id	sid	tid	token	lemma	pos
inlawrev-2575	1	1	indiana	indiana	PROPN
inlawrev-2575	1	2	law	law	PROPN
inlawrev-2575	1	3	review	review	NOUN
inlawrev-2575	1	4	xiii	xiii	PROPN
inlawrev-2575	1	5	.	.	PUNCT
inlawrev-2575	2	1	taxation	taxation	NOUN
inlawrev-2575	2	2	j.b	j.b	PROPN
inlawrev-2575	2	3	.	.	PUNCT
inlawrev-2575	3	1	king	king	PROPN
inlawrev-2575	3	2	*	*	PROPN
inlawrev-2575	3	3	donald	donald	PROPN
inlawrev-2575	3	4	p.	p.	PROPN
inlawrev-2575	3	5	bennett	bennett	PROPN
inlawrev-2575	3	6	*	*	PROPN
inlawrev-2575	3	7	*	*	PUNCT
inlawrev-2575	3	8	a.	a.	NOUN
inlawrev-2575	3	9	introduction	introduction	NOUN
inlawrev-2575	3	10	several	several	ADJ
inlawrev-2575	3	11	interesting	interesting	ADJ
inlawrev-2575	3	12	developments	development	NOUN
inlawrev-2575	3	13	in	in	ADP
inlawrev-2575	3	14	the	the	DET
inlawrev-2575	3	15	area	area	NOUN
inlawrev-2575	3	16	of	of	ADP
inlawrev-2575	3	17	state	state	NOUN
inlawrev-2575	3	18	taxation	taxation	NOUN
inlawrev-2575	3	19	occurred	occur	VERB
inlawrev-2575	3	20	during	during	ADP
inlawrev-2575	3	21	the	the	DET
inlawrev-2575	3	22	survey	survey	NOUN
inlawrev-2575	3	23	period	period	NOUN
inlawrev-2575	3	24	.	.	PUNCT
inlawrev-2575	4	1	the	the	DET
inlawrev-2575	4	2	most	most	ADV
inlawrev-2575	4	3	important	important	ADJ
inlawrev-2575	4	4	cases	case	NOUN
inlawrev-2575	4	5	and	and	CCONJ
inlawrev-2575	4	6	statutes	statute	NOUN
inlawrev-2575	4	7	will	will	AUX
inlawrev-2575	4	8	be	be	AUX
inlawrev-2575	4	9	discussed	discuss	VERB
inlawrev-2575	4	10	within	within	ADP
inlawrev-2575	4	11	the	the	DET
inlawrev-2575	4	12	following	follow	VERB
inlawrev-2575	4	13	sections	section	NOUN
inlawrev-2575	4	14	of	of	ADP
inlawrev-2575	4	15	this	this	DET
inlawrev-2575	4	16	survey	survey	NOUN
inlawrev-2575	4	17	article	article	NOUN
inlawrev-2575	4	18	:	:	PUNCT
inlawrev-2575	4	19	unitary	unitary	ADJ
inlawrev-2575	4	20	business	business	NOUN
inlawrev-2575	4	21	tax	tax	NOUN
inlawrev-2575	4	22	,	,	PUNCT
inlawrev-2575	4	23	property	property	NOUN
inlawrev-2575	4	24	tax	tax	NOUN
inlawrev-2575	4	25	exemption	exemption	NOUN
inlawrev-2575	4	26	,	,	PUNCT
inlawrev-2575	4	27	gross	gross	ADJ
inlawrev-2575	4	28	income	income	NOUN
inlawrev-2575	4	29	tax	tax	NOUN
inlawrev-2575	4	30	,	,	PUNCT
inlawrev-2575	4	31	intangibles	intangible	NOUN
inlawrev-2575	4	32	tax	tax	NOUN
inlawrev-2575	4	33	,	,	PUNCT
inlawrev-2575	4	34	sales	sale	NOUN
inlawrev-2575	4	35	tax	tax	NOUN
inlawrev-2575	4	36	exemption	exemption	NOUN
inlawrev-2575	4	37	,	,	PUNCT
inlawrev-2575	4	38	and	and	CCONJ
inlawrev-2575	4	39	real	real	ADJ
inlawrev-2575	4	40	estate	estate	NOUN
inlawrev-2575	4	41	reassessment	reassessment	NOUN
inlawrev-2575	4	42	procedures	procedure	NOUN
inlawrev-2575	4	43	.	.	PUNCT
inlawrev-2575	5	1	the	the	DET
inlawrev-2575	5	2	final	final	ADJ
inlawrev-2575	5	3	section	section	NOUN
inlawrev-2575	5	4	of	of	ADP
inlawrev-2575	5	5	this	this	DET
inlawrev-2575	5	6	survey	survey	NOUN
inlawrev-2575	5	7	discusses	discuss	VERB
inlawrev-2575	5	8	cases	case	NOUN
inlawrev-2575	5	9	decided	decide	VERB
inlawrev-2575	5	10	by	by	ADP
inlawrev-2575	5	11	united	united	PROPN
inlawrev-2575	5	12	states	states	PROPN
inlawrev-2575	5	13	district	district	NOUN
inlawrev-2575	5	14	courts	court	NOUN
inlawrev-2575	5	15	for	for	ADP
inlawrev-2575	5	16	the	the	DET
inlawrev-2575	5	17	northern	northern	ADJ
inlawrev-2575	5	18	and	and	CCONJ
inlawrev-2575	5	19	southern	southern	ADJ
inlawrev-2575	5	20	districts	district	NOUN
inlawrev-2575	5	21	of	of	ADP
inlawrev-2575	5	22	indiana	indiana	PROPN
inlawrev-2575	5	23	and	and	CCONJ
inlawrev-2575	5	24	cases	case	NOUN
inlawrev-2575	5	25	decided	decide	VERB
inlawrev-2575	5	26	by	by	ADP
inlawrev-2575	5	27	the	the	DET
inlawrev-2575	5	28	court	court	NOUN
inlawrev-2575	5	29	of	of	ADP
inlawrev-2575	5	30	appeals	appeal	NOUN
inlawrev-2575	5	31	for	for	ADP
inlawrev-2575	5	32	the	the	DET
inlawrev-2575	5	33	seventh	seventh	ADJ
inlawrev-2575	5	34	circuit	circuit	NOUN
inlawrev-2575	5	35	1	1	NUM
inlawrev-2575	5	36	concerning	concern	VERB
inlawrev-2575	5	37	federal	federal	ADJ
inlawrev-2575	5	38	income	income	NOUN
inlawrev-2575	5	39	and	and	CCONJ
inlawrev-2575	5	40	estate	estate	NOUN
inlawrev-2575	5	41	taxation	taxation	NOUN
inlawrev-2575	5	42	.	.	PUNCT
inlawrev-2575	6	1	the	the	DET
inlawrev-2575	6	2	survey	survey	NOUN
inlawrev-2575	6	3	of	of	ADP
inlawrev-2575	6	4	federal	federal	ADJ
inlawrev-2575	6	5	tax	tax	NOUN
inlawrev-2575	6	6	cases	case	NOUN
inlawrev-2575	6	7	is	be	AUX
inlawrev-2575	6	8	intended	intend	VERB
inlawrev-2575	6	9	to	to	PART
inlawrev-2575	6	10	cover	cover	VERB
inlawrev-2575	6	11	only	only	ADJ
inlawrev-2575	6	12	cases	case	NOUN
inlawrev-2575	6	13	that	that	PRON
inlawrev-2575	6	14	are	be	AUX
inlawrev-2575	6	15	of	of	ADP
inlawrev-2575	6	16	interest	interest	NOUN
inlawrev-2575	6	17	to	to	ADP
inlawrev-2575	6	18	attorneys	attorney	NOUN
inlawrev-2575	6	19	engaged	engage	VERB
inlawrev-2575	6	20	in	in	ADP
inlawrev-2575	6	21	general	general	ADJ
inlawrev-2575	6	22	practice	practice	NOUN
inlawrev-2575	6	23	in	in	ADP
inlawrev-2575	6	24	indiana	indiana	PROPN
inlawrev-2575	6	25	.	.	PUNCT
inlawrev-2575	7	1	b.	b.	PROPN
inlawrev-2575	8	1	the	the	DET
inlawrev-2575	8	2	unitary	unitary	ADJ
inlawrev-2575	8	3	business	business	NOUN
inlawrev-2575	8	4	tax	tax	NOUN
inlawrev-2575	8	5	concept	concept	NOUN
inlawrev-2575	8	6	the	the	DET
inlawrev-2575	8	7	unitary	unitary	ADJ
inlawrev-2575	8	8	business	business	NOUN
inlawrev-2575	8	9	tax	tax	NOUN
inlawrev-2575	8	10	concept	concept	NOUN
inlawrev-2575	8	11	has	have	AUX
inlawrev-2575	8	12	continued	continue	VERB
inlawrev-2575	8	13	to	to	PART
inlawrev-2575	8	14	be	be	AUX
inlawrev-2575	8	15	the	the	DET
inlawrev-2575	8	16	tumultuous	tumultuous	ADJ
inlawrev-2575	8	17	issue	issue	NOUN
inlawrev-2575	8	18	of	of	ADP
inlawrev-2575	8	19	state	state	NOUN
inlawrev-2575	8	20	taxation	taxation	NOUN
inlawrev-2575	8	21	.	.	PUNCT
inlawrev-2575	9	1	a	a	DET
inlawrev-2575	9	2	cycle	cycle	NOUN
inlawrev-2575	9	3	of	of	ADP
inlawrev-2575	9	4	conflicting	conflicting	ADJ
inlawrev-2575	9	5	judicial	judicial	ADJ
inlawrev-2575	9	6	precedents	precedent	NOUN
inlawrev-2575	9	7	,	,	PUNCT
inlawrev-2575	9	8	starting	start	VERB
inlawrev-2575	9	9	with	with	ADP
inlawrev-2575	9	10	the	the	DET
inlawrev-2575	9	11	united	united	PROPN
inlawrev-2575	9	12	states	states	PROPN
inlawrev-2575	9	13	supreme	supreme	PROPN
inlawrev-2575	9	14	court	court	PROPN
inlawrev-2575	9	15	's	's	PART
inlawrev-2575	9	16	decision	decision	NOUN
inlawrev-2575	9	17	in	in	ADP
inlawrev-2575	9	18	mobil	mobil	PROPN
inlawrev-2575	9	19	oil	oil	PROPN
inlawrev-2575	9	20	corp	corp	PROPN
inlawrev-2575	9	21	.	.	PROPN
inlawrev-2575	9	22	v.	v.	PROPN
inlawrev-2575	9	23	commissioner	commissioner	NOUN
inlawrev-2575	9	24	of	of	ADP
inlawrev-2575	9	25	taxes	taxis	NOUN
inlawrev-2575	9	26	,	,	PUNCT
inlawrev-2575	9	27	2	2	NUM
inlawrev-2575	9	28	followed	follow	VERB
inlawrev-2575	9	29	by	by	ADP
inlawrev-2575	9	30	the	the	DET
inlawrev-2575	9	31	court	court	NOUN
inlawrev-2575	9	32	's	's	PART
inlawrev-2575	9	33	decision	decision	NOUN
inlawrev-2575	9	34	in	in	ADP
inlawrev-2575	9	35	asarco	asarco	NOUN
inlawrev-2575	9	36	,	,	PUNCT
inlawrev-2575	9	37	inc	inc	PROPN
inlawrev-2575	9	38	.	.	PROPN
inlawrev-2575	9	39	v.	v.	ADP
inlawrev-2575	9	40	idaho	idaho	PROPN
inlawrev-2575	9	41	state	state	PROPN
inlawrev-2575	9	42	tax	tax	PROPN
inlawrev-2575	9	43	commission	commission	PROPN
inlawrev-2575	9	44	3	3	NUM
inlawrev-2575	9	45	and	and	CCONJ
inlawrev-2575	9	46	f.	f.	PROPN
inlawrev-2575	9	47	w.	w.	PROPN
inlawrev-2575	9	48	woolworth	woolworth	PROPN
inlawrev-2575	9	49	co.	co.	PROPN
inlawrev-2575	9	50	v.	v.	ADP
inlawrev-2575	9	51	taxation	taxation	PROPN
inlawrev-2575	9	52	&	&	CCONJ
inlawrev-2575	9	53	revenue	revenue	PROPN
inlawrev-2575	9	54	department	department	PROPN
inlawrev-2575	9	55	,	,	PUNCT
inlawrev-2575	9	56	4	4	NUM
inlawrev-2575	9	57	and	and	CCONJ
inlawrev-2575	9	58	concluding	conclude	VERB
inlawrev-2575	9	59	with	with	ADP
inlawrev-2575	9	60	the	the	DET
inlawrev-2575	9	61	supreme	supreme	PROPN
inlawrev-2575	9	62	court	court	PROPN
inlawrev-2575	9	63	's	's	PART
inlawrev-2575	9	64	decision	decision	NOUN
inlawrev-2575	9	65	in	in	ADP
inlawrev-2575	9	66	container	container	PROPN
inlawrev-2575	9	67	corp	corp	PROPN
inlawrev-2575	9	68	.	.	PROPN
inlawrev-2575	9	69	of	of	ADP
inlawrev-2575	9	70	america	america	PROPN
inlawrev-2575	9	71	v.	v.	ADP
inlawrev-2575	9	72	franchise	franchise	PROPN
inlawrev-2575	9	73	tax	tax	PROPN
inlawrev-2575	9	74	board	board	NOUN
inlawrev-2575	9	75	,	,	PUNCT
inlawrev-2575	9	76	5	5	NUM
inlawrev-2575	9	77	illustrates	illustrate	VERB
inlawrev-2575	9	78	that	that	SCONJ
inlawrev-2575	9	79	the	the	DET
inlawrev-2575	9	80	unitary	unitary	ADJ
inlawrev-2575	9	81	business	business	NOUN
inlawrev-2575	9	82	concept	concept	NOUN
inlawrev-2575	9	83	has	have	AUX
inlawrev-2575	9	84	in	in	ADP
inlawrev-2575	9	85	recent	recent	ADJ
inlawrev-2575	9	86	years	year	NOUN
inlawrev-2575	9	87	received	receive	VERB
inlawrev-2575	9	88	more	more	ADV
inlawrev-2575	9	89	acrimonious	acrimonious	ADJ
inlawrev-2575	9	90	attention	attention	NOUN
inlawrev-2575	9	91	by	by	ADP
inlawrev-2575	9	92	taxpayers	taxpayer	NOUN
inlawrev-2575	9	93	and	and	CCONJ
inlawrev-2575	9	94	state	state	NOUN
inlawrev-2575	9	95	revenue	revenue	NOUN
inlawrev-2575	9	96	departments	department	NOUN
inlawrev-2575	9	97	than	than	ADP
inlawrev-2575	9	98	any	any	DET
inlawrev-2575	9	99	other	other	ADJ
inlawrev-2575	9	100	facet	facet	NOUN
inlawrev-2575	9	101	of	of	ADP
inlawrev-2575	9	102	state	state	NOUN
inlawrev-2575	9	103	or	or	CCONJ
inlawrev-2575	9	104	federal	federal	ADJ
inlawrev-2575	9	105	taxation	taxation	NOUN
inlawrev-2575	9	106	.	.	PUNCT
inlawrev-2575	10	1	this	this	DET
inlawrev-2575	10	2	bitter	bitter	ADJ
inlawrev-2575	10	3	controversy	controversy	NOUN
inlawrev-2575	10	4	involves	involve	VERB
inlawrev-2575	10	5	the	the	DET
inlawrev-2575	10	6	basic	basic	ADJ
inlawrev-2575	10	7	question	question	NOUN
inlawrev-2575	10	8	of	of	ADP
inlawrev-2575	10	9	how	how	SCONJ
inlawrev-2575	10	10	far	far	ADV
inlawrev-2575	10	11	the	the	DET
inlawrev-2575	10	12	states	state	NOUN
inlawrev-2575	10	13	may	may	AUX
inlawrev-2575	10	14	reach	reach	VERB
inlawrev-2575	10	15	out	out	ADP
inlawrev-2575	10	16	to	to	PART
inlawrev-2575	10	17	tax	tax	VERB
inlawrev-2575	10	18	the	the	DET
inlawrev-2575	10	19	combined	combined	ADJ
inlawrev-2575	10	20	or	or	CCONJ
inlawrev-2575	10	21	unitary	unitary	ADJ
inlawrev-2575	10	22	income	income	NOUN
inlawrev-2575	10	23	of	of	ADP
inlawrev-2575	10	24	a	a	DET
inlawrev-2575	10	25	multistate	multistate	NOUN
inlawrev-2575	10	26	or	or	CCONJ
inlawrev-2575	10	27	multinational	multinational	ADJ
inlawrev-2575	10	28	business	business	NOUN
inlawrev-2575	10	29	as	as	ADP
inlawrev-2575	10	30	*	*	X
inlawrev-2575	10	31	partner	partner	NOUN
inlawrev-2575	10	32	with	with	ADP
inlawrev-2575	10	33	the	the	DET
inlawrev-2575	10	34	law	law	NOUN
inlawrev-2575	10	35	firm	firm	NOUN
inlawrev-2575	10	36	of	of	ADP
inlawrev-2575	10	37	baker	baker	PROPN
inlawrev-2575	10	38	&	&	CCONJ
inlawrev-2575	10	39	daniels	daniels	PROPN
inlawrev-2575	10	40	—	—	PUNCT
inlawrev-2575	10	41	indianapolis	indianapolis	PROPN
inlawrev-2575	10	42	.	.	PUNCT
inlawrev-2575	11	1	a.b	a.b	PROPN
inlawrev-2575	11	2	.	.	PROPN
inlawrev-2575	11	3	,	,	PUNCT
inlawrev-2575	11	4	indiana	indiana	PROPN
inlawrev-2575	11	5	university	university	PROPN
inlawrev-2575	11	6	,	,	PUNCT
inlawrev-2575	11	7	1951	1951	NUM
inlawrev-2575	11	8	;	;	PUNCT
inlawrev-2575	11	9	ll.b	ll.b	ADJ
inlawrev-2575	11	10	.	.	PUNCT
inlawrev-2575	11	11	,	,	PUNCT
inlawrev-2575	11	12	university	university	PROPN
inlawrev-2575	11	13	of	of	ADP
inlawrev-2575	11	14	michigan	michigan	PROPN
inlawrev-2575	11	15	,	,	PUNCT
inlawrev-2575	11	16	1954	1954	NUM
inlawrev-2575	11	17	.	.	PUNCT
inlawrev-2575	12	1	*	*	PUNCT
inlawrev-2575	12	2	*	*	PUNCT
inlawrev-2575	12	3	partner	partner	NOUN
inlawrev-2575	12	4	with	with	ADP
inlawrev-2575	12	5	the	the	DET
inlawrev-2575	12	6	law	law	NOUN
inlawrev-2575	12	7	firm	firm	NOUN
inlawrev-2575	12	8	of	of	ADP
inlawrev-2575	12	9	baker	baker	PROPN
inlawrev-2575	12	10	&	&	CCONJ
inlawrev-2575	12	11	daniels	daniels	PROPN
inlawrev-2575	12	12	—	—	PUNCT
inlawrev-2575	12	13	indianapolis	indianapolis	PROPN
inlawrev-2575	12	14	.	.	PUNCT
inlawrev-2575	13	1	a.b	a.b	PROPN
inlawrev-2575	13	2	.	.	PROPN
inlawrev-2575	13	3	,	,	PUNCT
inlawrev-2575	13	4	wabash	wabash	PROPN
inlawrev-2575	13	5	college	college	PROPN
inlawrev-2575	13	6	,	,	PUNCT
inlawrev-2575	13	7	1969	1969	NUM
inlawrev-2575	13	8	;	;	PUNCT
inlawrev-2575	13	9	j.d	j.d	PROPN
inlawrev-2575	13	10	.	.	PROPN
inlawrev-2575	13	11	,	,	PUNCT
inlawrev-2575	13	12	university	university	PROPN
inlawrev-2575	13	13	of	of	ADP
inlawrev-2575	13	14	michigan	michigan	PROPN
inlawrev-2575	13	15	,	,	PUNCT
inlawrev-2575	13	16	1973	1973	NUM
inlawrev-2575	13	17	.	.	PUNCT
inlawrev-2575	14	1	'	'	PUNCT
inlawrev-2575	14	2	it	it	PRON
inlawrev-2575	14	3	should	should	AUX
inlawrev-2575	14	4	be	be	AUX
inlawrev-2575	14	5	noted	note	VERB
inlawrev-2575	14	6	that	that	SCONJ
inlawrev-2575	14	7	although	although	SCONJ
inlawrev-2575	14	8	some	some	PRON
inlawrev-2575	14	9	of	of	ADP
inlawrev-2575	14	10	the	the	DET
inlawrev-2575	14	11	cases	case	NOUN
inlawrev-2575	14	12	decided	decide	VERB
inlawrev-2575	14	13	by	by	ADP
inlawrev-2575	14	14	the	the	DET
inlawrev-2575	14	15	seventh	seventh	ADJ
inlawrev-2575	14	16	circuit	circuit	NOUN
inlawrev-2575	14	17	court	court	NOUN
inlawrev-2575	14	18	of	of	ADP
inlawrev-2575	14	19	appeals	appeals	PROPN
inlawrev-2575	14	20	did	do	AUX
inlawrev-2575	14	21	not	not	PART
inlawrev-2575	14	22	involve	involve	VERB
inlawrev-2575	14	23	indiana	indiana	PROPN
inlawrev-2575	14	24	taxpayers	taxpayer	NOUN
inlawrev-2575	14	25	,	,	PUNCT
inlawrev-2575	14	26	those	those	DET
inlawrev-2575	14	27	cases	case	NOUN
inlawrev-2575	14	28	are	be	AUX
inlawrev-2575	14	29	precedent	precedent	NOUN
inlawrev-2575	14	30	not	not	PART
inlawrev-2575	14	31	only	only	ADV
inlawrev-2575	14	32	in	in	ADP
inlawrev-2575	14	33	the	the	DET
inlawrev-2575	14	34	federal	federal	ADJ
inlawrev-2575	14	35	district	district	NOUN
inlawrev-2575	14	36	courts	court	NOUN
inlawrev-2575	14	37	in	in	ADP
inlawrev-2575	14	38	indiana	indiana	PROPN
inlawrev-2575	14	39	,	,	PUNCT
inlawrev-2575	14	40	but	but	CCONJ
inlawrev-2575	14	41	also	also	ADV
inlawrev-2575	14	42	in	in	ADP
inlawrev-2575	14	43	the	the	DET
inlawrev-2575	14	44	united	united	PROPN
inlawrev-2575	14	45	states	states	PROPN
inlawrev-2575	14	46	tax	tax	NOUN
inlawrev-2575	14	47	court	court	NOUN
inlawrev-2575	14	48	.	.	PUNCT
inlawrev-2575	15	1	see	see	VERB
inlawrev-2575	15	2	golsen	golsen	PROPN
inlawrev-2575	15	3	v.	v.	ADP
inlawrev-2575	15	4	commissioner	commissioner	NOUN
inlawrev-2575	15	5	,	,	PUNCT
inlawrev-2575	15	6	54	54	NUM
inlawrev-2575	15	7	t.c	t.c	PROPN
inlawrev-2575	15	8	.	.	PROPN
inlawrev-2575	15	9	742	742	NUM
inlawrev-2575	15	10	,	,	PUNCT
inlawrev-2575	15	11	757	757	NUM
inlawrev-2575	15	12	(	(	PUNCT
inlawrev-2575	15	13	1970	1970	NUM
inlawrev-2575	15	14	)	)	PUNCT
inlawrev-2575	15	15	,	,	PUNCT
inlawrev-2575	15	16	aff'd	aff'd	NOUN
inlawrev-2575	15	17	,	,	PUNCT
inlawrev-2575	15	18	445	445	NUM
inlawrev-2575	15	19	f.2d	f.2d	NOUN
inlawrev-2575	15	20	985	985	NUM
inlawrev-2575	15	21	(	(	PUNCT
inlawrev-2575	15	22	10th	10th	ADJ
inlawrev-2575	15	23	cir	cir	NOUN
inlawrev-2575	15	24	.	.	PUNCT
inlawrev-2575	15	25	)	)	PUNCT
inlawrev-2575	15	26	,	,	PUNCT
inlawrev-2575	15	27	cert	cert	NOUN
inlawrev-2575	15	28	,	,	PUNCT
inlawrev-2575	15	29	denied	deny	VERB
inlawrev-2575	15	30	,	,	PUNCT
inlawrev-2575	15	31	404	404	NUM
inlawrev-2575	15	32	u.s	u.s	PROPN
inlawrev-2575	15	33	.	.	PROPN
inlawrev-2575	15	34	940	940	NUM
inlawrev-2575	15	35	(	(	PUNCT
inlawrev-2575	15	36	1971	1971	NUM
inlawrev-2575	15	37	)	)	PUNCT
inlawrev-2575	15	38	.	.	PUNCT
inlawrev-2575	16	1	2445	2445	NUM
inlawrev-2575	16	2	u.s	u.s	PROPN
inlawrev-2575	16	3	.	.	PROPN
inlawrev-2575	16	4	425	425	NUM
inlawrev-2575	16	5	(	(	PUNCT
inlawrev-2575	16	6	1980	1980	NUM
inlawrev-2575	16	7	)	)	PUNCT
inlawrev-2575	16	8	.	.	PUNCT
inlawrev-2575	17	1	3458	3458	NUM
inlawrev-2575	17	2	u.s	u.s	PROPN
inlawrev-2575	17	3	.	.	PROPN
inlawrev-2575	17	4	307	307	NUM
inlawrev-2575	17	5	(	(	PUNCT
inlawrev-2575	17	6	1982	1982	NUM
inlawrev-2575	17	7	)	)	PUNCT
inlawrev-2575	17	8	.	.	PUNCT
inlawrev-2575	18	1	4	4	NUM
inlawrev-2575	18	2	458	458	NUM
inlawrev-2575	18	3	u.s	u.s	PROPN
inlawrev-2575	18	4	.	.	PROPN
inlawrev-2575	18	5	354	354	NUM
inlawrev-2575	18	6	(	(	PUNCT
inlawrev-2575	18	7	1982	1982	NUM
inlawrev-2575	18	8	)	)	PUNCT
inlawrev-2575	18	9	.	.	PUNCT
inlawrev-2575	19	1	5	5	NUM
inlawrev-2575	19	2	103	103	NUM
inlawrev-2575	19	3	s.	s.	PROPN
inlawrev-2575	19	4	ct	ct	PROPN
inlawrev-2575	19	5	.	.	PROPN
inlawrev-2575	19	6	2933	2933	NUM
inlawrev-2575	19	7	(	(	PUNCT
inlawrev-2575	19	8	1983	1983	NUM
inlawrev-2575	19	9	)	)	PUNCT
inlawrev-2575	19	10	.	.	PUNCT
inlawrev-2575	20	1	319	319	NUM
inlawrev-2575	20	2	320	320	NUM
inlawrev-2575	20	3	indiana	indiana	PROPN
inlawrev-2575	20	4	law	law	NOUN
inlawrev-2575	20	5	review	review	NOUN
inlawrev-2575	20	6	[	[	X
inlawrev-2575	20	7	vol	vol	NOUN
inlawrev-2575	20	8	.	.	PUNCT
inlawrev-2575	21	1	17:319	17:319	NUM
inlawrev-2575	21	2	conducted	conduct	VERB
inlawrev-2575	21	3	by	by	ADP
inlawrev-2575	21	4	affiliated	affiliated	ADJ
inlawrev-2575	21	5	subsidiaries	subsidiary	NOUN
inlawrev-2575	21	6	or	or	CCONJ
inlawrev-2575	21	7	divisions	division	NOUN
inlawrev-2575	21	8	located	locate	VERB
inlawrev-2575	21	9	throughout	throughout	ADP
inlawrev-2575	21	10	the	the	DET
inlawrev-2575	21	11	united	united	PROPN
inlawrev-2575	21	12	states	states	PROPN
inlawrev-2575	21	13	or	or	CCONJ
inlawrev-2575	21	14	the	the	DET
inlawrev-2575	21	15	world	world	NOUN
inlawrev-2575	21	16	.	.	PUNCT
inlawrev-2575	22	1	although	although	SCONJ
inlawrev-2575	22	2	indiana	indiana	PROPN
inlawrev-2575	22	3	has	have	AUX
inlawrev-2575	22	4	not	not	PART
inlawrev-2575	22	5	yet	yet	ADV
inlawrev-2575	22	6	taken	take	VERB
inlawrev-2575	22	7	an	an	DET
inlawrev-2575	22	8	aggressive	aggressive	ADJ
inlawrev-2575	22	9	stance	stance	NOUN
inlawrev-2575	22	10	as	as	ADP
inlawrev-2575	22	11	to	to	ADP
inlawrev-2575	22	12	how	how	SCONJ
inlawrev-2575	22	13	this	this	DET
inlawrev-2575	22	14	state	state	NOUN
inlawrev-2575	22	15	might	might	AUX
inlawrev-2575	22	16	apply	apply	VERB
inlawrev-2575	22	17	the	the	DET
inlawrev-2575	22	18	unitary	unitary	ADJ
inlawrev-2575	22	19	business	business	NOUN
inlawrev-2575	22	20	concept	concept	NOUN
inlawrev-2575	22	21	,	,	PUNCT
inlawrev-2575	22	22	pressure	pressure	NOUN
inlawrev-2575	22	23	is	be	AUX
inlawrev-2575	22	24	mounting	mount	VERB
inlawrev-2575	22	25	for	for	SCONJ
inlawrev-2575	22	26	the	the	DET
inlawrev-2575	22	27	state	state	NOUN
inlawrev-2575	22	28	to	to	PART
inlawrev-2575	22	29	decide	decide	VERB
inlawrev-2575	22	30	the	the	DET
inlawrev-2575	22	31	issue	issue	NOUN
inlawrev-2575	22	32	from	from	ADP
inlawrev-2575	22	33	taxpayers	taxpayer	NOUN
inlawrev-2575	22	34	supporting	support	VERB
inlawrev-2575	22	35	and	and	CCONJ
inlawrev-2575	22	36	opposing	oppose	VERB
inlawrev-2575	22	37	the	the	DET
inlawrev-2575	22	38	concept	concept	NOUN
inlawrev-2575	22	39	.	.	PUNCT
inlawrev-2575	23	1	indiana	indiana	PROPN
inlawrev-2575	23	2	taxpayers	taxpayer	NOUN
inlawrev-2575	23	3	,	,	PUNCT
inlawrev-2575	23	4	in	in	ADP
inlawrev-2575	23	5	their	their	PRON
inlawrev-2575	23	6	future	future	ADJ
inlawrev-2575	23	7	tax	tax	NOUN
inlawrev-2575	23	8	-	-	PUNCT
inlawrev-2575	23	9	planning	planning	NOUN
inlawrev-2575	23	10	endeavors	endeavor	NOUN
inlawrev-2575	23	11	,	,	PUNCT
inlawrev-2575	23	12	should	should	AUX
inlawrev-2575	23	13	therefore	therefore	ADV
inlawrev-2575	23	14	be	be	AUX
inlawrev-2575	23	15	alert	alert	ADJ
inlawrev-2575	23	16	to	to	ADP
inlawrev-2575	23	17	an	an	DET
inlawrev-2575	23	18	inevitable	inevitable	ADJ
inlawrev-2575	23	19	determination	determination	NOUN
inlawrev-2575	23	20	by	by	ADP
inlawrev-2575	23	21	the	the	DET
inlawrev-2575	23	22	state	state	NOUN
inlawrev-2575	23	23	as	as	ADP
inlawrev-2575	23	24	to	to	ADP
inlawrev-2575	23	25	how	how	SCONJ
inlawrev-2575	23	26	it	it	PRON
inlawrev-2575	23	27	will	will	AUX
inlawrev-2575	23	28	administer	administer	VERB
inlawrev-2575	23	29	the	the	DET
inlawrev-2575	23	30	unitary	unitary	ADJ
inlawrev-2575	23	31	business	business	NOUN
inlawrev-2575	23	32	tax	tax	NOUN
inlawrev-2575	23	33	concept	concept	NOUN
inlawrev-2575	23	34	.	.	PUNCT
inlawrev-2575	24	1	because	because	SCONJ
inlawrev-2575	24	2	an	an	DET
inlawrev-2575	24	3	in	in	ADP
inlawrev-2575	24	4	-	-	PUNCT
inlawrev-2575	24	5	depth	depth	NOUN
inlawrev-2575	24	6	examination	examination	NOUN
inlawrev-2575	24	7	of	of	ADP
inlawrev-2575	24	8	container	container	NOUN
inlawrev-2575	24	9	and	and	CCONJ
inlawrev-2575	24	10	the	the	DET
inlawrev-2575	24	11	other	other	ADJ
inlawrev-2575	24	12	recent	recent	ADJ
inlawrev-2575	24	13	united	united	PROPN
inlawrev-2575	24	14	states	states	PROPN
inlawrev-2575	24	15	supreme	supreme	PROPN
inlawrev-2575	24	16	court	court	PROPN
inlawrev-2575	24	17	decisions	decision	NOUN
inlawrev-2575	24	18	concerning	concern	VERB
inlawrev-2575	24	19	the	the	DET
inlawrev-2575	24	20	unitary	unitary	ADJ
inlawrev-2575	24	21	business	business	NOUN
inlawrev-2575	24	22	concept	concept	NOUN
inlawrev-2575	24	23	really	really	ADV
inlawrev-2575	24	24	warrants	warrant	VERB
inlawrev-2575	24	25	a	a	DET
inlawrev-2575	24	26	separate	separate	ADJ
inlawrev-2575	24	27	article	article	NOUN
inlawrev-2575	24	28	,	,	PUNCT
inlawrev-2575	24	29	6	6	NUM
inlawrev-2575	24	30	only	only	ADV
inlawrev-2575	24	31	one	one	NUM
inlawrev-2575	24	32	specific	specific	ADJ
inlawrev-2575	24	33	observation	observation	NOUN
inlawrev-2575	24	34	as	as	ADP
inlawrev-2575	24	35	to	to	ADP
inlawrev-2575	24	36	the	the	DET
inlawrev-2575	24	37	status	status	NOUN
inlawrev-2575	24	38	of	of	ADP
inlawrev-2575	24	39	this	this	DET
inlawrev-2575	24	40	issue	issue	NOUN
inlawrev-2575	24	41	is	be	AUX
inlawrev-2575	24	42	appropriate	appropriate	ADJ
inlawrev-2575	24	43	is	be	AUX
inlawrev-2575	24	44	this	this	DET
inlawrev-2575	24	45	survey	survey	NOUN
inlawrev-2575	24	46	article	article	NOUN
inlawrev-2575	24	47	.	.	PUNCT
inlawrev-2575	25	1	in	in	ADP
inlawrev-2575	25	2	container	container	NOUN
inlawrev-2575	25	3	,	,	PUNCT
inlawrev-2575	25	4	the	the	DET
inlawrev-2575	25	5	supreme	supreme	PROPN
inlawrev-2575	25	6	court	court	PROPN
inlawrev-2575	25	7	,	,	PUNCT
inlawrev-2575	25	8	departing	depart	VERB
inlawrev-2575	25	9	from	from	ADP
inlawrev-2575	25	10	its	its	PRON
inlawrev-2575	25	11	practice	practice	NOUN
inlawrev-2575	25	12	in	in	ADP
inlawrev-2575	25	13	both	both	PRON
inlawrev-2575	25	14	asarco	asarco	NOUN
inlawrev-2575	25	15	and	and	CCONJ
inlawrev-2575	25	16	woolworth	woolworth	NOUN
inlawrev-2575	25	17	,	,	PUNCT
inlawrev-2575	25	18	emphasized	emphasize	VERB
inlawrev-2575	25	19	that	that	SCONJ
inlawrev-2575	25	20	it	it	PRON
inlawrev-2575	25	21	will	will	AUX
inlawrev-2575	25	22	not	not	PART
inlawrev-2575	25	23	reweigh	reweigh	VERB
inlawrev-2575	25	24	the	the	DET
inlawrev-2575	25	25	findings	finding	NOUN
inlawrev-2575	25	26	of	of	ADP
inlawrev-2575	25	27	fact	fact	NOUN
inlawrev-2575	25	28	of	of	ADP
inlawrev-2575	25	29	the	the	DET
inlawrev-2575	25	30	state	state	NOUN
inlawrev-2575	25	31	trial	trial	NOUN
inlawrev-2575	25	32	court	court	NOUN
inlawrev-2575	25	33	in	in	ADP
inlawrev-2575	25	34	determining	determine	VERB
inlawrev-2575	25	35	whether	whether	SCONJ
inlawrev-2575	25	36	the	the	DET
inlawrev-2575	25	37	imposition	imposition	NOUN
inlawrev-2575	25	38	of	of	ADP
inlawrev-2575	25	39	a	a	DET
inlawrev-2575	25	40	particular	particular	ADJ
inlawrev-2575	25	41	state	state	NOUN
inlawrev-2575	25	42	tax	tax	NOUN
inlawrev-2575	25	43	burdens	burden	NOUN
inlawrev-2575	25	44	interstate	interstate	VERB
inlawrev-2575	25	45	commerce	commerce	NOUN
inlawrev-2575	25	46	or	or	CCONJ
inlawrev-2575	25	47	transgresses	transgress	VERB
inlawrev-2575	25	48	upon	upon	SCONJ
inlawrev-2575	25	49	due	due	ADJ
inlawrev-2575	25	50	process	process	NOUN
inlawrev-2575	25	51	protection	protection	NOUN
inlawrev-2575	25	52	.	.	PUNCT
inlawrev-2575	26	1	tax	tax	NOUN
inlawrev-2575	26	2	litigators	litigator	NOUN
inlawrev-2575	26	3	are	be	AUX
inlawrev-2575	26	4	advised	advise	VERB
inlawrev-2575	26	5	once	once	ADV
inlawrev-2575	26	6	again	again	ADV
inlawrev-2575	26	7	that	that	SCONJ
inlawrev-2575	26	8	"	"	PUNCT
inlawrev-2575	26	9	state	state	NOUN
inlawrev-2575	26	10	tax	tax	NOUN
inlawrev-2575	26	11	cases	case	NOUN
inlawrev-2575	26	12	are	be	AUX
inlawrev-2575	26	13	to	to	PART
inlawrev-2575	26	14	be	be	AUX
inlawrev-2575	26	15	litigated	litigate	VERB
inlawrev-2575	26	16	with	with	ADP
inlawrev-2575	26	17	the	the	DET
inlawrev-2575	26	18	same	same	ADJ
inlawrev-2575	26	19	care	care	NOUN
inlawrev-2575	26	20	and	and	CCONJ
inlawrev-2575	26	21	evidentiary	evidentiary	ADJ
inlawrev-2575	26	22	concerns	concern	NOUN
inlawrev-2575	26	23	as	as	ADP
inlawrev-2575	26	24	any	any	DET
inlawrev-2575	26	25	product	product	NOUN
inlawrev-2575	26	26	liability	liability	NOUN
inlawrev-2575	26	27	,	,	PUNCT
inlawrev-2575	26	28	personal	personal	ADJ
inlawrev-2575	26	29	injury	injury	NOUN
inlawrev-2575	26	30	,	,	PUNCT
inlawrev-2575	26	31	or	or	CCONJ
inlawrev-2575	26	32	breach	breach	NOUN
inlawrev-2575	26	33	of	of	ADP
inlawrev-2575	26	34	contract	contract	NOUN
inlawrev-2575	26	35	case	case	NOUN
inlawrev-2575	26	36	.	.	PUNCT
inlawrev-2575	26	37	"	"	PUNCT
inlawrev-2575	27	1	7	7	NUM
inlawrev-2575	27	2	perhaps	perhaps	ADV
inlawrev-2575	27	3	with	with	ADP
inlawrev-2575	27	4	an	an	DET
inlawrev-2575	27	5	eye	eye	NOUN
inlawrev-2575	27	6	toward	toward	ADP
inlawrev-2575	27	7	reducing	reduce	VERB
inlawrev-2575	27	8	the	the	DET
inlawrev-2575	27	9	number	number	NOUN
inlawrev-2575	27	10	of	of	ADP
inlawrev-2575	27	11	state	state	NOUN
inlawrev-2575	27	12	tax	tax	NOUN
inlawrev-2575	27	13	appeals	appeal	NOUN
inlawrev-2575	27	14	,	,	PUNCT
inlawrev-2575	27	15	the	the	DET
inlawrev-2575	27	16	supreme	supreme	PROPN
inlawrev-2575	27	17	court	court	PROPN
inlawrev-2575	27	18	plainly	plainly	ADV
inlawrev-2575	27	19	reinstated	reinstate	VERB
inlawrev-2575	27	20	the	the	DET
inlawrev-2575	27	21	principle	principle	NOUN
inlawrev-2575	27	22	of	of	ADP
inlawrev-2575	27	23	appellate	appellate	ADJ
inlawrev-2575	27	24	review	review	NOUN
inlawrev-2575	27	25	in	in	ADP
inlawrev-2575	27	26	container	container	NOUN
inlawrev-2575	27	27	which	which	PRON
inlawrev-2575	27	28	our	our	PRON
inlawrev-2575	27	29	indiana	indiana	PROPN
inlawrev-2575	27	30	supreme	supreme	PROPN
inlawrev-2575	27	31	court	court	PROPN
inlawrev-2575	27	32	and	and	CCONJ
inlawrev-2575	27	33	court	court	PROPN
inlawrev-2575	27	34	of	of	ADP
inlawrev-2575	27	35	appeals	appeal	NOUN
inlawrev-2575	27	36	have	have	AUX
inlawrev-2575	27	37	long	long	ADV
inlawrev-2575	27	38	espoused	espouse	VERB
inlawrev-2575	27	39	.	.	PUNCT
inlawrev-2575	28	1	namely	namely	ADV
inlawrev-2575	28	2	,	,	PUNCT
inlawrev-2575	28	3	that	that	SCONJ
inlawrev-2575	28	4	in	in	ADP
inlawrev-2575	28	5	reviewing	review	VERB
inlawrev-2575	28	6	trial	trial	NOUN
inlawrev-2575	28	7	court	court	NOUN
inlawrev-2575	28	8	state	state	NOUN
inlawrev-2575	28	9	tax	tax	NOUN
inlawrev-2575	28	10	decisions	decision	NOUN
inlawrev-2575	28	11	,	,	PUNCT
inlawrev-2575	28	12	the	the	DET
inlawrev-2575	28	13	appellate	appellate	ADJ
inlawrev-2575	28	14	court	court	NOUN
inlawrev-2575	28	15	will	will	AUX
inlawrev-2575	28	16	not	not	PART
inlawrev-2575	28	17	reweigh	reweigh	VERB
inlawrev-2575	28	18	the	the	DET
inlawrev-2575	28	19	evidence	evidence	NOUN
inlawrev-2575	28	20	and	and	CCONJ
inlawrev-2575	28	21	will	will	AUX
inlawrev-2575	28	22	accept	accept	VERB
inlawrev-2575	28	23	the	the	DET
inlawrev-2575	28	24	trial	trial	NOUN
inlawrev-2575	28	25	court	court	NOUN
inlawrev-2575	28	26	's	's	PART
inlawrev-2575	28	27	findings	finding	NOUN
inlawrev-2575	28	28	of	of	ADP
inlawrev-2575	28	29	facts	fact	NOUN
inlawrev-2575	28	30	if	if	SCONJ
inlawrev-2575	28	31	supported	support	VERB
inlawrev-2575	28	32	by	by	ADP
inlawrev-2575	28	33	substantial	substantial	ADJ
inlawrev-2575	28	34	evidence	evidence	NOUN
inlawrev-2575	28	35	.	.	PUNCT
inlawrev-2575	29	1	thus	thus	ADV
inlawrev-2575	29	2	,	,	PUNCT
inlawrev-2575	29	3	indiana	indiana	PROPN
inlawrev-2575	29	4	state	state	PROPN
inlawrev-2575	29	5	tax	tax	NOUN
inlawrev-2575	29	6	cases	case	NOUN
inlawrev-2575	29	7	,	,	PUNCT
inlawrev-2575	29	8	even	even	ADV
inlawrev-2575	29	9	those	those	PRON
inlawrev-2575	29	10	on	on	ADP
inlawrev-2575	29	11	appeal	appeal	NOUN
inlawrev-2575	29	12	to	to	ADP
inlawrev-2575	29	13	the	the	DET
inlawrev-2575	29	14	united	united	PROPN
inlawrev-2575	29	15	states	states	PROPN
inlawrev-2575	29	16	supreme	supreme	PROPN
inlawrev-2575	29	17	court	court	PROPN
inlawrev-2575	29	18	,	,	PUNCT
inlawrev-2575	29	19	can	can	AUX
inlawrev-2575	29	20	be	be	AUX
inlawrev-2575	29	21	won	win	VERB
inlawrev-2575	29	22	or	or	CCONJ
inlawrev-2575	29	23	lost	lose	VERB
inlawrev-2575	29	24	at	at	ADP
inlawrev-2575	29	25	the	the	DET
inlawrev-2575	29	26	trial	trial	NOUN
inlawrev-2575	29	27	court	court	NOUN
inlawrev-2575	29	28	level	level	NOUN
inlawrev-2575	29	29	.	.	PUNCT
inlawrev-2575	30	1	c.	c.	NOUN
inlawrev-2575	30	2	property	property	NOUN
inlawrev-2575	30	3	tax	tax	NOUN
inlawrev-2575	30	4	exemption	exemption	NOUN
inlawrev-2575	30	5	:	:	PUNCT
inlawrev-2575	30	6	goods	good	NOUN
inlawrev-2575	30	7	held	hold	VERB
inlawrev-2575	30	8	for	for	ADP
inlawrev-2575	30	9	interstate	interstate	ADJ
inlawrev-2575	30	10	shipment	shipment	NOUN
inlawrev-2575	30	11	the	the	DET
inlawrev-2575	30	12	major	major	ADJ
inlawrev-2575	30	13	decision	decision	NOUN
inlawrev-2575	30	14	during	during	ADP
inlawrev-2575	30	15	the	the	DET
inlawrev-2575	30	16	survey	survey	NOUN
inlawrev-2575	30	17	period	period	NOUN
inlawrev-2575	30	18	in	in	ADP
inlawrev-2575	30	19	the	the	DET
inlawrev-2575	30	20	field	field	NOUN
inlawrev-2575	30	21	of	of	ADP
inlawrev-2575	30	22	property	property	NOUN
inlawrev-2575	30	23	taxation	taxation	NOUN
inlawrev-2575	30	24	was	be	AUX
inlawrev-2575	30	25	indiana	indiana	PROPN
inlawrev-2575	30	26	state	state	PROPN
inlawrev-2575	30	27	board	board	PROPN
inlawrev-2575	30	28	of	of	ADP
inlawrev-2575	30	29	tax	tax	NOUN
inlawrev-2575	30	30	commissioners	commissioner	NOUN
inlawrev-2575	30	31	v.	v.	ADP
inlawrev-2575	30	32	stanadyne	stanadyne	PROPN
inlawrev-2575	30	33	,	,	PUNCT
inlawrev-2575	30	34	inc	inc	PROPN
inlawrev-2575	30	35	.	.	PROPN
inlawrev-2575	30	36	*	*	PUNCT
inlawrev-2575	30	37	in	in	ADP
inlawrev-2575	30	38	stanadyne	stanadyne	PROPN
inlawrev-2575	30	39	,	,	PUNCT
inlawrev-2575	30	40	the	the	DET
inlawrev-2575	30	41	indiana	indiana	PROPN
inlawrev-2575	30	42	court	court	PROPN
inlawrev-2575	30	43	of	of	ADP
inlawrev-2575	30	44	appeals	appeal	NOUN
inlawrev-2575	30	45	considered	consider	VERB
inlawrev-2575	30	46	an	an	DET
inlawrev-2575	30	47	appeal	appeal	NOUN
inlawrev-2575	30	48	from	from	ADP
inlawrev-2575	30	49	a	a	DET
inlawrev-2575	30	50	trial	trial	NOUN
inlawrev-2575	30	51	court	court	NOUN
inlawrev-2575	30	52	's	's	PART
inlawrev-2575	30	53	grant	grant	NOUN
inlawrev-2575	30	54	of	of	ADP
inlawrev-2575	30	55	a	a	DET
inlawrev-2575	30	56	personal	personal	ADJ
inlawrev-2575	30	57	property	property	NOUN
inlawrev-2575	30	58	tax	tax	NOUN
inlawrev-2575	30	59	exemption	exemption	NOUN
inlawrev-2575	30	60	for	for	ADP
inlawrev-2575	30	61	inventory	inventory	NOUN
inlawrev-2575	30	62	held	hold	VERB
inlawrev-2575	30	63	for	for	ADP
inlawrev-2575	30	64	interstate	interstate	ADJ
inlawrev-2575	30	65	shipment	shipment	NOUN
inlawrev-2575	30	66	by	by	ADP
inlawrev-2575	30	67	a	a	DET
inlawrev-2575	30	68	taxpayer	taxpayer	NOUN
inlawrev-2575	30	69	in	in	ADP
inlawrev-2575	30	70	its	its	PRON
inlawrev-2575	30	71	distribution	distribution	NOUN
inlawrev-2575	30	72	warehouse	warehouse	NOUN
inlawrev-2575	30	73	.	.	PUNCT
inlawrev-2575	31	1	the	the	DET
inlawrev-2575	31	2	trial	trial	NOUN
inlawrev-2575	31	3	court	court	NOUN
inlawrev-2575	31	4	's	's	PART
inlawrev-2575	31	5	grant	grant	NOUN
inlawrev-2575	31	6	of	of	ADP
inlawrev-2575	31	7	an	an	DET
inlawrev-2575	31	8	exemption	exemption	NOUN
inlawrev-2575	31	9	was	be	AUX
inlawrev-2575	31	10	based	base	VERB
inlawrev-2575	31	11	both	both	CCONJ
inlawrev-2575	31	12	on	on	ADV
inlawrev-2575	31	13	there	there	PRON
inlawrev-2575	31	14	are	be	VERB
inlawrev-2575	31	15	many	many	ADJ
inlawrev-2575	31	16	fine	fine	ADJ
inlawrev-2575	31	17	publications	publication	NOUN
inlawrev-2575	31	18	which	which	PRON
inlawrev-2575	31	19	discuss	discuss	VERB
inlawrev-2575	31	20	this	this	DET
inlawrev-2575	31	21	topic	topic	NOUN
inlawrev-2575	31	22	.	.	PUNCT
inlawrev-2575	32	1	see	see	VERB
inlawrev-2575	32	2	,	,	PUNCT
inlawrev-2575	32	3	e.g.	e.g.	ADV
inlawrev-2575	32	4	,	,	PUNCT
inlawrev-2575	32	5	p.	p.	PROPN
inlawrev-2575	32	6	hartman	hartman	PROPN
inlawrev-2575	32	7	,	,	PUNCT
inlawrev-2575	32	8	federal	federal	ADJ
inlawrev-2575	32	9	limitations	limitation	NOUN
inlawrev-2575	32	10	in	in	ADP
inlawrev-2575	32	11	state	state	NOUN
inlawrev-2575	32	12	and	and	CCONJ
inlawrev-2575	32	13	local	local	ADJ
inlawrev-2575	32	14	taxation	taxation	NOUN
inlawrev-2575	32	15	ch	ch	NOUN
inlawrev-2575	32	16	.	.	PROPN
inlawrev-2575	32	17	9	9	NUM
inlawrev-2575	32	18	(	(	PUNCT
inlawrev-2575	32	19	1981	1981	NUM
inlawrev-2575	32	20	&	&	CCONJ
inlawrev-2575	32	21	supp	supp	PROPN
inlawrev-2575	32	22	.	.	PUNCT
inlawrev-2575	32	23	1983	1983	NUM
inlawrev-2575	32	24	)	)	PUNCT
inlawrev-2575	32	25	;	;	PUNCT
inlawrev-2575	32	26	j.	j.	PROPN
inlawrev-2575	32	27	hellerstein	hellerstein	PROPN
inlawrev-2575	32	28	,	,	PUNCT
inlawrev-2575	32	29	state	state	NOUN
inlawrev-2575	32	30	taxation	taxation	NOUN
inlawrev-2575	32	31	§	§	PROPN
inlawrev-2575	32	32	8.11(4	8.11(4	NUM
inlawrev-2575	32	33	)	)	PUNCT
inlawrev-2575	32	34	(	(	PUNCT
inlawrev-2575	32	35	1983	1983	NUM
inlawrev-2575	32	36	)	)	PUNCT
inlawrev-2575	32	37	;	;	PUNCT
inlawrev-2575	32	38	hellerstein	hellerstein	NOUN
inlawrev-2575	32	39	,	,	PUNCT
inlawrev-2575	32	40	state	state	NOUN
inlawrev-2575	32	41	income	income	NOUN
inlawrev-2575	32	42	taxation	taxation	NOUN
inlawrev-2575	32	43	of	of	ADP
inlawrev-2575	32	44	multijurisdictional	multijurisdictional	ADJ
inlawrev-2575	32	45	corporations	corporation	NOUN
inlawrev-2575	32	46	,	,	PUNCT
inlawrev-2575	32	47	part	part	PROPN
inlawrev-2575	32	48	ii	ii	PROPN
inlawrev-2575	32	49	:	:	PUNCT
inlawrev-2575	32	50	reflections	reflection	NOUN
inlawrev-2575	32	51	on	on	ADP
inlawrev-2575	32	52	asarco	asarco	NOUN
inlawrev-2575	32	53	and	and	CCONJ
inlawrev-2575	32	54	woolworth	woolworth	NOUN
inlawrev-2575	32	55	,	,	PUNCT
inlawrev-2575	32	56	81	81	NUM
inlawrev-2575	32	57	mich	mich	PROPN
inlawrev-2575	32	58	.	.	PUNCT
inlawrev-2575	32	59	l.	l.	PROPN
inlawrev-2575	32	60	rev	rev	PROPN
inlawrev-2575	32	61	.	.	PROPN
inlawrev-2575	33	1	157	157	NUM
inlawrev-2575	33	2	(	(	PUNCT
inlawrev-2575	33	3	1982	1982	NUM
inlawrev-2575	33	4	)	)	PUNCT
inlawrev-2575	33	5	;	;	PUNCT
inlawrev-2575	33	6	stuart	stuart	PROPN
inlawrev-2575	33	7	&	&	CCONJ
inlawrev-2575	33	8	williams	williams	PROPN
inlawrev-2575	33	9	,	,	PUNCT
inlawrev-2575	33	10	constitutional	constitutional	ADJ
inlawrev-2575	33	11	considerations	consideration	NOUN
inlawrev-2575	33	12	of	of	ADP
inlawrev-2575	33	13	state	state	NOUN
inlawrev-2575	33	14	taxation	taxation	NOUN
inlawrev-2575	33	15	of	of	ADP
inlawrev-2575	33	16	multinational	multinational	ADJ
inlawrev-2575	33	17	corporate	corporate	ADJ
inlawrev-2575	33	18	income	income	NOUN
inlawrev-2575	33	19	:	:	PUNCT
inlawrev-2575	33	20	before	before	ADP
inlawrev-2575	33	21	and	and	CCONJ
inlawrev-2575	33	22	after	after	ADP
inlawrev-2575	33	23	container	container	NOUN
inlawrev-2575	33	24	corporation	corporation	NOUN
inlawrev-2575	33	25	of	of	ADP
inlawrev-2575	33	26	america	america	PROPN
inlawrev-2575	33	27	v.	v.	ADP
inlawrev-2575	33	28	franchise	franchise	PROPN
inlawrev-2575	33	29	tax	tax	PROPN
inlawrev-2575	33	30	board	board	NOUN
inlawrev-2575	33	31	,	,	PUNCT
inlawrev-2575	33	32	16	16	NUM
inlawrev-2575	33	33	ind	ind	NOUN
inlawrev-2575	33	34	.	.	PUNCT
inlawrev-2575	34	1	l.	l.	PROPN
inlawrev-2575	34	2	rev	rev	PROPN
inlawrev-2575	34	3	.	.	PROPN
inlawrev-2575	35	1	783	783	NUM
inlawrev-2575	35	2	(	(	PUNCT
inlawrev-2575	35	3	1983	1983	NUM
inlawrev-2575	35	4	)	)	PUNCT
inlawrev-2575	35	5	.	.	PUNCT
inlawrev-2575	36	1	7	7	NUM
inlawrev-2575	36	2	king	king	NOUN
inlawrev-2575	36	3	,	,	PUNCT
inlawrev-2575	36	4	taxation	taxation	NOUN
inlawrev-2575	36	5	,	,	PUNCT
inlawrev-2575	36	6	1980	1980	NUM
inlawrev-2575	36	7	survey	survey	NOUN
inlawrev-2575	36	8	of	of	ADP
inlawrev-2575	36	9	recent	recent	ADJ
inlawrev-2575	36	10	developments	development	NOUN
inlawrev-2575	36	11	in	in	ADP
inlawrev-2575	36	12	indiana	indiana	PROPN
inlawrev-2575	36	13	law	law	PROPN
inlawrev-2575	36	14	,	,	PUNCT
inlawrev-2575	36	15	14	14	NUM
inlawrev-2575	36	16	ind	ind	NOUN
inlawrev-2575	36	17	.	.	PUNCT
inlawrev-2575	37	1	l.	l.	PROPN
inlawrev-2575	37	2	rev	rev	PROPN
inlawrev-2575	37	3	.	.	PROPN
inlawrev-2575	37	4	523	523	NUM
inlawrev-2575	37	5	,	,	PUNCT
inlawrev-2575	37	6	523	523	NUM
inlawrev-2575	37	7	(	(	PUNCT
inlawrev-2575	37	8	1981	1981	NUM
inlawrev-2575	37	9	)	)	PUNCT
inlawrev-2575	37	10	.	.	PUNCT
inlawrev-2575	38	1	*	*	PUNCT
inlawrev-2575	38	2	435	435	NUM
inlawrev-2575	38	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	38	4	278	278	NUM
inlawrev-2575	38	5	(	(	PUNCT
inlawrev-2575	38	6	ind	ind	NOUN
inlawrev-2575	38	7	.	.	PUNCT
inlawrev-2575	39	1	ct	ct	PROPN
inlawrev-2575	39	2	.	.	PUNCT
inlawrev-2575	40	1	app	app	PROPN
inlawrev-2575	40	2	.	.	PROPN
inlawrev-2575	40	3	1982	1982	NUM
inlawrev-2575	40	4	)	)	PUNCT
inlawrev-2575	40	5	.	.	PUNCT
inlawrev-2575	41	1	1984	1984	NUM
inlawrev-2575	41	2	]	]	PUNCT
inlawrev-2575	41	3	survey	survey	NOUN
inlawrev-2575	41	4	—	—	PUNCT
inlawrev-2575	41	5	taxation	taxation	NOUN
inlawrev-2575	41	6	321	321	NUM
inlawrev-2575	41	7	the	the	DET
inlawrev-2575	41	8	relevant	relevant	ADJ
inlawrev-2575	41	9	statutory	statutory	ADJ
inlawrev-2575	41	10	provision	provision	NOUN
inlawrev-2575	41	11	9	9	NUM
inlawrev-2575	41	12	and	and	CCONJ
inlawrev-2575	41	13	on	on	ADP
inlawrev-2575	41	14	the	the	DET
inlawrev-2575	41	15	commerce	commerce	NOUN
inlawrev-2575	41	16	clause	clause	NOUN
inlawrev-2575	41	17	of	of	ADP
inlawrev-2575	41	18	the	the	DET
inlawrev-2575	41	19	united	united	PROPN
inlawrev-2575	41	20	states	states	PROPN
inlawrev-2575	41	21	constitution	constitution	NOUN
inlawrev-2575	41	22	.	.	PUNCT
inlawrev-2575	42	1	10	10	NUM
inlawrev-2575	42	2	it	it	PRON
inlawrev-2575	42	3	appears	appear	VERB
inlawrev-2575	42	4	from	from	ADP
inlawrev-2575	42	5	the	the	DET
inlawrev-2575	42	6	court	court	NOUN
inlawrev-2575	42	7	's	's	PART
inlawrev-2575	42	8	opinion	opinion	NOUN
inlawrev-2575	42	9	that	that	SCONJ
inlawrev-2575	42	10	the	the	DET
inlawrev-2575	42	11	taxpayer	taxpayer	NOUN
inlawrev-2575	42	12	based	base	VERB
inlawrev-2575	42	13	its	its	PRON
inlawrev-2575	42	14	statutory	statutory	ADJ
inlawrev-2575	42	15	exemption	exemption	NOUN
inlawrev-2575	42	16	claim	claim	NOUN
inlawrev-2575	42	17	under	under	ADP
inlawrev-2575	42	18	both	both	DET
inlawrev-2575	42	19	indiana	indiana	PROPN
inlawrev-2575	42	20	code	code	PROPN
inlawrev-2575	42	21	section	section	NOUN
inlawrev-2575	42	22	6	6	NUM
inlawrev-2575	42	23	-	-	PUNCT
inlawrev-2575	42	24	l.l-10	l.l-10	NUM
inlawrev-2575	42	25	-	-	PUNCT
inlawrev-2575	42	26	30(a	30(a	NUM
inlawrev-2575	42	27	)	)	PUNCT
inlawrev-2575	42	28	and	and	CCONJ
inlawrev-2575	42	29	(	(	PUNCT
inlawrev-2575	42	30	b	b	NOUN
inlawrev-2575	42	31	)	)	PUNCT
inlawrev-2575	42	32	.	.	PUNCT
inlawrev-2575	43	1	11	11	NUM
inlawrev-2575	44	1	the	the	DET
inlawrev-2575	44	2	tax	tax	NOUN
inlawrev-2575	44	3	board	board	NOUN
inlawrev-2575	44	4	contended	contend	VERB
inlawrev-2575	44	5	that	that	SCONJ
inlawrev-2575	44	6	neither	neither	CCONJ
inlawrev-2575	44	7	the	the	DET
inlawrev-2575	44	8	"	"	PUNCT
inlawrev-2575	44	9	original	original	ADJ
inlawrev-2575	44	10	package	package	NOUN
inlawrev-2575	44	11	"	"	PUNCT
inlawrev-2575	44	12	nor	nor	CCONJ
inlawrev-2575	44	13	the	the	DET
inlawrev-2575	44	14	"	"	PUNCT
inlawrev-2575	44	15	original	original	ADJ
inlawrev-2575	44	16	bill	bill	NOUN
inlawrev-2575	44	17	of	of	ADP
inlawrev-2575	44	18	lading	lading	NOUN
inlawrev-2575	44	19	"	"	PUNCT
inlawrev-2575	44	20	requirements	requirement	NOUN
inlawrev-2575	44	21	of	of	ADP
inlawrev-2575	44	22	the	the	DET
inlawrev-2575	44	23	two	two	NUM
inlawrev-2575	44	24	provisions	provision	NOUN
inlawrev-2575	44	25	were	be	AUX
inlawrev-2575	44	26	satisfied	satisfied	ADJ
inlawrev-2575	44	27	and	and	CCONJ
inlawrev-2575	44	28	that	that	SCONJ
inlawrev-2575	44	29	the	the	DET
inlawrev-2575	44	30	repackaging	repackaging	NOUN
inlawrev-2575	44	31	which	which	PRON
inlawrev-2575	44	32	took	take	VERB
inlawrev-2575	44	33	place	place	NOUN
inlawrev-2575	44	34	at	at	ADP
inlawrev-2575	44	35	the	the	DET
inlawrev-2575	44	36	warehouse	warehouse	NOUN
inlawrev-2575	44	37	was	be	AUX
inlawrev-2575	44	38	illustrative	illustrative	ADJ
inlawrev-2575	44	39	of	of	ADP
inlawrev-2575	44	40	a	a	DET
