id	sid	tid	token	lemma	pos
inlawrev-2531	1	1	indiana	indiana	PROPN
inlawrev-2531	1	2	law	law	PROPN
inlawrev-2531	1	3	review	review	NOUN
inlawrev-2531	1	4	xvi	xvi	NOUN
inlawrev-2531	1	5	.	.	PUNCT
inlawrev-2531	2	1	taxation	taxation	NOUN
inlawrev-2531	2	2	john	john	PROPN
inlawrev-2531	2	3	w.	w.	PROPN
inlawrev-2531	2	4	boyd	boyd	PROPN
inlawrev-2531	2	5	*	*	PROPN
inlawrev-2531	2	6	a.	a.	NOUN
inlawrev-2531	2	7	introduction	introduction	NOUN
inlawrev-2531	2	8	while	while	SCONJ
inlawrev-2531	2	9	the	the	DET
inlawrev-2531	2	10	1981	1981	NUM
inlawrev-2531	2	11	-	-	SYM
inlawrev-2531	2	12	82	82	NUM
inlawrev-2531	2	13	survey	survey	NOUN
inlawrev-2531	2	14	period	period	NOUN
inlawrev-2531	2	15	brought	bring	VERB
inlawrev-2531	2	16	radical	radical	ADJ
inlawrev-2531	2	17	changes	change	NOUN
inlawrev-2531	2	18	and	and	CCONJ
inlawrev-2531	2	19	significant	significant	ADJ
inlawrev-2531	2	20	developments	development	NOUN
inlawrev-2531	2	21	in	in	ADP
inlawrev-2531	2	22	the	the	DET
inlawrev-2531	2	23	area	area	NOUN
inlawrev-2531	2	24	of	of	ADP
inlawrev-2531	2	25	federal	federal	ADJ
inlawrev-2531	2	26	tax	tax	NOUN
inlawrev-2531	2	27	law	law	NOUN
inlawrev-2531	2	28	through	through	ADV
inlawrev-2531	2	29	,	,	PUNCT
inlawrev-2531	2	30	most	most	ADV
inlawrev-2531	2	31	significantly	significantly	ADV
inlawrev-2531	2	32	,	,	PUNCT
inlawrev-2531	2	33	the	the	DET
inlawrev-2531	2	34	enactment	enactment	NOUN
inlawrev-2531	2	35	of	of	ADP
inlawrev-2531	2	36	the	the	DET
inlawrev-2531	2	37	economic	economic	ADJ
inlawrev-2531	2	38	recovery	recovery	NOUN
inlawrev-2531	2	39	tax	tax	NOUN
inlawrev-2531	2	40	act	act	NOUN
inlawrev-2531	2	41	of	of	ADP
inlawrev-2531	2	42	1981	1981	NUM
inlawrev-2531	2	43	(	(	PUNCT
inlawrev-2531	2	44	erta),^	erta),^	X
inlawrev-2531	2	45	the	the	DET
inlawrev-2531	2	46	same	same	ADJ
inlawrev-2531	2	47	can	can	AUX
inlawrev-2531	2	48	not	not	PART
inlawrev-2531	2	49	be	be	AUX
inlawrev-2531	2	50	said	say	VERB
inlawrev-2531	2	51	with	with	ADP
inlawrev-2531	2	52	respect	respect	NOUN
inlawrev-2531	2	53	to	to	ADP
inlawrev-2531	2	54	case	case	NOUN
inlawrev-2531	2	55	and	and	CCONJ
inlawrev-2531	2	56	statutory	statutory	ADJ
inlawrev-2531	2	57	developments	development	NOUN
inlawrev-2531	2	58	in	in	ADP
inlawrev-2531	2	59	the	the	DET
inlawrev-2531	2	60	area	area	NOUN
inlawrev-2531	2	61	of	of	ADP
inlawrev-2531	2	62	indiana	indiana	PROPN
inlawrev-2531	2	63	tax	tax	PROPN
inlawrev-2531	2	64	law	law	NOUN
inlawrev-2531	2	65	.	.	PUNCT
inlawrev-2531	3	1	nevertheless	nevertheless	ADV
inlawrev-2531	3	2	,	,	PUNCT
inlawrev-2531	3	3	there	there	PRON
inlawrev-2531	3	4	are	be	VERB
inlawrev-2531	3	5	several	several	ADJ
inlawrev-2531	3	6	case	case	NOUN
inlawrev-2531	3	7	and	and	CCONJ
inlawrev-2531	3	8	statutory	statutory	ADJ
inlawrev-2531	3	9	developments	development	NOUN
inlawrev-2531	3	10	which	which	PRON
inlawrev-2531	3	11	occurred	occur	VERB
inlawrev-2531	3	12	during	during	ADP
inlawrev-2531	3	13	this	this	DET
inlawrev-2531	3	14	period	period	NOUN
inlawrev-2531	3	15	that	that	PRON
inlawrev-2531	3	16	are	be	AUX
inlawrev-2531	3	17	worthy	worthy	ADJ
inlawrev-2531	3	18	of	of	ADP
inlawrev-2531	3	19	comment	comment	NOUN
inlawrev-2531	3	20	not	not	PART
inlawrev-2531	3	21	only	only	ADV
inlawrev-2531	3	22	for	for	ADP
inlawrev-2531	3	23	the	the	DET
inlawrev-2531	3	24	purpose	purpose	NOUN
inlawrev-2531	3	25	of	of	ADP
inlawrev-2531	3	26	isolating	isolate	VERB
inlawrev-2531	3	27	their	their	PRON
inlawrev-2531	3	28	independent	independent	ADJ
inlawrev-2531	3	29	significance	significance	NOUN
inlawrev-2531	3	30	to	to	ADP
inlawrev-2531	3	31	particular	particular	ADJ
inlawrev-2531	3	32	areas	area	NOUN
inlawrev-2531	3	33	of	of	ADP
inlawrev-2531	3	34	indiana	indiana	PROPN
inlawrev-2531	3	35	tax	tax	PROPN
inlawrev-2531	3	36	law	law	NOUN
inlawrev-2531	3	37	,	,	PUNCT
inlawrev-2531	3	38	but	but	CCONJ
inlawrev-2531	3	39	also	also	ADV
inlawrev-2531	3	40	for	for	ADP
inlawrev-2531	3	41	the	the	DET
inlawrev-2531	3	42	purpose	purpose	NOUN
inlawrev-2531	3	43	of	of	ADP
inlawrev-2531	3	44	tracing	trace	VERB
inlawrev-2531	3	45	the	the	DET
inlawrev-2531	3	46	trends	trend	NOUN
inlawrev-2531	3	47	in	in	ADP
inlawrev-2531	3	48	the	the	DET
inlawrev-2531	3	49	overall	overall	ADJ
inlawrev-2531	3	50	development	development	NOUN
inlawrev-2531	3	51	of	of	ADP
inlawrev-2531	3	52	indiana	indiana	PROPN
inlawrev-2531	3	53	tax	tax	NOUN
inlawrev-2531	3	54	law	law	NOUN
inlawrev-2531	3	55	.	.	PUNCT
inlawrev-2531	4	1	insofar	insofar	ADV
inlawrev-2531	4	2	as	as	SCONJ
inlawrev-2531	4	3	the	the	DET
inlawrev-2531	4	4	judicial	judicial	ADJ
inlawrev-2531	4	5	developments	development	NOUN
inlawrev-2531	4	6	in	in	ADP
inlawrev-2531	4	7	the	the	DET
inlawrev-2531	4	8	area	area	NOUN
inlawrev-2531	4	9	of	of	ADP
inlawrev-2531	4	10	indiana	indiana	PROPN
inlawrev-2531	4	11	tax	tax	PROPN
inlawrev-2531	4	12	law	law	NOUN
inlawrev-2531	4	13	are	be	AUX
inlawrev-2531	4	14	concerned	concern	VERB
inlawrev-2531	4	15	,	,	PUNCT
inlawrev-2531	4	16	this	this	DET
inlawrev-2531	4	17	author	author	NOUN
inlawrev-2531	4	18	would	would	AUX
inlawrev-2531	4	19	agree	agree	VERB
inlawrev-2531	4	20	with	with	ADP
inlawrev-2531	4	21	the	the	DET
inlawrev-2531	4	22	comment	comment	NOUN
inlawrev-2531	4	23	made	make	VERB
inlawrev-2531	4	24	in	in	ADP
inlawrev-2531	4	25	last	last	ADJ
inlawrev-2531	4	26	year	year	NOUN
inlawrev-2531	4	27	's	's	PART
inlawrev-2531	4	28	survey^	survey^	NOUN
inlawrev-2531	4	29	with	with	ADP
inlawrev-2531	4	30	respect	respect	NOUN
inlawrev-2531	4	31	to	to	ADP
inlawrev-2531	4	32	the	the	DET
inlawrev-2531	4	33	significant	significant	ADJ
inlawrev-2531	4	34	case	case	NOUN
inlawrev-2531	4	35	of	of	ADP
inlawrev-2531	4	36	indiana	indiana	PROPN
inlawrev-2531	4	37	department	department	PROPN
inlawrev-2531	4	38	of	of	ADP
inlawrev-2531	4	39	revenue	revenue	NOUN
inlawrev-2531	4	40	v.	v.	ADP
inlawrev-2531	4	41	kimberly	kimberly	NOUN
inlawrev-2531	4	42	-	-	PUNCT
inlawrev-2531	4	43	clark	clark	PROPN
inlawrev-2531	4	44	corp.^	corp.^	PROPN
inlawrev-2531	4	45	that	that	SCONJ
inlawrev-2531	4	46	"	"	PUNCT
inlawrev-2531	4	47	common	common	ADJ
inlawrev-2531	4	48	sense	sense	NOUN
inlawrev-2531	4	49	is	be	AUX
inlawrev-2531	4	50	still	still	ADV
inlawrev-2531	4	51	the	the	DET
inlawrev-2531	4	52	prevailing	prevail	VERB
inlawrev-2531	4	53	yardstick	yardstick	NOUN
inlawrev-2531	4	54	in	in	ADP
inlawrev-2531	4	55	indiana	indiana	PROPN
inlawrev-2531	4	56	for	for	ADP
inlawrev-2531	4	57	measuring	measure	VERB
inlawrev-2531	4	58	state	state	NOUN
inlawrev-2531	4	59	tax	tax	NOUN
inlawrev-2531	4	60	liability	liability	NOUN
inlawrev-2531	4	61	.	.	PUNCT
inlawrev-2531	5	1	"^	"^	VERB
inlawrev-2531	5	2	this	this	PRON
inlawrev-2531	5	3	is	be	AUX
inlawrev-2531	5	4	evidenced	evidence	VERB
inlawrev-2531	5	5	by	by	ADP
inlawrev-2531	5	6	the	the	DET
inlawrev-2531	5	7	approach	approach	NOUN
inlawrev-2531	5	8	that	that	PRON
inlawrev-2531	5	9	the	the	DET
inlawrev-2531	5	10	indiana	indiana	PROPN
inlawrev-2531	5	11	supreme	supreme	PROPN
inlawrev-2531	5	12	court	court	PROPN
inlawrev-2531	5	13	and	and	CCONJ
inlawrev-2531	5	14	the	the	DET
inlawrev-2531	5	15	indiana	indiana	PROPN
inlawrev-2531	5	16	court	court	PROPN
inlawrev-2531	5	17	of	of	ADP
inlawrev-2531	5	18	appeals	appeal	NOUN
inlawrev-2531	5	19	have	have	AUX
inlawrev-2531	5	20	taken	take	VERB
inlawrev-2531	5	21	in	in	ADP
inlawrev-2531	5	22	most	most	ADJ
inlawrev-2531	5	23	of	of	ADP
inlawrev-2531	5	24	the	the	DET
inlawrev-2531	5	25	cases	case	NOUN
inlawrev-2531	5	26	discussed	discuss	VERB
inlawrev-2531	5	27	in	in	ADP
inlawrev-2531	5	28	this	this	DET
inlawrev-2531	5	29	survey.^	survey.^	NOUN
inlawrev-2531	5	30	although	although	SCONJ
inlawrev-2531	5	31	that	that	PRON
inlawrev-2531	5	32	is	be	AUX
inlawrev-2531	5	33	generally	generally	ADV
inlawrev-2531	5	34	the	the	DET
inlawrev-2531	5	35	case	case	NOUN
inlawrev-2531	5	36	,	,	PUNCT
inlawrev-2531	5	37	the	the	DET
inlawrev-2531	5	38	area	area	NOUN
inlawrev-2531	5	39	of	of	ADP
inlawrev-2531	5	40	taxation	taxation	NOUN
inlawrev-2531	5	41	,	,	PUNCT
inlawrev-2531	5	42	being	be	AUX
inlawrev-2531	5	43	a	a	DET
inlawrev-2531	5	44	code	code	NOUN
inlawrev-2531	5	45	as	as	SCONJ
inlawrev-2531	5	46	opposed	oppose	VERB
inlawrev-2531	5	47	to	to	ADP
inlawrev-2531	5	48	a	a	DET
inlawrev-2531	5	49	common	common	ADJ
inlawrev-2531	5	50	law	law	NOUN
inlawrev-2531	5	51	discipline	discipline	NOUN
inlawrev-2531	5	52	,	,	PUNCT
inlawrev-2531	5	53	often	often	ADV
inlawrev-2531	5	54	turns	turn	VERB
inlawrev-2531	5	55	on	on	ADP
inlawrev-2531	5	56	technical	technical	ADJ
inlawrev-2531	5	57	aspects	aspect	NOUN
inlawrev-2531	5	58	.	.	PUNCT
inlawrev-2531	6	1	the	the	DET
inlawrev-2531	6	2	importance	importance	NOUN
inlawrev-2531	6	3	of	of	ADP
inlawrev-2531	6	4	the	the	DET
inlawrev-2531	6	5	technician	technician	NOUN
inlawrev-2531	6	6	is	be	AUX
inlawrev-2531	6	7	highlighted	highlight	VERB
inlawrev-2531	6	8	in	in	ADP
inlawrev-2531	6	9	certain	certain	ADJ
inlawrev-2531	6	10	cases	case	NOUN
inlawrev-2531	6	11	handed	hand	VERB
inlawrev-2531	6	12	down	down	ADP
inlawrev-2531	6	13	during	during	ADP
inlawrev-2531	6	14	the	the	DET
inlawrev-2531	6	15	survey	survey	NOUN
inlawrev-2531	6	16	period	period	NOUN
inlawrev-2531	6	17	.	.	PUNCT
inlawrev-2531	7	1	®	®	NOUN
inlawrev-2531	7	2	insofar	insofar	ADV
inlawrev-2531	7	3	as	as	SCONJ
inlawrev-2531	7	4	the	the	DET
inlawrev-2531	7	5	statutory	statutory	ADJ
inlawrev-2531	7	6	area	area	NOUN
inlawrev-2531	7	7	is	be	AUX
inlawrev-2531	7	8	concerned	concern	VERB
inlawrev-2531	7	9	,	,	PUNCT
inlawrev-2531	7	10	there	there	PRON
inlawrev-2531	7	11	are	be	VERB
inlawrev-2531	7	12	likewise	likewise	ADV
inlawrev-2531	7	13	specific	specific	ADJ
inlawrev-2531	7	14	statutory	statutory	ADJ
inlawrev-2531	7	15	developments	development	NOUN
inlawrev-2531	7	16	and	and	CCONJ
inlawrev-2531	7	17	general	general	ADJ
inlawrev-2531	7	18	statutory	statutory	ADJ
inlawrev-2531	7	19	trends	trend	NOUN
inlawrev-2531	7	20	which	which	PRON
inlawrev-2531	7	21	are	be	AUX
inlawrev-2531	7	22	worthy	worthy	ADJ
inlawrev-2531	7	23	of	of	ADP
inlawrev-2531	7	24	comment	comment	NOUN
inlawrev-2531	7	25	.	.	PUNCT
inlawrev-2531	8	1	certain	certain	ADJ
inlawrev-2531	8	2	of	of	ADP
inlawrev-2531	8	3	these	these	DET
inlawrev-2531	8	4	specific	specific	ADJ
inlawrev-2531	8	5	statutory	statutory	ADJ
inlawrev-2531	8	6	professional	professional	ADJ
inlawrev-2531	8	7	member	member	NOUN
inlawrev-2531	8	8	of	of	ADP
inlawrev-2531	8	9	the	the	DET
inlawrev-2531	8	10	law	law	NOUN
inlawrev-2531	8	11	firm	firm	NOUN
inlawrev-2531	8	12	of	of	ADP
inlawrev-2531	8	13	mchale	mchale	PROPN
inlawrev-2531	8	14	cook	cook	PROPN
inlawrev-2531	8	15	&	&	CCONJ
inlawrev-2531	8	16	welch	welch	PROPN
inlawrev-2531	8	17	,	,	PUNCT
inlawrev-2531	8	18	p.c	p.c	PROPN
inlawrev-2531	8	19	,	,	PUNCT
inlawrev-2531	8	20	indianapolis	indianapolis	PROPN
inlawrev-2531	8	21	,	,	PUNCT
inlawrev-2531	8	22	indiana	indiana	PROPN
inlawrev-2531	8	23	.	.	PUNCT
inlawrev-2531	9	1	b.a	b.a	PROPN
inlawrev-2531	9	2	.	.	PROPN
inlawrev-2531	9	3	,	,	PUNCT
inlawrev-2531	9	4	northwestern	northwestern	ADJ
inlawrev-2531	9	5	university	university	NOUN
inlawrev-2531	9	6	,	,	PUNCT
inlawrev-2531	9	7	1973	1973	NUM
inlawrev-2531	9	8	;	;	PUNCT
inlawrev-2531	9	9	j.d	j.d	PROPN
inlawrev-2531	9	10	.	.	PROPN
inlawrev-2531	9	11	,	,	PUNCT
inlawrev-2531	9	12	indiana	indiana	PROPN
inlawrev-2531	9	13	university	university	PROPN
inlawrev-2531	9	14	school	school	NOUN
inlawrev-2531	9	15	of	of	ADP
inlawrev-2531	9	16	law	law	NOUN
inlawrev-2531	9	17	—	—	PUNCT
inlawrev-2531	9	18	indianapolis	indianapolis	PROPN
inlawrev-2531	9	19	,	,	PUNCT
inlawrev-2531	9	20	1976	1976	NUM
inlawrev-2531	9	21	.	.	PUNCT
inlawrev-2531	10	1	the	the	DET
inlawrev-2531	10	2	author	author	NOUN
inlawrev-2531	10	3	wishes	wish	VERB
inlawrev-2531	10	4	to	to	PART
inlawrev-2531	10	5	acknowledge	acknowledge	VERB
inlawrev-2531	10	6	the	the	DET
inlawrev-2531	10	7	efforts	effort	NOUN
inlawrev-2531	10	8	of	of	ADP
inlawrev-2531	10	9	the	the	DET
inlawrev-2531	10	10	indiana	indiana	PROPN
inlawrev-2531	10	11	law	law	PROPN
inlawrev-2531	10	12	review	review	NOUN
inlawrev-2531	10	13	staff	staff	NOUN
inlawrev-2531	10	14	and	and	CCONJ
inlawrev-2531	10	15	,	,	PUNCT
inlawrev-2531	10	16	in	in	ADP
inlawrev-2531	10	17	particular	particular	ADJ
inlawrev-2531	10	18	,	,	PUNCT
inlawrev-2531	10	19	of	of	ADP
inlawrev-2531	10	20	craig	craig	PROPN
inlawrev-2531	10	21	a.	a.	PROPN
inlawrev-2531	10	22	etter	etter	PROPN
inlawrev-2531	10	23	in	in	ADP
inlawrev-2531	10	24	preparing	prepare	VERB
inlawrev-2531	10	25	this	this	DET
inlawrev-2531	10	26	article	article	NOUN
inlawrev-2531	10	27	.	.	PUNCT
inlawrev-2531	11	1	tub	tub	PROPN
inlawrev-2531	11	2	.	.	PUNCT
inlawrev-2531	12	1	l.	l.	PROPN
inlawrev-2531	12	2	no	no	INTJ
inlawrev-2531	12	3	.	.	PROPN
inlawrev-2531	13	1	97	97	NUM
inlawrev-2531	13	2	-	-	SYM
inlawrev-2531	13	3	34	34	NUM
inlawrev-2531	13	4	,	,	PUNCT
inlawrev-2531	13	5	95	95	NUM
inlawrev-2531	13	6	stat	stat	NOUN
inlawrev-2531	13	7	.	.	PUNCT
inlawrev-2531	14	1	172	172	NUM
inlawrev-2531	14	2	(	(	PUNCT
inlawrev-2531	14	3	1981	1981	NUM
inlawrev-2531	14	4	)	)	PUNCT
inlawrev-2531	14	5	.	.	PUNCT
inlawrev-2531	15	1	discussion	discussion	NOUN
inlawrev-2531	15	2	of	of	ADP
inlawrev-2531	15	3	the	the	DET
inlawrev-2531	15	4	economic	economic	ADJ
inlawrev-2531	15	5	recovery	recovery	NOUN
inlawrev-2531	15	6	tax	tax	NOUN
inlawrev-2531	15	7	act	act	NOUN
inlawrev-2531	15	8	of	of	ADP
inlawrev-2531	15	9	1981	1981	NUM
inlawrev-2531	15	10	(	(	PUNCT
inlawrev-2531	15	11	erta	erta	NOUN
inlawrev-2531	15	12	)	)	PUNCT
inlawrev-2531	15	13	is	be	AUX
inlawrev-2531	15	14	,	,	PUNCT
inlawrev-2531	15	15	of	of	ADP
inlawrev-2531	15	16	course	course	NOUN
inlawrev-2531	15	17	,	,	PUNCT
inlawrev-2531	15	18	beyond	beyond	ADP
inlawrev-2531	15	19	the	the	DET
inlawrev-2531	15	20	scope	scope	NOUN
inlawrev-2531	15	21	of	of	ADP
inlawrev-2531	15	22	this	this	DET
inlawrev-2531	15	23	article	article	NOUN
inlawrev-2531	15	24	.	.	PUNCT
inlawrev-2531	16	1	erta	erta	PROPN
inlawrev-2531	16	2	was	be	AUX
inlawrev-2531	16	3	,	,	PUNCT
inlawrev-2531	16	4	however	however	ADV
inlawrev-2531	16	5	,	,	PUNCT
inlawrev-2531	16	6	the	the	DET
inlawrev-2531	16	7	basis	basis	NOUN
inlawrev-2531	16	8	for	for	ADP
inlawrev-2531	16	9	many	many	ADJ
inlawrev-2531	16	10	of	of	ADP
inlawrev-2531	16	11	the	the	DET
inlawrev-2531	16	12	more	more	ADV
inlawrev-2531	16	13	significant	significant	ADJ
inlawrev-2531	16	14	legislative	legislative	ADJ
inlawrev-2531	16	15	developments	development	NOUN
inlawrev-2531	16	16	of	of	ADP
inlawrev-2531	16	17	the	the	DET
inlawrev-2531	16	18	survey	survey	NOUN
inlawrev-2531	16	19	period	period	NOUN
inlawrev-2531	16	20	.	.	PUNCT
inlawrev-2531	17	1	see	see	VERB
inlawrev-2531	17	2	infra	infra	NOUN
inlawrev-2531	17	3	text	text	NOUN
inlawrev-2531	17	4	accompanying	accompanying	ADJ
inlawrev-2531	17	5	notes	note	NOUN
inlawrev-2531	17	6	93	93	NUM
inlawrev-2531	17	7	-	-	SYM
inlawrev-2531	17	8	123	123	NUM
inlawrev-2531	17	9	.	.	PUNCT
inlawrev-2531	18	1	^king	^king	NOUN
inlawrev-2531	18	2	,	,	PUNCT
inlawrev-2531	18	3	taxation	taxation	NOUN
inlawrev-2531	18	4	,	,	PUNCT
inlawrev-2531	18	5	1981	1981	NUM
inlawrev-2531	18	6	survey	survey	NOUN
inlawrev-2531	18	7	of	of	ADP
inlawrev-2531	18	8	recent	recent	ADJ
inlawrev-2531	18	9	developments	development	NOUN
inlawrev-2531	18	10	in	in	ADP
inlawrev-2531	18	11	indiana	indiana	PROPN
inlawrev-2531	18	12	law	law	PROPN
inlawrev-2531	18	13	,	,	PUNCT
inlawrev-2531	18	14	15	15	NUM
inlawrev-2531	18	15	ind	ind	NOUN
inlawrev-2531	18	16	.	.	PUNCT
inlawrev-2531	19	1	l.	l.	PROPN
inlawrev-2531	19	2	rev	rev	PROPN
inlawrev-2531	19	3	.	.	PROPN
inlawrev-2531	19	4	409	409	NUM
inlawrev-2531	19	5	(	(	PUNCT
inlawrev-2531	19	6	1982	1982	NUM
inlawrev-2531	19	7	)	)	PUNCT
inlawrev-2531	19	8	.	.	PUNCT
inlawrev-2531	20	1	^416	^416	PUNCT
inlawrev-2531	20	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	20	3	1264	1264	NUM
inlawrev-2531	20	4	(	(	PUNCT
inlawrev-2531	20	5	ind	ind	NOUN
inlawrev-2531	20	6	.	.	PUNCT
inlawrev-2531	20	7	1981	1981	NUM
inlawrev-2531	20	8	)	)	PUNCT
inlawrev-2531	20	9	.	.	PUNCT
inlawrev-2531	21	1	^king	^king	NOUN
inlawrev-2531	21	2	,	,	PUNCT
inlawrev-2531	21	3	supra	supra	ADJ
inlawrev-2531	21	4	note	note	NOUN
inlawrev-2531	21	5	2	2	NUM
inlawrev-2531	21	6	,	,	PUNCT
inlawrev-2531	21	7	at	at	ADP
inlawrev-2531	21	8	409	409	NUM
inlawrev-2531	21	9	.	.	PUNCT
inlawrev-2531	21	10	'	'	PUNCT
inlawrev-2531	21	11	see	see	VERB
inlawrev-2531	21	12	,	,	PUNCT
inlawrev-2531	21	13	e.g.	e.g.	ADV
inlawrev-2531	21	14	,	,	PUNCT
inlawrev-2531	21	15	park	park	NOUN
inlawrev-2531	21	16	100	100	NUM
inlawrev-2531	21	17	dev	dev	PROPN
inlawrev-2531	21	18	.	.	PUNCT
inlawrev-2531	21	19	co.	co.	PROPN
inlawrev-2531	22	1	v.	v.	ADP
inlawrev-2531	22	2	indiana	indiana	PROPN
inlawrev-2531	22	3	dep't	dep't	PROPN
inlawrev-2531	22	4	of	of	ADP
inlawrev-2531	22	5	state	state	NOUN
inlawrev-2531	22	6	revenue	revenue	NOUN
inlawrev-2531	22	7	,	,	PUNCT
inlawrev-2531	22	8	429	429	NUM
inlawrev-2531	22	9	n.e.2d	n.e.2d	NOUN
inlawrev-2531	22	10	220	220	NUM
inlawrev-2531	22	11	(	(	PUNCT
inlawrev-2531	22	12	ind	ind	NOUN
inlawrev-2531	22	13	.	.	PUNCT
inlawrev-2531	22	14	1981	1981	NUM
inlawrev-2531	22	15	)	)	PUNCT
inlawrev-2531	22	16	.	.	PUNCT
inlawrev-2531	23	1	this	this	DET
inlawrev-2531	23	2	case	case	NOUN
inlawrev-2531	23	3	is	be	AUX
inlawrev-2531	23	4	discussed	discuss	VERB
inlawrev-2531	23	5	later	later	ADV
inlawrev-2531	23	6	in	in	ADP
inlawrev-2531	23	7	this	this	DET
inlawrev-2531	23	8	article	article	NOUN
inlawrev-2531	23	9	.	.	PUNCT
inlawrev-2531	24	1	see	see	VERB
inlawrev-2531	24	2	infra	infra	NOUN
inlawrev-2531	24	3	text	text	NOUN
inlawrev-2531	24	4	accompanying	accompany	VERB
inlawrev-2531	24	5	notes	note	NOUN
inlawrev-2531	24	6	69	69	NUM
inlawrev-2531	24	7	-	-	SYM
inlawrev-2531	24	8	72	72	NUM
inlawrev-2531	24	9	.	.	PUNCT
inlawrev-2531	24	10	^see	^see	NUM
inlawrev-2531	24	11	,	,	PUNCT
inlawrev-2531	24	12	e.g.	e.g.	ADV
inlawrev-2531	24	13	,	,	PUNCT
inlawrev-2531	24	14	indiana	indiana	PROPN
inlawrev-2531	24	15	dep't	dep't	NOUN
inlawrev-2531	24	16	of	of	ADP
inlawrev-2531	24	17	revenue	revenue	NOUN
inlawrev-2531	24	18	v.	v.	PROPN
inlawrev-2531	24	19	united	united	PROPN
inlawrev-2531	24	20	states	states	PROPN
inlawrev-2531	24	21	steel	steel	PROPN
inlawrev-2531	24	22	corp	corp	PROPN
inlawrev-2531	24	23	.	.	PROPN
inlawrev-2531	24	24	,	,	PUNCT
inlawrev-2531	24	25	425	425	NUM
inlawrev-2531	24	26	n.e.2d	n.e.2d	NOUN
inlawrev-2531	24	27	659	659	NUM
inlawrev-2531	24	28	(	(	PUNCT
inlawrev-2531	24	29	ind	ind	NOUN
inlawrev-2531	24	30	.	.	PUNCT
inlawrev-2531	25	1	ct	ct	PROPN
inlawrev-2531	25	2	.	.	PUNCT
inlawrev-2531	26	1	app	app	PROPN
inlawrev-2531	26	2	.	.	PROPN
inlawrev-2531	26	3	1981	1981	NUM
inlawrev-2531	26	4	)	)	PUNCT
inlawrev-2531	26	5	.	.	PUNCT
inlawrev-2531	27	1	one	one	NUM
inlawrev-2531	27	2	highlight	highlight	NOUN
inlawrev-2531	27	3	of	of	ADP
inlawrev-2531	27	4	this	this	DET
inlawrev-2531	27	5	case	case	NOUN
inlawrev-2531	27	6	is	be	AUX
inlawrev-2531	27	7	the	the	DET
inlawrev-2531	27	8	importance	importance	NOUN
inlawrev-2531	27	9	the	the	DET
inlawrev-2531	27	10	court	court	NOUN
inlawrev-2531	27	11	placed	place	VERB
inlawrev-2531	27	12	upon	upon	SCONJ
inlawrev-2531	27	13	segregating	segregate	VERB
inlawrev-2531	27	14	accounts	account	NOUN
inlawrev-2531	27	15	to	to	PART
inlawrev-2531	27	16	track	track	VERB
inlawrev-2531	27	17	and	and	CCONJ
inlawrev-2531	27	18	support	support	VERB
inlawrev-2531	27	19	sales	sale	NOUN
inlawrev-2531	27	20	and	and	CCONJ
inlawrev-2531	27	21	use	use	VERB
inlawrev-2531	27	22	tax	tax	NOUN
inlawrev-2531	27	23	exemptions	exemption	NOUN
inlawrev-2531	27	24	.	.	PUNCT
inlawrev-2531	28	1	355	355	NUM
inlawrev-2531	28	2	356	356	NUM
inlawrev-2531	28	3	indiana	indiana	NOUN
inlawrev-2531	28	4	law	law	PROPN
inlawrev-2531	28	5	review	review	NOUN
inlawrev-2531	28	6	[	[	X
inlawrev-2531	28	7	vol	vol	NOUN
inlawrev-2531	28	8	.	.	PUNCT
inlawrev-2531	29	1	16:355	16:355	NUM
inlawrev-2531	29	2	developments	development	NOUN
inlawrev-2531	29	3	will	will	AUX
inlawrev-2531	29	4	be	be	AUX
inlawrev-2531	29	5	discussed	discuss	VERB
inlawrev-2531	29	6	in	in	ADP
inlawrev-2531	29	7	some	some	DET
inlawrev-2531	29	8	detail	detail	NOUN
inlawrev-2531	29	9	,	,	PUNCT
inlawrev-2531	29	10	while	while	SCONJ
inlawrev-2531	29	11	other	other	ADJ
inlawrev-2531	29	12	statutory	statutory	ADJ
inlawrev-2531	29	13	developments	development	NOUN
inlawrev-2531	29	14	of	of	ADP
inlawrev-2531	29	15	a	a	DET
inlawrev-2531	29	16	specialized	specialized	ADJ
inlawrev-2531	29	17	nature	nature	NOUN
inlawrev-2531	29	18	will	will	AUX
inlawrev-2531	29	19	merely	merely	ADV
inlawrev-2531	29	20	be	be	AUX
inlawrev-2531	29	21	noted	note	VERB
inlawrev-2531	29	22	.	.	PUNCT
inlawrev-2531	30	1	the	the	DET
inlawrev-2531	30	2	1982	1982	NUM
inlawrev-2531	30	3	general	general	ADJ
inlawrev-2531	30	4	assembly	assembly	NOUN
inlawrev-2531	30	5	did	do	AUX
inlawrev-2531	30	6	continue	continue	VERB
inlawrev-2531	30	7	the	the	DET
inlawrev-2531	30	8	process	process	NOUN
inlawrev-2531	30	9	of	of	ADP
inlawrev-2531	30	10	recodifying	recodifye	VERB
inlawrev-2531	30	11	the	the	DET
inlawrev-2531	30	12	various	various	ADJ
inlawrev-2531	30	13	acts	act	NOUN
inlawrev-2531	30	14	in	in	ADP
inlawrev-2531	30	15	title	title	NOUN
inlawrev-2531	30	16	6	6	NUM
inlawrev-2531	30	17	of	of	ADP
inlawrev-2531	30	18	the	the	DET
inlawrev-2531	30	19	indiana	indiana	PROPN
inlawrev-2531	30	20	code	code	PROPN
inlawrev-2531	30	21	by	by	ADP
inlawrev-2531	30	22	enacting	enact	VERB
inlawrev-2531	30	23	public	public	ADJ
inlawrev-2531	30	24	law	law	NOUN
inlawrev-2531	30	25	59	59	NUM
inlawrev-2531	30	26	which	which	PRON
inlawrev-2531	30	27	is	be	AUX
inlawrev-2531	30	28	a	a	DET
inlawrev-2531	30	29	recodification	recodification	NOUN
inlawrev-2531	30	30	of	of	ADP
inlawrev-2531	30	31	the	the	DET
inlawrev-2531	30	32	indiana	indiana	PROPN
inlawrev-2531	30	33	motor	motor	PROPN
inlawrev-2531	30	34	carrier	carrier	PROPN
inlawrev-2531	30	35	fuel	fuel	NOUN
inlawrev-2531	30	36	tax.^	tax.^	PROPN
inlawrev-2531	30	37	of	of	ADP
inlawrev-2531	30	38	more	more	ADJ
inlawrev-2531	30	39	general	general	ADJ
inlawrev-2531	30	40	significance	significance	NOUN
inlawrev-2531	30	41	,	,	PUNCT
inlawrev-2531	30	42	however	however	ADV
inlawrev-2531	30	43	,	,	PUNCT
inlawrev-2531	30	44	was	be	AUX
inlawrev-2531	30	45	the	the	DET
inlawrev-2531	30	46	indiana	indiana	PROPN
inlawrev-2531	30	47	legislature	legislature	NOUN
inlawrev-2531	30	48	's	's	PART
inlawrev-2531	30	49	selective	selective	ADJ
inlawrev-2531	30	50	acceptance	acceptance	NOUN
inlawrev-2531	30	51	of	of	ADP
inlawrev-2531	30	52	portions	portion	NOUN
inlawrev-2531	30	53	of	of	ADP
inlawrev-2531	30	54	erta	erta	NOUN
inlawrev-2531	30	55	in	in	ADP
inlawrev-2531	30	56	its	its	PRON
inlawrev-2531	30	57	traditional	traditional	ADJ
inlawrev-2531	30	58	updating	updating	NOUN
inlawrev-2531	30	59	of	of	ADP
inlawrev-2531	30	60	the	the	DET
inlawrev-2531	30	61	internal	internal	ADJ
inlawrev-2531	30	62	revenue	revenue	NOUN
inlawrev-2531	30	63	code	code	NOUN
inlawrev-2531	30	64	references	reference	NOUN
inlawrev-2531	30	65	in	in	ADP
inlawrev-2531	30	66	title	title	NOUN
inlawrev-2531	30	67	6	6	NUM
inlawrev-2531	30	68	.	.	PUNCT
inlawrev-2531	30	69	®	®	NOUN
inlawrev-2531	30	70	also	also	ADV
inlawrev-2531	30	71	to	to	PART
inlawrev-2531	30	72	be	be	AUX
inlawrev-2531	30	73	noted	note	VERB
inlawrev-2531	30	74	is	be	AUX
inlawrev-2531	30	75	the	the	DET
inlawrev-2531	30	76	increased	increase	VERB
inlawrev-2531	30	77	volume	volume	NOUN
inlawrev-2531	30	78	of	of	ADP
inlawrev-2531	30	79	administrative	administrative	ADJ
inlawrev-2531	30	80	rulings	ruling	NOUN
inlawrev-2531	30	81	®	®	NOUN
inlawrev-2531	30	82	issued	issue	VERB
inlawrev-2531	30	83	by	by	ADP
inlawrev-2531	30	84	the	the	DET
inlawrev-2531	30	85	indiana	indiana	PROPN
inlawrev-2531	30	86	department	department	PROPN
inlawrev-2531	30	87	of	of	ADP
inlawrev-2531	30	88	state	state	PROPN
inlawrev-2531	30	89	revenue	revenue	NOUN
inlawrev-2531	30	90	(	(	PUNCT
inlawrev-2531	30	91	revenue	revenue	NOUN
inlawrev-2531	30	92	department	department	PROPN
inlawrev-2531	30	93	)	)	PUNCT
inlawrev-2531	30	94	during	during	ADP
inlawrev-2531	30	95	the	the	DET
inlawrev-2531	30	96	past	past	ADJ
inlawrev-2531	30	97	survey	survey	NOUN
inlawrev-2531	30	98	period	period	NOUN
inlawrev-2531	30	99	.	.	PUNCT
inlawrev-2531	31	1	the	the	DET
inlawrev-2531	31	2	increased	increase	VERB
inlawrev-2531	31	3	number	number	NOUN
inlawrev-2531	31	4	of	of	ADP
inlawrev-2531	31	5	rulings	ruling	NOUN
inlawrev-2531	31	6	has	have	AUX
inlawrev-2531	31	7	been	be	AUX
inlawrev-2531	31	8	helpful	helpful	ADJ
inlawrev-2531	31	9	to	to	ADP
inlawrev-2531	31	10	the	the	DET
inlawrev-2531	31	11	practitioner	practitioner	NOUN
inlawrev-2531	31	12	planning	planning	NOUN
inlawrev-2531	31	13	transactions	transaction	NOUN
inlawrev-2531	31	14	and	and	CCONJ
inlawrev-2531	31	15	evaluating	evaluate	VERB
inlawrev-2531	31	16	controversies	controversy	NOUN
inlawrev-2531	31	17	,	,	PUNCT
inlawrev-2531	31	18	because	because	SCONJ
inlawrev-2531	31	19	they	they	PRON
inlawrev-2531	31	20	provide	provide	VERB
inlawrev-2531	31	21	an	an	DET
inlawrev-2531	31	22	ever	ever	ADV
inlawrev-2531	31	23	-	-	PUNCT
inlawrev-2531	31	24	growing	grow	VERB
inlawrev-2531	31	25	body	body	NOUN
inlawrev-2531	31	26	of	of	ADP
inlawrev-2531	31	27	authority	authority	NOUN
inlawrev-2531	31	28	from	from	ADP
inlawrev-2531	31	29	which	which	PRON
inlawrev-2531	31	30	to	to	PART
inlawrev-2531	31	31	draw	draw	VERB
inlawrev-2531	31	32	when	when	SCONJ
inlawrev-2531	31	33	evaluating	evaluate	VERB
inlawrev-2531	31	34	a	a	DET
inlawrev-2531	31	35	particular	particular	ADJ
inlawrev-2531	31	36	set	set	NOUN
inlawrev-2531	31	37	of	of	ADP
inlawrev-2531	31	38	circumstances	circumstance	NOUN
inlawrev-2531	31	39	.	.	PUNCT
inlawrev-2531	32	1	as	as	ADP
inlawrev-2531	32	2	an	an	DET
inlawrev-2531	32	3	adjunct	adjunct	ADJ
inlawrev-2531	32	4	to	to	ADP
inlawrev-2531	32	5	noting	note	VERB
inlawrev-2531	32	6	the	the	DET
inlawrev-2531	32	7	rulings	ruling	NOUN
inlawrev-2531	32	8	activity	activity	NOUN
inlawrev-2531	32	9	of	of	ADP
inlawrev-2531	32	10	the	the	DET
inlawrev-2531	32	11	revenue	revenue	NOUN
inlawrev-2531	32	12	department	department	NOUN
inlawrev-2531	32	13	,	,	PUNCT
inlawrev-2531	32	14	the	the	DET
inlawrev-2531	32	15	efforts	effort	NOUN
inlawrev-2531	32	16	of	of	ADP
inlawrev-2531	32	17	the	the	DET
inlawrev-2531	32	18	revenue	revenue	NOUN
inlawrev-2531	32	19	department	department	NOUN
inlawrev-2531	32	20	to	to	PART
inlawrev-2531	32	21	update	update	VERB
inlawrev-2531	32	22	regulations	regulation	NOUN
inlawrev-2531	32	23	and	and	CCONJ
inlawrev-2531	32	24	to	to	PART
inlawrev-2531	32	25	issue	issue	VERB
inlawrev-2531	32	26	explanatory	explanatory	ADJ
inlawrev-2531	32	27	releases	release	NOUN
inlawrev-2531	32	28	or	or	CCONJ
inlawrev-2531	32	29	guidelines	guideline	NOUN
inlawrev-2531	32	30	should	should	AUX
inlawrev-2531	32	31	also	also	ADV
inlawrev-2531	32	32	be	be	AUX
inlawrev-2531	32	33	noted	note	VERB
inlawrev-2531	32	34	.	.	PUNCT
inlawrev-2531	33	1	while	while	SCONJ
inlawrev-2531	33	2	these	these	DET
inlawrev-2531	33	3	administrative	administrative	ADJ
inlawrev-2531	33	4	activities	activity	NOUN
inlawrev-2531	33	5	have	have	AUX
inlawrev-2531	33	6	been	be	AUX
inlawrev-2531	33	7	beneficial	beneficial	ADJ
inlawrev-2531	33	8	to	to	ADP
inlawrev-2531	33	9	the	the	DET
inlawrev-2531	33	10	practitioner	practitioner	NOUN
inlawrev-2531	33	11	by	by	ADP
inlawrev-2531	33	12	providing	provide	VERB
inlawrev-2531	33	13	a	a	DET
inlawrev-2531	33	14	published	publish	VERB
inlawrev-2531	33	15	basis	basis	NOUN
inlawrev-2531	33	16	for	for	ADP
inlawrev-2531	33	17	determining	determine	VERB
inlawrev-2531	33	18	the	the	DET
inlawrev-2531	33	19	view	view	NOUN
inlawrev-2531	33	20	of	of	ADP
inlawrev-2531	33	21	the	the	DET
inlawrev-2531	33	22	revenue	revenue	NOUN
inlawrev-2531	33	23	department	department	PROPN
inlawrev-2531	33	24	as	as	ADP
inlawrev-2531	33	25	to	to	ADP
inlawrev-2531	33	26	a	a	DET
inlawrev-2531	33	27	particular	particular	ADJ
inlawrev-2531	33	28	issue	issue	NOUN
inlawrev-2531	33	29	,	,	PUNCT
inlawrev-2531	33	30	they	they	PRON
inlawrev-2531	33	31	also	also	ADV
inlawrev-2531	33	32	provide	provide	VERB
inlawrev-2531	33	33	a	a	DET
inlawrev-2531	33	34	basis	basis	NOUN
inlawrev-2531	33	35	for	for	ADP
inlawrev-2531	33	36	litigation.^	litigation.^	NOUN
inlawrev-2531	33	37	"	"	PUNCT
inlawrev-2531	33	38	b.	b.	PROPN
inlawrev-2531	33	39	sales	sale	NOUN
inlawrev-2531	33	40	and	and	CCONJ
inlawrev-2531	33	41	use	use	VERB
inlawrev-2531	33	42	tax	tax	NOUN
inlawrev-2531	33	43	decisions	decision	NOUN
inlawrev-2531	33	44	the	the	DET
inlawrev-2531	33	45	"	"	PUNCT
inlawrev-2531	33	46	double	double	ADJ
inlawrev-2531	33	47	direct	direct	ADJ
inlawrev-2531	33	48	"	"	PUNCT
inlawrev-2531	33	49	language	language	NOUN
inlawrev-2531	33	50	of	of	ADP
inlawrev-2531	33	51	the	the	DET
inlawrev-2531	33	52	sales	sale	NOUN
inlawrev-2531	33	53	and	and	CCONJ
inlawrev-2531	33	54	use	use	VERB
inlawrev-2531	33	55	tax	tax	NOUN
inlawrev-2531	33	56	exemption	exemption	NOUN
inlawrev-2531	33	57	for	for	ADP
inlawrev-2531	33	58	transactions	transaction	NOUN
inlawrev-2531	33	59	involving	involve	VERB
inlawrev-2531	33	60	machinery	machinery	NOUN
inlawrev-2531	33	61	,	,	PUNCT
inlawrev-2531	33	62	tools	tool	NOUN
inlawrev-2531	33	63	,	,	PUNCT
inlawrev-2531	33	64	and	and	CCONJ
inlawrev-2531	33	65	equipment	equipment	NOUN
inlawrev-2531	33	66	used	use	VERB
inlawrev-2531	33	67	for	for	ADP
inlawrev-2531	33	68	manufacturing	manufacturing	NOUN
inlawrev-2531	33	69	"	"	PUNCT
inlawrev-2531	33	70	has	have	AUX
inlawrev-2531	33	71	lead	lead	VERB
inlawrev-2531	33	72	to	to	ADP
inlawrev-2531	33	73	substantial	substantial	ADJ
inlawrev-2531	33	74	litigation	litigation	NOUN
inlawrev-2531	33	75	over	over	ADP
inlawrev-2531	33	76	what	what	PRON
inlawrev-2531	33	77	qualifies	qualify	VERB
inlawrev-2531	33	78	for	for	ADP
inlawrev-2531	33	79	the	the	DET
inlawrev-2531	33	80	exemption	exemption	NOUN
inlawrev-2531	33	81	.	.	PUNCT
inlawrev-2531	34	1	the	the	DET
inlawrev-2531	34	2	statutory	statutory	ADJ
inlawrev-2531	34	3	language	language	NOUN
inlawrev-2531	34	4	restricts	restrict	VERB
inlawrev-2531	34	5	the	the	DET
inlawrev-2531	34	6	application	application	NOUN
inlawrev-2531	34	7	of	of	ADP
inlawrev-2531	34	8	the	the	DET
inlawrev-2531	34	9	exemption	exemption	NOUN
inlawrev-2531	34	10	to	to	ADP
inlawrev-2531	34	11	manufacturing	manufacturing	NOUN
inlawrev-2531	34	12	equipment	equipment	NOUN
inlawrev-2531	34	13	which	which	PRON
inlawrev-2531	34	14	is	be	AUX
inlawrev-2531	34	15	directly	directly	ADV
inlawrev-2531	34	16	used	use	VERB
inlawrev-2531	34	17	or	or	CCONJ
inlawrev-2531	34	18	consumed	consume	VERB
inlawrev-2531	34	19	by	by	ADP
inlawrev-2531	34	20	the	the	DET
inlawrev-2531	34	21	purchaser	purchaser	NOUN
inlawrev-2531	34	22	in	in	ADP
inlawrev-2531	34	23	the	the	DET
inlawrev-2531	34	24	direct	direct	ADJ
inlawrev-2531	34	25	production	production	NOUN
inlawrev-2531	34	26	of	of	ADP
inlawrev-2531	34	27	tangible	tangible	ADJ
inlawrev-2531	34	28	personal	personal	ADJ
inlawrev-2531	34	29	property	property	NOUN
inlawrev-2531	34	30	.	.	PUNCT
inlawrev-2531	35	1	the	the	DET
inlawrev-2531	35	2	judicial	judicial	ADJ
inlawrev-2531	35	3	decisions	decision	NOUN
inlawrev-2531	35	4	dealing	deal	VERB
inlawrev-2531	35	5	with	with	ADP
inlawrev-2531	35	6	what	what	DET
inlawrev-2531	35	7	types	type	NOUN
inlawrev-2531	35	8	of	of	ADP
inlawrev-2531	35	9	manufacturing	manufacturing	NOUN
inlawrev-2531	35	10	equipment	equipment	NOUN
inlawrev-2531	35	11	may	may	AUX
inlawrev-2531	35	12	be	be	AUX
inlawrev-2531	35	13	considered	consider	VERB
inlawrev-2531	35	14	to	to	PART
inlawrev-2531	35	15	be	be	AUX
inlawrev-2531	35	16	directly	directly	ADV
inlawrev-2531	35	17	used	use	VERB
inlawrev-2531	35	18	in	in	ADP
inlawrev-2531	35	19	direct	direct	ADJ
inlawrev-2531	35	20	production	production	NOUN
inlawrev-2531	35	21	appear	appear	VERB
inlawrev-2531	35	22	to	to	PART
inlawrev-2531	35	23	be	be	AUX
inlawrev-2531	35	24	irreconcilable	irreconcilable	ADJ
inlawrev-2531	35	25	from	from	ADP
inlawrev-2531	35	26	a	a	DET
inlawrev-2531	35	27	doctrinal	doctrinal	ADJ
inlawrev-2531	35	28	'	'	PUNCT
inlawrev-2531	35	29	act	act	NOUN
inlawrev-2531	35	30	of	of	ADP
inlawrev-2531	35	31	feb	feb	PROPN
inlawrev-2531	35	32	.	.	PROPN
inlawrev-2531	35	33	24	24	NUM
inlawrev-2531	35	34	,	,	PUNCT
inlawrev-2531	35	35	1982	1982	NUM
inlawrev-2531	35	36	,	,	PUNCT
inlawrev-2531	35	37	pub	pub	NOUN
inlawrev-2531	35	38	.	.	PUNCT
inlawrev-2531	36	1	l.	l.	PROPN
inlawrev-2531	36	2	no	no	INTJ
inlawrev-2531	36	3	.	.	PROPN
inlawrev-2531	36	4	59	59	NUM
inlawrev-2531	36	5	,	,	PUNCT
inlawrev-2531	36	6	1982	1982	NUM
inlawrev-2531	36	7	ind	ind	NOUN
inlawrev-2531	36	8	.	.	PUNCT
inlawrev-2531	37	1	acts	act	VERB
inlawrev-2531	37	2	523	523	NUM
inlawrev-2531	37	3	(	(	PUNCT
inlawrev-2531	37	4	1982	1982	NUM
inlawrev-2531	37	5	)	)	PUNCT
inlawrev-2531	37	6	.	.	PUNCT
inlawrev-2531	38	1	in	in	ADP
inlawrev-2531	38	2	recent	recent	ADJ
inlawrev-2531	38	3	years	year	NOUN
inlawrev-2531	38	4	past	past	ADV
inlawrev-2531	38	5	,	,	PUNCT
inlawrev-2531	38	6	the	the	DET
inlawrev-2531	38	7	gross	gross	ADJ
inlawrev-2531	38	8	income	income	NOUN
inlawrev-2531	38	9	tax	tax	NOUN
inlawrev-2531	38	10	,	,	PUNCT
inlawrev-2531	38	11	sales	sale	NOUN
inlawrev-2531	38	12	and	and	CCONJ
inlawrev-2531	38	13	use	use	VERB
inlawrev-2531	38	14	tax	tax	NOUN
inlawrev-2531	38	15	,	,	PUNCT
inlawrev-2531	38	16	motor	motor	NOUN
inlawrev-2531	38	17	fuel	fuel	NOUN
inlawrev-2531	38	18	,	,	PUNCT
inlawrev-2531	38	19	and	and	CCONJ
inlawrev-2531	38	20	special	special	ADJ
inlawrev-2531	38	21	fuel	fuel	NOUN
inlawrev-2531	38	22	tax	tax	NOUN
inlawrev-2531	38	23	acts	act	NOUN
inlawrev-2531	38	24	have	have	AUX
inlawrev-2531	38	25	been	be	AUX
inlawrev-2531	38	26	recodified	recodifie	VERB
inlawrev-2531	38	27	,	,	PUNCT
inlawrev-2531	38	28	and	and	CCONJ
inlawrev-2531	38	29	the	the	DET
inlawrev-2531	38	30	administrative	administrative	ADJ
inlawrev-2531	38	31	provisions	provision	NOUN
inlawrev-2531	38	32	of	of	ADP
inlawrev-2531	38	33	the	the	DET
inlawrev-2531	38	34	various	various	ADJ
inlawrev-2531	38	35	tax	tax	NOUN
inlawrev-2531	38	36	acts	act	NOUN
inlawrev-2531	38	37	have	have	AUX
inlawrev-2531	38	38	been	be	AUX
inlawrev-2531	38	39	incorporated	incorporate	VERB
inlawrev-2531	38	40	into	into	ADP
inlawrev-2531	38	41	an	an	DET
inlawrev-2531	38	42	"	"	PUNCT
inlawrev-2531	38	43	administrative	administrative	ADJ
inlawrev-2531	38	44	code	code	NOUN
inlawrev-2531	38	45	.	.	PUNCT
inlawrev-2531	38	46	"	"	PUNCT
inlawrev-2531	39	1	«	«	PUNCT
inlawrev-2531	39	2	act	act	NOUN
inlawrev-2531	39	3	of	of	ADP
inlawrev-2531	39	4	feb	feb	PROPN
inlawrev-2531	39	5	.	.	PROPN
inlawrev-2531	39	6	25	25	NUM
inlawrev-2531	39	7	,	,	PUNCT
inlawrev-2531	39	8	1982	1982	NUM
inlawrev-2531	39	9	,	,	PUNCT
inlawrev-2531	39	10	pub	pub	NOUN
inlawrev-2531	39	11	.	.	PUNCT
inlawrev-2531	40	1	l.	l.	PROPN
inlawrev-2531	40	2	no	no	INTJ
inlawrev-2531	40	3	.	.	PROPN
inlawrev-2531	40	4	52	52	NUM
inlawrev-2531	40	5	,	,	PUNCT
inlawrev-2531	40	6	1982	1982	NUM
inlawrev-2531	40	7	ind	ind	NOUN
inlawrev-2531	40	8	.	.	PUNCT
inlawrev-2531	41	1	acts	act	VERB
inlawrev-2531	41	2	494	494	NUM
inlawrev-2531	41	3	(	(	PUNCT
inlawrev-2531	41	4	1982	1982	NUM
inlawrev-2531	41	5	)	)	PUNCT
inlawrev-2531	41	6	.	.	PUNCT
inlawrev-2531	42	1	^such	^such	PRON
inlawrev-2531	42	2	rulings	ruling	NOUN
inlawrev-2531	42	3	are	be	AUX
inlawrev-2531	42	4	summarized	summarize	VERB
inlawrev-2531	42	5	and	and	CCONJ
inlawrev-2531	42	6	distributed	distribute	VERB
inlawrev-2531	42	7	to	to	ADP
inlawrev-2531	42	8	the	the	DET
inlawrev-2531	42	9	public	public	NOUN
inlawrev-2531	42	10	in	in	ADP
inlawrev-2531	42	11	quarterly	quarterly	ADJ
inlawrev-2531	42	12	"	"	PUNCT
inlawrev-2531	42	13	circulars	circular	NOUN
inlawrev-2531	42	14	"	"	PUNCT
inlawrev-2531	42	15	in	in	ADP
inlawrev-2531	42	16	accordance	accordance	NOUN
inlawrev-2531	42	17	with	with	ADP
inlawrev-2531	42	18	commissioner	commissioner	NOUN
inlawrev-2531	42	19	's	's	PART
inlawrev-2531	42	20	directive	directive	NOUN
inlawrev-2531	43	1	no	no	INTJ
inlawrev-2531	43	2	.	.	NOUN
inlawrev-2531	44	1	3	3	X
inlawrev-2531	44	2	.	.	X
inlawrev-2531	44	3	^'^see	^'^see	PROPN
inlawrev-2531	44	4	,	,	PUNCT
inlawrev-2531	44	5	e.g.	e.g.	ADV
inlawrev-2531	44	6	,	,	PUNCT
inlawrev-2531	44	7	indiana	indiana	PROPN
inlawrev-2531	44	8	dep't	dep't	NOUN
inlawrev-2531	44	9	of	of	ADP
inlawrev-2531	44	10	revenue	revenue	NOUN
inlawrev-2531	44	11	v.	v.	PROPN
inlawrev-2531	44	12	united	united	PROPN
inlawrev-2531	44	13	states	states	PROPN
inlawrev-2531	44	14	steel	steel	PROPN
inlawrev-2531	44	15	corp	corp	PROPN
inlawrev-2531	44	16	.	.	PROPN
inlawrev-2531	44	17	,	,	PUNCT
inlawrev-2531	44	18	425	425	NUM
inlawrev-2531	44	19	n.e.2d	n.e.2d	NOUN
inlawrev-2531	44	20	659	659	NUM
inlawrev-2531	44	21	(	(	PUNCT
inlawrev-2531	44	22	ind	ind	NOUN
inlawrev-2531	44	23	.	.	PUNCT
inlawrev-2531	45	1	ct	ct	PROPN
inlawrev-2531	45	2	.	.	PUNCT
inlawrev-2531	46	1	app	app	PROPN
inlawrev-2531	46	2	.	.	PROPN
inlawrev-2531	46	3	1981	1981	NUM
inlawrev-2531	46	4	)	)	PUNCT
inlawrev-2531	47	1	(	(	PUNCT
inlawrev-2531	47	2	the	the	DET
inlawrev-2531	47	3	revenue	revenue	NOUN
inlawrev-2531	47	4	department	department	NOUN
inlawrev-2531	47	5	's	's	PART
inlawrev-2531	47	6	sales	sale	NOUN
inlawrev-2531	47	7	and	and	CCONJ
inlawrev-2531	47	8	use	use	VERB
inlawrev-2531	47	9	tax	tax	NOUN
inlawrev-2531	47	10	regulations	regulation	NOUN
inlawrev-2531	47	11	,	,	PUNCT
inlawrev-2531	47	12	45	45	NUM
inlawrev-2531	47	13	ind	ind	NOUN
inlawrev-2531	47	14	.	.	PUNCT
inlawrev-2531	48	1	admin	admin	PROPN
inlawrev-2531	48	2	.	.	PUNCT
inlawrev-2531	49	1	code	code	PROPN
inlawrev-2531	49	2	§	§	PROPN
inlawrev-2531	49	3	§	§	PROPN
inlawrev-2531	49	4	2	2	NUM
inlawrev-2531	49	5	-	-	SYM
inlawrev-2531	49	6	1	1	NUM
inlawrev-2531	49	7	-	-	SYM
inlawrev-2531	49	8	1	1	NUM
inlawrev-2531	49	9	to	to	ADP
inlawrev-2531	49	10	-16	-16	PROPN
inlawrev-2531	49	11	-	-	SYM
inlawrev-2531	49	12	1	1	NUM
inlawrev-2531	49	13	(	(	PUNCT
inlawrev-2531	49	14	1979	1979	NUM
inlawrev-2531	49	15	)	)	PUNCT
inlawrev-2531	49	16	,	,	PUNCT
inlawrev-2531	49	17	were	be	AUX
inlawrev-2531	49	18	called	call	VERB
inlawrev-2531	49	19	into	into	ADP
inlawrev-2531	49	20	question	question	NOUN
inlawrev-2531	49	21	)	)	PUNCT
inlawrev-2531	49	22	.	.	PUNCT
inlawrev-2531	50	1	"	"	PUNCT
inlawrev-2531	50	2	ind	ind	PROPN
inlawrev-2531	50	3	.	.	PUNCT
inlawrev-2531	50	4	code	code	PROPN
inlawrev-2531	50	5	§	§	PROPN
inlawrev-2531	50	6	§	§	PROPN
inlawrev-2531	50	7	6	6	NUM
inlawrev-2531	50	8	-	-	SYM
inlawrev-2531	50	9	2.5	2.5	NUM
inlawrev-2531	50	10	-	-	PUNCT
inlawrev-2531	50	11	5	5	NUM
inlawrev-2531	50	12	-	-	SYM
inlawrev-2531	50	13	3	3	NUM
inlawrev-2531	50	14	to	to	PART
inlawrev-2531	50	15	-4	-4	INTJ
inlawrev-2531	50	16	(	(	PUNCT
inlawrev-2531	50	17	1982	1982	NUM
inlawrev-2531	50	18	)	)	PUNCT
inlawrev-2531	50	19	(	(	PUNCT
inlawrev-2531	50	20	previously	previously	ADV
inlawrev-2531	50	21	codified	codify	VERB
inlawrev-2531	50	22	at	at	ADP
inlawrev-2531	50	23	i	i	PROPN
inlawrev-2531	50	24	d.	d.	PROPN
inlawrev-2531	50	25	§	§	PROPN
inlawrev-2531	50	26	6	6	NUM
inlawrev-2531	50	27	-	-	SYM
inlawrev-2531	50	28	2	2	NUM
inlawrev-2531	50	29	-	-	PUNCT
inlawrev-2531	50	30	l-39(b)(6	l-39(b)(6	NOUN
inlawrev-2531	50	31	)	)	PUNCT
inlawrev-2531	50	32	and	and	CCONJ
inlawrev-2531	50	33	(	(	PUNCT
inlawrev-2531	50	34	10	10	NUM
inlawrev-2531	50	35	)	)	PUNCT
inlawrev-2531	50	36	(	(	PUNCT
inlawrev-2531	50	37	1976	1976	NUM
inlawrev-2531	50	38	)	)	PUNCT
inlawrev-2531	50	39	)	)	PUNCT
inlawrev-2531	50	40	.	.	PUNCT
inlawrev-2531	51	1	1983	1983	NUM
inlawrev-2531	51	2	]	]	PUNCT
inlawrev-2531	51	3	survey	survey	NOUN
inlawrev-2531	51	4	-	-	PUNCT
inlawrev-2531	51	5	taxation	taxation	NOUN
inlawrev-2531	51	6	357	357	NUM
inlawrev-2531	51	7	perspective.^^	perspective.^^	NOUN
inlawrev-2531	51	8	this	this	DET
inlawrev-2531	51	9	irreconcilability	irreconcilability	NOUN
inlawrev-2531	51	10	may	may	AUX
inlawrev-2531	51	11	have	have	AUX
inlawrev-2531	51	12	been	be	AUX
inlawrev-2531	51	13	partially	partially	ADV
inlawrev-2531	51	14	eliminated	eliminate	VERB
inlawrev-2531	51	15	through	through	ADP
inlawrev-2531	51	16	the	the	DET
inlawrev-2531	51	17	common	common	ADJ
inlawrev-2531	51	18	sense	sense	NOUN
inlawrev-2531	51	19	gloss	gloss	NOUN
inlawrev-2531	51	20	placed	place	VERB
inlawrev-2531	51	21	on	on	ADP
inlawrev-2531	51	22	the	the	DET
inlawrev-2531	51	23	exemption	exemption	NOUN
inlawrev-2531	51	24	by	by	ADP
inlawrev-2531	51	25	the	the	DET
inlawrev-2531	51	26	court	court	NOUN
inlawrev-2531	51	27	of	of	ADP
inlawrev-2531	51	28	appeals	appeals	PROPN
inlawrev-2531	51	29	in	in	ADP
inlawrev-2531	51	30	indiana	indiana	PROPN
inlawrev-2531	51	31	department	department	PROPN
inlawrev-2531	51	32	of	of	ADP
inlawrev-2531	51	33	revenue	revenue	PROPN
inlawrev-2531	51	34	v.	v.	PROPN
inlawrev-2531	51	35	united	united	PROPN
inlawrev-2531	51	36	states	states	PROPN
inlawrev-2531	51	37	steel	steel	PROPN
inlawrev-2531	51	38	corj)}^	corj)}^	PROPN
inlawrev-2531	51	39	at	at	ADP
inlawrev-2531	51	40	issue	issue	NOUN
inlawrev-2531	51	41	in	in	ADP
inlawrev-2531	51	42	that	that	DET
inlawrev-2531	51	43	case	case	NOUN
inlawrev-2531	51	44	was	be	AUX
inlawrev-2531	51	45	the	the	DET
inlawrev-2531	51	46	application	application	NOUN
inlawrev-2531	51	47	of	of	ADP
inlawrev-2531	51	48	the	the	DET
inlawrev-2531	51	49	exemption	exemption	NOUN
inlawrev-2531	51	50	to	to	ADP
inlawrev-2531	51	51	certain	certain	ADJ
inlawrev-2531	51	52	protective	protective	ADJ
inlawrev-2531	51	53	equipment	equipment	NOUN
inlawrev-2531	51	54	,	,	PUNCT
inlawrev-2531	51	55	including	include	VERB
inlawrev-2531	51	56	safety	safety	NOUN
inlawrev-2531	51	57	eyeglasses	eyeglass	NOUN
inlawrev-2531	51	58	,	,	PUNCT
inlawrev-2531	51	59	protective	protective	ADJ
inlawrev-2531	51	60	gloves	glove	NOUN
inlawrev-2531	51	61	,	,	PUNCT
inlawrev-2531	51	62	hardhats	hardhat	NOUN
inlawrev-2531	51	63	,	,	PUNCT
inlawrev-2531	51	64	shields	shield	NOUN
inlawrev-2531	51	65	,	,	PUNCT
inlawrev-2531	51	66	and	and	CCONJ
inlawrev-2531	51	67	protective	protective	ADJ
inlawrev-2531	51	68	clothing	clothing	NOUN
inlawrev-2531	51	69	used	use	VERB
inlawrev-2531	51	70	by	by	ADP
inlawrev-2531	51	71	production	production	NOUN
inlawrev-2531	51	72	workers	worker	NOUN
inlawrev-2531	51	73	at	at	ADP
inlawrev-2531	51	74	the	the	DET
inlawrev-2531	51	75	taxpayer	taxpayer	NOUN
inlawrev-2531	51	76	's	's	PART
inlawrev-2531	51	77	steel	steel	NOUN
inlawrev-2531	51	78	production	production	NOUN
inlawrev-2531	51	79	facilities	facility	NOUN
inlawrev-2531	51	80	.	.	PUNCT
inlawrev-2531	52	1	in	in	ADP
inlawrev-2531	52	2	upholding	uphold	VERB
inlawrev-2531	52	3	the	the	DET
inlawrev-2531	52	4	trial	trial	NOUN
inlawrev-2531	52	5	court	court	NOUN
inlawrev-2531	52	6	determination	determination	NOUN
inlawrev-2531	52	7	that	that	SCONJ
inlawrev-2531	52	8	the	the	DET
inlawrev-2531	52	9	equipment	equipment	NOUN
inlawrev-2531	52	10	was	be	AUX
inlawrev-2531	52	11	not	not	PART
inlawrev-2531	52	12	only	only	ADV
inlawrev-2531	52	13	"	"	PUNCT
inlawrev-2531	52	14	essential	essential	ADJ
inlawrev-2531	52	15	and	and	CCONJ
inlawrev-2531	52	16	integral	integral	ADJ
inlawrev-2531	52	17	"	"	PUNCT
inlawrev-2531	52	18	to	to	ADP
inlawrev-2531	52	19	the	the	DET
inlawrev-2531	52	20	production	production	NOUN
inlawrev-2531	52	21	of	of	ADP
inlawrev-2531	52	22	steel	steel	NOUN
inlawrev-2531	52	23	but	but	CCONJ
inlawrev-2531	52	24	also	also	ADV
inlawrev-2531	52	25	was	be	AUX
inlawrev-2531	52	26	directly	directly	ADV
inlawrev-2531	52	27	used	use	VERB
inlawrev-2531	52	28	in	in	ADP
inlawrev-2531	52	29	direct	direct	ADJ
inlawrev-2531	52	30	production,^	production,^	PROPN
inlawrev-2531	52	31	*	*	PROPN
inlawrev-2531	52	32	the	the	DET
inlawrev-2531	52	33	court	court	NOUN
inlawrev-2531	52	34	of	of	ADP
inlawrev-2531	52	35	appeals	appeals	PROPN
inlawrev-2531	52	36	rejected	reject	VERB
inlawrev-2531	52	37	the	the	DET
inlawrev-2531	52	38	"	"	PUNCT
inlawrev-2531	52	39	positive	positive	ADJ
inlawrev-2531	52	40	effect	effect	NOUN
inlawrev-2531	52	41	"	"	PUNCT
inlawrev-2531	52	42	test	test	NOUN
inlawrev-2531	52	43	proffered	proffer	VERB
inlawrev-2531	52	44	by	by	ADP
inlawrev-2531	52	45	the	the	DET
inlawrev-2531	52	46	revenue	revenue	NOUN
inlawrev-2531	52	47	department	department	NOUN
inlawrev-2531	52	48	because	because	SCONJ
inlawrev-2531	52	49	it	it	PRON
inlawrev-2531	52	50	was	be	AUX
inlawrev-2531	52	51	"	"	PUNCT
inlawrev-2531	52	52	too	too	ADV
inlawrev-2531	52	53	vague	vague	ADJ
inlawrev-2531	52	54	and	and	CCONJ
inlawrev-2531	52	55	misleading	mislead	VERB
inlawrev-2531	52	56	to	to	PART
inlawrev-2531	52	57	provide	provide	VERB
inlawrev-2531	52	58	an	an	DET
inlawrev-2531	52	59	effective	effective	ADJ
inlawrev-2531	52	60	and	and	CCONJ
inlawrev-2531	52	61	accurate	accurate	ADJ
inlawrev-2531	52	62	guide	guide	NOUN
inlawrev-2531	52	63	for	for	ADP
inlawrev-2531	52	64	taxpayers	taxpayer	NOUN
inlawrev-2531	52	65	.	.	PUNCT
inlawrev-2531	53	1	"^^	"^^	VERB
inlawrev-2531	53	2	in	in	ADP
inlawrev-2531	53	3	support	support	NOUN
inlawrev-2531	53	4	of	of	ADP
inlawrev-2531	53	5	its	its	PRON
inlawrev-2531	53	6	denial	denial	NOUN
inlawrev-2531	53	7	of	of	ADP
inlawrev-2531	53	8	the	the	DET
inlawrev-2531	53	9	exemption	exemption	NOUN
inlawrev-2531	53	10	for	for	ADP
inlawrev-2531	53	11	the	the	DET
inlawrev-2531	53	12	safety	safety	NOUN
inlawrev-2531	53	13	equipment	equipment	NOUN
inlawrev-2531	53	14	in	in	ADP
inlawrev-2531	53	15	question	question	NOUN
inlawrev-2531	53	16	,	,	PUNCT
inlawrev-2531	53	17	the	the	DET
inlawrev-2531	53	18	revenue	revenue	NOUN
inlawrev-2531	53	19	department	department	PROPN
inlawrev-2531	53	20	relied	rely	VERB
inlawrev-2531	53	21	primarily	primarily	ADV
inlawrev-2531	53	22	on	on	ADP
inlawrev-2531	53	23	indiana	indiana	PROPN
inlawrev-2531	53	24	department	department	PROPN
inlawrev-2531	53	25	of	of	ADP
inlawrev-2531	53	26	state	state	PROPN
inlawrev-2531	53	27	revenue	revenue	PROPN
inlawrev-2531	53	28	v.	v.	ADP
inlawrev-2531	53	29	harrison	harrison	PROPN
inlawrev-2531	53	30	steel	steel	NOUN
inlawrev-2531	53	31	castings	casting	NOUN
inlawrev-2531	53	32	co.^^	co.^^	NOUN
inlawrev-2531	53	33	in	in	ADP
inlawrev-2531	53	34	harrison	harrison	PROPN
inlawrev-2531	53	35	,	,	PUNCT
inlawrev-2531	53	36	the	the	DET
inlawrev-2531	53	37	court	court	NOUN
inlawrev-2531	53	38	of	of	ADP
inlawrev-2531	53	39	appeals	appeals	PROPN
inlawrev-2531	53	40	denied	deny	VERB
inlawrev-2531	53	41	the	the	DET
inlawrev-2531	53	42	exemption	exemption	NOUN
inlawrev-2531	53	43	for	for	ADP
inlawrev-2531	53	44	safety	safety	NOUN
inlawrev-2531	53	45	glasses	glass	NOUN
inlawrev-2531	53	46	used	use	VERB
inlawrev-2531	53	47	to	to	PART
inlawrev-2531	53	48	protect	protect	VERB
inlawrev-2531	53	49	workers	worker	NOUN
inlawrev-2531	53	50	'	'	PART
inlawrev-2531	53	51	eyes	eye	NOUN
inlawrev-2531	53	52	from	from	ADP
inlawrev-2531	53	53	flying	fly	VERB
inlawrev-2531	53	54	debris	debris	NOUN
inlawrev-2531	53	55	and	and	CCONJ
inlawrev-2531	53	56	for	for	ADP
inlawrev-2531	53	57	gloves	glove	NOUN
inlawrev-2531	53	58	used	use	VERB
inlawrev-2531	53	59	to	to	PART
inlawrev-2531	53	60	protect	protect	VERB
inlawrev-2531	53	61	workers	worker	NOUN
inlawrev-2531	53	62	'	'	PART
inlawrev-2531	53	63	hands	hand	NOUN
inlawrev-2531	53	64	from	from	ADP
inlawrev-2531	53	65	rough	rough	ADJ
inlawrev-2531	53	66	castings	casting	NOUN
inlawrev-2531	53	67	,	,	PUNCT
inlawrev-2531	53	68	because	because	SCONJ
inlawrev-2531	53	69	this	this	DET
inlawrev-2531	53	70	equipment	equipment	NOUN
inlawrev-2531	53	71	did	do	AUX
inlawrev-2531	53	72	not	not	PART
inlawrev-2531	53	73	have	have	VERB
inlawrev-2531	53	74	a	a	DET
inlawrev-2531	53	75	"	"	PUNCT
inlawrev-2531	53	76	positive	positive	ADJ
inlawrev-2531	53	77	effect	effect	NOUN
inlawrev-2531	53	78	"	"	PUNCT
inlawrev-2531	53	79	on	on	ADP
inlawrev-2531	53	80	and	and	CCONJ
inlawrev-2531	53	81	direct	direct	VERB
inlawrev-2531	53	82	causal	causal	ADJ
inlawrev-2531	53	83	relationship	relationship	NOUN
inlawrev-2531	53	84	with	with	ADP
inlawrev-2531	53	85	the	the	DET
inlawrev-2531	53	86	product.^^	product.^^	NOUN
inlawrev-2531	53	87	although	although	SCONJ
inlawrev-2531	53	88	the	the	DET
inlawrev-2531	53	89	court	court	NOUN
inlawrev-2531	53	90	in	in	ADP
inlawrev-2531	53	91	united	united	PROPN
inlawrev-2531	53	92	states	states	PROPN
inlawrev-2531	53	93	steel	steel	PROPN
inlawrev-2531	53	94	noted	note	VERB
inlawrev-2531	53	95	that	that	SCONJ
inlawrev-2531	53	96	the	the	DET
inlawrev-2531	53	97	adoption	adoption	NOUN
inlawrev-2531	53	98	of	of	ADP
inlawrev-2531	53	99	the	the	DET
inlawrev-2531	53	100	revenue	revenue	NOUN
inlawrev-2531	53	101	department	department	NOUN
inlawrev-2531	53	102	's	's	PART
inlawrev-2531	53	103	positive	positive	ADJ
inlawrev-2531	53	104	effect	effect	NOUN
inlawrev-2531	53	105	test	test	NOUN
inlawrev-2531	53	106	in	in	ADP
inlawrev-2531	53	107	harrison	harrison	PROPN
inlawrev-2531	53	108	was	be	AUX
inlawrev-2531	53	109	"	"	PUNCT
inlawrev-2531	53	110	inconsistent	inconsistent	ADJ
inlawrev-2531	53	111	with	with	ADP
inlawrev-2531	53	112	the	the	DET
inlawrev-2531	53	113	careful	careful	ADJ
inlawrev-2531	53	114	analysis	analysis	NOUN
inlawrev-2531	53	115	of	of	ADP
inlawrev-2531	53	116	earlier	early	ADJ
inlawrev-2531	53	117	decisions,"^	decisions,"^	NOUN
inlawrev-2531	53	118	®	®	NOUN
inlawrev-2531	53	119	the	the	DET
inlawrev-2531	53	120	court	court	NOUN
inlawrev-2531	53	121	did	do	AUX
inlawrev-2531	53	122	not	not	PART
inlawrev-2531	53	123	overrule	overrule	VERB
inlawrev-2531	53	124	harrison	harrison	NOUN
inlawrev-2531	53	125	;	;	PUNCT
inlawrev-2531	53	126	rather	rather	ADV
inlawrev-2531	53	127	,	,	PUNCT
inlawrev-2531	53	128	it	it	PRON
inlawrev-2531	53	129	stated	state	VERB
inlawrev-2531	53	130	that	that	SCONJ
inlawrev-2531	53	131	the	the	DET
inlawrev-2531	53	132	two	two	NUM
inlawrev-2531	53	133	cases	case	NOUN
inlawrev-2531	53	134	are	be	AUX
inlawrev-2531	53	135	factually	factually	ADV
inlawrev-2531	53	136	distinguishable	distinguishable	ADJ
inlawrev-2531	53	137	because	because	SCONJ
inlawrev-2531	53	138	the	the	DET
inlawrev-2531	53	139	safety	safety	NOUN
inlawrev-2531	53	140	equipment	equipment	NOUN
inlawrev-2531	53	141	in	in	ADP
inlawrev-2531	53	142	harrison	harrison	PROPN
inlawrev-2531	53	143	was	be	AUX
inlawrev-2531	53	144	for	for	ADP
inlawrev-2531	53	145	the	the	DET
inlawrev-2531	53	146	protection	protection	NOUN
inlawrev-2531	53	147	of	of	ADP
inlawrev-2531	53	148	the	the	DET
inlawrev-2531	53	149	workers	worker	NOUN
inlawrev-2531	53	150	and	and	CCONJ
inlawrev-2531	53	151	was	be	AUX
inlawrev-2531	53	152	not	not	PART
inlawrev-2531	53	153	necessary	necessary	ADJ
inlawrev-2531	53	154	for	for	ADP
inlawrev-2531	53	155	the	the	DET
inlawrev-2531	53	156	creation	creation	NOUN
inlawrev-2531	53	157	of	of	ADP
inlawrev-2531	53	158	the	the	DET
inlawrev-2531	53	159	product	product	NOUN
inlawrev-2531	53	160	,	,	PUNCT
inlawrev-2531	53	161	while	while	SCONJ
inlawrev-2531	53	162	the	the	DET
inlawrev-2531	53	163	safety	safety	NOUN
inlawrev-2531	53	164	equipment	equipment	NOUN
inlawrev-2531	53	165	in	in	ADP
inlawrev-2531	53	166	united	united	PROPN
inlawrev-2531	53	167	states	states	PROPN
inlawrev-2531	53	168	steel	steel	NOUN
inlawrev-2531	53	169	was	be	AUX
inlawrev-2531	53	170	"	"	PUNCT
inlawrev-2531	53	171	so	so	ADV
inlawrev-2531	53	172	highly	highly	ADV
inlawrev-2531	53	173	specialized	specialized	ADJ
inlawrev-2531	53	174	that	that	SCONJ
inlawrev-2531	53	175	creation	creation	NOUN
inlawrev-2531	53	176	of	of	ADP
inlawrev-2531	53	177	the	the	DET
inlawrev-2531	53	178	product	product	NOUN
inlawrev-2531	53	179	is	be	AUX
inlawrev-2531	53	180	impossible	impossible	ADJ
inlawrev-2531	53	181	without	without	ADP
inlawrev-2531	53	182	it	it	PRON
inlawrev-2531	53	183	.	.	PUNCT
inlawrev-2531	54	1	"^^	"^^	PUNCT
inlawrev-2531	54	2	notwithstanding	notwithstanding	ADP
inlawrev-2531	54	3	the	the	DET
inlawrev-2531	54	4	basis	basis	NOUN
inlawrev-2531	54	5	of	of	ADP
inlawrev-2531	54	6	the	the	DET
inlawrev-2531	54	7	foregoing	forego	VERB
inlawrev-2531	54	8	distinction	distinction	NOUN
inlawrev-2531	54	9	,	,	PUNCT
inlawrev-2531	54	10	united	united	PROPN
inlawrev-2531	54	11	states	states	PROPN
inlawrev-2531	54	12	steel	steel	NOUN
inlawrev-2531	54	13	can	can	AUX
inlawrev-2531	54	14	not	not	PART
inlawrev-2531	54	15	be	be	AUX
inlawrev-2531	54	16	seen	see	VERB
inlawrev-2531	54	17	as	as	ADP
inlawrev-2531	54	18	establishing	establish	VERB
inlawrev-2531	54	19	a	a	DET
inlawrev-2531	54	20	simple	simple	ADJ
inlawrev-2531	54	21	sine	sine	NOUN
inlawrev-2531	54	22	qua	qua	NOUN
inlawrev-2531	54	23	non	non	ADJ
inlawrev-2531	54	24	test	test	NOUN
inlawrev-2531	54	25	for	for	ADP
inlawrev-2531	54	26	directness	directness	NOUN
inlawrev-2531	54	27	.	.	PUNCT
inlawrev-2531	55	1	the	the	DET
inlawrev-2531	55	2	court	court	NOUN
inlawrev-2531	55	3	in	in	ADP
inlawrev-2531	55	4	united	united	PROPN
inlawrev-2531	55	5	states	states	PROPN
inlawrev-2531	55	6	steel	steel	PROPN
inlawrev-2531	55	7	continues	continue	VERB
inlawrev-2531	55	8	to	to	PART
inlawrev-2531	55	9	adhere	adhere	VERB
inlawrev-2531	55	10	to	to	ADP
inlawrev-2531	55	11	the	the	DET
inlawrev-2531	55	12	directness	directness	NOUN
inlawrev-2531	55	13	test	test	NOUN
inlawrev-2531	55	14	set	set	VERB
inlawrev-2531	55	15	forth	forth	ADP
inlawrev-2531	55	16	in	in	ADP
inlawrev-2531	55	17	indiana	indiana	PROPN
inlawrev-2531	55	18	department	department	PROPN
inlawrev-2531	55	19	ofstate	ofstate	PROPN
inlawrev-2531	55	20	revenue	revenue	NOUN
inlawrev-2531	55	21	^^compare	^^compare	PROPN
inlawrev-2531	56	1	indiana	indiana	PROPN
inlawrev-2531	56	2	dep't	dep't	NOUN
inlawrev-2531	56	3	of	of	ADP
inlawrev-2531	56	4	revenue	revenue	NOUN
inlawrev-2531	56	5	v.	v.	ADP
inlawrev-2531	56	6	calcar	calcar	ADJ
inlawrev-2531	56	7	quarries	quarry	NOUN
inlawrev-2531	56	8	,	,	PUNCT
inlawrev-2531	56	9	inc	inc	PROPN
inlawrev-2531	56	10	.	.	PROPN
inlawrev-2531	56	11	,	,	PUNCT
inlawrev-2531	56	12	394	394	NUM
inlawrev-2531	56	13	n.e.2d	n.e.2d	NOUN
inlawrev-2531	56	14	939	939	NUM
inlawrev-2531	56	15	(	(	PUNCT
inlawrev-2531	56	16	ind	ind	NOUN
inlawrev-2531	56	17	.	.	PUNCT
inlawrev-2531	57	1	ct	ct	PROPN
inlawrev-2531	57	2	.	.	PUNCT
inlawrev-2531	58	1	app	app	PROPN
inlawrev-2531	58	2	.	.	PROPN
inlawrev-2531	58	3	1979	1979	NUM
inlawrev-2531	58	4	)	)	PUNCT
inlawrev-2531	58	5	with	with	ADP
inlawrev-2531	58	6	indiana	indiana	PROPN
inlawrev-2531	58	7	dep't	dep't	PROPN
