id	sid	tid	token	lemma	pos
inlawrev-2500	1	1	indiana	indiana	PROPN
inlawrev-2500	1	2	law	law	PROPN
inlawrev-2500	1	3	review	review	NOUN
inlawrev-2500	1	4	section	section	NOUN
inlawrev-2500	1	5	482	482	NUM
inlawrev-2500	1	6	and	and	CCONJ
inlawrev-2500	1	7	the	the	DET
inlawrev-2500	1	8	aftermath	aftermath	NOUN
inlawrev-2500	1	9	of	of	ADP
inlawrev-2500	1	10	foglesong	foglesong	NOUN
inlawrev-2500	1	11	:	:	PUNCT
inlawrev-2500	1	12	the	the	DET
inlawrev-2500	1	13	beginning	beginning	NOUN
inlawrev-2500	1	14	or	or	CCONJ
inlawrev-2500	1	15	the	the	DET
inlawrev-2500	1	16	end	end	NOUN
inlawrev-2500	1	17	for	for	ADP
inlawrev-2500	1	18	the	the	DET
inlawrev-2500	1	19	personal	personal	ADJ
inlawrev-2500	1	20	service	service	NOUN
inlawrev-2500	1	21	corporation	corporation	NOUN
inlawrev-2500	1	22	patricia	patricia	PROPN
inlawrev-2500	1	23	s.	s.	PROPN
inlawrev-2500	1	24	bailey	bailey	PROPN
inlawrev-2500	1	25	*	*	PROPN
inlawrev-2500	1	26	i.	i.	PROPN
inlawrev-2500	1	27	introduction	introduction	NOUN
inlawrev-2500	1	28	although	although	SCONJ
inlawrev-2500	1	29	congress^	congress^	NOUN
inlawrev-2500	1	30	and	and	CCONJ
inlawrev-2500	1	31	the	the	DET
inlawrev-2500	1	32	individual	individual	ADJ
inlawrev-2500	1	33	state	state	PROPN
inlawrev-2500	1	34	legislatures^	legislatures^	PROPN
inlawrev-2500	1	35	apparently	apparently	ADV
inlawrev-2500	1	36	have	have	AUX
inlawrev-2500	1	37	long	long	ADV
inlawrev-2500	1	38	recognized	recognize	VERB
inlawrev-2500	1	39	the	the	DET
inlawrev-2500	1	40	personal	personal	ADJ
inlawrev-2500	1	41	service	service	NOUN
inlawrev-2500	1	42	corporation	corporation	NOUN
inlawrev-2500	1	43	,	,	PUNCT
inlawrev-2500	1	44	the	the	DET
inlawrev-2500	1	45	internal	internal	ADJ
inlawrev-2500	1	46	revenue	revenue	NOUN
inlawrev-2500	1	47	service	service	NOUN
inlawrev-2500	1	48	continues	continue	VERB
inlawrev-2500	1	49	to	to	PART
inlawrev-2500	1	50	deny	deny	VERB
inlawrev-2500	1	51	its	its	PRON
inlawrev-2500	1	52	corporate	corporate	ADJ
inlawrev-2500	1	53	*	*	ADJ
inlawrev-2500	1	54	associate	associate	NOUN
inlawrev-2500	1	55	,	,	PUNCT
inlawrev-2500	1	56	indianapolis	indianapolis	PROPN
inlawrev-2500	1	57	firm	firm	NOUN
inlawrev-2500	1	58	of	of	ADP
inlawrev-2500	1	59	stark	stark	ADJ
inlawrev-2500	1	60	,	,	PUNCT
inlawrev-2500	1	61	doninger	doninger	NOUN
inlawrev-2500	1	62	,	,	PUNCT
inlawrev-2500	1	63	mernitz	mernitz	PROPN
inlawrev-2500	1	64	,	,	PUNCT
inlawrev-2500	1	65	west	west	PROPN
inlawrev-2500	1	66	&	&	CCONJ
inlawrev-2500	1	67	smith	smith	PROPN
inlawrev-2500	1	68	.	.	PUNCT
inlawrev-2500	2	1	'	'	PUNCT
inlawrev-2500	2	2	for	for	ADP
inlawrev-2500	2	3	a	a	DET
inlawrev-2500	2	4	brief	brief	ADJ
inlawrev-2500	2	5	history	history	NOUN
inlawrev-2500	2	6	of	of	ADP
inlawrev-2500	2	7	the	the	DET
inlawrev-2500	2	8	personal	personal	ADJ
inlawrev-2500	2	9	service	service	NOUN
inlawrev-2500	2	10	corporation	corporation	NOUN
inlawrev-2500	2	11	and	and	CCONJ
inlawrev-2500	2	12	congressional	congressional	ADJ
inlawrev-2500	2	13	tax	tax	NOUN
inlawrev-2500	2	14	treatment	treatment	NOUN
inlawrev-2500	2	15	,	,	PUNCT
inlawrev-2500	2	16	see	see	VERB
inlawrev-2500	2	17	battle	battle	NOUN
inlawrev-2500	2	18	,	,	PUNCT
inlawrev-2500	2	19	the	the	DET
inlawrev-2500	2	20	use	use	NOUN
inlawrev-2500	2	21	of	of	ADP
inlawrev-2500	2	22	corporations	corporation	NOUN
inlawrev-2500	2	23	by	by	ADP
inlawrev-2500	2	24	persons	person	NOUN
inlawrev-2500	2	25	who	who	PRON
inlawrev-2500	2	26	perform	perform	VERB
inlawrev-2500	2	27	services	service	NOUN
inlawrev-2500	2	28	to	to	PART
inlawrev-2500	2	29	gain	gain	VERB
inlawrev-2500	2	30	tax	tax	NOUN
inlawrev-2500	2	31	advantages	advantage	NOUN
inlawrev-2500	2	32	,	,	PUNCT
inlawrev-2500	2	33	57	57	NUM
inlawrev-2500	2	34	taxes	taxis	NOUN
inlawrev-2500	2	35	797	797	NUM
inlawrev-2500	2	36	,	,	PUNCT
inlawrev-2500	2	37	801	801	NUM
inlawrev-2500	2	38	-	-	SYM
inlawrev-2500	2	39	02	02	NUM
inlawrev-2500	2	40	(	(	PUNCT
inlawrev-2500	2	41	1979	1979	NUM
inlawrev-2500	2	42	)	)	PUNCT
inlawrev-2500	2	43	.	.	PUNCT
inlawrev-2500	3	1	'	'	PUNCT
inlawrev-2500	3	2	see	see	VERB
inlawrev-2500	3	3	ala	ala	PROPN
inlawrev-2500	3	4	.	.	PUNCT
inlawrev-2500	4	1	code	code	PROPN
inlawrev-2500	4	2	§	§	PROPN
inlawrev-2500	4	3	§	§	PROPN
inlawrev-2500	4	4	10	10	NUM
inlawrev-2500	4	5	-	-	SYM
inlawrev-2500	4	6	4	4	NUM
inlawrev-2500	4	7	-	-	PUNCT
inlawrev-2500	4	8	220	220	NUM
inlawrev-2500	4	9	to	to	ADP
inlawrev-2500	4	10	-239	-239	PROPN
inlawrev-2500	4	11	(	(	PUNCT
inlawrev-2500	4	12	1980	1980	NUM
inlawrev-2500	4	13	)	)	PUNCT
inlawrev-2500	4	14	;	;	PUNCT
inlawrev-2500	4	15	alaska	alaska	PROPN
inlawrev-2500	4	16	stat	stat	PROPN
inlawrev-2500	4	17	.	.	PUNCT
inlawrev-2500	5	1	§	§	PROPN
inlawrev-2500	5	2	§	§	PROPN
inlawrev-2500	5	3	10.45.010-.140	10.45.010-.140	PROPN
inlawrev-2500	5	4	,	,	PUNCT
inlawrev-2500	5	5	.220	.220	NUM
inlawrev-2500	5	6	(	(	PUNCT
inlawrev-2500	5	7	1968	1968	NUM
inlawrev-2500	5	8	&	&	CCONJ
inlawrev-2500	5	9	supp	supp	PROPN
inlawrev-2500	5	10	.	.	PUNCT
inlawrev-2500	6	1	1981	1981	NUM
inlawrev-2500	6	2	)	)	PUNCT
inlawrev-2500	7	1	;	;	PUNCT
inlawrev-2500	7	2	ariz	ariz	PROPN
inlawrev-2500	7	3	.	.	PUNCT
inlawrev-2500	8	1	rev	rev	PROPN
inlawrev-2500	8	2	.	.	PROPN
inlawrev-2500	8	3	stat	stat	PROPN
inlawrev-2500	8	4	.	.	PUNCT
inlawrev-2500	9	1	ann	ann	PROPN
inlawrev-2500	9	2	.	.	PUNCT
inlawrev-2500	10	1	§	§	PROPN
inlawrev-2500	10	2	§	§	PROPN
inlawrev-2500	10	3	10	10	NUM
inlawrev-2500	10	4	-	-	PUNCT
inlawrev-2500	10	5	901	901	NUM
inlawrev-2500	10	6	to	to	ADP
inlawrev-2500	10	7	-909	-909	NOUN
inlawrev-2500	10	8	(	(	PUNCT
inlawrev-2500	10	9	1977	1977	NUM
inlawrev-2500	10	10	)	)	PUNCT
inlawrev-2500	10	11	;	;	PUNCT
inlawrev-2500	10	12	ark	ark	PROPN
inlawrev-2500	10	13	.	.	PROPN
inlawrev-2500	10	14	stat	stat	PROPN
inlawrev-2500	10	15	.	.	PUNCT
inlawrev-2500	11	1	ann	ann	PROPN
inlawrev-2500	11	2	.	.	PUNCT
inlawrev-2500	12	1	§	§	PROPN
inlawrev-2500	12	2	§	§	PROPN
inlawrev-2500	12	3	64	64	NUM
inlawrev-2500	12	4	-	-	SYM
inlawrev-2500	12	5	1701	1701	NUM
inlawrev-2500	12	6	to	to	ADP
inlawrev-2500	12	7	-1717	-1717	PROPN
inlawrev-2500	12	8	(	(	PUNCT
inlawrev-2500	12	9	medical	medical	ADJ
inlawrev-2500	12	10	corporations	corporation	NOUN
inlawrev-2500	12	11	)	)	PUNCT
inlawrev-2500	12	12	,	,	PUNCT
inlawrev-2500	12	13	64	64	NUM
inlawrev-2500	12	14	-	-	SYM
inlawrev-2500	12	15	1801	1801	NUM
inlawrev-2500	12	16	to	to	ADP
inlawrev-2500	12	17	-1817	-1817	PROPN
inlawrev-2500	12	18	(	(	PUNCT
inlawrev-2500	12	19	dental	dental	ADJ
inlawrev-2500	12	20	corporations	corporation	NOUN
inlawrev-2500	12	21	)	)	PUNCT
inlawrev-2500	12	22	,	,	PUNCT
inlawrev-2500	12	23	64	64	NUM
inlawrev-2500	12	24	-	-	SYM
inlawrev-2500	12	25	2001	2001	NUM
inlawrev-2500	12	26	to	to	ADP
inlawrev-2500	12	27	-2018	-2018	PROPN
inlawrev-2500	12	28	(	(	PUNCT
inlawrev-2500	12	29	professional	professional	ADJ
inlawrev-2500	12	30	corporations	corporation	NOUN
inlawrev-2500	12	31	)	)	PUNCT
inlawrev-2500	12	32	(	(	PUNCT
inlawrev-2500	12	33	1980	1980	NUM
inlawrev-2500	12	34	)	)	PUNCT
inlawrev-2500	12	35	;	;	PUNCT
inlawrev-2500	12	36	cal	cal	PROPN
inlawrev-2500	12	37	.	.	PUNCT
inlawrev-2500	12	38	corp	corp	PROPN
inlawrev-2500	12	39	.	.	PROPN
inlawrev-2500	12	40	code	code	PROPN
inlawrev-2500	12	41	§	§	PROPN
inlawrev-2500	12	42	§	§	PROPN
inlawrev-2500	12	43	13400	13400	NUM
inlawrev-2500	12	44	-	-	SYM
inlawrev-2500	12	45	10	10	NUM
inlawrev-2500	12	46	(	(	PUNCT
inlawrev-2500	12	47	west	west	NOUN
inlawrev-2500	12	48	1977	1977	NUM
inlawrev-2500	12	49	&	&	CCONJ
inlawrev-2500	12	50	supp	supp	PROPN
inlawrev-2500	12	51	.	.	PUNCT
inlawrev-2500	13	1	1981	1981	NUM
inlawrev-2500	13	2	)	)	PUNCT
inlawrev-2500	14	1	;	;	PUNCT
inlawrev-2500	14	2	colo	colo	PROPN
inlawrev-2500	14	3	.	.	PUNCT
inlawrev-2500	15	1	rev	rev	PROPN
inlawrev-2500	15	2	.	.	PROPN
inlawrev-2500	15	3	stat	stat	PROPN
inlawrev-2500	15	4	.	.	PUNCT
inlawrev-2500	16	1	§	§	PROPN
inlawrev-2500	16	2	§	§	PROPN
inlawrev-2500	16	3	12	12	NUM
inlawrev-2500	16	4	-	-	SYM
inlawrev-2500	16	5	2	2	NUM
inlawrev-2500	16	6	-	-	SYM
inlawrev-2500	16	7	101	101	NUM
inlawrev-2500	16	8	,	,	PUNCT
inlawrev-2500	16	9	-117	-117	PROPN
inlawrev-2500	16	10	to	to	ADP
inlawrev-2500	16	11	-118	-118	PROPN
inlawrev-2500	16	12	,	,	PUNCT
inlawrev-2500	16	13	-131	-131	PROPN
inlawrev-2500	16	14	(	(	PUNCT
inlawrev-2500	16	15	accounting	accounting	NOUN
inlawrev-2500	16	16	)	)	PUNCT
inlawrev-2500	16	17	,	,	PUNCT
inlawrev-2500	16	18	12	12	NUM
inlawrev-2500	16	19	-	-	SYM
inlawrev-2500	16	20	33	33	NUM
inlawrev-2500	16	21	-	-	SYM
inlawrev-2500	16	22	124	124	NUM
inlawrev-2500	16	23	(	(	PUNCT
inlawrev-2500	16	24	chiropractic	chiropractic	NOUN
inlawrev-2500	16	25	)	)	PUNCT
inlawrev-2500	16	26	,	,	PUNCT
inlawrev-2500	16	27	12	12	NUM
inlawrev-2500	16	28	-	-	SYM
inlawrev-2500	16	29	36	36	NUM
inlawrev-2500	16	30	-	-	SYM
inlawrev-2500	16	31	134	134	NUM
inlawrev-2500	16	32	(	(	PUNCT
inlawrev-2500	16	33	medical	medical	ADJ
inlawrev-2500	16	34	)	)	PUNCT
inlawrev-2500	16	35	,	,	PUNCT
inlawrev-2500	16	36	12	12	NUM
inlawrev-2500	16	37	-	-	SYM
inlawrev-2500	16	38	40	40	NUM
inlawrev-2500	16	39	-	-	SYM
inlawrev-2500	16	40	125	125	NUM
inlawrev-2500	16	41	(	(	PUNCT
inlawrev-2500	16	42	optometric	optometric	ADJ
inlawrev-2500	16	43	)	)	PUNCT
inlawrev-2500	16	44	,	,	PUNCT
inlawrev-2500	16	45	12	12	NUM
inlawrev-2500	16	46	-	-	SYM
inlawrev-2500	16	47	41	41	NUM
inlawrev-2500	16	48	-	-	PUNCT
inlawrev-2500	16	49	130	130	NUM
inlawrev-2500	16	50	(	(	PUNCT
inlawrev-2500	16	51	physical	physical	ADJ
inlawrev-2500	16	52	therapy	therapy	NOUN
inlawrev-2500	16	53	)	)	PUNCT
inlawrev-2500	16	54	,	,	PUNCT
inlawrev-2500	16	55	12	12	NUM
inlawrev-2500	16	56	-	-	SYM
inlawrev-2500	16	57	43	43	NUM
inlawrev-2500	16	58	-	-	SYM
inlawrev-2500	16	59	118	118	NUM
inlawrev-2500	16	60	(	(	PUNCT
inlawrev-2500	16	61	psychological	psychological	ADJ
inlawrev-2500	16	62	)	)	PUNCT
inlawrev-2500	16	63	(	(	PUNCT
inlawrev-2500	16	64	1978	1978	NUM
inlawrev-2500	16	65	&	&	CCONJ
inlawrev-2500	16	66	supp	supp	PROPN
inlawrev-2500	16	67	.	.	PUNCT
inlawrev-2500	17	1	1980	1980	NUM
inlawrev-2500	17	2	)	)	PUNCT
inlawrev-2500	17	3	;	;	PUNCT
inlawrev-2500	18	1	conn	conn	PROPN
inlawrev-2500	18	2	.	.	PUNCT
inlawrev-2500	18	3	gen	gen	PROPN
inlawrev-2500	18	4	.	.	PROPN
inlawrev-2500	18	5	stat	stat	PROPN
inlawrev-2500	18	6	.	.	PUNCT
inlawrev-2500	19	1	§	§	PROPN
inlawrev-2500	19	2	§	§	PROPN
inlawrev-2500	19	3	33	33	NUM
inlawrev-2500	19	4	-	-	PUNCT
inlawrev-2500	19	5	182a	182a	PROPN
inlawrev-2500	19	6	to	to	ADP
inlawrev-2500	19	7	-182j	-182j	PROPN
inlawrev-2500	19	8	(	(	PUNCT
inlawrev-2500	19	9	supp	supp	PROPN
inlawrev-2500	19	10	.	.	PUNCT
inlawrev-2500	19	11	1981	1981	NUM
inlawrev-2500	19	12	)	)	PUNCT
inlawrev-2500	19	13	;	;	PUNCT
inlawrev-2500	19	14	del	del	PROPN
inlawrev-2500	19	15	.	.	PROPN
inlawrev-2500	19	16	code	code	PROPN
inlawrev-2500	19	17	ann	ann	PROPN
inlawrev-2500	19	18	.	.	PUNCT
inlawrev-2500	20	1	tit	tit	PROPN
inlawrev-2500	20	2	.	.	PROPN
inlawrev-2500	21	1	8	8	NUM
inlawrev-2500	21	2	,	,	PUNCT
inlawrev-2500	21	3	§	§	PROPN
inlawrev-2500	21	4	§	§	PROPN
inlawrev-2500	21	5	601	601	NUM
inlawrev-2500	21	6	-	-	SYM
inlawrev-2500	21	7	19	19	NUM
inlawrev-2500	21	8	(	(	PUNCT
inlawrev-2500	21	9	1974	1974	NUM
inlawrev-2500	21	10	&	&	CCONJ
inlawrev-2500	21	11	supp	supp	PROPN
inlawrev-2500	21	12	.	.	PUNCT
inlawrev-2500	22	1	1980	1980	NUM
inlawrev-2500	22	2	)	)	PUNCT
inlawrev-2500	22	3	;	;	PUNCT
inlawrev-2500	22	4	d.c	d.c	PROPN
inlawrev-2500	22	5	.	.	PROPN
inlawrev-2500	22	6	code	code	PROPN
inlawrev-2500	22	7	ann	ann	PROPN
inlawrev-2500	22	8	.	.	PUNCT
inlawrev-2500	23	1	§	§	PROPN
inlawrev-2500	23	2	§	§	PROPN
inlawrev-2500	23	3	29	29	NUM
inlawrev-2500	23	4	-	-	SYM
inlawrev-2500	23	5	601	601	NUM
inlawrev-2500	23	6	to	to	ADP
inlawrev-2500	23	7	-621	-621	PROPN
inlawrev-2500	23	8	(	(	PUNCT
inlawrev-2500	23	9	1981	1981	NUM
inlawrev-2500	23	10	)	)	PUNCT
inlawrev-2500	23	11	;	;	PUNCT
inlawrev-2500	23	12	fla	fla	PROPN
inlawrev-2500	23	13	.	.	PUNCT
inlawrev-2500	24	1	stat	stat	PROPN
inlawrev-2500	24	2	.	.	PUNCT
inlawrev-2500	25	1	ann	ann	PROPN
inlawrev-2500	25	2	.	.	PUNCT
inlawrev-2500	26	1	§	§	PROPN
inlawrev-2500	26	2	§	§	PROPN
inlawrev-2500	26	3	621.01-.15	621.01-.15	NUM
inlawrev-2500	26	4	(	(	PUNCT
inlawrev-2500	26	5	west	west	NOUN
inlawrev-2500	26	6	1977	1977	NUM
inlawrev-2500	26	7	&	&	CCONJ
inlawrev-2500	26	8	supp	supp	PROPN
inlawrev-2500	26	9	.	.	PUNCT
inlawrev-2500	27	1	1982	1982	NUM
inlawrev-2500	27	2	)	)	PUNCT
inlawrev-2500	28	1	;	;	PUNCT
inlawrev-2500	28	2	ga	ga	PROPN
inlawrev-2500	28	3	.	.	PROPN
inlawrev-2500	28	4	code	code	PROPN
inlawrev-2500	28	5	§	§	PROPN
inlawrev-2500	28	6	§	§	PROPN
inlawrev-2500	28	7	84	84	NUM
inlawrev-2500	28	8	-	-	SYM
inlawrev-2500	28	9	5401	5401	NUM
inlawrev-2500	28	10	to	to	ADP
inlawrev-2500	28	11	-5407	-5407	PROPN
inlawrev-2500	28	12	(	(	PUNCT
inlawrev-2500	28	13	1979	1979	NUM
inlawrev-2500	28	14	&	&	CCONJ
inlawrev-2500	28	15	supp	supp	PROPN
inlawrev-2500	28	16	.	.	PUNCT
inlawrev-2500	29	1	1981	1981	NUM
inlawrev-2500	29	2	)	)	PUNCT
inlawrev-2500	29	3	;	;	PUNCT
inlawrev-2500	29	4	hawaii	hawaii	PROPN
inlawrev-2500	29	5	rev	rev	PROPN
inlawrev-2500	29	6	.	.	PROPN
inlawrev-2500	29	7	stat	stat	PROPN
inlawrev-2500	29	8	.	.	PUNCT
inlawrev-2500	30	1	§	§	PROPN
inlawrev-2500	30	2	§	§	PROPN
inlawrev-2500	30	3	416	416	NUM
inlawrev-2500	30	4	-	-	SYM
inlawrev-2500	30	5	141	141	NUM
inlawrev-2500	30	6	to	to	ADP
inlawrev-2500	30	7	-154	-154	NUM
inlawrev-2500	30	8	(	(	PUNCT
inlawrev-2500	30	9	1976	1976	NUM
inlawrev-2500	30	10	&	&	CCONJ
inlawrev-2500	30	11	supp	supp	PROPN
inlawrev-2500	30	12	.	.	PUNCT
inlawrev-2500	31	1	1981	1981	NUM
inlawrev-2500	31	2	)	)	PUNCT
inlawrev-2500	31	3	;	;	PUNCT
inlawrev-2500	32	1	idaho	idaho	PROPN
inlawrev-2500	32	2	code	code	PROPN
inlawrev-2500	32	3	§	§	PROPN
inlawrev-2500	32	4	§	§	PROPN
inlawrev-2500	32	5	30	30	NUM
inlawrev-2500	32	6	-	-	SYM
inlawrev-2500	32	7	1301	1301	NUM
inlawrev-2500	32	8	to	to	ADP
inlawrev-2500	32	9	-1315	-1315	PROPN
inlawrev-2500	32	10	(	(	PUNCT
inlawrev-2500	32	11	1980	1980	NUM
inlawrev-2500	32	12	&	&	CCONJ
inlawrev-2500	32	13	supp	supp	PROPN
inlawrev-2500	32	14	.	.	PUNCT
inlawrev-2500	32	15	1981	1981	NUM
inlawrev-2500	32	16	)	)	PUNCT
inlawrev-2500	32	17	;	;	PUNCT
inlawrev-2500	32	18	iii	iii	X
inlawrev-2500	32	19	.	.	PUNCT
inlawrev-2500	32	20	rev	rev	PROPN
inlawrev-2500	32	21	.	.	PROPN
inlawrev-2500	32	22	stat	stat	PROPN
inlawrev-2500	32	23	.	.	PUNCT
inlawrev-2500	33	1	ch	ch	NOUN
inlawrev-2500	33	2	.	.	PROPN
inlawrev-2500	33	3	32	32	NUM
inlawrev-2500	33	4	,	,	PUNCT
inlawrev-2500	33	5	§	§	PROPN
inlawrev-2500	33	6	§	§	PROPN
inlawrev-2500	33	7	415	415	NUM
inlawrev-2500	33	8	-	-	SYM
inlawrev-2500	33	9	1	1	NUM
inlawrev-2500	33	10	to	to	ADP
inlawrev-2500	33	11	-18	-18	SYM
inlawrev-2500	33	12	(	(	PUNCT
inlawrev-2500	33	13	professional	professional	ADJ
inlawrev-2500	33	14	service	service	NOUN
inlawrev-2500	33	15	corporation	corporation	PROPN
inlawrev-2500	33	16	act	act	PROPN
inlawrev-2500	33	17	,	,	PUNCT
inlawrev-2500	33	18	p.a	p.a	PROPN
inlawrev-2500	33	19	.	.	PROPN
inlawrev-2500	33	20	76	76	NUM
inlawrev-2500	33	21	-	-	SYM
inlawrev-2500	33	22	1283	1283	NUM
inlawrev-2500	33	23	)	)	PUNCT
inlawrev-2500	33	24	(	(	PUNCT
inlawrev-2500	33	25	1979	1979	NUM
inlawrev-2500	33	26	&	&	CCONJ
inlawrev-2500	33	27	supp	supp	PROPN
inlawrev-2500	33	28	.	.	PUNCT
inlawrev-2500	34	1	1980	1980	NUM
inlawrev-2500	34	2	)	)	PUNCT
inlawrev-2500	34	3	;	;	PUNCT
inlawrev-2500	35	1	ind	ind	PROPN
inlawrev-2500	35	2	.	.	PUNCT
inlawrev-2500	35	3	code	code	PROPN
inlawrev-2500	35	4	§	§	PROPN
inlawrev-2500	35	5	§	§	PROPN
inlawrev-2500	35	6	23	23	NUM
inlawrev-2500	35	7	-	-	SYM
inlawrev-2500	35	8	1	1	NUM
inlawrev-2500	35	9	-	-	PUNCT
inlawrev-2500	35	10	13	13	NUM
inlawrev-2500	35	11	-	-	SYM
inlawrev-2500	35	12	1	1	NUM
inlawrev-2500	35	13	to	to	ADP
inlawrev-2500	35	14	-11	-11	PUNCT
inlawrev-2500	35	15	(	(	PUNCT
inlawrev-2500	35	16	general	general	ADJ
inlawrev-2500	35	17	professional	professional	NOUN
inlawrev-2500	35	18	)	)	PUNCT
inlawrev-2500	35	19	,	,	PUNCT
inlawrev-2500	35	20	23	23	NUM
inlawrev-2500	35	21	-	-	SYM
inlawrev-2500	35	22	1	1	NUM
inlawrev-2500	35	23	-	-	NUM
inlawrev-2500	35	24	13.5	13.5	NUM
inlawrev-2500	35	25	-	-	SYM
inlawrev-2500	35	26	1	1	NUM
inlawrev-2500	35	27	to	to	ADP
inlawrev-2500	35	28	-6	-6	PROPN
inlawrev-2500	35	29	(	(	PUNCT
inlawrev-2500	35	30	accounting	accounting	NOUN
inlawrev-2500	35	31	)	)	PUNCT
inlawrev-2500	35	32	,	,	PUNCT
inlawrev-2500	35	33	23	23	NUM
inlawrev-2500	35	34	-	-	SYM
inlawrev-2500	35	35	1	1	NUM
inlawrev-2500	35	36	-	-	NUM
inlawrev-2500	35	37	14	14	NUM
inlawrev-2500	35	38	-	-	SYM
inlawrev-2500	35	39	1	1	NUM
inlawrev-2500	35	40	to	to	ADP
inlawrev-2500	35	41	-21	-21	PROPN
inlawrev-2500	35	42	(	(	PUNCT
inlawrev-2500	35	43	medical	medical	ADJ
inlawrev-2500	35	44	)	)	PUNCT
inlawrev-2500	35	45	,	,	PUNCT
inlawrev-2500	35	46	23	23	NUM
inlawrev-2500	35	47	-	-	SYM
inlawrev-2500	35	48	1	1	NUM
inlawrev-2500	35	49	-	-	PUNCT
inlawrev-2500	35	50	15	15	NUM
inlawrev-2500	35	51	-	-	SYM
inlawrev-2500	35	52	1	1	NUM
inlawrev-2500	35	53	to	to	ADP
inlawrev-2500	35	54	-21	-21	PROPN
inlawrev-2500	35	55	(	(	PUNCT
inlawrev-2500	35	56	dental	dental	ADJ
inlawrev-2500	35	57	)	)	PUNCT
inlawrev-2500	35	58	(	(	PUNCT
inlawrev-2500	35	59	1976	1976	NUM
inlawrev-2500	35	60	&	&	CCONJ
inlawrev-2500	35	61	supp	supp	PROPN
inlawrev-2500	35	62	.	.	PUNCT
inlawrev-2500	36	1	1981	1981	NUM
inlawrev-2500	36	2	)	)	PUNCT
inlawrev-2500	36	3	;	;	PUNCT
inlawrev-2500	37	1	iowa	iowa	PROPN
inlawrev-2500	37	2	code	code	PROPN
inlawrev-2500	37	3	§	§	PROPN
inlawrev-2500	37	4	§	§	PROPN
inlawrev-2500	37	5	496c.l-.22	496c.l-.22	NUM
inlawrev-2500	37	6	(	(	PUNCT
inlawrev-2500	37	7	supp	supp	PROPN
inlawrev-2500	37	8	.	.	PUNCT
inlawrev-2500	37	9	1981	1981	NUM
inlawrev-2500	37	10	)	)	PUNCT
inlawrev-2500	37	11	;	;	PUNCT
inlawrev-2500	37	12	kan	kan	PROPN
inlawrev-2500	37	13	.	.	PROPN
inlawrev-2500	37	14	stat	stat	PROPN
inlawrev-2500	37	15	.	.	PUNCT
inlawrev-2500	38	1	ann	ann	PROPN
inlawrev-2500	38	2	.	.	PUNCT
inlawrev-2500	39	1	§	§	PROPN
inlawrev-2500	39	2	§	§	PROPN
inlawrev-2500	39	3	17	17	NUM
inlawrev-2500	39	4	-	-	SYM
inlawrev-2500	39	5	2706	2706	NUM
inlawrev-2500	39	6	to	to	ADP
inlawrev-2500	39	7	-2719	-2719	PROPN
inlawrev-2500	39	8	(	(	PUNCT
inlawrev-2500	39	9	1974	1974	NUM
inlawrev-2500	39	10	&	&	CCONJ
inlawrev-2500	39	11	supp	supp	PROPN
inlawrev-2500	39	12	.	.	PUNCT
inlawrev-2500	40	1	1980	1980	NUM
inlawrev-2500	40	2	)	)	PUNCT
inlawrev-2500	41	1	;	;	PUNCT
inlawrev-2500	41	2	ky	ky	PROPN
inlawrev-2500	41	3	.	.	PROPN
inlawrev-2500	41	4	rev	rev	PROPN
inlawrev-2500	41	5	.	.	PROPN
inlawrev-2500	41	6	stat	stat	PROPN
inlawrev-2500	41	7	.	.	PUNCT
inlawrev-2500	42	1	ann	ann	PROPN
inlawrev-2500	42	2	.	.	PUNCT
inlawrev-2500	43	1	§	§	PROPN
inlawrev-2500	43	2	§	§	PROPN
inlawrev-2500	43	3	274.005-.990	274.005-.990	PROPN
inlawrev-2500	43	4	(	(	PUNCT
inlawrev-2500	43	5	1981	1981	NUM
inlawrev-2500	43	6	)	)	PUNCT
inlawrev-2500	43	7	;	;	PUNCT
inlawrev-2500	43	8	la	la	PROPN
inlawrev-2500	43	9	.	.	PROPN
inlawrev-2500	43	10	rev	rev	PROPN
inlawrev-2500	43	11	.	.	PROPN
inlawrev-2500	43	12	stat	stat	PROPN
inlawrev-2500	43	13	.	.	PUNCT
inlawrev-2500	44	1	ann	ann	PROPN
inlawrev-2500	44	2	.	.	PUNCT
inlawrev-2500	45	1	§	§	PROPN
inlawrev-2500	45	2	§	§	PROPN
inlawrev-2500	45	3	12:801-:815	12:801-:815	NUM
inlawrev-2500	45	4	(	(	PUNCT
inlawrev-2500	45	5	legal	legal	ADJ
inlawrev-2500	45	6	)	)	PUNCT
inlawrev-2500	45	7	,	,	PUNCT
inlawrev-2500	45	8	12:901-:915	12:901-:915	NUM
inlawrev-2500	45	9	(	(	PUNCT
inlawrev-2500	45	10	medical	medical	ADJ
inlawrev-2500	45	11	)	)	PUNCT
inlawrev-2500	45	12	(	(	PUNCT
inlawrev-2500	45	13	west	west	PROPN
inlawrev-2500	45	14	1969	1969	NUM
inlawrev-2500	45	15	&	&	CCONJ
inlawrev-2500	45	16	supp	supp	PROPN
inlawrev-2500	45	17	.	.	PUNCT
inlawrev-2500	45	18	1981	1981	NUM
inlawrev-2500	45	19	)	)	PUNCT
inlawrev-2500	45	20	,	,	PUNCT
inlawrev-2500	45	21	§	§	PROPN
inlawrev-2500	45	22	§	§	PROPN
inlawrev-2500	45	23	12:981-:995	12:981-:995	NUM
inlawrev-2500	45	24	(	(	PUNCT
inlawrev-2500	45	25	dental	dental	ADJ
inlawrev-2500	45	26	)	)	PUNCT
inlawrev-2500	45	27	,	,	PUNCT
inlawrev-2500	45	28	12:1011-:1012	12:1011-:1012	NUM
inlawrev-2500	45	29	(	(	PUNCT
inlawrev-2500	45	30	accounting	accounting	NOUN
inlawrev-2500	45	31	)	)	PUNCT
inlawrev-2500	45	32	,	,	PUNCT
inlawrev-2500	45	33	12:1051-:1065	12:1051-:1065	NUM
inlawrev-2500	45	34	(	(	PUNCT
inlawrev-2500	45	35	chiropractic	chiropractic	NOUN
inlawrev-2500	45	36	)	)	PUNCT
inlawrev-2500	45	37	,	,	PUNCT
inlawrev-2500	45	38	12:1071-:1085	12:1071-:1085	NUM
inlawrev-2500	45	39	(	(	PUNCT
inlawrev-2500	45	40	nursing	nursing	NOUN
inlawrev-2500	45	41	)	)	PUNCT
inlawrev-2500	45	42	,	,	PUNCT
inlawrev-2500	45	43	12:1086:1101	12:1086:1101	PROPN
inlawrev-2500	45	44	(	(	PUNCT
inlawrev-2500	45	45	architectural	architectural	ADJ
inlawrev-2500	45	46	)	)	PUNCT
inlawrev-2500	45	47	,	,	PUNCT
inlawrev-2500	45	48	12:1110-:1124	12:1110-:1124	NUM
inlawrev-2500	45	49	(	(	PUNCT
inlawrev-2500	45	50	optometric	optometric	ADJ
inlawrev-2500	45	51	)	)	PUNCT
inlawrev-2500	45	52	,	,	PUNCT
inlawrev-2500	45	53	12:1130-:1144	12:1130-:1144	NUM
inlawrev-2500	45	54	(	(	PUNCT
inlawrev-2500	45	55	psychological	psychological	ADJ
inlawrev-2500	45	56	)	)	PUNCT
inlawrev-2500	45	57	(	(	PUNCT
inlawrev-2500	45	58	west	west	NOUN
inlawrev-2500	45	59	supp	supp	PROPN
inlawrev-2500	45	60	.	.	PUNCT
inlawrev-2500	46	1	1981	1981	NUM
inlawrev-2500	46	2	)	)	PUNCT
inlawrev-2500	47	1	;	;	PUNCT
inlawrev-2500	47	2	me	i	PRON
inlawrev-2500	47	3	.	.	PUNCT
inlawrev-2500	48	1	rev	rev	PROPN
inlawrev-2500	48	2	.	.	PROPN
inlawrev-2500	48	3	stat	stat	PROPN
inlawrev-2500	48	4	.	.	PUNCT
inlawrev-2500	49	1	ann	ann	PROPN
inlawrev-2500	49	2	.	.	PUNCT
inlawrev-2500	50	1	tit	tit	PROPN
inlawrev-2500	50	2	.	.	PROPN
inlawrev-2500	51	1	13	13	NUM
inlawrev-2500	51	2	,	,	PUNCT
inlawrev-2500	51	3	§	§	PROPN
inlawrev-2500	51	4	§	§	PROPN
inlawrev-2500	51	5	701	701	NUM
inlawrev-2500	51	6	-	-	SYM
inlawrev-2500	51	7	716	716	NUM
inlawrev-2500	51	8	(	(	PUNCT
inlawrev-2500	51	9	1981	1981	NUM
inlawrev-2500	51	10	)	)	PUNCT
inlawrev-2500	51	11	;	;	PUNCT
inlawrev-2500	52	1	md	md	PROPN
inlawrev-2500	52	2	.	.	PROPN
inlawrev-2500	52	3	corp	corp	PROPN
inlawrev-2500	52	4	.	.	PROPN
inlawrev-2500	52	5	&	&	CCONJ
inlawrev-2500	52	6	assns	assns	PROPN
inlawrev-2500	52	7	code	code	PROPN
inlawrev-2500	52	8	ann	ann	PROPN
inlawrev-2500	52	9	.	.	PUNCT
inlawrev-2500	53	1	§	§	PROPN
inlawrev-2500	53	2	§	§	PROPN
inlawrev-2500	53	3	5	5	NUM
inlawrev-2500	53	4	-	-	SYM
inlawrev-2500	53	5	101	101	NUM
inlawrev-2500	53	6	to	to	ADP
inlawrev-2500	53	7	-122	-122	PROPN
inlawrev-2500	53	8	(	(	PUNCT
inlawrev-2500	53	9	1975	1975	NUM
inlawrev-2500	53	10	&	&	CCONJ
inlawrev-2500	53	11	supp	supp	PROPN
inlawrev-2500	53	12	.	.	PUNCT
inlawrev-2500	54	1	1981	1981	NUM
inlawrev-2500	54	2	)	)	PUNCT
inlawrev-2500	54	3	;	;	PUNCT
inlawrev-2500	55	1	mass	mass	PROPN
inlawrev-2500	55	2	.	.	PUNCT
inlawrev-2500	56	1	gen	gen	PROPN
inlawrev-2500	56	2	.	.	PROPN
inlawrev-2500	56	3	laws	laws	PROPN
inlawrev-2500	56	4	ann	ann	PROPN
inlawrev-2500	56	5	.	.	PUNCT
inlawrev-2500	57	1	ch	ch	PROPN
inlawrev-2500	57	2	.	.	PUNCT
inlawrev-2500	57	3	156a	156a	PROPN
inlawrev-2500	57	4	,	,	PUNCT
inlawrev-2500	57	5	§	§	PROPN
inlawrev-2500	57	6	§	§	PROPN
inlawrev-2500	57	7	1	1	NUM
inlawrev-2500	57	8	-	-	SYM
inlawrev-2500	57	9	17	17	NUM
inlawrev-2500	57	10	(	(	PUNCT
inlawrev-2500	57	11	west	west	PROPN
inlawrev-2500	57	12	1970	1970	NUM
inlawrev-2500	57	13	&	&	CCONJ
inlawrev-2500	57	14	supp	supp	PROPN
inlawrev-2500	57	15	.	.	PUNCT
inlawrev-2500	57	16	1981	1981	NUM
inlawrev-2500	57	17	)	)	PUNCT
inlawrev-2500	57	18	;	;	PUNCT
inlawrev-2500	58	1	mich	mich	PROPN
inlawrev-2500	58	2	.	.	PUNCT
inlawrev-2500	58	3	comp	comp	PROPN
inlawrev-2500	58	4	.	.	PUNCT
inlawrev-2500	59	1	laws	law	NOUN
inlawrev-2500	59	2	§	§	PROPN
inlawrev-2500	59	3	§	§	PROPN
inlawrev-2500	59	4	450.221.235	450.221.235	NUM
inlawrev-2500	59	5	(	(	PUNCT
inlawrev-2500	59	6	1970	1970	NUM
inlawrev-2500	59	7	)	)	PUNCT
inlawrev-2500	59	8	;	;	PUNCT
inlawrev-2500	59	9	minn	minn	PROPN
inlawrev-2500	59	10	.	.	PUNCT
inlawrev-2500	59	11	stat	stat	PROPN
inlawrev-2500	59	12	.	.	PUNCT
inlawrev-2500	60	1	ann	ann	PROPN
inlawrev-2500	60	2	.	.	PUNCT
inlawrev-2500	61	1	§	§	PROPN
inlawrev-2500	61	2	§	§	PROPN
inlawrev-2500	61	3	319a.01-.22	319a.01-.22	NUM
inlawrev-2500	61	4	(	(	PUNCT
inlawrev-2500	61	5	west	west	NOUN
inlawrev-2500	61	6	supp	supp	PROPN
inlawrev-2500	61	7	.	.	PUNCT
inlawrev-2500	62	1	1981	1981	NUM
inlawrev-2500	62	2	)	)	PUNCT
inlawrev-2500	63	1	;	;	PUNCT
inlawrev-2500	63	2	miss	miss	VERB
inlawrev-2500	63	3	.	.	PUNCT
inlawrev-2500	64	1	code	code	PROPN
inlawrev-2500	64	2	ann	ann	PROPN
inlawrev-2500	64	3	.	.	PUNCT
inlawrev-2500	65	1	§	§	PROPN
inlawrev-2500	65	2	§	§	PROPN
inlawrev-2500	65	3	79	79	NUM
inlawrev-2500	65	4	-	-	SYM
inlawrev-2500	65	5	9	9	NUM
inlawrev-2500	65	6	-	-	SYM
inlawrev-2500	65	7	1	1	NUM
inlawrev-2500	65	8	to	to	ADP
inlawrev-2500	65	9	-27	-27	NUM
inlawrev-2500	65	10	(	(	PUNCT
inlawrev-2500	65	11	1972	1972	NUM
inlawrev-2500	65	12	)	)	PUNCT
inlawrev-2500	65	13	;	;	PUNCT
inlawrev-2500	65	14	mo	mo	PROPN
inlawrev-2500	65	15	.	.	PROPN
inlawrev-2500	65	16	ann	ann	PROPN
inlawrev-2500	65	17	.	.	PUNCT
inlawrev-2500	65	18	stat	stat	PROPN
inlawrev-2500	65	19	.	.	PUNCT
inlawrev-2500	66	1	§	§	PROPN
inlawrev-2500	66	2	§	§	PROPN
inlawrev-2500	66	3	356.010.200	356.010.200	NUM
inlawrev-2500	66	4	(	(	PUNCT
inlawrev-2500	66	5	vernon	vernon	PROPN
inlawrev-2500	66	6	1966	1966	NUM
inlawrev-2500	66	7	&	&	CCONJ
inlawrev-2500	66	8	supp	supp	PROPN
inlawrev-2500	66	9	.	.	PUNCT
inlawrev-2500	67	1	1982	1982	NUM
inlawrev-2500	67	2	)	)	PUNCT
inlawrev-2500	68	1	;	;	PUNCT
inlawrev-2500	69	1	mont	mont	PROPN
inlawrev-2500	69	2	.	.	PUNCT
inlawrev-2500	70	1	rev	rev	AUX
inlawrev-2500	70	2	.	.	PROPN
inlawrev-2500	70	3	codes	codes	PROPN
inlawrev-2500	70	4	ann	ann	PROPN
inlawrev-2500	70	5	.	.	PUNCT
inlawrev-2500	71	1	§	§	PROPN
inlawrev-2500	71	2	§	§	PROPN
inlawrev-2500	71	3	15	15	NUM
inlawrev-2500	71	4	-	-	SYM
inlawrev-2500	71	5	2101	2101	NUM
inlawrev-2500	71	6	to	to	ADP
inlawrev-2500	71	7	-2116	-2116	ADP
inlawrev-2500	71	8	(	(	PUNCT
inlawrev-2500	71	9	1967	1967	NUM
inlawrev-2500	71	10	&	&	CCONJ
inlawrev-2500	71	11	supp	supp	PROPN
inlawrev-2500	71	12	.	.	PUNCT
inlawrev-2500	72	1	1977	1977	NUM
inlawrev-2500	72	2	)	)	PUNCT
inlawrev-2500	73	1	;	;	PUNCT
inlawrev-2500	73	2	neb	neb	PROPN
inlawrev-2500	73	3	.	.	PROPN
inlawrev-2500	73	4	rev	rev	PROPN
inlawrev-2500	73	5	.	.	PROPN
inlawrev-2500	73	6	stat	stat	PROPN
inlawrev-2500	73	7	.	.	PUNCT
inlawrev-2500	74	1	§	§	PROPN
inlawrev-2500	74	2	§	§	PROPN
inlawrev-2500	74	3	21	21	NUM
inlawrev-2500	74	4	-	-	SYM
inlawrev-2500	74	5	2201	2201	NUM
inlawrev-2500	74	6	to	to	ADP
inlawrev-2500	74	7	-2222	-2222	PROPN
inlawrev-2500	74	8	(	(	PUNCT
inlawrev-2500	74	9	1977	1977	NUM
inlawrev-2500	74	10	&	&	CCONJ
inlawrev-2500	74	11	supp	supp	PROPN
inlawrev-2500	74	12	.	.	PUNCT
inlawrev-2500	75	1	1980	1980	NUM
inlawrev-2500	75	2	)	)	PUNCT
inlawrev-2500	75	3	;	;	PUNCT
inlawrev-2500	75	4	nev	nev	PROPN
inlawrev-2500	75	5	.	.	PROPN
inlawrev-2500	75	6	rev	rev	PROPN
inlawrev-2500	75	7	.	.	PROPN
inlawrev-2500	75	8	stat	stat	PROPN
inlawrev-2500	75	9	.	.	PUNCT
inlawrev-2500	76	1	§	§	PROPN
inlawrev-2500	76	2	§	§	PROPN
inlawrev-2500	76	3	89.010-.110	89.010-.110	NOUN
inlawrev-2500	76	4	(	(	PUNCT
inlawrev-2500	76	5	1979	1979	NUM
inlawrev-2500	76	6	)	)	PUNCT
inlawrev-2500	76	7	;	;	PUNCT
inlawrev-2500	76	8	n.h	n.h	PROPN
inlawrev-2500	76	9	.	.	PROPN
inlawrev-2500	76	10	rev	rev	PROPN
inlawrev-2500	76	11	.	.	PROPN
inlawrev-2500	76	12	stat	stat	PROPN
inlawrev-2500	76	13	.	.	PUNCT
inlawrev-2500	77	1	ann	ann	PROPN
inlawrev-2500	77	2	.	.	PUNCT
inlawrev-2500	78	1	§	§	PROPN
inlawrev-2500	78	2	§	§	PROPN
inlawrev-2500	78	3	294	294	NUM
inlawrev-2500	78	4	-	-	SYM
inlawrev-2500	78	5	a	a	DET
inlawrev-2500	78	6	:	:	PUNCT
inlawrev-2500	78	7	l-:8	l-:8	PROPN
inlawrev-2500	78	8	(	(	PUNCT
inlawrev-2500	78	9	supp	supp	PROPN
inlawrev-2500	78	10	.	.	PUNCT
inlawrev-2500	79	1	1973	1973	NUM
inlawrev-2500	79	2	)	)	PUNCT
inlawrev-2500	80	1	;	;	PUNCT
inlawrev-2500	80	2	n.j	n.j	PROPN
inlawrev-2500	80	3	.	.	PROPN
inlawrev-2500	80	4	stat	stat	PROPN
inlawrev-2500	80	5	.	.	PUNCT
inlawrev-2500	81	1	a.w	a.w	PROPN
inlawrev-2500	81	2	.	.	PROPN
inlawrev-2500	82	1	§	§	PROPN
inlawrev-2500	82	2	§	§	PROPN
inlawrev-2500	82	3	14a:17	14a:17	NUM
inlawrev-2500	82	4	-	-	SYM
inlawrev-2500	82	5	1	1	NUM
inlawrev-2500	82	6	to	to	ADP
inlawrev-2500	82	7	-18	-18	PROPN
inlawrev-2500	82	8	(	(	PUNCT
inlawrev-2500	82	9	west	west	NOUN
inlawrev-2500	82	10	supp	supp	PROPN
inlawrev-2500	82	11	.	.	PUNCT
inlawrev-2500	83	1	1981	1981	NUM
inlawrev-2500	83	2	)	)	PUNCT
inlawrev-2500	83	3	;	;	PUNCT
inlawrev-2500	83	4	n.m	n.m	PROPN
inlawrev-2500	83	5	.	.	PROPN
inlawrev-2500	83	6	stat	stat	PROPN
inlawrev-2500	83	7	.	.	PUNCT
inlawrev-2500	84	1	ann	ann	PROPN
inlawrev-2500	84	2	.	.	PUNCT
inlawrev-2500	85	1	§	§	PROPN
inlawrev-2500	85	2	§	§	PROPN
inlawrev-2500	85	3	53	53	NUM
inlawrev-2500	85	4	-	-	SYM
inlawrev-2500	85	5	6	6	NUM
inlawrev-2500	85	6	-	-	SYM
inlawrev-2500	85	7	1	1	NUM
inlawrev-2500	85	8	to	to	PART
inlawrev-2500	85	9	-14	-14	PUNCT
inlawrev-2500	85	10	(	(	PUNCT
inlawrev-2500	85	11	1978	1978	NUM
inlawrev-2500	85	12	)	)	PUNCT
inlawrev-2500	85	13	;	;	PUNCT
inlawrev-2500	85	14	n.y	n.y	PROPN
inlawrev-2500	85	15	.	.	PROPN
inlawrev-2500	85	16	bus	bus	PROPN
inlawrev-2500	85	17	.	.	PUNCT
inlawrev-2500	86	1	corp	corp	PROPN
inlawrev-2500	86	2	.	.	PROPN
inlawrev-2500	86	3	law	law	PROPN
inlawrev-2500	86	4	§	§	PROPN
inlawrev-2500	86	5	§	§	PROPN
inlawrev-2500	86	6	1501	1501	NUM
inlawrev-2500	86	7	-	-	SYM
inlawrev-2500	86	8	16	16	NUM
inlawrev-2500	86	9	(	(	PUNCT
inlawrev-2500	86	10	mckinney	mckinney	PROPN
inlawrev-2500	86	11	supp	supp	PROPN
inlawrev-2500	86	12	.	.	PUNCT
inlawrev-2500	86	13	1981	1981	NUM
inlawrev-2500	86	14	)	)	PUNCT
inlawrev-2500	86	15	;	;	PUNCT
inlawrev-2500	86	16	n.c	n.c	PROPN
inlawrev-2500	86	17	.	.	PROPN
inlawrev-2500	86	18	gen	gen	PROPN
inlawrev-2500	86	19	.	.	PROPN
inlawrev-2500	86	20	stat	stat	PROPN
inlawrev-2500	86	21	.	.	PUNCT
inlawrev-2500	87	1	§	§	PROPN
inlawrev-2500	87	2	§	§	PROPN
inlawrev-2500	87	3	55b-1	55b-1	PROPN
inlawrev-2500	87	4	to	to	ADP
inlawrev-2500	87	5	-15	-15	SYM
inlawrev-2500	87	6	(	(	PUNCT
inlawrev-2500	87	7	1975	1975	NUM
inlawrev-2500	87	8	&	&	CCONJ
inlawrev-2500	87	9	supp	supp	PROPN
inlawrev-2500	87	10	.	.	PUNCT
inlawrev-2500	87	11	1979	1979	NUM
inlawrev-2500	87	12	)	)	PUNCT
inlawrev-2500	87	13	;	;	PUNCT
inlawrev-2500	87	14	n.d	n.d	PROPN
inlawrev-2500	87	15	.	.	PROPN
inlawrev-2500	87	16	cent	cent	NOUN
inlawrev-2500	87	17	.	.	PUNCT
inlawrev-2500	88	1	code	code	PROPN
inlawrev-2500	88	2	§	§	PROPN
inlawrev-2500	88	3	§	§	PROPN
inlawrev-2500	88	4	10	10	NUM
inlawrev-2500	88	5	-	-	SYM
inlawrev-2500	88	6	31	31	NUM
inlawrev-2500	88	7	-	-	SYM
inlawrev-2500	88	8	01	01	NUM
inlawrev-2500	88	9	to	to	PART
inlawrev-2500	88	10	-14	-14	PUNCT
inlawrev-2500	88	11	(	(	PUNCT
inlawrev-2500	88	12	1976	1976	NUM
inlawrev-2500	88	13	)	)	PUNCT
inlawrev-2500	88	14	;	;	PUNCT
inlawrev-2500	88	15	ohio	ohio	PROPN
inlawrev-2500	88	16	rev	rev	PROPN
inlawrev-2500	88	17	.	.	PROPN
inlawrev-2500	88	18	code	code	PROPN
inlawrev-2500	88	19	ann	ann	PROPN
inlawrev-2500	88	20	.	.	PUNCT
inlawrev-2500	89	1	§	§	PROPN
inlawrev-2500	89	2	§	§	PROPN
inlawrev-2500	89	3	1785.01-.08	1785.01-.08	NUM
inlawrev-2500	89	4	(	(	PUNCT
inlawrev-2500	89	5	page	page	NOUN
inlawrev-2500	89	6	1978	1978	NUM
inlawrev-2500	89	7	&	&	CCONJ
inlawrev-2500	89	8	supp	supp	PROPN
inlawrev-2500	89	9	.	.	PUNCT
inlawrev-2500	90	1	1981	1981	NUM
inlawrev-2500	90	2	)	)	PUNCT
inlawrev-2500	90	3	;	;	PUNCT
inlawrev-2500	91	1	okla	okla	NOUN
inlawrev-2500	91	2	.	.	PUNCT
inlawrev-2500	92	1	stat	stat	PROPN
inlawrev-2500	92	2	.	.	PUNCT
inlawrev-2500	93	1	ann	ann	PROPN
inlawrev-2500	93	2	.	.	PUNCT
inlawrev-2500	94	1	tit	tit	PROPN
inlawrev-2500	94	2	.	.	PROPN
inlawrev-2500	95	1	18	18	NUM
inlawrev-2500	95	2	,	,	PUNCT
inlawrev-2500	95	3	§	§	PROPN
inlawrev-2500	95	4	§	§	PROPN
inlawrev-2500	95	5	801	801	NUM
inlawrev-2500	95	6	-	-	SYM
inlawrev-2500	95	7	819	819	NUM
inlawrev-2500	95	8	(	(	PUNCT
inlawrev-2500	95	9	west	west	NOUN
inlawrev-2500	95	10	supp	supp	PROPN
inlawrev-2500	95	11	.	.	PUNCT
inlawrev-2500	95	12	1981	1981	NUM
inlawrev-2500	95	13	)	)	PUNCT
inlawrev-2500	95	14	;	;	PUNCT
inlawrev-2500	95	15	or	or	CCONJ
inlawrev-2500	95	16	.	.	PUNCT
inlawrev-2500	96	1	rev	rev	PROPN
inlawrev-2500	96	2	.	.	PROPN
inlawrev-2500	96	3	stat	stat	PROPN
inlawrev-2500	96	4	.	.	PUNCT
inlawrev-2500	97	1	§	§	PROPN
inlawrev-2500	97	2	§	§	PROPN
inlawrev-2500	97	3	58.005.365	58.005.365	PROPN
inlawrev-2500	97	4	(	(	PUNCT
inlawrev-2500	97	5	1973	1973	NUM
inlawrev-2500	97	6	)	)	PUNCT
inlawrev-2500	97	7	;	;	PUNCT
inlawrev-2500	97	8	pa	pa	PROPN
inlawrev-2500	97	9	.	.	PROPN
inlawrev-2500	97	10	stat	stat	PROPN
inlawrev-2500	97	11	.	.	PUNCT
inlawrev-2500	98	1	ann	ann	PROPN
inlawrev-2500	98	2	.	.	PUNCT
inlawrev-2500	99	1	tit	tit	PROPN
inlawrev-2500	99	2	.	.	PROPN
inlawrev-2500	100	1	15	15	NUM
inlawrev-2500	100	2	,	,	PUNCT
inlawrev-2500	101	1	§	§	PROPN
inlawrev-2500	101	2	§	§	PROPN
inlawrev-2500	101	3	12601	12601	NUM
inlawrev-2500	101	4	-	-	SYM
inlawrev-2500	101	5	12619	12619	NUM
inlawrev-2500	101	6	(	(	PUNCT
inlawrev-2500	101	7	purdon	purdon	PROPN
inlawrev-2500	101	8	1967	1967	NUM
inlawrev-2500	101	9	)	)	PUNCT
inlawrev-2500	101	10	;	;	PUNCT
inlawrev-2500	101	11	r.i	r.i	PROPN
inlawrev-2500	101	12	.	.	PROPN
inlawrev-2500	101	13	gen	gen	PROPN
inlawrev-2500	101	14	.	.	PROPN
inlawrev-2500	101	15	laws	law	NOUN
inlawrev-2500	101	16	§	§	PROPN
inlawrev-2500	101	17	§	§	PROPN
inlawrev-2500	101	18	7	7	NUM
inlawrev-2500	101	19	-	-	SYM
inlawrev-2500	101	20	5.1	5.1	NUM
inlawrev-2500	101	21	-	-	SYM
inlawrev-2500	101	22	1	1	NUM
inlawrev-2500	101	23	to	to	ADP
inlawrev-2500	101	24	-12	-12	NUM
inlawrev-2500	101	25	(	(	PUNCT
inlawrev-2500	101	26	1969	1969	NUM
inlawrev-2500	101	27	&	&	CCONJ
inlawrev-2500	101	28	supp	supp	PROPN
inlawrev-2500	101	29	.	.	PUNCT
inlawrev-2500	102	1	1980	1980	NUM
inlawrev-2500	102	2	)	)	PUNCT
inlawrev-2500	102	3	;	;	PUNCT
inlawrev-2500	102	4	s.c	s.c	PROPN
inlawrev-2500	102	5	.	.	PROPN
inlawrev-2500	102	6	code	code	PROPN
inlawrev-2500	102	7	§	§	PROPN
inlawrev-2500	102	8	§	§	PROPN
inlawrev-2500	102	9	33	33	NUM
inlawrev-2500	102	10	-	-	SYM
inlawrev-2500	102	11	51	51	NUM
inlawrev-2500	102	12	-	-	SYM
inlawrev-2500	102	13	10	10	NUM
inlawrev-2500	102	14	to	to	PART
inlawrev-2500	102	15	-170	-170	NUM
inlawrev-2500	102	16	(	(	PUNCT
inlawrev-2500	102	17	1976	1976	NUM
inlawrev-2500	102	18	&	&	CCONJ
inlawrev-2500	102	19	supp	supp	PROPN
inlawrev-2500	102	20	.	.	PUNCT
inlawrev-2500	103	1	1981	1981	NUM
inlawrev-2500	103	2	)	)	PUNCT
inlawrev-2500	103	3	;	;	PUNCT
inlawrev-2500	103	4	s.d	s.d	PROPN
inlawrev-2500	103	5	.	.	PROPN
inlawrev-2500	103	6	comp	comp	PROPN
inlawrev-2500	103	7	.	.	PUNCT
inlawrev-2500	104	1	laws	law	NOUN
inlawrev-2500	104	2	ann	ann	PROPN
inlawrev-2500	104	3	.	.	PUNCT
inlawrev-2500	105	1	§	§	PROPN
inlawrev-2500	105	2	§	§	PROPN
inlawrev-2500	105	3	47	47	NUM
inlawrev-2500	105	4	-	-	SYM
inlawrev-2500	105	5	11	11	NUM
inlawrev-2500	105	6	-	-	SYM
inlawrev-2500	105	7	1	1	NUM
inlawrev-2500	105	8	to	to	ADP
inlawrev-2500	105	9	-21	-21	PROPN
inlawrev-2500	105	10	(	(	PUNCT
inlawrev-2500	105	11	medical	medical	ADJ
inlawrev-2500	105	12	)	)	PUNCT
inlawrev-2500	105	13	,	,	PUNCT
inlawrev-2500	105	14	47	47	NUM
inlawrev-2500	105	15	-	-	SYM
inlawrev-2500	105	16	12	12	NUM
inlawrev-2500	105	17	-	-	SYM
inlawrev-2500	105	18	1	1	NUM
inlawrev-2500	105	19	to	to	ADP
inlawrev-2500	105	20	-21	-21	PROPN
inlawrev-2500	105	21	(	(	PUNCT
inlawrev-2500	105	22	dental	dental	ADJ
inlawrev-2500	105	23	)	)	PUNCT
inlawrev-2500	105	24	,	,	PUNCT
inlawrev-2500	105	25	47	47	NUM
inlawrev-2500	105	26	-	-	SYM
inlawrev-2500	105	27	13	13	NUM
inlawrev-2500	105	28	-	-	SYM
inlawrev-2500	105	29	1	1	NUM
inlawrev-2500	105	30	to	to	ADP
inlawrev-2500	105	31	-21	-21	NUM
inlawrev-2500	105	32	(	(	PUNCT
inlawrev-2500	105	33	veterinary	veterinary	NOUN
inlawrev-2500	105	34	)	)	PUNCT
inlawrev-2500	105	35	(	(	PUNCT
inlawrev-2500	105	36	1967	1967	NUM
inlawrev-2500	105	37	&	&	CCONJ
inlawrev-2500	105	38	supp	supp	PROPN
inlawrev-2500	105	39	.	.	PUNCT
inlawrev-2500	106	1	1981	1981	NUM
inlawrev-2500	106	2	)	)	PUNCT
inlawrev-2500	106	3	,	,	PUNCT
inlawrev-2500	106	4	47	47	NUM
inlawrev-2500	106	5	-	-	PUNCT
inlawrev-2500	106	6	lla	lla	NOUN
inlawrev-2500	106	7	-	-	PUNCT
inlawrev-2500	106	8	l	l	NOUN
inlawrev-2500	106	9	to	to	ADP
inlawrev-2500	106	10	-20	-20	NUM
inlawrev-2500	106	11	(	(	PUNCT
inlawrev-2500	106	12	chiropractic	chiropractic	NOUN
inlawrev-2500	106	13	)	)	PUNCT
inlawrev-2500	106	14	,	,	PUNCT
inlawrev-2500	106	15	47	47	NUM
inlawrev-2500	106	16	-	-	PUNCT
inlawrev-2500	106	17	llb	llb	NOUN
inlawrev-2500	106	18	-	-	PUNCT
inlawrev-2500	106	19	l	l	NOUN
inlawrev-2500	106	20	to	to	ADP
inlawrev-2500	106	21	-23	-23	PROPN
inlawrev-2500	106	22	(	(	PUNCT
inlawrev-2500	106	23	optometric	optometric	ADJ
inlawrev-2500	106	24	)	)	PUNCT
inlawrev-2500	106	25	,	,	PUNCT
inlawrev-2500	106	26	47	47	NUM
inlawrev-2500	106	27	-	-	PUNCT
inlawrev-2500	106	28	llc	llc	NOUN
inlawrev-2500	106	29	-	-	PUNCT
inlawrev-2500	106	30	l	l	NOUN
inlawrev-2500	106	31	to	to	ADP
inlawrev-2500	106	32	-23	-23	PROPN
inlawrev-2500	106	33	(	(	PUNCT
inlawrev-2500	106	34	podiatric	podiatric	ADJ
inlawrev-2500	106	35	)	)	PUNCT
inlawrev-2500	106	36	,	,	PUNCT
inlawrev-2500	106	37	47	47	NUM
inlawrev-2500	106	38	-	-	SYM
inlawrev-2500	106	39	13a-1	13a-1	NUM
inlawrev-2500	106	40	to	to	ADP
inlawrev-2500	106	41	-10	-10	SYM
inlawrev-2500	106	42	639	639	NUM
inlawrev-2500	106	43	640	640	NUM
inlawrev-2500	106	44	indiana	indiana	NOUN
inlawrev-2500	106	45	lawreview	lawreview	PROPN
inlawrev-2500	107	1	[	[	X
inlawrev-2500	107	2	vol	vol	NOUN
inlawrev-2500	107	3	.	.	PUNCT
inlawrev-2500	107	4	15:639	15:639	NUM
inlawrev-2500	107	5	existence.^	existence.^	ADP
inlawrev-2500	107	6	the	the	DET
inlawrev-2500	107	7	war	war	NOUN
inlawrev-2500	107	8	between	between	ADP
inlawrev-2500	107	9	the	the	DET
inlawrev-2500	107	10	personal	personal	ADJ
inlawrev-2500	107	11	service	service	NOUN
inlawrev-2500	107	12	corporation	corporation	NOUN
inlawrev-2500	107	13	and	and	CCONJ
inlawrev-2500	107	14	the	the	DET
inlawrev-2500	107	15	service	service	NOUN
inlawrev-2500	107	16	has	have	AUX
inlawrev-2500	107	17	been	be	AUX
inlawrev-2500	107	18	a	a	DET
inlawrev-2500	107	19	longstanding	longstanding	ADJ
inlawrev-2500	107	20	one	one	NUM
inlawrev-2500	107	21	*	*	NOUN
inlawrev-2500	107	22	waged	wage	VERB
inlawrev-2500	107	23	on	on	ADP
inlawrev-2500	107	24	numerous	numerous	ADJ
inlawrev-2500	107	25	fronts,^	fronts,^	NOUN
inlawrev-2500	107	26	with	with	ADP
inlawrev-2500	107	27	battles	battle	NOUN
inlawrev-2500	107	28	and	and	CCONJ
inlawrev-2500	107	29	skirmishes	skirmish	NOUN
inlawrev-2500	107	30	won	win	VERB
inlawrev-2500	107	31	by	by	ADP
inlawrev-2500	107	32	both	both	DET
inlawrev-2500	107	33	sides.^	sides.^	NOUN
inlawrev-2500	107	34	the	the	DET
inlawrev-2500	107	35	final	final	ADJ
inlawrev-2500	107	36	battle	battle	NOUN
inlawrev-2500	107	37	,	,	PUNCT
inlawrev-2500	107	38	however	however	ADV
inlawrev-2500	107	39	,	,	PUNCT
inlawrev-2500	107	40	has	have	AUX
inlawrev-2500	107	41	not	not	PART
inlawrev-2500	107	42	yet	yet	ADV
inlawrev-2500	107	43	been	be	AUX
inlawrev-2500	107	44	fought	fight	VERB
inlawrev-2500	107	45	;	;	PUNCT
inlawrev-2500	107	46	the	the	DET
inlawrev-2500	107	47	war	war	NOUN
inlawrev-2500	107	48	rages	rage	VERB
inlawrev-2500	107	49	on.^	on.^	PRON
inlawrev-2500	107	50	the	the	DET
inlawrev-2500	107	51	personal	personal	ADJ
inlawrev-2500	107	52	service	service	NOUN
inlawrev-2500	107	53	corporation	corporation	NOUN
inlawrev-2500	107	54	has	have	AUX
inlawrev-2500	107	55	been	be	AUX
inlawrev-2500	107	56	defined	define	VERB
inlawrev-2500	107	57	as	as	ADP
inlawrev-2500	107	58	"	"	PUNCT
inlawrev-2500	107	59	a	a	DET
inlawrev-2500	107	60	corporation	corporation	NOUN
inlawrev-2500	107	61	whose	whose	DET
inlawrev-2500	107	62	income	income	NOUN
inlawrev-2500	107	63	is	be	AUX
inlawrev-2500	107	64	to	to	PART
inlawrev-2500	107	65	be	be	AUX
inlawrev-2500	107	66	ascribed	ascribe	VERB
inlawrev-2500	107	67	to	to	ADP
inlawrev-2500	107	68	the	the	DET
inlawrev-2500	107	69	activities	activity	NOUN
inlawrev-2500	107	70	of	of	ADP
inlawrev-2500	107	71	the	the	DET
inlawrev-2500	107	72	principal	principal	ADJ
inlawrev-2500	107	73	owners	owner	NOUN
inlawrev-2500	107	74	or	or	CCONJ
inlawrev-2500	107	75	stockholders	stockholder	NOUN
inlawrev-2500	107	76	who	who	PRON
inlawrev-2500	107	77	are	be	AUX
inlawrev-2500	107	78	themselves	themselves	PRON
inlawrev-2500	107	79	regularly	regularly	ADV
inlawrev-2500	107	80	engaged	engage	VERB
inlawrev-2500	107	81	in	in	ADP
inlawrev-2500	107	82	the	the	DET
inlawrev-2500	107	83	active	active	ADJ
inlawrev-2500	107	84	conduct	conduct	NOUN
inlawrev-2500	107	85	of	of	ADP
inlawrev-2500	107	86	the	the	DET
inlawrev-2500	107	87	affairs	affair	NOUN
inlawrev-2500	107	88	of	of	ADP
inlawrev-2500	107	89	the	the	DET
inlawrev-2500	107	90	corporation	corporation	NOUN
inlawrev-2500	107	91	and	and	CCONJ
inlawrev-2500	107	92	in	in	ADP
inlawrev-2500	107	93	which	which	DET
inlawrev-2500	107	94	capital	capital	NOUN
inlawrev-2500	107	95	...	...	PUNCT
inlawrev-2500	107	96	is	be	AUX
inlawrev-2500	107	97	not	not	PART
inlawrev-2500	107	98	a	a	DET
inlawrev-2500	107	99	material	material	ADJ
inlawrev-2500	107	100	income	income	NOUN
inlawrev-2500	107	101	-	-	PUNCT
inlawrev-2500	107	102	producing	produce	VERB
inlawrev-2500	107	103	factor	factor	NOUN
inlawrev-2500	107	104	.	.	PUNCT
inlawrev-2500	107	105	.	.	PUNCT
inlawrev-2500	107	106	.	.	PUNCT
inlawrev-2500	107	107	.	.	PUNCT
inlawrev-2500	108	1	"	"	PUNCT
inlawrev-2500	108	2	*	*	PUNCT
inlawrev-2500	108	3	falling	fall	VERB
inlawrev-2500	108	4	within	within	ADP
inlawrev-2500	108	5	the	the	DET
inlawrev-2500	108	6	ambit	ambit	NOUN
inlawrev-2500	108	7	of	of	ADP
inlawrev-2500	108	8	this	this	DET
inlawrev-2500	108	9	definition	definition	NOUN
inlawrev-2500	108	10	are	be	AUX
inlawrev-2500	108	11	the	the	DET
inlawrev-2500	108	12	professional	professional	ADJ
inlawrev-2500	108	13	corporation	corporation	NOUN
inlawrev-2500	108	14	,	,	PUNCT
inlawrev-2500	108	15	particularly	particularly	ADV
inlawrev-2500	108	16	the	the	DET
inlawrev-2500	108	17	one	one	NUM
inlawrev-2500	108	18	"	"	PUNCT
inlawrev-2500	108	19	professional	professional	ADJ
inlawrev-2500	108	20	"	"	PUNCT
inlawrev-2500	108	21	situation,^	situation,^	PROPN
inlawrev-2500	108	22	self	self	NOUN
inlawrev-2500	108	23	-	-	PUNCT
inlawrev-2500	108	24	employed	employ	VERB
inlawrev-2500	108	25	persons	person	NOUN
inlawrev-2500	108	26	who	who	PRON
inlawrev-2500	108	27	incorporate,^	incorporate,^	VERB
inlawrev-2500	108	28	"	"	PUNCT
inlawrev-2500	108	29	and	and	CCONJ
inlawrev-2500	108	30	members	member	NOUN
inlawrev-2500	108	31	of	of	ADP
inlawrev-2500	108	32	a	a	DET
inlawrev-2500	108	33	partnership	partnership	NOUN
inlawrev-2500	108	34	who	who	PRON
inlawrev-2500	108	35	individually	individually	ADV
inlawrev-2500	108	36	incorporate	incorporate	VERB
inlawrev-2500	108	37	.	.	PUNCT
inlawrev-2500	108	38	"	"	PUNCT
inlawrev-2500	109	1	(	(	PUNCT
inlawrev-2500	109	2	legal	legal	ADJ
inlawrev-2500	109	3	)	)	PUNCT
inlawrev-2500	109	4	,	,	PUNCT
inlawrev-2500	109	5	47	47	NUM
inlawrev-2500	109	6	-	-	PUNCT
inlawrev-2500	109	7	13b-1	13b-1	PROPN
inlawrev-2500	109	8	to	to	ADP
inlawrev-2500	109	9	-18	-18	PROPN
inlawrev-2500	109	10	(	(	PUNCT
inlawrev-2500	109	11	accounting	accounting	NOUN
inlawrev-2500	109	12	)	)	PUNCT
inlawrev-2500	109	13	(	(	PUNCT
inlawrev-2500	109	14	supp	supp	PROPN
inlawrev-2500	109	15	.	.	PUNCT
inlawrev-2500	109	16	1981	1981	NUM
inlawrev-2500	109	17	)	)	PUNCT
inlawrev-2500	109	18	;	;	PUNCT
inlawrev-2500	109	19	tenn	tenn	PROPN
inlawrev-2500	109	20	.	.	PROPN
inlawrev-2500	109	21	code	code	PROPN
inlawrev-2500	109	22	ann	ann	PROPN
inlawrev-2500	109	23	.	.	PUNCT
inlawrev-2500	110	1	§	§	PROPN
inlawrev-2500	110	2	§	§	PROPN
inlawrev-2500	110	3	48	48	NUM
inlawrev-2500	110	4	-	-	SYM
inlawrev-2500	110	5	2001	2001	NUM
inlawrev-2500	110	6	to	to	ADP
inlawrev-2500	110	7	-2007	-2007	PROPN
inlawrev-2500	110	8	(	(	PUNCT
inlawrev-2500	110	9	1979	1979	NUM
inlawrev-2500	110	10	)	)	PUNCT
inlawrev-2500	110	11	;	;	PUNCT
inlawrev-2500	110	12	tex	tex	PROPN
inlawrev-2500	110	13	.	.	PROPN
inlawrev-2500	110	14	rev	rev	PROPN
inlawrev-2500	110	15	.	.	PROPN
inlawrev-2500	111	1	civ	civ	PROPN
inlawrev-2500	111	2	.	.	PUNCT
inlawrev-2500	112	1	stat	stat	PROPN
inlawrev-2500	112	2	.	.	PUNCT
inlawrev-2500	113	1	ann	ann	PROPN
inlawrev-2500	113	2	.	.	PUNCT
inlawrev-2500	113	3	art	art	PROPN
inlawrev-2500	113	4	.	.	PUNCT
inlawrev-2500	114	1	1528e	1528e	NUM
inlawrev-2500	114	2	,	,	PUNCT
inlawrev-2500	114	3	§	§	PROPN
inlawrev-2500	114	4	§	§	PROPN
inlawrev-2500	114	5	1	1	NUM
inlawrev-2500	114	6	-	-	SYM
inlawrev-2500	114	7	20	20	NUM
inlawrev-2500	114	8	(	(	PUNCT
inlawrev-2500	114	9	vernon	vernon	PROPN
inlawrev-2500	114	10	1980	1980	NUM
inlawrev-2500	114	11	)	)	PUNCT
inlawrev-2500	114	12	;	;	PUNCT
inlawrev-2500	114	13	utah	utah	PROPN
inlawrev-2500	114	14	code	code	PROPN
inlawrev-2500	114	15	ann	ann	PROPN
inlawrev-2500	114	16	.	.	PUNCT
inlawrev-2500	115	1	§	§	PROPN
inlawrev-2500	115	2	§	§	PROPN
inlawrev-2500	115	3	16	16	NUM
inlawrev-2500	115	4	-	-	SYM
inlawrev-2500	115	5	11	11	NUM
inlawrev-2500	115	6	-	-	SYM
inlawrev-2500	115	7	1	1	NUM
inlawrev-2500	115	8	to	to	PART
inlawrev-2500	115	9	-15	-15	SYM
inlawrev-2500	115	10	(	(	PUNCT
inlawrev-2500	115	11	1973	1973	NUM
inlawrev-2500	115	12	&	&	CCONJ
inlawrev-2500	115	13	supp	supp	PROPN
inlawrev-2500	115	14	.	.	PUNCT
inlawrev-2500	116	1	1981	1981	NUM
inlawrev-2500	116	2	)	)	PUNCT
inlawrev-2500	116	3	;	;	PUNCT
inlawrev-2500	116	4	vt	vt	PROPN
inlawrev-2500	116	5	.	.	PROPN
inlawrev-2500	116	6	stat	stat	PROPN
inlawrev-2500	116	7	.	.	PUNCT
inlawrev-2500	117	1	ann	ann	PROPN
inlawrev-2500	117	2	.	.	PUNCT
inlawrev-2500	118	1	tit	tit	PROPN
inlawrev-2500	118	2	.	.	PUNCT
inlawrev-2500	119	1	11	11	NUM
inlawrev-2500	119	2	,	,	PUNCT
inlawrev-2500	119	3	§	§	PROPN
inlawrev-2500	119	4	§	§	PROPN
inlawrev-2500	119	5	801	801	NUM
inlawrev-2500	119	6	-	-	NUM
inlawrev-2500	119	7	813	813	NUM
inlawrev-2500	119	8	(	(	PUNCT
inlawrev-2500	119	9	1973	1973	NUM
inlawrev-2500	119	10	&	&	CCONJ
inlawrev-2500	119	11	supp	supp	PROPN
inlawrev-2500	119	12	.	.	PUNCT
inlawrev-2500	120	1	1981	1981	NUM
inlawrev-2500	120	2	)	)	PUNCT
inlawrev-2500	120	3	;	;	PUNCT
inlawrev-2500	120	4	va	va	PROPN
inlawrev-2500	120	5	.	.	PROPN
inlawrev-2500	120	6	code	code	PROPN
inlawrev-2500	120	7	§	§	PROPN
inlawrev-2500	120	8	§	§	PROPN
inlawrev-2500	120	9	13.1	13.1	NUM
inlawrev-2500	120	10	-	-	SYM
inlawrev-2500	120	11	542	542	NUM
inlawrev-2500	120	12	to	to	ADP
inlawrev-2500	120	13	-556	-556	PROPN
inlawrev-2500	120	14	(	(	PUNCT
inlawrev-2500	120	15	1978	1978	NUM
inlawrev-2500	120	16	&	&	CCONJ
inlawrev-2500	120	17	supp	supp	PROPN
inlawrev-2500	120	18	.	.	PUNCT
inlawrev-2500	120	19	1981	1981	NUM
inlawrev-2500	120	20	)	)	PUNCT
inlawrev-2500	120	21	;	;	PUNCT
inlawrev-2500	121	1	wash	wash	NOUN
inlawrev-2500	121	2	.	.	PUNCT
inlawrev-2500	122	1	rev	rev	PROPN
inlawrev-2500	122	2	.	.	PROPN
inlawrev-2500	122	3	code	code	PROPN
inlawrev-2500	122	4	ann	ann	PROPN
inlawrev-2500	122	5	.	.	PUNCT
inlawrev-2500	123	1	§	§	PROPN
inlawrev-2500	123	2	§	§	PROPN
inlawrev-2500	123	3	18.100.010-.140	18.100.010-.140	PROPN
inlawrev-2500	123	4	(	(	PUNCT
inlawrev-2500	123	5	1978	1978	NUM
inlawrev-2500	123	6	)	)	PUNCT
inlawrev-2500	123	7	;	;	PUNCT
inlawrev-2500	124	1	w.	w.	PROPN
inlawrev-2500	124	2	va	va	PROPN
inlawrev-2500	124	3	.	.	PUNCT
inlawrev-2500	124	4	code	code	PROPN
inlawrev-2500	124	5	§	§	PROPN
inlawrev-2500	124	6	§	§	PROPN
inlawrev-2500	124	7	30	30	NUM
inlawrev-2500	124	8	-	-	SYM
inlawrev-2500	124	9	2	2	NUM
inlawrev-2500	124	10	-	-	PUNCT
inlawrev-2500	124	11	5	5	NUM
inlawrev-2500	124	12	-	-	PUNCT
inlawrev-2500	124	13	5a	5a	NUM
inlawrev-2500	124	14	(	(	PUNCT
inlawrev-2500	124	15	legal	legal	ADJ
inlawrev-2500	124	16	)	)	PUNCT
inlawrev-2500	124	17	,	,	PUNCT
inlawrev-2500	124	18	30	30	NUM
inlawrev-2500	124	19	-	-	SYM
inlawrev-2500	124	20	3	3	NUM
inlawrev-2500	124	21	-	-	SYM
inlawrev-2500	124	22	15	15	NUM
inlawrev-2500	124	23	(	(	PUNCT
inlawrev-2500	124	24	medical	medical	ADJ
inlawrev-2500	124	25	)	)	PUNCT
inlawrev-2500	124	26	,	,	PUNCT
inlawrev-2500	124	27	30	30	NUM
inlawrev-2500	124	28	-	-	SYM
inlawrev-2500	124	29	4	4	NUM
inlawrev-2500	124	30	-	-	PUNCT
inlawrev-2500	124	31	4b-4c	4b-4c	NOUN
inlawrev-2500	124	32	(	(	PUNCT
inlawrev-2500	124	33	dental	dental	ADJ
inlawrev-2500	124	34	)	)	PUNCT
inlawrev-2500	124	35	,	,	PUNCT
inlawrev-2500	124	36	30	30	NUM
inlawrev-2500	124	37	-	-	SYM
inlawrev-2500	124	38	8	8	NUM
inlawrev-2500	124	39	-	-	PUNCT
inlawrev-2500	124	40	3a-3b	3a-3b	NOUN
inlawrev-2500	124	41	(	(	PUNCT
inlawrev-2500	124	42	optometric	optometric	ADJ
inlawrev-2500	124	43	)	)	PUNCT
inlawrev-2500	124	44	,	,	PUNCT
inlawrev-2500	124	45	30	30	NUM
inlawrev-2500	124	46	-	-	SYM
inlawrev-2500	124	47	9	9	NUM
inlawrev-2500	124	48	-	-	PUNCT
inlawrev-2500	124	49	4a	4a	NOUN
inlawrev-2500	124	50	(	(	PUNCT
inlawrev-2500	124	51	accounting	accounting	NOUN
inlawrev-2500	124	52	)	)	PUNCT
inlawrev-2500	124	53	,	,	PUNCT
inlawrev-2500	124	54	30	30	NUM
inlawrev-2500	124	55	-	-	SYM
inlawrev-2500	124	56	10	10	NUM
inlawrev-2500	124	57	-	-	SYM
inlawrev-2500	124	58	18	18	NUM
inlawrev-2500	124	59	(	(	PUNCT
inlawrev-2500	124	60	veterinary	veterinary	NOUN
inlawrev-2500	124	61	)	)	PUNCT
inlawrev-2500	124	62	,	,	PUNCT
inlawrev-2500	124	63	30	30	NUM
inlawrev-2500	124	64	-	-	SYM
inlawrev-2500	124	65	14	14	NUM
inlawrev-2500	124	66	-	-	PUNCT
inlawrev-2500	124	67	9a	9a	NOUN
inlawrev-2500	124	68	(	(	PUNCT
inlawrev-2500	124	69	osteopathic	osteopathic	ADJ
inlawrev-2500	124	70	)	)	PUNCT
inlawrev-2500	124	71	,	,	PUNCT
inlawrev-2500	124	72	30	30	NUM
inlawrev-2500	124	73	-	-	SYM
inlawrev-2500	124	74	16	16	NUM
inlawrev-2500	124	75	-	-	SYM
inlawrev-2500	124	76	17	17	NUM
inlawrev-2500	124	77	(	(	PUNCT
inlawrev-2500	124	78	chiropractic	chiropractic	NOUN
inlawrev-2500	124	79	)	)	PUNCT
inlawrev-2500	124	80	(	(	PUNCT
inlawrev-2500	124	81	1980	1980	NUM
inlawrev-2500	124	82	&	&	CCONJ
inlawrev-2500	124	83	supp	supp	PROPN
inlawrev-2500	124	84	.	.	PUNCT
inlawrev-2500	125	1	1981	1981	NUM
inlawrev-2500	125	2	)	)	PUNCT
inlawrev-2500	125	3	;	;	PUNCT
inlawrev-2500	126	1	wis	wis	PROPN
inlawrev-2500	126	2	.	.	PUNCT
inlawrev-2500	127	1	stat	stat	PROPN
inlawrev-2500	127	2	.	.	PUNCT
inlawrev-2500	128	1	ann	ann	PROPN
inlawrev-2500	128	2	.	.	PUNCT
inlawrev-2500	129	1	§	§	PROPN
inlawrev-2500	129	2	§	§	PROPN
inlawrev-2500	129	3	180.99(1)-(11	180.99(1)-(11	NUM
inlawrev-2500	129	4	)	)	PUNCT
inlawrev-2500	129	5	(	(	PUNCT
inlawrev-2500	129	6	west	west	NOUN
inlawrev-2500	129	7	supp	supp	PROPN
inlawrev-2500	129	8	.	.	PUNCT
inlawrev-2500	130	1	1981	1981	NUM
inlawrev-2500	130	2	)	)	PUNCT
inlawrev-2500	130	3	,	,	PUNCT
inlawrev-2500	130	4	wyo	wyo	PROPN
inlawrev-2500	130	5	.	.	PROPN
inlawrev-2500	130	6	stat	stat	PROPN
inlawrev-2500	130	7	.	.	PUNCT
inlawrev-2500	131	1	§	§	PROPN
inlawrev-2500	131	2	§	§	PROPN
inlawrev-2500	131	3	17	17	NUM
inlawrev-2500	131	4	-	-	SYM
inlawrev-2500	131	5	3	3	NUM
inlawrev-2500	131	6	-	-	SYM
inlawrev-2500	131	7	101,-102	101,-102	NUM
inlawrev-2500	131	8	(	(	PUNCT
inlawrev-2500	131	9	1977	1977	NUM
inlawrev-2500	131	10	)	)	PUNCT
inlawrev-2500	131	11	,	,	PUNCT
inlawrev-2500	131	12	17	17	NUM
inlawrev-2500	131	13	-	-	SYM
inlawrev-2500	131	14	3	3	NUM
inlawrev-2500	131	15	-	-	SYM
inlawrev-2500	131	16	103	103	NUM
inlawrev-2500	131	17	,	,	PUNCT
inlawrev-2500	131	18	-104	-104	PROPN
inlawrev-2500	131	19	(	(	PUNCT
inlawrev-2500	131	20	supp	supp	PROPN
inlawrev-2500	131	21	.	.	PUNCT
inlawrev-2500	131	22	1981	1981	NUM
inlawrev-2500	131	23	)	)	PUNCT
inlawrev-2500	131	24	.	.	PUNCT
inlawrev-2500	131	25	^keller	^keller	PROPN
inlawrev-2500	132	1	v.	v.	PROPN
inlawrev-2500	132	2	commissioner	commissioner	NOUN
inlawrev-2500	132	3	,	,	PUNCT
inlawrev-2500	132	4	[	[	X
inlawrev-2500	132	5	1981	1981	NUM
inlawrev-2500	132	6	transfer	transfer	NOUN
inlawrev-2500	132	7	binder	binder	NOUN
inlawrev-2500	132	8	]	]	PUNCT
inlawrev-2500	132	9	tax	tax	NOUN
inlawrev-2500	132	10	ct	ct	PROPN
inlawrev-2500	132	11	.	.	PUNCT
inlawrev-2500	133	1	rep	rep	PROPN
inlawrev-2500	133	2	.	.	PROPN
inlawrev-2500	133	3	(	(	PUNCT
inlawrev-2500	133	4	cch	cch	PROPN
inlawrev-2500	133	5	)	)	PUNCT
inlawrev-2500	133	6	no	no	NOUN
inlawrev-2500	133	7	.	.	NOUN
inlawrev-2500	133	8	38,401	38,401	NUM
inlawrev-2500	133	9	,	,	PUNCT
inlawrev-2500	133	10	at	at	ADP
inlawrev-2500	133	11	4183	4183	NUM
inlawrev-2500	133	12	;	;	PUNCT
inlawrev-2500	133	13	achiro	achiro	ADP
inlawrev-2500	133	14	v.	v.	ADP
inlawrev-2500	133	15	commissioner	commissioner	NOUN
inlawrev-2500	133	16	,	,	PUNCT
inlawrev-2500	133	17	[	[	X
inlawrev-2500	133	18	1981	1981	NUM
inlawrev-2500	133	19	transfer	transfer	NOUN
inlawrev-2500	133	20	binder	binder	NOUN
inlawrev-2500	133	21	]	]	PUNCT
inlawrev-2500	133	22	tax	tax	NOUN
inlawrev-2500	133	23	ct	ct	PROPN
inlawrev-2500	133	24	.	.	PUNCT
inlawrev-2500	133	25	rep	rep	PROPN
inlawrev-2500	133	26	.	.	PROPN
inlawrev-2500	133	27	(	(	PUNCT
inlawrev-2500	133	28	cch	cch	PROPN
inlawrev-2500	133	29	)	)	PUNCT
inlawrev-2500	133	30	no	no	NOUN
inlawrev-2500	133	31	.	.	NOUN
inlawrev-2500	133	32	38	38	NUM
inlawrev-2500	133	33	,	,	PUNCT
inlawrev-2500	133	34	351	351	NUM
inlawrev-2500	133	35	,	,	PUNCT
inlawrev-2500	133	36	at	at	ADP
inlawrev-2500	133	37	4089	4089	NUM
inlawrev-2500	133	38	;	;	PUNCT
inlawrev-2500	133	39	foglesong	foglesong	NOUN
inlawrev-2500	133	40	v.	v.	PROPN
inlawrev-2500	133	41	commissioner	commissioner	PROPN
inlawrev-2500	133	42	,	,	PUNCT
inlawrev-2500	133	43	35	35	NUM
inlawrev-2500	133	44	t.c.m	t.c.m	NOUN
inlawrev-2500	133	45	.	.	PUNCT
inlawrev-2500	134	1	(	(	PUNCT
inlawrev-2500	134	2	cch	cch	NOUN
inlawrev-2500	134	3	)	)	PUNCT
inlawrev-2500	134	4	1309	1309	NUM
inlawrev-2500	134	5	(	(	PUNCT
inlawrev-2500	134	6	1976	1976	NUM
inlawrev-2500	134	7	)	)	PUNCT
inlawrev-2500	134	8	,	,	PUNCT
inlawrev-2500	134	9	rev'd	rev'd	VERB
inlawrev-2500	134	10	and	and	CCONJ
inlawrev-2500	134	11	remanded	remand	VERB
inlawrev-2500	134	12	,	,	PUNCT
inlawrev-2500	134	13	621	621	NUM
inlawrev-2500	134	14	f.2d	f.2d	SYM
inlawrev-2500	134	15	865	865	NUM
inlawrev-2500	134	16	(	(	PUNCT
inlawrev-2500	134	17	7th	7th	ADJ
inlawrev-2500	134	18	cir	cir	NOUN
inlawrev-2500	134	19	.	.	PUNCT
inlawrev-2500	134	20	1980	1980	NUM
inlawrev-2500	134	21	)	)	PUNCT
inlawrev-2500	134	22	,	,	PUNCT
inlawrev-2500	134	23	on	on	ADP
inlawrev-2500	134	24	remand	remand	NOUN
inlawrev-2500	134	25	,	,	PUNCT
inlawrev-2500	134	26	[	[	X
inlawrev-2500	134	27	1981	1981	NUM
inlawrev-2500	134	28	transfer	transfer	NOUN
inlawrev-2500	134	29	binder	binder	NOUN
inlawrev-2500	134	30	]	]	PUNCT
inlawrev-2500	134	31	tax	tax	NOUN
inlawrev-2500	134	32	ct	ct	PROPN
inlawrev-2500	134	33	.	.	PUNCT
inlawrev-2500	135	1	rep	rep	PROPN
inlawrev-2500	135	2	.	.	PROPN
inlawrev-2500	135	3	(	(	PUNCT
inlawrev-2500	135	4	cch	cch	PROPN
inlawrev-2500	135	5	)	)	PUNCT
inlawrev-2500	135	6	no	no	NOUN
inlawrev-2500	135	7	.	.	NOUN
inlawrev-2500	135	8	38,423	38,423	NUM
inlawrev-2500	135	9	,	,	PUNCT
inlawrev-2500	135	10	at	at	ADP
inlawrev-2500	135	11	4245	4245	NUM
inlawrev-2500	135	12	.	.	PUNCT
inlawrev-2500	136	1	'	'	PUNCT
inlawrev-2500	136	2	see	see	VERB
inlawrev-2500	136	3	,	,	PUNCT
inlawrev-2500	136	4	e.g.	e.g.	ADV
inlawrev-2500	136	5	,	,	PUNCT
inlawrev-2500	136	6	kurzner	kurzner	NOUN
inlawrev-2500	136	7	v.	v.	PROPN
inlawrev-2500	136	8	united	united	PROPN
inlawrev-2500	136	9	states	states	PROPN
inlawrev-2500	136	10	,	,	PUNCT
inlawrev-2500	136	11	413	413	NUM
inlawrev-2500	136	12	f.2d	f.2d	NUM
inlawrev-2500	136	13	97	97	NUM
inlawrev-2500	136	14	(	(	PUNCT
inlawrev-2500	136	15	5th	5th	ADJ
inlawrev-2500	136	16	cir	cir	NOUN
inlawrev-2500	136	17	.	.	PROPN
inlawrev-2500	136	18	1969	1969	NUM
inlawrev-2500	136	19	)	)	PUNCT
inlawrev-2500	136	20	;	;	PUNCT
inlawrev-2500	136	21	o'neill	o'neill	PROPN
inlawrev-2500	136	22	v.	v.	ADP
inlawrev-2500	136	23	united	united	PROPN
inlawrev-2500	136	24	states	states	PROPN
inlawrev-2500	136	25	,	,	PUNCT
inlawrev-2500	136	26	410	410	NUM
inlawrev-2500	136	27	f.2d	f.2d	NOUN
inlawrev-2500	136	28	888	888	NUM
inlawrev-2500	136	29	(	(	PUNCT
inlawrev-2500	136	30	6th	6th	ADJ
inlawrev-2500	136	31	cir	cir	NOUN
inlawrev-2500	136	32	.	.	PROPN
inlawrev-2500	136	33	1969	1969	NUM
inlawrev-2500	136	34	)	)	PUNCT
inlawrev-2500	136	35	;	;	PUNCT
inlawrev-2500	136	36	united	united	PROPN
inlawrev-2500	136	37	states	states	PROPN
inlawrev-2500	136	38	v.	v.	ADP
inlawrev-2500	136	39	kintner	kintner	NOUN
inlawrev-2500	136	40	,	,	PUNCT
inlawrev-2500	136	41	216	216	NUM
inlawrev-2500	136	42	f.2d	f.2d	ADP
inlawrev-2500	136	43	418	418	NUM
inlawrev-2500	136	44	(	(	PUNCT
inlawrev-2500	136	45	9th	9th	ADJ
inlawrev-2500	136	46	cir	cir	NOUN
inlawrev-2500	136	47	.	.	PUNCT
inlawrev-2500	136	48	1954	1954	NUM
inlawrev-2500	136	49	)	)	PUNCT
inlawrev-2500	136	50	;	;	PUNCT
inlawrev-2500	136	51	laughton	laughton	PROPN
inlawrev-2500	136	52	v.	v.	PROPN
inlawrev-2500	136	53	commissioner	commissioner	PROPN
inlawrev-2500	136	54	,	,	PUNCT
inlawrev-2500	136	55	40	40	NUM
inlawrev-2500	136	56	b.t.a	b.t.a	NOUN
inlawrev-2500	136	57	.	.	PUNCT
inlawrev-2500	137	1	101	101	NUM
inlawrev-2500	137	2	(	(	PUNCT
inlawrev-2500	137	3	1939	1939	NUM
inlawrev-2500	137	4	)	)	PUNCT
inlawrev-2500	137	5	,	,	PUNCT
inlawrev-2500	137	6	remanded	remand	VERB
inlawrev-2500	137	7	,	,	PUNCT
inlawrev-2500	137	8	113	113	NUM
inlawrev-2500	137	9	f.2d	f.2d	SYM
inlawrev-2500	137	10	103	103	NUM
inlawrev-2500	137	11	(	(	PUNCT
inlawrev-2500	137	12	9th	9th	ADJ
inlawrev-2500	137	13	cir	cir	NOUN
inlawrev-2500	137	14	.	.	PUNCT
inlawrev-2500	137	15	)	)	PUNCT
inlawrev-2500	137	16	,	,	PUNCT
inlawrev-2500	137	17	dismissed	dismiss	VERB
inlawrev-2500	137	18	,	,	PUNCT
inlawrev-2500	137	19	43	43	NUM
inlawrev-2500	137	20	b.t.a	b.t.a	NOUN
inlawrev-2500	137	21	.	.	PUNCT
inlawrev-2500	137	22	1207	1207	NUM
inlawrev-2500	137	23	(	(	PUNCT
inlawrev-2500	137	24	1940	1940	NUM
inlawrev-2500	137	25	)	)	PUNCT
inlawrev-2500	137	26	;	;	PUNCT
inlawrev-2500	137	27	fox	fox	PROPN
inlawrev-2500	137	28	v.	v.	PROPN
inlawrev-2500	137	29	commissioner	commissioner	PROPN
inlawrev-2500	137	30	,	,	PUNCT
inlawrev-2500	137	31	37	37	NUM
inlawrev-2500	137	32	b.t.a	b.t.a	NOUN
inlawrev-2500	137	33	.	.	PROPN
inlawrev-2500	137	34	271	271	NUM
inlawrev-2500	137	35	(	(	PUNCT
inlawrev-2500	137	36	1938	1938	NUM
inlawrev-2500	137	37	)	)	PUNCT
inlawrev-2500	137	38	.	.	PUNCT
inlawrev-2500	138	1	^see	^see	NUM
inlawrev-2500	138	2	notes	note	VERB
inlawrev-2500	138	3	14	14	NUM
inlawrev-2500	138	4	-	-	SYM
inlawrev-2500	138	5	16	16	NUM
inlawrev-2500	138	6	infra	infra	NOUN
inlawrev-2500	138	7	and	and	CCONJ
inlawrev-2500	138	8	accompanying	accompany	VERB
inlawrev-2500	138	9	text	text	NOUN
inlawrev-2500	138	10	.	.	PUNCT
inlawrev-2500	139	1	tor	tor	NOUN
inlawrev-2500	139	2	example	example	NOUN
inlawrev-2500	139	3	,	,	PUNCT
inlawrev-2500	139	4	the	the	DET
inlawrev-2500	139	5	effectiveness	effectiveness	NOUN
inlawrev-2500	139	6	of	of	ADP
inlawrev-2500	139	7	the	the	DET
inlawrev-2500	139	8	sham	sham	ADJ
inlawrev-2500	139	9	corporation	corporation	NOUN
inlawrev-2500	139	10	argument	argument	NOUN
inlawrev-2500	139	11	asserted	assert	VERB
inlawrev-2500	139	12	in	in	ADP
inlawrev-2500	139	13	laughton	laughton	PROPN
inlawrev-2500	139	14	v.	v.	PROPN
inlawrev-2500	139	15	commissioner	commissioner	PROPN
inlawrev-2500	139	16	,	,	PUNCT
inlawrev-2500	139	17	40	40	NUM
inlawrev-2500	139	18	b.t.a	b.t.a	NOUN
inlawrev-2500	139	19	.	.	PUNCT
inlawrev-2500	140	1	101	101	NUM
inlawrev-2500	140	2	(	(	PUNCT
inlawrev-2500	140	3	1939	1939	NUM
inlawrev-2500	140	4	)	)	PUNCT
inlawrev-2500	140	5	,	,	PUNCT
inlawrev-2500	140	6	and	and	CCONJ
inlawrev-2500	140	7	fox	fox	PROPN
inlawrev-2500	141	1	v.	v.	PROPN
inlawrev-2500	141	2	commissioner	commissioner	PROPN
inlawrev-2500	141	3	,	,	PUNCT
inlawrev-2500	141	4	37	37	NUM
inlawrev-2500	141	5	b.t.a	b.t.a	NOUN
inlawrev-2500	141	6	.	.	PROPN
inlawrev-2500	141	7	271	271	NUM
inlawrev-2500	141	8	(	(	PUNCT
inlawrev-2500	141	9	1938	1938	NUM
inlawrev-2500	141	10	)	)	PUNCT
inlawrev-2500	141	11	,	,	PUNCT
inlawrev-2500	141	12	was	be	AUX
inlawrev-2500	141	13	severely	severely	ADV
inlawrev-2500	141	14	reduced	reduce	VERB
inlawrev-2500	141	15	by	by	ADP
inlawrev-2500	141	16	the	the	DET
inlawrev-2500	141	17	case	case	NOUN
inlawrev-2500	141	18	of	of	ADP
inlawrev-2500	141	19	moline	moline	NOUN
inlawrev-2500	141	20	properties	property	NOUN
inlawrev-2500	141	21	,	,	PUNCT
inlawrev-2500	141	22	inc	inc	PROPN
inlawrev-2500	141	23	.	.	PROPN
inlawrev-2500	142	1	v.	v.	PROPN
inlawrev-2500	142	2	commissioner	commissioner	PROPN
inlawrev-2500	142	3	,	,	PUNCT
inlawrev-2500	142	4	319	319	NUM
inlawrev-2500	142	5	u.s	u.s	PROPN
inlawrev-2500	142	6	.	.	PROPN
inlawrev-2500	142	7	436	436	NUM
inlawrev-2500	142	8	(	(	PUNCT
inlawrev-2500	142	9	1943	1943	NUM
inlawrev-2500	142	10	)	)	PUNCT
inlawrev-2500	142	11	.	.	PUNCT
inlawrev-2500	143	1	see	see	VERB
inlawrev-2500	143	2	notes	note	VERB
inlawrev-2500	143	3	49	49	NUM
inlawrev-2500	143	4	-	-	SYM
inlawrev-2500	143	5	52	52	NUM
inlawrev-2500	143	6	infra	infra	NOUN
inlawrev-2500	143	7	and	and	CCONJ
inlawrev-2500	143	8	accompanying	accompany	VERB
inlawrev-2500	143	9	text	text	NOUN
inlawrev-2500	143	10	.	.	PUNCT
inlawrev-2500	144	1	on	on	ADP
inlawrev-2500	144	2	the	the	DET
inlawrev-2500	144	3	other	other	ADJ
inlawrev-2500	144	4	hand	hand	NOUN
inlawrev-2500	144	5	,	,	PUNCT
inlawrev-2500	144	6	ach	ach	PROPN
inlawrev-2500	144	7	v.	v.	PROPN
inlawrev-2500	144	8	commissioner	commissioner	PROPN
inlawrev-2500	144	9	,	,	PUNCT
inlawrev-2500	144	10	42	42	NUM
inlawrev-2500	144	11	t.c	t.c	PROPN
inlawrev-2500	144	12	.	.	PROPN
inlawrev-2500	144	13	114	114	NUM
inlawrev-2500	144	14	(	(	PUNCT
inlawrev-2500	144	15	1964	1964	NUM
inlawrev-2500	144	16	)	)	PUNCT
inlawrev-2500	144	17	,	,	PUNCT
inlawrev-2500	144	18	aff'd	aff'd	NOUN
inlawrev-2500	144	19	,	,	PUNCT
inlawrev-2500	144	20	358	358	NUM
inlawrev-2500	144	21	f.2d	f.2d	X
inlawrev-2500	144	22	342	342	NUM
inlawrev-2500	144	23	(	(	PUNCT
inlawrev-2500	144	24	6th	6th	ADJ
inlawrev-2500	144	25	cir	cir	NOUN
inlawrev-2500	144	26	.	.	PUNCT
inlawrev-2500	144	27	)	)	PUNCT
inlawrev-2500	144	28	,	,	PUNCT
inlawrev-2500	144	29	cert	cert	NOUN
inlawrev-2500	144	30	,	,	PUNCT
inlawrev-2500	144	31	denied	deny	VERB
inlawrev-2500	144	32	,	,	PUNCT
inlawrev-2500	144	33	385	385	NUM
inlawrev-2500	144	34	u.s	u.s	PROPN
inlawrev-2500	144	35	.	.	PROPN
inlawrev-2500	144	36	899	899	NUM
inlawrev-2500	144	37	(	(	PUNCT
inlawrev-2500	144	38	1966	1966	NUM
inlawrev-2500	144	39	)	)	PUNCT
inlawrev-2500	144	40	,	,	PUNCT
inlawrev-2500	144	41	and	and	CCONJ
inlawrev-2500	144	42	borge	borge	NOUN
inlawrev-2500	144	43	v.	v.	ADP
inlawrev-2500	144	44	commissioner	commissioner	NOUN
inlawrev-2500	144	45	,	,	PUNCT
inlawrev-2500	144	46	405	405	NUM
inlawrev-2500	144	47	f.2d	f.2d	NOUN
inlawrev-2500	144	48	673	673	NUM
inlawrev-2500	144	49	(	(	PUNCT
inlawrev-2500	144	50	2d	2d	NUM
inlawrev-2500	144	51	cir	cir	NOUN
inlawrev-2500	144	52	.	.	PUNCT
inlawrev-2500	144	53	1968	1968	NUM
inlawrev-2500	144	54	)	)	PUNCT
inlawrev-2500	144	55	,	,	PUNCT
inlawrev-2500	144	56	represented	represent	VERB
inlawrev-2500	144	57	a	a	DET
inlawrev-2500	144	58	broad	broad	ADJ
inlawrev-2500	144	59	reading	reading	NOUN
inlawrev-2500	144	60	of	of	ADP
inlawrev-2500	144	61	the	the	DET
inlawrev-2500	144	62	"	"	PUNCT
inlawrev-2500	144	63	two	two	NUM
inlawrev-2500	144	64	or	or	CCONJ
inlawrev-2500	144	65	more	more	ADJ
inlawrev-2500	144	66	organizations	organization	NOUN
inlawrev-2500	144	67	,	,	PUNCT
inlawrev-2500	144	68	trades	trade	NOUN
inlawrev-2500	144	69	or	or	CCONJ
inlawrev-2500	144	70	businesses	business	NOUN
inlawrev-2500	144	71	"	"	PUNCT
inlawrev-2500	144	72	requirement	requirement	NOUN
inlawrev-2500	144	73	of	of	ADP
inlawrev-2500	144	74	section	section	NOUN
inlawrev-2500	144	75	482	482	NUM
inlawrev-2500	144	76	and	and	CCONJ
inlawrev-2500	144	77	opened	open	VERB
inlawrev-2500	144	78	that	that	DET
inlawrev-2500	144	79	section	section	NOUN
inlawrev-2500	144	80	up	up	ADP
inlawrev-2500	144	81	to	to	ADP
inlawrev-2500	144	82	the	the	DET
inlawrev-2500	144	83	service	service	NOUN
inlawrev-2500	144	84	as	as	ADP
inlawrev-2500	144	85	an	an	DET
inlawrev-2500	144	86	alternative	alternative	NOUN
inlawrev-2500	144	87	to	to	ADP
inlawrev-2500	144	88	the	the	DET
inlawrev-2500	144	89	assignment	assignment	NOUN
inlawrev-2500	144	90	of	of	ADP
inlawrev-2500	144	91	income	income	NOUN
inlawrev-2500	144	92	doctrine	doctrine	NOUN
inlawrev-2500	144	93	.	.	PUNCT
inlawrev-2500	145	1	^see	^see	NUM
inlawrev-2500	146	1	foglesong	foglesong	PROPN
inlawrev-2500	146	2	v.	v.	PROPN
inlawrev-2500	146	3	commissioner	commissioner	PROPN
inlawrev-2500	146	4	,	,	PUNCT
inlawrev-2500	146	5	35	35	NUM
inlawrev-2500	146	6	t.c.m	t.c.m	NOUN
inlawrev-2500	146	7	.	.	PUNCT
inlawrev-2500	147	1	(	(	PUNCT
inlawrev-2500	147	2	cch	cch	NOUN
inlawrev-2500	147	3	)	)	PUNCT
inlawrev-2500	147	4	1309	1309	NUM
inlawrev-2500	147	5	(	(	PUNCT
inlawrev-2500	147	6	1976	1976	NUM
inlawrev-2500	147	7	)	)	PUNCT
inlawrev-2500	147	8	,	,	PUNCT
inlawrev-2500	147	9	rev'd	rev'd	VERB
inlawrev-2500	147	10	and	and	CCONJ
inlawrev-2500	147	11	remanded	remand	VERB
inlawrev-2500	147	12	,	,	PUNCT
inlawrev-2500	147	13	621	621	NUM
inlawrev-2500	147	14	f.2d	f.2d	SYM
inlawrev-2500	147	15	865	865	NUM
inlawrev-2500	147	16	(	(	PUNCT
inlawrev-2500	147	17	7th	7th	ADJ
inlawrev-2500	147	18	cir	cir	NOUN
inlawrev-2500	147	19	.	.	PUNCT
inlawrev-2500	147	20	1980	1980	NUM
inlawrev-2500	147	21	)	)	PUNCT
inlawrev-2500	147	22	,	,	PUNCT
inlawrev-2500	147	23	on	on	ADP
inlawrev-2500	147	24	remand	remand	NOUN
inlawrev-2500	147	25	,	,	PUNCT
inlawrev-2500	147	26	[	[	X
inlawrev-2500	147	27	1981	1981	NUM
inlawrev-2500	147	28	transfer	transfer	NOUN
inlawrev-2500	147	29	binder	binder	NOUN
inlawrev-2500	147	30	]	]	PUNCT
inlawrev-2500	147	31	tax	tax	NOUN
inlawrev-2500	147	32	ct	ct	PROPN
inlawrev-2500	147	33	.	.	PUNCT
inlawrev-2500	148	1	rep	rep	PROPN
inlawrev-2500	148	2	.	.	PROPN
inlawrev-2500	148	3	(	(	PUNCT
inlawrev-2500	148	4	cch	cch	PROPN
inlawrev-2500	148	5	)	)	PUNCT
inlawrev-2500	148	6	no	no	NOUN
inlawrev-2500	148	7	.	.	NOUN
inlawrev-2500	148	8	38,423	38,423	NUM
inlawrev-2500	148	9	,	,	PUNCT
inlawrev-2500	148	10	at	at	ADP
inlawrev-2500	148	11	4245	4245	NUM
inlawrev-2500	148	12	.	.	PUNCT
inlawrev-2500	149	1	'	'	PUNCT
inlawrev-2500	149	2	revenue	revenue	NOUN
inlawrev-2500	149	3	act	act	NOUN
inlawrev-2500	149	4	of	of	ADP
inlawrev-2500	149	5	1918	1918	NUM
inlawrev-2500	149	6	,	,	PUNCT
inlawrev-2500	149	7	ch	ch	NOUN
inlawrev-2500	149	8	.	.	PROPN
inlawrev-2500	149	9	18	18	NUM
inlawrev-2500	149	10	,	,	PUNCT
inlawrev-2500	149	11	§	§	PROPN
inlawrev-2500	149	12	200	200	NUM
inlawrev-2500	149	13	,	,	PUNCT
inlawrev-2500	149	14	40	40	NUM
inlawrev-2500	149	15	stat	stat	NOUN
inlawrev-2500	149	16	.	.	PUNCT
inlawrev-2500	149	17	1057	1057	NUM
inlawrev-2500	149	18	,	,	PUNCT
inlawrev-2500	149	19	1059	1059	NUM
inlawrev-2500	149	20	(	(	PUNCT
inlawrev-2500	149	21	1919	1919	NUM
inlawrev-2500	149	22	)	)	PUNCT
inlawrev-2500	149	23	.	.	PUNCT
inlawrev-2500	150	1	^see	^see	PROPN
inlawrev-2500	150	2	generally	generally	ADV
inlawrev-2500	150	3	mcfadden	mcfadden	PROPN
inlawrev-2500	150	4	,	,	PUNCT
inlawrev-2500	150	5	section	section	NOUN
inlawrev-2500	150	6	482	482	NUM
inlawrev-2500	150	7	and	and	CCONJ
inlawrev-2500	150	8	the	the	DET
inlawrev-2500	150	9	professional	professional	ADJ
inlawrev-2500	150	10	corporation	corporation	NOUN
inlawrev-2500	150	11	:	:	PUNCT
inlawrev-2500	150	12	the	the	DET
inlawrev-2500	150	13	foglesong	foglesong	NOUN
inlawrev-2500	150	14	case	case	NOUN
inlawrev-2500	150	15	,	,	PUNCT
inlawrev-2500	150	16	8	8	NUM
inlawrev-2500	150	17	j.	j.	PROPN
inlawrev-2500	150	18	corp	corp	PROPN
inlawrev-2500	150	19	.	.	PROPN
inlawrev-2500	150	20	tax	tax	PROPN
inlawrev-2500	150	21	.	.	PROPN
inlawrev-2500	150	22	35	35	NUM
inlawrev-2500	150	23	,	,	PUNCT
inlawrev-2500	150	24	35	35	NUM
inlawrev-2500	150	25	(	(	PUNCT
inlawrev-2500	150	26	1981	1981	NUM
inlawrev-2500	150	27	)	)	PUNCT
inlawrev-2500	150	28	.	.	PUNCT
inlawrev-2500	151	1	'	'	PUNCT
inlawrev-2500	151	2	°	°	NOUN
inlawrev-2500	151	3	see	see	VERB
inlawrev-2500	151	4	,	,	PUNCT
inlawrev-2500	151	5	e.g.	e.g.	ADV
inlawrev-2500	151	6	,	,	PUNCT
inlawrev-2500	151	7	foglesong	foglesong	NOUN
inlawrev-2500	151	8	v.	v.	PROPN
inlawrev-2500	151	9	commissioner	commissioner	NOUN
inlawrev-2500	151	10	,	,	PUNCT
inlawrev-2500	151	11	35	35	NUM
inlawrev-2500	151	12	t.c.m	t.c.m	NOUN
inlawrev-2500	151	13	.	.	PUNCT
inlawrev-2500	152	1	(	(	PUNCT
inlawrev-2500	152	2	cch	cch	NOUN
inlawrev-2500	152	3	)	)	PUNCT
inlawrev-2500	152	4	1309	1309	NUM
inlawrev-2500	152	5	(	(	PUNCT
inlawrev-2500	152	6	1976	1976	NUM
inlawrev-2500	152	7	)	)	PUNCT
inlawrev-2500	152	8	,	,	PUNCT
inlawrev-2500	152	9	rev'd	rev'd	VERB
inlawrev-2500	152	10	and	and	CCONJ
inlawrev-2500	152	11	remanded	remand	VERB
inlawrev-2500	152	12	,	,	PUNCT
inlawrev-2500	152	13	621	621	NUM
inlawrev-2500	152	14	f.2d	f.2d	SYM
inlawrev-2500	152	15	865	865	NUM
inlawrev-2500	152	16	(	(	PUNCT
inlawrev-2500	152	17	7th	7th	ADJ
inlawrev-2500	152	18	cir	cir	NOUN
inlawrev-2500	152	19	.	.	PUNCT
inlawrev-2500	152	20	1980	1980	NUM
inlawrev-2500	152	21	)	)	PUNCT
inlawrev-2500	152	22	,	,	PUNCT
inlawrev-2500	152	23	on	on	ADP
inlawrev-2500	152	24	remand	remand	NOUN
inlawrev-2500	152	25	,	,	PUNCT
inlawrev-2500	152	26	[	[	X
inlawrev-2500	152	27	1981	1981	NUM
inlawrev-2500	152	28	transfer	transfer	NOUN
inlawrev-2500	152	29	binder	binder	NOUN
inlawrev-2500	152	30	]	]	PUNCT
inlawrev-2500	152	31	tax	tax	NOUN
inlawrev-2500	152	32	ct	ct	PROPN
inlawrev-2500	152	33	.	.	PUNCT
inlawrev-2500	153	1	rep	rep	PROPN
inlawrev-2500	153	2	.	.	PROPN
inlawrev-2500	153	3	(	(	PUNCT
inlawrev-2500	153	4	cch	cch	PROPN
inlawrev-2500	153	5	)	)	PUNCT
inlawrev-2500	153	6	at	at	ADP
inlawrev-2500	153	7	4245	4245	NUM
inlawrev-2500	153	8	.	.	PUNCT
inlawrev-2500	154	1	''	''	PUNCT
inlawrev-2500	154	2	see	see	VERB
inlawrev-2500	154	3	,	,	PUNCT
inlawrev-2500	154	4	e.g.	e.g.	ADV
inlawrev-2500	154	5	,	,	PUNCT
inlawrev-2500	154	6	keller	keller	PROPN
inlawrev-2500	154	7	v.	v.	PROPN
inlawrev-2500	154	8	commissioner	commissioner	PROPN
inlawrev-2500	154	9	,	,	PUNCT
inlawrev-2500	154	10	[	[	X
inlawrev-2500	154	11	1981	1981	NUM
inlawrev-2500	154	12	transfer	transfer	NOUN
inlawrev-2500	154	13	binder	binder	NOUN
inlawrev-2500	154	14	]	]	PUNCT
inlawrev-2500	154	15	tax	tax	NOUN
inlawrev-2500	154	16	ct	ct	PROPN
inlawrev-2500	154	17	.	.	PUNCT
inlawrev-2500	155	1	rep	rep	PROPN
inlawrev-2500	155	2	.	.	PROPN
inlawrev-2500	155	3	(	(	PUNCT
inlawrev-2500	155	4	cch	cch	PROPN
inlawrev-2500	155	5	)	)	PUNCT
inlawrev-2500	155	6	at	at	ADP
inlawrev-2500	155	7	4183	4183	NUM
inlawrev-2500	155	8	.	.	PUNCT
inlawrev-2500	156	1	1982	1982	NUM
inlawrev-2500	156	2	]	]	PUNCT
inlawrev-2500	156	3	personal	personal	ADJ
inlawrev-2500	156	4	service	service	NOUN
inlawrev-2500	156	5	corporation	corporation	NOUN
inlawrev-2500	156	6	641	641	NUM
inlawrev-2500	156	7	the	the	DET
inlawrev-2500	156	8	conflict	conflict	NOUN
inlawrev-2500	156	9	posed	pose	VERB
inlawrev-2500	156	10	by	by	ADP
inlawrev-2500	156	11	these	these	DET
inlawrev-2500	156	12	corporations	corporation	NOUN
inlawrev-2500	156	13	to	to	ADP
inlawrev-2500	156	14	taxing	tax	VERB
inlawrev-2500	156	15	authorities	authority	NOUN
inlawrev-2500	156	16	is	be	AUX
inlawrev-2500	156	17	that	that	SCONJ
inlawrev-2500	156	18	while	while	SCONJ
inlawrev-2500	156	19	the	the	DET
inlawrev-2500	156	20	shareholder	shareholder	NOUN
inlawrev-2500	156	21	-	-	PUNCT
inlawrev-2500	156	22	employee	employee	NOUN
inlawrev-2500	156	23	performs	perform	VERB
inlawrev-2500	156	24	all	all	DET
inlawrev-2500	156	25	the	the	DET
inlawrev-2500	156	26	services	service	NOUN
inlawrev-2500	156	27	,	,	PUNCT
inlawrev-2500	156	28	the	the	DET
inlawrev-2500	156	29	corporation	corporation	NOUN
inlawrev-2500	156	30	claims	claim	VERB
inlawrev-2500	156	31	to	to	PART
inlawrev-2500	156	32	have	have	AUX
inlawrev-2500	156	33	earned	earn	VERB
inlawrev-2500	156	34	the	the	DET
inlawrev-2500	156	35	income	income	NOUN
inlawrev-2500	156	36	;	;	PUNCT
inlawrev-2500	156	37	failure	failure	NOUN
inlawrev-2500	156	38	to	to	PART
inlawrev-2500	156	39	recognize	recognize	VERB
inlawrev-2500	156	40	this	this	DET
inlawrev-2500	156	41	seeming	seeming	ADJ
inlawrev-2500	156	42	paradox	paradox	NOUN
inlawrev-2500	156	43	,	,	PUNCT
inlawrev-2500	156	44	however	however	ADV
inlawrev-2500	156	45	,	,	PUNCT
inlawrev-2500	156	46	constitutes	constitute	VERB
inlawrev-2500	156	47	a	a	DET
inlawrev-2500	156	48	condemnation	condemnation	NOUN
inlawrev-2500	156	49	of	of	ADP
inlawrev-2500	156	50	the	the	DET
inlawrev-2500	156	51	"	"	PUNCT
inlawrev-2500	156	52	corporateness	corporateness	NOUN
inlawrev-2500	156	53	"	"	PUNCT
inlawrev-2500	156	54	of	of	ADP
inlawrev-2500	156	55	the	the	DET
inlawrev-2500	156	56	entity	entity	NOUN
inlawrev-2500	156	57	.	.	PUNCT
inlawrev-2500	156	58	^^	^^	PUNCT
inlawrev-2500	157	1	thus	thus	ADV
inlawrev-2500	157	2	,	,	PUNCT
inlawrev-2500	157	3	the	the	DET
inlawrev-2500	157	4	primary	primary	ADJ
inlawrev-2500	157	5	issue	issue	NOUN
inlawrev-2500	157	6	is	be	AUX
inlawrev-2500	157	7	whether	whether	SCONJ
inlawrev-2500	157	8	income	income	NOUN
inlawrev-2500	157	9	earned	earn	VERB
inlawrev-2500	157	10	from	from	ADP
inlawrev-2500	157	11	the	the	DET
inlawrev-2500	157	12	services	service	NOUN
inlawrev-2500	157	13	rendered	render	VERB
inlawrev-2500	157	14	should	should	AUX
inlawrev-2500	157	15	be	be	AUX
inlawrev-2500	157	16	taxed	tax	VERB
inlawrev-2500	157	17	to	to	ADP
inlawrev-2500	157	18	the	the	DET
inlawrev-2500	157	19	corporation	corporation	NOUN
inlawrev-2500	157	20	or	or	CCONJ
inlawrev-2500	157	21	to	to	ADP
inlawrev-2500	157	22	the	the	DET
inlawrev-2500	157	23	employee	employee	NOUN
inlawrev-2500	157	24	-	-	PUNCT
inlawrev-2500	157	25	shareholder	shareholder	NOUN
inlawrev-2500	157	26	who	who	PRON
inlawrev-2500	157	27	personally	personally	ADV
inlawrev-2500	157	28	performed	perform	VERB
inlawrev-2500	157	29	the	the	DET
inlawrev-2500	157	30	service	service	NOUN
inlawrev-2500	157	31	.	.	PUNCT
inlawrev-2500	157	32	^^	^^	PUNCT
inlawrev-2500	157	33	in	in	ADP
inlawrev-2500	157	34	an	an	DET
inlawrev-2500	157	35	effort	effort	NOUN
inlawrev-2500	157	36	to	to	PART
inlawrev-2500	157	37	resolve	resolve	VERB
inlawrev-2500	157	38	the	the	DET
inlawrev-2500	157	39	conceptual	conceptual	ADJ
inlawrev-2500	157	40	difficulties	difficulty	NOUN
inlawrev-2500	157	41	posed	pose	VERB
inlawrev-2500	157	42	by	by	ADP
inlawrev-2500	157	43	these	these	DET
inlawrev-2500	157	44	corporations	corporation	NOUN
inlawrev-2500	157	45	and	and	CCONJ
inlawrev-2500	157	46	to	to	PART
inlawrev-2500	157	47	ensure	ensure	VERB
inlawrev-2500	157	48	that	that	SCONJ
inlawrev-2500	157	49	the	the	DET
inlawrev-2500	157	50	"	"	PUNCT
inlawrev-2500	157	51	true	true	ADJ
inlawrev-2500	157	52	earner	earner	NOUN
inlawrev-2500	157	53	"	"	PUNCT
inlawrev-2500	157	54	is	be	AUX
inlawrev-2500	157	55	taxed	tax	VERB
inlawrev-2500	157	56	,	,	PUNCT
inlawrev-2500	157	57	the	the	DET
inlawrev-2500	157	58	service	service	NOUN
inlawrev-2500	157	59	has	have	AUX
inlawrev-2500	157	60	relied	rely	VERB
inlawrev-2500	157	61	on	on	ADP
inlawrev-2500	157	62	a	a	DET
inlawrev-2500	157	63	number	number	NOUN
inlawrev-2500	157	64	of	of	ADP
inlawrev-2500	157	65	theories	theory	NOUN
inlawrev-2500	157	66	to	to	PART
inlawrev-2500	157	67	ignore	ignore	VERB
inlawrev-2500	157	68	or	or	CCONJ
inlawrev-2500	157	69	bypass	bypass	VERB
inlawrev-2500	157	70	the	the	DET
inlawrev-2500	157	71	corporation	corporation	NOUN
inlawrev-2500	157	72	:	:	PUNCT
inlawrev-2500	157	73	sham	sham	PROPN
inlawrev-2500	157	74	corporation,^	corporation,^	PROPN
inlawrev-2500	157	75	"	"	PUNCT
inlawrev-2500	157	76	assignment	assignment	NOUN
inlawrev-2500	157	77	of	of	ADP
inlawrev-2500	157	78	income	income	NOUN
inlawrev-2500	157	79	,	,	PUNCT
inlawrev-2500	157	80	^^	^^	PUNCT
inlawrev-2500	157	81	and	and	CCONJ
inlawrev-2500	157	82	section	section	NOUN
inlawrev-2500	157	83	482.^^	482.^^	NOUN
inlawrev-2500	157	84	arguing	argue	VERB
inlawrev-2500	157	85	under	under	ADP
inlawrev-2500	157	86	the	the	DET
inlawrev-2500	157	87	sham	sham	ADJ
inlawrev-2500	157	88	corporation	corporation	NOUN
inlawrev-2500	157	89	theory	theory	NOUN
inlawrev-2500	157	90	,	,	PUNCT
inlawrev-2500	157	91	the	the	DET
inlawrev-2500	157	92	service	service	NOUN
inlawrev-2500	157	93	asserts	assert	VERB
inlawrev-2500	157	94	that	that	SCONJ
inlawrev-2500	157	95	the	the	DET
inlawrev-2500	157	96	personal	personal	ADJ
inlawrev-2500	157	97	service	service	NOUN
inlawrev-2500	157	98	corporation	corporation	NOUN
inlawrev-2500	157	99	is	be	AUX
inlawrev-2500	157	100	merely	merely	ADV
inlawrev-2500	157	101	a	a	DET
inlawrev-2500	157	102	"	"	PUNCT
inlawrev-2500	157	103	dummy	dummy	NOUN
inlawrev-2500	157	104	"	"	PUNCT
inlawrev-2500	157	105	or	or	CCONJ
inlawrev-2500	157	106	"	"	PUNCT
inlawrev-2500	157	107	alter	alter	VERB
inlawrev-2500	157	108	ego	ego	NOUN
inlawrev-2500	157	109	"	"	PUNCT
inlawrev-2500	157	110	for	for	ADP
inlawrev-2500	157	111	the	the	DET
inlawrev-2500	157	112	true	true	ADJ
inlawrev-2500	157	113	taxpayer	taxpayer	NOUN
inlawrev-2500	157	114	,	,	PUNCT
inlawrev-2500	157	115	the	the	DET
inlawrev-2500	157	116	employee	employee	NOUN
inlawrev-2500	157	117	.	.	PUNCT
inlawrev-2500	158	1	^^	^^	PUNCT
inlawrev-2500	158	2	reliance	reliance	NOUN
inlawrev-2500	158	3	on	on	ADP
inlawrev-2500	158	4	the	the	DET
inlawrev-2500	158	5	assignment	assignment	NOUN
inlawrev-2500	158	6	of	of	ADP
inlawrev-2500	158	7	income	income	NOUN
inlawrev-2500	158	8	doctrine	doctrine	NOUN
inlawrev-2500	158	9	,	,	PUNCT
inlawrev-2500	158	10	which	which	PRON
inlawrev-2500	158	11	requires	require	VERB
inlawrev-2500	158	12	that	that	SCONJ
inlawrev-2500	158	13	income	income	NOUN
inlawrev-2500	158	14	be	be	AUX
inlawrev-2500	158	15	taxed	tax	VERB
inlawrev-2500	158	16	to	to	ADP
inlawrev-2500	158	17	the	the	DET
inlawrev-2500	158	18	true	true	ADJ
inlawrev-2500	158	19	earner,^	earner,^	PROPN
inlawrev-2500	158	20	®	®	NOUN
inlawrev-2500	158	21	purportedly	purportedly	ADV
inlawrev-2500	158	22	causes	cause	VERB
inlawrev-2500	158	23	the	the	DET
inlawrev-2500	158	24	same	same	ADJ
inlawrev-2500	158	25	desirous	desirous	ADJ
inlawrev-2500	158	26	result	result	NOUN
inlawrev-2500	158	27	for	for	ADP
inlawrev-2500	158	28	the	the	DET
inlawrev-2500	158	29	service	service	NOUN
inlawrev-2500	158	30	by	by	ADP
inlawrev-2500	158	31	shifting	shift	VERB
inlawrev-2500	158	32	the	the	DET
inlawrev-2500	158	33	income	income	NOUN
inlawrev-2500	158	34	from	from	ADP
inlawrev-2500	158	35	the	the	DET
inlawrev-2500	158	36	corporation	corporation	NOUN
inlawrev-2500	158	37	back	back	ADV
inlawrev-2500	158	38	to	to	ADP
inlawrev-2500	158	39	the	the	DET
inlawrev-2500	158	40	employee	employee	NOUN
inlawrev-2500	158	41	who	who	PRON
inlawrev-2500	158	42	actually	actually	ADV
inlawrev-2500	158	43	earned	earn	VERB
inlawrev-2500	158	44	it	it	PRON
inlawrev-2500	158	45	.	.	PUNCT
inlawrev-2500	159	1	section	section	NOUN
inlawrev-2500	159	2	482	482	NUM
inlawrev-2500	159	3	allows	allow	VERB
inlawrev-2500	159	4	the	the	DET
inlawrev-2500	159	5	commis'the	commis'the	PRON
inlawrev-2500	159	6	court	court	NOUN
inlawrev-2500	159	7	in	in	ADP
inlawrev-2500	159	8	rubin	rubin	PROPN
inlawrev-2500	159	9	v.	v.	PROPN
inlawrev-2500	159	10	commissioner	commissioner	PROPN
inlawrev-2500	159	11	,	,	PUNCT
inlawrev-2500	159	12	429	429	NUM
inlawrev-2500	159	13	f.2d	f.2d	ADP
inlawrev-2500	159	14	650	650	NUM
inlawrev-2500	159	15	(	(	PUNCT
inlawrev-2500	159	16	2d	2d	NUM
inlawrev-2500	159	17	cir	cir	NOUN
inlawrev-2500	159	18	.	.	PROPN
inlawrev-2500	159	19	1970	1970	NUM
inlawrev-2500	159	20	)	)	PUNCT
inlawrev-2500	159	21	,	,	PUNCT
inlawrev-2500	159	22	aptly	aptly	ADV
inlawrev-2500	159	23	noted	note	VERB
inlawrev-2500	159	24	the	the	DET
inlawrev-2500	159	25	problem	problem	NOUN
inlawrev-2500	159	26	.	.	PUNCT
inlawrev-2500	160	1	[	[	X
inlawrev-2500	160	2	personal	personal	ADJ
inlawrev-2500	160	3	service	service	NOUN
inlawrev-2500	160	4	corporation	corporation	NOUN
inlawrev-2500	160	5	]	]	PUNCT
inlawrev-2500	160	6	cases	case	NOUN
inlawrev-2500	160	7	.	.	PUNCT
inlawrev-2500	160	8	.	.	PUNCT
inlawrev-2500	160	9	.	.	PUNCT
inlawrev-2500	161	1	reveal	reveal	VERB
inlawrev-2500	161	2	a	a	DET
inlawrev-2500	161	3	tension	tension	NOUN
inlawrev-2500	161	4	between	between	ADP
inlawrev-2500	161	5	competing	compete	VERB
inlawrev-2500	161	6	policies	policy	NOUN
inlawrev-2500	161	7	of	of	ADP
inlawrev-2500	161	8	the	the	DET
inlawrev-2500	161	9	tax	tax	NOUN
inlawrev-2500	161	10	law	law	NOUN
inlawrev-2500	161	11	.	.	PUNCT
inlawrev-2500	162	1	on	on	ADP
inlawrev-2500	162	2	one	one	NUM
inlawrev-2500	162	3	side	side	NOUN
inlawrev-2500	162	4	is	be	AUX
inlawrev-2500	162	5	the	the	DET
inlawrev-2500	162	6	principle	principle	NOUN
inlawrev-2500	162	7	of	of	ADP
inlawrev-2500	162	8	a	a	DET
inlawrev-2500	162	9	graduated	graduate	VERB
inlawrev-2500	162	10	income	income	NOUN
inlawrev-2500	162	11	tax	tax	NOUN
inlawrev-2500	162	12	,	,	PUNCT
inlawrev-2500	162	13	which	which	PRON
inlawrev-2500	162	14	is	be	AUX
inlawrev-2500	162	15	undercut	undercut	ADJ
inlawrev-2500	162	16	when	when	SCONJ
inlawrev-2500	162	17	individuals	individual	NOUN
inlawrev-2500	162	18	are	be	AUX
inlawrev-2500	162	19	permitted	permit	VERB
inlawrev-2500	162	20	to	to	PART
inlawrev-2500	162	21	split	split	VERB
inlawrev-2500	162	22	their	their	PRON
inlawrev-2500	162	23	income	income	NOUN
inlawrev-2500	162	24	with	with	ADP
inlawrev-2500	162	25	others	other	NOUN
inlawrev-2500	162	26	or	or	CCONJ
inlawrev-2500	162	27	to	to	PART
inlawrev-2500	162	28	spread	spread	VERB
inlawrev-2500	162	29	it	it	PRON
inlawrev-2500	162	30	over	over	ADP
inlawrev-2500	162	31	several	several	ADJ
inlawrev-2500	162	32	years	year	NOUN
inlawrev-2500	162	33	.	.	PUNCT
inlawrev-2500	163	1	opposing	oppose	VERB
inlawrev-2500	163	2	this	this	PRON
inlawrev-2500	163	3	is	be	AUX
inlawrev-2500	163	4	the	the	DET
inlawrev-2500	163	5	policy	policy	NOUN
inlawrev-2500	163	6	of	of	ADP
inlawrev-2500	163	7	recognizing	recognize	VERB
inlawrev-2500	163	8	the	the	DET
inlawrev-2500	163	9	corporation	corporation	NOUN
inlawrev-2500	163	10	as	as	ADP
inlawrev-2500	163	11	a	a	DET
inlawrev-2500	163	12	taxable	taxable	ADJ
inlawrev-2500	163	13	entity	entity	NOUN
inlawrev-2500	163	14	distinct	distinct	ADJ
inlawrev-2500	163	15	from	from	ADP
inlawrev-2500	163	16	its	its	PRON
inlawrev-2500	163	17	shareholders	shareholder	NOUN
inlawrev-2500	163	18	in	in	ADP
inlawrev-2500	163	19	all	all	PRON
inlawrev-2500	163	20	but	but	CCONJ
inlawrev-2500	163	21	extreme	extreme	ADJ
inlawrev-2500	163	22	cases	case	NOUN
inlawrev-2500	163	23	.	.	PUNCT
inlawrev-2500	164	1	i	i	PRON
inlawrev-2500	164	2	d.	d.	PROPN
inlawrev-2500	164	3	at	at	ADP
inlawrev-2500	164	4	652	652	NUM
inlawrev-2500	164	5	(	(	PUNCT
inlawrev-2500	164	6	citations	citation	NOUN
inlawrev-2500	164	7	omitted	omit	VERB
inlawrev-2500	164	8	)	)	PUNCT
inlawrev-2500	164	9	.	.	PUNCT
inlawrev-2500	165	1	^^see	^^see	PUNCT
inlawrev-2500	165	2	battle	battle	NOUN
inlawrev-2500	165	3	,	,	PUNCT
inlawrev-2500	165	4	supra	supra	PROPN
inlawrev-2500	165	5	note	note	NOUN
inlawrev-2500	165	6	1	1	NUM
inlawrev-2500	165	7	,	,	PUNCT
inlawrev-2500	165	8	at	at	ADP
inlawrev-2500	165	9	801	801	NUM
inlawrev-2500	165	10	.	.	PUNCT
inlawrev-2500	166	1	'	'	PUNCT
inlawrev-2500	166	2	*	*	PUNCT
inlawrev-2500	166	3	see	see	VERB
inlawrev-2500	166	4	,	,	PUNCT
inlawrev-2500	166	5	e.g.	e.g.	ADV
inlawrev-2500	166	6	,	,	PUNCT
inlawrev-2500	166	7	morrison	morrison	PROPN
inlawrev-2500	166	8	v.	v.	PROPN
inlawrev-2500	166	9	commissioner	commissioner	PROPN
inlawrev-2500	166	10	,	,	PUNCT
inlawrev-2500	166	11	54	54	NUM
inlawrev-2500	166	12	t.c	t.c	PROPN
inlawrev-2500	166	13	.	.	PROPN
inlawrev-2500	166	14	758	758	NUM
inlawrev-2500	166	15	(	(	PUNCT
inlawrev-2500	166	16	1970	1970	NUM
inlawrev-2500	166	17	)	)	PUNCT
inlawrev-2500	166	18	;	;	PUNCT
inlawrev-2500	166	19	noonan	noonan	PROPN
inlawrev-2500	166	20	v.	v.	PROPN
inlawrev-2500	166	21	commissioner	commissioner	PROPN
inlawrev-2500	166	22	,	,	PUNCT
inlawrev-2500	166	23	52	52	NUM
inlawrev-2500	166	24	t.c	t.c	PROPN
inlawrev-2500	166	25	.	.	PROPN
inlawrev-2500	166	26	907	907	NUM
inlawrev-2500	166	27	(	(	PUNCT
inlawrev-2500	166	28	1969	1969	NUM
inlawrev-2500	166	29	)	)	PUNCT
inlawrev-2500	166	30	;	;	PUNCT
inlawrev-2500	166	31	laughton	laughton	PROPN
inlawrev-2500	166	32	v.	v.	PROPN
inlawrev-2500	166	33	commissioner	commissioner	PROPN
inlawrev-2500	166	34	,	,	PUNCT
inlawrev-2500	166	35	40	40	NUM
inlawrev-2500	166	36	b.t.a	b.t.a	NOUN
inlawrev-2500	166	37	.	.	PUNCT
inlawrev-2500	167	1	101	101	NUM
inlawrev-2500	167	2	(	(	PUNCT
inlawrev-2500	167	3	1939	1939	NUM
inlawrev-2500	167	4	)	)	PUNCT
inlawrev-2500	167	5	;	;	PUNCT
inlawrev-2500	168	1	fox	fox	PROPN
inlawrev-2500	168	2	v.	v.	PROPN
inlawrev-2500	168	3	commissioner	commissioner	PROPN
inlawrev-2500	168	4	,	,	PUNCT
inlawrev-2500	168	5	37	37	NUM
inlawrev-2500	168	6	b.t.a	b.t.a	NOUN
inlawrev-2500	168	7	.	.	PROPN
inlawrev-2500	168	8	271	271	NUM
inlawrev-2500	168	9	(	(	PUNCT
inlawrev-2500	168	10	1938	1938	NUM
inlawrev-2500	168	11	)	)	PUNCT
inlawrev-2500	168	12	.	.	PUNCT
inlawrev-2500	169	1	'	'	PUNCT
inlawrev-2500	169	2	^see	^see	NUM
inlawrev-2500	169	3	,	,	PUNCT
inlawrev-2500	169	4	e.g.	e.g.	ADV
inlawrev-2500	169	5	,	,	PUNCT
inlawrev-2500	169	6	foglesong	foglesong	NOUN
inlawrev-2500	169	7	v.	v.	PROPN
inlawrev-2500	169	8	commissioner	commissioner	NOUN
inlawrev-2500	169	9	,	,	PUNCT
inlawrev-2500	169	10	35	35	NUM
inlawrev-2500	169	11	t.c.m	t.c.m	NOUN
inlawrev-2500	169	12	.	.	PUNCT
inlawrev-2500	170	1	(	(	PUNCT
inlawrev-2500	170	2	cch	cch	NOUN
inlawrev-2500	170	3	)	)	PUNCT
inlawrev-2500	170	4	1309	1309	NUM
inlawrev-2500	170	5	(	(	PUNCT
inlawrev-2500	170	6	1976	1976	NUM
inlawrev-2500	170	7	)	)	PUNCT
inlawrev-2500	170	8	;	;	PUNCT
inlawrev-2500	170	9	american	american	PROPN
inlawrev-2500	170	10	sav	sav	PROPN
inlawrev-2500	170	11	.	.	PUNCT
inlawrev-2500	170	12	bank	bank	PROPN
inlawrev-2500	170	13	v.	v.	PROPN
inlawrev-2500	170	14	commissioner	commissioner	PROPN
inlawrev-2500	170	15	,	,	PUNCT
inlawrev-2500	170	16	56	56	NUM
inlawrev-2500	170	17	t.c	t.c	PROPN
inlawrev-2500	170	18	.	.	PROPN
inlawrev-2500	170	19	828	828	NUM
inlawrev-2500	170	20	(	(	PUNCT
inlawrev-2500	170	21	1971	1971	NUM
inlawrev-2500	170	22	)	)	PUNCT
inlawrev-2500	170	23	;	;	PUNCT
inlawrev-2500	170	24	rubin	rubin	PROPN
inlawrev-2500	170	25	v.	v.	PROPN
inlawrev-2500	170	26	commissioner	commissioner	PROPN
inlawrev-2500	170	27	,	,	PUNCT
inlawrev-2500	170	28	51	51	NUM
inlawrev-2500	170	29	t.c	t.c	PROPN
inlawrev-2500	170	30	.	.	PROPN
inlawrev-2500	170	31	251	251	NUM
inlawrev-2500	170	32	(	(	PUNCT
inlawrev-2500	170	33	1968	1968	NUM
inlawrev-2500	170	34	)	)	PUNCT
inlawrev-2500	170	35	,	,	PUNCT
inlawrev-2500	170	36	rev'd	rev'd	VERB
inlawrev-2500	170	37	and	and	CCONJ
inlawrev-2500	170	38	remanded	remand	VERB
inlawrev-2500	170	39	,	,	PUNCT
inlawrev-2500	170	40	429	429	NUM
inlawrev-2500	170	41	f.2d	f.2d	ADP
inlawrev-2500	170	42	650	650	NUM
inlawrev-2500	170	43	(	(	PUNCT
inlawrev-2500	170	44	2d	2d	NUM
inlawrev-2500	170	45	cir	cir	NOUN
inlawrev-2500	170	46	.	.	PROPN
inlawrev-2500	170	47	1970	1970	NUM
inlawrev-2500	170	48	)	)	PUNCT
inlawrev-2500	170	49	.	.	PUNCT
inlawrev-2500	171	1	'	'	PUNCT
inlawrev-2500	171	2	*	*	PUNCT
inlawrev-2500	171	3	see	see	VERB
inlawrev-2500	171	4	,	,	PUNCT
inlawrev-2500	171	5	e.g.	e.g.	ADV
inlawrev-2500	171	6	,	,	PUNCT
inlawrev-2500	171	7	keller	keller	PROPN
inlawrev-2500	171	8	v.	v.	PROPN
inlawrev-2500	171	9	commissioner	commissioner	PROPN
inlawrev-2500	171	10	,	,	PUNCT
inlawrev-2500	171	11	[	[	X
inlawrev-2500	171	12	1981	1981	NUM
inlawrev-2500	171	13	transfer	transfer	NOUN
inlawrev-2500	171	14	binder	binder	NOUN
inlawrev-2500	171	15	]	]	PUNCT
inlawrev-2500	171	16	tax	tax	NOUN
inlawrev-2500	171	17	ct	ct	PROPN
inlawrev-2500	171	18	.	.	PUNCT
inlawrev-2500	172	1	rep	rep	PROPN
inlawrev-2500	172	2	.	.	PROPN
inlawrev-2500	172	3	(	(	PUNCT
inlawrev-2500	172	4	cch	cch	PROPN
inlawrev-2500	172	5	)	)	PUNCT
inlawrev-2500	172	6	at	at	ADP
inlawrev-2500	172	7	4183	4183	NUM
inlawrev-2500	172	8	;	;	PUNCT
inlawrev-2500	172	9	achiro	achiro	ADP
inlawrev-2500	172	10	v.	v.	ADP
inlawrev-2500	172	11	commissioner	commissioner	NOUN
inlawrev-2500	172	12	,	,	PUNCT
inlawrev-2500	172	13	[	[	X
inlawrev-2500	172	14	1981	1981	NUM
inlawrev-2500	172	15	transfer	transfer	NOUN
inlawrev-2500	172	16	binder	binder	NOUN
inlawrev-2500	172	17	]	]	PUNCT
inlawrev-2500	172	18	tax	tax	NOUN
inlawrev-2500	172	19	ct	ct	PROPN
inlawrev-2500	172	20	.	.	PUNCT
inlawrev-2500	172	21	rep	rep	PROPN
inlawrev-2500	172	22	.	.	PROPN
inlawrev-2500	172	23	(	(	PUNCT
inlawrev-2500	172	24	cch	cch	PROPN
inlawrev-2500	172	25	)	)	PUNCT
inlawrev-2500	172	26	at	at	ADP
inlawrev-2500	172	27	4089	4089	NUM
inlawrev-2500	172	28	;	;	PUNCT
inlawrev-2500	172	29	foglesong	foglesong	NOUN
inlawrev-2500	172	30	v.	v.	PROPN
inlawrev-2500	172	31	commissioner	commissioner	PROPN
inlawrev-2500	172	32	,	,	PUNCT
inlawrev-2500	172	33	35	35	NUM
inlawrev-2500	172	34	t.c.m	t.c.m	NOUN
inlawrev-2500	172	35	.	.	PUNCT
inlawrev-2500	173	1	(	(	PUNCT
inlawrev-2500	173	2	cch	cch	NOUN
inlawrev-2500	173	3	)	)	PUNCT
inlawrev-2500	173	4	1309	1309	NUM
inlawrev-2500	173	5	(	(	PUNCT
inlawrev-2500	173	6	1976	1976	NUM
inlawrev-2500	173	7	)	)	PUNCT
inlawrev-2500	173	8	,	,	PUNCT
inlawrev-2500	173	9	rev'd	rev'd	VERB
inlawrev-2500	173	10	and	and	CCONJ
inlawrev-2500	173	11	remanded	remand	VERB
inlawrev-2500	173	12	,	,	PUNCT
inlawrev-2500	173	13	621	621	NUM
inlawrev-2500	173	14	f.2d	f.2d	SYM
inlawrev-2500	173	15	865	865	NUM
inlawrev-2500	173	16	(	(	PUNCT
inlawrev-2500	173	17	7th	7th	ADJ
inlawrev-2500	173	18	cir	cir	NOUN
inlawrev-2500	173	19	.	.	PUNCT
inlawrev-2500	173	20	1980	1980	NUM
inlawrev-2500	173	21	)	)	PUNCT
inlawrev-2500	173	22	,	,	PUNCT
inlawrev-2500	173	23	on	on	ADP
inlawrev-2500	173	24	remand	remand	NOUN
inlawrev-2500	173	25	,	,	PUNCT
inlawrev-2500	173	26	[	[	X
inlawrev-2500	173	27	1981	1981	NUM
inlawrev-2500	173	28	transfer	transfer	NOUN
inlawrev-2500	173	29	binder	binder	NOUN
inlawrev-2500	173	30	]	]	PUNCT
inlawrev-2500	173	31	tax	tax	NOUN
inlawrev-2500	173	32	ct	ct	PROPN
inlawrev-2500	173	33	.	.	PUNCT
inlawrev-2500	174	1	rep	rep	PROPN
inlawrev-2500	174	2	.	.	PROPN
inlawrev-2500	174	3	(	(	PUNCT
inlawrev-2500	174	4	cch	cch	PROPN
inlawrev-2500	174	5	)	)	PUNCT
inlawrev-2500	174	6	at	at	ADP
inlawrev-2500	174	7	4245	4245	NUM
inlawrev-2500	174	8	;	;	PUNCT
inlawrev-2500	174	9	borge	borge	NOUN
inlawrev-2500	174	10	v.	v.	ADP
inlawrev-2500	174	11	commissioner	commissioner	NOUN
inlawrev-2500	174	12	,	,	PUNCT
inlawrev-2500	174	13	405	405	NUM
inlawrev-2500	174	14	f.2d	f.2d	NOUN
inlawrev-2500	174	15	673	673	NUM
inlawrev-2500	174	16	(	(	PUNCT
inlawrev-2500	174	17	2d	2d	NUM
inlawrev-2500	174	18	cir	cir	NOUN
inlawrev-2500	174	19	.	.	PUNCT
inlawrev-2500	174	20	1968	1968	NUM
inlawrev-2500	174	21	)	)	PUNCT
inlawrev-2500	174	22	;	;	PUNCT
inlawrev-2500	174	23	ach	ach	PROPN
inlawrev-2500	174	24	v.	v.	PROPN
inlawrev-2500	174	25	commissioner	commissioner	PROPN
inlawrev-2500	174	26	,	,	PUNCT
inlawrev-2500	174	27	42	42	NUM
inlawrev-2500	174	28	t.c	t.c	PROPN
inlawrev-2500	174	29	.	.	PROPN
inlawrev-2500	174	30	114	114	NUM
inlawrev-2500	174	31	(	(	PUNCT
inlawrev-2500	174	32	1964	1964	NUM
inlawrev-2500	174	33	)	)	PUNCT
inlawrev-2500	174	34	.	.	PUNCT
inlawrev-2500	175	1	these	these	PRON
inlawrev-2500	175	2	are	be	AUX
inlawrev-2500	175	3	not	not	PART
inlawrev-2500	175	4	the	the	DET
inlawrev-2500	175	5	sole	sole	ADJ
inlawrev-2500	175	6	arguments	argument	NOUN
inlawrev-2500	175	7	raised	raise	VERB
inlawrev-2500	175	8	by	by	ADP
inlawrev-2500	175	9	the	the	DET
inlawrev-2500	175	10	service	service	NOUN
inlawrev-2500	175	11	against	against	ADP
inlawrev-2500	175	12	the	the	DET
inlawrev-2500	175	13	personal	personal	ADJ
inlawrev-2500	175	14	service	service	NOUN
inlawrev-2500	175	15	corporation	corporation	NOUN
inlawrev-2500	175	16	.	.	PUNCT
inlawrev-2500	176	1	other	other	ADJ
inlawrev-2500	176	2	arguments	argument	NOUN
inlawrev-2500	176	3	include	include	VERB
inlawrev-2500	176	4	:	:	PUNCT
inlawrev-2500	176	5	substance	substance	NOUN
inlawrev-2500	176	6	over	over	ADP
inlawrev-2500	176	7	form	form	NOUN
inlawrev-2500	176	8	,	,	PUNCT
inlawrev-2500	176	9	see	see	VERB
inlawrev-2500	176	10	,	,	PUNCT
inlawrev-2500	176	11	e.g.	e.g.	ADV
inlawrev-2500	176	12	,	,	PUNCT
inlawrev-2500	176	13	rubin	rubin	PROPN
inlawrev-2500	176	14	v.	v.	PROPN
inlawrev-2500	176	15	commissioner	commissioner	PROPN
inlawrev-2500	176	16	,	,	PUNCT
inlawrev-2500	176	17	51	51	NUM
inlawrev-2500	176	18	t.c	t.c	PROPN
inlawrev-2500	176	19	.	.	PROPN
inlawrev-2500	176	20	251	251	NUM
inlawrev-2500	176	21	(	(	PUNCT
inlawrev-2500	176	22	1968	1968	NUM
inlawrev-2500	176	23	)	)	PUNCT
inlawrev-2500	176	24	,	,	PUNCT
inlawrev-2500	176	25	rev'd	rev'd	VERB
inlawrev-2500	176	26	and	and	CCONJ
inlawrev-2500	176	27	remanded	remand	VERB
inlawrev-2500	176	28	,	,	PUNCT
inlawrev-2500	176	29	429	429	NUM
inlawrev-2500	176	30	f.2d	f.2d	ADP
inlawrev-2500	176	31	650	650	NUM
inlawrev-2500	176	32	(	(	PUNCT
inlawrev-2500	176	33	2d	2d	NUM
inlawrev-2500	176	34	cir	cir	NOUN
inlawrev-2500	176	35	.	.	PROPN
inlawrev-2500	176	36	1970	1970	NUM
inlawrev-2500	176	37	)	)	PUNCT
inlawrev-2500	176	38	,	,	PUNCT
inlawrev-2500	176	39	and	and	CCONJ
inlawrev-2500	176	40	section	section	NOUN
inlawrev-2500	176	41	269	269	NUM
inlawrev-2500	176	42	,	,	PUNCT
inlawrev-2500	176	43	see	see	VERB
inlawrev-2500	176	44	,	,	PUNCT
inlawrev-2500	176	45	e.g.	e.g.	ADV
inlawrev-2500	176	46	,	,	PUNCT
inlawrev-2500	176	47	achiro	achiro	ADP
inlawrev-2500	176	48	v.	v.	ADP
inlawrev-2500	176	49	commissioner	commissioner	NOUN
inlawrev-2500	176	50	,	,	PUNCT
inlawrev-2500	176	51	[	[	X
inlawrev-2500	176	52	1981	1981	NUM
inlawrev-2500	176	53	transfer	transfer	NOUN
inlawrev-2500	176	54	binder	binder	NOUN
inlawrev-2500	176	55	]	]	PUNCT
inlawrev-2500	176	56	tax	tax	NOUN
inlawrev-2500	176	57	ct	ct	PROPN
inlawrev-2500	176	58	.	.	PUNCT
inlawrev-2500	177	1	rep	rep	PROPN
inlawrev-2500	177	2	.	.	PROPN
inlawrev-2500	177	3	(	(	PUNCT
inlawrev-2500	177	4	cch	cch	PROPN
inlawrev-2500	177	5	)	)	PUNCT
inlawrev-2500	177	6	at	at	ADP
inlawrev-2500	177	7	4089	4089	NUM
inlawrev-2500	177	8	;	;	PUNCT
inlawrev-2500	177	9	battle	battle	NOUN
inlawrev-2500	177	10	,	,	PUNCT
inlawrev-2500	177	11	supra	supra	PROPN
inlawrev-2500	177	12	note	note	NOUN
inlawrev-2500	177	13	1	1	NUM
inlawrev-2500	177	14	,	,	PUNCT
inlawrev-2500	177	15	at	at	ADP
inlawrev-2500	177	16	803	803	NUM
inlawrev-2500	177	17	.	.	PUNCT
inlawrev-2500	178	1	—	—	PUNCT
inlawrev-2500	178	2	"	"	PUNCT
inlawrev-2500	178	3	see	see	VERB
inlawrev-2500	178	4	notes	note	VERB
inlawrev-2500	178	5	39	39	NUM
inlawrev-2500	178	6	-	-	SYM
inlawrev-2500	178	7	43	43	NUM
inlawrev-2500	178	8	infra	infra	NOUN
inlawrev-2500	178	9	and	and	CCONJ
inlawrev-2500	178	10	accompanying	accompany	VERB
inlawrev-2500	178	11	text	text	NOUN
inlawrev-2500	178	12	.	.	PUNCT
inlawrev-2500	179	1	'	'	PUNCT
inlawrev-2500	179	2	*	*	PUNCT
inlawrev-2500	179	3	lucas	lucas	PROPN
inlawrev-2500	179	4	v.	v.	PROPN
inlawrev-2500	179	5	earl	earl	PROPN
inlawrev-2500	179	6	,	,	PUNCT
inlawrev-2500	179	7	281	281	NUM
inlawrev-2500	179	8	u.s	u.s	PROPN
inlawrev-2500	179	9	.	.	PROPN
inlawrev-2500	179	10	ill	ill	PROPN
inlawrev-2500	179	11	(	(	PUNCT
inlawrev-2500	179	12	1930	1930	NUM
inlawrev-2500	179	13	)	)	PUNCT
inlawrev-2500	179	14	.	.	PUNCT
inlawrev-2500	180	1	5ee	5ee	ADJ
inlawrev-2500	180	2	notes	note	VERB
inlawrev-2500	180	3	61	61	NUM
inlawrev-2500	180	4	-	-	SYM
inlawrev-2500	180	5	67	67	NUM
inlawrev-2500	180	6	infra	infra	NOUN
inlawrev-2500	180	7	and	and	CCONJ
inlawrev-2500	180	8	accompanying	accompany	VERB
inlawrev-2500	180	9	text	text	NOUN
inlawrev-2500	180	10	.	.	PUNCT
inlawrev-2500	181	1	642	642	NUM
inlawrev-2500	181	2	indiana	indiana	PROPN
inlawrev-2500	181	3	lawreview	lawreview	PROPN
inlawrev-2500	182	1	[	[	X
inlawrev-2500	182	2	vol	vol	NOUN
inlawrev-2500	182	3	.	.	PUNCT
inlawrev-2500	182	4	15:639	15:639	NUM
inlawrev-2500	182	5	sioner	sioner	NOUN
inlawrev-2500	182	6	to	to	PART
inlawrev-2500	182	7	reallocate	reallocate	VERB
inlawrev-2500	182	8	income	income	NOUN
inlawrev-2500	182	9	between	between	ADP
inlawrev-2500	182	10	two	two	NUM
inlawrev-2500	182	11	commonly	commonly	ADV
inlawrev-2500	182	12	controlled	control	VERB
inlawrev-2500	182	13	''	''	PUNCT
inlawrev-2500	182	14	organizations	organization	NOUN
inlawrev-2500	182	15	,	,	PUNCT
inlawrev-2500	182	16	trades	trade	NOUN
inlawrev-2500	182	17	,	,	PUNCT
inlawrev-2500	182	18	or	or	CCONJ
inlawrev-2500	182	19	businesses	business	NOUN
inlawrev-2500	182	20	"	"	PUNCT
inlawrev-2500	182	21	to	to	PART
inlawrev-2500	182	22	prevent	prevent	VERB
inlawrev-2500	182	23	tax	tax	NOUN
inlawrev-2500	182	24	avoidance	avoidance	NOUN
inlawrev-2500	182	25	or	or	CCONJ
inlawrev-2500	182	26	to	to	PART
inlawrev-2500	182	27	clearly	clearly	ADV
inlawrev-2500	182	28	reflect	reflect	VERB
inlawrev-2500	182	29	income.^^	income.^^	NOUN
inlawrev-2500	182	30	the	the	DET
inlawrev-2500	182	31	personal	personal	ADJ
inlawrev-2500	182	32	service	service	NOUN
inlawrev-2500	182	33	corporation	corporation	NOUN
inlawrev-2500	182	34	and	and	CCONJ
inlawrev-2500	182	35	its	its	PRON
inlawrev-2500	182	36	principal	principal	ADJ
inlawrev-2500	182	37	shareholder	shareholder	NOUN
inlawrev-2500	182	38	-	-	PUNCT
inlawrev-2500	182	39	employees	employee	NOUN
inlawrev-2500	182	40	have	have	AUX
inlawrev-2500	182	41	been	be	AUX
inlawrev-2500	182	42	held	hold	VERB
inlawrev-2500	182	43	to	to	PART
inlawrev-2500	182	44	meet	meet	VERB
inlawrev-2500	182	45	this	this	DET
inlawrev-2500	182	46	two	two	NUM
inlawrev-2500	182	47	business	business	NOUN
inlawrev-2500	182	48	requirement	requirement	NOUN
inlawrev-2500	182	49	and	and	CCONJ
inlawrev-2500	182	50	are	be	AUX
inlawrev-2500	182	51	thus	thus	ADV
inlawrev-2500	182	52	subject	subject	ADJ
inlawrev-2500	182	53	to	to	ADP
inlawrev-2500	182	54	the	the	DET
inlawrev-2500	182	55	provisions	provision	NOUN
inlawrev-2500	182	56	of	of	ADP
inlawrev-2500	182	57	section	section	NOUN
inlawrev-2500	182	58	482.^	482.^	NOUN
inlawrev-2500	182	59	°	°	NOUN
inlawrev-2500	182	60	unlike	unlike	ADP
inlawrev-2500	182	61	the	the	DET
inlawrev-2500	182	62	other	other	ADJ
inlawrev-2500	182	63	two	two	NUM
inlawrev-2500	182	64	judicially	judicially	ADV
inlawrev-2500	182	65	-	-	PUNCT
inlawrev-2500	182	66	created	create	VERB
inlawrev-2500	182	67	concepts	concept	NOUN
inlawrev-2500	182	68	,	,	PUNCT
inlawrev-2500	182	69	however	however	ADV
inlawrev-2500	182	70	,	,	PUNCT
inlawrev-2500	182	71	section	section	NOUN
inlawrev-2500	182	72	482	482	NUM
inlawrev-2500	182	73	arguably	arguably	ADV
inlawrev-2500	182	74	maintains	maintain	VERB
inlawrev-2500	182	75	the	the	DET
inlawrev-2500	182	76	integrity	integrity	NOUN
inlawrev-2500	182	77	of	of	ADP