inlawrev-2575	44	41	break	break	NOUN
inlawrev-2575	44	42	in	in	ADP
inlawrev-2575	44	43	transit	transit	NOUN
inlawrev-2575	44	44	which	which	PRON
inlawrev-2575	44	45	caused	cause	VERB
inlawrev-2575	44	46	the	the	DET
inlawrev-2575	44	47	commerce	commerce	NOUN
inlawrev-2575	44	48	clause	clause	NOUN
inlawrev-2575	44	49	to	to	PART
inlawrev-2575	44	50	be	be	AUX
inlawrev-2575	44	51	inapplicable	inapplicable	ADJ
inlawrev-2575	44	52	.	.	PUNCT
inlawrev-2575	45	1	12	12	NUM
inlawrev-2575	45	2	the	the	DET
inlawrev-2575	45	3	stipulated	stipulate	VERB
inlawrev-2575	45	4	facts	fact	NOUN
inlawrev-2575	45	5	indicated	indicate	VERB
inlawrev-2575	45	6	that	that	SCONJ
inlawrev-2575	45	7	at	at	ADP
inlawrev-2575	45	8	the	the	DET
inlawrev-2575	45	9	taxpayer	taxpayer	NOUN
inlawrev-2575	45	10	's	's	PART
inlawrev-2575	45	11	out	out	ADV
inlawrev-2575	45	12	-	-	PUNCT
inlawrev-2575	45	13	of	of	ADP
inlawrev-2575	45	14	-	-	PUNCT
inlawrev-2575	45	15	state	state	NOUN
inlawrev-2575	45	16	plant	plant	NOUN
inlawrev-2575	45	17	individual	individual	ADJ
inlawrev-2575	45	18	items	item	NOUN
inlawrev-2575	45	19	(	(	PUNCT
inlawrev-2575	45	20	faucets	faucet	NOUN
inlawrev-2575	45	21	and	and	CCONJ
inlawrev-2575	45	22	other	other	ADJ
inlawrev-2575	45	23	fixtures	fixture	NOUN
inlawrev-2575	45	24	)	)	PUNCT
inlawrev-2575	45	25	were	be	AUX
inlawrev-2575	45	26	sealed	seal	VERB
inlawrev-2575	45	27	in	in	ADP
inlawrev-2575	45	28	separate	separate	ADJ
inlawrev-2575	45	29	packages	package	NOUN
inlawrev-2575	45	30	,	,	PUNCT
inlawrev-2575	45	31	with	with	SCONJ
inlawrev-2575	45	32	groups	group	NOUN
inlawrev-2575	45	33	of	of	ADP
inlawrev-2575	45	34	identical	identical	ADJ
inlawrev-2575	45	35	items	item	NOUN
inlawrev-2575	45	36	then	then	ADV
inlawrev-2575	45	37	being	be	AUX
inlawrev-2575	45	38	packed	pack	VERB
inlawrev-2575	45	39	in	in	ADP
inlawrev-2575	45	40	large	large	ADJ
inlawrev-2575	45	41	boxes	box	NOUN
inlawrev-2575	45	42	.	.	PUNCT
inlawrev-2575	46	1	these	these	DET
inlawrev-2575	46	2	large	large	ADJ
inlawrev-2575	46	3	boxes	box	NOUN
inlawrev-2575	46	4	were	be	AUX
inlawrev-2575	46	5	then	then	ADV
inlawrev-2575	46	6	placed	place	VERB
inlawrev-2575	46	7	on	on	ADP
inlawrev-2575	46	8	pallets	pallet	NOUN
inlawrev-2575	46	9	for	for	ADP
inlawrev-2575	46	10	transportation	transportation	NOUN
inlawrev-2575	46	11	to	to	ADP
inlawrev-2575	46	12	the	the	DET
inlawrev-2575	46	13	taxpayer	taxpayer	NOUN
inlawrev-2575	46	14	's	's	PART
inlawrev-2575	46	15	indiana	indiana	PROPN
inlawrev-2575	46	16	warehouse	warehouse	NOUN
inlawrev-2575	46	17	by	by	ADP
inlawrev-2575	46	18	its	its	PRON
inlawrev-2575	46	19	private	private	ADJ
inlawrev-2575	46	20	trucking	trucking	NOUN
inlawrev-2575	46	21	division	division	NOUN
inlawrev-2575	46	22	.	.	PUNCT
inlawrev-2575	47	1	after	after	ADP
inlawrev-2575	47	2	arriving	arrive	VERB
inlawrev-2575	47	3	at	at	ADP
inlawrev-2575	47	4	the	the	DET
inlawrev-2575	47	5	warehouse	warehouse	NOUN
inlawrev-2575	47	6	,	,	PUNCT
inlawrev-2575	47	7	the	the	DET
inlawrev-2575	47	8	boxes	box	NOUN
inlawrev-2575	47	9	containing	contain	VERB
inlawrev-2575	47	10	identical	identical	ADJ
inlawrev-2575	47	11	packaged	package	VERB
inlawrev-2575	47	12	items	item	NOUN
inlawrev-2575	47	13	were	be	AUX
inlawrev-2575	47	14	,	,	PUNCT
inlawrev-2575	47	15	on	on	ADP
inlawrev-2575	47	16	occasion	occasion	NOUN
inlawrev-2575	47	17	,	,	PUNCT
inlawrev-2575	47	18	rearranged	rearrange	VERB
inlawrev-2575	47	19	on	on	ADP
inlawrev-2575	47	20	separate	separate	ADJ
inlawrev-2575	47	21	pallets	pallet	NOUN
inlawrev-2575	47	22	with	with	ADP
inlawrev-2575	47	23	boxes	box	NOUN
inlawrev-2575	47	24	containing	contain	VERB
inlawrev-2575	47	25	different	different	ADJ
inlawrev-2575	47	26	packaged	package	VERB
inlawrev-2575	47	27	items	item	NOUN
inlawrev-2575	47	28	to	to	PART
inlawrev-2575	47	29	meet	meet	VERB
inlawrev-2575	47	30	specific	specific	ADJ
inlawrev-2575	47	31	customer	customer	NOUN
inlawrev-2575	47	32	orders	order	NOUN
inlawrev-2575	47	33	.	.	PUNCT
inlawrev-2575	48	1	the	the	DET
inlawrev-2575	48	2	boxes	box	NOUN
inlawrev-2575	48	3	,	,	PUNCT
inlawrev-2575	48	4	however	however	ADV
inlawrev-2575	48	5	,	,	PUNCT
inlawrev-2575	48	6	were	be	AUX
inlawrev-2575	48	7	rarely	rarely	ADV
inlawrev-2575	48	8	opened	open	VERB
inlawrev-2575	48	9	.	.	PUNCT
inlawrev-2575	49	1	13	13	NUM
inlawrev-2575	49	2	the	the	DET
inlawrev-2575	49	3	court	court	NOUN
inlawrev-2575	49	4	found	find	VERB
inlawrev-2575	49	5	that	that	SCONJ
inlawrev-2575	49	6	most	most	ADJ
inlawrev-2575	49	7	of	of	ADP
inlawrev-2575	49	8	the	the	DET
inlawrev-2575	49	9	products	product	NOUN
inlawrev-2575	49	10	remained	remain	VERB
inlawrev-2575	49	11	in	in	ADP
inlawrev-2575	49	12	their	their	PRON
inlawrev-2575	49	13	original	original	ADJ
inlawrev-2575	49	14	package	package	NOUN
inlawrev-2575	49	15	.	.	PUNCT
inlawrev-2575	50	1	14	14	NUM
inlawrev-2575	50	2	this	this	DET
inlawrev-2575	50	3	finding	finding	NOUN
inlawrev-2575	50	4	was	be	AUX
inlawrev-2575	50	5	obviously	obviously	ADV
inlawrev-2575	50	6	premised	premise	VERB
inlawrev-2575	50	7	on	on	ADP
inlawrev-2575	50	8	the	the	DET
inlawrev-2575	50	9	court	court	NOUN
inlawrev-2575	50	10	's	's	PART
inlawrev-2575	50	11	conclusion	conclusion	NOUN
inlawrev-2575	50	12	that	that	SCONJ
inlawrev-2575	50	13	the	the	DET
inlawrev-2575	50	14	unopened	unopened	ADJ
inlawrev-2575	50	15	boxes	box	NOUN
inlawrev-2575	50	16	,	,	PUNCT
inlawrev-2575	50	17	which	which	PRON
inlawrev-2575	50	18	contained	contain	VERB
inlawrev-2575	50	19	the	the	DET
inlawrev-2575	50	20	separately	separately	ADV
inlawrev-2575	50	21	packaged	package	VERB
inlawrev-2575	50	22	individual	individual	ADJ
inlawrev-2575	50	23	items	item	NOUN
inlawrev-2575	50	24	,	,	PUNCT
inlawrev-2575	50	25	constituted	constitute	VERB
inlawrev-2575	50	26	the	the	DET
inlawrev-2575	50	27	original	original	ADJ
inlawrev-2575	50	28	package	package	NOUN
inlawrev-2575	50	29	rather	rather	ADV
inlawrev-2575	50	30	than	than	ADP
inlawrev-2575	50	31	the	the	DET
inlawrev-2575	50	32	small	small	ADJ
inlawrev-2575	50	33	internal	internal	ADJ
inlawrev-2575	50	34	packages	package	NOUN
inlawrev-2575	50	35	,	,	PUNCT
inlawrev-2575	50	36	which	which	PRON
inlawrev-2575	50	37	held	hold	VERB
inlawrev-2575	50	38	the	the	DET
inlawrev-2575	50	39	individual	individual	ADJ
inlawrev-2575	50	40	fixtures	fixture	NOUN
inlawrev-2575	50	41	,	,	PUNCT
inlawrev-2575	50	42	or	or	CCONJ
inlawrev-2575	50	43	the	the	DET
inlawrev-2575	50	44	pallets	pallet	NOUN
inlawrev-2575	50	45	,	,	PUNCT
inlawrev-2575	50	46	which	which	PRON
inlawrev-2575	50	47	held	hold	VERB
inlawrev-2575	50	48	the	the	DET
inlawrev-2575	50	49	aggregated	aggregate	VERB
inlawrev-2575	50	50	boxes	box	NOUN
inlawrev-2575	50	51	.	.	PUNCT
inlawrev-2575	51	1	9	9	NUM
inlawrev-2575	51	2	ind	ind	NOUN
inlawrev-2575	51	3	.	.	PUNCT
inlawrev-2575	52	1	code	code	PROPN
inlawrev-2575	52	2	§	§	PROPN
inlawrev-2575	52	3	6	6	NUM
inlawrev-2575	52	4	-	-	SYM
inlawrev-2575	52	5	1.1	1.1	NUM
inlawrev-2575	52	6	-	-	PUNCT
inlawrev-2575	52	7	10	10	NUM
inlawrev-2575	52	8	-	-	SYM
inlawrev-2575	52	9	30	30	NUM
inlawrev-2575	52	10	(	(	PUNCT
inlawrev-2575	52	11	1976	1976	NUM
inlawrev-2575	52	12	)	)	PUNCT
inlawrev-2575	52	13	(	(	PUNCT
inlawrev-2575	52	14	amended	amend	VERB
inlawrev-2575	52	15	1981	1981	NUM
inlawrev-2575	52	16	)	)	PUNCT
inlawrev-2575	52	17	.	.	PUNCT
inlawrev-2575	53	1	10	10	NUM
inlawrev-2575	53	2	u.s	u.s	PROPN
inlawrev-2575	53	3	.	.	PROPN
inlawrev-2575	53	4	const	const	PROPN
inlawrev-2575	53	5	,	,	PUNCT
inlawrev-2575	53	6	art	art	NOUN
inlawrev-2575	53	7	.	.	PUNCT
inlawrev-2575	54	1	1	1	NUM
inlawrev-2575	54	2	,	,	PUNCT
inlawrev-2575	54	3	§	§	NOUN
inlawrev-2575	54	4	8	8	NUM
inlawrev-2575	54	5	,	,	PUNCT
inlawrev-2575	54	6	cl	cl	NOUN
inlawrev-2575	54	7	.	.	PUNCT
inlawrev-2575	55	1	3	3	X
inlawrev-2575	55	2	.	.	X
inlawrev-2575	55	3	"	"	PUNCT
inlawrev-2575	55	4	ind	ind	NOUN
inlawrev-2575	55	5	.	.	PUNCT
inlawrev-2575	56	1	code	code	PROPN
inlawrev-2575	56	2	§	§	PROPN
inlawrev-2575	56	3	6	6	NUM
inlawrev-2575	56	4	-	-	SYM
inlawrev-2575	56	5	1.1	1.1	NUM
inlawrev-2575	56	6	-	-	PUNCT
inlawrev-2575	56	7	10	10	NUM
inlawrev-2575	56	8	-	-	SYM
inlawrev-2575	56	9	30	30	NUM
inlawrev-2575	56	10	(	(	PUNCT
inlawrev-2575	56	11	1976	1976	NUM
inlawrev-2575	56	12	)	)	PUNCT
inlawrev-2575	56	13	reads	read	VERB
inlawrev-2575	56	14	in	in	ADP
inlawrev-2575	56	15	pertinent	pertinent	ADJ
inlawrev-2575	56	16	part	part	NOUN
inlawrev-2575	56	17	:	:	PUNCT
inlawrev-2575	56	18	(	(	PUNCT
inlawrev-2575	56	19	a	a	X
inlawrev-2575	56	20	)	)	PUNCT
inlawrev-2575	56	21	subject	subject	NOUN
inlawrev-2575	56	22	to	to	ADP
inlawrev-2575	56	23	the	the	DET
inlawrev-2575	56	24	limitations	limitation	NOUN
inlawrev-2575	56	25	contained	contain	VERB
inlawrev-2575	56	26	in	in	ADP
inlawrev-2575	56	27	subsection	subsection	NOUN
inlawrev-2575	56	28	(	(	PUNCT
inlawrev-2575	56	29	c	c	NOUN
inlawrev-2575	56	30	)	)	PUNCT
inlawrev-2575	56	31	of	of	ADP
inlawrev-2575	56	32	this	this	DET
inlawrev-2575	56	33	section	section	NOUN
inlawrev-2575	56	34	,	,	PUNCT
inlawrev-2575	56	35	personal	personal	ADJ
inlawrev-2575	56	36	property	property	NOUN
inlawrev-2575	56	37	is	be	AUX
inlawrev-2575	56	38	exempt	exempt	ADJ
inlawrev-2575	56	39	from	from	ADP
inlawrev-2575	56	40	taxation	taxation	NOUN
inlawrev-2575	56	41	if	if	SCONJ
inlawrev-2575	56	42	:	:	PUNCT
inlawrev-2575	56	43	(	(	PUNCT
inlawrev-2575	56	44	1	1	X
inlawrev-2575	56	45	)	)	PUNCT
inlawrev-2575	56	46	the	the	DET
inlawrev-2575	56	47	property	property	NOUN
inlawrev-2575	56	48	is	be	AUX
inlawrev-2575	56	49	owned	own	VERB
inlawrev-2575	56	50	by	by	ADP
inlawrev-2575	56	51	a	a	DET
inlawrev-2575	56	52	nonresident	nonresident	NOUN
inlawrev-2575	56	53	of	of	ADP
inlawrev-2575	56	54	this	this	DET
inlawrev-2575	56	55	state	state	NOUN
inlawrev-2575	56	56	;	;	PUNCT
inlawrev-2575	56	57	(	(	PUNCT
inlawrev-2575	56	58	2	2	X
inlawrev-2575	56	59	)	)	PUNCT
inlawrev-2575	56	60	the	the	DET
inlawrev-2575	56	61	property	property	NOUN
inlawrev-2575	56	62	has	have	AUX
inlawrev-2575	56	63	been	be	AUX
inlawrev-2575	56	64	shipped	ship	VERB
inlawrev-2575	56	65	into	into	ADP
inlawrev-2575	56	66	this	this	DET
inlawrev-2575	56	67	state	state	NOUN
inlawrev-2575	56	68	and	and	CCONJ
inlawrev-2575	56	69	placed	place	VERB
inlawrev-2575	56	70	in	in	ADP
inlawrev-2575	56	71	the	the	DET
inlawrev-2575	56	72	original	original	ADJ
inlawrev-2575	56	73	package	package	NOUN
inlawrev-2575	56	74	in	in	ADP
inlawrev-2575	56	75	a	a	DET
inlawrev-2575	56	76	public	public	ADJ
inlawrev-2575	56	77	or	or	CCONJ
inlawrev-2575	56	78	private	private	ADJ
inlawrev-2575	56	79	warehouse	warehouse	NOUN
inlawrev-2575	56	80	for	for	ADP
inlawrev-2575	56	81	the	the	DET
inlawrev-2575	56	82	purpose	purpose	NOUN
inlawrev-2575	56	83	of	of	ADP
inlawrev-2575	56	84	transshipment	transshipment	NOUN
inlawrev-2575	56	85	to	to	ADP
inlawrev-2575	56	86	an	an	DET
inlawrev-2575	56	87	out	out	ADJ
inlawrev-2575	56	88	-	-	PUNCT
inlawrev-2575	56	89	of	of	ADP
inlawrev-2575	56	90	-	-	PUNCT
inlawrev-2575	56	91	state	state	NOUN
inlawrev-2575	56	92	or	or	CCONJ
inlawrev-2575	56	93	a	a	DET
inlawrev-2575	56	94	within	within	ADP
inlawrev-2575	56	95	-	-	PUNCT
inlawrev-2575	56	96	the	the	DET
inlawrev-2575	56	97	-	-	PUNCT
inlawrev-2575	56	98	state	state	NOUN
inlawrev-2575	56	99	destination	destination	NOUN
inlawrev-2575	56	100	as	as	SCONJ
inlawrev-2575	56	101	evidenced	evidence	VERB
inlawrev-2575	56	102	by	by	ADP
inlawrev-2575	56	103	the	the	DET
inlawrev-2575	56	104	original	original	ADJ
inlawrev-2575	56	105	bill	bill	NOUN
inlawrev-2575	56	106	of	of	ADP
inlawrev-2575	56	107	lading	lading	NOUN
inlawrev-2575	56	108	;	;	PUNCT
inlawrev-2575	56	109	and	and	CCONJ
inlawrev-2575	56	110	(	(	PUNCT
inlawrev-2575	56	111	3	3	X
inlawrev-2575	56	112	)	)	PUNCT
inlawrev-2575	56	113	the	the	DET
inlawrev-2575	56	114	property	property	NOUN
inlawrev-2575	56	115	remains	remain	VERB
inlawrev-2575	56	116	in	in	ADP
inlawrev-2575	56	117	the	the	DET
inlawrev-2575	56	118	original	original	ADJ
inlawrev-2575	56	119	package	package	NOUN
inlawrev-2575	56	120	and	and	CCONJ
inlawrev-2575	56	121	in	in	ADP
inlawrev-2575	56	122	the	the	DET
inlawrev-2575	56	123	public	public	ADJ
inlawrev-2575	56	124	or	or	CCONJ
inlawrev-2575	56	125	private	private	ADJ
inlawrev-2575	56	126	warehouse	warehouse	NOUN
inlawrev-2575	56	127	.	.	PUNCT
inlawrev-2575	57	1	(	(	PUNCT
inlawrev-2575	57	2	b	b	X
inlawrev-2575	57	3	)	)	PUNCT
inlawrev-2575	57	4	subject	subject	NOUN
inlawrev-2575	57	5	to	to	ADP
inlawrev-2575	57	6	the	the	DET
inlawrev-2575	57	7	limitation	limitation	NOUN
inlawrev-2575	57	8	contained	contain	VERB
inlawrev-2575	57	9	in	in	ADP
inlawrev-2575	57	10	subsection	subsection	NOUN
inlawrev-2575	57	11	(	(	PUNCT
inlawrev-2575	57	12	c	c	NOUN
inlawrev-2575	57	13	)	)	PUNCT
inlawrev-2575	57	14	of	of	ADP
inlawrev-2575	57	15	this	this	DET
inlawrev-2575	57	16	section	section	NOUN
inlawrev-2575	57	17	,	,	PUNCT
inlawrev-2575	57	18	personal	personal	ADJ
inlawrev-2575	57	19	property	property	NOUN
inlawrev-2575	57	20	is	be	AUX
inlawrev-2575	57	21	exempt	exempt	ADJ
inlawrev-2575	57	22	from	from	ADP
inlawrev-2575	57	23	property	property	NOUN
inlawrev-2575	57	24	taxation	taxation	NOUN
inlawrev-2575	57	25	if	if	SCONJ
inlawrev-2575	57	26	:	:	PUNCT
inlawrev-2575	57	27	(	(	PUNCT
inlawrev-2575	57	28	1	1	X
inlawrev-2575	57	29	)	)	PUNCT
inlawrev-2575	57	30	the	the	DET
inlawrev-2575	57	31	property	property	NOUN
inlawrev-2575	57	32	has	have	AUX
inlawrev-2575	57	33	been	be	AUX
inlawrev-2575	57	34	placed	place	VERB
inlawrev-2575	57	35	in	in	ADP
inlawrev-2575	57	36	the	the	DET
inlawrev-2575	57	37	original	original	ADJ
inlawrev-2575	57	38	package	package	NOUN
inlawrev-2575	57	39	in	in	ADP
inlawrev-2575	57	40	a	a	DET
inlawrev-2575	57	41	public	public	ADJ
inlawrev-2575	57	42	or	or	CCONJ
inlawrev-2575	57	43	private	private	ADJ
inlawrev-2575	57	44	warehouse	warehouse	NOUN
inlawrev-2575	57	45	for	for	ADP
inlawrev-2575	57	46	the	the	DET
inlawrev-2575	57	47	purpose	purpose	NOUN
inlawrev-2575	57	48	of	of	ADP
inlawrev-2575	57	49	transshipment	transshipment	NOUN
inlawrev-2575	57	50	to	to	ADP
inlawrev-2575	57	51	an	an	DET
inlawrev-2575	57	52	out	out	ADJ
inlawrev-2575	57	53	-	-	PUNCT
inlawrev-2575	57	54	of	of	ADP
inlawrev-2575	57	55	-	-	PUNCT
inlawrev-2575	57	56	state	state	NOUN
inlawrev-2575	57	57	destination	destination	NOUN
inlawrev-2575	57	58	as	as	SCONJ
inlawrev-2575	57	59	evidenced	evidence	VERB
inlawrev-2575	57	60	by	by	ADP
inlawrev-2575	57	61	the	the	DET
inlawrev-2575	57	62	original	original	ADJ
inlawrev-2575	57	63	bill	bill	NOUN
inlawrev-2575	57	64	of	of	ADP
inlawrev-2575	57	65	lading	lading	NOUN
inlawrev-2575	57	66	;	;	PUNCT
inlawrev-2575	57	67	and	and	CCONJ
inlawrev-2575	57	68	(	(	PUNCT
inlawrev-2575	57	69	2	2	X
inlawrev-2575	57	70	)	)	PUNCT
inlawrev-2575	57	71	the	the	DET
inlawrev-2575	57	72	property	property	NOUN
inlawrev-2575	57	73	remains	remain	VERB
inlawrev-2575	57	74	in	in	ADP
inlawrev-2575	57	75	the	the	DET
inlawrev-2575	57	76	original	original	ADJ
inlawrev-2575	57	77	package	package	NOUN
inlawrev-2575	57	78	and	and	CCONJ
inlawrev-2575	57	79	in	in	ADP
inlawrev-2575	57	80	the	the	DET
inlawrev-2575	57	81	public	public	ADJ
inlawrev-2575	57	82	or	or	CCONJ
inlawrev-2575	57	83	private	private	ADJ
inlawrev-2575	57	84	warehouse	warehouse	NOUN
inlawrev-2575	57	85	.	.	PUNCT
inlawrev-2575	58	1	i	i	PRON
inlawrev-2575	58	2	d.	d.	PROPN
inlawrev-2575	58	3	(	(	PUNCT
inlawrev-2575	58	4	amended	amend	VERB
inlawrev-2575	58	5	1981	1981	NUM
inlawrev-2575	58	6	)	)	PUNCT
inlawrev-2575	58	7	.	.	PUNCT
inlawrev-2575	59	1	,	,	PUNCT
inlawrev-2575	59	2	2	2	NUM
inlawrev-2575	59	3	435	435	NUM
inlawrev-2575	59	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	59	5	at	at	ADP
inlawrev-2575	59	6	280	280	NUM
inlawrev-2575	59	7	,	,	PUNCT
inlawrev-2575	59	8	282	282	NUM
inlawrev-2575	59	9	.	.	PUNCT
inlawrev-2575	60	1	l3	l3	PROPN
inlawrev-2575	60	2	i	i	PROPN
inlawrev-2575	60	3	d.	d.	PROPN
inlawrev-2575	60	4	at	at	ADP
inlawrev-2575	60	5	280	280	NUM
inlawrev-2575	60	6	.	.	PUNCT
inlawrev-2575	60	7	,	,	PUNCT
inlawrev-2575	60	8	4	4	NUM
inlawrev-2575	60	9	i	i	PROPN
inlawrev-2575	60	10	d.	d.	PROPN
inlawrev-2575	60	11	322	322	NUM
inlawrev-2575	60	12	indiana	indiana	PROPN
inlawrev-2575	60	13	law	law	PROPN
inlawrev-2575	60	14	review	review	NOUN
inlawrev-2575	61	1	[	[	X
inlawrev-2575	61	2	vol	vol	NOUN
inlawrev-2575	61	3	.	.	PUNCT
inlawrev-2575	61	4	17:319	17:319	NUM
inlawrev-2575	62	1	the	the	DET
inlawrev-2575	62	2	court	court	NOUN
inlawrev-2575	62	3	held	hold	VERB
inlawrev-2575	62	4	that	that	SCONJ
inlawrev-2575	62	5	the	the	DET
inlawrev-2575	62	6	bill	bill	NOUN
inlawrev-2575	62	7	of	of	ADP
inlawrev-2575	62	8	lading	lading	NOUN
inlawrev-2575	62	9	requirement	requirement	NOUN
inlawrev-2575	62	10	of	of	ADP
inlawrev-2575	62	11	indiana	indiana	PROPN
inlawrev-2575	62	12	code	code	PROPN
inlawrev-2575	62	13	section	section	NOUN
inlawrev-2575	62	14	6	6	NUM
inlawrev-2575	62	15	-	-	SYM
inlawrev-2575	62	16	1.1	1.1	NUM
inlawrev-2575	62	17	-	-	PUNCT
inlawrev-2575	62	18	10	10	NUM
inlawrev-2575	62	19	-	-	SYM
inlawrev-2575	62	20	30	30	NUM
inlawrev-2575	62	21	was	be	AUX
inlawrev-2575	62	22	satisfied	satisfied	ADJ
inlawrev-2575	62	23	,	,	PUNCT
inlawrev-2575	62	24	even	even	ADV
inlawrev-2575	62	25	though	though	SCONJ
inlawrev-2575	62	26	the	the	DET
inlawrev-2575	62	27	shipping	shipping	NOUN
inlawrev-2575	62	28	document	document	NOUN
inlawrev-2575	62	29	used	use	VERB
inlawrev-2575	62	30	by	by	ADP
inlawrev-2575	62	31	the	the	DET
inlawrev-2575	62	32	taxpayer	taxpayer	NOUN
inlawrev-2575	62	33	showed	show	VERB
inlawrev-2575	62	34	the	the	DET
inlawrev-2575	62	35	indiana	indiana	PROPN
inlawrev-2575	62	36	warehouse	warehouse	NOUN
inlawrev-2575	62	37	as	as	ADP
inlawrev-2575	62	38	the	the	DET
inlawrev-2575	62	39	destination	destination	NOUN
inlawrev-2575	62	40	of	of	ADP
inlawrev-2575	62	41	the	the	DET
inlawrev-2575	62	42	goods	good	NOUN
inlawrev-2575	62	43	from	from	ADP
inlawrev-2575	62	44	the	the	DET
inlawrev-2575	62	45	factory	factory	NOUN
inlawrev-2575	62	46	,	,	PUNCT
inlawrev-2575	62	47	rather	rather	ADV
inlawrev-2575	62	48	than	than	ADP
inlawrev-2575	62	49	the	the	DET
inlawrev-2575	62	50	address	address	NOUN
inlawrev-2575	62	51	of	of	ADP
inlawrev-2575	62	52	the	the	DET
inlawrev-2575	62	53	ultimate	ultimate	ADJ
inlawrev-2575	62	54	purchaser	purchaser	NOUN
inlawrev-2575	62	55	.	.	PUNCT
inlawrev-2575	63	1	15	15	NUM
inlawrev-2575	63	2	in	in	ADP
inlawrev-2575	63	3	so	so	ADV
inlawrev-2575	63	4	holding	holding	NOUN
inlawrev-2575	63	5	,	,	PUNCT
inlawrev-2575	63	6	the	the	DET
inlawrev-2575	63	7	court	court	NOUN
inlawrev-2575	63	8	relied	rely	VERB
inlawrev-2575	63	9	on	on	ADP
inlawrev-2575	63	10	the	the	DET
inlawrev-2575	63	11	indiana	indiana	PROPN
inlawrev-2575	63	12	supreme	supreme	PROPN
inlawrev-2575	63	13	court	court	PROPN
inlawrev-2575	63	14	decision	decision	NOUN
inlawrev-2575	63	15	in	in	ADP
inlawrev-2575	63	16	state	state	NOUN
inlawrev-2575	63	17	board	board	NOUN
inlawrev-2575	63	18	of	of	ADP
inlawrev-2575	63	19	tax	tax	NOUN
inlawrev-2575	63	20	commissioners	commissioner	NOUN
inlawrev-2575	63	21	v.	v.	PROPN
inlawrev-2575	63	22	carrier	carrier	PROPN
inlawrev-2575	63	23	corp	corp	PROPN
inlawrev-2575	63	24	.	.	PROPN
inlawrev-2575	63	25	16	16	NUM
inlawrev-2575	63	26	the	the	DET
inlawrev-2575	63	27	bill	bill	NOUN
inlawrev-2575	63	28	of	of	ADP
inlawrev-2575	63	29	lading	lading	NOUN
inlawrev-2575	63	30	in	in	ADP
inlawrev-2575	63	31	carrier	carrier	NOUN
inlawrev-2575	63	32	,	,	PUNCT
inlawrev-2575	63	33	unlike	unlike	ADP
inlawrev-2575	63	34	that	that	PRON
inlawrev-2575	63	35	in	in	ADP
inlawrev-2575	63	36	stanadyne	stanadyne	PROPN
inlawrev-2575	63	37	,	,	PUNCT
inlawrev-2575	63	38	contained	contain	VERB
inlawrev-2575	63	39	a	a	DET
inlawrev-2575	63	40	statement	statement	NOUN
inlawrev-2575	63	41	that	that	SCONJ
inlawrev-2575	63	42	the	the	DET
inlawrev-2575	63	43	goods	good	NOUN
inlawrev-2575	63	44	were	be	AUX
inlawrev-2575	63	45	placed	place	VERB
inlawrev-2575	63	46	in	in	ADP
inlawrev-2575	63	47	the	the	DET
inlawrev-2575	63	48	warehouse	warehouse	NOUN
inlawrev-2575	63	49	for	for	ADP
inlawrev-2575	63	50	purposes	purpose	NOUN
inlawrev-2575	63	51	of	of	ADP
inlawrev-2575	63	52	transshipment	transshipment	NOUN
inlawrev-2575	63	53	to	to	ADP
inlawrev-2575	63	54	an	an	DET
inlawrev-2575	63	55	out	out	ADJ
inlawrev-2575	63	56	-	-	PUNCT
inlawrev-2575	63	57	ofstate	ofstate	NOUN
inlawrev-2575	63	58	destination	destination	NOUN
inlawrev-2575	63	59	;	;	PUNCT
inlawrev-2575	63	60	17	17	NUM
inlawrev-2575	63	61	therefore	therefore	ADV
inlawrev-2575	63	62	,	,	PUNCT
inlawrev-2575	63	63	carrier	carrier	NOUN
inlawrev-2575	63	64	was	be	AUX
inlawrev-2575	63	65	entitled	entitle	VERB
inlawrev-2575	63	66	to	to	ADP
inlawrev-2575	63	67	the	the	DET
inlawrev-2575	63	68	tax	tax	NOUN
inlawrev-2575	63	69	exemption	exemption	NOUN
inlawrev-2575	63	70	.	.	PUNCT
inlawrev-2575	64	1	broadening	broaden	VERB
inlawrev-2575	64	2	the	the	DET
inlawrev-2575	64	3	scope	scope	NOUN
inlawrev-2575	64	4	of	of	ADP
inlawrev-2575	64	5	the	the	DET
inlawrev-2575	64	6	statute	statute	NOUN
inlawrev-2575	64	7	,	,	PUNCT
inlawrev-2575	64	8	the	the	DET
inlawrev-2575	64	9	stanadyne	stanadyne	PROPN
inlawrev-2575	64	10	court	court	NOUN
inlawrev-2575	64	11	found	find	VERB
inlawrev-2575	64	12	that	that	SCONJ
inlawrev-2575	64	13	because	because	SCONJ
inlawrev-2575	64	14	the	the	DET
inlawrev-2575	64	15	stanadyne	stanadyne	PROPN
inlawrev-2575	64	16	warehouse	warehouse	NOUN
inlawrev-2575	64	17	was	be	AUX
inlawrev-2575	64	18	a	a	DET
inlawrev-2575	64	19	distribution	distribution	NOUN
inlawrev-2575	64	20	warehouse	warehouse	NOUN
inlawrev-2575	64	21	with	with	ADP
inlawrev-2575	64	22	no	no	DET
inlawrev-2575	64	23	retailing	retailing	NOUN
inlawrev-2575	64	24	activities	activity	NOUN
inlawrev-2575	64	25	,	,	PUNCT
inlawrev-2575	64	26	the	the	DET
inlawrev-2575	64	27	taxpayer	taxpayer	NOUN
inlawrev-2575	64	28	intended	intend	VERB
inlawrev-2575	64	29	to	to	PART
inlawrev-2575	64	30	ship	ship	VERB
inlawrev-2575	64	31	the	the	DET
inlawrev-2575	64	32	goods	good	NOUN
inlawrev-2575	64	33	to	to	ADP
inlawrev-2575	64	34	another	another	DET
inlawrev-2575	64	35	destination	destination	NOUN
inlawrev-2575	64	36	from	from	ADP
inlawrev-2575	64	37	the	the	DET
inlawrev-2575	64	38	warehouse	warehouse	NOUN
inlawrev-2575	64	39	.	.	PUNCT
inlawrev-2575	65	1	the	the	DET
inlawrev-2575	65	2	court	court	NOUN
inlawrev-2575	65	3	thus	thus	ADV
inlawrev-2575	65	4	concluded	conclude	VERB
inlawrev-2575	65	5	that	that	SCONJ
inlawrev-2575	65	6	the	the	DET
inlawrev-2575	65	7	taxpayer	taxpayer	NOUN
inlawrev-2575	65	8	's	's	PART
inlawrev-2575	65	9	shipping	shipping	NOUN
inlawrev-2575	65	10	documents	document	NOUN
inlawrev-2575	65	11	were	be	AUX
inlawrev-2575	65	12	sufficient	sufficient	ADJ
inlawrev-2575	65	13	to	to	PART
inlawrev-2575	65	14	meet	meet	VERB
inlawrev-2575	65	15	the	the	DET
inlawrev-2575	65	16	original	original	ADJ
inlawrev-2575	65	17	bill	bill	NOUN
inlawrev-2575	65	18	of	of	ADP
inlawrev-2575	65	19	lading	lading	NOUN
inlawrev-2575	65	20	requirement	requirement	NOUN
inlawrev-2575	65	21	under	under	ADP
inlawrev-2575	65	22	the	the	DET
inlawrev-2575	65	23	statute	statute	NOUN
inlawrev-2575	65	24	.	.	PUNCT
inlawrev-2575	66	1	18	18	NUM
inlawrev-2575	66	2	the	the	DET
inlawrev-2575	66	3	exemptions	exemption	NOUN
inlawrev-2575	66	4	allowed	allow	VERB
inlawrev-2575	66	5	by	by	ADP
inlawrev-2575	66	6	indiana	indiana	PROPN
inlawrev-2575	66	7	code	code	PROPN
inlawrev-2575	66	8	section	section	NOUN
inlawrev-2575	66	9	6	6	NUM
inlawrev-2575	66	10	-	-	PUNCT
inlawrev-2575	66	11	l.l-10	l.l-10	NUM
inlawrev-2575	66	12	-	-	PUNCT
inlawrev-2575	66	13	30(a	30(a	NUM
inlawrev-2575	66	14	)	)	PUNCT
inlawrev-2575	66	15	and	and	CCONJ
inlawrev-2575	66	16	(	(	PUNCT
inlawrev-2575	66	17	b	b	X
inlawrev-2575	66	18	)	)	PUNCT
inlawrev-2575	66	19	were	be	AUX
inlawrev-2575	66	20	subject	subject	ADJ
inlawrev-2575	66	21	to	to	ADP
inlawrev-2575	66	22	subsection	subsection	NOUN
inlawrev-2575	66	23	(	(	PUNCT
inlawrev-2575	66	24	c	c	NOUN
inlawrev-2575	66	25	)	)	PUNCT
inlawrev-2575	66	26	which	which	PRON
inlawrev-2575	66	27	provided	provide	VERB
inlawrev-2575	66	28	that	that	SCONJ
inlawrev-2575	66	29	the	the	DET
inlawrev-2575	66	30	exemptions	exemption	NOUN
inlawrev-2575	66	31	applied	apply	VERB
inlawrev-2575	66	32	"	"	PUNCT
inlawrev-2575	66	33	only	only	ADV
inlawrev-2575	66	34	to	to	ADP
inlawrev-2575	66	35	the	the	DET
inlawrev-2575	66	36	extent	extent	NOUN
inlawrev-2575	66	37	that	that	SCONJ
inlawrev-2575	66	38	the	the	DET
inlawrev-2575	66	39	property	property	NOUN
inlawrev-2575	66	40	is	be	AUX
inlawrev-2575	66	41	exempt	exempt	ADJ
inlawrev-2575	66	42	from	from	ADP
inlawrev-2575	66	43	taxation	taxation	NOUN
inlawrev-2575	66	44	under	under	ADP
inlawrev-2575	66	45	the	the	DET
inlawrev-2575	66	46	commerce	commerce	NOUN
inlawrev-2575	66	47	clause	clause	NOUN
inlawrev-2575	66	48	of	of	ADP
inlawrev-2575	66	49	the	the	DET
inlawrev-2575	66	50	constitution	constitution	NOUN
inlawrev-2575	66	51	of	of	ADP
inlawrev-2575	66	52	the	the	DET
inlawrev-2575	66	53	united	united	PROPN
inlawrev-2575	66	54	states	states	PROPN
inlawrev-2575	66	55	.	.	PUNCT
inlawrev-2575	66	56	"	"	PUNCT
inlawrev-2575	67	1	19	19	NUM
inlawrev-2575	67	2	the	the	DET
inlawrev-2575	67	3	tax	tax	NOUN
inlawrev-2575	67	4	board	board	NOUN
inlawrev-2575	67	5	argued	argue	VERB
inlawrev-2575	67	6	that	that	SCONJ
inlawrev-2575	67	7	no	no	DET
inlawrev-2575	67	8	commerce	commerce	NOUN
inlawrev-2575	67	9	clause	clause	NOUN
inlawrev-2575	67	10	exemption	exemption	NOUN
inlawrev-2575	67	11	existed	exist	VERB
inlawrev-2575	67	12	because	because	SCONJ
inlawrev-2575	67	13	(	(	PUNCT
inlawrev-2575	67	14	1	1	X
inlawrev-2575	67	15	)	)	PUNCT
inlawrev-2575	67	16	the	the	DET
inlawrev-2575	67	17	goods	good	NOUN
inlawrev-2575	67	18	were	be	AUX
inlawrev-2575	67	19	transported	transport	VERB
inlawrev-2575	67	20	by	by	ADP
inlawrev-2575	67	21	a	a	DET
inlawrev-2575	67	22	private	private	ADJ
inlawrev-2575	67	23	carrier	carrier	NOUN
inlawrev-2575	67	24	,	,	PUNCT
inlawrev-2575	67	25	(	(	PUNCT
inlawrev-2575	67	26	2	2	X
inlawrev-2575	67	27	)	)	PUNCT
inlawrev-2575	67	28	the	the	DET
inlawrev-2575	67	29	goods	good	NOUN
inlawrev-2575	67	30	were	be	AUX
inlawrev-2575	67	31	held	hold	VERB
inlawrev-2575	67	32	in	in	ADP
inlawrev-2575	67	33	a	a	DET
inlawrev-2575	67	34	private	private	ADJ
inlawrev-2575	67	35	warehouse	warehouse	NOUN
inlawrev-2575	67	36	,	,	PUNCT
inlawrev-2575	67	37	(	(	PUNCT
inlawrev-2575	67	38	3	3	X
inlawrev-2575	67	39	)	)	PUNCT
inlawrev-2575	67	40	transshipment	transshipment	NOUN
inlawrev-2575	67	41	language	language	NOUN
inlawrev-2575	67	42	was	be	AUX
inlawrev-2575	67	43	absent	absent	ADJ
inlawrev-2575	67	44	from	from	ADP
inlawrev-2575	67	45	the	the	DET
inlawrev-2575	67	46	bill	bill	NOUN
inlawrev-2575	67	47	of	of	ADP
inlawrev-2575	67	48	lading	lading	NOUN
inlawrev-2575	67	49	,	,	PUNCT
inlawrev-2575	67	50	and	and	CCONJ
inlawrev-2575	67	51	(	(	PUNCT
inlawrev-2575	67	52	4	4	X
inlawrev-2575	67	53	)	)	PUNCT
inlawrev-2575	67	54	certain	certain	ADJ
inlawrev-2575	67	55	of	of	ADP
inlawrev-2575	67	56	the	the	DET
inlawrev-2575	67	57	goods	good	NOUN
inlawrev-2575	67	58	were	be	AUX
inlawrev-2575	67	59	rearranged	rearrange	VERB
inlawrev-2575	67	60	to	to	PART
inlawrev-2575	67	61	satisfy	satisfy	VERB
inlawrev-2575	67	62	specific	specific	ADJ
inlawrev-2575	67	63	customer	customer	NOUN
inlawrev-2575	67	64	orders	order	NOUN
inlawrev-2575	67	65	at	at	ADP
inlawrev-2575	67	66	the	the	DET
inlawrev-2575	67	67	warehouse	warehouse	NOUN
inlawrev-2575	67	68	.	.	PUNCT
inlawrev-2575	68	1	20	20	NUM
inlawrev-2575	69	1	the	the	DET
inlawrev-2575	69	2	court	court	NOUN
inlawrev-2575	69	3	found	find	VERB
inlawrev-2575	69	4	that	that	SCONJ
inlawrev-2575	69	5	none	none	NOUN
inlawrev-2575	69	6	of	of	ADP
inlawrev-2575	69	7	these	these	DET
inlawrev-2575	69	8	factors	factor	NOUN
inlawrev-2575	69	9	indicated	indicate	VERB
inlawrev-2575	69	10	a	a	DET
inlawrev-2575	69	11	legal	legal	ADJ
inlawrev-2575	69	12	break	break	NOUN
inlawrev-2575	69	13	in	in	ADP
inlawrev-2575	69	14	interstate	interstate	ADJ
inlawrev-2575	69	15	commerce	commerce	NOUN
inlawrev-2575	69	16	,	,	PUNCT
inlawrev-2575	69	17	but	but	CCONJ
inlawrev-2575	69	18	rather	rather	ADV
inlawrev-2575	69	19	merely	merely	ADV
inlawrev-2575	69	20	reflected	reflect	VERB
inlawrev-2575	69	21	modern	modern	ADJ
inlawrev-2575	69	22	interstate	interstate	ADJ
inlawrev-2575	69	23	marketing	marketing	NOUN
inlawrev-2575	69	24	methods	method	NOUN
inlawrev-2575	69	25	,	,	PUNCT
inlawrev-2575	69	26	all	all	PRON
inlawrev-2575	69	27	within	within	ADP
inlawrev-2575	69	28	the	the	DET
inlawrev-2575	69	29	flow	flow	NOUN
inlawrev-2575	69	30	of	of	ADP
inlawrev-2575	69	31	such	such	ADJ
inlawrev-2575	69	32	commerce	commerce	NOUN
inlawrev-2575	69	33	.	.	PUNCT
inlawrev-2575	70	1	thus	thus	ADV
inlawrev-2575	70	2	,	,	PUNCT
inlawrev-2575	70	3	the	the	DET
inlawrev-2575	70	4	court	court	NOUN
inlawrev-2575	70	5	found	find	VERB
inlawrev-2575	70	6	the	the	DET
inlawrev-2575	70	7	exemptions	exemption	NOUN
inlawrev-2575	70	8	applicable	applicable	ADJ
inlawrev-2575	70	9	both	both	CCONJ
inlawrev-2575	70	10	under	under	ADP
inlawrev-2575	70	11	the	the	DET
inlawrev-2575	70	12	indiana	indiana	PROPN
inlawrev-2575	70	13	statute	statute	PROPN
inlawrev-2575	70	14	and	and	CCONJ
inlawrev-2575	70	15	the	the	DET
inlawrev-2575	70	16	commerce	commerce	NOUN
inlawrev-2575	70	17	clause	clause	NOUN
inlawrev-2575	70	18	of	of	ADP
inlawrev-2575	70	19	the	the	DET
inlawrev-2575	70	20	united	united	PROPN
inlawrev-2575	70	21	states	states	PROPN
inlawrev-2575	70	22	constitution	constitution	NOUN
inlawrev-2575	70	23	.	.	PUNCT
inlawrev-2575	71	1	although	although	SCONJ
inlawrev-2575	71	2	indiana	indiana	PROPN
inlawrev-2575	71	3	code	code	PROPN
inlawrev-2575	71	4	section	section	NOUN
inlawrev-2575	71	5	6	6	NUM
inlawrev-2575	71	6	-	-	SYM
inlawrev-2575	71	7	1.1	1.1	NUM
inlawrev-2575	71	8	-	-	PUNCT
inlawrev-2575	71	9	10	10	NUM
inlawrev-2575	71	10	-	-	SYM
inlawrev-2575	71	11	30	30	NUM
inlawrev-2575	71	12	has	have	AUX
inlawrev-2575	71	13	since	since	ADV
inlawrev-2575	71	14	been	be	AUX
inlawrev-2575	71	15	amended	amend	VERB
inlawrev-2575	71	16	,	,	PUNCT
inlawrev-2575	71	17	21	21	NUM
inlawrev-2575	71	18	subsection	subsection	NOUN
inlawrev-2575	71	19	(	(	PUNCT
inlawrev-2575	71	20	a	a	NOUN
inlawrev-2575	71	21	)	)	PUNCT
inlawrev-2575	71	22	,	,	PUNCT
inlawrev-2575	71	23	applicable	applicable	ADJ
inlawrev-2575	71	24	to	to	ADP
inlawrev-2575	71	25	property	property	NOUN
inlawrev-2575	71	26	owned	own	VERB
inlawrev-2575	71	27	by	by	ADP
inlawrev-2575	71	28	a	a	DET
inlawrev-2575	71	29	nonresident	nonresident	NOUN
inlawrev-2575	71	30	,	,	PUNCT
inlawrev-2575	71	31	still	still	ADV
inlawrev-2575	71	32	contains	contain	VERB
inlawrev-2575	71	33	both	both	PRON
inlawrev-2575	71	34	the	the	DET
inlawrev-2575	71	35	"	"	PUNCT
inlawrev-2575	71	36	original	original	ADJ
inlawrev-2575	71	37	package	package	NOUN
inlawrev-2575	71	38	"	"	PUNCT
inlawrev-2575	71	39	and	and	CCONJ
inlawrev-2575	71	40	"	"	PUNCT
inlawrev-2575	71	41	original	original	ADJ
inlawrev-2575	71	42	bill	bill	NOUN
inlawrev-2575	71	43	of	of	ADP
inlawrev-2575	71	44	lading	lading	NOUN
inlawrev-2575	71	45	"	"	PUNCT
inlawrev-2575	71	46	"	"	PUNCT
inlawrev-2575	71	47	i	i	PRON
inlawrev-2575	71	48	d.	d.	PROPN
inlawrev-2575	71	49	at	at	ADP
inlawrev-2575	71	50	281	281	NUM
inlawrev-2575	71	51	.	.	PUNCT
inlawrev-2575	72	1	"	"	PUNCT
inlawrev-2575	72	2	266	266	NUM
inlawrev-2575	72	3	ind	ind	NOUN
inlawrev-2575	72	4	.	.	PUNCT
inlawrev-2575	73	1	615	615	NUM
inlawrev-2575	73	2	,	,	PUNCT
inlawrev-2575	73	3	365	365	NUM
inlawrev-2575	73	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	73	5	1385	1385	NUM
inlawrev-2575	73	6	(	(	PUNCT
inlawrev-2575	73	7	1977	1977	NUM
inlawrev-2575	73	8	)	)	PUNCT
inlawrev-2575	73	9	.	.	PUNCT
inlawrev-2575	74	1	n	n	PRON
inlawrev-2575	75	1	i	i	PRON
inlawrev-2575	75	2	d.	d.	PROPN
inlawrev-2575	75	3	at	at	ADP
inlawrev-2575	75	4	617	617	NUM
inlawrev-2575	75	5	,	,	PUNCT
inlawrev-2575	75	6	365	365	NUM
inlawrev-2575	75	7	n.e.2d	n.e.2d	NOUN
inlawrev-2575	75	8	at	at	ADP
inlawrev-2575	75	9	1386	1386	NUM
inlawrev-2575	75	10	.	.	PUNCT
inlawrev-2575	76	1	"	"	PUNCT
inlawrev-2575	76	2	435	435	NUM
inlawrev-2575	76	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	76	4	at	at	ADP
inlawrev-2575	76	5	281	281	NUM
inlawrev-2575	76	6	.	.	PUNCT
inlawrev-2575	77	1	"	"	PUNCT
inlawrev-2575	77	2	ind	ind	PROPN
inlawrev-2575	77	3	.	.	PUNCT
inlawrev-2575	77	4	code	code	PROPN
inlawrev-2575	77	5	§	§	PROPN
inlawrev-2575	77	6	6	6	NUM
inlawrev-2575	77	7	-	-	PUNCT
inlawrev-2575	77	8	l.l-10	l.l-10	NUM
inlawrev-2575	77	9	-	-	PUNCT
inlawrev-2575	77	10	30(c	30(c	NUM
inlawrev-2575	77	11	)	)	PUNCT
inlawrev-2575	77	12	(	(	PUNCT
inlawrev-2575	77	13	1976	1976	NUM
inlawrev-2575	77	14	)	)	PUNCT
inlawrev-2575	77	15	(	(	PUNCT
inlawrev-2575	77	16	amended	amend	VERB
inlawrev-2575	77	17	1981	1981	NUM
inlawrev-2575	77	18	)	)	PUNCT
inlawrev-2575	77	19	.	.	PUNCT
inlawrev-2575	78	1	20435	20435	NUM
inlawrev-2575	78	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	78	3	at	at	ADP
inlawrev-2575	78	4	282	282	NUM
inlawrev-2575	78	5	.	.	PUNCT
inlawrev-2575	78	6	21	21	NUM
inlawrev-2575	78	7	ind	ind	NOUN
inlawrev-2575	78	8	.	.	PUNCT
inlawrev-2575	79	1	code	code	PROPN
inlawrev-2575	79	2	§	§	PROPN
inlawrev-2575	79	3	6	6	NUM
inlawrev-2575	79	4	-	-	SYM
inlawrev-2575	79	5	1.1	1.1	NUM
inlawrev-2575	79	6	-	-	PUNCT
inlawrev-2575	79	7	10	10	NUM
inlawrev-2575	79	8	-	-	SYM
inlawrev-2575	79	9	30	30	NUM
inlawrev-2575	79	10	(	(	PUNCT
inlawrev-2575	79	11	1982	1982	NUM
inlawrev-2575	79	12	)	)	PUNCT
inlawrev-2575	79	13	currently	currently	ADV
inlawrev-2575	79	14	provides	provide	VERB
inlawrev-2575	79	15	:	:	PUNCT
inlawrev-2575	79	16	sec	sec	PROPN
inlawrev-2575	79	17	.	.	PROPN
inlawrev-2575	79	18	30	30	NUM
inlawrev-2575	79	19	.	.	PUNCT
inlawrev-2575	80	1	(	(	PUNCT
inlawrev-2575	80	2	a	a	X
inlawrev-2575	80	3	)	)	PUNCT
inlawrev-2575	80	4	subject	subject	NOUN
inlawrev-2575	80	5	to	to	ADP
inlawrev-2575	80	6	the	the	DET
inlawrev-2575	80	7	limitations	limitation	NOUN
inlawrev-2575	80	8	contained	contain	VERB
inlawrev-2575	80	9	in	in	ADP
inlawrev-2575	80	10	subsection	subsection	NOUN
inlawrev-2575	80	11	(	(	PUNCT
inlawrev-2575	80	12	d	d	NOUN
inlawrev-2575	80	13	)	)	PUNCT
inlawrev-2575	80	14	of	of	ADP
inlawrev-2575	80	15	this	this	DET
inlawrev-2575	80	16	section	section	NOUN
inlawrev-2575	80	17	,	,	PUNCT
inlawrev-2575	80	18	personal	personal	ADJ
inlawrev-2575	80	19	property	property	NOUN
inlawrev-2575	80	20	is	be	AUX
inlawrev-2575	80	21	exempt	exempt	ADJ
inlawrev-2575	80	22	from	from	ADP
inlawrev-2575	80	23	taxation	taxation	NOUN
inlawrev-2575	80	24	if	if	SCONJ
inlawrev-2575	80	25	:	:	PUNCT
inlawrev-2575	80	26	(	(	PUNCT
inlawrev-2575	80	27	1	1	X
inlawrev-2575	80	28	)	)	PUNCT
inlawrev-2575	80	29	the	the	DET
inlawrev-2575	80	30	property	property	NOUN
inlawrev-2575	80	31	is	be	AUX
inlawrev-2575	80	32	owned	own	VERB
inlawrev-2575	80	33	by	by	ADP
inlawrev-2575	80	34	a	a	DET
inlawrev-2575	80	35	nonresident	nonresident	NOUN
inlawrev-2575	80	36	of	of	ADP
inlawrev-2575	80	37	this	this	DET
inlawrev-2575	80	38	state	state	NOUN
inlawrev-2575	80	39	;	;	PUNCT
inlawrev-2575	80	40	(	(	PUNCT
inlawrev-2575	80	41	2	2	X
inlawrev-2575	80	42	)	)	PUNCT
inlawrev-2575	80	43	the	the	DET
inlawrev-2575	80	44	property	property	NOUN
inlawrev-2575	80	45	has	have	AUX
inlawrev-2575	80	46	been	be	AUX
inlawrev-2575	80	47	shipped	ship	VERB
inlawrev-2575	80	48	into	into	ADP
inlawrev-2575	80	49	this	this	DET
inlawrev-2575	80	50	state	state	NOUN
inlawrev-2575	80	51	and	and	CCONJ
inlawrev-2575	80	52	placed	place	VERB
inlawrev-2575	80	53	in	in	ADP
inlawrev-2575	80	54	the	the	DET
inlawrev-2575	80	55	original	original	ADJ
inlawrev-2575	80	56	package	package	NOUN
inlawrev-2575	80	57	in	in	ADP
inlawrev-2575	80	58	a	a	DET
inlawrev-2575	80	59	public	public	ADJ
inlawrev-2575	80	60	or	or	CCONJ
inlawrev-2575	80	61	private	private	ADJ
inlawrev-2575	80	62	warehouse	warehouse	NOUN
inlawrev-2575	80	63	for	for	ADP
inlawrev-2575	80	64	the	the	DET
inlawrev-2575	80	65	purpose	purpose	NOUN
inlawrev-2575	80	66	of	of	ADP
inlawrev-2575	80	67	transshipment	transshipment	NOUN
inlawrev-2575	80	68	to	to	ADP
inlawrev-2575	80	69	an	an	DET
inlawrev-2575	80	70	out	out	ADJ
inlawrev-2575	80	71	-	-	PUNCT
inlawrev-2575	80	72	of	of	ADP
inlawrev-2575	80	73	-	-	PUNCT
inlawrev-2575	80	74	state	state	NOUN
inlawrev-2575	80	75	or	or	CCONJ
inlawrev-2575	80	76	a	a	DET
inlawrev-2575	80	77	within	within	ADP
inlawrev-2575	80	78	-	-	PUNCT
inlawrev-2575	80	79	the	the	DET
inlawrev-2575	80	80	state	state	NOUN
inlawrev-2575	80	81	destination	destination	NOUN
inlawrev-2575	80	82	as	as	SCONJ
inlawrev-2575	80	83	evidenced	evidence	VERB
inlawrev-2575	80	84	by	by	ADP
inlawrev-2575	80	85	the	the	DET
inlawrev-2575	80	86	original	original	ADJ
inlawrev-2575	80	87	bill	bill	NOUN
inlawrev-2575	80	88	of	of	ADP
inlawrev-2575	80	89	lading	lading	NOUN
inlawrev-2575	80	90	;	;	PUNCT
inlawrev-2575	80	91	and	and	CCONJ
inlawrev-2575	80	92	1	1	NUM
inlawrev-2575	80	93	984	984	NUM
inlawrev-2575	80	94	]	]	PUNCT
inlawrev-2575	80	95	sur	sur	PROPN
inlawrev-2575	80	96	vey	vey	NOUN
inlawrev-2575	80	97	—	—	PUNCT
inlawrev-2575	80	98	taxa	taxa	NOUN
inlawrev-2575	80	99	tion	tion	NOUN
inlawrev-2575	80	100	323	323	NUM
inlawrev-2575	80	101	requirements	requirement	NOUN
inlawrev-2575	80	102	.	.	PUNCT
inlawrev-2575	81	1	22	22	NUM
inlawrev-2575	81	2	however	however	ADV
inlawrev-2575	81	3	,	,	PUNCT
inlawrev-2575	81	4	the	the	DET
inlawrev-2575	81	5	original	original	ADJ
inlawrev-2575	81	6	bill	bill	NOUN
inlawrev-2575	81	7	of	of	ADP
inlawrev-2575	81	8	lading	lading	NOUN
inlawrev-2575	81	9	requirement	requirement	NOUN
inlawrev-2575	81	10	has	have	AUX
inlawrev-2575	81	11	been	be	AUX
inlawrev-2575	81	12	replaced	replace	VERB
inlawrev-2575	81	13	in	in	ADP
inlawrev-2575	81	14	subsection	subsection	NOUN
inlawrev-2575	81	15	(	(	PUNCT
inlawrev-2575	81	16	b	b	NOUN
inlawrev-2575	81	17	)	)	PUNCT
inlawrev-2575	81	18	with	with	ADP
inlawrev-2575	81	19	a	a	DET
inlawrev-2575	81	20	requirement	requirement	NOUN
inlawrev-2575	81	21	that	that	SCONJ
inlawrev-2575	81	22	the	the	DET
inlawrev-2575	81	23	specific	specific	ADJ
inlawrev-2575	81	24	destination	destination	NOUN
inlawrev-2575	81	25	of	of	ADP
inlawrev-2575	81	26	the	the	DET
inlawrev-2575	81	27	goods	good	NOUN
inlawrev-2575	81	28	be	be	AUX
inlawrev-2575	81	29	known	know	VERB
inlawrev-2575	81	30	on	on	ADP
inlawrev-2575	81	31	the	the	DET
inlawrev-2575	81	32	assessment	assessment	NOUN
inlawrev-2575	81	33	date	date	NOUN
inlawrev-2575	81	34	.	.	PUNCT
inlawrev-2575	82	1	23	23	NUM
inlawrev-2575	83	1	thus	thus	ADV
inlawrev-2575	83	2	,	,	PUNCT
inlawrev-2575	83	3	under	under	ADP
inlawrev-2575	83	4	the	the	DET
inlawrev-2575	83	5	current	current	ADJ
inlawrev-2575	83	6	statutory	statutory	ADJ
inlawrev-2575	83	7	formula	formula	NOUN
inlawrev-2575	83	8	,	,	PUNCT
inlawrev-2575	83	9	a	a	DET
inlawrev-2575	83	10	taxpayer	taxpayer	NOUN
inlawrev-2575	83	11	in	in	ADP
inlawrev-2575	83	12	stanadyne	stanadyne	PROPN
inlawrev-2575	83	13	's	's	PART
inlawrev-2575	83	14	position	position	NOUN
inlawrev-2575	83	15	would	would	AUX
inlawrev-2575	83	16	most	most	ADV
inlawrev-2575	83	17	likely	likely	ADV
inlawrev-2575	83	18	still	still	ADV
inlawrev-2575	83	19	qualify	qualify	VERB
inlawrev-2575	83	20	for	for	ADP
inlawrev-2575	83	21	exemption	exemption	NOUN
inlawrev-2575	83	22	under	under	ADP
inlawrev-2575	83	23	subsection	subsection	NOUN
inlawrev-2575	83	24	(	(	PUNCT
inlawrev-2575	83	25	a	a	NOUN
inlawrev-2575	83	26	)	)	PUNCT
inlawrev-2575	83	27	,	,	PUNCT
inlawrev-2575	83	28	but	but	CCONJ
inlawrev-2575	83	29	not	not	PART
inlawrev-2575	83	30	under	under	ADP
inlawrev-2575	83	31	subsection	subsection	NOUN
inlawrev-2575	83	32	(	(	PUNCT
inlawrev-2575	83	33	b	b	NOUN
inlawrev-2575	83	34	)	)	PUNCT
inlawrev-2575	83	35	.	.	PUNCT
inlawrev-2575	84	1	therefore	therefore	ADV
inlawrev-2575	84	2	,	,	PUNCT
inlawrev-2575	84	3	the	the	DET
inlawrev-2575	84	4	stanadyne	stanadyne	ADJ
inlawrev-2575	84	5	decision	decision	NOUN
inlawrev-2575	84	6	will	will	AUX
inlawrev-2575	84	7	continue	continue	VERB
inlawrev-2575	84	8	to	to	PART
inlawrev-2575	84	9	have	have	VERB
inlawrev-2575	84	10	relevance	relevance	NOUN
inlawrev-2575	84	11	as	as	ADV
inlawrev-2575	84	12	long	long	ADV
inlawrev-2575	84	13	as	as	SCONJ
inlawrev-2575	84	14	subsection	subsection	NOUN
inlawrev-2575	84	15	(	(	PUNCT
inlawrev-2575	84	16	a	a	PRON
inlawrev-2575	84	17	)	)	PUNCT
inlawrev-2575	84	18	remains	remain	VERB
inlawrev-2575	84	19	unchanged	unchanged	ADJ
inlawrev-2575	84	20	and	and	CCONJ
inlawrev-2575	84	21	indiana	indiana	PROPN
inlawrev-2575	84	22	continues	continue	VERB
inlawrev-2575	84	23	to	to	PART
inlawrev-2575	84	24	be	be	AUX
inlawrev-2575	84	25	attractive	attractive	ADJ
inlawrev-2575	84	26	to	to	ADP
inlawrev-2575	84	27	business	business	NOUN
inlawrev-2575	84	28	as	as	ADP
inlawrev-2575	84	29	a	a	DET
inlawrev-2575	84	30	major	major	ADJ
