	,	,	PUNCT
inlawrev-2486	82	3	continental	continental	ADJ
inlawrev-2486	82	4	steel	steel	NOUN
inlawrev-2486	82	5	is	be	AUX
inlawrev-2486	82	6	consistent	consistent	ADJ
inlawrev-2486	82	7	with	with	ADP
inlawrev-2486	82	8	the	the	DET
inlawrev-2486	82	9	majority	majority	NOUN
inlawrev-2486	82	10	of	of	ADP
inlawrev-2486	82	11	state	state	NOUN
inlawrev-2486	82	12	court	court	NOUN
inlawrev-2486	82	13	decisions	decision	NOUN
inlawrev-2486	82	14	now	now	ADV
inlawrev-2486	82	15	available	available	ADJ
inlawrev-2486	82	16	on	on	ADP
inlawrev-2486	82	17	this	this	DET
inlawrev-2486	82	18	point.^	point.^	NOUN
inlawrev-2486	82	19	®	®	NOUN
inlawrev-2486	82	20	the	the	DET
inlawrev-2486	82	21	supreme	supreme	PROPN
inlawrev-2486	82	22	court	court	PROPN
inlawrev-2486	82	23	's	's	PART
inlawrev-2486	82	24	final	final	ADJ
inlawrev-2486	82	25	rejection	rejection	NOUN
inlawrev-2486	82	26	in	in	ADP
inlawrev-2486	82	27	kimberly	kimberly	NOUN
inlawrev-2486	82	28	-	-	PUNCT
inlawrev-2486	82	29	clark	clark	NOUN
inlawrev-2486	82	30	of	of	ADP
inlawrev-2486	82	31	this	this	DET
inlawrev-2486	82	32	artificial	artificial	ADJ
inlawrev-2486	82	33	"	"	PUNCT
inlawrev-2486	82	34	solicitation	solicitation	NOUN
inlawrev-2486	82	35	plus	plus	CCONJ
inlawrev-2486	82	36	"	"	PUNCT
inlawrev-2486	82	37	test	test	NOUN
inlawrev-2486	82	38	is	be	AUX
inlawrev-2486	82	39	indeed	indeed	ADV
inlawrev-2486	82	40	a	a	DET
inlawrev-2486	82	41	welcome	welcome	ADJ
inlawrev-2486	82	42	result	result	NOUN
inlawrev-2486	82	43	,	,	PUNCT
inlawrev-2486	82	44	not	not	PART
inlawrev-2486	82	45	because	because	SCONJ
inlawrev-2486	82	46	it	it	PRON
inlawrev-2486	82	47	vindicates	vindicate	VERB
inlawrev-2486	82	48	last	last	ADJ
inlawrev-2486	82	49	year	year	NOUN
inlawrev-2486	82	50	's	's	PART
inlawrev-2486	82	51	comments	comment	NOUN
inlawrev-2486	82	52	,	,	PUNCT
inlawrev-2486	82	53	but	but	CCONJ
inlawrev-2486	82	54	because	because	SCONJ
inlawrev-2486	82	55	it	it	PRON
inlawrev-2486	82	56	reflects	reflect	VERB
inlawrev-2486	82	57	a	a	DET
inlawrev-2486	82	58	sensible	sensible	ADJ
inlawrev-2486	82	59	pragmatism	pragmatism	NOUN
inlawrev-2486	82	60	by	by	ADP
inlawrev-2486	82	61	the	the	DET
inlawrev-2486	82	62	court	court	NOUN
inlawrev-2486	82	63	in	in	ADP
inlawrev-2486	82	64	the	the	DET
inlawrev-2486	82	65	construction	construction	NOUN
inlawrev-2486	82	66	and	and	CCONJ
inlawrev-2486	82	67	application	application	NOUN
inlawrev-2486	82	68	of	of	ADP
inlawrev-2486	82	69	indiana	indiana	PROPN
inlawrev-2486	82	70	tax	tax	NOUN
inlawrev-2486	82	71	laws	law	NOUN
inlawrev-2486	82	72	.	.	PUNCT
inlawrev-2486	83	1	teachers	teacher	NOUN
inlawrev-2486	83	2	,	,	PUNCT
inlawrev-2486	83	3	lawyers	lawyer	NOUN
inlawrev-2486	83	4	,	,	PUNCT
inlawrev-2486	83	5	administrators	administrator	NOUN
inlawrev-2486	83	6	,	,	PUNCT
inlawrev-2486	83	7	and	and	CCONJ
inlawrev-2486	83	8	consultants	consultant	NOUN
inlawrev-2486	83	9	who	who	PRON
inlawrev-2486	83	10	deal	deal	VERB
inlawrev-2486	83	11	with	with	ADP
inlawrev-2486	83	12	taxation	taxation	NOUN
inlawrev-2486	83	13	issues	issue	NOUN
inlawrev-2486	83	14	—	—	PUNCT
inlawrev-2486	83	15	and	and	CCONJ
inlawrev-2486	83	16	sometimes	sometimes	ADV
inlawrev-2486	83	17	even	even	ADV
inlawrev-2486	83	18	the	the	DET
inlawrev-2486	83	19	courts	court	NOUN
inlawrev-2486	83	20	—	—	PUNCT
inlawrev-2486	83	21	are	be	AUX
inlawrev-2486	83	22	guilty	guilty	ADJ
inlawrev-2486	83	23	of	of	ADP
inlawrev-2486	83	24	predicating	predicate	VERB
inlawrev-2486	83	25	tax	tax	NOUN
inlawrev-2486	83	26	liability	liability	NOUN
inlawrev-2486	83	27	on	on	ADP
inlawrev-2486	83	28	sterile	sterile	ADJ
inlawrev-2486	83	29	interpretations	interpretation	NOUN
inlawrev-2486	83	30	of	of	ADP
inlawrev-2486	83	31	the	the	DET
inlawrev-2486	83	32	language	language	NOUN
inlawrev-2486	83	33	in	in	ADP
inlawrev-2486	83	34	a	a	DET
inlawrev-2486	83	35	taxing	tax	VERB
inlawrev-2486	83	36	statute	statute	NOUN
inlawrev-2486	83	37	,	,	PUNCT
inlawrev-2486	83	38	without	without	ADP
inlawrev-2486	83	39	considering	consider	VERB
inlawrev-2486	83	40	the	the	DET
inlawrev-2486	83	41	problems	problem	NOUN
inlawrev-2486	83	42	to	to	PART
inlawrev-2486	83	43	which	which	PRON
inlawrev-2486	83	44	the	the	DET
inlawrev-2486	83	45	particular	particular	ADJ
inlawrev-2486	83	46	tax	tax	NOUN
inlawrev-2486	83	47	law	law	NOUN
inlawrev-2486	83	48	was	be	AUX
inlawrev-2486	83	49	addressed	address	VERB
inlawrev-2486	83	50	.	.	PUNCT
inlawrev-2486	84	1	the	the	DET
inlawrev-2486	84	2	supreme	supreme	PROPN
inlawrev-2486	84	3	court	court	PROPN
inlawrev-2486	84	4	is	be	AUX
inlawrev-2486	84	5	to	to	PART
inlawrev-2486	84	6	be	be	AUX
inlawrev-2486	84	7	applauded	applaud	VERB
inlawrev-2486	84	8	for	for	ADP
inlawrev-2486	84	9	its	its	PRON
inlawrev-2486	84	10	common	common	ADJ
inlawrev-2486	84	11	sense	sense	NOUN
inlawrev-2486	84	12	recognition	recognition	NOUN
inlawrev-2486	84	13	in	in	ADP
inlawrev-2486	84	14	kimberly	kimberly	NOUN
inlawrev-2486	84	15	-	-	PUNCT
inlawrev-2486	84	16	clark	clark	NOUN
inlawrev-2486	84	17	that	that	SCONJ
inlawrev-2486	84	18	congress	congress	PROPN
inlawrev-2486	84	19	'	'	PART
inlawrev-2486	84	20	1959	1959	NUM
inlawrev-2486	84	21	enactment	enactment	NOUN
inlawrev-2486	84	22	of	of	ADP
inlawrev-2486	84	23	public	public	ADJ
inlawrev-2486	84	24	law	law	NOUN
inlawrev-2486	84	25	86	86	NUM
inlawrev-2486	84	26	-	-	SYM
inlawrev-2486	84	27	272	272	NUM
inlawrev-2486	84	28	was	be	AUX
inlawrev-2486	84	29	surely	surely	ADV
inlawrev-2486	84	30	intended	intend	VERB
inlawrev-2486	84	31	to	to	PART
inlawrev-2486	84	32	protect	protect	VERB
inlawrev-2486	84	33	activities	activity	NOUN
inlawrev-2486	84	34	that	that	PRON
inlawrev-2486	84	35	are	be	AUX
inlawrev-2486	84	36	"	"	PUNCT
inlawrev-2486	84	37	inex^indiana	inex^indiana	PROPN
inlawrev-2486	84	38	dept	dept	PROPN
inlawrev-2486	84	39	.	.	PROPN
inlawrev-2486	85	1	of	of	ADP
inlawrev-2486	85	2	revenue	revenue	NOUN
inlawrev-2486	85	3	v.	v.	ADP
inlawrev-2486	85	4	kimberly	kimberly	PROPN
inlawrev-2486	85	5	-	-	PUNCT
inlawrev-2486	85	6	clark	clark	PROPN
inlawrev-2486	85	7	corp	corp	PROPN
inlawrev-2486	85	8	.	.	PROPN
inlawrev-2486	85	9	,	,	PUNCT
inlawrev-2486	85	10	375	375	NUM
inlawrev-2486	85	11	n.e.2d	n.e.2d	NOUN
inlawrev-2486	85	12	1146	1146	NUM
inlawrev-2486	85	13	(	(	PUNCT
inlawrev-2486	85	14	ind	ind	NOUN
inlawrev-2486	85	15	.	.	PUNCT
inlawrev-2486	86	1	ct	ct	PROPN
inlawrev-2486	86	2	.	.	PUNCT
inlawrev-2486	87	1	app	app	PROPN
inlawrev-2486	87	2	.	.	PROPN
inlawrev-2486	88	1	1978	1978	NUM
inlawrev-2486	88	2	)	)	PUNCT
inlawrev-2486	89	1	,	,	PUNCT
inlawrev-2486	89	2	vacated	vacate	VERB
inlawrev-2486	89	3	,	,	PUNCT
inlawrev-2486	89	4	416	416	NUM
inlawrev-2486	89	5	n.e.2d	n.e.2d	NOUN
inlawrev-2486	89	6	1254	1254	NUM
inlawrev-2486	89	7	(	(	PUNCT
inlawrev-2486	89	8	ind	ind	NOUN
inlawrev-2486	89	9	.	.	PUNCT
inlawrev-2486	89	10	1981	1981	NUM
inlawrev-2486	89	11	)	)	PUNCT
inlawrev-2486	89	12	.	.	PUNCT
inlawrev-2486	90	1	^«399	^«399	PROPN
inlawrev-2486	90	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	90	3	754	754	NUM
inlawrev-2486	90	4	(	(	PUNCT
inlawrev-2486	90	5	ind	ind	NOUN
inlawrev-2486	90	6	.	.	PUNCT
inlawrev-2486	91	1	ct	ct	PROPN
inlawrev-2486	91	2	.	.	PUNCT
inlawrev-2486	92	1	app	app	PROPN
inlawrev-2486	92	2	.	.	PROPN
inlawrev-2486	93	1	1980	1980	NUM
inlawrev-2486	93	2	)	)	PUNCT
inlawrev-2486	93	3	.	.	PUNCT
inlawrev-2486	94	1	*	*	PUNCT
inlawrev-2486	94	2	®	®	NOUN
inlawrev-2486	94	3	king	king	NOUN
inlawrev-2486	94	4	,	,	PUNCT
inlawrev-2486	94	5	1980	1980	NUM
inlawrev-2486	94	6	survey	survey	NOUN
inlawrev-2486	94	7	,	,	PUNCT
inlawrev-2486	94	8	supra	supra	PROPN
inlawrev-2486	94	9	note	note	PROPN
inlawrev-2486	94	10	8	8	NUM
inlawrev-2486	94	11	,	,	PUNCT
inlawrev-2486	94	12	at	at	ADP
inlawrev-2486	94	13	539	539	NUM
inlawrev-2486	94	14	.	.	PUNCT
inlawrev-2486	94	15	1982	1982	NUM
inlawrev-2486	94	16	]	]	PUNCT
inlawrev-2486	95	1	taxation	taxation	NOUN
inlawrev-2486	95	2	413	413	NUM
inlawrev-2486	95	3	tricably	tricably	ADV
inlawrev-2486	95	4	related	relate	VERB
inlawrev-2486	95	5	to	to	ADP
inlawrev-2486	95	6	solicitation"^^	solicitation"^^	NOUN
inlawrev-2486	95	7	as	as	ADV
inlawrev-2486	95	8	well	well	ADV
inlawrev-2486	95	9	as	as	ADP
inlawrev-2486	95	10	the	the	DET
inlawrev-2486	95	11	narrow	narrow	ADJ
inlawrev-2486	95	12	act	act	NOUN
inlawrev-2486	95	13	of	of	ADP
inlawrev-2486	95	14	soliciting	solicit	VERB
inlawrev-2486	95	15	itself	itself	PRON
inlawrev-2486	95	16	.	.	PUNCT
inlawrev-2486	96	1	c.	c.	NOUN
inlawrev-2486	96	2	calcar	calcar	PROPN
inlawrev-2486	96	3	v.	v.	ADP
inlawrev-2486	96	4	cave	cave	PROPN
inlawrev-2486	96	5	stone—^	stone—^	PROPN
inlawrev-2486	96	6	continuing	continue	VERB
inlawrev-2486	96	7	sales	sale	NOUN
inlawrev-2486	96	8	tax	tax	NOUN
inlawrev-2486	96	9	dilemma	dilemma	NOUN
inlawrev-2486	96	10	at	at	ADP
inlawrev-2486	96	11	the	the	DET
inlawrev-2486	96	12	time	time	NOUN
inlawrev-2486	96	13	of	of	ADP
inlawrev-2486	96	14	writing	write	VERB
inlawrev-2486	96	15	this	this	DET
inlawrev-2486	96	16	article	article	NOUN
inlawrev-2486	96	17	,	,	PUNCT
inlawrev-2486	96	18	no	no	DET
inlawrev-2486	96	19	action	action	NOUN
inlawrev-2486	96	20	has	have	AUX
inlawrev-2486	96	21	yet	yet	ADV
inlawrev-2486	96	22	been	be	AUX
inlawrev-2486	96	23	taken	take	VERB
inlawrev-2486	96	24	by	by	ADP
inlawrev-2486	96	25	the	the	DET
inlawrev-2486	96	26	indiana	indiana	PROPN
inlawrev-2486	96	27	court	court	PROPN
inlawrev-2486	96	28	of	of	ADP
inlawrev-2486	96	29	appeals	appeal	NOUN
inlawrev-2486	96	30	to	to	PART
inlawrev-2486	96	31	clarify	clarify	VERB
inlawrev-2486	96	32	the	the	DET
inlawrev-2486	96	33	contradiction	contradiction	NOUN
inlawrev-2486	96	34	between	between	ADP
inlawrev-2486	96	35	that	that	DET
inlawrev-2486	96	36	court	court	NOUN
inlawrev-2486	96	37	's	's	PART
inlawrev-2486	96	38	1980	1980	NUM
inlawrev-2486	96	39	opinion	opinion	NOUN
inlawrev-2486	96	40	in	in	ADP
inlawrev-2486	96	41	indiana	indiana	PROPN
inlawrev-2486	96	42	department	department	PROPN
inlawrev-2486	96	43	of	of	ADP
inlawrev-2486	96	44	state	state	PROPN
inlawrev-2486	96	45	revenue	revenue	NOUN
inlawrev-2486	96	46	v.	v.	ADP
inlawrev-2486	96	47	cave	cave	PROPN
inlawrev-2486	96	48	stone	stone	PROPN
inlawrev-2486	96	49	,	,	PUNCT
inlawrev-2486	96	50	incj^	incj^	NUM
inlawrev-2486	96	51	and	and	CCONJ
inlawrev-2486	96	52	its	its	PRON
inlawrev-2486	96	53	earlier	early	ADJ
inlawrev-2486	96	54	decision	decision	NOUN
inlawrev-2486	96	55	in	in	ADP
inlawrev-2486	96	56	state	state	NOUN
inlawrev-2486	96	57	department	department	PROPN
inlawrev-2486	96	58	of	of	ADP
inlawrev-2486	96	59	revenue	revenue	NOUN
inlawrev-2486	96	60	v.	v.	ADP
inlawrev-2486	96	61	calcar	calcar	ADJ
inlawrev-2486	96	62	quarries	quarry	NOUN
inlawrev-2486	96	63	,	,	PUNCT
inlawrev-2486	96	64	inc.^^	inc.^^	NUM
inlawrev-2486	96	65	this	this	DET
inlawrev-2486	96	66	contradiction	contradiction	NOUN
inlawrev-2486	96	67	could	could	AUX
inlawrev-2486	96	68	have	have	VERB
inlawrev-2486	96	69	a	a	DET
inlawrev-2486	96	70	significant	significant	ADJ
inlawrev-2486	96	71	bearing	bearing	NOUN
inlawrev-2486	96	72	on	on	ADP
inlawrev-2486	96	73	the	the	DET
inlawrev-2486	96	74	future	future	ADJ
inlawrev-2486	96	75	interpretation	interpretation	NOUN
inlawrev-2486	96	76	and	and	CCONJ
inlawrev-2486	96	77	application	application	NOUN
inlawrev-2486	96	78	of	of	ADP
inlawrev-2486	96	79	the	the	DET
inlawrev-2486	96	80	sales	sale	NOUN
inlawrev-2486	96	81	tax	tax	NOUN
inlawrev-2486	96	82	exemption	exemption	NOUN
inlawrev-2486	96	83	for	for	ADP
inlawrev-2486	96	84	manufacturing	manufacturing	NOUN
inlawrev-2486	96	85	machinery	machinery	NOUN
inlawrev-2486	96	86	and	and	CCONJ
inlawrev-2486	96	87	equipment.^^	equipment.^^	NOUN
inlawrev-2486	96	88	as	as	SCONJ
inlawrev-2486	96	89	observed	observe	VERB
inlawrev-2486	96	90	in	in	ADP
inlawrev-2486	96	91	last	last	ADJ
inlawrev-2486	96	92	year	year	NOUN
inlawrev-2486	96	93	's	's	PART
inlawrev-2486	96	94	survey^^	survey^^	NOUN
inlawrev-2486	96	95	the	the	DET
inlawrev-2486	96	96	court	court	NOUN
inlawrev-2486	96	97	of	of	ADP
inlawrev-2486	96	98	appeals	appeal	NOUN
inlawrev-2486	96	99	in	in	ADP
inlawrev-2486	96	100	its	its	PRON
inlawrev-2486	96	101	1979	1979	NUM
inlawrev-2486	96	102	calcar	calcar	ADJ
inlawrev-2486	96	103	quarries	quarry	NOUN
inlawrev-2486	96	104	decision	decision	NOUN
inlawrev-2486	96	105	had	have	AUX
inlawrev-2486	96	106	recognized	recognize	VERB
inlawrev-2486	96	107	that	that	DET
inlawrev-2486	96	108	machinery	machinery	NOUN
inlawrev-2486	96	109	and	and	CCONJ
inlawrev-2486	96	110	equipment	equipment	NOUN
inlawrev-2486	96	111	used	use	VERB
inlawrev-2486	96	112	by	by	ADP
inlawrev-2486	96	113	the	the	DET
inlawrev-2486	96	114	taxpayer	taxpayer	NOUN
inlawrev-2486	96	115	in	in	ADP
inlawrev-2486	96	116	one	one	NUM
inlawrev-2486	96	117	continuous	continuous	ADJ
inlawrev-2486	96	118	flow	flow	NOUN
inlawrev-2486	96	119	of	of	ADP
inlawrev-2486	96	120	production	production	NOUN
inlawrev-2486	96	121	from	from	ADP
inlawrev-2486	96	122	the	the	DET
inlawrev-2486	96	123	taxpayer	taxpayer	NOUN
inlawrev-2486	96	124	's	's	PART
inlawrev-2486	96	125	quarry	quarry	NOUN
inlawrev-2486	96	126	operations	operation	NOUN
inlawrev-2486	96	127	to	to	ADP
inlawrev-2486	96	128	its	its	PRON
inlawrev-2486	96	129	concrete	concrete	ADJ
inlawrev-2486	96	130	and	and	CCONJ
inlawrev-2486	96	131	asphalt	asphalt	NOUN
inlawrev-2486	96	132	manufacturing	manufacture	VERB
inlawrev-2486	96	133	operations	operation	NOUN
inlawrev-2486	96	134	qualified	qualify	VERB
inlawrev-2486	96	135	for	for	ADP
inlawrev-2486	96	136	the	the	DET
inlawrev-2486	96	137	statutory	statutory	ADJ
inlawrev-2486	96	138	sales	sale	NOUN
inlawrev-2486	96	139	tax	tax	NOUN
inlawrev-2486	96	140	exemption	exemption	NOUN
inlawrev-2486	96	141	as	as	ADP
inlawrev-2486	96	142	being	be	AUX
inlawrev-2486	96	143	"	"	PUNCT
inlawrev-2486	96	144	directly	directly	ADV
inlawrev-2486	96	145	used	use	VERB
inlawrev-2486	96	146	in	in	ADP
inlawrev-2486	96	147	direct	direct	ADJ
inlawrev-2486	96	148	.	.	PUNCT
inlawrev-2486	96	149	.	.	PUNCT
inlawrev-2486	96	150	.	.	PUNCT
inlawrev-2486	97	1	production	production	NOUN
inlawrev-2486	97	2	.	.	PUNCT
inlawrev-2486	98	1	"^^	"^^	PROPN
inlawrev-2486	98	2	thus	thus	ADV
inlawrev-2486	98	3	the	the	DET
inlawrev-2486	98	4	court	court	NOUN
inlawrev-2486	98	5	in	in	ADP
inlawrev-2486	98	6	calcar	calcar	ADV
inlawrev-2486	98	7	rejected	reject	VERB
inlawrev-2486	98	8	the	the	DET
inlawrev-2486	98	9	revenue	revenue	NOUN
inlawrev-2486	98	10	department	department	NOUN
inlawrev-2486	98	11	's	's	PART
inlawrev-2486	98	12	standard	standard	ADJ
inlawrev-2486	98	13	contention	contention	NOUN
inlawrev-2486	98	14	that	that	SCONJ
inlawrev-2486	98	15	only	only	ADV
inlawrev-2486	98	16	machinery	machinery	NOUN
inlawrev-2486	98	17	and	and	CCONJ
inlawrev-2486	98	18	equipment	equipment	NOUN
inlawrev-2486	98	19	which	which	PRON
inlawrev-2486	98	20	had	have	VERB
inlawrev-2486	98	21	a	a	DET
inlawrev-2486	98	22	direct	direct	ADJ
inlawrev-2486	98	23	causal	causal	NOUN
inlawrev-2486	98	24	or	or	CCONJ
inlawrev-2486	98	25	positive	positive	ADJ
inlawrev-2486	98	26	effect	effect	NOUN
inlawrev-2486	98	27	on	on	ADP
inlawrev-2486	98	28	the	the	DET
inlawrev-2486	98	29	manufactured	manufacture	VERB
inlawrev-2486	98	30	product	product	NOUN
inlawrev-2486	98	31	could	could	AUX
inlawrev-2486	98	32	qualify	qualify	VERB
inlawrev-2486	98	33	for	for	ADP
inlawrev-2486	98	34	sales	sale	NOUN
inlawrev-2486	98	35	and	and	CCONJ
inlawrev-2486	98	36	use	use	VERB
inlawrev-2486	98	37	tax	tax	NOUN
inlawrev-2486	98	38	exemption	exemption	NOUN
inlawrev-2486	98	39	under	under	ADP
inlawrev-2486	98	40	the	the	DET
inlawrev-2486	98	41	statutory	statutory	ADJ
inlawrev-2486	98	42	exemption	exemption	NOUN
inlawrev-2486	98	43	for	for	ADP
inlawrev-2486	98	44	manufacturing	manufacturing	NOUN
inlawrev-2486	98	45	machinery	machinery	NOUN
inlawrev-2486	98	46	,	,	PUNCT
inlawrev-2486	98	47	tools	tool	NOUN
inlawrev-2486	98	48	,	,	PUNCT
inlawrev-2486	98	49	and	and	CCONJ
inlawrev-2486	98	50	equipment.^^	equipment.^^	X
inlawrev-2486	98	51	calcar	calcar	ADJ
inlawrev-2486	98	52	quarries	quarry	NOUN
inlawrev-2486	98	53	was	be	AUX
inlawrev-2486	98	54	quickly	quickly	ADV
inlawrev-2486	98	55	viewed	view	VERB
inlawrev-2486	98	56	by	by	ADP
inlawrev-2486	98	57	many	many	ADJ
inlawrev-2486	98	58	as	as	ADP
inlawrev-2486	98	59	representing	represent	VERB
inlawrev-2486	98	60	the	the	DET
inlawrev-2486	98	61	first	first	ADJ
inlawrev-2486	98	62	step	step	NOUN
inlawrev-2486	98	63	toward	toward	ADP
inlawrev-2486	98	64	a	a	DET
inlawrev-2486	98	65	more	more	ADV
inlawrev-2486	98	66	practical	practical	ADJ
inlawrev-2486	98	67	and	and	CCONJ
inlawrev-2486	98	68	common	common	ADJ
inlawrev-2486	98	69	sense	sense	NOUN
inlawrev-2486	98	70	construction	construction	NOUN
inlawrev-2486	98	71	by	by	ADP
inlawrev-2486	98	72	the	the	DET
inlawrev-2486	98	73	revenue	revenue	NOUN
inlawrev-2486	98	74	department	department	NOUN
inlawrev-2486	98	75	of	of	ADP
inlawrev-2486	98	76	the	the	DET
inlawrev-2486	98	77	manufacturing	manufacturing	NOUN
inlawrev-2486	98	78	exemption	exemption	NOUN
inlawrev-2486	98	79	.	.	PUNCT
inlawrev-2486	99	1	the	the	DET
inlawrev-2486	99	2	prospect	prospect	NOUN
inlawrev-2486	99	3	of	of	ADP
inlawrev-2486	99	4	calcar	calcar	ADJ
inlawrev-2486	99	5	quarries	quarry	NOUN
inlawrev-2486	99	6	as	as	ADP
inlawrev-2486	99	7	a	a	DET
inlawrev-2486	99	8	significant	significant	ADJ
inlawrev-2486	99	9	precedent	precedent	NOUN
inlawrev-2486	99	10	was	be	AUX
inlawrev-2486	99	11	,	,	PUNCT
inlawrev-2486	99	12	however	however	ADV
inlawrev-2486	99	13	,	,	PUNCT
inlawrev-2486	99	14	soon	soon	ADV
inlawrev-2486	99	15	clouded	cloud	VERB
inlawrev-2486	99	16	by	by	ADP
inlawrev-2486	99	17	the	the	DET
inlawrev-2486	99	18	1980	1980	NUM
inlawrev-2486	99	19	decision	decision	NOUN
inlawrev-2486	99	20	in	in	ADP
inlawrev-2486	99	21	cave	cave	NOUN
inlawrev-2486	99	22	stone	stone	NOUN
inlawrev-2486	99	23	in	in	ADP
inlawrev-2486	99	24	which	which	PRON
inlawrev-2486	99	25	the	the	DET
inlawrev-2486	99	26	court	court	NOUN
inlawrev-2486	99	27	of	of	ADP
inlawrev-2486	99	28	appeals	appeal	NOUN
inlawrev-2486	99	29	sustained	sustain	VERB
inlawrev-2486	99	30	the	the	DET
inlawrev-2486	99	31	revenue	revenue	NOUN
inlawrev-2486	99	32	department	department	NOUN
inlawrev-2486	99	33	's	's	PART
inlawrev-2486	99	34	assessment	assessment	NOUN
inlawrev-2486	99	35	of	of	ADP
inlawrev-2486	99	36	sales	sale	NOUN
inlawrev-2486	99	37	and	and	CCONJ
inlawrev-2486	99	38	use	use	VERB
inlawrev-2486	99	39	tax	tax	NOUN
inlawrev-2486	99	40	on	on	ADP
inlawrev-2486	99	41	equipment	equipment	NOUN
inlawrev-2486	99	42	used	use	VERB
inlawrev-2486	99	43	to	to	PART
inlawrev-2486	99	44	transport	transport	VERB
inlawrev-2486	99	45	crude	crude	ADJ
inlawrev-2486	99	46	stone	stone	NOUN
inlawrev-2486	99	47	from	from	ADP
inlawrev-2486	99	48	a	a	DET
inlawrev-2486	99	49	quarry	quarry	NOUN
inlawrev-2486	99	50	to	to	ADP
inlawrev-2486	99	51	a	a	DET
inlawrev-2486	99	52	stone	stone	NOUN
inlawrev-2486	99	53	crusher	crusher	NOUN
inlawrev-2486	99	54	and	and	CCONJ
inlawrev-2486	99	55	then	then	ADV
inlawrev-2486	99	56	from	from	ADP
inlawrev-2486	99	57	the	the	DET
inlawrev-2486	99	58	crusher	crusher	NOUN
inlawrev-2486	99	59	to	to	ADP
inlawrev-2486	99	60	stock	stock	NOUN
inlawrev-2486	99	61	piles	pile	NOUN
inlawrev-2486	99	62	.	.	PUNCT
inlawrev-2486	100	1	the	the	DET
inlawrev-2486	100	2	court	court	NOUN
inlawrev-2486	100	3	appears	appear	VERB
inlawrev-2486	100	4	to	to	PART
inlawrev-2486	100	5	have	have	AUX
inlawrev-2486	100	6	fundamentally	fundamentally	ADV
inlawrev-2486	100	7	accepted	accept	VERB
inlawrev-2486	100	8	the	the	DET
inlawrev-2486	100	9	revenue	revenue	NOUN
inlawrev-2486	100	10	department	department	NOUN
inlawrev-2486	100	11	's	's	PART
inlawrev-2486	100	12	contention	contention	NOUN
inlawrev-2486	100	13	that	that	SCONJ
inlawrev-2486	100	14	,	,	PUNCT
inlawrev-2486	100	15	to	to	PART
inlawrev-2486	100	16	be	be	AUX
inlawrev-2486	100	17	exempt	exempt	ADJ
inlawrev-2486	100	18	,	,	PUNCT
inlawrev-2486	100	19	production	production	NOUN
inlawrev-2486	100	20	machinery	machinery	NOUN
inlawrev-2486	100	21	must	must	AUX
inlawrev-2486	100	22	have	have	AUX
inlawrev-2486	100	23	a	a	DET
inlawrev-2486	100	24	direct	direct	ADJ
inlawrev-2486	100	25	causal	causal	ADJ
inlawrev-2486	100	26	effect	effect	NOUN
inlawrev-2486	100	27	on	on	ADP
inlawrev-2486	100	28	the	the	DET
inlawrev-2486	100	29	product	product	NOUN
inlawrev-2486	100	30	being	be	AUX
inlawrev-2486	100	31	manufactured	manufacture	VERB
inlawrev-2486	100	32	.	.	PUNCT
inlawrev-2486	101	1	unfortunately	unfortunately	ADV
inlawrev-2486	101	2	,	,	PUNCT
inlawrev-2486	101	3	it	it	PRON
inlawrev-2486	101	4	is	be	AUX
inlawrev-2486	101	5	not	not	PART
inlawrev-2486	101	6	clear	clear	ADJ
inlawrev-2486	101	7	whether	whether	SCONJ
inlawrev-2486	101	8	in	in	ADP
inlawrev-2486	101	9	cave	cave	NOUN
inlawrev-2486	101	10	stone	stone	NOUN
inlawrev-2486	101	11	the	the	DET
inlawrev-2486	101	12	court	court	NOUN
inlawrev-2486	101	13	was	be	AUX
inlawrev-2486	101	14	'	'	PUNCT
inlawrev-2486	101	15	"	"	PUNCT
inlawrev-2486	101	16	united	united	PROPN
inlawrev-2486	101	17	states	states	PROPN
inlawrev-2486	101	18	tobacco	tobacco	PROPN
inlawrev-2486	101	19	co.	co.	PROPN
inlawrev-2486	101	20	v.	v.	ADP
inlawrev-2486	101	21	commonwealth	commonwealth	PROPN
inlawrev-2486	101	22	,	,	PUNCT
inlawrev-2486	101	23	478	478	NUM
inlawrev-2486	101	24	pa	pa	PROPN
inlawrev-2486	101	25	.	.	PROPN
inlawrev-2486	101	26	125	125	NUM
inlawrev-2486	101	27	,	,	PUNCT
inlawrev-2486	101	28	386	386	NUM
inlawrev-2486	101	29	a.2d	a.2d	SYM
inlawrev-2486	101	30	471	471	NUM
inlawrev-2486	101	31	,	,	PUNCT
inlawrev-2486	101	32	cert	cert	NOUN
inlawrev-2486	101	33	,	,	PUNCT
inlawrev-2486	101	34	denied	deny	VERB
inlawrev-2486	101	35	,	,	PUNCT
inlawrev-2486	102	1	439	439	NUM
inlawrev-2486	102	2	u.s	u.s	PROPN
inlawrev-2486	102	3	.	.	PROPN
inlawrev-2486	102	4	880	880	NUM
inlawrev-2486	102	5	(	(	PUNCT
inlawrev-2486	102	6	1978	1978	NUM
inlawrev-2486	102	7	)	)	PUNCT
inlawrev-2486	102	8	.	.	PUNCT
inlawrev-2486	102	9	^'409	^'409	NUM
inlawrev-2486	102	10	n.e.2d	n.e.2d	PRON
inlawrev-2486	102	11	690	690	NUM
inlawrev-2486	102	12	(	(	PUNCT
inlawrev-2486	102	13	ind	ind	NOUN
inlawrev-2486	102	14	.	.	PUNCT
inlawrev-2486	103	1	ct	ct	PROPN
inlawrev-2486	103	2	.	.	PUNCT
inlawrev-2486	104	1	app	app	PROPN
inlawrev-2486	104	2	.	.	PROPN
inlawrev-2486	104	3	1980	1980	NUM
inlawrev-2486	104	4	)	)	PUNCT
inlawrev-2486	104	5	.	.	PUNCT
inlawrev-2486	105	1	"	"	PUNCT
inlawrev-2486	105	2	394	394	NUM
inlawrev-2486	105	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	105	4	939	939	NUM
inlawrev-2486	105	5	(	(	PUNCT
inlawrev-2486	105	6	ind	ind	NOUN
inlawrev-2486	105	7	.	.	PUNCT
inlawrev-2486	106	1	ct	ct	PROPN
inlawrev-2486	106	2	.	.	PUNCT
inlawrev-2486	107	1	app	app	PROPN
inlawrev-2486	107	2	.	.	PROPN
inlawrev-2486	107	3	1979	1979	NUM
inlawrev-2486	107	4	)	)	PUNCT
inlawrev-2486	107	5	.	.	PUNCT
inlawrev-2486	108	1	'	'	PUNCT
inlawrev-2486	108	2	^see	^see	X
inlawrev-2486	108	3	ind	ind	PROPN
inlawrev-2486	108	4	.	.	PUNCT
inlawrev-2486	109	1	code	code	PROPN
inlawrev-2486	109	2	§	§	PROPN
inlawrev-2486	109	3	§	§	PROPN
inlawrev-2486	109	4	6	6	NUM
inlawrev-2486	109	5	-	-	SYM
inlawrev-2486	109	6	2.5	2.5	NUM
inlawrev-2486	109	7	-	-	PUNCT
inlawrev-2486	109	8	5	5	NUM
inlawrev-2486	109	9	-	-	SYM
inlawrev-2486	109	10	3	3	NUM
inlawrev-2486	109	11	,	,	PUNCT
inlawrev-2486	109	12	-4	-4	PUNCT
inlawrev-2486	109	13	(	(	PUNCT
inlawrev-2486	109	14	supp	supp	PROPN
inlawrev-2486	109	15	.	.	PUNCT
inlawrev-2486	109	16	1981	1981	NUM
inlawrev-2486	109	17	)	)	PUNCT
inlawrev-2486	110	1	(	(	PUNCT
inlawrev-2486	110	2	previously	previously	ADV
inlawrev-2486	110	3	codified	codify	VERB
inlawrev-2486	110	4	at	at	ADP
inlawrev-2486	110	5	ind	ind	PROPN
inlawrev-2486	110	6	.	.	PUNCT
inlawrev-2486	111	1	code	code	PROPN
inlawrev-2486	111	2	§	§	PROPN
inlawrev-2486	111	3	6	6	NUM
inlawrev-2486	111	4	-	-	SYM
inlawrev-2486	111	5	2	2	NUM
inlawrev-2486	111	6	-	-	PUNCT
inlawrev-2486	111	7	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2486	111	8	)	)	PUNCT
inlawrev-2486	111	9	(	(	PUNCT
inlawrev-2486	111	10	1976	1976	NUM
inlawrev-2486	111	11	)	)	PUNCT
inlawrev-2486	111	12	)	)	PUNCT
inlawrev-2486	111	13	.	.	PUNCT
inlawrev-2486	112	1	"	"	PUNCT
inlawrev-2486	112	2	king	king	NOUN
inlawrev-2486	112	3	,	,	PUNCT
inlawrev-2486	112	4	1980	1980	NUM
inlawrev-2486	112	5	survey	survey	NOUN
inlawrev-2486	112	6	,	,	PUNCT
inlawrev-2486	112	7	supra	supra	PROPN
inlawrev-2486	112	8	note	note	PROPN
inlawrev-2486	112	9	8	8	NUM
inlawrev-2486	112	10	,	,	PUNCT
inlawrev-2486	112	11	at	at	ADP
inlawrev-2486	112	12	536	536	NUM
inlawrev-2486	112	13	-	-	SYM
inlawrev-2486	112	14	37	37	NUM
inlawrev-2486	112	15	.	.	PUNCT
inlawrev-2486	113	1	^^see	^^see	PRON
inlawrev-2486	113	2	note	note	NOUN
inlawrev-2486	113	3	23	23	NUM
inlawrev-2486	113	4	supra	supra	ADJ
inlawrev-2486	113	5	and	and	CCONJ
inlawrev-2486	113	6	accompanying	accompany	VERB
inlawrev-2486	113	7	text	text	NOUN
inlawrev-2486	113	8	.	.	PUNCT
inlawrev-2486	114	1	''	''	PUNCT
inlawrev-2486	114	2	i	i	PRON
inlawrev-2486	114	3	d.	d.	PROPN
inlawrev-2486	114	4	414	414	NUM
inlawrev-2486	114	5	indiana	indiana	PROPN
inlawrev-2486	114	6	law	law	PROPN
inlawrev-2486	114	7	review	review	NOUN
inlawrev-2486	114	8	[	[	X
inlawrev-2486	114	9	vol	vol	NOUN
inlawrev-2486	114	10	.	.	PUNCT
inlawrev-2486	114	11	15:409	15:409	NUM
inlawrev-2486	114	12	really	really	ADV
inlawrev-2486	114	13	embracing	embrace	VERB
inlawrev-2486	114	14	the	the	DET
inlawrev-2486	114	15	revenue	revenue	NOUN
inlawrev-2486	114	16	department	department	NOUN
inlawrev-2486	114	17	's	's	PART
inlawrev-2486	114	18	direct	direct	ADJ
inlawrev-2486	114	19	use	use	NOUN
inlawrev-2486	114	20	test	test	NOUN
inlawrev-2486	114	21	and	and	CCONJ
inlawrev-2486	114	22	requiring	require	VERB
inlawrev-2486	114	23	that	that	SCONJ
inlawrev-2486	114	24	the	the	DET
inlawrev-2486	114	25	machinery	machinery	NOUN
inlawrev-2486	114	26	have	have	VERB
inlawrev-2486	114	27	a	a	DET
inlawrev-2486	114	28	"	"	PUNCT
inlawrev-2486	114	29	positive	positive	ADJ
inlawrev-2486	114	30	effect	effect	NOUN
inlawrev-2486	114	31	"	"	PUNCT
inlawrev-2486	114	32	on	on	ADP
inlawrev-2486	114	33	the	the	DET
inlawrev-2486	114	34	manufactured	manufacture	VERB
inlawrev-2486	114	35	product	product	NOUN
inlawrev-2486	114	36	or	or	CCONJ
inlawrev-2486	114	37	whether	whether	SCONJ
inlawrev-2486	114	38	the	the	DET
inlawrev-2486	114	39	court	court	NOUN
inlawrev-2486	114	40	was	be	AUX
inlawrev-2486	114	41	simply	simply	ADV
inlawrev-2486	114	42	concluding	conclude	VERB
inlawrev-2486	114	43	that	that	SCONJ
inlawrev-2486	114	44	the	the	DET
inlawrev-2486	114	45	taxpayer	taxpayer	NOUN
inlawrev-2486	114	46	was	be	AUX
inlawrev-2486	114	47	engaged	engage	VERB
inlawrev-2486	114	48	in	in	ADP
inlawrev-2486	114	49	two	two	NUM
inlawrev-2486	114	50	separate	separate	ADJ
inlawrev-2486	114	51	exempt	exempt	ADJ
inlawrev-2486	114	52	functions	function	NOUN
inlawrev-2486	114	53	,	,	PUNCT
inlawrev-2486	114	54	quarrying	quarry	VERB
inlawrev-2486	114	55	and	and	CCONJ
inlawrev-2486	114	56	manufacturing	manufacturing	NOUN
inlawrev-2486	114	57	.	.	PUNCT
inlawrev-2486	115	1	in	in	ADP
inlawrev-2486	115	2	the	the	DET
inlawrev-2486	115	3	latter	latter	ADJ
inlawrev-2486	115	4	instance	instance	NOUN
inlawrev-2486	115	5	,	,	PUNCT
inlawrev-2486	115	6	transportation	transportation	NOUN
inlawrev-2486	115	7	equipment	equipment	NOUN
inlawrev-2486	115	8	which	which	PRON
inlawrev-2486	115	9	merely	merely	ADV
inlawrev-2486	115	10	moved	move	VERB
inlawrev-2486	115	11	the	the	DET
inlawrev-2486	115	12	stone	stone	NOUN
inlawrev-2486	115	13	from	from	ADP
inlawrev-2486	115	14	the	the	DET
inlawrev-2486	115	15	quarry	quarry	NOUN
inlawrev-2486	115	16	to	to	ADP
inlawrev-2486	115	17	the	the	DET
inlawrev-2486	115	18	manufacturing	manufacturing	NOUN
inlawrev-2486	115	19	operation	operation	NOUN
inlawrev-2486	115	20	was	be	AUX
inlawrev-2486	115	21	taxable	taxable	ADJ
inlawrev-2486	115	22	because	because	SCONJ
inlawrev-2486	115	23	such	such	ADJ
inlawrev-2486	115	24	equipment	equipment	NOUN
inlawrev-2486	115	25	was	be	AUX
inlawrev-2486	115	26	not	not	PART
inlawrev-2486	115	27	directly	directly	ADV
inlawrev-2486	115	28	integral	integral	ADJ
inlawrev-2486	115	29	to	to	ADP
inlawrev-2486	115	30	either	either	CCONJ
inlawrev-2486	115	31	exempt	exempt	ADJ
inlawrev-2486	115	32	function	function	NOUN
inlawrev-2486	115	33	.	.	PUNCT
inlawrev-2486	116	1	in	in	ADP
inlawrev-2486	116	2	both	both	DET
inlawrev-2486	116	3	calcar	calcar	ADJ
inlawrev-2486	116	4	quarries	quarry	NOUN