inlawrev-2500	182	78	the	the	DET
inlawrev-2500	182	79	corporate	corporate	ADJ
inlawrev-2500	182	80	entity	entity	NOUN
inlawrev-2500	182	81	.^^	.^^	PUNCT
inlawrev-2500	182	82	while	while	SCONJ
inlawrev-2500	182	83	the	the	DET
inlawrev-2500	182	84	service	service	NOUN
inlawrev-2500	182	85	appears	appear	VERB
inlawrev-2500	182	86	to	to	PART
inlawrev-2500	182	87	prefer	prefer	VERB
inlawrev-2500	182	88	the	the	DET
inlawrev-2500	182	89	assignment	assignment	NOUN
inlawrev-2500	182	90	of	of	ADP
inlawrev-2500	182	91	income	income	NOUN
inlawrev-2500	182	92	doctrine,^^	doctrine,^^	VERB
inlawrev-2500	182	93	the	the	DET
inlawrev-2500	182	94	second	second	ADJ
inlawrev-2500	182	95	circuit^^	circuit^^	NUM
inlawrev-2500	182	96	and	and	CCONJ
inlawrev-2500	182	97	,	,	PUNCT
inlawrev-2500	182	98	more	more	ADV
inlawrev-2500	182	99	recently	recently	ADV
inlawrev-2500	182	100	,	,	PUNCT
inlawrev-2500	182	101	the	the	DET
inlawrev-2500	182	102	seventh	seventh	ADJ
inlawrev-2500	182	103	circuit	circuit	NOUN
inlawrev-2500	182	104	court	court	NOUN
inlawrev-2500	182	105	of	of	ADP
inlawrev-2500	182	106	appeals^^	appeals^^	NOUN
inlawrev-2500	182	107	have	have	AUX
inlawrev-2500	182	108	rejected	reject	VERB
inlawrev-2500	182	109	this	this	DET
inlawrev-2500	182	110	means	mean	NOUN
inlawrev-2500	182	111	of	of	ADP
inlawrev-2500	182	112	allocating	allocate	VERB
inlawrev-2500	182	113	income	income	NOUN
inlawrev-2500	182	114	and	and	CCONJ
inlawrev-2500	182	115	have	have	AUX
inlawrev-2500	182	116	indicated	indicate	VERB
inlawrev-2500	182	117	that	that	SCONJ
inlawrev-2500	182	118	the	the	DET
inlawrev-2500	182	119	preferred	preferred	ADJ
inlawrev-2500	182	120	method	method	NOUN
inlawrev-2500	182	121	is	be	AUX
inlawrev-2500	182	122	that	that	PRON
inlawrev-2500	182	123	of	of	ADP
inlawrev-2500	182	124	using	use	VERB
inlawrev-2500	182	125	section	section	NOUN
inlawrev-2500	182	126	482.^^	482.^^	PROPN
inlawrev-2500	182	127	although	although	SCONJ
inlawrev-2500	182	128	commentators	commentator	NOUN
inlawrev-2500	182	129	have	have	AUX
inlawrev-2500	182	130	suggested	suggest	VERB
inlawrev-2500	182	131	that	that	SCONJ
inlawrev-2500	182	132	section	section	NOUN
inlawrev-2500	182	133	482	482	NUM
inlawrev-2500	182	134	might	might	AUX
inlawrev-2500	182	135	represent	represent	VERB
inlawrev-2500	182	136	the	the	DET
inlawrev-2500	182	137	death	death	NOUN
inlawrev-2500	182	138	knell	knell	NOUN
inlawrev-2500	182	139	for	for	ADP
inlawrev-2500	182	140	the	the	DET
inlawrev-2500	182	141	personal	personal	ADJ
inlawrev-2500	182	142	service	service	NOUN
inlawrev-2500	182	143	corporation,^	corporation,^	PROPN
inlawrev-2500	182	144	®	®	NOUN
inlawrev-2500	182	145	the	the	DET
inlawrev-2500	182	146	tax	tax	NOUN
inlawrev-2500	182	147	court	court	NOUN
inlawrev-2500	182	148	cases	case	NOUN
inlawrev-2500	182	149	which	which	PRON
inlawrev-2500	182	150	have	have	AUX
inlawrev-2500	182	151	been	be	AUX
inlawrev-2500	182	152	decided	decide	VERB
inlawrev-2500	182	153	since	since	SCONJ
inlawrev-2500	182	154	foglesong	foglesong	NOUN
inlawrev-2500	182	155	v.	v.	ADP
inlawrev-2500	182	156	commissioner	commissioner	NOUN
inlawrev-2500	182	157	have	have	AUX
inlawrev-2500	182	158	indicated	indicate	VERB
inlawrev-2500	182	159	that	that	SCONJ
inlawrev-2500	182	160	section	section	NOUN
inlawrev-2500	182	161	482	482	NUM
inlawrev-2500	182	162	may	may	AUX
inlawrev-2500	182	163	be	be	AUX
inlawrev-2500	182	164	the	the	DET
inlawrev-2500	182	165	salvation	salvation	NOUN
inlawrev-2500	182	166	for	for	ADP
inlawrev-2500	182	167	these	these	DET
inlawrev-2500	182	168	entities	entity	NOUN
inlawrev-2500	182	169	struggling	struggle	VERB
inlawrev-2500	182	170	for	for	ADP
inlawrev-2500	182	171	simple	simple	ADJ
inlawrev-2500	182	172	recognition	recognition	NOUN
inlawrev-2500	182	173	by	by	ADP
inlawrev-2500	182	174	taxing	tax	VERB
inlawrev-2500	182	175	authorities	authority	NOUN
inlawrev-2500	182	176	of	of	ADP
inlawrev-2500	182	177	their	their	PRON
inlawrev-2500	182	178	validity	validity	NOUN
inlawrev-2500	182	179	.	.	PUNCT
inlawrev-2500	182	180	"	"	PUNCT
inlawrev-2500	183	1	this	this	DET
inlawrev-2500	183	2	article	article	NOUN
inlawrev-2500	183	3	will	will	AUX
inlawrev-2500	183	4	briefly	briefly	ADV
inlawrev-2500	183	5	review	review	VERB
inlawrev-2500	183	6	the	the	DET
inlawrev-2500	183	7	judicially	judicially	ADV
inlawrev-2500	183	8	-	-	PUNCT
inlawrev-2500	183	9	created	create	VERB
inlawrev-2500	183	10	methods	method	NOUN
inlawrev-2500	183	11	used	use	VERB
inlawrev-2500	183	12	by	by	ADP
inlawrev-2500	183	13	the	the	DET
inlawrev-2500	183	14	service	service	NOUN
inlawrev-2500	183	15	to	to	PART
inlawrev-2500	183	16	attack	attack	VERB
inlawrev-2500	183	17	the	the	DET
inlawrev-2500	183	18	income	income	NOUN
inlawrev-2500	183	19	distribution	distribution	NOUN
inlawrev-2500	183	20	of	of	ADP
inlawrev-2500	183	21	the	the	DET
inlawrev-2500	183	22	personal	personal	ADJ
inlawrev-2500	183	23	service	service	NOUN
inlawrev-2500	183	24	corporation	corporation	NOUN
inlawrev-2500	183	25	and	and	CCONJ
inlawrev-2500	183	26	will	will	AUX
inlawrev-2500	183	27	discuss	discuss	VERB
inlawrev-2500	183	28	those	those	DET
inlawrev-2500	183	29	situations	situation	NOUN
inlawrev-2500	183	30	in	in	ADP
inlawrev-2500	183	31	which	which	PRON
inlawrev-2500	183	32	each	each	DET
inlawrev-2500	183	33	method	method	NOUN
inlawrev-2500	183	34	retains	retain	VERB
inlawrev-2500	183	35	vitality	vitality	NOUN
inlawrev-2500	183	36	.	.	PUNCT
inlawrev-2500	184	1	the	the	DET
inlawrev-2500	184	2	development	development	NOUN
inlawrev-2500	184	3	of	of	ADP
inlawrev-2500	184	4	section	section	NOUN
inlawrev-2500	184	5	482	482	NUM
inlawrev-2500	184	6	as	as	SCONJ
inlawrev-2500	184	7	it	it	PRON
inlawrev-2500	184	8	affects	affect	VERB
inlawrev-2500	184	9	the	the	DET
inlawrev-2500	184	10	personal	personal	ADJ
inlawrev-2500	184	11	service	service	NOUN
inlawrev-2500	184	12	corporation	corporation	NOUN
inlawrev-2500	184	13	will	will	AUX
inlawrev-2500	184	14	be	be	AUX
inlawrev-2500	184	15	traced	trace	VERB
inlawrev-2500	184	16	.	.	PUNCT
inlawrev-2500	185	1	an	an	DET
inlawrev-2500	185	2	analysis	analysis	NOUN
inlawrev-2500	185	3	of	of	ADP
inlawrev-2500	185	4	the	the	DET
inlawrev-2500	185	5	foglesong	foglesong	NOUN
inlawrev-2500	185	6	trilogy	trilogy	NOUN
inlawrev-2500	185	7	will	will	AUX
inlawrev-2500	185	8	be	be	AUX
inlawrev-2500	185	9	followed	follow	VERB
inlawrev-2500	185	10	by	by	ADP
inlawrev-2500	185	11	a	a	DET
inlawrev-2500	185	12	discussion	discussion	NOUN
inlawrev-2500	185	13	of	of	ADP
inlawrev-2500	185	14	the	the	DET
inlawrev-2500	185	15	tax	tax	NOUN
inlawrev-2500	185	16	court	court	NOUN
inlawrev-2500	185	17	personal	personal	PROPN
inlawrev-2500	185	18	service	service	NOUN
inlawrev-2500	185	19	corporation	corporation	NOUN
inlawrev-2500	185	20	cases	case	NOUN
inlawrev-2500	185	21	that	that	PRON
inlawrev-2500	185	22	have	have	AUX
inlawrev-2500	185	23	been	be	AUX
inlawrev-2500	185	24	decided	decide	VERB
inlawrev-2500	185	25	since	since	SCONJ
inlawrev-2500	185	26	that	that	DET
inlawrev-2500	185	27	seventh	seventh	ADJ
inlawrev-2500	185	28	circuit	circuit	NOUN
inlawrev-2500	185	29	decision	decision	NOUN
inlawrev-2500	185	30	.	.	PUNCT
inlawrev-2500	186	1	finally	finally	ADV
inlawrev-2500	186	2	,	,	PUNCT
inlawrev-2500	186	3	use	use	NOUN
inlawrev-2500	186	4	of	of	ADP
inlawrev-2500	186	5	section	section	NOUN
inlawrev-2500	186	6	482	482	NUM
inlawrev-2500	186	7	in	in	ADP
inlawrev-2500	186	8	these	these	DET
inlawrev-2500	186	9	recent	recent	ADJ
inlawrev-2500	186	10	cases	case	NOUN
inlawrev-2500	186	11	will	will	AUX
inlawrev-2500	186	12	be	be	AUX
inlawrev-2500	186	13	discussed	discuss	VERB
inlawrev-2500	186	14	in	in	ADP
inlawrev-2500	186	15	terms	term	NOUN
inlawrev-2500	186	16	of	of	ADP
inlawrev-2500	186	17	future	future	ADJ
inlawrev-2500	186	18	impact	impact	NOUN
inlawrev-2500	186	19	and	and	CCONJ
inlawrev-2500	186	20	effect	effect	NOUN
inlawrev-2500	186	21	on	on	ADP
inlawrev-2500	186	22	planning	plan	VERB
inlawrev-2500	186	23	for	for	ADP
inlawrev-2500	186	24	the	the	DET
inlawrev-2500	186	25	personal	personal	ADJ
inlawrev-2500	186	26	service	service	NOUN
inlawrev-2500	186	27	corporation	corporation	NOUN
inlawrev-2500	186	28	.	.	PUNCT
inlawrev-2500	187	1	^«i.r.c	^«i.r.c	PUNCT
inlawrev-2500	187	2	.	.	PUNCT
inlawrev-2500	188	1	§	§	PROPN
inlawrev-2500	188	2	482	482	NUM
inlawrev-2500	188	3	.	.	PUNCT
inlawrev-2500	188	4	'	'	PUNCT
inlawrev-2500	188	5	"	"	PUNCT
inlawrev-2500	188	6	see	see	VERB
inlawrev-2500	188	7	,	,	PUNCT
inlawrev-2500	188	8	e.g.	e.g.	ADV
inlawrev-2500	188	9	,	,	PUNCT
inlawrev-2500	188	10	ach	ach	PROPN
inlawrev-2500	188	11	v.	v.	PROPN
inlawrev-2500	188	12	commissioner	commissioner	PROPN
inlawrev-2500	188	13	,	,	PUNCT
inlawrev-2500	188	14	42	42	NUM
inlawrev-2500	188	15	t.c	t.c	PROPN
inlawrev-2500	188	16	.	.	PROPN
inlawrev-2500	188	17	114	114	NUM
inlawrev-2500	188	18	(	(	PUNCT
inlawrev-2500	188	19	1964	1964	NUM
inlawrev-2500	188	20	)	)	PUNCT
inlawrev-2500	188	21	.	.	PUNCT
inlawrev-2500	189	1	"	"	PUNCT
inlawrev-2500	189	2	see	see	VERB
inlawrev-2500	189	3	foglesong	foglesong	NOUN
inlawrev-2500	189	4	v.	v.	ADP
inlawrev-2500	189	5	commissioner	commissioner	NOUN
inlawrev-2500	189	6	,	,	PUNCT
inlawrev-2500	189	7	621	621	NUM
inlawrev-2500	189	8	f.2d	f.2d	SYM
inlawrev-2500	189	9	865	865	NUM
inlawrev-2500	189	10	(	(	PUNCT
inlawrev-2500	189	11	7th	7th	ADJ
inlawrev-2500	189	12	cir	cir	NOUN
inlawrev-2500	189	13	.	.	PUNCT
inlawrev-2500	189	14	1980	1980	NUM
inlawrev-2500	189	15	)	)	PUNCT
inlawrev-2500	189	16	.	.	PUNCT
inlawrev-2500	190	1	''	''	PUNCT
inlawrev-2500	190	2	i.r.s	i.r.s	PROPN
inlawrev-2500	190	3	.	.	PUNCT
inlawrev-2500	190	4	letter	letter	PROPN
inlawrev-2500	190	5	rul	rul	PROPN
inlawrev-2500	190	6	.	.	PUNCT
inlawrev-2500	191	1	rep	rep	PROPN
inlawrev-2500	191	2	.	.	PROPN
inlawrev-2500	191	3	(	(	PUNCT
inlawrev-2500	191	4	cch	cch	PROPN
inlawrev-2500	191	5	)	)	PUNCT
inlawrev-2500	191	6	no	no	NOUN
inlawrev-2500	191	7	.	.	NOUN
inlawrev-2500	191	8	8031028	8031028	NUM
inlawrev-2500	191	9	.	.	PUNCT
inlawrev-2500	191	10	''	''	PUNCT
inlawrev-2500	192	1	rubin	rubin	PROPN
inlawrev-2500	192	2	v.	v.	PROPN
inlawrev-2500	192	3	commissioner	commissioner	PROPN
inlawrev-2500	192	4	,	,	PUNCT
inlawrev-2500	192	5	51	51	NUM
inlawrev-2500	192	6	t.c	t.c	PROPN
inlawrev-2500	192	7	.	.	PROPN
inlawrev-2500	192	8	251	251	NUM
inlawrev-2500	192	9	(	(	PUNCT
inlawrev-2500	192	10	1968	1968	NUM
inlawrev-2500	192	11	)	)	PUNCT
inlawrev-2500	192	12	,	,	PUNCT
inlawrev-2500	192	13	rev'd	rev'd	VERB
inlawrev-2500	192	14	and	and	CCONJ
inlawrev-2500	192	15	remanded	remand	VERB
inlawrev-2500	192	16	,	,	PUNCT
inlawrev-2500	192	17	429	429	NUM
inlawrev-2500	192	18	f.2d	f.2d	ADP
inlawrev-2500	192	19	650	650	NUM
inlawrev-2500	192	20	(	(	PUNCT
inlawrev-2500	192	21	2d	2d	NUM
inlawrev-2500	192	22	cir	cir	NOUN
inlawrev-2500	192	23	.	.	PROPN
inlawrev-2500	192	24	1970	1970	NUM
inlawrev-2500	192	25	)	)	PUNCT
inlawrev-2500	192	26	,	,	PUNCT
inlawrev-2500	192	27	on	on	ADP
inlawrev-2500	192	28	remand	remand	NOUN
inlawrev-2500	192	29	,	,	PUNCT
inlawrev-2500	192	30	56	56	NUM
inlawrev-2500	192	31	t.c	t.c	PROPN
inlawrev-2500	192	32	.	.	PROPN
inlawrev-2500	192	33	1155	1155	NUM
inlawrev-2500	192	34	(	(	PUNCT
inlawrev-2500	192	35	1971	1971	NUM
inlawrev-2500	192	36	)	)	PUNCT
inlawrev-2500	192	37	,	,	PUNCT
inlawrev-2500	192	38	aff'd	aff'd	NOUN
inlawrev-2500	192	39	,	,	PUNCT
inlawrev-2500	192	40	460	460	NUM
inlawrev-2500	192	41	f.2d	f.2d	NOUN
inlawrev-2500	192	42	1216	1216	NUM
inlawrev-2500	192	43	(	(	PUNCT
inlawrev-2500	192	44	2d	2d	NUM
inlawrev-2500	192	45	cir	cir	NOUN
inlawrev-2500	192	46	.	.	PROPN
inlawrev-2500	192	47	1972	1972	NUM
inlawrev-2500	192	48	)	)	PUNCT
inlawrev-2500	192	49	.	.	PUNCT
inlawrev-2500	193	1	'	'	PUNCT
inlawrev-2500	193	2	"	"	PUNCT
inlawrev-2500	193	3	foglesong	foglesong	NOUN
inlawrev-2500	193	4	v.	v.	PROPN
inlawrev-2500	193	5	commissioner	commissioner	NOUN
inlawrev-2500	193	6	,	,	PUNCT
inlawrev-2500	193	7	35	35	NUM
inlawrev-2500	193	8	t.c.m	t.c.m	NOUN
inlawrev-2500	193	9	.	.	PUNCT
inlawrev-2500	194	1	(	(	PUNCT
inlawrev-2500	194	2	cch	cch	NOUN
inlawrev-2500	194	3	)	)	PUNCT
inlawrev-2500	194	4	1309	1309	NUM
inlawrev-2500	194	5	(	(	PUNCT
inlawrev-2500	194	6	1976	1976	NUM
inlawrev-2500	194	7	)	)	PUNCT
inlawrev-2500	194	8	,	,	PUNCT
inlawrev-2500	194	9	rev'd	rev'd	VERB
inlawrev-2500	194	10	and	and	CCONJ
inlawrev-2500	194	11	remanded	remand	VERB
inlawrev-2500	194	12	,	,	PUNCT
inlawrev-2500	194	13	621	621	NUM
inlawrev-2500	194	14	f.2d	f.2d	SYM
inlawrev-2500	194	15	865	865	NUM
inlawrev-2500	194	16	(	(	PUNCT
inlawrev-2500	194	17	7th	7th	ADJ
inlawrev-2500	194	18	cir	cir	NOUN
inlawrev-2500	194	19	.	.	PUNCT
inlawrev-2500	194	20	1980	1980	NUM
inlawrev-2500	194	21	)	)	PUNCT
inlawrev-2500	194	22	,	,	PUNCT
inlawrev-2500	194	23	on	on	ADP
inlawrev-2500	194	24	remand	remand	NOUN
inlawrev-2500	194	25	,	,	PUNCT
inlawrev-2500	194	26	[	[	X
inlawrev-2500	194	27	1981	1981	NUM
inlawrev-2500	194	28	transfer	transfer	NOUN
inlawrev-2500	194	29	binder	binder	NOUN
inlawrev-2500	194	30	]	]	PUNCT
inlawrev-2500	194	31	tax	tax	NOUN
inlawrev-2500	194	32	ct	ct	PROPN
inlawrev-2500	194	33	.	.	PUNCT
inlawrev-2500	195	1	rep	rep	PROPN
inlawrev-2500	195	2	.	.	PROPN
inlawrev-2500	195	3	(	(	PUNCT
inlawrev-2500	195	4	cch	cch	PROPN
inlawrev-2500	195	5	)	)	PUNCT
inlawrev-2500	195	6	at	at	ADP
inlawrev-2500	195	7	4245	4245	NUM
inlawrev-2500	195	8	.	.	PUNCT
inlawrev-2500	196	1	'	'	PUNCT
inlawrev-2500	196	2	^621	^621	PUNCT
inlawrev-2500	196	3	f.2d	f.2d	PROPN
inlawrev-2500	196	4	at	at	ADP
inlawrev-2500	196	5	872	872	NUM
inlawrev-2500	196	6	;	;	PUNCT
inlawrev-2500	196	7	429	429	NUM
inlawrev-2500	196	8	f.2d	f.2d	NOUN
inlawrev-2500	196	9	at	at	ADP
inlawrev-2500	196	10	653	653	NUM
inlawrev-2500	196	11	-	-	SYM
inlawrev-2500	196	12	54	54	NUM
inlawrev-2500	196	13	.	.	PUNCT
inlawrev-2500	197	1	'	'	PUNCT
inlawrev-2500	197	2	®	®	NOUN
inlawrev-2500	197	3	see	see	VERB
inlawrev-2500	197	4	burdett	burdett	PROPN
inlawrev-2500	197	5	,	,	PUNCT
inlawrev-2500	197	6	foglesong	foglesong	PROPN
inlawrev-2500	197	7	's	's	PART
inlawrev-2500	197	8	sec	sec	PROPN
inlawrev-2500	197	9	.	.	PROPN
inlawrev-2500	197	10	482	482	NUM
inlawrev-2500	197	11	approach	approach	NOUN
inlawrev-2500	197	12	may	may	AUX
inlawrev-2500	197	13	threaten	threaten	VERB
inlawrev-2500	197	14	closely	closely	ADV
inlawrev-2500	197	15	-	-	PUNCT
inlawrev-2500	197	16	held	hold	VERB
inlawrev-2500	197	17	personal	personal	ADJ
inlawrev-2500	197	18	service	service	NOUN
inlawrev-2500	197	19	corporations	corporation	NOUN
inlawrev-2500	197	20	,	,	PUNCT
inlawrev-2500	197	21	53	53	NUM
inlawrev-2500	197	22	j.	j.	PROPN
inlawrev-2500	197	23	tax	tax	PROPN
inlawrev-2500	197	24	.	.	PROPN
inlawrev-2500	198	1	330	330	NUM
inlawrev-2500	198	2	(	(	PUNCT
inlawrev-2500	198	3	1980	1980	NUM
inlawrev-2500	198	4	)	)	PUNCT
inlawrev-2500	198	5	;	;	PUNCT
inlawrev-2500	198	6	feuer	feuer	PROPN
inlawrev-2500	198	7	,	,	PUNCT
inlawrev-2500	198	8	section	section	NOUN
inlawrev-2500	198	9	482	482	NUM
inlawrev-2500	198	10	,	,	PUNCT
inlawrev-2500	198	11	assignment	assignment	NOUN
inlawrev-2500	198	12	of	of	ADP
inlawrev-2500	198	13	income	income	NOUN
inlawrev-2500	198	14	principles	principle	NOUN
inlawrev-2500	198	15	and	and	CCONJ
inlawrev-2500	198	16	personal	personal	ADJ
inlawrev-2500	198	17	service	service	NOUN
inlawrev-2500	198	18	corporations	corporation	NOUN
inlawrev-2500	198	19	,	,	PUNCT
inlawrev-2500	198	20	59	59	NUM
inlawrev-2500	198	21	taxes	taxis	NOUN
inlawrev-2500	198	22	564	564	NUM
inlawrev-2500	198	23	(	(	PUNCT
inlawrev-2500	198	24	1981	1981	NUM
inlawrev-2500	198	25	)	)	PUNCT
inlawrev-2500	198	26	;	;	PUNCT
inlawrev-2500	198	27	mcfadden	mcfadden	PROPN
inlawrev-2500	198	28	,	,	PUNCT
inlawrev-2500	198	29	supra	supra	PROPN
inlawrev-2500	198	30	note	note	PROPN
inlawrev-2500	198	31	9	9	NUM
inlawrev-2500	198	32	,	,	PUNCT
inlawrev-2500	198	33	"	"	PUNCT
inlawrev-2500	198	34	see	see	VERB
inlawrev-2500	198	35	,	,	PUNCT
inlawrev-2500	198	36	e.g.	e.g.	ADV
inlawrev-2500	198	37	,	,	PUNCT
inlawrev-2500	198	38	foglesong	foglesong	NOUN
inlawrev-2500	198	39	v.	v.	PROPN
inlawrev-2500	198	40	commissioner	commissioner	PROPN
inlawrev-2500	198	41	,	,	PUNCT
inlawrev-2500	198	42	[	[	X
inlawrev-2500	198	43	1981	1981	NUM
inlawrev-2500	198	44	transfer	transfer	NOUN
inlawrev-2500	198	45	binder	binder	NOUN
inlawrev-2500	198	46	]	]	PUNCT
inlawrev-2500	198	47	tax	tax	NOUN
inlawrev-2500	198	48	ct	ct	PROPN
inlawrev-2500	198	49	.	.	PUNCT
inlawrev-2500	199	1	rep	rep	PROPN
inlawrev-2500	199	2	.	.	PROPN
inlawrev-2500	199	3	(	(	PUNCT
inlawrev-2500	199	4	cch	cch	PROPN
inlawrev-2500	199	5	)	)	PUNCT
inlawrev-2500	199	6	no	no	NOUN
inlawrev-2500	199	7	.	.	NOUN
inlawrev-2500	199	8	38,423	38,423	NUM
inlawrev-2500	199	9	,	,	PUNCT
inlawrev-2500	199	10	at	at	ADP
inlawrev-2500	199	11	4245	4245	NUM
inlawrev-2500	199	12	;	;	PUNCT
inlawrev-2500	199	13	keller	keller	PROPN
inlawrev-2500	199	14	v.	v.	PROPN
inlawrev-2500	199	15	commissioner	commissioner	PROPN
inlawrev-2500	199	16	,	,	PUNCT
inlawrev-2500	199	17	[	[	X
inlawrev-2500	199	18	1981	1981	NUM
inlawrev-2500	199	19	transfer	transfer	NOUN
inlawrev-2500	199	20	binder	binder	NOUN
inlawrev-2500	199	21	]	]	PUNCT
inlawrev-2500	199	22	tax	tax	NOUN
inlawrev-2500	199	23	ct	ct	PROPN
inlawrev-2500	199	24	.	.	PUNCT
inlawrev-2500	200	1	rep	rep	PROPN
inlawrev-2500	200	2	.	.	PROPN
inlawrev-2500	200	3	(	(	PUNCT
inlawrev-2500	200	4	cch	cch	PROPN
inlawrev-2500	200	5	)	)	PUNCT
inlawrev-2500	200	6	no	no	NOUN
inlawrev-2500	200	7	.	.	NOUN
inlawrev-2500	200	8	38,401	38,401	NUM
inlawrev-2500	200	9	,	,	PUNCT
inlawrev-2500	200	10	at	at	ADP
inlawrev-2500	200	11	4183	4183	NUM
inlawrev-2500	200	12	;	;	PUNCT
inlawrev-2500	200	13	achiro	achiro	ADP
inlawrev-2500	200	14	v.	v.	ADP
inlawrev-2500	200	15	commissioner	commissioner	NOUN
inlawrev-2500	200	16	,	,	PUNCT
inlawrev-2500	200	17	[	[	X
inlawrev-2500	200	18	1981	1981	NUM
inlawrev-2500	200	19	transfer	transfer	NOUN
inlawrev-2500	200	20	binder	binder	NOUN
inlawrev-2500	200	21	]	]	PUNCT
inlawrev-2500	200	22	tax	tax	NOUN
inlawrev-2500	200	23	ct	ct	PROPN
inlawrev-2500	200	24	.	.	PUNCT
inlawrev-2500	200	25	rep	rep	PROPN
inlawrev-2500	200	26	.	.	PROPN
inlawrev-2500	200	27	(	(	PUNCT
inlawrev-2500	200	28	cch	cch	PROPN
inlawrev-2500	200	29	)	)	PUNCT
inlawrev-2500	200	30	no	no	NOUN
inlawrev-2500	200	31	.	.	NOUN
inlawrev-2500	200	32	38	38	NUM
inlawrev-2500	200	33	,	,	PUNCT
inlawrev-2500	200	34	351	351	NUM
inlawrev-2500	200	35	,	,	PUNCT
inlawrev-2500	200	36	at	at	ADP
inlawrev-2500	200	37	4089	4089	NUM
inlawrev-2500	200	38	.	.	PUNCT
inlawrev-2500	201	1	1982	1982	NUM
inlawrev-2500	201	2	]	]	PUNCT
inlawrev-2500	201	3	personal	personal	ADJ
inlawrev-2500	201	4	service	service	NOUN
inlawrev-2500	201	5	corporation	corporation	NOUN
inlawrev-2500	201	6	643	643	NUM
inlawrev-2500	201	7	ii	ii	NOUN
inlawrev-2500	201	8	.	.	PUNCT
inlawrev-2500	202	1	common	common	ADJ
inlawrev-2500	202	2	law	law	NOUN
inlawrev-2500	202	3	attacks	attack	NOUN
inlawrev-2500	202	4	on	on	ADP
inlawrev-2500	202	5	the	the	DET
inlawrev-2500	202	6	personal	personal	ADJ
inlawrev-2500	202	7	service	service	NOUN
inlawrev-2500	202	8	corporation	corporation	NOUN
inlawrev-2500	202	9	the	the	DET
inlawrev-2500	202	10	arguments	argument	NOUN
inlawrev-2500	202	11	used	use	VERB
inlawrev-2500	202	12	by	by	ADP
inlawrev-2500	202	13	the	the	DET
inlawrev-2500	202	14	service	service	NOUN
inlawrev-2500	202	15	reflect	reflect	VERB
inlawrev-2500	202	16	the	the	DET
inlawrev-2500	202	17	progression	progression	NOUN
inlawrev-2500	202	18	of	of	ADP
inlawrev-2500	202	19	attitude	attitude	NOUN
inlawrev-2500	202	20	,	,	PUNCT
inlawrev-2500	202	21	development	development	NOUN
inlawrev-2500	202	22	,	,	PUNCT
inlawrev-2500	202	23	and	and	CCONJ
inlawrev-2500	202	24	understanding	understand	VERB
inlawrev-2500	202	25	that	that	SCONJ
inlawrev-2500	202	26	the	the	DET
inlawrev-2500	202	27	courts	court	NOUN
inlawrev-2500	202	28	have	have	AUX
inlawrev-2500	202	29	displayed	display	VERB
inlawrev-2500	202	30	toward	toward	ADP
inlawrev-2500	202	31	the	the	DET
inlawrev-2500	202	32	personal	personal	ADJ
inlawrev-2500	202	33	service	service	NOUN
inlawrev-2500	202	34	corporation	corporation	NOUN
inlawrev-2500	202	35	through	through	ADP
inlawrev-2500	202	36	the	the	DET
inlawrev-2500	202	37	years	year	NOUN
inlawrev-2500	202	38	.	.	PUNCT
inlawrev-2500	203	1	nonetheless	nonetheless	ADV
inlawrev-2500	203	2	,	,	PUNCT
inlawrev-2500	203	3	with	with	ADP
inlawrev-2500	203	4	every	every	DET
inlawrev-2500	203	5	transition	transition	NOUN
inlawrev-2500	203	6	,	,	PUNCT
inlawrev-2500	203	7	setback	setback	NOUN
inlawrev-2500	203	8	,	,	PUNCT
inlawrev-2500	203	9	and	and	CCONJ
inlawrev-2500	203	10	defeat	defeat	NOUN
inlawrev-2500	203	11	,	,	PUNCT
inlawrev-2500	203	12	the	the	DET
inlawrev-2500	203	13	service	service	NOUN
inlawrev-2500	203	14	has	have	AUX
inlawrev-2500	203	15	always	always	ADV
inlawrev-2500	203	16	prepared	prepare	VERB
inlawrev-2500	203	17	a	a	DET
inlawrev-2500	203	18	new	new	ADJ
inlawrev-2500	203	19	strategy	strategy	NOUN
inlawrev-2500	203	20	for	for	ADP
inlawrev-2500	203	21	attack	attack	NOUN
inlawrev-2500	203	22	when	when	SCONJ
inlawrev-2500	203	23	an	an	DET
inlawrev-2500	203	24	old	old	ADJ
inlawrev-2500	203	25	one	one	NOUN
inlawrev-2500	203	26	loses	lose	VERB
inlawrev-2500	203	27	momentum	momentum	NOUN
inlawrev-2500	203	28	.	.	PUNCT
inlawrev-2500	204	1	the	the	DET
inlawrev-2500	204	2	conflict	conflict	NOUN
inlawrev-2500	204	3	between	between	ADP
inlawrev-2500	204	4	one	one	NUM
inlawrev-2500	204	5	type	type	NOUN
inlawrev-2500	204	6	of	of	ADP
inlawrev-2500	204	7	personal	personal	ADJ
inlawrev-2500	204	8	service	service	NOUN
inlawrev-2500	204	9	corporation	corporation	NOUN
inlawrev-2500	204	10	,	,	PUNCT
inlawrev-2500	204	11	the	the	DET
inlawrev-2500	204	12	professional	professional	ADJ
inlawrev-2500	204	13	corporation	corporation	NOUN
inlawrev-2500	204	14	,	,	PUNCT
inlawrev-2500	204	15	and	and	CCONJ
inlawrev-2500	204	16	the	the	DET
inlawrev-2500	204	17	service	service	NOUN
inlawrev-2500	204	18	illustrates	illustrate	VERB
inlawrev-2500	204	19	the	the	DET
inlawrev-2500	204	20	attitude	attitude	NOUN
inlawrev-2500	204	21	of	of	ADP
inlawrev-2500	204	22	ongoing	ongoing	ADJ
inlawrev-2500	204	23	antagonism	antagonism	NOUN
inlawrev-2500	204	24	.	.	PUNCT
inlawrev-2500	205	1	this	this	DET
inlawrev-2500	205	2	background	background	NOUN
inlawrev-2500	205	3	is	be	AUX
inlawrev-2500	205	4	included	include	VERB
inlawrev-2500	205	5	,	,	PUNCT
inlawrev-2500	205	6	by	by	ADP
inlawrev-2500	205	7	way	way	NOUN
inlawrev-2500	205	8	of	of	ADP
inlawrev-2500	205	9	introduction	introduction	NOUN
inlawrev-2500	205	10	to	to	ADP
inlawrev-2500	205	11	the	the	DET
inlawrev-2500	205	12	other	other	ADJ
inlawrev-2500	205	13	methods	method	NOUN
inlawrev-2500	205	14	used	use	VERB
inlawrev-2500	205	15	by	by	ADP
inlawrev-2500	205	16	taxing	tax	VERB
inlawrev-2500	205	17	authorities	authority	NOUN
inlawrev-2500	205	18	,	,	PUNCT
inlawrev-2500	205	19	to	to	PART
inlawrev-2500	205	20	demonstrate	demonstrate	VERB
inlawrev-2500	205	21	the	the	DET
inlawrev-2500	205	22	degree	degree	NOUN
inlawrev-2500	205	23	of	of	ADP
inlawrev-2500	205	24	commitment	commitment	NOUN
inlawrev-2500	205	25	that	that	SCONJ
inlawrev-2500	205	26	the	the	DET
inlawrev-2500	205	27	service	service	NOUN
inlawrev-2500	205	28	has	have	AUX
inlawrev-2500	205	29	shown	show	VERB
inlawrev-2500	205	30	to	to	PART
inlawrev-2500	205	31	prove	prove	VERB
inlawrev-2500	205	32	the	the	DET
inlawrev-2500	205	33	"	"	PUNCT
inlawrev-2500	205	34	non	non	ADJ
inlawrev-2500	205	35	-	-	ADJ
inlawrev-2500	205	36	corporateness	corporateness	ADJ
inlawrev-2500	205	37	"	"	PUNCT
inlawrev-2500	205	38	of	of	ADP
inlawrev-2500	205	39	the	the	DET
inlawrev-2500	205	40	personal	personal	ADJ
inlawrev-2500	205	41	service	service	NOUN
inlawrev-2500	205	42	corporation	corporation	NOUN
inlawrev-2500	205	43	.	.	PUNCT
inlawrev-2500	206	1	the	the	DET
inlawrev-2500	206	2	service	service	NOUN
inlawrev-2500	206	3	initially	initially	ADV
inlawrev-2500	206	4	argued	argue	VERB
inlawrev-2500	206	5	that	that	SCONJ
inlawrev-2500	206	6	corporate	corporate	ADJ
inlawrev-2500	206	7	standing	standing	NOUN
inlawrev-2500	206	8	should	should	AUX
inlawrev-2500	206	9	be	be	AUX
inlawrev-2500	206	10	readily	readily	ADV
inlawrev-2500	206	11	conferred	confer	VERB
inlawrev-2500	206	12	on	on	ADP
inlawrev-2500	206	13	professional	professional	ADJ
inlawrev-2500	206	14	or	or	CCONJ
inlawrev-2500	206	15	personal	personal	ADJ
inlawrev-2500	206	16	service	service	NOUN
inlawrev-2500	206	17	associations^^	associations^^	NOUN
inlawrev-2500	206	18	because	because	SCONJ
inlawrev-2500	206	19	the	the	DET
inlawrev-2500	206	20	corporate	corporate	ADJ
inlawrev-2500	206	21	label	label	NOUN
inlawrev-2500	206	22	carried	carry	VERB
inlawrev-2500	206	23	greater	great	ADJ
inlawrev-2500	206	24	tax	tax	NOUN
inlawrev-2500	206	25	liability	liability	NOUN
inlawrev-2500	206	26	.^^	.^^	NOUN
inlawrev-2500	206	27	changes	change	NOUN
inlawrev-2500	206	28	in	in	ADP
inlawrev-2500	206	29	the	the	DET
inlawrev-2500	206	30	corporate	corporate	ADJ
inlawrev-2500	206	31	tax	tax	NOUN
inlawrev-2500	206	32	laws	law	NOUN
inlawrev-2500	206	33	,	,	PUNCT
inlawrev-2500	206	34	however	however	ADV
inlawrev-2500	206	35	,	,	PUNCT
inlawrev-2500	206	36	caused	cause	VERB
inlawrev-2500	206	37	an	an	DET
inlawrev-2500	206	38	attitude	attitude	NOUN
inlawrev-2500	206	39	reversal	reversal	NOUN
inlawrev-2500	206	40	by	by	ADP
inlawrev-2500	206	41	the	the	DET
inlawrev-2500	206	42	service	service	NOUN
inlawrev-2500	206	43	toward	toward	ADP
inlawrev-2500	206	44	these	these	DET
inlawrev-2500	206	45	entities.^	entities.^	NOUN
inlawrev-2500	206	46	"	"	PUNCT
inlawrev-2500	206	47	nonetheless	nonetheless	ADV
inlawrev-2500	206	48	,	,	PUNCT
inlawrev-2500	206	49	the	the	DET
inlawrev-2500	206	50	courts	court	NOUN
inlawrev-2500	206	51	were	be	AUX
inlawrev-2500	206	52	not	not	PART
inlawrev-2500	206	53	as	as	ADV
inlawrev-2500	206	54	eager	eager	ADJ
inlawrev-2500	206	55	as	as	SCONJ
inlawrev-2500	206	56	the	the	DET
inlawrev-2500	206	57	service	service	NOUN
inlawrev-2500	206	58	to	to	PART
inlawrev-2500	206	59	deny	deny	VERB
inlawrev-2500	206	60	corporate	corporate	ADJ
inlawrev-2500	206	61	status	status	NOUN
inlawrev-2500	206	62	where	where	SCONJ
inlawrev-2500	206	63	it	it	PRON
inlawrev-2500	206	64	formerly	formerly	ADV
inlawrev-2500	206	65	had	have	AUX
inlawrev-2500	206	66	been	be	AUX
inlawrev-2500	206	67	recognized.^^	recognized.^^	VERB
inlawrev-2500	206	68	to	to	PART
inlawrev-2500	206	69	overcome	overcome	VERB
inlawrev-2500	206	70	this	this	DET
inlawrev-2500	206	71	problem	problem	NOUN
inlawrev-2500	206	72	,	,	PUNCT
inlawrev-2500	206	73	the	the	DET
inlawrev-2500	206	74	service	service	NOUN
inlawrev-2500	206	75	promulgated	promulgate	VERB
inlawrev-2500	206	76	treasury	treasury	PROPN
inlawrev-2500	206	77	regulations^^	regulations^^	NUM
inlawrev-2500	206	78	designed	design	VERB
inlawrev-2500	206	79	to	to	PART
inlawrev-2500	206	80	limit	limit	VERB
inlawrev-2500	206	81	the	the	DET
inlawrev-2500	206	82	broad	broad	ADJ
inlawrev-2500	206	83	definition	definition	NOUN
inlawrev-2500	206	84	of	of	ADP
inlawrev-2500	206	85	corporation	corporation	NOUN
inlawrev-2500	206	86	which	which	PRON
inlawrev-2500	206	87	had	have	AUX
inlawrev-2500	206	88	developed	develop	VERB
inlawrev-2500	206	89	because	because	SCONJ
inlawrev-2500	206	90	of	of	ADP
inlawrev-2500	206	91	former	former	ADJ
inlawrev-2500	206	92	regulations^^	regulations^^	NUM
inlawrev-2500	206	93	and	and	CCONJ
inlawrev-2500	206	94	previous	previous	ADJ
inlawrev-2500	206	95	court	court	NOUN
inlawrev-2500	206	96	decisions.^^	decisions.^^	NOUN
inlawrev-2500	206	97	professionals	professional	NOUN
inlawrev-2500	206	98	who	who	PRON
inlawrev-2500	206	99	were	be	AUX
inlawrev-2500	206	100	adversely	adversely	ADV
inlawrev-2500	206	101	affected	affect	VERB
inlawrev-2500	206	102	responded	respond	VERB
inlawrev-2500	206	103	by	by	ADP
inlawrev-2500	206	104	requesting	request	VERB
inlawrev-2500	206	105	assistance	assistance	NOUN
inlawrev-2500	206	106	from	from	ADP
inlawrev-2500	206	107	the	the	DET
inlawrev-2500	206	108	state	state	NOUN
inlawrev-2500	206	109	legislatures	legislature	NOUN
inlawrev-2500	206	110	;	;	PUNCT
inlawrev-2500	206	111	the	the	DET
inlawrev-2500	206	112	swift	swift	ADJ
inlawrev-2500	206	113	answer	answer	NOUN
inlawrev-2500	206	114	was	be	AUX
inlawrev-2500	206	115	to	to	PART
inlawrev-2500	206	116	permit	permit	VERB
inlawrev-2500	206	117	professional	professional	ADJ
inlawrev-2500	206	118	associations	association	NOUN
inlawrev-2500	206	119	to	to	PART
inlawrev-2500	206	120	incorporate.^^	incorporate.^^	VERB
inlawrev-2500	206	121	the	the	DET
inlawrev-2500	206	122	service	service	NOUN
inlawrev-2500	206	123	countered	counter	VERB
inlawrev-2500	206	124	with	with	ADP
inlawrev-2500	206	125	amended	amend	VERB
inlawrev-2500	206	126	regula^*at	regula^*at	NOUN
inlawrev-2500	206	127	that	that	DET
inlawrev-2500	206	128	time	time	NOUN
inlawrev-2500	206	129	,	,	PUNCT
inlawrev-2500	206	130	incorporating	incorporate	VERB
inlawrev-2500	206	131	often	often	ADV
inlawrev-2500	206	132	was	be	AUX
inlawrev-2500	206	133	prevented	prevent	VERB
inlawrev-2500	206	134	by	by	ADP
inlawrev-2500	206	135	local	local	ADJ
inlawrev-2500	206	136	law	law	NOUN
inlawrev-2500	206	137	or	or	CCONJ
inlawrev-2500	206	138	professional	professional	ADJ
inlawrev-2500	206	139	ethics	ethic	NOUN
inlawrev-2500	206	140	.	.	PUNCT
inlawrev-2500	207	1	however	however	ADV
inlawrev-2500	207	2	,	,	PUNCT
inlawrev-2500	207	3	associations	association	NOUN
inlawrev-2500	207	4	offered	offer	VERB
inlawrev-2500	207	5	many	many	ADJ
inlawrev-2500	207	6	of	of	ADP
inlawrev-2500	207	7	the	the	DET
inlawrev-2500	207	8	same	same	ADJ
inlawrev-2500	207	9	benefits	benefit	NOUN
inlawrev-2500	207	10	as	as	ADP
inlawrev-2500	207	11	corporate	corporate	ADJ
inlawrev-2500	207	12	status	status	NOUN
inlawrev-2500	207	13	.	.	PUNCT
inlawrev-2500	208	1	see	see	VERB
inlawrev-2500	208	2	generally	generally	ADV
inlawrev-2500	208	3	b.	b.	PROPN
inlawrev-2500	208	4	bittker	bittker	PROPN
inlawrev-2500	208	5	&	&	CCONJ
inlawrev-2500	208	6	j.	j.	PROPN
inlawrev-2500	208	7	eustice	eustice	PROPN
inlawrev-2500	208	8	,	,	PUNCT
inlawrev-2500	208	9	federal	federal	ADJ
inlawrev-2500	208	10	income	income	NOUN
inlawrev-2500	208	11	taxation	taxation	NOUN
inlawrev-2500	208	12	of	of	ADP
inlawrev-2500	208	13	corporations	corporation	NOUN
inlawrev-2500	208	14	and	and	CCONJ
inlawrev-2500	208	15	shareholders	shareholder	NOUN
inlawrev-2500	208	16	1	1	NUM
inlawrev-2500	208	17	2.06	2.06	NUM
inlawrev-2500	208	18	(	(	PUNCT
inlawrev-2500	208	19	3d	3d	PROPN
inlawrev-2500	208	20	ed	ed	NOUN
inlawrev-2500	208	21	.	.	PROPN
inlawrev-2500	208	22	1971	1971	NUM
inlawrev-2500	208	23	)	)	PUNCT
inlawrev-2500	208	24	.	.	PUNCT
inlawrev-2500	209	1	^tor	^tor	PROPN
inlawrev-2500	210	1	an	an	DET
inlawrev-2500	210	2	interesting	interesting	ADJ
inlawrev-2500	210	3	synopsis	synopsis	NOUN
inlawrev-2500	210	4	of	of	ADP
inlawrev-2500	210	5	the	the	DET
inlawrev-2500	210	6	government	government	NOUN
inlawrev-2500	210	7	's	's	PART
inlawrev-2500	210	8	approach	approach	NOUN
inlawrev-2500	210	9	to	to	ADP
inlawrev-2500	210	10	conferring	confer	VERB
inlawrev-2500	210	11	the	the	DET
inlawrev-2500	210	12	corporate	corporate	ADJ
inlawrev-2500	210	13	label	label	NOUN
inlawrev-2500	210	14	for	for	ADP
inlawrev-2500	210	15	federal	federal	ADJ
inlawrev-2500	210	16	tax	tax	NOUN
inlawrev-2500	210	17	purposes	purpose	NOUN
inlawrev-2500	210	18	and	and	CCONJ
inlawrev-2500	210	19	its	its	PRON
inlawrev-2500	210	20	subsequent	subsequent	ADJ
inlawrev-2500	210	21	turnaround	turnaround	NOUN
inlawrev-2500	210	22	,	,	PUNCT
inlawrev-2500	210	23	see	see	VERB
inlawrev-2500	210	24	kurzner	kurzner	NOUN
inlawrev-2500	210	25	v.	v.	ADP
inlawrev-2500	210	26	united	united	PROPN
inlawrev-2500	210	27	states	states	PROPN
inlawrev-2500	210	28	,	,	PUNCT
inlawrev-2500	210	29	413	413	NUM
inlawrev-2500	210	30	f.2d	f.2d	NUM
inlawrev-2500	210	31	97	97	NUM
inlawrev-2500	210	32	,	,	PUNCT
inlawrev-2500	210	33	100	100	NUM
inlawrev-2500	210	34	-	-	SYM
inlawrev-2500	210	35	01	01	NUM
inlawrev-2500	210	36	(	(	PUNCT
inlawrev-2500	210	37	5th	5th	ADJ
inlawrev-2500	210	38	cir	cir	NOUN
inlawrev-2500	210	39	.	.	PROPN
inlawrev-2500	210	40	1969	1969	NUM
inlawrev-2500	210	41	)	)	PUNCT
inlawrev-2500	210	42	.	.	PUNCT
inlawrev-2500	211	1	see	see	VERB
inlawrev-2500	211	2	generally	generally	ADV
inlawrev-2500	211	3	scallen	scallen	ADJ
inlawrev-2500	211	4	,	,	PUNCT
inlawrev-2500	211	5	federal	federal	ADJ
inlawrev-2500	211	6	income	income	NOUN
inlawrev-2500	211	7	taxation	taxation	NOUN
inlawrev-2500	211	8	of	of	ADP
inlawrev-2500	211	9	professional	professional	ADJ
inlawrev-2500	211	10	associations	association	NOUN
inlawrev-2500	211	11	and	and	CCONJ
inlawrev-2500	211	12	corporations	corporation	NOUN
inlawrev-2500	211	13	,	,	PUNCT
inlawrev-2500	211	14	49	49	NUM
inlawrev-2500	211	15	minn	minn	NOUN
inlawrev-2500	211	16	.	.	PUNCT
inlawrev-2500	212	1	l.	l.	PROPN
inlawrev-2500	212	2	rev	rev	PROPN
inlawrev-2500	212	3	.	.	PROPN
inlawrev-2500	212	4	603	603	NUM
inlawrev-2500	212	5	(	(	PUNCT
inlawrev-2500	212	6	1965	1965	NUM
inlawrev-2500	212	7	)	)	PUNCT
inlawrev-2500	212	8	.	.	PUNCT
inlawrev-2500	213	1	'	'	PUNCT
inlawrev-2500	213	2	°	°	PRON
inlawrev-2500	213	3	see	see	VERB
inlawrev-2500	213	4	united	united	PROPN
inlawrev-2500	213	5	states	states	PROPN
inlawrev-2500	213	6	v.	v.	ADP
inlawrev-2500	213	7	kintner	kintner	NOUN
inlawrev-2500	213	8	,	,	PUNCT
inlawrev-2500	213	9	216	216	NUM
inlawrev-2500	213	10	f.2d	f.2d	ADP
inlawrev-2500	213	11	418	418	NUM
inlawrev-2500	213	12	(	(	PUNCT
inlawrev-2500	213	13	9th	9th	ADJ
inlawrev-2500	213	14	cir	cir	NOUN
inlawrev-2500	213	15	.	.	PUNCT
inlawrev-2500	213	16	1954	1954	NUM
inlawrev-2500	213	17	)	)	PUNCT
inlawrev-2500	213	18	.	.	PUNCT
inlawrev-2500	214	1	'	'	PUNCT
inlawrev-2500	214	2	•see	•see	NOUN
inlawrev-2500	214	3	i	i	PRON
inlawrev-2500	214	4	d.	d.	PROPN
inlawrev-2500	214	5	;	;	PUNCT
inlawrev-2500	214	6	foreman	foreman	PROPN
inlawrev-2500	214	7	v.	v.	PROPN
inlawrev-2500	214	8	united	united	PROPN
inlawrev-2500	214	9	states	states	PROPN
inlawrev-2500	214	10	,	,	PUNCT
inlawrev-2500	214	11	232	232	NUM
inlawrev-2500	214	12	f.	f.	PROPN
inlawrev-2500	214	13	supp	supp	PROPN
inlawrev-2500	214	14	.	.	PUNCT
inlawrev-2500	215	1	134	134	NUM
inlawrev-2500	215	2	(	(	PUNCT
inlawrev-2500	215	3	s.d	s.d	PROPN
inlawrev-2500	215	4	.	.	PROPN
inlawrev-2500	215	5	fla	fla	PROPN
inlawrev-2500	215	6	.	.	PUNCT
inlawrev-2500	215	7	1964	1964	NUM
inlawrev-2500	215	8	)	)	PUNCT
inlawrev-2500	215	9	;	;	PUNCT
inlawrev-2500	215	10	gait	gait	PROPN
inlawrev-2500	215	11	v.	v.	PROPN
inlawrev-2500	215	12	united	united	PROPN
inlawrev-2500	215	13	states	states	PROPN
inlawrev-2500	215	14	,	,	PUNCT
inlawrev-2500	215	15	175	175	NUM
inlawrev-2500	215	16	f.	f.	PROPN
inlawrev-2500	215	17	supp	supp	PROPN
inlawrev-2500	215	18	.	.	PUNCT
inlawrev-2500	216	1	360	360	NUM
inlawrev-2500	216	2	(	(	PUNCT
inlawrev-2500	216	3	n.d	n.d	PROPN
inlawrev-2500	216	4	.	.	PROPN
inlawrev-2500	216	5	tex	tex	PROPN
inlawrev-2500	216	6	.	.	PROPN
inlawrev-2500	216	7	1959	1959	NUM
inlawrev-2500	216	8	)	)	PUNCT
inlawrev-2500	216	9	.	.	PUNCT
inlawrev-2500	217	1	'	'	PUNCT
inlawrev-2500	217	2	^'treas	^'treas	NUM
inlawrev-2500	217	3	.	.	PUNCT
inlawrev-2500	218	1	reg	reg	NOUN
inlawrev-2500	218	2	.	.	PUNCT
inlawrev-2500	219	1	§	§	PROPN
inlawrev-2500	219	2	§	§	PROPN
inlawrev-2500	219	3	301.7701	301.7701	NUM
inlawrev-2500	219	4	-	-	SYM
inlawrev-2500	219	5	1	1	NUM
inlawrev-2500	219	6	to	to	ADP
inlawrev-2500	219	7	-11	-11	NUM
inlawrev-2500	219	8	,	,	PUNCT
inlawrev-2500	219	9	26	26	NUM
inlawrev-2500	219	10	c.f.r	c.f.r	NOUN
inlawrev-2500	219	11	.	.	PUNCT
inlawrev-2500	220	1	§	§	PROPN
inlawrev-2500	220	2	§	§	PROPN
inlawrev-2500	220	3	301.7701	301.7701	NUM
inlawrev-2500	220	4	-	-	SYM
inlawrev-2500	220	5	1	1	NUM
inlawrev-2500	220	6	to	to	ADP
inlawrev-2500	220	7	-11	-11	PUNCT
inlawrev-2500	220	8	(	(	PUNCT
inlawrev-2500	220	9	1981	1981	NUM
inlawrev-2500	220	10	)	)	PUNCT
inlawrev-2500	220	11	.	.	PUNCT
inlawrev-2500	221	1	see	see	VERB
inlawrev-2500	221	2	kurzner	kurzner	NOUN
inlawrev-2500	221	3	v.	v.	ADP
inlawrev-2500	221	4	united	united	PROPN
inlawrev-2500	221	5	states	states	PROPN
inlawrev-2500	221	6	,	,	PUNCT
inlawrev-2500	221	7	413	413	NUM
inlawrev-2500	221	8	f.2d	f.2d	NOUN
inlawrev-2500	221	9	at	at	ADP
inlawrev-2500	221	10	101	101	NUM
inlawrev-2500	221	11	,	,	PUNCT
inlawrev-2500	221	12	citing	cite	VERB
inlawrev-2500	221	13	united	united	PROPN
inlawrev-2500	221	14	states	states	PROPN
inlawrev-2500	221	15	v.	v.	ADP
inlawrev-2500	221	16	kintner	kintner	NOUN
inlawrev-2500	221	17	,	,	PUNCT
inlawrev-2500	221	18	216	216	NUM
inlawrev-2500	221	19	f.2d	f.2d	ADP
inlawrev-2500	221	20	418	418	NUM
inlawrev-2500	221	21	,	,	PUNCT
inlawrev-2500	221	22	423	423	NUM
inlawrev-2500	221	23	(	(	PUNCT
inlawrev-2500	221	24	9th	9th	ADJ
inlawrev-2500	221	25	cir	cir	NOUN
inlawrev-2500	221	26	.	.	PUNCT
inlawrev-2500	221	27	1954	1954	NUM
inlawrev-2500	221	28	)	)	PUNCT
inlawrev-2500	221	29	.	.	PUNCT
inlawrev-2500	222	1	''	''	PUNCT
inlawrev-2500	222	2	see	see	VERB
inlawrev-2500	222	3	,	,	PUNCT
inlawrev-2500	222	4	e.g.	e.g.	ADV
inlawrev-2500	222	5	,	,	PUNCT
inlawrev-2500	222	6	treas	treas	PROPN
inlawrev-2500	222	7	.	.	PUNCT
inlawrev-2500	223	1	reg	reg	PROPN
inlawrev-2500	223	2	.	.	PUNCT
inlawrev-2500	224	1	ill	ill	PROPN
inlawrev-2500	224	2	,	,	PUNCT
inlawrev-2500	224	3	§	§	PROPN
inlawrev-2500	224	4	§	§	PROPN
inlawrev-2500	224	5	29.3797	29.3797	NUM
inlawrev-2500	224	6	-	-	SYM
inlawrev-2500	224	7	2,-4	2,-4	NUM
inlawrev-2500	224	8	;	;	PUNCT
inlawrev-2500	224	9	26	26	NUM
inlawrev-2500	224	10	c.f.r	c.f.r	NOUN
inlawrev-2500	224	11	.	.	PUNCT
inlawrev-2500	225	1	§	§	PROPN
inlawrev-2500	225	2	§	§	PROPN
inlawrev-2500	225	3	29.3797	29.3797	NUM
inlawrev-2500	225	4	-	-	SYM
inlawrev-2500	225	5	2,-4	2,-4	NUM
inlawrev-2500	225	6	(	(	PUNCT
inlawrev-2500	225	7	1981	1981	NUM
inlawrev-2500	225	8	)	)	PUNCT
inlawrev-2500	225	9	.	.	PUNCT
inlawrev-2500	226	1	'	'	PUNCT
inlawrev-2500	226	2	*	*	PUNCT
inlawrev-2500	226	3	see	see	VERB
inlawrev-2500	226	4	note	note	NOUN
inlawrev-2500	226	5	31	31	NUM
inlawrev-2500	226	6	supra	supra	NOUN
inlawrev-2500	226	7	.	.	PUNCT
inlawrev-2500	226	8	'	'	PUNCT
inlawrev-2500	227	1	*	*	PUNCT
inlawrev-2500	227	2	see	see	VERB
inlawrev-2500	227	3	kurzner	kurzner	NOUN
inlawrev-2500	227	4	v.	v.	ADP
inlawrev-2500	227	5	united	united	PROPN
inlawrev-2500	227	6	states	states	PROPN
inlawrev-2500	227	7	,	,	PUNCT
inlawrev-2500	227	8	413	413	NUM
inlawrev-2500	227	9	f.2d	f.2d	NOUN
inlawrev-2500	227	10	at	at	ADP
inlawrev-2500	227	11	106	106	NUM
inlawrev-2500	227	12	.	.	PUNCT
inlawrev-2500	228	1	for	for	ADP
inlawrev-2500	228	2	a	a	DET
inlawrev-2500	228	3	listing	listing	NOUN
inlawrev-2500	228	4	of	of	ADP
inlawrev-2500	228	5	the	the	DET
inlawrev-2500	228	6	state	state	NOUN
inlawrev-2500	228	7	statutes	statute	NOUN
inlawrev-2500	228	8	,	,	PUNCT
inlawrev-2500	228	9	see	see	VERB
inlawrev-2500	228	10	note	note	NOUN
inlawrev-2500	228	11	2	2	NUM
inlawrev-2500	228	12	supra	supra	NOUN
inlawrev-2500	228	13	.	.	PUNCT
inlawrev-2500	229	1	644	644	NUM
inlawrev-2500	229	2	indiana	indiana	NOUN
inlawrev-2500	229	3	la	la	PROPN
inlawrev-2500	229	4	wreview	wreview	PROPN
inlawrev-2500	230	1	[	[	X
inlawrev-2500	230	2	vol	vol	NOUN
inlawrev-2500	230	3	.	.	PUNCT
inlawrev-2500	230	4	15:639	15:639	NUM
inlawrev-2500	230	5	tions	tion	NOUN
inlawrev-2500	230	6	which	which	PRON
inlawrev-2500	230	7	stated	state	VERB
inlawrev-2500	230	8	that	that	SCONJ
inlawrev-2500	230	9	professional	professional	ADJ
inlawrev-2500	230	10	corporations	corporation	NOUN
inlawrev-2500	230	11	were	be	AUX
inlawrev-2500	230	12	not	not	PART
inlawrev-2500	230	13	corporations	corporation	NOUN
inlawrev-2500	230	14	for	for	ADP
inlawrev-2500	230	15	federal	federal	ADJ
inlawrev-2500	230	16	tax	tax	NOUN
inlawrev-2500	230	17	purposes.^^	purposes.^^	NOUN
inlawrev-2500	230	18	the	the	DET
inlawrev-2500	230	19	court	court	NOUN
inlawrev-2500	230	20	reaction	reaction	NOUN
inlawrev-2500	230	21	to	to	ADP
inlawrev-2500	230	22	the	the	DET
inlawrev-2500	230	23	amended	amend	VERB
inlawrev-2500	230	24	regulations	regulation	NOUN
inlawrev-2500	230	25	was	be	AUX
inlawrev-2500	230	26	uniformly	uniformly	ADV
inlawrev-2500	230	27	unfavorable	unfavorable	ADJ
inlawrev-2500	230	28	and	and	CCONJ
inlawrev-2500	230	29	the	the	DET
inlawrev-2500	230	30	regulations	regulation	NOUN
inlawrev-2500	230	31	were	be	AUX
inlawrev-2500	230	32	invalidated.^^	invalidated.^^	VERB
inlawrev-2500	230	33	having	having	AUX
inlawrev-2500	230	34	been	be	AUX
inlawrev-2500	230	35	ineffective	ineffective	ADJ
inlawrev-2500	230	36	at	at	ADP
inlawrev-2500	230	37	denying	deny	VERB
inlawrev-2500	230	38	corporate	corporate	ADJ
inlawrev-2500	230	39	status	status	NOUN
inlawrev-2500	230	40	on	on	ADP
inlawrev-2500	230	41	the	the	DET
inlawrev-2500	230	42	broad	broad	ADJ
inlawrev-2500	230	43	scale	scale	NOUN
inlawrev-2500	230	44	,	,	PUNCT
inlawrev-2500	230	45	the	the	DET
inlawrev-2500	230	46	service	service	NOUN
inlawrev-2500	230	47	began	begin	VERB
inlawrev-2500	230	48	attacking	attack	VERB
inlawrev-2500	230	49	the	the	DET
inlawrev-2500	230	50	professional	professional	ADJ
inlawrev-2500	230	51	corporation	corporation	NOUN
inlawrev-2500	230	52	in	in	ADP
inlawrev-2500	230	53	the	the	DET
inlawrev-2500	230	54	same	same	ADJ
inlawrev-2500	230	55	manner	manner	NOUN
inlawrev-2500	230	56	that	that	PRON
inlawrev-2500	230	57	it	it	PRON
inlawrev-2500	230	58	had	have	AUX
inlawrev-2500	230	59	attacked	attack	VERB
inlawrev-2500	230	60	other	other	ADJ
inlawrev-2500	230	61	types	type	NOUN
inlawrev-2500	230	62	of	of	ADP
inlawrev-2500	230	63	personal	personal	ADJ
inlawrev-2500	230	64	service	service	NOUN
inlawrev-2500	230	65	corporations	corporation	NOUN
inlawrev-2500	230	66	:	:	PUNCT
inlawrev-2500	230	67	by	by	ADP
inlawrev-2500	230	68	using	use	VERB
inlawrev-2500	230	69	the	the	DET
inlawrev-2500	230	70	sham	sham	ADJ
inlawrev-2500	230	71	corporation	corporation	NOUN
inlawrev-2500	230	72	and	and	CCONJ
inlawrev-2500	230	73	assignment	assignment	NOUN
inlawrev-2500	230	74	of	of	ADP
inlawrev-2500	230	75	income	income	NOUN
inlawrev-2500	230	76	arguments	argument	NOUN
inlawrev-2500	230	77	.	.	PUNCT
inlawrev-2500	231	1	a.	a.	NOUN
inlawrev-2500	231	2	sham	sham	PROPN
inlawrev-2500	231	3	corporation	corporation	PROPN
inlawrev-2500	231	4	the	the	DET
inlawrev-2500	231	5	sham	sham	ADJ
inlawrev-2500	231	6	corporation	corporation	NOUN
inlawrev-2500	231	7	argument	argument	NOUN
inlawrev-2500	231	8	has	have	AUX
inlawrev-2500	231	9	undergone	undergo	VERB
inlawrev-2500	231	10	a	a	DET
inlawrev-2500	231	11	metamorphosis	metamorphosis	NOUN
inlawrev-2500	231	12	with	with	ADP
inlawrev-2500	231	13	respect	respect	NOUN
inlawrev-2500	231	14	to	to	ADP
inlawrev-2500	231	15	the	the	DET
inlawrev-2500	231	16	personal	personal	ADJ
inlawrev-2500	231	17	service	service	NOUN
inlawrev-2500	231	18	corporation	corporation	NOUN
inlawrev-2500	231	19	,	,	PUNCT
inlawrev-2500	231	20	but	but	CCONJ
inlawrev-2500	231	21	its	its	PRON
inlawrev-2500	231	22	function	function	NOUN
inlawrev-2500	231	23	remains	remain	VERB
inlawrev-2500	231	24	the	the	DET
inlawrev-2500	231	25	same	same	ADJ
inlawrev-2500	231	26	:	:	PUNCT
inlawrev-2500	231	27	to	to	PART
inlawrev-2500	231	28	disregard	disregard	VERB
inlawrev-2500	231	29	the	the	DET
inlawrev-2500	231	30	corporate	corporate	ADJ
inlawrev-2500	231	31	entity	entity	NOUN
inlawrev-2500	231	32	and	and	CCONJ
inlawrev-2500	231	33	tax	tax	VERB
inlawrev-2500	231	34	the	the	DET
inlawrev-2500	231	35	income	income	NOUN
inlawrev-2500	231	36	to	to	ADP
inlawrev-2500	231	37	the	the	DET
inlawrev-2500	231	38	shareholder	shareholder	NOUN
inlawrev-2500	231	39	-	-	PUNCT
inlawrev-2500	231	40	employee(s).^^	employee(s).^^	NOUN
inlawrev-2500	231	41	two	two	NUM
inlawrev-2500	231	42	early	early	ADJ
inlawrev-2500	231	43	cases	case	NOUN
inlawrev-2500	231	44	.	.	PUNCT
inlawrev-2500	232	1	fox	fox	PROPN
inlawrev-2500	232	2	v.	v.	CCONJ
inlawrev-2500	232	3	commissioner^^	commissioner^^	NUM
inlawrev-2500	232	4	and	and	CCONJ
inlawrev-2500	232	5	laughton	laughton	PROPN
inlawrev-2500	232	6	v.	v.	PROPN
inlawrev-2500	232	7	commissioner,'^^	commissioner,'^^	PROPN
inlawrev-2500	232	8	represent	represent	VERB
inlawrev-2500	232	9	the	the	DET
inlawrev-2500	232	10	genesis	genesis	NOUN
inlawrev-2500	232	11	of	of	ADP
inlawrev-2500	232	12	the	the	DET
inlawrev-2500	232	13	sham	sham	ADJ
inlawrev-2500	232	14	corporation	corporation	NOUN
inlawrev-2500	232	15	argument	argument	NOUN
inlawrev-2500	232	16	.	.	PUNCT
inlawrev-2500	233	1	the	the	DET
inlawrev-2500	233	2	issue	issue	NOUN
inlawrev-2500	233	3	raised	raise	VERB
inlawrev-2500	233	4	was	be	AUX
inlawrev-2500	233	5	whether	whether	SCONJ
inlawrev-2500	233	6	the	the	DET
inlawrev-2500	233	7	personal	personal	ADJ
inlawrev-2500	233	8	service	service	NOUN
inlawrev-2500	233	9	corporation	corporation	NOUN
inlawrev-2500	233	10	should	should	AUX
inlawrev-2500	233	11	be	be	AUX
inlawrev-2500	233	12	disregarded	disregard	VERB
inlawrev-2500	233	13	as	as	ADP
inlawrev-2500	233	14	"	"	PUNCT
inlawrev-2500	233	15	a	a	DET
inlawrev-2500	233	16	mere	mere	ADJ
inlawrev-2500	233	17	dummy""^	dummy""^	NOUN
inlawrev-2500	233	18	or	or	CCONJ
inlawrev-2500	233	19	as	as	ADP
inlawrev-2500	233	20	an	an	DET
inlawrev-2500	233	21	"	"	PUNCT
inlawrev-2500	233	22	alter	alter	NOUN
inlawrev-2500	233	23	ego"^^	ego"^^	NOUN
inlawrev-2500	233	24	of	of	ADP
inlawrev-2500	233	25	the	the	DET
inlawrev-2500	233	26	shareholder	shareholder	NOUN
inlawrev-2500	233	27	-	-	PUNCT
inlawrev-2500	233	28	employee	employee	NOUN
inlawrev-2500	233	29	for	for	ADP
inlawrev-2500	233	30	federal	federal	ADJ
inlawrev-2500	233	31	tax	tax	NOUN
inlawrev-2500	233	32	purposes.*^	purposes.*^	PROPN
inlawrev-2500	233	33	in	in	ADP
inlawrev-2500	233	34	fox	fox	NOUN
inlawrev-2500	233	35	,	,	PUNCT
inlawrev-2500	233	36	fon'"treas	fon'"treas	PROPN
inlawrev-2500	233	37	.	.	PUNCT
inlawrev-2500	234	1	reg	reg	NOUN
inlawrev-2500	234	2	.	.	PUNCT
inlawrev-2500	235	1	§	§	PROPN
inlawrev-2500	235	2	301.7701	301.7701	NUM
inlawrev-2500	235	3	-	-	PUNCT
inlawrev-2500	235	4	l(c	l(c	NOUN
inlawrev-2500	235	5	)	)	PUNCT
inlawrev-2500	235	6	(	(	PUNCT
inlawrev-2500	235	7	1965	1965	NUM
inlawrev-2500	235	8	)	)	PUNCT
inlawrev-2500	235	9	.	.	PUNCT
inlawrev-2500	236	1	the	the	DET
inlawrev-2500	236	2	amended	amend	VERB
inlawrev-2500	236	3	regulation	regulation	NOUN
inlawrev-2500	236	4	added	add	VERB
inlawrev-2500	236	5	the	the	DET
inlawrev-2500	236	6	following	follow	VERB
inlawrev-2500	236	7	language	language	NOUN
inlawrev-2500	236	8	:	:	PUNCT
inlawrev-2500	236	9	nevertheless	nevertheless	ADV
inlawrev-2500	236	10	,	,	PUNCT
inlawrev-2500	236	11	the	the	DET
inlawrev-2500	236	12	labels	label	NOUN
inlawrev-2500	236	13	applied	apply	VERB
inlawrev-2500	236	14	by	by	ADP
inlawrev-2500	236	15	local	local	ADJ
inlawrev-2500	236	16	law	law	NOUN
inlawrev-2500	236	17	to	to	ADP
inlawrev-2500	236	18	organizations	organization	NOUN
inlawrev-2500	236	19	,	,	PUNCT
inlawrev-2500	236	20	which	which	PRON
inlawrev-2500	236	21	may	may	AUX
inlawrev-2500	236	22	now	now	ADV
inlawrev-2500	236	23	or	or	CCONJ
inlawrev-2500	236	24	hereafter	hereafter	ADV
inlawrev-2500	236	25	be	be	AUX
inlawrev-2500	236	26	authorized	authorize	VERB
inlawrev-2500	236	27	by	by	ADP
inlawrev-2500	236	28	local	local	ADJ
inlawrev-2500	236	29	law	law	NOUN
inlawrev-2500	236	30	,	,	PUNCT
inlawrev-2500	236	31	are	be	AUX
inlawrev-2500	236	32	in	in	ADP
inlawrev-2500	236	33	and	and	CCONJ
inlawrev-2500	236	34	of	of	ADP
inlawrev-2500	236	35	themselves	themselves	PRON
inlawrev-2500	236	36	of	of	ADP
inlawrev-2500	236	37	no	no	DET
inlawrev-2500	236	38	importance	importance	NOUN
inlawrev-2500	236	39	in	in	ADP
inlawrev-2500	236	40	the	the	DET
inlawrev-2500	236	41	classifications	classification	NOUN
inlawrev-2500	236	42	of	of	ADP
inlawrev-2500	236	43	such	such	ADJ
inlawrev-2500	236	44	organizations	organization	NOUN
inlawrev-2500	236	45	for	for	ADP
inlawrev-2500	236	46	the	the	DET
inlawrev-2500	236	47	purposes	purpose	NOUN
inlawrev-2500	236	48	of	of	ADP
inlawrev-2500	236	49	taxation	taxation	NOUN
inlawrev-2500	236	50	under	under	ADP
inlawrev-2500	236	51	the	the	DET
inlawrev-2500	236	52	internal	internal	ADJ
inlawrev-2500	236	53	revenue	revenue	NOUN
inlawrev-2500	236	54	code	code	NOUN
inlawrev-2500	236	55	.	.	PUNCT
inlawrev-2500	237	1	thus	thus	ADV
inlawrev-2500	237	2	,	,	PUNCT
inlawrev-2500	237	3	a	a	DET
inlawrev-2500	237	4	professional	professional	ADJ
inlawrev-2500	237	5	service	service	NOUN
inlawrev-2500	237	6	organization	organization	NOUN
inlawrev-2500	237	7	,	,	PUNCT
inlawrev-2500	237	8	formed	form	VERB
inlawrev-2500	237	9	under	under	ADP
inlawrev-2500	237	10	the	the	DET
inlawrev-2500	237	11	law	law	NOUN
inlawrev-2500	237	12	of	of	ADP
inlawrev-2500	237	13	a	a	DET
inlawrev-2500	237	14	state	state	NOUN
inlawrev-2500	237	15	authorizing	authorize	VERB
inlawrev-2500	237	16	the	the	DET
inlawrev-2500	237	17	formation	formation	NOUN
inlawrev-2500	237	18	by	by	ADP
inlawrev-2500	237	19	one	one	NUM
inlawrev-2500	237	20	or	or	CCONJ
inlawrev-2500	237	21	more	more	ADJ
inlawrev-2500	237	22	persons	person	NOUN
inlawrev-2500	237	23	of	of	ADP
inlawrev-2500	237	24	a	a	DET
inlawrev-2500	237	25	so	so	ADV
inlawrev-2500	237	26	-	-	PUNCT
inlawrev-2500	237	27	called	call	VERB
inlawrev-2500	237	28	professional	professional	ADJ
inlawrev-2500	237	29	service	service	NOUN
inlawrev-2500	237	30	corporation	corporation	NOUN
inlawrev-2500	237	31	,	,	PUNCT
inlawrev-2500	237	32	would	would	AUX
inlawrev-2500	237	33	not	not	PART
inlawrev-2500	237	34	be	be	AUX
inlawrev-2500	237	35	classified	classify	VERB
inlawrev-2500	237	36	for	for	ADP
inlawrev-2500	237	37	purposes	purpose	NOUN
inlawrev-2500	237	38	of	of	ADP
inlawrev-2500	237	39	taxation	taxation	NOUN
inlawrev-2500	237	40	as	as	ADP
inlawrev-2500	237	41	a	a	DET
inlawrev-2500	237	42	"	"	PUNCT
inlawrev-2500	237	43	corporation	corporation	NOUN
inlawrev-2500	237	44	"	"	PUNCT
inlawrev-2500	237	45	merely	merely	ADV
inlawrev-2500	237	46	because	because	SCONJ
inlawrev-2500	237	47	the	the	DET
inlawrev-2500	237	48	organization	organization	NOUN
inlawrev-2500	237	49	was	be	AUX
inlawrev-2500	237	50	so	so	ADV
inlawrev-2500	237	51	labeled	label	VERB
inlawrev-2500	237	52	under	under	ADP
inlawrev-2500	237	53	local	local	ADJ
inlawrev-2500	237	54	law	law	NOUN
inlawrev-2500	237	55	.	.	PUNCT
inlawrev-2500	238	1	the	the	DET
inlawrev-2500	238	2	classification	classification	NOUN
inlawrev-2500	238	3	in	in	ADP
inlawrev-2500	238	4	which	which	PRON
inlawrev-2500	238	5	a	a	DET
inlawrev-2500	238	6	professional	professional	ADJ
inlawrev-2500	238	7	service	service	NOUN
inlawrev-2500	238	8	organization	organization	NOUN
inlawrev-2500	238	9	belongs	belong	VERB
inlawrev-2500	238	10	is	be	AUX
inlawrev-2500	238	11	determined	determine	VERB
inlawrev-2500	238	12	under	under	ADP
inlawrev-2500	238	13	the	the	DET
inlawrev-2500	238	14	tests	test	NOUN
inlawrev-2500	238	15	and	and	CCONJ
inlawrev-2500	238	16	standards	standard	NOUN
inlawrev-2500	238	17	set	set	VERB
inlawrev-2500	238	18	forth	forth	ADV
inlawrev-2500	238	19	in	in	ADP
inlawrev-2500	238	20	§	§	PROPN
inlawrev-2500	238	21	§	§	PROPN
inlawrev-2500	238	22	301.7701	301.7701	NUM
inlawrev-2500	238	23	-	-	SYM
inlawrev-2500	238	24	2	2	NUM
inlawrev-2500	238	25	,	,	PUNCT
inlawrev-2500	238	26	301.7701	301.7701	NUM
inlawrev-2500	238	27	-	-	SYM
inlawrev-2500	238	28	3	3	NUM
inlawrev-2500	238	29	and	and	CCONJ
inlawrev-2500	238	30	301.7701	301.7701	NUM
inlawrev-2500	238	31	-	-	SYM
inlawrev-2500	238	32	4	4	NUM
inlawrev-2500	238	33	.	.	PUNCT
inlawrev-2500	239	1	i	i	PRON
inlawrev-2500	239	2	d.	d.	PROPN
inlawrev-2500	239	3	''	''	PUNCT
inlawrev-2500	239	4	see	see	VERB
inlawrev-2500	239	5	,	,	PUNCT
inlawrev-2500	239	6	e.g.	e.g.	ADV
inlawrev-2500	239	7	,	,	PUNCT
inlawrev-2500	239	8	kurzner	kurzner	NOUN
inlawrev-2500	239	9	v.	v.	PROPN
inlawrev-2500	239	10	united	united	PROPN
inlawrev-2500	239	11	states	states	PROPN
inlawrev-2500	239	12	,	,	PUNCT
inlawrev-2500	239	13	413	413	NUM
inlawrev-2500	239	14	f.2d	f.2d	NUM
inlawrev-2500	239	15	97	97	NUM
inlawrev-2500	239	16	(	(	PUNCT
inlawrev-2500	239	17	5th	5th	ADJ
inlawrev-2500	239	18	cir	cir	NOUN
inlawrev-2500	239	19	.	.	PROPN
inlawrev-2500	239	20	1969	1969	NUM
inlawrev-2500	239	21	)	)	PUNCT
inlawrev-2500	239	22	,	,	PUNCT
inlawrev-2500	239	23	affg	affg	PROPN
inlawrev-2500	239	24	286	286	NUM
inlawrev-2500	239	25	f.	f.	PROPN
inlawrev-2500	239	26	supp	supp	PROPN
inlawrev-2500	239	27	.	.	PUNCT
inlawrev-2500	240	1	839	839	NUM
inlawrev-2500	240	2	(	(	PUNCT
inlawrev-2500	240	3	s.d	s.d	PROPN
inlawrev-2500	240	4	.	.	PROPN
inlawrev-2500	240	5	fla	fla	PROPN
inlawrev-2500	240	6	.	.	PUNCT
inlawrev-2500	240	7	1968	1968	NUM
inlawrev-2500	240	8	)	)	PUNCT
inlawrev-2500	240	9	;	;	PUNCT
inlawrev-2500	240	10	o'neill	o'neill	PROPN
inlawrev-2500	240	11	v.	v.	ADP
inlawrev-2500	240	12	united	united	PROPN
inlawrev-2500	240	13	states	states	PROPN
inlawrev-2500	240	14	,	,	PUNCT
inlawrev-2500	240	15	410	410	NUM
inlawrev-2500	240	16	f.2d	f.2d	NOUN
inlawrev-2500	240	17	888	888	NUM
inlawrev-2500	240	18	(	(	PUNCT
inlawrev-2500	240	19	6th	6th	ADJ
inlawrev-2500	240	20	cir	cir	NOUN
inlawrev-2500	240	21	.	.	PROPN
inlawrev-2500	240	22	1969	1969	NUM
inlawrev-2500	240	23	)	)	PUNCT
inlawrev-2500	240	24	,	,	PUNCT
inlawrev-2500	240	25	affg	affg	PROPN
inlawrev-2500	240	26	281	281	NUM
inlawrev-2500	240	27	f.	f.	PROPN
inlawrev-2500	240	28	supp	supp	PROPN
inlawrev-2500	240	29	.	.	PUNCT
inlawrev-2500	241	1	359	359	NUM
inlawrev-2500	241	2	(	(	PUNCT
inlawrev-2500	241	3	n.d	n.d	PROPN
inlawrev-2500	241	4	.	.	PROPN
inlawrev-2500	241	5	ohio	ohio	PROPN
inlawrev-2500	241	6	1968	1968	NUM
inlawrev-2500	241	7	)	)	PUNCT
inlawrev-2500	241	8	;	;	PUNCT
inlawrev-2500	241	9	united	united	PROPN
inlawrev-2500	241	10	states	states	PROPN
inlawrev-2500	241	11	v.	v.	ADP
inlawrev-2500	241	12	empey	empey	PROPN
inlawrev-2500	241	13	,	,	PUNCT
inlawrev-2500	241	14	406	406	NUM
inlawrev-2500	241	15	f.2d	f.2d	SYM
inlawrev-2500	241	16	157	157	NUM
inlawrev-2500	241	17	(	(	PUNCT
inlawrev-2500	241	18	10th	10th	ADJ
inlawrev-2500	241	19	cir	cir	NOUN
inlawrev-2500	241	20	.	.	PROPN
inlawrev-2500	241	21	1969	1969	NUM
inlawrev-2500	241	22	)	)	PUNCT
inlawrev-2500	241	23	,	,	PUNCT
inlawrev-2500	241	24	affg	affg	PROPN
inlawrev-2500	241	25	272	272	NUM
inlawrev-2500	241	26	f.	f.	PROPN
inlawrev-2500	241	27	supp	supp	PROPN
inlawrev-2500	241	28	.	.	PUNCT
inlawrev-2500	242	1	851	851	NUM
inlawrev-2500	242	2	(	(	PUNCT
inlawrev-2500	242	3	d.	d.	PROPN
inlawrev-2500	242	4	colo	colo	PROPN
inlawrev-2500	242	5	.	.	PROPN
inlawrev-2500	243	1	1967	1967	NUM
inlawrev-2500	243	2	)	)	PUNCT
inlawrev-2500	244	1	;	;	PUNCT
inlawrev-2500	244	2	smith	smith	PROPN
inlawrev-2500	244	3	v.	v.	PROPN
inlawrev-2500	244	4	united	united	PROPN
inlawrev-2500	244	5	states	states	PROPN
inlawrev-2500	244	6	,	,	PUNCT
inlawrev-2500	244	7	301	301	NUM
inlawrev-2500	244	8	f.	f.	PROPN
inlawrev-2500	244	9	supp	supp	PROPN
inlawrev-2500	244	10	.	.	PUNCT
inlawrev-2500	245	1	1016	1016	NUM
inlawrev-2500	245	2	(	(	PUNCT
inlawrev-2500	245	3	s.d	s.d	PROPN
inlawrev-2500	245	4	.	.	PROPN
inlawrev-2500	245	5	fla	fla	PROPN
inlawrev-2500	245	6	.	.	PROPN
inlawrev-2500	245	7	1969	1969	NUM
inlawrev-2500	245	8	)	)	PUNCT
inlawrev-2500	245	9	;	;	PUNCT
inlawrev-2500	245	10	cochran	cochran	PROPN
inlawrev-2500	245	11	v.	v.	PROPN
inlawrev-2500	245	12	united	united	PROPN
inlawrev-2500	245	13	states	states	PROPN
inlawrev-2500	245	14	,	,	PUNCT
inlawrev-2500	245	15	299	299	NUM
inlawrev-2500	245	16	f.	f.	PROPN
inlawrev-2500	245	17	supp	supp	PROPN
inlawrev-2500	245	18	.	.	PUNCT
inlawrev-2500	246	1	1113	1113	NUM
inlawrev-2500	246	2	(	(	PUNCT
inlawrev-2500	246	3	d.	d.	PROPN
inlawrev-2500	246	4	ariz	ariz	PROPN
inlawrev-2500	246	5	.	.	PUNCT
inlawrev-2500	246	6	1969	1969	NUM
inlawrev-2500	246	7	)	)	PUNCT
inlawrev-2500	246	8	;	;	PUNCT
inlawrev-2500	246	9	wallace	wallace	PROPN
inlawrev-2500	246	10	v.	v.	ADP
inlawrev-2500	246	11	united	united	PROPN
inlawrev-2500	246	12	states	states	PROPN
inlawrev-2500	246	13	,	,	PUNCT
inlawrev-2500	246	14	294	294	NUM
inlawrev-2500	246	15	f.	f.	PROPN
inlawrev-2500	246	16	supp	supp	PROPN
inlawrev-2500	246	17	.	.	PUNCT
inlawrev-2500	247	1	1225	1225	NUM
inlawrev-2500	247	2	(	(	PUNCT
inlawrev-2500	247	3	e.d	e.d	PROPN
inlawrev-2500	247	4	.	.	PROPN
inlawrev-2500	247	5	ark	ark	PROPN
inlawrev-2500	247	6	.	.	PROPN
inlawrev-2500	247	7	1968	1968	NUM
inlawrev-2500	247	8	)	)	PUNCT
inlawrev-2500	247	9	;	;	PUNCT
inlawrev-2500	247	10	holder	holder	NOUN
inlawrev-2500	247	11	v.	v.	PROPN
inlawrev-2500	247	12	united	united	PROPN
inlawrev-2500	247	13	states	states	PROPN
inlawrev-2500	247	14	,	,	PUNCT
inlawrev-2500	247	15	289	289	NUM
inlawrev-2500	247	16	f.	f.	PROPN
inlawrev-2500	247	17	supp	supp	PROPN
inlawrev-2500	247	18	.	.	PUNCT
inlawrev-2500	248	1	160	160	NUM
inlawrev-2500	248	2	(	(	PUNCT
inlawrev-2500	248	3	n.d	n.d	PROPN
inlawrev-2500	248	4	.	.	PROPN
inlawrev-2500	248	5	ga	ga	PROPN
inlawrev-2500	248	6	.	.	PROPN
inlawrev-2500	248	7	1968	1968	NUM
inlawrev-2500	248	8	)	)	PUNCT
inlawrev-2500	248	9	.	.	PUNCT
inlawrev-2500	248	10	'	'	PUNCT
inlawrev-2500	248	11	^compare	^compare	PUNCT
inlawrev-2500	249	1	laughton	laughton	PROPN
inlawrev-2500	249	2	v.	v.	PROPN
inlawrev-2500	249	3	commissioner	commissioner	PROPN
inlawrev-2500	249	4	,	,	PUNCT
inlawrev-2500	249	5	40	40	NUM
inlawrev-2500	249	6	b.t.a	b.t.a	NOUN
inlawrev-2500	249	7	.	.	PUNCT
inlawrev-2500	250	1	101	101	NUM
inlawrev-2500	250	2	(	(	PUNCT
inlawrev-2500	250	3	1939	1939	NUM
inlawrev-2500	250	4	)	)	PUNCT
inlawrev-2500	250	5	(	(	PUNCT
inlawrev-2500	250	6	alter	alter	PROPN
inlawrev-2500	250	7	ego	ego	NOUN
inlawrev-2500	250	8	or	or	CCONJ
inlawrev-2500	250	9	agent	agent	NOUN
inlawrev-2500	250	10	)	)	PUNCT
inlawrev-2500	250	11	and	and	CCONJ
inlawrev-2500	250	12	fox	fox	PROPN
inlawrev-2500	250	13	v.	v.	PROPN
inlawrev-2500	250	14	commissioner	commissioner	PROPN
inlawrev-2500	250	15	,	,	PUNCT
inlawrev-2500	250	16	37	37	NUM
inlawrev-2500	250	17	b.t.a	b.t.a	NOUN
inlawrev-2500	250	18	.	.	PROPN
inlawrev-2500	250	19	271	271	NUM
inlawrev-2500	250	20	(	(	PUNCT
inlawrev-2500	250	21	1938	1938	NUM
inlawrev-2500	250	22	)	)	PUNCT
inlawrev-2500	250	23	(	(	PUNCT
inlawrev-2500	250	24	mere	mere	ADJ
inlawrev-2500	250	25	dummy	dummy	NOUN
inlawrev-2500	250	26	)	)	PUNCT
inlawrev-2500	250	27	with	with	ADP
inlawrev-2500	250	28	noonan	noonan	PROPN
inlawrev-2500	250	29	v.	v.	PROPN
inlawrev-2500	250	30	commissioner	commissioner	PROPN
inlawrev-2500	250	31	,	,	PUNCT
inlawrev-2500	250	32	52	52	NUM
inlawrev-2500	250	33	t.c	t.c	PROPN
inlawrev-2500	250	34	.	.	PROPN
inlawrev-2500	250	35	907	907	NUM
inlawrev-2500	250	36	(	(	PUNCT
inlawrev-2500	250	37	1969	1969	NUM
inlawrev-2500	250	38	)	)	PUNCT
inlawrev-2500	250	39	(	(	PUNCT
inlawrev-2500	250	40	substantial	substantial	ADJ
inlawrev-2500	250	41	business	business	NOUN
inlawrev-2500	250	42	purpose	purpose	NOUN
inlawrev-2500	250	43	)	)	PUNCT
inlawrev-2500	250	44	.	.	PUNCT
inlawrev-2500	251	1	''	''	PUNCT
inlawrev-2500	251	2	37	37	NUM
inlawrev-2500	251	3	b.t.a	b.t.a	NOUN
inlawrev-2500	251	4	.	.	PROPN
inlawrev-2500	252	1	271	271	NUM
inlawrev-2500	252	2	(	(	PUNCT
inlawrev-2500	252	3	1938	1938	NUM
inlawrev-2500	252	4	)	)	PUNCT
inlawrev-2500	252	5	.	.	PUNCT
inlawrev-2500	253	1	*	*	PUNCT
inlawrev-2500	253	2	'	'	PUNCT
inlawrev-2500	253	3	a0	a0	PROPN
inlawrev-2500	253	4	b.t.a	b.t.a	NOUN
inlawrev-2500	253	5	.	.	PROPN
inlawrev-2500	254	1	101	101	NUM
inlawrev-2500	254	2	(	(	PUNCT
inlawrev-2500	254	3	1939	1939	NUM
inlawrev-2500	254	4	)	)	PUNCT
inlawrev-2500	254	5	.	.	PUNCT
inlawrev-2500	255	1	'	'	PUNCT
inlawrev-2500	255	2	^37	^37	SYM
inlawrev-2500	255	3	b.t.a	b.t.a	NOUN
inlawrev-2500	255	4	.	.	PUNCT
inlawrev-2500	256	1	at	at	ADP
inlawrev-2500	256	2	276	276	NUM
inlawrev-2500	256	3	.	.	PUNCT
inlawrev-2500	257	1	*	*	PUNCT
inlawrev-2500	257	2	m0	m0	PROPN
inlawrev-2500	257	3	b.t.a	b.t.a	NOUN
inlawrev-2500	257	4	.	.	PUNCT
inlawrev-2500	258	1	at	at	ADP
inlawrev-2500	258	2	105	105	NUM
inlawrev-2500	258	3	.	.	PUNCT
inlawrev-2500	258	4	''	''	PUNCT
inlawrev-2500	259	1	i	i	PRON
inlawrev-2500	259	2	d.	d.	PROPN
inlawrev-2500	259	3	'	'	PUNCT
inlawrev-2500	259	4	,	,	PUNCT
inlawrev-2500	259	5	31	31	NUM
inlawrev-2500	259	6	b.t.a	b.t.a	NOUN
inlawrev-2500	259	7	.	.	PUNCT
inlawrev-2500	260	1	at	at	ADP
inlawrev-2500	260	2	276	276	NUM
inlawrev-2500	260	3	.	.	PUNCT
inlawrev-2500	260	4	1982	1982	NUM
inlawrev-2500	260	5	]	]	PUNCT
inlawrev-2500	260	6	personal	personal	ADJ
inlawrev-2500	260	7	service	service	NOUN
inlawrev-2500	260	8	corporation	corporation	NOUN
inlawrev-2500	260	9	645	645	NUM
inlawrev-2500	260	10	taine	taine	NOUN
inlawrev-2500	260	11	fox	fox	NOUN
inlawrev-2500	260	12	,	,	PUNCT
inlawrev-2500	260	13	a	a	DET
inlawrev-2500	260	14	noted	note	VERB
inlawrev-2500	260	15	cartoonist	cartoonist	NOUN
inlawrev-2500	260	16	,	,	PUNCT
inlawrev-2500	260	17	formed	form	VERB
inlawrev-2500	260	18	a	a	DET
inlawrev-2500	260	19	corporation	corporation	NOUN
inlawrev-2500	260	20	of	of	ADP
inlawrev-2500	260	21	which	which	PRON
inlawrev-2500	260	22	he	he	PRON
inlawrev-2500	260	23	became	become	VERB
inlawrev-2500	260	24	president	president	NOUN
inlawrev-2500	260	25	and	and	CCONJ
inlawrev-2500	260	26	majority	majority	NOUN
inlawrev-2500	260	27	shareholder	shareholder	NOUN
inlawrev-2500	260	28	,	,	PUNCT
inlawrev-2500	260	29	signed	sign	VERB
inlawrev-2500	260	30	an	an	DET
inlawrev-2500	260	31	employment	employment	NOUN
inlawrev-2500	260	32	contract	contract	NOUN
inlawrev-2500	260	33	with	with	ADP
inlawrev-2500	260	34	the	the	DET
inlawrev-2500	260	35	corporation	corporation	NOUN
inlawrev-2500	260	36	for	for	ADP
inlawrev-2500	260	37	his	his	PRON
inlawrev-2500	260	38	exclusive	exclusive	ADJ
inlawrev-2500	260	39	services	service	NOUN
inlawrev-2500	260	40	at	at	ADP
inlawrev-2500	260	41	a	a	DET
inlawrev-2500	260	42	designated	designate	VERB
inlawrev-2500	260	43	salary	salary	NOUN
inlawrev-2500	260	44	,	,	PUNCT
inlawrev-2500	260	45	and	and	CCONJ
inlawrev-2500	260	46	transferred	transfer	VERB
inlawrev-2500	260	47	certain	certain	ADJ
inlawrev-2500	260	48	contracts	contract	NOUN
inlawrev-2500	260	49	for	for	ADP
inlawrev-2500	260	50	his	his	PRON
inlawrev-2500	260	51	cartoons	cartoon	NOUN
inlawrev-2500	260	52	and	and	CCONJ
inlawrev-2500	260	53	the	the	DET
inlawrev-2500	260	54	copyrights	copyright	NOUN
inlawrev-2500	260	55	of	of	ADP
inlawrev-2500	260	56	his	his	PRON
inlawrev-2500	260	57	cartoons	cartoon	NOUN
inlawrev-2500	260	58	to	to	ADP
inlawrev-2500	260	59	the	the	DET
inlawrev-2500	260	60	corporation	corporation	NOUN
inlawrev-2500	260	61	.	.	PUNCT
inlawrev-2500	261	1	the	the	DET
inlawrev-2500	261	2	corporation,^^	corporation,^^	NOUN
inlawrev-2500	261	3	in	in	ADP
inlawrev-2500	261	4	turn	turn	NOUN
inlawrev-2500	261	5	,	,	PUNCT
inlawrev-2500	261	6	contracted	contract	VERB
inlawrev-2500	261	7	with	with	ADP
inlawrev-2500	261	8	others	other	NOUN
inlawrev-2500	261	9	to	to	PART
inlawrev-2500	261	10	distribute	distribute	VERB
inlawrev-2500	261	11	the	the	DET
inlawrev-2500	261	12	cartoons	cartoon	NOUN
inlawrev-2500	261	13	in	in	ADP
inlawrev-2500	261	14	exchange	exchange	NOUN
inlawrev-2500	261	15	for	for	ADP
inlawrev-2500	261	16	a	a	DET
inlawrev-2500	261	17	percentage	percentage	NOUN
inlawrev-2500	261	18	fee	fee	NOUN
inlawrev-2500	261	19	.	.	PUNCT
inlawrev-2500	262	1	in	in	ADP
inlawrev-2500	262	2	laughton	laughton	PROPN
inlawrev-2500	262	3	,	,	PUNCT
inlawrev-2500	262	4	a	a	DET
inlawrev-2500	262	5	famous	famous	ADJ
inlawrev-2500	262	6	english	english	ADJ
inlawrev-2500	262	7	actor	actor	NOUN
inlawrev-2500	262	8	,	,	PUNCT
inlawrev-2500	262	9	charles	charles	PROPN
inlawrev-2500	262	10	laughton	laughton	PROPN
inlawrev-2500	262	11	,	,	PUNCT
inlawrev-2500	262	12	contracted	contract	VERB
inlawrev-2500	262	13	to	to	PART
inlawrev-2500	262	14	work	work	VERB
inlawrev-2500	262	15	five	five	NUM
inlawrev-2500	262	16	^ears	^ear	NOUN
inlawrev-2500	262	17	exclusively	exclusively	ADV
inlawrev-2500	262	18	for	for	ADP
inlawrev-2500	262	19	a	a	DET
inlawrev-2500	262	20	corporation	corporation	NOUN
inlawrev-2500	262	21	that	that	PRON
inlawrev-2500	262	22	he	he	PRON
inlawrev-2500	262	23	beneficially	beneficially	ADV
inlawrev-2500	262	24	owned	own	VERB
inlawrev-2500	262	25	.	.	PUNCT
inlawrev-2500	263	1	the	the	DET
inlawrev-2500	263	2	actor	actor	NOUN
inlawrev-2500	263	3	was	be	AUX
inlawrev-2500	263	4	paid	pay	VERB
inlawrev-2500	263	5	a	a	DET
inlawrev-2500	263	6	fixed	fix	VERB
inlawrev-2500	263	7	salary	salary	NOUN
inlawrev-2500	263	8	.	.	PUNCT
inlawrev-2500	264	1	the	the	DET
inlawrev-2500	264	2	corporation	corporation	NOUN
inlawrev-2500	264	3	contracted	contract	VERB
inlawrev-2500	264	4	with	with	ADP
inlawrev-2500	264	5	moving	move	VERB
inlawrev-2500	264	6	picture	picture	NOUN
inlawrev-2500	264	7	producers	producer	NOUN
inlawrev-2500	264	8	and	and	CCONJ
inlawrev-2500	264	9	studios	studio	NOUN
inlawrev-2500	264	10	for	for	ADP
inlawrev-2500	264	11	laughton	laughton	PROPN
inlawrev-2500	264	12	's	's	PART
inlawrev-2500	264	13	talents	talent	NOUN
inlawrev-2500	264	14	and	and	CCONJ
inlawrev-2500	264	15	received	receive	VERB
inlawrev-2500	264	16	the	the	DET
inlawrev-2500	264	17	fruits	fruit	NOUN
inlawrev-2500	264	18	of	of	ADP
inlawrev-2500	264	19	his	his	PRON
inlawrev-2500	264	20	labors	labor	NOUN
inlawrev-2500	264	21	.	.	PUNCT
inlawrev-2500	265	1	in	in	ADP
inlawrev-2500	265	2	both	both	DET
inlawrev-2500	265	3	cases	case	NOUN
inlawrev-2500	265	4	,	,	PUNCT
inlawrev-2500	265	5	the	the	DET
inlawrev-2500	265	6	board	board	NOUN
inlawrev-2500	265	7	of	of	ADP
inlawrev-2500	265	8	tax	tax	NOUN
inlawrev-2500	265	9	appeals	appeal	NOUN
inlawrev-2500	265	10	relied	rely	VERB
inlawrev-2500	265	11	on	on	ADP
inlawrev-2500	265	12	new	new	ADJ
inlawrev-2500	265	13	colonial	colonial	PROPN
inlawrev-2500	265	14	ice	ice	PROPN
inlawrev-2500	265	15	co.	co.	PROPN
inlawrev-2500	265	16	,	,	PUNCT
inlawrev-2500	265	17	inc	inc	PROPN
inlawrev-2500	265	18	.	.	PROPN
inlawrev-2500	266	1	v.	v.	PROPN
inlawrev-2500	266	2	helvering.^	helvering.^	PRON
inlawrev-2500	266	3	45	45	NUM
inlawrev-2500	266	4	as	as	ADP
inlawrev-2500	266	5	a	a	DET
inlawrev-2500	266	6	general	general	ADJ
inlawrev-2500	266	7	rule	rule	NOUN
inlawrev-2500	266	8	a	a	DET
inlawrev-2500	266	9	corporation	corporation	NOUN
inlawrev-2500	266	10	and	and	CCONJ
inlawrev-2500	266	11	its	its	PRON
inlawrev-2500	266	12	stockholders	stockholder	NOUN
inlawrev-2500	266	13	are	be	AUX
inlawrev-2500	266	14	deemed	deem	VERB
inlawrev-2500	266	15	separate	separate	ADJ
inlawrev-2500	266	16	entities	entity	NOUN
inlawrev-2500	266	17	and	and	CCONJ
inlawrev-2500	266	18	this	this	PRON
inlawrev-2500	266	19	is	be	AUX
inlawrev-2500	266	20	true	true	ADJ
inlawrev-2500	266	21	in	in	ADP
inlawrev-2500	266	22	respect	respect	NOUN
inlawrev-2500	266	23	of	of	ADP
inlawrev-2500	266	24	tax	tax	NOUN
inlawrev-2500	266	25	problems	problem	NOUN
inlawrev-2500	266	26	.	.	PUNCT
inlawrev-2500	267	1	of	of	ADP
inlawrev-2500	267	2	course	course	NOUN
inlawrev-2500	267	3	,	,	PUNCT
inlawrev-2500	267	4	the	the	DET
inlawrev-2500	267	5	rule	rule	NOUN
inlawrev-2500	267	6	is	be	AUX
inlawrev-2500	267	7	subject	subject	ADJ
inlawrev-2500	267	8	to	to	ADP
inlawrev-2500	267	9	the	the	DET
inlawrev-2500	267	10	qualification	qualification	NOUN
inlawrev-2500	267	11	that	that	SCONJ
inlawrev-2500	267	12	the	the	DET
inlawrev-2500	267	13	separate	separate	ADJ
inlawrev-2500	267	14	identity	identity	NOUN
inlawrev-2500	267	15	may	may	AUX
inlawrev-2500	267	16	be	be	AUX
inlawrev-2500	267	17	disregarded	disregard	VERB
inlawrev-2500	267	18	in	in	ADP
inlawrev-2500	267	19	exceptional	exceptional	ADJ
inlawrev-2500	267	20	situations	situation	NOUN
inlawrev-2500	267	21	where	where	SCONJ
inlawrev-2500	267	22	it	it	PRON
inlawrev-2500	267	23	otherwise	otherwise	ADV
inlawrev-2500	267	24	would	would	AUX
inlawrev-2500	267	25	present	present	VERB
inlawrev-2500	267	26	an	an	DET
inlawrev-2500	267	27	obstacle	obstacle	NOUN
inlawrev-2500	267	28	to	to	ADP
inlawrev-2500	267	29	the	the	DET
inlawrev-2500	267	30	due	due	ADJ
inlawrev-2500	267	31	protection	protection	NOUN
inlawrev-2500	267	32	or	or	CCONJ
inlawrev-2500	267	33	enforcement	enforcement	NOUN
inlawrev-2500	267	34	of	of	ADP
inlawrev-2500	267	35	public	public	ADJ
inlawrev-2500	267	36	or	or	CCONJ
inlawrev-2500	267	37	private	private	ADJ
inlawrev-2500	267	38	rights.^	rights.^	NOUN
inlawrev-2500	267	39	46	46	NUM
inlawrev-2500	267	40	finding	find	VERB
inlawrev-2500	267	41	no	no	DET
inlawrev-2500	267	42	''	''	PUNCT
inlawrev-2500	267	43	exceptional	exceptional	ADJ
inlawrev-2500	267	44	situation	situation	NOUN
inlawrev-2500	267	45	"	"	PUNCT
inlawrev-2500	267	46	and	and	CCONJ
inlawrev-2500	267	47	noting	note	VERB
inlawrev-2500	267	48	that	that	SCONJ
inlawrev-2500	267	49	the	the	DET
inlawrev-2500	267	50	corporations	corporation	NOUN
inlawrev-2500	267	51	'	'	PART
inlawrev-2500	267	52	identities	identity	NOUN
inlawrev-2500	267	53	had	have	AUX
inlawrev-2500	267	54	been	be	AUX
inlawrev-2500	267	55	respected	respect	VERB
inlawrev-2500	267	56	,	,	PUNCT
inlawrev-2500	267	57	the	the	DET
inlawrev-2500	267	58	board	board	NOUN
inlawrev-2500	267	59	found	find	VERB
inlawrev-2500	267	60	that	that	SCONJ
inlawrev-2500	267	61	the	the	DET
inlawrev-2500	267	62	facts	fact	NOUN
inlawrev-2500	267	63	did	do	AUX
inlawrev-2500	267	64	not	not	PART
inlawrev-2500	267	65	warrant	warrant	VERB
inlawrev-2500	267	66	the	the	DET
inlawrev-2500	267	67	disregard	disregard	NOUN
inlawrev-2500	267	68	of	of	ADP
inlawrev-2500	267	69	the	the	DET
inlawrev-2500	267	70	corporate	corporate	ADJ
inlawrev-2500	267	71	entity	entity	NOUN
inlawrev-2500	267	72	;	;	PUNCT
inlawrev-2500	267	73	thus	thus	ADV
inlawrev-2500	267	74	,	,	PUNCT
inlawrev-2500	267	75	valid	valid	ADJ
inlawrev-2500	267	76	corporations	corporation	NOUN
inlawrev-2500	267	77	existed	exist	VERB
inlawrev-2500	267	78	for	for	ADP
inlawrev-2500	267	79	federal	federal	ADJ
inlawrev-2500	267	80	tax	tax	NOUN
inlawrev-2500	267	81	purposes	purpose	NOUN
inlawrev-2500	267	82	.	.	PUNCT
inlawrev-2500	268	1	"^	"^	VERB
inlawrev-2500	268	2	the	the	DET
inlawrev-2500	268	3	sham	sham	ADJ
inlawrev-2500	268	4	corporation	corporation	NOUN
inlawrev-2500	268	5	argument	argument	NOUN
inlawrev-2500	268	6	as	as	SCONJ
inlawrev-2500	268	7	it	it	PRON
inlawrev-2500	268	8	existed	exist	VERB
inlawrev-2500	268	9	in	in	ADP
inlawrev-2500	268	10	fox	fox	PROPN
inlawrev-2500	268	11	and	and	CCONJ
inlawrev-2500	268	12	laughton	laughton	PROPN
inlawrev-2500	268	13	lost	lose	VERB
inlawrev-2500	268	14	prominence	prominence	NOUN
inlawrev-2500	268	15	in	in	ADP
inlawrev-2500	268	16	all	all	PRON
inlawrev-2500	268	17	but	but	SCONJ
inlawrev-2500	268	18	the	the	DET
inlawrev-2500	268	19	most	most	ADV
inlawrev-2500	268	20	extreme	extreme	ADJ
inlawrev-2500	268	21	situations	situation	NOUN
inlawrev-2500	268	22	*	*	PUNCT
inlawrev-2500	268	23	*	*	PUNCT
inlawrev-2500	268	24	after	after	SCONJ
inlawrev-2500	268	25	the	the	DET
inlawrev-2500	268	26	supreme	supreme	PROPN
inlawrev-2500	268	27	court	court	PROPN
inlawrev-2500	268	28	decided	decide	VERB
inlawrev-2500	268	29	moline	moline	NOUN
inlawrev-2500	268	30	properties	property	NOUN
inlawrev-2500	268	31	,	,	PUNCT
inlawrev-2500	268	32	inc	inc	PROPN
inlawrev-2500	268	33	.	.	PROPN
inlawrev-2500	269	1	v.	v.	ADP
inlawrev-2500	269	2	commissioner.^^	commissioner.^^	PUNCT
inlawrev-2500	270	1	in	in	ADP
inlawrev-2500	270	2	that	that	DET
inlawrev-2500	270	3	case	case	NOUN
inlawrev-2500	270	4	,	,	PUNCT
inlawrev-2500	270	5	an	an	DET
inlawrev-2500	270	6	individual	individual	NOUN
inlawrev-2500	270	7	transferred	transfer	VERB
inlawrev-2500	270	8	property	property	NOUN
inlawrev-2500	270	9	to	to	ADP
inlawrev-2500	270	10	his	his	PRON
inlawrev-2500	270	11	corporation	corporation	NOUN
inlawrev-2500	270	12	under	under	ADP
inlawrev-2500	270	13	a	a	DET
inlawrev-2500	270	14	special	special	ADJ
inlawrev-2500	270	15	mortgage	mortgage	NOUN
inlawrev-2500	270	16	arrangement	arrangement	NOUN
inlawrev-2500	270	17	.	.	PUNCT
inlawrev-2500	271	1	the	the	DET
inlawrev-2500	271	2	property	property	NOUN
inlawrev-2500	271	3	was	be	AUX
inlawrev-2500	271	4	later	later	ADV
inlawrev-2500	271	5	sold	sell	VERB
inlawrev-2500	271	6	at	at	ADP
inlawrev-2500	271	7	a	a	DET
inlawrev-2500	271	8	profit	profit	NOUN
inlawrev-2500	271	9	and	and	CCONJ
inlawrev-2500	271	10	the	the	DET
inlawrev-2500	271	11	shareholder	shareholder	NOUN
inlawrev-2500	271	12	sought	seek	VERB
inlawrev-2500	271	13	to	to	PART
inlawrev-2500	271	14	have	have	VERB
inlawrev-2500	271	15	the	the	DET
inlawrev-2500	271	16	gain	gain	NOUN
inlawrev-2500	271	17	taxed	tax	VERB
inlawrev-2500	271	18	to	to	ADP
inlawrev-2500	271	19	him	he	PRON
inlawrev-2500	271	20	individually	individually	ADV
inlawrev-2500	271	21	because	because	SCONJ
inlawrev-2500	271	22	of	of	ADP
inlawrev-2500	271	23	tax	tax	NOUN
inlawrev-2500	271	24	advantages	advantage	NOUN
inlawrev-2500	271	25	.	.	PUNCT
inlawrev-2500	272	1	the	the	DET
inlawrev-2500	272	2	court	court	NOUN
inlawrev-2500	272	3	found	find	VERB
inlawrev-2500	272	4	that	that	SCONJ
inlawrev-2500	272	5	the	the	DET
inlawrev-2500	272	6	corporation	corporation	NOUN
inlawrev-2500	272	7	was	be	AUX
inlawrev-2500	272	8	valid	valid	ADJ
inlawrev-2500	272	9	and	and	CCONJ
inlawrev-2500	272	10	taxed	tax	VERB
inlawrev-2500	272	11	the	the	DET
inlawrev-2500	272	12	gain	gain	NOUN
inlawrev-2500	272	13	to	to	ADP
inlawrev-2500	272	14	the	the	DET
inlawrev-2500	272	15	corporation.^	corporation.^	NOUN
inlawrev-2500	272	16	"	"	PUNCT
inlawrev-2500	272	17	"	"	PUNCT
inlawrev-2500	272	18	37	37	NUM
inlawrev-2500	272	19	b.t.a	b.t.a	NOUN
inlawrev-2500	272	20	.	.	PUNCT
inlawrev-2500	273	1	at	at	ADP
inlawrev-2500	273	2	275	275	NUM
inlawrev-2500	273	3	.	.	PUNCT
inlawrev-2500	274	1	the	the	DET
inlawrev-2500	274	2	board	board	NOUN
inlawrev-2500	274	3	of	of	ADP
inlawrev-2500	274	4	directors	director	NOUN
inlawrev-2500	274	5	was	be	AUX
inlawrev-2500	274	6	composed	compose	VERB
inlawrev-2500	274	7	of	of	ADP
inlawrev-2500	274	8	fontaine	fontaine	PROPN
inlawrev-2500	274	9	fox	fox	PROPN
inlawrev-2500	274	10	(	(	PUNCT
inlawrev-2500	274	11	98	98	NUM
inlawrev-2500	274	12	shares	share	NOUN
inlawrev-2500	274	13	)	)	PUNCT
inlawrev-2500	274	14	,	,	PUNCT
inlawrev-2500	274	15	president	president	NOUN
inlawrev-2500	274	16	,	,	PUNCT
inlawrev-2500	274	17	c.e	c.e	PROPN
inlawrev-2500	274	18	.	.	PROPN
inlawrev-2500	274	19	kelley	kelley	PROPN
inlawrev-2500	274	20	(	(	PUNCT
inlawrev-2500	274	21	1	1	NUM
inlawrev-2500	274	22	share	share	NOUN
inlawrev-2500	274	23	)	)	PUNCT
inlawrev-2500	274	24	,	,	PUNCT
inlawrev-2500	274	25	fontaine	fontaine	PROPN
inlawrev-2500	274	26	's	's	PART
inlawrev-2500	274	27	attorney	attorney	NOUN
inlawrev-2500	274	28	and	and	CCONJ
inlawrev-2500	274	29	secretary	secretary	NOUN
inlawrev-2500	274	30	of	of	ADP
inlawrev-2500	274	31	the	the	DET
inlawrev-2500	274	32	corporation	corporation	NOUN
inlawrev-2500	274	33	,	,	PUNCT
inlawrev-2500	274	34	and	and	CCONJ
inlawrev-2500	274	35	barton	barton	PROPN
inlawrev-2500	274	36	fox	fox	PROPN
inlawrev-2500	274	37	(	(	PUNCT
inlawrev-2500	274	38	1	1	NUM
inlawrev-2500	274	39	share	share	NOUN
inlawrev-2500	274	40	)	)	PUNCT
inlawrev-2500	274	41	,	,	PUNCT
inlawrev-2500	274	42	his	his	PRON
inlawrev-2500	274	43	brother	brother	NOUN
inlawrev-2500	274	44	and	and	CCONJ
inlawrev-2500	274	45	treasurer	treasurer	NOUN
inlawrev-2500	274	46	.	.	PUNCT
inlawrev-2500	275	1	the	the	DET
inlawrev-2500	275	2	stipulation	stipulation	NOUN
inlawrev-2500	275	3	of	of	ADP
inlawrev-2500	275	4	facts	fact	NOUN
inlawrev-2500	275	5	recognized	recognize	VERB
inlawrev-2500	275	6	that	that	SCONJ
inlawrev-2500	275	7	fox	fox	PROPN
inlawrev-2500	275	8	"	"	PUNCT
inlawrev-2500	275	9	conducted	conduct	VERB
inlawrev-2500	275	10	the	the	DET
inlawrev-2500	275	11	affairs	affair	NOUN
inlawrev-2500	275	12	of	of	ADP
inlawrev-2500	275	13	[	[	X
inlawrev-2500	275	14	the	the	DET
inlawrev-2500	275	15	corporation	corporation	NOUN
inlawrev-2500	275	16	]	]	PUNCT
inlawrev-2500	275	17	.	.	PUNCT
inlawrev-2500	275	18	"	"	PUNCT
inlawrev-2500	276	1	i	i	PRON
inlawrev-2500	276	2	d.	d.	PROPN
inlawrev-2500	276	3	'	'	PUNCT
inlawrev-2500	276	4	^292	^292	X
inlawrev-2500	276	5	u.s	u.s	PROPN
inlawrev-2500	276	6	.	.	PROPN
inlawrev-2500	276	7	435	435	NUM
inlawrev-2500	276	8	(	(	PUNCT
inlawrev-2500	276	9	1934	1934	NUM
inlawrev-2500	276	10	)	)	PUNCT
inlawrev-2500	276	11	.	.	PUNCT
inlawrev-2500	277	1	"	"	PUNCT
inlawrev-2500	277	2	/rf	/rf	PUNCT
inlawrev-2500	277	3	.	.	PUNCT
inlawrev-2500	278	1	at	at	ADP
inlawrev-2500	278	2	442	442	NUM
inlawrev-2500	278	3	(	(	PUNCT
inlawrev-2500	278	4	citations	citation	NOUN
inlawrev-2500	278	5	omitted	omit	VERB
inlawrev-2500	278	6	)	)	PUNCT
inlawrev-2500	278	7	.	.	PUNCT
inlawrev-2500	279	1	"	"	PUNCT
inlawrev-2500	279	2	40	40	NUM
inlawrev-2500	279	3	b.t.a	b.t.a	NOUN
inlawrev-2500	279	4	.	.	PUNCT
inlawrev-2500	280	1	at	at	ADP
inlawrev-2500	280	2	107	107	NUM
inlawrev-2500	280	3	;	;	PUNCT
inlawrev-2500	280	4	37	37	NUM
inlawrev-2500	280	5	b.t.a	b.t.a	NOUN
inlawrev-2500	280	6	.	.	PUNCT
inlawrev-2500	281	1	at	at	ADP
inlawrev-2500	281	2	277	277	NUM
inlawrev-2500	281	3	.	.	PUNCT
inlawrev-2500	282	1	"	"	PUNCT
inlawrev-2500	282	2	see	see	VERB
inlawrev-2500	282	3	notes	note	VERB
inlawrev-2500	282	4	53	53	NUM
inlawrev-2500	282	5	-	-	SYM
inlawrev-2500	282	6	56	56	NUM
inlawrev-2500	282	7	infra	infra	NOUN
inlawrev-2500	282	8	and	and	CCONJ
inlawrev-2500	282	9	accompanying	accompany	VERB
inlawrev-2500	282	10	text	text	NOUN
inlawrev-2500	282	11	.	.	PUNCT
inlawrev-2500	283	1	*	*	PUNCT
inlawrev-2500	283	2	''	''	PROPN
inlawrev-2500	283	3	319	319	NUM
inlawrev-2500	283	4	u.s	u.s	PROPN
inlawrev-2500	283	5	.	.	PROPN
inlawrev-2500	283	6	436	436	NUM
inlawrev-2500	283	7	(	(	PUNCT
inlawrev-2500	283	8	1943	1943	NUM
inlawrev-2500	283	9	)	)	PUNCT
inlawrev-2500	283	10	.	.	PUNCT
inlawrev-2500	284	1	''	''	PUNCT
inlawrev-2500	284	2	i	i	PRON
inlawrev-2500	284	3	d.	d.	PROPN
inlawrev-2500	284	4	at	at	ADP
inlawrev-2500	284	5	440	440	NUM
inlawrev-2500	284	6	.	.	PUNCT
inlawrev-2500	285	1	646	646	NUM
inlawrev-2500	285	2	indiana	indiana	NOUN
inlawrev-2500	285	3	la	la	PROPN
inlawrev-2500	285	4	wreview	wreview	PROPN
inlawrev-2500	286	1	[	[	X
inlawrev-2500	286	2	vol	vol	NOUN
inlawrev-2500	286	3	.	.	PUNCT
inlawrev-2500	286	4	15:639	15:639	NUM
inlawrev-2500	286	5	in	in	ADP
inlawrev-2500	286	6	reaching	reach	VERB
inlawrev-2500	286	7	its	its	PRON
inlawrev-2500	286	8	decision	decision	NOUN
inlawrev-2500	286	9	,	,	PUNCT
inlawrev-2500	286	10	the	the	DET
inlawrev-2500	286	11	court	court	NOUN
inlawrev-2500	286	12	established	establish	VERB
inlawrev-2500	286	13	the	the	DET
inlawrev-2500	286	14	standard	standard	NOUN
inlawrev-2500	286	15	by	by	ADP
inlawrev-2500	286	16	which	which	PRON
inlawrev-2500	286	17	to	to	PART
inlawrev-2500	286	18	judge	judge	VERB
inlawrev-2500	286	19	the	the	DET
inlawrev-2500	286	20	existence	existence	NOUN
inlawrev-2500	286	21	of	of	ADP
inlawrev-2500	286	22	a	a	DET
inlawrev-2500	286	23	corporation	corporation	NOUN
inlawrev-2500	286	24	.	.	PUNCT
inlawrev-2500	287	1	whether	whether	SCONJ
inlawrev-2500	287	2	the	the	DET
inlawrev-2500	287	3	purpose	purpose	NOUN
inlawrev-2500	287	4	be	be	VERB
inlawrev-2500	287	5	to	to	PART
inlawrev-2500	287	6	gain	gain	VERB
inlawrev-2500	287	7	an	an	DET
inlawrev-2500	287	8	advantage	advantage	NOUN
inlawrev-2500	287	9	under	under	ADP
inlawrev-2500	287	10	the	the	DET
inlawrev-2500	287	11	law	law	NOUN
inlawrev-2500	287	12	of	of	ADP
inlawrev-2500	287	13	the	the	DET
inlawrev-2500	287	14	state	state	NOUN
inlawrev-2500	287	15	of	of	ADP
inlawrev-2500	287	16	incorporation	incorporation	NOUN
inlawrev-2500	287	17	or	or	CCONJ
inlawrev-2500	287	18	to	to	PART
inlawrev-2500	287	19	avoid	avoid	VERB
inlawrev-2500	287	20	or	or	CCONJ
inlawrev-2500	287	21	to	to	PART
inlawrev-2500	287	22	comply	comply	VERB
inlawrev-2500	287	23	with	with	ADP
inlawrev-2500	287	24	the	the	DET
inlawrev-2500	287	25	demands	demand	NOUN
inlawrev-2500	287	26	of	of	ADP
inlawrev-2500	287	27	creditors	creditor	NOUN
inlawrev-2500	287	28	or	or	CCONJ
inlawrev-2500	287	29	to	to	PART
inlawrev-2500	287	30	serve	serve	VERB
inlawrev-2500	287	31	the	the	DET
inlawrev-2500	287	32	creator	creator	NOUN
inlawrev-2500	287	33	's	's	PART
inlawrev-2500	287	34	personal	personal	ADJ
inlawrev-2500	287	35	or	or	CCONJ
inlawrev-2500	287	36	undisclosed	undisclosed	ADJ
inlawrev-2500	287	37	convenience	convenience	NOUN
inlawrev-2500	287	38	,	,	PUNCT
inlawrev-2500	287	39	so	so	ADV
inlawrev-2500	287	40	long	long	ADV
inlawrev-2500	287	41	as	as	SCONJ
inlawrev-2500	287	42	that	that	DET
inlawrev-2500	287	43	purpose	purpose	NOUN
inlawrev-2500	287	44	is	be	AUX
inlawrev-2500	287	45	the	the	DET
inlawrev-2500	287	46	equivalent	equivalent	NOUN
inlawrev-2500	287	47	of	of	ADP
inlawrev-2500	287	48	business	business	NOUN
inlawrev-2500	287	49	activity	activity	NOUN
inlawrev-2500	287	50	or	or	CCONJ
inlawrev-2500	287	51	is	be	AUX
inlawrev-2500	287	52	followed	follow	VERB
inlawrev-2500	287	53	by	by	ADP
inlawrev-2500	287	54	the	the	DET
inlawrev-2500	287	55	carrying	carrying	NOUN
inlawrev-2500	287	56	on	on	ADP
inlawrev-2500	287	57	of	of	ADP
inlawrev-2500	287	58	business	business	NOUN
inlawrev-2500	287	59	by	by	ADP
inlawrev-2500	287	60	the	the	DET
inlawrev-2500	287	61	corporation	corporation	NOUN
inlawrev-2500	287	62	,	,	PUNCT
inlawrev-2500	287	63	the	the	DET
inlawrev-2500	287	64	corporation	corporation	NOUN
inlawrev-2500	287	65	remains	remain	VERB
inlawrev-2500	287	66	a	a	DET
inlawrev-2500	287	67	separate	separate	ADJ
inlawrev-2500	287	68	taxable	taxable	ADJ
inlawrev-2500	287	69	entity	entity	NOUN
inlawrev-2500	287	70	.^^	.^^	PUNCT
inlawrev-2500	287	71	although	although	SCONJ
inlawrev-2500	287	72	the	the	DET
inlawrev-2500	287	73	court	court	NOUN
inlawrev-2500	287	74	did	do	AUX
inlawrev-2500	287	75	add	add	VERB
inlawrev-2500	287	76	the	the	DET
inlawrev-2500	287	77	proviso	proviso	NOUN
inlawrev-2500	287	78	that	that	SCONJ
inlawrev-2500	287	79	"	"	PUNCT
inlawrev-2500	287	80	the	the	DET
inlawrev-2500	287	81	corporate	corporate	ADJ
inlawrev-2500	287	82	form	form	NOUN
inlawrev-2500	287	83	may	may	AUX
inlawrev-2500	287	84	be	be	AUX
inlawrev-2500	287	85	disregarded	disregard	VERB
inlawrev-2500	287	86	where	where	SCONJ
inlawrev-2500	287	87	it	it	PRON
inlawrev-2500	287	88	is	be	AUX
inlawrev-2500	287	89	a	a	DET
inlawrev-2500	287	90	sham	sham	NOUN
inlawrev-2500	287	91	or	or	CCONJ
inlawrev-2500	287	92	unreal,"^^	unreal,"^^	VERB
inlawrev-2500	287	93	the	the	DET
inlawrev-2500	287	94	sham	sham	ADJ
inlawrev-2500	287	95	corporation	corporation	NOUN
inlawrev-2500	287	96	concept	concept	NOUN
inlawrev-2500	287	97	as	as	SCONJ
inlawrev-2500	287	98	it	it	PRON
inlawrev-2500	287	99	existed	exist	VERB
inlawrev-2500	287	100	in	in	ADP
inlawrev-2500	287	101	fox	fox	PROPN
inlawrev-2500	287	102	and	and	CCONJ
inlawrev-2500	287	103	laughton	laughton	PROPN
inlawrev-2500	287	104	lost	lose	VERB
inlawrev-2500	287	105	vitality	vitality	NOUN
inlawrev-2500	287	106	in	in	ADP
inlawrev-2500	287	107	the	the	DET
inlawrev-2500	287	108	personal	personal	ADJ
inlawrev-2500	287	109	service	service	NOUN
inlawrev-2500	287	110	corporation	corporation	NOUN
inlawrev-2500	287	111	context	context	NOUN
inlawrev-2500	287	112	.	.	PUNCT
inlawrev-2500	288	1	although	although	SCONJ
inlawrev-2500	288	2	the	the	DET
inlawrev-2500	288	3	court	court	NOUN
inlawrev-2500	288	4	in	in	ADP
inlawrev-2500	288	5	roubik	roubik	PROPN
inlawrev-2500	288	6	v.	v.	ADP
inlawrev-2500	288	7	commissioner^^	commissioner^^	NUM
inlawrev-2500	288	8	did	do	AUX
inlawrev-2500	288	9	not	not	PART
inlawrev-2500	288	10	expressly	expressly	ADV
inlawrev-2500	288	11	find	find	VERB
inlawrev-2500	288	12	that	that	SCONJ
inlawrev-2500	288	13	the	the	DET
inlawrev-2500	288	14	corporation	corporation	NOUN
inlawrev-2500	288	15	involved	involve	VERB
inlawrev-2500	288	16	was	be	AUX
inlawrev-2500	288	17	a	a	DET
inlawrev-2500	288	18	sham	sham	NOUN
inlawrev-2500	288	19	,	,	PUNCT
inlawrev-2500	288	20	the	the	DET
inlawrev-2500	288	21	case	case	NOUN
inlawrev-2500	288	22	represents	represent	VERB
inlawrev-2500	288	23	the	the	DET
inlawrev-2500	288	24	type	type	NOUN
inlawrev-2500	288	25	of	of	ADP
inlawrev-2500	288	26	extreme	extreme	ADJ
inlawrev-2500	288	27	factual	factual	ADJ
inlawrev-2500	288	28	situation	situation	NOUN
inlawrev-2500	288	29	where	where	SCONJ
inlawrev-2500	288	30	the	the	DET
inlawrev-2500	288	31	sham	sham	ADJ
inlawrev-2500	288	32	corporation	corporation	NOUN
inlawrev-2500	288	33	attack	attack	NOUN
inlawrev-2500	288	34	could	could	AUX
inlawrev-2500	288	35	fairly	fairly	ADV
inlawrev-2500	288	36	be	be	AUX
inlawrev-2500	288	37	argued.^^	argued.^^	PUNCT
inlawrev-2500	288	38	in	in	ADP
inlawrev-2500	288	39	roubik	roubik	PROPN
inlawrev-2500	288	40	,	,	PUNCT
inlawrev-2500	288	41	four	four	NUM
inlawrev-2500	288	42	radiologists	radiologist	NOUN
inlawrev-2500	288	43	had	have	AUX
inlawrev-2500	288	44	formed	form	VERB
inlawrev-2500	288	45	a	a	DET
inlawrev-2500	288	46	professional	professional	ADJ
inlawrev-2500	288	47	corporation	corporation	NOUN
inlawrev-2500	288	48	.	.	PUNCT
inlawrev-2500	289	1	the	the	DET
inlawrev-2500	289	2	individuals	individual	NOUN
inlawrev-2500	289	3	,	,	PUNCT
inlawrev-2500	289	4	nonetheless	nonetheless	ADV
inlawrev-2500	289	5	,	,	PUNCT
inlawrev-2500	289	6	continued	continue	VERB
inlawrev-2500	289	7	to	to	PART
inlawrev-2500	289	8	contract	contract	VERB
inlawrev-2500	289	9	personally	personally	ADV
inlawrev-2500	289	10	with	with	ADP
inlawrev-2500	289	11	the	the	DET
inlawrev-2500	289	12	institutions	institution	NOUN
inlawrev-2500	289	13	that	that	PRON
inlawrev-2500	289	14	were	be	AUX
inlawrev-2500	289	15	served	serve	VERB
inlawrev-2500	289	16	;	;	PUNCT
inlawrev-2500	289	17	the	the	DET
inlawrev-2500	289	18	corporation	corporation	NOUN
inlawrev-2500	289	19	had	have	VERB
inlawrev-2500	289	20	no	no	DET
inlawrev-2500	289	21	control	control	NOUN
inlawrev-2500	289	22	over	over	ADP
inlawrev-2500	289	23	institutional	institutional	ADJ
inlawrev-2500	289	24	assignments	assignment	NOUN
inlawrev-2500	289	25	.	.	PUNCT
inlawrev-2500	290	1	no	no	DET
inlawrev-2500	290	2	equipment	equipment	NOUN
inlawrev-2500	290	3	was	be	AUX
inlawrev-2500	290	4	owned	own	VERB
inlawrev-2500	290	5	by	by	ADP
inlawrev-2500	290	6	the	the	DET
inlawrev-2500	290	7	corporation	corporation	NOUN
inlawrev-2500	290	8	and	and	CCONJ
inlawrev-2500	290	9	few	few	ADJ
inlawrev-2500	290	10	operating	operating	NOUN
inlawrev-2500	290	11	expenses	expense	NOUN
inlawrev-2500	290	12	were	be	AUX
inlawrev-2500	290	13	incurred.^^	incurred.^^	NOUN
inlawrev-2500	290	14	the	the	DET
inlawrev-2500	290	15	concurring	concur	VERB
inlawrev-2500	290	16	opinion	opinion	NOUN
inlawrev-2500	290	17	aptly	aptly	ADV
inlawrev-2500	290	18	stated	state	VERB
inlawrev-2500	290	19	that	that	SCONJ
inlawrev-2500	290	20	the	the	DET
inlawrev-2500	290	21	professionals	professional	NOUN
inlawrev-2500	290	22	had	have	AUX
inlawrev-2500	290	23	simply	simply	ADV
inlawrev-2500	290	24	failed	fail	VERB
inlawrev-2500	290	25	to	to	PART
inlawrev-2500	290	26	"	"	PUNCT
inlawrev-2500	290	27	put	put	VERB
inlawrev-2500	290	28	flesh	flesh	NOUN
inlawrev-2500	290	29	on	on	ADP
inlawrev-2500	290	30	the	the	DET
inlawrev-2500	290	31	bones	bone	NOUN
inlawrev-2500	290	32	of	of	ADP
inlawrev-2500	290	33	the	the	DET
inlawrev-2500	290	34	corporate	corporate	ADJ
inlawrev-2500	290	35	skeleton	skeleton	NOUN
inlawrev-2500	290	36	.	.	PUNCT
inlawrev-2500	290	37	.	.	PUNCT
inlawrev-2500	290	38	.	.	PUNCT
inlawrev-2500	291	1	."^^	."^^	PUNCT
inlawrev-2500	292	1	thus	thus	ADV
inlawrev-2500	292	2	,	,	PUNCT
inlawrev-2500	292	3	in	in	ADP
inlawrev-2500	292	4	a	a	DET
inlawrev-2500	292	5	factual	factual	ADJ
inlawrev-2500	292	6	context	context	NOUN
inlawrev-2500	292	7	where	where	SCONJ
inlawrev-2500	292	8	the	the	DET
inlawrev-2500	292	9	corporate	corporate	ADJ
inlawrev-2500	292	10	"	"	PUNCT
inlawrev-2500	292	11	formalities	formality	NOUN
inlawrev-2500	292	12	"	"	PUNCT
inlawrev-2500	292	13	are	be	AUX
inlawrev-2500	292	14	respected	respect	VERB
inlawrev-2500	292	15	,	,	PUNCT
inlawrev-2500	292	16	the	the	DET
inlawrev-2500	292	17	sham	sham	ADJ
inlawrev-2500	292	18	corporation	corporation	NOUN
inlawrev-2500	292	19	argument	argument	NOUN
inlawrev-2500	292	20	poses	pose	VERB
inlawrev-2500	292	21	no	no	DET
inlawrev-2500	292	22	serious	serious	ADJ
inlawrev-2500	292	23	threat	threat	NOUN
inlawrev-2500	292	24	to	to	ADP
inlawrev-2500	292	25	the	the	DET
inlawrev-2500	292	26	personal	personal	ADJ
inlawrev-2500	292	27	service	service	NOUN
inlawrev-2500	292	28	corporation	corporation	NOUN
inlawrev-2500	292	29	.	.	PUNCT
inlawrev-2500	293	1	"	"	PUNCT
inlawrev-2500	293	2	/d	/d	PUNCT
inlawrev-2500	293	3	.	.	PUNCT
inlawrev-2500	294	1	at	at	ADP
inlawrev-2500	294	2	438	438	NUM
inlawrev-2500	294	3	-	-	SYM
inlawrev-2500	294	4	39	39	NUM
inlawrev-2500	294	5	(	(	PUNCT
inlawrev-2500	294	6	footnotes	footnote	NOUN
inlawrev-2500	294	7	omitted	omit	VERB
inlawrev-2500	294	8	)	)	PUNCT
inlawrev-2500	294	9	(	(	PUNCT
inlawrev-2500	294	10	emphasis	emphasis	NOUN
inlawrev-2500	294	11	added	add	VERB
inlawrev-2500	294	12	)	)	PUNCT
inlawrev-2500	294	13	.	.	PUNCT
inlawrev-2500	295	1	'	'	PUNCT
inlawrev-2500	295	2	7rf	7rf	NOUN
inlawrev-2500	295	3	.	.	PUNCT
inlawrev-2500	296	1	at	at	ADP
inlawrev-2500	296	2	439	439	NUM
inlawrev-2500	296	3	.	.	PUNCT
inlawrev-2500	296	4	^^53	^^53	PROPN
inlawrev-2500	296	5	t.c	t.c	PROPN
inlawrev-2500	296	6	.	.	PROPN
inlawrev-2500	296	7	365	365	NUM
inlawrev-2500	296	8	(	(	PUNCT
inlawrev-2500	296	9	1969	1969	NUM
inlawrev-2500	296	10	)	)	PUNCT
inlawrev-2500	296	11	.	.	PUNCT
inlawrev-2500	297	1	'	'	PUNCT
inlawrev-2500	297	2	"	"	PUNCT
inlawrev-2500	297	3	judge	judge	PROPN
inlawrev-2500	297	4	cudahy	cudahy	PROPN
inlawrev-2500	297	5	in	in	ADP
inlawrev-2500	297	6	foglesong	foglesong	PROPN
inlawrev-2500	297	7	v.	v.	PROPN
inlawrev-2500	297	8	commissioner	commissioner	NOUN
inlawrev-2500	297	9	,	,	PUNCT
inlawrev-2500	297	10	621	621	NUM
inlawrev-2500	297	11	f.2d	f.2d	SYM
inlawrev-2500	297	12	865	865	NUM
inlawrev-2500	297	13	(	(	PUNCT
inlawrev-2500	297	14	7th	7th	ADJ
inlawrev-2500	297	15	cir	cir	NOUN
inlawrev-2500	297	16	.	.	PUNCT
inlawrev-2500	297	17	1980	1980	NUM
inlawrev-2500	297	18	)	)	PUNCT
inlawrev-2500	297	19	,	,	PUNCT
inlawrev-2500	297	20	commenting	comment	VERB
inlawrev-2500	297	21	on	on	ADP
inlawrev-2500	297	22	the	the	DET
inlawrev-2500	297	23	roubik	roubik	PROPN
inlawrev-2500	297	24	case	case	NOUN
inlawrev-2500	297	25	,	,	PUNCT
inlawrev-2500	297	26	said	say	VERB
inlawrev-2500	297	27	:	:	PUNCT
inlawrev-2500	297	28	"	"	PUNCT
inlawrev-2500	297	29	in	in	ADP
inlawrev-2500	297	30	short	short	ADJ
inlawrev-2500	297	31	,	,	PUNCT
inlawrev-2500	297	32	the	the	DET
inlawrev-2500	297	33	corporate	corporate	ADJ
inlawrev-2500	297	34	form	form	NOUN
inlawrev-2500	297	35	was	be	AUX
inlawrev-2500	297	36	repeatedly	repeatedly	ADV
inlawrev-2500	297	37	flouted	flout	VERB
inlawrev-2500	297	38	.	.	PUNCT
inlawrev-2500	298	1	indeed	indeed	ADV
inlawrev-2500	298	2	,	,	PUNCT
inlawrev-2500	298	3	it	it	PRON
inlawrev-2500	298	4	would	would	AUX
inlawrev-2500	298	5	be	be	AUX
inlawrev-2500	298	6	fair	fair	ADJ
inlawrev-2500	298	7	to	to	PART
inlawrev-2500	298	8	say	say	VERB
inlawrev-2500	298	9	that	that	SCONJ
inlawrev-2500	298	10	the	the	DET
inlawrev-2500	298	11	corporation	corporation	NOUN
inlawrev-2500	298	12	was	be	AUX
inlawrev-2500	298	13	not	not	PART
inlawrev-2500	298	14	an	an	DET
inlawrev-2500	298	15	operating	operating	NOUN
inlawrev-2500	298	16	enterprise	enterprise	NOUN
inlawrev-2500	298	17	and	and	CCONJ
inlawrev-2500	298	18	,	,	PUNCT
inlawrev-2500	298	19	in	in	ADP
inlawrev-2500	298	20	fact	fact	NOUN
inlawrev-2500	298	21	,	,	PUNCT
inlawrev-2500	298	22	to	to	PART
inlawrev-2500	298	23	conclude	conclude	VERB
inlawrev-2500	298	24	(	(	PUNCT
inlawrev-2500	298	25	although	although	SCONJ
inlawrev-2500	298	26	the	the	DET
inlawrev-2500	298	27	tax	tax	NOUN
inlawrev-2500	298	28	court	court	NOUN
inlawrev-2500	298	29	did	do	AUX
inlawrev-2500	298	30	not	not	PART
inlawrev-2500	298	31	do	do	VERB
inlawrev-2500	298	32	so	so	ADV
inlawrev-2500	298	33	in	in	ADP
inlawrev-2500	298	34	haec	haec	PROPN
inlawrev-2500	298	35	verba	verba	NOUN
inlawrev-2500	298	36	)	)	PUNCT
inlawrev-2500	298	37	that	that	SCONJ
inlawrev-2500	298	38	the	the	DET
inlawrev-2500	298	39	corporation	corporation	NOUN
inlawrev-2500	298	40	was	be	AUX
inlawrev-2500	298	41	a	a	DET
inlawrev-2500	298	42	sham	sham	NOUN
inlawrev-2500	298	43	.	.	PUNCT
inlawrev-2500	298	44	"	"	PUNCT
inlawrev-2500	299	1	i	i	PRON
inlawrev-2500	299	2	d.	d.	PROPN
inlawrev-2500	299	3	at	at	ADP
inlawrev-2500	299	4	871	871	NUM
inlawrev-2500	299	5	.	.	PUNCT
inlawrev-2500	300	1	''	''	PUNCT
inlawrev-2500	300	2	53	53	NUM
inlawrev-2500	300	3	t.c	t.c	PROPN
inlawrev-2500	300	4	.	.	PUNCT
inlawrev-2500	301	1	at	at	ADP
inlawrev-2500	301	2	379	379	NUM
inlawrev-2500	301	3	.	.	PUNCT
inlawrev-2500	302	1	the	the	DET
inlawrev-2500	302	2	tax	tax	NOUN
inlawrev-2500	302	3	court	court	NOUN
inlawrev-2500	302	4	stated	state	VERB
inlawrev-2500	302	5	:	:	PUNCT
inlawrev-2500	302	6	pfeffer	pfeffer	PROPN
inlawrev-2500	302	7	associates	associates	PROPN
inlawrev-2500	302	8	appears	appear	VERB
inlawrev-2500	302	9	to	to	PART
inlawrev-2500	302	10	have	have	AUX
inlawrev-2500	302	11	existed	exist	VERB
inlawrev-2500	302	12	during	during	ADP
inlawrev-2500	302	13	1965	1965	NUM
inlawrev-2500	302	14	as	as	ADP
inlawrev-2500	302	15	a	a	DET
inlawrev-2500	302	16	mere	mere	ADJ
inlawrev-2500	302	17	set	set	NOUN
inlawrev-2500	302	18	of	of	ADP
inlawrev-2500	302	19	bookkeeping	bookkeeping	NOUN
inlawrev-2500	302	20	entries	entry	NOUN
inlawrev-2500	302	21	and	and	CCONJ
inlawrev-2500	302	22	bank	bank	NOUN
inlawrev-2500	302	23	accounts	account	NOUN
inlawrev-2500	302	24	.	.	PUNCT
inlawrev-2500	302	25	...	...	PUNCT
inlawrev-2500	303	1	it	it	PRON
inlawrev-2500	303	2	did	do	AUX
inlawrev-2500	303	3	not	not	PART
inlawrev-2500	303	4	own	own	VERB
inlawrev-2500	303	5	any	any	DET
inlawrev-2500	303	6	equipment	equipment	NOUN
inlawrev-2500	303	7	,	,	PUNCT
inlawrev-2500	303	8	incur	incur	VERB
inlawrev-2500	303	9	any	any	DET
inlawrev-2500	303	10	debts	debt	NOUN
inlawrev-2500	303	11	for	for	ADP
inlawrev-2500	303	12	rent	rent	NOUN
inlawrev-2500	303	13	,	,	PUNCT
inlawrev-2500	303	14	office	office	NOUN
inlawrev-2500	303	15	or	or	CCONJ
inlawrev-2500	303	16	medical	medical	ADJ
inlawrev-2500	303	17	supplies	supply	NOUN
inlawrev-2500	303	18	or	or	CCONJ
inlawrev-2500	303	19	services	service	NOUN
inlawrev-2500	303	20	or	or	CCONJ
inlawrev-2500	303	21	for	for	ADP
inlawrev-2500	303	22	salaries	salary	NOUN
inlawrev-2500	303	23	,	,	PUNCT
inlawrev-2500	303	24	except	except	SCONJ
inlawrev-2500	303	25	for	for	ADP
inlawrev-2500	303	26	the	the	DET
inlawrev-2500	303	27	salaries	salary	NOUN
inlawrev-2500	303	28	of	of	ADP
inlawrev-2500	303	29	the	the	DET
inlawrev-2500	303	30	petitioners	petitioner	NOUN
inlawrev-2500	303	31	.	.	PUNCT
inlawrev-2500	304	1	the	the	DET
inlawrev-2500	304	2	only	only	ADJ
inlawrev-2500	304	3	"	"	PUNCT
inlawrev-2500	304	4	shared	shared	ADJ
inlawrev-2500	304	5	"	"	PUNCT
inlawrev-2500	304	6	expense	expense	NOUN
inlawrev-2500	304	7	.	.	PUNCT
inlawrev-2500	304	8	.	.	PUNCT
inlawrev-2500	304	9	.	.	PUNCT
inlawrev-2500	304	10	was	be	AUX
inlawrev-2500	304	11	$	$	SYM
inlawrev-2500	304	12	45	45	NUM
inlawrev-2500	304	13	a	a	DET
inlawrev-2500	304	14	month	month	NOUN
inlawrev-2500	304	15	for	for	SCONJ
inlawrev-2500	304	16	the	the	DET
inlawrev-2500	304	17	time	time	NOUN
inlawrev-2500	304	18	ramin	ramin	PROPN
inlawrev-2500	304	19	's	's	PART
inlawrev-2500	304	20	hampton	hampton	PROPN
inlawrev-2500	304	21	office	office	NOUN
inlawrev-2500	304	22	secretary	secretary	NOUN
inlawrev-2500	304	23	devoted	devote	VERB
inlawrev-2500	304	24	to	to	ADP
inlawrev-2500	304	25	maintaining	maintain	VERB
inlawrev-2500	304	26	records	record	NOUN
inlawrev-2500	304	27	of	of	ADP
inlawrev-2500	304	28	income	income	NOUN
inlawrev-2500	304	29	and	and	CCONJ
inlawrev-2500	304	30	expenses	expense	NOUN
inlawrev-2500	304	31	received	receive	VERB
inlawrev-2500	304	32	and	and	CCONJ
inlawrev-2500	304	33	paid	pay	VERB
inlawrev-2500	304	34	by	by	ADP
inlawrev-2500	304	35	pfeffer	pfeffer	PROPN
inlawrev-2500	304	36	associates	associate	NOUN
inlawrev-2500	304	37	.	.	PUNCT
inlawrev-2500	305	1	the	the	DET
inlawrev-2500	305	2	maintenance	maintenance	NOUN
inlawrev-2500	305	3	of	of	ADP
inlawrev-2500	305	4	these	these	DET
inlawrev-2500	305	5	records	record	NOUN
inlawrev-2500	305	6	for	for	ADP
inlawrev-2500	305	7	tax	tax	NOUN
inlawrev-2500	305	8	purposes	purpose	NOUN
inlawrev-2500	305	9	appears	appear	VERB
inlawrev-2500	305	10	to	to	PART
inlawrev-2500	305	11	be	be	AUX
inlawrev-2500	305	12	the	the	DET
inlawrev-2500	305	13	only	only	ADJ
inlawrev-2500	305	14	real	real	ADJ
inlawrev-2500	305	15	business	business	NOUN
inlawrev-2500	305	16	activity	activity	NOUN
inlawrev-2500	305	17	engaged	engage	VERB
inlawrev-2500	305	18	in	in	ADP
inlawrev-2500	305	19	by	by	ADP
inlawrev-2500	305	20	the	the	DET
inlawrev-2500	305	21	corporation	corporation	NOUN
inlawrev-2500	305	22	.	.	PUNCT
inlawrev-2500	306	1	i	i	PRON
inlawrev-2500	306	2	d.	d.	PROPN
inlawrev-2500	306	3	^id	^id	PROPN
inlawrev-2500	306	4	.	.	PUNCT
inlawrev-2500	307	1	at	at	ADP
inlawrev-2500	307	2	382	382	NUM
inlawrev-2500	307	3	(	(	PUNCT
inlawrev-2500	307	4	tannenwald	tannenwald	NOUN
inlawrev-2500	307	5	,	,	PUNCT
inlawrev-2500	307	6	j.	j.	PROPN
inlawrev-2500	307	7	,	,	PUNCT
inlawrev-2500	307	8	concurring	concur	VERB
inlawrev-2500	307	9	)	)	PUNCT
inlawrev-2500	307	10	.	.	PUNCT
inlawrev-2500	308	1	1982	1982	NUM
inlawrev-2500	308	2	]	]	PUNCT
inlawrev-2500	308	3	personal	personal	ADJ
inlawrev-2500	308	4	service	service	NOUN
inlawrev-2500	308	5	corporation	corporation	NOUN
inlawrev-2500	308	6	647	647	NUM
inlawrev-2500	308	7	the	the	DET
inlawrev-2500	308	8	sham	sham	ADJ
inlawrev-2500	308	9	corporation	corporation	NOUN
inlawrev-2500	308	10	attack	attack	NOUN
inlawrev-2500	308	11	,	,	PUNCT
inlawrev-2500	308	12	however	however	ADV
inlawrev-2500	308	13	,	,	PUNCT
inlawrev-2500	308	14	did	do	AUX
inlawrev-2500	308	15	not	not	PART
inlawrev-2500	308	16	die	die	VERB
inlawrev-2500	308	17	after	after	ADP
inlawrev-2500	308	18	moline	moline	NOUN
inlawrev-2500	308	19	properties	property	NOUN
inlawrev-2500	308	20	;	;	PUNCT
inlawrev-2500	308	21	the	the	DET
inlawrev-2500	308	22	weapon	weapon	NOUN
inlawrev-2500	308	23	merely	merely	ADV
inlawrev-2500	308	24	changed	change	VERB
inlawrev-2500	308	25	form.^^	form.^^	NOUN
inlawrev-2500	309	1	the	the	DET
inlawrev-2500	309	2	service	service	NOUN
inlawrev-2500	309	3	continues	continue	VERB
inlawrev-2500	309	4	to	to	PART
inlawrev-2500	309	5	present	present	VERB
inlawrev-2500	309	6	this	this	DET
inlawrev-2500	309	7	attack	attack	NOUN
inlawrev-2500	309	8	generally	generally	ADV
inlawrev-2500	309	9	in	in	ADP
inlawrev-2500	309	10	conjunction	conjunction	NOUN
inlawrev-2500	309	11	with	with	ADP
inlawrev-2500	309	12	its	its	PRON
inlawrev-2500	309	13	assignment	assignment	NOUN