inlawrev-2531	58	8	of	of	ADP
inlawrev-2531	58	9	state	state	NOUN
inlawrev-2531	58	10	revenue	revenue	NOUN
inlawrev-2531	58	11	v.	v.	ADP
inlawrev-2531	58	12	cave	cave	PROPN
inlawrev-2531	58	13	stone	stone	PROPN
inlawrev-2531	58	14	,	,	PUNCT
inlawrev-2531	58	15	inc	inc	PROPN
inlawrev-2531	58	16	.	.	PROPN
inlawrev-2531	58	17	,	,	PUNCT
inlawrev-2531	58	18	409	409	NUM
inlawrev-2531	58	19	n.e.2d	n.e.2d	NUM
inlawrev-2531	58	20	690	690	NUM
inlawrev-2531	58	21	(	(	PUNCT
inlawrev-2531	58	22	ind	ind	NOUN
inlawrev-2531	58	23	.	.	PUNCT
inlawrev-2531	59	1	ct	ct	PROPN
inlawrev-2531	59	2	.	.	PUNCT
inlawrev-2531	60	1	app	app	PROPN
inlawrev-2531	60	2	.	.	PROPN
inlawrev-2531	61	1	1980	1980	NUM
inlawrev-2531	61	2	)	)	PUNCT
inlawrev-2531	62	1	,	,	PUNCT
inlawrev-2531	62	2	reh'g	reh'g	NOUN
inlawrev-2531	62	3	denied	deny	VERB
inlawrev-2531	62	4	,	,	PUNCT
inlawrev-2531	62	5	427	427	NUM
inlawrev-2531	62	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	62	7	922	922	NUM
inlawrev-2531	62	8	(	(	PUNCT
inlawrev-2531	62	9	1981	1981	NUM
inlawrev-2531	62	10	)	)	PUNCT
inlawrev-2531	62	11	.	.	PUNCT
inlawrev-2531	63	1	'	'	PUNCT
inlawrev-2531	63	2	^425	^425	NOUN
inlawrev-2531	63	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	63	4	659	659	NUM
inlawrev-2531	63	5	(	(	PUNCT
inlawrev-2531	63	6	ind	ind	NOUN
inlawrev-2531	63	7	.	.	PUNCT
inlawrev-2531	64	1	ct	ct	PROPN
inlawrev-2531	64	2	.	.	PUNCT
inlawrev-2531	65	1	app	app	PROPN
inlawrev-2531	65	2	.	.	PROPN
inlawrev-2531	65	3	1981	1981	NUM
inlawrev-2531	65	4	)	)	PUNCT
inlawrev-2531	65	5	.	.	PUNCT
inlawrev-2531	66	1	"	"	PUNCT
inlawrev-2531	66	2	m	m	VERB
inlawrev-2531	66	3	at	at	ADP
inlawrev-2531	66	4	661	661	NUM
inlawrev-2531	66	5	.	.	PUNCT
inlawrev-2531	66	6	''	''	PUNCT
inlawrev-2531	67	1	i	i	PRON
inlawrev-2531	67	2	d.	d.	PROPN
inlawrev-2531	67	3	at	at	ADP
inlawrev-2531	67	4	666	666	NUM
inlawrev-2531	67	5	.	.	PUNCT
inlawrev-2531	67	6	'	'	PUNCT
inlawrev-2531	67	7	m02	m02	NOUN
inlawrev-2531	67	8	n.e.2d	n.e.2d	NOUN
inlawrev-2531	67	9	1276	1276	NUM
inlawrev-2531	67	10	(	(	PUNCT
inlawrev-2531	67	11	ind	ind	NOUN
inlawrev-2531	67	12	.	.	PUNCT
inlawrev-2531	68	1	ct	ct	PROPN
inlawrev-2531	68	2	.	.	PUNCT
inlawrev-2531	69	1	app	app	PROPN
inlawrev-2531	69	2	.	.	PROPN
inlawrev-2531	70	1	1980	1980	NUM
inlawrev-2531	70	2	)	)	PUNCT
inlawrev-2531	70	3	.	.	PUNCT
inlawrev-2531	71	1	'	'	PUNCT
inlawrev-2531	71	2	ud	ud	INTJ
inlawrev-2531	71	3	.	.	PUNCT
inlawrev-2531	72	1	at	at	ADP
inlawrev-2531	72	2	1278	1278	NUM
inlawrev-2531	72	3	.	.	PUNCT
inlawrev-2531	73	1	^«425	^«425	PRON
inlawrev-2531	73	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	73	3	at	at	ADP
inlawrev-2531	73	4	664	664	NUM
inlawrev-2531	73	5	.	.	PUNCT
inlawrev-2531	73	6	''	''	PUNCT
inlawrev-2531	74	1	i	i	PRON
inlawrev-2531	74	2	d.	d.	PROPN
inlawrev-2531	74	3	358	358	NUM
inlawrev-2531	74	4	indiana	indiana	PROPN
inlawrev-2531	74	5	law	law	PROPN
inlawrev-2531	74	6	review	review	NOUN
inlawrev-2531	74	7	[	[	X
inlawrev-2531	74	8	vol	vol	NOUN
inlawrev-2531	74	9	.	.	PUNCT
inlawrev-2531	75	1	16:355	16:355	NUM
inlawrev-2531	75	2	v.	v.	ADP
inlawrev-2531	75	3	rca	rca	PROPN
inlawrev-2531	75	4	corp.^	corp.^	PROPN
inlawrev-2531	75	5	that	that	DET
inlawrev-2531	75	6	test	test	NOUN
inlawrev-2531	75	7	requires	require	VERB
inlawrev-2531	75	8	the	the	DET
inlawrev-2531	75	9	manufacturing	manufacturing	NOUN
inlawrev-2531	75	10	equipment	equipment	NOUN
inlawrev-2531	75	11	to	to	PART
inlawrev-2531	75	12	have	have	VERB
inlawrev-2531	75	13	an	an	DET
inlawrev-2531	75	14	"	"	PUNCT
inlawrev-2531	75	15	immediate	immediate	ADJ
inlawrev-2531	75	16	link	link	NOUN
inlawrev-2531	75	17	with	with	ADP
inlawrev-2531	75	18	the	the	DET
inlawrev-2531	75	19	product	product	NOUN
inlawrev-2531	75	20	being	be	AUX
inlawrev-2531	75	21	produced	produce	VERB
inlawrev-2531	75	22	.	.	PUNCT
inlawrev-2531	76	1	"^^	"^^	PUNCT
inlawrev-2531	76	2	according	accord	VERB
inlawrev-2531	76	3	to	to	ADP
inlawrev-2531	76	4	the	the	DET
inlawrev-2531	76	5	court	court	NOUN
inlawrev-2531	76	6	in	in	ADP
inlawrev-2531	76	7	united	united	PROPN
inlawrev-2531	76	8	states	states	PROPN
inlawrev-2531	76	9	steeu	steeu	VERB
inlawrev-2531	76	10	in	in	ADP
inlawrev-2531	76	11	order	order	NOUN
inlawrev-2531	76	12	for	for	SCONJ
inlawrev-2531	76	13	equipment	equipment	NOUN
inlawrev-2531	76	14	to	to	PART
inlawrev-2531	76	15	have	have	VERB
inlawrev-2531	76	16	an	an	DET
inlawrev-2531	76	17	immediate	immediate	ADJ
inlawrev-2531	76	18	link	link	NOUN
inlawrev-2531	76	19	with	with	ADP
inlawrev-2531	76	20	the	the	DET
inlawrev-2531	76	21	product	product	NOUN
inlawrev-2531	76	22	being	be	AUX
inlawrev-2531	76	23	produced	produce	VERB
inlawrev-2531	76	24	,	,	PUNCT
inlawrev-2531	76	25	it	it	PRON
inlawrev-2531	76	26	must	must	AUX
inlawrev-2531	76	27	be	be	AUX
inlawrev-2531	76	28	"	"	PUNCT
inlawrev-2531	76	29	essential	essential	ADJ
inlawrev-2531	76	30	and	and	CCONJ
inlawrev-2531	76	31	integral	integral	ADJ
inlawrev-2531	76	32	"	"	PUNCT
inlawrev-2531	76	33	to	to	ADP
inlawrev-2531	76	34	the	the	DET
inlawrev-2531	76	35	production	production	NOUN
inlawrev-2531	76	36	of	of	ADP
inlawrev-2531	76	37	the	the	DET
inlawrev-2531	76	38	product.^^	product.^^	NOUN
inlawrev-2531	76	39	this	this	DET
inlawrev-2531	76	40	embellishment	embellishment	NOUN
inlawrev-2531	76	41	on	on	ADP
inlawrev-2531	76	42	the	the	DET
inlawrev-2531	76	43	directness	directness	NOUN
inlawrev-2531	76	44	test	test	NOUN
inlawrev-2531	76	45	furthers	further	VERB
inlawrev-2531	76	46	the	the	DET
inlawrev-2531	76	47	common	common	ADJ
inlawrev-2531	76	48	sense	sense	NOUN
inlawrev-2531	76	49	theme	theme	NOUN
inlawrev-2531	76	50	so	so	ADV
inlawrev-2531	76	51	familiar	familiar	ADJ
inlawrev-2531	76	52	in	in	ADP
inlawrev-2531	76	53	recent	recent	ADJ
inlawrev-2531	76	54	decisions	decision	NOUN
inlawrev-2531	76	55	,	,	PUNCT
inlawrev-2531	76	56	and	and	CCONJ
inlawrev-2531	76	57	it	it	PRON
inlawrev-2531	76	58	removes	remove	VERB
inlawrev-2531	76	59	some	some	PRON
inlawrev-2531	76	60	of	of	ADP
inlawrev-2531	76	61	the	the	DET
inlawrev-2531	76	62	previously	previously	ADV
inlawrev-2531	76	63	existing	exist	VERB
inlawrev-2531	76	64	doctrinal	doctrinal	ADJ
inlawrev-2531	76	65	uncertainty	uncertainty	NOUN
inlawrev-2531	76	66	as	as	ADP
inlawrev-2531	76	67	to	to	ADP
inlawrev-2531	76	68	the	the	DET
inlawrev-2531	76	69	appropriate	appropriate	ADJ
inlawrev-2531	76	70	analysis	analysis	NOUN
inlawrev-2531	76	71	.	.	PUNCT
inlawrev-2531	77	1	united	united	PROPN
inlawrev-2531	77	2	states	states	PROPN
inlawrev-2531	77	3	steel	steel	PROPN
inlawrev-2531	77	4	also	also	ADV
inlawrev-2531	77	5	lends	lend	VERB
inlawrev-2531	77	6	some	some	DET
inlawrev-2531	77	7	clarification	clarification	NOUN
inlawrev-2531	77	8	to	to	ADP
inlawrev-2531	77	9	the	the	DET
inlawrev-2531	77	10	contradiction	contradiction	NOUN
inlawrev-2531	77	11	,	,	PUNCT
inlawrev-2531	77	12	noted	note	VERB
inlawrev-2531	77	13	in	in	ADP
inlawrev-2531	77	14	last	last	ADJ
inlawrev-2531	77	15	year	year	NOUN
inlawrev-2531	77	16	's	's	PART
inlawrev-2531	77	17	survey,^^	survey,^^	NOUN
inlawrev-2531	77	18	between	between	ADP
inlawrev-2531	77	19	the	the	DET
inlawrev-2531	77	20	court	court	NOUN
inlawrev-2531	77	21	's	's	PART
inlawrev-2531	77	22	1980	1980	NUM
inlawrev-2531	77	23	opinion	opinion	NOUN
inlawrev-2531	77	24	in	in	ADP
inlawrev-2531	77	25	indiana	indiana	PROPN
inlawrev-2531	77	26	department	department	PROPN
inlawrev-2531	77	27	of	of	ADP
inlawrev-2531	77	28	state	state	PROPN
inlawrev-2531	77	29	revenue	revenue	NOUN
inlawrev-2531	77	30	v.	v.	ADP
inlawrev-2531	77	31	cave	cave	PROPN
inlawrev-2531	77	32	stone	stone	PROPN
inlawrev-2531	77	33	,	,	PUNCT
inlawrev-2531	77	34	inc.^	inc.^	PROPN
inlawrev-2531	77	35	*	*	PROPN
inlawrev-2531	77	36	and	and	CCONJ
inlawrev-2531	77	37	its	its	PRON
inlawrev-2531	77	38	earlier	early	ADJ
inlawrev-2531	77	39	decision	decision	NOUN
inlawrev-2531	77	40	in	in	ADP
inlawrev-2531	77	41	indiana	indiana	PROPN
inlawrev-2531	77	42	department	department	PROPN
inlawrev-2531	77	43	of	of	ADP
inlawrev-2531	77	44	revenue	revenue	NOUN
inlawrev-2531	77	45	v.	v.	ADP
inlawrev-2531	77	46	calcar	calcar	ADJ
inlawrev-2531	77	47	quarries	quarry	NOUN
inlawrev-2531	77	48	,	,	PUNCT
inlawrev-2531	77	49	inc}^	inc}^	NOUN
inlawrev-2531	77	50	calcar	calcar	PROPN
inlawrev-2531	77	51	quarries	quarry	NOUN
inlawrev-2531	77	52	rejected	reject	VERB
inlawrev-2531	77	53	the	the	DET
inlawrev-2531	77	54	revenue	revenue	NOUN
inlawrev-2531	77	55	department	department	NOUN
inlawrev-2531	77	56	's	's	PART
inlawrev-2531	77	57	positive	positive	ADJ
inlawrev-2531	77	58	effect	effect	NOUN
inlawrev-2531	77	59	test	test	NOUN
inlawrev-2531	77	60	;	;	PUNCT
inlawrev-2531	77	61	whereas	whereas	ADV
inlawrev-2531	77	62	.	.	PUNCT
inlawrev-2531	78	1	cave	cave	PROPN
inlawrev-2531	78	2	stone	stone	PROPN
inlawrev-2531	78	3	appeared	appear	VERB
inlawrev-2531	78	4	to	to	PART
inlawrev-2531	78	5	utilize	utilize	VERB
inlawrev-2531	78	6	the	the	DET
inlawrev-2531	78	7	positive	positive	ADJ
inlawrev-2531	78	8	effect	effect	NOUN
inlawrev-2531	78	9	test	test	NOUN
inlawrev-2531	78	10	in	in	ADP
inlawrev-2531	78	11	denying	deny	VERB
inlawrev-2531	78	12	the	the	DET
inlawrev-2531	78	13	exemption	exemption	NOUN
inlawrev-2531	78	14	for	for	ADP
inlawrev-2531	78	15	transportation	transportation	NOUN
inlawrev-2531	78	16	equipment	equipment	NOUN
inlawrev-2531	78	17	used	use	VERB
inlawrev-2531	78	18	to	to	PART
inlawrev-2531	78	19	haul	haul	VERB
inlawrev-2531	78	20	graded	grade	VERB
inlawrev-2531	78	21	stone	stone	NOUN
inlawrev-2531	78	22	from	from	ADP
inlawrev-2531	78	23	one	one	NUM
inlawrev-2531	78	24	step	step	NOUN
inlawrev-2531	78	25	of	of	ADP
inlawrev-2531	78	26	the	the	DET
inlawrev-2531	78	27	manufacturing	manufacturing	NOUN
inlawrev-2531	78	28	process	process	NOUN
inlawrev-2531	78	29	to	to	ADP
inlawrev-2531	78	30	another	another	PRON
inlawrev-2531	78	31	.	.	PUNCT
inlawrev-2531	79	1	the	the	DET
inlawrev-2531	79	2	contradiction	contradiction	NOUN
inlawrev-2531	79	3	between	between	ADP
inlawrev-2531	79	4	these	these	DET
inlawrev-2531	79	5	cases	case	NOUN
inlawrev-2531	79	6	was	be	AUX
inlawrev-2531	79	7	reviewed	review	VERB
inlawrev-2531	79	8	in	in	ADP
inlawrev-2531	79	9	last	last	ADJ
inlawrev-2531	79	10	year	year	NOUN
inlawrev-2531	79	11	's	's	PART
inlawrev-2531	79	12	survey	survey	NOUN
inlawrev-2531	79	13	as	as	SCONJ
inlawrev-2531	79	14	follows	follow	VERB
inlawrev-2531	79	15	:	:	PUNCT
inlawrev-2531	79	16	[	[	X
inlawrev-2531	79	17	i]t	i]t	NOUN
inlawrev-2531	79	18	is	be	AUX
inlawrev-2531	79	19	not	not	PART
inlawrev-2531	79	20	clear	clear	ADJ
inlawrev-2531	79	21	whether	whether	SCONJ
inlawrev-2531	79	22	in	in	ADP
inlawrev-2531	79	23	cave	cave	NOUN
inlawrev-2531	79	24	stone	stone	NOUN
inlawrev-2531	79	25	the	the	DET
inlawrev-2531	79	26	court	court	NOUN
inlawrev-2531	79	27	was	be	AUX
inlawrev-2531	79	28	really	really	ADV
inlawrev-2531	79	29	embracing	embrace	VERB
inlawrev-2531	79	30	the	the	DET
inlawrev-2531	79	31	revenue	revenue	NOUN
inlawrev-2531	79	32	department	department	NOUN
inlawrev-2531	79	33	's	's	PART
inlawrev-2531	79	34	direct	direct	ADJ
inlawrev-2531	79	35	use	use	NOUN
inlawrev-2531	79	36	test	test	NOUN
inlawrev-2531	79	37	and	and	CCONJ
inlawrev-2531	79	38	requiring	require	VERB
inlawrev-2531	79	39	that	that	SCONJ
inlawrev-2531	79	40	the	the	DET
inlawrev-2531	79	41	machinery	machinery	NOUN
inlawrev-2531	79	42	have	have	VERB
inlawrev-2531	79	43	a	a	DET
inlawrev-2531	79	44	"	"	PUNCT
inlawrev-2531	79	45	positive	positive	ADJ
inlawrev-2531	79	46	effect	effect	NOUN
inlawrev-2531	79	47	"	"	PUNCT
inlawrev-2531	79	48	on	on	ADP
inlawrev-2531	79	49	*	*	PUNCT
inlawrev-2531	79	50	the	the	DET
inlawrev-2531	79	51	manufactured	manufacture	VERB
inlawrev-2531	79	52	product	product	NOUN
inlawrev-2531	79	53	or	or	CCONJ
inlawrev-2531	79	54	whether	whether	SCONJ
inlawrev-2531	79	55	the	the	DET
inlawrev-2531	79	56	court	court	NOUN
inlawrev-2531	79	57	was	be	AUX
inlawrev-2531	79	58	simply	simply	ADV
inlawrev-2531	79	59	concluding	conclude	VERB
inlawrev-2531	79	60	that	that	SCONJ
inlawrev-2531	79	61	the	the	DET
inlawrev-2531	79	62	taxpayer	taxpayer	NOUN
inlawrev-2531	79	63	was	be	AUX
inlawrev-2531	79	64	engaged	engage	VERB
inlawrev-2531	79	65	in	in	ADP
inlawrev-2531	79	66	two	two	NUM
inlawrev-2531	79	67	separate	separate	ADJ
inlawrev-2531	79	68	exempt	exempt	ADJ
inlawrev-2531	79	69	functions	function	NOUN
inlawrev-2531	79	70	,	,	PUNCT
inlawrev-2531	79	71	quarrying	quarry	VERB
inlawrev-2531	79	72	and	and	CCONJ
inlawrev-2531	79	73	manufacturing	manufacturing	NOUN
inlawrev-2531	79	74	.	.	PUNCT
inlawrev-2531	80	1	in	in	ADP
inlawrev-2531	80	2	the	the	DET
inlawrev-2531	80	3	latter	latter	ADJ
inlawrev-2531	80	4	instance	instance	NOUN
inlawrev-2531	80	5	,	,	PUNCT
inlawrev-2531	80	6	transportation	transportation	NOUN
inlawrev-2531	80	7	equipment	equipment	NOUN
inlawrev-2531	80	8	which	which	PRON
inlawrev-2531	80	9	merely	merely	ADV
inlawrev-2531	80	10	moved	move	VERB
inlawrev-2531	80	11	the	the	DET
inlawrev-2531	80	12	stone	stone	NOUN
inlawrev-2531	80	13	from	from	ADP
inlawrev-2531	80	14	the	the	DET
inlawrev-2531	80	15	quarry	quarry	NOUN
inlawrev-2531	80	16	to	to	ADP
inlawrev-2531	80	17	the	the	DET
inlawrev-2531	80	18	manufacturing	manufacturing	NOUN
inlawrev-2531	80	19	operation	operation	NOUN
inlawrev-2531	80	20	was	be	AUX
inlawrev-2531	80	21	taxable	taxable	ADJ
inlawrev-2531	80	22	because	because	SCONJ
inlawrev-2531	80	23	such	such	ADJ
inlawrev-2531	80	24	equipment	equipment	NOUN
inlawrev-2531	80	25	was	be	AUX
inlawrev-2531	80	26	not	not	PART
inlawrev-2531	80	27	directly	directly	ADV
inlawrev-2531	80	28	integral	integral	ADJ
inlawrev-2531	80	29	to	to	ADP
inlawrev-2531	80	30	either	either	CCONJ
inlawrev-2531	80	31	exempt	exempt	VERB
inlawrev-2531	80	32	function.^	function.^	PROPN
inlawrev-2531	80	33	®	®	NOUN
inlawrev-2531	80	34	in	in	ADP
inlawrev-2531	80	35	addressing	address	VERB
inlawrev-2531	80	36	this	this	DET
inlawrev-2531	80	37	issue	issue	NOUN
inlawrev-2531	80	38	,	,	PUNCT
inlawrev-2531	80	39	the	the	DET
inlawrev-2531	80	40	court	court	NOUN
inlawrev-2531	80	41	in	in	ADP
inlawrev-2531	80	42	united	united	PROPN
inlawrev-2531	80	43	states	states	PROPN
inlawrev-2531	80	44	steel	steel	PROPN
inlawrev-2531	80	45	explained	explain	VERB
inlawrev-2531	80	46	that	that	SCONJ
inlawrev-2531	80	47	cave	cave	NOUN
inlawrev-2531	80	48	stone	stone	NOUN
inlawrev-2531	80	49	should	should	AUX
inlawrev-2531	80	50	be	be	AUX
inlawrev-2531	80	51	interpreted	interpret	VERB
inlawrev-2531	80	52	as	as	ADP
inlawrev-2531	80	53	denying	deny	VERB
inlawrev-2531	80	54	an	an	DET
inlawrev-2531	80	55	exemption	exemption	NOUN
inlawrev-2531	80	56	for	for	ADP
inlawrev-2531	80	57	equipment	equipment	NOUN
inlawrev-2531	80	58	which	which	PRON
inlawrev-2531	80	59	merely	merely	ADV
inlawrev-2531	80	60	transports	transport	VERB
inlawrev-2531	80	61	the	the	DET
inlawrev-2531	80	62	product	product	NOUN
inlawrev-2531	80	63	between	between	ADP
inlawrev-2531	80	64	two	two	NUM
inlawrev-2531	80	65	exempt	exempt	ADJ
inlawrev-2531	80	66	functions.^^	functions.^^	PUNCT
inlawrev-2531	81	1	the	the	DET
inlawrev-2531	81	2	united	united	PROPN
inlawrev-2531	81	3	states	states	PROPN
inlawrev-2531	81	4	steel	steel	NOUN
inlawrev-2531	81	5	interpretation	interpretation	NOUN
inlawrev-2531	81	6	was	be	AUX
inlawrev-2531	81	7	confirmed	confirm	VERB
inlawrev-2531	81	8	when	when	SCONJ
inlawrev-2531	81	9	the	the	DET
inlawrev-2531	81	10	court	court	NOUN
inlawrev-2531	81	11	of	of	ADP
inlawrev-2531	81	12	appeals	appeals	PROPN
inlawrev-2531	81	13	denied	deny	VERB
inlawrev-2531	81	14	the	the	DET
inlawrev-2531	81	15	petition	petition	NOUN
inlawrev-2531	81	16	for	for	ADP
inlawrev-2531	81	17	rehearing	rehear	VERB
inlawrev-2531	81	18	of	of	ADP
inlawrev-2531	81	19	cave	cave	NOUN
inlawrev-2531	81	20	stone^^	stone^^	NOUN
inlawrev-2531	81	21	and	and	CCONJ
inlawrev-2531	81	22	'	'	PUNCT
inlawrev-2531	81	23	"	"	PUNCT
inlawrev-2531	81	24	160	160	NUM
inlawrev-2531	81	25	ind	ind	NOUN
inlawrev-2531	81	26	.	.	PUNCT
inlawrev-2531	82	1	app	app	PROPN
inlawrev-2531	82	2	.	.	PROPN
inlawrev-2531	83	1	55	55	NUM
inlawrev-2531	83	2	,	,	PUNCT
inlawrev-2531	83	3	61	61	NUM
inlawrev-2531	83	4	,	,	PUNCT
inlawrev-2531	83	5	310	310	NUM
inlawrev-2531	83	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	83	7	96	96	NUM
inlawrev-2531	83	8	,	,	PUNCT
inlawrev-2531	83	9	100	100	NUM
inlawrev-2531	83	10	(	(	PUNCT
inlawrev-2531	83	11	1974	1974	NUM
inlawrev-2531	83	12	)	)	PUNCT
inlawrev-2531	83	13	.	.	PUNCT
inlawrev-2531	84	1	^ud	^ud	PROPN
inlawrev-2531	84	2	.	.	PROPN
inlawrev-2531	84	3	,	,	PUNCT
inlawrev-2531	84	4	quoted	quote	VERB
inlawrev-2531	84	5	in	in	ADP
inlawrev-2531	84	6	indiana	indiana	PROPN
inlawrev-2531	84	7	dep't	dep't	PROPN
inlawrev-2531	84	8	of	of	ADP
inlawrev-2531	84	9	revenue	revenue	NOUN
inlawrev-2531	84	10	v.	v.	PROPN
inlawrev-2531	84	11	united	united	PROPN
inlawrev-2531	84	12	states	states	PROPN
inlawrev-2531	84	13	steel	steel	PROPN
inlawrev-2531	84	14	corp	corp	PROPN
inlawrev-2531	84	15	.	.	PROPN
inlawrev-2531	84	16	,	,	PUNCT
inlawrev-2531	84	17	425	425	NUM
inlawrev-2531	84	18	n.e.2d	n.e.2d	NOUN
inlawrev-2531	84	19	659	659	NUM
inlawrev-2531	84	20	,	,	PUNCT
inlawrev-2531	84	21	662	662	NUM
inlawrev-2531	84	22	(	(	PUNCT
inlawrev-2531	84	23	ind	ind	NOUN
inlawrev-2531	84	24	.	.	PUNCT
inlawrev-2531	85	1	ct	ct	PROPN
inlawrev-2531	85	2	.	.	PUNCT
inlawrev-2531	86	1	app	app	PROPN
inlawrev-2531	86	2	.	.	PROPN
inlawrev-2531	86	3	1981	1981	NUM
inlawrev-2531	86	4	)	)	PUNCT
inlawrev-2531	86	5	.	.	PUNCT
inlawrev-2531	87	1	'	'	PUNCT
inlawrev-2531	87	2	h25	h25	NUM
inlawrev-2531	87	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	87	4	at	at	ADP
inlawrev-2531	87	5	664	664	NUM
inlawrev-2531	87	6	.	.	PUNCT
inlawrev-2531	88	1	'	'	PUNCT
inlawrev-2531	88	2	^king	^king	NOUN
inlawrev-2531	88	3	,	,	PUNCT
inlawrev-2531	88	4	supra	supra	ADJ
inlawrev-2531	88	5	note	note	NOUN
inlawrev-2531	88	6	2	2	NUM
inlawrev-2531	88	7	,	,	PUNCT
inlawrev-2531	88	8	at	at	ADP
inlawrev-2531	88	9	413	413	NUM
inlawrev-2531	88	10	-	-	SYM
inlawrev-2531	88	11	15	15	NUM
inlawrev-2531	88	12	.	.	PUNCT
inlawrev-2531	88	13	'	'	PUNCT
inlawrev-2531	89	1	"	"	PUNCT
inlawrev-2531	89	2	409	409	NUM
inlawrev-2531	89	3	n.e.2d	n.e.2d	NUM
inlawrev-2531	89	4	690	690	NUM
inlawrev-2531	89	5	(	(	PUNCT
inlawrev-2531	89	6	ind	ind	NOUN
inlawrev-2531	89	7	.	.	PUNCT
inlawrev-2531	90	1	ct	ct	PROPN
inlawrev-2531	90	2	.	.	PUNCT
inlawrev-2531	91	1	app	app	PROPN
inlawrev-2531	91	2	.	.	PROPN
inlawrev-2531	92	1	1980	1980	NUM
inlawrev-2531	92	2	)	)	PUNCT
inlawrev-2531	92	3	.	.	PUNCT
inlawrev-2531	93	1	'	'	PUNCT
inlawrev-2531	94	1	^394	^394	X
inlawrev-2531	94	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	94	3	939	939	NUM
inlawrev-2531	94	4	(	(	PUNCT
inlawrev-2531	94	5	ind	ind	NOUN
inlawrev-2531	94	6	.	.	PUNCT
inlawrev-2531	95	1	ct	ct	PROPN
inlawrev-2531	95	2	.	.	PUNCT
inlawrev-2531	96	1	app	app	PROPN
inlawrev-2531	96	2	.	.	PROPN
inlawrev-2531	96	3	1979	1979	NUM
inlawrev-2531	96	4	)	)	PUNCT
inlawrev-2531	96	5	.	.	PUNCT
inlawrev-2531	97	1	'	'	PUNCT
inlawrev-2531	97	2	^king	^king	NOUN
inlawrev-2531	97	3	,	,	PUNCT
inlawrev-2531	97	4	supra	supra	ADJ
inlawrev-2531	97	5	note	note	NOUN
inlawrev-2531	97	6	2	2	NUM
inlawrev-2531	97	7	,	,	PUNCT
inlawrev-2531	97	8	at	at	ADP
inlawrev-2531	97	9	413	413	NUM
inlawrev-2531	97	10	-	-	SYM
inlawrev-2531	97	11	14	14	NUM
inlawrev-2531	97	12	.	.	PUNCT
inlawrev-2531	98	1	'	'	VERB
inlawrev-2531	98	2	^425	^425	NOUN
inlawrev-2531	98	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	98	4	at	at	ADP
inlawrev-2531	98	5	664	664	NUM
inlawrev-2531	98	6	.	.	PUNCT
inlawrev-2531	98	7	'	'	PUNCT
inlawrev-2531	98	8	^indiana	^indiana	PUNCT
inlawrev-2531	99	1	dep't	dep't	NOUN
inlawrev-2531	99	2	of	of	ADP
inlawrev-2531	99	3	state	state	NOUN
inlawrev-2531	99	4	revenue	revenue	NOUN
inlawrev-2531	99	5	v.	v.	ADP
inlawrev-2531	99	6	cave	cave	PROPN
inlawrev-2531	99	7	stone	stone	PROPN
inlawrev-2531	99	8	,	,	PUNCT
inlawrev-2531	99	9	inc	inc	PROPN
inlawrev-2531	99	10	.	.	PROPN
inlawrev-2531	99	11	,	,	PUNCT
inlawrev-2531	99	12	427	427	NUM
inlawrev-2531	99	13	n.e.2d	n.e.2d	NOUN
inlawrev-2531	99	14	922	922	NUM
inlawrev-2531	99	15	(	(	PUNCT
inlawrev-2531	99	16	ind	ind	NOUN
inlawrev-2531	99	17	.	.	PUNCT
inlawrev-2531	100	1	ct	ct	PROPN
inlawrev-2531	100	2	.	.	PUNCT
inlawrev-2531	101	1	app	app	PROPN
inlawrev-2531	101	2	.	.	PROPN
inlawrev-2531	101	3	1981	1981	NUM
inlawrev-2531	101	4	)	)	PUNCT
inlawrev-2531	101	5	.	.	PUNCT
inlawrev-2531	102	1	1983	1983	NUM
inlawrev-2531	102	2	]	]	PUNCT
inlawrev-2531	102	3	survey	survey	NOUN
inlawrev-2531	102	4	-	-	PUNCT
inlawrev-2531	102	5	taxation	taxation	NOUN
inlawrev-2531	102	6	359	359	NUM
inlawrev-2531	102	7	stated	state	VERB
inlawrev-2531	102	8	that	that	SCONJ
inlawrev-2531	102	9	"	"	PUNCT
inlawrev-2531	102	10	manufacturing	manufacture	VERB
inlawrev-2531	102	11	equipment	equipment	NOUN
inlawrev-2531	102	12	must	must	AUX
inlawrev-2531	102	13	have	have	VERB
inlawrev-2531	102	14	a	a	DET
inlawrev-2531	102	15	transformational	transformational	ADJ
inlawrev-2531	102	16	effect	effect	NOUN
inlawrev-2531	102	17	as	as	SCONJ
inlawrev-2531	102	18	opposed	oppose	VERB
inlawrev-2531	102	19	to	to	ADP
inlawrev-2531	102	20	a	a	DET
inlawrev-2531	102	21	translational	translational	ADJ
inlawrev-2531	102	22	effect	effect	NOUN
inlawrev-2531	102	23	for	for	SCONJ
inlawrev-2531	102	24	it	it	PRON
inlawrev-2531	102	25	to	to	PART
inlawrev-2531	102	26	be	be	AUX
inlawrev-2531	102	27	exempt	exempt	ADJ
inlawrev-2531	102	28	.	.	PUNCT
inlawrev-2531	103	1	"^^	"^^	PUNCT
inlawrev-2531	103	2	thus	thus	ADV
inlawrev-2531	103	3	,	,	PUNCT
inlawrev-2531	103	4	neither	neither	CCONJ
inlawrev-2531	103	5	the	the	DET
inlawrev-2531	103	6	quarried	quarried	ADJ
inlawrev-2531	103	7	stone	stone	NOUN
inlawrev-2531	103	8	nor	nor	CCONJ
inlawrev-2531	103	9	the	the	DET
inlawrev-2531	103	10	crushed	crush	VERB
inlawrev-2531	103	11	stone	stone	NOUN
inlawrev-2531	103	12	was	be	AUX
inlawrev-2531	103	13	considered	consider	VERB
inlawrev-2531	103	14	to	to	PART
inlawrev-2531	103	15	be	be	AUX
inlawrev-2531	103	16	undergoing	undergo	VERB
inlawrev-2531	103	17	processing	processing	NOUN
inlawrev-2531	103	18	,	,	PUNCT
inlawrev-2531	103	19	mining	mining	NOUN
inlawrev-2531	103	20	,	,	PUNCT
inlawrev-2531	103	21	or	or	CCONJ
inlawrev-2531	103	22	production	production	NOUN
inlawrev-2531	103	23	during	during	ADP
inlawrev-2531	103	24	transportation	transportation	NOUN
inlawrev-2531	103	25	.	.	PUNCT
inlawrev-2531	104	1	in	in	ADP
inlawrev-2531	104	2	the	the	DET
inlawrev-2531	104	3	cave	cave	NOUN
inlawrev-2531	104	4	stone	stone	NOUN
inlawrev-2531	104	5	rehearing	rehear	VERB
inlawrev-2531	104	6	opinion	opinion	NOUN
inlawrev-2531	104	7	,	,	PUNCT
inlawrev-2531	104	8	the	the	DET
inlawrev-2531	104	9	court	court	NOUN
inlawrev-2531	104	10	also	also	ADV
inlawrev-2531	104	11	stated	state	VERB
inlawrev-2531	104	12	that	that	SCONJ
inlawrev-2531	104	13	it	it	PRON
inlawrev-2531	104	14	disagreed	disagree	VERB
inlawrev-2531	104	15	with	with	ADP
inlawrev-2531	104	16	the	the	DET
inlawrev-2531	104	17	calcar	calcar	NOUN
inlawrev-2531	104	18	holding	holding	NOUN
inlawrev-2531	104	19	to	to	ADP
inlawrev-2531	104	20	the	the	DET
inlawrev-2531	104	21	extent	extent	NOUN
inlawrev-2531	104	22	that	that	PRON
inlawrev-2531	104	23	calcar	calcar	ADV
inlawrev-2531	104	24	recognized	recognize	VERB
inlawrev-2531	104	25	an	an	DET
inlawrev-2531	104	26	exemption	exemption	NOUN
inlawrev-2531	104	27	which	which	PRON
inlawrev-2531	104	28	encompassed	encompass	VERB
inlawrev-2531	104	29	an	an	DET
inlawrev-2531	104	30	overlapping	overlapping	NOUN
inlawrev-2531	104	31	of	of	ADP
inlawrev-2531	104	32	enumerated	enumerate	VERB
inlawrev-2531	104	33	statutorily	statutorily	ADV
inlawrev-2531	104	34	exempt	exempt	ADJ
inlawrev-2531	104	35	functions.^	functions.^	NOUN
inlawrev-2531	104	36	"	"	PUNCT
inlawrev-2531	104	37	although	although	SCONJ
inlawrev-2531	104	38	the	the	DET
inlawrev-2531	104	39	decision	decision	NOUN
inlawrev-2531	104	40	in	in	ADP
inlawrev-2531	104	41	united	united	PROPN
inlawrev-2531	104	42	states	states	PROPN
inlawrev-2531	104	43	steel	steel	NOUN
inlawrev-2531	104	44	may	may	AUX
inlawrev-2531	104	45	not	not	PART
inlawrev-2531	104	46	provide	provide	VERB
inlawrev-2531	104	47	the	the	DET
inlawrev-2531	104	48	definitive	definitive	ADJ
inlawrev-2531	104	49	answer	answer	NOUN
inlawrev-2531	104	50	to	to	ADP
inlawrev-2531	104	51	the	the	DET
inlawrev-2531	104	52	ambiguity	ambiguity	NOUN
inlawrev-2531	104	53	created	create	VERB
inlawrev-2531	104	54	by	by	ADP
inlawrev-2531	104	55	the	the	DET
inlawrev-2531	104	56	double	double	ADJ
inlawrev-2531	104	57	direct	direct	ADJ
inlawrev-2531	104	58	language	language	NOUN
inlawrev-2531	104	59	of	of	ADP
inlawrev-2531	104	60	the	the	DET
inlawrev-2531	104	61	manufacturing	manufacturing	NOUN
inlawrev-2531	104	62	exemption	exemption	NOUN
inlawrev-2531	104	63	statute	statute	NOUN
inlawrev-2531	104	64	,	,	PUNCT
inlawrev-2531	104	65	it	it	PRON
inlawrev-2531	104	66	does	do	AUX
inlawrev-2531	104	67	represent	represent	VERB
inlawrev-2531	104	68	a	a	DET
inlawrev-2531	104	69	positive	positive	ADJ
inlawrev-2531	104	70	step	step	NOUN
inlawrev-2531	104	71	towards	towards	ADP
inlawrev-2531	104	72	a	a	DET
inlawrev-2531	104	73	more	more	ADV
inlawrev-2531	104	74	realistic	realistic	ADJ
inlawrev-2531	104	75	interpretation	interpretation	NOUN
inlawrev-2531	104	76	by	by	ADP
inlawrev-2531	104	77	eliminating	eliminate	VERB
inlawrev-2531	104	78	the	the	DET
inlawrev-2531	104	79	vacuous	vacuous	ADJ
inlawrev-2531	104	80	positive	positive	ADJ
inlawrev-2531	104	81	effect	effect	NOUN
inlawrev-2531	104	82	test	test	NOUN
inlawrev-2531	104	83	and	and	CCONJ
inlawrev-2531	104	84	emphasizing	emphasize	VERB
inlawrev-2531	104	85	a	a	DET
inlawrev-2531	104	86	fact	fact	NOUN
inlawrev-2531	104	87	-	-	PUNCT
inlawrev-2531	104	88	sensitive	sensitive	ADJ
inlawrev-2531	104	89	analytical	analytical	ADJ
inlawrev-2531	104	90	approach	approach	NOUN
inlawrev-2531	104	91	.	.	PUNCT
inlawrev-2531	105	1	the	the	DET
inlawrev-2531	105	2	cave	cave	NOUN
inlawrev-2531	105	3	stone	stone	NOUN
inlawrev-2531	105	4	rehearing	rehear	VERB
inlawrev-2531	105	5	opinion	opinion	NOUN
inlawrev-2531	105	6	also	also	ADV
inlawrev-2531	105	7	represents	represent	VERB
inlawrev-2531	105	8	a	a	DET
inlawrev-2531	105	9	step	step	NOUN
inlawrev-2531	105	10	toward	toward	ADP
inlawrev-2531	105	11	an	an	DET
inlawrev-2531	105	12	understandable	understandable	ADJ
inlawrev-2531	105	13	interpretation	interpretation	NOUN
inlawrev-2531	105	14	by	by	ADP
inlawrev-2531	105	15	requiring	require	VERB
inlawrev-2531	105	16	the	the	DET
inlawrev-2531	105	17	analysis	analysis	NOUN
inlawrev-2531	105	18	to	to	PART
inlawrev-2531	105	19	focus	focus	VERB
inlawrev-2531	105	20	on	on	ADP
inlawrev-2531	105	21	the	the	DET
inlawrev-2531	105	22	actual	actual	ADJ
inlawrev-2531	105	23	production	production	NOUN
inlawrev-2531	105	24	process	process	NOUN
inlawrev-2531	105	25	.	.	PUNCT
inlawrev-2531	106	1	c.	c.	PROPN
inlawrev-2531	106	2	gross	gross	ADJ
inlawrev-2531	106	3	income	income	NOUN
inlawrev-2531	106	4	tax	tax	NOUN
inlawrev-2531	106	5	decisions	decision	NOUN
inlawrev-2531	106	6	1	1	NUM
inlawrev-2531	106	7	.	.	X
inlawrev-2531	106	8	interstate	interstate	PROPN
inlawrev-2531	106	9	commerce	commerce	PROPN
inlawrev-2531	106	10	coses	cos	NOUN
inlawrev-2531	106	11	.	.	PUNCT
inlawrev-2531	107	1	—	—	PUNCT
inlawrev-2531	107	2	during	during	ADP
inlawrev-2531	107	3	the	the	DET
inlawrev-2531	107	4	survey	survey	NOUN
inlawrev-2531	107	5	period	period	NOUN
inlawrev-2531	107	6	,	,	PUNCT
inlawrev-2531	107	7	the	the	DET
inlawrev-2531	107	8	court	court	NOUN
inlawrev-2531	107	9	of	of	ADP
inlawrev-2531	107	10	appeals	appeal	NOUN
inlawrev-2531	107	11	was	be	AUX
inlawrev-2531	107	12	faced	face	VERB
inlawrev-2531	107	13	with	with	ADP
inlawrev-2531	107	14	three	three	NUM
inlawrev-2531	107	15	cases	case	NOUN
inlawrev-2531	107	16	involving	involve	VERB
inlawrev-2531	107	17	the	the	DET
inlawrev-2531	107	18	applicability	applicability	NOUN
inlawrev-2531	107	19	of	of	ADP
inlawrev-2531	107	20	the	the	DET
inlawrev-2531	107	21	indiana	indiana	PROPN
inlawrev-2531	107	22	gross	gross	ADJ
inlawrev-2531	107	23	income	income	NOUN
inlawrev-2531	107	24	tax	tax	NOUN
inlawrev-2531	107	25	to	to	ADP
inlawrev-2531	107	26	corporations	corporation	NOUN
inlawrev-2531	107	27	involved	involve	VERB
inlawrev-2531	107	28	in	in	ADP
inlawrev-2531	107	29	interstate	interstate	ADJ
inlawrev-2531	107	30	commerce	commerce	NOUN
inlawrev-2531	107	31	.	.	PUNCT
inlawrev-2531	108	1	two	two	NUM
inlawrev-2531	108	2	of	of	ADP
inlawrev-2531	108	3	these	these	DET
inlawrev-2531	108	4	cases	case	NOUN
inlawrev-2531	108	5	,	,	PUNCT
inlawrev-2531	108	6	indiana	indiana	PROPN
inlawrev-2531	108	7	department	department	PROPN
inlawrev-2531	108	8	of	of	ADP
inlawrev-2531	108	9	state	state	PROPN
inlawrev-2531	108	10	revenue	revenue	PROPN
inlawrev-2531	108	11	v.	v.	ADP
inlawrev-2531	108	12	brown	brown	ADJ
inlawrev-2531	108	13	boveri	boveri	PROPN
inlawrev-2531	108	14	corp.^^	corp.^^	PUNCT
inlawrev-2531	108	15	and	and	CCONJ
inlawrev-2531	108	16	indiana	indiana	PROPN
inlawrev-2531	108	17	department	department	PROPN
inlawrev-2531	108	18	of	of	ADP
inlawrev-2531	108	19	state	state	PROPN
inlawrev-2531	108	20	revenue	revenue	NOUN
inlawrev-2531	108	21	v.	v.	ADP
inlawrev-2531	108	22	general	general	PROPN
inlawrev-2531	108	23	foods	foods	PROPN
inlawrev-2531	108	24	corp	corp	PROPN
inlawrev-2531	108	25	.	.	PROPN
inlawrev-2531	108	26	,^^	,^^	PUNCT
inlawrev-2531	108	27	were	be	AUX
inlawrev-2531	108	28	essentially	essentially	ADV
inlawrev-2531	108	29	mine	mine	ADJ
inlawrev-2531	108	30	run	run	NOUN
inlawrev-2531	108	31	cases	case	NOUN
inlawrev-2531	108	32	involving	involve	VERB
inlawrev-2531	108	33	taxation	taxation	NOUN
inlawrev-2531	108	34	of	of	ADP
inlawrev-2531	108	35	interstate	interstate	ADJ
inlawrev-2531	108	36	commerce	commerce	NOUN
inlawrev-2531	108	37	concepts	concept	NOUN
inlawrev-2531	108	38	,	,	PUNCT
inlawrev-2531	108	39	but	but	CCONJ
inlawrev-2531	108	40	the	the	DET
inlawrev-2531	108	41	third	third	ADJ
inlawrev-2531	108	42	case	case	NOUN
inlawrev-2531	108	43	,	,	PUNCT
inlawrev-2531	108	44	reynolds	reynolds	PROPN
inlawrev-2531	108	45	metals	metals	PROPN
inlawrev-2531	108	46	co.	co.	PROPN
inlawrev-2531	108	47	v.	v.	ADP
inlawrev-2531	108	48	indiana	indiana	PROPN
inlawrev-2531	108	49	department	department	PROPN
inlawrev-2531	108	50	of	of	ADP
inlawrev-2531	108	51	state	state	PROPN
inlawrev-2531	108	52	revenue,^	revenue,^	PROPN
inlawrev-2531	108	53	involved	involve	VERB
inlawrev-2531	108	54	issues	issue	NOUN
inlawrev-2531	108	55	of	of	ADP
inlawrev-2531	108	56	a	a	DET
inlawrev-2531	108	57	more	more	ADV
inlawrev-2531	108	58	novel	novel	ADJ
inlawrev-2531	108	59	nature	nature	NOUN
inlawrev-2531	108	60	.	.	PUNCT
inlawrev-2531	109	1	in	in	ADP
inlawrev-2531	109	2	brown	brown	PROPN
inlawrev-2531	109	3	boveri	boveri	PROPN
inlawrev-2531	109	4	,	,	PUNCT
inlawrev-2531	109	5	the	the	DET
inlawrev-2531	109	6	interstate	interstate	ADJ
inlawrev-2531	109	7	commerce	commerce	NOUN
inlawrev-2531	109	8	in	in	ADP
inlawrev-2531	109	9	question	question	NOUN
inlawrev-2531	109	10	involved	involve	VERB
inlawrev-2531	109	11	a	a	DET
inlawrev-2531	109	12	contract	contract	NOUN
inlawrev-2531	109	13	whereby	whereby	SCONJ
inlawrev-2531	109	14	the	the	DET
inlawrev-2531	109	15	defendant	defendant	NOUN
inlawrev-2531	109	16	,	,	PUNCT
inlawrev-2531	109	17	a	a	DET
inlawrev-2531	109	18	foreign	foreign	ADJ
inlawrev-2531	109	19	corporation	corporation	NOUN
inlawrev-2531	109	20	,	,	PUNCT
inlawrev-2531	109	21	was	be	AUX
inlawrev-2531	109	22	to	to	PART
inlawrev-2531	109	23	install	install	VERB
inlawrev-2531	109	24	an	an	DET
inlawrev-2531	109	25	induction	induction	NOUN
inlawrev-2531	109	26	melting	melting	NOUN
inlawrev-2531	109	27	system	system	NOUN
inlawrev-2531	109	28	in	in	ADP
inlawrev-2531	109	29	an	an	DET
inlawrev-2531	109	30	indianapolis	indianapolis	PROPN
inlawrev-2531	109	31	foundry	foundry	NOUN
inlawrev-2531	109	32	of	of	ADP
inlawrev-2531	109	33	a	a	DET
inlawrev-2531	109	34	national	national	ADJ
inlawrev-2531	109	35	corporation	corporation	NOUN
inlawrev-2531	109	36	.	.	PUNCT
inlawrev-2531	110	1	the	the	DET
inlawrev-2531	110	2	system	system	NOUN
inlawrev-2531	110	3	in	in	ADP
inlawrev-2531	110	4	question	question	NOUN
inlawrev-2531	110	5	was	be	AUX
inlawrev-2531	110	6	prefabricated	prefabricate	VERB
inlawrev-2531	110	7	at	at	ADP
inlawrev-2531	110	8	an	an	DET
inlawrev-2531	110	9	out	out	ADJ
inlawrev-2531	110	10	-	-	PUNCT
inlawrev-2531	110	11	ofstate	ofstate	NOUN
inlawrev-2531	110	12	plant	plant	NOUN
inlawrev-2531	110	13	,	,	PUNCT
inlawrev-2531	110	14	broken	break	VERB
inlawrev-2531	110	15	down	down	ADP
inlawrev-2531	110	16	for	for	ADP
inlawrev-2531	110	17	shipment	shipment	NOUN
inlawrev-2531	110	18	to	to	ADP
inlawrev-2531	110	19	indiana	indiana	PROPN
inlawrev-2531	110	20	and	and	CCONJ
inlawrev-2531	110	21	then	then	ADV
inlawrev-2531	110	22	reassembled	reassemble	VERB
inlawrev-2531	110	23	at	at	ADP
inlawrev-2531	110	24	the	the	DET
inlawrev-2531	110	25	purchaser	purchaser	NOUN
inlawrev-2531	110	26	's	's	PART
inlawrev-2531	110	27	indiana	indiana	PROPN
inlawrev-2531	110	28	facility	facility	NOUN
inlawrev-2531	110	29	.	.	PUNCT
inlawrev-2531	111	1	in	in	ADP
inlawrev-2531	111	2	order	order	NOUN
inlawrev-2531	111	3	to	to	PART
inlawrev-2531	111	4	fulfill	fulfill	VERB
inlawrev-2531	111	5	its	its	PRON
inlawrev-2531	111	6	obligation	obligation	NOUN
inlawrev-2531	111	7	under	under	ADP
inlawrev-2531	111	8	the	the	DET
inlawrev-2531	111	9	contract	contract	NOUN
inlawrev-2531	111	10	,	,	PUNCT
inlawrev-2531	111	11	the	the	DET
inlawrev-2531	111	12	taxpayer	taxpayer	NOUN
inlawrev-2531	111	13	was	be	AUX
inlawrev-2531	111	14	required	require	VERB
inlawrev-2531	111	15	to	to	PART
inlawrev-2531	111	16	engage	engage	VERB
inlawrev-2531	111	17	in	in	ADP
inlawrev-2531	111	18	various	various	ADJ
inlawrev-2531	111	19	activities	activity	NOUN
inlawrev-2531	111	20	in	in	ADP
inlawrev-2531	111	21	indiana	indiana	PROPN
inlawrev-2531	111	22	,	,	PUNCT
inlawrev-2531	111	23	including	include	VERB
inlawrev-2531	111	24	removing	remove	VERB
inlawrev-2531	111	25	obsolete	obsolete	ADJ
inlawrev-2531	111	26	equipment	equipment	NOUN
inlawrev-2531	111	27	and	and	CCONJ
inlawrev-2531	111	28	foundations	foundation	NOUN
inlawrev-2531	111	29	,	,	PUNCT
inlawrev-2531	111	30	trenching	trench	VERB
inlawrev-2531	111	31	,	,	PUNCT
inlawrev-2531	111	32	and	and	CCONJ
inlawrev-2531	111	33	reassembling	reassemble	VERB
inlawrev-2531	111	34	and	and	CCONJ
inlawrev-2531	111	35	reinforcing	reinforce	VERB
inlawrev-2531	111	36	the	the	DET
inlawrev-2531	111	37	new	new	ADJ
inlawrev-2531	111	38	equipment	equipment	NOUN
inlawrev-2531	111	39	.	.	PUNCT
inlawrev-2531	112	1	the	the	DET
inlawrev-2531	112	2	part	part	NOUN
inlawrev-2531	112	3	of	of	ADP
inlawrev-2531	112	4	this	this	DET
inlawrev-2531	112	5	system	system	NOUN
inlawrev-2531	112	6	for	for	ADP
inlawrev-2531	112	7	air	air	NOUN
inlawrev-2531	112	8	pollution	pollution	NOUN
inlawrev-2531	112	9	control	control	NOUN
inlawrev-2531	112	10	was	be	AUX
inlawrev-2531	112	11	obtained	obtain	VERB
inlawrev-2531	112	12	from	from	ADP
inlawrev-2531	112	13	a	a	DET
inlawrev-2531	112	14	third	third	ADJ
inlawrev-2531	112	15	party	party	NOUN
inlawrev-2531	112	16	and	and	CCONJ
inlawrev-2531	112	17	was	be	AUX
inlawrev-2531	112	18	to	to	PART
inlawrev-2531	112	19	be	be	AUX
inlawrev-2531	112	20	installed	instal	VERB
inlawrev-2531	112	21	by	by	ADP
inlawrev-2531	112	22	yet	yet	ADV
inlawrev-2531	112	23	another	another	DET
inlawrev-2531	112	24	party	party	NOUN
inlawrev-2531	112	25	.	.	PUNCT
inlawrev-2531	113	1	both	both	CCONJ
inlawrev-2531	113	2	the	the	DET
inlawrev-2531	113	3	supplier	supplier	NOUN
inlawrev-2531	113	4	and	and	CCONJ
inlawrev-2531	113	5	the	the	DET
inlawrev-2531	113	6	installer	installer	NOUN
inlawrev-2531	113	7	of	of	ADP
inlawrev-2531	113	8	the	the	DET
inlawrev-2531	113	9	pollution	pollution	NOUN
inlawrev-2531	113	10	equipment	equipment	NOUN
inlawrev-2531	113	11	were	be	AUX
inlawrev-2531	113	12	foreign	foreign	ADJ
inlawrev-2531	113	13	corporations	corporation	NOUN
inlawrev-2531	113	14	.	.	PUNCT
inlawrev-2531	114	1	''	''	PUNCT
inlawrev-2531	114	2	i	i	PRON
inlawrev-2531	114	3	d.	d.	PROPN
inlawrev-2531	114	4	at	at	ADP
inlawrev-2531	114	5	924	924	NUM
inlawrev-2531	114	6	.	.	PUNCT
inlawrev-2531	114	7	^'id	^'id	PROPN
inlawrev-2531	114	8	.	.	PUNCT
inlawrev-2531	115	1	at	at	ADP
inlawrev-2531	115	2	923	923	NUM
inlawrev-2531	115	3	.	.	PUNCT
inlawrev-2531	116	1	^^429	^^429	ADJ
inlawrev-2531	116	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	116	3	285	285	NUM
inlawrev-2531	116	4	(	(	PUNCT
inlawrev-2531	116	5	ind	ind	NOUN
inlawrev-2531	116	6	.	.	PUNCT
inlawrev-2531	117	1	ct	ct	PROPN
inlawrev-2531	117	2	.	.	PUNCT
inlawrev-2531	118	1	app	app	PROPN
inlawrev-2531	118	2	.	.	PROPN
inlawrev-2531	118	3	1981	1981	NUM
inlawrev-2531	118	4	)	)	PUNCT
inlawrev-2531	118	5	.	.	PUNCT
inlawrev-2531	119	1	'	'	PUNCT
inlawrev-2531	119	2	h21	h21	ADJ
inlawrev-2531	119	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	119	4	665	665	NUM
inlawrev-2531	119	5	(	(	PUNCT
inlawrev-2531	119	6	ind	ind	NOUN
inlawrev-2531	119	7	.	.	PUNCT
inlawrev-2531	120	1	ct	ct	PROPN
inlawrev-2531	120	2	.	.	PUNCT
inlawrev-2531	121	1	app	app	PROPN
inlawrev-2531	121	2	.	.	PROPN
inlawrev-2531	121	3	1981	1981	NUM
inlawrev-2531	121	4	)	)	PUNCT
inlawrev-2531	121	5	.	.	PUNCT
inlawrev-2531	122	1	^m33	^m33	SCONJ
inlawrev-2531	122	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	122	3	1	1	NUM
inlawrev-2531	122	4	(	(	PUNCT
inlawrev-2531	122	5	ind	ind	NOUN
inlawrev-2531	122	6	.	.	PUNCT
inlawrev-2531	123	1	ct	ct	PROPN
inlawrev-2531	123	2	.	.	PUNCT
inlawrev-2531	124	1	app	app	PROPN
inlawrev-2531	124	2	.	.	PROPN
inlawrev-2531	124	3	1982	1982	NUM
inlawrev-2531	124	4	)	)	PUNCT
inlawrev-2531	124	5	.	.	PUNCT
inlawrev-2531	125	1	360	360	NUM
inlawrev-2531	125	2	indiana	indiana	PROPN
inlawrev-2531	125	3	law	law	PROPN
inlawrev-2531	125	4	review	review	NOUN
inlawrev-2531	125	5	[	[	X
inlawrev-2531	125	6	vol	vol	NOUN
inlawrev-2531	125	7	.	.	PUNCT
inlawrev-2531	125	8	16:355	16:355	NUM
inlawrev-2531	125	9	in	in	ADP
inlawrev-2531	125	10	asserting	assert	VERB
inlawrev-2531	125	11	that	that	SCONJ
inlawrev-2531	125	12	the	the	DET
inlawrev-2531	125	13	receipts	receipt	NOUN
inlawrev-2531	125	14	from	from	ADP
inlawrev-2531	125	15	the	the	DET
inlawrev-2531	125	16	contract	contract	NOUN
inlawrev-2531	125	17	were	be	AUX
inlawrev-2531	125	18	taxable	taxable	ADJ
inlawrev-2531	125	19	as	as	ADP
inlawrev-2531	125	20	gross	gross	ADJ
inlawrev-2531	125	21	income	income	NOUN
inlawrev-2531	125	22	,	,	PUNCT
inlawrev-2531	125	23	the	the	DET
inlawrev-2531	125	24	revenue	revenue	NOUN
inlawrev-2531	125	25	department	department	PROPN
inlawrev-2531	125	26	argued	argue	VERB
inlawrev-2531	125	27	that	that	SCONJ
inlawrev-2531	125	28	the	the	DET
inlawrev-2531	125	29	performance	performance	NOUN
inlawrev-2531	125	30	of	of	ADP
inlawrev-2531	125	31	substantial	substantial	ADJ
inlawrev-2531	125	32	installation	installation	NOUN
inlawrev-2531	125	33	activities	activity	NOUN
inlawrev-2531	125	34	within	within	ADP
inlawrev-2531	125	35	indiana	indiana	PROPN
inlawrev-2531	125	36	removed	remove	VERB
inlawrev-2531	125	37	the	the	DET
inlawrev-2531	125	38	transaction	transaction	NOUN
inlawrev-2531	125	39	from	from	ADP
inlawrev-2531	125	40	the	the	DET
inlawrev-2531	125	41	statutory	statutory	PROPN
inlawrev-2531	125	42	interstate	interstate	PROPN
inlawrev-2531	125	43	commerce	commerce	NOUN
inlawrev-2531	125	44	exemption	exemption	NOUN
inlawrev-2531	125	45	.	.	PUNCT
inlawrev-2531	126	1	in	in	ADP
inlawrev-2531	126	2	support	support	NOUN
inlawrev-2531	126	3	of	of	ADP
inlawrev-2531	126	4	its	its	PRON
inlawrev-2531	126	5	argument	argument	NOUN
inlawrev-2531	126	6	,	,	PUNCT
inlawrev-2531	126	7	the	the	DET
inlawrev-2531	126	8	revenue	revenue	NOUN
inlawrev-2531	126	9	department	department	PROPN
inlawrev-2531	126	10	relied	rely	VERB
inlawrev-2531	126	11	on	on	ADP
inlawrev-2531	126	12	case	case	NOUN
inlawrev-2531	126	13	law	law	NOUN
inlawrev-2531	126	14	which	which	PRON
inlawrev-2531	126	15	holds	hold	VERB
inlawrev-2531	126	16	that	that	SCONJ
inlawrev-2531	126	17	if	if	SCONJ
inlawrev-2531	126	18	activities	activity	NOUN
inlawrev-2531	126	19	taking	take	VERB
inlawrev-2531	126	20	place	place	NOUN
inlawrev-2531	126	21	within	within	ADP
inlawrev-2531	126	22	this	this	DET
inlawrev-2531	126	23	state	state	NOUN
inlawrev-2531	126	24	are	be	AUX
inlawrev-2531	126	25	"	"	PUNCT
inlawrev-2531	126	26	more	more	ADJ
inlawrev-2531	126	27	than	than	ADP
inlawrev-2531	126	28	minimal	minimal	ADJ
inlawrev-2531	126	29	or	or	CCONJ
inlawrev-2531	126	30	incidental	incidental	ADJ
inlawrev-2531	126	31	"	"	PUNCT
inlawrev-2531	126	32	to	to	ADP
inlawrev-2531	126	33	the	the	DET
inlawrev-2531	126	34	overall	overall	ADJ
inlawrev-2531	126	35	contract	contract	NOUN
inlawrev-2531	126	36	,	,	PUNCT
inlawrev-2531	126	37	then	then	ADV
inlawrev-2531	126	38	such	such	ADJ
inlawrev-2531	126	39	activities	activity	NOUN
inlawrev-2531	126	40	are	be	AUX
inlawrev-2531	126	41	sufficient	sufficient	ADJ
inlawrev-2531	126	42	to	to	PART
inlawrev-2531	126	43	justify	justify	VERB
inlawrev-2531	126	44	the	the	DET
inlawrev-2531	126	45	imposition	imposition	NOUN
inlawrev-2531	126	46	of	of	ADP
inlawrev-2531	126	47	state	state	NOUN
inlawrev-2531	126	48	taxation.^	taxation.^	NOUN
inlawrev-2531	126	49	'	'	PUNCT
inlawrev-2531	126	50	*	*	PUNCT
inlawrev-2531	126	51	having	have	VERB
inlawrev-2531	126	52	little	little	ADJ
inlawrev-2531	126	53	difficulty	difficulty	NOUN
inlawrev-2531	126	54	in	in	ADP
inlawrev-2531	126	55	rejecting	reject	VERB
inlawrev-2531	126	56	those	those	DET
inlawrev-2531	126	57	arguments	argument	NOUN
inlawrev-2531	126	58	,	,	PUNCT
inlawrev-2531	126	59	the	the	DET
inlawrev-2531	126	60	court	court	NOUN
inlawrev-2531	126	61	barkened	barkene	VERB
inlawrev-2531	126	62	back	back	ADV
inlawrev-2531	126	63	to	to	ADP
inlawrev-2531	126	64	the	the	DET
inlawrev-2531	126	65	principle	principle	NOUN
inlawrev-2531	126	66	that	that	SCONJ
inlawrev-2531	126	67	the	the	DET
inlawrev-2531	126	68	determining	determine	VERB
inlawrev-2531	126	69	factor	factor	NOUN
inlawrev-2531	126	70	in	in	ADP
inlawrev-2531	126	71	deciding	decide	VERB
inlawrev-2531	126	72	what	what	PRON
inlawrev-2531	126	73	activity	activity	NOUN
inlawrev-2531	126	74	constitutes	constitute	VERB
inlawrev-2531	126	75	interstate	interstate	ADJ
inlawrev-2531	126	76	commerce	commerce	NOUN
inlawrev-2531	126	77	that	that	PRON
inlawrev-2531	126	78	is	be	AUX
inlawrev-2531	126	79	insulated	insulate	VERB
inlawrev-2531	126	80	from	from	ADP
inlawrev-2531	126	81	state	state	NOUN
inlawrev-2531	126	82	taxation	taxation	NOUN
inlawrev-2531	126	83	is	be	AUX
inlawrev-2531	126	84	whether	whether	SCONJ
inlawrev-2531	126	85	the	the	DET
inlawrev-2531	126	86	in	in	ADP
inlawrev-2531	126	87	-	-	PUNCT
inlawrev-2531	126	88	state	state	NOUN
inlawrev-2531	126	89	activities	activity	NOUN
inlawrev-2531	126	90	"	"	PUNCT
inlawrev-2531	126	91	are	be	AUX
inlawrev-2531	126	92	so	so	ADV
inlawrev-2531	126	93	intrinsically	intrinsically	ADV
inlawrev-2531	126	94	related	relate	VERB
inlawrev-2531	126	95	to	to	ADP
inlawrev-2531	126	96	and	and	CCONJ
inlawrev-2531	126	97	inherently	inherently	ADV
inlawrev-2531	126	98	a	a	DET
inlawrev-2531	126	99	part	part	NOUN
inlawrev-2531	126	100	of	of	ADP
inlawrev-2531	126	101	the	the	DET
inlawrev-2531	126	102	interstate	interstate	ADJ
inlawrev-2531	126	103	sale	sale	NOUN
inlawrev-2531	126	104	that	that	PRON
inlawrev-2531	126	105	it	it	PRON
inlawrev-2531	126	106	is	be	AUX
inlawrev-2531	126	107	seen	see	VERB
inlawrev-2531	126	108	as	as	ADP
inlawrev-2531	126	109	one	one	NUM
inlawrev-2531	126	110	continuing	continue	VERB
inlawrev-2531	126	111	transaction	transaction	NOUN
inlawrev-2531	126	112	.	.	PUNCT
inlawrev-2531	127	1	"^^	"^^	ADJ
inlawrev-2531	127	2	with	with	ADP
inlawrev-2531	127	3	the	the	DET
inlawrev-2531	127	4	facts	fact	NOUN
inlawrev-2531	127	5	presented	present	VERB
inlawrev-2531	127	6	in	in	ADP
inlawrev-2531	127	7	brown	brown	ADJ
inlawrev-2531	127	8	boveri	boveri	PROPN
inlawrev-2531	127	9	,	,	PUNCT
inlawrev-2531	127	10	the	the	DET
inlawrev-2531	127	11	court	court	NOUN
inlawrev-2531	127	12	had	have	VERB
inlawrev-2531	127	13	little	little	ADJ
inlawrev-2531	127	14	problem	problem	NOUN
inlawrev-2531	127	15	in	in	ADP
inlawrev-2531	127	16	concluding	conclude	VERB
inlawrev-2531	127	17	that	that	SCONJ
inlawrev-2531	127	18	the	the	DET
inlawrev-2531	127	19	taxpayer	taxpayer	NOUN
inlawrev-2531	127	20	's	's	PART
inlawrev-2531	127	21	activities	activity	NOUN
inlawrev-2531	127	22	within	within	ADP
inlawrev-2531	127	23	this	this	DET
inlawrev-2531	127	24	state	state	NOUN
inlawrev-2531	127	25	were	be	AUX
inlawrev-2531	127	26	intrinsically	intrinsically	ADV
inlawrev-2531	127	27	related	relate	VERB
inlawrev-2531	127	28	to	to	ADP
inlawrev-2531	127	29	,	,	PUNCT
inlawrev-2531	127	30	and	and	CCONJ
inlawrev-2531	127	31	inherently	inherently	ADV
inlawrev-2531	127	32	a	a	DET
inlawrev-2531	127	33	part	part	NOUN
inlawrev-2531	127	34	of	of	ADP
inlawrev-2531	127	35	,	,	PUNCT
inlawrev-2531	127	36	the	the	DET
inlawrev-2531	127	37	sale	sale	NOUN
inlawrev-2531	127	38	in	in	ADP
inlawrev-2531	127	39	interstate	interstate	ADJ
inlawrev-2531	127	40	commerce.^^	commerce.^^	NOUN
inlawrev-2531	127	41	consequently	consequently	ADV
inlawrev-2531	127	42	,	,	PUNCT
inlawrev-2531	127	43	the	the	DET
inlawrev-2531	127	44	receipts	receipt	NOUN
inlawrev-2531	127	45	generated	generate	VERB
inlawrev-2531	127	46	by	by	ADP
inlawrev-2531	127	47	the	the	DET
inlawrev-2531	127	48	contract	contract	NOUN
inlawrev-2531	127	49	were	be	AUX
inlawrev-2531	127	50	held	hold	VERB
inlawrev-2531	127	51	to	to	PART
inlawrev-2531	127	52	be	be	AUX
inlawrev-2531	127	53	exempt	exempt	ADJ
inlawrev-2531	127	54	from	from	ADP
inlawrev-2531	127	55	gross	gross	ADJ
inlawrev-2531	127	56	income	income	NOUN
inlawrev-2531	127	57	taxation.^	taxation.^	PROPN
inlawrev-2531	127	58	'	'	PART
inlawrev-2531	127	59	indiana	indiana	PROPN
inlawrev-2531	127	60	department	department	PROPN
inlawrev-2531	127	61	of	of	ADP
inlawrev-2531	127	62	state	state	PROPN
inlawrev-2531	127	63	revenue	revenue	NOUN
inlawrev-2531	127	64	v.	v.	ADP
inlawrev-2531	127	65	general	general	ADJ
inlawrev-2531	127	66	foods	food	NOUN
inlawrev-2531	127	67	corp.^^	corp.^^	PUNCT
inlawrev-2531	128	1	involved	involve	VERB
inlawrev-2531	128	2	an	an	DET
inlawrev-2531	128	3	assessment	assessment	NOUN
inlawrev-2531	128	4	of	of	ADP
inlawrev-2531	128	5	gross	gross	ADJ
inlawrev-2531	128	6	income	income	NOUN
inlawrev-2531	128	7	tax	tax	NOUN
inlawrev-2531	128	8	on	on	ADP
inlawrev-2531	128	9	amounts	amount	NOUN
inlawrev-2531	128	10	received	receive	VERB
inlawrev-2531	128	11	by	by	ADP
inlawrev-2531	128	12	a	a	DET
inlawrev-2531	128	13	national	national	ADJ
inlawrev-2531	128	14	food	food	NOUN
inlawrev-2531	128	15	producing	produce	VERB
inlawrev-2531	128	16	and	and	CCONJ
inlawrev-2531	128	17	wholesaling	wholesale	VERB
inlawrev-2531	128	18	corporation	corporation	NOUN
inlawrev-2531	128	19	from	from	ADP
inlawrev-2531	128	20	sales	sale	NOUN
inlawrev-2531	128	21	to	to	ADP
inlawrev-2531	128	22	indiana	indiana	PROPN
inlawrev-2531	128	23	customers	customer	NOUN
inlawrev-2531	128	24	.	.	PUNCT
inlawrev-2531	129	1	these	these	DET
inlawrev-2531	129	2	sales	sale	NOUN
inlawrev-2531	129	3	were	be	AUX
inlawrev-2531	129	4	made	make	VERB
inlawrev-2531	129	5	through	through	ADP
inlawrev-2531	129	6	out	out	ADV
inlawrev-2531	129	7	-	-	PUNCT
inlawrev-2531	129	8	of	of	ADP
inlawrev-2531	129	9	-	-	PUNCT
inlawrev-2531	129	10	state	state	NOUN
inlawrev-2531	129	11	sales	sale	NOUN
inlawrev-2531	129	12	facilities	facility	NOUN
inlawrev-2531	129	13	pursuant	pursuant	ADJ
inlawrev-2531	129	14	to	to	ADP
inlawrev-2531	129	15	orders	order	NOUN
inlawrev-2531	129	16	accepted	accept	VERB
inlawrev-2531	129	17	at	at	ADP
inlawrev-2531	129	18	out	out	ADV
inlawrev-2531	129	19	-	-	PUNCT
inlawrev-2531	129	20	of	of	ADP
inlawrev-2531	129	21	-	-	PUNCT
inlawrev-2531	129	22	state	state	NOUN
inlawrev-2531	129	23	facilities	facility	NOUN
inlawrev-2531	129	24	and	and	CCONJ
inlawrev-2531	129	25	were	be	AUX
inlawrev-2531	129	26	shipped	ship	VERB
inlawrev-2531	129	27	to	to	ADP
inlawrev-2531	129	28	indiana	indiana	PROPN
inlawrev-2531	129	29	customers	customer	NOUN
inlawrev-2531	129	30	from	from	ADP
inlawrev-2531	129	31	out	out	ADV
inlawrev-2531	129	32	-	-	PUNCT
inlawrev-2531	129	33	of	of	ADP
inlawrev-2531	129	34	-	-	PUNCT
inlawrev-2531	129	35	state	state	NOUN
inlawrev-2531	129	36	distribution	distribution	NOUN
inlawrev-2531	129	37	facilities	facility	NOUN
inlawrev-2531	129	38	.	.	PUNCT
inlawrev-2531	130	1	the	the	DET
inlawrev-2531	130	2	basis	basis	NOUN
inlawrev-2531	130	3	of	of	ADP
inlawrev-2531	130	4	the	the	DET
inlawrev-2531	130	5	revenue	revenue	NOUN
inlawrev-2531	130	6	department	department	NOUN
inlawrev-2531	130	7	's	's	PART
inlawrev-2531	130	8	assertion	assertion	NOUN
inlawrev-2531	130	9	that	that	SCONJ
inlawrev-2531	130	10	such	such	ADJ
inlawrev-2531	130	11	receipts	receipt	NOUN
inlawrev-2531	130	12	were	be	AUX
inlawrev-2531	130	13	taxable	taxable	ADJ
inlawrev-2531	130	14	was	be	AUX
inlawrev-2531	130	15	that	that	SCONJ
inlawrev-2531	130	16	products	product	NOUN
inlawrev-2531	130	17	of	of	ADP
inlawrev-2531	130	18	the	the	DET
inlawrev-2531	130	19	same	same	ADJ
inlawrev-2531	130	20	type	type	NOUN
inlawrev-2531	130	21	were	be	AUX
inlawrev-2531	130	22	from	from	ADP
inlawrev-2531	130	23	time	time	NOUN
inlawrev-2531	130	24	to	to	ADP
inlawrev-2531	130	25	time	time	NOUN
inlawrev-2531	130	26	stored	store	VERB
inlawrev-2531	130	27	in	in	ADP
inlawrev-2531	130	28	indiana	indiana	PROPN
inlawrev-2531	130	29	warehouse	warehouse	PROPN
inlawrev-2531	130	30	facilities	facility	NOUN
inlawrev-2531	130	31	.	.	PUNCT
inlawrev-2531	131	1	it	it	PRON
inlawrev-2531	131	2	should	should	AUX
inlawrev-2531	131	3	be	be	AUX
inlawrev-2531	131	4	noted	note	VERB
inlawrev-2531	131	5	that	that	SCONJ
inlawrev-2531	131	6	the	the	DET
inlawrev-2531	131	7	taxpayer	taxpayer	NOUN
inlawrev-2531	131	8	did	do	AUX
inlawrev-2531	131	9	report	report	VERB
inlawrev-2531	131	10	and	and	CCONJ
inlawrev-2531	131	11	pay	pay	VERB
inlawrev-2531	131	12	gross	gross	ADJ
inlawrev-2531	131	13	income	income	NOUN
inlawrev-2531	131	14	tax	tax	NOUN
inlawrev-2531	131	15	on	on	ADP
inlawrev-2531	131	16	receipts	receipt	NOUN
inlawrev-2531	131	17	from	from	ADP
inlawrev-2531	131	18	sales	sale	NOUN
inlawrev-2531	131	19	to	to	ADP
inlawrev-2531	131	20	indiana	indiana	PROPN
inlawrev-2531	131	21	customers	customer	NOUN
inlawrev-2531	131	22	generated	generate	VERB
inlawrev-2531	131	23	by	by	ADP
inlawrev-2531	131	24	shipments	shipment	NOUN
inlawrev-2531	131	25	from	from	ADP
inlawrev-2531	131	26	its	its	PRON
inlawrev-2531	131	27	indiana	indiana	PROPN
inlawrev-2531	131	28	warehouse	warehouse	PROPN
inlawrev-2531	131	29	facilities.^	facilities.^	NOUN
inlawrev-2531	131	30	®	®	NOUN
inlawrev-2531	131	31	however	however	ADV
inlawrev-2531	131	32	,	,	PUNCT
inlawrev-2531	131	33	the	the	DET
inlawrev-2531	131	34	revenue	revenue	NOUN
inlawrev-2531	131	35	department	department	PROPN
inlawrev-2531	131	36	contended	contend	VERB
inlawrev-2531	131	37	that	that	SCONJ
inlawrev-2531	131	38	all	all	PRON
inlawrev-2531	131	39	of	of	ADP
inlawrev-2531	131	40	the	the	DET
inlawrev-2531	131	41	taxpayer	taxpayer	NOUN
inlawrev-2531	131	42	's	's	PART
inlawrev-2531	131	43	products	product	NOUN
inlawrev-2531	131	44	sold	sell	VERB
inlawrev-2531	131	45	in	in	ADP
inlawrev-2531	131	46	indiana	indiana	PROPN
inlawrev-2531	131	47	which	which	PRON
inlawrev-2531	131	48	were	be	AUX
inlawrev-2531	131	49	of	of	ADP
inlawrev-2531	131	50	a	a	DET
inlawrev-2531	131	51	type	type	NOUN
inlawrev-2531	131	52	maintained	maintain	VERB
inlawrev-2531	131	53	in	in	ADP
inlawrev-2531	131	54	inventory	inventory	NOUN
inlawrev-2531	131	55	in	in	ADP
inlawrev-2531	131	56	indiana	indiana	PROPN
inlawrev-2531	131	57	facilities	facility	NOUN
inlawrev-2531	131	58	were	be	AUX
inlawrev-2531	131	59	subject	subject	ADJ
inlawrev-2531	131	60	to	to	ADP
inlawrev-2531	131	61	the	the	DET
inlawrev-2531	131	62	tax	tax	NOUN
inlawrev-2531	131	63	,	,	PUNCT
inlawrev-2531	131	64	regardless	regardless	ADV
inlawrev-2531	131	65	of	of	ADP
inlawrev-2531	131	66	whether	whether	SCONJ
inlawrev-2531	131	67	the	the	DET
inlawrev-2531	131	68	sales	sale	NOUN
inlawrev-2531	131	69	were	be	AUX
inlawrev-2531	131	70	generated	generate	VERB
inlawrev-2531	131	71	by	by	ADP
inlawrev-2531	131	72	,	,	PUNCT
inlawrev-2531	131	73	and	and	CCONJ
inlawrev-2531	131	74	shipped	ship	VERB
inlawrev-2531	131	75	from	from	ADP
inlawrev-2531	131	76	,	,	PUNCT
inlawrev-2531	131	77	out	out	ADV
inlawrev-2531	131	78	-	-	PUNCT
inlawrev-2531	131	79	of	of	ADP
inlawrev-2531	131	80	-	-	PUNCT
inlawrev-2531	131	81	state	state	NOUN
inlawrev-2531	131	82	facilities	facility	NOUN
inlawrev-2531	131	83	.	.	PUNCT
inlawrev-2531	132	1	'	'	PUNCT
inlawrev-2531	133	1	*	*	PUNCT
inlawrev-2531	133	2	429	429	NUM
inlawrev-2531	133	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	133	4	at	at	ADP
inlawrev-2531	133	5	287	287	NUM
inlawrev-2531	133	6	(	(	PUNCT
inlawrev-2531	133	7	citing	cite	VERB
inlawrev-2531	133	8	gross	gross	ADJ
inlawrev-2531	133	9	income	income	NOUN
inlawrev-2531	133	10	tax	tax	NOUN
inlawrev-2531	133	11	div	div	PROPN
inlawrev-2531	133	12	.	.	PUNCT
inlawrev-2531	134	1	v.	v.	ADP
inlawrev-2531	134	2	surface	surface	PROPN
inlawrev-2531	134	3	combustion	combustion	PROPN
inlawrev-2531	134	4	corp	corp	PROPN
inlawrev-2531	134	5	.	.	PROPN
inlawrev-2531	134	6	,	,	PUNCT
inlawrev-2531	134	7	232	232	NUM
inlawrev-2531	134	8	ind	ind	NOUN
inlawrev-2531	134	9	.	.	PUNCT
inlawrev-2531	135	1	100	100	NUM
inlawrev-2531	135	2	,	,	PUNCT
inlawrev-2531	135	3	111	111	NUM
inlawrev-2531	135	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	135	5	50	50	NUM
inlawrev-2531	135	6	(	(	PUNCT
inlawrev-2531	135	7	1953	1953	NUM
inlawrev-2531	135	8	)	)	PUNCT
inlawrev-2531	135	9	;	;	PUNCT
inlawrev-2531	135	10	gross	gross	ADJ
inlawrev-2531	135	11	income	income	NOUN
inlawrev-2531	135	12	tax	tax	NOUN
inlawrev-2531	135	13	div	div	PROPN
inlawrev-2531	135	14	.	.	PUNCT
inlawrev-2531	136	1	v.	v.	ADP
inlawrev-2531	136	2	fort	fort	PROPN
inlawrev-2531	136	3	pitt	pitt	PROPN
inlawrev-2531	136	4	bridge	bridge	PROPN
inlawrev-2531	136	5	works	work	VERB
inlawrev-2531	136	6	,	,	PUNCT
inlawrev-2531	136	7	227	227	NUM