inlawrev-2486	116	5	and	and	CCONJ
inlawrev-2486	116	6	cave	cave	PROPN
inlawrev-2486	116	7	stone	stone	PROPN
inlawrev-2486	116	8	,	,	PUNCT
inlawrev-2486	116	9	the	the	DET
inlawrev-2486	116	10	revenue	revenue	NOUN
inlawrev-2486	116	11	department	department	PROPN
inlawrev-2486	116	12	had	have	AUX
inlawrev-2486	116	13	presented	present	VERB
inlawrev-2486	116	14	the	the	DET
inlawrev-2486	116	15	supreme	supreme	PROPN
inlawrev-2486	116	16	court	court	PROPN
inlawrev-2486	116	17	's	's	PART
inlawrev-2486	116	18	decision	decision	NOUN
inlawrev-2486	116	19	in	in	ADP
inlawrev-2486	116	20	indiana	indiana	PROPN
inlawrev-2486	116	21	department	department	PROPN
inlawrev-2486	116	22	ofstate	ofstate	PROPN
inlawrev-2486	116	23	revenue	revenue	NOUN
inlawrev-2486	116	24	v	v	NOUN
inlawrev-2486	116	25	,	,	PUNCT
inlawrev-2486	116	26	rca	rca	PROPN
inlawrev-2486	116	27	corpt	corpt	NOUN
inlawrev-2486	116	28	as	as	ADP
inlawrev-2486	116	29	its	its	PRON
inlawrev-2486	116	30	authority	authority	NOUN
inlawrev-2486	116	31	for	for	ADP
inlawrev-2486	116	32	the	the	DET
inlawrev-2486	116	33	contention	contention	NOUN
inlawrev-2486	116	34	that	that	PRON
inlawrev-2486	116	35	exempt	exempt	ADJ
inlawrev-2486	116	36	machinery	machinery	NOUN
inlawrev-2486	116	37	,	,	PUNCT
inlawrev-2486	116	38	tools	tool	NOUN
inlawrev-2486	116	39	,	,	PUNCT
inlawrev-2486	116	40	and	and	CCONJ
inlawrev-2486	116	41	equipment	equipment	NOUN
inlawrev-2486	116	42	must	must	AUX
inlawrev-2486	116	43	have	have	AUX
inlawrev-2486	116	44	a	a	DET
inlawrev-2486	116	45	direct	direct	ADJ
inlawrev-2486	116	46	"	"	PUNCT
inlawrev-2486	116	47	positive	positive	ADJ
inlawrev-2486	116	48	effect	effect	NOUN
inlawrev-2486	116	49	"	"	PUNCT
inlawrev-2486	116	50	on	on	ADP
inlawrev-2486	116	51	the	the	DET
inlawrev-2486	116	52	manufactured	manufacture	VERB
inlawrev-2486	116	53	product	product	NOUN
inlawrev-2486	116	54	.	.	PUNCT
inlawrev-2486	117	1	this	this	DET
inlawrev-2486	117	2	interpretation	interpretation	NOUN
inlawrev-2486	117	3	of	of	ADP
inlawrev-2486	117	4	rca	rca	PROPN
inlawrev-2486	117	5	,	,	PUNCT
inlawrev-2486	117	6	which	which	PRON
inlawrev-2486	117	7	was	be	AUX
inlawrev-2486	117	8	apparently	apparently	ADV
inlawrev-2486	117	9	rejected	reject	VERB
inlawrev-2486	117	10	in	in	ADP
inlawrev-2486	117	11	calcar	calcar	NOUN
inlawrev-2486	117	12	and	and	CCONJ
inlawrev-2486	117	13	possibly	possibly	ADV
inlawrev-2486	117	14	accepted	accept	VERB
inlawrev-2486	117	15	in	in	ADP
inlawrev-2486	117	16	cave	cave	PROPN
inlawrev-2486	117	17	stone	stone	NOUN
inlawrev-2486	117	18	,	,	PUNCT
inlawrev-2486	117	19	goes	go	VERB
inlawrev-2486	117	20	far	far	ADV
inlawrev-2486	117	21	beyond	beyond	ADP
inlawrev-2486	117	22	the	the	DET
inlawrev-2486	117	23	actual	actual	ADJ
inlawrev-2486	117	24	holding	holding	NOUN
inlawrev-2486	117	25	in	in	ADP
inlawrev-2486	117	26	rca	rca	NOUN
inlawrev-2486	117	27	where	where	SCONJ
inlawrev-2486	117	28	the	the	DET
inlawrev-2486	117	29	court	court	NOUN
inlawrev-2486	117	30	was	be	AUX
inlawrev-2486	117	31	solely	solely	ADV
inlawrev-2486	117	32	concerned	concerned	ADJ
inlawrev-2486	117	33	with	with	ADP
inlawrev-2486	117	34	just	just	ADV
inlawrev-2486	117	35	two	two	NUM
inlawrev-2486	117	36	kinds	kind	NOUN
inlawrev-2486	117	37	of	of	ADP
inlawrev-2486	117	38	environmental	environmental	ADJ
inlawrev-2486	117	39	control	control	NOUN
inlawrev-2486	117	40	equipment	equipment	NOUN
inlawrev-2486	117	41	.	.	PUNCT
inlawrev-2486	118	1	it	it	PRON
inlawrev-2486	118	2	is	be	AUX
inlawrev-2486	118	3	true	true	ADJ
inlawrev-2486	118	4	that	that	SCONJ
inlawrev-2486	118	5	the	the	DET
inlawrev-2486	118	6	supreme	supreme	PROPN
inlawrev-2486	118	7	court	court	PROPN
inlawrev-2486	118	8	in	in	ADP
inlawrev-2486	118	9	rca	rca	PROPN
inlawrev-2486	118	10	was	be	AUX
inlawrev-2486	118	11	perplexed	perplex	VERB
inlawrev-2486	118	12	by	by	ADP
inlawrev-2486	118	13	the	the	DET
inlawrev-2486	118	14	so	so	ADV
inlawrev-2486	118	15	-	-	PUNCT
inlawrev-2486	118	16	called	call	VERB
inlawrev-2486	118	17	"	"	PUNCT
inlawrev-2486	118	18	double	double	ADJ
inlawrev-2486	118	19	direct	direct	ADJ
inlawrev-2486	118	20	"	"	PUNCT
inlawrev-2486	118	21	language	language	NOUN
inlawrev-2486	118	22	in	in	ADP
inlawrev-2486	118	23	the	the	DET
inlawrev-2486	118	24	statutory	statutory	ADJ
inlawrev-2486	118	25	exemption	exemption	NOUN
inlawrev-2486	118	26	for	for	ADP
inlawrev-2486	118	27	manufacturing	manufacture	VERB
inlawrev-2486	118	28	equipment.^	equipment.^	NOUN
inlawrev-2486	118	29	®	®	NOUN
inlawrev-2486	118	30	nevertheless	nevertheless	ADV
inlawrev-2486	118	31	,	,	PUNCT
inlawrev-2486	118	32	it	it	PRON
inlawrev-2486	118	33	is	be	AUX
inlawrev-2486	118	34	not	not	PART
inlawrev-2486	118	35	credible	credible	ADJ
inlawrev-2486	118	36	that	that	SCONJ
inlawrev-2486	118	37	the	the	DET
inlawrev-2486	118	38	court	court	NOUN
inlawrev-2486	118	39	in	in	ADP
inlawrev-2486	118	40	rca	rca	PROPN
inlawrev-2486	118	41	intended	intend	VERB
inlawrev-2486	118	42	to	to	PART
inlawrev-2486	118	43	emasculate	emasculate	VERB
inlawrev-2486	118	44	the	the	DET
inlawrev-2486	118	45	manufacturing	manufacturing	NOUN
inlawrev-2486	118	46	exemption	exemption	NOUN
inlawrev-2486	118	47	by	by	ADP
inlawrev-2486	118	48	requiring	require	VERB
inlawrev-2486	118	49	that	that	SCONJ
inlawrev-2486	118	50	production	production	NOUN
inlawrev-2486	118	51	machinery	machinery	NOUN
inlawrev-2486	118	52	actually	actually	ADV
inlawrev-2486	118	53	touch	touch	VERB
inlawrev-2486	118	54	the	the	DET
inlawrev-2486	118	55	product	product	NOUN
inlawrev-2486	118	56	to	to	PART
inlawrev-2486	118	57	be	be	AUX
inlawrev-2486	118	58	exempt	exempt	ADJ
inlawrev-2486	118	59	.	.	PUNCT
inlawrev-2486	119	1	in	in	ADP
inlawrev-2486	119	2	considering	consider	VERB
inlawrev-2486	119	3	the	the	DET
inlawrev-2486	119	4	daily	daily	ADJ
inlawrev-2486	119	5	manufacturing	manufacturing	NOUN
inlawrev-2486	119	6	operations	operation	NOUN
inlawrev-2486	119	7	of	of	ADP
inlawrev-2486	119	8	a	a	DET
inlawrev-2486	119	9	typical	typical	ADJ
inlawrev-2486	119	10	plant	plant	NOUN
inlawrev-2486	119	11	or	or	CCONJ
inlawrev-2486	119	12	factory	factory	NOUN
inlawrev-2486	119	13	,	,	PUNCT
inlawrev-2486	119	14	obviously	obviously	ADV
inlawrev-2486	119	15	there	there	PRON
inlawrev-2486	119	16	are	be	VERB
inlawrev-2486	119	17	many	many	ADJ
inlawrev-2486	119	18	kinds	kind	NOUN
inlawrev-2486	119	19	of	of	ADP
inlawrev-2486	119	20	production	production	NOUN
inlawrev-2486	119	21	machinery	machinery	NOUN
inlawrev-2486	119	22	and	and	CCONJ
inlawrev-2486	119	23	equipment	equipment	NOUN
inlawrev-2486	119	24	which	which	PRON
inlawrev-2486	119	25	would	would	AUX
inlawrev-2486	119	26	not	not	PART
inlawrev-2486	119	27	,	,	PUNCT
inlawrev-2486	119	28	individually	individually	ADV
inlawrev-2486	119	29	or	or	CCONJ
inlawrev-2486	119	30	separately	separately	ADV
inlawrev-2486	119	31	,	,	PUNCT
inlawrev-2486	119	32	have	have	VERB
inlawrev-2486	119	33	a	a	DET
inlawrev-2486	119	34	"	"	PUNCT
inlawrev-2486	119	35	direct	direct	ADJ
inlawrev-2486	119	36	positive	positive	ADJ
inlawrev-2486	119	37	effect	effect	NOUN
inlawrev-2486	119	38	"	"	PUNCT
inlawrev-2486	119	39	upon	upon	SCONJ
inlawrev-2486	119	40	the	the	DET
inlawrev-2486	119	41	manufactured	manufacture	VERB
inlawrev-2486	119	42	product	product	NOUN
inlawrev-2486	119	43	.	.	PUNCT
inlawrev-2486	120	1	for	for	ADP
inlawrev-2486	120	2	example	example	NOUN
inlawrev-2486	120	3	,	,	PUNCT
inlawrev-2486	120	4	an	an	DET
inlawrev-2486	120	5	electric	electric	ADJ
inlawrev-2486	120	6	motor	motor	NOUN
inlawrev-2486	120	7	which	which	PRON
inlawrev-2486	120	8	,	,	PUNCT
inlawrev-2486	120	9	as	as	ADP
inlawrev-2486	120	10	a	a	DET
inlawrev-2486	120	11	component	component	NOUN
inlawrev-2486	120	12	,	,	PUNCT
inlawrev-2486	120	13	drives	drive	VERB
inlawrev-2486	120	14	a	a	DET
inlawrev-2486	120	15	lathe	lathe	NOUN
inlawrev-2486	120	16	on	on	ADP
inlawrev-2486	120	17	a	a	DET
inlawrev-2486	120	18	continuous	continuous	ADJ
inlawrev-2486	120	19	production	production	NOUN
inlawrev-2486	120	20	line	line	NOUN
inlawrev-2486	120	21	does	do	AUX
inlawrev-2486	120	22	not	not	PART
inlawrev-2486	120	23	itself	itself	PRON
inlawrev-2486	120	24	touch	touch	VERB
inlawrev-2486	120	25	the	the	DET
inlawrev-2486	120	26	manufactured	manufacture	VERB
inlawrev-2486	120	27	product	product	NOUN
inlawrev-2486	120	28	;	;	PUNCT
inlawrev-2486	120	29	but	but	CCONJ
inlawrev-2486	120	30	to	to	PART
inlawrev-2486	120	31	say	say	VERB
inlawrev-2486	120	32	,	,	PUNCT
inlawrev-2486	120	33	therefore	therefore	ADV
inlawrev-2486	120	34	,	,	PUNCT
inlawrev-2486	120	35	that	that	SCONJ
inlawrev-2486	120	36	the	the	DET
inlawrev-2486	120	37	motor	motor	NOUN
inlawrev-2486	120	38	is	be	AUX
inlawrev-2486	120	39	not	not	PART
inlawrev-2486	120	40	directly	directly	ADV
inlawrev-2486	120	41	used	use	VERB
inlawrev-2486	120	42	in	in	ADP
inlawrev-2486	120	43	direct	direct	ADJ
inlawrev-2486	120	44	production	production	NOUN
inlawrev-2486	120	45	and	and	CCONJ
inlawrev-2486	120	46	therefore	therefore	ADV
inlawrev-2486	120	47	not	not	PART
inlawrev-2486	120	48	exempt	exempt	ADJ
inlawrev-2486	120	49	,	,	PUNCT
inlawrev-2486	120	50	and	and	CCONJ
inlawrev-2486	120	51	to	to	PART
inlawrev-2486	120	52	concurrently	concurrently	ADV
inlawrev-2486	120	53	ascribe	ascribe	VERB
inlawrev-2486	120	54	to	to	ADP
inlawrev-2486	120	55	the	the	DET
inlawrev-2486	120	56	general	general	ADJ
inlawrev-2486	120	57	assembly	assembly	NOUN
inlawrev-2486	120	58	an	an	DET
inlawrev-2486	120	59	intention	intention	NOUN
inlawrev-2486	120	60	to	to	PART
inlawrev-2486	120	61	exempt	exempt	VERB
inlawrev-2486	120	62	the	the	DET
inlawrev-2486	120	63	lathe	lathe	NOUN
inlawrev-2486	120	64	is	be	AUX
inlawrev-2486	120	65	the	the	DET
inlawrev-2486	120	66	very	very	ADJ
inlawrev-2486	120	67	kind	kind	NOUN
inlawrev-2486	120	68	of	of	ADP
inlawrev-2486	120	69	absurdity	absurdity	NOUN
inlawrev-2486	120	70	which	which	PRON
inlawrev-2486	120	71	the	the	DET
inlawrev-2486	120	72	supreme	supreme	PROPN
inlawrev-2486	120	73	court	court	PROPN
inlawrev-2486	120	74	in	in	ADP
inlawrev-2486	120	75	kimberly	kimberly	NOUN
inlawrev-2486	120	76	-	-	PUNCT
inlawrev-2486	120	77	clark^^	clark^^	PRON
inlawrev-2486	120	78	declined	decline	VERB
inlawrev-2486	120	79	to	to	PART
inlawrev-2486	120	80	endorse	endorse	VERB
inlawrev-2486	120	81	.	.	PUNCT
inlawrev-2486	121	1	in	in	ADP
inlawrev-2486	121	2	short	short	ADJ
inlawrev-2486	121	3	,	,	PUNCT
inlawrev-2486	121	4	as	as	ADP
inlawrev-2486	121	5	in	in	ADP
inlawrev-2486	121	6	the	the	DET
inlawrev-2486	121	7	case	case	NOUN
inlawrev-2486	121	8	of	of	ADP
inlawrev-2486	121	9	the	the	DET
inlawrev-2486	121	10	interpretation	interpretation	NOUN
inlawrev-2486	121	11	of	of	ADP
inlawrev-2486	121	12	public	public	ADJ
inlawrev-2486	121	13	law	law	NOUN
inlawrev-2486	121	14	86	86	NUM
inlawrev-2486	121	15	-	-	SYM
inlawrev-2486	121	16	272	272	NUM
inlawrev-2486	121	17	and	and	CCONJ
inlawrev-2486	121	18	the	the	DET
inlawrev-2486	121	19	use	use	NOUN
inlawrev-2486	121	20	of	of	ADP
inlawrev-2486	121	21	the	the	DET
inlawrev-2486	121	22	term	term	NOUN
inlawrev-2486	121	23	"	"	PUNCT
inlawrev-2486	121	24	solicitation	solicitation	NOUN
inlawrev-2486	121	25	"	"	PUNCT
inlawrev-2486	121	26	in	in	ADP
inlawrev-2486	121	27	that	that	DET
inlawrev-2486	121	28	law,^	law,^	NOUN
inlawrev-2486	121	29	°	°	PRON
inlawrev-2486	121	30	the	the	DET
inlawrev-2486	121	31	scope	scope	NOUN
inlawrev-2486	121	32	of	of	ADP
inlawrev-2486	121	33	this	this	DET
inlawrev-2486	121	34	sales	sale	NOUN
inlawrev-2486	121	35	tax	tax	NOUN
inlawrev-2486	121	36	exemption	exemption	NOUN
inlawrev-2486	121	37	can	can	AUX
inlawrev-2486	121	38	not	not	PART
inlawrev-2486	121	39	be	be	AUX
inlawrev-2486	121	40	determined	determine	VERB
inlawrev-2486	121	41	on	on	ADP
inlawrev-2486	121	42	the	the	DET
inlawrev-2486	121	43	basis	basis	NOUN
inlawrev-2486	121	44	of	of	ADP
inlawrev-2486	121	45	some	some	DET
inlawrev-2486	121	46	sterile	sterile	ADJ
inlawrev-2486	121	47	or	or	CCONJ
inlawrev-2486	121	48	clinical	clinical	ADJ
inlawrev-2486	121	49	interpretation	interpretation	NOUN
inlawrev-2486	121	50	of	of	ADP
inlawrev-2486	121	51	words	word	NOUN
inlawrev-2486	121	52	that	that	PRON
inlawrev-2486	121	53	makes	make	VERB
inlawrev-2486	121	54	a	a	DET
inlawrev-2486	121	55	mockery	mockery	NOUN
inlawrev-2486	121	56	of	of	ADP
inlawrev-2486	121	57	the	the	DET
inlawrev-2486	121	58	law	law	NOUN
inlawrev-2486	121	59	itself	itself	PRON
inlawrev-2486	121	60	.	.	PUNCT
inlawrev-2486	122	1	perhaps	perhaps	ADV
inlawrev-2486	122	2	by	by	ADP
inlawrev-2486	122	3	the	the	DET
inlawrev-2486	122	4	time	time	NOUN
inlawrev-2486	122	5	this	this	DET
inlawrev-2486	122	6	article	article	NOUN
inlawrev-2486	122	7	is	be	AUX
inlawrev-2486	122	8	published	publish	VERB
inlawrev-2486	122	9	,	,	PUNCT
inlawrev-2486	122	10	the	the	DET
inlawrev-2486	122	11	court	court	NOUN
inlawrev-2486	122	12	of	of	ADP
inlawrev-2486	122	13	appeals	appeal	NOUN
inlawrev-2486	122	14	will	will	AUX
inlawrev-2486	122	15	have	have	AUX
inlawrev-2486	122	16	resolved	resolve	VERB
inlawrev-2486	122	17	the	the	DET
inlawrev-2486	122	18	contradiction	contradiction	NOUN
inlawrev-2486	122	19	created	create	VERB
inlawrev-2486	122	20	by	by	ADP
inlawrev-2486	122	21	its	its	PRON
inlawrev-2486	122	22	decisions	decision	NOUN
inlawrev-2486	122	23	in	in	ADP
inlawrev-2486	122	24	''	''	PUNCT
inlawrev-2486	122	25	indiana	indiana	PROPN
inlawrev-2486	122	26	dept	dept	PROPN
inlawrev-2486	122	27	.	.	PROPN
inlawrev-2486	123	1	of	of	ADP
inlawrev-2486	123	2	state	state	PROPN
inlawrev-2486	123	3	revenue	revenue	NOUN
inlawrev-2486	123	4	v.	v.	PROPN
inlawrev-2486	123	5	rca	rca	PROPN
inlawrev-2486	123	6	corp	corp	PROPN
inlawrev-2486	123	7	.	.	PROPN
inlawrev-2486	123	8	,	,	PUNCT
inlawrev-2486	123	9	160	160	NUM
inlawrev-2486	123	10	ind	ind	NOUN
inlawrev-2486	123	11	.	.	PUNCT
inlawrev-2486	124	1	app	app	PROPN
inlawrev-2486	124	2	.	.	PROPN
inlawrev-2486	125	1	55	55	NUM
inlawrev-2486	125	2	,	,	PUNCT
inlawrev-2486	125	3	310	310	NUM
inlawrev-2486	125	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	125	5	96	96	NUM
inlawrev-2486	125	6	(	(	PUNCT
inlawrev-2486	125	7	1974	1974	NUM
inlawrev-2486	125	8	)	)	PUNCT
inlawrev-2486	125	9	.	.	PUNCT
inlawrev-2486	126	1	'	'	PUNCT
inlawrev-2486	126	2	"	"	PUNCT
inlawrev-2486	126	3	'	'	PUNCT
inlawrev-2486	126	4	ind	ind	NOUN
inlawrev-2486	126	5	.	.	PUNCT
inlawrev-2486	127	1	code	code	PROPN
inlawrev-2486	127	2	§	§	PROPN
inlawrev-2486	127	3	6	6	NUM
inlawrev-2486	127	4	-	-	SYM
inlawrev-2486	127	5	2	2	NUM
inlawrev-2486	127	6	-	-	PUNCT
inlawrev-2486	127	7	l-39{b)(6	l-39{b)(6	ADJ
inlawrev-2486	127	8	)	)	PUNCT
inlawrev-2486	127	9	(	(	PUNCT
inlawrev-2486	127	10	1971	1971	NUM
inlawrev-2486	127	11	)	)	PUNCT
inlawrev-2486	127	12	(	(	PUNCT
inlawrev-2486	127	13	currently	currently	ADV
inlawrev-2486	127	14	codified	codify	VERB
inlawrev-2486	127	15	at	at	ADP
inlawrev-2486	127	16	ind	ind	PROPN
inlawrev-2486	127	17	.	.	PUNCT
inlawrev-2486	128	1	code	code	PROPN
inlawrev-2486	128	2	§	§	PROPN
inlawrev-2486	128	3	6	6	NUM
inlawrev-2486	128	4	-	-	SYM
inlawrev-2486	128	5	2.5	2.5	NUM
inlawrev-2486	128	6	-	-	PUNCT
inlawrev-2486	128	7	5	5	NUM
inlawrev-2486	128	8	-	-	SYM
inlawrev-2486	128	9	3	3	NUM
inlawrev-2486	128	10	(	(	PUNCT
inlawrev-2486	128	11	supp	supp	PROPN
inlawrev-2486	128	12	.	.	PUNCT
inlawrev-2486	128	13	1981	1981	NUM
inlawrev-2486	128	14	)	)	PUNCT
inlawrev-2486	128	15	)	)	PUNCT
inlawrev-2486	128	16	.	.	PUNCT
inlawrev-2486	129	1	^416	^416	PUNCT
inlawrev-2486	129	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	129	3	1264	1264	NUM
inlawrev-2486	129	4	(	(	PUNCT
inlawrev-2486	129	5	ind	ind	NOUN
inlawrev-2486	129	6	.	.	PUNCT
inlawrev-2486	129	7	1981	1981	NUM
inlawrev-2486	129	8	)	)	PUNCT
inlawrev-2486	129	9	(	(	PUNCT
inlawrev-2486	129	10	vacating	vacate	VERB
inlawrev-2486	129	11	375	375	NUM
inlawrev-2486	129	12	n.e.2d	n.e.2d	NOUN
inlawrev-2486	129	13	1146	1146	NUM
inlawrev-2486	129	14	(	(	PUNCT
inlawrev-2486	129	15	ind	ind	NOUN
inlawrev-2486	129	16	.	.	PUNCT
inlawrev-2486	130	1	ct	ct	PROPN
inlawrev-2486	130	2	.	.	PUNCT
inlawrev-2486	131	1	app	app	PROPN
inlawrev-2486	131	2	.	.	PROPN
inlawrev-2486	131	3	1978	1978	NUM
inlawrev-2486	131	4	)	)	PUNCT
inlawrev-2486	131	5	)	)	PUNCT
inlawrev-2486	131	6	.	.	PUNCT
inlawrev-2486	132	1	^15	^15	PROPN
inlawrev-2486	132	2	u.s.c	u.s.c	ADJ
inlawrev-2486	132	3	.	.	PUNCT
inlawrev-2486	133	1	§	§	PROPN
inlawrev-2486	133	2	381	381	NUM
inlawrev-2486	133	3	(	(	PUNCT
inlawrev-2486	133	4	1976	1976	NUM
inlawrev-2486	133	5	)	)	PUNCT
inlawrev-2486	133	6	.	.	PUNCT
inlawrev-2486	134	1	1982	1982	NUM
inlawrev-2486	134	2	]	]	PUNCT
inlawrev-2486	134	3	taxation	taxation	NOUN
inlawrev-2486	134	4	415	415	NUM
inlawrev-2486	134	5	cave	cave	NOUN
inlawrev-2486	134	6	stone	stone	NOUN
inlawrev-2486	134	7	and	and	CCONJ
inlawrev-2486	134	8	calcar	calcar	NOUN
inlawrev-2486	134	9	.	.	PUNCT
inlawrev-2486	135	1	if	if	SCONJ
inlawrev-2486	135	2	the	the	DET
inlawrev-2486	135	3	court	court	NOUN
inlawrev-2486	135	4	of	of	ADP
inlawrev-2486	135	5	appeals	appeal	NOUN
inlawrev-2486	135	6	fails	fail	VERB
inlawrev-2486	135	7	to	to	PART
inlawrev-2486	135	8	do	do	VERB
inlawrev-2486	135	9	so	so	ADV
inlawrev-2486	135	10	,	,	PUNCT
inlawrev-2486	135	11	it	it	PRON
inlawrev-2486	135	12	is	be	AUX
inlawrev-2486	135	13	hoped	hope	VERB
inlawrev-2486	135	14	that	that	SCONJ
inlawrev-2486	135	15	the	the	DET
inlawrev-2486	135	16	supreme	supreme	PROPN
inlawrev-2486	135	17	court	court	PROPN
inlawrev-2486	135	18	will	will	AUX
inlawrev-2486	135	19	reexamine	reexamine	VERB
inlawrev-2486	135	20	its	its	PRON
inlawrev-2486	135	21	rca	rca	NOUN
inlawrev-2486	135	22	decision	decision	NOUN
inlawrev-2486	135	23	and	and	CCONJ
inlawrev-2486	135	24	clarify	clarify	VERB
inlawrev-2486	135	25	its	its	PRON
inlawrev-2486	135	26	intended	intended	ADJ
inlawrev-2486	135	27	scope	scope	NOUN
inlawrev-2486	135	28	as	as	ADV
inlawrev-2486	135	29	well	well	ADV
inlawrev-2486	135	30	as	as	ADP
inlawrev-2486	135	31	reconcile	reconcile	VERB
inlawrev-2486	135	32	the	the	DET
inlawrev-2486	135	33	apparent	apparent	ADJ
inlawrev-2486	135	34	differences	difference	NOUN
inlawrev-2486	135	35	which	which	PRON
inlawrev-2486	135	36	now	now	ADV
inlawrev-2486	135	37	exist	exist	VERB
inlawrev-2486	135	38	among	among	ADP
inlawrev-2486	135	39	calcar	calcar	ADJ
inlawrev-2486	135	40	,	,	PUNCT
inlawrev-2486	135	41	cave	cave	NOUN
inlawrev-2486	135	42	stone	stone	NOUN
inlawrev-2486	135	43	,	,	PUNCT
inlawrev-2486	135	44	and	and	CCONJ
inlawrev-2486	135	45	also	also	ADV
inlawrev-2486	135	46	the	the	DET
inlawrev-2486	135	47	court	court	NOUN
inlawrev-2486	135	48	of	of	ADP
inlawrev-2486	135	49	appeals	appeal	NOUN
inlawrev-2486	135	50	decision	decision	NOUN
inlawrev-2486	135	51	in	in	ADP
inlawrev-2486	135	52	indiana	indiana	PROPN
inlawrev-2486	135	53	department	department	PROPN
inlawrev-2486	135	54	of	of	ADP
inlawrev-2486	135	55	state	state	PROPN
inlawrev-2486	135	56	revenue	revenue	NOUN
inlawrev-2486	135	57	v.	v.	ADP
inlawrev-2486	135	58	american	american	ADJ
inlawrev-2486	135	59	dairy	dairy	NOUN
inlawrev-2486	135	60	of	of	ADP
inlawrev-2486	135	61	evansville.^^	evansville.^^	NOUN
inlawrev-2486	135	62	a	a	DET
inlawrev-2486	135	63	welcome	welcome	ADJ
inlawrev-2486	135	64	alternative	alternative	NOUN
inlawrev-2486	135	65	would	would	AUX
inlawrev-2486	135	66	be	be	AUX
inlawrev-2486	135	67	for	for	SCONJ
inlawrev-2486	135	68	the	the	DET
inlawrev-2486	135	69	revenue	revenue	NOUN
inlawrev-2486	135	70	department	department	NOUN
inlawrev-2486	135	71	itself	itself	PRON
inlawrev-2486	135	72	to	to	PART
inlawrev-2486	135	73	adopt	adopt	VERB
inlawrev-2486	135	74	a	a	DET
inlawrev-2486	135	75	more	more	ADV
inlawrev-2486	135	76	realistic	realistic	ADJ
inlawrev-2486	135	77	interpretation	interpretation	NOUN
inlawrev-2486	135	78	of	of	ADP
inlawrev-2486	135	79	the	the	DET
inlawrev-2486	135	80	sales	sale	NOUN
inlawrev-2486	135	81	tax	tax	NOUN
inlawrev-2486	135	82	exemption.^^	exemption.^^	X
inlawrev-2486	135	83	d.	d.	PROPN
inlawrev-2486	135	84	the	the	DET
inlawrev-2486	135	85	1980	1980	NUM
inlawrev-2486	135	86	-	-	SYM
inlawrev-2486	135	87	1981	1981	NUM
inlawrev-2486	135	88	gross	gross	ADJ
inlawrev-2486	135	89	income	income	NOUN
inlawrev-2486	135	90	tax	tax	NOUN
inlawrev-2486	135	91	decisions	decision	NOUN
inlawrev-2486	135	92	indiana	indiana	PROPN
inlawrev-2486	135	93	department	department	PROPN
inlawrev-2486	135	94	of	of	ADP
inlawrev-2486	135	95	state	state	PROPN
inlawrev-2486	135	96	revenue	revenue	NOUN
inlawrev-2486	135	97	v.	v.	PROPN
inlawrev-2486	135	98	j.c	j.c	PROPN
inlawrev-2486	135	99	.	.	PROPN
inlawrev-2486	135	100	penney	penney	PROPN
inlawrev-2486	135	101	co}^	co}^	PROPN
inlawrev-2486	135	102	was	be	AUX
inlawrev-2486	135	103	clearly	clearly	ADV
inlawrev-2486	135	104	the	the	DET
inlawrev-2486	135	105	leading	lead	VERB
inlawrev-2486	135	106	decision	decision	NOUN
inlawrev-2486	135	107	concerning	concern	VERB
inlawrev-2486	135	108	gross	gross	ADJ
inlawrev-2486	135	109	income	income	NOUN
inlawrev-2486	135	110	tax	tax	NOUN
inlawrev-2486	135	111	during	during	ADP
inlawrev-2486	135	112	this	this	DET
inlawrev-2486	135	113	survey	survey	NOUN
inlawrev-2486	135	114	period	period	NOUN
inlawrev-2486	135	115	.	.	PUNCT
inlawrev-2486	136	1	in	in	ADP
inlawrev-2486	136	2	that	that	DET
inlawrev-2486	136	3	decision	decision	NOUN
inlawrev-2486	136	4	the	the	DET
inlawrev-2486	136	5	court	court	NOUN
inlawrev-2486	136	6	of	of	ADP
inlawrev-2486	136	7	appeals	appeal	NOUN
inlawrev-2486	136	8	held	hold	VERB
inlawrev-2486	136	9	that	that	SCONJ
inlawrev-2486	136	10	penney	penney	NOUN
inlawrev-2486	136	11	's	's	PART
inlawrev-2486	136	12	gross	gross	ADJ
inlawrev-2486	136	13	receipts	receipt	NOUN
inlawrev-2486	136	14	from	from	ADP
inlawrev-2486	136	15	direct	direct	ADJ
inlawrev-2486	136	16	mail	mail	NOUN
inlawrev-2486	136	17	catalog	catalog	NOUN
inlawrev-2486	136	18	sales	sale	NOUN
inlawrev-2486	136	19	to	to	ADP
inlawrev-2486	136	20	indiana	indiana	PROPN
inlawrev-2486	136	21	customers	customer	NOUN
inlawrev-2486	136	22	and	and	CCONJ
inlawrev-2486	136	23	from	from	ADP
inlawrev-2486	136	24	credit	credit	NOUN
inlawrev-2486	136	25	service	service	NOUN
inlawrev-2486	136	26	charges	charge	NOUN
inlawrev-2486	136	27	attributable	attributable	ADJ
inlawrev-2486	136	28	to	to	ADP
inlawrev-2486	136	29	revolving	revolve	VERB
inlawrev-2486	136	30	credit	credit	NOUN
inlawrev-2486	136	31	accounts	account	NOUN
inlawrev-2486	136	32	with	with	ADP
inlawrev-2486	136	33	indiana	indiana	PROPN
inlawrev-2486	136	34	customers	customer	NOUN
inlawrev-2486	136	35	were	be	AUX
inlawrev-2486	136	36	not	not	PART
inlawrev-2486	136	37	subject	subject	ADJ
inlawrev-2486	136	38	to	to	ADP
inlawrev-2486	136	39	the	the	DET
inlawrev-2486	136	40	indiana	indiana	PROPN
inlawrev-2486	136	41	gross	gross	ADJ
inlawrev-2486	136	42	income	income	NOUN
inlawrev-2486	136	43	tax	tax	NOUN
inlawrev-2486	136	44	.	.	PUNCT
inlawrev-2486	137	1	in	in	ADP
inlawrev-2486	137	2	holding	hold	VERB
inlawrev-2486	137	3	that	that	DET
inlawrev-2486	137	4	penney	penney	NOUN
inlawrev-2486	137	5	was	be	AUX
inlawrev-2486	137	6	not	not	PART
inlawrev-2486	137	7	liable	liable	ADJ
inlawrev-2486	137	8	for	for	ADP
inlawrev-2486	137	9	gross	gross	ADJ
inlawrev-2486	137	10	income	income	NOUN
inlawrev-2486	137	11	tax	tax	NOUN
inlawrev-2486	137	12	on	on	ADP
inlawrev-2486	137	13	its	its	PRON
inlawrev-2486	137	14	proceeds	proceed	NOUN
inlawrev-2486	137	15	from	from	ADP
inlawrev-2486	137	16	direct	direct	ADJ
inlawrev-2486	137	17	mail	mail	NOUN
inlawrev-2486	137	18	catalog	catalog	NOUN
inlawrev-2486	137	19	sales	sale	NOUN
inlawrev-2486	137	20	to	to	ADP
inlawrev-2486	137	21	indiana	indiana	PROPN
inlawrev-2486	137	22	customers	customer	NOUN
inlawrev-2486	137	23	,	,	PUNCT
inlawrev-2486	137	24	the	the	DET
inlawrev-2486	137	25	court	court	NOUN
inlawrev-2486	137	26	observed	observe	VERB
inlawrev-2486	137	27	that	that	SCONJ
inlawrev-2486	137	28	penney	penney	PROPN
inlawrev-2486	137	29	had	have	AUX
inlawrev-2486	137	30	in	in	ADP
inlawrev-2486	137	31	fact	fact	NOUN
inlawrev-2486	137	32	reported	report	VERB
inlawrev-2486	137	33	and	and	CCONJ
inlawrev-2486	137	34	paid	pay	VERB
inlawrev-2486	137	35	gross	gross	ADJ
inlawrev-2486	137	36	income	income	NOUN
inlawrev-2486	137	37	tax	tax	NOUN
inlawrev-2486	137	38	on	on	ADP
inlawrev-2486	137	39	its	its	PRON
inlawrev-2486	137	40	catalog	catalog	NOUN
inlawrev-2486	137	41	sales	sale	NOUN
inlawrev-2486	137	42	from	from	ADP
inlawrev-2486	137	43	orders	order	NOUN
inlawrev-2486	137	44	placed	place	VERB
inlawrev-2486	137	45	by	by	ADP
inlawrev-2486	137	46	indiana	indiana	PROPN
inlawrev-2486	137	47	customers	customer	NOUN
inlawrev-2486	137	48	at	at	ADP
inlawrev-2486	137	49	local	local	ADJ
inlawrev-2486	137	50	catalog	catalog	NOUN
inlawrev-2486	137	51	desks	desk	NOUN
inlawrev-2486	137	52	in	in	ADP
inlawrev-2486	137	53	the	the	DET
inlawrev-2486	137	54	penney	penney	PROPN
inlawrev-2486	137	55	stores	store	NOUN
inlawrev-2486	137	56	.	.	PUNCT
inlawrev-2486	138	1	as	as	ADP
inlawrev-2486	138	2	to	to	ADP
inlawrev-2486	138	3	the	the	DET
inlawrev-2486	138	4	direct	direct	ADJ
inlawrev-2486	138	5	mail	mail	NOUN
inlawrev-2486	138	6	order	order	NOUN
inlawrev-2486	138	7	sales	sale	NOUN
inlawrev-2486	138	8	which	which	PRON
inlawrev-2486	138	9	the	the	DET
inlawrev-2486	138	10	revenue	revenue	NOUN
inlawrev-2486	138	11	department	department	PROPN
inlawrev-2486	138	12	had	have	AUX
inlawrev-2486	138	13	taxed	tax	VERB
inlawrev-2486	138	14	,	,	PUNCT
inlawrev-2486	138	15	the	the	DET
inlawrev-2486	138	16	court	court	NOUN
inlawrev-2486	138	17	observed	observe	VERB
inlawrev-2486	138	18	that	that	SCONJ
inlawrev-2486	138	19	these	these	DET
inlawrev-2486	138	20	orders	order	NOUN
inlawrev-2486	138	21	were	be	AUX
inlawrev-2486	138	22	mailed	mail	VERB
inlawrev-2486	138	23	by	by	ADP
inlawrev-2486	138	24	penney	penney	PROPN
inlawrev-2486	138	25	's	's	PART
inlawrev-2486	138	26	indiana	indiana	PROPN
inlawrev-2486	138	27	customers	customer	NOUN
inlawrev-2486	138	28	directly	directly	ADV
inlawrev-2486	138	29	to	to	ADP
inlawrev-2486	138	30	penney	penney	PROPN
inlawrev-2486	138	31	's	's	PART
inlawrev-2486	138	32	catalog	catalog	NOUN
inlawrev-2486	138	33	center	center	NOUN
inlawrev-2486	138	34	in	in	ADP
inlawrev-2486	138	35	wisconsin	wisconsin	PROPN
inlawrev-2486	138	36	where	where	SCONJ
inlawrev-2486	138	37	the	the	DET
inlawrev-2486	138	38	orders	order	NOUN
inlawrev-2486	138	39	were	be	AUX
inlawrev-2486	138	40	accepted	accept	VERB
inlawrev-2486	138	41	,	,	PUNCT
inlawrev-2486	138	42	and	and	CCONJ
inlawrev-2486	138	43	shipment	shipment	NOUN
inlawrev-2486	138	44	was	be	AUX
inlawrev-2486	138	45	made	make	VERB
inlawrev-2486	138	46	from	from	ADP
inlawrev-2486	138	47	the	the	DET
inlawrev-2486	138	48	wisconsin	wisconsin	PROPN
inlawrev-2486	138	49	catalog	catalog	PROPN
inlawrev-2486	138	50	center	center	PROPN
inlawrev-2486	138	51	directly	directly	ADV
inlawrev-2486	138	52	to	to	ADP
inlawrev-2486	138	53	the	the	DET
inlawrev-2486	138	54	indiana	indiana	PROPN
inlawrev-2486	138	55	customers	customer	NOUN
inlawrev-2486	138	56	.	.	PUNCT
inlawrev-2486	139	1	the	the	DET
inlawrev-2486	139	2	court	court	NOUN
inlawrev-2486	139	3	expressly	expressly	ADV
inlawrev-2486	139	4	acknowledged	acknowledge	VERB
inlawrev-2486	139	5	that	that	SCONJ
inlawrev-2486	139	6	penney	penney	PROPN
inlawrev-2486	139	7	,	,	PUNCT
inlawrev-2486	139	8	in	in	ADP
inlawrev-2486	139	9	conducting	conduct	VERB
inlawrev-2486	139	10	its	its	PRON
inlawrev-2486	139	11	mail	mail	NOUN
inlawrev-2486	139	12	order	order	NOUN
inlawrev-2486	139	13	business	business	NOUN
inlawrev-2486	139	14	,	,	PUNCT
inlawrev-2486	139	15	had	have	AUX
inlawrev-2486	139	16	engaged	engage	VERB
inlawrev-2486	139	17	in	in	ADP
inlawrev-2486	139	18	some	some	DET
inlawrev-2486	139	19	related	relate	VERB
inlawrev-2486	139	20	activities	activity	NOUN
inlawrev-2486	139	21	in	in	ADP
inlawrev-2486	139	22	indiana	indiana	PROPN
inlawrev-2486	139	23	;	;	PUNCT
inlawrev-2486	139	24	for	for	ADP
inlawrev-2486	139	25	example	example	NOUN
inlawrev-2486	139	26	,	,	PUNCT
inlawrev-2486	139	27	approximately	approximately	ADV
inlawrev-2486	139	28	twenty	twenty	NUM
inlawrev-2486	139	29	percent	percent	NOUN
inlawrev-2486	139	30	of	of	ADP
inlawrev-2486	139	31	penney	penney	PROPN
inlawrev-2486	139	32	's	's	PART
inlawrev-2486	139	33	catalogs	catalog	NOUN
inlawrev-2486	139	34	had	have	AUX
inlawrev-2486	139	35	been	be	AUX
inlawrev-2486	139	36	made	make	VERB
inlawrev-2486	139	37	available	available	ADJ
inlawrev-2486	139	38	to	to	ADP
inlawrev-2486	139	39	indiana	indiana	PROPN
inlawrev-2486	139	40	customers	customer	NOUN
inlawrev-2486	139	41	for	for	ADP