inlawrev-2500	309	14	of	of	ADP
inlawrev-2500	309	15	income	income	NOUN
inlawrev-2500	309	16	argument.^^	argument.^^	PUNCT
inlawrev-2500	309	17	the	the	DET
inlawrev-2500	309	18	focus	focus	NOUN
inlawrev-2500	309	19	of	of	ADP
inlawrev-2500	309	20	its	its	PRON
inlawrev-2500	309	21	concern	concern	NOUN
inlawrev-2500	309	22	,	,	PUNCT
inlawrev-2500	309	23	however	however	ADV
inlawrev-2500	309	24	,	,	PUNCT
inlawrev-2500	309	25	is	be	AUX
inlawrev-2500	309	26	typically	typically	ADV
inlawrev-2500	309	27	whether	whether	SCONJ
inlawrev-2500	309	28	the	the	DET
inlawrev-2500	309	29	personal	personal	ADJ
inlawrev-2500	309	30	service	service	NOUN
inlawrev-2500	309	31	corporation	corporation	NOUN
inlawrev-2500	309	32	has	have	AUX
inlawrev-2500	309	33	met	meet	VERB
inlawrev-2500	309	34	the	the	DET
inlawrev-2500	309	35	moline	moline	NOUN
inlawrev-2500	309	36	properties	property	NOUN
inlawrev-2500	309	37	business	business	NOUN
inlawrev-2500	309	38	activities	activity	NOUN
inlawrev-2500	309	39	test.^^	test.^^	PUNCT
inlawrev-2500	310	1	it	it	PRON
inlawrev-2500	310	2	should	should	AUX
inlawrev-2500	310	3	be	be	AUX
inlawrev-2500	310	4	noted	note	VERB
inlawrev-2500	310	5	,	,	PUNCT
inlawrev-2500	310	6	as	as	SCONJ
inlawrev-2500	310	7	the	the	DET
inlawrev-2500	310	8	tax	tax	NOUN
inlawrev-2500	310	9	court	court	NOUN
inlawrev-2500	310	10	recently	recently	ADV
inlawrev-2500	310	11	did,^	did,^	VERB
inlawrev-2500	310	12	°	°	PROPN
inlawrev-2500	310	13	that	that	SCONJ
inlawrev-2500	310	14	there	there	PRON
inlawrev-2500	310	15	is	be	VERB
inlawrev-2500	310	16	a	a	DET
inlawrev-2500	310	17	close	close	ADJ
inlawrev-2500	310	18	relationship	relationship	NOUN
inlawrev-2500	310	19	between	between	ADP
inlawrev-2500	310	20	the	the	DET
inlawrev-2500	310	21	sham	sham	ADJ
inlawrev-2500	310	22	corporation	corporation	NOUN
inlawrev-2500	310	23	and	and	CCONJ
inlawrev-2500	310	24	the	the	DET
inlawrev-2500	310	25	assignment	assignment	NOUN
inlawrev-2500	310	26	of	of	ADP
inlawrev-2500	310	27	income	income	NOUN
inlawrev-2500	310	28	attacks	attack	NOUN
inlawrev-2500	310	29	,	,	PUNCT
inlawrev-2500	310	30	even	even	ADV
inlawrev-2500	310	31	when	when	SCONJ
inlawrev-2500	310	32	the	the	DET
inlawrev-2500	310	33	prior	prior	NOUN
inlawrev-2500	310	34	is	be	AUX
inlawrev-2500	310	35	not	not	PART
inlawrev-2500	310	36	presented	present	VERB
inlawrev-2500	310	37	:	:	PUNCT
inlawrev-2500	310	38	"	"	PUNCT
inlawrev-2500	310	39	although	although	SCONJ
inlawrev-2500	310	40	[	[	X
inlawrev-2500	310	41	the	the	DET
inlawrev-2500	310	42	service	service	NOUN
inlawrev-2500	310	43	]	]	PUNCT
inlawrev-2500	310	44	maintains	maintain	VERB
inlawrev-2500	310	45	that	that	SCONJ
inlawrev-2500	310	46	it	it	PRON
inlawrev-2500	310	47	is	be	AUX
inlawrev-2500	310	48	not	not	PART
inlawrev-2500	310	49	keller	keller	PROPN
inlawrev-2500	310	50	,	,	PUNCT
inlawrev-2500	310	51	inc	inc	PROPN
inlawrev-2500	310	52	.	.	PROPN
inlawrev-2500	310	53	's	's	PART
inlawrev-2500	310	54	classification	classification	NOUN
inlawrev-2500	310	55	as	as	ADP
inlawrev-2500	310	56	a	a	DET
inlawrev-2500	310	57	corporation	corporation	NOUN
inlawrev-2500	310	58	that	that	PRON
inlawrev-2500	310	59	is	be	AUX
inlawrev-2500	310	60	being	be	AUX
inlawrev-2500	310	61	disputed	dispute	VERB
inlawrev-2500	310	62	,	,	PUNCT
inlawrev-2500	310	63	but	but	CCONJ
inlawrev-2500	310	64	rather	rather	ADV
inlawrev-2500	310	65	the	the	DET
inlawrev-2500	310	66	determination	determination	NOUN
inlawrev-2500	310	67	of	of	ADP
inlawrev-2500	310	68	the	the	DET
inlawrev-2500	310	69	true	true	ADJ
inlawrev-2500	310	70	earner	earner	NOUN
inlawrev-2500	310	71	of	of	ADP
inlawrev-2500	310	72	the	the	DET
inlawrev-2500	310	73	instant	instant	ADJ
inlawrev-2500	310	74	income	income	NOUN
inlawrev-2500	310	75	which	which	PRON
inlawrev-2500	310	76	is	be	AUX
inlawrev-2500	310	77	in	in	ADP
inlawrev-2500	310	78	issue	issue	NOUN
inlawrev-2500	310	79	,	,	PUNCT
inlawrev-2500	310	80	this	this	DET
inlawrev-2500	310	81	distinction	distinction	NOUN
inlawrev-2500	310	82	is	be	AUX
inlawrev-2500	310	83	largely	largely	ADV
inlawrev-2500	310	84	semantic	semantic	ADJ
inlawrev-2500	310	85	rather	rather	ADV
inlawrev-2500	310	86	than	than	ADP
inlawrev-2500	310	87	substantive	substantive	ADJ
inlawrev-2500	310	88	.	.	PUNCT
inlawrev-2500	311	1	"^^	"^^	PROPN
inlawrev-2500	311	2	b.	b.	PROPN
inlawrev-2500	311	3	assignment	assignment	NOUN
inlawrev-2500	311	4	of	of	ADP
inlawrev-2500	311	5	income	income	NOUN
inlawrev-2500	311	6	in	in	ADP
inlawrev-2500	311	7	the	the	DET
inlawrev-2500	311	8	personal	personal	ADJ
inlawrev-2500	311	9	service	service	NOUN
inlawrev-2500	311	10	corporation	corporation	NOUN
inlawrev-2500	311	11	context	context	NOUN
inlawrev-2500	311	12	,	,	PUNCT
inlawrev-2500	311	13	the	the	DET
inlawrev-2500	311	14	assignment	assignment	NOUN
inlawrev-2500	311	15	of	of	ADP
inlawrev-2500	311	16	income	income	NOUN
inlawrev-2500	311	17	doctrine	doctrine	NOUN
inlawrev-2500	311	18	has	have	AUX
inlawrev-2500	311	19	been	be	AUX
inlawrev-2500	311	20	used	use	VERB
inlawrev-2500	311	21	to	to	PART
inlawrev-2500	311	22	bypass	bypass	VERB
inlawrev-2500	311	23	the	the	DET
inlawrev-2500	311	24	corporation	corporation	NOUN
inlawrev-2500	311	25	and	and	CCONJ
inlawrev-2500	311	26	to	to	PART
inlawrev-2500	311	27	tax	tax	VERB
inlawrev-2500	311	28	the	the	DET
inlawrev-2500	311	29	income	income	NOUN
inlawrev-2500	311	30	to	to	ADP
inlawrev-2500	311	31	the	the	DET
inlawrev-2500	311	32	"	"	PUNCT
inlawrev-2500	311	33	true	true	ADJ
inlawrev-2500	311	34	earner	earner	NOUN
inlawrev-2500	311	35	,	,	PUNCT
inlawrev-2500	311	36	"	"	PUNCT
inlawrev-2500	311	37	the	the	DET
inlawrev-2500	311	38	employee.	employee.	ADJ
inlawrev-2500	311	39	®	®	NOUN
inlawrev-2500	311	40	^	^	PUNCT
inlawrev-2500	311	41	the	the	DET
inlawrev-2500	311	42	desired	desire	VERB
inlawrev-2500	311	43	result	result	NOUN
inlawrev-2500	311	44	of	of	ADP
inlawrev-2500	311	45	this	this	DET
inlawrev-2500	311	46	attack	attack	NOUN
inlawrev-2500	311	47	is	be	AUX
inlawrev-2500	311	48	the	the	DET
inlawrev-2500	311	49	same	same	ADJ
inlawrev-2500	311	50	as	as	ADP
inlawrev-2500	311	51	with	with	ADP
inlawrev-2500	311	52	the	the	DET
inlawrev-2500	311	53	sham	sham	ADJ
inlawrev-2500	311	54	corporation	corporation	NOUN
inlawrev-2500	311	55	argument	argument	NOUN
inlawrev-2500	311	56	,	,	PUNCT
inlawrev-2500	311	57	the	the	DET
inlawrev-2500	311	58	corporation	corporation	NOUN
inlawrev-2500	311	59	is	be	AUX
inlawrev-2500	311	60	ignored.^^	ignored.^^	PUNCT
inlawrev-2500	311	61	denoted	denote	VERB
inlawrev-2500	311	62	as	as	ADP
inlawrev-2500	311	63	"	"	PUNCT
inlawrev-2500	311	64	the	the	DET
inlawrev-2500	311	65	first	first	ADJ
inlawrev-2500	311	66	principle	principle	NOUN
inlawrev-2500	311	67	of	of	ADP
inlawrev-2500	311	68	income	income	NOUN
inlawrev-2500	311	69	taxation,"^^	taxation,"^^	NOUN
inlawrev-2500	311	70	the	the	DET
inlawrev-2500	311	71	assignment	assignment	NOUN
inlawrev-2500	311	72	of	of	ADP
inlawrev-2500	311	73	income	income	NOUN
inlawrev-2500	311	74	doctrine	doctrine	NOUN
inlawrev-2500	311	75	requires	require	VERB
inlawrev-2500	311	76	that	that	SCONJ
inlawrev-2500	311	77	income	income	NOUN
inlawrev-2500	311	78	be	be	AUX
inlawrev-2500	311	79	taxed	tax	VERB
inlawrev-2500	311	80	to	to	ADP
inlawrev-2500	311	81	the	the	DET
inlawrev-2500	311	82	party	party	NOUN
inlawrev-2500	311	83	who	who	PRON
inlawrev-2500	311	84	earned	earn	VERB
inlawrev-2500	311	85	it.^^	it.^^	NOUN
inlawrev-2500	311	86	the	the	DET
inlawrev-2500	311	87	doctrine	doctrine	NOUN
inlawrev-2500	311	88	was	be	AUX
inlawrev-2500	311	89	first	first	ADV
inlawrev-2500	311	90	established	establish	VERB
inlawrev-2500	311	91	in	in	ADP
inlawrev-2500	311	92	the	the	DET
inlawrev-2500	311	93	landmark	landmark	NOUN
inlawrev-2500	311	94	case	case	NOUN
inlawrev-2500	311	95	of	of	ADP
inlawrev-2500	311	96	lucas	lucas	PROPN
inlawrev-2500	311	97	v.	v.	ADP
inlawrev-2500	311	98	earl^^	earl^^	NUM
inlawrev-2500	311	99	where	where	SCONJ
inlawrev-2500	311	100	the	the	DET
inlawrev-2500	311	101	taxpayer	taxpayer	NOUN
inlawrev-2500	311	102	,	,	PUNCT
inlawrev-2500	311	103	an	an	DET
inlawrev-2500	311	104	attorney	attorney	NOUN
inlawrev-2500	311	105	,	,	PUNCT
inlawrev-2500	311	106	contracted	contract	VERB
inlawrev-2500	311	107	with	with	ADP
inlawrev-2500	311	108	his	his	PRON
inlawrev-2500	311	109	wife	wife	NOUN
inlawrev-2500	311	110	for	for	ADP
inlawrev-2500	311	111	joint	joint	ADJ
inlawrev-2500	311	112	ownership	ownership	NOUN
inlawrev-2500	311	113	of	of	ADP
inlawrev-2500	311	114	everything	everything	PRON
inlawrev-2500	311	115	they	they	PRON
inlawrev-2500	311	116	had	have	VERB
inlawrev-2500	311	117	or	or	CCONJ
inlawrev-2500	311	118	might	might	AUX
inlawrev-2500	311	119	acquire	acquire	VERB
inlawrev-2500	311	120	,	,	PUNCT
inlawrev-2500	311	121	including	include	VERB
inlawrev-2500	311	122	earnings	earning	NOUN
inlawrev-2500	311	123	.	.	PUNCT
inlawrev-2500	312	1	thereafter	thereafter	ADV
inlawrev-2500	312	2	,	,	PUNCT
inlawrev-2500	312	3	the	the	DET
inlawrev-2500	312	4	husband	husband	NOUN
inlawrev-2500	312	5	only	only	ADV
inlawrev-2500	312	6	reported	report	VERB
inlawrev-2500	312	7	half	half	NOUN
inlawrev-2500	312	8	of	of	ADP
inlawrev-2500	312	9	his	his	PRON
inlawrev-2500	312	10	income	income	NOUN
inlawrev-2500	312	11	.	.	PUNCT
inlawrev-2500	313	1	holding	hold	VERB
inlawrev-2500	313	2	that	that	SCONJ
inlawrev-2500	313	3	the	the	DET
inlawrev-2500	313	4	taxpayer	taxpayer	NOUN
inlawrev-2500	313	5	was	be	AUX
inlawrev-2500	313	6	taxable	taxable	ADJ
inlawrev-2500	313	7	on	on	ADP
inlawrev-2500	313	8	the	the	DET
inlawrev-2500	313	9	entire	entire	ADJ
inlawrev-2500	313	10	income	income	NOUN
inlawrev-2500	313	11	.	.	PUNCT
inlawrev-2500	314	1	justice	justice	PROPN
inlawrev-2500	314	2	holmes	holmes	PROPN
inlawrev-2500	314	3	created	create	VERB
inlawrev-2500	314	4	the	the	DET
inlawrev-2500	314	5	now	now	ADV
inlawrev-2500	314	6	-	-	PUNCT
inlawrev-2500	314	7	famous	famous	ADJ
inlawrev-2500	314	8	fruit	fruit	NOUN
inlawrev-2500	314	9	and	and	CCONJ
inlawrev-2500	314	10	tree	tree	NOUN
inlawrev-2500	314	11	metaphor	metaphor	NOUN
inlawrev-2500	314	12	:	:	PUNCT
inlawrev-2500	315	1	[	[	X
inlawrev-2500	315	2	t]his	t]his	DET
inlawrev-2500	315	3	case	case	NOUN
inlawrev-2500	315	4	is	be	AUX
inlawrev-2500	315	5	not	not	PART
inlawrev-2500	315	6	to	to	PART
inlawrev-2500	315	7	be	be	AUX
inlawrev-2500	315	8	decided	decide	VERB
inlawrev-2500	315	9	by	by	ADP
inlawrev-2500	315	10	attenuated	attenuate	VERB
inlawrev-2500	315	11	subtleties	subtlety	NOUN
inlawrev-2500	315	12	.	.	PUNCT
inlawrev-2500	316	1	it	it	PRON
inlawrev-2500	316	2	turns	turn	VERB
inlawrev-2500	316	3	on	on	ADP
inlawrev-2500	316	4	the	the	DET
inlawrev-2500	316	5	import	import	NOUN
inlawrev-2500	316	6	and	and	CCONJ
inlawrev-2500	316	7	reasonable	reasonable	ADJ
inlawrev-2500	316	8	construction	construction	NOUN
inlawrev-2500	316	9	of	of	ADP
inlawrev-2500	316	10	the	the	DET
inlawrev-2500	316	11	tax"see	tax"see	ADJ
inlawrev-2500	316	12	note	note	NOUN
inlawrev-2500	316	13	38	38	NUM
inlawrev-2500	316	14	supra	supra	NOUN
inlawrev-2500	316	15	and	and	CCONJ
inlawrev-2500	316	16	accompanying	accompany	VERB
inlawrev-2500	316	17	text	text	NOUN
inlawrev-2500	316	18	.	.	PUNCT
inlawrev-2500	317	1	*	*	PUNCT
inlawrev-2500	317	2	*	*	PUNCT
inlawrev-2500	317	3	see	see	VERB
inlawrev-2500	317	4	,	,	PUNCT
inlawrev-2500	317	5	e.g.	e.g.	ADV
inlawrev-2500	317	6	,	,	PUNCT
inlawrev-2500	317	7	foglesong	foglesong	NOUN
inlawrev-2500	317	8	v.	v.	PROPN
inlawrev-2500	317	9	commissioner	commissioner	NOUN
inlawrev-2500	317	10	,	,	PUNCT
inlawrev-2500	317	11	35	35	NUM
inlawrev-2500	317	12	t.c.m	t.c.m	NOUN
inlawrev-2500	317	13	.	.	PUNCT
inlawrev-2500	318	1	(	(	PUNCT
inlawrev-2500	318	2	cch	cch	NOUN
inlawrev-2500	318	3	)	)	PUNCT
inlawrev-2500	318	4	1309	1309	NUM
inlawrev-2500	318	5	(	(	PUNCT
inlawrev-2500	318	6	1976	1976	NUM
inlawrev-2500	318	7	)	)	PUNCT
inlawrev-2500	318	8	.	.	PUNCT
inlawrev-2500	319	1	"	"	PUNCT
inlawrev-2500	319	2	see	see	VERB
inlawrev-2500	319	3	,	,	PUNCT
inlawrev-2500	319	4	e.g.	e.g.	ADV
inlawrev-2500	319	5	,	,	PUNCT
inlawrev-2500	319	6	morrison	morrison	PROPN
inlawrev-2500	319	7	v.	v.	PROPN
inlawrev-2500	319	8	commissioner	commissioner	PROPN
inlawrev-2500	319	9	,	,	PUNCT
inlawrev-2500	319	10	54	54	NUM
inlawrev-2500	319	11	t.c	t.c	PROPN
inlawrev-2500	319	12	.	.	PROPN
inlawrev-2500	319	13	758	758	NUM
inlawrev-2500	319	14	(	(	PUNCT
inlawrev-2500	319	15	1970	1970	NUM
inlawrev-2500	319	16	)	)	PUNCT
inlawrev-2500	319	17	;	;	PUNCT
inlawrev-2500	319	18	noonan	noonan	PROPN
inlawrev-2500	319	19	v.	v.	PROPN
inlawrev-2500	319	20	commissioner	commissioner	PROPN
inlawrev-2500	319	21	,	,	PUNCT
inlawrev-2500	319	22	52	52	NUM
inlawrev-2500	319	23	t.c	t.c	PROPN
inlawrev-2500	319	24	.	.	PROPN
inlawrev-2500	319	25	907	907	NUM
inlawrev-2500	319	26	(	(	PUNCT
inlawrev-2500	319	27	1969	1969	NUM
inlawrev-2500	319	28	)	)	PUNCT
inlawrev-2500	319	29	.	.	PUNCT
inlawrev-2500	320	1	"	"	PUNCT
inlawrev-2500	320	2	"	"	PUNCT
inlawrev-2500	320	3	keller	keller	PROPN
inlawrev-2500	320	4	v.	v.	PROPN
inlawrev-2500	320	5	commissioner	commissioner	PROPN
inlawrev-2500	320	6	,	,	PUNCT
inlawrev-2500	320	7	[	[	X
inlawrev-2500	320	8	1981	1981	NUM
inlawrev-2500	320	9	transfer	transfer	NOUN
inlawrev-2500	320	10	binder	binder	NOUN
inlawrev-2500	320	11	]	]	PUNCT
inlawrev-2500	320	12	tax	tax	NOUN
inlawrev-2500	320	13	ct	ct	PROPN
inlawrev-2500	320	14	.	.	PUNCT
inlawrev-2500	320	15	rep	rep	PROPN
inlawrev-2500	320	16	.	.	PROPN
inlawrev-2500	320	17	(	(	PUNCT
inlawrev-2500	320	18	cch	cch	PROPN
inlawrev-2500	320	19	)	)	PUNCT
inlawrev-2500	320	20	no	no	NOUN
inlawrev-2500	320	21	.	.	NOUN
inlawrev-2500	320	22	38,401	38,401	NUM
inlawrev-2500	320	23	,	,	PUNCT
inlawrev-2500	320	24	at	at	ADP
inlawrev-2500	320	25	4183	4183	NUM
inlawrev-2500	320	26	.	.	PUNCT
inlawrev-2500	321	1	"	"	PUNCT
inlawrev-2500	321	2	yd	yd	NOUN
inlawrev-2500	321	3	.	.	PUNCT
inlawrev-2500	322	1	at	at	ADP
inlawrev-2500	322	2	4194	4194	NUM
inlawrev-2500	322	3	.	.	PUNCT
inlawrev-2500	323	1	*	*	PUNCT
inlawrev-2500	323	2	^see	^see	NUM
inlawrev-2500	323	3	,	,	PUNCT
inlawrev-2500	323	4	e.g.	e.g.	ADV
inlawrev-2500	323	5	,	,	PUNCT
inlawrev-2500	323	6	jones	jones	PROPN
inlawrev-2500	323	7	v.	v.	PROPN
inlawrev-2500	323	8	commissioner	commissioner	PROPN
inlawrev-2500	323	9	,	,	PUNCT
inlawrev-2500	323	10	64	64	NUM
inlawrev-2500	323	11	t.c	t.c	PROPN
inlawrev-2500	323	12	.	.	PROPN
inlawrev-2500	324	1	1066	1066	NUM
inlawrev-2500	324	2	(	(	PUNCT
inlawrev-2500	324	3	1975	1975	NUM
inlawrev-2500	324	4	)	)	PUNCT
inlawrev-2500	324	5	;	;	PUNCT
inlawrev-2500	324	6	american	american	PROPN
inlawrev-2500	324	7	sav	sav	PROPN
inlawrev-2500	324	8	.	.	PUNCT
inlawrev-2500	324	9	bank	bank	PROPN
inlawrev-2500	324	10	v.	v.	PROPN
inlawrev-2500	324	11	commissioner	commissioner	PROPN
inlawrev-2500	324	12	,	,	PUNCT
inlawrev-2500	324	13	56	56	NUM
inlawrev-2500	324	14	t.c	t.c	PROPN
inlawrev-2500	324	15	.	.	PROPN
inlawrev-2500	324	16	828	828	NUM
inlawrev-2500	324	17	(	(	PUNCT
inlawrev-2500	324	18	1971	1971	NUM
inlawrev-2500	324	19	)	)	PUNCT
inlawrev-2500	324	20	;	;	PUNCT
inlawrev-2500	324	21	rubin	rubin	PROPN
inlawrev-2500	324	22	v.	v.	PROPN
inlawrev-2500	324	23	commissioner	commissioner	PROPN
inlawrev-2500	324	24	,	,	PUNCT
inlawrev-2500	324	25	51	51	NUM
inlawrev-2500	324	26	t.c	t.c	PROPN
inlawrev-2500	324	27	.	.	PROPN
inlawrev-2500	324	28	251	251	NUM
inlawrev-2500	324	29	(	(	PUNCT
inlawrev-2500	324	30	1968	1968	NUM
inlawrev-2500	324	31	)	)	PUNCT
inlawrev-2500	324	32	,	,	PUNCT
inlawrev-2500	324	33	rev'd	rev'd	VERB
inlawrev-2500	324	34	and	and	CCONJ
inlawrev-2500	324	35	remanded	remand	VERB
inlawrev-2500	324	36	,	,	PUNCT
inlawrev-2500	324	37	429	429	NUM
inlawrev-2500	324	38	f.2d	f.2d	ADP
inlawrev-2500	324	39	650	650	NUM
inlawrev-2500	324	40	(	(	PUNCT
inlawrev-2500	324	41	2d	2d	NUM
inlawrev-2500	324	42	cir	cir	NOUN
inlawrev-2500	324	43	.	.	PROPN
inlawrev-2500	324	44	1970	1970	NUM
inlawrev-2500	324	45	)	)	PUNCT
inlawrev-2500	324	46	.	.	PUNCT
inlawrev-2500	325	1	"	"	PUNCT
inlawrev-2500	325	2	see	see	VERB
inlawrev-2500	325	3	notes	note	NOUN
inlawrev-2500	325	4	60	60	NUM
inlawrev-2500	325	5	-	-	SYM
inlawrev-2500	325	6	61	61	NUM
inlawrev-2500	325	7	supra	supra	NOUN
inlawrev-2500	325	8	and	and	CCONJ
inlawrev-2500	325	9	accompanying	accompany	VERB
inlawrev-2500	325	10	text	text	NOUN
inlawrev-2500	325	11	.	.	PUNCT
inlawrev-2500	326	1	"	"	PUNCT
inlawrev-2500	326	2	commissioner	commissioner	PROPN
inlawrev-2500	326	3	v.	v.	PROPN
inlawrev-2500	326	4	culbertson	culbertson	PROPN
inlawrev-2500	326	5	,	,	PUNCT
inlawrev-2500	326	6	337	337	NUM
inlawrev-2500	326	7	u.s	u.s	PROPN
inlawrev-2500	326	8	.	.	PROPN
inlawrev-2500	326	9	733	733	NUM
inlawrev-2500	326	10	,	,	PUNCT
inlawrev-2500	326	11	739	739	NUM
inlawrev-2500	326	12	(	(	PUNCT
inlawrev-2500	326	13	1949	1949	NUM
inlawrev-2500	326	14	)	)	PUNCT
inlawrev-2500	326	15	.	.	PUNCT
inlawrev-2500	327	1	•7d	•7d	PROPN
inlawrev-2500	327	2	.	.	PUNCT
inlawrev-2500	328	1	at	at	ADP
inlawrev-2500	328	2	739	739	NUM
inlawrev-2500	328	3	-	-	SYM
inlawrev-2500	328	4	40	40	NUM
inlawrev-2500	328	5	.	.	PUNCT
inlawrev-2500	329	1	"	"	PUNCT
inlawrev-2500	329	2	281	281	NUM
inlawrev-2500	329	3	u.s	u.s	PROPN
inlawrev-2500	329	4	.	.	PROPN
inlawrev-2500	329	5	ill	ill	PROPN
inlawrev-2500	329	6	(	(	PUNCT
inlawrev-2500	329	7	1930	1930	NUM
inlawrev-2500	329	8	)	)	PUNCT
inlawrev-2500	329	9	.	.	PUNCT
inlawrev-2500	330	1	648	648	NUM
inlawrev-2500	330	2	indiana	indiana	PROPN
inlawrev-2500	330	3	lawreview	lawreview	PROPN
inlawrev-2500	331	1	[	[	X
inlawrev-2500	331	2	vol	vol	NOUN
inlawrev-2500	331	3	.	.	PUNCT
inlawrev-2500	331	4	15:639	15:639	PROPN
inlawrev-2500	331	5	ing	ing	ADJ
inlawrev-2500	331	6	act	act	NOUN
inlawrev-2500	331	7	.	.	PUNCT
inlawrev-2500	332	1	there	there	PRON
inlawrev-2500	332	2	is	be	VERB
inlawrev-2500	332	3	no	no	DET
inlawrev-2500	332	4	doubt	doubt	NOUN
inlawrev-2500	332	5	that	that	SCONJ
inlawrev-2500	332	6	the	the	DET
inlawrev-2500	332	7	statute	statute	NOUN
inlawrev-2500	332	8	could	could	AUX
inlawrev-2500	332	9	tax	tax	VERB
inlawrev-2500	332	10	salaries	salary	NOUN
inlawrev-2500	332	11	to	to	ADP
inlawrev-2500	332	12	those	those	PRON
inlawrev-2500	332	13	who	who	PRON
inlawrev-2500	332	14	earned	earn	VERB
inlawrev-2500	332	15	them	they	PRON
inlawrev-2500	332	16	and	and	CCONJ
inlawrev-2500	332	17	provide	provide	VERB
inlawrev-2500	332	18	that	that	SCONJ
inlawrev-2500	332	19	the	the	DET
inlawrev-2500	332	20	tax	tax	NOUN
inlawrev-2500	332	21	could	could	AUX
inlawrev-2500	332	22	not	not	PART
inlawrev-2500	332	23	be	be	AUX
inlawrev-2500	332	24	escaped	escape	VERB
inlawrev-2500	332	25	by	by	ADP
inlawrev-2500	332	26	anticipatory	anticipatory	ADJ
inlawrev-2500	332	27	arrangements	arrangement	NOUN
inlawrev-2500	332	28	and	and	CCONJ
inlawrev-2500	332	29	contracts	contract	NOUN
inlawrev-2500	332	30	however	however	ADV
inlawrev-2500	332	31	skillfully	skillfully	ADV
inlawrev-2500	332	32	devised	devise	VERB
inlawrev-2500	332	33	to	to	PART
inlawrev-2500	332	34	prevent	prevent	VERB
inlawrev-2500	332	35	the	the	DET
inlawrev-2500	332	36	salary	salary	NOUN
inlawrev-2500	332	37	when	when	SCONJ
inlawrev-2500	332	38	paid	pay	VERB
inlawrev-2500	332	39	from	from	ADP
inlawrev-2500	332	40	vesting	vest	VERB
inlawrev-2500	332	41	even	even	ADV
inlawrev-2500	332	42	for	for	ADP
inlawrev-2500	332	43	a	a	DET
inlawrev-2500	332	44	second	second	NOUN
inlawrev-2500	332	45	in	in	ADP
inlawrev-2500	332	46	the	the	DET
inlawrev-2500	332	47	man	man	NOUN
inlawrev-2500	332	48	who	who	PRON
inlawrev-2500	332	49	earned	earn	VERB
inlawrev-2500	332	50	it	it	PRON
inlawrev-2500	332	51	that	that	PRON
inlawrev-2500	332	52	seems	seem	VERB
inlawrev-2500	332	53	to	to	ADP
inlawrev-2500	332	54	us	we	PRON
inlawrev-2500	332	55	the	the	DET
inlawrev-2500	332	56	import	import	NOUN
inlawrev-2500	332	57	of	of	ADP
inlawrev-2500	332	58	the	the	DET
inlawrev-2500	332	59	statute	statute	NOUN
inlawrev-2500	332	60	before	before	ADP
inlawrev-2500	332	61	us	we	PRON
inlawrev-2500	332	62	and	and	CCONJ
inlawrev-2500	332	63	we	we	PRON
inlawrev-2500	332	64	think	think	VERB
inlawrev-2500	332	65	that	that	SCONJ
inlawrev-2500	332	66	no	no	DET
inlawrev-2500	332	67	distinction	distinction	NOUN
inlawrev-2500	332	68	can	can	AUX
inlawrev-2500	332	69	be	be	AUX
inlawrev-2500	332	70	taken	take	VERB
inlawrev-2500	332	71	according	accord	VERB
inlawrev-2500	332	72	to	to	ADP
inlawrev-2500	332	73	the	the	DET
inlawrev-2500	332	74	motives	motive	NOUN
inlawrev-2500	332	75	leading	lead	VERB
inlawrev-2500	332	76	to	to	ADP
inlawrev-2500	332	77	the	the	DET
inlawrev-2500	332	78	arrangement	arrangement	NOUN
inlawrev-2500	332	79	by	by	ADP
inlawrev-2500	332	80	which	which	PRON
inlawrev-2500	332	81	the	the	DET
inlawrev-2500	332	82	fruits	fruit	NOUN
inlawrev-2500	332	83	are	be	AUX
inlawrev-2500	332	84	attributed	attribute	VERB
inlawrev-2500	332	85	to	to	ADP
inlawrev-2500	332	86	a	a	DET
inlawrev-2500	332	87	different	different	ADJ
inlawrev-2500	332	88	tree	tree	NOUN
inlawrev-2500	332	89	from	from	ADP
inlawrev-2500	332	90	that	that	PRON
inlawrev-2500	332	91	on	on	ADP
inlawrev-2500	332	92	which	which	PRON
inlawrev-2500	333	1	they	they	PRON
inlawrev-2500	333	2	grew.^^	grew.^^	VERB
inlawrev-2500	334	1	thereafter	thereafter	ADV
inlawrev-2500	334	2	,	,	PUNCT
inlawrev-2500	334	3	any	any	DET
inlawrev-2500	334	4	arrangement	arrangement	NOUN
inlawrev-2500	334	5	which	which	PRON
inlawrev-2500	334	6	even	even	ADV
inlawrev-2500	334	7	suggested	suggest	VERB
inlawrev-2500	334	8	an	an	DET
inlawrev-2500	334	9	artificial	artificial	ADJ
inlawrev-2500	334	10	shifting	shifting	NOUN
inlawrev-2500	334	11	of	of	ADP
inlawrev-2500	334	12	income	income	NOUN
inlawrev-2500	334	13	was	be	AUX
inlawrev-2500	334	14	closely	closely	ADV
inlawrev-2500	334	15	and	and	CCONJ
inlawrev-2500	334	16	often	often	ADV
inlawrev-2500	334	17	laboriously	laboriously	ADV
inlawrev-2500	334	18	scrutinized	scrutinize	VERB
inlawrev-2500	334	19	.	.	PUNCT
inlawrev-2500	335	1	the	the	DET
inlawrev-2500	335	2	personal	personal	ADJ
inlawrev-2500	335	3	service	service	NOUN
inlawrev-2500	335	4	corporation	corporation	NOUN
inlawrev-2500	335	5	by	by	ADP
inlawrev-2500	335	6	its	its	PRON
inlawrev-2500	335	7	very	very	ADJ
inlawrev-2500	335	8	nature	nature	NOUN
inlawrev-2500	335	9	reeked	reeked	ADJ
inlawrev-2500	335	10	with	with	ADP
inlawrev-2500	335	11	this	this	DET
inlawrev-2500	335	12	suggestion.^	suggestion.^	PROPN
inlawrev-2500	335	13	®	®	NOUN
inlawrev-2500	335	14	with	with	ADP
inlawrev-2500	335	15	the	the	DET
inlawrev-2500	335	16	exception	exception	NOUN
inlawrev-2500	335	17	of	of	ADP
inlawrev-2500	335	18	early	early	ADJ
inlawrev-2500	335	19	cases,	cases,	NOUN
inlawrev-2500	335	20	®	®	NOUN
inlawrev-2500	335	21	^	^	PUNCT
inlawrev-2500	335	22	the	the	DET
inlawrev-2500	335	23	tax	tax	NOUN
inlawrev-2500	335	24	court	court	NOUN
inlawrev-2500	335	25	has	have	AUX
inlawrev-2500	335	26	been	be	AUX
inlawrev-2500	335	27	very	very	ADV
inlawrev-2500	335	28	receptive	receptive	ADJ
inlawrev-2500	335	29	to	to	ADP
inlawrev-2500	335	30	the	the	DET
inlawrev-2500	335	31	assignment	assignment	NOUN
inlawrev-2500	335	32	of	of	ADP
inlawrev-2500	335	33	income	income	NOUN
inlawrev-2500	335	34	attack	attack	NOUN
inlawrev-2500	335	35	in	in	ADP
inlawrev-2500	335	36	the	the	DET
inlawrev-2500	335	37	personal	personal	ADJ
inlawrev-2500	335	38	service	service	PROPN
inlawrev-2500	335	39	corporation	corporation	PROPN
inlawrev-2500	335	40	situation.^	situation.^	PROPN
inlawrev-2500	335	41	"	"	PUNCT
inlawrev-2500	335	42	some	some	PRON
inlawrev-2500	335	43	of	of	ADP
inlawrev-2500	335	44	the	the	DET
inlawrev-2500	335	45	decided	decide	VERB
inlawrev-2500	335	46	cases	case	NOUN
inlawrev-2500	335	47	are	be	AUX
inlawrev-2500	335	48	unquestionably	unquestionably	ADV
inlawrev-2500	335	49	justifiable	justifiable	ADJ
inlawrev-2500	335	50	because	because	SCONJ
inlawrev-2500	335	51	the	the	DET
inlawrev-2500	335	52	"	"	PUNCT
inlawrev-2500	335	53	employee	employee	NOUN
inlawrev-2500	335	54	"	"	PUNCT
inlawrev-2500	335	55	was	be	AUX
inlawrev-2500	335	56	the	the	DET
inlawrev-2500	335	57	true	true	ADJ
inlawrev-2500	335	58	earner	earner	NOUN
inlawrev-2500	335	59	.	.	PUNCT
inlawrev-2500	336	1	'^	'^	PROPN
inlawrev-2500	336	2	other	other	ADJ
inlawrev-2500	336	3	cases	case	NOUN
inlawrev-2500	336	4	,	,	PUNCT
inlawrev-2500	336	5	however	however	ADV
inlawrev-2500	336	6	,	,	PUNCT
inlawrev-2500	336	7	are	be	AUX
inlawrev-2500	336	8	not	not	PART
inlawrev-2500	336	9	easily	easily	ADV
inlawrev-2500	336	10	reconciled	reconcile	VERB
inlawrev-2500	336	11	without	without	ADP
inlawrev-2500	336	12	admitting	admit	VERB
inlawrev-2500	336	13	that	that	SCONJ
inlawrev-2500	336	14	the	the	DET
inlawrev-2500	336	15	corporate	corporate	ADJ
inlawrev-2500	336	16	entity	entity	NOUN
inlawrev-2500	336	17	was	be	AUX
inlawrev-2500	336	18	completely	completely	ADV
inlawrev-2500	336	19	ignored.^^	ignored.^^	VERB
inlawrev-2500	336	20	the	the	DET
inlawrev-2500	336	21	"	"	PUNCT
inlawrev-2500	336	22	easy	easy	ADJ
inlawrev-2500	336	23	"	"	PUNCT
inlawrev-2500	336	24	cases	case	NOUN
inlawrev-2500	336	25	epitomize	epitomize	VERB
inlawrev-2500	336	26	the	the	DET
inlawrev-2500	336	27	situation	situation	NOUN
inlawrev-2500	336	28	where	where	SCONJ
inlawrev-2500	336	29	either	either	CCONJ
inlawrev-2500	336	30	the	the	DET
inlawrev-2500	336	31	requisite	requisite	ADJ
inlawrev-2500	336	32	formalities	formality	NOUN
inlawrev-2500	336	33	were	be	AUX
inlawrev-2500	336	34	not	not	PART
inlawrev-2500	336	35	followed	follow	VERB
inlawrev-2500	336	36	or	or	CCONJ
inlawrev-2500	336	37	a	a	DET
inlawrev-2500	336	38	law	law	NOUN
inlawrev-2500	336	39	precluded	preclude	VERB
inlawrev-2500	336	40	certain	certain	ADJ
inlawrev-2500	336	41	corporate	corporate	ADJ
inlawrev-2500	336	42	action	action	NOUN
inlawrev-2500	336	43	,	,	PUNCT
inlawrev-2500	336	44	and	and	CCONJ
inlawrev-2500	336	45	therefore	therefore	ADV
inlawrev-2500	336	46	,	,	PUNCT
inlawrev-2500	336	47	the	the	DET
inlawrev-2500	336	48	corporation	corporation	NOUN
inlawrev-2500	336	49	could	could	AUX
inlawrev-2500	336	50	not	not	PART
inlawrev-2500	336	51	have	have	AUX
inlawrev-2500	336	52	earned	earn	VERB
inlawrev-2500	336	53	the	the	DET
inlawrev-2500	336	54	income	income	NOUN
inlawrev-2500	336	55	.	.	PUNCT
inlawrev-2500	337	1	in	in	ADP
inlawrev-2500	337	2	jones	jones	PROPN
inlawrev-2500	337	3	v.	v.	PROPN
inlawrev-2500	337	4	commissioner,''^	commissioner,''^	PROPN
inlawrev-2500	337	5	a	a	DET
inlawrev-2500	337	6	federal	federal	ADJ
inlawrev-2500	337	7	court	court	NOUN
inlawrev-2500	337	8	reporter	reporter	NOUN
inlawrev-2500	337	9	"	"	PUNCT
inlawrev-2500	337	10	/d	/d	PUNCT
inlawrev-2500	337	11	.	.	PUNCT
inlawrev-2500	338	1	at	at	ADP
inlawrev-2500	338	2	114	114	NUM
inlawrev-2500	338	3	-	-	SYM
inlawrev-2500	338	4	15	15	NUM
inlawrev-2500	338	5	(	(	PUNCT
inlawrev-2500	338	6	emphasis	emphasis	NOUN
inlawrev-2500	338	7	added	add	VERB
inlawrev-2500	338	8	)	)	PUNCT
inlawrev-2500	338	9	.	.	PUNCT
inlawrev-2500	339	1	"	"	PUNCT
inlawrev-2500	339	2	the	the	DET
inlawrev-2500	339	3	tax	tax	NOUN
inlawrev-2500	339	4	court	court	NOUN
inlawrev-2500	339	5	in	in	ADP
inlawrev-2500	339	6	american	american	PROPN
inlawrev-2500	339	7	sav	sav	PROPN
inlawrev-2500	339	8	.	.	PUNCT
inlawrev-2500	339	9	bank	bank	PROPN
inlawrev-2500	339	10	v.	v.	PROPN
inlawrev-2500	339	11	commissioner	commissioner	PROPN
inlawrev-2500	339	12	,	,	PUNCT
inlawrev-2500	339	13	56	56	NUM
inlawrev-2500	339	14	t.c	t.c	PROPN
inlawrev-2500	339	15	.	.	PROPN
inlawrev-2500	339	16	828	828	NUM
inlawrev-2500	339	17	(	(	PUNCT
inlawrev-2500	339	18	1971	1971	NUM
inlawrev-2500	339	19	)	)	PUNCT
inlawrev-2500	339	20	,	,	PUNCT
inlawrev-2500	339	21	admitted	admit	VERB
inlawrev-2500	339	22	its	its	PRON
inlawrev-2500	339	23	dilemma	dilemma	NOUN
inlawrev-2500	339	24	.	.	PUNCT
inlawrev-2500	340	1	[	[	X
inlawrev-2500	340	2	t]he	t]he	ADV
inlawrev-2500	340	3	conceptually	conceptually	ADV
inlawrev-2500	340	4	difficult	difficult	ADJ
inlawrev-2500	340	5	arrangement	arrangement	NOUN
inlawrev-2500	340	6	where	where	SCONJ
inlawrev-2500	340	7	an	an	DET
inlawrev-2500	340	8	individual	individual	NOUN
inlawrev-2500	340	9	performs	perform	VERB
inlawrev-2500	340	10	services	service	NOUN
inlawrev-2500	340	11	thereby	thereby	ADV
inlawrev-2500	340	12	earning	earn	VERB
inlawrev-2500	340	13	the	the	DET
inlawrev-2500	340	14	income	income	NOUN
inlawrev-2500	340	15	that	that	PRON
inlawrev-2500	340	16	is	be	AUX
inlawrev-2500	340	17	received	receive	VERB
inlawrev-2500	340	18	and	and	CCONJ
inlawrev-2500	340	19	the	the	DET
inlawrev-2500	340	20	next	next	ADJ
inlawrev-2500	340	21	day	day	NOUN
inlawrev-2500	340	22	performs	perform	VERB
inlawrev-2500	340	23	the	the	DET
inlawrev-2500	340	24	same	same	ADJ
inlawrev-2500	340	25	services	service	NOUN
inlawrev-2500	340	26	and	and	CCONJ
inlawrev-2500	340	27	the	the	DET
inlawrev-2500	340	28	compensation	compensation	NOUN
inlawrev-2500	340	29	,	,	PUNCT
inlawrev-2500	340	30	when	when	SCONJ
inlawrev-2500	340	31	paid	pay	VERB
inlawrev-2500	340	32	to	to	ADP
inlawrev-2500	340	33	a	a	DET
inlawrev-2500	340	34	corporation	corporation	NOUN
inlawrev-2500	340	35	wholly	wholly	ADV
inlawrev-2500	340	36	owned	own	VERB
inlawrev-2500	340	37	by	by	ADP
inlawrev-2500	340	38	that	that	DET
inlawrev-2500	340	39	individual	individual	NOUN
inlawrev-2500	340	40	,	,	PUNCT
inlawrev-2500	340	41	is	be	AUX
inlawrev-2500	340	42	said	say	VERB
inlawrev-2500	340	43	to	to	PART
inlawrev-2500	340	44	have	have	AUX
inlawrev-2500	340	45	been	be	AUX
inlawrev-2500	340	46	earned	earn	VERB
inlawrev-2500	340	47	by	by	ADP
inlawrev-2500	340	48	the	the	DET
inlawrev-2500	340	49	corporation	corporation	NOUN
inlawrev-2500	340	50	.	.	PUNCT
inlawrev-2500	341	1	the	the	DET
inlawrev-2500	341	2	patent	patent	NOUN
inlawrev-2500	341	3	artificiality	artificiality	NOUN
inlawrev-2500	341	4	of	of	ADP
inlawrev-2500	341	5	such	such	DET
inlawrev-2500	341	6	a	a	DET
inlawrev-2500	341	7	situation	situation	NOUN
inlawrev-2500	341	8	leads	lead	VERB
inlawrev-2500	341	9	this	this	DET
inlawrev-2500	341	10	court	court	NOUN
inlawrev-2500	341	11	to	to	PART
inlawrev-2500	341	12	carefully	carefully	ADV
inlawrev-2500	341	13	scrutinize	scrutinize	VERB
inlawrev-2500	341	14	any	any	DET
inlawrev-2500	341	15	such	such	ADJ
inlawrev-2500	341	16	arrangement	arrangement	NOUN
inlawrev-2500	341	17	to	to	PART
inlawrev-2500	341	18	assure	assure	VERB
inlawrev-2500	341	19	that	that	SCONJ
inlawrev-2500	341	20	an	an	DET
inlawrev-2500	341	21	individual	individual	NOUN
inlawrev-2500	341	22	is	be	AUX
inlawrev-2500	341	23	not	not	PART
inlawrev-2500	341	24	merely	merely	ADV
inlawrev-2500	341	25	siphoning	siphon	VERB
inlawrev-2500	341	26	off	off	ADP
inlawrev-2500	341	27	income	income	NOUN
inlawrev-2500	341	28	to	to	ADP
inlawrev-2500	341	29	another	another	DET
inlawrev-2500	341	30	entity	entity	NOUN
inlawrev-2500	341	31	at	at	ADP
inlawrev-2500	341	32	the	the	DET
inlawrev-2500	341	33	expense	expense	NOUN
inlawrev-2500	341	34	of	of	ADP
inlawrev-2500	341	35	the	the	DET
inlawrev-2500	341	36	public	public	ADJ
inlawrev-2500	341	37	fisc	fisc	NOUN
inlawrev-2500	341	38	.	.	PUNCT
inlawrev-2500	342	1	i	i	PRON
inlawrev-2500	342	2	d.	d.	PROPN
inlawrev-2500	342	3	at	at	ADP
inlawrev-2500	342	4	839	839	NUM
inlawrev-2500	342	5	.	.	PUNCT
inlawrev-2500	343	1	"	"	PUNCT
inlawrev-2500	343	2	laughton	laughton	PROPN
inlawrev-2500	343	3	v.	v.	PROPN
inlawrev-2500	343	4	commissioner	commissioner	PROPN
inlawrev-2500	343	5	,	,	PUNCT
inlawrev-2500	343	6	40	40	NUM
inlawrev-2500	343	7	b.t.a	b.t.a	NOUN
inlawrev-2500	343	8	.	.	PUNCT
inlawrev-2500	344	1	101	101	NUM
inlawrev-2500	344	2	(	(	PUNCT
inlawrev-2500	344	3	1939	1939	NUM
inlawrev-2500	344	4	)	)	PUNCT
inlawrev-2500	344	5	;	;	PUNCT
inlawrev-2500	345	1	fox	fox	PROPN
inlawrev-2500	345	2	v.	v.	PROPN
inlawrev-2500	345	3	commissioner	commissioner	PROPN
inlawrev-2500	345	4	,	,	PUNCT
inlawrev-2500	345	5	37	37	NUM
inlawrev-2500	345	6	b.t.a	b.t.a	NOUN
inlawrev-2500	345	7	.	.	PROPN
inlawrev-2500	345	8	271	271	NUM
inlawrev-2500	345	9	(	(	PUNCT
inlawrev-2500	345	10	1938	1938	NUM
inlawrev-2500	345	11	)	)	PUNCT
inlawrev-2500	345	12	.	.	PUNCT
inlawrev-2500	346	1	'	'	PUNCT
inlawrev-2500	346	2	°	°	NOUN
inlawrev-2500	346	3	see	see	VERB
inlawrev-2500	346	4	,	,	PUNCT
inlawrev-2500	346	5	e.g.	e.g.	ADV
inlawrev-2500	346	6	,	,	PUNCT
inlawrev-2500	346	7	mclver	mclver	NOUN
inlawrev-2500	346	8	v.	v.	PROPN
inlawrev-2500	346	9	commissioner	commissioner	NOUN
inlawrev-2500	346	10	,	,	PUNCT
inlawrev-2500	346	11	36	36	NUM
inlawrev-2500	346	12	t.c.m	t.c.m	NOUN
inlawrev-2500	346	13	.	.	PUNCT
inlawrev-2500	347	1	(	(	PUNCT
inlawrev-2500	347	2	cch	cch	PROPN
inlawrev-2500	347	3	)	)	PUNCT
inlawrev-2500	347	4	719	719	NUM
inlawrev-2500	347	5	(	(	PUNCT
inlawrev-2500	347	6	1977	1977	NUM
inlawrev-2500	347	7	)	)	PUNCT
inlawrev-2500	347	8	;	;	PUNCT
inlawrev-2500	347	9	foglesong	foglesong	PROPN
inlawrev-2500	347	10	v.	v.	PROPN
inlawrev-2500	347	11	commissioner	commissioner	PROPN
inlawrev-2500	347	12	,	,	PUNCT
inlawrev-2500	347	13	35	35	NUM
inlawrev-2500	347	14	t.c.m	t.c.m	NOUN
inlawrev-2500	347	15	.	.	PUNCT
inlawrev-2500	348	1	(	(	PUNCT
inlawrev-2500	348	2	cch	cch	NOUN
inlawrev-2500	348	3	)	)	PUNCT
inlawrev-2500	348	4	1309	1309	NUM
inlawrev-2500	348	5	(	(	PUNCT
inlawrev-2500	348	6	1976	1976	NUM
inlawrev-2500	348	7	)	)	PUNCT
inlawrev-2500	348	8	;	;	PUNCT
inlawrev-2500	348	9	jones	jones	PROPN
inlawrev-2500	348	10	v.	v.	PROPN
inlawrev-2500	348	11	commissioner	commissioner	PROPN
inlawrev-2500	348	12	,	,	PUNCT
inlawrev-2500	348	13	64	64	NUM
inlawrev-2500	348	14	t.c	t.c	PROPN
inlawrev-2500	348	15	.	.	PROPN
inlawrev-2500	348	16	1066	1066	NUM
inlawrev-2500	348	17	(	(	PUNCT
inlawrev-2500	348	18	1975	1975	NUM
inlawrev-2500	348	19	)	)	PUNCT
inlawrev-2500	348	20	;	;	PUNCT
inlawrev-2500	348	21	shaw	shaw	PROPN
inlawrev-2500	348	22	v.	v.	PROPN
inlawrev-2500	348	23	commissioner	commissioner	PROPN
inlawrev-2500	348	24	,	,	PUNCT
inlawrev-2500	348	25	59	59	NUM
inlawrev-2500	348	26	t.c	t.c	PROPN
inlawrev-2500	348	27	.	.	PROPN
inlawrev-2500	348	28	375	375	NUM
inlawrev-2500	348	29	(	(	PUNCT
inlawrev-2500	348	30	1972	1972	NUM
inlawrev-2500	348	31	)	)	PUNCT
inlawrev-2500	348	32	;	;	PUNCT
inlawrev-2500	348	33	american	american	PROPN
inlawrev-2500	348	34	sav	sav	PROPN
inlawrev-2500	348	35	.	.	PUNCT
inlawrev-2500	348	36	bank	bank	PROPN
inlawrev-2500	348	37	v.	v.	PROPN
inlawrev-2500	348	38	commissioner	commissioner	PROPN
inlawrev-2500	348	39	,	,	PUNCT
inlawrev-2500	348	40	56	56	NUM
inlawrev-2500	348	41	t.c	t.c	PROPN
inlawrev-2500	348	42	.	.	PROPN
inlawrev-2500	348	43	828	828	NUM
inlawrev-2500	348	44	(	(	PUNCT
inlawrev-2500	348	45	1971	1971	NUM
inlawrev-2500	348	46	)	)	PUNCT
inlawrev-2500	348	47	;	;	PUNCT
inlawrev-2500	348	48	rubin	rubin	PROPN
inlawrev-2500	348	49	v.	v.	PROPN
inlawrev-2500	348	50	commissioner	commissioner	PROPN
inlawrev-2500	348	51	,	,	PUNCT
inlawrev-2500	348	52	51	51	NUM
inlawrev-2500	348	53	t.c	t.c	PROPN
inlawrev-2500	348	54	.	.	PROPN
inlawrev-2500	348	55	251	251	NUM
inlawrev-2500	348	56	(	(	PUNCT
inlawrev-2500	348	57	1968	1968	NUM
inlawrev-2500	348	58	)	)	PUNCT
inlawrev-2500	348	59	.	.	PUNCT
inlawrev-2500	349	1	but	but	CCONJ
inlawrev-2500	349	2	see	see	VERB
inlawrev-2500	349	3	gettler	gettler	NOUN
inlawrev-2500	349	4	v.	v.	PROPN
inlawrev-2500	349	5	commissioner	commissioner	PROPN
inlawrev-2500	349	6	,	,	PUNCT
inlawrev-2500	349	7	34	34	NUM
inlawrev-2500	349	8	t.c.m	t.c.m	NOUN
inlawrev-2500	349	9	.	.	PUNCT
inlawrev-2500	350	1	(	(	PUNCT
inlawrev-2500	350	2	cch	cch	NOUN
inlawrev-2500	350	3	)	)	PUNCT
inlawrev-2500	350	4	442	442	NUM
inlawrev-2500	350	5	(	(	PUNCT
inlawrev-2500	350	6	1975	1975	NUM
inlawrev-2500	350	7	)	)	PUNCT
inlawrev-2500	350	8	;	;	PUNCT
inlawrev-2500	350	9	estate	estate	NOUN
inlawrev-2500	350	10	of	of	ADP
inlawrev-2500	350	11	cole	cole	PROPN
inlawrev-2500	350	12	v.	v.	PROPN
inlawrev-2500	350	13	commissioner	commissioner	PROPN
inlawrev-2500	350	14	,	,	PUNCT
inlawrev-2500	350	15	32	32	NUM
inlawrev-2500	350	16	t.c.m	t.c.m	NOUN
inlawrev-2500	350	17	.	.	PUNCT
inlawrev-2500	351	1	(	(	PUNCT
inlawrev-2500	351	2	cch	cch	NOUN
inlawrev-2500	351	3	)	)	PUNCT
inlawrev-2500	351	4	313	313	NUM
inlawrev-2500	351	5	(	(	PUNCT
inlawrev-2500	351	6	1973	1973	NUM
inlawrev-2500	351	7	)	)	PUNCT
inlawrev-2500	351	8	.	.	PUNCT
inlawrev-2500	352	1	"	"	PUNCT
inlawrev-2500	352	2	see	see	VERB
inlawrev-2500	352	3	notes	note	VERB
inlawrev-2500	352	4	73	73	NUM
inlawrev-2500	352	5	-	-	SYM
inlawrev-2500	352	6	79	79	NUM
inlawrev-2500	352	7	infra	infra	NOUN
inlawrev-2500	352	8	and	and	CCONJ
inlawrev-2500	352	9	accompanying	accompany	VERB
inlawrev-2500	352	10	text	text	NOUN
inlawrev-2500	352	11	.	.	PUNCT
inlawrev-2500	353	1	"	"	PUNCT
inlawrev-2500	353	2	see	see	VERB
inlawrev-2500	353	3	notes	note	VERB
inlawrev-2500	353	4	87	87	NUM
inlawrev-2500	353	5	-	-	SYM
inlawrev-2500	353	6	93	93	NUM
inlawrev-2500	353	7	infra	infra	NOUN
inlawrev-2500	353	8	and	and	CCONJ
inlawrev-2500	353	9	accompanying	accompany	VERB
inlawrev-2500	353	10	text	text	NOUN
inlawrev-2500	353	11	.	.	PUNCT
inlawrev-2500	354	1	"	"	PUNCT
inlawrev-2500	354	2	64	64	NUM
inlawrev-2500	354	3	t.c	t.c	PROPN
inlawrev-2500	354	4	.	.	PROPN
inlawrev-2500	354	5	1066	1066	NUM
inlawrev-2500	354	6	(	(	PUNCT
inlawrev-2500	354	7	1975	1975	NUM
inlawrev-2500	354	8	)	)	PUNCT
inlawrev-2500	354	9	.	.	PUNCT
inlawrev-2500	355	1	jones	jones	PROPN
inlawrev-2500	355	2	was	be	AUX
inlawrev-2500	355	3	also	also	ADV
inlawrev-2500	355	4	decided	decide	VERB
inlawrev-2500	355	5	on	on	ADP
inlawrev-2500	355	6	the	the	DET
inlawrev-2500	355	7	basis	basis	NOUN
inlawrev-2500	355	8	of	of	ADP
inlawrev-2500	355	9	section	section	NOUN
inlawrev-2500	355	10	482	482	NUM
inlawrev-2500	355	11	.	.	PUNCT
inlawrev-2500	356	1	i	i	PRON
inlawrev-2500	356	2	d.	d.	PROPN
inlawrev-2500	356	3	at	at	ADP
inlawrev-2500	356	4	1077	1077	NUM
inlawrev-2500	356	5	-	-	SYM
inlawrev-2500	356	6	79	79	NUM
inlawrev-2500	356	7	.	.	PUNCT
inlawrev-2500	357	1	1982	1982	NUM
inlawrev-2500	357	2	]	]	PUNCT
inlawrev-2500	357	3	personal	personal	ADJ
inlawrev-2500	357	4	service	service	NOUN
inlawrev-2500	357	5	corporation	corporation	NOUN
inlawrev-2500	357	6	649	649	NUM
inlawrev-2500	357	7	formed	form	VERB
inlawrev-2500	357	8	a	a	DET
inlawrev-2500	357	9	corporation	corporation	NOUN
inlawrev-2500	357	10	to	to	PART
inlawrev-2500	357	11	conduct	conduct	VERB
inlawrev-2500	357	12	the	the	DET
inlawrev-2500	357	13	business	business	NOUN
inlawrev-2500	357	14	of	of	ADP
inlawrev-2500	357	15	court	court	NOUN
inlawrev-2500	357	16	reporting	reporting	NOUN
inlawrev-2500	357	17	.	.	PUNCT
inlawrev-2500	358	1	the	the	DET
inlawrev-2500	358	2	court	court	NOUN
inlawrev-2500	358	3	noted	note	VERB
inlawrev-2500	358	4	that	that	SCONJ
inlawrev-2500	358	5	the	the	DET
inlawrev-2500	358	6	taxpayer	taxpayer	NOUN
inlawrev-2500	358	7	had	have	AUX
inlawrev-2500	358	8	not	not	PART
inlawrev-2500	358	9	assigned	assign	VERB
inlawrev-2500	358	10	any	any	PRON
inlawrev-2500	358	11	of	of	ADP
inlawrev-2500	358	12	his	his	PRON
inlawrev-2500	358	13	rights	right	NOUN
inlawrev-2500	358	14	or	or	CCONJ
inlawrev-2500	358	15	obligations	obligation	NOUN
inlawrev-2500	358	16	as	as	ADP
inlawrev-2500	358	17	a	a	DET
inlawrev-2500	358	18	court	court	NOUN
inlawrev-2500	358	19	reporter	reporter	NOUN
inlawrev-2500	358	20	to	to	ADP
inlawrev-2500	358	21	the	the	DET
inlawrev-2500	358	22	corporation	corporation	NOUN
inlawrev-2500	358	23	,	,	PUNCT
inlawrev-2500	358	24	and	and	CCONJ
inlawrev-2500	358	25	had	have	AUX
inlawrev-2500	358	26	not	not	PART
inlawrev-2500	358	27	executed	execute	VERB
inlawrev-2500	358	28	an	an	DET
inlawrev-2500	358	29	employment	employment	NOUN
inlawrev-2500	358	30	contract	contract	NOUN
inlawrev-2500	358	31	.	.	PUNCT
inlawrev-2500	359	1	the	the	DET
inlawrev-2500	359	2	court	court	NOUN
inlawrev-2500	359	3	,	,	PUNCT
inlawrev-2500	359	4	however	however	ADV
inlawrev-2500	359	5	,	,	PUNCT
inlawrev-2500	359	6	relied	rely	VERB
inlawrev-2500	359	7	primarily	primarily	ADV
inlawrev-2500	359	8	on	on	ADP
inlawrev-2500	359	9	a	a	DET
inlawrev-2500	359	10	statute	statute	NOUN
inlawrev-2500	359	11	that	that	PRON
inlawrev-2500	359	12	required	require	VERB
inlawrev-2500	359	13	the	the	DET
inlawrev-2500	359	14	court	court	NOUN
inlawrev-2500	359	15	reporter	reporter	NOUN
inlawrev-2500	359	16	personally	personally	ADV
inlawrev-2500	359	17	to	to	PART
inlawrev-2500	359	18	prepare	prepare	VERB
inlawrev-2500	359	19	,	,	PUNCT
inlawrev-2500	359	20	certify	certify	VERB
inlawrev-2500	359	21	,	,	PUNCT
inlawrev-2500	359	22	and	and	CCONJ
inlawrev-2500	359	23	sell	sell	VERB
inlawrev-2500	359	24	the	the	DET
inlawrev-2500	359	25	transcripts.^^	transcripts.^^	NOUN
inlawrev-2500	359	26	because	because	SCONJ
inlawrev-2500	359	27	the	the	DET
inlawrev-2500	359	28	corporation	corporation	NOUN
inlawrev-2500	359	29	could	could	AUX
inlawrev-2500	359	30	not	not	PART
inlawrev-2500	359	31	itself	itself	PRON
inlawrev-2500	359	32	be	be	AUX
inlawrev-2500	359	33	a	a	DET
inlawrev-2500	359	34	court	court	NOUN
inlawrev-2500	359	35	reporter	reporter	NOUN
inlawrev-2500	359	36	,	,	PUNCT
inlawrev-2500	359	37	the	the	DET
inlawrev-2500	359	38	court	court	NOUN
inlawrev-2500	359	39	held	hold	VERB
inlawrev-2500	359	40	that	that	SCONJ
inlawrev-2500	359	41	mr	mr	PROPN
inlawrev-2500	359	42	.	.	PROPN
inlawrev-2500	359	43	jones	jones	PROPN
inlawrev-2500	359	44	was	be	AUX
inlawrev-2500	359	45	the	the	DET
inlawrev-2500	359	46	true	true	ADJ
inlawrev-2500	359	47	earner.^^	earner.^^	NOUN
inlawrev-2500	360	1	likewise	likewise	ADV
inlawrev-2500	360	2	,	,	PUNCT
inlawrev-2500	360	3	in	in	ADP
inlawrev-2500	360	4	mclver	mclver	NOUN
inlawrev-2500	360	5	v.	v.	ADP
inlawrev-2500	360	6	commissioner,^^	commissioner,^^	PROPN
inlawrev-2500	360	7	the	the	DET
inlawrev-2500	360	8	taxpayer	taxpayer	NOUN
inlawrev-2500	360	9	sought	seek	VERB
inlawrev-2500	360	10	to	to	PART
inlawrev-2500	360	11	have	have	VERB
inlawrev-2500	360	12	a	a	DET
inlawrev-2500	360	13	brokerage	brokerage	NOUN
inlawrev-2500	360	14	commission	commission	NOUN
inlawrev-2500	360	15	taxed	tax	VERB
inlawrev-2500	360	16	as	as	ADP
inlawrev-2500	360	17	income	income	NOUN
inlawrev-2500	360	18	to	to	ADP
inlawrev-2500	360	19	his	his	PRON
inlawrev-2500	360	20	corporation	corporation	NOUN
inlawrev-2500	360	21	which	which	PRON
inlawrev-2500	360	22	was	be	AUX
inlawrev-2500	360	23	not	not	PART
inlawrev-2500	360	24	licensed	license	VERB
inlawrev-2500	360	25	as	as	ADP
inlawrev-2500	360	26	a	a	DET
inlawrev-2500	360	27	real	real	ADJ
inlawrev-2500	360	28	estate	estate	NOUN
inlawrev-2500	360	29	broker	broker	NOUN
inlawrev-2500	360	30	;	;	PUNCT
inlawrev-2500	360	31	the	the	DET
inlawrev-2500	360	32	corporate	corporate	ADJ
inlawrev-2500	360	33	receipt	receipt	NOUN
inlawrev-2500	360	34	of	of	ADP
inlawrev-2500	360	35	the	the	DET
inlawrev-2500	360	36	commission	commission	NOUN
inlawrev-2500	360	37	would	would	AUX
inlawrev-2500	360	38	have	have	AUX
inlawrev-2500	360	39	been	be	AUX
inlawrev-2500	360	40	a	a	DET
inlawrev-2500	360	41	violation	violation	NOUN
inlawrev-2500	360	42	of	of	ADP
inlawrev-2500	360	43	the	the	DET
inlawrev-2500	360	44	state	state	NOUN
inlawrev-2500	360	45	law	law	NOUN
inlawrev-2500	360	46	.	.	PUNCT
inlawrev-2500	361	1	although	although	SCONJ
inlawrev-2500	361	2	the	the	DET
inlawrev-2500	361	3	illegality	illegality	NOUN
inlawrev-2500	361	4	of	of	ADP
inlawrev-2500	361	5	the	the	DET
inlawrev-2500	361	6	transaction	transaction	NOUN
inlawrev-2500	361	7	would	would	AUX
inlawrev-2500	361	8	not	not	PART
inlawrev-2500	361	9	affect	affect	VERB
inlawrev-2500	361	10	the	the	DET
inlawrev-2500	361	11	taxation	taxation	NOUN
inlawrev-2500	361	12	if	if	SCONJ
inlawrev-2500	361	13	it	it	PRON
inlawrev-2500	361	14	was	be	AUX
inlawrev-2500	361	15	indeed	indeed	ADV
inlawrev-2500	361	16	earned	earn	VERB
inlawrev-2500	361	17	by	by	ADP
inlawrev-2500	361	18	the	the	DET
inlawrev-2500	361	19	corporation	corporation	NOUN
inlawrev-2500	361	20	,	,	PUNCT
inlawrev-2500	361	21	the	the	DET
inlawrev-2500	361	22	court	court	NOUN
inlawrev-2500	361	23	held	hold	VERB
inlawrev-2500	361	24	that	that	SCONJ
inlawrev-2500	361	25	the	the	DET
inlawrev-2500	361	26	income	income	NOUN
inlawrev-2500	361	27	in	in	ADP
inlawrev-2500	361	28	this	this	DET
inlawrev-2500	361	29	instance	instance	NOUN
inlawrev-2500	361	30	was	be	AUX
inlawrev-2500	361	31	earned	earn	VERB
inlawrev-2500	361	32	by	by	ADP
inlawrev-2500	361	33	mr	mr	PROPN
inlawrev-2500	361	34	.	.	PROPN
inlawrev-2500	361	35	mclver	mclver	PROPN
inlawrev-2500	361	36	functioning	function	VERB
inlawrev-2500	361	37	as	as	ADP
inlawrev-2500	361	38	a	a	DET
inlawrev-2500	361	39	real	real	ADJ
inlawrev-2500	361	40	estate	estate	NOUN
inlawrev-2500	361	41	broker	broker	NOUN
inlawrev-2500	361	42	and	and	CCONJ
inlawrev-2500	361	43	not	not	PART
inlawrev-2500	361	44	as	as	ADP
inlawrev-2500	361	45	an	an	DET
inlawrev-2500	361	46	agent	agent	NOUN
inlawrev-2500	361	47	of	of	ADP
inlawrev-2500	361	48	the	the	DET
inlawrev-2500	361	49	corporation	corporation	NOUN
inlawrev-2500	361	50	.	.	PUNCT
inlawrev-2500	361	51	"	"	PUNCT
inlawrev-2500	362	1	finally	finally	ADV
inlawrev-2500	362	2	,	,	PUNCT
inlawrev-2500	362	3	rouhik	rouhik	PROPN
inlawrev-2500	362	4	v.	v.	ADP
inlawrev-2500	362	5	commissioner'^^	commissioner'^^	NOUN
inlawrev-2500	362	6	represents	represent	VERB
inlawrev-2500	362	7	a	a	DET
inlawrev-2500	362	8	case	case	NOUN
inlawrev-2500	362	9	in	in	ADP
inlawrev-2500	362	10	which	which	PRON
inlawrev-2500	362	11	the	the	DET
inlawrev-2500	362	12	corporation	corporation	NOUN
inlawrev-2500	362	13	was	be	AUX
inlawrev-2500	362	14	permitted	permit	VERB
inlawrev-2500	362	15	to	to	PART
inlawrev-2500	362	16	do	do	VERB
inlawrev-2500	362	17	nothing	nothing	PRON
inlawrev-2500	362	18	and	and	CCONJ
inlawrev-2500	362	19	therefore	therefore	ADV
inlawrev-2500	362	20	could	could	AUX
inlawrev-2500	362	21	not	not	PART
inlawrev-2500	362	22	have	have	AUX
inlawrev-2500	362	23	earned	earn	VERB
inlawrev-2500	362	24	the	the	DET
inlawrev-2500	362	25	income.^^	income.^^	NOUN
inlawrev-2500	362	26	most	most	ADJ
inlawrev-2500	362	27	of	of	ADP
inlawrev-2500	362	28	the	the	DET
inlawrev-2500	362	29	cases	case	NOUN
inlawrev-2500	362	30	,	,	PUNCT
inlawrev-2500	362	31	however	however	ADV
inlawrev-2500	362	32	,	,	PUNCT
inlawrev-2500	362	33	do	do	AUX
inlawrev-2500	362	34	not	not	PART
inlawrev-2500	362	35	fall	fall	VERB
inlawrev-2500	362	36	into	into	ADP
inlawrev-2500	362	37	the	the	DET
inlawrev-2500	362	38	"	"	PUNCT
inlawrev-2500	362	39	easy	easy	ADJ
inlawrev-2500	362	40	"	"	PUNCT
inlawrev-2500	362	41	category	category	NOUN
inlawrev-2500	362	42	and	and	CCONJ
inlawrev-2500	362	43	their	their	PRON
inlawrev-2500	362	44	common	common	ADJ
inlawrev-2500	362	45	conclusion	conclusion	NOUN
inlawrev-2500	362	46	that	that	SCONJ
inlawrev-2500	362	47	the	the	DET
inlawrev-2500	362	48	corporation	corporation	NOUN
inlawrev-2500	362	49	did	do	AUX
inlawrev-2500	362	50	not	not	PART
inlawrev-2500	362	51	earn	earn	VERB
inlawrev-2500	362	52	the	the	DET
inlawrev-2500	362	53	income	income	NOUN
inlawrev-2500	362	54	is	be	AUX
inlawrev-2500	362	55	not	not	PART
inlawrev-2500	362	56	readily	readily	ADV
inlawrev-2500	362	57	justified	justify	VERB
inlawrev-2500	362	58	.	.	PUNCT
inlawrev-2500	363	1	again	again	ADV
inlawrev-2500	363	2	fox^^	fox^^	NOUN
inlawrev-2500	363	3	and	and	CCONJ
inlawrev-2500	363	4	laughton^^	laughton^^	NUM
inlawrev-2500	363	5	provide	provide	VERB
inlawrev-2500	363	6	the	the	DET
inlawrev-2500	363	7	historical	historical	ADJ
inlawrev-2500	363	8	backdrop	backdrop	NOUN
inlawrev-2500	363	9	,	,	PUNCT
inlawrev-2500	363	10	but	but	CCONJ
inlawrev-2500	363	11	also	also	ADV
inlawrev-2500	363	12	intensify	intensify	VERB
inlawrev-2500	363	13	the	the	DET
inlawrev-2500	363	14	confusion	confusion	NOUN
inlawrev-2500	363	15	.	.	PUNCT
inlawrev-2500	364	1	in	in	ADP
inlawrev-2500	364	2	fox	fox	PROPN
inlawrev-2500	364	3	,	,	PUNCT
inlawrev-2500	364	4	fontaine	fontaine	PROPN
inlawrev-2500	364	5	fox	fox	PROPN
inlawrev-2500	364	6	assigned	assign	VERB
inlawrev-2500	364	7	all	all	DET
inlawrev-2500	364	8	copyright	copyright	NOUN
inlawrev-2500	364	9	interests	interest	NOUN
inlawrev-2500	364	10	in	in	ADP
inlawrev-2500	364	11	his	his	PRON
inlawrev-2500	364	12	cartoons	cartoon	NOUN
inlawrev-2500	364	13	to	to	ADP
inlawrev-2500	364	14	his	his	PRON
inlawrev-2500	364	15	corporation	corporation	NOUN
inlawrev-2500	364	16	and	and	CCONJ
inlawrev-2500	364	17	signed	sign	VERB
inlawrev-2500	364	18	an	an	DET
inlawrev-2500	364	19	employment	employment	NOUN
inlawrev-2500	364	20	contract	contract	NOUN
inlawrev-2500	364	21	for	for	SCONJ
inlawrev-2500	364	22	his	his	PRON
inlawrev-2500	364	23	services	service	NOUN
inlawrev-2500	364	24	to	to	PART
inlawrev-2500	364	25	be	be	AUX
inlawrev-2500	364	26	rendered	render	VERB
inlawrev-2500	364	27	exclusively	exclusively	ADV
inlawrev-2500	364	28	for	for	ADP
inlawrev-2500	364	29	his	his	PRON
inlawrev-2500	364	30	corporation	corporation	NOUN
inlawrev-2500	364	31	.	.	PUNCT
inlawrev-2500	365	1	the	the	DET
inlawrev-2500	365	2	corporation	corporation	NOUN
inlawrev-2500	365	3	then	then	ADV
inlawrev-2500	365	4	contracted	contract	VERB
inlawrev-2500	365	5	with	with	ADP
inlawrev-2500	365	6	third	third	ADJ
inlawrev-2500	365	7	parties	party	NOUN
inlawrev-2500	365	8	for	for	ADP
inlawrev-2500	365	9	fox	fox	PROPN
inlawrev-2500	365	10	's	's	PART
inlawrev-2500	365	11	services	service	NOUN
inlawrev-2500	365	12	.	.	PUNCT
inlawrev-2500	366	1	the	the	DET
inlawrev-2500	366	2	board	board	NOUN
inlawrev-2500	366	3	of	of	ADP
inlawrev-2500	366	4	tax	tax	NOUN
inlawrev-2500	366	5	appeals	appeal	NOUN
inlawrev-2500	366	6	found	find	VERB
inlawrev-2500	366	7	that	that	SCONJ
inlawrev-2500	366	8	,	,	PUNCT
inlawrev-2500	366	9	because	because	SCONJ
inlawrev-2500	366	10	fox	fox	PROPN
inlawrev-2500	366	11	had	have	AUX
inlawrev-2500	366	12	not	not	PART
inlawrev-2500	366	13	personally	personally	ADV
inlawrev-2500	366	14	contracted	contract	VERB
inlawrev-2500	366	15	with	with	ADP
inlawrev-2500	366	16	third	third	ADJ
inlawrev-2500	366	17	parties	party	NOUN
inlawrev-2500	366	18	for	for	ADP
inlawrev-2500	366	19	his	his	PRON
inlawrev-2500	366	20	services	service	NOUN
inlawrev-2500	366	21	and	and	CCONJ
inlawrev-2500	366	22	implicitly	implicitly	ADV
inlawrev-2500	366	23	because	because	SCONJ
inlawrev-2500	366	24	he	he	PRON
inlawrev-2500	366	25	'	'	VERB
inlawrev-2500	366	26	*	*	VERB
inlawrev-2500	367	1	i	i	PRON
inlawrev-2500	367	2	d.	d.	PROPN
inlawrev-2500	367	3	at	at	ADP
inlawrev-2500	367	4	1076	1076	NUM
inlawrev-2500	367	5	-	-	SYM
inlawrev-2500	367	6	77	77	NUM
inlawrev-2500	367	7	.	.	PUNCT
inlawrev-2500	367	8	''	''	PUNCT
inlawrev-2500	368	1	i	i	PRON
inlawrev-2500	368	2	d.	d.	PROPN
inlawrev-2500	368	3	^«36	^«36	X
inlawrev-2500	368	4	t.c.m	t.c.m	PROPN
inlawrev-2500	368	5	.	.	PUNCT
inlawrev-2500	369	1	(	(	PUNCT
inlawrev-2500	369	2	cch	cch	PROPN
inlawrev-2500	369	3	)	)	PUNCT
inlawrev-2500	369	4	719	719	NUM
inlawrev-2500	369	5	(	(	PUNCT
inlawrev-2500	369	6	1977	1977	NUM
inlawrev-2500	369	7	)	)	PUNCT
inlawrev-2500	369	8	.	.	PUNCT
inlawrev-2500	370	1	"	"	PUNCT
inlawrev-2500	370	2	/d	/d	PUNCT
inlawrev-2500	370	3	.	.	PUNCT
inlawrev-2500	371	1	at	at	ADP
inlawrev-2500	371	2	722	722	NUM
inlawrev-2500	371	3	-	-	SYM
inlawrev-2500	371	4	23	23	NUM
inlawrev-2500	371	5	.	.	PUNCT
inlawrev-2500	371	6	^*53	^*53	PROPN
inlawrev-2500	372	1	t.c	t.c	PROPN
inlawrev-2500	372	2	.	.	PROPN
inlawrev-2500	372	3	365	365	NUM
inlawrev-2500	372	4	(	(	PUNCT
inlawrev-2500	372	5	1969	1969	NUM
inlawrev-2500	372	6	)	)	PUNCT
inlawrev-2500	372	7	.	.	PUNCT
inlawrev-2500	373	1	rouhik	rouhik	PROPN
inlawrev-2500	373	2	was	be	AUX
inlawrev-2500	373	3	not	not	PART
inlawrev-2500	373	4	based	base	VERB
inlawrev-2500	373	5	on	on	ADP
inlawrev-2500	373	6	the	the	DET
inlawrev-2500	373	7	sham	sham	ADJ
inlawrev-2500	373	8	corporation	corporation	NOUN
inlawrev-2500	373	9	,	,	PUNCT
inlawrev-2500	373	10	although	although	SCONJ
inlawrev-2500	373	11	it	it	PRON
inlawrev-2500	373	12	represents	represent	VERB
inlawrev-2500	373	13	the	the	DET
inlawrev-2500	373	14	extreme	extreme	ADJ
inlawrev-2500	373	15	situation	situation	NOUN
inlawrev-2500	373	16	where	where	SCONJ
inlawrev-2500	373	17	it	it	PRON
inlawrev-2500	373	18	would	would	AUX
inlawrev-2500	373	19	be	be	AUX
inlawrev-2500	373	20	appropriate	appropriate	ADJ
inlawrev-2500	373	21	,	,	PUNCT
inlawrev-2500	373	22	see	see	VERB
inlawrev-2500	373	23	notes	note	NOUN
inlawrev-2500	373	24	53	53	NUM
inlawrev-2500	373	25	-	-	SYM
inlawrev-2500	373	26	56	56	NUM
inlawrev-2500	373	27	supra	supra	NOUN
inlawrev-2500	373	28	and	and	CCONJ
inlawrev-2500	373	29	accompaning	accompane	VERB
inlawrev-2500	373	30	text	text	NOUN
inlawrev-2500	373	31	;	;	PUNCT
inlawrev-2500	373	32	the	the	DET
inlawrev-2500	373	33	case	case	NOUN
inlawrev-2500	373	34	was	be	AUX
inlawrev-2500	373	35	decided	decide	VERB
inlawrev-2500	373	36	using	use	VERB
inlawrev-2500	373	37	the	the	DET
inlawrev-2500	373	38	assignment	assignment	NOUN
inlawrev-2500	373	39	of	of	ADP
inlawrev-2500	373	40	income	income	NOUN
inlawrev-2500	373	41	doctrine	doctrine	NOUN
inlawrev-2500	373	42	.	.	PUNCT
inlawrev-2500	374	1	i	i	PRON
inlawrev-2500	374	2	d.	d.	PROPN
inlawrev-2500	374	3	''	''	PUNCT
inlawrev-2500	374	4	53	53	NUM
inlawrev-2500	374	5	t.c	t.c	PROPN
inlawrev-2500	374	6	.	.	PUNCT
inlawrev-2500	375	1	at	at	ADP
inlawrev-2500	375	2	380	380	NUM
inlawrev-2500	375	3	-	-	SYM
inlawrev-2500	375	4	81	81	NUM
inlawrev-2500	375	5	.	.	PUNCT
inlawrev-2500	376	1	the	the	DET
inlawrev-2500	376	2	rouhik	rouhik	PROPN
inlawrev-2500	376	3	court	court	NOUN
inlawrev-2500	376	4	noted	note	VERB
inlawrev-2500	376	5	:	:	PUNCT
inlawrev-2500	376	6	the	the	DET
inlawrev-2500	376	7	corporation	corporation	NOUN
inlawrev-2500	376	8	for	for	ADP
inlawrev-2500	376	9	instance	instance	NOUN
inlawrev-2500	376	10	did	do	AUX
inlawrev-2500	376	11	not	not	PART
inlawrev-2500	376	12	hire	hire	VERB
inlawrev-2500	376	13	the	the	DET
inlawrev-2500	376	14	personnel	personnel	NOUN
inlawrev-2500	376	15	.	.	PUNCT
inlawrev-2500	376	16	...	...	PUNCT
inlawrev-2500	377	1	it	it	PRON
inlawrev-2500	377	2	did	do	AUX
inlawrev-2500	377	3	not	not	PART
inlawrev-2500	377	4	determine	determine	VERB
inlawrev-2500	377	5	their	their	PRON
inlawrev-2500	377	6	salaries	salary	NOUN
inlawrev-2500	377	7	,	,	PUNCT
inlawrev-2500	377	8	or	or	CCONJ
inlawrev-2500	377	9	supervise	supervise	VERB
inlawrev-2500	377	10	them	they	PRON
inlawrev-2500	377	11	in	in	ADP
inlawrev-2500	377	12	their	their	PRON
inlawrev-2500	377	13	employments	employment	NOUN
inlawrev-2500	377	14	.	.	PUNCT
inlawrev-2500	378	1	ramin	ramin	PROPN
inlawrev-2500	378	2	did	do	VERB
inlawrev-2500	378	3	.	.	PUNCT
inlawrev-2500	378	4	.	.	PUNCT
inlawrev-2500	378	5	.	.	PUNCT
inlawrev-2500	379	1	.	.	PUNCT
inlawrev-2500	380	1	as	as	ADP
inlawrev-2500	380	2	a	a	DET
inlawrev-2500	380	3	practical	practical	ADJ
inlawrev-2500	380	4	matter	matter	NOUN
inlawrev-2500	380	5	,	,	PUNCT
inlawrev-2500	380	6	ramin	ramin	PROPN
inlawrev-2500	380	7	's	's	PART
inlawrev-2500	380	8	conduct	conduct	NOUN
inlawrev-2500	380	9	of	of	ADP
inlawrev-2500	380	10	this	this	DET
inlawrev-2500	380	11	office	office	NOUN
inlawrev-2500	380	12	was	be	AUX
inlawrev-2500	380	13	a	a	DET
inlawrev-2500	380	14	matter	matter	NOUN
inlawrev-2500	380	15	of	of	ADP
inlawrev-2500	380	16	indifference	indifference	NOUN
inlawrev-2500	380	17	to	to	ADP
inlawrev-2500	380	18	the	the	DET
inlawrev-2500	380	19	corporation	corporation	NOUN
inlawrev-2500	380	20	,	,	PUNCT
inlawrev-2500	380	21	which	which	PRON
inlawrev-2500	380	22	served	serve	VERB
inlawrev-2500	380	23	simply	simply	ADV
inlawrev-2500	380	24	as	as	ADP
inlawrev-2500	380	25	a	a	DET
inlawrev-2500	380	26	conduit	conduit	NOUN
inlawrev-2500	380	27	for	for	ADP
inlawrev-2500	380	28	income	income	NOUN
inlawrev-2500	380	29	and	and	CCONJ
inlawrev-2500	380	30	expense	expense	NOUN
inlawrev-2500	380	31	items	item	NOUN
inlawrev-2500	380	32	.	.	PUNCT
inlawrev-2500	380	33	.	.	PUNCT
inlawrev-2500	380	34	.	.	PUNCT
inlawrev-2500	380	35	.	.	PUNCT
inlawrev-2500	381	1	[	[	X
inlawrev-2500	381	2	ojn	ojn	VERB
inlawrev-2500	381	3	the	the	DET
inlawrev-2500	381	4	facts	fact	NOUN
inlawrev-2500	381	5	of	of	ADP
inlawrev-2500	381	6	the	the	DET
inlawrev-2500	381	7	present	present	ADJ
inlawrev-2500	381	8	case	case	NOUN
inlawrev-2500	381	9	.	.	PUNCT
inlawrev-2500	381	10	.	.	PUNCT
inlawrev-2500	381	11	.	.	PUNCT
inlawrev-2500	382	1	the	the	DET
inlawrev-2500	382	2	corporation	corporation	NOUN
inlawrev-2500	382	3	,	,	PUNCT
inlawrev-2500	382	4	.	.	PUNCT
inlawrev-2500	382	5	.	.	PUNCT
inlawrev-2500	382	6	.	.	PUNCT
inlawrev-2500	383	1	had	have	VERB
inlawrev-2500	383	2	nothing	nothing	PRON
inlawrev-2500	383	3	to	to	PART
inlawrev-2500	383	4	do	do	VERB
inlawrev-2500	383	5	with	with	ADP
inlawrev-2500	383	6	the	the	DET
inlawrev-2500	383	7	earning	earning	NOUN
inlawrev-2500	383	8	of	of	ADP
inlawrev-2500	383	9	the	the	DET
inlawrev-2500	383	10	amounts	amount	NOUN
inlawrev-2500	383	11	of	of	ADP
inlawrev-2500	383	12	income	income	NOUN
inlawrev-2500	383	13	involved	involve	VERB
inlawrev-2500	383	14	here	here	ADV
inlawrev-2500	383	15	.	.	PUNCT
inlawrev-2500	384	1	i	i	PRON
inlawrev-2500	384	2	d.	d.	PROPN
inlawrev-2500	384	3	(	(	PUNCT
inlawrev-2500	384	4	emphasis	emphasis	NOUN
inlawrev-2500	384	5	in	in	ADP
inlawrev-2500	384	6	original	original	ADJ
inlawrev-2500	384	7	)	)	PUNCT
inlawrev-2500	384	8	.	.	PUNCT
inlawrev-2500	385	1	'	'	PUNCT
inlawrev-2500	385	2	"	"	PUNCT
inlawrev-2500	385	3	37	37	NUM
inlawrev-2500	385	4	b.t.a	b.t.a	NOUN
inlawrev-2500	385	5	.	.	PROPN
inlawrev-2500	385	6	271	271	NUM
inlawrev-2500	385	7	(	(	PUNCT
inlawrev-2500	385	8	1938	1938	NUM
inlawrev-2500	385	9	)	)	PUNCT
inlawrev-2500	385	10	.	.	PUNCT
inlawrev-2500	386	1	«	«	PUNCT
inlawrev-2500	386	2	'	'	NUM
inlawrev-2500	386	3	40	40	NUM
inlawrev-2500	386	4	b.t.a	b.t.a	NOUN
inlawrev-2500	386	5	.	.	PUNCT
inlawrev-2500	387	1	101	101	NUM
inlawrev-2500	387	2	(	(	PUNCT
inlawrev-2500	387	3	1939	1939	NUM
inlawrev-2500	387	4	)	)	PUNCT
inlawrev-2500	387	5	.	.	PUNCT
inlawrev-2500	388	1	650	650	NUM
inlawrev-2500	388	2	indiana	indiana	PROPN
inlawrev-2500	388	3	lawreview	lawreview	PROPN
inlawrev-2500	389	1	[	[	X
inlawrev-2500	389	2	vol	vol	NOUN
inlawrev-2500	389	3	.	.	PUNCT
inlawrev-2500	389	4	15:639	15:639	NUM
inlawrev-2500	389	5	was	be	AUX
inlawrev-2500	389	6	contractually	contractually	ADV
inlawrev-2500	389	7	bound	bind	VERB
inlawrev-2500	389	8	to	to	ADP
inlawrev-2500	389	9	the	the	DET
inlawrev-2500	389	10	corporation	corporation	NOUN
inlawrev-2500	389	11	,	,	PUNCT
inlawrev-2500	389	12	no	no	DET
inlawrev-2500	389	13	assignment	assignment	NOUN
inlawrev-2500	389	14	of	of	ADP
inlawrev-2500	389	15	income	income	NOUN
inlawrev-2500	389	16	resulted/^	resulted/^	NOUN
inlawrev-2500	389	17	in	in	ADP
inlawrev-2500	389	18	laughton	laughton	PROPN
inlawrev-2500	389	19	,	,	PUNCT
inlawrev-2500	389	20	charles	charles	PROPN
inlawrev-2500	389	21	laughton	laughton	PROPN
inlawrev-2500	389	22	contracted	contract	VERB
inlawrev-2500	389	23	to	to	PART
inlawrev-2500	389	24	provide	provide	VERB
inlawrev-2500	389	25	his	his	PRON
inlawrev-2500	389	26	exclusive	exclusive	ADJ
inlawrev-2500	389	27	services	service	NOUN
inlawrev-2500	389	28	to	to	ADP
inlawrev-2500	389	29	the	the	DET
inlawrev-2500	389	30	corporation	corporation	NOUN
inlawrev-2500	389	31	in	in	ADP
inlawrev-2500	389	32	exchange	exchange	NOUN
inlawrev-2500	389	33	for	for	ADP
inlawrev-2500	389	34	a	a	DET
inlawrev-2500	389	35	fixed	fix	VERB
inlawrev-2500	389	36	salary	salary	NOUN
inlawrev-2500	389	37	,	,	PUNCT
inlawrev-2500	389	38	subject	subject	ADJ
inlawrev-2500	389	39	to	to	ADP
inlawrev-2500	389	40	certain	certain	ADJ
inlawrev-2500	389	41	contracts	contract	NOUN
inlawrev-2500	389	42	that	that	PRON
inlawrev-2500	389	43	laughton	laughton	PROPN
inlawrev-2500	389	44	had	have	AUX
inlawrev-2500	389	45	previously	previously	ADV
inlawrev-2500	389	46	executed	execute	VERB
inlawrev-2500	389	47	with	with	ADP
inlawrev-2500	389	48	other	other	ADJ
inlawrev-2500	389	49	production	production	NOUN
inlawrev-2500	389	50	companies	company	NOUN
inlawrev-2500	389	51	.	.	PUNCT
inlawrev-2500	390	1	laughton	laughton	PROPN
inlawrev-2500	390	2	assigned	assign	VERB
inlawrev-2500	390	3	the	the	DET
inlawrev-2500	390	4	profits	profit	NOUN
inlawrev-2500	390	5	of	of	ADP
inlawrev-2500	390	6	these	these	DET
inlawrev-2500	390	7	contracts	contract	NOUN
inlawrev-2500	390	8	to	to	ADP
inlawrev-2500	390	9	the	the	DET
inlawrev-2500	390	10	corporation	corporation	NOUN
inlawrev-2500	390	11	in	in	ADP
inlawrev-2500	390	12	consideration	consideration	NOUN
inlawrev-2500	390	13	for	for	ADP
inlawrev-2500	390	14	his	his	PRON
inlawrev-2500	390	15	employment	employment	NOUN
inlawrev-2500	390	16	contract	contract	NOUN
inlawrev-2500	390	17	.	.	PUNCT
inlawrev-2500	391	1	the	the	DET
inlawrev-2500	391	2	corporation	corporation	NOUN
inlawrev-2500	391	3	then	then	ADV
inlawrev-2500	391	4	contracted	contract	VERB
inlawrev-2500	391	5	with	with	ADP
inlawrev-2500	391	6	production	production	NOUN
inlawrev-2500	391	7	studios	studio	NOUN
inlawrev-2500	391	8	for	for	ADP
inlawrev-2500	391	9	the	the	DET
inlawrev-2500	391	10	"	"	PUNCT
inlawrev-2500	391	11	loan	loan	NOUN
inlawrev-2500	391	12	"	"	PUNCT
inlawrev-2500	391	13	of	of	ADP
inlawrev-2500	391	14	its	its	PRON
inlawrev-2500	391	15	employee	employee	NOUN
inlawrev-2500	391	16	,	,	PUNCT
inlawrev-2500	391	17	although	although	SCONJ
inlawrev-2500	391	18	laughton	laughton	PROPN
inlawrev-2500	391	19	personally	personally	ADV
inlawrev-2500	391	20	acknowledged	acknowledge	VERB
inlawrev-2500	391	21	in	in	ADP
inlawrev-2500	391	22	writing	write	VERB
inlawrev-2500	391	23	that	that	SCONJ
inlawrev-2500	391	24	"	"	PUNCT
inlawrev-2500	391	25	he	he	PRON
inlawrev-2500	391	26	obligated	obligate	VERB
inlawrev-2500	391	27	himself	himself	PRON
inlawrev-2500	391	28	,	,	PUNCT
inlawrev-2500	391	29	individually	individually	ADV
inlawrev-2500	391	30	,	,	PUNCT
inlawrev-2500	391	31	to	to	PART
inlawrev-2500	391	32	render	render	VERB
inlawrev-2500	391	33	the	the	DET
inlawrev-2500	391	34	services	service	NOUN
inlawrev-2500	391	35	agreed	agree	VERB
inlawrev-2500	391	36	upon	upon	SCONJ
inlawrev-2500	391	37	by	by	ADP
inlawrev-2500	391	38	the	the	DET
inlawrev-2500	391	39	studios	studio	NOUN
inlawrev-2500	391	40	and	and	CCONJ
inlawrev-2500	391	41	[	[	X
inlawrev-2500	391	42	the	the	DET
inlawrev-2500	391	43	corporation]."*^	corporation]."*^	PROPN
inlawrev-2500	391	44	finding	find	VERB
inlawrev-2500	391	45	this	this	DET
inlawrev-2500	391	46	situation	situation	NOUN
inlawrev-2500	391	47	virtually	virtually	ADV
inlawrev-2500	391	48	indistinguishable	indistinguishable	ADJ
inlawrev-2500	391	49	from	from	ADP
inlawrev-2500	391	50	that	that	PRON
inlawrev-2500	391	51	in	in	ADP
inlawrev-2500	391	52	fox^^	fox^^	NOUN
inlawrev-2500	391	53	and	and	CCONJ
inlawrev-2500	391	54	noting	note	VERB
inlawrev-2500	391	55	that	that	SCONJ
inlawrev-2500	391	56	the	the	DET
inlawrev-2500	391	57	only	only	ADJ
inlawrev-2500	391	58	contract	contract	NOUN
inlawrev-2500	391	59	laughton	laughton	PROPN
inlawrev-2500	391	60	had	have	VERB
inlawrev-2500	391	61	with	with	ADP
inlawrev-2500	391	62	the	the	DET
inlawrev-2500	391	63	corporation	corporation	NOUN
inlawrev-2500	391	64	and	and	CCONJ
inlawrev-2500	391	65	the	the	DET
inlawrev-2500	391	66	studios	studio	NOUN
inlawrev-2500	391	67	was	be	AUX
inlawrev-2500	391	68	"	"	PUNCT
inlawrev-2500	391	69	to	to	PART
inlawrev-2500	391	70	consent	consent	VERB
inlawrev-2500	391	71	to	to	ADP
inlawrev-2500	391	72	the	the	DET
inlawrev-2500	391	73	performance	performance	NOUN
inlawrev-2500	391	74	of	of	ADP
inlawrev-2500	391	75	the	the	DET
inlawrev-2500	391	76	services,"*^	services,"*^	PROPN
inlawrev-2500	391	77	the	the	DET
inlawrev-2500	391	78	board	board	NOUN
inlawrev-2500	391	79	again	again	ADV
inlawrev-2500	391	80	held	hold	VERB
inlawrev-2500	391	81	that	that	SCONJ
inlawrev-2500	391	82	there	there	PRON
inlawrev-2500	391	83	had	have	AUX
inlawrev-2500	391	84	been	be	AUX
inlawrev-2500	391	85	no	no	DET
inlawrev-2500	391	86	assignment	assignment	NOUN
inlawrev-2500	391	87	of	of	ADP
inlawrev-2500	391	88	income.*^	income.*^	PROPN
inlawrev-2500	391	89	both	both	DET
inlawrev-2500	391	90	cases	case	NOUN
inlawrev-2500	391	91	taxed	tax	VERB
inlawrev-2500	391	92	the	the	DET
inlawrev-2500	391	93	income	income	NOUN
inlawrev-2500	391	94	to	to	ADP
inlawrev-2500	391	95	the	the	DET
inlawrev-2500	391	96	corporation	corporation	NOUN
inlawrev-2500	391	97	even	even	ADV
inlawrev-2500	391	98	though	though	SCONJ
inlawrev-2500	391	99	the	the	DET
inlawrev-2500	391	100	predominant	predominant	ADJ
inlawrev-2500	391	101	earnings	earning	NOUN
inlawrev-2500	391	102	were	be	AUX
inlawrev-2500	391	103	the	the	DET
inlawrev-2500	391	104	result	result	NOUN
inlawrev-2500	391	105	of	of	ADP
inlawrev-2500	391	106	the	the	DET
inlawrev-2500	391	107	services	service	NOUN
inlawrev-2500	391	108	of	of	ADP
inlawrev-2500	391	109	the	the	DET
inlawrev-2500	391	110	shareholder	shareholder	NOUN
inlawrev-2500	391	111	-	-	PUNCT
inlawrev-2500	391	112	employee	employee	NOUN
inlawrev-2500	391	113	and	and	CCONJ
inlawrev-2500	391	114	that	that	SCONJ
inlawrev-2500	391	115	employee	employee	NOUN
inlawrev-2500	391	116	received	receive	VERB
inlawrev-2500	391	117	a	a	DET
inlawrev-2500	391	118	salary	salary	NOUN
inlawrev-2500	391	119	substantially	substantially	ADV
inlawrev-2500	391	120	less	less	ADJ
inlawrev-2500	391	121	than	than	SCONJ
inlawrev-2500	391	122	he	he	PRON
inlawrev-2500	391	123	would	would	AUX
inlawrev-2500	391	124	have	have	VERB
inlawrev-2500	391	125	without	without	ADP
inlawrev-2500	391	126	the	the	DET
inlawrev-2500	391	127	corporate	corporate	ADJ
inlawrev-2500	391	128	structure.	structure.	ADJ
inlawrev-2500	391	129	®	®	NOUN
inlawrev-2500	391	130	^	^	PUNCT
inlawrev-2500	391	131	while	while	SCONJ
inlawrev-2500	391	132	providing	provide	VERB
inlawrev-2500	391	133	a	a	DET
inlawrev-2500	391	134	weapon	weapon	NOUN
inlawrev-2500	391	135	for	for	ADP
inlawrev-2500	391	136	the	the	DET
inlawrev-2500	391	137	taxpayer	taxpayer	NOUN
inlawrev-2500	391	138	,	,	PUNCT
inlawrev-2500	391	139	distinguishing	distinguish	VERB
inlawrev-2500	391	140	these	these	DET
inlawrev-2500	391	141	cases	case	NOUN
inlawrev-2500	391	142	became	become	VERB
inlawrev-2500	391	143	an	an	DET
inlawrev-2500	391	144	art	art	NOUN
inlawrev-2500	391	145	for	for	ADP
inlawrev-2500	391	146	the	the	DET
inlawrev-2500	391	147	service	service	NOUN
inlawrev-2500	391	148	.	.	PUNCT
inlawrev-2500	392	1	rubin	rubin	PROPN
inlawrev-2500	392	2	v.	v.	PROPN
inlawrev-2500	392	3	commissioner^^	commissioner^^	NUM
inlawrev-2500	392	4	provided	provide	VERB
inlawrev-2500	392	5	the	the	DET
inlawrev-2500	392	6	first	first	ADJ
inlawrev-2500	392	7	major	major	ADJ
inlawrev-2500	392	8	opportunity	opportunity	NOUN
inlawrev-2500	392	9	following	follow	VERB
inlawrev-2500	392	10	fox	fox	PROPN
inlawrev-2500	392	11	and	and	CCONJ
inlawrev-2500	392	12	laughton	laughton	PROPN
inlawrev-2500	392	13	for	for	ADP
inlawrev-2500	392	14	*	*	PROPN
inlawrev-2500	392	15	^37	^37	X
inlawrev-2500	392	16	b.t.a	b.t.a	NOUN
inlawrev-2500	392	17	.	.	PUNCT
inlawrev-2500	393	1	at	at	ADP
inlawrev-2500	393	2	277	277	NUM
inlawrev-2500	393	3	-	-	SYM
inlawrev-2500	393	4	78	78	NUM
inlawrev-2500	393	5	.	.	PUNCT
inlawrev-2500	394	1	following	follow	VERB
inlawrev-2500	394	2	the	the	DET
inlawrev-2500	394	3	creation	creation	NOUN
inlawrev-2500	394	4	of	of	ADP
inlawrev-2500	394	5	the	the	DET
inlawrev-2500	394	6	corporation	corporation	NOUN
inlawrev-2500	394	7	,	,	PUNCT
inlawrev-2500	394	8	fox	fox	PROPN
inlawrev-2500	394	9	personally	personally	ADV
inlawrev-2500	394	10	executed	execute	VERB
inlawrev-2500	394	11	three	three	NUM
inlawrev-2500	394	12	contracts	contract	NOUN
inlawrev-2500	394	13	for	for	ADP
inlawrev-2500	394	14	the	the	DET
inlawrev-2500	394	15	use	use	NOUN
inlawrev-2500	394	16	of	of	ADP
inlawrev-2500	394	17	his	his	PRON
inlawrev-2500	394	18	cartoon	cartoon	NOUN
inlawrev-2500	394	19	characters	character	NOUN
inlawrev-2500	394	20	in	in	ADP
inlawrev-2500	394	21	motion	motion	NOUN
inlawrev-2500	394	22	pictures	picture	NOUN
inlawrev-2500	394	23	,	,	PUNCT
inlawrev-2500	394	24	in	in	ADP
inlawrev-2500	394	25	toy	toy	NOUN
inlawrev-2500	394	26	manufacturing	manufacturing	NOUN
inlawrev-2500	394	27	,	,	PUNCT
inlawrev-2500	394	28	and	and	CCONJ
inlawrev-2500	394	29	in	in	ADP
inlawrev-2500	394	30	advertising	advertising	NOUN
inlawrev-2500	394	31	.	.	PUNCT
inlawrev-2500	395	1	all	all	DET
inlawrev-2500	395	2	funds	fund	NOUN
inlawrev-2500	395	3	received	receive	VERB
inlawrev-2500	395	4	pursuant	pursuant	ADV
inlawrev-2500	395	5	to	to	ADP
inlawrev-2500	395	6	these	these	DET
inlawrev-2500	395	7	contracts	contract	NOUN
inlawrev-2500	395	8	were	be	AUX
inlawrev-2500	395	9	used	use	VERB
inlawrev-2500	395	10	and	and	CCONJ
inlawrev-2500	395	11	reported	report	VERB
inlawrev-2500	395	12	by	by	ADP
inlawrev-2500	395	13	fox	fox	PROPN
inlawrev-2500	395	14	.	.	PUNCT
inlawrev-2500	396	1	subsequently	subsequently	ADV
inlawrev-2500	396	2	,	,	PUNCT
inlawrev-2500	396	3	his	his	PRON
inlawrev-2500	396	4	attorney	attorney	NOUN
inlawrev-2500	396	5	questioned	question	VERB
inlawrev-2500	396	6	the	the	DET
inlawrev-2500	396	7	validity	validity	NOUN
inlawrev-2500	396	8	of	of	ADP
inlawrev-2500	396	9	the	the	DET
inlawrev-2500	396	10	contracts	contract	NOUN
inlawrev-2500	396	11	because	because	SCONJ
inlawrev-2500	396	12	the	the	DET
inlawrev-2500	396	13	corporation	corporation	NOUN
inlawrev-2500	396	14	,	,	PUNCT
inlawrev-2500	396	15	not	not	PART
inlawrev-2500	396	16	fox	fox	NOUN
inlawrev-2500	396	17	,	,	PUNCT
inlawrev-2500	396	18	held	hold	VERB
inlawrev-2500	396	19	the	the	DET
inlawrev-2500	396	20	copyright	copyright	NOUN
inlawrev-2500	396	21	at	at	ADP
inlawrev-2500	396	22	the	the	DET
inlawrev-2500	396	23	time	time	NOUN
inlawrev-2500	396	24	of	of	ADP
inlawrev-2500	396	25	contracting	contracting	NOUN
inlawrev-2500	396	26	.	.	PUNCT
inlawrev-2500	397	1	fox	fox	PROPN
inlawrev-2500	397	2	assigned	assign	VERB
inlawrev-2500	397	3	the	the	DET
inlawrev-2500	397	4	contracts	contract	NOUN
inlawrev-2500	397	5	to	to	ADP
inlawrev-2500	397	6	the	the	DET
inlawrev-2500	397	7	corporation	corporation	NOUN
inlawrev-2500	397	8	which	which	PRON
inlawrev-2500	397	9	reported	report	VERB
inlawrev-2500	397	10	the	the	DET
inlawrev-2500	397	11	income	income	NOUN
inlawrev-2500	397	12	thereafter	thereafter	ADV
inlawrev-2500	397	13	.	.	PUNCT
inlawrev-2500	398	1	the	the	DET
inlawrev-2500	398	2	court	court	NOUN
inlawrev-2500	398	3	recognized	recognize	VERB
inlawrev-2500	398	4	that	that	SCONJ
inlawrev-2500	398	5	the	the	DET
inlawrev-2500	398	6	assignment	assignment	NOUN
inlawrev-2500	398	7	of	of	ADP
inlawrev-2500	398	8	the	the	DET
inlawrev-2500	398	9	contracts	contract	NOUN
inlawrev-2500	398	10	constituted	constitute	VERB
inlawrev-2500	398	11	a	a	DET
inlawrev-2500	398	12	transfer	transfer	NOUN
inlawrev-2500	398	13	of	of	ADP
inlawrev-2500	398	14	income	income	NOUN
inlawrev-2500	398	15	producing	produce	VERB
inlawrev-2500	398	16	property	property	NOUN
inlawrev-2500	398	17	and	and	CCONJ
inlawrev-2500	398	18	as	as	ADP
inlawrev-2500	398	19	such	such	ADJ
inlawrev-2500	398	20	,	,	PUNCT
inlawrev-2500	398	21	income	income	NOUN
inlawrev-2500	398	22	earned	earn	VERB
inlawrev-2500	398	23	thereafter	thereafter	ADV
inlawrev-2500	398	24	was	be	AUX
inlawrev-2500	398	25	properly	properly	ADV
inlawrev-2500	398	26	taxed	tax	VERB
inlawrev-2500	398	27	to	to	ADP
inlawrev-2500	398	28	the	the	DET
inlawrev-2500	398	29	assignee	assignee	NOUN
inlawrev-2500	398	30	,	,	PUNCT
inlawrev-2500	398	31	the	the	DET
inlawrev-2500	398	32	corporation	corporation	NOUN
inlawrev-2500	398	33	.	.	PUNCT
inlawrev-2500	399	1	i	i	PRON
inlawrev-2500	399	2	d.	d.	PROPN
inlawrev-2500	399	3	at	at	ADP
inlawrev-2500	399	4	278	278	NUM
inlawrev-2500	399	5	.	.	PUNCT
inlawrev-2500	400	1	'	'	PUNCT
inlawrev-2500	400	2	ho	ho	PROPN
inlawrev-2500	400	3	b.t.a	b.t.a	PROPN
inlawrev-2500	400	4	.	.	PUNCT
inlawrev-2500	401	1	at	at	ADP
inlawrev-2500	401	2	104	104	NUM
inlawrev-2500	401	3	.	.	PUNCT
inlawrev-2500	402	1	'	'	PUNCT
inlawrev-2500	403	1	*	*	PUNCT
inlawrev-2500	404	1	i	i	PRON
inlawrev-2500	404	2	d.	d.	PROPN
inlawrev-2500	404	3	at	at	ADP
inlawrev-2500	404	4	106	106	NUM
inlawrev-2500	404	5	-	-	SYM
inlawrev-2500	404	6	07	07	NUM
inlawrev-2500	404	7	.	.	PUNCT
inlawrev-2500	404	8	''	''	PUNCT
inlawrev-2500	405	1	i	i	PRON
inlawrev-2500	405	2	d.	d.	PROPN
inlawrev-2500	405	3	at	at	ADP
inlawrev-2500	405	4	106	106	NUM
inlawrev-2500	405	5	.	.	PUNCT
inlawrev-2500	405	6	''	''	PUNCT
inlawrev-2500	406	1	i	i	PRON
inlawrev-2500	406	2	d.	d.	VERB
inlawrev-2500	406	3	at	at	ADP
inlawrev-2500	406	4	106	106	NUM
inlawrev-2500	406	5	-	-	SYM
inlawrev-2500	406	6	07	07	NUM
inlawrev-2500	406	7	.	.	PUNCT
inlawrev-2500	407	1	"	"	PUNCT
inlawrev-2500	407	2	i	i	PRON
inlawrev-2500	407	3	d.	d.	PROPN
inlawrev-2500	407	4	at	at	ADP
inlawrev-2500	407	5	105	105	NUM
inlawrev-2500	407	6	-	-	SYM
inlawrev-2500	407	7	07	07	NUM
inlawrev-2500	407	8	;	;	PUNCT
inlawrev-2500	407	9	37	37	NUM
inlawrev-2500	407	10	b.t.a	b.t.a	NOUN
inlawrev-2500	407	11	.	.	PUNCT
inlawrev-2500	408	1	at	at	ADP
inlawrev-2500	408	2	275	275	NUM
inlawrev-2500	408	3	-	-	SYM
inlawrev-2500	408	4	76	76	NUM
inlawrev-2500	408	5	.	.	PUNCT
inlawrev-2500	409	1	laughton	laughton	PROPN
inlawrev-2500	409	2	was	be	AUX
inlawrev-2500	409	3	appealed	appeal	VERB
inlawrev-2500	409	4	to	to	ADP
inlawrev-2500	409	5	federal	federal	ADJ
inlawrev-2500	409	6	court	court	NOUN
inlawrev-2500	409	7	for	for	ADP
inlawrev-2500	409	8	consideration	consideration	NOUN
inlawrev-2500	409	9	in	in	ADP
inlawrev-2500	409	10	light	light	NOUN
inlawrev-2500	409	11	of	of	ADP
inlawrev-2500	409	12	the	the	DET
inlawrev-2500	409	13	supreme	supreme	PROPN
inlawrev-2500	409	14	court	court	PROPN
inlawrev-2500	409	15	decision	decision	NOUN
inlawrev-2500	409	16	of	of	ADP
inlawrev-2500	409	17	higgins	higgins	PROPN
inlawrev-2500	409	18	v.	v.	ADP
inlawrev-2500	409	19	smith	smith	PROPN
inlawrev-2500	409	20	,	,	PUNCT
inlawrev-2500	409	21	308	308	NUM
inlawrev-2500	409	22	u.s	u.s	PROPN
inlawrev-2500	409	23	.	.	PROPN
inlawrev-2500	409	24	473	473	NUM
inlawrev-2500	409	25	(	(	PUNCT
inlawrev-2500	409	26	1940	1940	NUM
inlawrev-2500	409	27	)	)	PUNCT
inlawrev-2500	409	28	.	.	PUNCT
inlawrev-2500	410	1	commissioner	commissioner	PROPN
inlawrev-2500	410	2	v.	v.	PROPN
inlawrev-2500	410	3	laughton	laughton	PROPN
inlawrev-2500	410	4	,	,	PUNCT
inlawrev-2500	410	5	113	113	NUM
inlawrev-2500	410	6	f.2d	f.2d	SYM
inlawrev-2500	410	7	103	103	NUM
inlawrev-2500	410	8	(	(	PUNCT
inlawrev-2500	410	9	9th	9th	ADJ
inlawrev-2500	410	10	cir	cir	NOUN
inlawrev-2500	410	11	.	.	PUNCT
inlawrev-2500	410	12	1940	1940	NUM
inlawrev-2500	410	13	)	)	PUNCT
inlawrev-2500	410	14	.	.	PUNCT
inlawrev-2500	411	1	higgins	higgins	PROPN
inlawrev-2500	411	2	had	have	AUX
inlawrev-2500	411	3	recognized	recognize	VERB
inlawrev-2500	411	4	that	that	SCONJ
inlawrev-2500	411	5	an	an	DET
inlawrev-2500	411	6	individual	individual	ADJ
inlawrev-2500	411	7	taxpayer	taxpayer	NOUN
inlawrev-2500	411	8	could	could	AUX
inlawrev-2500	411	9	not	not	PART
inlawrev-2500	411	10	sell	sell	VERB
inlawrev-2500	411	11	stock	stock	NOUN
inlawrev-2500	411	12	to	to	ADP
inlawrev-2500	411	13	his	his	PRON
inlawrev-2500	411	14	"	"	PUNCT
inlawrev-2500	411	15	corporate	corporate	ADJ
inlawrev-2500	411	16	self	self	NOUN
inlawrev-2500	411	17	at	at	ADP
inlawrev-2500	411	18	a	a	DET
inlawrev-2500	411	19	loss	loss	NOUN
inlawrev-2500	411	20	for	for	ADP
inlawrev-2500	411	21	tax	tax	NOUN
inlawrev-2500	411	22	purposes	purpose	NOUN
inlawrev-2500	411	23	.	.	PUNCT
inlawrev-2500	412	1	308	308	NUM
inlawrev-2500	412	2	u.s	u.s	PROPN
inlawrev-2500	412	3	.	.	PROPN
inlawrev-2500	412	4	at	at	ADP
inlawrev-2500	412	5	475	475	NUM
inlawrev-2500	412	6	-	-	SYM
inlawrev-2500	412	7	76	76	NUM
inlawrev-2500	412	8	.	.	PUNCT
inlawrev-2500	413	1	based	base	VERB
inlawrev-2500	413	2	on	on	ADP
inlawrev-2500	413	3	higgins	higgins	PROPN
inlawrev-2500	413	4	,	,	PUNCT
inlawrev-2500	413	5	the	the	DET
inlawrev-2500	413	6	court	court	NOUN
inlawrev-2500	413	7	remanded	remand	VERB
inlawrev-2500	413	8	the	the	DET
inlawrev-2500	413	9	case	case	NOUN
inlawrev-2500	413	10	for	for	ADP
inlawrev-2500	413	11	consideration	consideration	NOUN
inlawrev-2500	413	12	of	of	ADP
inlawrev-2500	413	13	"	"	PUNCT
inlawrev-2500	413	14	whether	whether	SCONJ
inlawrev-2500	413	15	laughton	laughton	PROPN
inlawrev-2500	413	16	's	's	PART
inlawrev-2500	413	17	hiring	hiring	NOUN
inlawrev-2500	413	18	of	of	ADP
inlawrev-2500	413	19	himself	himself	PRON
inlawrev-2500	413	20	to	to	ADP
inlawrev-2500	413	21	[	[	X
inlawrev-2500	413	22	the	the	DET
inlawrev-2500	413	23	corporation	corporation	NOUN
inlawrev-2500	413	24	]	]	PUNCT
inlawrev-2500	413	25	for	for	ADP
inlawrev-2500	413	26	a	a	DET
inlawrev-2500	413	27	salary	salary	NOUN
inlawrev-2500	413	28	substantially	substantially	ADV
inlawrev-2500	413	29	less	less	ADJ
inlawrev-2500	413	30	than	than	ADP
inlawrev-2500	413	31	the	the	DET
inlawrev-2500	413	32	compensation	compensation	NOUN
inlawrev-2500	413	33	for	for	ADP
inlawrev-2500	413	34	which	which	PRON
inlawrev-2500	413	35	the	the	DET
inlawrev-2500	413	36	corporation	corporation	NOUN
inlawrev-2500	413	37	supplied	supply	VERB
inlawrev-2500	413	38	his	his	PRON
inlawrev-2500	413	39	services	service	NOUN
inlawrev-2500	413	40	as	as	ADP
inlawrev-2500	413	41	its	its	PRON
inlawrev-2500	413	42	employee	employee	NOUN
inlawrev-2500	413	43	to	to	ADP
inlawrev-2500	413	44	various	various	ADJ
inlawrev-2500	413	45	motion	motion	NOUN
inlawrev-2500	413	46	picture	picture	NOUN
inlawrev-2500	413	47	producers	producer	NOUN
inlawrev-2500	413	48	,	,	PUNCT
inlawrev-2500	413	49	constituted	constitute	VERB
inlawrev-2500	413	50	,	,	PUNCT
inlawrev-2500	413	51	in	in	ADP
inlawrev-2500	413	52	effect	effect	NOUN
inlawrev-2500	413	53	,	,	PUNCT
inlawrev-2500	413	54	a	a	DET
inlawrev-2500	413	55	single	single	ADJ
inlawrev-2500	413	56	transaction	transaction	NOUN
inlawrev-2500	413	57	by	by	ADP
inlawrev-2500	413	58	laughton	laughton	PROPN
inlawrev-2500	413	59	in	in	ADP
inlawrev-2500	413	60	which	which	PRON
inlawrev-2500	413	61	he	he	PRON
inlawrev-2500	413	62	received	receive	VERB
inlawrev-2500	413	63	indirectly	indirectly	ADV
inlawrev-2500	413	64	the	the	DET
inlawrev-2500	413	65	larger	large	ADJ
inlawrev-2500	413	66	sum	sum	NOUN
inlawrev-2500	413	67	paid	pay	VERB
inlawrev-2500	413	68	by	by	ADP
inlawrev-2500	413	69	the	the	DET
inlawrev-2500	413	70	producers	producer	NOUN
inlawrev-2500	413	71	.	.	PUNCT
inlawrev-2500	413	72	"	"	PUNCT
inlawrev-2500	414	1	113	113	NUM
inlawrev-2500	414	2	f.2d	f.2d	NOUN
inlawrev-2500	414	3	at	at	ADP
inlawrev-2500	414	4	104	104	NUM
inlawrev-2500	414	5	.	.	PUNCT
inlawrev-2500	415	1	on	on	ADP
inlawrev-2500	415	2	remand	remand	NOUN
inlawrev-2500	415	3	,	,	PUNCT
inlawrev-2500	415	4	the	the	DET
inlawrev-2500	415	5	case	case	NOUN
inlawrev-2500	415	6	was	be	AUX
inlawrev-2500	415	7	settled	settle	VERB
inlawrev-2500	415	8	by	by	ADP
inlawrev-2500	415	9	stipulation	stipulation	NOUN
inlawrev-2500	415	10	.	.	PUNCT
inlawrev-2500	416	1	see	see	VERB
inlawrev-2500	416	2	battle	battle	NOUN
inlawrev-2500	416	3	,	,	PUNCT
inlawrev-2500	416	4	supra	supra	PROPN
inlawrev-2500	416	5	note	note	NOUN
inlawrev-2500	416	6	1	1	NUM
inlawrev-2500	416	7	,	,	PUNCT
inlawrev-2500	416	8	at	at	ADP
inlawrev-2500	416	9	802	802	NUM
inlawrev-2500	416	10	n.52	n.52	NOUN
inlawrev-2500	416	11	.	.	PUNCT
inlawrev-2500	417	1	"	"	PUNCT
inlawrev-2500	417	2	51	51	NUM
inlawrev-2500	417	3	t.c	t.c	PROPN
inlawrev-2500	417	4	.	.	PROPN
inlawrev-2500	417	5	251	251	NUM
inlawrev-2500	417	6	(	(	PUNCT
inlawrev-2500	417	7	1968	1968	NUM
inlawrev-2500	417	8	)	)	PUNCT
inlawrev-2500	417	9	.	.	PUNCT
inlawrev-2500	418	1	1982	1982	NUM
inlawrev-2500	418	2	]	]	PUNCT
inlawrev-2500	418	3	personal	personal	ADJ
inlawrev-2500	418	4	service	service	NOUN
inlawrev-2500	418	5	corporation	corporation	NOUN
inlawrev-2500	418	6	651	651	NUM
inlawrev-2500	418	7	head	head	NOUN
inlawrev-2500	418	8	-	-	PUNCT
inlawrev-2500	418	9	to	to	ADP
inlawrev-2500	418	10	-	-	PUNCT
inlawrev-2500	418	11	head	head	NOUN
inlawrev-2500	418	12	confrontation	confrontation	NOUN
inlawrev-2500	418	13	on	on	ADP
inlawrev-2500	418	14	the	the	DET
inlawrev-2500	418	15	assignment	assignment	NOUN
inlawrev-2500	418	16	of	of	ADP
inlawrev-2500	418	17	income	income	NOUN
inlawrev-2500	418	18	question	question	NOUN
inlawrev-2500	418	19	in	in	ADP
inlawrev-2500	418	20	the	the	DET
inlawrev-2500	418	21	personal	personal	ADJ
inlawrev-2500	418	22	service	service	NOUN
inlawrev-2500	418	23	corporation	corporation	NOUN
inlawrev-2500	418	24	context	context	NOUN
inlawrev-2500	418	25	.	.	PUNCT
inlawrev-2500	419	1	in	in	ADP
inlawrev-2500	419	2	1956	1956	NUM
inlawrev-2500	419	3	,	,	PUNCT
inlawrev-2500	419	4	richard	richard	PROPN
inlawrev-2500	419	5	rubin	rubin	PROPN
inlawrev-2500	419	6	,	,	PUNCT
inlawrev-2500	419	7	an	an	DET
inlawrev-2500	419	8	officer	officer	NOUN
inlawrev-2500	419	9	of	of	ADP
inlawrev-2500	419	10	rubin	rubin	PROPN
inlawrev-2500	419	11	bros	bros	PROPN
inlawrev-2500	419	12	.	.	PROPN
inlawrev-2500	419	13	,	,	PUNCT
inlawrev-2500	419	14	formed	form	VERB
inlawrev-2500	419	15	park	park	PROPN
inlawrev-2500	419	16	international	international	PROPN
inlawrev-2500	419	17	,	,	PUNCT
inlawrev-2500	419	18	inc	inc	PROPN
inlawrev-2500	419	19	.	.	PROPN
inlawrev-2500	419	20	,	,	PUNCT
inlawrev-2500	419	21	to	to	PART
inlawrev-2500	419	22	help	help	VERB
inlawrev-2500	419	23	dorman	dorman	PROPN
inlawrev-2500	419	24	mills	mills	PROPN
inlawrev-2500	419	25	,	,	PUNCT
inlawrev-2500	419	26	a	a	DET
inlawrev-2500	419	27	good	good	ADJ
inlawrev-2500	419	28	customer	customer	NOUN
inlawrev-2500	419	29	of	of	ADP
inlawrev-2500	419	30	the	the	DET
inlawrev-2500	419	31	family	family	NOUN
inlawrev-2500	419	32	corporation	corporation	NOUN
inlawrev-2500	419	33	,	,	PUNCT
inlawrev-2500	419	34	to	to	PART
inlawrev-2500	419	35	overcome	overcome	VERB
inlawrev-2500	419	36	some	some	DET
inlawrev-2500	419	37	significant	significant	ADJ
inlawrev-2500	419	38	financial	financial	ADJ
inlawrev-2500	419	39	difficulties	difficulty	NOUN
inlawrev-2500	419	40	.	.	PUNCT
inlawrev-2500	420	1	richard	richard	PROPN
inlawrev-2500	420	2	held	hold	VERB
inlawrev-2500	420	3	70	70	NUM
inlawrev-2500	420	4	%	%	NOUN
inlawrev-2500	420	5	of	of	ADP
inlawrev-2500	420	6	the	the	DET
inlawrev-2500	420	7	park	park	NOUN
inlawrev-2500	420	8	stock	stock	NOUN
inlawrev-2500	420	9	and	and	CCONJ
inlawrev-2500	420	10	his	his	PRON
inlawrev-2500	420	11	two	two	NUM
inlawrev-2500	420	12	brothers	brother	NOUN
inlawrev-2500	420	13	held	hold	VERB
inlawrev-2500	420	14	the	the	DET
inlawrev-2500	420	15	remaining	remain	VERB
inlawrev-2500	420	16	30	30	NUM
inlawrev-2500	420	17	%	%	NOUN
inlawrev-2500	420	18	.	.	PUNCT
inlawrev-2500	421	1	park	park	NOUN
inlawrev-2500	421	2	contracted	contract	VERB
inlawrev-2500	421	3	with	with	ADP
inlawrev-2500	421	4	dorman	dorman	PROPN
inlawrev-2500	421	5	mills	mill	NOUN
inlawrev-2500	421	6	to	to	PART
inlawrev-2500	421	7	provide	provide	VERB
inlawrev-2500	421	8	a	a	DET
inlawrev-2500	421	9	loan	loan	NOUN
inlawrev-2500	421	10	and	and	CCONJ
inlawrev-2500	421	11	management	management	NOUN
inlawrev-2500	421	12	services	service	NOUN
inlawrev-2500	421	13	in	in	ADP
inlawrev-2500	421	14	exchange	exchange	NOUN
inlawrev-2500	421	15	for	for	ADP
inlawrev-2500	421	16	25	25	NUM
inlawrev-2500	421	17	%	%	NOUN
inlawrev-2500	421	18	of	of	ADP
inlawrev-2500	421	19	the	the	DET
inlawrev-2500	421	20	annual	annual	ADJ
inlawrev-2500	421	21	net	net	ADJ
inlawrev-2500	421	22	profits	profit	NOUN
inlawrev-2500	421	23	over	over	ADP
inlawrev-2500	421	24	$	$	SYM
inlawrev-2500	421	25	25,000	25,000	NUM
inlawrev-2500	421	26	.	.	PUNCT
inlawrev-2500	422	1	dorman	dorman	PROPN
inlawrev-2500	422	2	mills	mills	PROPN
inlawrev-2500	422	3	understood	understand	VERB
inlawrev-2500	422	4	that	that	SCONJ
inlawrev-2500	422	5	richard	richard	PROPN
inlawrev-2500	422	6	would	would	AUX
inlawrev-2500	422	7	personally	personally	ADV
inlawrev-2500	422	8	perform	perform	VERB
inlawrev-2500	422	9	the	the	DET
inlawrev-2500	422	10	management	management	NOUN
inlawrev-2500	422	11	services	service	NOUN
inlawrev-2500	422	12	even	even	ADV
inlawrev-2500	422	13	though	though	SCONJ
inlawrev-2500	422	14	the	the	DET
inlawrev-2500	422	15	contract	contract	NOUN
inlawrev-2500	422	16	did	do	AUX
inlawrev-2500	422	17	not	not	PART
inlawrev-2500	422	18	expressly	expressly	ADV
inlawrev-2500	422	19	provide	provide	VERB
inlawrev-2500	422	20	for	for	ADP
inlawrev-2500	422	21	such	such	ADJ
inlawrev-2500	422	22	.	.	PUNCT
inlawrev-2500	423	1	during	during	ADP
inlawrev-2500	423	2	the	the	DET
inlawrev-2500	423	3	same	same	ADJ
inlawrev-2500	423	4	time	time	NOUN
inlawrev-2500	423	5	,	,	PUNCT
inlawrev-2500	423	6	richard	richard	PROPN
inlawrev-2500	423	7	individually	individually	ADV
inlawrev-2500	423	8	contracted	contract	VERB
inlawrev-2500	423	9	with	with	ADP
inlawrev-2500	423	10	the	the	DET
inlawrev-2500	423	11	controlling	control	VERB
inlawrev-2500	423	12	shareholder	shareholder	NOUN
inlawrev-2500	423	13	of	of	ADP
inlawrev-2500	423	14	dorman	dorman	PROPN
inlawrev-2500	423	15	mills	mill	NOUN
inlawrev-2500	423	16	for	for	ADP
inlawrev-2500	423	17	a	a	DET
inlawrev-2500	423	18	four	four	NUM
inlawrev-2500	423	19	-	-	PUNCT
inlawrev-2500	423	20	year	year	NOUN
inlawrev-2500	423	21	purchase	purchase	NOUN
inlawrev-2500	423	22	option	option	NOUN
inlawrev-2500	423	23	on	on	ADP
inlawrev-2500	423	24	the	the	DET
inlawrev-2500	423	25	control	control	NOUN
inlawrev-2500	423	26	block	block	NOUN
inlawrev-2500	423	27	of	of	ADP
inlawrev-2500	423	28	stock	stock	NOUN
inlawrev-2500	423	29	and	and	CCONJ
inlawrev-2500	423	30	for	for	ADP
inlawrev-2500	423	31	the	the	DET
inlawrev-2500	423	32	right	right	NOUN
inlawrev-2500	423	33	to	to	PART
inlawrev-2500	423	34	vote	vote	VERB
inlawrev-2500	423	35	the	the	DET
inlawrev-2500	423	36	stock	stock	NOUN
inlawrev-2500	423	37	during	during	ADP
inlawrev-2500	423	38	the	the	DET
inlawrev-2500	423	39	option	option	NOUN
inlawrev-2500	423	40	period	period	NOUN
inlawrev-2500	423	41	.	.	PUNCT
inlawrev-2500	424	1	within	within	ADP
inlawrev-2500	424	2	a	a	DET
inlawrev-2500	424	3	few	few	ADJ
inlawrev-2500	424	4	years	year	NOUN
inlawrev-2500	424	5	,	,	PUNCT
inlawrev-2500	424	6	dorman	dorman	PROPN
inlawrev-2500	424	7	mills	mill	NOUN
inlawrev-2500	424	8	made	make	VERB
inlawrev-2500	424	9	a	a	DET
inlawrev-2500	424	10	slow	slow	ADJ
inlawrev-2500	424	11	recovery	recovery	NOUN
inlawrev-2500	424	12	and	and	CCONJ
inlawrev-2500	424	13	began	begin	VERB
inlawrev-2500	424	14	to	to	PART
inlawrev-2500	424	15	show	show	VERB
inlawrev-2500	424	16	a	a	DET
inlawrev-2500	424	17	profit	profit	NOUN
inlawrev-2500	424	18	.	.	PUNCT
inlawrev-2500	425	1	by	by	ADP
inlawrev-2500	425	2	1959	1959	NUM
inlawrev-2500	425	3	,	,	PUNCT
inlawrev-2500	425	4	it	it	PRON
inlawrev-2500	425	5	had	have	AUX
inlawrev-2500	425	6	repaid	repay	VERB
inlawrev-2500	425	7	park	park	NOUN
inlawrev-2500	425	8	for	for	ADP
inlawrev-2500	425	9	the	the	DET
inlawrev-2500	425	10	loan	loan	NOUN
inlawrev-2500	425	11	and	and	CCONJ
inlawrev-2500	425	12	was	be	AUX
inlawrev-2500	425	13	making	make	VERB
inlawrev-2500	425	14	payments	payment	NOUN
inlawrev-2500	425	15	under	under	ADP
inlawrev-2500	425	16	the	the	DET
inlawrev-2500	425	17	contract	contract	NOUN
inlawrev-2500	425	18	terms	term	NOUN
inlawrev-2500	425	19	.	.	PUNCT
inlawrev-2500	426	1	park	park	NOUN
inlawrev-2500	426	2	used	use	VERB
inlawrev-2500	426	3	the	the	DET
inlawrev-2500	426	4	money	money	NOUN
inlawrev-2500	426	5	to	to	PART
inlawrev-2500	426	6	pay	pay	VERB
inlawrev-2500	426	7	salaries	salary	NOUN
inlawrev-2500	426	8	and	and	CCONJ
inlawrev-2500	426	9	to	to	PART
inlawrev-2500	426	10	purchase	purchase	VERB
inlawrev-2500	426	11	art	art	NOUN
inlawrev-2500	426	12	for	for	ADP
inlawrev-2500	426	13	appreciation	appreciation	NOUN
inlawrev-2500	426	14	and	and	CCONJ
inlawrev-2500	426	15	for	for	ADP
inlawrev-2500	426	16	resale	resale	NOUN
inlawrev-2500	426	17	.	.	PUNCT
inlawrev-2500	427	1	the	the	DET
inlawrev-2500	427	2	two	two	NUM
inlawrev-2500	427	3	brothers	brother	NOUN
inlawrev-2500	427	4	ran	run	VERB
inlawrev-2500	427	5	the	the	DET
inlawrev-2500	427	6	art	art	NOUN
inlawrev-2500	427	7	business	business	NOUN
inlawrev-2500	427	8	while	while	SCONJ
inlawrev-2500	427	9	richard	richard	PROPN
inlawrev-2500	427	10	,	,	PUNCT
inlawrev-2500	427	11	now	now	ADV
inlawrev-2500	427	12	dorman	dorman	PROPN
inlawrev-2500	427	13	mills	mills	PROPN
inlawrev-2500	427	14	'	'	PART
inlawrev-2500	427	15	controlling	control	VERB
inlawrev-2500	427	16	shareholder	shareholder	NOUN
inlawrev-2500	427	17	,	,	PUNCT
inlawrev-2500	427	18	continued	continue	VERB
inlawrev-2500	427	19	to	to	PART
inlawrev-2500	427	20	provide	provide	VERB
inlawrev-2500	427	21	management	management	NOUN
inlawrev-2500	427	22	under	under	ADP
inlawrev-2500	427	23	the	the	DET
inlawrev-2500	427	24	contract	contract	NOUN
inlawrev-2500	427	25	until	until	SCONJ
inlawrev-2500	427	26	another	another	DET
inlawrev-2500	427	27	corportion	corportion	NOUN
inlawrev-2500	427	28	took	take	VERB
inlawrev-2500	427	29	over	over	ADP
inlawrev-2500	427	30	dorman	dorman	PROPN
inlawrev-2500	427	31	mills	mill	NOUN
inlawrev-2500	427	32	in	in	ADP
inlawrev-2500	427	33	1963	1963	NUM
inlawrev-2500	427	34	.	.	PUNCT
inlawrev-2500	428	1	the	the	DET
inlawrev-2500	428	2	tax	tax	NOUN
inlawrev-2500	428	3	court	court	NOUN
inlawrev-2500	428	4	found	find	VERB
inlawrev-2500	428	5	that	that	SCONJ
inlawrev-2500	428	6	richard	richard	PROPN
inlawrev-2500	428	7	worked	work	VERB
inlawrev-2500	428	8	for	for	ADP
inlawrev-2500	428	9	dorman	dorman	PROPN
inlawrev-2500	428	10	mills	mill	NOUN
inlawrev-2500	428	11	and	and	CCONJ
inlawrev-2500	428	12	that	that	SCONJ
inlawrev-2500	428	13	he	he	PRON
inlawrev-2500	428	14	gave	give	VERB
inlawrev-2500	428	15	portions	portion	NOUN
inlawrev-2500	428	16	of	of	ADP
inlawrev-2500	428	17	his	his	PRON
inlawrev-2500	428	18	compensation	compensation	NOUN
inlawrev-2500	428	19	to	to	PART
inlawrev-2500	428	20	park	park	VERB
inlawrev-2500	428	21	as	as	ADP
inlawrev-2500	428	22	capital	capital	NOUN
inlawrev-2500	428	23	for	for	ADP
inlawrev-2500	428	24	the	the	DET
inlawrev-2500	428	25	art	art	NOUN
inlawrev-2500	428	26	business	business	NOUN
inlawrev-2500	428	27	,	,	PUNCT
inlawrev-2500	428	28	using	use	VERB
inlawrev-2500	428	29	the	the	DET
inlawrev-2500	428	30	substance	substance	NOUN
inlawrev-2500	428	31	-	-	PUNCT
inlawrev-2500	428	32	over	over	ADP
inlawrev-2500	428	33	-	-	PUNCT
inlawrev-2500	428	34	form	form	NOUN
inlawrev-2500	428	35	doctrine.	doctrine.	NOUN
inlawrev-2500	428	36	®	®	NOUN
inlawrev-2500	428	37	^	^	PUNCT
inlawrev-2500	428	38	the	the	DET
inlawrev-2500	428	39	court	court	NOUN
inlawrev-2500	428	40	recognized	recognize	VERB
inlawrev-2500	428	41	,	,	PUNCT
inlawrev-2500	428	42	however	however	ADV
inlawrev-2500	428	43	,	,	PUNCT
inlawrev-2500	428	44	that	that	SCONJ
inlawrev-2500	428	45	the	the	DET
inlawrev-2500	428	46	same	same	ADJ
inlawrev-2500	428	47	result	result	NOUN
inlawrev-2500	428	48	could	could	AUX
inlawrev-2500	428	49	be	be	AUX
inlawrev-2500	428	50	reached	reach	VERB
inlawrev-2500	428	51	using	use	VERB
inlawrev-2500	428	52	an	an	DET
inlawrev-2500	428	53	assignment	assignment	NOUN
inlawrev-2500	428	54	of	of	ADP
inlawrev-2500	428	55	income	income	NOUN
inlawrev-2500	428	56	analysis	analysis	NOUN
inlawrev-2500	428	57	.	.	PUNCT
inlawrev-2500	429	1	®	®	NOUN
inlawrev-2500	429	2	"	"	PUNCT
inlawrev-2500	429	3	relying	rely	VERB
inlawrev-2500	429	4	heavily	heavily	ADV
inlawrev-2500	429	5	on	on	ADP
inlawrev-2500	429	6	the	the	DET
inlawrev-2500	429	7	joint	joint	ADJ
inlawrev-2500	429	8	work	work	NOUN
inlawrev-2500	429	9	of	of	ADP
inlawrev-2500	429	10	two	two	NUM
inlawrev-2500	429	11	noted	note	VERB
inlawrev-2500	429	12	commentators,	commentators,	PROPN
inlawrev-2500	429	13	®	®	PROPN
inlawrev-2500	429	14	^	^	PUNCT
inlawrev-2500	429	15	*	*	PUNCT
inlawrev-2500	429	16	'	'	VERB
inlawrev-2500	429	17	m	m	VERB
inlawrev-2500	429	18	at	at	ADP
inlawrev-2500	429	19	265	265	NUM
inlawrev-2500	429	20	.	.	PUNCT
inlawrev-2500	430	1	the	the	DET
inlawrev-2500	430	2	court	court	NOUN
inlawrev-2500	430	3	noted	note	VERB
inlawrev-2500	430	4	the	the	DET
inlawrev-2500	430	5	substance	substance	NOUN
inlawrev-2500	430	6	-	-	PUNCT
inlawrev-2500	430	7	form	form	NOUN
inlawrev-2500	430	8	differentiation	differentiation	NOUN
inlawrev-2500	430	9	:	:	PUNCT
inlawrev-2500	430	10	"	"	PUNCT
inlawrev-2500	430	11	in	in	ADP
inlawrev-2500	430	12	form	form	NOUN
inlawrev-2500	430	13	petitioner	petitioner	NOUN
inlawrev-2500	430	14	worked	work	VERB
inlawrev-2500	430	15	for	for	ADP
inlawrev-2500	430	16	park	park	NOUN
inlawrev-2500	430	17	,	,	PUNCT
inlawrev-2500	430	18	park	park	NOUN
inlawrev-2500	430	19	managed	manage	VERB
inlawrev-2500	430	20	dorman	dorman	PROPN
inlawrev-2500	430	21	mills	mill	NOUN
inlawrev-2500	430	22	,	,	PUNCT
inlawrev-2500	430	23	and	and	CCONJ
inlawrev-2500	430	24	the	the	DET
inlawrev-2500	430	25	excess	excess	NOUN
inlawrev-2500	430	26	of	of	ADP
inlawrev-2500	430	27	the	the	DET
inlawrev-2500	430	28	net	net	ADJ
inlawrev-2500	430	29	dorman	dorman	PROPN
inlawrev-2500	430	30	mills	mill	NOUN
inlawrev-2500	430	31	'	'	PART
inlawrev-2500	430	32	fees	fee	NOUN
inlawrev-2500	430	33	over	over	ADP
inlawrev-2500	430	34	petitioner	petitioner	NOUN
inlawrev-2500	430	35	's	's	PART
inlawrev-2500	430	36	salary	salary	NOUN
inlawrev-2500	430	37	remained	remain	VERB
inlawrev-2500	430	38	in	in	ADP
inlawrev-2500	430	39	park	park	NOUN
inlawrev-2500	430	40	for	for	ADP
inlawrev-2500	430	41	use	use	NOUN
inlawrev-2500	430	42	in	in	ADP
inlawrev-2500	430	43	its	its	PRON
inlawrev-2500	430	44	art	art	NOUN
inlawrev-2500	430	45	business	business	NOUN
inlawrev-2500	430	46	.	.	PUNCT
inlawrev-2500	430	47	.	.	PUNCT
inlawrev-2500	430	48	.	.	PUNCT
inlawrev-2500	430	49	.	.	PUNCT
inlawrev-2500	431	1	[	[	X
inlawrev-2500	431	2	i]n	i]n	ADJ
inlawrev-2500	431	3	substance	substance	NOUN
inlawrev-2500	431	4	petitioner	petitioner	NOUN
inlawrev-2500	431	5	worked	work	VERB
inlawrev-2500	431	6	directly	directly	ADV
inlawrev-2500	431	7	for	for	ADP
inlawrev-2500	431	8	dorman	dorman	PROPN
inlawrev-2500	431	9	mills	mill	NOUN
inlawrev-2500	431	10	.	.	PUNCT
inlawrev-2500	431	11	.	.	PUNCT
inlawrev-2500	431	12	.	.	PUNCT
inlawrev-2500	431	13	.	.	PUNCT
inlawrev-2500	431	14	"	"	PUNCT
inlawrev-2500	432	1	i	i	PRON
inlawrev-2500	432	2	d.	d.	PROPN
inlawrev-2500	432	3	(	(	PUNCT
inlawrev-2500	432	4	emphasis	emphasis	NOUN
inlawrev-2500	432	5	added	add	VERB
inlawrev-2500	432	6	)	)	PUNCT
inlawrev-2500	432	7	.	.	PUNCT
inlawrev-2500	432	8	'	'	PUNCT
inlawrev-2500	432	9	°	°	PROPN
inlawrev-2500	432	10	i	i	PROPN
inlawrev-2500	432	11	d.	d.	PROPN
inlawrev-2500	432	12	^'lyon	^'lyon	NOUN
inlawrev-2500	432	13	&	&	CCONJ
inlawrev-2500	432	14	eustice	eustice	PROPN
inlawrev-2500	432	15	,	,	PUNCT
inlawrev-2500	432	16	assignment	assignment	NOUN
inlawrev-2500	432	17	of	of	ADP
inlawrev-2500	432	18	income	income	NOUN
inlawrev-2500	432	19	:	:	PUNCT
inlawrev-2500	432	20	fruit	fruit	NOUN
inlawrev-2500	432	21	and	and	CCONJ
inlawrev-2500	432	22	tree	tree	NOUN
inlawrev-2500	432	23	as	as	SCONJ
inlawrev-2500	432	24	irrigated	irrigate	VERB
inlawrev-2500	432	25	by	by	ADP
inlawrev-2500	432	26	the	the	DET
inlawrev-2500	432	27	p.g	p.g	PROPN
inlawrev-2500	432	28	.	.	PROPN
inlawrev-2500	432	29	lake	lake	PROPN
inlawrev-2500	432	30	case	case	NOUN
inlawrev-2500	432	31	,	,	PUNCT
inlawrev-2500	432	32	17	17	NUM
inlawrev-2500	432	33	tax	tax	NOUN
inlawrev-2500	432	34	l.	l.	PROPN
inlawrev-2500	432	35	rev	rev	PROPN
inlawrev-2500	432	36	.	.	PROPN
inlawrev-2500	432	37	295	295	NUM
inlawrev-2500	432	38	(	(	PUNCT
inlawrev-2500	432	39	1962	1962	NUM
inlawrev-2500	432	40	)	)	PUNCT
inlawrev-2500	432	41	.	.	PUNCT
inlawrev-2500	433	1	of	of	ADP
inlawrev-2500	433	2	"	"	PUNCT
inlawrev-2500	433	3	loaned	loan	VERB
inlawrev-2500	433	4	employee	employee	NOUN
inlawrev-2500	433	5	"	"	PUNCT
inlawrev-2500	433	6	situations	situation	NOUN
inlawrev-2500	433	7	,	,	PUNCT
inlawrev-2500	433	8	the	the	DET
inlawrev-2500	433	9	authors	author	NOUN
inlawrev-2500	433	10	stated	state	VERB
inlawrev-2500	433	11	:	:	PUNCT
inlawrev-2500	433	12	the	the	DET
inlawrev-2500	433	13	distinction	distinction	NOUN
inlawrev-2500	433	14	in	in	ADP
inlawrev-2500	433	15	these	these	DET
inlawrev-2500	433	16	cases	case	NOUN
inlawrev-2500	433	17	is	be	AUX
inlawrev-2500	433	18	grounded	ground	VERB
inlawrev-2500	433	19	on	on	ADP
inlawrev-2500	433	20	the	the	DET
inlawrev-2500	433	21	question	question	NOUN
inlawrev-2500	433	22	of	of	ADP
inlawrev-2500	433	23	who	who	PRON
inlawrev-2500	433	24	has	have	AUX
inlawrev-2500	433	25	the	the	DET
inlawrev-2500	433	26	ultimate	ultimate	ADJ
inlawrev-2500	433	27	direction	direction	NOUN
inlawrev-2500	433	28	and	and	CCONJ
inlawrev-2500	433	29	control	control	NOUN
inlawrev-2500	433	30	over	over	ADP
inlawrev-2500	433	31	the	the	DET
inlawrev-2500	433	32	earning	earning	NOUN
inlawrev-2500	433	33	of	of	ADP
inlawrev-2500	433	34	this	this	DET
inlawrev-2500	433	35	compensation	compensation	NOUN
inlawrev-2500	433	36	.	.	PUNCT
inlawrev-2500	434	1	if	if	SCONJ
inlawrev-2500	434	2	such	such	ADJ
inlawrev-2500	434	3	control	control	NOUN
inlawrev-2500	434	4	lies	lie	VERB
inlawrev-2500	434	5	with	with	ADP
inlawrev-2500	434	6	the	the	DET
inlawrev-2500	434	7	taxpayer	taxpayer	NOUN
inlawrev-2500	434	8	who	who	PRON
inlawrev-2500	434	9	actually	actually	ADV
inlawrev-2500	434	10	performs	perform	VERB
inlawrev-2500	434	11	the	the	DET
inlawrev-2500	434	12	services	service	NOUN
inlawrev-2500	434	13	,	,	PUNCT
inlawrev-2500	434	14	then	then	ADV
inlawrev-2500	434	15	he	he	PRON
inlawrev-2500	434	16	remains	remain	VERB
inlawrev-2500	434	17	taxable	taxable	ADJ
inlawrev-2500	434	18	on	on	ADP
inlawrev-2500	434	19	the	the	DET
inlawrev-2500	434	20	earnings	earning	NOUN
inlawrev-2500	434	21	from	from	ADP
inlawrev-2500	434	22	his	his	PRON
inlawrev-2500	434	23	personal	personal	ADJ
inlawrev-2500	434	24	services	service	NOUN
inlawrev-2500	434	25	,	,	PUNCT
inlawrev-2500	434	26	whether	whether	SCONJ
inlawrev-2500	434	27	or	or	CCONJ
inlawrev-2500	434	28	not	not	PART
inlawrev-2500	434	29	he	he	PRON
inlawrev-2500	434	30	chooses	choose	VERB
inlawrev-2500	434	31	to	to	PART
inlawrev-2500	434	32	divert	divert	VERB
inlawrev-2500	434	33	the	the	DET
inlawrev-2500	434	34	receipt	receipt	NOUN
inlawrev-2500	434	35	of	of	ADP
inlawrev-2500	434	36	that	that	DET
inlawrev-2500	434	37	compensation	compensation	NOUN
inlawrev-2500	434	38	to	to	ADP
inlawrev-2500	434	39	a	a	DET
inlawrev-2500	434	40	third	third	ADJ
inlawrev-2500	434	41	party	party	NOUN
inlawrev-2500	434	42	.	.	PUNCT
inlawrev-2500	435	1	however	however	ADV
inlawrev-2500	435	2	,	,	PUNCT
inlawrev-2500	435	3	if	if	SCONJ
inlawrev-2500	435	4	the	the	DET
inlawrev-2500	435	5	direction	direction	NOUN
inlawrev-2500	435	6	and	and	CCONJ
inlawrev-2500	435	7	control	control	NOUN
inlawrev-2500	435	8	of	of	ADP
inlawrev-2500	435	9	the	the	DET
inlawrev-2500	435	10	performer	performer	NOUN
inlawrev-2500	435	11	's	's	PART
inlawrev-2500	435	12	activities	activity	NOUN
inlawrev-2500	435	13	resides	reside	VERB