inlawrev-2575	84	31	distribution	distribution	NOUN
inlawrev-2575	84	32	center	center	NOUN
inlawrev-2575	84	33	.	.	PUNCT
inlawrev-2575	85	1	d.	d.	PROPN
inlawrev-2575	85	2	gross	gross	PROPN
inlawrev-2575	85	3	income	income	NOUN
inlawrev-2575	85	4	taxation	taxation	NOUN
inlawrev-2575	85	5	:	:	PUNCT
inlawrev-2575	85	6	interstate	interstate	ADJ
inlawrev-2575	85	7	commerce	commerce	NOUN
inlawrev-2575	85	8	exception	exception	NOUN
inlawrev-2575	85	9	in	in	ADP
inlawrev-2575	85	10	indiana	indiana	PROPN
inlawrev-2575	85	11	department	department	PROPN
inlawrev-2575	85	12	of	of	ADP
inlawrev-2575	85	13	state	state	PROPN
inlawrev-2575	85	14	revenue	revenue	PROPN
inlawrev-2575	85	15	v.	v.	ADP
inlawrev-2575	85	16	brown	brown	PROPN
inlawrev-2575	85	17	boveri	boveri	PROPN
inlawrev-2575	85	18	corp	corp	PROPN
inlawrev-2575	85	19	.	.	PROPN
inlawrev-2575	85	20	,	,	PUNCT
inlawrev-2575	85	21	24	24	NUM
inlawrev-2575	85	22	the	the	DET
inlawrev-2575	85	23	indiana	indiana	PROPN
inlawrev-2575	85	24	supreme	supreme	PROPN
inlawrev-2575	85	25	court	court	PROPN
inlawrev-2575	85	26	adopted	adopt	VERB
inlawrev-2575	85	27	the	the	DET
inlawrev-2575	85	28	part	part	NOUN
inlawrev-2575	85	29	of	of	ADP
inlawrev-2575	85	30	the	the	DET
inlawrev-2575	85	31	court	court	NOUN
inlawrev-2575	85	32	of	of	ADP
inlawrev-2575	85	33	appeals	appeal	NOUN
inlawrev-2575	85	34	'	'	PART
inlawrev-2575	85	35	deci(3	deci(3	PROPN
inlawrev-2575	85	36	)	)	PUNCT
inlawrev-2575	85	37	the	the	DET
inlawrev-2575	85	38	property	property	NOUN
inlawrev-2575	85	39	remains	remain	VERB
inlawrev-2575	85	40	in	in	ADP
inlawrev-2575	85	41	the	the	DET
inlawrev-2575	85	42	original	original	ADJ
inlawrev-2575	85	43	package	package	NOUN
inlawrev-2575	85	44	and	and	CCONJ
inlawrev-2575	85	45	in	in	ADP
inlawrev-2575	85	46	the	the	DET
inlawrev-2575	85	47	public	public	ADJ
inlawrev-2575	85	48	or	or	CCONJ
inlawrev-2575	85	49	private	private	ADJ
inlawrev-2575	85	50	warehouse	warehouse	NOUN
inlawrev-2575	85	51	.	.	PUNCT
inlawrev-2575	86	1	for	for	ADP
inlawrev-2575	86	2	purposes	purpose	NOUN
inlawrev-2575	86	3	of	of	ADP
inlawrev-2575	86	4	this	this	DET
inlawrev-2575	86	5	subsection	subsection	NOUN
inlawrev-2575	86	6	,	,	PUNCT
inlawrev-2575	86	7	a	a	DET
inlawrev-2575	86	8	nonresident	nonresident	NOUN
inlawrev-2575	86	9	is	be	AUX
inlawrev-2575	86	10	a	a	DET
inlawrev-2575	86	11	taxpayer	taxpayer	NOUN
inlawrev-2575	86	12	who	who	PRON
inlawrev-2575	86	13	places	place	VERB
inlawrev-2575	86	14	goods	good	NOUN
inlawrev-2575	86	15	in	in	ADP
inlawrev-2575	86	16	the	the	DET
inlawrev-2575	86	17	original	original	ADJ
inlawrev-2575	86	18	package	package	NOUN
inlawrev-2575	86	19	and	and	CCONJ
inlawrev-2575	86	20	into	into	ADP
inlawrev-2575	86	21	the	the	DET
inlawrev-2575	86	22	stream	stream	NOUN
inlawrev-2575	86	23	of	of	ADP
inlawrev-2575	86	24	commerce	commerce	NOUN
inlawrev-2575	86	25	from	from	ADP
inlawrev-2575	86	26	outside	outside	ADP
inlawrev-2575	86	27	of	of	ADP
inlawrev-2575	86	28	the	the	DET
inlawrev-2575	86	29	state	state	NOUN
inlawrev-2575	86	30	of	of	ADP
inlawrev-2575	86	31	indiana	indiana	PROPN
inlawrev-2575	86	32	.	.	PUNCT
inlawrev-2575	87	1	(	(	PUNCT
inlawrev-2575	87	2	b	b	X
inlawrev-2575	87	3	)	)	PUNCT
inlawrev-2575	87	4	subject	subject	NOUN
inlawrev-2575	87	5	to	to	ADP
inlawrev-2575	87	6	the	the	DET
inlawrev-2575	87	7	limitation	limitation	NOUN
inlawrev-2575	87	8	contained	contain	VERB
inlawrev-2575	87	9	in	in	ADP
inlawrev-2575	87	10	subsection	subsection	NOUN
inlawrev-2575	87	11	(	(	PUNCT
inlawrev-2575	87	12	d	d	NOUN
inlawrev-2575	87	13	)	)	PUNCT
inlawrev-2575	87	14	of	of	ADP
inlawrev-2575	87	15	this	this	DET
inlawrev-2575	87	16	section	section	NOUN
inlawrev-2575	87	17	,	,	PUNCT
inlawrev-2575	87	18	personal	personal	ADJ
inlawrev-2575	87	19	property	property	NOUN
inlawrev-2575	87	20	is	be	AUX
inlawrev-2575	87	21	exempt	exempt	ADJ
inlawrev-2575	87	22	from	from	ADP
inlawrev-2575	87	23	property	property	NOUN
inlawrev-2575	87	24	taxation	taxation	NOUN
inlawrev-2575	87	25	if	if	SCONJ
inlawrev-2575	87	26	:	:	PUNCT
inlawrev-2575	87	27	(	(	PUNCT
inlawrev-2575	87	28	1	1	X
inlawrev-2575	87	29	)	)	PUNCT
inlawrev-2575	87	30	the	the	DET
inlawrev-2575	87	31	property	property	NOUN
inlawrev-2575	87	32	has	have	AUX
inlawrev-2575	87	33	been	be	AUX
inlawrev-2575	87	34	placed	place	VERB
inlawrev-2575	87	35	in	in	ADP
inlawrev-2575	87	36	the	the	DET
inlawrev-2575	87	37	original	original	ADJ
inlawrev-2575	87	38	package	package	NOUN
inlawrev-2575	87	39	in	in	ADP
inlawrev-2575	87	40	a	a	DET
inlawrev-2575	87	41	public	public	ADJ
inlawrev-2575	87	42	or	or	CCONJ
inlawrev-2575	87	43	private	private	ADJ
inlawrev-2575	87	44	warehouse	warehouse	NOUN
inlawrev-2575	87	45	for	for	ADP
inlawrev-2575	87	46	the	the	DET
inlawrev-2575	87	47	purpose	purpose	NOUN
inlawrev-2575	87	48	of	of	ADP
inlawrev-2575	87	49	transshipment	transshipment	NOUN
inlawrev-2575	87	50	to	to	ADP
inlawrev-2575	87	51	an	an	DET
inlawrev-2575	87	52	out	out	ADJ
inlawrev-2575	87	53	-	-	PUNCT
inlawrev-2575	87	54	of	of	ADP
inlawrev-2575	87	55	-	-	PUNCT
inlawrev-2575	87	56	state	state	NOUN
inlawrev-2575	87	57	destination	destination	NOUN
inlawrev-2575	87	58	;	;	PUNCT
inlawrev-2575	87	59	(	(	PUNCT
inlawrev-2575	87	60	2	2	X
inlawrev-2575	87	61	)	)	PUNCT
inlawrev-2575	87	62	the	the	DET
inlawrev-2575	87	63	property	property	NOUN
inlawrev-2575	87	64	remains	remain	VERB
inlawrev-2575	87	65	in	in	ADP
inlawrev-2575	87	66	the	the	DET
inlawrev-2575	87	67	original	original	ADJ
inlawrev-2575	87	68	package	package	NOUN
inlawrev-2575	87	69	and	and	CCONJ
inlawrev-2575	87	70	in	in	ADP
inlawrev-2575	87	71	the	the	DET
inlawrev-2575	87	72	public	public	ADJ
inlawrev-2575	87	73	or	or	CCONJ
inlawrev-2575	87	74	private	private	ADJ
inlawrev-2575	87	75	warehouse	warehouse	NOUN
inlawrev-2575	87	76	;	;	PUNCT
inlawrev-2575	87	77	and	and	CCONJ
inlawrev-2575	87	78	(	(	PUNCT
inlawrev-2575	87	79	3	3	X
inlawrev-2575	87	80	)	)	PUNCT
inlawrev-2575	87	81	the	the	DET
inlawrev-2575	87	82	property	property	NOUN
inlawrev-2575	87	83	had	have	AUX
inlawrev-2575	87	84	been	be	AUX
inlawrev-2575	87	85	ordered	order	VERB
inlawrev-2575	87	86	and	and	CCONJ
inlawrev-2575	87	87	is	be	AUX
inlawrev-2575	87	88	ready	ready	ADJ
inlawrev-2575	87	89	for	for	ADP
inlawrev-2575	87	90	shipment	shipment	NOUN
inlawrev-2575	87	91	in	in	ADP
inlawrev-2575	87	92	interstate	interstate	ADJ
inlawrev-2575	87	93	commerce	commerce	NOUN
inlawrev-2575	87	94	to	to	ADP
inlawrev-2575	87	95	a	a	DET
inlawrev-2575	87	96	specific	specific	ADJ
inlawrev-2575	87	97	known	know	VERB
inlawrev-2575	87	98	destination	destination	NOUN
inlawrev-2575	87	99	to	to	PART
inlawrev-2575	87	100	which	which	PRON
inlawrev-2575	87	101	the	the	DET
inlawrev-2575	87	102	property	property	NOUN
inlawrev-2575	87	103	is	be	AUX
inlawrev-2575	87	104	subsequently	subsequently	ADV
inlawrev-2575	87	105	shipped	ship	VERB
inlawrev-2575	87	106	.	.	PUNCT
inlawrev-2575	88	1	if	if	SCONJ
inlawrev-2575	88	2	a	a	DET
inlawrev-2575	88	3	property	property	NOUN
inlawrev-2575	88	4	tax	tax	NOUN
inlawrev-2575	88	5	exemption	exemption	NOUN
inlawrev-2575	88	6	is	be	AUX
inlawrev-2575	88	7	claimed	claim	VERB
inlawrev-2575	88	8	under	under	ADP
inlawrev-2575	88	9	this	this	DET
inlawrev-2575	88	10	subsection	subsection	NOUN
inlawrev-2575	88	11	for	for	ADP
inlawrev-2575	88	12	property	property	NOUN
inlawrev-2575	88	13	which	which	PRON
inlawrev-2575	88	14	is	be	AUX
inlawrev-2575	88	15	not	not	PART
inlawrev-2575	88	16	shipped	ship	VERB
inlawrev-2575	88	17	to	to	ADP
inlawrev-2575	88	18	the	the	DET
inlawrev-2575	88	19	specific	specific	ADJ
inlawrev-2575	88	20	known	know	VERB
inlawrev-2575	88	21	destination	destination	NOUN
inlawrev-2575	88	22	required	require	VERB
inlawrev-2575	88	23	under	under	ADP
inlawrev-2575	88	24	clause	clause	NOUN
inlawrev-2575	88	25	(	(	PUNCT
inlawrev-2575	88	26	3	3	NUM
inlawrev-2575	88	27	)	)	PUNCT
inlawrev-2575	88	28	,	,	PUNCT
inlawrev-2575	88	29	the	the	DET
inlawrev-2575	88	30	taxpayer	taxpayer	NOUN
inlawrev-2575	88	31	shall	shall	AUX
inlawrev-2575	88	32	file	file	VERB
inlawrev-2575	88	33	an	an	DET
inlawrev-2575	88	34	amended	amend	VERB
inlawrev-2575	88	35	personal	personal	ADJ
inlawrev-2575	88	36	property	property	NOUN
inlawrev-2575	88	37	tax	tax	NOUN
inlawrev-2575	88	38	return	return	NOUN
inlawrev-2575	88	39	for	for	ADP
inlawrev-2575	88	40	the	the	DET
inlawrev-2575	88	41	year	year	NOUN
inlawrev-2575	88	42	for	for	ADP
inlawrev-2575	88	43	which	which	PRON
inlawrev-2575	88	44	the	the	DET
inlawrev-2575	88	45	exemption	exemption	NOUN
inlawrev-2575	88	46	for	for	ADP
inlawrev-2575	88	47	that	that	DET
inlawrev-2575	88	48	property	property	NOUN
inlawrev-2575	88	49	was	be	AUX
inlawrev-2575	88	50	claimed	claim	VERB
inlawrev-2575	88	51	.	.	PUNCT
inlawrev-2575	89	1	(	(	PUNCT
inlawrev-2575	89	2	c	c	X
inlawrev-2575	89	3	)	)	PUNCT
inlawrev-2575	89	4	subject	subject	NOUN
inlawrev-2575	89	5	to	to	ADP
inlawrev-2575	89	6	the	the	DET
inlawrev-2575	89	7	limitation	limitation	NOUN
inlawrev-2575	89	8	contained	contain	VERB
inlawrev-2575	89	9	in	in	ADP
inlawrev-2575	89	10	subsection	subsection	NOUN
inlawrev-2575	89	11	(	(	PUNCT
inlawrev-2575	89	12	d	d	NOUN
inlawrev-2575	89	13	)	)	PUNCT
inlawrev-2575	89	14	of	of	ADP
inlawrev-2575	89	15	this	this	DET
inlawrev-2575	89	16	section	section	NOUN
inlawrev-2575	89	17	,	,	PUNCT
inlawrev-2575	89	18	personal	personal	ADJ
inlawrev-2575	89	19	property	property	NOUN
inlawrev-2575	89	20	is	be	AUX
inlawrev-2575	89	21	exempt	exempt	ADJ
inlawrev-2575	89	22	from	from	ADP
inlawrev-2575	89	23	property	property	NOUN
inlawrev-2575	89	24	taxation	taxation	NOUN
inlawrev-2575	89	25	if	if	SCONJ
inlawrev-2575	89	26	:	:	PUNCT
inlawrev-2575	89	27	(	(	PUNCT
inlawrev-2575	89	28	1	1	X
inlawrev-2575	89	29	)	)	PUNCT
inlawrev-2575	89	30	the	the	DET
inlawrev-2575	89	31	property	property	NOUN
inlawrev-2575	89	32	has	have	AUX
inlawrev-2575	89	33	been	be	AUX
inlawrev-2575	89	34	placed	place	VERB
inlawrev-2575	89	35	in	in	ADP
inlawrev-2575	89	36	the	the	DET
inlawrev-2575	89	37	original	original	ADJ
inlawrev-2575	89	38	package	package	NOUN
inlawrev-2575	89	39	in	in	ADP
inlawrev-2575	89	40	a	a	DET
inlawrev-2575	89	41	public	public	ADJ
inlawrev-2575	89	42	warehouse	warehouse	NOUN
inlawrev-2575	89	43	;	;	PUNCT
inlawrev-2575	89	44	(	(	PUNCT
inlawrev-2575	89	45	2	2	X
inlawrev-2575	89	46	)	)	PUNCT
inlawrev-2575	89	47	the	the	DET
inlawrev-2575	89	48	property	property	NOUN
inlawrev-2575	89	49	was	be	AUX
inlawrev-2575	89	50	transported	transport	VERB
inlawrev-2575	89	51	to	to	ADP
inlawrev-2575	89	52	the	the	DET
inlawrev-2575	89	53	public	public	ADJ
inlawrev-2575	89	54	warehouse	warehouse	NOUN
inlawrev-2575	89	55	by	by	ADP
inlawrev-2575	89	56	a	a	DET
inlawrev-2575	89	57	common	common	ADJ
inlawrev-2575	89	58	,	,	PUNCT
inlawrev-2575	89	59	contract	contract	NOUN
inlawrev-2575	89	60	,	,	PUNCT
inlawrev-2575	89	61	or	or	CCONJ
inlawrev-2575	89	62	private	private	ADJ
inlawrev-2575	89	63	carrier	carrier	NOUN
inlawrev-2575	89	64	;	;	PUNCT
inlawrev-2575	89	65	(	(	PUNCT
inlawrev-2575	89	66	3	3	X
inlawrev-2575	89	67	)	)	PUNCT
inlawrev-2575	89	68	the	the	DET
inlawrev-2575	89	69	owner	owner	NOUN
inlawrev-2575	89	70	is	be	AUX
inlawrev-2575	89	71	able	able	ADJ
inlawrev-2575	89	72	to	to	PART
inlawrev-2575	89	73	show	show	VERB
inlawrev-2575	89	74	by	by	ADP
inlawrev-2575	89	75	adequate	adequate	ADJ
inlawrev-2575	89	76	records	record	NOUN
inlawrev-2575	89	77	that	that	SCONJ
inlawrev-2575	89	78	the	the	DET
inlawrev-2575	89	79	property	property	NOUN
inlawrev-2575	89	80	is	be	AUX
inlawrev-2575	89	81	held	hold	VERB
inlawrev-2575	89	82	in	in	ADP
inlawrev-2575	89	83	the	the	DET
inlawrev-2575	89	84	public	public	ADJ
inlawrev-2575	89	85	warehouse	warehouse	NOUN
inlawrev-2575	89	86	for	for	ADP
inlawrev-2575	89	87	purposes	purpose	NOUN
inlawrev-2575	89	88	of	of	ADP
inlawrev-2575	89	89	transshipment	transshipment	NOUN
inlawrev-2575	89	90	to	to	ADP
inlawrev-2575	89	91	an	an	DET
inlawrev-2575	89	92	out	out	ADV
inlawrev-2575	89	93	-	-	PUNCT
inlawrev-2575	89	94	of	of	ADP
inlawrev-2575	89	95	state	state	NOUN
inlawrev-2575	89	96	destination	destination	NOUN
inlawrev-2575	89	97	and	and	CCONJ
inlawrev-2575	89	98	is	be	AUX
inlawrev-2575	89	99	labeled	label	VERB
inlawrev-2575	89	100	to	to	PART
inlawrev-2575	89	101	show	show	VERB
inlawrev-2575	89	102	that	that	DET
inlawrev-2575	89	103	purpose	purpose	NOUN
inlawrev-2575	89	104	;	;	PUNCT
inlawrev-2575	89	105	and	and	CCONJ
inlawrev-2575	89	106	(	(	PUNCT
inlawrev-2575	89	107	4	4	X
inlawrev-2575	89	108	)	)	PUNCT
inlawrev-2575	89	109	the	the	DET
inlawrev-2575	89	110	property	property	NOUN
inlawrev-2575	89	111	remains	remain	VERB
inlawrev-2575	89	112	in	in	ADP
inlawrev-2575	89	113	the	the	DET
inlawrev-2575	89	114	original	original	ADJ
inlawrev-2575	89	115	package	package	NOUN
inlawrev-2575	89	116	and	and	CCONJ
inlawrev-2575	89	117	in	in	ADP
inlawrev-2575	89	118	the	the	DET
inlawrev-2575	89	119	public	public	ADJ
inlawrev-2575	89	120	warehouse	warehouse	NOUN
inlawrev-2575	89	121	.	.	PUNCT
inlawrev-2575	90	1	however	however	ADV
inlawrev-2575	90	2	,	,	PUNCT
inlawrev-2575	90	3	no	no	DET
inlawrev-2575	90	4	personal	personal	ADJ
inlawrev-2575	90	5	property	property	NOUN
inlawrev-2575	90	6	is	be	AUX
inlawrev-2575	90	7	exempt	exempt	ADJ
inlawrev-2575	90	8	from	from	ADP
inlawrev-2575	90	9	property	property	NOUN
inlawrev-2575	90	10	taxation	taxation	NOUN
inlawrev-2575	90	11	under	under	ADP
inlawrev-2575	90	12	this	this	DET
inlawrev-2575	90	13	subsection	subsection	NOUN
inlawrev-2575	90	14	if	if	SCONJ
inlawrev-2575	90	15	the	the	DET
inlawrev-2575	90	16	property	property	NOUN
inlawrev-2575	90	17	is	be	AUX
inlawrev-2575	90	18	owned	own	VERB
inlawrev-2575	90	19	by	by	ADP
inlawrev-2575	90	20	the	the	DET
inlawrev-2575	90	21	same	same	ADJ
inlawrev-2575	90	22	person	person	NOUN
inlawrev-2575	90	23	who	who	PRON
inlawrev-2575	90	24	owns	own	VERB
inlawrev-2575	90	25	or	or	CCONJ
inlawrev-2575	90	26	leases	lease	VERB
inlawrev-2575	90	27	the	the	DET
inlawrev-2575	90	28	public	public	ADJ
inlawrev-2575	90	29	warehouse	warehouse	NOUN
inlawrev-2575	90	30	where	where	SCONJ
inlawrev-2575	90	31	the	the	DET
inlawrev-2575	90	32	property	property	NOUN
inlawrev-2575	90	33	is	be	AUX
inlawrev-2575	90	34	held	hold	VERB
inlawrev-2575	90	35	.	.	PUNCT
inlawrev-2575	91	1	(	(	PUNCT
inlawrev-2575	91	2	d	d	X
inlawrev-2575	91	3	)	)	PUNCT
inlawrev-2575	91	4	an	an	DET
inlawrev-2575	91	5	exemption	exemption	NOUN
inlawrev-2575	91	6	provided	provide	VERB
inlawrev-2575	91	7	by	by	ADP
inlawrev-2575	91	8	this	this	DET
inlawrev-2575	91	9	section	section	NOUN
inlawrev-2575	91	10	applies	apply	VERB
inlawrev-2575	91	11	only	only	ADV
inlawrev-2575	91	12	to	to	ADP
inlawrev-2575	91	13	the	the	DET
inlawrev-2575	91	14	extent	extent	NOUN
inlawrev-2575	91	15	that	that	SCONJ
inlawrev-2575	91	16	the	the	DET
inlawrev-2575	91	17	property	property	NOUN
inlawrev-2575	91	18	is	be	AUX
inlawrev-2575	91	19	exempt	exempt	ADJ
inlawrev-2575	91	20	from	from	ADP
inlawrev-2575	91	21	taxation	taxation	NOUN
inlawrev-2575	91	22	under	under	ADP
inlawrev-2575	91	23	the	the	DET
inlawrev-2575	91	24	commerce	commerce	NOUN
inlawrev-2575	91	25	clause	clause	NOUN
inlawrev-2575	91	26	of	of	ADP
inlawrev-2575	91	27	the	the	DET
inlawrev-2575	91	28	constitution	constitution	NOUN
inlawrev-2575	91	29	of	of	ADP
inlawrev-2575	91	30	the	the	DET
inlawrev-2575	91	31	united	united	PROPN
inlawrev-2575	91	32	states	states	PROPN
inlawrev-2575	91	33	.	.	PUNCT
inlawrev-2575	92	1	22	22	NUM
inlawrev-2575	93	1	i	i	PRON
inlawrev-2575	93	2	d.	d.	PROPN
inlawrev-2575	93	3	§	§	PROPN
inlawrev-2575	93	4	6	6	NUM
inlawrev-2575	93	5	-	-	PUNCT
inlawrev-2575	93	6	l.l-10	l.l-10	NUM
inlawrev-2575	93	7	-	-	PUNCT
inlawrev-2575	93	8	30(a	30(a	NUM
inlawrev-2575	93	9	)	)	PUNCT
inlawrev-2575	93	10	.	.	PUNCT
inlawrev-2575	94	1	23	23	NUM
inlawrev-2575	95	1	i	i	PRON
inlawrev-2575	95	2	d.	d.	PROPN
inlawrev-2575	95	3	§	§	PROPN
inlawrev-2575	95	4	6	6	NUM
inlawrev-2575	95	5	-	-	PUNCT
inlawrev-2575	95	6	l.l-10	l.l-10	NUM
inlawrev-2575	95	7	-	-	PUNCT
inlawrev-2575	95	8	30(b	30(b	NUM
inlawrev-2575	95	9	)	)	PUNCT
inlawrev-2575	95	10	.	.	PUNCT
inlawrev-2575	96	1	24	24	NUM
inlawrev-2575	96	2	439	439	NUM
inlawrev-2575	96	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	96	4	561	561	NUM
inlawrev-2575	96	5	(	(	PUNCT
inlawrev-2575	96	6	ind	ind	NOUN
inlawrev-2575	96	7	.	.	PROPN
inlawrev-2575	96	8	1982	1982	NUM
inlawrev-2575	96	9	)	)	PUNCT
inlawrev-2575	96	10	,	,	PUNCT
inlawrev-2575	96	11	adopting	adopt	VERB
inlawrev-2575	96	12	in	in	ADP
inlawrev-2575	96	13	part	part	NOUN
inlawrev-2575	96	14	429	429	NUM
inlawrev-2575	96	15	n.e.2d	n.e.2d	NOUN
inlawrev-2575	96	16	285	285	NUM
inlawrev-2575	96	17	(	(	PUNCT
inlawrev-2575	96	18	ind	ind	NOUN
inlawrev-2575	96	19	.	.	PUNCT
inlawrev-2575	97	1	ct	ct	PROPN
inlawrev-2575	97	2	.	.	PUNCT
inlawrev-2575	98	1	app	app	PROPN
inlawrev-2575	98	2	.	.	PROPN
inlawrev-2575	98	3	1981	1981	NUM
inlawrev-2575	98	4	)	)	PUNCT
inlawrev-2575	98	5	.	.	PUNCT
inlawrev-2575	99	1	for	for	ADP
inlawrev-2575	99	2	a	a	DET
inlawrev-2575	99	3	discussion	discussion	NOUN
inlawrev-2575	99	4	of	of	ADP
inlawrev-2575	99	5	the	the	DET
inlawrev-2575	99	6	court	court	NOUN
inlawrev-2575	99	7	of	of	ADP
inlawrev-2575	99	8	appeals	appeal	NOUN
inlawrev-2575	99	9	decision	decision	NOUN
inlawrev-2575	99	10	in	in	ADP
inlawrev-2575	99	11	brown	brown	ADJ
inlawrev-2575	99	12	boveri	boveri	PROPN
inlawrev-2575	99	13	,	,	PUNCT
inlawrev-2575	99	14	see	see	VERB
inlawrev-2575	99	15	boyd	boyd	PROPN
inlawrev-2575	99	16	,	,	PUNCT
inlawrev-2575	99	17	taxation	taxation	NOUN
inlawrev-2575	99	18	,	,	PUNCT
inlawrev-2575	99	19	324	324	NUM
inlawrev-2575	99	20	indiana	indiana	PROPN
inlawrev-2575	99	21	law	law	PROPN
inlawrev-2575	99	22	review	review	NOUN
inlawrev-2575	100	1	[	[	X
inlawrev-2575	100	2	vol	vol	NOUN
inlawrev-2575	100	3	.	.	PUNCT
inlawrev-2575	101	1	17:319	17:319	NUM
inlawrev-2575	101	2	sion	sion	NOUN
inlawrev-2575	101	3	recognizing	recognize	VERB
inlawrev-2575	101	4	that	that	SCONJ
inlawrev-2575	101	5	brown	brown	ADJ
inlawrev-2575	101	6	boveri	boveri	PROPN
inlawrev-2575	101	7	's	's	PART
inlawrev-2575	101	8	sale	sale	NOUN
inlawrev-2575	101	9	and	and	CCONJ
inlawrev-2575	101	10	installation	installation	NOUN
inlawrev-2575	101	11	in	in	ADP
inlawrev-2575	101	12	indiana	indiana	PROPN
inlawrev-2575	101	13	of	of	ADP
inlawrev-2575	101	14	an	an	DET
inlawrev-2575	101	15	induction	induction	NOUN
inlawrev-2575	101	16	melting	melting	NOUN
inlawrev-2575	101	17	system	system	NOUN
inlawrev-2575	101	18	25	25	NUM
inlawrev-2575	101	19	constituted	constitute	VERB
inlawrev-2575	101	20	a	a	DET
inlawrev-2575	101	21	sale	sale	NOUN
inlawrev-2575	101	22	of	of	ADP
inlawrev-2575	101	23	tangible	tangible	ADJ
inlawrev-2575	101	24	personal	personal	ADJ
inlawrev-2575	101	25	property	property	NOUN
inlawrev-2575	101	26	in	in	ADP
inlawrev-2575	101	27	interstate	interstate	ADJ
inlawrev-2575	101	28	commerce	commerce	NOUN
inlawrev-2575	101	29	and	and	CCONJ
inlawrev-2575	101	30	was	be	AUX
inlawrev-2575	101	31	exempt	exempt	ADJ
inlawrev-2575	101	32	from	from	ADP
inlawrev-2575	101	33	the	the	DET
inlawrev-2575	101	34	indiana	indiana	PROPN
inlawrev-2575	101	35	gross	gross	ADJ
inlawrev-2575	101	36	income	income	NOUN
inlawrev-2575	101	37	tax	tax	NOUN
inlawrev-2575	101	38	.	.	PUNCT
inlawrev-2575	102	1	26	26	NUM
inlawrev-2575	102	2	the	the	DET
inlawrev-2575	102	3	supreme	supreme	PROPN
inlawrev-2575	102	4	court	court	PROPN
inlawrev-2575	102	5	's	's	PART
inlawrev-2575	102	6	decision	decision	NOUN
inlawrev-2575	102	7	on	on	ADP
inlawrev-2575	102	8	the	the	DET
inlawrev-2575	102	9	interstate	interstate	ADJ
inlawrev-2575	102	10	commerce	commerce	NOUN
inlawrev-2575	102	11	issue	issue	NOUN
inlawrev-2575	102	12	was	be	AUX
inlawrev-2575	102	13	a	a	DET
inlawrev-2575	102	14	judicial	judicial	ADJ
inlawrev-2575	102	15	direction	direction	NOUN
inlawrev-2575	102	16	to	to	ADP
inlawrev-2575	102	17	the	the	DET
inlawrev-2575	102	18	indiana	indiana	PROPN
inlawrev-2575	102	19	revenue	revenue	PROPN
inlawrev-2575	102	20	department	department	PROPN
inlawrev-2575	102	21	that	that	PRON
inlawrev-2575	102	22	transactions	transaction	NOUN
inlawrev-2575	102	23	in	in	ADP
inlawrev-2575	102	24	interstate	interstate	ADJ
inlawrev-2575	102	25	commerce	commerce	NOUN
inlawrev-2575	102	26	are	be	AUX
inlawrev-2575	102	27	to	to	PART
inlawrev-2575	102	28	be	be	AUX
inlawrev-2575	102	29	considered	consider	VERB
inlawrev-2575	102	30	exempt	exempt	ADJ
inlawrev-2575	102	31	from	from	ADP
inlawrev-2575	102	32	gross	gross	ADJ
inlawrev-2575	102	33	income	income	NOUN
inlawrev-2575	102	34	tax	tax	NOUN
inlawrev-2575	102	35	if	if	SCONJ
inlawrev-2575	102	36	the	the	DET
inlawrev-2575	102	37	taxpayer	taxpayer	NOUN
inlawrev-2575	102	38	's	's	PART
inlawrev-2575	102	39	"	"	PUNCT
inlawrev-2575	102	40	'	'	PUNCT
inlawrev-2575	102	41	activities	activity	NOUN
inlawrev-2575	102	42	in	in	ADP
inlawrev-2575	102	43	indiana	indiana	PROPN
inlawrev-2575	102	44	are	be	AUX
inlawrev-2575	102	45	so	so	ADV
inlawrev-2575	102	46	intrinsically	intrinsically	ADV
inlawrev-2575	102	47	related	relate	VERB
inlawrev-2575	102	48	to	to	ADP
inlawrev-2575	102	49	and	and	CCONJ
inlawrev-2575	102	50	inherently	inherently	ADV
inlawrev-2575	102	51	a	a	DET
inlawrev-2575	102	52	part	part	NOUN
inlawrev-2575	102	53	of	of	ADP
inlawrev-2575	102	54	the	the	DET
inlawrev-2575	102	55	interstate	interstate	ADJ
inlawrev-2575	102	56	sale	sale	NOUN
inlawrev-2575	102	57	that	that	PRON
inlawrev-2575	102	58	it	it	PRON
inlawrev-2575	102	59	is	be	AUX
inlawrev-2575	102	60	seen	see	VERB
inlawrev-2575	102	61	as	as	ADP
inlawrev-2575	102	62	one	one	NUM
inlawrev-2575	102	63	continuing	continue	VERB
inlawrev-2575	102	64	transaction	transaction	NOUN
inlawrev-2575	102	65	.	.	PUNCT
inlawrev-2575	102	66	'	'	PUNCT
inlawrev-2575	103	1	"	"	PUNCT
inlawrev-2575	103	2	27	27	NUM
inlawrev-2575	103	3	in	in	ADP
inlawrev-2575	103	4	brown	brown	ADJ
inlawrev-2575	103	5	boveri	boveri	PROPN
inlawrev-2575	103	6	,	,	PUNCT
inlawrev-2575	103	7	the	the	DET
inlawrev-2575	103	8	taxpayer	taxpayer	NOUN
inlawrev-2575	103	9	's	's	PART
inlawrev-2575	103	10	activities	activity	NOUN
inlawrev-2575	103	11	in	in	ADP
inlawrev-2575	103	12	indiana	indiana	PROPN
inlawrev-2575	103	13	which	which	PRON
inlawrev-2575	103	14	related	relate	VERB
inlawrev-2575	103	15	to	to	ADP
inlawrev-2575	103	16	the	the	DET
inlawrev-2575	103	17	interstate	interstate	ADJ
inlawrev-2575	103	18	sale	sale	NOUN
inlawrev-2575	103	19	included	include	VERB
inlawrev-2575	103	20	:	:	PUNCT
inlawrev-2575	103	21	(	(	PUNCT
inlawrev-2575	103	22	1	1	X
inlawrev-2575	103	23	)	)	PUNCT
inlawrev-2575	103	24	the	the	DET
inlawrev-2575	103	25	removal	removal	NOUN
inlawrev-2575	103	26	of	of	ADP
inlawrev-2575	103	27	existing	exist	VERB
inlawrev-2575	103	28	obsolete	obsolete	ADJ
inlawrev-2575	103	29	equipment	equipment	NOUN
inlawrev-2575	103	30	at	at	ADP
inlawrev-2575	103	31	the	the	DET
inlawrev-2575	103	32	factory	factory	NOUN
inlawrev-2575	103	33	site	site	NOUN
inlawrev-2575	103	34	where	where	SCONJ
inlawrev-2575	103	35	the	the	DET
inlawrev-2575	103	36	induction	induction	NOUN
inlawrev-2575	103	37	melting	melting	NOUN
inlawrev-2575	103	38	system	system	NOUN
inlawrev-2575	103	39	was	be	AUX
inlawrev-2575	103	40	being	be	AUX
inlawrev-2575	103	41	installed	instal	VERB
inlawrev-2575	103	42	,	,	PUNCT
inlawrev-2575	103	43	(	(	PUNCT
inlawrev-2575	103	44	2	2	X
inlawrev-2575	103	45	)	)	PUNCT
inlawrev-2575	103	46	pouring	pour	VERB
inlawrev-2575	103	47	of	of	ADP
inlawrev-2575	103	48	foundations	foundation	NOUN
inlawrev-2575	103	49	,	,	PUNCT
inlawrev-2575	103	50	trenching	trench	VERB
inlawrev-2575	103	51	work	work	NOUN
inlawrev-2575	103	52	,	,	PUNCT
inlawrev-2575	103	53	and	and	CCONJ
inlawrev-2575	103	54	reinforcement	reinforcement	NOUN
inlawrev-2575	103	55	of	of	ADP
inlawrev-2575	103	56	existing	exist	VERB
inlawrev-2575	103	57	structures	structure	NOUN
inlawrev-2575	103	58	,	,	PUNCT
inlawrev-2575	103	59	and	and	CCONJ
inlawrev-2575	103	60	(	(	PUNCT
inlawrev-2575	103	61	3	3	X
inlawrev-2575	103	62	)	)	PUNCT
inlawrev-2575	103	63	installation	installation	NOUN
inlawrev-2575	103	64	,	,	PUNCT
inlawrev-2575	103	65	testing	testing	NOUN
inlawrev-2575	103	66	,	,	PUNCT
inlawrev-2575	103	67	and	and	CCONJ
inlawrev-2575	103	68	adjustment	adjustment	NOUN
inlawrev-2575	103	69	of	of	ADP
inlawrev-2575	103	70	the	the	DET
inlawrev-2575	103	71	melting	melting	NOUN
inlawrev-2575	103	72	system	system	NOUN
inlawrev-2575	103	73	at	at	ADP
inlawrev-2575	103	74	the	the	DET
inlawrev-2575	103	75	job	job	NOUN
inlawrev-2575	103	76	site	site	NOUN
inlawrev-2575	103	77	.	.	PUNCT
inlawrev-2575	104	1	28	28	NUM
inlawrev-2575	105	1	the	the	DET
inlawrev-2575	105	2	court	court	NOUN
inlawrev-2575	105	3	thus	thus	ADV
inlawrev-2575	105	4	recognized	recognize	VERB
inlawrev-2575	105	5	that	that	SCONJ
inlawrev-2575	105	6	the	the	DET
inlawrev-2575	105	7	interstate	interstate	ADJ
inlawrev-2575	105	8	sale	sale	NOUN
inlawrev-2575	105	9	of	of	ADP
inlawrev-2575	105	10	machinery	machinery	NOUN
inlawrev-2575	105	11	and	and	CCONJ
inlawrev-2575	105	12	equipment	equipment	NOUN
inlawrev-2575	105	13	which	which	PRON
inlawrev-2575	105	14	is	be	AUX
inlawrev-2575	105	15	installed	instal	VERB
inlawrev-2575	105	16	or	or	CCONJ
inlawrev-2575	105	17	assembled	assemble	VERB
inlawrev-2575	105	18	in	in	ADP
inlawrev-2575	105	19	indiana	indiana	PROPN
inlawrev-2575	105	20	by	by	ADP
inlawrev-2575	105	21	the	the	DET
inlawrev-2575	105	22	seller	seller	NOUN
inlawrev-2575	105	23	and	and	CCONJ
inlawrev-2575	105	24	the	the	DET
inlawrev-2575	105	25	performance	performance	NOUN
inlawrev-2575	105	26	of	of	ADP
inlawrev-2575	105	27	various	various	ADJ
inlawrev-2575	105	28	local	local	ADJ
inlawrev-2575	105	29	construction	construction	NOUN
inlawrev-2575	105	30	or	or	CCONJ
inlawrev-2575	105	31	erection	erection	NOUN
inlawrev-2575	105	32	functions	function	NOUN
inlawrev-2575	105	33	by	by	ADP
inlawrev-2575	105	34	the	the	DET
inlawrev-2575	105	35	seller	seller	NOUN
inlawrev-2575	105	36	will	will	AUX
inlawrev-2575	105	37	not	not	PART
inlawrev-2575	105	38	taint	taint	VERB
inlawrev-2575	105	39	the	the	DET
inlawrev-2575	105	40	"	"	PUNCT
inlawrev-2575	105	41	interstate	interstate	ADJ
inlawrev-2575	105	42	"	"	PUNCT
inlawrev-2575	105	43	character	character	NOUN
inlawrev-2575	105	44	of	of	ADP
inlawrev-2575	105	45	the	the	DET
inlawrev-2575	105	46	sale	sale	NOUN
inlawrev-2575	105	47	so	so	ADV
inlawrev-2575	105	48	long	long	ADV
inlawrev-2575	105	49	as	as	SCONJ
inlawrev-2575	105	50	such	such	ADJ
inlawrev-2575	105	51	"	"	PUNCT
inlawrev-2575	105	52	'	'	PUNCT
inlawrev-2575	105	53	activities	activity	NOUN
inlawrev-2575	105	54	are	be	AUX
inlawrev-2575	105	55	so	so	ADV
inlawrev-2575	105	56	intrinsically	intrinsically	ADV
inlawrev-2575	105	57	related	relate	VERB
inlawrev-2575	105	58	to	to	ADP
inlawrev-2575	105	59	and	and	CCONJ
inlawrev-2575	105	60	inherently	inherently	ADV
inlawrev-2575	105	61	a	a	DET
inlawrev-2575	105	62	part	part	NOUN
inlawrev-2575	105	63	of	of	ADP
inlawrev-2575	105	64	the	the	DET
inlawrev-2575	105	65	interstate	interstate	ADJ
inlawrev-2575	105	66	sale	sale	NOUN
inlawrev-2575	105	67	'	'	PUNCT
inlawrev-2575	105	68	"	"	PUNCT
inlawrev-2575	105	69	as	as	SCONJ
inlawrev-2575	105	70	to	to	PART
inlawrev-2575	105	71	be	be	AUX
inlawrev-2575	105	72	considered	consider	VERB
inlawrev-2575	105	73	"	"	PUNCT
inlawrev-2575	105	74	'	'	PUNCT
inlawrev-2575	105	75	one	one	NUM
inlawrev-2575	105	76	continuing	continue	VERB
inlawrev-2575	105	77	transaction	transaction	NOUN
inlawrev-2575	105	78	.	.	PUNCT
inlawrev-2575	105	79	'	'	PUNCT
inlawrev-2575	106	1	"	"	PUNCT
inlawrev-2575	106	2	29	29	NUM
inlawrev-2575	106	3	the	the	DET
inlawrev-2575	106	4	court	court	NOUN
inlawrev-2575	106	5	of	of	ADP
inlawrev-2575	106	6	appeals	appeal	NOUN
inlawrev-2575	106	7	,	,	PUNCT
inlawrev-2575	106	8	and	and	CCONJ
inlawrev-2575	106	9	in	in	ADP
inlawrev-2575	106	10	turn	turn	NOUN
inlawrev-2575	106	11	the	the	DET
inlawrev-2575	106	12	supreme	supreme	PROPN
inlawrev-2575	106	13	court	court	NOUN
inlawrev-2575	106	14	,	,	PUNCT
inlawrev-2575	106	15	emphatically	emphatically	ADV
inlawrev-2575	106	16	relied	rely	VERB
inlawrev-2575	106	17	on	on	ADP
inlawrev-2575	106	18	gross	gross	ADJ
inlawrev-2575	106	19	income	income	NOUN
inlawrev-2575	106	20	tax	tax	NOUN
inlawrev-2575	106	21	division	division	NOUN
inlawrev-2575	106	22	v.	v.	ADP
inlawrev-2575	106	23	surface	surface	PROPN
inlawrev-2575	106	24	combustion	combustion	PROPN
inlawrev-2575	106	25	corp	corp	PROPN
inlawrev-2575	106	26	.	.	PROPN
inlawrev-2575	106	27	™	™	PROPN
inlawrev-2575	106	28	as	as	ADP
inlawrev-2575	106	29	"	"	PUNCT
inlawrev-2575	106	30	[	[	X
inlawrev-2575	106	31	t]he	t]he	ADV
inlawrev-2575	106	32	leading	leading	ADJ
inlawrev-2575	106	33	case	case	NOUN
inlawrev-2575	106	34	for	for	ADP
inlawrev-2575	106	35	determining	determine	VERB
inlawrev-2575	106	36	what	what	PRON
inlawrev-2575	106	37	activity	activity	NOUN
inlawrev-2575	106	38	constitutes	constitute	VERB
inlawrev-2575	106	39	interstate	interstate	ADJ
inlawrev-2575	106	40	commerce	commerce	NOUN
inlawrev-2575	106	41	.	.	PUNCT
inlawrev-2575	106	42	"	"	PUNCT
inlawrev-2575	107	1	31	31	NUM
inlawrev-2575	107	2	in	in	ADP
inlawrev-2575	107	3	past	past	ADJ
inlawrev-2575	107	4	years	year	NOUN
inlawrev-2575	107	5	,	,	PUNCT
inlawrev-2575	107	6	the	the	DET
inlawrev-2575	107	7	indiana	indiana	PROPN
inlawrev-2575	107	8	revenue	revenue	PROPN
inlawrev-2575	107	9	department	department	PROPN
inlawrev-2575	107	10	has	have	AUX
inlawrev-2575	107	11	sought	seek	VERB
inlawrev-2575	107	12	to	to	PART
inlawrev-2575	107	13	constrain	constrain	VERB
inlawrev-2575	107	14	the	the	DET
inlawrev-2575	107	15	holding	holding	NOUN
inlawrev-2575	107	16	of	of	ADP
inlawrev-2575	107	17	the	the	DET
inlawrev-2575	107	18	supreme	supreme	PROPN
inlawrev-2575	107	19	court	court	PROPN
inlawrev-2575	107	20	in	in	ADP
inlawrev-2575	107	21	surface	surface	NOUN
inlawrev-2575	107	22	combustion	combustion	NOUN
inlawrev-2575	107	23	to	to	ADP
inlawrev-2575	107	24	the	the	DET
inlawrev-2575	107	25	express	express	ADJ
inlawrev-2575	107	26	facts	fact	NOUN
inlawrev-2575	107	27	of	of	ADP
inlawrev-2575	107	28	the	the	DET
inlawrev-2575	107	29	case	case	NOUN
inlawrev-2575	107	30	.	.	PUNCT
inlawrev-2575	108	1	32	32	NUM
inlawrev-2575	109	1	after	after	ADP
inlawrev-2575	109	2	the	the	DET
inlawrev-2575	109	3	brown	brown	ADJ
inlawrev-2575	109	4	boveri	boveri	PROPN
inlawrev-2575	109	5	decision	decision	NOUN
inlawrev-2575	109	6	,	,	PUNCT
inlawrev-2575	109	7	similarly	similarly	ADV
inlawrev-2575	109	8	situated	situate	VERB
inlawrev-2575	109	9	taxpayers	taxpayer	NOUN
inlawrev-2575	109	10	may	may	AUX
inlawrev-2575	109	11	properly	properly	ADV
inlawrev-2575	109	12	claim	claim	VERB
inlawrev-2575	109	13	a	a	DET
inlawrev-2575	109	14	gross	gross	ADJ
inlawrev-2575	109	15	income	income	NOUN
inlawrev-2575	109	16	tax	tax	NOUN
inlawrev-2575	109	17	exemption	exemption	NOUN
inlawrev-2575	109	18	under	under	ADP
inlawrev-2575	109	19	the	the	DET
inlawrev-2575	109	20	interstate	interstate	ADJ
inlawrev-2575	109	21	commerce	commerce	NOUN
inlawrev-2575	109	22	limitation	limitation	NOUN
inlawrev-2575	109	23	.	.	PUNCT
inlawrev-2575	110	1	therefore	therefore	ADV
inlawrev-2575	110	2	,	,	PUNCT
inlawrev-2575	110	3	taxpayers	taxpayer	NOUN
inlawrev-2575	110	4	selling	sell	VERB
inlawrev-2575	110	5	machinery	machinery	NOUN
inlawrev-2575	110	6	and	and	CCONJ
inlawrev-2575	110	7	equipment	equipment	NOUN
inlawrev-2575	110	8	in	in	ADP
inlawrev-2575	110	9	interstate	interstate	ADJ
inlawrev-2575	110	10	commerce	commerce	NOUN
inlawrev-2575	110	11	and	and	CCONJ
inlawrev-2575	110	12	installing	instal	VERB
inlawrev-2575	110	13	that	that	DET
inlawrev-2575	110	14	machinery	machinery	NOUN
inlawrev-2575	110	15	and	and	CCONJ
inlawrev-2575	110	16	1982	1982	NUM
inlawrev-2575	110	17	survey	survey	NOUN
inlawrev-2575	110	18	of	of	ADP
inlawrev-2575	110	19	recent	recent	ADJ
inlawrev-2575	110	20	developments	development	NOUN
inlawrev-2575	110	21	in	in	ADP
inlawrev-2575	110	22	indiana	indiana	PROPN
inlawrev-2575	110	23	law	law	PROPN
inlawrev-2575	110	24	,	,	PUNCT
inlawrev-2575	110	25	16	16	NUM
inlawrev-2575	110	26	ind	ind	NOUN
inlawrev-2575	110	27	.	.	PUNCT
inlawrev-2575	111	1	l.	l.	PROPN
inlawrev-2575	111	2	rev	rev	PROPN
inlawrev-2575	111	3	.	.	PROPN
inlawrev-2575	111	4	355	355	NUM
inlawrev-2575	111	5	,	,	PUNCT
inlawrev-2575	111	6	359	359	NUM
inlawrev-2575	111	7	-	-	SYM
inlawrev-2575	111	8	60	60	NUM
inlawrev-2575	111	9	(	(	PUNCT
inlawrev-2575	111	10	1983	1983	NUM
inlawrev-2575	111	11	)	)	PUNCT
inlawrev-2575	111	12	.	.	PUNCT
inlawrev-2575	112	1	2	2	NUM
inlawrev-2575	112	2	the	the	DET
inlawrev-2575	112	3	induction	induction	NOUN
inlawrev-2575	112	4	melting	melting	NOUN
inlawrev-2575	112	5	system	system	NOUN
inlawrev-2575	112	6	consisted	consist	VERB
inlawrev-2575	112	7	of	of	ADP
inlawrev-2575	112	8	six	six	NUM
inlawrev-2575	112	9	furnaces	furnace	NOUN
inlawrev-2575	112	10	,	,	PUNCT
inlawrev-2575	112	11	four	four	NUM
inlawrev-2575	112	12	preheating	preheating	NOUN
inlawrev-2575	112	13	and	and	CCONJ
inlawrev-2575	112	14	afterburning	afterburning	NOUN
inlawrev-2575	112	15	systems	system	NOUN
inlawrev-2575	112	16	,	,	PUNCT
inlawrev-2575	112	17	and	and	CCONJ
inlawrev-2575	112	18	two	two	NUM
inlawrev-2575	112	19	air	air	NOUN
inlawrev-2575	112	20	pollution	pollution	NOUN
inlawrev-2575	112	21	control	control	NOUN
inlawrev-2575	112	22	systems	system	NOUN
inlawrev-2575	112	23	.	.	PUNCT
inlawrev-2575	113	1	the	the	DET
inlawrev-2575	113	2	equipment	equipment	NOUN
inlawrev-2575	113	3	had	have	AUX
inlawrev-2575	113	4	been	be	AUX
inlawrev-2575	113	5	manufactured	manufacture	VERB
inlawrev-2575	113	6	at	at	ADP
inlawrev-2575	113	7	and	and	CCONJ
inlawrev-2575	113	8	shipped	ship	VERB
inlawrev-2575	113	9	from	from	ADP
inlawrev-2575	113	10	out	out	ADP
inlawrev-2575	113	11	-	-	PUNCT
inlawrev-2575	113	12	of	of	ADP
inlawrev-2575	113	13	-	-	PUNCT
inlawrev-2575	113	14	state	state	NOUN
inlawrev-2575	113	15	plants	plant	NOUN
inlawrev-2575	113	16	.	.	PUNCT
inlawrev-2575	114	1	439	439	NUM
inlawrev-2575	114	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	114	3	at	at	ADP
inlawrev-2575	114	4	562	562	NUM
inlawrev-2575	114	5	.	.	PUNCT
inlawrev-2575	115	1	26	26	NUM
inlawrev-2575	116	1	i	i	PRON
inlawrev-2575	116	2	d.	d.	PROPN
inlawrev-2575	116	3	at	at	ADP
inlawrev-2575	116	4	564	564	NUM
inlawrev-2575	116	5	.	.	PUNCT
inlawrev-2575	117	1	21	21	NUM
inlawrev-2575	118	1	i	i	PROPN
inlawrev-2575	118	2	d.	d.	PROPN
inlawrev-2575	118	3	(	(	PUNCT
inlawrev-2575	118	4	quoting	quote	VERB
inlawrev-2575	118	5	indiana	indiana	PROPN
inlawrev-2575	118	6	dep't	dep't	NOUN
inlawrev-2575	118	7	of	of	ADP
inlawrev-2575	118	8	state	state	NOUN
inlawrev-2575	118	9	revenue	revenue	NOUN
inlawrev-2575	118	10	v.	v.	ADP
inlawrev-2575	118	11	brown	brown	PROPN
inlawrev-2575	118	12	boveri	boveri	PROPN
inlawrev-2575	118	13	corp	corp	PROPN
inlawrev-2575	118	14	.	.	PROPN
inlawrev-2575	118	15	,	,	PUNCT
inlawrev-2575	118	16	429	429	NUM
inlawrev-2575	118	17	n.e.2d	n.e.2d	NOUN
inlawrev-2575	118	18	285	285	NUM
inlawrev-2575	118	19	,	,	PUNCT
inlawrev-2575	118	20	288	288	NUM
inlawrev-2575	118	21	(	(	PUNCT
inlawrev-2575	118	22	ind	ind	NOUN
inlawrev-2575	118	23	.	.	PUNCT
inlawrev-2575	119	1	ct	ct	PROPN
inlawrev-2575	119	2	.	.	PUNCT
inlawrev-2575	119	3	app	app	PROPN
inlawrev-2575	119	4	.	.	PROPN
inlawrev-2575	119	5	1981	1981	NUM
inlawrev-2575	119	6	)	)	PUNCT
inlawrev-2575	119	7	(	(	PUNCT
inlawrev-2575	119	8	citing	cite	VERB
inlawrev-2575	119	9	gross	gross	ADJ
inlawrev-2575	119	10	income	income	NOUN
inlawrev-2575	119	11	tax	tax	NOUN
inlawrev-2575	119	12	division	division	NOUN
inlawrev-2575	119	13	v.	v.	ADP
inlawrev-2575	119	14	surface	surface	PROPN
inlawrev-2575	119	15	combustion	combustion	PROPN
inlawrev-2575	119	16	corp	corp	PROPN
inlawrev-2575	119	17	.	.	PROPN
inlawrev-2575	119	18	,	,	PUNCT
inlawrev-2575	119	19	232	232	NUM
inlawrev-2575	119	20	ind	ind	NOUN
inlawrev-2575	119	21	.	.	PUNCT
inlawrev-2575	120	1	100	100	NUM
inlawrev-2575	120	2	,	,	PUNCT
inlawrev-2575	120	3	111	111	NUM
inlawrev-2575	120	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	120	5	750	750	NUM
inlawrev-2575	120	6	(	(	PUNCT
inlawrev-2575	120	7	1953	1953	NUM
inlawrev-2575	120	8	)	)	PUNCT
inlawrev-2575	120	9	)	)	PUNCT
inlawrev-2575	120	10	)	)	PUNCT
inlawrev-2575	120	11	.	.	PUNCT
inlawrev-2575	121	1	28	28	NUM
inlawrev-2575	121	2	439	439	NUM
inlawrev-2575	121	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	121	4	at	at	ADP
inlawrev-2575	121	5	562	562	NUM
inlawrev-2575	121	6	-	-	SYM
inlawrev-2575	121	7	64	64	NUM
inlawrev-2575	121	8	.	.	PUNCT
inlawrev-2575	121	9	29	29	NUM
inlawrev-2575	122	1	i	i	PRON
inlawrev-2575	122	2	d.	d.	VERB
inlawrev-2575	122	3	at	at	ADP
inlawrev-2575	122	4	564	564	NUM
inlawrev-2575	122	5	(	(	PUNCT
inlawrev-2575	122	6	quoting	quote	VERB
inlawrev-2575	122	7	indiana	indiana	PROPN
inlawrev-2575	122	8	dep't	dep't	NOUN
inlawrev-2575	122	9	of	of	ADP
inlawrev-2575	122	10	state	state	NOUN
inlawrev-2575	122	11	revenue	revenue	NOUN
inlawrev-2575	122	12	v.	v.	ADP
inlawrev-2575	122	13	brown	brown	PROPN
inlawrev-2575	122	14	boveri	boveri	PROPN
inlawrev-2575	122	15	corp	corp	PROPN
inlawrev-2575	122	16	.	.	PROPN
inlawrev-2575	122	17	,	,	PUNCT
inlawrev-2575	122	18	429	429	NUM
inlawrev-2575	122	19	n.e.2d	n.e.2d	NOUN
inlawrev-2575	122	20	285	285	NUM
inlawrev-2575	122	21	,	,	PUNCT
inlawrev-2575	122	22	288	288	NUM
inlawrev-2575	122	23	(	(	PUNCT
inlawrev-2575	122	24	ind	ind	NOUN
inlawrev-2575	122	25	.	.	PUNCT
inlawrev-2575	123	1	ct	ct	PROPN
inlawrev-2575	123	2	.	.	PUNCT
inlawrev-2575	124	1	app	app	PROPN
inlawrev-2575	124	2	.	.	PROPN
inlawrev-2575	124	3	1981	1981	NUM
inlawrev-2575	124	4	)	)	PUNCT
inlawrev-2575	124	5	)	)	PUNCT
inlawrev-2575	124	6	.	.	PUNCT
inlawrev-2575	125	1	i0	i0	PROPN
inlawrev-2575	125	2	232	232	NUM
inlawrev-2575	126	1	ind	ind	NOUN
inlawrev-2575	126	2	.	.	PUNCT
inlawrev-2575	127	1	100	100	NUM
inlawrev-2575	127	2	,	,	PUNCT
inlawrev-2575	127	3	111	111	NUM
inlawrev-2575	127	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	127	5	50	50	NUM
inlawrev-2575	127	6	(	(	PUNCT
inlawrev-2575	127	7	1953	1953	NUM
inlawrev-2575	127	8	)	)	PUNCT
inlawrev-2575	127	9	.	.	PUNCT
inlawrev-2575	127	10	''	''	PUNCT
inlawrev-2575	128	1	indiana	indiana	PROPN
inlawrev-2575	128	2	dep't	dep't	NOUN
inlawrev-2575	128	3	of	of	ADP
inlawrev-2575	128	4	revenue	revenue	NOUN
inlawrev-2575	128	5	v.	v.	ADP
inlawrev-2575	128	6	brown	brown	PROPN
inlawrev-2575	128	7	boveri	boveri	PROPN
inlawrev-2575	128	8	corp	corp	PROPN
inlawrev-2575	128	9	.	.	PROPN
inlawrev-2575	128	10	,	,	PUNCT
inlawrev-2575	128	11	429	429	NUM
inlawrev-2575	128	12	n.e.2d	n.e.2d	NOUN
inlawrev-2575	128	13	285	285	NUM
inlawrev-2575	128	14	,	,	PUNCT
inlawrev-2575	128	15	287	287	NUM
inlawrev-2575	128	16	(	(	PUNCT
inlawrev-2575	128	17	ind	ind	NOUN
inlawrev-2575	128	18	.	.	PUNCT
inlawrev-2575	129	1	ct	ct	PROPN
inlawrev-2575	129	2	.	.	PUNCT
inlawrev-2575	130	1	app	app	PROPN
inlawrev-2575	130	2	.	.	PROPN
inlawrev-2575	130	3	1981	1981	NUM
inlawrev-2575	130	4	)	)	PUNCT
inlawrev-2575	130	5	,	,	PUNCT
inlawrev-2575	130	6	quoted	quote	VERB
inlawrev-2575	130	7	in	in	ADP
inlawrev-2575	130	8	brown	brown	ADJ
inlawrev-2575	130	9	boveri	boveri	PROPN
inlawrev-2575	130	10	,	,	PUNCT
inlawrev-2575	130	11	439	439	NUM
inlawrev-2575	130	12	n.e.2d	n.e.2d	NOUN
inlawrev-2575	130	13	at	at	ADP
inlawrev-2575	130	14	563	563	NUM
inlawrev-2575	130	15	.	.	PUNCT
inlawrev-2575	131	1	u	u	PRON
inlawrev-2575	131	2	see	see	VERB
inlawrev-2575	131	3	,	,	PUNCT
inlawrev-2575	131	4	e.g.	e.g.	ADV
inlawrev-2575	131	5	,	,	PUNCT
inlawrev-2575	131	6	reynolds	reynolds	PROPN
inlawrev-2575	131	7	metals	metals	PROPN
inlawrev-2575	131	8	co.	co.	PROPN
inlawrev-2575	131	9	v.	v.	ADP
inlawrev-2575	131	10	indiana	indiana	PROPN
inlawrev-2575	131	11	dep't	dep't	PROPN
inlawrev-2575	131	12	of	of	ADP
inlawrev-2575	131	13	state	state	NOUN
inlawrev-2575	131	14	revenue	revenue	NOUN
inlawrev-2575	131	15	,	,	PUNCT
inlawrev-2575	131	16	433	433	NUM
inlawrev-2575	131	17	n.e.2d	n.e.2d	NOUN
inlawrev-2575	131	18	1	1	NUM
inlawrev-2575	131	19	(	(	PUNCT
inlawrev-2575	131	20	ind	ind	NOUN
inlawrev-2575	131	21	.	.	PUNCT
inlawrev-2575	132	1	ct	ct	PROPN
inlawrev-2575	132	2	.	.	PUNCT
inlawrev-2575	133	1	app	app	PROPN
inlawrev-2575	133	2	.	.	PROPN
inlawrev-2575	133	3	1982	1982	NUM
inlawrev-2575	133	4	)	)	PUNCT
inlawrev-2575	133	5	.	.	PUNCT
inlawrev-2575	134	1	1	1	NUM
inlawrev-2575	134	2	984	984	NUM
inlawrev-2575	134	3	]	]	PUNCT
inlawrev-2575	134	4	sur	sur	PROPN
inlawrev-2575	134	5	vey	vey	NOUN
inlawrev-2575	134	6	—	—	PUNCT
inlawrev-2575	134	7	taxa	taxa	NOUN
inlawrev-2575	134	8	tion	tion	NOUN
inlawrev-2575	134	9	325	325	NUM
inlawrev-2575	134	10	equipment	equipment	NOUN
inlawrev-2575	134	11	in	in	ADP
inlawrev-2575	134	12	indiana	indiana	PROPN
inlawrev-2575	134	13	should	should	AUX
inlawrev-2575	134	14	carefully	carefully	ADV
inlawrev-2575	134	15	compare	compare	VERB
inlawrev-2575	134	16	the	the	DET