inlawrev-2486	139	42	a	a	DET
inlawrev-2486	139	43	limited	limited	ADJ
inlawrev-2486	139	44	period	period	NOUN
inlawrev-2486	139	45	of	of	ADP
inlawrev-2486	139	46	time	time	NOUN
inlawrev-2486	139	47	at	at	ADP
inlawrev-2486	139	48	the	the	DET
inlawrev-2486	139	49	local	local	ADJ
inlawrev-2486	139	50	indiana	indiana	PROPN
inlawrev-2486	139	51	penney	penney	PROPN
inlawrev-2486	139	52	stores	stores	PROPN
inlawrev-2486	139	53	,	,	PUNCT
inlawrev-2486	139	54	and	and	CCONJ
inlawrev-2486	139	55	on	on	ADP
inlawrev-2486	139	56	rare	rare	ADJ
inlawrev-2486	139	57	occasions	occasion	NOUN
inlawrev-2486	139	58	a	a	DET
inlawrev-2486	139	59	dissatisfied	dissatisfied	ADJ
inlawrev-2486	139	60	mail	mail	NOUN
inlawrev-2486	139	61	order	order	NOUN
inlawrev-2486	139	62	customer	customer	NOUN
inlawrev-2486	139	63	would	would	AUX
inlawrev-2486	139	64	arrange	arrange	VERB
inlawrev-2486	139	65	for	for	ADP
inlawrev-2486	139	66	an	an	DET
inlawrev-2486	139	67	adjustment	adjustment	NOUN
inlawrev-2486	139	68	or	or	CCONJ
inlawrev-2486	139	69	repair	repair	NOUN
inlawrev-2486	139	70	of	of	ADP
inlawrev-2486	139	71	his	his	PRON
inlawrev-2486	139	72	mail	mail	NOUN
inlawrev-2486	139	73	order	order	NOUN
inlawrev-2486	139	74	purchase	purchase	NOUN
inlawrev-2486	139	75	at	at	ADP
inlawrev-2486	139	76	an	an	DET
inlawrev-2486	139	77	indiana	indiana	PROPN
inlawrev-2486	139	78	retail	retail	ADJ
inlawrev-2486	139	79	store	store	NOUN
inlawrev-2486	139	80	.	.	PUNCT
inlawrev-2486	140	1	in	in	ADP
inlawrev-2486	140	2	discussing	discuss	VERB
inlawrev-2486	140	3	these	these	DET
inlawrev-2486	140	4	activities	activity	NOUN
inlawrev-2486	140	5	,	,	PUNCT
inlawrev-2486	140	6	which	which	PRON
inlawrev-2486	140	7	were	be	AUX
inlawrev-2486	140	8	related	relate	VERB
inlawrev-2486	140	9	to	to	ADP
inlawrev-2486	140	10	the	the	DET
inlawrev-2486	140	11	direct	direct	ADJ
inlawrev-2486	140	12	mail	mail	NOUN
inlawrev-2486	140	13	^'indiana	^'indiana	PROPN
inlawrev-2486	140	14	dept	dept	PROPN
inlawrev-2486	140	15	.	.	PROPN
inlawrev-2486	141	1	of	of	ADP
inlawrev-2486	141	2	state	state	NOUN
inlawrev-2486	141	3	revenue	revenue	NOUN
inlawrev-2486	141	4	v.	v.	ADP
inlawrev-2486	141	5	american	american	ADJ
inlawrev-2486	141	6	dairy	dairy	NOUN
inlawrev-2486	141	7	of	of	ADP
inlawrev-2486	141	8	evansville	evansville	PROPN
inlawrev-2486	141	9	,	,	PUNCT
inlawrev-2486	141	10	inc	inc	PROPN
inlawrev-2486	141	11	.	.	PROPN
inlawrev-2486	141	12	,	,	PUNCT
inlawrev-2486	141	13	167	167	NUM
inlawrev-2486	141	14	ind	ind	NOUN
inlawrev-2486	141	15	.	.	PUNCT
inlawrev-2486	142	1	app	app	PROPN
inlawrev-2486	142	2	.	.	PROPN
inlawrev-2486	143	1	367	367	NUM
inlawrev-2486	143	2	,	,	PUNCT
inlawrev-2486	143	3	338	338	NUM
inlawrev-2486	143	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	143	5	698	698	NUM
inlawrev-2486	143	6	(	(	PUNCT
inlawrev-2486	143	7	1975	1975	NUM
inlawrev-2486	143	8	)	)	PUNCT
inlawrev-2486	143	9	.	.	PUNCT
inlawrev-2486	144	1	^'^it	^'^it	PROPN
inlawrev-2486	144	2	should	should	AUX
inlawrev-2486	144	3	be	be	AUX
inlawrev-2486	144	4	noted	note	VERB
inlawrev-2486	144	5	that	that	SCONJ
inlawrev-2486	144	6	in	in	ADP
inlawrev-2486	144	7	1967	1967	NUM
inlawrev-2486	144	8	the	the	DET
inlawrev-2486	144	9	indiana	indiana	PROPN
inlawrev-2486	144	10	revenue	revenue	PROPN
inlawrev-2486	144	11	department	department	PROPN
inlawrev-2486	144	12	adopted	adopt	VERB
inlawrev-2486	144	13	a	a	DET
inlawrev-2486	144	14	very	very	ADV
inlawrev-2486	144	15	broad	broad	ADJ
inlawrev-2486	144	16	interpretation	interpretation	NOUN
inlawrev-2486	144	17	of	of	ADP
inlawrev-2486	144	18	the	the	DET
inlawrev-2486	144	19	manfacturing	manfacture	VERB
inlawrev-2486	144	20	exemption	exemption	NOUN
inlawrev-2486	144	21	.	.	PUNCT
inlawrev-2486	145	1	that	that	DET
inlawrev-2486	145	2	interpretation	interpretation	NOUN
inlawrev-2486	145	3	was	be	AUX
inlawrev-2486	145	4	stated	state	VERB
inlawrev-2486	145	5	in	in	ADP
inlawrev-2486	145	6	the	the	DET
inlawrev-2486	145	7	department	department	NOUN
inlawrev-2486	145	8	's	's	PART
inlawrev-2486	145	9	sales	sale	NOUN
inlawrev-2486	145	10	tax	tax	NOUN
inlawrev-2486	145	11	circular	circular	NOUN
inlawrev-2486	145	12	no	no	NOUN
inlawrev-2486	145	13	.	.	PROPN
inlawrev-2486	145	14	16	16	NUM
inlawrev-2486	145	15	,	,	PUNCT
inlawrev-2486	145	16	dated	date	VERB
inlawrev-2486	145	17	january	january	PROPN
inlawrev-2486	145	18	1	1	NUM
inlawrev-2486	145	19	,	,	PUNCT
inlawrev-2486	145	20	1967	1967	NUM
inlawrev-2486	145	21	.	.	PUNCT
inlawrev-2486	146	1	however	however	ADV
inlawrev-2486	146	2	,	,	PUNCT
inlawrev-2486	146	3	without	without	ADP
inlawrev-2486	146	4	any	any	DET
inlawrev-2486	146	5	public	public	ADJ
inlawrev-2486	146	6	hearings	hearing	NOUN
inlawrev-2486	146	7	,	,	PUNCT
inlawrev-2486	146	8	that	that	DET
inlawrev-2486	146	9	circular	circular	NOUN
inlawrev-2486	146	10	was	be	AUX
inlawrev-2486	146	11	later	later	ADV
inlawrev-2486	146	12	revised	revise	VERB
inlawrev-2486	146	13	by	by	ADP
inlawrev-2486	146	14	the	the	DET
inlawrev-2486	146	15	department	department	NOUN
inlawrev-2486	146	16	,	,	PUNCT
inlawrev-2486	146	17	effective	effective	ADJ
inlawrev-2486	146	18	july	july	PROPN
inlawrev-2486	146	19	1	1	NUM
inlawrev-2486	146	20	,	,	PUNCT
inlawrev-2486	146	21	1969	1969	NUM
inlawrev-2486	146	22	,	,	PUNCT
inlawrev-2486	146	23	to	to	PART
inlawrev-2486	146	24	sharply	sharply	ADV
inlawrev-2486	146	25	curtail	curtail	VERB
inlawrev-2486	146	26	the	the	DET
inlawrev-2486	146	27	department	department	NOUN
inlawrev-2486	146	28	's	's	PART
inlawrev-2486	146	29	broader	broad	ADJ
inlawrev-2486	146	30	1967	1967	NUM
inlawrev-2486	146	31	interpretation	interpretation	NOUN
inlawrev-2486	146	32	.	.	PUNCT
inlawrev-2486	147	1	nevertheless	nevertheless	ADV
inlawrev-2486	147	2	,	,	PUNCT
inlawrev-2486	147	3	the	the	DET
inlawrev-2486	147	4	department	department	NOUN
inlawrev-2486	147	5	,	,	PUNCT
inlawrev-2486	147	6	by	by	ADP
inlawrev-2486	147	7	it	it	PRON
inlawrev-2486	147	8	own	own	ADJ
inlawrev-2486	147	9	actions	action	NOUN
inlawrev-2486	147	10	,	,	PUNCT
inlawrev-2486	147	11	has	have	AUX
inlawrev-2486	147	12	itself	itself	PRON
inlawrev-2486	147	13	in	in	ADP
inlawrev-2486	147	14	the	the	DET
inlawrev-2486	147	15	past	past	NOUN
inlawrev-2486	147	16	demonstrated	demonstrate	VERB
inlawrev-2486	147	17	that	that	SCONJ
inlawrev-2486	147	18	it	it	PRON
inlawrev-2486	147	19	believes	believe	VERB
inlawrev-2486	147	20	it	it	PRON
inlawrev-2486	147	21	has	have	VERB
inlawrev-2486	147	22	a	a	DET
inlawrev-2486	147	23	substantial	substantial	ADJ
inlawrev-2486	147	24	measure	measure	NOUN
inlawrev-2486	147	25	of	of	ADP
inlawrev-2486	147	26	discretion	discretion	NOUN
inlawrev-2486	147	27	in	in	ADP
inlawrev-2486	147	28	administering	administer	VERB
inlawrev-2486	147	29	this	this	DET
inlawrev-2486	147	30	exemption	exemption	NOUN
inlawrev-2486	147	31	.	.	PUNCT
inlawrev-2486	148	1	^m12	^m12	X
inlawrev-2486	148	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	148	3	1246	1246	NUM
inlawrev-2486	148	4	(	(	PUNCT
inlawrev-2486	148	5	ind	ind	NOUN
inlawrev-2486	148	6	.	.	PUNCT
inlawrev-2486	149	1	ct	ct	PROPN
inlawrev-2486	149	2	.	.	PUNCT
inlawrev-2486	150	1	app	app	PROPN
inlawrev-2486	150	2	.	.	PROPN
inlawrev-2486	151	1	1980	1980	NUM
inlawrev-2486	151	2	)	)	PUNCT
inlawrev-2486	151	3	.	.	PUNCT
inlawrev-2486	152	1	416	416	NUM
inlawrev-2486	152	2	indiana	indiana	PROPN
inlawrev-2486	152	3	law	law	PROPN
inlawrev-2486	152	4	review	review	NOUN
inlawrev-2486	152	5	[	[	X
inlawrev-2486	152	6	vol	vol	NOUN
inlawrev-2486	152	7	.	.	PUNCT
inlawrev-2486	152	8	15:409	15:409	NUM
inlawrev-2486	152	9	sales	sale	NOUN
inlawrev-2486	152	10	,	,	PUNCT
inlawrev-2486	152	11	the	the	DET
inlawrev-2486	152	12	court	court	NOUN
inlawrev-2486	152	13	specifically	specifically	ADV
inlawrev-2486	152	14	acknowledged	acknowledge	VERB
inlawrev-2486	152	15	the	the	DET
inlawrev-2486	152	16	supreme	supreme	PROPN
inlawrev-2486	152	17	court	court	PROPN
inlawrev-2486	152	18	's	's	PART
inlawrev-2486	152	19	ruling	ruling	NOUN
inlawrev-2486	152	20	in	in	ADP
inlawrev-2486	152	21	department	department	PROPN
inlawrev-2486	152	22	of	of	ADP
inlawrev-2486	152	23	treasury	treasury	PROPN
inlawrev-2486	152	24	v.	v.	ADP
inlawrev-2486	152	25	allied	ally	VERB
inlawrev-2486	152	26	mills	mill	NOUN
inlawrev-2486	152	27	,	,	PUNCT
inlawrev-2486	152	28	inc.^^	inc.^^	PROPN
inlawrev-2486	152	29	this	this	DET
inlawrev-2486	152	30	acknowledgement	acknowledgement	NOUN
inlawrev-2486	152	31	of	of	ADP
inlawrev-2486	152	32	allied	ally	VERB
inlawrev-2486	152	33	mills	mill	NOUN
inlawrev-2486	152	34	is	be	AUX
inlawrev-2486	152	35	extremely	extremely	ADV
inlawrev-2486	152	36	important	important	ADJ
inlawrev-2486	152	37	because	because	SCONJ
inlawrev-2486	152	38	it	it	PRON
inlawrev-2486	152	39	finally	finally	ADV
inlawrev-2486	152	40	put	put	VERB
inlawrev-2486	152	41	to	to	PART
inlawrev-2486	152	42	rest	rest	VERB
inlawrev-2486	152	43	the	the	DET
inlawrev-2486	152	44	indiana	indiana	PROPN
inlawrev-2486	152	45	revenue	revenue	PROPN
inlawrev-2486	152	46	department	department	PROPN
inlawrev-2486	152	47	's	's	PART
inlawrev-2486	152	48	contention	contention	NOUN
inlawrev-2486	152	49	that	that	SCONJ
inlawrev-2486	152	50	an	an	DET
inlawrev-2486	152	51	out	out	ADV
inlawrev-2486	152	52	-	-	PUNCT
inlawrev-2486	152	53	of	of	ADP
inlawrev-2486	152	54	-	-	PUNCT
inlawrev-2486	152	55	state	state	NOUN
inlawrev-2486	152	56	taxpayer	taxpayer	NOUN
inlawrev-2486	152	57	is	be	AUX
inlawrev-2486	152	58	subject	subject	ADJ
inlawrev-2486	152	59	to	to	ADP
inlawrev-2486	152	60	gross	gross	ADJ
inlawrev-2486	152	61	income	income	NOUN
inlawrev-2486	152	62	tax	tax	NOUN
inlawrev-2486	152	63	on	on	ADP
inlawrev-2486	152	64	sales	sale	NOUN
inlawrev-2486	152	65	delivered	deliver	VERB
inlawrev-2486	152	66	from	from	ADP
inlawrev-2486	152	67	an	an	DET
inlawrev-2486	152	68	out	out	ADV
inlawrev-2486	152	69	-	-	PUNCT
inlawrev-2486	152	70	of	of	ADP
inlawrev-2486	152	71	-	-	PUNCT
inlawrev-2486	152	72	state	state	NOUN
inlawrev-2486	152	73	source	source	NOUN
inlawrev-2486	152	74	to	to	ADP
inlawrev-2486	152	75	an	an	DET
inlawrev-2486	152	76	indiana	indiana	NOUN
inlawrev-2486	152	77	customer	customer	NOUN
inlawrev-2486	152	78	when	when	SCONJ
inlawrev-2486	152	79	that	that	DET
inlawrev-2486	152	80	taxpayer	taxpayer	NOUN
inlawrev-2486	152	81	has	have	VERB
inlawrev-2486	152	82	a	a	DET
inlawrev-2486	152	83	like	like	ADJ
inlawrev-2486	152	84	inventory	inventory	NOUN
inlawrev-2486	152	85	or	or	CCONJ
inlawrev-2486	152	86	like	like	ADP
inlawrev-2486	152	87	selling	sell	VERB
inlawrev-2486	152	88	activity	activity	NOUN
inlawrev-2486	152	89	in	in	ADP
inlawrev-2486	152	90	indiana	indiana	PROPN
inlawrev-2486	152	91	.	.	PUNCT
inlawrev-2486	153	1	in	in	ADP
inlawrev-2486	153	2	short	short	ADJ
inlawrev-2486	153	3	,	,	PUNCT
inlawrev-2486	153	4	the	the	DET
inlawrev-2486	153	5	court	court	NOUN
inlawrev-2486	153	6	in	in	ADP
inlawrev-2486	153	7	penney	penney	PROPN
inlawrev-2486	153	8	,	,	PUNCT
inlawrev-2486	153	9	while	while	SCONJ
inlawrev-2486	153	10	recognizing	recognize	VERB
inlawrev-2486	153	11	that	that	SCONJ
inlawrev-2486	153	12	the	the	DET
inlawrev-2486	153	13	taxpayer	taxpayer	NOUN
inlawrev-2486	153	14	had	have	VERB
inlawrev-2486	153	15	catalog	catalog	NOUN
inlawrev-2486	153	16	desks	desk	NOUN
inlawrev-2486	153	17	in	in	ADP
inlawrev-2486	153	18	its	its	PRON
inlawrev-2486	153	19	local	local	ADJ
inlawrev-2486	153	20	retail	retail	ADJ
inlawrev-2486	153	21	stores	store	NOUN
inlawrev-2486	153	22	where	where	SCONJ
inlawrev-2486	153	23	catalog	catalog	NOUN
inlawrev-2486	153	24	sales	sale	NOUN
inlawrev-2486	153	25	could	could	AUX
inlawrev-2486	153	26	be	be	AUX
inlawrev-2486	153	27	placed	place	VERB
inlawrev-2486	153	28	,	,	PUNCT
inlawrev-2486	153	29	nevertheless	nevertheless	ADV
inlawrev-2486	153	30	concluded	conclude	VERB
inlawrev-2486	153	31	that	that	SCONJ
inlawrev-2486	153	32	as	as	ADP
inlawrev-2486	153	33	to	to	ADP
inlawrev-2486	153	34	those	those	DET
inlawrev-2486	153	35	catalog	catalog	NOUN
inlawrev-2486	153	36	sales	sale	NOUN
inlawrev-2486	153	37	which	which	PRON
inlawrev-2486	153	38	were	be	AUX
inlawrev-2486	153	39	made	make	VERB
inlawrev-2486	153	40	by	by	ADP
inlawrev-2486	153	41	direct	direct	ADJ
inlawrev-2486	153	42	mail	mail	NOUN
inlawrev-2486	153	43	orders	order	NOUN
inlawrev-2486	153	44	,	,	PUNCT
inlawrev-2486	153	45	no	no	DET
inlawrev-2486	153	46	gross	gross	ADJ
inlawrev-2486	153	47	income	income	NOUN
inlawrev-2486	153	48	tax	tax	NOUN
inlawrev-2486	153	49	liability	liability	NOUN
inlawrev-2486	153	50	could	could	AUX
inlawrev-2486	153	51	be	be	AUX
inlawrev-2486	153	52	imposed	impose	VERB
inlawrev-2486	153	53	.	.	PUNCT
inlawrev-2486	154	1	the	the	DET
inlawrev-2486	154	2	penney	penney	PROPN
inlawrev-2486	154	3	decision	decision	NOUN
inlawrev-2486	154	4	is	be	AUX
inlawrev-2486	154	5	also	also	ADV
inlawrev-2486	154	6	significant	significant	ADJ
inlawrev-2486	154	7	because	because	SCONJ
inlawrev-2486	154	8	of	of	ADP
inlawrev-2486	154	9	the	the	DET
inlawrev-2486	154	10	court	court	NOUN
inlawrev-2486	154	11	's	's	PART
inlawrev-2486	154	12	emphasis	emphasis	NOUN
inlawrev-2486	154	13	on	on	ADP
inlawrev-2486	154	14	the	the	DET
inlawrev-2486	154	15	indiana	indiana	PROPN
inlawrev-2486	154	16	supreme	supreme	PROPN
inlawrev-2486	154	17	court	court	PROPN
inlawrev-2486	154	18	's	's	PART
inlawrev-2486	154	19	1943	1943	NUM
inlawrev-2486	154	20	decision	decision	NOUN
inlawrev-2486	154	21	in	in	ADP
inlawrev-2486	154	22	department	department	NOUN
inlawrev-2486	154	23	of	of	ADP
inlawrev-2486	154	24	treasury	treasury	PROPN
inlawrev-2486	154	25	v.	v.	ADP
inlawrev-2486	154	26	international	international	ADJ
inlawrev-2486	154	27	harvester	harvester	NOUN
inlawrev-2486	154	28	co.^^	co.^^	NOUN
inlawrev-2486	154	29	there	there	ADV
inlawrev-2486	154	30	the	the	DET
inlawrev-2486	154	31	court	court	NOUN
inlawrev-2486	154	32	had	have	AUX
inlawrev-2486	154	33	ruled	rule	VERB
inlawrev-2486	154	34	that	that	SCONJ
inlawrev-2486	154	35	international	international	ADJ
inlawrev-2486	154	36	harvester	harvester	NOUN
inlawrev-2486	154	37	was	be	AUX
inlawrev-2486	154	38	not	not	PART
inlawrev-2486	154	39	subject	subject	ADJ
inlawrev-2486	154	40	to	to	ADP
inlawrev-2486	154	41	gross	gross	ADJ
inlawrev-2486	154	42	income	income	NOUN
inlawrev-2486	154	43	tax	tax	NOUN
inlawrev-2486	154	44	in	in	ADP
inlawrev-2486	154	45	respect	respect	NOUN
inlawrev-2486	154	46	to	to	ADP
inlawrev-2486	154	47	sales	sale	NOUN
inlawrev-2486	154	48	made	make	VERB
inlawrev-2486	154	49	by	by	ADP
inlawrev-2486	154	50	an	an	DET
inlawrev-2486	154	51	out	out	ADJ
inlawrev-2486	154	52	-	-	PUNCT
inlawrev-2486	154	53	of	of	ADP
inlawrev-2486	154	54	-	-	PUNCT
inlawrev-2486	154	55	state	state	NOUN
inlawrev-2486	154	56	branch	branch	NOUN
inlawrev-2486	154	57	office	office	NOUN
inlawrev-2486	154	58	to	to	ADP
inlawrev-2486	154	59	indiana	indiana	PROPN
inlawrev-2486	154	60	customers	customer	NOUN
inlawrev-2486	154	61	because	because	SCONJ
inlawrev-2486	154	62	the	the	DET
inlawrev-2486	154	63	gross	gross	ADJ
inlawrev-2486	154	64	income	income	NOUN
inlawrev-2486	154	65	tax	tax	PROPN
inlawrev-2486	154	66	act	act	PROPN
inlawrev-2486	154	67	itself^	itself^	PROPN
inlawrev-2486	154	68	did	do	AUX
inlawrev-2486	154	69	not	not	PART
inlawrev-2486	154	70	impose	impose	VERB
inlawrev-2486	154	71	a	a	DET
inlawrev-2486	154	72	tax	tax	NOUN
inlawrev-2486	154	73	on	on	ADP
inlawrev-2486	154	74	the	the	DET
inlawrev-2486	154	75	receipts	receipt	NOUN
inlawrev-2486	154	76	of	of	ADP
inlawrev-2486	154	77	a	a	DET
inlawrev-2486	154	78	nonresident	nonresident	NOUN
inlawrev-2486	154	79	from	from	ADP
inlawrev-2486	154	80	businesses	business	NOUN
inlawrev-2486	154	81	conducted	conduct	VERB
inlawrev-2486	154	82	at	at	ADP
inlawrev-2486	154	83	an	an	DET
inlawrev-2486	154	84	out	out	ADV
inlawrev-2486	154	85	-	-	PUNCT
inlawrev-2486	154	86	of	of	ADP
inlawrev-2486	154	87	-	-	PUNCT
inlawrev-2486	154	88	state	state	NOUN
inlawrev-2486	154	89	business	business	NOUN
inlawrev-2486	154	90	situs	situs	PROPN
inlawrev-2486	154	91	.	.	PUNCT
inlawrev-2486	155	1	in	in	ADP
inlawrev-2486	155	2	penney	penney	PROPN
inlawrev-2486	155	3	,	,	PUNCT
inlawrev-2486	155	4	the	the	DET
inlawrev-2486	155	5	court	court	NOUN
inlawrev-2486	155	6	emphasized	emphasize	VERB
inlawrev-2486	155	7	the	the	DET
inlawrev-2486	155	8	international	international	ADJ
inlawrev-2486	155	9	harvester	harvester	NOUN
inlawrev-2486	155	10	holding	hold	VERB
inlawrev-2486	155	11	that	that	DET
inlawrev-2486	155	12	harvester	harvester	NOUN
inlawrev-2486	155	13	's	's	PART
inlawrev-2486	155	14	out	out	ADJ
inlawrev-2486	155	15	-	-	PUNCT
inlawrev-2486	155	16	ofstate	ofstate	NOUN
inlawrev-2486	155	17	branch	branch	NOUN
inlawrev-2486	155	18	office	office	NOUN
inlawrev-2486	155	19	income	income	NOUN
inlawrev-2486	155	20	was	be	AUX
inlawrev-2486	155	21	not	not	PART
inlawrev-2486	155	22	"	"	PUNCT
inlawrev-2486	155	23	derived	derive	VERB
inlawrev-2486	155	24	from	from	ADP
inlawrev-2486	155	25	sources	source	NOUN
inlawrev-2486	155	26	within	within	ADP
inlawrev-2486	155	27	the	the	DET
inlawrev-2486	155	28	state	state	NOUN
inlawrev-2486	155	29	of	of	ADP
inlawrev-2486	155	30	indiana"^^	indiana"^^	NOUN
inlawrev-2486	155	31	and	and	CCONJ
inlawrev-2486	155	32	was	be	AUX
inlawrev-2486	155	33	,	,	PUNCT
inlawrev-2486	155	34	therefore	therefore	ADV
inlawrev-2486	155	35	,	,	PUNCT
inlawrev-2486	155	36	statutorily	statutorily	ADV
inlawrev-2486	155	37	not	not	PART
inlawrev-2486	155	38	taxable.^	taxable.^	NOUN
inlawrev-2486	155	39	®	®	NOUN
inlawrev-2486	155	40	the	the	DET
inlawrev-2486	155	41	penney	penney	PROPN
inlawrev-2486	155	42	court	court	NOUN
inlawrev-2486	155	43	's	's	PART
inlawrev-2486	155	44	recognition	recognition	NOUN
inlawrev-2486	155	45	of	of	ADP
inlawrev-2486	155	46	the	the	DET
inlawrev-2486	155	47	limited	limited	ADJ
inlawrev-2486	155	48	application	application	NOUN
inlawrev-2486	155	49	of	of	ADP
inlawrev-2486	155	50	allied	ally	VERB
inlawrev-2486	155	51	mills	mill	NOUN
inlawrev-2486	155	52	and	and	CCONJ
inlawrev-2486	155	53	its	its	PRON
inlawrev-2486	155	54	reapproval	reapproval	NOUN
inlawrev-2486	155	55	of	of	ADP
inlawrev-2486	155	56	the	the	DET
inlawrev-2486	155	57	international	international	ADJ
inlawrev-2486	155	58	harvester	harvester	NOUN
inlawrev-2486	155	59	holding	hold	VERB
inlawrev-2486	155	60	should	should	AUX
inlawrev-2486	155	61	eliminate	eliminate	VERB
inlawrev-2486	155	62	some	some	PRON
inlawrev-2486	155	63	of	of	ADP
inlawrev-2486	155	64	the	the	DET
inlawrev-2486	155	65	confusion	confusion	NOUN
inlawrev-2486	155	66	regarding	regard	VERB
inlawrev-2486	155	67	the	the	DET
inlawrev-2486	155	68	scope	scope	NOUN
inlawrev-2486	155	69	of	of	ADP
inlawrev-2486	155	70	taxation	taxation	NOUN
inlawrev-2486	155	71	under	under	ADP
inlawrev-2486	155	72	the	the	DET
inlawrev-2486	155	73	indiana	indiana	PROPN
inlawrev-2486	155	74	gross	gross	ADJ
inlawrev-2486	155	75	income	income	NOUN
inlawrev-2486	155	76	tax	tax	NOUN
inlawrev-2486	155	77	law	law	NOUN
inlawrev-2486	155	78	.	.	PUNCT
inlawrev-2486	156	1	the	the	DET
inlawrev-2486	156	2	penney	penney	PROPN
inlawrev-2486	156	3	decision	decision	NOUN
inlawrev-2486	156	4	,	,	PUNCT
inlawrev-2486	156	5	by	by	ADP
inlawrev-2486	156	6	recognizing	recognize	VERB
inlawrev-2486	156	7	allied	allied	ADJ
inlawrev-2486	156	8	mills	mill	NOUN
inlawrev-2486	156	9	and	and	CCONJ
inlawrev-2486	156	10	international	international	ADJ
inlawrev-2486	156	11	harvester	harvester	NOUN
inlawrev-2486	156	12	,	,	PUNCT
inlawrev-2486	156	13	as	as	ADV
inlawrev-2486	156	14	well	well	ADV
inlawrev-2486	156	15	as	as	ADP
inlawrev-2486	156	16	the	the	DET
inlawrev-2486	156	17	gross	gross	ADJ
inlawrev-2486	156	18	income	income	NOUN
inlawrev-2486	156	19	tax	tax	NOUN
inlawrev-2486	156	20	division	division	NOUN
inlawrev-2486	156	21	v.	v.	ADP
inlawrev-2486	156	22	owens	owens	PROPN
inlawrev-2486	156	23	-	-	PUNCT
inlawrev-2486	156	24	coming	come	VERB
inlawrev-2486	156	25	fiberglass	fiberglass	NOUN
inlawrev-2486	156	26	corp.^^	corp.^^	NOUN
inlawrev-2486	156	27	and	and	CCONJ
inlawrev-2486	156	28	mueller	mueller	PROPN
inlawrev-2486	156	29	brass	brass	PROPN
inlawrev-2486	156	30	co.	co.	PROPN
inlawrev-2486	156	31	v.	v.	ADP
inlawrev-2486	156	32	gross	gross	ADJ
inlawrev-2486	156	33	income	income	NOUN
inlawrev-2486	156	34	tax	tax	NOUN
inlawrev-2486	156	35	division*^	division*^	PROPN
inlawrev-2486	156	36	decisions	decision	NOUN
inlawrev-2486	156	37	,	,	PUNCT
inlawrev-2486	156	38	has	have	AUX
inlawrev-2486	156	39	correctly	correctly	ADV
inlawrev-2486	156	40	enunciated	enunciate	VERB
inlawrev-2486	156	41	that	that	SCONJ
inlawrev-2486	156	42	the	the	DET
inlawrev-2486	156	43	gross	gross	ADJ
inlawrev-2486	156	44	income	income	NOUN
inlawrev-2486	156	45	tax	tax	NOUN
inlawrev-2486	156	46	is	be	AUX
inlawrev-2486	156	47	a	a	DET
inlawrev-2486	156	48	tax	tax	NOUN
inlawrev-2486	156	49	on	on	ADP
inlawrev-2486	156	50	transactions	transaction	NOUN
inlawrev-2486	156	51	.	.	PUNCT
inlawrev-2486	157	1	consequently	consequently	ADV
inlawrev-2486	157	2	,	,	PUNCT
inlawrev-2486	157	3	the	the	DET
inlawrev-2486	157	4	revenue	revenue	NOUN
inlawrev-2486	157	5	department	department	PROPN
inlawrev-2486	157	6	and	and	CCONJ
inlawrev-2486	157	7	the	the	DET
inlawrev-2486	157	8	courts	court	NOUN
inlawrev-2486	157	9	must	must	AUX
inlawrev-2486	157	10	look	look	VERB
inlawrev-2486	157	11	to	to	ADP
inlawrev-2486	157	12	the	the	DET
inlawrev-2486	157	13	taxpayer	taxpayer	NOUN
inlawrev-2486	157	14	's	's	PART
inlawrev-2486	157	15	activities	activity	NOUN
inlawrev-2486	157	16	in	in	ADP
inlawrev-2486	157	17	indiana	indiana	PROPN
inlawrev-2486	157	18	which	which	PRON
inlawrev-2486	157	19	are	be	AUX
inlawrev-2486	157	20	,	,	PUNCT
inlawrev-2486	157	21	in	in	ADP
inlawrev-2486	157	22	fact	fact	NOUN
inlawrev-2486	157	23	,	,	PUNCT
inlawrev-2486	157	24	directly	directly	ADV
inlawrev-2486	157	25	related	relate	VERB
inlawrev-2486	157	26	to	to	ADP
inlawrev-2486	157	27	the	the	DET
inlawrev-2486	157	28	particular	particular	ADJ
inlawrev-2486	157	29	transactions	transaction	NOUN
inlawrev-2486	157	30	the	the	DET
inlawrev-2486	157	31	state	state	NOUN
inlawrev-2486	157	32	seeks	seek	VERB
inlawrev-2486	157	33	to	to	PART
inlawrev-2486	157	34	tax	tax	VERB
inlawrev-2486	157	35	.	.	PUNCT
inlawrev-2486	158	1	only	only	ADV
inlawrev-2486	158	2	by	by	ADP
inlawrev-2486	158	3	doing	do	VERB
inlawrev-2486	158	4	this	this	PRON
inlawrev-2486	158	5	can	can	AUX
inlawrev-2486	158	6	it	it	PRON
inlawrev-2486	158	7	be	be	AUX
inlawrev-2486	158	8	determined	determine	VERB
inlawrev-2486	158	9	whether	whether	SCONJ
inlawrev-2486	158	10	those	those	DET
inlawrev-2486	158	11	transactions	transaction	NOUN
inlawrev-2486	158	12	are	be	AUX
inlawrev-2486	158	13	actually	actually	ADV
inlawrev-2486	158	14	within	within	ADP
inlawrev-2486	158	15	the	the	DET
inlawrev-2486	158	16	purview	purview	NOUN
inlawrev-2486	158	17	of	of	ADP
inlawrev-2486	158	18	the	the	DET
inlawrev-2486	158	19	taxing	tax	VERB
inlawrev-2486	158	20	statute	statute	NOUN
inlawrev-2486	158	21	.	.	PUNCT
inlawrev-2486	159	1	as	as	SCONJ
inlawrev-2486	159	2	the	the	DET
inlawrev-2486	159	3	indiana	indiana	PROPN
inlawrev-2486	159	4	supreme	supreme	PROPN
inlawrev-2486	159	5	court	court	PROPN
inlawrev-2486	159	6	recognized	recognize	VERB
inlawrev-2486	159	7	in	in	ADP
inlawrev-2486	159	8	the	the	DET
inlawrev-2486	159	9	international	international	ADJ
inlawrev-2486	159	10	harvester	harvester	NOUN
inlawrev-2486	159	11	decision	decision	NOUN
inlawrev-2486	159	12	,	,	PUNCT
inlawrev-2486	159	13	^^220	^^220	SYM
inlawrev-2486	159	14	ind	ind	NOUN
inlawrev-2486	159	15	.	.	PUNCT
inlawrev-2486	160	1	340	340	NUM
inlawrev-2486	160	2	,	,	PUNCT
inlawrev-2486	160	3	42	42	NUM
inlawrev-2486	160	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	160	5	34	34	NUM
inlawrev-2486	160	6	(	(	PUNCT
inlawrev-2486	160	7	1942	1942	NUM
inlawrev-2486	160	8	)	)	PUNCT
inlawrev-2486	160	9	,	,	PUNCT
inlawrev-2486	160	10	aff'd	aff'd	NOUN
inlawrev-2486	160	11	per	per	ADP
inlawrev-2486	160	12	curiam	curiam	NOUN
inlawrev-2486	160	13	,	,	PUNCT
inlawrev-2486	160	14	318	318	NUM
inlawrev-2486	160	15	u.s	u.s	PROPN
inlawrev-2486	160	16	.	.	PROPN
inlawrev-2486	160	17	740	740	NUM
inlawrev-2486	160	18	(	(	PUNCT
inlawrev-2486	160	19	1943	1943	NUM
inlawrev-2486	160	20	)	)	PUNCT
inlawrev-2486	160	21	.	.	PUNCT
inlawrev-2486	161	1	^^221	^^221	ADJ
inlawrev-2486	161	2	ind	ind	NOUN
inlawrev-2486	161	3	.	.	PUNCT
inlawrev-2486	162	1	416	416	NUM
inlawrev-2486	162	2	,	,	PUNCT
inlawrev-2486	162	3	47	47	NUM
inlawrev-2486	162	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	162	5	150	150	NUM
inlawrev-2486	162	6	(	(	PUNCT
inlawrev-2486	162	7	1943	1943	NUM
inlawrev-2486	162	8	)	)	PUNCT
inlawrev-2486	162	9	,	,	PUNCT
inlawrev-2486	162	10	aff'd	aff'd	VERB
inlawrev-2486	162	11	on	on	ADP
inlawrev-2486	162	12	other	other	ADJ
inlawrev-2486	162	13	grounds	ground	NOUN
inlawrev-2486	162	14	,	,	PUNCT
inlawrev-2486	162	15	322	322	NUM
inlawrev-2486	162	16	u.s	u.s	PROPN
inlawrev-2486	162	17	.	.	PROPN
inlawrev-2486	162	18	340	340	NUM
inlawrev-2486	162	19	(	(	PUNCT
inlawrev-2486	162	20	1944	1944	NUM
inlawrev-2486	162	21	)	)	PUNCT
inlawrev-2486	162	22	.	.	PUNCT
inlawrev-2486	162	23	^«lnd	^«lnd	NUM
inlawrev-2486	162	24	.	.	PUNCT
inlawrev-2486	163	1	code	code	PROPN
inlawrev-2486	163	2	§	§	PROPN
inlawrev-2486	163	3	6	6	NUM
inlawrev-2486	163	4	-	-	SYM
inlawrev-2486	163	5	2	2	NUM
inlawrev-2486	163	6	-	-	PUNCT
inlawrev-2486	163	7	1	1	NUM
inlawrev-2486	163	8	-	-	SYM
inlawrev-2486	163	9	2	2	NUM
inlawrev-2486	163	10	(	(	PUNCT
inlawrev-2486	163	11	1976	1976	NUM
inlawrev-2486	163	12	)	)	PUNCT
inlawrev-2486	163	13	.	.	PUNCT
inlawrev-2486	164	1	^'412	^'412	DET
inlawrev-2486	164	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	164	3	at	at	ADP
inlawrev-2486	164	4	1249	1249	NUM
inlawrev-2486	164	5	(	(	PUNCT
inlawrev-2486	164	6	quoting	quote	VERB
inlawrev-2486	164	7	221	221	NUM
inlawrev-2486	164	8	ind	ind	NOUN
inlawrev-2486	164	9	.	.	PUNCT
inlawrev-2486	165	1	at	at	ADP
inlawrev-2486	165	2	422	422	NUM
inlawrev-2486	165	3	,	,	PUNCT
inlawrev-2486	165	4	47	47	NUM
inlawrev-2486	165	5	n.e.2d	n.e.2d	NOUN
inlawrev-2486	165	6	at	at	ADP
inlawrev-2486	165	7	152	152	NUM
inlawrev-2486	165	8	)	)	PUNCT
inlawrev-2486	165	9	.	.	PUNCT
inlawrev-2486	165	10	^«lnd	^«lnd	NUM
inlawrev-2486	165	11	.	.	PUNCT
inlawrev-2486	166	1	code	code	PROPN
inlawrev-2486	166	2	§	§	PROPN
inlawrev-2486	166	3	6	6	NUM
inlawrev-2486	166	4	-	-	SYM
inlawrev-2486	166	5	2	2	NUM
inlawrev-2486	166	6	-	-	PUNCT
inlawrev-2486	166	7	1	1	NUM
inlawrev-2486	166	8	-	-	SYM
inlawrev-2486	166	9	2	2	NUM
inlawrev-2486	166	10	(	(	PUNCT
inlawrev-2486	166	11	1976	1976	NUM
inlawrev-2486	166	12	)	)	PUNCT
inlawrev-2486	166	13	.	.	PUNCT
inlawrev-2486	167	1	^'253	^'253	PUNCT
inlawrev-2486	168	1	ind	ind	NOUN
inlawrev-2486	168	2	.	.	PUNCT
inlawrev-2486	169	1	102	102	NUM
inlawrev-2486	169	2	,	,	PUNCT
inlawrev-2486	169	3	251	251	NUM
inlawrev-2486	169	4	n.e.2d	n.e.2d	NUM
inlawrev-2486	169	5	818	818	NUM
inlawrev-2486	169	6	(	(	PUNCT
inlawrev-2486	169	7	1969	1969	NUM
inlawrev-2486	169	8	)	)	PUNCT
inlawrev-2486	169	9	.	.	PUNCT
inlawrev-2486	170	1	*	*	PUNCT
inlawrev-2486	170	2	"	"	PUNCT
inlawrev-2486	170	3	255	255	NUM
inlawrev-2486	170	4	ind	ind	NOUN
inlawrev-2486	170	5	.	.	PUNCT
inlawrev-2486	171	1	514	514	NUM
inlawrev-2486	171	2	,	,	PUNCT
inlawrev-2486	171	3	265	265	NUM
inlawrev-2486	171	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	171	5	704	704	NUM
inlawrev-2486	171	6	(	(	PUNCT
inlawrev-2486	171	7	1971	1971	NUM
inlawrev-2486	171	8	)	)	PUNCT
inlawrev-2486	171	9	,	,	PUNCT
inlawrev-2486	171	10	dismissed	dismiss	VERB
inlawrev-2486	171	11	for	for	ADP
inlawrev-2486	171	12	want	want	NOUN
inlawrev-2486	171	13	of	of	ADP
inlawrev-2486	171	14	federal	federal	ADJ
inlawrev-2486	171	15	question	question	NOUN
inlawrev-2486	171	16	,	,	PUNCT
inlawrev-2486	171	17	403	403	NUM
inlawrev-2486	171	18	u.s	u.s	PROPN
inlawrev-2486	171	19	.	.	PROPN
inlawrev-2486	171	20	901	901	NUM
inlawrev-2486	171	21	(	(	PUNCT
inlawrev-2486	171	22	1971	1971	NUM
inlawrev-2486	171	23	)	)	PUNCT
inlawrev-2486	171	24	.	.	PUNCT
inlawrev-2486	172	1	1982	1982	NUM
inlawrev-2486	172	2	]	]	PUNCT
inlawrev-2486	172	3	taxation	taxation	NOUN
inlawrev-2486	172	4	417	417	NUM
inlawrev-2486	172	5	the	the	DET
inlawrev-2486	172	6	issue	issue	NOUN
inlawrev-2486	172	7	is	be	AUX
inlawrev-2486	172	8	often	often	ADV
inlawrev-2486	172	9	not	not	PART
inlawrev-2486	172	10	a	a	DET
inlawrev-2486	172	11	constitutional	constitutional	ADJ
inlawrev-2486	172	12	question	question	NOUN
inlawrev-2486	172	13	of	of	ADP
inlawrev-2486	172	14	due	due	ADJ