inlawrev-2500	435	14	in	in	ADP
inlawrev-2500	435	15	a	a	DET
inlawrev-2500	435	16	superior	superior	ADJ
inlawrev-2500	435	17	authority	authority	NOUN
inlawrev-2500	435	18	,	,	PUNCT
inlawrev-2500	435	19	and	and	CCONJ
inlawrev-2500	435	20	the	the	DET
inlawrev-2500	435	21	consideration	consideration	NOUN
inlawrev-2500	435	22	paid	pay	VERB
inlawrev-2500	435	23	for	for	ADP
inlawrev-2500	435	24	the	the	DET
inlawrev-2500	435	25	performance	performance	NOUN
inlawrev-2500	435	26	of	of	ADP
inlawrev-2500	435	27	those	those	DET
inlawrev-2500	435	28	services	service	NOUN
inlawrev-2500	435	29	is	be	AUX
inlawrev-2500	435	30	made	make	VERB
inlawrev-2500	435	31	to	to	ADP
inlawrev-2500	435	32	the	the	DET
inlawrev-2500	435	33	person	person	NOUN
inlawrev-2500	435	34	having	have	VERB
inlawrev-2500	435	35	such	such	ADJ
inlawrev-2500	435	36	ultimate	ultimate	ADJ
inlawrev-2500	435	37	direction	direction	NOUN
inlawrev-2500	435	38	and	and	CCONJ
inlawrev-2500	435	39	control	control	NOUN
inlawrev-2500	435	40	,	,	PUNCT
inlawrev-2500	435	41	then	then	ADV
inlawrev-2500	435	42	the	the	DET
inlawrev-2500	435	43	mere	mere	ADJ
inlawrev-2500	435	44	fact	fact	NOUN
inlawrev-2500	435	45	that	that	SCONJ
inlawrev-2500	435	46	the	the	DET
inlawrev-2500	435	47	taxpayer	taxpayer	NOUN
inlawrev-2500	435	48	has	have	AUX
inlawrev-2500	435	49	performed	perform	VERB
inlawrev-2500	435	50	the	the	DET
inlawrev-2500	435	51	services	service	NOUN
inlawrev-2500	435	52	does	do	AUX
inlawrev-2500	435	53	not	not	PART
inlawrev-2500	435	54	render	render	VERB
inlawrev-2500	435	55	him	he	PRON
inlawrev-2500	435	56	taxable	taxable	ADJ
inlawrev-2500	435	57	on	on	ADP
inlawrev-2500	435	58	the	the	DET
inlawrev-2500	435	59	amount	amount	NOUN
inlawrev-2500	435	60	paid	pay	VERB
inlawrev-2500	435	61	for	for	ADP
inlawrev-2500	435	62	those	those	DET
inlawrev-2500	435	63	services	service	NOUN
inlawrev-2500	435	64	.	.	PUNCT
inlawrev-2500	436	1	i	i	PRON
inlawrev-2500	436	2	d.	d.	PROPN
inlawrev-2500	436	3	at	at	ADP
inlawrev-2500	436	4	393	393	NUM
inlawrev-2500	436	5	(	(	PUNCT
inlawrev-2500	436	6	footnotes	footnote	NOUN
inlawrev-2500	436	7	omitted	omit	VERB
inlawrev-2500	436	8	)	)	PUNCT
inlawrev-2500	436	9	,	,	PUNCT
inlawrev-2500	436	10	quoted	quote	VERB
inlawrev-2500	436	11	in	in	ADP
inlawrev-2500	436	12	rubin	rubin	PROPN
inlawrev-2500	436	13	v.	v.	PROPN
inlawrev-2500	436	14	commissioner	commissioner	PROPN
inlawrev-2500	436	15	,	,	PUNCT
inlawrev-2500	436	16	51	51	NUM
inlawrev-2500	436	17	t.c	t.c	PROPN
inlawrev-2500	436	18	.	.	PROPN
inlawrev-2500	436	19	251	251	NUM
inlawrev-2500	436	20	,	,	PUNCT
inlawrev-2500	436	21	265	265	NUM
inlawrev-2500	436	22	-	-	SYM
inlawrev-2500	436	23	66	66	NUM
inlawrev-2500	436	24	(	(	PUNCT
inlawrev-2500	436	25	1968	1968	NUM
inlawrev-2500	436	26	)	)	PUNCT
inlawrev-2500	436	27	.	.	PUNCT
inlawrev-2500	437	1	interestingly	interestingly	ADV
inlawrev-2500	437	2	,	,	PUNCT
inlawrev-2500	437	3	the	the	DET
inlawrev-2500	437	4	authors	author	NOUN
inlawrev-2500	437	5	were	be	AUX
inlawrev-2500	437	6	discussing	discuss	VERB
inlawrev-2500	437	7	loaned	loan	VERB
inlawrev-2500	437	8	employees	employee	NOUN
inlawrev-2500	437	9	generally	generally	ADV
inlawrev-2500	437	10	and	and	CCONJ
inlawrev-2500	437	11	the	the	DET
inlawrev-2500	437	12	652	652	NUM
inlawrev-2500	437	13	indiana	indiana	NOUN
inlawrev-2500	437	14	lawreview	lawreview	PROPN
inlawrev-2500	438	1	[	[	X
inlawrev-2500	438	2	vol	vol	NOUN
inlawrev-2500	438	3	.	.	PUNCT
inlawrev-2500	438	4	15:639	15:639	NUM
inlawrev-2500	439	1	the	the	DET
inlawrev-2500	439	2	court	court	NOUN
inlawrev-2500	439	3	noted	note	VERB
inlawrev-2500	439	4	that	that	SCONJ
inlawrev-2500	439	5	the	the	DET
inlawrev-2500	439	6	crucial	crucial	ADJ
inlawrev-2500	439	7	question	question	NOUN
inlawrev-2500	439	8	in	in	ADP
inlawrev-2500	439	9	this	this	DET
inlawrev-2500	439	10	context	context	NOUN
inlawrev-2500	439	11	was	be	AUX
inlawrev-2500	439	12	*	*	NOUN
inlawrev-2500	439	13	'	'	PUNCT
inlawrev-2500	439	14	who	who	PRON
inlawrev-2500	439	15	controls	control	VERB
inlawrev-2500	439	16	the	the	DET
inlawrev-2500	439	17	earning	earning	NOUN
inlawrev-2500	439	18	of	of	ADP
inlawrev-2500	439	19	the	the	DET
inlawrev-2500	439	20	income	income	NOUN
inlawrev-2500	439	21	.	.	PUNCT
inlawrev-2500	440	1	"^^	"^^	PROPN
inlawrev-2500	440	2	from	from	ADP
inlawrev-2500	440	3	this	this	DET
inlawrev-2500	440	4	standpoint	standpoint	NOUN
inlawrev-2500	440	5	,	,	PUNCT
inlawrev-2500	440	6	the	the	DET
inlawrev-2500	440	7	court	court	NOUN
inlawrev-2500	440	8	easily	easily	ADV
inlawrev-2500	440	9	concluded	conclude	VERB
inlawrev-2500	440	10	that	that	SCONJ
inlawrev-2500	440	11	the	the	DET
inlawrev-2500	440	12	"	"	PUNCT
inlawrev-2500	440	13	employee	employee	NOUN
inlawrev-2500	440	14	"	"	PUNCT
inlawrev-2500	440	15	and	and	CCONJ
inlawrev-2500	440	16	not	not	PART
inlawrev-2500	440	17	the	the	DET
inlawrev-2500	440	18	corporation	corporation	NOUN
inlawrev-2500	440	19	directed	direct	VERB
inlawrev-2500	440	20	and	and	CCONJ
inlawrev-2500	440	21	controlled	control	VERB
inlawrev-2500	440	22	the	the	DET
inlawrev-2500	440	23	earning	earning	NOUN
inlawrev-2500	440	24	,	,	PUNCT
inlawrev-2500	440	25	and	and	CCONJ
inlawrev-2500	440	26	therefore	therefore	ADV
inlawrev-2500	440	27	,	,	PUNCT
inlawrev-2500	440	28	earned	earn	VERB
inlawrev-2500	440	29	the	the	DET
inlawrev-2500	440	30	income.^^	income.^^	NOUN
inlawrev-2500	440	31	although	although	SCONJ
inlawrev-2500	440	32	fox	fox	PROPN
inlawrev-2500	440	33	and	and	CCONJ
inlawrev-2500	440	34	laughton	laughton	PROPN
inlawrev-2500	440	35	were	be	AUX
inlawrev-2500	440	36	considered	consider	VERB
inlawrev-2500	440	37	,	,	PUNCT
inlawrev-2500	440	38	the	the	DET
inlawrev-2500	440	39	present	present	ADJ
inlawrev-2500	440	40	fact	fact	NOUN
inlawrev-2500	440	41	situation	situation	NOUN
inlawrev-2500	440	42	was	be	AUX
inlawrev-2500	440	43	distinguished	distinguish	VERB
inlawrev-2500	440	44	on	on	ADP
inlawrev-2500	440	45	two	two	NUM
inlawrev-2500	440	46	grounds	ground	NOUN
inlawrev-2500	440	47	:	:	PUNCT
inlawrev-2500	440	48	1	1	X
inlawrev-2500	440	49	)	)	PUNCT
inlawrev-2500	440	50	the	the	DET
inlawrev-2500	440	51	absence	absence	NOUN
inlawrev-2500	440	52	of	of	ADP
inlawrev-2500	440	53	an	an	DET
inlawrev-2500	440	54	employment	employment	NOUN
inlawrev-2500	440	55	contract	contract	NOUN
inlawrev-2500	440	56	between	between	ADP
inlawrev-2500	440	57	richard	richard	PROPN
inlawrev-2500	440	58	and	and	CCONJ
inlawrev-2500	440	59	park	park	NOUN
inlawrev-2500	440	60	;	;	PUNCT
inlawrev-2500	440	61	and	and	CCONJ
inlawrev-2500	440	62	2	2	X
inlawrev-2500	440	63	)	)	PUNCT
inlawrev-2500	440	64	richard	richard	PROPN
inlawrev-2500	440	65	's	's	PART
inlawrev-2500	440	66	control	control	NOUN
inlawrev-2500	440	67	of	of	ADP
inlawrev-2500	440	68	both	both	DET
inlawrev-2500	440	69	parties	party	NOUN
inlawrev-2500	440	70	to	to	ADP
inlawrev-2500	440	71	the	the	DET
inlawrev-2500	440	72	transaction	transaction	NOUN
inlawrev-2500	440	73	,	,	PUNCT
inlawrev-2500	440	74	park	park	NOUN
inlawrev-2500	440	75	and	and	CCONJ
inlawrev-2500	440	76	dorman	dorman	PROPN
inlawrev-2500	440	77	mills.^^	mills.^^	PUNCT
inlawrev-2500	441	1	therefore	therefore	ADV
inlawrev-2500	441	2	,	,	PUNCT
inlawrev-2500	441	3	richard	richard	PROPN
inlawrev-2500	441	4	was	be	AUX
inlawrev-2500	441	5	held	hold	VERB
inlawrev-2500	441	6	personally	personally	ADV
inlawrev-2500	441	7	taxable	taxable	ADJ
inlawrev-2500	441	8	on	on	ADP
inlawrev-2500	441	9	the	the	DET
inlawrev-2500	441	10	money	money	NOUN
inlawrev-2500	441	11	that	that	PRON
inlawrev-2500	441	12	dorman	dorman	PROPN
inlawrev-2500	441	13	mills	mill	NOUN
inlawrev-2500	441	14	had	have	AUX
inlawrev-2500	441	15	paid	pay	VERB
inlawrev-2500	441	16	to	to	PART
inlawrev-2500	441	17	park	park	VERB
inlawrev-2500	441	18	under	under	ADP
inlawrev-2500	441	19	the	the	DET
inlawrev-2500	441	20	contract	contract	NOUN
inlawrev-2500	441	21	terms	term	NOUN
inlawrev-2500	441	22	.	.	PUNCT
inlawrev-2500	442	1	although	although	SCONJ
inlawrev-2500	442	2	rubin	rubin	PROPN
inlawrev-2500	442	3	was	be	AUX
inlawrev-2500	442	4	reversed	reverse	VERB
inlawrev-2500	442	5	and	and	CCONJ
inlawrev-2500	442	6	remanded	remand	VERB
inlawrev-2500	442	7	on	on	ADP
inlawrev-2500	442	8	appeal,^^	appeal,^^	PROPN
inlawrev-2500	442	9	the	the	DET
inlawrev-2500	442	10	control	control	NOUN
inlawrev-2500	442	11	concern	concern	NOUN
inlawrev-2500	442	12	introduced	introduce	VERB
inlawrev-2500	442	13	by	by	ADP
inlawrev-2500	442	14	the	the	DET
inlawrev-2500	442	15	tax	tax	NOUN
inlawrev-2500	442	16	court	court	NOUN
inlawrev-2500	442	17	gained	gain	VERB
inlawrev-2500	442	18	prominence.^^	prominence.^^	NOUN
inlawrev-2500	442	19	given	give	VERB
inlawrev-2500	442	20	the	the	DET
inlawrev-2500	442	21	nature	nature	NOUN
inlawrev-2500	442	22	of	of	ADP
inlawrev-2500	442	23	the	the	DET
inlawrev-2500	442	24	personal	personal	ADJ
inlawrev-2500	442	25	service	service	NOUN
inlawrev-2500	442	26	corporation	corporation	NOUN
inlawrev-2500	442	27	,	,	PUNCT
inlawrev-2500	442	28	the	the	DET
inlawrev-2500	442	29	control	control	NOUN
inlawrev-2500	442	30	issue	issue	NOUN
inlawrev-2500	442	31	presented	present	VERB
inlawrev-2500	442	32	a	a	DET
inlawrev-2500	442	33	powerful	powerful	ADJ
inlawrev-2500	442	34	weapon	weapon	NOUN
inlawrev-2500	442	35	to	to	ADP
inlawrev-2500	442	36	the	the	DET
inlawrev-2500	442	37	service	service	NOUN
inlawrev-2500	442	38	.	.	PUNCT
inlawrev-2500	443	1	suggestions	suggestion	NOUN
inlawrev-2500	443	2	have	have	AUX
inlawrev-2500	443	3	been	be	AUX
inlawrev-2500	443	4	made	make	VERB
inlawrev-2500	443	5	that	that	SCONJ
inlawrev-2500	443	6	employment	employment	NOUN
inlawrev-2500	443	7	contracts	contract	NOUN
inlawrev-2500	443	8	with	with	ADP
inlawrev-2500	443	9	covenants	covenant	NOUN
inlawrev-2500	443	10	not	not	PART
inlawrev-2500	443	11	to	to	PART
inlawrev-2500	443	12	compete	compete	VERB
inlawrev-2500	443	13	between	between	ADP
inlawrev-2500	443	14	the	the	DET
inlawrev-2500	443	15	corporation	corporation	NOUN
inlawrev-2500	443	16	and	and	CCONJ
inlawrev-2500	443	17	the	the	DET
inlawrev-2500	443	18	shareholder	shareholder	NOUN
inlawrev-2500	443	19	-	-	PUNCT
inlawrev-2500	443	20	employee	employee	NOUN
inlawrev-2500	443	21	should	should	AUX
inlawrev-2500	443	22	be	be	AUX
inlawrev-2500	443	23	sufficient	sufficient	ADJ
inlawrev-2500	443	24	to	to	PART
inlawrev-2500	443	25	overcome	overcome	VERB
inlawrev-2500	443	26	this	this	PRON
inlawrev-2500	443	27	argument;^^	argument;^^	PROPN
inlawrev-2500	443	28	the	the	DET
inlawrev-2500	443	29	question	question	NOUN
inlawrev-2500	443	30	,	,	PUNCT
inlawrev-2500	443	31	however	however	ADV
inlawrev-2500	443	32	,	,	PUNCT
inlawrev-2500	443	33	is	be	AUX
inlawrev-2500	443	34	unsettled	unsettle	VERB
inlawrev-2500	443	35	.	.	PUNCT
inlawrev-2500	444	1	the	the	DET
inlawrev-2500	444	2	circuit	circuit	NOUN
inlawrev-2500	444	3	court	court	NOUN
inlawrev-2500	444	4	decisions	decision	NOUN
inlawrev-2500	444	5	in	in	ADP
inlawrev-2500	444	6	rubin	rubin	PROPN
inlawrev-2500	444	7	and	and	CCONJ
inlawrev-2500	444	8	most	most	ADV
inlawrev-2500	444	9	recently	recently	ADV
inlawrev-2500	444	10	,	,	PUNCT
inlawrev-2500	444	11	in	in	ADP
inlawrev-2500	444	12	foglesong	foglesong	NOUN
inlawrev-2500	444	13	v.	v.	ADP
inlawrev-2500	444	14	commissioner,^^	commissioner,^^	PROPN
inlawrev-2500	444	15	nonetheless	nonetheless	ADV
inlawrev-2500	444	16	,	,	PUNCT
inlawrev-2500	444	17	have	have	AUX
inlawrev-2500	444	18	introduced	introduce	VERB
inlawrev-2500	444	19	the	the	DET
inlawrev-2500	444	20	questions	question	NOUN
inlawrev-2500	444	21	of	of	ADP
inlawrev-2500	444	22	whether	whether	SCONJ
inlawrev-2500	444	23	the	the	DET
inlawrev-2500	444	24	assignment	assignment	NOUN
inlawrev-2500	444	25	of	of	ADP
inlawrev-2500	444	26	income	income	NOUN
inlawrev-2500	444	27	doctrine	doctrine	NOUN
inlawrev-2500	444	28	is	be	AUX
inlawrev-2500	444	29	appropriate	appropriate	ADJ
inlawrev-2500	444	30	for	for	ADP
inlawrev-2500	444	31	the	the	DET
inlawrev-2500	444	32	personal	personal	ADJ
inlawrev-2500	444	33	service	service	NOUN
inlawrev-2500	444	34	corporations	corporation	NOUN
inlawrev-2500	444	35	,	,	PUNCT
inlawrev-2500	444	36	and	and	CCONJ
inlawrev-2500	444	37	if	if	SCONJ
inlawrev-2500	444	38	so	so	ADV
inlawrev-2500	444	39	,	,	PUNCT
inlawrev-2500	444	40	when	when	SCONJ
inlawrev-2500	444	41	it	it	PRON
inlawrev-2500	444	42	should	should	AUX
inlawrev-2500	444	43	be	be	AUX
inlawrev-2500	444	44	utilized.	utilized.	ADJ
inlawrev-2500	444	45	®	®	NOUN
inlawrev-2500	444	46	^	^	PUNCT
inlawrev-2500	444	47	the	the	DET
inlawrev-2500	444	48	second	second	ADJ
inlawrev-2500	444	49	circuit	circuit	NOUN
inlawrev-2500	444	50	in	in	ADP
inlawrev-2500	444	51	rubin	rubin	PROPN
inlawrev-2500	444	52	found	find	VERB
inlawrev-2500	444	53	that	that	SCONJ
inlawrev-2500	444	54	the	the	DET
inlawrev-2500	444	55	common	common	ADJ
inlawrev-2500	444	56	law	law	NOUN
inlawrev-2500	444	57	doctrines	doctrine	NOUN
inlawrev-2500	444	58	used	use	VERB
inlawrev-2500	444	59	by	by	ADP
inlawrev-2500	444	60	the	the	DET
inlawrev-2500	444	61	tax	tax	NOUN
inlawrev-2500	444	62	court	court	NOUN
inlawrev-2500	444	63	were	be	AUX
inlawrev-2500	444	64	"	"	PUNCT
inlawrev-2500	444	65	blunt	blunt	ADJ
inlawrev-2500	444	66	tools	tool	NOUN
inlawrev-2500	444	67	.	.	PUNCT
inlawrev-2500	444	68	"	"	PUNCT
inlawrev-2500	445	1	references	reference	NOUN
inlawrev-2500	445	2	to	to	ADP
inlawrev-2500	445	3	"	"	PUNCT
inlawrev-2500	445	4	substance	substance	NOUN
inlawrev-2500	445	5	over	over	ADP
inlawrev-2500	445	6	form	form	NOUN
inlawrev-2500	445	7	"	"	PUNCT
inlawrev-2500	445	8	and	and	CCONJ
inlawrev-2500	445	9	the	the	DET
inlawrev-2500	445	10	"	"	PUNCT
inlawrev-2500	445	11	true	true	ADJ
inlawrev-2500	445	12	earner	earner	NOUN
inlawrev-2500	445	13	"	"	PUNCT
inlawrev-2500	445	14	of	of	ADP
inlawrev-2500	445	15	income	income	NOUN
inlawrev-2500	445	16	merely	merely	ADV
inlawrev-2500	445	17	restate	restate	VERB
inlawrev-2500	445	18	the	the	DET
inlawrev-2500	445	19	issue	issue	NOUN
inlawrev-2500	445	20	in	in	ADP
inlawrev-2500	445	21	cases	case	NOUN
inlawrev-2500	445	22	like	like	ADP
inlawrev-2500	445	23	this	this	PRON
inlawrev-2500	445	24	:	:	PUNCT
inlawrev-2500	445	25	who	who	PRON
inlawrev-2500	445	26	is	be	AUX
inlawrev-2500	445	27	the	the	DET
inlawrev-2500	445	28	"	"	PUNCT
inlawrev-2500	445	29	true	true	ADJ
inlawrev-2500	445	30	earner	earner	NOUN
inlawrev-2500	445	31	"	"	PUNCT
inlawrev-2500	445	32	?	?	PUNCT
inlawrev-2500	446	1	what	what	PRON
inlawrev-2500	446	2	is	be	AUX
inlawrev-2500	446	3	substance	substance	NOUN
inlawrev-2500	446	4	and	and	CCONJ
inlawrev-2500	446	5	what	what	PRON
inlawrev-2500	446	6	is	be	AUX
inlawrev-2500	446	7	form	form	NOUN
inlawrev-2500	446	8	?	?	PUNCT
inlawrev-2500	447	1	moreover	moreover	ADV
inlawrev-2500	447	2	,	,	PUNCT
inlawrev-2500	447	3	they	they	PRON
inlawrev-2500	447	4	do	do	VERB
inlawrev-2500	447	5	so	so	ADV
inlawrev-2500	447	6	in	in	ADP
inlawrev-2500	447	7	a	a	DET
inlawrev-2500	447	8	way	way	NOUN
inlawrev-2500	447	9	which	which	PRON
inlawrev-2500	447	10	makes	make	VERB
inlawrev-2500	447	11	it	it	PRON
inlawrev-2500	447	12	appear	appear	VERB
inlawrev-2500	447	13	cited	cite	VERB
inlawrev-2500	447	14	cases	case	NOUN
inlawrev-2500	447	15	involved	involve	VERB
inlawrev-2500	447	16	non	non	ADJ
inlawrev-2500	447	17	-	-	ADJ
inlawrev-2500	447	18	personal	personal	ADJ
inlawrev-2500	447	19	service	service	NOUN
inlawrev-2500	447	20	corporations	corporation	NOUN
inlawrev-2500	447	21	.	.	PUNCT
inlawrev-2500	448	1	see	see	VERB
inlawrev-2500	448	2	,	,	PUNCT
inlawrev-2500	448	3	e.g.	e.g.	ADV
inlawrev-2500	448	4	,	,	PUNCT
inlawrev-2500	448	5	wilgus	wilgus	PROPN
inlawrev-2500	448	6	v.	v.	PROPN
inlawrev-2500	448	7	commissioner	commissioner	NOUN
inlawrev-2500	448	8	,	,	PUNCT
inlawrev-2500	448	9	20	20	NUM
inlawrev-2500	448	10	t.c.m	t.c.m	NOUN
inlawrev-2500	448	11	.	.	PUNCT
inlawrev-2500	449	1	(	(	PUNCT
inlawrev-2500	449	2	cch	cch	NOUN
inlawrev-2500	449	3	)	)	PUNCT
inlawrev-2500	449	4	752	752	NUM
inlawrev-2500	449	5	(	(	PUNCT
inlawrev-2500	449	6	1961	1961	NUM
inlawrev-2500	449	7	)	)	PUNCT
inlawrev-2500	449	8	.	.	PUNCT
inlawrev-2500	450	1	fox	fox	PROPN
inlawrev-2500	450	2	and	and	CCONJ
inlawrev-2500	450	3	laughton	laughton	PROPN
inlawrev-2500	450	4	were	be	AUX
inlawrev-2500	450	5	not	not	PART
inlawrev-2500	450	6	cited	cite	VERB
inlawrev-2500	450	7	or	or	CCONJ
inlawrev-2500	450	8	discussed	discuss	VERB
inlawrev-2500	450	9	.	.	PUNCT
inlawrev-2500	451	1	it	it	PRON
inlawrev-2500	451	2	is	be	AUX
inlawrev-2500	451	3	difficult	difficult	ADJ
inlawrev-2500	451	4	to	to	PART
inlawrev-2500	451	5	imagine	imagine	VERB
inlawrev-2500	451	6	how	how	SCONJ
inlawrev-2500	451	7	the	the	DET
inlawrev-2500	451	8	broad	broad	ADJ
inlawrev-2500	451	9	statements	statement	NOUN
inlawrev-2500	451	10	of	of	ADP
inlawrev-2500	451	11	the	the	DET
inlawrev-2500	451	12	authors	author	NOUN
inlawrev-2500	451	13	could	could	AUX
inlawrev-2500	451	14	be	be	AUX
inlawrev-2500	451	15	reconciled	reconcile	VERB
inlawrev-2500	451	16	with	with	ADP
inlawrev-2500	451	17	the	the	DET
inlawrev-2500	451	18	fox	fox	NOUN
inlawrev-2500	451	19	result	result	NOUN
inlawrev-2500	451	20	.	.	PUNCT
inlawrev-2500	452	1	"	"	PUNCT
inlawrev-2500	452	2	''	''	PUNCT
inlawrev-2500	452	3	51	51	NUM
inlawrev-2500	452	4	t.c	t.c	PROPN
inlawrev-2500	452	5	.	.	PUNCT
inlawrev-2500	453	1	at	at	ADP
inlawrev-2500	453	2	265	265	NUM
inlawrev-2500	453	3	.	.	PUNCT
inlawrev-2500	454	1	''	''	PUNCT
inlawrev-2500	454	2	i	i	PRON
inlawrev-2500	454	3	d.	d.	PROPN
inlawrev-2500	454	4	at	at	ADP
inlawrev-2500	454	5	266	266	NUM
inlawrev-2500	454	6	.	.	PUNCT
inlawrev-2500	454	7	'	'	PUNCT
inlawrev-2500	455	1	*	*	PUNCT
inlawrev-2500	455	2	i	i	PRON
inlawrev-2500	455	3	d.	d.	PROPN
inlawrev-2500	455	4	at	at	ADP
inlawrev-2500	455	5	266	266	NUM
inlawrev-2500	455	6	-	-	SYM
inlawrev-2500	455	7	67	67	NUM
inlawrev-2500	455	8	.	.	PUNCT
inlawrev-2500	455	9	'	'	PUNCT
inlawrev-2500	455	10	^429	^429	X
inlawrev-2500	455	11	f.2d	f.2d	VERB
inlawrev-2500	455	12	650	650	NUM
inlawrev-2500	455	13	(	(	PUNCT
inlawrev-2500	455	14	2d	2d	NUM
inlawrev-2500	455	15	cir	cir	NOUN
inlawrev-2500	455	16	,	,	PUNCT
inlawrev-2500	455	17	1970	1970	NUM
inlawrev-2500	455	18	)	)	PUNCT
inlawrev-2500	455	19	.	.	PUNCT
inlawrev-2500	456	1	''	''	PUNCT
inlawrev-2500	456	2	see	see	VERB
inlawrev-2500	456	3	,	,	PUNCT
inlawrev-2500	456	4	e.g.	e.g.	ADV
inlawrev-2500	456	5	,	,	PUNCT
inlawrev-2500	456	6	foglesong	foglesong	NOUN
inlawrev-2500	456	7	v.	v.	PROPN
inlawrev-2500	456	8	commissioner	commissioner	NOUN
inlawrev-2500	456	9	,	,	PUNCT
inlawrev-2500	456	10	35	35	NUM
inlawrev-2500	456	11	t.c.m	t.c.m	NOUN
inlawrev-2500	456	12	.	.	PUNCT
inlawrev-2500	457	1	(	(	PUNCT
inlawrev-2500	457	2	cch	cch	NOUN
inlawrev-2500	457	3	)	)	PUNCT
inlawrev-2500	457	4	1309	1309	NUM
inlawrev-2500	457	5	(	(	PUNCT
inlawrev-2500	457	6	1976	1976	NUM
inlawrev-2500	457	7	)	)	PUNCT
inlawrev-2500	457	8	;	;	PUNCT
inlawrev-2500	457	9	ronan	ronan	PROPN
inlawrev-2500	457	10	state	state	PROPN
inlawrev-2500	457	11	bank	bank	PROPN
inlawrev-2500	457	12	v.	v.	PROPN
inlawrev-2500	457	13	commissioner	commissioner	PROPN
inlawrev-2500	457	14	,	,	PUNCT
inlawrev-2500	457	15	62	62	NUM
inlawrev-2500	457	16	t.c	t.c	PROPN
inlawrev-2500	457	17	.	.	PROPN
inlawrev-2500	457	18	27	27	NUM
inlawrev-2500	457	19	(	(	PUNCT
inlawrev-2500	457	20	1974	1974	NUM
inlawrev-2500	457	21	)	)	PUNCT
inlawrev-2500	457	22	;	;	PUNCT
inlawrev-2500	457	23	shaw	shaw	PROPN
inlawrev-2500	457	24	v.	v.	PROPN
inlawrev-2500	457	25	commissioner	commissioner	PROPN
inlawrev-2500	457	26	,	,	PUNCT
inlawrev-2500	457	27	59	59	NUM
inlawrev-2500	457	28	t.c	t.c	PROPN
inlawrev-2500	457	29	.	.	PROPN
inlawrev-2500	457	30	375	375	NUM
inlawrev-2500	457	31	(	(	PUNCT
inlawrev-2500	457	32	1972	1972	NUM
inlawrev-2500	457	33	)	)	PUNCT
inlawrev-2500	457	34	;	;	PUNCT
inlawrev-2500	457	35	american	american	PROPN
inlawrev-2500	457	36	sav	sav	PROPN
inlawrev-2500	457	37	.	.	PUNCT
inlawrev-2500	457	38	bank	bank	PROPN
inlawrev-2500	457	39	v.	v.	PROPN
inlawrev-2500	457	40	commissioner	commissioner	PROPN
inlawrev-2500	457	41	,	,	PUNCT
inlawrev-2500	457	42	56	56	NUM
inlawrev-2500	457	43	t.c	t.c	PROPN
inlawrev-2500	457	44	.	.	PROPN
inlawrev-2500	457	45	828	828	NUM
inlawrev-2500	457	46	(	(	PUNCT
inlawrev-2500	457	47	1971	1971	NUM
inlawrev-2500	457	48	)	)	PUNCT
inlawrev-2500	457	49	.	.	PUNCT
inlawrev-2500	458	1	''	''	PUNCT
inlawrev-2500	458	2	'	'	PUNCT
inlawrev-2500	458	3	see	see	VERB
inlawrev-2500	458	4	battle	battle	NOUN
inlawrev-2500	458	5	,	,	PUNCT
inlawrev-2500	458	6	supra	supra	PROPN
inlawrev-2500	458	7	note	note	NOUN
inlawrev-2500	458	8	1	1	NUM
inlawrev-2500	458	9	,	,	PUNCT
inlawrev-2500	458	10	at	at	ADP
inlawrev-2500	458	11	805	805	NUM
inlawrev-2500	458	12	;	;	PUNCT
inlawrev-2500	458	13	feuer	feuer	PROPN
inlawrev-2500	458	14	,	,	PUNCT
inlawrev-2500	458	15	supra	supra	PROPN
inlawrev-2500	458	16	note	note	PROPN
inlawrev-2500	458	17	26	26	NUM
inlawrev-2500	458	18	,	,	PUNCT
inlawrev-2500	458	19	at	at	ADP
inlawrev-2500	458	20	567	567	NUM
inlawrev-2500	458	21	-	-	SYM
inlawrev-2500	458	22	68	68	NUM
inlawrev-2500	458	23	.	.	PUNCT
inlawrev-2500	458	24	'	'	PUNCT
inlawrev-2500	459	1	«	«	PUNCT
inlawrev-2500	459	2	621	621	NUM
inlawrev-2500	459	3	f.2d	f.2d	NUM
inlawrev-2500	459	4	865	865	NUM
inlawrev-2500	459	5	(	(	PUNCT
inlawrev-2500	459	6	7th	7th	ADJ
inlawrev-2500	459	7	cir	cir	NOUN
inlawrev-2500	459	8	.	.	PUNCT
inlawrev-2500	459	9	1980	1980	NUM
inlawrev-2500	459	10	)	)	PUNCT
inlawrev-2500	459	11	.	.	PUNCT
inlawrev-2500	460	1	"	"	PUNCT
inlawrev-2500	460	2	see	see	VERB
inlawrev-2500	460	3	i	i	PRON
inlawrev-2500	460	4	d.	d.	PROPN
inlawrev-2500	460	5	at	at	ADP
inlawrev-2500	460	6	872	872	NUM
inlawrev-2500	460	7	;	;	PUNCT
inlawrev-2500	460	8	429	429	NUM
inlawrev-2500	460	9	f.2d	f.2d	NOUN
inlawrev-2500	460	10	at	at	ADP
inlawrev-2500	460	11	653	653	NUM
inlawrev-2500	460	12	.	.	PUNCT
inlawrev-2500	461	1	see	see	VERB
inlawrev-2500	461	2	also	also	ADV
inlawrev-2500	461	3	keller	keller	PROPN
inlawrev-2500	461	4	v.	v.	PROPN
inlawrev-2500	461	5	commissioner	commissioner	PROPN
inlawrev-2500	461	6	,	,	PUNCT
inlawrev-2500	462	1	[	[	X
inlawrev-2500	462	2	1981	1981	NUM
inlawrev-2500	462	3	transfer	transfer	NOUN
inlawrev-2500	462	4	binder	binder	NOUN
inlawrev-2500	462	5	]	]	PUNCT
inlawrev-2500	462	6	tax	tax	NOUN
inlawrev-2500	462	7	ct	ct	PROPN
inlawrev-2500	462	8	.	.	PUNCT
inlawrev-2500	462	9	rep	rep	PROPN
inlawrev-2500	462	10	.	.	PROPN
inlawrev-2500	462	11	(	(	PUNCT
inlawrev-2500	462	12	cch	cch	PROPN
inlawrev-2500	462	13	)	)	PUNCT
inlawrev-2500	462	14	no	no	NOUN
inlawrev-2500	462	15	.	.	NOUN
inlawrev-2500	462	16	38,401	38,401	NUM
inlawrev-2500	462	17	,	,	PUNCT
inlawrev-2500	462	18	at	at	ADP
inlawrev-2500	462	19	4202	4202	NUM
inlawrev-2500	462	20	-	-	SYM
inlawrev-2500	462	21	04	04	NUM
inlawrev-2500	462	22	(	(	PUNCT
inlawrev-2500	462	23	wilbur	wilbur	PROPN
inlawrev-2500	462	24	,	,	PUNCT
inlawrev-2500	462	25	j.	j.	PROPN
inlawrev-2500	462	26	,	,	PUNCT
inlawrev-2500	462	27	dissenting	dissent	VERB
inlawrev-2500	462	28	)	)	PUNCT
inlawrev-2500	462	29	.	.	PUNCT
inlawrev-2500	463	1	1982	1982	NUM
inlawrev-2500	463	2	]	]	PUNCT
inlawrev-2500	463	3	personal	personal	ADJ
inlawrev-2500	463	4	service	service	NOUN
inlawrev-2500	463	5	corporation	corporation	NOUN
inlawrev-2500	463	6	653	653	NUM
inlawrev-2500	463	7	that	that	SCONJ
inlawrev-2500	463	8	these	these	DET
inlawrev-2500	463	9	questions	question	NOUN
inlawrev-2500	463	10	can	can	AUX
inlawrev-2500	463	11	be	be	AUX
inlawrev-2500	463	12	answered	answer	VERB
inlawrev-2500	463	13	simply	simply	ADV
inlawrev-2500	463	14	by	by	ADP
inlawrev-2500	463	15	viewing	view	VERB
inlawrev-2500	463	16	the	the	DET
inlawrev-2500	463	17	facts	fact	NOUN
inlawrev-2500	463	18	with	with	ADP
inlawrev-2500	463	19	appropriate	appropriate	ADJ
inlawrev-2500	463	20	suspicion/	suspicion/	NOUN
inlawrev-2500	463	21	"	"	PUNCT
inlawrev-2500	463	22	"	"	PUNCT
inlawrev-2500	463	23	after	after	ADP
inlawrev-2500	463	24	thus	thus	ADV
inlawrev-2500	463	25	noting	note	VERB
inlawrev-2500	463	26	that	that	SCONJ
inlawrev-2500	463	27	the	the	DET
inlawrev-2500	463	28	assignment	assignment	NOUN
inlawrev-2500	463	29	of	of	ADP
inlawrev-2500	463	30	income	income	NOUN
inlawrev-2500	463	31	doctrine	doctrine	NOUN
inlawrev-2500	463	32	was	be	AUX
inlawrev-2500	463	33	not	not	PART
inlawrev-2500	463	34	well	well	ADV
inlawrev-2500	463	35	-	-	PUNCT
inlawrev-2500	463	36	designed	design	VERB
inlawrev-2500	463	37	for	for	ADP
inlawrev-2500	463	38	the	the	DET
inlawrev-2500	463	39	personal	personal	ADJ
inlawrev-2500	463	40	service	service	NOUN
inlawrev-2500	463	41	corporation	corporation	NOUN
inlawrev-2500	463	42	,	,	PUNCT
inlawrev-2500	463	43	the	the	DET
inlawrev-2500	463	44	court	court	NOUN
inlawrev-2500	463	45	indicated	indicate	VERB
inlawrev-2500	463	46	that	that	SCONJ
inlawrev-2500	463	47	section	section	NOUN
inlawrev-2500	463	48	482	482	NUM
inlawrev-2500	463	49	was	be	AUX
inlawrev-2500	463	50	a	a	DET
inlawrev-2500	463	51	more	more	ADV
inlawrev-2500	463	52	precise	precise	ADJ
inlawrev-2500	463	53	tool	tool	NOUN
inlawrev-2500	463	54	and	and	CCONJ
inlawrev-2500	463	55	,	,	PUNCT
inlawrev-2500	463	56	indeed	indeed	ADV
inlawrev-2500	463	57	,	,	PUNCT
inlawrev-2500	463	58	was	be	AUX
inlawrev-2500	463	59	the	the	DET
inlawrev-2500	463	60	appropriate	appropriate	ADJ
inlawrev-2500	463	61	means	mean	NOUN
inlawrev-2500	463	62	of	of	ADP
inlawrev-2500	463	63	solving	solve	VERB
inlawrev-2500	463	64	the	the	DET
inlawrev-2500	463	65	problems	problem	NOUN
inlawrev-2500	463	66	presented	present	VERB
inlawrev-2500	463	67	by	by	ADP
inlawrev-2500	463	68	these	these	DET
inlawrev-2500	463	69	corporations.^"^	corporations.^"^	NOUN
inlawrev-2500	463	70	the	the	DET
inlawrev-2500	463	71	appellate	appellate	ADJ
inlawrev-2500	463	72	court	court	NOUN
inlawrev-2500	463	73	also	also	ADV
inlawrev-2500	463	74	discussed	discuss	VERB
inlawrev-2500	463	75	the	the	DET
inlawrev-2500	463	76	distinguishing	distinguish	VERB
inlawrev-2500	463	77	features	feature	NOUN
inlawrev-2500	463	78	between	between	ADP
inlawrev-2500	463	79	the	the	DET
inlawrev-2500	463	80	rubin	rubin	PROPN
inlawrev-2500	463	81	facts	fact	NOUN
inlawrev-2500	463	82	and	and	CCONJ
inlawrev-2500	463	83	those	those	PRON
inlawrev-2500	463	84	'	'	PUNCT
inlawrev-2500	463	85	in	in	ADP
inlawrev-2500	463	86	fox}^"^	fox}^"^	PROPN
inlawrev-2500	463	87	the	the	DET
inlawrev-2500	463	88	court	court	NOUN
inlawrev-2500	463	89	found	find	VERB
inlawrev-2500	463	90	them	they	PRON
inlawrev-2500	463	91	to	to	PART
inlawrev-2500	463	92	be	be	AUX
inlawrev-2500	463	93	irrelevant	irrelevant	ADJ
inlawrev-2500	463	94	with	with	ADP
inlawrev-2500	463	95	respect	respect	NOUN
inlawrev-2500	463	96	to	to	ADP
inlawrev-2500	463	97	the	the	DET
inlawrev-2500	463	98	common	common	ADJ
inlawrev-2500	463	99	law	law	NOUN
inlawrev-2500	463	100	doctrines	doctrine	NOUN
inlawrev-2500	463	101	relied	rely	VERB
inlawrev-2500	463	102	on	on	ADP
inlawrev-2500	463	103	by	by	ADP
inlawrev-2500	463	104	the	the	DET
inlawrev-2500	463	105	tax	tax	NOUN
inlawrev-2500	463	106	court	court	NOUN
inlawrev-2500	463	107	.	.	PUNCT
inlawrev-2500	464	1	^"^	^"^	PROPN
inlawrev-2500	464	2	in	in	ADP
inlawrev-2500	464	3	foglesong	foglesong	NOUN
inlawrev-2500	464	4	v.	v.	PROPN
inlawrev-2500	464	5	commissioner	commissioner	PROPN
inlawrev-2500	464	6	,	,	PUNCT
inlawrev-2500	464	7	the	the	DET
inlawrev-2500	464	8	seventh	seventh	ADJ
inlawrev-2500	464	9	circuit	circuit	NOUN
inlawrev-2500	464	10	,	,	PUNCT
inlawrev-2500	464	11	bolstered	bolster	VERB
inlawrev-2500	464	12	by	by	ADP
inlawrev-2500	464	13	the	the	DET
inlawrev-2500	464	14	rubin	rubin	PROPN
inlawrev-2500	464	15	decision	decision	NOUN
inlawrev-2500	464	16	,	,	PUNCT
inlawrev-2500	464	17	also	also	ADV
inlawrev-2500	464	18	found	find	VERB
inlawrev-2500	464	19	the	the	DET
inlawrev-2500	464	20	common	common	ADJ
inlawrev-2500	464	21	law	law	NOUN
inlawrev-2500	464	22	techniques	technique	NOUN
inlawrev-2500	464	23	to	to	PART
inlawrev-2500	464	24	be	be	AUX
inlawrev-2500	464	25	an	an	DET
inlawrev-2500	464	26	awkward	awkward	ADJ
inlawrev-2500	464	27	means	mean	NOUN
inlawrev-2500	464	28	to	to	PART
inlawrev-2500	464	29	accomplish	accomplish	VERB
inlawrev-2500	464	30	their	their	PRON
inlawrev-2500	464	31	purposes	purpose	NOUN
inlawrev-2500	464	32	.	.	PUNCT
inlawrev-2500	465	1	^"^	^"^	PROPN
inlawrev-2500	465	2	in	in	ADP
inlawrev-2500	465	3	so	so	ADV
inlawrev-2500	465	4	doing	do	VERB
inlawrev-2500	465	5	,	,	PUNCT
inlawrev-2500	465	6	the	the	DET
inlawrev-2500	465	7	court	court	NOUN
inlawrev-2500	465	8	explicitly	explicitly	ADV
inlawrev-2500	465	9	recognized	recognize	VERB
inlawrev-2500	465	10	that	that	SCONJ
inlawrev-2500	465	11	the	the	DET
inlawrev-2500	465	12	assignment	assignment	NOUN
inlawrev-2500	465	13	of	of	ADP
inlawrev-2500	465	14	income	income	NOUN
inlawrev-2500	465	15	doctrine	doctrine	NOUN
inlawrev-2500	465	16	was	be	AUX
inlawrev-2500	465	17	used	use	VERB
inlawrev-2500	465	18	to	to	PART
inlawrev-2500	465	19	disregard	disregard	VERB
inlawrev-2500	465	20	the	the	DET
inlawrev-2500	465	21	corporation	corporation	NOUN
inlawrev-2500	465	22	through	through	ADP
inlawrev-2500	465	23	the	the	DET
inlawrev-2500	465	24	balancing	balancing	NOUN
inlawrev-2500	465	25	of	of	ADP
inlawrev-2500	465	26	tax	tax	NOUN
inlawrev-2500	465	27	avoidance	avoidance	NOUN
inlawrev-2500	465	28	motives	motive	NOUN
inlawrev-2500	465	29	and	and	CCONJ
inlawrev-2500	465	30	legitimate	legitimate	ADJ
inlawrev-2500	465	31	business	business	NOUN
inlawrev-2500	465	32	purposes	purpose	NOUN
inlawrev-2500	465	33	.	.	PUNCT
inlawrev-2500	466	1	^"^	^"^	NOUN
inlawrev-2500	466	2	such	such	DET
inlawrev-2500	466	3	an	an	DET
inlawrev-2500	466	4	approach	approach	NOUN
inlawrev-2500	466	5	places	place	VERB
inlawrev-2500	466	6	too	too	ADV
inlawrev-2500	466	7	low	low	ADJ
inlawrev-2500	466	8	a	a	DET
inlawrev-2500	466	9	value	value	NOUN
inlawrev-2500	466	10	on	on	ADP
inlawrev-2500	466	11	the	the	DET
inlawrev-2500	466	12	policy	policy	NOUN
inlawrev-2500	466	13	of	of	ADP
inlawrev-2500	466	14	the	the	DET
inlawrev-2500	466	15	law	law	NOUN
inlawrev-2500	466	16	to	to	PART
inlawrev-2500	466	17	recognize	recognize	VERB
inlawrev-2500	466	18	corporations	corporation	NOUN
inlawrev-2500	466	19	as	as	ADP
inlawrev-2500	466	20	economic	economic	ADJ
inlawrev-2500	466	21	actors	actor	NOUN
inlawrev-2500	466	22	except	except	SCONJ
inlawrev-2500	466	23	in	in	ADP
inlawrev-2500	466	24	exceptional	exceptional	ADJ
inlawrev-2500	466	25	circumstances	circumstance	NOUN
inlawrev-2500	466	26	.	.	PUNCT
inlawrev-2500	467	1	this	this	PRON
inlawrev-2500	467	2	is	be	AUX
inlawrev-2500	467	3	true	true	ADJ
inlawrev-2500	467	4	whether	whether	SCONJ
inlawrev-2500	467	5	the	the	DET
inlawrev-2500	467	6	analysis	analysis	NOUN
inlawrev-2500	467	7	used	use	VERB
inlawrev-2500	467	8	to	to	PART
inlawrev-2500	467	9	dismantle	dismantle	VERB
inlawrev-2500	467	10	the	the	DET
inlawrev-2500	467	11	corporation	corporation	NOUN
inlawrev-2500	467	12	pursues	pursue	VERB
inlawrev-2500	467	13	the	the	DET
inlawrev-2500	467	14	rubric	rubric	NOUN
inlawrev-2500	467	15	of	of	ADP
inlawrev-2500	467	16	assignment	assignment	NOUN
inlawrev-2500	467	17	of	of	ADP
inlawrev-2500	467	18	income	income	NOUN
inlawrev-2500	467	19	or	or	CCONJ
inlawrev-2500	467	20	substance	substance	NOUN
inlawrev-2500	467	21	over	over	ADP
inlawrev-2500	467	22	form	form	NOUN
inlawrev-2500	467	23	.	.	PUNCT
inlawrev-2500	468	1	here	here	ADV
inlawrev-2500	468	2	there	there	PRON
inlawrev-2500	468	3	are	be	VERB
inlawrev-2500	468	4	other	other	ADJ
inlawrev-2500	468	5	more	more	ADV
inlawrev-2500	468	6	precise	precise	ADJ
inlawrev-2500	468	7	devices	device	NOUN
inlawrev-2500	468	8	for	for	ADP
inlawrev-2500	468	9	coping	cope	VERB
inlawrev-2500	468	10	with	with	ADP
inlawrev-2500	468	11	the	the	DET
inlawrev-2500	468	12	unacceptable	unacceptable	ADJ
inlawrev-2500	468	13	tax	tax	NOUN
inlawrev-2500	468	14	avoidance	avoidance	NOUN
inlawrev-2500	468	15	....	....	PUNCT
inlawrev-2500	469	1	but	but	CCONJ
inlawrev-2500	469	2	there	there	PRON
inlawrev-2500	469	3	is	be	VERB
inlawrev-2500	469	4	no	no	DET
inlawrev-2500	469	5	need	need	NOUN
inlawrev-2500	469	6	to	to	PART
inlawrev-2500	469	7	crack	crack	VERB
inlawrev-2500	469	8	walnuts	walnut	NOUN
inlawrev-2500	469	9	with	with	ADP
inlawrev-2500	469	10	a	a	DET
inlawrev-2500	469	11	sledgehammer.^^^	sledgehammer.^^^	NOUN
inlawrev-2500	469	12	the	the	DET
inlawrev-2500	469	13	court	court	NOUN
inlawrev-2500	469	14	determined	determine	VERB
inlawrev-2500	469	15	that	that	SCONJ
inlawrev-2500	469	16	section	section	NOUN
inlawrev-2500	469	17	482	482	NUM
inlawrev-2500	469	18	would	would	AUX
inlawrev-2500	469	19	be	be	AUX
inlawrev-2500	469	20	a	a	DET
inlawrev-2500	469	21	better	well	ADJ
inlawrev-2500	469	22	method	method	NOUN
inlawrev-2500	469	23	to	to	PART
inlawrev-2500	469	24	accomplish	accomplish	VERB
inlawrev-2500	469	25	the	the	DET
inlawrev-2500	469	26	same	same	ADJ
inlawrev-2500	469	27	purpose	purpose	NOUN
inlawrev-2500	469	28	without	without	ADP
inlawrev-2500	469	29	losing	lose	VERB
inlawrev-2500	469	30	the	the	DET
inlawrev-2500	469	31	integrity	integrity	NOUN
inlawrev-2500	469	32	of	of	ADP
inlawrev-2500	469	33	the	the	DET
inlawrev-2500	469	34	entity.^"^	entity.^"^	PROPN
inlawrev-2500	469	35	the	the	DET
inlawrev-2500	469	36	future	future	NOUN
inlawrev-2500	469	37	of	of	ADP
inlawrev-2500	469	38	the	the	DET
inlawrev-2500	469	39	common	common	ADJ
inlawrev-2500	469	40	law	law	NOUN
inlawrev-2500	469	41	doctrines	doctrine	NOUN
inlawrev-2500	469	42	with	with	ADP
inlawrev-2500	469	43	respect	respect	NOUN
inlawrev-2500	469	44	to	to	ADP
inlawrev-2500	469	45	personal	personal	ADJ
inlawrev-2500	469	46	service	service	NOUN
inlawrev-2500	469	47	corporations	corporation	NOUN
inlawrev-2500	469	48	generally	generally	ADV
inlawrev-2500	469	49	is	be	AUX
inlawrev-2500	469	50	uncertain	uncertain	ADJ
inlawrev-2500	469	51	as	as	SCONJ
inlawrev-2500	469	52	is	be	AUX
inlawrev-2500	469	53	the	the	DET
inlawrev-2500	469	54	present	present	NOUN
inlawrev-2500	469	55	in	in	ADP
inlawrev-2500	469	56	the	the	DET
inlawrev-2500	469	57	tax	tax	NOUN
inlawrev-2500	469	58	courts	court	NOUN
inlawrev-2500	469	59	in	in	ADP
inlawrev-2500	469	60	the	the	DET
inlawrev-2500	469	61	second	second	ADJ
inlawrev-2500	469	62	and	and	CCONJ
inlawrev-2500	469	63	seventh	seventh	ADJ
inlawrev-2500	469	64	circuits.^	circuits.^	NOUN
inlawrev-2500	469	65	"	"	PUNCT
inlawrev-2500	469	66	*	*	PUNCT
inlawrev-2500	469	67	even	even	ADV
inlawrev-2500	469	68	where	where	SCONJ
inlawrev-2500	469	69	the	the	DET
inlawrev-2500	469	70	common	common	ADJ
inlawrev-2500	469	71	law	law	NOUN
inlawrev-2500	469	72	doctrines	doctrine	NOUN
inlawrev-2500	469	73	maintain	maintain	VERB
inlawrev-2500	469	74	some	some	DET
inlawrev-2500	469	75	vitality	vitality	NOUN
inlawrev-2500	469	76	,	,	PUNCT
inlawrev-2500	469	77	the	the	DET
inlawrev-2500	469	78	rubin	rubin	PROPN
inlawrev-2500	469	79	and	and	CCONJ
inlawrev-2500	469	80	"	"	PUNCT
inlawrev-2500	469	81	•"429	•"429	ADJ
inlawrev-2500	469	82	f.2d	f.2d	NOUN
inlawrev-2500	469	83	at	at	ADP
inlawrev-2500	469	84	653	653	NUM
inlawrev-2500	469	85	(	(	PUNCT
inlawrev-2500	469	86	emphasis	emphasis	NOUN
inlawrev-2500	469	87	added	add	VERB
inlawrev-2500	469	88	)	)	PUNCT
inlawrev-2500	469	89	.	.	PUNCT
inlawrev-2500	470	1	'	'	PUNCT
inlawrev-2500	470	2	"	"	PUNCT
inlawrev-2500	470	3	7^.	7^.	NUM
inlawrev-2500	470	4	at	at	ADP
inlawrev-2500	470	5	653	653	NUM
inlawrev-2500	470	6	-	-	SYM
inlawrev-2500	470	7	54	54	NUM
inlawrev-2500	470	8	.	.	PUNCT
inlawrev-2500	470	9	'	'	PUNCT
inlawrev-2500	470	10	"	"	PUNCT
inlawrev-2500	470	11	^see	^see	PRON
inlawrev-2500	470	12	note	note	VERB
inlawrev-2500	470	13	94	94	NUM
inlawrev-2500	470	14	supra	supra	NOUN
inlawrev-2500	470	15	and	and	CCONJ
inlawrev-2500	470	16	accompanying	accompany	VERB
inlawrev-2500	470	17	text	text	NOUN
inlawrev-2500	470	18	.	.	PUNCT
inlawrev-2500	470	19	'	'	PUNCT
inlawrev-2500	471	1	"	"	PUNCT
inlawrev-2500	471	2	m29	m29	X
inlawrev-2500	471	3	f.2d	f.2d	X
inlawrev-2500	471	4	at	at	ADP
inlawrev-2500	471	5	654	654	NUM
inlawrev-2500	471	6	.	.	PUNCT
inlawrev-2500	472	1	'	'	PUNCT
inlawrev-2500	472	2	%	%	INTJ
inlawrev-2500	472	3	21	21	NUM
inlawrev-2500	472	4	f.2d	f.2d	X
inlawrev-2500	472	5	at	at	ADP
inlawrev-2500	472	6	869	869	NUM
inlawrev-2500	472	7	,	,	PUNCT
inlawrev-2500	472	8	872	872	NUM
inlawrev-2500	472	9	.	.	PUNCT
inlawrev-2500	472	10	''	''	PUNCT
inlawrev-2500	473	1	'	'	PUNCT
inlawrev-2500	473	2	i	i	PRON
inlawrev-2500	473	3	d.	d.	PROPN
inlawrev-2500	473	4	'	'	PUNCT
inlawrev-2500	473	5	"	"	PUNCT
inlawrev-2500	473	6	"	"	PUNCT
inlawrev-2500	473	7	i	i	PRON
inlawrev-2500	473	8	d.	d.	PROPN
inlawrev-2500	473	9	at	at	ADP
inlawrev-2500	473	10	872	872	NUM
inlawrev-2500	473	11	(	(	PUNCT
inlawrev-2500	473	12	emphasis	emphasis	NOUN
inlawrev-2500	473	13	added	add	VERB
inlawrev-2500	473	14	)	)	PUNCT
inlawrev-2500	473	15	.	.	PUNCT
inlawrev-2500	473	16	'	'	PUNCT
inlawrev-2500	473	17	"	"	PUNCT
inlawrev-2500	473	18	/d	/d	PUNCT
inlawrev-2500	473	19	.	.	PUNCT
inlawrev-2500	474	1	at	at	ADP
inlawrev-2500	474	2	872	872	NUM
inlawrev-2500	474	3	-	-	SYM
inlawrev-2500	474	4	73	73	NUM
inlawrev-2500	474	5	.	.	PUNCT
inlawrev-2500	475	1	the	the	DET
inlawrev-2500	475	2	court	court	NOUN
inlawrev-2500	475	3	recognized	recognize	VERB
inlawrev-2500	475	4	the	the	DET
inlawrev-2500	475	5	validity	validity	NOUN
inlawrev-2500	475	6	of	of	ADP
inlawrev-2500	475	7	the	the	DET
inlawrev-2500	475	8	corporation	corporation	NOUN
inlawrev-2500	475	9	and	and	CCONJ
inlawrev-2500	475	10	found	find	VERB
inlawrev-2500	475	11	that	that	SCONJ
inlawrev-2500	475	12	the	the	DET
inlawrev-2500	475	13	"	"	PUNCT
inlawrev-2500	475	14	corporate	corporate	ADJ
inlawrev-2500	475	15	tree	tree	NOUN
inlawrev-2500	475	16	seems	seem	VERB
inlawrev-2500	475	17	sturdy	sturdy	ADJ
inlawrev-2500	475	18	enough	enough	ADV
inlawrev-2500	475	19	to	to	PART
inlawrev-2500	475	20	become	become	VERB
inlawrev-2500	475	21	fruit	fruit	NOUN
inlawrev-2500	475	22	-	-	PUNCT
inlawrev-2500	475	23	bearing	bearing	NOUN
inlawrev-2500	475	24	,	,	PUNCT
inlawrev-2500	475	25	subject	subject	ADJ
inlawrev-2500	475	26	,	,	PUNCT
inlawrev-2500	475	27	of	of	ADP
inlawrev-2500	475	28	course	course	NOUN
inlawrev-2500	475	29	,	,	PUNCT
inlawrev-2500	475	30	to	to	ADP
inlawrev-2500	475	31	whatever	whatever	PRON
inlawrev-2500	475	32	pruning	prune	VERB
inlawrev-2500	475	33	(	(	PUNCT
inlawrev-2500	475	34	radical	radical	ADJ
inlawrev-2500	475	35	or	or	CCONJ
inlawrev-2500	475	36	otherwise	otherwise	ADV
inlawrev-2500	475	37	)	)	PUNCT
inlawrev-2500	475	38	by	by	ADP
inlawrev-2500	475	39	the	the	DET
inlawrev-2500	475	40	tax	tax	NOUN
inlawrev-2500	475	41	collector	collector	NOUN
inlawrev-2500	475	42	appears	appear	VERB
inlawrev-2500	475	43	appropriate	appropriate	ADJ
inlawrev-2500	475	44	.	.	PUNCT
inlawrev-2500	475	45	"	"	PUNCT
inlawrev-2500	476	1	i	i	PRON
inlawrev-2500	476	2	d.	d.	PROPN
inlawrev-2500	476	3	at	at	ADP
inlawrev-2500	476	4	873	873	NUM
inlawrev-2500	476	5	.	.	PUNCT
inlawrev-2500	476	6	'	'	PUNCT
inlawrev-2500	476	7	°	°	NUM
inlawrev-2500	476	8	'	'	PART
inlawrev-2500	476	9	see	see	NOUN
inlawrev-2500	476	10	,	,	PUNCT
inlawrev-2500	476	11	e.g.	e.g.	ADV
inlawrev-2500	476	12	,	,	PUNCT
inlawrev-2500	476	13	keller	keller	PROPN
inlawrev-2500	476	14	v.	v.	PROPN
inlawrev-2500	476	15	commissioner	commissioner	PROPN
inlawrev-2500	476	16	,	,	PUNCT
inlawrev-2500	476	17	[	[	X
inlawrev-2500	476	18	1981	1981	NUM
inlawrev-2500	476	19	transfer	transfer	NOUN
inlawrev-2500	476	20	binder	binder	NOUN
inlawrev-2500	476	21	]	]	PUNCT
inlawrev-2500	476	22	tax	tax	NOUN
inlawrev-2500	476	23	ct	ct	PROPN
inlawrev-2500	476	24	.	.	PUNCT
inlawrev-2500	477	1	rep	rep	PROPN
inlawrev-2500	477	2	.	.	PROPN
inlawrev-2500	477	3	(	(	PUNCT
inlawrev-2500	477	4	cch	cch	PROPN
inlawrev-2500	477	5	)	)	PUNCT
inlawrev-2500	477	6	at	at	ADP
inlawrev-2500	477	7	4183	4183	NUM
inlawrev-2500	477	8	.	.	PUNCT
inlawrev-2500	478	1	654	654	NUM
inlawrev-2500	478	2	indiana	indiana	PROPN
inlawrev-2500	478	3	la	la	PROPN
inlawrev-2500	478	4	wreview	wreview	PROPN
inlawrev-2500	479	1	[	[	X
inlawrev-2500	479	2	vol	vol	NOUN
inlawrev-2500	479	3	.	.	PUNCT
inlawrev-2500	479	4	15:639	15:639	NUM
inlawrev-2500	479	5	foglesong	foglesong	NOUN
inlawrev-2500	479	6	reasoning	reasoning	NOUN
inlawrev-2500	479	7	may	may	AUX
inlawrev-2500	479	8	be	be	AUX
inlawrev-2500	479	9	used	use	VERB
inlawrev-2500	479	10	as	as	ADP
inlawrev-2500	479	11	an	an	DET
inlawrev-2500	479	12	effective	effective	ADJ
inlawrev-2500	479	13	weapon	weapon	NOUN
inlawrev-2500	479	14	against	against	ADP
inlawrev-2500	479	15	them	they	PRON
inlawrev-2500	479	16	.	.	PUNCT
inlawrev-2500	480	1	with	with	ADP
inlawrev-2500	480	2	increasing	increase	VERB
inlawrev-2500	480	3	regularity	regularity	NOUN
inlawrev-2500	480	4	,	,	PUNCT
inlawrev-2500	480	5	the	the	DET
inlawrev-2500	480	6	service	service	NOUN
inlawrev-2500	480	7	will	will	AUX
inlawrev-2500	480	8	need	need	VERB
inlawrev-2500	480	9	to	to	PART
inlawrev-2500	480	10	be	be	AUX
inlawrev-2500	480	11	armed	arm	VERB
inlawrev-2500	480	12	with	with	ADP
inlawrev-2500	480	13	section	section	NOUN
inlawrev-2500	480	14	482	482	NUM
inlawrev-2500	480	15	.	.	PUNCT
inlawrev-2500	480	16	iii	iii	PROPN
inlawrev-2500	480	17	.	.	PUNCT
inlawrev-2500	481	1	the	the	DET
inlawrev-2500	481	2	armor	armor	NOUN
inlawrev-2500	481	3	of	of	ADP
inlawrev-2500	481	4	section	section	NOUN
inlawrev-2500	481	5	482	482	NUM
inlawrev-2500	481	6	concern	concern	NOUN
inlawrev-2500	481	7	has	have	AUX
inlawrev-2500	481	8	been	be	AUX
inlawrev-2500	481	9	expressed	express	VERB
inlawrev-2500	481	10	as	as	ADP
inlawrev-2500	481	11	to	to	ADP
inlawrev-2500	481	12	which	which	PRON
inlawrev-2500	481	13	of	of	ADP
inlawrev-2500	481	14	the	the	DET
inlawrev-2500	481	15	"	"	PUNCT
inlawrev-2500	481	16	opponents	opponent	NOUN
inlawrev-2500	481	17	"	"	PUNCT
inlawrev-2500	481	18	is	be	AUX
inlawrev-2500	481	19	benefited	benefit	VERB
inlawrev-2500	481	20	by	by	ADP
inlawrev-2500	481	21	section	section	NOUN
inlawrev-2500	481	22	482.^	482.^	NOUN
inlawrev-2500	481	23	°	°	NOUN
inlawrev-2500	481	24	^	^	PUNCT
inlawrev-2500	481	25	is	be	AUX
inlawrev-2500	481	26	this	this	PRON
inlawrev-2500	481	27	the	the	DET
inlawrev-2500	481	28	ultimate	ultimate	ADJ
inlawrev-2500	481	29	and	and	CCONJ
inlawrev-2500	481	30	invulnerable	invulnerable	ADJ
inlawrev-2500	481	31	weapon	weapon	NOUN
inlawrev-2500	481	32	of	of	ADP
inlawrev-2500	481	33	the	the	DET
inlawrev-2500	481	34	internal	internal	ADJ
inlawrev-2500	481	35	revenue	revenue	NOUN
inlawrev-2500	481	36	service?^^	service?^^	NOUN
inlawrev-2500	481	37	"	"	PUNCT
inlawrev-2500	481	38	or	or	CCONJ
inlawrev-2500	481	39	has	have	VERB
inlawrev-2500	481	40	the	the	DET
inlawrev-2500	481	41	personal	personal	ADJ
inlawrev-2500	481	42	service	service	NOUN
inlawrev-2500	481	43	corporation	corporation	NOUN
inlawrev-2500	481	44	finally	finally	ADV
inlawrev-2500	481	45	found	find	VERB
inlawrev-2500	481	46	a	a	DET
inlawrev-2500	481	47	strong	strong	ADJ
inlawrev-2500	481	48	defense	defense	NOUN
inlawrev-2500	481	49	against	against	ADP
inlawrev-2500	481	50	the	the	DET
inlawrev-2500	481	51	service	service	NOUN
inlawrev-2500	481	52	attacks	attack	NOUN
inlawrev-2500	481	53	?	?	PUNCT
inlawrev-2500	482	1	the	the	DET
inlawrev-2500	482	2	answer	answer	NOUN
inlawrev-2500	482	3	,	,	PUNCT
inlawrev-2500	482	4	if	if	SCONJ
inlawrev-2500	482	5	there	there	PRON
inlawrev-2500	482	6	is	be	VERB
inlawrev-2500	482	7	one	one	NUM
inlawrev-2500	482	8	,	,	PUNCT
inlawrev-2500	482	9	lies	lie	VERB
inlawrev-2500	482	10	in	in	ADP
inlawrev-2500	482	11	an	an	DET
inlawrev-2500	482	12	understanding	understanding	NOUN
inlawrev-2500	482	13	of	of	ADP
inlawrev-2500	482	14	the	the	DET
inlawrev-2500	482	15	provision	provision	NOUN
inlawrev-2500	482	16	itself	itself	PRON
inlawrev-2500	482	17	and	and	CCONJ
inlawrev-2500	482	18	with	with	ADP
inlawrev-2500	482	19	the	the	DET
inlawrev-2500	482	20	courts	court	NOUN
inlawrev-2500	482	21	'	'	PART
inlawrev-2500	482	22	interpretation	interpretation	NOUN
inlawrev-2500	482	23	and	and	CCONJ
inlawrev-2500	482	24	application	application	NOUN
inlawrev-2500	482	25	of	of	ADP
inlawrev-2500	482	26	the	the	DET
inlawrev-2500	482	27	statute	statute	NOUN
inlawrev-2500	482	28	.	.	PUNCT
inlawrev-2500	483	1	a.	a.	PROPN
inlawrev-2500	484	1	the	the	DET
inlawrev-2500	484	2	purpose	purpose	NOUN
inlawrev-2500	484	3	and	and	CCONJ
inlawrev-2500	484	4	effect	effect	NOUN
inlawrev-2500	484	5	of	of	ADP
inlawrev-2500	484	6	section	section	NOUN
inlawrev-2500	484	7	j^82	j^82	PROPN
inlawrev-2500	484	8	section	section	NOUN
inlawrev-2500	484	9	482	482	NUM
inlawrev-2500	484	10	provides	provide	VERB
inlawrev-2500	484	11	:	:	PUNCT
inlawrev-2500	484	12	in	in	ADP
inlawrev-2500	484	13	any	any	DET
inlawrev-2500	484	14	case	case	NOUN
inlawrev-2500	484	15	of	of	ADP
inlawrev-2500	484	16	two	two	NUM
inlawrev-2500	484	17	or	or	CCONJ
inlawrev-2500	484	18	more	more	ADJ
inlawrev-2500	484	19	organizations	organization	NOUN
inlawrev-2500	484	20	,	,	PUNCT
inlawrev-2500	484	21	trades	trade	NOUN
inlawrev-2500	484	22	,	,	PUNCT
inlawrev-2500	484	23	or	or	CCONJ
inlawrev-2500	484	24	businesses	business	NOUN
inlawrev-2500	484	25	(	(	PUNCT
inlawrev-2500	484	26	whether	whether	SCONJ
inlawrev-2500	484	27	or	or	CCONJ
inlawrev-2500	484	28	not	not	PART
inlawrev-2500	484	29	incorporated	incorporate	VERB
inlawrev-2500	484	30	,	,	PUNCT
inlawrev-2500	484	31	whether	whether	SCONJ
inlawrev-2500	484	32	or	or	CCONJ
inlawrev-2500	484	33	not	not	PART
inlawrev-2500	484	34	organized	organize	VERB
inlawrev-2500	484	35	in	in	ADP
inlawrev-2500	484	36	the	the	DET
inlawrev-2500	484	37	united	united	PROPN
inlawrev-2500	484	38	states	states	PROPN
inlawrev-2500	484	39	,	,	PUNCT
inlawrev-2500	484	40	and	and	CCONJ
inlawrev-2500	484	41	whether	whether	SCONJ
inlawrev-2500	484	42	or	or	CCONJ
inlawrev-2500	484	43	not	not	PART
inlawrev-2500	484	44	affiliated	affiliate	VERB
inlawrev-2500	484	45	)	)	PUNCT
inlawrev-2500	484	46	owned	own	VERB
inlawrev-2500	484	47	or	or	CCONJ
inlawrev-2500	484	48	controlled	control	VERB
inlawrev-2500	484	49	directly	directly	ADV
inlawrev-2500	484	50	or	or	CCONJ
inlawrev-2500	484	51	indirectly	indirectly	ADV
inlawrev-2500	484	52	by	by	ADP
inlawrev-2500	484	53	the	the	DET
inlawrev-2500	484	54	same	same	ADJ
inlawrev-2500	484	55	interests	interest	NOUN
inlawrev-2500	484	56	,	,	PUNCT
inlawrev-2500	484	57	the	the	DET
inlawrev-2500	484	58	secretary	secretary	NOUN
inlawrev-2500	484	59	may	may	AUX
inlawrev-2500	484	60	distribute	distribute	VERB
inlawrev-2500	484	61	,	,	PUNCT
inlawrev-2500	484	62	apportion	apportion	NOUN
inlawrev-2500	484	63	,	,	PUNCT
inlawrev-2500	484	64	or	or	CCONJ
inlawrev-2500	484	65	allocate	allocate	VERB
inlawrev-2500	484	66	gross	gross	ADJ
inlawrev-2500	484	67	income	income	NOUN
inlawrev-2500	484	68	,	,	PUNCT
inlawrev-2500	484	69	deductions	deduction	NOUN
inlawrev-2500	484	70	,	,	PUNCT
inlawrev-2500	484	71	credits	credit	NOUN
inlawrev-2500	484	72	,	,	PUNCT
inlawrev-2500	484	73	or	or	CCONJ
inlawrev-2500	484	74	allowances	allowance	NOUN
inlawrev-2500	484	75	between	between	ADP
inlawrev-2500	484	76	or	or	CCONJ
inlawrev-2500	484	77	among	among	ADP
inlawrev-2500	484	78	such	such	ADJ
inlawrev-2500	484	79	organizations	organization	NOUN
inlawrev-2500	484	80	,	,	PUNCT
inlawrev-2500	484	81	trades	trade	NOUN
inlawrev-2500	484	82	,	,	PUNCT
inlawrev-2500	484	83	or	or	CCONJ
inlawrev-2500	484	84	businesses	business	NOUN
inlawrev-2500	484	85	,	,	PUNCT
inlawrev-2500	484	86	if	if	SCONJ
inlawrev-2500	484	87	he	he	PRON
inlawrev-2500	484	88	determines	determine	VERB
inlawrev-2500	484	89	that	that	SCONJ
inlawrev-2500	484	90	such	such	ADJ
inlawrev-2500	484	91	distribution	distribution	NOUN
inlawrev-2500	484	92	,	,	PUNCT
inlawrev-2500	484	93	apportionment	apportionment	ADJ
inlawrev-2500	484	94	,	,	PUNCT
inlawrev-2500	484	95	or	or	CCONJ
inlawrev-2500	484	96	allocation	allocation	NOUN
inlawrev-2500	484	97	is	be	AUX
inlawrev-2500	484	98	necessary	necessary	ADJ
inlawrev-2500	484	99	in	in	ADP
inlawrev-2500	484	100	order	order	NOUN
inlawrev-2500	484	101	to	to	PART
inlawrev-2500	484	102	prevent	prevent	VERB
inlawrev-2500	484	103	evasion	evasion	NOUN
inlawrev-2500	484	104	of	of	ADP
inlawrev-2500	484	105	taxes	taxis	NOUN
inlawrev-2500	484	106	or	or	CCONJ
inlawrev-2500	484	107	clearly	clearly	ADV
inlawrev-2500	484	108	to	to	PART
inlawrev-2500	484	109	reflect	reflect	VERB
inlawrev-2500	484	110	the	the	DET
inlawrev-2500	484	111	income	income	NOUN
inlawrev-2500	484	112	of	of	ADP
inlawrev-2500	484	113	any	any	PRON
inlawrev-2500	484	114	of	of	ADP
inlawrev-2500	484	115	such	such	ADJ
inlawrev-2500	484	116	organizations	organization	NOUN
inlawrev-2500	484	117	,	,	PUNCT
inlawrev-2500	484	118	trades	trade	NOUN
inlawrev-2500	484	119	,	,	PUNCT
inlawrev-2500	484	120	or	or	CCONJ
inlawrev-2500	484	121	businesses	business	NOUN
inlawrev-2500	484	122	.	.	PUNCT
inlawrev-2500	485	1	"^	"^	VERB
inlawrev-2500	485	2	the	the	DET
inlawrev-2500	485	3	statute	statute	NOUN
inlawrev-2500	485	4	is	be	AUX
inlawrev-2500	485	5	designed	design	VERB
inlawrev-2500	485	6	to	to	PART
inlawrev-2500	485	7	put	put	VERB
inlawrev-2500	485	8	the	the	DET
inlawrev-2500	485	9	controlled	control	VERB
inlawrev-2500	485	10	taxpayer	taxpayer	NOUN
inlawrev-2500	485	11	on	on	ADP
inlawrev-2500	485	12	equal	equal	ADJ
inlawrev-2500	485	13	tax	tax	NOUN
inlawrev-2500	485	14	footing	footing	NOUN
inlawrev-2500	485	15	with	with	ADP
inlawrev-2500	485	16	the	the	DET
inlawrev-2500	485	17	uncontrolled	uncontrolled	ADJ
inlawrev-2500	485	18	taxpayer"^	taxpayer"^	NOUN
inlawrev-2500	485	19	and	and	CCONJ
inlawrev-2500	485	20	to	to	PART
inlawrev-2500	485	21	prevent	prevent	VERB
inlawrev-2500	485	22	"	"	PUNCT
inlawrev-2500	485	23	artificial	artificial	ADJ
inlawrev-2500	485	24	shifting	shifting	NOUN
inlawrev-2500	485	25	,	,	PUNCT
inlawrev-2500	485	26	milking	milking	NOUN
inlawrev-2500	485	27	,	,	PUNCT
inlawrev-2500	485	28	or	or	CCONJ
inlawrev-2500	485	29	distorting	distort	VERB
inlawrev-2500	485	30	of	of	ADP
inlawrev-2500	485	31	the	the	DET
inlawrev-2500	485	32	true	true	ADJ
inlawrev-2500	485	33	net	net	ADJ
inlawrev-2500	485	34	incomes	income	NOUN
inlawrev-2500	485	35	of	of	ADP
inlawrev-2500	485	36	commonly	commonly	ADV
inlawrev-2500	485	37	controlled	control	VERB
inlawrev-2500	485	38	enterprises	enterprise	NOUN
inlawrev-2500	485	39	.	.	PUNCT
inlawrev-2500	486	1	""^	""^	VERB
inlawrev-2500	486	2	to	to	PART
inlawrev-2500	486	3	determine	determine	VERB
inlawrev-2500	486	4	if	if	SCONJ
inlawrev-2500	486	5	reallocation	reallocation	NOUN
inlawrev-2500	486	6	is	be	AUX
inlawrev-2500	486	7	necessary	necessary	ADJ
inlawrev-2500	486	8	,	,	PUNCT
inlawrev-2500	486	9	the	the	DET
inlawrev-2500	486	10	controlled	control	VERB
inlawrev-2500	486	11	taxpayer	taxpayer	NOUN
inlawrev-2500	486	12	is	be	AUX
inlawrev-2500	486	13	judged	judge	VERB
inlawrev-2500	486	14	by	by	ADP
inlawrev-2500	486	15	the	the	DET
inlawrev-2500	486	16	standard	standard	NOUN
inlawrev-2500	486	17	of	of	ADP
inlawrev-2500	486	18	arm	arm	NOUN
inlawrev-2500	486	19	's	's	PART
inlawrev-2500	486	20	length	length	NOUN
inlawrev-2500	486	21	dealing	dealing	NOUN
inlawrev-2500	486	22	or	or	CCONJ
inlawrev-2500	486	23	of	of	ADP
inlawrev-2500	486	24	two	two	NUM
inlawrev-2500	486	25	uncontrolled	uncontrolled	ADJ
inlawrev-2500	486	26	taxpayers	taxpayer	NOUN
inlawrev-2500	486	27	dealing	deal	VERB
inlawrev-2500	486	28	with	with	ADP
inlawrev-2500	486	29	one	one	NUM
inlawrev-2500	486	30	another	another	DET
inlawrev-2500	486	31	.	.	PUNCT
inlawrev-2500	487	1	"	"	PUNCT
inlawrev-2500	487	2	*	*	PUNCT
inlawrev-2500	487	3	the	the	DET
inlawrev-2500	487	4	section	section	NOUN
inlawrev-2500	487	5	envisions	envision	VERB
inlawrev-2500	487	6	the	the	DET
inlawrev-2500	487	7	correction	correction	NOUN
inlawrev-2500	487	8	of	of	ADP
inlawrev-2500	487	9	two	two	NUM
inlawrev-2500	487	10	different	different	ADJ
inlawrev-2500	487	11	problems	problem	NOUN
inlawrev-2500	487	12	.	.	PUNCT
inlawrev-2500	488	1	^^see	^^see	PRON
inlawrev-2500	488	2	note	note	VERB
inlawrev-2500	488	3	26	26	NUM
inlawrev-2500	488	4	supra	supra	NOUN
inlawrev-2500	488	5	and	and	CCONJ
inlawrev-2500	488	6	accompanying	accompany	VERB
inlawrev-2500	488	7	text	text	NOUN
inlawrev-2500	488	8	.	.	PUNCT
inlawrev-2500	489	1	"	"	PUNCT
inlawrev-2500	489	2	"	"	PUNCT
inlawrev-2500	489	3	the	the	DET
inlawrev-2500	489	4	dissenting	dissent	VERB
inlawrev-2500	489	5	justice	justice	NOUN
inlawrev-2500	489	6	in	in	ADP
inlawrev-2500	489	7	commissioner	commissioner	PROPN
inlawrev-2500	489	8	v.	v.	CCONJ
inlawrev-2500	489	9	first	first	PROPN
inlawrev-2500	489	10	sec	sec	PROPN
inlawrev-2500	489	11	.	.	PROPN
inlawrev-2500	489	12	bank	bank	PROPN
inlawrev-2500	489	13	,	,	PUNCT
inlawrev-2500	489	14	405	405	NUM
inlawrev-2500	489	15	u.s	u.s	PROPN
inlawrev-2500	489	16	.	.	PROPN
inlawrev-2500	489	17	394	394	NUM
inlawrev-2500	489	18	(	(	PUNCT
inlawrev-2500	489	19	1972	1972	NUM
inlawrev-2500	489	20	)	)	PUNCT
inlawrev-2500	489	21	,	,	PUNCT
inlawrev-2500	489	22	suggested	suggest	VERB
inlawrev-2500	489	23	that	that	SCONJ
inlawrev-2500	489	24	section	section	NOUN
inlawrev-2500	489	25	482	482	NUM
inlawrev-2500	489	26	was	be	AUX
inlawrev-2500	489	27	"	"	PUNCT
inlawrev-2500	489	28	a	a	DET
inlawrev-2500	489	29	sharp	sharp	ADJ
inlawrev-2500	489	30	two	two	NUM
inlawrev-2500	489	31	-	-	PUNCT
inlawrev-2500	489	32	edged	edge	VERB
inlawrev-2500	489	33	tool	tool	NOUN
inlawrev-2500	489	34	fashioned	fashion	VERB
inlawrev-2500	489	35	and	and	CCONJ
inlawrev-2500	489	36	bestowed	bestow	VERB
inlawrev-2500	489	37	by	by	ADP
inlawrev-2500	489	38	the	the	DET
inlawrev-2500	489	39	congress	congress	PROPN
inlawrev-2500	489	40	upon	upon	SCONJ
inlawrev-2500	489	41	the	the	DET
inlawrev-2500	489	42	internal	internal	ADJ
inlawrev-2500	489	43	revenue	revenue	NOUN
inlawrev-2500	489	44	service	service	NOUN
inlawrev-2500	489	45	.	.	PUNCT
inlawrev-2500	489	46	.	.	PUNCT
inlawrev-2500	489	47	.	.	PUNCT
inlawrev-2500	489	48	.	.	PUNCT
inlawrev-2500	489	49	"	"	PUNCT
inlawrev-2500	490	1	i	i	PRON
inlawrev-2500	490	2	d.	d.	PROPN
inlawrev-2500	490	3	at	at	ADP
inlawrev-2500	490	4	426	426	PROPN
inlawrev-2500	490	5	(	(	PUNCT
inlawrev-2500	490	6	blackmun	blackmun	PROPN
inlawrev-2500	490	7	,	,	PUNCT
inlawrev-2500	490	8	j.	j.	PROPN
inlawrev-2500	490	9	,	,	PUNCT
inlawrev-2500	490	10	dissenting	dissent	VERB
inlawrev-2500	490	11	)	)	PUNCT
inlawrev-2500	490	12	(	(	PUNCT
inlawrev-2500	490	13	emphasis	emphasis	NOUN
inlawrev-2500	490	14	added	add	VERB
inlawrev-2500	490	15	)	)	PUNCT
inlawrev-2500	490	16	.	.	PUNCT
inlawrev-2500	491	1	'	'	PUNCT
inlawrev-2500	491	2	"	"	PUNCT
inlawrev-2500	491	3	i.r.c	i.r.c	NOUN
inlawrev-2500	491	4	.	.	PUNCT
inlawrev-2500	492	1	§	§	PROPN
inlawrev-2500	492	2	482	482	NUM
inlawrev-2500	492	3	.	.	PUNCT
inlawrev-2500	492	4	"	"	PUNCT
inlawrev-2500	492	5	^reas	^reas	NUM
inlawrev-2500	492	6	.	.	PUNCT
inlawrev-2500	493	1	reg	reg	PROPN
inlawrev-2500	493	2	.	.	PUNCT
inlawrev-2500	494	1	§	§	PROPN
inlawrev-2500	494	2	1.482	1.482	NUM
inlawrev-2500	494	3	-	-	PUNCT
inlawrev-2500	494	4	l(b)(l	l(b)(l	NOUN
inlawrev-2500	494	5	)	)	PUNCT
inlawrev-2500	494	6	,	,	PUNCT
inlawrev-2500	494	7	26	26	NUM
inlawrev-2500	494	8	c.f.r	c.f.r	NOUN
inlawrev-2500	494	9	.	.	PUNCT
inlawrev-2500	495	1	§	§	PROPN
inlawrev-2500	495	2	1.482	1.482	NUM
inlawrev-2500	495	3	-	-	PUNCT
inlawrev-2500	495	4	l(b)(l	l(b)(l	NOUN
inlawrev-2500	495	5	)	)	PUNCT
inlawrev-2500	495	6	(	(	PUNCT
inlawrev-2500	495	7	1981	1981	NUM
inlawrev-2500	495	8	)	)	PUNCT
inlawrev-2500	495	9	.	.	PUNCT
inlawrev-2500	496	1	"	"	PUNCT
inlawrev-2500	496	2	*	*	PUNCT
inlawrev-2500	496	3	b.	b.	PROPN
inlawrev-2500	496	4	bittker	bittker	PROPN
inlawrev-2500	496	5	&	&	CCONJ
inlawrev-2500	496	6	j.	j.	PROPN
inlawrev-2500	496	7	eustice	eustice	PROPN
inlawrev-2500	496	8	,	,	PUNCT
inlawrev-2500	496	9	supra	supra	PROPN
inlawrev-2500	496	10	note	note	PROPN
inlawrev-2500	496	11	28	28	NUM
inlawrev-2500	496	12	,	,	PUNCT
inlawrev-2500	496	13	5	5	NUM
inlawrev-2500	496	14	15.06	15.06	NUM
inlawrev-2500	496	15	,	,	PUNCT
inlawrev-2500	496	16	at	at	ADP
inlawrev-2500	496	17	15	15	NUM
inlawrev-2500	496	18	-	-	SYM
inlawrev-2500	496	19	21	21	NUM
inlawrev-2500	496	20	.	.	PUNCT
inlawrev-2500	497	1	••treas	••treas	PROPN
inlawrev-2500	497	2	.	.	PUNCT
inlawrev-2500	498	1	reg	reg	NOUN
inlawrev-2500	498	2	.	.	PUNCT
inlawrev-2500	499	1	§	§	PROPN
inlawrev-2500	499	2	1.482	1.482	NUM
inlawrev-2500	499	3	-	-	PUNCT
inlawrev-2500	499	4	l(b)(l	l(b)(l	NOUN
inlawrev-2500	499	5	)	)	PUNCT
inlawrev-2500	499	6	,	,	PUNCT
inlawrev-2500	499	7	26	26	NUM
inlawrev-2500	499	8	c.f.r	c.f.r	NOUN
inlawrev-2500	499	9	.	.	PUNCT
inlawrev-2500	500	1	§	§	PROPN
inlawrev-2500	500	2	1.482	1.482	NUM
inlawrev-2500	500	3	-	-	PUNCT
inlawrev-2500	500	4	l(b)(l	l(b)(l	NOUN
inlawrev-2500	500	5	)	)	PUNCT
inlawrev-2500	500	6	(	(	PUNCT
inlawrev-2500	500	7	1981	1981	NUM
inlawrev-2500	500	8	)	)	PUNCT
inlawrev-2500	500	9	.	.	PUNCT
inlawrev-2500	501	1	1982	1982	NUM
inlawrev-2500	501	2	]	]	PUNCT
inlawrev-2500	501	3	personal	personal	ADJ
inlawrev-2500	501	4	service	service	NOUN
inlawrev-2500	501	5	corporation	corporation	NOUN
inlawrev-2500	501	6	655	655	NUM
inlawrev-2500	501	7	the	the	DET
inlawrev-2500	501	8	first	first	ADJ
inlawrev-2500	501	9	concerns	concern	NOUN
inlawrev-2500	501	10	the	the	DET
inlawrev-2500	501	11	intentional	intentional	ADJ
inlawrev-2500	501	12	violation	violation	NOUN
inlawrev-2500	501	13	of	of	ADP
inlawrev-2500	501	14	the	the	DET
inlawrev-2500	501	15	tax	tax	NOUN
inlawrev-2500	501	16	laws	law	NOUN
inlawrev-2500	501	17	and	and	CCONJ
inlawrev-2500	501	18	the	the	DET
inlawrev-2500	501	19	resulting	result	VERB
inlawrev-2500	501	20	evasion	evasion	NOUN
inlawrev-2500	501	21	of	of	ADP
inlawrev-2500	501	22	taxes	taxis	NOUN
inlawrev-2500	501	23	.	.	PUNCT
inlawrev-2500	502	1	^^^	^^^	NOUN
inlawrev-2500	502	2	the	the	DET
inlawrev-2500	502	3	second	second	ADJ
inlawrev-2500	502	4	,	,	PUNCT
inlawrev-2500	502	5	however	however	ADV
inlawrev-2500	502	6	,	,	PUNCT
inlawrev-2500	502	7	implies	imply	VERB
inlawrev-2500	502	8	no	no	DET
inlawrev-2500	502	9	improper	improper	ADJ
inlawrev-2500	502	10	motive	motive	NOUN
inlawrev-2500	502	11	or	or	CCONJ
inlawrev-2500	502	12	illegality	illegality	NOUN
inlawrev-2500	502	13	,	,	PUNCT
inlawrev-2500	502	14	but	but	CCONJ
inlawrev-2500	502	15	merely	merely	ADV
inlawrev-2500	502	16	recognizes	recognize	VERB
inlawrev-2500	502	17	that	that	SCONJ
inlawrev-2500	502	18	shifts	shift	NOUN
inlawrev-2500	502	19	may	may	AUX
inlawrev-2500	502	20	be	be	AUX
inlawrev-2500	502	21	necessary	necessary	ADJ
inlawrev-2500	502	22	to	to	PART
inlawrev-2500	502	23	clearly	clearly	ADV
inlawrev-2500	502	24	reflect	reflect	VERB
inlawrev-2500	502	25	income	income	NOUN
inlawrev-2500	502	26	when	when	SCONJ
inlawrev-2500	502	27	the	the	DET
inlawrev-2500	502	28	same	same	ADJ
inlawrev-2500	502	29	interests	interest	NOUN
inlawrev-2500	502	30	control	control	VERB
inlawrev-2500	502	31	two	two	NUM
inlawrev-2500	502	32	enterprises	enterprise	NOUN
inlawrev-2500	502	33	.	.	PUNCT
inlawrev-2500	503	1	"^	"^	VERB
inlawrev-2500	503	2	in	in	ADP
inlawrev-2500	503	3	each	each	DET
inlawrev-2500	503	4	instance	instance	NOUN
inlawrev-2500	503	5	,	,	PUNCT
inlawrev-2500	503	6	the	the	DET
inlawrev-2500	503	7	commissioner	commissioner	NOUN
inlawrev-2500	503	8	is	be	AUX
inlawrev-2500	503	9	authorized	authorize	VERB
inlawrev-2500	503	10	to	to	PART
inlawrev-2500	503	11	adjust	adjust	VERB
inlawrev-2500	503	12	the	the	DET
inlawrev-2500	503	13	income	income	NOUN
inlawrev-2500	503	14	between	between	ADP
inlawrev-2500	503	15	the	the	DET
inlawrev-2500	503	16	two	two	NUM
inlawrev-2500	503	17	controlled	control	VERB
inlawrev-2500	503	18	entities	entity	NOUN
inlawrev-2500	503	19	to	to	PART
inlawrev-2500	503	20	correct	correct	VERB
inlawrev-2500	503	21	either	either	DET
inlawrev-2500	503	22	type	type	NOUN
inlawrev-2500	503	23	of	of	ADP
inlawrev-2500	503	24	problem	problem	NOUN
inlawrev-2500	503	25	.	.	PUNCT
inlawrev-2500	504	1	section	section	NOUN
inlawrev-2500	504	2	482	482	NUM
inlawrev-2500	504	3	allocations	allocation	NOUN
inlawrev-2500	504	4	,	,	PUNCT
inlawrev-2500	504	5	however	however	ADV
inlawrev-2500	504	6	,	,	PUNCT
inlawrev-2500	504	7	are	be	AUX
inlawrev-2500	504	8	less	less	ADV
inlawrev-2500	504	9	onerous	onerous	ADJ
inlawrev-2500	504	10	than	than	ADP
inlawrev-2500	504	11	allocations	allocation	NOUN
inlawrev-2500	504	12	using	use	VERB
inlawrev-2500	504	13	the	the	DET
inlawrev-2500	504	14	assignment	assignment	NOUN
inlawrev-2500	504	15	of	of	ADP
inlawrev-2500	504	16	income	income	NOUN
inlawrev-2500	504	17	doctrine	doctrine	NOUN
inlawrev-2500	504	18	,	,	PUNCT
inlawrev-2500	504	19	even	even	ADV
inlawrev-2500	504	20	when	when	SCONJ
inlawrev-2500	504	21	the	the	DET
inlawrev-2500	504	22	same	same	ADJ
inlawrev-2500	504	23	amount	amount	NOUN
inlawrev-2500	504	24	is	be	AUX
inlawrev-2500	504	25	involved	involve	VERB
inlawrev-2500	504	26	,	,	PUNCT
inlawrev-2500	504	27	because	because	SCONJ
inlawrev-2500	504	28	of	of	ADP
inlawrev-2500	504	29	the	the	DET
inlawrev-2500	504	30	effect	effect	NOUN
inlawrev-2500	504	31	of	of	ADP
inlawrev-2500	504	32	constructive	constructive	ADJ
inlawrev-2500	504	33	dividends	dividend	NOUN
inlawrev-2500	504	34	in	in	ADP
inlawrev-2500	504	35	the	the	DET
inlawrev-2500	504	36	latter	latter	ADJ
inlawrev-2500	504	37	situation	situation	NOUN
inlawrev-2500	504	38	.	.	PUNCT
inlawrev-2500	505	1	"^	"^	PUNCT
inlawrev-2500	505	2	if	if	SCONJ
inlawrev-2500	505	3	an	an	DET
inlawrev-2500	505	4	adjustment	adjustment	NOUN
inlawrev-2500	505	5	is	be	AUX
inlawrev-2500	505	6	made	make	VERB
inlawrev-2500	505	7	pursuant	pursuant	ADJ
inlawrev-2500	505	8	to	to	ADP
inlawrev-2500	505	9	section	section	NOUN
inlawrev-2500	505	10	482	482	NUM
inlawrev-2500	505	11	,	,	PUNCT
inlawrev-2500	505	12	the	the	DET
inlawrev-2500	505	13	amount	amount	NOUN
inlawrev-2500	505	14	that	that	PRON
inlawrev-2500	505	15	has	have	AUX
inlawrev-2500	505	16	been	be	AUX
inlawrev-2500	505	17	added	add	VERB
inlawrev-2500	505	18	to	to	ADP
inlawrev-2500	505	19	the	the	DET
inlawrev-2500	505	20	"	"	PUNCT
inlawrev-2500	505	21	employee	employee	NOUN
inlawrev-2500	505	22	's	's	PART
inlawrev-2500	505	23	"	"	PUNCT
inlawrev-2500	505	24	income	income	NOUN
inlawrev-2500	505	25	for	for	ADP
inlawrev-2500	505	26	tax	tax	NOUN
inlawrev-2500	505	27	purposes	purpose	NOUN
inlawrev-2500	505	28	may	may	AUX
inlawrev-2500	505	29	be	be	AUX
inlawrev-2500	505	30	withdrawn	withdraw	VERB
inlawrev-2500	505	31	from	from	ADP
inlawrev-2500	505	32	the	the	DET
inlawrev-2500	505	33	corporation	corporation	NOUN
inlawrev-2500	505	34	without	without	ADP
inlawrev-2500	505	35	tax	tax	NOUN
inlawrev-2500	505	36	consequence	consequence	NOUN
inlawrev-2500	505	37	.	.	PUNCT
inlawrev-2500	506	1	"^	"^	AUX
inlawrev-2500	506	2	the	the	DET
inlawrev-2500	506	3	assignment	assignment	NOUN
inlawrev-2500	506	4	of	of	ADP
inlawrev-2500	506	5	income	income	NOUN
inlawrev-2500	506	6	allocation	allocation	NOUN
inlawrev-2500	506	7	,	,	PUNCT
inlawrev-2500	506	8	however	however	ADV
inlawrev-2500	506	9	,	,	PUNCT
inlawrev-2500	506	10	does	do	AUX
inlawrev-2500	506	11	not	not	PART
inlawrev-2500	506	12	permit	permit	VERB
inlawrev-2500	506	13	the	the	DET
inlawrev-2500	506	14	same	same	ADJ
inlawrev-2500	506	15	benefit	benefit	NOUN
inlawrev-2500	506	16	.	.	PUNCT
inlawrev-2500	507	1	any	any	DET
inlawrev-2500	507	2	withdrawal	withdrawal	NOUN
inlawrev-2500	507	3	of	of	ADP
inlawrev-2500	507	4	funds	fund	NOUN
inlawrev-2500	507	5	,	,	PUNCT
inlawrev-2500	507	6	including	include	VERB
inlawrev-2500	507	7	those	those	PRON
inlawrev-2500	507	8	on	on	ADP
inlawrev-2500	507	9	which	which	PRON
inlawrev-2500	507	10	the	the	DET
inlawrev-2500	507	11	taxpayer	taxpayer	NOUN
inlawrev-2500	507	12	has	have	AUX
inlawrev-2500	507	13	paid	pay	VERB
inlawrev-2500	507	14	taxes	taxis	NOUN
inlawrev-2500	507	15	due	due	ADJ
inlawrev-2500	507	16	to	to	ADP
inlawrev-2500	507	17	the	the	DET
inlawrev-2500	507	18	allocation	allocation	NOUN
inlawrev-2500	507	19	,	,	PUNCT
inlawrev-2500	507	20	is	be	AUX
inlawrev-2500	507	21	considered	consider	VERB
inlawrev-2500	507	22	a	a	DET
inlawrev-2500	507	23	dividend	dividend	NOUN
inlawrev-2500	507	24	.	.	PUNCT
inlawrev-2500	508	1	"^	"^	VERB
inlawrev-2500	508	2	the	the	DET
inlawrev-2500	508	3	employee	employee	NOUN
inlawrev-2500	508	4	,	,	PUNCT
inlawrev-2500	508	5	therefore	therefore	ADV
inlawrev-2500	508	6	,	,	PUNCT
inlawrev-2500	508	7	is	be	AUX
inlawrev-2500	508	8	subject	subject	ADJ
inlawrev-2500	508	9	to	to	ADP
inlawrev-2500	508	10	a	a	DET
inlawrev-2500	508	11	double	double	ADJ
inlawrev-2500	508	12	tax	tax	NOUN
inlawrev-2500	508	13	if	if	SCONJ
inlawrev-2500	508	14	he	he	PRON
inlawrev-2500	508	15	attempts	attempt	VERB
inlawrev-2500	508	16	to	to	PART
inlawrev-2500	508	17	obtain	obtain	VERB
inlawrev-2500	508	18	from	from	ADP
inlawrev-2500	508	19	the	the	DET
inlawrev-2500	508	20	corporation	corporation	NOUN
inlawrev-2500	508	21	funds	fund	NOUN
inlawrev-2500	508	22	which	which	PRON
inlawrev-2500	508	23	have	have	AUX
inlawrev-2500	508	24	been	be	AUX
inlawrev-2500	508	25	labelled	label	VERB
inlawrev-2500	508	26	"	"	PUNCT
inlawrev-2500	508	27	his	his	PRON
inlawrev-2500	508	28	income	income	NOUN
inlawrev-2500	508	29	"	"	PUNCT
inlawrev-2500	508	30	by	by	ADP
inlawrev-2500	508	31	the	the	DET
inlawrev-2500	508	32	service	service	NOUN
inlawrev-2500	508	33	.	.	PUNCT
inlawrev-2500	509	1	although	although	SCONJ
inlawrev-2500	509	2	section	section	NOUN
inlawrev-2500	509	3	482	482	NUM
inlawrev-2500	509	4	provided	provide	VERB
inlawrev-2500	509	5	some	some	DET
inlawrev-2500	509	6	flexibility	flexibility	NOUN
inlawrev-2500	509	7	which	which	PRON
inlawrev-2500	509	8	the	the	DET
inlawrev-2500	509	9	assignment	assignment	NOUN
inlawrev-2500	509	10	of	of	ADP
inlawrev-2500	509	11	income	income	NOUN
inlawrev-2500	509	12	doctrine	doctrine	NOUN
inlawrev-2500	509	13	did	do	AUX
inlawrev-2500	509	14	not	not	PART
inlawrev-2500	509	15	offer	offer	VERB
inlawrev-2500	509	16	,	,	PUNCT
inlawrev-2500	509	17	the	the	DET
inlawrev-2500	509	18	section	section	NOUN
inlawrev-2500	509	19	became	become	VERB
inlawrev-2500	509	20	operative	operative	ADJ
inlawrev-2500	509	21	only	only	ADV
inlawrev-2500	509	22	when	when	SCONJ
inlawrev-2500	509	23	three	three	NUM
inlawrev-2500	509	24	requirements	requirement	NOUN
inlawrev-2500	509	25	were	be	AUX
inlawrev-2500	509	26	met	meet	VERB
inlawrev-2500	509	27	:	:	PUNCT
inlawrev-2500	509	28	1	1	X
inlawrev-2500	509	29	)	)	PUNCT
inlawrev-2500	509	30	two	two	NUM
inlawrev-2500	509	31	or	or	CCONJ
inlawrev-2500	509	32	more	more	ADJ
inlawrev-2500	509	33	organizations	organization	NOUN
inlawrev-2500	509	34	,	,	PUNCT
inlawrev-2500	509	35	trades	trade	NOUN
inlawrev-2500	509	36	,	,	PUNCT
inlawrev-2500	509	37	or	or	CCONJ
inlawrev-2500	509	38	businesses	business	NOUN
inlawrev-2500	509	39	;	;	PUNCT
inlawrev-2500	509	40	2	2	X
inlawrev-2500	509	41	)	)	PUNCT
inlawrev-2500	509	42	common	common	ADJ
inlawrev-2500	509	43	control	control	NOUN
inlawrev-2500	509	44	;	;	PUNCT
inlawrev-2500	509	45	and	and	CCONJ
inlawrev-2500	509	46	3	3	X
inlawrev-2500	509	47	)	)	PUNCT
inlawrev-2500	509	48	income	income	NOUN
inlawrev-2500	509	49	distortion	distortion	NOUN
inlawrev-2500	509	50	.	.	PUNCT
inlawrev-2500	510	1	these	these	DET
inlawrev-2500	510	2	requirements	requirement	NOUN
inlawrev-2500	510	3	were	be	AUX
inlawrev-2500	510	4	initially	initially	ADV
inlawrev-2500	510	5	thought	think	VERB
inlawrev-2500	510	6	to	to	PART
inlawrev-2500	510	7	prevent	prevent	VERB
inlawrev-2500	510	8	the	the	DET
inlawrev-2500	510	9	application	application	NOUN
inlawrev-2500	510	10	of	of	ADP
inlawrev-2500	510	11	the	the	DET
inlawrev-2500	510	12	section	section	NOUN
inlawrev-2500	510	13	to	to	ADP
inlawrev-2500	510	14	the	the	DET
inlawrev-2500	510	15	personal	personal	ADJ
inlawrev-2500	510	16	service	service	NOUN
inlawrev-2500	510	17	corporation.^^	corporation.^^	PUNCT
inlawrev-2500	510	18	''	''	PUNCT
inlawrev-2500	510	19	this	this	PRON
inlawrev-2500	510	20	was	be	AUX
inlawrev-2500	510	21	not	not	PART
inlawrev-2500	510	22	the	the	DET
inlawrev-2500	510	23	case	case	NOUN
inlawrev-2500	510	24	.	.	PUNCT
inlawrev-2500	511	1	b.	b.	PROPN
inlawrev-2500	511	2	section	section	PROPN
inlawrev-2500	511	3	^^82	^^82	PUNCT
inlawrev-2500	511	4	and	and	CCONJ
inlawrev-2500	511	5	the	the	DET
inlawrev-2500	511	6	personal	personal	ADJ
inlawrev-2500	511	7	service	service	NOUN
inlawrev-2500	511	8	corporation	corporation	NOUN
inlawrev-2500	511	9	the	the	DET
inlawrev-2500	511	10	idea	idea	NOUN
inlawrev-2500	511	11	of	of	ADP
inlawrev-2500	511	12	using	use	VERB
inlawrev-2500	511	13	section	section	NOUN
inlawrev-2500	511	14	482	482	NUM
inlawrev-2500	511	15	with	with	ADP
inlawrev-2500	511	16	the	the	DET
inlawrev-2500	511	17	personal	personal	ADJ
inlawrev-2500	511	18	service	service	NOUN
inlawrev-2500	511	19	corporation	corporation	NOUN
inlawrev-2500	511	20	did	do	AUX
inlawrev-2500	511	21	not	not	PART
inlawrev-2500	511	22	originate	originate	VERB
inlawrev-2500	511	23	with	with	ADP
inlawrev-2500	511	24	the	the	DET
inlawrev-2500	511	25	circuit	circuit	NOUN
inlawrev-2500	511	26	court	court	NOUN
inlawrev-2500	511	27	decisions	decision	NOUN
inlawrev-2500	511	28	of	of	ADP
inlawrev-2500	511	29	rubin	rubin	PROPN
inlawrev-2500	511	30	and	and	CCONJ
inlawrev-2500	511	31	foglesong	foglesong	PROPN
inlawrev-2500	511	32	.	.	PUNCT
inlawrev-2500	512	1	by	by	ADP
inlawrev-2500	512	2	the	the	DET
inlawrev-2500	512	3	time	time	NOUN
inlawrev-2500	512	4	those	those	DET
inlawrev-2500	512	5	cases	case	NOUN
inlawrev-2500	512	6	decided	decide	VERB
inlawrev-2500	512	7	that	that	SCONJ
inlawrev-2500	512	8	section	section	NOUN
inlawrev-2500	512	9	482	482	NUM
inlawrev-2500	512	10	was	be	AUX
inlawrev-2500	512	11	the	the	DET
inlawrev-2500	512	12	preferred	preferred	ADJ
inlawrev-2500	512	13	method	method	NOUN
inlawrev-2500	512	14	,	,	PUNCT
inlawrev-2500	512	15	its	its	PRON
inlawrev-2500	512	16	application	application	NOUN
inlawrev-2500	512	17	in	in	ADP
inlawrev-2500	512	18	the	the	DET
inlawrev-2500	512	19	context	context	NOUN
inlawrev-2500	512	20	was	be	AUX
inlawrev-2500	512	21	an	an	DET
inlawrev-2500	512	22	accepted	accepted	ADJ
inlawrev-2500	512	23	proposition	proposition	NOUN
inlawrev-2500	512	24	to	to	ADP
inlawrev-2500	512	25	the	the	DET
inlawrev-2500	512	26	tax	tax	NOUN
inlawrev-2500	512	27	court	court	NOUN
inlawrev-2500	512	28	.	.	PUNCT
inlawrev-2500	513	1	the	the	DET
inlawrev-2500	513	2	early	early	ADJ
inlawrev-2500	513	3	cases	case	NOUN
inlawrev-2500	513	4	were	be	AUX
inlawrev-2500	513	5	fraught	fraught	ADJ
inlawrev-2500	513	6	with	with	ADP
inlawrev-2500	513	7	problems	problem	NOUN
inlawrev-2500	513	8	,	,	PUNCT
inlawrev-2500	513	9	however	however	ADV
inlawrev-2500	513	10	,	,	PUNCT
inlawrev-2500	513	11	the	the	DET
inlawrev-2500	513	12	most	most	ADV
inlawrev-2500	513	13	significant	significant	ADJ
inlawrev-2500	513	14	of	of	ADP
inlawrev-2500	513	15	which	which	PRON
inlawrev-2500	513	16	was	be	AUX
inlawrev-2500	513	17	how	how	SCONJ
inlawrev-2500	513	18	to	to	PART
inlawrev-2500	513	19	meet	meet	VERB
inlawrev-2500	513	20	the	the	DET
inlawrev-2500	513	21	initial	initial	ADJ
inlawrev-2500	513	22	requirement	requirement	NOUN
inlawrev-2500	513	23	of	of	ADP
inlawrev-2500	513	24	two	two	NUM
inlawrev-2500	513	25	controlled	control	VERB
inlawrev-2500	513	26	''	''	PUNCT
inlawrev-2500	513	27	organizations	organization	NOUN
inlawrev-2500	513	28	,	,	PUNCT
inlawrev-2500	513	29	trades	trade	NOUN
inlawrev-2500	513	30	,	,	PUNCT
inlawrev-2500	513	31	or	or	CCONJ
inlawrev-2500	513	32	businesses	business	NOUN
inlawrev-2500	513	33	y'^'^^	y'^'^^	ADV
inlawrev-2500	513	34	''	''	PUNCT
inlawrev-2500	513	35	'	'	PUNCT
inlawrev-2500	513	36	see	see	VERB
inlawrev-2500	513	37	,	,	PUNCT
inlawrev-2500	513	38	e.g.	e.g.	ADV
inlawrev-2500	513	39	,	,	PUNCT
inlawrev-2500	513	40	commissioner	commissioner	NOUN
inlawrev-2500	513	41	v.	v.	ADP
inlawrev-2500	513	42	first	first	PROPN
inlawrev-2500	513	43	sec	sec	PROPN
inlawrev-2500	513	44	.	.	PROPN
inlawrev-2500	513	45	bank	bank	PROPN
inlawrev-2500	513	46	,	,	PUNCT
inlawrev-2500	513	47	405	405	NUM
inlawrev-2500	513	48	u.s	u.s	PROPN
inlawrev-2500	513	49	.	.	PROPN
inlawrev-2500	513	50	394	394	NUM
inlawrev-2500	513	51	,	,	PUNCT
inlawrev-2500	513	52	419	419	NUM
inlawrev-2500	513	53	(	(	PUNCT
inlawrev-2500	513	54	1972	1972	NUM
inlawrev-2500	513	55	)	)	PUNCT
inlawrev-2500	513	56	(	(	PUNCT
inlawrev-2500	513	57	blackmun	blackmun	VERB
inlawrev-2500	513	58	,	,	PUNCT
inlawrev-2500	513	59	j.	j.	PROPN
inlawrev-2500	513	60	,	,	PUNCT
inlawrev-2500	513	61	dissenting	dissent	VERB
inlawrev-2500	513	62	)	)	PUNCT
inlawrev-2500	513	63	.	.	PUNCT
inlawrev-2500	514	1	"	"	PUNCT
inlawrev-2500	514	2	"	"	PUNCT
inlawrev-2500	514	3	see	see	VERB
inlawrev-2500	514	4	b.	b.	PROPN
inlawrev-2500	514	5	bittker	bittker	PROPN
inlawrev-2500	514	6	&	&	CCONJ
inlawrev-2500	514	7	j.	j.	PROPN
inlawrev-2500	514	8	eustlce	eustlce	PROPN
inlawrev-2500	514	9	,	,	PUNCT
inlawrev-2500	514	10	supra	supra	PROPN
inlawrev-2500	514	11	note	note	PROPN
inlawrev-2500	514	12	28	28	NUM
inlawrev-2500	514	13	,	,	PUNCT
inlawrev-2500	514	14	1	1	NUM
inlawrev-2500	514	15	15.06	15.06	NUM
inlawrev-2500	514	16	,	,	PUNCT
inlawrev-2500	514	17	at	at	ADP
inlawrev-2500	514	18	15	15	NUM
inlawrev-2500	514	19	-	-	SYM
inlawrev-2500	514	20	21	21	NUM
inlawrev-2500	514	21	.	.	PUNCT
inlawrev-2500	514	22	'	'	PUNCT
inlawrev-2500	514	23	"	"	PUNCT
inlawrev-2500	514	24	see	see	VERB
inlawrev-2500	514	25	battle	battle	NOUN
inlawrev-2500	514	26	,	,	PUNCT
inlawrev-2500	514	27	supra	supra	PROPN
inlawrev-2500	514	28	note	note	NOUN
inlawrev-2500	514	29	1	1	NUM
inlawrev-2500	514	30	,	,	PUNCT
inlawrev-2500	514	31	at	at	ADP
inlawrev-2500	514	32	807	807	NUM
inlawrev-2500	514	33	-	-	SYM
inlawrev-2500	514	34	08	08	NUM
inlawrev-2500	514	35	.	.	PUNCT
inlawrev-2500	515	1	"	"	PUNCT
inlawrev-2500	515	2	«	«	PUNCT
inlawrev-2500	515	3	treas	treas	X
inlawrev-2500	515	4	.	.	PUNCT
inlawrev-2500	516	1	reg	reg	PROPN
inlawrev-2500	516	2	.	.	PUNCT
inlawrev-2500	517	1	§	§	PROPN
inlawrev-2500	517	2	1.482	1.482	NUM
inlawrev-2500	517	3	-	-	PUNCT
inlawrev-2500	517	4	l(b	l(b	NOUN
inlawrev-2500	517	5	)	)	PUNCT
inlawrev-2500	517	6	,	,	PUNCT
inlawrev-2500	517	7	26	26	NUM
inlawrev-2500	517	8	c.f.r	c.f.r	NOUN
inlawrev-2500	517	9	.	.	PUNCT
inlawrev-2500	518	1	§	§	PROPN
inlawrev-2500	518	2	1.482	1.482	NUM
inlawrev-2500	518	3	-	-	PUNCT
inlawrev-2500	518	4	l(b	l(b	PROPN
inlawrev-2500	518	5	)	)	PUNCT
inlawrev-2500	518	6	(	(	PUNCT
inlawrev-2500	518	7	1981	1981	NUM
inlawrev-2500	518	8	)	)	PUNCT
inlawrev-2500	518	9	.	.	PUNCT
inlawrev-2500	519	1	"	"	PUNCT
inlawrev-2500	519	2	"	"	PUNCT
inlawrev-2500	519	3	see	see	VERB
inlawrev-2500	519	4	battle	battle	NOUN
inlawrev-2500	519	5	,	,	PUNCT
inlawrev-2500	519	6	supra	supra	PROPN
inlawrev-2500	519	7	note	note	NOUN
inlawrev-2500	519	8	1	1	NUM
inlawrev-2500	519	9	,	,	PUNCT
inlawrev-2500	519	10	at	at	ADP
inlawrev-2500	519	11	807	807	NUM
inlawrev-2500	519	12	-	-	SYM
inlawrev-2500	519	13	08	08	NUM
inlawrev-2500	519	14	.	.	PUNCT
inlawrev-2500	520	1	^'"see	^'"see	NUM
inlawrev-2500	520	2	ach	ach	PROPN
inlawrev-2500	520	3	v.	v.	PROPN
inlawrev-2500	520	4	commissioner	commissioner	PROPN
inlawrev-2500	520	5	,	,	PUNCT
inlawrev-2500	520	6	42	42	NUM
inlawrev-2500	520	7	t.c	t.c	PROPN
inlawrev-2500	520	8	.	.	PROPN
inlawrev-2500	520	9	114	114	NUM
inlawrev-2500	520	10	(	(	PUNCT
inlawrev-2500	520	11	1964	1964	NUM
inlawrev-2500	520	12	)	)	PUNCT
inlawrev-2500	520	13	,	,	PUNCT
inlawrev-2500	520	14	aff'd	aff'd	NOUN
inlawrev-2500	520	15	,	,	PUNCT
inlawrev-2500	520	16	358	358	NUM
inlawrev-2500	520	17	f.2d	f.2d	X
inlawrev-2500	520	18	342	342	NUM
inlawrev-2500	520	19	(	(	PUNCT
inlawrev-2500	520	20	6th	6th	ADJ
inlawrev-2500	520	21	cir	cir	NOUN
inlawrev-2500	520	22	.	.	PUNCT
inlawrev-2500	520	23	)	)	PUNCT
inlawrev-2500	520	24	,	,	PUNCT
inlawrev-2500	520	25	cert	cert	NOUN
inlawrev-2500	520	26	,	,	PUNCT
inlawrev-2500	520	27	denied	deny	VERB
inlawrev-2500	520	28	,	,	PUNCT
inlawrev-2500	521	1	358	358	NUM
inlawrev-2500	521	2	u.s	u.s	PROPN
inlawrev-2500	521	3	.	.	PROPN
inlawrev-2500	521	4	899	899	NUM
inlawrev-2500	521	5	(	(	PUNCT
inlawrev-2500	521	6	1966	1966	NUM
inlawrev-2500	521	7	)	)	PUNCT
inlawrev-2500	521	8	.	.	PUNCT
inlawrev-2500	522	1	'	'	PUNCT
inlawrev-2500	522	2	^'see	^'see	NUM
inlawrev-2500	522	3	notes	note	VERB
inlawrev-2500	522	4	121	121	NUM
inlawrev-2500	522	5	-	-	SYM
inlawrev-2500	522	6	36	36	NUM
inlawrev-2500	522	7	infra	infra	NOUN
inlawrev-2500	522	8	and	and	CCONJ
inlawrev-2500	522	9	accompanying	accompany	VERB
inlawrev-2500	522	10	text	text	NOUN
inlawrev-2500	522	11	.	.	PUNCT
inlawrev-2500	523	1	656	656	NUM
inlawrev-2500	523	2	indiana	indiana	NOUN
inlawrev-2500	523	3	la	la	PROPN
inlawrev-2500	523	4	wreview	wreview	PROPN
inlawrev-2500	524	1	[	[	X
inlawrev-2500	524	2	vol	vol	NOUN
inlawrev-2500	524	3	.	.	PUNCT
inlawrev-2500	524	4	15:639	15:639	NUM
inlawrev-2500	525	1	ach	ach	PROPN
inlawrev-2500	525	2	v	v	NOUN
inlawrev-2500	525	3	,	,	PUNCT
inlawrev-2500	525	4	commissioner,^^^	commissioner,^^^	VERB
inlawrev-2500	525	5	the	the	DET
inlawrev-2500	525	6	first	first	ADJ
inlawrev-2500	525	7	case	case	NOUN
inlawrev-2500	525	8	to	to	PART
inlawrev-2500	525	9	apply	apply	VERB
inlawrev-2500	525	10	section	section	NOUN
inlawrev-2500	525	11	482	482	NUM
inlawrev-2500	525	12	to	to	ADP
inlawrev-2500	525	13	a	a	DET
inlawrev-2500	525	14	personal	personal	ADJ
inlawrev-2500	525	15	service	service	NOUN
inlawrev-2500	525	16	situation	situation	NOUN
inlawrev-2500	525	17	,	,	PUNCT
inlawrev-2500	525	18	represented	represent	VERB
inlawrev-2500	525	19	a	a	DET
inlawrev-2500	525	20	sympathetic	sympathetic	ADJ
inlawrev-2500	525	21	case	case	NOUN
inlawrev-2500	525	22	for	for	ADP
inlawrev-2500	525	23	the	the	DET
inlawrev-2500	525	24	broadening	broadening	NOUN
inlawrev-2500	525	25	of	of	ADP
inlawrev-2500	525	26	the	the	DET
inlawrev-2500	525	27	statutory	statutory	ADJ
inlawrev-2500	525	28	language	language	NOUN
inlawrev-2500	525	29	;	;	PUNCT
inlawrev-2500	525	30	it	it	PRON
inlawrev-2500	525	31	,	,	PUNCT
inlawrev-2500	525	32	thus	thus	ADV
inlawrev-2500	525	33	,	,	PUNCT
inlawrev-2500	525	34	formed	form	VERB
inlawrev-2500	525	35	the	the	DET
inlawrev-2500	525	36	necessary	necessary	ADJ
inlawrev-2500	525	37	foundation	foundation	NOUN
inlawrev-2500	525	38	for	for	ADP
inlawrev-2500	525	39	later	later	ADV
inlawrev-2500	525	40	,	,	PUNCT
inlawrev-2500	525	41	more	more	ADV
inlawrev-2500	525	42	significant	significant	ADJ
inlawrev-2500	525	43	steps	step	NOUN
inlawrev-2500	525	44	.	.	PUNCT
inlawrev-2500	526	1	in	in	ADP
inlawrev-2500	526	2	ach	ach	PROPN
inlawrev-2500	526	3	,	,	PUNCT
inlawrev-2500	526	4	pauline	pauline	PROPN
inlawrev-2500	526	5	ach	ach	PROPN
inlawrev-2500	526	6	was	be	AUX
inlawrev-2500	526	7	the	the	DET
inlawrev-2500	526	8	owner	owner	NOUN
inlawrev-2500	526	9	and	and	CCONJ
inlawrev-2500	526	10	operator	operator	NOUN
inlawrev-2500	526	11	of	of	ADP
inlawrev-2500	526	12	a	a	DET
inlawrev-2500	526	13	successful	successful	ADJ
inlawrev-2500	526	14	dress	dress	NOUN
inlawrev-2500	526	15	shop	shop	NOUN
inlawrev-2500	526	16	.	.	PUNCT
inlawrev-2500	527	1	her	her	PRON
inlawrev-2500	527	2	son	son	PROPN
inlawrev-2500	527	3	,	,	PUNCT
inlawrev-2500	527	4	roger	roger	PROPN
inlawrev-2500	527	5	,	,	PUNCT
inlawrev-2500	527	6	operated	operate	VERB
inlawrev-2500	527	7	a	a	DET
inlawrev-2500	527	8	failing	fail	VERB
inlawrev-2500	527	9	dairy	dairy	NOUN
inlawrev-2500	527	10	corporation	corporation	NOUN
inlawrev-2500	527	11	which	which	PRON
inlawrev-2500	527	12	was	be	AUX
inlawrev-2500	527	13	indebted	indebte	VERB
inlawrev-2500	527	14	in	in	ADP
inlawrev-2500	527	15	excess	excess	NOUN
inlawrev-2500	527	16	of	of	ADP
inlawrev-2500	527	17	$	$	SYM
inlawrev-2500	527	18	250,000	250,000	NUM
inlawrev-2500	527	19	to	to	PART
inlawrev-2500	527	20	earnest	earnest	ADJ
inlawrev-2500	527	21	ach	ach	PROPN
inlawrev-2500	527	22	,	,	PUNCT
inlawrev-2500	527	23	roger	roger	PROPN
inlawrev-2500	527	24	's	's	PART
inlawrev-2500	527	25	father	father	NOUN
inlawrev-2500	527	26	,	,	PUNCT
inlawrev-2500	527	27	who	who	PRON
inlawrev-2500	527	28	had	have	AUX
inlawrev-2500	527	29	covered	cover	VERB
inlawrev-2500	527	30	yearly	yearly	ADJ
inlawrev-2500	527	31	losses	loss	NOUN
inlawrev-2500	527	32	.	.	PUNCT
inlawrev-2500	528	1	in	in	ADP
inlawrev-2500	528	2	1953	1953	NUM
inlawrev-2500	528	3	,	,	PUNCT
inlawrev-2500	528	4	the	the	DET
inlawrev-2500	528	5	corporation	corporation	NOUN
inlawrev-2500	528	6	changed	change	VERB
inlawrev-2500	528	7	its	its	PRON
inlawrev-2500	528	8	name	name	NOUN
inlawrev-2500	528	9	,	,	PUNCT
inlawrev-2500	528	10	expanded	expand	VERB
inlawrev-2500	528	11	its	its	PRON
inlawrev-2500	528	12	stated	stated	ADJ
inlawrev-2500	528	13	purpose	purpose	NOUN
inlawrev-2500	528	14	,	,	PUNCT
inlawrev-2500	528	15	and	and	CCONJ
inlawrev-2500	528	16	discontinued	discontinue	VERB
inlawrev-2500	528	17	the	the	DET
inlawrev-2500	528	18	dairy	dairy	NOUN
inlawrev-2500	528	19	business	business	NOUN
inlawrev-2500	528	20	.	.	PUNCT
inlawrev-2500	529	1	although	although	SCONJ
inlawrev-2500	529	2	not	not	PART
inlawrev-2500	529	3	a	a	DET
inlawrev-2500	529	4	shareholder	shareholder	NOUN
inlawrev-2500	529	5	at	at	ADP
inlawrev-2500	529	6	the	the	DET
inlawrev-2500	529	7	time	time	NOUN
inlawrev-2500	529	8	,	,	PUNCT
inlawrev-2500	529	9	pauline	pauline	PROPN
inlawrev-2500	529	10	was	be	AUX
inlawrev-2500	529	11	voted	vote	VERB
inlawrev-2500	529	12	president	president	NOUN
inlawrev-2500	529	13	,	,	PUNCT
inlawrev-2500	529	14	treasurer	treasurer	NOUN
inlawrev-2500	529	15	,	,	PUNCT
inlawrev-2500	529	16	and	and	CCONJ
inlawrev-2500	529	17	board	board	NOUN
inlawrev-2500	529	18	chairman	chairman	NOUN
inlawrev-2500	529	19	of	of	ADP
inlawrev-2500	529	20	the	the	DET
inlawrev-2500	529	21	new	new	ADJ
inlawrev-2500	529	22	family	family	NOUN
inlawrev-2500	529	23	corporation	corporation	NOUN
inlawrev-2500	529	24	.	.	PUNCT
inlawrev-2500	530	1	she	she	PRON
inlawrev-2500	530	2	then	then	ADV
inlawrev-2500	530	3	sold	sell	VERB
inlawrev-2500	530	4	to	to	ADP
inlawrev-2500	530	5	the	the	DET
inlawrev-2500	530	6	corporation	corporation	NOUN
inlawrev-2500	530	7	her	her	PRON
inlawrev-2500	530	8	dress	dress	NOUN
inlawrev-2500	530	9	business	business	NOUN
inlawrev-2500	530	10	for	for	ADP
inlawrev-2500	530	11	its	its	PRON
inlawrev-2500	530	12	stated	state	VERB
inlawrev-2500	530	13	book	book	NOUN
inlawrev-2500	530	14	value	value	NOUN
inlawrev-2500	530	15	,	,	PUNCT
inlawrev-2500	530	16	an	an	DET
inlawrev-2500	530	17	amount	amount	NOUN
inlawrev-2500	530	18	approximately	approximately	ADV
inlawrev-2500	530	19	equal	equal	ADJ
inlawrev-2500	530	20	to	to	ADP
inlawrev-2500	530	21	one	one	NUM
inlawrev-2500	530	22	year	year	NOUN
inlawrev-2500	530	23	's	's	PART
inlawrev-2500	530	24	net	net	ADJ
inlawrev-2500	530	25	profit	profit	NOUN
inlawrev-2500	530	26	.	.	PUNCT
inlawrev-2500	531	1	even	even	ADV
inlawrev-2500	531	2	though	though	SCONJ
inlawrev-2500	531	3	pauline	pauline	PROPN
inlawrev-2500	531	4	continued	continue	VERB
inlawrev-2500	531	5	to	to	PART
inlawrev-2500	531	6	operate	operate	VERB
inlawrev-2500	531	7	the	the	DET
inlawrev-2500	531	8	business	business	NOUN
inlawrev-2500	531	9	as	as	SCONJ
inlawrev-2500	531	10	she	she	PRON
inlawrev-2500	531	11	had	have	VERB
inlawrev-2500	531	12	before	before	ADV
inlawrev-2500	531	13	,	,	PUNCT
inlawrev-2500	531	14	she	she	PRON
inlawrev-2500	531	15	received	receive	VERB
inlawrev-2500	531	16	no	no	DET
inlawrev-2500	531	17	salary	salary	NOUN
inlawrev-2500	531	18	from	from	ADP
inlawrev-2500	531	19	either	either	DET
inlawrev-2500	531	20	enterprise	enterprise	NOUN
inlawrev-2500	531	21	.	.	PUNCT
inlawrev-2500	532	1	the	the	DET
inlawrev-2500	532	2	corporate	corporate	ADJ
inlawrev-2500	532	3	profits	profit	NOUN
inlawrev-2500	532	4	,	,	PUNCT
inlawrev-2500	532	5	earned	earn	VERB
inlawrev-2500	532	6	from	from	ADP
inlawrev-2500	532	7	the	the	DET
inlawrev-2500	532	8	dress	dress	NOUN
inlawrev-2500	532	9	shop	shop	NOUN
inlawrev-2500	532	10	,	,	PUNCT
inlawrev-2500	532	11	were	be	AUX
inlawrev-2500	532	12	used	use	VERB
inlawrev-2500	532	13	to	to	PART
inlawrev-2500	532	14	pay	pay	VERB
inlawrev-2500	532	15	the	the	DET
inlawrev-2500	532	16	price	price	NOUN
inlawrev-2500	532	17	of	of	ADP
inlawrev-2500	532	18	the	the	DET
inlawrev-2500	532	19	dress	dress	NOUN
inlawrev-2500	532	20	business	business	NOUN
inlawrev-2500	532	21	and	and	CCONJ
inlawrev-2500	532	22	to	to	PART
inlawrev-2500	532	23	repay	repay	VERB
inlawrev-2500	532	24	the	the	DET
inlawrev-2500	532	25	indebtedness	indebtedness	NOUN
inlawrev-2500	532	26	of	of	ADP
inlawrev-2500	532	27	the	the	DET
inlawrev-2500	532	28	dairy	dairy	NOUN
inlawrev-2500	532	29	business	business	NOUN
inlawrev-2500	532	30	.	.	PUNCT
inlawrev-2500	533	1	no	no	DET
inlawrev-2500	533	2	taxes	taxis	NOUN
inlawrev-2500	533	3	were	be	AUX
inlawrev-2500	533	4	owed	owe	VERB
inlawrev-2500	533	5	because	because	SCONJ
inlawrev-2500	533	6	of	of	ADP
inlawrev-2500	533	7	the	the	DET
inlawrev-2500	533	8	carry	carry	VERB
inlawrev-2500	533	9	-	-	PUNCT
inlawrev-2500	533	10	over	over	ADP
inlawrev-2500	533	11	losses	loss	NOUN
inlawrev-2500	533	12	from	from	ADP
inlawrev-2500	533	13	the	the	DET
inlawrev-2500	533	14	dairy	dairy	NOUN
inlawrev-2500	533	15	,	,	PUNCT
inlawrev-2500	533	16	and	and	CCONJ
inlawrev-2500	533	17	pauline	pauline	PROPN
inlawrev-2500	533	18	paid	pay	VERB
inlawrev-2500	533	19	no	no	DET
inlawrev-2500	533	20	income	income	NOUN
inlawrev-2500	533	21	tax	tax	NOUN
inlawrev-2500	533	22	because	because	SCONJ
inlawrev-2500	533	23	she	she	PRON
inlawrev-2500	533	24	received	receive	VERB
inlawrev-2500	533	25	no	no	DET
inlawrev-2500	533	26	salary	salary	NOUN
inlawrev-2500	533	27	.	.	PUNCT
inlawrev-2500	534	1	the	the	DET
inlawrev-2500	534	2	tax	tax	NOUN
inlawrev-2500	534	3	court	court	NOUN
inlawrev-2500	534	4	noted	note	VERB
inlawrev-2500	534	5	that	that	SCONJ
inlawrev-2500	534	6	pauline	pauline	NOUN
inlawrev-2500	534	7	,	,	PUNCT
inlawrev-2500	534	8	because	because	SCONJ
inlawrev-2500	534	9	of	of	ADP
inlawrev-2500	534	10	her	her	PRON
inlawrev-2500	534	11	ownership	ownership	NOUN
inlawrev-2500	534	12	and	and	CCONJ
inlawrev-2500	534	13	operation	operation	NOUN
inlawrev-2500	534	14	of	of	ADP
inlawrev-2500	534	15	the	the	DET
inlawrev-2500	534	16	business	business	NOUN
inlawrev-2500	534	17	,	,	PUNCT
inlawrev-2500	534	18	had	have	AUX
inlawrev-2500	534	19	been	be	AUX
inlawrev-2500	534	20	"	"	PUNCT
inlawrev-2500	534	21	a	a	DET
inlawrev-2500	534	22	taxpayer	taxpayer	NOUN
inlawrev-2500	534	23	of	of	ADP
inlawrev-2500	534	24	the	the	DET
inlawrev-2500	534	25	character	character	NOUN
inlawrev-2500	534	26	referred	refer	VERB
inlawrev-2500	534	27	to	to	ADP
inlawrev-2500	534	28	in	in	ADP
inlawrev-2500	534	29	section	section	NOUN
inlawrev-2500	534	30	482	482	NUM
inlawrev-2500	534	31	,	,	PUNCT
inlawrev-2500	534	32	"	"	PUNCT
inlawrev-2500	534	33	prior	prior	ADV
inlawrev-2500	534	34	to	to	ADP
inlawrev-2500	534	35	the	the	DET
inlawrev-2500	534	36	sale.^^^	sale.^^^	NOUN
inlawrev-2500	534	37	the	the	DET
inlawrev-2500	534	38	sale	sale	NOUN
inlawrev-2500	534	39	of	of	ADP
inlawrev-2500	534	40	the	the	DET
inlawrev-2500	534	41	business	business	NOUN
inlawrev-2500	534	42	,	,	PUNCT
inlawrev-2500	534	43	however	however	ADV
inlawrev-2500	534	44	,	,	PUNCT
inlawrev-2500	534	45	constituted	constitute	VERB
inlawrev-2500	534	46	only	only	ADV
inlawrev-2500	534	47	the	the	DET
inlawrev-2500	534	48	transfer	transfer	NOUN
inlawrev-2500	534	49	of	of	ADP
inlawrev-2500	534	50	the	the	DET
inlawrev-2500	534	51	"	"	PUNCT
inlawrev-2500	534	52	naked	naked	ADJ
inlawrev-2500	534	53	assets	asset	NOUN
inlawrev-2500	534	54	"	"	PUNCT
inlawrev-2500	534	55	to	to	ADP
inlawrev-2500	534	56	the	the	DET
inlawrev-2500	534	57	corporation	corporation	NOUN
inlawrev-2500	534	58	which	which	PRON
inlawrev-2500	534	59	did	do	AUX
inlawrev-2500	534	60	not	not	PART
inlawrev-2500	534	61	encompass	encompass	VERB
inlawrev-2500	534	62	the	the	DET
inlawrev-2500	534	63	transfer	transfer	NOUN
inlawrev-2500	534	64	of	of	ADP
inlawrev-2500	534	65	"	"	PUNCT
inlawrev-2500	534	66	pauline	pauline	PROPN
inlawrev-2500	534	67	's	's	PART
inlawrev-2500	534	68	active	active	ADJ
inlawrev-2500	534	69	participation	participation	NOUN
inlawrev-2500	534	70	as	as	ADP
inlawrev-2500	534	71	manager	manager	NOUN
inlawrev-2500	534	72	and	and	CCONJ
inlawrev-2500	534	73	guiding	guiding	NOUN
inlawrev-2500	534	74	spirit	spirit	NOUN
inlawrev-2500	534	75	.	.	PUNCT
inlawrev-2500	534	76	"^^^	"^^^	PUNCT
inlawrev-2500	535	1	the	the	DET
inlawrev-2500	535	2	court	court	NOUN
inlawrev-2500	535	3	thus	thus	ADV
inlawrev-2500	535	4	concluded	conclude	VERB
inlawrev-2500	535	5	that	that	SCONJ
inlawrev-2500	535	6	"	"	PUNCT
inlawrev-2500	535	7	sufficient	sufficient	ADJ
inlawrev-2500	535	8	aspects	aspect	NOUN
inlawrev-2500	535	9	of	of	ADP
inlawrev-2500	535	10	the	the	DET
inlawrev-2500	535	11	business	business	NOUN
inlawrev-2500	535	12	remained	remain	VERB
inlawrev-2500	535	13	with	with	ADP
inlawrev-2500	535	14	pauline	pauline	NOUN
inlawrev-2500	535	15	so	so	SCONJ
inlawrev-2500	535	16	as	as	SCONJ
inlawrev-2500	535	17	not	not	PART
inlawrev-2500	535	18	to	to	PART
inlawrev-2500	535	19	deprive	deprive	VERB
inlawrev-2500	535	20	her	she	PRON
inlawrev-2500	535	21	of	of	ADP
inlawrev-2500	535	22	the	the	DET
inlawrev-2500	535	23	status	status	NOUN
inlawrev-2500	535	24	of	of	ADP
inlawrev-2500	535	25	a	a	DET
inlawrev-2500	535	26	separate	separate	ADJ
inlawrev-2500	535	27	'	'	PUNCT
inlawrev-2500	535	28	organization	organization	NOUN
inlawrev-2500	535	29	,	,	PUNCT
inlawrev-2500	535	30	'	'	PUNCT
inlawrev-2500	535	31	'	'	PUNCT
inlawrev-2500	535	32	trade	trade	NOUN
inlawrev-2500	535	33	,	,	PUNCT
inlawrev-2500	535	34	'	'	PUNCT
inlawrev-2500	535	35	or	or	CCONJ
inlawrev-2500	535	36	'	'	PUNCT
inlawrev-2500	535	37	business	business	NOUN
inlawrev-2500	535	38	'	'	PUNCT
inlawrev-2500	535	39	within	within	ADP
inlawrev-2500	535	40	the	the	DET
inlawrev-2500	535	41	meaning	meaning	NOUN
inlawrev-2500	535	42	of	of	ADP
inlawrev-2500	535	43	section	section	NOUN
inlawrev-2500	535	44	482."^^^	482."^^^	NUM
inlawrev-2500	536	1	once	once	SCONJ
inlawrev-2500	536	2	that	that	DET
inlawrev-2500	536	3	hurdle	hurdle	NOUN
inlawrev-2500	536	4	was	be	AUX
inlawrev-2500	536	5	surmounted	surmount	VERB
inlawrev-2500	536	6	,	,	PUNCT
inlawrev-2500	536	7	the	the	DET
inlawrev-2500	536	8	court	court	NOUN
inlawrev-2500	536	9	had	have	VERB
inlawrev-2500	536	10	no	no	DET
inlawrev-2500	536	11	difficulty	difficulty	NOUN
inlawrev-2500	536	12	finding	find	VERB
inlawrev-2500	536	13	common	common	ADJ
inlawrev-2500	536	14	control	control	NOUN
inlawrev-2500	536	15	and	and	CCONJ
inlawrev-2500	536	16	distortion	distortion	NOUN
inlawrev-2500	536	17	of	of	ADP
inlawrev-2500	536	18	income.^^^	income.^^^	NOUN
inlawrev-2500	536	19	using	use	VERB
inlawrev-2500	536	20	section	section	NOUN
inlawrev-2500	536	21	482	482	NUM
inlawrev-2500	536	22	,	,	PUNCT
inlawrev-2500	536	23	the	the	DET
inlawrev-2500	536	24	court	court	NOUN
inlawrev-2500	536	25	established	establish	VERB
inlawrev-2500	536	26	that	that	SCONJ
inlawrev-2500	536	27	pauline	pauline	NOUN
inlawrev-2500	536	28	should	should	AUX
inlawrev-2500	536	29	be	be	AUX
inlawrev-2500	536	30	taxed	tax	VERB
inlawrev-2500	536	31	on	on	ADP
inlawrev-2500	536	32	70	70	NUM
inlawrev-2500	536	33	%	%	NOUN
inlawrev-2500	536	34	of	of	ADP
inlawrev-2500	536	35	the	the	DET
inlawrev-2500	536	36	profits	profit	NOUN
inlawrev-2500	536	37	from	from	ADP
inlawrev-2500	536	38	the	the	DET
inlawrev-2500	536	39	dress	dress	NOUN
inlawrev-2500	536	40	business	business	NOUN
inlawrev-2500	536	41	,	,	PUNCT
inlawrev-2500	536	42	the	the	DET
inlawrev-2500	536	43	amount	amount	NOUN
inlawrev-2500	536	44	determined	determine	VERB
inlawrev-2500	536	45	to	to	PART
inlawrev-2500	536	46	be	be	AUX
inlawrev-2500	536	47	attributable	attributable	ADJ
inlawrev-2500	536	48	to	to	ADP
inlawrev-2500	536	49	pauline	pauline	PROPN
inlawrev-2500	536	50	's	's	PART
inlawrev-2500	536	51	services	service	NOUN
inlawrev-2500	536	52	.	.	PUNCT
inlawrev-2500	537	1	^^^	^^^	PUNCT
inlawrev-2500	537	2	because	because	SCONJ
inlawrev-2500	537	3	the	the	DET
inlawrev-2500	537	4	tax	tax	NOUN
inlawrev-2500	537	5	avoidance	avoidance	NOUN
inlawrev-2500	537	6	motives	motive	NOUN
inlawrev-2500	537	7	were	be	AUX
inlawrev-2500	537	8	so	so	ADV
inlawrev-2500	537	9	apparent	apparent	ADJ
inlawrev-2500	537	10	and	and	CCONJ
inlawrev-2500	537	11	the	the	DET
inlawrev-2500	537	12	end	end	NOUN
inlawrev-2500	537	13	result	result	NOUN
inlawrev-2500	537	14	was	be	AUX
inlawrev-2500	537	15	equitable	equitable	ADJ
inlawrev-2500	537	16	,	,	PUNCT
inlawrev-2500	537	17	the	the	DET
inlawrev-2500	537	18	ach	ach	NOUN
inlawrev-2500	537	19	extension	extension	NOUN
inlawrev-2500	537	20	did	do	AUX
inlawrev-2500	537	21	not	not	PART
inlawrev-2500	537	22	immediately	immediately	ADV
inlawrev-2500	537	23	cause	cause	VERB
inlawrev-2500	537	24	the	the	DET
inlawrev-2500	537	25	uproar	uproar	NOUN
inlawrev-2500	537	26	that	that	SCONJ
inlawrev-2500	537	27	revolutionary	revolutionary	ADJ
inlawrev-2500	537	28	change	change	NOUN
inlawrev-2500	537	29	usually	usually	ADV
inlawrev-2500	537	30	generates	generate	VERB
inlawrev-2500	537	31	.	.	PUNCT
inlawrev-2500	538	1	the	the	DET
inlawrev-2500	538	2	next	next	ADJ
inlawrev-2500	538	3	case	case	NOUN
inlawrev-2500	538	4	,	,	PUNCT
inlawrev-2500	538	5	borge	borge	NOUN
inlawrev-2500	538	6	v.	v.	ADP
inlawrev-2500	538	7	commissioner,^^^	commissioner,^^^	NOUN
inlawrev-2500	538	8	likewise	likewise	ADV
inlawrev-2500	538	9	involved	involve	VERB
inlawrev-2500	538	10	tax	tax	NOUN
inlawrev-2500	538	11	''	''	PUNCT
inlawrev-2500	538	12	'	'	PUNCT
inlawrev-2500	538	13	i2	i2	PROPN
inlawrev-2500	538	14	t.c	t.c	PROPN
inlawrev-2500	538	15	.	.	PROPN
inlawrev-2500	538	16	114	114	NUM
inlawrev-2500	538	17	(	(	PUNCT
inlawrev-2500	538	18	1964	1964	NUM
inlawrev-2500	538	19	)	)	PUNCT
inlawrev-2500	538	20	,	,	PUNCT
inlawrev-2500	538	21	aff'd	aff'd	NOUN
inlawrev-2500	538	22	,	,	PUNCT
inlawrev-2500	538	23	358	358	NUM
inlawrev-2500	538	24	f.2d	f.2d	X
inlawrev-2500	538	25	342	342	NUM
inlawrev-2500	538	26	(	(	PUNCT
inlawrev-2500	538	27	6th	6th	ADJ
inlawrev-2500	538	28	cir	cir	NOUN
inlawrev-2500	538	29	.	.	PUNCT
inlawrev-2500	538	30	)	)	PUNCT
inlawrev-2500	538	31	,	,	PUNCT
inlawrev-2500	538	32	cert	cert	NOUN
inlawrev-2500	538	33	denied	deny	VERB
inlawrev-2500	538	34	,	,	PUNCT
inlawrev-2500	538	35	385	385	NUM
inlawrev-2500	538	36	u.s	u.s	PROPN
inlawrev-2500	538	37	.	.	PROPN
inlawrev-2500	538	38	899	899	NUM
inlawrev-2500	538	39	(	(	PUNCT
inlawrev-2500	538	40	1966	1966	NUM
inlawrev-2500	538	41	)	)	PUNCT
inlawrev-2500	538	42	.	.	PUNCT
inlawrev-2500	538	43	^'^42	^'^42	PUNCT
inlawrev-2500	539	1	t.c	t.c	PROPN
inlawrev-2500	539	2	.	.	PROPN
inlawrev-2500	540	1	at	at	ADP
inlawrev-2500	540	2	124	124	NUM
inlawrev-2500	540	3	.	.	PUNCT
inlawrev-2500	540	4	''	''	PUNCT
inlawrev-2500	540	5	*	*	PUNCT
inlawrev-2500	540	6	i	i	PRON
inlawrev-2500	540	7	d.	d.	PROPN
inlawrev-2500	540	8	''	''	PUNCT
inlawrev-2500	540	9	'	'	PUNCT
inlawrev-2500	540	10	i	i	PRON
inlawrev-2500	540	11	d.	d.	PROPN
inlawrev-2500	540	12	at	at	ADP
inlawrev-2500	540	13	125	125	NUM
inlawrev-2500	540	14	.	.	PUNCT
inlawrev-2500	540	15	''	''	PUNCT
inlawrev-2500	540	16	'	'	PUNCT
inlawrev-2500	540	17	i	i	PRON
inlawrev-2500	540	18	d.	d.	VERB
inlawrev-2500	540	19	at	at	ADP
inlawrev-2500	540	20	125	125	NUM
inlawrev-2500	540	21	-	-	SYM
inlawrev-2500	540	22	26	26	NUM
inlawrev-2500	540	23	.	.	PUNCT
inlawrev-2500	541	1	"	"	PUNCT
inlawrev-2500	541	2	vrf	vrf	PROPN
inlawrev-2500	541	3	.	.	PUNCT
inlawrev-2500	542	1	at	at	ADP
inlawrev-2500	542	2	127	127	NUM
inlawrev-2500	542	3	.	.	PUNCT
inlawrev-2500	543	1	the	the	DET
inlawrev-2500	543	2	remaining	remain	VERB
inlawrev-2500	543	3	30	30	NUM
inlawrev-2500	543	4	%	%	NOUN
inlawrev-2500	543	5	was	be	AUX
inlawrev-2500	543	6	attributable	attributable	ADJ
inlawrev-2500	543	7	to	to	ADP
inlawrev-2500	543	8	the	the	DET
inlawrev-2500	543	9	corporation	corporation	NOUN
inlawrev-2500	543	10	which	which	PRON
inlawrev-2500	543	11	owned	own	VERB
inlawrev-2500	543	12	the	the	DET
inlawrev-2500	543	13	assets	asset	NOUN
inlawrev-2500	543	14	and	and	CCONJ
inlawrev-2500	543	15	paid	pay	VERB
inlawrev-2500	543	16	the	the	DET
inlawrev-2500	543	17	employees	employee	NOUN
inlawrev-2500	543	18	.	.	PUNCT
inlawrev-2500	543	19	^=^'405	^=^'405	PUNCT
inlawrev-2500	544	1	f.2d	f.2d	X
inlawrev-2500	544	2	673	673	NUM
inlawrev-2500	544	3	(	(	PUNCT
inlawrev-2500	544	4	2d	2d	NUM
inlawrev-2500	544	5	cir	cir	NOUN
inlawrev-2500	544	6	.	.	PUNCT
inlawrev-2500	544	7	1968	1968	NUM
inlawrev-2500	544	8	)	)	PUNCT
inlawrev-2500	544	9	.	.	PUNCT
inlawrev-2500	545	1	1982	1982	NUM
inlawrev-2500	545	2	]	]	PUNCT
inlawrev-2500	545	3	personal	personal	ADJ
inlawrev-2500	545	4	service	service	NOUN
inlawrev-2500	545	5	corporation	corporation	NOUN
inlawrev-2500	545	6	657	657	NUM
inlawrev-2500	545	7	avoidance	avoidance	NOUN
inlawrev-2500	545	8	.	.	PUNCT
inlawrev-2500	546	1	^^^	^^^	NOUN
inlawrev-2500	546	2	victor	victor	NOUN
inlawrev-2500	546	3	borge	borge	NOUN
inlawrev-2500	546	4	,	,	PUNCT
inlawrev-2500	546	5	a	a	DET
inlawrev-2500	546	6	famous	famous	ADJ
inlawrev-2500	546	7	entertainer	entertainer	NOUN
inlawrev-2500	546	8	,	,	PUNCT
inlawrev-2500	546	9	funneled	funnel	VERB
inlawrev-2500	546	10	his	his	PRON
inlawrev-2500	546	11	substantial	substantial	ADJ
inlawrev-2500	546	12	entertainment	entertainment	NOUN
inlawrev-2500	546	13	income	income	NOUN
inlawrev-2500	546	14	through	through	ADP
inlawrev-2500	546	15	his	his	PRON
inlawrev-2500	546	16	corporation	corporation	NOUN
inlawrev-2500	546	17	which	which	PRON
inlawrev-2500	546	18	had	have	AUX
inlawrev-2500	546	19	also	also	ADV
inlawrev-2500	546	20	acquired	acquire	VERB
inlawrev-2500	546	21	his	his	PRON
inlawrev-2500	546	22	poultry	poultry	NOUN
inlawrev-2500	546	23	business	business	NOUN
inlawrev-2500	546	24	,	,	PUNCT
inlawrev-2500	546	25	a	a	DET
inlawrev-2500	546	26	perpetually	perpetually	ADV
inlawrev-2500	546	27	losing	lose	VERB
inlawrev-2500	546	28	venture	venture	NOUN
inlawrev-2500	546	29	.	.	PUNCT
inlawrev-2500	547	1	borge	borge	NOUN
inlawrev-2500	547	2	received	receive	VERB
inlawrev-2500	547	3	a	a	DET
inlawrev-2500	547	4	comparatively	comparatively	ADV
inlawrev-2500	547	5	small	small	ADJ
inlawrev-2500	547	6	salary	salary	NOUN
inlawrev-2500	547	7	pursuant	pursuant	ADJ
inlawrev-2500	547	8	to	to	ADP
inlawrev-2500	547	9	his	his	PRON
inlawrev-2500	547	10	fiveyear	fiveyear	NOUN
inlawrev-2500	547	11	employment	employment	NOUN
inlawrev-2500	547	12	contract	contract	NOUN
inlawrev-2500	547	13	with	with	ADP
inlawrev-2500	547	14	his	his	PRON
inlawrev-2500	547	15	corporation	corporation	NOUN
inlawrev-2500	547	16	.	.	PUNCT
inlawrev-2500	548	1	the	the	DET
inlawrev-2500	548	2	corporation	corporation	NOUN
inlawrev-2500	548	3	"	"	PUNCT
inlawrev-2500	548	4	did	do	VERB
inlawrev-2500	548	5	nothing	nothing	PRON
inlawrev-2500	548	6	to	to	PART
inlawrev-2500	548	7	aid	aid	VERB
inlawrev-2500	548	8	borge	borge	NOUN
inlawrev-2500	548	9	in	in	ADP
inlawrev-2500	548	10	his	his	PRON
inlawrev-2500	548	11	entertainment	entertainment	NOUN