inlawrev-2575	134	17	facts	fact	NOUN
inlawrev-2575	134	18	of	of	ADP
inlawrev-2575	134	19	their	their	PRON
inlawrev-2575	134	20	particular	particular	ADJ
inlawrev-2575	134	21	transactions	transaction	NOUN
inlawrev-2575	134	22	to	to	ADP
inlawrev-2575	134	23	the	the	DET
inlawrev-2575	134	24	facts	fact	NOUN
inlawrev-2575	134	25	of	of	ADP
inlawrev-2575	134	26	both	both	PRON
inlawrev-2575	134	27	brown	brown	ADJ
inlawrev-2575	134	28	boveri	boveri	NOUN
inlawrev-2575	134	29	and	and	CCONJ
inlawrev-2575	134	30	surface	surface	NOUN
inlawrev-2575	134	31	combustion	combustion	NOUN
inlawrev-2575	134	32	to	to	PART
inlawrev-2575	134	33	determine	determine	VERB
inlawrev-2575	134	34	whether	whether	SCONJ
inlawrev-2575	134	35	those	those	DET
inlawrev-2575	134	36	decisions	decision	NOUN
inlawrev-2575	134	37	allow	allow	VERB
inlawrev-2575	134	38	an	an	DET
inlawrev-2575	134	39	appropriate	appropriate	ADJ
inlawrev-2575	134	40	claim	claim	NOUN
inlawrev-2575	134	41	of	of	ADP
inlawrev-2575	134	42	exemption	exemption	NOUN
inlawrev-2575	134	43	.	.	PUNCT
inlawrev-2575	135	1	e.	e.	PROPN
inlawrev-2575	135	2	intangibles	intangibles	PROPN
inlawrev-2575	135	3	tax	tax	NOUN
inlawrev-2575	135	4	in	in	ADP
inlawrev-2575	135	5	indiana	indiana	PROPN
inlawrev-2575	135	6	state	state	PROPN
inlawrev-2575	135	7	department	department	PROPN
inlawrev-2575	135	8	of	of	ADP
inlawrev-2575	135	9	revenue	revenue	PROPN
inlawrev-2575	135	10	v.	v.	ADP
inlawrev-2575	135	11	valley	valley	PROPN
inlawrev-2575	135	12	financial	financial	ADJ
inlawrev-2575	135	13	services	service	NOUN
inlawrev-2575	135	14	,	,	PUNCT
inlawrev-2575	135	15	11	11	NUM
inlawrev-2575	135	16	the	the	DET
inlawrev-2575	135	17	court	court	NOUN
inlawrev-2575	135	18	addressed	address	VERB
inlawrev-2575	135	19	the	the	DET
inlawrev-2575	135	20	issue	issue	NOUN
inlawrev-2575	135	21	of	of	ADP
inlawrev-2575	135	22	whether	whether	SCONJ
inlawrev-2575	135	23	valley	valley	NOUN
inlawrev-2575	135	24	financial	financial	ADJ
inlawrev-2575	135	25	(	(	PUNCT
inlawrev-2575	135	26	taxpayer	taxpayer	NOUN
inlawrev-2575	135	27	)	)	PUNCT
inlawrev-2575	135	28	,	,	PUNCT
inlawrev-2575	135	29	by	by	ADP
inlawrev-2575	135	30	entering	enter	VERB
inlawrev-2575	135	31	into	into	ADP
inlawrev-2575	135	32	a	a	DET
inlawrev-2575	135	33	loan	loan	NOUN
inlawrev-2575	135	34	participation	participation	NOUN
inlawrev-2575	135	35	agreement	agreement	NOUN
inlawrev-2575	135	36	with	with	ADP
inlawrev-2575	135	37	valley	valley	NOUN
inlawrev-2575	135	38	bank	bank	PROPN
inlawrev-2575	135	39	(	(	PUNCT
inlawrev-2575	135	40	bank	bank	PROPN
inlawrev-2575	135	41	)	)	PUNCT
inlawrev-2575	135	42	,	,	PUNCT
inlawrev-2575	135	43	purchased	purchase	VERB
inlawrev-2575	135	44	an	an	DET
inlawrev-2575	135	45	interest	interest	NOUN
inlawrev-2575	135	46	in	in	ADP
inlawrev-2575	135	47	the	the	DET
inlawrev-2575	135	48	loan	loan	NOUN
inlawrev-2575	135	49	or	or	CCONJ
inlawrev-2575	135	50	simply	simply	ADV
inlawrev-2575	135	51	lent	lend	VERB
inlawrev-2575	135	52	money	money	NOUN
inlawrev-2575	135	53	to	to	ADP
inlawrev-2575	135	54	the	the	DET
inlawrev-2575	135	55	bank	bank	NOUN
inlawrev-2575	135	56	.	.	PUNCT
inlawrev-2575	136	1	pursuant	pursuant	ADJ
inlawrev-2575	136	2	to	to	ADP
inlawrev-2575	136	3	the	the	DET
inlawrev-2575	136	4	participation	participation	NOUN
inlawrev-2575	136	5	agreement	agreement	NOUN
inlawrev-2575	136	6	,	,	PUNCT
inlawrev-2575	136	7	the	the	DET
inlawrev-2575	136	8	bank	bank	NOUN
inlawrev-2575	136	9	(	(	PUNCT
inlawrev-2575	136	10	1	1	X
inlawrev-2575	136	11	)	)	PUNCT
inlawrev-2575	136	12	was	be	AUX
inlawrev-2575	136	13	the	the	DET
inlawrev-2575	136	14	creditor	creditor	NOUN
inlawrev-2575	136	15	and	and	CCONJ
inlawrev-2575	136	16	its	its	PRON
inlawrev-2575	136	17	customer	customer	NOUN
inlawrev-2575	136	18	was	be	AUX
inlawrev-2575	136	19	the	the	DET
inlawrev-2575	136	20	debtor	debtor	NOUN
inlawrev-2575	136	21	,	,	PUNCT
inlawrev-2575	136	22	(	(	PUNCT
inlawrev-2575	136	23	2	2	X
inlawrev-2575	136	24	)	)	PUNCT
inlawrev-2575	136	25	processed	process	VERB
inlawrev-2575	136	26	the	the	DET
inlawrev-2575	136	27	loan	loan	NOUN
inlawrev-2575	136	28	application	application	NOUN
inlawrev-2575	136	29	,	,	PUNCT
inlawrev-2575	136	30	(	(	PUNCT
inlawrev-2575	136	31	3	3	NUM
inlawrev-2575	136	32	)	)	PUNCT
inlawrev-2575	136	33	controlled	control	VERB
inlawrev-2575	136	34	to	to	ADP
inlawrev-2575	136	35	whom	whom	PRON
inlawrev-2575	136	36	the	the	DET
inlawrev-2575	136	37	loan	loan	NOUN
inlawrev-2575	136	38	was	be	AUX
inlawrev-2575	136	39	made	make	VERB
inlawrev-2575	136	40	and	and	CCONJ
inlawrev-2575	136	41	the	the	DET
inlawrev-2575	136	42	loan	loan	NOUN
inlawrev-2575	136	43	amount	amount	NOUN
inlawrev-2575	136	44	,	,	PUNCT
inlawrev-2575	136	45	(	(	PUNCT
inlawrev-2575	136	46	4	4	X
inlawrev-2575	136	47	)	)	PUNCT
inlawrev-2575	136	48	disbursed	disburse	VERB
inlawrev-2575	136	49	the	the	DET
inlawrev-2575	136	50	loan	loan	NOUN
inlawrev-2575	136	51	money	money	NOUN
inlawrev-2575	136	52	,	,	PUNCT
inlawrev-2575	136	53	(	(	PUNCT
inlawrev-2575	136	54	5	5	X
inlawrev-2575	136	55	)	)	PUNCT
inlawrev-2575	136	56	collected	collect	VERB
inlawrev-2575	136	57	loan	loan	NOUN
inlawrev-2575	136	58	payments	payment	NOUN
inlawrev-2575	136	59	and	and	CCONJ
inlawrev-2575	136	60	remitted	remit	VERB
inlawrev-2575	136	61	the	the	DET
inlawrev-2575	136	62	appropriate	appropriate	ADJ
inlawrev-2575	136	63	portion	portion	NOUN
inlawrev-2575	136	64	to	to	ADP
inlawrev-2575	136	65	valley	valley	NOUN
inlawrev-2575	136	66	financial	financial	NOUN
inlawrev-2575	136	67	,	,	PUNCT
inlawrev-2575	136	68	and	and	CCONJ
inlawrev-2575	136	69	(	(	PUNCT
inlawrev-2575	136	70	6	6	NUM
inlawrev-2575	136	71	)	)	PUNCT
inlawrev-2575	136	72	serviced	service	VERB
inlawrev-2575	136	73	the	the	DET
inlawrev-2575	136	74	loan	loan	NOUN
inlawrev-2575	136	75	.	.	PUNCT
inlawrev-2575	137	1	34	34	NUM
inlawrev-2575	137	2	declining	decline	VERB
inlawrev-2575	137	3	to	to	PART
inlawrev-2575	137	4	accept	accept	VERB
inlawrev-2575	137	5	the	the	DET
inlawrev-2575	137	6	trial	trial	NOUN
inlawrev-2575	137	7	court	court	NOUN
inlawrev-2575	137	8	's	's	PART
inlawrev-2575	137	9	findings	finding	NOUN
inlawrev-2575	137	10	that	that	SCONJ
inlawrev-2575	137	11	the	the	DET
inlawrev-2575	137	12	transactions	transaction	NOUN
inlawrev-2575	137	13	between	between	ADP
inlawrev-2575	137	14	valley	valley	NOUN
inlawrev-2575	137	15	financial	financial	NOUN
inlawrev-2575	137	16	and	and	CCONJ
inlawrev-2575	137	17	the	the	DET
inlawrev-2575	137	18	bank	bank	NOUN
inlawrev-2575	137	19	constituted	constitute	VERB
inlawrev-2575	137	20	loans	loan	NOUN
inlawrev-2575	137	21	and	and	CCONJ
inlawrev-2575	137	22	that	that	SCONJ
inlawrev-2575	137	23	no	no	DET
inlawrev-2575	137	24	agency	agency	NOUN
inlawrev-2575	137	25	relationship	relationship	NOUN
inlawrev-2575	137	26	existed	exist	VERB
inlawrev-2575	137	27	,	,	PUNCT
inlawrev-2575	137	28	the	the	DET
inlawrev-2575	137	29	court	court	NOUN
inlawrev-2575	137	30	of	of	ADP
inlawrev-2575	137	31	appeals	appeals	PROPN
inlawrev-2575	137	32	found	find	VERB
inlawrev-2575	137	33	that	that	SCONJ
inlawrev-2575	137	34	valley	valley	NOUN
inlawrev-2575	137	35	financial	financial	NOUN
inlawrev-2575	137	36	purchased	purchase	VERB
inlawrev-2575	137	37	an	an	DET
inlawrev-2575	137	38	interest	interest	NOUN
inlawrev-2575	137	39	in	in	ADP
inlawrev-2575	137	40	the	the	DET
inlawrev-2575	137	41	loan	loan	NOUN
inlawrev-2575	137	42	between	between	ADP
inlawrev-2575	137	43	the	the	DET
inlawrev-2575	137	44	bank	bank	NOUN
inlawrev-2575	137	45	and	and	CCONJ
inlawrev-2575	137	46	the	the	DET
inlawrev-2575	137	47	customer	customer	NOUN
inlawrev-2575	137	48	by	by	ADP
inlawrev-2575	137	49	entering	enter	VERB
inlawrev-2575	137	50	into	into	ADP
inlawrev-2575	137	51	the	the	DET
inlawrev-2575	137	52	participation	participation	NOUN
inlawrev-2575	137	53	agreement	agreement	NOUN
inlawrev-2575	137	54	.	.	PUNCT
inlawrev-2575	138	1	35	35	NUM
inlawrev-2575	139	1	the	the	DET
inlawrev-2575	139	2	court	court	NOUN
inlawrev-2575	139	3	of	of	ADP
inlawrev-2575	139	4	appeals	appeal	NOUN
inlawrev-2575	139	5	held	hold	VERB
inlawrev-2575	139	6	that	that	SCONJ
inlawrev-2575	139	7	,	,	PUNCT
inlawrev-2575	139	8	to	to	ADP
inlawrev-2575	139	9	the	the	DET
inlawrev-2575	139	10	extent	extent	NOUN
inlawrev-2575	139	11	of	of	ADP
inlawrev-2575	139	12	the	the	DET
inlawrev-2575	139	13	purchase	purchase	NOUN
inlawrev-2575	139	14	of	of	ADP
inlawrev-2575	139	15	such	such	ADJ
inlawrev-2575	139	16	interest	interest	NOUN
inlawrev-2575	139	17	,	,	PUNCT
inlawrev-2575	139	18	the	the	DET
inlawrev-2575	139	19	bank	bank	NOUN
inlawrev-2575	139	20	was	be	AUX
inlawrev-2575	139	21	essentially	essentially	ADV
inlawrev-2575	139	22	acting	act	VERB
inlawrev-2575	139	23	as	as	ADP
inlawrev-2575	139	24	valley	valley	NOUN
inlawrev-2575	139	25	financial	financial	NOUN
inlawrev-2575	139	26	's	's	PART
inlawrev-2575	139	27	agent	agent	NOUN
inlawrev-2575	139	28	in	in	ADP
inlawrev-2575	139	29	collecting	collect	VERB
inlawrev-2575	139	30	the	the	DET
inlawrev-2575	139	31	loan	loan	NOUN
inlawrev-2575	139	32	payments	payment	NOUN
inlawrev-2575	139	33	and	and	CCONJ
inlawrev-2575	139	34	in	in	ADP
inlawrev-2575	139	35	remitting	remit	VERB
inlawrev-2575	139	36	to	to	ADP
inlawrev-2575	139	37	valley	valley	NOUN
inlawrev-2575	139	38	financial	financial	ADJ
inlawrev-2575	139	39	its	its	PRON
inlawrev-2575	139	40	share	share	NOUN
inlawrev-2575	139	41	of	of	ADP
inlawrev-2575	139	42	the	the	DET
inlawrev-2575	139	43	payments	payment	NOUN
inlawrev-2575	139	44	.	.	PUNCT
inlawrev-2575	140	1	36	36	NUM
inlawrev-2575	140	2	therefore	therefore	ADV
inlawrev-2575	140	3	,	,	PUNCT
inlawrev-2575	140	4	the	the	DET
inlawrev-2575	140	5	court	court	NOUN
inlawrev-2575	140	6	concluded	conclude	VERB
inlawrev-2575	140	7	that	that	SCONJ
inlawrev-2575	140	8	valley	valley	NOUN
inlawrev-2575	140	9	financial	financial	NOUN
inlawrev-2575	140	10	acquired	acquire	VERB
inlawrev-2575	140	11	a	a	DET
inlawrev-2575	140	12	taxable	taxable	ADJ
inlawrev-2575	140	13	intangible	intangible	NOUN
inlawrev-2575	140	14	under	under	ADP
inlawrev-2575	140	15	the	the	DET
inlawrev-2575	140	16	participation	participation	NOUN
inlawrev-2575	140	17	agreement	agreement	NOUN
inlawrev-2575	140	18	.	.	PUNCT
inlawrev-2575	141	1	the	the	DET
inlawrev-2575	141	2	court	court	NOUN
inlawrev-2575	141	3	rejected	reject	VERB
inlawrev-2575	141	4	the	the	DET
inlawrev-2575	141	5	taxpayer	taxpayer	NOUN
inlawrev-2575	141	6	's	's	PART
inlawrev-2575	141	7	argument	argument	NOUN
inlawrev-2575	141	8	that	that	SCONJ
inlawrev-2575	141	9	,	,	PUNCT
inlawrev-2575	141	10	because	because	SCONJ
inlawrev-2575	141	11	the	the	DET
inlawrev-2575	141	12	taxpayer	taxpayer	NOUN
inlawrev-2575	141	13	and	and	CCONJ
inlawrev-2575	141	14	the	the	DET
inlawrev-2575	141	15	bank	bank	NOUN
inlawrev-2575	141	16	were	be	AUX
inlawrev-2575	141	17	affiliated	affiliate	VERB
inlawrev-2575	141	18	corporations	corporation	NOUN
inlawrev-2575	141	19	,	,	PUNCT
inlawrev-2575	141	20	the	the	DET
inlawrev-2575	141	21	transaction	transaction	NOUN
inlawrev-2575	141	22	between	between	ADP
inlawrev-2575	141	23	valley	valley	NOUN
inlawrev-2575	141	24	financial	financial	NOUN
inlawrev-2575	141	25	and	and	CCONJ
inlawrev-2575	141	26	the	the	DET
inlawrev-2575	141	27	bank	bank	NOUN
inlawrev-2575	141	28	,	,	PUNCT
inlawrev-2575	141	29	if	if	SCONJ
inlawrev-2575	141	30	deemed	deem	VERB
inlawrev-2575	141	31	to	to	PART
inlawrev-2575	141	32	be	be	AUX
inlawrev-2575	141	33	an	an	DET
inlawrev-2575	141	34	intangible	intangible	ADJ
inlawrev-2575	141	35	,	,	PUNCT
inlawrev-2575	141	36	would	would	AUX
inlawrev-2575	141	37	be	be	AUX
inlawrev-2575	141	38	exempt	exempt	ADJ
inlawrev-2575	141	39	under	under	ADP
inlawrev-2575	141	40	indiana	indiana	PROPN
inlawrev-2575	141	41	code	code	PROPN
inlawrev-2575	141	42	section	section	NOUN
inlawrev-2575	141	43	6	6	NUM
inlawrev-2575	141	44	-	-	SYM
inlawrev-2575	141	45	5	5	NUM
inlawrev-2575	141	46	.	.	NOUN
inlawrev-2575	141	47	1	1	NUM
inlawrev-2575	141	48	-	-	SYM
inlawrev-2575	141	49	5	5	NUM
inlawrev-2575	141	50	-	-	SYM
inlawrev-2575	141	51	2	2	NUM
inlawrev-2575	141	52	.	.	NOUN
inlawrev-2575	141	53	37	37	NUM
inlawrev-2575	141	54	this	this	DET
inlawrev-2575	141	55	statutory	statutory	ADJ
inlawrev-2575	141	56	provision	provision	NOUN
inlawrev-2575	141	57	exempts	exempt	VERB
inlawrev-2575	141	58	from	from	ADP
inlawrev-2575	141	59	the	the	DET
inlawrev-2575	141	60	intangibles	intangible	NOUN
inlawrev-2575	141	61	tax	tax	NOUN
inlawrev-2575	141	62	intercompany	intercompany	NOUN
inlawrev-2575	141	63	intangibles	intangible	NOUN
inlawrev-2575	141	64	between	between	ADP
inlawrev-2575	141	65	corporations	corporation	NOUN
inlawrev-2575	141	66	where	where	SCONJ
inlawrev-2575	141	67	one	one	NUM
inlawrev-2575	141	68	corporation	corporation	NOUN
inlawrev-2575	141	69	controls	control	VERB
inlawrev-2575	141	70	eighty	eighty	NUM
inlawrev-2575	141	71	percent	percent	NOUN
inlawrev-2575	141	72	or	or	CCONJ
inlawrev-2575	141	73	more	more	ADJ
inlawrev-2575	141	74	of	of	ADP
inlawrev-2575	141	75	the	the	DET
inlawrev-2575	141	76	voting	voting	NOUN
inlawrev-2575	141	77	stock	stock	NOUN
inlawrev-2575	141	78	of	of	ADP
inlawrev-2575	141	79	the	the	DET
inlawrev-2575	141	80	other	other	ADJ
inlawrev-2575	141	81	.	.	PUNCT
inlawrev-2575	142	1	38	38	NUM
inlawrev-2575	142	2	valley	valley	NOUN
inlawrev-2575	142	3	financial	financial	NOUN
inlawrev-2575	142	4	argued	argue	VERB
inlawrev-2575	142	5	that	that	SCONJ
inlawrev-2575	142	6	the	the	DET
inlawrev-2575	142	7	transaction	transaction	NOUN
inlawrev-2575	142	8	was	be	AUX
inlawrev-2575	142	9	a	a	DET
inlawrev-2575	142	10	loan	loan	NOUN
inlawrev-2575	142	11	to	to	ADP
inlawrev-2575	142	12	the	the	DET
inlawrev-2575	142	13	bank	bank	NOUN
inlawrev-2575	142	14	and	and	CCONJ
inlawrev-2575	142	15	,	,	PUNCT
inlawrev-2575	142	16	as	as	ADP
inlawrev-2575	142	17	such	such	ADJ
inlawrev-2575	142	18	,	,	PUNCT
inlawrev-2575	142	19	constituted	constitute	VERB
inlawrev-2575	142	20	an	an	DET
inlawrev-2575	142	21	intercompany	intercompany	NOUN
inlawrev-2575	142	22	intangible	intangible	NOUN
inlawrev-2575	142	23	exempt	exempt	ADJ
inlawrev-2575	142	24	under	under	ADP
inlawrev-2575	142	25	section	section	NOUN
inlawrev-2575	142	26	6	6	NUM
inlawrev-2575	142	27	-	-	SYM
inlawrev-2575	142	28	5	5	NUM
inlawrev-2575	142	29	.	.	NOUN
inlawrev-2575	142	30	1	1	NUM
inlawrev-2575	142	31	-	-	SYM
inlawrev-2575	142	32	5	5	NUM
inlawrev-2575	142	33	-	-	SYM
inlawrev-2575	142	34	2	2	NUM
inlawrev-2575	142	35	.	.	NOUN
inlawrev-2575	142	36	39	39	NUM
inlawrev-2575	143	1	the	the	DET
inlawrev-2575	143	2	court	court	NOUN
inlawrev-2575	143	3	held	hold	VERB
inlawrev-2575	143	4	that	that	SCONJ
inlawrev-2575	143	5	,	,	PUNCT
inlawrev-2575	143	6	under	under	ADP
inlawrev-2575	143	7	the	the	DET
inlawrev-2575	143	8	participation	participation	NOUN
inlawrev-2575	143	9	agreement	agreement	NOUN
inlawrev-2575	143	10	,	,	PUNCT
inlawrev-2575	143	11	financial	financial	PROPN
inlawrev-2575	143	12	owned	own	VERB
inlawrev-2575	143	13	an	an	DET
inlawrev-2575	143	14	undivided	undivided	ADJ
inlawrev-2575	143	15	interest	interest	NOUN
inlawrev-2575	143	16	in	in	ADP
inlawrev-2575	143	17	the	the	DET
inlawrev-2575	143	18	original	original	ADJ
inlawrev-2575	143	19	loan	loan	NOUN
inlawrev-2575	143	20	from	from	ADP
inlawrev-2575	143	21	33435	33435	NUM
inlawrev-2575	143	22	n.e.2d	n.e.2d	NOUN
inlawrev-2575	143	23	68	68	NUM
inlawrev-2575	143	24	(	(	PUNCT
inlawrev-2575	143	25	ind	ind	NOUN
inlawrev-2575	143	26	.	.	PUNCT
inlawrev-2575	144	1	ct	ct	PROPN
inlawrev-2575	144	2	.	.	PUNCT
inlawrev-2575	145	1	app	app	PROPN
inlawrev-2575	145	2	.	.	PROPN
inlawrev-2575	145	3	1982	1982	NUM
inlawrev-2575	145	4	)	)	PUNCT
inlawrev-2575	145	5	.	.	PUNCT
inlawrev-2575	146	1	"	"	PUNCT
inlawrev-2575	146	2	i	i	PRON
inlawrev-2575	146	3	d.	d.	PROPN
inlawrev-2575	146	4	at	at	ADP
inlawrev-2575	146	5	70	70	NUM
inlawrev-2575	146	6	-	-	SYM
inlawrev-2575	146	7	72	72	NUM
inlawrev-2575	146	8	.	.	PUNCT
inlawrev-2575	147	1	"	"	PUNCT
inlawrev-2575	147	2	i	i	PRON
inlawrev-2575	147	3	d.	d.	PROPN
inlawrev-2575	147	4	at	at	ADP
inlawrev-2575	147	5	72	72	NUM
inlawrev-2575	147	6	.	.	PUNCT
inlawrev-2575	148	1	l6	l6	PROPN
inlawrev-2575	148	2	i	i	PRON
inlawrev-2575	148	3	d.	d.	PROPN
inlawrev-2575	148	4	while	while	SCONJ
inlawrev-2575	148	5	the	the	DET
inlawrev-2575	148	6	revenue	revenue	NOUN
inlawrev-2575	148	7	department	department	NOUN
inlawrev-2575	148	8	has	have	AUX
inlawrev-2575	148	9	promulgated	promulgate	VERB
inlawrev-2575	148	10	rules	rule	NOUN
inlawrev-2575	148	11	in	in	ADP
inlawrev-2575	148	12	the	the	DET
inlawrev-2575	148	13	gross	gross	ADJ
inlawrev-2575	148	14	income	income	NOUN
inlawrev-2575	148	15	tax	tax	NOUN
inlawrev-2575	148	16	area	area	NOUN
inlawrev-2575	148	17	as	as	ADP
inlawrev-2575	148	18	to	to	ADP
inlawrev-2575	148	19	the	the	DET
inlawrev-2575	148	20	establishment	establishment	NOUN
inlawrev-2575	148	21	of	of	ADP
inlawrev-2575	148	22	an	an	DET
inlawrev-2575	148	23	agency	agency	NOUN
inlawrev-2575	148	24	relationship	relationship	NOUN
inlawrev-2575	148	25	,	,	PUNCT
inlawrev-2575	148	26	45	45	NUM
inlawrev-2575	148	27	ind	ind	NOUN
inlawrev-2575	148	28	.	.	PUNCT
inlawrev-2575	149	1	admin	admin	PROPN
inlawrev-2575	149	2	.	.	PUNCT
inlawrev-2575	150	1	code	code	PROPN
inlawrev-2575	150	2	§	§	PROPN
inlawrev-2575	150	3	1	1	NUM
inlawrev-2575	150	4	-	-	SYM
inlawrev-2575	150	5	1	1	NUM
inlawrev-2575	150	6	-	-	SYM
inlawrev-2575	150	7	54	54	NUM
inlawrev-2575	150	8	(	(	PUNCT
inlawrev-2575	150	9	1979	1979	NUM
inlawrev-2575	150	10	)	)	PUNCT
inlawrev-2575	150	11	,	,	PUNCT
inlawrev-2575	150	12	no	no	DET
inlawrev-2575	150	13	such	such	ADJ
inlawrev-2575	150	14	regulations	regulation	NOUN
inlawrev-2575	150	15	exist	exist	VERB
inlawrev-2575	150	16	in	in	ADP
inlawrev-2575	150	17	the	the	DET
inlawrev-2575	150	18	intangibles	intangible	NOUN
inlawrev-2575	150	19	tax	tax	NOUN
inlawrev-2575	150	20	area	area	NOUN
inlawrev-2575	150	21	.	.	PUNCT
inlawrev-2575	151	1	11	11	NUM
inlawrev-2575	152	1	i	i	PRON
inlawrev-2575	152	2	d.	d.	PROPN
inlawrev-2575	152	3	at	at	ADP
inlawrev-2575	152	4	73	73	NUM
inlawrev-2575	152	5	.	.	PUNCT
inlawrev-2575	153	1	38	38	NUM
inlawrev-2575	153	2	ind	ind	NOUN
inlawrev-2575	153	3	.	.	PUNCT
inlawrev-2575	154	1	code	code	PROPN
inlawrev-2575	154	2	§	§	PROPN
inlawrev-2575	154	3	6	6	NUM
inlawrev-2575	154	4	-	-	SYM
inlawrev-2575	154	5	5.1	5.1	NUM
inlawrev-2575	154	6	-	-	PUNCT
inlawrev-2575	154	7	5	5	NUM
inlawrev-2575	154	8	-	-	SYM
inlawrev-2575	154	9	2	2	NUM
inlawrev-2575	154	10	(	(	PUNCT
inlawrev-2575	154	11	1982	1982	NUM
inlawrev-2575	154	12	)	)	PUNCT
inlawrev-2575	154	13	.	.	PUNCT
inlawrev-2575	155	1	39435	39435	NUM
inlawrev-2575	155	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	155	3	at	at	ADP
inlawrev-2575	155	4	73	73	NUM
inlawrev-2575	155	5	.	.	PUNCT
inlawrev-2575	156	1	326	326	NUM
inlawrev-2575	156	2	indiana	indiana	PROPN
inlawrev-2575	156	3	law	law	PROPN
inlawrev-2575	156	4	review	review	NOUN
inlawrev-2575	156	5	[	[	X
inlawrev-2575	156	6	vol	vol	NOUN
inlawrev-2575	156	7	.	.	PUNCT
inlawrev-2575	156	8	17:319	17:319	NUM
inlawrev-2575	157	1	the	the	DET
inlawrev-2575	157	2	bank	bank	NOUN
inlawrev-2575	157	3	to	to	ADP
inlawrev-2575	157	4	its	its	PRON
inlawrev-2575	157	5	customer	customer	NOUN
inlawrev-2575	157	6	.	.	PUNCT
inlawrev-2575	158	1	40	40	NUM
inlawrev-2575	158	2	consequently	consequently	ADV
inlawrev-2575	158	3	,	,	PUNCT
inlawrev-2575	158	4	since	since	SCONJ
inlawrev-2575	158	5	no	no	DET
inlawrev-2575	158	6	intercompany	intercompany	NOUN
inlawrev-2575	158	7	intangible	intangible	NOUN
inlawrev-2575	158	8	existed	exist	VERB
inlawrev-2575	158	9	,	,	PUNCT
inlawrev-2575	158	10	the	the	DET
inlawrev-2575	158	11	exemption41	exemption41	NOUN
inlawrev-2575	158	12	was	be	AUX
inlawrev-2575	158	13	not	not	PART
inlawrev-2575	158	14	applicable	applicable	ADJ
inlawrev-2575	158	15	.	.	PUNCT
inlawrev-2575	159	1	f.	f.	PROPN
inlawrev-2575	159	2	sales	sales	PROPN
inlawrev-2575	159	3	tax	tax	NOUN
inlawrev-2575	159	4	exemption	exemption	NOUN
inlawrev-2575	159	5	the	the	DET
inlawrev-2575	159	6	sales	sale	NOUN
inlawrev-2575	159	7	tax	tax	NOUN
inlawrev-2575	159	8	exemption42	exemption42	NOUN
inlawrev-2575	159	9	of	of	ADP
inlawrev-2575	159	10	food	food	NOUN
inlawrev-2575	159	11	for	for	ADP
inlawrev-2575	159	12	human	human	ADJ
inlawrev-2575	159	13	consumption	consumption	NOUN
inlawrev-2575	159	14	was	be	AUX
inlawrev-2575	159	15	construed	construe	VERB
inlawrev-2575	159	16	in	in	ADP
inlawrev-2575	159	17	beasley	beasley	PROPN
inlawrev-2575	159	18	v.	v.	ADP
inlawrev-2575	159	19	kwatnez	kwatnez	PROPN
inlawrev-2575	159	20	.	.	PUNCT
inlawrev-2575	160	1	ai	ai	VERB
inlawrev-2575	160	2	the	the	DET
inlawrev-2575	160	3	revenue	revenue	NOUN
inlawrev-2575	160	4	department	department	PROPN
inlawrev-2575	160	5	challenged	challenge	VERB
inlawrev-2575	160	6	the	the	DET
inlawrev-2575	160	7	taxpayer	taxpayer	NOUN
inlawrev-2575	160	8	's	's	PART
inlawrev-2575	160	9	claim	claim	NOUN
inlawrev-2575	160	10	that	that	SCONJ
inlawrev-2575	160	11	its	its	PRON
inlawrev-2575	160	12	sale	sale	NOUN
inlawrev-2575	160	13	of	of	ADP
inlawrev-2575	160	14	snack	snack	NOUN
inlawrev-2575	160	15	foods	food	NOUN
inlawrev-2575	160	16	,	,	PUNCT
inlawrev-2575	160	17	such	such	ADJ
inlawrev-2575	160	18	as	as	ADP
inlawrev-2575	160	19	potato	potato	NOUN
inlawrev-2575	160	20	chips	chip	NOUN
inlawrev-2575	160	21	,	,	PUNCT
inlawrev-2575	160	22	cookies	cookie	NOUN
inlawrev-2575	160	23	,	,	PUNCT
inlawrev-2575	160	24	and	and	CCONJ
inlawrev-2575	160	25	prepared	prepared	ADJ
inlawrev-2575	160	26	meats	meat	NOUN
inlawrev-2575	160	27	,	,	PUNCT
inlawrev-2575	160	28	was	be	AUX
inlawrev-2575	160	29	exempt	exempt	ADJ
inlawrev-2575	160	30	from	from	ADP
inlawrev-2575	160	31	sales	sale	NOUN
inlawrev-2575	160	32	taxation	taxation	NOUN
inlawrev-2575	160	33	under	under	ADP
inlawrev-2575	160	34	indiana	indiana	PROPN
inlawrev-2575	160	35	code	code	PROPN
inlawrev-2575	160	36	section	section	NOUN
inlawrev-2575	160	37	6	6	NUM
inlawrev-2575	160	38	-	-	SYM
inlawrev-2575	160	39	2.5	2.5	NUM
inlawrev-2575	160	40	-	-	PUNCT
inlawrev-2575	160	41	5	5	NUM
inlawrev-2575	160	42	-	-	PUNCT
inlawrev-2575	160	43	20(a	20(a	NUM
inlawrev-2575	160	44	)	)	PUNCT
inlawrev-2575	160	45	.	.	PUNCT
inlawrev-2575	161	1	44	44	NUM
inlawrev-2575	162	1	the	the	DET
inlawrev-2575	162	2	taxpayer	taxpayer	NOUN
inlawrev-2575	162	3	sold	sell	VERB
inlawrev-2575	162	4	the	the	DET
inlawrev-2575	162	5	snack	snack	NOUN
inlawrev-2575	162	6	foods	food	NOUN
inlawrev-2575	162	7	using	use	VERB
inlawrev-2575	162	8	cardboard	cardboard	NOUN
inlawrev-2575	162	9	display	display	NOUN
inlawrev-2575	162	10	containers	container	NOUN
inlawrev-2575	162	11	placed	place	VERB
inlawrev-2575	162	12	in	in	ADP
inlawrev-2575	162	13	over	over	ADP
inlawrev-2575	162	14	4000	4000	NUM
inlawrev-2575	162	15	offices	office	NOUN
inlawrev-2575	162	16	and	and	CCONJ
inlawrev-2575	162	17	business	business	NOUN
inlawrev-2575	162	18	locations	location	NOUN
inlawrev-2575	162	19	in	in	ADP
inlawrev-2575	162	20	indiana	indiana	PROPN
inlawrev-2575	162	21	.	.	PUNCT
inlawrev-2575	163	1	the	the	DET
inlawrev-2575	163	2	sales	sale	NOUN
inlawrev-2575	163	3	were	be	AUX
inlawrev-2575	163	4	procured	procure	VERB
inlawrev-2575	163	5	through	through	ADP
inlawrev-2575	163	6	a	a	DET
inlawrev-2575	163	7	self	self	NOUN
inlawrev-2575	163	8	-	-	PUNCT
inlawrev-2575	163	9	service	service	NOUN
inlawrev-2575	163	10	honor	honor	NOUN
inlawrev-2575	163	11	system	system	NOUN
inlawrev-2575	163	12	in	in	ADP
inlawrev-2575	163	13	which	which	PRON
inlawrev-2575	163	14	customers	customer	NOUN
inlawrev-2575	163	15	would	would	AUX
inlawrev-2575	163	16	simply	simply	ADV
inlawrev-2575	163	17	choose	choose	VERB
inlawrev-2575	163	18	one	one	NUM
inlawrev-2575	163	19	of	of	ADP
inlawrev-2575	163	20	the	the	DET
inlawrev-2575	163	21	displayed	display	VERB
inlawrev-2575	163	22	items	item	NOUN
inlawrev-2575	163	23	,	,	PUNCT
inlawrev-2575	163	24	manually	manually	ADV
inlawrev-2575	163	25	remove	remove	VERB
inlawrev-2575	163	26	the	the	DET
inlawrev-2575	163	27	item	item	NOUN
inlawrev-2575	163	28	,	,	PUNCT
inlawrev-2575	163	29	and	and	CCONJ
inlawrev-2575	163	30	deposit	deposit	VERB
inlawrev-2575	163	31	the	the	DET
inlawrev-2575	163	32	proper	proper	ADJ
inlawrev-2575	163	33	amount	amount	NOUN
inlawrev-2575	163	34	of	of	ADP
inlawrev-2575	163	35	change	change	NOUN
inlawrev-2575	163	36	in	in	ADP
inlawrev-2575	163	37	a	a	DET
inlawrev-2575	163	38	deposit	deposit	NOUN
inlawrev-2575	163	39	box	box	NOUN
inlawrev-2575	163	40	which	which	PRON
inlawrev-2575	163	41	was	be	AUX
inlawrev-2575	163	42	part	part	NOUN
inlawrev-2575	163	43	of	of	ADP
inlawrev-2575	163	44	the	the	DET
inlawrev-2575	163	45	display	display	NOUN
inlawrev-2575	163	46	container	container	NOUN
inlawrev-2575	163	47	.	.	PUNCT
inlawrev-2575	164	1	45	45	NUM
inlawrev-2575	164	2	initially	initially	ADV
inlawrev-2575	164	3	,	,	PUNCT
inlawrev-2575	164	4	the	the	DET
inlawrev-2575	164	5	court	court	NOUN
inlawrev-2575	164	6	observed	observe	VERB
inlawrev-2575	164	7	that	that	SCONJ
inlawrev-2575	164	8	exemption	exemption	NOUN
inlawrev-2575	164	9	statutes	statute	NOUN
inlawrev-2575	164	10	are	be	AUX
inlawrev-2575	164	11	strictly	strictly	ADV
inlawrev-2575	164	12	construed	construe	VERB
inlawrev-2575	164	13	in	in	ADP
inlawrev-2575	164	14	favor	favor	NOUN
inlawrev-2575	164	15	of	of	ADP
inlawrev-2575	164	16	taxation	taxation	NOUN
inlawrev-2575	164	17	and	and	CCONJ
inlawrev-2575	164	18	against	against	ADP
inlawrev-2575	164	19	exemption	exemption	NOUN
inlawrev-2575	164	20	,	,	PUNCT
inlawrev-2575	164	21	46	46	NUM
inlawrev-2575	164	22	and	and	CCONJ
inlawrev-2575	164	23	that	that	SCONJ
inlawrev-2575	164	24	the	the	DET
inlawrev-2575	164	25	taxpayer	taxpayer	NOUN
inlawrev-2575	164	26	has	have	VERB
inlawrev-2575	164	27	the	the	DET
inlawrev-2575	164	28	burden	burden	NOUN
inlawrev-2575	164	29	of	of	ADP
inlawrev-2575	164	30	showing	show	VERB
inlawrev-2575	164	31	that	that	SCONJ
inlawrev-2575	164	32	he	he	PRON
inlawrev-2575	164	33	complied	comply	VERB
inlawrev-2575	164	34	with	with	ADP
inlawrev-2575	164	35	the	the	DET
inlawrev-2575	164	36	strict	strict	ADJ
inlawrev-2575	164	37	letter	letter	NOUN
inlawrev-2575	164	38	of	of	ADP
inlawrev-2575	164	39	the	the	DET
inlawrev-2575	164	40	exemption	exemption	NOUN
inlawrev-2575	164	41	statute	statute	NOUN
inlawrev-2575	164	42	.	.	PUNCT
inlawrev-2575	165	1	47	47	NUM
inlawrev-2575	165	2	notwithstanding	notwithstanding	ADP
inlawrev-2575	165	3	its	its	PRON
inlawrev-2575	165	4	recognition	recognition	NOUN
inlawrev-2575	165	5	of	of	ADP
inlawrev-2575	165	6	these	these	DET
inlawrev-2575	165	7	general	general	ADJ
inlawrev-2575	165	8	principles	principle	NOUN
inlawrev-2575	165	9	,	,	PUNCT
inlawrev-2575	165	10	the	the	DET
inlawrev-2575	165	11	court	court	NOUN
inlawrev-2575	165	12	declined	decline	VERB
inlawrev-2575	165	13	to	to	PART
inlawrev-2575	165	14	eviscerate	eviscerate	VERB
inlawrev-2575	165	15	the	the	DET
inlawrev-2575	165	16	food	food	NOUN
inlawrev-2575	165	17	exemption	exemption	NOUN
inlawrev-2575	165	18	simply	simply	ADV
inlawrev-2575	165	19	because	because	SCONJ
inlawrev-2575	165	20	the	the	DET
inlawrev-2575	165	21	taxpayer	taxpayer	NOUN
inlawrev-2575	165	22	's	's	PART
inlawrev-2575	165	23	method	method	NOUN
inlawrev-2575	165	24	of	of	ADP
inlawrev-2575	165	25	selling	sell	VERB
inlawrev-2575	165	26	food	food	NOUN
inlawrev-2575	165	27	was	be	AUX
inlawrev-2575	165	28	unusual	unusual	ADJ
inlawrev-2575	165	29	.	.	PUNCT
inlawrev-2575	166	1	thus	thus	ADV
inlawrev-2575	166	2	,	,	PUNCT
inlawrev-2575	166	3	while	while	SCONJ
inlawrev-2575	166	4	the	the	DET
inlawrev-2575	166	5	food	food	NOUN
inlawrev-2575	166	6	exemption	exemption	NOUN
inlawrev-2575	166	7	is	be	AUX
inlawrev-2575	166	8	subject	subject	ADJ
inlawrev-2575	166	9	to	to	AUX
inlawrev-2575	166	10	express	express	VERB
inlawrev-2575	166	11	statutory	statutory	ADJ
inlawrev-2575	166	12	exceptions,48	exceptions,48	NOUN
inlawrev-2575	166	13	the	the	DET
inlawrev-2575	166	14	court	court	NOUN
inlawrev-2575	166	15	construed	construe	VERB
inlawrev-2575	166	16	the	the	DET
inlawrev-2575	166	17	pertinent	pertinent	ADJ
inlawrev-2575	166	18	exceptions	exception	NOUN
inlawrev-2575	166	19	narrowly	narrowly	ADV
inlawrev-2575	166	20	.	.	PUNCT
inlawrev-2575	167	1	40	40	NUM
inlawrev-2575	168	1	i	i	PRON
inlawrev-2575	168	2	d.	d.	PROPN
inlawrev-2575	168	3	4	4	NUM
inlawrev-2575	168	4	,	,	PUNCT
inlawrev-2575	168	5	ind	ind	NOUN
inlawrev-2575	168	6	.	.	PUNCT
inlawrev-2575	168	7	code	code	PROPN
inlawrev-2575	168	8	§	§	PROPN
inlawrev-2575	168	9	6	6	NUM
inlawrev-2575	168	10	-	-	SYM
inlawrev-2575	168	11	5.1	5.1	NUM
inlawrev-2575	168	12	-	-	PUNCT
inlawrev-2575	168	13	5	5	NUM
inlawrev-2575	168	14	-	-	SYM
inlawrev-2575	168	15	2	2	NUM
inlawrev-2575	168	16	(	(	PUNCT
inlawrev-2575	168	17	1982	1982	NUM
inlawrev-2575	168	18	)	)	PUNCT
inlawrev-2575	168	19	.	.	PUNCT
inlawrev-2575	169	1	a2	a2	PROPN
inlawrev-2575	170	1	i	i	PRON
inlawrev-2575	170	2	d.	d.	PROPN
inlawrev-2575	170	3	§	§	PROPN
inlawrev-2575	170	4	6	6	NUM
inlawrev-2575	170	5	-	-	SYM
inlawrev-2575	170	6	2.5	2.5	NUM
inlawrev-2575	170	7	-	-	PUNCT
inlawrev-2575	170	8	5	5	NUM
inlawrev-2575	170	9	-	-	SYM
inlawrev-2575	170	10	20	20	NUM
inlawrev-2575	170	11	.	.	PUNCT
inlawrev-2575	171	1	43	43	NUM
inlawrev-2575	171	2	445	445	NUM
inlawrev-2575	171	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	171	4	1028	1028	NUM
inlawrev-2575	171	5	(	(	PUNCT
inlawrev-2575	171	6	ind	ind	NOUN
inlawrev-2575	171	7	.	.	PUNCT
inlawrev-2575	172	1	ct	ct	PROPN
inlawrev-2575	172	2	.	.	PUNCT
inlawrev-2575	173	1	app	app	PROPN
inlawrev-2575	173	2	.	.	PROPN
inlawrev-2575	173	3	1983	1983	NUM
inlawrev-2575	173	4	)	)	PUNCT
inlawrev-2575	173	5	.	.	PUNCT
inlawrev-2575	174	1	44	44	NUM
inlawrev-2575	174	2	ind	ind	NOUN
inlawrev-2575	174	3	.	.	PUNCT
inlawrev-2575	175	1	code	code	PROPN
inlawrev-2575	175	2	§	§	PROPN
inlawrev-2575	175	3	6	6	NUM
inlawrev-2575	175	4	-	-	SYM
inlawrev-2575	175	5	2.5	2.5	NUM
inlawrev-2575	175	6	-	-	PUNCT
inlawrev-2575	175	7	5	5	NUM
inlawrev-2575	175	8	-	-	PUNCT
inlawrev-2575	175	9	20(a	20(a	NUM
inlawrev-2575	175	10	)	)	PUNCT
inlawrev-2575	175	11	(	(	PUNCT
inlawrev-2575	175	12	1982	1982	NUM
inlawrev-2575	175	13	)	)	PUNCT
inlawrev-2575	175	14	.	.	PUNCT
inlawrev-2575	176	1	45	45	NUM
inlawrev-2575	176	2	445	445	NUM
inlawrev-2575	176	3	n.e.2d	n.e.2d	NOUN
inlawrev-2575	176	4	at	at	ADP
inlawrev-2575	176	5	1029	1029	NUM
inlawrev-2575	176	6	.	.	PUNCT
inlawrev-2575	177	1	46see	46see	ADJ
inlawrev-2575	177	2	state	state	NOUN
inlawrev-2575	177	3	dep't	dep't	NOUN
inlawrev-2575	177	4	of	of	ADP
inlawrev-2575	177	5	revenue	revenue	NOUN
inlawrev-2575	177	6	v.	v.	ADP
inlawrev-2575	177	7	bethel	bethel	PROPN
inlawrev-2575	177	8	sanitarium	sanitarium	PROPN
inlawrev-2575	177	9	,	,	PUNCT
inlawrev-2575	177	10	inc	inc	PROPN
inlawrev-2575	177	11	.	.	PROPN
inlawrev-2575	177	12	,	,	PUNCT
inlawrev-2575	177	13	165	165	NUM
inlawrev-2575	177	14	ind	ind	NOUN
inlawrev-2575	177	15	.	.	PUNCT
inlawrev-2575	178	1	app	app	PROPN
inlawrev-2575	178	2	.	.	PROPN
inlawrev-2575	179	1	421	421	NUM
inlawrev-2575	179	2	,	,	PUNCT
inlawrev-2575	179	3	424	424	NUM
inlawrev-2575	179	4	,	,	PUNCT
inlawrev-2575	179	5	332	332	NUM
inlawrev-2575	179	6	n.e.2d	n.e.2d	NOUN
inlawrev-2575	179	7	808	808	NUM
inlawrev-2575	179	8	,	,	PUNCT
inlawrev-2575	179	9	811	811	NUM
inlawrev-2575	179	10	(	(	PUNCT
inlawrev-2575	179	11	1975	1975	NUM
inlawrev-2575	179	12	)	)	PUNCT
inlawrev-2575	179	13	;	;	PUNCT
inlawrev-2575	179	14	see	see	VERB
inlawrev-2575	179	15	also	also	ADV
inlawrev-2575	179	16	state	state	NOUN
inlawrev-2575	179	17	dep't	dep't	NOUN
inlawrev-2575	179	18	of	of	ADP
inlawrev-2575	179	19	revenue	revenue	NOUN
inlawrev-2575	179	20	v.	v.	ADP
inlawrev-2575	179	21	estate	estate	NOUN
inlawrev-2575	179	22	of	of	ADP
inlawrev-2575	179	23	powell	powell	PROPN
inlawrev-2575	179	24	,	,	PUNCT
inlawrev-2575	179	25	165	165	NUM
inlawrev-2575	179	26	ind	ind	NOUN
inlawrev-2575	179	27	.	.	PUNCT
inlawrev-2575	180	1	app	app	PROPN
inlawrev-2575	180	2	.	.	PROPN
inlawrev-2575	181	1	482	482	NUM
inlawrev-2575	181	2	,	,	PUNCT
inlawrev-2575	181	3	333	333	NUM
inlawrev-2575	181	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	181	5	92	92	NUM
inlawrev-2575	181	6	(	(	PUNCT
inlawrev-2575	181	7	1975	1975	NUM
inlawrev-2575	181	8	)	)	PUNCT
inlawrev-2575	181	9	(	(	PUNCT
inlawrev-2575	181	10	ambiguities	ambiguity	NOUN
inlawrev-2575	181	11	in	in	ADP
inlawrev-2575	181	12	exemption	exemption	NOUN
inlawrev-2575	181	13	statutes	statute	NOUN
inlawrev-2575	181	14	construed	construe	VERB
inlawrev-2575	181	15	against	against	ADP
inlawrev-2575	181	16	party	party	NOUN
inlawrev-2575	181	17	claiming	claim	VERB
inlawrev-2575	181	18	exemption	exemption	NOUN
inlawrev-2575	181	19	)	)	PUNCT
inlawrev-2575	181	20	;	;	PUNCT
inlawrev-2575	182	1	cf	cf	X
inlawrev-2575	182	2	.	.	PUNCT
inlawrev-2575	183	1	gross	gross	ADJ
inlawrev-2575	183	2	income	income	NOUN
inlawrev-2575	183	3	tax	tax	NOUN
inlawrev-2575	183	4	div	div	PROPN
inlawrev-2575	183	5	.	.	PUNCT
inlawrev-2575	184	1	v.	v.	PROPN
inlawrev-2575	184	2	l.s	l.s	PROPN
inlawrev-2575	184	3	.	.	PROPN
inlawrev-2575	184	4	ayres	ayres	PROPN
inlawrev-2575	184	5	&	&	CCONJ
inlawrev-2575	184	6	co.	co.	PROPN
inlawrev-2575	184	7	,	,	PUNCT
inlawrev-2575	184	8	233	233	NUM
inlawrev-2575	184	9	ind	ind	NOUN
inlawrev-2575	184	10	.	.	PUNCT
inlawrev-2575	185	1	194	194	NUM
inlawrev-2575	185	2	,	,	PUNCT
inlawrev-2575	185	3	118	118	NUM
inlawrev-2575	185	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	185	5	480	480	NUM
inlawrev-2575	185	6	(	(	PUNCT
inlawrev-2575	185	7	1954	1954	NUM
inlawrev-2575	185	8	)	)	PUNCT
inlawrev-2575	185	9	(	(	PUNCT
inlawrev-2575	185	10	general	general	ADJ
inlawrev-2575	185	11	rule	rule	NOUN
inlawrev-2575	185	12	that	that	SCONJ
inlawrev-2575	185	13	tax	tax	NOUN
inlawrev-2575	185	14	laws	law	NOUN
inlawrev-2575	185	15	are	be	AUX
inlawrev-2575	185	16	construed	construe	VERB
inlawrev-2575	185	17	against	against	ADP
inlawrev-2575	185	18	the	the	DET
inlawrev-2575	185	19	state	state	NOUN
inlawrev-2575	185	20	)	)	PUNCT
inlawrev-2575	185	21	.	.	PUNCT
inlawrev-2575	186	1	'	'	PUNCT
inlawrev-2575	186	2	"	"	PUNCT
inlawrev-2575	186	3	see	see	VERB
inlawrev-2575	186	4	city	city	NOUN
inlawrev-2575	186	5	of	of	ADP
inlawrev-2575	186	6	anderson	anderson	PROPN
inlawrev-2575	186	7	v.	v.	PROPN
inlawrev-2575	186	8	state	state	PROPN
inlawrev-2575	186	9	dep't	dep't	NOUN
inlawrev-2575	186	10	of	of	ADP
inlawrev-2575	186	11	revenue	revenue	NOUN
inlawrev-2575	186	12	,	,	PUNCT
inlawrev-2575	186	13	406	406	NUM
inlawrev-2575	186	14	n.e.2d	n.e.2d	NOUN
inlawrev-2575	186	15	346	346	NUM
inlawrev-2575	186	16	,	,	PUNCT
inlawrev-2575	186	17	350	350	NUM
inlawrev-2575	186	18	(	(	PUNCT
inlawrev-2575	186	19	ind	ind	NOUN
inlawrev-2575	186	20	.	.	PUNCT
inlawrev-2575	187	1	ct	ct	PROPN
inlawrev-2575	187	2	.	.	PUNCT
inlawrev-2575	188	1	app	app	PROPN
inlawrev-2575	188	2	.	.	PROPN
inlawrev-2575	189	1	1980	1980	NUM
inlawrev-2575	189	2	)	)	PUNCT
inlawrev-2575	189	3	.	.	PUNCT
inlawrev-2575	190	1	48	48	NUM
inlawrev-2575	190	2	ind	ind	PROPN
inlawrev-2575	190	3	.	.	PUNCT
inlawrev-2575	191	1	code	code	PROPN
inlawrev-2575	191	2	§	§	PROPN
inlawrev-2575	191	3	6	6	NUM
inlawrev-2575	191	4	-	-	SYM
inlawrev-2575	191	5	2.5	2.5	NUM
inlawrev-2575	191	6	-	-	PUNCT
inlawrev-2575	191	7	5	5	NUM
inlawrev-2575	191	8	-	-	PUNCT
inlawrev-2575	191	9	20(c	20(c	NUM
inlawrev-2575	191	10	)	)	PUNCT
inlawrev-2575	191	11	(	(	PUNCT
inlawrev-2575	191	12	1982	1982	NUM
inlawrev-2575	191	13	)	)	PUNCT
inlawrev-2575	191	14	provides	provide	VERB
inlawrev-2575	191	15	:	:	PUNCT
inlawrev-2575	191	16	(	(	PUNCT
inlawrev-2575	191	17	c	c	X
inlawrev-2575	191	18	)	)	PUNCT
inlawrev-2575	191	19	for	for	ADP
inlawrev-2575	191	20	purposes	purpose	NOUN
inlawrev-2575	191	21	of	of	ADP
inlawrev-2575	191	22	this	this	DET
inlawrev-2575	191	23	section	section	NOUN
inlawrev-2575	191	24	,	,	PUNCT
inlawrev-2575	191	25	the	the	DET
inlawrev-2575	191	26	term	term	NOUN
inlawrev-2575	191	27	"	"	PUNCT
inlawrev-2575	191	28	food	food	NOUN
inlawrev-2575	191	29	for	for	ADP
inlawrev-2575	191	30	human	human	ADJ
inlawrev-2575	191	31	consumption	consumption	NOUN
inlawrev-2575	191	32	"	"	PUNCT
inlawrev-2575	191	33	does	do	AUX
inlawrev-2575	191	34	not	not	PART
inlawrev-2575	191	35	include	include	VERB
inlawrev-2575	191	36	:	:	PUNCT
inlawrev-2575	191	37	(	(	PUNCT
inlawrev-2575	191	38	1	1	X
inlawrev-2575	191	39	)	)	PUNCT
inlawrev-2575	191	40	candy	candy	NOUN
inlawrev-2575	191	41	,	,	PUNCT
inlawrev-2575	191	42	confectionery	confectionery	NOUN
inlawrev-2575	191	43	,	,	PUNCT
inlawrev-2575	191	44	and	and	CCONJ
inlawrev-2575	191	45	chewing	chew	VERB
inlawrev-2575	191	46	gum	gum	NOUN
inlawrev-2575	191	47	;	;	PUNCT
inlawrev-2575	191	48	(	(	PUNCT
inlawrev-2575	191	49	2	2	X
inlawrev-2575	191	50	)	)	PUNCT
inlawrev-2575	191	51	alcoholic	alcoholic	ADJ
inlawrev-2575	191	52	beverages	beverage	NOUN
inlawrev-2575	191	53	;	;	PUNCT
inlawrev-2575	191	54	(	(	PUNCT
inlawrev-2575	191	55	3	3	X
inlawrev-2575	191	56	)	)	PUNCT
inlawrev-2575	191	57	cocktail	cocktail	NOUN
inlawrev-2575	191	58	mixes	mix	NOUN
inlawrev-2575	191	59	;	;	PUNCT
inlawrev-2575	191	60	(	(	PUNCT
inlawrev-2575	191	61	4	4	X
inlawrev-2575	191	62	)	)	PUNCT
inlawrev-2575	191	63	soft	soft	ADJ
inlawrev-2575	191	64	drinks	drink	NOUN
inlawrev-2575	191	65	,	,	PUNCT
inlawrev-2575	191	66	sodas	soda	NOUN
inlawrev-2575	191	67	,	,	PUNCT
inlawrev-2575	191	68	and	and	CCONJ
inlawrev-2575	191	69	other	other	ADJ
inlawrev-2575	191	70	similar	similar	ADJ
inlawrev-2575	191	71	beverages	beverage	NOUN
inlawrev-2575	191	72	;	;	PUNCT
inlawrev-2575	191	73	(	(	PUNCT
inlawrev-2575	191	74	5	5	X
inlawrev-2575	191	75	)	)	PUNCT
inlawrev-2575	191	76	medicines	medicine	NOUN
inlawrev-2575	191	77	,	,	PUNCT
inlawrev-2575	191	78	tonics	tonic	NOUN
inlawrev-2575	191	79	,	,	PUNCT
inlawrev-2575	191	80	vitamins	vitamin	NOUN
inlawrev-2575	191	81	,	,	PUNCT
inlawrev-2575	191	82	and	and	CCONJ
inlawrev-2575	191	83	other	other	ADJ
inlawrev-2575	191	84	dietary	dietary	ADJ
inlawrev-2575	191	85	supplements	supplement	NOUN
inlawrev-2575	191	86	;	;	PUNCT
inlawrev-2575	191	87	(	(	PUNCT
inlawrev-2575	191	88	6	6	X
inlawrev-2575	191	89	)	)	PUNCT
inlawrev-2575	191	90	water	water	NOUN
inlawrev-2575	191	91	,	,	PUNCT
inlawrev-2575	191	92	mineral	mineral	NOUN
inlawrev-2575	191	93	water	water	NOUN
inlawrev-2575	191	94	,	,	PUNCT
inlawrev-2575	191	95	carbonated	carbonated	ADJ
inlawrev-2575	191	96	water	water	NOUN
inlawrev-2575	191	97	and	and	CCONJ
inlawrev-2575	191	98	ice	ice	NOUN
inlawrev-2575	191	99	;	;	PUNCT
inlawrev-2575	191	100	(	(	PUNCT
inlawrev-2575	191	101	7	7	X
inlawrev-2575	191	102	)	)	PUNCT
inlawrev-2575	191	103	pet	pet	ADJ
inlawrev-2575	191	104	food	food	NOUN
inlawrev-2575	191	105	;	;	PUNCT
inlawrev-2575	191	106	(	(	PUNCT
inlawrev-2575	191	107	8)	8)	NUM
inlawrev-2575	191	108	food	food	NOUN
inlawrev-2575	191	109	furnished	furnish	VERB
inlawrev-2575	191	110	,	,	PUNCT
inlawrev-2575	191	111	prepared	prepare	VERB
inlawrev-2575	191	112	,	,	PUNCT
inlawrev-2575	191	113	or	or	CCONJ
inlawrev-2575	191	114	served	serve	VERB
inlawrev-2575	191	115	for	for	ADP
inlawrev-2575	191	116	consumption	consumption	NOUN
inlawrev-2575	191	117	at	at	ADP
inlawrev-2575	191	118	a	a	DET
inlawrev-2575	191	119	location	location	NOUN
inlawrev-2575	191	120	,	,	PUNCT
inlawrev-2575	191	121	or	or	CCONJ
inlawrev-2575	191	122	on	on	ADP
inlawrev-2575	191	123	equipment	equipment	NOUN
inlawrev-2575	191	124	,	,	PUNCT
inlawrev-2575	191	125	provided	provide	VERB
inlawrev-2575	191	126	by	by	ADP
inlawrev-2575	191	127	the	the	DET
inlawrev-2575	191	128	retail	retail	ADJ
inlawrev-2575	191	129	merchant	merchant	NOUN
inlawrev-2575	191	130	;	;	PUNCT
inlawrev-2575	191	131	(	(	PUNCT
inlawrev-2575	191	132	9	9	X
inlawrev-2575	191	133	)	)	PUNCT
inlawrev-2575	191	134	meals	meal	NOUN
inlawrev-2575	191	135	served	serve	VERB
inlawrev-2575	191	136	by	by	ADP
inlawrev-2575	191	137	a	a	DET
inlawrev-2575	191	138	retail	retail	ADJ
inlawrev-2575	191	139	merchant	merchant	NOUN
inlawrev-2575	191	140	off	off	ADP
inlawrev-2575	191	141	his	his	PRON
inlawrev-2575	191	142	premises	premise	NOUN
inlawrev-2575	191	143	;	;	PUNCT
inlawrev-2575	191	144	1	1	NUM
inlawrev-2575	191	145	984	984	NUM
inlawrev-2575	191	146	]	]	PUNCT
inlawrev-2575	191	147	sur	sur	PROPN
inlawrev-2575	191	148	vey	vey	NOUN
inlawrev-2575	191	149	—	—	PUNCT
inlawrev-2575	191	150	taxa	taxa	NOUN
inlawrev-2575	191	151	tion	tion	NOUN
inlawrev-2575	191	152	327	327	NUM
inlawrev-2575	191	153	the	the	DET
inlawrev-2575	191	154	revenue	revenue	NOUN
inlawrev-2575	191	155	department	department	PROPN
inlawrev-2575	191	156	argued	argue	VERB
inlawrev-2575	191	157	that	that	SCONJ
inlawrev-2575	191	158	the	the	DET
inlawrev-2575	191	159	sales	sale	NOUN
inlawrev-2575	191	160	were	be	AUX
inlawrev-2575	191	161	taxable	taxable	ADJ
inlawrev-2575	191	162	as	as	ADP
inlawrev-2575	191	163	confectionery	confectionery	NOUN
inlawrev-2575	191	164	,	,	PUNCT