inlawrev-2486	172	15	process	process	NOUN
inlawrev-2486	172	16	or	or	CCONJ
inlawrev-2486	172	17	of	of	ADP
inlawrev-2486	172	18	the	the	DET
inlawrev-2486	172	19	commerce	commerce	NOUN
inlawrev-2486	172	20	clause	clause	NOUN
inlawrev-2486	172	21	,	,	PUNCT
inlawrev-2486	172	22	but	but	CCONJ
inlawrev-2486	172	23	rather	rather	ADV
inlawrev-2486	172	24	whether	whether	SCONJ
inlawrev-2486	172	25	the	the	DET
inlawrev-2486	172	26	statute	statute	NOUN
inlawrev-2486	172	27	itself	itself	PRON
inlawrev-2486	172	28	imposes	impose	VERB
inlawrev-2486	172	29	a	a	DET
inlawrev-2486	172	30	tax	tax	NOUN
inlawrev-2486	172	31	liability	liability	NOUN
inlawrev-2486	172	32	.	.	PUNCT
inlawrev-2486	173	1	consistent	consistent	ADJ
inlawrev-2486	173	2	with	with	ADP
inlawrev-2486	173	3	its	its	PRON
inlawrev-2486	173	4	holding	holding	NOUN
inlawrev-2486	173	5	on	on	ADP
inlawrev-2486	173	6	the	the	DET
inlawrev-2486	173	7	first	first	ADJ
inlawrev-2486	173	8	issue	issue	NOUN
inlawrev-2486	173	9	,	,	PUNCT
inlawrev-2486	173	10	the	the	DET
inlawrev-2486	173	11	court	court	NOUN
inlawrev-2486	173	12	in	in	ADP
inlawrev-2486	173	13	penney	penney	PROPN
inlawrev-2486	173	14	held	hold	VERB
inlawrev-2486	173	15	that	that	SCONJ
inlawrev-2486	173	16	penney	penney	NOUN
inlawrev-2486	173	17	's	's	PART
inlawrev-2486	173	18	income	income	NOUN
inlawrev-2486	173	19	from	from	ADP
inlawrev-2486	173	20	revolving	revolve	VERB
inlawrev-2486	173	21	credit	credit	NOUN
inlawrev-2486	173	22	accounts	account	NOUN
inlawrev-2486	173	23	administered	administer	VERB
inlawrev-2486	173	24	and	and	CCONJ
inlawrev-2486	173	25	maintained	maintain	VERB
inlawrev-2486	173	26	at	at	ADP
inlawrev-2486	173	27	an	an	DET
inlawrev-2486	173	28	out	out	ADV
inlawrev-2486	173	29	-	-	PUNCT
inlawrev-2486	173	30	of	of	ADP
inlawrev-2486	173	31	-	-	PUNCT
inlawrev-2486	173	32	state	state	NOUN
inlawrev-2486	173	33	regional	regional	ADJ
inlawrev-2486	173	34	credit	credit	NOUN
inlawrev-2486	173	35	office	office	NOUN
inlawrev-2486	173	36	was	be	AUX
inlawrev-2486	173	37	not	not	PART
inlawrev-2486	173	38	subject	subject	ADJ
inlawrev-2486	173	39	to	to	ADP
inlawrev-2486	173	40	the	the	DET
inlawrev-2486	173	41	gross	gross	ADJ
inlawrev-2486	173	42	income	income	NOUN
inlawrev-2486	173	43	tax	tax	NOUN
inlawrev-2486	173	44	.	.	PUNCT
inlawrev-2486	174	1	the	the	DET
inlawrev-2486	174	2	court	court	NOUN
inlawrev-2486	174	3	said	say	VERB
inlawrev-2486	174	4	:	:	PUNCT
inlawrev-2486	174	5	'	'	PUNCT
inlawrev-2486	174	6	the	the	DET
inlawrev-2486	174	7	dispositive	dispositive	ADJ
inlawrev-2486	174	8	issue	issue	NOUN
inlawrev-2486	174	9	becomes	become	VERB
inlawrev-2486	174	10	whether	whether	SCONJ
inlawrev-2486	174	11	penney	penney	PROPN
inlawrev-2486	174	12	's	's	PART
inlawrev-2486	174	13	service	service	NOUN
inlawrev-2486	174	14	charge	charge	NOUN
inlawrev-2486	174	15	income	income	NOUN
inlawrev-2486	174	16	,	,	PUNCT
inlawrev-2486	174	17	which	which	PRON
inlawrev-2486	174	18	was	be	AUX
inlawrev-2486	174	19	income	income	NOUN
inlawrev-2486	174	20	earned	earn	VERB
inlawrev-2486	174	21	on	on	ADP
inlawrev-2486	174	22	intangibles	intangible	NOUN
inlawrev-2486	174	23	,	,	PUNCT
inlawrev-2486	174	24	was	be	AUX
inlawrev-2486	174	25	derived	derive	VERB
inlawrev-2486	174	26	from	from	ADP
inlawrev-2486	174	27	activities	activity	NOUN
inlawrev-2486	174	28	,	,	PUNCT
inlawrev-2486	174	29	business	business	NOUN
inlawrev-2486	174	30	,	,	PUNCT
inlawrev-2486	174	31	or	or	CCONJ
inlawrev-2486	174	32	sources	source	NOUN
inlawrev-2486	174	33	within	within	ADP
inlawrev-2486	174	34	the	the	DET
inlawrev-2486	174	35	state	state	NOUN
inlawrev-2486	174	36	.	.	PUNCT
inlawrev-2486	175	1	"^^	"^^	VERB
inlawrev-2486	175	2	citing	cite	VERB
inlawrev-2486	175	3	its	its	PRON
inlawrev-2486	175	4	earlier	early	ADJ
inlawrev-2486	175	5	decision	decision	NOUN
inlawrev-2486	175	6	in	in	ADP
inlawrev-2486	175	7	indiana	indiana	PROPN
inlawrev-2486	175	8	department	department	PROPN
inlawrev-2486	175	9	of	of	ADP
inlawrev-2486	175	10	state	state	PROPN
inlawrev-2486	175	11	revenue	revenue	NOUN
inlawrev-2486	175	12	v.	v.	ADP
inlawrev-2486	175	13	convenient	convenient	ADJ
inlawrev-2486	175	14	industries	industry	NOUN
inlawrev-2486	175	15	of	of	ADP
inlawrev-2486	175	16	america	america	PROPN
inlawrev-2486	175	17	,	,	PUNCT
inlawrev-2486	175	18	inc	inc	PROPN
inlawrev-2486	175	19	.	.	PROPN
inlawrev-2486	175	20	,^^	,^^	PUNCT
inlawrev-2486	176	1	the	the	DET
inlawrev-2486	176	2	court	court	NOUN
inlawrev-2486	176	3	concluded	conclude	VERB
inlawrev-2486	176	4	that	that	SCONJ
inlawrev-2486	176	5	j.c	j.c	PROPN
inlawrev-2486	176	6	.	.	PROPN
inlawrev-2486	176	7	penney	penney	PROPN
inlawrev-2486	176	8	's	's	PART
inlawrev-2486	176	9	activities	activity	NOUN
inlawrev-2486	176	10	in	in	ADP
inlawrev-2486	176	11	indiana	indiana	PROPN
inlawrev-2486	176	12	with	with	ADP
inlawrev-2486	176	13	respect	respect	NOUN
inlawrev-2486	176	14	to	to	ADP
inlawrev-2486	176	15	the	the	DET
inlawrev-2486	176	16	revolving	revolve	VERB
inlawrev-2486	176	17	credit	credit	NOUN
inlawrev-2486	176	18	accounts	account	NOUN
inlawrev-2486	176	19	were	be	AUX
inlawrev-2486	176	20	"	"	PUNCT
inlawrev-2486	176	21	remote	remote	ADJ
inlawrev-2486	176	22	and	and	CCONJ
inlawrev-2486	176	23	minimal	minimal	ADJ
inlawrev-2486	176	24	"	"	PUNCT
inlawrev-2486	176	25	and	and	CCONJ
inlawrev-2486	176	26	that	that	SCONJ
inlawrev-2486	176	27	accordingly	accordingly	ADV
inlawrev-2486	176	28	"	"	PUNCT
inlawrev-2486	176	29	penney	penney	PROPN
inlawrev-2486	176	30	's	's	PART
inlawrev-2486	176	31	activities	activity	NOUN
inlawrev-2486	176	32	[	[	X
inlawrev-2486	176	33	were	be	AUX
inlawrev-2486	176	34	]	]	PUNCT
inlawrev-2486	176	35	not	not	PART
inlawrev-2486	176	36	taxable	taxable	ADJ
inlawrev-2486	176	37	given	give	VERB
inlawrev-2486	176	38	the	the	DET
inlawrev-2486	176	39	wording	wording	NOUN
inlawrev-2486	176	40	of	of	ADP
inlawrev-2486	176	41	[	[	X
inlawrev-2486	176	42	the	the	DET
inlawrev-2486	176	43	indiana	indiana	PROPN
inlawrev-2486	176	44	]	]	PUNCT
inlawrev-2486	176	45	statute	statute	PROPN
inlawrev-2486	176	46	.	.	PUNCT
inlawrev-2486	176	47	.	.	PUNCT
inlawrev-2486	176	48	.	.	PUNCT
inlawrev-2486	177	1	."^^	."^^	PUNCT
inlawrev-2486	178	1	in	in	ADP
inlawrev-2486	178	2	so	so	ADV
inlawrev-2486	178	3	holding	holding	NOUN
inlawrev-2486	178	4	,	,	PUNCT
inlawrev-2486	178	5	the	the	DET
inlawrev-2486	178	6	court	court	NOUN
inlawrev-2486	178	7	emphasized	emphasize	VERB
inlawrev-2486	178	8	that	that	SCONJ
inlawrev-2486	178	9	its	its	PRON
inlawrev-2486	178	10	decision	decision	NOUN
inlawrev-2486	178	11	was	be	AUX
inlawrev-2486	178	12	based	base	VERB
inlawrev-2486	178	13	on	on	ADP
inlawrev-2486	178	14	the	the	DET
inlawrev-2486	178	15	wording	wording	NOUN
inlawrev-2486	178	16	of	of	ADP
inlawrev-2486	178	17	the	the	DET
inlawrev-2486	178	18	indiana	indiana	PROPN
inlawrev-2486	178	19	statute	statute	PROPN
inlawrev-2486	178	20	and	and	CCONJ
inlawrev-2486	178	21	that	that	SCONJ
inlawrev-2486	178	22	therefore	therefore	ADV
inlawrev-2486	178	23	it	it	PRON
inlawrev-2486	178	24	was	be	AUX
inlawrev-2486	178	25	not	not	PART
inlawrev-2486	178	26	necessary	necessary	ADJ
inlawrev-2486	178	27	for	for	SCONJ
inlawrev-2486	178	28	the	the	DET
inlawrev-2486	178	29	court	court	NOUN
inlawrev-2486	178	30	to	to	PART
inlawrev-2486	178	31	reach	reach	VERB
inlawrev-2486	178	32	the	the	DET
inlawrev-2486	178	33	issue	issue	NOUN
inlawrev-2486	178	34	of	of	ADP
inlawrev-2486	178	35	whether	whether	SCONJ
inlawrev-2486	178	36	the	the	DET
inlawrev-2486	178	37	imposition	imposition	NOUN
inlawrev-2486	178	38	of	of	ADP
inlawrev-2486	178	39	the	the	DET
inlawrev-2486	178	40	tax	tax	NOUN
inlawrev-2486	178	41	would	would	AUX
inlawrev-2486	178	42	be	be	AUX
inlawrev-2486	178	43	unconstitutional	unconstitutional	ADJ
inlawrev-2486	178	44	.	.	PUNCT
inlawrev-2486	179	1	three	three	NUM
inlawrev-2486	179	2	other	other	ADJ
inlawrev-2486	179	3	recent	recent	ADJ
inlawrev-2486	179	4	decisions	decision	NOUN
inlawrev-2486	179	5	in	in	ADP
inlawrev-2486	179	6	the	the	DET
inlawrev-2486	179	7	area	area	NOUN
inlawrev-2486	179	8	of	of	ADP
inlawrev-2486	179	9	gross	gross	ADJ
inlawrev-2486	179	10	income	income	NOUN
inlawrev-2486	179	11	tax	tax	NOUN
inlawrev-2486	179	12	are	be	AUX
inlawrev-2486	179	13	worthy	worthy	ADJ
inlawrev-2486	179	14	of	of	ADP
inlawrev-2486	179	15	mention	mention	NOUN
inlawrev-2486	179	16	.	.	PUNCT
inlawrev-2486	180	1	in	in	ADP
inlawrev-2486	180	2	indiana	indiana	PROPN
inlawrev-2486	180	3	department	department	PROPN
inlawrev-2486	180	4	of	of	ADP
inlawrev-2486	180	5	state	state	PROPN
inlawrev-2486	180	6	revenue	revenue	NOUN
inlawrev-2486	180	7	v.	v.	ADP
inlawrev-2486	180	8	marsh	marsh	PROPN
inlawrev-2486	180	9	supermarkets	supermarket	NOUN
inlawrev-2486	180	10	,	,	PUNCT
inlawrev-2486	180	11	inc	inc	PROPN
inlawrev-2486	180	12	.	.	PROPN
inlawrev-2486	180	13	,^	,^	PROPN
inlawrev-2486	180	14	*	*	PUNCT
inlawrev-2486	180	15	the	the	DET
inlawrev-2486	180	16	court	court	NOUN
inlawrev-2486	180	17	of	of	ADP
inlawrev-2486	180	18	appeals	appeal	NOUN
inlawrev-2486	180	19	held	hold	VERB
inlawrev-2486	180	20	that	that	SCONJ
inlawrev-2486	180	21	cash	cash	NOUN
inlawrev-2486	180	22	discounts	discount	NOUN
inlawrev-2486	180	23	extended	extend	VERB
inlawrev-2486	180	24	by	by	ADP
inlawrev-2486	180	25	marsh	marsh	PROPN
inlawrev-2486	180	26	to	to	ADP
inlawrev-2486	180	27	its	its	PRON
inlawrev-2486	180	28	retail	retail	ADJ
inlawrev-2486	180	29	customers	customer	NOUN
inlawrev-2486	180	30	through	through	ADP
inlawrev-2486	180	31	the	the	DET
inlawrev-2486	180	32	use	use	NOUN
inlawrev-2486	180	33	of	of	ADP
inlawrev-2486	180	34	discount	discount	NOUN
inlawrev-2486	180	35	coupons	coupon	NOUN
inlawrev-2486	180	36	in	in	ADP
inlawrev-2486	180	37	newspapers	newspaper	NOUN
inlawrev-2486	180	38	were	be	AUX
inlawrev-2486	180	39	not	not	PART
inlawrev-2486	180	40	subject	subject	ADJ
inlawrev-2486	180	41	to	to	ADP
inlawrev-2486	180	42	the	the	DET
inlawrev-2486	180	43	indiana	indiana	PROPN
inlawrev-2486	180	44	sales	sale	NOUN
inlawrev-2486	180	45	tax	tax	NOUN
inlawrev-2486	180	46	.	.	PUNCT
inlawrev-2486	181	1	the	the	DET
inlawrev-2486	181	2	court	court	NOUN
inlawrev-2486	181	3	also	also	ADV
inlawrev-2486	181	4	held	hold	VERB
inlawrev-2486	181	5	that	that	SCONJ
inlawrev-2486	181	6	marsh	marsh	PROPN
inlawrev-2486	181	7	was	be	AUX
inlawrev-2486	181	8	not	not	PART
inlawrev-2486	181	9	liable	liable	ADJ
inlawrev-2486	181	10	for	for	ADP
inlawrev-2486	181	11	indiana	indiana	PROPN
inlawrev-2486	181	12	gross	gross	ADJ
inlawrev-2486	181	13	income	income	NOUN
inlawrev-2486	181	14	tax	tax	NOUN
inlawrev-2486	181	15	on	on	ADP
inlawrev-2486	181	16	cash	cash	NOUN
inlawrev-2486	181	17	discounts	discount	NOUN
inlawrev-2486	181	18	received	receive	VERB
inlawrev-2486	181	19	by	by	ADP
inlawrev-2486	181	20	it	it	PRON
inlawrev-2486	181	21	from	from	ADP
inlawrev-2486	181	22	its	its	PRON
inlawrev-2486	181	23	vendor	vendor	NOUN
inlawrev-2486	181	24	suppliers	supplier	NOUN
inlawrev-2486	181	25	in	in	ADP
inlawrev-2486	181	26	connection	connection	NOUN
inlawrev-2486	181	27	with	with	ADP
inlawrev-2486	181	28	the	the	DET
inlawrev-2486	181	29	issuance	issuance	NOUN
inlawrev-2486	181	30	of	of	ADP
inlawrev-2486	181	31	the	the	DET
inlawrev-2486	181	32	customer	customer	NOUN
inlawrev-2486	181	33	discount	discount	NOUN
inlawrev-2486	181	34	coupons	coupon	NOUN
inlawrev-2486	181	35	.	.	PUNCT
inlawrev-2486	182	1	likewise	likewise	ADV
inlawrev-2486	182	2	,	,	PUNCT
inlawrev-2486	182	3	the	the	DET
inlawrev-2486	182	4	court	court	NOUN
inlawrev-2486	182	5	also	also	ADV
inlawrev-2486	182	6	held	hold	VERB
inlawrev-2486	182	7	that	that	SCONJ
inlawrev-2486	182	8	marsh	marsh	PROPN
inlawrev-2486	182	9	was	be	AUX
inlawrev-2486	182	10	not	not	PART
inlawrev-2486	182	11	subject	subject	ADJ
inlawrev-2486	182	12	to	to	ADP
inlawrev-2486	182	13	gross	gross	ADJ
inlawrev-2486	182	14	income	income	NOUN
inlawrev-2486	182	15	tax	tax	NOUN
inlawrev-2486	182	16	on	on	ADP
inlawrev-2486	182	17	reimbursements	reimbursement	NOUN
inlawrev-2486	182	18	received	receive	VERB
inlawrev-2486	182	19	by	by	ADP
inlawrev-2486	182	20	it	it	PRON
inlawrev-2486	182	21	pursuant	pursuant	ADJ
inlawrev-2486	182	22	to	to	ADP
inlawrev-2486	182	23	written	write	VERB
inlawrev-2486	182	24	agency	agency	NOUN
inlawrev-2486	182	25	agreements	agreement	NOUN
inlawrev-2486	182	26	under	under	ADP
inlawrev-2486	182	27	which	which	PRON
inlawrev-2486	182	28	two	two	NUM
inlawrev-2486	182	29	wholly	wholly	ADV
inlawrev-2486	182	30	-	-	PUNCT
inlawrev-2486	182	31	owned	own	VERB
inlawrev-2486	182	32	subsidiary	subsidiary	NOUN
inlawrev-2486	182	33	corporations	corporation	NOUN
inlawrev-2486	182	34	had	have	AUX
inlawrev-2486	182	35	agreed	agree	VERB
inlawrev-2486	182	36	to	to	PART
inlawrev-2486	182	37	reimburse	reimburse	VERB
inlawrev-2486	182	38	marsh	marsh	NOUN
inlawrev-2486	182	39	for	for	ADP
inlawrev-2486	182	40	various	various	ADJ
inlawrev-2486	182	41	administrative	administrative	ADJ
inlawrev-2486	182	42	costs	cost	NOUN
inlawrev-2486	182	43	marsh	marsh	PROPN
inlawrev-2486	182	44	incurred	incur	VERB
inlawrev-2486	182	45	as	as	ADP
inlawrev-2486	182	46	agent	agent	NOUN
inlawrev-2486	182	47	for	for	ADP
inlawrev-2486	182	48	and	and	CCONJ
inlawrev-2486	182	49	on	on	ADP
inlawrev-2486	182	50	behalf	behalf	NOUN
inlawrev-2486	182	51	of	of	ADP
inlawrev-2486	182	52	such	such	ADJ
inlawrev-2486	182	53	subsidiaries	subsidiary	NOUN
inlawrev-2486	182	54	.	.	PUNCT
inlawrev-2486	183	1	in	in	ADP
inlawrev-2486	183	2	sustaining	sustain	VERB
inlawrev-2486	183	3	the	the	DET
inlawrev-2486	183	4	trial	trial	NOUN
inlawrev-2486	183	5	court	court	NOUN
inlawrev-2486	183	6	's	's	PART
inlawrev-2486	183	7	judgment	judgment	NOUN
inlawrev-2486	183	8	for	for	ADP
inlawrev-2486	183	9	marsh	marsh	PROPN
inlawrev-2486	183	10	,	,	PUNCT
inlawrev-2486	183	11	the	the	DET
inlawrev-2486	183	12	court	court	NOUN
inlawrev-2486	183	13	observed	observe	VERB
inlawrev-2486	183	14	that	that	SCONJ
inlawrev-2486	183	15	"	"	PUNCT
inlawrev-2486	183	16	[	[	X
inlawrev-2486	183	17	e]ssentially	e]ssentially	ADV
inlawrev-2486	183	18	the	the	DET
inlawrev-2486	183	19	department	department	NOUN
inlawrev-2486	183	20	's	's	PART
inlawrev-2486	183	21	quarrel	quarrel	NOUN
inlawrev-2486	183	22	with	with	ADP
inlawrev-2486	183	23	the	the	DET
inlawrev-2486	183	24	trial	trial	NOUN
inlawrev-2486	183	25	court	court	NOUN
inlawrev-2486	183	26	's	's	PART
inlawrev-2486	183	27	judgment	judgment	NOUN
inlawrev-2486	183	28	is	be	AUX
inlawrev-2486	183	29	that	that	SCONJ
inlawrev-2486	183	30	the	the	DET
inlawrev-2486	183	31	department	department	NOUN
inlawrev-2486	183	32	disagrees	disagree	VERB
inlawrev-2486	183	33	with	with	ADP
inlawrev-2486	183	34	that	that	DET
inlawrev-2486	183	35	judgment	judgment	NOUN
inlawrev-2486	183	36	without	without	ADP
inlawrev-2486	183	37	recognizing	recognize	VERB
inlawrev-2486	183	38	that	that	SCONJ
inlawrev-2486	183	39	there	there	PRON
inlawrev-2486	183	40	is	be	VERB
inlawrev-2486	183	41	substantial	substantial	ADJ
inlawrev-2486	183	42	evidence	evidence	NOUN
inlawrev-2486	183	43	to	to	PART
inlawrev-2486	183	44	support	support	VERB
inlawrev-2486	183	45	it	it	PRON
inlawrev-2486	183	46	.	.	PUNCT
inlawrev-2486	184	1	"*^	"*^	PUNCT
inlawrev-2486	184	2	in	in	ADP
inlawrev-2486	184	3	rejecting	reject	VERB
inlawrev-2486	184	4	this	this	DET
inlawrev-2486	184	5	"	"	PUNCT
inlawrev-2486	184	6	quarrel	quarrel	NOUN
inlawrev-2486	184	7	,	,	PUNCT
inlawrev-2486	184	8	"	"	PUNCT
inlawrev-2486	184	9	the	the	DET
inlawrev-2486	184	10	court	court	NOUN
inlawrev-2486	184	11	once	once	ADV
inlawrev-2486	184	12	again	again	ADV
inlawrev-2486	184	13	acknowledged	acknowledge	VERB
inlawrev-2486	184	14	that	that	SCONJ
inlawrev-2486	184	15	a	a	DET
inlawrev-2486	184	16	reviewing	reviewing	NOUN
inlawrev-2486	184	17	court	court	NOUN
inlawrev-2486	184	18	shall	shall	AUX
inlawrev-2486	184	19	not	not	PART
inlawrev-2486	184	20	set	set	VERB
inlawrev-2486	184	21	aside	aside	ADP
inlawrev-2486	184	22	the	the	DET
inlawrev-2486	184	23	findings	finding	NOUN
inlawrev-2486	184	24	"	"	PUNCT
inlawrev-2486	184	25	412	412	NUM
inlawrev-2486	184	26	n.e.2d	n.e.2d	NOUN
inlawrev-2486	184	27	at	at	ADP
inlawrev-2486	184	28	1251	1251	NUM
inlawrev-2486	184	29	.	.	PUNCT
inlawrev-2486	185	1	«	«	PUNCT
inlawrev-2486	185	2	157	157	NUM
inlawrev-2486	185	3	ind	ind	NOUN
inlawrev-2486	185	4	.	.	PUNCT
inlawrev-2486	186	1	app	app	PROPN
inlawrev-2486	186	2	.	.	PROPN
inlawrev-2486	186	3	179	179	NUM
inlawrev-2486	186	4	,	,	PUNCT
inlawrev-2486	186	5	299	299	NUM
inlawrev-2486	186	6	n.e.2d	n.e.2d	NOUN
inlawrev-2486	186	7	641	641	NUM
inlawrev-2486	186	8	(	(	PUNCT
inlawrev-2486	186	9	1973	1973	NUM
inlawrev-2486	186	10	)	)	PUNCT
inlawrev-2486	186	11	.	.	PUNCT
inlawrev-2486	187	1	*	*	PUNCT
inlawrev-2486	187	2	^412	^412	VERB
inlawrev-2486	187	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	187	4	at	at	ADP
inlawrev-2486	187	5	1252	1252	NUM
inlawrev-2486	187	6	(	(	PUNCT
inlawrev-2486	187	7	emphasis	emphasis	NOUN
inlawrev-2486	187	8	added	add	VERB
inlawrev-2486	187	9	)	)	PUNCT
inlawrev-2486	187	10	.	.	PUNCT
inlawrev-2486	188	1	*	*	PUNCT
inlawrev-2486	188	2	*	*	PUNCT
inlawrev-2486	188	3	412	412	NUM
inlawrev-2486	188	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	188	5	261	261	NUM
inlawrev-2486	188	6	(	(	PUNCT
inlawrev-2486	188	7	ind	ind	NOUN
inlawrev-2486	188	8	.	.	PUNCT
inlawrev-2486	189	1	ct	ct	PROPN
inlawrev-2486	189	2	.	.	PUNCT
inlawrev-2486	190	1	app	app	PROPN
inlawrev-2486	190	2	.	.	PROPN
inlawrev-2486	190	3	1980	1980	NUM
inlawrev-2486	190	4	)	)	PUNCT
inlawrev-2486	190	5	.	.	PUNCT
inlawrev-2486	191	1	*	*	PUNCT
inlawrev-2486	191	2	ud	ud	X
inlawrev-2486	191	3	.	.	PUNCT
inlawrev-2486	192	1	at	at	ADP
inlawrev-2486	192	2	266	266	NUM
inlawrev-2486	192	3	.	.	PUNCT
inlawrev-2486	193	1	418	418	NUM
inlawrev-2486	193	2	indiana	indiana	PROPN
inlawrev-2486	193	3	law	law	PROPN
inlawrev-2486	193	4	review	review	NOUN
inlawrev-2486	193	5	[	[	X
inlawrev-2486	193	6	vol	vol	NOUN
inlawrev-2486	193	7	.	.	PUNCT
inlawrev-2486	193	8	15:409	15:409	NUM
inlawrev-2486	193	9	or	or	CCONJ
inlawrev-2486	193	10	judgment	judgment	NOUN
inlawrev-2486	193	11	of	of	ADP
inlawrev-2486	193	12	a	a	DET
inlawrev-2486	193	13	trial	trial	NOUN
inlawrev-2486	193	14	court	court	NOUN
inlawrev-2486	193	15	unless	unless	SCONJ
inlawrev-2486	193	16	clearly	clearly	ADV
inlawrev-2486	193	17	erroneous	erroneous	ADJ
inlawrev-2486	193	18	,	,	PUNCT
inlawrev-2486	193	19	and	and	CCONJ
inlawrev-2486	193	20	neither	neither	CCONJ
inlawrev-2486	193	21	will	will	AUX
inlawrev-2486	193	22	it	it	PRON
inlawrev-2486	193	23	reweigh	reweigh	VERB
inlawrev-2486	193	24	the	the	DET
inlawrev-2486	193	25	evidence	evidence	NOUN
inlawrev-2486	193	26	nor	nor	CCONJ
inlawrev-2486	193	27	judge	judge	VERB
inlawrev-2486	193	28	the	the	DET
inlawrev-2486	193	29	credibility	credibility	NOUN
inlawrev-2486	193	30	of	of	ADP
inlawrev-2486	193	31	the	the	DET
inlawrev-2486	193	32	witnesses	witness	NOUN
inlawrev-2486	193	33	.	.	PUNCT
inlawrev-2486	194	1	with	with	ADP
inlawrev-2486	194	2	respect	respect	NOUN
inlawrev-2486	194	3	to	to	ADP
inlawrev-2486	194	4	the	the	DET
inlawrev-2486	194	5	revenue	revenue	NOUN
inlawrev-2486	194	6	department	department	NOUN
inlawrev-2486	194	7	's	's	PART
inlawrev-2486	194	8	attack	attack	NOUN
inlawrev-2486	194	9	on	on	ADP
inlawrev-2486	194	10	the	the	DET
inlawrev-2486	194	11	agency	agency	NOUN
inlawrev-2486	194	12	agreements	agreement	NOUN
inlawrev-2486	194	13	between	between	ADP
inlawrev-2486	194	14	marsh	marsh	PROPN
inlawrev-2486	194	15	and	and	CCONJ
inlawrev-2486	194	16	its	its	PRON
inlawrev-2486	194	17	subsidiaries	subsidiary	NOUN
inlawrev-2486	194	18	,	,	PUNCT
inlawrev-2486	194	19	the	the	DET
inlawrev-2486	194	20	court	court	NOUN
inlawrev-2486	194	21	noted	note	VERB
inlawrev-2486	194	22	that	that	SCONJ
inlawrev-2486	194	23	the	the	DET
inlawrev-2486	194	24	real	real	ADJ
inlawrev-2486	194	25	issue	issue	NOUN
inlawrev-2486	194	26	was	be	AUX
inlawrev-2486	194	27	whether	whether	SCONJ
inlawrev-2486	194	28	an	an	DET
inlawrev-2486	194	29	agency	agency	NOUN
inlawrev-2486	194	30	relationship	relationship	NOUN
inlawrev-2486	194	31	could	could	AUX
inlawrev-2486	194	32	exist	exist	VERB
inlawrev-2486	194	33	in	in	ADP
inlawrev-2486	194	34	view	view	NOUN
inlawrev-2486	194	35	of	of	ADP
inlawrev-2486	194	36	the	the	DET
inlawrev-2486	194	37	fact	fact	NOUN
inlawrev-2486	194	38	that	that	SCONJ
inlawrev-2486	194	39	the	the	DET
inlawrev-2486	194	40	reimbursements	reimbursement	NOUN
inlawrev-2486	194	41	were	be	AUX
inlawrev-2486	194	42	based	base	VERB
inlawrev-2486	194	43	on	on	ADP
inlawrev-2486	194	44	percentage	percentage	NOUN
inlawrev-2486	194	45	formulas	formula	NOUN
inlawrev-2486	194	46	.	.	PUNCT
inlawrev-2486	195	1	in	in	ADP
inlawrev-2486	195	2	answer	answer	NOUN
inlawrev-2486	195	3	to	to	ADP
inlawrev-2486	195	4	the	the	DET
inlawrev-2486	195	5	department	department	NOUN
inlawrev-2486	195	6	's	's	PART
inlawrev-2486	195	7	contention	contention	NOUN
inlawrev-2486	195	8	,	,	PUNCT
inlawrev-2486	195	9	the	the	DET
inlawrev-2486	195	10	court	court	NOUN
inlawrev-2486	195	11	said	say	VERB
inlawrev-2486	195	12	:	:	PUNCT
inlawrev-2486	195	13	ice	ice	NOUN
inlawrev-2486	195	14	service	service	PROPN
inlawrev-2486	195	15	,	,	PUNCT
inlawrev-2486	195	16	inc	inc	PROPN
inlawrev-2486	195	17	.	.	PROPN
inlawrev-2486	195	18	,	,	PUNCT
inlawrev-2486	195	19	supra	supra	PROPN
inlawrev-2486	195	20	,	,	PUNCT
inlawrev-2486	195	21	is	be	AUX
inlawrev-2486	195	22	dispositive	dispositive	ADJ
inlawrev-2486	195	23	.	.	PUNCT
inlawrev-2486	196	1	our	our	PRON
inlawrev-2486	196	2	supreme	supreme	PROPN
inlawrev-2486	196	3	court	court	PROPN
inlawrev-2486	196	4	there	there	ADV
inlawrev-2486	196	5	decided	decide	VERB
inlawrev-2486	196	6	that	that	SCONJ
inlawrev-2486	196	7	use	use	NOUN
inlawrev-2486	196	8	of	of	ADP
inlawrev-2486	196	9	a	a	DET
inlawrev-2486	196	10	percentage	percentage	NOUN
inlawrev-2486	196	11	allocation	allocation	NOUN
inlawrev-2486	196	12	did	do	AUX
inlawrev-2486	196	13	not	not	PART
inlawrev-2486	196	14	necessarily	necessarily	ADV
inlawrev-2486	196	15	make	make	VERB
inlawrev-2486	196	16	such	such	ADJ
inlawrev-2486	196	17	receipts	receipt	NOUN
inlawrev-2486	196	18	taxable	taxable	ADJ
inlawrev-2486	196	19	under	under	ADP
inlawrev-2486	196	20	the	the	DET
inlawrev-2486	196	21	act	act	NOUN
inlawrev-2486	196	22	.	.	PUNCT
inlawrev-2486	197	1	ice	ice	NOUN
inlawrev-2486	197	2	service	service	NOUN
inlawrev-2486	197	3	recognized	recognize	VERB
inlawrev-2486	197	4	that	that	SCONJ
inlawrev-2486	197	5	a	a	DET
inlawrev-2486	197	6	strict	strict	ADJ
inlawrev-2486	197	7	item	item	NOUN
inlawrev-2486	197	8	by	by	ADP
inlawrev-2486	197	9	item	item	NOUN
inlawrev-2486	197	10	reimbursement	reimbursement	NOUN
inlawrev-2486	197	11	was	be	AUX
inlawrev-2486	197	12	not	not	PART
inlawrev-2486	197	13	an	an	DET
inlawrev-2486	197	14	indispensable	indispensable	ADJ
inlawrev-2486	197	15	characteristic	characteristic	NOUN
inlawrev-2486	197	16	of	of	ADP
inlawrev-2486	197	17	an	an	DET
inlawrev-2486	197	18	agency	agency	NOUN
inlawrev-2486	197	19	relationship	relationship	NOUN
inlawrev-2486	197	20	,	,	PUNCT
inlawrev-2486	197	21	but	but	CCONJ
inlawrev-2486	197	22	that	that	SCONJ
inlawrev-2486	197	23	the	the	DET
inlawrev-2486	197	24	parties	party	NOUN
inlawrev-2486	197	25	could	could	AUX
inlawrev-2486	197	26	agree	agree	VERB
inlawrev-2486	197	27	as	as	ADP
inlawrev-2486	197	28	to	to	PART
inlawrev-2486	197	29	allocated	allocate	VERB
inlawrev-2486	197	30	amounts	amount	NOUN
inlawrev-2486	197	31	,	,	PUNCT
inlawrev-2486	197	32	i.e.	i.e.	X
inlawrev-2486	197	33	,	,	PUNCT
inlawrev-2486	197	34	the	the	DET
inlawrev-2486	197	35	use	use	NOUN
inlawrev-2486	197	36	of	of	ADP
inlawrev-2486	197	37	percentage	percentage	NOUN
inlawrev-2486	197	38	factors	factor	NOUN
inlawrev-2486	197	39	.	.	PUNCT
inlawrev-2486	198	1	additionally	additionally	ADV
inlawrev-2486	198	2	,	,	PUNCT
inlawrev-2486	198	3	ice	ice	NOUN
inlawrev-2486	198	4	service	service	NOUN
inlawrev-2486	198	5	found	find	VERB
inlawrev-2486	198	6	that	that	SCONJ
inlawrev-2486	198	7	the	the	DET
inlawrev-2486	198	8	expense	expense	NOUN
inlawrev-2486	198	9	of	of	ADP
inlawrev-2486	198	10	a	a	DET
inlawrev-2486	198	11	precise	precise	ADJ
inlawrev-2486	198	12	accounting	accounting	NOUN
inlawrev-2486	198	13	system	system	NOUN
inlawrev-2486	198	14	justifies	justify	VERB
inlawrev-2486	198	15	a	a	DET
inlawrev-2486	198	16	reasonable	reasonable	ADJ
inlawrev-2486	198	17	,	,	PUNCT
inlawrev-2486	198	18	estimated	estimated	ADJ
inlawrev-2486	198	19	alternative	alternative	NOUN
inlawrev-2486	198	20	.	.	PUNCT
inlawrev-2486	199	1	*	*	PUNCT
inlawrev-2486	199	2	*	*	AUX
inlawrev-2486	199	3	in	in	ADP
inlawrev-2486	199	4	indiana	indiana	PROPN
inlawrev-2486	199	5	department	department	PROPN
inlawrev-2486	199	6	of	of	ADP
inlawrev-2486	199	7	state	state	PROPN
inlawrev-2486	199	8	revenue	revenue	NOUN
inlawrev-2486	199	9	v.	v.	ADP
inlawrev-2486	199	10	commercial	commercial	ADJ
inlawrev-2486	199	11	towel	towel	PROPN
inlawrev-2486	199	12	&	&	CCONJ
inlawrev-2486	199	13	uniform	uniform	PROPN
inlawrev-2486	199	14	service	service	PROPN
inlawrev-2486	199	15	,	,	PUNCT
inlawrev-2486	199	16	inc	inc	PROPN
inlawrev-2486	199	17	.	.	PROPN
inlawrev-2486	199	18	,'^'^	,'^'^	PUNCT
inlawrev-2486	199	19	the	the	DET
inlawrev-2486	199	20	court	court	NOUN
inlawrev-2486	199	21	of	of	ADP
inlawrev-2486	199	22	appeals	appeal	NOUN
inlawrev-2486	199	23	was	be	AUX
inlawrev-2486	199	24	confronted	confront	VERB
inlawrev-2486	199	25	with	with	ADP
inlawrev-2486	199	26	whether	whether	SCONJ
inlawrev-2486	199	27	the	the	DET
inlawrev-2486	199	28	income	income	NOUN
inlawrev-2486	199	29	of	of	ADP
inlawrev-2486	199	30	several	several	ADJ
inlawrev-2486	199	31	taxpayers	taxpayer	NOUN
inlawrev-2486	199	32	had	have	AUX
inlawrev-2486	199	33	been	be	AUX
inlawrev-2486	199	34	received	receive	VERB
inlawrev-2486	199	35	from	from	ADP
inlawrev-2486	199	36	the	the	DET
inlawrev-2486	199	37	business	business	NOUN
inlawrev-2486	199	38	of	of	ADP
inlawrev-2486	199	39	dry	dry	ADJ
inlawrev-2486	199	40	cleaning	cleaning	NOUN
inlawrev-2486	199	41	and	and	CCONJ
inlawrev-2486	199	42	laundering	laundering	NOUN
inlawrev-2486	199	43	within	within	ADP
inlawrev-2486	199	44	the	the	DET
inlawrev-2486	199	45	meaning	meaning	NOUN
inlawrev-2486	199	46	of	of	ADP
inlawrev-2486	199	47	indiana	indiana	PROPN
inlawrev-2486	199	48	code	code	PROPN
inlawrev-2486	199	49	section	section	NOUN
inlawrev-2486	199	50	6	6	NUM
inlawrev-2486	199	51	-	-	SYM
inlawrev-2486	199	52	2	2	NUM
inlawrev-2486	199	53	-	-	PUNCT
inlawrev-2486	199	54	l-3(d	l-3(d	NOUN
inlawrev-2486	199	55	)	)	PUNCT
inlawrev-2486	199	56	*	*	NOUN
inlawrev-2486	199	57	®	®	NOUN
inlawrev-2486	199	58	and	and	CCONJ
inlawrev-2486	199	59	therefore	therefore	ADV
inlawrev-2486	199	60	was	be	AUX
inlawrev-2486	199	61	properly	properly	ADV
inlawrev-2486	199	62	taxable	taxable	ADJ
inlawrev-2486	199	63	at	at	ADP
inlawrev-2486	199	64	the	the	DET
inlawrev-2486	199	65	rate	rate	NOUN
inlawrev-2486	199	66	of	of	ADP
inlawrev-2486	199	67	one	one	NUM
inlawrev-2486	199	68	-	-	PUNCT
inlawrev-2486	199	69	half	half	NOUN
inlawrev-2486	199	70	of	of	ADP
inlawrev-2486	199	71	one	one	NUM
inlawrev-2486	199	72	percent	percent	NOUN
inlawrev-2486	199	73	.	.	PUNCT
inlawrev-2486	200	1	the	the	DET
inlawrev-2486	200	2	department	department	NOUN
inlawrev-2486	200	3	had	have	AUX
inlawrev-2486	200	4	contended	contend	VERB
inlawrev-2486	200	5	that	that	SCONJ
inlawrev-2486	200	6	the	the	DET
inlawrev-2486	200	7	taxpayers	taxpayer	NOUN
inlawrev-2486	200	8	did	do	AUX
inlawrev-2486	200	9	not	not	PART
inlawrev-2486	200	10	qualify	qualify	VERB
inlawrev-2486	200	11	for	for	ADP
inlawrev-2486	200	12	this	this	DET
inlawrev-2486	200	13	lower	low	ADJ
inlawrev-2486	200	14	gross	gross	ADJ
inlawrev-2486	200	15	income	income	NOUN
inlawrev-2486	200	16	tax	tax	NOUN
inlawrev-2486	200	17	rate	rate	NOUN
inlawrev-2486	200	18	because	because	SCONJ
inlawrev-2486	200	19	they	they	PRON
inlawrev-2486	200	20	*	*	AUX
inlawrev-2486	200	21	*	*	AUX
inlawrev-2486	200	22	did	do	AUX
inlawrev-2486	200	23	not	not	PART
inlawrev-2486	200	24	have	have	VERB
inlawrev-2486	200	25	the	the	DET
inlawrev-2486	200	26	requisite	requisite	ADJ
inlawrev-2486	200	27	assets	asset	NOUN
inlawrev-2486	200	28	and	and	CCONJ
inlawrev-2486	200	29	operations	operation	NOUN
inlawrev-2486	200	30	to	to	PART
inlawrev-2486	200	31	be	be	AUX
inlawrev-2486	200	32	classified	classify	VERB
inlawrev-2486	200	33	in	in	ADP
inlawrev-2486	200	34	the	the	DET
inlawrev-2486	200	35	business	business	NOUN
inlawrev-2486	200	36	of	of	ADP