inlawrev-2531	136	8	ind	ind	NOUN
inlawrev-2531	136	9	.	.	PUNCT
inlawrev-2531	137	1	538	538	NUM
inlawrev-2531	137	2	,	,	PUNCT
inlawrev-2531	137	3	86	86	NUM
inlawrev-2531	137	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	137	5	685	685	NUM
inlawrev-2531	137	6	(	(	PUNCT
inlawrev-2531	137	7	1949	1949	NUM
inlawrev-2531	137	8	)	)	PUNCT
inlawrev-2531	137	9	)	)	PUNCT
inlawrev-2531	137	10	.	.	PUNCT
inlawrev-2531	138	1	'	'	PUNCT
inlawrev-2531	138	2	^429	^429	ADP
inlawrev-2531	138	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	138	4	at	at	ADP
inlawrev-2531	138	5	288	288	NUM
inlawrev-2531	138	6	.	.	PUNCT
inlawrev-2531	139	1	as	as	ADP
inlawrev-2531	139	2	authority	authority	NOUN
inlawrev-2531	139	3	for	for	ADP
inlawrev-2531	139	4	this	this	DET
inlawrev-2531	139	5	principle	principle	NOUN
inlawrev-2531	139	6	,	,	PUNCT
inlawrev-2531	139	7	the	the	DET
inlawrev-2531	139	8	court	court	NOUN
inlawrev-2531	139	9	cited	cite	VERB
inlawrev-2531	139	10	gross	gross	ADJ
inlawrev-2531	139	11	income	income	NOUN
inlawrev-2531	139	12	tax	tax	NOUN
inlawrev-2531	139	13	div	div	PROPN
inlawrev-2531	139	14	.	.	PUNCT
inlawrev-2531	140	1	v.	v.	ADP
inlawrev-2531	140	2	surface	surface	PROPN
inlawrev-2531	140	3	combustion	combustion	PROPN
inlawrev-2531	140	4	corp	corp	PROPN
inlawrev-2531	140	5	.	.	PROPN
inlawrev-2531	140	6	,	,	PUNCT
inlawrev-2531	140	7	232	232	NUM
inlawrev-2531	140	8	ind	ind	NOUN
inlawrev-2531	140	9	.	.	PUNCT
inlawrev-2531	141	1	100	100	NUM
inlawrev-2531	141	2	,	,	PUNCT
inlawrev-2531	141	3	111	111	NUM
inlawrev-2531	141	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	141	5	50	50	NUM
inlawrev-2531	141	6	(	(	PUNCT
inlawrev-2531	141	7	1953	1953	NUM
inlawrev-2531	141	8	)	)	PUNCT
inlawrev-2531	141	9	and	and	CCONJ
inlawrev-2531	141	10	gross	gross	ADJ
inlawrev-2531	141	11	income	income	NOUN
inlawrev-2531	141	12	tax	tax	NOUN
inlawrev-2531	141	13	div	div	PROPN
inlawrev-2531	141	14	.	.	PUNCT
inlawrev-2531	142	1	v.	v.	ADP
inlawrev-2531	142	2	fort	fort	PROPN
inlawrev-2531	142	3	pitt	pitt	PROPN
inlawrev-2531	142	4	bridge	bridge	PROPN
inlawrev-2531	142	5	works	work	VERB
inlawrev-2531	142	6	,	,	PUNCT
inlawrev-2531	142	7	227	227	NUM
inlawrev-2531	142	8	ind	ind	NOUN
inlawrev-2531	142	9	.	.	PUNCT
inlawrev-2531	143	1	538	538	NUM
inlawrev-2531	143	2	,	,	PUNCT
inlawrev-2531	143	3	86	86	NUM
inlawrev-2531	143	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	143	5	685	685	NUM
inlawrev-2531	143	6	(	(	PUNCT
inlawrev-2531	143	7	1949	1949	NUM
inlawrev-2531	143	8	)	)	PUNCT
inlawrev-2531	143	9	.	.	PUNCT
inlawrev-2531	144	1	*	*	PUNCT
inlawrev-2531	144	2	'	'	NUM
inlawrev-2531	144	3	429	429	NUM
inlawrev-2531	144	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	144	5	at	at	ADP
inlawrev-2531	144	6	288	288	NUM
inlawrev-2531	144	7	.	.	PUNCT
inlawrev-2531	145	1	^427	^427	NOUN
inlawrev-2531	145	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	145	3	665	665	NUM
inlawrev-2531	145	4	(	(	PUNCT
inlawrev-2531	145	5	ind	ind	NOUN
inlawrev-2531	145	6	.	.	PUNCT
inlawrev-2531	146	1	ct	ct	PROPN
inlawrev-2531	146	2	.	.	PUNCT
inlawrev-2531	147	1	app	app	PROPN
inlawrev-2531	147	2	.	.	PROPN
inlawrev-2531	147	3	1981	1981	NUM
inlawrev-2531	147	4	)	)	PUNCT
inlawrev-2531	147	5	.	.	PUNCT
inlawrev-2531	148	1	''	''	PUNCT
inlawrev-2531	148	2	i	i	PRON
inlawrev-2531	148	3	d.	d.	PROPN
inlawrev-2531	148	4	at	at	ADP
inlawrev-2531	148	5	667	667	NUM
inlawrev-2531	148	6	.	.	PUNCT
inlawrev-2531	148	7	1983	1983	NUM
inlawrev-2531	148	8	]	]	PUNCT
inlawrev-2531	148	9	survey	survey	NOUN
inlawrev-2531	148	10	-	-	PUNCT
inlawrev-2531	148	11	taxation	taxation	NOUN
inlawrev-2531	148	12	361	361	NUM
inlawrev-2531	148	13	in	in	ADP
inlawrev-2531	148	14	effect	effect	NOUN
inlawrev-2531	148	15	,	,	PUNCT
inlawrev-2531	148	16	the	the	DET
inlawrev-2531	148	17	revenue	revenue	NOUN
inlawrev-2531	148	18	department	department	PROPN
inlawrev-2531	148	19	in	in	ADP
inlawrev-2531	148	20	general	general	PROPN
inlawrev-2531	148	21	foods	foods	PROPN
inlawrev-2531	148	22	corp	corp	PROPN
inlawrev-2531	148	23	.	.	PROPN
inlawrev-2531	148	24	was	be	AUX
inlawrev-2531	148	25	attempting	attempt	VERB
inlawrev-2531	148	26	to	to	PART
inlawrev-2531	148	27	assert	assert	VERB
inlawrev-2531	148	28	that	that	SCONJ
inlawrev-2531	148	29	the	the	DET
inlawrev-2531	148	30	presence	presence	NOUN
inlawrev-2531	148	31	of	of	ADP
inlawrev-2531	148	32	certain	certain	ADJ
inlawrev-2531	148	33	types	type	NOUN
inlawrev-2531	148	34	of	of	ADP
inlawrev-2531	148	35	inventory	inventory	NOUN
inlawrev-2531	148	36	within	within	ADP
inlawrev-2531	148	37	indiana	indiana	PROPN
inlawrev-2531	148	38	subjects	subject	NOUN
inlawrev-2531	148	39	all	all	DET
inlawrev-2531	148	40	indiana	indiana	NOUN
inlawrev-2531	148	41	-	-	PUNCT
inlawrev-2531	148	42	destination	destination	NOUN
inlawrev-2531	148	43	sales	sale	NOUN
inlawrev-2531	148	44	of	of	ADP
inlawrev-2531	148	45	that	that	DET
inlawrev-2531	148	46	type	type	NOUN
inlawrev-2531	148	47	of	of	ADP
inlawrev-2531	148	48	inventory	inventory	NOUN
inlawrev-2531	148	49	to	to	ADP
inlawrev-2531	148	50	gross	gross	ADJ
inlawrev-2531	148	51	income	income	NOUN
inlawrev-2531	148	52	taxation	taxation	NOUN
inlawrev-2531	148	53	,	,	PUNCT
inlawrev-2531	148	54	regardless	regardless	ADV
inlawrev-2531	148	55	of	of	ADP
inlawrev-2531	148	56	other	other	ADJ
inlawrev-2531	148	57	factors	factor	NOUN
inlawrev-2531	148	58	which	which	PRON
inlawrev-2531	148	59	may	may	AUX
inlawrev-2531	148	60	exist	exist	VERB
inlawrev-2531	148	61	with	with	ADP
inlawrev-2531	148	62	respect	respect	NOUN
inlawrev-2531	148	63	to	to	ADP
inlawrev-2531	148	64	those	those	DET
inlawrev-2531	148	65	sales	sale	NOUN
inlawrev-2531	148	66	.	.	PUNCT
inlawrev-2531	149	1	noting	note	VERB
inlawrev-2531	149	2	that	that	SCONJ
inlawrev-2531	149	3	the	the	DET
inlawrev-2531	149	4	derivation	derivation	NOUN
inlawrev-2531	149	5	of	of	ADP
inlawrev-2531	149	6	income	income	NOUN
inlawrev-2531	149	7	must	must	AUX
inlawrev-2531	149	8	be	be	AUX
inlawrev-2531	149	9	attributable	attributable	ADJ
inlawrev-2531	149	10	to	to	ADP
inlawrev-2531	149	11	in	in	ADP
inlawrev-2531	149	12	-	-	PUNCT
inlawrev-2531	149	13	state	state	NOUN
inlawrev-2531	149	14	activities	activity	NOUN
inlawrev-2531	149	15	of	of	ADP
inlawrev-2531	149	16	the	the	DET
inlawrev-2531	149	17	taxpayer	taxpayer	NOUN
inlawrev-2531	149	18	in	in	ADP
inlawrev-2531	149	19	question	question	NOUN
inlawrev-2531	149	20	as	as	SCONJ
inlawrev-2531	149	21	opposed	oppose	VERB
inlawrev-2531	149	22	to	to	ADP
inlawrev-2531	149	23	the	the	DET
inlawrev-2531	149	24	source	source	NOUN
inlawrev-2531	149	25	of	of	ADP
inlawrev-2531	149	26	the	the	DET
inlawrev-2531	149	27	sales	sale	NOUN
inlawrev-2531	149	28	receipts	receipt	NOUN
inlawrev-2531	149	29	,	,	PUNCT
inlawrev-2531	149	30	the	the	DET
inlawrev-2531	149	31	court	court	NOUN
inlawrev-2531	149	32	of	of	ADP
inlawrev-2531	149	33	appeals	appeals	PROPN
inlawrev-2531	149	34	rejected	reject	VERB
inlawrev-2531	149	35	the	the	DET
inlawrev-2531	149	36	revenue	revenue	NOUN
inlawrev-2531	149	37	department	department	NOUN
inlawrev-2531	149	38	's	's	PART
inlawrev-2531	149	39	contention	contention	NOUN
inlawrev-2531	149	40	and	and	CCONJ
inlawrev-2531	149	41	ruled	rule	VERB
inlawrev-2531	149	42	that	that	SCONJ
inlawrev-2531	149	43	the	the	DET
inlawrev-2531	149	44	gross	gross	ADJ
inlawrev-2531	149	45	income	income	NOUN
inlawrev-2531	149	46	tax	tax	NOUN
inlawrev-2531	149	47	was	be	AUX
inlawrev-2531	149	48	inapplicable	inapplicable	ADJ
inlawrev-2531	149	49	to	to	ADP
inlawrev-2531	149	50	the	the	DET
inlawrev-2531	149	51	sales	sale	NOUN
inlawrev-2531	149	52	receipts	receipt	NOUN
inlawrev-2531	149	53	in	in	ADP
inlawrev-2531	149	54	question/	question/	NUM
inlawrev-2531	149	55	"	"	PUNCT
inlawrev-2531	149	56	in	in	ADP
inlawrev-2531	149	57	reynolds	reynolds	PROPN
inlawrev-2531	149	58	metals	metals	PROPN
inlawrev-2531	149	59	co.	co.	PROPN
inlawrev-2531	149	60	v.	v.	ADP
inlawrev-2531	149	61	indiana	indiana	PROPN
inlawrev-2531	149	62	department	department	PROPN
inlawrev-2531	149	63	of	of	ADP
inlawrev-2531	149	64	state	state	PROPN
inlawrev-2531	149	65	revenue,*^	revenue,*^	PROPN
inlawrev-2531	150	1	the	the	DET
inlawrev-2531	150	2	taxpayer	taxpayer	NOUN
inlawrev-2531	150	3	raised	raise	VERB
inlawrev-2531	150	4	the	the	DET
inlawrev-2531	150	5	issue	issue	NOUN
inlawrev-2531	150	6	of	of	ADP
inlawrev-2531	150	7	whether	whether	SCONJ
inlawrev-2531	150	8	the	the	DET
inlawrev-2531	150	9	statutory	statutory	ADJ
inlawrev-2531	150	10	three	three	NUM
inlawrev-2531	150	11	-	-	PUNCT
inlawrev-2531	150	12	factor	factor	NOUN
inlawrev-2531	150	13	apportionment	apportionment	NOUN
inlawrev-2531	150	14	formula,''^	formula,''^	ADV
inlawrev-2531	150	15	used	use	VERB
inlawrev-2531	150	16	in	in	ADP
inlawrev-2531	150	17	determining	determine	VERB
inlawrev-2531	150	18	business	business	NOUN
inlawrev-2531	150	19	income	income	NOUN
inlawrev-2531	150	20	derived	derive	VERB
inlawrev-2531	150	21	from	from	ADP
inlawrev-2531	150	22	indiana	indiana	PROPN
inlawrev-2531	150	23	sources	source	NOUN
inlawrev-2531	150	24	for	for	ADP
inlawrev-2531	150	25	adjusted	adjust	VERB
inlawrev-2531	150	26	gross	gross	ADJ
inlawrev-2531	150	27	income	income	NOUN
inlawrev-2531	150	28	purposes	purpose	NOUN
inlawrev-2531	150	29	,	,	PUNCT
inlawrev-2531	150	30	could	could	AUX
inlawrev-2531	150	31	be	be	AUX
inlawrev-2531	150	32	utilized	utilize	VERB
inlawrev-2531	150	33	for	for	ADP
inlawrev-2531	150	34	gross	gross	ADJ
inlawrev-2531	150	35	income	income	NOUN
inlawrev-2531	150	36	tax	tax	NOUN
inlawrev-2531	150	37	purposes	purpose	NOUN
inlawrev-2531	150	38	.	.	PUNCT
inlawrev-2531	151	1	by	by	ADP
inlawrev-2531	151	2	way	way	NOUN
inlawrev-2531	151	3	of	of	ADP
inlawrev-2531	151	4	background	background	NOUN
inlawrev-2531	151	5	,	,	PUNCT
inlawrev-2531	151	6	use	use	NOUN
inlawrev-2531	151	7	of	of	ADP
inlawrev-2531	151	8	the	the	DET
inlawrev-2531	151	9	apportionment	apportionment	ADJ
inlawrev-2531	151	10	formula	formula	NOUN
inlawrev-2531	151	11	was	be	AUX
inlawrev-2531	151	12	,	,	PUNCT
inlawrev-2531	151	13	as	as	SCONJ
inlawrev-2531	151	14	the	the	DET
inlawrev-2531	151	15	court	court	NOUN
inlawrev-2531	151	16	in	in	ADP
inlawrev-2531	151	17	reynolds	reynolds	PROPN
inlawrev-2531	151	18	noted	note	VERB
inlawrev-2531	151	19	,	,	PUNCT
inlawrev-2531	151	20	'	'	PUNCT
inlawrev-2531	151	21	*	*	VERB
inlawrev-2531	151	22	suggested	suggest	VERB
inlawrev-2531	151	23	for	for	ADP
inlawrev-2531	151	24	possible	possible	ADJ
inlawrev-2531	151	25	application	application	NOUN
inlawrev-2531	151	26	in	in	ADP
inlawrev-2531	151	27	the	the	DET
inlawrev-2531	151	28	gross	gross	ADJ
inlawrev-2531	151	29	income	income	NOUN
inlawrev-2531	151	30	context	context	NOUN
inlawrev-2531	151	31	in	in	ADP
inlawrev-2531	151	32	indiana	indiana	PROPN
inlawrev-2531	151	33	department	department	PROPN
inlawrev-2531	151	34	of	of	ADP
inlawrev-2531	151	35	revenue	revenue	NOUN
inlawrev-2531	151	36	v.	v.	ADP
inlawrev-2531	151	37	p.f	p.f	PROPN
inlawrev-2531	151	38	.	.	PROPN
inlawrev-2531	151	39	goodrich	goodrich	PROPN
inlawrev-2531	151	40	corp	corp	PROPN
inlawrev-2531	151	41	.	.	PROPN
inlawrev-2531	151	42	''^^	''^^	VERB
inlawrev-2531	151	43	the	the	DET
inlawrev-2531	151	44	court	court	NOUN
inlawrev-2531	151	45	in	in	ADP
inlawrev-2531	151	46	reynolds	reynolds	PROPN
inlawrev-2531	151	47	rejected	reject	VERB
inlawrev-2531	151	48	the	the	DET
inlawrev-2531	151	49	taxpayer	taxpayer	NOUN
inlawrev-2531	151	50	's	's	PART
inlawrev-2531	151	51	argument	argument	NOUN
inlawrev-2531	151	52	that	that	SCONJ
inlawrev-2531	151	53	goodrich	goodrich	NOUN
inlawrev-2531	151	54	required	require	VERB
inlawrev-2531	151	55	the	the	DET
inlawrev-2531	151	56	use	use	NOUN
inlawrev-2531	151	57	of	of	ADP
inlawrev-2531	151	58	the	the	DET
inlawrev-2531	151	59	three	three	NUM
inlawrev-2531	151	60	-	-	PUNCT
inlawrev-2531	151	61	factor	factor	NOUN
inlawrev-2531	151	62	apportionment	apportionment	NOUN
inlawrev-2531	151	63	formula	formula	NOUN
inlawrev-2531	151	64	*	*	PUNCT
inlawrev-2531	151	65	*	*	VERB
inlawrev-2531	151	66	in	in	ADP
inlawrev-2531	151	67	lieu	lieu	NOUN
inlawrev-2531	151	68	of	of	ADP
inlawrev-2531	151	69	identifying	identify	VERB
inlawrev-2531	151	70	the	the	DET
inlawrev-2531	151	71	actual	actual	ADJ
inlawrev-2531	151	72	income	income	NOUN
inlawrev-2531	151	73	generated	generate	VERB
inlawrev-2531	151	74	by	by	ADP
inlawrev-2531	151	75	business	business	NOUN
inlawrev-2531	151	76	activity	activity	NOUN
inlawrev-2531	151	77	in	in	ADP
inlawrev-2531	151	78	this	this	DET
inlawrev-2531	151	79	state	state	NOUN
inlawrev-2531	151	80	.	.	PUNCT
inlawrev-2531	152	1	"*^	"*^	NOUN
inlawrev-2531	152	2	noting	note	VERB
inlawrev-2531	152	3	that	that	SCONJ
inlawrev-2531	152	4	goodrich	goodrich	NOUN
inlawrev-2531	152	5	involved	involve	VERB
inlawrev-2531	152	6	a	a	DET
inlawrev-2531	152	7	one	one	NUM
inlawrev-2531	152	8	-	-	PUNCT
inlawrev-2531	152	9	instance	instance	NOUN
inlawrev-2531	152	10	transaction	transaction	NOUN
inlawrev-2531	152	11	which	which	PRON
inlawrev-2531	152	12	was	be	AUX
inlawrev-2531	152	13	incapable	incapable	ADJ
inlawrev-2531	152	14	of	of	ADP
inlawrev-2531	152	15	division	division	NOUN
inlawrev-2531	152	16	into	into	ADP
inlawrev-2531	152	17	portions	portion	NOUN
inlawrev-2531	152	18	attributable	attributable	ADJ
inlawrev-2531	152	19	to	to	ADP
inlawrev-2531	152	20	in	in	ADP
inlawrev-2531	152	21	-	-	PUNCT
inlawrev-2531	152	22	state	state	NOUN
inlawrev-2531	152	23	and	and	CCONJ
inlawrev-2531	152	24	out	out	ADP
inlawrev-2531	152	25	-	-	PUNCT
inlawrev-2531	152	26	of	of	ADP
inlawrev-2531	152	27	-	-	PUNCT
inlawrev-2531	152	28	state	state	NOUN
inlawrev-2531	152	29	business	business	NOUN
inlawrev-2531	152	30	activity	activity	NOUN
inlawrev-2531	153	1	,	,	PUNCT
inlawrev-2531	153	2	the	the	DET
inlawrev-2531	153	3	court	court	NOUN
inlawrev-2531	153	4	in	in	ADP
inlawrev-2531	153	5	reynolds	reynolds	PROPN
inlawrev-2531	153	6	held	hold	VERB
inlawrev-2531	153	7	that	that	SCONJ
inlawrev-2531	153	8	the	the	DET
inlawrev-2531	153	9	apportionment	apportionment	ADJ
inlawrev-2531	153	10	formula	formula	NOUN
inlawrev-2531	153	11	was	be	AUX
inlawrev-2531	153	12	not	not	PART
inlawrev-2531	153	13	appropriate	appropriate	ADJ
inlawrev-2531	153	14	in	in	ADP
inlawrev-2531	153	15	this	this	DET
inlawrev-2531	153	16	case	case	NOUN
inlawrev-2531	153	17	,	,	PUNCT
inlawrev-2531	153	18	effectively	effectively	ADV
inlawrev-2531	153	19	limiting	limit	VERB
inlawrev-2531	153	20	the	the	DET
inlawrev-2531	153	21	application	application	NOUN
inlawrev-2531	153	22	of	of	ADP
inlawrev-2531	153	23	apportionment	apportionment	NOUN
inlawrev-2531	153	24	in	in	ADP
inlawrev-2531	153	25	gross	gross	ADJ
inlawrev-2531	153	26	income	income	NOUN
inlawrev-2531	153	27	tax	tax	NOUN
inlawrev-2531	153	28	to	to	ADP
inlawrev-2531	153	29	receipts	receipt	NOUN
inlawrev-2531	153	30	inherently	inherently	ADV
inlawrev-2531	153	31	incapable	incapable	ADJ
inlawrev-2531	153	32	of	of	ADP
inlawrev-2531	153	33	association	association	NOUN
inlawrev-2531	153	34	with	with	ADP
inlawrev-2531	153	35	a	a	DET
inlawrev-2531	153	36	particular	particular	ADJ
inlawrev-2531	153	37	taxing	taxing	NOUN
inlawrev-2531	153	38	jurisdiction	jurisdiction	NOUN
inlawrev-2531	153	39	.	.	PUNCT
inlawrev-2531	154	1	"^	"^	VERB
inlawrev-2531	154	2	instructive	instructive	ADJ
inlawrev-2531	154	3	to	to	ADP
inlawrev-2531	154	4	taxpayers	taxpayer	NOUN
inlawrev-2531	154	5	was	be	AUX
inlawrev-2531	154	6	the	the	DET
inlawrev-2531	154	7	court	court	NOUN
inlawrev-2531	154	8	's	's	PART
inlawrev-2531	154	9	distilled	distil	VERB
inlawrev-2531	154	10	analysis	analysis	NOUN
inlawrev-2531	154	11	of	of	ADP
inlawrev-2531	154	12	the	the	DET
inlawrev-2531	154	13	thrust	thrust	NOUN
inlawrev-2531	154	14	of	of	ADP
inlawrev-2531	154	15	many	many	ADJ
inlawrev-2531	154	16	of	of	ADP
inlawrev-2531	154	17	the	the	DET
inlawrev-2531	154	18	significant	significant	ADJ
inlawrev-2531	154	19	cases	case	NOUN
inlawrev-2531	154	20	regarding	regard	VERB
inlawrev-2531	154	21	the	the	DET
inlawrev-2531	154	22	taxation	taxation	NOUN
inlawrev-2531	154	23	of	of	ADP
inlawrev-2531	154	24	interstate	interstate	ADJ
inlawrev-2531	154	25	business	business	NOUN
inlawrev-2531	154	26	activities	activity	NOUN
inlawrev-2531	154	27	.	.	PUNCT
inlawrev-2531	155	1	the	the	DET
inlawrev-2531	155	2	court	court	NOUN
inlawrev-2531	155	3	stated	state	VERB
inlawrev-2531	155	4	that	that	SCONJ
inlawrev-2531	155	5	:	:	PUNCT
inlawrev-2531	155	6	''	''	PUNCT
inlawrev-2531	155	7	i	i	PRON
inlawrev-2531	155	8	d.	d.	PROPN
inlawrev-2531	155	9	at	at	ADP
inlawrev-2531	155	10	670	670	NUM
inlawrev-2531	155	11	.	.	PUNCT
inlawrev-2531	156	1	^'433	^'433	NUM
inlawrev-2531	156	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	156	3	1	1	NUM
inlawrev-2531	156	4	(	(	PUNCT
inlawrev-2531	156	5	ind	ind	NOUN
inlawrev-2531	156	6	.	.	PUNCT
inlawrev-2531	157	1	ct	ct	PROPN
inlawrev-2531	157	2	.	.	PUNCT
inlawrev-2531	158	1	app	app	PROPN
inlawrev-2531	158	2	.	.	PROPN
inlawrev-2531	158	3	1982	1982	NUM
inlawrev-2531	158	4	)	)	PUNCT
inlawrev-2531	158	5	.	.	PUNCT
inlawrev-2531	159	1	^''ind	^''ind	PROPN
inlawrev-2531	159	2	.	.	PUNCT
inlawrev-2531	160	1	code	code	PROPN
inlawrev-2531	160	2	§	§	PROPN
inlawrev-2531	160	3	6	6	NUM
inlawrev-2531	160	4	-	-	SYM
inlawrev-2531	160	5	3	3	NUM
inlawrev-2531	160	6	-	-	PUNCT
inlawrev-2531	160	7	2	2	NUM
inlawrev-2531	160	8	-	-	PUNCT
inlawrev-2531	160	9	2(b	2(b	NUM
inlawrev-2531	160	10	)	)	PUNCT
inlawrev-2531	160	11	(	(	PUNCT
inlawrev-2531	160	12	1982	1982	NUM
inlawrev-2531	160	13	)	)	PUNCT
inlawrev-2531	160	14	provides	provide	VERB
inlawrev-2531	160	15	as	as	SCONJ
inlawrev-2531	160	16	follows	follow	VERB
inlawrev-2531	160	17	:	:	PUNCT
inlawrev-2531	160	18	if	if	SCONJ
inlawrev-2531	160	19	the	the	DET
inlawrev-2531	160	20	business	business	NOUN
inlawrev-2531	160	21	income	income	NOUN
inlawrev-2531	160	22	derived	derive	VERB
inlawrev-2531	160	23	from	from	ADP
inlawrev-2531	160	24	sources	source	NOUN
inlawrev-2531	160	25	within	within	ADP
inlawrev-2531	160	26	the	the	DET
inlawrev-2531	160	27	state	state	NOUN
inlawrev-2531	160	28	of	of	ADP
inlawrev-2531	160	29	indiana	indiana	PROPN
inlawrev-2531	160	30	of	of	ADP
inlawrev-2531	160	31	a	a	DET
inlawrev-2531	160	32	corporation	corporation	NOUN
inlawrev-2531	160	33	or	or	CCONJ
inlawrev-2531	160	34	nonresident	nonresident	ADJ
inlawrev-2531	160	35	person	person	NOUN
inlawrev-2531	160	36	can	can	AUX
inlawrev-2531	160	37	not	not	PART
inlawrev-2531	160	38	be	be	AUX
inlawrev-2531	160	39	separated	separate	VERB
inlawrev-2531	160	40	from	from	ADP
inlawrev-2531	160	41	the	the	DET
inlawrev-2531	160	42	business	business	NOUN
inlawrev-2531	160	43	income	income	NOUN
inlawrev-2531	160	44	of	of	ADP
inlawrev-2531	160	45	such	such	ADJ
inlawrev-2531	160	46	person	person	NOUN
inlawrev-2531	160	47	or	or	CCONJ
inlawrev-2531	160	48	corporation	corporation	NOUN
inlawrev-2531	160	49	derived	derive	VERB
inlawrev-2531	160	50	from	from	ADP
inlawrev-2531	160	51	sources	source	NOUN
inlawrev-2531	160	52	without	without	ADP
inlawrev-2531	160	53	the	the	DET
inlawrev-2531	160	54	state	state	NOUN
inlawrev-2531	160	55	of	of	ADP
inlawrev-2531	160	56	indiana	indiana	PROPN
inlawrev-2531	160	57	,	,	PUNCT
inlawrev-2531	160	58	then	then	ADV
inlawrev-2531	160	59	the	the	DET
inlawrev-2531	160	60	business	business	NOUN
inlawrev-2531	160	61	income	income	NOUN
inlawrev-2531	160	62	derived	derive	VERB
inlawrev-2531	160	63	from	from	ADP
inlawrev-2531	160	64	sources	source	NOUN
inlawrev-2531	160	65	within	within	ADP
inlawrev-2531	160	66	this	this	DET
inlawrev-2531	160	67	state	state	NOUN
inlawrev-2531	160	68	shall	shall	AUX
inlawrev-2531	160	69	be	be	AUX
inlawrev-2531	160	70	determined	determine	VERB
inlawrev-2531	160	71	by	by	ADP
inlawrev-2531	160	72	multiplying	multiply	VERB
inlawrev-2531	160	73	the	the	DET
inlawrev-2531	160	74	business	business	NOUN
inlawrev-2531	160	75	income	income	NOUN
inlawrev-2531	160	76	derived	derive	VERB
inlawrev-2531	160	77	from	from	ADP
inlawrev-2531	160	78	sources	source	NOUN
inlawrev-2531	160	79	both	both	CCONJ
inlawrev-2531	160	80	within	within	ADP
inlawrev-2531	160	81	and	and	CCONJ
inlawrev-2531	160	82	without	without	ADP
inlawrev-2531	160	83	the	the	DET
inlawrev-2531	160	84	state	state	NOUN
inlawrev-2531	160	85	of	of	ADP
inlawrev-2531	160	86	indiana	indiana	PROPN
inlawrev-2531	160	87	by	by	ADP
inlawrev-2531	160	88	a	a	DET
inlawrev-2531	160	89	fraction	fraction	NOUN
inlawrev-2531	160	90	,	,	PUNCT
inlawrev-2531	160	91	the	the	DET
inlawrev-2531	160	92	numerator	numerator	NOUN
inlawrev-2531	160	93	of	of	ADP
inlawrev-2531	160	94	which	which	PRON
inlawrev-2531	160	95	is	be	AUX
inlawrev-2531	160	96	the	the	DET
inlawrev-2531	160	97	property	property	NOUN
inlawrev-2531	160	98	factor	factor	NOUN
inlawrev-2531	160	99	plus	plus	CCONJ
inlawrev-2531	160	100	the	the	DET
inlawrev-2531	160	101	payroll	payroll	NOUN
inlawrev-2531	160	102	factor	factor	NOUN
inlawrev-2531	160	103	plus	plus	CCONJ
inlawrev-2531	160	104	the	the	DET
inlawrev-2531	160	105	sales	sale	NOUN
inlawrev-2531	160	106	factor	factor	NOUN
inlawrev-2531	160	107	,	,	PUNCT
inlawrev-2531	160	108	and	and	CCONJ
inlawrev-2531	160	109	the	the	DET
inlawrev-2531	160	110	denominator	denominator	NOUN
inlawrev-2531	160	111	of	of	ADP
inlawrev-2531	160	112	which	which	PRON
inlawrev-2531	160	113	is	be	AUX
inlawrev-2531	160	114	three	three	NUM
inlawrev-2531	160	115	(	(	PUNCT
inlawrev-2531	160	116	3	3	NUM
inlawrev-2531	160	117	)	)	PUNCT
inlawrev-2531	160	118	.	.	PUNCT
inlawrev-2531	161	1	i	i	PRON
inlawrev-2531	161	2	d.	d.	PROPN
inlawrev-2531	161	3	"	"	PUNCT
inlawrev-2531	161	4	433	433	NUM
inlawrev-2531	161	5	n.e.2d	n.e.2d	NOUN
inlawrev-2531	161	6	at	at	ADP
inlawrev-2531	161	7	5	5	NUM
inlawrev-2531	161	8	(	(	PUNCT
inlawrev-2531	161	9	citing	cite	VERB
inlawrev-2531	161	10	indiana	indiana	PROPN
inlawrev-2531	161	11	dep't	dep't	NOUN
inlawrev-2531	161	12	of	of	ADP
inlawrev-2531	161	13	revenue	revenue	NOUN
inlawrev-2531	161	14	v.	v.	ADP
inlawrev-2531	161	15	p.f	p.f	PROPN
inlawrev-2531	161	16	.	.	PROPN
inlawrev-2531	161	17	goodrich	goodrich	PROPN
inlawrev-2531	161	18	corp	corp	PROPN
inlawrev-2531	161	19	.	.	PROPN
inlawrev-2531	161	20	,	,	PUNCT
inlawrev-2531	161	21	260	260	NUM
inlawrev-2531	161	22	ind	ind	NOUN
inlawrev-2531	161	23	.	.	PUNCT
inlawrev-2531	161	24	41	41	NUM
inlawrev-2531	161	25	,	,	PUNCT
inlawrev-2531	161	26	292	292	NUM
inlawrev-2531	161	27	n.e.2d	n.e.2d	NOUN
inlawrev-2531	161	28	247	247	NUM
inlawrev-2531	161	29	(	(	PUNCT
inlawrev-2531	161	30	1973	1973	NUM
inlawrev-2531	161	31	)	)	PUNCT
inlawrev-2531	161	32	)	)	PUNCT
inlawrev-2531	161	33	.	.	PUNCT
inlawrev-2531	162	1	*	*	PUNCT
inlawrev-2531	162	2	*	*	PUNCT
inlawrev-2531	162	3	433	433	NUM
inlawrev-2531	162	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	162	5	at	at	ADP
inlawrev-2531	162	6	1	1	NUM
inlawrev-2531	162	7	,	,	PUNCT
inlawrev-2531	162	8	''	''	PUNCT
inlawrev-2531	162	9	i	i	PROPN
inlawrev-2531	162	10	d.	d.	PROPN
inlawrev-2531	162	11	at	at	ADP
inlawrev-2531	162	12	8	8	NUM
inlawrev-2531	162	13	.	.	PUNCT
inlawrev-2531	163	1	362	362	NUM
inlawrev-2531	163	2	indiana	indiana	PROPN
inlawrev-2531	163	3	law	law	PROPN
inlawrev-2531	163	4	review	review	NOUN
inlawrev-2531	164	1	[	[	X
inlawrev-2531	164	2	vol	vol	NOUN
inlawrev-2531	164	3	.	.	PUNCT
inlawrev-2531	164	4	16:355	16:355	NUM
inlawrev-2531	165	1	[	[	X
inlawrev-2531	165	2	a	a	X
inlawrev-2531	165	3	]	]	X
inlawrev-2531	165	4	corporation	corporation	NOUN
inlawrev-2531	165	5	must	must	AUX
inlawrev-2531	165	6	segregate	segregate	VERB
inlawrev-2531	165	7	its	its	PRON
inlawrev-2531	165	8	accounts	account	NOUN
inlawrev-2531	165	9	and	and	CCONJ
inlawrev-2531	165	10	keep	keep	VERB
inlawrev-2531	165	11	sufficient	sufficient	ADJ
inlawrev-2531	165	12	records	record	NOUN
inlawrev-2531	165	13	so	so	SCONJ
inlawrev-2531	165	14	that	that	SCONJ
inlawrev-2531	165	15	intrastate	intrastate	ADJ
inlawrev-2531	165	16	and	and	CCONJ
inlawrev-2531	165	17	interstate	interstate	ADJ
inlawrev-2531	165	18	activities	activity	NOUN
inlawrev-2531	165	19	producing	produce	VERB
inlawrev-2531	165	20	income	income	NOUN
inlawrev-2531	165	21	can	can	AUX
inlawrev-2531	165	22	be	be	AUX
inlawrev-2531	165	23	sufficiently	sufficiently	ADV
inlawrev-2531	165	24	identified	identify	VERB
inlawrev-2531	165	25	and	and	CCONJ
inlawrev-2531	165	26	interpreted	interpret	VERB
inlawrev-2531	165	27	to	to	PART
inlawrev-2531	165	28	intelligently	intelligently	ADV
inlawrev-2531	165	29	assess	assess	VERB
inlawrev-2531	165	30	the	the	DET
inlawrev-2531	165	31	interstate	interstate	ADJ
inlawrev-2531	165	32	commerce	commerce	NOUN
inlawrev-2531	165	33	exemption	exemption	NOUN
inlawrev-2531	165	34	without	without	ADP
inlawrev-2531	165	35	resort	resort	NOUN
inlawrev-2531	165	36	to	to	ADP
inlawrev-2531	165	37	an	an	DET
inlawrev-2531	165	38	arbitrary	arbitrary	ADJ
inlawrev-2531	165	39	formula	formula	NOUN
inlawrev-2531	165	40	not	not	PART
inlawrev-2531	165	41	provided	provide	VERB
inlawrev-2531	165	42	in	in	ADP
inlawrev-2531	165	43	the	the	DET
inlawrev-2531	165	44	gross	gross	ADJ
inlawrev-2531	165	45	income	income	NOUN
inlawrev-2531	165	46	tax	tax	NOUN
inlawrev-2531	165	47	statute	statute	NOUN
inlawrev-2531	165	48	of	of	ADP
inlawrev-2531	165	49	1933	1933	NUM
inlawrev-2531	165	50	.	.	PUNCT
inlawrev-2531	165	51	.	.	PUNCT
inlawrev-2531	165	52	.	.	PUNCT
inlawrev-2531	166	1	.	.	PUNCT
inlawrev-2531	167	1	failure	failure	NOUN
inlawrev-2531	167	2	to	to	PART
inlawrev-2531	167	3	identify	identify	VERB
inlawrev-2531	167	4	and	and	CCONJ
inlawrev-2531	167	5	segregate	segregate	VERB
inlawrev-2531	167	6	its	its	PRON
inlawrev-2531	167	7	records	record	NOUN
inlawrev-2531	167	8	will	will	AUX
inlawrev-2531	167	9	result	result	VERB
inlawrev-2531	167	10	in	in	ADP
inlawrev-2531	167	11	adverse	adverse	ADJ
inlawrev-2531	167	12	tax	tax	NOUN
inlawrev-2531	167	13	consequences	consequence	NOUN
inlawrev-2531	167	14	to	to	ADP
inlawrev-2531	167	15	the	the	DET
inlawrev-2531	167	16	corporation/^	corporation/^	PROPN
inlawrev-2531	167	17	reynolds	reynold	NOUN
inlawrev-2531	167	18	also	also	ADV
inlawrev-2531	167	19	involved	involve	VERB
inlawrev-2531	167	20	several	several	ADJ
inlawrev-2531	167	21	more	more	ADJ
inlawrev-2531	167	22	niundane	niundane	ADJ
inlawrev-2531	167	23	issues	issue	NOUN
inlawrev-2531	167	24	which	which	PRON
inlawrev-2531	167	25	arise	arise	VERB
inlawrev-2531	167	26	in	in	ADP
inlawrev-2531	167	27	the	the	DET
inlawrev-2531	167	28	interstate	interstate	PROPN
inlawrev-2531	167	29	commerce	commerce	NOUN
inlawrev-2531	167	30	area	area	NOUN
inlawrev-2531	167	31	under	under	ADP
inlawrev-2531	167	32	the	the	DET
inlawrev-2531	167	33	gross	gross	ADJ
inlawrev-2531	167	34	income	income	NOUN
inlawrev-2531	167	35	tax	tax	NOUN
inlawrev-2531	167	36	.	.	PUNCT
inlawrev-2531	168	1	discussing	discuss	VERB
inlawrev-2531	168	2	sales	sale	NOUN
inlawrev-2531	168	3	to	to	ADP
inlawrev-2531	168	4	indiana	indiana	PROPN
inlawrev-2531	168	5	customers	customer	NOUN
inlawrev-2531	168	6	that	that	PRON
inlawrev-2531	168	7	result	result	VERB
inlawrev-2531	168	8	from	from	ADP
inlawrev-2531	168	9	solicitations	solicitation	NOUN
inlawrev-2531	168	10	by	by	ADP
inlawrev-2531	168	11	the	the	DET
inlawrev-2531	168	12	out	out	ADJ
inlawrev-2531	168	13	-	-	PUNCT
inlawrev-2531	168	14	of	of	ADP
inlawrev-2531	168	15	-	-	PUNCT
inlawrev-2531	168	16	state	state	NOUN
inlawrev-2531	168	17	sales	sale	NOUN
inlawrev-2531	168	18	personnel	personnel	NOUN
inlawrev-2531	168	19	of	of	ADP
inlawrev-2531	168	20	a	a	DET
inlawrev-2531	168	21	company	company	NOUN
inlawrev-2531	168	22	which	which	PRON
inlawrev-2531	168	23	has	have	VERB
inlawrev-2531	168	24	indiana	indiana	PROPN
inlawrev-2531	168	25	-	-	PUNCT
inlawrev-2531	168	26	based	base	VERB
inlawrev-2531	168	27	sales	sale	NOUN
inlawrev-2531	168	28	personnel	personnel	NOUN
inlawrev-2531	168	29	,	,	PUNCT
inlawrev-2531	168	30	some	some	DET
inlawrev-2531	168	31	indiana	indiana	PROPN
inlawrev-2531	168	32	inventory	inventory	NOUN
inlawrev-2531	168	33	in	in	ADP
inlawrev-2531	168	34	certain	certain	ADJ
inlawrev-2531	168	35	of	of	ADP
inlawrev-2531	168	36	its	its	PRON
inlawrev-2531	168	37	divisions	division	NOUN
inlawrev-2531	168	38	,	,	PUNCT
inlawrev-2531	168	39	and	and	CCONJ
inlawrev-2531	168	40	certain	certain	ADJ
inlawrev-2531	168	41	indiana	indiana	NOUN
inlawrev-2531	168	42	plants	plant	NOUN
inlawrev-2531	168	43	,	,	PUNCT
inlawrev-2531	168	44	the	the	DET
inlawrev-2531	168	45	court	court	NOUN
inlawrev-2531	168	46	applied	apply	VERB
inlawrev-2531	168	47	the	the	DET
inlawrev-2531	168	48	standard	standard	ADJ
inlawrev-2531	168	49	"	"	PUNCT
inlawrev-2531	168	50	nexus	nexus	NOUN
inlawrev-2531	168	51	"	"	PUNCT
inlawrev-2531	168	52	test^^	test^^	NUM
inlawrev-2531	168	53	on	on	ADP
inlawrev-2531	168	54	a	a	DET
inlawrev-2531	168	55	transactional	transactional	ADJ
inlawrev-2531	168	56	basis	basis	NOUN
inlawrev-2531	168	57	and	and	CCONJ
inlawrev-2531	168	58	affirmed	affirm	VERB
inlawrev-2531	168	59	the	the	DET
inlawrev-2531	168	60	generally	generally	ADV
inlawrev-2531	168	61	accepted	accept	VERB
inlawrev-2531	168	62	principles	principle	NOUN
inlawrev-2531	168	63	that	that	PRON
inlawrev-2531	168	64	the	the	DET
inlawrev-2531	168	65	mere	mere	ADJ
inlawrev-2531	168	66	solicitation	solicitation	NOUN
inlawrev-2531	168	67	of	of	ADP
inlawrev-2531	168	68	orders	order	NOUN
inlawrev-2531	168	69	within	within	ADP
inlawrev-2531	168	70	a	a	DET
inlawrev-2531	168	71	state	state	NOUN
inlawrev-2531	168	72	does	do	AUX
inlawrev-2531	168	73	not	not	PART
inlawrev-2531	168	74	,	,	PUNCT
inlawrev-2531	168	75	in	in	ADP
inlawrev-2531	168	76	itself	itself	PRON
inlawrev-2531	168	77	,	,	PUNCT
inlawrev-2531	168	78	form	form	VERB
inlawrev-2531	168	79	a	a	DET
inlawrev-2531	168	80	sufficient	sufficient	ADJ
inlawrev-2531	168	81	nexus	nexus	NOUN
inlawrev-2531	168	82	to	to	PART
inlawrev-2531	168	83	support	support	VERB
inlawrev-2531	168	84	taxing	tax	VERB
inlawrev-2531	168	85	jurisdiction	jurisdiction	NOUN
inlawrev-2531	168	86	over	over	ADP
inlawrev-2531	168	87	the	the	DET
inlawrev-2531	168	88	receipts	receipt	NOUN
inlawrev-2531	168	89	generated	generate	VERB
inlawrev-2531	168	90	by	by	ADP
inlawrev-2531	168	91	the	the	DET
inlawrev-2531	168	92	solicitation^^	solicitation^^	NUM
inlawrev-2531	168	93	and	and	CCONJ
inlawrev-2531	168	94	that	that	SCONJ
inlawrev-2531	168	95	legitimate	legitimate	ADJ
inlawrev-2531	168	96	"	"	PUNCT
inlawrev-2531	168	97	house	house	NOUN
inlawrev-2531	168	98	accounts	account	NOUN
inlawrev-2531	168	99	"	"	PUNCT
inlawrev-2531	168	100	may	may	AUX
inlawrev-2531	168	101	be	be	AUX
inlawrev-2531	168	102	exempt	exempt	ADJ
inlawrev-2531	168	103	.	.	PUNCT
inlawrev-2531	169	1	"^	"^	PUNCT
inlawrev-2531	170	1	with	with	ADP
inlawrev-2531	170	2	respect	respect	NOUN
inlawrev-2531	170	3	to	to	ADP
inlawrev-2531	170	4	house	house	NOUN
inlawrev-2531	170	5	accounts	account	NOUN
inlawrev-2531	170	6	,	,	PUNCT
inlawrev-2531	170	7	however	however	ADV
inlawrev-2531	170	8	,	,	PUNCT
inlawrev-2531	170	9	reynolds	reynolds	PROPN
inlawrev-2531	170	10	makes	make	VERB
inlawrev-2531	170	11	it	it	PRON
inlawrev-2531	170	12	clear	clear	ADJ
inlawrev-2531	170	13	that	that	SCONJ
inlawrev-2531	170	14	substantial	substantial	ADJ
inlawrev-2531	170	15	in	in	ADP
inlawrev-2531	170	16	-	-	PUNCT
inlawrev-2531	170	17	state	state	NOUN
inlawrev-2531	170	18	activities	activity	NOUN
inlawrev-2531	170	19	involving	involve	VERB
inlawrev-2531	170	20	installation	installation	NOUN
inlawrev-2531	170	21	or	or	CCONJ
inlawrev-2531	170	22	assembly	assembly	NOUN
inlawrev-2531	170	23	of	of	ADP
inlawrev-2531	170	24	a	a	DET
inlawrev-2531	170	25	nonstandardized	nonstandardize	VERB
inlawrev-2531	170	26	item	item	NOUN
inlawrev-2531	170	27	may	may	AUX
inlawrev-2531	170	28	subject	subject	VERB
inlawrev-2531	170	29	receipts	receipt	NOUN
inlawrev-2531	170	30	from	from	ADP
inlawrev-2531	170	31	a	a	DET
inlawrev-2531	170	32	house	house	NOUN
inlawrev-2531	170	33	account	account	NOUN
inlawrev-2531	170	34	to	to	ADP
inlawrev-2531	170	35	gross	gross	ADJ
inlawrev-2531	170	36	income	income	NOUN
inlawrev-2531	170	37	taxation.^	taxation.^	NOUN
inlawrev-2531	170	38	"	"	PUNCT
inlawrev-2531	170	39	additionally	additionally	ADV
inlawrev-2531	170	40	,	,	PUNCT
inlawrev-2531	170	41	reynolds	reynold	NOUN
inlawrev-2531	170	42	held	hold	VERB
inlawrev-2531	170	43	that	that	SCONJ
inlawrev-2531	170	44	the	the	DET
inlawrev-2531	170	45	maintenance	maintenance	NOUN
inlawrev-2531	170	46	of	of	ADP
inlawrev-2531	170	47	a	a	DET
inlawrev-2531	170	48	security	security	NOUN
inlawrev-2531	170	49	interest	interest	NOUN
inlawrev-2531	170	50	in	in	ADP
inlawrev-2531	170	51	consigned	consigned	ADJ
inlawrev-2531	170	52	goods	good	NOUN
inlawrev-2531	170	53	located	locate	VERB
inlawrev-2531	170	54	in	in	ADP
inlawrev-2531	170	55	indiana	indiana	PROPN
inlawrev-2531	170	56	,	,	PUNCT
inlawrev-2531	170	57	standing	stand	VERB
inlawrev-2531	170	58	alone	alone	ADV
inlawrev-2531	170	59	,	,	PUNCT
inlawrev-2531	170	60	does	do	AUX
inlawrev-2531	170	61	not	not	PART
inlawrev-2531	170	62	have	have	VERB
inlawrev-2531	170	63	sufficient	sufficient	ADJ
inlawrev-2531	170	64	nexus	nexus	NOUN
inlawrev-2531	170	65	to	to	PART
inlawrev-2531	170	66	support	support	VERB
inlawrev-2531	170	67	taxing	tax	VERB
inlawrev-2531	170	68	jurisdiction	jurisdiction	NOUN
inlawrev-2531	170	69	over	over	ADP
inlawrev-2531	170	70	the	the	DET
inlawrev-2531	170	71	secured	secure	VERB
inlawrev-2531	170	72	party	party	NOUN
inlawrev-2531	170	73	when	when	SCONJ
inlawrev-2531	170	74	the	the	DET
inlawrev-2531	170	75	goods	good	NOUN
inlawrev-2531	170	76	are	be	AUX
inlawrev-2531	170	77	ultimately	ultimately	ADV
inlawrev-2531	170	78	sold	sell	VERB
inlawrev-2531	170	79	by	by	ADP
inlawrev-2531	170	80	the	the	DET
inlawrev-2531	170	81	consignee.^^	consignee.^^	NUM
inlawrev-2531	170	82	2	2	NUM
inlawrev-2531	170	83	.	.	X
inlawrev-2531	171	1	taxpaying	taxpaying	NOUN
inlawrev-2531	171	2	entities	entity	NOUN
inlawrev-2531	171	3	.	.	PUNCT
inlawrev-2531	171	4	—	—	PUNCT
inlawrev-2531	172	1	indiana	indiana	PROPN
inlawrev-2531	172	2	department	department	PROPN
inlawrev-2531	172	3	of	of	ADP
inlawrev-2531	172	4	revenue	revenue	NOUN
inlawrev-2531	172	5	v.	v.	ADP
inlawrev-2531	172	6	american	american	ADJ
inlawrev-2531	172	7	underwriters	underwriter	NOUN
inlawrev-2531	172	8	,	,	PUNCT
inlawrev-2531	172	9	inc.^^	inc.^^	PROPN
inlawrev-2531	172	10	presented	present	VERB
inlawrev-2531	172	11	an	an	DET
inlawrev-2531	172	12	issue	issue	NOUN
inlawrev-2531	172	13	of	of	ADP
inlawrev-2531	172	14	first	first	ADJ
inlawrev-2531	172	15	impression	impression	NOUN
inlawrev-2531	172	16	in	in	ADP
inlawrev-2531	172	17	indiana	indiana	PROPN
inlawrev-2531	172	18	.	.	PUNCT
inlawrev-2531	173	1	in	in	ADP
inlawrev-2531	173	2	this	this	DET
inlawrev-2531	173	3	case	case	NOUN
inlawrev-2531	173	4	,	,	PUNCT
inlawrev-2531	173	5	the	the	DET
inlawrev-2531	173	6	court	court	NOUN
inlawrev-2531	173	7	of	of	ADP
inlawrev-2531	173	8	appeals	appeals	PROPN
inlawrev-2531	173	9	addressed	address	VERB
inlawrev-2531	173	10	the	the	DET
inlawrev-2531	173	11	issue	issue	NOUN
inlawrev-2531	173	12	of	of	ADP
inlawrev-2531	173	13	*	*	PUNCT
inlawrev-2531	173	14	'	'	VERB
inlawrev-2531	173	15	i	i	PRON
inlawrev-2531	173	16	d.	d.	PROPN
inlawrev-2531	173	17	at	at	ADP
inlawrev-2531	173	18	9	9	NUM
inlawrev-2531	173	19	.	.	PUNCT
inlawrev-2531	174	1	"	"	PUNCT
inlawrev-2531	174	2	this	this	DET
inlawrev-2531	174	3	test	test	NOUN
inlawrev-2531	174	4	,	,	PUNCT
inlawrev-2531	174	5	emanating	emanate	VERB
inlawrev-2531	174	6	from	from	ADP
inlawrev-2531	174	7	general	general	PROPN
inlawrev-2531	174	8	motors	motors	PROPN
inlawrev-2531	174	9	corp	corp	PROPN
inlawrev-2531	174	10	.	.	PROPN
inlawrev-2531	174	11	v.	v.	PROPN
inlawrev-2531	174	12	washington	washington	PROPN
inlawrev-2531	174	13	,	,	PUNCT
inlawrev-2531	174	14	377	377	NUM
inlawrev-2531	174	15	u.s	u.s	PROPN
inlawrev-2531	174	16	.	.	PROPN
inlawrev-2531	174	17	436	436	NUM
inlawrev-2531	174	18	(	(	PUNCT
inlawrev-2531	174	19	1964	1964	NUM
inlawrev-2531	174	20	)	)	PUNCT
inlawrev-2531	174	21	,	,	PUNCT
inlawrev-2531	174	22	requires	require	VERB
inlawrev-2531	174	23	that	that	SCONJ
inlawrev-2531	174	24	a	a	DET
inlawrev-2531	174	25	transaction	transaction	NOUN
inlawrev-2531	174	26	or	or	CCONJ
inlawrev-2531	174	27	category	category	NOUN
inlawrev-2531	174	28	thereof	thereof	ADV
inlawrev-2531	174	29	sought	seek	VERB
inlawrev-2531	174	30	to	to	PART
inlawrev-2531	174	31	be	be	AUX
inlawrev-2531	174	32	subject	subject	ADJ
inlawrev-2531	174	33	to	to	ADP
inlawrev-2531	174	34	state	state	NOUN
inlawrev-2531	174	35	taxation	taxation	NOUN
inlawrev-2531	174	36	must	must	AUX
inlawrev-2531	174	37	have	have	VERB
inlawrev-2531	174	38	a	a	DET
inlawrev-2531	174	39	sufficient	sufficient	ADJ
inlawrev-2531	174	40	relationship	relationship	NOUN
inlawrev-2531	174	41	with	with	ADP
inlawrev-2531	174	42	the	the	DET
inlawrev-2531	174	43	taxing	tax	VERB
inlawrev-2531	174	44	jurisdiction	jurisdiction	NOUN
inlawrev-2531	174	45	,	,	PUNCT
inlawrev-2531	174	46	vis	vis	X
inlawrev-2531	174	47	-	-	PUNCT
inlawrev-2531	174	48	a	a	X
inlawrev-2531	174	49	-	-	PUNCT
inlawrev-2531	174	50	vis	vis	X
inlawrev-2531	174	51	the	the	DET
inlawrev-2531	174	52	party	party	NOUN
inlawrev-2531	174	53	sought	seek	VERB
inlawrev-2531	174	54	to	to	PART
inlawrev-2531	174	55	be	be	AUX
inlawrev-2531	174	56	taxed	tax	VERB
inlawrev-2531	174	57	,	,	PUNCT
inlawrev-2531	174	58	in	in	ADP
inlawrev-2531	174	59	order	order	NOUN
inlawrev-2531	174	60	to	to	PART
inlawrev-2531	174	61	support	support	VERB
inlawrev-2531	174	62	the	the	DET
inlawrev-2531	174	63	imposition	imposition	NOUN
inlawrev-2531	174	64	of	of	ADP
inlawrev-2531	174	65	taxation	taxation	NOUN
inlawrev-2531	174	66	.	.	PUNCT
inlawrev-2531	175	1	"	"	PUNCT
inlawrev-2531	175	2	433	433	NUM
inlawrev-2531	175	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	175	4	at	at	ADP
inlawrev-2531	175	5	12	12	NUM
inlawrev-2531	175	6	-	-	SYM
inlawrev-2531	175	7	13	13	NUM
inlawrev-2531	175	8	(	(	PUNCT
inlawrev-2531	175	9	discussing	discuss	VERB
inlawrev-2531	175	10	mueller	mueller	PROPN
inlawrev-2531	175	11	brass	brass	PROPN
inlawrev-2531	175	12	co.	co.	PROPN
inlawrev-2531	175	13	v.	v.	ADP
inlawrev-2531	175	14	gross	gross	ADJ
inlawrev-2531	175	15	income	income	NOUN
inlawrev-2531	175	16	tax	tax	NOUN
inlawrev-2531	175	17	div	div	PROPN
inlawrev-2531	175	18	.	.	PROPN
inlawrev-2531	175	19	,	,	PUNCT
inlawrev-2531	175	20	255	255	NUM
inlawrev-2531	175	21	ind	ind	NOUN
inlawrev-2531	175	22	.	.	PUNCT
inlawrev-2531	176	1	514	514	NUM
inlawrev-2531	176	2	,	,	PUNCT
inlawrev-2531	176	3	538	538	NUM
inlawrev-2531	176	4	,	,	PUNCT
inlawrev-2531	176	5	265	265	NUM
inlawrev-2531	176	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	176	7	704	704	NUM
inlawrev-2531	176	8	,	,	PUNCT
inlawrev-2531	176	9	719	719	NUM
inlawrev-2531	176	10	(	(	PUNCT
inlawrev-2531	176	11	1971	1971	NUM
inlawrev-2531	176	12	)	)	PUNCT
inlawrev-2531	176	13	;	;	PUNCT
inlawrev-2531	176	14	gross	gross	ADJ
inlawrev-2531	176	15	income	income	NOUN
inlawrev-2531	176	16	tax	tax	NOUN
inlawrev-2531	176	17	div	div	PROPN
inlawrev-2531	176	18	.	.	PUNCT
inlawrev-2531	177	1	v.	v.	ADP
inlawrev-2531	177	2	ow«ns	ow«ns	NOUN
inlawrev-2531	177	3	-	-	PUNCT
inlawrev-2531	177	4	corning	corning	NOUN
inlawrev-2531	177	5	fiberglass	fiberglass	PROPN
inlawrev-2531	177	6	corp	corp	PROPN
inlawrev-2531	177	7	.	.	PROPN
inlawrev-2531	177	8	,	,	PUNCT
inlawrev-2531	177	9	253	253	NUM
inlawrev-2531	177	10	ind	ind	NOUN
inlawrev-2531	177	11	.	.	PUNCT
inlawrev-2531	178	1	102	102	NUM
inlawrev-2531	178	2	,	,	PUNCT
inlawrev-2531	178	3	118	118	NUM
inlawrev-2531	178	4	,	,	PUNCT
inlawrev-2531	178	5	251	251	NUM
inlawrev-2531	178	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	178	7	818	818	NUM
inlawrev-2531	178	8	,	,	PUNCT
inlawrev-2531	178	9	827	827	NUM
inlawrev-2531	178	10	(	(	PUNCT
inlawrev-2531	178	11	1969	1969	NUM
inlawrev-2531	178	12	)	)	PUNCT
inlawrev-2531	178	13	;	;	PUNCT
inlawrev-2531	178	14	45	45	NUM
inlawrev-2531	178	15	ind	ind	NOUN
inlawrev-2531	178	16	.	.	PUNCT
inlawrev-2531	179	1	admin	admin	PROPN
inlawrev-2531	179	2	.	.	PUNCT
inlawrev-2531	180	1	code	code	PROPN
inlawrev-2531	180	2	§	§	PROPN
inlawrev-2531	180	3	l	l	NOUN
inlawrev-2531	181	1	-	-	ADJ
inlawrev-2531	181	2	l-120(l)(b	l-120(l)(b	ADJ
inlawrev-2531	181	3	)	)	PUNCT
inlawrev-2531	182	1	(	(	PUNCT
inlawrev-2531	182	2	1979	1979	NUM
inlawrev-2531	182	3	)	)	PUNCT
inlawrev-2531	182	4	)	)	PUNCT
inlawrev-2531	182	5	.	.	PUNCT
inlawrev-2531	183	1	*	*	PUNCT
inlawrev-2531	183	2	m33	m33	NUM
inlawrev-2531	183	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	183	4	at	at	ADP
inlawrev-2531	183	5	14	14	NUM
inlawrev-2531	183	6	-	-	SYM
inlawrev-2531	183	7	15	15	NUM
inlawrev-2531	183	8	(	(	PUNCT
inlawrev-2531	183	9	discussing	discuss	VERB
inlawrev-2531	183	10	mueller	mueller	PROPN
inlawrev-2531	183	11	brass	brass	PROPN
inlawrev-2531	183	12	co.	co.	PROPN
inlawrev-2531	183	13	v.	v.	ADP
inlawrev-2531	183	14	gross	gross	ADJ
inlawrev-2531	183	15	income	income	NOUN
inlawrev-2531	183	16	tax	tax	NOUN
inlawrev-2531	183	17	div	div	PROPN
inlawrev-2531	183	18	.	.	PROPN
inlawrev-2531	183	19	,	,	PUNCT
inlawrev-2531	183	20	255	255	NUM
inlawrev-2531	183	21	ind	ind	NOUN
inlawrev-2531	183	22	.	.	PUNCT
inlawrev-2531	184	1	514	514	NUM
inlawrev-2531	184	2	,	,	PUNCT
inlawrev-2531	184	3	538	538	NUM
inlawrev-2531	184	4	,	,	PUNCT
inlawrev-2531	184	5	265	265	NUM
inlawrev-2531	184	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	184	7	704	704	NUM
inlawrev-2531	184	8	,	,	PUNCT
inlawrev-2531	184	9	719	719	NUM
inlawrev-2531	184	10	(	(	PUNCT
inlawrev-2531	184	11	1971	1971	NUM
inlawrev-2531	184	12	)	)	PUNCT
inlawrev-2531	184	13	;	;	PUNCT
inlawrev-2531	184	14	gross	gross	ADJ
inlawrev-2531	184	15	income	income	NOUN
inlawrev-2531	184	16	tax	tax	NOUN
inlawrev-2531	184	17	div	div	PROPN
inlawrev-2531	184	18	.	.	PUNCT
inlawrev-2531	185	1	v.	v.	ADP
inlawrev-2531	185	2	owens	owens	PROPN
inlawrev-2531	185	3	-	-	PUNCT
inlawrev-2531	185	4	corning	corn	VERB
inlawrev-2531	185	5	fiberglass	fiberglass	PROPN
inlawrev-2531	185	6	corp	corp	PROPN
inlawrev-2531	185	7	.	.	PROPN
inlawrev-2531	185	8	,	,	PUNCT
inlawrev-2531	185	9	253	253	NUM
inlawrev-2531	185	10	ind	ind	NOUN
inlawrev-2531	185	11	.	.	PUNCT
inlawrev-2531	186	1	102	102	NUM
inlawrev-2531	186	2	,	,	PUNCT
inlawrev-2531	186	3	118	118	NUM
inlawrev-2531	186	4	,	,	PUNCT
inlawrev-2531	186	5	251	251	NUM
inlawrev-2531	186	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	186	7	818	818	NUM
inlawrev-2531	186	8	,	,	PUNCT
inlawrev-2531	186	9	827	827	NUM
inlawrev-2531	186	10	(	(	PUNCT
inlawrev-2531	186	11	1969	1969	NUM
inlawrev-2531	186	12	)	)	PUNCT
inlawrev-2531	186	13	;	;	PUNCT
inlawrev-2531	186	14	45	45	NUM
inlawrev-2531	186	15	ind	ind	NOUN
inlawrev-2531	186	16	.	.	PUNCT
inlawrev-2531	187	1	admin	admin	PROPN
inlawrev-2531	187	2	.	.	PUNCT
inlawrev-2531	188	1	code	code	PROPN
inlawrev-2531	188	2	§	§	PROPN
inlawrev-2531	188	3	l	l	NOUN
inlawrev-2531	189	1	-	-	ADJ
inlawrev-2531	189	2	l-120(l)(b	l-120(l)(b	ADJ
inlawrev-2531	189	3	)	)	PUNCT
inlawrev-2531	190	1	(	(	PUNCT
inlawrev-2531	190	2	1979	1979	NUM
inlawrev-2531	190	3	)	)	PUNCT
inlawrev-2531	190	4	)	)	PUNCT
inlawrev-2531	190	5	.	.	PUNCT
inlawrev-2531	191	1	^"433	^"433	PUNCT
inlawrev-2531	191	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	191	3	at	at	ADP
inlawrev-2531	191	4	12	12	NUM
inlawrev-2531	191	5	-	-	SYM
inlawrev-2531	191	6	13	13	NUM
inlawrev-2531	191	7	.	.	PUNCT
inlawrev-2531	191	8	''	''	PUNCT
inlawrev-2531	192	1	i	i	PRON
inlawrev-2531	192	2	d.	d.	PROPN
inlawrev-2531	192	3	at	at	ADP
inlawrev-2531	192	4	17	17	NUM
inlawrev-2531	192	5	.	.	PUNCT
inlawrev-2531	193	1	5	5	NUM
inlawrev-2531	193	2	^	^	SYM
inlawrev-2531	193	3	429	429	NUM
inlawrev-2531	193	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	193	5	306	306	NUM
inlawrev-2531	193	6	(	(	PUNCT
inlawrev-2531	193	7	ind	ind	NOUN
inlawrev-2531	193	8	.	.	PUNCT
inlawrev-2531	194	1	ct	ct	PROPN
inlawrev-2531	194	2	.	.	PUNCT
inlawrev-2531	195	1	app	app	PROPN
inlawrev-2531	195	2	.	.	PROPN
inlawrev-2531	195	3	1981	1981	NUM
inlawrev-2531	195	4	)	)	PUNCT
inlawrev-2531	195	5	.	.	PUNCT
inlawrev-2531	196	1	1983	1983	NUM
inlawrev-2531	196	2	]	]	PUNCT
inlawrev-2531	196	3	survey	survey	NOUN
inlawrev-2531	196	4	-	-	PUNCT
inlawrev-2531	196	5	taxation	taxation	NOUN
inlawrev-2531	196	6	363	363	NUM
inlawrev-2531	196	7	whether	whether	SCONJ
inlawrev-2531	196	8	an	an	DET
inlawrev-2531	196	9	interinsurance	interinsurance	NOUN
inlawrev-2531	196	10	exchange^	exchange^	ADJ
inlawrev-2531	196	11	and	and	CCONJ
inlawrev-2531	196	12	a	a	DET
inlawrev-2531	196	13	corporation	corporation	NOUN
inlawrev-2531	196	14	,	,	PUNCT
inlawrev-2531	196	15	organized	organize	VERB
inlawrev-2531	196	16	solely	solely	ADV
inlawrev-2531	196	17	to	to	PART
inlawrev-2531	196	18	act	act	VERB
inlawrev-2531	196	19	as	as	ADP
inlawrev-2531	196	20	attorney	attorney	NOUN
inlawrev-2531	196	21	-	-	PUNCT
inlawrev-2531	196	22	in	in	ADP
inlawrev-2531	196	23	-	-	PUNCT
inlawrev-2531	196	24	fact	fact	NOUN
inlawrev-2531	196	25	for	for	ADP
inlawrev-2531	196	26	the	the	DET
inlawrev-2531	196	27	exchange	exchange	NOUN
inlawrev-2531	196	28	,	,	PUNCT
inlawrev-2531	196	29	constitute	constitute	VERB
inlawrev-2531	196	30	a	a	DET
inlawrev-2531	196	31	single	single	ADJ
inlawrev-2531	196	32	taxable	taxable	ADJ
inlawrev-2531	196	33	entity	entity	NOUN
inlawrev-2531	196	34	for	for	ADP
inlawrev-2531	196	35	state	state	NOUN
inlawrev-2531	196	36	income	income	NOUN
inlawrev-2531	196	37	tax	tax	NOUN
inlawrev-2531	196	38	purposes	purpose	NOUN
inlawrev-2531	196	39	where	where	SCONJ
inlawrev-2531	196	40	the	the	DET
inlawrev-2531	196	41	interests	interest	NOUN
inlawrev-2531	196	42	of	of	ADP
inlawrev-2531	196	43	the	the	DET
inlawrev-2531	196	44	interinsurance	interinsurance	ADJ
inlawrev-2531	196	45	exchange	exchange	NOUN
inlawrev-2531	196	46	and	and	CCONJ
inlawrev-2531	196	47	the	the	DET
inlawrev-2531	196	48	corporation	corporation	NOUN
inlawrev-2531	196	49	are	be	AUX
inlawrev-2531	196	50	divergent	divergent	ADJ
inlawrev-2531	196	51	and	and	CCONJ
inlawrev-2531	196	52	not	not	PART
inlawrev-2531	196	53	coextensive	coextensive	ADJ
inlawrev-2531	196	54	.	.	PUNCT
inlawrev-2531	197	1	american	american	ADJ
inlawrev-2531	197	2	underwriters	underwriter	NOUN
inlawrev-2531	197	3	(	(	PUNCT
inlawrev-2531	197	4	a	a	DET
inlawrev-2531	197	5	-	-	PUNCT
inlawrev-2531	197	6	u	u	NOUN
inlawrev-2531	197	7	)	)	PUNCT
inlawrev-2531	197	8	,	,	PUNCT
inlawrev-2531	197	9	an	an	DET
inlawrev-2531	197	10	indiana	indiana	PROPN
inlawrev-2531	197	11	corporation	corporation	NOUN
inlawrev-2531	197	12	,	,	PUNCT
inlawrev-2531	197	13	was	be	AUX
inlawrev-2531	197	14	organized	organize	VERB
inlawrev-2531	197	15	to	to	PART
inlawrev-2531	197	16	act	act	VERB
inlawrev-2531	197	17	as	as	ADP
inlawrev-2531	197	18	attorney	attorney	NOUN
inlawrev-2531	197	19	-	-	PUNCT
inlawrev-2531	197	20	in	in	ADP
inlawrev-2531	197	21	-	-	PUNCT
inlawrev-2531	197	22	fact	fact	NOUN
inlawrev-2531	197	23	for	for	ADP
inlawrev-2531	197	24	american	american	PROPN
inlawrev-2531	197	25	interinsurance	interinsurance	PROPN
inlawrev-2531	197	26	exchange	exchange	PROPN
inlawrev-2531	197	27	(	(	PUNCT
inlawrev-2531	197	28	exchange	exchange	NOUN
inlawrev-2531	197	29	)	)	PUNCT
inlawrev-2531	197	30	,	,	PUNCT
inlawrev-2531	197	31	a	a	DET
inlawrev-2531	197	32	reciprocal	reciprocal	ADJ
inlawrev-2531	197	33	insurance	insurance	NOUN
inlawrev-2531	197	34	business	business	NOUN
inlawrev-2531	197	35	which	which	PRON
inlawrev-2531	197	36	provided	provide	VERB
inlawrev-2531	197	37	indemnity	indemnity	NOUN
inlawrev-2531	197	38	or	or	CCONJ
inlawrev-2531	197	39	risk	risk	NOUN
inlawrev-2531	197	40	-	-	PUNCT
inlawrev-2531	197	41	sharing	sharing	NOUN
inlawrev-2531	197	42	among	among	ADP
inlawrev-2531	197	43	subscribing	subscribe	VERB
inlawrev-2531	197	44	casualty	casualty	NOUN
inlawrev-2531	197	45	insurers	insurer	NOUN
inlawrev-2531	197	46	.	.	PUNCT
inlawrev-2531	198	1	the	the	DET
inlawrev-2531	198	2	exchange	exchange	NOUN
inlawrev-2531	198	3	had	have	VERB
inlawrev-2531	198	4	no	no	DET
inlawrev-2531	198	5	separate	separate	ADJ
inlawrev-2531	198	6	officers	officer	NOUN
inlawrev-2531	198	7	or	or	CCONJ
inlawrev-2531	198	8	organization	organization	NOUN
inlawrev-2531	198	9	,	,	PUNCT
inlawrev-2531	198	10	was	be	AUX
inlawrev-2531	198	11	not	not	PART
inlawrev-2531	198	12	incorporated	incorporate	VERB
inlawrev-2531	198	13	,	,	PUNCT
inlawrev-2531	198	14	had	have	VERB
inlawrev-2531	198	15	no	no	DET
inlawrev-2531	198	16	articles	article	NOUN
inlawrev-2531	198	17	of	of	ADP
inlawrev-2531	198	18	partnership	partnership	NOUN
inlawrev-2531	198	19	,	,	PUNCT
inlawrev-2531	198	20	nor	nor	CCONJ
inlawrev-2531	198	21	any	any	DET
inlawrev-2531	198	22	other	other	ADJ
inlawrev-2531	198	23	articles	article	NOUN
inlawrev-2531	198	24	of	of	ADP
inlawrev-2531	198	25	agreement	agreement	NOUN
inlawrev-2531	198	26	other	other	ADJ
inlawrev-2531	198	27	than	than	ADP
inlawrev-2531	198	28	the	the	DET
inlawrev-2531	198	29	subscribers	subscriber	NOUN
inlawrev-2531	198	30	'	'	PART
inlawrev-2531	198	31	agreement	agreement	NOUN
inlawrev-2531	198	32	which	which	PRON
inlawrev-2531	198	33	gave	give	VERB
inlawrev-2531	198	34	a	a	DET
inlawrev-2531	198	35	-	-	PUNCT
inlawrev-2531	198	36	u	u	NOUN
inlawrev-2531	198	37	the	the	DET
inlawrev-2531	198	38	authority	authority	NOUN
inlawrev-2531	198	39	to	to	PART
inlawrev-2531	198	40	manage	manage	VERB
inlawrev-2531	198	41	the	the	DET
inlawrev-2531	198	42	insurance	insurance	NOUN
inlawrev-2531	198	43	business	business	NOUN
inlawrev-2531	198	44	of	of	ADP
inlawrev-2531	198	45	the	the	DET
inlawrev-2531	198	46	exchange	exchange	NOUN
inlawrev-2531	198	47	.	.	PUNCT
inlawrev-2531	199	1	other	other	ADJ
inlawrev-2531	199	2	than	than	ADP
inlawrev-2531	199	3	its	its	PRON
inlawrev-2531	199	4	attorney	attorney	NOUN
inlawrev-2531	199	5	-	-	PUNCT
inlawrev-2531	199	6	in	in	ADP
inlawrev-2531	199	7	-	-	PUNCT
inlawrev-2531	199	8	fact	fact	NOUN
inlawrev-2531	199	9	,	,	PUNCT
inlawrev-2531	199	10	the	the	DET
inlawrev-2531	199	11	exchange	exchange	NOUN
inlawrev-2531	199	12	had	have	VERB
inlawrev-2531	199	13	no	no	DET
inlawrev-2531	199	14	agents	agent	NOUN
inlawrev-2531	199	15	or	or	CCONJ
inlawrev-2531	199	16	other	other	ADJ
inlawrev-2531	199	17	persons	person	NOUN
inlawrev-2531	199	18	or	or	CCONJ
inlawrev-2531	199	19	entities	entity	NOUN
inlawrev-2531	199	20	through	through	ADP
inlawrev-2531	199	21	which	which	PRON
inlawrev-2531	199	22	business	business	NOUN
inlawrev-2531	199	23	was	be	AUX
inlawrev-2531	199	24	conducted	conduct	VERB
inlawrev-2531	199	25	.	.	PUNCT
inlawrev-2531	200	1	policies	policy	NOUN
inlawrev-2531	200	2	were	be	AUX
inlawrev-2531	200	3	written	write	VERB
inlawrev-2531	200	4	by	by	ADP
inlawrev-2531	200	5	a	a	DET
inlawrev-2531	200	6	-	-	PUNCT
inlawrev-2531	200	7	u	u	NOUN
inlawrev-2531	200	8	in	in	ADP
inlawrev-2531	200	9	the	the	DET
inlawrev-2531	200	10	name	name	NOUN
inlawrev-2531	200	11	of	of	ADP
inlawrev-2531	200	12	the	the	DET
inlawrev-2531	200	13	exchange	exchange	NOUN
inlawrev-2531	200	14	.	.	PUNCT
inlawrev-2531	201	1	the	the	DET
inlawrev-2531	201	2	subscribers	subscriber	NOUN
inlawrev-2531	201	3	'	'	PART
inlawrev-2531	201	4	agreement	agreement	NOUN
inlawrev-2531	201	5	entitled	entitle	VERB
inlawrev-2531	201	6	a	a	DET
inlawrev-2531	201	7	-	-	PUNCT
inlawrev-2531	201	8	u	u	NOUN
inlawrev-2531	201	9	to	to	ADP
inlawrev-2531	201	10	a	a	DET
inlawrev-2531	201	11	management	management	NOUN
inlawrev-2531	201	12	fee	fee	NOUN
inlawrev-2531	201	13	of	of	ADP
inlawrev-2531	201	14	fifteen	fifteen	NUM
inlawrev-2531	201	15	percent	percent	NOUN
inlawrev-2531	201	16	of	of	ADP
inlawrev-2531	201	17	all	all	DET
inlawrev-2531	201	18	monies	monie	NOUN
inlawrev-2531	201	19	received	receive	VERB
inlawrev-2531	201	20	by	by	ADP
inlawrev-2531	201	21	the	the	DET
inlawrev-2531	201	22	exchange	exchange	NOUN
inlawrev-2531	201	23	.	.	PUNCT
inlawrev-2531	202	1	this	this	DET
inlawrev-2531	202	2	fee	fee	NOUN
inlawrev-2531	202	3	was	be	AUX
inlawrev-2531	202	4	a	a	DET
inlawrev-2531	202	5	-	-	PUNCT
inlawrev-2531	202	6	u	u	NOUN
inlawrev-2531	202	7	's	's	PART
inlawrev-2531	202	8	sole	sole	ADJ
inlawrev-2531	202	9	source	source	NOUN
inlawrev-2531	202	10	of	of	ADP
inlawrev-2531	202	11	income	income	NOUN
inlawrev-2531	202	12	.	.	PUNCT
inlawrev-2531	203	1	the	the	DET
inlawrev-2531	203	2	subscribers	subscriber	NOUN
inlawrev-2531	203	3	were	be	AUX
inlawrev-2531	203	4	entitled	entitle	VERB
inlawrev-2531	203	5	to	to	ADP
inlawrev-2531	203	6	any	any	DET
inlawrev-2531	203	7	profits	profit	NOUN
inlawrev-2531	203	8	and	and	CCONJ
inlawrev-2531	203	9	assets	asset	NOUN
inlawrev-2531	203	10	of	of	ADP
inlawrev-2531	203	11	the	the	DET
inlawrev-2531	203	12	exchange	exchange	NOUN
inlawrev-2531	203	13	upon	upon	SCONJ
inlawrev-2531	203	14	dissolution	dissolution	NOUN
inlawrev-2531	203	15	,	,	PUNCT
inlawrev-2531	203	16	and	and	CCONJ
inlawrev-2531	203	17	a	a	X
inlawrev-2531	203	18	-	-	PUNCT
inlawrev-2531	203	19	u	u	NOUN
inlawrev-2531	203	20	had	have	VERB
inlawrev-2531	203	21	no	no	DET
inlawrev-2531	203	22	interest	interest	NOUN
inlawrev-2531	203	23	in	in	ADP
inlawrev-2531	203	24	those	those	DET
inlawrev-2531	203	25	assets	asset	NOUN
inlawrev-2531	203	26	.	.	PUNCT
inlawrev-2531	204	1	through	through	ADP
inlawrev-2531	204	2	the	the	DET
inlawrev-2531	204	3	exchange	exchange	NOUN
inlawrev-2531	204	4	,	,	PUNCT
inlawrev-2531	204	5	a	a	DET
inlawrev-2531	204	6	-	-	PUNCT
inlawrev-2531	204	7	u	u	NOUN
inlawrev-2531	204	8	operated	operate	VERB
inlawrev-2531	204	9	in	in	ADP
inlawrev-2531	204	10	a	a	DET
inlawrev-2531	204	11	manner	manner	NOUN
inlawrev-2531	204	12	similar	similar	ADJ
inlawrev-2531	204	13	to	to	ADP
inlawrev-2531	204	14	a	a	DET
inlawrev-2531	204	15	mutual	mutual	ADJ
inlawrev-2531	204	16	insurance	insurance	NOUN
inlawrev-2531	204	17	company	company	NOUN
inlawrev-2531	204	18	.	.	PUNCT
inlawrev-2531	205	1	all	all	DET
inlawrev-2531	205	2	assets	asset	NOUN
inlawrev-2531	205	3	of	of	ADP
inlawrev-2531	205	4	the	the	DET
inlawrev-2531	205	5	exchange	exchange	NOUN
inlawrev-2531	205	6	were	be	AUX
inlawrev-2531	205	7	subject	subject	ADJ
inlawrev-2531	205	8	to	to	ADP
inlawrev-2531	205	9	the	the	DET
inlawrev-2531	205	10	liability	liability	NOUN
inlawrev-2531	205	11	of	of	ADP
inlawrev-2531	205	12	the	the	DET
inlawrev-2531	205	13	insurance	insurance	NOUN
inlawrev-2531	205	14	operation	operation	NOUN
inlawrev-2531	205	15	;	;	PUNCT
inlawrev-2531	205	16	however	however	ADV
inlawrev-2531	205	17	,	,	PUNCT