inlawrev-2575	191	165	49	49	NUM
inlawrev-2575	191	166	an	an	DET
inlawrev-2575	191	167	exception	exception	NOUN
inlawrev-2575	191	168	to	to	ADP
inlawrev-2575	191	169	the	the	DET
inlawrev-2575	191	170	food	food	NOUN
inlawrev-2575	191	171	for	for	ADP
inlawrev-2575	191	172	human	human	ADJ
inlawrev-2575	191	173	consumption	consumption	NOUN
inlawrev-2575	191	174	exemption	exemption	NOUN
inlawrev-2575	191	175	.	.	PUNCT
inlawrev-2575	192	1	the	the	DET
inlawrev-2575	192	2	court	court	NOUN
inlawrev-2575	192	3	disagreed	disagree	VERB
inlawrev-2575	192	4	,	,	PUNCT
inlawrev-2575	192	5	50	50	NUM
inlawrev-2575	192	6	based	base	VERB
inlawrev-2575	192	7	upon	upon	SCONJ
inlawrev-2575	192	8	a	a	DET
inlawrev-2575	192	9	narrow	narrow	ADJ
inlawrev-2575	192	10	definition	definition	NOUN
inlawrev-2575	192	11	of	of	ADP
inlawrev-2575	192	12	confectionery	confectionery	NOUN
inlawrev-2575	192	13	promulgated	promulgate	VERB
inlawrev-2575	192	14	by	by	ADP
inlawrev-2575	192	15	the	the	DET
inlawrev-2575	192	16	department	department	NOUN
inlawrev-2575	192	17	itself	itself	PRON
inlawrev-2575	192	18	.	.	PUNCT
inlawrev-2575	193	1	51	51	NUM
inlawrev-2575	193	2	the	the	DET
inlawrev-2575	193	3	revenue	revenue	NOUN
inlawrev-2575	193	4	department	department	PROPN
inlawrev-2575	193	5	also	also	ADV
inlawrev-2575	193	6	contended	contend	VERB
inlawrev-2575	193	7	that	that	SCONJ
inlawrev-2575	193	8	the	the	DET
inlawrev-2575	193	9	taxpayer	taxpayer	NOUN
inlawrev-2575	193	10	,	,	PUNCT
inlawrev-2575	193	11	by	by	ADP
inlawrev-2575	193	12	placing	place	VERB
inlawrev-2575	193	13	his	his	PRON
inlawrev-2575	193	14	cardboard	cardboard	NOUN
inlawrev-2575	193	15	display	display	NOUN
inlawrev-2575	193	16	containers	container	NOUN
inlawrev-2575	193	17	in	in	ADP
inlawrev-2575	193	18	various	various	ADJ
inlawrev-2575	193	19	business	business	NOUN
inlawrev-2575	193	20	locations	location	NOUN
inlawrev-2575	193	21	,	,	PUNCT
inlawrev-2575	193	22	was	be	AUX
inlawrev-2575	193	23	actually	actually	ADV
inlawrev-2575	193	24	conducting	conduct	VERB
inlawrev-2575	193	25	a	a	DET
inlawrev-2575	193	26	portion	portion	NOUN
inlawrev-2575	193	27	of	of	ADP
inlawrev-2575	193	28	his	his	PRON
inlawrev-2575	193	29	business	business	NOUN
inlawrev-2575	193	30	at	at	ADP
inlawrev-2575	193	31	such	such	ADJ
inlawrev-2575	193	32	locations	location	NOUN
inlawrev-2575	193	33	.	.	PUNCT
inlawrev-2575	194	1	the	the	DET
inlawrev-2575	194	2	food	food	NOUN
inlawrev-2575	194	3	exemption	exemption	NOUN
inlawrev-2575	194	4	does	do	AUX
inlawrev-2575	194	5	not	not	PART
inlawrev-2575	194	6	cover	cover	VERB
inlawrev-2575	194	7	the	the	DET
inlawrev-2575	194	8	sale	sale	NOUN
inlawrev-2575	194	9	of	of	ADP
inlawrev-2575	194	10	food	food	NOUN
inlawrev-2575	194	11	served	serve	VERB
inlawrev-2575	194	12	"	"	PUNCT
inlawrev-2575	194	13	for	for	ADP
inlawrev-2575	194	14	immediate	immediate	ADJ
inlawrev-2575	194	15	consumption	consumption	NOUN
inlawrev-2575	194	16	on	on	ADP
inlawrev-2575	194	17	or	or	CCONJ
inlawrev-2575	194	18	near	near	ADP
inlawrev-2575	194	19	the	the	DET
inlawrev-2575	194	20	merchant	merchant	NOUN
inlawrev-2575	194	21	's	's	PART
inlawrev-2575	194	22	premises	premise	NOUN
inlawrev-2575	194	23	"	"	PUNCT
inlawrev-2575	194	24	52	52	NUM
inlawrev-2575	194	25	or	or	CCONJ
inlawrev-2575	194	26	"	"	PUNCT
inlawrev-2575	194	27	for	for	ADP
inlawrev-2575	194	28	consumption	consumption	NOUN
inlawrev-2575	194	29	at	at	ADP
inlawrev-2575	194	30	a	a	DET
inlawrev-2575	194	31	location	location	NOUN
inlawrev-2575	194	32	.	.	PUNCT
inlawrev-2575	194	33	.	.	PUNCT
inlawrev-2575	195	1	.	.	PUNCT
inlawrev-2575	196	1	provided	provide	VERB
inlawrev-2575	196	2	by	by	ADP
inlawrev-2575	196	3	the	the	DET
inlawrev-2575	196	4	retail	retail	ADJ
inlawrev-2575	196	5	merchant	merchant	NOUN
inlawrev-2575	196	6	.	.	PUNCT
inlawrev-2575	196	7	"	"	PUNCT
inlawrev-2575	197	1	53	53	NUM
inlawrev-2575	197	2	the	the	DET
inlawrev-2575	197	3	court	court	NOUN
inlawrev-2575	197	4	of	of	ADP
inlawrev-2575	197	5	appeals	appeals	PROPN
inlawrev-2575	197	6	found	find	VERB
inlawrev-2575	197	7	these	these	DET
inlawrev-2575	197	8	exceptions	exception	NOUN
inlawrev-2575	197	9	clearly	clearly	ADV
inlawrev-2575	197	10	inapplicable	inapplicable	ADJ
inlawrev-2575	197	11	to	to	ADP
inlawrev-2575	197	12	the	the	DET
inlawrev-2575	197	13	taxpayer	taxpayer	NOUN
inlawrev-2575	197	14	's	's	PART
inlawrev-2575	197	15	business	business	NOUN
inlawrev-2575	197	16	enterprise	enterprise	NOUN
inlawrev-2575	197	17	.	.	PUNCT
inlawrev-2575	198	1	because	because	SCONJ
inlawrev-2575	198	2	the	the	DET
inlawrev-2575	198	3	taxpayer	taxpayer	NOUN
inlawrev-2575	198	4	placed	place	VERB
inlawrev-2575	198	5	his	his	PRON
inlawrev-2575	198	6	cardboard	cardboard	NOUN
inlawrev-2575	198	7	display	display	NOUN
inlawrev-2575	198	8	containers	container	NOUN
inlawrev-2575	198	9	in	in	ADP
inlawrev-2575	198	10	several	several	ADJ
inlawrev-2575	198	11	thousand	thousand	NUM
inlawrev-2575	198	12	business	business	NOUN
inlawrev-2575	198	13	premises	premise	NOUN
inlawrev-2575	198	14	,	,	PUNCT
inlawrev-2575	198	15	he	he	PRON
inlawrev-2575	198	16	could	could	AUX
inlawrev-2575	198	17	not	not	PART
inlawrev-2575	198	18	be	be	AUX
inlawrev-2575	198	19	considered	consider	VERB
inlawrev-2575	198	20	"	"	PUNCT
inlawrev-2575	198	21	the	the	DET
inlawrev-2575	198	22	provider	provider	NOUN
inlawrev-2575	198	23	of	of	ADP
inlawrev-2575	198	24	the	the	DET
inlawrev-2575	198	25	business	business	NOUN
inlawrev-2575	198	26	premises	premise	NOUN
inlawrev-2575	198	27	where	where	SCONJ
inlawrev-2575	198	28	the	the	DET
inlawrev-2575	198	29	sales	sale	NOUN
inlawrev-2575	198	30	occurred	occur	VERB
inlawrev-2575	198	31	.	.	PUNCT
inlawrev-2575	198	32	"	"	PUNCT
inlawrev-2575	199	1	54	54	NUM
inlawrev-2575	199	2	therefore	therefore	ADV
inlawrev-2575	199	3	,	,	PUNCT
inlawrev-2575	199	4	the	the	DET
inlawrev-2575	199	5	taxpayer	taxpayer	NOUN
inlawrev-2575	199	6	's	's	PART
inlawrev-2575	199	7	sales	sale	NOUN
inlawrev-2575	199	8	were	be	AUX
inlawrev-2575	199	9	not	not	PART
inlawrev-2575	199	10	made	make	VERB
inlawrev-2575	199	11	"	"	PUNCT
inlawrev-2575	199	12	for	for	ADP
inlawrev-2575	199	13	immediate	immediate	ADJ
inlawrev-2575	199	14	consumption	consumption	NOUN
inlawrev-2575	199	15	on	on	ADP
inlawrev-2575	199	16	or	or	CCONJ
inlawrev-2575	199	17	near	near	ADP
inlawrev-2575	199	18	the	the	DET
inlawrev-2575	199	19	merchant	merchant	NOUN
inlawrev-2575	199	20	's	's	PART
inlawrev-2575	199	21	premises	premise	NOUN
inlawrev-2575	199	22	"	"	PUNCT
inlawrev-2575	199	23	55	55	NUM
inlawrev-2575	199	24	or	or	CCONJ
inlawrev-2575	199	25	"	"	PUNCT
inlawrev-2575	199	26	for	for	ADP
inlawrev-2575	199	27	consumption	consumption	NOUN
inlawrev-2575	199	28	at	at	ADP
inlawrev-2575	199	29	a	a	DET
inlawrev-2575	199	30	location	location	NOUN
inlawrev-2575	199	31	.	.	PUNCT
inlawrev-2575	199	32	.	.	PUNCT
inlawrev-2575	200	1	.	.	PUNCT
inlawrev-2575	201	1	provided	provide	VERB
inlawrev-2575	201	2	by	by	ADP
inlawrev-2575	201	3	the	the	DET
inlawrev-2575	201	4	retail	retail	ADJ
inlawrev-2575	201	5	merchant	merchant	NOUN
inlawrev-2575	201	6	.	.	PUNCT
inlawrev-2575	201	7	"	"	PUNCT
inlawrev-2575	202	1	56	56	NUM
inlawrev-2575	202	2	finally	finally	ADV
inlawrev-2575	202	3	,	,	PUNCT
inlawrev-2575	202	4	the	the	DET
inlawrev-2575	202	5	revenue	revenue	NOUN
inlawrev-2575	202	6	department	department	PROPN
inlawrev-2575	202	7	argued	argue	VERB
inlawrev-2575	202	8	that	that	SCONJ
inlawrev-2575	202	9	the	the	DET
inlawrev-2575	202	10	cardboard	cardboard	NOUN
inlawrev-2575	202	11	display	display	NOUN
inlawrev-2575	202	12	containers	container	NOUN
inlawrev-2575	202	13	used	use	VERB
inlawrev-2575	202	14	by	by	ADP
inlawrev-2575	202	15	the	the	DET
inlawrev-2575	202	16	taxpayer	taxpayer	NOUN
inlawrev-2575	202	17	could	could	AUX
inlawrev-2575	202	18	be	be	AUX
inlawrev-2575	202	19	characterized	characterize	VERB
inlawrev-2575	202	20	as	as	ADP
inlawrev-2575	202	21	"	"	PUNCT
inlawrev-2575	202	22	vending	vend	VERB
inlawrev-2575	202	23	machines	machine	NOUN
inlawrev-2575	202	24	.	.	PUNCT
inlawrev-2575	202	25	"	"	PUNCT
inlawrev-2575	203	1	sales	sale	NOUN
inlawrev-2575	203	2	from	from	ADP
inlawrev-2575	203	3	a	a	DET
inlawrev-2575	203	4	vending	vend	VERB
inlawrev-2575	203	5	machine	machine	NOUN
inlawrev-2575	203	6	are	be	AUX
inlawrev-2575	203	7	statutorily	statutorily	ADV
inlawrev-2575	203	8	excluded	exclude	VERB
inlawrev-2575	203	9	from	from	ADP
inlawrev-2575	203	10	the	the	DET
inlawrev-2575	203	11	food	food	NOUN
inlawrev-2575	203	12	exemption	exemption	NOUN
inlawrev-2575	203	13	.	.	PUNCT
inlawrev-2575	204	1	57	57	NUM
inlawrev-2575	204	2	while	while	SCONJ
inlawrev-2575	204	3	the	the	DET
inlawrev-2575	204	4	revenue	revenue	NOUN
inlawrev-2575	204	5	department	department	PROPN
inlawrev-2575	204	6	sought	seek	VERB
inlawrev-2575	204	7	a	a	DET
inlawrev-2575	204	8	functional	functional	ADJ
inlawrev-2575	204	9	interpretation	interpretation	NOUN
inlawrev-2575	204	10	of	of	ADP
inlawrev-2575	204	11	the	the	DET
inlawrev-2575	204	12	vending	vend	VERB
inlawrev-2575	204	13	machine	machine	NOUN
inlawrev-2575	204	14	provision	provision	NOUN
inlawrev-2575	204	15	,	,	PUNCT
inlawrev-2575	204	16	58	58	NUM
inlawrev-2575	204	17	the	the	DET
inlawrev-2575	204	18	court	court	NOUN
inlawrev-2575	204	19	of	of	ADP
inlawrev-2575	204	20	appeals	appeal	NOUN
inlawrev-2575	204	21	(	(	PUNCT
inlawrev-2575	204	22	10	10	NUM
inlawrev-2575	204	23	)	)	PUNCT
inlawrev-2575	204	24	food	food	NOUN
inlawrev-2575	204	25	sold	sell	VERB
inlawrev-2575	204	26	by	by	ADP
inlawrev-2575	204	27	a	a	DET
inlawrev-2575	204	28	retail	retail	ADJ
inlawrev-2575	204	29	merchant	merchant	NOUN
inlawrev-2575	204	30	who	who	PRON
inlawrev-2575	204	31	ordinarily	ordinarily	ADV
inlawrev-2575	204	32	bags	bag	VERB
inlawrev-2575	204	33	,	,	PUNCT
inlawrev-2575	204	34	wraps	wrap	NOUN
inlawrev-2575	204	35	,	,	PUNCT
inlawrev-2575	204	36	or	or	CCONJ
inlawrev-2575	204	37	packages	package	VERB
inlawrev-2575	204	38	the	the	DET
inlawrev-2575	204	39	food	food	NOUN
inlawrev-2575	204	40	for	for	ADP
inlawrev-2575	204	41	immediate	immediate	ADJ
inlawrev-2575	204	42	consumption	consumption	NOUN
inlawrev-2575	204	43	on	on	ADP
inlawrev-2575	204	44	or	or	CCONJ
inlawrev-2575	204	45	near	near	ADP
inlawrev-2575	204	46	the	the	DET
inlawrev-2575	204	47	merchant	merchant	NOUN
inlawrev-2575	204	48	's	's	PART
inlawrev-2575	204	49	premises	premise	NOUN
inlawrev-2575	204	50	,	,	PUNCT
inlawrev-2575	204	51	including	include	VERB
inlawrev-2575	204	52	food	food	NOUN
inlawrev-2575	204	53	sold	sell	VERB
inlawrev-2575	204	54	on	on	ADP
inlawrev-2575	204	55	a	a	DET
inlawrev-2575	204	56	"	"	PUNCT
inlawrev-2575	204	57	take	take	VERB
inlawrev-2575	204	58	out	out	ADP
inlawrev-2575	204	59	"	"	PUNCT
inlawrev-2575	204	60	or	or	CCONJ
inlawrev-2575	204	61	"	"	PUNCT
inlawrev-2575	204	62	to	to	PART
inlawrev-2575	204	63	go	go	VERB
inlawrev-2575	204	64	"	"	PUNCT
inlawrev-2575	204	65	basis	basis	NOUN
inlawrev-2575	204	66	;	;	PUNCT
inlawrev-2575	204	67	and	and	CCONJ
inlawrev-2575	204	68	(	(	PUNCT
inlawrev-2575	204	69	11	11	NUM
inlawrev-2575	204	70	)	)	PUNCT
inlawrev-2575	204	71	food	food	NOUN
inlawrev-2575	204	72	sold	sell	VERB
inlawrev-2575	204	73	through	through	ADP
inlawrev-2575	204	74	a	a	DET
inlawrev-2575	204	75	vending	vend	VERB
inlawrev-2575	204	76	machine	machine	NOUN
inlawrev-2575	204	77	or	or	CCONJ
inlawrev-2575	204	78	by	by	ADP
inlawrev-2575	204	79	a	a	DET
inlawrev-2575	204	80	street	street	NOUN
inlawrev-2575	204	81	vendor	vendor	NOUN
inlawrev-2575	204	82	.	.	PUNCT
inlawrev-2575	205	1	49	49	NUM
inlawrev-2575	205	2	m	m	PROPN
inlawrev-2575	205	3	§	§	PROPN
inlawrev-2575	205	4	6	6	NUM
inlawrev-2575	205	5	-	-	SYM
inlawrev-2575	205	6	2.5	2.5	NUM
inlawrev-2575	205	7	-	-	PUNCT
inlawrev-2575	205	8	5	5	NUM
inlawrev-2575	205	9	-	-	PUNCT
inlawrev-2575	205	10	20(c)(l	20(c)(l	NUM
inlawrev-2575	205	11	)	)	PUNCT
inlawrev-2575	205	12	.	.	PUNCT
inlawrev-2575	206	1	50445	50445	NUM
inlawrev-2575	206	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	206	3	at	at	ADP
inlawrev-2575	206	4	1031	1031	NUM
inlawrev-2575	206	5	.	.	PUNCT
inlawrev-2575	207	1	5	5	NUM
inlawrev-2575	207	2	'	'	NUM
inlawrev-2575	207	3	the	the	DET
inlawrev-2575	207	4	department	department	NOUN
inlawrev-2575	207	5	of	of	ADP
inlawrev-2575	207	6	revenue	revenue	NOUN
inlawrev-2575	207	7	defined	define	VERB
inlawrev-2575	207	8	confectionary	confectionary	ADJ
inlawrev-2575	207	9	items	item	NOUN
inlawrev-2575	207	10	as	as	ADP
inlawrev-2575	207	11	:	:	PUNCT
inlawrev-2575	207	12	preparations	preparation	NOUN
inlawrev-2575	207	13	of	of	ADP
inlawrev-2575	207	14	fruits	fruit	NOUN
inlawrev-2575	207	15	,	,	PUNCT
inlawrev-2575	207	16	nuts	nut	NOUN
inlawrev-2575	207	17	or	or	CCONJ
inlawrev-2575	207	18	popcorn	popcorn	NOUN
inlawrev-2575	207	19	in	in	ADP
inlawrev-2575	207	20	combination	combination	NOUN
inlawrev-2575	207	21	with	with	ADP
inlawrev-2575	207	22	chocolate	chocolate	NOUN
inlawrev-2575	207	23	,	,	PUNCT
inlawrev-2575	207	24	sugar	sugar	NOUN
inlawrev-2575	207	25	,	,	PUNCT
inlawrev-2575	207	26	honey	honey	NOUN
inlawrev-2575	207	27	,	,	PUNCT
inlawrev-2575	207	28	candy	candy	NOUN
inlawrev-2575	207	29	,	,	PUNCT
inlawrev-2575	207	30	or	or	CCONJ
inlawrev-2575	207	31	other	other	ADJ
inlawrev-2575	207	32	confectionery	confectionery	NOUN
inlawrev-2575	207	33	,	,	PUNCT
inlawrev-2575	207	34	unless	unless	SCONJ
inlawrev-2575	207	35	sold	sell	VERB
inlawrev-2575	207	36	for	for	ADP
inlawrev-2575	207	37	cooking	cooking	NOUN
inlawrev-2575	207	38	purposes	purpose	NOUN
inlawrev-2575	207	39	,	,	PUNCT
inlawrev-2575	207	40	are	be	AUX
inlawrev-2575	207	41	not	not	PART
inlawrev-2575	207	42	considered	consider	VERB
inlawrev-2575	207	43	exempt	exempt	ADJ
inlawrev-2575	207	44	"	"	PUNCT
inlawrev-2575	207	45	food	food	NOUN
inlawrev-2575	207	46	"	"	PUNCT
inlawrev-2575	207	47	items	item	NOUN
inlawrev-2575	207	48	.	.	PUNCT
inlawrev-2575	208	1	the	the	DET
inlawrev-2575	208	2	method	method	NOUN
inlawrev-2575	208	3	used	use	VERB
inlawrev-2575	208	4	in	in	ADP
inlawrev-2575	208	5	packaging	packaging	NOUN
inlawrev-2575	208	6	and	and	CCONJ
inlawrev-2575	208	7	distributing	distribute	VERB
inlawrev-2575	208	8	these	these	DET
inlawrev-2575	208	9	preparations	preparation	NOUN
inlawrev-2575	208	10	,	,	PUNCT
inlawrev-2575	208	11	including	include	VERB
inlawrev-2575	208	12	the	the	DET
inlawrev-2575	208	13	kind	kind	NOUN
inlawrev-2575	208	14	and	and	CCONJ
inlawrev-2575	208	15	size	size	NOUN
inlawrev-2575	208	16	of	of	ADP
inlawrev-2575	208	17	container	container	NOUN
inlawrev-2575	208	18	used	use	VERB
inlawrev-2575	208	19	,	,	PUNCT
inlawrev-2575	208	20	will	will	AUX
inlawrev-2575	208	21	be	be	AUX
inlawrev-2575	208	22	considered	consider	VERB
inlawrev-2575	208	23	in	in	ADP
inlawrev-2575	208	24	determing	determe	VERB
inlawrev-2575	208	25	[	[	PUNCT
inlawrev-2575	208	26	sic	sic	ADJ
inlawrev-2575	208	27	]	]	PUNCT
inlawrev-2575	208	28	the	the	DET
inlawrev-2575	208	29	primary	primary	ADJ
inlawrev-2575	208	30	use	use	NOUN
inlawrev-2575	208	31	for	for	ADP
inlawrev-2575	208	32	which	which	PRON
inlawrev-2575	208	33	these	these	DET
inlawrev-2575	208	34	preparations	preparation	NOUN
inlawrev-2575	208	35	are	be	AUX
inlawrev-2575	208	36	sold	sell	VERB
inlawrev-2575	208	37	.	.	PUNCT
inlawrev-2575	209	1	445	445	NUM
inlawrev-2575	209	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	209	3	at	at	ADP
inlawrev-2575	209	4	1030	1030	NUM
inlawrev-2575	209	5	(	(	PUNCT
inlawrev-2575	209	6	quoting	quote	VERB
inlawrev-2575	209	7	department	department	NOUN
inlawrev-2575	209	8	of	of	ADP
inlawrev-2575	209	9	revenue	revenue	NOUN
inlawrev-2575	209	10	circular	circular	NOUN
inlawrev-2575	209	11	(	(	PUNCT
inlawrev-2575	209	12	revised	revise	VERB
inlawrev-2575	209	13	)	)	PUNCT
inlawrev-2575	209	14	st-6	st-6	X
inlawrev-2575	209	15	(	(	PUNCT
inlawrev-2575	209	16	1973	1973	NUM
inlawrev-2575	209	17	)	)	PUNCT
inlawrev-2575	209	18	)	)	PUNCT
inlawrev-2575	209	19	.	.	PUNCT
inlawrev-2575	210	1	5	5	NUM
inlawrev-2575	210	2	tnd	tnd	PROPN
inlawrev-2575	210	3	.	.	PUNCT
inlawrev-2575	210	4	code	code	PROPN
inlawrev-2575	210	5	§	§	PROPN
inlawrev-2575	210	6	6	6	NUM
inlawrev-2575	210	7	-	-	SYM
inlawrev-2575	210	8	2.5	2.5	NUM
inlawrev-2575	210	9	-	-	PUNCT
inlawrev-2575	210	10	5	5	NUM
inlawrev-2575	210	11	-	-	PUNCT
inlawrev-2575	210	12	20(c)(10	20(c)(10	NUM
inlawrev-2575	210	13	)	)	PUNCT
inlawrev-2575	210	14	(	(	PUNCT
inlawrev-2575	210	15	1982	1982	NUM
inlawrev-2575	210	16	)	)	PUNCT
inlawrev-2575	210	17	excepts	except	VERB
inlawrev-2575	210	18	from	from	ADP
inlawrev-2575	210	19	the	the	DET
inlawrev-2575	210	20	"	"	PUNCT
inlawrev-2575	210	21	food	food	NOUN
inlawrev-2575	210	22	for	for	ADP
inlawrev-2575	210	23	human	human	ADJ
inlawrev-2575	210	24	consumption	consumption	NOUN
inlawrev-2575	210	25	"	"	PUNCT
inlawrev-2575	210	26	exemption	exemption	NOUN
inlawrev-2575	210	27	:	:	PUNCT
inlawrev-2575	210	28	"	"	PUNCT
inlawrev-2575	210	29	food	food	NOUN
inlawrev-2575	210	30	sold	sell	VERB
inlawrev-2575	210	31	by	by	ADP
inlawrev-2575	210	32	a	a	DET
inlawrev-2575	210	33	retail	retail	ADJ
inlawrev-2575	210	34	merchant	merchant	NOUN
inlawrev-2575	210	35	who	who	PRON
inlawrev-2575	210	36	ordinarily	ordinarily	ADV
inlawrev-2575	210	37	bags	bag	VERB
inlawrev-2575	210	38	,	,	PUNCT
inlawrev-2575	210	39	wraps	wrap	NOUN
inlawrev-2575	210	40	,	,	PUNCT
inlawrev-2575	210	41	or	or	CCONJ
inlawrev-2575	210	42	packages	package	VERB
inlawrev-2575	210	43	the	the	DET
inlawrev-2575	210	44	food	food	NOUN
inlawrev-2575	210	45	for	for	ADP
inlawrev-2575	210	46	immediate	immediate	ADJ
inlawrev-2575	210	47	consumption	consumption	NOUN
inlawrev-2575	210	48	on	on	ADP
inlawrev-2575	210	49	or	or	CCONJ
inlawrev-2575	210	50	near	near	ADP
inlawrev-2575	210	51	the	the	DET
inlawrev-2575	210	52	merchant	merchant	NOUN
inlawrev-2575	210	53	's	's	PART
inlawrev-2575	210	54	premises	premise	NOUN
inlawrev-2575	210	55	,	,	PUNCT
inlawrev-2575	210	56	including	include	VERB
inlawrev-2575	210	57	food	food	NOUN
inlawrev-2575	210	58	served	serve	VERB
inlawrev-2575	210	59	on	on	ADP
inlawrev-2575	210	60	a	a	DET
inlawrev-2575	210	61	'	'	PUNCT
inlawrev-2575	210	62	take	take	VERB
inlawrev-2575	210	63	out	out	ADP
inlawrev-2575	210	64	'	'	PUNCT
inlawrev-2575	210	65	or	or	CCONJ
inlawrev-2575	210	66	'	'	PUNCT
inlawrev-2575	210	67	to	to	PART
inlawrev-2575	210	68	go	go	VERB
inlawrev-2575	210	69	'	'	PUNCT
inlawrev-2575	210	70	basis	basis	NOUN
inlawrev-2575	210	71	.	.	PUNCT
inlawrev-2575	210	72	"	"	PUNCT
inlawrev-2575	211	1	il	il	PROPN
inlawrev-2575	211	2	i	i	PROPN
inlawrev-2575	211	3	d.	d.	PROPN
inlawrev-2575	211	4	§	§	PROPN
inlawrev-2575	211	5	6	6	NUM
inlawrev-2575	211	6	-	-	SYM
inlawrev-2575	211	7	2.5	2.5	NUM
inlawrev-2575	211	8	-	-	PUNCT
inlawrev-2575	211	9	5	5	NUM
inlawrev-2575	211	10	-	-	PUNCT
inlawrev-2575	211	11	20(c)(8	20(c)(8	NUM
inlawrev-2575	211	12	)	)	PUNCT
inlawrev-2575	211	13	excepts	except	VERB
inlawrev-2575	211	14	from	from	ADP
inlawrev-2575	211	15	the	the	DET
inlawrev-2575	211	16	"	"	PUNCT
inlawrev-2575	211	17	food	food	NOUN
inlawrev-2575	211	18	for	for	ADP
inlawrev-2575	211	19	human	human	ADJ
inlawrev-2575	211	20	consumption	consumption	NOUN
inlawrev-2575	211	21	"	"	PUNCT
inlawrev-2575	211	22	exemption	exemption	NOUN
inlawrev-2575	211	23	:	:	PUNCT
inlawrev-2575	211	24	"	"	PUNCT
inlawrev-2575	211	25	food	food	NOUN
inlawrev-2575	211	26	furnished	furnish	VERB
inlawrev-2575	211	27	,	,	PUNCT
inlawrev-2575	211	28	prepared	prepare	VERB
inlawrev-2575	211	29	,	,	PUNCT
inlawrev-2575	211	30	or	or	CCONJ
inlawrev-2575	211	31	served	serve	VERB
inlawrev-2575	211	32	for	for	ADP
inlawrev-2575	211	33	consumption	consumption	NOUN
inlawrev-2575	211	34	at	at	ADP
inlawrev-2575	211	35	a	a	DET
inlawrev-2575	211	36	location	location	NOUN
inlawrev-2575	211	37	,	,	PUNCT
inlawrev-2575	211	38	or	or	CCONJ
inlawrev-2575	211	39	on	on	ADP
inlawrev-2575	211	40	equipment	equipment	NOUN
inlawrev-2575	211	41	,	,	PUNCT
inlawrev-2575	211	42	provided	provide	VERB
inlawrev-2575	211	43	by	by	ADP
inlawrev-2575	211	44	the	the	DET
inlawrev-2575	211	45	retail	retail	ADJ
inlawrev-2575	211	46	merchant	merchant	NOUN
inlawrev-2575	211	47	.	.	PUNCT
inlawrev-2575	211	48	"	"	PUNCT
inlawrev-2575	212	1	54445	54445	NUM
inlawrev-2575	212	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	212	3	at	at	ADP
inlawrev-2575	212	4	1031	1031	NUM
inlawrev-2575	212	5	.	.	PUNCT
inlawrev-2575	213	1	5	5	NUM
inlawrev-2575	213	2	tnd	tnd	PROPN
inlawrev-2575	213	3	.	.	PUNCT
inlawrev-2575	213	4	code	code	PROPN
inlawrev-2575	213	5	§	§	PROPN
inlawrev-2575	213	6	6	6	NUM
inlawrev-2575	213	7	-	-	SYM
inlawrev-2575	213	8	2.5	2.5	NUM
inlawrev-2575	213	9	-	-	PUNCT
inlawrev-2575	213	10	5	5	NUM
inlawrev-2575	213	11	-	-	PUNCT
inlawrev-2575	213	12	20(c)(10	20(c)(10	NUM
inlawrev-2575	213	13	)	)	PUNCT
inlawrev-2575	213	14	(	(	PUNCT
inlawrev-2575	213	15	1982	1982	NUM
inlawrev-2575	213	16	)	)	PUNCT
inlawrev-2575	213	17	.	.	PUNCT
inlawrev-2575	214	1	"	"	PUNCT
inlawrev-2575	214	2	i	i	PRON
inlawrev-2575	214	3	d.	d.	PROPN
inlawrev-2575	214	4	§	§	PROPN
inlawrev-2575	214	5	6	6	NUM
inlawrev-2575	214	6	-	-	SYM
inlawrev-2575	214	7	2.5	2.5	NUM
inlawrev-2575	214	8	-	-	PUNCT
inlawrev-2575	214	9	5	5	NUM
inlawrev-2575	214	10	-	-	NUM
inlawrev-2575	214	11	20(c)(8	20(c)(8	NUM
inlawrev-2575	214	12	)	)	PUNCT
inlawrev-2575	214	13	.	.	PUNCT
inlawrev-2575	215	1	51	51	NUM
inlawrev-2575	216	1	i	i	PRON
inlawrev-2575	216	2	d.	d.	PROPN
inlawrev-2575	216	3	§	§	PROPN
inlawrev-2575	216	4	6	6	NUM
inlawrev-2575	216	5	-	-	SYM
inlawrev-2575	216	6	2.5	2.5	NUM
inlawrev-2575	216	7	-	-	PUNCT
inlawrev-2575	216	8	5	5	NUM
inlawrev-2575	216	9	-	-	PUNCT
inlawrev-2575	216	10	20(c)(ll	20(c)(ll	NUM
inlawrev-2575	216	11	)	)	PUNCT
inlawrev-2575	216	12	excepts	except	VERB
inlawrev-2575	216	13	from	from	ADP
inlawrev-2575	216	14	the	the	DET
inlawrev-2575	216	15	"	"	PUNCT
inlawrev-2575	216	16	food	food	NOUN
inlawrev-2575	216	17	for	for	ADP
inlawrev-2575	216	18	human	human	ADJ
inlawrev-2575	216	19	consumption	consumption	NOUN
inlawrev-2575	216	20	"	"	PUNCT
inlawrev-2575	216	21	exemption	exemption	NOUN
inlawrev-2575	216	22	:	:	PUNCT
inlawrev-2575	216	23	"	"	PUNCT
inlawrev-2575	216	24	food	food	NOUN
inlawrev-2575	216	25	sold	sell	VERB
inlawrev-2575	216	26	through	through	ADP
inlawrev-2575	216	27	a	a	DET
inlawrev-2575	216	28	vending	vend	VERB
inlawrev-2575	216	29	machine	machine	NOUN
inlawrev-2575	216	30	or	or	CCONJ
inlawrev-2575	216	31	by	by	ADP
inlawrev-2575	216	32	a	a	DET
inlawrev-2575	216	33	street	street	NOUN
inlawrev-2575	216	34	vendor	vendor	NOUN
inlawrev-2575	216	35	.	.	PUNCT
inlawrev-2575	216	36	"	"	PUNCT
inlawrev-2575	217	1	58namely	58namely	ADV
inlawrev-2575	217	2	,	,	PUNCT
inlawrev-2575	217	3	if	if	SCONJ
inlawrev-2575	217	4	a	a	DET
inlawrev-2575	217	5	nonmechanical	nonmechanical	ADJ
inlawrev-2575	217	6	device	device	NOUN
inlawrev-2575	217	7	can	can	AUX
inlawrev-2575	217	8	fulfill	fulfill	VERB
inlawrev-2575	217	9	the	the	DET
inlawrev-2575	217	10	function	function	NOUN
inlawrev-2575	217	11	of	of	ADP
inlawrev-2575	217	12	a	a	DET
inlawrev-2575	217	13	machine	machine	NOUN
inlawrev-2575	217	14	,	,	PUNCT
inlawrev-2575	217	15	then	then	ADV
inlawrev-2575	217	16	the	the	DET
inlawrev-2575	217	17	328	328	NUM
inlawrev-2575	217	18	indiana	indiana	PROPN
inlawrev-2575	217	19	law	law	PROPN
inlawrev-2575	217	20	review	review	NOUN
inlawrev-2575	218	1	[	[	X
inlawrev-2575	218	2	vol	vol	NOUN
inlawrev-2575	218	3	.	.	PUNCT
inlawrev-2575	219	1	17:319	17:319	PROPN
inlawrev-2575	219	2	was	be	AUX
inlawrev-2575	219	3	instead	instead	ADV
inlawrev-2575	219	4	guided	guide	VERB
inlawrev-2575	219	5	by	by	ADP
inlawrev-2575	219	6	the	the	DET
inlawrev-2575	219	7	definition	definition	NOUN
inlawrev-2575	219	8	of	of	ADP
inlawrev-2575	219	9	vending	vend	VERB
inlawrev-2575	219	10	machine	machine	NOUN
inlawrev-2575	219	11	from	from	ADP
inlawrev-2575	219	12	the	the	DET
inlawrev-2575	219	13	property	property	NOUN
inlawrev-2575	219	14	tax	tax	NOUN
inlawrev-2575	219	15	code	code	NOUN
inlawrev-2575	219	16	.	.	PUNCT
inlawrev-2575	220	1	59	59	NUM
inlawrev-2575	220	2	the	the	DET
inlawrev-2575	220	3	court	court	NOUN
inlawrev-2575	220	4	relied	rely	VERB
inlawrev-2575	220	5	on	on	ADP
inlawrev-2575	220	6	this	this	DET
inlawrev-2575	220	7	statute	statute	NOUN
inlawrev-2575	220	8	,	,	PUNCT
inlawrev-2575	220	9	as	as	ADV
inlawrev-2575	220	10	well	well	ADV
inlawrev-2575	220	11	as	as	ADP
inlawrev-2575	220	12	case	case	NOUN
inlawrev-2575	220	13	law	law	NOUN
inlawrev-2575	220	14	,	,	PUNCT
inlawrev-2575	220	15	in	in	ADP
inlawrev-2575	220	16	adopting	adopt	VERB
inlawrev-2575	220	17	a	a	DET
inlawrev-2575	220	18	definition	definition	NOUN
inlawrev-2575	220	19	of	of	ADP
inlawrev-2575	220	20	vending	vend	VERB
inlawrev-2575	220	21	machine	machine	NOUN
inlawrev-2575	220	22	that	that	PRON
inlawrev-2575	220	23	included	include	VERB
inlawrev-2575	220	24	"	"	PUNCT
inlawrev-2575	220	25	working	work	VERB
inlawrev-2575	220	26	mechanical	mechanical	ADJ
inlawrev-2575	220	27	parts	part	NOUN
inlawrev-2575	220	28	which	which	PRON
inlawrev-2575	220	29	,	,	PUNCT
inlawrev-2575	220	30	when	when	SCONJ
inlawrev-2575	220	31	activated	activate	VERB
inlawrev-2575	220	32	will	will	AUX
inlawrev-2575	220	33	automatically	automatically	ADV
inlawrev-2575	220	34	dispense	dispense	VERB
inlawrev-2575	220	35	some	some	DET
inlawrev-2575	220	36	item	item	NOUN
inlawrev-2575	220	37	without	without	ADP
inlawrev-2575	220	38	further	further	ADJ
inlawrev-2575	220	39	human	human	ADJ
inlawrev-2575	220	40	intervention	intervention	NOUN
inlawrev-2575	220	41	.	.	PUNCT
inlawrev-2575	220	42	"	"	PUNCT
inlawrev-2575	221	1	60	60	NUM
inlawrev-2575	221	2	therefore	therefore	ADV
inlawrev-2575	221	3	,	,	PUNCT
inlawrev-2575	221	4	the	the	DET
inlawrev-2575	221	5	court	court	NOUN
inlawrev-2575	221	6	rejected	reject	VERB
inlawrev-2575	221	7	the	the	DET
inlawrev-2575	221	8	revenue	revenue	NOUN
inlawrev-2575	221	9	department	department	NOUN
inlawrev-2575	221	10	's	's	PART
inlawrev-2575	221	11	approach	approach	NOUN
inlawrev-2575	221	12	because	because	SCONJ
inlawrev-2575	221	13	it	it	PRON
inlawrev-2575	221	14	would	would	AUX
inlawrev-2575	221	15	"	"	PUNCT
inlawrev-2575	221	16	impermissibly	impermissibly	ADV
inlawrev-2575	221	17	strain	strain	VERB
inlawrev-2575	221	18	the	the	DET
inlawrev-2575	221	19	meaning	meaning	NOUN
inlawrev-2575	221	20	of	of	ADP
inlawrev-2575	221	21	the	the	DET
inlawrev-2575	221	22	statute	statute	NOUN
inlawrev-2575	221	23	,	,	PUNCT
inlawrev-2575	221	24	merely	merely	ADV
inlawrev-2575	221	25	for	for	ADP
inlawrev-2575	221	26	the	the	DET
inlawrev-2575	221	27	sake	sake	NOUN
inlawrev-2575	221	28	of	of	ADP
inlawrev-2575	221	29	interpretation	interpretation	NOUN
inlawrev-2575	221	30	.	.	PUNCT
inlawrev-2575	221	31	"	"	PUNCT
inlawrev-2575	222	1	61	61	NUM
inlawrev-2575	222	2	g.	g.	NOUN
inlawrev-2575	222	3	procedures	procedure	NOUN
inlawrev-2575	222	4	under	under	ADP
inlawrev-2575	222	5	the	the	DET
inlawrev-2575	222	6	1979	1979	NUM
inlawrev-2575	222	7	general	general	ADJ
inlawrev-2575	222	8	real	real	ADJ
inlawrev-2575	222	9	estate	estate	NOUN
inlawrev-2575	222	10	reassessment	reassessment	NOUN
inlawrev-2575	222	11	the	the	DET
inlawrev-2575	222	12	1979	1979	NUM
inlawrev-2575	222	13	general	general	ADJ
inlawrev-2575	222	14	reassessment	reassessment	NOUN
inlawrev-2575	222	15	of	of	ADP
inlawrev-2575	222	16	real	real	ADJ
inlawrev-2575	222	17	property	property	NOUN
inlawrev-2575	222	18	in	in	ADP
inlawrev-2575	222	19	indiana	indiana	PROPN
inlawrev-2575	222	20	was	be	AUX
inlawrev-2575	222	21	the	the	DET
inlawrev-2575	222	22	subject	subject	NOUN
inlawrev-2575	222	23	of	of	ADP
inlawrev-2575	222	24	judicial	judicial	ADJ
inlawrev-2575	222	25	attention	attention	NOUN
inlawrev-2575	222	26	during	during	ADP
inlawrev-2575	222	27	this	this	DET
inlawrev-2575	222	28	survey	survey	NOUN
inlawrev-2575	222	29	period	period	NOUN
inlawrev-2575	222	30	.	.	PUNCT
inlawrev-2575	223	1	in	in	ADP
inlawrev-2575	223	2	indiana	indiana	PROPN
inlawrev-2575	223	3	state	state	PROPN
inlawrev-2575	223	4	board	board	PROPN
inlawrev-2575	223	5	of	of	ADP
inlawrev-2575	223	6	tax	tax	NOUN
inlawrev-2575	223	7	commissioners	commissioner	NOUN
inlawrev-2575	223	8	v.	v.	ADP
inlawrev-2575	223	9	ropp	ropp	PROPN
inlawrev-2575	223	10	,	,	PUNCT
inlawrev-2575	223	11	62	62	NUM
inlawrev-2575	223	12	the	the	DET
inlawrev-2575	223	13	court	court	NOUN
inlawrev-2575	223	14	of	of	ADP
inlawrev-2575	223	15	appeals	appeal	NOUN
inlawrev-2575	223	16	was	be	AUX
inlawrev-2575	223	17	faced	face	VERB
inlawrev-2575	223	18	with	with	ADP
inlawrev-2575	223	19	a	a	DET
inlawrev-2575	223	20	challenge	challenge	NOUN
inlawrev-2575	223	21	to	to	ADP
inlawrev-2575	223	22	the	the	DET
inlawrev-2575	223	23	validity	validity	NOUN
inlawrev-2575	223	24	of	of	ADP
inlawrev-2575	223	25	the	the	DET
inlawrev-2575	223	26	1979	1979	NUM
inlawrev-2575	223	27	reassessment	reassessment	NOUN
inlawrev-2575	223	28	procedures	procedure	NOUN
inlawrev-2575	223	29	.	.	PUNCT
inlawrev-2575	224	1	63	63	NUM
inlawrev-2575	224	2	in	in	ADP
inlawrev-2575	224	3	ropp	ropp	PROPN
inlawrev-2575	224	4	,	,	PUNCT
inlawrev-2575	224	5	the	the	DET
inlawrev-2575	224	6	taxpayers	taxpayer	NOUN
inlawrev-2575	224	7	,	,	PUNCT
inlawrev-2575	224	8	owners	owner	NOUN
inlawrev-2575	224	9	of	of	ADP
inlawrev-2575	224	10	real	real	ADJ
inlawrev-2575	224	11	estate	estate	NOUN
inlawrev-2575	224	12	in	in	ADP
inlawrev-2575	224	13	pike	pike	PROPN
inlawrev-2575	224	14	county	county	NOUN
inlawrev-2575	224	15	,	,	PUNCT
inlawrev-2575	224	16	challenged	challenge	VERB
inlawrev-2575	224	17	the	the	DET
inlawrev-2575	224	18	state	state	NOUN
inlawrev-2575	224	19	tax	tax	PROPN
inlawrev-2575	224	20	board	board	NOUN
inlawrev-2575	224	21	's	's	PART
inlawrev-2575	224	22	order	order	NOUN
inlawrev-2575	224	23	equalizing	equalize	VERB
inlawrev-2575	224	24	the	the	DET
inlawrev-2575	224	25	1979	1979	NUM
inlawrev-2575	224	26	real	real	ADJ
inlawrev-2575	224	27	property	property	NOUN
inlawrev-2575	224	28	tax	tax	NOUN
inlawrev-2575	224	29	reassessments	reassessment	NOUN
inlawrev-2575	224	30	in	in	ADP
inlawrev-2575	224	31	pike	pike	NOUN
inlawrev-2575	224	32	county	county	NOUN
inlawrev-2575	224	33	on	on	ADP
inlawrev-2575	224	34	the	the	DET
inlawrev-2575	224	35	grounds	ground	NOUN
inlawrev-2575	224	36	that	that	SCONJ
inlawrev-2575	224	37	the	the	DET
inlawrev-2575	224	38	board	board	NOUN
inlawrev-2575	224	39	had	have	AUX
inlawrev-2575	224	40	failed	fail	VERB
inlawrev-2575	224	41	to	to	PART
inlawrev-2575	224	42	properly	properly	ADV
inlawrev-2575	224	43	apply	apply	VERB
inlawrev-2575	224	44	regulation	regulation	NOUN
inlawrev-2575	224	45	17	17	NUM
inlawrev-2575	224	46	and	and	CCONJ
inlawrev-2575	224	47	had	have	AUX
inlawrev-2575	224	48	failed	fail	VERB
inlawrev-2575	224	49	to	to	PART
inlawrev-2575	224	50	give	give	VERB
inlawrev-2575	224	51	proper	proper	ADJ
inlawrev-2575	224	52	notice	notice	NOUN
inlawrev-2575	224	53	to	to	ADP
inlawrev-2575	224	54	the	the	DET
inlawrev-2575	224	55	township	township	NOUN
inlawrev-2575	224	56	trustees	trustee	NOUN
inlawrev-2575	224	57	of	of	ADP
inlawrev-2575	224	58	pike	pike	NOUN
inlawrev-2575	224	59	county	county	NOUN
inlawrev-2575	224	60	regarding	regard	VERB
inlawrev-2575	224	61	an	an	DET
inlawrev-2575	224	62	equalization	equalization	NOUN
inlawrev-2575	224	63	hearing	hearing	NOUN
inlawrev-2575	224	64	held	hold	VERB
inlawrev-2575	224	65	by	by	ADP
inlawrev-2575	224	66	the	the	DET
inlawrev-2575	224	67	board	board	NOUN
inlawrev-2575	224	68	.	.	PUNCT
inlawrev-2575	225	1	64	64	NUM
inlawrev-2575	225	2	the	the	DET
inlawrev-2575	225	3	pike	pike	NOUN
inlawrev-2575	225	4	county	county	NOUN
inlawrev-2575	225	5	taxing	tax	VERB
inlawrev-2575	225	6	officials	official	NOUN
inlawrev-2575	225	7	used	use	VERB
inlawrev-2575	225	8	the	the	DET
inlawrev-2575	225	9	.	.	PUNCT
inlawrev-2575	225	10	thirty	thirty	NUM
inlawrev-2575	225	11	percent	percent	NOUN
inlawrev-2575	225	12	factor	factor	NOUN
inlawrev-2575	225	13	in	in	ADP
inlawrev-2575	225	14	calculating	calculate	VERB
inlawrev-2575	225	15	the	the	DET
inlawrev-2575	225	16	1979	1979	NUM
inlawrev-2575	225	17	reassessments	reassessment	NOUN
inlawrev-2575	225	18	of	of	ADP
inlawrev-2575	225	19	pike	pike	NOUN
inlawrev-2575	225	20	county	county	NOUN
inlawrev-2575	225	21	real	real	ADJ
inlawrev-2575	225	22	property	property	NOUN
inlawrev-2575	225	23	.	.	PUNCT
inlawrev-2575	226	1	consequently	consequently	ADV
inlawrev-2575	226	2	,	,	PUNCT
inlawrev-2575	226	3	the	the	DET
inlawrev-2575	226	4	state	state	NOUN
inlawrev-2575	226	5	tax	tax	NOUN
inlawrev-2575	226	6	board	board	NOUN
inlawrev-2575	226	7	issued	issue	VERB
inlawrev-2575	226	8	an	an	DET
inlawrev-2575	226	9	equalization	equalization	NOUN
inlawrev-2575	226	10	order	order	NOUN
inlawrev-2575	226	11	modifying	modify	VERB
inlawrev-2575	226	12	the	the	DET
inlawrev-2575	226	13	pike	pike	NOUN
inlawrev-2575	226	14	county	county	NOUN
inlawrev-2575	226	15	reassessments	reassessment	NOUN
inlawrev-2575	226	16	by	by	ADP
inlawrev-2575	226	17	removing	remove	VERB
inlawrev-2575	226	18	the	the	DET
inlawrev-2575	226	19	thirty	thirty	NUM
inlawrev-2575	226	20	percent	percent	NOUN
inlawrev-2575	226	21	adjustment	adjustment	NOUN
inlawrev-2575	226	22	factor	factor	NOUN
inlawrev-2575	226	23	.	.	PUNCT
inlawrev-2575	227	1	65	65	NUM
inlawrev-2575	227	2	the	the	DET
inlawrev-2575	227	3	taxpayers	taxpayer	NOUN
inlawrev-2575	227	4	in	in	ADP
inlawrev-2575	227	5	ropp	ropp	PROPN
inlawrev-2575	227	6	contended	contend	VERB
inlawrev-2575	227	7	that	that	SCONJ
inlawrev-2575	227	8	the	the	DET
inlawrev-2575	227	9	unappealed	unappealed	ADJ
inlawrev-2575	227	10	mccloskey	mccloskey	PROPN
inlawrev-2575	227	11	nonmechanical	nonmechanical	ADJ
inlawrev-2575	227	12	device	device	NOUN
inlawrev-2575	227	13	comes	come	VERB
inlawrev-2575	227	14	within	within	ADP
inlawrev-2575	227	15	the	the	DET
inlawrev-2575	227	16	vending	vend	VERB
inlawrev-2575	227	17	machine	machine	NOUN
inlawrev-2575	227	18	provision	provision	NOUN
inlawrev-2575	227	19	for	for	ADP
inlawrev-2575	227	20	tax	tax	NOUN
inlawrev-2575	227	21	purposes	purpose	NOUN
inlawrev-2575	227	22	.	.	PUNCT
inlawrev-2575	228	1	445	445	NUM
inlawrev-2575	228	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	228	3	at	at	ADP
inlawrev-2575	228	4	1031	1031	NUM
inlawrev-2575	228	5	.	.	PUNCT
inlawrev-2575	229	1	59the	59the	DET
inlawrev-2575	229	2	property	property	NOUN
inlawrev-2575	229	3	tax	tax	NOUN
inlawrev-2575	229	4	code	code	NOUN
inlawrev-2575	229	5	defines	define	VERB
inlawrev-2575	229	6	a	a	DET
inlawrev-2575	229	7	vending	vending	NOUN
inlawrev-2575	229	8	machine	machine	NOUN
inlawrev-2575	229	9	as	as	ADP
inlawrev-2575	229	10	:	:	PUNCT
inlawrev-2575	229	11	(	(	PUNCT
inlawrev-2575	229	12	b	b	NOUN
inlawrev-2575	229	13	)	)	PUNCT
inlawrev-2575	229	14	for	for	ADP
inlawrev-2575	229	15	purposes	purpose	NOUN
inlawrev-2575	229	16	of	of	ADP
inlawrev-2575	229	17	this	this	DET
inlawrev-2575	229	18	section	section	NOUN
inlawrev-2575	229	19	,	,	PUNCT
inlawrev-2575	229	20	the	the	DET
inlawrev-2575	229	21	term	term	NOUN
inlawrev-2575	229	22	"	"	PUNCT
inlawrev-2575	229	23	vending	vend	VERB
inlawrev-2575	229	24	machine	machine	NOUN
inlawrev-2575	229	25	"	"	PUNCT
inlawrev-2575	229	26	means	mean	VERB
inlawrev-2575	229	27	a	a	DET
inlawrev-2575	229	28	machine	machine	NOUN
inlawrev-2575	229	29	which	which	PRON
inlawrev-2575	229	30	dispenses	dispense	VERB
inlawrev-2575	229	31	goods	good	NOUN
inlawrev-2575	229	32	,	,	PUNCT
inlawrev-2575	229	33	wares	ware	NOUN
inlawrev-2575	229	34	,	,	PUNCT
inlawrev-2575	229	35	or	or	CCONJ
inlawrev-2575	229	36	merchandise	merchandise	NOUN
inlawrev-2575	229	37	when	when	SCONJ
inlawrev-2575	229	38	a	a	DET
inlawrev-2575	229	39	coin	coin	NOUN
inlawrev-2575	229	40	is	be	AUX
inlawrev-2575	229	41	deposited	deposit	VERB
inlawrev-2575	229	42	in	in	ADP
inlawrev-2575	229	43	it	it	PRON
inlawrev-2575	229	44	and	and	CCONJ
inlawrev-2575	229	45	which	which	PRON
inlawrev-2575	229	46	by	by	ADP
inlawrev-2575	229	47	automatic	automatic	ADJ
inlawrev-2575	229	48	action	action	NOUN
inlawrev-2575	229	49	can	can	AUX
inlawrev-2575	229	50	physically	physically	ADV
inlawrev-2575	229	51	deliver	deliver	VERB
inlawrev-2575	229	52	goods	good	NOUN
inlawrev-2575	229	53	,	,	PUNCT
inlawrev-2575	229	54	wares	ware	NOUN
inlawrev-2575	229	55	,	,	PUNCT
inlawrev-2575	229	56	or	or	CCONJ
inlawrev-2575	229	57	merchandise	merchandise	NOUN
inlawrev-2575	229	58	to	to	ADP
inlawrev-2575	229	59	the	the	DET
inlawrev-2575	229	60	depositor	depositor	NOUN
inlawrev-2575	229	61	of	of	ADP
inlawrev-2575	229	62	the	the	DET
inlawrev-2575	229	63	coin	coin	NOUN
inlawrev-2575	229	64	.	.	PUNCT
inlawrev-2575	230	1	ind	ind	PROPN
inlawrev-2575	230	2	.	.	PUNCT
inlawrev-2575	231	1	code	code	PROPN
inlawrev-2575	231	2	§	§	PROPN
inlawrev-2575	231	3	6	6	NUM
inlawrev-2575	231	4	-	-	PUNCT
inlawrev-2575	231	5	l.l-3	l.l-3	NOUN
inlawrev-2575	231	6	-	-	PUNCT
inlawrev-2575	231	7	8(b	8(b	NUM
inlawrev-2575	231	8	)	)	PUNCT
inlawrev-2575	231	9	(	(	PUNCT
inlawrev-2575	231	10	1982	1982	NUM
inlawrev-2575	231	11	)	)	PUNCT
inlawrev-2575	231	12	(	(	PUNCT
inlawrev-2575	231	13	emphasis	emphasis	NOUN
inlawrev-2575	231	14	added	add	VERB
inlawrev-2575	231	15	)	)	PUNCT
inlawrev-2575	231	16	.	.	PUNCT
inlawrev-2575	232	1	60445	60445	NUM
inlawrev-2575	232	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	232	3	at	at	ADP
inlawrev-2575	232	4	1032	1032	NUM
inlawrev-2575	232	5	.	.	PUNCT
inlawrev-2575	233	1	61	61	NUM
inlawrev-2575	234	1	i	i	PRON
inlawrev-2575	234	2	d.	d.	PROPN
inlawrev-2575	234	3	62446	62446	NUM
inlawrev-2575	234	4	n.e.2d	n.e.2d	NOUN
inlawrev-2575	234	5	20	20	NUM
inlawrev-2575	234	6	(	(	PUNCT
inlawrev-2575	234	7	ind	ind	NOUN
inlawrev-2575	234	8	.	.	PUNCT
inlawrev-2575	235	1	ct	ct	PROPN
inlawrev-2575	235	2	.	.	PUNCT
inlawrev-2575	236	1	app	app	PROPN
inlawrev-2575	236	2	.	.	PROPN
inlawrev-2575	236	3	1983	1983	NUM
inlawrev-2575	236	4	)	)	PUNCT
inlawrev-2575	236	5	.	.	PUNCT
inlawrev-2575	237	1	63	63	NUM
inlawrev-2575	237	2	in	in	ADP
inlawrev-2575	237	3	1976	1976	NUM
inlawrev-2575	237	4	,	,	PUNCT
inlawrev-2575	237	5	the	the	DET
inlawrev-2575	237	6	state	state	NOUN
inlawrev-2575	237	7	board	board	PROPN
inlawrev-2575	237	8	of	of	ADP
inlawrev-2575	237	9	tax	tax	NOUN
inlawrev-2575	237	10	commissioners	commissioner	NOUN
inlawrev-2575	237	11	adopted	adopt	VERB
inlawrev-2575	237	12	regulation	regulation	NOUN
inlawrev-2575	237	13	17	17	NUM
inlawrev-2575	237	14	,	,	PUNCT
inlawrev-2575	237	15	real	real	ADJ
inlawrev-2575	237	16	property	property	NOUN
inlawrev-2575	237	17	appraisal	appraisal	NOUN
inlawrev-2575	237	18	manual	manual	NOUN
inlawrev-2575	237	19	,	,	PUNCT
inlawrev-2575	237	20	in	in	ADP
inlawrev-2575	237	21	connection	connection	NOUN
inlawrev-2575	237	22	with	with	ADP
inlawrev-2575	237	23	a	a	DET
inlawrev-2575	237	24	statewide	statewide	ADJ
inlawrev-2575	237	25	reappraisal	reappraisal	NOUN
inlawrev-2575	237	26	of	of	ADP
inlawrev-2575	237	27	real	real	ADJ
inlawrev-2575	237	28	property	property	NOUN
inlawrev-2575	237	29	.	.	PUNCT
inlawrev-2575	238	1	50	50	NUM
inlawrev-2575	238	2	ind	ind	NOUN
inlawrev-2575	238	3	.	.	PUNCT
inlawrev-2575	239	1	admin	admin	PROPN
inlawrev-2575	239	2	.	.	PUNCT
inlawrev-2575	240	1	code	code	PROPN
inlawrev-2575	240	2	§	§	PROPN
inlawrev-2575	240	3	§	§	PROPN
inlawrev-2575	240	4	2	2	NUM
inlawrev-2575	240	5	-	-	SYM
inlawrev-2575	240	6	1	1	NUM
inlawrev-2575	240	7	to	to	ADP
inlawrev-2575	240	8	2	2	NUM
inlawrev-2575	240	9	-	-	SYM
inlawrev-2575	240	10	13	13	NUM
inlawrev-2575	240	11	(	(	PUNCT
inlawrev-2575	240	12	1979	1979	NUM
inlawrev-2575	240	13	)	)	PUNCT
inlawrev-2575	240	14	.	.	PUNCT
inlawrev-2575	241	1	as	as	SCONJ
inlawrev-2575	241	2	promulgated	promulgate	VERB
inlawrev-2575	241	3	,	,	PUNCT
inlawrev-2575	241	4	regulation	regulation	NOUN
inlawrev-2575	241	5	17	17	NUM
inlawrev-2575	241	6	provided	provide	VERB
inlawrev-2575	241	7	that	that	SCONJ
inlawrev-2575	241	8	"	"	PUNCT
inlawrev-2575	241	9	the	the	DET
inlawrev-2575	241	10	value	value	NOUN
inlawrev-2575	241	11	of	of	ADP
inlawrev-2575	241	12	all	all	DET
inlawrev-2575	241	13	land	land	NOUN
inlawrev-2575	241	14	and	and	CCONJ
inlawrev-2575	241	15	improvements	improvement	NOUN
inlawrev-2575	241	16	should	should	AUX
inlawrev-2575	241	17	be	be	AUX
inlawrev-2575	241	18	[	[	PUNCT
inlawrev-2575	241	19	reduced	reduce	VERB
inlawrev-2575	241	20	by	by	ADP
inlawrev-2575	241	21	]	]	PUNCT
inlawrev-2575	241	22	30	30	NUM
inlawrev-2575	241	23	percent	percent	NOUN
inlawrev-2575	241	24	,	,	PUNCT
inlawrev-2575	241	25	an	an	DET
inlawrev-2575	241	26	inflation	inflation	NOUN
inlawrev-2575	241	27	adjustment	adjustment	NOUN
inlawrev-2575	241	28	factor	factor	NOUN
inlawrev-2575	241	29	,	,	PUNCT
inlawrev-2575	241	30	to	to	PART
inlawrev-2575	241	31	determine	determine	VERB
inlawrev-2575	241	32	true	true	ADJ
inlawrev-2575	241	33	cash	cash	NOUN
inlawrev-2575	241	34	value	value	NOUN
inlawrev-2575	241	35	.	.	PUNCT
inlawrev-2575	241	36	"	"	PUNCT
inlawrev-2575	242	1	446	446	NUM
inlawrev-2575	242	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	242	3	at	at	ADP