inlawrev-2486	200	37	laundering	laundering	NOUN
inlawrev-2486	200	38	and	and	CCONJ
inlawrev-2486	200	39	dry	dry	ADJ
inlawrev-2486	200	40	cleaning	cleaning	NOUN
inlawrev-2486	200	41	.	.	PUNCT
inlawrev-2486	201	1	"*^	"*^	NOUN
inlawrev-2486	201	2	according	accord	VERB
inlawrev-2486	201	3	to	to	ADP
inlawrev-2486	201	4	the	the	DET
inlawrev-2486	201	5	court	court	NOUN
inlawrev-2486	201	6	's	's	PART
inlawrev-2486	201	7	opinion	opinion	NOUN
inlawrev-2486	201	8	,	,	PUNCT
inlawrev-2486	201	9	the	the	DET
inlawrev-2486	201	10	taxpayers	taxpayer	NOUN
inlawrev-2486	201	11	did	do	AUX
inlawrev-2486	201	12	not	not	PART
inlawrev-2486	201	13	own	own	VERB
inlawrev-2486	201	14	or	or	CCONJ
inlawrev-2486	201	15	lease	lease	VERB
inlawrev-2486	201	16	any	any	DET
inlawrev-2486	201	17	laundering	laundering	NOUN
inlawrev-2486	201	18	or	or	CCONJ
inlawrev-2486	201	19	dry	dry	ADJ
inlawrev-2486	201	20	cleaning	cleaning	NOUN
inlawrev-2486	201	21	equipment	equipment	NOUN
inlawrev-2486	201	22	,	,	PUNCT
inlawrev-2486	201	23	but	but	CCONJ
inlawrev-2486	201	24	instead	instead	ADV
inlawrev-2486	201	25	contracted	contract	VERB
inlawrev-2486	201	26	with	with	ADP
inlawrev-2486	201	27	other	other	ADJ
inlawrev-2486	201	28	separate	separate	ADJ
inlawrev-2486	201	29	corporations	corporation	NOUN
inlawrev-2486	201	30	for	for	ADP
inlawrev-2486	201	31	the	the	DET
inlawrev-2486	201	32	necessary	necessary	ADJ
inlawrev-2486	201	33	laundering	laundering	NOUN
inlawrev-2486	201	34	services	service	NOUN
inlawrev-2486	201	35	.	.	PUNCT
inlawrev-2486	202	1	the	the	DET
inlawrev-2486	202	2	taxpayers	taxpayer	NOUN
inlawrev-2486	202	3	then	then	ADV
inlawrev-2486	202	4	furnished	furnish	VERB
inlawrev-2486	202	5	to	to	ADP
inlawrev-2486	202	6	their	their	PRON
inlawrev-2486	202	7	customers	customer	NOUN
inlawrev-2486	202	8	the	the	DET
inlawrev-2486	202	9	clean	clean	ADJ
inlawrev-2486	202	10	linens	linen	NOUN
inlawrev-2486	202	11	,	,	PUNCT
inlawrev-2486	202	12	towels	towel	NOUN
inlawrev-2486	202	13	,	,	PUNCT
inlawrev-2486	202	14	and	and	CCONJ
inlawrev-2486	202	15	uniforms	uniform	NOUN
inlawrev-2486	202	16	that	that	PRON
inlawrev-2486	202	17	were	be	AUX
inlawrev-2486	202	18	laundered	launder	VERB
inlawrev-2486	202	19	or	or	CCONJ
inlawrev-2486	202	20	dry	dry	ADJ
inlawrev-2486	202	21	cleaned	clean	VERB
inlawrev-2486	202	22	by	by	ADP
inlawrev-2486	202	23	the	the	DET
inlawrev-2486	202	24	subcontractors	subcontractor	NOUN
inlawrev-2486	202	25	.	.	PUNCT
inlawrev-2486	203	1	in	in	ADP
inlawrev-2486	203	2	ruling	rule	VERB
inlawrev-2486	203	3	that	that	SCONJ
inlawrev-2486	203	4	the	the	DET
inlawrev-2486	203	5	taxpayers	taxpayer	NOUN
inlawrev-2486	203	6	were	be	AUX
inlawrev-2486	203	7	in	in	ADP
inlawrev-2486	203	8	fact	fact	NOUN
inlawrev-2486	203	9	engaged	engage	VERB
inlawrev-2486	203	10	in	in	ADP
inlawrev-2486	203	11	a	a	DET
inlawrev-2486	203	12	rental	rental	ADJ
inlawrev-2486	203	13	service	service	NOUN
inlawrev-2486	203	14	and	and	CCONJ
inlawrev-2486	203	15	did	do	AUX
inlawrev-2486	203	16	not	not	PART
inlawrev-2486	203	17	themselves	themselves	PRON
inlawrev-2486	203	18	perform	perform	VERB
inlawrev-2486	203	19	a	a	DET
inlawrev-2486	203	20	laundering	laundering	NOUN
inlawrev-2486	203	21	and	and	CCONJ
inlawrev-2486	203	22	dry	dry	ADJ
inlawrev-2486	203	23	cleaning	cleaning	NOUN
inlawrev-2486	203	24	business	business	NOUN
inlawrev-2486	203	25	activity	activity	NOUN
inlawrev-2486	203	26	,	,	PUNCT
inlawrev-2486	203	27	the	the	DET
inlawrev-2486	203	28	court	court	NOUN
inlawrev-2486	203	29	observed	observe	VERB
inlawrev-2486	203	30	that	that	SCONJ
inlawrev-2486	203	31	the	the	DET
inlawrev-2486	203	32	controlling	control	VERB
inlawrev-2486	203	33	factor	factor	NOUN
inlawrev-2486	203	34	as	as	ADP
inlawrev-2486	203	35	to	to	ADP
inlawrev-2486	203	36	which	which	PRON
inlawrev-2486	203	37	gross	gross	ADJ
inlawrev-2486	203	38	income	income	NOUN
inlawrev-2486	203	39	tax	tax	NOUN
inlawrev-2486	203	40	rate	rate	NOUN
inlawrev-2486	203	41	should	should	AUX
inlawrev-2486	203	42	be	be	AUX
inlawrev-2486	203	43	applied	apply	VERB
inlawrev-2486	203	44	is	be	AUX
inlawrev-2486	203	45	not	not	PART
inlawrev-2486	203	46	the	the	DET
inlawrev-2486	203	47	"	"	PUNCT
inlawrev-2486	203	48	character	character	NOUN
inlawrev-2486	203	49	of	of	ADP
inlawrev-2486	203	50	taxpayer	taxpayer	NOUN
inlawrev-2486	203	51	's	's	PART
inlawrev-2486	203	52	business	business	NOUN
inlawrev-2486	203	53	,	,	PUNCT
inlawrev-2486	203	54	but	but	CCONJ
inlawrev-2486	203	55	the	the	DET
inlawrev-2486	203	56	source	source	NOUN
inlawrev-2486	203	57	of	of	ADP
inlawrev-2486	203	58	the	the	DET
inlawrev-2486	203	59	income	income	NOUN
inlawrev-2486	203	60	"	"	PUNCT
inlawrev-2486	203	61	and	and	CCONJ
inlawrev-2486	203	62	that	that	SCONJ
inlawrev-2486	203	63	based	base	VERB
inlawrev-2486	203	64	on	on	ADP
inlawrev-2486	203	65	the	the	DET
inlawrev-2486	203	66	uncontested	uncontested	ADJ
inlawrev-2486	203	67	facts	fact	NOUN
inlawrev-2486	203	68	before	before	ADP
inlawrev-2486	203	69	the	the	DET
inlawrev-2486	203	70	court	court	NOUN
inlawrev-2486	203	71	,	,	PUNCT
inlawrev-2486	203	72	"	"	PUNCT
inlawrev-2486	203	73	the	the	DET
inlawrev-2486	203	74	rental	rental	ADJ
inlawrev-2486	203	75	service	service	NOUN
inlawrev-2486	203	76	[	[	X
inlawrev-2486	203	77	was	be	AUX
inlawrev-2486	203	78	]	]	X
inlawrev-2486	203	79	the	the	DET
inlawrev-2486	203	80	source	source	NOUN
inlawrev-2486	203	81	of	of	ADP
inlawrev-2486	203	82	the	the	DET
inlawrev-2486	203	83	income	income	NOUN
inlawrev-2486	203	84	.	.	PUNCT
inlawrev-2486	203	85	"	"	PUNCT
inlawrev-2486	203	86	'	'	PUNCT
inlawrev-2486	203	87	'	'	PUNCT
inlawrev-2486	203	88	'	'	PUNCT
inlawrev-2486	203	89	i	i	PRON
inlawrev-2486	203	90	d.	d.	PROPN
inlawrev-2486	203	91	at	at	ADP
inlawrev-2486	203	92	268	268	NUM
inlawrev-2486	203	93	.	.	PUNCT
inlawrev-2486	204	1	"	"	PUNCT
inlawrev-2486	204	2	409	409	NUM
inlawrev-2486	204	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	204	4	1121	1121	NUM
inlawrev-2486	204	5	(	(	PUNCT
inlawrev-2486	204	6	ind	ind	NOUN
inlawrev-2486	204	7	.	.	PUNCT
inlawrev-2486	205	1	ct	ct	PROPN
inlawrev-2486	205	2	.	.	PUNCT
inlawrev-2486	206	1	app	app	PROPN
inlawrev-2486	206	2	.	.	PROPN
inlawrev-2486	206	3	1980	1980	NUM
inlawrev-2486	206	4	)	)	PUNCT
inlawrev-2486	206	5	.	.	PUNCT
inlawrev-2486	207	1	"	"	PUNCT
inlawrev-2486	207	2	ind	ind	PROPN
inlawrev-2486	207	3	.	.	PUNCT
inlawrev-2486	207	4	code	code	PROPN
inlawrev-2486	207	5	§	§	PROPN
inlawrev-2486	207	6	6	6	NUM
inlawrev-2486	207	7	-	-	SYM
inlawrev-2486	207	8	2	2	NUM
inlawrev-2486	207	9	-	-	PUNCT
inlawrev-2486	207	10	l-3(d	l-3(d	NOUN
inlawrev-2486	207	11	)	)	PUNCT
inlawrev-2486	207	12	(	(	PUNCT
inlawrev-2486	207	13	1976	1976	NUM
inlawrev-2486	207	14	)	)	PUNCT
inlawrev-2486	207	15	.	.	PUNCT
inlawrev-2486	208	1	*	*	PUNCT
inlawrev-2486	208	2	«	«	PUNCT
inlawrev-2486	208	3	409	409	NUM
inlawrev-2486	208	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	208	5	at	at	ADP
inlawrev-2486	208	6	1123	1123	NUM
inlawrev-2486	208	7	.	.	PUNCT
inlawrev-2486	209	1	^'id	^'id	PROPN
inlawrev-2486	209	2	.	.	PUNCT
inlawrev-2486	210	1	»	»	X
inlawrev-2486	210	2	50	50	NUM
inlawrev-2486	210	3	1982	1982	NUM
inlawrev-2486	210	4	]	]	PUNCT
inlawrev-2486	210	5	taxation	taxation	NOUN
inlawrev-2486	210	6	419	419	NUM
inlawrev-2486	210	7	indiana	indiana	PROPN
inlawrev-2486	210	8	department	department	PROPN
inlawrev-2486	210	9	of	of	ADP
inlawrev-2486	210	10	state	state	PROPN
inlawrev-2486	210	11	revenue	revenue	NOUN
inlawrev-2486	210	12	v.	v.	ADP
inlawrev-2486	210	13	lyall	lyall	PROPN
inlawrev-2486	210	14	electric	electric	PROPN
inlawrev-2486	210	15	,	,	PUNCT
inlawrev-2486	210	16	inc.^^	inc.^^	PROPN
inlawrev-2486	210	17	is	be	AUX
inlawrev-2486	210	18	still	still	ADV
inlawrev-2486	210	19	another	another	DET
inlawrev-2486	210	20	example	example	NOUN
inlawrev-2486	210	21	of	of	ADP
inlawrev-2486	210	22	the	the	DET
inlawrev-2486	210	23	courts	court	NOUN
inlawrev-2486	210	24	'	'	PART
inlawrev-2486	210	25	1980	1980	NUM
inlawrev-2486	210	26	-	-	SYM
inlawrev-2486	210	27	1981	1981	NUM
inlawrev-2486	210	28	pragmatic	pragmatic	ADJ
inlawrev-2486	210	29	approach	approach	NOUN
inlawrev-2486	210	30	to	to	ADP
inlawrev-2486	210	31	the	the	DET
inlawrev-2486	210	32	determination	determination	NOUN
inlawrev-2486	210	33	of	of	ADP
inlawrev-2486	210	34	state	state	NOUN
inlawrev-2486	210	35	tax	tax	NOUN
inlawrev-2486	210	36	issues	issue	NOUN
inlawrev-2486	210	37	.	.	PUNCT
inlawrev-2486	211	1	in	in	ADP
inlawrev-2486	211	2	lyall	lyall	PROPN
inlawrev-2486	211	3	electric	electric	PROPN
inlawrev-2486	211	4	,	,	PUNCT
inlawrev-2486	211	5	the	the	DET
inlawrev-2486	211	6	revenue	revenue	NOUN
inlawrev-2486	211	7	department	department	PROPN
inlawrev-2486	211	8	sought	seek	VERB
inlawrev-2486	211	9	to	to	PART
inlawrev-2486	211	10	impose	impose	VERB
inlawrev-2486	211	11	the	the	DET
inlawrev-2486	211	12	gross	gross	ADJ
inlawrev-2486	211	13	income	income	NOUN
inlawrev-2486	211	14	tax	tax	NOUN
inlawrev-2486	211	15	on	on	ADP
inlawrev-2486	211	16	income	income	NOUN
inlawrev-2486	211	17	lyall	lyall	PROPN
inlawrev-2486	211	18	electric	electric	PROPN
inlawrev-2486	211	19	had	have	AUX
inlawrev-2486	211	20	received	receive	VERB
inlawrev-2486	211	21	for	for	ADP
inlawrev-2486	211	22	rendering	render	VERB
inlawrev-2486	211	23	services	service	NOUN
inlawrev-2486	211	24	to	to	ADP
inlawrev-2486	211	25	affiliated	affiliated	ADJ
inlawrev-2486	211	26	corporations	corporation	NOUN
inlawrev-2486	211	27	.	.	PUNCT
inlawrev-2486	212	1	the	the	DET
inlawrev-2486	212	2	sister	sister	NOUN
inlawrev-2486	212	3	corporations	corporation	NOUN
inlawrev-2486	212	4	had	have	AUX
inlawrev-2486	212	5	joined	join	VERB
inlawrev-2486	212	6	with	with	ADP
inlawrev-2486	212	7	lyall	lyall	PROPN
inlawrev-2486	212	8	electric	electric	NOUN
inlawrev-2486	212	9	in	in	ADP
inlawrev-2486	212	10	the	the	DET
inlawrev-2486	212	11	filing	filing	NOUN
inlawrev-2486	212	12	of	of	ADP
inlawrev-2486	212	13	a	a	DET
inlawrev-2486	212	14	consolidated	consolidated	ADJ
inlawrev-2486	212	15	gross	gross	ADJ
inlawrev-2486	212	16	income	income	NOUN
inlawrev-2486	212	17	tax	tax	NOUN
inlawrev-2486	212	18	return	return	NOUN
inlawrev-2486	212	19	.	.	PUNCT
inlawrev-2486	213	1	the	the	DET
inlawrev-2486	213	2	revenue	revenue	NOUN
inlawrev-2486	213	3	department	department	PROPN
inlawrev-2486	213	4	argued	argue	VERB
inlawrev-2486	213	5	that	that	SCONJ
inlawrev-2486	213	6	during	during	ADP
inlawrev-2486	213	7	the	the	DET
inlawrev-2486	213	8	disputed	dispute	VERB
inlawrev-2486	213	9	tax	tax	NOUN
inlawrev-2486	213	10	years	year	NOUN
inlawrev-2486	213	11	,	,	PUNCT
inlawrev-2486	213	12	the	the	DET
inlawrev-2486	213	13	income	income	NOUN
inlawrev-2486	213	14	from	from	ADP
inlawrev-2486	213	15	services	service	NOUN
inlawrev-2486	213	16	rendered	render	VERB
inlawrev-2486	213	17	between	between	ADP
inlawrev-2486	213	18	affiliated	affiliate	VERB
inlawrev-2486	213	19	corporations	corporation	NOUN
inlawrev-2486	213	20	was	be	AUX
inlawrev-2486	213	21	taxable	taxable	ADJ
inlawrev-2486	213	22	because	because	SCONJ
inlawrev-2486	213	23	the	the	DET
inlawrev-2486	213	24	statutory	statutory	ADJ
inlawrev-2486	213	25	consolidated	consolidated	ADJ
inlawrev-2486	213	26	return	return	NOUN
inlawrev-2486	213	27	provision	provision	NOUN
inlawrev-2486	213	28	then	then	ADV
inlawrev-2486	213	29	in	in	ADP
inlawrev-2486	213	30	effect	effect	NOUN
inlawrev-2486	213	31	excluded	exclude	VERB
inlawrev-2486	213	32	only	only	ADV
inlawrev-2486	213	33	interaffiliate	interaffiliate	ADJ
inlawrev-2486	213	34	income	income	NOUN
inlawrev-2486	213	35	derived	derive	VERB
inlawrev-2486	213	36	from	from	ADP
inlawrev-2486	213	37	intercompany	intercompany	NOUN
inlawrev-2486	213	38	sales	sale	NOUN
inlawrev-2486	213	39	of	of	ADP
inlawrev-2486	213	40	property	property	NOUN
inlawrev-2486	213	41	,	,	PUNCT
inlawrev-2486	213	42	rentals	rental	NOUN
inlawrev-2486	213	43	,	,	PUNCT
inlawrev-2486	213	44	interest	interest	NOUN
inlawrev-2486	213	45	,	,	PUNCT
inlawrev-2486	213	46	and	and	CCONJ
inlawrev-2486	213	47	dividends.^^	dividends.^^	VERB
inlawrev-2486	213	48	the	the	DET
inlawrev-2486	213	49	consolidated	consolidated	ADJ
inlawrev-2486	213	50	return	return	NOUN
inlawrev-2486	213	51	provision	provision	NOUN
inlawrev-2486	213	52	,	,	PUNCT
inlawrev-2486	213	53	however	however	ADV
inlawrev-2486	213	54	,	,	PUNCT
inlawrev-2486	213	55	was	be	AUX
inlawrev-2486	213	56	amended	amend	VERB
inlawrev-2486	213	57	after	after	ADP
inlawrev-2486	213	58	the	the	DET
inlawrev-2486	213	59	assessment	assessment	NOUN
inlawrev-2486	213	60	years	year	NOUN
inlawrev-2486	213	61	at	at	ADP
inlawrev-2486	213	62	issue	issue	NOUN
inlawrev-2486	213	63	to	to	PART
inlawrev-2486	213	64	provide	provide	VERB
inlawrev-2486	213	65	that	that	SCONJ
inlawrev-2486	213	66	all	all	DET
inlawrev-2486	213	67	income	income	NOUN
inlawrev-2486	213	68	between	between	ADP
inlawrev-2486	213	69	consolidating	consolidate	VERB
inlawrev-2486	213	70	corporations	corporation	NOUN
inlawrev-2486	213	71	is	be	AUX
inlawrev-2486	213	72	excludable	excludable	ADJ
inlawrev-2486	213	73	.	.	PUNCT
inlawrev-2486	214	1	the	the	DET
inlawrev-2486	214	2	court	court	NOUN
inlawrev-2486	214	3	of	of	ADP
inlawrev-2486	214	4	appeals	appeal	NOUN
inlawrev-2486	214	5	recognized	recognize	VERB
inlawrev-2486	214	6	the	the	DET
inlawrev-2486	214	7	argument	argument	NOUN
inlawrev-2486	214	8	that	that	SCONJ
inlawrev-2486	214	9	this	this	DET
inlawrev-2486	214	10	amendment	amendment	NOUN
inlawrev-2486	214	11	necessarily	necessarily	ADV
inlawrev-2486	214	12	implied	imply	VERB
inlawrev-2486	214	13	that	that	SCONJ
inlawrev-2486	214	14	income	income	NOUN
inlawrev-2486	214	15	from	from	ADP
inlawrev-2486	214	16	services	service	NOUN
inlawrev-2486	214	17	had	have	AUX
inlawrev-2486	214	18	not	not	PART
inlawrev-2486	214	19	previously	previously	ADV
inlawrev-2486	214	20	been	be	AUX
inlawrev-2486	214	21	excludable	excludable	ADJ
inlawrev-2486	214	22	.	.	PUNCT
inlawrev-2486	215	1	the	the	DET
inlawrev-2486	215	2	court	court	NOUN
inlawrev-2486	215	3	concluded	conclude	VERB
inlawrev-2486	215	4	that	that	SCONJ
inlawrev-2486	215	5	the	the	DET
inlawrev-2486	215	6	better	well	ADJ
inlawrev-2486	215	7	view	view	NOUN
inlawrev-2486	215	8	was	be	AUX
inlawrev-2486	215	9	that	that	SCONJ
inlawrev-2486	215	10	the	the	DET
inlawrev-2486	215	11	amendment	amendment	NOUN
inlawrev-2486	215	12	was	be	AUX
inlawrev-2486	215	13	enacted	enact	VERB
inlawrev-2486	215	14	only	only	ADV
inlawrev-2486	215	15	to	to	PART
inlawrev-2486	215	16	more	more	ADV
inlawrev-2486	215	17	clearly	clearly	ADV
inlawrev-2486	215	18	express	express	VERB
inlawrev-2486	215	19	the	the	DET
inlawrev-2486	215	20	legislature	legislature	NOUN
inlawrev-2486	215	21	's	's	PART
inlawrev-2486	215	22	original	original	ADJ
inlawrev-2486	215	23	intent	intent	NOUN
inlawrev-2486	215	24	.	.	PUNCT
inlawrev-2486	216	1	after	after	ADP
inlawrev-2486	216	2	observing	observe	VERB
inlawrev-2486	216	3	that	that	SCONJ
inlawrev-2486	216	4	in	in	ADP
inlawrev-2486	216	5	the	the	DET
inlawrev-2486	216	6	case	case	NOUN
inlawrev-2486	216	7	of	of	ADP
inlawrev-2486	216	8	intercompany	intercompany	NOUN
inlawrev-2486	216	9	income	income	NOUN
inlawrev-2486	216	10	between	between	ADP
inlawrev-2486	216	11	affiliated	affiliate	VERB
inlawrev-2486	216	12	corporations	corporation	NOUN
inlawrev-2486	216	13	the	the	DET
inlawrev-2486	216	14	payor	payor	NOUN
inlawrev-2486	216	15	and	and	CCONJ
inlawrev-2486	216	16	the	the	DET
inlawrev-2486	216	17	recipient	recipient	NOUN
inlawrev-2486	216	18	are	be	AUX
inlawrev-2486	216	19	together	together	ADV
inlawrev-2486	216	20	one	one	NUM
inlawrev-2486	216	21	taxable	taxable	ADJ
inlawrev-2486	216	22	entity	entity	NOUN
inlawrev-2486	216	23	,	,	PUNCT
inlawrev-2486	216	24	the	the	DET
inlawrev-2486	216	25	court	court	NOUN
inlawrev-2486	216	26	then	then	ADV
inlawrev-2486	216	27	considered	consider	VERB
inlawrev-2486	216	28	whether	whether	SCONJ
inlawrev-2486	216	29	there	there	PRON
inlawrev-2486	216	30	was	be	VERB
inlawrev-2486	216	31	any	any	DET
inlawrev-2486	216	32	justification	justification	NOUN
inlawrev-2486	216	33	for	for	ADP
inlawrev-2486	216	34	holding	hold	VERB
inlawrev-2486	216	35	that	that	SCONJ
inlawrev-2486	216	36	some	some	DET
inlawrev-2486	216	37	kinds	kind	NOUN
inlawrev-2486	216	38	of	of	ADP
inlawrev-2486	216	39	intercompany	intercompany	NOUN
inlawrev-2486	216	40	receipts	receipt	NOUN
inlawrev-2486	216	41	are	be	AUX
inlawrev-2486	216	42	taxable	taxable	ADJ
inlawrev-2486	216	43	and	and	CCONJ
inlawrev-2486	216	44	other	other	ADJ
inlawrev-2486	216	45	kinds	kind	NOUN
inlawrev-2486	216	46	not	not	PART
inlawrev-2486	216	47	taxable	taxable	ADJ
inlawrev-2486	216	48	.	.	PUNCT
inlawrev-2486	217	1	on	on	ADP
inlawrev-2486	217	2	this	this	DET
inlawrev-2486	217	3	point	point	NOUN
inlawrev-2486	217	4	the	the	DET
inlawrev-2486	217	5	court	court	NOUN
inlawrev-2486	217	6	concluded	conclude	VERB
inlawrev-2486	217	7	:	:	PUNCT
inlawrev-2486	217	8	"	"	PUNCT
inlawrev-2486	217	9	the	the	DET
inlawrev-2486	217	10	question	question	NOUN
inlawrev-2486	217	11	then	then	ADV
inlawrev-2486	217	12	arises	arise	VERB
inlawrev-2486	217	13	whether	whether	SCONJ
inlawrev-2486	217	14	there	there	PRON
inlawrev-2486	217	15	is	be	VERB
inlawrev-2486	217	16	a	a	DET
inlawrev-2486	217	17	reason	reason	NOUN
inlawrev-2486	217	18	to	to	PART
inlawrev-2486	217	19	treat	treat	VERB
inlawrev-2486	217	20	certain	certain	ADJ
inlawrev-2486	217	21	receipts	receipt	NOUN
inlawrev-2486	217	22	as	as	ADP
inlawrev-2486	217	23	income	income	NOUN
inlawrev-2486	217	24	and	and	CCONJ
inlawrev-2486	217	25	to	to	PART
inlawrev-2486	217	26	eliminate	eliminate	VERB
inlawrev-2486	217	27	others	other	NOUN
inlawrev-2486	217	28	from	from	ADP
inlawrev-2486	217	29	income	income	NOUN
inlawrev-2486	217	30	merely	merely	ADV
inlawrev-2486	217	31	because	because	SCONJ
inlawrev-2486	217	32	the	the	DET
inlawrev-2486	217	33	acts	act	NOUN
inlawrev-2486	217	34	generating	generate	VERB
inlawrev-2486	217	35	the	the	DET
inlawrev-2486	217	36	receipts	receipt	NOUN
inlawrev-2486	217	37	differ	differ	VERB
inlawrev-2486	217	38	.	.	PUNCT
inlawrev-2486	218	1	the	the	DET
inlawrev-2486	218	2	state	state	NOUN
inlawrev-2486	218	3	offers	offer	VERB
inlawrev-2486	218	4	no	no	DET
inlawrev-2486	218	5	reason	reason	NOUN
inlawrev-2486	218	6	,	,	PUNCT
inlawrev-2486	218	7	nor	nor	CCONJ
inlawrev-2486	218	8	is	be	AUX
inlawrev-2486	218	9	one	one	NUM
inlawrev-2486	218	10	apparent	apparent	ADJ
inlawrev-2486	218	11	from	from	ADP
inlawrev-2486	218	12	reading	read	VERB
inlawrev-2486	218	13	the	the	DET
inlawrev-2486	218	14	statutet^^	statutet^^	NUM
inlawrev-2486	218	15	e.	e.	PROPN
inlawrev-2486	219	1	the	the	DET
inlawrev-2486	219	2	tax	tax	NOUN
inlawrev-2486	219	3	situs	situs	PROPN
inlawrev-2486	219	4	of	of	ADP
inlawrev-2486	219	5	intangibles	intangible	NOUN
inlawrev-2486	219	6	—	—	PUNCT
inlawrev-2486	219	7	merc3inti\e	merc3inti\e	NOUN
inlawrev-2486	219	8	mortgage	mortgage	NOUN
inlawrev-2486	219	9	the	the	DET
inlawrev-2486	219	10	court	court	NOUN
inlawrev-2486	219	11	of	of	ADP
inlawrev-2486	219	12	appeals	appeal	NOUN
inlawrev-2486	219	13	'	'	PART
inlawrev-2486	219	14	decision	decision	NOUN
inlawrev-2486	219	15	in	in	ADP
inlawrev-2486	219	16	indiana	indiana	PROPN
inlawrev-2486	219	17	department	department	PROPN
inlawrev-2486	219	18	of	of	ADP
inlawrev-2486	219	19	state	state	PROPN
inlawrev-2486	219	20	revenue	revenue	PROPN
inlawrev-2486	219	21	v.	v.	ADP
inlawrev-2486	219	22	mercantile	mercantile	PROPN
inlawrev-2486	219	23	mortgage	mortgage	PROPN
inlawrev-2486	219	24	co.^	co.^	PROPN
inlawrev-2486	219	25	*	*	PUNCT
inlawrev-2486	219	26	restores	restore	VERB
inlawrev-2486	219	27	one	one	PRON
inlawrev-2486	219	28	's	's	PART
inlawrev-2486	219	29	faith	faith	NOUN
inlawrev-2486	219	30	that	that	PRON
inlawrev-2486	219	31	the	the	DET
inlawrev-2486	219	32	american	american	ADJ
inlawrev-2486	219	33	system	system	NOUN
inlawrev-2486	219	34	of	of	ADP
inlawrev-2486	219	35	jurisprudence	jurisprudence	NOUN
inlawrev-2486	219	36	is	be	AUX
inlawrev-2486	219	37	still	still	ADV
inlawrev-2486	219	38	fundamentally	fundamentally	ADV
inlawrev-2486	219	39	founded	found	VERB
inlawrev-2486	219	40	on	on	ADP
inlawrev-2486	219	41	the	the	DET
inlawrev-2486	219	42	doctrine	doctrine	NOUN
inlawrev-2486	219	43	of	of	ADP
inlawrev-2486	219	44	stare	stare	ADJ
inlawrev-2486	219	45	decisis	decisis	NOUN
inlawrev-2486	219	46	.	.	PUNCT
inlawrev-2486	220	1	old	old	ADJ
inlawrev-2486	220	2	cases	case	NOUN
inlawrev-2486	220	3	are	be	AUX
inlawrev-2486	220	4	not	not	PART
inlawrev-2486	220	5	,	,	PUNCT
inlawrev-2486	220	6	by	by	ADP
inlawrev-2486	220	7	age	age	NOUN
inlawrev-2486	220	8	alone	alone	ADV
inlawrev-2486	220	9	,	,	PUNCT
inlawrev-2486	220	10	bad	bad	ADJ
inlawrev-2486	220	11	law	law	NOUN
inlawrev-2486	220	12	.	.	PUNCT
inlawrev-2486	221	1	the	the	DET
inlawrev-2486	221	2	court	court	NOUN
inlawrev-2486	221	3	in	in	ADP
inlawrev-2486	221	4	mercantile	mercantile	PROPN
inlawrev-2486	221	5	mortgage	mortgage	PROPN
inlawrev-2486	221	6	quite	quite	ADV
inlawrev-2486	221	7	properly	properly	ADV
inlawrev-2486	221	8	reaffirmed	reaffirm	VERB
inlawrev-2486	221	9	this	this	DET
inlawrev-2486	221	10	position	position	NOUN
inlawrev-2486	221	11	when	when	SCONJ
inlawrev-2486	221	12	it	it	PRON
inlawrev-2486	221	13	stated	state	VERB
inlawrev-2486	221	14	:	:	PUNCT
inlawrev-2486	221	15	it	it	PRON
inlawrev-2486	221	16	has	have	AUX
inlawrev-2486	221	17	long	long	ADV
inlawrev-2486	221	18	been	be	AUX
inlawrev-2486	221	19	recognized	recognize	VERB
inlawrev-2486	221	20	that	that	SCONJ
inlawrev-2486	221	21	the	the	DET
inlawrev-2486	221	22	situs	situs	PROPN
inlawrev-2486	221	23	of	of	ADP
inlawrev-2486	221	24	intangibles	intangible	NOUN
inlawrev-2486	221	25	follows	follow	VERB
inlawrev-2486	221	26	the	the	DET
inlawrev-2486	221	27	residence	residence	NOUN
inlawrev-2486	221	28	of	of	ADP
inlawrev-2486	221	29	the	the	DET
inlawrev-2486	221	30	owner	owner	NOUN
inlawrev-2486	221	31	unless	unless	SCONJ
inlawrev-2486	221	32	the	the	DET
inlawrev-2486	221	33	property	property	NOUN
inlawrev-2486	221	34	^•411	^•411	VERB
inlawrev-2486	221	35	n.e.2d	n.e.2d	NOUN
inlawrev-2486	221	36	685	685	NUM
inlawrev-2486	221	37	(	(	PUNCT
inlawrev-2486	221	38	ind	ind	NOUN
inlawrev-2486	221	39	.	.	PUNCT
inlawrev-2486	222	1	ct	ct	PROPN
inlawrev-2486	222	2	.	.	PUNCT
inlawrev-2486	223	1	app	app	PROPN
inlawrev-2486	223	2	.	.	PROPN
inlawrev-2486	223	3	1980	1980	NUM
inlawrev-2486	223	4	)	)	PUNCT
inlawrev-2486	223	5	.	.	PUNCT
inlawrev-2486	224	1	^^ind	^^ind	X
inlawrev-2486	224	2	.	.	PUNCT
inlawrev-2486	225	1	code	code	PROPN
inlawrev-2486	225	2	§	§	PROPN
inlawrev-2486	225	3	6	6	NUM
inlawrev-2486	225	4	-	-	SYM
inlawrev-2486	225	5	2	2	NUM
inlawrev-2486	225	6	-	-	PUNCT
inlawrev-2486	225	7	1	1	NUM
inlawrev-2486	225	8	-	-	SYM
inlawrev-2486	225	9	14	14	NUM
inlawrev-2486	225	10	(	(	PUNCT
inlawrev-2486	225	11	1976	1976	NUM
inlawrev-2486	225	12	)	)	PUNCT
inlawrev-2486	225	13	.	.	PUNCT
inlawrev-2486	226	1	'	'	PUNCT
inlawrev-2486	226	2	^411	^411	NUM
inlawrev-2486	226	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	226	4	at	at	ADP
inlawrev-2486	226	5	687	687	NUM
inlawrev-2486	226	6	(	(	PUNCT
inlawrev-2486	226	7	emphasis	emphasis	NOUN
inlawrev-2486	226	8	added	add	VERB
inlawrev-2486	226	9	)	)	PUNCT
inlawrev-2486	226	10	.	.	PUNCT
inlawrev-2486	227	1	^m12	^m12	NOUN
inlawrev-2486	227	2	n.e.2d	n.e.2d	NOUN
inlawrev-2486	227	3	1252	1252	NUM
inlawrev-2486	227	4	(	(	PUNCT
inlawrev-2486	227	5	ind	ind	NOUN
inlawrev-2486	227	6	.	.	PUNCT
inlawrev-2486	228	1	ct	ct	PROPN
inlawrev-2486	228	2	.	.	PUNCT
inlawrev-2486	229	1	app	app	PROPN
inlawrev-2486	229	2	.	.	PROPN
inlawrev-2486	230	1	1980	1980	NUM
inlawrev-2486	230	2	)	)	PUNCT
inlawrev-2486	230	3	.	.	PUNCT
inlawrev-2486	231	1	420	420	NUM
inlawrev-2486	231	2	indiana	indiana	PROPN
inlawrev-2486	231	3	law	law	NOUN
inlawrev-2486	231	4	review	review	NOUN
inlawrev-2486	231	5	[	[	X
inlawrev-2486	231	6	vol	vol	NOUN
inlawrev-2486	231	7	.	.	PUNCT
inlawrev-2486	231	8	15:409	15:409	NUM
inlawrev-2486	231	9	somehow	somehow	ADV
inlawrev-2486	231	10	acquires	acquire	VERB
inlawrev-2486	231	11	a	a	DET
inlawrev-2486	231	12	permanent	permanent	ADJ
inlawrev-2486	231	13	situs	situs	NOUN
inlawrev-2486	231	14	elsewhere	elsewhere	ADV
inlawrev-2486	231	15	.	.	PUNCT
inlawrev-2486	232	1	miami	miami	PROPN
inlawrev-2486	232	2	coal	coal	PROPN
inlawrev-2486	232	3	co.	co.	PROPN
inlawrev-2486	232	4	v.	v.	ADP
inlawrev-2486	232	5	fox	fox	PROPN
inlawrev-2486	232	6	(	(	PUNCT
inlawrev-2486	232	7	1931	1931	NUM
inlawrev-2486	232	8	)	)	PUNCT
inlawrev-2486	232	9	203	203	NUM
inlawrev-2486	232	10	ind	ind	NOUN
inlawrev-2486	232	11	.	.	PUNCT
inlawrev-2486	233	1	99	99	NUM
inlawrev-2486	233	2	,	,	PUNCT
inlawrev-2486	233	3	176	176	NUM
inlawrev-2486	233	4	n.e	n.e	PROPN
inlawrev-2486	233	5	.	.	PROPN
inlawrev-2486	233	6	11	11	NUM
inlawrev-2486	233	7	;	;	PUNCT
inlawrev-2486	233	8	senour	senour	PROPN
inlawrev-2486	233	9	v.	v.	ADP
inlawrev-2486	233	10	ruth	ruth	PROPN
inlawrev-2486	233	11	(	(	PUNCT
inlawrev-2486	233	12	1895	1895	NUM
inlawrev-2486	233	13	)	)	PUNCT
inlawrev-2486	233	14	140	140	NUM
inlawrev-2486	233	15	ind	ind	NOUN
inlawrev-2486	233	16	.	.	PUNCT
inlawrev-2486	234	1	318	318	NUM
inlawrev-2486	234	2	,	,	PUNCT
inlawrev-2486	234	3	39	39	NUM
inlawrev-2486	234	4	n.e	n.e	PROPN
inlawrev-2486	234	5	.	.	PROPN
inlawrev-2486	234	6	946	946	NUM
inlawrev-2486	234	7	;	;	PUNCT
inlawrev-2486	234	8	powell	powell	PROPN
inlawrev-2486	234	9	v.	v.	ADP
inlawrev-2486	234	10	city	city	PROPN
inlawrev-2486	234	11	of	of	ADP
inlawrev-2486	234	12	madison	madison	PROPN
inlawrev-2486	234	13	(	(	PUNCT
inlawrev-2486	234	14	1863	1863	NUM
inlawrev-2486	234	15	)	)	PUNCT
inlawrev-2486	234	16	21	21	NUM
inlawrev-2486	234	17	ind	ind	NOUN
inlawrev-2486	234	18	.	.	PUNCT
inlawrev-2486	235	1	335	335	NUM
inlawrev-2486	235	2	.	.	PUNCT
inlawrev-2486	236	1	one	one	NUM
inlawrev-2486	236	2	method	method	NOUN
inlawrev-2486	236	3	whereby	whereby	SCONJ
inlawrev-2486	236	4	property	property	NOUN
inlawrev-2486	236	5	can	can	AUX
inlawrev-2486	236	6	acquire	acquire	VERB
inlawrev-2486	236	7	its	its	PRON
inlawrev-2486	236	8	own	own	ADJ
inlawrev-2486	236	9	separate	separate	ADJ
inlawrev-2486	236	10	permanent	permanent	ADJ
inlawrev-2486	236	11	situs	situs	PROPN
inlawrev-2486	236	12	is	be	AUX
inlawrev-2486	236	13	where	where	SCONJ
inlawrev-2486	236	14	the	the	DET
inlawrev-2486	236	15	property	property	NOUN
inlawrev-2486	236	16	is	be	AUX
inlawrev-2486	236	17	controlled	control	VERB
inlawrev-2486	236	18	and	and	CCONJ
inlawrev-2486	236	19	placed	place	VERB
inlawrev-2486	236	20	with	with	ADP
inlawrev-2486	236	21	some	some	DET
inlawrev-2486	236	22	degree	degree	NOUN
inlawrev-2486	236	23	of	of	ADP
inlawrev-2486	236	24	permanency	permanency	NOUN
inlawrev-2486	236	25	in	in	ADP
inlawrev-2486	236	26	another	another	DET
inlawrev-2486	236	27	state	state	NOUN
inlawrev-2486	236	28	.	.	PUNCT
inlawrev-2486	237	1	standard	standard	ADJ
inlawrev-2486	237	2	oil	oil	PROPN
inlawrev-2486	237	3	co.	co.	PROPN
inlawrev-2486	237	4	v.	v.	ADP
inlawrev-2486	237	5	combs	combs	PROPN
inlawrev-2486	237	6	(	(	PUNCT
inlawrev-2486	237	7	1884	1884	NUM
inlawrev-2486	237	8	)	)	PUNCT
inlawrev-2486	237	9	96	96	NUM
inlawrev-2486	237	10	ind	ind	NOUN
inlawrev-2486	237	11	.	.	PUNCT
inlawrev-2486	238	1	179	179	NUM
inlawrev-2486	238	2	;	;	PUNCT
inlawrev-2486	238	3	foresman	foresman	PROPN
inlawrev-2486	238	4	v.	v.	PROPN
inlawrev-2486	238	5	byrns	byrns	PROPN
inlawrev-2486	238	6	(	(	PUNCT
inlawrev-2486	238	7	1879	1879	NUM
inlawrev-2486	238	8	)	)	PUNCT
inlawrev-2486	238	9	68	68	NUM
inlawrev-2486	238	10	ind	ind	NOUN
inlawrev-2486	238	11	.	.	PUNCT
inlawrev-2486	239	1	247	247	NUM
inlawrev-2486	239	2	;	;	PUNCT
inlawrev-2486	239	3	herron	herron	PROPN
inlawrev-2486	239	4	v.	v.	PROPN
inlawrev-2486	239	5	keeran	keeran	PROPN
inlawrev-2486	239	6	(	(	PUNCT
inlawrev-2486	239	7	1877	1877	NUM
inlawrev-2486	239	8	)	)	PUNCT
inlawrev-2486	239	9	59	59	NUM
inlawrev-2486	239	10	ind	ind	NOUN
inlawrev-2486	239	11	.	.	PUNCT
inlawrev-2486	240	1	472	472	NUM
inlawrev-2486	240	2	;	;	PUNCT
inlawrev-2486	240	3	theobald	theobald	PROPN
inlawrev-2486	240	4	v.	v.	PROPN
inlawrev-2486	240	5	clapp	clapp	PROPN
inlawrev-2486	240	6	(	(	PUNCT
inlawrev-2486	240	7	1909	1909	NUM
inlawrev-2486	240	8	)	)	PUNCT
inlawrev-2486	240	9	43	43	NUM
inlawrev-2486	240	10	ind	ind	NOUN
inlawrev-2486	240	11	.	.	PUNCT
inlawrev-2486	241	1	app	app	PROPN
inlawrev-2486	241	2	.	.	PROPN
inlawrev-2486	241	3	191	191	NUM
inlawrev-2486	241	4	,	,	PUNCT
inlawrev-2486	242	1	87	87	NUM
inlawrev-2486	242	2	n.e	n.e	PROPN
inlawrev-2486	242	3	.	.	PROPN