inlawrev-2500	548	12	business	business	NOUN
inlawrev-2500	548	13	.	.	PUNCT
inlawrev-2500	549	1	"^^	"^^	PROPN
inlawrev-2500	549	2	°	°	PROPN
inlawrev-2500	550	1	the	the	DET
inlawrev-2500	550	2	court	court	NOUN
inlawrev-2500	550	3	found	find	VERB
inlawrev-2500	550	4	that	that	SCONJ
inlawrev-2500	550	5	borge	borge	NOUN
inlawrev-2500	550	6	"	"	PUNCT
inlawrev-2500	550	7	owned	own	VERB
inlawrev-2500	550	8	or	or	CCONJ
inlawrev-2500	550	9	controlled	control	VERB
inlawrev-2500	550	10	two	two	NUM
inlawrev-2500	550	11	businesses	business	NOUN
inlawrev-2500	550	12	,	,	PUNCT
inlawrev-2500	550	13	an	an	DET
inlawrev-2500	550	14	entertainment	entertainment	NOUN
inlawrev-2500	550	15	business	business	NOUN
inlawrev-2500	550	16	and	and	CCONJ
inlawrev-2500	550	17	a	a	DET
inlawrev-2500	550	18	poultry	poultry	NOUN
inlawrev-2500	550	19	business	business	NOUN
inlawrev-2500	550	20	"	"	PUNCT
inlawrev-2500	550	21	for	for	ADP
inlawrev-2500	550	22	the	the	DET
inlawrev-2500	550	23	purposes	purpose	NOUN
inlawrev-2500	550	24	of	of	ADP
inlawrev-2500	550	25	section	section	NOUN
inlawrev-2500	550	26	482.^^^	482.^^^	PROPN
inlawrev-2500	550	27	borge	borge	NOUN
inlawrev-2500	550	28	relied	rely	VERB
inlawrev-2500	550	29	on	on	ADP
inlawrev-2500	550	30	the	the	DET
inlawrev-2500	550	31	supreme	supreme	PROPN
inlawrev-2500	550	32	court	court	PROPN
inlawrev-2500	550	33	case	case	NOUN
inlawrev-2500	550	34	of	of	ADP
inlawrev-2500	550	35	whipple	whipple	PROPN
inlawrev-2500	550	36	v.	v.	PROPN
inlawrev-2500	550	37	commissioner^^^	commissioner^^^	PROPN
inlawrev-2500	550	38	which	which	PRON
inlawrev-2500	550	39	held	hold	VERB
inlawrev-2500	550	40	that	that	SCONJ
inlawrev-2500	550	41	rendering	rendering	NOUN
inlawrev-2500	550	42	services	service	NOUN
inlawrev-2500	550	43	to	to	ADP
inlawrev-2500	550	44	a	a	DET
inlawrev-2500	550	45	corporation	corporation	NOUN
inlawrev-2500	550	46	as	as	ADP
inlawrev-2500	550	47	an	an	DET
inlawrev-2500	550	48	investment	investment	NOUN
inlawrev-2500	550	49	was	be	AUX
inlawrev-2500	550	50	not	not	PART
inlawrev-2500	550	51	sufficient	sufficient	ADJ
inlawrev-2500	550	52	to	to	PART
inlawrev-2500	550	53	meet	meet	VERB
inlawrev-2500	550	54	the	the	DET
inlawrev-2500	550	55	requirements	requirement	NOUN
inlawrev-2500	550	56	of	of	ADP
inlawrev-2500	550	57	a	a	DET
inlawrev-2500	550	58	trade	trade	NOUN
inlawrev-2500	550	59	or	or	CCONJ
inlawrev-2500	550	60	business	business	NOUN
inlawrev-2500	550	61	.	.	PUNCT
inlawrev-2500	551	1	^^^	^^^	PUNCT
inlawrev-2500	551	2	the	the	DET
inlawrev-2500	551	3	court	court	NOUN
inlawrev-2500	551	4	,	,	PUNCT
inlawrev-2500	551	5	however	however	ADV
inlawrev-2500	551	6	,	,	PUNCT
inlawrev-2500	551	7	was	be	AUX
inlawrev-2500	551	8	not	not	PART
inlawrev-2500	551	9	persuaded	persuade	VERB
inlawrev-2500	551	10	by	by	ADP
inlawrev-2500	551	11	the	the	DET
inlawrev-2500	551	12	investment	investment	NOUN
inlawrev-2500	551	13	argument	argument	NOUN
inlawrev-2500	551	14	but	but	CCONJ
inlawrev-2500	551	15	indicated	indicate	VERB
inlawrev-2500	551	16	that	that	SCONJ
inlawrev-2500	551	17	borge	borge	NOUN
inlawrev-2500	551	18	entertained	entertain	VERB
inlawrev-2500	551	19	as	as	ADP
inlawrev-2500	551	20	a	a	DET
inlawrev-2500	551	21	career	career	NOUN
inlawrev-2500	551	22	and	and	CCONJ
inlawrev-2500	551	23	as	as	ADP
inlawrev-2500	551	24	his	his	PRON
inlawrev-2500	551	25	primary	primary	ADJ
inlawrev-2500	551	26	business	business	NOUN
inlawrev-2500	551	27	.	.	PUNCT
inlawrev-2500	552	1	^^^	^^^	NOUN
inlawrev-2500	552	2	after	after	ADP
inlawrev-2500	552	3	finding	find	VERB
inlawrev-2500	552	4	section	section	NOUN
inlawrev-2500	552	5	482	482	NUM
inlawrev-2500	552	6	to	to	PART
inlawrev-2500	552	7	apply	apply	VERB
inlawrev-2500	552	8	,	,	PUNCT
inlawrev-2500	552	9	the	the	DET
inlawrev-2500	552	10	court	court	NOUN
inlawrev-2500	552	11	affirmed	affirm	VERB
inlawrev-2500	552	12	the	the	DET
inlawrev-2500	552	13	commissioner	commissioner	NOUN
inlawrev-2500	552	14	's	's	PART
inlawrev-2500	552	15	allocation	allocation	NOUN
inlawrev-2500	552	16	of	of	ADP
inlawrev-2500	552	17	$	$	SYM
inlawrev-2500	552	18	75,000	75,000	NUM
inlawrev-2500	552	19	per	per	ADP
inlawrev-2500	552	20	year	year	NOUN
inlawrev-2500	552	21	to	to	PART
inlawrev-2500	552	22	borge	borge	VERB
inlawrev-2500	552	23	from	from	ADP
inlawrev-2500	552	24	his	his	PRON
inlawrev-2500	552	25	corporation	corporation	NOUN
inlawrev-2500	552	26	.	.	PUNCT
inlawrev-2500	553	1	^^^	^^^	PUNCT
inlawrev-2500	553	2	this	this	PRON
inlawrev-2500	553	3	was	be	AUX
inlawrev-2500	553	4	still	still	ADV
inlawrev-2500	553	5	less	less	ADJ
inlawrev-2500	553	6	than	than	ADP
inlawrev-2500	553	7	half	half	NOUN
inlawrev-2500	553	8	of	of	ADP
inlawrev-2500	553	9	borge	borge	NOUN
inlawrev-2500	553	10	's	's	PART
inlawrev-2500	553	11	average	average	ADJ
inlawrev-2500	553	12	annual	annual	ADJ
inlawrev-2500	553	13	net	net	ADJ
inlawrev-2500	553	14	entertainment	entertainment	NOUN
inlawrev-2500	553	15	income.^^^	income.^^^	PROPN
inlawrev-2500	553	16	after	after	ADP
inlawrev-2500	553	17	the	the	DET
inlawrev-2500	553	18	borge	borge	NOUN
inlawrev-2500	553	19	decision	decision	NOUN
inlawrev-2500	553	20	,	,	PUNCT
inlawrev-2500	553	21	the	the	DET
inlawrev-2500	553	22	clamor	clamor	NOUN
inlawrev-2500	553	23	of	of	ADP
inlawrev-2500	553	24	concern	concern	NOUN
inlawrev-2500	553	25	and	and	CCONJ
inlawrev-2500	553	26	fear	fear	VERB
inlawrev-2500	553	27	came.137	came.137	NOUN
inlawrev-2500	553	28	^"^id	^"^id	NUM
inlawrev-2500	553	29	.	.	PUNCT
inlawrev-2500	554	1	unlike	unlike	ADP
inlawrev-2500	554	2	in	in	ADP
inlawrev-2500	554	3	many	many	ADJ
inlawrev-2500	554	4	of	of	ADP
inlawrev-2500	554	5	the	the	DET
inlawrev-2500	554	6	other	other	ADJ
inlawrev-2500	554	7	cases	case	NOUN
inlawrev-2500	554	8	discussed	discuss	VERB
inlawrev-2500	554	9	,	,	PUNCT
inlawrev-2500	554	10	borge	borge	NOUN
inlawrev-2500	554	11	was	be	AUX
inlawrev-2500	554	12	attempting	attempt	VERB
inlawrev-2500	554	13	to	to	PART
inlawrev-2500	554	14	use	use	VERB
inlawrev-2500	554	15	the	the	DET
inlawrev-2500	554	16	corporate	corporate	ADJ
inlawrev-2500	554	17	structure	structure	NOUN
inlawrev-2500	554	18	to	to	PART
inlawrev-2500	554	19	avoid	avoid	VERB
inlawrev-2500	554	20	application	application	NOUN
inlawrev-2500	554	21	of	of	ADP
inlawrev-2500	554	22	another	another	DET
inlawrev-2500	554	23	code	code	NOUN
inlawrev-2500	554	24	provision	provision	NOUN
inlawrev-2500	554	25	,	,	PUNCT
inlawrev-2500	554	26	section	section	NOUN
inlawrev-2500	554	27	270	270	NUM
inlawrev-2500	554	28	.	.	PUNCT
inlawrev-2500	554	29	'	'	PUNCT
inlawrev-2500	554	30	^"/d	^"/d	X
inlawrev-2500	554	31	.	.	PUNCT
inlawrev-2500	555	1	the	the	DET
inlawrev-2500	555	2	appellate	appellate	ADJ
inlawrev-2500	555	3	court	court	NOUN
inlawrev-2500	555	4	accepted	accept	VERB
inlawrev-2500	555	5	the	the	DET
inlawrev-2500	555	6	lower	low	ADJ
inlawrev-2500	555	7	court	court	NOUN
inlawrev-2500	555	8	's	's	PART
inlawrev-2500	555	9	findings	finding	NOUN
inlawrev-2500	555	10	:	:	PUNCT
inlawrev-2500	555	11	that	that	SCONJ
inlawrev-2500	555	12	borge	borge	NOUN
inlawrev-2500	555	13	operated	operate	VERB
inlawrev-2500	555	14	an	an	DET
inlawrev-2500	555	15	entertainment	entertainment	NOUN
inlawrev-2500	555	16	business	business	NOUN
inlawrev-2500	555	17	and	and	CCONJ
inlawrev-2500	555	18	merely	merely	ADV
inlawrev-2500	555	19	assigned	assign	VERB
inlawrev-2500	555	20	to	to	ADP
inlawrev-2500	555	21	danica	danica	PROPN
inlawrev-2500	555	22	a	a	DET
inlawrev-2500	555	23	portion	portion	NOUN
inlawrev-2500	555	24	of	of	ADP
inlawrev-2500	555	25	his	his	PRON
inlawrev-2500	555	26	income	income	NOUN
inlawrev-2500	555	27	from	from	ADP
inlawrev-2500	555	28	that	that	DET
inlawrev-2500	555	29	business	business	NOUN
inlawrev-2500	555	30	;	;	PUNCT
inlawrev-2500	555	31	that	that	SCONJ
inlawrev-2500	555	32	danica	danica	PROPN
inlawrev-2500	555	33	did	do	VERB
inlawrev-2500	555	34	nothing	nothing	PRON
inlawrev-2500	555	35	to	to	PART
inlawrev-2500	555	36	earn	earn	VERB
inlawrev-2500	555	37	or	or	CCONJ
inlawrev-2500	555	38	to	to	PART
inlawrev-2500	555	39	assist	assist	VERB
inlawrev-2500	555	40	in	in	ADP
inlawrev-2500	555	41	the	the	DET
inlawrev-2500	555	42	earning	earning	NOUN
inlawrev-2500	555	43	of	of	ADP
inlawrev-2500	555	44	the	the	DET
inlawrev-2500	555	45	entertainment	entertainment	NOUN
inlawrev-2500	555	46	income	income	NOUN
inlawrev-2500	555	47	;	;	PUNCT
inlawrev-2500	555	48	that	that	SCONJ
inlawrev-2500	555	49	borge	borge	NOUN
inlawrev-2500	555	50	would	would	AUX
inlawrev-2500	555	51	not	not	PART
inlawrev-2500	555	52	have	have	AUX
inlawrev-2500	555	53	contracted	contract	VERB
inlawrev-2500	555	54	for	for	ADP
inlawrev-2500	555	55	$	$	SYM
inlawrev-2500	555	56	50,000	50,000	NUM
inlawrev-2500	555	57	per	per	ADP
inlawrev-2500	555	58	year	year	NOUN
inlawrev-2500	555	59	with	with	ADP
inlawrev-2500	555	60	an	an	DET
inlawrev-2500	555	61	unrelated	unrelated	ADJ
inlawrev-2500	555	62	party	party	NOUN
inlawrev-2500	555	63	to	to	PART
inlawrev-2500	555	64	perform	perform	VERB
inlawrev-2500	555	65	the	the	DET
inlawrev-2500	555	66	services	service	NOUN
inlawrev-2500	555	67	referred	refer	VERB
inlawrev-2500	555	68	to	to	ADP
inlawrev-2500	555	69	in	in	ADP
inlawrev-2500	555	70	his	his	PRON
inlawrev-2500	555	71	contract	contract	NOUN
inlawrev-2500	555	72	with	with	ADP
inlawrev-2500	555	73	danica	danica	PROPN
inlawrev-2500	555	74	.	.	PUNCT
inlawrev-2500	556	1	i	i	PRON
inlawrev-2500	556	2	d.	d.	PROPN
inlawrev-2500	556	3	at	at	ADP
inlawrev-2500	556	4	676	676	NUM
inlawrev-2500	556	5	(	(	PUNCT
inlawrev-2500	556	6	emphasis	emphasis	NOUN
inlawrev-2500	556	7	added	add	VERB
inlawrev-2500	556	8	)	)	PUNCT
inlawrev-2500	556	9	.	.	PUNCT
inlawrev-2500	557	1	interestingly	interestingly	ADV
inlawrev-2500	557	2	,	,	PUNCT
inlawrev-2500	557	3	the	the	DET
inlawrev-2500	557	4	court	court	NOUN
inlawrev-2500	557	5	in	in	ADP
inlawrev-2500	557	6	its	its	PRON
inlawrev-2500	557	7	presentation	presentation	NOUN
inlawrev-2500	557	8	of	of	ADP
inlawrev-2500	557	9	facts	fact	NOUN
inlawrev-2500	557	10	noted	note	VERB
inlawrev-2500	557	11	that	that	SCONJ
inlawrev-2500	557	12	it	it	PRON
inlawrev-2500	557	13	was	be	AUX
inlawrev-2500	557	14	the	the	DET
inlawrev-2500	557	15	corporation	corporation	NOUN
inlawrev-2500	557	16	that	that	PRON
inlawrev-2500	557	17	contracted	contract	VERB
inlawrev-2500	557	18	with	with	ADP
inlawrev-2500	557	19	third	third	ADJ
inlawrev-2500	557	20	parties	party	NOUN
inlawrev-2500	557	21	for	for	ADP
inlawrev-2500	557	22	borge	borge	NOUN
inlawrev-2500	557	23	's	's	PART
inlawrev-2500	557	24	services	service	NOUN
inlawrev-2500	557	25	,	,	PUNCT
inlawrev-2500	557	26	although	although	SCONJ
inlawrev-2500	557	27	borge	borge	NOUN
inlawrev-2500	557	28	's	's	PART
inlawrev-2500	557	29	personal	personal	ADJ
inlawrev-2500	557	30	guarantee	guarantee	NOUN
inlawrev-2500	557	31	was	be	AUX
inlawrev-2500	557	32	also	also	ADV
inlawrev-2500	557	33	frequently	frequently	ADV
inlawrev-2500	557	34	required	require	VERB
inlawrev-2500	557	35	.	.	PUNCT
inlawrev-2500	558	1	i	i	PRON
inlawrev-2500	558	2	d.	d.	PROPN
inlawrev-2500	558	3	at	at	ADP
inlawrev-2500	558	4	675	675	NUM
inlawrev-2500	558	5	.	.	PUNCT
inlawrev-2500	559	1	given	give	VERB
inlawrev-2500	559	2	this	this	DET
inlawrev-2500	559	3	corporate	corporate	ADJ
inlawrev-2500	559	4	involvement	involvement	NOUN
inlawrev-2500	559	5	,	,	PUNCT
inlawrev-2500	559	6	the	the	DET
inlawrev-2500	559	7	conclusion	conclusion	NOUN
inlawrev-2500	559	8	that	that	SCONJ
inlawrev-2500	559	9	danica	danica	PROPN
inlawrev-2500	559	10	did	do	AUX
inlawrev-2500	559	11	nothing	nothing	PRON
inlawrev-2500	559	12	to	to	PART
inlawrev-2500	559	13	earn	earn	VERB
inlawrev-2500	559	14	or	or	CCONJ
inlawrev-2500	559	15	to	to	PART
inlawrev-2500	559	16	assist	assist	VERB
inlawrev-2500	559	17	in	in	ADP
inlawrev-2500	559	18	the	the	DET
inlawrev-2500	559	19	earning	earning	NOUN
inlawrev-2500	559	20	of	of	ADP
inlawrev-2500	559	21	income	income	NOUN
inlawrev-2500	559	22	is	be	AUX
inlawrev-2500	559	23	difficult	difficult	ADJ
inlawrev-2500	559	24	to	to	PART
inlawrev-2500	559	25	justify	justify	VERB
inlawrev-2500	559	26	without	without	ADP
inlawrev-2500	559	27	completely	completely	ADV
inlawrev-2500	559	28	ignoring	ignore	VERB
inlawrev-2500	559	29	the	the	DET
inlawrev-2500	559	30	realities	reality	NOUN
inlawrev-2500	559	31	of	of	ADP
inlawrev-2500	559	32	corporate	corporate	ADJ
inlawrev-2500	559	33	existence	existence	NOUN
inlawrev-2500	559	34	.	.	PUNCT
inlawrev-2500	559	35	''	''	PUNCT
inlawrev-2500	560	1	'	'	PUNCT
inlawrev-2500	560	2	i	i	PRON
inlawrev-2500	560	3	d.	d.	PROPN
inlawrev-2500	560	4	at	at	ADP
inlawrev-2500	560	5	675	675	NUM
inlawrev-2500	560	6	-	-	SYM
inlawrev-2500	560	7	76	76	NUM
inlawrev-2500	560	8	.	.	PUNCT
inlawrev-2500	561	1	'	'	PUNCT
inlawrev-2500	561	2	^'373	^'373	CCONJ
inlawrev-2500	562	1	u.s	u.s	PROPN
inlawrev-2500	562	2	.	.	PROPN
inlawrev-2500	562	3	193	193	NUM
inlawrev-2500	562	4	(	(	PUNCT
inlawrev-2500	562	5	1963	1963	NUM
inlawrev-2500	562	6	)	)	PUNCT
inlawrev-2500	562	7	.	.	PUNCT
inlawrev-2500	562	8	''	''	PUNCT
inlawrev-2500	563	1	'	'	PUNCT
inlawrev-2500	563	2	i	i	PRON
inlawrev-2500	563	3	d.	d.	VERB
inlawrev-2500	563	4	at	at	ADP
inlawrev-2500	563	5	202	202	NUM
inlawrev-2500	563	6	.	.	PUNCT
inlawrev-2500	564	1	the	the	DET
inlawrev-2500	564	2	court	court	NOUN
inlawrev-2500	564	3	noted	note	VERB
inlawrev-2500	564	4	:	:	PUNCT
inlawrev-2500	564	5	devoting	devote	VERB
inlawrev-2500	564	6	one	one	PRON
inlawrev-2500	564	7	's	's	PART
inlawrev-2500	564	8	time	time	NOUN
inlawrev-2500	564	9	and	and	CCONJ
inlawrev-2500	564	10	energies	energy	NOUN
inlawrev-2500	564	11	to	to	ADP
inlawrev-2500	564	12	the	the	DET
inlawrev-2500	564	13	affairs	affair	NOUN
inlawrev-2500	564	14	of	of	ADP
inlawrev-2500	564	15	a	a	DET
inlawrev-2500	564	16	corporation	corporation	NOUN
inlawrev-2500	564	17	is	be	AUX
inlawrev-2500	564	18	not	not	PART
inlawrev-2500	564	19	of	of	ADP
inlawrev-2500	564	20	itself	itself	PRON
inlawrev-2500	564	21	and	and	CCONJ
inlawrev-2500	564	22	without	without	ADP
inlawrev-2500	564	23	more	more	ADJ
inlawrev-2500	564	24	,	,	PUNCT
inlawrev-2500	564	25	a	a	DET
inlawrev-2500	564	26	trade	trade	NOUN
inlawrev-2500	564	27	or	or	CCONJ
inlawrev-2500	564	28	business	business	NOUN
inlawrev-2500	564	29	of	of	ADP
inlawrev-2500	564	30	the	the	DET
inlawrev-2500	564	31	person	person	NOUN
inlawrev-2500	564	32	so	so	ADV
inlawrev-2500	564	33	engaged	engaged	ADJ
inlawrev-2500	564	34	.	.	PUNCT
inlawrev-2500	565	1	though	though	SCONJ
inlawrev-2500	565	2	such	such	ADJ
inlawrev-2500	565	3	activities	activity	NOUN
inlawrev-2500	565	4	may	may	AUX
inlawrev-2500	565	5	produce	produce	VERB
inlawrev-2500	565	6	income	income	NOUN
inlawrev-2500	565	7	,	,	PUNCT
inlawrev-2500	565	8	profit	profit	NOUN
inlawrev-2500	565	9	or	or	CCONJ
inlawrev-2500	565	10	gain	gain	NOUN
inlawrev-2500	565	11	in	in	ADP
inlawrev-2500	565	12	the	the	DET
inlawrev-2500	565	13	form	form	NOUN
inlawrev-2500	565	14	of	of	ADP
inlawrev-2500	565	15	dividends	dividend	NOUN
inlawrev-2500	565	16	or	or	CCONJ
inlawrev-2500	565	17	enhancement	enhancement	NOUN
inlawrev-2500	565	18	in	in	ADP
inlawrev-2500	565	19	the	the	DET
inlawrev-2500	565	20	value	value	NOUN
inlawrev-2500	565	21	of	of	ADP
inlawrev-2500	565	22	an	an	DET
inlawrev-2500	565	23	mvestment	mvestment	NOUN
inlawrev-2500	565	24	,	,	PUNCT
inlawrev-2500	565	25	this	this	DET
inlawrev-2500	565	26	return	return	NOUN
inlawrev-2500	565	27	is	be	AUX
inlawrev-2500	565	28	distinctive	distinctive	ADJ
inlawrev-2500	565	29	to	to	ADP
inlawrev-2500	565	30	the	the	DET
inlawrev-2500	565	31	process	process	NOUN
inlawrev-2500	565	32	of	of	ADP
inlawrev-2500	565	33	investing	investing	NOUN
inlawrev-2500	565	34	and	and	CCONJ
inlawrev-2500	565	35	is	be	AUX
inlawrev-2500	565	36	generated	generate	VERB
inlawrev-2500	565	37	by	by	ADP
inlawrev-2500	565	38	the	the	DET
inlawrev-2500	565	39	successful	successful	ADJ
inlawrev-2500	565	40	operation	operation	NOUN
inlawrev-2500	565	41	of	of	ADP
inlawrev-2500	565	42	the	the	DET
inlawrev-2500	565	43	corporation	corporation	NOUN
inlawrev-2500	565	44	's	's	PART
inlawrev-2500	565	45	business	business	NOUN
inlawrev-2500	565	46	as	as	SCONJ
inlawrev-2500	565	47	distinguished	distinguish	VERB
inlawrev-2500	565	48	from	from	ADP
inlawrev-2500	565	49	the	the	DET
inlawrev-2500	565	50	trade	trade	NOUN
inlawrev-2500	565	51	or	or	CCONJ
inlawrev-2500	565	52	business	business	NOUN
inlawrev-2500	565	53	of	of	ADP
inlawrev-2500	565	54	the	the	DET
inlawrev-2500	565	55	taxpayer	taxpayer	NOUN
inlawrev-2500	565	56	himself	himself	PRON
inlawrev-2500	565	57	.	.	PUNCT
inlawrev-2500	566	1	i	i	PRON
inlawrev-2500	566	2	d.	d.	PROPN
inlawrev-2500	566	3	(	(	PUNCT
inlawrev-2500	566	4	emphasis	emphasis	NOUN
inlawrev-2500	566	5	added	add	VERB
inlawrev-2500	566	6	)	)	PUNCT
inlawrev-2500	566	7	.	.	PUNCT
inlawrev-2500	567	1	"	"	PUNCT
inlawrev-2500	567	2	*	*	PUNCT
inlawrev-2500	567	3	i05	i05	NOUN
inlawrev-2500	567	4	f.2d	f.2d	X
inlawrev-2500	567	5	at	at	ADP
inlawrev-2500	567	6	676	676	NUM
inlawrev-2500	567	7	.	.	PUNCT
inlawrev-2500	568	1	"	"	PUNCT
inlawrev-2500	568	2	'	'	PUNCT
inlawrev-2500	568	3	i	i	PRON
inlawrev-2500	568	4	d.	d.	PROPN
inlawrev-2500	568	5	at	at	ADP
inlawrev-2500	568	6	677	677	NUM
inlawrev-2500	568	7	.	.	PUNCT
inlawrev-2500	569	1	the	the	DET
inlawrev-2500	569	2	commissioner	commissioner	NOUN
inlawrev-2500	569	3	actually	actually	ADV
inlawrev-2500	569	4	allocated	allocate	VERB
inlawrev-2500	569	5	$	$	SYM
inlawrev-2500	569	6	75,000	75,000	NUM
inlawrev-2500	569	7	yearly	yearly	ADV
inlawrev-2500	569	8	for	for	ADP
inlawrev-2500	569	9	1958	1958	NUM
inlawrev-2500	569	10	-	-	SYM
inlawrev-2500	569	11	1961	1961	NUM
inlawrev-2500	569	12	and	and	CCONJ
inlawrev-2500	569	13	$	$	SYM
inlawrev-2500	569	14	25,000	25,000	NUM
inlawrev-2500	569	15	for	for	ADP
inlawrev-2500	569	16	1962	1962	NUM
inlawrev-2500	569	17	,	,	PUNCT
inlawrev-2500	569	18	the	the	DET
inlawrev-2500	569	19	only	only	ADJ
inlawrev-2500	569	20	year	year	NOUN
inlawrev-2500	569	21	borge	borge	NOUN
inlawrev-2500	569	22	was	be	AUX
inlawrev-2500	569	23	paid	pay	VERB
inlawrev-2500	569	24	the	the	DET
inlawrev-2500	569	25	$	$	SYM
inlawrev-2500	569	26	50,000	50,000	NUM
inlawrev-2500	569	27	stipulated	stipulate	VERB
inlawrev-2500	569	28	salary	salary	NOUN
inlawrev-2500	569	29	.	.	PUNCT
inlawrev-2500	570	1	i	i	PRON
inlawrev-2500	570	2	d.	d.	PROPN
inlawrev-2500	571	1	"	"	PUNCT
inlawrev-2500	571	2	'	'	PUNCT
inlawrev-2500	571	3	i	i	PRON
inlawrev-2500	571	4	d.	d.	PROPN
inlawrev-2500	571	5	at	at	ADP
inlawrev-2500	571	6	677	677	NUM
inlawrev-2500	571	7	.	.	PUNCT
inlawrev-2500	572	1	"	"	PUNCT
inlawrev-2500	572	2	'	'	PUNCT
inlawrev-2500	572	3	see	see	VERB
inlawrev-2500	572	4	aland	aland	NOUN
inlawrev-2500	572	5	,	,	PUNCT
inlawrev-2500	572	6	section	section	NOUN
inlawrev-2500	572	7	jk82	jk82	PROPN
inlawrev-2500	572	8	:	:	PUNCT
inlawrev-2500	572	9	1971	1971	NUM
inlawrev-2500	572	10	version	version	NOUN
inlawrev-2500	572	11	,	,	PUNCT
inlawrev-2500	572	12	49	49	NUM
inlawrev-2500	572	13	taxes	taxis	NOUN
inlawrev-2500	572	14	815	815	NUM
inlawrev-2500	572	15	,	,	PUNCT
inlawrev-2500	572	16	848	848	NUM
inlawrev-2500	572	17	(	(	PUNCT
inlawrev-2500	572	18	1971	1971	NUM
inlawrev-2500	572	19	)	)	PUNCT
inlawrev-2500	572	20	;	;	PUNCT
inlawrev-2500	572	21	fuller	full	ADJ
inlawrev-2500	572	22	,	,	PUNCT
inlawrev-2500	572	23	section	section	NOUN
inlawrev-2500	572	24	658	658	NUM
inlawrev-2500	572	25	indiana	indiana	PROPN
inlawrev-2500	572	26	lawreview	lawreview	PROPN
inlawrev-2500	573	1	[	[	X
inlawrev-2500	573	2	vol	vol	NOUN
inlawrev-2500	573	3	.	.	PUNCT
inlawrev-2500	573	4	15:639	15:639	NUM
inlawrev-2500	574	1	the	the	DET
inlawrev-2500	574	2	implication	implication	NOUN
inlawrev-2500	574	3	of	of	ADP
inlawrev-2500	574	4	ach	ach	PROPN
inlawrev-2500	574	5	and	and	CCONJ
inlawrev-2500	574	6	especially	especially	ADV
inlawrev-2500	574	7	of	of	ADP
inlawrev-2500	574	8	borge	borge	NOUN
inlawrev-2500	574	9	was	be	AUX
inlawrev-2500	574	10	that	that	PRON
inlawrev-2500	574	11	employment	employment	NOUN
inlawrev-2500	574	12	status	status	NOUN
inlawrev-2500	574	13	alone	alone	ADV
inlawrev-2500	574	14	was	be	AUX
inlawrev-2500	574	15	sufficient	sufficient	ADJ
inlawrev-2500	574	16	to	to	PART
inlawrev-2500	574	17	create	create	VERB
inlawrev-2500	574	18	a	a	DET
inlawrev-2500	574	19	trade	trade	NOUN
inlawrev-2500	574	20	or	or	CCONJ
inlawrev-2500	574	21	business/^	business/^	NOUN
inlawrev-2500	574	22	®	®	NOUN
inlawrev-2500	574	23	the	the	DET
inlawrev-2500	574	24	logical	logical	ADJ
inlawrev-2500	574	25	extension	extension	NOUN
inlawrev-2500	574	26	and	and	CCONJ
inlawrev-2500	574	27	the	the	DET
inlawrev-2500	574	28	growing	grow	VERB
inlawrev-2500	574	29	fear	fear	NOUN
inlawrev-2500	574	30	,	,	PUNCT
inlawrev-2500	574	31	therefore	therefore	ADV
inlawrev-2500	574	32	,	,	PUNCT
inlawrev-2500	574	33	was	be	AUX
inlawrev-2500	574	34	that	that	DET
inlawrev-2500	574	35	section	section	NOUN
inlawrev-2500	574	36	482	482	NUM
inlawrev-2500	574	37	could	could	AUX
inlawrev-2500	574	38	be	be	AUX
inlawrev-2500	574	39	used	use	VERB
inlawrev-2500	574	40	liberally	liberally	ADV
inlawrev-2500	574	41	to	to	PART
inlawrev-2500	574	42	reallocate	reallocate	VERB
inlawrev-2500	574	43	income	income	NOUN
inlawrev-2500	574	44	whenever	whenever	SCONJ
inlawrev-2500	574	45	the	the	DET
inlawrev-2500	574	46	commissioner	commissioner	NOUN
inlawrev-2500	574	47	considered	consider	VERB
inlawrev-2500	574	48	a	a	DET
inlawrev-2500	574	49	corporate	corporate	ADJ
inlawrev-2500	574	50	employee	employee	NOUN
inlawrev-2500	574	51	's	's	PART
inlawrev-2500	574	52	salary	salary	NOUN
inlawrev-2500	574	53	inadequate/^^	inadequate/^^	PROPN
inlawrev-2500	574	54	it	it	PRON
inlawrev-2500	574	55	appeared	appear	VERB
inlawrev-2500	574	56	that	that	SCONJ
inlawrev-2500	574	57	the	the	DET
inlawrev-2500	574	58	service	service	NOUN
inlawrev-2500	574	59	had	have	AUX
inlawrev-2500	574	60	added	add	VERB
inlawrev-2500	574	61	its	its	PRON
inlawrev-2500	574	62	strongest	strong	ADJ
inlawrev-2500	574	63	weapon	weapon	NOUN
inlawrev-2500	574	64	to	to	ADP
inlawrev-2500	574	65	the	the	DET
inlawrev-2500	574	66	arsenal	arsenal	NOUN
inlawrev-2500	574	67	.	.	PUNCT
inlawrev-2500	575	1	these	these	DET
inlawrev-2500	575	2	fears	fear	NOUN
inlawrev-2500	575	3	did	do	AUX
inlawrev-2500	575	4	not	not	PART
inlawrev-2500	575	5	subside	subside	VERB
inlawrev-2500	575	6	with	with	ADP
inlawrev-2500	575	7	the	the	DET
inlawrev-2500	575	8	addition	addition	NOUN
inlawrev-2500	575	9	of	of	ADP
inlawrev-2500	575	10	rubin	rubin	PROPN
inlawrev-2500	575	11	v.	v.	ADP
inlawrev-2500	575	12	commissioner.^^^	commissioner.^^^	PROPN
inlawrev-2500	575	13	on	on	ADP
inlawrev-2500	575	14	remand	remand	NOUN
inlawrev-2500	575	15	,	,	PUNCT
inlawrev-2500	575	16	after	after	SCONJ
inlawrev-2500	575	17	the	the	DET
inlawrev-2500	575	18	second	second	ADJ
inlawrev-2500	575	19	circuit	circuit	NOUN
inlawrev-2500	575	20	found	find	VERB
inlawrev-2500	575	21	that	that	SCONJ
inlawrev-2500	575	22	section	section	NOUN
inlawrev-2500	575	23	482	482	NUM
inlawrev-2500	575	24	was	be	AUX
inlawrev-2500	575	25	superior	superior	ADJ
inlawrev-2500	575	26	to	to	ADP
inlawrev-2500	575	27	the	the	DET
inlawrev-2500	575	28	common	common	ADJ
inlawrev-2500	575	29	law	law	NOUN
inlawrev-2500	575	30	methods,^*^	methods,^*^	ADP
inlawrev-2500	575	31	the	the	DET
inlawrev-2500	575	32	tax	tax	NOUN
inlawrev-2500	575	33	court	court	NOUN
inlawrev-2500	575	34	was	be	AUX
inlawrev-2500	575	35	not	not	PART
inlawrev-2500	575	36	persuaded	persuade	VERB
inlawrev-2500	575	37	that	that	SCONJ
inlawrev-2500	575	38	the	the	DET
inlawrev-2500	575	39	rubin	rubin	PROPN
inlawrev-2500	575	40	facts	fact	NOUN
inlawrev-2500	575	41	were	be	AUX
inlawrev-2500	575	42	significantly	significantly	ADV
inlawrev-2500	575	43	distinguishable	distinguishable	ADJ
inlawrev-2500	575	44	from	from	ADP
inlawrev-2500	575	45	those	those	PRON
inlawrev-2500	575	46	in	in	ADP
inlawrev-2500	575	47	ach	ach	PROPN
inlawrev-2500	575	48	and	and	CCONJ
inlawrev-2500	575	49	particularly	particularly	ADV
inlawrev-2500	575	50	from	from	ADP
inlawrev-2500	575	51	those	those	PRON
inlawrev-2500	575	52	in	in	ADP
inlawrev-2500	575	53	borge	borge	NOUN
inlawrev-2500	575	54	.^^^	.^^^	PUNCT
inlawrev-2500	576	1	the	the	DET
inlawrev-2500	576	2	existence	existence	NOUN
inlawrev-2500	576	3	of	of	ADP
inlawrev-2500	576	4	a	a	DET
inlawrev-2500	576	5	business	business	NOUN
inlawrev-2500	576	6	prior	prior	ADV
inlawrev-2500	576	7	to	to	ADP
inlawrev-2500	576	8	forming	form	VERB
inlawrev-2500	576	9	the	the	DET
inlawrev-2500	576	10	corporation	corporation	NOUN
inlawrev-2500	576	11	,	,	PUNCT
inlawrev-2500	576	12	as	as	SCONJ
inlawrev-2500	576	13	was	be	AUX
inlawrev-2500	576	14	the	the	DET
inlawrev-2500	576	15	situation	situation	NOUN
inlawrev-2500	576	16	in	in	ADP
inlawrev-2500	576	17	both	both	DET
inlawrev-2500	576	18	earlier	early	ADJ
inlawrev-2500	576	19	cases	case	NOUN
inlawrev-2500	576	20	,	,	PUNCT
inlawrev-2500	576	21	was	be	AUX
inlawrev-2500	576	22	not	not	PART
inlawrev-2500	576	23	deemed	deem	VERB
inlawrev-2500	576	24	to	to	PART
inlawrev-2500	576	25	be	be	AUX
inlawrev-2500	576	26	of	of	ADP
inlawrev-2500	576	27	any	any	DET
inlawrev-2500	576	28	more	more	ADJ
inlawrev-2500	576	29	importance	importance	NOUN
inlawrev-2500	576	30	than	than	ADP
inlawrev-2500	576	31	merely	merely	ADV
inlawrev-2500	576	32	a	a	DET
inlawrev-2500	576	33	factor	factor	NOUN
inlawrev-2500	576	34	to	to	PART
inlawrev-2500	576	35	be	be	AUX
inlawrev-2500	576	36	weighed	weigh	VERB
inlawrev-2500	576	37	in	in	ADP
inlawrev-2500	576	38	the	the	DET
inlawrev-2500	576	39	trade	trade	NOUN
inlawrev-2500	576	40	or	or	CCONJ
inlawrev-2500	576	41	business	business	NOUN
inlawrev-2500	576	42	determination	determination	NOUN
inlawrev-2500	576	43	.	.	PUNCT
inlawrev-2500	577	1	^^^	^^^	NOUN
inlawrev-2500	577	2	nor	nor	CCONJ
inlawrev-2500	577	3	was	be	AUX
inlawrev-2500	577	4	the	the	DET
inlawrev-2500	577	5	court	court	NOUN
inlawrev-2500	577	6	moved	move	VERB
inlawrev-2500	577	7	by	by	ADP
inlawrev-2500	577	8	the	the	DET
inlawrev-2500	577	9	variance	variance	NOUN
inlawrev-2500	577	10	in	in	ADP
inlawrev-2500	577	11	purpose	purpose	NOUN
inlawrev-2500	577	12	between	between	ADP
inlawrev-2500	577	13	the	the	DET
inlawrev-2500	577	14	corporations	corporation	NOUN
inlawrev-2500	577	15	in	in	ADP
inlawrev-2500	577	16	ach	ach	PROPN
inlawrev-2500	577	17	and	and	CCONJ
inlawrev-2500	577	18	borge	borge	NOUN
inlawrev-2500	577	19	and	and	CCONJ
inlawrev-2500	577	20	the	the	DET
inlawrev-2500	577	21	rubin	rubin	PROPN
inlawrev-2500	577	22	corporations	corporation	NOUN
inlawrev-2500	577	23	;	;	PUNCT
inlawrev-2500	577	24	the	the	DET
inlawrev-2500	577	25	lack	lack	NOUN
inlawrev-2500	577	26	of	of	ADP
inlawrev-2500	577	27	improper	improper	ADJ
inlawrev-2500	577	28	motives	motive	NOUN
inlawrev-2500	577	29	was	be	AUX
inlawrev-2500	577	30	insignificant.^*^	insignificant.^*^	VERB
inlawrev-2500	577	31	the	the	DET
inlawrev-2500	577	32	court	court	NOUN
inlawrev-2500	577	33	further	far	ADV
inlawrev-2500	577	34	noted	note	VERB
inlawrev-2500	577	35	that	that	SCONJ
inlawrev-2500	577	36	in	in	ADP
inlawrev-2500	577	37	many	many	ADJ
inlawrev-2500	577	38	ways	way	NOUN
inlawrev-2500	577	39	rubin	rubin	PROPN
inlawrev-2500	577	40	presented	present	VERB
inlawrev-2500	577	41	a	a	DET
inlawrev-2500	577	42	stronger	strong	ADJ
inlawrev-2500	577	43	case	case	NOUN
inlawrev-2500	577	44	for	for	ADP
inlawrev-2500	577	45	section	section	NOUN
inlawrev-2500	577	46	482	482	NUM
inlawrev-2500	577	47	application	application	NOUN
inlawrev-2500	577	48	because	because	SCONJ
inlawrev-2500	577	49	of	of	ADP
inlawrev-2500	577	50	the	the	DET
inlawrev-2500	577	51	absence	absence	NOUN
inlawrev-2500	577	52	of	of	ADP
inlawrev-2500	577	53	an	an	DET
inlawrev-2500	577	54	employment	employment	NOUN
inlawrev-2500	577	55	contract	contract	NOUN
inlawrev-2500	577	56	with	with	ADP
inlawrev-2500	577	57	a	a	DET
inlawrev-2500	577	58	covenant	covenant	NOUN
inlawrev-2500	577	59	not	not	PART
inlawrev-2500	577	60	to	to	PART
inlawrev-2500	577	61	compete	compete	VERB
inlawrev-2500	577	62	and	and	CCONJ
inlawrev-2500	577	63	because	because	SCONJ
inlawrev-2500	577	64	of	of	ADP
inlawrev-2500	577	65	the	the	DET
inlawrev-2500	577	66	failure	failure	NOUN
inlawrev-2500	577	67	to	to	PART
inlawrev-2500	577	68	relinquish	relinquish	VERB
inlawrev-2500	577	69	any	any	DET
inlawrev-2500	577	70	control	control	NOUN
inlawrev-2500	577	71	of	of	ADP
inlawrev-2500	577	72	income	income	NOUN
inlawrev-2500	577	73	production.^*^	production.^*^	NOUN
inlawrev-2500	577	74	although	although	SCONJ
inlawrev-2500	577	75	the	the	DET
inlawrev-2500	577	76	court	court	NOUN
inlawrev-2500	577	77	found	find	VERB
inlawrev-2500	577	78	that	that	SCONJ
inlawrev-2500	577	79	the	the	DET
inlawrev-2500	577	80	existence	existence	NOUN
inlawrev-2500	577	81	of	of	ADP
inlawrev-2500	577	82	other	other	ADJ
inlawrev-2500	577	83	shareholders	shareholder	NOUN
inlawrev-2500	577	84	who	who	PRON
inlawrev-2500	577	85	had	have	AUX
inlawrev-2500	577	86	made	make	VERB
inlawrev-2500	577	87	substantial	substantial	ADJ
inlawrev-2500	577	88	capital	capital	NOUN
inlawrev-2500	577	89	contributions	contribution	NOUN
inlawrev-2500	577	90	was	be	AUX
inlawrev-2500	577	91	a	a	DET
inlawrev-2500	577	92	favorable	favorable	ADJ
inlawrev-2500	577	93	factor	factor	NOUN
inlawrev-2500	577	94	,	,	PUNCT
inlawrev-2500	577	95	this	this	PRON
inlawrev-2500	577	96	did	do	AUX
inlawrev-2500	577	97	not	not	PART
inlawrev-2500	577	98	influence	influence	VERB
inlawrev-2500	577	99	the	the	DET
inlawrev-2500	577	100	applicability	applicability	NOUN
inlawrev-2500	577	101	of	of	ADP
inlawrev-2500	577	102	the	the	DET
inlawrev-2500	577	103	statute	statute	NOUN
inlawrev-2500	577	104	.	.	PUNCT
inlawrev-2500	578	1	instead	instead	ADV
inlawrev-2500	578	2	it	it	PRON
inlawrev-2500	578	3	influenced	influence	VERB
inlawrev-2500	578	4	the	the	DET
inlawrev-2500	578	5	actual	actual	ADJ
inlawrev-2500	578	6	allocation.^*^	allocation.^*^	NOUN
inlawrev-2500	578	7	perhaps	perhaps	ADV
inlawrev-2500	578	8	most	most	ADV
inlawrev-2500	578	9	significantly	significantly	ADV
inlawrev-2500	578	10	,	,	PUNCT
inlawrev-2500	578	11	the	the	DET
inlawrev-2500	578	12	court	court	NOUN
inlawrev-2500	578	13	stated	state	VERB
inlawrev-2500	578	14	:	:	PUNCT
inlawrev-2500	578	15	"	"	PUNCT
inlawrev-2500	578	16	we	we	PRON
inlawrev-2500	578	17	rely	rely	VERB
inlawrev-2500	578	18	on	on	ADP
inlawrev-2500	578	19	borge	borge	NOUN
inlawrev-2500	578	20	for	for	ADP
inlawrev-2500	578	21	the	the	DET
inlawrev-2500	578	22	proposition	proposition	NOUN
inlawrev-2500	578	23	that	that	SCONJ
inlawrev-2500	578	24	assignment	assignment	NOUN
inlawrev-2500	578	25	-	-	PUNCT
inlawrev-2500	578	26	of	of	ADP
inlawrev-2500	578	27	-	-	PUNCT
inlawrev-2500	578	28	income	income	NOUN
inlawrev-2500	578	29	principles	principle	NOUN
inlawrev-2500	578	30	may	may	AUX
inlawrev-2500	578	31	be	be	AUX
inlawrev-2500	578	32	employed	employ	VERB
inlawrev-2500	578	33	to	to	ADP
inlawrev-2500	578	34	the	the	DET
inlawrev-2500	578	35	limited	limited	ADJ
inlawrev-2500	578	36	extent	extent	NOUN
inlawrev-2500	578	37	of	of	ADP
inlawrev-2500	578	38	supporting	support	VERB
inlawrev-2500	578	39	the	the	DET
inlawrev-2500	578	40	existence	existence	NOUN
inlawrev-2500	578	41	of	of	ADP
inlawrev-2500	578	42	a	a	DET
inlawrev-2500	578	43	trade	trade	NOUN
inlawrev-2500	578	44	or	or	CCONJ
inlawrev-2500	578	45	business	business	NOUN
inlawrev-2500	578	46	on	on	ADP
inlawrev-2500	578	47	the	the	DET
inlawrev-2500	578	48	part	part	NOUN
inlawrev-2500	578	49	of	of	ADP
inlawrev-2500	578	50	a	a	DET
inlawrev-2500	578	51	shareholder	shareholder	NOUN
inlawrev-2500	578	52	who	who	PRON
inlawrev-2500	578	53	purportedly	purportedly	ADV
inlawrev-2500	578	54	acts	act	VERB
inlawrev-2500	578	55	as	as	ADP
inlawrev-2500	578	56	a	a	DET
inlawrev-2500	578	57	corporate	corporate	ADJ
inlawrev-2500	578	58	employee	employee	NOUN
inlawrev-2500	578	59	in	in	ADP
inlawrev-2500	578	60	conducting	conduct	VERB
inlawrev-2500	578	61	his	his	PRON
inlawrev-2500	578	62	business	business	NOUN
inlawrev-2500	578	63	affairs	affair	NOUN
inlawrev-2500	578	64	.	.	PUNCT
inlawrev-2500	579	1	"^*^	"^*^	PUNCT
inlawrev-2500	579	2	with	with	ADP
inlawrev-2500	579	3	the	the	DET
inlawrev-2500	579	4	control	control	NOUN
inlawrev-2500	579	5	question	question	NOUN
inlawrev-2500	579	6	directing	direct	VERB
inlawrev-2500	579	7	assignment	assignment	NOUN
inlawrev-2500	579	8	of	of	ADP
inlawrev-2500	579	9	income	income	NOUN
inlawrev-2500	579	10	principles,^	principles,^	PROPN
inlawrev-2500	579	11	*	*	NOUN
inlawrev-2500	579	12	®	®	NOUN
inlawrev-2500	579	13	the	the	DET
inlawrev-2500	579	14	482	482	NUM
inlawrev-2500	579	15	revisited	revisit	VERB
inlawrev-2500	579	16	,	,	PUNCT
inlawrev-2500	579	17	31	31	NUM
inlawrev-2500	579	18	tax	tax	NOUN
inlawrev-2500	579	19	l.	l.	PROPN
inlawrev-2500	579	20	rev	rev	PROPN
inlawrev-2500	579	21	.	.	PROPN
inlawrev-2500	579	22	475	475	NUM
inlawrev-2500	579	23	,	,	PUNCT
inlawrev-2500	579	24	477	477	NUM
inlawrev-2500	579	25	-	-	SYM
inlawrev-2500	579	26	81	81	NUM
inlawrev-2500	579	27	(	(	PUNCT
inlawrev-2500	579	28	1976	1976	NUM
inlawrev-2500	579	29	)	)	PUNCT
inlawrev-2500	579	30	;	;	PUNCT
inlawrev-2500	579	31	seieroe	seieroe	PROPN
inlawrev-2500	579	32	&	&	CCONJ
inlawrev-2500	579	33	gerber	gerber	PROPN
inlawrev-2500	579	34	,	,	PUNCT
inlawrev-2500	579	35	section	section	NOUN
inlawrev-2500	579	36	482	482	NUM
inlawrev-2500	579	37	—	—	PUNCT
inlawrev-2500	579	38	still	still	ADV
inlawrev-2500	579	39	growing	grow	VERB
inlawrev-2500	579	40	at	at	ADP
inlawrev-2500	579	41	the	the	DET
inlawrev-2500	579	42	age	age	NOUN
inlawrev-2500	579	43	of	of	ADP
inlawrev-2500	579	44	50	50	NUM
inlawrev-2500	579	45	,	,	PUNCT
inlawrev-2500	579	46	46	46	NUM
inlawrev-2500	579	47	taxes	taxis	NOUN
inlawrev-2500	579	48	893	893	NUM
inlawrev-2500	579	49	,	,	PUNCT
inlawrev-2500	579	50	895	895	NUM
inlawrev-2500	579	51	-	-	SYM
inlawrev-2500	579	52	97	97	NUM
inlawrev-2500	579	53	(	(	PUNCT
inlawrev-2500	579	54	1968	1968	NUM
inlawrev-2500	579	55	)	)	PUNCT
inlawrev-2500	579	56	.	.	PUNCT
inlawrev-2500	580	1	"	"	PUNCT
inlawrev-2500	580	2	^see	^see	NUM
inlawrev-2500	580	3	,	,	PUNCT
inlawrev-2500	580	4	e.g.	e.g.	ADV
inlawrev-2500	580	5	,	,	PUNCT
inlawrev-2500	580	6	seieroe	seieroe	PROPN
inlawrev-2500	580	7	&	&	CCONJ
inlawrev-2500	580	8	gerber	gerber	PROPN
inlawrev-2500	580	9	,	,	PUNCT
inlawrev-2500	580	10	supra	supra	PROPN
inlawrev-2500	580	11	note	note	NOUN
inlawrev-2500	580	12	137	137	NUM
inlawrev-2500	580	13	,	,	PUNCT
inlawrev-2500	580	14	at	at	ADP
inlawrev-2500	580	15	895	895	NUM
inlawrev-2500	580	16	-	-	SYM
inlawrev-2500	580	17	97	97	NUM
inlawrev-2500	580	18	.	.	PUNCT
inlawrev-2500	580	19	''	''	PUNCT
inlawrev-2500	580	20	'	'	PUNCT
inlawrev-2500	580	21	see	see	VERB
inlawrev-2500	580	22	,	,	PUNCT
inlawrev-2500	580	23	e.g.	e.g.	ADV
inlawrev-2500	580	24	,	,	PUNCT
inlawrev-2500	580	25	rubin	rubin	PROPN
inlawrev-2500	580	26	v.	v.	PROPN
inlawrev-2500	580	27	commissioner	commissioner	PROPN
inlawrev-2500	580	28	,	,	PUNCT
inlawrev-2500	580	29	56	56	NUM
inlawrev-2500	580	30	t.c	t.c	PROPN
inlawrev-2500	580	31	.	.	PROPN
inlawrev-2500	580	32	1155	1155	NUM
inlawrev-2500	580	33	(	(	PUNCT
inlawrev-2500	580	34	1971	1971	NUM
inlawrev-2500	580	35	)	)	PUNCT
inlawrev-2500	580	36	,	,	PUNCT
inlawrev-2500	580	37	affd	affd	PROPN
inlawrev-2500	580	38	,	,	PUNCT
inlawrev-2500	580	39	460	460	NUM
inlawrev-2500	580	40	f.2d	f.2d	SYM
inlawrev-2500	580	41	1216	1216	NUM
inlawrev-2500	580	42	(	(	PUNCT
inlawrev-2500	580	43	2d	2d	NUM
inlawrev-2500	580	44	cir	cir	NOUN
inlawrev-2500	580	45	.	.	PROPN
inlawrev-2500	580	46	1972	1972	NUM
inlawrev-2500	580	47	)	)	PUNCT
inlawrev-2500	580	48	.	.	PUNCT
inlawrev-2500	581	1	''	''	PUNCT
inlawrev-2500	581	2	'	'	PUNCT
inlawrev-2500	581	3	'	'	NUM
inlawrev-2500	581	4	56	56	NUM
inlawrev-2500	581	5	t.c	t.c	PROPN
inlawrev-2500	581	6	.	.	PROPN
inlawrev-2500	581	7	1155	1155	NUM
inlawrev-2500	581	8	(	(	PUNCT
inlawrev-2500	581	9	1971	1971	NUM
inlawrev-2500	581	10	)	)	PUNCT
inlawrev-2500	581	11	.	.	PUNCT
inlawrev-2500	582	1	"	"	PUNCT
inlawrev-2500	582	2	'	'	PUNCT
inlawrev-2500	582	3	see	see	VERB
inlawrev-2500	582	4	notes	note	NOUN
inlawrev-2500	582	5	100	100	NUM
inlawrev-2500	582	6	-	-	SYM
inlawrev-2500	582	7	03	03	NUM
inlawrev-2500	582	8	supra	supra	NOUN
inlawrev-2500	582	9	and	and	CCONJ
inlawrev-2500	582	10	accompanying	accompany	VERB
inlawrev-2500	582	11	text	text	NOUN
inlawrev-2500	582	12	.	.	PUNCT
inlawrev-2500	583	1	'	'	PUNCT
inlawrev-2500	584	1	*	*	PUNCT
inlawrev-2500	584	2	'	'	X
inlawrev-2500	584	3	56	56	NUM
inlawrev-2500	584	4	t.c	t.c	PROPN
inlawrev-2500	584	5	.	.	PUNCT
inlawrev-2500	585	1	at	at	ADP
inlawrev-2500	585	2	1157	1157	NUM
inlawrev-2500	585	3	-	-	SYM
inlawrev-2500	585	4	59	59	NUM
inlawrev-2500	585	5	.	.	PUNCT
inlawrev-2500	585	6	'	'	PUNCT
inlawrev-2500	585	7	*	*	PUNCT
inlawrev-2500	585	8	ud	ud	INTJ
inlawrev-2500	585	9	.	.	PUNCT
inlawrev-2500	586	1	at	at	ADP
inlawrev-2500	586	2	1159	1159	NUM
inlawrev-2500	586	3	.	.	PUNCT
inlawrev-2500	587	1	'	'	PUNCT
inlawrev-2500	588	1	*	*	PUNCT
inlawrev-2500	588	2	*	*	PUNCT
inlawrev-2500	588	3	i	i	PRON
inlawrev-2500	588	4	d.	d.	PROPN
inlawrev-2500	588	5	'	'	PROPN
inlawrev-2500	588	6	*	*	PUNCT
inlawrev-2500	588	7	'	'	VERB
inlawrev-2500	588	8	i	i	PRON
inlawrev-2500	588	9	d.	d.	PROPN
inlawrev-2500	588	10	at	at	ADP
inlawrev-2500	588	11	1160	1160	NUM
inlawrev-2500	588	12	.	.	PUNCT
inlawrev-2500	588	13	'	'	PUNCT
inlawrev-2500	589	1	"	"	PUNCT
inlawrev-2500	589	2	i	i	PRON
inlawrev-2500	589	3	d.	d.	PROPN
inlawrev-2500	589	4	at	at	ADP
inlawrev-2500	589	5	1162	1162	NUM
inlawrev-2500	589	6	.	.	PUNCT
inlawrev-2500	590	1	148	148	NUM
inlawrev-2500	590	2	<	<	NOUN
inlawrev-2500	590	3	®	®	NOUN
inlawrev-2500	590	4	see	see	AUX
inlawrev-2500	590	5	note	note	VERB
inlawrev-2500	590	6	96	96	NUM
inlawrev-2500	590	7	supra	supra	NOUN
inlawrev-2500	590	8	and	and	CCONJ
inlawrev-2500	590	9	accompanying	accompany	VERB
inlawrev-2500	590	10	text	text	NOUN
inlawrev-2500	590	11	.	.	PUNCT
inlawrev-2500	591	1	1982	1982	NUM
inlawrev-2500	591	2	]	]	PUNCT
inlawrev-2500	591	3	personal	personal	ADJ
inlawrev-2500	591	4	ser	ser	PROPN
inlawrev-2500	591	5	vice	vice	PROPN
inlawrev-2500	591	6	corpora	corpora	PROPN
inlawrev-2500	591	7	tion	tion	NOUN
inlawrev-2500	591	8	659	659	NUM
inlawrev-2500	591	9	conclusion	conclusion	NOUN
inlawrev-2500	591	10	is	be	AUX
inlawrev-2500	591	11	unavoidable	unavoidable	ADJ
inlawrev-2500	591	12	that	that	SCONJ
inlawrev-2500	591	13	the	the	DET
inlawrev-2500	591	14	controlling	control	VERB
inlawrev-2500	591	15	shareholder	shareholder	NOUN
inlawrev-2500	591	16	-	-	PUNCT
inlawrev-2500	591	17	employee	employee	NOUN
inlawrev-2500	591	18	will	will	AUX
inlawrev-2500	591	19	always	always	ADV
inlawrev-2500	591	20	be	be	AUX
inlawrev-2500	591	21	a	a	DET
inlawrev-2500	591	22	trade	trade	NOUN
inlawrev-2500	591	23	or	or	CCONJ
inlawrev-2500	591	24	business^^	business^^	NUM
inlawrev-2500	591	25	®	®	NOUN
inlawrev-2500	591	26	and	and	CCONJ
inlawrev-2500	591	27	the	the	DET
inlawrev-2500	591	28	closely	closely	ADV
inlawrev-2500	591	29	-	-	PUNCT
inlawrev-2500	591	30	held	hold	VERB
inlawrev-2500	591	31	personal	personal	ADJ
inlawrev-2500	591	32	service	service	NOUN
inlawrev-2500	591	33	corporation	corporation	NOUN
inlawrev-2500	591	34	will	will	AUX
inlawrev-2500	591	35	always	always	ADV
inlawrev-2500	591	36	be	be	AUX
inlawrev-2500	591	37	subject	subject	ADJ
inlawrev-2500	591	38	to	to	ADP
inlawrev-2500	591	39	allocation	allocation	NOUN
inlawrev-2500	591	40	by	by	ADP
inlawrev-2500	591	41	the	the	DET
inlawrev-2500	591	42	commissioner	commissioner	NOUN
inlawrev-2500	591	43	under	under	ADP
inlawrev-2500	591	44	section	section	NOUN
inlawrev-2500	591	45	482	482	NUM
inlawrev-2500	591	46	if	if	SCONJ
inlawrev-2500	591	47	there	there	PRON
inlawrev-2500	591	48	is	be	VERB
inlawrev-2500	591	49	a	a	DET
inlawrev-2500	591	50	distortion	distortion	NOUN
inlawrev-2500	591	51	of	of	ADP
inlawrev-2500	591	52	income	income	NOUN
inlawrev-2500	591	53	.	.	PUNCT
inlawrev-2500	592	1	the	the	DET
inlawrev-2500	592	2	rubin	rubin	PROPN
inlawrev-2500	592	3	court	court	PROPN
inlawrev-2500	592	4	found	find	VERB
inlawrev-2500	592	5	a	a	DET
inlawrev-2500	592	6	distortion	distortion	NOUN
inlawrev-2500	592	7	of	of	ADP
inlawrev-2500	592	8	income	income	NOUN
inlawrev-2500	592	9	and	and	CCONJ
inlawrev-2500	592	10	charged	charge	VERB
inlawrev-2500	592	11	richard	richard	PROPN
inlawrev-2500	592	12	rubin	rubin	PROPN
inlawrev-2500	592	13	's	's	PART
inlawrev-2500	592	14	income	income	NOUN
inlawrev-2500	592	15	with	with	ADP
inlawrev-2500	592	16	additional	additional	ADJ
inlawrev-2500	592	17	amounts.^^	amounts.^^	NOUN
inlawrev-2500	592	18	°	°	NOUN
inlawrev-2500	592	19	unfortunately	unfortunately	ADV
inlawrev-2500	592	20	,	,	PUNCT
inlawrev-2500	592	21	the	the	DET
inlawrev-2500	592	22	court	court	NOUN
inlawrev-2500	592	23	did	do	AUX
inlawrev-2500	592	24	not	not	PART
inlawrev-2500	592	25	demonstrate	demonstrate	VERB
inlawrev-2500	592	26	how	how	SCONJ
inlawrev-2500	592	27	it	it	PRON
inlawrev-2500	592	28	arrived	arrive	VERB
inlawrev-2500	592	29	at	at	ADP
inlawrev-2500	592	30	the	the	DET
inlawrev-2500	592	31	figures	figure	NOUN
inlawrev-2500	592	32	;	;	PUNCT
inlawrev-2500	592	33	however	however	ADV
inlawrev-2500	592	34	,	,	PUNCT
inlawrev-2500	592	35	the	the	DET
inlawrev-2500	592	36	amounts	amount	NOUN
inlawrev-2500	592	37	were	be	AUX
inlawrev-2500	592	38	far	far	ADV
inlawrev-2500	592	39	less	less	ADJ
inlawrev-2500	592	40	than	than	ADP
inlawrev-2500	592	41	the	the	DET
inlawrev-2500	592	42	original	original	ADJ
inlawrev-2500	592	43	stipulated	stipulate	VERB
inlawrev-2500	592	44	allocation	allocation	NOUN
inlawrev-2500	592	45	at	at	ADP
inlawrev-2500	592	46	the	the	DET
inlawrev-2500	592	47	first	first	ADJ
inlawrev-2500	592	48	rubin	rubin	PROPN
inlawrev-2500	592	49	trial	trial	NOUN
inlawrev-2500	592	50	.	.	PUNCT
inlawrev-2500	593	1	^^^	^^^	PUNCT
inlawrev-2500	593	2	thereafter	thereafter	ADV
inlawrev-2500	593	3	,	,	PUNCT
inlawrev-2500	593	4	many	many	ADJ
inlawrev-2500	593	5	of	of	ADP
inlawrev-2500	593	6	the	the	DET
inlawrev-2500	593	7	courts	court	NOUN
inlawrev-2500	593	8	fortunate	fortunate	VERB
inlawrev-2500	593	9	enough	enough	ADV
inlawrev-2500	593	10	to	to	PART
inlawrev-2500	593	11	have	have	VERB
inlawrev-2500	593	12	a	a	DET
inlawrev-2500	593	13	choice	choice	NOUN
inlawrev-2500	593	14	treated	treat	VERB
inlawrev-2500	593	15	rubin	rubin	PROPN
inlawrev-2500	593	16	as	as	ADP
inlawrev-2500	593	17	an	an	DET
inlawrev-2500	593	18	anomaly	anomaly	NOUN
inlawrev-2500	593	19	,	,	PUNCT
inlawrev-2500	593	20	ignoring	ignore	VERB
inlawrev-2500	593	21	it	it	PRON
inlawrev-2500	593	22	whenever	whenever	SCONJ
inlawrev-2500	593	23	possible	possible	ADJ
inlawrev-2500	593	24	,	,	PUNCT
inlawrev-2500	593	25	and	and	CCONJ
inlawrev-2500	593	26	continued	continue	VERB
inlawrev-2500	593	27	instead	instead	ADV
inlawrev-2500	593	28	to	to	PART
inlawrev-2500	593	29	follow	follow	VERB
inlawrev-2500	593	30	the	the	DET
inlawrev-2500	593	31	time	time	NOUN
inlawrev-2500	593	32	-	-	PUNCT
inlawrev-2500	593	33	honored	honor	VERB
inlawrev-2500	593	34	,	,	PUNCT
inlawrev-2500	593	35	traditional	traditional	ADJ
inlawrev-2500	593	36	common	common	ADJ
inlawrev-2500	593	37	law	law	NOUN
inlawrev-2500	593	38	doctrines.^^^	doctrines.^^^	NOUN
inlawrev-2500	593	39	even	even	ADV
inlawrev-2500	593	40	the	the	DET
inlawrev-2500	593	41	service	service	NOUN
inlawrev-2500	593	42	presented	present	VERB
inlawrev-2500	593	43	the	the	DET
inlawrev-2500	593	44	common	common	ADJ
inlawrev-2500	593	45	law	law	NOUN
inlawrev-2500	593	46	arguments	argument	NOUN
inlawrev-2500	593	47	as	as	ADP
inlawrev-2500	593	48	its	its	PRON
inlawrev-2500	593	49	primary	primary	ADJ
inlawrev-2500	593	50	line	line	NOUN
inlawrev-2500	593	51	of	of	ADP
inlawrev-2500	593	52	attack	attack	NOUN
inlawrev-2500	593	53	and	and	CCONJ
inlawrev-2500	593	54	kept	keep	VERB
inlawrev-2500	593	55	section	section	NOUN
inlawrev-2500	593	56	482	482	NUM
inlawrev-2500	593	57	as	as	ADP
inlawrev-2500	593	58	secondary	secondary	ADJ
inlawrev-2500	593	59	reinforcement.^^^	reinforcement.^^^	NOUN
inlawrev-2500	593	60	the	the	DET
inlawrev-2500	593	61	concept	concept	NOUN
inlawrev-2500	593	62	that	that	PRON
inlawrev-2500	593	63	rubin	rubin	PROPN
inlawrev-2500	593	64	represented	represent	VERB
inlawrev-2500	593	65	a	a	DET
inlawrev-2500	593	66	major	major	ADJ
inlawrev-2500	593	67	deviation	deviation	NOUN
inlawrev-2500	593	68	from	from	ADP
inlawrev-2500	593	69	mainstream	mainstream	ADJ
inlawrev-2500	593	70	judicial	judicial	ADJ
inlawrev-2500	593	71	thought	thought	NOUN
inlawrev-2500	593	72	,	,	PUNCT
inlawrev-2500	593	73	however	however	ADV
inlawrev-2500	593	74	,	,	PUNCT
inlawrev-2500	593	75	lost	lose	VERB
inlawrev-2500	593	76	some	some	DET
inlawrev-2500	593	77	force	force	NOUN
inlawrev-2500	593	78	when	when	SCONJ
inlawrev-2500	593	79	the	the	DET
inlawrev-2500	593	80	seventh	seventh	ADJ
inlawrev-2500	593	81	circuit	circuit	NOUN
inlawrev-2500	593	82	agreed	agree	VERB
inlawrev-2500	593	83	in	in	ADP
inlawrev-2500	593	84	foglesong	foglesong	NOUN
inlawrev-2500	593	85	v.	v.	ADP
inlawrev-2500	593	86	commissioner	commissioner	NOUN
inlawrev-2500	593	87	with	with	ADP
inlawrev-2500	593	88	the	the	DET
inlawrev-2500	593	89	second	second	ADJ
inlawrev-2500	593	90	circuit	circuit	NOUN
inlawrev-2500	593	91	's	's	PART
inlawrev-2500	593	92	reasoning.^^	reasoning.^^	NOUN
inlawrev-2500	593	93	*	*	PUNCT
inlawrev-2500	593	94	this	this	DET
inlawrev-2500	593	95	fact	fact	NOUN
inlawrev-2500	593	96	in	in	ADP
inlawrev-2500	593	97	conjunction	conjunction	NOUN
inlawrev-2500	593	98	with	with	ADP
inlawrev-2500	593	99	the	the	DET
inlawrev-2500	593	100	fact	fact	NOUN
inlawrev-2500	593	101	situation	situation	NOUN
inlawrev-2500	593	102	in	in	ADP
inlawrev-2500	593	103	which	which	PRON
inlawrev-2500	593	104	foglesong	foglesong	NOUN
inlawrev-2500	593	105	arose	arise	VERB
inlawrev-2500	593	106	did	do	AUX
inlawrev-2500	593	107	create	create	VERB
inlawrev-2500	593	108	immense	immense	ADJ
inlawrev-2500	593	109	concern	concern	NOUN
inlawrev-2500	593	110	about	about	ADP
inlawrev-2500	593	111	the	the	DET
inlawrev-2500	593	112	future	future	NOUN
inlawrev-2500	593	113	of	of	ADP
inlawrev-2500	593	114	the	the	DET
inlawrev-2500	593	115	personal	personal	ADJ
inlawrev-2500	593	116	service	service	NOUN
inlawrev-2500	593	117	corporation	corporation	NOUN
inlawrev-2500	593	118	.	.	PUNCT
inlawrev-2500	594	1	^^^	^^^	PUNCT
inlawrev-2500	594	2	prior	prior	ADV
inlawrev-2500	594	3	to	to	ADP
inlawrev-2500	594	4	incorporation	incorporation	NOUN
inlawrev-2500	594	5	,	,	PUNCT
inlawrev-2500	594	6	foglesong	foglesong	NOUN
inlawrev-2500	594	7	was	be	AUX
inlawrev-2500	594	8	a	a	DET
inlawrev-2500	594	9	sales	sale	NOUN
inlawrev-2500	594	10	representative	representative	NOUN
inlawrev-2500	594	11	for	for	ADP
inlawrev-2500	594	12	two	two	NUM
inlawrev-2500	594	13	separate	separate	ADJ
inlawrev-2500	594	14	steel	steel	NOUN
inlawrev-2500	594	15	tubing	tubing	NOUN
inlawrev-2500	594	16	manufacturers	manufacturer	NOUN
inlawrev-2500	594	17	.	.	PUNCT
inlawrev-2500	595	1	he	he	PRON
inlawrev-2500	595	2	was	be	AUX
inlawrev-2500	595	3	responsible	responsible	ADJ
inlawrev-2500	595	4	for	for	ADP
inlawrev-2500	595	5	persuading	persuade	VERB
inlawrev-2500	595	6	potential	potential	ADJ
inlawrev-2500	595	7	customers	customer	NOUN
inlawrev-2500	595	8	to	to	PART
inlawrev-2500	595	9	use	use	VERB
inlawrev-2500	595	10	the	the	DET
inlawrev-2500	595	11	products	product	NOUN
inlawrev-2500	595	12	of	of	ADP
inlawrev-2500	595	13	his	his	PRON
inlawrev-2500	595	14	"	"	PUNCT
inlawrev-2500	595	15	employ"'when	employ"'when	NOUN
inlawrev-2500	595	16	confronted	confront	VERB
inlawrev-2500	595	17	with	with	ADP
inlawrev-2500	595	18	the	the	DET
inlawrev-2500	595	19	potential	potential	ADJ
inlawrev-2500	595	20	impact	impact	NOUN
inlawrev-2500	595	21	,	,	PUNCT
inlawrev-2500	595	22	the	the	DET
inlawrev-2500	595	23	tax	tax	NOUN
inlawrev-2500	595	24	court	court	NOUN
inlawrev-2500	595	25	indicated	indicate	VERB
inlawrev-2500	595	26	it	it	PRON
inlawrev-2500	595	27	was	be	AUX
inlawrev-2500	595	28	not	not	PART
inlawrev-2500	595	29	holding	hold	VERB
inlawrev-2500	595	30	that	that	SCONJ
inlawrev-2500	595	31	"	"	PUNCT
inlawrev-2500	595	32	employment	employment	NOUN
inlawrev-2500	595	33	status	status	NOUN
inlawrev-2500	595	34	constitutes	constitute	VERB
inlawrev-2500	595	35	,	,	PUNCT
inlawrev-2500	595	36	in	in	ADP
inlawrev-2500	595	37	and	and	CCONJ
inlawrev-2500	595	38	of	of	ADP
inlawrev-2500	595	39	itself	itself	PRON
inlawrev-2500	595	40	,	,	PUNCT
inlawrev-2500	595	41	a	a	DET
inlawrev-2500	595	42	trade	trade	NOUN
inlawrev-2500	595	43	or	or	CCONJ
inlawrev-2500	595	44	business	business	NOUN
inlawrev-2500	595	45	within	within	ADP
inlawrev-2500	595	46	the	the	DET
inlawrev-2500	595	47	meaning	meaning	NOUN
inlawrev-2500	595	48	of	of	ADP
inlawrev-2500	595	49	section	section	NOUN
inlawrev-2500	595	50	482	482	NUM
inlawrev-2500	595	51	.	.	PUNCT
inlawrev-2500	595	52	"	"	PUNCT
inlawrev-2500	596	1	56	56	NUM
inlawrev-2500	596	2	t.c	t.c	PROPN
inlawrev-2500	596	3	.	.	PUNCT
inlawrev-2500	597	1	at	at	ADP
inlawrev-2500	597	2	1161	1161	NUM
inlawrev-2500	597	3	.	.	PUNCT
inlawrev-2500	598	1	instead	instead	ADV
inlawrev-2500	598	2	,	,	PUNCT
inlawrev-2500	598	3	it	it	PRON
inlawrev-2500	598	4	asserted	assert	VERB
inlawrev-2500	598	5	that	that	SCONJ
inlawrev-2500	598	6	the	the	DET
inlawrev-2500	598	7	holding	holding	NOUN
inlawrev-2500	598	8	was	be	AUX
inlawrev-2500	598	9	"	"	PUNCT
inlawrev-2500	598	10	limited	limited	ADJ
inlawrev-2500	598	11	"	"	PUNCT
inlawrev-2500	598	12	to	to	ADP
inlawrev-2500	598	13	when	when	SCONJ
inlawrev-2500	598	14	the	the	DET
inlawrev-2500	598	15	facts	fact	NOUN
inlawrev-2500	598	16	justify	justify	VERB
inlawrev-2500	598	17	the	the	DET
inlawrev-2500	598	18	conclusion	conclusion	NOUN
inlawrev-2500	598	19	"	"	PUNCT
inlawrev-2500	598	20	that	that	SCONJ
inlawrev-2500	598	21	a	a	DET
inlawrev-2500	598	22	shareholder	shareholder	NOUN
inlawrev-2500	598	23	operated	operate	VERB
inlawrev-2500	598	24	an	an	DET
inlawrev-2500	598	25	independent	independent	ADJ
inlawrev-2500	598	26	business	business	NOUN
inlawrev-2500	598	27	and	and	CCONJ
inlawrev-2500	598	28	merely	merely	ADV
inlawrev-2500	598	29	assigned	assign	VERB
inlawrev-2500	598	30	to	to	ADP
inlawrev-2500	598	31	the	the	DET
inlawrev-2500	598	32	corporation	corporation	NOUN
inlawrev-2500	598	33	a	a	DET
inlawrev-2500	598	34	portion	portion	NOUN
inlawrev-2500	598	35	of	of	ADP
inlawrev-2500	598	36	the	the	DET
inlawrev-2500	598	37	income	income	NOUN
inlawrev-2500	598	38	therefrom	therefrom	NOUN
inlawrev-2500	598	39	,	,	PUNCT
inlawrev-2500	598	40	the	the	DET
inlawrev-2500	598	41	business	business	NOUN
inlawrev-2500	598	42	activity	activity	NOUN
inlawrev-2500	598	43	of	of	ADP
inlawrev-2500	598	44	the	the	DET
inlawrev-2500	598	45	taxpayer	taxpayer	NOUN
inlawrev-2500	598	46	may	may	AUX
inlawrev-2500	598	47	constitute	constitute	VERB
inlawrev-2500	598	48	a	a	DET
inlawrev-2500	598	49	trade	trade	NOUN
inlawrev-2500	598	50	or	or	CCONJ
inlawrev-2500	598	51	business	business	NOUN
inlawrev-2500	598	52	.	.	PUNCT
inlawrev-2500	598	53	.	.	PUNCT
inlawrev-2500	598	54	.	.	PUNCT
inlawrev-2500	598	55	.	.	PUNCT
inlawrev-2500	598	56	"	"	PUNCT
inlawrev-2500	599	1	i	i	PRON
inlawrev-2500	599	2	d.	d.	PROPN
inlawrev-2500	599	3	on	on	ADP
inlawrev-2500	599	4	its	its	PRON
inlawrev-2500	599	5	second	second	ADJ
inlawrev-2500	599	6	appeal	appeal	NOUN
inlawrev-2500	599	7	to	to	ADP
inlawrev-2500	599	8	the	the	DET
inlawrev-2500	599	9	circuit	circuit	NOUN
inlawrev-2500	599	10	court	court	NOUN
inlawrev-2500	599	11	,	,	PUNCT
inlawrev-2500	599	12	richard	richard	PROPN
inlawrev-2500	599	13	rubin	rubin	PROPN
inlawrev-2500	599	14	argued	argue	VERB
inlawrev-2500	599	15	that	that	SCONJ
inlawrev-2500	599	16	the	the	DET
inlawrev-2500	599	17	tax	tax	NOUN
inlawrev-2500	599	18	court	court	NOUN
inlawrev-2500	599	19	decision	decision	NOUN
inlawrev-2500	599	20	had	have	AUX
inlawrev-2500	599	21	creaded	creade	VERB
inlawrev-2500	599	22	a	a	DET
inlawrev-2500	599	23	"	"	PUNCT
inlawrev-2500	599	24	parade	parade	NOUN
inlawrev-2500	599	25	of	of	ADP
inlawrev-2500	599	26	horribles	horrible	NOUN
inlawrev-2500	599	27	wherein	wherein	SCONJ
inlawrev-2500	599	28	the	the	DET
inlawrev-2500	599	29	commissioner	commissioner	NOUN
inlawrev-2500	599	30	would	would	AUX
inlawrev-2500	599	31	utilize	utilize	VERB
inlawrev-2500	599	32	§	§	PROPN
inlawrev-2500	599	33	482	482	NUM
inlawrev-2500	599	34	to	to	PART
inlawrev-2500	599	35	reallocate	reallocate	VERB
inlawrev-2500	599	36	income	income	NOUN
inlawrev-2500	599	37	so	so	SCONJ
inlawrev-2500	599	38	as	as	SCONJ
inlawrev-2500	599	39	to	to	PART
inlawrev-2500	599	40	increase	increase	VERB
inlawrev-2500	599	41	the	the	DET
inlawrev-2500	599	42	salaries	salary	NOUN
inlawrev-2500	599	43	of	of	ADP
inlawrev-2500	599	44	all	all	DET
inlawrev-2500	599	45	employees	employee	NOUN
inlawrev-2500	599	46	of	of	ADP
inlawrev-2500	599	47	controlled	control	VERB
inlawrev-2500	599	48	corporations	corporation	NOUN
inlawrev-2500	599	49	whom	whom	PRON
inlawrev-2500	599	50	he	he	PRON
inlawrev-2500	599	51	believes	believe	VERB
inlawrev-2500	599	52	to	to	PART
inlawrev-2500	599	53	have	have	AUX
inlawrev-2500	599	54	been	be	AUX
inlawrev-2500	599	55	intentionally	intentionally	ADV
inlawrev-2500	599	56	underpaid	underpaid	ADJ
inlawrev-2500	599	57	.	.	PUNCT
inlawrev-2500	599	58	"	"	PUNCT
inlawrev-2500	600	1	460	460	NUM
inlawrev-2500	600	2	f.2d	f.2d	NOUN
inlawrev-2500	600	3	1216	1216	NUM
inlawrev-2500	600	4	,	,	PUNCT
inlawrev-2500	600	5	1218	1218	NUM
inlawrev-2500	600	6	(	(	PUNCT
inlawrev-2500	600	7	2d	2d	NUM
inlawrev-2500	600	8	cir	cir	NOUN
inlawrev-2500	600	9	.	.	PROPN
inlawrev-2500	600	10	1972	1972	NUM
inlawrev-2500	600	11	)	)	PUNCT
inlawrev-2500	600	12	.	.	PUNCT
inlawrev-2500	601	1	the	the	DET
inlawrev-2500	601	2	court	court	NOUN
inlawrev-2500	601	3	's	's	PART
inlawrev-2500	601	4	response	response	NOUN
inlawrev-2500	601	5	indicates	indicate	VERB
inlawrev-2500	601	6	its	its	PRON
inlawrev-2500	601	7	general	general	ADJ
inlawrev-2500	601	8	lack	lack	NOUN
inlawrev-2500	601	9	of	of	ADP
inlawrev-2500	601	10	discomfort	discomfort	NOUN
inlawrev-2500	601	11	with	with	ADP
inlawrev-2500	601	12	the	the	DET
inlawrev-2500	601	13	asserted	asserted	ADJ
inlawrev-2500	601	14	proposition	proposition	NOUN
inlawrev-2500	601	15	:	:	PUNCT
inlawrev-2500	601	16	"	"	PUNCT
inlawrev-2500	601	17	although	although	SCONJ
inlawrev-2500	601	18	the	the	DET
inlawrev-2500	601	19	prospect	prospect	NOUN
inlawrev-2500	601	20	is	be	AUX
inlawrev-2500	601	21	not	not	PART
inlawrev-2500	601	22	so	so	ADV
inlawrev-2500	601	23	shocking	shocking	ADJ
inlawrev-2500	601	24	to	to	ADP
inlawrev-2500	601	25	us	we	PRON
inlawrev-2500	601	26	as	as	SCONJ
inlawrev-2500	601	27	to	to	PART
inlawrev-2500	601	28	counsel	counsel	VERB
inlawrev-2500	601	29	,	,	PUNCT
inlawrev-2500	601	30	we	we	PRON
inlawrev-2500	601	31	find	find	VERB
inlawrev-2500	601	32	no	no	DET
inlawrev-2500	601	33	need	need	NOUN
inlawrev-2500	601	34	either	either	CCONJ
inlawrev-2500	601	35	to	to	PART
inlawrev-2500	601	36	embrace	embrace	VERB
inlawrev-2500	601	37	or	or	CCONJ
inlawrev-2500	601	38	to	to	PART
inlawrev-2500	601	39	reject	reject	VERB
inlawrev-2500	601	40	the	the	DET
inlawrev-2500	601	41	general	general	ADJ
inlawrev-2500	601	42	proposition	proposition	NOUN
inlawrev-2500	601	43	which	which	PRON
inlawrev-2500	601	44	the	the	DET
inlawrev-2500	601	45	taxpayer	taxpayer	NOUN
inlawrev-2500	601	46	limns	limn	VERB
inlawrev-2500	601	47	.	.	PUNCT
inlawrev-2500	601	48	"	"	PUNCT
inlawrev-2500	602	1	i	i	PRON
inlawrev-2500	602	2	d.	d.	PROPN
inlawrev-2500	602	3	>	>	X
inlawrev-2500	602	4	^	^	NOUN
inlawrev-2500	602	5	°	°	PROPN
inlawrev-2500	602	6	56	56	NUM
inlawrev-2500	602	7	t.c	t.c	PROPN
inlawrev-2500	602	8	.	.	PUNCT
inlawrev-2500	603	1	at	at	ADP
inlawrev-2500	603	2	1164	1164	NUM
inlawrev-2500	603	3	.	.	PUNCT
inlawrev-2500	604	1	'	'	PART
inlawrev-2500	604	2	^'compare	^'compare	NOUN
inlawrev-2500	605	1	i	i	PRON
inlawrev-2500	605	2	d.	d.	PROPN
inlawrev-2500	605	3	with	with	ADP
inlawrev-2500	605	4	51	51	NUM
inlawrev-2500	605	5	t.c	t.c	PROPN
inlawrev-2500	605	6	.	.	PROPN
inlawrev-2500	605	7	251	251	NUM
inlawrev-2500	605	8	,	,	PUNCT
inlawrev-2500	605	9	264	264	NUM
inlawrev-2500	605	10	(	(	PUNCT
inlawrev-2500	605	11	1968	1968	NUM
inlawrev-2500	605	12	)	)	PUNCT
inlawrev-2500	605	13	.	.	PUNCT
inlawrev-2500	606	1	'	'	PUNCT
inlawrev-2500	606	2	^^e.g	^^e.g	NUM
inlawrev-2500	606	3	.	.	PROPN
inlawrev-2500	606	4	,	,	PUNCT
inlawrev-2500	606	5	american	american	PROPN
inlawrev-2500	606	6	sav	sav	PROPN
inlawrev-2500	606	7	.	.	PUNCT
inlawrev-2500	606	8	bank	bank	PROPN
inlawrev-2500	606	9	v.	v.	PROPN
inlawrev-2500	606	10	commissioner	commissioner	PROPN
inlawrev-2500	606	11	,	,	PUNCT
inlawrev-2500	606	12	56	56	NUM
inlawrev-2500	606	13	t.c	t.c	PROPN
inlawrev-2500	606	14	.	.	PROPN
inlawrev-2500	606	15	828	828	NUM
inlawrev-2500	606	16	,	,	PUNCT
inlawrev-2500	606	17	839	839	NUM
inlawrev-2500	606	18	n.lo	n.lo	PROPN
inlawrev-2500	606	19	(	(	PUNCT
inlawrev-2500	606	20	1971	1971	NUM
inlawrev-2500	606	21	)	)	PUNCT
inlawrev-2500	606	22	(	(	PUNCT
inlawrev-2500	606	23	inapplicability	inapplicability	NOUN
inlawrev-2500	606	24	of	of	ADP
inlawrev-2500	606	25	section	section	NOUN
inlawrev-2500	606	26	482	482	NUM
inlawrev-2500	606	27	agreed	agree	VERB
inlawrev-2500	606	28	by	by	ADP
inlawrev-2500	606	29	stipulation	stipulation	NOUN
inlawrev-2500	606	30	of	of	ADP
inlawrev-2500	606	31	the	the	DET
inlawrev-2500	606	32	parties	party	NOUN
inlawrev-2500	606	33	)	)	PUNCT
inlawrev-2500	606	34	.	.	PUNCT
inlawrev-2500	607	1	''	''	PUNCT
inlawrev-2500	607	2	'	'	PUNCT
inlawrev-2500	607	3	e.g.	e.g.	ADV
inlawrev-2500	607	4	,	,	PUNCT
inlawrev-2500	607	5	foglesong	foglesong	NOUN
inlawrev-2500	607	6	v.	v.	PROPN
inlawrev-2500	607	7	commissioner	commissioner	NOUN
inlawrev-2500	607	8	,	,	PUNCT
inlawrev-2500	607	9	35	35	NUM
inlawrev-2500	607	10	t.c.m	t.c.m	NOUN
inlawrev-2500	607	11	.	.	PUNCT
inlawrev-2500	608	1	(	(	PUNCT
inlawrev-2500	608	2	cch	cch	NOUN
inlawrev-2500	608	3	)	)	PUNCT
inlawrev-2500	608	4	1309	1309	NUM
inlawrev-2500	608	5	(	(	PUNCT
inlawrev-2500	608	6	1976	1976	NUM
inlawrev-2500	608	7	)	)	PUNCT
inlawrev-2500	608	8	.	.	PUNCT
inlawrev-2500	609	1	'	'	PUNCT
inlawrev-2500	610	1	*	*	PUNCT
inlawrev-2500	610	2	*	*	PUNCT
inlawrev-2500	610	3	see	see	VERB
inlawrev-2500	610	4	,	,	PUNCT
inlawrev-2500	610	5	e.g.	e.g.	ADV
inlawrev-2500	610	6	,	,	PUNCT
inlawrev-2500	610	7	achiro	achiro	ADP
inlawrev-2500	610	8	v.	v.	ADP
inlawrev-2500	610	9	commissioner	commissioner	NOUN
inlawrev-2500	610	10	,	,	PUNCT
inlawrev-2500	610	11	[	[	X
inlawrev-2500	610	12	1981	1981	NUM
inlawrev-2500	610	13	transfer	transfer	NOUN
inlawrev-2500	610	14	binder	binder	NOUN
inlawrev-2500	610	15	]	]	PUNCT
inlawrev-2500	610	16	tax	tax	NOUN
inlawrev-2500	610	17	ct	ct	PROPN
inlawrev-2500	610	18	.	.	PUNCT
inlawrev-2500	611	1	rep	rep	PROPN
inlawrev-2500	611	2	.	.	PROPN
inlawrev-2500	611	3	(	(	PUNCT
inlawrev-2500	611	4	cch	cch	PROPN
inlawrev-2500	611	5	)	)	PUNCT
inlawrev-2500	611	6	no	no	NOUN
inlawrev-2500	611	7	.	.	NOUN
inlawrev-2500	611	8	38,351	38,351	NUM
inlawrev-2500	611	9	,	,	PUNCT
inlawrev-2500	611	10	at	at	ADP
inlawrev-2500	611	11	4089	4089	NUM
inlawrev-2500	611	12	;	;	PUNCT
inlawrev-2500	611	13	keller	keller	PROPN
inlawrev-2500	611	14	v.	v.	PROPN
inlawrev-2500	611	15	commissioner	commissioner	PROPN
inlawrev-2500	611	16	,	,	PUNCT
inlawrev-2500	611	17	[	[	X
inlawrev-2500	611	18	1981	1981	NUM
inlawrev-2500	611	19	transfer	transfer	NOUN
inlawrev-2500	611	20	binder	binder	NOUN
inlawrev-2500	611	21	]	]	PUNCT
inlawrev-2500	611	22	tax	tax	NOUN
inlawrev-2500	611	23	ct	ct	PROPN
inlawrev-2500	611	24	.	.	PUNCT
inlawrev-2500	612	1	rep	rep	PROPN
inlawrev-2500	612	2	.	.	PROPN
inlawrev-2500	612	3	(	(	PUNCT
inlawrev-2500	612	4	cch	cch	PROPN
inlawrev-2500	612	5	)	)	PUNCT
inlawrev-2500	612	6	no	no	NOUN
inlawrev-2500	612	7	.	.	NOUN
inlawrev-2500	612	8	38,401	38,401	NUM
inlawrev-2500	612	9	,	,	PUNCT
inlawrev-2500	612	10	at	at	ADP
inlawrev-2500	612	11	4183	4183	NUM
inlawrev-2500	612	12	.	.	PUNCT
inlawrev-2500	612	13	''	''	PUNCT
inlawrev-2500	612	14	'	'	PUNCT
inlawrev-2500	612	15	see	see	VERB
inlawrev-2500	612	16	burdett	burdett	PROPN
inlawrev-2500	612	17	,	,	PUNCT
inlawrev-2500	612	18	supra	supra	PROPN
inlawrev-2500	612	19	note	note	PROPN
inlawrev-2500	612	20	26	26	NUM
inlawrev-2500	612	21	;	;	PUNCT
inlawrev-2500	612	22	feuer	feuer	PROPN
inlawrev-2500	612	23	,	,	PUNCT
inlawrev-2500	612	24	supra	supra	PROPN
inlawrev-2500	612	25	note	note	PROPN
inlawrev-2500	612	26	26	26	NUM
inlawrev-2500	612	27	;	;	PUNCT
inlawrev-2500	612	28	mcfadden	mcfadden	PROPN
inlawrev-2500	612	29	,	,	PUNCT
inlawrev-2500	612	30	supra	supra	PROPN
inlawrev-2500	612	31	note	note	NOUN
inlawrev-2500	612	32	9	9	NUM
inlawrev-2500	612	33	.	.	X
inlawrev-2500	613	1	660	660	NUM
inlawrev-2500	613	2	indiana	indiana	PROPN
inlawrev-2500	613	3	lawreview	lawreview	PROPN
inlawrev-2500	614	1	[	[	X
inlawrev-2500	614	2	vol	vol	NOUN
inlawrev-2500	614	3	.	.	PUNCT
inlawrev-2500	614	4	15:639	15:639	NUM
inlawrev-2500	614	5	ers	er	NOUN
inlawrev-2500	614	6	,	,	PUNCT
inlawrev-2500	614	7	"	"	PUNCT
inlawrev-2500	614	8	to	to	PART
inlawrev-2500	614	9	answer	answer	VERB
inlawrev-2500	614	10	technical	technical	ADJ
inlawrev-2500	614	11	questions	question	NOUN
inlawrev-2500	614	12	,	,	PUNCT
inlawrev-2500	614	13	and	and	CCONJ
inlawrev-2500	614	14	following	follow	VERB
inlawrev-2500	614	15	a	a	DET
inlawrev-2500	614	16	purchase	purchase	NOUN
inlawrev-2500	614	17	,	,	PUNCT
inlawrev-2500	614	18	to	to	PART
inlawrev-2500	614	19	continue	continue	VERB
inlawrev-2500	614	20	to	to	PART
inlawrev-2500	614	21	answer	answer	VERB
inlawrev-2500	614	22	concerns	concern	NOUN
inlawrev-2500	614	23	and	and	CCONJ
inlawrev-2500	614	24	to	to	PART
inlawrev-2500	614	25	service	service	VERB
inlawrev-2500	614	26	complaints	complaint	NOUN
inlawrev-2500	614	27	.	.	PUNCT
inlawrev-2500	615	1	in	in	ADP
inlawrev-2500	615	2	august	august	PROPN
inlawrev-2500	615	3	of	of	ADP
inlawrev-2500	615	4	1966	1966	NUM
inlawrev-2500	615	5	,	,	PUNCT
inlawrev-2500	615	6	he	he	PRON
inlawrev-2500	615	7	incorporated	incorporate	VERB
inlawrev-2500	615	8	his	his	PRON
inlawrev-2500	615	9	business	business	NOUN
inlawrev-2500	615	10	;	;	PUNCT
inlawrev-2500	615	11	he	he	PRON
inlawrev-2500	615	12	held	hold	VERB
inlawrev-2500	615	13	98	98	NUM
inlawrev-2500	615	14	shares	share	NOUN
inlawrev-2500	615	15	of	of	ADP
inlawrev-2500	615	16	common	common	ADJ
inlawrev-2500	615	17	stock	stock	NOUN
inlawrev-2500	615	18	while	while	SCONJ
inlawrev-2500	615	19	his	his	PRON
inlawrev-2500	615	20	wife	wife	NOUN
inlawrev-2500	615	21	and	and	CCONJ
inlawrev-2500	615	22	his	his	PRON
inlawrev-2500	615	23	accountant	accountant	NOUN
inlawrev-2500	615	24	had	have	VERB
inlawrev-2500	615	25	one	one	NUM
inlawrev-2500	615	26	share	share	NOUN
inlawrev-2500	615	27	apiece	apiece	ADV
inlawrev-2500	615	28	.	.	PUNCT
inlawrev-2500	616	1	also	also	ADV
inlawrev-2500	616	2	,	,	PUNCT
inlawrev-2500	616	3	his	his	PRON
inlawrev-2500	616	4	four	four	NUM
inlawrev-2500	616	5	young	young	ADJ
inlawrev-2500	616	6	children	child	NOUN
inlawrev-2500	616	7	became	become	VERB
inlawrev-2500	616	8	preferred	preferred	ADJ
inlawrev-2500	616	9	shareholders	shareholder	NOUN
inlawrev-2500	616	10	;	;	PUNCT
inlawrev-2500	616	11	the	the	DET
inlawrev-2500	616	12	subscription	subscription	NOUN
inlawrev-2500	616	13	price	price	NOUN
inlawrev-2500	616	14	of	of	ADP
inlawrev-2500	616	15	$	$	SYM
inlawrev-2500	616	16	400	400	NUM
inlawrev-2500	616	17	was	be	AUX
inlawrev-2500	616	18	paid	pay	VERB
inlawrev-2500	616	19	by	by	ADP
inlawrev-2500	616	20	foglesong	foglesong	PROPN
inlawrev-2500	616	21	.	.	PUNCT
inlawrev-2500	617	1	foglesong	foglesong	PROPN
inlawrev-2500	617	2	informed	inform	VERB
inlawrev-2500	617	3	the	the	DET
inlawrev-2500	617	4	manufacturers	manufacturer	NOUN
inlawrev-2500	617	5	of	of	ADP
inlawrev-2500	617	6	the	the	DET
inlawrev-2500	617	7	incorporation	incorporation	NOUN
inlawrev-2500	617	8	and	and	CCONJ
inlawrev-2500	617	9	of	of	ADP
inlawrev-2500	617	10	his	his	PRON
inlawrev-2500	617	11	desire	desire	NOUN
inlawrev-2500	617	12	for	for	SCONJ
inlawrev-2500	617	13	all	all	DET
inlawrev-2500	617	14	future	future	ADJ
inlawrev-2500	617	15	commissions	commission	NOUN
inlawrev-2500	617	16	to	to	PART
inlawrev-2500	617	17	be	be	AUX
inlawrev-2500	617	18	paid	pay	VERB
inlawrev-2500	617	19	to	to	ADP
inlawrev-2500	617	20	the	the	DET
inlawrev-2500	617	21	corporation	corporation	NOUN
inlawrev-2500	617	22	.	.	PUNCT
inlawrev-2500	618	1	the	the	DET
inlawrev-2500	618	2	manufacturers	manufacturer	NOUN
inlawrev-2500	618	3	agreed	agree	VERB
inlawrev-2500	618	4	,	,	PUNCT
inlawrev-2500	618	5	although	although	SCONJ
inlawrev-2500	618	6	new	new	ADJ
inlawrev-2500	618	7	contracts	contract	NOUN
inlawrev-2500	618	8	were	be	AUX
inlawrev-2500	618	9	not	not	PART
inlawrev-2500	618	10	executed	execute	VERB
inlawrev-2500	618	11	for	for	ADP
inlawrev-2500	618	12	several	several	ADJ
inlawrev-2500	618	13	years	year	NOUN
inlawrev-2500	618	14	.	.	PUNCT
inlawrev-2500	619	1	from	from	ADP
inlawrev-2500	619	2	september	september	PROPN
inlawrev-2500	619	3	to	to	ADP
inlawrev-2500	619	4	december	december	PROPN
inlawrev-2500	619	5	of	of	ADP
inlawrev-2500	619	6	1966	1966	NUM
inlawrev-2500	619	7	,	,	PUNCT
inlawrev-2500	619	8	foglesong	foglesong	NOUN
inlawrev-2500	619	9	received	receive	VERB
inlawrev-2500	619	10	no	no	DET
inlawrev-2500	619	11	salary	salary	NOUN
inlawrev-2500	619	12	from	from	ADP
inlawrev-2500	619	13	the	the	DET
inlawrev-2500	619	14	corporation	corporation	NOUN
inlawrev-2500	619	15	,	,	PUNCT
inlawrev-2500	619	16	although	although	SCONJ
inlawrev-2500	619	17	the	the	DET
inlawrev-2500	619	18	corporation	corporation	NOUN
inlawrev-2500	619	19	received	receive	VERB
inlawrev-2500	619	20	commissions	commission	NOUN
inlawrev-2500	619	21	for	for	ADP
inlawrev-2500	619	22	the	the	DET
inlawrev-2500	619	23	period	period	NOUN
inlawrev-2500	619	24	.	.	PUNCT
inlawrev-2500	620	1	during	during	ADP
inlawrev-2500	620	2	the	the	DET
inlawrev-2500	620	3	next	next	ADJ
inlawrev-2500	620	4	few	few	ADJ
inlawrev-2500	620	5	years	year	NOUN
inlawrev-2500	620	6	,	,	PUNCT
inlawrev-2500	620	7	he	he	PRON
inlawrev-2500	620	8	received	receive	VERB
inlawrev-2500	620	9	a	a	DET
inlawrev-2500	620	10	salary	salary	NOUN
inlawrev-2500	620	11	that	that	PRON
inlawrev-2500	620	12	was	be	AUX
inlawrev-2500	620	13	much	much	ADV
inlawrev-2500	620	14	less	less	ADJ
inlawrev-2500	620	15	than	than	ADP
inlawrev-2500	620	16	the	the	DET
inlawrev-2500	620	17	total	total	ADJ
inlawrev-2500	620	18	commissions	commission	NOUN
inlawrev-2500	620	19	paid	pay	VERB
inlawrev-2500	620	20	to	to	ADP
inlawrev-2500	620	21	the	the	DET
inlawrev-2500	620	22	corporation	corporation	NOUN
inlawrev-2500	620	23	as	as	ADP
inlawrev-2500	620	24	a	a	DET
inlawrev-2500	620	25	result	result	NOUN
inlawrev-2500	620	26	of	of	ADP
inlawrev-2500	620	27	his	his	PRON
inlawrev-2500	620	28	efforts	effort	NOUN
inlawrev-2500	620	29	.	.	PUNCT
inlawrev-2500	621	1	no	no	DET
inlawrev-2500	621	2	employment	employment	NOUN
inlawrev-2500	621	3	contract	contract	NOUN
inlawrev-2500	621	4	with	with	ADP
inlawrev-2500	621	5	a	a	DET
inlawrev-2500	621	6	covenant	covenant	NOUN
inlawrev-2500	621	7	not	not	PART
inlawrev-2500	621	8	to	to	PART
inlawrev-2500	621	9	compete	compete	VERB
inlawrev-2500	621	10	was	be	AUX
inlawrev-2500	621	11	executed	execute	VERB
inlawrev-2500	621	12	between	between	ADP
inlawrev-2500	621	13	foglesong	foglesong	NOUN
inlawrev-2500	621	14	and	and	CCONJ
inlawrev-2500	621	15	the	the	DET
inlawrev-2500	621	16	corporation	corporation	NOUN
inlawrev-2500	621	17	.	.	PUNCT
inlawrev-2500	622	1	the	the	DET
inlawrev-2500	622	2	corporation	corporation	NOUN
inlawrev-2500	622	3	,	,	PUNCT
inlawrev-2500	622	4	in	in	ADP
inlawrev-2500	622	5	addition	addition	NOUN
inlawrev-2500	622	6	,	,	PUNCT
inlawrev-2500	622	7	paid	pay	VERB
inlawrev-2500	622	8	a	a	DET
inlawrev-2500	622	9	dividend	dividend	NOUN
inlawrev-2500	622	10	on	on	ADP
inlawrev-2500	622	11	its	its	PRON
inlawrev-2500	622	12	preferred	preferred	ADJ
inlawrev-2500	622	13	stock	stock	NOUN
inlawrev-2500	622	14	only	only	ADV
inlawrev-2500	622	15	,	,	PUNCT
inlawrev-2500	622	16	totalling	total	VERB
inlawrev-2500	622	17	a	a	DET
inlawrev-2500	622	18	sum	sum	NOUN
inlawrev-2500	622	19	of	of	ADP
inlawrev-2500	622	20	$	$	SYM
inlawrev-2500	622	21	38,000'^	38,000'^	NOUN
inlawrev-2500	622	22	'	'	PUNCT
inlawrev-2500	622	23	for	for	ADP
inlawrev-2500	622	24	the	the	DET
inlawrev-2500	622	25	years	year	NOUN
inlawrev-2500	622	26	1967	1967	NUM
inlawrev-2500	622	27	-	-	SYM
inlawrev-2500	622	28	70	70	NUM
inlawrev-2500	622	29	.	.	PUNCT
inlawrev-2500	623	1	the	the	DET
inlawrev-2500	623	2	tax	tax	NOUN
inlawrev-2500	623	3	court	court	NOUN
inlawrev-2500	623	4	relied	rely	VERB
inlawrev-2500	623	5	primarily	primarily	ADV
inlawrev-2500	623	6	on	on	ADP
inlawrev-2500	623	7	foglesong	foglesong	PROPN
inlawrev-2500	623	8	's	's	PART
inlawrev-2500	623	9	total	total	ADJ
inlawrev-2500	623	10	control	control	NOUN
inlawrev-2500	623	11	and	and	CCONJ
inlawrev-2500	623	12	his	his	PRON
inlawrev-2500	623	13	obvious	obvious	ADJ
inlawrev-2500	623	14	tax	tax	NOUN
inlawrev-2500	623	15	avoidance	avoidance	NOUN
inlawrev-2500	623	16	motives	motive	VERB
inlawrev-2500	623	17	to	to	PART
inlawrev-2500	623	18	find	find	VERB
inlawrev-2500	623	19	that	that	SCONJ
inlawrev-2500	623	20	98	98	NUM
inlawrev-2500	623	21	%	%	NOUN
inlawrev-2500	623	22	of	of	ADP
inlawrev-2500	623	23	the	the	DET
inlawrev-2500	623	24	income	income	NOUN
inlawrev-2500	623	25	was	be	AUX
inlawrev-2500	623	26	taxable	taxable	ADJ
inlawrev-2500	623	27	to	to	ADP
inlawrev-2500	623	28	him	he	PRON
inlawrev-2500	623	29	personally	personally	ADV
inlawrev-2500	623	30	.	.	PUNCT
inlawrev-2500	624	1	^^^	^^^	ADP
inlawrev-2500	624	2	the	the	DET
inlawrev-2500	624	3	seventh	seventh	ADJ
inlawrev-2500	624	4	circuit	circuit	NOUN
inlawrev-2500	624	5	court	court	NOUN
inlawrev-2500	624	6	of	of	ADP
inlawrev-2500	624	7	appeals	appeals	PROPN
inlawrev-2500	624	8	found	find	VERB
inlawrev-2500	624	9	that	that	SCONJ
inlawrev-2500	624	10	the	the	DET
inlawrev-2500	624	11	tax	tax	NOUN
inlawrev-2500	624	12	court	court	NOUN
inlawrev-2500	624	13	,	,	PUNCT
inlawrev-2500	624	14	although	although	SCONJ
inlawrev-2500	624	15	"	"	PUNCT
inlawrev-2500	624	16	strongly	strongly	ADV
inlawrev-2500	624	17	influenced	influence	VERB
inlawrev-2500	624	18	by	by	ADP
inlawrev-2500	624	19	the	the	DET
inlawrev-2500	624	20	apparent	apparent	ADJ
inlawrev-2500	624	21	flagrancy	flagrancy	NOUN
inlawrev-2500	624	22	of	of	ADP
inlawrev-2500	624	23	the	the	DET
inlawrev-2500	624	24	tax	tax	NOUN
inlawrev-2500	624	25	avoidance	avoidance	NOUN
inlawrev-2500	624	26	,	,	PUNCT
inlawrev-2500	624	27	"	"	PUNCT
inlawrev-2500	624	28	had	have	AUX
inlawrev-2500	624	29	"	"	PUNCT
inlawrev-2500	624	30	substantially	substantially	ADV
inlawrev-2500	624	31	disregarded	disregard	VERB
inlawrev-2500	624	32	the	the	DET
inlawrev-2500	624	33	corporation	corporation	NOUN
inlawrev-2500	624	34	for	for	ADP
inlawrev-2500	624	35	tax	tax	NOUN
inlawrev-2500	624	36	purposes"^^^	purposes"^^^	NOUN
inlawrev-2500	624	37	under	under	ADP
inlawrev-2500	624	38	the	the	DET
inlawrev-2500	624	39	guise	guise	NOUN
inlawrev-2500	624	40	of	of	ADP
inlawrev-2500	624	41	assignment	assignment	NOUN
inlawrev-2500	624	42	of	of	ADP
inlawrev-2500	624	43	income	income	NOUN
inlawrev-2500	624	44	principles	principle	NOUN
inlawrev-2500	624	45	;	;	PUNCT
inlawrev-2500	624	46	the	the	DET
inlawrev-2500	624	47	court	court	NOUN
inlawrev-2500	624	48	reversed	reverse	VERB
inlawrev-2500	624	49	and	and	CCONJ
inlawrev-2500	624	50	remanded	remand	VERB
inlawrev-2500	624	51	for	for	ADP
inlawrev-2500	624	52	redetermination	redetermination	NOUN
inlawrev-2500	624	53	using	use	VERB
inlawrev-2500	624	54	section	section	NOUN
inlawrev-2500	624	55	482.^^^	482.^^^	PROPN
inlawrev-2500	624	56	following	follow	VERB
inlawrev-2500	624	57	the	the	DET
inlawrev-2500	624	58	seventh	seventh	ADJ
inlawrev-2500	624	59	circuit	circuit	NOUN
inlawrev-2500	624	60	's	's	PART
inlawrev-2500	624	61	decision	decision	NOUN
inlawrev-2500	624	62	,	,	PUNCT
inlawrev-2500	624	63	the	the	DET
inlawrev-2500	624	64	legal	legal	ADJ
inlawrev-2500	624	65	forecasters	forecaster	NOUN
inlawrev-2500	624	66	predicted	predict	VERB
inlawrev-2500	624	67	that	that	SCONJ
inlawrev-2500	624	68	,	,	PUNCT
inlawrev-2500	624	69	regardless	regardless	ADV
inlawrev-2500	624	70	of	of	ADP
inlawrev-2500	624	71	some	some	DET
inlawrev-2500	624	72	favorable	favorable	ADJ
inlawrev-2500	624	73	language	language	NOUN
inlawrev-2500	624	74	in	in	ADP
inlawrev-2500	624	75	the	the	DET
inlawrev-2500	624	76	opinion	opinion	NOUN
inlawrev-2500	624	77	,	,	PUNCT
inlawrev-2500	624	78	the	the	DET
inlawrev-2500	624	79	fate	fate	NOUN
inlawrev-2500	624	80	of	of	ADP
inlawrev-2500	624	81	the	the	DET
inlawrev-2500	624	82	personal	personal	ADJ
inlawrev-2500	624	83	service	service	NOUN
inlawrev-2500	624	84	corporation	corporation	NOUN
inlawrev-2500	624	85	had	have	AUX
inlawrev-2500	624	86	been	be	AUX
inlawrev-2500	624	87	sealed	seal	VERB
inlawrev-2500	624	88	.	.	PUNCT
inlawrev-2500	625	1	^^	^^	PUNCT
inlawrev-2500	625	2	°	°	SCONJ
inlawrev-2500	625	3	the	the	DET
inlawrev-2500	625	4	final	final	ADJ
inlawrev-2500	625	5	battle	battle	NOUN
inlawrev-2500	625	6	had	have	AUX
inlawrev-2500	625	7	been	be	AUX
inlawrev-2500	625	8	fought	fight	VERB
inlawrev-2500	625	9	,	,	PUNCT
inlawrev-2500	625	10	and	and	CCONJ
inlawrev-2500	625	11	although	although	SCONJ
inlawrev-2500	625	12	the	the	DET
inlawrev-2500	625	13	corporations	corporation	NOUN
inlawrev-2500	625	14	had	have	AUX
inlawrev-2500	625	15	struggled	struggle	VERB
inlawrev-2500	625	16	valiantly	valiantly	ADV
inlawrev-2500	625	17	,	,	PUNCT
inlawrev-2500	625	18	refusing	refuse	VERB
inlawrev-2500	625	19	to	to	PART
inlawrev-2500	625	20	surrender	surrender	VERB
inlawrev-2500	625	21	,	,	PUNCT
inlawrev-2500	625	22	the	the	DET
inlawrev-2500	625	23	service	service	NOUN
inlawrev-2500	625	24	had	have	AUX
inlawrev-2500	625	25	won	win	VERB
inlawrev-2500	625	26	the	the	DET
inlawrev-2500	625	27	war	war	NOUN
inlawrev-2500	625	28	.	.	PUNCT
inlawrev-2500	626	1	interestingly	interestingly	ADV
inlawrev-2500	626	2	,	,	PUNCT
inlawrev-2500	626	3	the	the	DET
inlawrev-2500	626	4	results	result	NOUN
inlawrev-2500	626	5	predicted	predict	VERB
inlawrev-2500	626	6	on	on	ADP
inlawrev-2500	626	7	remand	remand	NOUN
inlawrev-2500	626	8	turned	turn	VERB
inlawrev-2500	626	9	out	out	ADP
inlawrev-2500	626	10	to	to	PART
inlawrev-2500	626	11	be	be	AUX
inlawrev-2500	626	12	reality.^	reality.^	NUM
inlawrev-2500	626	13	"	"	PUNCT
inlawrev-2500	626	14	two	two	NUM
inlawrev-2500	626	15	cases	case	NOUN
inlawrev-2500	626	16	that	that	PRON
inlawrev-2500	626	17	were	be	AUX
inlawrev-2500	626	18	decided	decide	VERB
inlawrev-2500	626	19	by	by	ADP
inlawrev-2500	626	20	the	the	DET
inlawrev-2500	626	21	tax	tax	NOUN
inlawrev-2500	626	22	court	court	NOUN
inlawrev-2500	626	23	during	during	ADP
inlawrev-2500	626	24	the	the	DET
inlawrev-2500	626	25	interim	interim	ADJ
inlawrev-2500	626	26	period	period	NOUN
inlawrev-2500	626	27	between	between	ADP
inlawrev-2500	626	28	the	the	DET
inlawrev-2500	626	29	reversal	reversal	NOUN
inlawrev-2500	626	30	and	and	CCONJ
inlawrev-2500	626	31	the	the	DET
inlawrev-2500	626	32	remand	remand	NOUN
inlawrev-2500	626	33	,	,	PUNCT
inlawrev-2500	626	34	however	however	ADV
inlawrev-2500	626	35	,	,	PUNCT
inlawrev-2500	626	36	cast	cast	VERB
inlawrev-2500	626	37	a	a	DET
inlawrev-2500	626	38	different	different	ADJ
inlawrev-2500	626	39	light	light	NOUN
inlawrev-2500	626	40	on	on	ADP
inlawrev-2500	626	41	foglesong	foglesong	NOUN
inlawrev-2500	626	42	and	and	CCONJ
inlawrev-2500	626	43	on	on	ADP
inlawrev-2500	626	44	the	the	DET
inlawrev-2500	626	45	impact	impact	NOUN
inlawrev-2500	626	46	of	of	ADP
inlawrev-2500	626	47	section	section	NOUN
inlawrev-2500	626	48	482	482	NUM
inlawrev-2500	626	49	in	in	ADP
inlawrev-2500	626	50	general.^^^	general.^^^	PROPN
inlawrev-2500	626	51	''	''	PUNCT
inlawrev-2500	626	52	'	'	PUNCT
inlawrev-2500	626	53	see	see	VERB
inlawrev-2500	626	54	621	621	NUM
inlawrev-2500	626	55	f.2d	f.2d	NOUN
inlawrev-2500	626	56	at	at	ADP
inlawrev-2500	626	57	866	866	NUM
inlawrev-2500	626	58	n.3	n.3	NOUN
inlawrev-2500	626	59	.	.	PUNCT
inlawrev-2500	627	1	^"35	^"35	PUNCT
inlawrev-2500	627	2	t.c.m	t.c.m	NOUN
inlawrev-2500	627	3	.	.	PUNCT
inlawrev-2500	628	1	(	(	PUNCT
inlawrev-2500	628	2	cch	cch	NOUN
inlawrev-2500	628	3	)	)	PUNCT
inlawrev-2500	628	4	at	at	ADP
inlawrev-2500	628	5	1313	1313	NUM
inlawrev-2500	628	6	-	-	SYM
inlawrev-2500	628	7	14	14	NUM
inlawrev-2500	628	8	.	.	PUNCT
inlawrev-2500	629	1	^^«621	^^«621	NOUN
inlawrev-2500	629	2	f.2d	f.2d	PUNCT
inlawrev-2500	629	3	at	at	ADP
inlawrev-2500	629	4	867	867	NUM
inlawrev-2500	629	5	.	.	PUNCT
inlawrev-2500	629	6	''	''	PUNCT
inlawrev-2500	630	1	'	'	PUNCT
inlawrev-2500	630	2	i	i	PRON
inlawrev-2500	630	3	d.	d.	PROPN
inlawrev-2500	630	4	at	at	ADP
inlawrev-2500	630	5	873	873	NUM
inlawrev-2500	630	6	.	.	PUNCT
inlawrev-2500	630	7	''	''	PUNCT
inlawrev-2500	630	8	"	"	PUNCT
inlawrev-2500	630	9	see	see	VERB
inlawrev-2500	630	10	,	,	PUNCT
inlawrev-2500	630	11	e.g.	e.g.	ADV
inlawrev-2500	630	12	,	,	PUNCT
inlawrev-2500	630	13	burdett	burdett	PROPN
inlawrev-2500	630	14	,	,	PUNCT
inlawrev-2500	630	15	supra	supra	PROPN
inlawrev-2500	630	16	note	note	PROPN
inlawrev-2500	630	17	26	26	NUM
inlawrev-2500	630	18	,	,	PUNCT
inlawrev-2500	630	19	at	at	ADP
inlawrev-2500	630	20	334	334	NUM
inlawrev-2500	630	21	.	.	PUNCT
inlawrev-2500	630	22	''	''	PUNCT
inlawrev-2500	630	23	'	'	PUNCT
inlawrev-2500	630	24	see	see	VERB
inlawrev-2500	630	25	burdett	burdett	PROPN
inlawrev-2500	630	26	,	,	PUNCT
inlawrev-2500	630	27	supra	supra	PROPN
inlawrev-2500	630	28	note	note	PROPN
inlawrev-2500	630	29	26	26	NUM
inlawrev-2500	630	30	,	,	PUNCT
inlawrev-2500	630	31	at	at	ADP
inlawrev-2500	630	32	334	334	NUM
inlawrev-2500	630	33	-	-	SYM
inlawrev-2500	630	34	35	35	NUM
inlawrev-2500	630	35	;	;	PUNCT
inlawrev-2500	630	36	mcfadden	mcfadden	PROPN
inlawrev-2500	630	37	,	,	PUNCT
inlawrev-2500	630	38	supra	supra	PROPN
inlawrev-2500	630	39	note	note	PROPN
inlawrev-2500	630	40	9	9	NUM
inlawrev-2500	630	41	,	,	PUNCT
inlawrev-2500	630	42	at	at	ADP
inlawrev-2500	630	43	36	36	NUM
inlawrev-2500	630	44	.	.	PUNCT
inlawrev-2500	630	45	'	'	PUNCT
inlawrev-2500	631	1	^^'achiro	^^'achiro	PROPN
inlawrev-2500	631	2	v.	v.	ADP
inlawrev-2500	631	3	commissioner	commissioner	NOUN
inlawrev-2500	631	4	,	,	PUNCT
inlawrev-2500	631	5	[	[	X
inlawrev-2500	631	6	1981	1981	NUM
inlawrev-2500	631	7	transfer	transfer	NOUN
inlawrev-2500	631	8	binder	binder	NOUN
inlawrev-2500	631	9	]	]	PUNCT
inlawrev-2500	631	10	tax	tax	NOUN
inlawrev-2500	631	11	ct	ct	PROPN
inlawrev-2500	631	12	.	.	PUNCT
inlawrev-2500	631	13	rep	rep	PROPN
inlawrev-2500	631	14	.	.	PROPN
inlawrev-2500	631	15	(	(	PUNCT
inlawrev-2500	631	16	cch	cch	PROPN
inlawrev-2500	631	17	)	)	PUNCT
inlawrev-2500	631	18	no	no	NOUN
inlawrev-2500	631	19	.	.	NOUN
inlawrev-2500	631	20	38,351	38,351	NUM
inlawrev-2500	631	21	,	,	PUNCT
inlawrev-2500	631	22	at	at	ADP
inlawrev-2500	631	23	4089	4089	NUM
inlawrev-2500	631	24	;	;	PUNCT
inlawrev-2500	631	25	keller	keller	PROPN
inlawrev-2500	631	26	v.	v.	PROPN
inlawrev-2500	631	27	commissioner	commissioner	PROPN
inlawrev-2500	631	28	,	,	PUNCT
inlawrev-2500	631	29	[	[	X
inlawrev-2500	631	30	1981	1981	NUM
inlawrev-2500	631	31	transfer	transfer	NOUN
inlawrev-2500	631	32	binder	binder	NOUN
inlawrev-2500	631	33	]	]	PUNCT
inlawrev-2500	631	34	tax	tax	NOUN
inlawrev-2500	631	35	ct	ct	PROPN
inlawrev-2500	631	36	.	.	PUNCT
inlawrev-2500	632	1	rep	rep	PROPN
inlawrev-2500	632	2	.	.	PROPN
inlawrev-2500	632	3	(	(	PUNCT
inlawrev-2500	632	4	cch	cch	PROPN
inlawrev-2500	632	5	)	)	PUNCT
inlawrev-2500	632	6	no	no	NOUN
inlawrev-2500	632	7	.	.	NOUN
inlawrev-2500	632	8	38,401	38,401	NUM
inlawrev-2500	632	9	,	,	PUNCT
inlawrev-2500	632	10	at	at	ADP
inlawrev-2500	632	11	4183	4183	NUM
inlawrev-2500	632	12	.	.	PUNCT
inlawrev-2500	633	1	1982	1982	NUM
inlawrev-2500	633	2	]	]	PUNCT
inlawrev-2500	633	3	personal	personal	ADJ
inlawrev-2500	633	4	service	service	NOUN
inlawrev-2500	633	5	corporation	corporation	NOUN
inlawrev-2500	633	6	661	661	NUM
inlawrev-2500	633	7	iv	iv	NOUN
inlawrev-2500	633	8	.	.	PUNCT
inlawrev-2500	634	1	the	the	DET
inlawrev-2500	634	2	direction	direction	NOUN
inlawrev-2500	634	3	and	and	CCONJ
inlawrev-2500	634	4	future	future	NOUN
inlawrev-2500	634	5	after	after	ADP
inlawrev-2500	634	6	foglesong	foglesong	NOUN
inlawrev-2500	634	7	because	because	SCONJ
inlawrev-2500	634	8	the	the	DET
inlawrev-2500	634	9	closely	closely	ADV
inlawrev-2500	634	10	-	-	PUNCT
inlawrev-2500	634	11	held	hold	VERB
inlawrev-2500	634	12	personal	personal	ADJ
inlawrev-2500	634	13	service	service	NOUN
inlawrev-2500	634	14	corporation	corporation	NOUN
inlawrev-2500	634	15	has	have	AUX
inlawrev-2500	634	16	been	be	AUX
inlawrev-2500	634	17	held	hold	VERB
inlawrev-2500	634	18	to	to	PART
inlawrev-2500	634	19	meet	meet	VERB
inlawrev-2500	634	20	the	the	DET
inlawrev-2500	634	21	requirement	requirement	NOUN
inlawrev-2500	634	22	of	of	ADP
inlawrev-2500	634	23	two	two	NUM
inlawrev-2500	634	24	commonly	commonly	ADV
inlawrev-2500	634	25	controlled	control	VERB
inlawrev-2500	634	26	"	"	PUNCT
inlawrev-2500	634	27	organizations	organization	NOUN
inlawrev-2500	634	28	,	,	PUNCT
inlawrev-2500	634	29	trades	trade	NOUN
inlawrev-2500	634	30	or	or	CCONJ
inlawrev-2500	634	31	businesses	business	NOUN
inlawrev-2500	634	32	,	,	PUNCT
inlawrev-2500	634	33	"	"	PUNCT
inlawrev-2500	634	34	then	then	ADV
inlawrev-2500	634	35	section	section	NOUN
inlawrev-2500	634	36	482	482	NUM
inlawrev-2500	634	37	applies	apply	VERB
inlawrev-2500	634	38	if	if	SCONJ
inlawrev-2500	634	39	there	there	PRON
inlawrev-2500	634	40	is	be	VERB
inlawrev-2500	634	41	a	a	DET
inlawrev-2500	634	42	distortion	distortion	NOUN
inlawrev-2500	634	43	of	of	ADP
inlawrev-2500	634	44	income	income	NOUN
inlawrev-2500	634	45	.	.	PUNCT
inlawrev-2500	635	1	^^^	^^^	ADP
inlawrev-2500	635	2	the	the	DET
inlawrev-2500	635	3	critical	critical	ADJ
inlawrev-2500	635	4	question	question	NOUN
inlawrev-2500	635	5	,	,	PUNCT
inlawrev-2500	635	6	therefore	therefore	ADV
inlawrev-2500	635	7	,	,	PUNCT
inlawrev-2500	635	8	has	have	AUX
inlawrev-2500	635	9	shifted	shift	VERB
inlawrev-2500	635	10	from	from	ADP
inlawrev-2500	635	11	a	a	DET
inlawrev-2500	635	12	concern	concern	NOUN
inlawrev-2500	635	13	with	with	ADP
inlawrev-2500	635	14	trades	trade	NOUN
inlawrev-2500	635	15	and	and	CCONJ
inlawrev-2500	635	16	businesses	business	NOUN
inlawrev-2500	635	17	to	to	ADP
inlawrev-2500	635	18	a	a	DET
inlawrev-2500	635	19	consideration	consideration	NOUN
inlawrev-2500	635	20	of	of	ADP
inlawrev-2500	635	21	income	income	NOUN
inlawrev-2500	635	22	and	and	CCONJ
inlawrev-2500	635	23	distortion	distortion	NOUN
inlawrev-2500	635	24	.	.	PUNCT
inlawrev-2500	636	1	to	to	PART
inlawrev-2500	636	2	determine	determine	VERB
inlawrev-2500	636	3	distortion	distortion	NOUN
inlawrev-2500	636	4	,	,	PUNCT
inlawrev-2500	636	5	the	the	DET
inlawrev-2500	636	6	courts	court	NOUN
inlawrev-2500	636	7	have	have	AUX
inlawrev-2500	636	8	relied	rely	VERB
inlawrev-2500	636	9	on	on	ADP
inlawrev-2500	636	10	the	the	DET
inlawrev-2500	636	11	arm	arm	NOUN
inlawrev-2500	636	12	's	's	PART
inlawrev-2500	636	13	length	length	NOUN
inlawrev-2500	636	14	test.^	test.^	PROPN
inlawrev-2500	636	15	®	®	PROPN
inlawrev-2500	636	16	*	*	PUNCT
inlawrev-2500	636	17	prior	prior	ADV
inlawrev-2500	636	18	to	to	ADP
inlawrev-2500	636	19	applying	apply	VERB
inlawrev-2500	636	20	this	this	DET
inlawrev-2500	636	21	rule	rule	NOUN
inlawrev-2500	636	22	,	,	PUNCT
inlawrev-2500	636	23	however	however	ADV
inlawrev-2500	636	24	,	,	PUNCT
inlawrev-2500	636	25	the	the	DET
inlawrev-2500	636	26	concept	concept	NOUN
inlawrev-2500	636	27	of	of	ADP
inlawrev-2500	636	28	income	income	NOUN
inlawrev-2500	636	29	and	and	CCONJ
inlawrev-2500	636	30	its	its	PRON
inlawrev-2500	636	31	parameters	parameter	NOUN
inlawrev-2500	636	32	must	must	AUX
inlawrev-2500	636	33	be	be	AUX
inlawrev-2500	636	34	defined	define	VERB
inlawrev-2500	636	35	.	.	PUNCT
inlawrev-2500	637	1	a.	a.	NOUN
inlawrev-2500	637	2	income	income	NOUN
inlawrev-2500	637	3	to	to	PART
inlawrev-2500	637	4	determine	determine	VERB
inlawrev-2500	637	5	whether	whether	SCONJ
inlawrev-2500	637	6	income	income	NOUN
inlawrev-2500	637	7	has	have	AUX
inlawrev-2500	637	8	been	be	AUX
inlawrev-2500	637	9	distorted	distort	VERB
inlawrev-2500	637	10	,	,	PUNCT
inlawrev-2500	637	11	the	the	DET
inlawrev-2500	637	12	employeeshareholder	employeeshareholder	NOUN
inlawrev-2500	637	13	includes	include	VERB
inlawrev-2500	637	14	both	both	PRON
inlawrev-2500	637	15	his	his	PRON
inlawrev-2500	637	16	salary	salary	NOUN
inlawrev-2500	637	17	and	and	CCONJ
inlawrev-2500	637	18	the	the	DET
inlawrev-2500	637	19	corporate	corporate	ADJ
inlawrev-2500	637	20	contributions	contribution	NOUN
inlawrev-2500	637	21	to	to	ADP
inlawrev-2500	637	22	his	his	PRON
inlawrev-2500	637	23	benefit	benefit	NOUN
inlawrev-2500	637	24	plans	plan	NOUN
inlawrev-2500	637	25	.	.	PUNCT
inlawrev-2500	638	1	^^^	^^^	ADP
inlawrev-2500	638	2	one	one	NUM
inlawrev-2500	638	3	case	case	NOUN
inlawrev-2500	638	4	,	,	PUNCT
inlawrev-2500	638	5	however	however	ADV
inlawrev-2500	638	6	,	,	PUNCT
inlawrev-2500	638	7	indicates	indicate	VERB
inlawrev-2500	638	8	that	that	SCONJ
inlawrev-2500	638	9	if	if	SCONJ
inlawrev-2500	638	10	the	the	DET
inlawrev-2500	638	11	sole	sole	ADJ
inlawrev-2500	638	12	reason	reason	NOUN
inlawrev-2500	638	13	for	for	ADP
inlawrev-2500	638	14	establishing	establish	VERB
inlawrev-2500	638	15	a	a	DET
inlawrev-2500	638	16	personal	personal	ADJ
inlawrev-2500	638	17	service	service	NOUN
inlawrev-2500	638	18	corporation	corporation	NOUN
inlawrev-2500	638	19	is	be	AUX
inlawrev-2500	638	20	to	to	PART
inlawrev-2500	638	21	gain	gain	VERB
inlawrev-2500	638	22	the	the	DET
inlawrev-2500	638	23	benefits	benefit	NOUN
inlawrev-2500	638	24	of	of	ADP
inlawrev-2500	638	25	such	such	ADJ
inlawrev-2500	638	26	plans	plan	NOUN
inlawrev-2500	638	27	and	and	CCONJ
inlawrev-2500	638	28	no	no	DET
inlawrev-2500	638	29	other	other	ADJ
inlawrev-2500	638	30	income	income	NOUN
inlawrev-2500	638	31	distortion	distortion	NOUN
inlawrev-2500	638	32	exists	exist	VERB
inlawrev-2500	638	33	,	,	PUNCT
inlawrev-2500	638	34	the	the	DET
inlawrev-2500	638	35	use	use	NOUN
inlawrev-2500	638	36	of	of	ADP
inlawrev-2500	638	37	section	section	NOUN
inlawrev-2500	638	38	482	482	NUM
inlawrev-2500	638	39	is	be	AUX
inlawrev-2500	638	40	not	not	PART
inlawrev-2500	638	41	justified	justify	VERB
inlawrev-2500	638	42	at	at	ADP
inlawrev-2500	638	43	all.^	all.^	NOUN
inlawrev-2500	638	44	®	®	NOUN
inlawrev-2500	638	45	*	*	PROPN
inlawrev-2500	638	46	1	1	NUM
inlawrev-2500	638	47	.	.	PUNCT
inlawrev-2500	638	48	incorporation	incorporation	NOUN
inlawrev-2500	638	49	for	for	ADP
inlawrev-2500	638	50	benefit	benefit	NOUN
inlawrev-2500	638	51	plans	plan	NOUN
inlawrev-2500	638	52	.	.	PUNCT
inlawrev-2500	639	1	—	—	PUNCT
inlawrev-2500	639	2	in	in	ADP
inlawrev-2500	639	3	achiro	achiro	ADP
inlawrev-2500	639	4	v.	v.	ADP
inlawrev-2500	639	5	commissioner,^^	commissioner,^^	PROPN
inlawrev-2500	639	6	''	''	PUNCT
inlawrev-2500	639	7	the	the	DET
inlawrev-2500	639	8	service	service	NOUN
inlawrev-2500	639	9	argued	argue	VERB
inlawrev-2500	639	10	that	that	SCONJ
inlawrev-2500	639	11	"	"	PUNCT
inlawrev-2500	639	12	incorporation	incorporation	NOUN
inlawrev-2500	639	13	for	for	ADP
inlawrev-2500	639	14	the	the	DET
inlawrev-2500	639	15	principal	principal	ADJ
inlawrev-2500	639	16	purpose	purpose	NOUN
inlawrev-2500	639	17	of	of	ADP
inlawrev-2500	639	18	taking	take	VERB
inlawrev-2500	639	19	advantage	advantage	NOUN
inlawrev-2500	639	20	of	of	ADP
inlawrev-2500	639	21	corporate	corporate	ADJ
inlawrev-2500	639	22	pension	pension	NOUN
inlawrev-2500	639	23	and	and	CCONJ
inlawrev-2500	639	24	profit	profit	NOUN
inlawrev-2500	639	25	-	-	PUNCT
inlawrev-2500	639	26	sharing	share	VERB
inlawrev-2500	639	27	plans	plan	NOUN
inlawrev-2500	639	28	amounts	amount	VERB
inlawrev-2500	639	29	to	to	ADP
inlawrev-2500	639	30	an	an	DET
inlawrev-2500	639	31	evasion	evasion	NOUN
inlawrev-2500	639	32	or	or	CCONJ
inlawrev-2500	639	33	avoidance	avoidance	NOUN
inlawrev-2500	639	34	of	of	ADP
inlawrev-2500	639	35	income	income	NOUN
inlawrev-2500	639	36	taxes	taxis	NOUN
inlawrev-2500	639	37	,	,	PUNCT
inlawrev-2500	639	38	an	an	DET
inlawrev-2500	639	39	unclear	unclear	ADJ
inlawrev-2500	639	40	reflection	reflection	NOUN
inlawrev-2500	639	41	of	of	ADP
inlawrev-2500	639	42	income	income	NOUN
inlawrev-2500	639	43	,	,	PUNCT
inlawrev-2500	639	44	and/or	and/or	CCONJ
inlawrev-2500	639	45	an	an	DET
inlawrev-2500	639	46	assignment	assignment	NOUN
inlawrev-2500	639	47	of	of	ADP
inlawrev-2500	639	48	income	income	NOUN
inlawrev-2500	639	49	.	.	PUNCT
inlawrev-2500	640	1	"^^	"^^	PROPN
inlawrev-2500	640	2	®	®	NOUN
inlawrev-2500	640	3	the	the	DET
inlawrev-2500	640	4	tax	tax	NOUN
inlawrev-2500	640	5	court	court	NOUN
inlawrev-2500	640	6	held	hold	VERB
inlawrev-2500	640	7	that	that	SCONJ
inlawrev-2500	640	8	although	although	SCONJ
inlawrev-2500	640	9	the	the	DET
inlawrev-2500	640	10	petitioners	petitioner	NOUN
inlawrev-2500	640	11	incorporated	incorporate	VERB
inlawrev-2500	640	12	primarily	primarily	ADV
inlawrev-2500	640	13	to	to	PART
inlawrev-2500	640	14	obtain	obtain	VERB
inlawrev-2500	640	15	benefits	benefit	NOUN
inlawrev-2500	640	16	,	,	PUNCT
inlawrev-2500	640	17	section	section	NOUN
inlawrev-2500	640	18	482	482	NUM
inlawrev-2500	640	19	did	do	AUX
inlawrev-2500	640	20	not	not	PART
inlawrev-2500	640	21	apply.^	apply.^	NOUN
inlawrev-2500	640	22	*	*	NOUN
inlawrev-2500	640	23	®	®	NOUN
inlawrev-2500	640	24	in	in	ADP
inlawrev-2500	640	25	this	this	DET
inlawrev-2500	640	26	case	case	NOUN
inlawrev-2500	640	27	,	,	PUNCT
inlawrev-2500	640	28	both	both	CCONJ
inlawrev-2500	640	29	achiro	achiro	ADP
inlawrev-2500	640	30	and	and	CCONJ
inlawrev-2500	640	31	rossi	rossi	ADJ
inlawrev-2500	640	32	,	,	PUNCT
inlawrev-2500	640	33	the	the	DET
inlawrev-2500	640	34	petitioners	petitioner	NOUN
inlawrev-2500	640	35	,	,	PUNCT
inlawrev-2500	640	36	served	serve	VERB
inlawrev-2500	640	37	as	as	ADP
inlawrev-2500	640	38	officers	officer	NOUN
inlawrev-2500	640	39	,	,	PUNCT
inlawrev-2500	640	40	managers	manager	NOUN
inlawrev-2500	640	41	,	,	PUNCT
inlawrev-2500	640	42	and	and	CCONJ
inlawrev-2500	640	43	50	50	NUM
inlawrev-2500	640	44	%	%	NOUN
inlawrev-2500	640	45	owners	owner	NOUN
inlawrev-2500	640	46	of	of	ADP
inlawrev-2500	640	47	tahoe	tahoe	PROPN
inlawrev-2500	640	48	city	city	NOUN
inlawrev-2500	640	49	disposal	disposal	NOUN
inlawrev-2500	640	50	,	,	PUNCT
inlawrev-2500	640	51	a	a	DET
inlawrev-2500	640	52	corporation	corporation	NOUN
inlawrev-2500	640	53	that	that	PRON
inlawrev-2500	640	54	operated	operate	VERB
inlawrev-2500	640	55	a	a	DET
inlawrev-2500	640	56	waste	waste	NOUN
inlawrev-2500	640	57	collection	collection	NOUN
inlawrev-2500	640	58	business	business	NOUN
inlawrev-2500	640	59	.	.	PUNCT
inlawrev-2500	641	1	they	they	PRON
inlawrev-2500	641	2	also	also	ADV
inlawrev-2500	641	3	each	each	PRON
inlawrev-2500	641	4	acquired	acquire	VERB
inlawrev-2500	641	5	25	25	NUM
inlawrev-2500	641	6	%	%	NOUN
inlawrev-2500	641	7	ownership	ownership	NOUN
inlawrev-2500	641	8	and	and	CCONJ
inlawrev-2500	641	9	management	management	NOUN
inlawrev-2500	641	10	responsibility	responsibility	NOUN
inlawrev-2500	641	11	for	for	ADP
inlawrev-2500	641	12	kings	king	NOUN
inlawrev-2500	641	13	beach	beach	PROPN
inlawrev-2500	641	14	disposal	disposal	PROPN
inlawrev-2500	641	15	co.	co.	PROPN
inlawrev-2500	641	16	,	,	PUNCT
inlawrev-2500	641	17	inc	inc	PROPN
inlawrev-2500	641	18	.	.	PROPN
inlawrev-2500	642	1	both	both	DET
inlawrev-2500	642	2	corporations	corporation	NOUN
inlawrev-2500	642	3	employed	employ	VERB
inlawrev-2500	642	4	additional	additional	ADJ
inlawrev-2500	642	5	personnel	personnel	NOUN
inlawrev-2500	642	6	.	.	PUNCT
inlawrev-2500	643	1	^^	^^	PUNCT
inlawrev-2500	643	2	°	°	PROPN
inlawrev-2500	643	3	in	in	ADP
inlawrev-2500	643	4	late	late	ADJ
inlawrev-2500	643	5	1974	1974	NUM
inlawrev-2500	643	6	,	,	PUNCT
inlawrev-2500	643	7	achiro	achiro	ADV
inlawrev-2500	643	8	and	and	CCONJ
inlawrev-2500	643	9	rossi	rossi	ADJ
inlawrev-2500	643	10	,	,	PUNCT
inlawrev-2500	643	11	in	in	ADP
inlawrev-2500	643	12	conjunction	conjunction	NOUN
inlawrev-2500	643	13	with	with	ADP
inlawrev-2500	643	14	achiro	achiro	ADP
inlawrev-2500	643	15	's	's	PART
inlawrev-2500	643	16	wife	wife	NOUN
inlawrev-2500	643	17	and	and	CCONJ
inlawrev-2500	643	18	his	his	PRON
inlawrev-2500	643	19	brother	brother	NOUN
inlawrev-2500	643	20	,	,	PUNCT
inlawrev-2500	643	21	formed	form	VERB
inlawrev-2500	643	22	a	a	PRON
inlawrev-2500	643	23	&	&	CCONJ
inlawrev-2500	643	24	r	r	NOUN
inlawrev-2500	643	25	enterprises	enterprise	NOUN
inlawrev-2500	643	26	,	,	PUNCT
inlawrev-2500	643	27	inc	inc	PROPN
inlawrev-2500	643	28	.	.	PROPN
inlawrev-2500	643	29	,	,	PUNCT
inlawrev-2500	643	30	with	with	ADP
inlawrev-2500	643	31	the	the	DET
inlawrev-2500	643	32	brother	brother	NOUN
inlawrev-2500	643	33	owning	own	VERB
inlawrev-2500	643	34	52	52	NUM
inlawrev-2500	643	35	%	%	NOUN
inlawrev-2500	643	36	of	of	ADP
inlawrev-2500	643	37	the	the	DET
inlawrev-2500	643	38	stock^^^	stock^^^	NOUN
inlawrev-2500	643	39	and	and	CCONJ
inlawrev-2500	643	40	achiro	achiro	ADV
inlawrev-2500	643	41	and	and	CCONJ
inlawrev-2500	643	42	rossi	rossi	VERB
inlawrev-2500	643	43	owning	own	VERB
inlawrev-2500	643	44	the	the	DET
inlawrev-2500	643	45	'	'	PUNCT
inlawrev-2500	643	46	"	"	PUNCT
inlawrev-2500	643	47	see	see	VERB
inlawrev-2500	643	48	notes	note	NOUN
inlawrev-2500	643	49	147	147	NUM
inlawrev-2500	643	50	-	-	SYM
inlawrev-2500	643	51	49	49	NUM
inlawrev-2500	643	52	supra	supra	NOUN
inlawrev-2500	643	53	and	and	CCONJ
inlawrev-2500	643	54	accompanying	accompany	VERB
inlawrev-2500	643	55	text	text	NOUN
inlawrev-2500	643	56	.	.	PUNCT
inlawrev-2500	644	1	'	'	PUNCT
inlawrev-2500	644	2	•^treas	•^trea	NOUN
inlawrev-2500	644	3	.	.	PUNCT
inlawrev-2500	645	1	reg	reg	NOUN
inlawrev-2500	645	2	.	.	PUNCT
inlawrev-2500	646	1	§	§	PROPN
inlawrev-2500	646	2	1.482	1.482	NUM
inlawrev-2500	646	3	-	-	SYM
inlawrev-2500	646	4	2(b)(l)-(3	2(b)(l)-(3	NUM
inlawrev-2500	646	5	)	)	PUNCT
inlawrev-2500	646	6	26	26	NUM
inlawrev-2500	646	7	c.f.r	c.f.r	NOUN
inlawrev-2500	646	8	.	.	PUNCT
inlawrev-2500	647	1	§	§	PROPN
inlawrev-2500	647	2	1.482	1.482	NUM
inlawrev-2500	647	3	-	-	SYM
inlawrev-2500	647	4	2(b)(l)-(3	2(b)(l)-(3	NUM
inlawrev-2500	647	5	)	)	PUNCT
inlawrev-2500	647	6	(	(	PUNCT
inlawrev-2500	647	7	1981	1981	NUM
inlawrev-2500	647	8	)	)	PUNCT
inlawrev-2500	647	9	.	.	PUNCT
inlawrev-2500	648	1	see	see	AUX
inlawrev-2500	648	2	also	also	ADV
inlawrev-2500	648	3	notes	note	VERB
inlawrev-2500	648	4	182	182	NUM
inlawrev-2500	648	5	-	-	SYM
inlawrev-2500	648	6	84	84	NUM
inlawrev-2500	648	7	infra	infra	NOUN
inlawrev-2500	648	8	and	and	CCONJ
inlawrev-2500	648	9	accompanying	accompany	VERB
inlawrev-2500	648	10	text	text	NOUN
inlawrev-2500	648	11	.	.	PUNCT
inlawrev-2500	649	1	'	'	PUNCT
inlawrev-2500	649	2	"	"	PUNCT
inlawrev-2500	649	3	'	'	PUNCT
inlawrev-2500	649	4	keller	keller	PROPN
inlawrev-2500	649	5	v.	v.	PROPN
inlawrev-2500	649	6	commissioner	commissioner	PROPN
inlawrev-2500	649	7	,	,	PUNCT
inlawrev-2500	649	8	[	[	X
inlawrev-2500	649	9	1981	1981	NUM
inlawrev-2500	649	10	transfer	transfer	NOUN
inlawrev-2500	649	11	binder	binder	NOUN
inlawrev-2500	649	12	]	]	PUNCT
inlawrev-2500	649	13	tax	tax	NOUN
inlawrev-2500	649	14	ct	ct	PROPN
inlawrev-2500	649	15	.	.	PUNCT
inlawrev-2500	650	1	rep	rep	PROPN
inlawrev-2500	650	2	.	.	PROPN
inlawrev-2500	650	3	(	(	PUNCT
inlawrev-2500	650	4	cch	cch	PROPN
inlawrev-2500	650	5	)	)	PUNCT
inlawrev-2500	650	6	at	at	ADP
inlawrev-2500	650	7	4183	4183	NUM
inlawrev-2500	650	8	,	,	PUNCT
inlawrev-2500	650	9	4190	4190	NUM
inlawrev-2500	650	10	-	-	SYM
inlawrev-2500	650	11	91	91	NUM
inlawrev-2500	650	12	.	.	PUNCT
inlawrev-2500	650	13	'	'	PUNCT
inlawrev-2500	650	14	"	"	PUNCT
inlawrev-2500	650	15	"	"	PUNCT
inlawrev-2500	650	16	achiro	achiro	ADP
inlawrev-2500	650	17	v.	v.	ADP
inlawrev-2500	650	18	commissioner	commissioner	NOUN
inlawrev-2500	650	19	,	,	PUNCT
inlawrev-2500	650	20	[	[	X
inlawrev-2500	650	21	1981	1981	NUM
inlawrev-2500	650	22	transfer	transfer	NOUN
inlawrev-2500	650	23	binder	binder	NOUN
inlawrev-2500	650	24	]	]	PUNCT
inlawrev-2500	650	25	tax	tax	NOUN
inlawrev-2500	650	26	ct	ct	PROPN
inlawrev-2500	650	27	.	.	PUNCT
inlawrev-2500	650	28	rep	rep	PROPN
inlawrev-2500	650	29	.	.	PROPN
inlawrev-2500	650	30	(	(	PUNCT
inlawrev-2500	650	31	cch	cch	PROPN
inlawrev-2500	650	32	)	)	PUNCT
inlawrev-2500	650	33	at	at	ADP
inlawrev-2500	650	34	4101	4101	NUM
inlawrev-2500	650	35	.	.	PUNCT
inlawrev-2500	651	1	'	'	PUNCT
inlawrev-2500	651	2	"	"	PUNCT
inlawrev-2500	651	3	11981	11981	NUM
inlawrev-2500	651	4	transfer	transfer	NOUN
inlawrev-2500	651	5	binder	binder	NOUN
inlawrev-2500	651	6	]	]	PUNCT
inlawrev-2500	651	7	tax	tax	NOUN
inlawrev-2500	651	8	ct	ct	PROPN
inlawrev-2500	651	9	.	.	PUNCT
inlawrev-2500	651	10	rep	rep	PROPN
inlawrev-2500	651	11	.	.	PROPN
inlawrev-2500	651	12	(	(	PUNCT
inlawrev-2500	651	13	cch	cch	PROPN
inlawrev-2500	651	14	)	)	PUNCT
inlawrev-2500	651	15	at	at	ADP
inlawrev-2500	651	16	4089	4089	NUM
inlawrev-2500	651	17	.	.	PUNCT
inlawrev-2500	651	18	'	'	PUNCT
inlawrev-2500	652	1	"	"	PUNCT
inlawrev-2500	652	2	7d	7d	NUM
inlawrev-2500	652	3	.	.	PUNCT
inlawrev-2500	652	4	at	at	ADP
inlawrev-2500	652	5	4098	4098	NUM
inlawrev-2500	652	6	.	.	PUNCT
inlawrev-2500	652	7	'	'	PUNCT
inlawrev-2500	653	1	"	"	PUNCT
inlawrev-2500	653	2	7d	7d	NUM
inlawrev-2500	653	3	.	.	PUNCT
inlawrev-2500	654	1	at	at	ADP
inlawrev-2500	654	2	4101	4101	NUM
inlawrev-2500	654	3	.	.	PUNCT
inlawrev-2500	655	1	'	'	PUNCT
inlawrev-2500	655	2	^"tahoe	^"tahoe	PUNCT
inlawrev-2500	655	3	city	city	NOUN
inlawrev-2500	655	4	disposal	disposal	NOUN
inlawrev-2500	655	5	employed	employ	VERB
inlawrev-2500	655	6	between	between	ADP
inlawrev-2500	655	7	nine	nine	NUM
inlawrev-2500	655	8	and	and	CCONJ
inlawrev-2500	655	9	eleven	eleven	NUM
inlawrev-2500	655	10	additional	additional	ADJ
inlawrev-2500	655	11	people	people	NOUN
inlawrev-2500	655	12	during	during	ADP
inlawrev-2500	655	13	1975	1975	NUM
inlawrev-2500	655	14	-	-	SYM
inlawrev-2500	655	15	77	77	NUM
inlawrev-2500	655	16	while	while	SCONJ
inlawrev-2500	655	17	kings	king	NOUN
inlawrev-2500	655	18	beach	beach	NOUN
inlawrev-2500	655	19	disposal	disposal	NOUN
inlawrev-2500	655	20	employed	employ	VERB
inlawrev-2500	655	21	three	three	NUM
inlawrev-2500	655	22	to	to	PART
inlawrev-2500	655	23	four	four	NUM
inlawrev-2500	655	24	people	people	NOUN
inlawrev-2500	655	25	.	.	PUNCT
inlawrev-2500	656	1	i	i	PRON
inlawrev-2500	656	2	d.	d.	PROPN
inlawrev-2500	656	3	at	at	ADP
inlawrev-2500	656	4	4091	4091	NUM
inlawrev-2500	656	5	.	.	PUNCT
inlawrev-2500	657	1	'	'	PUNCT