inlawrev-2575	242	4	21	21	NUM
inlawrev-2575	242	5	-	-	SYM
inlawrev-2575	242	6	22	22	NUM
inlawrev-2575	242	7	.	.	PUNCT
inlawrev-2575	243	1	the	the	DET
inlawrev-2575	243	2	30	30	NUM
inlawrev-2575	243	3	%	%	NOUN
inlawrev-2575	243	4	inflation	inflation	NOUN
inlawrev-2575	243	5	adjustment	adjustment	NOUN
inlawrev-2575	243	6	factor	factor	NOUN
inlawrev-2575	243	7	was	be	AUX
inlawrev-2575	243	8	challenged	challenge	VERB
inlawrev-2575	243	9	in	in	ADP
inlawrev-2575	243	10	mccloskey	mccloskey	PROPN
inlawrev-2575	243	11	v.	v.	ADP
inlawrev-2575	243	12	state	state	PROPN
inlawrev-2575	243	13	bd	bd	PROPN
inlawrev-2575	243	14	.	.	PROPN
inlawrev-2575	243	15	of	of	ADP
inlawrev-2575	243	16	tax	tax	NOUN
inlawrev-2575	243	17	comm'rs	comm'rs	NOUN
inlawrev-2575	243	18	,	,	PUNCT
inlawrev-2575	243	19	cause	cause	VERB
inlawrev-2575	243	20	no	no	PRON
inlawrev-2575	243	21	.	.	NOUN
inlawrev-2575	243	22	37226	37226	NUM
inlawrev-2575	244	1	(	(	PUNCT
inlawrev-2575	244	2	hancock	hancock	PROPN
inlawrev-2575	244	3	cir	cir	PROPN
inlawrev-2575	244	4	.	.	PUNCT
inlawrev-2575	245	1	ct	ct	PROPN
inlawrev-2575	245	2	.	.	PUNCT
inlawrev-2575	245	3	oct	oct	PROPN
inlawrev-2575	245	4	.	.	PROPN
inlawrev-2575	245	5	24	24	NUM
inlawrev-2575	245	6	,	,	PUNCT
inlawrev-2575	245	7	1977	1977	NUM
inlawrev-2575	245	8	)	)	PUNCT
inlawrev-2575	245	9	.	.	PUNCT
inlawrev-2575	246	1	in	in	ADP
inlawrev-2575	246	2	that	that	DET
inlawrev-2575	246	3	case	case	NOUN
inlawrev-2575	246	4	the	the	DET
inlawrev-2575	246	5	trial	trial	NOUN
inlawrev-2575	246	6	court	court	NOUN
inlawrev-2575	246	7	enjoined	enjoin	VERB
inlawrev-2575	246	8	the	the	DET
inlawrev-2575	246	9	enforcement	enforcement	NOUN
inlawrev-2575	246	10	of	of	ADP
inlawrev-2575	246	11	the	the	DET
inlawrev-2575	246	12	30	30	NUM
inlawrev-2575	246	13	%	%	NOUN
inlawrev-2575	246	14	factor	factor	NOUN
inlawrev-2575	246	15	of	of	ADP
inlawrev-2575	246	16	regulation	regulation	NOUN
inlawrev-2575	246	17	17	17	NUM
inlawrev-2575	246	18	.	.	PUNCT
inlawrev-2575	247	1	rather	rather	ADV
inlawrev-2575	247	2	than	than	ADP
inlawrev-2575	247	3	appealing	appeal	VERB
inlawrev-2575	247	4	the	the	DET
inlawrev-2575	247	5	mccloskey	mccloskey	PROPN
inlawrev-2575	247	6	decision	decision	NOUN
inlawrev-2575	247	7	,	,	PUNCT
inlawrev-2575	247	8	the	the	DET
inlawrev-2575	247	9	state	state	NOUN
inlawrev-2575	247	10	tax	tax	NOUN
inlawrev-2575	247	11	board	board	NOUN
inlawrev-2575	247	12	sent	send	VERB
inlawrev-2575	247	13	a	a	DET
inlawrev-2575	247	14	letter	letter	NOUN
inlawrev-2575	247	15	to	to	ADP
inlawrev-2575	247	16	all	all	DET
inlawrev-2575	247	17	taxing	tax	VERB
inlawrev-2575	247	18	officials	official	NOUN
inlawrev-2575	247	19	in	in	ADP
inlawrev-2575	247	20	the	the	DET
inlawrev-2575	247	21	state	state	NOUN
inlawrev-2575	247	22	stating	state	VERB
inlawrev-2575	247	23	that	that	SCONJ
inlawrev-2575	247	24	the	the	DET
inlawrev-2575	247	25	30	30	NUM
inlawrev-2575	247	26	%	%	NOUN
inlawrev-2575	247	27	factor	factor	NOUN
inlawrev-2575	247	28	should	should	AUX
inlawrev-2575	247	29	be	be	AUX
inlawrev-2575	247	30	disregarded	disregard	VERB
inlawrev-2575	247	31	in	in	ADP
inlawrev-2575	247	32	making	make	VERB
inlawrev-2575	247	33	the	the	DET
inlawrev-2575	247	34	1979	1979	NUM
inlawrev-2575	247	35	general	general	ADJ
inlawrev-2575	247	36	reassessment	reassessment	NOUN
inlawrev-2575	247	37	.	.	PUNCT
inlawrev-2575	248	1	m446	m446	PRON
inlawrev-2575	248	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	248	3	at	at	ADP
inlawrev-2575	248	4	22	22	NUM
inlawrev-2575	248	5	.	.	PUNCT
inlawrev-2575	249	1	6	6	NUM
inlawrev-2575	249	2	'	'	VERB
inlawrev-2575	249	3	i	i	PRON
inlawrev-2575	249	4	d.	d.	PROPN
inlawrev-2575	249	5	1	1	NUM
inlawrev-2575	249	6	984	984	NUM
inlawrev-2575	249	7	]	]	PUNCT
inlawrev-2575	249	8	sur	sur	PROPN
inlawrev-2575	249	9	vey	vey	NOUN
inlawrev-2575	249	10	—	—	PUNCT
inlawrev-2575	249	11	taxa	taxa	NOUN
inlawrev-2575	249	12	tion	tion	NOUN
inlawrev-2575	249	13	3	3	NUM
inlawrev-2575	249	14	29	29	NUM
inlawrev-2575	249	15	decision	decision	NOUN
inlawrev-2575	249	16	was	be	AUX
inlawrev-2575	249	17	not	not	PART
inlawrev-2575	249	18	binding	bind	VERB
inlawrev-2575	249	19	on	on	ADP
inlawrev-2575	249	20	the	the	DET
inlawrev-2575	249	21	pike	pike	NOUN
inlawrev-2575	249	22	circuit	circuit	NOUN
inlawrev-2575	249	23	court	court	NOUN
inlawrev-2575	249	24	.	.	PUNCT
inlawrev-2575	250	1	66	66	NUM
inlawrev-2575	251	1	the	the	DET
inlawrev-2575	251	2	taxpayers	taxpayer	NOUN
inlawrev-2575	251	3	also	also	ADV
inlawrev-2575	251	4	asserted	assert	VERB
inlawrev-2575	251	5	that	that	SCONJ
inlawrev-2575	251	6	,	,	PUNCT
inlawrev-2575	251	7	because	because	SCONJ
inlawrev-2575	251	8	regulation	regulation	NOUN
inlawrev-2575	251	9	17	17	NUM
inlawrev-2575	251	10	was	be	AUX
inlawrev-2575	251	11	duly	duly	ADV
inlawrev-2575	251	12	promulgated	promulgate	VERB
inlawrev-2575	251	13	by	by	ADP
inlawrev-2575	251	14	the	the	DET
inlawrev-2575	251	15	state	state	PROPN
inlawrev-2575	251	16	board	board	NOUN
inlawrev-2575	251	17	,	,	PUNCT
inlawrev-2575	251	18	that	that	DET
inlawrev-2575	251	19	regulation	regulation	NOUN
inlawrev-2575	251	20	could	could	AUX
inlawrev-2575	251	21	only	only	ADV
inlawrev-2575	251	22	be	be	AUX
inlawrev-2575	251	23	rescinded	rescind	VERB
inlawrev-2575	251	24	in	in	ADP
inlawrev-2575	251	25	the	the	DET
inlawrev-2575	251	26	same	same	ADJ
inlawrev-2575	251	27	way	way	NOUN
inlawrev-2575	251	28	that	that	PRON
inlawrev-2575	251	29	it	it	PRON
inlawrev-2575	251	30	was	be	AUX
inlawrev-2575	251	31	enacted	enact	VERB
inlawrev-2575	251	32	.	.	PUNCT
inlawrev-2575	252	1	consequently	consequently	ADV
inlawrev-2575	252	2	,	,	PUNCT
inlawrev-2575	252	3	the	the	DET
inlawrev-2575	252	4	board	board	NOUN
inlawrev-2575	252	5	's	's	PART
inlawrev-2575	252	6	more	more	ADV
inlawrev-2575	252	7	expedient	expedient	ADJ
inlawrev-2575	252	8	course	course	NOUN
inlawrev-2575	252	9	of	of	ADP
inlawrev-2575	252	10	action	action	NOUN
inlawrev-2575	252	11	,	,	PUNCT
inlawrev-2575	252	12	sending	send	VERB
inlawrev-2575	252	13	letters	letter	NOUN
inlawrev-2575	252	14	to	to	ADP
inlawrev-2575	252	15	taxing	tax	VERB
inlawrev-2575	252	16	officials	official	NOUN
inlawrev-2575	252	17	advising	advise	VERB
inlawrev-2575	252	18	them	they	PRON
inlawrev-2575	252	19	of	of	ADP
inlawrev-2575	252	20	the	the	DET
inlawrev-2575	252	21	board	board	NOUN
inlawrev-2575	252	22	's	's	PART
inlawrev-2575	252	23	decision	decision	NOUN
inlawrev-2575	252	24	not	not	PART
inlawrev-2575	252	25	to	to	PART
inlawrev-2575	252	26	follow	follow	VERB
inlawrev-2575	252	27	its	its	PRON
inlawrev-2575	252	28	own	own	ADJ
inlawrev-2575	252	29	regulation	regulation	NOUN
inlawrev-2575	252	30	,	,	PUNCT
inlawrev-2575	252	31	was	be	AUX
inlawrev-2575	252	32	of	of	ADP
inlawrev-2575	252	33	no	no	DET
inlawrev-2575	252	34	force	force	NOUN
inlawrev-2575	252	35	and	and	CCONJ
inlawrev-2575	252	36	effect	effect	VERB
inlawrev-2575	252	37	.	.	PUNCT
inlawrev-2575	253	1	therefore	therefore	ADV
inlawrev-2575	253	2	,	,	PUNCT
inlawrev-2575	253	3	the	the	DET
inlawrev-2575	253	4	taxpayers	taxpayer	NOUN
inlawrev-2575	253	5	contended	contend	VERB
inlawrev-2575	253	6	that	that	SCONJ
inlawrev-2575	253	7	regulation	regulation	NOUN
inlawrev-2575	253	8	17	17	NUM
inlawrev-2575	253	9	,	,	PUNCT
inlawrev-2575	253	10	with	with	ADP
inlawrev-2575	253	11	the	the	DET
inlawrev-2575	253	12	thirty	thirty	NUM
inlawrev-2575	253	13	percent	percent	NOUN
inlawrev-2575	253	14	inflation	inflation	NOUN
inlawrev-2575	253	15	adjustment	adjustment	NOUN
inlawrev-2575	253	16	factor	factor	NOUN
inlawrev-2575	253	17	,	,	PUNCT
inlawrev-2575	253	18	should	should	AUX
inlawrev-2575	253	19	remain	remain	VERB
inlawrev-2575	253	20	in	in	ADP
inlawrev-2575	253	21	full	full	ADJ
inlawrev-2575	253	22	force	force	NOUN
inlawrev-2575	253	23	and	and	CCONJ
inlawrev-2575	253	24	effect	effect	NOUN
inlawrev-2575	253	25	.	.	PUNCT
inlawrev-2575	254	1	67	67	NUM
inlawrev-2575	254	2	the	the	DET
inlawrev-2575	254	3	court	court	NOUN
inlawrev-2575	254	4	only	only	ADV
inlawrev-2575	254	5	addressed	address	VERB
inlawrev-2575	254	6	one	one	NUM
inlawrev-2575	254	7	of	of	ADP
inlawrev-2575	254	8	these	these	DET
inlawrev-2575	254	9	contentions	contention	NOUN
inlawrev-2575	254	10	,	,	PUNCT
inlawrev-2575	254	11	namely	namely	ADV
inlawrev-2575	254	12	,	,	PUNCT
inlawrev-2575	254	13	the	the	DET
inlawrev-2575	254	14	validity	validity	NOUN
inlawrev-2575	254	15	of	of	ADP
inlawrev-2575	254	16	the	the	DET
inlawrev-2575	254	17	regulation	regulation	NOUN
inlawrev-2575	254	18	.	.	PUNCT
inlawrev-2575	255	1	the	the	DET
inlawrev-2575	255	2	court	court	NOUN
inlawrev-2575	255	3	observed	observe	VERB
inlawrev-2575	255	4	that	that	SCONJ
inlawrev-2575	255	5	the	the	DET
inlawrev-2575	255	6	legislature	legislature	NOUN
inlawrev-2575	255	7	provided	provide	VERB
inlawrev-2575	255	8	in	in	ADP
inlawrev-2575	255	9	indiana	indiana	PROPN
inlawrev-2575	255	10	code	code	PROPN
inlawrev-2575	255	11	sections	section	NOUN
inlawrev-2575	255	12	4	4	NUM
inlawrev-2575	255	13	-	-	SYM
inlawrev-2575	255	14	22	22	NUM
inlawrev-2575	255	15	-	-	PUNCT
inlawrev-2575	255	16	2	2	NUM
inlawrev-2575	255	17	-	-	PUNCT
inlawrev-2575	255	18	268	268	NUM
inlawrev-2575	255	19	and	and	CCONJ
inlawrev-2575	255	20	4	4	NUM
inlawrev-2575	255	21	-	-	SYM
inlawrev-2575	255	22	22	22	NUM
inlawrev-2575	255	23	-	-	PUNCT
inlawrev-2575	255	24	2	2	NUM
inlawrev-2575	255	25	-	-	SYM
inlawrev-2575	255	26	1	1	NUM
inlawrev-2575	255	27	1	1	NUM
inlawrev-2575	255	28	69	69	NUM
inlawrev-2575	255	29	that	that	SCONJ
inlawrev-2575	255	30	all	all	DET
inlawrev-2575	255	31	rules	rule	NOUN
inlawrev-2575	255	32	and	and	CCONJ
inlawrev-2575	255	33	regulations	regulation	NOUN
inlawrev-2575	255	34	of	of	ADP
inlawrev-2575	255	35	state	state	NOUN
inlawrev-2575	255	36	agencies	agency	NOUN
inlawrev-2575	255	37	,	,	PUNCT
inlawrev-2575	255	38	in	in	ADP
inlawrev-2575	255	39	order	order	NOUN
inlawrev-2575	255	40	to	to	PART
inlawrev-2575	255	41	be	be	AUX
inlawrev-2575	255	42	considered	consider	VERB
inlawrev-2575	255	43	validly	validly	ADV
inlawrev-2575	255	44	promulgated	promulgate	VERB
inlawrev-2575	255	45	and	and	CCONJ
inlawrev-2575	255	46	66	66	NUM
inlawrev-2575	255	47	i	i	PRON
inlawrev-2575	255	48	d.	d.	PROPN
inlawrev-2575	255	49	at	at	ADP
inlawrev-2575	255	50	22	22	NUM
inlawrev-2575	255	51	-	-	SYM
inlawrev-2575	255	52	23	23	NUM
inlawrev-2575	255	53	(	(	PUNCT
inlawrev-2575	255	54	citing	cite	VERB
inlawrev-2575	255	55	hagood	hagood	NOUN
inlawrev-2575	255	56	v.	v.	ADP
inlawrev-2575	255	57	state	state	NOUN
inlawrev-2575	255	58	,	,	PUNCT
inlawrev-2575	255	59	395	395	NUM
inlawrev-2575	255	60	n.e.2d	n.e.2d	NOUN
inlawrev-2575	255	61	315	315	NUM
inlawrev-2575	255	62	(	(	PUNCT
inlawrev-2575	255	63	ind	ind	NOUN
inlawrev-2575	255	64	.	.	PUNCT
inlawrev-2575	256	1	ct	ct	PROPN
inlawrev-2575	256	2	.	.	PUNCT
inlawrev-2575	257	1	app	app	PROPN
inlawrev-2575	257	2	.	.	PROPN
inlawrev-2575	257	3	1979	1979	NUM
inlawrev-2575	257	4	)	)	PUNCT
inlawrev-2575	258	1	(	(	PUNCT
inlawrev-2575	258	2	unappealed	unappealed	ADJ
inlawrev-2575	258	3	decision	decision	NOUN
inlawrev-2575	258	4	of	of	ADP
inlawrev-2575	258	5	a	a	DET
inlawrev-2575	258	6	trial	trial	NOUN
inlawrev-2575	258	7	court	court	NOUN
inlawrev-2575	258	8	binding	bind	VERB
inlawrev-2575	258	9	only	only	ADV
inlawrev-2575	258	10	as	as	ADP
inlawrev-2575	258	11	to	to	ADP
inlawrev-2575	258	12	the	the	DET
inlawrev-2575	258	13	parties	party	NOUN
inlawrev-2575	258	14	to	to	ADP
inlawrev-2575	258	15	the	the	DET
inlawrev-2575	258	16	action	action	NOUN
inlawrev-2575	258	17	and	and	CCONJ
inlawrev-2575	258	18	is	be	AUX
inlawrev-2575	258	19	not	not	PART
inlawrev-2575	258	20	stare	stare	ADJ
inlawrev-2575	258	21	decisis	decisis	NOUN
inlawrev-2575	258	22	)	)	PUNCT
inlawrev-2575	258	23	)	)	PUNCT
inlawrev-2575	258	24	.	.	PUNCT
inlawrev-2575	259	1	67446	67446	NUM
inlawrev-2575	259	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	259	3	at	at	ADP
inlawrev-2575	259	4	23	23	NUM
inlawrev-2575	259	5	.	.	PUNCT
inlawrev-2575	260	1	68this	68this	NUM
inlawrev-2575	260	2	section	section	NOUN
inlawrev-2575	260	3	provides	provide	VERB
inlawrev-2575	260	4	:	:	PUNCT
inlawrev-2575	260	5	(	(	PUNCT
inlawrev-2575	260	6	a	a	X
inlawrev-2575	260	7	)	)	PUNCT
inlawrev-2575	260	8	all	all	DET
inlawrev-2575	260	9	rules	rule	NOUN
inlawrev-2575	260	10	,	,	PUNCT
inlawrev-2575	260	11	regulations	regulation	NOUN
inlawrev-2575	260	12	.	.	PUNCT
inlawrev-2575	260	13	.	.	PUNCT
inlawrev-2575	261	1	.	.	PUNCT
inlawrev-2575	262	1	which	which	PRON
inlawrev-2575	262	2	the	the	DET
inlawrev-2575	262	3	issuing	issue	VERB
inlawrev-2575	262	4	agency	agency	NOUN
inlawrev-2575	262	5	intends	intend	VERB
inlawrev-2575	262	6	to	to	PART
inlawrev-2575	262	7	have	have	VERB
inlawrev-2575	262	8	the	the	DET
inlawrev-2575	262	9	effect	effect	NOUN
inlawrev-2575	262	10	or	or	CCONJ
inlawrev-2575	262	11	force	force	NOUN
inlawrev-2575	262	12	of	of	ADP
inlawrev-2575	262	13	law	law	NOUN
inlawrev-2575	262	14	but	but	CCONJ
inlawrev-2575	262	15	which	which	PRON
inlawrev-2575	262	16	are	be	AUX
inlawrev-2575	262	17	not	not	PART
inlawrev-2575	262	18	promulgated	promulgate	VERB
inlawrev-2575	262	19	,	,	PUNCT
inlawrev-2575	262	20	approved	approve	VERB
inlawrev-2575	262	21	and	and	CCONJ
inlawrev-2575	262	22	filed	file	VERB
inlawrev-2575	262	23	as	as	ADP
inlawrev-2575	262	24	rules	rule	NOUN
inlawrev-2575	262	25	in	in	ADP
inlawrev-2575	262	26	conformity	conformity	NOUN
inlawrev-2575	262	27	with	with	ADP
inlawrev-2575	262	28	the	the	DET
inlawrev-2575	262	29	provisions	provision	NOUN
inlawrev-2575	262	30	of	of	ADP
inlawrev-2575	262	31	this	this	DET
inlawrev-2575	262	32	chapter	chapter	NOUN
inlawrev-2575	262	33	,	,	PUNCT
inlawrev-2575	262	34	shall	shall	AUX
inlawrev-2575	262	35	be	be	AUX
inlawrev-2575	262	36	invalid	invalid	ADJ
inlawrev-2575	262	37	,	,	PUNCT
inlawrev-2575	262	38	void	void	ADJ
inlawrev-2575	262	39	and	and	CCONJ
inlawrev-2575	262	40	of	of	ADP
inlawrev-2575	262	41	no	no	DET
inlawrev-2575	262	42	force	force	NOUN
inlawrev-2575	262	43	or	or	CCONJ
inlawrev-2575	262	44	effect	effect	NOUN
inlawrev-2575	262	45	after	after	ADP
inlawrev-2575	262	46	the	the	DET
inlawrev-2575	262	47	first	first	ADJ
inlawrev-2575	262	48	day	day	NOUN
inlawrev-2575	262	49	of	of	ADP
inlawrev-2575	262	50	january	january	PROPN
inlawrev-2575	262	51	1978	1978	NUM
inlawrev-2575	262	52	.	.	PUNCT
inlawrev-2575	262	53	.	.	PUNCT
inlawrev-2575	262	54	.	.	PUNCT
inlawrev-2575	262	55	.	.	PUNCT
inlawrev-2575	263	1	(	(	PUNCT
inlawrev-2575	263	2	b	b	X
inlawrev-2575	263	3	)	)	PUNCT
inlawrev-2575	263	4	within	within	ADP
inlawrev-2575	263	5	thirty	thirty	NUM
inlawrev-2575	263	6	(	(	PUNCT
inlawrev-2575	263	7	30	30	NUM
inlawrev-2575	263	8	)	)	PUNCT
inlawrev-2575	263	9	days	day	NOUN
inlawrev-2575	263	10	after	after	ADP
inlawrev-2575	263	11	january	january	PROPN
inlawrev-2575	263	12	1	1	NUM
inlawrev-2575	263	13	,	,	PUNCT
inlawrev-2575	263	14	1978	1978	NUM
inlawrev-2575	263	15	,	,	PUNCT
inlawrev-2575	263	16	the	the	DET
inlawrev-2575	263	17	secretary	secretary	NOUN
inlawrev-2575	263	18	of	of	ADP
inlawrev-2575	263	19	state	state	NOUN
inlawrev-2575	263	20	shall	shall	AUX
inlawrev-2575	263	21	deliver	deliver	VERB
inlawrev-2575	263	22	to	to	ADP
inlawrev-2575	263	23	the	the	DET
inlawrev-2575	263	24	legislative	legislative	ADJ
inlawrev-2575	263	25	council	council	NOUN
inlawrev-2575	263	26	a	a	DET
inlawrev-2575	263	27	copy	copy	NOUN
inlawrev-2575	263	28	of	of	ADP
inlawrev-2575	263	29	every	every	DET
inlawrev-2575	263	30	rule	rule	NOUN
inlawrev-2575	263	31	in	in	ADP
inlawrev-2575	263	32	effect	effect	NOUN
inlawrev-2575	263	33	on	on	ADP
inlawrev-2575	263	34	that	that	DET
inlawrev-2575	263	35	day	day	NOUN
inlawrev-2575	263	36	according	accord	VERB
inlawrev-2575	263	37	to	to	ADP
inlawrev-2575	263	38	his	his	PRON
inlawrev-2575	263	39	records	record	NOUN
inlawrev-2575	263	40	.	.	PUNCT
inlawrev-2575	264	1	between	between	ADP
inlawrev-2575	264	2	february	february	PROPN
inlawrev-2575	264	3	1	1	NUM
inlawrev-2575	264	4	,	,	PUNCT
inlawrev-2575	264	5	1978	1978	NUM
inlawrev-2575	264	6	,	,	PUNCT
inlawrev-2575	264	7	and	and	CCONJ
inlawrev-2575	264	8	january	january	PROPN
inlawrev-2575	264	9	1	1	NUM
inlawrev-2575	264	10	,	,	PUNCT
inlawrev-2575	264	11	1979	1979	NUM
inlawrev-2575	264	12	,	,	PUNCT
inlawrev-2575	264	13	the	the	DET
inlawrev-2575	264	14	secretary	secretary	NOUN
inlawrev-2575	264	15	of	of	ADP
inlawrev-2575	264	16	state	state	NOUN
inlawrev-2575	264	17	shall	shall	AUX
inlawrev-2575	264	18	deliver	deliver	VERB
inlawrev-2575	264	19	to	to	ADP
inlawrev-2575	264	20	the	the	DET
inlawrev-2575	264	21	council	council	NOUN
inlawrev-2575	264	22	a	a	DET
inlawrev-2575	264	23	copy	copy	NOUN
inlawrev-2575	264	24	of	of	ADP
inlawrev-2575	264	25	every	every	DET
inlawrev-2575	264	26	rule	rule	NOUN
inlawrev-2575	264	27	filed	file	VERB
inlawrev-2575	264	28	with	with	ADP
inlawrev-2575	264	29	his	his	PRON
inlawrev-2575	264	30	office	office	NOUN
inlawrev-2575	264	31	after	after	ADP
inlawrev-2575	264	32	january	january	PROPN
inlawrev-2575	264	33	1	1	NUM
inlawrev-2575	264	34	,	,	PUNCT
inlawrev-2575	264	35	1978	1978	NUM
inlawrev-2575	264	36	,	,	PUNCT
inlawrev-2575	264	37	within	within	ADP
inlawrev-2575	264	38	thirty	thirty	NUM
inlawrev-2575	264	39	(	(	PUNCT
inlawrev-2575	264	40	30	30	NUM
inlawrev-2575	264	41	)	)	PUNCT
inlawrev-2575	264	42	days	day	NOUN
inlawrev-2575	264	43	from	from	ADP
inlawrev-2575	264	44	the	the	DET
inlawrev-2575	264	45	date	date	NOUN
inlawrev-2575	264	46	it	it	PRON
inlawrev-2575	264	47	was	be	AUX
inlawrev-2575	264	48	filed	file	VERB
inlawrev-2575	264	49	.	.	PUNCT
inlawrev-2575	265	1	the	the	DET
inlawrev-2575	265	2	council	council	NOUN
inlawrev-2575	265	3	shall	shall	AUX
inlawrev-2575	265	4	compile	compile	VERB
inlawrev-2575	265	5	the	the	DET
inlawrev-2575	265	6	rules	rule	NOUN
inlawrev-2575	265	7	according	accord	VERB
inlawrev-2575	265	8	to	to	ADP
inlawrev-2575	265	9	the	the	DET
inlawrev-2575	265	10	format	format	NOUN
inlawrev-2575	265	11	and	and	CCONJ
inlawrev-2575	265	12	numbering	numbering	NOUN
inlawrev-2575	265	13	system	system	NOUN
inlawrev-2575	265	14	it	it	PRON
inlawrev-2575	265	15	develops	develop	VERB
inlawrev-2575	265	16	under	under	ADP
inlawrev-2575	265	17	section	section	NOUN
inlawrev-2575	265	18	7.1(c	7.1(c	NUM
inlawrev-2575	265	19	)	)	PUNCT
inlawrev-2575	266	1	[	[	X
inlawrev-2575	266	2	4	4	NUM
inlawrev-2575	266	3	-	-	SYM
inlawrev-2575	266	4	22	22	NUM
inlawrev-2575	266	5	-	-	PUNCT
inlawrev-2575	266	6	2	2	NUM
inlawrev-2575	266	7	-	-	SYM
inlawrev-2575	266	8	7	7	NUM
inlawrev-2575	266	9	.	.	NUM
inlawrev-2575	266	10	1(c	1(c	NUM
inlawrev-2575	266	11	)	)	PUNCT
inlawrev-2575	266	12	]	]	PUNCT
inlawrev-2575	266	13	of	of	ADP
inlawrev-2575	266	14	this	this	DET
inlawrev-2575	266	15	chapter	chapter	NOUN
inlawrev-2575	266	16	and	and	CCONJ
inlawrev-2575	266	17	arrange	arrange	NOUN
inlawrev-2575	266	18	for	for	SCONJ
inlawrev-2575	266	19	them	they	PRON
inlawrev-2575	266	20	to	to	PART
inlawrev-2575	266	21	be	be	AUX
inlawrev-2575	266	22	converted	convert	VERB
inlawrev-2575	266	23	to	to	ADP
inlawrev-2575	266	24	computer	computer	NOUN
inlawrev-2575	266	25	data	datum	NOUN
inlawrev-2575	266	26	base	base	NOUN
inlawrev-2575	266	27	form	form	NOUN
inlawrev-2575	266	28	.	.	PUNCT
inlawrev-2575	267	1	on	on	ADP
inlawrev-2575	267	2	or	or	CCONJ
inlawrev-2575	267	3	before	before	ADP
inlawrev-2575	267	4	january	january	PROPN
inlawrev-2575	267	5	1	1	NUM
inlawrev-2575	267	6	,	,	PUNCT
inlawrev-2575	267	7	1979	1979	NUM
inlawrev-2575	267	8	,	,	PUNCT
inlawrev-2575	267	9	the	the	DET
inlawrev-2575	267	10	council	council	NOUN
inlawrev-2575	267	11	shall	shall	AUX
inlawrev-2575	267	12	deliver	deliver	VERB
inlawrev-2575	267	13	to	to	ADP
inlawrev-2575	267	14	each	each	DET
inlawrev-2575	267	15	agency	agency	NOUN
inlawrev-2575	267	16	a	a	DET
inlawrev-2575	267	17	computer	computer	NOUN
inlawrev-2575	267	18	printout	printout	NOUN
inlawrev-2575	267	19	or	or	CCONJ
inlawrev-2575	267	20	galley	galley	NOUN
inlawrev-2575	267	21	proofs	proof	NOUN
inlawrev-2575	267	22	of	of	ADP
inlawrev-2575	267	23	the	the	DET
inlawrev-2575	267	24	agency	agency	NOUN
inlawrev-2575	267	25	's	's	PART
inlawrev-2575	267	26	rules	rule	NOUN
inlawrev-2575	267	27	as	as	SCONJ
inlawrev-2575	267	28	they	they	PRON
inlawrev-2575	267	29	are	be	AUX
inlawrev-2575	267	30	known	know	VERB
inlawrev-2575	267	31	to	to	ADP
inlawrev-2575	267	32	the	the	DET
inlawrev-2575	267	33	council	council	NOUN
inlawrev-2575	267	34	and	and	CCONJ
inlawrev-2575	267	35	the	the	DET
inlawrev-2575	267	36	secretary	secretary	PROPN
inlawrev-2575	267	37	of	of	ADP
inlawrev-2575	267	38	state	state	NOUN
inlawrev-2575	267	39	.	.	PUNCT
inlawrev-2575	268	1	on	on	ADP
inlawrev-2575	268	2	or	or	CCONJ
inlawrev-2575	268	3	before	before	ADP
inlawrev-2575	268	4	march	march	PROPN
inlawrev-2575	268	5	1	1	NUM
inlawrev-2575	268	6	,	,	PUNCT
inlawrev-2575	268	7	1979	1979	NUM
inlawrev-2575	268	8	,	,	PUNCT
inlawrev-2575	268	9	the	the	DET
inlawrev-2575	268	10	governing	govern	VERB
inlawrev-2575	268	11	body	body	NOUN
inlawrev-2575	268	12	of	of	ADP
inlawrev-2575	268	13	the	the	DET
inlawrev-2575	268	14	agency	agency	NOUN
inlawrev-2575	268	15	shall	shall	AUX
inlawrev-2575	268	16	by	by	ADP
inlawrev-2575	268	17	resolution	resolution	NOUN
inlawrev-2575	268	18	certify	certify	NOUN
inlawrev-2575	268	19	to	to	ADP
inlawrev-2575	268	20	the	the	DET
inlawrev-2575	268	21	council	council	NOUN
inlawrev-2575	268	22	and	and	CCONJ
inlawrev-2575	268	23	the	the	DET
inlawrev-2575	268	24	secretary	secretary	PROPN
inlawrev-2575	268	25	of	of	ADP
inlawrev-2575	268	26	state	state	NOUN
inlawrev-2575	268	27	from	from	ADP
inlawrev-2575	268	28	the	the	DET
inlawrev-2575	268	29	printout	printout	NOUN
inlawrev-2575	268	30	or	or	CCONJ
inlawrev-2575	268	31	galley	galley	NOUN
inlawrev-2575	268	32	proofs	proof	NOUN
inlawrev-2575	268	33	those	those	DET
inlawrev-2575	268	34	rules	rule	NOUN
inlawrev-2575	268	35	which	which	PRON
inlawrev-2575	268	36	are	be	AUX
inlawrev-2575	268	37	in	in	ADP
inlawrev-2575	268	38	effect	effect	NOUN
inlawrev-2575	268	39	on	on	ADP
inlawrev-2575	268	40	december	december	PROPN
inlawrev-2575	268	41	31	31	NUM
inlawrev-2575	268	42	,	,	PUNCT
inlawrev-2575	268	43	1978	1978	NUM
inlawrev-2575	268	44	.	.	PUNCT
inlawrev-2575	269	1	if	if	SCONJ
inlawrev-2575	269	2	there	there	PRON
inlawrev-2575	269	3	is	be	VERB
inlawrev-2575	269	4	no	no	DET
inlawrev-2575	269	5	governing	govern	VERB
inlawrev-2575	269	6	body	body	NOUN
inlawrev-2575	269	7	,	,	PUNCT
inlawrev-2575	269	8	the	the	DET
inlawrev-2575	269	9	chief	chief	ADJ
inlawrev-2575	269	10	administrative	administrative	ADJ
inlawrev-2575	269	11	officer	officer	NOUN
inlawrev-2575	269	12	of	of	ADP
inlawrev-2575	269	13	the	the	DET
inlawrev-2575	269	14	agency	agency	NOUN
inlawrev-2575	269	15	shall	shall	AUX
inlawrev-2575	269	16	make	make	VERB
inlawrev-2575	269	17	the	the	DET
inlawrev-2575	269	18	certification	certification	NOUN
inlawrev-2575	269	19	by	by	ADP
inlawrev-2575	269	20	affidavit	affidavit	NOUN
inlawrev-2575	269	21	.	.	PUNCT
inlawrev-2575	270	1	in	in	ADP
inlawrev-2575	270	2	the	the	DET
inlawrev-2575	270	3	case	case	NOUN
inlawrev-2575	270	4	of	of	ADP
inlawrev-2575	270	5	an	an	DET
inlawrev-2575	270	6	agency	agency	NOUN
inlawrev-2575	270	7	that	that	PRON
inlawrev-2575	270	8	fails	fail	VERB
inlawrev-2575	270	9	to	to	PART
inlawrev-2575	270	10	make	make	VERB
inlawrev-2575	270	11	a	a	DET
inlawrev-2575	270	12	certification	certification	NOUN
inlawrev-2575	270	13	as	as	ADP
inlawrev-2575	270	14	to	to	ADP
inlawrev-2575	270	15	any	any	PRON
inlawrev-2575	270	16	of	of	ADP
inlawrev-2575	270	17	its	its	PRON
inlawrev-2575	270	18	rules	rule	NOUN
inlawrev-2575	270	19	within	within	ADP
inlawrev-2575	270	20	the	the	DET
inlawrev-2575	270	21	time	time	NOUN
inlawrev-2575	270	22	required	require	VERB
inlawrev-2575	270	23	,	,	PUNCT
inlawrev-2575	270	24	the	the	DET
inlawrev-2575	270	25	secretary	secretary	PROPN
inlawrev-2575	270	26	of	of	ADP
inlawrev-2575	270	27	state	state	NOUN
inlawrev-2575	270	28	shall	shall	AUX
inlawrev-2575	270	29	examine	examine	VERB
inlawrev-2575	270	30	the	the	DET
inlawrev-2575	270	31	computer	computer	NOUN
inlawrev-2575	270	32	printout	printout	NOUN
inlawrev-2575	270	33	or	or	CCONJ
inlawrev-2575	270	34	galley	galley	NOUN
inlawrev-2575	270	35	proofs	proof	NOUN
inlawrev-2575	270	36	and	and	CCONJ
inlawrev-2575	270	37	make	make	VERB
inlawrev-2575	270	38	the	the	DET
inlawrev-2575	270	39	certification	certification	NOUN
inlawrev-2575	270	40	by	by	ADP
inlawrev-2575	270	41	affidavit	affidavit	NOUN
inlawrev-2575	270	42	.	.	PUNCT
inlawrev-2575	271	1	after	after	ADP
inlawrev-2575	271	2	march	march	PROPN
inlawrev-2575	271	3	1	1	NUM
inlawrev-2575	271	4	,	,	PUNCT
inlawrev-2575	271	5	1979	1979	NUM
inlawrev-2575	271	6	,	,	PUNCT
inlawrev-2575	271	7	the	the	DET
inlawrev-2575	271	8	legislative	legislative	ADJ
inlawrev-2575	271	9	council	council	NOUN
inlawrev-2575	271	10	shall	shall	AUX
inlawrev-2575	271	11	arrange	arrange	VERB
inlawrev-2575	271	12	to	to	PART
inlawrev-2575	271	13	have	have	VERB
inlawrev-2575	271	14	the	the	DET
inlawrev-2575	271	15	certified	certify	VERB
inlawrev-2575	271	16	rules	rule	NOUN
inlawrev-2575	271	17	indexed	index	VERB
inlawrev-2575	271	18	and	and	CCONJ
inlawrev-2575	271	19	published	publish	VERB
inlawrev-2575	271	20	as	as	ADP
inlawrev-2575	271	21	the	the	DET
inlawrev-2575	271	22	"	"	PUNCT
inlawrev-2575	271	23	indiana	indiana	PROPN
inlawrev-2575	271	24	administrative	administrative	PROPN
inlawrev-2575	271	25	code	code	PROPN
inlawrev-2575	271	26	.	.	PUNCT
inlawrev-2575	271	27	"	"	PUNCT
inlawrev-2575	272	1	ind	ind	PROPN
inlawrev-2575	272	2	.	.	PUNCT
inlawrev-2575	272	3	code	code	PROPN
inlawrev-2575	272	4	§	§	PROPN
inlawrev-2575	272	5	4	4	NUM
inlawrev-2575	272	6	-	-	SYM
inlawrev-2575	272	7	22	22	NUM
inlawrev-2575	272	8	-	-	PUNCT
inlawrev-2575	272	9	2	2	NUM
inlawrev-2575	272	10	-	-	SYM
inlawrev-2575	272	11	2	2	NUM
inlawrev-2575	272	12	(	(	PUNCT
inlawrev-2575	272	13	1982	1982	NUM
inlawrev-2575	272	14	)	)	PUNCT
inlawrev-2575	272	15	(	(	PUNCT
inlawrev-2575	272	16	emphasis	emphasis	NOUN
inlawrev-2575	272	17	added	add	VERB
inlawrev-2575	272	18	)	)	PUNCT
inlawrev-2575	272	19	.	.	PUNCT
inlawrev-2575	273	1	69this	69this	PRON
inlawrev-2575	273	2	section	section	NOUN
inlawrev-2575	273	3	provides	provide	VERB
inlawrev-2575	273	4	:	:	PUNCT
inlawrev-2575	273	5	(	(	PUNCT
inlawrev-2575	273	6	a	a	X
inlawrev-2575	273	7	)	)	PUNCT
inlawrev-2575	273	8	subject	subject	NOUN
inlawrev-2575	273	9	to	to	ADP
inlawrev-2575	273	10	the	the	DET
inlawrev-2575	273	11	provisions	provision	NOUN
inlawrev-2575	273	12	of	of	ADP
inlawrev-2575	273	13	this	this	DET
inlawrev-2575	273	14	section	section	NOUN
inlawrev-2575	273	15	,	,	PUNCT
inlawrev-2575	273	16	any	any	DET
inlawrev-2575	273	17	such	such	ADJ
inlawrev-2575	273	18	rule	rule	NOUN
inlawrev-2575	273	19	(	(	PUNCT
inlawrev-2575	273	20	including	include	VERB
inlawrev-2575	273	21	matter	matter	NOUN
inlawrev-2575	273	22	incorporated	incorporate	VERB
inlawrev-2575	273	23	by	by	ADP
inlawrev-2575	273	24	reference	reference	NOUN
inlawrev-2575	273	25	in	in	ADP
inlawrev-2575	273	26	compliance	compliance	NOUN
inlawrev-2575	273	27	with	with	ADP
inlawrev-2575	273	28	section	section	NOUN
inlawrev-2575	273	29	7.1	7.1	NUM
inlawrev-2575	274	1	[	[	SYM
inlawrev-2575	274	2	4	4	NUM
inlawrev-2575	274	3	-	-	SYM
inlawrev-2575	274	4	22	22	NUM
inlawrev-2575	274	5	-	-	PUNCT
inlawrev-2575	274	6	2	2	NUM
inlawrev-2575	274	7	-	-	SYM
inlawrev-2575	274	8	7.1	7.1	NUM
inlawrev-2575	274	9	]	]	PUNCT
inlawrev-2575	274	10	of	of	ADP
inlawrev-2575	274	11	this	this	DET
inlawrev-2575	274	12	chapter	chapter	NOUN
inlawrev-2575	274	13	)	)	PUNCT
inlawrev-2575	274	14	adopted	adopt	VERB
inlawrev-2575	274	15	,	,	PUNCT
inlawrev-2575	274	16	approved	approve	VERB
inlawrev-2575	274	17	,	,	PUNCT
inlawrev-2575	274	18	recorded	record	VERB
inlawrev-2575	274	19	,	,	PUNCT
inlawrev-2575	274	20	and	and	CCONJ
inlawrev-2575	274	21	published	publish	VERB
inlawrev-2575	274	22	as	as	SCONJ
inlawrev-2575	274	23	provided	provide	VERB
inlawrev-2575	274	24	in	in	ADP
inlawrev-2575	274	25	this	this	DET
inlawrev-2575	274	26	chapter	chapter	NOUN
inlawrev-2575	274	27	shall	shall	AUX
inlawrev-2575	274	28	be	be	AUX
inlawrev-2575	274	29	.	.	PUNCT
inlawrev-2575	274	30	.	.	PUNCT
inlawrev-2575	274	31	.	.	PUNCT
inlawrev-2575	275	1	prima	prima	PROPN
inlawrev-2575	275	2	facie	facie	PROPN
inlawrev-2575	275	3	evidence	evidence	NOUN
inlawrev-2575	275	4	that	that	PRON
inlawrev-2575	275	5	said	say	VERB
inlawrev-2575	275	6	rule	rule	NOUN
inlawrev-2575	275	7	was	be	AUX
inlawrev-2575	275	8	adopted	adopt	VERB
inlawrev-2575	275	9	,	,	PUNCT
inlawrev-2575	275	10	approved	approve	VERB
inlawrev-2575	275	11	,	,	PUNCT
inlawrev-2575	275	12	and	and	CCONJ
inlawrev-2575	275	13	filed	file	VERB
inlawrev-2575	275	14	in	in	ADP
inlawrev-2575	275	15	accordance	accordance	NOUN
inlawrev-2575	275	16	with	with	ADP
inlawrev-2575	275	17	this	this	DET
inlawrev-2575	275	18	chapter	chapter	NOUN
inlawrev-2575	275	19	and	and	CCONJ
inlawrev-2575	275	20	that	that	SCONJ
inlawrev-2575	275	21	the	the	DET
inlawrev-2575	275	22	text	text	NOUN
inlawrev-2575	275	23	of	of	ADP
inlawrev-2575	275	24	the	the	DET
inlawrev-2575	275	25	rule	rule	NOUN
inlawrev-2575	275	26	published	publish	VERB
inlawrev-2575	275	27	is	be	AUX
inlawrev-2575	275	28	the	the	DET
inlawrev-2575	275	29	text	text	NOUN
inlawrev-2575	275	30	adopted	adopt	VERB
inlawrev-2575	275	31	;	;	PUNCT
inlawrev-2575	275	32	however	however	ADV
inlawrev-2575	275	33	,	,	PUNCT
inlawrev-2575	275	34	the	the	DET
inlawrev-2575	275	35	1979	1979	NUM
inlawrev-2575	275	36	edition	edition	NOUN
inlawrev-2575	275	37	of	of	ADP
inlawrev-2575	275	38	the	the	DET
inlawrev-2575	275	39	indiana	indiana	PROPN
inlawrev-2575	275	40	administrative	administrative	PROPN
inlawrev-2575	275	41	code	code	PROPN
inlawrev-2575	275	42	shall	shall	AUX
inlawrev-2575	275	43	be	be	AUX
inlawrev-2575	275	44	conclusively	conclusively	ADV
inlawrev-2575	275	45	presumed	presume	VERB
inlawrev-2575	275	46	to	to	PART
inlawrev-2575	275	47	contain	contain	VERB
inlawrev-2575	275	48	the	the	DET
inlawrev-2575	275	49	accurate	accurate	ADJ
inlawrev-2575	275	50	,	,	PUNCT
inlawrev-2575	275	51	correct	correct	ADJ
inlawrev-2575	275	52	,	,	PUNCT
inlawrev-2575	275	53	and	and	CCONJ
inlawrev-2575	275	54	complete	complete	ADJ
inlawrev-2575	275	55	text	text	NOUN
inlawrev-2575	275	56	of	of	ADP
inlawrev-2575	275	57	all	all	DET
inlawrev-2575	275	58	rules	rule	NOUN
inlawrev-2575	275	59	in	in	ADP
inlawrev-2575	275	60	effect	effect	NOUN
inlawrev-2575	275	61	on	on	ADP
inlawrev-2575	275	62	december	december	PROPN
inlawrev-2575	275	63	31	31	NUM
inlawrev-2575	275	64	,	,	PUNCT
inlawrev-2575	275	65	1978	1978	NUM
inlawrev-2575	275	66	.	.	PUNCT
inlawrev-2575	276	1	all	all	DET
inlawrev-2575	276	2	rules	rule	NOUN
inlawrev-2575	276	3	filed	file	VERB
inlawrev-2575	276	4	with	with	ADP
inlawrev-2575	276	5	the	the	DET
inlawrev-2575	276	6	secretary	secretary	PROPN
inlawrev-2575	276	7	of	of	ADP
inlawrev-2575	276	8	state	state	NOUN
inlawrev-2575	276	9	before	before	ADP
inlawrev-2575	276	10	december	december	PROPN
inlawrev-2575	276	11	330	330	NUM
inlawrev-2575	276	12	indiana	indiana	PROPN
inlawrev-2575	276	13	law	law	NOUN
inlawrev-2575	276	14	review	review	NOUN
inlawrev-2575	276	15	[	[	X
inlawrev-2575	276	16	vol	vol	NOUN
inlawrev-2575	276	17	.	.	PUNCT
inlawrev-2575	277	1	17:319	17:319	NUM
inlawrev-2575	277	2	in	in	ADP
inlawrev-2575	277	3	effect	effect	NOUN
inlawrev-2575	277	4	on	on	ADP
inlawrev-2575	277	5	december	december	PROPN
inlawrev-2575	277	6	31	31	NUM
inlawrev-2575	277	7	,	,	PUNCT
inlawrev-2575	277	8	1978	1978	NUM
inlawrev-2575	277	9	,	,	PUNCT
inlawrev-2575	277	10	were	be	AUX
inlawrev-2575	277	11	to	to	PART
inlawrev-2575	277	12	be	be	AUX
inlawrev-2575	277	13	certified	certify	VERB
inlawrev-2575	277	14	to	to	ADP
inlawrev-2575	277	15	the	the	DET
inlawrev-2575	277	16	legislative	legislative	ADJ
inlawrev-2575	277	17	council	council	NOUN
inlawrev-2575	277	18	and	and	CCONJ
inlawrev-2575	277	19	to	to	ADP
inlawrev-2575	277	20	the	the	DET
inlawrev-2575	277	21	secretary	secretary	PROPN
inlawrev-2575	277	22	of	of	ADP
inlawrev-2575	277	23	state	state	NOUN
inlawrev-2575	277	24	on	on	ADP
inlawrev-2575	277	25	or	or	CCONJ
inlawrev-2575	277	26	before	before	ADP
inlawrev-2575	277	27	march	march	PROPN
inlawrev-2575	277	28	1	1	NUM
inlawrev-2575	277	29	,	,	PUNCT
inlawrev-2575	277	30	1979	1979	NUM
inlawrev-2575	277	31	,	,	PUNCT
inlawrev-2575	277	32	and	and	CCONJ
inlawrev-2575	277	33	that	that	SCONJ
inlawrev-2575	277	34	state	state	NOUN
inlawrev-2575	277	35	agency	agency	NOUN
inlawrev-2575	277	36	rules	rule	NOUN
inlawrev-2575	277	37	and	and	CCONJ
inlawrev-2575	277	38	regulations	regulation	NOUN
inlawrev-2575	277	39	not	not	PART
inlawrev-2575	277	40	certified	certify	VERB
inlawrev-2575	277	41	were	be	AUX
inlawrev-2575	277	42	deemed	deem	VERB
inlawrev-2575	277	43	void	void	ADJ
inlawrev-2575	277	44	.	.	PUNCT
inlawrev-2575	278	1	70	70	NUM
inlawrev-2575	278	2	because	because	SCONJ
inlawrev-2575	278	3	the	the	DET
inlawrev-2575	278	4	thirty	thirty	NUM
inlawrev-2575	278	5	percent	percent	NOUN
inlawrev-2575	278	6	inflation	inflation	NOUN
inlawrev-2575	278	7	adjustment	adjustment	NOUN
inlawrev-2575	278	8	factor	factor	NOUN
inlawrev-2575	278	9	had	have	AUX
inlawrev-2575	278	10	never	never	ADV
inlawrev-2575	278	11	been	be	AUX
inlawrev-2575	278	12	certified	certify	VERB
inlawrev-2575	278	13	and	and	CCONJ
inlawrev-2575	278	14	published	publish	VERB
inlawrev-2575	278	15	as	as	SCONJ
inlawrev-2575	278	16	required	require	VERB
inlawrev-2575	278	17	by	by	ADP
inlawrev-2575	278	18	indiana	indiana	PROPN
inlawrev-2575	278	19	code	code	PROPN
inlawrev-2575	278	20	sections	section	NOUN
inlawrev-2575	278	21	4	4	NUM
inlawrev-2575	278	22	-	-	SYM
inlawrev-2575	278	23	22	22	NUM
inlawrev-2575	278	24	-	-	PUNCT
inlawrev-2575	278	25	2	2	NUM
inlawrev-2575	278	26	-	-	SYM
inlawrev-2575	278	27	2	2	NUM
inlawrev-2575	278	28	and	and	CCONJ
inlawrev-2575	278	29	4	4	NUM
inlawrev-2575	278	30	-	-	SYM
inlawrev-2575	278	31	22	22	NUM
inlawrev-2575	278	32	-	-	PUNCT
inlawrev-2575	278	33	2	2	NUM
inlawrev-2575	278	34	-	-	SYM
inlawrev-2575	278	35	11	11	NUM
inlawrev-2575	278	36	,	,	PUNCT
inlawrev-2575	278	37	the	the	DET
inlawrev-2575	278	38	court	court	NOUN
inlawrev-2575	278	39	concluded	conclude	VERB
inlawrev-2575	278	40	that	that	SCONJ
inlawrev-2575	278	41	"	"	PUNCT
inlawrev-2575	278	42	whatever	whatever	DET
inlawrev-2575	278	43	vitality	vitality	NOUN
inlawrev-2575	278	44	[	[	X
inlawrev-2575	278	45	the	the	DET
inlawrev-2575	278	46	thirty	thirty	NUM
inlawrev-2575	278	47	percent	percent	NOUN
inlawrev-2575	278	48	factor	factor	NOUN
inlawrev-2575	278	49	]	]	PUNCT
inlawrev-2575	278	50	may	may	AUX
inlawrev-2575	278	51	once	once	ADV
inlawrev-2575	278	52	have	have	AUX
inlawrev-2575	278	53	had	have	VERB
inlawrev-2575	278	54	,	,	PUNCT
inlawrev-2575	278	55	it	it	PRON
inlawrev-2575	278	56	expired	expire	VERB
inlawrev-2575	278	57	pursuant	pursuant	ADV
inlawrev-2575	278	58	to	to	ADP
inlawrev-2575	278	59	statutory	statutory	ADJ
inlawrev-2575	278	60	enactment	enactment	NOUN
inlawrev-2575	278	61	prior	prior	ADV
inlawrev-2575	278	62	to	to	ADP
inlawrev-2575	278	63	its	its	PRON
inlawrev-2575	278	64	application	application	NOUN
inlawrev-2575	278	65	on	on	ADP
inlawrev-2575	278	66	april	april	PROPN
inlawrev-2575	278	67	2	2	NUM
inlawrev-2575	278	68	,	,	PUNCT
inlawrev-2575	278	69	1979	1979	NUM
inlawrev-2575	278	70	,	,	PUNCT
inlawrev-2575	278	71	by	by	ADP
inlawrev-2575	278	72	the	the	DET
inlawrev-2575	278	73	pike	pike	NOUN
inlawrev-2575	278	74	county	county	NOUN
inlawrev-2575	278	75	taxing	tax	VERB
inlawrev-2575	278	76	officials	official	NOUN
inlawrev-2575	278	77	.	.	PUNCT
inlawrev-2575	278	78	"	"	PUNCT
inlawrev-2575	279	1	71	71	NUM
inlawrev-2575	279	2	h.	h.	PROPN
inlawrev-2575	279	3	federal	federal	PROPN
inlawrev-2575	279	4	taxation	taxation	PROPN
inlawrev-2575	279	5	i.	i.	PROPN
inlawrev-2575	279	6	family	family	PROPN
inlawrev-2575	279	7	trusts.—in	trusts.—in	PROPN
inlawrev-2575	279	8	schulz	schulz	PROPN
inlawrev-2575	279	9	v.	v.	PROPN
inlawrev-2575	279	10	commissioner	commissioner	PROPN
inlawrev-2575	279	11	,	,	PUNCT
inlawrev-2575	279	12	12	12	NUM
inlawrev-2575	279	13	the	the	DET
inlawrev-2575	279	14	seventh	seventh	ADJ
inlawrev-2575	279	15	circuit	circuit	NOUN
inlawrev-2575	279	16	court	court	NOUN
inlawrev-2575	279	17	of	of	ADP
inlawrev-2575	279	18	appeals	appeals	PROPN
inlawrev-2575	279	19	examined	examine	VERB
inlawrev-2575	279	20	the	the	DET
inlawrev-2575	279	21	use	use	NOUN
inlawrev-2575	279	22	of	of	ADP
inlawrev-2575	279	23	"	"	PUNCT
inlawrev-2575	279	24	family	family	NOUN
inlawrev-2575	279	25	trusts	trust	VERB
inlawrev-2575	279	26	"	"	PUNCT
inlawrev-2575	279	27	73	73	NUM
inlawrev-2575	279	28	for	for	ADP
inlawrev-2575	279	29	federal	federal	ADJ
inlawrev-2575	279	30	income	income	NOUN
inlawrev-2575	279	31	tax	tax	NOUN
inlawrev-2575	279	32	purposes	purpose	NOUN
inlawrev-2575	279	33	.	.	PUNCT
inlawrev-2575	280	1	the	the	DET
inlawrev-2575	280	2	schulz	schulz	PROPN
inlawrev-2575	280	3	decision	decision	NOUN
inlawrev-2575	280	4	involved	involve	VERB
inlawrev-2575	280	5	a	a	DET
inlawrev-2575	280	6	consolidated	consolidated	ADJ
inlawrev-2575	280	7	appeal	appeal	NOUN
inlawrev-2575	280	8	of	of	ADP
inlawrev-2575	280	9	three	three	NUM
inlawrev-2575	280	10	cases	case	NOUN
inlawrev-2575	280	11	from	from	ADP
inlawrev-2575	280	12	the	the	DET
inlawrev-2575	280	13	united	united	PROPN
inlawrev-2575	280	14	states	states	PROPN
inlawrev-2575	280	15	tax	tax	NOUN
inlawrev-2575	280	16	court	court	NOUN
inlawrev-2575	280	17	74	74	NUM
inlawrev-2575	280	18	and	and	CCONJ
inlawrev-2575	280	19	concerned	concern	VERB
inlawrev-2575	280	20	two	two	NUM
inlawrev-2575	280	21	trusts	trust	NOUN
inlawrev-2575	280	22	—	—	PUNCT
inlawrev-2575	280	23	the	the	DET
inlawrev-2575	280	24	schulz	schulz	PROPN
inlawrev-2575	280	25	family	family	PROPN
inlawrev-2575	280	26	trust	trust	NOUN
inlawrev-2575	280	27	and	and	CCONJ
inlawrev-2575	280	28	the	the	DET
inlawrev-2575	280	29	white	white	PROPN
inlawrev-2575	280	30	family	family	PROPN
inlawrev-2575	280	31	trust	trust	PROPN
inlawrev-2575	280	32	.	.	PUNCT
inlawrev-2575	281	1	the	the	DET
inlawrev-2575	281	2	taxpayers	taxpayer	NOUN
inlawrev-2575	281	3	had	have	AUX
inlawrev-2575	281	4	created	create	VERB
inlawrev-2575	281	5	family	family	NOUN
inlawrev-2575	281	6	trusts	trust	NOUN
inlawrev-2575	281	7	based	base	VERB
inlawrev-2575	281	8	on	on	ADP
inlawrev-2575	281	9	forms	form	NOUN
inlawrev-2575	281	10	and	and	CCONJ
inlawrev-2575	281	11	information	information	NOUN
inlawrev-2575	281	12	in	in	ADP
inlawrev-2575	281	13	prepackaged	prepackaged	ADJ
inlawrev-2575	281	14	kits	kit	NOUN
inlawrev-2575	281	15	that	that	PRON
inlawrev-2575	281	16	they	they	PRON
inlawrev-2575	281	17	had	have	AUX
inlawrev-2575	281	18	purchased	purchase	VERB
inlawrev-2575	281	19	.	.	PUNCT
inlawrev-2575	282	1	pursuant	pursuant	ADJ
inlawrev-2575	282	2	to	to	ADP
inlawrev-2575	282	3	the	the	DET
inlawrev-2575	282	4	instructions	instruction	NOUN
inlawrev-2575	282	5	in	in	ADP
inlawrev-2575	282	6	these	these	DET
inlawrev-2575	282	7	kits	kit	NOUN
inlawrev-2575	282	8	,	,	PUNCT
inlawrev-2575	282	9	the	the	DET
inlawrev-2575	282	10	taxpayers	taxpayer	NOUN
inlawrev-2575	282	11	conveyed	convey	VERB
inlawrev-2575	282	12	all	all	PRON
inlawrev-2575	282	13	of	of	ADP
inlawrev-2575	282	14	their	their	PRON
inlawrev-2575	282	15	real	real	ADJ
inlawrev-2575	282	16	and	and	CCONJ
inlawrev-2575	282	17	personal	personal	ADJ
inlawrev-2575	282	18	property	property	NOUN
inlawrev-2575	282	19	to	to	ADP
inlawrev-2575	282	20	the	the	DET
inlawrev-2575	282	21	trusts	trust	NOUN
inlawrev-2575	282	22	,	,	PUNCT
inlawrev-2575	282	23	as	as	ADV
inlawrev-2575	282	24	well	well	ADV
inlawrev-2575	282	25	as	as	ADP
inlawrev-2575	282	26	their	their	PRON
inlawrev-2575	282	27	right	right	NOUN
inlawrev-2575	282	28	to	to	PART
inlawrev-2575	282	29	receive	receive	VERB
inlawrev-2575	282	30	salaries	salary	NOUN
inlawrev-2575	282	31	from	from	ADP
inlawrev-2575	282	32	their	their	PRON
inlawrev-2575	282	33	employers	employer	NOUN
inlawrev-2575	282	34	.	.	PUNCT
inlawrev-2575	283	1	in	in	ADP
inlawrev-2575	283	2	return	return	NOUN
inlawrev-2575	283	3	,	,	PUNCT
inlawrev-2575	283	4	the	the	DET
inlawrev-2575	283	5	taxpayers	taxpayer	NOUN
inlawrev-2575	283	6	,	,	PUNCT
inlawrev-2575	283	7	as	as	ADP
inlawrev-2575	283	8	grantors	grantor	NOUN
inlawrev-2575	283	9	of	of	ADP
inlawrev-2575	283	10	the	the	DET
inlawrev-2575	283	11	trusts	trust	NOUN
inlawrev-2575	283	12	,	,	PUNCT
inlawrev-2575	283	13	received	receive	VERB
inlawrev-2575	283	14	shares	share	NOUN
inlawrev-2575	283	15	representing	represent	VERB
inlawrev-2575	283	16	their	their	PRON
inlawrev-2575	283	17	beneficial	beneficial	ADJ
inlawrev-2575	283	18	interests	interest	NOUN
inlawrev-2575	283	19	in	in	ADP
inlawrev-2575	283	20	the	the	DET
inlawrev-2575	283	21	trusts	trust	NOUN
inlawrev-2575	283	22	.	.	PUNCT
inlawrev-2575	284	1	75	75	NUM