inlawrev-2486	242	4	100.^^	100.^^	PROPN
inlawrev-2486	242	5	as	as	SCONJ
inlawrev-2486	242	6	noted	note	VERB
inlawrev-2486	242	7	in	in	ADP
inlawrev-2486	242	8	the	the	DET
inlawrev-2486	242	9	introduction,^^	introduction,^^	NOUN
inlawrev-2486	242	10	there	there	PRON
inlawrev-2486	242	11	has	have	AUX
inlawrev-2486	242	12	been	be	AUX
inlawrev-2486	242	13	in	in	ADP
inlawrev-2486	242	14	recent	recent	ADJ
inlawrev-2486	242	15	years	year	NOUN
inlawrev-2486	242	16	a	a	DET
inlawrev-2486	242	17	continuous	continuous	ADJ
inlawrev-2486	242	18	clamor	clamor	NOUN
inlawrev-2486	242	19	by	by	ADP
inlawrev-2486	242	20	some	some	DET
inlawrev-2486	242	21	state	state	NOUN
inlawrev-2486	242	22	tax	tax	NOUN
inlawrev-2486	242	23	authorities	authority	NOUN
inlawrev-2486	242	24	to	to	PART
inlawrev-2486	242	25	abolish	abolish	VERB
inlawrev-2486	242	26	the	the	DET
inlawrev-2486	242	27	situs	situs	PROPN
inlawrev-2486	242	28	concept	concept	NOUN
inlawrev-2486	242	29	as	as	SCONJ
inlawrev-2486	242	30	it	it	PRON
inlawrev-2486	242	31	has	have	AUX
inlawrev-2486	242	32	been	be	AUX
inlawrev-2486	242	33	traditionally	traditionally	ADV
inlawrev-2486	242	34	recognized	recognize	VERB
inlawrev-2486	242	35	and	and	CCONJ
inlawrev-2486	242	36	applied	apply	VERB
inlawrev-2486	242	37	in	in	ADP
inlawrev-2486	242	38	the	the	DET
inlawrev-2486	242	39	taxation	taxation	NOUN
inlawrev-2486	242	40	of	of	ADP
inlawrev-2486	242	41	intangibles	intangible	NOUN
inlawrev-2486	242	42	.	.	PUNCT
inlawrev-2486	243	1	mercantile	mercantile	PROPN
inlawrev-2486	243	2	mortgage	mortgage	NOUN
inlawrev-2486	243	3	is	be	AUX
inlawrev-2486	243	4	a	a	DET
inlawrev-2486	243	5	delighful	delighful	ADJ
inlawrev-2486	243	6	respite	respite	NOUN
inlawrev-2486	243	7	from	from	ADP
inlawrev-2486	243	8	that	that	DET
inlawrev-2486	243	9	clamor	clamor	NOUN
inlawrev-2486	243	10	.	.	PUNCT
inlawrev-2486	244	1	mercantile	mercantile	ADJ
inlawrev-2486	244	2	mortgage	mortgage	NOUN
inlawrev-2486	244	3	could	could	AUX
inlawrev-2486	244	4	become	become	VERB
inlawrev-2486	244	5	one	one	NUM
inlawrev-2486	244	6	of	of	ADP
inlawrev-2486	244	7	the	the	DET
inlawrev-2486	244	8	most	most	ADV
inlawrev-2486	244	9	significant	significant	ADJ
inlawrev-2486	244	10	decisions	decision	NOUN
inlawrev-2486	244	11	of	of	ADP
inlawrev-2486	244	12	the	the	DET
inlawrev-2486	244	13	last	last	ADJ
inlawrev-2486	244	14	decade	decade	NOUN
inlawrev-2486	244	15	concerning	concern	VERB
inlawrev-2486	244	16	taxation	taxation	NOUN
inlawrev-2486	244	17	of	of	ADP
inlawrev-2486	244	18	intangibles	intangible	NOUN
inlawrev-2486	244	19	because	because	SCONJ
inlawrev-2486	244	20	it	it	PRON
inlawrev-2486	244	21	stands	stand	VERB
inlawrev-2486	244	22	for	for	ADP
inlawrev-2486	244	23	this	this	DET
inlawrev-2486	244	24	proposition	proposition	NOUN
inlawrev-2486	244	25	:	:	PUNCT
inlawrev-2486	244	26	a	a	DET
inlawrev-2486	244	27	nonresident	nonresident	ADJ
inlawrev-2486	244	28	owner	owner	NOUN
inlawrev-2486	244	29	of	of	ADP
inlawrev-2486	244	30	intangibles	intangible	NOUN
inlawrev-2486	244	31	does	do	AUX
inlawrev-2486	244	32	not	not	PART
inlawrev-2486	244	33	incur	incur	VERB
inlawrev-2486	244	34	an	an	DET
inlawrev-2486	244	35	indiana	indiana	PROPN
inlawrev-2486	244	36	intangibles	intangible	NOUN
inlawrev-2486	244	37	tax	tax	NOUN
inlawrev-2486	244	38	liability	liability	NOUN
inlawrev-2486	244	39	on	on	ADP
inlawrev-2486	244	40	intangibles	intangible	NOUN
inlawrev-2486	244	41	administered	administer	VERB
inlawrev-2486	244	42	and	and	CCONJ
inlawrev-2486	244	43	controlled	control	VERB
inlawrev-2486	244	44	at	at	ADP
inlawrev-2486	244	45	an	an	DET
inlawrev-2486	244	46	out	out	ADV
inlawrev-2486	244	47	-	-	PUNCT
inlawrev-2486	244	48	of	of	ADP
inlawrev-2486	244	49	-	-	PUNCT
inlawrev-2486	244	50	state	state	NOUN
inlawrev-2486	244	51	location	location	NOUN
inlawrev-2486	244	52	even	even	ADV
inlawrev-2486	244	53	though	though	SCONJ
inlawrev-2486	244	54	there	there	PRON
inlawrev-2486	244	55	are	be	VERB
inlawrev-2486	244	56	some	some	DET
inlawrev-2486	244	57	minimal	minimal	ADJ
inlawrev-2486	244	58	indiana	indiana	NOUN
inlawrev-2486	244	59	activities	activity	NOUN
inlawrev-2486	244	60	or	or	CCONJ
inlawrev-2486	244	61	contacts	contact	NOUN
inlawrev-2486	244	62	connected	connect	VERB
inlawrev-2486	244	63	with	with	ADP
inlawrev-2486	244	64	the	the	DET
inlawrev-2486	244	65	execution	execution	NOUN
inlawrev-2486	244	66	,	,	PUNCT
inlawrev-2486	244	67	issuance	issuance	NOUN
inlawrev-2486	244	68	and	and	CCONJ
inlawrev-2486	244	69	delivery	delivery	NOUN
inlawrev-2486	244	70	of	of	ADP
inlawrev-2486	244	71	the	the	DET
inlawrev-2486	244	72	intangibles	intangible	NOUN
inlawrev-2486	244	73	in	in	ADP
inlawrev-2486	244	74	indiana	indiana	PROPN
inlawrev-2486	244	75	.	.	PUNCT
inlawrev-2486	245	1	to	to	ADP
inlawrev-2486	245	2	some	some	DET
inlawrev-2486	245	3	scholars	scholar	NOUN
inlawrev-2486	245	4	and	and	CCONJ
inlawrev-2486	245	5	practitioners	practitioner	NOUN
inlawrev-2486	245	6	.	.	PUNCT
inlawrev-2486	246	1	mercantile	mercantile	PROPN
inlawrev-2486	246	2	mortgage	mortgage	NOUN
inlawrev-2486	246	3	may	may	AUX
inlawrev-2486	246	4	appear	appear	VERB
inlawrev-2486	246	5	as	as	ADP
inlawrev-2486	246	6	a	a	DET
inlawrev-2486	246	7	step	step	NOUN
inlawrev-2486	246	8	back	back	ADV
inlawrev-2486	246	9	from	from	ADP
inlawrev-2486	246	10	the	the	DET
inlawrev-2486	246	11	state	state	NOUN
inlawrev-2486	246	12	's	's	PART
inlawrev-2486	246	13	intended	intend	VERB
inlawrev-2486	246	14	imposition	imposition	NOUN
inlawrev-2486	246	15	of	of	ADP
inlawrev-2486	246	16	this	this	DET
inlawrev-2486	246	17	tax	tax	NOUN
inlawrev-2486	246	18	.	.	PUNCT
inlawrev-2486	247	1	but	but	CCONJ
inlawrev-2486	247	2	this	this	PRON
inlawrev-2486	247	3	really	really	ADV
inlawrev-2486	247	4	is	be	AUX
inlawrev-2486	247	5	not	not	PART
inlawrev-2486	247	6	the	the	DET
inlawrev-2486	247	7	case	case	NOUN
inlawrev-2486	247	8	.	.	PUNCT
inlawrev-2486	248	1	over	over	ADP
inlawrev-2486	248	2	the	the	DET
inlawrev-2486	248	3	last	last	ADJ
inlawrev-2486	248	4	several	several	ADJ
inlawrev-2486	248	5	years	year	NOUN
inlawrev-2486	248	6	,	,	PUNCT
inlawrev-2486	248	7	there	there	PRON
inlawrev-2486	248	8	has	have	AUX
inlawrev-2486	248	9	been	be	AUX
inlawrev-2486	248	10	a	a	DET
inlawrev-2486	248	11	gradual	gradual	ADJ
inlawrev-2486	248	12	administrative	administrative	ADJ
inlawrev-2486	248	13	expansion	expansion	NOUN
inlawrev-2486	248	14	of	of	ADP
inlawrev-2486	248	15	the	the	DET
inlawrev-2486	248	16	original	original	ADJ
inlawrev-2486	248	17	scope	scope	NOUN
inlawrev-2486	248	18	of	of	ADP
inlawrev-2486	248	19	the	the	DET
inlawrev-2486	248	20	intangibles	intangible	NOUN
inlawrev-2486	248	21	tax	tax	NOUN
inlawrev-2486	248	22	law	law	NOUN
inlawrev-2486	248	23	,	,	PUNCT
inlawrev-2486	248	24	and	and	CCONJ
inlawrev-2486	248	25	the	the	DET
inlawrev-2486	248	26	court	court	NOUN
inlawrev-2486	248	27	has	have	AUX
inlawrev-2486	248	28	simply	simply	ADV
inlawrev-2486	248	29	made	make	VERB
inlawrev-2486	248	30	it	it	PRON
inlawrev-2486	248	31	clear	clear	ADJ
inlawrev-2486	248	32	to	to	ADP
inlawrev-2486	248	33	the	the	DET
inlawrev-2486	248	34	revenue	revenue	NOUN
inlawrev-2486	248	35	department	department	NOUN
inlawrev-2486	248	36	that	that	SCONJ
inlawrev-2486	248	37	this	this	DET
inlawrev-2486	248	38	tax	tax	NOUN
inlawrev-2486	248	39	law	law	NOUN
inlawrev-2486	248	40	is	be	AUX
inlawrev-2486	248	41	to	to	PART
inlawrev-2486	248	42	be	be	AUX
inlawrev-2486	248	43	administered	administer	VERB
inlawrev-2486	248	44	within	within	ADP
inlawrev-2486	248	45	its	its	PRON
inlawrev-2486	248	46	original	original	ADJ
inlawrev-2486	248	47	purview	purview	NOUN
inlawrev-2486	248	48	,	,	PUNCT
inlawrev-2486	248	49	which	which	PRON
inlawrev-2486	248	50	requires	require	VERB
inlawrev-2486	248	51	a	a	DET
inlawrev-2486	248	52	proper	proper	ADJ
inlawrev-2486	248	53	recognition	recognition	NOUN
inlawrev-2486	248	54	of	of	ADP
inlawrev-2486	248	55	the	the	DET
inlawrev-2486	248	56	situs	situs	PROPN
inlawrev-2486	248	57	concept	concept	NOUN
inlawrev-2486	248	58	.	.	PUNCT
inlawrev-2486	249	1	undoubtedly	undoubtedly	ADV
inlawrev-2486	249	2	,	,	PUNCT
inlawrev-2486	249	3	there	there	PRON
inlawrev-2486	249	4	will	will	AUX
inlawrev-2486	249	5	be	be	AUX
inlawrev-2486	249	6	those	those	PRON
inlawrev-2486	249	7	who	who	PRON
inlawrev-2486	249	8	will	will	AUX
inlawrev-2486	249	9	debate	debate	VERB
inlawrev-2486	249	10	this	this	DET
inlawrev-2486	249	11	interpretation	interpretation	NOUN
inlawrev-2486	249	12	of	of	ADP
inlawrev-2486	249	13	the	the	DET
inlawrev-2486	249	14	intended	intended	ADJ
inlawrev-2486	249	15	purview	purview	NOUN
inlawrev-2486	249	16	of	of	ADP
inlawrev-2486	249	17	the	the	DET
inlawrev-2486	249	18	1933	1933	NUM
inlawrev-2486	249	19	intangibles	intangible	NOUN
inlawrev-2486	249	20	tax	tax	NOUN
inlawrev-2486	249	21	law	law	NOUN
inlawrev-2486	249	22	,	,	PUNCT
inlawrev-2486	249	23	but	but	CCONJ
inlawrev-2486	249	24	it	it	PRON
inlawrev-2486	249	25	should	should	AUX
inlawrev-2486	249	26	be	be	AUX
inlawrev-2486	249	27	remembered	remember	VERB
inlawrev-2486	249	28	that	that	SCONJ
inlawrev-2486	249	29	this	this	DET
inlawrev-2486	249	30	law	law	NOUN
inlawrev-2486	249	31	was	be	AUX
inlawrev-2486	249	32	expressly	expressly	ADV
inlawrev-2486	249	33	intended	intend	VERB
inlawrev-2486	249	34	to	to	PART
inlawrev-2486	249	35	be	be	AUX
inlawrev-2486	249	36	"	"	PUNCT
inlawrev-2486	249	37	in	in	ADP
inlawrev-2486	249	38	lieu	lieu	NOUN
inlawrev-2486	249	39	of	of	ADP
inlawrev-2486	249	40	all	all	DET
inlawrev-2486	249	41	other	other	ADJ
inlawrev-2486	249	42	taxes	taxis	NOUN
inlawrev-2486	249	43	except	except	SCONJ
inlawrev-2486	249	44	estate	estate	NOUN
inlawrev-2486	249	45	and/or	and/or	CCONJ
inlawrev-2486	249	46	inheritance	inheritance	NOUN
inlawrev-2486	249	47	and	and	CCONJ
inlawrev-2486	249	48	gross	gross	ADJ
inlawrev-2486	249	49	income	income	NOUN
inlawrev-2486	249	50	taxes	taxis	NOUN
inlawrev-2486	249	51	.	.	PUNCT
inlawrev-2486	250	1	"^^	"^^	PROPN
inlawrev-2486	250	2	thus	thus	ADV
inlawrev-2486	250	3	,	,	PUNCT
inlawrev-2486	250	4	the	the	DET
inlawrev-2486	250	5	original	original	ADJ
inlawrev-2486	250	6	design	design	NOUN
inlawrev-2486	250	7	of	of	ADP
inlawrev-2486	250	8	the	the	DET
inlawrev-2486	250	9	tax	tax	NOUN
inlawrev-2486	250	10	was	be	AUX
inlawrev-2486	250	11	to	to	PART
inlawrev-2486	250	12	relieve	relieve	VERB
inlawrev-2486	250	13	owners	owner	NOUN
inlawrev-2486	250	14	of	of	ADP
inlawrev-2486	250	15	intangibles	intangible	NOUN
inlawrev-2486	250	16	from	from	ADP
inlawrev-2486	250	17	the	the	DET
inlawrev-2486	250	18	much	much	ADV
inlawrev-2486	250	19	harsher	harsh	ADJ
inlawrev-2486	250	20	indiana	indiana	NOUN
inlawrev-2486	250	21	property	property	NOUN
inlawrev-2486	250	22	taxes	taxis	NOUN
inlawrev-2486	250	23	.	.	PUNCT
inlawrev-2486	251	1	the	the	DET
inlawrev-2486	251	2	1933	1933	NUM
inlawrev-2486	251	3	general	general	ADJ
inlawrev-2486	251	4	assembly	assembly	NOUN
inlawrev-2486	251	5	was	be	AUX
inlawrev-2486	251	6	not	not	PART
inlawrev-2486	251	7	concerned	concern	VERB
inlawrev-2486	251	8	with	with	ADP
inlawrev-2486	251	9	intangibles	intangible	NOUN
inlawrev-2486	251	10	having	have	VERB
inlawrev-2486	251	11	only	only	ADV
inlawrev-2486	251	12	a	a	DET
inlawrev-2486	251	13	transitory	transitory	ADJ
inlawrev-2486	251	14	presence	presence	NOUN
inlawrev-2486	251	15	in	in	ADP
inlawrev-2486	251	16	indiana	indiana	PROPN
inlawrev-2486	251	17	.	.	PUNCT
inlawrev-2486	252	1	therefore	therefore	ADV
inlawrev-2486	252	2	,	,	PUNCT
inlawrev-2486	252	3	the	the	DET
inlawrev-2486	252	4	court	court	NOUN
inlawrev-2486	252	5	of	of	ADP
inlawrev-2486	252	6	appeals	appeal	NOUN
inlawrev-2486	252	7	in	in	ADP
inlawrev-2486	252	8	its	its	PRON
inlawrev-2486	252	9	1980	1980	NUM
inlawrev-2486	252	10	mercantile	mercantile	NOUN
inlawrev-2486	252	11	mortgage	mortgage	NOUN
inlawrev-2486	252	12	decision	decision	NOUN
inlawrev-2486	252	13	very	very	ADV
inlawrev-2486	252	14	properly	properly	ADV
inlawrev-2486	252	15	,	,	PUNCT
inlawrev-2486	252	16	and	and	CCONJ
inlawrev-2486	252	17	quite	quite	ADV
inlawrev-2486	252	18	laudably	laudably	ADV
inlawrev-2486	252	19	,	,	PUNCT
inlawrev-2486	252	20	recognized	recognize	VERB
inlawrev-2486	252	21	that	that	SCONJ
inlawrev-2486	252	22	mercantile	mercantile	NOUN
inlawrev-2486	252	23	's	's	PART
inlawrev-2486	252	24	transitory	transitory	ADJ
inlawrev-2486	252	25	in''id	in''id	NOUN
inlawrev-2486	252	26	.	.	PUNCT
inlawrev-2486	253	1	at	at	ADP
inlawrev-2486	253	2	1254	1254	NUM
inlawrev-2486	253	3	-	-	SYM
inlawrev-2486	253	4	55	55	NUM
inlawrev-2486	253	5	.	.	PUNCT
inlawrev-2486	254	1	^^see	^^see	PRON
inlawrev-2486	254	2	text	text	NOUN
inlawrev-2486	254	3	accompanying	accompany	VERB
inlawrev-2486	254	4	notes	note	NOUN
inlawrev-2486	254	5	2	2	NUM
inlawrev-2486	254	6	-	-	SYM
inlawrev-2486	254	7	3	3	NUM
inlawrev-2486	254	8	supra	supra	NOUN
inlawrev-2486	254	9	.	.	PUNCT
inlawrev-2486	255	1	"	"	PUNCT
inlawrev-2486	255	2	act	act	NOUN
inlawrev-2486	255	3	of	of	ADP
inlawrev-2486	255	4	feb	feb	PROPN
inlawrev-2486	255	5	.	.	PROPN
inlawrev-2486	255	6	28	28	NUM
inlawrev-2486	255	7	,	,	PUNCT
inlawrev-2486	255	8	1933	1933	NUM
inlawrev-2486	255	9	,	,	PUNCT
inlawrev-2486	255	10	ch	ch	NOUN
inlawrev-2486	255	11	.	.	PROPN
inlawrev-2486	255	12	81	81	NUM
inlawrev-2486	255	13	,	,	PUNCT
inlawrev-2486	255	14	§	§	PROPN
inlawrev-2486	255	15	31	31	NUM
inlawrev-2486	255	16	,	,	PUNCT
inlawrev-2486	255	17	1933	1933	NUM
inlawrev-2486	255	18	ind	ind	NOUN
inlawrev-2486	255	19	.	.	PUNCT
inlawrev-2486	256	1	acts	act	VERB
inlawrev-2486	256	2	537	537	NUM
inlawrev-2486	256	3	(	(	PUNCT
inlawrev-2486	256	4	1933	1933	NUM
inlawrev-2486	256	5	)	)	PUNCT
inlawrev-2486	256	6	.	.	PUNCT
inlawrev-2486	257	1	1982	1982	NUM
inlawrev-2486	257	2	]	]	PUNCT
inlawrev-2486	257	3	taxation	taxation	NOUN
inlawrev-2486	257	4	421	421	NUM
inlawrev-2486	257	5	tangibles	tangible	NOUN
inlawrev-2486	257	6	,	,	PUNCT
inlawrev-2486	257	7	while	while	SCONJ
inlawrev-2486	257	8	executed	execute	VERB
inlawrev-2486	257	9	and	and	CCONJ
inlawrev-2486	257	10	delivered	deliver	VERB
inlawrev-2486	257	11	in	in	ADP
inlawrev-2486	257	12	indiana	indiana	PROPN
inlawrev-2486	257	13	,	,	PUNCT
inlawrev-2486	257	14	were	be	AUX
inlawrev-2486	257	15	not	not	PART
inlawrev-2486	257	16	subject	subject	ADJ
inlawrev-2486	257	17	to	to	ADP
inlawrev-2486	257	18	the	the	DET
inlawrev-2486	257	19	intangibles	intangible	NOUN
inlawrev-2486	257	20	tax	tax	NOUN
inlawrev-2486	257	21	.	.	PUNCT
inlawrev-2486	258	1	f.	f.	PROPN
inlawrev-2486	258	2	judicial	judicial	PROPN
inlawrev-2486	258	3	review	review	PROPN
inlawrev-2486	258	4	of	of	ADP
inlawrev-2486	258	5	state	state	NOUN
inlawrev-2486	258	6	tax	tax	NOUN
inlawrev-2486	258	7	board	board	NOUN
inlawrev-2486	258	8	assessments	assessment	NOUN
inlawrev-2486	258	9	—	—	PUNCT
inlawrev-2486	258	10	uhlir	uhlir	ADJ
inlawrev-2486	258	11	v.	v.	ADP
inlawrev-2486	258	12	ritz	ritz	PROPN
inlawrev-2486	258	13	revisited	revisit	VERB
inlawrev-2486	258	14	the	the	DET
inlawrev-2486	258	15	administrative	administrative	ADJ
inlawrev-2486	258	16	proceedings	proceeding	NOUN
inlawrev-2486	258	17	of	of	ADP
inlawrev-2486	258	18	the	the	DET
inlawrev-2486	258	19	state	state	NOUN
inlawrev-2486	258	20	tax	tax	NOUN
inlawrev-2486	258	21	board	board	NOUN
inlawrev-2486	258	22	,	,	PUNCT
inlawrev-2486	258	23	including	include	VERB
inlawrev-2486	258	24	its	its	PRON
inlawrev-2486	258	25	hearings	hearing	NOUN
inlawrev-2486	258	26	on	on	ADP
inlawrev-2486	258	27	contested	contest	VERB
inlawrev-2486	258	28	assessments	assessment	NOUN
inlawrev-2486	258	29	,	,	PUNCT
inlawrev-2486	258	30	are	be	AUX
inlawrev-2486	258	31	specifically	specifically	ADV
inlawrev-2486	258	32	excluded	exclude	VERB
inlawrev-2486	258	33	from	from	ADP
inlawrev-2486	258	34	the	the	DET
inlawrev-2486	258	35	requirements	requirement	NOUN
inlawrev-2486	258	36	of	of	ADP
inlawrev-2486	258	37	the	the	DET
inlawrev-2486	258	38	administrative	administrative	ADJ
inlawrev-2486	258	39	adjudication	adjudication	PROPN
inlawrev-2486	258	40	act.^	act.^	PROPN
inlawrev-2486	258	41	®	®	NOUN
inlawrev-2486	258	42	nevertheless	nevertheless	ADV
inlawrev-2486	258	43	,	,	PUNCT
inlawrev-2486	258	44	in	in	ADP
inlawrev-2486	258	45	state	state	NOUN
inlawrev-2486	258	46	board	board	NOUN
inlawrev-2486	258	47	of	of	ADP
inlawrev-2486	258	48	tax	tax	NOUN
inlawrev-2486	258	49	commissioners	commissioner	NOUN
inlawrev-2486	258	50	v.	v.	ADP
inlawrev-2486	258	51	gatling	gatle	VERB
inlawrev-2486	258	52	gun	gun	NOUN
inlawrev-2486	258	53	club	club	NOUN
inlawrev-2486	258	54	,	,	PUNCT
inlawrev-2486	258	55	inc.^^	inc.^^	PROPN
inlawrev-2486	258	56	the	the	DET
inlawrev-2486	258	57	court	court	NOUN
inlawrev-2486	258	58	of	of	ADP
inlawrev-2486	258	59	appeals	appeals	PROPN
inlawrev-2486	258	60	applied	apply	VERB
inlawrev-2486	258	61	the	the	DET
inlawrev-2486	258	62	supreme	supreme	PROPN
inlawrev-2486	258	63	court	court	PROPN
inlawrev-2486	258	64	's	's	PART
inlawrev-2486	258	65	1970	1970	NUM
inlawrev-2486	258	66	ruling	ruling	NOUN
inlawrev-2486	258	67	in	in	ADP
inlawrev-2486	258	68	uhlir	uhlir	NOUN
inlawrev-2486	258	69	v.	v.	ADP
inlawrev-2486	258	70	ritz^^	ritz^^	NOUN
inlawrev-2486	258	71	to	to	ADP
inlawrev-2486	258	72	an	an	DET
inlawrev-2486	258	73	appeal	appeal	NOUN
inlawrev-2486	258	74	from	from	ADP
inlawrev-2486	258	75	the	the	DET
inlawrev-2486	258	76	state	state	NOUN
inlawrev-2486	258	77	tax	tax	PROPN
inlawrev-2486	258	78	board	board	NOUN
inlawrev-2486	258	79	's	's	PART
inlawrev-2486	258	80	assessment	assessment	NOUN
inlawrev-2486	258	81	and	and	CCONJ
inlawrev-2486	258	82	acknowledged	acknowledge	VERB
inlawrev-2486	258	83	the	the	DET
inlawrev-2486	258	84	limitations	limitation	NOUN
inlawrev-2486	258	85	of	of	ADP
inlawrev-2486	258	86	the	the	DET
inlawrev-2486	258	87	reviewing	reviewing	NOUN
inlawrev-2486	258	88	court	court	NOUN
inlawrev-2486	258	89	:	:	PUNCT
inlawrev-2486	258	90	thus	thus	ADV
inlawrev-2486	258	91	,	,	PUNCT
inlawrev-2486	258	92	even	even	ADV
inlawrev-2486	258	93	where	where	SCONJ
inlawrev-2486	258	94	the	the	DET
inlawrev-2486	258	95	administrative	administrative	ADJ
inlawrev-2486	258	96	adjudication	adjudication	NOUN
inlawrev-2486	258	97	act	act	NOUN
inlawrev-2486	258	98	is	be	AUX
inlawrev-2486	258	99	inapplicable	inapplicable	ADJ
inlawrev-2486	258	100	and	and	CCONJ
inlawrev-2486	258	101	another	another	DET
inlawrev-2486	258	102	statute	statute	NOUN
inlawrev-2486	258	103	expressly	expressly	ADV
inlawrev-2486	258	104	provides	provide	VERB
inlawrev-2486	258	105	for	for	ADP
inlawrev-2486	258	106	an	an	DET
inlawrev-2486	258	107	appeal	appeal	NOUN
inlawrev-2486	258	108	de	de	ADP
inlawrev-2486	258	109	novo	novo	NOUN
inlawrev-2486	258	110	,	,	PUNCT
inlawrev-2486	258	111	the	the	DET
inlawrev-2486	258	112	reviewing	reviewing	NOUN
inlawrev-2486	258	113	court	court	NOUN
inlawrev-2486	258	114	must	must	AUX
inlawrev-2486	258	115	go	go	VERB
inlawrev-2486	258	116	no	no	ADV
inlawrev-2486	258	117	further	far	ADV
inlawrev-2486	258	118	than	than	SCONJ
inlawrev-2486	258	119	to	to	PART
inlawrev-2486	258	120	examine	examine	VERB
inlawrev-2486	258	121	the	the	DET
inlawrev-2486	258	122	propriety	propriety	NOUN
inlawrev-2486	258	123	of	of	ADP
inlawrev-2486	258	124	the	the	DET
inlawrev-2486	258	125	agency	agency	NOUN
inlawrev-2486	258	126	's	's	PART
inlawrev-2486	258	127	facts	fact	NOUN
inlawrev-2486	258	128	as	as	SCONJ
inlawrev-2486	258	129	the	the	DET
inlawrev-2486	258	130	agency	agency	NOUN
inlawrev-2486	258	131	found	find	VERB
inlawrev-2486	258	132	them	they	PRON
inlawrev-2486	258	133	and	and	CCONJ
inlawrev-2486	258	134	the	the	DET
inlawrev-2486	258	135	propriety	propriety	NOUN
inlawrev-2486	258	136	of	of	ADP
inlawrev-2486	258	137	the	the	DET
inlawrev-2486	258	138	agency	agency	NOUN
inlawrev-2486	258	139	's	's	PART
inlawrev-2486	258	140	order	order	NOUN
inlawrev-2486	258	141	in	in	ADP
inlawrev-2486	258	142	light	light	NOUN
inlawrev-2486	258	143	of	of	ADP
inlawrev-2486	258	144	the	the	DET
inlawrev-2486	258	145	facts	fact	NOUN
inlawrev-2486	258	146	found	find	VERB
inlawrev-2486	258	147	.	.	PUNCT
inlawrev-2486	259	1	the	the	DET
inlawrev-2486	259	2	reviewing	reviewing	NOUN
inlawrev-2486	259	3	court	court	NOUN
inlawrev-2486	259	4	may	may	AUX
inlawrev-2486	259	5	not	not	PART
inlawrev-2486	259	6	simply	simply	ADV
inlawrev-2486	259	7	review	review	VERB
inlawrev-2486	259	8	and	and	CCONJ
inlawrev-2486	259	9	reweigh	reweigh	VERB
inlawrev-2486	259	10	the	the	DET
inlawrev-2486	259	11	evidence	evidence	NOUN
inlawrev-2486	259	12	without	without	ADP
inlawrev-2486	259	13	giving	give	VERB
inlawrev-2486	259	14	weight	weight	NOUN
inlawrev-2486	259	15	to	to	ADP
inlawrev-2486	259	16	the	the	DET
inlawrev-2486	259	17	agency	agency	NOUN
inlawrev-2486	259	18	's	's	PART
inlawrev-2486	259	19	findings	finding	NOUN
inlawrev-2486	259	20	.	.	PUNCT
inlawrev-2486	260	1	uhlir	uhlir	PROPN
inlawrev-2486	260	2	v.	v.	PROPN
inlawrev-2486	260	3	ritz	ritz	PROPN
inlawrev-2486	260	4	,	,	PUNCT
inlawrev-2486	260	5	supra.^^	supra.^^	X
inlawrev-2486	261	1	the	the	DET
inlawrev-2486	261	2	court	court	NOUN
inlawrev-2486	261	3	in	in	ADP
inlawrev-2486	261	4	gatling	gatling	NOUN
inlawrev-2486	261	5	gun	gun	NOUN
inlawrev-2486	261	6	club	club	NOUN
inlawrev-2486	261	7	held	hold	VERB
inlawrev-2486	261	8	that	that	SCONJ
inlawrev-2486	261	9	the	the	DET
inlawrev-2486	261	10	trial	trial	NOUN
inlawrev-2486	261	11	court	court	NOUN
inlawrev-2486	261	12	had	have	AUX
inlawrev-2486	261	13	committed	commit	VERB
inlawrev-2486	261	14	reversible	reversible	ADJ
inlawrev-2486	261	15	error	error	NOUN
inlawrev-2486	261	16	by	by	ADP
inlawrev-2486	261	17	admitting	admit	VERB
inlawrev-2486	261	18	into	into	ADP
inlawrev-2486	261	19	evidence	evidence	NOUN
inlawrev-2486	261	20	testimony	testimony	NOUN
inlawrev-2486	261	21	and	and	CCONJ
inlawrev-2486	261	22	exhibits	exhibit	NOUN
inlawrev-2486	261	23	not	not	PART
inlawrev-2486	261	24	introduced	introduce	VERB
inlawrev-2486	261	25	at	at	ADP
inlawrev-2486	261	26	the	the	DET
inlawrev-2486	261	27	state	state	NOUN
inlawrev-2486	261	28	tax	tax	PROPN
inlawrev-2486	261	29	board	board	NOUN
inlawrev-2486	261	30	's	's	PART
inlawrev-2486	261	31	administrative	administrative	ADJ
inlawrev-2486	261	32	hearing	hearing	NOUN
inlawrev-2486	261	33	,	,	PUNCT
inlawrev-2486	261	34	and	and	CCONJ
inlawrev-2486	261	35	further	far	ADV
inlawrev-2486	261	36	stated	state	VERB
inlawrev-2486	261	37	:	:	PUNCT
inlawrev-2486	261	38	we	we	PRON
inlawrev-2486	261	39	conclude	conclude	VERB
inlawrev-2486	261	40	that	that	SCONJ
inlawrev-2486	261	41	,	,	PUNCT
inlawrev-2486	261	42	aside	aside	ADV
inlawrev-2486	261	43	from	from	ADP
inlawrev-2486	261	44	the	the	DET
inlawrev-2486	261	45	hearing	hearing	NOUN
inlawrev-2486	261	46	officer	officer	NOUN
inlawrev-2486	261	47	,	,	PUNCT
inlawrev-2486	261	48	who	who	PRON
inlawrev-2486	261	49	may	may	AUX
inlawrev-2486	261	50	testify	testify	VERB
inlawrev-2486	261	51	regarding	regard	VERB
inlawrev-2486	261	52	his	his	PRON
inlawrev-2486	261	53	investigation	investigation	NOUN
inlawrev-2486	261	54	and	and	CCONJ
inlawrev-2486	261	55	his	his	PRON
inlawrev-2486	261	56	recommendation	recommendation	NOUN
inlawrev-2486	261	57	to	to	ADP
inlawrev-2486	261	58	the	the	DET
inlawrev-2486	261	59	board	board	NOUN
inlawrev-2486	261	60	,	,	PUNCT
inlawrev-2486	261	61	only	only	ADV
inlawrev-2486	261	62	those	those	DET
inlawrev-2486	261	63	witnesses	witness	NOUN
inlawrev-2486	261	64	who	who	PRON
inlawrev-2486	261	65	testified	testify	VERB
inlawrev-2486	261	66	at	at	ADP
inlawrev-2486	261	67	the	the	DET
inlawrev-2486	261	68	board	board	NOUN
inlawrev-2486	261	69	's	's	PART
inlawrev-2486	261	70	hearing	hearing	NOUN
inlawrev-2486	261	71	may	may	AUX
inlawrev-2486	261	72	testify	testify	VERB
inlawrev-2486	261	73	at	at	ADP
inlawrev-2486	261	74	the	the	DET
inlawrev-2486	261	75	judicial	judicial	ADJ
inlawrev-2486	261	76	review	review	NOUN
inlawrev-2486	261	77	hearing	hearing	NOUN
inlawrev-2486	261	78	,	,	PUNCT
inlawrev-2486	261	79	and	and	CCONJ
inlawrev-2486	261	80	they	they	PRON
inlawrev-2486	261	81	may	may	AUX
inlawrev-2486	261	82	testify	testify	VERB
inlawrev-2486	261	83	only	only	ADV
inlawrev-2486	261	84	to	to	ADP
inlawrev-2486	261	85	those	those	DET
inlawrev-2486	261	86	facts	fact	NOUN
inlawrev-2486	261	87	to	to	PART
inlawrev-2486	261	88	which	which	PRON
inlawrev-2486	261	89	they	they	PRON
inlawrev-2486	261	90	testified	testify	VERB
inlawrev-2486	261	91	at	at	ADP
inlawrev-2486	261	92	the	the	DET
inlawrev-2486	261	93	board	board	NOUN
inlawrev-2486	261	94	's	's	PART
inlawrev-2486	261	95	hearing	hearing	NOUN
inlawrev-2486	261	96	.	.	PUNCT
inlawrev-2486	262	1	similarly	similarly	ADV
inlawrev-2486	262	2	,	,	PUNCT
inlawrev-2486	262	3	only	only	ADV
inlawrev-2486	262	4	those	those	DET
inlawrev-2486	262	5	exhibits	exhibit	NOUN
inlawrev-2486	262	6	introduced	introduce	VERB
inlawrev-2486	262	7	at	at	ADP
inlawrev-2486	262	8	the	the	DET
inlawrev-2486	262	9	board	board	NOUN
inlawrev-2486	262	10	's	's	PART
inlawrev-2486	262	11	hearing	hearing	NOUN
inlawrev-2486	262	12	may	may	AUX
inlawrev-2486	262	13	be	be	AUX
inlawrev-2486	262	14	introduced	introduce	VERB
inlawrev-2486	262	15	on	on	ADP
inlawrev-2486	262	16	judicial	judicial	ADJ
inlawrev-2486	262	17	review	review	NOUN
inlawrev-2486	262	18	.	.	PUNCT
inlawrev-2486	263	1	see	see	VERB
inlawrev-2486	263	2	state	state	NOUN
inlawrev-2486	263	3	board	board	PROPN
inlawrev-2486	263	4	of	of	ADP
inlawrev-2486	263	5	tax	tax	NOUN
inlawrev-2486	263	6	commissioners	commissioner	NOUN
inlawrev-2486	263	7	v.	v.	ADP
inlawrev-2486	263	8	stone	stone	PROPN
inlawrev-2486	263	9	city	city	PROPN
inlawrev-2486	263	10	plaza	plaza	PROPN
inlawrev-2486	263	11	,	,	PUNCT
inlawrev-2486	263	12	supra.^^	supra.^^	NOUN
inlawrev-2486	263	13	one	one	NUM
inlawrev-2486	263	14	curious	curious	ADJ
inlawrev-2486	263	15	aspect	aspect	NOUN
inlawrev-2486	263	16	of	of	ADP
inlawrev-2486	263	17	the	the	DET
inlawrev-2486	263	18	gatling	gatling	NOUN
inlawrev-2486	263	19	gun	gun	NOUN
inlawrev-2486	263	20	club	club	NOUN
inlawrev-2486	263	21	decision	decision	NOUN
inlawrev-2486	263	22	is	be	AUX
inlawrev-2486	263	23	that	that	SCONJ
inlawrev-2486	263	24	the	the	DET
inlawrev-2486	263	25	court	court	NOUN
inlawrev-2486	263	26	,	,	PUNCT
inlawrev-2486	263	27	in	in	ADP
inlawrev-2486	263	28	a	a	DET
inlawrev-2486	263	29	footnote	footnote	NOUN
inlawrev-2486	263	30	,	,	PUNCT
inlawrev-2486	263	31	recognized	recognize	VERB
inlawrev-2486	263	32	its	its	PRON
inlawrev-2486	263	33	1979	1979	NUM
inlawrev-2486	263	34	decision	decision	NOUN
inlawrev-2486	263	35	in	in	ADP
inlawrev-2486	263	36	stokely	stokely	NOUN
inlawrev-2486	263	37	-	-	PUNCT
inlawrev-2486	263	38	van	van	PROPN
inlawrev-2486	263	39	camp	camp	PROPN
inlawrev-2486	263	40	,	,	PUNCT
inlawrev-2486	263	41	inc	inc	PROPN
inlawrev-2486	263	42	.	.	PROPN
inlawrev-2486	264	1	v.	v.	ADP
inlawrev-2486	264	2	state	state	PROPN
inlawrev-2486	264	3	board	board	PROPN
inlawrev-2486	264	4	of	of	ADP
inlawrev-2486	264	5	tax	tax	NOUN
inlawrev-2486	264	6	commissioners^^	commissioners^^	NOUN
inlawrev-2486	264	7	as	as	SCONJ
inlawrev-2486	264	8	follows	follow	VERB
inlawrev-2486	264	9	:	:	PUNCT
inlawrev-2486	264	10	''	''	PUNCT
inlawrev-2486	264	11	'	'	PUNCT
inlawrev-2486	264	12	ind	ind	NOUN
inlawrev-2486	264	13	.	.	PUNCT
inlawrev-2486	265	1	code	code	PROPN
inlawrev-2486	265	2	§	§	PROPN
inlawrev-2486	265	3	4	4	NUM
inlawrev-2486	265	4	-	-	SYM
inlawrev-2486	265	5	22	22	NUM
inlawrev-2486	265	6	-	-	PUNCT
inlawrev-2486	265	7	1	1	NUM
inlawrev-2486	265	8	-	-	SYM
inlawrev-2486	265	9	2	2	NUM
inlawrev-2486	265	10	(	(	PUNCT
inlawrev-2486	265	11	1976	1976	NUM
inlawrev-2486	265	12	)	)	PUNCT
inlawrev-2486	265	13	.	.	PUNCT
inlawrev-2486	266	1	'	'	PUNCT
inlawrev-2486	267	1	*	*	PUNCT
inlawrev-2486	267	2	»	»	PUNCT
inlawrev-2486	267	3	420	420	NUM
inlawrev-2486	267	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	267	5	1324	1324	NUM
inlawrev-2486	267	6	(	(	PUNCT
inlawrev-2486	267	7	ind	ind	NOUN
inlawrev-2486	267	8	.	.	PUNCT
inlawrev-2486	268	1	ct	ct	PROPN
inlawrev-2486	268	2	.	.	PUNCT
inlawrev-2486	269	1	app	app	PROPN
inlawrev-2486	269	2	.	.	PROPN
inlawrev-2486	269	3	1981	1981	NUM
inlawrev-2486	269	4	)	)	PUNCT
inlawrev-2486	269	5	.	.	PUNCT
inlawrev-2486	270	1	•«^55	•«^55	PROPN
inlawrev-2486	270	2	ind	ind	NOUN
inlawrev-2486	270	3	.	.	PUNCT
inlawrev-2486	271	1	342	342	NUM
inlawrev-2486	271	2	,	,	PUNCT
inlawrev-2486	271	3	264	264	NUM
inlawrev-2486	271	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	271	5	312	312	NUM
inlawrev-2486	271	6	(	(	PUNCT
inlawrev-2486	271	7	1970	1970	NUM
inlawrev-2486	271	8	)	)	PUNCT
inlawrev-2486	271	9	.	.	PUNCT
inlawrev-2486	272	1	"	"	PUNCT