inlawrev-2531	205	18	none	none	NOUN
inlawrev-2531	205	19	of	of	ADP
inlawrev-2531	205	20	a	a	DET
inlawrev-2531	205	21	-	-	PUNCT
inlawrev-2531	205	22	u	u	NOUN
inlawrev-2531	205	23	's	's	PART
inlawrev-2531	205	24	assets	asset	NOUN
inlawrev-2531	205	25	were	be	AUX
inlawrev-2531	205	26	available	available	ADJ
inlawrev-2531	205	27	to	to	ADP
inlawrev-2531	205	28	those	those	DET
inlawrev-2531	205	29	claimants	claimant	NOUN
inlawrev-2531	205	30	.	.	PUNCT
inlawrev-2531	206	1	furthermore	furthermore	ADV
inlawrev-2531	206	2	,	,	PUNCT
inlawrev-2531	206	3	a	a	DET
inlawrev-2531	206	4	-	-	PUNCT
inlawrev-2531	206	5	u	u	NOUN
inlawrev-2531	206	6	and	and	CCONJ
inlawrev-2531	206	7	the	the	DET
inlawrev-2531	206	8	exchange	exchange	NOUN
inlawrev-2531	206	9	maintained	maintain	VERB
inlawrev-2531	206	10	completely	completely	ADV
inlawrev-2531	206	11	separate	separate	ADJ
inlawrev-2531	206	12	books	book	NOUN
inlawrev-2531	206	13	and	and	CCONJ
inlawrev-2531	206	14	records	record	NOUN
inlawrev-2531	206	15	,	,	PUNCT
inlawrev-2531	206	16	and	and	CCONJ
inlawrev-2531	206	17	the	the	DET
inlawrev-2531	206	18	exchange	exchange	NOUN
inlawrev-2531	206	19	filed	file	VERB
inlawrev-2531	206	20	federal	federal	ADJ
inlawrev-2531	206	21	income	income	NOUN
inlawrev-2531	206	22	tax	tax	NOUN
inlawrev-2531	206	23	returns	return	NOUN
inlawrev-2531	206	24	separate	separate	ADJ
inlawrev-2531	206	25	from	from	ADP
inlawrev-2531	206	26	a	a	DET
inlawrev-2531	206	27	-	-	PUNCT
inlawrev-2531	206	28	u.	u.	VERB
inlawrev-2531	207	1	the	the	DET
inlawrev-2531	207	2	revenue	revenue	NOUN
inlawrev-2531	207	3	department	department	PROPN
inlawrev-2531	207	4	contended	contend	VERB
inlawrev-2531	207	5	that	that	SCONJ
inlawrev-2531	207	6	a	a	X
inlawrev-2531	207	7	-	-	PUNCT
inlawrev-2531	207	8	u	u	NOUN
inlawrev-2531	207	9	and	and	CCONJ
inlawrev-2531	207	10	the	the	DET
inlawrev-2531	207	11	exchange	exchange	NOUN
inlawrev-2531	207	12	were	be	AUX
inlawrev-2531	207	13	two	two	NUM
inlawrev-2531	207	14	separate	separate	ADJ
inlawrev-2531	207	15	taxable	taxable	ADJ
inlawrev-2531	207	16	entities	entity	NOUN
inlawrev-2531	207	17	.	.	PUNCT
inlawrev-2531	208	1	thus	thus	ADV
inlawrev-2531	208	2	,	,	PUNCT
inlawrev-2531	208	3	premiums	premium	NOUN
inlawrev-2531	208	4	and	and	CCONJ
inlawrev-2531	208	5	other	other	ADJ
inlawrev-2531	208	6	receipts	receipt	NOUN
inlawrev-2531	208	7	of	of	ADP
inlawrev-2531	208	8	the	the	DET
inlawrev-2531	208	9	exchange	exchange	NOUN
inlawrev-2531	208	10	which	which	PRON
inlawrev-2531	208	11	were	be	AUX
inlawrev-2531	208	12	paid	pay	VERB
inlawrev-2531	208	13	to	to	ADP
inlawrev-2531	208	14	a	a	DET
inlawrev-2531	208	15	-	-	PUNCT
inlawrev-2531	208	16	u	u	NOUN
inlawrev-2531	208	17	,	,	PUNCT
inlawrev-2531	208	18	as	as	ADP
inlawrev-2531	208	19	attorney	attorney	NOUN
inlawrev-2531	208	20	-	-	PUNCT
inlawrev-2531	208	21	in	in	ADP
inlawrev-2531	208	22	-	-	PUNCT
inlawrev-2531	208	23	fact	fact	NOUN
inlawrev-2531	208	24	,	,	PUNCT
inlawrev-2531	208	25	were	be	AUX
inlawrev-2531	208	26	taxable	taxable	ADJ
inlawrev-2531	208	27	,	,	PUNCT
inlawrev-2531	208	28	and	and	CCONJ
inlawrev-2531	208	29	,	,	PUNCT
inlawrev-2531	208	30	consequently	consequently	ADV
inlawrev-2531	208	31	,	,	PUNCT
inlawrev-2531	208	32	the	the	DET
inlawrev-2531	208	33	receipt	receipt	NOUN
inlawrev-2531	208	34	of	of	ADP
inlawrev-2531	208	35	the	the	DET
inlawrev-2531	208	36	management	management	NOUN
inlawrev-2531	208	37	fee	fee	NOUN
inlawrev-2531	208	38	by	by	ADP
inlawrev-2531	208	39	a	a	DET
inlawrev-2531	208	40	-	-	PUNCT
inlawrev-2531	208	41	u	u	NOUN
inlawrev-2531	208	42	was	be	AUX
inlawrev-2531	208	43	a	a	DET
inlawrev-2531	208	44	second	second	ADJ
inlawrev-2531	208	45	taxable	taxable	ADJ
inlawrev-2531	208	46	event.^^	event.^^	NOUN
inlawrev-2531	208	47	a	a	X
inlawrev-2531	208	48	-	-	PUNCT
inlawrev-2531	208	49	u	u	NOUN
inlawrev-2531	208	50	,	,	PUNCT
inlawrev-2531	208	51	on	on	ADP
inlawrev-2531	208	52	the	the	DET
inlawrev-2531	208	53	other	other	ADJ
inlawrev-2531	208	54	hand	hand	NOUN
inlawrev-2531	208	55	,	,	PUNCT
inlawrev-2531	208	56	argued	argue	VERB
inlawrev-2531	208	57	that	that	SCONJ
inlawrev-2531	208	58	for	for	ADP
inlawrev-2531	208	59	gross	gross	ADJ
inlawrev-2531	208	60	tax	tax	NOUN
inlawrev-2531	208	61	purposes	purpose	NOUN
inlawrev-2531	208	62	the	the	DET
inlawrev-2531	208	63	whole	whole	ADJ
inlawrev-2531	208	64	enterprise	enterprise	NOUN
inlawrev-2531	208	65	was	be	AUX
inlawrev-2531	208	66	one	one	NUM
inlawrev-2531	208	67	taxable	taxable	ADJ
inlawrev-2531	208	68	entity	entity	NOUN
inlawrev-2531	208	69	and	and	CCONJ
inlawrev-2531	208	70	that	that	SCONJ
inlawrev-2531	208	71	a	a	DET
inlawrev-2531	208	72	second	second	ADJ
inlawrev-2531	208	73	tax	tax	NOUN
inlawrev-2531	208	74	levied	levy	VERB
inlawrev-2531	208	75	upon	upon	SCONJ
inlawrev-2531	208	76	the	the	DET
inlawrev-2531	208	77	fifteen	fifteen	NUM
inlawrev-2531	208	78	percent	percent	NOUN
inlawrev-2531	208	79	management	management	NOUN
inlawrev-2531	208	80	fee	fee	NOUN
inlawrev-2531	208	81	amounted	amount	VERB
inlawrev-2531	208	82	to	to	ADP
inlawrev-2531	208	83	a	a	DET
inlawrev-2531	208	84	double	double	ADJ
inlawrev-2531	208	85	taxation	taxation	NOUN
inlawrev-2531	208	86	which	which	PRON
inlawrev-2531	208	87	conflicted	conflict	VERB
inlawrev-2531	208	88	with	with	ADP
inlawrev-2531	208	89	the	the	DET
inlawrev-2531	208	90	indiana	indiana	PROPN
inlawrev-2531	208	91	interinsurance	interinsurance	PROPN
inlawrev-2531	208	92	statute	statute	PROPN
inlawrev-2531	208	93	.	.	PUNCT
inlawrev-2531	209	1	a	a	X
inlawrev-2531	209	2	-	-	PUNCT
inlawrev-2531	209	3	u	u	NOUN
inlawrev-2531	209	4	relied	rely	VERB
inlawrev-2531	209	5	heavily	heavily	ADV
inlawrev-2531	209	6	on	on	ADP
inlawrev-2531	209	7	the	the	DET
inlawrev-2531	209	8	provision	provision	NOUN
inlawrev-2531	209	9	of	of	ADP
inlawrev-2531	209	10	the	the	DET
inlawrev-2531	209	11	interinsurance	interinsurance	PROPN
inlawrev-2531	209	12	statute	statute	NOUN
inlawrev-2531	209	13	which	which	PRON
inlawrev-2531	209	14	limits	limit	VERB
inlawrev-2531	209	15	the	the	DET
inlawrev-2531	209	16	taxation	taxation	NOUN
inlawrev-2531	209	17	of	of	ADP
inlawrev-2531	209	18	an	an	DET
inlawrev-2531	209	19	attorney	attorney	NOUN
inlawrev-2531	209	20	-	-	PUNCT
inlawrev-2531	209	21	in	in	ADP
inlawrev-2531	209	22	-	-	PUNCT
inlawrev-2531	209	23	fact	fact	NOUN
inlawrev-2531	209	24	,	,	PUNCT
inlawrev-2531	209	25	such	such	ADJ
inlawrev-2531	209	26	as	as	ADP
inlawrev-2531	209	27	a	a	DET
inlawrev-2531	209	28	-	-	PUNCT
inlawrev-2531	209	29	u	u	NOUN
inlawrev-2531	209	30	,	,	PUNCT
inlawrev-2531	209	31	to	to	ADP
inlawrev-2531	209	32	that	that	PRON
inlawrev-2531	209	33	which	which	PRON
inlawrev-2531	209	34	would	would	AUX
inlawrev-2531	209	35	be	be	AUX
inlawrev-2531	209	36	imposed	impose	VERB
inlawrev-2531	209	37	on	on	ADP
inlawrev-2531	209	38	a	a	DET
inlawrev-2531	209	39	mutual	mutual	ADJ
inlawrev-2531	209	40	insurance	insurance	NOUN
inlawrev-2531	209	41	company.^^	company.^^	NOUN
inlawrev-2531	209	42	according	accord	VERB
inlawrev-2531	209	43	to	to	ADP
inlawrev-2531	209	44	a	a	DET
inlawrev-2531	209	45	-	-	PUNCT
inlawrev-2531	209	46	u	u	NOUN
inlawrev-2531	209	47	,	,	PUNCT
inlawrev-2531	209	48	the	the	DET
inlawrev-2531	209	49	position	position	NOUN
inlawrev-2531	209	50	of	of	ADP
inlawrev-2531	209	51	the	the	DET
inlawrev-2531	209	52	revenue	revenue	NOUN
inlawrev-2531	209	53	department	department	NOUN
inlawrev-2531	209	54	,	,	PUNCT
inlawrev-2531	209	55	if	if	SCONJ
inlawrev-2531	209	56	upheld	uphold	VERB
inlawrev-2531	209	57	,	,	PUNCT
inlawrev-2531	209	58	would	would	AUX
inlawrev-2531	209	59	contravene	contravene	VERB
inlawrev-2531	209	60	the	the	DET
inlawrev-2531	209	61	interinsurance	interinsurance	PROPN
inlawrev-2531	209	62	statute	statute	NOUN
inlawrev-2531	209	63	.	.	PUNCT
inlawrev-2531	210	1	^^see	^^see	PUNCT
inlawrev-2531	210	2	ind	ind	PROPN
inlawrev-2531	210	3	.	.	PUNCT
inlawrev-2531	211	1	code	code	PROPN
inlawrev-2531	211	2	§	§	PROPN
inlawrev-2531	211	3	27	27	NUM
inlawrev-2531	211	4	-	-	SYM
inlawrev-2531	211	5	6	6	NUM
inlawrev-2531	211	6	-	-	PUNCT
inlawrev-2531	211	7	6	6	NUM
inlawrev-2531	211	8	-	-	SYM
inlawrev-2531	211	9	1	1	NUM
inlawrev-2531	211	10	(	(	PUNCT
inlawrev-2531	211	11	1982	1982	NUM
inlawrev-2531	211	12	)	)	PUNCT
inlawrev-2531	211	13	which	which	PRON
inlawrev-2531	211	14	gives	give	VERB
inlawrev-2531	211	15	subscribers	subscriber	NOUN
inlawrev-2531	211	16	the	the	DET
inlawrev-2531	211	17	authority	authority	NOUN
inlawrev-2531	211	18	to	to	PART
inlawrev-2531	211	19	exchange	exchange	VERB
inlawrev-2531	211	20	reciprocal	reciprocal	ADJ
inlawrev-2531	211	21	interinsurance	interinsurance	NOUN
inlawrev-2531	211	22	contracts	contract	NOUN
inlawrev-2531	211	23	.	.	PUNCT
inlawrev-2531	212	1	^see	^see	PUNCT
inlawrev-2531	213	1	ind	ind	PROPN
inlawrev-2531	213	2	.	.	PUNCT
inlawrev-2531	214	1	code	code	PROPN
inlawrev-2531	214	2	§	§	PROPN
inlawrev-2531	214	3	6	6	NUM
inlawrev-2531	214	4	-	-	SYM
inlawrev-2531	214	5	2	2	NUM
inlawrev-2531	214	6	-	-	PUNCT
inlawrev-2531	214	7	l	l	NOUN
inlawrev-2531	214	8	-	-	PUNCT
inlawrev-2531	214	9	l(a	l(a	ADJ
inlawrev-2531	214	10	)	)	PUNCT
inlawrev-2531	214	11	(	(	PUNCT
inlawrev-2531	214	12	1976	1976	NUM
inlawrev-2531	214	13	)	)	PUNCT
inlawrev-2531	214	14	(	(	PUNCT
inlawrev-2531	214	15	currently	currently	ADV
inlawrev-2531	214	16	codified	codify	VERB
inlawrev-2531	214	17	,	,	PUNCT
inlawrev-2531	214	18	in	in	ADP
inlawrev-2531	214	19	part	part	NOUN
inlawrev-2531	214	20	,	,	PUNCT
inlawrev-2531	214	21	at	at	ADP
inlawrev-2531	214	22	i	i	PROPN
inlawrev-2531	214	23	d.	d.	PROPN
inlawrev-2531	214	24	§	§	PROPN
inlawrev-2531	214	25	6	6	NUM
inlawrev-2531	214	26	-	-	SYM
inlawrev-2531	214	27	2.1	2.1	NUM
inlawrev-2531	214	28	-	-	PUNCT
inlawrev-2531	214	29	1	1	NUM
inlawrev-2531	214	30	-	-	SYM
inlawrev-2531	214	31	16	16	NUM
inlawrev-2531	214	32	(	(	PUNCT
inlawrev-2531	214	33	1982	1982	NUM
inlawrev-2531	214	34	)	)	PUNCT
inlawrev-2531	214	35	)	)	PUNCT
inlawrev-2531	214	36	.	.	PUNCT
inlawrev-2531	215	1	'	'	PUNCT
inlawrev-2531	215	2	ud	ud	INTJ
inlawrev-2531	215	3	.	.	PUNCT
inlawrev-2531	216	1	%	%	NOUN
inlawrev-2531	217	1	27	27	NUM
inlawrev-2531	217	2	-	-	SYM
inlawrev-2531	217	3	6	6	NUM
inlawrev-2531	217	4	-	-	PUNCT
inlawrev-2531	217	5	6	6	NUM
inlawrev-2531	217	6	-	-	SYM
inlawrev-2531	217	7	12	12	NUM
inlawrev-2531	217	8	(	(	PUNCT
inlawrev-2531	217	9	1982	1982	NUM
inlawrev-2531	217	10	)	)	PUNCT
inlawrev-2531	217	11	.	.	PUNCT
inlawrev-2531	218	1	364	364	NUM
inlawrev-2531	218	2	indiana	indiana	PROPN
inlawrev-2531	218	3	law	law	NOUN
inlawrev-2531	218	4	review	review	NOUN
inlawrev-2531	218	5	[	[	X
inlawrev-2531	218	6	vol	vol	NOUN
inlawrev-2531	218	7	.	.	PUNCT
inlawrev-2531	218	8	16:355	16:355	NUM
inlawrev-2531	218	9	in	in	ADP
inlawrev-2531	218	10	reversing	reverse	VERB
inlawrev-2531	218	11	the	the	DET
inlawrev-2531	218	12	trial	trial	NOUN
inlawrev-2531	218	13	court	court	NOUN
inlawrev-2531	218	14	,	,	PUNCT
inlawrev-2531	218	15	the	the	DET
inlawrev-2531	218	16	court	court	NOUN
inlawrev-2531	218	17	of	of	ADP
inlawrev-2531	218	18	appeals	appeal	NOUN
inlawrev-2531	218	19	held	hold	VERB
inlawrev-2531	218	20	that	that	SCONJ
inlawrev-2531	218	21	a	a	X
inlawrev-2531	218	22	-	-	PUNCT
inlawrev-2531	218	23	u	u	NOUN
inlawrev-2531	218	24	and	and	CCONJ
inlawrev-2531	218	25	the	the	DET
inlawrev-2531	218	26	exchange	exchange	NOUN
inlawrev-2531	218	27	were	be	AUX
inlawrev-2531	218	28	two	two	NUM
inlawrev-2531	218	29	separate	separate	ADJ
inlawrev-2531	218	30	and	and	CCONJ
inlawrev-2531	218	31	distinct	distinct	ADJ
inlawrev-2531	218	32	taxable	taxable	ADJ
inlawrev-2531	218	33	entities.^^	entities.^^	PUNCT
inlawrev-2531	218	34	the	the	DET
inlawrev-2531	218	35	court	court	NOUN
inlawrev-2531	218	36	noted	note	VERB
inlawrev-2531	218	37	that	that	SCONJ
inlawrev-2531	218	38	it	it	PRON
inlawrev-2531	218	39	is	be	AUX
inlawrev-2531	218	40	a	a	DET
inlawrev-2531	218	41	common	common	ADJ
inlawrev-2531	218	42	occurrence	occurrence	NOUN
inlawrev-2531	218	43	under	under	ADP
inlawrev-2531	218	44	the	the	DET
inlawrev-2531	218	45	indiana	indiana	PROPN
inlawrev-2531	218	46	gross	gross	ADJ
inlawrev-2531	218	47	income	income	NOUN
inlawrev-2531	218	48	tax	tax	PROPN
inlawrev-2531	218	49	act	act	NOUN
inlawrev-2531	218	50	for	for	SCONJ
inlawrev-2531	218	51	an	an	DET
inlawrev-2531	218	52	agent	agent	NOUN
inlawrev-2531	218	53	to	to	PART
inlawrev-2531	218	54	sell	sell	VERB
inlawrev-2531	218	55	goods	good	NOUN
inlawrev-2531	218	56	or	or	CCONJ
inlawrev-2531	218	57	to	to	PART
inlawrev-2531	218	58	otherwise	otherwise	ADV
inlawrev-2531	218	59	produce	produce	VERB
inlawrev-2531	218	60	income	income	NOUN
inlawrev-2531	218	61	for	for	ADP
inlawrev-2531	218	62	a	a	DET
inlawrev-2531	218	63	principal	principal	NOUN
inlawrev-2531	218	64	which	which	PRON
inlawrev-2531	218	65	creates	create	VERB
inlawrev-2531	218	66	both	both	PRON
inlawrev-2531	218	67	a	a	DET
inlawrev-2531	218	68	taxable	taxable	ADJ
inlawrev-2531	218	69	event	event	NOUN
inlawrev-2531	218	70	for	for	ADP
inlawrev-2531	218	71	the	the	DET
inlawrev-2531	218	72	principal	principal	NOUN
inlawrev-2531	218	73	,	,	PUNCT
inlawrev-2531	218	74	as	as	ADP
inlawrev-2531	218	75	to	to	ADP
inlawrev-2531	218	76	the	the	DET
inlawrev-2531	218	77	sale	sale	NOUN
inlawrev-2531	218	78	,	,	PUNCT
inlawrev-2531	218	79	and	and	CCONJ
inlawrev-2531	218	80	a	a	DET
inlawrev-2531	218	81	taxable	taxable	ADJ
inlawrev-2531	218	82	event	event	NOUN
inlawrev-2531	218	83	for	for	ADP
inlawrev-2531	218	84	the	the	DET
inlawrev-2531	218	85	agent	agent	NOUN
inlawrev-2531	218	86	,	,	PUNCT
inlawrev-2531	218	87	as	as	ADP
inlawrev-2531	218	88	to	to	ADP
inlawrev-2531	218	89	the	the	DET
inlawrev-2531	218	90	commission	commission	NOUN
inlawrev-2531	218	91	.	.	PUNCT
inlawrev-2531	219	1	from	from	ADP
inlawrev-2531	219	2	a	a	DET
inlawrev-2531	219	3	practical	practical	ADJ
inlawrev-2531	219	4	standpoint	standpoint	NOUN
inlawrev-2531	219	5	,	,	PUNCT
inlawrev-2531	219	6	the	the	DET
inlawrev-2531	219	7	court	court	NOUN
inlawrev-2531	219	8	stated	state	VERB
inlawrev-2531	219	9	that	that	SCONJ
inlawrev-2531	219	10	:	:	PUNCT
inlawrev-2531	219	11	[	[	X
inlawrev-2531	219	12	w]e	w]e	NOUN
inlawrev-2531	219	13	view	view	VERB
inlawrev-2531	219	14	a	a	DET
inlawrev-2531	219	15	-	-	PUNCT
inlawrev-2531	219	16	u	u	NOUN
inlawrev-2531	219	17	as	as	ADP
inlawrev-2531	219	18	desiring	desire	VERB
inlawrev-2531	219	19	to	to	PART
inlawrev-2531	219	20	treat	treat	VERB
inlawrev-2531	219	21	the	the	DET
inlawrev-2531	219	22	exchange	exchange	NOUN
inlawrev-2531	219	23	as	as	ADP
inlawrev-2531	219	24	a	a	DET
inlawrev-2531	219	25	separate	separate	ADJ
inlawrev-2531	219	26	entity	entity	NOUN
inlawrev-2531	219	27	to	to	PART
inlawrev-2531	219	28	maintain	maintain	VERB
inlawrev-2531	219	29	insulation	insulation	NOUN
inlawrev-2531	219	30	from	from	ADP
inlawrev-2531	219	31	liability	liability	NOUN
inlawrev-2531	219	32	,	,	PUNCT
inlawrev-2531	219	33	and	and	CCONJ
inlawrev-2531	219	34	on	on	ADP
inlawrev-2531	219	35	the	the	DET
inlawrev-2531	219	36	other	other	ADJ
inlawrev-2531	219	37	hand	hand	NOUN
inlawrev-2531	219	38	,	,	PUNCT
inlawrev-2531	219	39	as	as	ADP
inlawrev-2531	219	40	desiring	desire	VERB
inlawrev-2531	219	41	to	to	PART
inlawrev-2531	219	42	escape	escape	VERB
inlawrev-2531	219	43	dual	dual	ADJ
inlawrev-2531	219	44	taxation	taxation	NOUN
inlawrev-2531	219	45	by	by	ADP
inlawrev-2531	219	46	calling	call	VERB
inlawrev-2531	219	47	itself	itself	PRON
inlawrev-2531	219	48	and	and	CCONJ
inlawrev-2531	219	49	the	the	DET
inlawrev-2531	219	50	exchange	exchange	NOUN
inlawrev-2531	219	51	one	one	NUM
inlawrev-2531	219	52	single	single	ADJ
inlawrev-2531	219	53	enterprise	enterprise	NOUN
inlawrev-2531	219	54	.	.	PUNCT
inlawrev-2531	220	1	we	we	PRON
inlawrev-2531	220	2	agree	agree	VERB
inlawrev-2531	220	3	with	with	ADP
inlawrev-2531	220	4	the	the	DET
inlawrev-2531	220	5	department	department	NOUN
inlawrev-2531	220	6	that	that	PRON
inlawrev-2531	220	7	for	for	ADP
inlawrev-2531	220	8	the	the	DET
inlawrev-2531	220	9	purpose	purpose	NOUN
inlawrev-2531	220	10	of	of	ADP
inlawrev-2531	220	11	the	the	DET
inlawrev-2531	220	12	indiana	indiana	PROPN
inlawrev-2531	220	13	gross	gross	ADJ
inlawrev-2531	220	14	income	income	NOUN
inlawrev-2531	220	15	tax	tax	NOUN
inlawrev-2531	220	16	the	the	DET
inlawrev-2531	220	17	exchange	exchange	NOUN
inlawrev-2531	220	18	is	be	AUX
inlawrev-2531	220	19	a	a	DET
inlawrev-2531	220	20	pool	pool	NOUN
inlawrev-2531	220	21	,	,	PUNCT
inlawrev-2531	220	22	association	association	NOUN
inlawrev-2531	220	23	,	,	PUNCT
inlawrev-2531	220	24	cooperative	cooperative	ADJ
inlawrev-2531	220	25	association	association	NOUN
inlawrev-2531	220	26	,	,	PUNCT
inlawrev-2531	220	27	or	or	CCONJ
inlawrev-2531	220	28	other	other	ADJ
inlawrev-2531	220	29	group	group	NOUN
inlawrev-2531	220	30	or	or	CCONJ
inlawrev-2531	220	31	combination	combination	NOUN
inlawrev-2531	220	32	acting	act	VERB
inlawrev-2531	220	33	as	as	ADP
inlawrev-2531	220	34	a	a	DET
inlawrev-2531	220	35	unit	unit	NOUN
inlawrev-2531	220	36	,	,	PUNCT
inlawrev-2531	220	37	and	and	CCONJ
inlawrev-2531	220	38	therefore	therefore	ADV
inlawrev-2531	220	39	is	be	AUX
inlawrev-2531	220	40	a	a	DET
inlawrev-2531	220	41	taxable	taxable	ADJ
inlawrev-2531	220	42	entity.^^	entity.^^	NOUN
inlawrev-2531	220	43	in	in	ADP
inlawrev-2531	220	44	addition	addition	NOUN
inlawrev-2531	220	45	,	,	PUNCT
inlawrev-2531	220	46	the	the	DET
inlawrev-2531	220	47	court	court	NOUN
inlawrev-2531	220	48	noted	note	VERB
inlawrev-2531	220	49	that	that	SCONJ
inlawrev-2531	220	50	the	the	DET
inlawrev-2531	220	51	enactment	enactment	NOUN
inlawrev-2531	220	52	of	of	ADP
inlawrev-2531	220	53	the	the	DET
inlawrev-2531	220	54	interinsurance	interinsurance	PROPN
inlawrev-2531	220	55	statute	statute	NOUN
inlawrev-2531	220	56	pre	pre	VERB
inlawrev-2531	220	57	-	-	VERB
inlawrev-2531	220	58	dated	date	VERB
inlawrev-2531	220	59	the	the	DET
inlawrev-2531	220	60	enactment	enactment	NOUN
inlawrev-2531	220	61	of	of	ADP
inlawrev-2531	220	62	the	the	DET
inlawrev-2531	220	63	indiana	indiana	PROPN
inlawrev-2531	220	64	gross	gross	PROPN
inlawrev-2531	220	65	income	income	NOUN
inlawrev-2531	220	66	act	act	NOUN
inlawrev-2531	220	67	of	of	ADP
inlawrev-2531	220	68	1933	1933	NUM
inlawrev-2531	220	69	and	and	CCONJ
inlawrev-2531	220	70	rejected	reject	VERB
inlawrev-2531	220	71	a	a	DET
inlawrev-2531	220	72	-	-	PUNCT
inlawrev-2531	220	73	u	u	NOUN
inlawrev-2531	220	74	's	's	PART
inlawrev-2531	220	75	argument	argument	NOUN
inlawrev-2531	220	76	that	that	SCONJ
inlawrev-2531	220	77	the	the	DET
inlawrev-2531	220	78	language	language	NOUN
inlawrev-2531	220	79	of	of	ADP
inlawrev-2531	220	80	interinsurance	interinsurance	ADJ
inlawrev-2531	220	81	statutes	statute	NOUN
inlawrev-2531	220	82	was	be	AUX
inlawrev-2531	220	83	controlling.^	controlling.^	NOUN
inlawrev-2531	220	84	®	®	NOUN
inlawrev-2531	220	85	two	two	NUM
inlawrev-2531	220	86	other	other	ADJ
inlawrev-2531	220	87	gross	gross	ADJ
inlawrev-2531	220	88	income	income	NOUN
inlawrev-2531	220	89	tax	tax	NOUN
inlawrev-2531	220	90	decisions	decision	NOUN
inlawrev-2531	220	91	are	be	AUX
inlawrev-2531	220	92	significant	significant	ADJ
inlawrev-2531	220	93	vis	vis	X
inlawrev-2531	220	94	-	-	PUNCT
inlawrev-2531	220	95	a	a	X
inlawrev-2531	220	96	-	-	PUNCT
inlawrev-2531	220	97	vis	vis	X
inlawrev-2531	220	98	the	the	DET
inlawrev-2531	220	99	planning	planning	NOUN
inlawrev-2531	220	100	impact	impact	NOUN
inlawrev-2531	220	101	which	which	PRON
inlawrev-2531	220	102	results	result	VERB
inlawrev-2531	220	103	from	from	ADP
inlawrev-2531	220	104	determinations	determination	NOUN
inlawrev-2531	220	105	of	of	ADP
inlawrev-2531	220	106	what	what	DET
inlawrev-2531	220	107	types	type	NOUN
inlawrev-2531	220	108	of	of	ADP
inlawrev-2531	220	109	structures	structure	NOUN
inlawrev-2531	220	110	are	be	AUX
inlawrev-2531	220	111	taxpaying	taxpaye	VERB
inlawrev-2531	220	112	entities	entity	NOUN
inlawrev-2531	220	113	for	for	ADP
inlawrev-2531	220	114	gross	gross	ADJ
inlawrev-2531	220	115	income	income	NOUN
inlawrev-2531	220	116	tax	tax	NOUN
inlawrev-2531	220	117	purposes	purpose	NOUN
inlawrev-2531	220	118	.	.	PUNCT
inlawrev-2531	221	1	in	in	ADP
inlawrev-2531	221	2	indiana	indiana	PROPN
inlawrev-2531	221	3	department	department	PROPN
inlawrev-2531	221	4	of	of	ADP
inlawrev-2531	221	5	revenue	revenue	PROPN
inlawrev-2531	221	6	v.	v.	ADP
inlawrev-2531	221	7	glendale	glendale	PROPN
inlawrev-2531	221	8	-	-	PUNCT
inlawrev-2531	221	9	glenbrook	glenbrook	PROPN
inlawrev-2531	221	10	associates'^	associates'^	NOUN
inlawrev-2531	221	11	and	and	CCONJ
inlawrev-2531	221	12	park	park	NOUN
inlawrev-2531	221	13	100	100	NUM
inlawrev-2531	221	14	development	development	PROPN
inlawrev-2531	221	15	co.	co.	PROPN
inlawrev-2531	221	16	v.	v.	PROPN
inlawrev-2531	221	17	indiana	indiana	PROPN
inlawrev-2531	221	18	department	department	PROPN
inlawrev-2531	221	19	of	of	ADP
inlawrev-2531	221	20	state	state	PROPN
inlawrev-2531	221	21	revenue	revenue	NOUN
inlawrev-2531	221	22	,	,	PUNCT
inlawrev-2531	221	23	^	^	PROPN
inlawrev-2531	221	24	°	°	ADP
inlawrev-2531	221	25	the	the	DET
inlawrev-2531	221	26	indiana	indiana	PROPN
inlawrev-2531	221	27	supreme	supreme	PROPN
inlawrev-2531	221	28	court	court	PROPN
inlawrev-2531	221	29	vacated	vacate	VERB
inlawrev-2531	221	30	opinions	opinion	NOUN
inlawrev-2531	221	31	of	of	ADP
inlawrev-2531	221	32	the	the	DET
inlawrev-2531	221	33	court	court	NOUN
inlawrev-2531	221	34	of	of	ADP
inlawrev-2531	221	35	appeals*^	appeals*^	PROPN
inlawrev-2531	221	36	and	and	CCONJ
inlawrev-2531	221	37	adopted	adopt	VERB
inlawrev-2531	221	38	a	a	DET
inlawrev-2531	221	39	more	more	ADV
inlawrev-2531	221	40	pragmatic	pragmatic	ADJ
inlawrev-2531	221	41	and	and	CCONJ
inlawrev-2531	221	42	less	less	ADV
inlawrev-2531	221	43	literal	literal	ADJ
inlawrev-2531	221	44	interpretation	interpretation	NOUN
inlawrev-2531	221	45	of	of	ADP
inlawrev-2531	221	46	the	the	DET
inlawrev-2531	221	47	section	section	NOUN
inlawrev-2531	221	48	of	of	ADP
inlawrev-2531	221	49	the	the	DET
inlawrev-2531	221	50	gross	gross	ADJ
inlawrev-2531	221	51	income	income	NOUN
inlawrev-2531	221	52	tax	tax	NOUN
inlawrev-2531	221	53	statute	statute	NOUN
inlawrev-2531	221	54	which	which	PRON
inlawrev-2531	221	55	makes	make	VERB
inlawrev-2531	221	56	partnerships	partnership	NOUN
inlawrev-2531	221	57	with	with	ADP
inlawrev-2531	221	58	at	at	ADV
inlawrev-2531	221	59	least	least	ADV
inlawrev-2531	221	60	one	one	NUM
inlawrev-2531	221	61	corporate	corporate	ADJ
inlawrev-2531	221	62	partner	partner	NOUN
inlawrev-2531	221	63	subject	subject	ADJ
inlawrev-2531	221	64	to	to	ADP
inlawrev-2531	221	65	the	the	DET
inlawrev-2531	221	66	gross	gross	ADJ
inlawrev-2531	221	67	income	income	NOUN
inlawrev-2531	221	68	tax.*62	tax.*62	NOUN
inlawrev-2531	221	69	^m29	^m29	VERB
inlawrev-2531	221	70	n.e.2d	n.e.2d	NOUN
inlawrev-2531	221	71	at	at	ADP
inlawrev-2531	221	72	312	312	NUM
inlawrev-2531	221	73	.	.	PUNCT
inlawrev-2531	221	74	''	''	PUNCT
inlawrev-2531	222	1	i	i	PROPN
inlawrev-2531	222	2	d.	d.	PROPN
inlawrev-2531	222	3	^m29	^m29	PROPN
inlawrev-2531	222	4	n.e.2d	n.e.2d	PART
inlawrev-2531	222	5	217	217	NUM
inlawrev-2531	222	6	(	(	PUNCT
inlawrev-2531	222	7	ind	ind	NOUN
inlawrev-2531	222	8	.	.	PUNCT
inlawrev-2531	222	9	1981	1981	NUM
inlawrev-2531	222	10	)	)	PUNCT
inlawrev-2531	222	11	.	.	PUNCT
inlawrev-2531	223	1	«	«	PUNCT
inlawrev-2531	223	2	''	''	PUNCT
inlawrev-2531	223	3	429	429	NUM
inlawrev-2531	223	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	223	5	220	220	NUM
inlawrev-2531	223	6	(	(	PUNCT
inlawrev-2531	223	7	ind	ind	NOUN
inlawrev-2531	223	8	.	.	PUNCT
inlawrev-2531	223	9	1981	1981	NUM
inlawrev-2531	223	10	)	)	PUNCT
inlawrev-2531	223	11	.	.	PUNCT
inlawrev-2531	224	1	®	®	NOUN
inlawrev-2531	224	2	'	'	PUNCT
inlawrev-2531	224	3	the	the	DET
inlawrev-2531	224	4	opinions	opinion	NOUN
inlawrev-2531	224	5	vacated	vacate	VERB
inlawrev-2531	224	6	are	be	AUX
inlawrev-2531	224	7	indiana	indiana	PROPN
inlawrev-2531	224	8	dep't	dep't	NOUN
inlawrev-2531	224	9	of	of	ADP
inlawrev-2531	224	10	revenue	revenue	NOUN
inlawrev-2531	224	11	v.	v.	ADP
inlawrev-2531	224	12	glendale	glendale	PROPN
inlawrev-2531	224	13	-	-	PUNCT
inlawrev-2531	224	14	glenbrook	glenbrook	PROPN
inlawrev-2531	224	15	assoc	assoc	PROPN
inlawrev-2531	224	16	,	,	PUNCT
inlawrev-2531	224	17	404	404	NUM
inlawrev-2531	224	18	n.e.2d	n.e.2d	NOUN
inlawrev-2531	224	19	1179	1179	NUM
inlawrev-2531	224	20	(	(	PUNCT
inlawrev-2531	224	21	ind	ind	NOUN
inlawrev-2531	224	22	.	.	PUNCT
inlawrev-2531	225	1	ct	ct	PROPN
inlawrev-2531	225	2	.	.	PUNCT
inlawrev-2531	226	1	app	app	PROPN
inlawrev-2531	226	2	.	.	PROPN
inlawrev-2531	226	3	1980	1980	NUM
inlawrev-2531	226	4	)	)	PUNCT
inlawrev-2531	227	1	and	and	CCONJ
inlawrev-2531	227	2	park	park	NOUN
inlawrev-2531	227	3	100	100	NUM
inlawrev-2531	227	4	dev	dev	PROPN
inlawrev-2531	227	5	.	.	PUNCT
inlawrev-2531	228	1	co.	co.	PROPN
inlawrev-2531	229	1	v.	v.	ADP
inlawrev-2531	229	2	indiana	indiana	PROPN
inlawrev-2531	229	3	dep't	dep't	PROPN
inlawrev-2531	229	4	of	of	ADP
inlawrev-2531	229	5	state	state	NOUN
inlawrev-2531	229	6	revenue	revenue	NOUN
inlawrev-2531	229	7	,	,	PUNCT
inlawrev-2531	229	8	388	388	NUM
inlawrev-2531	229	9	n.e.2d	n.e.2d	NOUN
inlawrev-2531	229	10	293	293	NUM
inlawrev-2531	229	11	(	(	PUNCT
inlawrev-2531	229	12	ind	ind	NOUN
inlawrev-2531	229	13	.	.	PUNCT
inlawrev-2531	230	1	ct	ct	PROPN
inlawrev-2531	230	2	.	.	PUNCT
inlawrev-2531	231	1	app	app	PROPN
inlawrev-2531	231	2	.	.	PROPN
inlawrev-2531	231	3	1979	1979	NUM
inlawrev-2531	231	4	)	)	PUNCT
inlawrev-2531	231	5	.	.	PUNCT
inlawrev-2531	232	1	«	«	PUNCT
inlawrev-2531	232	2	'	'	PUNCT
inlawrev-2531	232	3	lnd	lnd	X
inlawrev-2531	232	4	.	.	PUNCT
inlawrev-2531	232	5	code	code	PROPN
inlawrev-2531	232	6	§	§	PROPN
inlawrev-2531	232	7	6	6	NUM
inlawrev-2531	232	8	-	-	SYM
inlawrev-2531	232	9	3	3	NUM
inlawrev-2531	232	10	-	-	PUNCT
inlawrev-2531	232	11	7	7	NUM
inlawrev-2531	232	12	-	-	PUNCT
inlawrev-2531	232	13	l(b	l(b	NOUN
inlawrev-2531	232	14	)	)	PUNCT
inlawrev-2531	232	15	(	(	PUNCT
inlawrev-2531	232	16	1976	1976	NUM
inlawrev-2531	232	17	)	)	PUNCT
inlawrev-2531	232	18	(	(	PUNCT
inlawrev-2531	232	19	amended	amend	VERB
inlawrev-2531	232	20	1981	1981	NUM
inlawrev-2531	232	21	)	)	PUNCT
inlawrev-2531	232	22	.	.	PUNCT
inlawrev-2531	233	1	this	this	DET
inlawrev-2531	233	2	code	code	NOUN
inlawrev-2531	233	3	section	section	NOUN
inlawrev-2531	233	4	was	be	AUX
inlawrev-2531	233	5	amended	amend	VERB
inlawrev-2531	233	6	in	in	ADP
inlawrev-2531	233	7	1981	1981	NUM
inlawrev-2531	233	8	to	to	PART
inlawrev-2531	233	9	rectify	rectify	VERB
inlawrev-2531	233	10	the	the	DET
inlawrev-2531	233	11	result	result	NOUN
inlawrev-2531	233	12	of	of	ADP
inlawrev-2531	233	13	a	a	DET
inlawrev-2531	233	14	strict	strict	ADJ
inlawrev-2531	233	15	literal	literal	ADJ
inlawrev-2531	233	16	application	application	NOUN
inlawrev-2531	233	17	of	of	ADP
inlawrev-2531	233	18	the	the	DET
inlawrev-2531	233	19	pre-1981	pre-1981	NOUN
inlawrev-2531	233	20	code	code	NOUN
inlawrev-2531	233	21	section	section	NOUN
inlawrev-2531	233	22	.	.	PUNCT
inlawrev-2531	234	1	although	although	SCONJ
inlawrev-2531	234	2	the	the	DET
inlawrev-2531	234	3	supreme	supreme	PROPN
inlawrev-2531	234	4	court	court	PROPN
inlawrev-2531	234	5	's	's	PART
inlawrev-2531	234	6	decisions	decision	NOUN
inlawrev-2531	234	7	in	in	ADP
inlawrev-2531	234	8	glendale	glendale	PROPN
inlawrev-2531	234	9	-	-	PUNCT
inlawrev-2531	234	10	glenbrook	glenbrook	PROPN
inlawrev-2531	234	11	and	and	CCONJ
inlawrev-2531	234	12	park	park	NOUN
inlawrev-2531	234	13	100	100	NUM
inlawrev-2531	234	14	were	be	AUX
inlawrev-2531	234	15	decided	decide	VERB
inlawrev-2531	234	16	based	base	VERB
inlawrev-2531	234	17	upon	upon	SCONJ
inlawrev-2531	234	18	the	the	DET
inlawrev-2531	234	19	pre-1981	pre-1981	NOUN
inlawrev-2531	234	20	code	code	PROPN
inlawrev-2531	234	21	section	section	NOUN
inlawrev-2531	234	22	,	,	PUNCT
inlawrev-2531	234	23	the	the	DET
inlawrev-2531	234	24	result	result	NOUN
inlawrev-2531	234	25	in	in	ADP
inlawrev-2531	234	26	both	both	DET
inlawrev-2531	234	27	cases	case	NOUN
inlawrev-2531	234	28	is	be	AUX
inlawrev-2531	234	29	consistent	consistent	ADJ
inlawrev-2531	234	30	with	with	ADP
inlawrev-2531	234	31	the	the	DET
inlawrev-2531	234	32	1981	1981	NUM
inlawrev-2531	234	33	amendment	amendment	NOUN
inlawrev-2531	234	34	.	.	PUNCT
inlawrev-2531	235	1	the	the	DET
inlawrev-2531	235	2	text	text	NOUN
inlawrev-2531	235	3	of	of	ADP
inlawrev-2531	235	4	the	the	DET
inlawrev-2531	235	5	amended	amend	VERB
inlawrev-2531	235	6	provisions	provision	NOUN
inlawrev-2531	235	7	reads	read	VERB
inlawrev-2531	235	8	:	:	PUNCT
inlawrev-2531	235	9	in	in	ADP
inlawrev-2531	235	10	the	the	DET
inlawrev-2531	235	11	event	event	NOUN
inlawrev-2531	235	12	the	the	DET
inlawrev-2531	235	13	tax	tax	NOUN
inlawrev-2531	235	14	imposed	impose	VERB
inlawrev-2531	235	15	by	by	ADP
inlawrev-2531	235	16	ic	ic	PROPN
inlawrev-2531	235	17	6	6	NUM
inlawrev-2531	235	18	-	-	SYM
inlawrev-2531	235	19	3	3	NUM
inlawrev-2531	235	20	-	-	SYM
inlawrev-2531	235	21	1	1	NUM
inlawrev-2531	235	22	through	through	ADP
inlawrev-2531	235	23	ic	ic	PROPN
inlawrev-2531	235	24	6	6	NUM
inlawrev-2531	235	25	-	-	SYM
inlawrev-2531	235	26	3	3	NUM
inlawrev-2531	235	27	-	-	SYM
inlawrev-2531	235	28	7	7	NUM
inlawrev-2531	235	29	is	be	AUX
inlawrev-2531	235	30	held	hold	VERB
inlawrev-2531	235	31	inapplicable	inapplicable	ADJ
inlawrev-2531	235	32	or	or	CCONJ
inlawrev-2531	235	33	invalid	invalid	ADJ
inlawrev-2531	235	34	with	with	ADP
inlawrev-2531	235	35	respect	respect	NOUN
inlawrev-2531	235	36	to	to	ADP
inlawrev-2531	235	37	any	any	DET
inlawrev-2531	235	38	person	person	NOUN
inlawrev-2531	235	39	,	,	PUNCT
inlawrev-2531	235	40	or	or	CCONJ
inlawrev-2531	235	41	the	the	DET
inlawrev-2531	235	42	shareholders	shareholder	NOUN
inlawrev-2531	235	43	of	of	ADP
inlawrev-2531	235	44	any	any	DET
inlawrev-2531	235	45	corporation	corporation	NOUN
inlawrev-2531	235	46	described	describe	VERB
inlawrev-2531	235	47	in	in	ADP
inlawrev-2531	235	48	ic	ic	PROPN
inlawrev-2531	235	49	6	6	NUM
inlawrev-2531	235	50	-	-	SYM
inlawrev-2531	235	51	3	3	NUM
inlawrev-2531	235	52	-	-	PUNCT
inlawrev-2531	235	53	2	2	NUM
inlawrev-2531	235	54	-	-	PUNCT
inlawrev-2531	235	55	3(b	3(b	NUM
inlawrev-2531	235	56	)	)	PUNCT
inlawrev-2531	235	57	,	,	PUNCT
inlawrev-2531	235	58	or	or	CCONJ
inlawrev-2531	235	59	the	the	DET
inlawrev-2531	235	60	partners	partner	NOUN
inlawrev-2531	235	61	of	of	ADP
inlawrev-2531	235	62	any	any	DET
inlawrev-2531	235	63	such	such	ADJ
inlawrev-2531	235	64	partnership	partnership	NOUN
inlawrev-2531	235	65	,	,	PUNCT
inlawrev-2531	235	66	then	then	ADV
inlawrev-2531	235	67	notwithstanding	notwithstanding	ADP
inlawrev-2531	235	68	ic	ic	PROPN
inlawrev-2531	235	69	6	6	NUM
inlawrev-2531	235	70	-	-	SYM
inlawrev-2531	235	71	2.1	2.1	NUM
inlawrev-2531	235	72	-	-	PUNCT
inlawrev-2531	235	73	3	3	NUM
inlawrev-2531	235	74	-	-	SYM
inlawrev-2531	235	75	23	23	NUM
inlawrev-2531	235	76	or	or	CCONJ
inlawrev-2531	235	77	ic	ic	NUM
inlawrev-2531	235	78	6	6	NUM
inlawrev-2531	235	79	-	-	SYM
inlawrev-2531	235	80	2.1	2.1	NUM
inlawrev-2531	235	81	-	-	PUNCT
inlawrev-2531	235	82	3	3	NUM
inlawrev-2531	235	83	-	-	SYM
inlawrev-2531	235	84	24	24	NUM
inlawrev-2531	235	85	such	such	ADJ
inlawrev-2531	235	86	person	person	NOUN
inlawrev-2531	235	87	or	or	CCONJ
inlawrev-2531	235	88	such	such	ADJ
inlawrev-2531	235	89	1983	1983	NUM
inlawrev-2531	235	90	]	]	PUNCT
inlawrev-2531	235	91	survey	survey	NOUN
inlawrev-2531	235	92	-	-	PUNCT
inlawrev-2531	235	93	taxation	taxation	NOUN
inlawrev-2531	235	94	365	365	NUM
inlawrev-2531	235	95	in	in	ADP
inlawrev-2531	235	96	indiana	indiana	PROPN
inlawrev-2531	235	97	department	department	PROPN
inlawrev-2531	235	98	of	of	ADP
inlawrev-2531	235	99	revenue	revenue	PROPN
inlawrev-2531	235	100	v.	v.	ADP
inlawrev-2531	235	101	glendale	glendale	PROPN
inlawrev-2531	235	102	-	-	PUNCT
inlawrev-2531	235	103	glenbrook	glenbrook	PROPN
inlawrev-2531	235	104	associates	associate	NOUN
inlawrev-2531	235	105	,	,	PUNCT
inlawrev-2531	235	106	the	the	DET
inlawrev-2531	235	107	taxpayer	taxpayer	NOUN
inlawrev-2531	235	108	was	be	AUX
inlawrev-2531	235	109	a	a	DET
inlawrev-2531	235	110	partnership	partnership	NOUN
inlawrev-2531	235	111	composed	compose	VERB
inlawrev-2531	235	112	of	of	ADP
inlawrev-2531	235	113	individuals	individual	NOUN
inlawrev-2531	235	114	and	and	CCONJ
inlawrev-2531	235	115	one	one	NUM
inlawrev-2531	235	116	corporate	corporate	ADJ
inlawrev-2531	235	117	partner	partner	NOUN
inlawrev-2531	235	118	,	,	PUNCT
inlawrev-2531	235	119	a	a	DET
inlawrev-2531	235	120	mutual	mutual	ADJ
inlawrev-2531	235	121	life	life	NOUN
inlawrev-2531	235	122	insurance	insurance	NOUN
inlawrev-2531	235	123	company	company	NOUN
inlawrev-2531	235	124	which	which	PRON
inlawrev-2531	235	125	was	be	AUX
inlawrev-2531	235	126	engaged	engage	VERB
inlawrev-2531	235	127	in	in	ADP
inlawrev-2531	235	128	a	a	DET
inlawrev-2531	235	129	shopping	shopping	NOUN
inlawrev-2531	235	130	center	center	NOUN
inlawrev-2531	235	131	development	development	NOUN
inlawrev-2531	235	132	,	,	PUNCT
inlawrev-2531	235	133	management	management	NOUN
inlawrev-2531	235	134	,	,	PUNCT
inlawrev-2531	235	135	and	and	CCONJ
inlawrev-2531	235	136	leasing	leasing	NOUN
inlawrev-2531	235	137	business	business	NOUN
inlawrev-2531	235	138	.	.	PUNCT
inlawrev-2531	236	1	the	the	DET
inlawrev-2531	236	2	revenue	revenue	NOUN
inlawrev-2531	236	3	department	department	PROPN
inlawrev-2531	236	4	asserted	assert	VERB
inlawrev-2531	236	5	that	that	SCONJ
inlawrev-2531	236	6	the	the	DET
inlawrev-2531	236	7	partnership	partnership	NOUN
inlawrev-2531	236	8	was	be	AUX
inlawrev-2531	236	9	subject	subject	ADJ
inlawrev-2531	236	10	to	to	ADP
inlawrev-2531	236	11	the	the	DET
inlawrev-2531	236	12	gross	gross	ADJ
inlawrev-2531	236	13	income	income	NOUN
inlawrev-2531	236	14	tax	tax	NOUN
inlawrev-2531	236	15	under	under	ADP
inlawrev-2531	236	16	indiana	indiana	PROPN
inlawrev-2531	236	17	code	code	PROPN
inlawrev-2531	236	18	section	section	NOUN
inlawrev-2531	236	19	6	6	NUM
inlawrev-2531	236	20	-	-	SYM
inlawrev-2531	236	21	3	3	NUM
inlawrev-2531	236	22	-	-	PUNCT
inlawrev-2531	236	23	7	7	NUM
inlawrev-2531	236	24	-	-	PUNCT
inlawrev-2531	236	25	l(b)^^	l(b)^^	NOUN
inlawrev-2531	236	26	which	which	PRON
inlawrev-2531	236	27	provided	provide	VERB
inlawrev-2531	236	28	that	that	SCONJ
inlawrev-2531	236	29	all	all	DET
inlawrev-2531	236	30	partnerships	partnership	NOUN
inlawrev-2531	236	31	,	,	PUNCT
inlawrev-2531	236	32	in	in	ADP
inlawrev-2531	236	33	which	which	PRON
inlawrev-2531	236	34	one	one	NUM
inlawrev-2531	236	35	or	or	CCONJ
inlawrev-2531	236	36	more	more	ADJ
inlawrev-2531	236	37	of	of	ADP
inlawrev-2531	236	38	the	the	DET
inlawrev-2531	236	39	partners	partner	NOUN
inlawrev-2531	236	40	is	be	AUX
inlawrev-2531	236	41	a	a	DET
inlawrev-2531	236	42	corporation	corporation	NOUN
inlawrev-2531	236	43	,	,	PUNCT
inlawrev-2531	236	44	are	be	AUX
inlawrev-2531	236	45	liable	liable	ADJ
inlawrev-2531	236	46	for	for	ADP
inlawrev-2531	236	47	the	the	DET
inlawrev-2531	236	48	tax	tax	NOUN
inlawrev-2531	236	49	.	.	PUNCT
inlawrev-2531	237	1	the	the	DET
inlawrev-2531	237	2	taxpayer	taxpayer	NOUN
inlawrev-2531	237	3	contended	contend	VERB
inlawrev-2531	237	4	that	that	SCONJ
inlawrev-2531	237	5	it	it	PRON
inlawrev-2531	237	6	was	be	AUX
inlawrev-2531	237	7	exempt	exempt	ADJ
inlawrev-2531	237	8	on	on	ADP
inlawrev-2531	237	9	the	the	DET
inlawrev-2531	237	10	basis	basis	NOUN
inlawrev-2531	237	11	of	of	ADP
inlawrev-2531	237	12	the	the	DET
inlawrev-2531	237	13	statutory	statutory	ADJ
inlawrev-2531	237	14	exemption	exemption	NOUN
inlawrev-2531	237	15	for	for	ADP
inlawrev-2531	237	16	qualified	qualified	ADJ
inlawrev-2531	237	17	insurance	insurance	NOUN
inlawrev-2531	237	18	companies	company	NOUN
inlawrev-2531	237	19	.	.	PUNCT
inlawrev-2531	238	1	®	®	PROPN
inlawrev-2531	238	2	*	*	PROPN
inlawrev-2531	238	3	in	in	ADP
inlawrev-2531	238	4	other	other	ADJ
inlawrev-2531	238	5	words	word	NOUN
inlawrev-2531	238	6	,	,	PUNCT
inlawrev-2531	238	7	because	because	SCONJ
inlawrev-2531	238	8	each	each	DET
inlawrev-2531	238	9	partner	partner	NOUN
inlawrev-2531	238	10	was	be	AUX
inlawrev-2531	238	11	exempt	exempt	ADJ
inlawrev-2531	238	12	from	from	ADP
inlawrev-2531	238	13	the	the	DET
inlawrev-2531	238	14	tax	tax	NOUN
inlawrev-2531	238	15	by	by	ADP
inlawrev-2531	238	16	being	be	AUX
inlawrev-2531	238	17	either	either	CCONJ
inlawrev-2531	238	18	an	an	DET
inlawrev-2531	238	19	individual	individual	NOUN
inlawrev-2531	238	20	or	or	CCONJ
inlawrev-2531	238	21	an	an	DET
inlawrev-2531	238	22	exempted	exempt	VERB
inlawrev-2531	238	23	insurance	insurance	NOUN
inlawrev-2531	238	24	company	company	NOUN
inlawrev-2531	238	25	,	,	PUNCT
inlawrev-2531	238	26	the	the	DET
inlawrev-2531	238	27	partnership	partnership	NOUN
inlawrev-2531	238	28	was	be	AUX
inlawrev-2531	238	29	not	not	PART
inlawrev-2531	238	30	a	a	DET
inlawrev-2531	238	31	taxable	taxable	ADJ
inlawrev-2531	238	32	entity	entity	NOUN
inlawrev-2531	238	33	.	.	PUNCT
inlawrev-2531	239	1	in	in	ADP
inlawrev-2531	239	2	holding	hold	VERB
inlawrev-2531	239	3	glendale	glendale	PROPN
inlawrev-2531	239	4	-	-	PUNCT
inlawrev-2531	239	5	glenbrook	glenbrook	PROPN
inlawrev-2531	239	6	was	be	AUX
inlawrev-2531	239	7	subject	subject	ADJ
inlawrev-2531	239	8	to	to	ADP
inlawrev-2531	239	9	the	the	DET
inlawrev-2531	239	10	tax	tax	NOUN
inlawrev-2531	239	11	,	,	PUNCT
inlawrev-2531	239	12	the	the	DET
inlawrev-2531	239	13	court	court	NOUN
inlawrev-2531	239	14	of	of	ADP
inlawrev-2531	239	15	appeals	appeals	PROPN
inlawrev-2531	239	16	stated	state	VERB
inlawrev-2531	239	17	that	that	SCONJ
inlawrev-2531	239	18	the	the	DET
inlawrev-2531	239	19	language	language	NOUN
inlawrev-2531	239	20	of	of	ADP
inlawrev-2531	239	21	indiana	indiana	PROPN
inlawrev-2531	239	22	code	code	PROPN
inlawrev-2531	239	23	section	section	NOUN
inlawrev-2531	239	24	6	6	NUM
inlawrev-2531	239	25	-	-	SYM
inlawrev-2531	239	26	3	3	NUM
inlawrev-2531	239	27	-	-	PUNCT
inlawrev-2531	239	28	7	7	NUM
inlawrev-2531	239	29	-	-	PUNCT
inlawrev-2531	239	30	l(b	l(b	NOUN
inlawrev-2531	239	31	)	)	PUNCT
inlawrev-2531	239	32	was	be	AUX
inlawrev-2531	239	33	clear	clear	ADJ
inlawrev-2531	239	34	and	and	CCONJ
inlawrev-2531	239	35	unambiguous	unambiguous	ADJ
inlawrev-2531	239	36	on	on	ADP
inlawrev-2531	239	37	its	its	PRON
inlawrev-2531	239	38	face	face	NOUN
inlawrev-2531	239	39	and	and	CCONJ
inlawrev-2531	239	40	did	do	AUX
inlawrev-2531	239	41	not	not	PART
inlawrev-2531	239	42	distinguish	distinguish	VERB
inlawrev-2531	239	43	between	between	ADP
inlawrev-2531	239	44	types	type	NOUN
inlawrev-2531	239	45	of	of	ADP
inlawrev-2531	239	46	corporations.	corporations.	ADJ
inlawrev-2531	239	47	®	®	NOUN
inlawrev-2531	239	48	^	^	PUNCT
inlawrev-2531	239	49	thus	thus	ADV
inlawrev-2531	239	50	,	,	PUNCT
inlawrev-2531	239	51	according	accord	VERB
inlawrev-2531	239	52	to	to	ADP
inlawrev-2531	239	53	the	the	DET
inlawrev-2531	239	54	court	court	NOUN
inlawrev-2531	239	55	of	of	ADP
inlawrev-2531	239	56	appeals	appeal	NOUN
inlawrev-2531	239	57	,	,	PUNCT
inlawrev-2531	239	58	the	the	DET
inlawrev-2531	239	59	composition	composition	NOUN
inlawrev-2531	239	60	of	of	ADP
inlawrev-2531	239	61	the	the	DET
inlawrev-2531	239	62	partnership	partnership	NOUN
inlawrev-2531	239	63	was	be	AUX
inlawrev-2531	239	64	significant	significant	ADJ
inlawrev-2531	239	65	only	only	ADV
inlawrev-2531	239	66	for	for	ADP
inlawrev-2531	239	67	purposes	purpose	NOUN
inlawrev-2531	239	68	of	of	ADP
inlawrev-2531	239	69	determining	determine	VERB
inlawrev-2531	239	70	the	the	DET
inlawrev-2531	239	71	presence	presence	NOUN
inlawrev-2531	239	72	of	of	ADP
inlawrev-2531	239	73	a	a	DET
inlawrev-2531	239	74	corporate	corporate	ADJ
inlawrev-2531	239	75	partner	partner	NOUN
inlawrev-2531	239	76	.	.	PUNCT
inlawrev-2531	240	1	in	in	ADP
inlawrev-2531	240	2	vacating	vacate	VERB
inlawrev-2531	240	3	the	the	DET
inlawrev-2531	240	4	opinion	opinion	NOUN
inlawrev-2531	240	5	of	of	ADP
inlawrev-2531	240	6	the	the	DET
inlawrev-2531	240	7	court	court	NOUN
inlawrev-2531	240	8	of	of	ADP
inlawrev-2531	240	9	appeals	appeal	NOUN
inlawrev-2531	240	10	and	and	CCONJ
inlawrev-2531	240	11	affirming	affirm	VERB
inlawrev-2531	240	12	a	a	DET
inlawrev-2531	240	13	summary	summary	NOUN
inlawrev-2531	240	14	judgment	judgment	NOUN
inlawrev-2531	240	15	of	of	ADP
inlawrev-2531	240	16	the	the	DET
inlawrev-2531	240	17	trial	trial	NOUN
inlawrev-2531	240	18	court	court	NOUN
inlawrev-2531	240	19	,	,	PUNCT
inlawrev-2531	240	20	the	the	DET
inlawrev-2531	240	21	indiana	indiana	PROPN
inlawrev-2531	240	22	supreme	supreme	PROPN
inlawrev-2531	240	23	court	court	PROPN
inlawrev-2531	240	24	noted	note	VERB
inlawrev-2531	240	25	,	,	PUNCT
inlawrev-2531	240	26	in	in	ADP
inlawrev-2531	240	27	glendale	glendale	PROPN
inlawrev-2531	240	28	-	-	PUNCT
inlawrev-2531	240	29	glenbrook	glenbrook	PROPN
inlawrev-2531	240	30	,	,	PUNCT
inlawrev-2531	240	31	that	that	SCONJ
inlawrev-2531	240	32	the	the	DET
inlawrev-2531	240	33	purpose	purpose	NOUN
inlawrev-2531	240	34	of	of	ADP
inlawrev-2531	240	35	indiana	indiana	PROPN
inlawrev-2531	240	36	code	code	PROPN
inlawrev-2531	240	37	section	section	NOUN
inlawrev-2531	240	38	6	6	NUM
inlawrev-2531	240	39	-	-	SYM
inlawrev-2531	240	40	3	3	NUM
inlawrev-2531	240	41	-	-	PUNCT
inlawrev-2531	240	42	7	7	NUM
inlawrev-2531	240	43	-	-	PUNCT
inlawrev-2531	240	44	l(b	l(b	NOUN
inlawrev-2531	240	45	)	)	PUNCT
inlawrev-2531	240	46	"	"	PUNCT
inlawrev-2531	240	47	was	be	AUX
inlawrev-2531	240	48	to	to	PART
inlawrev-2531	240	49	plug	plug	VERB
inlawrev-2531	240	50	a	a	DET
inlawrev-2531	240	51	tax	tax	NOUN
inlawrev-2531	240	52	loophole	loophole	NOUN
inlawrev-2531	240	53	where	where	SCONJ
inlawrev-2531	240	54	one	one	NUM
inlawrev-2531	240	55	corporation	corporation	NOUN
inlawrev-2531	240	56	which	which	PRON
inlawrev-2531	240	57	was	be	AUX
inlawrev-2531	240	58	paying	pay	VERB
inlawrev-2531	240	59	gross	gross	ADJ
inlawrev-2531	240	60	income	income	NOUN
inlawrev-2531	240	61	tax	tax	NOUN
inlawrev-2531	240	62	might	might	AUX
inlawrev-2531	240	63	join	join	VERB
inlawrev-2531	240	64	with	with	ADP
inlawrev-2531	240	65	another	another	DET
inlawrev-2531	240	66	corporation	corporation	NOUN
inlawrev-2531	240	67	to	to	PART
inlawrev-2531	240	68	form	form	VERB
inlawrev-2531	240	69	a	a	DET
inlawrev-2531	240	70	partnership	partnership	NOUN
inlawrev-2531	240	71	to	to	PART
inlawrev-2531	240	72	circumvent	circumvent	VERB
inlawrev-2531	240	73	the	the	DET
inlawrev-2531	240	74	tax	tax	NOUN
inlawrev-2531	240	75	.	.	PUNCT
inlawrev-2531	241	1	"	"	PUNCT
inlawrev-2531	241	2	®	®	NOUN
inlawrev-2531	241	3	®	®	NOUN
inlawrev-2531	241	4	the	the	DET
inlawrev-2531	241	5	supreme	supreme	PROPN
inlawrev-2531	241	6	court	court	PROPN
inlawrev-2531	241	7	recognized	recognize	VERB
inlawrev-2531	241	8	that	that	SCONJ
inlawrev-2531	241	9	glendale	glendale	PROPN
inlawrev-2531	241	10	-	-	PUNCT
inlawrev-2531	241	11	glenbrook	glenbrook	PROPN
inlawrev-2531	241	12	's	's	PART
inlawrev-2531	241	13	sole	sole	ADJ
inlawrev-2531	241	14	corporate	corporate	ADJ
inlawrev-2531	241	15	partner	partner	NOUN
inlawrev-2531	241	16	was	be	AUX
inlawrev-2531	241	17	not	not	PART
inlawrev-2531	241	18	trying	try	VERB
inlawrev-2531	241	19	to	to	PART
inlawrev-2531	241	20	evade	evade	VERB
inlawrev-2531	241	21	the	the	DET
inlawrev-2531	241	22	payment	payment	NOUN
inlawrev-2531	241	23	of	of	ADP
inlawrev-2531	241	24	taxes	taxis	NOUN
inlawrev-2531	241	25	by	by	ADP
inlawrev-2531	241	26	its	its	PRON
inlawrev-2531	241	27	participation	participation	NOUN
inlawrev-2531	241	28	in	in	ADP
inlawrev-2531	241	29	the	the	DET
inlawrev-2531	241	30	partnership	partnership	NOUN
inlawrev-2531	241	31	and	and	CCONJ
inlawrev-2531	241	32	stated	state	VERB
inlawrev-2531	241	33	that	that	SCONJ
inlawrev-2531	241	34	the	the	DET
inlawrev-2531	241	35	very	very	ADJ
inlawrev-2531	241	36	reason	reason	NOUN
inlawrev-2531	241	37	insurance	insurance	NOUN
inlawrev-2531	241	38	companies	company	NOUN
inlawrev-2531	241	39	were	be	AUX
inlawrev-2531	241	40	exempted	exempt	VERB
inlawrev-2531	241	41	from	from	ADP
inlawrev-2531	241	42	paying	pay	VERB
inlawrev-2531	241	43	gross	gross	ADJ
inlawrev-2531	241	44	income	income	NOUN
inlawrev-2531	241	45	tax	tax	NOUN
inlawrev-2531	241	46	was	be	AUX
inlawrev-2531	241	47	because	because	SCONJ
inlawrev-2531	241	48	they	they	PRON
inlawrev-2531	241	49	were	be	AUX
inlawrev-2531	241	50	subject	subject	ADJ
inlawrev-2531	241	51	to	to	ADP
inlawrev-2531	241	52	taxation	taxation	NOUN
inlawrev-2531	241	53	under	under	ADP
inlawrev-2531	241	54	indiana	indiana	PROPN
inlawrev-2531	241	55	insurance	insurance	NOUN
inlawrev-2531	241	56	law	law	NOUN
inlawrev-2531	241	57	.	.	PUNCT
inlawrev-2531	242	1	considering	consider	VERB
inlawrev-2531	242	2	the	the	DET
inlawrev-2531	242	3	gross	gross	ADJ
inlawrev-2531	242	4	income	income	NOUN
inlawrev-2531	242	5	tax	tax	NOUN
inlawrev-2531	242	6	statute	statute	NOUN
inlawrev-2531	242	7	as	as	ADP
inlawrev-2531	242	8	a	a	DET
inlawrev-2531	242	9	whole	whole	NOUN
inlawrev-2531	242	10	,	,	PUNCT
inlawrev-2531	242	11	the	the	DET
inlawrev-2531	242	12	supreme	supreme	PROPN
inlawrev-2531	242	13	court	court	PROPN
inlawrev-2531	242	14	found	find	VERB
inlawrev-2531	242	15	that	that	SCONJ
inlawrev-2531	242	16	a	a	DET
inlawrev-2531	242	17	strictly	strictly	ADV
inlawrev-2531	242	18	literal	literal	ADJ
inlawrev-2531	242	19	interpretation	interpretation	NOUN
inlawrev-2531	242	20	of	of	ADP
inlawrev-2531	242	21	indiana	indiana	PROPN
inlawrev-2531	242	22	code	code	PROPN
inlawrev-2531	242	23	section	section	NOUN
inlawrev-2531	242	24	6	6	NUM
inlawrev-2531	242	25	-	-	SYM
inlawrev-2531	242	26	3	3	NUM
inlawrev-2531	242	27	-	-	PUNCT
inlawrev-2531	242	28	7	7	NUM
inlawrev-2531	242	29	-	-	PUNCT
inlawrev-2531	242	30	l(b	l(b	NOUN
inlawrev-2531	242	31	)	)	PUNCT
inlawrev-2531	242	32	under	under	ADP
inlawrev-2531	242	33	the	the	DET
inlawrev-2531	242	34	facts	fact	NOUN
inlawrev-2531	242	35	before	before	SCONJ
inlawrev-2531	242	36	it	it	PRON
inlawrev-2531	242	37	"	"	PUNCT
inlawrev-2531	242	38	would	would	AUX
inlawrev-2531	242	39	lead	lead	VERB
inlawrev-2531	242	40	to	to	ADP
inlawrev-2531	242	41	injustice	injustice	NOUN
inlawrev-2531	242	42	,	,	PUNCT
inlawrev-2531	242	43	absurdity	absurdity	NOUN
inlawrev-2531	242	44	or	or	CCONJ
inlawrev-2531	242	45	contradictory	contradictory	ADJ
inlawrev-2531	242	46	provisions	provision	NOUN
inlawrev-2531	242	47	.	.	PUNCT
inlawrev-2531	243	1	"	"	PUNCT
inlawrev-2531	243	2	®	®	NOUN
inlawrev-2531	243	3	^	^	PUNCT
inlawrev-2531	243	4	consequently	consequently	ADV
inlawrev-2531	243	5	,	,	PUNCT
inlawrev-2531	243	6	the	the	DET
inlawrev-2531	243	7	partnership	partnership	NOUN
inlawrev-2531	243	8	was	be	AUX
inlawrev-2531	243	9	found	find	VERB
inlawrev-2531	243	10	to	to	PART
inlawrev-2531	243	11	be	be	AUX
inlawrev-2531	243	12	exempt	exempt	ADJ
inlawrev-2531	243	13	from	from	ADP
inlawrev-2531	243	14	the	the	DET
inlawrev-2531	243	15	tax	tax	NOUN
inlawrev-2531	243	16	.	.	PUNCT
inlawrev-2531	244	1	®	®	NOUN
inlawrev-2531	244	2	*	*	PUNCT
inlawrev-2531	244	3	corporation	corporation	NOUN
inlawrev-2531	244	4	or	or	CCONJ
inlawrev-2531	244	5	such	such	ADJ
inlawrev-2531	244	6	partnership	partnership	NOUN
inlawrev-2531	244	7	shall	shall	AUX
inlawrev-2531	244	8	be	be	AUX
inlawrev-2531	244	9	liable	liable	ADJ
inlawrev-2531	244	10	for	for	ADP
inlawrev-2531	244	11	the	the	DET
inlawrev-2531	244	12	tax	tax	NOUN
inlawrev-2531	244	13	on	on	ADP
inlawrev-2531	244	14	gross	gross	ADJ
inlawrev-2531	244	15	income	income	NOUN
inlawrev-2531	244	16	as	as	SCONJ
inlawrev-2531	244	17	imposed	impose	VERB
inlawrev-2531	244	18	by	by	ADP
inlawrev-2531	244	19	ic	ic	PROPN
inlawrev-2531	244	20	6	6	NUM
inlawrev-2531	244	21	-	-	PUNCT
inlawrev-2531	244	22	2,1	2,1	NUM
inlawrev-2531	244	23	for	for	ADP
inlawrev-2531	244	24	the	the	DET
inlawrev-2531	244	25	taxable	taxable	ADJ
inlawrev-2531	244	26	periods	period	NOUN
inlawrev-2531	244	27	with	with	ADP
inlawrev-2531	244	28	respect	respect	NOUN
inlawrev-2531	244	29	to	to	ADP
inlawrev-2531	244	30	which	which	PRON
inlawrev-2531	244	31	the	the	DET
inlawrev-2531	244	32	tax	tax	NOUN
inlawrev-2531	244	33	under	under	ADP
inlawrev-2531	244	34	ic	ic	PROPN
inlawrev-2531	244	35	6	6	NUM
inlawrev-2531	244	36	-	-	SYM
inlawrev-2531	244	37	3	3	NUM
inlawrev-2531	244	38	-	-	SYM
inlawrev-2531	244	39	1	1	NUM
inlawrev-2531	244	40	through	through	ADP
inlawrev-2531	244	41	ic	ic	PROPN
inlawrev-2531	244	42	6	6	NUM
inlawrev-2531	244	43	-	-	SYM
inlawrev-2531	244	44	3	3	NUM
inlawrev-2531	244	45	-	-	SYM
inlawrev-2531	244	46	7	7	NUM
inlawrev-2531	244	47	is	be	AUX
inlawrev-2531	244	48	held	hold	VERB
inlawrev-2531	244	49	inapplicable	inapplicable	ADJ
inlawrev-2531	244	50	or	or	CCONJ
inlawrev-2531	244	51	invalid	invalid	ADJ
inlawrev-2531	244	52	.	.	PUNCT
inlawrev-2531	245	1	i	i	PRON
inlawrev-2531	245	2	d.	d.	PROPN
inlawrev-2531	245	3	§	§	PROPN
inlawrev-2531	245	4	6	6	NUM
inlawrev-2531	245	5	-	-	SYM
inlawrev-2531	245	6	3	3	NUM
inlawrev-2531	245	7	-	-	PUNCT
inlawrev-2531	245	8	7	7	NUM
inlawrev-2531	245	9	-	-	SYM
inlawrev-2531	245	10	1	1	NUM
inlawrev-2531	245	11	(	(	PUNCT
inlawrev-2531	245	12	1982	1982	NUM
inlawrev-2531	245	13	)	)	PUNCT
inlawrev-2531	245	14	.	.	PUNCT
inlawrev-2531	246	1	«	«	PUNCT
inlawrev-2531	246	2	^lnd	^lnd	NUM
inlawrev-2531	246	3	.	.	PUNCT
inlawrev-2531	246	4	code	code	NOUN
inlawrev-2531	246	5	§	§	PROPN
inlawrev-2531	246	6	6	6	NUM
inlawrev-2531	246	7	-	-	SYM
inlawrev-2531	246	8	3	3	NUM
inlawrev-2531	246	9	-	-	PUNCT
inlawrev-2531	246	10	7	7	NUM
inlawrev-2531	246	11	-	-	PUNCT
inlawrev-2531	246	12	l(b	l(b	NOUN
inlawrev-2531	246	13	)	)	PUNCT
inlawrev-2531	246	14	(	(	PUNCT
inlawrev-2531	246	15	1982	1982	NUM
inlawrev-2531	246	16	)	)	PUNCT
inlawrev-2531	246	17	.	.	PUNCT
inlawrev-2531	247	1	^''the	^''the	DET
inlawrev-2531	247	2	provision	provision	NOUN
inlawrev-2531	247	3	of	of	ADP
inlawrev-2531	247	4	the	the	DET
inlawrev-2531	247	5	act	act	NOUN
inlawrev-2531	247	6	exempting	exempt	VERB
inlawrev-2531	247	7	qualified	qualified	ADJ
inlawrev-2531	247	8	insurance	insurance	NOUN
inlawrev-2531	247	9	companies	company	NOUN
inlawrev-2531	247	10	is	be	AUX
inlawrev-2531	247	11	codified	codify	VERB
inlawrev-2531	247	12	at	at	ADP
inlawrev-2531	247	13	ind	ind	PROPN
inlawrev-2531	247	14	.	.	PUNCT
inlawrev-2531	248	1	code	code	PROPN
inlawrev-2531	248	2	§	§	PROPN
inlawrev-2531	248	3	6	6	NUM
inlawrev-2531	248	4	-	-	SYM
inlawrev-2531	248	5	3	3	NUM
inlawrev-2531	248	6	-	-	PUNCT
inlawrev-2531	248	7	2	2	NUM
inlawrev-2531	248	8	-	-	PUNCT
inlawrev-2531	248	9	3(d	3(d	NUM
inlawrev-2531	248	10	)	)	PUNCT
inlawrev-2531	248	11	(	(	PUNCT
inlawrev-2531	248	12	1982	1982	NUM
inlawrev-2531	248	13	)	)	PUNCT
inlawrev-2531	248	14	.	.	PUNCT
inlawrev-2531	249	1	insurance	insurance	NOUN
inlawrev-2531	249	2	companies	company	NOUN
inlawrev-2531	249	3	are	be	AUX
inlawrev-2531	249	4	subject	subject	ADJ
inlawrev-2531	249	5	to	to	ADP
inlawrev-2531	249	6	tax	tax	NOUN
inlawrev-2531	249	7	under	under	ADP
inlawrev-2531	249	8	ind	ind	PROPN
inlawrev-2531	249	9	.	.	PUNCT
inlawrev-2531	250	1	code	code	PROPN
inlawrev-2531	250	2	§	§	PROPN
inlawrev-2531	250	3	27	27	NUM
inlawrev-2531	250	4	-	-	SYM
inlawrev-2531	250	5	1	1	NUM
inlawrev-2531	250	6	-	-	PUNCT
inlawrev-2531	250	7	18	18	NUM
inlawrev-2531	250	8	-	-	SYM
inlawrev-2531	250	9	2	2	NUM
inlawrev-2531	250	10	(	(	PUNCT
inlawrev-2531	250	11	1982	1982	NUM
inlawrev-2531	250	12	)	)	PUNCT
inlawrev-2531	250	13	.	.	PUNCT
inlawrev-2531	251	1	^^404	^^404	PROPN
inlawrev-2531	251	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	251	3	at	at	ADP
inlawrev-2531	251	4	1179	1179	NUM
inlawrev-2531	251	5	.	.	PUNCT
inlawrev-2531	252	1	«	«	PUNCT
inlawrev-2531	252	2	m29	m29	NUM
inlawrev-2531	252	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	252	4	at	at	ADP
inlawrev-2531	252	5	219	219	NUM
inlawrev-2531	252	6	.	.	PUNCT
inlawrev-2531	252	7	'	'	PUNCT
inlawrev-2531	252	8	ud	ud	INTJ
inlawrev-2531	252	9	.	.	PUNCT
inlawrev-2531	252	10	''	''	PUNCT
inlawrev-2531	253	1	i	i	PRON
inlawrev-2531	253	2	d.	d.	PROPN
inlawrev-2531	253	3	366	366	NUM
inlawrev-2531	253	4	indiana	indiana	PROPN
inlawrev-2531	253	5	law	law	PROPN
inlawrev-2531	253	6	review	review	NOUN
inlawrev-2531	253	7	[	[	X
inlawrev-2531	253	8	vol	vol	NOUN
inlawrev-2531	253	9	.	.	PUNCT
inlawrev-2531	254	1	16:355	16:355	NUM
inlawrev-2531	254	2	park	park	NOUN
inlawrev-2531	254	3	100	100	NUM
inlawrev-2531	254	4	development	development	PROPN
inlawrev-2531	254	5	co.	co.	PROPN
inlawrev-2531	254	6	v.	v.	PROPN
inlawrev-2531	254	7	indiana	indiana	PROPN
inlawrev-2531	254	8	department	department	PROPN
inlawrev-2531	254	9	of	of	ADP
inlawrev-2531	254	10	state	state	PROPN
inlawrev-2531	254	11	revenue^^	revenue^^	NUM
inlawrev-2531	254	12	involved	involve	VERB
inlawrev-2531	254	13	a	a	DET
inlawrev-2531	254	14	multi	multi	ADJ
inlawrev-2531	254	15	-	-	ADJ
inlawrev-2531	254	16	tiered	tiered	ADJ
inlawrev-2531	254	17	partnership	partnership	NOUN
inlawrev-2531	254	18	structure	structure	NOUN
inlawrev-2531	254	19	.	.	PUNCT
inlawrev-2531	255	1	the	the	DET
inlawrev-2531	255	2	taxpayer	taxpayer	NOUN
inlawrev-2531	255	3	was	be	AUX
inlawrev-2531	255	4	a	a	DET
inlawrev-2531	255	5	partnership	partnership	NOUN
inlawrev-2531	255	6	consisting	consist	VERB
inlawrev-2531	255	7	of	of	ADP
inlawrev-2531	255	8	an	an	DET
inlawrev-2531	255	9	individual	individual	ADJ
inlawrev-2531	255	10	and	and	CCONJ
inlawrev-2531	255	11	two	two	NUM
inlawrev-2531	255	12	partnerships	partnership	NOUN
inlawrev-2531	255	13	.	.	PUNCT
inlawrev-2531	256	1	one	one	NUM
inlawrev-2531	256	2	of	of	ADP
inlawrev-2531	256	3	those	those	DET
inlawrev-2531	256	4	partnerships	partnership	NOUN
inlawrev-2531	256	5	was	be	AUX
inlawrev-2531	256	6	comprised	comprise	VERB
inlawrev-2531	256	7	of	of	ADP
inlawrev-2531	256	8	two	two	NUM
inlawrev-2531	256	9	partners	partner	NOUN
inlawrev-2531	256	10	,	,	PUNCT
inlawrev-2531	256	11	both	both	PRON
inlawrev-2531	256	12	of	of	ADP
inlawrev-2531	256	13	which	which	PRON
inlawrev-2531	256	14	were	be	AUX
inlawrev-2531	256	15	general	general	ADJ
inlawrev-2531	256	16	business	business	NOUN
inlawrev-2531	256	17	corporations	corporation	NOUN
inlawrev-2531	256	18	.	.	PUNCT
inlawrev-2531	257	1	the	the	DET
inlawrev-2531	257	2	revenue	revenue	NOUN
inlawrev-2531	257	3	department	department	PROPN
inlawrev-2531	257	4	asserted	assert	VERB
inlawrev-2531	257	5	that	that	SCONJ
inlawrev-2531	257	6	the	the	DET
inlawrev-2531	257	7	taxpayer	taxpayer	NOUN
inlawrev-2531	257	8	was	be	AUX
inlawrev-2531	257	9	subject	subject	ADJ
inlawrev-2531	257	10	to	to	ADP