inlawrev-2500	657	2	^'although	^'although	NOUN
inlawrev-2500	658	1	the	the	DET
inlawrev-2500	658	2	brother	brother	NOUN
inlawrev-2500	658	3	was	be	AUX
inlawrev-2500	658	4	the	the	DET
inlawrev-2500	658	5	majority	majority	NOUN
inlawrev-2500	658	6	shareholder	shareholder	NOUN
inlawrev-2500	658	7	,	,	PUNCT
inlawrev-2500	658	8	he	he	PRON
inlawrev-2500	658	9	had	have	VERB
inlawrev-2500	658	10	very	very	ADV
inlawrev-2500	658	11	little	little	ADJ
inlawrev-2500	658	12	contact	contact	NOUN
inlawrev-2500	658	13	662	662	NUM
inlawrev-2500	658	14	indiana	indiana	PROPN
inlawrev-2500	658	15	la	la	PROPN
inlawrev-2500	658	16	w	w	PROPN
inlawrev-2500	658	17	review	review	PROPN
inlawrev-2500	659	1	[	[	X
inlawrev-2500	659	2	vol	vol	NOUN
inlawrev-2500	659	3	.	.	PUNCT
inlawrev-2500	659	4	15:639	15:639	NUM
inlawrev-2500	659	5	remainder	remainder	VERB
inlawrev-2500	659	6	equally	equally	ADV
inlawrev-2500	659	7	.	.	PUNCT
inlawrev-2500	660	1	the	the	DET
inlawrev-2500	660	2	corporate	corporate	ADJ
inlawrev-2500	660	3	purpose	purpose	NOUN
inlawrev-2500	660	4	was	be	AUX
inlawrev-2500	660	5	to	to	PART
inlawrev-2500	660	6	provide	provide	VERB
inlawrev-2500	660	7	management	management	NOUN
inlawrev-2500	660	8	,	,	PUNCT
inlawrev-2500	660	9	consulting	consulting	NOUN
inlawrev-2500	660	10	and	and	CCONJ
inlawrev-2500	660	11	advisory	advisory	ADJ
inlawrev-2500	660	12	services	service	NOUN
inlawrev-2500	660	13	.	.	PUNCT
inlawrev-2500	661	1	twenty	twenty	NUM
inlawrev-2500	661	2	-	-	PUNCT
inlawrev-2500	661	3	year	year	NOUN
inlawrev-2500	661	4	contracts	contract	NOUN
inlawrev-2500	661	5	for	for	ADP
inlawrev-2500	661	6	these	these	DET
inlawrev-2500	661	7	services	service	NOUN
inlawrev-2500	661	8	were	be	AUX
inlawrev-2500	661	9	made	make	VERB
inlawrev-2500	661	10	between	between	ADP
inlawrev-2500	661	11	this	this	DET
inlawrev-2500	661	12	new	new	ADJ
inlawrev-2500	661	13	corporation	corporation	NOUN
inlawrev-2500	661	14	and	and	CCONJ
inlawrev-2500	661	15	the	the	DET
inlawrev-2500	661	16	two	two	NUM
inlawrev-2500	661	17	waste	waste	NOUN
inlawrev-2500	661	18	collection	collection	NOUN
inlawrev-2500	661	19	corporations	corporation	NOUN
inlawrev-2500	661	20	.	.	PUNCT
inlawrev-2500	662	1	also	also	ADV
inlawrev-2500	662	2	,	,	PUNCT
inlawrev-2500	662	3	a	a	PRON
inlawrev-2500	662	4	&	&	CCONJ
inlawrev-2500	662	5	r	r	NOUN
inlawrev-2500	662	6	executed	execute	VERB
inlawrev-2500	662	7	employment	employment	NOUN
inlawrev-2500	662	8	contracts	contract	NOUN
inlawrev-2500	662	9	with	with	ADP
inlawrev-2500	662	10	achiro	achiro	ADV
inlawrev-2500	662	11	and	and	CCONJ
inlawrev-2500	662	12	rossi	rossi	ADJ
inlawrev-2500	662	13	for	for	ADP
inlawrev-2500	662	14	five	five	NUM
inlawrev-2500	662	15	years	year	NOUN
inlawrev-2500	662	16	of	of	ADP
inlawrev-2500	662	17	exclusive	exclusive	ADJ
inlawrev-2500	662	18	service	service	NOUN
inlawrev-2500	662	19	.	.	PUNCT
inlawrev-2500	663	1	a	a	DET
inlawrev-2500	663	2	salary	salary	NOUN
inlawrev-2500	663	3	and	and	CCONJ
inlawrev-2500	663	4	benefit	benefit	NOUN
inlawrev-2500	663	5	plan	plan	NOUN
inlawrev-2500	663	6	provided	provide	VERB
inlawrev-2500	663	7	the	the	DET
inlawrev-2500	663	8	agreed	agree	VERB
inlawrev-2500	663	9	compensation	compensation	NOUN
inlawrev-2500	663	10	.	.	PUNCT
inlawrev-2500	664	1	within	within	ADP
inlawrev-2500	664	2	a	a	DET
inlawrev-2500	664	3	month	month	NOUN
inlawrev-2500	664	4	,	,	PUNCT
inlawrev-2500	664	5	a	a	DET
inlawrev-2500	664	6	profit	profit	NOUN
inlawrev-2500	664	7	-	-	PUNCT
inlawrev-2500	664	8	sharing	share	VERB
inlawrev-2500	664	9	plan	plan	NOUN
inlawrev-2500	664	10	and	and	CCONJ
inlawrev-2500	664	11	a	a	DET
inlawrev-2500	664	12	pension	pension	NOUN
inlawrev-2500	664	13	plan	plan	NOUN
inlawrev-2500	664	14	were	be	AUX
inlawrev-2500	664	15	in	in	ADP
inlawrev-2500	664	16	effect	effect	NOUN
inlawrev-2500	664	17	for	for	ADP
inlawrev-2500	664	18	the	the	DET
inlawrev-2500	664	19	two	two	NUM
inlawrev-2500	664	20	sole	sole	ADJ
inlawrev-2500	664	21	employees	employee	NOUN
inlawrev-2500	664	22	.	.	PUNCT
inlawrev-2500	665	1	the	the	DET
inlawrev-2500	665	2	contributions	contribution	NOUN
inlawrev-2500	665	3	to	to	ADP
inlawrev-2500	665	4	the	the	DET
inlawrev-2500	665	5	a	a	PROPN
inlawrev-2500	665	6	&	&	CCONJ
inlawrev-2500	665	7	r	r	NOUN
inlawrev-2500	665	8	plans	plan	NOUN
inlawrev-2500	665	9	were	be	AUX
inlawrev-2500	665	10	substantially	substantially	ADV
inlawrev-2500	665	11	greater	great	ADJ
inlawrev-2500	665	12	than	than	ADP
inlawrev-2500	665	13	that	that	PRON
inlawrev-2500	665	14	provided	provide	VERB
inlawrev-2500	665	15	in	in	ADP
inlawrev-2500	665	16	comparable	comparable	ADJ
inlawrev-2500	665	17	plans	plan	NOUN
inlawrev-2500	665	18	offered	offer	VERB
inlawrev-2500	665	19	by	by	ADP
inlawrev-2500	665	20	the	the	DET
inlawrev-2500	665	21	other	other	ADJ
inlawrev-2500	665	22	two	two	NUM
inlawrev-2500	665	23	corporations	corporation	NOUN
inlawrev-2500	665	24	.	.	PUNCT
inlawrev-2500	666	1	"^	"^	VERB
inlawrev-2500	667	1	in	in	ADP
inlawrev-2500	667	2	response	response	NOUN
inlawrev-2500	667	3	to	to	ADP
inlawrev-2500	667	4	the	the	DET
inlawrev-2500	667	5	obvious	obvious	ADJ
inlawrev-2500	667	6	scheme	scheme	NOUN
inlawrev-2500	667	7	for	for	ADP
inlawrev-2500	667	8	higher	high	ADJ
inlawrev-2500	667	9	qualified	qualified	ADJ
inlawrev-2500	667	10	benefits	benefit	NOUN
inlawrev-2500	667	11	,	,	PUNCT
inlawrev-2500	667	12	the	the	DET
inlawrev-2500	667	13	commissioner	commissioner	NOUN
inlawrev-2500	667	14	had	have	AUX
inlawrev-2500	667	15	allocated	allocate	VERB
inlawrev-2500	667	16	all	all	DET
inlawrev-2500	667	17	service	service	NOUN
inlawrev-2500	667	18	income	income	NOUN
inlawrev-2500	667	19	from	from	ADP
inlawrev-2500	667	20	a	a	PRON
inlawrev-2500	667	21	&	&	CCONJ
inlawrev-2500	667	22	r	r	NOUN
inlawrev-2500	667	23	to	to	ADP
inlawrev-2500	667	24	tahoe	tahoe	NOUN
inlawrev-2500	667	25	city	city	NOUN
inlawrev-2500	667	26	disposal	disposal	NOUN
inlawrev-2500	667	27	and	and	CCONJ
inlawrev-2500	667	28	kings	king	NOUN
inlawrev-2500	667	29	beach	beach	NOUN
inlawrev-2500	667	30	disposal	disposal	NOUN
inlawrev-2500	667	31	using	use	VERB
inlawrev-2500	667	32	section	section	NOUN
inlawrev-2500	667	33	482."^	482."^	NUM
inlawrev-2500	667	34	after	after	ADP
inlawrev-2500	667	35	noting	note	VERB
inlawrev-2500	667	36	the	the	DET
inlawrev-2500	667	37	purpose	purpose	NOUN
inlawrev-2500	667	38	of	of	ADP
inlawrev-2500	667	39	section	section	NOUN
inlawrev-2500	667	40	482	482	NUM
inlawrev-2500	667	41	and	and	CCONJ
inlawrev-2500	667	42	the	the	DET
inlawrev-2500	667	43	prominent	prominent	ADJ
inlawrev-2500	667	44	cases	case	NOUN
inlawrev-2500	667	45	,	,	PUNCT
inlawrev-2500	667	46	the	the	DET
inlawrev-2500	667	47	tax	tax	NOUN
inlawrev-2500	667	48	court	court	NOUN
inlawrev-2500	667	49	found	find	VERB
inlawrev-2500	667	50	the	the	DET
inlawrev-2500	667	51	section	section	NOUN
inlawrev-2500	667	52	inapplicable	inapplicable	ADJ
inlawrev-2500	667	53	.	.	PUNCT
inlawrev-2500	668	1	"	"	PUNCT
inlawrev-2500	668	2	*	*	PUNCT
inlawrev-2500	668	3	the	the	DET
inlawrev-2500	668	4	court	court	NOUN
inlawrev-2500	668	5	,	,	PUNCT
inlawrev-2500	668	6	however	however	ADV
inlawrev-2500	668	7	,	,	PUNCT
inlawrev-2500	668	8	immediately	immediately	ADV
inlawrev-2500	668	9	hedged	hedge	VERB
inlawrev-2500	668	10	and	and	CCONJ
inlawrev-2500	668	11	noted	note	VERB
inlawrev-2500	668	12	that	that	SCONJ
inlawrev-2500	668	13	if	if	SCONJ
inlawrev-2500	668	14	the	the	DET
inlawrev-2500	668	15	section	section	NOUN
inlawrev-2500	668	16	was	be	AUX
inlawrev-2500	668	17	used	use	VERB
inlawrev-2500	668	18	in	in	ADP
inlawrev-2500	668	19	this	this	DET
inlawrev-2500	668	20	situation	situation	NOUN
inlawrev-2500	668	21	,	,	PUNCT
inlawrev-2500	668	22	the	the	DET
inlawrev-2500	668	23	allocations	allocation	NOUN
inlawrev-2500	668	24	must	must	AUX
inlawrev-2500	668	25	be	be	AUX
inlawrev-2500	668	26	reasonable	reasonable	ADJ
inlawrev-2500	668	27	in	in	ADP
inlawrev-2500	668	28	light	light	NOUN
inlawrev-2500	668	29	of	of	ADP
inlawrev-2500	668	30	the	the	DET
inlawrev-2500	668	31	arm	arm	NOUN
inlawrev-2500	668	32	's	's	PART
inlawrev-2500	668	33	length	length	NOUN
inlawrev-2500	668	34	guidelines	guideline	NOUN
inlawrev-2500	668	35	;	;	PUNCT
inlawrev-2500	668	36	the	the	DET
inlawrev-2500	668	37	current	current	ADJ
inlawrev-2500	668	38	transaction	transaction	NOUN
inlawrev-2500	668	39	represented	represent	VERB
inlawrev-2500	668	40	arm	arm	NOUN
inlawrev-2500	668	41	's	's	PART
inlawrev-2500	668	42	length	length	NOUN
inlawrev-2500	668	43	charges	charge	NOUN
inlawrev-2500	668	44	for	for	ADP
inlawrev-2500	668	45	the	the	DET
inlawrev-2500	668	46	service	service	NOUN
inlawrev-2500	668	47	rendered	render	VERB
inlawrev-2500	668	48	.	.	PUNCT
inlawrev-2500	669	1	"^	"^	VERB
inlawrev-2500	669	2	there	there	PRON
inlawrev-2500	669	3	are	be	VERB
inlawrev-2500	669	4	a	a	DET
inlawrev-2500	669	5	number	number	NOUN
inlawrev-2500	669	6	of	of	ADP
inlawrev-2500	669	7	possible	possible	ADJ
inlawrev-2500	669	8	explanations	explanation	NOUN
inlawrev-2500	669	9	and	and	CCONJ
inlawrev-2500	669	10	interpretations	interpretation	NOUN
inlawrev-2500	669	11	for	for	ADP
inlawrev-2500	669	12	the	the	DET
inlawrev-2500	669	13	court	court	NOUN
inlawrev-2500	669	14	's	's	PART
inlawrev-2500	669	15	holding	holding	NOUN
inlawrev-2500	669	16	on	on	ADP
inlawrev-2500	669	17	section	section	NOUN
inlawrev-2500	669	18	482	482	NUM
inlawrev-2500	669	19	.	.	PUNCT
inlawrev-2500	670	1	the	the	DET
inlawrev-2500	670	2	court	court	NOUN
inlawrev-2500	670	3	may	may	AUX
inlawrev-2500	670	4	have	have	AUX
inlawrev-2500	670	5	been	be	AUX
inlawrev-2500	670	6	willing	willing	ADJ
inlawrev-2500	670	7	to	to	PART
inlawrev-2500	670	8	find	find	VERB
inlawrev-2500	670	9	section	section	NOUN
inlawrev-2500	670	10	482	482	NUM
inlawrev-2500	670	11	inapplicable	inapplicable	ADJ
inlawrev-2500	670	12	because	because	SCONJ
inlawrev-2500	670	13	another	another	DET
inlawrev-2500	670	14	code	code	NOUN
inlawrev-2500	670	15	section	section	NOUN
inlawrev-2500	670	16	corrected	correct	VERB
inlawrev-2500	670	17	the	the	DET
inlawrev-2500	670	18	real	real	ADJ
inlawrev-2500	670	19	problem	problem	NOUN
inlawrev-2500	670	20	more	more	ADV
inlawrev-2500	670	21	directly	directly	ADV
inlawrev-2500	670	22	.	.	PUNCT
inlawrev-2500	671	1	the	the	DET
inlawrev-2500	671	2	major	major	ADJ
inlawrev-2500	671	3	problem	problem	NOUN
inlawrev-2500	671	4	in	in	ADP
inlawrev-2500	671	5	this	this	DET
inlawrev-2500	671	6	instance	instance	NOUN
inlawrev-2500	671	7	was	be	AUX
inlawrev-2500	671	8	not	not	PART
inlawrev-2500	671	9	income	income	NOUN
inlawrev-2500	671	10	distortion	distortion	NOUN
inlawrev-2500	671	11	between	between	ADP
inlawrev-2500	671	12	the	the	DET
inlawrev-2500	671	13	three	three	NUM
inlawrev-2500	671	14	corporations	corporation	NOUN
inlawrev-2500	671	15	y	y	PROPN
inlawrev-2500	671	16	but	but	CCONJ
inlawrev-2500	671	17	an	an	DET
inlawrev-2500	671	18	obvious	obvious	ADJ
inlawrev-2500	671	19	attempt	attempt	NOUN
inlawrev-2500	671	20	to	to	PART
inlawrev-2500	671	21	maximize	maximize	VERB
inlawrev-2500	671	22	the	the	DET
inlawrev-2500	671	23	corporate	corporate	ADJ
inlawrev-2500	671	24	tax	tax	NOUN
inlawrev-2500	671	25	benefits	benefit	NOUN
inlawrev-2500	671	26	for	for	ADP
inlawrev-2500	671	27	achiro	achiro	ADV
inlawrev-2500	671	28	and	and	CCONJ
inlawrev-2500	671	29	rossi	rossi	ADJ
inlawrev-2500	671	30	without	without	ADP
inlawrev-2500	671	31	complying	comply	VERB
inlawrev-2500	671	32	with	with	ADP
inlawrev-2500	671	33	the	the	DET
inlawrev-2500	671	34	nondiscrimination	nondiscrimination	NOUN
inlawrev-2500	671	35	rewith	rewith	NOUN
inlawrev-2500	671	36	or	or	CCONJ
inlawrev-2500	671	37	control	control	NOUN
inlawrev-2500	671	38	of	of	ADP
inlawrev-2500	671	39	the	the	DET
inlawrev-2500	671	40	management	management	NOUN
inlawrev-2500	671	41	of	of	ADP
inlawrev-2500	671	42	the	the	DET
inlawrev-2500	671	43	corporation	corporation	NOUN
inlawrev-2500	671	44	,	,	PUNCT
inlawrev-2500	671	45	outside	outside	ADV
inlawrev-2500	671	46	of	of	ADP
inlawrev-2500	671	47	offering	offer	VERB
inlawrev-2500	671	48	some	some	DET
inlawrev-2500	671	49	free	free	ADJ
inlawrev-2500	671	50	advice	advice	NOUN
inlawrev-2500	671	51	on	on	ADP
inlawrev-2500	671	52	an	an	DET
inlawrev-2500	671	53	infrequent	infrequent	ADJ
inlawrev-2500	671	54	basis	basis	NOUN
inlawrev-2500	671	55	.	.	PUNCT
inlawrev-2500	672	1	it	it	PRON
inlawrev-2500	672	2	was	be	AUX
inlawrev-2500	672	3	understood	understand	VERB
inlawrev-2500	672	4	that	that	SCONJ
inlawrev-2500	672	5	he	he	PRON
inlawrev-2500	672	6	would	would	AUX
inlawrev-2500	672	7	not	not	PART
inlawrev-2500	672	8	vote	vote	VERB
inlawrev-2500	672	9	his	his	PRON
inlawrev-2500	672	10	stock	stock	NOUN
inlawrev-2500	672	11	or	or	CCONJ
inlawrev-2500	672	12	vote	vote	NOUN
inlawrev-2500	672	13	according	accord	VERB
inlawrev-2500	672	14	to	to	ADP
inlawrev-2500	672	15	the	the	DET
inlawrev-2500	672	16	direction	direction	NOUN
inlawrev-2500	672	17	of	of	ADP
inlawrev-2500	672	18	silvano	silvano	PROPN
inlawrev-2500	672	19	achiro	achiro	ADP
inlawrev-2500	672	20	.	.	PUNCT
inlawrev-2500	673	1	i	i	PRON
inlawrev-2500	673	2	d.	d.	PROPN
inlawrev-2500	673	3	at	at	ADP
inlawrev-2500	673	4	4091	4091	NUM
inlawrev-2500	673	5	,	,	PUNCT
inlawrev-2500	673	6	4094	4094	NUM
inlawrev-2500	673	7	.	.	PUNCT
inlawrev-2500	674	1	"	"	PUNCT
inlawrev-2500	674	2	^/d	^/d	NOUN
inlawrev-2500	674	3	.	.	PUNCT
inlawrev-2500	675	1	at	at	ADP
inlawrev-2500	675	2	4904	4904	NUM
inlawrev-2500	675	3	.	.	PUNCT
inlawrev-2500	676	1	the	the	DET
inlawrev-2500	676	2	stipulation	stipulation	NOUN
inlawrev-2500	676	3	of	of	ADP
inlawrev-2500	676	4	facts	fact	NOUN
inlawrev-2500	676	5	provided	provide	VERB
inlawrev-2500	676	6	a	a	DET
inlawrev-2500	676	7	comparative	comparative	ADJ
inlawrev-2500	676	8	chart	chart	NOUN
inlawrev-2500	676	9	:	:	PUNCT
inlawrev-2500	676	10	a	a	DET
inlawrev-2500	676	11	&	&	CCONJ
inlawrev-2500	676	12	r	r	PROPN
inlawrev-2500	676	13	north	north	PROPN
inlawrev-2500	676	14	tahoe	tahoe	NOUN
inlawrev-2500	676	15	profit	profit	NOUN
inlawrev-2500	676	16	sharing	sharing	NOUN
inlawrev-2500	676	17	pension	pension	NOUN
inlawrev-2500	676	18	p	p	NOUN
inlawrev-2500	676	19	-	-	PUNCT
inlawrev-2500	676	20	s	s	NOUN
inlawrev-2500	676	21	plan	plan	NOUN
inlawrev-2500	676	22	eligibility	eligibility	NOUN
inlawrev-2500	676	23	no	no	DET
inlawrev-2500	676	24	service	service	NOUN
inlawrev-2500	676	25	requirement	requirement	NOUN
inlawrev-2500	676	26	no	no	DET
inlawrev-2500	676	27	service	service	NOUN
inlawrev-2500	676	28	requirement	requirement	NOUN
inlawrev-2500	676	29	one	one	NUM
inlawrev-2500	676	30	year	year	NOUN
inlawrev-2500	676	31	of	of	ADP
inlawrev-2500	676	32	service	service	NOUN
inlawrev-2500	676	33	vesting	vest	VERB
inlawrev-2500	676	34	100	100	NUM
inlawrev-2500	676	35	%	%	NOUN
inlawrev-2500	676	36	upon	upon	SCONJ
inlawrev-2500	676	37	participation	participation	NOUN
inlawrev-2500	676	38	100	100	NUM
inlawrev-2500	676	39	%	%	NOUN
inlawrev-2500	676	40	upon	upon	SCONJ
inlawrev-2500	676	41	participation	participation	NOUN
inlawrev-2500	676	42	10	10	NUM
inlawrev-2500	676	43	%	%	NOUN
inlawrev-2500	676	44	after	after	ADP
inlawrev-2500	676	45	first	first	ADJ
inlawrev-2500	676	46	year	year	NOUN
inlawrev-2500	676	47	,	,	PUNCT
inlawrev-2500	676	48	10	10	NUM
inlawrev-2500	676	49	%	%	NOUN
inlawrev-2500	676	50	each	each	DET
inlawrev-2500	676	51	additional	additional	ADJ
inlawrev-2500	676	52	year	year	NOUN
inlawrev-2500	676	53	,	,	PUNCT
inlawrev-2500	676	54	until	until	SCONJ
inlawrev-2500	676	55	100	100	NUM
inlawrev-2500	676	56	%	%	NOUN
inlawrev-2500	676	57	contributions	contribution	NOUN
inlawrev-2500	676	58	employers	employer	NOUN
inlawrev-2500	676	59	's	's	PART
inlawrev-2500	676	60	discretion	discretion	NOUN
inlawrev-2500	676	61	10	10	NUM
inlawrev-2500	676	62	%	%	NOUN
inlawrev-2500	676	63	of	of	ADP
inlawrev-2500	676	64	compensation	compensation	NOUN
inlawrev-2500	676	65	employer	employer	NOUN
inlawrev-2500	676	66	's	's	PART
inlawrev-2500	676	67	discrebut	discrebut	NOUN
inlawrev-2500	676	68	not	not	PART
inlawrev-2500	676	69	to	to	PART
inlawrev-2500	676	70	exceed	exceed	VERB
inlawrev-2500	676	71	tion	tion	NOUN
inlawrev-2500	676	72	but	but	CCONJ
inlawrev-2500	676	73	not	not	PART
inlawrev-2500	676	74	to	to	PART
inlawrev-2500	676	75	deductible	deductible	VERB
inlawrev-2500	676	76	amounts	amount	NOUN
inlawrev-2500	676	77	exceed	exceed	VERB
inlawrev-2500	676	78	duductible	duductible	ADJ
inlawrev-2500	676	79	amounts	amount	NOUN
inlawrev-2500	677	1	i	i	PRON
inlawrev-2500	677	2	d.	d.	PROPN
inlawrev-2500	677	3	''	''	PUNCT
inlawrev-2500	677	4	'	'	PUNCT
inlawrev-2500	677	5	i	i	PRON
inlawrev-2500	677	6	d.	d.	PROPN
inlawrev-2500	677	7	"	"	PUNCT
inlawrev-2500	677	8	*	*	PROPN
inlawrev-2500	677	9	i	i	PRON
inlawrev-2500	677	10	d.	d.	PROPN
inlawrev-2500	677	11	at	at	ADP
inlawrev-2500	677	12	4101	4101	NUM
inlawrev-2500	677	13	.	.	PUNCT
inlawrev-2500	678	1	175	175	NUM
inlawrev-2500	679	1	i	i	PRON
inlawrev-2500	679	2	d.	d.	NOUN
inlawrev-2500	679	3	1982	1982	NUM
inlawrev-2500	679	4	]	]	PUNCT
inlawrev-2500	679	5	personal	personal	ADJ
inlawrev-2500	679	6	service	service	NOUN
inlawrev-2500	679	7	corporation	corporation	NOUN
inlawrev-2500	679	8	663	663	NUM
inlawrev-2500	679	9	quirements	quirement	NOUN
inlawrev-2500	679	10	for	for	ADP
inlawrev-2500	679	11	the	the	DET
inlawrev-2500	679	12	waste	waste	NOUN
inlawrev-2500	679	13	collection	collection	NOUN
inlawrev-2500	679	14	corporations	corporation	NOUN
inlawrev-2500	679	15	.	.	PUNCT
inlawrev-2500	680	1	^^^	^^^	ADP
inlawrev-2500	680	2	the	the	DET
inlawrev-2500	680	3	court	court	NOUN
inlawrev-2500	680	4	was	be	AUX
inlawrev-2500	680	5	able	able	ADJ
inlawrev-2500	680	6	to	to	PART
inlawrev-2500	680	7	rectify	rectify	VERB
inlawrev-2500	680	8	this	this	DET
inlawrev-2500	680	9	difficulty	difficulty	NOUN
inlawrev-2500	680	10	using	use	VERB
inlawrev-2500	680	11	sections	section	NOUN
inlawrev-2500	680	12	401	401	NUM
inlawrev-2500	680	13	and	and	CCONJ
inlawrev-2500	680	14	414;^	414;^	NUM
inlawrev-2500	680	15	"	"	PUNCT
inlawrev-2500	680	16	thus	thus	ADV
inlawrev-2500	680	17	,	,	PUNCT
inlawrev-2500	680	18	contributions	contribution	NOUN
inlawrev-2500	680	19	to	to	ADP
inlawrev-2500	680	20	the	the	DET
inlawrev-2500	680	21	a	a	PROPN
inlawrev-2500	680	22	&	&	CCONJ
inlawrev-2500	680	23	r	r	NOUN
inlawrev-2500	680	24	plans	plan	NOUN
inlawrev-2500	680	25	were	be	AUX
inlawrev-2500	680	26	includible	includible	ADJ
inlawrev-2500	680	27	in	in	ADP
inlawrev-2500	680	28	the	the	DET
inlawrev-2500	680	29	gross	gross	ADJ
inlawrev-2500	680	30	incomes	income	NOUN
inlawrev-2500	680	31	of	of	ADP
inlawrev-2500	680	32	achiro	achiro	ADP
inlawrev-2500	680	33	and	and	CCONJ
inlawrev-2500	680	34	rossi	rossi	ADJ
inlawrev-2500	680	35	.	.	PUNCT
inlawrev-2500	681	1	^^^	^^^	PUNCT
inlawrev-2500	681	2	the	the	DET
inlawrev-2500	681	3	service	service	NOUN
inlawrev-2500	681	4	,	,	PUNCT
inlawrev-2500	681	5	additionally	additionally	ADV
inlawrev-2500	681	6	,	,	PUNCT
inlawrev-2500	681	7	was	be	AUX
inlawrev-2500	681	8	attempting	attempt	VERB
inlawrev-2500	681	9	to	to	PART
inlawrev-2500	681	10	use	use	VERB
inlawrev-2500	681	11	section	section	NOUN
inlawrev-2500	681	12	482	482	NUM
inlawrev-2500	681	13	to	to	PART
inlawrev-2500	681	14	reallocate	reallocate	VERB
inlawrev-2500	681	15	income	income	NOUN
inlawrev-2500	681	16	among	among	ADP
inlawrev-2500	681	17	the	the	DET
inlawrev-2500	681	18	three	three	NUM
inlawrev-2500	681	19	corporations	corporation	NOUN
inlawrev-2500	681	20	,	,	PUNCT
inlawrev-2500	681	21	instead	instead	ADV
inlawrev-2500	681	22	of	of	ADP
inlawrev-2500	681	23	between	between	ADP
inlawrev-2500	681	24	the	the	DET
inlawrev-2500	681	25	personal	personal	ADJ
inlawrev-2500	681	26	service	service	NOUN
inlawrev-2500	681	27	corporation	corporation	NOUN
inlawrev-2500	681	28	and	and	CCONJ
inlawrev-2500	681	29	its	its	PRON
inlawrev-2500	681	30	employees	employee	NOUN
inlawrev-2500	681	31	.	.	PUNCT
inlawrev-2500	682	1	the	the	DET
inlawrev-2500	682	2	court	court	NOUN
inlawrev-2500	682	3	clearly	clearly	ADV
inlawrev-2500	682	4	saw	see	VERB
inlawrev-2500	682	5	no	no	DET
inlawrev-2500	682	6	distortion	distortion	NOUN
inlawrev-2500	682	7	of	of	ADP
inlawrev-2500	682	8	income	income	NOUN
inlawrev-2500	682	9	among	among	ADP
inlawrev-2500	682	10	the	the	DET
inlawrev-2500	682	11	corporations	corporation	NOUN
inlawrev-2500	682	12	,	,	PUNCT
inlawrev-2500	682	13	^^^	^^^	PUNCT
inlawrev-2500	682	14	but	but	CCONJ
inlawrev-2500	682	15	it	it	PRON
inlawrev-2500	682	16	may	may	AUX
inlawrev-2500	682	17	have	have	AUX
inlawrev-2500	682	18	been	be	AUX
inlawrev-2500	682	19	more	more	ADV
inlawrev-2500	682	20	receptive	receptive	ADJ
inlawrev-2500	682	21	to	to	ADP
inlawrev-2500	682	22	the	the	DET
inlawrev-2500	682	23	section	section	NOUN
inlawrev-2500	682	24	482	482	NUM
inlawrev-2500	682	25	appeal	appeal	NOUN
inlawrev-2500	682	26	if	if	SCONJ
inlawrev-2500	682	27	the	the	DET
inlawrev-2500	682	28	reallocation	reallocation	NOUN
inlawrev-2500	682	29	was	be	AUX
inlawrev-2500	682	30	between	between	ADP
inlawrev-2500	682	31	achiro	achiro	ADP
inlawrev-2500	682	32	,	,	PUNCT
inlawrev-2500	682	33	rossi	rossi	ADJ
inlawrev-2500	682	34	,	,	PUNCT
inlawrev-2500	682	35	and	and	CCONJ
inlawrev-2500	682	36	a	a	PRON
inlawrev-2500	682	37	&	&	CCONJ
inlawrev-2500	682	38	r.	r.	PROPN
inlawrev-2500	682	39	indeed	indeed	ADV
inlawrev-2500	682	40	,	,	PUNCT
inlawrev-2500	682	41	all	all	DET
inlawrev-2500	682	42	the	the	DET
inlawrev-2500	682	43	cases	case	NOUN
inlawrev-2500	682	44	examined	examine	VERB
inlawrev-2500	682	45	by	by	ADP
inlawrev-2500	682	46	the	the	DET
inlawrev-2500	682	47	court	court	NOUN
inlawrev-2500	682	48	were	be	AUX
inlawrev-2500	682	49	inadequate	inadequate	ADJ
inlawrev-2500	682	50	compensation	compensation	NOUN
inlawrev-2500	682	51	cases	case	NOUN
inlawrev-2500	682	52	.	.	PUNCT
inlawrev-2500	683	1	^	^	NOUN
inlawrev-2500	683	2	*	*	NOUN
inlawrev-2500	683	3	°	°	ADP
inlawrev-2500	683	4	the	the	DET
inlawrev-2500	683	5	limiting	limit	VERB
inlawrev-2500	683	6	language	language	NOUN
inlawrev-2500	683	7	of	of	ADP
inlawrev-2500	683	8	the	the	DET
inlawrev-2500	683	9	court	court	NOUN
inlawrev-2500	683	10	may	may	AUX
inlawrev-2500	683	11	have	have	AUX
inlawrev-2500	683	12	been	be	AUX
inlawrev-2500	683	13	included	include	VERB
inlawrev-2500	683	14	to	to	PART
inlawrev-2500	683	15	meet	meet	VERB
inlawrev-2500	683	16	this	this	DET
inlawrev-2500	683	17	contingency	contingency	NOUN
inlawrev-2500	683	18	.	.	PUNCT
inlawrev-2500	684	1	the	the	DET
inlawrev-2500	684	2	court	court	NOUN
inlawrev-2500	684	3	also	also	ADV
inlawrev-2500	684	4	may	may	AUX
inlawrev-2500	684	5	have	have	AUX
inlawrev-2500	684	6	intended	intend	VERB
inlawrev-2500	684	7	only	only	ADV
inlawrev-2500	684	8	to	to	PART
inlawrev-2500	684	9	clarify	clarify	VERB
inlawrev-2500	684	10	that	that	SCONJ
inlawrev-2500	684	11	it	it	PRON
inlawrev-2500	684	12	might	might	AUX
inlawrev-2500	684	13	entertain	entertain	AUX
inlawrev-2500	684	14	section	section	VERB
inlawrev-2500	684	15	482	482	NUM
inlawrev-2500	684	16	arguments	argument	NOUN
inlawrev-2500	684	17	where	where	SCONJ
inlawrev-2500	684	18	incorporation	incorporation	NOUN
inlawrev-2500	684	19	is	be	AUX
inlawrev-2500	684	20	primarily	primarily	ADV
inlawrev-2500	684	21	to	to	PART
inlawrev-2500	684	22	obtain	obtain	VERB
inlawrev-2500	684	23	benefits	benefit	NOUN
inlawrev-2500	684	24	if	if	SCONJ
inlawrev-2500	684	25	other	other	ADJ
inlawrev-2500	684	26	indicia	indicia	NOUN
inlawrev-2500	684	27	of	of	ADP
inlawrev-2500	684	28	income	income	NOUN
inlawrev-2500	684	29	distortion	distortion	NOUN
inlawrev-2500	684	30	are	be	AUX
inlawrev-2500	684	31	present	present	ADJ
inlawrev-2500	684	32	.	.	PUNCT
inlawrev-2500	685	1	although	although	SCONJ
inlawrev-2500	685	2	the	the	DET
inlawrev-2500	685	3	true	true	ADJ
inlawrev-2500	685	4	impact	impact	NOUN
inlawrev-2500	685	5	of	of	ADP
inlawrev-2500	685	6	achiro	achiro	ADV
inlawrev-2500	685	7	is	be	AUX
inlawrev-2500	685	8	unclear	unclear	ADJ
inlawrev-2500	685	9	,	,	PUNCT
inlawrev-2500	685	10	incorporation	incorporation	NOUN
inlawrev-2500	685	11	for	for	ADP
inlawrev-2500	685	12	the	the	DET
inlawrev-2500	685	13	primary	primary	ADJ
inlawrev-2500	685	14	purpose	purpose	NOUN
inlawrev-2500	685	15	of	of	ADP
inlawrev-2500	685	16	taking	take	VERB
inlawrev-2500	685	17	advantage	advantage	NOUN
inlawrev-2500	685	18	of	of	ADP
inlawrev-2500	685	19	corporate	corporate	ADJ
inlawrev-2500	685	20	benefit	benefit	NOUN
inlawrev-2500	685	21	plans	plan	NOUN
inlawrev-2500	685	22	alone	alone	ADV
inlawrev-2500	685	23	does	do	AUX
inlawrev-2500	685	24	not	not	PART
inlawrev-2500	685	25	automatically	automatically	ADV
inlawrev-2500	685	26	"	"	PUNCT
inlawrev-2500	685	27	trigger	trigger	NOUN
inlawrev-2500	685	28	"	"	PUNCT
inlawrev-2500	685	29	section	section	NOUN
inlawrev-2500	685	30	482	482	NUM
inlawrev-2500	685	31	.	.	PUNCT
inlawrev-2500	686	1	this	this	DET
inlawrev-2500	686	2	construction	construction	NOUN
inlawrev-2500	686	3	is	be	AUX
inlawrev-2500	686	4	fortified	fortify	VERB
inlawrev-2500	686	5	by	by	ADP
inlawrev-2500	686	6	keller	keller	PROPN
inlawrev-2500	686	7	v.	v.	PROPN
inlawrev-2500	686	8	commissioner.^^^	commissioner.^^^	PROPN
inlawrev-2500	686	9	2	2	NUM
inlawrev-2500	686	10	.	.	PUNCT
inlawrev-2500	686	11	effect	effect	NOUN
inlawrev-2500	686	12	of	of	ADP
inlawrev-2500	686	13	benefits	benefit	NOUN
inlawrev-2500	686	14	on	on	ADP
inlawrev-2500	686	15	income	income	NOUN
inlawrev-2500	686	16	.	.	PUNCT
inlawrev-2500	687	1	—	—	PUNCT
inlawrev-2500	687	2	keller	keller	PROPN
inlawrev-2500	687	3	v.	v.	PROPN
inlawrev-2500	687	4	commissioner	commissioner	PROPN
inlawrev-2500	687	5	dealt	deal	VERB
inlawrev-2500	687	6	with	with	ADP
inlawrev-2500	687	7	the	the	DET
inlawrev-2500	687	8	more	more	ADV
inlawrev-2500	687	9	typical	typical	ADJ
inlawrev-2500	687	10	application	application	NOUN
inlawrev-2500	687	11	of	of	ADP
inlawrev-2500	687	12	section	section	NOUN
inlawrev-2500	687	13	482	482	NUM
inlawrev-2500	687	14	to	to	ADP
inlawrev-2500	687	15	a	a	DET
inlawrev-2500	687	16	personal	personal	ADJ
inlawrev-2500	687	17	service	service	NOUN
inlawrev-2500	687	18	corporation	corporation	NOUN
inlawrev-2500	687	19	.	.	PUNCT
inlawrev-2500	688	1	although	although	SCONJ
inlawrev-2500	688	2	the	the	DET
inlawrev-2500	688	3	fact	fact	NOUN
inlawrev-2500	688	4	situation	situation	NOUN
inlawrev-2500	688	5	is	be	AUX
inlawrev-2500	688	6	complex	complex	ADJ
inlawrev-2500	688	7	and	and	CCONJ
inlawrev-2500	688	8	will	will	AUX
inlawrev-2500	688	9	be	be	AUX
inlawrev-2500	688	10	described	describe	VERB
inlawrev-2500	688	11	in	in	ADP
inlawrev-2500	688	12	detail	detail	NOUN
inlawrev-2500	688	13	at	at	ADP
inlawrev-2500	688	14	a	a	DET
inlawrev-2500	688	15	later	later	ADJ
inlawrev-2500	688	16	point	point	NOUN
inlawrev-2500	688	17	,	,	PUNCT
inlawrev-2500	688	18	for	for	ADP
inlawrev-2500	688	19	the	the	DET
inlawrev-2500	688	20	purposes	purpose	NOUN
inlawrev-2500	688	21	of	of	ADP
inlawrev-2500	688	22	this	this	DET
inlawrev-2500	688	23	discussion	discussion	NOUN
inlawrev-2500	688	24	,	,	PUNCT
inlawrev-2500	688	25	a	a	DET
inlawrev-2500	688	26	summary	summary	NOUN
inlawrev-2500	688	27	presentation	presentation	NOUN
inlawrev-2500	688	28	will	will	AUX
inlawrev-2500	688	29	suffice	suffice	VERB
inlawrev-2500	688	30	.	.	PUNCT
inlawrev-2500	689	1	keller	keller	PROPN
inlawrev-2500	689	2	,	,	PUNCT
inlawrev-2500	689	3	a	a	DET
inlawrev-2500	689	4	pathologist	pathologist	NOUN
inlawrev-2500	689	5	,	,	PUNCT
inlawrev-2500	689	6	was	be	AUX
inlawrev-2500	689	7	a	a	DET
inlawrev-2500	689	8	general	general	ADJ
inlawrev-2500	689	9	partner	partner	NOUN
inlawrev-2500	689	10	with	with	ADP
inlawrev-2500	689	11	several	several	ADJ
inlawrev-2500	689	12	pathologists	pathologist	NOUN
inlawrev-2500	689	13	.	.	PUNCT
inlawrev-2500	690	1	he	he	PRON
inlawrev-2500	690	2	received	receive	VERB
inlawrev-2500	690	3	a	a	DET
inlawrev-2500	690	4	share	share	NOUN
inlawrev-2500	690	5	of	of	ADP
inlawrev-2500	690	6	the	the	DET
inlawrev-2500	690	7	profits	profit	NOUN
inlawrev-2500	690	8	as	as	ADP
inlawrev-2500	690	9	income	income	NOUN
inlawrev-2500	690	10	.	.	PUNCT
inlawrev-2500	691	1	when	when	SCONJ
inlawrev-2500	691	2	he	he	PRON
inlawrev-2500	691	3	became	become	VERB
inlawrev-2500	691	4	concerned	concerned	ADJ
inlawrev-2500	691	5	about	about	ADP
inlawrev-2500	691	6	his	his	PRON
inlawrev-2500	691	7	family	family	NOUN
inlawrev-2500	691	8	's	's	PART
inlawrev-2500	691	9	financial	financial	ADJ
inlawrev-2500	691	10	future	future	NOUN
inlawrev-2500	691	11	,	,	PUNCT
inlawrev-2500	691	12	he	he	PRON
inlawrev-2500	691	13	was	be	AUX
inlawrev-2500	691	14	advised	advise	VERB
inlawrev-2500	691	15	"	"	PUNCT
inlawrev-2500	691	16	^certainly	^certainly	ADV
inlawrev-2500	691	17	,	,	PUNCT
inlawrev-2500	691	18	one	one	NUM
inlawrev-2500	691	19	of	of	ADP
inlawrev-2500	691	20	the	the	DET
inlawrev-2500	691	21	major	major	ADJ
inlawrev-2500	691	22	purposes	purpose	NOUN
inlawrev-2500	691	23	of	of	ADP
inlawrev-2500	691	24	the	the	DET
inlawrev-2500	691	25	corporation	corporation	NOUN
inlawrev-2500	691	26	was	be	AUX
inlawrev-2500	691	27	to	to	PART
inlawrev-2500	691	28	permit	permit	VERB
inlawrev-2500	691	29	adoption	adoption	NOUN
inlawrev-2500	691	30	of	of	ADP
inlawrev-2500	691	31	benefit	benefit	NOUN
inlawrev-2500	691	32	plans	plan	NOUN
inlawrev-2500	691	33	that	that	PRON
inlawrev-2500	691	34	would	would	AUX
inlawrev-2500	691	35	discriminate	discriminate	VERB
inlawrev-2500	691	36	in	in	ADP
inlawrev-2500	691	37	favor	favor	NOUN
inlawrev-2500	691	38	of	of	ADP
inlawrev-2500	691	39	the	the	DET
inlawrev-2500	691	40	petitioners	petitioner	NOUN
inlawrev-2500	691	41	and	and	CCONJ
inlawrev-2500	691	42	yet	yet	ADV
inlawrev-2500	691	43	qualify	qualify	VERB
inlawrev-2500	691	44	under	under	ADP
inlawrev-2500	691	45	section	section	NOUN
inlawrev-2500	691	46	401	401	NUM
inlawrev-2500	691	47	for	for	ADP
inlawrev-2500	691	48	exclusion	exclusion	NOUN
inlawrev-2500	691	49	from	from	ADP
inlawrev-2500	691	50	gross	gross	ADJ
inlawrev-2500	691	51	income	income	NOUN
inlawrev-2500	691	52	.	.	PUNCT
inlawrev-2500	692	1	i	i	PRON
inlawrev-2500	692	2	d.	d.	PROPN
inlawrev-2500	692	3	at	at	ADP
inlawrev-2500	692	4	4103	4103	NUM
inlawrev-2500	692	5	,	,	PUNCT
inlawrev-2500	692	6	4105	4105	NUM
inlawrev-2500	692	7	.	.	PUNCT
inlawrev-2500	693	1	"	"	PUNCT
inlawrev-2500	693	2	yd	yd	NOUN
inlawrev-2500	693	3	.	.	PUNCT
inlawrev-2500	694	1	the	the	DET
inlawrev-2500	694	2	court	court	NOUN
inlawrev-2500	694	3	required	require	VERB
inlawrev-2500	694	4	aggregation	aggregation	NOUN
inlawrev-2500	694	5	of	of	ADP
inlawrev-2500	694	6	employees	employee	NOUN
inlawrev-2500	694	7	between	between	ADP
inlawrev-2500	694	8	a	a	PRON
inlawrev-2500	694	9	&	&	CCONJ
inlawrev-2500	694	10	r	r	NOUN
inlawrev-2500	694	11	and	and	CCONJ
inlawrev-2500	694	12	the	the	DET
inlawrev-2500	694	13	tahoe	tahoe	PROPN
inlawrev-2500	694	14	city	city	NOUN
inlawrev-2500	694	15	disposal	disposal	NOUN
inlawrev-2500	694	16	pursuant	pursuant	ADJ
inlawrev-2500	694	17	to	to	ADP
inlawrev-2500	694	18	section	section	NOUN
inlawrev-2500	694	19	414	414	NUM
inlawrev-2500	694	20	.	.	PUNCT
inlawrev-2500	695	1	notably	notably	ADV
inlawrev-2500	695	2	,	,	PUNCT
inlawrev-2500	695	3	the	the	DET
inlawrev-2500	695	4	distribution	distribution	NOUN
inlawrev-2500	695	5	of	of	ADP
inlawrev-2500	695	6	the	the	DET
inlawrev-2500	695	7	52	52	NUM
inlawrev-2500	695	8	%	%	NOUN
inlawrev-2500	695	9	ownership	ownership	NOUN
inlawrev-2500	695	10	to	to	ADP
inlawrev-2500	695	11	the	the	DET
inlawrev-2500	695	12	brother	brother	NOUN
inlawrev-2500	695	13	,	,	PUNCT
inlawrev-2500	695	14	the	the	DET
inlawrev-2500	695	15	sole	sole	ADJ
inlawrev-2500	695	16	purpose	purpose	NOUN
inlawrev-2500	695	17	of	of	ADP
inlawrev-2500	695	18	which	which	PRON
inlawrev-2500	695	19	was	be	AUX
inlawrev-2500	695	20	to	to	PART
inlawrev-2500	695	21	avoid	avoid	VERB
inlawrev-2500	695	22	this	this	DET
inlawrev-2500	695	23	result	result	NOUN
inlawrev-2500	695	24	,	,	PUNCT
inlawrev-2500	695	25	was	be	AUX
inlawrev-2500	695	26	ineffective	ineffective	ADJ
inlawrev-2500	695	27	to	to	PART
inlawrev-2500	695	28	prevent	prevent	VERB
inlawrev-2500	695	29	the	the	DET
inlawrev-2500	695	30	aggregation	aggregation	NOUN
inlawrev-2500	695	31	.	.	PUNCT
inlawrev-2500	696	1	because	because	SCONJ
inlawrev-2500	696	2	of	of	ADP
inlawrev-2500	696	3	the	the	DET
inlawrev-2500	696	4	agreement	agreement	NOUN
inlawrev-2500	696	5	not	not	PART
inlawrev-2500	696	6	to	to	PART
inlawrev-2500	696	7	vote	vote	VERB
inlawrev-2500	696	8	or	or	CCONJ
inlawrev-2500	696	9	to	to	PART
inlawrev-2500	696	10	vote	vote	VERB
inlawrev-2500	696	11	in	in	ADP
inlawrev-2500	696	12	compliance	compliance	NOUN
inlawrev-2500	696	13	with	with	ADP
inlawrev-2500	696	14	the	the	DET
inlawrev-2500	696	15	wishes	wish	NOUN
inlawrev-2500	696	16	of	of	ADP
inlawrev-2500	696	17	achiro	achiro	ADV
inlawrev-2500	696	18	,	,	PUNCT
inlawrev-2500	696	19	the	the	DET
inlawrev-2500	696	20	voting	voting	NOUN
inlawrev-2500	696	21	rights	right	NOUN
inlawrev-2500	696	22	of	of	ADP
inlawrev-2500	696	23	the	the	DET
inlawrev-2500	696	24	brother	brother	NOUN
inlawrev-2500	696	25	were	be	AUX
inlawrev-2500	696	26	either	either	CCONJ
inlawrev-2500	696	27	disregarded	disregarded	ADJ
inlawrev-2500	696	28	or	or	CCONJ
inlawrev-2500	696	29	attributed	attribute	VERB
inlawrev-2500	696	30	to	to	ADP
inlawrev-2500	696	31	achiro	achiro	ADV
inlawrev-2500	696	32	in	in	ADP
inlawrev-2500	696	33	determining	determine	VERB
inlawrev-2500	696	34	whether	whether	SCONJ
inlawrev-2500	696	35	a	a	DET
inlawrev-2500	696	36	controlled	control	VERB
inlawrev-2500	696	37	group	group	NOUN
inlawrev-2500	696	38	of	of	ADP
inlawrev-2500	696	39	corporations	corporation	NOUN
inlawrev-2500	696	40	existed	exist	VERB
inlawrev-2500	696	41	.	.	PUNCT
inlawrev-2500	697	1	i	i	PRON
inlawrev-2500	697	2	d.	d.	PROPN
inlawrev-2500	697	3	''	''	PUNCT
inlawrev-2500	697	4	'	'	PUNCT
inlawrev-2500	697	5	i	i	PRON
inlawrev-2500	697	6	d.	d.	PROPN
inlawrev-2500	697	7	at	at	ADP
inlawrev-2500	697	8	4105	4105	NUM
inlawrev-2500	697	9	.	.	PUNCT
inlawrev-2500	698	1	"	"	PUNCT
inlawrev-2500	698	2	7d	7d	NUM
inlawrev-2500	698	3	.	.	PUNCT
inlawrev-2500	699	1	at	at	ADP
inlawrev-2500	699	2	4101	4101	NUM
inlawrev-2500	699	3	.	.	PUNCT
inlawrev-2500	700	1	'	'	PUNCT
inlawrev-2500	701	1	*	*	PUNCT
inlawrev-2500	701	2	7d	7d	NUM
inlawrev-2500	701	3	.	.	PUNCT
inlawrev-2500	702	1	at	at	ADP
inlawrev-2500	702	2	4099	4099	NUM
inlawrev-2500	702	3	-	-	SYM
inlawrev-2500	702	4	100	100	NUM
inlawrev-2500	702	5	.	.	PUNCT
inlawrev-2500	703	1	the	the	DET
inlawrev-2500	703	2	court	court	NOUN
inlawrev-2500	703	3	examined	examine	VERB
inlawrev-2500	703	4	borge	borge	NOUN
inlawrev-2500	703	5	v.	v.	ADP
inlawrev-2500	703	6	commissioner	commissioner	NOUN
inlawrev-2500	703	7	,	,	PUNCT
inlawrev-2500	703	8	405	405	NUM
inlawrev-2500	703	9	f.2d	f.2d	ADP
inlawrev-2500	703	10	673	673	NUM
inlawrev-2500	703	11	{	{	PUNCT
inlawrev-2500	703	12	2d	2d	NUM
inlawrev-2500	703	13	cir	cir	NOUN
inlawrev-2500	703	14	.	.	PUNCT
inlawrev-2500	703	15	1968	1968	NUM
inlawrev-2500	703	16	)	)	PUNCT
inlawrev-2500	703	17	,	,	PUNCT
inlawrev-2500	703	18	jones	jones	PROPN
inlawrev-2500	703	19	v.	v.	PROPN
inlawrev-2500	703	20	commissioner	commissioner	PROPN
inlawrev-2500	703	21	,	,	PUNCT
inlawrev-2500	703	22	64	64	NUM
inlawrev-2500	703	23	t.c	t.c	PROPN
inlawrev-2500	703	24	.	.	PROPN
inlawrev-2500	703	25	1066	1066	NUM
inlawrev-2500	703	26	(	(	PUNCT
inlawrev-2500	703	27	1975	1975	NUM
inlawrev-2500	703	28	)	)	PUNCT
inlawrev-2500	703	29	,	,	PUNCT
inlawrev-2500	704	1	[	[	X
inlawrev-2500	704	2	1981	1981	NUM
inlawrev-2500	704	3	transfer	transfer	NOUN
inlawrev-2500	704	4	binder	binder	NOUN
inlawrev-2500	704	5	]	]	PUNCT
inlawrev-2500	704	6	tax	tax	NOUN
inlawrev-2500	704	7	ct	ct	PROPN
inlawrev-2500	704	8	.	.	PUNCT
inlawrev-2500	704	9	rep	rep	PROPN
inlawrev-2500	704	10	.	.	PROPN
inlawrev-2500	704	11	(	(	PUNCT
inlawrev-2500	704	12	cch	cch	PROPN
inlawrev-2500	704	13	)	)	PUNCT
inlawrev-2500	704	14	no	no	NOUN
inlawrev-2500	704	15	.	.	NOUN
inlawrev-2500	704	16	38,401	38,401	NUM
inlawrev-2500	704	17	,	,	PUNCT
inlawrev-2500	704	18	at	at	ADP
inlawrev-2500	704	19	4183	4183	NUM
inlawrev-2500	704	20	,	,	PUNCT
inlawrev-2500	704	21	rubin	rubin	PROPN
inlawrev-2500	704	22	v.	v.	PROPN
inlawrev-2500	704	23	commissioner	commissioner	PROPN
inlawrev-2500	704	24	,	,	PUNCT
inlawrev-2500	704	25	51	51	NUM
inlawrev-2500	704	26	t.c	t.c	PROPN
inlawrev-2500	704	27	.	.	PROPN
inlawrev-2500	704	28	251	251	NUM
inlawrev-2500	704	29	(	(	PUNCT
inlawrev-2500	704	30	1968	1968	NUM
inlawrev-2500	704	31	)	)	PUNCT
inlawrev-2500	704	32	,	,	PUNCT
inlawrev-2500	704	33	rev'd	rev'd	VERB
inlawrev-2500	704	34	and	and	CCONJ
inlawrev-2500	704	35	remanded	remand	VERB
inlawrev-2500	704	36	,	,	PUNCT
inlawrev-2500	704	37	429	429	NUM
inlawrev-2500	704	38	f.2d	f.2d	ADP
inlawrev-2500	704	39	650	650	NUM
inlawrev-2500	704	40	(	(	PUNCT
inlawrev-2500	704	41	2d	2d	NUM
inlawrev-2500	704	42	cir	cir	NOUN
inlawrev-2500	704	43	.	.	PROPN
inlawrev-2500	704	44	1970	1970	NUM
inlawrev-2500	704	45	)	)	PUNCT
inlawrev-2500	704	46	,	,	PUNCT
inlawrev-2500	704	47	on	on	ADP
inlawrev-2500	704	48	remand	remand	NOUN
inlawrev-2500	704	49	,	,	PUNCT
inlawrev-2500	704	50	56	56	NUM
inlawrev-2500	704	51	t.c	t.c	PROPN
inlawrev-2500	704	52	.	.	PROPN
inlawrev-2500	704	53	1155	1155	NUM
inlawrev-2500	704	54	(	(	PUNCT
inlawrev-2500	704	55	1971	1971	NUM
inlawrev-2500	704	56	)	)	PUNCT
inlawrev-2500	704	57	,	,	PUNCT
inlawrev-2500	704	58	aff'd	aff'd	NOUN
inlawrev-2500	704	59	,	,	PUNCT
inlawrev-2500	704	60	460	460	NUM
inlawrev-2500	704	61	f.2d	f.2d	NOUN
inlawrev-2500	704	62	1216	1216	NUM
inlawrev-2500	704	63	(	(	PUNCT
inlawrev-2500	704	64	2d	2d	NUM
inlawrev-2500	704	65	cir	cir	NOUN
inlawrev-2500	704	66	.	.	PROPN
inlawrev-2500	704	67	1972	1972	NUM
inlawrev-2500	704	68	)	)	PUNCT
inlawrev-2500	704	69	,	,	PUNCT
inlawrev-2500	704	70	and	and	CCONJ
inlawrev-2500	704	71	ach	ach	PROPN
inlawrev-2500	704	72	v.	v.	PROPN
inlawrev-2500	704	73	commissioner	commissioner	PROPN
inlawrev-2500	704	74	,	,	PUNCT
inlawrev-2500	704	75	42	42	NUM
inlawrev-2500	704	76	t.c	t.c	PROPN
inlawrev-2500	704	77	.	.	PROPN
inlawrev-2500	704	78	114	114	NUM
inlawrev-2500	704	79	(	(	PUNCT
inlawrev-2500	704	80	1964	1964	NUM
inlawrev-2500	704	81	)	)	PUNCT
inlawrev-2500	704	82	,	,	PUNCT
inlawrev-2500	704	83	aff'd	aff'd	NOUN
inlawrev-2500	704	84	,	,	PUNCT
inlawrev-2500	704	85	358	358	NUM
inlawrev-2500	704	86	f.2d	f.2d	X
inlawrev-2500	704	87	342	342	NUM
inlawrev-2500	704	88	(	(	PUNCT
inlawrev-2500	704	89	6th	6th	ADJ
inlawrev-2500	704	90	cir	cir	NOUN
inlawrev-2500	704	91	.	.	PROPN
inlawrev-2500	704	92	1966	1966	NUM
inlawrev-2500	704	93	)	)	PUNCT
inlawrev-2500	704	94	.	.	PUNCT
inlawrev-2500	704	95	'	'	PUNCT
inlawrev-2500	705	1	"	"	PUNCT
inlawrev-2500	705	2	[	[	X
inlawrev-2500	705	3	1981	1981	NUM
inlawrev-2500	705	4	transfer	transfer	NOUN
inlawrev-2500	705	5	binder	binder	NOUN
inlawrev-2500	705	6	]	]	PUNCT
inlawrev-2500	705	7	tax	tax	NOUN
inlawrev-2500	705	8	ct	ct	PROPN
inlawrev-2500	705	9	.	.	PUNCT
inlawrev-2500	705	10	rep	rep	PROPN
inlawrev-2500	705	11	.	.	PROPN
inlawrev-2500	705	12	(	(	PUNCT
inlawrev-2500	705	13	cch	cch	PROPN
inlawrev-2500	705	14	)	)	PUNCT
inlawrev-2500	705	15	at	at	ADP
inlawrev-2500	705	16	4183	4183	NUM
inlawrev-2500	705	17	.	.	PUNCT
inlawrev-2500	706	1	664	664	NUM
inlawrev-2500	706	2	indiana	indiana	PROPN
inlawrev-2500	706	3	lawreview	lawreview	PROPN
inlawrev-2500	707	1	[	[	X
inlawrev-2500	707	2	vol	vol	NOUN
inlawrev-2500	707	3	.	.	PUNCT
inlawrev-2500	707	4	15:639	15:639	NUM
inlawrev-2500	707	5	to	to	PART
inlawrev-2500	707	6	form	form	VERB
inlawrev-2500	707	7	a	a	DET
inlawrev-2500	707	8	corporation	corporation	NOUN
inlawrev-2500	707	9	to	to	PART
inlawrev-2500	707	10	run	run	VERB
inlawrev-2500	707	11	his	his	PRON
inlawrev-2500	707	12	pathology	pathology	NOUN
inlawrev-2500	707	13	practice	practice	NOUN
inlawrev-2500	707	14	.	.	PUNCT
inlawrev-2500	708	1	the	the	DET
inlawrev-2500	708	2	corporation	corporation	NOUN
inlawrev-2500	708	3	,	,	PUNCT
inlawrev-2500	708	4	which	which	PRON
inlawrev-2500	708	5	thereafter	thereafter	ADV
inlawrev-2500	708	6	served	serve	VERB
inlawrev-2500	708	7	in	in	ADP
inlawrev-2500	708	8	keller	keller	PROPN
inlawrev-2500	708	9	's	's	PART
inlawrev-2500	708	10	place	place	NOUN
inlawrev-2500	708	11	as	as	ADP
inlawrev-2500	708	12	a	a	DET
inlawrev-2500	708	13	general	general	ADJ
inlawrev-2500	708	14	partner	partner	NOUN
inlawrev-2500	708	15	,	,	PUNCT
inlawrev-2500	708	16	adopted	adopt	VERB
inlawrev-2500	708	17	several	several	ADJ
inlawrev-2500	708	18	benefit	benefit	NOUN
inlawrev-2500	708	19	plans	plan	NOUN
inlawrev-2500	708	20	as	as	ADV
inlawrev-2500	708	21	well	well	ADV
inlawrev-2500	708	22	as	as	ADP
inlawrev-2500	708	23	executing	execute	VERB
inlawrev-2500	708	24	an	an	DET
inlawrev-2500	708	25	employment	employment	NOUN
inlawrev-2500	708	26	contract	contract	NOUN
inlawrev-2500	708	27	with	with	ADP
inlawrev-2500	708	28	keller	keller	PROPN
inlawrev-2500	708	29	.	.	PUNCT
inlawrev-2500	709	1	the	the	DET
inlawrev-2500	709	2	service	service	NOUN
inlawrev-2500	709	3	attempted	attempt	VERB
inlawrev-2500	709	4	to	to	PART
inlawrev-2500	709	5	have	have	VERB
inlawrev-2500	709	6	all	all	DET
inlawrev-2500	709	7	the	the	DET
inlawrev-2500	709	8	income	income	NOUN
inlawrev-2500	709	9	received	receive	VERB
inlawrev-2500	709	10	by	by	ADP
inlawrev-2500	709	11	the	the	DET
inlawrev-2500	709	12	corporation	corporation	NOUN
inlawrev-2500	709	13	taxed	tax	VERB
inlawrev-2500	709	14	to	to	PART
inlawrev-2500	709	15	keller	keller	PROPN
inlawrev-2500	709	16	individually	individually	ADV
inlawrev-2500	709	17	based	base	VERB
inlawrev-2500	709	18	on	on	ADP
inlawrev-2500	709	19	the	the	DET
inlawrev-2500	709	20	assignment	assignment	NOUN
inlawrev-2500	709	21	of	of	ADP
inlawrev-2500	709	22	income	income	NOUN
inlawrev-2500	709	23	doctrine	doctrine	NOUN
inlawrev-2500	709	24	or	or	CCONJ
inlawrev-2500	709	25	section	section	NOUN
inlawrev-2500	709	26	482	482	NUM
inlawrev-2500	709	27	.	.	PUNCT
inlawrev-2500	710	1	the	the	DET
inlawrev-2500	710	2	tax	tax	NOUN
inlawrev-2500	710	3	court	court	NOUN
inlawrev-2500	710	4	found	find	VERB
inlawrev-2500	710	5	section	section	NOUN
inlawrev-2500	710	6	482	482	NUM
inlawrev-2500	710	7	applicable	applicable	ADJ
inlawrev-2500	710	8	.	.	PUNCT
inlawrev-2500	711	1	^^^	^^^	NOUN
inlawrev-2500	711	2	it	it	PRON
inlawrev-2500	711	3	also	also	ADV
inlawrev-2500	711	4	recognized	recognize	VERB
inlawrev-2500	711	5	that	that	SCONJ
inlawrev-2500	711	6	the	the	DET
inlawrev-2500	711	7	appropriate	appropriate	ADJ
inlawrev-2500	711	8	comparison	comparison	NOUN
inlawrev-2500	711	9	figure	figure	NOUN
inlawrev-2500	711	10	for	for	ADP
inlawrev-2500	711	11	the	the	DET
inlawrev-2500	711	12	arm	arm	NOUN
inlawrev-2500	711	13	's	's	PART
inlawrev-2500	711	14	length	length	NOUN
inlawrev-2500	711	15	determination	determination	NOUN
inlawrev-2500	711	16	was	be	AUX
inlawrev-2500	711	17	the	the	DET
inlawrev-2500	711	18	*	*	ADJ
inlawrev-2500	711	19	'	'	NUM
inlawrev-2500	711	20	total	total	ADJ
inlawrev-2500	711	21	compensation	compensation	NOUN
inlawrev-2500	711	22	package,"^*^	package,"^*^	PRON
inlawrev-2500	711	23	including	include	VERB
inlawrev-2500	711	24	corporate	corporate	ADJ
inlawrev-2500	711	25	contributions	contribution	NOUN
inlawrev-2500	711	26	to	to	PART
inlawrev-2500	711	27	benefit	benefit	VERB
inlawrev-2500	711	28	plans	plan	NOUN
inlawrev-2500	711	29	.	.	PUNCT
inlawrev-2500	712	1	^^^	^^^	PUNCT
inlawrev-2500	712	2	significantly	significantly	ADV
inlawrev-2500	712	3	,	,	PUNCT
inlawrev-2500	712	4	the	the	DET
inlawrev-2500	712	5	court	court	NOUN
inlawrev-2500	712	6	went	go	VERB
inlawrev-2500	712	7	on	on	ADP
inlawrev-2500	712	8	to	to	PART
inlawrev-2500	712	9	note	note	VERB
inlawrev-2500	712	10	that	that	SCONJ
inlawrev-2500	712	11	the	the	DET
inlawrev-2500	712	12	benefits	benefit	NOUN
inlawrev-2500	712	13	were	be	AUX
inlawrev-2500	712	14	"	"	PUNCT
inlawrev-2500	712	15	probably	probably	ADV
inlawrev-2500	712	16	worth	worth	ADJ
inlawrev-2500	712	17	more	more	ADJ
inlawrev-2500	712	18	to	to	ADP
inlawrev-2500	712	19	petitioner	petitioner	NOUN
inlawrev-2500	712	20	than	than	ADP
inlawrev-2500	712	21	any	any	DET
inlawrev-2500	712	22	equivalent	equivalent	ADJ
inlawrev-2500	712	23	payment	payment	NOUN
inlawrev-2500	712	24	he	he	PRON
inlawrev-2500	712	25	would	would	AUX
inlawrev-2500	712	26	have	have	AUX
inlawrev-2500	712	27	received	receive	VERB
inlawrev-2500	712	28	outright	outright	ADV
inlawrev-2500	712	29	.	.	PUNCT
inlawrev-2500	713	1	"^	"^	VERB
inlawrev-2500	713	2	®	®	NOUN
inlawrev-2500	713	3	^	^	PUNCT
inlawrev-2500	713	4	the	the	DET
inlawrev-2500	713	5	footnote	footnote	NOUN
inlawrev-2500	713	6	indicated	indicate	VERB
inlawrev-2500	713	7	that	that	SCONJ
inlawrev-2500	713	8	the	the	DET
inlawrev-2500	713	9	court	court	NOUN
inlawrev-2500	713	10	was	be	AUX
inlawrev-2500	713	11	specifically	specifically	ADV
inlawrev-2500	713	12	referring	refer	VERB
inlawrev-2500	713	13	to	to	ADP
inlawrev-2500	713	14	the	the	DET
inlawrev-2500	713	15	tax	tax	NOUN
inlawrev-2500	713	16	reduction	reduction	NOUN
inlawrev-2500	713	17	consequences	consequence	NOUN
inlawrev-2500	713	18	of	of	ADP
inlawrev-2500	713	19	these	these	DET
inlawrev-2500	713	20	plans	plan	NOUN
inlawrev-2500	713	21	.	.	PUNCT
inlawrev-2500	714	1	^*^	^*^	NUM
inlawrev-2500	714	2	the	the	DET
inlawrev-2500	714	3	importance	importance	NOUN
inlawrev-2500	714	4	of	of	ADP
inlawrev-2500	714	5	this	this	DET
inlawrev-2500	714	6	assertion	assertion	NOUN
inlawrev-2500	714	7	and	and	CCONJ
inlawrev-2500	714	8	this	this	DET
inlawrev-2500	714	9	aspect	aspect	NOUN
inlawrev-2500	714	10	of	of	ADP
inlawrev-2500	714	11	the	the	DET
inlawrev-2500	714	12	case	case	NOUN
inlawrev-2500	714	13	can	can	AUX
inlawrev-2500	714	14	only	only	ADV
inlawrev-2500	714	15	be	be	AUX
inlawrev-2500	714	16	appreciated	appreciate	VERB
inlawrev-2500	714	17	if	if	SCONJ
inlawrev-2500	714	18	the	the	DET
inlawrev-2500	714	19	arm	arm	NOUN
inlawrev-2500	714	20	's	's	PART
inlawrev-2500	714	21	length	length	NOUN
inlawrev-2500	714	22	test	test	NOUN
inlawrev-2500	714	23	is	be	AUX
inlawrev-2500	714	24	understood	understand	VERB
inlawrev-2500	714	25	.	.	PUNCT
inlawrev-2500	715	1	the	the	DET
inlawrev-2500	715	2	concern	concern	NOUN
inlawrev-2500	715	3	under	under	ADP
inlawrev-2500	715	4	this	this	DET
inlawrev-2500	715	5	test	test	NOUN
inlawrev-2500	715	6	is	be	AUX
inlawrev-2500	715	7	whether	whether	SCONJ
inlawrev-2500	715	8	income	income	NOUN
inlawrev-2500	715	9	of	of	ADP
inlawrev-2500	715	10	the	the	DET
inlawrev-2500	715	11	employee	employee	NOUN
inlawrev-2500	715	12	is	be	AUX
inlawrev-2500	715	13	''	''	PUNCT
inlawrev-2500	715	14	essentially	essentially	ADV
inlawrev-2500	715	15	equivalent	equivalent	ADJ
inlawrev-2500	715	16	"	"	PUNCT
inlawrev-2500	715	17	to	to	ADP
inlawrev-2500	715	18	his	his	PRON
inlawrev-2500	715	19	income	income	NOUN
inlawrev-2500	715	20	absent	absent	ADJ
inlawrev-2500	715	21	incorporation.^	incorporation.^	PROPN
inlawrev-2500	715	22	®	®	NOUN
inlawrev-2500	715	23	^	^	PUNCT
inlawrev-2500	715	24	of	of	ADP
inlawrev-2500	715	25	course	course	NOUN
inlawrev-2500	715	26	,	,	PUNCT
inlawrev-2500	715	27	the	the	DET
inlawrev-2500	715	28	major	major	ADJ
inlawrev-2500	715	29	problem	problem	NOUN
inlawrev-2500	715	30	,	,	PUNCT
inlawrev-2500	715	31	especially	especially	ADV
inlawrev-2500	715	32	obvious	obvious	ADJ
inlawrev-2500	715	33	in	in	ADP
inlawrev-2500	715	34	the	the	DET
inlawrev-2500	715	35	one	one	NUM
inlawrev-2500	715	36	-	-	PUNCT
inlawrev-2500	715	37	person	person	NOUN
inlawrev-2500	715	38	personal	personal	ADJ
inlawrev-2500	715	39	service	service	NOUN
inlawrev-2500	715	40	corporation	corporation	NOUN
inlawrev-2500	715	41	context	context	NOUN
inlawrev-2500	715	42	,	,	PUNCT
inlawrev-2500	715	43	is	be	AUX
inlawrev-2500	715	44	that	that	SCONJ
inlawrev-2500	715	45	the	the	DET
inlawrev-2500	715	46	corporation	corporation	NOUN
inlawrev-2500	715	47	's	's	PART
inlawrev-2500	715	48	sole	sole	ADJ
inlawrev-2500	715	49	employee	employee	NOUN
inlawrev-2500	715	50	received	receive	VERB
inlawrev-2500	715	51	all	all	DET
inlawrev-2500	715	52	the	the	DET
inlawrev-2500	715	53	income	income	NOUN
inlawrev-2500	715	54	before	before	ADP
inlawrev-2500	715	55	incorporation	incorporation	NOUN
inlawrev-2500	715	56	.	.	PUNCT
inlawrev-2500	716	1	[	[	X
inlawrev-2500	716	2	0]ne	0]ne	X
inlawrev-2500	716	3	would	would	AUX
inlawrev-2500	716	4	expect	expect	VERB
inlawrev-2500	716	5	petitioner	petitioner	NOUN
inlawrev-2500	716	6	,	,	PUNCT
inlawrev-2500	716	7	in	in	ADP
inlawrev-2500	716	8	an	an	DET
inlawrev-2500	716	9	arm's	arm'	NOUN
inlawrev-2500	716	10	-	-	PUNCT
inlawrev-2500	716	11	length	length	NOUN
inlawrev-2500	716	12	transaction	transaction	NOUN
inlawrev-2500	716	13	with	with	ADP
inlawrev-2500	716	14	an	an	DET
inlawrev-2500	716	15	unrelated	unrelated	ADJ
inlawrev-2500	716	16	party	party	NOUN
inlawrev-2500	716	17	,	,	PUNCT
inlawrev-2500	716	18	to	to	PART
inlawrev-2500	716	19	have	have	AUX
inlawrev-2500	716	20	bargained	bargain	VERB
inlawrev-2500	716	21	for	for	ADP
inlawrev-2500	716	22	a	a	DET
inlawrev-2500	716	23	total	total	ADJ
inlawrev-2500	716	24	compensation	compensation	NOUN
inlawrev-2500	716	25	package	package	NOUN
inlawrev-2500	716	26	which	which	PRON
inlawrev-2500	716	27	would	would	AUX
inlawrev-2500	716	28	approximate	approximate	VERB
inlawrev-2500	716	29	the	the	DET
inlawrev-2500	716	30	amounts	amount	NOUN
inlawrev-2500	716	31	he	he	PRON
inlawrev-2500	716	32	previously	previously	ADV
inlawrev-2500	716	33	received	receive	VERB
inlawrev-2500	716	34	as	as	ADP
inlawrev-2500	716	35	a	a	DET
inlawrev-2500	716	36	sole	sole	ADJ
inlawrev-2500	716	37	proprietor	proprietor	NOUN
inlawrev-2500	716	38	.	.	PUNCT
inlawrev-2500	717	1	one	one	PRON
inlawrev-2500	717	2	would	would	AUX
inlawrev-2500	717	3	similarly	similarly	ADV
inlawrev-2500	717	4	expect	expect	VERB
inlawrev-2500	717	5	that	that	DET
inlawrev-2500	717	6	petitioner	petitioner	NOUN
inlawrev-2500	717	7	's	's	PART
inlawrev-2500	717	8	total	total	ADJ
inlawrev-2500	717	9	compensation	compensation	NOUN
inlawrev-2500	717	10	would	would	AUX
inlawrev-2500	717	11	also	also	ADV
inlawrev-2500	717	12	reflect	reflect	VERB
inlawrev-2500	717	13	any	any	DET
inlawrev-2500	717	14	increase	increase	NOUN
inlawrev-2500	717	15	in	in	ADP
inlawrev-2500	717	16	[	[	X
inlawrev-2500	717	17	the	the	DET
inlawrev-2500	717	18	partnership	partnership	NOUN
inlawrev-2500	717	19	's	's	PART
inlawrev-2500	717	20	]	]	PUNCT
inlawrev-2500	717	21	earnings	earning	NOUN
inlawrev-2500	717	22	over	over	ADV
inlawrev-2500	717	23	and	and	CCONJ
inlawrev-2500	717	24	above	above	ADP
inlawrev-2500	717	25	the	the	DET
inlawrev-2500	717	26	pre	pre	NOUN
inlawrev-2500	717	27	-	-	NOUN
inlawrev-2500	717	28	incorporation	incorporation	NOUN
inlawrev-2500	717	29	years	year	NOUN
inlawrev-2500	717	30	.	.	PUNCT
inlawrev-2500	718	1	to	to	ADP
inlawrev-2500	718	2	the	the	DET
inlawrev-2500	718	3	extent	extent	NOUN
inlawrev-2500	718	4	of	of	ADP
inlawrev-2500	718	5	any	any	DET
inlawrev-2500	718	6	meaningful	meaningful	ADJ
inlawrev-2500	718	7	disparity	disparity	NOUN
inlawrev-2500	718	8	between	between	ADP
inlawrev-2500	718	9	these	these	DET
inlawrev-2500	718	10	amounts	amount	NOUN
inlawrev-2500	718	11	,	,	PUNCT
inlawrev-2500	718	12	it	it	PRON
inlawrev-2500	718	13	is	be	AUX
inlawrev-2500	718	14	our	our	PRON
inlawrev-2500	718	15	view	view	NOUN
inlawrev-2500	718	16	that	that	SCONJ
inlawrev-2500	718	17	the	the	DET
inlawrev-2500	718	18	commissioner	commissioner	NOUN
inlawrev-2500	718	19	is	be	AUX
inlawrev-2500	718	20	correspondingly	correspondingly	ADV
inlawrev-2500	718	21	justified	justify	VERB
inlawrev-2500	718	22	in	in	ADP
inlawrev-2500	718	23	making	make	VERB
inlawrev-2500	718	24	an	an	DET
inlawrev-2500	718	25	adjustment	adjustment	NOUN
inlawrev-2500	718	26	in	in	ADP
inlawrev-2500	718	27	petitioner	petitioner	NOUN
inlawrev-2500	718	28	's	's	PART
inlawrev-2500	718	29	income	income	NOUN
inlawrev-2500	718	30	to	to	PART
inlawrev-2500	718	31	properly	properly	ADV
inlawrev-2500	718	32	reflect	reflect	VERB
inlawrev-2500	718	33	the	the	DET
inlawrev-2500	718	34	true	true	ADJ
inlawrev-2500	718	35	taxable	taxable	ADJ
inlawrev-2500	718	36	income	income	NOUN
inlawrev-2500	718	37	he	he	PRON
inlawrev-2500	718	38	earned	earn	VERB
inlawrev-2500	718	39	.	.	PUNCT
inlawrev-2500	718	40	.	.	PUNCT
inlawrev-2500	718	41	.	.	PUNCT
inlawrev-2500	719	1	.^	.^	PROPN
inlawrev-2500	719	2	®	®	NOUN
inlawrev-2500	719	3	*	*	PUNCT
inlawrev-2500	719	4	under	under	ADP
inlawrev-2500	719	5	this	this	DET
inlawrev-2500	719	6	test	test	NOUN
inlawrev-2500	719	7	,	,	PUNCT
inlawrev-2500	719	8	any	any	DET
inlawrev-2500	719	9	income	income	NOUN
inlawrev-2500	719	10	less	less	ADJ
inlawrev-2500	719	11	than	than	SCONJ
inlawrev-2500	719	12	the	the	DET
inlawrev-2500	719	13	entire	entire	ADJ
inlawrev-2500	719	14	earning	earning	NOUN
inlawrev-2500	719	15	is	be	AUX
inlawrev-2500	719	16	subject	subject	ADJ
inlawrev-2500	719	17	to	to	ADP
inlawrev-2500	719	18	scrutiny.^	scrutiny.^	PROPN
inlawrev-2500	719	19	®	®	PROPN
inlawrev-2500	719	20	*	*	PUNCT
inlawrev-2500	719	21	keller	keller	PROPN
inlawrev-2500	719	22	received	receive	VERB
inlawrev-2500	719	23	less	less	ADJ
inlawrev-2500	719	24	income	income	NOUN
inlawrev-2500	719	25	from	from	ADP
inlawrev-2500	719	26	the	the	DET
inlawrev-2500	719	27	corporation	corporation	NOUN
inlawrev-2500	719	28	than	than	SCONJ
inlawrev-2500	719	29	he	he	PRON
inlawrev-2500	719	30	had	have	VERB
inlawrev-2500	719	31	''	''	PUNCT
inlawrev-2500	719	32	'	'	PUNCT
inlawrev-2500	719	33	i	i	PROPN
inlawrev-2500	719	34	d	d	PROPN
inlawrev-2500	719	35	,	,	PUNCT
inlawrev-2500	719	36	at	at	ADP
inlawrev-2500	719	37	4189	4189	NUM
inlawrev-2500	719	38	.	.	PUNCT
inlawrev-2500	720	1	*	*	PUNCT
inlawrev-2500	720	2	"	"	PUNCT
inlawrev-2500	720	3	/d	/d	PUNCT
inlawrev-2500	720	4	.	.	PUNCT
inlawrev-2500	721	1	at	at	ADP
inlawrev-2500	721	2	4191	4191	NUM
inlawrev-2500	721	3	.	.	PUNCT
inlawrev-2500	722	1	"	"	PUNCT
inlawrev-2500	722	2	vd	vd	NOUN
inlawrev-2500	722	3	.	.	PUNCT
inlawrev-2500	723	1	at	at	ADP
inlawrev-2500	723	2	4191	4191	NUM
inlawrev-2500	723	3	-	-	SYM
inlawrev-2500	723	4	92	92	NUM
inlawrev-2500	723	5	.	.	PUNCT
inlawrev-2500	723	6	'	'	PUNCT
inlawrev-2500	723	7	"	"	PUNCT
inlawrev-2500	723	8	'	'	PUNCT
inlawrev-2500	723	9	i	i	PRON
inlawrev-2500	723	10	d.	d.	PROPN
inlawrev-2500	723	11	at	at	ADP
inlawrev-2500	723	12	4192	4192	NUM
inlawrev-2500	723	13	.	.	PUNCT
inlawrev-2500	723	14	''	''	PUNCT
inlawrev-2500	723	15	'	'	PUNCT
inlawrev-2500	723	16	see	see	VERB
inlawrev-2500	723	17	i	i	PRON
inlawrev-2500	723	18	d.	d.	PROPN
inlawrev-2500	723	19	at	at	ADP
inlawrev-2500	723	20	4197	4197	NUM
inlawrev-2500	723	21	n.l5	n.l5	NOUN
inlawrev-2500	723	22	.	.	PUNCT
inlawrev-2500	724	1	'	'	PUNCT
inlawrev-2500	725	1	"	"	PUNCT
inlawrev-2500	725	2	i	i	PRON
inlawrev-2500	725	3	d.	d.	PROPN
inlawrev-2500	725	4	at	at	ADP
inlawrev-2500	725	5	4191	4191	NUM
inlawrev-2500	725	6	.	.	PUNCT
inlawrev-2500	725	7	'	'	PUNCT
inlawrev-2500	726	1	"	"	PUNCT
inlawrev-2500	726	2	i	i	PRON
inlawrev-2500	726	3	d.	d.	PROPN
inlawrev-2500	726	4	"	"	PUNCT
inlawrev-2500	726	5	'	'	PUNCT
inlawrev-2500	726	6	i	i	PRON
inlawrev-2500	726	7	d.	d.	PROPN
inlawrev-2500	726	8	1982	1982	NUM
inlawrev-2500	726	9	]	]	PUNCT
inlawrev-2500	726	10	personal	personal	ADJ
inlawrev-2500	726	11	service	service	NOUN
inlawrev-2500	726	12	corporation	corporation	NOUN
inlawrev-2500	726	13	665	665	NUM
inlawrev-2500	726	14	previously	previously	ADV
inlawrev-2500	726	15	received	receive	VERB
inlawrev-2500	726	16	as	as	ADP
inlawrev-2500	726	17	a	a	DET
inlawrev-2500	726	18	sole	sole	ADJ
inlawrev-2500	726	19	practitioner	practitioner	NOUN
inlawrev-2500	726	20	or	or	CCONJ
inlawrev-2500	726	21	than	than	SCONJ
inlawrev-2500	726	22	he	he	PRON
inlawrev-2500	726	23	would	would	AUX
inlawrev-2500	726	24	have	have	AUX
inlawrev-2500	726	25	received	receive	VERB
inlawrev-2500	726	26	absent	absent	ADJ
inlawrev-2500	726	27	incorporation	incorporation	NOUN
inlawrev-2500	726	28	.	.	PUNCT
inlawrev-2500	727	1	the	the	DET
inlawrev-2500	727	2	tax	tax	NOUN
inlawrev-2500	727	3	court	court	NOUN
inlawrev-2500	727	4	,	,	PUNCT
inlawrev-2500	727	5	nonetheless	nonetheless	ADV
inlawrev-2500	727	6	,	,	PUNCT
inlawrev-2500	727	7	found	find	VERB
inlawrev-2500	727	8	that	that	SCONJ
inlawrev-2500	727	9	his	his	PRON
inlawrev-2500	727	10	total	total	ADJ
inlawrev-2500	727	11	compensation	compensation	NOUN
inlawrev-2500	727	12	was	be	AUX
inlawrev-2500	727	13	"	"	PUNCT
inlawrev-2500	727	14	substantially	substantially	ADV
inlawrev-2500	727	15	proximate	proximate	VERB
inlawrev-2500	727	16	"	"	PUNCT
inlawrev-2500	727	17	to	to	ADP
inlawrev-2500	727	18	the	the	DET
inlawrev-2500	727	19	figures	figure	NOUN
inlawrev-2500	727	20	he	he	PRON
inlawrev-2500	727	21	had	have	AUX
inlawrev-2500	727	22	received	receive	VERB
inlawrev-2500	727	23	or	or	CCONJ
inlawrev-2500	727	24	would	would	AUX
inlawrev-2500	727	25	have	have	AUX
inlawrev-2500	727	26	received	receive	VERB
inlawrev-2500	727	27	without	without	ADP
inlawrev-2500	727	28	the	the	DET
inlawrev-2500	727	29	corporate	corporate	ADJ
inlawrev-2500	727	30	structure	structure	NOUN
inlawrev-2500	727	31	.	.	PUNCT
inlawrev-2500	728	1	^^"^	^^"^	VERB
inlawrev-2500	728	2	the	the	DET
inlawrev-2500	728	3	court	court	NOUN
inlawrev-2500	728	4	relied	rely	VERB
inlawrev-2500	728	5	on	on	ADP
inlawrev-2500	728	6	the	the	DET
inlawrev-2500	728	7	"	"	PUNCT
inlawrev-2500	728	8	significant	significant	ADJ
inlawrev-2500	728	9	additional	additional	ADJ
inlawrev-2500	728	10	value	value	NOUN
inlawrev-2500	728	11	to	to	ADP
inlawrev-2500	728	12	petitioner	petitioner	NOUN
inlawrev-2500	728	13	in	in	ADP
inlawrev-2500	728	14	any	any	DET
inlawrev-2500	728	15	pension	pension	NOUN
inlawrev-2500	728	16	contributions	contribution	NOUN
inlawrev-2500	728	17	as	as	SCONJ
inlawrev-2500	728	18	opposed	oppose	VERB
inlawrev-2500	728	19	to	to	ADP
inlawrev-2500	728	20	an	an	DET
inlawrev-2500	728	21	outright	outright	ADJ
inlawrev-2500	728	22	salary"^^^	salary"^^^	NOUN
inlawrev-2500	728	23	to	to	PART
inlawrev-2500	728	24	reach	reach	VERB
inlawrev-2500	728	25	this	this	DET
inlawrev-2500	728	26	conclusion	conclusion	NOUN
inlawrev-2500	728	27	.	.	PUNCT
inlawrev-2500	729	1	recognizing	recognize	VERB
inlawrev-2500	729	2	that	that	SCONJ
inlawrev-2500	729	3	keller	keller	PROPN
inlawrev-2500	729	4	's	's	PART
inlawrev-2500	729	5	taxable	taxable	ADJ
inlawrev-2500	729	6	income	income	NOUN
inlawrev-2500	729	7	had	have	AUX
inlawrev-2500	729	8	been	be	AUX
inlawrev-2500	729	9	significantly	significantly	ADV
inlawrev-2500	729	10	reduced	reduce	VERB
inlawrev-2500	729	11	by	by	ADP
inlawrev-2500	729	12	incorporation	incorporation	NOUN
inlawrev-2500	729	13	,	,	PUNCT
inlawrev-2500	729	14	the	the	DET
inlawrev-2500	729	15	court	court	NOUN
inlawrev-2500	729	16	noted	note	VERB
inlawrev-2500	729	17	that	that	SCONJ
inlawrev-2500	729	18	the	the	DET
inlawrev-2500	729	19	result	result	NOUN
inlawrev-2500	729	20	was	be	AUX
inlawrev-2500	729	21	specifically	specifically	ADV
inlawrev-2500	729	22	provided	provide	VERB
inlawrev-2500	729	23	by	by	ADP
inlawrev-2500	729	24	code	code	NOUN
inlawrev-2500	729	25	sections	section	NOUN
inlawrev-2500	729	26	which	which	PRON
inlawrev-2500	729	27	authorize	authorize	VERB
inlawrev-2500	729	28	income	income	NOUN
inlawrev-2500	729	29	nonrecognition	nonrecognition	NOUN
inlawrev-2500	729	30	or	or	CCONJ
inlawrev-2500	729	31	deferral.^^^	deferral.^^^	VERB
inlawrev-2500	729	32	the	the	DET
inlawrev-2500	729	33	use	use	NOUN
inlawrev-2500	729	34	of	of	ADP
inlawrev-2500	729	35	the	the	DET
inlawrev-2500	729	36	corporate	corporate	ADJ
inlawrev-2500	729	37	form	form	NOUN
inlawrev-2500	729	38	to	to	PART
inlawrev-2500	729	39	manipulate	manipulate	VERB
inlawrev-2500	729	40	income	income	NOUN
inlawrev-2500	729	41	,	,	PUNCT
inlawrev-2500	729	42	thus	thus	ADV
inlawrev-2500	729	43	,	,	PUNCT
inlawrev-2500	729	44	was	be	AUX
inlawrev-2500	729	45	not	not	PART
inlawrev-2500	729	46	deemed	deem	VERB
inlawrev-2500	729	47	to	to	PART
inlawrev-2500	729	48	be	be	AUX
inlawrev-2500	729	49	problematic	problematic	ADJ
inlawrev-2500	729	50	in	in	ADP
inlawrev-2500	729	51	this	this	DET
inlawrev-2500	729	52	situation	situation	NOUN
inlawrev-2500	729	53	.	.	PUNCT
inlawrev-2500	730	1	in	in	ADP
inlawrev-2500	730	2	making	make	VERB
inlawrev-2500	730	3	this	this	DET
inlawrev-2500	730	4	decision	decision	NOUN
inlawrev-2500	730	5	,	,	PUNCT
inlawrev-2500	730	6	the	the	DET
inlawrev-2500	730	7	court	court	NOUN
inlawrev-2500	730	8	has	have	AUX
inlawrev-2500	730	9	changed	change	VERB
inlawrev-2500	730	10	the	the	DET
inlawrev-2500	730	11	impact	impact	NOUN
inlawrev-2500	730	12	of	of	ADP
inlawrev-2500	730	13	section	section	NOUN
inlawrev-2500	730	14	482	482	NUM
inlawrev-2500	730	15	.	.	PUNCT
inlawrev-2500	731	1	the	the	DET
inlawrev-2500	731	2	primary	primary	ADJ
inlawrev-2500	731	3	concern	concern	NOUN
inlawrev-2500	731	4	remains	remain	VERB
inlawrev-2500	731	5	the	the	DET
inlawrev-2500	731	6	distortion	distortion	NOUN
inlawrev-2500	731	7	of	of	ADP
inlawrev-2500	731	8	income	income	NOUN
inlawrev-2500	731	9	as	as	SCONJ
inlawrev-2500	731	10	determined	determine	VERB
inlawrev-2500	731	11	by	by	ADP
inlawrev-2500	731	12	the	the	DET
inlawrev-2500	731	13	arm	arm	NOUN
inlawrev-2500	731	14	's	's	PART
inlawrev-2500	731	15	length	length	NOUN
inlawrev-2500	731	16	transaction	transaction	NOUN
inlawrev-2500	731	17	test	test	NOUN
inlawrev-2500	731	18	and	and	CCONJ
inlawrev-2500	731	19	the	the	DET
inlawrev-2500	731	20	employeeshareholder	employeeshareholder	NOUN
inlawrev-2500	731	21	must	must	AUX
inlawrev-2500	731	22	still	still	ADV
inlawrev-2500	731	23	receive	receive	VERB
inlawrev-2500	731	24	"	"	PUNCT
inlawrev-2500	731	25	essentially	essentially	ADV
inlawrev-2500	731	26	[	[	X
inlawrev-2500	731	27	the	the	X
inlawrev-2500	731	28	]	]	X
inlawrev-2500	731	29	equivalent	equivalent	NOUN
inlawrev-2500	731	30	"	"	PUNCT
inlawrev-2500	731	31	to	to	ADP
inlawrev-2500	731	32	the	the	DET
inlawrev-2500	731	33	amount	amount	NOUN
inlawrev-2500	731	34	receivable	receivable	ADJ
inlawrev-2500	731	35	absent	absent	ADJ
inlawrev-2500	731	36	incorporation	incorporation	NOUN
inlawrev-2500	731	37	,	,	PUNCT
inlawrev-2500	731	38	but	but	CCONJ
inlawrev-2500	731	39	the	the	DET
inlawrev-2500	731	40	court	court	NOUN
inlawrev-2500	731	41	has	have	AUX
inlawrev-2500	731	42	indicated	indicate	VERB
inlawrev-2500	731	43	that	that	SCONJ
inlawrev-2500	731	44	the	the	DET
inlawrev-2500	731	45	form	form	NOUN
inlawrev-2500	731	46	of	of	ADP
inlawrev-2500	731	47	that	that	DET
inlawrev-2500	731	48	receipt	receipt	NOUN
inlawrev-2500	731	49	is	be	AUX
inlawrev-2500	731	50	not	not	PART
inlawrev-2500	731	51	necessarily	necessarily	ADV
inlawrev-2500	731	52	a	a	DET
inlawrev-2500	731	53	limitation	limitation	NOUN
inlawrev-2500	731	54	if	if	SCONJ
inlawrev-2500	731	55	the	the	DET
inlawrev-2500	731	56	form	form	NOUN
inlawrev-2500	731	57	is	be	AUX
inlawrev-2500	731	58	one	one	NUM
inlawrev-2500	731	59	of	of	ADP
inlawrev-2500	731	60	which	which	PRON
inlawrev-2500	731	61	congress	congress	PROPN
inlawrev-2500	731	62	approves	approve	VERB
inlawrev-2500	731	63	for	for	ADP
inlawrev-2500	731	64	the	the	DET
inlawrev-2500	731	65	corporate	corporate	ADJ
inlawrev-2500	731	66	status	status	NOUN
inlawrev-2500	731	67	.	.	PUNCT
inlawrev-2500	732	1	furthermore	furthermore	ADV
inlawrev-2500	732	2	,	,	PUNCT
inlawrev-2500	732	3	the	the	DET
inlawrev-2500	732	4	form	form	NOUN
inlawrev-2500	732	5	of	of	ADP
inlawrev-2500	732	6	the	the	DET
inlawrev-2500	732	7	income	income	NOUN
inlawrev-2500	732	8	may	may	AUX
inlawrev-2500	732	9	be	be	AUX
inlawrev-2500	732	10	a	a	DET
inlawrev-2500	732	11	beneficial	beneficial	ADJ
inlawrev-2500	732	12	factor	factor	NOUN
inlawrev-2500	732	13	,	,	PUNCT
inlawrev-2500	732	14	as	as	ADP
inlawrev-2500	732	15	in	in	ADP
inlawrev-2500	732	16	keller	keller	PROPN
inlawrev-2500	732	17	,	,	PUNCT
inlawrev-2500	732	18	if	if	SCONJ
inlawrev-2500	732	19	it	it	PRON
inlawrev-2500	732	20	provides	provide	VERB
inlawrev-2500	732	21	"	"	PUNCT
inlawrev-2500	732	22	significant	significant	ADJ
inlawrev-2500	732	23	additional	additional	ADJ
inlawrev-2500	732	24	value	value	NOUN
inlawrev-2500	732	25	.	.	PUNCT
inlawrev-2500	732	26	"	"	PUNCT
inlawrev-2500	733	1	this	this	DET
inlawrev-2500	733	2	aspect	aspect	NOUN
inlawrev-2500	733	3	of	of	ADP
inlawrev-2500	733	4	keller	keller	PROPN
inlawrev-2500	733	5	v.	v.	PROPN
inlawrev-2500	733	6	commissioner	commissioner	PROPN
inlawrev-2500	733	7	makes	make	VERB
inlawrev-2500	733	8	two	two	NUM
inlawrev-2500	733	9	important	important	ADJ
inlawrev-2500	733	10	statements	statement	NOUN
inlawrev-2500	733	11	about	about	ADP
inlawrev-2500	733	12	the	the	DET
inlawrev-2500	733	13	personal	personal	ADJ
inlawrev-2500	733	14	service	service	NOUN
inlawrev-2500	733	15	corporation	corporation	NOUN
inlawrev-2500	733	16	and	and	CCONJ
inlawrev-2500	733	17	section	section	NOUN
inlawrev-2500	733	18	482	482	NUM
inlawrev-2500	733	19	.	.	PUNCT
inlawrev-2500	734	1	first	first	ADV
inlawrev-2500	734	2	,	,	PUNCT
inlawrev-2500	734	3	to	to	ADP
inlawrev-2500	734	4	the	the	DET
inlawrev-2500	734	5	extent	extent	NOUN
inlawrev-2500	734	6	that	that	SCONJ
inlawrev-2500	734	7	corporate	corporate	ADJ
inlawrev-2500	734	8	benefit	benefit	NOUN
inlawrev-2500	734	9	plans	plan	NOUN
inlawrev-2500	734	10	are	be	AUX
inlawrev-2500	734	11	authorized	authorize	VERB
inlawrev-2500	734	12	and	and	CCONJ
inlawrev-2500	734	13	encouraged	encourage	VERB
inlawrev-2500	734	14	by	by	ADP
inlawrev-2500	734	15	congress	congress	PROPN
inlawrev-2500	734	16	,	,	PUNCT
inlawrev-2500	734	17	section	section	NOUN
inlawrev-2500	734	18	482	482	NUM
inlawrev-2500	734	19	will	will	AUX
inlawrev-2500	734	20	not	not	PART
inlawrev-2500	734	21	be	be	AUX
inlawrev-2500	734	22	used	use	VERB
inlawrev-2500	734	23	to	to	PART
inlawrev-2500	734	24	interfere	interfere	VERB
inlawrev-2500	734	25	with	with	ADP
inlawrev-2500	734	26	the	the	DET
inlawrev-2500	734	27	advantages	advantage	NOUN
inlawrev-2500	734	28	afforded	afford	VERB
inlawrev-2500	734	29	.	.	PUNCT
inlawrev-2500	735	1	second	second	ADJ
inlawrev-2500	735	2	and	and	CCONJ
inlawrev-2500	735	3	implied	imply	VERB
inlawrev-2500	735	4	from	from	ADP
inlawrev-2500	735	5	the	the	DET
inlawrev-2500	735	6	first	first	ADJ
inlawrev-2500	735	7	,	,	PUNCT
inlawrev-2500	735	8	section	section	NOUN
inlawrev-2500	735	9	482	482	NUM
inlawrev-2500	735	10	will	will	AUX
inlawrev-2500	735	11	allow	allow	VERB
inlawrev-2500	735	12	recognition	recognition	NOUN
inlawrev-2500	735	13	of	of	ADP
inlawrev-2500	735	14	the	the	DET
inlawrev-2500	735	15	"	"	PUNCT
inlawrev-2500	735	16	corporateness	corporateness	NOUN
inlawrev-2500	735	17	"	"	PUNCT
inlawrev-2500	735	18	of	of	ADP
inlawrev-2500	735	19	the	the	DET
inlawrev-2500	735	20	personal	personal	ADJ
inlawrev-2500	735	21	service	service	NOUN
inlawrev-2500	735	22	corporation	corporation	NOUN
inlawrev-2500	735	23	and	and	CCONJ
inlawrev-2500	735	24	will	will	AUX
inlawrev-2500	735	25	permit	permit	VERB
inlawrev-2500	735	26	the	the	DET
inlawrev-2500	735	27	benefits	benefit	NOUN
inlawrev-2500	735	28	which	which	PRON
inlawrev-2500	735	29	accompany	accompany	VERB
inlawrev-2500	735	30	corporate	corporate	ADJ
inlawrev-2500	735	31	status	status	NOUN
inlawrev-2500	735	32	to	to	ADP
inlawrev-2500	735	33	inure	inure	NOUN
inlawrev-2500	735	34	.	.	PUNCT
inlawrev-2500	735	35	''	''	PUNCT
inlawrev-2500	736	1	'	'	PUNCT
inlawrev-2500	736	2	i	i	PRON
inlawrev-2500	736	3	d.	d.	PROPN
inlawrev-2500	736	4	at	at	ADP
inlawrev-2500	736	5	4192	4192	NUM
inlawrev-2500	736	6	.	.	PUNCT
inlawrev-2500	736	7	''	''	PUNCT
inlawrev-2500	737	1	'	'	PUNCT
inlawrev-2500	737	2	i	i	PRON
inlawrev-2500	737	3	d.	d.	PROPN
inlawrev-2500	737	4	at	at	ADP
inlawrev-2500	737	5	4193	4193	NUM
inlawrev-2500	737	6	.	.	PUNCT
inlawrev-2500	737	7	''	''	PUNCT
inlawrev-2500	738	1	ud	ud	PROPN
inlawrev-2500	738	2	.	.	PUNCT
inlawrev-2500	739	1	the	the	DET
inlawrev-2500	739	2	achiro	achiro	PROPN
inlawrev-2500	739	3	court	court	NOUN
inlawrev-2500	739	4	noted	note	VERB
inlawrev-2500	739	5	the	the	DET
inlawrev-2500	739	6	same	same	ADJ
inlawrev-2500	739	7	idea	idea	NOUN
inlawrev-2500	739	8	as	as	SCONJ
inlawrev-2500	739	9	it	it	PRON
inlawrev-2500	739	10	compared	compare	VERB
inlawrev-2500	739	11	the	the	DET
inlawrev-2500	739	12	benefits	benefit	NOUN
inlawrev-2500	739	13	available	available	ADJ
inlawrev-2500	739	14	to	to	ADP
inlawrev-2500	739	15	the	the	DET
inlawrev-2500	739	16	self	self	NOUN
inlawrev-2500	739	17	-	-	PUNCT
inlawrev-2500	739	18	employed	employ	VERB
inlawrev-2500	739	19	person	person	NOUN
inlawrev-2500	739	20	with	with	ADP
inlawrev-2500	739	21	those	those	PRON
inlawrev-2500	739	22	available	available	ADJ
inlawrev-2500	739	23	through	through	ADP
inlawrev-2500	739	24	the	the	DET
inlawrev-2500	739	25	corporate	corporate	ADJ
inlawrev-2500	739	26	form	form	NOUN
inlawrev-2500	739	27	.	.	PUNCT
inlawrev-2500	740	1	it	it	PRON
inlawrev-2500	740	2	is	be	AUX
inlawrev-2500	740	3	well	well	ADV
inlawrev-2500	740	4	-	-	PUNCT
inlawrev-2500	740	5	known	know	VERB
inlawrev-2500	740	6	that	that	SCONJ
inlawrev-2500	740	7	operating	operate	VERB
inlawrev-2500	740	8	a	a	DET
inlawrev-2500	740	9	business	business	NOUN
inlawrev-2500	740	10	in	in	ADP
inlawrev-2500	740	11	corporate	corporate	ADJ
inlawrev-2500	740	12	form	form	NOUN
inlawrev-2500	740	13	provides	provide	VERB
inlawrev-2500	740	14	advantages	advantage	NOUN
inlawrev-2500	740	15	not	not	PART
inlawrev-2500	740	16	available	available	ADJ
inlawrev-2500	740	17	to	to	ADP
inlawrev-2500	740	18	self	self	NOUN
inlawrev-2500	740	19	-	-	PUNCT
inlawrev-2500	740	20	employed	employ	VERB
inlawrev-2500	740	21	individuals	individual	NOUN
inlawrev-2500	740	22	.	.	PUNCT
inlawrev-2500	741	1	in	in	ADP
inlawrev-2500	741	2	recent	recent	ADJ
inlawrev-2500	741	3	years	year	NOUN
inlawrev-2500	741	4	,	,	PUNCT
inlawrev-2500	741	5	however	however	ADV
inlawrev-2500	741	6	,	,	PUNCT
inlawrev-2500	741	7	the	the	DET
inlawrev-2500	741	8	driving	drive	VERB
inlawrev-2500	741	9	force	force	NOUN
inlawrev-2500	741	10	behind	behind	ADP
inlawrev-2500	741	11	an	an	DET
inlawrev-2500	741	12	ever	ever	ADV
inlawrev-2500	741	13	increasing	increase	VERB
inlawrev-2500	741	14	use	use	NOUN
inlawrev-2500	741	15	(	(	PUNCT
inlawrev-2500	741	16	particularly	particularly	ADV
inlawrev-2500	741	17	by	by	ADP
inlawrev-2500	741	18	professionals	professional	NOUN
inlawrev-2500	741	19	)	)	PUNCT
inlawrev-2500	741	20	of	of	ADP
inlawrev-2500	741	21	corporations	corporation	NOUN
inlawrev-2500	741	22	is	be	AUX
inlawrev-2500	741	23	the	the	DET
inlawrev-2500	741	24	advantage	advantage	NOUN
inlawrev-2500	741	25	of	of	ADP
inlawrev-2500	741	26	the	the	DET
inlawrev-2500	741	27	richer	rich	ADJ
inlawrev-2500	741	28	tax	tax	NOUN
inlawrev-2500	741	29	deferral	deferral	NOUN
inlawrev-2500	741	30	obtained	obtain	VERB
inlawrev-2500	741	31	through	through	ADP
inlawrev-2500	741	32	establishment	establishment	NOUN
inlawrev-2500	741	33	of	of	ADP
inlawrev-2500	741	34	a	a	DET
inlawrev-2500	741	35	corporate	corporate	ADJ
inlawrev-2500	741	36	retirement	retirement	NOUN
inlawrev-2500	741	37	plan	plan	NOUN
inlawrev-2500	741	38	.	.	PUNCT
inlawrev-2500	742	1	for	for	ADP
inlawrev-2500	742	2	example	example	NOUN
inlawrev-2500	742	3	,	,	PUNCT
inlawrev-2500	742	4	for	for	ADP
inlawrev-2500	742	5	taxable	taxable	ADJ
inlawrev-2500	742	6	years	year	NOUN
inlawrev-2500	742	7	beginning	begin	VERB
inlawrev-2500	742	8	before	before	ADP
inlawrev-2500	742	9	1982	1982	NUM
inlawrev-2500	742	10	,	,	PUNCT
inlawrev-2500	742	11	an	an	DET
inlawrev-2500	742	12	employee	employee	NOUN
inlawrev-2500	742	13	not	not	PART
inlawrev-2500	742	14	otherwise	otherwise	ADV
inlawrev-2500	742	15	covered	cover	VERB
inlawrev-2500	742	16	by	by	ADP
inlawrev-2500	742	17	a	a	DET
inlawrev-2500	742	18	retirement	retirement	NOUN
inlawrev-2500	742	19	plan	plan	NOUN
inlawrev-2500	742	20	is	be	AUX
inlawrev-2500	742	21	limited	limit	VERB
inlawrev-2500	742	22	to	to	ADP
inlawrev-2500	742	23	the	the	DET
inlawrev-2500	742	24	use	use	NOUN
inlawrev-2500	742	25	of	of	ADP
inlawrev-2500	742	26	an	an	DET
inlawrev-2500	742	27	individual	individual	ADJ
inlawrev-2500	742	28	retirement	retirement	NOUN
inlawrev-2500	742	29	account	account	NOUN
inlawrev-2500	742	30	which	which	PRON
inlawrev-2500	742	31	permits	permit	VERB
inlawrev-2500	742	32	qualified	qualified	ADJ
inlawrev-2500	742	33	contributions	contribution	NOUN
inlawrev-2500	742	34	not	not	PART
inlawrev-2500	742	35	in	in	ADP
inlawrev-2500	742	36	excess	excess	NOUN
inlawrev-2500	742	37	of	of	ADP
inlawrev-2500	742	38	15	15	NUM
inlawrev-2500	742	39	percent	percent	NOUN
inlawrev-2500	742	40	of	of	ADP
inlawrev-2500	742	41	compensation	compensation	NOUN
inlawrev-2500	742	42	or	or	CCONJ
inlawrev-2500	742	43	$	$	SYM
inlawrev-2500	742	44	1,500	1,500	NUM
inlawrev-2500	742	45	,	,	PUNCT
inlawrev-2500	742	46	whichever	whichever	PRON
inlawrev-2500	742	47	is	be	AUX
inlawrev-2500	742	48	less	less	ADJ
inlawrev-2500	742	49	.	.	PUNCT
inlawrev-2500	743	1	sec	sec	PROPN
inlawrev-2500	743	2	.	.	PROPN
inlawrev-2500	743	3	219	219	NUM
inlawrev-2500	743	4	.	.	PUNCT
inlawrev-2500	744	1	also	also	ADV
inlawrev-2500	744	2	for	for	ADP
inlawrev-2500	744	3	taxable	taxable	ADJ
inlawrev-2500	744	4	years	year	NOUN
inlawrev-2500	744	5	beginning	begin	VERB
inlawrev-2500	744	6	before	before	ADP
inlawrev-2500	744	7	1982	1982	NUM
inlawrev-2500	744	8	,	,	PUNCT
inlawrev-2500	744	9	the	the	DET
inlawrev-2500	744	10	tax	tax	NOUN
inlawrev-2500	744	11	deferred	defer	VERB
inlawrev-2500	744	12	contribution	contribution	NOUN
inlawrev-2500	744	13	available	available	ADJ
inlawrev-2500	744	14	to	to	ADP
inlawrev-2500	744	15	a	a	DET
inlawrev-2500	744	16	self	self	NOUN
inlawrev-2500	744	17	-	-	PUNCT
inlawrev-2500	744	18	employed	employ	VERB
inlawrev-2500	744	19	individual	individual	NOUN
inlawrev-2500	744	20	under	under	ADP
inlawrev-2500	744	21	a	a	DET
inlawrev-2500	744	22	keogh	keogh	PROPN
inlawrev-2500	744	23	plan	plan	PROPN
inlawrev-2500	744	24	(	(	PUNCT
inlawrev-2500	744	25	also	also	ADV
inlawrev-2500	744	26	known	know	VERB
inlawrev-2500	744	27	as	as	ADP
inlawrev-2500	744	28	h.r	h.r	PROPN
inlawrev-2500	744	29	.	.	PROPN
inlawrev-2500	744	30	10	10	NUM
inlawrev-2500	744	31	plan	plan	NOUN
inlawrev-2500	744	32	)	)	PUNCT
inlawrev-2500	744	33	is	be	AUX
inlawrev-2500	744	34	limited	limit	VERB
inlawrev-2500	744	35	to	to	ADP
inlawrev-2500	744	36	the	the	DET
inlawrev-2500	744	37	lesser	less	ADJ
inlawrev-2500	744	38	of	of	ADP
inlawrev-2500	744	39	$	$	SYM
inlawrev-2500	744	40	7,500	7,500	NUM
inlawrev-2500	744	41	per	per	ADP
inlawrev-2500	744	42	year	year	NOUN
inlawrev-2500	744	43	or	or	CCONJ
inlawrev-2500	744	44	15	15	NUM
inlawrev-2500	744	45	percent	percent	NOUN
inlawrev-2500	744	46	of	of	ADP
inlawrev-2500	744	47	earned	earn	VERB
inlawrev-2500	744	48	income	income	NOUN
inlawrev-2500	744	49	.	.	PUNCT
inlawrev-2500	745	1	sec	sec	PROPN
inlawrev-2500	745	2	.	.	PROPN
inlawrev-2500	745	3	404(e)(1	404(e)(1	NUM
inlawrev-2500	745	4	)	)	PUNCT
inlawrev-2500	745	5	.	.	PUNCT
inlawrev-2500	746	1	for	for	ADP
inlawrev-2500	746	2	taxable	taxable	ADJ
inlawrev-2500	746	3	years	year	NOUN
inlawrev-2500	746	4	beginning	begin	VERB
inlawrev-2500	746	5	after	after	ADP
inlawrev-2500	746	6	1981	1981	NUM
inlawrev-2500	746	7	,	,	PUNCT
inlawrev-2500	746	8	however	however	ADV
inlawrev-2500	746	9	,	,	PUNCT
inlawrev-2500	746	10	even	even	ADV
inlawrev-2500	746	11	active	active	ADJ
inlawrev-2500	746	12	participants	participant	NOUN
inlawrev-2500	746	13	in	in	ADP
inlawrev-2500	746	14	666	666	NUM
inlawrev-2500	746	15	indiana	indiana	PROPN
inlawrev-2500	746	16	lawreview	lawreview	PROPN
inlawrev-2500	747	1	[	[	X
inlawrev-2500	747	2	vol	vol	NOUN
inlawrev-2500	747	3	.	.	PUNCT
inlawrev-2500	747	4	15:639	15:639	NUM
inlawrev-2500	748	1	this	this	DET
inlawrev-2500	748	2	conclusion	conclusion	NOUN
inlawrev-2500	748	3	is	be	AUX
inlawrev-2500	748	4	not	not	PART
inlawrev-2500	748	5	negated	negate	VERB
inlawrev-2500	748	6	by	by	ADP
inlawrev-2500	748	7	the	the	DET
inlawrev-2500	748	8	foglesong	foglesong	NOUN
inlawrev-2500	748	9	v.	v.	ADP
inlawrev-2500	748	10	commissioner^^^	commissioner^^^	PROPN
inlawrev-2500	748	11	decision	decision	NOUN
inlawrev-2500	748	12	on	on	ADP
inlawrev-2500	748	13	remand	remand	NOUN
inlawrev-2500	748	14	.	.	PUNCT
inlawrev-2500	749	1	in	in	ADP
inlawrev-2500	749	2	this	this	DET
inlawrev-2500	749	3	case	case	NOUN
inlawrev-2500	749	4	,	,	PUNCT
inlawrev-2500	749	5	the	the	DET
inlawrev-2500	749	6	tax	tax	NOUN
inlawrev-2500	749	7	court	court	NOUN
inlawrev-2500	749	8	reached	reach	VERB
inlawrev-2500	749	9	the	the	DET
inlawrev-2500	749	10	same	same	ADJ
inlawrev-2500	749	11	conclusion	conclusion	NOUN
inlawrev-2500	749	12	that	that	PRON
inlawrev-2500	749	13	had	have	AUX
inlawrev-2500	749	14	resulted	result	VERB
inlawrev-2500	749	15	the	the	DET
inlawrev-2500	749	16	first	first	ADJ
inlawrev-2500	749	17	time	time	NOUN
inlawrev-2500	749	18	,	,	PUNCT
inlawrev-2500	749	19	although	although	SCONJ
inlawrev-2500	749	20	section	section	NOUN
inlawrev-2500	749	21	482	482	NUM
inlawrev-2500	749	22	was	be	AUX
inlawrev-2500	749	23	used	use	VERB
inlawrev-2500	749	24	in	in	ADP
inlawrev-2500	749	25	lieu	lieu	NOUN
inlawrev-2500	749	26	of	of	ADP
inlawrev-2500	749	27	the	the	DET
inlawrev-2500	749	28	assignment	assignment	NOUN
inlawrev-2500	749	29	of	of	ADP
inlawrev-2500	749	30	income	income	NOUN
inlawrev-2500	749	31	doctrine.^	doctrine.^	PROPN
inlawrev-2500	749	32	*	*	PUNCT
inlawrev-2500	749	33	*	*	PUNCT
inlawrev-2500	749	34	part	part	NOUN
inlawrev-2500	749	35	of	of	ADP
inlawrev-2500	749	36	the	the	DET
inlawrev-2500	749	37	98	98	NUM
inlawrev-2500	749	38	%	%	NOUN
inlawrev-2500	749	39	of	of	ADP
inlawrev-2500	749	40	the	the	DET
inlawrev-2500	749	41	corporate	corporate	ADJ
inlawrev-2500	749	42	income	income	NOUN
inlawrev-2500	749	43	that	that	PRON
inlawrev-2500	749	44	was	be	AUX
inlawrev-2500	749	45	allotted	allot	VERB
inlawrev-2500	749	46	to	to	PART
inlawrev-2500	749	47	foglesong	foglesong	NOUN
inlawrev-2500	749	48	represented	represent	VERB
inlawrev-2500	749	49	a	a	DET
inlawrev-2500	749	50	dividend	dividend	NOUN
inlawrev-2500	749	51	distribution	distribution	NOUN
inlawrev-2500	749	52	to	to	ADP
inlawrev-2500	749	53	the	the	DET
inlawrev-2500	749	54	preferred	prefer	VERB
inlawrev-2500	749	55	shareholders.^^	shareholders.^^	NOUN
inlawrev-2500	749	56	®	®	NOUN
inlawrev-2500	749	57	read	read	VERB
inlawrev-2500	749	58	broadly	broadly	ADV
inlawrev-2500	749	59	,	,	PUNCT
inlawrev-2500	749	60	this	this	DET
inlawrev-2500	749	61	aspect	aspect	NOUN
inlawrev-2500	749	62	of	of	ADP
inlawrev-2500	749	63	foglesong	foglesong	NOUN
inlawrev-2500	749	64	would	would	AUX
inlawrev-2500	749	65	appear	appear	VERB
inlawrev-2500	749	66	to	to	PART
inlawrev-2500	749	67	deny	deny	VERB
inlawrev-2500	749	68	the	the	DET
inlawrev-2500	749	69	*	*	PUNCT
inlawrev-2500	749	70	'	'	NOUN
inlawrev-2500	749	71	corporateness	corporateness	NOUN
inlawrev-2500	749	72	"	"	PUNCT
inlawrev-2500	749	73	of	of	ADP
inlawrev-2500	749	74	the	the	DET
inlawrev-2500	749	75	corporation	corporation	NOUN
inlawrev-2500	749	76	by	by	ADP
inlawrev-2500	749	77	denying	deny	VERB
inlawrev-2500	749	78	the	the	DET
inlawrev-2500	749	79	propriety	propriety	NOUN
inlawrev-2500	749	80	of	of	ADP
inlawrev-2500	749	81	corporate	corporate	ADJ
inlawrev-2500	749	82	dividends	dividend	NOUN
inlawrev-2500	749	83	by	by	ADP
inlawrev-2500	749	84	a	a	DET
inlawrev-2500	749	85	personal	personal	ADJ
inlawrev-2500	749	86	service	service	NOUN
inlawrev-2500	749	87	corporation	corporation	NOUN
inlawrev-2500	749	88	and	and	CCONJ
inlawrev-2500	749	89	by	by	ADP
inlawrev-2500	749	90	taxing	tax	VERB
inlawrev-2500	749	91	this	this	DET
inlawrev-2500	749	92	distributed	distribute	VERB
inlawrev-2500	749	93	amount	amount	NOUN
inlawrev-2500	749	94	to	to	PART
inlawrev-2500	749	95	foglesong	foglesong	NOUN
inlawrev-2500	749	96	instead	instead	ADV
inlawrev-2500	749	97	of	of	ADP
inlawrev-2500	749	98	to	to	ADP
inlawrev-2500	749	99	the	the	DET
inlawrev-2500	749	100	corporation	corporation	NOUN
inlawrev-2500	749	101	.	.	PUNCT
inlawrev-2500	750	1	innocence	innocence	NOUN
inlawrev-2500	750	2	,	,	PUNCT
inlawrev-2500	750	3	however	however	ADV
inlawrev-2500	750	4	,	,	PUNCT
inlawrev-2500	750	5	was	be	AUX
inlawrev-2500	750	6	not	not	PART
inlawrev-2500	750	7	the	the	DET
inlawrev-2500	750	8	hallmark	hallmark	NOUN
inlawrev-2500	750	9	of	of	ADP
inlawrev-2500	750	10	the	the	DET
inlawrev-2500	750	11	dividend	dividend	NOUN
inlawrev-2500	750	12	declaration	declaration	NOUN
inlawrev-2500	750	13	and	and	CCONJ
inlawrev-2500	750	14	the	the	DET
inlawrev-2500	750	15	court	court	NOUN
inlawrev-2500	750	16	's	's	PART
inlawrev-2500	750	17	reaction	reaction	NOUN
inlawrev-2500	750	18	implied	imply	VERB
inlawrev-2500	750	19	that	that	SCONJ
inlawrev-2500	750	20	the	the	DET
inlawrev-2500	750	21	corporate	corporate	ADJ
inlawrev-2500	750	22	form	form	NOUN
inlawrev-2500	750	23	should	should	AUX
inlawrev-2500	750	24	not	not	PART
inlawrev-2500	750	25	be	be	AUX
inlawrev-2500	750	26	used	use	VERB
inlawrev-2500	750	27	to	to	PART
inlawrev-2500	750	28	achieve	achieve	VERB
inlawrev-2500	750	29	certain	certain	ADJ
inlawrev-2500	750	30	tax	tax	NOUN
inlawrev-2500	750	31	manipulations.^^	manipulations.^^	NOUN
inlawrev-2500	750	32	®	®	NOUN
inlawrev-2500	750	33	the	the	DET
inlawrev-2500	750	34	funnelling	funnelling	NOUN
inlawrev-2500	750	35	of	of	ADP
inlawrev-2500	750	36	$	$	SYM
inlawrev-2500	750	37	38,000	38,000	NUM
inlawrev-2500	750	38	to	to	PART
inlawrev-2500	750	39	foglesong	foglesong	VERB
inlawrev-2500	750	40	's	's	PART
inlawrev-2500	750	41	children	child	NOUN
inlawrev-2500	750	42	as	as	ADP
inlawrev-2500	750	43	dividends	dividend	NOUN
inlawrev-2500	750	44	on	on	ADP
inlawrev-2500	750	45	stock	stock	NOUN
inlawrev-2500	750	46	for	for	ADP
inlawrev-2500	750	47	which	which	PRON
inlawrev-2500	750	48	the	the	DET
inlawrev-2500	750	49	subscription	subscription	NOUN
inlawrev-2500	750	50	cost	cost	NOUN
inlawrev-2500	750	51	of	of	ADP
inlawrev-2500	750	52	$	$	SYM
inlawrev-2500	750	53	400	400	NUM
inlawrev-2500	750	54	was	be	AUX
inlawrev-2500	750	55	paid	pay	VERB
inlawrev-2500	750	56	by	by	ADP
inlawrev-2500	750	57	foglesong	foglesong	NOUN
inlawrev-2500	750	58	himself	himself	PRON
inlawrev-2500	750	59	represented	represent	VERB
inlawrev-2500	750	60	one	one	NUM
inlawrev-2500	750	61	such	such	ADJ
inlawrev-2500	750	62	transaction	transaction	NOUN
inlawrev-2500	750	63	.	.	PUNCT
inlawrev-2500	751	1	the	the	DET
inlawrev-2500	751	2	foglesong	foglesong	NOUN
inlawrev-2500	751	3	court	court	NOUN
inlawrev-2500	751	4	,	,	PUNCT
inlawrev-2500	751	5	furthermore	furthermore	ADV
inlawrev-2500	751	6	,	,	PUNCT
inlawrev-2500	751	7	explicitly	explicitly	ADV
inlawrev-2500	751	8	noted	note	VERB
inlawrev-2500	751	9	its	its	PRON
inlawrev-2500	751	10	reaffirmation	reaffirmation	NOUN
inlawrev-2500	751	11	of	of	ADP
inlawrev-2500	751	12	the	the	DET
inlawrev-2500	751	13	concepts	concept	NOUN
inlawrev-2500	751	14	that	that	PRON
inlawrev-2500	751	15	it	it	PRON
inlawrev-2500	751	16	laid	lay	VERB
inlawrev-2500	751	17	down	down	ADP
inlawrev-2500	751	18	in	in	ADP
inlawrev-2500	751	19	achiro	achiro	ADV
inlawrev-2500	751	20	and	and	CCONJ
inlawrev-2500	751	21	keller	keller	PROPN
inlawrev-2500	751	22	,	,	PUNCT
inlawrev-2500	751	23	employer	employer	NOUN
inlawrev-2500	751	24	-	-	PUNCT
inlawrev-2500	751	25	sponsored	sponsor	VERB
inlawrev-2500	751	26	plans	plan	NOUN
inlawrev-2500	751	27	may	may	AUX
inlawrev-2500	751	28	contribute	contribute	VERB
inlawrev-2500	751	29	to	to	ADP
inlawrev-2500	751	30	an	an	DET
inlawrev-2500	751	31	individual	individual	ADJ
inlawrev-2500	751	32	retirement	retirement	NOUN
inlawrev-2500	751	33	account	account	NOUN
inlawrev-2500	751	34	.	.	PUNCT
inlawrev-2500	752	1	additionally	additionally	ADV
inlawrev-2500	752	2	,	,	PUNCT
inlawrev-2500	752	3	the	the	DET
inlawrev-2500	752	4	maximum	maximum	ADJ
inlawrev-2500	752	5	amount	amount	NOUN
inlawrev-2500	752	6	of	of	ADP
inlawrev-2500	752	7	a	a	DET
inlawrev-2500	752	8	qualified	qualified	ADJ
inlawrev-2500	752	9	contribution	contribution	NOUN
inlawrev-2500	752	10	to	to	ADP
inlawrev-2500	752	11	an	an	DET
inlawrev-2500	752	12	individual	individual	ADJ
inlawrev-2500	752	13	retirement	retirement	NOUN
inlawrev-2500	752	14	account	account	NOUN
inlawrev-2500	752	15	is	be	AUX
inlawrev-2500	752	16	increased	increase	VERB
inlawrev-2500	752	17	to	to	ADP
inlawrev-2500	752	18	the	the	DET
inlawrev-2500	752	19	lesser	less	ADJ
inlawrev-2500	752	20	of	of	ADP
inlawrev-2500	752	21	$	$	SYM
inlawrev-2500	752	22	2,000	2,000	NUM
inlawrev-2500	752	23	or	or	CCONJ
inlawrev-2500	752	24	100	100	NUM
inlawrev-2500	752	25	percent	percent	NOUN
inlawrev-2500	752	26	of	of	ADP
inlawrev-2500	752	27	compensation	compensation	NOUN
inlawrev-2500	752	28	.	.	PUNCT
inlawrev-2500	753	1	the	the	DET
inlawrev-2500	753	2	economic	economic	ADJ
inlawrev-2500	753	3	recovery	recovery	NOUN
inlawrev-2500	753	4	act	act	NOUN
inlawrev-2500	753	5	of	of	ADP
inlawrev-2500	753	6	1981	1981	NUM
inlawrev-2500	753	7	,	,	PUNCT
inlawrev-2500	753	8	pub	pub	NOUN
inlawrev-2500	753	9	.	.	PUNCT
inlawrev-2500	754	1	l.	l.	PROPN
inlawrev-2500	754	2	no	no	INTJ
inlawrev-2500	754	3	.	.	PROPN
inlawrev-2500	755	1	97	97	NUM
inlawrev-2500	755	2	-	-	SYM
inlawrev-2500	755	3	34	34	NUM
inlawrev-2500	755	4	,	,	PUNCT
inlawrev-2500	755	5	section	section	NOUN
inlawrev-2500	755	6	311	311	NUM
inlawrev-2500	755	7	,	,	PUNCT
inlawrev-2500	755	8	95	95	NUM
inlawrev-2500	755	9	stat	stat	NOUN
inlawrev-2500	755	10	.	.	PUNCT
inlawrev-2500	756	1	274	274	NUM
inlawrev-2500	756	2	-	-	SYM
inlawrev-2500	756	3	283	283	NUM
inlawrev-2500	756	4	(	(	PUNCT
inlawrev-2500	756	5	1981	1981	NUM
inlawrev-2500	756	6	)	)	PUNCT
inlawrev-2500	756	7	.	.	PUNCT
inlawrev-2500	757	1	similarly	similarly	ADV
inlawrev-2500	757	2	for	for	ADP
inlawrev-2500	757	3	taxable	taxable	ADJ
inlawrev-2500	757	4	years	year	NOUN
inlawrev-2500	757	5	beginning	begin	VERB
inlawrev-2500	757	6	after	after	ADP
inlawrev-2500	757	7	1981	1981	NUM
inlawrev-2500	757	8	,	,	PUNCT
inlawrev-2500	757	9	the	the	DET
inlawrev-2500	757	10	maximum	maximum	ADJ
inlawrev-2500	757	11	contribution	contribution	NOUN
inlawrev-2500	757	12	to	to	ADP
inlawrev-2500	757	13	a	a	DET
inlawrev-2500	757	14	keogh	keogh	PROPN
inlawrev-2500	757	15	plan	plan	NOUN
inlawrev-2500	757	16	is	be	AUX
inlawrev-2500	757	17	increased	increase	VERB
inlawrev-2500	757	18	to	to	ADP
inlawrev-2500	757	19	the	the	DET
inlawrev-2500	757	20	lesser	less	ADJ
inlawrev-2500	757	21	of	of	ADP
inlawrev-2500	757	22	$	$	SYM
inlawrev-2500	757	23	15,000	15,000	NUM
inlawrev-2500	757	24	or	or	CCONJ
inlawrev-2500	757	25	15	15	NUM
inlawrev-2500	757	26	percent	percent	NOUN
inlawrev-2500	757	27	of	of	ADP
inlawrev-2500	757	28	income	income	NOUN
inlawrev-2500	757	29	,	,	PUNCT
inlawrev-2500	757	30	and	and	CCONJ
inlawrev-2500	757	31	the	the	DET
inlawrev-2500	757	32	amount	amount	NOUN
inlawrev-2500	757	33	of	of	ADP
inlawrev-2500	757	34	income	income	NOUN
inlawrev-2500	757	35	that	that	PRON
inlawrev-2500	757	36	can	can	AUX
inlawrev-2500	757	37	be	be	AUX
inlawrev-2500	757	38	taken	take	VERB
inlawrev-2500	757	39	into	into	ADP
inlawrev-2500	757	40	account	account	NOUN
inlawrev-2500	757	41	when	when	SCONJ
inlawrev-2500	757	42	computing	compute	VERB
inlawrev-2500	757	43	the	the	DET
inlawrev-2500	757	44	deduction	deduction	NOUN
inlawrev-2500	757	45	is	be	AUX
inlawrev-2500	757	46	increased	increase	VERB
inlawrev-2500	757	47	from	from	ADP
inlawrev-2500	757	48	$	$	SYM
inlawrev-2500	757	49	100,000	100,000	NUM
inlawrev-2500	757	50	to	to	PART
inlawrev-2500	757	51	$	$	SYM
inlawrev-2500	757	52	200,000	200,000	NUM
inlawrev-2500	757	53	.	.	PUNCT
inlawrev-2500	758	1	the	the	DET
inlawrev-2500	758	2	economic	economic	ADJ
inlawrev-2500	758	3	recovery	recovery	NOUN
inlawrev-2500	758	4	act	act	NOUN
inlawrev-2500	758	5	of	of	ADP
inlawrev-2500	758	6	1981	1981	NUM
inlawrev-2500	758	7	,	,	PUNCT
inlawrev-2500	758	8	pub	pub	NOUN
inlawrev-2500	758	9	.	.	PUNCT
inlawrev-2500	759	1	l.	l.	PROPN
inlawrev-2500	759	2	no	no	INTJ
inlawrev-2500	759	3	.	.	PROPN
inlawrev-2500	760	1	97	97	NUM
inlawrev-2500	760	2	-	-	SYM
inlawrev-2500	760	3	34	34	NUM
inlawrev-2500	760	4	,	,	PUNCT
inlawrev-2500	760	5	section	section	NOUN
inlawrev-2500	760	6	312	312	NUM
inlawrev-2500	760	7	,	,	PUNCT
inlawrev-2500	760	8	95	95	NUM
inlawrev-2500	760	9	stat	stat	NOUN
inlawrev-2500	760	10	.	.	PUNCT
inlawrev-2500	761	1	283	283	NUM
inlawrev-2500	761	2	-	-	SYM
inlawrev-2500	761	3	285	285	NUM
inlawrev-2500	761	4	(	(	PUNCT
inlawrev-2500	761	5	1981	1981	NUM
inlawrev-2500	761	6	)	)	PUNCT
inlawrev-2500	761	7	.	.	PUNCT
inlawrev-2500	762	1	in	in	ADP
inlawrev-2500	762	2	contrast	contrast	NOUN
inlawrev-2500	762	3	,	,	PUNCT
inlawrev-2500	762	4	under	under	ADP
inlawrev-2500	762	5	a	a	DET
inlawrev-2500	762	6	qualified	qualified	ADJ
inlawrev-2500	762	7	pension	pension	NOUN
inlawrev-2500	762	8	or	or	CCONJ
inlawrev-2500	762	9	profit	profit	NOUN
inlawrev-2500	762	10	-	-	PUNCT
inlawrev-2500	762	11	sharing	sharing	NOUN
inlawrev-2500	762	12	plan	plan	NOUN
inlawrev-2500	762	13	a	a	DET
inlawrev-2500	762	14	corporate	corporate	ADJ
inlawrev-2500	762	15	employee	employee	NOUN
inlawrev-2500	762	16	-	-	PUNCT
inlawrev-2500	762	17	shareholder	shareholder	NOUN
inlawrev-2500	762	18	can	can	AUX
inlawrev-2500	762	19	enjoy	enjoy	VERB
inlawrev-2500	762	20	annual	annual	ADJ
inlawrev-2500	762	21	contributions	contribution	NOUN
inlawrev-2500	762	22	on	on	ADP
inlawrev-2500	762	23	his	his	PRON
inlawrev-2500	762	24	behalf	behalf	NOUN
inlawrev-2500	762	25	to	to	ADP
inlawrev-2500	762	26	defined	define	VERB
inlawrev-2500	762	27	contribution	contribution	NOUN
inlawrev-2500	762	28	plans	plan	NOUN
inlawrev-2500	762	29	in	in	ADP
inlawrev-2500	762	30	an	an	DET
inlawrev-2500	762	31	amount	amount	NOUN
inlawrev-2500	762	32	not	not	PART
inlawrev-2500	762	33	exceeding	exceed	VERB
inlawrev-2500	762	34	$	$	SYM
inlawrev-2500	762	35	41,500	41,500	NUM
inlawrev-2500	762	36	.	.	PUNCT
inlawrev-2500	763	1	sec	sec	PROPN
inlawrev-2500	763	2	.	.	PUNCT
inlawrev-2500	764	1	415(c)(1)(a	415(c)(1)(a	NUM
inlawrev-2500	764	2	)	)	PUNCT
inlawrev-2500	764	3	;	;	PUNCT
inlawrev-2500	765	1	i.r.s	i.r.s	PROPN
inlawrev-2500	765	2	.	.	PUNCT
inlawrev-2500	766	1	news	news	NOUN
inlawrev-2500	766	2	release	release	NOUN
inlawrev-2500	766	3	81	81	NUM
inlawrev-2500	766	4	-	-	SYM
inlawrev-2500	766	5	16	16	NUM
inlawrev-2500	766	6	,	,	PUNCT
inlawrev-2500	766	7	february	february	PROPN
inlawrev-2500	766	8	4	4	NUM
inlawrev-2500	766	9	,	,	PUNCT
inlawrev-2500	766	10	1981	1981	NUM
inlawrev-2500	766	11	.	.	PUNCT
inlawrev-2500	767	1	alternatively	alternatively	ADV
inlawrev-2500	767	2	,	,	PUNCT
inlawrev-2500	767	3	under	under	ADP
inlawrev-2500	767	4	a	a	DET
inlawrev-2500	767	5	qualified	qualified	ADJ
inlawrev-2500	767	6	defined	define	VERB
inlawrev-2500	767	7	benefit	benefit	NOUN
inlawrev-2500	767	8	pension	pension	NOUN
inlawrev-2500	767	9	plan	plan	NOUN
inlawrev-2500	767	10	the	the	DET
inlawrev-2500	767	11	maximum	maximum	ADJ
inlawrev-2500	767	12	contribution	contribution	NOUN
inlawrev-2500	767	13	is	be	AUX
inlawrev-2500	767	14	an	an	DET
inlawrev-2500	767	15	amount	amount	NOUN
inlawrev-2500	767	16	that	that	PRON
inlawrev-2500	767	17	will	will	AUX
inlawrev-2500	767	18	provide	provide	VERB
inlawrev-2500	767	19	him	he	PRON
inlawrev-2500	767	20	with	with	ADP
inlawrev-2500	767	21	an	an	DET
inlawrev-2500	767	22	annuity	annuity	NOUN
inlawrev-2500	767	23	of	of	ADP
inlawrev-2500	767	24	$	$	SYM
inlawrev-2500	767	25	124,500	124,500	NUM
inlawrev-2500	767	26	or	or	CCONJ
inlawrev-2500	767	27	an	an	DET
inlawrev-2500	767	28	annuity	annuity	NOUN
inlawrev-2500	767	29	equal	equal	ADJ
inlawrev-2500	767	30	to	to	ADP
inlawrev-2500	767	31	his	his	PRON
inlawrev-2500	767	32	average	average	ADJ
inlawrev-2500	767	33	compensation	compensation	NOUN
inlawrev-2500	767	34	for	for	ADP
inlawrev-2500	767	35	his	his	PRON
inlawrev-2500	767	36	most	most	ADV
inlawrev-2500	767	37	remunerative	remunerative	ADJ
inlawrev-2500	767	38	three	three	NUM
inlawrev-2500	767	39	consecutive	consecutive	ADJ
inlawrev-2500	767	40	years	year	NOUN
inlawrev-2500	767	41	.	.	PUNCT
inlawrev-2500	768	1	sec	sec	PROPN
inlawrev-2500	768	2	.	.	PROPN
inlawrev-2500	768	3	415(b)(1	415(b)(1	PROPN
inlawrev-2500	768	4	)	)	PUNCT
inlawrev-2500	768	5	;	;	PUNCT
inlawrev-2500	769	1	i.r.s	i.r.s	PROPN
inlawrev-2500	769	2	.	.	PUNCT
inlawrev-2500	770	1	news	news	NOUN
inlawrev-2500	770	2	release	release	NOUN
inlawrev-2500	770	3	81	81	NUM
inlawrev-2500	770	4	-	-	SYM
inlawrev-2500	770	5	16	16	NUM
inlawrev-2500	770	6	,	,	PUNCT
inlawrev-2500	770	7	february	february	PROPN
inlawrev-2500	770	8	4	4	NUM
inlawrev-2500	770	9	,	,	PUNCT
inlawrev-2500	770	10	1981	1981	NUM
inlawrev-2500	770	11	.	.	PUNCT
inlawrev-2500	771	1	the	the	DET
inlawrev-2500	771	2	corporate	corporate	ADJ
inlawrev-2500	771	3	employee	employee	NOUN
inlawrev-2500	771	4	can	can	AUX
inlawrev-2500	771	5	also	also	ADV
inlawrev-2500	771	6	have	have	VERB
inlawrev-2500	771	7	a	a	DET
inlawrev-2500	771	8	combination	combination	NOUN
inlawrev-2500	771	9	of	of	ADP
inlawrev-2500	771	10	benefits	benefit	NOUN
inlawrev-2500	771	11	through	through	ADP
inlawrev-2500	771	12	contributions	contribution	NOUN
inlawrev-2500	771	13	to	to	ADP
inlawrev-2500	771	14	both	both	CCONJ
inlawrev-2500	771	15	defined	define	VERB
inlawrev-2500	771	16	contribution	contribution	NOUN
inlawrev-2500	771	17	plans	plan	NOUN
inlawrev-2500	771	18	and	and	CCONJ
inlawrev-2500	771	19	defined	define	VERB
inlawrev-2500	771	20	benefit	benefit	NOUN
inlawrev-2500	771	21	plans	plan	NOUN
inlawrev-2500	771	22	subject	subject	ADJ
inlawrev-2500	771	23	to	to	ADP
inlawrev-2500	771	24	the	the	DET
inlawrev-2500	771	25	rule	rule	NOUN
inlawrev-2500	771	26	of	of	ADP
inlawrev-2500	771	27	1.4	1.4	NUM
inlawrev-2500	771	28	.	.	PUNCT
inlawrev-2500	772	1	section	section	NOUN
inlawrev-2500	772	2	415(e	415(e	PROPN
inlawrev-2500	772	3	)	)	PUNCT
inlawrev-2500	772	4	.	.	PUNCT
inlawrev-2500	773	1	[	[	X
inlawrev-2500	773	2	1981	1981	NUM
inlawrev-2500	773	3	transfer	transfer	NOUN
inlawrev-2500	773	4	binder	binder	NOUN
inlawrev-2500	773	5	]	]	PUNCT
inlawrev-2500	773	6	tax	tax	NOUN
inlawrev-2500	773	7	ct	ct	PROPN
inlawrev-2500	773	8	.	.	PUNCT
inlawrev-2500	773	9	rep	rep	PROPN
inlawrev-2500	773	10	.	.	PROPN
inlawrev-2500	773	11	(	(	PUNCT
inlawrev-2500	773	12	cch	cch	PROPN
inlawrev-2500	773	13	)	)	PUNCT
inlawrev-2500	773	14	at	at	ADP
inlawrev-2500	773	15	4097	4097	NUM
inlawrev-2500	773	16	(	(	PUNCT
inlawrev-2500	773	17	footnotes	footnote	NOUN
inlawrev-2500	773	18	omitted	omit	VERB
inlawrev-2500	773	19	)	)	PUNCT
inlawrev-2500	773	20	.	.	PUNCT
inlawrev-2500	774	1	'	'	PUNCT
inlawrev-2500	774	2	^^[1981	^^[1981	NOUN
inlawrev-2500	774	3	transfer	transfer	NOUN
inlawrev-2500	774	4	binder	binder	NOUN
inlawrev-2500	774	5	]	]	PUNCT
inlawrev-2500	774	6	tax	tax	NOUN
inlawrev-2500	774	7	ct	ct	PROPN
inlawrev-2500	774	8	.	.	PUNCT
inlawrev-2500	774	9	rep	rep	PROPN
inlawrev-2500	774	10	.	.	PROPN
inlawrev-2500	774	11	(	(	PUNCT
inlawrev-2500	774	12	cch	cch	PROPN
inlawrev-2500	774	13	)	)	PUNCT
inlawrev-2500	774	14	at	at	ADP
inlawrev-2500	774	15	4245	4245	NUM
inlawrev-2500	774	16	.	.	PUNCT
inlawrev-2500	774	17	''	''	PUNCT
inlawrev-2500	775	1	*	*	PUNCT
inlawrev-2500	775	2	i	i	PRON
inlawrev-2500	775	3	d.	d.	PROPN
inlawrev-2500	775	4	at	at	ADP
inlawrev-2500	775	5	4247	4247	NUM
inlawrev-2500	775	6	.	.	PUNCT
inlawrev-2500	776	1	'	'	PUNCT
inlawrev-2500	776	2	^^see	^^see	PRON
inlawrev-2500	776	3	notes	note	VERB
inlawrev-2500	776	4	156	156	NUM
inlawrev-2500	776	5	-	-	SYM
inlawrev-2500	776	6	57	57	NUM
inlawrev-2500	776	7	supra	supra	NOUN
inlawrev-2500	776	8	and	and	CCONJ
inlawrev-2500	776	9	accompanying	accompany	VERB
inlawrev-2500	776	10	text	text	NOUN
inlawrev-2500	776	11	.	.	PUNCT
inlawrev-2500	776	12	''	''	PUNCT
inlawrev-2500	777	1	"	"	PUNCT
inlawrev-2500	777	2	[	[	X
inlawrev-2500	777	3	1981	1981	NUM
inlawrev-2500	777	4	transfer	transfer	NOUN
inlawrev-2500	777	5	binder	binder	NOUN
inlawrev-2500	777	6	]	]	PUNCT
inlawrev-2500	777	7	tax	tax	NOUN
inlawrev-2500	777	8	ct	ct	PROPN
inlawrev-2500	777	9	.	.	PUNCT
inlawrev-2500	777	10	rep	rep	PROPN
inlawrev-2500	777	11	.	.	PROPN
inlawrev-2500	777	12	(	(	PUNCT
inlawrev-2500	777	13	cch	cch	PROPN
inlawrev-2500	777	14	)	)	PUNCT
inlawrev-2500	777	15	at	at	ADP
inlawrev-2500	777	16	4247	4247	NUM
inlawrev-2500	777	17	.	.	PUNCT
inlawrev-2500	778	1	the	the	DET
inlawrev-2500	778	2	court	court	NOUN
inlawrev-2500	778	3	noted	note	VERB
inlawrev-2500	778	4	that	that	SCONJ
inlawrev-2500	778	5	,	,	PUNCT
inlawrev-2500	778	6	although	although	SCONJ
inlawrev-2500	778	7	the	the	DET
inlawrev-2500	778	8	petitioner	petitioner	NOUN
inlawrev-2500	778	9	had	have	VERB
inlawrev-2500	778	10	some	some	DET
inlawrev-2500	778	11	valid	valid	ADJ
inlawrev-2500	778	12	reasons	reason	NOUN
inlawrev-2500	778	13	for	for	ADP
inlawrev-2500	778	14	incorporating	incorporate	VERB
inlawrev-2500	778	15	,	,	PUNCT
inlawrev-2500	778	16	the	the	DET
inlawrev-2500	778	17	primary	primary	ADJ
inlawrev-2500	778	18	reason	reason	NOUN
inlawrev-2500	778	19	was	be	AUX
inlawrev-2500	778	20	to	to	PART
inlawrev-2500	778	21	avoid	avoid	VERB
inlawrev-2500	778	22	taxes	taxis	NOUN
inlawrev-2500	778	23	.	.	PUNCT
inlawrev-2500	779	1	because	because	SCONJ
inlawrev-2500	779	2	of	of	ADP
inlawrev-2500	779	3	the	the	DET
inlawrev-2500	779	4	inclusion	inclusion	NOUN
inlawrev-2500	779	5	of	of	ADP
inlawrev-2500	779	6	legitimate	legitimate	ADJ
inlawrev-2500	779	7	reasons	reason	NOUN
inlawrev-2500	779	8	,	,	PUNCT
inlawrev-2500	779	9	the	the	DET
inlawrev-2500	779	10	corporation	corporation	NOUN
inlawrev-2500	779	11	would	would	AUX
inlawrev-2500	779	12	not	not	PART
inlawrev-2500	779	13	be	be	AUX
inlawrev-2500	779	14	ignored	ignore	VERB
inlawrev-2500	779	15	,	,	PUNCT
inlawrev-2500	779	16	but	but	CCONJ
inlawrev-2500	779	17	the	the	DET
inlawrev-2500	779	18	service	service	NOUN
inlawrev-2500	779	19	was	be	AUX
inlawrev-2500	779	20	not	not	PART
inlawrev-2500	779	21	obligated	obligate	VERB
inlawrev-2500	779	22	to	to	PART
inlawrev-2500	779	23	approve	approve	VERB
inlawrev-2500	779	24	any	any	DET
inlawrev-2500	779	25	allocation	allocation	NOUN
inlawrev-2500	779	26	of	of	ADP
inlawrev-2500	779	27	income	income	NOUN
inlawrev-2500	779	28	that	that	PRON
inlawrev-2500	779	29	the	the	DET
inlawrev-2500	779	30	two	two	NUM
inlawrev-2500	779	31	entities	entity	NOUN
inlawrev-2500	779	32	might	might	AUX
inlawrev-2500	779	33	decide	decide	VERB
inlawrev-2500	779	34	feasible	feasible	ADJ
inlawrev-2500	779	35	.	.	PUNCT
inlawrev-2500	780	1	i	i	PRON
inlawrev-2500	780	2	d.	d.	PROPN
inlawrev-2500	780	3	1982	1982	NUM
inlawrev-2500	780	4	]	]	PUNCT
inlawrev-2500	780	5	personal	personal	ADJ
inlawrev-2500	780	6	service	service	NOUN
inlawrev-2500	780	7	corporation	corporation	NOUN
inlawrev-2500	780	8	667	667	NUM
inlawrev-2500	780	9	it	it	PRON
inlawrev-2500	780	10	is	be	AUX
inlawrev-2500	780	11	important	important	ADJ
inlawrev-2500	780	12	to	to	PART
inlawrev-2500	780	13	note	note	VERB
inlawrev-2500	780	14	at	at	ADP
inlawrev-2500	780	15	this	this	DET