inlawrev-2575	284	2	the	the	DET
inlawrev-2575	284	3	taxpayers	taxpayer	NOUN
inlawrev-2575	284	4	were	be	AUX
inlawrev-2575	284	5	attempting	attempt	VERB
inlawrev-2575	284	6	to	to	PART
inlawrev-2575	284	7	convert	convert	VERB
inlawrev-2575	284	8	nondeductible	nondeductible	ADJ
inlawrev-2575	284	9	,	,	PUNCT
inlawrev-2575	284	10	personal	personal	ADJ
inlawrev-2575	284	11	expenses	expense	NOUN
inlawrev-2575	284	12	into	into	ADP
inlawrev-2575	284	13	administrative	administrative	ADJ
inlawrev-2575	284	14	or	or	CCONJ
inlawrev-2575	284	15	business	business	NOUN
inlawrev-2575	284	16	expenses	expense	NOUN
inlawrev-2575	284	17	of	of	ADP
inlawrev-2575	284	18	the	the	DET
inlawrev-2575	284	19	trusts	trust	NOUN
inlawrev-2575	284	20	.	.	PUNCT
inlawrev-2575	285	1	among	among	ADP
inlawrev-2575	285	2	the	the	DET
inlawrev-2575	285	3	administrative	administrative	ADJ
inlawrev-2575	285	4	expenses	expense	NOUN
inlawrev-2575	285	5	the	the	DET
inlawrev-2575	285	6	trusts	trust	NOUN
inlawrev-2575	285	7	deducted	deduct	VERB
inlawrev-2575	285	8	were	be	AUX
inlawrev-2575	285	9	home	home	NOUN
inlawrev-2575	285	10	and	and	CCONJ
inlawrev-2575	285	11	automobile	automobile	NOUN
inlawrev-2575	285	12	insurance	insurance	NOUN
inlawrev-2575	285	13	premiums	premium	NOUN
inlawrev-2575	285	14	,	,	PUNCT
inlawrev-2575	285	15	educational	educational	ADJ
inlawrev-2575	285	16	expenses	expense	NOUN
inlawrev-2575	285	17	,	,	PUNCT
inlawrev-2575	285	18	household	household	NOUN
inlawrev-2575	285	19	expenses	expense	NOUN
inlawrev-2575	285	20	,	,	PUNCT
inlawrev-2575	285	21	and	and	CCONJ
inlawrev-2575	285	22	health	health	NOUN
inlawrev-2575	285	23	2	2	NUM
inlawrev-2575	285	24	,	,	PUNCT
inlawrev-2575	285	25	1978	1978	NUM
inlawrev-2575	285	26	,	,	PUNCT
inlawrev-2575	285	27	but	but	CCONJ
inlawrev-2575	285	28	not	not	PART
inlawrev-2575	285	29	compiled	compile	VERB
inlawrev-2575	285	30	in	in	ADP
inlawrev-2575	285	31	the	the	DET
inlawrev-2575	285	32	1979	1979	NUM
inlawrev-2575	285	33	edition	edition	NOUN
inlawrev-2575	285	34	of	of	ADP
inlawrev-2575	285	35	the	the	DET
inlawrev-2575	285	36	indiana	indiana	PROPN
inlawrev-2575	285	37	administrative	administrative	PROPN
inlawrev-2575	285	38	code	code	PROPN
inlawrev-2575	285	39	are	be	AUX
inlawrev-2575	285	40	void	void	ADJ
inlawrev-2575	285	41	.	.	PUNCT
inlawrev-2575	286	1	i	i	PRON
inlawrev-2575	286	2	d.	d.	PROPN
inlawrev-2575	286	3	§	§	PROPN
inlawrev-2575	286	4	4	4	NUM
inlawrev-2575	286	5	-	-	SYM
inlawrev-2575	286	6	22	22	NUM
inlawrev-2575	286	7	-	-	PUNCT
inlawrev-2575	286	8	2	2	NUM
inlawrev-2575	286	9	-	-	SYM
inlawrev-2575	286	10	11	11	NUM
inlawrev-2575	286	11	(	(	PUNCT
inlawrev-2575	286	12	emphasis	emphasis	NOUN
inlawrev-2575	286	13	added	add	VERB
inlawrev-2575	286	14	)	)	PUNCT
inlawrev-2575	286	15	.	.	PUNCT
inlawrev-2575	287	1	70446	70446	NUM
inlawrev-2575	287	2	n.e.2d	n.e.2d	NOUN
inlawrev-2575	287	3	at	at	ADP
inlawrev-2575	287	4	24	24	NUM
inlawrev-2575	287	5	.	.	PUNCT
inlawrev-2575	287	6	7	7	NUM
inlawrev-2575	287	7	7tf	7tf	NOUN
inlawrev-2575	287	8	.	.	PUNCT
inlawrev-2575	288	1	72686	72686	NUM
inlawrev-2575	288	2	f.2d	f.2d	PUNCT
inlawrev-2575	288	3	490	490	NUM
inlawrev-2575	288	4	(	(	PUNCT
inlawrev-2575	288	5	7th	7th	ADJ
inlawrev-2575	288	6	cir	cir	NOUN
inlawrev-2575	288	7	.	.	PROPN
inlawrev-2575	288	8	1982	1982	NUM
inlawrev-2575	288	9	)	)	PUNCT
inlawrev-2575	288	10	.	.	PUNCT
inlawrev-2575	289	1	73	73	NUM
inlawrev-2575	289	2	family	family	NOUN
inlawrev-2575	289	3	trusts	trust	NOUN
inlawrev-2575	289	4	generally	generally	ADV
inlawrev-2575	289	5	have	have	VERB
inlawrev-2575	289	6	the	the	DET
inlawrev-2575	289	7	following	follow	VERB
inlawrev-2575	289	8	features	feature	NOUN
inlawrev-2575	289	9	in	in	ADP
inlawrev-2575	289	10	common	common	ADJ
inlawrev-2575	289	11	:	:	PUNCT
inlawrev-2575	289	12	(	(	PUNCT
inlawrev-2575	289	13	a	a	X
inlawrev-2575	289	14	)	)	PUNCT
inlawrev-2575	289	15	the	the	DET
inlawrev-2575	289	16	assignment	assignment	NOUN
inlawrev-2575	289	17	of	of	ADP
inlawrev-2575	289	18	the	the	DET
inlawrev-2575	289	19	grantor	grantor	NOUN
inlawrev-2575	289	20	's	's	PART
inlawrev-2575	289	21	right	right	NOUN
inlawrev-2575	289	22	to	to	ADP
inlawrev-2575	289	23	future	future	ADJ
inlawrev-2575	289	24	income	income	NOUN
inlawrev-2575	289	25	to	to	ADP
inlawrev-2575	289	26	the	the	DET
inlawrev-2575	289	27	trust	trust	NOUN
inlawrev-2575	289	28	;	;	PUNCT
inlawrev-2575	289	29	(	(	PUNCT
inlawrev-2575	289	30	b	b	X
inlawrev-2575	289	31	)	)	PUNCT
inlawrev-2575	289	32	the	the	DET
inlawrev-2575	289	33	assignment	assignment	NOUN
inlawrev-2575	289	34	of	of	ADP
inlawrev-2575	289	35	substantially	substantially	ADV
inlawrev-2575	289	36	all	all	PRON
inlawrev-2575	289	37	of	of	ADP
inlawrev-2575	289	38	the	the	DET
inlawrev-2575	289	39	grantor	grantor	NOUN
inlawrev-2575	289	40	's	's	PART
inlawrev-2575	289	41	property	property	NOUN
inlawrev-2575	289	42	to	to	ADP
inlawrev-2575	289	43	the	the	DET
inlawrev-2575	289	44	trust	trust	NOUN
inlawrev-2575	289	45	;	;	PUNCT
inlawrev-2575	289	46	(	(	PUNCT
inlawrev-2575	289	47	c	c	X
inlawrev-2575	289	48	)	)	PUNCT
inlawrev-2575	289	49	virtually	virtually	ADV
inlawrev-2575	289	50	unlimited	unlimited	ADJ
inlawrev-2575	289	51	discretion	discretion	NOUN
inlawrev-2575	289	52	on	on	ADP
inlawrev-2575	289	53	the	the	DET
inlawrev-2575	289	54	part	part	NOUN
inlawrev-2575	289	55	of	of	ADP
inlawrev-2575	289	56	the	the	DET
inlawrev-2575	289	57	trustees	trustee	NOUN
inlawrev-2575	289	58	with	with	ADP
inlawrev-2575	289	59	respect	respect	NOUN
inlawrev-2575	289	60	to	to	ADP
inlawrev-2575	289	61	management	management	NOUN
inlawrev-2575	289	62	and	and	CCONJ
inlawrev-2575	289	63	distribution	distribution	NOUN
inlawrev-2575	289	64	of	of	ADP
inlawrev-2575	289	65	trust	trust	NOUN
inlawrev-2575	289	66	property	property	NOUN
inlawrev-2575	289	67	;	;	PUNCT
inlawrev-2575	289	68	(	(	PUNCT
inlawrev-2575	289	69	d	d	X
inlawrev-2575	289	70	)	)	PUNCT
inlawrev-2575	289	71	the	the	DET
inlawrev-2575	289	72	trust	trust	NOUN
inlawrev-2575	289	73	beneficiaries	beneficiary	NOUN
inlawrev-2575	289	74	are	be	AUX
inlawrev-2575	289	75	generally	generally	ADV
inlawrev-2575	289	76	the	the	DET
inlawrev-2575	289	77	grantor	grantor	NOUN
inlawrev-2575	289	78	's	's	PART
inlawrev-2575	289	79	children	child	NOUN
inlawrev-2575	289	80	or	or	CCONJ
inlawrev-2575	289	81	other	other	ADJ
inlawrev-2575	289	82	members	member	NOUN
inlawrev-2575	289	83	of	of	ADP
inlawrev-2575	289	84	his	his	PRON
inlawrev-2575	289	85	family	family	NOUN
inlawrev-2575	289	86	;	;	PUNCT
inlawrev-2575	289	87	and	and	CCONJ
inlawrev-2575	289	88	(	(	PUNCT
inlawrev-2575	289	89	e	e	X
inlawrev-2575	289	90	)	)	PUNCT
inlawrev-2575	289	91	the	the	DET
inlawrev-2575	289	92	trustees	trustee	NOUN
inlawrev-2575	289	93	are	be	AUX
inlawrev-2575	289	94	the	the	DET
inlawrev-2575	289	95	grantor	grantor	NOUN
inlawrev-2575	289	96	,	,	PUNCT
inlawrev-2575	289	97	the	the	DET
inlawrev-2575	289	98	grantor	grantor	NOUN
inlawrev-2575	289	99	's	's	PART
inlawrev-2575	289	100	spouse	spouse	NOUN
inlawrev-2575	289	101	,	,	PUNCT
inlawrev-2575	289	102	and	and	CCONJ
inlawrev-2575	289	103	a	a	DET
inlawrev-2575	289	104	third	third	ADJ
inlawrev-2575	289	105	party	party	NOUN
inlawrev-2575	289	106	.	.	PUNCT
inlawrev-2575	290	1	typically	typically	ADV
inlawrev-2575	290	2	,	,	PUNCT
inlawrev-2575	290	3	the	the	DET
inlawrev-2575	290	4	grantor	grantor	NOUN
inlawrev-2575	290	5	will	will	AUX
inlawrev-2575	290	6	contract	contract	VERB
inlawrev-2575	290	7	to	to	PART
inlawrev-2575	290	8	serve	serve	VERB
inlawrev-2575	290	9	as	as	ADP
inlawrev-2575	290	10	the	the	DET
inlawrev-2575	290	11	manager	manager	NOUN
inlawrev-2575	290	12	or	or	CCONJ
inlawrev-2575	290	13	consultant	consultant	NOUN
inlawrev-2575	290	14	for	for	ADP
inlawrev-2575	290	15	the	the	DET
inlawrev-2575	290	16	trust	trust	NOUN
inlawrev-2575	290	17	.	.	PUNCT
inlawrev-2575	291	1	his	his	PRON
inlawrev-2575	291	2	salary	salary	NOUN
inlawrev-2575	291	3	is	be	AUX
inlawrev-2575	291	4	determined	determine	VERB
inlawrev-2575	291	5	by	by	ADP
inlawrev-2575	291	6	the	the	DET
inlawrev-2575	291	7	trustees	trustee	NOUN
inlawrev-2575	291	8	and	and	CCONJ
inlawrev-2575	291	9	can	can	AUX
inlawrev-2575	291	10	be	be	AUX
inlawrev-2575	291	11	changed	change	VERB
inlawrev-2575	291	12	at	at	ADP
inlawrev-2575	291	13	any	any	DET
inlawrev-2575	291	14	time	time	NOUN
inlawrev-2575	291	15	the	the	DET
inlawrev-2575	291	16	trustees	trustee	NOUN
inlawrev-2575	291	17	deem	deem	VERB
inlawrev-2575	291	18	appropriate	appropriate	ADJ
inlawrev-2575	291	19	.	.	PUNCT
inlawrev-2575	292	1	the	the	DET
inlawrev-2575	292	2	net	net	ADJ
inlawrev-2575	292	3	profits	profit	NOUN
inlawrev-2575	292	4	of	of	ADP
inlawrev-2575	292	5	the	the	DET
inlawrev-2575	292	6	trust	trust	NOUN
inlawrev-2575	292	7	are	be	AUX
inlawrev-2575	292	8	then	then	ADV
inlawrev-2575	292	9	either	either	CCONJ
inlawrev-2575	292	10	distributed	distribute	VERB
inlawrev-2575	292	11	to	to	ADP
inlawrev-2575	292	12	the	the	DET
inlawrev-2575	292	13	beneficiaries	beneficiary	NOUN
inlawrev-2575	292	14	or	or	CCONJ
inlawrev-2575	292	15	left	leave	VERB
inlawrev-2575	292	16	to	to	PART
inlawrev-2575	292	17	accumulate	accumulate	VERB
inlawrev-2575	292	18	as	as	ADP
inlawrev-2575	292	19	trust	trust	NOUN
inlawrev-2575	292	20	property	property	NOUN
inlawrev-2575	292	21	.	.	PUNCT
inlawrev-2575	293	1	74	74	NUM
inlawrev-2575	293	2	schulz	schulz	PROPN
inlawrev-2575	293	3	v.	v.	PROPN
inlawrev-2575	293	4	commissioner	commissioner	PROPN
inlawrev-2575	293	5	,	,	PUNCT
inlawrev-2575	293	6	41	41	NUM
inlawrev-2575	293	7	t.c.m	t.c.m	NOUN
inlawrev-2575	293	8	.	.	PUNCT
inlawrev-2575	294	1	(	(	PUNCT
inlawrev-2575	294	2	cch	cch	NOUN
inlawrev-2575	294	3	)	)	PUNCT
inlawrev-2575	294	4	599	599	NUM
inlawrev-2575	294	5	(	(	PUNCT
inlawrev-2575	294	6	1980	1980	NUM
inlawrev-2575	294	7	)	)	PUNCT
inlawrev-2575	294	8	;	;	PUNCT
inlawrev-2575	294	9	laverne	laverne	PROPN
inlawrev-2575	294	10	schulz	schulz	PROPN
inlawrev-2575	294	11	family	family	PROPN
inlawrev-2575	294	12	trust	trust	PROPN
inlawrev-2575	294	13	v.	v.	PROPN
inlawrev-2575	294	14	commissioner	commissioner	PROPN
inlawrev-2575	294	15	,	,	PUNCT
inlawrev-2575	294	16	41	41	NUM
inlawrev-2575	294	17	t.c.m	t.c.m	NOUN
inlawrev-2575	294	18	.	.	PUNCT
inlawrev-2575	295	1	(	(	PUNCT
inlawrev-2575	295	2	cch	cch	NOUN
inlawrev-2575	295	3	)	)	PUNCT
inlawrev-2575	295	4	599	599	NUM
inlawrev-2575	295	5	(	(	PUNCT
inlawrev-2575	295	6	1980	1980	NUM
inlawrev-2575	295	7	)	)	PUNCT
inlawrev-2575	295	8	;	;	PUNCT
inlawrev-2575	295	9	and	and	CCONJ
inlawrev-2575	295	10	white	white	PROPN
inlawrev-2575	295	11	v.	v.	PROPN
inlawrev-2575	295	12	commissioner	commissioner	PROPN
inlawrev-2575	295	13	,	,	PUNCT
inlawrev-2575	295	14	41	41	NUM
inlawrev-2575	295	15	t.c.m	t.c.m	NOUN
inlawrev-2575	295	16	.	.	PUNCT
inlawrev-2575	296	1	(	(	PUNCT
inlawrev-2575	296	2	cch	cch	NOUN
inlawrev-2575	296	3	)	)	PUNCT
inlawrev-2575	296	4	931	931	NUM
inlawrev-2575	296	5	(	(	PUNCT
inlawrev-2575	296	6	1981	1981	NUM
inlawrev-2575	296	7	)	)	PUNCT
inlawrev-2575	296	8	.	.	PUNCT
inlawrev-2575	297	1	75686	75686	NUM
inlawrev-2575	297	2	f.2d	f.2d	PUNCT
inlawrev-2575	297	3	at	at	ADP
inlawrev-2575	297	4	491	491	NUM
inlawrev-2575	297	5	-	-	SYM
inlawrev-2575	297	6	92	92	NUM
inlawrev-2575	297	7	.	.	PUNCT
inlawrev-2575	297	8	1	1	NUM
inlawrev-2575	297	9	984	984	NUM
inlawrev-2575	297	10	]	]	PUNCT
inlawrev-2575	297	11	sur	sur	PROPN
inlawrev-2575	297	12	vey	vey	NOUN
inlawrev-2575	297	13	—	—	PUNCT
inlawrev-2575	297	14	taxa	taxa	NOUN
inlawrev-2575	297	15	tion	tion	NOUN
inlawrev-2575	297	16	3	3	NUM
inlawrev-2575	297	17	3	3	NUM
inlawrev-2575	297	18	1	1	NUM
inlawrev-2575	297	19	care	care	NOUN
inlawrev-2575	297	20	expenses	expense	NOUN
inlawrev-2575	297	21	.	.	PUNCT
inlawrev-2575	298	1	76	76	NUM
inlawrev-2575	298	2	the	the	DET
inlawrev-2575	298	3	taxpayers	taxpayer	NOUN
inlawrev-2575	298	4	also	also	ADV
inlawrev-2575	298	5	sought	seek	VERB
inlawrev-2575	298	6	to	to	PART
inlawrev-2575	298	7	spread	spread	VERB
inlawrev-2575	298	8	the	the	DET
inlawrev-2575	298	9	income	income	NOUN
inlawrev-2575	298	10	generated	generate	VERB
inlawrev-2575	298	11	by	by	ADP
inlawrev-2575	298	12	services	service	NOUN
inlawrev-2575	298	13	of	of	ADP
inlawrev-2575	298	14	the	the	DET
inlawrev-2575	298	15	grantors	grantor	NOUN
inlawrev-2575	298	16	(	(	PUNCT
inlawrev-2575	298	17	and	and	CCONJ
inlawrev-2575	298	18	allegedly	allegedly	ADV
inlawrev-2575	298	19	assigned	assign	VERB
inlawrev-2575	298	20	to	to	ADP
inlawrev-2575	298	21	the	the	DET
inlawrev-2575	298	22	trusts	trust	NOUN
inlawrev-2575	298	23	)	)	PUNCT
inlawrev-2575	298	24	among	among	ADP
inlawrev-2575	298	25	the	the	DET
inlawrev-2575	298	26	grantors	grantor	NOUN
inlawrev-2575	298	27	,	,	PUNCT
inlawrev-2575	298	28	the	the	DET
inlawrev-2575	298	29	trusts	trust	NOUN
inlawrev-2575	298	30	,	,	PUNCT
inlawrev-2575	298	31	and	and	CCONJ
inlawrev-2575	298	32	potentially	potentially	ADV
inlawrev-2575	298	33	,	,	PUNCT
inlawrev-2575	298	34	the	the	DET
inlawrev-2575	298	35	trust	trust	NOUN
inlawrev-2575	298	36	beneficiaries	beneficiary	NOUN
inlawrev-2575	298	37	.	.	PUNCT
inlawrev-2575	299	1	they	they	PRON
inlawrev-2575	299	2	paid	pay	VERB
inlawrev-2575	299	3	themselves	themselves	PRON
inlawrev-2575	299	4	a	a	DET
inlawrev-2575	299	5	consultant	consultant	NOUN
inlawrev-2575	299	6	's	's	PART
inlawrev-2575	299	7	fee	fee	NOUN
inlawrev-2575	299	8	or	or	CCONJ
inlawrev-2575	299	9	management	management	NOUN
inlawrev-2575	299	10	fee	fee	NOUN
inlawrev-2575	299	11	in	in	ADP
inlawrev-2575	299	12	an	an	DET
inlawrev-2575	299	13	amount	amount	NOUN
inlawrev-2575	299	14	less	less	ADJ
inlawrev-2575	299	15	than	than	ADP
inlawrev-2575	299	16	the	the	DET
inlawrev-2575	299	17	trust	trust	NOUN
inlawrev-2575	299	18	income	income	NOUN
inlawrev-2575	299	19	,	,	PUNCT
inlawrev-2575	299	20	in	in	ADP
inlawrev-2575	299	21	an	an	DET
inlawrev-2575	299	22	effort	effort	NOUN
inlawrev-2575	299	23	to	to	PART
inlawrev-2575	299	24	shift	shift	VERB
inlawrev-2575	299	25	income	income	NOUN
inlawrev-2575	299	26	to	to	ADP
inlawrev-2575	299	27	their	their	PRON
inlawrev-2575	299	28	children	child	NOUN
inlawrev-2575	299	29	.	.	PUNCT
inlawrev-2575	300	1	77	77	NUM
inlawrev-2575	301	1	because	because	SCONJ
inlawrev-2575	301	2	the	the	DET
inlawrev-2575	301	3	amounts	amount	NOUN
inlawrev-2575	301	4	of	of	ADP
inlawrev-2575	301	5	these	these	DET
inlawrev-2575	301	6	fees	fee	NOUN
inlawrev-2575	301	7	were	be	AUX
inlawrev-2575	301	8	completely	completely	ADV
inlawrev-2575	301	9	within	within	ADP
inlawrev-2575	301	10	the	the	DET
inlawrev-2575	301	11	grantors	grantor	NOUN
inlawrev-2575	301	12	'	'	PART
inlawrev-2575	301	13	control	control	NOUN
inlawrev-2575	301	14	in	in	ADP
inlawrev-2575	301	15	their	their	PRON
inlawrev-2575	301	16	capacities	capacity	NOUN
inlawrev-2575	301	17	as	as	ADP
inlawrev-2575	301	18	trustees	trustee	NOUN
inlawrev-2575	301	19	,	,	PUNCT
inlawrev-2575	301	20	the	the	DET
inlawrev-2575	301	21	ability	ability	NOUN
inlawrev-2575	301	22	to	to	PART
inlawrev-2575	301	23	shift	shift	VERB
inlawrev-2575	301	24	income	income	NOUN
inlawrev-2575	301	25	between	between	ADP
inlawrev-2575	301	26	the	the	DET
inlawrev-2575	301	27	grantors	grantor	NOUN
inlawrev-2575	301	28	and	and	CCONJ
inlawrev-2575	301	29	their	their	PRON
inlawrev-2575	301	30	children	child	NOUN
inlawrev-2575	301	31	was	be	AUX
inlawrev-2575	301	32	unlimited	unlimited	ADJ
inlawrev-2575	301	33	.	.	PUNCT
inlawrev-2575	302	1	the	the	DET
inlawrev-2575	302	2	seventh	seventh	ADJ
inlawrev-2575	302	3	circuit	circuit	NOUN
inlawrev-2575	302	4	held	hold	VERB
inlawrev-2575	302	5	that	that	SCONJ
inlawrev-2575	302	6	the	the	DET
inlawrev-2575	302	7	taxpayers	taxpayer	NOUN
inlawrev-2575	302	8	could	could	AUX
inlawrev-2575	302	9	not	not	PART
inlawrev-2575	302	10	avoid	avoid	VERB
inlawrev-2575	302	11	taxation	taxation	NOUN
inlawrev-2575	302	12	in	in	ADP
inlawrev-2575	302	13	this	this	DET
inlawrev-2575	302	14	manner	manner	NOUN
inlawrev-2575	302	15	,	,	PUNCT
inlawrev-2575	302	16	basing	base	VERB
inlawrev-2575	302	17	its	its	PRON
inlawrev-2575	302	18	decision	decision	NOUN
inlawrev-2575	302	19	on	on	ADP
inlawrev-2575	302	20	three	three	NUM
inlawrev-2575	302	21	different	different	ADJ
inlawrev-2575	302	22	doctrines	doctrine	NOUN
inlawrev-2575	302	23	.	.	PUNCT
inlawrev-2575	303	1	78	78	NUM
inlawrev-2575	303	2	first	first	ADV
inlawrev-2575	303	3	,	,	PUNCT
inlawrev-2575	303	4	adopting	adopt	VERB
inlawrev-2575	303	5	a	a	DET
inlawrev-2575	303	6	substance	substance	NOUN
inlawrev-2575	303	7	over	over	ADP
inlawrev-2575	303	8	form	form	NOUN
inlawrev-2575	303	9	analysis	analysis	NOUN
inlawrev-2575	304	1	,	,	PUNCT
inlawrev-2575	304	2	the	the	DET
inlawrev-2575	304	3	court	court	NOUN
inlawrev-2575	304	4	stated	state	VERB
inlawrev-2575	304	5	that	that	SCONJ
inlawrev-2575	304	6	the	the	DET
inlawrev-2575	304	7	trusts	trust	NOUN
inlawrev-2575	304	8	were	be	AUX
inlawrev-2575	304	9	merely	merely	ADV
inlawrev-2575	304	10	"	"	PUNCT
inlawrev-2575	304	11	transparent	transparent	ADJ
inlawrev-2575	304	12	attempts	attempt	NOUN
inlawrev-2575	304	13	"	"	PUNCT
inlawrev-2575	304	14	to	to	PART
inlawrev-2575	304	15	convert	convert	VERB
inlawrev-2575	304	16	family	family	NOUN
inlawrev-2575	304	17	expenses	expense	NOUN
inlawrev-2575	304	18	into	into	ADP
inlawrev-2575	304	19	trust	trust	NOUN
inlawrev-2575	304	20	administration	administration	NOUN
inlawrev-2575	304	21	expenses	expense	NOUN
inlawrev-2575	304	22	.	.	PUNCT
inlawrev-2575	305	1	79	79	NUM
inlawrev-2575	305	2	the	the	DET
inlawrev-2575	305	3	court	court	NOUN
inlawrev-2575	305	4	added	add	VERB
inlawrev-2575	305	5	that	that	SCONJ
inlawrev-2575	305	6	"	"	PUNCT
inlawrev-2575	305	7	if	if	SCONJ
inlawrev-2575	305	8	this	this	DET
inlawrev-2575	305	9	device	device	NOUN
inlawrev-2575	305	10	worked	work	VERB
inlawrev-2575	305	11	,	,	PUNCT
inlawrev-2575	305	12	[	[	X
inlawrev-2575	305	13	these	these	DET
inlawrev-2575	305	14	taxpayers	taxpayer	NOUN
inlawrev-2575	305	15	]	]	PUNCT
inlawrev-2575	305	16	would	would	AUX
inlawrev-2575	305	17	,	,	PUNCT
inlawrev-2575	305	18	unlike	unlike	ADP
inlawrev-2575	305	19	the	the	DET
inlawrev-2575	305	20	rest	rest	NOUN
inlawrev-2575	305	21	of	of	ADP
inlawrev-2575	305	22	us	we	PRON
inlawrev-2575	305	23	,	,	PUNCT
inlawrev-2575	305	24	make	make	VERB
inlawrev-2575	305	25	all	all	PRON
inlawrev-2575	305	26	of	of	ADP
inlawrev-2575	305	27	their	their	PRON
inlawrev-2575	305	28	consumptive	consumptive	ADJ
inlawrev-2575	305	29	expenditures	expenditure	NOUN
inlawrev-2575	305	30	with	with	ADP
inlawrev-2575	305	31	pre	pre	ADJ
inlawrev-2575	305	32	-	-	ADJ
inlawrev-2575	305	33	tax	tax	ADJ
inlawrev-2575	305	34	dollars	dollar	NOUN
inlawrev-2575	305	35	.	.	PUNCT
inlawrev-2575	305	36	"	"	PUNCT
inlawrev-2575	306	1	80	80	NUM
inlawrev-2575	306	2	under	under	ADP
inlawrev-2575	306	3	the	the	DET
inlawrev-2575	306	4	substance	substance	NOUN
inlawrev-2575	306	5	over	over	ADP
inlawrev-2575	306	6	form	form	NOUN
inlawrev-2575	306	7	analysis	analysis	NOUN
inlawrev-2575	306	8	,	,	PUNCT
inlawrev-2575	306	9	the	the	DET
inlawrev-2575	306	10	existence	existence	NOUN
inlawrev-2575	306	11	of	of	ADP
inlawrev-2575	306	12	the	the	DET
inlawrev-2575	306	13	trusts	trust	NOUN
inlawrev-2575	306	14	could	could	AUX
inlawrev-2575	306	15	simply	simply	ADV
inlawrev-2575	306	16	be	be	AUX
inlawrev-2575	306	17	ignored	ignore	VERB
inlawrev-2575	306	18	for	for	ADP
inlawrev-2575	306	19	federal	federal	ADJ
inlawrev-2575	306	20	income	income	NOUN
inlawrev-2575	306	21	tax	tax	NOUN
inlawrev-2575	306	22	purposes	purpose	NOUN
inlawrev-2575	306	23	regardless	regardless	ADV
inlawrev-2575	306	24	of	of	ADP
inlawrev-2575	306	25	the	the	DET
inlawrev-2575	306	26	trusts	trust	NOUN
inlawrev-2575	306	27	'	'	PART
inlawrev-2575	306	28	validity	validity	NOUN
inlawrev-2575	306	29	under	under	ADP
inlawrev-2575	306	30	state	state	NOUN
inlawrev-2575	306	31	law	law	NOUN
inlawrev-2575	306	32	.	.	PUNCT
inlawrev-2575	307	1	all	all	DET
inlawrev-2575	307	2	the	the	DET
inlawrev-2575	307	3	issues	issue	NOUN
inlawrev-2575	307	4	in	in	ADP
inlawrev-2575	307	5	the	the	DET
inlawrev-2575	307	6	schulz	schulz	PROPN
inlawrev-2575	307	7	case	case	NOUN
inlawrev-2575	307	8	could	could	AUX
inlawrev-2575	307	9	have	have	AUX
inlawrev-2575	307	10	been	be	AUX
inlawrev-2575	307	11	resolved	resolve	VERB
inlawrev-2575	307	12	by	by	ADP
inlawrev-2575	307	13	this	this	DET
inlawrev-2575	307	14	approach	approach	NOUN
inlawrev-2575	307	15	because	because	SCONJ
inlawrev-2575	307	16	all	all	DET
inlawrev-2575	307	17	the	the	DET
inlawrev-2575	307	18	income	income	NOUN
inlawrev-2575	307	19	and	and	CCONJ
inlawrev-2575	307	20	expenses	expense	NOUN
inlawrev-2575	307	21	of	of	ADP
inlawrev-2575	307	22	the	the	DET
inlawrev-2575	307	23	trusts	trust	NOUN
inlawrev-2575	307	24	could	could	AUX
inlawrev-2575	307	25	be	be	AUX
inlawrev-2575	307	26	treated	treat	VERB
inlawrev-2575	307	27	as	as	ADP
inlawrev-2575	307	28	directly	directly	ADV
inlawrev-2575	307	29	incurred	incur	VERB
inlawrev-2575	307	30	by	by	ADP
inlawrev-2575	307	31	the	the	DET
inlawrev-2575	307	32	taxpayer	taxpayer	NOUN
inlawrev-2575	307	33	.	.	PUNCT
inlawrev-2575	308	1	81	81	NUM
inlawrev-2575	309	1	the	the	DET
inlawrev-2575	309	2	court	court	NOUN
inlawrev-2575	309	3	also	also	ADV
inlawrev-2575	309	4	sustained	sustain	VERB
inlawrev-2575	309	5	the	the	DET
inlawrev-2575	309	6	internal	internal	ADJ
inlawrev-2575	309	7	revenue	revenue	NOUN
inlawrev-2575	309	8	service	service	NOUN
inlawrev-2575	309	9	's	's	PART
inlawrev-2575	309	10	position	position	NOUN
inlawrev-2575	309	11	under	under	ADP
inlawrev-2575	309	12	a	a	DET
inlawrev-2575	309	13	second	second	ADJ
inlawrev-2575	309	14	doctrine	doctrine	NOUN
inlawrev-2575	309	15	,	,	PUNCT
inlawrev-2575	309	16	holding	hold	VERB
inlawrev-2575	309	17	that	that	SCONJ
inlawrev-2575	309	18	the	the	DET
inlawrev-2575	309	19	arrangements	arrangement	NOUN
inlawrev-2575	309	20	between	between	ADP
inlawrev-2575	309	21	the	the	DET
inlawrev-2575	309	22	grantors	grantor	NOUN
inlawrev-2575	309	23	and	and	CCONJ
inlawrev-2575	309	24	the	the	DET
inlawrev-2575	309	25	trusts	trust	NOUN
inlawrev-2575	309	26	constituted	constitute	VERB
inlawrev-2575	309	27	an	an	DET
inlawrev-2575	309	28	anticipatory	anticipatory	ADJ
inlawrev-2575	309	29	assignment	assignment	NOUN
inlawrev-2575	309	30	of	of	ADP
inlawrev-2575	309	31	income	income	NOUN
inlawrev-2575	309	32	.	.	PUNCT
inlawrev-2575	310	1	82	82	NUM
inlawrev-2575	310	2	in	in	ADP
inlawrev-2575	310	3	the	the	DET
inlawrev-2575	310	4	white	white	PROPN
inlawrev-2575	310	5	family	family	PROPN
inlawrev-2575	310	6	trust	trust	NOUN
inlawrev-2575	310	7	the	the	DET
inlawrev-2575	310	8	taxpayer	taxpayer	NOUN
inlawrev-2575	310	9	was	be	AUX
inlawrev-2575	310	10	a	a	DET
inlawrev-2575	310	11	salaried	salaried	ADJ
inlawrev-2575	310	12	employee	employee	NOUN
inlawrev-2575	310	13	of	of	ADP
inlawrev-2575	310	14	an	an	DET
inlawrev-2575	310	15	unrelated	unrelated	ADJ
inlawrev-2575	310	16	company	company	NOUN
inlawrev-2575	310	17	.	.	PUNCT
inlawrev-2575	311	1	he	he	PRON
inlawrev-2575	311	2	assigned	assign	VERB
inlawrev-2575	311	3	all	all	DET
inlawrev-2575	311	4	his	his	PRON
inlawrev-2575	311	5	rights	right	NOUN
inlawrev-2575	311	6	to	to	ADP
inlawrev-2575	311	7	future	future	ADJ
inlawrev-2575	311	8	wages	wage	NOUN
inlawrev-2575	311	9	from	from	ADP
inlawrev-2575	311	10	his	his	PRON
inlawrev-2575	311	11	employer	employer	NOUN
inlawrev-2575	311	12	to	to	ADP
inlawrev-2575	311	13	the	the	DET
inlawrev-2575	311	14	trust	trust	NOUN
inlawrev-2575	311	15	.	.	PUNCT
inlawrev-2575	312	1	the	the	DET
inlawrev-2575	312	2	taxpayer	taxpayer	NOUN
inlawrev-2575	312	3	in	in	ADP
inlawrev-2575	312	4	the	the	DET
inlawrev-2575	312	5	schulz	schulz	PROPN
inlawrev-2575	312	6	family	family	PROPN
inlawrev-2575	312	7	trust	trust	NOUN
inlawrev-2575	312	8	operated	operate	VERB
inlawrev-2575	312	9	a	a	DET
inlawrev-2575	312	10	dairy	dairy	NOUN
inlawrev-2575	312	11	farm	farm	NOUN
inlawrev-2575	312	12	and	and	CCONJ
inlawrev-2575	312	13	real	real	ADJ
inlawrev-2575	312	14	estate	estate	NOUN
inlawrev-2575	312	15	business	business	NOUN
inlawrev-2575	312	16	as	as	ADP
inlawrev-2575	312	17	a	a	DET
inlawrev-2575	312	18	sole	sole	ADJ
inlawrev-2575	312	19	proprietor	proprietor	NOUN
inlawrev-2575	312	20	prior	prior	ADV
inlawrev-2575	312	21	to	to	ADP
inlawrev-2575	312	22	assigning	assign	VERB
inlawrev-2575	312	23	those	those	DET
inlawrev-2575	312	24	assets	asset	NOUN
inlawrev-2575	312	25	to	to	ADP
inlawrev-2575	312	26	the	the	DET
inlawrev-2575	312	27	trust	trust	NOUN
inlawrev-2575	312	28	.	.	PUNCT
inlawrev-2575	313	1	83	83	NUM
inlawrev-2575	314	1	the	the	DET
inlawrev-2575	314	2	court	court	NOUN
inlawrev-2575	314	3	relied	rely	VERB
inlawrev-2575	314	4	on	on	ADP
inlawrev-2575	314	5	the	the	DET
inlawrev-2575	314	6	assignment	assignment	NOUN
inlawrev-2575	314	7	of	of	ADP
inlawrev-2575	314	8	income	income	NOUN
inlawrev-2575	314	9	principles	principle	NOUN
inlawrev-2575	314	10	set	set	VERB
inlawrev-2575	314	11	forth	forth	ADV
inlawrev-2575	314	12	in	in	ADP
inlawrev-2575	314	13	lucas	lucas	PROPN
inlawrev-2575	314	14	v.	v.	ADP
inlawrev-2575	314	15	earl*4	earl*4	NUM
inlawrev-2575	314	16	and	and	CCONJ
inlawrev-2575	314	17	held	hold	VERB
inlawrev-2575	314	18	that	that	SCONJ
inlawrev-2575	314	19	the	the	DET
inlawrev-2575	314	20	income	income	NOUN
inlawrev-2575	314	21	attributable	attributable	ADJ
inlawrev-2575	314	22	16	16	NUM
inlawrev-2575	314	23	i	i	PRON
inlawrev-2575	314	24	d.	d.	PROPN
inlawrev-2575	314	25	at	at	ADP
inlawrev-2575	314	26	492	492	NUM
inlawrev-2575	314	27	.	.	PUNCT
inlawrev-2575	315	1	the	the	DET
inlawrev-2575	315	2	taxpayers	taxpayer	NOUN
inlawrev-2575	315	3	excluded	exclude	VERB
inlawrev-2575	315	4	from	from	ADP
inlawrev-2575	315	5	gross	gross	ADJ
inlawrev-2575	315	6	income	income	NOUN
inlawrev-2575	315	7	the	the	DET
inlawrev-2575	315	8	value	value	NOUN
inlawrev-2575	315	9	of	of	ADP
inlawrev-2575	315	10	the	the	DET
inlawrev-2575	315	11	homes	home	NOUN
inlawrev-2575	315	12	and	and	CCONJ
inlawrev-2575	315	13	meals	meal	NOUN
inlawrev-2575	315	14	provided	provide	VERB
inlawrev-2575	315	15	to	to	ADP
inlawrev-2575	315	16	them	they	PRON
inlawrev-2575	315	17	on	on	ADP
inlawrev-2575	315	18	the	the	DET
inlawrev-2575	315	19	basis	basis	NOUN
inlawrev-2575	315	20	that	that	SCONJ
inlawrev-2575	315	21	these	these	DET
inlawrev-2575	315	22	items	item	NOUN
inlawrev-2575	315	23	qualified	qualify	VERB
inlawrev-2575	315	24	under	under	ADP
inlawrev-2575	315	25	section	section	NOUN
inlawrev-2575	315	26	119	119	NUM
inlawrev-2575	315	27	of	of	ADP
inlawrev-2575	315	28	the	the	DET
inlawrev-2575	315	29	internal	internal	ADJ
inlawrev-2575	315	30	revenue	revenue	NOUN
inlawrev-2575	315	31	code	code	NOUN
inlawrev-2575	315	32	(	(	PUNCT
inlawrev-2575	315	33	code	code	NOUN
inlawrev-2575	315	34	)	)	PUNCT
inlawrev-2575	315	35	.	.	PUNCT
inlawrev-2575	315	36	i.r.c	i.r.c	NOUN
inlawrev-2575	315	37	.	.	PUNCT
inlawrev-2575	316	1	§	§	PROPN
inlawrev-2575	316	2	119	119	NUM
inlawrev-2575	316	3	(	(	PUNCT
inlawrev-2575	316	4	1982	1982	NUM
inlawrev-2575	316	5	)	)	PUNCT
inlawrev-2575	316	6	.	.	PUNCT
inlawrev-2575	317	1	the	the	DET
inlawrev-2575	317	2	cost	cost	NOUN
inlawrev-2575	317	3	of	of	ADP
inlawrev-2575	317	4	health	health	NOUN
inlawrev-2575	317	5	and	and	CCONJ
inlawrev-2575	317	6	accident	accident	NOUN
inlawrev-2575	317	7	insurance	insurance	NOUN
inlawrev-2575	317	8	was	be	AUX
inlawrev-2575	317	9	excluded	exclude	VERB
inlawrev-2575	317	10	by	by	ADP
inlawrev-2575	317	11	the	the	DET
inlawrev-2575	317	12	taxpayers	taxpayer	NOUN
inlawrev-2575	317	13	from	from	ADP
inlawrev-2575	317	14	gross	gross	ADJ
inlawrev-2575	317	15	income	income	NOUN
inlawrev-2575	317	16	under	under	ADP
inlawrev-2575	317	17	section	section	NOUN
inlawrev-2575	317	18	106	106	NUM
inlawrev-2575	317	19	of	of	ADP
inlawrev-2575	317	20	the	the	DET
inlawrev-2575	317	21	code	code	NOUN
inlawrev-2575	317	22	.	.	PUNCT
inlawrev-2575	318	1	i.r.c	i.r.c	NOUN
inlawrev-2575	318	2	.	.	PUNCT
inlawrev-2575	319	1	§	§	PROPN
inlawrev-2575	319	2	106	106	NUM
inlawrev-2575	319	3	0982	0982	NUM
inlawrev-2575	319	4	)	)	PUNCT
inlawrev-2575	319	5	77	77	NUM
inlawrev-2575	319	6	686	686	NUM
inlawrev-2575	319	7	f.2d	f.2d	NOUN
inlawrev-2575	319	8	at	at	ADP
inlawrev-2575	319	9	492	492	NUM
inlawrev-2575	319	10	.	.	PUNCT
inlawrev-2575	320	1	1	1	NUM
inlawrev-2575	320	2	%	%	NOUN
inlawrev-2575	320	3	i	i	PROPN
inlawrev-2575	320	4	d.	d.	PROPN
inlawrev-2575	320	5	79	79	NUM
inlawrev-2575	321	1	i	i	PRON
inlawrev-2575	321	2	d.	d.	PROPN
inlawrev-2575	321	3	at	at	ADP
inlawrev-2575	321	4	493	493	NUM
inlawrev-2575	321	5	.	.	PUNCT
inlawrev-2575	322	1	«	«	PUNCT
inlawrev-2575	322	2	°	°	PROPN
inlawrev-2575	322	3	i	i	PRON
inlawrev-2575	322	4	d.	d.	NOUN
inlawrev-2575	322	5	*	*	PUNCT
inlawrev-2575	323	1	l	l	PUNCT
inlawrev-2575	323	2	i	i	PRON
inlawrev-2575	323	3	d.	d.	PROPN
inlawrev-2575	323	4	the	the	DET
inlawrev-2575	323	5	court	court	NOUN
inlawrev-2575	323	6	explained	explain	VERB
inlawrev-2575	323	7	that	that	SCONJ
inlawrev-2575	323	8	it	it	PRON
inlawrev-2575	323	9	was	be	AUX
inlawrev-2575	323	10	not	not	PART
inlawrev-2575	323	11	relying	rely	VERB
inlawrev-2575	323	12	solely	solely	ADV
inlawrev-2575	323	13	on	on	ADP
inlawrev-2575	323	14	this	this	DET
inlawrev-2575	323	15	approach	approach	NOUN
inlawrev-2575	323	16	because	because	SCONJ
inlawrev-2575	323	17	it	it	PRON
inlawrev-2575	323	18	would	would	AUX
inlawrev-2575	323	19	be	be	AUX
inlawrev-2575	323	20	inefficient	inefficient	ADJ
inlawrev-2575	323	21	and	and	CCONJ
inlawrev-2575	323	22	costly	costly	ADJ
inlawrev-2575	323	23	for	for	ADP
inlawrev-2575	323	24	the	the	DET
inlawrev-2575	323	25	internal	internal	ADJ
inlawrev-2575	323	26	revenue	revenue	NOUN
inlawrev-2575	323	27	service	service	NOUN
inlawrev-2575	323	28	to	to	PART
inlawrev-2575	323	29	audit	audit	VERB
inlawrev-2575	323	30	every	every	DET
inlawrev-2575	323	31	return	return	NOUN
inlawrev-2575	323	32	,	,	PUNCT
inlawrev-2575	323	33	and	and	CCONJ
inlawrev-2575	323	34	the	the	DET
inlawrev-2575	323	35	possibility	possibility	NOUN
inlawrev-2575	323	36	of	of	ADP
inlawrev-2575	323	37	avoiding	avoid	VERB
inlawrev-2575	323	38	an	an	DET
inlawrev-2575	323	39	audit	audit	NOUN
inlawrev-2575	323	40	would	would	AUX
inlawrev-2575	323	41	encourage	encourage	VERB
inlawrev-2575	323	42	this	this	DET
inlawrev-2575	323	43	form	form	NOUN
inlawrev-2575	323	44	of	of	ADP
inlawrev-2575	323	45	tax	tax	NOUN
inlawrev-2575	323	46	evasion	evasion	NOUN
inlawrev-2575	323	47	.	.	PUNCT
inlawrev-2575	324	1	i	i	PRON
inlawrev-2575	324	2	d.	d.	PROPN
inlawrev-2575	324	3	*	*	PUNCT
inlawrev-2575	324	4	2	2	NUM
inlawrev-2575	324	5	i	i	PRON
inlawrev-2575	324	6	d.	d.	NOUN
inlawrev-2575	324	7	at	at	ADP
inlawrev-2575	324	8	493	493	NUM
inlawrev-2575	324	9	-	-	SYM
inlawrev-2575	324	10	94	94	NUM
inlawrev-2575	324	11	.	.	PUNCT
inlawrev-2575	325	1	%	%	INTJ
inlawrev-2575	325	2	i	i	PRON
inlawrev-2575	326	1	i	i	PRON
inlawrev-2575	326	2	d.	d.	VERB
inlawrev-2575	326	3	at	at	ADP
inlawrev-2575	326	4	491	491	NUM
inlawrev-2575	326	5	-	-	SYM
inlawrev-2575	326	6	92	92	NUM
inlawrev-2575	326	7	.	.	PUNCT
inlawrev-2575	327	1	mrs	mrs	PROPN
inlawrev-2575	327	2	.	.	PROPN
inlawrev-2575	327	3	schulz	schulz	PROPN
inlawrev-2575	327	4	conveyed	convey	VERB
inlawrev-2575	327	5	her	her	PRON
inlawrev-2575	327	6	right	right	NOUN
inlawrev-2575	327	7	to	to	PART
inlawrev-2575	327	8	receive	receive	VERB
inlawrev-2575	327	9	her	her	PRON
inlawrev-2575	327	10	salary	salary	NOUN
inlawrev-2575	327	11	as	as	ADP
inlawrev-2575	327	12	an	an	DET
inlawrev-2575	327	13	employee	employee	NOUN
inlawrev-2575	327	14	in	in	ADP
inlawrev-2575	327	15	the	the	DET
inlawrev-2575	327	16	county	county	NOUN
inlawrev-2575	327	17	courthouse	courthouse	NOUN
inlawrev-2575	327	18	to	to	ADP
inlawrev-2575	327	19	her	her	PRON
inlawrev-2575	327	20	husband	husband	NOUN
inlawrev-2575	327	21	,	,	PUNCT
inlawrev-2575	327	22	who	who	PRON
inlawrev-2575	327	23	in	in	ADP
inlawrev-2575	327	24	turn	turn	NOUN
inlawrev-2575	327	25	assigned	assign	VERB
inlawrev-2575	327	26	it	it	PRON
inlawrev-2575	327	27	to	to	ADP
inlawrev-2575	327	28	the	the	DET
inlawrev-2575	327	29	trust	trust	NOUN
inlawrev-2575	327	30	.	.	PUNCT
inlawrev-2575	328	1	i	i	PRON
inlawrev-2575	328	2	d.	d.	PROPN
inlawrev-2575	328	3	at	at	ADP
inlawrev-2575	328	4	491	491	NUM
inlawrev-2575	328	5	n.5	n.5	NOUN
inlawrev-2575	328	6	.	.	PUNCT
inlawrev-2575	329	1	84	84	NUM
inlawrev-2575	329	2	281	281	NUM
inlawrev-2575	329	3	u.s	u.s	PROPN
inlawrev-2575	329	4	.	.	PROPN
inlawrev-2575	329	5	ill	ill	PROPN
inlawrev-2575	329	6	(	(	PUNCT
inlawrev-2575	329	7	1930	1930	NUM
inlawrev-2575	329	8	)	)	PUNCT
inlawrev-2575	329	9	(	(	PUNCT
inlawrev-2575	329	10	income	income	NOUN
inlawrev-2575	329	11	is	be	AUX
inlawrev-2575	329	12	taxed	tax	VERB
inlawrev-2575	329	13	to	to	ADP
inlawrev-2575	329	14	the	the	DET
inlawrev-2575	329	15	person	person	NOUN
inlawrev-2575	329	16	who	who	PRON
inlawrev-2575	329	17	earns	earn	VERB
inlawrev-2575	329	18	it	it	PRON
inlawrev-2575	329	19	,	,	PUNCT
inlawrev-2575	329	20	regardless	regardless	ADV
inlawrev-2575	329	21	of	of	ADP
inlawrev-2575	329	22	attempts	attempt	NOUN
inlawrev-2575	329	23	to	to	PART
inlawrev-2575	329	24	divert	divert	VERB
inlawrev-2575	329	25	the	the	DET
inlawrev-2575	329	26	income	income	NOUN
inlawrev-2575	329	27	elsewhere	elsewhere	ADV
inlawrev-2575	329	28	)	)	PUNCT
inlawrev-2575	329	29	.	.	PUNCT
inlawrev-2575	330	1	332	332	NUM
inlawrev-2575	330	2	indiana	indiana	PROPN
inlawrev-2575	330	3	law	law	PROPN
inlawrev-2575	330	4	review	review	NOUN
inlawrev-2575	330	5	[	[	X
inlawrev-2575	330	6	vol	vol	NOUN
inlawrev-2575	330	7	.	.	PUNCT
inlawrev-2575	331	1	17:319	17:319	NUM
inlawrev-2575	331	2	to	to	ADP
inlawrev-2575	331	3	the	the	DET
inlawrev-2575	331	4	services	service	NOUN
inlawrev-2575	331	5	performed	perform	VERB
inlawrev-2575	331	6	by	by	ADP
inlawrev-2575	331	7	the	the	DET
inlawrev-2575	331	8	trusts	trust	NOUN
inlawrev-2575	331	9	'	'	PART
inlawrev-2575	331	10	grantors	grantor	NOUN
inlawrev-2575	331	11	was	be	AUX
inlawrev-2575	331	12	taxed	tax	VERB
inlawrev-2575	331	13	to	to	ADP
inlawrev-2575	331	14	the	the	DET
inlawrev-2575	331	15	grantors	grantor	NOUN
inlawrev-2575	331	16	and	and	CCONJ
inlawrev-2575	331	17	not	not	PART
inlawrev-2575	331	18	to	to	ADP
inlawrev-2575	331	19	the	the	DET
inlawrev-2575	331	20	trusts	trust	NOUN
inlawrev-2575	331	21	.	.	PUNCT
inlawrev-2575	332	1	the	the	DET
inlawrev-2575	332	2	court	court	NOUN
inlawrev-2575	332	3	reasoned	reason	VERB
inlawrev-2575	332	4	that	that	SCONJ
inlawrev-2575	332	5	if	if	SCONJ
inlawrev-2575	332	6	assignment	assignment	NOUN
inlawrev-2575	332	7	of	of	ADP
inlawrev-2575	332	8	income	income	NOUN
inlawrev-2575	332	9	principles	principle	NOUN
inlawrev-2575	332	10	were	be	AUX
inlawrev-2575	332	11	not	not	PART
inlawrev-2575	332	12	applied	apply	VERB
inlawrev-2575	332	13	,	,	PUNCT
inlawrev-2575	332	14	taxpayers	taxpayer	NOUN
inlawrev-2575	332	15	would	would	AUX
inlawrev-2575	332	16	be	be	AUX
inlawrev-2575	332	17	able	able	ADJ
inlawrev-2575	332	18	to	to	PART
inlawrev-2575	332	19	defeat	defeat	VERB
inlawrev-2575	332	20	the	the	DET
inlawrev-2575	332	21	progressivity	progressivity	NOUN
inlawrev-2575	332	22	of	of	ADP
inlawrev-2575	332	23	the	the	DET
inlawrev-2575	332	24	income	income	NOUN
inlawrev-2575	332	25	tax	tax	NOUN
inlawrev-2575	332	26	rate	rate	NOUN
inlawrev-2575	332	27	structure	structure	NOUN
inlawrev-2575	332	28	by	by	ADP
inlawrev-2575	332	29	shifting	shift	VERB
inlawrev-2575	332	30	income	income	NOUN
inlawrev-2575	332	31	to	to	ADP
inlawrev-2575	332	32	individuals	individual	NOUN
inlawrev-2575	332	33	in	in	ADP
inlawrev-2575	332	34	lower	low	ADJ
inlawrev-2575	332	35	tax	tax	NOUN
inlawrev-2575	332	36	brackets	bracket	NOUN
inlawrev-2575	332	37	through	through	ADP
inlawrev-2575	332	38	the	the	DET
inlawrev-2575	332	39	use	use	NOUN
inlawrev-2575	332	40	of	of	ADP
inlawrev-2575	332	41	family	family	NOUN
inlawrev-2575	332	42	trusts	trust	NOUN
inlawrev-2575	332	43	.	.	PUNCT
inlawrev-2575	332	44	85	85	NUM
inlawrev-2575	332	45	this	this	PRON
inlawrev-2575	332	46	would	would	AUX
inlawrev-2575	332	47	occur	occur	VERB
inlawrev-2575	332	48	,	,	PUNCT
inlawrev-2575	332	49	the	the	DET
inlawrev-2575	332	50	court	court	NOUN
inlawrev-2575	332	51	pointed	point	VERB
inlawrev-2575	332	52	out	out	ADP
inlawrev-2575	332	53	,	,	PUNCT
inlawrev-2575	332	54	regardless	regardless	ADV
inlawrev-2575	332	55	of	of	ADP
inlawrev-2575	332	56	whether	whether	SCONJ
inlawrev-2575	332	57	the	the	DET
inlawrev-2575	332	58	trust	trust	NOUN
inlawrev-2575	332	59	income	income	NOUN
inlawrev-2575	332	60	was	be	AUX
inlawrev-2575	332	61	distributed	distribute	VERB
inlawrev-2575	332	62	annually	annually	ADV
inlawrev-2575	332	63	or	or	CCONJ
inlawrev-2575	332	64	upon	upon	SCONJ
inlawrev-2575	332	65	the	the	DET
inlawrev-2575	332	66	trust	trust	NOUN
inlawrev-2575	332	67	's	's	PART
inlawrev-2575	332	68	termination	termination	NOUN
inlawrev-2575	332	69	,	,	PUNCT
inlawrev-2575	332	70	86	86	NUM
inlawrev-2575	332	71	owing	owe	VERB
inlawrev-2575	332	72	to	to	ADP
inlawrev-2575	332	73	the	the	DET
inlawrev-2575	332	74	special	special	ADJ
inlawrev-2575	332	75	feature	feature	NOUN
inlawrev-2575	332	76	of	of	ADP
inlawrev-2575	332	77	trust	trust	NOUN
inlawrev-2575	332	78	taxation	taxation	NOUN
inlawrev-2575	332	79	under	under	ADP
inlawrev-2575	332	80	sections	section	NOUN
inlawrev-2575	332	81	666	666	NUM
inlawrev-2575	332	82	and	and	CCONJ
inlawrev-2575	332	83	667	667	NUM
inlawrev-2575	332	84	of	of	ADP
inlawrev-2575	332	85	the	the	DET
inlawrev-2575	332	86	internal	internal	ADJ
inlawrev-2575	332	87	revenue	revenue	NOUN
inlawrev-2575	332	88	code	code	NOUN
inlawrev-2575	332	89	(	(	PUNCT
inlawrev-2575	332	90	code	code	NOUN
inlawrev-2575	332	91	)	)	PUNCT
inlawrev-2575	332	92	.	.	PUNCT
inlawrev-2575	333	1	87	87	NUM
inlawrev-2575	333	2	in	in	ADP
inlawrev-2575	333	3	the	the	DET
inlawrev-2575	333	4	case	case	NOUN
inlawrev-2575	333	5	of	of	ADP
inlawrev-2575	333	6	the	the	DET
inlawrev-2575	333	7	white	white	PROPN
inlawrev-2575	333	8	family	family	PROPN
inlawrev-2575	333	9	trust	trust	PROPN
inlawrev-2575	333	10	,	,	PUNCT
inlawrev-2575	333	11	involving	involve	VERB
inlawrev-2575	333	12	an	an	DET
inlawrev-2575	333	13	attempted	attempt	VERB
inlawrev-2575	333	14	assignment	assignment	NOUN
inlawrev-2575	333	15	of	of	ADP
inlawrev-2575	333	16	wages	wage	NOUN
inlawrev-2575	333	17	,	,	PUNCT
inlawrev-2575	333	18	there	there	PRON
inlawrev-2575	333	19	is	be	VERB
inlawrev-2575	333	20	little	little	ADJ
inlawrev-2575	333	21	doubt	doubt	NOUN
inlawrev-2575	333	22	as	as	ADP
inlawrev-2575	333	23	to	to	ADP
inlawrev-2575	333	24	the	the	DET
inlawrev-2575	333	25	correctness	correctness	NOUN
inlawrev-2575	333	26	of	of	ADP
inlawrev-2575	333	27	the	the	DET
inlawrev-2575	333	28	court	court	NOUN
inlawrev-2575	333	29	's	's	PART
inlawrev-2575	333	30	decision	decision	NOUN
inlawrev-2575	333	31	.	.	PUNCT
inlawrev-2575	334	1	88	88	NUM
inlawrev-2575	334	2	the	the	DET
inlawrev-2575	334	3	assignment	assignment	NOUN
inlawrev-2575	334	4	of	of	ADP
inlawrev-2575	334	5	income	income	NOUN
inlawrev-2575	334	6	approach	approach	NOUN
inlawrev-2575	334	7	is	be	AUX
inlawrev-2575	334	8	more	more	ADV
inlawrev-2575	334	9	difficult	difficult	ADJ
inlawrev-2575	334	10	,	,	PUNCT
inlawrev-2575	334	11	however	however	ADV
inlawrev-2575	334	12	,	,	PUNCT
inlawrev-2575	334	13	in	in	ADP
inlawrev-2575	334	14	the	the	DET
inlawrev-2575	334	15	case	case	NOUN
inlawrev-2575	334	16	of	of	ADP
inlawrev-2575	334	17	a	a	DET
inlawrev-2575	334	18	taxpayer	taxpayer	NOUN
inlawrev-2575	334	19	who	who	PRON
inlawrev-2575	334	20	derives	derive	VERB
inlawrev-2575	334	21	income	income	NOUN
inlawrev-2575	334	22	from	from	ADP
inlawrev-2575	334	23	business	business	NOUN
inlawrev-2575	334	24	assets	asset	NOUN
inlawrev-2575	334	25	held	hold	VERB
inlawrev-2575	334	26	by	by	ADP
inlawrev-2575	334	27	the	the	DET
inlawrev-2575	334	28	trust	trust	NOUN
inlawrev-2575	334	29	,	,	PUNCT
inlawrev-2575	334	30	as	as	SCONJ
inlawrev-2575	334	31	was	be	AUX
inlawrev-2575	334	32	the	the	DET
inlawrev-2575	334	33	case	case	NOUN
inlawrev-2575	334	34	in	in	ADP
inlawrev-2575	334	35	the	the	DET
inlawrev-2575	334	36	schulz	schulz	PROPN
inlawrev-2575	334	37	family	family	PROPN
inlawrev-2575	334	38	trust	trust	PROPN
inlawrev-2575	334	39	.	.	PUNCT
inlawrev-2575	335	1	a	a	DET
inlawrev-2575	335	2	taxpayer	taxpayer	NOUN
inlawrev-2575	335	3	can	can	AUX
inlawrev-2575	335	4	enter	enter	VERB
inlawrev-2575	335	5	into	into	ADP
inlawrev-2575	335	6	an	an	DET
inlawrev-2575	335	7	employment	employment	NOUN
inlawrev-2575	335	8	arrangement	arrangement	NOUN
inlawrev-2575	335	9	or	or	CCONJ
inlawrev-2575	335	10	consulting	consulting	NOUN
inlawrev-2575	335	11	arrangement	arrangement	NOUN
inlawrev-2575	335	12	with	with	ADP
inlawrev-2575	335	13	a	a	DET
inlawrev-2575	335	14	trust	trust	NOUN
inlawrev-2575	335	15	,	,	PUNCT
inlawrev-2575	335	16	as	as	ADV
inlawrev-2575	335	17	long	long	ADV
inlawrev-2575	335	18	as	as	SCONJ
inlawrev-2575	335	19	that	that	DET