inlawrev-2531	257	11	the	the	DET
inlawrev-2531	257	12	gross	gross	ADJ
inlawrev-2531	257	13	income	income	NOUN
inlawrev-2531	257	14	tax	tax	NOUN
inlawrev-2531	257	15	under	under	ADP
inlawrev-2531	257	16	indiana	indiana	PROPN
inlawrev-2531	257	17	code	code	PROPN
inlawrev-2531	257	18	section	section	NOUN
inlawrev-2531	257	19	e	e	PROPN
inlawrev-2531	257	20	-	-	PROPN
inlawrev-2531	257	21	s	s	ADP
inlawrev-2531	257	22	-	-	PUNCT
inlawrev-2531	257	23	y	y	NOUN
inlawrev-2531	257	24	-	-	PUNCT
inlawrev-2531	257	25	kb^	kb^	NOUN
inlawrev-2531	257	26	"	"	PUNCT
inlawrev-2531	257	27	on	on	ADP
inlawrev-2531	257	28	the	the	DET
inlawrev-2531	257	29	theory	theory	NOUN
inlawrev-2531	257	30	that	that	SCONJ
inlawrev-2531	257	31	this	this	DET
inlawrev-2531	257	32	section	section	NOUN
inlawrev-2531	257	33	should	should	AUX
inlawrev-2531	257	34	be	be	AUX
inlawrev-2531	257	35	applied	apply	VERB
inlawrev-2531	257	36	to	to	ADP
inlawrev-2531	257	37	any	any	DET
inlawrev-2531	257	38	partnership	partnership	NOUN
inlawrev-2531	257	39	which	which	PRON
inlawrev-2531	257	40	has	have	VERB
inlawrev-2531	257	41	,	,	PUNCT
inlawrev-2531	257	42	as	as	ADP
inlawrev-2531	257	43	a	a	DET
inlawrev-2531	257	44	partner	partner	NOUN
inlawrev-2531	257	45	,	,	PUNCT
inlawrev-2531	257	46	a	a	DET
inlawrev-2531	257	47	separate	separate	ADJ
inlawrev-2531	257	48	partnership	partnership	NOUN
inlawrev-2531	257	49	,	,	PUNCT
inlawrev-2531	257	50	one	one	NUM
inlawrev-2531	257	51	of	of	ADP
inlawrev-2531	257	52	the	the	DET
inlawrev-2531	257	53	partners	partner	NOUN
inlawrev-2531	257	54	of	of	ADP
inlawrev-2531	257	55	which	which	PRON
inlawrev-2531	257	56	is	be	AUX
inlawrev-2531	257	57	a	a	DET
inlawrev-2531	257	58	corporation	corporation	NOUN
inlawrev-2531	257	59	.	.	PUNCT
inlawrev-2531	258	1	in	in	ADP
inlawrev-2531	258	2	reversing	reverse	VERB
inlawrev-2531	258	3	the	the	DET
inlawrev-2531	258	4	trial	trial	NOUN
inlawrev-2531	258	5	court	court	NOUN
inlawrev-2531	258	6	,	,	PUNCT
inlawrev-2531	258	7	the	the	DET
inlawrev-2531	258	8	court	court	NOUN
inlawrev-2531	258	9	of	of	ADP
inlawrev-2531	258	10	appeals	appeals	PROPN
inlawrev-2531	258	11	found	find	VERB
inlawrev-2531	258	12	that	that	SCONJ
inlawrev-2531	258	13	the	the	DET
inlawrev-2531	258	14	gross	gross	ADJ
inlawrev-2531	258	15	income	income	NOUN
inlawrev-2531	258	16	tax	tax	NOUN
inlawrev-2531	258	17	was	be	AUX
inlawrev-2531	258	18	improperly	improperly	ADV
inlawrev-2531	258	19	assessed	assess	VERB
inlawrev-2531	258	20	against	against	ADP
inlawrev-2531	258	21	the	the	DET
inlawrev-2531	258	22	taxpayer	taxpayer	NOUN
inlawrev-2531	258	23	on	on	ADP
inlawrev-2531	258	24	the	the	DET
inlawrev-2531	258	25	grounds	ground	NOUN
inlawrev-2531	258	26	that	that	SCONJ
inlawrev-2531	258	27	the	the	DET
inlawrev-2531	258	28	literal	literal	ADJ
inlawrev-2531	258	29	language	language	NOUN
inlawrev-2531	258	30	of	of	ADP
inlawrev-2531	258	31	section	section	NOUN
inlawrev-2531	258	32	6	6	NUM
inlawrev-2531	258	33	-	-	SYM
inlawrev-2531	258	34	3	3	NUM
inlawrev-2531	258	35	-	-	PUNCT
inlawrev-2531	258	36	7	7	NUM
inlawrev-2531	258	37	-	-	PUNCT
inlawrev-2531	258	38	l(b	l(b	NOUN
inlawrev-2531	258	39	)	)	PUNCT
inlawrev-2531	258	40	rendered	render	VERB
inlawrev-2531	258	41	the	the	DET
inlawrev-2531	258	42	statute	statute	NOUN
inlawrev-2531	258	43	inapplicable	inapplicable	ADJ
inlawrev-2531	258	44	to	to	ADP
inlawrev-2531	258	45	the	the	DET
inlawrev-2531	258	46	taxpayer.^^	taxpayer.^^	NOUN
inlawrev-2531	258	47	under	under	ADP
inlawrev-2531	258	48	the	the	DET
inlawrev-2531	258	49	approach	approach	NOUN
inlawrev-2531	258	50	of	of	ADP
inlawrev-2531	258	51	the	the	DET
inlawrev-2531	258	52	court	court	NOUN
inlawrev-2531	258	53	of	of	ADP
inlawrev-2531	258	54	appeals	appeal	NOUN
inlawrev-2531	258	55	'	'	PART
inlawrev-2531	258	56	decision	decision	NOUN
inlawrev-2531	258	57	,	,	PUNCT
inlawrev-2531	258	58	a	a	DET
inlawrev-2531	258	59	multi	multi	ADJ
inlawrev-2531	258	60	-	-	ADJ
inlawrev-2531	258	61	tiered	tiered	ADJ
inlawrev-2531	258	62	partnership	partnership	NOUN
inlawrev-2531	258	63	structure	structure	NOUN
inlawrev-2531	258	64	represented	represent	VERB
inlawrev-2531	258	65	an	an	DET
inlawrev-2531	258	66	intriguing	intriguing	ADJ
inlawrev-2531	258	67	planning	planning	NOUN
inlawrev-2531	258	68	device	device	NOUN
inlawrev-2531	258	69	for	for	ADP
inlawrev-2531	258	70	ventures	venture	NOUN
inlawrev-2531	258	71	in	in	ADP
inlawrev-2531	258	72	which	which	PRON
inlawrev-2531	258	73	corporate	corporate	ADJ
inlawrev-2531	258	74	participation	participation	NOUN
inlawrev-2531	258	75	was	be	AUX
inlawrev-2531	258	76	involved	involve	VERB
inlawrev-2531	258	77	.	.	PUNCT
inlawrev-2531	259	1	the	the	DET
inlawrev-2531	259	2	supreme	supreme	PROPN
inlawrev-2531	259	3	court	court	PROPN
inlawrev-2531	259	4	observed	observe	VERB
inlawrev-2531	259	5	that	that	SCONJ
inlawrev-2531	259	6	such	such	DET
inlawrev-2531	259	7	a	a	DET
inlawrev-2531	259	8	literal	literal	ADJ
inlawrev-2531	259	9	application	application	NOUN
inlawrev-2531	259	10	of	of	ADP
inlawrev-2531	259	11	the	the	DET
inlawrev-2531	259	12	statute	statute	NOUN
inlawrev-2531	259	13	would	would	AUX
inlawrev-2531	259	14	clearly	clearly	ADV
inlawrev-2531	259	15	contravene	contravene	VERB
inlawrev-2531	259	16	the	the	DET
inlawrev-2531	259	17	intent	intent	NOUN
inlawrev-2531	259	18	of	of	ADP
inlawrev-2531	259	19	the	the	DET
inlawrev-2531	259	20	legislature	legislature	NOUN
inlawrev-2531	259	21	which	which	PRON
inlawrev-2531	259	22	was	be	AUX
inlawrev-2531	259	23	to	to	PART
inlawrev-2531	259	24	prevent	prevent	VERB
inlawrev-2531	259	25	a	a	DET
inlawrev-2531	259	26	corporation	corporation	NOUN
inlawrev-2531	259	27	subject	subject	ADJ
inlawrev-2531	259	28	to	to	ADP
inlawrev-2531	259	29	the	the	DET
inlawrev-2531	259	30	gross	gross	ADJ
inlawrev-2531	259	31	income	income	NOUN
inlawrev-2531	259	32	tax	tax	NOUN
inlawrev-2531	259	33	from	from	ADP
inlawrev-2531	259	34	circumventing	circumvent	VERB
inlawrev-2531	259	35	the	the	DET
inlawrev-2531	259	36	tax	tax	NOUN
inlawrev-2531	259	37	by	by	ADP
inlawrev-2531	259	38	joining	join	VERB
inlawrev-2531	259	39	another	another	DET
inlawrev-2531	259	40	corporation	corporation	NOUN
inlawrev-2531	259	41	to	to	PART
inlawrev-2531	259	42	form	form	VERB
inlawrev-2531	259	43	a	a	DET
inlawrev-2531	259	44	partnership	partnership	NOUN
inlawrev-2531	259	45	.	.	PUNCT
inlawrev-2531	260	1	in	in	ADP
inlawrev-2531	260	2	vacating	vacate	VERB
inlawrev-2531	260	3	the	the	DET
inlawrev-2531	260	4	appellate	appellate	ADJ
inlawrev-2531	260	5	court	court	NOUN
inlawrev-2531	260	6	decision	decision	NOUN
inlawrev-2531	260	7	,	,	PUNCT
inlawrev-2531	260	8	the	the	DET
inlawrev-2531	260	9	supreme	supreme	PROPN
inlawrev-2531	260	10	court	court	PROPN
inlawrev-2531	260	11	stated	state	VERB
inlawrev-2531	260	12	that	that	SCONJ
inlawrev-2531	260	13	a	a	DET
inlawrev-2531	260	14	corporation	corporation	NOUN
inlawrev-2531	260	15	should	should	AUX
inlawrev-2531	260	16	not	not	PART
inlawrev-2531	260	17	be	be	AUX
inlawrev-2531	260	18	allowed	allow	VERB
inlawrev-2531	260	19	to	to	PART
inlawrev-2531	260	20	"	"	PUNCT
inlawrev-2531	260	21	escape	escape	VERB
inlawrev-2531	260	22	the	the	DET
inlawrev-2531	260	23	corporate	corporate	ADJ
inlawrev-2531	260	24	tax	tax	NOUN
inlawrev-2531	260	25	liability	liability	NOUN
inlawrev-2531	260	26	indirectly	indirectly	ADV
inlawrev-2531	260	27	by	by	ADP
inlawrev-2531	260	28	forming	form	VERB
inlawrev-2531	260	29	a	a	DET
inlawrev-2531	260	30	two	two	NUM
inlawrev-2531	260	31	-	-	PUNCT
inlawrev-2531	260	32	tiered	tiere	VERB
inlawrev-2531	260	33	partnership	partnership	NOUN
inlawrev-2531	260	34	when	when	SCONJ
inlawrev-2531	260	35	it	it	PRON
inlawrev-2531	260	36	[	[	X
inlawrev-2531	260	37	the	the	DET
inlawrev-2531	260	38	legislature	legislature	NOUN
inlawrev-2531	260	39	]	]	PUNCT
inlawrev-2531	260	40	did	do	AUX
inlawrev-2531	260	41	not	not	PART
inlawrev-2531	260	42	allow	allow	VERB
inlawrev-2531	260	43	a	a	DET
inlawrev-2531	260	44	corporation	corporation	NOUN
inlawrev-2531	260	45	to	to	PART
inlawrev-2531	260	46	escape	escape	VERB
inlawrev-2531	260	47	that	that	DET
inlawrev-2531	260	48	liability	liability	NOUN
inlawrev-2531	260	49	as	as	ADP
inlawrev-2531	260	50	a	a	DET
inlawrev-2531	260	51	direct	direct	ADJ
inlawrev-2531	260	52	or	or	CCONJ
inlawrev-2531	260	53	first	first	ADJ
inlawrev-2531	260	54	-	-	PUNCT
inlawrev-2531	260	55	tier	tier	NOUN
inlawrev-2531	260	56	partner	partner	NOUN
inlawrev-2531	260	57	.	.	PUNCT
inlawrev-2531	261	1	"^^	"^^	PROPN
inlawrev-2531	261	2	thus	thus	ADV
inlawrev-2531	261	3	,	,	PUNCT
inlawrev-2531	261	4	one	one	NUM
inlawrev-2531	261	5	of	of	ADP
inlawrev-2531	261	6	the	the	DET
inlawrev-2531	261	7	reasons	reason	NOUN
inlawrev-2531	261	8	|	|	ADV
inlawrev-2531	261	9	for	for	ADP
inlawrev-2531	261	10	using	use	VERB
inlawrev-2531	261	11	a	a	DET
inlawrev-2531	261	12	multi	multi	ADJ
inlawrev-2531	261	13	-	-	ADJ
inlawrev-2531	261	14	tiered	tiered	ADJ
inlawrev-2531	261	15	partnership	partnership	NOUN
inlawrev-2531	261	16	structure	structure	NOUN
inlawrev-2531	261	17	has	have	AUX
inlawrev-2531	261	18	been	be	AUX
inlawrev-2531	261	19	eliminated	eliminate	VERB
inlawrev-2531	261	20	.	.	PUNCT
inlawrev-2531	262	1	3	3	X
inlawrev-2531	262	2	.	.	X
inlawrev-2531	262	3	procedure	procedure	NOUN
inlawrev-2531	262	4	.	.	PUNCT
inlawrev-2531	263	1	—	—	PUNCT
inlawrev-2531	263	2	state	state	PROPN
inlawrev-2531	263	3	v.	v.	PROPN
inlawrev-2531	263	4	meadowood	meadowood	PROPN
inlawrev-2531	263	5	indiana	indiana	PROPN
inlawrev-2531	263	6	university	university	PROPN
inlawrev-2531	263	7	retirement	retirement	PROPN
inlawrev-2531	263	8	community	community	PROPN
inlawrev-2531	263	9	,	,	PUNCT
inlawrev-2531	263	10	inc	inc	PROPN
inlawrev-2531	263	11	.	.	PROPN
inlawrev-2531	263	12	'^^	'^^	PROPN
inlawrev-2531	263	13	presented	present	VERB
inlawrev-2531	263	14	the	the	DET
inlawrev-2531	263	15	court	court	NOUN
inlawrev-2531	263	16	of	of	ADP
inlawrev-2531	263	17	appeals	appeal	NOUN
inlawrev-2531	263	18	with	with	ADP
inlawrev-2531	263	19	the	the	DET
inlawrev-2531	263	20	question	question	NOUN
inlawrev-2531	263	21	of	of	ADP
inlawrev-2531	263	22	whether	whether	SCONJ
inlawrev-2531	263	23	a	a	DET
inlawrev-2531	263	24	corporation	corporation	NOUN
inlawrev-2531	263	25	could	could	AUX
inlawrev-2531	263	26	seek	seek	VERB
inlawrev-2531	263	27	declaratory	declaratory	ADJ
inlawrev-2531	263	28	relief	relief	NOUN
inlawrev-2531	263	29	from	from	ADP
inlawrev-2531	263	30	the	the	DET
inlawrev-2531	263	31	revenue	revenue	NOUN
inlawrev-2531	263	32	department	department	NOUN
inlawrev-2531	263	33	's	's	PART
inlawrev-2531	263	34	ruling	ruling	NOUN
inlawrev-2531	263	35	which	which	PRON
inlawrev-2531	263	36	denied	deny	VERB
inlawrev-2531	263	37	tax	tax	NOUN
inlawrev-2531	263	38	exempt	exempt	ADJ
inlawrev-2531	263	39	status	status	NOUN
inlawrev-2531	263	40	to	to	ADP
inlawrev-2531	263	41	the	the	DET
inlawrev-2531	263	42	corporation	corporation	NOUN
inlawrev-2531	263	43	prior	prior	ADV
inlawrev-2531	263	44	to	to	ADP
inlawrev-2531	263	45	the	the	DET
inlawrev-2531	263	46	assessment	assessment	NOUN
inlawrev-2531	263	47	of	of	ADP
inlawrev-2531	263	48	taxes	taxis	NOUN
inlawrev-2531	263	49	by	by	ADP
inlawrev-2531	263	50	the	the	DET
inlawrev-2531	263	51	revenue	revenue	NOUN
inlawrev-2531	263	52	department	department	NOUN
inlawrev-2531	263	53	.	.	PUNCT
inlawrev-2531	264	1	in	in	ADP
inlawrev-2531	264	2	this	this	DET
inlawrev-2531	264	3	case	case	NOUN
inlawrev-2531	264	4	,	,	PUNCT
inlawrev-2531	264	5	meadowood	meadowood	PROPN
inlawrev-2531	264	6	applied	apply	VERB
inlawrev-2531	264	7	for	for	ADP
inlawrev-2531	264	8	tax	tax	NOUN
inlawrev-2531	264	9	exempt	exempt	ADJ
inlawrev-2531	264	10	status	status	NOUN
inlawrev-2531	264	11	with	with	ADP
inlawrev-2531	264	12	«	«	PUNCT
inlawrev-2531	264	13	m29	m29	X
inlawrev-2531	264	14	n.e.2d	n.e.2d	NOUN
inlawrev-2531	264	15	220	220	NUM
inlawrev-2531	264	16	(	(	PUNCT
inlawrev-2531	264	17	ind	ind	NOUN
inlawrev-2531	264	18	.	.	PUNCT
inlawrev-2531	264	19	1981	1981	NUM
inlawrev-2531	264	20	)	)	PUNCT
inlawrev-2531	264	21	.	.	PUNCT
inlawrev-2531	264	22	^"prior	^"prior	PUNCT
inlawrev-2531	264	23	to	to	ADP
inlawrev-2531	264	24	the	the	DET
inlawrev-2531	264	25	1981	1981	NUM
inlawrev-2531	264	26	amendment	amendment	NOUN
inlawrev-2531	264	27	,	,	PUNCT
inlawrev-2531	264	28	the	the	DET
inlawrev-2531	264	29	statute	statute	NOUN
inlawrev-2531	264	30	read	read	VERB
inlawrev-2531	264	31	:	:	PUNCT
inlawrev-2531	264	32	every	every	DET
inlawrev-2531	264	33	partnership	partnership	NOUN
inlawrev-2531	264	34	of	of	ADP
inlawrev-2531	264	35	which	which	PRON
inlawrev-2531	264	36	one	one	NUM
inlawrev-2531	264	37	or	or	CCONJ
inlawrev-2531	264	38	more	more	ADJ
inlawrev-2531	264	39	of	of	ADP
inlawrev-2531	264	40	the	the	DET
inlawrev-2531	264	41	partners	partner	NOUN
inlawrev-2531	264	42	is	be	AUX
inlawrev-2531	264	43	a	a	DET
inlawrev-2531	264	44	corporation	corporation	NOUN
inlawrev-2531	264	45	shall	shall	AUX
inlawrev-2531	264	46	be	be	AUX
inlawrev-2531	264	47	liable	liable	ADJ
inlawrev-2531	264	48	for	for	ADP
inlawrev-2531	264	49	the	the	DET
inlawrev-2531	264	50	tax	tax	NOUN
inlawrev-2531	264	51	imposed	impose	VERB
inlawrev-2531	264	52	by	by	ADP
inlawrev-2531	264	53	sections	section	NOUN
inlawrev-2531	264	54	2	2	NUM
inlawrev-2531	264	55	and	and	CCONJ
inlawrev-2531	264	56	3	3	NUM
inlawrev-2531	264	57	of	of	ADP
inlawrev-2531	264	58	the	the	DET
inlawrev-2531	264	59	gross	gross	ADJ
inlawrev-2531	264	60	income	income	NOUN
inlawrev-2531	264	61	tax	tax	PROPN
inlawrev-2531	264	62	act	act	NOUN
inlawrev-2531	264	63	of	of	ADP
inlawrev-2531	264	64	1933	1933	NUM
inlawrev-2531	264	65	as	as	SCONJ
inlawrev-2531	264	66	amended	amend	VERB
inlawrev-2531	264	67	(	(	PUNCT
inlawrev-2531	264	68	ic	ic	PROPN
inlawrev-2531	264	69	1971	1971	NUM
inlawrev-2531	264	70	,	,	PUNCT
inlawrev-2531	264	71	6	6	NUM
inlawrev-2531	264	72	-	-	SYM
inlawrev-2531	264	73	2	2	NUM
inlawrev-2531	264	74	-	-	SYM
inlawrev-2531	264	75	1	1	NUM
inlawrev-2531	264	76	,	,	PUNCT
inlawrev-2531	264	77	2	2	NUM
inlawrev-2531	264	78	and	and	CCONJ
inlawrev-2531	264	79	3	3	NUM
inlawrev-2531	264	80	)	)	PUNCT
inlawrev-2531	264	81	and	and	CCONJ
inlawrev-2531	264	82	by	by	ADP
inlawrev-2531	264	83	the	the	DET
inlawrev-2531	264	84	adjusted	adjust	VERB
inlawrev-2531	264	85	gross	gross	ADJ
inlawrev-2531	264	86	income	income	NOUN
inlawrev-2531	264	87	tax	tax	NOUN
inlawrev-2531	264	88	act	act	NOUN
inlawrev-2531	264	89	of	of	ADP
inlawrev-2531	264	90	1963	1963	NUM
inlawrev-2531	264	91	as	as	SCONJ
inlawrev-2531	264	92	amended	amend	VERB
inlawrev-2531	264	93	(	(	PUNCT
inlawrev-2531	264	94	ic	ic	PROPN
inlawrev-2531	264	95	1971	1971	NUM
inlawrev-2531	264	96	,	,	PUNCT
inlawrev-2531	264	97	6	6	NUM
inlawrev-2531	264	98	-	-	SYM
inlawrev-2531	264	99	3	3	NUM
inlawrev-2531	264	100	-	-	SYM
inlawrev-2531	264	101	1	1	NUM
inlawrev-2531	264	102	through	through	ADP
inlawrev-2531	264	103	6	6	NUM
inlawrev-2531	264	104	-	-	SYM
inlawrev-2531	264	105	3	3	NUM
inlawrev-2531	264	106	-	-	SYM
inlawrev-2531	264	107	7	7	NUM
inlawrev-2531	264	108	)	)	PUNCT
inlawrev-2531	264	109	.	.	PUNCT
inlawrev-2531	265	1	no	no	DET
inlawrev-2531	265	2	partner	partner	NOUN
inlawrev-2531	265	3	of	of	ADP
inlawrev-2531	265	4	such	such	ADJ
inlawrev-2531	265	5	partnership	partnership	NOUN
inlawrev-2531	265	6	shall	shall	AUX
inlawrev-2531	265	7	be	be	AUX
inlawrev-2531	265	8	liable	liable	ADJ
inlawrev-2531	265	9	for	for	ADP
inlawrev-2531	265	10	the	the	DET
inlawrev-2531	265	11	tax	tax	NOUN
inlawrev-2531	265	12	imposed	impose	VERB
inlawrev-2531	265	13	on	on	ADP
inlawrev-2531	265	14	the	the	DET
inlawrev-2531	265	15	partner	partner	NOUN
inlawrev-2531	265	16	's	's	PART
inlawrev-2531	265	17	distributive	distributive	ADJ
inlawrev-2531	265	18	share	share	NOUN
inlawrev-2531	265	19	of	of	ADP
inlawrev-2531	265	20	the	the	DET
inlawrev-2531	265	21	partnership	partnership	NOUN
inlawrev-2531	265	22	income	income	NOUN
inlawrev-2531	265	23	by	by	ADP
inlawrev-2531	265	24	the	the	DET
inlawrev-2531	265	25	gross	gross	ADJ
inlawrev-2531	265	26	income	income	NOUN
inlawrev-2531	265	27	tax	tax	PROPN
inlawrev-2531	265	28	act	act	NOUN
inlawrev-2531	265	29	of	of	ADP
inlawrev-2531	265	30	1933	1933	NUM
inlawrev-2531	265	31	as	as	ADP
inlawrev-2531	265	32	amended	amend	VERB
inlawrev-2531	265	33	or	or	CCONJ
inlawrev-2531	265	34	the	the	DET
inlawrev-2531	265	35	adjusted	adjust	VERB
inlawrev-2531	265	36	gross	gross	ADJ
inlawrev-2531	265	37	income	income	NOUN
inlawrev-2531	265	38	tax	tax	NOUN
inlawrev-2531	265	39	act	act	NOUN
inlawrev-2531	265	40	of	of	ADP
inlawrev-2531	265	41	1963	1963	NUM
inlawrev-2531	265	42	as	as	SCONJ
inlawrev-2531	265	43	amended	amend	VERB
inlawrev-2531	265	44	.	.	PUNCT
inlawrev-2531	266	1	ind	ind	PROPN
inlawrev-2531	266	2	.	.	PUNCT
inlawrev-2531	267	1	code	code	PROPN
inlawrev-2531	267	2	§	§	PROPN
inlawrev-2531	267	3	6	6	NUM
inlawrev-2531	267	4	-	-	SYM
inlawrev-2531	267	5	3	3	NUM
inlawrev-2531	267	6	-	-	PUNCT
inlawrev-2531	267	7	7	7	NUM
inlawrev-2531	267	8	-	-	PUNCT
inlawrev-2531	267	9	l(b	l(b	NOUN
inlawrev-2531	267	10	)	)	PUNCT
inlawrev-2531	267	11	(	(	PUNCT
inlawrev-2531	267	12	1976	1976	NUM
inlawrev-2531	267	13	)	)	PUNCT
inlawrev-2531	267	14	(	(	PUNCT
inlawrev-2531	267	15	amended	amend	VERB
inlawrev-2531	267	16	1981	1981	NUM
inlawrev-2531	267	17	)	)	PUNCT
inlawrev-2531	267	18	.	.	PUNCT
inlawrev-2531	268	1	see	see	VERB
inlawrev-2531	268	2	supra	supra	PROPN
inlawrev-2531	268	3	note	note	PROPN
inlawrev-2531	268	4	62	62	NUM
inlawrev-2531	268	5	.	.	PUNCT
inlawrev-2531	269	1	"	"	PUNCT
inlawrev-2531	269	2	429	429	NUM
inlawrev-2531	269	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	269	4	at	at	ADP
inlawrev-2531	269	5	223	223	NUM
inlawrev-2531	269	6	(	(	PUNCT
inlawrev-2531	269	7	citing	cite	VERB
inlawrev-2531	269	8	the	the	DET
inlawrev-2531	269	9	holding	holding	NOUN
inlawrev-2531	269	10	in	in	ADP
inlawrev-2531	269	11	park	park	NOUN
inlawrev-2531	269	12	100	100	NUM
inlawrev-2531	269	13	dev	dev	PROPN
inlawrev-2531	269	14	.	.	PUNCT
inlawrev-2531	270	1	co.	co.	PROPN
inlawrev-2531	271	1	v.	v.	ADP
inlawrev-2531	271	2	indiana	indiana	PROPN
inlawrev-2531	271	3	dep't	dep't	PROPN
inlawrev-2531	271	4	of	of	ADP
inlawrev-2531	271	5	state	state	NOUN
inlawrev-2531	271	6	revenue	revenue	NOUN
inlawrev-2531	271	7	,	,	PUNCT
inlawrev-2531	271	8	388	388	NUM
inlawrev-2531	271	9	n.e.2d	n.e.2d	NOUN
inlawrev-2531	271	10	293	293	NUM
inlawrev-2531	271	11	(	(	PUNCT
inlawrev-2531	271	12	ind	ind	NOUN
inlawrev-2531	271	13	.	.	PUNCT
inlawrev-2531	272	1	ct	ct	PROPN
inlawrev-2531	272	2	.	.	PUNCT
inlawrev-2531	273	1	app	app	PROPN
inlawrev-2531	273	2	.	.	PROPN
inlawrev-2531	273	3	1979	1979	NUM
inlawrev-2531	273	4	)	)	PUNCT
inlawrev-2531	273	5	)	)	PUNCT
inlawrev-2531	273	6	.	.	PUNCT
inlawrev-2531	274	1	^^429	^^429	ADJ
inlawrev-2531	274	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	274	3	at	at	ADP
inlawrev-2531	274	4	223	223	NUM
inlawrev-2531	274	5	.	.	PUNCT
inlawrev-2531	275	1	^^425	^^425	PROPN
inlawrev-2531	275	2	n.e.2d	n.e.2d	PRON
inlawrev-2531	275	3	791	791	NUM
inlawrev-2531	275	4	(	(	PUNCT
inlawrev-2531	275	5	ind	ind	NOUN
inlawrev-2531	275	6	.	.	PUNCT
inlawrev-2531	276	1	ct	ct	PROPN
inlawrev-2531	276	2	.	.	PUNCT
inlawrev-2531	277	1	app	app	PROPN
inlawrev-2531	277	2	.	.	PROPN
inlawrev-2531	277	3	1981	1981	NUM
inlawrev-2531	277	4	)	)	PUNCT
inlawrev-2531	277	5	.	.	PUNCT
inlawrev-2531	278	1	1983	1983	NUM
inlawrev-2531	278	2	]	]	PUNCT
inlawrev-2531	279	1	survey	survey	NOUN
inlawrev-2531	279	2	-	-	PUNCT
inlawrev-2531	279	3	taxation	taxation	NOUN
inlawrev-2531	279	4	367	367	NUM
inlawrev-2531	279	5	the	the	DET
inlawrev-2531	279	6	revenue	revenue	NOUN
inlawrev-2531	279	7	department	department	NOUN
inlawrev-2531	279	8	,	,	PUNCT
inlawrev-2531	279	9	and	and	CCONJ
inlawrev-2531	279	10	the	the	DET
inlawrev-2531	279	11	application	application	NOUN
inlawrev-2531	279	12	was	be	AUX
inlawrev-2531	279	13	denied	deny	VERB
inlawrev-2531	279	14	.	.	PUNCT
inlawrev-2531	280	1	this	this	DET
inlawrev-2531	280	2	denial	denial	NOUN
inlawrev-2531	280	3	was	be	AUX
inlawrev-2531	280	4	affirmed	affirm	VERB
inlawrev-2531	280	5	on	on	ADP
inlawrev-2531	280	6	administrative	administrative	ADJ
inlawrev-2531	280	7	appeal	appeal	NOUN
inlawrev-2531	280	8	,	,	PUNCT
inlawrev-2531	280	9	and	and	CCONJ
inlawrev-2531	280	10	meadowood	meadowood	PROPN
inlawrev-2531	280	11	filed	file	VERB
inlawrev-2531	280	12	suit	suit	NOUN
inlawrev-2531	280	13	seeking	seek	VERB
inlawrev-2531	280	14	a	a	DET
inlawrev-2531	280	15	declaratory	declaratory	ADJ
inlawrev-2531	280	16	judgment	judgment	NOUN
inlawrev-2531	280	17	that	that	SCONJ
inlawrev-2531	280	18	it	it	PRON
inlawrev-2531	280	19	was	be	AUX
inlawrev-2531	280	20	tax	tax	NOUN
inlawrev-2531	280	21	exempt	exempt	ADJ
inlawrev-2531	280	22	as	as	ADP
inlawrev-2531	280	23	a	a	DET
inlawrev-2531	280	24	"	"	PUNCT
inlawrev-2531	280	25	corporation	corporation	NOUN
inlawrev-2531	280	26	organized	organize	VERB
inlawrev-2531	280	27	and	and	CCONJ
inlawrev-2531	280	28	operating	operate	VERB
inlawrev-2531	280	29	exclusively	exclusively	ADV
inlawrev-2531	280	30	for	for	ADP
inlawrev-2531	280	31	charitable	charitable	ADJ
inlawrev-2531	280	32	,	,	PUNCT
inlawrev-2531	280	33	educational	educational	ADJ
inlawrev-2531	280	34	,	,	PUNCT
inlawrev-2531	280	35	and	and	CCONJ
inlawrev-2531	280	36	civic	civic	ADJ
inlawrev-2531	280	37	purposes	purpose	NOUN
inlawrev-2531	280	38	.	.	PUNCT
inlawrev-2531	281	1	"^^	"^^	VERB
inlawrev-2531	281	2	the	the	DET
inlawrev-2531	281	3	trial	trial	NOUN
inlawrev-2531	281	4	court	court	NOUN
inlawrev-2531	281	5	entered	enter	VERB
inlawrev-2531	281	6	judgment	judgment	NOUN
inlawrev-2531	281	7	declaring	declare	VERB
inlawrev-2531	281	8	that	that	SCONJ
inlawrev-2531	281	9	meadowood	meadowood	PROPN
inlawrev-2531	281	10	was	be	AUX
inlawrev-2531	281	11	entitled	entitle	VERB
inlawrev-2531	281	12	to	to	PART
inlawrev-2531	281	13	tax	tax	VERB
inlawrev-2531	281	14	exempt	exempt	ADJ
inlawrev-2531	281	15	status	status	NOUN
inlawrev-2531	281	16	.	.	PUNCT
inlawrev-2531	282	1	on	on	ADP
inlawrev-2531	282	2	appeal	appeal	NOUN
inlawrev-2531	282	3	,	,	PUNCT
inlawrev-2531	282	4	the	the	DET
inlawrev-2531	282	5	revenue	revenue	NOUN
inlawrev-2531	282	6	department	department	PROPN
inlawrev-2531	282	7	argued	argue	VERB
inlawrev-2531	282	8	that	that	SCONJ
inlawrev-2531	282	9	meadowood	meadowood	PROPN
inlawrev-2531	282	10	's	's	PART
inlawrev-2531	282	11	exclusive	exclusive	ADJ
inlawrev-2531	282	12	statutory	statutory	ADJ
inlawrev-2531	282	13	remedy	remedy	NOUN
inlawrev-2531	282	14	was	be	AUX
inlawrev-2531	282	15	to	to	PART
inlawrev-2531	282	16	pay	pay	VERB
inlawrev-2531	282	17	the	the	DET
inlawrev-2531	282	18	taxes	taxis	NOUN
inlawrev-2531	282	19	and	and	CCONJ
inlawrev-2531	282	20	then	then	ADV
inlawrev-2531	282	21	to	to	PART
inlawrev-2531	282	22	bring	bring	VERB
inlawrev-2531	282	23	an	an	DET
inlawrev-2531	282	24	action	action	NOUN
inlawrev-2531	282	25	to	to	PART
inlawrev-2531	282	26	recover	recover	VERB
inlawrev-2531	282	27	those	those	DET
inlawrev-2531	282	28	taxes	taxis	NOUN
inlawrev-2531	282	29	.	.	PUNCT
inlawrev-2531	283	1	meadowood	meadowood	PROPN
inlawrev-2531	283	2	asserted	assert	VERB
inlawrev-2531	283	3	that	that	SCONJ
inlawrev-2531	283	4	the	the	DET
inlawrev-2531	283	5	antiinjunction	antiinjunction	NOUN
inlawrev-2531	283	6	statute^^	statute^^	NOUN
inlawrev-2531	283	7	was	be	AUX
inlawrev-2531	283	8	not	not	PART
inlawrev-2531	283	9	applicable	applicable	ADJ
inlawrev-2531	283	10	under	under	ADP
inlawrev-2531	283	11	the	the	DET
inlawrev-2531	283	12	facts	fact	NOUN
inlawrev-2531	283	13	because	because	SCONJ
inlawrev-2531	283	14	no	no	DET
inlawrev-2531	283	15	assessment	assessment	NOUN
inlawrev-2531	283	16	had	have	AUX
inlawrev-2531	283	17	been	be	AUX
inlawrev-2531	283	18	made	make	VERB
inlawrev-2531	283	19	.	.	PUNCT
inlawrev-2531	284	1	according	accord	VERB
inlawrev-2531	284	2	to	to	ADP
inlawrev-2531	284	3	meadowood	meadowood	PROPN
inlawrev-2531	284	4	,	,	PUNCT
inlawrev-2531	284	5	to	to	PART
inlawrev-2531	284	6	disallow	disallow	VERB
inlawrev-2531	284	7	the	the	DET
inlawrev-2531	284	8	declaratory	declaratory	ADJ
inlawrev-2531	284	9	judgment	judgment	NOUN
inlawrev-2531	284	10	would	would	AUX
inlawrev-2531	284	11	leave	leave	VERB
inlawrev-2531	284	12	the	the	DET
inlawrev-2531	284	13	taxpayer	taxpayer	NOUN
inlawrev-2531	284	14	without	without	ADP
inlawrev-2531	284	15	a	a	DET
inlawrev-2531	284	16	statutory	statutory	ADJ
inlawrev-2531	284	17	remedy	remedy	NOUN
inlawrev-2531	284	18	.	.	PUNCT
inlawrev-2531	285	1	the	the	DET
inlawrev-2531	285	2	court	court	NOUN
inlawrev-2531	285	3	of	of	ADP
inlawrev-2531	285	4	appeals	appeals	PROPN
inlawrev-2531	285	5	reversed	reverse	VERB
inlawrev-2531	285	6	the	the	DET
inlawrev-2531	285	7	verdict	verdict	NOUN
inlawrev-2531	285	8	of	of	ADP
inlawrev-2531	285	9	the	the	DET
inlawrev-2531	285	10	trial	trial	NOUN
inlawrev-2531	285	11	court	court	NOUN
inlawrev-2531	285	12	and	and	CCONJ
inlawrev-2531	285	13	instructed	instruct	VERB
inlawrev-2531	285	14	the	the	DET
inlawrev-2531	285	15	trial	trial	NOUN
inlawrev-2531	285	16	court	court	NOUN
inlawrev-2531	285	17	to	to	PART
inlawrev-2531	285	18	sustain	sustain	VERB
inlawrev-2531	285	19	the	the	DET
inlawrev-2531	285	20	revenue	revenue	NOUN
inlawrev-2531	285	21	department	department	NOUN
inlawrev-2531	285	22	's	's	PART
inlawrev-2531	285	23	motion	motion	NOUN
inlawrev-2531	285	24	to	to	PART
inlawrev-2531	285	25	dismiss.^^	dismiss.^^	VERB
inlawrev-2531	285	26	in	in	ADP
inlawrev-2531	285	27	rejecting	reject	VERB
inlawrev-2531	285	28	meadowood	meadowood	PROPN
inlawrev-2531	285	29	's	's	PART
inlawrev-2531	285	30	argument	argument	NOUN
inlawrev-2531	285	31	,	,	PUNCT
inlawrev-2531	285	32	the	the	DET
inlawrev-2531	285	33	court	court	NOUN
inlawrev-2531	285	34	stated	state	VERB
inlawrev-2531	285	35	that	that	SCONJ
inlawrev-2531	285	36	meadowood	meadowood	PROPN
inlawrev-2531	285	37	was	be	AUX
inlawrev-2531	285	38	not	not	PART
inlawrev-2531	285	39	without	without	ADP
inlawrev-2531	285	40	a	a	DET
inlawrev-2531	285	41	remedy	remedy	NOUN
inlawrev-2531	285	42	because	because	SCONJ
inlawrev-2531	285	43	a	a	DET
inlawrev-2531	285	44	taxpayer	taxpayer	NOUN
inlawrev-2531	285	45	always	always	ADV
inlawrev-2531	285	46	may	may	AUX
inlawrev-2531	285	47	pay	pay	VERB
inlawrev-2531	285	48	,	,	PUNCT
inlawrev-2531	285	49	voluntarily	voluntarily	ADV
inlawrev-2531	285	50	,	,	PUNCT
inlawrev-2531	285	51	the	the	DET
inlawrev-2531	285	52	taxes	taxis	NOUN
inlawrev-2531	285	53	owed	owe	VERB
inlawrev-2531	285	54	prior	prior	ADV
inlawrev-2531	285	55	to	to	ADP
inlawrev-2531	285	56	an	an	DET
inlawrev-2531	285	57	assessment	assessment	NOUN
inlawrev-2531	285	58	by	by	ADP
inlawrev-2531	285	59	the	the	DET
inlawrev-2531	285	60	revenue	revenue	NOUN
inlawrev-2531	285	61	department	department	NOUN
inlawrev-2531	285	62	.	.	PUNCT
inlawrev-2531	286	1	then	then	ADV
inlawrev-2531	286	2	the	the	DET
inlawrev-2531	286	3	taxpayer	taxpayer	NOUN
inlawrev-2531	286	4	may	may	AUX
inlawrev-2531	286	5	request	request	VERB
inlawrev-2531	286	6	a	a	DET
inlawrev-2531	286	7	refund	refund	NOUN
inlawrev-2531	286	8	,	,	PUNCT
inlawrev-2531	286	9	and	and	CCONJ
inlawrev-2531	286	10	if	if	SCONJ
inlawrev-2531	286	11	the	the	DET
inlawrev-2531	286	12	refund	refund	NOUN
inlawrev-2531	286	13	is	be	AUX
inlawrev-2531	286	14	denied	deny	VERB
inlawrev-2531	286	15	,	,	PUNCT
inlawrev-2531	286	16	according	accord	VERB
inlawrev-2531	286	17	to	to	ADP
inlawrev-2531	286	18	the	the	DET
inlawrev-2531	286	19	court	court	NOUN
inlawrev-2531	286	20	,	,	PUNCT
inlawrev-2531	286	21	the	the	DET
inlawrev-2531	286	22	taxpayer	taxpayer	NOUN
inlawrev-2531	286	23	may	may	AUX
inlawrev-2531	286	24	then	then	ADV
inlawrev-2531	286	25	bring	bring	VERB
inlawrev-2531	286	26	suit	suit	NOUN
inlawrev-2531	286	27	in	in	ADP
inlawrev-2531	286	28	a	a	DET
inlawrev-2531	286	29	trial	trial	NOUN
inlawrev-2531	286	30	court	court	NOUN
inlawrev-2531	286	31	.	.	PUNCT
inlawrev-2531	287	1	upon	upon	SCONJ
inlawrev-2531	287	2	this	this	DET
inlawrev-2531	287	3	reasoning	reasoning	NOUN
inlawrev-2531	287	4	,	,	PUNCT
inlawrev-2531	287	5	the	the	DET
inlawrev-2531	287	6	appellate	appellate	ADJ
inlawrev-2531	287	7	court	court	NOUN
inlawrev-2531	287	8	held	hold	VERB
inlawrev-2531	287	9	that	that	SCONJ
inlawrev-2531	287	10	the	the	DET
inlawrev-2531	287	11	statutory	statutory	ADJ
inlawrev-2531	287	12	refund	refund	NOUN
inlawrev-2531	287	13	procedure	procedure	NOUN
inlawrev-2531	287	14	is	be	AUX
inlawrev-2531	287	15	an	an	DET
inlawrev-2531	287	16	exclusive	exclusive	ADJ
inlawrev-2531	287	17	remedy	remedy	NOUN
inlawrev-2531	287	18	regardless	regardless	ADV
inlawrev-2531	287	19	of	of	ADP
inlawrev-2531	287	20	whether	whether	SCONJ
inlawrev-2531	287	21	an	an	DET
inlawrev-2531	287	22	assessment	assessment	NOUN
inlawrev-2531	287	23	has	have	AUX
inlawrev-2531	287	24	been	be	AUX
inlawrev-2531	287	25	made	make	VERB
inlawrev-2531	287	26	.	.	PUNCT
inlawrev-2531	287	27	"	"	PUNCT
inlawrev-2531	288	1	d.	d.	PROPN
inlawrev-2531	288	2	judicial	judicial	PROPN
inlawrev-2531	288	3	review	review	PROPN
inlawrev-2531	288	4	of	of	ADP
inlawrev-2531	288	5	state	state	NOUN
inlawrev-2531	288	6	tax	tax	NOUN
inlawrev-2531	288	7	board	board	NOUN
inlawrev-2531	288	8	assessments	assessment	NOUN
inlawrev-2531	288	9	in	in	ADP
inlawrev-2531	288	10	state	state	NOUN
inlawrev-2531	288	11	board	board	NOUN
inlawrev-2531	288	12	of	of	ADP
inlawrev-2531	288	13	tax	tax	NOUN
inlawrev-2531	288	14	commissioners	commissioner	NOUN
inlawrev-2531	288	15	v.	v.	ADP
inlawrev-2531	288	16	south	south	PROPN
inlawrev-2531	288	17	shore	shore	PROPN
inlawrev-2531	288	18	marina^''^	marina^''^	PROPN
inlawrev-2531	288	19	the	the	DET
inlawrev-2531	288	20	court	court	PROPN
inlawrev-2531	288	21	of	of	ADP
inlawrev-2531	288	22	appeals	appeal	NOUN
inlawrev-2531	288	23	delineated	delineate	VERB
inlawrev-2531	288	24	the	the	DET
inlawrev-2531	288	25	limitations	limitation	NOUN
inlawrev-2531	288	26	placed	place	VERB
inlawrev-2531	288	27	upon	upon	SCONJ
inlawrev-2531	288	28	a	a	DET
inlawrev-2531	288	29	trial	trial	NOUN
inlawrev-2531	288	30	court	court	NOUN
inlawrev-2531	288	31	's	's	PART
inlawrev-2531	288	32	review	review	NOUN
inlawrev-2531	288	33	of	of	ADP
inlawrev-2531	288	34	state	state	NOUN
inlawrev-2531	288	35	tax	tax	NOUN
inlawrev-2531	288	36	board	board	NOUN
inlawrev-2531	288	37	decisions	decision	NOUN
inlawrev-2531	288	38	.	.	PUNCT
inlawrev-2531	289	1	noting	note	VERB
inlawrev-2531	289	2	that	that	SCONJ
inlawrev-2531	289	3	appeals	appeal	NOUN
inlawrev-2531	289	4	from	from	ADP
inlawrev-2531	289	5	state	state	NOUN
inlawrev-2531	289	6	tax	tax	NOUN
inlawrev-2531	289	7	board	board	NOUN
inlawrev-2531	289	8	decisions	decision	NOUN
inlawrev-2531	289	9	are	be	AUX
inlawrev-2531	289	10	,	,	PUNCT
inlawrev-2531	289	11	statutorily	statutorily	ADV
inlawrev-2531	289	12	,	,	PUNCT
inlawrev-2531	289	13	not	not	PART
inlawrev-2531	289	14	subject	subject	ADJ
inlawrev-2531	289	15	to	to	ADP
inlawrev-2531	289	16	the	the	DET
inlawrev-2531	289	17	requirements	requirement	NOUN
inlawrev-2531	289	18	of	of	ADP
inlawrev-2531	289	19	the	the	DET
inlawrev-2531	289	20	administrative	administrative	ADJ
inlawrev-2531	289	21	adjudication	adjudication	NOUN
inlawrev-2531	289	22	act,^^	act,^^	ADP
inlawrev-2531	289	23	the	the	DET
inlawrev-2531	289	24	court	court	NOUN
inlawrev-2531	289	25	held	hold	VERB
inlawrev-2531	289	26	that	that	SCONJ
inlawrev-2531	289	27	the	the	DET
inlawrev-2531	289	28	standard	standard	NOUN
inlawrev-2531	289	29	of	of	ADP
inlawrev-2531	289	30	review	review	NOUN
inlawrev-2531	289	31	of	of	ADP
inlawrev-2531	289	32	state	state	NOUN
inlawrev-2531	289	33	tax	tax	NOUN
inlawrev-2531	289	34	board	board	NOUN
inlawrev-2531	289	35	decisions	decision	NOUN
inlawrev-2531	289	36	should	should	AUX
inlawrev-2531	289	37	be	be	AUX
inlawrev-2531	289	38	substantially	substantially	ADV
inlawrev-2531	289	39	equivalent	equivalent	ADJ
inlawrev-2531	289	40	to	to	ADP
inlawrev-2531	289	41	the	the	DET
inlawrev-2531	289	42	standard	standard	NOUN
inlawrev-2531	289	43	of	of	ADP
inlawrev-2531	289	44	review	review	NOUN
inlawrev-2531	289	45	under	under	ADP
inlawrev-2531	289	46	the	the	DET
inlawrev-2531	289	47	administrative	administrative	PROPN
inlawrev-2531	289	48	adjudication	adjudication	PROPN
inlawrev-2531	289	49	act	act	PROPN
inlawrev-2531	289	50	.	.	PUNCT
inlawrev-2531	290	1	®	®	NOUN
inlawrev-2531	290	2	"	"	PUNCT
inlawrev-2531	290	3	the	the	DET
inlawrev-2531	290	4	court	court	NOUN
inlawrev-2531	290	5	stated	state	VERB
inlawrev-2531	290	6	that	that	SCONJ
inlawrev-2531	290	7	"	"	PUNCT
inlawrev-2531	290	8	[	[	X
inlawrev-2531	290	9	j]udicial	j]udicial	ADJ
inlawrev-2531	290	10	review	review	NOUN
inlawrev-2531	290	11	...	...	PUNCT
inlawrev-2531	290	12	is	be	AUX
inlawrev-2531	290	13	limited	limit	VERB
inlawrev-2531	290	14	to	to	ADP
inlawrev-2531	290	15	whether	whether	SCONJ
inlawrev-2531	290	16	the	the	DET
inlawrev-2531	290	17	agency	agency	NOUN
inlawrev-2531	290	18	possessed	possess	VERB
inlawrev-2531	290	19	jurisdiction	jurisdiction	NOUN
inlawrev-2531	290	20	over	over	ADP
inlawrev-2531	290	21	the	the	DET
inlawrev-2531	290	22	subject	subject	NOUN
inlawrev-2531	290	23	matter	matter	NOUN
inlawrev-2531	290	24	''	''	PUNCT
inlawrev-2531	290	25	*	*	PUNCT
inlawrev-2531	291	1	i	i	PRON
inlawrev-2531	291	2	d.	d.	NOUN
inlawrev-2531	291	3	at	at	ADP
inlawrev-2531	291	4	722	722	NUM
inlawrev-2531	291	5	-	-	SYM
inlawrev-2531	291	6	23	23	NUM
inlawrev-2531	291	7	.	.	PUNCT
inlawrev-2531	292	1	such	such	ADJ
inlawrev-2531	292	2	corporations	corporation	NOUN
inlawrev-2531	292	3	are	be	AUX
inlawrev-2531	292	4	tax	tax	NOUN
inlawrev-2531	292	5	exempt	exempt	ADJ
inlawrev-2531	292	6	under	under	ADP
inlawrev-2531	292	7	ind	ind	NOUN
inlawrev-2531	292	8	.	.	PUNCT
inlawrev-2531	293	1	code	code	PROPN
inlawrev-2531	293	2	§	§	PROPN
inlawrev-2531	293	3	6	6	NUM
inlawrev-2531	293	4	-	-	SYM
inlawrev-2531	293	5	2.1	2.1	NUM
inlawrev-2531	293	6	-	-	PUNCT
inlawrev-2531	293	7	3	3	NUM
inlawrev-2531	293	8	-	-	PUNCT
inlawrev-2531	293	9	20(ak8	20(ak8	NUM
inlawrev-2531	293	10	)	)	PUNCT
inlawrev-2531	293	11	(	(	PUNCT
inlawrev-2531	293	12	1982	1982	NUM
inlawrev-2531	293	13	)	)	PUNCT
inlawrev-2531	293	14	.	.	PUNCT
inlawrev-2531	294	1	''	''	PUNCT
inlawrev-2531	294	2	ind	ind	PROPN
inlawrev-2531	294	3	.	.	PUNCT
inlawrev-2531	295	1	code	code	PROPN
inlawrev-2531	295	2	§	§	PROPN
inlawrev-2531	295	3	6	6	NUM
inlawrev-2531	295	4	-	-	SYM
inlawrev-2531	295	5	2	2	NUM
inlawrev-2531	295	6	-	-	PUNCT
inlawrev-2531	295	7	l-19(d	l-19(d	ADJ
inlawrev-2531	295	8	)	)	PUNCT
inlawrev-2531	295	9	(	(	PUNCT
inlawrev-2531	295	10	1976	1976	NUM
inlawrev-2531	295	11	)	)	PUNCT
inlawrev-2531	295	12	.	.	PUNCT
inlawrev-2531	296	1	the	the	DET
inlawrev-2531	296	2	anti	anti	ADJ
inlawrev-2531	296	3	-	-	ADJ
inlawrev-2531	296	4	injunction	injunction	ADJ
inlawrev-2531	296	5	principle	principle	NOUN
inlawrev-2531	296	6	is	be	AUX
inlawrev-2531	296	7	now	now	ADV
inlawrev-2531	296	8	part	part	NOUN
inlawrev-2531	296	9	of	of	ADP
inlawrev-2531	296	10	the	the	DET
inlawrev-2531	296	11	indiana	indiana	PROPN
inlawrev-2531	296	12	administrative	administrative	PROPN
inlawrev-2531	296	13	tax	tax	PROPN
inlawrev-2531	296	14	code	code	PROPN
inlawrev-2531	296	15	.	.	PUNCT
inlawrev-2531	297	1	i	i	PRON
inlawrev-2531	297	2	d.	d.	PROPN
inlawrev-2531	297	3	§	§	PROPN
inlawrev-2531	297	4	6	6	NUM
inlawrev-2531	297	5	-	-	SYM
inlawrev-2531	297	6	8.1	8.1	NUM
inlawrev-2531	297	7	-	-	PUNCT
inlawrev-2531	297	8	9	9	NUM
inlawrev-2531	297	9	-	-	PUNCT
inlawrev-2531	297	10	l(d	l(d	ADJ
inlawrev-2531	297	11	)	)	PUNCT
inlawrev-2531	297	12	(	(	PUNCT
inlawrev-2531	297	13	1982	1982	NUM
inlawrev-2531	297	14	)	)	PUNCT
inlawrev-2531	297	15	.	.	PUNCT
inlawrev-2531	298	1	'	'	PUNCT
inlawrev-2531	299	1	m25	m25	NUM
inlawrev-2531	299	2	n.e.2d	n.e.2d	NOUN
inlawrev-2531	299	3	at	at	ADP
inlawrev-2531	299	4	793	793	NUM
inlawrev-2531	299	5	.	.	PUNCT
inlawrev-2531	299	6	'	'	PUNCT
inlawrev-2531	299	7	ud	ud	INTJ
inlawrev-2531	299	8	.	.	PUNCT
inlawrev-2531	299	9	'	'	PUNCT
inlawrev-2531	300	1	«	«	PUNCT
inlawrev-2531	300	2	422	422	NUM
inlawrev-2531	300	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	300	4	723	723	NUM
inlawrev-2531	300	5	(	(	PUNCT
inlawrev-2531	300	6	ind	ind	NOUN
inlawrev-2531	300	7	.	.	PUNCT
inlawrev-2531	301	1	ct	ct	PROPN
inlawrev-2531	301	2	.	.	PUNCT
inlawrev-2531	302	1	app	app	PROPN
inlawrev-2531	302	2	.	.	PROPN
inlawrev-2531	302	3	1981	1981	NUM
inlawrev-2531	302	4	)	)	PUNCT
inlawrev-2531	302	5	.	.	PUNCT
inlawrev-2531	303	1	see	see	VERB
inlawrev-2531	303	2	smith	smith	PROPN
inlawrev-2531	303	3	,	,	PUNCT
inlawrev-2531	303	4	administrative	administrative	ADJ
inlawrev-2531	303	5	law	law	NOUN
inlawrev-2531	303	6	,	,	PUNCT
inlawrev-2531	303	7	1982	1982	NUM
inlawrev-2531	303	8	survey	survey	NOUN
inlawrev-2531	303	9	of	of	ADP
inlawrev-2531	303	10	recent	recent	ADJ
inlawrev-2531	303	11	developments	development	NOUN
inlawrev-2531	303	12	in	in	ADP
inlawrev-2531	303	13	indiana	indiana	PROPN
inlawrev-2531	303	14	law	law	PROPN
inlawrev-2531	303	15	,	,	PUNCT
inlawrev-2531	303	16	16	16	NUM
inlawrev-2531	303	17	ind	ind	NOUN
inlawrev-2531	303	18	.	.	PUNCT
inlawrev-2531	304	1	l.	l.	PROPN
inlawrev-2531	304	2	rev	rev	PROPN
inlawrev-2531	304	3	.	.	PROPN
inlawrev-2531	304	4	1	1	NUM
inlawrev-2531	304	5	,	,	PUNCT
inlawrev-2531	304	6	18	18	NUM
inlawrev-2531	304	7	(	(	PUNCT
inlawrev-2531	304	8	1983	1983	NUM
inlawrev-2531	304	9	)	)	PUNCT
inlawrev-2531	304	10	.	.	PUNCT
inlawrev-2531	305	1	'	'	PUNCT
inlawrev-2531	305	2	m22	m22	PROPN
inlawrev-2531	305	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	305	4	at	at	ADP
inlawrev-2531	305	5	727	727	NUM
inlawrev-2531	305	6	n.2	n.2	NOUN
inlawrev-2531	305	7	(	(	PUNCT
inlawrev-2531	305	8	citing	cite	VERB
inlawrev-2531	305	9	ind	ind	NOUN
inlawrev-2531	305	10	.	.	PUNCT
inlawrev-2531	306	1	code	code	PROPN
inlawrev-2531	306	2	§	§	PROPN
inlawrev-2531	306	3	4	4	NUM
inlawrev-2531	306	4	-	-	SYM
inlawrev-2531	306	5	22	22	NUM
inlawrev-2531	306	6	-	-	PUNCT
inlawrev-2531	306	7	1	1	NUM
inlawrev-2531	306	8	-	-	SYM
inlawrev-2531	306	9	2	2	NUM
inlawrev-2531	306	10	(	(	PUNCT
inlawrev-2531	306	11	1976	1976	NUM
inlawrev-2531	306	12	)	)	PUNCT
inlawrev-2531	306	13	)	)	PUNCT
inlawrev-2531	306	14	.	.	PUNCT
inlawrev-2531	307	1	«	«	PUNCT
inlawrev-2531	307	2	''	''	PUNCT
inlawrev-2531	307	3	422	422	NUM
inlawrev-2531	307	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	307	5	at	at	ADP
inlawrev-2531	307	6	727	727	NUM
inlawrev-2531	307	7	.	.	PUNCT
inlawrev-2531	307	8	368	368	NUM
inlawrev-2531	307	9	indiana	indiana	PROPN
inlawrev-2531	307	10	law	law	PROPN
inlawrev-2531	307	11	review	review	NOUN
inlawrev-2531	307	12	[	[	X
inlawrev-2531	307	13	vol	vol	NOUN
inlawrev-2531	307	14	.	.	PUNCT
inlawrev-2531	307	15	16:355	16:355	NUM
inlawrev-2531	307	16	and	and	CCONJ
inlawrev-2531	307	17	whether	whether	SCONJ
inlawrev-2531	307	18	the	the	DET
inlawrev-2531	307	19	agency	agency	NOUN
inlawrev-2531	307	20	's	's	PART
inlawrev-2531	307	21	decision	decision	NOUN
inlawrev-2531	307	22	was	be	AUX
inlawrev-2531	307	23	made	make	VERB
inlawrev-2531	307	24	pursuant	pursuant	ADJ
inlawrev-2531	307	25	to	to	ADP
inlawrev-2531	307	26	proper	proper	ADJ
inlawrev-2531	307	27	procedures	procedure	NOUN
inlawrev-2531	307	28	,	,	PUNCT
inlawrev-2531	307	29	was	be	AUX
inlawrev-2531	307	30	based	base	VERB
inlawrev-2531	307	31	upon	upon	SCONJ
inlawrev-2531	307	32	substantial	substantial	ADJ
inlawrev-2531	307	33	evidence	evidence	NOUN
inlawrev-2531	307	34	,	,	PUNCT
inlawrev-2531	307	35	was	be	AUX
inlawrev-2531	307	36	not	not	PART
inlawrev-2531	307	37	arbitrary	arbitrary	ADJ
inlawrev-2531	307	38	or	or	CCONJ
inlawrev-2531	307	39	capricious	capricious	ADJ
inlawrev-2531	307	40	,	,	PUNCT
inlawrev-2531	307	41	and	and	CCONJ
inlawrev-2531	307	42	was	be	AUX
inlawrev-2531	307	43	not	not	PART
inlawrev-2531	307	44	in	in	ADP
inlawrev-2531	307	45	violation	violation	NOUN
inlawrev-2531	307	46	of	of	ADP
inlawrev-2531	307	47	any	any	DET
inlawrev-2531	307	48	constitutional	constitutional	ADJ
inlawrev-2531	307	49	,	,	PUNCT
inlawrev-2531	307	50	statutory	statutory	ADJ
inlawrev-2531	307	51	or	or	CCONJ
inlawrev-2531	307	52	legal	legal	ADJ
inlawrev-2531	307	53	principle	principle	NOUN
inlawrev-2531	307	54	.	.	PUNCT
inlawrev-2531	308	1	"^^	"^^	VERB
inlawrev-2531	308	2	the	the	DET
inlawrev-2531	308	3	importance	importance	NOUN
inlawrev-2531	308	4	of	of	ADP
inlawrev-2531	308	5	the	the	DET
inlawrev-2531	308	6	south	south	PROPN
inlawrev-2531	308	7	shore	shore	PROPN
inlawrev-2531	308	8	marina	marina	NOUN
inlawrev-2531	308	9	decision	decision	NOUN
inlawrev-2531	308	10	lies	lie	VERB
inlawrev-2531	308	11	in	in	ADP
inlawrev-2531	308	12	the	the	DET
inlawrev-2531	308	13	guidelines	guideline	NOUN
inlawrev-2531	308	14	which	which	PRON
inlawrev-2531	308	15	the	the	DET
inlawrev-2531	308	16	court	court	NOUN
inlawrev-2531	308	17	set	set	VERB
inlawrev-2531	308	18	forth	forth	ADP
inlawrev-2531	308	19	for	for	ADP
inlawrev-2531	308	20	review	review	NOUN
inlawrev-2531	308	21	of	of	ADP
inlawrev-2531	308	22	such	such	ADJ
inlawrev-2531	308	23	cases	case	NOUN
inlawrev-2531	308	24	under	under	ADP
inlawrev-2531	308	25	the	the	DET
inlawrev-2531	308	26	above	above	ADJ
inlawrev-2531	308	27	definition	definition	NOUN
inlawrev-2531	308	28	.	.	PUNCT
inlawrev-2531	309	1	the	the	DET
inlawrev-2531	309	2	facts	fact	NOUN
inlawrev-2531	309	3	of	of	ADP
inlawrev-2531	309	4	south	south	PROPN
inlawrev-2531	309	5	shore	shore	PROPN
inlawrev-2531	309	6	marina	marina	NOUN
inlawrev-2531	309	7	are	be	AUX
inlawrev-2531	309	8	particularly	particularly	ADV
inlawrev-2531	309	9	relevant	relevant	ADJ
inlawrev-2531	309	10	.	.	PUNCT
inlawrev-2531	310	1	south	south	PROPN
inlawrev-2531	310	2	shore	shore	PROPN
inlawrev-2531	310	3	marina	marina	NOUN
inlawrev-2531	310	4	was	be	AUX
inlawrev-2531	310	5	assessed	assess	VERB
inlawrev-2531	310	6	property	property	NOUN
inlawrev-2531	310	7	taxes	taxis	NOUN
inlawrev-2531	310	8	on	on	ADP
inlawrev-2531	310	9	approximately	approximately	ADV
inlawrev-2531	310	10	fifty	fifty	NUM
inlawrev-2531	310	11	boats	boat	NOUN
inlawrev-2531	310	12	located	locate	VERB
inlawrev-2531	310	13	on	on	ADP
inlawrev-2531	310	14	its	its	PRON
inlawrev-2531	310	15	property	property	NOUN
inlawrev-2531	310	16	.	.	PUNCT
inlawrev-2531	311	1	the	the	DET
inlawrev-2531	311	2	marina	marina	NOUN
inlawrev-2531	311	3	claimed	claim	VERB
inlawrev-2531	311	4	that	that	SCONJ
inlawrev-2531	311	5	it	it	PRON
inlawrev-2531	311	6	rented	rent	VERB
inlawrev-2531	311	7	space	space	NOUN
inlawrev-2531	311	8	to	to	PART
inlawrev-2531	311	9	boat	boat	NOUN
inlawrev-2531	311	10	owners	owner	NOUN
inlawrev-2531	311	11	for	for	ADP
inlawrev-2531	311	12	the	the	DET
inlawrev-2531	311	13	storage	storage	NOUN
inlawrev-2531	311	14	of	of	ADP
inlawrev-2531	311	15	their	their	PRON
inlawrev-2531	311	16	boats	boat	NOUN
inlawrev-2531	311	17	and	and	CCONJ
inlawrev-2531	311	18	boating	boating	NOUN
inlawrev-2531	311	19	equipment	equipment	NOUN
inlawrev-2531	311	20	,	,	PUNCT
inlawrev-2531	311	21	and	and	CCONJ
inlawrev-2531	311	22	therefore	therefore	ADV
inlawrev-2531	311	23	had	have	VERB
inlawrev-2531	311	24	no	no	DET
inlawrev-2531	311	25	ownership	ownership	NOUN
inlawrev-2531	311	26	or	or	CCONJ
inlawrev-2531	311	27	possessory	possessory	ADJ
inlawrev-2531	311	28	interest	interest	NOUN
inlawrev-2531	311	29	in	in	ADP
inlawrev-2531	311	30	the	the	DET
inlawrev-2531	311	31	boats	boat	NOUN
inlawrev-2531	311	32	.	.	PUNCT
inlawrev-2531	312	1	at	at	ADP
inlawrev-2531	312	2	a	a	DET
inlawrev-2531	312	3	hearing	hearing	NOUN
inlawrev-2531	312	4	of	of	ADP
inlawrev-2531	312	5	the	the	DET
inlawrev-2531	312	6	state	state	NOUN
inlawrev-2531	312	7	tax	tax	NOUN
inlawrev-2531	312	8	board	board	NOUN
inlawrev-2531	312	9	,	,	PUNCT
inlawrev-2531	312	10	the	the	DET
inlawrev-2531	312	11	marina	marina	NOUN
inlawrev-2531	312	12	was	be	AUX
inlawrev-2531	312	13	requested	request	VERB
inlawrev-2531	312	14	to	to	PART
inlawrev-2531	312	15	produce	produce	VERB
inlawrev-2531	312	16	a	a	DET
inlawrev-2531	312	17	list	list	NOUN
inlawrev-2531	312	18	of	of	ADP
inlawrev-2531	312	19	boats	boat	NOUN
inlawrev-2531	312	20	which	which	PRON
inlawrev-2531	312	21	were	be	AUX
inlawrev-2531	312	22	stored	store	VERB
inlawrev-2531	312	23	on	on	ADP
inlawrev-2531	312	24	its	its	PRON
inlawrev-2531	312	25	property	property	NOUN
inlawrev-2531	312	26	and	and	CCONJ
inlawrev-2531	312	27	a	a	DET
inlawrev-2531	312	28	list	list	NOUN
inlawrev-2531	312	29	of	of	ADP
inlawrev-2531	312	30	the	the	DET
inlawrev-2531	312	31	respective	respective	ADJ
inlawrev-2531	312	32	owners	owner	NOUN
inlawrev-2531	312	33	.	.	PUNCT
inlawrev-2531	313	1	the	the	DET
inlawrev-2531	313	2	marina	marina	NOUN
inlawrev-2531	313	3	refused	refuse	VERB
inlawrev-2531	313	4	to	to	PART
inlawrev-2531	313	5	produce	produce	VERB
inlawrev-2531	313	6	such	such	ADJ
inlawrev-2531	313	7	lists	list	NOUN
inlawrev-2531	313	8	.	.	PUNCT
inlawrev-2531	314	1	the	the	DET
inlawrev-2531	314	2	state	state	PROPN
inlawrev-2531	314	3	tax	tax	NOUN
inlawrev-2531	314	4	board	board	NOUN
inlawrev-2531	314	5	repeated	repeat	VERB
inlawrev-2531	314	6	the	the	DET
inlawrev-2531	314	7	request	request	NOUN
inlawrev-2531	314	8	at	at	ADP
inlawrev-2531	314	9	a	a	DET
inlawrev-2531	314	10	subsequent	subsequent	ADJ
inlawrev-2531	314	11	hearing	hearing	NOUN
inlawrev-2531	314	12	,	,	PUNCT
inlawrev-2531	314	13	in	in	ADP
inlawrev-2531	314	14	a	a	DET
inlawrev-2531	314	15	letter	letter	NOUN
inlawrev-2531	314	16	,	,	PUNCT
inlawrev-2531	314	17	and	and	CCONJ
inlawrev-2531	314	18	in	in	ADP
inlawrev-2531	314	19	a	a	DET
inlawrev-2531	314	20	subpeona	subpeona	NOUN
inlawrev-2531	314	21	duces	duce	NOUN
inlawrev-2531	314	22	tecum	tecum	NOUN
inlawrev-2531	314	23	.	.	PUNCT
inlawrev-2531	315	1	without	without	ADP
inlawrev-2531	315	2	variation	variation	NOUN
inlawrev-2531	315	3	,	,	PUNCT
inlawrev-2531	315	4	the	the	DET
inlawrev-2531	315	5	marina	marina	NOUN
inlawrev-2531	315	6	insisted	insist	VERB
inlawrev-2531	315	7	that	that	SCONJ
inlawrev-2531	315	8	it	it	PRON
inlawrev-2531	315	9	was	be	AUX
inlawrev-2531	315	10	not	not	PART
inlawrev-2531	315	11	liable	liable	ADJ
inlawrev-2531	315	12	for	for	ADP
inlawrev-2531	315	13	the	the	DET
inlawrev-2531	315	14	assessment	assessment	NOUN
inlawrev-2531	315	15	on	on	ADP
inlawrev-2531	315	16	the	the	DET
inlawrev-2531	315	17	boats	boat	NOUN
inlawrev-2531	315	18	and	and	CCONJ
inlawrev-2531	315	19	had	have	VERB
inlawrev-2531	315	20	no	no	DET
inlawrev-2531	315	21	legal	legal	ADJ
inlawrev-2531	315	22	obligation	obligation	NOUN
inlawrev-2531	315	23	to	to	PART
inlawrev-2531	315	24	produce	produce	VERB
inlawrev-2531	315	25	the	the	DET
inlawrev-2531	315	26	requested	request	VERB
inlawrev-2531	315	27	information	information	NOUN
inlawrev-2531	315	28	.	.	PUNCT
inlawrev-2531	316	1	the	the	DET
inlawrev-2531	316	2	state	state	PROPN
inlawrev-2531	316	3	tax	tax	NOUN
inlawrev-2531	316	4	board	board	NOUN
inlawrev-2531	316	5	responded	respond	VERB
inlawrev-2531	316	6	by	by	ADP
inlawrev-2531	316	7	assessing	assess	VERB
inlawrev-2531	316	8	the	the	DET
inlawrev-2531	316	9	marina	marina	NOUN
inlawrev-2531	316	10	for	for	ADP
inlawrev-2531	316	11	the	the	DET
inlawrev-2531	316	12	value	value	NOUN
inlawrev-2531	316	13	of	of	ADP
inlawrev-2531	316	14	the	the	DET
inlawrev-2531	316	15	boats	boat	NOUN
inlawrev-2531	316	16	in	in	ADP
inlawrev-2531	316	17	the	the	DET
inlawrev-2531	316	18	state	state	NOUN
inlawrev-2531	316	19	tax	tax	PROPN
inlawrev-2531	316	20	board	board	NOUN
inlawrev-2531	316	21	's	's	PART
inlawrev-2531	316	22	final	final	ADJ
inlawrev-2531	316	23	assessment	assessment	NOUN
inlawrev-2531	316	24	determination	determination	NOUN
inlawrev-2531	316	25	.	.	PUNCT
inlawrev-2531	317	1	the	the	DET
inlawrev-2531	317	2	marina	marina	NOUN
inlawrev-2531	317	3	appealed	appeal	VERB
inlawrev-2531	317	4	the	the	DET
inlawrev-2531	317	5	assessment	assessment	NOUN
inlawrev-2531	317	6	to	to	ADP
inlawrev-2531	317	7	the	the	DET
inlawrev-2531	317	8	county	county	NOUN
inlawrev-2531	317	9	superior	superior	ADJ
inlawrev-2531	317	10	court	court	NOUN
inlawrev-2531	317	11	,	,	PUNCT
inlawrev-2531	317	12	asserting	assert	VERB
inlawrev-2531	317	13	that	that	SCONJ
inlawrev-2531	317	14	it	it	PRON
inlawrev-2531	317	15	did	do	AUX
inlawrev-2531	317	16	not	not	PART
inlawrev-2531	317	17	hold	hold	VERB
inlawrev-2531	317	18	,	,	PUNCT
inlawrev-2531	317	19	possess	possess	NOUN
inlawrev-2531	317	20	,	,	PUNCT
inlawrev-2531	317	21	or	or	CCONJ
inlawrev-2531	317	22	control	control	VERB
inlawrev-2531	317	23	the	the	DET
inlawrev-2531	317	24	boats	boat	NOUN
inlawrev-2531	317	25	as	as	SCONJ
inlawrev-2531	317	26	required	require	VERB
inlawrev-2531	317	27	by	by	ADP
inlawrev-2531	317	28	the	the	DET
inlawrev-2531	317	29	applicable	applicable	ADJ
inlawrev-2531	317	30	taxing	taxing	ADJ
inlawrev-2531	317	31	statute.	statute.	ADJ
inlawrev-2531	317	32	®	®	NOUN
inlawrev-2531	317	33	^	^	PUNCT
inlawrev-2531	317	34	the	the	DET
inlawrev-2531	317	35	trial	trial	NOUN
inlawrev-2531	317	36	court	court	NOUN
inlawrev-2531	317	37	entered	enter	VERB
inlawrev-2531	317	38	judgment	judgment	NOUN
inlawrev-2531	317	39	for	for	ADP
inlawrev-2531	317	40	the	the	DET
inlawrev-2531	317	41	marina	marina	NOUN
inlawrev-2531	317	42	and	and	CCONJ
inlawrev-2531	317	43	vacated	vacate	VERB
inlawrev-2531	317	44	the	the	DET
inlawrev-2531	317	45	state	state	NOUN
inlawrev-2531	317	46	tax	tax	PROPN
inlawrev-2531	317	47	board	board	NOUN
inlawrev-2531	317	48	's	's	PART
inlawrev-2531	317	49	assessment	assessment	NOUN
inlawrev-2531	317	50	on	on	ADP
inlawrev-2531	317	51	the	the	DET
inlawrev-2531	317	52	boats	boat	NOUN
inlawrev-2531	317	53	.	.	PUNCT
inlawrev-2531	318	1	the	the	DET
inlawrev-2531	318	2	court	court	NOUN
inlawrev-2531	318	3	of	of	ADP
inlawrev-2531	318	4	appeals	appeal	NOUN
inlawrev-2531	318	5	vacated	vacate	VERB
inlawrev-2531	318	6	the	the	DET
inlawrev-2531	318	7	judgment	judgment	NOUN
inlawrev-2531	318	8	of	of	ADP
inlawrev-2531	318	9	the	the	DET
inlawrev-2531	318	10	trial	trial	NOUN
inlawrev-2531	318	11	court	court	NOUN
inlawrev-2531	318	12	and	and	CCONJ
inlawrev-2531	318	13	reinstated	reinstate	VERB
inlawrev-2531	318	14	the	the	DET
inlawrev-2531	318	15	state	state	NOUN
inlawrev-2531	318	16	tax	tax	NOUN
inlawrev-2531	318	17	board	board	NOUN
inlawrev-2531	318	18	's	's	PART
inlawrev-2531	318	19	final	final	ADJ
inlawrev-2531	318	20	assessment	assessment	NOUN
inlawrev-2531	318	21	,	,	PUNCT
inlawrev-2531	318	22	holding	hold	VERB
inlawrev-2531	318	23	that	that	SCONJ
inlawrev-2531	318	24	the	the	DET
inlawrev-2531	318	25	trial	trial	NOUN
inlawrev-2531	318	26	court	court	NOUN
inlawrev-2531	318	27	erred	err	VERB
inlawrev-2531	318	28	in	in	ADP
inlawrev-2531	318	29	its	its	PRON
inlawrev-2531	318	30	standard	standard	NOUN
inlawrev-2531	318	31	of	of	ADP
inlawrev-2531	318	32	judicial	judicial	ADJ
inlawrev-2531	318	33	review.*^	review.*^	PROPN
inlawrev-2531	318	34	the	the	DET
inlawrev-2531	318	35	court	court	NOUN
inlawrev-2531	318	36	stated	state	VERB
inlawrev-2531	318	37	that	that	SCONJ
inlawrev-2531	318	38	the	the	DET
inlawrev-2531	318	39	issues	issue	NOUN
inlawrev-2531	318	40	which	which	PRON
inlawrev-2531	318	41	should	should	AUX
inlawrev-2531	318	42	have	have	AUX
inlawrev-2531	318	43	been	be	AUX
inlawrev-2531	318	44	addressed	address	VERB
inlawrev-2531	318	45	by	by	ADP
inlawrev-2531	318	46	the	the	DET
inlawrev-2531	318	47	trial	trial	NOUN
inlawrev-2531	318	48	court	court	NOUN
inlawrev-2531	318	49	were	be	AUX
inlawrev-2531	318	50	limited	limit	VERB
inlawrev-2531	318	51	to	to	ADP
inlawrev-2531	318	52	whether	whether	SCONJ
inlawrev-2531	318	53	the	the	DET
inlawrev-2531	318	54	state	state	NOUN
inlawrev-2531	318	55	tax	tax	PROPN
inlawrev-2531	318	56	board	board	NOUN
inlawrev-2531	318	57	's	's	PART
inlawrev-2531	318	58	decision	decision	NOUN
inlawrev-2531	318	59	was	be	AUX
inlawrev-2531	318	60	arbitrary	arbitrary	ADJ
inlawrev-2531	318	61	or	or	CCONJ
inlawrev-2531	318	62	capricious	capricious	ADJ
inlawrev-2531	318	63	,	,	PUNCT
inlawrev-2531	318	64	was	be	AUX
inlawrev-2531	318	65	based	base	VERB
inlawrev-2531	318	66	upon	upon	SCONJ
inlawrev-2531	318	67	substantial	substantial	ADJ
inlawrev-2531	318	68	evidence	evidence	NOUN
inlawrev-2531	318	69	,	,	PUNCT
inlawrev-2531	318	70	and	and	CCONJ
inlawrev-2531	318	71	was	be	AUX
inlawrev-2531	318	72	not	not	PART
inlawrev-2531	318	73	in	in	ADP
inlawrev-2531	318	74	violation	violation	NOUN
inlawrev-2531	318	75	of	of	ADP
inlawrev-2531	318	76	any	any	DET
inlawrev-2531	318	77	constitutional	constitutional	ADJ
inlawrev-2531	318	78	,	,	PUNCT
inlawrev-2531	318	79	statutory	statutory	ADJ
inlawrev-2531	318	80	,	,	PUNCT
inlawrev-2531	318	81	or	or	CCONJ
inlawrev-2531	318	82	legal	legal	ADJ
inlawrev-2531	318	83	principle	principle	NOUN
inlawrev-2531	318	84	.	.	PUNCT
inlawrev-2531	319	1	the	the	DET
inlawrev-2531	319	2	court	court	NOUN
inlawrev-2531	319	3	defined	define	VERB
inlawrev-2531	319	4	an	an	DET
inlawrev-2531	319	5	arbitrary	arbitrary	ADJ
inlawrev-2531	319	6	or	or	CCONJ
inlawrev-2531	319	7	capricious	capricious	ADJ
inlawrev-2531	319	8	administrative	administrative	ADJ
inlawrev-2531	319	9	act	act	NOUN
inlawrev-2531	319	10	as	as	ADP
inlawrev-2531	319	11	"	"	PUNCT
inlawrev-2531	319	12	one	one	NUM
inlawrev-2531	319	13	which	which	PRON
inlawrev-2531	319	14	is	be	AUX
inlawrev-2531	319	15	willful	willful	ADJ
inlawrev-2531	319	16	and	and	CCONJ
inlawrev-2531	319	17	unreasonable	unreasonable	ADJ
inlawrev-2531	319	18	,	,	PUNCT
inlawrev-2531	319	19	without	without	ADP
inlawrev-2531	319	20	consideration	consideration	NOUN
inlawrev-2531	319	21	and	and	CCONJ
inlawrev-2531	319	22	in	in	ADP
inlawrev-2531	319	23	disregard	disregard	NOUN
inlawrev-2531	319	24	of	of	ADP
inlawrev-2531	319	25	the	the	DET
inlawrev-2531	319	26	facts	fact	NOUN
inlawrev-2531	319	27	or	or	CCONJ
inlawrev-2531	319	28	circumstances	circumstance	NOUN
inlawrev-2531	319	29	in	in	ADP
inlawrev-2531	319	30	the	the	DET
inlawrev-2531	319	31	case	case	NOUN
inlawrev-2531	319	32	.	.	PUNCT
inlawrev-2531	320	1	"	"	PUNCT
inlawrev-2531	320	2	®	®	NOUN
inlawrev-2531	320	3	*	*	VERB
inlawrev-2531	320	4	recognizing	recognize	VERB
inlawrev-2531	320	5	that	that	SCONJ
inlawrev-2531	320	6	leaving	leave	VERB
inlawrev-2531	320	7	the	the	DET
inlawrev-2531	320	8	boats	boat	NOUN
inlawrev-2531	320	9	unassessed	unassesse	VERB
inlawrev-2531	320	10	would	would	AUX
inlawrev-2531	320	11	clearly	clearly	ADV
inlawrev-2531	320	12	violate	violate	VERB
inlawrev-2531	320	13	constitutional	constitutional	ADJ
inlawrev-2531	320	14	and	and	CCONJ