inlawrev-2486	272	2	420	420	NUM
inlawrev-2486	272	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	272	4	at	at	ADP
inlawrev-2486	272	5	1328	1328	NUM
inlawrev-2486	272	6	.	.	PUNCT
inlawrev-2486	273	1	"	"	PUNCT
inlawrev-2486	273	2	^394	^394	X
inlawrev-2486	273	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	273	4	209	209	NUM
inlawrev-2486	273	5	(	(	PUNCT
inlawrev-2486	273	6	ind	ind	NOUN
inlawrev-2486	273	7	.	.	PUNCT
inlawrev-2486	274	1	ct	ct	PROPN
inlawrev-2486	274	2	.	.	PUNCT
inlawrev-2486	275	1	app	app	PROPN
inlawrev-2486	275	2	.	.	PROPN
inlawrev-2486	275	3	1979	1979	NUM
inlawrev-2486	275	4	)	)	PUNCT
inlawrev-2486	275	5	.	.	PUNCT
inlawrev-2486	276	1	422	422	NUM
inlawrev-2486	276	2	indiana	indiana	PROPN
inlawrev-2486	276	3	law	law	PROPN
inlawrev-2486	276	4	review	review	NOUN
inlawrev-2486	276	5	[	[	X
inlawrev-2486	276	6	vol	vol	NOUN
inlawrev-2486	276	7	.	.	PUNCT
inlawrev-2486	276	8	15:409	15:409	NUM
inlawrev-2486	277	1	although	although	SCONJ
inlawrev-2486	277	2	the	the	DET
inlawrev-2486	277	3	club	club	NOUN
inlawrev-2486	277	4	did	do	AUX
inlawrev-2486	277	5	not	not	PART
inlawrev-2486	277	6	raise	raise	VERB
inlawrev-2486	277	7	the	the	DET
inlawrev-2486	277	8	issue	issue	NOUN
inlawrev-2486	277	9	either	either	CCONJ
inlawrev-2486	277	10	before	before	ADP
inlawrev-2486	277	11	the	the	DET
inlawrev-2486	277	12	circuit	circuit	NOUN
inlawrev-2486	277	13	court	court	NOUN
inlawrev-2486	277	14	or	or	CCONJ
inlawrev-2486	277	15	on	on	ADP
inlawrev-2486	277	16	appeal	appeal	NOUN
inlawrev-2486	277	17	to	to	ADP
inlawrev-2486	277	18	this	this	DET
inlawrev-2486	277	19	court	court	NOUN
inlawrev-2486	277	20	,	,	PUNCT
inlawrev-2486	277	21	it	it	PRON
inlawrev-2486	277	22	does	do	AUX
inlawrev-2486	277	23	not	not	PART
inlawrev-2486	277	24	appear	appear	VERB
inlawrev-2486	277	25	from	from	ADP
inlawrev-2486	277	26	the	the	DET
inlawrev-2486	277	27	record	record	NOUN
inlawrev-2486	277	28	that	that	PRON
inlawrev-2486	277	29	the	the	DET
inlawrev-2486	277	30	board	board	NOUN
inlawrev-2486	277	31	issued	issue	VERB
inlawrev-2486	277	32	written	write	VERB
inlawrev-2486	277	33	findings	finding	NOUN
inlawrev-2486	277	34	of	of	ADP
inlawrev-2486	277	35	fact	fact	NOUN
inlawrev-2486	277	36	.	.	PUNCT
inlawrev-2486	278	1	the	the	DET
inlawrev-2486	278	2	notice	notice	NOUN
inlawrev-2486	278	3	given	give	VERB
inlawrev-2486	278	4	by	by	ADP
inlawrev-2486	278	5	the	the	DET
inlawrev-2486	278	6	board	board	NOUN
inlawrev-2486	278	7	of	of	ADP
inlawrev-2486	278	8	its	its	PRON
inlawrev-2486	278	9	action	action	NOUN
inlawrev-2486	278	10	on	on	ADP
inlawrev-2486	278	11	the	the	DET
inlawrev-2486	278	12	club	club	NOUN
inlawrev-2486	278	13	's	's	PART
inlawrev-2486	278	14	application	application	NOUN
inlawrev-2486	278	15	for	for	ADP
inlawrev-2486	278	16	exemption	exemption	NOUN
inlawrev-2486	278	17	merely	merely	ADV
inlawrev-2486	278	18	stated	state	VERB
inlawrev-2486	278	19	that	that	SCONJ
inlawrev-2486	278	20	the	the	DET
inlawrev-2486	278	21	exemption	exemption	NOUN
inlawrev-2486	278	22	was	be	AUX
inlawrev-2486	278	23	denied	deny	VERB
inlawrev-2486	278	24	for	for	ADP
inlawrev-2486	278	25	the	the	DET
inlawrev-2486	278	26	property	property	NOUN
inlawrev-2486	278	27	in	in	ADP
inlawrev-2486	278	28	question	question	NOUN
inlawrev-2486	278	29	.	.	PUNCT
inlawrev-2486	279	1	the	the	DET
inlawrev-2486	279	2	hearing	hearing	NOUN
inlawrev-2486	279	3	officer	officer	NOUN
inlawrev-2486	279	4	's	's	PART
inlawrev-2486	279	5	one	one	NUM
inlawrev-2486	279	6	-	-	PUNCT
inlawrev-2486	279	7	page	page	NOUN
inlawrev-2486	279	8	report	report	NOUN
inlawrev-2486	279	9	and	and	CCONJ
inlawrev-2486	279	10	recommendation	recommendation	NOUN
inlawrev-2486	279	11	to	to	ADP
inlawrev-2486	279	12	the	the	DET
inlawrev-2486	279	13	board	board	NOUN
inlawrev-2486	279	14	is	be	AUX
inlawrev-2486	279	15	too	too	ADV
inlawrev-2486	279	16	brief	brief	ADJ
inlawrev-2486	279	17	and	and	CCONJ
inlawrev-2486	279	18	conclusory	conclusory	ADJ
inlawrev-2486	279	19	to	to	PART
inlawrev-2486	279	20	constitute	constitute	VERB
inlawrev-2486	279	21	findings	finding	NOUN
inlawrev-2486	279	22	of	of	ADP
inlawrev-2486	279	23	fact	fact	NOUN
inlawrev-2486	279	24	.	.	PUNCT
inlawrev-2486	280	1	although	although	SCONJ
inlawrev-2486	280	2	findings	finding	NOUN
inlawrev-2486	280	3	of	of	ADP
inlawrev-2486	280	4	fact	fact	NOUN
inlawrev-2486	280	5	are	be	AUX
inlawrev-2486	280	6	not	not	PART
inlawrev-2486	280	7	statutorily	statutorily	ADV
inlawrev-2486	280	8	required	require	VERB
inlawrev-2486	280	9	for	for	ADP
inlawrev-2486	280	10	proceedings	proceeding	NOUN
inlawrev-2486	280	11	before	before	ADP
inlawrev-2486	280	12	the	the	DET
inlawrev-2486	280	13	board	board	NOUN
inlawrev-2486	280	14	,	,	PUNCT
inlawrev-2486	280	15	this	this	DET
inlawrev-2486	280	16	court	court	NOUN
inlawrev-2486	280	17	has	have	AUX
inlawrev-2486	280	18	held	hold	VERB
inlawrev-2486	280	19	that	that	SCONJ
inlawrev-2486	280	20	written	write	VERB
inlawrev-2486	280	21	findings	finding	NOUN
inlawrev-2486	280	22	are	be	AUX
inlawrev-2486	280	23	necessary	necessary	ADJ
inlawrev-2486	280	24	in	in	ADP
inlawrev-2486	280	25	order	order	NOUN
inlawrev-2486	280	26	for	for	ADP
inlawrev-2486	280	27	the	the	DET
inlawrev-2486	280	28	circuit	circuit	NOUN
inlawrev-2486	280	29	or	or	CCONJ
inlawrev-2486	280	30	superior	superior	ADJ
inlawrev-2486	280	31	court	court	NOUN
inlawrev-2486	280	32	to	to	PART
inlawrev-2486	280	33	review	review	VERB
inlawrev-2486	280	34	the	the	DET
inlawrev-2486	280	35	board	board	NOUN
inlawrev-2486	280	36	's	's	PART
inlawrev-2486	280	37	action	action	NOUN
inlawrev-2486	280	38	.	.	PUNCT
inlawrev-2486	281	1	stokely	stokely	PROPN
inlawrev-2486	281	2	-	-	PUNCT
inlawrev-2486	281	3	van	van	PROPN
inlawrev-2486	281	4	camp	camp	PROPN
inlawrev-2486	281	5	,	,	PUNCT
inlawrev-2486	281	6	inc	inc	PROPN
inlawrev-2486	281	7	.	.	PROPN
inlawrev-2486	282	1	v.	v.	ADP
inlawrev-2486	282	2	state	state	PROPN
inlawrev-2486	282	3	bd	bd	PROPN
inlawrev-2486	282	4	.	.	PROPN
inlawrev-2486	282	5	of	of	ADP
inlawrev-2486	282	6	tax	tax	NOUN
inlawrev-2486	282	7	comm'rs	comm'rs	NOUN
inlawrev-2486	282	8	,	,	PUNCT
inlawrev-2486	282	9	(	(	PUNCT
inlawrev-2486	282	10	1979	1979	NUM
inlawrev-2486	282	11	)	)	PUNCT
inlawrev-2486	282	12	ind.app	ind.app	NUM
inlawrev-2486	282	13	.	.	PUNCT
inlawrev-2486	283	1	,	,	PUNCT
inlawrev-2486	283	2	394	394	NUM
inlawrev-2486	283	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	283	4	209.^^	209.^^	VERB
inlawrev-2486	283	5	the	the	DET
inlawrev-2486	283	6	gatling	gatling	NOUN
inlawrev-2486	283	7	gun	gun	NOUN
inlawrev-2486	283	8	club	club	NOUN
inlawrev-2486	283	9	case	case	NOUN
inlawrev-2486	283	10	was	be	AUX
inlawrev-2486	283	11	remanded	remand	VERB
inlawrev-2486	283	12	to	to	ADP
inlawrev-2486	283	13	the	the	DET
inlawrev-2486	283	14	trial	trial	NOUN
inlawrev-2486	283	15	court	court	NOUN
inlawrev-2486	283	16	for	for	ADP
inlawrev-2486	283	17	a	a	DET
inlawrev-2486	283	18	new	new	ADJ
inlawrev-2486	283	19	hearing	hearing	NOUN
inlawrev-2486	283	20	consistent	consistent	ADJ
inlawrev-2486	283	21	with	with	ADP
inlawrev-2486	283	22	the	the	DET
inlawrev-2486	283	23	decision	decision	NOUN
inlawrev-2486	283	24	of	of	ADP
inlawrev-2486	283	25	the	the	DET
inlawrev-2486	283	26	court	court	NOUN
inlawrev-2486	283	27	of	of	ADP
inlawrev-2486	283	28	appeals	appeal	NOUN
inlawrev-2486	283	29	.	.	PUNCT
inlawrev-2486	284	1	it	it	PRON
inlawrev-2486	284	2	is	be	AUX
inlawrev-2486	284	3	unclear	unclear	ADJ
inlawrev-2486	284	4	,	,	PUNCT
inlawrev-2486	284	5	however	however	ADV
inlawrev-2486	284	6	,	,	PUNCT
inlawrev-2486	284	7	whether	whether	SCONJ
inlawrev-2486	284	8	the	the	DET
inlawrev-2486	284	9	taxpayer	taxpayer	NOUN
inlawrev-2486	284	10	could	could	AUX
inlawrev-2486	284	11	now	now	ADV
inlawrev-2486	284	12	raise	raise	VERB
inlawrev-2486	284	13	for	for	ADP
inlawrev-2486	284	14	the	the	DET
inlawrev-2486	284	15	first	first	ADJ
inlawrev-2486	284	16	time	time	NOUN
inlawrev-2486	284	17	the	the	DET
inlawrev-2486	284	18	procedural	procedural	ADJ
inlawrev-2486	284	19	defect	defect	NOUN
inlawrev-2486	284	20	in	in	ADP
inlawrev-2486	284	21	the	the	DET
inlawrev-2486	284	22	state	state	NOUN
inlawrev-2486	284	23	tax	tax	PROPN
inlawrev-2486	284	24	board	board	NOUN
inlawrev-2486	284	25	's	's	PART
inlawrev-2486	284	26	order	order	NOUN
inlawrev-2486	284	27	,	,	PUNCT
inlawrev-2486	284	28	which	which	PRON
inlawrev-2486	284	29	did	do	AUX
inlawrev-2486	284	30	not	not	PART
inlawrev-2486	284	31	include	include	VERB
inlawrev-2486	284	32	written	write	VERB
inlawrev-2486	284	33	findings	finding	NOUN
inlawrev-2486	284	34	of	of	ADP
inlawrev-2486	284	35	fact	fact	NOUN
inlawrev-2486	284	36	as	as	SCONJ
inlawrev-2486	284	37	required	require	VERB
inlawrev-2486	284	38	by	by	ADP
inlawrev-2486	284	39	the	the	DET
inlawrev-2486	284	40	stokely	stokely	NOUN
inlawrev-2486	284	41	-	-	PUNCT
inlawrev-2486	284	42	van	van	PROPN
inlawrev-2486	284	43	camp	camp	NOUN
inlawrev-2486	284	44	ruling	ruling	NOUN
inlawrev-2486	284	45	.	.	PUNCT
inlawrev-2486	285	1	once	once	ADV
inlawrev-2486	285	2	again	again	ADV
inlawrev-2486	285	3	the	the	DET
inlawrev-2486	285	4	court	court	NOUN
inlawrev-2486	285	5	is	be	AUX
inlawrev-2486	285	6	admonishing	admonish	VERB
inlawrev-2486	285	7	the	the	DET
inlawrev-2486	285	8	state	state	NOUN
inlawrev-2486	285	9	tax	tax	NOUN
inlawrev-2486	285	10	board	board	NOUN
inlawrev-2486	285	11	,	,	PUNCT
inlawrev-2486	285	12	as	as	ADV
inlawrev-2486	285	13	well	well	ADV
inlawrev-2486	285	14	as	as	ADP
inlawrev-2486	285	15	taxpayers	taxpayer	NOUN
inlawrev-2486	285	16	,	,	PUNCT
inlawrev-2486	285	17	of	of	ADP
inlawrev-2486	285	18	the	the	DET
inlawrev-2486	285	19	requirements	requirement	NOUN
inlawrev-2486	285	20	of	of	ADP
inlawrev-2486	285	21	due	due	ADJ
inlawrev-2486	285	22	process	process	NOUN
inlawrev-2486	285	23	even	even	ADV
inlawrev-2486	285	24	though	though	SCONJ
inlawrev-2486	285	25	the	the	DET
inlawrev-2486	285	26	board	board	NOUN
inlawrev-2486	285	27	is	be	AUX
inlawrev-2486	285	28	statutorily	statutorily	ADV
inlawrev-2486	285	29	exempt	exempt	ADJ
inlawrev-2486	285	30	from	from	ADP
inlawrev-2486	285	31	the	the	DET
inlawrev-2486	285	32	administrative	administrative	ADJ
inlawrev-2486	285	33	hearing	hearing	NOUN
inlawrev-2486	285	34	requirements	requirement	NOUN
inlawrev-2486	285	35	of	of	ADP
inlawrev-2486	285	36	the	the	DET
inlawrev-2486	285	37	administrative	administrative	PROPN
inlawrev-2486	285	38	adjudication	adjudication	PROPN
inlawrev-2486	285	39	act	act	PROPN
inlawrev-2486	285	40	.	.	PUNCT
inlawrev-2486	286	1	g.	g.	VERB
inlawrev-2486	286	2	some	some	DET
inlawrev-2486	286	3	inheritance	inheritance	NOUN
inlawrev-2486	286	4	tax	tax	NOUN
inlawrev-2486	286	5	decisions	decision	NOUN
inlawrev-2486	286	6	the	the	DET
inlawrev-2486	286	7	past	past	ADJ
inlawrev-2486	286	8	survey	survey	NOUN
inlawrev-2486	286	9	period	period	NOUN
inlawrev-2486	286	10	was	be	AUX
inlawrev-2486	286	11	sprinkled	sprinkle	VERB
inlawrev-2486	286	12	with	with	ADP
inlawrev-2486	286	13	several	several	ADJ
inlawrev-2486	286	14	inheritance	inheritance	NOUN
inlawrev-2486	286	15	tax	tax	NOUN
inlawrev-2486	286	16	decisions	decision	NOUN
inlawrev-2486	286	17	.	.	PUNCT
inlawrev-2486	287	1	most	most	ADJ
inlawrev-2486	287	2	of	of	ADP
inlawrev-2486	287	3	these	these	DET
inlawrev-2486	287	4	cases	case	NOUN
inlawrev-2486	287	5	involved	involve	VERB
inlawrev-2486	287	6	single	single	ADJ
inlawrev-2486	287	7	issue	issue	NOUN
inlawrev-2486	287	8	rulings	ruling	NOUN
inlawrev-2486	287	9	which	which	PRON
inlawrev-2486	287	10	do	do	AUX
inlawrev-2486	287	11	not	not	PART
inlawrev-2486	287	12	represent	represent	VERB
inlawrev-2486	287	13	significant	significant	ADJ
inlawrev-2486	287	14	developments	development	NOUN
inlawrev-2486	287	15	in	in	ADP
inlawrev-2486	287	16	the	the	DET
inlawrev-2486	287	17	law	law	NOUN
inlawrev-2486	287	18	.	.	PUNCT
inlawrev-2486	288	1	practitioners	practitioner	NOUN
inlawrev-2486	288	2	in	in	ADP
inlawrev-2486	288	3	this	this	DET
inlawrev-2486	288	4	field	field	NOUN
inlawrev-2486	288	5	are	be	AUX
inlawrev-2486	288	6	,	,	PUNCT
inlawrev-2486	288	7	of	of	ADP
inlawrev-2486	288	8	course	course	NOUN
inlawrev-2486	288	9	,	,	PUNCT
inlawrev-2486	288	10	obliged	oblige	VERB
inlawrev-2486	288	11	to	to	PART
inlawrev-2486	288	12	double	double	VERB
inlawrev-2486	288	13	check	check	VERB
inlawrev-2486	288	14	all	all	PRON
inlawrev-2486	288	15	of	of	ADP
inlawrev-2486	288	16	these	these	DET
inlawrev-2486	288	17	rulings	ruling	NOUN
inlawrev-2486	288	18	.	.	PUNCT
inlawrev-2486	289	1	the	the	DET
inlawrev-2486	289	2	holdings	holding	NOUN
inlawrev-2486	289	3	by	by	ADP
inlawrev-2486	289	4	the	the	DET
inlawrev-2486	289	5	court	court	NOUN
inlawrev-2486	289	6	of	of	ADP
inlawrev-2486	289	7	appeals	appeal	NOUN
inlawrev-2486	289	8	in	in	ADP
inlawrev-2486	289	9	in	in	ADP
inlawrev-2486	289	10	re	re	NOUN
inlawrev-2486	289	11	estate	estate	NOUN
inlawrev-2486	289	12	of	of	ADP
inlawrev-2486	289	13	newew^	newew^	NOUN
inlawrev-2486	289	14	and	and	CCONJ
inlawrev-2486	289	15	in	in	ADP
inlawrev-2486	289	16	re	re	NOUN
inlawrev-2486	289	17	estate	estate	NOUN
inlawrev-2486	289	18	of	of	ADP
inlawrev-2486	289	19	wisely^^	wisely^^	NOUN
inlawrev-2486	289	20	are	be	AUX
inlawrev-2486	289	21	interesting	interesting	ADJ
inlawrev-2486	289	22	to	to	PART
inlawrev-2486	289	23	compare	compare	VERB
inlawrev-2486	289	24	because	because	SCONJ
inlawrev-2486	289	25	each	each	PRON
inlawrev-2486	289	26	dealt	deal	VERB
inlawrev-2486	289	27	with	with	ADP
inlawrev-2486	289	28	the	the	DET
inlawrev-2486	289	29	issue	issue	NOUN
inlawrev-2486	289	30	of	of	ADP
inlawrev-2486	289	31	whether	whether	SCONJ
inlawrev-2486	289	32	a	a	DET
inlawrev-2486	289	33	beneficiary	beneficiary	NOUN
inlawrev-2486	289	34	's	's	PART
inlawrev-2486	289	35	renunciation	renunciation	NOUN
inlawrev-2486	289	36	of	of	ADP
inlawrev-2486	289	37	a	a	DET
inlawrev-2486	289	38	testamentary	testamentary	ADJ
inlawrev-2486	289	39	transfer	transfer	NOUN
inlawrev-2486	289	40	of	of	ADP
inlawrev-2486	289	41	property	property	NOUN
inlawrev-2486	289	42	affected	affect	VERB
inlawrev-2486	289	43	the	the	DET
inlawrev-2486	289	44	computation	computation	NOUN
inlawrev-2486	289	45	of	of	ADP
inlawrev-2486	289	46	inheritance	inheritance	NOUN
inlawrev-2486	289	47	tax	tax	NOUN
inlawrev-2486	289	48	.	.	PUNCT
inlawrev-2486	290	1	in	in	ADP
inlawrev-2486	290	2	newell	newell	PROPN
inlawrev-2486	290	3	,	,	PUNCT
inlawrev-2486	290	4	the	the	DET
inlawrev-2486	290	5	court	court	NOUN
inlawrev-2486	290	6	applied	apply	VERB
inlawrev-2486	290	7	the	the	DET
inlawrev-2486	290	8	pre-1975	pre-1975	NOUN
inlawrev-2486	290	9	law	law	NOUN
inlawrev-2486	290	10	and	and	CCONJ
inlawrev-2486	290	11	ruled	rule	VERB
inlawrev-2486	290	12	that	that	SCONJ
inlawrev-2486	290	13	the	the	DET
inlawrev-2486	290	14	beneficiary	beneficiary	NOUN
inlawrev-2486	290	15	's	's	PART
inlawrev-2486	290	16	renunciation	renunciation	NOUN
inlawrev-2486	290	17	would	would	AUX
inlawrev-2486	290	18	have	have	VERB
inlawrev-2486	290	19	no	no	DET
inlawrev-2486	290	20	effect	effect	NOUN
inlawrev-2486	290	21	upon	upon	SCONJ
inlawrev-2486	290	22	the	the	DET
inlawrev-2486	290	23	assessment	assessment	NOUN
inlawrev-2486	290	24	of	of	ADP
inlawrev-2486	290	25	inheritance	inheritance	NOUN
inlawrev-2486	290	26	tax.^^	tax.^^	NUM
inlawrev-2486	290	27	in	in	ADP
inlawrev-2486	290	28	wisely	wisely	ADV
inlawrev-2486	290	29	,	,	PUNCT
inlawrev-2486	290	30	however	however	ADV
inlawrev-2486	290	31	,	,	PUNCT
inlawrev-2486	290	32	the	the	DET
inlawrev-2486	290	33	court	court	NOUN
inlawrev-2486	290	34	con«m20	con«m20	NUM
inlawrev-2486	290	35	n.e.2d	n.e.2d	NOUN
inlawrev-2486	290	36	at	at	ADP
inlawrev-2486	290	37	1329	1329	NUM
inlawrev-2486	290	38	n.5	n.5	X
inlawrev-2486	290	39	.	.	PUNCT
inlawrev-2486	291	1	«	«	PUNCT
inlawrev-2486	291	2	^408	^408	X
inlawrev-2486	291	3	n.e.2d	n.e.2d	NOUN
inlawrev-2486	291	4	552	552	NUM
inlawrev-2486	291	5	(	(	PUNCT
inlawrev-2486	291	6	ind	ind	NOUN
inlawrev-2486	291	7	.	.	PUNCT
inlawrev-2486	292	1	ct	ct	PROPN
inlawrev-2486	292	2	.	.	PUNCT
inlawrev-2486	293	1	app	app	PROPN
inlawrev-2486	293	2	.	.	PROPN
inlawrev-2486	293	3	1980	1980	NUM
inlawrev-2486	293	4	)	)	PUNCT
inlawrev-2486	293	5	.	.	PUNCT
inlawrev-2486	294	1	*	*	PUNCT
inlawrev-2486	294	2	'	'	NUM
inlawrev-2486	294	3	402	402	NUM
inlawrev-2486	294	4	n.e.2d	n.e.2d	NOUN
inlawrev-2486	294	5	14	14	NUM
inlawrev-2486	294	6	(	(	PUNCT
inlawrev-2486	294	7	ind	ind	NOUN
inlawrev-2486	294	8	.	.	PUNCT
inlawrev-2486	295	1	ct	ct	PROPN
inlawrev-2486	295	2	.	.	PUNCT
inlawrev-2486	296	1	app	app	PROPN
inlawrev-2486	296	2	.	.	PROPN
inlawrev-2486	296	3	1980	1980	NUM
inlawrev-2486	296	4	)	)	PUNCT
inlawrev-2486	296	5	.	.	PUNCT
inlawrev-2486	297	1	•ind	•ind	NOUN
inlawrev-2486	297	2	.	.	PUNCT
inlawrev-2486	298	1	code	code	PROPN
inlawrev-2486	298	2	§	§	PROPN
inlawrev-2486	298	3	29	29	NUM
inlawrev-2486	298	4	-	-	SYM
inlawrev-2486	298	5	1	1	NUM
inlawrev-2486	298	6	-	-	PUNCT
inlawrev-2486	298	7	6	6	NUM
inlawrev-2486	298	8	-	-	SYM
inlawrev-2486	298	9	4	4	NUM
inlawrev-2486	298	10	(	(	PUNCT
inlawrev-2486	298	11	1971	1971	NUM
inlawrev-2486	298	12	)	)	PUNCT
inlawrev-2486	298	13	.	.	PUNCT
inlawrev-2486	299	1	1982	1982	NUM
inlawrev-2486	299	2	]	]	PUNCT
inlawrev-2486	299	3	taxation	taxation	NOUN
inlawrev-2486	299	4	423	423	NUM
inlawrev-2486	299	5	strued	strue	VERB
inlawrev-2486	299	6	the	the	DET
inlawrev-2486	299	7	amended	amend	VERB
inlawrev-2486	299	8	version	version	NOUN
inlawrev-2486	299	9	of	of	ADP
inlawrev-2486	299	10	indiana	indiana	PROPN
inlawrev-2486	299	11	code	code	PROPN
inlawrev-2486	299	12	section	section	PROPN
inlawrev-2486	299	13	29	29	NUM
inlawrev-2486	299	14	-	-	PUNCT
inlawrev-2486	299	15	l-6	l-6	NOUN
inlawrev-2486	299	16	-	-	PUNCT
inlawrev-2486	299	17	4(c)^^	4(c)^^	PROPN
inlawrev-2486	299	18	and	and	CCONJ
inlawrev-2486	299	19	concluded	conclude	VERB
inlawrev-2486	299	20	that	that	SCONJ
inlawrev-2486	299	21	the	the	DET
inlawrev-2486	299	22	amendment	amendment	NOUN
inlawrev-2486	299	23	made	make	VERB
inlawrev-2486	299	24	it	it	PRON
inlawrev-2486	299	25	clear	clear	ADJ
inlawrev-2486	299	26	that	that	SCONJ
inlawrev-2486	299	27	renunciation	renunciation	NOUN
inlawrev-2486	299	28	of	of	ADP
inlawrev-2486	299	29	a	a	DET
inlawrev-2486	299	30	testamentary	testamentary	ADJ
inlawrev-2486	299	31	interest	interest	NOUN
inlawrev-2486	299	32	relates	relate	VERB
inlawrev-2486	299	33	back	back	ADV
inlawrev-2486	299	34	to	to	ADP
inlawrev-2486	299	35	the	the	DET
inlawrev-2486	299	36	date	date	NOUN
inlawrev-2486	299	37	of	of	ADP
inlawrev-2486	299	38	the	the	DET
inlawrev-2486	299	39	decedent	decedent	NOUN
inlawrev-2486	299	40	's	's	PART
inlawrev-2486	299	41	death	death	NOUN
inlawrev-2486	299	42	for	for	ADP
inlawrev-2486	299	43	all	all	DET
inlawrev-2486	299	44	purposes	purpose	NOUN
inlawrev-2486	299	45	.	.	PUNCT
inlawrev-2486	300	1	consequently	consequently	ADV
inlawrev-2486	300	2	,	,	PUNCT
inlawrev-2486	300	3	the	the	DET
inlawrev-2486	300	4	inheritance	inheritance	NOUN
inlawrev-2486	300	5	tax	tax	NOUN
inlawrev-2486	300	6	is	be	AUX
inlawrev-2486	300	7	to	to	PART
inlawrev-2486	300	8	be	be	AUX
inlawrev-2486	300	9	assessed	assess	VERB
inlawrev-2486	300	10	as	as	SCONJ
inlawrev-2486	300	11	if	if	SCONJ
inlawrev-2486	300	12	there	there	PRON
inlawrev-2486	300	13	were	be	VERB
inlawrev-2486	300	14	no	no	DET
inlawrev-2486	300	15	taxable	taxable	ADJ
inlawrev-2486	300	16	transfer	transfer	NOUN
inlawrev-2486	300	17	to	to	ADP
inlawrev-2486	300	18	the	the	DET
inlawrev-2486	300	19	renouncing	renounce	VERB
inlawrev-2486	300	20	beneficiary	beneficiary	NOUN
inlawrev-2486	300	21	.	.	PUNCT
inlawrev-2486	301	1	in	in	ADP
inlawrev-2486	301	2	in	in	ADP
inlawrev-2486	301	3	re	re	NOUN
inlawrev-2486	301	4	estate	estate	NOUN
inlawrev-2486	301	5	of	of	ADP
inlawrev-2486	301	6	compton,^^	compton,^^	VERB
inlawrev-2486	301	7	the	the	DET
inlawrev-2486	301	8	court	court	NOUN
inlawrev-2486	301	9	of	of	ADP
inlawrev-2486	301	10	appeals	appeal	NOUN
inlawrev-2486	301	11	considered	consider	VERB
inlawrev-2486	301	12	whether	whether	SCONJ
inlawrev-2486	301	13	the	the	DET
inlawrev-2486	301	14	filing	filing	NOUN
inlawrev-2486	301	15	of	of	ADP
inlawrev-2486	301	16	a	a	DET
inlawrev-2486	301	17	petition	petition	NOUN
inlawrev-2486	301	18	for	for	ADP
inlawrev-2486	301	19	redetermination	redetermination	NOUN
inlawrev-2486	301	20	by	by	ADP
inlawrev-2486	301	21	the	the	DET
inlawrev-2486	301	22	revenue	revenue	NOUN
inlawrev-2486	301	23	department	department	NOUN
inlawrev-2486	301	24	would	would	AUX
inlawrev-2486	301	25	reopen	reopen	VERB
inlawrev-2486	301	26	the	the	DET
inlawrev-2486	301	27	estate	estate	NOUN
inlawrev-2486	301	28	's	's	PART
inlawrev-2486	301	29	right	right	NOUN
inlawrev-2486	301	30	to	to	PART
inlawrev-2486	301	31	petition	petition	VERB
inlawrev-2486	301	32	the	the	DET
inlawrev-2486	301	33	department	department	NOUN
inlawrev-2486	301	34	for	for	ADP
inlawrev-2486	301	35	a	a	DET
inlawrev-2486	301	36	refund	refund	NOUN
inlawrev-2486	301	37	even	even	ADV
inlawrev-2486	301	38	though	though	SCONJ
inlawrev-2486	301	39	the	the	DET
inlawrev-2486	301	40	three	three	NUM
inlawrev-2486	301	41	year	year	NOUN
inlawrev-2486	301	42	statute	statute	NOUN
inlawrev-2486	301	43	of	of	ADP
inlawrev-2486	301	44	limitations	limitation	NOUN
inlawrev-2486	301	45	for	for	ADP
inlawrev-2486	301	46	requesting	request	VERB
inlawrev-2486	301	47	refunds	refund	NOUN
inlawrev-2486	301	48	had	have	AUX
inlawrev-2486	301	49	elapsed	elapse	VERB
inlawrev-2486	301	50	.	.	PUNCT
inlawrev-2486	302	1	the	the	DET
inlawrev-2486	302	2	court	court	NOUN
inlawrev-2486	302	3	,	,	PUNCT
inlawrev-2486	302	4	relying	rely	VERB
inlawrev-2486	302	5	on	on	ADP
inlawrev-2486	302	6	the	the	DET
inlawrev-2486	302	7	wellsettled	wellsettle	VERB
inlawrev-2486	302	8	principle	principle	NOUN
inlawrev-2486	302	9	that	that	SCONJ
inlawrev-2486	302	10	special	special	ADJ
inlawrev-2486	302	11	statutory	statutory	ADJ
inlawrev-2486	302	12	procedures	procedure	NOUN
inlawrev-2486	302	13	must	must	AUX
inlawrev-2486	302	14	be	be	AUX
inlawrev-2486	302	15	strictly	strictly	ADV
inlawrev-2486	302	16	followed	follow	VERB
inlawrev-2486	302	17	,	,	PUNCT
inlawrev-2486	302	18	ruled	rule	VERB
inlawrev-2486	302	19	that	that	SCONJ
inlawrev-2486	302	20	the	the	DET
inlawrev-2486	302	21	estate	estate	NOUN
inlawrev-2486	302	22	's	's	PART
inlawrev-2486	302	23	right	right	NOUN
inlawrev-2486	302	24	to	to	PART
inlawrev-2486	302	25	petition	petition	VERB
inlawrev-2486	302	26	for	for	ADP
inlawrev-2486	302	27	a	a	DET
inlawrev-2486	302	28	refund	refund	NOUN
inlawrev-2486	302	29	terminated	terminate	VERB
inlawrev-2486	302	30	upon	upon	SCONJ
inlawrev-2486	302	31	the	the	DET
inlawrev-2486	302	32	expiration	expiration	NOUN
inlawrev-2486	302	33	of	of	ADP
inlawrev-2486	302	34	the	the	DET
inlawrev-2486	302	35	three	three	NUM
inlawrev-2486	302	36	year	year	NOUN
inlawrev-2486	302	37	period	period	NOUN
inlawrev-2486	302	38	and	and	CCONJ
inlawrev-2486	302	39	that	that	SCONJ
inlawrev-2486	302	40	the	the	DET
inlawrev-2486	302	41	revenue	revenue	NOUN
inlawrev-2486	302	42	department	department	NOUN
inlawrev-2486	302	43	's	's	PART
inlawrev-2486	302	44	filing	filing	NOUN
inlawrev-2486	302	45	of	of	ADP
inlawrev-2486	302	46	the	the	DET
inlawrev-2486	302	47	petition	petition	NOUN
inlawrev-2486	302	48	for	for	ADP
inlawrev-2486	302	49	redetermination	redetermination	NOUN
inlawrev-2486	302	50	did	do	AUX
inlawrev-2486	302	51	not	not	PART
inlawrev-2486	302	52	confer	confer	VERB
inlawrev-2486	302	53	upon	upon	SCONJ
inlawrev-2486	302	54	the	the	DET
inlawrev-2486	302	55	estate	estate	NOUN
inlawrev-2486	302	56	the	the	DET
inlawrev-2486	302	57	correlative	correlative	ADJ
inlawrev-2486	302	58	right	right	NOUN
inlawrev-2486	302	59	to	to	PART
inlawrev-2486	302	60	reopen	reopen	VERB
inlawrev-2486	302	61	refund	refund	NOUN
inlawrev-2486	302	62	claim	claim	NOUN
inlawrev-2486	302	63	issues.^	issues.^	NOUN
inlawrev-2486	302	64	"	"	PUNCT
inlawrev-2486	302	65	h.	h.	PROPN
inlawrev-2486	302	66	1981	1981	NUM
inlawrev-2486	302	67	tax	tax	NOUN
inlawrev-2486	302	68	legislation	legislation	NOUN
inlawrev-2486	302	69	the	the	DET
inlawrev-2486	302	70	1981	1981	NUM
inlawrev-2486	302	71	general	general	ADJ
inlawrev-2486	302	72	assembly	assembly	NOUN
inlawrev-2486	302	73	produced	produce	VERB
inlawrev-2486	302	74	the	the	DET
inlawrev-2486	302	75	usual	usual	ADJ
inlawrev-2486	302	76	quantity	quantity	NOUN
inlawrev-2486	302	77	of	of	ADP
inlawrev-2486	302	78	new	new	ADJ
inlawrev-2486	302	79	tax	tax	NOUN
inlawrev-2486	302	80	laws	law	NOUN
inlawrev-2486	302	81	and	and	CCONJ
inlawrev-2486	302	82	amendments	amendment	NOUN
inlawrev-2486	302	83	to	to	ADP
inlawrev-2486	302	84	existing	exist	VERB
inlawrev-2486	302	85	laws	law	NOUN
inlawrev-2486	302	86	.	.	PUNCT
inlawrev-2486	303	1	some	some	PRON
inlawrev-2486	303	2	of	of	ADP
inlawrev-2486	303	3	the	the	DET
inlawrev-2486	303	4	more	more	ADV
inlawrev-2486	303	5	significant	significant	ADJ
inlawrev-2486	303	6	include	include	NOUN
inlawrev-2486	303	7	:	:	PUNCT
inlawrev-2486	303	8	1	1	X
inlawrev-2486	303	9	.	.	X
inlawrev-2486	303	10	recodification	recodification	NOUN
inlawrev-2486	303	11	of	of	ADP
inlawrev-2486	303	12	the	the	DET
inlawrev-2486	303	13	indiana	indiana	PROPN
inlawrev-2486	303	14	gross	gross	ADJ
inlawrev-2486	303	15	income	income	NOUN
inlawrev-2486	303	16	tax	tax	NOUN
inlawrev-2486	303	17	.	.	PUNCT
inlawrev-2486	304	1	—	—	PUNCT
inlawrev-2486	304	2	public	public	ADJ
inlawrev-2486	304	3	law	law	NOUN
inlawrev-2486	304	4	iv^	iv^	NOUN
inlawrev-2486	304	5	amends	amend	VERB
inlawrev-2486	304	6	title	title	VERB
inlawrev-2486	304	7	6	6	NUM
inlawrev-2486	304	8	of	of	ADP
inlawrev-2486	304	9	the	the	DET
inlawrev-2486	304	10	indiana	indiana	PROPN
inlawrev-2486	304	11	code	code	PROPN
inlawrev-2486	304	12	to	to	PART
inlawrev-2486	304	13	add	add	VERB
inlawrev-2486	304	14	a	a	DET
inlawrev-2486	304	15	new	new	ADJ
inlawrev-2486	304	16	article	article	NOUN
inlawrev-2486	304	17	2.1	2.1	NUM
inlawrev-2486	304	18	which	which	PRON
inlawrev-2486	304	19	codifies	codify	VERB
inlawrev-2486	304	20	the	the	DET
inlawrev-2486	304	21	indiana	indiana	PROPN
inlawrev-2486	304	22	gross	gross	ADJ
inlawrev-2486	304	23	income	income	NOUN
inlawrev-2486	304	24	tax	tax	NOUN
inlawrev-2486	304	25	law	law	NOUN
inlawrev-2486	304	26	and	and	CCONJ
inlawrev-2486	304	27	repeals	repeal	VERB
inlawrev-2486	304	28	inconsistent	inconsistent	ADJ
inlawrev-2486	304	29	provisions	provision	NOUN
inlawrev-2486	304	30	of	of	ADP
inlawrev-2486	304	31	the	the	DET
inlawrev-2486	304	32	prior	prior	ADJ
inlawrev-2486	304	33	law	law	NOUN
inlawrev-2486	304	34	.	.	PUNCT
inlawrev-2486	305	1	the	the	DET
inlawrev-2486	305	2	drafters	drafter	NOUN
inlawrev-2486	305	3	of	of	ADP
inlawrev-2486	305	4	this	this	DET
inlawrev-2486	305	5	gross	gross	ADJ
inlawrev-2486	305	6	income	income	NOUN
inlawrev-2486	305	7	tax	tax	NOUN
inlawrev-2486	305	8	code	code	NOUN
inlawrev-2486	305	9	have	have	AUX
inlawrev-2486	305	10	done	do	VERB
inlawrev-2486	305	11	a	a	DET
inlawrev-2486	305	12	commendable	commendable	ADJ
inlawrev-2486	305	13	job	job	NOUN
inlawrev-2486	305	14	as	as	SCONJ
inlawrev-2486	305	15	this	this	DET
inlawrev-2486	305	16	recodification	recodification	NOUN
inlawrev-2486	305	17	was	be	AUX
inlawrev-2486	305	18	certainly	certainly	ADV
inlawrev-2486	305	19	no	no	DET
inlawrev-2486	305	20	simple	simple	ADJ
inlawrev-2486	305	21	task	task	NOUN
inlawrev-2486	305	22	.	.	PUNCT
inlawrev-2486	306	1	however	however	ADV
inlawrev-2486	306	2	,	,	PUNCT
inlawrev-2486	306	3	as	as	SCONJ
inlawrev-2486	306	4	gross	gross	ADJ
inlawrev-2486	306	5	income	income	NOUN
inlawrev-2486	306	6	tax	tax	NOUN
inlawrev-2486	306	7	questions	question	NOUN
inlawrev-2486	306	8	arise	arise	VERB
inlawrev-2486	306	9	,	,	PUNCT
inlawrev-2486	306	10	some	some	PRON
inlawrev-2486	306	11	of	of	ADP
inlawrev-2486	306	12	the	the	DET
inlawrev-2486	306	13	codified	codify	VERB
inlawrev-2486	306	14	provisions	provision	NOUN
inlawrev-2486	306	15	may	may	AUX
inlawrev-2486	306	16	appear	appear	VERB
inlawrev-2486	306	17	to	to	PART
inlawrev-2486	306	18	have	have	AUX
inlawrev-2486	306	19	effected	effect	VERB
inlawrev-2486	306	20	substantive	substantive	ADJ
inlawrev-2486	306	21	changes	change	NOUN
inlawrev-2486	306	22	in	in	ADP
inlawrev-2486	306	23	the	the	DET
inlawrev-2486	306	24	law	law	NOUN
inlawrev-2486	306	25	.	.	PUNCT
inlawrev-2486	307	1	it	it	PRON
inlawrev-2486	307	2	must	must	AUX
inlawrev-2486	307	3	be	be	AUX
inlawrev-2486	307	4	kept	keep	VERB
inlawrev-2486	307	5	in	in	ADP
inlawrev-2486	307	6	mind	mind	NOUN
inlawrev-2486	307	7	that	that	SCONJ
inlawrev-2486	307	8	the	the	DET