inlawrev-2500	780	16	juncture	juncture	NOUN
inlawrev-2500	780	17	that	that	SCONJ
inlawrev-2500	780	18	it	it	PRON
inlawrev-2500	780	19	is	be	AUX
inlawrev-2500	780	20	not	not	PART
inlawrev-2500	780	21	our	our	PRON
inlawrev-2500	780	22	intention	intention	NOUN
inlawrev-2500	780	23	to	to	PART
inlawrev-2500	780	24	discourage	discourage	VERB
inlawrev-2500	780	25	the	the	DET
inlawrev-2500	780	26	use	use	NOUN
inlawrev-2500	780	27	of	of	ADP
inlawrev-2500	780	28	the	the	DET
inlawrev-2500	780	29	corporate	corporate	ADJ
inlawrev-2500	780	30	form	form	NOUN
inlawrev-2500	780	31	for	for	ADP
inlawrev-2500	780	32	personal	personal	ADJ
inlawrev-2500	780	33	service	service	NOUN
inlawrev-2500	780	34	businesses	business	NOUN
inlawrev-2500	780	35	where	where	SCONJ
inlawrev-2500	780	36	one	one	NUM
inlawrev-2500	780	37	of	of	ADP
inlawrev-2500	780	38	the	the	DET
inlawrev-2500	780	39	purposes	purpose	NOUN
inlawrev-2500	780	40	of	of	ADP
inlawrev-2500	780	41	incorporation	incorporation	NOUN
inlawrev-2500	780	42	is	be	AUX
inlawrev-2500	780	43	to	to	PART
inlawrev-2500	780	44	take	take	VERB
inlawrev-2500	780	45	advantage	advantage	NOUN
inlawrev-2500	780	46	of	of	ADP
inlawrev-2500	780	47	certain	certain	ADJ
inlawrev-2500	780	48	intended	intended	ADJ
inlawrev-2500	780	49	federal	federal	ADJ
inlawrev-2500	780	50	tax	tax	NOUN
inlawrev-2500	780	51	law	law	NOUN
inlawrev-2500	780	52	benefits	benefit	NOUN
inlawrev-2500	780	53	,	,	PUNCT
inlawrev-2500	780	54	i.e.	i.e.	X
inlawrev-2500	780	55	,	,	PUNCT
inlawrev-2500	780	56	medical	medical	ADJ
inlawrev-2500	780	57	reimbursement	reimbursement	NOUN
inlawrev-2500	780	58	plans	plan	NOUN
inlawrev-2500	780	59	,	,	PUNCT
inlawrev-2500	780	60	death	death	NOUN
inlawrev-2500	780	61	benefits	benefit	NOUN
inlawrev-2500	780	62	,	,	PUNCT
inlawrev-2500	780	63	and	and	CCONJ
inlawrev-2500	780	64	retirement	retirement	NOUN
inlawrev-2500	780	65	plans	plan	NOUN
inlawrev-2500	780	66	.	.	PUNCT
inlawrev-2500	780	67	.	.	PUNCT
inlawrev-2500	780	68	.	.	PUNCT
inlawrev-2500	780	69	.	.	PUNCT
inlawrev-2500	781	1	clearly	clearly	ADV
inlawrev-2500	781	2	congress	congress	PROPN
inlawrev-2500	781	3	has	have	AUX
inlawrev-2500	781	4	intended	intend	VERB
inlawrev-2500	781	5	such	such	DET
inlawrev-2500	781	6	a	a	DET
inlawrev-2500	781	7	use	use	NOUN
inlawrev-2500	781	8	of	of	ADP
inlawrev-2500	781	9	the	the	DET
inlawrev-2500	781	10	corporate	corporate	ADJ
inlawrev-2500	781	11	form	form	NOUN
inlawrev-2500	781	12	,	,	PUNCT
inlawrev-2500	781	13	and	and	CCONJ
inlawrev-2500	781	14	it	it	PRON
inlawrev-2500	781	15	would	would	AUX
inlawrev-2500	781	16	be	be	AUX
inlawrev-2500	781	17	inappropriate	inappropriate	ADJ
inlawrev-2500	781	18	for	for	SCONJ
inlawrev-2500	781	19	us	we	PRON
inlawrev-2500	781	20	to	to	PART
inlawrev-2500	781	21	adopt	adopt	VERB
inlawrev-2500	781	22	a	a	DET
inlawrev-2500	781	23	rule	rule	NOUN
inlawrev-2500	781	24	to	to	ADP
inlawrev-2500	781	25	the	the	DET
inlawrev-2500	781	26	contrary	contrary	NOUN
inlawrev-2500	781	27	.	.	PUNCT
inlawrev-2500	782	1	'197	'197	PROPN
inlawrev-2500	782	2	section	section	NOUN
inlawrev-2500	782	3	482	482	NUM
inlawrev-2500	782	4	,	,	PUNCT
inlawrev-2500	782	5	therefore	therefore	ADV
inlawrev-2500	782	6	,	,	PUNCT
inlawrev-2500	782	7	has	have	AUX
inlawrev-2500	782	8	been	be	AUX
inlawrev-2500	782	9	used	use	VERB
inlawrev-2500	782	10	to	to	PART
inlawrev-2500	782	11	recognize	recognize	VERB
inlawrev-2500	782	12	the	the	DET
inlawrev-2500	782	13	personal	personal	ADJ
inlawrev-2500	782	14	service	service	NOUN
inlawrev-2500	782	15	corporation	corporation	NOUN
inlawrev-2500	782	16	as	as	ADP
inlawrev-2500	782	17	a	a	DET
inlawrev-2500	782	18	viable	viable	ADJ
inlawrev-2500	782	19	corporate	corporate	ADJ
inlawrev-2500	782	20	entity	entity	NOUN
inlawrev-2500	782	21	with	with	ADP
inlawrev-2500	782	22	the	the	DET
inlawrev-2500	782	23	advantages	advantage	NOUN
inlawrev-2500	782	24	and	and	CCONJ
inlawrev-2500	782	25	disadvantages	disadvantage	NOUN
inlawrev-2500	782	26	that	that	PRON
inlawrev-2500	782	27	accompany	accompany	VERB
inlawrev-2500	782	28	the	the	DET
inlawrev-2500	782	29	status	status	NOUN
inlawrev-2500	782	30	.	.	PUNCT
inlawrev-2500	783	1	b.	b.	PROPN
inlawrev-2500	783	2	form	form	NOUN
inlawrev-2500	783	3	and	and	CCONJ
inlawrev-2500	783	4	formalities	formality	NOUN
inlawrev-2500	783	5	keller	keller	PROPN
inlawrev-2500	783	6	v.	v.	PROPN
inlawrev-2500	783	7	commissioner	commissioner	PROPN
inlawrev-2500	783	8	also	also	ADV
inlawrev-2500	783	9	involved	involve	VERB
inlawrev-2500	783	10	certain	certain	ADJ
inlawrev-2500	783	11	implications	implication	NOUN
inlawrev-2500	783	12	about	about	ADP
inlawrev-2500	783	13	the	the	DET
inlawrev-2500	783	14	use	use	NOUN
inlawrev-2500	783	15	of	of	ADP
inlawrev-2500	783	16	the	the	DET
inlawrev-2500	783	17	closely	closely	ADV
inlawrev-2500	783	18	-	-	PUNCT
inlawrev-2500	783	19	held	hold	VERB
inlawrev-2500	783	20	personal	personal	ADJ
inlawrev-2500	783	21	service	service	NOUN
inlawrev-2500	783	22	corporation	corporation	NOUN
inlawrev-2500	783	23	within	within	ADP
inlawrev-2500	783	24	the	the	DET
inlawrev-2500	783	25	framework	framework	NOUN
inlawrev-2500	783	26	and	and	CCONJ
inlawrev-2500	783	27	structure	structure	NOUN
inlawrev-2500	783	28	of	of	ADP
inlawrev-2500	783	29	other	other	ADJ
inlawrev-2500	783	30	legally	legally	ADV
inlawrev-2500	783	31	recognized	recognize	VERB
inlawrev-2500	783	32	entities	entity	NOUN
inlawrev-2500	783	33	and	and	CCONJ
inlawrev-2500	783	34	about	about	ADP
inlawrev-2500	783	35	the	the	DET
inlawrev-2500	783	36	effectiveness	effectiveness	NOUN
inlawrev-2500	783	37	of	of	ADP
inlawrev-2500	783	38	meticulous	meticulous	ADJ
inlawrev-2500	783	39	compliance	compliance	NOUN
inlawrev-2500	783	40	with	with	ADP
inlawrev-2500	783	41	corporate	corporate	ADJ
inlawrev-2500	783	42	formalities	formality	NOUN
inlawrev-2500	783	43	.	.	PUNCT
inlawrev-2500	784	1	^^^	^^^	ADP
inlawrev-2500	784	2	these	these	DET
inlawrev-2500	784	3	implications	implication	NOUN
inlawrev-2500	784	4	inspired	inspire	VERB
inlawrev-2500	784	5	the	the	DET
inlawrev-2500	784	6	wrath	wrath	NOUN
inlawrev-2500	784	7	of	of	ADP
inlawrev-2500	784	8	the	the	DET
inlawrev-2500	784	9	dissenters.^^^	dissenters.^^^	NOUN
inlawrev-2500	784	10	the	the	DET
inlawrev-2500	784	11	keller	keller	PROPN
inlawrev-2500	784	12	dissent	dissent	NOUN
inlawrev-2500	784	13	seemed	seem	VERB
inlawrev-2500	784	14	to	to	PART
inlawrev-2500	784	15	forecast	forecast	VERB
inlawrev-2500	784	16	the	the	DET
inlawrev-2500	784	17	death	death	NOUN
inlawrev-2500	784	18	of	of	ADP
inlawrev-2500	784	19	the	the	DET
inlawrev-2500	784	20	assignment	assignment	NOUN
inlawrev-2500	784	21	of	of	ADP
inlawrev-2500	784	22	income	income	NOUN
inlawrev-2500	784	23	doctrine	doctrine	NOUN
inlawrev-2500	784	24	in	in	ADP
inlawrev-2500	784	25	relation	relation	NOUN
inlawrev-2500	784	26	to	to	ADP
inlawrev-2500	784	27	the	the	DET
inlawrev-2500	784	28	personal	personal	ADJ
inlawrev-2500	784	29	service	service	NOUN
inlawrev-2500	784	30	corporations	corporation	NOUN
inlawrev-2500	784	31	and	and	CCONJ
inlawrev-2500	784	32	to	to	PART
inlawrev-2500	784	33	lament	lament	VERB
inlawrev-2500	784	34	its	its	PRON
inlawrev-2500	784	35	replacement	replacement	NOUN
inlawrev-2500	784	36	by	by	ADP
inlawrev-2500	784	37	such	such	DET
inlawrev-2500	784	38	an	an	DET
inlawrev-2500	784	39	ineffective	ineffective	ADJ
inlawrev-2500	784	40	tool	tool	NOUN
inlawrev-2500	784	41	as	as	ADP
inlawrev-2500	784	42	section	section	NOUN
inlawrev-2500	784	43	482	482	NUM
inlawrev-2500	784	44	.	.	PUNCT
inlawrev-2500	784	45	'	'	PUNCT
inlawrev-2500	785	1	*	*	PUNCT
inlawrev-2500	785	2	'	'	NUM
inlawrev-2500	785	3	°	°	ADP
inlawrev-2500	785	4	as	as	SCONJ
inlawrev-2500	785	5	previously	previously	ADV
inlawrev-2500	785	6	noted	note	VERB
inlawrev-2500	785	7	,	,	PUNCT
inlawrev-2500	785	8	keller	keller	PROPN
inlawrev-2500	785	9	,	,	PUNCT
inlawrev-2500	785	10	a	a	DET
inlawrev-2500	785	11	pathologist	pathologist	NOUN
inlawrev-2500	785	12	,	,	PUNCT
inlawrev-2500	785	13	was	be	AUX
inlawrev-2500	785	14	a	a	DET
inlawrev-2500	785	15	general	general	ADJ
inlawrev-2500	785	16	partner	partner	NOUN
inlawrev-2500	785	17	of	of	ADP
inlawrev-2500	785	18	a	a	DET
inlawrev-2500	785	19	partnership	partnership	NOUN
inlawrev-2500	785	20	known	know	VERB
inlawrev-2500	785	21	as	as	ADP
inlawrev-2500	785	22	medical	medical	ADJ
inlawrev-2500	785	23	arts	art	NOUN
inlawrev-2500	785	24	laboratory	laboratory	NOUN
inlawrev-2500	785	25	(	(	PUNCT
inlawrev-2500	785	26	mad	mad	ADJ
inlawrev-2500	785	27	.	.	PROPN
inlawrev-2500	785	28	mal	mal	ADJ
inlawrev-2500	785	29	provided	provide	VERB
inlawrev-2500	785	30	only	only	ADV
inlawrev-2500	785	31	pathology	pathology	NOUN
inlawrev-2500	785	32	services	service	NOUN
inlawrev-2500	785	33	and	and	CCONJ
inlawrev-2500	785	34	received	receive	VERB
inlawrev-2500	785	35	its	its	PRON
inlawrev-2500	785	36	laboratory	laboratory	NOUN
inlawrev-2500	785	37	and	and	CCONJ
inlawrev-2500	785	38	technical	technical	ADJ
inlawrev-2500	785	39	assistance	assistance	NOUN
inlawrev-2500	785	40	from	from	ADP
inlawrev-2500	785	41	medical	medical	ADJ
inlawrev-2500	785	42	arts	art	NOUN
inlawrev-2500	785	43	laboratory	laboratory	PROPN
inlawrev-2500	785	44	,	,	PUNCT
inlawrev-2500	785	45	inc	inc	PROPN
inlawrev-2500	785	46	.	.	PROPN
inlawrev-2500	786	1	(	(	PUNCT
inlawrev-2500	786	2	mal	mal	PROPN
inlawrev-2500	786	3	,	,	PUNCT
inlawrev-2500	786	4	inc	inc	PROPN
inlawrev-2500	786	5	.	.	PROPN
inlawrev-2500	786	6	)	)	PUNCT
inlawrev-2500	786	7	,	,	PUNCT
inlawrev-2500	786	8	of	of	ADP
inlawrev-2500	786	9	which	which	PRON
inlawrev-2500	786	10	the	the	DET
inlawrev-2500	786	11	mal	mal	ADJ
inlawrev-2500	786	12	partners	partner	NOUN
inlawrev-2500	786	13	were	be	AUX
inlawrev-2500	786	14	directors	director	NOUN
inlawrev-2500	786	15	and	and	CCONJ
inlawrev-2500	786	16	shareholders	shareholder	NOUN
inlawrev-2500	786	17	.	.	PUNCT
inlawrev-2500	787	1	mal	mal	PROPN
inlawrev-2500	787	2	had	have	VERB
inlawrev-2500	787	3	no	no	DET
inlawrev-2500	787	4	equipment	equipment	NOUN
inlawrev-2500	787	5	,	,	PUNCT
inlawrev-2500	787	6	supplies	supply	NOUN
inlawrev-2500	787	7	,	,	PUNCT
inlawrev-2500	787	8	or	or	CCONJ
inlawrev-2500	787	9	medical	medical	ADJ
inlawrev-2500	787	10	personnel	personnel	NOUN
inlawrev-2500	787	11	.	.	PUNCT
inlawrev-2500	788	1	mal	mal	ADJ
inlawrev-2500	788	2	paid	pay	VERB
inlawrev-2500	788	3	mal	mal	PROPN
inlawrev-2500	788	4	,	,	PUNCT
inlawrev-2500	788	5	inc	inc	PROPN
inlawrev-2500	788	6	.	.	PROPN
inlawrev-2500	788	7	for	for	ADP
inlawrev-2500	788	8	the	the	DET
inlawrev-2500	788	9	technical	technical	ADJ
inlawrev-2500	788	10	and	and	CCONJ
inlawrev-2500	788	11	laboratory	laboratory	NOUN
inlawrev-2500	788	12	services	service	NOUN
inlawrev-2500	788	13	provided	provide	VERB
inlawrev-2500	788	14	and	and	CCONJ
inlawrev-2500	788	15	the	the	DET
inlawrev-2500	788	16	mal	mal	ADJ
inlawrev-2500	788	17	partners	partner	NOUN
inlawrev-2500	788	18	provided	provide	VERB
inlawrev-2500	788	19	supervisory	supervisory	ADJ
inlawrev-2500	788	20	assistance	assistance	NOUN
inlawrev-2500	788	21	to	to	ADP
inlawrev-2500	788	22	mal	mal	PROPN
inlawrev-2500	788	23	,	,	PUNCT
inlawrev-2500	788	24	inc	inc	PROPN
inlawrev-2500	788	25	.	.	PROPN
inlawrev-2500	788	26	for	for	ADP
inlawrev-2500	788	27	a	a	DET
inlawrev-2500	788	28	salary	salary	NOUN
inlawrev-2500	788	29	.	.	PUNCT
inlawrev-2500	789	1	thus	thus	ADV
inlawrev-2500	789	2	,	,	PUNCT
inlawrev-2500	789	3	keller	keller	PROPN
inlawrev-2500	789	4	received	receive	VERB
inlawrev-2500	789	5	his	his	PRON
inlawrev-2500	789	6	share	share	NOUN
inlawrev-2500	789	7	of	of	ADP
inlawrev-2500	789	8	partnership	partnership	NOUN
inlawrev-2500	789	9	income	income	NOUN
inlawrev-2500	789	10	and	and	CCONJ
inlawrev-2500	789	11	income	income	NOUN
inlawrev-2500	789	12	from	from	ADP
inlawrev-2500	789	13	mal	mal	PROPN
inlawrev-2500	789	14	,	,	PUNCT
inlawrev-2500	789	15	inc	inc	PROPN
inlawrev-2500	789	16	.	.	PROPN
inlawrev-2500	789	17	for	for	ADP
inlawrev-2500	789	18	his	his	PRON
inlawrev-2500	789	19	supervisory	supervisory	ADJ
inlawrev-2500	789	20	role	role	NOUN
inlawrev-2500	789	21	.	.	PUNCT
inlawrev-2500	790	1	in	in	ADP
inlawrev-2500	790	2	1973	1973	NUM
inlawrev-2500	790	3	,	,	PUNCT
inlawrev-2500	790	4	keller	keller	PROPN
inlawrev-2500	790	5	formed	form	VERB
inlawrev-2500	790	6	dan	dan	PROPN
inlawrev-2500	790	7	f.	f.	PROPN
inlawrev-2500	790	8	keller	keller	PROPN
inlawrev-2500	790	9	,	,	PUNCT
inlawrev-2500	790	10	m.d	m.d	PROPN
inlawrev-2500	790	11	.	.	PROPN
inlawrev-2500	790	12	,	,	PUNCT
inlawrev-2500	790	13	inc	inc	PROPN
inlawrev-2500	790	14	.	.	PROPN
inlawrev-2500	791	1	(	(	PUNCT
inlawrev-2500	791	2	keller	keller	PROPN
inlawrev-2500	791	3	,	,	PUNCT
inlawrev-2500	791	4	inc	inc	PROPN
inlawrev-2500	791	5	.	.	PROPN
inlawrev-2500	791	6	)	)	PUNCT
inlawrev-2500	791	7	,	,	PUNCT
inlawrev-2500	791	8	became	become	VERB
inlawrev-2500	791	9	the	the	DET
inlawrev-2500	791	10	sole	sole	ADJ
inlawrev-2500	791	11	shareholder	shareholder	NOUN
inlawrev-2500	791	12	,	,	PUNCT
inlawrev-2500	791	13	and	and	CCONJ
inlawrev-2500	791	14	was	be	AUX
inlawrev-2500	791	15	elected	elect	VERB
inlawrev-2500	791	16	president	president	NOUN
inlawrev-2500	791	17	-	-	PUNCT
inlawrev-2500	791	18	treasurer	treasurer	NOUN
inlawrev-2500	791	19	with	with	ADP
inlawrev-2500	791	20	his	his	PRON
inlawrev-2500	791	21	wife	wife	NOUN
inlawrev-2500	791	22	serving	serve	VERB
inlawrev-2500	791	23	as	as	ADP
inlawrev-2500	791	24	secretary	secretary	NOUN
inlawrev-2500	791	25	.	.	PUNCT
inlawrev-2500	792	1	by	by	ADP
inlawrev-2500	792	2	written	write	VERB
inlawrev-2500	792	3	agreement	agreement	NOUN
inlawrev-2500	792	4	with	with	ADP
inlawrev-2500	792	5	''	''	PUNCT
inlawrev-2500	792	6	7d	7d	NUM
inlawrev-2500	792	7	.	.	PUNCT
inlawrev-2500	793	1	(	(	PUNCT
inlawrev-2500	793	2	citing	cite	VERB
inlawrev-2500	793	3	keller	keller	PROPN
inlawrev-2500	793	4	v.	v.	PROPN
inlawrev-2500	793	5	commissioner	commissioner	PROPN
inlawrev-2500	793	6	,	,	PUNCT
inlawrev-2500	793	7	[	[	X
inlawrev-2500	793	8	1981	1981	NUM
inlawrev-2500	793	9	transfer	transfer	NOUN
inlawrev-2500	793	10	binder	binder	NOUN
inlawrev-2500	793	11	]	]	PUNCT
inlawrev-2500	793	12	tax	tax	NOUN
inlawrev-2500	793	13	ct	ct	PROPN
inlawrev-2500	793	14	.	.	PUNCT
inlawrev-2500	793	15	rep	rep	PROPN
inlawrev-2500	793	16	.	.	PROPN
inlawrev-2500	793	17	(	(	PUNCT
inlawrev-2500	793	18	cch	cch	PROPN
inlawrev-2500	793	19	)	)	PUNCT
inlawrev-2500	793	20	at	at	ADP
inlawrev-2500	793	21	4183	4183	NUM
inlawrev-2500	793	22	and	and	CCONJ
inlawrev-2500	793	23	achiro	achiro	ADP
inlawrev-2500	793	24	v.	v.	ADP
inlawrev-2500	793	25	commissioner	commissioner	NOUN
inlawrev-2500	793	26	,	,	PUNCT
inlawrev-2500	793	27	[	[	X
inlawrev-2500	793	28	1981	1981	NUM
inlawrev-2500	793	29	transfer	transfer	NOUN
inlawrev-2500	793	30	binder	binder	NOUN
inlawrev-2500	793	31	]	]	PUNCT
inlawrev-2500	793	32	tax	tax	NOUN
inlawrev-2500	793	33	ct	ct	PROPN
inlawrev-2500	793	34	.	.	PUNCT
inlawrev-2500	794	1	rep	rep	PROPN
inlawrev-2500	794	2	.	.	PROPN
inlawrev-2500	794	3	(	(	PUNCT
inlawrev-2500	794	4	cch	cch	PROPN
inlawrev-2500	794	5	)	)	PUNCT
inlawrev-2500	794	6	at	at	ADP
inlawrev-2500	794	7	4089	4089	NUM
inlawrev-2500	794	8	)	)	PUNCT
inlawrev-2500	794	9	.	.	PUNCT
inlawrev-2500	794	10	''	''	PUNCT
inlawrev-2500	795	1	*	*	PUNCT
inlawrev-2500	795	2	see	see	VERB
inlawrev-2500	795	3	notes	note	NOUN
inlawrev-2500	795	4	202	202	NUM
inlawrev-2500	795	5	-	-	SYM
inlawrev-2500	795	6	03	03	NUM
inlawrev-2500	795	7	,	,	PUNCT
inlawrev-2500	795	8	219	219	NUM
inlawrev-2500	795	9	-	-	SYM
inlawrev-2500	795	10	22	22	NUM
inlawrev-2500	795	11	infra	infra	NOUN
inlawrev-2500	795	12	and	and	CCONJ
inlawrev-2500	795	13	accompanying	accompany	VERB
inlawrev-2500	795	14	text	text	NOUN
inlawrev-2500	795	15	.	.	PUNCT
inlawrev-2500	796	1	^'^[1981	^'^[1981	NUM
inlawrev-2500	796	2	transfer	transfer	NOUN
inlawrev-2500	796	3	binder	binder	NOUN
inlawrev-2500	796	4	]	]	PUNCT
inlawrev-2500	796	5	tax	tax	NOUN
inlawrev-2500	796	6	ct	ct	PROPN
inlawrev-2500	796	7	.	.	PUNCT
inlawrev-2500	796	8	rep	rep	PROPN
inlawrev-2500	796	9	.	.	PROPN
inlawrev-2500	796	10	(	(	PUNCT
inlawrev-2500	796	11	cch	cch	PROPN
inlawrev-2500	796	12	)	)	PUNCT
inlawrev-2500	796	13	at	at	ADP
inlawrev-2500	796	14	4198	4198	NUM
inlawrev-2500	796	15	(	(	PUNCT
inlawrev-2500	796	16	wilbur	wilbur	PROPN
inlawrev-2500	796	17	,	,	PUNCT
inlawrev-2500	796	18	j.	j.	PROPN
inlawrev-2500	796	19	,	,	PUNCT
inlawrev-2500	796	20	dissenting	dissent	VERB
inlawrev-2500	796	21	)	)	PUNCT
inlawrev-2500	796	22	.	.	PUNCT
inlawrev-2500	797	1	^""/d	^""/d	X
inlawrev-2500	797	2	.	.	PUNCT
inlawrev-2500	798	1	at	at	ADP
inlawrev-2500	798	2	4205	4205	NUM
inlawrev-2500	798	3	n.ll	n.ll	NOUN
inlawrev-2500	798	4	.	.	PUNCT
inlawrev-2500	799	1	a	a	DET
inlawrev-2500	799	2	footnote	footnote	NOUN
inlawrev-2500	799	3	clearly	clearly	ADV
inlawrev-2500	799	4	expressed	express	VERB
inlawrev-2500	799	5	this	this	DET
inlawrev-2500	799	6	concern	concern	NOUN
inlawrev-2500	799	7	:	:	PUNCT
inlawrev-2500	799	8	"	"	PUNCT
inlawrev-2500	799	9	and	and	CCONJ
inlawrev-2500	799	10	plainly	plainly	ADV
inlawrev-2500	799	11	we	we	PRON
inlawrev-2500	799	12	will	will	AUX
inlawrev-2500	799	13	sooner	soon	ADV
inlawrev-2500	799	14	or	or	CCONJ
inlawrev-2500	799	15	later	later	ADV
inlawrev-2500	799	16	be	be	AUX
inlawrev-2500	799	17	confronted	confront	VERB
inlawrev-2500	799	18	with	with	ADP
inlawrev-2500	799	19	arrangements	arrangement	NOUN
inlawrev-2500	799	20	between	between	ADP
inlawrev-2500	799	21	professionals	professional	NOUN
inlawrev-2500	799	22	and	and	CCONJ
inlawrev-2500	799	23	corporations	corporation	NOUN
inlawrev-2500	799	24	for	for	ADP
inlawrev-2500	799	25	which	which	PRON
inlawrev-2500	799	26	sec	sec	PROPN
inlawrev-2500	799	27	.	.	PROPN
inlawrev-2500	799	28	482	482	NUM
inlawrev-2500	799	29	will	will	AUX
inlawrev-2500	799	30	be	be	AUX
inlawrev-2500	799	31	inadequate	inadequate	ADJ
inlawrev-2500	799	32	,	,	PUNCT
inlawrev-2500	799	33	and	and	CCONJ
inlawrev-2500	799	34	the	the	DET
inlawrev-2500	799	35	decision	decision	NOUN
inlawrev-2500	799	36	today	today	NOUN
inlawrev-2500	799	37	to	to	PART
inlawrev-2500	799	38	so	so	ADV
inlawrev-2500	799	39	lightly	lightly	ADV
inlawrev-2500	799	40	discard	discard	VERB
inlawrev-2500	799	41	the	the	DET
inlawrev-2500	799	42	assignment	assignment	NOUN
inlawrev-2500	799	43	of	of	ADP
inlawrev-2500	799	44	income	income	NOUN
inlawrev-2500	799	45	doctrine	doctrine	NOUN
inlawrev-2500	799	46	will	will	AUX
inlawrev-2500	799	47	come	come	VERB
inlawrev-2500	799	48	home	home	ADV
inlawrev-2500	799	49	to	to	PART
inlawrev-2500	799	50	roost	roost	VERB
inlawrev-2500	799	51	.	.	PUNCT
inlawrev-2500	799	52	"	"	PUNCT
inlawrev-2500	800	1	i	i	PRON
inlawrev-2500	800	2	d.	d.	PROPN
inlawrev-2500	800	3	668	668	NUM
inlawrev-2500	800	4	indiana	indiana	PROPN
inlawrev-2500	800	5	lawreview	lawreview	PROPN
inlawrev-2500	801	1	[	[	X
inlawrev-2500	801	2	vol	vol	NOUN
inlawrev-2500	801	3	.	.	PUNCT
inlawrev-2500	801	4	15:639	15:639	NUM
inlawrev-2500	802	1	mal	mal	PROPN
inlawrev-2500	802	2	,	,	PUNCT
inlawrev-2500	802	3	keller	keller	PROPN
inlawrev-2500	802	4	,	,	PUNCT
inlawrev-2500	802	5	and	and	CCONJ
inlawrev-2500	802	6	the	the	DET
inlawrev-2500	802	7	new	new	ADJ
inlawrev-2500	802	8	corporation	corporation	NOUN
inlawrev-2500	802	9	,	,	PUNCT
inlawrev-2500	802	10	keller	keller	PROPN
inlawrev-2500	802	11	,	,	PUNCT
inlawrev-2500	802	12	inc	inc	PROPN
inlawrev-2500	802	13	.	.	PROPN
inlawrev-2500	802	14	,	,	PUNCT
inlawrev-2500	802	15	was	be	AUX
inlawrev-2500	802	16	substituted	substitute	VERB
inlawrev-2500	802	17	for	for	ADP
inlawrev-2500	802	18	keller	keller	PROPN
inlawrev-2500	802	19	as	as	ADP
inlawrev-2500	802	20	general	general	ADJ
inlawrev-2500	802	21	partner	partner	NOUN
inlawrev-2500	802	22	,	,	PUNCT
inlawrev-2500	802	23	although	although	SCONJ
inlawrev-2500	802	24	keller	keller	PROPN
inlawrev-2500	802	25	promised	promise	VERB
inlawrev-2500	802	26	to	to	PART
inlawrev-2500	802	27	guarantee	guarantee	VERB
inlawrev-2500	802	28	keller	keller	PROPN
inlawrev-2500	802	29	,	,	PUNCT
inlawrev-2500	802	30	inc	inc	PROPN
inlawrev-2500	802	31	.	.	PROPN
inlawrev-2500	802	32	's	's	PART
inlawrev-2500	802	33	obligations	obligation	NOUN
inlawrev-2500	802	34	to	to	ADP
inlawrev-2500	802	35	the	the	DET
inlawrev-2500	802	36	partnership	partnership	NOUN
inlawrev-2500	802	37	.	.	PUNCT
inlawrev-2500	803	1	a	a	DET
inlawrev-2500	803	2	similar	similar	ADJ
inlawrev-2500	803	3	agreement	agreement	NOUN
inlawrev-2500	803	4	with	with	ADP
inlawrev-2500	803	5	mal	mal	PROPN
inlawrev-2500	803	6	,	,	PUNCT
inlawrev-2500	803	7	inc	inc	PROPN
inlawrev-2500	803	8	.	.	PROPN
inlawrev-2500	803	9	was	be	AUX
inlawrev-2500	803	10	not	not	PART
inlawrev-2500	803	11	made	make	VERB
inlawrev-2500	803	12	until	until	ADP
inlawrev-2500	803	13	over	over	ADP
inlawrev-2500	803	14	a	a	DET
inlawrev-2500	803	15	year	year	NOUN
inlawrev-2500	803	16	later	later	ADV
inlawrev-2500	803	17	.	.	PUNCT
inlawrev-2500	804	1	additionally	additionally	ADV
inlawrev-2500	804	2	,	,	PUNCT
inlawrev-2500	804	3	an	an	DET
inlawrev-2500	804	4	employment	employment	NOUN
inlawrev-2500	804	5	contract	contract	NOUN
inlawrev-2500	804	6	was	be	AUX
inlawrev-2500	804	7	executed	execute	VERB
inlawrev-2500	804	8	between	between	ADP
inlawrev-2500	804	9	keller	keller	PROPN
inlawrev-2500	804	10	and	and	CCONJ
inlawrev-2500	804	11	keller	keller	PROPN
inlawrev-2500	804	12	,	,	PUNCT
inlawrev-2500	804	13	inc	inc	PROPN
inlawrev-2500	804	14	.	.	PROPN
inlawrev-2500	804	15	bank	bank	PROPN
inlawrev-2500	804	16	accounts	account	NOUN
inlawrev-2500	804	17	were	be	AUX
inlawrev-2500	804	18	opened	open	VERB
inlawrev-2500	804	19	.	.	PUNCT
inlawrev-2500	805	1	the	the	DET
inlawrev-2500	805	2	name	name	NOUN
inlawrev-2500	805	3	was	be	AUX
inlawrev-2500	805	4	changed	change	VERB
inlawrev-2500	805	5	on	on	ADP
inlawrev-2500	805	6	the	the	DET
inlawrev-2500	805	7	door	door	NOUN
inlawrev-2500	805	8	of	of	ADP
inlawrev-2500	805	9	the	the	DET
inlawrev-2500	805	10	mal	mal	ADJ
inlawrev-2500	805	11	facility	facility	NOUN
inlawrev-2500	805	12	and	and	CCONJ
inlawrev-2500	805	13	on	on	ADP
inlawrev-2500	805	14	the	the	DET
inlawrev-2500	805	15	letterhead	letterhead	NOUN
inlawrev-2500	805	16	.	.	PUNCT
inlawrev-2500	806	1	accounting	accounting	NOUN
inlawrev-2500	806	2	books	book	NOUN
inlawrev-2500	806	3	were	be	AUX
inlawrev-2500	806	4	maintained	maintain	VERB
inlawrev-2500	806	5	.	.	PUNCT
inlawrev-2500	807	1	all	all	DET
inlawrev-2500	807	2	necessary	necessary	ADJ
inlawrev-2500	807	3	forms	form	NOUN
inlawrev-2500	807	4	and	and	CCONJ
inlawrev-2500	807	5	applications	application	NOUN
inlawrev-2500	807	6	were	be	AUX
inlawrev-2500	807	7	filed	file	VERB
inlawrev-2500	807	8	with	with	ADP
inlawrev-2500	807	9	the	the	DET
inlawrev-2500	807	10	internal	internal	ADJ
inlawrev-2500	807	11	revenue	revenue	NOUN
inlawrev-2500	807	12	service	service	NOUN
inlawrev-2500	807	13	and	and	CCONJ
inlawrev-2500	807	14	the	the	DET
inlawrev-2500	807	15	state	state	NOUN
inlawrev-2500	807	16	of	of	ADP
inlawrev-2500	807	17	oklahoma	oklahoma	PROPN
inlawrev-2500	807	18	.	.	PUNCT
inlawrev-2500	808	1	1	1	X
inlawrev-2500	808	2	.	.	X
inlawrev-2500	808	3	formalities	formality	NOUN
inlawrev-2500	808	4	.	.	PUNCT
inlawrev-2500	809	1	—	—	PUNCT
inlawrev-2500	809	2	the	the	DET
inlawrev-2500	809	3	tax	tax	NOUN
inlawrev-2500	809	4	court	court	NOUN
inlawrev-2500	809	5	was	be	AUX
inlawrev-2500	809	6	obviously	obviously	ADV
inlawrev-2500	809	7	impressed	impressed	ADJ
inlawrev-2500	809	8	with	with	ADP
inlawrev-2500	809	9	the	the	DET
inlawrev-2500	809	10	"	"	PUNCT
inlawrev-2500	809	11	[	[	X
inlawrev-2500	809	12	sjubstantial	sjubstantial	ADJ
inlawrev-2500	809	13	care	care	NOUN
inlawrev-2500	809	14	.	.	PUNCT
inlawrev-2500	809	15	.	.	PUNCT
inlawrev-2500	810	1	.	.	PUNCT
inlawrev-2500	811	1	taken	take	VERB
inlawrev-2500	811	2	to	to	PART
inlawrev-2500	811	3	observe	observe	VERB
inlawrev-2500	811	4	the	the	DET
inlawrev-2500	811	5	requisite	requisite	ADJ
inlawrev-2500	811	6	corporate	corporate	ADJ
inlawrev-2500	811	7	formalities	formality	NOUN
inlawrev-2500	811	8	.	.	PUNCT
inlawrev-2500	811	9	.	.	PUNCT
inlawrev-2500	812	1	.	.	PUNCT
inlawrev-2500	813	1	including	include	VERB
inlawrev-2500	813	2	the	the	DET
inlawrev-2500	813	3	execution	execution	NOUN
inlawrev-2500	813	4	of	of	ADP
inlawrev-2500	813	5	an	an	DET
inlawrev-2500	813	6	employment	employment	NOUN
inlawrev-2500	813	7	agreement	agreement	NOUN
inlawrev-2500	813	8	.	.	PUNCT
inlawrev-2500	813	9	.	.	PUNCT
inlawrev-2500	813	10	.	.	PUNCT
inlawrev-2500	814	1	."^	."^	PROPN
inlawrev-2500	814	2	°	°	PROPN
inlawrev-2500	814	3	^	^	PUNCT
inlawrev-2500	814	4	finding	find	VERB
inlawrev-2500	814	5	no	no	DET
inlawrev-2500	814	6	fault	fault	NOUN
inlawrev-2500	814	7	with	with	ADP
inlawrev-2500	814	8	the	the	DET
inlawrev-2500	814	9	corporation	corporation	NOUN
inlawrev-2500	814	10	formation	formation	NOUN
inlawrev-2500	814	11	,	,	PUNCT
inlawrev-2500	814	12	the	the	DET
inlawrev-2500	814	13	court	court	NOUN
inlawrev-2500	814	14	concluded	conclude	VERB
inlawrev-2500	814	15	that	that	SCONJ
inlawrev-2500	814	16	the	the	DET
inlawrev-2500	814	17	personal	personal	ADJ
inlawrev-2500	814	18	service	service	NOUN
inlawrev-2500	814	19	corporation	corporation	NOUN
inlawrev-2500	814	20	was	be	AUX
inlawrev-2500	814	21	organized	organize	VERB
inlawrev-2500	814	22	as	as	ADP
inlawrev-2500	814	23	a	a	DET
inlawrev-2500	814	24	corporation	corporation	NOUN
inlawrev-2500	814	25	under	under	ADP
inlawrev-2500	814	26	state	state	NOUN
inlawrev-2500	814	27	law	law	NOUN
inlawrev-2500	814	28	and	and	CCONJ
inlawrev-2500	814	29	met	meet	VERB
inlawrev-2500	814	30	the	the	DET
inlawrev-2500	814	31	requirement	requirement	NOUN
inlawrev-2500	814	32	for	for	ADP
inlawrev-2500	814	33	recognition	recognition	NOUN
inlawrev-2500	814	34	as	as	ADP
inlawrev-2500	814	35	a	a	DET
inlawrev-2500	814	36	corporation	corporation	NOUN
inlawrev-2500	814	37	under	under	ADP
inlawrev-2500	814	38	revenue	revenue	NOUN
inlawrev-2500	814	39	ruling	rule	VERB
inlawrev-2500	814	40	70	70	NUM
inlawrev-2500	814	41	-	-	SYM
inlawrev-2500	814	42	101.^	101.^	NUM
inlawrev-2500	814	43	°	°	NOUN
inlawrev-2500	814	44	^	^	PUNCT
inlawrev-2500	814	45	as	as	SCONJ
inlawrev-2500	814	46	previously	previously	ADV
inlawrev-2500	814	47	noted	note	VERB
inlawrev-2500	814	48	,	,	PUNCT
inlawrev-2500	814	49	the	the	DET
inlawrev-2500	814	50	court	court	NOUN
inlawrev-2500	814	51	found	find	VERB
inlawrev-2500	814	52	section	section	NOUN
inlawrev-2500	814	53	482	482	NUM
inlawrev-2500	814	54	to	to	PART
inlawrev-2500	814	55	be	be	AUX
inlawrev-2500	814	56	applicable	applicable	ADJ
inlawrev-2500	814	57	.	.	PUNCT
inlawrev-2500	815	1	in	in	ADP
inlawrev-2500	815	2	reaching	reach	VERB
inlawrev-2500	815	3	this	this	DET
inlawrev-2500	815	4	conclusion	conclusion	NOUN
inlawrev-2500	815	5	,	,	PUNCT
inlawrev-2500	815	6	however	however	ADV
inlawrev-2500	815	7	,	,	PUNCT
inlawrev-2500	815	8	the	the	DET
inlawrev-2500	815	9	court	court	NOUN
inlawrev-2500	815	10	appeared	appear	VERB
inlawrev-2500	815	11	to	to	PART
inlawrev-2500	815	12	take	take	VERB
inlawrev-2500	815	13	the	the	DET
inlawrev-2500	815	14	step	step	NOUN
inlawrev-2500	815	15	predicted	predict	VERB
inlawrev-2500	815	16	by	by	ADP
inlawrev-2500	815	17	commentators^"^	commentators^"^	NOUN
inlawrev-2500	815	18	and	and	CCONJ
inlawrev-2500	815	19	stated	state	VERB
inlawrev-2500	815	20	that	that	SCONJ
inlawrev-2500	815	21	employee	employee	NOUN
inlawrev-2500	815	22	status	status	NOUN
inlawrev-2500	815	23	was	be	AUX
inlawrev-2500	815	24	sufficient	sufficient	ADJ
inlawrev-2500	815	25	to	to	PART
inlawrev-2500	815	26	meet	meet	VERB
inlawrev-2500	815	27	the	the	DET
inlawrev-2500	815	28	dual	dual	ADJ
inlawrev-2500	815	29	business	business	NOUN
inlawrev-2500	815	30	requirement	requirement	NOUN
inlawrev-2500	815	31	of	of	ADP
inlawrev-2500	815	32	the	the	DET
inlawrev-2500	815	33	code	code	PROPN
inlawrev-2500	815	34	section.^	section.^	NOUN
inlawrev-2500	815	35	"	"	PUNCT
inlawrev-2500	815	36	*	*	PROPN
inlawrev-2500	815	37	once	once	SCONJ
inlawrev-2500	815	38	the	the	DET
inlawrev-2500	815	39	court	court	NOUN
inlawrev-2500	815	40	found	find	VERB
inlawrev-2500	815	41	a	a	DET
inlawrev-2500	815	42	valid	valid	ADJ
inlawrev-2500	815	43	corporation	corporation	NOUN
inlawrev-2500	815	44	and	and	CCONJ
inlawrev-2500	815	45	no	no	DET
inlawrev-2500	815	46	distortion	distortion	NOUN
inlawrev-2500	815	47	of	of	ADP
inlawrev-2500	815	48	income	income	NOUN
inlawrev-2500	815	49	under	under	ADP
inlawrev-2500	815	50	section	section	NOUN
inlawrev-2500	815	51	482,^	482,^	NUM
inlawrev-2500	815	52	°	°	NOUN
inlawrev-2500	815	53	^	^	PUNCT
inlawrev-2500	815	54	any	any	DET
inlawrev-2500	815	55	argument	argument	NOUN
inlawrev-2500	815	56	posed	pose	VERB
inlawrev-2500	815	57	by	by	ADP
inlawrev-2500	815	58	the	the	DET
inlawrev-2500	815	59	service	service	NOUN
inlawrev-2500	815	60	,	,	PUNCT
inlawrev-2500	815	61	such	such	ADJ
inlawrev-2500	815	62	as	as	ADP
inlawrev-2500	815	63	assignment	assignment	NOUN
inlawrev-2500	815	64	of	of	ADP
inlawrev-2500	815	65	income	income	NOUN
inlawrev-2500	815	66	,	,	PUNCT
inlawrev-2500	815	67	lack	lack	NOUN
inlawrev-2500	815	68	of	of	ADP
inlawrev-2500	815	69	corporate	corporate	ADJ
inlawrev-2500	815	70	property	property	NOUN
inlawrev-2500	815	71	or	or	CCONJ
inlawrev-2500	815	72	other	other	ADJ
inlawrev-2500	815	73	employees	employee	NOUN
inlawrev-2500	815	74	,	,	PUNCT
inlawrev-2500	815	75	was	be	AUX
inlawrev-2500	815	76	labelled	label	VERB
inlawrev-2500	815	77	as	as	ADP
inlawrev-2500	815	78	an	an	DET
inlawrev-2500	815	79	attempt	attempt	NOUN
inlawrev-2500	815	80	to	to	PART
inlawrev-2500	815	81	nullify	nullify	VERB
inlawrev-2500	815	82	the	the	DET
inlawrev-2500	815	83	corporate	corporate	ADJ
inlawrev-2500	815	84	existence.^"^	existence.^"^	PROPN
inlawrev-2500	815	85	the	the	DET
inlawrev-2500	815	86	court	court	NOUN
inlawrev-2500	815	87	apparently	apparently	ADV
inlawrev-2500	815	88	saw	see	VERB
inlawrev-2500	815	89	adequate	adequate	ADJ
inlawrev-2500	815	90	protections	protection	NOUN
inlawrev-2500	815	91	within	within	ADP
inlawrev-2500	815	92	the	the	DET
inlawrev-2500	815	93	definition	definition	NOUN
inlawrev-2500	815	94	of	of	ADP
inlawrev-2500	815	95	corporation	corporation	NOUN
inlawrev-2500	815	96	and	and	CCONJ
inlawrev-2500	815	97	the	the	DET
inlawrev-2500	815	98	safeguards	safeguard	NOUN
inlawrev-2500	815	99	of	of	ADP
inlawrev-2500	815	100	section	section	NOUN
inlawrev-2500	815	101	482	482	NUM
inlawrev-2500	815	102	to	to	PART
inlawrev-2500	815	103	conclude	conclude	VERB
inlawrev-2500	815	104	that	that	SCONJ
inlawrev-2500	815	105	once	once	SCONJ
inlawrev-2500	815	106	these	these	DET
inlawrev-2500	815	107	hurdles	hurdle	NOUN
inlawrev-2500	815	108	had	have	AUX
inlawrev-2500	815	109	been	be	AUX
inlawrev-2500	815	110	overcome	overcome	VERB
inlawrev-2500	815	111	,	,	PUNCT
inlawrev-2500	815	112	all	all	DET
inlawrev-2500	815	113	further	further	ADJ
inlawrev-2500	815	114	arguments	argument	NOUN
inlawrev-2500	815	115	concerning	concern	VERB
inlawrev-2500	815	116	income	income	NOUN
inlawrev-2500	815	117	distribution	distribution	NOUN
inlawrev-2500	815	118	would	would	AUX
inlawrev-2500	815	119	negate	negate	VERB
inlawrev-2500	815	120	a	a	DET
inlawrev-2500	815	121	prior	prior	ADJ
inlawrev-2500	815	122	conclusion^"^	conclusion^"^	NOUN
inlawrev-2500	815	123	or	or	CCONJ
inlawrev-2500	815	124	'	'	PUNCT
inlawrev-2500	815	125	°	°	NOUN
inlawrev-2500	815	126	'	'	PUNCT
inlawrev-2500	815	127	i	i	PRON
inlawrev-2500	815	128	d.	d.	PROPN
inlawrev-2500	815	129	at	at	ADP
inlawrev-2500	815	130	4188	4188	NUM
inlawrev-2500	815	131	.	.	PUNCT
inlawrev-2500	815	132	''	''	PUNCT
inlawrev-2500	816	1	'	'	PUNCT
inlawrev-2500	816	2	i	i	PRON
inlawrev-2500	816	3	d.	d.	PROPN
inlawrev-2500	816	4	^"^see	^"^see	PROPN
inlawrev-2500	816	5	notes	note	VERB
inlawrev-2500	816	6	137	137	NUM
inlawrev-2500	816	7	-	-	SYM
inlawrev-2500	816	8	38	38	NUM
inlawrev-2500	816	9	supra	supra	NOUN
inlawrev-2500	816	10	and	and	CCONJ
inlawrev-2500	816	11	accompanying	accompany	VERB
inlawrev-2500	816	12	text	text	NOUN
inlawrev-2500	816	13	.	.	PUNCT
inlawrev-2500	816	14	''	''	PUNCT
inlawrev-2500	817	1	'	'	NUM
inlawrev-2500	817	2	*	*	PUNCT
inlawrev-2500	818	1	[	[	X
inlawrev-2500	818	2	1981	1981	NUM
inlawrev-2500	818	3	transfer	transfer	NOUN
inlawrev-2500	818	4	binder	binder	NOUN
inlawrev-2500	818	5	]	]	PUNCT
inlawrev-2500	818	6	tax	tax	NOUN
inlawrev-2500	818	7	ct	ct	PROPN
inlawrev-2500	818	8	.	.	PUNCT
inlawrev-2500	818	9	rep	rep	PROPN
inlawrev-2500	818	10	.	.	PROPN
inlawrev-2500	818	11	(	(	PUNCT
inlawrev-2500	818	12	cch	cch	PROPN
inlawrev-2500	818	13	)	)	PUNCT
inlawrev-2500	818	14	at	at	ADP
inlawrev-2500	818	15	4190	4190	NUM
inlawrev-2500	818	16	.	.	PUNCT
inlawrev-2500	819	1	the	the	DET
inlawrev-2500	819	2	court	court	NOUN
inlawrev-2500	819	3	noted	note	VERB
inlawrev-2500	819	4	that	that	SCONJ
inlawrev-2500	819	5	the	the	DET
inlawrev-2500	819	6	business	business	NOUN
inlawrev-2500	819	7	of	of	ADP
inlawrev-2500	819	8	the	the	DET
inlawrev-2500	819	9	medical	medical	ADJ
inlawrev-2500	819	10	practice	practice	NOUN
inlawrev-2500	819	11	was	be	AUX
inlawrev-2500	819	12	operated	operate	VERB
inlawrev-2500	819	13	on	on	ADP
inlawrev-2500	819	14	two	two	NUM
inlawrev-2500	819	15	levels	level	NOUN
inlawrev-2500	819	16	,	,	PUNCT
inlawrev-2500	819	17	the	the	DET
inlawrev-2500	819	18	corporate	corporate	ADJ
inlawrev-2500	819	19	level	level	NOUN
inlawrev-2500	819	20	and	and	CCONJ
inlawrev-2500	819	21	the	the	DET
inlawrev-2500	819	22	employee	employee	NOUN
inlawrev-2500	819	23	level	level	NOUN
inlawrev-2500	819	24	.	.	PUNCT
inlawrev-2500	820	1	the	the	DET
inlawrev-2500	820	2	court	court	NOUN
inlawrev-2500	820	3	further	far	ADV
inlawrev-2500	820	4	stated	state	VERB
inlawrev-2500	820	5	that	that	SCONJ
inlawrev-2500	820	6	"	"	PUNCT
inlawrev-2500	820	7	the	the	DET
inlawrev-2500	820	8	corporation	corporation	NOUN
inlawrev-2500	820	9	employs	employ	VERB
inlawrev-2500	820	10	petitioner	petitioner	NOUN
inlawrev-2500	820	11	to	to	PART
inlawrev-2500	820	12	perform	perform	VERB
inlawrev-2500	820	13	the	the	DET
inlawrev-2500	820	14	requisite	requisite	ADJ
inlawrev-2500	820	15	services	service	NOUN
inlawrev-2500	820	16	.	.	PUNCT
inlawrev-2500	821	1	petitioner	petitioner	NOUN
inlawrev-2500	821	2	,	,	PUNCT
inlawrev-2500	821	3	in	in	ADP
inlawrev-2500	821	4	turn	turn	NOUN
inlawrev-2500	821	5	,	,	PUNCT
inlawrev-2500	821	6	is	be	AUX
inlawrev-2500	821	7	in	in	ADP
inlawrev-2500	821	8	the	the	DET
inlawrev-2500	821	9	business	business	NOUN
inlawrev-2500	821	10	of	of	ADP
inlawrev-2500	821	11	providing	provide	VERB
inlawrev-2500	821	12	services	service	NOUN
inlawrev-2500	821	13	as	as	ADP
inlawrev-2500	821	14	an	an	DET
inlawrev-2500	821	15	employee	employee	NOUN
inlawrev-2500	821	16	of	of	ADP
inlawrev-2500	821	17	his	his	PRON
inlawrev-2500	821	18	wholly	wholly	ADV
inlawrev-2500	821	19	owned	own	VERB
inlawrev-2500	821	20	corporation	corporation	NOUN
inlawrev-2500	821	21	.	.	PUNCT
inlawrev-2500	821	22	"	"	PUNCT
inlawrev-2500	822	1	i	i	PRON
inlawrev-2500	822	2	d.	d.	PROPN
inlawrev-2500	822	3	(	(	PUNCT
inlawrev-2500	822	4	emphasis	emphasis	NOUN
inlawrev-2500	822	5	added	add	VERB
inlawrev-2500	822	6	)	)	PUNCT
inlawrev-2500	822	7	.	.	PUNCT
inlawrev-2500	823	1	to	to	PART
inlawrev-2500	823	2	support	support	VERB
inlawrev-2500	823	3	this	this	DET
inlawrev-2500	823	4	extension	extension	NOUN
inlawrev-2500	823	5	,	,	PUNCT
inlawrev-2500	823	6	the	the	DET
inlawrev-2500	823	7	court	court	NOUN
inlawrev-2500	823	8	cited	cite	VERB
inlawrev-2500	823	9	primuth	primuth	NOUN
inlawrev-2500	823	10	v.	v.	ADP
inlawrev-2500	823	11	commissioner	commissioner	NOUN
inlawrev-2500	823	12	,	,	PUNCT
inlawrev-2500	823	13	54	54	NUM
inlawrev-2500	823	14	t.c	t.c	PROPN
inlawrev-2500	823	15	.	.	PROPN
inlawrev-2500	823	16	374	374	NUM
inlawrev-2500	823	17	(	(	PUNCT
inlawrev-2500	823	18	1970	1970	NUM
inlawrev-2500	823	19	)	)	PUNCT
inlawrev-2500	823	20	,	,	PUNCT
inlawrev-2500	823	21	as	as	ADP
inlawrev-2500	823	22	holding	hold	VERB
inlawrev-2500	823	23	that	that	SCONJ
inlawrev-2500	823	24	an	an	DET
inlawrev-2500	823	25	employee	employee	NOUN
inlawrev-2500	823	26	is	be	AUX
inlawrev-2500	823	27	in	in	ADP
inlawrev-2500	823	28	a	a	DET
inlawrev-2500	823	29	trade	trade	NOUN
inlawrev-2500	823	30	or	or	CCONJ
inlawrev-2500	823	31	business	business	NOUN
inlawrev-2500	823	32	for	for	ADP
inlawrev-2500	823	33	the	the	DET
inlawrev-2500	823	34	purposes	purpose	NOUN
inlawrev-2500	823	35	of	of	ADP
inlawrev-2500	823	36	section	section	NOUN
inlawrev-2500	823	37	162	162	NUM
inlawrev-2500	823	38	.	.	PUNCT
inlawrev-2500	824	1	i	i	PRON
inlawrev-2500	824	2	d.	d.	VERB
inlawrev-2500	824	3	this	this	DET
inlawrev-2500	824	4	aspect	aspect	NOUN
inlawrev-2500	824	5	of	of	ADP
inlawrev-2500	824	6	the	the	DET
inlawrev-2500	824	7	case	case	NOUN
inlawrev-2500	824	8	was	be	AUX
inlawrev-2500	824	9	reiterated	reiterate	VERB
inlawrev-2500	824	10	in	in	ADP
inlawrev-2500	824	11	foglesong	foglesong	NOUN
inlawrev-2500	824	12	v.	v.	ADP
inlawrev-2500	824	13	commissioner	commissioner	NOUN
inlawrev-2500	824	14	,	,	PUNCT
inlawrev-2500	824	15	[	[	X
inlawrev-2500	824	16	1981	1981	NUM
inlawrev-2500	824	17	transfer	transfer	NOUN
inlawrev-2500	824	18	binder	binder	NOUN
inlawrev-2500	824	19	]	]	PUNCT
inlawrev-2500	824	20	tax	tax	NOUN
inlawrev-2500	824	21	ct	ct	PROPN
inlawrev-2500	824	22	.	.	PUNCT
inlawrev-2500	825	1	rep	rep	PROPN
inlawrev-2500	825	2	.	.	PROPN
inlawrev-2500	825	3	(	(	PUNCT
inlawrev-2500	825	4	cch	cch	PROPN
inlawrev-2500	825	5	)	)	PUNCT
inlawrev-2500	825	6	at	at	ADP
inlawrev-2500	825	7	4247	4247	NUM
inlawrev-2500	825	8	,	,	PUNCT
inlawrev-2500	825	9	when	when	SCONJ
inlawrev-2500	825	10	the	the	DET
inlawrev-2500	825	11	court	court	NOUN
inlawrev-2500	825	12	stated	state	VERB
inlawrev-2500	825	13	:	:	PUNCT
inlawrev-2500	825	14	"	"	PUNCT
inlawrev-2500	825	15	because	because	SCONJ
inlawrev-2500	825	16	the	the	DET
inlawrev-2500	825	17	petitioner	petitioner	NOUN
inlawrev-2500	825	18	as	as	ADP
inlawrev-2500	825	19	an	an	DET
inlawrev-2500	825	20	employee	employee	NOUN
inlawrev-2500	825	21	and	and	CCONJ
inlawrev-2500	825	22	the	the	DET
inlawrev-2500	825	23	corporation	corporation	NOUN
inlawrev-2500	825	24	are	be	AUX
inlawrev-2500	825	25	separate	separate	ADJ
inlawrev-2500	825	26	taxable	taxable	ADJ
inlawrev-2500	825	27	entities	entity	NOUN
inlawrev-2500	825	28	and	and	CCONJ
inlawrev-2500	825	29	separate	separate	ADJ
inlawrev-2500	825	30	trades	trade	NOUN
inlawrev-2500	825	31	or	or	CCONJ
inlawrev-2500	825	32	businesses	business	NOUN
inlawrev-2500	825	33	,	,	PUNCT
inlawrev-2500	825	34	we	we	PRON
inlawrev-2500	825	35	hold	hold	VERB
inlawrev-2500	825	36	.	.	PUNCT
inlawrev-2500	825	37	.	.	PUNCT
inlawrev-2500	825	38	.	.	PUNCT
inlawrev-2500	826	1	the	the	DET
inlawrev-2500	826	2	threshold	threshold	NOUN
inlawrev-2500	826	3	requirement	requirement	NOUN
inlawrev-2500	826	4	of	of	ADP
inlawrev-2500	826	5	section	section	NOUN
inlawrev-2500	826	6	482	482	NUM
inlawrev-2500	826	7	,	,	PUNCT
inlawrev-2500	826	8	.	.	PUNCT
inlawrev-2500	826	9	.	.	PUNCT
inlawrev-2500	826	10	.	.	PUNCT
inlawrev-2500	827	1	is	be	AUX
inlawrev-2500	827	2	met	meet	VERB
inlawrev-2500	827	3	.	.	PUNCT
inlawrev-2500	827	4	"	"	PUNCT
inlawrev-2500	828	1	i	i	PRON
inlawrev-2500	828	2	d.	d.	PROPN
inlawrev-2500	828	3	(	(	PUNCT
inlawrev-2500	828	4	footnote	footnote	VERB
inlawrev-2500	828	5	omitted	omit	VERB
inlawrev-2500	828	6	)	)	PUNCT
inlawrev-2500	828	7	(	(	PUNCT
inlawrev-2500	828	8	emphasis	emphasis	NOUN
inlawrev-2500	828	9	added	add	VERB
inlawrev-2500	828	10	)	)	PUNCT
inlawrev-2500	828	11	.	.	PUNCT
inlawrev-2500	828	12	'	'	PUNCT
inlawrev-2500	828	13	°	°	NUM
inlawrev-2500	828	14	^see	^see	NUM
inlawrev-2500	828	15	note	note	VERB
inlawrev-2500	828	16	190	190	NUM
inlawrev-2500	828	17	supra	supra	NOUN
inlawrev-2500	828	18	and	and	CCONJ
inlawrev-2500	828	19	accompanying	accompany	VERB
inlawrev-2500	828	20	text	text	NOUN
inlawrev-2500	828	21	.	.	PUNCT
inlawrev-2500	828	22	'	'	PUNCT
inlawrev-2500	829	1	°	°	PRON
inlawrev-2500	829	2	«	«	PUNCT
inlawrev-2500	829	3	[	[	X
inlawrev-2500	829	4	1981	1981	NUM
inlawrev-2500	829	5	transfer	transfer	NOUN
inlawrev-2500	829	6	binder	binder	NOUN
inlawrev-2500	829	7	]	]	PUNCT
inlawrev-2500	829	8	tax	tax	NOUN
inlawrev-2500	829	9	ct	ct	PROPN
inlawrev-2500	829	10	.	.	PUNCT
inlawrev-2500	830	1	rep	rep	PROPN
inlawrev-2500	830	2	.	.	PROPN
inlawrev-2500	830	3	(	(	PUNCT
inlawrev-2500	830	4	cch	cch	PROPN
inlawrev-2500	830	5	)	)	PUNCT
inlawrev-2500	830	6	at	at	ADP
inlawrev-2500	830	7	4194	4194	NUM
inlawrev-2500	830	8	.	.	PUNCT
inlawrev-2500	831	1	'	'	PUNCT
inlawrev-2500	831	2	^''id	^''id	PUNCT
inlawrev-2500	831	3	.	.	PUNCT
inlawrev-2500	832	1	for	for	ADP
inlawrev-2500	832	2	example	example	NOUN
inlawrev-2500	832	3	,	,	PUNCT
inlawrev-2500	832	4	the	the	DET
inlawrev-2500	832	5	court	court	NOUN
inlawrev-2500	832	6	recognized	recognize	VERB
inlawrev-2500	832	7	that	that	SCONJ
inlawrev-2500	832	8	attempts	attempt	VERB
inlawrev-2500	832	9	to	to	PART
inlawrev-2500	832	10	shift	shift	VERB
inlawrev-2500	832	11	all	all	DET
inlawrev-2500	832	12	the	the	DET
inlawrev-2500	832	13	income	income	NOUN
inlawrev-2500	832	14	from	from	ADP
inlawrev-2500	832	15	1982j	1982j	NUM
inlawrev-2500	832	16	personal	personal	ADJ
inlawrev-2500	832	17	service	service	NOUN
inlawrev-2500	832	18	corporation	corporation	NOUN
inlawrev-2500	832	19	669	669	NUM
inlawrev-2500	832	20	were	be	AUX
inlawrev-2500	832	21	redundant.^"^	redundant.^"^	NOUN
inlawrev-2500	832	22	indeed	indeed	ADV
inlawrev-2500	832	23	,	,	PUNCT
inlawrev-2500	832	24	the	the	DET
inlawrev-2500	832	25	court	court	NOUN
inlawrev-2500	832	26	found	find	VERB
inlawrev-2500	832	27	that	that	SCONJ
inlawrev-2500	832	28	the	the	DET
inlawrev-2500	832	29	result	result	NOUN
inlawrev-2500	832	30	of	of	ADP
inlawrev-2500	832	31	applying	apply	VERB
inlawrev-2500	832	32	the	the	DET
inlawrev-2500	832	33	assignment	assignment	NOUN
inlawrev-2500	832	34	of	of	ADP
inlawrev-2500	832	35	income	income	NOUN
inlawrev-2500	832	36	doctrine	doctrine	NOUN
inlawrev-2500	832	37	would	would	AUX
inlawrev-2500	832	38	have	have	AUX
inlawrev-2500	832	39	been	be	AUX
inlawrev-2500	832	40	the	the	DET
inlawrev-2500	832	41	same	same	ADJ
inlawrev-2500	832	42	as	as	ADP
inlawrev-2500	832	43	using	use	VERB
inlawrev-2500	832	44	section	section	NOUN
inlawrev-2500	832	45	482.''^^	482.''^^	NUM
inlawrev-2500	832	46	the	the	DET
inlawrev-2500	832	47	majority	majority	NOUN
inlawrev-2500	832	48	,	,	PUNCT
inlawrev-2500	832	49	thus	thus	ADV
inlawrev-2500	832	50	,	,	PUNCT
inlawrev-2500	832	51	has	have	AUX
inlawrev-2500	832	52	added	add	VERB
inlawrev-2500	832	53	strength	strength	NOUN
inlawrev-2500	832	54	to	to	ADP
inlawrev-2500	832	55	the	the	DET
inlawrev-2500	832	56	corporate	corporate	ADJ
inlawrev-2500	832	57	recognition	recognition	NOUN
inlawrev-2500	832	58	of	of	ADP
inlawrev-2500	832	59	the	the	DET
inlawrev-2500	832	60	personal	personal	ADJ
inlawrev-2500	832	61	service	service	NOUN
inlawrev-2500	832	62	corporation	corporation	NOUN
inlawrev-2500	832	63	and	and	CCONJ
inlawrev-2500	832	64	has	have	AUX
inlawrev-2500	832	65	reinforced	reinforce	VERB
inlawrev-2500	832	66	the	the	DET
inlawrev-2500	832	67	necessity	necessity	NOUN
inlawrev-2500	832	68	of	of	ADP
inlawrev-2500	832	69	careful	careful	ADJ
inlawrev-2500	832	70	compliance	compliance	NOUN
inlawrev-2500	832	71	with	with	ADP
inlawrev-2500	832	72	the	the	DET
inlawrev-2500	832	73	formalities	formality	NOUN
inlawrev-2500	832	74	of	of	ADP
inlawrev-2500	832	75	state	state	NOUN
inlawrev-2500	832	76	and	and	CCONJ
inlawrev-2500	832	77	federal	federal	ADJ
inlawrev-2500	832	78	law	law	NOUN
inlawrev-2500	832	79	to	to	PART
inlawrev-2500	832	80	achieve	achieve	VERB
inlawrev-2500	832	81	this	this	DET
inlawrev-2500	832	82	desired	desire	VERB
inlawrev-2500	832	83	result	result	NOUN
inlawrev-2500	832	84	.	.	PUNCT
inlawrev-2500	833	1	the	the	DET
inlawrev-2500	833	2	dissent	dissent	NOUN
inlawrev-2500	833	3	was	be	AUX
inlawrev-2500	833	4	dismayed	dismay	VERB
inlawrev-2500	833	5	.	.	PUNCT
inlawrev-2500	834	1	it	it	PRON
inlawrev-2500	834	2	found	find	VERB
inlawrev-2500	834	3	this	this	DET
inlawrev-2500	834	4	situation	situation	NOUN
inlawrev-2500	834	5	very	very	ADV
inlawrev-2500	834	6	similar	similar	ADJ
inlawrev-2500	834	7	to	to	ADP
inlawrev-2500	834	8	rouhik	rouhik	PROPN
inlawrev-2500	834	9	v.	v.	ADP
inlawrev-2500	834	10	commissioner^^^	commissioner^^^	PROPN
inlawrev-2500	834	11	where	where	SCONJ
inlawrev-2500	834	12	the	the	DET
inlawrev-2500	834	13	court	court	NOUN
inlawrev-2500	834	14	relied	rely	VERB
inlawrev-2500	834	15	on	on	ADP
inlawrev-2500	834	16	the	the	DET
inlawrev-2500	834	17	assignment	assignment	NOUN
inlawrev-2500	834	18	of	of	ADP
inlawrev-2500	834	19	income	income	NOUN
inlawrev-2500	834	20	doctrine	doctrine	NOUN
inlawrev-2500	834	21	to	to	PART
inlawrev-2500	834	22	tax	tax	VERB
inlawrev-2500	834	23	the	the	DET
inlawrev-2500	834	24	employees.^	employees.^	NOUN
inlawrev-2500	834	25	"	"	PUNCT
inlawrev-2500	834	26	the	the	DET
inlawrev-2500	834	27	facts	fact	NOUN
inlawrev-2500	834	28	,	,	PUNCT
inlawrev-2500	834	29	nevertheless	nevertheless	ADV
inlawrev-2500	834	30	,	,	PUNCT
inlawrev-2500	834	31	have	have	AUX
inlawrev-2500	834	32	often	often	ADV
inlawrev-2500	834	33	been	be	AUX
inlawrev-2500	834	34	cited	cite	VERB
inlawrev-2500	834	35	to	to	PART
inlawrev-2500	834	36	exemplify	exemplify	VERB
inlawrev-2500	834	37	a	a	DET
inlawrev-2500	834	38	sham	sham	ADJ
inlawrev-2500	834	39	corporation.^^^	corporation.^^^	NOUN
inlawrev-2500	834	40	like	like	ADP
inlawrev-2500	834	41	rouhik	rouhik	NUM
inlawrev-2500	834	42	,	,	PUNCT
inlawrev-2500	834	43	the	the	DET
inlawrev-2500	834	44	dissent	dissent	NOUN
inlawrev-2500	834	45	noted	note	VERB
inlawrev-2500	834	46	that	that	SCONJ
inlawrev-2500	834	47	keller	keller	PROPN
inlawrev-2500	834	48	,	,	PUNCT
inlawrev-2500	834	49	inc	inc	PROPN
inlawrev-2500	834	50	.	.	PROPN
inlawrev-2500	834	51	owned	own	VERB
inlawrev-2500	834	52	no	no	DET
inlawrev-2500	834	53	equipment	equipment	NOUN
inlawrev-2500	834	54	,	,	PUNCT
inlawrev-2500	834	55	incurred	incur	VERB
inlawrev-2500	834	56	no	no	DET
inlawrev-2500	834	57	debts	debt	NOUN
inlawrev-2500	834	58	,	,	PUNCT
inlawrev-2500	834	59	paid	pay	VERB
inlawrev-2500	834	60	no	no	DET
inlawrev-2500	834	61	salaries	salary	NOUN
inlawrev-2500	834	62	except	except	SCONJ
inlawrev-2500	834	63	keller	keller	PROPN
inlawrev-2500	834	64	's	's	PART
inlawrev-2500	834	65	and	and	CCONJ
inlawrev-2500	834	66	maintained	maintain	VERB
inlawrev-2500	834	67	no	no	DET
inlawrev-2500	834	68	medical	medical	ADJ
inlawrev-2500	834	69	records.^^^	records.^^^	NOUN
inlawrev-2500	834	70	virtually	virtually	ADV
inlawrev-2500	834	71	all	all	DET
inlawrev-2500	834	72	control	control	NOUN
inlawrev-2500	834	73	was	be	AUX
inlawrev-2500	834	74	in	in	ADP
inlawrev-2500	834	75	the	the	DET
inlawrev-2500	834	76	partnership	partnership	NOUN
inlawrev-2500	834	77	and	and	CCONJ
inlawrev-2500	834	78	all	all	DET
inlawrev-2500	834	79	equipment	equipment	NOUN
inlawrev-2500	834	80	and	and	CCONJ
inlawrev-2500	834	81	support	support	NOUN
inlawrev-2500	834	82	resources	resource	NOUN
inlawrev-2500	834	83	were	be	AUX
inlawrev-2500	834	84	in	in	ADP
inlawrev-2500	834	85	mal	mal	PROPN
inlawrev-2500	834	86	,	,	PUNCT
inlawrev-2500	834	87	inc	inc	PROPN
inlawrev-2500	834	88	.	.	PROPN
inlawrev-2500	834	89	to	to	ADP
inlawrev-2500	834	90	the	the	DET
inlawrev-2500	834	91	dissent	dissent	NOUN
inlawrev-2500	834	92	,	,	PUNCT
inlawrev-2500	834	93	therefore	therefore	ADV
inlawrev-2500	834	94	,	,	PUNCT
inlawrev-2500	834	95	the	the	DET
inlawrev-2500	834	96	unavoidable	unavoidable	ADJ
inlawrev-2500	834	97	conclusion	conclusion	NOUN
inlawrev-2500	834	98	was	be	AUX
inlawrev-2500	834	99	that	that	SCONJ
inlawrev-2500	834	100	"	"	PUNCT
inlawrev-2500	834	101	keller	keller	PROPN
inlawrev-2500	834	102	,	,	PUNCT
inlawrev-2500	834	103	inc	inc	PROPN
inlawrev-2500	834	104	.	.	PROPN
inlawrev-2500	834	105	was	be	AUX
inlawrev-2500	834	106	'	'	PUNCT
inlawrev-2500	834	107	nothing	nothing	PRON
inlawrev-2500	834	108	more	more	ADJ
inlawrev-2500	834	109	than	than	ADP
inlawrev-2500	834	110	a	a	DET
inlawrev-2500	834	111	few	few	ADJ
inlawrev-2500	834	112	incorporating	incorporate	VERB
inlawrev-2500	834	113	papers	paper	NOUN
inlawrev-2500	834	114	lying	lie	VERB
inlawrev-2500	834	115	in	in	ADP
inlawrev-2500	834	116	a	a	DET
inlawrev-2500	834	117	desk	desk	NOUN
inlawrev-2500	834	118	drawer	drawer	NOUN
inlawrev-2500	834	119	of	of	ADP
inlawrev-2500	834	120	no	no	DET
inlawrev-2500	834	121	significance	significance	NOUN
inlawrev-2500	834	122	except	except	SCONJ
inlawrev-2500	834	123	when	when	SCONJ
inlawrev-2500	834	124	a	a	DET
inlawrev-2500	834	125	tax	tax	NOUN
inlawrev-2500	834	126	return	return	NOUN
inlawrev-2500	834	127	is	be	AUX
inlawrev-2500	834	128	due	due	ADJ
inlawrev-2500	834	129	.	.	PUNCT
inlawrev-2500	834	130	'	'	PUNCT
inlawrev-2500	835	1	"	"	PUNCT
inlawrev-2500	835	2	^^	^^	NUM
inlawrev-2500	835	3	*	*	PUNCT
inlawrev-2500	835	4	given	give	VERB
inlawrev-2500	835	5	the	the	DET
inlawrev-2500	835	6	general	general	ADJ
inlawrev-2500	835	7	lack	lack	NOUN
inlawrev-2500	835	8	of	of	ADP
inlawrev-2500	835	9	substance	substance	NOUN
inlawrev-2500	835	10	,	,	PUNCT
inlawrev-2500	835	11	the	the	DET
inlawrev-2500	835	12	dissent	dissent	NOUN
inlawrev-2500	835	13	argued	argue	VERB
inlawrev-2500	835	14	that	that	SCONJ
inlawrev-2500	835	15	the	the	DET
inlawrev-2500	835	16	scheme	scheme	NOUN
inlawrev-2500	835	17	was	be	AUX
inlawrev-2500	835	18	merely	merely	ADV
inlawrev-2500	835	19	an	an	DET
inlawrev-2500	835	20	assignment	assignment	NOUN
inlawrev-2500	835	21	of	of	ADP
inlawrev-2500	835	22	income	income	NOUN
inlawrev-2500	835	23	from	from	ADP
inlawrev-2500	835	24	keller	keller	PROPN
inlawrev-2500	835	25	to	to	ADP
inlawrev-2500	835	26	his	his	PRON
inlawrev-2500	835	27	corporation	corporation	NOUN
inlawrev-2500	835	28	and	and	CCONJ
inlawrev-2500	835	29	that	that	SCONJ
inlawrev-2500	835	30	it	it	PRON
inlawrev-2500	835	31	would	would	AUX
inlawrev-2500	835	32	have	have	AUX
inlawrev-2500	835	33	used	use	VERB
inlawrev-2500	835	34	the	the	DET
inlawrev-2500	835	35	doctrine	doctrine	NOUN
inlawrev-2500	835	36	to	to	PART
inlawrev-2500	835	37	tax	tax	VERB
inlawrev-2500	835	38	keller	keller	NOUN
inlawrev-2500	835	39	on	on	ADP
inlawrev-2500	835	40	all	all	DET
inlawrev-2500	835	41	corporate	corporate	ADJ
inlawrev-2500	835	42	receipts.^^^	receipts.^^^	NOUN
inlawrev-2500	835	43	the	the	DET
inlawrev-2500	835	44	dissenting	dissent	VERB
inlawrev-2500	835	45	opinion	opinion	NOUN
inlawrev-2500	835	46	was	be	AUX
inlawrev-2500	835	47	in	in	ADP
inlawrev-2500	835	48	complete	complete	ADJ
inlawrev-2500	835	49	disagreement	disagreement	NOUN
inlawrev-2500	835	50	with	with	ADP
inlawrev-2500	835	51	the	the	DET
inlawrev-2500	835	52	majority	majority	NOUN
inlawrev-2500	835	53	opinion	opinion	NOUN
inlawrev-2500	835	54	as	as	ADP
inlawrev-2500	835	55	to	to	ADP
inlawrev-2500	835	56	the	the	DET
inlawrev-2500	835	57	impact	impact	NOUN
inlawrev-2500	835	58	of	of	ADP
inlawrev-2500	835	59	the	the	DET
inlawrev-2500	835	60	assignment	assignment	NOUN
inlawrev-2500	835	61	of	of	ADP
inlawrev-2500	835	62	income	income	NOUN
inlawrev-2500	835	63	doctrine	doctrine	NOUN
inlawrev-2500	835	64	in	in	ADP
inlawrev-2500	835	65	this	this	PRON
inlawrev-2500	835	66	case.^^	case.^^	PUNCT
inlawrev-2500	835	67	*	*	PUNCT
inlawrev-2500	835	68	it	it	PRON
inlawrev-2500	835	69	noted	note	VERB
inlawrev-2500	835	70	with	with	ADP
inlawrev-2500	835	71	apprehension	apprehension	NOUN
inlawrev-2500	835	72	that	that	SCONJ
inlawrev-2500	835	73	the	the	DET
inlawrev-2500	835	74	the	the	DET
inlawrev-2500	835	75	corporation	corporation	NOUN
inlawrev-2500	835	76	to	to	PART
inlawrev-2500	835	77	keller	keller	VERB
inlawrev-2500	835	78	under	under	ADP
inlawrev-2500	835	79	any	any	DET
inlawrev-2500	835	80	theory	theory	NOUN
inlawrev-2500	835	81	would	would	AUX
inlawrev-2500	835	82	effectively	effectively	ADV
inlawrev-2500	835	83	nullify	nullify	VERB
inlawrev-2500	835	84	the	the	DET
inlawrev-2500	835	85	prior	prior	ADJ
inlawrev-2500	835	86	conferral	conferral	NOUN
inlawrev-2500	835	87	of	of	ADP
inlawrev-2500	835	88	corporate	corporate	ADJ
inlawrev-2500	835	89	status	status	NOUN
inlawrev-2500	835	90	.	.	PUNCT
inlawrev-2500	836	1	i	i	PRON
inlawrev-2500	836	2	d.	d.	PROPN
inlawrev-2500	836	3	''	''	PUNCT
inlawrev-2500	836	4	'	'	PUNCT
inlawrev-2500	836	5	i	i	PRON
inlawrev-2500	836	6	d.	d.	PROPN
inlawrev-2500	836	7	at	at	ADP
inlawrev-2500	836	8	4195	4195	NUM
inlawrev-2500	836	9	.	.	PUNCT
inlawrev-2500	836	10	''	''	PUNCT
inlawrev-2500	837	1	'	'	PUNCT
inlawrev-2500	837	2	i	i	PRON
inlawrev-2500	837	3	d.	d.	PROPN
inlawrev-2500	837	4	'	'	PUNCT
inlawrev-2500	837	5	^"53	^"53	PROPN
inlawrev-2500	837	6	t.c	t.c	PROPN
inlawrev-2500	837	7	.	.	PROPN
inlawrev-2500	837	8	365	365	NUM
inlawrev-2500	837	9	(	(	PUNCT
inlawrev-2500	837	10	1969	1969	NUM
inlawrev-2500	837	11	)	)	PUNCT
inlawrev-2500	837	12	.	.	PUNCT
inlawrev-2500	838	1	"	"	PUNCT
inlawrev-2500	838	2	'	'	PUNCT
inlawrev-2500	838	3	see	see	VERB
inlawrev-2500	838	4	note	note	NOUN
inlawrev-2500	838	5	54	54	NUM
inlawrev-2500	838	6	supra	supra	NOUN
inlawrev-2500	838	7	and	and	CCONJ
inlawrev-2500	838	8	accompanying	accompany	VERB
inlawrev-2500	838	9	text	text	NOUN
inlawrev-2500	838	10	.	.	PUNCT
inlawrev-2500	839	1	"	"	PUNCT
inlawrev-2500	839	2	^see	^see	NUM
inlawrev-2500	839	3	notes	note	VERB
inlawrev-2500	839	4	54	54	NUM
inlawrev-2500	839	5	-	-	SYM
inlawrev-2500	839	6	56	56	NUM
inlawrev-2500	839	7	supra	supra	NOUN
inlawrev-2500	839	8	and	and	CCONJ
inlawrev-2500	839	9	accompanying	accompany	VERB
inlawrev-2500	839	10	text	text	NOUN
inlawrev-2500	839	11	.	.	PUNCT
inlawrev-2500	840	1	"	"	PUNCT
inlawrev-2500	840	2	^[1981	^[1981	NOUN
inlawrev-2500	840	3	transfer	transfer	NOUN
inlawrev-2500	840	4	binder	binder	NOUN
inlawrev-2500	840	5	]	]	PUNCT
inlawrev-2500	840	6	tax	tax	NOUN
inlawrev-2500	840	7	ct	ct	PROPN
inlawrev-2500	840	8	.	.	PUNCT
inlawrev-2500	840	9	rep	rep	PROPN
inlawrev-2500	840	10	.	.	PROPN
inlawrev-2500	840	11	(	(	PUNCT
inlawrev-2500	840	12	cch	cch	PROPN
inlawrev-2500	840	13	)	)	PUNCT
inlawrev-2500	840	14	at	at	ADP
inlawrev-2500	840	15	4199	4199	NUM
inlawrev-2500	840	16	.	.	PUNCT
inlawrev-2500	840	17	''	''	PUNCT
inlawrev-2500	841	1	*	*	PUNCT
inlawrev-2500	841	2	i	i	PRON
inlawrev-2500	841	3	d.	d.	PROPN
inlawrev-2500	841	4	at	at	ADP
inlawrev-2500	841	5	4200	4200	NUM
inlawrev-2500	841	6	(	(	PUNCT
inlawrev-2500	841	7	quoting	quote	VERB
inlawrev-2500	841	8	foglesong	foglesong	NOUN
inlawrev-2500	841	9	v.	v.	ADP
inlawrev-2500	841	10	commissioner	commissioner	NOUN
inlawrev-2500	841	11	,	,	PUNCT
inlawrev-2500	841	12	621	621	NUM
inlawrev-2500	841	13	f.2d	f.2d	SYM
inlawrev-2500	841	14	865	865	NUM
inlawrev-2500	841	15	,	,	PUNCT
inlawrev-2500	841	16	873	873	NUM
inlawrev-2500	841	17	(	(	PUNCT
inlawrev-2500	841	18	7th	7th	ADJ
inlawrev-2500	841	19	cir	cir	NOUN
inlawrev-2500	841	20	.	.	PUNCT
inlawrev-2500	841	21	1980	1980	NUM
inlawrev-2500	841	22	)	)	PUNCT
inlawrev-2500	841	23	(	(	PUNCT
inlawrev-2500	841	24	wood	wood	NOUN
inlawrev-2500	841	25	,	,	PUNCT
inlawrev-2500	841	26	j.	j.	PROPN
inlawrev-2500	841	27	,	,	PUNCT
inlawrev-2500	841	28	dissenting	dissent	VERB
inlawrev-2500	841	29	)	)	PUNCT
inlawrev-2500	841	30	)	)	PUNCT
inlawrev-2500	841	31	.	.	PUNCT
inlawrev-2500	842	1	"	"	PUNCT
inlawrev-2500	842	2	'	'	PUNCT
inlawrev-2500	842	3	[	[	X
inlawrev-2500	842	4	1981	1981	NUM
inlawrev-2500	842	5	transfer	transfer	NOUN
inlawrev-2500	842	6	binder	binder	NOUN
inlawrev-2500	842	7	]	]	PUNCT
inlawrev-2500	842	8	tax	tax	NOUN
inlawrev-2500	842	9	ct	ct	PROPN
inlawrev-2500	842	10	.	.	PUNCT
inlawrev-2500	842	11	rep	rep	PROPN
inlawrev-2500	842	12	.	.	PROPN
inlawrev-2500	842	13	(	(	PUNCT
inlawrev-2500	842	14	cch	cch	PROPN
inlawrev-2500	842	15	)	)	PUNCT
inlawrev-2500	842	16	at	at	ADP
inlawrev-2500	842	17	4203	4203	NUM
inlawrev-2500	842	18	.	.	PUNCT
inlawrev-2500	843	1	"	"	PUNCT
inlawrev-2500	843	2	®	®	NOUN
inlawrev-2500	843	3	/d	/d	INTJ
inlawrev-2500	843	4	.	.	PUNCT
inlawrev-2500	844	1	at	at	ADP
inlawrev-2500	844	2	4205	4205	NUM
inlawrev-2500	844	3	.	.	PUNCT
inlawrev-2500	845	1	in	in	ADP
inlawrev-2500	845	2	a	a	DET
inlawrev-2500	845	3	rather	rather	ADV
inlawrev-2500	845	4	pointed	pointed	ADJ
inlawrev-2500	845	5	footnote	footnote	NOUN
inlawrev-2500	845	6	,	,	PUNCT
inlawrev-2500	845	7	the	the	DET
inlawrev-2500	845	8	dissent	dissent	NOUN
inlawrev-2500	845	9	clearly	clearly	ADV
inlawrev-2500	845	10	asserted	assert	VERB
inlawrev-2500	845	11	its	its	PRON
inlawrev-2500	845	12	view	view	NOUN
inlawrev-2500	845	13	of	of	ADP
inlawrev-2500	845	14	the	the	DET
inlawrev-2500	845	15	majority	majority	NOUN
inlawrev-2500	845	16	's	's	PART
inlawrev-2500	845	17	conclusion	conclusion	NOUN
inlawrev-2500	845	18	.	.	PUNCT
inlawrev-2500	846	1	the	the	DET
inlawrev-2500	846	2	majority	majority	NOUN
inlawrev-2500	846	3	tells	tell	VERB
inlawrev-2500	846	4	us	we	PRON
inlawrev-2500	846	5	(	(	PUNCT
inlawrev-2500	846	6	surely	surely	ADV
inlawrev-2500	846	7	with	with	ADP
inlawrev-2500	846	8	tongue	tongue	NOUN
inlawrev-2500	846	9	in	in	ADP
inlawrev-2500	846	10	cheek	cheek	NOUN
inlawrev-2500	846	11	)	)	PUNCT
inlawrev-2500	846	12	that	that	SCONJ
inlawrev-2500	846	13	"	"	PUNCT
inlawrev-2500	846	14	the	the	DET
inlawrev-2500	846	15	net	net	ADJ
inlawrev-2500	846	16	effect	effect	NOUN
inlawrev-2500	846	17	of	of	ADP
inlawrev-2500	846	18	applying	apply	VERB
inlawrev-2500	846	19	the	the	DET
inlawrev-2500	846	20	assignment	assignment	NOUN
inlawrev-2500	846	21	of	of	ADP
inlawrev-2500	846	22	income	income	NOUN
inlawrev-2500	846	23	principles	principle	NOUN
inlawrev-2500	846	24	,	,	PUNCT
inlawrev-2500	846	25	thus	thus	ADV
inlawrev-2500	846	26	,	,	PUNCT
inlawrev-2500	846	27	is	be	AUX
inlawrev-2500	846	28	the	the	DET
inlawrev-2500	846	29	same	same	ADJ
inlawrev-2500	846	30	,	,	PUNCT
inlawrev-2500	846	31	in	in	ADP
inlawrev-2500	846	32	this	this	DET
inlawrev-2500	846	33	case	case	NOUN
inlawrev-2500	846	34	,	,	PUNCT
inlawrev-2500	846	35	as	as	ADP
inlawrev-2500	846	36	applying	apply	VERB
inlawrev-2500	846	37	section	section	NOUN
inlawrev-2500	846	38	482	482	NUM
inlawrev-2500	846	39	:	:	PUNCT
inlawrev-2500	846	40	petitioner	petitioner	NOUN
inlawrev-2500	846	41	is	be	AUX
inlawrev-2500	846	42	not	not	PART
inlawrev-2500	846	43	directly	directly	ADV
inlawrev-2500	846	44	taxable	taxable	ADJ
inlawrev-2500	846	45	on	on	ADP
inlawrev-2500	846	46	all	all	DET
inlawrev-2500	846	47	the	the	DET
inlawrev-2500	846	48	income	income	NOUN
inlawrev-2500	846	49	received	receive	VERB
inlawrev-2500	846	50	by	by	ADP
inlawrev-2500	846	51	keller	keller	PROPN
inlawrev-2500	846	52	,	,	PUNCT
inlawrev-2500	846	53	inc	inc	PROPN
inlawrev-2500	846	54	.	.	PUNCT
inlawrev-2500	846	55	"	"	PUNCT
inlawrev-2500	847	1	since	since	SCONJ
inlawrev-2500	847	2	,	,	PUNCT
inlawrev-2500	847	3	if	if	SCONJ
inlawrev-2500	847	4	the	the	DET
inlawrev-2500	847	5	assignment	assignment	NOUN
inlawrev-2500	847	6	of	of	ADP
inlawrev-2500	847	7	income	income	NOUN
inlawrev-2500	847	8	doctrine	doctrine	NOUN
inlawrev-2500	847	9	applies	apply	VERB
inlawrev-2500	847	10	,	,	PUNCT
inlawrev-2500	847	11	precisely	precisely	ADV
inlawrev-2500	847	12	the	the	DET
inlawrev-2500	847	13	opposite	opposite	NOUN
inlawrev-2500	847	14	is	be	AUX
inlawrev-2500	847	15	true	true	ADJ
inlawrev-2500	847	16	—	—	PUNCT
inlawrev-2500	847	17	petitioner	petitioner	NOUN
inlawrev-2500	847	18	will	will	AUX
inlawrev-2500	847	19	be	be	AUX
inlawrev-2500	847	20	directly	directly	ADV
inlawrev-2500	847	21	taxed	tax	VERB
inlawrev-2500	847	22	on	on	ADP
inlawrev-2500	847	23	all	all	DET
inlawrev-2500	847	24	the	the	DET
inlawrev-2500	847	25	income	income	NOUN
inlawrev-2500	847	26	—	—	PUNCT
inlawrev-2500	847	27	this	this	DET
inlawrev-2500	847	28	statement	statement	NOUN
inlawrev-2500	847	29	is	be	AUX
inlawrev-2500	847	30	patently	patently	ADV
inlawrev-2500	847	31	false	false	ADJ
inlawrev-2500	847	32	.	.	PUNCT
inlawrev-2500	848	1	and	and	CCONJ
inlawrev-2500	848	2	obviously	obviously	ADV
inlawrev-2500	848	3	for	for	ADP
inlawrev-2500	848	4	many	many	ADJ
inlawrev-2500	848	5	reasons	reason	NOUN
inlawrev-2500	848	6	the	the	DET
inlawrev-2500	848	7	results	result	NOUN
inlawrev-2500	848	8	are	be	AUX
inlawrev-2500	848	9	not	not	PART
inlawrev-2500	848	10	the	the	DET
inlawrev-2500	848	11	same	same	ADJ
inlawrev-2500	848	12	,	,	PUNCT
inlawrev-2500	848	13	but	but	CCONJ
inlawrev-2500	848	14	dramatically	dramatically	ADV
inlawrev-2500	848	15	different	different	ADJ
inlawrev-2500	848	16	,	,	PUNCT
inlawrev-2500	848	17	and	and	CCONJ
inlawrev-2500	848	18	that	that	PRON
inlawrev-2500	848	19	is	be	AUX
inlawrev-2500	848	20	what	what	PRON
inlawrev-2500	848	21	this	this	DET
inlawrev-2500	848	22	case	case	NOUN
inlawrev-2500	848	23	is	be	AUX
inlawrev-2500	848	24	all	all	ADV
inlawrev-2500	848	25	about	about	ADP
inlawrev-2500	848	26	.	.	PUNCT
inlawrev-2500	849	1	i	i	PRON
inlawrev-2500	849	2	d.	d.	PROPN
inlawrev-2500	849	3	at	at	ADP
inlawrev-2500	849	4	4205	4205	NUM
inlawrev-2500	849	5	n.lo	n.lo	PROPN
inlawrev-2500	849	6	.	.	PROPN
inlawrev-2500	849	7	670	670	NUM
inlawrev-2500	849	8	indiana	indiana	PROPN
inlawrev-2500	849	9	lawreview	lawreview	PROPN
inlawrev-2500	850	1	[	[	X
inlawrev-2500	850	2	vol	vol	NOUN
inlawrev-2500	850	3	.	.	PUNCT
inlawrev-2500	851	1	15:639	15:639	NUM
inlawrev-2500	852	1	majority	majority	NOUN
inlawrev-2500	852	2	was	be	AUX
inlawrev-2500	852	3	willing	willing	ADJ
inlawrev-2500	852	4	to	to	PART
inlawrev-2500	852	5	recognize	recognize	VERB
inlawrev-2500	852	6	the	the	DET
inlawrev-2500	852	7	apparent	apparent	ADJ
inlawrev-2500	852	8	grant	grant	NOUN
inlawrev-2500	852	9	of	of	ADP
inlawrev-2500	852	10	immunity	immunity	NOUN
inlawrev-2500	852	11	against	against	ADP
inlawrev-2500	852	12	this	this	DET
inlawrev-2500	852	13	doctrine	doctrine	NOUN
inlawrev-2500	852	14	when	when	SCONJ
inlawrev-2500	852	15	section	section	NOUN
inlawrev-2500	852	16	482	482	NUM
inlawrev-2500	852	17	was	be	AUX
inlawrev-2500	852	18	deemed	deem	VERB
inlawrev-2500	852	19	applicable	applicable	ADJ
inlawrev-2500	852	20	.	.	PUNCT
inlawrev-2500	853	1	'^	'^	NOUN
inlawrev-2500	853	2	"	"	PUNCT
inlawrev-2500	853	3	the	the	DET
inlawrev-2500	853	4	dissent	dissent	NOUN
inlawrev-2500	853	5	provides	provide	VERB
inlawrev-2500	853	6	some	some	DET
inlawrev-2500	853	7	helpful	helpful	ADJ
inlawrev-2500	853	8	insights	insight	NOUN
inlawrev-2500	853	9	to	to	ADP
inlawrev-2500	853	10	the	the	DET
inlawrev-2500	853	11	probable	probable	ADJ
inlawrev-2500	853	12	impact	impact	NOUN
inlawrev-2500	853	13	of	of	ADP
inlawrev-2500	853	14	the	the	DET
inlawrev-2500	853	15	keller	keller	PROPN
inlawrev-2500	853	16	decision	decision	NOUN
inlawrev-2500	853	17	.	.	PUNCT
inlawrev-2500	854	1	the	the	DET
inlawrev-2500	854	2	dissent	dissent	NOUN
inlawrev-2500	854	3	reads	read	VERB
inlawrev-2500	854	4	the	the	DET
inlawrev-2500	854	5	majority	majority	NOUN
inlawrev-2500	854	6	as	as	ADP
inlawrev-2500	854	7	striking	strike	VERB
inlawrev-2500	854	8	the	the	DET
inlawrev-2500	854	9	final	final	ADJ
inlawrev-2500	854	10	death	death	NOUN
inlawrev-2500	854	11	blow	blow	NOUN
inlawrev-2500	854	12	to	to	ADP
inlawrev-2500	854	13	the	the	DET
inlawrev-2500	854	14	assignment	assignment	NOUN
inlawrev-2500	854	15	of	of	ADP
inlawrev-2500	854	16	income	income	NOUN
inlawrev-2500	854	17	doctrine.^^	doctrine.^^	NOUN
inlawrev-2500	854	18	®	®	VERB
inlawrev-2500	854	19	the	the	DET
inlawrev-2500	854	20	dissent	dissent	NOUN
inlawrev-2500	854	21	,	,	PUNCT
inlawrev-2500	854	22	in	in	ADP
inlawrev-2500	854	23	addition	addition	NOUN
inlawrev-2500	854	24	,	,	PUNCT
inlawrev-2500	854	25	notes	note	VERB
inlawrev-2500	854	26	the	the	DET
inlawrev-2500	854	27	shift	shift	NOUN
inlawrev-2500	854	28	in	in	ADP
inlawrev-2500	854	29	focus	focus	NOUN
inlawrev-2500	854	30	from	from	ADP
inlawrev-2500	854	31	substance	substance	NOUN
inlawrev-2500	854	32	to	to	PART
inlawrev-2500	854	33	form	form	VERB
inlawrev-2500	854	34	to	to	ADP
inlawrev-2500	854	35	formalities.^^^	formalities.^^^	NOUN
inlawrev-2500	854	36	although	although	SCONJ
inlawrev-2500	854	37	compliance	compliance	NOUN
inlawrev-2500	854	38	with	with	ADP
inlawrev-2500	854	39	formalities	formality	NOUN
inlawrev-2500	854	40	has	have	AUX
inlawrev-2500	854	41	always	always	ADV
inlawrev-2500	854	42	been	be	AUX
inlawrev-2500	854	43	significant	significant	ADJ
inlawrev-2500	854	44	to	to	ADP
inlawrev-2500	854	45	the	the	DET
inlawrev-2500	854	46	courts,^^	courts,^^	NOUN
inlawrev-2500	854	47	"	"	PUNCT
inlawrev-2500	854	48	and	and	CCONJ
inlawrev-2500	854	49	the	the	DET
inlawrev-2500	854	50	failure	failure	NOUN
inlawrev-2500	854	51	to	to	PART
inlawrev-2500	854	52	follow	follow	VERB
inlawrev-2500	854	53	requisite	requisite	ADJ
inlawrev-2500	854	54	formalities	formality	NOUN
inlawrev-2500	854	55	has	have	AUX
inlawrev-2500	854	56	often	often	ADV
inlawrev-2500	854	57	been	be	AUX
inlawrev-2500	854	58	used	use	VERB
inlawrev-2500	854	59	to	to	PART
inlawrev-2500	854	60	justify	justify	VERB
inlawrev-2500	854	61	the	the	DET
inlawrev-2500	854	62	imposition	imposition	NOUN
inlawrev-2500	854	63	of	of	ADP
inlawrev-2500	854	64	additional	additional	ADJ
inlawrev-2500	854	65	tax	tax	NOUN
inlawrev-2500	854	66	under	under	ADP
inlawrev-2500	854	67	one	one	NUM
inlawrev-2500	854	68	of	of	ADP
inlawrev-2500	854	69	the	the	DET
inlawrev-2500	854	70	common	common	ADJ
inlawrev-2500	854	71	law	law	NOUN
inlawrev-2500	854	72	doctrines,^^^	doctrines,^^^	PROPN
inlawrev-2500	854	73	formality	formality	NOUN
inlawrev-2500	854	74	now	now	ADV
inlawrev-2500	854	75	seems	seem	VERB
inlawrev-2500	854	76	to	to	PART
inlawrev-2500	854	77	be	be	AUX
inlawrev-2500	854	78	the	the	DET
inlawrev-2500	854	79	only	only	ADJ
inlawrev-2500	854	80	concern	concern	NOUN
inlawrev-2500	854	81	which	which	PRON
inlawrev-2500	854	82	permits	permit	VERB
inlawrev-2500	854	83	the	the	DET
inlawrev-2500	854	84	court	court	NOUN
inlawrev-2500	854	85	to	to	PART
inlawrev-2500	854	86	maintain	maintain	VERB
inlawrev-2500	854	87	the	the	DET
inlawrev-2500	854	88	corporate	corporate	ADJ
inlawrev-2500	854	89	integrity	integrity	NOUN
inlawrev-2500	854	90	of	of	ADP
inlawrev-2500	854	91	the	the	DET
inlawrev-2500	854	92	personal	personal	ADJ
inlawrev-2500	854	93	service	service	NOUN
inlawrev-2500	854	94	corporation.^^^	corporation.^^^	PROPN
inlawrev-2500	854	95	meticulous	meticulous	ADJ
inlawrev-2500	854	96	compliance	compliance	NOUN
inlawrev-2500	854	97	with	with	ADP
inlawrev-2500	854	98	the	the	DET
inlawrev-2500	854	99	requirements	requirement	NOUN
inlawrev-2500	854	100	in	in	ADP
inlawrev-2500	854	101	state	state	NOUN
inlawrev-2500	854	102	corporate	corporate	ADJ
inlawrev-2500	854	103	organizational	organizational	ADJ
inlawrev-2500	854	104	statutes	statute	NOUN
inlawrev-2500	854	105	,	,	PUNCT
inlawrev-2500	854	106	therefore	therefore	ADV
inlawrev-2500	854	107	,	,	PUNCT
inlawrev-2500	854	108	is	be	AUX
inlawrev-2500	854	109	more	more	ADV
inlawrev-2500	854	110	important	important	ADJ
inlawrev-2500	854	111	than	than	ADP
inlawrev-2500	854	112	ever	ever	ADV
inlawrev-2500	854	113	for	for	ADP
inlawrev-2500	854	114	the	the	DET
inlawrev-2500	854	115	personal	personal	ADJ
inlawrev-2500	854	116	service	service	NOUN
inlawrev-2500	854	117	corporation	corporation	NOUN
inlawrev-2500	854	118	as	as	SCONJ
inlawrev-2500	854	119	is	be	AUX
inlawrev-2500	854	120	the	the	DET
inlawrev-2500	854	121	strictest	strict	ADJ
inlawrev-2500	854	122	respect	respect	NOUN
inlawrev-2500	854	123	for	for	ADP
inlawrev-2500	854	124	the	the	DET
inlawrev-2500	854	125	entity	entity	NOUN
inlawrev-2500	854	126	once	once	SCONJ
inlawrev-2500	854	127	it	it	PRON
inlawrev-2500	854	128	is	be	AUX
inlawrev-2500	854	129	created	create	VERB
inlawrev-2500	854	130	.	.	PUNCT
inlawrev-2500	855	1	this	this	DET
inlawrev-2500	855	2	undue	undue	ADJ
inlawrev-2500	855	3	concern	concern	NOUN
inlawrev-2500	855	4	for	for	ADP
inlawrev-2500	855	5	detail	detail	NOUN
inlawrev-2500	855	6	may	may	AUX
inlawrev-2500	855	7	be	be	AUX
inlawrev-2500	855	8	sufficient	sufficient	ADJ
inlawrev-2500	855	9	to	to	PART
inlawrev-2500	855	10	earn	earn	VERB
inlawrev-2500	855	11	the	the	DET
inlawrev-2500	855	12	label	label	NOUN
inlawrev-2500	855	13	of	of	ADP
inlawrev-2500	855	14	corporation	corporation	NOUN
inlawrev-2500	855	15	,	,	PUNCT
inlawrev-2500	855	16	which	which	PRON
inlawrev-2500	855	17	will	will	AUX
inlawrev-2500	855	18	not	not	PART
inlawrev-2500	855	19	provide	provide	VERB
inlawrev-2500	855	20	exemption	exemption	NOUN
inlawrev-2500	855	21	from	from	ADP
inlawrev-2500	855	22	section	section	NOUN
inlawrev-2500	855	23	482	482	NUM
inlawrev-2500	855	24	but	but	CCONJ
inlawrev-2500	855	25	will	will	AUX
inlawrev-2500	855	26	safeguard	safeguard	VERB
inlawrev-2500	855	27	the	the	DET
inlawrev-2500	855	28	personal	personal	ADJ
inlawrev-2500	855	29	service	service	NOUN
inlawrev-2500	855	30	corporation	corporation	NOUN
inlawrev-2500	855	31	from	from	ADP
inlawrev-2500	855	32	the	the	DET
inlawrev-2500	855	33	dangers	danger	NOUN
inlawrev-2500	855	34	of	of	ADP
inlawrev-2500	855	35	the	the	DET
inlawrev-2500	855	36	common	common	ADJ
inlawrev-2500	855	37	law	law	NOUN
inlawrev-2500	855	38	doctrines	doctrine	NOUN
inlawrev-2500	855	39	.	.	PUNCT
inlawrev-2500	856	1	2	2	X
inlawrev-2500	856	2	.	.	X
inlawrev-2500	856	3	the	the	DET
inlawrev-2500	856	4	use	use	NOUN
inlawrev-2500	856	5	of	of	ADP
inlawrev-2500	856	6	the	the	DET
inlawrev-2500	856	7	personal	personal	ADJ
inlawrev-2500	856	8	service	service	NOUN
inlawrev-2500	856	9	corporation	corporation	NOUN
inlawrev-2500	856	10	within	within	ADP
inlawrev-2500	856	11	the	the	DET
inlawrev-2500	856	12	framework	framework	NOUN
inlawrev-2500	856	13	of	of	ADP
inlawrev-2500	856	14	other	other	ADJ
inlawrev-2500	856	15	entities	entity	NOUN
inlawrev-2500	856	16	.	.	PUNCT
inlawrev-2500	857	1	—	—	PUNCT
inlawrev-2500	857	2	the	the	DET
inlawrev-2500	857	3	keller	keller	PROPN
inlawrev-2500	857	4	decision	decision	NOUN
inlawrev-2500	857	5	showed	show	VERB
inlawrev-2500	857	6	little	little	ADJ
inlawrev-2500	857	7	concern	concern	NOUN
inlawrev-2500	857	8	for	for	ADP
inlawrev-2500	857	9	the	the	DET
inlawrev-2500	857	10	complexity	complexity	NOUN
inlawrev-2500	857	11	or	or	CCONJ
inlawrev-2500	857	12	uniqueness	uniqueness	NOUN
inlawrev-2500	857	13	of	of	ADP
inlawrev-2500	857	14	the	the	DET
inlawrev-2500	857	15	arrangements	arrangement	NOUN
inlawrev-2500	857	16	.	.	PUNCT
inlawrev-2500	858	1	no	no	DET
inlawrev-2500	858	2	increase	increase	NOUN
inlawrev-2500	858	3	in	in	ADP
inlawrev-2500	858	4	suspicion	suspicion	NOUN
inlawrev-2500	858	5	or	or	CCONJ
inlawrev-2500	858	6	scrutiny	scrutiny	NOUN
inlawrev-2500	858	7	was	be	AUX
inlawrev-2500	858	8	apparently	apparently	ADV
inlawrev-2500	858	9	required	require	VERB
inlawrev-2500	858	10	because	because	SCONJ
inlawrev-2500	858	11	of	of	ADP
inlawrev-2500	858	12	the	the	DET
inlawrev-2500	858	13	use	use	NOUN
inlawrev-2500	858	14	of	of	ADP
inlawrev-2500	858	15	the	the	DET
inlawrev-2500	858	16	personal	personal	ADJ
inlawrev-2500	858	17	service	service	NOUN
inlawrev-2500	858	18	corporation	corporation	NOUN
inlawrev-2500	858	19	within	within	ADP
inlawrev-2500	858	20	the	the	DET
inlawrev-2500	858	21	structure	structure	NOUN
inlawrev-2500	858	22	of	of	ADP
inlawrev-2500	858	23	other	other	ADJ
inlawrev-2500	858	24	lawful	lawful	ADJ
inlawrev-2500	858	25	entities	entity	NOUN
inlawrev-2500	858	26	.	.	PUNCT
inlawrev-2500	859	1	keller	keller	PROPN
inlawrev-2500	859	2	,	,	PUNCT
inlawrev-2500	859	3	inc	inc	PROPN
inlawrev-2500	859	4	.	.	PROPN
inlawrev-2500	859	5	had	have	AUX
inlawrev-2500	859	6	complied	comply	VERB
inlawrev-2500	859	7	with	with	ADP
inlawrev-2500	859	8	the	the	DET
inlawrev-2500	859	9	requirements	requirement	NOUN
inlawrev-2500	859	10	of	of	ADP
inlawrev-2500	859	11	state	state	NOUN
inlawrev-2500	859	12	and	and	CCONJ
inlawrev-2500	859	13	federal	federal	ADJ
inlawrev-2500	859	14	laws	law	NOUN
inlawrev-2500	859	15	;	;	PUNCT
inlawrev-2500	859	16	contracts	contract	NOUN
inlawrev-2500	859	17	with	with	ADP
inlawrev-2500	859	18	the	the	DET
inlawrev-2500	859	19	other	other	ADJ
inlawrev-2500	859	20	entities	entity	NOUN
inlawrev-2500	859	21	had	have	AUX
inlawrev-2500	859	22	been	be	AUX
inlawrev-2500	859	23	executed	execute	VERB
inlawrev-2500	859	24	.	.	PUNCT
inlawrev-2500	860	1	the	the	DET
inlawrev-2500	860	2	personal	personal	PROPN
inlawrev-2500	860	3	service	service	NOUN
inlawrev-2500	860	4	corporation	corporation	NOUN
inlawrev-2500	860	5	had	have	AUX
inlawrev-2500	860	6	been	be	AUX
inlawrev-2500	860	7	respected	respect	VERB
inlawrev-2500	860	8	,	,	PUNCT
inlawrev-2500	860	9	but	but	CCONJ
inlawrev-2500	860	10	the	the	DET
inlawrev-2500	860	11	structure	structure	NOUN
inlawrev-2500	860	12	within	within	ADP
inlawrev-2500	860	13	which	which	PRON
inlawrev-2500	860	14	the	the	DET
inlawrev-2500	860	15	corporation	corporation	NOUN
inlawrev-2500	860	16	operated	operate	VERB
inlawrev-2500	860	17	had	have	VERB
inlawrev-2500	860	18	seemingly	seemingly	ADV
inlawrev-2500	860	19	no	no	DET
inlawrev-2500	860	20	significance	significance	NOUN
inlawrev-2500	860	21	.	.	PUNCT
inlawrev-2500	861	1	the	the	DET
inlawrev-2500	861	2	dissent	dissent	NOUN
inlawrev-2500	861	3	was	be	AUX
inlawrev-2500	861	4	appalled	appal	VERB
inlawrev-2500	861	5	at	at	ADP
inlawrev-2500	861	6	the	the	DET
inlawrev-2500	861	7	total	total	ADJ
inlawrev-2500	861	8	arrangement	arrangement	NOUN
inlawrev-2500	861	9	.	.	PUNCT
inlawrev-2500	862	1	noting	note	VERB
inlawrev-2500	862	2	with	with	ADP
inlawrev-2500	862	3	distaste	distaste	PROPN
inlawrev-2500	862	4	the	the	DET
inlawrev-2500	862	5	artificial	artificial	ADJ
inlawrev-2500	862	6	division	division	NOUN
inlawrev-2500	862	7	of	of	ADP
inlawrev-2500	862	8	the	the	DET
inlawrev-2500	862	9	pathology	pathology	NOUN
inlawrev-2500	862	10	practice	practice	NOUN
inlawrev-2500	862	11	itself	itself	PRON
inlawrev-2500	862	12	,	,	PUNCT
inlawrev-2500	862	13	the	the	DET
inlawrev-2500	862	14	dissent	dissent	NOUN
inlawrev-2500	862	15	found	find	VERB
inlawrev-2500	862	16	that	that	SCONJ
inlawrev-2500	862	17	"	"	PUNCT
inlawrev-2500	862	18	[	[	X
inlawrev-2500	862	19	t]he	t]he	X
inlawrev-2500	862	20	addition	addition	NOUN
inlawrev-2500	862	21	of	of	ADP
inlawrev-2500	862	22	petitioner	petitioner	NOUN
inlawrev-2500	862	23	's	's	PART
inlawrev-2500	862	24	corporation	corporation	NOUN
inlawrev-2500	862	25	is	be	AUX
inlawrev-2500	862	26	one	one	NUM
inlawrev-2500	862	27	slice	slice	NOUN
inlawrev-2500	862	28	too	too	ADV
inlawrev-2500	862	29	many	many	ADJ
inlawrev-2500	862	30	,	,	PUNCT
inlawrev-2500	862	31	tissue	tissue	NOUN
inlawrev-2500	862	32	paper	paper	NOUN
inlawrev-2500	862	33	thin	thin	ADV
inlawrev-2500	862	34	,	,	PUNCT
inlawrev-2500	862	35	without	without	ADP
inlawrev-2500	862	36	functional	functional	ADJ
inlawrev-2500	862	37	reality	reality	NOUN
inlawrev-2500	862	38	or	or	CCONJ
inlawrev-2500	862	39	economic	economic	ADJ
inlawrev-2500	862	40	substance	substance	NOUN
inlawrev-2500	862	41	.	.	PUNCT
inlawrev-2500	863	1	"^'^^	"^'^^	ADJ
inlawrev-2500	863	2	to	to	PART
inlawrev-2500	863	3	fully	fully	ADV
inlawrev-2500	863	4	demonstrate	demonstrate	VERB
inlawrev-2500	863	5	the	the	DET
inlawrev-2500	863	6	problems	problem	NOUN
inlawrev-2500	863	7	posed	pose	VERB
inlawrev-2500	863	8	by	by	ADP
inlawrev-2500	863	9	"	"	PUNCT
inlawrev-2500	863	10	7d	7d	NUM
inlawrev-2500	863	11	.	.	PUNCT
inlawrev-2500	864	1	at	at	ADP
inlawrev-2500	864	2	4203	4203	NUM
inlawrev-2500	864	3	.	.	PUNCT
inlawrev-2500	865	1	'	'	PUNCT
inlawrev-2500	865	2	^^see	^^see	PRON
inlawrev-2500	865	3	note	note	VERB
inlawrev-2500	865	4	200	200	NUM
inlawrev-2500	865	5	supra	supra	NOUN
inlawrev-2500	865	6	.	.	PUNCT
inlawrev-2500	866	1	"	"	PUNCT
inlawrev-2500	866	2	•[1981	•[1981	NOUN
inlawrev-2500	866	3	transfer	transfer	NOUN
inlawrev-2500	866	4	binder	binder	NOUN
inlawrev-2500	866	5	]	]	PUNCT
inlawrev-2500	866	6	tax	tax	NOUN
inlawrev-2500	866	7	ct	ct	PROPN
inlawrev-2500	866	8	.	.	PUNCT
inlawrev-2500	866	9	rep	rep	PROPN
inlawrev-2500	866	10	.	.	PROPN
inlawrev-2500	866	11	(	(	PUNCT
inlawrev-2500	866	12	cch	cch	PROPN
inlawrev-2500	866	13	)	)	PUNCT
inlawrev-2500	866	14	at	at	ADP
inlawrev-2500	866	15	4200	4200	NUM
inlawrev-2500	866	16	.	.	PUNCT
inlawrev-2500	867	1	noting	note	VERB
inlawrev-2500	867	2	that	that	SCONJ
inlawrev-2500	867	3	,	,	PUNCT
inlawrev-2500	867	4	even	even	ADV
inlawrev-2500	867	5	if	if	SCONJ
inlawrev-2500	867	6	keller	keller	PROPN
inlawrev-2500	867	7	had	have	AUX
inlawrev-2500	867	8	carefully	carefully	ADV
inlawrev-2500	867	9	followed	follow	VERB
inlawrev-2500	867	10	formality	formality	NOUN
inlawrev-2500	867	11	,	,	PUNCT
inlawrev-2500	867	12	keller	keller	PROPN
inlawrev-2500	867	13	,	,	PUNCT
inlawrev-2500	867	14	inc	inc	PROPN
inlawrev-2500	867	15	.	.	PROPN
inlawrev-2500	867	16	was	be	AUX
inlawrev-2500	867	17	no	no	ADV
inlawrev-2500	867	18	more	more	ADJ
inlawrev-2500	867	19	than	than	ADP
inlawrev-2500	867	20	an	an	DET
inlawrev-2500	867	21	"	"	PUNCT
inlawrev-2500	867	22	incorporated	incorporated	ADJ
inlawrev-2500	867	23	pocketbook	pocketbook	NOUN
inlawrev-2500	867	24	,	,	PUNCT
inlawrev-2500	867	25	"	"	PUNCT
inlawrev-2500	867	26	the	the	DET
inlawrev-2500	867	27	dissenting	dissent	VERB
inlawrev-2500	867	28	opinion	opinion	NOUN
inlawrev-2500	867	29	bemoaned	bemoan	VERB
inlawrev-2500	867	30	that	that	SCONJ
inlawrev-2500	867	31	"	"	PUNCT
inlawrev-2500	867	32	attenuated	attenuate	VERB
inlawrev-2500	867	33	subtleties	subtlety	NOUN
inlawrev-2500	867	34	triumph	triumph	NOUN
inlawrev-2500	867	35	over	over	ADP
inlawrev-2500	867	36	economic	economic	ADJ
inlawrev-2500	867	37	substance	substance	NOUN
inlawrev-2500	867	38	and	and	CCONJ
inlawrev-2500	867	39	practical	practical	ADJ
inlawrev-2500	867	40	reality	reality	NOUN
inlawrev-2500	867	41	,	,	PUNCT
inlawrev-2500	867	42	and	and	CCONJ
inlawrev-2500	867	43	form	form	NOUN
inlawrev-2500	867	44	and	and	CCONJ
inlawrev-2500	867	45	artifice	artifice	VERB
inlawrev-2500	867	46	reclaim	reclaim	NOUN
inlawrev-2500	867	47	center	center	NOUN
inlawrev-2500	867	48	stage	stage	NOUN
inlawrev-2500	867	49	of	of	ADP
inlawrev-2500	867	50	our	our	PRON
inlawrev-2500	867	51	tax	tax	NOUN
inlawrev-2500	867	52	laws	law	NOUN
inlawrev-2500	867	53	.	.	PUNCT
inlawrev-2500	867	54	"	"	PUNCT
inlawrev-2500	868	1	i	i	PRON
inlawrev-2500	868	2	d.	d.	PROPN
inlawrev-2500	868	3	^see	^see	PROPN
inlawrev-2500	868	4	,	,	PUNCT
inlawrev-2500	868	5	e.g.	e.g.	ADV
inlawrev-2500	868	6	,	,	PUNCT
inlawrev-2500	868	7	note	note	VERB
inlawrev-2500	868	8	145	145	NUM
inlawrev-2500	868	9	supra	supra	NOUN
inlawrev-2500	868	10	and	and	CCONJ
inlawrev-2500	868	11	accompanying	accompany	VERB
inlawrev-2500	868	12	text	text	NOUN
inlawrev-2500	868	13	.	.	PUNCT
inlawrev-2500	869	1	"	"	PUNCT
inlawrev-2500	869	2	'	'	PUNCT
inlawrev-2500	869	3	see	see	VERB
inlawrev-2500	869	4	,	,	PUNCT
inlawrev-2500	869	5	e.g.	e.g.	ADV
inlawrev-2500	869	6	,	,	PUNCT
inlawrev-2500	869	7	notes	note	VERB
inlawrev-2500	869	8	54	54	NUM
inlawrev-2500	869	9	-	-	SYM
inlawrev-2500	869	10	56	56	NUM
inlawrev-2500	869	11	,	,	PUNCT
inlawrev-2500	869	12	97	97	NUM
inlawrev-2500	869	13	supra	supra	NOUN
inlawrev-2500	869	14	and	and	CCONJ
inlawrev-2500	869	15	accompanying	accompany	VERB
inlawrev-2500	869	16	text	text	NOUN
inlawrev-2500	869	17	.	.	PUNCT
inlawrev-2500	870	1	^1981	^1981	NOUN
inlawrev-2500	870	2	transfer	transfer	NOUN
inlawrev-2500	870	3	binder	binder	NOUN
inlawrev-2500	870	4	]	]	PUNCT
inlawrev-2500	870	5	tax	tax	NOUN
inlawrev-2500	870	6	ct	ct	PROPN
inlawrev-2500	870	7	.	.	PUNCT
inlawrev-2500	870	8	rep	rep	PROPN
inlawrev-2500	870	9	.	.	PROPN
inlawrev-2500	870	10	(	(	PUNCT
inlawrev-2500	870	11	cch	cch	PROPN
inlawrev-2500	870	12	)	)	PUNCT
inlawrev-2500	870	13	at	at	ADP
inlawrev-2500	870	14	4194	4194	NUM
inlawrev-2500	870	15	-	-	SYM
inlawrev-2500	870	16	95	95	NUM
inlawrev-2500	870	17	.	.	PUNCT
inlawrev-2500	870	18	^/d	^/d	PROPN
inlawrev-2500	870	19	.	.	PUNCT
inlawrev-2500	871	1	at	at	ADP
inlawrev-2500	871	2	4199	4199	NUM
inlawrev-2500	871	3	.	.	PUNCT
inlawrev-2500	872	1	1982	1982	NUM
inlawrev-2500	872	2	]	]	PUNCT
inlawrev-2500	872	3	personal	personal	ADJ
inlawrev-2500	872	4	service	service	NOUN
inlawrev-2500	872	5	corporation	corporation	NOUN
inlawrev-2500	872	6	671	671	NUM
inlawrev-2500	872	7	allowing	allow	VERB
inlawrev-2500	872	8	this	this	DET
inlawrev-2500	872	9	type	type	NOUN
inlawrev-2500	872	10	of	of	ADP
inlawrev-2500	872	11	"	"	PUNCT
inlawrev-2500	872	12	contrived	contrived	ADJ
inlawrev-2500	872	13	"	"	PUNCT
inlawrev-2500	872	14	structure	structure	NOUN
inlawrev-2500	872	15	,	,	PUNCT
inlawrev-2500	872	16	the	the	DET
inlawrev-2500	872	17	dissenting	dissent	VERB
inlawrev-2500	872	18	opinion	opinion	NOUN
inlawrev-2500	872	19	took	take	VERB
inlawrev-2500	872	20	the	the	DET
inlawrev-2500	872	21	arrangement	arrangement	NOUN
inlawrev-2500	872	22	to	to	ADP
inlawrev-2500	872	23	its	its	PRON
inlawrev-2500	872	24	logical	logical	ADJ
inlawrev-2500	872	25	extreme	extreme	NOUN
inlawrev-2500	872	26	,	,	PUNCT
inlawrev-2500	872	27	asserting	assert	VERB
inlawrev-2500	872	28	that	that	SCONJ
inlawrev-2500	872	29	all	all	DET
inlawrev-2500	872	30	the	the	DET
inlawrev-2500	872	31	partners	partner	NOUN
inlawrev-2500	872	32	of	of	ADP
inlawrev-2500	872	33	mal	mal	ADJ
inlawrev-2500	872	34	and	and	CCONJ
inlawrev-2500	872	35	all	all	DET
inlawrev-2500	872	36	the	the	DET
inlawrev-2500	872	37	employees	employee	NOUN
inlawrev-2500	872	38	of	of	ADP
inlawrev-2500	872	39	mal	mal	PROPN
inlawrev-2500	872	40	,	,	PUNCT
inlawrev-2500	872	41	inc	inc	PROPN
inlawrev-2500	872	42	.	.	PROPN
inlawrev-2500	872	43	could	could	AUX
inlawrev-2500	872	44	incorporate	incorporate	VERB
inlawrev-2500	872	45	and	and	CCONJ
inlawrev-2500	872	46	adopt	adopt	VERB
inlawrev-2500	872	47	benefit	benefit	NOUN
inlawrev-2500	872	48	plans	plan	NOUN
inlawrev-2500	872	49	to	to	PART
inlawrev-2500	872	50	fit	fit	VERB
inlawrev-2500	872	51	individual	individual	ADJ
inlawrev-2500	872	52	needs	need	NOUN
inlawrev-2500	872	53	without	without	ADP
inlawrev-2500	872	54	concern	concern	NOUN
inlawrev-2500	872	55	for	for	ADP
inlawrev-2500	872	56	the	the	DET
inlawrev-2500	872	57	needs	need	NOUN
inlawrev-2500	872	58	of	of	ADP
inlawrev-2500	872	59	other	other	ADJ
inlawrev-2500	872	60	employees.^^	employees.^^	NUM
inlawrev-2500	872	61	*	*	PUNCT
inlawrev-2500	872	62	as	as	SCONJ
inlawrev-2500	872	63	the	the	DET
inlawrev-2500	872	64	scenario	scenario	NOUN
inlawrev-2500	872	65	was	be	AUX
inlawrev-2500	872	66	unfolded	unfold	VERB
inlawrev-2500	872	67	,	,	PUNCT
inlawrev-2500	872	68	however	however	ADV
inlawrev-2500	872	69	,	,	PUNCT
inlawrev-2500	872	70	the	the	DET
inlawrev-2500	872	71	obvious	obvious	ADJ
inlawrev-2500	872	72	concern	concern	NOUN
inlawrev-2500	872	73	of	of	ADP
inlawrev-2500	872	74	the	the	DET
inlawrev-2500	872	75	dissent	dissent	NOUN
inlawrev-2500	872	76	became	become	VERB
inlawrev-2500	872	77	apparent	apparent	ADJ
inlawrev-2500	872	78	:	:	PUNCT
inlawrev-2500	872	79	the	the	DET
inlawrev-2500	872	80	potentiality	potentiality	NOUN
inlawrev-2500	872	81	for	for	ADP
inlawrev-2500	872	82	abuse	abuse	NOUN
inlawrev-2500	872	83	of	of	ADP
inlawrev-2500	872	84	benefit	benefit	NOUN
inlawrev-2500	872	85	plans	plan	NOUN
inlawrev-2500	872	86	and	and	CCONJ
inlawrev-2500	872	87	avoidance	avoidance	NOUN
inlawrev-2500	872	88	of	of	ADP
inlawrev-2500	872	89	the	the	DET
inlawrev-2500	872	90	nondiscrimination	nondiscrimination	ADJ
inlawrev-2500	872	91	provisions.^^^	provisions.^^^	NOUN
inlawrev-2500	872	92	the	the	DET
inlawrev-2500	872	93	dissent	dissent	NOUN
inlawrev-2500	872	94	further	far	ADV
inlawrev-2500	872	95	noted	note	VERB
inlawrev-2500	872	96	that	that	SCONJ
inlawrev-2500	872	97	this	this	DET
inlawrev-2500	872	98	corporation	corporation	NOUN
inlawrev-2500	872	99	was	be	AUX
inlawrev-2500	872	100	not	not	PART
inlawrev-2500	872	101	the	the	DET
inlawrev-2500	872	102	type	type	NOUN
inlawrev-2500	872	103	of	of	ADP
inlawrev-2500	872	104	entity	entity	NOUN
inlawrev-2500	872	105	which	which	PRON
inlawrev-2500	872	106	the	the	DET
inlawrev-2500	872	107	service	service	NOUN
inlawrev-2500	872	108	had	have	AUX
inlawrev-2500	872	109	intended	intend	VERB
inlawrev-2500	872	110	to	to	PART
inlawrev-2500	872	111	fall	fall	VERB
inlawrev-2500	872	112	within	within	ADP
inlawrev-2500	872	113	the	the	DET
inlawrev-2500	872	114	definition	definition	NOUN
inlawrev-2500	872	115	of	of	ADP
inlawrev-2500	872	116	corporation	corporation	NOUN
inlawrev-2500	872	117	under	under	ADP
inlawrev-2500	872	118	revenue	revenue	NOUN
inlawrev-2500	872	119	ruling	rule	VERB
inlawrev-2500	872	120	70	70	NUM
inlawrev-2500	872	121	-	-	SYM
inlawrev-2500	872	122	101.^^^	101.^^^	NUM
inlawrev-2500	872	123	because	because	SCONJ
inlawrev-2500	872	124	of	of	ADP
inlawrev-2500	872	125	the	the	DET
inlawrev-2500	872	126	structure	structure	NOUN
inlawrev-2500	872	127	within	within	ADP
inlawrev-2500	872	128	which	which	PRON
inlawrev-2500	872	129	the	the	DET
inlawrev-2500	872	130	personal	personal	ADJ
inlawrev-2500	872	131	service	service	NOUN
inlawrev-2500	872	132	corporation	corporation	NOUN
inlawrev-2500	872	133	existed	exist	VERB
inlawrev-2500	872	134	,	,	PUNCT
inlawrev-2500	872	135	the	the	DET
inlawrev-2500	872	136	corporation	corporation	NOUN
inlawrev-2500	872	137	had	have	VERB
inlawrev-2500	872	138	virtually	virtually	ADV
inlawrev-2500	872	139	no	no	DET
inlawrev-2500	872	140	control	control	NOUN
inlawrev-2500	872	141	over	over	ADP
inlawrev-2500	872	142	the	the	DET
inlawrev-2500	872	143	activities	activity	NOUN
inlawrev-2500	872	144	of	of	ADP
inlawrev-2500	872	145	its	its	PRON
inlawrev-2500	872	146	principal	principal	ADJ
inlawrev-2500	872	147	employee	employee	NOUN
inlawrev-2500	872	148	because	because	SCONJ
inlawrev-2500	872	149	most	most	ADJ
inlawrev-2500	872	150	of	of	ADP
inlawrev-2500	872	151	these	these	DET
inlawrev-2500	872	152	decisions	decision	NOUN
inlawrev-2500	872	153	were	be	AUX
inlawrev-2500	872	154	made	make	VERB
inlawrev-2500	872	155	at	at	ADP
inlawrev-2500	872	156	the	the	DET
inlawrev-2500	872	157	partnership	partnership	NOUN
inlawrev-2500	872	158	level.^^^	level.^^^	PROPN
inlawrev-2500	872	159	with	with	ADP
inlawrev-2500	872	160	no	no	DET
inlawrev-2500	872	161	control	control	NOUN
inlawrev-2500	872	162	and	and	CCONJ
inlawrev-2500	872	163	with	with	ADP
inlawrev-2500	872	164	no	no	DET
inlawrev-2500	872	165	equipment	equipment	NOUN
inlawrev-2500	872	166	,	,	PUNCT
inlawrev-2500	872	167	facilities	facility	NOUN
inlawrev-2500	872	168	or	or	CCONJ
inlawrev-2500	872	169	employees	employee	NOUN
inlawrev-2500	872	170	,	,	PUNCT
inlawrev-2500	872	171	the	the	DET
inlawrev-2500	872	172	corporation	corporation	NOUN
inlawrev-2500	872	173	simply	simply	ADV
inlawrev-2500	872	174	served	serve	VERB
inlawrev-2500	872	175	no	no	DET
inlawrev-2500	872	176	legitimate	legitimate	ADJ
inlawrev-2500	872	177	function	function	NOUN
inlawrev-2500	872	178	except	except	SCONJ
inlawrev-2500	872	179	to	to	PART
inlawrev-2500	872	180	funnel	funnel	VERB
inlawrev-2500	872	181	funds	fund	NOUN
inlawrev-2500	872	182	of	of	ADP
inlawrev-2500	872	183	the	the	DET
inlawrev-2500	872	184	"	"	PUNCT
inlawrev-2500	872	185	employee	employee	NOUN
inlawrev-2500	872	186	"	"	PUNCT
inlawrev-2500	872	187	to	to	ADP
inlawrev-2500	872	188	the	the	DET
inlawrev-2500	872	189	corporation;^^^	corporation;^^^	PROPN
inlawrev-2500	872	190	this	this	DET
inlawrev-2500	872	191	conduit	conduit	NOUN
inlawrev-2500	872	192	role	role	NOUN
inlawrev-2500	872	193	certainly	certainly	ADV
inlawrev-2500	872	194	did	do	AUX
inlawrev-2500	872	195	not	not	PART
inlawrev-2500	872	196	produce	produce	VERB
inlawrev-2500	872	197	the	the	DET
inlawrev-2500	872	198	needed	need	VERB
inlawrev-2500	872	199	legitimacy	legitimacy	NOUN
inlawrev-2500	872	200	.	.	PUNCT
inlawrev-2500	873	1	the	the	DET
inlawrev-2500	873	2	dissent	dissent	NOUN
inlawrev-2500	873	3	,	,	PUNCT
inlawrev-2500	873	4	therefore	therefore	ADV
inlawrev-2500	873	5	,	,	PUNCT
inlawrev-2500	873	6	concluded	conclude	VERB
inlawrev-2500	873	7	that	that	SCONJ
inlawrev-2500	873	8	the	the	DET
inlawrev-2500	873	9	assignment	assignment	NOUN
inlawrev-2500	873	10	of	of	ADP
inlawrev-2500	873	11	income	income	NOUN
inlawrev-2500	873	12	doctrine	doctrine	NOUN
inlawrev-2500	873	13	was	be	AUX
inlawrev-2500	873	14	the	the	DET
inlawrev-2500	873	15	appropriate	appropriate	ADJ
inlawrev-2500	873	16	tool	tool	NOUN
inlawrev-2500	873	17	to	to	PART
inlawrev-2500	873	18	remedy	remedy	VERB
inlawrev-2500	873	19	the	the	DET
inlawrev-2500	873	20	problems	problem	NOUN
inlawrev-2500	873	21	created	create	VERB
inlawrev-2500	873	22	by	by	ADP
inlawrev-2500	873	23	this	this	DET
inlawrev-2500	873	24	complex	complex	ADJ
inlawrev-2500	873	25	arrangement.^^^	arrangement.^^^	NOUN
inlawrev-2500	873	26	again	again	ADV
inlawrev-2500	873	27	,	,	PUNCT
inlawrev-2500	873	28	the	the	DET
inlawrev-2500	873	29	dissent	dissent	NOUN
inlawrev-2500	873	30	's	's	PART
inlawrev-2500	873	31	fears	fear	NOUN
inlawrev-2500	873	32	highlight	highlight	VERB
inlawrev-2500	873	33	the	the	DET
inlawrev-2500	873	34	true	true	ADJ
inlawrev-2500	873	35	impact	impact	NOUN
inlawrev-2500	873	36	of	of	ADP
inlawrev-2500	873	37	the	the	DET
inlawrev-2500	873	38	case	case	NOUN
inlawrev-2500	873	39	.	.	PUNCT
inlawrev-2500	874	1	the	the	DET
inlawrev-2500	874	2	assignment	assignment	NOUN
inlawrev-2500	874	3	of	of	ADP
inlawrev-2500	874	4	income	income	NOUN
inlawrev-2500	874	5	doctrine	doctrine	NOUN
inlawrev-2500	874	6	has	have	VERB
inlawrev-2500	874	7	no	no	DET
inlawrev-2500	874	8	place	place	NOUN
inlawrev-2500	874	9	in	in	ADP
inlawrev-2500	874	10	the	the	DET
inlawrev-2500	874	11	personal	personal	ADJ
inlawrev-2500	874	12	service	service	NOUN
inlawrev-2500	874	13	context	context	NOUN
inlawrev-2500	874	14	as	as	ADV
inlawrev-2500	874	15	long	long	ADV
inlawrev-2500	874	16	as	as	SCONJ
inlawrev-2500	874	17	even	even	ADV
inlawrev-2500	874	18	minimum	minimum	ADJ
inlawrev-2500	874	19	respect	respect	NOUN
inlawrev-2500	874	20	is	be	AUX
inlawrev-2500	874	21	given	give	VERB
inlawrev-2500	874	22	to	to	ADP
inlawrev-2500	874	23	the	the	DET
inlawrev-2500	874	24	corporate	corporate	ADJ
inlawrev-2500	874	25	entity	entity	NOUN
inlawrev-2500	874	26	.^^	.^^	PROPN
inlawrev-2500	874	27	°	°	PROPN
inlawrev-2500	874	28	section	section	NOUN
inlawrev-2500	874	29	482	482	NUM
inlawrev-2500	874	30	will	will	AUX
inlawrev-2500	874	31	always	always	ADV
inlawrev-2500	874	32	apply	apply	VERB
inlawrev-2500	874	33	to	to	ADP
inlawrev-2500	874	34	these	these	DET
inlawrev-2500	874	35	corporations	corporation	NOUN
inlawrev-2500	874	36	and	and	CCONJ
inlawrev-2500	874	37	the	the	DET
inlawrev-2500	874	38	"	"	PUNCT
inlawrev-2500	874	39	vd	vd	NOUN
inlawrev-2500	874	40	.	.	PUNCT
inlawrev-2500	875	1	at	at	ADP
inlawrev-2500	875	2	4200	4200	NUM
inlawrev-2500	875	3	-	-	SYM
inlawrev-2500	875	4	01	01	NUM
inlawrev-2500	875	5	.	.	PUNCT
inlawrev-2500	876	1	after	after	ADP
inlawrev-2500	876	2	asserting	assert	VERB
inlawrev-2500	876	3	that	that	SCONJ
inlawrev-2500	876	4	each	each	DET
inlawrev-2500	876	5	partner	partner	NOUN
inlawrev-2500	876	6	could	could	AUX
inlawrev-2500	876	7	incorporate	incorporate	VERB
inlawrev-2500	876	8	,	,	PUNCT
inlawrev-2500	876	9	the	the	DET
inlawrev-2500	876	10	dissent	dissent	NOUN
inlawrev-2500	876	11	painted	paint	VERB
inlawrev-2500	876	12	a	a	DET
inlawrev-2500	876	13	verbal	verbal	ADJ
inlawrev-2500	876	14	picture	picture	NOUN
inlawrev-2500	876	15	of	of	ADP
inlawrev-2500	876	16	the	the	DET
inlawrev-2500	876	17	resulting	result	VERB
inlawrev-2500	876	18	confusion	confusion	NOUN
inlawrev-2500	876	19	.	.	PUNCT
inlawrev-2500	877	1	we	we	PRON
inlawrev-2500	877	2	would	would	AUX
inlawrev-2500	877	3	have	have	VERB
inlawrev-2500	877	4	mal	mal	PROPN
inlawrev-2500	877	5	,	,	PUNCT
inlawrev-2500	877	6	inc	inc	PROPN
inlawrev-2500	877	7	.	.	PROPN
inlawrev-2500	877	8	,	,	PUNCT
inlawrev-2500	877	9	at	at	ADP
inlawrev-2500	877	10	the	the	DET
inlawrev-2500	877	11	center	center	NOUN
inlawrev-2500	877	12	surrounded	surround	VERB
inlawrev-2500	877	13	by	by	ADP
inlawrev-2500	877	14	the	the	DET
inlawrev-2500	877	15	partnership	partnership	NOUN
inlawrev-2500	877	16	and	and	CCONJ
inlawrev-2500	877	17	eleven	eleven	NUM
inlawrev-2500	877	18	corporate	corporate	ADJ
inlawrev-2500	877	19	arms	arm	NOUN
inlawrev-2500	877	20	extending	extend	VERB
inlawrev-2500	877	21	out	out	ADV
inlawrev-2500	877	22	in	in	ADP
inlawrev-2500	877	23	different	different	ADJ
inlawrev-2500	877	24	directions	direction	NOUN
inlawrev-2500	877	25	,	,	PUNCT
inlawrev-2500	877	26	each	each	PRON
inlawrev-2500	877	27	a	a	DET
inlawrev-2500	877	28	hollow	hollow	ADJ
inlawrev-2500	877	29	prosthetic	prosthetic	ADJ
inlawrev-2500	877	30	device	device	NOUN
inlawrev-2500	877	31	without	without	ADP
inlawrev-2500	877	32	offices	office	NOUN
inlawrev-2500	877	33	,	,	PUNCT
inlawrev-2500	877	34	a	a	DET
inlawrev-2500	877	35	laboratory	laboratory	NOUN
inlawrev-2500	877	36	,	,	PUNCT
inlawrev-2500	877	37	equipment	equipment	NOUN
inlawrev-2500	877	38	,	,	PUNCT
inlawrev-2500	877	39	facilities	facility	NOUN
inlawrev-2500	877	40	,	,	PUNCT
inlawrev-2500	877	41	employees	employee	NOUN
inlawrev-2500	877	42	,	,	PUNCT
inlawrev-2500	877	43	medical	medical	ADJ
inlawrev-2500	877	44	records	record	NOUN
inlawrev-2500	877	45	,	,	PUNCT
inlawrev-2500	877	46	or	or	CCONJ
inlawrev-2500	877	47	any	any	DET
inlawrev-2500	877	48	other	other	ADJ
inlawrev-2500	877	49	items	item	NOUN
inlawrev-2500	877	50	normally	normally	ADV
inlawrev-2500	877	51	used	use	VERB
inlawrev-2500	877	52	in	in	ADP
inlawrev-2500	877	53	the	the	DET
inlawrev-2500	877	54	practice	practice	NOUN
inlawrev-2500	877	55	of	of	ADP
inlawrev-2500	877	56	pathology	pathology	NOUN
inlawrev-2500	877	57	.	.	PUNCT
inlawrev-2500	878	1	the	the	DET
inlawrev-2500	878	2	sole	sole	ADJ
inlawrev-2500	878	3	function	function	NOUN
inlawrev-2500	878	4	of	of	ADP
inlawrev-2500	878	5	this	this	DET
inlawrev-2500	878	6	paper	paper	NOUN
inlawrev-2500	878	7	octopus	octopus	NOUN
inlawrev-2500	878	8	would	would	AUX
inlawrev-2500	878	9	be	be	AUX
inlawrev-2500	878	10	to	to	PART
inlawrev-2500	878	11	serve	serve	VERB
inlawrev-2500	878	12	as	as	ADP
inlawrev-2500	878	13	an	an	DET
inlawrev-2500	878	14	incorporated	incorporated	ADJ
inlawrev-2500	878	15	pocketbook	pocketbook	NOUN
inlawrev-2500	878	16	,	,	PUNCT
inlawrev-2500	878	17	enabling	enable	VERB
inlawrev-2500	878	18	each	each	DET
inlawrev-2500	878	19	physician	physician	NOUN
inlawrev-2500	878	20	to	to	PART
inlawrev-2500	878	21	have	have	VERB
inlawrev-2500	878	22	a	a	DET
inlawrev-2500	878	23	pension	pension	NOUN
inlawrev-2500	878	24	plan	plan	NOUN
inlawrev-2500	878	25	and	and	CCONJ
inlawrev-2500	878	26	fringe	fringe	NOUN
inlawrev-2500	878	27	benefit	benefit	NOUN
inlawrev-2500	878	28	package	package	NOUN
inlawrev-2500	878	29	tailored	tailor	VERB
inlawrev-2500	878	30	to	to	ADP
inlawrev-2500	878	31	his	his	PRON
inlawrev-2500	878	32	own	own	ADJ
inlawrev-2500	878	33	preferences	preference	NOUN
inlawrev-2500	878	34	without	without	ADP
inlawrev-2500	878	35	regard	regard	NOUN
inlawrev-2500	878	36	to	to	ADP
inlawrev-2500	878	37	the	the	DET
inlawrev-2500	878	38	quite	quite	ADV
inlawrev-2500	878	39	different	different	ADJ
inlawrev-2500	878	40	preferences	preference	NOUN
inlawrev-2500	878	41	of	of	ADP
inlawrev-2500	878	42	each	each	PRON
inlawrev-2500	878	43	of	of	ADP
inlawrev-2500	878	44	his	his	PRON
inlawrev-2500	878	45	partners	partner	NOUN
inlawrev-2500	878	46	and	and	CCONJ
inlawrev-2500	878	47	whether	whether	SCONJ
inlawrev-2500	878	48	or	or	CCONJ
inlawrev-2500	878	49	not	not	PART
inlawrev-2500	878	50	the	the	DET
inlawrev-2500	878	51	employees	employee	NOUN
inlawrev-2500	878	52	of	of	ADP
inlawrev-2500	878	53	the	the	DET
inlawrev-2500	878	54	business	business	NOUN
inlawrev-2500	878	55	were	be	AUX
inlawrev-2500	878	56	provided	provide	VERB
inlawrev-2500	878	57	anything	anything	PRON
inlawrev-2500	878	58	at	at	ADV
inlawrev-2500	878	59	all	all	ADV
inlawrev-2500	878	60	.	.	PUNCT
inlawrev-2500	879	1	i	i	PRON
inlawrev-2500	879	2	d.	d.	PROPN
inlawrev-2500	879	3	(	(	PUNCT
inlawrev-2500	879	4	footnote	footnote	VERB
inlawrev-2500	879	5	omitted	omit	VERB
inlawrev-2500	879	6	)	)	PUNCT
inlawrev-2500	879	7	.	.	PUNCT
inlawrev-2500	880	1	"	"	PUNCT
inlawrev-2500	880	2	'	'	PUNCT
inlawrev-2500	880	3	/d	/d	PUNCT
inlawrev-2500	880	4	.	.	PUNCT
inlawrev-2500	881	1	the	the	DET
inlawrev-2500	881	2	dissent	dissent	NOUN
inlawrev-2500	881	3	seemed	seem	VERB
inlawrev-2500	881	4	concerned	concerned	ADJ
inlawrev-2500	881	5	with	with	ADP
inlawrev-2500	881	6	the	the	DET
inlawrev-2500	881	7	possibility	possibility	NOUN
inlawrev-2500	881	8	of	of	ADP
inlawrev-2500	881	9	manipulations	manipulation	NOUN
inlawrev-2500	881	10	found	find	VERB
inlawrev-2500	881	11	in	in	ADP
inlawrev-2500	881	12	achiro	achiro	ADV
inlawrev-2500	881	13	.	.	PUNCT
inlawrev-2500	882	1	see	see	VERB
inlawrev-2500	882	2	notes	note	NOUN
inlawrev-2500	882	3	171	171	NUM
inlawrev-2500	882	4	-	-	SYM
inlawrev-2500	882	5	72	72	NUM
inlawrev-2500	882	6	,	,	PUNCT
inlawrev-2500	882	7	176	176	NUM
inlawrev-2500	882	8	-	-	SYM
inlawrev-2500	882	9	78	78	NUM
inlawrev-2500	882	10	supra	supra	NOUN
inlawrev-2500	882	11	and	and	CCONJ
inlawrev-2500	882	12	accompanying	accompany	VERB
inlawrev-2500	882	13	text	text	NOUN
inlawrev-2500	882	14	.	.	PUNCT
inlawrev-2500	883	1	^"[1981	^"[1981	NOUN
inlawrev-2500	883	2	transfer	transfer	NOUN
inlawrev-2500	883	3	binder	binder	NOUN
inlawrev-2500	883	4	]	]	PUNCT
inlawrev-2500	883	5	tax	tax	NOUN
inlawrev-2500	883	6	ct	ct	PROPN
inlawrev-2500	883	7	.	.	PUNCT
inlawrev-2500	883	8	rep	rep	PROPN
inlawrev-2500	883	9	.	.	PROPN
inlawrev-2500	883	10	(	(	PUNCT
inlawrev-2500	883	11	cch	cch	PROPN
inlawrev-2500	883	12	)	)	PUNCT
inlawrev-2500	883	13	at	at	ADP
inlawrev-2500	883	14	4201	4201	NUM
inlawrev-2500	883	15	.	.	PUNCT
inlawrev-2500	884	1	the	the	DET
inlawrev-2500	884	2	dissent	dissent	NOUN
inlawrev-2500	884	3	argued	argue	VERB
inlawrev-2500	884	4	that	that	SCONJ
inlawrev-2500	884	5	the	the	DET
inlawrev-2500	884	6	ruling	ruling	NOUN
inlawrev-2500	884	7	had	have	AUX
inlawrev-2500	884	8	intended	intend	VERB
inlawrev-2500	884	9	to	to	PART
inlawrev-2500	884	10	benefit	benefit	VERB
inlawrev-2500	884	11	the	the	DET
inlawrev-2500	884	12	incorporation	incorporation	NOUN
inlawrev-2500	884	13	of	of	ADP
inlawrev-2500	884	14	a	a	DET
inlawrev-2500	884	15	professional	professional	ADJ
inlawrev-2500	884	16	business	business	NOUN
inlawrev-2500	884	17	,	,	PUNCT
inlawrev-2500	884	18	complete	complete	ADJ
inlawrev-2500	884	19	with	with	ADP
inlawrev-2500	884	20	assets	asset	NOUN
inlawrev-2500	884	21	,	,	PUNCT
inlawrev-2500	884	22	equipment	equipment	NOUN
inlawrev-2500	884	23	,	,	PUNCT
inlawrev-2500	884	24	facilities	facility	NOUN
inlawrev-2500	884	25	,	,	PUNCT
inlawrev-2500	884	26	personnel	personnel	NOUN
inlawrev-2500	884	27	and	and	CCONJ
inlawrev-2500	884	28	other	other	ADJ
inlawrev-2500	884	29	attendants	attendant	NOUN
inlawrev-2500	884	30	commonly	commonly	ADV
inlawrev-2500	884	31	associated	associate	VERB
inlawrev-2500	884	32	with	with	ADP
inlawrev-2500	884	33	the	the	DET
inlawrev-2500	884	34	practice	practice	NOUN
inlawrev-2500	884	35	of	of	ADP