inlawrev-2531	320	15	legislative	legislative	ADJ
inlawrev-2531	320	16	mandates	mandate	NOUN
inlawrev-2531	320	17	under	under	ADP
inlawrev-2531	320	18	which	which	PRON
inlawrev-2531	320	19	the	the	DET
inlawrev-2531	320	20	state	state	NOUN
inlawrev-2531	320	21	tax	tax	NOUN
inlawrev-2531	320	22	board	board	NOUN
inlawrev-2531	320	23	operates	operate	VERB
inlawrev-2531	320	24	,	,	PUNCT
inlawrev-2531	320	25	the	the	DET
inlawrev-2531	320	26	court	court	NOUN
inlawrev-2531	320	27	stated	state	VERB
inlawrev-2531	320	28	that	that	SCONJ
inlawrev-2531	320	29	:	:	PUNCT
inlawrev-2531	320	30	[	[	X
inlawrev-2531	320	31	t]he	t]he	X
inlawrev-2531	320	32	board	board	NOUN
inlawrev-2531	320	33	could	could	AUX
inlawrev-2531	320	34	not	not	PART
inlawrev-2531	320	35	reasonably	reasonably	ADV
inlawrev-2531	320	36	do	do	VERB
inlawrev-2531	320	37	other	other	ADJ
inlawrev-2531	320	38	than	than	SCONJ
inlawrev-2531	320	39	assess	assess	VERB
inlawrev-2531	320	40	the	the	PRON
inlawrev-2531	320	41	"	"	PUNCT
inlawrev-2531	320	42	/d	/d	PUNCT
inlawrev-2531	320	43	.	.	PUNCT
inlawrev-2531	321	1	(	(	PUNCT
inlawrev-2531	321	2	footnotes	footnote	NOUN
inlawrev-2531	321	3	omitted	omit	VERB
inlawrev-2531	321	4	)	)	PUNCT
inlawrev-2531	321	5	.	.	PUNCT
inlawrev-2531	322	1	'	'	PUNCT
inlawrev-2531	322	2	^see	^see	X
inlawrev-2531	322	3	ind	ind	PROPN
inlawrev-2531	322	4	.	.	PUNCT
inlawrev-2531	323	1	code	code	PROPN
inlawrev-2531	323	2	§	§	PROPN
inlawrev-2531	323	3	6	6	NUM
inlawrev-2531	323	4	-	-	PUNCT
inlawrev-2531	323	5	l.l-2	l.l-2	VERB
inlawrev-2531	323	6	-	-	PUNCT
inlawrev-2531	323	7	4(b	4(b	NUM
inlawrev-2531	323	8	)	)	PUNCT
inlawrev-2531	323	9	(	(	PUNCT
inlawrev-2531	323	10	1982	1982	NUM
inlawrev-2531	323	11	)	)	PUNCT
inlawrev-2531	323	12	.	.	PUNCT
inlawrev-2531	324	1	«	«	PUNCT
inlawrev-2531	324	2	^422	^422	PUNCT
inlawrev-2531	324	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	324	4	at	at	ADP
inlawrev-2531	324	5	727	727	NUM
inlawrev-2531	324	6	.	.	PUNCT
inlawrev-2531	325	1	1983	1983	NUM
inlawrev-2531	325	2	]	]	PUNCT
inlawrev-2531	325	3	survey	survey	NOUN
inlawrev-2531	325	4	-	-	PUNCT
inlawrev-2531	325	5	taxation	taxation	NOUN
inlawrev-2531	325	6	.	.	PUNCT
inlawrev-2531	326	1	369	369	NUM
inlawrev-2531	326	2	boats	boat	NOUN
inlawrev-2531	326	3	to	to	ADP
inlawrev-2531	326	4	marina	marina	NOUN
inlawrev-2531	326	5	.	.	PUNCT
inlawrev-2531	327	1	the	the	DET
inlawrev-2531	327	2	assessment	assessment	NOUN
inlawrev-2531	327	3	was	be	AUX
inlawrev-2531	327	4	invited	invite	VERB
inlawrev-2531	327	5	by	by	ADP
inlawrev-2531	327	6	and	and	CCONJ
inlawrev-2531	327	7	was	be	AUX
inlawrev-2531	327	8	the	the	DET
inlawrev-2531	327	9	natural	natural	ADJ
inlawrev-2531	327	10	consequence	consequence	NOUN
inlawrev-2531	327	11	of	of	ADP
inlawrev-2531	327	12	marina	marina	NOUN
inlawrev-2531	327	13	's	's	PART
inlawrev-2531	327	14	actions	action	NOUN
inlawrev-2531	327	15	.	.	PUNCT
inlawrev-2531	328	1	marina	marina	PROPN
inlawrev-2531	328	2	may	may	AUX
inlawrev-2531	328	3	not	not	PART
inlawrev-2531	328	4	now	now	ADV
inlawrev-2531	328	5	urge	urge	VERB
inlawrev-2531	328	6	error	error	NOUN
inlawrev-2531	328	7	predicated	predicate	VERB
inlawrev-2531	328	8	upon	upon	SCONJ
inlawrev-2531	328	9	those	those	DET
inlawrev-2531	328	10	actions	action	NOUN
inlawrev-2531	328	11	.	.	PUNCT
inlawrev-2531	329	1	marina	marina	PROPN
inlawrev-2531	329	2	characterizes	characterize	VERB
inlawrev-2531	329	3	the	the	DET
inlawrev-2531	329	4	board	board	NOUN
inlawrev-2531	329	5	's	's	PART
inlawrev-2531	329	6	action	action	NOUN
inlawrev-2531	329	7	as	as	ADP
inlawrev-2531	329	8	arbitrary	arbitrary	ADJ
inlawrev-2531	329	9	and	and	CCONJ
inlawrev-2531	329	10	capricious	capricious	ADJ
inlawrev-2531	329	11	.	.	PUNCT
inlawrev-2531	330	1	to	to	ADP
inlawrev-2531	330	2	the	the	DET
inlawrev-2531	330	3	contrary	contrary	NOUN
inlawrev-2531	330	4	,	,	PUNCT
inlawrev-2531	330	5	the	the	DET
inlawrev-2531	330	6	assessment	assessment	NOUN
inlawrev-2531	330	7	was	be	AUX
inlawrev-2531	330	8	the	the	DET
inlawrev-2531	330	9	reasonable	reasonable	ADJ
inlawrev-2531	330	10	and	and	CCONJ
inlawrev-2531	330	11	considered	consider	VERB
inlawrev-2531	330	12	result	result	NOUN
inlawrev-2531	330	13	with	with	ADP
inlawrev-2531	330	14	respect	respect	NOUN
inlawrev-2531	330	15	to	to	ADP
inlawrev-2531	330	16	the	the	DET
inlawrev-2531	330	17	facts	fact	NOUN
inlawrev-2531	330	18	and	and	CCONJ
inlawrev-2531	330	19	circumstances	circumstance	NOUN
inlawrev-2531	330	20	confronting	confront	VERB
inlawrev-2531	330	21	the	the	DET
inlawrev-2531	330	22	board.	board.	NOUN
inlawrev-2531	330	23	®	®	NOUN
inlawrev-2531	330	24	^	^	PUNCT
inlawrev-2531	330	25	in	in	ADP
inlawrev-2531	330	26	a	a	DET
inlawrev-2531	330	27	footnote	footnote	NOUN
inlawrev-2531	330	28	,	,	PUNCT
inlawrev-2531	330	29	the	the	DET
inlawrev-2531	330	30	court	court	NOUN
inlawrev-2531	330	31	noted	note	VERB
inlawrev-2531	330	32	that	that	SCONJ
inlawrev-2531	330	33	this	this	DET
inlawrev-2531	330	34	result	result	NOUN
inlawrev-2531	330	35	does	do	AUX
inlawrev-2531	330	36	not	not	PART
inlawrev-2531	330	37	stand	stand	VERB
inlawrev-2531	330	38	for	for	ADP
inlawrev-2531	330	39	the	the	DET
inlawrev-2531	330	40	proposition	proposition	NOUN
inlawrev-2531	330	41	that	that	SCONJ
inlawrev-2531	330	42	a	a	DET
inlawrev-2531	330	43	taxpayer	taxpayer	NOUN
inlawrev-2531	330	44	must	must	AUX
inlawrev-2531	330	45	automatically	automatically	ADV
inlawrev-2531	330	46	supply	supply	VERB
inlawrev-2531	330	47	the	the	DET
inlawrev-2531	330	48	information	information	NOUN
inlawrev-2531	330	49	sought	seek	VERB
inlawrev-2531	330	50	by	by	ADP
inlawrev-2531	330	51	the	the	DET
inlawrev-2531	330	52	state	state	NOUN
inlawrev-2531	330	53	tax	tax	NOUN
inlawrev-2531	330	54	board	board	NOUN
inlawrev-2531	330	55	;	;	PUNCT
inlawrev-2531	330	56	rather	rather	ADV
inlawrev-2531	330	57	,	,	PUNCT
inlawrev-2531	330	58	according	accord	VERB
inlawrev-2531	330	59	to	to	ADP
inlawrev-2531	330	60	the	the	DET
inlawrev-2531	330	61	court	court	NOUN
inlawrev-2531	330	62	,	,	PUNCT
inlawrev-2531	330	63	it	it	PRON
inlawrev-2531	330	64	stands	stand	VERB
inlawrev-2531	330	65	for	for	ADP
inlawrev-2531	330	66	the	the	DET
inlawrev-2531	330	67	proposition	proposition	NOUN
inlawrev-2531	330	68	that	that	SCONJ
inlawrev-2531	330	69	a	a	DET
inlawrev-2531	330	70	taxpayer	taxpayer	NOUN
inlawrev-2531	330	71	's	's	PART
inlawrev-2531	330	72	refusal	refusal	NOUN
inlawrev-2531	330	73	must	must	AUX
inlawrev-2531	330	74	be	be	AUX
inlawrev-2531	330	75	based	base	VERB
inlawrev-2531	330	76	on	on	ADP
inlawrev-2531	330	77	legitimate	legitimate	ADJ
inlawrev-2531	330	78	grounds.*^	grounds.*^	PROPN
inlawrev-2531	330	79	in	in	ADP
inlawrev-2531	330	80	determining	determine	VERB
inlawrev-2531	330	81	whether	whether	SCONJ
inlawrev-2531	330	82	there	there	PRON
inlawrev-2531	330	83	was	be	VERB
inlawrev-2531	330	84	substantial	substantial	ADJ
inlawrev-2531	330	85	evidence	evidence	NOUN
inlawrev-2531	330	86	before	before	SCONJ
inlawrev-2531	330	87	the	the	DET
inlawrev-2531	330	88	state	state	NOUN
inlawrev-2531	330	89	tax	tax	NOUN
inlawrev-2531	330	90	board	board	NOUN
inlawrev-2531	330	91	to	to	PART
inlawrev-2531	330	92	support	support	VERB
inlawrev-2531	330	93	its	its	PRON
inlawrev-2531	330	94	final	final	ADJ
inlawrev-2531	330	95	assessment	assessment	NOUN
inlawrev-2531	330	96	,	,	PUNCT
inlawrev-2531	330	97	the	the	DET
inlawrev-2531	330	98	court	court	NOUN
inlawrev-2531	330	99	adopted	adopt	VERB
inlawrev-2531	330	100	the	the	DET
inlawrev-2531	330	101	test	test	NOUN
inlawrev-2531	330	102	set	set	VERB
inlawrev-2531	330	103	forth	forth	ADP
inlawrev-2531	330	104	in	in	ADP
inlawrev-2531	330	105	evansville	evansville	PROPN
inlawrev-2531	330	106	v.	v.	ADP
inlawrev-2531	330	107	southern	southern	PROPN
inlawrev-2531	330	108	indiana	indiana	PROPN
inlawrev-2531	330	109	gas	gas	PROPN
inlawrev-2531	330	110	&	&	CCONJ
inlawrev-2531	330	111	electric	electric	ADJ
inlawrev-2531	330	112	co.^^	co.^^	PROPN
inlawrev-2531	330	113	although	although	SCONJ
inlawrev-2531	330	114	that	that	DET
inlawrev-2531	330	115	case	case	NOUN
inlawrev-2531	330	116	involved	involve	VERB
inlawrev-2531	330	117	the	the	DET
inlawrev-2531	330	118	review	review	NOUN
inlawrev-2531	330	119	of	of	ADP
inlawrev-2531	330	120	a	a	DET
inlawrev-2531	330	121	public	public	ADJ
inlawrev-2531	330	122	service	service	NOUN
inlawrev-2531	330	123	commission	commission	NOUN
inlawrev-2531	330	124	decision	decision	NOUN
inlawrev-2531	330	125	,	,	PUNCT
inlawrev-2531	330	126	the	the	DET
inlawrev-2531	330	127	court	court	NOUN
inlawrev-2531	330	128	in	in	ADP
inlawrev-2531	330	129	evansville	evansville	PROPN
inlawrev-2531	330	130	stated	state	VERB
inlawrev-2531	330	131	that	that	SCONJ
inlawrev-2531	330	132	a	a	DET
inlawrev-2531	330	133	reviewing	reviewing	NOUN
inlawrev-2531	330	134	court	court	NOUN
inlawrev-2531	330	135	could	could	AUX
inlawrev-2531	330	136	only	only	ADV
inlawrev-2531	330	137	set	set	VERB
inlawrev-2531	330	138	aside	aside	ADP
inlawrev-2531	330	139	agency	agency	NOUN
inlawrev-2531	330	140	findings	finding	NOUN
inlawrev-2531	330	141	of	of	ADP
inlawrev-2531	330	142	fact	fact	NOUN
inlawrev-2531	330	143	when	when	SCONJ
inlawrev-2531	330	144	a	a	DET
inlawrev-2531	330	145	review	review	NOUN
inlawrev-2531	330	146	of	of	ADP
inlawrev-2531	330	147	the	the	DET
inlawrev-2531	330	148	entire	entire	ADJ
inlawrev-2531	330	149	record	record	NOUN
inlawrev-2531	330	150	"	"	PUNCT
inlawrev-2531	330	151	clearly	clearly	ADV
inlawrev-2531	330	152	indicates	indicate	VERB
inlawrev-2531	330	153	that	that	SCONJ
inlawrev-2531	330	154	the	the	DET
inlawrev-2531	330	155	agency	agency	NOUN
inlawrev-2531	330	156	's	's	PART
inlawrev-2531	330	157	decision	decision	NOUN
inlawrev-2531	330	158	lacks	lack	VERB
inlawrev-2531	330	159	a	a	DET
inlawrev-2531	330	160	reasonably	reasonably	ADV
inlawrev-2531	330	161	sound	sound	ADJ
inlawrev-2531	330	162	basis	basis	NOUN
inlawrev-2531	330	163	of	of	ADP
inlawrev-2531	330	164	evidentiary	evidentiary	ADJ
inlawrev-2531	330	165	support	support	NOUN
inlawrev-2531	330	166	.	.	PUNCT
inlawrev-2531	331	1	"	"	PUNCT
inlawrev-2531	331	2	®	®	NOUN
inlawrev-2531	331	3	^	^	PUNCT
inlawrev-2531	331	4	the	the	DET
inlawrev-2531	331	5	court	court	NOUN
inlawrev-2531	331	6	in	in	ADP
inlawrev-2531	331	7	south	south	PROPN
inlawrev-2531	331	8	shore	shore	PROPN
inlawrev-2531	331	9	marina	marina	NOUN
inlawrev-2531	331	10	found	find	VERB
inlawrev-2531	331	11	that	that	SCONJ
inlawrev-2531	331	12	there	there	PRON
inlawrev-2531	331	13	was	be	VERB
inlawrev-2531	331	14	substantial	substantial	ADJ
inlawrev-2531	331	15	evidence	evidence	NOUN
inlawrev-2531	331	16	to	to	PART
inlawrev-2531	331	17	support	support	VERB
inlawrev-2531	331	18	the	the	DET
inlawrev-2531	331	19	state	state	NOUN
inlawrev-2531	331	20	tax	tax	PROPN
inlawrev-2531	331	21	board	board	NOUN
inlawrev-2531	331	22	's	's	PART
inlawrev-2531	331	23	final	final	ADJ
inlawrev-2531	331	24	assessment	assessment	NOUN
inlawrev-2531	331	25	because	because	SCONJ
inlawrev-2531	331	26	the	the	DET
inlawrev-2531	331	27	evidence	evidence	NOUN
inlawrev-2531	331	28	clearly	clearly	ADV
inlawrev-2531	331	29	established	establish	VERB
inlawrev-2531	331	30	that	that	SCONJ
inlawrev-2531	331	31	fifty	fifty	NUM
inlawrev-2531	331	32	boats	boat	NOUN
inlawrev-2531	331	33	were	be	AUX
inlawrev-2531	331	34	on	on	ADP
inlawrev-2531	331	35	marina	marina	NOUN
inlawrev-2531	331	36	's	's	PART
inlawrev-2531	331	37	property	property	NOUN
inlawrev-2531	331	38	on	on	ADP
inlawrev-2531	331	39	the	the	DET
inlawrev-2531	331	40	assessment	assessment	NOUN
inlawrev-2531	331	41	date	date	NOUN
inlawrev-2531	331	42	and	and	CCONJ
inlawrev-2531	331	43	the	the	DET
inlawrev-2531	331	44	evidence	evidence	NOUN
inlawrev-2531	331	45	clearly	clearly	ADV
inlawrev-2531	331	46	established	establish	VERB
inlawrev-2531	331	47	the	the	DET
inlawrev-2531	331	48	value	value	NOUN
inlawrev-2531	331	49	of	of	ADP
inlawrev-2531	331	50	these	these	DET
inlawrev-2531	331	51	boats.	boats.	ADJ
inlawrev-2531	331	52	®	®	NOUN
inlawrev-2531	331	53	^	^	PUNCT
inlawrev-2531	331	54	in	in	ADP
inlawrev-2531	331	55	determining	determine	VERB
inlawrev-2531	331	56	whether	whether	SCONJ
inlawrev-2531	331	57	the	the	DET
inlawrev-2531	331	58	state	state	NOUN
inlawrev-2531	331	59	tax	tax	NOUN
inlawrev-2531	331	60	board	board	NOUN
inlawrev-2531	331	61	violated	violate	VERB
inlawrev-2531	331	62	any	any	DET
inlawrev-2531	331	63	legal	legal	ADJ
inlawrev-2531	331	64	principles	principle	NOUN
inlawrev-2531	331	65	by	by	ADP
inlawrev-2531	331	66	its	its	PRON
inlawrev-2531	331	67	assessment	assessment	NOUN
inlawrev-2531	331	68	on	on	ADP
inlawrev-2531	331	69	the	the	DET
inlawrev-2531	331	70	marina	marina	NOUN
inlawrev-2531	331	71	,	,	PUNCT
inlawrev-2531	331	72	the	the	DET
inlawrev-2531	331	73	court	court	NOUN
inlawrev-2531	331	74	noted	note	VERB
inlawrev-2531	331	75	that	that	SCONJ
inlawrev-2531	331	76	the	the	DET
inlawrev-2531	331	77	legislature	legislature	NOUN
inlawrev-2531	331	78	created	create	VERB
inlawrev-2531	331	79	the	the	DET
inlawrev-2531	331	80	state	state	NOUN
inlawrev-2531	331	81	tax	tax	NOUN
inlawrev-2531	331	82	board	board	NOUN
inlawrev-2531	331	83	and	and	CCONJ
inlawrev-2531	331	84	specifically	specifically	ADV
inlawrev-2531	331	85	gave	give	VERB
inlawrev-2531	331	86	the	the	DET
inlawrev-2531	331	87	state	state	NOUN
inlawrev-2531	331	88	tax	tax	NOUN
inlawrev-2531	331	89	board	board	NOUN
inlawrev-2531	331	90	the	the	DET
inlawrev-2531	331	91	power	power	NOUN
inlawrev-2531	331	92	to	to	PART
inlawrev-2531	331	93	promulgate	promulgate	VERB
inlawrev-2531	331	94	rules	rule	NOUN
inlawrev-2531	331	95	and	and	CCONJ
inlawrev-2531	331	96	regulations	regulation	NOUN
inlawrev-2531	331	97	concerning	concern	VERB
inlawrev-2531	331	98	discovery	discovery	NOUN
inlawrev-2531	331	99	of	of	ADP
inlawrev-2531	331	100	information	information	NOUN
inlawrev-2531	331	101	relevant	relevant	ADJ
inlawrev-2531	331	102	to	to	ADP
inlawrev-2531	331	103	assessment	assessment	NOUN
inlawrev-2531	331	104	determinations	determination	NOUN
inlawrev-2531	331	105	.	.	PUNCT
inlawrev-2531	332	1	the	the	DET
inlawrev-2531	332	2	court	court	NOUN
inlawrev-2531	332	3	recognized	recognize	VERB
inlawrev-2531	332	4	that	that	SCONJ
inlawrev-2531	332	5	broad	broad	ADJ
inlawrev-2531	332	6	investigatory	investigatory	NOUN
inlawrev-2531	332	7	powers	power	NOUN
inlawrev-2531	332	8	were	be	AUX
inlawrev-2531	332	9	necessary	necessary	ADJ
inlawrev-2531	332	10	to	to	ADP
inlawrev-2531	332	11	the	the	DET
inlawrev-2531	332	12	proper	proper	ADJ
inlawrev-2531	332	13	execution	execution	NOUN
inlawrev-2531	332	14	of	of	ADP
inlawrev-2531	332	15	the	the	DET
inlawrev-2531	332	16	state	state	NOUN
inlawrev-2531	332	17	tax	tax	PROPN
inlawrev-2531	332	18	board	board	NOUN
inlawrev-2531	332	19	's	's	PART
inlawrev-2531	332	20	tax	tax	NOUN
inlawrev-2531	332	21	assessment	assessment	NOUN
inlawrev-2531	332	22	responsibility	responsibility	NOUN
inlawrev-2531	332	23	.	.	PUNCT
inlawrev-2531	333	1	furthermore	furthermore	ADV
inlawrev-2531	333	2	,	,	PUNCT
inlawrev-2531	333	3	to	to	PART
inlawrev-2531	333	4	construe	construe	VERB
inlawrev-2531	333	5	the	the	DET
inlawrev-2531	333	6	property	property	NOUN
inlawrev-2531	333	7	tax	tax	NOUN
inlawrev-2531	333	8	statute	statute	NOUN
inlawrev-2531	333	9	as	as	ADP
inlawrev-2531	333	10	not	not	PART
inlawrev-2531	333	11	permitting	permit	VERB
inlawrev-2531	333	12	the	the	DET
inlawrev-2531	333	13	assessment	assessment	NOUN
inlawrev-2531	333	14	of	of	ADP
inlawrev-2531	333	15	property	property	NOUN
inlawrev-2531	333	16	taxes	taxis	NOUN
inlawrev-2531	333	17	on	on	ADP
inlawrev-2531	333	18	the	the	DET
inlawrev-2531	333	19	apparent	apparent	ADJ
inlawrev-2531	333	20	owner	owner	NOUN
inlawrev-2531	333	21	,	,	PUNCT
inlawrev-2531	333	22	holder	holder	NOUN
inlawrev-2531	333	23	,	,	PUNCT
inlawrev-2531	333	24	or	or	CCONJ
inlawrev-2531	333	25	possessor	possessor	NOUN
inlawrev-2531	333	26	of	of	ADP
inlawrev-2531	333	27	the	the	DET
inlawrev-2531	333	28	property	property	NOUN
inlawrev-2531	333	29	would	would	AUX
inlawrev-2531	333	30	be	be	AUX
inlawrev-2531	333	31	contrary	contrary	ADJ
inlawrev-2531	333	32	to	to	ADP
inlawrev-2531	333	33	the	the	DET
inlawrev-2531	333	34	constitutional	constitutional	ADJ
inlawrev-2531	333	35	and	and	CCONJ
inlawrev-2531	333	36	legislative	legislative	ADJ
inlawrev-2531	333	37	mandates	mandate	NOUN
inlawrev-2531	333	38	placed	place	VERB
inlawrev-2531	333	39	on	on	ADP
inlawrev-2531	333	40	the	the	DET
inlawrev-2531	333	41	state	state	NOUN
inlawrev-2531	333	42	tax	tax	NOUN
inlawrev-2531	333	43	board	board	NOUN
inlawrev-2531	333	44	.	.	PUNCT
inlawrev-2531	334	1	*	*	PUNCT
inlawrev-2531	334	2	"	"	PUNCT
inlawrev-2531	334	3	in	in	ADP
inlawrev-2531	334	4	holding	hold	VERB
inlawrev-2531	334	5	that	that	SCONJ
inlawrev-2531	334	6	the	the	DET
inlawrev-2531	334	7	state	state	PROPN
inlawrev-2531	334	8	tax	tax	PROPN
inlawrev-2531	334	9	board	board	NOUN
inlawrev-2531	334	10	's	's	PART
inlawrev-2531	334	11	assessment	assessment	NOUN
inlawrev-2531	334	12	did	do	AUX
inlawrev-2531	334	13	not	not	PART
inlawrev-2531	334	14	violate	violate	VERB
inlawrev-2531	334	15	any	any	PRON
inlawrev-2531	334	16	of	of	ADP
inlawrev-2531	334	17	these	these	DET
inlawrev-2531	334	18	legal	legal	ADJ
inlawrev-2531	334	19	principles	principle	NOUN
inlawrev-2531	334	20	,	,	PUNCT
inlawrev-2531	334	21	the	the	DET
inlawrev-2531	334	22	court	court	NOUN
inlawrev-2531	334	23	stated	state	VERB
inlawrev-2531	334	24	that	that	SCONJ
inlawrev-2531	334	25	it	it	PRON
inlawrev-2531	334	26	has	have	AUX
inlawrev-2531	334	27	long	long	ADV
inlawrev-2531	334	28	been	be	AUX
inlawrev-2531	334	29	established	establish	VERB
inlawrev-2531	334	30	that	that	SCONJ
inlawrev-2531	334	31	''	''	PUNCT
inlawrev-2531	334	32	i	i	PRON
inlawrev-2531	334	33	d.	d.	PROPN
inlawrev-2531	334	34	at	at	ADP
inlawrev-2531	334	35	730	730	NUM
inlawrev-2531	334	36	.	.	PUNCT
inlawrev-2531	334	37	''	''	PUNCT
inlawrev-2531	335	1	i	i	PRON
inlawrev-2531	335	2	d.	d.	PROPN
inlawrev-2531	335	3	at	at	ADP
inlawrev-2531	335	4	730	730	NUM
inlawrev-2531	335	5	-	-	SYM
inlawrev-2531	335	6	31	31	NUM
inlawrev-2531	335	7	n.4	n.4	NOUN
inlawrev-2531	335	8	.	.	PUNCT
inlawrev-2531	336	1	«	«	PUNCT
inlawrev-2531	336	2	'	'	NUM
inlawrev-2531	336	3	167	167	NUM
inlawrev-2531	336	4	ind	ind	NOUN
inlawrev-2531	336	5	.	.	PUNCT
inlawrev-2531	337	1	app	app	PROPN
inlawrev-2531	337	2	.	.	PUNCT
inlawrev-2531	338	1	472	472	NUM
inlawrev-2531	338	2	,	,	PUNCT
inlawrev-2531	338	3	339	339	NUM
inlawrev-2531	338	4	n.e.2d	n.e.2d	NOUN
inlawrev-2531	338	5	562	562	NUM
inlawrev-2531	338	6	(	(	PUNCT
inlawrev-2531	338	7	1975	1975	NUM
inlawrev-2531	338	8	)	)	PUNCT
inlawrev-2531	338	9	.	.	PUNCT
inlawrev-2531	339	1	•"m	•"m	NOUN
inlawrev-2531	339	2	at	at	ADP
inlawrev-2531	339	3	485	485	NUM
inlawrev-2531	339	4	,	,	PUNCT
inlawrev-2531	339	5	339	339	NUM
inlawrev-2531	339	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	339	7	at	at	ADP
inlawrev-2531	339	8	572	572	NUM
inlawrev-2531	339	9	.	.	PUNCT
inlawrev-2531	340	1	'	'	PUNCT
inlawrev-2531	340	2	m22	m22	PROPN
inlawrev-2531	340	3	n.e.2d	n.e.2d	NOUN
inlawrev-2531	340	4	at	at	ADP
inlawrev-2531	340	5	731	731	NUM
inlawrev-2531	340	6	.	.	PUNCT
inlawrev-2531	341	1	^id	^id	PROPN
inlawrev-2531	341	2	.	.	PUNCT
inlawrev-2531	342	1	at	at	ADP
inlawrev-2531	342	2	734	734	NUM
inlawrev-2531	342	3	(	(	PUNCT
inlawrev-2531	342	4	construing	construe	VERB
inlawrev-2531	342	5	ind	ind	NOUN
inlawrev-2531	342	6	.	.	PUNCT
inlawrev-2531	343	1	const	const	PROPN
inlawrev-2531	343	2	,	,	PUNCT
inlawrev-2531	343	3	art	art	NOUN
inlawrev-2531	343	4	.	.	PUNCT
inlawrev-2531	344	1	10	10	NUM
inlawrev-2531	344	2	,	,	PUNCT
inlawrev-2531	344	3	§	§	X
inlawrev-2531	344	4	7	7	NUM
inlawrev-2531	344	5	and	and	CCONJ
inlawrev-2531	344	6	ind	ind	NOUN
inlawrev-2531	344	7	.	.	PUNCT
inlawrev-2531	345	1	code	code	PROPN
inlawrev-2531	345	2	§	§	PROPN
inlawrev-2531	345	3	6	6	NUM
inlawrev-2531	345	4	-	-	SYM
inlawrev-2531	345	5	1.1	1.1	NUM
inlawrev-2531	345	6	-	-	PUNCT
inlawrev-2531	345	7	2	2	NUM
inlawrev-2531	345	8	-	-	SYM
inlawrev-2531	345	9	1	1	NUM
inlawrev-2531	345	10	(	(	PUNCT
inlawrev-2531	345	11	1976	1976	NUM
inlawrev-2531	345	12	)	)	PUNCT
inlawrev-2531	345	13	)	)	PUNCT
inlawrev-2531	345	14	.	.	PUNCT
inlawrev-2531	346	1	370	370	NUM
inlawrev-2531	346	2	.	.	PUNCT
inlawrev-2531	347	1	indiana	indiana	PROPN
inlawrev-2531	347	2	law	law	PROPN
inlawrev-2531	347	3	review	review	NOUN
inlawrev-2531	348	1	[	[	X
inlawrev-2531	348	2	vol	vol	NOUN
inlawrev-2531	348	3	.	.	PUNCT
inlawrev-2531	348	4	16:355	16:355	NUM
inlawrev-2531	349	1	the	the	DET
inlawrev-2531	349	2	burden	burden	NOUN
inlawrev-2531	349	3	of	of	ADP
inlawrev-2531	349	4	nonliability	nonliability	NOUN
inlawrev-2531	349	5	is	be	AUX
inlawrev-2531	349	6	placed	place	VERB
inlawrev-2531	349	7	on	on	ADP
inlawrev-2531	349	8	the	the	DET
inlawrev-2531	349	9	individual	individual	NOUN
inlawrev-2531	349	10	assessed.^^	assessed.^^	PUNCT
inlawrev-2531	350	1	the	the	DET
inlawrev-2531	350	2	court	court	NOUN
inlawrev-2531	350	3	noted	note	VERB
inlawrev-2531	350	4	that	that	SCONJ
inlawrev-2531	350	5	to	to	PART
inlawrev-2531	350	6	hold	hold	VERB
inlawrev-2531	350	7	otherwise	otherwise	ADV
inlawrev-2531	350	8	would	would	AUX
inlawrev-2531	350	9	provide	provide	VERB
inlawrev-2531	350	10	the	the	DET
inlawrev-2531	350	11	dishonest	dishonest	NOUN
inlawrev-2531	350	12	with	with	ADP
inlawrev-2531	350	13	an	an	DET
inlawrev-2531	350	14	incontrovertible	incontrovertible	ADJ
inlawrev-2531	350	15	method	method	NOUN
inlawrev-2531	350	16	of	of	ADP
inlawrev-2531	350	17	avoiding	avoid	VERB
inlawrev-2531	350	18	liability	liability	NOUN
inlawrev-2531	350	19	by	by	ADP
inlawrev-2531	350	20	merely	merely	ADV
inlawrev-2531	350	21	disclaiming	disclaim	VERB
inlawrev-2531	350	22	ownership	ownership	NOUN
inlawrev-2531	350	23	,	,	PUNCT
inlawrev-2531	350	24	possession	possession	NOUN
inlawrev-2531	350	25	,	,	PUNCT
inlawrev-2531	350	26	or	or	CCONJ
inlawrev-2531	350	27	control	control	NOUN
inlawrev-2531	350	28	of	of	ADP
inlawrev-2531	350	29	the	the	DET
inlawrev-2531	350	30	property	property	NOUN
inlawrev-2531	350	31	in	in	ADP
inlawrev-2531	350	32	question	question	NOUN
inlawrev-2531	350	33	.	.	PUNCT
inlawrev-2531	351	1	the	the	DET
inlawrev-2531	351	2	south	south	PROPN
inlawrev-2531	351	3	shore	shore	PROPN
inlawrev-2531	351	4	marina	marina	PROPN
inlawrev-2531	351	5	case	case	NOUN
inlawrev-2531	351	6	provides	provide	VERB
inlawrev-2531	351	7	the	the	DET
inlawrev-2531	351	8	basic	basic	ADJ
inlawrev-2531	351	9	guidelines	guideline	NOUN
inlawrev-2531	351	10	for	for	ADP
inlawrev-2531	351	11	judicial	judicial	ADJ
inlawrev-2531	351	12	review	review	NOUN
inlawrev-2531	351	13	of	of	ADP
inlawrev-2531	351	14	future	future	ADJ
inlawrev-2531	351	15	state	state	NOUN
inlawrev-2531	351	16	tax	tax	NOUN
inlawrev-2531	351	17	board	board	NOUN
inlawrev-2531	351	18	decisions	decision	NOUN
inlawrev-2531	351	19	and	and	CCONJ
inlawrev-2531	351	20	re	re	VERB
inlawrev-2531	351	21	-	-	VERB
inlawrev-2531	351	22	emphasizes	emphasize	VERB
inlawrev-2531	351	23	that	that	SCONJ
inlawrev-2531	351	24	the	the	DET
inlawrev-2531	351	25	burden	burden	NOUN
inlawrev-2531	351	26	of	of	ADP
inlawrev-2531	351	27	proving	prove	VERB
inlawrev-2531	351	28	nonliability	nonliability	NOUN
inlawrev-2531	351	29	is	be	AUX
inlawrev-2531	351	30	clearly	clearly	ADV
inlawrev-2531	351	31	on	on	ADP
inlawrev-2531	351	32	the	the	DET
inlawrev-2531	351	33	taxpayer	taxpayer	NOUN
inlawrev-2531	351	34	.	.	PUNCT
inlawrev-2531	352	1	while	while	SCONJ
inlawrev-2531	352	2	the	the	DET
inlawrev-2531	352	3	express	express	ADJ
inlawrev-2531	352	4	requirements	requirement	NOUN
inlawrev-2531	352	5	of	of	ADP
inlawrev-2531	352	6	the	the	DET
inlawrev-2531	352	7	administrative	administrative	PROPN
inlawrev-2531	352	8	adjudication	adjudication	NOUN
inlawrev-2531	352	9	act	act	NOUN
inlawrev-2531	352	10	may	may	AUX
inlawrev-2531	352	11	not	not	PART
inlawrev-2531	352	12	apply	apply	VERB
inlawrev-2531	352	13	to	to	ADP
inlawrev-2531	352	14	state	state	NOUN
inlawrev-2531	352	15	tax	tax	NOUN
inlawrev-2531	352	16	board	board	NOUN
inlawrev-2531	352	17	decisions	decision	NOUN
inlawrev-2531	352	18	,	,	PUNCT
inlawrev-2531	352	19	the	the	DET
inlawrev-2531	352	20	court	court	NOUN
inlawrev-2531	352	21	has	have	AUX
inlawrev-2531	352	22	once	once	ADV
inlawrev-2531	352	23	again	again	ADV
inlawrev-2531	352	24	recognized	recognize	VERB
inlawrev-2531	352	25	that	that	SCONJ
inlawrev-2531	352	26	this	this	DET
inlawrev-2531	352	27	agency	agency	NOUN
inlawrev-2531	352	28	and	and	CCONJ
inlawrev-2531	352	29	the	the	DET
inlawrev-2531	352	30	reviewing	reviewing	NOUN
inlawrev-2531	352	31	courts	court	NOUN
inlawrev-2531	352	32	will	will	AUX
inlawrev-2531	352	33	be	be	AUX
inlawrev-2531	352	34	subject	subject	ADJ
inlawrev-2531	352	35	to	to	ADP
inlawrev-2531	352	36	basic	basic	ADJ
inlawrev-2531	352	37	administrative	administrative	ADJ
inlawrev-2531	352	38	law	law	NOUN
inlawrev-2531	352	39	requirements	requirement	NOUN
inlawrev-2531	352	40	which	which	PRON
inlawrev-2531	352	41	are	be	AUX
inlawrev-2531	352	42	substantially	substantially	ADV
inlawrev-2531	352	43	equivalent	equivalent	ADJ
inlawrev-2531	352	44	to	to	ADP
inlawrev-2531	352	45	the	the	DET
inlawrev-2531	352	46	requirements	requirement	NOUN
inlawrev-2531	352	47	under	under	ADP
inlawrev-2531	352	48	the	the	DET
inlawrev-2531	352	49	administrative	administrative	PROPN
inlawrev-2531	352	50	adjudication	adjudication	PROPN
inlawrev-2531	352	51	act	act	PROPN
inlawrev-2531	352	52	.	.	PUNCT
inlawrev-2531	353	1	e.	e.	PROPN
inlawrev-2531	353	2	legislative	legislative	PROPN
inlawrev-2531	353	3	developments	development	NOUN
inlawrev-2531	353	4	as	as	SCONJ
inlawrev-2531	353	5	previously	previously	ADV
inlawrev-2531	353	6	noted	note	VERB
inlawrev-2531	353	7	,	,	PUNCT
inlawrev-2531	353	8	the	the	DET
inlawrev-2531	353	9	actions	action	NOUN
inlawrev-2531	353	10	of	of	ADP
inlawrev-2531	353	11	the	the	DET
inlawrev-2531	353	12	1982	1982	NUM
inlawrev-2531	353	13	general	general	ADJ
inlawrev-2531	353	14	assembly	assembly	NOUN
inlawrev-2531	353	15	with	with	ADP
inlawrev-2531	353	16	respect	respect	NOUN
inlawrev-2531	353	17	to	to	ADP
inlawrev-2531	353	18	title	title	NOUN
inlawrev-2531	353	19	6	6	NUM
inlawrev-2531	353	20	of	of	ADP
inlawrev-2531	353	21	the	the	DET
inlawrev-2531	353	22	indiana	indiana	PROPN
inlawrev-2531	353	23	code	code	PROPN
inlawrev-2531	353	24	can	can	AUX
inlawrev-2531	353	25	not	not	PART
inlawrev-2531	353	26	be	be	AUX
inlawrev-2531	353	27	considered	consider	VERB
inlawrev-2531	353	28	extraordinarily	extraordinarily	ADV
inlawrev-2531	353	29	significant	significant	ADJ
inlawrev-2531	353	30	from	from	ADP
inlawrev-2531	353	31	a	a	DET
inlawrev-2531	353	32	purely	purely	ADV
inlawrev-2531	353	33	legal	legal	ADJ
inlawrev-2531	353	34	standpoint	standpoint	NOUN
inlawrev-2531	353	35	.	.	PUNCT
inlawrev-2531	354	1	rather	rather	ADV
inlawrev-2531	354	2	,	,	PUNCT
inlawrev-2531	354	3	much	much	ADJ
inlawrev-2531	354	4	of	of	ADP
inlawrev-2531	354	5	the	the	DET
inlawrev-2531	354	6	legislative	legislative	ADJ
inlawrev-2531	354	7	activity	activity	NOUN
inlawrev-2531	354	8	may	may	AUX
inlawrev-2531	354	9	be	be	AUX
inlawrev-2531	354	10	viewed	view	VERB
inlawrev-2531	354	11	as	as	ADP
inlawrev-2531	354	12	a	a	DET
inlawrev-2531	354	13	political	political	ADJ
inlawrev-2531	354	14	response	response	NOUN
inlawrev-2531	354	15	to	to	ADP
inlawrev-2531	354	16	the	the	DET
inlawrev-2531	354	17	budgetary	budgetary	ADJ
inlawrev-2531	354	18	concerns	concern	NOUN
inlawrev-2531	354	19	engendered	engender	VERB
inlawrev-2531	354	20	by	by	ADP
inlawrev-2531	354	21	the	the	DET
inlawrev-2531	354	22	decrease	decrease	NOUN
inlawrev-2531	354	23	in	in	ADP
inlawrev-2531	354	24	state	state	NOUN
inlawrev-2531	354	25	revenues	revenue	NOUN
inlawrev-2531	354	26	which	which	PRON
inlawrev-2531	354	27	has	have	AUX
inlawrev-2531	354	28	resulted	result	VERB
inlawrev-2531	354	29	from	from	ADP
inlawrev-2531	354	30	national	national	ADJ
inlawrev-2531	354	31	economic	economic	ADJ
inlawrev-2531	354	32	problems	problem	NOUN
inlawrev-2531	354	33	and	and	CCONJ
inlawrev-2531	354	34	from	from	ADP
inlawrev-2531	354	35	the	the	DET
inlawrev-2531	354	36	decrease	decrease	NOUN
inlawrev-2531	354	37	in	in	ADP
inlawrev-2531	354	38	certain	certain	ADJ
inlawrev-2531	354	39	tax	tax	NOUN
inlawrev-2531	354	40	rates	rate	NOUN
inlawrev-2531	354	41	which	which	PRON
inlawrev-2531	354	42	indiana	indiana	PROPN
inlawrev-2531	354	43	taxpayers	taxpayer	NOUN
inlawrev-2531	354	44	have	have	AUX
inlawrev-2531	354	45	enjoyed	enjoy	VERB
inlawrev-2531	354	46	over	over	ADP
inlawrev-2531	354	47	the	the	DET
inlawrev-2531	354	48	past	past	ADJ
inlawrev-2531	354	49	few	few	ADJ
inlawrev-2531	354	50	years.^^	years.^^	NOUN
inlawrev-2531	354	51	furthermore	furthermore	ADV
inlawrev-2531	354	52	,	,	PUNCT
inlawrev-2531	354	53	a	a	DET
inlawrev-2531	354	54	substantial	substantial	ADJ
inlawrev-2531	354	55	portion	portion	NOUN
inlawrev-2531	354	56	of	of	ADP
inlawrev-2531	354	57	the	the	DET
inlawrev-2531	354	58	significant	significant	ADJ
inlawrev-2531	354	59	legislative	legislative	ADJ
inlawrev-2531	354	60	activity	activity	NOUN
inlawrev-2531	354	61	can	can	AUX
inlawrev-2531	354	62	be	be	AUX
inlawrev-2531	354	63	attributed	attribute	VERB
inlawrev-2531	354	64	to	to	ADP
inlawrev-2531	354	65	the	the	DET
inlawrev-2531	354	66	legislative	legislative	ADJ
inlawrev-2531	354	67	response	response	NOUN
inlawrev-2531	354	68	to	to	ADP
inlawrev-2531	354	69	erta	erta	NOUN
inlawrev-2531	354	70	.	.	PUNCT
inlawrev-2531	354	71	''	''	PUNCT
inlawrev-2531	355	1	the	the	DET
inlawrev-2531	355	2	following	follow	VERB
inlawrev-2531	355	3	is	be	AUX
inlawrev-2531	355	4	a	a	DET
inlawrev-2531	355	5	summary	summary	NOUN
inlawrev-2531	355	6	of	of	ADP
inlawrev-2531	355	7	the	the	DET
inlawrev-2531	355	8	actions	action	NOUN
inlawrev-2531	355	9	of	of	ADP
inlawrev-2531	355	10	the	the	DET
inlawrev-2531	355	11	1982	1982	NUM
inlawrev-2531	355	12	general	general	ADJ
inlawrev-2531	355	13	assembly	assembly	NOUN
inlawrev-2531	355	14	relating	relate	VERB
inlawrev-2531	355	15	to	to	ADP
inlawrev-2531	355	16	indiana	indiana	PROPN
inlawrev-2531	355	17	taxation	taxation	PROPN
inlawrev-2531	355	18	which	which	PRON
inlawrev-2531	355	19	are	be	AUX
inlawrev-2531	355	20	deemed	deem	VERB
inlawrev-2531	355	21	to	to	PART
inlawrev-2531	355	22	be	be	AUX
inlawrev-2531	355	23	significant	significant	ADJ
inlawrev-2531	355	24	by	by	ADP
inlawrev-2531	355	25	the	the	DET
inlawrev-2531	355	26	author	author	NOUN
inlawrev-2531	355	27	.	.	PUNCT
inlawrev-2531	356	1	of	of	ADP
inlawrev-2531	356	2	course	course	NOUN
inlawrev-2531	356	3	,	,	PUNCT
inlawrev-2531	356	4	other	other	ADJ
inlawrev-2531	356	5	legislative	legislative	ADJ
inlawrev-2531	356	6	actions	action	NOUN
inlawrev-2531	356	7	may	may	AUX
inlawrev-2531	356	8	have	have	VERB
inlawrev-2531	356	9	significance	significance	NOUN
inlawrev-2531	356	10	in	in	ADP
inlawrev-2531	356	11	individualized	individualized	ADJ
inlawrev-2531	356	12	cases	case	NOUN
inlawrev-2531	356	13	.	.	PUNCT
inlawrev-2531	357	1	1	1	X
inlawrev-2531	357	2	.	.	X
inlawrev-2531	357	3	net	net	ADJ
inlawrev-2531	357	4	income	income	NOUN
inlawrev-2531	357	5	taxes	taxis	NOUN
inlawrev-2531	357	6	.	.	PUNCT
inlawrev-2531	357	7	—	—	PUNCT
inlawrev-2531	357	8	a.	a.	PROPN
inlawrev-2531	357	9	general	general	ADJ
inlawrev-2531	357	10	changes	change	NOUN
inlawrev-2531	357	11	based	base	VERB
inlawrev-2531	357	12	on	on	ADP
inlawrev-2531	357	13	the	the	DET
inlawrev-2531	357	14	economic	economic	ADJ
inlawrev-2531	357	15	recovery	recovery	NOUN
inlawrev-2531	357	16	tax	tax	NOUN
inlawrev-2531	357	17	act	act	NOUN
inlawrev-2531	357	18	of	of	ADP
inlawrev-2531	357	19	1981	1981	NUM
inlawrev-2531	357	20	(	(	PUNCT
inlawrev-2531	357	21	erta	erta	NOUN
inlawrev-2531	357	22	)	)	PUNCT
inlawrev-2531	357	23	.	.	PUNCT
inlawrev-2531	358	1	—	—	PUNCT
inlawrev-2531	358	2	the	the	DET
inlawrev-2531	358	3	income	income	NOUN
inlawrev-2531	358	4	tax	tax	NOUN
inlawrev-2531	358	5	provisions	provision	NOUN
inlawrev-2531	358	6	of	of	ADP
inlawrev-2531	358	7	title	title	NOUN
inlawrev-2531	358	8	6	6	NUM
inlawrev-2531	358	9	contain	contain	VERB
inlawrev-2531	358	10	various	various	ADJ
inlawrev-2531	358	11	references	reference	NOUN
inlawrev-2531	358	12	to	to	ADP
inlawrev-2531	358	13	the	the	DET
inlawrev-2531	358	14	internal	internal	ADJ
inlawrev-2531	358	15	revenue	revenue	NOUN
inlawrev-2531	358	16	code	code	NOUN
inlawrev-2531	358	17	.	.	PUNCT
inlawrev-2531	359	1	*	*	PUNCT
inlawrev-2531	359	2	*	*	PUNCT
inlawrev-2531	359	3	these	these	DET
inlawrev-2531	359	4	'	'	PUNCT
inlawrev-2531	359	5	^422	^422	ADJ
inlawrev-2531	359	6	n.e.2d	n.e.2d	NOUN
inlawrev-2531	359	7	at	at	ADP
inlawrev-2531	359	8	735	735	NUM
inlawrev-2531	359	9	(	(	PUNCT
inlawrev-2531	359	10	citing	cite	VERB
inlawrev-2531	359	11	prudential	prudential	PROPN
inlawrev-2531	359	12	casualty	casualty	PROPN
inlawrev-2531	359	13	co.	co.	PROPN
inlawrev-2531	359	14	v.	v.	ADP
inlawrev-2531	359	15	state	state	PROPN
inlawrev-2531	359	16	,	,	PUNCT
inlawrev-2531	359	17	194	194	NUM
inlawrev-2531	359	18	ind	ind	NOUN
inlawrev-2531	359	19	.	.	PUNCT
inlawrev-2531	360	1	542	542	NUM
inlawrev-2531	360	2	,	,	PUNCT
inlawrev-2531	360	3	143	143	NUM
inlawrev-2531	360	4	n.e	n.e	PROPN
inlawrev-2531	360	5	.	.	PROPN
inlawrev-2531	361	1	631	631	NUM
inlawrev-2531	361	2	(	(	PUNCT
inlawrev-2531	361	3	1924	1924	NUM
inlawrev-2531	361	4	)	)	PUNCT
inlawrev-2531	361	5	;	;	PUNCT
inlawrev-2531	362	1	buck	buck	PROPN
inlawrev-2531	362	2	v.	v.	ADP
inlawrev-2531	362	3	miller	miller	PROPN
inlawrev-2531	362	4	,	,	PUNCT
inlawrev-2531	362	5	147	147	NUM
inlawrev-2531	362	6	ind	ind	NOUN
inlawrev-2531	362	7	.	.	PUNCT
inlawrev-2531	363	1	586	586	NUM
inlawrev-2531	363	2	,	,	PUNCT
inlawrev-2531	363	3	47	47	NUM
inlawrev-2531	363	4	n.e	n.e	NOUN
inlawrev-2531	363	5	.	.	PROPN
inlawrev-2531	363	6	8	8	NUM
inlawrev-2531	363	7	(	(	PUNCT
inlawrev-2531	363	8	1896	1896	NUM
inlawrev-2531	363	9	)	)	PUNCT
inlawrev-2531	363	10	;	;	PUNCT
inlawrev-2531	363	11	fell	fall	VERB
inlawrev-2531	363	12	v.	v.	ADP
inlawrev-2531	363	13	west	west	NOUN
inlawrev-2531	363	14	,	,	PUNCT
inlawrev-2531	363	15	35	35	NUM
inlawrev-2531	363	16	ind	ind	NOUN
inlawrev-2531	363	17	.	.	PUNCT
inlawrev-2531	364	1	app	app	PROPN
inlawrev-2531	364	2	.	.	PROPN
inlawrev-2531	364	3	20	20	NUM
inlawrev-2531	364	4	,	,	PUNCT
inlawrev-2531	364	5	73	73	NUM
inlawrev-2531	364	6	n.e	n.e	PROPN
inlawrev-2531	364	7	.	.	PROPN
inlawrev-2531	364	8	719	719	NUM
inlawrev-2531	364	9	(	(	PUNCT
inlawrev-2531	364	10	1905	1905	NUM
inlawrev-2531	364	11	)	)	PUNCT
inlawrev-2531	364	12	)	)	PUNCT
inlawrev-2531	364	13	.	.	PUNCT
inlawrev-2531	365	1	^^the	^^the	DET
inlawrev-2531	365	2	gross	gross	ADJ
inlawrev-2531	365	3	income	income	NOUN
inlawrev-2531	365	4	tax	tax	NOUN
inlawrev-2531	365	5	phase	phase	NOUN
inlawrev-2531	365	6	out	out	ADP
inlawrev-2531	365	7	,	,	PUNCT
inlawrev-2531	365	8	begun	begin	VERB
inlawrev-2531	365	9	in	in	ADP
inlawrev-2531	365	10	1973	1973	NUM
inlawrev-2531	365	11	,	,	PUNCT
inlawrev-2531	365	12	has	have	AUX
inlawrev-2531	365	13	seen	see	VERB
inlawrev-2531	365	14	the	the	DET
inlawrev-2531	365	15	tax	tax	NOUN
inlawrev-2531	365	16	rates	rate	NOUN
inlawrev-2531	365	17	reduced	reduce	VERB
inlawrev-2531	365	18	from	from	ADP
inlawrev-2531	365	19	2	2	NUM
inlawrev-2531	365	20	%	%	NOUN
inlawrev-2531	365	21	to	to	PART
inlawrev-2531	365	22	1.3	1.3	NUM
inlawrev-2531	365	23	%	%	NOUN
inlawrev-2531	365	24	at	at	ADP
inlawrev-2531	365	25	the	the	DET
inlawrev-2531	365	26	retail	retail	ADJ
inlawrev-2531	365	27	level	level	NOUN
inlawrev-2531	365	28	and	and	CCONJ
inlawrev-2531	365	29	from	from	ADP
inlawrev-2531	365	30	5	5	NUM
inlawrev-2531	365	31	%	%	NOUN
inlawrev-2531	365	32	to	to	ADP
inlawrev-2531	365	33	.325	.325	NUM
inlawrev-2531	365	34	%	%	NOUN
inlawrev-2531	365	35	at	at	ADP
inlawrev-2531	365	36	the	the	DET
inlawrev-2531	365	37	wholesale	wholesale	ADJ
inlawrev-2531	365	38	level	level	NOUN
inlawrev-2531	365	39	.	.	PUNCT
inlawrev-2531	366	1	ind	ind	NOUN
inlawrev-2531	366	2	.	.	PUNCT
inlawrev-2531	367	1	code	code	PROPN
inlawrev-2531	367	2	§	§	PROPN
inlawrev-2531	367	3	6	6	NUM
inlawrev-2531	367	4	-	-	SYM
inlawrev-2531	367	5	2	2	NUM
inlawrev-2531	367	6	-	-	PUNCT
inlawrev-2531	367	7	1	1	NUM
inlawrev-2531	367	8	-	-	SYM
inlawrev-2531	367	9	3	3	NUM
inlawrev-2531	367	10	(	(	PUNCT
inlawrev-2531	367	11	1976	1976	NUM
inlawrev-2531	367	12	)	)	PUNCT
inlawrev-2531	367	13	(	(	PUNCT
inlawrev-2531	367	14	repealed	repeal	VERB
inlawrev-2531	367	15	1981	1981	NUM
inlawrev-2531	367	16	)	)	PUNCT
inlawrev-2531	367	17	;	;	PUNCT
inlawrev-2531	367	18	i	i	PROPN
inlawrev-2531	367	19	d.	d.	PROPN
inlawrev-2531	367	20	§	§	PROPN
inlawrev-2531	367	21	6	6	NUM
inlawrev-2531	367	22	-	-	SYM
inlawrev-2531	367	23	2.1	2.1	NUM
inlawrev-2531	367	24	-	-	PUNCT
inlawrev-2531	367	25	2	2	NUM
inlawrev-2531	367	26	-	-	SYM
inlawrev-2531	367	27	3	3	NUM
inlawrev-2531	367	28	(	(	PUNCT
inlawrev-2531	367	29	1982	1982	NUM
inlawrev-2531	367	30	)	)	PUNCT
inlawrev-2531	367	31	.	.	PUNCT
inlawrev-2531	368	1	the	the	DET
inlawrev-2531	368	2	adjusted	adjust	VERB
inlawrev-2531	368	3	gross	gross	ADJ
inlawrev-2531	368	4	income	income	NOUN
inlawrev-2531	368	5	tax	tax	NOUN
inlawrev-2531	368	6	rate	rate	NOUN
inlawrev-2531	368	7	for	for	ADP
inlawrev-2531	368	8	individuals	individual	NOUN
inlawrev-2531	368	9	is	be	AUX
inlawrev-2531	368	10	now	now	ADV
inlawrev-2531	368	11	1.9	1.9	NUM
inlawrev-2531	368	12	%	%	NOUN
inlawrev-2531	368	13	as	as	SCONJ
inlawrev-2531	368	14	opposed	oppose	VERB
inlawrev-2531	368	15	to	to	ADP
inlawrev-2531	368	16	the	the	DET
inlawrev-2531	368	17	former	former	ADJ
inlawrev-2531	368	18	2	2	NUM
inlawrev-2531	368	19	%	%	NOUN
inlawrev-2531	368	20	rate	rate	NOUN
inlawrev-2531	368	21	.	.	PUNCT
inlawrev-2531	369	1	i	i	PRON
inlawrev-2531	369	2	d.	d.	PROPN
inlawrev-2531	369	3	§	§	PROPN
inlawrev-2531	369	4	6	6	NUM
inlawrev-2531	369	5	-	-	SYM
inlawrev-2531	369	6	3	3	NUM
inlawrev-2531	369	7	-	-	PUNCT
inlawrev-2531	369	8	2	2	NUM
inlawrev-2531	369	9	-	-	SYM
inlawrev-2531	369	10	1	1	NUM
inlawrev-2531	369	11	(	(	PUNCT
inlawrev-2531	369	12	1982	1982	NUM
inlawrev-2531	369	13	)	)	PUNCT
inlawrev-2531	369	14	.	.	PUNCT
inlawrev-2531	370	1	the	the	DET
inlawrev-2531	370	2	phase	phase	NOUN
inlawrev-2531	370	3	out	out	ADP
inlawrev-2531	370	4	of	of	ADP
inlawrev-2531	370	5	the	the	DET
inlawrev-2531	370	6	tax	tax	NOUN
inlawrev-2531	370	7	on	on	ADP
inlawrev-2531	370	8	intangibles	intangible	NOUN
inlawrev-2531	370	9	begins	begin	VERB
inlawrev-2531	370	10	this	this	DET
inlawrev-2531	370	11	calendar	calendar	NOUN
inlawrev-2531	370	12	year	year	NOUN
inlawrev-2531	370	13	with	with	ADP
inlawrev-2531	370	14	the	the	DET
inlawrev-2531	370	15	rate	rate	NOUN
inlawrev-2531	370	16	reduction	reduction	NOUN
inlawrev-2531	370	17	from	from	ADP
inlawrev-2531	370	18	.25	.25	NUM
inlawrev-2531	370	19	%	%	NOUN
inlawrev-2531	370	20	to	to	PART
inlawrev-2531	370	21	.233	.233	NUM
inlawrev-2531	370	22	%	%	NOUN
inlawrev-2531	370	23	.	.	PUNCT
inlawrev-2531	371	1	i	i	PRON
inlawrev-2531	371	2	d.	d.	PROPN
inlawrev-2531	371	3	§	§	PROPN
inlawrev-2531	371	4	6	6	NUM
inlawrev-2531	371	5	-	-	SYM
inlawrev-2531	371	6	5.1	5.1	NUM
inlawrev-2531	371	7	-	-	PUNCT
inlawrev-2531	371	8	2	2	NUM
inlawrev-2531	371	9	-	-	SYM
inlawrev-2531	371	10	2	2	NUM
inlawrev-2531	371	11	(	(	PUNCT
inlawrev-2531	371	12	1982	1982	NUM
inlawrev-2531	371	13	)	)	PUNCT
inlawrev-2531	371	14	.	.	PUNCT
inlawrev-2531	372	1	''	''	PUNCT
inlawrev-2531	372	2	see	see	VERB
inlawrev-2531	372	3	act	act	NOUN
inlawrev-2531	372	4	of	of	ADP
inlawrev-2531	372	5	feb	feb	PROPN
inlawrev-2531	372	6	.	.	PROPN
inlawrev-2531	372	7	25	25	NUM
inlawrev-2531	372	8	,	,	PUNCT
inlawrev-2531	372	9	1982	1982	NUM
inlawrev-2531	372	10	,	,	PUNCT
inlawrev-2531	372	11	pub	pub	NOUN
inlawrev-2531	372	12	.	.	PUNCT
inlawrev-2531	373	1	l.	l.	PROPN
inlawrev-2531	373	2	no	no	INTJ
inlawrev-2531	373	3	.	.	PROPN
inlawrev-2531	373	4	52	52	NUM
inlawrev-2531	373	5	,	,	PUNCT
inlawrev-2531	373	6	1982	1982	NUM
inlawrev-2531	373	7	ind	ind	NOUN
inlawrev-2531	373	8	.	.	PUNCT
inlawrev-2531	374	1	acts	act	VERB
inlawrev-2531	374	2	494	494	NUM
inlawrev-2531	374	3	.	.	PUNCT
inlawrev-2531	374	4	^see	^see	NUM
inlawrev-2531	374	5	,	,	PUNCT
inlawrev-2531	374	6	e.g.	e.g.	ADV
inlawrev-2531	374	7	,	,	PUNCT
inlawrev-2531	374	8	ind	ind	PROPN
inlawrev-2531	374	9	.	.	PUNCT
inlawrev-2531	375	1	code	code	PROPN
inlawrev-2531	375	2	§	§	PROPN
inlawrev-2531	375	3	6	6	NUM
inlawrev-2531	375	4	-	-	SYM
inlawrev-2531	375	5	3	3	NUM
inlawrev-2531	375	6	-	-	PUNCT
inlawrev-2531	375	7	1	1	NUM
inlawrev-2531	375	8	-	-	SYM
inlawrev-2531	375	9	11	11	NUM
inlawrev-2531	375	10	(	(	PUNCT
inlawrev-2531	375	11	1982	1982	NUM
inlawrev-2531	375	12	)	)	PUNCT
inlawrev-2531	375	13	(	(	PUNCT
inlawrev-2531	375	14	defining	define	VERB
inlawrev-2531	375	15	"	"	PUNCT
inlawrev-2531	375	16	internal	internal	ADJ
inlawrev-2531	375	17	revenue	revenue	NOUN
inlawrev-2531	375	18	code	code	NOUN
inlawrev-2531	375	19	"	"	PUNCT
inlawrev-2531	375	20	for	for	ADP
inlawrev-2531	375	21	adjusted	adjust	VERB
inlawrev-2531	375	22	gross	gross	ADJ
inlawrev-2531	375	23	income	income	NOUN
inlawrev-2531	375	24	tax	tax	NOUN
inlawrev-2531	375	25	purposes	purpose	NOUN
inlawrev-2531	375	26	)	)	PUNCT
inlawrev-2531	375	27	;	;	PUNCT
inlawrev-2531	375	28	i	i	PROPN
inlawrev-2531	375	29	d.	d.	PROPN
inlawrev-2531	375	30	§	§	PROPN
inlawrev-2531	375	31	6	6	NUM
inlawrev-2531	375	32	-	-	SYM
inlawrev-2531	375	33	3	3	NUM
inlawrev-2531	375	34	-	-	PUNCT
inlawrev-2531	375	35	1	1	NUM
inlawrev-2531	375	36	-	-	SYM
inlawrev-2531	375	37	17	17	NUM
inlawrev-2531	375	38	(	(	PUNCT
inlawrev-2531	375	39	incorporating	incorporate	VERB
inlawrev-2531	375	40	by	by	ADP
inlawrev-2531	375	41	reference	reference	NOUN
inlawrev-2531	375	42	internal	internal	PROPN
inlawrev-2531	375	43	revenue	revenue	NOUN
inlawrev-2531	375	44	code	code	NOUN
inlawrev-2531	375	45	sections	section	NOUN
inlawrev-2531	375	46	)	)	PUNCT
inlawrev-2531	375	47	.	.	PUNCT
inlawrev-2531	376	1	1983	1983	NUM
inlawrev-2531	376	2	]	]	PUNCT
inlawrev-2531	376	3	survey	survey	NOUN
inlawrev-2531	376	4	-	-	PUNCT
inlawrev-2531	376	5	taxation	taxation	NOUN
inlawrev-2531	376	6	371	371	NUM
inlawrev-2531	376	7	references	reference	NOUN
inlawrev-2531	376	8	are	be	AUX
inlawrev-2531	376	9	to	to	ADP
inlawrev-2531	376	10	the	the	DET
inlawrev-2531	376	11	provisions	provision	NOUN
inlawrev-2531	376	12	of	of	ADP
inlawrev-2531	376	13	the	the	DET
inlawrev-2531	376	14	internal	internal	ADJ
inlawrev-2531	376	15	revenue	revenue	NOUN
inlawrev-2531	376	16	code	code	NOUN
inlawrev-2531	376	17	in	in	ADP
inlawrev-2531	376	18	effect	effect	NOUN
inlawrev-2531	376	19	on	on	ADP
inlawrev-2531	376	20	a	a	DET
inlawrev-2531	376	21	particular	particular	ADJ
inlawrev-2531	376	22	date	date	NOUN
inlawrev-2531	376	23	.	.	PUNCT
inlawrev-2531	377	1	with	with	ADP
inlawrev-2531	377	2	the	the	DET
inlawrev-2531	377	3	adoption	adoption	NOUN
inlawrev-2531	377	4	,	,	PUNCT
inlawrev-2531	377	5	by	by	ADP
inlawrev-2531	377	6	congress	congress	PROPN
inlawrev-2531	377	7	,	,	PUNCT
inlawrev-2531	377	8	of	of	ADP
inlawrev-2531	377	9	erta	erta	NOUN
inlawrev-2531	377	10	and	and	CCONJ
inlawrev-2531	377	11	the	the	DET
inlawrev-2531	377	12	various	various	ADJ
inlawrev-2531	377	13	provisions	provision	NOUN
inlawrev-2531	377	14	therein	therein	ADV
inlawrev-2531	377	15	affecting	affect	VERB
inlawrev-2531	377	16	federal	federal	ADJ
inlawrev-2531	377	17	tax	tax	NOUN
inlawrev-2531	377	18	computations	computation	NOUN
inlawrev-2531	377	19	which	which	PRON
inlawrev-2531	377	20	are	be	AUX
inlawrev-2531	377	21	the	the	DET
inlawrev-2531	377	22	starting	starting	NOUN
inlawrev-2531	377	23	point	point	NOUN
inlawrev-2531	377	24	for	for	ADP
inlawrev-2531	377	25	state	state	NOUN
inlawrev-2531	377	26	net	net	ADJ
inlawrev-2531	377	27	income	income	NOUN
inlawrev-2531	377	28	tax	tax	NOUN
inlawrev-2531	377	29	computations	computation	NOUN
inlawrev-2531	377	30	for	for	ADP
inlawrev-2531	377	31	the	the	DET
inlawrev-2531	377	32	1981	1981	NUM
inlawrev-2531	377	33	tax	tax	NOUN
inlawrev-2531	377	34	year	year	NOUN
inlawrev-2531	377	35	and	and	CCONJ
inlawrev-2531	377	36	future	future	ADJ
inlawrev-2531	377	37	years	year	NOUN
inlawrev-2531	377	38	,	,	PUNCT
inlawrev-2531	377	39	the	the	DET
inlawrev-2531	377	40	title	title	NOUN
inlawrev-2531	377	41	6	6	NUM
inlawrev-2531	377	42	references	reference	NOUN
inlawrev-2531	377	43	to	to	ADP
inlawrev-2531	377	44	the	the	DET
inlawrev-2531	377	45	internal	internal	ADJ
inlawrev-2531	377	46	revenue	revenue	NOUN
inlawrev-2531	377	47	code	code	NOUN
inlawrev-2531	377	48	,	,	PUNCT
inlawrev-2531	377	49	in	in	ADP
inlawrev-2531	377	50	effect	effect	NOUN
inlawrev-2531	377	51	,	,	PUNCT
inlawrev-2531	377	52	became	become	VERB
inlawrev-2531	377	53	dated	date	VERB
inlawrev-2531	377	54	.	.	PUNCT
inlawrev-2531	378	1	in	in	ADP
inlawrev-2531	378	2	adopting	adopt	VERB
inlawrev-2531	378	3	public	public	ADJ
inlawrev-2531	378	4	law	law	NOUN
inlawrev-2531	378	5	52,^^	52,^^	PROPN
inlawrev-2531	378	6	the	the	DET
inlawrev-2531	378	7	indiana	indiana	PROPN
inlawrev-2531	378	8	legislature	legislature	PROPN
inlawrev-2531	378	9	revised	revise	VERB
inlawrev-2531	378	10	and	and	CCONJ
inlawrev-2531	378	11	updated	update	VERB
inlawrev-2531	378	12	the	the	DET
inlawrev-2531	378	13	internal	internal	ADJ
inlawrev-2531	378	14	revenue	revenue	NOUN
inlawrev-2531	378	15	code	code	NOUN
inlawrev-2531	378	16	references	reference	NOUN
inlawrev-2531	378	17	to	to	PART
inlawrev-2531	378	18	include	include	VERB
inlawrev-2531	378	19	both	both	CCONJ
inlawrev-2531	378	20	the	the	DET
inlawrev-2531	378	21	internal	internal	ADJ
inlawrev-2531	378	22	revenue	revenue	NOUN
inlawrev-2531	378	23	code	code	NOUN
inlawrev-2531	378	24	and	and	CCONJ
inlawrev-2531	378	25	the	the	DET
inlawrev-2531	378	26	regulations	regulation	NOUN
inlawrev-2531	378	27	thereunder	thereunder	NOUN
inlawrev-2531	378	28	,	,	PUNCT
inlawrev-2531	378	29	which	which	PRON
inlawrev-2531	378	30	became	become	VERB
inlawrev-2531	378	31	effective	effective	ADJ
inlawrev-2531	378	32	on	on	ADP
inlawrev-2531	378	33	january	january	PROPN
inlawrev-2531	378	34	1	1	NUM
inlawrev-2531	378	35	,	,	PUNCT
inlawrev-2531	378	36	1982	1982	NUM
inlawrev-2531	378	37	.	.	PUNCT
inlawrev-2531	379	1	as	as	ADP
inlawrev-2531	379	2	a	a	DET
inlawrev-2531	379	3	result	result	NOUN
inlawrev-2531	379	4	,	,	PUNCT
inlawrev-2531	379	5	the	the	DET
inlawrev-2531	379	6	amendments	amendment	NOUN
inlawrev-2531	379	7	to	to	ADP
inlawrev-2531	379	8	the	the	DET
inlawrev-2531	379	9	internal	internal	PROPN
inlawrev-2531	379	10	revenue	revenue	NOUN
inlawrev-2531	379	11	code	code	NOUN
inlawrev-2531	379	12	effected	effect	VERB
inlawrev-2531	379	13	by	by	ADP
inlawrev-2531	379	14	erta	erta	PROPN
inlawrev-2531	379	15	,	,	PUNCT
inlawrev-2531	379	16	which	which	PRON
inlawrev-2531	379	17	affect	affect	VERB
inlawrev-2531	379	18	taxable	taxable	ADJ
inlawrev-2531	379	19	years	year	NOUN
inlawrev-2531	379	20	beginning	begin	VERB
inlawrev-2531	379	21	after	after	ADP
inlawrev-2531	379	22	january	january	PROPN
inlawrev-2531	379	23	1	1	NUM
inlawrev-2531	379	24	,	,	PUNCT
inlawrev-2531	379	25	1982	1982	NUM
inlawrev-2531	379	26	,	,	PUNCT
inlawrev-2531	379	27	are	be	AUX
inlawrev-2531	379	28	effective	effective	ADJ
inlawrev-2531	379	29	for	for	ADP
inlawrev-2531	379	30	indiana	indiana	PROPN
inlawrev-2531	379	31	net	net	ADJ
inlawrev-2531	379	32	income	income	NOUN
inlawrev-2531	379	33	tax	tax	NOUN
inlawrev-2531	379	34	purposes	purpose	NOUN
inlawrev-2531	379	35	.	.	PUNCT
inlawrev-2531	380	1	in	in	ADP
inlawrev-2531	380	2	adapting	adapt	VERB
inlawrev-2531	380	3	erta	erta	NOUN
inlawrev-2531	380	4	to	to	ADP
inlawrev-2531	380	5	indiana	indiana	PROPN
inlawrev-2531	380	6	net	net	ADJ
inlawrev-2531	380	7	income	income	NOUN
inlawrev-2531	380	8	taxes	taxis	NOUN
inlawrev-2531	380	9	,	,	PUNCT
inlawrev-2531	380	10	however	however	ADV
inlawrev-2531	380	11	,	,	PUNCT
inlawrev-2531	380	12	the	the	DET
inlawrev-2531	380	13	indiana	indiana	PROPN
inlawrev-2531	380	14	legislature	legislature	NOUN
inlawrev-2531	380	15	either	either	CCONJ
inlawrev-2531	380	16	negated	negate	VERB
inlawrev-2531	380	17	or	or	CCONJ
inlawrev-2531	380	18	delayed	delay	VERB
inlawrev-2531	380	19	the	the	DET
inlawrev-2531	380	20	effect	effect	NOUN
inlawrev-2531	380	21	of	of	ADP
inlawrev-2531	380	22	certain	certain	ADJ
inlawrev-2531	380	23	specific	specific	ADJ
inlawrev-2531	380	24	portions	portion	NOUN
inlawrev-2531	380	25	of	of	ADP
inlawrev-2531	380	26	erta	erta	NOUN
inlawrev-2531	380	27	.	.	PUNCT
inlawrev-2531	381	1	for	for	ADP
inlawrev-2531	381	2	instance	instance	NOUN
inlawrev-2531	381	3	,	,	PUNCT
inlawrev-2531	381	4	the	the	DET
inlawrev-2531	381	5	new	new	ADJ
inlawrev-2531	381	6	accelerated	accelerate	VERB
inlawrev-2531	381	7	cost	cost	NOUN
inlawrev-2531	381	8	recovery	recovery	NOUN
inlawrev-2531	381	9	system	system	NOUN
inlawrev-2531	381	10	(	(	PUNCT
inlawrev-2531	381	11	acrs),^^	acrs),^^	PROPN
inlawrev-2531	381	12	which	which	PRON
inlawrev-2531	381	13	effectively	effectively	ADV
inlawrev-2531	381	14	replaces	replace	VERB
inlawrev-2531	381	15	the	the	DET
inlawrev-2531	381	16	federal	federal	ADJ
inlawrev-2531	381	17	depreciation	depreciation	NOUN
inlawrev-2531	381	18	system^^	system^^	VERB
inlawrev-2531	381	19	with	with	ADP
inlawrev-2531	381	20	respect	respect	NOUN
inlawrev-2531	381	21	to	to	ADP
inlawrev-2531	381	22	assets	asset	NOUN
inlawrev-2531	381	23	placed	place	VERB
inlawrev-2531	381	24	in	in	ADP
inlawrev-2531	381	25	service	service	NOUN
inlawrev-2531	381	26	during	during	ADP
inlawrev-2531	381	27	1981	1981	NUM
inlawrev-2531	381	28	,	,	PUNCT
inlawrev-2531	381	29	was	be	AUX
inlawrev-2531	381	30	not	not	PART
inlawrev-2531	381	31	made	make	VERB
inlawrev-2531	381	32	effective	effective	ADJ
inlawrev-2531	381	33	for	for	ADP
inlawrev-2531	381	34	indiana	indiana	PROPN
inlawrev-2531	381	35	tax	tax	NOUN
inlawrev-2531	381	36	purposes	purpose	NOUN
inlawrev-2531	381	37	until	until	ADP
inlawrev-2531	381	38	1982.^	1982.^	NUM
inlawrev-2531	381	39	®	®	NOUN
inlawrev-2531	381	40	that	that	PRON
inlawrev-2531	381	41	is	be	AUX
inlawrev-2531	381	42	,	,	PUNCT
inlawrev-2531	381	43	acrs	acr	NOUN
inlawrev-2531	381	44	does	do	AUX
inlawrev-2531	381	45	not	not	PART
inlawrev-2531	381	46	apply	apply	VERB
inlawrev-2531	381	47	to	to	ADP
inlawrev-2531	381	48	indiana	indiana	PROPN
inlawrev-2531	381	49	taxpayers	taxpayer	NOUN
inlawrev-2531	381	50	until	until	ADP
inlawrev-2531	381	51	tax	tax	NOUN
inlawrev-2531	381	52	years	year	NOUN
inlawrev-2531	381	53	which	which	PRON
inlawrev-2531	381	54	began	begin	VERB
inlawrev-2531	381	55	after	after	ADP
inlawrev-2531	381	56	1981	1981	NUM
inlawrev-2531	381	57	.	.	PUNCT
inlawrev-2531	382	1	thus	thus	ADV
inlawrev-2531	382	2	,	,	PUNCT
inlawrev-2531	382	3	for	for	ADP
inlawrev-2531	382	4	taxable	taxable	ADJ
inlawrev-2531	382	5	years	year	NOUN
inlawrev-2531	382	6	which	which	PRON
inlawrev-2531	382	7	began	begin	VERB
inlawrev-2531	382	8	in	in	ADP
inlawrev-2531	382	9	1981	1981	NUM
inlawrev-2531	382	10	,	,	PUNCT
inlawrev-2531	382	11	taxpayers	taxpayer	NOUN
inlawrev-2531	382	12	will	will	AUX
inlawrev-2531	382	13	be	be	AUX
inlawrev-2531	382	14	required	require	VERB
inlawrev-2531	382	15	to	to	PART
inlawrev-2531	382	16	use	use	VERB
inlawrev-2531	382	17	one	one	NUM
inlawrev-2531	382	18	system	system	NOUN
inlawrev-2531	382	19	,	,	PUNCT
inlawrev-2531	382	20	acrs	acr	NOUN
inlawrev-2531	382	21	,	,	PUNCT
inlawrev-2531	382	22	for	for	ADP
inlawrev-2531	382	23	federal	federal	ADJ
inlawrev-2531	382	24	tax	tax	NOUN
inlawrev-2531	382	25	purposes	purpose	NOUN
inlawrev-2531	382	26	and	and	CCONJ
inlawrev-2531	382	27	another	another	DET
inlawrev-2531	382	28	system	system	NOUN
inlawrev-2531	382	29	,	,	PUNCT
inlawrev-2531	382	30	depreciation	depreciation	NOUN
inlawrev-2531	382	31	,	,	PUNCT
inlawrev-2531	382	32	for	for	ADP
inlawrev-2531	382	33	state	state	NOUN
inlawrev-2531	382	34	tax	tax	NOUN
inlawrev-2531	382	35	purposes	purpose	NOUN
inlawrev-2531	382	36	.	.	PUNCT
inlawrev-2531	383	1	section	section	NOUN
inlawrev-2531	383	2	128	128	NUM
inlawrev-2531	383	3	of	of	ADP
inlawrev-2531	383	4	the	the	DET
inlawrev-2531	383	5	internal	internal	PROPN
inlawrev-2531	383	6	revenue	revenue	NOUN
inlawrev-2531	383	7	code	code	NOUN
inlawrev-2531	383	8	provides	provide	VERB
inlawrev-2531	383	9	for	for	ADP
inlawrev-2531	383	10	an	an	DET
inlawrev-2531	383	11	exclusion	exclusion	NOUN
inlawrev-2531	383	12	from	from	ADP
inlawrev-2531	383	13	gross	gross	ADJ
inlawrev-2531	383	14	income	income	NOUN
inlawrev-2531	383	15	of	of	ADP
inlawrev-2531	383	16	interest	interest	NOUN
inlawrev-2531	383	17	earned	earn	VERB
inlawrev-2531	383	18	from	from	ADP
inlawrev-2531	383	19	a	a	DET
inlawrev-2531	383	20	type	type	NOUN
inlawrev-2531	383	21	of	of	ADP
inlawrev-2531	383	22	investment	investment	NOUN
inlawrev-2531	383	23	certificate	certificate	NOUN
inlawrev-2531	383	24	commonly	commonly	ADV
inlawrev-2531	383	25	known	know	VERB
inlawrev-2531	383	26	as	as	ADP
inlawrev-2531	383	27	an	an	DET
inlawrev-2531	383	28	"	"	PUNCT
inlawrev-2531	383	29	all	all	DET
inlawrev-2531	383	30	savers	saver	NOUN
inlawrev-2531	383	31	certificate	certificate	VERB
inlawrev-2531	383	32	.	.	PUNCT
inlawrev-2531	384	1	"^^	"^^	VERB
inlawrev-2531	384	2	this	this	DET
inlawrev-2531	384	3	interest	interest	NOUN
inlawrev-2531	384	4	exclusion	exclusion	NOUN
inlawrev-2531	384	5	,	,	PUNCT
inlawrev-2531	384	6	applicable	applicable	ADJ
inlawrev-2531	384	7	to	to	ADP
inlawrev-2531	384	8	individual	individual	ADJ
inlawrev-2531	384	9	taxpayers	taxpayer	NOUN
inlawrev-2531	384	10	,	,	PUNCT
inlawrev-2531	384	11	has	have	AUX
inlawrev-2531	384	12	been	be	AUX
inlawrev-2531	384	13	effectively	effectively	ADV
inlawrev-2531	384	14	negated	negate	VERB
inlawrev-2531	384	15	for	for	ADP
inlawrev-2531	384	16	indiana	indiana	PROPN
inlawrev-2531	384	17	adjusted	adjust	VERB
inlawrev-2531	384	18	gross	gross	ADJ
inlawrev-2531	384	19	income	income	NOUN
inlawrev-2531	384	20	tax	tax	NOUN
inlawrev-2531	384	21	purposes	purpose	NOUN
inlawrev-2531	384	22	by	by	ADP
inlawrev-2531	384	23	the	the	DET
inlawrev-2531	384	24	provision	provision	NOUN
inlawrev-2531	384	25	in	in	ADP
inlawrev-2531	384	26	public	public	ADJ
inlawrev-2531	384	27	law	law	NOUN
inlawrev-2531	384	28	52	52	NUM
inlawrev-2531	384	29	which	which	PRON
inlawrev-2531	384	30	makes	make	VERB
inlawrev-2531	384	31	that	that	DET
inlawrev-2531	384	32	exclusion	exclusion	NOUN
inlawrev-2531	384	33	unavailable	unavailable	ADJ
inlawrev-2531	384	34	for	for	ADP