inlawrev-2486	307	9	code	code	NOUN
inlawrev-2486	307	10	itself	itself	PRON
inlawrev-2486	307	11	was	be	AUX
inlawrev-2486	307	12	not	not	PART
inlawrev-2486	307	13	intended	intend	VERB
inlawrev-2486	307	14	to	to	PART
inlawrev-2486	307	15	change	change	VERB
inlawrev-2486	307	16	the	the	DET
inlawrev-2486	307	17	substantive	substantive	ADJ
inlawrev-2486	307	18	law	law	NOUN
inlawrev-2486	307	19	as	as	SCONJ
inlawrev-2486	307	20	it	it	PRON
inlawrev-2486	307	21	existed	exist	VERB
inlawrev-2486	307	22	immediately	immediately	ADV
inlawrev-2486	307	23	prior	prior	ADV
inlawrev-2486	307	24	to	to	ADP
inlawrev-2486	307	25	the	the	DET
inlawrev-2486	307	26	recodification	recodification	NOUN
inlawrev-2486	307	27	.	.	PUNCT
inlawrev-2486	308	1	therefore	therefore	ADV
inlawrev-2486	308	2	,	,	PUNCT
inlawrev-2486	308	3	when	when	SCONJ
inlawrev-2486	308	4	interpreting	interpret	VERB
inlawrev-2486	308	5	the	the	DET
inlawrev-2486	308	6	new	new	ADJ
inlawrev-2486	308	7	code	code	NOUN
inlawrev-2486	308	8	,	,	PUNCT
inlawrev-2486	308	9	it	it	PRON
inlawrev-2486	308	10	will	will	AUX
inlawrev-2486	308	11	be	be	AUX
inlawrev-2486	308	12	necessary	necessary	ADJ
inlawrev-2486	308	13	for	for	SCONJ
inlawrev-2486	308	14	careful	careful	ADJ
inlawrev-2486	308	15	practitioners	practitioner	NOUN
inlawrev-2486	308	16	and	and	CCONJ
inlawrev-2486	308	17	the	the	DET
inlawrev-2486	308	18	courts	court	NOUN
inlawrev-2486	308	19	to	to	PART
inlawrev-2486	308	20	look	look	VERB
inlawrev-2486	308	21	to	to	ADP
inlawrev-2486	308	22	the	the	DET
inlawrev-2486	308	23	old	old	ADJ
inlawrev-2486	308	24	law	law	NOUN
inlawrev-2486	308	25	for	for	ADP
inlawrev-2486	308	26	controlling	control	VERB
inlawrev-2486	308	27	guidance	guidance	NOUN
inlawrev-2486	308	28	as	as	ADP
inlawrev-2486	308	29	to	to	ADP
inlawrev-2486	308	30	the	the	DET
inlawrev-2486	308	31	proper	proper	ADJ
inlawrev-2486	308	32	interpretation	interpretation	NOUN
inlawrev-2486	308	33	of	of	ADP
inlawrev-2486	308	34	the	the	DET
inlawrev-2486	308	35	code	code	NOUN
inlawrev-2486	308	36	's	's	PART
inlawrev-2486	308	37	new	new	ADJ
inlawrev-2486	308	38	language	language	NOUN
inlawrev-2486	308	39	.	.	PUNCT
inlawrev-2486	309	1	2	2	X
inlawrev-2486	309	2	.	.	X
inlawrev-2486	309	3	elimination	elimination	NOUN
inlawrev-2486	309	4	ofinterest	ofinter	ADJ
inlawrev-2486	309	5	charges	charge	NOUN
inlawrev-2486	309	6	on	on	ADP
inlawrev-2486	309	7	assessment	assessment	NOUN
inlawrev-2486	309	8	errors	error	NOUN
inlawrev-2486	309	9	caused	cause	VERB
inlawrev-2486	309	10	by	by	ADP
inlawrev-2486	309	11	assessment	assessment	NOUN
inlawrev-2486	309	12	officials	official	NOUN
inlawrev-2486	309	13	.	.	PUNCT
inlawrev-2486	310	1	—	—	PUNCT
inlawrev-2486	310	2	vuhmo^	vuhmo^	NUM
inlawrev-2486	310	3	law	law	NOUN
inlawrev-2486	310	4	76^^	76^^	NUM
inlawrev-2486	310	5	amends	amend	NOUN
inlawrev-2486	310	6	indiana	indiana	PROPN
inlawrev-2486	310	7	code	code	PROPN
inlawrev-2486	310	8	section	section	NOUN
inlawrev-2486	310	9	6.1.1.-37	6.1.1.-37	NUM
inlawrev-2486	310	10	to	to	PART
inlawrev-2486	310	11	provide	provide	VERB
inlawrev-2486	310	12	that	that	SCONJ
inlawrev-2486	310	13	a	a	DET
inlawrev-2486	310	14	taxpayer	taxpayer	NOUN
inlawrev-2486	310	15	shall	shall	AUX
inlawrev-2486	310	16	not	not	PART
inlawrev-2486	310	17	be	be	AUX
inlawrev-2486	310	18	subject	subject	ADJ
inlawrev-2486	310	19	to	to	ADP
inlawrev-2486	310	20	interest	interest	NOUN
inlawrev-2486	310	21	charges	charge	NOUN
inlawrev-2486	310	22	on	on	ADP
inlawrev-2486	310	23	property	property	NOUN
inlawrev-2486	310	24	tax	tax	NOUN
inlawrev-2486	310	25	payments	payment	NOUN
inlawrev-2486	310	26	that	that	PRON
inlawrev-2486	310	27	are	be	AUX
inlawrev-2486	310	28	increased	increase	VERB
inlawrev-2486	310	29	because	because	SCONJ
inlawrev-2486	310	30	of	of	ADP
inlawrev-2486	310	31	in««lnd	in««lnd	PROPN
inlawrev-2486	310	32	.	.	PUNCT
inlawrev-2486	311	1	code	code	PROPN
inlawrev-2486	311	2	§	§	PROPN
inlawrev-2486	311	3	29	29	NUM
inlawrev-2486	311	4	-	-	PUNCT
inlawrev-2486	311	5	l-6	l-6	NOUN
inlawrev-2486	311	6	-	-	PUNCT
inlawrev-2486	311	7	4(c	4(c	NUM
inlawrev-2486	311	8	)	)	PUNCT
inlawrev-2486	311	9	(	(	PUNCT
inlawrev-2486	311	10	1976	1976	NUM
inlawrev-2486	311	11	)	)	PUNCT
inlawrev-2486	311	12	.	.	PUNCT
inlawrev-2486	312	1	"	"	PUNCT
inlawrev-2486	312	2	^06	^06	PROPN
inlawrev-2486	312	3	n.e.2d	n.e.2d	VERB
inlawrev-2486	312	4	365	365	NUM
inlawrev-2486	312	5	(	(	PUNCT
inlawrev-2486	312	6	ind	ind	NOUN
inlawrev-2486	312	7	.	.	PUNCT
inlawrev-2486	313	1	ct	ct	PROPN
inlawrev-2486	313	2	.	.	PUNCT
inlawrev-2486	314	1	app	app	PROPN
inlawrev-2486	314	2	.	.	PROPN
inlawrev-2486	314	3	1980	1980	NUM
inlawrev-2486	314	4	)	)	PUNCT
inlawrev-2486	314	5	.	.	PUNCT
inlawrev-2486	315	1	''	''	PUNCT
inlawrev-2486	316	1	i	i	PRON
inlawrev-2486	316	2	d.	d.	PROPN
inlawrev-2486	316	3	at	at	ADP
inlawrev-2486	316	4	372	372	NUM
inlawrev-2486	316	5	.	.	PUNCT
inlawrev-2486	316	6	^'acts	^'act	NOUN
inlawrev-2486	316	7	of	of	ADP
inlawrev-2486	316	8	april	april	PROPN
inlawrev-2486	316	9	29	29	NUM
inlawrev-2486	316	10	,	,	PUNCT
inlawrev-2486	316	11	1981	1981	NUM
inlawrev-2486	316	12	,	,	PUNCT
inlawrev-2486	316	13	pub	pub	NOUN
inlawrev-2486	316	14	.	.	PUNCT
inlawrev-2486	317	1	l.	l.	PROPN
inlawrev-2486	317	2	no	no	INTJ
inlawrev-2486	317	3	.	.	PROPN
inlawrev-2486	318	1	77	77	NUM
inlawrev-2486	318	2	,	,	PUNCT
inlawrev-2486	318	3	1981	1981	NUM
inlawrev-2486	318	4	ind	ind	NOUN
inlawrev-2486	318	5	.	.	PUNCT
inlawrev-2486	319	1	acts	act	VERB
inlawrev-2486	319	2	914	914	NUM
inlawrev-2486	319	3	(	(	PUNCT
inlawrev-2486	319	4	1981	1981	NUM
inlawrev-2486	319	5	)	)	PUNCT
inlawrev-2486	319	6	.	.	PUNCT
inlawrev-2486	320	1	"	"	PUNCT
inlawrev-2486	320	2	acts	act	NOUN
inlawrev-2486	320	3	of	of	ADP
inlawrev-2486	320	4	march	march	PROPN
inlawrev-2486	320	5	27	27	NUM
inlawrev-2486	320	6	,	,	PUNCT
inlawrev-2486	320	7	1981	1981	NUM
inlawrev-2486	320	8	,	,	PUNCT
inlawrev-2486	320	9	pub	pub	NOUN
inlawrev-2486	320	10	.	.	PUNCT
inlawrev-2486	321	1	l.	l.	PROPN
inlawrev-2486	321	2	no	no	INTJ
inlawrev-2486	321	3	.	.	PROPN
inlawrev-2486	322	1	76	76	NUM
inlawrev-2486	322	2	,	,	PUNCT
inlawrev-2486	322	3	1981	1981	NUM
inlawrev-2486	322	4	ind	ind	NOUN
inlawrev-2486	322	5	.	.	PUNCT
inlawrev-2486	323	1	acts	act	VERB
inlawrev-2486	323	2	913	913	NUM
inlawrev-2486	323	3	(	(	PUNCT
inlawrev-2486	323	4	1981	1981	NUM
inlawrev-2486	323	5	)	)	PUNCT
inlawrev-2486	323	6	.	.	PUNCT
inlawrev-2486	324	1	424	424	NUM
inlawrev-2486	324	2	indiana	indiana	PROPN
inlawrev-2486	324	3	law	law	PROPN
inlawrev-2486	324	4	review	review	NOUN
inlawrev-2486	324	5	[	[	X
inlawrev-2486	324	6	vol	vol	NOUN
inlawrev-2486	324	7	.	.	PUNCT
inlawrev-2486	324	8	15:409	15:409	NUM
inlawrev-2486	324	9	creases	crease	NOUN
inlawrev-2486	324	10	in	in	ADP
inlawrev-2486	324	11	assessment	assessment	NOUN
inlawrev-2486	324	12	,	,	PUNCT
inlawrev-2486	324	13	if	if	SCONJ
inlawrev-2486	324	14	the	the	DET
inlawrev-2486	324	15	increased	increase	VERB
inlawrev-2486	324	16	assessment	assessment	NOUN
inlawrev-2486	324	17	was	be	AUX
inlawrev-2486	324	18	caused	cause	VERB
inlawrev-2486	324	19	by	by	ADP
inlawrev-2486	324	20	the	the	DET
inlawrev-2486	324	21	error	error	NOUN
inlawrev-2486	324	22	or	or	CCONJ
inlawrev-2486	324	23	neglect	neglect	NOUN
inlawrev-2486	324	24	of	of	ADP
inlawrev-2486	324	25	a	a	DET
inlawrev-2486	324	26	taxing	tax	VERB
inlawrev-2486	324	27	official	official	NOUN
inlawrev-2486	324	28	.	.	PUNCT
inlawrev-2486	325	1	3	3	X
inlawrev-2486	325	2	.	.	X
inlawrev-2486	325	3	interstate	interstate	PROPN
inlawrev-2486	325	4	commerce	commerce	NOUN
inlawrev-2486	325	5	exemption	exemption	NOUN
inlawrev-2486	325	6	for	for	ADP
inlawrev-2486	325	7	goods	good	NOUN
inlawrev-2486	325	8	stored	store	VERB
inlawrev-2486	325	9	in	in	ADP
inlawrev-2486	325	10	a	a	DET
inlawrev-2486	325	11	public	public	ADJ
inlawrev-2486	325	12	warehouse	warehouse	NOUN
inlawrev-2486	325	13	.	.	PUNCT
inlawrev-2486	326	1	—	—	PUNCT
inlawrev-2486	326	2	public	public	ADJ
inlawrev-2486	326	3	law	law	NOUN
inlawrev-2486	326	4	63^^	63^^	NUM
inlawrev-2486	326	5	amends	amend	NOUN
inlawrev-2486	326	6	,	,	PUNCT
inlawrev-2486	326	7	inter	inter	PROPN
inlawrev-2486	326	8	alia	alia	PROPN
inlawrev-2486	326	9	,	,	PUNCT
inlawrev-2486	326	10	indiana	indiana	PROPN
inlawrev-2486	326	11	code	code	PROPN
inlawrev-2486	326	12	section	section	NOUN
inlawrev-2486	326	13	6	6	NUM
inlawrev-2486	326	14	-	-	SYM
inlawrev-2486	326	15	1.1	1.1	NUM
inlawrev-2486	326	16	-	-	PUNCT
inlawrev-2486	326	17	10	10	NUM
inlawrev-2486	326	18	-	-	SYM
inlawrev-2486	326	19	30	30	NUM
inlawrev-2486	326	20	by	by	ADP
inlawrev-2486	326	21	expanding	expand	VERB
inlawrev-2486	326	22	the	the	DET
inlawrev-2486	326	23	personal	personal	ADJ
inlawrev-2486	326	24	property	property	NOUN
inlawrev-2486	326	25	tax	tax	NOUN
inlawrev-2486	326	26	exemption	exemption	NOUN
inlawrev-2486	326	27	for	for	ADP
inlawrev-2486	326	28	goods	good	NOUN
inlawrev-2486	326	29	held	hold	VERB
inlawrev-2486	326	30	in	in	ADP
inlawrev-2486	326	31	a	a	DET
inlawrev-2486	326	32	public	public	ADJ
inlawrev-2486	326	33	warehouse	warehouse	NOUN
inlawrev-2486	326	34	to	to	PART
inlawrev-2486	326	35	include	include	VERB
inlawrev-2486	326	36	goods	good	NOUN
inlawrev-2486	326	37	shipped	ship	VERB
inlawrev-2486	326	38	to	to	ADP
inlawrev-2486	326	39	that	that	DET
inlawrev-2486	326	40	warehouse	warehouse	NOUN
inlawrev-2486	326	41	by	by	ADP
inlawrev-2486	326	42	common	common	ADJ
inlawrev-2486	326	43	,	,	PUNCT
inlawrev-2486	326	44	contract	contract	NOUN
inlawrev-2486	326	45	,	,	PUNCT
inlawrev-2486	326	46	or	or	CCONJ
inlawrev-2486	326	47	private	private	ADJ
inlawrev-2486	326	48	carrier	carrier	NOUN
inlawrev-2486	326	49	.	.	PUNCT
inlawrev-2486	327	1	the	the	DET
inlawrev-2486	327	2	prior	prior	ADJ
inlawrev-2486	327	3	exemption	exemption	NOUN
inlawrev-2486	327	4	was	be	AUX
inlawrev-2486	327	5	limited	limit	VERB
inlawrev-2486	327	6	to	to	ADP
inlawrev-2486	327	7	goods	good	NOUN
inlawrev-2486	327	8	moved	move	VERB
inlawrev-2486	327	9	by	by	ADP
inlawrev-2486	327	10	common	common	ADJ
inlawrev-2486	327	11	carrier	carrier	NOUN
inlawrev-2486	327	12	.	.	PUNCT
inlawrev-2486	328	1	the	the	DET
inlawrev-2486	328	2	1981	1981	NUM
inlawrev-2486	328	3	amendment	amendment	NOUN
inlawrev-2486	328	4	also	also	ADV
inlawrev-2486	328	5	provides	provide	VERB
inlawrev-2486	328	6	that	that	SCONJ
inlawrev-2486	328	7	goods	good	NOUN
inlawrev-2486	328	8	stored	store	VERB
inlawrev-2486	328	9	in	in	ADP
inlawrev-2486	328	10	a	a	DET
inlawrev-2486	328	11	public	public	ADJ
inlawrev-2486	328	12	warehouse	warehouse	NOUN
inlawrev-2486	328	13	may	may	AUX
inlawrev-2486	328	14	not	not	PART
inlawrev-2486	328	15	be	be	AUX
inlawrev-2486	328	16	exempted	exempt	VERB
inlawrev-2486	328	17	if	if	SCONJ
inlawrev-2486	328	18	the	the	DET
inlawrev-2486	328	19	owner	owner	NOUN
inlawrev-2486	328	20	of	of	ADP
inlawrev-2486	328	21	such	such	ADJ
inlawrev-2486	328	22	goods	good	NOUN
inlawrev-2486	328	23	owns	own	VERB
inlawrev-2486	328	24	or	or	CCONJ
inlawrev-2486	328	25	leases	lease	VERB
inlawrev-2486	328	26	the	the	DET
inlawrev-2486	328	27	public	public	ADJ
inlawrev-2486	328	28	warehouse	warehouse	NOUN
inlawrev-2486	328	29	.	.	PUNCT
inlawrev-2486	329	1	this	this	DET
inlawrev-2486	329	2	amendment	amendment	NOUN
inlawrev-2486	329	3	broadens	broaden	VERB
inlawrev-2486	329	4	the	the	DET
inlawrev-2486	329	5	definition	definition	NOUN
inlawrev-2486	329	6	of	of	ADP
inlawrev-2486	329	7	"	"	PUNCT
inlawrev-2486	329	8	nonresident	nonresident	ADJ
inlawrev-2486	329	9	,	,	PUNCT
inlawrev-2486	329	10	"	"	PUNCT
inlawrev-2486	329	11	for	for	ADP
inlawrev-2486	329	12	purposes	purpose	NOUN
inlawrev-2486	329	13	of	of	ADP
inlawrev-2486	329	14	the	the	DET
inlawrev-2486	329	15	interstate	interstate	ADJ
inlawrev-2486	329	16	commerce	commerce	NOUN
inlawrev-2486	329	17	exemption	exemption	NOUN
inlawrev-2486	329	18	,	,	PUNCT
inlawrev-2486	329	19	to	to	PART
inlawrev-2486	329	20	include	include	VERB
inlawrev-2486	329	21	any	any	DET
inlawrev-2486	329	22	taxpayer	taxpayer	NOUN
inlawrev-2486	329	23	who	who	PRON
inlawrev-2486	329	24	places	place	VERB
inlawrev-2486	329	25	goods	good	NOUN
inlawrev-2486	329	26	in	in	ADP
inlawrev-2486	329	27	the	the	DET
inlawrev-2486	329	28	original	original	ADJ
inlawrev-2486	329	29	package	package	NOUN
inlawrev-2486	329	30	into	into	ADP
inlawrev-2486	329	31	the	the	DET
inlawrev-2486	329	32	stream	stream	NOUN
inlawrev-2486	329	33	of	of	ADP
inlawrev-2486	329	34	commerce	commerce	NOUN
inlawrev-2486	329	35	from	from	ADP
inlawrev-2486	329	36	a	a	DET
inlawrev-2486	329	37	location	location	NOUN
inlawrev-2486	329	38	outside	outside	ADP
inlawrev-2486	329	39	of	of	ADP
inlawrev-2486	329	40	indiana	indiana	PROPN
inlawrev-2486	329	41	but	but	CCONJ
inlawrev-2486	329	42	with	with	ADP
inlawrev-2486	329	43	an	an	DET
inlawrev-2486	329	44	indiana	indiana	PROPN
inlawrev-2486	329	45	destination	destination	NOUN
inlawrev-2486	329	46	.	.	PUNCT
inlawrev-2486	330	1	this	this	PRON
inlawrev-2486	330	2	of	of	ADP
inlawrev-2486	330	3	course	course	NOUN
inlawrev-2486	330	4	means	mean	VERB
inlawrev-2486	330	5	that	that	SCONJ
inlawrev-2486	330	6	an	an	DET
inlawrev-2486	330	7	indiana	indiana	PROPN
inlawrev-2486	330	8	resident	resident	NOUN
inlawrev-2486	330	9	could	could	AUX
inlawrev-2486	330	10	be	be	AUX
inlawrev-2486	330	11	deemed	deem	VERB
inlawrev-2486	330	12	to	to	PART
inlawrev-2486	330	13	be	be	AUX
inlawrev-2486	330	14	a	a	DET
inlawrev-2486	330	15	"	"	PUNCT
inlawrev-2486	330	16	nonresident	nonresident	NOUN
inlawrev-2486	330	17	.	.	PUNCT
inlawrev-2486	330	18	"	"	PUNCT
inlawrev-2486	331	1	the	the	DET
inlawrev-2486	331	2	effective	effective	ADJ
inlawrev-2486	331	3	date	date	NOUN
inlawrev-2486	331	4	of	of	ADP
inlawrev-2486	331	5	public	public	ADJ
inlawrev-2486	331	6	law	law	NOUN
inlawrev-2486	331	7	63	63	NUM
inlawrev-2486	331	8	is	be	AUX
inlawrev-2486	331	9	january	january	PROPN
inlawrev-2486	331	10	1	1	NUM
inlawrev-2486	331	11	,	,	PUNCT
inlawrev-2486	331	12	1982	1982	NUM
inlawrev-2486	331	13	.	.	PUNCT
inlawrev-2486	332	1	^.	^.	PROPN
inlawrev-2486	332	2	property	property	NOUN
inlawrev-2486	332	3	tax	tax	NOUN
inlawrev-2486	332	4	credits	credit	NOUN
inlawrev-2486	332	5	for	for	ADP
inlawrev-2486	332	6	new	new	ADJ
inlawrev-2486	332	7	manufacturing	manufacturing	NOUN
inlawrev-2486	332	8	equipment	equipment	NOUN
inlawrev-2486	332	9	located	locate	VERB
inlawrev-2486	332	10	in	in	ADP
inlawrev-2486	332	11	'	'	PUNCT
inlawrev-2486	332	12	economically	economically	ADV
inlawrev-2486	332	13	disadvantaged	disadvantaged	ADJ
inlawrev-2486	332	14	areas	area	NOUN
inlawrev-2486	332	15	.	.	PUNCT
inlawrev-2486	333	1	"	"	PUNCT
inlawrev-2486	333	2	—	—	PUNCT
inlawrev-2486	333	3	public	public	ADJ
inlawrev-2486	333	4	law	law	NOUN
inlawrev-2486	333	5	72^^	72^^	NUM
inlawrev-2486	333	6	amends	amend	VERB
inlawrev-2486	333	7	indiana	indiana	PROPN
inlawrev-2486	333	8	code	code	PROPN
inlawrev-2486	333	9	sections	section	NOUN
inlawrev-2486	333	10	6	6	NUM
inlawrev-2486	333	11	-	-	SYM
inlawrev-2486	333	12	1.1	1.1	NUM
inlawrev-2486	333	13	-	-	PUNCT
inlawrev-2486	333	14	12.1	12.1	NUM
inlawrev-2486	333	15	and	and	CCONJ
inlawrev-2486	333	16	6	6	NUM
inlawrev-2486	333	17	-	-	SYM
inlawrev-2486	333	18	3	3	NUM
inlawrev-2486	333	19	-	-	SYM
inlawrev-2486	333	20	3.1	3.1	NUM
inlawrev-2486	333	21	to	to	PART
inlawrev-2486	333	22	provide	provide	VERB
inlawrev-2486	333	23	a	a	DET
inlawrev-2486	333	24	personal	personal	ADJ
inlawrev-2486	333	25	property	property	NOUN
inlawrev-2486	333	26	tax	tax	NOUN
inlawrev-2486	333	27	deduction	deduction	NOUN
inlawrev-2486	333	28	to	to	ADP
inlawrev-2486	333	29	a	a	DET
inlawrev-2486	333	30	purchaser	purchaser	NOUN
inlawrev-2486	333	31	of	of	ADP
inlawrev-2486	333	32	new	new	ADJ
inlawrev-2486	333	33	manufacturing	manufacturing	NOUN
inlawrev-2486	333	34	equipment	equipment	NOUN
inlawrev-2486	333	35	to	to	PART
inlawrev-2486	333	36	be	be	AUX
inlawrev-2486	333	37	located	locate	VERB
inlawrev-2486	333	38	in	in	ADP
inlawrev-2486	333	39	an	an	DET
inlawrev-2486	333	40	"	"	PUNCT
inlawrev-2486	333	41	economically	economically	ADV
inlawrev-2486	333	42	disadvantaged	disadvantaged	ADJ
inlawrev-2486	333	43	area	area	NOUN
inlawrev-2486	333	44	.	.	PUNCT
inlawrev-2486	333	45	"	"	PUNCT
inlawrev-2486	334	1	the	the	DET
inlawrev-2486	334	2	permitted	permit	VERB
inlawrev-2486	334	3	deduction	deduction	NOUN
inlawrev-2486	334	4	for	for	ADP
inlawrev-2486	334	5	such	such	ADJ
inlawrev-2486	334	6	new	new	ADJ
inlawrev-2486	334	7	equipment	equipment	NOUN
inlawrev-2486	334	8	ranges	range	VERB
inlawrev-2486	334	9	from	from	ADP
inlawrev-2486	334	10	100	100	NUM
inlawrev-2486	334	11	%	%	NOUN
inlawrev-2486	334	12	of	of	ADP
inlawrev-2486	334	13	assessed	assessed	ADJ
inlawrev-2486	334	14	value	value	NOUN
inlawrev-2486	334	15	of	of	ADP
inlawrev-2486	334	16	the	the	DET
inlawrev-2486	334	17	equipment	equipment	NOUN
inlawrev-2486	334	18	for	for	ADP
inlawrev-2486	334	19	the	the	DET
inlawrev-2486	334	20	first	first	ADJ
inlawrev-2486	334	21	taxable	taxable	ADJ
inlawrev-2486	334	22	year	year	NOUN
inlawrev-2486	334	23	to	to	ADP
inlawrev-2486	334	24	a	a	DET
inlawrev-2486	334	25	termination	termination	NOUN
inlawrev-2486	334	26	of	of	ADP
inlawrev-2486	334	27	the	the	DET
inlawrev-2486	334	28	deduction	deduction	NOUN
inlawrev-2486	334	29	upon	upon	SCONJ
inlawrev-2486	334	30	the	the	DET
inlawrev-2486	334	31	sixth	sixth	ADJ
inlawrev-2486	334	32	year	year	NOUN
inlawrev-2486	334	33	,	,	PUNCT
inlawrev-2486	334	34	with	with	ADP
inlawrev-2486	334	35	a	a	DET
inlawrev-2486	334	36	declining	decline	VERB
inlawrev-2486	334	37	sliding	slide	VERB
inlawrev-2486	334	38	scale	scale	NOUN
inlawrev-2486	334	39	for	for	ADP
inlawrev-2486	334	40	the	the	DET
inlawrev-2486	334	41	intervening	intervene	VERB
inlawrev-2486	334	42	years	year	NOUN
inlawrev-2486	334	43	.	.	PUNCT
inlawrev-2486	335	1	applications	application	NOUN
inlawrev-2486	335	2	for	for	ADP
inlawrev-2486	335	3	the	the	DET
inlawrev-2486	335	4	new	new	ADJ
inlawrev-2486	335	5	deduction	deduction	NOUN
inlawrev-2486	335	6	must	must	AUX
inlawrev-2486	335	7	be	be	AUX
inlawrev-2486	335	8	filed	file	VERB
inlawrev-2486	335	9	between	between	ADP
inlawrev-2486	335	10	march	march	PROPN
inlawrev-2486	335	11	1	1	NUM
inlawrev-2486	335	12	and	and	CCONJ
inlawrev-2486	335	13	may	may	AUX
inlawrev-2486	335	14	10	10	NUM
inlawrev-2486	335	15	of	of	ADP
inlawrev-2486	335	16	the	the	DET
inlawrev-2486	335	17	year	year	NOUN
inlawrev-2486	335	18	the	the	DET
inlawrev-2486	335	19	new	new	ADJ
inlawrev-2486	335	20	equipment	equipment	NOUN
inlawrev-2486	335	21	is	be	AUX
inlawrev-2486	335	22	installed	instal	VERB
inlawrev-2486	335	23	.	.	PUNCT
inlawrev-2486	336	1	the	the	DET
inlawrev-2486	336	2	act	act	NOUN
inlawrev-2486	336	3	is	be	AUX
inlawrev-2486	336	4	effective	effective	ADJ
inlawrev-2486	336	5	for	for	ADP
inlawrev-2486	336	6	deduction	deduction	NOUN
inlawrev-2486	336	7	applications	application	NOUN
inlawrev-2486	336	8	filed	file	VERB
inlawrev-2486	336	9	after	after	ADP
inlawrev-2486	336	10	december	december	PROPN
inlawrev-2486	336	11	31	31	NUM
inlawrev-2486	336	12	,	,	PUNCT
inlawrev-2486	336	13	1981	1981	NUM
inlawrev-2486	336	14	.	.	PUNCT
inlawrev-2486	337	1	5	5	NUM
inlawrev-2486	337	2	.	.	NOUN
inlawrev-2486	337	3	inheritance	inheritance	NOUN
inlawrev-2486	337	4	tax	tax	NOUN
inlawrev-2486	337	5	amendments	amendment	NOUN
inlawrev-2486	337	6	.	.	PUNCT
inlawrev-2486	338	1	—	—	PUNCT
inlawrev-2486	338	2	public	public	ADJ
inlawrev-2486	338	3	law	law	NOUN
inlawrev-2486	338	4	89'^	89'^	NUM
inlawrev-2486	338	5	amends	amend	NOUN
inlawrev-2486	338	6	indiana	indiana	PROPN
inlawrev-2486	338	7	code	code	PROPN
inlawrev-2486	338	8	section	section	NOUN
inlawrev-2486	338	9	6	6	NUM
inlawrev-2486	338	10	-	-	SYM
inlawrev-2486	338	11	4.1	4.1	NUM
inlawrev-2486	338	12	-	-	SYM
inlawrev-2486	338	13	3	3	NUM
inlawrev-2486	338	14	to	to	PART
inlawrev-2486	338	15	increase	increase	VERB
inlawrev-2486	338	16	from	from	ADP
inlawrev-2486	338	17	$	$	SYM
inlawrev-2486	338	18	5,000	5,000	NUM
inlawrev-2486	338	19	to	to	PART
inlawrev-2486	338	20	$	$	SYM
inlawrev-2486	338	21	10,000	10,000	NUM
inlawrev-2486	338	22	the	the	DET
inlawrev-2486	338	23	inheritance	inheritance	NOUN
inlawrev-2486	338	24	tax	tax	NOUN
inlawrev-2486	338	25	exemption	exemption	NOUN
inlawrev-2486	338	26	for	for	ADP
inlawrev-2486	338	27	property	property	NOUN
inlawrev-2486	338	28	that	that	PRON
inlawrev-2486	338	29	a	a	DET
inlawrev-2486	338	30	decedent	decedent	ADJ
inlawrev-2486	338	31	transfers	transfer	NOUN
inlawrev-2486	338	32	to	to	ADP
inlawrev-2486	338	33	the	the	DET
inlawrev-2486	338	34	decedent	decedent	NOUN
inlawrev-2486	338	35	's	's	PART
inlawrev-2486	338	36	child	child	NOUN
inlawrev-2486	338	37	,	,	PUNCT
inlawrev-2486	338	38	if	if	SCONJ
inlawrev-2486	338	39	the	the	DET
inlawrev-2486	338	40	child	child	NOUN
inlawrev-2486	338	41	is	be	AUX
inlawrev-2486	338	42	under	under	ADP
inlawrev-2486	338	43	twenty	twenty	NUM
inlawrev-2486	338	44	-	-	PUNCT
inlawrev-2486	338	45	one	one	NUM
inlawrev-2486	338	46	years	year	NOUN
inlawrev-2486	338	47	of	of	ADP
inlawrev-2486	338	48	age	age	NOUN
inlawrev-2486	338	49	.	.	PUNCT
inlawrev-2486	339	1	public	public	ADJ
inlawrev-2486	339	2	law	law	NOUN
inlawrev-2486	339	3	90^^	90^^	NUM
inlawrev-2486	339	4	amends	amend	NOUN
inlawrev-2486	339	5	indiana	indiana	PROPN
inlawrev-2486	339	6	code	code	PROPN
inlawrev-2486	339	7	section	section	NOUN
inlawrev-2486	339	8	6	6	NUM
inlawrev-2486	339	9	-	-	SYM
inlawrev-2486	339	10	4.1	4.1	NUM
inlawrev-2486	339	11	-	-	SYM
inlawrev-2486	339	12	3	3	NUM
inlawrev-2486	339	13	to	to	PART
inlawrev-2486	339	14	increase	increase	VERB
inlawrev-2486	339	15	the	the	DET
inlawrev-2486	339	16	inheritance	inheritance	NOUN
inlawrev-2486	339	17	tax	tax	NOUN
inlawrev-2486	339	18	exemption	exemption	NOUN
inlawrev-2486	339	19	from	from	ADP
inlawrev-2486	339	20	$	$	SYM
inlawrev-2486	339	21	2,000	2,000	NUM
inlawrev-2486	339	22	to	to	PART
inlawrev-2486	339	23	$	$	SYM
inlawrev-2486	339	24	5,000	5,000	NUM
inlawrev-2486	339	25	for	for	ADP
inlawrev-2486	339	26	transfers	transfer	NOUN
inlawrev-2486	339	27	to	to	ADP
inlawrev-2486	339	28	one	one	NUM
inlawrev-2486	339	29	of	of	ADP
inlawrev-2486	339	30	the	the	DET
inlawrev-2486	339	31	decedent	decedent	NOUN
inlawrev-2486	339	32	's	's	PART
inlawrev-2486	339	33	parents	parent	NOUN
inlawrev-2486	339	34	.	.	PUNCT
inlawrev-2486	340	1	public	public	ADJ
inlawrev-2486	340	2	law	law	NOUN
inlawrev-2486	340	3	91	91	NUM
inlawrev-2486	340	4	amends	amend	NOUN
inlawrev-2486	340	5	indiana	indiana	PROPN
inlawrev-2486	340	6	code	code	PROPN
inlawrev-2486	340	7	section	section	NOUN
inlawrev-2486	340	8	6	6	NUM
inlawrev-2486	340	9	-	-	SYM
inlawrev-2486	340	10	4.1	4.1	NUM
inlawrev-2486	340	11	-	-	PUNCT
inlawrev-2486	340	12	8	8	NUM
inlawrev-2486	340	13	-	-	SYM
inlawrev-2486	340	14	4	4	NUM
inlawrev-2486	340	15	"	"	PUNCT
inlawrev-2486	340	16	so	so	SCONJ
inlawrev-2486	340	17	that	that	SCONJ
inlawrev-2486	340	18	a	a	DET
inlawrev-2486	340	19	consent	consent	NOUN
inlawrev-2486	340	20	to	to	PART
inlawrev-2486	340	21	transfer	transfer	VERB
inlawrev-2486	340	22	is	be	AUX
inlawrev-2486	340	23	no	no	ADV
inlawrev-2486	340	24	longer	long	ADV
inlawrev-2486	340	25	required	require	VERB
inlawrev-2486	340	26	in	in	ADP
inlawrev-2486	340	27	order	order	NOUN
inlawrev-2486	340	28	to	to	PART
inlawrev-2486	340	29	transfer	transfer	VERB
inlawrev-2486	340	30	funds	fund	NOUN
inlawrev-2486	340	31	to	to	ADP
inlawrev-2486	340	32	the	the	DET
inlawrev-2486	340	33	surviving	survive	VERB
inlawrev-2486	340	34	joint	joint	ADJ
inlawrev-2486	340	35	owner	owner	NOUN
inlawrev-2486	340	36	of	of	ADP
inlawrev-2486	340	37	a	a	DET
inlawrev-2486	340	38	decedent	decedent	NOUN
inlawrev-2486	340	39	's	's	PART
inlawrev-2486	340	40	joint	joint	ADJ
inlawrev-2486	340	41	checking	checking	NOUN
inlawrev-2486	340	42	account	account	NOUN
inlawrev-2486	340	43	.	.	PUNCT
inlawrev-2486	341	1	notice	notice	NOUN
inlawrev-2486	341	2	of	of	ADP
inlawrev-2486	341	3	the	the	DET
inlawrev-2486	341	4	transfer	transfer	NOUN
inlawrev-2486	341	5	,	,	PUNCT
inlawrev-2486	341	6	however	however	ADV
inlawrev-2486	341	7	,	,	PUNCT
inlawrev-2486	341	8	must	must	AUX
inlawrev-2486	341	9	be	be	AUX
inlawrev-2486	341	10	furnished	furnish	VERB
inlawrev-2486	341	11	to	to	ADP
inlawrev-2486	341	12	the	the	DET
inlawrev-2486	341	13	revenue	revenue	NOUN
inlawrev-2486	341	14	department	department	NOUN
inlawrev-2486	341	15	or	or	CCONJ
inlawrev-2486	341	16	to	to	ADP
inlawrev-2486	341	17	the	the	DET
inlawrev-2486	341	18	county	county	NOUN
inlawrev-2486	341	19	assessor	assessor	NOUN
inlawrev-2486	341	20	.	.	PUNCT
inlawrev-2486	342	1	"	"	PUNCT
inlawrev-2486	342	2	acts	act	NOUN
inlawrev-2486	342	3	of	of	ADP
inlawrev-2486	342	4	may	may	PROPN
inlawrev-2486	342	5	5	5	NUM
inlawrev-2486	342	6	,	,	PUNCT
inlawrev-2486	342	7	1981	1981	NUM
inlawrev-2486	342	8	,	,	PUNCT
inlawrev-2486	342	9	pub	pub	NOUN
inlawrev-2486	342	10	.	.	PUNCT
inlawrev-2486	343	1	l.	l.	PROPN
inlawrev-2486	343	2	no	no	INTJ
inlawrev-2486	343	3	.	.	PROPN
inlawrev-2486	343	4	63	63	NUM
inlawrev-2486	343	5	,	,	PUNCT
inlawrev-2486	343	6	§	§	PROPN
inlawrev-2486	343	7	4	4	NUM
inlawrev-2486	343	8	,	,	PUNCT
inlawrev-2486	343	9	1981	1981	NUM
inlawrev-2486	343	10	ind	ind	NOUN
inlawrev-2486	343	11	.	.	PUNCT
inlawrev-2486	344	1	acts	act	VERB
inlawrev-2486	344	2	837	837	NUM
inlawrev-2486	344	3	(	(	PUNCT
inlawrev-2486	344	4	1981	1981	NUM
inlawrev-2486	344	5	)	)	PUNCT
inlawrev-2486	344	6	.	.	PUNCT
inlawrev-2486	345	1	'	'	PUNCT
inlawrev-2486	345	2	*	*	PUNCT
inlawrev-2486	345	3	acts	act	NOUN
inlawrev-2486	345	4	of	of	ADP
inlawrev-2486	345	5	april	april	PROPN
inlawrev-2486	345	6	28	28	NUM
inlawrev-2486	345	7	,	,	PUNCT
inlawrev-2486	345	8	1981	1981	NUM
inlawrev-2486	345	9	,	,	PUNCT
inlawrev-2486	345	10	pub	pub	NOUN
inlawrev-2486	345	11	.	.	PUNCT
inlawrev-2486	346	1	l.	l.	PROPN
inlawrev-2486	346	2	no	no	INTJ
inlawrev-2486	346	3	.	.	PROPN
inlawrev-2486	346	4	72	72	NUM
inlawrev-2486	346	5	,	,	PUNCT
inlawrev-2486	346	6	1981	1981	NUM
inlawrev-2486	346	7	ind	ind	NOUN
inlawrev-2486	346	8	.	.	PUNCT
inlawrev-2486	347	1	acts	act	VERB
inlawrev-2486	347	2	885	885	NUM
inlawrev-2486	347	3	(	(	PUNCT
inlawrev-2486	347	4	1981	1981	NUM
inlawrev-2486	347	5	)	)	PUNCT
inlawrev-2486	347	6	.	.	PUNCT
inlawrev-2486	348	1	"	"	PUNCT
inlawrev-2486	348	2	acts	act	NOUN
inlawrev-2486	348	3	of	of	ADP
inlawrev-2486	348	4	april	april	PROPN
inlawrev-2486	348	5	27	27	NUM
inlawrev-2486	348	6	,	,	PUNCT
inlawrev-2486	348	7	1981	1981	NUM
inlawrev-2486	348	8	,	,	PUNCT
inlawrev-2486	348	9	pub	pub	NOUN
inlawrev-2486	348	10	.	.	PUNCT
inlawrev-2486	349	1	l.	l.	PROPN
inlawrev-2486	349	2	no	no	INTJ
inlawrev-2486	349	3	.	.	PROPN
inlawrev-2486	349	4	89	89	NUM
inlawrev-2486	349	5	,	,	PUNCT
inlawrev-2486	349	6	1981	1981	NUM
inlawrev-2486	349	7	ind	ind	NOUN
inlawrev-2486	349	8	.	.	PUNCT
inlawrev-2486	350	1	acts	act	VERB
inlawrev-2486	350	2	1015	1015	NUM
inlawrev-2486	350	3	(	(	PUNCT
inlawrev-2486	350	4	1981	1981	NUM
inlawrev-2486	350	5	)	)	PUNCT
inlawrev-2486	350	6	.	.	PUNCT
inlawrev-2486	351	1	"	"	PUNCT
inlawrev-2486	351	2	acts	act	NOUN
inlawrev-2486	351	3	of	of	ADP
inlawrev-2486	351	4	april	april	PROPN
inlawrev-2486	351	5	27	27	NUM
inlawrev-2486	351	6	,	,	PUNCT
inlawrev-2486	351	7	1981	1981	NUM
inlawrev-2486	351	8	,	,	PUNCT
inlawrev-2486	351	9	pub	pub	NOUN
inlawrev-2486	351	10	.	.	PUNCT
inlawrev-2486	352	1	l.	l.	PROPN
inlawrev-2486	352	2	no	no	INTJ
inlawrev-2486	352	3	.	.	PROPN
inlawrev-2486	352	4	90	90	NUM
inlawrev-2486	352	5	,	,	PUNCT
inlawrev-2486	352	6	1981	1981	NUM
inlawrev-2486	352	7	ind	ind	NOUN
inlawrev-2486	352	8	.	.	PUNCT
inlawrev-2486	353	1	acts	act	VERB
inlawrev-2486	353	2	1017	1017	NUM
inlawrev-2486	353	3	(	(	PUNCT
inlawrev-2486	353	4	1981	1981	NUM
inlawrev-2486	353	5	)	)	PUNCT
inlawrev-2486	353	6	.	.	PUNCT
inlawrev-2486	354	1	"	"	PUNCT
inlawrev-2486	354	2	acts	act	NOUN
inlawrev-2486	354	3	of	of	ADP
inlawrev-2486	354	4	april	april	PROPN
inlawrev-2486	354	5	7	7	NUM
inlawrev-2486	354	6	,	,	PUNCT
inlawrev-2486	354	7	1981	1981	NUM
inlawrev-2486	354	8	,	,	PUNCT
inlawrev-2486	354	9	pub	pub	NOUN
inlawrev-2486	354	10	.	.	PUNCT
inlawrev-2486	355	1	l.	l.	PROPN
inlawrev-2486	355	2	no	no	INTJ
inlawrev-2486	355	3	.	.	PROPN
inlawrev-2486	355	4	91	91	NUM
inlawrev-2486	355	5	,	,	PUNCT
inlawrev-2486	355	6	§	§	PROPN
inlawrev-2486	355	7	1	1	NUM
inlawrev-2486	355	8	,	,	PUNCT
inlawrev-2486	355	9	1981	1981	NUM
inlawrev-2486	355	10	ind	ind	NOUN
inlawrev-2486	355	11	.	.	PUNCT
inlawrev-2486	356	1	acts	act	VERB
inlawrev-2486	356	2	1018	1018	NUM
inlawrev-2486	356	3	(	(	PUNCT
inlawrev-2486	356	4	1981	1981	NUM
inlawrev-2486	356	5	)	)	PUNCT
inlawrev-2486	356	6	.	.	PUNCT