inlawrev-2500	884	36	a	a	DET
inlawrev-2500	884	37	profession	profession	NOUN
inlawrev-2500	884	38	.	.	PUNCT
inlawrev-2500	885	1	i	i	PRON
inlawrev-2500	885	2	d.	d.	PROPN
inlawrev-2500	885	3	^ud	^ud	PROPN
inlawrev-2500	885	4	.	.	PUNCT
inlawrev-2500	886	1	at	at	ADP
inlawrev-2500	886	2	4199	4199	NUM
inlawrev-2500	886	3	-	-	SYM
inlawrev-2500	886	4	201	201	NUM
inlawrev-2500	886	5	.	.	PUNCT
inlawrev-2500	887	1	''	''	PUNCT
inlawrev-2500	887	2	7d	7d	NUM
inlawrev-2500	887	3	.	.	PUNCT
inlawrev-2500	888	1	at	at	ADP
inlawrev-2500	888	2	4201	4201	NUM
inlawrev-2500	888	3	.	.	PUNCT
inlawrev-2500	889	1	"	"	PUNCT
inlawrev-2500	889	2	^id	^id	PROPN
inlawrev-2500	889	3	.	.	PUNCT
inlawrev-2500	890	1	at	at	ADP
inlawrev-2500	890	2	4201	4201	NUM
inlawrev-2500	890	3	-	-	SYM
inlawrev-2500	890	4	03	03	NUM
inlawrev-2500	890	5	.	.	PUNCT
inlawrev-2500	891	1	"	"	PUNCT
inlawrev-2500	891	2	'	'	PUNCT
inlawrev-2500	891	3	"	"	PUNCT
inlawrev-2500	891	4	see	see	AUX
inlawrev-2500	891	5	note	note	VERB
inlawrev-2500	891	6	200	200	NUM
inlawrev-2500	891	7	supra	supra	NOUN
inlawrev-2500	891	8	.	.	PUNCT
inlawrev-2500	892	1	672	672	NUM
inlawrev-2500	892	2	indiana	indiana	PROPN
inlawrev-2500	892	3	lawreview	lawreview	PROPN
inlawrev-2500	893	1	[	[	X
inlawrev-2500	893	2	vol	vol	NOUN
inlawrev-2500	893	3	.	.	PUNCT
inlawrev-2500	893	4	15:639	15:639	NUM
inlawrev-2500	893	5	shareholder	shareholder	NOUN
inlawrev-2500	893	6	-	-	PUNCT
inlawrev-2500	893	7	employee(s).^^^	employee(s).^^^	NOUN
inlawrev-2500	893	8	while	while	SCONJ
inlawrev-2500	893	9	these	these	DET
inlawrev-2500	893	10	ideas	idea	NOUN
inlawrev-2500	893	11	epitomize	epitomize	VERB
inlawrev-2500	893	12	the	the	DET
inlawrev-2500	893	13	rubin	rubin	PROPN
inlawrev-2500	893	14	and	and	CCONJ
inlawrev-2500	893	15	foglesong	foglesong	NOUN
inlawrev-2500	893	16	reasoning	reasoning	NOUN
inlawrev-2500	893	17	,	,	PUNCT
inlawrev-2500	893	18	neither	neither	CCONJ
inlawrev-2500	893	19	keller	keller	PROPN
inlawrev-2500	893	20	nor	nor	CCONJ
inlawrev-2500	893	21	achiro	achiro	ADP
inlawrev-2500	893	22	are	be	AUX
inlawrev-2500	893	23	appealable	appealable	ADJ
inlawrev-2500	893	24	to	to	ADP
inlawrev-2500	893	25	the	the	DET
inlawrev-2500	893	26	second	second	ADJ
inlawrev-2500	893	27	or	or	CCONJ
inlawrev-2500	893	28	seventh	seventh	ADJ
inlawrev-2500	893	29	circuit	circuit	NOUN
inlawrev-2500	893	30	court	court	NOUN
inlawrev-2500	893	31	of	of	ADP
inlawrev-2500	893	32	appeals.^^^	appeals.^^^	PROPN
inlawrev-2500	893	33	benefit	benefit	NOUN
inlawrev-2500	893	34	plans	plan	NOUN
inlawrev-2500	893	35	,	,	PUNCT
inlawrev-2500	893	36	additionally	additionally	ADV
inlawrev-2500	893	37	,	,	PUNCT
inlawrev-2500	893	38	are	be	AUX
inlawrev-2500	893	39	a	a	DET
inlawrev-2500	893	40	valid	valid	ADJ
inlawrev-2500	893	41	corporate	corporate	ADJ
inlawrev-2500	893	42	entitlement	entitlement	NOUN
inlawrev-2500	893	43	and	and	CCONJ
inlawrev-2500	893	44	may	may	AUX
inlawrev-2500	893	45	be	be	AUX
inlawrev-2500	893	46	the	the	DET
inlawrev-2500	893	47	sole	sole	ADJ
inlawrev-2500	893	48	reason	reason	NOUN
inlawrev-2500	893	49	for	for	ADP
inlawrev-2500	893	50	incorporating	incorporate	VERB
inlawrev-2500	893	51	.	.	PUNCT
inlawrev-2500	894	1	the	the	DET
inlawrev-2500	894	2	majority	majority	NOUN
inlawrev-2500	894	3	suggested	suggest	VERB
inlawrev-2500	894	4	that	that	SCONJ
inlawrev-2500	894	5	the	the	DET
inlawrev-2500	894	6	desire	desire	NOUN
inlawrev-2500	894	7	for	for	ADP
inlawrev-2500	894	8	qualified	qualified	ADJ
inlawrev-2500	894	9	benefits	benefit	NOUN
inlawrev-2500	894	10	,	,	PUNCT
inlawrev-2500	894	11	only	only	ADV
inlawrev-2500	894	12	available	available	ADJ
inlawrev-2500	894	13	through	through	ADP
inlawrev-2500	894	14	the	the	DET
inlawrev-2500	894	15	use	use	NOUN
inlawrev-2500	894	16	of	of	ADP
inlawrev-2500	894	17	the	the	DET
inlawrev-2500	894	18	corporate	corporate	ADJ
inlawrev-2500	894	19	form	form	NOUN
inlawrev-2500	894	20	,	,	PUNCT
inlawrev-2500	894	21	may	may	AUX
inlawrev-2500	894	22	constitute	constitute	VERB
inlawrev-2500	894	23	a	a	DET
inlawrev-2500	894	24	business	business	NOUN
inlawrev-2500	894	25	purpose	purpose	NOUN
inlawrev-2500	894	26	under	under	ADP
inlawrev-2500	894	27	the	the	DET
inlawrev-2500	894	28	moline	moline	NOUN
inlawrev-2500	894	29	properties	property	NOUN
inlawrev-2500	894	30	test.^^^	test.^^^	PROPN
inlawrev-2500	894	31	if	if	SCONJ
inlawrev-2500	894	32	nxxt^he	nxxt^he	NOUN
inlawrev-2500	894	33	corporation	corporation	NOUN
inlawrev-2500	894	34	must	must	AUX
inlawrev-2500	894	35	carry	carry	VERB
inlawrev-2500	894	36	on	on	ADP
inlawrev-2500	894	37	a	a	DET
inlawrev-2500	894	38	business.^^^	business.^^^	NOUN
inlawrev-2500	894	39	as	as	SCONJ
inlawrev-2500	894	40	the	the	DET
inlawrev-2500	894	41	dissent	dissent	NOUN
inlawrev-2500	894	42	has	have	VERB
inlawrev-2500	894	43	indicated,^^^	indicated,^^^	PROPN
inlawrev-2500	894	44	however	however	ADV
inlawrev-2500	894	45	,	,	PUNCT
inlawrev-2500	894	46	this	this	PRON
inlawrev-2500	894	47	must	must	AUX
inlawrev-2500	894	48	be	be	AUX
inlawrev-2500	894	49	a	a	DET
inlawrev-2500	894	50	very	very	ADV
inlawrev-2500	894	51	low	low	ADJ
inlawrev-2500	894	52	threshold	threshold	NOUN
inlawrev-2500	894	53	requirement	requirement	NOUN
inlawrev-2500	894	54	if	if	SCONJ
inlawrev-2500	894	55	keller	keller	PROPN
inlawrev-2500	894	56	,	,	PUNCT
inlawrev-2500	894	57	inc	inc	PROPN
inlawrev-2500	894	58	.	.	PROPN
inlawrev-2500	894	59	met	meet	VERB
inlawrev-2500	894	60	the	the	DET
inlawrev-2500	894	61	criteria.^^^	criteria.^^^	NOUN
inlawrev-2500	894	62	the	the	DET
inlawrev-2500	894	63	dissent	dissent	NOUN
inlawrev-2500	894	64	also	also	ADV
inlawrev-2500	894	65	noted	note	VERB
inlawrev-2500	894	66	with	with	ADP
inlawrev-2500	894	67	displeasure	displeasure	NOUN
inlawrev-2500	894	68	that	that	SCONJ
inlawrev-2500	894	69	the	the	DET
inlawrev-2500	894	70	sole	sole	ADJ
inlawrev-2500	894	71	corporate	corporate	ADJ
inlawrev-2500	894	72	employee	employee	NOUN
inlawrev-2500	894	73	was	be	AUX
inlawrev-2500	894	74	able	able	ADJ
inlawrev-2500	894	75	to	to	PART
inlawrev-2500	894	76	have	have	VERB
inlawrev-2500	894	77	a	a	DET
inlawrev-2500	894	78	tailored	tailor	VERB
inlawrev-2500	894	79	benefit	benefit	NOUN
inlawrev-2500	894	80	plan	plan	NOUN
inlawrev-2500	894	81	without	without	ADP
inlawrev-2500	894	82	concern	concern	NOUN
inlawrev-2500	894	83	for	for	ADP
inlawrev-2500	894	84	the	the	DET
inlawrev-2500	894	85	needs	need	NOUN
inlawrev-2500	894	86	of	of	ADP
inlawrev-2500	894	87	the	the	DET
inlawrev-2500	894	88	other	other	ADJ
inlawrev-2500	894	89	employees	employee	NOUN
inlawrev-2500	894	90	in	in	ADP
inlawrev-2500	894	91	other	other	ADJ
inlawrev-2500	894	92	levels	level	NOUN
inlawrev-2500	894	93	of	of	ADP
inlawrev-2500	894	94	the	the	DET
inlawrev-2500	894	95	structure	structure	NOUN
inlawrev-2500	894	96	.	.	PUNCT
inlawrev-2500	895	1	the	the	DET
inlawrev-2500	895	2	majority	majority	NOUN
inlawrev-2500	895	3	,	,	PUNCT
inlawrev-2500	895	4	however	however	ADV
inlawrev-2500	895	5	,	,	PUNCT
inlawrev-2500	895	6	almost	almost	ADV
inlawrev-2500	895	7	encouraged	encourage	VERB
inlawrev-2500	895	8	such	such	ADJ
inlawrev-2500	895	9	use	use	NOUN
inlawrev-2500	895	10	of	of	ADP
inlawrev-2500	895	11	the	the	DET
inlawrev-2500	895	12	corporate	corporate	ADJ
inlawrev-2500	895	13	form.^^	form.^^	NOUN
inlawrev-2500	895	14	*	*	PUNCT
inlawrev-2500	895	15	apparently	apparently	ADV
inlawrev-2500	895	16	,	,	PUNCT
inlawrev-2500	895	17	the	the	DET
inlawrev-2500	895	18	majority	majority	NOUN
inlawrev-2500	895	19	found	find	VERB
inlawrev-2500	895	20	the	the	DET
inlawrev-2500	895	21	reasoning	reasoning	NOUN
inlawrev-2500	895	22	oi	oi	INTJ
inlawrev-2500	895	23	achiro	achiro	ADP
inlawrev-2500	895	24	to	to	PART
inlawrev-2500	895	25	be	be	AUX
inlawrev-2500	895	26	persuasive	persuasive	ADJ
inlawrev-2500	895	27	,	,	PUNCT
inlawrev-2500	895	28	although	although	SCONJ
inlawrev-2500	895	29	this	this	PRON
inlawrev-2500	895	30	was	be	AUX
inlawrev-2500	895	31	not	not	PART
inlawrev-2500	895	32	explicitly	explicitly	ADV
inlawrev-2500	895	33	developed	develop	VERB
inlawrev-2500	895	34	in	in	ADP
inlawrev-2500	895	35	the	the	DET
inlawrev-2500	895	36	opinion	opinion	NOUN
inlawrev-2500	895	37	.	.	PUNCT
inlawrev-2500	896	1	if	if	SCONJ
inlawrev-2500	896	2	the	the	DET
inlawrev-2500	896	3	use	use	NOUN
inlawrev-2500	896	4	of	of	ADP
inlawrev-2500	896	5	the	the	DET
inlawrev-2500	896	6	corporate	corporate	ADJ
inlawrev-2500	896	7	form	form	NOUN
inlawrev-2500	896	8	to	to	PART
inlawrev-2500	896	9	gain	gain	VERB
inlawrev-2500	896	10	qualified	qualified	ADJ
inlawrev-2500	896	11	benefits	benefit	NOUN
inlawrev-2500	896	12	which	which	PRON
inlawrev-2500	896	13	,	,	PUNCT
inlawrev-2500	896	14	in	in	ADP
inlawrev-2500	896	15	effect	effect	NOUN
inlawrev-2500	896	16	,	,	PUNCT
inlawrev-2500	896	17	discriminate	discriminate	VERB
inlawrev-2500	896	18	against	against	ADP
inlawrev-2500	896	19	employees	employee	NOUN
inlawrev-2500	896	20	in	in	ADP
inlawrev-2500	896	21	another	another	DET
inlawrev-2500	896	22	part	part	NOUN
inlawrev-2500	896	23	of	of	ADP
inlawrev-2500	896	24	the	the	DET
inlawrev-2500	896	25	"	"	PUNCT
inlawrev-2500	896	26	structure	structure	NOUN
inlawrev-2500	896	27	"	"	PUNCT
inlawrev-2500	896	28	is	be	AUX
inlawrev-2500	896	29	the	the	DET
inlawrev-2500	896	30	"	"	PUNCT
inlawrev-2500	896	31	evil	evil	NOUN
inlawrev-2500	896	32	"	"	PUNCT
inlawrev-2500	896	33	to	to	PART
inlawrev-2500	896	34	be	be	AUX
inlawrev-2500	896	35	corrected	correct	VERB
inlawrev-2500	896	36	,	,	PUNCT
inlawrev-2500	896	37	section	section	NOUN
inlawrev-2500	896	38	482	482	NUM
inlawrev-2500	896	39	,	,	PUNCT
inlawrev-2500	896	40	the	the	DET
inlawrev-2500	896	41	assignment	assignment	NOUN
inlawrev-2500	896	42	of	of	ADP
inlawrev-2500	896	43	income	income	NOUN
inlawrev-2500	896	44	doctrine	doctrine	NOUN
inlawrev-2500	896	45	,	,	PUNCT
inlawrev-2500	896	46	and	and	CCONJ
inlawrev-2500	896	47	other	other	ADJ
inlawrev-2500	896	48	judicially	judicially	ADV
inlawrev-2500	896	49	-	-	PUNCT
inlawrev-2500	896	50	created	create	VERB
inlawrev-2500	896	51	principles	principle	NOUN
inlawrev-2500	896	52	used	use	VERB
inlawrev-2500	896	53	to	to	PART
inlawrev-2500	896	54	reallocate	reallocate	VERB
inlawrev-2500	896	55	income	income	NOUN
inlawrev-2500	896	56	are	be	AUX
inlawrev-2500	896	57	simply	simply	ADV
inlawrev-2500	896	58	not	not	PART
inlawrev-2500	896	59	the	the	DET
inlawrev-2500	896	60	appropriate	appropriate	ADJ
inlawrev-2500	896	61	tools.^^	tools.^^	NOUN
inlawrev-2500	896	62	®	®	NOUN
inlawrev-2500	896	63	if	if	SCONJ
inlawrev-2500	896	64	there	there	PRON
inlawrev-2500	896	65	are	be	VERB
inlawrev-2500	896	66	loopholes	loophole	NOUN
inlawrev-2500	896	67	in	in	ADP
inlawrev-2500	896	68	the	the	DET
inlawrev-2500	896	69	code	code	NOUN
inlawrev-2500	896	70	that	that	PRON
inlawrev-2500	896	71	allow	allow	VERB
inlawrev-2500	896	72	these	these	DET
inlawrev-2500	896	73	inequities	inequity	NOUN
inlawrev-2500	896	74	to	to	PART
inlawrev-2500	896	75	occur	occur	VERB
inlawrev-2500	896	76	,	,	PUNCT
inlawrev-2500	896	77	then	then	ADV
inlawrev-2500	896	78	congress	congress	PROPN
inlawrev-2500	896	79	needs	need	VERB
inlawrev-2500	896	80	to	to	PART
inlawrev-2500	896	81	close	close	VERB
inlawrev-2500	896	82	them	they	PRON
inlawrev-2500	896	83	.	.	PUNCT
inlawrev-2500	897	1	section	section	NOUN
inlawrev-2500	897	2	482	482	NUM
inlawrev-2500	897	3	,	,	PUNCT
inlawrev-2500	897	4	however	however	ADV
inlawrev-2500	897	5	,	,	PUNCT
inlawrev-2500	897	6	should	should	AUX
inlawrev-2500	897	7	not	not	PART
inlawrev-2500	897	8	be	be	AUX
inlawrev-2500	897	9	stretched	stretch	VERB
inlawrev-2500	897	10	beyond	beyond	ADP
inlawrev-2500	897	11	recognition	recognition	NOUN
inlawrev-2500	897	12	to	to	PART
inlawrev-2500	897	13	remedy	remedy	VERB
inlawrev-2500	897	14	this	this	DET
inlawrev-2500	897	15	situation	situation	NOUN
inlawrev-2500	897	16	.	.	PUNCT
inlawrev-2500	898	1	if	if	SCONJ
inlawrev-2500	898	2	the	the	DET
inlawrev-2500	898	3	personal	personal	ADJ
inlawrev-2500	898	4	service	service	NOUN
inlawrev-2500	898	5	corporation	corporation	NOUN
inlawrev-2500	898	6	is	be	AUX
inlawrev-2500	898	7	authorized	authorize	VERB
inlawrev-2500	898	8	under	under	ADP
inlawrev-2500	898	9	state	state	NOUN
inlawrev-2500	898	10	law	law	NOUN
inlawrev-2500	898	11	to	to	PART
inlawrev-2500	898	12	serve	serve	VERB
inlawrev-2500	898	13	as	as	ADP
inlawrev-2500	898	14	a	a	DET
inlawrev-2500	898	15	partner	partner	NOUN
inlawrev-2500	898	16	or	or	CCONJ
inlawrev-2500	898	17	in	in	ADP
inlawrev-2500	898	18	any	any	DET
inlawrev-2500	898	19	other	other	ADJ
inlawrev-2500	898	20	capacity	capacity	NOUN
inlawrev-2500	898	21	needed	need	VERB
inlawrev-2500	898	22	to	to	PART
inlawrev-2500	898	23	create	create	VERB
inlawrev-2500	898	24	a	a	DET
inlawrev-2500	898	25	superstructure,^	superstructure,^	NOUN
inlawrev-2500	898	26	*	*	NOUN
inlawrev-2500	898	27	"	"	PUNCT
inlawrev-2500	898	28	then	then	ADV
inlawrev-2500	898	29	the	the	DET
inlawrev-2500	898	30	complexity	complexity	NOUN
inlawrev-2500	898	31	of	of	ADP
inlawrev-2500	898	32	the	the	DET
inlawrev-2500	898	33	arrangement	arrangement	NOUN
inlawrev-2500	898	34	is	be	AUX
inlawrev-2500	898	35	not	not	PART
inlawrev-2500	898	36	problematic	problematic	ADJ
inlawrev-2500	898	37	when	when	SCONJ
inlawrev-2500	898	38	the	the	DET
inlawrev-2500	898	39	corporate	corporate	ADJ
inlawrev-2500	898	40	identity	identity	NOUN
inlawrev-2500	898	41	is	be	AUX
inlawrev-2500	898	42	respected	respect	VERB
inlawrev-2500	898	43	.	.	PUNCT
inlawrev-2500	899	1	seemingly	seemingly	ADV
inlawrev-2500	899	2	,	,	PUNCT
inlawrev-2500	899	3	it	it	PRON
inlawrev-2500	899	4	is	be	AUX
inlawrev-2500	899	5	unnecessary	unnecessary	ADJ
inlawrev-2500	899	6	for	for	SCONJ
inlawrev-2500	899	7	the	the	DET
inlawrev-2500	899	8	corporation	corporation	NOUN
inlawrev-2500	899	9	to	to	PART
inlawrev-2500	899	10	establish	establish	VERB
inlawrev-2500	899	11	all	all	DET
inlawrev-2500	899	12	policy	policy	NOUN
inlawrev-2500	899	13	or	or	CCONJ
inlawrev-2500	899	14	to	to	PART
inlawrev-2500	899	15	maintain	maintain	VERB
inlawrev-2500	899	16	strict	strict	ADJ
inlawrev-2500	899	17	control	control	NOUN
inlawrev-2500	899	18	over	over	ADP
inlawrev-2500	899	19	the	the	DET
inlawrev-2500	899	20	activities	activity	NOUN
inlawrev-2500	899	21	of	of	ADP
inlawrev-2500	899	22	its	its	PRON
inlawrev-2500	899	23	employee(s	employee(s	NOUN
inlawrev-2500	899	24	)	)	PUNCT
inlawrev-2500	899	25	if	if	SCONJ
inlawrev-2500	899	26	the	the	DET
inlawrev-2500	899	27	corporation	corporation	NOUN
inlawrev-2500	899	28	has	have	VERB
inlawrev-2500	899	29	sufficient	sufficient	ADJ
inlawrev-2500	899	30	input	input	NOUN
inlawrev-2500	899	31	into	into	ADP
inlawrev-2500	899	32	the	the	DET
inlawrev-2500	899	33	decisions	decision	NOUN
inlawrev-2500	899	34	of	of	ADP
inlawrev-2500	899	35	the	the	DET
inlawrev-2500	899	36	controlling	control	VERB
inlawrev-2500	899	37	body.^*^	body.^*^	NOUN
inlawrev-2500	899	38	in	in	ADP
inlawrev-2500	899	39	keller	keller	PROPN
inlawrev-2500	899	40	,	,	PUNCT
inlawrev-2500	899	41	the	the	DET
inlawrev-2500	899	42	corporation	corporation	NOUN
inlawrev-2500	899	43	acted	act	VERB
inlawrev-2500	899	44	as	as	ADP
inlawrev-2500	899	45	a	a	DET
inlawrev-2500	899	46	general	general	ADJ
inlawrev-2500	899	47	partner	partner	NOUN
inlawrev-2500	899	48	and	and	CCONJ
inlawrev-2500	899	49	^^^see	^^^see	ADJ
inlawrev-2500	899	50	note	note	NOUN
inlawrev-2500	899	51	204	204	NUM
inlawrev-2500	899	52	supra	supra	NOUN
inlawrev-2500	899	53	and	and	CCONJ
inlawrev-2500	899	54	accompanying	accompany	VERB
inlawrev-2500	899	55	text	text	NOUN
inlawrev-2500	899	56	.	.	PUNCT
inlawrev-2500	900	1	^^^achiro	^^^achiro	PROPN
inlawrev-2500	900	2	v.	v.	PROPN
inlawrev-2500	900	3	commissioner	commissioner	NOUN
inlawrev-2500	900	4	is	be	AUX
inlawrev-2500	900	5	appealable	appealable	ADJ
inlawrev-2500	900	6	to	to	ADP
inlawrev-2500	900	7	the	the	DET
inlawrev-2500	900	8	ninth	ninth	ADJ
inlawrev-2500	900	9	circuit	circuit	NOUN
inlawrev-2500	900	10	and	and	CCONJ
inlawrev-2500	900	11	keller	keller	PROPN
inlawrev-2500	900	12	v.	v.	PROPN
inlawrev-2500	900	13	commissioner	commissioner	PROPN
inlawrev-2500	900	14	is	be	AUX
inlawrev-2500	900	15	appealable	appealable	ADJ
inlawrev-2500	900	16	to	to	ADP
inlawrev-2500	900	17	the	the	DET
inlawrev-2500	900	18	tenth	tenth	ADJ
inlawrev-2500	900	19	circuit	circuit	NOUN
inlawrev-2500	900	20	.	.	PUNCT
inlawrev-2500	901	1	'	'	PUNCT
inlawrev-2500	901	2	^^[1981	^^[1981	NOUN
inlawrev-2500	901	3	transfer	transfer	NOUN
inlawrev-2500	901	4	binder	binder	NOUN
inlawrev-2500	901	5	]	]	PUNCT
inlawrev-2500	901	6	tax	tax	NOUN
inlawrev-2500	901	7	ct	ct	PROPN
inlawrev-2500	901	8	.	.	PUNCT
inlawrev-2500	901	9	rep	rep	PROPN
inlawrev-2500	901	10	.	.	PROPN
inlawrev-2500	901	11	(	(	PUNCT
inlawrev-2500	901	12	cch	cch	PROPN
inlawrev-2500	901	13	)	)	PUNCT
inlawrev-2500	901	14	at	at	ADP
inlawrev-2500	901	15	4193	4193	NUM
inlawrev-2500	901	16	-	-	SYM
inlawrev-2500	901	17	94	94	NUM
inlawrev-2500	901	18	.	.	PUNCT
inlawrev-2500	901	19	^"/d	^"/d	PUNCT
inlawrev-2500	901	20	.	.	PUNCT
inlawrev-2500	902	1	see	see	AUX
inlawrev-2500	902	2	also	also	ADV
inlawrev-2500	902	3	note	note	VERB
inlawrev-2500	902	4	51	51	NUM
inlawrev-2500	902	5	supra	supra	NOUN
inlawrev-2500	902	6	and	and	CCONJ
inlawrev-2500	902	7	accompanying	accompany	VERB
inlawrev-2500	902	8	text	text	NOUN
inlawrev-2500	902	9	.	.	PUNCT
inlawrev-2500	903	1	=	=	PRON
inlawrev-2500	903	2	'	'	NUM
inlawrev-2500	903	3	^^1981	^^1981	NUM
inlawrev-2500	903	4	transfer	transfer	NOUN
inlawrev-2500	903	5	binder	binder	NOUN
inlawrev-2500	903	6	]	]	PUNCT
inlawrev-2500	903	7	tax	tax	NOUN
inlawrev-2500	903	8	ct	ct	PROPN
inlawrev-2500	903	9	.	.	PUNCT
inlawrev-2500	904	1	rep	rep	PROPN
inlawrev-2500	904	2	.	.	PROPN
inlawrev-2500	904	3	(	(	PUNCT
inlawrev-2500	904	4	cch	cch	PROPN
inlawrev-2500	904	5	)	)	PUNCT
inlawrev-2500	904	6	at	at	ADP
inlawrev-2500	904	7	4202	4202	NUM
inlawrev-2500	904	8	-	-	SYM
inlawrev-2500	904	9	03	03	NUM
inlawrev-2500	904	10	.	.	PUNCT
inlawrev-2500	904	11	''	''	PUNCT
inlawrev-2500	905	1	'	'	PUNCT
inlawrev-2500	905	2	i	i	PRON
inlawrev-2500	905	3	d.	d.	PROPN
inlawrev-2500	905	4	at	at	ADP
inlawrev-2500	905	5	4193	4193	NUM
inlawrev-2500	905	6	-	-	SYM
inlawrev-2500	905	7	94	94	NUM
inlawrev-2500	905	8	.	.	PUNCT
inlawrev-2500	906	1	^''see	^''see	PROPN
inlawrev-2500	906	2	note	note	VERB
inlawrev-2500	906	3	224	224	NUM
inlawrev-2500	906	4	supra	supra	NOUN
inlawrev-2500	906	5	.	.	PUNCT
inlawrev-2500	906	6	'	'	PUNCT
inlawrev-2500	907	1	"	"	PUNCT
inlawrev-2500	907	2	"	"	PUNCT
inlawrev-2500	907	3	see	see	VERB
inlawrev-2500	907	4	[	[	X
inlawrev-2500	907	5	1981	1981	NUM
inlawrev-2500	907	6	transfer	transfer	NOUN
inlawrev-2500	907	7	binder	binder	NOUN
inlawrev-2500	907	8	]	]	PUNCT
inlawrev-2500	907	9	tax	tax	NOUN
inlawrev-2500	907	10	ct	ct	PROPN
inlawrev-2500	907	11	.	.	PUNCT
inlawrev-2500	908	1	rep	rep	PROPN
inlawrev-2500	908	2	.	.	PROPN
inlawrev-2500	908	3	(	(	PUNCT
inlawrev-2500	908	4	cch	cch	PROPN
inlawrev-2500	908	5	)	)	PUNCT
inlawrev-2500	908	6	at	at	ADP
inlawrev-2500	908	7	4193	4193	NUM
inlawrev-2500	908	8	-	-	SYM
inlawrev-2500	908	9	94	94	NUM
inlawrev-2500	908	10	.	.	PUNCT
inlawrev-2500	909	1	'	'	PUNCT
inlawrev-2500	909	2	^^see	^^see	PRON
inlawrev-2500	909	3	notes	note	VERB
inlawrev-2500	909	4	176	176	NUM
inlawrev-2500	909	5	-	-	SYM
inlawrev-2500	909	6	78	78	NUM
inlawrev-2500	909	7	supra	supra	NOUN
inlawrev-2500	909	8	and	and	CCONJ
inlawrev-2500	909	9	accompanying	accompany	VERB
inlawrev-2500	909	10	text	text	NOUN
inlawrev-2500	909	11	.	.	PUNCT
inlawrev-2500	910	1	"	"	PUNCT
inlawrev-2500	910	2	"	"	PUNCT
inlawrev-2500	910	3	the	the	DET
inlawrev-2500	910	4	capacity	capacity	NOUN
inlawrev-2500	910	5	question	question	NOUN
inlawrev-2500	910	6	was	be	AUX
inlawrev-2500	910	7	not	not	PART
inlawrev-2500	910	8	raised	raise	VERB
inlawrev-2500	910	9	in	in	ADP
inlawrev-2500	910	10	keller	keller	PROPN
inlawrev-2500	910	11	.	.	PUNCT
inlawrev-2500	911	1	[	[	X
inlawrev-2500	911	2	1981	1981	NUM
inlawrev-2500	911	3	transfer	transfer	NOUN
inlawrev-2500	911	4	binder	binder	NOUN
inlawrev-2500	911	5	]	]	PUNCT
inlawrev-2500	911	6	tax	tax	NOUN
inlawrev-2500	911	7	ct	ct	PROPN
inlawrev-2500	911	8	.	.	PUNCT
inlawrev-2500	911	9	rep	rep	PROPN
inlawrev-2500	911	10	.	.	PROPN
inlawrev-2500	911	11	(	(	PUNCT
inlawrev-2500	911	12	cch	cch	PROPN
inlawrev-2500	911	13	)	)	PUNCT
inlawrev-2500	911	14	at	at	ADP
inlawrev-2500	911	15	4196	4196	NUM
inlawrev-2500	911	16	n.la	n.la	PROPN
inlawrev-2500	911	17	.	.	PUNCT
inlawrev-2500	912	1	^"the	^"the	DET
inlawrev-2500	912	2	dissent	dissent	NOUN
inlawrev-2500	912	3	pointed	point	VERB
inlawrev-2500	912	4	out	out	ADP
inlawrev-2500	912	5	the	the	DET
inlawrev-2500	912	6	control	control	NOUN
inlawrev-2500	912	7	of	of	ADP
inlawrev-2500	912	8	the	the	DET
inlawrev-2500	912	9	partnership	partnership	NOUN
inlawrev-2500	912	10	:	:	PUNCT
inlawrev-2500	912	11	"	"	PUNCT
inlawrev-2500	912	12	the	the	DET
inlawrev-2500	912	13	partnership	partnership	NOUN
inlawrev-2500	912	14	1982	1982	NUM
inlawrev-2500	912	15	]	]	PUNCT
inlawrev-2500	912	16	personal	personal	ADJ
inlawrev-2500	912	17	service	service	NOUN
inlawrev-2500	912	18	corporation	corporation	NOUN
inlawrev-2500	912	19	673	673	NUM
inlawrev-2500	912	20	exerted	exert	VERB
inlawrev-2500	912	21	as	as	ADP
inlawrev-2500	912	22	much	much	ADJ
inlawrev-2500	912	23	influence	influence	NOUN
inlawrev-2500	912	24	as	as	ADP
inlawrev-2500	912	25	any	any	DET
inlawrev-2500	912	26	other	other	ADJ
inlawrev-2500	912	27	partner	partner	NOUN
inlawrev-2500	912	28	.	.	PUNCT
inlawrev-2500	912	29	^''^	^''^	X
inlawrev-2500	913	1	these	these	DET
inlawrev-2500	913	2	cases	case	NOUN
inlawrev-2500	913	3	indicate	indicate	VERB
inlawrev-2500	913	4	that	that	SCONJ
inlawrev-2500	913	5	the	the	DET
inlawrev-2500	913	6	personal	personal	ADJ
inlawrev-2500	913	7	service	service	NOUN
inlawrev-2500	913	8	corporation	corporation	NOUN
inlawrev-2500	913	9	has	have	AUX
inlawrev-2500	913	10	,	,	PUNCT
inlawrev-2500	913	11	at	at	ADP
inlawrev-2500	913	12	long	long	ADV
inlawrev-2500	913	13	last	last	ADV
inlawrev-2500	913	14	,	,	PUNCT
inlawrev-2500	913	15	been	be	AUX
inlawrev-2500	913	16	given	give	VERB
inlawrev-2500	913	17	its	its	PRON
inlawrev-2500	913	18	fitting	fitting	ADJ
inlawrev-2500	913	19	title	title	NOUN
inlawrev-2500	913	20	of	of	ADP
inlawrev-2500	913	21	corporation	corporation	NOUN
inlawrev-2500	913	22	.	.	PUNCT
inlawrev-2500	914	1	with	with	ADP
inlawrev-2500	914	2	the	the	DET
inlawrev-2500	914	3	title	title	NOUN
inlawrev-2500	914	4	comes	come	VERB
inlawrev-2500	914	5	all	all	DET
inlawrev-2500	914	6	the	the	DET
inlawrev-2500	914	7	advantages	advantage	NOUN
inlawrev-2500	914	8	and	and	CCONJ
inlawrev-2500	914	9	disadvantages	disadvantage	NOUN
inlawrev-2500	914	10	of	of	ADP
inlawrev-2500	914	11	the	the	DET
inlawrev-2500	914	12	status	status	NOUN
inlawrev-2500	914	13	.	.	PUNCT
inlawrev-2500	915	1	abuses	abuse	NOUN
inlawrev-2500	915	2	resulting	result	VERB
inlawrev-2500	915	3	from	from	ADP
inlawrev-2500	915	4	the	the	DET
inlawrev-2500	915	5	special	special	ADJ
inlawrev-2500	915	6	nature	nature	NOUN
inlawrev-2500	915	7	of	of	ADP
inlawrev-2500	915	8	this	this	DET
inlawrev-2500	915	9	corporation	corporation	NOUN
inlawrev-2500	915	10	are	be	AUX
inlawrev-2500	915	11	still	still	ADV
inlawrev-2500	915	12	subject	subject	ADJ
inlawrev-2500	915	13	to	to	ADP
inlawrev-2500	915	14	the	the	DET
inlawrev-2500	915	15	sanction	sanction	NOUN
inlawrev-2500	915	16	of	of	ADP
inlawrev-2500	915	17	reallocation	reallocation	NOUN
inlawrev-2500	915	18	under	under	ADP
inlawrev-2500	915	19	section	section	NOUN
inlawrev-2500	915	20	482.^"^	482.^"^	PROPN
inlawrev-2500	915	21	c.	c.	PROPN
inlawrev-2500	915	22	impact	impact	NOUN
inlawrev-2500	915	23	on	on	ADP
inlawrev-2500	915	24	planning	plan	VERB
inlawrev-2500	915	25	keller	keller	PROPN
inlawrev-2500	915	26	,	,	PUNCT
inlawrev-2500	915	27	achiro	achiro	ADV
inlawrev-2500	915	28	,	,	PUNCT
inlawrev-2500	915	29	and	and	CCONJ
inlawrev-2500	915	30	foglesong	foglesong	NOUN
inlawrev-2500	915	31	have	have	AUX
inlawrev-2500	915	32	indicated	indicate	VERB
inlawrev-2500	915	33	a	a	DET
inlawrev-2500	915	34	new	new	ADJ
inlawrev-2500	915	35	understanding	understanding	NOUN
inlawrev-2500	915	36	and	and	CCONJ
inlawrev-2500	915	37	appreciation	appreciation	NOUN
inlawrev-2500	915	38	for	for	ADP
inlawrev-2500	915	39	the	the	DET
inlawrev-2500	915	40	personal	personal	ADJ
inlawrev-2500	915	41	service	service	NOUN
inlawrev-2500	915	42	corporation	corporation	NOUN
inlawrev-2500	915	43	through	through	ADP
inlawrev-2500	915	44	the	the	DET
inlawrev-2500	915	45	vehicle	vehicle	NOUN
inlawrev-2500	915	46	of	of	ADP
inlawrev-2500	915	47	section	section	NOUN
inlawrev-2500	915	48	482	482	NUM
inlawrev-2500	915	49	.	.	PUNCT
inlawrev-2500	916	1	these	these	DET
inlawrev-2500	916	2	cases	case	NOUN
inlawrev-2500	916	3	also	also	ADV
inlawrev-2500	916	4	provide	provide	VERB
inlawrev-2500	916	5	useful	useful	ADJ
inlawrev-2500	916	6	insights	insight	NOUN
inlawrev-2500	916	7	for	for	ADP
inlawrev-2500	916	8	the	the	DET
inlawrev-2500	916	9	tax	tax	NOUN
inlawrev-2500	916	10	planner	planner	NOUN
inlawrev-2500	916	11	who	who	PRON
inlawrev-2500	916	12	wants	want	VERB
inlawrev-2500	916	13	to	to	PART
inlawrev-2500	916	14	avoid	avoid	VERB
inlawrev-2500	916	15	the	the	DET
inlawrev-2500	916	16	dangers	danger	NOUN
inlawrev-2500	916	17	common	common	ADJ
inlawrev-2500	916	18	in	in	ADP
inlawrev-2500	916	19	this	this	DET
inlawrev-2500	916	20	context	context	NOUN
inlawrev-2500	916	21	.	.	PUNCT
inlawrev-2500	917	1	the	the	DET
inlawrev-2500	917	2	following	follow	VERB
inlawrev-2500	917	3	should	should	AUX
inlawrev-2500	917	4	serve	serve	VERB
inlawrev-2500	917	5	as	as	ADP
inlawrev-2500	917	6	a	a	DET
inlawrev-2500	917	7	checklist	checklist	NOUN
inlawrev-2500	917	8	for	for	ADP
inlawrev-2500	917	9	preventing	prevent	VERB
inlawrev-2500	917	10	or	or	CCONJ
inlawrev-2500	917	11	at	at	ADP
inlawrev-2500	917	12	least	least	ADJ
inlawrev-2500	917	13	reducing	reduce	VERB
inlawrev-2500	917	14	the	the	DET
inlawrev-2500	917	15	likelihood	likelihood	NOUN
inlawrev-2500	917	16	of	of	ADP
inlawrev-2500	917	17	reallocation	reallocation	NOUN
inlawrev-2500	917	18	.	.	PUNCT
inlawrev-2500	918	1	1	1	X
inlawrev-2500	918	2	.	.	X
inlawrev-2500	919	1	the	the	DET
inlawrev-2500	919	2	definition	definition	NOUN
inlawrev-2500	919	3	of	of	ADP
inlawrev-2500	919	4	corporation	corporation	NOUN
inlawrev-2500	919	5	.	.	PUNCT
inlawrev-2500	920	1	—	—	PUNCT
inlawrev-2500	920	2	the	the	DET
inlawrev-2500	920	3	first	first	ADJ
inlawrev-2500	920	4	major	major	ADJ
inlawrev-2500	920	5	hurdle	hurdle	NOUN
inlawrev-2500	920	6	to	to	PART
inlawrev-2500	920	7	avoid	avoid	VERB
inlawrev-2500	920	8	all	all	DET
inlawrev-2500	920	9	service	service	NOUN
inlawrev-2500	920	10	arguments	argument	NOUN
inlawrev-2500	920	11	for	for	ADP
inlawrev-2500	920	12	reallocation	reallocation	NOUN
inlawrev-2500	920	13	is	be	AUX
inlawrev-2500	920	14	to	to	PART
inlawrev-2500	920	15	meet	meet	VERB
inlawrev-2500	920	16	the	the	DET
inlawrev-2500	920	17	criteria	criterion	NOUN
inlawrev-2500	920	18	for	for	ADP
inlawrev-2500	920	19	attaining	attain	VERB
inlawrev-2500	920	20	the	the	DET
inlawrev-2500	920	21	"	"	PUNCT
inlawrev-2500	920	22	corporate	corporate	ADJ
inlawrev-2500	920	23	"	"	PUNCT
inlawrev-2500	920	24	label	label	NOUN
inlawrev-2500	920	25	.	.	PUNCT
inlawrev-2500	921	1	this	this	PRON
inlawrev-2500	921	2	includes	include	VERB
inlawrev-2500	921	3	careful	careful	ADJ
inlawrev-2500	921	4	,	,	PUNCT
inlawrev-2500	921	5	complete	complete	ADJ
inlawrev-2500	921	6	compliance	compliance	NOUN
inlawrev-2500	921	7	with	with	ADP
inlawrev-2500	921	8	state	state	NOUN
inlawrev-2500	921	9	law	law	NOUN
inlawrev-2500	921	10	,	,	PUNCT
inlawrev-2500	921	11	both	both	CCONJ
inlawrev-2500	921	12	as	as	ADP
inlawrev-2500	921	13	to	to	ADP
inlawrev-2500	921	14	organization	organization	NOUN
inlawrev-2500	921	15	and	and	CCONJ
inlawrev-2500	921	16	ongoing	ongoing	ADJ
inlawrev-2500	921	17	operation.^	operation.^	NOUN
inlawrev-2500	921	18	*	*	NOUN
inlawrev-2500	921	19	*	*	PUNCT
inlawrev-2500	921	20	although	although	SCONJ
inlawrev-2500	921	21	the	the	DET
inlawrev-2500	921	22	state	state	NOUN
inlawrev-2500	921	23	label	label	NOUN
inlawrev-2500	921	24	does	do	AUX
inlawrev-2500	921	25	not	not	PART
inlawrev-2500	921	26	necessarily	necessarily	ADV
inlawrev-2500	921	27	require	require	VERB
inlawrev-2500	921	28	corporate	corporate	ADJ
inlawrev-2500	921	29	recognition	recognition	NOUN
inlawrev-2500	921	30	for	for	ADP
inlawrev-2500	921	31	federal	federal	ADJ
inlawrev-2500	921	32	tax	tax	NOUN
inlawrev-2500	921	33	purposes,^''^	purposes,^''^	PROPN
inlawrev-2500	921	34	nonetheless	nonetheless	ADV
inlawrev-2500	921	35	the	the	DET
inlawrev-2500	921	36	state	state	NOUN
inlawrev-2500	921	37	status	status	NOUN
inlawrev-2500	921	38	adds	add	VERB
inlawrev-2500	921	39	weight	weight	NOUN
inlawrev-2500	921	40	under	under	ADP
inlawrev-2500	921	41	revenue	revenue	NOUN
inlawrev-2500	921	42	ruling	rule	VERB
inlawrev-2500	921	43	70	70	NUM
inlawrev-2500	921	44	-	-	SYM
inlawrev-2500	921	45	101	101	NUM
inlawrev-2500	921	46	for	for	ADP
inlawrev-2500	921	47	the	the	DET
inlawrev-2500	921	48	corporation	corporation	NOUN
inlawrev-2500	921	49	being	be	AUX
inlawrev-2500	921	50	"	"	PUNCT
inlawrev-2500	921	51	organized	organize	VERB
inlawrev-2500	921	52	and	and	CCONJ
inlawrev-2500	921	53	operated	operate	VERB
inlawrev-2500	921	54	as	as	ADP
inlawrev-2500	921	55	a	a	DET
inlawrev-2500	921	56	corporation	corporation	NOUN
inlawrev-2500	921	57	"	"	PUNCT
inlawrev-2500	921	58	and	and	CCONJ
inlawrev-2500	921	59	facilitates	facilitate	VERB
inlawrev-2500	921	60	the	the	DET
inlawrev-2500	921	61	conclusion	conclusion	NOUN
inlawrev-2500	921	62	that	that	SCONJ
inlawrev-2500	921	63	it	it	PRON
inlawrev-2500	921	64	should	should	AUX
inlawrev-2500	921	65	"	"	PUNCT
inlawrev-2500	921	66	be	be	AUX
inlawrev-2500	921	67	classified	classify	VERB
inlawrev-2500	921	68	as	as	ADP
inlawrev-2500	921	69	such	such	ADJ
inlawrev-2500	921	70	.	.	PUNCT
inlawrev-2500	921	71	"^*^	"^*^	NOUN
inlawrev-2500	922	1	2	2	NUM
inlawrev-2500	922	2	.	.	PUNCT
inlawrev-2500	922	3	employment	employment	NOUN
inlawrev-2500	922	4	contracts	contract	NOUN
inlawrev-2500	922	5	.	.	PUNCT
inlawrev-2500	922	6	—	—	PUNCT
inlawrev-2500	923	1	one	one	NUM
inlawrev-2500	923	2	of	of	ADP
inlawrev-2500	923	3	the	the	DET
inlawrev-2500	923	4	most	most	ADV
inlawrev-2500	923	5	frequently	frequently	ADV
inlawrev-2500	923	6	cited	cite	VERB
inlawrev-2500	923	7	instances	instance	NOUN
inlawrev-2500	923	8	demonstrating	demonstrate	VERB
inlawrev-2500	923	9	lack	lack	NOUN
inlawrev-2500	923	10	of	of	ADP
inlawrev-2500	923	11	corporate	corporate	ADJ
inlawrev-2500	923	12	respect	respect	NOUN
inlawrev-2500	923	13	and	and	CCONJ
inlawrev-2500	923	14	of	of	ADP
inlawrev-2500	923	15	corporate	corporate	ADJ
inlawrev-2500	923	16	control	control	NOUN
inlawrev-2500	923	17	is	be	AUX
inlawrev-2500	923	18	the	the	DET
inlawrev-2500	923	19	failure	failure	NOUN
inlawrev-2500	923	20	to	to	PART
inlawrev-2500	923	21	execute	execute	VERB
inlawrev-2500	923	22	an	an	DET
inlawrev-2500	923	23	employment	employment	NOUN
inlawrev-2500	923	24	contract	contract	NOUN
inlawrev-2500	923	25	with	with	ADP
inlawrev-2500	923	26	a	a	DET
inlawrev-2500	923	27	covenant	covenant	NOUN
inlawrev-2500	923	28	not	not	PART
inlawrev-2500	923	29	to	to	ADP
inlawrev-2500	923	30	compete.^*^	compete.^*^	NOUN
inlawrev-2500	923	31	if	if	SCONJ
inlawrev-2500	923	32	the	the	DET
inlawrev-2500	923	33	covenant	covenant	NOUN
inlawrev-2500	923	34	is	be	AUX
inlawrev-2500	923	35	not	not	PART
inlawrev-2500	923	36	included	include	VERB
inlawrev-2500	923	37	,	,	PUNCT
inlawrev-2500	923	38	the	the	DET
inlawrev-2500	923	39	shareholder	shareholder	NOUN
inlawrev-2500	923	40	-	-	PUNCT
inlawrev-2500	923	41	employee	employee	NOUN
inlawrev-2500	923	42	must	must	AUX
inlawrev-2500	923	43	provide	provide	VERB
inlawrev-2500	923	44	his	his	PRON
inlawrev-2500	923	45	services	service	NOUN
inlawrev-2500	923	46	exclusively	exclusively	ADV
inlawrev-2500	923	47	for	for	SCONJ
inlawrev-2500	923	48	the	the	DET
inlawrev-2500	923	49	corporation	corporation	NOUN
inlawrev-2500	923	50	to	to	PART
inlawrev-2500	923	51	avoid	avoid	VERB
inlawrev-2500	923	52	an	an	DET
inlawrev-2500	923	53	argument	argument	NOUN
inlawrev-2500	923	54	that	that	SCONJ
inlawrev-2500	923	55	the	the	DET
inlawrev-2500	923	56	corporation	corporation	NOUN
inlawrev-2500	923	57	had	have	AUX
inlawrev-2500	923	58	no	no	DET
inlawrev-2500	923	59	control	control	NOUN
inlawrev-2500	923	60	over	over	ADP
inlawrev-2500	923	61	the	the	DET
inlawrev-2500	923	62	activities	activity	NOUN
inlawrev-2500	923	63	of	of	ADP
inlawrev-2500	923	64	its	its	PRON
inlawrev-2500	923	65	employee.^^	employee.^^	NOUN
inlawrev-2500	923	66	*	*	NOUN
inlawrev-2500	923	67	once	once	SCONJ
inlawrev-2500	923	68	the	the	DET
inlawrev-2500	923	69	employment	employment	NOUN
inlawrev-2500	923	70	relationship	relationship	NOUN
inlawrev-2500	923	71	is	be	AUX
inlawrev-2500	923	72	created	create	VERB
inlawrev-2500	923	73	with	with	ADP
inlawrev-2500	923	74	the	the	DET
inlawrev-2500	923	75	accompaestablishes	accompaestablishe	NOUN
inlawrev-2500	923	76	every	every	DET
inlawrev-2500	923	77	essential	essential	ADJ
inlawrev-2500	923	78	element	element	NOUN
inlawrev-2500	923	79	of	of	ADP
inlawrev-2500	923	80	the	the	DET
inlawrev-2500	923	81	business	business	NOUN
inlawrev-2500	923	82	—	—	PUNCT
inlawrev-2500	923	83	from	from	ADP
inlawrev-2500	923	84	fees	fee	NOUN
inlawrev-2500	923	85	charged	charge	VERB
inlawrev-2500	923	86	and	and	CCONJ
inlawrev-2500	923	87	customers	customer	NOUN
inlawrev-2500	923	88	served	serve	VERB
inlawrev-2500	923	89	to	to	ADP
inlawrev-2500	923	90	the	the	DET
inlawrev-2500	923	91	division	division	NOUN
inlawrev-2500	923	92	of	of	ADP
inlawrev-2500	923	93	the	the	DET
inlawrev-2500	923	94	income	income	NOUN
inlawrev-2500	923	95	among	among	ADP
inlawrev-2500	923	96	the	the	DET
inlawrev-2500	923	97	eleven	eleven	NUM
inlawrev-2500	923	98	partners	partner	NOUN
inlawrev-2500	923	99	in	in	ADP
inlawrev-2500	923	100	accordance	accordance	NOUN
inlawrev-2500	923	101	with	with	ADP
inlawrev-2500	923	102	the	the	DET
inlawrev-2500	923	103	partnership	partnership	NOUN
inlawrev-2500	923	104	agreement	agreement	NOUN
inlawrev-2500	923	105	.	.	PUNCT
inlawrev-2500	923	106	"	"	PUNCT
inlawrev-2500	924	1	i	i	PRON
inlawrev-2500	924	2	d.	d.	PROPN
inlawrev-2500	924	3	at	at	ADP
inlawrev-2500	924	4	4199	4199	NUM
inlawrev-2500	924	5	.	.	PUNCT
inlawrev-2500	925	1	however	however	ADV
inlawrev-2500	925	2	,	,	PUNCT
inlawrev-2500	925	3	it	it	PRON
inlawrev-2500	925	4	seemingly	seemingly	ADV
inlawrev-2500	925	5	found	find	VERB
inlawrev-2500	925	6	no	no	DET
inlawrev-2500	925	7	significance	significance	NOUN
inlawrev-2500	925	8	in	in	ADP
inlawrev-2500	925	9	the	the	DET
inlawrev-2500	925	10	fact	fact	NOUN
inlawrev-2500	925	11	that	that	SCONJ
inlawrev-2500	925	12	the	the	DET
inlawrev-2500	925	13	corporation	corporation	NOUN
inlawrev-2500	925	14	,	,	PUNCT
inlawrev-2500	925	15	through	through	ADP
inlawrev-2500	925	16	its	its	PRON
inlawrev-2500	925	17	sole	sole	ADJ
inlawrev-2500	925	18	agent	agent	NOUN
inlawrev-2500	925	19	,	,	PUNCT
inlawrev-2500	925	20	exercised	exercise	VERB
inlawrev-2500	925	21	some	some	DET
inlawrev-2500	925	22	control	control	NOUN
inlawrev-2500	925	23	.	.	PUNCT
inlawrev-2500	926	1	"	"	PUNCT
inlawrev-2500	926	2	7d	7d	NUM
inlawrev-2500	926	3	.	.	PUNCT
inlawrev-2500	927	1	at	at	ADP
inlawrev-2500	927	2	4185	4185	NUM
inlawrev-2500	927	3	.	.	PUNCT
inlawrev-2500	928	1	^"see	^"see	ADJ
inlawrev-2500	928	2	,	,	PUNCT
inlawrev-2500	928	3	e.g.	e.g.	ADV
inlawrev-2500	928	4	,	,	PUNCT
inlawrev-2500	928	5	foglesong	foglesong	NOUN
inlawrev-2500	928	6	v.	v.	PROPN
inlawrev-2500	928	7	commissioner	commissioner	PROPN
inlawrev-2500	928	8	,	,	PUNCT
inlawrev-2500	928	9	[	[	X
inlawrev-2500	928	10	1981	1981	NUM
inlawrev-2500	928	11	transfer	transfer	NOUN
inlawrev-2500	928	12	binder	binder	NOUN
inlawrev-2500	928	13	]	]	PUNCT
inlawrev-2500	928	14	tax	tax	NOUN
inlawrev-2500	928	15	ct	ct	PROPN
inlawrev-2500	928	16	.	.	PUNCT
inlawrev-2500	929	1	rep	rep	PROPN
inlawrev-2500	929	2	.	.	PROPN
inlawrev-2500	929	3	(	(	PUNCT
inlawrev-2500	929	4	cch	cch	PROPN
inlawrev-2500	929	5	)	)	PUNCT
inlawrev-2500	929	6	no	no	NOUN
inlawrev-2500	929	7	.	.	NOUN
inlawrev-2500	929	8	38,423	38,423	NUM
inlawrev-2500	929	9	,	,	PUNCT
inlawrev-2500	929	10	at	at	ADP
inlawrev-2500	929	11	4245	4245	NUM
inlawrev-2500	929	12	.	.	PUNCT
inlawrev-2500	930	1	^**see	^**see	PROPN
inlawrev-2500	930	2	notes	note	VERB
inlawrev-2500	930	3	201	201	NUM
inlawrev-2500	930	4	-	-	SYM
inlawrev-2500	930	5	02	02	NUM
inlawrev-2500	930	6	supra	supra	NOUN
inlawrev-2500	930	7	and	and	CCONJ
inlawrev-2500	930	8	accompanying	accompany	VERB
inlawrev-2500	930	9	text	text	NOUN
inlawrev-2500	930	10	.	.	PUNCT
inlawrev-2500	931	1	'	'	PUNCT
inlawrev-2500	931	2	*	*	PUNCT
inlawrev-2500	931	3	'	'	PUNCT
inlawrev-2500	931	4	see	see	VERB
inlawrev-2500	931	5	,	,	PUNCT
inlawrev-2500	931	6	e.g.	e.g.	ADV
inlawrev-2500	931	7	,	,	PUNCT
inlawrev-2500	931	8	burnet	burnet	PROPN
inlawrev-2500	931	9	v.	v.	PROPN
inlawrev-2500	931	10	harmel	harmel	PROPN
inlawrev-2500	931	11	,	,	PUNCT
inlawrev-2500	931	12	287	287	NUM
inlawrev-2500	931	13	u.s	u.s	PROPN
inlawrev-2500	931	14	.	.	PROPN
inlawrev-2500	931	15	103	103	NUM
inlawrev-2500	931	16	,	,	PUNCT
inlawrev-2500	931	17	110	110	NUM
inlawrev-2500	931	18	(	(	PUNCT
inlawrev-2500	931	19	1932	1932	NUM
inlawrev-2500	931	20	)	)	PUNCT
inlawrev-2500	931	21	.	.	PUNCT
inlawrev-2500	932	1	=	=	PUNCT
inlawrev-2500	932	2	^"rev	^"rev	X
inlawrev-2500	932	3	.	.	PUNCT
inlawrev-2500	933	1	rul	rul	NOUN
inlawrev-2500	933	2	.	.	PUNCT
inlawrev-2500	934	1	70	70	NUM
inlawrev-2500	934	2	-	-	SYM
inlawrev-2500	934	3	101	101	NUM
inlawrev-2500	934	4	,	,	PUNCT
inlawrev-2500	934	5	1970	1970	NUM
inlawrev-2500	934	6	-	-	SYM
inlawrev-2500	934	7	1	1	NUM
inlawrev-2500	934	8	c.b	c.b	PROPN
inlawrev-2500	934	9	.	.	PROPN
inlawrev-2500	934	10	278	278	NUM
inlawrev-2500	934	11	,	,	PUNCT
inlawrev-2500	934	12	280	280	NUM
inlawrev-2500	934	13	.	.	NOUN
inlawrev-2500	934	14	^*'see	^*'see	PUNCT
inlawrev-2500	935	1	burdett	burdett	PROPN
inlawrev-2500	935	2	,	,	PUNCT
inlawrev-2500	935	3	supra	supra	PROPN
inlawrev-2500	935	4	note	note	PROPN
inlawrev-2500	935	5	26	26	NUM
inlawrev-2500	935	6	,	,	PUNCT
inlawrev-2500	935	7	at	at	ADP
inlawrev-2500	935	8	336	336	NUM
inlawrev-2500	935	9	.	.	PUNCT
inlawrev-2500	936	1	"	"	PUNCT
inlawrev-2500	936	2	'	'	PUNCT
inlawrev-2500	936	3	in	in	ADP
inlawrev-2500	936	4	keller	keller	PROPN
inlawrev-2500	936	5	,	,	PUNCT
inlawrev-2500	936	6	the	the	DET
inlawrev-2500	936	7	majority	majority	NOUN
inlawrev-2500	936	8	refused	refuse	VERB
inlawrev-2500	936	9	to	to	PART
inlawrev-2500	936	10	grant	grant	VERB
inlawrev-2500	936	11	unreasonable	unreasonable	ADJ
inlawrev-2500	936	12	weight	weight	NOUN
inlawrev-2500	936	13	to	to	ADP
inlawrev-2500	936	14	the	the	DET
inlawrev-2500	936	15	fact	fact	NOUN
inlawrev-2500	936	16	that	that	SCONJ
inlawrev-2500	936	17	the	the	DET
inlawrev-2500	936	18	employment	employment	NOUN
inlawrev-2500	936	19	contract	contract	NOUN
inlawrev-2500	936	20	did	do	AUX
inlawrev-2500	936	21	not	not	PART
inlawrev-2500	936	22	include	include	VERB
inlawrev-2500	936	23	a	a	DET
inlawrev-2500	936	24	covenant	covenant	NOUN
inlawrev-2500	936	25	not	not	PART
inlawrev-2500	936	26	to	to	PART
inlawrev-2500	936	27	compete	compete	VERB
inlawrev-2500	936	28	.	.	PUNCT
inlawrev-2500	937	1	[	[	X
inlawrev-2500	937	2	1981	1981	NUM
inlawrev-2500	937	3	transfer	transfer	NOUN
inlawrev-2500	937	4	binder	binder	NOUN
inlawrev-2500	937	5	]	]	PUNCT
inlawrev-2500	937	6	tax	tax	NOUN
inlawrev-2500	937	7	ct	ct	PROPN
inlawrev-2500	937	8	.	.	PUNCT
inlawrev-2500	937	9	rep	rep	PROPN
inlawrev-2500	937	10	.	.	PROPN
inlawrev-2500	937	11	(	(	PUNCT
inlawrev-2500	937	12	cch	cch	PROPN
inlawrev-2500	937	13	)	)	PUNCT
inlawrev-2500	937	14	at	at	ADP
inlawrev-2500	937	15	4194	4194	NUM
inlawrev-2500	937	16	-	-	SYM
inlawrev-2500	937	17	95	95	NUM
inlawrev-2500	937	18	.	.	PUNCT
inlawrev-2500	937	19	674	674	NUM
inlawrev-2500	937	20	indiana	indiana	PROPN
inlawrev-2500	937	21	lawreview	lawreview	PROPN
inlawrev-2500	938	1	[	[	X
inlawrev-2500	938	2	vol	vol	NOUN
inlawrev-2500	938	3	.	.	PUNCT
inlawrev-2500	938	4	15:639	15:639	NUM
inlawrev-2500	938	5	nying	nye	VERB
inlawrev-2500	938	6	agency	agency	NOUN
inlawrev-2500	938	7	relationship	relationship	NOUN
inlawrev-2500	938	8	,	,	PUNCT
inlawrev-2500	938	9	the	the	DET
inlawrev-2500	938	10	service	service	NOUN
inlawrev-2500	938	11	's	's	PART
inlawrev-2500	938	12	argument	argument	NOUN
inlawrev-2500	938	13	that	that	SCONJ
inlawrev-2500	938	14	the	the	DET
inlawrev-2500	938	15	corporation	corporation	NOUN
inlawrev-2500	938	16	failed	fail	VERB
inlawrev-2500	938	17	to	to	PART
inlawrev-2500	938	18	conduct	conduct	VERB
inlawrev-2500	938	19	business	business	NOUN
inlawrev-2500	938	20	is	be	AUX
inlawrev-2500	938	21	difficult	difficult	ADJ
inlawrev-2500	938	22	to	to	PART
inlawrev-2500	938	23	maintain	maintain	VERB
inlawrev-2500	938	24	,	,	PUNCT
inlawrev-2500	938	25	even	even	ADV
inlawrev-2500	938	26	against	against	ADP
inlawrev-2500	938	27	the	the	DET
inlawrev-2500	938	28	one	one	NUM
inlawrev-2500	938	29	-	-	PUNCT
inlawrev-2500	938	30	person	person	NOUN
inlawrev-2500	938	31	personal	personal	ADJ
inlawrev-2500	938	32	service	service	NOUN
inlawrev-2500	938	33	corporation	corporation	NOUN
inlawrev-2500	938	34	.	.	PUNCT
inlawrev-2500	939	1	this	this	PRON
inlawrev-2500	939	2	was	be	AUX
inlawrev-2500	939	3	noted	note	VERB
inlawrev-2500	939	4	by	by	ADP
inlawrev-2500	939	5	the	the	DET
inlawrev-2500	939	6	keller	keller	PROPN
inlawrev-2500	939	7	court	court	PROPN
inlawrev-2500	939	8	:	:	PUNCT
inlawrev-2500	939	9	"	"	PUNCT
inlawrev-2500	939	10	certainly	certainly	ADV
inlawrev-2500	939	11	petitioner	petitioner	NOUN
inlawrev-2500	939	12	performed	perform	VERB
inlawrev-2500	939	13	the	the	DET
inlawrev-2500	939	14	only	only	ADJ
inlawrev-2500	939	15	services	service	NOUN
inlawrev-2500	939	16	for	for	ADP
inlawrev-2500	939	17	which	which	PRON
inlawrev-2500	939	18	keller	keller	PROPN
inlawrev-2500	939	19	,	,	PUNCT
inlawrev-2500	939	20	inc	inc	PROPN
inlawrev-2500	939	21	.	.	PROPN
inlawrev-2500	939	22	was	be	AUX
inlawrev-2500	939	23	compensated	compensate	VERB
inlawrev-2500	939	24	,	,	PUNCT
inlawrev-2500	939	25	but	but	CCONJ
inlawrev-2500	939	26	it	it	PRON
inlawrev-2500	939	27	is	be	AUX
inlawrev-2500	939	28	axiomatic	axiomatic	ADJ
inlawrev-2500	939	29	that	that	SCONJ
inlawrev-2500	939	30	a	a	DET
inlawrev-2500	939	31	corporation	corporation	NOUN
inlawrev-2500	939	32	can	can	AUX
inlawrev-2500	939	33	only	only	ADV
inlawrev-2500	939	34	perform	perform	VERB
inlawrev-2500	939	35	services	service	NOUN
inlawrev-2500	939	36	through	through	ADP
inlawrev-2500	939	37	its	its	PRON
inlawrev-2500	939	38	agents	agent	NOUN
inlawrev-2500	939	39	,	,	PUNCT
inlawrev-2500	939	40	whether	whether	SCONJ
inlawrev-2500	939	41	it	it	PRON
inlawrev-2500	939	42	be	be	VERB
inlawrev-2500	939	43	a	a	DET
inlawrev-2500	939	44	one	one	NUM
inlawrev-2500	939	45	-	-	PUNCT
inlawrev-2500	939	46	man	man	NOUN
inlawrev-2500	939	47	corporation	corporation	NOUN
inlawrev-2500	939	48	or	or	CCONJ
inlawrev-2500	939	49	an	an	DET
inlawrev-2500	939	50	international	international	ADJ
inlawrev-2500	939	51	conglomerate	conglomerate	NOUN
inlawrev-2500	939	52	.	.	PUNCT
inlawrev-2500	940	1	"^"^	"^"^	PUNCT
inlawrev-2500	941	1	although	although	SCONJ
inlawrev-2500	941	2	execution	execution	NOUN
inlawrev-2500	941	3	of	of	ADP
inlawrev-2500	941	4	an	an	DET
inlawrev-2500	941	5	employment	employment	NOUN
inlawrev-2500	941	6	contract	contract	NOUN
inlawrev-2500	941	7	may	may	AUX
inlawrev-2500	941	8	seem	seem	VERB
inlawrev-2500	941	9	like	like	ADP
inlawrev-2500	941	10	a	a	DET
inlawrev-2500	941	11	meaningless	meaningless	ADJ
inlawrev-2500	941	12	formality	formality	NOUN
inlawrev-2500	941	13	in	in	ADP
inlawrev-2500	941	14	light	light	NOUN
inlawrev-2500	941	15	of	of	ADP
inlawrev-2500	941	16	the	the	DET
inlawrev-2500	941	17	realities	reality	NOUN
inlawrev-2500	941	18	of	of	ADP
inlawrev-2500	941	19	the	the	DET
inlawrev-2500	941	20	personal	personal	ADJ
inlawrev-2500	941	21	service	service	NOUN
inlawrev-2500	941	22	corporation	corporation	NOUN
inlawrev-2500	941	23	,	,	PUNCT
inlawrev-2500	941	24	the	the	DET
inlawrev-2500	941	25	benefits	benefit	NOUN
inlawrev-2500	941	26	of	of	ADP
inlawrev-2500	941	27	compliance	compliance	NOUN
inlawrev-2500	941	28	certainly	certainly	ADV
inlawrev-2500	941	29	outweigh	outweigh	VERB
inlawrev-2500	941	30	the	the	DET
inlawrev-2500	941	31	minor	minor	ADJ
inlawrev-2500	941	32	inconvenience	inconvenience	NOUN
inlawrev-2500	941	33	.	.	PUNCT
inlawrev-2500	942	1	3	3	X
inlawrev-2500	942	2	.	.	X
inlawrev-2500	942	3	contracts	contract	NOUN
inlawrev-2500	942	4	for	for	ADP
inlawrev-2500	942	5	rendition	rendition	NOUN
inlawrev-2500	942	6	of	of	ADP
inlawrev-2500	942	7	services	service	NOUN
inlawrev-2500	942	8	.	.	PUNCT
inlawrev-2500	943	1	—	—	PUNCT
inlawrev-2500	943	2	related	relate	VERB
inlawrev-2500	943	3	to	to	ADP
inlawrev-2500	943	4	the	the	DET
inlawrev-2500	943	5	employment	employment	NOUN
inlawrev-2500	943	6	agreement	agreement	NOUN
inlawrev-2500	943	7	requirement	requirement	NOUN
inlawrev-2500	943	8	,	,	PUNCT
inlawrev-2500	943	9	and	and	CCONJ
inlawrev-2500	943	10	equally	equally	ADV
inlawrev-2500	943	11	important	important	ADJ
inlawrev-2500	943	12	,	,	PUNCT
inlawrev-2500	943	13	the	the	DET
inlawrev-2500	943	14	corporation	corporation	NOUN
inlawrev-2500	943	15	must	must	AUX
inlawrev-2500	943	16	be	be	AUX
inlawrev-2500	943	17	substituted	substitute	VERB
inlawrev-2500	943	18	for	for	ADP
inlawrev-2500	943	19	the	the	DET
inlawrev-2500	943	20	"	"	PUNCT
inlawrev-2500	943	21	now	now	ADJ
inlawrev-2500	943	22	-	-	PUNCT
inlawrev-2500	943	23	employee	employee	NOUN
inlawrev-2500	943	24	"	"	PUNCT
inlawrev-2500	943	25	on	on	ADP
inlawrev-2500	943	26	all	all	DET
inlawrev-2500	943	27	service	service	NOUN
inlawrev-2500	943	28	contracts	contract	NOUN
inlawrev-2500	943	29	that	that	PRON
inlawrev-2500	943	30	may	may	AUX
inlawrev-2500	943	31	have	have	AUX
inlawrev-2500	943	32	existed	exist	VERB
inlawrev-2500	943	33	prior	prior	ADV
inlawrev-2500	943	34	to	to	ADP
inlawrev-2500	943	35	incorporation.^^	incorporation.^^	PUNCT
inlawrev-2500	943	36	"	"	PUNCT
inlawrev-2500	943	37	while	while	SCONJ
inlawrev-2500	943	38	the	the	DET
inlawrev-2500	943	39	court	court	NOUN
inlawrev-2500	943	40	may	may	AUX
inlawrev-2500	943	41	find	find	VERB
inlawrev-2500	943	42	a	a	DET
inlawrev-2500	943	43	novation	novation	NOUN
inlawrev-2500	943	44	if	if	SCONJ
inlawrev-2500	943	45	the	the	DET
inlawrev-2500	943	46	parties	party	NOUN
inlawrev-2500	943	47	have	have	AUX
inlawrev-2500	943	48	been	be	AUX
inlawrev-2500	943	49	informed,^^^	informed,^^^	VERB
inlawrev-2500	943	50	the	the	DET
inlawrev-2500	943	51	more	more	ADV
inlawrev-2500	943	52	likely	likely	ADJ
inlawrev-2500	943	53	response	response	NOUN
inlawrev-2500	943	54	of	of	ADP
inlawrev-2500	943	55	the	the	DET
inlawrev-2500	943	56	tax	tax	NOUN
inlawrev-2500	943	57	court	court	NOUN
inlawrev-2500	943	58	is	be	AUX
inlawrev-2500	943	59	to	to	PART
inlawrev-2500	943	60	have	have	VERB
inlawrev-2500	943	61	all	all	DET
inlawrev-2500	943	62	income	income	NOUN
inlawrev-2500	943	63	earned	earn	VERB
inlawrev-2500	943	64	before	before	SCONJ
inlawrev-2500	943	65	the	the	DET
inlawrev-2500	943	66	contract	contract	NOUN
inlawrev-2500	943	67	revision	revision	NOUN
inlawrev-2500	943	68	taxed	tax	VERB
inlawrev-2500	943	69	to	to	ADP
inlawrev-2500	943	70	the	the	DET
inlawrev-2500	943	71	employee.^^^	employee.^^^	NOUN
inlawrev-2500	943	72	likewise	likewise	ADV
inlawrev-2500	943	73	,	,	PUNCT
inlawrev-2500	943	74	this	this	DET
inlawrev-2500	943	75	result	result	NOUN
inlawrev-2500	943	76	is	be	AUX
inlawrev-2500	943	77	not	not	PART
inlawrev-2500	943	78	circumvented	circumvent	VERB
inlawrev-2500	943	79	simply	simply	ADV
inlawrev-2500	943	80	by	by	ADP
inlawrev-2500	943	81	having	have	VERB
inlawrev-2500	943	82	the	the	DET
inlawrev-2500	943	83	corporate	corporate	ADJ
inlawrev-2500	943	84	name	name	NOUN
inlawrev-2500	943	85	substituted	substitute	VERB
inlawrev-2500	943	86	for	for	ADP
inlawrev-2500	943	87	the	the	DET
inlawrev-2500	943	88	employee	employee	NOUN
inlawrev-2500	943	89	's	's	PART
inlawrev-2500	943	90	on	on	ADP
inlawrev-2500	943	91	payment	payment	NOUN
inlawrev-2500	943	92	checks.^^^	checks.^^^	VERB
inlawrev-2500	943	93	immediately	immediately	ADV
inlawrev-2500	943	94	after	after	ADP
inlawrev-2500	943	95	formation	formation	NOUN
inlawrev-2500	943	96	of	of	ADP
inlawrev-2500	943	97	the	the	DET
inlawrev-2500	943	98	corporation	corporation	NOUN
inlawrev-2500	943	99	,	,	PUNCT
inlawrev-2500	943	100	therefore	therefore	ADV
inlawrev-2500	943	101	,	,	PUNCT
inlawrev-2500	943	102	the	the	DET
inlawrev-2500	943	103	new	new	ADJ
inlawrev-2500	943	104	corporation	corporation	NOUN
inlawrev-2500	943	105	must	must	AUX
inlawrev-2500	943	106	make	make	VERB
inlawrev-2500	943	107	new	new	ADJ
inlawrev-2500	943	108	agreements	agreement	NOUN
inlawrev-2500	943	109	with	with	ADP
inlawrev-2500	943	110	the	the	DET
inlawrev-2500	943	111	service	service	NOUN
inlawrev-2500	943	112	recipients	recipient	NOUN
inlawrev-2500	943	113	for	for	ADP
inlawrev-2500	943	114	the	the	DET
inlawrev-2500	943	115	services	service	NOUN
inlawrev-2500	943	116	of	of	ADP
inlawrev-2500	943	117	the	the	DET
inlawrev-2500	943	118	shareholder	shareholder	NOUN
inlawrev-2500	943	119	-	-	PUNCT
inlawrev-2500	943	120	employee(s	employee(s	NOUN
inlawrev-2500	943	121	)	)	PUNCT
inlawrev-2500	943	122	.	.	PUNCT
inlawrev-2500	944	1	-4	-4	INTJ
inlawrev-2500	944	2	.	.	PUNCT
inlawrev-2500	944	3	salary	salary	NOUN
inlawrev-2500	944	4	and	and	CCONJ
inlawrev-2500	944	5	benefits	benefit	NOUN
inlawrev-2500	944	6	.	.	PUNCT
inlawrev-2500	945	1	—	—	PUNCT
inlawrev-2500	945	2	in	in	ADP
inlawrev-2500	945	3	calculating	calculate	VERB
inlawrev-2500	945	4	the	the	DET
inlawrev-2500	945	5	value	value	NOUN
inlawrev-2500	945	6	of	of	ADP
inlawrev-2500	945	7	the	the	DET
inlawrev-2500	945	8	employee	employee	NOUN
inlawrev-2500	945	9	's	's	PART
inlawrev-2500	945	10	total	total	ADJ
inlawrev-2500	945	11	compensation	compensation	NOUN
inlawrev-2500	945	12	package	package	NOUN
inlawrev-2500	945	13	,	,	PUNCT
inlawrev-2500	945	14	the	the	DET
inlawrev-2500	945	15	corporation	corporation	NOUN
inlawrev-2500	945	16	must	must	AUX
inlawrev-2500	945	17	be	be	AUX
inlawrev-2500	945	18	guided	guide	VERB
inlawrev-2500	945	19	by	by	ADP
inlawrev-2500	945	20	the	the	DET
inlawrev-2500	945	21	arm	arm	NOUN
inlawrev-2500	945	22	's	's	PART
inlawrev-2500	945	23	length	length	NOUN
inlawrev-2500	945	24	test	test	NOUN
inlawrev-2500	945	25	,	,	PUNCT
inlawrev-2500	945	26	the	the	DET
inlawrev-2500	945	27	measuring	measure	VERB
inlawrev-2500	945	28	stick	stick	NOUN
inlawrev-2500	945	29	of	of	ADP
inlawrev-2500	945	30	section	section	PROPN
inlawrev-2500	945	31	^g2.254	^g2.254	PUNCT
inlawrev-2500	945	32	rjy^q	rjy^q	NOUN
inlawrev-2500	945	33	^gg^	^gg^	ADP
inlawrev-2500	945	34	itself	itself	PRON
inlawrev-2500	945	35	,	,	PUNCT
inlawrev-2500	945	36	unfortunately	unfortunately	ADV
inlawrev-2500	945	37	,	,	PUNCT
inlawrev-2500	945	38	does	do	AUX
inlawrev-2500	945	39	not	not	PART
inlawrev-2500	945	40	provide	provide	VERB
inlawrev-2500	945	41	much	much	ADJ
inlawrev-2500	945	42	concrete	concrete	ADJ
inlawrev-2500	945	43	guidance	guidance	NOUN
inlawrev-2500	945	44	,	,	PUNCT
inlawrev-2500	945	45	but	but	CCONJ
inlawrev-2500	945	46	because	because	SCONJ
inlawrev-2500	945	47	the	the	DET
inlawrev-2500	945	48	court	court	NOUN
inlawrev-2500	945	49	would	would	AUX
inlawrev-2500	945	50	consider	consider	VERB
inlawrev-2500	945	51	the	the	DET
inlawrev-2500	945	52	employee	employee	NOUN
inlawrev-2500	945	53	's	's	PART
inlawrev-2500	945	54	compensation	compensation	NOUN
inlawrev-2500	945	55	prior	prior	ADV
inlawrev-2500	945	56	to	to	ADP
inlawrev-2500	945	57	incorporation	incorporation	NOUN
inlawrev-2500	945	58	and	and	CCONJ
inlawrev-2500	945	59	the	the	DET
inlawrev-2500	945	60	compensation	compensation	NOUN
inlawrev-2500	945	61	potential	potential	ADJ
inlawrev-2500	945	62	absent	absent	ADJ
inlawrev-2500	945	63	incorporation,^^^	incorporation,^^^	NOUN
inlawrev-2500	945	64	these	these	PRON
inlawrev-2500	945	65	represent	represent	VERB
inlawrev-2500	945	66	important	important	ADJ
inlawrev-2500	945	67	considerations	consideration	NOUN
inlawrev-2500	945	68	for	for	SCONJ
inlawrev-2500	945	69	the	the	DET
inlawrev-2500	945	70	corporation	corporation	NOUN
inlawrev-2500	945	71	to	to	PART
inlawrev-2500	945	72	use	use	VERB
inlawrev-2500	945	73	as	as	ADV
inlawrev-2500	945	74	well	well	ADV
inlawrev-2500	945	75	.	.	PUNCT
inlawrev-2500	946	1	the	the	DET
inlawrev-2500	946	2	total	total	ADJ
inlawrev-2500	946	3	compensation	compensation	NOUN
inlawrev-2500	946	4	,	,	PUNCT
inlawrev-2500	946	5	however	however	ADV
inlawrev-2500	946	6	,	,	PUNCT
inlawrev-2500	946	7	does	do	AUX
inlawrev-2500	946	8	not	not	PART
inlawrev-2500	946	9	need	need	VERB
inlawrev-2500	946	10	to	to	PART
inlawrev-2500	946	11	be	be	AUX
inlawrev-2500	946	12	salary	salary	NOUN
inlawrev-2500	946	13	,	,	PUNCT
inlawrev-2500	946	14	but	but	CCONJ
inlawrev-2500	946	15	may	may	AUX
inlawrev-2500	946	16	also	also	ADV
inlawrev-2500	946	17	include	include	VERB
inlawrev-2500	946	18	benefit	benefit	NOUN
inlawrev-2500	946	19	plans.^^^	plans.^^^	PROPN
inlawrev-2500	946	20	if	if	SCONJ
inlawrev-2500	946	21	'	'	PUNCT
inlawrev-2500	946	22	*	*	PUNCT
inlawrev-2500	946	23	'	'	VERB
inlawrev-2500	946	24	i	i	PRON
inlawrev-2500	946	25	d.	d.	PROPN
inlawrev-2500	946	26	at	at	ADP
inlawrev-2500	946	27	4195	4195	NUM
inlawrev-2500	946	28	.	.	PUNCT
inlawrev-2500	947	1	^^"keller	^^"keller	PROPN
inlawrev-2500	947	2	did	do	VERB
inlawrev-2500	947	3	this	this	PRON
inlawrev-2500	947	4	with	with	ADP
inlawrev-2500	947	5	the	the	DET
inlawrev-2500	947	6	partnership	partnership	NOUN
inlawrev-2500	947	7	immediately	immediately	ADV
inlawrev-2500	947	8	,	,	PUNCT
inlawrev-2500	947	9	but	but	CCONJ
inlawrev-2500	947	10	failed	fail	VERB
inlawrev-2500	947	11	to	to	PART
inlawrev-2500	947	12	bring	bring	VERB
inlawrev-2500	947	13	about	about	ADP
inlawrev-2500	947	14	the	the	DET
inlawrev-2500	947	15	change	change	NOUN
inlawrev-2500	947	16	with	with	ADP
inlawrev-2500	947	17	the	the	DET
inlawrev-2500	947	18	corporation	corporation	NOUN
inlawrev-2500	947	19	,	,	PUNCT
inlawrev-2500	947	20	mal	mal	PROPN
inlawrev-2500	947	21	,	,	PUNCT
inlawrev-2500	947	22	inc	inc	PROPN
inlawrev-2500	947	23	.	.	PROPN
inlawrev-2500	947	24	,	,	PUNCT
inlawrev-2500	947	25	for	for	ADP
inlawrev-2500	947	26	over	over	ADP
inlawrev-2500	947	27	a	a	PRON
inlawrev-2500	947	28	year	year	NOUN
inlawrev-2500	947	29	.	.	PUNCT
inlawrev-2500	948	1	i	i	PRON
inlawrev-2500	948	2	d.	d.	PROPN
inlawrev-2500	948	3	at	at	ADP
inlawrev-2500	948	4	4186	4186	NUM
inlawrev-2500	948	5	.	.	PUNCT
inlawrev-2500	949	1	^"the	^"the	DET
inlawrev-2500	949	2	tax	tax	NOUN
inlawrev-2500	949	3	court	court	NOUN
inlawrev-2500	949	4	found	find	VERB
inlawrev-2500	949	5	a	a	DET
inlawrev-2500	949	6	novation	novation	NOUN
inlawrev-2500	949	7	in	in	ADP
inlawrev-2500	949	8	foglesong	foglesong	NOUN
inlawrev-2500	949	9	v.	v.	PROPN
inlawrev-2500	949	10	commissioner	commissioner	NOUN
inlawrev-2500	949	11	,	,	PUNCT
inlawrev-2500	949	12	35	35	NUM
inlawrev-2500	949	13	t.c.m	t.c.m	NOUN
inlawrev-2500	949	14	.	.	PUNCT
inlawrev-2500	950	1	(	(	PUNCT
inlawrev-2500	950	2	cch	cch	NOUN
inlawrev-2500	950	3	)	)	PUNCT
inlawrev-2500	950	4	1309	1309	NUM
inlawrev-2500	950	5	,	,	PUNCT
inlawrev-2500	950	6	1315	1315	NUM
inlawrev-2500	950	7	(	(	PUNCT
inlawrev-2500	950	8	1976	1976	NUM
inlawrev-2500	950	9	)	)	PUNCT
inlawrev-2500	950	10	.	.	PUNCT
inlawrev-2500	951	1	'	'	PUNCT
inlawrev-2500	951	2	^'[1981	^'[1981	NOUN
inlawrev-2500	951	3	transfer	transfer	NOUN
inlawrev-2500	951	4	binder	binder	NOUN
inlawrev-2500	951	5	]	]	PUNCT
inlawrev-2500	951	6	tax	tax	NOUN
inlawrev-2500	951	7	ct	ct	PROPN
inlawrev-2500	951	8	.	.	PUNCT
inlawrev-2500	952	1	rep	rep	PROPN
inlawrev-2500	952	2	.	.	PROPN
inlawrev-2500	952	3	(	(	PUNCT
inlawrev-2500	952	4	cch	cch	PROPN
inlawrev-2500	952	5	)	)	PUNCT
inlawrev-2500	952	6	at	at	ADP
inlawrev-2500	952	7	4183	4183	NUM
inlawrev-2500	952	8	.	.	PUNCT
inlawrev-2500	953	1	^^^this	^^^this	DET
inlawrev-2500	953	2	ploy	ploy	NOUN
inlawrev-2500	953	3	proved	prove	VERB
inlawrev-2500	953	4	ineffective	ineffective	ADJ
inlawrev-2500	953	5	in	in	ADP
inlawrev-2500	953	6	keller	keller	PROPN
inlawrev-2500	953	7	.	.	PUNCT
inlawrev-2500	954	1	although	although	SCONJ
inlawrev-2500	954	2	no	no	DET
inlawrev-2500	954	3	formal	formal	ADJ
inlawrev-2500	954	4	agreement	agreement	NOUN
inlawrev-2500	954	5	was	be	AUX
inlawrev-2500	954	6	made	make	VERB
inlawrev-2500	954	7	between	between	ADP
inlawrev-2500	954	8	mal	mal	PROPN
inlawrev-2500	954	9	,	,	PUNCT
inlawrev-2500	954	10	inc	inc	PROPN
inlawrev-2500	954	11	.	.	PROPN
inlawrev-2500	954	12	and	and	CCONJ
inlawrev-2500	954	13	keller	keller	PROPN
inlawrev-2500	954	14	,	,	PUNCT
inlawrev-2500	954	15	inc	inc	PROPN
inlawrev-2500	954	16	.	.	PROPN
inlawrev-2500	954	17	,	,	PUNCT
inlawrev-2500	954	18	keller	keller	PROPN
inlawrev-2500	954	19	convinced	convince	VERB
inlawrev-2500	954	20	mal	mal	PROPN
inlawrev-2500	954	21	,	,	PUNCT
inlawrev-2500	954	22	inc	inc	PROPN
inlawrev-2500	954	23	.	.	PROPN
inlawrev-2500	954	24	to	to	PART
inlawrev-2500	954	25	substitute	substitute	PROPN
inlawrev-2500	954	26	keller	keller	PROPN
inlawrev-2500	954	27	,	,	PUNCT
inlawrev-2500	954	28	inc	inc	PROPN
inlawrev-2500	954	29	.	.	PROPN
inlawrev-2500	954	30	for	for	ADP
inlawrev-2500	954	31	keller	keller	PROPN
inlawrev-2500	954	32	on	on	ADP
inlawrev-2500	954	33	the	the	DET
inlawrev-2500	954	34	checks	check	NOUN
inlawrev-2500	954	35	.	.	PUNCT
inlawrev-2500	955	1	i	i	PRON
inlawrev-2500	955	2	d.	d.	PROPN
inlawrev-2500	955	3	at	at	ADP
inlawrev-2500	955	4	4186	4186	NUM
inlawrev-2500	955	5	.	.	PUNCT
inlawrev-2500	956	1	the	the	DET
inlawrev-2500	956	2	court	court	NOUN
inlawrev-2500	956	3	was	be	AUX
inlawrev-2500	956	4	not	not	PART
inlawrev-2500	956	5	deceived	deceive	VERB
inlawrev-2500	956	6	and	and	CCONJ
inlawrev-2500	956	7	the	the	DET
inlawrev-2500	956	8	income	income	NOUN
inlawrev-2500	956	9	earned	earn	VERB
inlawrev-2500	956	10	from	from	ADP
inlawrev-2500	956	11	mal	mal	PROPN
inlawrev-2500	956	12	,	,	PUNCT
inlawrev-2500	956	13	inc	inc	PROPN
inlawrev-2500	956	14	.	.	PROPN
inlawrev-2500	956	15	prior	prior	ADV
inlawrev-2500	956	16	to	to	ADP
inlawrev-2500	956	17	a	a	DET
inlawrev-2500	956	18	formal	formal	ADJ
inlawrev-2500	956	19	contract	contract	NOUN
inlawrev-2500	956	20	was	be	AUX
inlawrev-2500	956	21	taxable	taxable	ADJ
inlawrev-2500	956	22	to	to	ADP
inlawrev-2500	956	23	keller	keller	PROPN
inlawrev-2500	956	24	individually	individually	ADV
inlawrev-2500	956	25	.	.	PUNCT
inlawrev-2500	957	1	i	i	PRON
inlawrev-2500	957	2	d.	d.	PROPN
inlawrev-2500	957	3	at	at	ADP
inlawrev-2500	957	4	4192	4192	NUM
inlawrev-2500	957	5	.	.	PUNCT
inlawrev-2500	958	1	^^*see	^^*see	PROPN
inlawrev-2500	958	2	notes	note	VERB
inlawrev-2500	958	3	187	187	NUM
inlawrev-2500	958	4	-	-	SYM
inlawrev-2500	958	5	89	89	NUM
inlawrev-2500	958	6	supra	supra	NOUN
inlawrev-2500	958	7	and	and	CCONJ
inlawrev-2500	958	8	accompanying	accompany	VERB
inlawrev-2500	958	9	text	text	NOUN
inlawrev-2500	958	10	.	.	PUNCT
inlawrev-2500	959	1	^^^[1981	^^^[1981	PUNCT
inlawrev-2500	959	2	transfer	transfer	NOUN
inlawrev-2500	959	3	binder	binder	NOUN
inlawrev-2500	959	4	]	]	PUNCT
inlawrev-2500	959	5	tax	tax	NOUN
inlawrev-2500	959	6	ct	ct	PROPN
inlawrev-2500	959	7	.	.	PUNCT
inlawrev-2500	959	8	rep	rep	PROPN
inlawrev-2500	959	9	.	.	PROPN
inlawrev-2500	959	10	(	(	PUNCT
inlawrev-2500	959	11	cch	cch	PROPN
inlawrev-2500	959	12	)	)	PUNCT
inlawrev-2500	959	13	at	at	ADP
inlawrev-2500	959	14	4183	4183	NUM
inlawrev-2500	959	15	.	.	PUNCT
inlawrev-2500	960	1	'	'	PUNCT
inlawrev-2500	960	2	^^see	^^see	PRON
inlawrev-2500	960	3	notes	note	VERB
inlawrev-2500	960	4	183	183	NUM
inlawrev-2500	960	5	-	-	SYM
inlawrev-2500	960	6	86	86	NUM
inlawrev-2500	960	7	,	,	PUNCT
inlawrev-2500	960	8	190	190	NUM
inlawrev-2500	960	9	-	-	SYM
inlawrev-2500	960	10	92	92	NUM
inlawrev-2500	960	11	supra	supra	NOUN
inlawrev-2500	960	12	and	and	CCONJ
inlawrev-2500	960	13	accompanying	accompany	VERB
inlawrev-2500	960	14	text	text	NOUN
inlawrev-2500	960	15	.	.	PUNCT
inlawrev-2500	961	1	1982	1982	NUM
inlawrev-2500	961	2	]	]	PUNCT
inlawrev-2500	961	3	personal	personal	ADJ
inlawrev-2500	961	4	service	service	NOUN
inlawrev-2500	961	5	corporation	corporation	NOUN
inlawrev-2500	961	6	675	675	NUM
inlawrev-2500	961	7	the	the	DET
inlawrev-2500	961	8	benefit	benefit	NOUN
inlawrev-2500	961	9	plans	plan	NOUN
inlawrev-2500	961	10	are	be	AUX
inlawrev-2500	961	11	qualified	qualified	ADJ
inlawrev-2500	961	12	,	,	PUNCT
inlawrev-2500	961	13	the	the	DET
inlawrev-2500	961	14	corporation	corporation	NOUN
inlawrev-2500	961	15	may	may	AUX
inlawrev-2500	961	16	acknowledge	acknowledge	VERB
inlawrev-2500	961	17	that	that	SCONJ
inlawrev-2500	961	18	this	this	PRON
inlawrev-2500	961	19	has	have	AUX
inlawrev-2500	961	20	reduced	reduce	VERB
inlawrev-2500	961	21	the	the	DET
inlawrev-2500	961	22	employee	employee	NOUN
inlawrev-2500	961	23	's	's	PART
inlawrev-2500	961	24	taxable	taxable	ADJ
inlawrev-2500	961	25	income	income	NOUN
inlawrev-2500	961	26	and	and	CCONJ
inlawrev-2500	961	27	,	,	PUNCT
inlawrev-2500	961	28	therefore	therefore	ADV
inlawrev-2500	961	29	,	,	PUNCT
inlawrev-2500	961	30	has	have	AUX
inlawrev-2500	961	31	provided	provide	VERB
inlawrev-2500	961	32	"	"	PUNCT
inlawrev-2500	961	33	significant	significant	ADJ
inlawrev-2500	961	34	additional	additional	ADJ
inlawrev-2500	961	35	value	value	NOUN
inlawrev-2500	961	36	"	"	PUNCT
inlawrev-2500	961	37	in	in	ADP
inlawrev-2500	961	38	this	this	DET
inlawrev-2500	961	39	form	form	NOUN
inlawrev-2500	961	40	as	as	ADP
inlawrev-2500	961	41	compared	compare	VERB
inlawrev-2500	961	42	to	to	ADP
inlawrev-2500	961	43	salary	salary	NOUN
inlawrev-2500	961	44	form.^^^	form.^^^	PROPN
inlawrev-2500	961	45	once	once	SCONJ
inlawrev-2500	961	46	compensation	compensation	NOUN
inlawrev-2500	961	47	terms	term	NOUN
inlawrev-2500	961	48	have	have	AUX
inlawrev-2500	961	49	been	be	AUX
inlawrev-2500	961	50	reached	reach	VERB
inlawrev-2500	961	51	,	,	PUNCT
inlawrev-2500	961	52	payment	payment	NOUN
inlawrev-2500	961	53	should	should	AUX
inlawrev-2500	961	54	be	be	AUX
inlawrev-2500	961	55	made	make	VERB
inlawrev-2500	961	56	at	at	ADP
inlawrev-2500	961	57	regular	regular	ADJ
inlawrev-2500	961	58	intervals.^^^	intervals.^^^	NOUN
inlawrev-2500	961	59	having	have	VERB
inlawrev-2500	961	60	the	the	DET
inlawrev-2500	961	61	corporation	corporation	NOUN
inlawrev-2500	961	62	withhold	withhold	VERB
inlawrev-2500	961	63	payments	payment	NOUN
inlawrev-2500	961	64	for	for	ADP
inlawrev-2500	961	65	a	a	DET
inlawrev-2500	961	66	few	few	ADJ
inlawrev-2500	961	67	months	month	NOUN
inlawrev-2500	961	68	may	may	AUX
inlawrev-2500	961	69	provide	provide	VERB
inlawrev-2500	961	70	tax	tax	NOUN
inlawrev-2500	961	71	advantages	advantage	NOUN
inlawrev-2500	961	72	to	to	ADP
inlawrev-2500	961	73	the	the	DET
inlawrev-2500	961	74	employee	employee	NOUN
inlawrev-2500	961	75	,	,	PUNCT
inlawrev-2500	961	76	but	but	CCONJ
inlawrev-2500	961	77	it	it	PRON
inlawrev-2500	961	78	is	be	AUX
inlawrev-2500	961	79	also	also	ADV
inlawrev-2500	961	80	a	a	DET
inlawrev-2500	961	81	sign	sign	NOUN
inlawrev-2500	961	82	of	of	ADP
inlawrev-2500	961	83	lack	lack	NOUN
inlawrev-2500	961	84	of	of	ADP
inlawrev-2500	961	85	corporate	corporate	ADJ
inlawrev-2500	961	86	control	control	NOUN
inlawrev-2500	961	87	and	and	CCONJ
inlawrev-2500	961	88	an	an	DET
inlawrev-2500	961	89	indication	indication	NOUN
inlawrev-2500	961	90	of	of	ADP
inlawrev-2500	961	91	a	a	DET
inlawrev-2500	961	92	non	non	ADJ
inlawrev-2500	961	93	-	-	ADJ
inlawrev-2500	961	94	arm	arm	ADJ
inlawrev-2500	961	95	's	's	PART
inlawrev-2500	961	96	length	length	NOUN
inlawrev-2500	961	97	transaction.^^^	transaction.^^^	NOUN
inlawrev-2500	961	98	this	this	DET
inlawrev-2500	961	99	manipulation	manipulation	NOUN
inlawrev-2500	961	100	results	result	VERB
inlawrev-2500	961	101	in	in	ADP
inlawrev-2500	961	102	reallocation	reallocation	NOUN
inlawrev-2500	961	103	of	of	ADP
inlawrev-2500	961	104	withheld	withhold	VERB
inlawrev-2500	961	105	income	income	NOUN
inlawrev-2500	961	106	under	under	ADP
inlawrev-2500	961	107	section	section	NOUN
inlawrev-2500	961	108	482	482	NUM
inlawrev-2500	961	109	.	.	PUNCT
inlawrev-2500	962	1	the	the	DET
inlawrev-2500	962	2	desired	desire	VERB
inlawrev-2500	962	3	tax	tax	NOUN
inlawrev-2500	962	4	benefit	benefit	NOUN
inlawrev-2500	962	5	,	,	PUNCT
inlawrev-2500	962	6	therefore	therefore	ADV
inlawrev-2500	962	7	,	,	PUNCT
inlawrev-2500	962	8	is	be	AUX
inlawrev-2500	962	9	not	not	PART
inlawrev-2500	962	10	obtained.^^	obtained.^^	NUM
inlawrev-2500	962	11	"	"	PUNCT
inlawrev-2500	962	12	having	having	AUX
inlawrev-2500	962	13	displayed	display	VERB
inlawrev-2500	962	14	such	such	DET
inlawrev-2500	962	15	a	a	DET
inlawrev-2500	962	16	cavalier	cavalier	ADJ
inlawrev-2500	962	17	regard	regard	NOUN
inlawrev-2500	962	18	for	for	ADP
inlawrev-2500	962	19	the	the	DET
inlawrev-2500	962	20	corporate	corporate	ADJ
inlawrev-2500	962	21	entity	entity	NOUN
inlawrev-2500	962	22	,	,	PUNCT
inlawrev-2500	962	23	the	the	DET
inlawrev-2500	962	24	employee	employee	NOUN
inlawrev-2500	962	25	also	also	ADV
inlawrev-2500	962	26	may	may	AUX
inlawrev-2500	962	27	be	be	AUX
inlawrev-2500	962	28	subject	subject	ADJ
inlawrev-2500	962	29	to	to	ADP
inlawrev-2500	962	30	greater	great	ADJ
inlawrev-2500	962	31	suspicion	suspicion	NOUN
inlawrev-2500	962	32	by	by	ADP
inlawrev-2500	962	33	the	the	DET
inlawrev-2500	962	34	court	court	NOUN
inlawrev-2500	962	35	on	on	ADP
inlawrev-2500	962	36	other	other	ADJ
inlawrev-2500	962	37	aspects	aspect	NOUN
inlawrev-2500	962	38	of	of	ADP
inlawrev-2500	962	39	the	the	DET
inlawrev-2500	962	40	income	income	NOUN
inlawrev-2500	962	41	split	split	NOUN
inlawrev-2500	962	42	.	.	PUNCT
inlawrev-2500	963	1	the	the	DET
inlawrev-2500	963	2	concerns	concern	NOUN
inlawrev-2500	963	3	of	of	ADP
inlawrev-2500	963	4	the	the	DET
inlawrev-2500	963	5	court	court	NOUN
inlawrev-2500	963	6	in	in	ADP
inlawrev-2500	963	7	cases	case	NOUN
inlawrev-2500	963	8	like	like	ADP
inlawrev-2500	963	9	keller	keller	PROPN
inlawrev-2500	963	10	,	,	PUNCT
inlawrev-2500	963	11	therefore	therefore	ADV
inlawrev-2500	963	12	,	,	PUNCT
inlawrev-2500	963	13	must	must	AUX
inlawrev-2500	963	14	be	be	AUX
inlawrev-2500	963	15	the	the	DET
inlawrev-2500	963	16	concerns	concern	NOUN
inlawrev-2500	963	17	of	of	ADP
inlawrev-2500	963	18	the	the	DET
inlawrev-2500	963	19	personal	personal	ADJ
inlawrev-2500	963	20	service	service	NOUN
inlawrev-2500	963	21	corporation	corporation	NOUN
inlawrev-2500	963	22	in	in	ADP
inlawrev-2500	963	23	fixing	fix	VERB
inlawrev-2500	963	24	the	the	DET
inlawrev-2500	963	25	salary	salary	NOUN
inlawrev-2500	963	26	and	and	CCONJ
inlawrev-2500	963	27	fringe	fringe	NOUN
inlawrev-2500	963	28	benefits	benefit	NOUN
inlawrev-2500	963	29	of	of	ADP
inlawrev-2500	963	30	its	its	PRON
inlawrev-2500	963	31	employees	employee	NOUN
inlawrev-2500	963	32	.	.	PUNCT
inlawrev-2500	964	1	moreover	moreover	ADV
inlawrev-2500	964	2	,	,	PUNCT
inlawrev-2500	964	3	careful	careful	ADJ
inlawrev-2500	964	4	attention	attention	NOUN
inlawrev-2500	964	5	must	must	AUX
inlawrev-2500	964	6	be	be	AUX
inlawrev-2500	964	7	given	give	VERB
inlawrev-2500	964	8	so	so	SCONJ
inlawrev-2500	964	9	that	that	SCONJ
inlawrev-2500	964	10	regularity	regularity	NOUN
inlawrev-2500	964	11	is	be	AUX
inlawrev-2500	964	12	the	the	DET
inlawrev-2500	964	13	hallmark	hallmark	NOUN
inlawrev-2500	964	14	of	of	ADP
inlawrev-2500	964	15	employee	employee	NOUN
inlawrev-2500	964	16	salary	salary	NOUN
inlawrev-2500	964	17	payments	payment	NOUN
inlawrev-2500	964	18	.	.	PUNCT
inlawrev-2500	965	1	these	these	DET
inlawrev-2500	965	2	four	four	NUM
inlawrev-2500	965	3	areas	area	NOUN
inlawrev-2500	965	4	represent	represent	VERB
inlawrev-2500	965	5	the	the	DET
inlawrev-2500	965	6	major	major	ADJ
inlawrev-2500	965	7	obstacles	obstacle	NOUN
inlawrev-2500	965	8	faced	face	VERB
inlawrev-2500	965	9	by	by	ADP
inlawrev-2500	965	10	the	the	DET
inlawrev-2500	965	11	personal	personal	PROPN
inlawrev-2500	965	12	service	service	NOUN
inlawrev-2500	965	13	corporation	corporation	NOUN
inlawrev-2500	965	14	under	under	ADP
inlawrev-2500	965	15	section	section	NOUN
inlawrev-2500	965	16	482	482	NUM
inlawrev-2500	965	17	.	.	PUNCT
inlawrev-2500	966	1	care	care	NOUN
inlawrev-2500	966	2	in	in	ADP
inlawrev-2500	966	3	these	these	DET
inlawrev-2500	966	4	areas	area	NOUN
inlawrev-2500	966	5	should	should	AUX
inlawrev-2500	966	6	also	also	ADV
inlawrev-2500	966	7	prevent	prevent	VERB
inlawrev-2500	966	8	the	the	DET
inlawrev-2500	966	9	court	court	NOUN
inlawrev-2500	966	10	from	from	ADP
inlawrev-2500	966	11	allowing	allow	VERB
inlawrev-2500	966	12	the	the	DET
inlawrev-2500	966	13	service	service	NOUN
inlawrev-2500	966	14	to	to	PART
inlawrev-2500	966	15	seriously	seriously	ADV
inlawrev-2500	966	16	mount	mount	VERB
inlawrev-2500	966	17	arguments	argument	NOUN
inlawrev-2500	966	18	under	under	ADP
inlawrev-2500	966	19	the	the	DET
inlawrev-2500	966	20	assignment	assignment	NOUN
inlawrev-2500	966	21	of	of	ADP
inlawrev-2500	966	22	income	income	NOUN
inlawrev-2500	966	23	doctrine.^	doctrine.^	PROPN
inlawrev-2500	966	24	®	®	NOUN
inlawrev-2500	966	25	^	^	PUNCT
inlawrev-2500	966	26	the	the	DET
inlawrev-2500	966	27	use	use	NOUN
inlawrev-2500	966	28	of	of	ADP
inlawrev-2500	966	29	the	the	DET
inlawrev-2500	966	30	personal	personal	ADJ
inlawrev-2500	966	31	service	service	NOUN
inlawrev-2500	966	32	corporation	corporation	NOUN
inlawrev-2500	966	33	within	within	ADP
inlawrev-2500	966	34	the	the	DET
inlawrev-2500	966	35	context	context	NOUN
inlawrev-2500	966	36	of	of	ADP
inlawrev-2500	966	37	complex	complex	ADJ
inlawrev-2500	966	38	structure	structure	NOUN
inlawrev-2500	966	39	should	should	AUX
inlawrev-2500	966	40	not	not	PART
inlawrev-2500	966	41	alter	alter	VERB
inlawrev-2500	966	42	the	the	DET
inlawrev-2500	966	43	section	section	NOUN
inlawrev-2500	966	44	482	482	NUM
inlawrev-2500	966	45	analysis	analysis	NOUN
inlawrev-2500	966	46	.	.	PUNCT
inlawrev-2500	967	1	the	the	DET
inlawrev-2500	967	2	complexities	complexity	NOUN
inlawrev-2500	967	3	,	,	PUNCT
inlawrev-2500	967	4	however	however	ADV
inlawrev-2500	967	5	,	,	PUNCT
inlawrev-2500	967	6	may	may	AUX
inlawrev-2500	967	7	create	create	VERB
inlawrev-2500	967	8	problems	problem	NOUN
inlawrev-2500	967	9	with	with	ADP
inlawrev-2500	967	10	the	the	DET
inlawrev-2500	967	11	nondiscrimination	nondiscrimination	NOUN
inlawrev-2500	967	12	requirements	requirement	NOUN
inlawrev-2500	967	13	for	for	ADP
inlawrev-2500	967	14	qualified	qualified	ADJ
inlawrev-2500	967	15	benefit	benefit	NOUN
inlawrev-2500	967	16	plans.^^^	plans.^^^	PROPN
inlawrev-2500	967	17	problems	problem	NOUN
inlawrev-2500	967	18	posed	pose	VERB
inlawrev-2500	967	19	by	by	ADP
inlawrev-2500	967	20	these	these	DET
inlawrev-2500	967	21	benefit	benefit	NOUN
inlawrev-2500	967	22	plans	plan	NOUN
inlawrev-2500	967	23	,	,	PUNCT
inlawrev-2500	967	24	nevertheless	nevertheless	ADV
inlawrev-2500	967	25	,	,	PUNCT
inlawrev-2500	967	26	are	be	AUX
inlawrev-2500	967	27	not	not	PART
inlawrev-2500	967	28	problems	problem	NOUN
inlawrev-2500	967	29	to	to	PART
inlawrev-2500	967	30	be	be	AUX
inlawrev-2500	967	31	alleviated	alleviate	VERB
inlawrev-2500	967	32	by	by	ADP
inlawrev-2500	967	33	section	section	NOUN
inlawrev-2500	967	34	482.'^^	482.'^^	NOUN
inlawrev-2500	968	1	a	a	DET
inlawrev-2500	968	2	thorough	thorough	ADJ
inlawrev-2500	968	3	understanding	understanding	NOUN
inlawrev-2500	968	4	of	of	ADP
inlawrev-2500	968	5	section	section	NOUN
inlawrev-2500	968	6	482	482	NUM
inlawrev-2500	968	7	and	and	CCONJ
inlawrev-2500	968	8	a	a	DET
inlawrev-2500	968	9	sensitivity	sensitivity	NOUN
inlawrev-2500	968	10	to	to	ADP
inlawrev-2500	968	11	its	its	PRON
inlawrev-2500	968	12	purpose	purpose	NOUN
inlawrev-2500	968	13	and	and	CCONJ
inlawrev-2500	968	14	provisions	provision	NOUN
inlawrev-2500	968	15	during	during	ADP
inlawrev-2500	968	16	the	the	DET
inlawrev-2500	968	17	planning	planning	NOUN
inlawrev-2500	968	18	stages	stage	NOUN
inlawrev-2500	968	19	of	of	ADP
inlawrev-2500	968	20	the	the	DET
inlawrev-2500	968	21	personal	personal	ADJ
inlawrev-2500	968	22	service	service	NOUN
inlawrev-2500	968	23	corporation	corporation	NOUN
inlawrev-2500	968	24	should	should	AUX
inlawrev-2500	968	25	reduce	reduce	VERB
inlawrev-2500	968	26	conflicts	conflict	NOUN
inlawrev-2500	968	27	and	and	CCONJ
inlawrev-2500	968	28	disagreements	disagreement	NOUN
inlawrev-2500	968	29	with	with	ADP
inlawrev-2500	968	30	the	the	DET
inlawrev-2500	968	31	commissioner	commissioner	NOUN
inlawrev-2500	968	32	and	and	CCONJ
inlawrev-2500	968	33	the	the	DET
inlawrev-2500	968	34	service	service	NOUN
inlawrev-2500	968	35	at	at	ADP
inlawrev-2500	968	36	later	later	ADJ
inlawrev-2500	968	37	points	point	NOUN
inlawrev-2500	968	38	.	.	PUNCT
inlawrev-2500	969	1	^"see	^"see	PROPN
inlawrev-2500	969	2	note	note	VERB
inlawrev-2500	969	3	186	186	NUM
inlawrev-2500	969	4	supra	supra	NOUN
inlawrev-2500	969	5	and	and	CCONJ
inlawrev-2500	969	6	accompanying	accompany	VERB
inlawrev-2500	969	7	text	text	NOUN
inlawrev-2500	969	8	.	.	PUNCT
inlawrev-2500	970	1	"	"	PUNCT
inlawrev-2500	970	2	'	'	PUNCT
inlawrev-2500	970	3	see	see	VERB
inlawrev-2500	970	4	,	,	PUNCT
inlawrev-2500	970	5	e	e	NOUN
inlawrev-2500	970	6	,	,	PUNCT
inlawrev-2500	970	7	g.	g.	PROPN
inlawrev-2500	970	8	,	,	PUNCT
inlawrev-2500	970	9	foglesong	foglesong	NOUN
inlawrev-2500	970	10	v.	v.	PROPN
inlawrev-2500	970	11	commissioner	commissioner	NOUN
inlawrev-2500	970	12	,	,	PUNCT
inlawrev-2500	970	13	35	35	NUM
inlawrev-2500	970	14	t.c.m	t.c.m	NOUN
inlawrev-2500	970	15	.	.	PUNCT
inlawrev-2500	971	1	(	(	PUNCT
inlawrev-2500	971	2	cch	cch	NOUN
inlawrev-2500	971	3	)	)	PUNCT
inlawrev-2500	971	4	1309	1309	NUM
inlawrev-2500	971	5	(	(	PUNCT
inlawrev-2500	971	6	1976	1976	NUM
inlawrev-2500	971	7	)	)	PUNCT
inlawrev-2500	971	8	,	,	PUNCT
inlawrev-2500	971	9	rev'd	rev'd	VERB
inlawrev-2500	971	10	and	and	CCONJ
inlawrev-2500	971	11	remanded	remand	VERB
inlawrev-2500	971	12	,	,	PUNCT
inlawrev-2500	971	13	621	621	NUM
inlawrev-2500	971	14	f.2d	f.2d	SYM
inlawrev-2500	971	15	865	865	NUM
inlawrev-2500	971	16	(	(	PUNCT
inlawrev-2500	971	17	7th	7th	ADJ
inlawrev-2500	971	18	cir	cir	NOUN
inlawrev-2500	971	19	.	.	PUNCT
inlawrev-2500	971	20	1980	1980	NUM
inlawrev-2500	971	21	)	)	PUNCT
inlawrev-2500	971	22	,	,	PUNCT
inlawrev-2500	971	23	on	on	ADP
inlawrev-2500	971	24	remand	remand	NOUN
inlawrev-2500	971	25	,	,	PUNCT
inlawrev-2500	971	26	[	[	X
inlawrev-2500	971	27	1981	1981	NUM
inlawrev-2500	971	28	transfer	transfer	NOUN
inlawrev-2500	971	29	binder	binder	NOUN
inlawrev-2500	971	30	]	]	PUNCT
inlawrev-2500	971	31	tax	tax	NOUN
inlawrev-2500	971	32	ct	ct	PROPN
inlawrev-2500	971	33	.	.	PUNCT
inlawrev-2500	972	1	rep	rep	PROPN
inlawrev-2500	972	2	.	.	PROPN
inlawrev-2500	972	3	(	(	PUNCT
inlawrev-2500	972	4	cch	cch	PROPN
inlawrev-2500	972	5	)	)	PUNCT
inlawrev-2500	972	6	no	no	NOUN
inlawrev-2500	972	7	.	.	NOUN
inlawrev-2500	972	8	38,423	38,423	NUM
inlawrev-2500	972	9	,	,	PUNCT
inlawrev-2500	972	10	at	at	ADP
inlawrev-2500	972	11	4245	4245	NUM
inlawrev-2500	972	12	.	.	PUNCT
inlawrev-2500	973	1	"	"	PUNCT
inlawrev-2500	973	2	^foglesong	^foglesong	PROPN
inlawrev-2500	973	3	v.	v.	PROPN
inlawrev-2500	973	4	commissioner	commissioner	PROPN
inlawrev-2500	973	5	,	,	PUNCT
inlawrev-2500	973	6	35	35	NUM
inlawrev-2500	973	7	t.c.m	t.c.m	NOUN
inlawrev-2500	973	8	.	.	PUNCT
inlawrev-2500	974	1	(	(	PUNCT
inlawrev-2500	974	2	cch	cch	NOUN
inlawrev-2500	974	3	)	)	PUNCT
inlawrev-2500	974	4	at	at	ADP
inlawrev-2500	974	5	1313	1313	NUM
inlawrev-2500	974	6	-	-	SYM
inlawrev-2500	974	7	14	14	NUM
inlawrev-2500	974	8	(	(	PUNCT
inlawrev-2500	974	9	assignment	assignment	NOUN
inlawrev-2500	974	10	of	of	ADP
inlawrev-2500	974	11	income	income	NOUN
inlawrev-2500	974	12	doctrine	doctrine	NOUN
inlawrev-2500	974	13	used	use	VERB
inlawrev-2500	974	14	to	to	PART
inlawrev-2500	974	15	tax	tax	VERB
inlawrev-2500	974	16	earnings	earning	NOUN
inlawrev-2500	974	17	to	to	ADP
inlawrev-2500	974	18	"	"	PUNCT
inlawrev-2500	974	19	employee	employee	NOUN
inlawrev-2500	974	20	"	"	PUNCT
inlawrev-2500	974	21	)	)	PUNCT
inlawrev-2500	974	22	.	.	PUNCT
inlawrev-2500	974	23	''	''	PUNCT
inlawrev-2500	975	1	'	'	PUNCT
inlawrev-2500	975	2	"	"	PUNCT
inlawrev-2500	975	3	foglesong	foglesong	NOUN
inlawrev-2500	975	4	v.	v.	PROPN
inlawrev-2500	975	5	commissioner	commissioner	NOUN
inlawrev-2500	975	6	,	,	PUNCT
inlawrev-2500	975	7	[	[	X
inlawrev-2500	975	8	1981	1981	NUM
inlawrev-2500	975	9	transfer	transfer	NOUN
inlawrev-2500	975	10	binder	binder	NOUN
inlawrev-2500	975	11	]	]	PUNCT
inlawrev-2500	975	12	tax	tax	NOUN
inlawrev-2500	975	13	ct	ct	PROPN
inlawrev-2500	975	14	.	.	PUNCT
inlawrev-2500	976	1	rep	rep	PROPN
inlawrev-2500	976	2	.	.	PROPN
inlawrev-2500	976	3	(	(	PUNCT
inlawrev-2500	976	4	cch	cch	PROPN
inlawrev-2500	976	5	)	)	PUNCT
inlawrev-2500	976	6	at	at	ADP
inlawrev-2500	976	7	4246	4246	NUM
inlawrev-2500	976	8	-	-	SYM
inlawrev-2500	976	9	48	48	NUM
inlawrev-2500	976	10	(	(	PUNCT
inlawrev-2500	976	11	same	same	ADJ
inlawrev-2500	976	12	result	result	NOUN
inlawrev-2500	976	13	using	use	VERB
inlawrev-2500	976	14	section	section	NOUN
inlawrev-2500	976	15	482	482	NUM
inlawrev-2500	976	16	)	)	PUNCT
inlawrev-2500	976	17	.	.	PUNCT
inlawrev-2500	977	1	^'^see	^'^see	PROPN
inlawrev-2500	977	2	notes	note	VERB
inlawrev-2500	977	3	209	209	NUM
inlawrev-2500	977	4	-	-	SYM
inlawrev-2500	977	5	12	12	NUM
inlawrev-2500	977	6	supra	supra	NOUN
inlawrev-2500	977	7	and	and	CCONJ
inlawrev-2500	977	8	accompanying	accompany	VERB
inlawrev-2500	977	9	text	text	NOUN
inlawrev-2500	977	10	.	.	PUNCT
inlawrev-2500	978	1	'	'	PUNCT
inlawrev-2500	978	2	"	"	PUNCT
inlawrev-2500	978	3	'	'	PUNCT
inlawrev-2500	978	4	keller	keller	PROPN
inlawrev-2500	978	5	v.	v.	PROPN
inlawrev-2500	978	6	commissioner	commissioner	PROPN
inlawrev-2500	978	7	,	,	PUNCT
inlawrev-2500	978	8	[	[	X
inlawrev-2500	978	9	1981	1981	NUM
inlawrev-2500	978	10	transfer	transfer	NOUN
inlawrev-2500	978	11	binder	binder	NOUN
inlawrev-2500	978	12	]	]	PUNCT
inlawrev-2500	978	13	tax	tax	NOUN
inlawrev-2500	978	14	ct	ct	PROPN
inlawrev-2500	978	15	.	.	PUNCT
inlawrev-2500	979	1	rep	rep	PROPN
inlawrev-2500	979	2	.	.	PROPN
inlawrev-2500	979	3	(	(	PUNCT
inlawrev-2500	979	4	cch	cch	PROPN
inlawrev-2500	979	5	)	)	PUNCT
inlawrev-2500	979	6	at	at	ADP
inlawrev-2500	979	7	4197	4197	NUM
inlawrev-2500	979	8	n.4	n.4	SYM
inlawrev-2500	979	9	(	(	PUNCT
inlawrev-2500	979	10	wilbur	wilbur	PROPN
inlawrev-2500	979	11	,	,	PUNCT
inlawrev-2500	979	12	j.	j.	PROPN
inlawrev-2500	979	13	,	,	PUNCT
inlawrev-2500	979	14	dissenting	dissent	VERB
inlawrev-2500	979	15	)	)	PUNCT
inlawrev-2500	979	16	.	.	PUNCT
inlawrev-2500	980	1	'	'	PUNCT
inlawrev-2500	980	2	®	®	NOUN
inlawrev-2500	980	3	^see	^see	NUM
inlawrev-2500	980	4	notes	note	VERB
inlawrev-2500	980	5	176	176	NUM
inlawrev-2500	980	6	-	-	SYM
inlawrev-2500	980	7	78	78	NUM
inlawrev-2500	980	8	,	,	PUNCT
inlawrev-2500	980	9	239	239	NUM
inlawrev-2500	980	10	supra	supra	ADJ
inlawrev-2500	980	11	and	and	CCONJ
inlawrev-2500	980	12	accompanying	accompany	VERB
inlawrev-2500	980	13	text	text	NOUN
inlawrev-2500	980	14	.	.	PUNCT
inlawrev-2500	981	1	676	676	NUM
inlawrev-2500	981	2	indiana	indiana	PROPN
inlawrev-2500	981	3	lawreview	lawreview	PROPN
inlawrev-2500	982	1	[	[	X
inlawrev-2500	982	2	vol	vol	NOUN
inlawrev-2500	982	3	.	.	PUNCT
inlawrev-2500	982	4	15:639	15:639	NUM
inlawrev-2500	983	1	v.	v.	ADP
inlawrev-2500	983	2	conclusion	conclusion	NOUN
inlawrev-2500	983	3	because	because	SCONJ
inlawrev-2500	983	4	employee	employee	NOUN
inlawrev-2500	983	5	status	status	NOUN
inlawrev-2500	983	6	is	be	AUX
inlawrev-2500	983	7	now	now	ADV
inlawrev-2500	983	8	sufficient	sufficient	ADJ
inlawrev-2500	983	9	to	to	PART
inlawrev-2500	983	10	constitute	constitute	VERB
inlawrev-2500	983	11	a	a	DET
inlawrev-2500	983	12	trade	trade	NOUN
inlawrev-2500	983	13	or	or	CCONJ
inlawrev-2500	983	14	business	business	NOUN
inlawrev-2500	983	15	under	under	ADP
inlawrev-2500	983	16	section	section	NOUN
inlawrev-2500	983	17	482,^^	482,^^	NUM
inlawrev-2500	983	18	''	''	PUNCT
inlawrev-2500	983	19	the	the	DET
inlawrev-2500	983	20	dual	dual	ADJ
inlawrev-2500	983	21	business	business	NOUN
inlawrev-2500	983	22	requirement	requirement	NOUN
inlawrev-2500	983	23	poses	pose	VERB
inlawrev-2500	983	24	no	no	DET
inlawrev-2500	983	25	barrier	barrier	NOUN
inlawrev-2500	983	26	to	to	ADP
inlawrev-2500	983	27	the	the	DET
inlawrev-2500	983	28	application	application	NOUN
inlawrev-2500	983	29	of	of	ADP
inlawrev-2500	983	30	section	section	NOUN
inlawrev-2500	983	31	482	482	NUM
inlawrev-2500	983	32	to	to	ADP
inlawrev-2500	983	33	the	the	DET
inlawrev-2500	983	34	personal	personal	ADJ
inlawrev-2500	983	35	service	service	NOUN
inlawrev-2500	983	36	corporation	corporation	NOUN
inlawrev-2500	983	37	.	.	PUNCT
inlawrev-2500	984	1	although	although	SCONJ
inlawrev-2500	984	2	this	this	DET
inlawrev-2500	984	3	dreaded	dread	VERB
inlawrev-2500	984	4	expectation	expectation	NOUN
inlawrev-2500	984	5	has	have	AUX
inlawrev-2500	984	6	become	become	VERB
inlawrev-2500	984	7	reality	reality	NOUN
inlawrev-2500	984	8	,	,	PUNCT
inlawrev-2500	984	9	^^^	^^^	ADJ
inlawrev-2500	984	10	this	this	PRON
inlawrev-2500	984	11	does	do	AUX
inlawrev-2500	984	12	not	not	PART
inlawrev-2500	984	13	require	require	VERB
inlawrev-2500	984	14	the	the	DET
inlawrev-2500	984	15	acknowledgement	acknowledgement	NOUN
inlawrev-2500	984	16	of	of	ADP
inlawrev-2500	984	17	a	a	DET
inlawrev-2500	984	18	sound	sound	NOUN
inlawrev-2500	984	19	defeat	defeat	NOUN
inlawrev-2500	984	20	and	and	CCONJ
inlawrev-2500	984	21	the	the	DET
inlawrev-2500	984	22	clamoring	clamoring	NOUN
inlawrev-2500	984	23	to	to	PART
inlawrev-2500	984	24	surrender	surrender	VERB
inlawrev-2500	984	25	.	.	PUNCT
inlawrev-2500	985	1	in	in	ADP
inlawrev-2500	985	2	fact	fact	NOUN
inlawrev-2500	985	3	,	,	PUNCT
inlawrev-2500	985	4	the	the	DET
inlawrev-2500	985	5	personal	personal	ADJ
inlawrev-2500	985	6	service	service	NOUN
inlawrev-2500	985	7	corporation	corporation	NOUN
inlawrev-2500	985	8	may	may	AUX
inlawrev-2500	985	9	claim	claim	VERB
inlawrev-2500	985	10	minor	minor	ADJ
inlawrev-2500	985	11	victories	victory	NOUN
inlawrev-2500	985	12	and	and	CCONJ
inlawrev-2500	985	13	rejoice	rejoice	VERB
inlawrev-2500	985	14	at	at	ADP
inlawrev-2500	985	15	the	the	DET
inlawrev-2500	985	16	demise	demise	NOUN
inlawrev-2500	985	17	of	of	ADP
inlawrev-2500	985	18	the	the	DET
inlawrev-2500	985	19	assignment	assignment	NOUN
inlawrev-2500	985	20	of	of	ADP
inlawrev-2500	985	21	income	income	NOUN
inlawrev-2500	985	22	doctrine	doctrine	NOUN
inlawrev-2500	985	23	in	in	ADP
inlawrev-2500	985	24	this	this	DET
inlawrev-2500	985	25	battlefield	battlefield	NOUN
inlawrev-2500	985	26	and	and	CCONJ
inlawrev-2500	985	27	at	at	ADP
inlawrev-2500	985	28	the	the	DET
inlawrev-2500	985	29	long	long	ADJ
inlawrev-2500	985	30	awaited	await	VERB
inlawrev-2500	985	31	recognition	recognition	NOUN
inlawrev-2500	985	32	of	of	ADP
inlawrev-2500	985	33	its	its	PRON
inlawrev-2500	985	34	existence	existence	NOUN
inlawrev-2500	985	35	as	as	ADP
inlawrev-2500	985	36	a	a	DET
inlawrev-2500	985	37	viable	viable	ADJ
inlawrev-2500	985	38	entity	entity	NOUN
inlawrev-2500	985	39	.	.	PUNCT
inlawrev-2500	986	1	section	section	NOUN
inlawrev-2500	986	2	482	482	NUM
inlawrev-2500	986	3	provides	provide	VERB
inlawrev-2500	986	4	a	a	DET
inlawrev-2500	986	5	mechanism	mechanism	NOUN
inlawrev-2500	986	6	to	to	PART
inlawrev-2500	986	7	carefully	carefully	ADV
inlawrev-2500	986	8	balance	balance	VERB
inlawrev-2500	986	9	the	the	DET
inlawrev-2500	986	10	special	special	ADJ
inlawrev-2500	986	11	nature	nature	NOUN
inlawrev-2500	986	12	of	of	ADP
inlawrev-2500	986	13	the	the	DET
inlawrev-2500	986	14	personal	personal	ADJ
inlawrev-2500	986	15	service	service	NOUN
inlawrev-2500	986	16	corporation	corporation	NOUN
inlawrev-2500	986	17	and	and	CCONJ
inlawrev-2500	986	18	the	the	DET
inlawrev-2500	986	19	policies	policy	NOUN
inlawrev-2500	986	20	underlying	underlie	VERB
inlawrev-2500	986	21	the	the	DET
inlawrev-2500	986	22	graduated	graduate	VERB
inlawrev-2500	986	23	income	income	NOUN
inlawrev-2500	986	24	tax.^^^	tax.^^^	ADP
inlawrev-2500	986	25	some	some	DET
inlawrev-2500	986	26	income	income	NOUN
inlawrev-2500	986	27	manipulations	manipulation	NOUN
inlawrev-2500	986	28	,	,	PUNCT
inlawrev-2500	986	29	like	like	ADP
inlawrev-2500	986	30	qualified	qualified	ADJ
inlawrev-2500	986	31	benefit	benefit	NOUN
inlawrev-2500	986	32	plans	plan	NOUN
inlawrev-2500	986	33	,	,	PUNCT
inlawrev-2500	986	34	have	have	AUX
inlawrev-2500	986	35	received	receive	VERB
inlawrev-2500	986	36	the	the	DET
inlawrev-2500	986	37	blessing	blessing	NOUN
inlawrev-2500	986	38	of	of	ADP
inlawrev-2500	986	39	congress	congress	PROPN
inlawrev-2500	986	40	.	.	PUNCT
inlawrev-2500	987	1	section	section	NOUN
inlawrev-2500	987	2	482	482	NUM
inlawrev-2500	987	3	recognizes	recognize	VERB
inlawrev-2500	987	4	that	that	PRON
inlawrev-2500	987	5	to	to	PART
inlawrev-2500	987	6	deny	deny	VERB
inlawrev-2500	987	7	these	these	DET
inlawrev-2500	987	8	corporate	corporate	ADJ
inlawrev-2500	987	9	advantages	advantage	NOUN
inlawrev-2500	987	10	is	be	AUX
inlawrev-2500	987	11	to	to	PART
inlawrev-2500	987	12	deny	deny	VERB
inlawrev-2500	987	13	corporate	corporate	ADJ
inlawrev-2500	987	14	status	status	NOUN
inlawrev-2500	987	15	.	.	PUNCT
inlawrev-2500	988	1	these	these	DET
inlawrev-2500	988	2	manipulations	manipulation	NOUN
inlawrev-2500	988	3	are	be	AUX
inlawrev-2500	988	4	permitted	permit	VERB
inlawrev-2500	988	5	,	,	PUNCT
inlawrev-2500	988	6	and	and	CCONJ
inlawrev-2500	988	7	even	even	ADV
inlawrev-2500	988	8	encouraged	encouraged	ADJ
inlawrev-2500	988	9	.	.	PUNCT
inlawrev-2500	989	1	other	other	ADJ
inlawrev-2500	989	2	income	income	NOUN
inlawrev-2500	989	3	manipulations	manipulation	NOUN
inlawrev-2500	989	4	,	,	PUNCT
inlawrev-2500	989	5	however	however	ADV
inlawrev-2500	989	6	,	,	PUNCT
inlawrev-2500	989	7	exist	exist	VERB
inlawrev-2500	989	8	only	only	ADV
inlawrev-2500	989	9	because	because	SCONJ
inlawrev-2500	989	10	control	control	NOUN
inlawrev-2500	989	11	of	of	ADP
inlawrev-2500	989	12	the	the	DET
inlawrev-2500	989	13	personal	personal	ADJ
inlawrev-2500	989	14	service	service	NOUN
inlawrev-2500	989	15	corporation	corporation	NOUN
inlawrev-2500	989	16	is	be	AUX
inlawrev-2500	989	17	,	,	PUNCT
inlawrev-2500	989	18	by	by	ADP
inlawrev-2500	989	19	its	its	PRON
inlawrev-2500	989	20	very	very	ADJ
inlawrev-2500	989	21	nature	nature	NOUN
inlawrev-2500	989	22	,	,	PUNCT
inlawrev-2500	989	23	held	hold	VERB
inlawrev-2500	989	24	by	by	ADP
inlawrev-2500	989	25	the	the	DET
inlawrev-2500	989	26	shareholder	shareholder	NOUN
inlawrev-2500	989	27	-	-	PUNCT
inlawrev-2500	989	28	employee	employee	NOUN
inlawrev-2500	989	29	.	.	PUNCT
inlawrev-2500	990	1	section	section	NOUN
inlawrev-2500	990	2	482	482	NUM
inlawrev-2500	990	3	notes	note	VERB
inlawrev-2500	990	4	that	that	SCONJ
inlawrev-2500	990	5	such	such	ADJ
inlawrev-2500	990	6	unlimited	unlimited	ADJ
inlawrev-2500	990	7	control	control	NOUN
inlawrev-2500	990	8	does	do	AUX
inlawrev-2500	990	9	not	not	PART
inlawrev-2500	990	10	usually	usually	ADV
inlawrev-2500	990	11	exist	exist	VERB
inlawrev-2500	990	12	in	in	ADP
inlawrev-2500	990	13	the	the	DET
inlawrev-2500	990	14	corporate	corporate	ADJ
inlawrev-2500	990	15	structure	structure	NOUN
inlawrev-2500	990	16	;	;	PUNCT
inlawrev-2500	990	17	hence	hence	ADV
inlawrev-2500	990	18	,	,	PUNCT
inlawrev-2500	990	19	to	to	PART
inlawrev-2500	990	20	limit	limit	VERB
inlawrev-2500	990	21	the	the	DET
inlawrev-2500	990	22	control	control	NOUN
inlawrev-2500	990	23	does	do	AUX
inlawrev-2500	990	24	not	not	PART
inlawrev-2500	990	25	prove	prove	VERB
inlawrev-2500	990	26	fatal	fatal	ADJ
inlawrev-2500	990	27	to	to	ADP
inlawrev-2500	990	28	the	the	DET
inlawrev-2500	990	29	corporate	corporate	ADJ
inlawrev-2500	990	30	entity	entity	NOUN
inlawrev-2500	990	31	.	.	PUNCT
inlawrev-2500	991	1	unbounded	unbounded	ADJ
inlawrev-2500	991	2	control	control	NOUN
inlawrev-2500	991	3	in	in	ADP
inlawrev-2500	991	4	an	an	DET
inlawrev-2500	991	5	employee	employee	NOUN
inlawrev-2500	991	6	is	be	AUX
inlawrev-2500	991	7	simply	simply	ADV
inlawrev-2500	991	8	not	not	PART
inlawrev-2500	991	9	a	a	DET
inlawrev-2500	991	10	common	common	ADJ
inlawrev-2500	991	11	corporate	corporate	ADJ
inlawrev-2500	991	12	characteristic	characteristic	NOUN
inlawrev-2500	991	13	.	.	PUNCT
inlawrev-2500	992	1	full	full	ADJ
inlawrev-2500	992	2	recognition	recognition	NOUN
inlawrev-2500	992	3	of	of	ADP
inlawrev-2500	992	4	corporate	corporate	ADJ
inlawrev-2500	992	5	status	status	NOUN
inlawrev-2500	992	6	requires	require	VERB
inlawrev-2500	992	7	the	the	DET
inlawrev-2500	992	8	personal	personal	ADJ
inlawrev-2500	992	9	service	service	NOUN
inlawrev-2500	992	10	corporation	corporation	NOUN
inlawrev-2500	992	11	to	to	PART
inlawrev-2500	992	12	bear	bear	VERB
inlawrev-2500	992	13	both	both	CCONJ
inlawrev-2500	992	14	the	the	DET
inlawrev-2500	992	15	advantages	advantage	NOUN
inlawrev-2500	992	16	and	and	CCONJ
inlawrev-2500	992	17	disadvantages	disadvantage	NOUN
inlawrev-2500	992	18	that	that	PRON
inlawrev-2500	992	19	attach	attach	VERB
inlawrev-2500	992	20	to	to	ADP
inlawrev-2500	992	21	the	the	DET
inlawrev-2500	992	22	corporate	corporate	ADJ
inlawrev-2500	992	23	label	label	NOUN
inlawrev-2500	992	24	.	.	PUNCT
inlawrev-2500	993	1	therefore	therefore	ADV
inlawrev-2500	993	2	,	,	PUNCT
inlawrev-2500	993	3	to	to	PART
inlawrev-2500	993	4	put	put	VERB
inlawrev-2500	993	5	the	the	DET
inlawrev-2500	993	6	personal	personal	ADJ
inlawrev-2500	993	7	service	service	NOUN
inlawrev-2500	993	8	corporation	corporation	NOUN
inlawrev-2500	993	9	and	and	CCONJ
inlawrev-2500	993	10	its	its	PRON
inlawrev-2500	993	11	employee	employee	NOUN
inlawrev-2500	993	12	,	,	PUNCT
inlawrev-2500	993	13	on	on	ADP
inlawrev-2500	993	14	an	an	DET
inlawrev-2500	993	15	equal	equal	ADJ
inlawrev-2500	993	16	tax	tax	NOUN
inlawrev-2500	993	17	footing	footing	NOUN
inlawrev-2500	993	18	with	with	ADP
inlawrev-2500	993	19	the	the	DET
inlawrev-2500	993	20	typical	typical	ADJ
inlawrev-2500	993	21	corporation	corporation	NOUN
inlawrev-2500	993	22	and	and	CCONJ
inlawrev-2500	993	23	its	its	PRON
inlawrev-2500	993	24	employees	employee	NOUN
inlawrev-2500	993	25	,	,	PUNCT
inlawrev-2500	993	26	section	section	NOUN
inlawrev-2500	993	27	482	482	NUM
inlawrev-2500	993	28	reallocates	reallocate	VERB
inlawrev-2500	993	29	income	income	NOUN
inlawrev-2500	993	30	based	base	VERB
inlawrev-2500	993	31	on	on	ADP
inlawrev-2500	993	32	the	the	DET
inlawrev-2500	993	33	standard	standard	NOUN
inlawrev-2500	993	34	of	of	ADP
inlawrev-2500	993	35	arm	arm	NOUN
inlawrev-2500	993	36	's	's	PART
inlawrev-2500	993	37	length	length	NOUN
inlawrev-2500	993	38	transactions	transaction	NOUN
inlawrev-2500	993	39	.	.	PUNCT
inlawrev-2500	994	1	unlike	unlike	ADP
inlawrev-2500	994	2	the	the	DET
inlawrev-2500	994	3	common	common	ADJ
inlawrev-2500	994	4	result	result	NOUN
inlawrev-2500	994	5	using	use	VERB
inlawrev-2500	994	6	the	the	DET
inlawrev-2500	994	7	assignment	assignment	NOUN
inlawrev-2500	994	8	of	of	ADP
inlawrev-2500	994	9	income	income	NOUN
inlawrev-2500	994	10	doctrine	doctrine	NOUN
inlawrev-2500	994	11	,	,	PUNCT
inlawrev-2500	994	12	reallocation	reallocation	NOUN
inlawrev-2500	994	13	under	under	ADP
inlawrev-2500	994	14	section	section	NOUN
inlawrev-2500	994	15	482	482	NUM
inlawrev-2500	994	16	can	can	AUX
inlawrev-2500	994	17	be	be	AUX
inlawrev-2500	994	18	accomplished	accomplish	VERB
inlawrev-2500	994	19	with	with	ADP
inlawrev-2500	994	20	less	less	ADV
inlawrev-2500	994	21	sweeping	sweeping	ADJ
inlawrev-2500	994	22	measures	measure	NOUN
inlawrev-2500	994	23	than	than	ADP
inlawrev-2500	994	24	total	total	ADJ
inlawrev-2500	994	25	income	income	NOUN
inlawrev-2500	994	26	allocation	allocation	NOUN
inlawrev-2500	994	27	to	to	ADP
inlawrev-2500	994	28	the	the	DET
inlawrev-2500	994	29	employee	employee	NOUN
inlawrev-2500	994	30	.	.	PUNCT
inlawrev-2500	995	1	additionally	additionally	ADV
inlawrev-2500	995	2	,	,	PUNCT
inlawrev-2500	995	3	the	the	DET
inlawrev-2500	995	4	advantages	advantage	NOUN
inlawrev-2500	995	5	of	of	ADP
inlawrev-2500	995	6	fringe	fringe	NOUN
inlawrev-2500	995	7	benefit	benefit	NOUN
inlawrev-2500	995	8	plans	plan	NOUN
inlawrev-2500	995	9	are	be	AUX
inlawrev-2500	995	10	an	an	DET
inlawrev-2500	995	11	appropriate	appropriate	ADJ
inlawrev-2500	995	12	consideration	consideration	NOUN
inlawrev-2500	995	13	.	.	PUNCT
inlawrev-2500	996	1	section	section	NOUN
inlawrev-2500	996	2	482	482	NUM
inlawrev-2500	996	3	accomplishes	accomplish	VERB
inlawrev-2500	996	4	its	its	PRON
inlawrev-2500	996	5	intended	intended	ADJ
inlawrev-2500	996	6	purpose	purpose	NOUN
inlawrev-2500	996	7	without	without	ADP
inlawrev-2500	996	8	providing	provide	VERB
inlawrev-2500	996	9	actual	actual	ADJ
inlawrev-2500	996	10	advantages	advantage	NOUN
inlawrev-2500	996	11	to	to	ADP
inlawrev-2500	996	12	either	either	CCONJ
inlawrev-2500	996	13	the	the	DET
inlawrev-2500	996	14	service	service	NOUN
inlawrev-2500	996	15	or	or	CCONJ
inlawrev-2500	996	16	the	the	DET
inlawrev-2500	996	17	personal	personal	ADJ
inlawrev-2500	996	18	service	service	NOUN
inlawrev-2500	996	19	corporation	corporation	NOUN
inlawrev-2500	996	20	.	.	PUNCT
inlawrev-2500	997	1	it	it	PRON
inlawrev-2500	997	2	provides	provide	VERB
inlawrev-2500	997	3	the	the	DET
inlawrev-2500	997	4	service	service	NOUN
inlawrev-2500	997	5	with	with	ADP
inlawrev-2500	997	6	a	a	DET
inlawrev-2500	997	7	tool	tool	NOUN
inlawrev-2500	997	8	to	to	PART
inlawrev-2500	997	9	reallocate	reallocate	VERB
inlawrev-2500	997	10	income	income	NOUN
inlawrev-2500	997	11	that	that	PRON
inlawrev-2500	997	12	has	have	AUX
inlawrev-2500	997	13	resulted	result	VERB
inlawrev-2500	997	14	from	from	ADP
inlawrev-2500	997	15	taking	take	VERB
inlawrev-2500	997	16	undue	undue	ADJ
inlawrev-2500	997	17	advantage	advantage	NOUN
inlawrev-2500	997	18	of	of	ADP
inlawrev-2500	997	19	the	the	DET
inlawrev-2500	997	20	unique	unique	ADJ
inlawrev-2500	997	21	nature	nature	NOUN
inlawrev-2500	997	22	of	of	ADP
inlawrev-2500	997	23	the	the	DET
inlawrev-2500	997	24	entity	entity	NOUN
inlawrev-2500	997	25	.	.	PUNCT
inlawrev-2500	998	1	at	at	ADP
inlawrev-2500	998	2	the	the	DET
inlawrev-2500	998	3	same	same	ADJ
inlawrev-2500	998	4	time	time	NOUN
inlawrev-2500	998	5	,	,	PUNCT
inlawrev-2500	998	6	it	it	PRON
inlawrev-2500	998	7	allows	allow	VERB
inlawrev-2500	998	8	the	the	DET
inlawrev-2500	998	9	corporation	corporation	NOUN
inlawrev-2500	998	10	to	to	PART
inlawrev-2500	998	11	be	be	AUX
inlawrev-2500	998	12	a	a	DET
inlawrev-2500	998	13	''	''	PUNCT
inlawrev-2500	998	14	"	"	PUNCT
inlawrev-2500	998	15	foglesong	foglesong	NOUN
inlawrev-2500	998	16	v.	v.	PROPN
inlawrev-2500	998	17	commissioner	commissioner	NOUN
inlawrev-2500	998	18	,	,	PUNCT
inlawrev-2500	998	19	[	[	X
inlawrev-2500	998	20	1981	1981	NUM
inlawrev-2500	998	21	transfer	transfer	NOUN
inlawrev-2500	998	22	binder	binder	NOUN
inlawrev-2500	998	23	]	]	PUNCT
inlawrev-2500	998	24	tax	tax	NOUN
inlawrev-2500	998	25	ct	ct	PROPN
inlawrev-2500	998	26	.	.	PUNCT
inlawrev-2500	999	1	rep	rep	PROPN
inlawrev-2500	999	2	.	.	PROPN
inlawrev-2500	999	3	(	(	PUNCT
inlawrev-2500	999	4	cch	cch	PROPN
inlawrev-2500	999	5	)	)	PUNCT
inlawrev-2500	999	6	at	at	ADP
inlawrev-2500	999	7	4247	4247	NUM
inlawrev-2500	999	8	;	;	PUNCT
inlawrev-2500	999	9	keller	keller	PROPN
inlawrev-2500	999	10	v.	v.	PROPN
inlawrev-2500	999	11	commissioner	commissioner	PROPN
inlawrev-2500	999	12	,	,	PUNCT
inlawrev-2500	999	13	[	[	X
inlawrev-2500	999	14	1981	1981	NUM
inlawrev-2500	999	15	transfer	transfer	NOUN
inlawrev-2500	999	16	binder	binder	NOUN
inlawrev-2500	999	17	]	]	PUNCT
inlawrev-2500	999	18	tax	tax	NOUN
inlawrev-2500	999	19	ct	ct	PROPN
inlawrev-2500	999	20	.	.	PUNCT
inlawrev-2500	1000	1	rep	rep	PROPN
inlawrev-2500	1000	2	.	.	PROPN
inlawrev-2500	1000	3	(	(	PUNCT
inlawrev-2500	1000	4	cch	cch	PROPN
inlawrev-2500	1000	5	)	)	PUNCT
inlawrev-2500	1000	6	at	at	ADP
inlawrev-2500	1000	7	4189	4189	NUM
inlawrev-2500	1000	8	.	.	PUNCT
inlawrev-2500	1001	1	^^^see	^^^see	PROPN
inlawrev-2500	1001	2	notes	note	VERB
inlawrev-2500	1001	3	139	139	NUM
inlawrev-2500	1001	4	,	,	PUNCT
inlawrev-2500	1001	5	148	148	NUM
inlawrev-2500	1001	6	-	-	SYM
inlawrev-2500	1001	7	49	49	NUM
inlawrev-2500	1001	8	supra	supra	NOUN
inlawrev-2500	1001	9	and	and	CCONJ
inlawrev-2500	1001	10	accompanying	accompany	VERB
inlawrev-2500	1001	11	text	text	NOUN
inlawrev-2500	1001	12	.	.	PUNCT
inlawrev-2500	1002	1	^^^see	^^^see	PROPN
inlawrev-2500	1002	2	note	note	VERB
inlawrev-2500	1002	3	12	12	NUM
inlawrev-2500	1002	4	supra	supra	NOUN
inlawrev-2500	1002	5	.	.	PUNCT
inlawrev-2500	1003	1	1982	1982	NUM
inlawrev-2500	1003	2	]	]	PUNCT
inlawrev-2500	1003	3	personal	personal	ADJ
inlawrev-2500	1003	4	ser	ser	PROPN
inlawrev-2500	1003	5	vice	vice	PROPN
inlawrev-2500	1003	6	corpora	corpora	PROPN
inlawrev-2500	1003	7	tion	tion	PROPN
inlawrev-2500	1003	8	677	677	NUM
inlawrev-2500	1003	9	corporation	corporation	NOUN
inlawrev-2500	1003	10	with	with	ADP
inlawrev-2500	1003	11	all	all	DET
inlawrev-2500	1003	12	the	the	DET
inlawrev-2500	1003	13	benefits	benefit	NOUN
inlawrev-2500	1003	14	and	and	CCONJ
inlawrev-2500	1003	15	detriments	detriment	NOUN
inlawrev-2500	1003	16	of	of	ADP
inlawrev-2500	1003	17	that	that	DET
inlawrev-2500	1003	18	status	status	NOUN
inlawrev-2500	1003	19	.	.	PUNCT
inlawrev-2500	1004	1	perhaps	perhaps	ADV
inlawrev-2500	1004	2	this	this	DET
inlawrev-2500	1004	3	use	use	NOUN
inlawrev-2500	1004	4	of	of	ADP
inlawrev-2500	1004	5	section	section	NOUN
inlawrev-2500	1004	6	482	482	NUM
inlawrev-2500	1004	7	has	have	AUX
inlawrev-2500	1004	8	only	only	ADV
inlawrev-2500	1004	9	effectively	effectively	ADV
inlawrev-2500	1004	10	changed	change	VERB
inlawrev-2500	1004	11	the	the	DET
inlawrev-2500	1004	12	battlefield	battlefield	NOUN
inlawrev-2500	1004	13	with	with	ADP
inlawrev-2500	1004	14	little	little	ADJ
inlawrev-2500	1004	15	impact	impact	NOUN
inlawrev-2500	1004	16	on	on	ADP
inlawrev-2500	1004	17	ending	end	VERB
inlawrev-2500	1004	18	the	the	DET
inlawrev-2500	1004	19	war	war	NOUN
inlawrev-2500	1004	20	.	.	PUNCT
inlawrev-2500	1005	1	if	if	SCONJ
inlawrev-2500	1005	2	nothing	nothing	PRON
inlawrev-2500	1005	3	else	else	ADV
inlawrev-2500	1005	4	,	,	PUNCT
inlawrev-2500	1005	5	however	however	ADV
inlawrev-2500	1005	6	,	,	PUNCT
inlawrev-2500	1005	7	it	it	PRON
inlawrev-2500	1005	8	has	have	AUX
inlawrev-2500	1005	9	helped	help	VERB
inlawrev-2500	1005	10	to	to	ADP
inlawrev-2500	1005	11	even	even	ADV
inlawrev-2500	1005	12	the	the	DET
inlawrev-2500	1005	13	odds	odd	NOUN
inlawrev-2500	1005	14	.	.	PUNCT