inlawrev-2531	384	35	any	any	DET
inlawrev-2531	384	36	taxable	taxable	ADJ
inlawrev-2531	384	37	year	year	NOUN
inlawrev-2531	384	38	beginning	begin	VERB
inlawrev-2531	384	39	before	before	ADP
inlawrev-2531	384	40	january	january	PROPN
inlawrev-2531	384	41	1	1	NUM
inlawrev-2531	384	42	,	,	PUNCT
inlawrev-2531	384	43	1982	1982	NUM
inlawrev-2531	384	44	and	and	CCONJ
inlawrev-2531	384	45	creates	create	VERB
inlawrev-2531	384	46	an	an	DET
inlawrev-2531	384	47	add	add	VERB
inlawrev-2531	384	48	-	-	PUNCT
inlawrev-2531	384	49	back	back	NOUN
inlawrev-2531	384	50	provision^	provision^	NOUN
inlawrev-2531	384	51	"	"	PUNCT
inlawrev-2531	384	52	"	"	PUNCT
inlawrev-2531	384	53	for	for	SCONJ
inlawrev-2531	384	54	excluded	exclude	VERB
inlawrev-2531	384	55	interest	interest	NOUN
inlawrev-2531	384	56	for	for	ADP
inlawrev-2531	384	57	all	all	DET
inlawrev-2531	384	58	taxable	taxable	ADJ
inlawrev-2531	384	59	years	year	NOUN
inlawrev-2531	384	60	beginning	begin	VERB
inlawrev-2531	384	61	before	before	ADP
inlawrev-2531	384	62	january	january	PROPN
inlawrev-2531	384	63	1	1	NUM
inlawrev-2531	384	64	,	,	PUNCT
inlawrev-2531	384	65	1985	1985	NUM
inlawrev-2531	384	66	.	.	PUNCT
inlawrev-2531	385	1	further	far	ADV
inlawrev-2531	385	2	,	,	PUNCT
inlawrev-2531	385	3	with	with	ADP
inlawrev-2531	385	4	respect	respect	NOUN
inlawrev-2531	385	5	to	to	ADP
inlawrev-2531	385	6	individual	individual	ADJ
inlawrev-2531	385	7	taxpayers	taxpayer	NOUN
inlawrev-2531	385	8	,	,	PUNCT
inlawrev-2531	385	9	the	the	DET
inlawrev-2531	385	10	newly	newly	ADV
inlawrev-2531	385	11	implemented	implement	VERB
inlawrev-2531	385	12	federal	federal	ADJ
inlawrev-2531	385	13	"	"	PUNCT
inlawrev-2531	385	14	marriage	marriage	NOUN
inlawrev-2531	385	15	penalty	penalty	NOUN
inlawrev-2531	385	16	"	"	PUNCT
inlawrev-2531	385	17	deduction	deduction	NOUN
inlawrev-2531	385	18	provisions	provision	NOUN
inlawrev-2531	385	19	,	,	PUNCT
inlawrev-2531	385	20	^	^	SYM
inlawrev-2531	385	21	°	°	PROPN
inlawrev-2531	385	22	^	^	PUNCT
inlawrev-2531	385	23	effective	effective	ADJ
inlawrev-2531	385	24	for	for	ADP
inlawrev-2531	385	25	tax	tax	NOUN
inlawrev-2531	385	26	years	year	NOUN
inlawrev-2531	385	27	beginning	begin	VERB
inlawrev-2531	385	28	in	in	ADP
inlawrev-2531	385	29	1982	1982	NUM
inlawrev-2531	385	30	,	,	PUNCT
inlawrev-2531	385	31	have	have	AUX
inlawrev-2531	385	32	not	not	PART
inlawrev-2531	385	33	been	be	AUX
inlawrev-2531	385	34	incorporated	incorporate	VERB
inlawrev-2531	385	35	into	into	ADP
inlawrev-2531	385	36	the	the	DET
inlawrev-2531	385	37	indiana	indiana	PROPN
inlawrev-2531	385	38	adjusted	adjust	VERB
inlawrev-2531	385	39	gross	gross	ADJ
inlawrev-2531	385	40	income	income	NOUN
inlawrev-2531	385	41	tax	tax	NOUN
inlawrev-2531	385	42	structure.^"^	structure.^"^	VERB
inlawrev-2531	386	1	the	the	DET
inlawrev-2531	386	2	marriage	marriage	NOUN
inlawrev-2531	386	3	penalty	penalty	NOUN
inlawrev-2531	386	4	deduction	deduction	NOUN
inlawrev-2531	386	5	,	,	PUNCT
inlawrev-2531	386	6	allowed	allow	VERB
inlawrev-2531	386	7	for	for	SCONJ
inlawrev-2531	386	8	federal	federal	ADJ
inlawrev-2531	386	9	purposes	purpose	NOUN
inlawrev-2531	386	10	pursuant	pursuant	ADJ
inlawrev-2531	386	11	to	to	ADP
inlawrev-2531	386	12	section	section	NOUN
inlawrev-2531	386	13	221	221	NUM
inlawrev-2531	386	14	of	of	ADP
inlawrev-2531	386	15	the	the	DET
inlawrev-2531	386	16	^^act	^^act	PUNCT
inlawrev-2531	386	17	of	of	ADP
inlawrev-2531	386	18	feb	feb	PROPN
inlawrev-2531	386	19	.	.	PROPN
inlawrev-2531	386	20	25	25	NUM
inlawrev-2531	386	21	,	,	PUNCT
inlawrev-2531	386	22	1982	1982	NUM
inlawrev-2531	386	23	,	,	PUNCT
inlawrev-2531	386	24	pub	pub	NOUN
inlawrev-2531	386	25	.	.	PUNCT
inlawrev-2531	387	1	l.	l.	PROPN
inlawrev-2531	387	2	no	no	INTJ
inlawrev-2531	387	3	.	.	PROPN
inlawrev-2531	387	4	52	52	NUM
inlawrev-2531	387	5	,	,	PUNCT
inlawrev-2531	387	6	1982	1982	NUM
inlawrev-2531	387	7	ind	ind	NOUN
inlawrev-2531	387	8	.	.	PUNCT
inlawrev-2531	388	1	acts	act	VERB
inlawrev-2531	388	2	494	494	NUM
inlawrev-2531	388	3	.	.	PUNCT
inlawrev-2531	389	1	«	«	PUNCT
inlawrev-2531	389	2	«	«	PUNCT
inlawrev-2531	389	3	i.r.c	i.r.c	NOUN
inlawrev-2531	389	4	.	.	PUNCT
inlawrev-2531	390	1	§	§	PROPN
inlawrev-2531	390	2	168	168	NUM
inlawrev-2531	390	3	(	(	PUNCT
inlawrev-2531	390	4	law	law	NOUN
inlawrev-2531	390	5	.	.	PUNCT
inlawrev-2531	391	1	co	co	NOUN
inlawrev-2531	391	2	-	-	NOUN
inlawrev-2531	391	3	op	op	NOUN
inlawrev-2531	391	4	.	.	PUNCT
inlawrev-2531	392	1	supp	supp	PROPN
inlawrev-2531	392	2	.	.	PUNCT
inlawrev-2531	392	3	1982	1982	NUM
inlawrev-2531	392	4	)	)	PUNCT
inlawrev-2531	392	5	.	.	PUNCT
inlawrev-2531	393	1	'	'	PUNCT
inlawrev-2531	393	2	ud	ud	INTJ
inlawrev-2531	393	3	.	.	PUNCT
inlawrev-2531	394	1	§	§	PROPN
inlawrev-2531	394	2	167	167	NUM
inlawrev-2531	394	3	(	(	PUNCT
inlawrev-2531	394	4	1976	1976	NUM
inlawrev-2531	394	5	)	)	PUNCT
inlawrev-2531	394	6	.	.	PUNCT
inlawrev-2531	394	7	'	'	PUNCT
inlawrev-2531	395	1	«	«	PUNCT
inlawrev-2531	395	2	act	act	NOUN
inlawrev-2531	395	3	of	of	ADP
inlawrev-2531	395	4	feb	feb	PROPN
inlawrev-2531	395	5	.	.	PROPN
inlawrev-2531	395	6	25	25	NUM
inlawrev-2531	395	7	,	,	PUNCT
inlawrev-2531	395	8	1982	1982	NUM
inlawrev-2531	395	9	,	,	PUNCT
inlawrev-2531	395	10	pub	pub	NOUN
inlawrev-2531	395	11	.	.	PUNCT
inlawrev-2531	396	1	l.	l.	PROPN
inlawrev-2531	396	2	no	no	INTJ
inlawrev-2531	396	3	.	.	PROPN
inlawrev-2531	396	4	52	52	NUM
inlawrev-2531	396	5	,	,	PUNCT
inlawrev-2531	396	6	1982	1982	NUM
inlawrev-2531	396	7	ind	ind	NOUN
inlawrev-2531	396	8	.	.	PUNCT
inlawrev-2531	397	1	acts	act	VERB
inlawrev-2531	397	2	494	494	NUM
inlawrev-2531	397	3	,	,	PUNCT
inlawrev-2531	397	4	499	499	NUM
inlawrev-2531	397	5	.	.	PUNCT
inlawrev-2531	398	1	'	'	PUNCT
inlawrev-2531	398	2	n.r.c	n.r.c	NOUN
inlawrev-2531	398	3	.	.	PUNCT
inlawrev-2531	399	1	§	§	PROPN
inlawrev-2531	399	2	128	128	NUM
inlawrev-2531	399	3	(	(	PUNCT
inlawrev-2531	399	4	law	law	NOUN
inlawrev-2531	399	5	.	.	PUNCT
inlawrev-2531	400	1	co	co	NOUN
inlawrev-2531	400	2	-	-	NOUN
inlawrev-2531	400	3	op	op	NOUN
inlawrev-2531	400	4	.	.	PUNCT
inlawrev-2531	401	1	supp	supp	PROPN
inlawrev-2531	401	2	.	.	PUNCT
inlawrev-2531	401	3	1982	1982	NUM
inlawrev-2531	401	4	)	)	PUNCT
inlawrev-2531	401	5	.	.	PUNCT
inlawrev-2531	402	1	•""ind	•""ind	ADJ
inlawrev-2531	402	2	.	.	PROPN
inlawrev-2531	402	3	code	code	PROPN
inlawrev-2531	402	4	§	§	PROPN
inlawrev-2531	402	5	6	6	NUM
inlawrev-2531	402	6	-	-	SYM
inlawrev-2531	402	7	3	3	NUM
inlawrev-2531	402	8	-	-	PUNCT
inlawrev-2531	402	9	l-3.5(a)(10	l-3.5(a)(10	NOUN
inlawrev-2531	402	10	)	)	PUNCT
inlawrev-2531	402	11	(	(	PUNCT
inlawrev-2531	402	12	1982	1982	NUM
inlawrev-2531	402	13	)	)	PUNCT
inlawrev-2531	402	14	.	.	PUNCT
inlawrev-2531	403	1	»	»	PUNCT
inlawrev-2531	403	2	°	°	ADP
inlawrev-2531	403	3	a.r.c	a.r.c	NOUN
inlawrev-2531	403	4	.	.	PUNCT
inlawrev-2531	404	1	§	§	PROPN
inlawrev-2531	404	2	221	221	NUM
inlawrev-2531	404	3	(	(	PUNCT
inlawrev-2531	404	4	law	law	NOUN
inlawrev-2531	404	5	.	.	PUNCT
inlawrev-2531	405	1	co	co	NOUN
inlawrev-2531	405	2	-	-	NOUN
inlawrev-2531	405	3	op	op	NOUN
inlawrev-2531	405	4	.	.	PUNCT
inlawrev-2531	406	1	supp	supp	PROPN
inlawrev-2531	406	2	.	.	PUNCT
inlawrev-2531	406	3	1982	1982	NUM
inlawrev-2531	406	4	)	)	PUNCT
inlawrev-2531	406	5	.	.	PUNCT
inlawrev-2531	407	1	•"^ind	•"^ind	NOUN
inlawrev-2531	407	2	.	.	PUNCT
inlawrev-2531	407	3	code	code	PROPN
inlawrev-2531	407	4	§	§	PROPN
inlawrev-2531	407	5	6	6	NUM
inlawrev-2531	407	6	-	-	SYM
inlawrev-2531	407	7	3	3	NUM
inlawrev-2531	407	8	-	-	PUNCT
inlawrev-2531	407	9	l-3.5(a)(9	l-3.5(a)(9	NOUN
inlawrev-2531	407	10	)	)	PUNCT
inlawrev-2531	407	11	(	(	PUNCT
inlawrev-2531	407	12	1982	1982	NUM
inlawrev-2531	407	13	)	)	PUNCT
inlawrev-2531	407	14	.	.	PUNCT
inlawrev-2531	408	1	372	372	NUM
inlawrev-2531	408	2	indiana	indiana	PROPN
inlawrev-2531	408	3	law	law	PROPN
inlawrev-2531	408	4	review	review	NOUN
inlawrev-2531	408	5	[	[	X
inlawrev-2531	408	6	vol	vol	NOUN
inlawrev-2531	408	7	.	.	PUNCT
inlawrev-2531	409	1	16:355	16:355	NUM
inlawrev-2531	409	2	internal	internal	ADJ
inlawrev-2531	409	3	revenue	revenue	NOUN
inlawrev-2531	409	4	code	code	PROPN
inlawrev-2531	409	5	,	,	PUNCT
inlawrev-2531	409	6	must	must	AUX
inlawrev-2531	409	7	be	be	AUX
inlawrev-2531	409	8	added	add	VERB
inlawrev-2531	409	9	back	back	ADP
inlawrev-2531	409	10	to	to	ADP
inlawrev-2531	409	11	gross	gross	ADJ
inlawrev-2531	409	12	income	income	NOUN
inlawrev-2531	409	13	when	when	SCONJ
inlawrev-2531	409	14	determining	determine	VERB
inlawrev-2531	409	15	indiana	indiana	PROPN
inlawrev-2531	409	16	adjusted	adjust	VERB
inlawrev-2531	409	17	gross	gross	ADJ
inlawrev-2531	409	18	income	income	NOUN
inlawrev-2531	409	19	.	.	PUNCT
inlawrev-2531	410	1	b.	b.	PROPN
inlawrev-2531	410	2	research	research	NOUN
inlawrev-2531	410	3	credit	credit	NOUN
inlawrev-2531	410	4	—	—	PUNCT
inlawrev-2531	410	5	for	for	ADP
inlawrev-2531	410	6	taxable	taxable	ADJ
inlawrev-2531	410	7	years	year	NOUN
inlawrev-2531	410	8	beginning	begin	VERB
inlawrev-2531	410	9	after	after	ADP
inlawrev-2531	410	10	december	december	PROPN
inlawrev-2531	410	11	31	31	NUM
inlawrev-2531	410	12	,	,	PUNCT
inlawrev-2531	410	13	1981	1981	NUM
inlawrev-2531	410	14	,	,	PUNCT
inlawrev-2531	410	15	a	a	DET
inlawrev-2531	410	16	new	new	ADJ
inlawrev-2531	410	17	indiana	indiana	PROPN
inlawrev-2531	410	18	research	research	PROPN
inlawrev-2531	410	19	expense	expense	NOUN
inlawrev-2531	410	20	credit	credit	NOUN
inlawrev-2531	410	21	becomes	become	VERB
inlawrev-2531	410	22	effective.^"^	effective.^"^	ADP
inlawrev-2531	410	23	the	the	DET
inlawrev-2531	410	24	credit	credit	NOUN
inlawrev-2531	410	25	may	may	AUX
inlawrev-2531	410	26	be	be	AUX
inlawrev-2531	410	27	taken	take	VERB
inlawrev-2531	410	28	by	by	ADP
inlawrev-2531	410	29	any	any	DET
inlawrev-2531	410	30	taxpayer	taxpayer	NOUN
inlawrev-2531	410	31	entitled	entitle	VERB
inlawrev-2531	410	32	to	to	PART
inlawrev-2531	410	33	utilize	utilize	VERB
inlawrev-2531	410	34	the	the	DET
inlawrev-2531	410	35	research	research	NOUN
inlawrev-2531	410	36	expense	expense	NOUN
inlawrev-2531	410	37	credit	credit	NOUN
inlawrev-2531	410	38	provided	provide	VERB
inlawrev-2531	410	39	by	by	ADP
inlawrev-2531	410	40	section	section	NOUN
inlawrev-2531	410	41	44f	44f	PROPN
inlawrev-2531	410	42	of	of	ADP
inlawrev-2531	410	43	the	the	DET
inlawrev-2531	410	44	internal	internal	ADJ
inlawrev-2531	410	45	revenue	revenue	NOUN
inlawrev-2531	410	46	code,^	code,^	VERB
inlawrev-2531	410	47	°	°	NOUN
inlawrev-2531	410	48	^	^	PUNCT
inlawrev-2531	410	49	who	who	PRON
inlawrev-2531	410	50	incurs	incur	VERB
inlawrev-2531	410	51	"	"	PUNCT
inlawrev-2531	410	52	indiana	indiana	PROPN
inlawrev-2531	410	53	qualified	qualified	ADJ
inlawrev-2531	410	54	research	research	NOUN
inlawrev-2531	410	55	expenses	expense	NOUN
inlawrev-2531	410	56	.	.	PUNCT
inlawrev-2531	411	1	"^"^	"^"^	PROPN
inlawrev-2531	411	2	structured	structure	VERB
inlawrev-2531	411	3	as	as	ADP
inlawrev-2531	411	4	an	an	DET
inlawrev-2531	411	5	incentive	incentive	NOUN
inlawrev-2531	411	6	to	to	PART
inlawrev-2531	411	7	increase	increase	VERB
inlawrev-2531	411	8	research	research	NOUN
inlawrev-2531	411	9	,	,	PUNCT
inlawrev-2531	411	10	the	the	DET
inlawrev-2531	411	11	credit	credit	NOUN
inlawrev-2531	411	12	is	be	AUX
inlawrev-2531	411	13	based	base	VERB
inlawrev-2531	411	14	upon	upon	SCONJ
inlawrev-2531	411	15	the	the	DET
inlawrev-2531	411	16	"	"	PUNCT
inlawrev-2531	411	17	incremental	incremental	ADJ
inlawrev-2531	411	18	research	research	NOUN
inlawrev-2531	411	19	amount	amount	NOUN
inlawrev-2531	411	20	"	"	PUNCT
inlawrev-2531	411	21	of	of	ADP
inlawrev-2531	411	22	the	the	DET
inlawrev-2531	411	23	taxpayer	taxpayer	NOUN
inlawrev-2531	411	24	.	.	PUNCT
inlawrev-2531	412	1	this	this	DET
inlawrev-2531	412	2	amount	amount	NOUN
inlawrev-2531	412	3	is	be	AUX
inlawrev-2531	412	4	defined	define	VERB
inlawrev-2531	412	5	as	as	ADP
inlawrev-2531	412	6	being	be	AUX
inlawrev-2531	412	7	the	the	DET
inlawrev-2531	412	8	excess	excess	NOUN
inlawrev-2531	412	9	of	of	ADP
inlawrev-2531	412	10	the	the	DET
inlawrev-2531	412	11	research	research	NOUN
inlawrev-2531	412	12	expenditures	expenditure	NOUN
inlawrev-2531	412	13	for	for	ADP
inlawrev-2531	412	14	the	the	DET
inlawrev-2531	412	15	current	current	ADJ
inlawrev-2531	412	16	taxable	taxable	ADJ
inlawrev-2531	412	17	year	year	NOUN
inlawrev-2531	412	18	over	over	ADP
inlawrev-2531	412	19	the	the	DET
inlawrev-2531	412	20	average	average	ADJ
inlawrev-2531	412	21	yearly	yearly	ADJ
inlawrev-2531	412	22	research	research	NOUN
inlawrev-2531	412	23	expenditures	expenditure	NOUN
inlawrev-2531	412	24	during	during	ADP
inlawrev-2531	412	25	a	a	DET
inlawrev-2531	412	26	base	base	ADJ
inlawrev-2531	412	27	period	period	NOUN
inlawrev-2531	412	28	consisting	consist	VERB
inlawrev-2531	412	29	of	of	ADP
inlawrev-2531	412	30	the	the	DET
inlawrev-2531	412	31	three	three	NUM
inlawrev-2531	412	32	preceding	precede	VERB
inlawrev-2531	412	33	taxable	taxable	ADJ
inlawrev-2531	412	34	years.^	years.^	NOUN
inlawrev-2531	412	35	"	"	PUNCT
inlawrev-2531	412	36	*	*	NOUN
inlawrev-2531	412	37	to	to	PART
inlawrev-2531	412	38	phase	phase	VERB
inlawrev-2531	412	39	in	in	ADP
inlawrev-2531	412	40	the	the	DET
inlawrev-2531	412	41	credit	credit	NOUN
inlawrev-2531	412	42	,	,	PUNCT
inlawrev-2531	412	43	transitional	transitional	ADJ
inlawrev-2531	412	44	rules	rule	NOUN
inlawrev-2531	412	45	are	be	AUX
inlawrev-2531	412	46	provided	provide	VERB
inlawrev-2531	412	47	for	for	ADP
inlawrev-2531	412	48	the	the	DET
inlawrev-2531	412	49	first	first	ADJ
inlawrev-2531	412	50	two	two	NUM
inlawrev-2531	412	51	years	year	NOUN
inlawrev-2531	412	52	of	of	ADP
inlawrev-2531	412	53	implementation.^"^	implementation.^"^	PRON
inlawrev-2531	412	54	the	the	DET
inlawrev-2531	412	55	credit	credit	NOUN
inlawrev-2531	412	56	is	be	AUX
inlawrev-2531	412	57	effective	effective	ADJ
inlawrev-2531	412	58	for	for	ADP
inlawrev-2531	412	59	qualified	qualified	ADJ
inlawrev-2531	412	60	research	research	NOUN
inlawrev-2531	412	61	expenses	expense	NOUN
inlawrev-2531	412	62	incurred	incur	VERB
inlawrev-2531	412	63	during	during	ADP
inlawrev-2531	412	64	the	the	DET
inlawrev-2531	412	65	period	period	NOUN
inlawrev-2531	412	66	from	from	ADP
inlawrev-2531	412	67	january	january	PROPN
inlawrev-2531	412	68	1	1	NUM
inlawrev-2531	412	69	,	,	PUNCT
inlawrev-2531	412	70	1982	1982	NUM
inlawrev-2531	412	71	through	through	ADP
inlawrev-2531	412	72	december	december	PROPN
inlawrev-2531	412	73	31	31	NUM
inlawrev-2531	412	74	,	,	PUNCT
inlawrev-2531	412	75	1985.^	1985.^	NUM
inlawrev-2531	412	76	°	°	ADJ
inlawrev-2531	412	77	'	'	PUNCT
inlawrev-2531	412	78	because	because	SCONJ
inlawrev-2531	412	79	of	of	ADP
inlawrev-2531	412	80	the	the	DET
inlawrev-2531	412	81	internal	internal	ADJ
inlawrev-2531	412	82	revenue	revenue	NOUN
inlawrev-2531	412	83	code	code	NOUN
inlawrev-2531	412	84	reference^"^	reference^"^	NOUN
inlawrev-2531	412	85	and	and	CCONJ
inlawrev-2531	412	86	the	the	DET
inlawrev-2531	412	87	statutory	statutory	ADJ
inlawrev-2531	412	88	enactment	enactment	NOUN
inlawrev-2531	412	89	of	of	ADP
inlawrev-2531	412	90	the	the	DET
inlawrev-2531	412	91	indiana	indiana	PROPN
inlawrev-2531	412	92	qualified	qualified	ADJ
inlawrev-2531	412	93	research	research	NOUN
inlawrev-2531	412	94	credit	credit	NOUN
inlawrev-2531	412	95	,	,	PUNCT
inlawrev-2531	412	96	the	the	DET
inlawrev-2531	412	97	research	research	NOUN
inlawrev-2531	412	98	credit	credit	NOUN
inlawrev-2531	412	99	will	will	AUX
inlawrev-2531	412	100	apply	apply	VERB
inlawrev-2531	412	101	to	to	ADP
inlawrev-2531	412	102	two	two	NUM
inlawrev-2531	412	103	types	type	NOUN
inlawrev-2531	412	104	of	of	ADP
inlawrev-2531	412	105	expenses	expense	NOUN
inlawrev-2531	412	106	paid	pay	VERB
inlawrev-2531	412	107	or	or	CCONJ
inlawrev-2531	412	108	incurred	incur	VERB
inlawrev-2531	412	109	in	in	ADP
inlawrev-2531	412	110	carrying	carry	VERB
inlawrev-2531	412	111	on	on	ADP
inlawrev-2531	412	112	any	any	DET
inlawrev-2531	412	113	type	type	NOUN
inlawrev-2531	412	114	of	of	ADP
inlawrev-2531	412	115	trade	trade	NOUN
inlawrev-2531	412	116	or	or	CCONJ
inlawrev-2531	412	117	business	business	NOUN
inlawrev-2531	412	118	.	.	PUNCT
inlawrev-2531	413	1	the	the	DET
inlawrev-2531	413	2	first	first	ADJ
inlawrev-2531	413	3	type	type	NOUN
inlawrev-2531	413	4	of	of	ADP
inlawrev-2531	413	5	expenses	expense	NOUN
inlawrev-2531	413	6	is	be	AUX
inlawrev-2531	413	7	"	"	PUNCT
inlawrev-2531	413	8	in	in	ADP
inlawrev-2531	413	9	-	-	PUNCT
inlawrev-2531	413	10	house	house	NOUN
inlawrev-2531	413	11	research	research	NOUN
inlawrev-2531	413	12	expenses	expense	NOUN
inlawrev-2531	413	13	.	.	PUNCT
inlawrev-2531	414	1	"	"	PUNCT
inlawrev-2531	414	2	"	"	PUNCT
inlawrev-2531	414	3	"	"	PUNCT
inlawrev-2531	414	4	this	this	PRON
inlawrev-2531	414	5	includes	include	VERB
inlawrev-2531	414	6	expenses	expense	NOUN
inlawrev-2531	414	7	for	for	ADP
inlawrev-2531	414	8	research	research	NOUN
inlawrev-2531	414	9	wages	wage	NOUN
inlawrev-2531	414	10	and	and	CCONJ
inlawrev-2531	414	11	supplies	supply	NOUN
inlawrev-2531	414	12	plus	plus	CCONJ
inlawrev-2531	414	13	lease	lease	NOUN
inlawrev-2531	414	14	and	and	CCONJ
inlawrev-2531	414	15	other	other	ADJ
inlawrev-2531	414	16	charges	charge	NOUN
inlawrev-2531	414	17	for	for	ADP
inlawrev-2531	414	18	research	research	NOUN
inlawrev-2531	414	19	equipment	equipment	NOUN
inlawrev-2531	414	20	used	use	VERB
inlawrev-2531	414	21	.	.	PUNCT
inlawrev-2531	415	1	as	as	ADP
inlawrev-2531	415	2	to	to	ADP
inlawrev-2531	415	3	any	any	DET
inlawrev-2531	415	4	particular	particular	ADJ
inlawrev-2531	415	5	individual	individual	NOUN
inlawrev-2531	415	6	,	,	PUNCT
inlawrev-2531	415	7	the	the	DET
inlawrev-2531	415	8	wages	wage	NOUN
inlawrev-2531	415	9	which	which	PRON
inlawrev-2531	415	10	are	be	AUX
inlawrev-2531	415	11	included	include	VERB
inlawrev-2531	415	12	in	in	ADP
inlawrev-2531	415	13	qualified	qualified	ADJ
inlawrev-2531	415	14	expenditures	expenditure	NOUN
inlawrev-2531	415	15	must	must	AUX
inlawrev-2531	415	16	be	be	AUX
inlawrev-2531	415	17	paid	pay	VERB
inlawrev-2531	415	18	to	to	ADP
inlawrev-2531	415	19	an	an	DET
inlawrev-2531	415	20	individual	individual	NOUN
inlawrev-2531	415	21	whose	whose	DET
inlawrev-2531	415	22	services	service	NOUN
inlawrev-2531	415	23	substantially	substantially	ADV
inlawrev-2531	415	24	consist	consist	VERB
inlawrev-2531	415	25	of	of	ADP
inlawrev-2531	415	26	direct	direct	ADJ
inlawrev-2531	415	27	research	research	NOUN
inlawrev-2531	415	28	activities	activity	NOUN
inlawrev-2531	415	29	,	,	PUNCT
inlawrev-2531	415	30	supervision	supervision	NOUN
inlawrev-2531	415	31	,	,	PUNCT
inlawrev-2531	415	32	or	or	CCONJ
inlawrev-2531	415	33	support	support	NOUN
inlawrev-2531	415	34	thereof	thereof	ADV
inlawrev-2531	415	35	.	.	PUNCT
inlawrev-2531	416	1	the	the	DET
inlawrev-2531	416	2	second	second	ADJ
inlawrev-2531	416	3	type	type	NOUN
inlawrev-2531	416	4	of	of	ADP
inlawrev-2531	416	5	qualified	qualified	ADJ
inlawrev-2531	416	6	expenses	expense	NOUN
inlawrev-2531	416	7	is	be	AUX
inlawrev-2531	416	8	"	"	PUNCT
inlawrev-2531	416	9	contract	contract	NOUN
inlawrev-2531	416	10	research	research	NOUN
inlawrev-2531	416	11	expenses	expense	NOUN
inlawrev-2531	416	12	.	.	PUNCT
inlawrev-2531	417	1	""^	""^	NOUN
inlawrev-2531	417	2	these	these	DET
inlawrev-2531	417	3	amounts	amount	NOUN
inlawrev-2531	417	4	consist	consist	NOUN
inlawrev-2531	417	5	of	of	ADP
inlawrev-2531	417	6	expenditures	expenditure	NOUN
inlawrev-2531	417	7	to	to	ADP
inlawrev-2531	417	8	a	a	DET
inlawrev-2531	417	9	nonemployee	nonemployee	NOUN
inlawrev-2531	417	10	for	for	ADP
inlawrev-2531	417	11	qualified	qualified	ADJ
inlawrev-2531	417	12	research	research	NOUN
inlawrev-2531	417	13	;	;	PUNCT
inlawrev-2531	417	14	however	however	ADV
inlawrev-2531	417	15	,	,	PUNCT
inlawrev-2531	417	16	only	only	ADV
inlawrev-2531	417	17	65	65	NUM
inlawrev-2531	417	18	%	%	NOUN
inlawrev-2531	417	19	of	of	ADP
inlawrev-2531	417	20	such	such	ADJ
inlawrev-2531	417	21	expenses	expense	NOUN
inlawrev-2531	417	22	qualify	qualify	VERB
inlawrev-2531	417	23	for	for	ADP
inlawrev-2531	417	24	the	the	DET
inlawrev-2531	417	25	credit	credit	NOUN
inlawrev-2531	417	26	.	.	PUNCT
inlawrev-2531	418	1	under	under	ADP
inlawrev-2531	418	2	the	the	DET
inlawrev-2531	418	3	statutory	statutory	ADJ
inlawrev-2531	418	4	provisions	provision	NOUN
inlawrev-2531	418	5	,	,	PUNCT
inlawrev-2531	418	6	a	a	DET
inlawrev-2531	418	7	taxpayer	taxpayer	NOUN
inlawrev-2531	418	8	with	with	ADP
inlawrev-2531	418	9	no	no	DET
inlawrev-2531	418	10	income	income	NOUN
inlawrev-2531	418	11	apportioned	apportion	VERB
inlawrev-2531	418	12	to	to	ADP
inlawrev-2531	418	13	indiana	indiana	PROPN
inlawrev-2531	418	14	pursuant	pursuant	PROPN
inlawrev-2531	418	15	to	to	ADP
inlawrev-2531	418	16	indiana	indiana	PROPN
inlawrev-2531	418	17	code	code	PROPN
inlawrev-2531	418	18	section	section	NOUN
inlawrev-2531	418	19	6	6	NUM
inlawrev-2531	418	20	-	-	SYM
inlawrev-2531	418	21	3	3	NUM
inlawrev-2531	418	22	-	-	PUNCT
inlawrev-2531	418	23	2	2	NUM
inlawrev-2531	418	24	-	-	SYM
inlawrev-2531	418	25	2	2	NUM
inlawrev-2531	418	26	is	be	AUX
inlawrev-2531	418	27	entitled	entitle	VERB
inlawrev-2531	418	28	to	to	ADP
inlawrev-2531	418	29	a	a	DET
inlawrev-2531	418	30	credit	credit	NOUN
inlawrev-2531	418	31	for	for	ADP
inlawrev-2531	418	32	that	that	DET
inlawrev-2531	418	33	year	year	NOUN
inlawrev-2531	418	34	equal	equal	ADJ
inlawrev-2531	418	35	to	to	ADP
inlawrev-2531	418	36	the	the	DET
inlawrev-2531	418	37	increase	increase	NOUN
inlawrev-2531	418	38	in	in	ADP
inlawrev-2531	418	39	the	the	DET
inlawrev-2531	418	40	taxpayer	taxpayer	NOUN
inlawrev-2531	418	41	's	's	PART
inlawrev-2531	418	42	indiana	indiana	PROPN
inlawrev-2531	418	43	qualified	qualified	ADJ
inlawrev-2531	418	44	research	research	NOUN
inlawrev-2531	418	45	expenses	expense	NOUN
inlawrev-2531	418	46	,	,	PUNCT
inlawrev-2531	418	47	over	over	ADP
inlawrev-2531	418	48	the	the	DET
inlawrev-2531	418	49	base	base	NOUN
inlawrev-2531	418	50	period	period	NOUN
inlawrev-2531	418	51	indiana	indiana	PROPN
inlawrev-2531	418	52	qualified	qualified	ADJ
inlawrev-2531	418	53	research	research	NOUN
inlawrev-2531	418	54	expenses	expense	NOUN
inlawrev-2531	418	55	,	,	PUNCT
inlawrev-2531	418	56	multiplied	multiply	VERB
inlawrev-2531	418	57	by	by	ADP
inlawrev-2531	418	58	2	2	NUM
inlawrev-2531	418	59	%	%	NOUN
inlawrev-2531	418	60	for	for	ADP
inlawrev-2531	418	61	tax	tax	NOUN
inlawrev-2531	418	62	years	year	NOUN
inlawrev-2531	418	63	beginning	begin	VERB
inlawrev-2531	418	64	in	in	ADP
inlawrev-2531	418	65	1982	1982	NUM
inlawrev-2531	418	66	i^^act	i^^act	PROPN
inlawrev-2531	418	67	of	of	ADP
inlawrev-2531	418	68	feb	feb	PROPN
inlawrev-2531	418	69	.	.	PROPN
inlawrev-2531	418	70	25	25	NUM
inlawrev-2531	418	71	,	,	PUNCT
inlawrev-2531	418	72	1982	1982	NUM
inlawrev-2531	418	73	,	,	PUNCT
inlawrev-2531	418	74	pub	pub	NOUN
inlawrev-2531	418	75	.	.	PUNCT
inlawrev-2531	419	1	l.	l.	PROPN
inlawrev-2531	419	2	no	no	INTJ
inlawrev-2531	419	3	.	.	PROPN
inlawrev-2531	419	4	52	52	NUM
inlawrev-2531	419	5	,	,	PUNCT
inlawrev-2531	419	6	1982	1982	NUM
inlawrev-2531	419	7	ind	ind	NOUN
inlawrev-2531	419	8	.	.	PUNCT
inlawrev-2531	420	1	acts	act	VERB
inlawrev-2531	420	2	494	494	NUM
inlawrev-2531	420	3	(	(	PUNCT
inlawrev-2531	420	4	codified	codify	VERB
inlawrev-2531	420	5	at	at	ADP
inlawrev-2531	420	6	ind	ind	PROPN
inlawrev-2531	420	7	.	.	PUNCT
inlawrev-2531	421	1	code	code	PROPN
inlawrev-2531	421	2	§	§	PROPN
inlawrev-2531	421	3	6	6	NUM
inlawrev-2531	421	4	-	-	SYM
inlawrev-2531	421	5	3	3	NUM
inlawrev-2531	421	6	-	-	NUM
inlawrev-2531	421	7	3.8	3.8	NUM
inlawrev-2531	421	8	-	-	PUNCT
inlawrev-2531	421	9	1	1	NUM
inlawrev-2531	421	10	to	to	ADP
inlawrev-2531	421	11	-6	-6	PROPN
inlawrev-2531	421	12	(	(	PUNCT
inlawrev-2531	421	13	1982	1982	NUM
inlawrev-2531	421	14	)	)	PUNCT
inlawrev-2531	421	15	)	)	PUNCT
inlawrev-2531	421	16	.	.	PUNCT
inlawrev-2531	422	1	'	'	PUNCT
inlawrev-2531	422	2	"	"	PUNCT
inlawrev-2531	422	3	"	"	PUNCT
inlawrev-2531	422	4	lr.c	lr.c	NOUN
inlawrev-2531	422	5	.	.	PUNCT
inlawrev-2531	423	1	§	§	PROPN
inlawrev-2531	423	2	44f	44f	PROPN
inlawrev-2531	423	3	(	(	PUNCT
inlawrev-2531	423	4	law	law	NOUN
inlawrev-2531	423	5	.	.	PUNCT
inlawrev-2531	424	1	co	co	NOUN
inlawrev-2531	424	2	-	-	NOUN
inlawrev-2531	424	3	op	op	NOUN
inlawrev-2531	424	4	.	.	PUNCT
inlawrev-2531	425	1	supp	supp	PROPN
inlawrev-2531	425	2	.	.	PUNCT
inlawrev-2531	425	3	1982	1982	NUM
inlawrev-2531	425	4	)	)	PUNCT
inlawrev-2531	425	5	.	.	PUNCT
inlawrev-2531	426	1	^"^ind	^"^ind	ADV
inlawrev-2531	426	2	.	.	PUNCT
inlawrev-2531	427	1	code	code	PROPN
inlawrev-2531	427	2	§	§	PROPN
inlawrev-2531	427	3	6	6	NUM
inlawrev-2531	427	4	-	-	SYM
inlawrev-2531	427	5	3	3	NUM
inlawrev-2531	427	6	-	-	PUNCT
inlawrev-2531	427	7	3.8	3.8	NUM
inlawrev-2531	427	8	-	-	PUNCT
inlawrev-2531	427	9	2(a	2(a	NUM
inlawrev-2531	427	10	)	)	PUNCT
inlawrev-2531	427	11	(	(	PUNCT
inlawrev-2531	427	12	1982	1982	NUM
inlawrev-2531	427	13	)	)	PUNCT
inlawrev-2531	427	14	.	.	PUNCT
inlawrev-2531	428	1	"	"	PUNCT
inlawrev-2531	428	2	^id	^id	PROPN
inlawrev-2531	428	3	.	.	PUNCT
inlawrev-2531	429	1	§	§	PROPN
inlawrev-2531	429	2	6	6	NUM
inlawrev-2531	429	3	-	-	SYM
inlawrev-2531	429	4	3	3	NUM
inlawrev-2531	429	5	-	-	NUM
inlawrev-2531	429	6	3.8	3.8	NUM
inlawrev-2531	429	7	-	-	NUM
inlawrev-2531	429	8	2(b	2(b	NUM
inlawrev-2531	429	9	)	)	PUNCT
inlawrev-2531	429	10	.	.	PUNCT
inlawrev-2531	429	11	''	''	PUNCT
inlawrev-2531	430	1	ud	ud	PROPN
inlawrev-2531	430	2	.	.	PUNCT
inlawrev-2531	431	1	§	§	PROPN
inlawrev-2531	431	2	6	6	NUM
inlawrev-2531	431	3	-	-	SYM
inlawrev-2531	431	4	3	3	NUM
inlawrev-2531	431	5	-	-	NUM
inlawrev-2531	431	6	3.8	3.8	NUM
inlawrev-2531	431	7	-	-	NUM
inlawrev-2531	431	8	2(d	2(d	NUM
inlawrev-2531	431	9	)	)	PUNCT
inlawrev-2531	431	10	.	.	PUNCT
inlawrev-2531	432	1	'	'	PUNCT
inlawrev-2531	432	2	"	"	PUNCT
inlawrev-2531	432	3	'	'	PUNCT
inlawrev-2531	432	4	id.§§	id.§§	VERB
inlawrev-2531	432	5	6	6	NUM
inlawrev-2531	432	6	-	-	SYM
inlawrev-2531	432	7	3	3	NUM
inlawrev-2531	432	8	-	-	NUM
inlawrev-2531	432	9	3.8	3.8	NUM
inlawrev-2531	432	10	-	-	PUNCT
inlawrev-2531	432	11	2	2	NUM
inlawrev-2531	432	12	,	,	PUNCT
inlawrev-2531	432	13	-6	-6	NOUN
inlawrev-2531	432	14	.	.	PUNCT
inlawrev-2531	432	15	^^ud	^^ud	PUNCT
inlawrev-2531	432	16	.	.	PUNCT
inlawrev-2531	433	1	§	§	PROPN
inlawrev-2531	433	2	6	6	NUM
inlawrev-2531	433	3	-	-	SYM
inlawrev-2531	433	4	3	3	NUM
inlawrev-2531	433	5	-	-	NUM
inlawrev-2531	433	6	3.8	3.8	NUM
inlawrev-2531	433	7	-	-	SYM
inlawrev-2531	433	8	4	4	NUM
inlawrev-2531	433	9	(	(	PUNCT
inlawrev-2531	433	10	this	this	DET
inlawrev-2531	433	11	reference	reference	NOUN
inlawrev-2531	433	12	is	be	AUX
inlawrev-2531	433	13	to	to	ADP
inlawrev-2531	433	14	internal	internal	ADJ
inlawrev-2531	433	15	revenue	revenue	NOUN
inlawrev-2531	433	16	code	code	NOUN
inlawrev-2531	433	17	section	section	PROPN
inlawrev-2531	433	18	44f	44f	NOUN
inlawrev-2531	433	19	)	)	PUNCT
inlawrev-2531	433	20	.	.	PUNCT
inlawrev-2531	434	1	"	"	PUNCT
inlawrev-2531	434	2	"	"	PUNCT
inlawrev-2531	434	3	lr.c	lr.c	NOUN
inlawrev-2531	434	4	.	.	PUNCT
inlawrev-2531	435	1	§	§	PROPN
inlawrev-2531	435	2	44f(b)(2	44f(b)(2	PROPN
inlawrev-2531	435	3	)	)	PUNCT
inlawrev-2531	435	4	(	(	PUNCT
inlawrev-2531	435	5	law	law	NOUN
inlawrev-2531	435	6	.	.	PUNCT
inlawrev-2531	436	1	co	co	NOUN
inlawrev-2531	436	2	-	-	NOUN
inlawrev-2531	436	3	op	op	NOUN
inlawrev-2531	436	4	.	.	PUNCT
inlawrev-2531	437	1	supp	supp	PROPN
inlawrev-2531	437	2	.	.	PUNCT
inlawrev-2531	438	1	1982	1982	NUM
inlawrev-2531	438	2	)	)	PUNCT
inlawrev-2531	438	3	.	.	PUNCT
inlawrev-2531	439	1	ill	ill	PROPN
inlawrev-2531	440	1	i	i	PRON
inlawrev-2531	440	2	d.	d.	PROPN
inlawrev-2531	440	3	§	§	PROPN
inlawrev-2531	440	4	44f(b)(3	44f(b)(3	NUM
inlawrev-2531	440	5	)	)	PUNCT
inlawrev-2531	440	6	.	.	PUNCT
inlawrev-2531	441	1	1	1	NUM
inlawrev-2531	441	2	^	^	SYM
inlawrev-2531	441	3	83	83	NUM
inlawrev-2531	441	4	]	]	PUNCT
inlawrev-2531	441	5	survey	survey	NOUN
inlawrev-2531	441	6	-	-	PUNCT
inlawrev-2531	441	7	taxation	taxation	NOUN
inlawrev-2531	441	8	373	373	NUM
inlawrev-2531	441	9	and	and	CCONJ
inlawrev-2531	441	10	1983	1983	NUM
inlawrev-2531	441	11	,	,	PUNCT
inlawrev-2531	441	12	and	and	CCONJ
inlawrev-2531	441	13	5	5	NUM
inlawrev-2531	441	14	%	%	NOUN
inlawrev-2531	441	15	for	for	ADP
inlawrev-2531	441	16	tax	tax	NOUN
inlawrev-2531	441	17	years	year	NOUN
inlawrev-2531	441	18	beginning	begin	VERB
inlawrev-2531	441	19	in	in	ADP
inlawrev-2531	441	20	1984	1984	NUM
inlawrev-2531	441	21	and	and	CCONJ
inlawrev-2531	441	22	1985.^^^	1985.^^^	NUM
inlawrev-2531	441	23	a	a	DET
inlawrev-2531	441	24	taxpayer	taxpayer	NOUN
inlawrev-2531	441	25	with	with	ADP
inlawrev-2531	441	26	income	income	NOUN
inlawrev-2531	441	27	apportioned	apportion	VERB
inlawrev-2531	441	28	to	to	ADP
inlawrev-2531	441	29	indiana	indiana	PROPN
inlawrev-2531	441	30	,	,	PUNCT
inlawrev-2531	441	31	for	for	ADP
inlawrev-2531	441	32	any	any	DET
inlawrev-2531	441	33	particular	particular	ADJ
inlawrev-2531	441	34	year	year	NOUN
inlawrev-2531	441	35	,	,	PUNCT
inlawrev-2531	441	36	is	be	AUX
inlawrev-2531	441	37	entitled	entitle	VERB
inlawrev-2531	441	38	to	to	ADP
inlawrev-2531	441	39	a	a	DET
inlawrev-2531	441	40	credit	credit	NOUN
inlawrev-2531	441	41	for	for	ADP
inlawrev-2531	441	42	that	that	DET
inlawrev-2531	441	43	year	year	NOUN
inlawrev-2531	441	44	equal	equal	ADJ
inlawrev-2531	441	45	to	to	ADP
inlawrev-2531	441	46	the	the	DET
inlawrev-2531	441	47	lesser	less	ADJ
inlawrev-2531	441	48	of	of	ADP
inlawrev-2531	441	49	the	the	DET
inlawrev-2531	441	50	credit	credit	NOUN
inlawrev-2531	441	51	to	to	PART
inlawrev-2531	441	52	which	which	PRON
inlawrev-2531	441	53	the	the	DET
inlawrev-2531	441	54	taxpayer	taxpayer	NOUN
inlawrev-2531	441	55	would	would	AUX
inlawrev-2531	441	56	have	have	AUX
inlawrev-2531	441	57	been	be	AUX
inlawrev-2531	441	58	entitled	entitle	VERB
inlawrev-2531	441	59	had	have	AUX
inlawrev-2531	441	60	it	it	PRON
inlawrev-2531	441	61	not	not	PART
inlawrev-2531	441	62	had	have	VERB
inlawrev-2531	441	63	any	any	DET
inlawrev-2531	441	64	income	income	NOUN
inlawrev-2531	441	65	apportioned	apportion	VERB
inlawrev-2531	441	66	to	to	ADP
inlawrev-2531	441	67	indiana	indiana	PROPN
inlawrev-2531	441	68	,	,	PUNCT
inlawrev-2531	441	69	or	or	CCONJ
inlawrev-2531	441	70	its	its	PRON
inlawrev-2531	441	71	increase	increase	NOUN
inlawrev-2531	441	72	in	in	ADP
inlawrev-2531	441	73	total	total	ADJ
inlawrev-2531	441	74	qualified	qualified	ADJ
inlawrev-2531	441	75	research	research	NOUN
inlawrev-2531	441	76	expenses	expense	NOUN
inlawrev-2531	441	77	over	over	ADP
inlawrev-2531	441	78	its	its	PRON
inlawrev-2531	441	79	total	total	ADJ
inlawrev-2531	441	80	base	base	NOUN
inlawrev-2531	441	81	period	period	NOUN
inlawrev-2531	441	82	qualified	qualified	ADJ
inlawrev-2531	441	83	research	research	NOUN
inlawrev-2531	441	84	expenses	expense	NOUN
inlawrev-2531	441	85	,	,	PUNCT
inlawrev-2531	441	86	multiplied	multiply	VERB
inlawrev-2531	441	87	by	by	ADP
inlawrev-2531	441	88	the	the	DET
inlawrev-2531	441	89	calendar	calendar	NOUN
inlawrev-2531	441	90	year	year	NOUN
inlawrev-2531	441	91	percentage	percentage	NOUN
inlawrev-2531	441	92	amount	amount	NOUN
inlawrev-2531	441	93	provided	provide	VERB
inlawrev-2531	441	94	above	above	ADP
inlawrev-2531	441	95	and	and	CCONJ
inlawrev-2531	441	96	by	by	ADP
inlawrev-2531	441	97	its	its	PRON
inlawrev-2531	441	98	apportionment	apportionment	ADJ
inlawrev-2531	441	99	percentage	percentage	NOUN
inlawrev-2531	441	100	for	for	ADP
inlawrev-2531	441	101	that	that	DET
inlawrev-2531	441	102	taxable	taxable	ADJ
inlawrev-2531	441	103	year/^^	year/^^	NOUN
inlawrev-2531	441	104	in	in	ADP
inlawrev-2531	441	105	terms	term	NOUN
inlawrev-2531	441	106	of	of	ADP
inlawrev-2531	441	107	its	its	PRON
inlawrev-2531	441	108	application	application	NOUN
inlawrev-2531	441	109	,	,	PUNCT
inlawrev-2531	441	110	the	the	DET
inlawrev-2531	441	111	credit	credit	NOUN
inlawrev-2531	441	112	is	be	AUX
inlawrev-2531	441	113	applied	apply	VERB
inlawrev-2531	441	114	against	against	ADP
inlawrev-2531	441	115	the	the	DET
inlawrev-2531	441	116	gross	gross	ADJ
inlawrev-2531	441	117	,	,	PUNCT
inlawrev-2531	441	118	adjusted	adjusted	ADJ
inlawrev-2531	441	119	gross	gross	ADJ
inlawrev-2531	441	120	,	,	PUNCT
inlawrev-2531	441	121	and	and	CCONJ
inlawrev-2531	441	122	supplemental	supplemental	ADJ
inlawrev-2531	441	123	corporate	corporate	ADJ
inlawrev-2531	441	124	net	net	ADJ
inlawrev-2531	441	125	income	income	NOUN
inlawrev-2531	441	126	taxes	taxis	NOUN
inlawrev-2531	441	127	.	.	PUNCT
inlawrev-2531	442	1	"	"	PUNCT
inlawrev-2531	442	2	*	*	PUNCT
inlawrev-2531	442	3	the	the	DET
inlawrev-2531	442	4	credit	credit	NOUN
inlawrev-2531	442	5	is	be	AUX
inlawrev-2531	442	6	taken	take	VERB
inlawrev-2531	442	7	only	only	ADV
inlawrev-2531	442	8	after	after	SCONJ
inlawrev-2531	442	9	all	all	DET
inlawrev-2531	442	10	other	other	ADJ
inlawrev-2531	442	11	applicable	applicable	ADJ
inlawrev-2531	442	12	credits	credit	NOUN
inlawrev-2531	442	13	against	against	ADP
inlawrev-2531	442	14	the	the	DET
inlawrev-2531	442	15	taxes	taxis	NOUN
inlawrev-2531	442	16	are	be	AUX
inlawrev-2531	442	17	applied	apply	VERB
inlawrev-2531	442	18	.	.	PUNCT
inlawrev-2531	443	1	"^	"^	PUNCT
inlawrev-2531	443	2	the	the	DET
inlawrev-2531	443	3	credit	credit	NOUN
inlawrev-2531	443	4	is	be	AUX
inlawrev-2531	443	5	a	a	DET
inlawrev-2531	443	6	nonrefundable	nonrefundable	ADJ
inlawrev-2531	443	7	credit,"^	credit,"^	NOUN
inlawrev-2531	443	8	and	and	CCONJ
inlawrev-2531	443	9	any	any	DET
inlawrev-2531	443	10	unused	unused	ADJ
inlawrev-2531	443	11	portions	portion	NOUN
inlawrev-2531	443	12	of	of	ADP
inlawrev-2531	443	13	the	the	DET
inlawrev-2531	443	14	credit	credit	NOUN
inlawrev-2531	443	15	may	may	AUX
inlawrev-2531	443	16	be	be	AUX
inlawrev-2531	443	17	carried	carry	VERB
inlawrev-2531	443	18	forward	forward	ADV
inlawrev-2531	443	19	for	for	ADP
inlawrev-2531	443	20	fifteen	fifteen	NUM
inlawrev-2531	443	21	years	year	NOUN
inlawrev-2531	443	22	.	.	PUNCT
inlawrev-2531	444	1	"^	"^	VERB
inlawrev-2531	444	2	however	however	ADV
inlawrev-2531	444	3	,	,	PUNCT
inlawrev-2531	444	4	the	the	DET
inlawrev-2531	444	5	credit	credit	NOUN
inlawrev-2531	444	6	may	may	AUX
inlawrev-2531	444	7	not	not	PART
inlawrev-2531	444	8	be	be	AUX
inlawrev-2531	444	9	carried	carry	VERB
inlawrev-2531	444	10	back	back	ADV
inlawrev-2531	444	11	.	.	PUNCT
inlawrev-2531	445	1	"	"	PUNCT
inlawrev-2531	445	2	*	*	PUNCT
inlawrev-2531	445	3	in	in	ADP
inlawrev-2531	445	4	determining	determine	VERB
inlawrev-2531	445	5	which	which	DET
inlawrev-2531	445	6	research	research	NOUN
inlawrev-2531	445	7	expenses	expense	NOUN
inlawrev-2531	445	8	may	may	AUX
inlawrev-2531	445	9	qualify	qualify	VERB
inlawrev-2531	445	10	as	as	ADP
inlawrev-2531	445	11	indiana	indiana	PROPN
inlawrev-2531	445	12	research	research	NOUN
inlawrev-2531	445	13	expenses	expense	NOUN
inlawrev-2531	445	14	,	,	PUNCT
inlawrev-2531	445	15	the	the	DET
inlawrev-2531	445	16	following	follow	VERB
inlawrev-2531	445	17	factors	factor	NOUN
inlawrev-2531	445	18	are	be	AUX
inlawrev-2531	445	19	to	to	PART
inlawrev-2531	445	20	be	be	AUX
inlawrev-2531	445	21	considered	consider	VERB
inlawrev-2531	445	22	:	:	PUNCT
inlawrev-2531	445	23	"	"	PUNCT
inlawrev-2531	445	24	(	(	PUNCT
inlawrev-2531	445	25	1	1	X
inlawrev-2531	445	26	)	)	PUNCT
inlawrev-2531	445	27	the	the	DET
inlawrev-2531	445	28	place	place	NOUN
inlawrev-2531	445	29	where	where	SCONJ
inlawrev-2531	445	30	the	the	DET
inlawrev-2531	445	31	[	[	X
inlawrev-2531	445	32	research	research	NOUN
inlawrev-2531	445	33	]	]	PUNCT
inlawrev-2531	445	34	services	service	NOUN
inlawrev-2531	445	35	are	be	AUX
inlawrev-2531	445	36	performed	perform	VERB
inlawrev-2531	445	37	,	,	PUNCT
inlawrev-2531	445	38	(	(	PUNCT
inlawrev-2531	445	39	2	2	X
inlawrev-2531	445	40	)	)	PUNCT
inlawrev-2531	445	41	the	the	DET
inlawrev-2531	445	42	residence	residence	NOUN
inlawrev-2531	445	43	or	or	CCONJ
inlawrev-2531	445	44	business	business	NOUN
inlawrev-2531	445	45	location	location	NOUN
inlawrev-2531	445	46	of	of	ADP
inlawrev-2531	445	47	the	the	DET
inlawrev-2531	445	48	person	person	NOUN
inlawrev-2531	445	49	or	or	CCONJ
inlawrev-2531	445	50	persons	person	NOUN
inlawrev-2531	445	51	performing	perform	VERB
inlawrev-2531	445	52	the	the	DET
inlawrev-2531	445	53	services	service	NOUN
inlawrev-2531	445	54	,	,	PUNCT
inlawrev-2531	445	55	(	(	PUNCT
inlawrev-2531	445	56	3	3	X
inlawrev-2531	445	57	)	)	PUNCT
inlawrev-2531	445	58	the	the	DET
inlawrev-2531	445	59	place	place	NOUN
inlawrev-2531	445	60	where	where	SCONJ
inlawrev-2531	445	61	qualified	qualified	ADJ
inlawrev-2531	445	62	research	research	NOUN
inlawrev-2531	445	63	supplies	supply	NOUN
inlawrev-2531	445	64	are	be	AUX
inlawrev-2531	445	65	consumed	consume	VERB
inlawrev-2531	445	66	,	,	PUNCT
inlawrev-2531	445	67	and	and	CCONJ
inlawrev-2531	445	68	(	(	PUNCT
inlawrev-2531	445	69	4	4	X
inlawrev-2531	445	70	)	)	PUNCT
inlawrev-2531	445	71	other	other	ADJ
inlawrev-2531	445	72	factors	factor	NOUN
inlawrev-2531	445	73	that	that	PRON
inlawrev-2531	445	74	the	the	DET
inlawrev-2531	445	75	department	department	NOUN
inlawrev-2531	445	76	determines	determine	VERB
inlawrev-2531	445	77	are	be	AUX
inlawrev-2531	445	78	relevant	relevant	ADJ
inlawrev-2531	445	79	for	for	ADP
inlawrev-2531	445	80	the	the	DET
inlawrev-2531	445	81	determination	determination	NOUN
inlawrev-2531	445	82	.	.	PUNCT
inlawrev-2531	446	1	""^	""^	PROPN
inlawrev-2531	446	2	c.	c.	PROPN
inlawrev-2531	446	3	supplemental	supplemental	ADJ
inlawrev-2531	446	4	corporate	corporate	ADJ
inlawrev-2531	446	5	net	net	ADJ
inlawrev-2531	446	6	income	income	NOUN
inlawrev-2531	446	7	tax	tax	NOUN
inlawrev-2531	446	8	.	.	PUNCT
inlawrev-2531	447	1	—	—	PUNCT
inlawrev-2531	447	2	effective	effective	ADJ
inlawrev-2531	447	3	as	as	ADP
inlawrev-2531	447	4	of	of	ADP
inlawrev-2531	447	5	january	january	PROPN
inlawrev-2531	447	6	1	1	NUM
inlawrev-2531	447	7	,	,	PUNCT
inlawrev-2531	447	8	1982	1982	NUM
inlawrev-2531	447	9	,	,	PUNCT
inlawrev-2531	447	10	the	the	DET
inlawrev-2531	447	11	supplemental	supplemental	ADJ
inlawrev-2531	447	12	corporate	corporate	ADJ
inlawrev-2531	447	13	net	net	ADJ
inlawrev-2531	447	14	income	income	NOUN
inlawrev-2531	447	15	tax	tax	NOUN
inlawrev-2531	447	16	rate	rate	NOUN
inlawrev-2531	447	17	is	be	AUX
inlawrev-2531	447	18	increased	increase	VERB
inlawrev-2531	447	19	from	from	ADP
inlawrev-2531	447	20	3	3	NUM
inlawrev-2531	447	21	%	%	NOUN
inlawrev-2531	447	22	to	to	ADP
inlawrev-2531	447	23	4%.^^	4%.^^	NUM
inlawrev-2531	447	24	°	°	NOUN
inlawrev-2531	447	25	for	for	ADP
inlawrev-2531	447	26	fiscal	fiscal	ADJ
inlawrev-2531	447	27	year	year	NOUN
inlawrev-2531	447	28	taxpayers	taxpayer	NOUN
inlawrev-2531	447	29	,	,	PUNCT
inlawrev-2531	447	30	the	the	DET
inlawrev-2531	447	31	rate	rate	NOUN
inlawrev-2531	447	32	increase	increase	NOUN
inlawrev-2531	447	33	for	for	ADP
inlawrev-2531	447	34	years	year	NOUN
inlawrev-2531	447	35	ending	end	VERB
inlawrev-2531	447	36	in	in	ADP
inlawrev-2531	447	37	1982	1982	NUM
inlawrev-2531	447	38	is	be	AUX
inlawrev-2531	447	39	prorated	prorate	VERB
inlawrev-2531	447	40	so	so	SCONJ
inlawrev-2531	447	41	that	that	SCONJ
inlawrev-2531	447	42	the	the	DET
inlawrev-2531	447	43	former	former	ADJ
inlawrev-2531	447	44	3	3	NUM
inlawrev-2531	447	45	%	%	NOUN
inlawrev-2531	447	46	rate	rate	NOUN
inlawrev-2531	447	47	applies	apply	VERB
inlawrev-2531	447	48	for	for	ADP
inlawrev-2531	447	49	portions	portion	NOUN
inlawrev-2531	447	50	of	of	ADP
inlawrev-2531	447	51	the	the	DET
inlawrev-2531	447	52	fiscal	fiscal	ADJ
inlawrev-2531	447	53	year	year	NOUN
inlawrev-2531	447	54	occurring	occur	VERB
inlawrev-2531	447	55	before	before	ADP
inlawrev-2531	447	56	january	january	PROPN
inlawrev-2531	447	57	1	1	NUM
inlawrev-2531	447	58	,	,	PUNCT
inlawrev-2531	447	59	1982	1982	NUM
inlawrev-2531	447	60	,	,	PUNCT
inlawrev-2531	447	61	and	and	CCONJ
inlawrev-2531	447	62	the	the	DET
inlawrev-2531	447	63	4	4	NUM
inlawrev-2531	447	64	%	%	NOUN
inlawrev-2531	447	65	rate	rate	NOUN
inlawrev-2531	447	66	applies	apply	VERB
inlawrev-2531	447	67	for	for	ADP
inlawrev-2531	447	68	portions	portion	NOUN
inlawrev-2531	447	69	of	of	ADP
inlawrev-2531	447	70	the	the	DET
inlawrev-2531	447	71	fiscal	fiscal	ADJ
inlawrev-2531	447	72	year	year	NOUN
inlawrev-2531	447	73	occurring	occur	VERB
inlawrev-2531	447	74	during	during	ADP
inlawrev-2531	447	75	1982	1982	NUM
inlawrev-2531	447	76	.	.	PUNCT
inlawrev-2531	448	1	the	the	DET
inlawrev-2531	448	2	revenue	revenue	NOUN
inlawrev-2531	448	3	department	department	NOUN
inlawrev-2531	448	4	has	have	AUX
inlawrev-2531	448	5	provided	provide	VERB
inlawrev-2531	448	6	a	a	DET
inlawrev-2531	448	7	schedule	schedule	NOUN
inlawrev-2531	448	8	of	of	ADP
inlawrev-2531	448	9	precomputed	precompute	VERB
inlawrev-2531	448	10	supplemental	supplemental	ADJ
inlawrev-2531	448	11	net	net	ADJ
inlawrev-2531	448	12	income	income	NOUN
inlawrev-2531	448	13	tax	tax	NOUN
inlawrev-2531	448	14	rates	rate	NOUN
inlawrev-2531	448	15	for	for	ADP
inlawrev-2531	448	16	1981	1981	NUM
inlawrev-2531	448	17	-	-	SYM
inlawrev-2531	448	18	1982	1982	NUM
inlawrev-2531	448	19	fiscal	fiscal	ADJ
inlawrev-2531	448	20	years.^^^	years.^^^	PROPN
inlawrev-2531	448	21	d.	d.	PROPN
inlawrev-2531	448	22	acceleration	acceleration	NOUN
inlawrev-2531	448	23	of	of	ADP
inlawrev-2531	448	24	tax	tax	NOUN
inlawrev-2531	448	25	payments	payment	NOUN
inlawrev-2531	448	26	.	.	PUNCT
inlawrev-2531	449	1	—	—	PUNCT
inlawrev-2531	449	2	eiiectiwe	eiiectiwe	VERB
inlawrev-2531	449	3	as	as	ADP
inlawrev-2531	449	4	of	of	ADP
inlawrev-2531	449	5	april	april	PROPN
inlawrev-2531	449	6	1	1	NUM
inlawrev-2531	449	7	,	,	PUNCT
inlawrev-2531	449	8	1982	1982	NUM
inlawrev-2531	449	9	,	,	PUNCT
inlawrev-2531	449	10	employers	employer	NOUN
inlawrev-2531	449	11	,	,	PUNCT
inlawrev-2531	449	12	partnerships	partnership	NOUN
inlawrev-2531	449	13	,	,	PUNCT
inlawrev-2531	449	14	corporations	corporation	NOUN
inlawrev-2531	449	15	,	,	PUNCT
inlawrev-2531	449	16	trusts	trust	NOUN
inlawrev-2531	449	17	or	or	CCONJ
inlawrev-2531	449	18	estates	estate	NOUN
inlawrev-2531	449	19	are	be	AUX
inlawrev-2531	449	20	required	require	VERB
inlawrev-2531	449	21	to	to	PART
inlawrev-2531	449	22	file	file	VERB
inlawrev-2531	449	23	returns	return	NOUN
inlawrev-2531	449	24	on	on	ADP
inlawrev-2531	449	25	income	income	NOUN
inlawrev-2531	449	26	tax	tax	NOUN
inlawrev-2531	449	27	withheld	withhold	VERB
inlawrev-2531	449	28	and	and	CCONJ
inlawrev-2531	449	29	are	be	AUX
inlawrev-2531	449	30	required	require	VERB
inlawrev-2531	449	31	to	to	PART
inlawrev-2531	449	32	pay	pay	VERB
inlawrev-2531	449	33	the	the	DET
inlawrev-2531	449	34	tax	tax	NOUN
inlawrev-2531	449	35	so	so	ADV
inlawrev-2531	449	36	withheld	withhold	VERB
inlawrev-2531	449	37	,	,	PUNCT
inlawrev-2531	449	38	within	within	ADP
inlawrev-2531	449	39	twenty	twenty	NUM
inlawrev-2531	449	40	days	day	NOUN
inlawrev-2531	449	41	after	after	ADP
inlawrev-2531	449	42	the	the	DET
inlawrev-2531	449	43	end	end	NOUN
inlawrev-2531	449	44	of	of	ADP
inlawrev-2531	449	45	each	each	DET
inlawrev-2531	449	46	month	month	NOUN
inlawrev-2531	449	47	for	for	ADP
inlawrev-2531	449	48	^^'ind	^^'ind	PUNCT
inlawrev-2531	449	49	.	.	PUNCT
inlawrev-2531	449	50	code	code	NOUN
inlawrev-2531	450	1	§	§	PROPN
inlawrev-2531	450	2	6	6	NUM
inlawrev-2531	450	3	-	-	SYM
inlawrev-2531	450	4	3	3	NUM
inlawrev-2531	450	5	-	-	NUM
inlawrev-2531	450	6	3.8	3.8	NUM
inlawrev-2531	450	7	-	-	PUNCT
inlawrev-2531	450	8	2(b	2(b	NUM
inlawrev-2531	450	9	)	)	PUNCT
inlawrev-2531	450	10	(	(	PUNCT
inlawrev-2531	450	11	1982	1982	NUM
inlawrev-2531	450	12	)	)	PUNCT
inlawrev-2531	450	13	.	.	PUNCT
inlawrev-2531	450	14	''	''	PUNCT
inlawrev-2531	451	1	'	'	PUNCT
inlawrev-2531	451	2	i	i	PRON
inlawrev-2531	451	3	d.	d.	PROPN
inlawrev-2531	451	4	§	§	PROPN
inlawrev-2531	451	5	6	6	NUM
inlawrev-2531	451	6	-	-	SYM
inlawrev-2531	451	7	3	3	NUM
inlawrev-2531	451	8	-	-	PUNCT
inlawrev-2531	451	9	3.8	3.8	NUM
inlawrev-2531	451	10	-	-	NUM
inlawrev-2531	451	11	2(c	2(c	NUM
inlawrev-2531	451	12	)	)	PUNCT
inlawrev-2531	451	13	.	.	PUNCT
inlawrev-2531	452	1	"	"	PUNCT
inlawrev-2531	452	2	*	*	PUNCT
inlawrev-2531	452	3	m	m	VERB
inlawrev-2531	452	4	§	§	ADJ
inlawrev-2531	452	5	6	6	NUM
inlawrev-2531	452	6	-	-	SYM
inlawrev-2531	452	7	3	3	NUM
inlawrev-2531	452	8	-	-	PUNCT
inlawrev-2531	452	9	3.8	3.8	NUM
inlawrev-2531	452	10	-	-	PUNCT
inlawrev-2531	452	11	3(a	3(a	NUM
inlawrev-2531	452	12	)	)	PUNCT
inlawrev-2531	452	13	.	.	PUNCT
inlawrev-2531	452	14	''	''	PUNCT
inlawrev-2531	453	1	'	'	PUNCT
inlawrev-2531	453	2	i	i	PRON
inlawrev-2531	453	3	d.	d.	PROPN
inlawrev-2531	453	4	'	'	PROPN
inlawrev-2531	453	5	"	"	PUNCT
inlawrev-2531	453	6	i	i	PROPN
inlawrev-2531	453	7	d.	d.	PROPN
inlawrev-2531	453	8	§	§	PROPN
inlawrev-2531	453	9	6	6	NUM
inlawrev-2531	453	10	-	-	SYM
inlawrev-2531	453	11	3	3	NUM
inlawrev-2531	453	12	-	-	PUNCT
inlawrev-2531	453	13	3.8	3.8	NUM
inlawrev-2531	453	14	-	-	PUNCT
inlawrev-2531	453	15	3(c	3(c	NUM
inlawrev-2531	453	16	)	)	PUNCT
inlawrev-2531	453	17	.	.	PUNCT
inlawrev-2531	454	1	"	"	PUNCT
inlawrev-2531	454	2	ud	ud	INTJ
inlawrev-2531	454	3	.	.	PUNCT
inlawrev-2531	455	1	§	§	PROPN
inlawrev-2531	455	2	6	6	NUM
inlawrev-2531	455	3	-	-	SYM
inlawrev-2531	455	4	3	3	NUM
inlawrev-2531	455	5	-	-	PUNCT
inlawrev-2531	455	6	3.8	3.8	NUM
inlawrev-2531	455	7	-	-	PUNCT
inlawrev-2531	455	8	3(a	3(a	NUM
inlawrev-2531	455	9	)	)	PUNCT
inlawrev-2531	455	10	(	(	PUNCT
inlawrev-2531	455	11	incorporating	incorporate	VERB
inlawrev-2531	455	12	the	the	DET
inlawrev-2531	455	13	i.r.c	i.r.c	NOUN
inlawrev-2531	455	14	.	.	PUNCT
inlawrev-2531	456	1	§	§	PROPN
inlawrev-2531	456	2	44f(g)(2)(a)(ii	44f(g)(2)(a)(ii	NUM
inlawrev-2531	456	3	)	)	PUNCT
inlawrev-2531	456	4	(	(	PUNCT
inlawrev-2531	456	5	law	law	NOUN
inlawrev-2531	456	6	co	co	NOUN
inlawrev-2531	456	7	-	-	NOUN
inlawrev-2531	456	8	op	op	NOUN
inlawrev-2531	456	9	.	.	PUNCT
inlawrev-2531	457	1	supp	supp	PROPN
inlawrev-2531	457	2	.	.	PUNCT
inlawrev-2531	458	1	1982	1982	NUM
inlawrev-2531	458	2	)	)	PUNCT
inlawrev-2531	458	3	provision	provision	NOUN
inlawrev-2531	458	4	for	for	ADP
inlawrev-2531	458	5	a	a	DET
inlawrev-2531	458	6	fifteen	fifteen	NUM
inlawrev-2531	458	7	-	-	PUNCT
inlawrev-2531	458	8	year	year	NOUN
inlawrev-2531	458	9	carryforward	carryforward	NOUN
inlawrev-2531	458	10	)	)	PUNCT
inlawrev-2531	458	11	.	.	PUNCT
inlawrev-2531	459	1	"	"	PUNCT
inlawrev-2531	459	2	«	«	PUNCT
inlawrev-2531	459	3	ind	ind	X
inlawrev-2531	459	4	.	.	PUNCT
inlawrev-2531	459	5	code	code	PROPN
inlawrev-2531	459	6	§	§	PROPN
inlawrev-2531	459	7	6	6	NUM
inlawrev-2531	459	8	-	-	SYM
inlawrev-2531	459	9	3	3	NUM
inlawrev-2531	459	10	-	-	PUNCT
inlawrev-2531	459	11	3.8	3.8	NUM
inlawrev-2531	459	12	-	-	PUNCT
inlawrev-2531	459	13	3(c	3(c	NUM
inlawrev-2531	459	14	)	)	PUNCT
inlawrev-2531	459	15	(	(	PUNCT
inlawrev-2531	459	16	1982	1982	NUM
inlawrev-2531	459	17	)	)	PUNCT
inlawrev-2531	459	18	.	.	PUNCT
inlawrev-2531	459	19	'	'	PUNCT
inlawrev-2531	460	1	"	"	PUNCT
inlawrev-2531	460	2	i	i	PRON
inlawrev-2531	460	3	d.	d.	PROPN
inlawrev-2531	460	4	§	§	PROPN
inlawrev-2531	460	5	6	6	NUM
inlawrev-2531	460	6	-	-	SYM
inlawrev-2531	460	7	3	3	NUM
inlawrev-2531	460	8	-	-	NUM
inlawrev-2531	460	9	3.8	3.8	NUM
inlawrev-2531	460	10	-	-	SYM
inlawrev-2531	460	11	5	5	NUM
inlawrev-2531	460	12	.	.	PUNCT
inlawrev-2531	460	13	'	'	PUNCT
inlawrev-2531	460	14	^"act	^"act	NOUN
inlawrev-2531	460	15	of	of	ADP
inlawrev-2531	460	16	feb	feb	PROPN
inlawrev-2531	460	17	.	.	PROPN
inlawrev-2531	460	18	25	25	NUM
inlawrev-2531	460	19	,	,	PUNCT
inlawrev-2531	460	20	1982	1982	NUM
inlawrev-2531	460	21	,	,	PUNCT
inlawrev-2531	460	22	pub	pub	NOUN
inlawrev-2531	460	23	.	.	PUNCT
inlawrev-2531	460	24	l.	l.	PROPN
inlawrev-2531	461	1	no	no	INTJ
inlawrev-2531	461	2	.	.	PROPN
inlawrev-2531	461	3	52	52	NUM
inlawrev-2531	461	4	,	,	PUNCT
inlawrev-2531	461	5	1982	1982	NUM
inlawrev-2531	461	6	ind	ind	NOUN
inlawrev-2531	461	7	.	.	PUNCT
inlawrev-2531	462	1	acts	act	VERB
inlawrev-2531	462	2	494	494	NUM
inlawrev-2531	462	3	,	,	PUNCT
inlawrev-2531	462	4	499	499	NUM
inlawrev-2531	462	5	(	(	PUNCT
inlawrev-2531	462	6	codified	codify	VERB
inlawrev-2531	462	7	at	at	ADP
inlawrev-2531	462	8	ind	ind	PROPN
inlawrev-2531	462	9	.	.	PUNCT
inlawrev-2531	463	1	code	code	PROPN
inlawrev-2531	463	2	§	§	PROPN
inlawrev-2531	463	3	6	6	NUM
inlawrev-2531	463	4	-	-	SYM
inlawrev-2531	463	5	3	3	NUM
inlawrev-2531	463	6	-	-	PUNCT
inlawrev-2531	463	7	8	8	NUM
inlawrev-2531	463	8	-	-	SYM
inlawrev-2531	463	9	4.1	4.1	NUM
inlawrev-2531	463	10	(	(	PUNCT
inlawrev-2531	463	11	1982	1982	NUM
inlawrev-2531	463	12	)	)	PUNCT
inlawrev-2531	463	13	)	)	PUNCT
inlawrev-2531	463	14	.	.	PUNCT
inlawrev-2531	464	1	^''income	^''income	NUM
inlawrev-2531	464	2	tax	tax	NOUN
inlawrev-2531	464	3	div	div	PROPN
inlawrev-2531	464	4	.	.	PUNCT
inlawrev-2531	464	5	information	information	NOUN
inlawrev-2531	464	6	bull	bull	NOUN
inlawrev-2531	464	7	.	.	PUNCT
inlawrev-2531	465	1	no	no	INTJ
inlawrev-2531	465	2	.	.	NOUN
inlawrev-2531	466	1	58	58	NUM
inlawrev-2531	466	2	,	,	PUNCT
inlawrev-2531	466	3	5	5	NUM
inlawrev-2531	466	4	ind	ind	NOUN
inlawrev-2531	466	5	.	.	PUNCT
inlawrev-2531	467	1	reg	reg	NOUN
inlawrev-2531	467	2	.	.	PUNCT
inlawrev-2531	468	1	789	789	NUM
inlawrev-2531	468	2	,	,	PUNCT
inlawrev-2531	468	3	790	790	NUM
inlawrev-2531	468	4	(	(	PUNCT
inlawrev-2531	468	5	april	april	PROPN
inlawrev-2531	468	6	1982	1982	NUM
inlawrev-2531	468	7	)	)	PUNCT
inlawrev-2531	468	8	.	.	PUNCT
inlawrev-2531	469	1	374	374	NUM
inlawrev-2531	469	2	indiana	indiana	PROPN
inlawrev-2531	469	3	law	law	PROPN
inlawrev-2531	469	4	review	review	NOUN
inlawrev-2531	469	5	[	[	X
inlawrev-2531	469	6	vol	vol	NOUN
inlawrev-2531	469	7	.	.	PUNCT
inlawrev-2531	469	8	16:355	16:355	NUM
inlawrev-2531	469	9	which	which	PRON
inlawrev-2531	469	10	the	the	DET
inlawrev-2531	469	11	return	return	NOUN
inlawrev-2531	469	12	is	be	AUX
inlawrev-2531	469	13	filed	file	VERB
inlawrev-2531	469	14	,	,	PUNCT
inlawrev-2531	469	15	if	if	SCONJ
inlawrev-2531	469	16	the	the	DET
inlawrev-2531	469	17	average	average	ADJ
inlawrev-2531	469	18	monthly	monthly	ADJ
inlawrev-2531	469	19	payment	payment	NOUN
inlawrev-2531	469	20	for	for	ADP
inlawrev-2531	469	21	the	the	DET
inlawrev-2531	469	22	preceding	precede	VERB
inlawrev-2531	469	23	year	year	NOUN
inlawrev-2531	469	24	exceeded	exceed	VERB
inlawrev-2531	469	25	$	$	SYM
inlawrev-2531	469	26	1,000/^^	1,000/^^	NUM
inlawrev-2531	469	27	further	far	ADV
inlawrev-2531	469	28	,	,	PUNCT
inlawrev-2531	469	29	monthly	monthly	ADJ
inlawrev-2531	469	30	reports	report	NOUN
inlawrev-2531	469	31	and	and	CCONJ
inlawrev-2531	469	32	payments	payment	NOUN
inlawrev-2531	469	33	may	may	AUX
inlawrev-2531	469	34	be	be	AUX
inlawrev-2531	469	35	required	require	VERB
inlawrev-2531	469	36	by	by	ADP
inlawrev-2531	469	37	the	the	DET
inlawrev-2531	469	38	revenue	revenue	NOUN
inlawrev-2531	469	39	department	department	NOUN
inlawrev-2531	469	40	within	within	ADP
inlawrev-2531	469	41	the	the	DET
inlawrev-2531	469	42	twenty	twenty	NUM
inlawrev-2531	469	43	day	day	NOUN
inlawrev-2531	469	44	period	period	NOUN
inlawrev-2531	469	45	if	if	SCONJ
inlawrev-2531	469	46	the	the	DET
inlawrev-2531	469	47	revenue	revenue	NOUN
inlawrev-2531	469	48	department	department	PROPN
inlawrev-2531	469	49	estimates	estimate	VERB
inlawrev-2531	469	50	that	that	SCONJ
inlawrev-2531	469	51	the	the	DET
inlawrev-2531	469	52	taxpayer	taxpayer	NOUN
inlawrev-2531	469	53	's	's	PART
inlawrev-2531	469	54	monthly	monthly	ADJ
inlawrev-2531	469	55	average	average	ADJ
inlawrev-2531	469	56	payment	payment	NOUN
inlawrev-2531	469	57	for	for	ADP
inlawrev-2531	469	58	the	the	DET
inlawrev-2531	469	59	current	current	ADJ
inlawrev-2531	469	60	year	year	NOUN
inlawrev-2531	469	61	will	will	AUX
inlawrev-2531	469	62	exceed	exceed	VERB
inlawrev-2531	469	63	$	$	SYM
inlawrev-2531	469	64	1,000.^2^	1,000.^2^	NUM
inlawrev-2531	469	65	2	2	NUM
inlawrev-2531	469	66	.	.	PUNCT
inlawrev-2531	469	67	property	property	NOUN
inlawrev-2531	469	68	taxes	taxis	NOUN
inlawrev-2531	469	69	.	.	PUNCT
inlawrev-2531	470	1	—	—	PUNCT
inlawrev-2531	470	2	a.	a.	NOUN
inlawrev-2531	470	3	deduction	deduction	NOUN
inlawrev-2531	470	4	procedures	procedure	NOUN
inlawrev-2531	470	5	.	.	PUNCT
inlawrev-2531	471	1	—	—	PUNCT
inlawrev-2531	471	2	effective	effective	ADJ
inlawrev-2531	471	3	as	as	ADP
inlawrev-2531	471	4	of	of	ADP
inlawrev-2531	471	5	january	january	PROPN
inlawrev-2531	471	6	1	1	NUM
inlawrev-2531	471	7	,	,	PUNCT
inlawrev-2531	471	8	1982	1982	NUM
inlawrev-2531	471	9	,	,	PUNCT
inlawrev-2531	471	10	the	the	DET
inlawrev-2531	471	11	procedure	procedure	NOUN
inlawrev-2531	471	12	for	for	ADP
inlawrev-2531	471	13	claiming	claim	VERB
inlawrev-2531	471	14	a	a	DET
inlawrev-2531	471	15	property	property	NOUN
inlawrev-2531	471	16	tax	tax	NOUN
inlawrev-2531	471	17	deduction	deduction	NOUN
inlawrev-2531	471	18	for	for	ADP
inlawrev-2531	471	19	mortgages	mortgage	NOUN
inlawrev-2531	471	20	,	,	PUNCT
inlawrev-2531	471	21	blindness	blindness	NOUN
inlawrev-2531	471	22	,	,	PUNCT
inlawrev-2531	471	23	senior	senior	ADJ
inlawrev-2531	471	24	citizens	citizen	NOUN
inlawrev-2531	471	25	,	,	PUNCT
inlawrev-2531	471	26	veterans	veteran	NOUN
inlawrev-2531	471	27	,	,	PUNCT
inlawrev-2531	471	28	veterans	veteran	NOUN
inlawrev-2531	471	29	'	'	PART
inlawrev-2531	471	30	surviving	survive	VERB
inlawrev-2531	471	31	spouses	spouse	NOUN
inlawrev-2531	471	32	,	,	PUNCT
inlawrev-2531	471	33	and	and	CCONJ
inlawrev-2531	471	34	world	world	NOUN
inlawrev-2531	471	35	war	war	NOUN
inlawrev-2531	471	36	i	i	PRON
inlawrev-2531	471	37	veterans	veteran	NOUN
inlawrev-2531	471	38	has	have	AUX
inlawrev-2531	471	39	been	be	AUX
inlawrev-2531	471	40	amended	amend	VERB
inlawrev-2531	471	41	;	;	PUNCT
inlawrev-2531	471	42	the	the	DET
inlawrev-2531	471	43	amendment	amendment	NOUN
inlawrev-2531	471	44	provides	provide	VERB
inlawrev-2531	471	45	that	that	SCONJ
inlawrev-2531	471	46	a	a	DET
inlawrev-2531	471	47	taxpayer	taxpayer	NOUN
inlawrev-2531	471	48	who	who	PRON
inlawrev-2531	471	49	receives	receive	VERB
inlawrev-2531	471	50	such	such	DET
inlawrev-2531	471	51	a	a	DET
inlawrev-2531	471	52	deduction	deduction	NOUN
inlawrev-2531	471	53	for	for	ADP
inlawrev-2531	471	54	prior	prior	ADJ
inlawrev-2531	471	55	years	year	NOUN
inlawrev-2531	471	56	,	,	PUNCT
inlawrev-2531	471	57	and	and	CCONJ
inlawrev-2531	471	58	who	who	PRON
inlawrev-2531	471	59	remains	remain	VERB
inlawrev-2531	471	60	eligible	eligible	ADJ
inlawrev-2531	471	61	for	for	ADP
inlawrev-2531	471	62	the	the	DET
inlawrev-2531	471	63	deduction	deduction	NOUN
inlawrev-2531	471	64	,	,	PUNCT
inlawrev-2531	471	65	is	be	AUX
inlawrev-2531	471	66	not	not	PART
inlawrev-2531	471	67	required	require	VERB
inlawrev-2531	471	68	to	to	PART
inlawrev-2531	471	69	file	file	VERB
inlawrev-2531	471	70	a	a	DET
inlawrev-2531	471	71	claim	claim	NOUN
inlawrev-2531	471	72	of	of	ADP
inlawrev-2531	471	73	entitlement	entitlement	NOUN
inlawrev-2531	471	74	for	for	ADP
inlawrev-2531	471	75	the	the	DET
inlawrev-2531	471	76	deduction	deduction	NOUN
inlawrev-2531	471	77	for	for	ADP
inlawrev-2531	471	78	the	the	DET
inlawrev-2531	471	79	following	follow	VERB
inlawrev-2531	471	80	year.^^^	year.^^^	PROPN
inlawrev-2531	471	81	rather	rather	ADV
inlawrev-2531	471	82	,	,	PUNCT
inlawrev-2531	471	83	if	if	SCONJ
inlawrev-2531	471	84	the	the	DET
inlawrev-2531	471	85	taxpayer	taxpayer	NOUN
inlawrev-2531	471	86	should	should	AUX
inlawrev-2531	471	87	become	become	VERB
inlawrev-2531	471	88	ineligible	ineligible	ADJ
inlawrev-2531	471	89	for	for	ADP
inlawrev-2531	471	90	any	any	DET
inlawrev-2531	471	91	such	such	ADJ
inlawrev-2531	471	92	deduction	deduction	NOUN
inlawrev-2531	471	93	,	,	PUNCT
inlawrev-2531	471	94	the	the	DET
inlawrev-2531	471	95	county	county	NOUN
inlawrev-2531	471	96	auditor	auditor	NOUN
inlawrev-2531	471	97	must	must	AUX
inlawrev-2531	471	98	be	be	AUX
inlawrev-2531	471	99	notified	notify	VERB
inlawrev-2531	471	100	of	of	ADP
inlawrev-2531	471	101	ineligibility	ineligibility	NOUN
inlawrev-2531	471	102	prior	prior	ADV
inlawrev-2531	471	103	to	to	ADP
inlawrev-2531	471	104	may	may	PROPN
inlawrev-2531	471	105	10	10	NUM
inlawrev-2531	471	106	of	of	ADP
inlawrev-2531	471	107	the	the	DET
inlawrev-2531	471	108	year	year	NOUN
inlawrev-2531	471	109	in	in	ADP
inlawrev-2531	471	110	which	which	PRON
inlawrev-2531	471	111	the	the	DET
inlawrev-2531	471	112	ineligibility	ineligibility	NOUN
inlawrev-2531	471	113	occurs	occur	VERB
inlawrev-2531	471	114	.	.	PUNCT
inlawrev-2531	472	1	^^^	^^^	PROPN
inlawrev-2531	472	2	b.	b.	PROPN
inlawrev-2531	472	3	library	library	PROPN
inlawrev-2531	472	4	district	district	PROPN
inlawrev-2531	472	5	levy	levy	NOUN
inlawrev-2531	472	6	limitations	limitation	NOUN
inlawrev-2531	472	7	.	.	PUNCT
inlawrev-2531	473	1	—	—	PUNCT
inlawrev-2531	473	2	the	the	DET
inlawrev-2531	473	3	state	state	NOUN
inlawrev-2531	473	4	board	board	PROPN
inlawrev-2531	473	5	of	of	ADP
inlawrev-2531	473	6	tax	tax	NOUN
inlawrev-2531	473	7	commissioners	commissioner	NOUN
inlawrev-2531	473	8	may	may	AUX
inlawrev-2531	473	9	not	not	PART
inlawrev-2531	473	10	permit	permit	VERB
inlawrev-2531	473	11	a	a	DET
inlawrev-2531	473	12	library	library	ADJ
inlawrev-2531	473	13	district	district	NOUN
inlawrev-2531	473	14	to	to	PART
inlawrev-2531	473	15	increase	increase	VERB
inlawrev-2531	473	16	its	its	PRON
inlawrev-2531	473	17	levy	levy	NOUN
inlawrev-2531	473	18	in	in	ADP
inlawrev-2531	473	19	excess	excess	NOUN
inlawrev-2531	473	20	of	of	ADP
inlawrev-2531	473	21	published	publish	VERB
inlawrev-2531	473	22	amounts	amount	NOUN
inlawrev-2531	473	23	.	.	PUNCT
inlawrev-2531	474	1	such	such	DET
inlawrev-2531	474	2	an	an	DET
inlawrev-2531	474	3	increase	increase	NOUN
inlawrev-2531	474	4	is	be	AUX
inlawrev-2531	474	5	limited	limit	VERB
inlawrev-2531	474	6	to	to	ADP
inlawrev-2531	474	7	the	the	DET
inlawrev-2531	474	8	lesser	less	ADJ
inlawrev-2531	474	9	of	of	ADP
inlawrev-2531	474	10	125	125	NUM
inlawrev-2531	474	11	%	%	NOUN
inlawrev-2531	474	12	of	of	ADP
inlawrev-2531	474	13	the	the	DET
inlawrev-2531	474	14	levied	levy	VERB
inlawrev-2531	474	15	rate	rate	NOUN
inlawrev-2531	474	16	for	for	ADP
inlawrev-2531	474	17	the	the	DET
inlawrev-2531	474	18	prior	prior	ADJ
inlawrev-2531	474	19	budget	budget	NOUN
inlawrev-2531	474	20	year	year	NOUN
inlawrev-2531	474	21	or	or	CCONJ
inlawrev-2531	474	22	the	the	DET
inlawrev-2531	474	23	rate	rate	NOUN
inlawrev-2531	474	24	the	the	DET
inlawrev-2531	474	25	district	district	NOUN
inlawrev-2531	474	26	would	would	AUX
inlawrev-2531	474	27	have	have	AUX
inlawrev-2531	474	28	levied	levy	VERB
inlawrev-2531	474	29	had	have	AUX
inlawrev-2531	474	30	it	it	PRON
inlawrev-2531	474	31	not	not	PART
inlawrev-2531	474	32	applied	apply	VERB
inlawrev-2531	474	33	for	for	ADP
inlawrev-2531	474	34	an	an	DET
inlawrev-2531	474	35	increase	increase	NOUN
inlawrev-2531	474	36	plus	plus	CCONJ
inlawrev-2531	474	37	$	$	SYM
inlawrev-2531	474	38	.05.^^^	.05.^^^	PROPN
inlawrev-2531	474	39	under	under	ADP
inlawrev-2531	474	40	a	a	DET
inlawrev-2531	474	41	new	new	ADJ
inlawrev-2531	474	42	legislative	legislative	ADJ
inlawrev-2531	474	43	provision	provision	NOUN
inlawrev-2531	474	44	,	,	PUNCT
inlawrev-2531	474	45	school	school	NOUN
inlawrev-2531	474	46	corporations	corporation	NOUN
inlawrev-2531	474	47	incurring	incur	VERB
inlawrev-2531	474	48	shortfalls	shortfall	NOUN
inlawrev-2531	474	49	caused	cause	VERB
inlawrev-2531	474	50	by	by	ADP
inlawrev-2531	474	51	erroneous	erroneous	ADJ
inlawrev-2531	474	52	tax	tax	NOUN
inlawrev-2531	474	53	figures	figure	NOUN
inlawrev-2531	474	54	may	may	AUX
inlawrev-2531	474	55	be	be	AUX
inlawrev-2531	474	56	permitted	permit	VERB
inlawrev-2531	474	57	to	to	PART
inlawrev-2531	474	58	collect	collect	VERB
inlawrev-2531	474	59	an	an	DET
inlawrev-2531	474	60	excessive	excessive	ADJ
inlawrev-2531	474	61	tax	tax	NOUN
inlawrev-2531	474	62	levy	levy	NOUN
inlawrev-2531	474	63	in	in	ADP
inlawrev-2531	474	64	the	the	DET
inlawrev-2531	474	65	year	year	NOUN
inlawrev-2531	474	66	following	follow	VERB
inlawrev-2531	474	67	the	the	DET
inlawrev-2531	474	68	shortfall.^^^	shortfall.^^^	PROPN
inlawrev-2531	474	69	3	3	NUM
inlawrev-2531	474	70	.	.	PUNCT
inlawrev-2531	475	1	sales	sale	NOUN
inlawrev-2531	475	2	and	and	CCONJ
inlawrev-2531	475	3	use	use	VERB
inlawrev-2531	475	4	taxes	taxis	NOUN
inlawrev-2531	475	5	.	.	PUNCT
inlawrev-2531	476	1	—	—	PUNCT
inlawrev-2531	476	2	effective	effective	ADJ
inlawrev-2531	476	3	as	as	ADP
inlawrev-2531	476	4	of	of	ADP
inlawrev-2531	476	5	april	april	PROPN
inlawrev-2531	476	6	1	1	NUM
inlawrev-2531	476	7	,	,	PUNCT
inlawrev-2531	476	8	1982	1982	NUM
inlawrev-2531	476	9	,	,	PUNCT
inlawrev-2531	476	10	the	the	DET
inlawrev-2531	476	11	due	due	ADJ
inlawrev-2531	476	12	dates	date	NOUN
inlawrev-2531	476	13	for	for	ADP
inlawrev-2531	476	14	the	the	DET
inlawrev-2531	476	15	filing	filing	NOUN
inlawrev-2531	476	16	of	of	ADP
inlawrev-2531	476	17	sales	sale	NOUN
inlawrev-2531	476	18	and	and	CCONJ
inlawrev-2531	476	19	use	use	VERB
inlawrev-2531	476	20	tax	tax	NOUN
inlawrev-2531	476	21	returns	return	NOUN
inlawrev-2531	476	22	and	and	CCONJ
inlawrev-2531	476	23	the	the	DET
inlawrev-2531	476	24	remittance	remittance	NOUN
inlawrev-2531	476	25	of	of	ADP
inlawrev-2531	476	26	such	such	ADJ
inlawrev-2531	476	27	taxes	taxis	NOUN
inlawrev-2531	476	28	is	be	AUX
inlawrev-2531	476	29	accelerated.^^^	accelerated.^^^	NOUN
inlawrev-2531	476	30	if	if	SCONJ
inlawrev-2531	476	31	a	a	DET
inlawrev-2531	476	32	taxpayer	taxpayer	NOUN
inlawrev-2531	476	33	's	's	PART
inlawrev-2531	476	34	average	average	ADJ
inlawrev-2531	476	35	monthly	monthly	ADJ
inlawrev-2531	476	36	liability	liability	NOUN
inlawrev-2531	476	37	for	for	ADP
inlawrev-2531	476	38	collections	collection	NOUN
inlawrev-2531	476	39	of	of	ADP
inlawrev-2531	476	40	sales	sale	NOUN
inlawrev-2531	476	41	and	and	CCONJ
inlawrev-2531	476	42	use	use	VERB
inlawrev-2531	476	43	taxes	taxis	NOUN
inlawrev-2531	476	44	for	for	ADP
inlawrev-2531	476	45	the	the	DET
inlawrev-2531	476	46	preceding	precede	VERB
inlawrev-2531	476	47	year	year	NOUN
inlawrev-2531	476	48	exceeded	exceed	VERB
inlawrev-2531	476	49	$	$	SYM
inlawrev-2531	476	50	1,000	1,000	NUM
inlawrev-2531	476	51	,	,	PUNCT
inlawrev-2531	476	52	such	such	ADJ
inlawrev-2531	476	53	returns	return	NOUN
inlawrev-2531	476	54	and	and	CCONJ
inlawrev-2531	476	55	payments	payment	NOUN
inlawrev-2531	476	56	must	must	AUX
inlawrev-2531	476	57	be	be	AUX
inlawrev-2531	476	58	made	make	VERB
inlawrev-2531	476	59	not	not	PART
inlawrev-2531	476	60	more	more	ADJ
inlawrev-2531	476	61	than	than	ADP
inlawrev-2531	476	62	twenty	twenty	NUM
inlawrev-2531	476	63	days	day	NOUN
inlawrev-2531	476	64	after	after	ADP
inlawrev-2531	476	65	the	the	DET
inlawrev-2531	476	66	close	close	NOUN
inlawrev-2531	476	67	of	of	ADP
inlawrev-2531	476	68	each	each	DET
inlawrev-2531	476	69	month	month	NOUN
inlawrev-2531	476	70	.	.	PUNCT
inlawrev-2531	477	1	'^^	'^^	PROPN
inlawrev-2531	477	2	additionally	additionally	ADV
inlawrev-2531	477	3	,	,	PUNCT
inlawrev-2531	477	4	the	the	DET
inlawrev-2531	477	5	fees	fee	NOUN
inlawrev-2531	477	6	applicable	applicable	ADJ
inlawrev-2531	477	7	to	to	ADP
inlawrev-2531	477	8	retail	retail	ADJ
inlawrev-2531	477	9	merchants	merchant	NOUN
inlawrev-2531	477	10	have	have	AUX
inlawrev-2531	477	11	been	be	AUX
inlawrev-2531	477	12	changed	change	VERB
inlawrev-2531	477	13	.	.	PUNCT
inlawrev-2531	478	1	^^	^^	PUNCT
inlawrev-2531	479	1	°	°	PRON
inlawrev-2531	479	2	effective	effective	ADJ
inlawrev-2531	479	3	january	january	PROPN
inlawrev-2531	479	4	''	''	PUNCT
inlawrev-2531	479	5	'	'	PUNCT
inlawrev-2531	479	6	act	act	NOUN
inlawrev-2531	479	7	of	of	ADP
inlawrev-2531	479	8	feb	feb	PROPN
inlawrev-2531	479	9	.	.	PROPN
inlawrev-2531	479	10	25	25	NUM
inlawrev-2531	479	11	,	,	PUNCT
inlawrev-2531	479	12	1982	1982	NUM
inlawrev-2531	479	13	,	,	PUNCT
inlawrev-2531	479	14	pub	pub	NOUN
inlawrev-2531	479	15	.	.	PUNCT
inlawrev-2531	480	1	l.	l.	PROPN
inlawrev-2531	481	1	no	no	INTJ
inlawrev-2531	481	2	.	.	PROPN
inlawrev-2531	481	3	49	49	NUM
inlawrev-2531	481	4	,	,	PUNCT
inlawrev-2531	481	5	1982	1982	NUM
inlawrev-2531	481	6	ind	ind	NOUN
inlawrev-2531	481	7	.	.	PUNCT
inlawrev-2531	482	1	acts	act	VERB
inlawrev-2531	482	2	477	477	NUM
inlawrev-2531	482	3	,	,	PUNCT
inlawrev-2531	482	4	481	481	NUM
inlawrev-2531	482	5	(	(	PUNCT
inlawrev-2531	482	6	codified	codify	VERB
inlawrev-2531	482	7	at	at	ADP
inlawrev-2531	482	8	ind	ind	PROPN
inlawrev-2531	482	9	.	.	PUNCT
inlawrev-2531	483	1	code	code	PROPN
inlawrev-2531	483	2	§	§	PROPN
inlawrev-2531	483	3	6	6	NUM
inlawrev-2531	483	4	-	-	SYM
inlawrev-2531	483	5	3	3	NUM
inlawrev-2531	483	6	-	-	PUNCT
inlawrev-2531	483	7	4	4	NUM
inlawrev-2531	483	8	-	-	NUM
inlawrev-2531	483	9	8.1(a	8.1(a	NUM
inlawrev-2531	483	10	)	)	PUNCT
inlawrev-2531	483	11	(	(	PUNCT
inlawrev-2531	483	12	1982	1982	NUM
inlawrev-2531	483	13	)	)	PUNCT
inlawrev-2531	483	14	)	)	PUNCT
inlawrev-2531	483	15	.	.	PUNCT
inlawrev-2531	484	1	''	''	PUNCT
inlawrev-2531	484	2	^ind	^ind	X
inlawrev-2531	484	3	.	.	PUNCT
inlawrev-2531	484	4	code	code	NOUN
inlawrev-2531	484	5	§	§	PROPN
inlawrev-2531	484	6	6	6	NUM
inlawrev-2531	484	7	-	-	SYM
inlawrev-2531	484	8	3	3	NUM
inlawrev-2531	484	9	-	-	PUNCT
inlawrev-2531	484	10	4	4	NUM
inlawrev-2531	484	11	-	-	PUNCT
inlawrev-2531	484	12	8.1(b	8.1(b	NUM
inlawrev-2531	484	13	)	)	PUNCT
inlawrev-2531	484	14	(	(	PUNCT
inlawrev-2531	484	15	1982	1982	NUM
inlawrev-2531	484	16	)	)	PUNCT
inlawrev-2531	484	17	.	.	PUNCT
inlawrev-2531	484	18	''	''	PUNCT
inlawrev-2531	485	1	"	"	PUNCT
inlawrev-2531	485	2	act	act	NOUN
inlawrev-2531	485	3	of	of	ADP
inlawrev-2531	485	4	feb	feb	PROPN
inlawrev-2531	485	5	.	.	PROPN
inlawrev-2531	485	6	18	18	NUM
inlawrev-2531	485	7	,	,	PUNCT
inlawrev-2531	485	8	1982	1982	NUM
inlawrev-2531	485	9	,	,	PUNCT
inlawrev-2531	485	10	pub	pub	NOUN
inlawrev-2531	485	11	.	.	PUNCT
inlawrev-2531	486	1	l.	l.	PROPN
inlawrev-2531	486	2	no	no	INTJ
inlawrev-2531	486	3	.	.	PROPN
inlawrev-2531	486	4	44	44	NUM
inlawrev-2531	486	5	,	,	PUNCT
inlawrev-2531	486	6	1982	1982	NUM
inlawrev-2531	486	7	ind	ind	NOUN
inlawrev-2531	486	8	.	.	PUNCT
inlawrev-2531	487	1	acts	act	VERB
inlawrev-2531	487	2	448	448	NUM
inlawrev-2531	487	3	,	,	PUNCT
inlawrev-2531	487	4	452	452	NUM
inlawrev-2531	487	5	(	(	PUNCT
inlawrev-2531	487	6	codified	codify	VERB
inlawrev-2531	487	7	at	at	ADP
inlawrev-2531	487	8	ind	ind	PROPN
inlawrev-2531	487	9	.	.	PUNCT
inlawrev-2531	488	1	code	code	PROPN
inlawrev-2531	488	2	§	§	PROPN
inlawrev-2531	488	3	6	6	NUM
inlawrev-2531	488	4	-	-	PUNCT
inlawrev-2531	488	5	l.l-12	l.l-12	NOUN
inlawrev-2531	488	6	-	-	PUNCT
inlawrev-2531	488	7	17.8(a	17.8(a	NUM
inlawrev-2531	488	8	)	)	PUNCT
inlawrev-2531	488	9	(	(	PUNCT
inlawrev-2531	488	10	1982	1982	NUM
inlawrev-2531	488	11	)	)	PUNCT
inlawrev-2531	488	12	)	)	PUNCT
inlawrev-2531	488	13	.	.	PUNCT
inlawrev-2531	489	1	''	''	PUNCT
inlawrev-2531	489	2	^ind	^ind	X
inlawrev-2531	489	3	.	.	PUNCT
inlawrev-2531	489	4	code	code	NOUN
inlawrev-2531	489	5	§	§	PROPN
inlawrev-2531	489	6	6	6	NUM
inlawrev-2531	489	7	-	-	PUNCT
inlawrev-2531	489	8	l.l-12	l.l-12	NOUN
inlawrev-2531	489	9	-	-	NOUN
inlawrev-2531	489	10	17.8(b	17.8(b	NUM
inlawrev-2531	489	11	)	)	PUNCT
inlawrev-2531	489	12	(	(	PUNCT
inlawrev-2531	489	13	1982	1982	NUM
inlawrev-2531	489	14	)	)	PUNCT
inlawrev-2531	489	15	.	.	PUNCT
inlawrev-2531	489	16	''	''	PUNCT
inlawrev-2531	490	1	'	'	PUNCT
inlawrev-2531	490	2	act	act	NOUN
inlawrev-2531	490	3	of	of	ADP
inlawrev-2531	490	4	feb	feb	PROPN
inlawrev-2531	490	5	.	.	PROPN
inlawrev-2531	490	6	25	25	NUM
inlawrev-2531	490	7	,	,	PUNCT
inlawrev-2531	490	8	1982	1982	NUM
inlawrev-2531	490	9	,	,	PUNCT
inlawrev-2531	490	10	pub	pub	NOUN
inlawrev-2531	490	11	.	.	PUNCT
inlawrev-2531	491	1	l.	l.	PROPN
inlawrev-2531	491	2	no	no	INTJ
inlawrev-2531	491	3	.	.	PROPN
inlawrev-2531	492	1	54	54	NUM
inlawrev-2531	492	2	,	,	PUNCT
inlawrev-2531	492	3	1982	1982	NUM
inlawrev-2531	492	4	ind	ind	NOUN
inlawrev-2531	492	5	.	.	PUNCT
inlawrev-2531	493	1	acts	act	VERB
inlawrev-2531	493	2	506	506	NUM
inlawrev-2531	493	3	,	,	PUNCT
inlawrev-2531	493	4	511	511	NUM
inlawrev-2531	493	5	(	(	PUNCT
inlawrev-2531	493	6	codified	codify	VERB
inlawrev-2531	493	7	at	at	ADP
inlawrev-2531	493	8	ind	ind	PROPN
inlawrev-2531	493	9	.	.	PUNCT
inlawrev-2531	494	1	code	code	PROPN
inlawrev-2531	494	2	§	§	PROPN
inlawrev-2531	494	3	6	6	NUM
inlawrev-2531	494	4	-	-	SYM
inlawrev-2531	494	5	3.5	3.5	NUM
inlawrev-2531	494	6	-	-	PUNCT
inlawrev-2531	494	7	l-12(e)(xiii	l-12(e)(xiii	NOUN
inlawrev-2531	494	8	)	)	PUNCT
inlawrev-2531	494	9	(	(	PUNCT
inlawrev-2531	494	10	1982	1982	NUM
inlawrev-2531	494	11	)	)	PUNCT
inlawrev-2531	494	12	)	)	PUNCT
inlawrev-2531	494	13	.	.	PUNCT
inlawrev-2531	495	1	"	"	PUNCT
inlawrev-2531	495	2	ind	ind	PROPN
inlawrev-2531	495	3	.	.	PUNCT
inlawrev-2531	495	4	code	code	PROPN
inlawrev-2531	495	5	§	§	PROPN
inlawrev-2531	495	6	6	6	NUM
inlawrev-2531	495	7	-	-	SYM
inlawrev-2531	495	8	3.5	3.5	NUM
inlawrev-2531	495	9	-	-	PUNCT
inlawrev-2531	495	10	l-12(f	l-12(f	NOUN
inlawrev-2531	495	11	)	)	PUNCT
inlawrev-2531	495	12	to	to	ADP
inlawrev-2531	495	13	(	(	PUNCT
inlawrev-2531	495	14	g	g	NOUN
inlawrev-2531	495	15	)	)	PUNCT
inlawrev-2531	495	16	(	(	PUNCT
inlawrev-2531	495	17	1982	1982	NUM
inlawrev-2531	495	18	)	)	PUNCT
inlawrev-2531	495	19	.	.	PUNCT
inlawrev-2531	496	1	"	"	PUNCT
inlawrev-2531	496	2	«	«	PUNCT
inlawrev-2531	496	3	act	act	NOUN
inlawrev-2531	496	4	of	of	ADP
inlawrev-2531	496	5	feb	feb	PROPN
inlawrev-2531	496	6	.	.	PROPN
inlawrev-2531	496	7	25	25	NUM
inlawrev-2531	496	8	,	,	PUNCT
inlawrev-2531	496	9	1982	1982	NUM
inlawrev-2531	496	10	,	,	PUNCT
inlawrev-2531	496	11	pub	pub	NOUN
inlawrev-2531	496	12	.	.	PUNCT
inlawrev-2531	497	1	l.	l.	PROPN
inlawrev-2531	498	1	no	no	INTJ
inlawrev-2531	498	2	.	.	PROPN
inlawrev-2531	498	3	49	49	NUM
inlawrev-2531	498	4	,	,	PUNCT
inlawrev-2531	498	5	1982	1982	NUM
inlawrev-2531	498	6	ind	ind	NOUN
inlawrev-2531	498	7	.	.	PUNCT
inlawrev-2531	499	1	acts	act	VERB
inlawrev-2531	499	2	477	477	NUM
inlawrev-2531	499	3	(	(	PUNCT
inlawrev-2531	499	4	codified	codify	VERB
inlawrev-2531	499	5	at	at	ADP
inlawrev-2531	499	6	ind	ind	PROPN
inlawrev-2531	499	7	.	.	PUNCT
inlawrev-2531	500	1	code	code	PROPN
inlawrev-2531	500	2	§	§	PROPN
inlawrev-2531	500	3	6	6	NUM
inlawrev-2531	500	4	-	-	SYM
inlawrev-2531	500	5	2.5	2.5	NUM
inlawrev-2531	500	6	-	-	PUNCT
inlawrev-2531	500	7	6	6	NUM
inlawrev-2531	500	8	-	-	PUNCT
inlawrev-2531	500	9	l(a	l(a	NOUN
inlawrev-2531	500	10	)	)	PUNCT
inlawrev-2531	500	11	(	(	PUNCT
inlawrev-2531	500	12	1982	1982	NUM
inlawrev-2531	500	13	)	)	PUNCT
inlawrev-2531	500	14	)	)	PUNCT
inlawrev-2531	500	15	.	.	PUNCT
inlawrev-2531	501	1	"	"	PUNCT
inlawrev-2531	501	2	«	«	PUNCT
inlawrev-2531	501	3	lnd	lnd	PROPN
inlawrev-2531	501	4	.	.	PUNCT
inlawrev-2531	501	5	code	code	PROPN
inlawrev-2531	501	6	§	§	PROPN
inlawrev-2531	501	7	6	6	NUM
inlawrev-2531	501	8	-	-	SYM
inlawrev-2531	501	9	2.5	2.5	NUM
inlawrev-2531	501	10	-	-	PUNCT
inlawrev-2531	501	11	6	6	NUM
inlawrev-2531	501	12	-	-	PUNCT
inlawrev-2531	501	13	l(a	l(a	NOUN
inlawrev-2531	501	14	)	)	PUNCT
inlawrev-2531	501	15	(	(	PUNCT
inlawrev-2531	501	16	1982	1982	NUM
inlawrev-2531	501	17	)	)	PUNCT
inlawrev-2531	501	18	.	.	PUNCT
inlawrev-2531	501	19	''	''	PUNCT
inlawrev-2531	502	1	"	"	PUNCT
inlawrev-2531	502	2	act	act	NOUN
inlawrev-2531	502	3	of	of	ADP
inlawrev-2531	502	4	feb	feb	PROPN
inlawrev-2531	502	5	.	.	PROPN
inlawrev-2531	502	6	18	18	NUM
inlawrev-2531	502	7	,	,	PUNCT
inlawrev-2531	502	8	1982	1982	NUM
inlawrev-2531	502	9	,	,	PUNCT
inlawrev-2531	502	10	pub	pub	NOUN
inlawrev-2531	502	11	.	.	PUNCT
inlawrev-2531	503	1	l.	l.	PROPN
inlawrev-2531	503	2	no	no	INTJ
inlawrev-2531	503	3	.	.	PROPN
inlawrev-2531	504	1	50	50	NUM
inlawrev-2531	504	2	,	,	PUNCT
inlawrev-2531	504	3	1982	1982	NUM
inlawrev-2531	504	4	ind	ind	NOUN
inlawrev-2531	504	5	.	.	PUNCT
inlawrev-2531	505	1	acts	act	VERB
inlawrev-2531	505	2	487	487	NUM
inlawrev-2531	505	3	(	(	PUNCT
inlawrev-2531	505	4	codified	codify	VERB
inlawrev-2531	505	5	at	at	ADP
inlawrev-2531	505	6	ind	ind	PROPN
inlawrev-2531	505	7	.	.	PUNCT
inlawrev-2531	506	1	code	code	PROPN
inlawrev-2531	506	2	§	§	PROPN
inlawrev-2531	506	3	6	6	NUM
inlawrev-2531	506	4	-	-	SYM
inlawrev-2531	506	5	2.5	2.5	NUM
inlawrev-2531	506	6	-	-	PUNCT
inlawrev-2531	506	7	8	8	NUM
inlawrev-2531	506	8	-	-	SYM
inlawrev-2531	506	9	1	1	NUM
inlawrev-2531	506	10	(	(	PUNCT
inlawrev-2531	506	11	1982	1982	NUM
inlawrev-2531	506	12	)	)	PUNCT
inlawrev-2531	506	13	)	)	PUNCT
inlawrev-2531	506	14	.	.	PUNCT
inlawrev-2531	507	1	1983	1983	NUM
inlawrev-2531	507	2	]	]	PUNCT
inlawrev-2531	507	3	survey	survey	NOUN
inlawrev-2531	507	4	-	-	PUNCT
inlawrev-2531	507	5	taxation	taxation	NOUN
inlawrev-2531	507	6	375	375	NUM
inlawrev-2531	507	7	1	1	NUM
inlawrev-2531	507	8	,	,	PUNCT
inlawrev-2531	507	9	1983	1983	NUM
inlawrev-2531	507	10	,	,	PUNCT
inlawrev-2531	507	11	a	a	DET
inlawrev-2531	507	12	one	one	NUM
inlawrev-2531	507	13	time	time	NOUN
inlawrev-2531	507	14	$	$	SYM
inlawrev-2531	507	15	25.00	25.00	NUM
inlawrev-2531	507	16	fee	fee	NOUN
inlawrev-2531	507	17	is	be	AUX
inlawrev-2531	507	18	imposed	impose	VERB
inlawrev-2531	507	19	for	for	ADP
inlawrev-2531	507	20	each	each	DET
inlawrev-2531	507	21	place	place	NOUN
inlawrev-2531	507	22	of	of	ADP
inlawrev-2531	507	23	business	business	NOUN
inlawrev-2531	507	24	of	of	ADP
inlawrev-2531	507	25	a	a	DET
inlawrev-2531	507	26	retail	retail	ADJ
inlawrev-2531	507	27	merchant/^^	merchant/^^	NOUN
inlawrev-2531	507	28	the	the	DET
inlawrev-2531	507	29	new	new	ADJ
inlawrev-2531	507	30	certificates	certificate	NOUN
inlawrev-2531	507	31	issued	issue	VERB
inlawrev-2531	507	32	for	for	ADP
inlawrev-2531	507	33	the	the	DET
inlawrev-2531	507	34	$	$	SYM
inlawrev-2531	507	35	25.00	25.00	NUM
inlawrev-2531	507	36	fee	fee	NOUN
inlawrev-2531	507	37	are	be	AUX
inlawrev-2531	507	38	valid	valid	ADJ
inlawrev-2531	507	39	so	so	ADV
inlawrev-2531	507	40	long	long	ADV
inlawrev-2531	507	41	as	as	SCONJ
inlawrev-2531	507	42	the	the	DET
inlawrev-2531	507	43	merchant	merchant	NOUN
inlawrev-2531	507	44	remains	remain	VERB
inlawrev-2531	507	45	in	in	ADP
inlawrev-2531	507	46	business	business	NOUN
inlawrev-2531	507	47	.	.	PUNCT
inlawrev-2531	508	1	^^^	^^^	PUNCT
inlawrev-2531	508	2	j^.	j^.	NOUN
inlawrev-2531	508	3	inheritance	inheritance	NOUN
inlawrev-2531	508	4	tao	tao	PROPN
inlawrev-2531	508	5	:	:	PUNCT
inlawrev-2531	508	6	.	.	PUNCT
inlawrev-2531	509	1	—	—	PUNCT
inlawrev-2531	509	2	the	the	DET
inlawrev-2531	509	3	legislature	legislature	NOUN
inlawrev-2531	509	4	passed	pass	VERB
inlawrev-2531	509	5	three	three	NUM
inlawrev-2531	509	6	acts	act	NOUN
inlawrev-2531	509	7	amending	amend	VERB
inlawrev-2531	509	8	the	the	DET
inlawrev-2531	509	9	inheritance	inheritance	NOUN
inlawrev-2531	509	10	tax	tax	NOUN
inlawrev-2531	509	11	law	law	NOUN
inlawrev-2531	509	12	.	.	PUNCT
inlawrev-2531	510	1	the	the	DET
inlawrev-2531	510	2	former	former	ADJ
inlawrev-2531	510	3	requirement	requirement	NOUN
inlawrev-2531	510	4	that	that	SCONJ
inlawrev-2531	510	5	a	a	DET
inlawrev-2531	510	6	person	person	NOUN
inlawrev-2531	510	7	in	in	ADP
inlawrev-2531	510	8	possession	possession	NOUN
inlawrev-2531	510	9	or	or	CCONJ
inlawrev-2531	510	10	control	control	NOUN
inlawrev-2531	510	11	of	of	ADP
inlawrev-2531	510	12	personalty	personalty	NOUN
inlawrev-2531	510	13	owned	own	VERB
inlawrev-2531	510	14	by	by	ADP
inlawrev-2531	510	15	an	an	DET
inlawrev-2531	510	16	indiana	indiana	PROPN
inlawrev-2531	510	17	decedent	decedent	NOUN
inlawrev-2531	510	18	or	or	CCONJ
inlawrev-2531	510	19	held	hold	VERB
inlawrev-2531	510	20	jointly	jointly	ADV
inlawrev-2531	510	21	by	by	ADP
inlawrev-2531	510	22	an	an	DET
inlawrev-2531	510	23	indiana	indiana	PROPN
inlawrev-2531	510	24	decedent	decedent	NOUN
inlawrev-2531	510	25	and	and	CCONJ
inlawrev-2531	510	26	the	the	DET
inlawrev-2531	510	27	decedent	decedent	NOUN
inlawrev-2531	510	28	's	's	PART
inlawrev-2531	510	29	surviving	surviving	NOUN
inlawrev-2531	510	30	spouse	spouse	NOUN
inlawrev-2531	510	31	notify	notify	VERB
inlawrev-2531	510	32	the	the	DET
inlawrev-2531	510	33	revenue	revenue	NOUN
inlawrev-2531	510	34	department	department	NOUN
inlawrev-2531	510	35	or	or	CCONJ
inlawrev-2531	510	36	the	the	DET
inlawrev-2531	510	37	county	county	NOUN
inlawrev-2531	510	38	assessor	assessor	NOUN
inlawrev-2531	510	39	of	of	ADP
inlawrev-2531	510	40	the	the	DET
inlawrev-2531	510	41	county	county	NOUN
inlawrev-2531	510	42	of	of	ADP
inlawrev-2531	510	43	the	the	DET
inlawrev-2531	510	44	decedent	decedent	NOUN
inlawrev-2531	510	45	's	's	PART
inlawrev-2531	510	46	domicile	domicile	NOUN
inlawrev-2531	510	47	regarding	regard	VERB
inlawrev-2531	510	48	the	the	DET
inlawrev-2531	510	49	transfer	transfer	NOUN
inlawrev-2531	510	50	of	of	ADP
inlawrev-2531	510	51	such	such	ADJ
inlawrev-2531	510	52	property	property	NOUN
inlawrev-2531	510	53	to	to	ADP
inlawrev-2531	510	54	the	the	DET
inlawrev-2531	510	55	surviving	surviving	NOUN
inlawrev-2531	510	56	spouse	spouse	NOUN
inlawrev-2531	510	57	has	have	AUX
inlawrev-2531	510	58	been	be	AUX
inlawrev-2531	510	59	repealed	repeal	VERB
inlawrev-2531	510	60	effective	effective	ADJ
inlawrev-2531	510	61	june	june	PROPN
inlawrev-2531	510	62	1	1	NUM
inlawrev-2531	510	63	,	,	PUNCT
inlawrev-2531	510	64	1982	1982	NUM
inlawrev-2531	510	65	;	;	PUNCT
inlawrev-2531	510	66	however	however	ADV
inlawrev-2531	510	67	,	,	PUNCT
inlawrev-2531	510	68	this	this	DET
inlawrev-2531	510	69	change	change	NOUN
inlawrev-2531	510	70	is	be	AUX
inlawrev-2531	510	71	effective	effective	ADJ
inlawrev-2531	510	72	only	only	ADV
inlawrev-2531	510	73	with	with	ADP
inlawrev-2531	510	74	respect	respect	NOUN
inlawrev-2531	510	75	to	to	ADP
inlawrev-2531	510	76	decedents	decedent	NOUN
inlawrev-2531	510	77	dying	die	VERB
inlawrev-2531	510	78	after	after	ADP
inlawrev-2531	510	79	may	may	PROPN
inlawrev-2531	510	80	31	31	NUM
inlawrev-2531	510	81	,	,	PUNCT
inlawrev-2531	510	82	1982.^^	1982.^^	NUM
inlawrev-2531	510	83	the	the	DET
inlawrev-2531	510	84	exemptions	exemption	NOUN
inlawrev-2531	510	85	and	and	CCONJ
inlawrev-2531	510	86	reductions	reduction	NOUN
inlawrev-2531	510	87	to	to	ADP
inlawrev-2531	510	88	the	the	DET
inlawrev-2531	510	89	inheritance	inheritance	NOUN
inlawrev-2531	510	90	tax	tax	NOUN
inlawrev-2531	510	91	have	have	AUX
inlawrev-2531	510	92	been	be	AUX
inlawrev-2531	510	93	broadened	broaden	VERB
inlawrev-2531	510	94	.	.	PUNCT
inlawrev-2531	511	1	formerly	formerly	ADV
inlawrev-2531	511	2	,	,	PUNCT
inlawrev-2531	511	3	the	the	DET
inlawrev-2531	511	4	reduction	reduction	NOUN
inlawrev-2531	511	5	in	in	ADP
inlawrev-2531	511	6	taxable	taxable	ADJ
inlawrev-2531	511	7	value	value	NOUN
inlawrev-2531	511	8	for	for	ADP
inlawrev-2531	511	9	the	the	DET
inlawrev-2531	511	10	portion	portion	NOUN
inlawrev-2531	511	11	of	of	ADP
inlawrev-2531	511	12	jointly	jointly	ADV
inlawrev-2531	511	13	held	hold	VERB
inlawrev-2531	511	14	survivorship	survivorship	NOUN
inlawrev-2531	511	15	personalty	personalty	NOUN
inlawrev-2531	511	16	attributable	attributable	ADJ
inlawrev-2531	511	17	to	to	ADP
inlawrev-2531	511	18	the	the	DET
inlawrev-2531	511	19	survivor	survivor	NOUN
inlawrev-2531	511	20	's	's	PART
inlawrev-2531	511	21	contribution	contribution	NOUN
inlawrev-2531	511	22	required	require	VERB
inlawrev-2531	511	23	the	the	DET
inlawrev-2531	511	24	survivor	survivor	NOUN
inlawrev-2531	511	25	to	to	PART
inlawrev-2531	511	26	prove	prove	VERB
inlawrev-2531	511	27	not	not	PART
inlawrev-2531	511	28	only	only	ADV
inlawrev-2531	511	29	the	the	DET
inlawrev-2531	511	30	"	"	PUNCT
inlawrev-2531	511	31	value	value	NOUN
inlawrev-2531	511	32	of	of	ADP
inlawrev-2531	511	33	that	that	DET
inlawrev-2531	511	34	portion	portion	NOUN
inlawrev-2531	511	35	of	of	ADP
inlawrev-2531	511	36	the	the	PRON
inlawrev-2531	511	37	.	.	PUNCT
inlawrev-2531	511	38	.	.	PUNCT
inlawrev-2531	511	39	.	.	PUNCT
inlawrev-2531	512	1	property	property	NOUN
inlawrev-2531	512	2	which	which	PRON
inlawrev-2531	512	3	.	.	PUNCT
inlawrev-2531	512	4	.	.	PUNCT
inlawrev-2531	512	5	.	.	PUNCT
inlawrev-2531	513	1	belonged	belong	VERB
inlawrev-2531	513	2	"	"	PUNCT
inlawrev-2531	513	3	to	to	ADP
inlawrev-2531	513	4	the	the	DET
inlawrev-2531	513	5	survivor	survivor	NOUN
inlawrev-2531	513	6	but	but	CCONJ
inlawrev-2531	513	7	also	also	ADV
inlawrev-2531	513	8	that	that	SCONJ
inlawrev-2531	513	9	that	that	DET
inlawrev-2531	513	10	portion	portion	NOUN
inlawrev-2531	513	11	never	never	ADV
inlawrev-2531	513	12	"	"	PUNCT
inlawrev-2531	513	13	belonged	belong	VERB
inlawrev-2531	513	14	"	"	PUNCT
inlawrev-2531	513	15	to	to	ADP
inlawrev-2531	513	16	the	the	DET
inlawrev-2531	513	17	decedent.^^'^	decedent.^^'^	PROPN
inlawrev-2531	513	18	effective	effective	ADJ
inlawrev-2531	513	19	june	june	PROPN
inlawrev-2531	513	20	1	1	NUM
inlawrev-2531	513	21	,	,	PUNCT
inlawrev-2531	513	22	1982	1982	NUM
inlawrev-2531	513	23	,	,	PUNCT
inlawrev-2531	513	24	the	the	DET
inlawrev-2531	513	25	latter	latter	ADJ
inlawrev-2531	513	26	restriction	restriction	NOUN
inlawrev-2531	513	27	has	have	AUX
inlawrev-2531	513	28	been	be	AUX
inlawrev-2531	513	29	eliminated	eliminate	VERB
inlawrev-2531	513	30	.	.	PUNCT
inlawrev-2531	514	1	^^^	^^^	ADJ
inlawrev-2531	514	2	additionally	additionally	ADV
inlawrev-2531	514	3	,	,	PUNCT
inlawrev-2531	514	4	the	the	DET
inlawrev-2531	514	5	statutory	statutory	ADJ
inlawrev-2531	514	6	language	language	NOUN
inlawrev-2531	514	7	regarding	regard	VERB
inlawrev-2531	514	8	exemptions	exemption	NOUN
inlawrev-2531	514	9	for	for	ADP
inlawrev-2531	514	10	transfers	transfer	NOUN
inlawrev-2531	514	11	to	to	ADP
inlawrev-2531	514	12	each	each	PRON
inlawrev-2531	514	13	of	of	ADP
inlawrev-2531	514	14	the	the	DET
inlawrev-2531	514	15	children	child	NOUN
inlawrev-2531	514	16	of	of	ADP
inlawrev-2531	514	17	a	a	DET
inlawrev-2531	514	18	decedent	decedent	NOUN
inlawrev-2531	514	19	has	have	AUX
inlawrev-2531	514	20	been	be	AUX
inlawrev-2531	514	21	clarified	clarify	VERB
inlawrev-2531	514	22	to	to	PART
inlawrev-2531	514	23	insure	insure	VERB
inlawrev-2531	514	24	that	that	SCONJ
inlawrev-2531	514	25	the	the	DET
inlawrev-2531	514	26	$	$	SYM
inlawrev-2531	514	27	10,000	10,000	NUM
inlawrev-2531	514	28	and	and	CCONJ
inlawrev-2531	514	29	$	$	SYM
inlawrev-2531	514	30	5,000	5,000	NUM
inlawrev-2531	514	31	exemptions	exemption	NOUN
inlawrev-2531	514	32	,	,	PUNCT
inlawrev-2531	514	33	applicable	applicable	ADJ
inlawrev-2531	514	34	to	to	ADP
inlawrev-2531	514	35	children	child	NOUN
inlawrev-2531	514	36	under	under	ADP
inlawrev-2531	514	37	and	and	CCONJ
inlawrev-2531	514	38	over	over	ADP
inlawrev-2531	514	39	twenty	twenty	NUM
inlawrev-2531	514	40	-	-	PUNCT
inlawrev-2531	514	41	one	one	NUM
inlawrev-2531	514	42	respectively	respectively	ADV
inlawrev-2531	514	43	,	,	PUNCT
inlawrev-2531	514	44	are	be	AUX
inlawrev-2531	514	45	available	available	ADJ
inlawrev-2531	514	46	with	with	ADP
inlawrev-2531	514	47	respect	respect	NOUN
inlawrev-2531	514	48	to	to	ADP
inlawrev-2531	514	49	transfers	transfer	NOUN
inlawrev-2531	514	50	to	to	ADP
inlawrev-2531	514	51	each	each	DET
inlawrev-2531	514	52	child	child	NOUN
inlawrev-2531	514	53	of	of	ADP
inlawrev-2531	514	54	a	a	DET
inlawrev-2531	514	55	decedent.^^^	decedent.^^^	PROPN
inlawrev-2531	514	56	the	the	DET
inlawrev-2531	514	57	"	"	PUNCT
inlawrev-2531	514	58	orphan	orphan	NOUN
inlawrev-2531	514	59	's	's	PART
inlawrev-2531	514	60	exemption	exemption	NOUN
inlawrev-2531	514	61	"	"	PUNCT
inlawrev-2531	514	62	has	have	AUX
inlawrev-2531	514	63	been	be	AUX
inlawrev-2531	514	64	eliminated	eliminate	VERB
inlawrev-2531	514	65	.	.	PUNCT
inlawrev-2531	515	1	^^^	^^^	ADP
inlawrev-2531	515	2	the	the	DET
inlawrev-2531	515	3	children	child	NOUN
inlawrev-2531	515	4	's	's	PART
inlawrev-2531	515	5	exemptions	exemption	NOUN
inlawrev-2531	515	6	as	as	SCONJ
inlawrev-2531	515	7	clarified	clarify	VERB
inlawrev-2531	515	8	and	and	CCONJ
inlawrev-2531	515	9	the	the	DET
inlawrev-2531	515	10	elimination	elimination	NOUN
inlawrev-2531	515	11	of	of	ADP
inlawrev-2531	515	12	the	the	DET
inlawrev-2531	515	13	orphan	orphan	NOUN
inlawrev-2531	515	14	's	's	PART
inlawrev-2531	515	15	exemption	exemption	NOUN
inlawrev-2531	515	16	are	be	AUX
inlawrev-2531	515	17	effective	effective	ADJ
inlawrev-2531	515	18	retroactively	retroactively	ADV
inlawrev-2531	515	19	to	to	ADP
inlawrev-2531	515	20	certain	certain	ADJ
inlawrev-2531	515	21	dates	date	NOUN
inlawrev-2531	515	22	under	under	ADP
inlawrev-2531	515	23	a	a	DET
inlawrev-2531	515	24	schedule	schedule	NOUN
inlawrev-2531	515	25	which	which	PRON
inlawrev-2531	515	26	precludes	preclude	VERB
inlawrev-2531	515	27	"	"	PUNCT
inlawrev-2531	515	28	double	double	ADJ
inlawrev-2531	515	29	exemptions	exemption	NOUN
inlawrev-2531	515	30	.	.	PUNCT
inlawrev-2531	516	1	"^^	"^^	X
inlawrev-2531	516	2	*	*	PUNCT
inlawrev-2531	516	3	the	the	DET
inlawrev-2531	516	4	parents	parent	NOUN
inlawrev-2531	516	5	'	'	PART
inlawrev-2531	516	6	exemption	exemption	NOUN
inlawrev-2531	516	7	has	have	AUX
inlawrev-2531	516	8	also	also	ADV
inlawrev-2531	516	9	been	be	AUX
inlawrev-2531	516	10	clarified	clarify	VERB
inlawrev-2531	516	11	to	to	PART
inlawrev-2531	516	12	insure	insure	VERB
inlawrev-2531	516	13	that	that	SCONJ
inlawrev-2531	516	14	the	the	DET
inlawrev-2531	516	15	exemption	exemption	NOUN
inlawrev-2531	516	16	applies	apply	VERB
inlawrev-2531	516	17	to	to	ADP
inlawrev-2531	516	18	transfers	transfer	NOUN
inlawrev-2531	516	19	to	to	ADP
inlawrev-2531	516	20	each	each	PRON
inlawrev-2531	516	21	,	,	PUNCT
inlawrev-2531	516	22	as	as	SCONJ
inlawrev-2531	516	23	opposed	oppose	VERB
inlawrev-2531	516	24	to	to	ADP
inlawrev-2531	516	25	one	one	NUM
inlawrev-2531	516	26	,	,	PUNCT
inlawrev-2531	516	27	parent	parent	NOUN
inlawrev-2531	516	28	of	of	ADP
inlawrev-2531	516	29	a	a	DET
inlawrev-2531	516	30	decedent	decedent	NOUN
inlawrev-2531	516	31	.	.	PUNCT
inlawrev-2531	517	1	^^^	^^^	PUNCT
inlawrev-2531	517	2	the	the	DET
inlawrev-2531	517	3	inter	inter	ADJ
inlawrev-2531	517	4	-	-	ADJ
inlawrev-2531	517	5	spousal	spousal	ADJ
inlawrev-2531	517	6	transfer	transfer	NOUN
inlawrev-2531	517	7	exemption	exemption	NOUN
inlawrev-2531	517	8	has	have	AUX
inlawrev-2531	517	9	been	be	AUX
inlawrev-2531	517	10	clarified	clarify	VERB
inlawrev-2531	517	11	in	in	ADP
inlawrev-2531	517	12	certain	certain	ADJ
inlawrev-2531	517	13	respects	respect	NOUN
inlawrev-2531	517	14	and	and	CCONJ
inlawrev-2531	517	15	modified	modify	VERB
inlawrev-2531	517	16	to	to	PART
inlawrev-2531	517	17	complement	complement	VERB
inlawrev-2531	517	18	the	the	DET
inlawrev-2531	517	19	new	new	ADJ
inlawrev-2531	517	20	federal	federal	ADJ
inlawrev-2531	517	21	estate	estate	NOUN
inlawrev-2531	517	22	tax	tax	NOUN
inlawrev-2531	517	23	"	"	PUNCT
inlawrev-2531	517	24	qualified	qualified	ADJ
inlawrev-2531	517	25	terminable	terminable	ADJ
inlawrev-2531	517	26	interest	interest	NOUN
inlawrev-2531	517	27	property	property	NOUN
inlawrev-2531	517	28	"	"	PUNCT
inlawrev-2531	517	29	concept	concept	NOUN
inlawrev-2531	517	30	instituted	institute	VERB
inlawrev-2531	517	31	by	by	ADP
inlawrev-2531	517	32	erta.^	erta.^	ADJ
inlawrev-2531	517	33	''	''	PUNCT
inlawrev-2531	517	34	°	°	NOUN
inlawrev-2531	517	35	'	'	NUM
inlawrev-2531	517	36	^•ind	^•ind	X
inlawrev-2531	517	37	.	.	PUNCT
inlawrev-2531	518	1	code	code	PROPN
inlawrev-2531	518	2	§	§	PROPN
inlawrev-2531	518	3	6	6	NUM
inlawrev-2531	518	4	-	-	SYM
inlawrev-2531	518	5	2.5	2.5	NUM
inlawrev-2531	518	6	-	-	PUNCT
inlawrev-2531	518	7	8	8	NUM
inlawrev-2531	518	8	-	-	PUNCT
inlawrev-2531	518	9	l(b	l(b	NOUN
inlawrev-2531	518	10	)	)	PUNCT
inlawrev-2531	518	11	(	(	PUNCT
inlawrev-2531	518	12	1982	1982	NUM
inlawrev-2531	518	13	)	)	PUNCT
inlawrev-2531	518	14	.	.	PUNCT
inlawrev-2531	518	15	''	''	PUNCT
inlawrev-2531	519	1	'	'	PUNCT
inlawrev-2531	519	2	i	i	PRON
inlawrev-2531	519	3	d.	d.	PROPN
inlawrev-2531	519	4	§	§	PROPN
inlawrev-2531	519	5	6	6	NUM
inlawrev-2531	519	6	-	-	SYM
inlawrev-2531	519	7	2.5	2.5	NUM
inlawrev-2531	519	8	-	-	PUNCT
inlawrev-2531	519	9	8	8	NUM
inlawrev-2531	519	10	-	-	SYM
inlawrev-2531	519	11	5	5	NUM
inlawrev-2531	519	12	.	.	PUNCT
inlawrev-2531	519	13	'	'	NUM
inlawrev-2531	519	14	^^act	^^act	PUNCT
inlawrev-2531	519	15	of	of	ADP
inlawrev-2531	519	16	feb	feb	PROPN
inlawrev-2531	519	17	.	.	PROPN
inlawrev-2531	519	18	24	24	NUM
inlawrev-2531	519	19	,	,	PUNCT
inlawrev-2531	519	20	1982	1982	NUM
inlawrev-2531	519	21	,	,	PUNCT
inlawrev-2531	519	22	pub	pub	NOUN
inlawrev-2531	519	23	.	.	PUNCT
inlawrev-2531	520	1	l.	l.	PROPN
inlawrev-2531	520	2	no	no	INTJ
inlawrev-2531	520	3	.	.	PROPN
inlawrev-2531	520	4	57	57	NUM
inlawrev-2531	520	5	,	,	PUNCT
inlawrev-2531	520	6	1982	1982	NUM
inlawrev-2531	520	7	ind	ind	NOUN
inlawrev-2531	520	8	.	.	PUNCT
inlawrev-2531	521	1	acts	act	VERB
inlawrev-2531	521	2	517	517	NUM
inlawrev-2531	521	3	(	(	PUNCT
inlawrev-2531	521	4	repealing	repeal	VERB
inlawrev-2531	521	5	ind	ind	NOUN
inlawrev-2531	521	6	.	.	PUNCT
inlawrev-2531	522	1	code	code	PROPN
inlawrev-2531	522	2	§	§	PROPN
inlawrev-2531	522	3	6	6	NUM
inlawrev-2531	522	4	-	-	SYM
inlawrev-2531	522	5	4.1	4.1	NUM
inlawrev-2531	522	6	-	-	PUNCT
inlawrev-2531	522	7	8	8	NUM
inlawrev-2531	522	8	-	-	SYM
inlawrev-2531	522	9	4.5	4.5	NUM
inlawrev-2531	522	10	(	(	PUNCT
inlawrev-2531	522	11	1982	1982	NUM
inlawrev-2531	522	12	)	)	PUNCT
inlawrev-2531	522	13	)	)	PUNCT
inlawrev-2531	522	14	.	.	PUNCT
inlawrev-2531	523	1	•^"ind	•^"ind	ADJ
inlawrev-2531	523	2	.	.	PUNCT
inlawrev-2531	524	1	code	code	PROPN
inlawrev-2531	524	2	§	§	PROPN
inlawrev-2531	524	3	6	6	NUM
inlawrev-2531	524	4	-	-	SYM
inlawrev-2531	524	5	4.1	4.1	NUM
inlawrev-2531	524	6	-	-	PUNCT
inlawrev-2531	524	7	2	2	NUM
inlawrev-2531	524	8	-	-	SYM
inlawrev-2531	524	9	5	5	NUM
inlawrev-2531	524	10	(	(	PUNCT
inlawrev-2531	524	11	supp	supp	PROPN
inlawrev-2531	524	12	.	.	PUNCT
inlawrev-2531	524	13	1981	1981	NUM
inlawrev-2531	524	14	)	)	PUNCT
inlawrev-2531	524	15	(	(	PUNCT
inlawrev-2531	524	16	amended	amend	VERB
inlawrev-2531	524	17	1982	1982	NUM
inlawrev-2531	524	18	)	)	PUNCT
inlawrev-2531	524	19	.	.	PUNCT
inlawrev-2531	525	1	'	'	PUNCT
inlawrev-2531	525	2	^^act	^^act	PUNCT
inlawrev-2531	525	3	of	of	ADP
inlawrev-2531	525	4	feb	feb	PROPN
inlawrev-2531	525	5	.	.	PROPN
inlawrev-2531	525	6	18	18	NUM
inlawrev-2531	525	7	,	,	PUNCT
inlawrev-2531	525	8	1982	1982	NUM
inlawrev-2531	525	9	,	,	PUNCT
inlawrev-2531	525	10	pub	pub	NOUN
inlawrev-2531	525	11	.	.	PUNCT
inlawrev-2531	526	1	l.	l.	PROPN
inlawrev-2531	526	2	no	no	INTJ
inlawrev-2531	526	3	.	.	PROPN
inlawrev-2531	527	1	56	56	NUM
inlawrev-2531	527	2	,	,	PUNCT
inlawrev-2531	527	3	1982	1982	NUM
inlawrev-2531	527	4	ind	ind	NOUN
inlawrev-2531	527	5	.	.	PUNCT
inlawrev-2531	528	1	acts	act	VERB
inlawrev-2531	528	2	516	516	NUM
inlawrev-2531	528	3	(	(	PUNCT
inlawrev-2531	528	4	codified	codify	VERB
inlawrev-2531	528	5	at	at	ADP
inlawrev-2531	528	6	ind	ind	PROPN
inlawrev-2531	528	7	.	.	PUNCT
inlawrev-2531	529	1	code	code	PROPN
inlawrev-2531	529	2	.	.	PUNCT
inlawrev-2531	530	1	§	§	PROPN
inlawrev-2531	530	2	6	6	NUM
inlawrev-2531	530	3	-	-	SYM
inlawrev-2531	530	4	4.1	4.1	NUM
inlawrev-2531	530	5	-	-	PUNCT
inlawrev-2531	530	6	3	3	NUM
inlawrev-2531	530	7	-	-	SYM
inlawrev-2531	530	8	9.1	9.1	NUM
inlawrev-2531	530	9	(	(	PUNCT
inlawrev-2531	530	10	1982	1982	NUM
inlawrev-2531	530	11	)	)	PUNCT
inlawrev-2531	530	12	)	)	PUNCT
inlawrev-2531	530	13	.	.	PUNCT
inlawrev-2531	531	1	'	'	NUM
inlawrev-2531	531	2	^«lnd	^«lnd	NUM
inlawrev-2531	531	3	.	.	PUNCT
inlawrev-2531	532	1	code	code	PROPN
inlawrev-2531	532	2	§	§	PROPN
inlawrev-2531	532	3	§	§	PROPN
inlawrev-2531	532	4	6	6	NUM
inlawrev-2531	532	5	-	-	SYM
inlawrev-2531	532	6	4.1	4.1	NUM
inlawrev-2531	532	7	-	-	PUNCT
inlawrev-2531	532	8	3	3	NUM
inlawrev-2531	532	9	-	-	SYM
inlawrev-2531	532	10	9.1	9.1	NUM
inlawrev-2531	532	11	to	to	ADP
inlawrev-2531	532	12	-9.5	-9.5	NOUN
inlawrev-2531	532	13	(	(	PUNCT
inlawrev-2531	532	14	1982	1982	NUM
inlawrev-2531	532	15	)	)	PUNCT
inlawrev-2531	532	16	.	.	PUNCT
inlawrev-2531	533	1	'	'	PUNCT
inlawrev-2531	533	2	^'act	^'act	PROPN
inlawrev-2531	533	3	of	of	ADP
inlawrev-2531	533	4	feb	feb	PROPN
inlawrev-2531	533	5	.	.	PROPN
inlawrev-2531	533	6	18	18	NUM
inlawrev-2531	533	7	,	,	PUNCT
inlawrev-2531	533	8	1982	1982	NUM
inlawrev-2531	533	9	,	,	PUNCT
inlawrev-2531	533	10	pub	pub	NOUN
inlawrev-2531	533	11	.	.	PUNCT
inlawrev-2531	534	1	l.	l.	PROPN
inlawrev-2531	534	2	no	no	INTJ
inlawrev-2531	534	3	.	.	PROPN
inlawrev-2531	535	1	56	56	NUM
inlawrev-2531	535	2	,	,	PUNCT
inlawrev-2531	535	3	1982	1982	NUM
inlawrev-2531	535	4	ind	ind	NOUN
inlawrev-2531	535	5	.	.	PUNCT
inlawrev-2531	536	1	acts	act	VERB
inlawrev-2531	536	2	516	516	NUM
inlawrev-2531	536	3	,	,	PUNCT
inlawrev-2531	536	4	517	517	NUM
inlawrev-2531	536	5	(	(	PUNCT
inlawrev-2531	536	6	previously	previously	ADV
inlawrev-2531	536	7	codified	codify	VERB
inlawrev-2531	536	8	at	at	ADP
inlawrev-2531	536	9	ind	ind	PROPN
inlawrev-2531	536	10	.	.	PUNCT
inlawrev-2531	537	1	code	code	PROPN
inlawrev-2531	537	2	§	§	PROPN
inlawrev-2531	537	3	6	6	NUM
inlawrev-2531	537	4	-	-	SYM
inlawrev-2531	537	5	4.1	4.1	NUM
inlawrev-2531	537	6	-	-	PUNCT
inlawrev-2531	537	7	3	3	NUM
inlawrev-2531	537	8	-	-	SYM
inlawrev-2531	537	9	8.5	8.5	NUM
inlawrev-2531	537	10	(	(	PUNCT
inlawrev-2531	537	11	supp	supp	PROPN
inlawrev-2531	537	12	.	.	PUNCT
inlawrev-2531	537	13	1981	1981	NUM
inlawrev-2531	537	14	)	)	PUNCT
inlawrev-2531	537	15	)	)	PUNCT
inlawrev-2531	537	16	.	.	PUNCT
inlawrev-2531	538	1	•^«act	•^«act	PROPN
inlawrev-2531	538	2	of	of	ADP
inlawrev-2531	538	3	feb	feb	PROPN
inlawrev-2531	538	4	.	.	PROPN
inlawrev-2531	538	5	18	18	NUM
inlawrev-2531	538	6	,	,	PUNCT
inlawrev-2531	538	7	1982	1982	NUM
inlawrev-2531	538	8	,	,	PUNCT
inlawrev-2531	538	9	pub	pub	NOUN
inlawrev-2531	538	10	.	.	PUNCT
inlawrev-2531	539	1	l.	l.	PROPN
inlawrev-2531	539	2	no	no	INTJ
inlawrev-2531	539	3	.	.	PROPN
inlawrev-2531	540	1	56	56	NUM
inlawrev-2531	540	2	,	,	PUNCT
inlawrev-2531	540	3	1982	1982	NUM
inlawrev-2531	540	4	ind	ind	NOUN
inlawrev-2531	540	5	.	.	PUNCT
inlawrev-2531	541	1	acts	act	VERB
inlawrev-2531	541	2	516	516	NUM
inlawrev-2531	541	3	,	,	PUNCT
inlawrev-2531	541	4	517	517	NUM
inlawrev-2531	541	5	.	.	PUNCT
inlawrev-2531	542	1	'	'	PUNCT
inlawrev-2531	542	2	yd	yd	VERB
inlawrev-2531	542	3	at	at	ADP
inlawrev-2531	542	4	516	516	NUM
inlawrev-2531	542	5	-	-	SYM
inlawrev-2531	542	6	17	17	NUM
inlawrev-2531	542	7	(	(	PUNCT
inlawrev-2531	542	8	codified	codify	VERB
inlawrev-2531	542	9	at	at	ADP
inlawrev-2531	542	10	§	§	PROPN
inlawrev-2531	542	11	6	6	NUM
inlawrev-2531	542	12	-	-	SYM
inlawrev-2531	542	13	4.1	4.1	NUM
inlawrev-2531	542	14	-	-	PUNCT
inlawrev-2531	542	15	3	3	NUM
inlawrev-2531	542	16	-	-	SYM
inlawrev-2531	542	17	9.7	9.7	NUM
inlawrev-2531	542	18	(	(	PUNCT
inlawrev-2531	542	19	1982	1982	NUM
inlawrev-2531	542	20	)	)	PUNCT
inlawrev-2531	542	21	)	)	PUNCT
inlawrev-2531	542	22	.	.	PUNCT
inlawrev-2531	543	1	''	''	PUNCT
inlawrev-2531	543	2	'	'	PUNCT
inlawrev-2531	543	3	see	see	VERB
inlawrev-2531	543	4	i.r.c	i.r.c	NOUN
inlawrev-2531	543	5	.	.	PUNCT
inlawrev-2531	544	1	§	§	PROPN
inlawrev-2531	544	2	2056(b	2056(b	NUM
inlawrev-2531	544	3	)	)	PUNCT
inlawrev-2531	544	4	(	(	PUNCT
inlawrev-2531	544	5	law	law	NOUN
inlawrev-2531	544	6	.	.	PUNCT
inlawrev-2531	545	1	co	co	NOUN
inlawrev-2531	545	2	-	-	NOUN
inlawrev-2531	545	3	op	op	NOUN
inlawrev-2531	545	4	.	.	PUNCT
inlawrev-2531	546	1	supp	supp	PROPN
inlawrev-2531	546	2	.	.	PUNCT
inlawrev-2531	547	1	1982	1982	NUM
inlawrev-2531	547	2	)	)	PUNCT
inlawrev-2531	547	3	.	.	PUNCT
inlawrev-2531	548	1	376	376	NUM
inlawrev-2531	548	2	indiana	indiana	PROPN
inlawrev-2531	548	3	law	law	PROPN
inlawrev-2531	548	4	review	review	NOUN
inlawrev-2531	548	5	[	[	X
inlawrev-2531	548	6	vol	vol	NOUN
inlawrev-2531	548	7	.	.	PUNCT
inlawrev-2531	548	8	16:355	16:355	NUM
inlawrev-2531	548	9	in	in	ADP
inlawrev-2531	548	10	1979	1979	NUM
inlawrev-2531	548	11	,	,	PUNCT
inlawrev-2531	548	12	the	the	DET
inlawrev-2531	548	13	exemption	exemption	NOUN
inlawrev-2531	548	14	applicable	applicable	ADJ
inlawrev-2531	548	15	to	to	ADP
inlawrev-2531	548	16	inter	inter	ADJ
inlawrev-2531	548	17	-	-	ADJ
inlawrev-2531	548	18	spousal	spousal	ADJ
inlawrev-2531	548	19	transfers	transfer	NOUN
inlawrev-2531	548	20	was	be	AUX
inlawrev-2531	548	21	broadened	broaden	VERB
inlawrev-2531	548	22	to	to	PART
inlawrev-2531	548	23	apply	apply	VERB
inlawrev-2531	548	24	to	to	ADP
inlawrev-2531	548	25	"	"	PUNCT
inlawrev-2531	548	26	[	[	X
inlawrev-2531	548	27	e]ach	e]ach	X
inlawrev-2531	548	28	property	property	NOUN
inlawrev-2531	548	29	interest	interest	NOUN
inlawrev-2531	548	30	which	which	PRON
inlawrev-2531	548	31	a	a	DET
inlawrev-2531	548	32	decedent	decedent	ADJ
inlawrev-2531	548	33	transfers	transfer	NOUN
inlawrev-2531	548	34	to	to	ADP
inlawrev-2531	548	35	his	his	PRON
inlawrev-2531	548	36	surviving	surviving	NOUN
inlawrev-2531	548	37	spouse	spouse	NOUN
inlawrev-2531	548	38	.	.	PUNCT
inlawrev-2531	548	39	.	.	PUNCT
inlawrev-2531	549	1	.	.	PUNCT
inlawrev-2531	550	1	t^"^	t^"^	NOUN
inlawrev-2531	550	2	however	however	ADV
inlawrev-2531	550	3	,	,	PUNCT
inlawrev-2531	550	4	the	the	DET
inlawrev-2531	550	5	revenue	revenue	NOUN
inlawrev-2531	550	6	department	department	NOUN
inlawrev-2531	550	7	has	have	AUX
inlawrev-2531	550	8	,	,	PUNCT
inlawrev-2531	550	9	on	on	ADP
inlawrev-2531	550	10	occasion	occasion	NOUN
inlawrev-2531	550	11	,	,	PUNCT
inlawrev-2531	550	12	taken	take	VERB
inlawrev-2531	550	13	the	the	DET
inlawrev-2531	550	14	position	position	NOUN
inlawrev-2531	550	15	that	that	SCONJ
inlawrev-2531	550	16	the	the	DET
inlawrev-2531	550	17	full	full	ADJ
inlawrev-2531	550	18	interspousal	interspousal	NOUN
inlawrev-2531	550	19	exemption	exemption	NOUN
inlawrev-2531	550	20	was	be	AUX
inlawrev-2531	550	21	not	not	PART
inlawrev-2531	550	22	available	available	ADJ
inlawrev-2531	550	23	for	for	ADP
inlawrev-2531	550	24	transfers	transfer	NOUN
inlawrev-2531	550	25	where	where	SCONJ
inlawrev-2531	550	26	the	the	DET
inlawrev-2531	550	27	survivor	survivor	NOUN
inlawrev-2531	550	28	takes	take	VERB
inlawrev-2531	550	29	a	a	DET
inlawrev-2531	550	30	life	life	NOUN
inlawrev-2531	550	31	estate	estate	NOUN
inlawrev-2531	550	32	with	with	ADP
inlawrev-2531	550	33	a	a	DET
inlawrev-2531	550	34	general	general	ADJ
inlawrev-2531	550	35	power	power	NOUN
inlawrev-2531	550	36	of	of	ADP
inlawrev-2531	550	37	appointment	appointment	NOUN
inlawrev-2531	550	38	.	.	PUNCT
inlawrev-2531	551	1	by	by	ADP
inlawrev-2531	551	2	referencing	reference	VERB
inlawrev-2531	551	3	the	the	DET
inlawrev-2531	551	4	code	code	NOUN
inlawrev-2531	551	5	section	section	NOUN
inlawrev-2531	551	6	to	to	ADP
inlawrev-2531	551	7	the	the	DET
inlawrev-2531	551	8	federal	federal	ADJ
inlawrev-2531	551	9	marital	marital	ADJ
inlawrev-2531	551	10	deduction	deduction	NOUN
inlawrev-2531	551	11	provisions	provision	NOUN
inlawrev-2531	551	12	applicable	applicable	ADJ
inlawrev-2531	551	13	to	to	ADP
inlawrev-2531	551	14	powers	power	NOUN
inlawrev-2531	551	15	of	of	ADP
inlawrev-2531	551	16	appointment	appointment	NOUN
inlawrev-2531	551	17	,	,	PUNCT
inlawrev-2531	551	18	the	the	DET
inlawrev-2531	551	19	inheritance	inheritance	NOUN
inlawrev-2531	551	20	tax	tax	NOUN
inlawrev-2531	551	21	act	act	NOUN
inlawrev-2531	551	22	now	now	ADV
inlawrev-2531	551	23	makes	make	VERB
inlawrev-2531	551	24	it	it	PRON
inlawrev-2531	551	25	clear	clear	ADJ
inlawrev-2531	551	26	that	that	SCONJ
inlawrev-2531	551	27	the	the	DET
inlawrev-2531	551	28	full	full	ADJ
inlawrev-2531	551	29	exemption	exemption	NOUN
inlawrev-2531	551	30	applies	apply	VERB
inlawrev-2531	551	31	to	to	ADP
inlawrev-2531	551	32	such	such	ADJ
inlawrev-2531	551	33	transfers	transfer	NOUN
inlawrev-2531	551	34	.	.	PUNCT
inlawrev-2531	552	1	^^^	^^^	ADJ
inlawrev-2531	552	2	erta	erta	NOUN
inlawrev-2531	552	3	changed	change	VERB
inlawrev-2531	552	4	the	the	DET
inlawrev-2531	552	5	previously	previously	ADV
inlawrev-2531	552	6	existing	exist	VERB
inlawrev-2531	552	7	treatment	treatment	NOUN
inlawrev-2531	552	8	for	for	ADP
inlawrev-2531	552	9	marital	marital	ADJ
inlawrev-2531	552	10	deductions	deduction	NOUN
inlawrev-2531	552	11	purposes	purpose	NOUN
inlawrev-2531	552	12	of	of	ADP
inlawrev-2531	552	13	life	life	NOUN
inlawrev-2531	552	14	income	income	NOUN
inlawrev-2531	552	15	interests	interest	NOUN
inlawrev-2531	552	16	by	by	ADP
inlawrev-2531	552	17	establishing	establish	VERB
inlawrev-2531	552	18	that	that	SCONJ
inlawrev-2531	552	19	"	"	PUNCT
inlawrev-2531	552	20	qualified	qualified	ADJ
inlawrev-2531	552	21	terminable	terminable	ADJ
inlawrev-2531	552	22	interest	interest	NOUN
inlawrev-2531	552	23	property	property	NOUN
inlawrev-2531	552	24	"	"	PUNCT
inlawrev-2531	552	25	(	(	PUNCT
inlawrev-2531	552	26	qtip	qtip	NOUN
inlawrev-2531	552	27	)	)	PUNCT
inlawrev-2531	552	28	can	can	AUX
inlawrev-2531	552	29	qualify	qualify	VERB
inlawrev-2531	552	30	for	for	ADP
inlawrev-2531	552	31	the	the	DET
inlawrev-2531	552	32	marital	marital	ADJ
inlawrev-2531	552	33	deduction.^^^	deduction.^^^	PROPN
inlawrev-2531	552	34	by	by	ADP
inlawrev-2531	552	35	referencing	reference	VERB
inlawrev-2531	552	36	the	the	DET
inlawrev-2531	552	37	indiana	indiana	PROPN
inlawrev-2531	552	38	code	code	PROPN
inlawrev-2531	552	39	provision	provision	NOUN
inlawrev-2531	552	40	to	to	ADP
inlawrev-2531	552	41	the	the	DET
inlawrev-2531	552	42	qtip	qtip	NOUN
inlawrev-2531	552	43	provisions	provision	NOUN
inlawrev-2531	552	44	of	of	ADP
inlawrev-2531	552	45	the	the	DET
inlawrev-2531	552	46	internal	internal	ADJ
inlawrev-2531	552	47	revenue	revenue	NOUN
inlawrev-2531	552	48	code	code	NOUN
inlawrev-2531	552	49	,	,	PUNCT
inlawrev-2531	552	50	the	the	DET
inlawrev-2531	552	51	inter	inter	ADJ
inlawrev-2531	552	52	-	-	ADJ
inlawrev-2531	552	53	spousal	spousal	ADJ
inlawrev-2531	552	54	exemption	exemption	NOUN
inlawrev-2531	552	55	applies	apply	VERB
inlawrev-2531	552	56	to	to	PART
inlawrev-2531	552	57	qtip.^	qtip.^	VERB
inlawrev-2531	552	58	*	*	PUNCT
inlawrev-2531	552	59	''	''	PUNCT
inlawrev-2531	552	60	that	that	PRON
inlawrev-2531	552	61	is	be	AUX
inlawrev-2531	552	62	,	,	PUNCT
inlawrev-2531	552	63	a	a	DET
inlawrev-2531	552	64	decedent	decedent	NOUN
inlawrev-2531	552	65	's	's	PART
inlawrev-2531	552	66	personal	personal	ADJ
inlawrev-2531	552	67	representative	representative	NOUN
inlawrev-2531	552	68	or	or	CCONJ
inlawrev-2531	552	69	the	the	DET
inlawrev-2531	552	70	trustee	trustee	NOUN
inlawrev-2531	552	71	or	or	CCONJ
inlawrev-2531	552	72	transferee	transferee	NOUN
inlawrev-2531	552	73	of	of	ADP
inlawrev-2531	552	74	property	property	NOUN
inlawrev-2531	552	75	may	may	AUX
inlawrev-2531	552	76	make	make	VERB
inlawrev-2531	552	77	an	an	DET
inlawrev-2531	552	78	irrevocable	irrevocable	ADJ
inlawrev-2531	552	79	election	election	NOUN
inlawrev-2531	552	80	to	to	PART
inlawrev-2531	552	81	treat	treat	VERB
inlawrev-2531	552	82	qtip	qtip	NOUN
inlawrev-2531	552	83	as	as	ADP
inlawrev-2531	552	84	"	"	PUNCT
inlawrev-2531	552	85	a	a	DET
inlawrev-2531	552	86	property	property	NOUN
inlawrev-2531	552	87	interest	interest	NOUN
inlawrev-2531	552	88	which	which	PRON
inlawrev-2531	552	89	a	a	DET
inlawrev-2531	552	90	decedent	decedent	ADJ
inlawrev-2531	552	91	transfers	transfer	NOUN
inlawrev-2531	552	92	to	to	ADP
inlawrev-2531	552	93	his	his	PRON
inlawrev-2531	552	94	surviving	surviving	NOUN
inlawrev-2531	552	95	spouse	spouse	NOUN
inlawrev-2531	552	96	,	,	PUNCT
inlawrev-2531	552	97	"	"	PUNCT
inlawrev-2531	552	98	thereby	thereby	ADV
inlawrev-2531	552	99	exempting	exempt	VERB
inlawrev-2531	552	100	the	the	DET
inlawrev-2531	552	101	full	full	ADJ
inlawrev-2531	552	102	value	value	NOUN
inlawrev-2531	552	103	of	of	ADP
inlawrev-2531	552	104	the	the	DET
inlawrev-2531	552	105	qtip	qtip	NOUN
inlawrev-2531	552	106	from	from	ADP
inlawrev-2531	552	107	inheritance	inheritance	NOUN
inlawrev-2531	552	108	taxation	taxation	NOUN
inlawrev-2531	552	109	on	on	ADP
inlawrev-2531	552	110	the	the	DET
inlawrev-2531	552	111	death	death	NOUN
inlawrev-2531	552	112	of	of	ADP
inlawrev-2531	552	113	the	the	DET
inlawrev-2531	552	114	first	first	ADJ
inlawrev-2531	552	115	spouse.^"*^	spouse.^"*^	PROPN
inlawrev-2531	552	116	as	as	ADP
inlawrev-2531	552	117	under	under	ADP
inlawrev-2531	552	118	erta	erta	NOUN
inlawrev-2531	552	119	,	,	PUNCT
inlawrev-2531	552	120	the	the	DET
inlawrev-2531	552	121	price	price	NOUN
inlawrev-2531	552	122	extracted	extract	VERB
inlawrev-2531	552	123	for	for	ADP
inlawrev-2531	552	124	electing	elect	VERB
inlawrev-2531	552	125	the	the	DET
inlawrev-2531	552	126	full	full	ADJ
inlawrev-2531	552	127	exemption	exemption	NOUN
inlawrev-2531	552	128	is	be	AUX
inlawrev-2531	552	129	a	a	DET
inlawrev-2531	552	130	tax	tax	NOUN
inlawrev-2531	552	131	on	on	ADP
inlawrev-2531	552	132	the	the	DET
inlawrev-2531	552	133	full	full	ADJ
inlawrev-2531	552	134	value	value	NOUN
inlawrev-2531	552	135	of	of	ADP
inlawrev-2531	552	136	the	the	DET
inlawrev-2531	552	137	qtip	qtip	NOUN
inlawrev-2531	552	138	at	at	ADP
inlawrev-2531	552	139	the	the	DET
inlawrev-2531	552	140	death	death	NOUN
inlawrev-2531	552	141	of	of	ADP
inlawrev-2531	552	142	the	the	DET
inlawrev-2531	552	143	surviving	survive	VERB
inlawrev-2531	552	144	spouse.^^^	spouse.^^^	NOUN
inlawrev-2531	552	145	"	"	PUNCT
inlawrev-2531	552	146	^ind	^ind	NUM
inlawrev-2531	552	147	.	.	PUNCT
inlawrev-2531	552	148	code	code	NOUN
inlawrev-2531	552	149	§	§	PROPN
inlawrev-2531	552	150	6	6	NUM
inlawrev-2531	552	151	-	-	SYM
inlawrev-2531	552	152	4.1	4.1	NUM
inlawrev-2531	552	153	-	-	PUNCT
inlawrev-2531	552	154	3	3	NUM
inlawrev-2531	552	155	-	-	SYM
inlawrev-2531	552	156	7	7	NUM
inlawrev-2531	552	157	(	(	PUNCT
inlawrev-2531	552	158	supp	supp	PROPN
inlawrev-2531	552	159	.	.	PUNCT
inlawrev-2531	552	160	1981	1981	NUM
inlawrev-2531	552	161	)	)	PUNCT
inlawrev-2531	552	162	.	.	PUNCT
inlawrev-2531	553	1	'	'	PUNCT
inlawrev-2531	553	2	^^act	^^act	PUNCT
inlawrev-2531	553	3	of	of	ADP
inlawrev-2531	553	4	feb	feb	PROPN
inlawrev-2531	553	5	.	.	PROPN
inlawrev-2531	553	6	18	18	NUM
inlawrev-2531	553	7	,	,	PUNCT
inlawrev-2531	553	8	1982	1982	NUM
inlawrev-2531	553	9	,	,	PUNCT
inlawrev-2531	553	10	pub	pub	NOUN
inlawrev-2531	553	11	.	.	PUNCT
inlawrev-2531	554	1	l.	l.	PROPN
inlawrev-2531	554	2	no	no	INTJ
inlawrev-2531	554	3	.	.	PROPN
inlawrev-2531	555	1	55	55	NUM
inlawrev-2531	555	2	,	,	PUNCT
inlawrev-2531	555	3	1982	1982	NUM
inlawrev-2531	555	4	ind	ind	NOUN
inlawrev-2531	555	5	.	.	PUNCT
inlawrev-2531	556	1	acts	act	VERB
inlawrev-2531	556	2	514	514	NUM
inlawrev-2531	556	3	,	,	PUNCT
inlawrev-2531	556	4	515	515	NUM
inlawrev-2531	556	5	(	(	PUNCT
inlawrev-2531	556	6	codified	codify	VERB
inlawrev-2531	556	7	at	at	ADP
inlawrev-2531	556	8	ind	ind	PROPN
inlawrev-2531	556	9	.	.	PUNCT
inlawrev-2531	557	1	code	code	PROPN
inlawrev-2531	557	2	§	§	PROPN
inlawrev-2531	557	3	6	6	NUM
inlawrev-2531	557	4	-	-	SYM
inlawrev-2531	557	5	4.1	4.1	NUM
inlawrev-2531	557	6	-	-	PUNCT
inlawrev-2531	557	7	3	3	NUM
inlawrev-2531	557	8	-	-	PUNCT
inlawrev-2531	557	9	7(b	7(b	NOUN
inlawrev-2531	557	10	)	)	PUNCT
inlawrev-2531	557	11	,	,	PUNCT
inlawrev-2531	557	12	(	(	PUNCT
inlawrev-2531	557	13	c	c	X
inlawrev-2531	557	14	)	)	PUNCT
inlawrev-2531	557	15	(	(	PUNCT
inlawrev-2531	557	16	1982	1982	NUM
inlawrev-2531	557	17	)	)	PUNCT
inlawrev-2531	557	18	)	)	PUNCT
inlawrev-2531	557	19	.	.	PUNCT
inlawrev-2531	558	1	'	'	PUNCT
inlawrev-2531	558	2	"	"	PUNCT
inlawrev-2531	558	3	i.r.c	i.r.c	NOUN
inlawrev-2531	558	4	.	.	PUNCT
inlawrev-2531	559	1	§	§	PROPN
inlawrev-2531	559	2	2056(b)(7	2056(b)(7	NUM
inlawrev-2531	559	3	)	)	PUNCT
inlawrev-2531	559	4	(	(	PUNCT
inlawrev-2531	559	5	law	law	NOUN
inlawrev-2531	559	6	.	.	PUNCT
inlawrev-2531	560	1	co	co	NOUN
inlawrev-2531	560	2	-	-	NOUN
inlawrev-2531	560	3	op	op	NOUN
inlawrev-2531	560	4	.	.	PUNCT
inlawrev-2531	561	1	supp	supp	PROPN
inlawrev-2531	561	2	.	.	PUNCT
inlawrev-2531	561	3	1982	1982	NUM
inlawrev-2531	561	4	)	)	PUNCT
inlawrev-2531	561	5	.	.	PUNCT
inlawrev-2531	562	1	"	"	PUNCT
inlawrev-2531	562	2	*	*	PUNCT
inlawrev-2531	562	3	lnd	lnd	PROPN
inlawrev-2531	562	4	.	.	PUNCT
inlawrev-2531	562	5	code	code	PROPN
inlawrev-2531	562	6	§	§	PROPN
inlawrev-2531	562	7	6	6	NUM
inlawrev-2531	562	8	-	-	SYM
inlawrev-2531	562	9	4.1	4.1	NUM
inlawrev-2531	562	10	-	-	PUNCT
inlawrev-2531	562	11	3	3	NUM
inlawrev-2531	562	12	-	-	PUNCT
inlawrev-2531	562	13	7(c	7(c	NUM
inlawrev-2531	562	14	)	)	PUNCT
inlawrev-2531	562	15	(	(	PUNCT
inlawrev-2531	562	16	1982	1982	NUM
inlawrev-2531	562	17	)	)	PUNCT
inlawrev-2531	562	18	.	.	PUNCT
inlawrev-2531	563	1	'	'	PUNCT
inlawrev-2531	564	1	*	*	PUNCT
inlawrev-2531	564	2	'	'	VERB
inlawrev-2531	564	3	i	i	PRON
inlawrev-2531	564	4	d.	d.	PROPN
inlawrev-2531	564	5	at	at	ADP
inlawrev-2531	564	6	s	s	PROPN
inlawrev-2531	564	7	6	6	NUM
inlawrev-2531	564	8	-	-	SYM
inlawrev-2531	564	9	4.1	4.1	NUM
inlawrev-2531	564	10	-	-	PUNCT
inlawrev-2531	564	11	3	3	NUM
inlawrev-2531	564	12	-	-	NUM
inlawrev-2531	564	13	7(d	7(d	NUM
inlawrev-2531	564	14	)	)	PUNCT
inlawrev-2531	564	15	.	.	PUNCT
inlawrev-2531	565	1	"	"	PUNCT
inlawrev-2531	565	2	7d	7d	NOUN
inlawrev-2531	565	3	at	at	ADP
inlawrev-2531	565	4	§	§	PROPN
inlawrev-2531	565	5	6	6	NUM
inlawrev-2531	565	6	-	-	SYM
inlawrev-2531	565	7	4.1	4.1	NUM
inlawrev-2531	565	8	-	-	PUNCT
inlawrev-2531	565	9	2	2	NUM
inlawrev-2531	565	10	-	-	PUNCT
inlawrev-2531	565	11	4(d	4(d	NUM
inlawrev-2531	565	12	)	)	PUNCT
inlawrev-2531	565	13	.	.	PUNCT