inlawrev-2575	335	20	transaction	transaction	NOUN
inlawrev-2575	335	21	is	be	AUX
inlawrev-2575	335	22	a	a	DET
inlawrev-2575	335	23	bona	bona	ADJ
inlawrev-2575	335	24	fide	fide	ADJ
inlawrev-2575	335	25	arm	arm	NOUN
inlawrev-2575	335	26	's	's	PART
inlawrev-2575	335	27	length	length	NOUN
inlawrev-2575	335	28	arrangement	arrangement	NOUN
inlawrev-2575	335	29	.	.	PUNCT
inlawrev-2575	336	1	therefore	therefore	ADV
inlawrev-2575	336	2	,	,	PUNCT
inlawrev-2575	336	3	the	the	DET
inlawrev-2575	336	4	court	court	NOUN
inlawrev-2575	336	5	should	should	AUX
inlawrev-2575	336	6	not	not	PART
inlawrev-2575	336	7	have	have	AUX
inlawrev-2575	336	8	applied	apply	VERB
inlawrev-2575	336	9	the	the	DET
inlawrev-2575	336	10	assignment	assignment	NOUN
inlawrev-2575	336	11	of	of	ADP
inlawrev-2575	336	12	income	income	NOUN
inlawrev-2575	336	13	approach	approach	NOUN
inlawrev-2575	336	14	to	to	ADP
inlawrev-2575	336	15	the	the	DET
inlawrev-2575	336	16	schulz	schulz	PROPN
inlawrev-2575	336	17	family	family	PROPN
inlawrev-2575	336	18	trust	trust	PROPN
inlawrev-2575	336	19	.	.	PUNCT
inlawrev-2575	337	1	instead	instead	ADV
inlawrev-2575	337	2	,	,	PUNCT
inlawrev-2575	337	3	the	the	DET
inlawrev-2575	337	4	seventh	seventh	ADJ
inlawrev-2575	337	5	circuit	circuit	NOUN
inlawrev-2575	337	6	should	should	AUX
inlawrev-2575	337	7	have	have	AUX
inlawrev-2575	337	8	recognized	recognize	VERB
inlawrev-2575	337	9	a	a	DET
inlawrev-2575	337	10	distinction	distinction	NOUN
inlawrev-2575	337	11	between	between	ADP
inlawrev-2575	337	12	the	the	DET
inlawrev-2575	337	13	two	two	NUM
inlawrev-2575	337	14	trusts	trust	NOUN
inlawrev-2575	337	15	and	and	CCONJ
inlawrev-2575	337	16	limited	limit	VERB
inlawrev-2575	337	17	its	its	PRON
inlawrev-2575	337	18	decision	decision	NOUN
inlawrev-2575	337	19	in	in	ADP
inlawrev-2575	337	20	favor	favor	NOUN
inlawrev-2575	337	21	of	of	ADP
inlawrev-2575	337	22	the	the	DET
inlawrev-2575	337	23	internal	internal	ADJ
inlawrev-2575	337	24	revenue	revenue	NOUN
inlawrev-2575	337	25	service	service	NOUN
inlawrev-2575	337	26	on	on	ADP
inlawrev-2575	337	27	the	the	DET
inlawrev-2575	337	28	schulz	schulz	PROPN
inlawrev-2575	337	29	family	family	PROPN
inlawrev-2575	337	30	trust	trust	NOUN
inlawrev-2575	337	31	to	to	ADP
inlawrev-2575	337	32	a	a	DET
inlawrev-2575	337	33	finding	finding	NOUN
inlawrev-2575	337	34	that	that	SCONJ
inlawrev-2575	337	35	the	the	DET
inlawrev-2575	337	36	trust	trust	NOUN
inlawrev-2575	337	37	was	be	AUX
inlawrev-2575	337	38	a	a	DET
inlawrev-2575	337	39	sham	sham	NOUN
inlawrev-2575	337	40	.	.	PUNCT
inlawrev-2575	337	41	89	89	NUM
inlawrev-2575	338	1	the	the	DET
inlawrev-2575	338	2	seventh	seventh	ADJ
inlawrev-2575	338	3	circuit	circuit	NOUN
inlawrev-2575	338	4	's	's	PART
inlawrev-2575	338	5	third	third	ADJ
inlawrev-2575	338	6	basis	basis	NOUN
inlawrev-2575	338	7	for	for	ADP
inlawrev-2575	338	8	its	its	PRON
inlawrev-2575	338	9	decision	decision	NOUN
inlawrev-2575	338	10	involved	involve	VERB
inlawrev-2575	338	11	the	the	DET
inlawrev-2575	338	12	grantor	grantor	NOUN
inlawrev-2575	338	13	trust	trust	NOUN
inlawrev-2575	338	14	provisions	provision	NOUN
inlawrev-2575	338	15	in	in	ADP
inlawrev-2575	338	16	sections	section	NOUN
inlawrev-2575	338	17	671	671	NUM
inlawrev-2575	338	18	through	through	ADP
inlawrev-2575	338	19	677	677	NUM
inlawrev-2575	338	20	of	of	ADP
inlawrev-2575	338	21	the	the	DET
inlawrev-2575	338	22	code	code	NOUN
inlawrev-2575	338	23	.	.	PUNCT
inlawrev-2575	339	1	90	90	NUM
inlawrev-2575	339	2	these	these	DET
inlawrev-2575	339	3	code	code	NOUN
inlawrev-2575	339	4	sections	section	NOUN
inlawrev-2575	339	5	are	be	AUX
inlawrev-2575	339	6	applicable	applicable	ADJ
inlawrev-2575	339	7	even	even	ADV
inlawrev-2575	339	8	if	if	SCONJ
inlawrev-2575	339	9	the	the	DET
inlawrev-2575	339	10	trust	trust	NOUN
inlawrev-2575	339	11	is	be	AUX
inlawrev-2575	339	12	a	a	DET
inlawrev-2575	339	13	bona	bona	ADJ
inlawrev-2575	339	14	fide	fide	ADJ
inlawrev-2575	339	15	trust	trust	NOUN
inlawrev-2575	339	16	for	for	ADP
inlawrev-2575	339	17	federal	federal	ADJ
inlawrev-2575	339	18	income	income	NOUN
inlawrev-2575	339	19	tax	tax	NOUN
inlawrev-2575	339	20	purposes	purpose	NOUN
inlawrev-2575	339	21	.	.	PUNCT
inlawrev-2575	340	1	if	if	SCONJ
inlawrev-2575	340	2	these	these	DET
inlawrev-2575	340	3	grantor	grantor	NOUN
inlawrev-2575	340	4	trust	trust	NOUN
inlawrev-2575	340	5	provisions	provision	NOUN
inlawrev-2575	340	6	are	be	AUX
inlawrev-2575	340	7	not	not	PART
inlawrev-2575	340	8	satisfied	satisfied	ADJ
inlawrev-2575	340	9	,	,	PUNCT
inlawrev-2575	340	10	the	the	DET
inlawrev-2575	340	11	grantor	grantor	NOUN
inlawrev-2575	340	12	is	be	AUX
inlawrev-2575	340	13	treated	treat	VERB
inlawrev-2575	340	14	as	as	SCONJ
inlawrev-2575	340	15	the	the	DET
inlawrev-2575	340	16	owner	owner	NOUN
inlawrev-2575	340	17	of	of	ADP
inlawrev-2575	340	18	the	the	DET
inlawrev-2575	340	19	trust	trust	NOUN
inlawrev-2575	340	20	and	and	CCONJ
inlawrev-2575	340	21	all	all	DET
inlawrev-2575	340	22	items	item	NOUN
inlawrev-2575	340	23	of	of	ADP
inlawrev-2575	340	24	income	income	NOUN
inlawrev-2575	340	25	and	and	CCONJ
inlawrev-2575	340	26	expenses	expense	NOUN
inlawrev-2575	340	27	are	be	AUX
inlawrev-2575	340	28	treated	treat	VERB
inlawrev-2575	340	29	as	as	SCONJ
inlawrev-2575	340	30	received	receive	VERB
inlawrev-2575	340	31	or	or	CCONJ
inlawrev-2575	340	32	incurred	incur	VERB
inlawrev-2575	340	33	directly	directly	ADV
inlawrev-2575	340	34	by	by	ADP
inlawrev-2575	340	35	the	the	DET
inlawrev-2575	340	36	grantor	grantor	NOUN
inlawrev-2575	340	37	.	.	PUNCT
inlawrev-2575	341	1	91	91	NUM
inlawrev-2575	341	2	in	in	ADP
inlawrev-2575	341	3	holding	hold	VERB
inlawrev-2575	341	4	that	that	SCONJ
inlawrev-2575	341	5	the	the	DET
inlawrev-2575	341	6	trusts	trust	NOUN
inlawrev-2575	341	7	clearly	clearly	ADV
inlawrev-2575	341	8	failed	fail	VERB
inlawrev-2575	341	9	to	to	PART
inlawrev-2575	341	10	satisfy	satisfy	VERB
inlawrev-2575	341	11	these	these	DET
inlawrev-2575	341	12	provisions	provision	NOUN
inlawrev-2575	341	13	,	,	PUNCT
inlawrev-2575	341	14	the	the	DET
inlawrev-2575	341	15	schulz	schulz	PROPN
inlawrev-2575	341	16	court	court	PROPN
inlawrev-2575	341	17	explicitly	explicitly	ADV
inlawrev-2575	341	18	relied	rely	VERB
inlawrev-2575	341	19	upon	upon	SCONJ
inlawrev-2575	341	20	the	the	DET
inlawrev-2575	341	21	detailed	detailed	ADJ
inlawrev-2575	341	22	analysis	analysis	NOUN
inlawrev-2575	341	23	of	of	ADP
inlawrev-2575	341	24	family	family	NOUN
inlawrev-2575	341	25	trusts	trust	NOUN
inlawrev-2575	341	26	in	in	ADP
inlawrev-2575	341	27	wesenberg	wesenberg	PROPN
inlawrev-2575	341	28	v.	v.	PROPN
inlawrev-2575	341	29	commissioner	commissioner	PROPN
inlawrev-2575	341	30	.	.	PUNCT
inlawrev-2575	342	1	92	92	NUM
inlawrev-2575	342	2	a	a	DET
inlawrev-2575	342	3	fundamental	fundamental	ADJ
inlawrev-2575	342	4	issue	issue	NOUN
inlawrev-2575	342	5	in	in	ADP
inlawrev-2575	342	6	determining	determine	VERB
inlawrev-2575	342	7	if	if	SCONJ
inlawrev-2575	342	8	a	a	DET
inlawrev-2575	342	9	trust	trust	NOUN
inlawrev-2575	342	10	satisfies	satisfy	VERB
inlawrev-2575	342	11	the	the	DET
inlawrev-2575	342	12	grantor	grantor	NOUN
inlawrev-2575	342	13	trust	trust	NOUN
inlawrev-2575	342	14	provisions	provision	NOUN
inlawrev-2575	342	15	is	be	AUX
inlawrev-2575	342	16	whether	whether	SCONJ
inlawrev-2575	342	17	the	the	DET
inlawrev-2575	342	18	grantor	grantor	NOUN
inlawrev-2575	342	19	has	have	VERB
inlawrev-2575	342	20	the	the	DET
inlawrev-2575	342	21	power	power	NOUN
inlawrev-2575	342	22	to	to	PART
inlawrev-2575	342	23	take	take	VERB
inlawrev-2575	342	24	certain	certain	ADJ
inlawrev-2575	342	25	actions	action	NOUN
inlawrev-2575	342	26	,	,	PUNCT
inlawrev-2575	342	27	specified	specify	VERB
inlawrev-2575	342	28	in	in	ADP
inlawrev-2575	342	29	sections	section	NOUN
inlawrev-2575	342	30	674	674	NUM
inlawrev-2575	342	31	through	through	ADP
inlawrev-2575	342	32	677	677	NUM
inlawrev-2575	342	33	of	of	ADP
inlawrev-2575	342	34	the	the	DET
inlawrev-2575	342	35	code	code	NOUN
inlawrev-2575	342	36	,	,	PUNCT
inlawrev-2575	342	37	without	without	ADP
inlawrev-2575	342	38	the	the	DET
inlawrev-2575	342	39	concurrence	concurrence	NOUN
inlawrev-2575	342	40	of	of	ADP
inlawrev-2575	342	41	an	an	DET
inlawrev-2575	342	42	"	"	PUNCT
inlawrev-2575	342	43	adverse	adverse	ADJ
inlawrev-2575	342	44	party	party	NOUN
inlawrev-2575	342	45	.	.	PUNCT
inlawrev-2575	342	46	"	"	PUNCT
inlawrev-2575	343	1	93	93	NUM
inlawrev-2575	343	2	if	if	SCONJ
inlawrev-2575	343	3	the	the	DET
inlawrev-2575	343	4	grantor	grantor	NOUN
inlawrev-2575	343	5	has	have	VERB
inlawrev-2575	343	6	the	the	DET
inlawrev-2575	343	7	power	power	NOUN
inlawrev-2575	343	8	to	to	ADP
inlawrev-2575	343	9	85	85	NUM
inlawrev-2575	343	10	686	686	NUM
inlawrev-2575	343	11	f.2d	f.2d	NOUN
inlawrev-2575	343	12	at	at	ADP
inlawrev-2575	343	13	493	493	NUM
inlawrev-2575	343	14	.	.	PUNCT
inlawrev-2575	344	1	h	h	X
inlawrev-2575	344	2	(	(	PUNCT
inlawrev-2575	344	3	,	,	PUNCT
inlawrev-2575	344	4	i	i	PRON
inlawrev-2575	344	5	d.	d.	PROPN
inlawrev-2575	344	6	(	(	PUNCT
inlawrev-2575	344	7	citing	cite	VERB
inlawrev-2575	344	8	m.	m.	NOUN
inlawrev-2575	344	9	chirelstein	chirelstein	PROPN
inlawrev-2575	344	10	,	,	PUNCT
inlawrev-2575	344	11	federal	federal	ADJ
inlawrev-2575	344	12	income	income	NOUN
inlawrev-2575	344	13	taxation	taxation	NOUN
inlawrev-2575	344	14	1	1	NUM
inlawrev-2575	344	15	9.01	9.01	NUM
inlawrev-2575	344	16	,	,	PUNCT
inlawrev-2575	344	17	at	at	ADP
inlawrev-2575	344	18	182	182	NUM
inlawrev-2575	344	19	(	(	PUNCT
inlawrev-2575	344	20	2d	2d	NUM
inlawrev-2575	344	21	ed	ed	NOUN
inlawrev-2575	344	22	.	.	PROPN
inlawrev-2575	344	23	1979	1979	NUM
inlawrev-2575	344	24	)	)	PUNCT
inlawrev-2575	344	25	)	)	PUNCT
inlawrev-2575	344	26	.	.	PUNCT
inlawrev-2575	345	1	*	*	PUNCT
inlawrev-2575	345	2	t.r.c	t.r.c	PROPN
inlawrev-2575	345	3	.	.	PUNCT
inlawrev-2575	346	1	§	§	PROPN
inlawrev-2575	346	2	§	§	PROPN
inlawrev-2575	346	3	666	666	NUM
inlawrev-2575	346	4	-	-	SYM
inlawrev-2575	346	5	667	667	NUM
inlawrev-2575	346	6	(	(	PUNCT
inlawrev-2575	346	7	1982	1982	NUM
inlawrev-2575	346	8	)	)	PUNCT
inlawrev-2575	346	9	.	.	PUNCT
inlawrev-2575	347	1	"	"	PUNCT
inlawrev-2575	347	2	"	"	PUNCT
inlawrev-2575	347	3	see	see	VERB
inlawrev-2575	347	4	united	united	PROPN
inlawrev-2575	347	5	states	states	PROPN
inlawrev-2575	347	6	v.	v.	ADP
inlawrev-2575	347	7	basye	basye	PROPN
inlawrev-2575	347	8	,	,	PUNCT
inlawrev-2575	347	9	410	410	NUM
inlawrev-2575	347	10	u.s	u.s	PROPN
inlawrev-2575	347	11	.	.	PROPN
inlawrev-2575	347	12	441	441	NUM
inlawrev-2575	347	13	(	(	PUNCT
inlawrev-2575	347	14	1973	1973	NUM
inlawrev-2575	347	15	)	)	PUNCT
inlawrev-2575	347	16	;	;	PUNCT
inlawrev-2575	347	17	commissioner	commissioner	PROPN
inlawrev-2575	347	18	v.	v.	PROPN
inlawrev-2575	347	19	culbertson	culbertson	PROPN
inlawrev-2575	347	20	,	,	PUNCT
inlawrev-2575	347	21	337	337	NUM
inlawrev-2575	347	22	u.s	u.s	PROPN
inlawrev-2575	347	23	.	.	PROPN
inlawrev-2575	347	24	733	733	NUM
inlawrev-2575	347	25	(	(	PUNCT
inlawrev-2575	347	26	1949	1949	NUM
inlawrev-2575	347	27	)	)	PUNCT
inlawrev-2575	347	28	.	.	PUNCT
inlawrev-2575	348	1	'	'	PUNCT
inlawrev-2575	348	2	"	"	PUNCT
inlawrev-2575	348	3	see	see	VERB
inlawrev-2575	348	4	walter	walter	PROPN
inlawrev-2575	348	5	w.	w.	PROPN
inlawrev-2575	348	6	york	york	PROPN
inlawrev-2575	348	7	family	family	PROPN
inlawrev-2575	348	8	estate	estate	PROPN
inlawrev-2575	348	9	v.	v.	PROPN
inlawrev-2575	348	10	commissioner	commissioner	NOUN
inlawrev-2575	348	11	,	,	PUNCT
inlawrev-2575	348	12	41	41	NUM
inlawrev-2575	348	13	t.c.m	t.c.m	NOUN
inlawrev-2575	348	14	.	.	PUNCT
inlawrev-2575	349	1	(	(	PUNCT
inlawrev-2575	349	2	cch	cch	NOUN
inlawrev-2575	349	3	)	)	PUNCT
inlawrev-2575	349	4	1612	1612	NUM
inlawrev-2575	349	5	(	(	PUNCT
inlawrev-2575	349	6	1981	1981	NUM
inlawrev-2575	349	7	)	)	PUNCT
inlawrev-2575	349	8	.	.	PUNCT
inlawrev-2575	350	1	90	90	NUM
inlawrev-2575	350	2	i.r.c	i.r.c	NOUN
inlawrev-2575	350	3	.	.	PUNCT
inlawrev-2575	351	1	§	§	PROPN
inlawrev-2575	351	2	§	§	PROPN
inlawrev-2575	351	3	671	671	NUM
inlawrev-2575	351	4	-	-	SYM
inlawrev-2575	351	5	677	677	NUM
inlawrev-2575	351	6	(	(	PUNCT
inlawrev-2575	351	7	1982	1982	NUM
inlawrev-2575	351	8	)	)	PUNCT
inlawrev-2575	351	9	.	.	PUNCT
inlawrev-2575	352	1	"	"	PUNCT
inlawrev-2575	352	2	treas	treas	X
inlawrev-2575	352	3	.	.	PUNCT
inlawrev-2575	353	1	reg	reg	PROPN
inlawrev-2575	353	2	.	.	PUNCT
inlawrev-2575	354	1	§	§	PROPN
inlawrev-2575	354	2	1.671	1.671	NUM
inlawrev-2575	354	3	-	-	SYM
inlawrev-2575	354	4	2(c	2(c	NUM
inlawrev-2575	354	5	)	)	PUNCT
inlawrev-2575	354	6	(	(	PUNCT
inlawrev-2575	354	7	1956	1956	NUM
inlawrev-2575	354	8	)	)	PUNCT
inlawrev-2575	354	9	.	.	PUNCT
inlawrev-2575	355	1	"	"	PUNCT
inlawrev-2575	355	2	69	69	NUM
inlawrev-2575	355	3	t.c	t.c	PROPN
inlawrev-2575	355	4	.	.	PROPN
inlawrev-2575	355	5	1005	1005	NUM
inlawrev-2575	355	6	(	(	PUNCT
inlawrev-2575	355	7	1978	1978	NUM
inlawrev-2575	355	8	)	)	PUNCT
inlawrev-2575	355	9	.	.	PUNCT
inlawrev-2575	356	1	"	"	PUNCT
inlawrev-2575	356	2	these	these	DET
inlawrev-2575	356	3	powers	power	NOUN
inlawrev-2575	356	4	include	include	VERB
inlawrev-2575	356	5	the	the	DET
inlawrev-2575	356	6	power	power	NOUN
inlawrev-2575	356	7	to	to	PART
inlawrev-2575	356	8	dispose	dispose	VERB
inlawrev-2575	356	9	of	of	ADP
inlawrev-2575	356	10	the	the	DET
inlawrev-2575	356	11	corpus	corpus	NOUN
inlawrev-2575	356	12	or	or	CCONJ
inlawrev-2575	356	13	income	income	NOUN
inlawrev-2575	356	14	of	of	ADP
inlawrev-2575	356	15	the	the	DET
inlawrev-2575	356	16	trust	trust	NOUN
inlawrev-2575	356	17	,	,	PUNCT
inlawrev-2575	356	18	the	the	DET
inlawrev-2575	356	19	power	power	NOUN
inlawrev-2575	356	20	to	to	PART
inlawrev-2575	356	21	deal	deal	VERB
inlawrev-2575	356	22	for	for	ADP
inlawrev-2575	356	23	less	less	ADJ
inlawrev-2575	356	24	than	than	ADP
inlawrev-2575	356	25	adequate	adequate	ADJ
inlawrev-2575	356	26	and	and	CCONJ
inlawrev-2575	356	27	full	full	ADJ
inlawrev-2575	356	28	consideration	consideration	NOUN
inlawrev-2575	356	29	,	,	PUNCT
inlawrev-2575	356	30	the	the	DET
inlawrev-2575	356	31	power	power	NOUN
inlawrev-2575	356	32	to	to	PART
inlawrev-2575	356	33	borrow	borrow	VERB
inlawrev-2575	356	34	from	from	ADP
inlawrev-2575	356	35	the	the	DET
inlawrev-2575	356	36	trust	trust	NOUN
inlawrev-2575	356	37	,	,	PUNCT
inlawrev-2575	356	38	the	the	DET
inlawrev-2575	356	39	power	power	NOUN
inlawrev-2575	356	40	to	to	PART
inlawrev-2575	356	41	revoke	revoke	VERB
inlawrev-2575	356	42	,	,	PUNCT
inlawrev-2575	356	43	and	and	CCONJ
inlawrev-2575	356	44	the	the	DET
inlawrev-2575	356	45	power	power	NOUN
inlawrev-2575	356	46	to	to	PART
inlawrev-2575	356	47	use	use	VERB
inlawrev-2575	356	48	trust	trust	NOUN
inlawrev-2575	356	49	income	income	NOUN
inlawrev-2575	356	50	for	for	ADP
inlawrev-2575	356	51	the	the	DET
inlawrev-2575	356	52	grantor	grantor	NOUN
inlawrev-2575	356	53	's	's	PART
inlawrev-2575	356	54	benefit	benefit	NOUN
inlawrev-2575	356	55	.	.	PUNCT
inlawrev-2575	357	1	see	see	VERB
inlawrev-2575	357	2	i.r.c	i.r.c	NOUN
inlawrev-2575	357	3	.	.	PUNCT
inlawrev-2575	358	1	§	§	PROPN
inlawrev-2575	358	2	§	§	PROPN
inlawrev-2575	358	3	674(a	674(a	PROPN
inlawrev-2575	358	4	)	)	PUNCT
inlawrev-2575	358	5	,	,	PUNCT
inlawrev-2575	358	6	676(a	676(a	NOUN
inlawrev-2575	358	7	)	)	PUNCT
inlawrev-2575	358	8	,	,	PUNCT
inlawrev-2575	359	1	677(a	677(a	NOUN
inlawrev-2575	359	2	)	)	PUNCT
inlawrev-2575	359	3	(	(	PUNCT
inlawrev-2575	359	4	1982	1982	NUM
inlawrev-2575	359	5	)	)	PUNCT
inlawrev-2575	359	6	.	.	PUNCT
inlawrev-2575	360	1	1	1	NUM
inlawrev-2575	360	2	984	984	NUM
inlawrev-2575	360	3	]	]	PUNCT
inlawrev-2575	360	4	sur	sur	PROPN
inlawrev-2575	360	5	vey	vey	NOUN
inlawrev-2575	360	6	—	—	PUNCT
inlawrev-2575	360	7	ta	ta	PROPN
inlawrev-2575	360	8	xa	xa	PROPN
inlawrev-2575	360	9	tion	tion	PROPN
inlawrev-2575	360	10	3	3	NUM
inlawrev-2575	360	11	3	3	NUM
inlawrev-2575	360	12	3	3	NUM
inlawrev-2575	360	13	take	take	VERB
inlawrev-2575	360	14	these	these	DET
inlawrev-2575	360	15	actions	action	NOUN
inlawrev-2575	360	16	,	,	PUNCT
inlawrev-2575	360	17	he	he	PRON
inlawrev-2575	360	18	will	will	AUX
inlawrev-2575	360	19	be	be	AUX
inlawrev-2575	360	20	treated	treat	VERB
inlawrev-2575	360	21	as	as	ADP
inlawrev-2575	360	22	the	the	DET
inlawrev-2575	360	23	owner	owner	NOUN
inlawrev-2575	360	24	of	of	ADP
inlawrev-2575	360	25	the	the	DET
inlawrev-2575	360	26	trust	trust	NOUN
inlawrev-2575	360	27	.	.	PUNCT
inlawrev-2575	361	1	94	94	NUM
inlawrev-2575	362	1	an	an	DET
inlawrev-2575	362	2	adverse	adverse	ADJ
inlawrev-2575	362	3	party	party	NOUN
inlawrev-2575	362	4	is	be	AUX
inlawrev-2575	362	5	defined	define	VERB
inlawrev-2575	362	6	in	in	ADP
inlawrev-2575	362	7	section	section	NOUN
inlawrev-2575	362	8	672(a	672(a	PROPN
inlawrev-2575	362	9	)	)	PUNCT
inlawrev-2575	362	10	as	as	ADP
inlawrev-2575	362	11	a	a	DET
inlawrev-2575	362	12	"	"	PUNCT
inlawrev-2575	362	13	person	person	NOUN
inlawrev-2575	362	14	who	who	PRON
inlawrev-2575	362	15	has	have	VERB
inlawrev-2575	362	16	a	a	DET
inlawrev-2575	362	17	substantial	substantial	ADJ
inlawrev-2575	362	18	beneficial	beneficial	ADJ
inlawrev-2575	362	19	interest	interest	NOUN
inlawrev-2575	362	20	in	in	ADP
inlawrev-2575	362	21	the	the	DET
inlawrev-2575	362	22	trust	trust	NOUN
inlawrev-2575	362	23	which	which	PRON
inlawrev-2575	362	24	would	would	AUX
inlawrev-2575	362	25	be	be	AUX
inlawrev-2575	362	26	adversely	adversely	ADV
inlawrev-2575	362	27	affected	affect	VERB
inlawrev-2575	362	28	by	by	ADP
inlawrev-2575	362	29	the	the	DET
inlawrev-2575	362	30	exercise	exercise	NOUN
inlawrev-2575	362	31	or	or	CCONJ
inlawrev-2575	362	32	nonexercise	nonexercise	ADV
inlawrev-2575	362	33	of	of	ADP
inlawrev-2575	362	34	the	the	DET
inlawrev-2575	362	35	power	power	NOUN
inlawrev-2575	362	36	which	which	PRON
inlawrev-2575	362	37	he	he	PRON
inlawrev-2575	362	38	possesses	possess	VERB
inlawrev-2575	362	39	respecting	respect	VERB
inlawrev-2575	362	40	the	the	DET
inlawrev-2575	362	41	trust	trust	NOUN
inlawrev-2575	362	42	.	.	PUNCT
inlawrev-2575	362	43	"	"	PUNCT
inlawrev-2575	363	1	95	95	NUM
inlawrev-2575	363	2	the	the	DET
inlawrev-2575	363	3	tax	tax	NOUN
inlawrev-2575	363	4	court	court	NOUN
inlawrev-2575	363	5	has	have	AUX
inlawrev-2575	363	6	held	hold	VERB
inlawrev-2575	363	7	,	,	PUNCT
inlawrev-2575	363	8	however	however	ADV
inlawrev-2575	363	9	,	,	PUNCT
inlawrev-2575	363	10	that	that	SCONJ
inlawrev-2575	363	11	even	even	ADV
inlawrev-2575	363	12	a	a	DET
inlawrev-2575	363	13	person	person	NOUN
inlawrev-2575	363	14	who	who	PRON
inlawrev-2575	363	15	comes	come	VERB
inlawrev-2575	363	16	within	within	ADP
inlawrev-2575	363	17	the	the	DET
inlawrev-2575	363	18	statutory	statutory	ADJ
inlawrev-2575	363	19	definition	definition	NOUN
inlawrev-2575	363	20	of	of	ADP
inlawrev-2575	363	21	an	an	DET
inlawrev-2575	363	22	adverse	adverse	ADJ
inlawrev-2575	363	23	party	party	NOUN
inlawrev-2575	363	24	will	will	AUX
inlawrev-2575	363	25	not	not	PART
inlawrev-2575	363	26	be	be	AUX
inlawrev-2575	363	27	treated	treat	VERB
inlawrev-2575	363	28	as	as	ADP
inlawrev-2575	363	29	an	an	DET
inlawrev-2575	363	30	adverse	adverse	ADJ
inlawrev-2575	363	31	party	party	NOUN
inlawrev-2575	363	32	where	where	SCONJ
inlawrev-2575	363	33	it	it	PRON
inlawrev-2575	363	34	is	be	AUX
inlawrev-2575	363	35	likely	likely	ADJ
inlawrev-2575	363	36	that	that	DET
inlawrev-2575	363	37	person	person	NOUN
inlawrev-2575	363	38	is	be	AUX
inlawrev-2575	363	39	subservient	subservient	ADJ
inlawrev-2575	363	40	to	to	ADP
inlawrev-2575	363	41	the	the	DET
inlawrev-2575	363	42	grantor	grantor	NOUN
inlawrev-2575	363	43	.	.	PUNCT
inlawrev-2575	364	1	96	96	NUM
inlawrev-2575	364	2	in	in	ADP
inlawrev-2575	364	3	both	both	DET
inlawrev-2575	364	4	trusts	trust	NOUN
inlawrev-2575	364	5	before	before	ADP
inlawrev-2575	364	6	the	the	DET
inlawrev-2575	364	7	court	court	NOUN
inlawrev-2575	364	8	in	in	ADP
inlawrev-2575	364	9	schulz	schulz	PROPN
inlawrev-2575	364	10	,	,	PUNCT
inlawrev-2575	364	11	the	the	DET
inlawrev-2575	364	12	grantor	grantor	NOUN
inlawrev-2575	364	13	served	serve	VERB
inlawrev-2575	364	14	as	as	ADP
inlawrev-2575	364	15	one	one	NUM
inlawrev-2575	364	16	of	of	ADP
inlawrev-2575	364	17	the	the	DET
inlawrev-2575	364	18	trustees	trustee	NOUN
inlawrev-2575	364	19	.	.	PUNCT
inlawrev-2575	365	1	the	the	DET
inlawrev-2575	365	2	other	other	ADJ
inlawrev-2575	365	3	trustees	trustee	NOUN
inlawrev-2575	365	4	of	of	ADP
inlawrev-2575	365	5	the	the	DET
inlawrev-2575	365	6	schulz	schulz	PROPN
inlawrev-2575	365	7	trust	trust	PROPN
inlawrev-2575	365	8	were	be	AUX
inlawrev-2575	365	9	the	the	DET
inlawrev-2575	365	10	grantor	grantor	NOUN
inlawrev-2575	365	11	's	's	PART
inlawrev-2575	365	12	wife	wife	NOUN
inlawrev-2575	365	13	and	and	CCONJ
inlawrev-2575	365	14	the	the	DET
inlawrev-2575	365	15	wife	wife	NOUN
inlawrev-2575	365	16	of	of	ADP
inlawrev-2575	365	17	a	a	DET
inlawrev-2575	365	18	bookkeeper	bookkeeper	NOUN
inlawrev-2575	365	19	employed	employ	VERB
inlawrev-2575	365	20	by	by	ADP
inlawrev-2575	365	21	the	the	DET
inlawrev-2575	365	22	trust	trust	NOUN
inlawrev-2575	365	23	who	who	PRON
inlawrev-2575	365	24	had	have	VERB
inlawrev-2575	365	25	no	no	DET
inlawrev-2575	365	26	beneficial	beneficial	ADJ
inlawrev-2575	365	27	interest	interest	NOUN
inlawrev-2575	365	28	in	in	ADP
inlawrev-2575	365	29	the	the	DET
inlawrev-2575	365	30	trust	trust	NOUN
inlawrev-2575	365	31	assets	asset	NOUN
inlawrev-2575	365	32	.	.	PUNCT
inlawrev-2575	366	1	97	97	NUM
inlawrev-2575	366	2	two	two	NUM
inlawrev-2575	366	3	of	of	ADP
inlawrev-2575	366	4	the	the	DET
inlawrev-2575	366	5	three	three	NUM
inlawrev-2575	366	6	trustees	trustee	NOUN
inlawrev-2575	366	7	of	of	ADP
inlawrev-2575	366	8	the	the	DET
inlawrev-2575	366	9	schulz	schulz	PROPN
inlawrev-2575	366	10	trust	trust	PROPN
inlawrev-2575	366	11	were	be	AUX
inlawrev-2575	366	12	authorized	authorize	VERB
inlawrev-2575	366	13	to	to	PART
inlawrev-2575	366	14	make	make	VERB
inlawrev-2575	366	15	most	most	ADJ
inlawrev-2575	366	16	decisions	decision	NOUN
inlawrev-2575	366	17	respecting	respect	VERB
inlawrev-2575	366	18	the	the	DET
inlawrev-2575	366	19	trust	trust	NOUN
inlawrev-2575	366	20	property	property	NOUN
inlawrev-2575	366	21	.	.	PUNCT
inlawrev-2575	367	1	accordingly	accordingly	ADV
inlawrev-2575	367	2	,	,	PUNCT
inlawrev-2575	367	3	the	the	DET
inlawrev-2575	367	4	grantor	grantor	NOUN
inlawrev-2575	367	5	had	have	VERB
inlawrev-2575	367	6	authority	authority	NOUN
inlawrev-2575	367	7	to	to	PART
inlawrev-2575	367	8	make	make	VERB
inlawrev-2575	367	9	decisions	decision	NOUN
inlawrev-2575	367	10	without	without	ADP
inlawrev-2575	367	11	the	the	DET
inlawrev-2575	367	12	concurrence	concurrence	NOUN
inlawrev-2575	367	13	of	of	ADP
inlawrev-2575	367	14	an	an	DET
inlawrev-2575	367	15	adverse	adverse	ADJ
inlawrev-2575	367	16	party	party	NOUN
inlawrev-2575	367	17	.	.	PUNCT
inlawrev-2575	368	1	given	give	VERB
inlawrev-2575	368	2	the	the	DET
inlawrev-2575	368	3	broad	broad	ADJ
inlawrev-2575	368	4	scope	scope	NOUN
inlawrev-2575	368	5	of	of	ADP
inlawrev-2575	368	6	the	the	DET
inlawrev-2575	368	7	grantor	grantor	NOUN
inlawrev-2575	368	8	's	's	PART
inlawrev-2575	368	9	powers	power	NOUN
inlawrev-2575	368	10	,	,	PUNCT
inlawrev-2575	368	11	the	the	DET
inlawrev-2575	368	12	court	court	NOUN
inlawrev-2575	368	13	held	hold	VERB
inlawrev-2575	368	14	that	that	SCONJ
inlawrev-2575	368	15	the	the	DET
inlawrev-2575	368	16	schulz	schulz	PROPN
inlawrev-2575	368	17	trust	trust	PROPN
inlawrev-2575	368	18	failed	fail	VERB
inlawrev-2575	368	19	to	to	PART
inlawrev-2575	368	20	satisfy	satisfy	VERB
inlawrev-2575	368	21	the	the	DET
inlawrev-2575	368	22	requirements	requirement	NOUN
inlawrev-2575	368	23	of	of	ADP
inlawrev-2575	368	24	sections	section	NOUN
inlawrev-2575	368	25	674(a	674(a	NUM
inlawrev-2575	368	26	)	)	PUNCT
inlawrev-2575	368	27	,	,	PUNCT
inlawrev-2575	368	28	676(a	676(a	NOUN
inlawrev-2575	368	29	)	)	PUNCT
inlawrev-2575	368	30	,	,	PUNCT
inlawrev-2575	368	31	and	and	CCONJ
inlawrev-2575	368	32	677(a	677(a	NUM
inlawrev-2575	368	33	)	)	PUNCT
inlawrev-2575	368	34	of	of	ADP
inlawrev-2575	368	35	the	the	DET
inlawrev-2575	368	36	code	code	NOUN
inlawrev-2575	368	37	.	.	PUNCT
inlawrev-2575	369	1	in	in	ADP
inlawrev-2575	369	2	the	the	DET
inlawrev-2575	369	3	white	white	PROPN
inlawrev-2575	369	4	family	family	PROPN
inlawrev-2575	369	5	trust	trust	PROPN
inlawrev-2575	369	6	,	,	PUNCT
inlawrev-2575	369	7	the	the	DET
inlawrev-2575	369	8	grantor	grantor	NOUN
inlawrev-2575	369	9	and	and	CCONJ
inlawrev-2575	369	10	his	his	PRON
inlawrev-2575	369	11	spouse	spouse	NOUN
inlawrev-2575	369	12	were	be	AUX
inlawrev-2575	369	13	the	the	DET
inlawrev-2575	369	14	sole	sole	ADJ
inlawrev-2575	369	15	trustees	trustee	NOUN
inlawrev-2575	369	16	during	during	ADP
inlawrev-2575	369	17	most	most	ADJ
inlawrev-2575	369	18	of	of	ADP
inlawrev-2575	369	19	the	the	DET
inlawrev-2575	369	20	taxable	taxable	ADJ
inlawrev-2575	369	21	years	year	NOUN
inlawrev-2575	369	22	at	at	ADP
inlawrev-2575	369	23	issue	issue	NOUN
inlawrev-2575	369	24	.	.	PUNCT
inlawrev-2575	370	1	98	98	NUM
inlawrev-2575	371	1	although	although	SCONJ
inlawrev-2575	371	2	the	the	DET
inlawrev-2575	371	3	court	court	NOUN
inlawrev-2575	371	4	of	of	ADP
inlawrev-2575	371	5	appeals	appeal	NOUN
inlawrev-2575	371	6	'	'	PART
inlawrev-2575	371	7	reasoning	reasoning	NOUN
inlawrev-2575	371	8	on	on	ADP
inlawrev-2575	371	9	this	this	DET
inlawrev-2575	371	10	trust	trust	NOUN
inlawrev-2575	371	11	is	be	AUX
inlawrev-2575	371	12	not	not	PART
inlawrev-2575	371	13	entirely	entirely	ADV
inlawrev-2575	371	14	clear	clear	ADJ
inlawrev-2575	371	15	,	,	PUNCT
inlawrev-2575	371	16	it	it	PRON
inlawrev-2575	371	17	appears	appear	VERB
inlawrev-2575	371	18	that	that	SCONJ
inlawrev-2575	371	19	the	the	DET
inlawrev-2575	371	20	court	court	NOUN
inlawrev-2575	371	21	applied	apply	VERB
inlawrev-2575	371	22	a	a	DET
inlawrev-2575	371	23	substance	substance	NOUN
inlawrev-2575	371	24	over	over	ADP
inlawrev-2575	371	25	form	form	NOUN
inlawrev-2575	371	26	approach	approach	NOUN
inlawrev-2575	371	27	to	to	PART
inlawrev-2575	371	28	determine	determine	VERB
inlawrev-2575	371	29	that	that	SCONJ
inlawrev-2575	371	30	the	the	DET
inlawrev-2575	371	31	grantor	grantor	NOUN
inlawrev-2575	371	32	did	do	AUX
inlawrev-2575	371	33	in	in	ADP
inlawrev-2575	371	34	fact	fact	NOUN
inlawrev-2575	371	35	have	have	VERB
inlawrev-2575	371	36	uncontrolled	uncontrolled	ADJ
inlawrev-2575	371	37	discretion	discretion	NOUN
inlawrev-2575	371	38	over	over	ADP
inlawrev-2575	371	39	use	use	NOUN
inlawrev-2575	371	40	of	of	ADP
inlawrev-2575	371	41	the	the	DET
inlawrev-2575	371	42	trust	trust	NOUN
inlawrev-2575	371	43	property	property	NOUN
inlawrev-2575	371	44	.	.	PUNCT
inlawrev-2575	372	1	as	as	SCONJ
inlawrev-2575	372	2	previously	previously	ADV
inlawrev-2575	372	3	noted	note	VERB
inlawrev-2575	372	4	,	,	PUNCT
inlawrev-2575	372	5	the	the	DET
inlawrev-2575	372	6	court	court	NOUN
inlawrev-2575	372	7	of	of	ADP
inlawrev-2575	372	8	appeals	appeal	NOUN
inlawrev-2575	372	9	could	could	AUX
inlawrev-2575	372	10	have	have	AUX
inlawrev-2575	372	11	resolved	resolve	VERB
inlawrev-2575	372	12	all	all	DET
inlawrev-2575	372	13	the	the	DET
inlawrev-2575	372	14	issues	issue	NOUN
inlawrev-2575	372	15	before	before	ADP
inlawrev-2575	372	16	it	it	PRON
inlawrev-2575	372	17	by	by	ADP
inlawrev-2575	372	18	relying	rely	VERB
inlawrev-2575	372	19	only	only	ADV
inlawrev-2575	372	20	on	on	ADP
inlawrev-2575	372	21	its	its	PRON
inlawrev-2575	372	22	finding	finding	NOUN
inlawrev-2575	372	23	that	that	SCONJ
inlawrev-2575	372	24	the	the	DET
inlawrev-2575	372	25	trusts	trust	NOUN
inlawrev-2575	372	26	were	be	AUX
inlawrev-2575	372	27	shams	sham	NOUN
inlawrev-2575	372	28	.	.	PUNCT
inlawrev-2575	373	1	under	under	ADP
inlawrev-2575	373	2	this	this	DET
inlawrev-2575	373	3	approach	approach	NOUN
inlawrev-2575	373	4	,	,	PUNCT
inlawrev-2575	373	5	the	the	DET
inlawrev-2575	373	6	trusts	trust	NOUN
inlawrev-2575	373	7	would	would	AUX
inlawrev-2575	373	8	not	not	PART
inlawrev-2575	373	9	be	be	AUX
inlawrev-2575	373	10	the	the	DET
inlawrev-2575	373	11	owners	owner	NOUN
inlawrev-2575	373	12	of	of	ADP
inlawrev-2575	373	13	the	the	DET
inlawrev-2575	373	14	property	property	NOUN
inlawrev-2575	373	15	for	for	ADP
inlawrev-2575	373	16	tax	tax	NOUN
inlawrev-2575	373	17	purposes	purpose	NOUN
inlawrev-2575	373	18	,	,	PUNCT
inlawrev-2575	373	19	and	and	CCONJ
inlawrev-2575	373	20	the	the	DET
inlawrev-2575	373	21	income	income	NOUN
inlawrev-2575	373	22	from	from	ADP
inlawrev-2575	373	23	the	the	DET
inlawrev-2575	373	24	property	property	NOUN
inlawrev-2575	373	25	would	would	AUX
inlawrev-2575	373	26	be	be	AUX
inlawrev-2575	373	27	taxed	tax	VERB
inlawrev-2575	373	28	to	to	ADP
inlawrev-2575	373	29	its	its	PRON
inlawrev-2575	373	30	true	true	ADJ
inlawrev-2575	373	31	owners	owner	NOUN
inlawrev-2575	373	32	.	.	PUNCT
inlawrev-2575	374	1	the	the	DET
inlawrev-2575	374	2	schulz	schulz	PROPN
inlawrev-2575	374	3	opinion	opinion	NOUN
inlawrev-2575	374	4	is	be	AUX
inlawrev-2575	374	5	not	not	PART
inlawrev-2575	374	6	an	an	DET
inlawrev-2575	374	7	in	in	ADP
inlawrev-2575	374	8	-	-	PUNCT
inlawrev-2575	374	9	depth	depth	NOUN
inlawrev-2575	374	10	analysis	analysis	NOUN
inlawrev-2575	374	11	of	of	ADP
inlawrev-2575	374	12	family	family	NOUN
inlawrev-2575	374	13	trusts	trust	NOUN
inlawrev-2575	374	14	.	.	PUNCT
inlawrev-2575	375	1	nevertheless	nevertheless	ADV
inlawrev-2575	375	2	,	,	PUNCT
inlawrev-2575	375	3	the	the	DET
inlawrev-2575	375	4	decision	decision	NOUN
inlawrev-2575	375	5	is	be	AUX
inlawrev-2575	375	6	consistent	consistent	ADJ
inlawrev-2575	375	7	with	with	ADP
inlawrev-2575	375	8	decisions	decision	NOUN
inlawrev-2575	375	9	of	of	ADP
inlawrev-2575	375	10	other	other	ADJ
inlawrev-2575	375	11	circuit	circuit	NOUN
inlawrev-2575	375	12	courts	court	NOUN
inlawrev-2575	375	13	of	of	ADP
inlawrev-2575	375	14	appeals	appeal	NOUN
inlawrev-2575	375	15	,	,	PUNCT
inlawrev-2575	375	16	99	99	NUM
inlawrev-2575	375	17	as	as	ADV
inlawrev-2575	375	18	well	well	ADV
inlawrev-2575	375	19	as	as	ADP
inlawrev-2575	375	20	numerous	numerous	ADJ
inlawrev-2575	375	21	decisions	decision	NOUN
inlawrev-2575	375	22	of	of	ADP
inlawrev-2575	375	23	the	the	DET
inlawrev-2575	375	24	united	united	PROPN
inlawrev-2575	375	25	states	states	PROPN
inlawrev-2575	375	26	tax	tax	NOUN
inlawrev-2575	375	27	court	court	NOUN
inlawrev-2575	375	28	.	.	PUNCT
inlawrev-2575	376	1	100	100	NUM
inlawrev-2575	376	2	the	the	DET
inlawrev-2575	376	3	seventh	seventh	ADJ
inlawrev-2575	376	4	circuit	circuit	NOUN
inlawrev-2575	376	5	evidenced	evidence	VERB
inlawrev-2575	376	6	a	a	DET
inlawrev-2575	376	7	hostility	hostility	NOUN
inlawrev-2575	376	8	to	to	ADP
inlawrev-2575	376	9	family	family	NOUN
inlawrev-2575	376	10	trusts	trust	VERB
inlawrev-2575	376	11	that	that	SCONJ
inlawrev-2575	376	12	94686	94686	NUM
inlawrev-2575	376	13	f.2d	f.2d	X
inlawrev-2575	376	14	at	at	ADP
inlawrev-2575	376	15	495	495	NUM
inlawrev-2575	376	16	.	.	PUNCT
inlawrev-2575	376	17	95	95	NUM
inlawrev-2575	376	18	i.r.c	i.r.c	NOUN
inlawrev-2575	376	19	.	.	PUNCT
inlawrev-2575	377	1	§	§	PROPN
inlawrev-2575	377	2	672(a	672(a	PROPN
inlawrev-2575	377	3	)	)	PUNCT
inlawrev-2575	377	4	(	(	PUNCT
inlawrev-2575	377	5	1982	1982	NUM
inlawrev-2575	377	6	)	)	PUNCT
inlawrev-2575	377	7	.	.	PUNCT
inlawrev-2575	378	1	96see	96see	PROPN
inlawrev-2575	378	2	vercio	vercio	PROPN
inlawrev-2575	378	3	v.	v.	PRON
inlawrev-2575	378	4	commissioner	commissioner	NOUN
inlawrev-2575	378	5	,	,	PUNCT
inlawrev-2575	378	6	73	73	NUM
inlawrev-2575	378	7	t.c	t.c	PROPN
inlawrev-2575	378	8	.	.	PROPN
inlawrev-2575	378	9	1246	1246	NUM
inlawrev-2575	378	10	,	,	PUNCT
inlawrev-2575	378	11	1258	1258	NUM
inlawrev-2575	378	12	(	(	PUNCT
inlawrev-2575	378	13	1980	1980	NUM
inlawrev-2575	378	14	)	)	PUNCT
inlawrev-2575	378	15	;	;	PUNCT
inlawrev-2575	378	16	cole	cole	PROPN
inlawrev-2575	378	17	v.	v.	PROPN
inlawrev-2575	378	18	commissioner	commissioner	PROPN
inlawrev-2575	378	19	,	,	PUNCT
inlawrev-2575	378	20	41	41	NUM
inlawrev-2575	378	21	t.c.m	t.c.m	NOUN
inlawrev-2575	378	22	.	.	PUNCT
inlawrev-2575	379	1	(	(	PUNCT
inlawrev-2575	379	2	cch	cch	PROPN
inlawrev-2575	379	3	)	)	PUNCT
inlawrev-2575	379	4	820	820	NUM
inlawrev-2575	379	5	,	,	PUNCT
inlawrev-2575	379	6	824	824	NUM
inlawrev-2575	379	7	n.7	n.7	SYM
inlawrev-2575	379	8	(	(	PUNCT
inlawrev-2575	379	9	1981	1981	NUM
inlawrev-2575	379	10	)	)	PUNCT
inlawrev-2575	379	11	.	.	PUNCT
inlawrev-2575	380	1	97686	97686	NUM
inlawrev-2575	380	2	f.2d	f.2d	PUNCT
inlawrev-2575	380	3	at	at	ADP
inlawrev-2575	380	4	492	492	NUM
inlawrev-2575	380	5	.	.	PUNCT
inlawrev-2575	381	1	in	in	ADP
inlawrev-2575	381	2	1976	1976	NUM
inlawrev-2575	381	3	one	one	NUM
inlawrev-2575	381	4	of	of	ADP
inlawrev-2575	381	5	the	the	DET
inlawrev-2575	381	6	schulz	schulz	PROPN
inlawrev-2575	381	7	daughters	daughter	NOUN
inlawrev-2575	381	8	,	,	PUNCT
inlawrev-2575	381	9	who	who	PRON
inlawrev-2575	381	10	was	be	AUX
inlawrev-2575	381	11	a	a	DET
inlawrev-2575	381	12	beneficiary	beneficiary	NOUN
inlawrev-2575	381	13	,	,	PUNCT
inlawrev-2575	381	14	replaced	replace	VERB
inlawrev-2575	381	15	the	the	DET
inlawrev-2575	381	16	bookkeeper	bookkeeper	NOUN
inlawrev-2575	381	17	's	's	PART
inlawrev-2575	381	18	wife	wife	NOUN
inlawrev-2575	381	19	.	.	PUNCT
inlawrev-2575	382	1	the	the	DET
inlawrev-2575	382	2	court	court	NOUN
inlawrev-2575	382	3	was	be	AUX
inlawrev-2575	382	4	not	not	PART
inlawrev-2575	382	5	concerned	concern	VERB
inlawrev-2575	382	6	,	,	PUNCT
inlawrev-2575	382	7	however	however	ADV
inlawrev-2575	382	8	,	,	PUNCT
inlawrev-2575	382	9	with	with	ADP
inlawrev-2575	382	10	tax	tax	NOUN
inlawrev-2575	382	11	liability	liability	NOUN
inlawrev-2575	382	12	after	after	ADP
inlawrev-2575	382	13	1974	1974	NUM
inlawrev-2575	382	14	.	.	PUNCT
inlawrev-2575	383	1	i	i	PRON
inlawrev-2575	383	2	d.	d.	PROPN
inlawrev-2575	383	3	9	9	NUM
inlawrev-2575	383	4	*	*	PUNCT
inlawrev-2575	383	5	i	i	PRON
inlawrev-2575	383	6	d.	d.	PROPN
inlawrev-2575	383	7	when	when	SCONJ
inlawrev-2575	383	8	the	the	DET
inlawrev-2575	383	9	trust	trust	NOUN
inlawrev-2575	383	10	was	be	AUX
inlawrev-2575	383	11	created	create	VERB
inlawrev-2575	383	12	,	,	PUNCT
inlawrev-2575	383	13	mrs	mrs	PROPN
inlawrev-2575	383	14	.	.	PROPN
inlawrev-2575	383	15	white	white	PROPN
inlawrev-2575	383	16	's	's	PART
inlawrev-2575	383	17	brother	brother	NOUN
inlawrev-2575	383	18	was	be	AUX
inlawrev-2575	383	19	also	also	ADV
inlawrev-2575	383	20	a	a	DET
inlawrev-2575	383	21	trustee	trustee	NOUN
inlawrev-2575	383	22	;	;	PUNCT
inlawrev-2575	383	23	however	however	ADV
inlawrev-2575	383	24	,	,	PUNCT
inlawrev-2575	383	25	he	he	PRON
inlawrev-2575	383	26	immediately	immediately	ADV
inlawrev-2575	383	27	resigned	resign	VERB
inlawrev-2575	383	28	and	and	CCONJ
inlawrev-2575	383	29	was	be	AUX
inlawrev-2575	383	30	not	not	PART
inlawrev-2575	383	31	replaced	replace	VERB
inlawrev-2575	383	32	.	.	PUNCT
inlawrev-2575	384	1	i	i	PRON
inlawrev-2575	384	2	d.	d.	PROPN
inlawrev-2575	384	3	"	"	PUNCT
inlawrev-2575	384	4	vnuk	vnuk	VERB
inlawrev-2575	384	5	v.	v.	ADP
inlawrev-2575	384	6	commissioner	commissioner	NOUN
inlawrev-2575	384	7	,	,	PUNCT
inlawrev-2575	384	8	621	621	NUM
inlawrev-2575	384	9	f.2d	f.2d	NOUN
inlawrev-2575	384	10	1318	1318	NUM
inlawrev-2575	384	11	(	(	PUNCT
inlawrev-2575	384	12	8th	8th	ADJ
inlawrev-2575	384	13	cir	cir	NOUN
inlawrev-2575	384	14	.	.	PUNCT
inlawrev-2575	384	15	1980	1980	NUM
inlawrev-2575	384	16	)	)	PUNCT
inlawrev-2575	384	17	;	;	PUNCT
inlawrev-2575	384	18	paxton	paxton	PROPN
inlawrev-2575	384	19	v.	v.	PROPN
inlawrev-2575	384	20	commissioner	commissioner	PROPN
inlawrev-2575	384	21	,	,	PUNCT
inlawrev-2575	384	22	520	520	NUM
inlawrev-2575	384	23	f.2d	f.2d	SYM
inlawrev-2575	384	24	923	923	NUM
inlawrev-2575	384	25	(	(	PUNCT
inlawrev-2575	384	26	9th	9th	ADJ
inlawrev-2575	384	27	cir	cir	NOUN
inlawrev-2575	384	28	)	)	PUNCT
inlawrev-2575	384	29	,	,	PUNCT
inlawrev-2575	384	30	cert	cert	NOUN
inlawrev-2575	384	31	,	,	PUNCT
inlawrev-2575	384	32	denied	deny	VERB
inlawrev-2575	384	33	,	,	PUNCT
inlawrev-2575	385	1	423	423	NUM
inlawrev-2575	385	2	u.s	u.s	PROPN
inlawrev-2575	385	3	.	.	PROPN
inlawrev-2575	385	4	1016	1016	NUM
inlawrev-2575	385	5	(	(	PUNCT
inlawrev-2575	385	6	1975	1975	NUM
inlawrev-2575	385	7	)	)	PUNCT
inlawrev-2575	385	8	.	.	PUNCT
inlawrev-2575	386	1	i00	i00	PROPN
inlawrev-2575	386	2	see	see	VERB
inlawrev-2575	386	3	,	,	PUNCT
inlawrev-2575	386	4	e.g.	e.g.	ADV
inlawrev-2575	386	5	,	,	PUNCT
inlawrev-2575	386	6	vercio	vercio	PROPN
inlawrev-2575	386	7	v.	v.	PRON
inlawrev-2575	386	8	commissioner	commissioner	NOUN
inlawrev-2575	386	9	,	,	PUNCT
inlawrev-2575	386	10	73	73	NUM
inlawrev-2575	386	11	t.c	t.c	PROPN
inlawrev-2575	386	12	.	.	PROPN
inlawrev-2575	386	13	1246	1246	NUM
inlawrev-2575	386	14	(	(	PUNCT
inlawrev-2575	386	15	1980	1980	NUM
inlawrev-2575	386	16	)	)	PUNCT
inlawrev-2575	386	17	;	;	PUNCT
inlawrev-2575	386	18	markosian	markosian	PROPN
inlawrev-2575	386	19	v.	v.	PROPN
inlawrev-2575	386	20	commissioner	commissioner	PROPN
inlawrev-2575	386	21	,	,	PUNCT
inlawrev-2575	386	22	73	73	NUM
inlawrev-2575	386	23	t.c	t.c	PROPN
inlawrev-2575	386	24	.	.	PROPN
inlawrev-2575	386	25	1235	1235	NUM
inlawrev-2575	386	26	(	(	PUNCT
inlawrev-2575	386	27	1980	1980	NUM
inlawrev-2575	386	28	)	)	PUNCT
inlawrev-2575	386	29	;	;	PUNCT
inlawrev-2575	386	30	wesenberg	wesenberg	PROPN
inlawrev-2575	386	31	v.	v.	PROPN
inlawrev-2575	386	32	commissioner	commissioner	PROPN
inlawrev-2575	386	33	,	,	PUNCT
inlawrev-2575	386	34	69	69	NUM
inlawrev-2575	386	35	t.c	t.c	PROPN
inlawrev-2575	386	36	.	.	PROPN
inlawrev-2575	386	37	1005	1005	NUM
inlawrev-2575	386	38	(	(	PUNCT
inlawrev-2575	386	39	1978	1978	NUM
inlawrev-2575	386	40	)	)	PUNCT
inlawrev-2575	386	41	;	;	PUNCT
inlawrev-2575	386	42	gran	gran	PROPN
inlawrev-2575	386	43	v.	v.	PROPN
inlawrev-2575	386	44	commissioner	commissioner	PROPN
inlawrev-2575	386	45	,	,	PUNCT
inlawrev-2575	386	46	t.c.m	t.c.m	INTJ
inlawrev-2575	386	47	.	.	PUNCT
inlawrev-2575	387	1	(	(	PUNCT
inlawrev-2575	387	2	p	p	NOUN
inlawrev-2575	387	3	-	-	PUNCT
inlawrev-2575	387	4	h	h	NOUN
inlawrev-2575	387	5	)	)	PUNCT
inlawrev-2575	387	6	1	1	NUM
inlawrev-2575	387	7	80	80	NUM
inlawrev-2575	387	8	-	-	SYM
inlawrev-2575	387	9	558	558	NUM
inlawrev-2575	387	10	(	(	PUNCT
inlawrev-2575	387	11	1980	1980	NUM
inlawrev-2575	387	12	)	)	PUNCT
inlawrev-2575	387	13	;	;	PUNCT
inlawrev-2575	387	14	taylor	taylor	PROPN
inlawrev-2575	387	15	v.	v.	PROPN
inlawrev-2575	387	16	commissioner	commissioner	PROPN
inlawrev-2575	387	17	,	,	PUNCT
inlawrev-2575	387	18	t.c.m	t.c.m	INTJ
inlawrev-2575	387	19	.	.	PUNCT
inlawrev-2575	388	1	(	(	PUNCT
inlawrev-2575	388	2	p	p	NOUN
inlawrev-2575	388	3	-	-	PUNCT
inlawrev-2575	388	4	h	h	NOUN
inlawrev-2575	388	5	)	)	PUNCT
inlawrev-2575	388	6	f	f	PROPN
inlawrev-2575	388	7	80	80	NUM
inlawrev-2575	388	8	-	-	SYM
inlawrev-2575	388	9	313	313	NUM
inlawrev-2575	388	10	(	(	PUNCT
inlawrev-2575	388	11	1980	1980	NUM
inlawrev-2575	388	12	)	)	PUNCT
inlawrev-2575	388	13	;	;	PUNCT
inlawrev-2575	388	14	horvat	horvat	NOUN
inlawrev-2575	388	15	v.	v.	PRON
inlawrev-2575	388	16	commissioner	commissioner	NOUN
inlawrev-2575	388	17	,	,	PUNCT
inlawrev-2575	388	18	t.c.m	t.c.m	INTJ
inlawrev-2575	388	19	.	.	PUNCT
inlawrev-2575	389	1	(	(	PUNCT
inlawrev-2575	389	2	p	p	NOUN
inlawrev-2575	389	3	-	-	PUNCT
inlawrev-2575	389	4	h	h	NOUN
inlawrev-2575	389	5	)	)	PUNCT
inlawrev-2575	389	6	1	1	NUM
inlawrev-2575	389	7	77	77	NUM
inlawrev-2575	389	8	-	-	SYM
inlawrev-2575	389	9	104	104	NUM
inlawrev-2575	389	10	(	(	PUNCT
inlawrev-2575	389	11	1977	1977	NUM
inlawrev-2575	389	12	)	)	PUNCT
inlawrev-2575	389	13	,	,	PUNCT
inlawrev-2575	389	14	aff'd	aff'd	NOUN
inlawrev-2575	389	15	,	,	PUNCT
inlawrev-2575	389	16	671	671	NUM
inlawrev-2575	389	17	f.2d	f.2d	NUM
inlawrev-2575	389	18	990	990	NUM
inlawrev-2575	389	19	(	(	PUNCT
inlawrev-2575	389	20	7th	7th	ADJ
inlawrev-2575	389	21	cir	cir	NOUN
inlawrev-2575	389	22	.	.	PROPN
inlawrev-2575	389	23	1978	1978	NUM
inlawrev-2575	389	24	)	)	PUNCT
inlawrev-2575	389	25	,	,	PUNCT
inlawrev-2575	389	26	cert	cert	NOUN
inlawrev-2575	389	27	,	,	PUNCT
inlawrev-2575	389	28	denied	deny	VERB
inlawrev-2575	389	29	,	,	PUNCT
inlawrev-2575	389	30	440	440	NUM
inlawrev-2575	389	31	u.s	u.s	PROPN
inlawrev-2575	389	32	.	.	PROPN
inlawrev-2575	389	33	959	959	NUM
inlawrev-2575	389	34	(	(	PUNCT
inlawrev-2575	389	35	1979	1979	NUM
inlawrev-2575	389	36	)	)	PUNCT
inlawrev-2575	389	37	.	.	PUNCT
inlawrev-2575	390	1	334	334	NUM
inlawrev-2575	390	2	indiana	indiana	PROPN
inlawrev-2575	390	3	law	law	PROPN
inlawrev-2575	390	4	review	review	NOUN
inlawrev-2575	390	5	[	[	X
inlawrev-2575	390	6	vol	vol	NOUN
inlawrev-2575	390	7	.	.	PUNCT
inlawrev-2575	391	1	17:319	17:319	PROPN
inlawrev-2575	391	2	is	be	AUX
inlawrev-2575	391	3	shared	share	VERB
inlawrev-2575	391	4	by	by	ADP
inlawrev-2575	391	5	the	the	DET
inlawrev-2575	391	6	other	other	ADJ
inlawrev-2575	391	7	decisions	decision	NOUN
inlawrev-2575	391	8	.	.	PUNCT
inlawrev-2575	392	1	thus	thus	ADV
inlawrev-2575	392	2	,	,	PUNCT
inlawrev-2575	392	3	there	there	PRON
inlawrev-2575	392	4	is	be	VERB
inlawrev-2575	392	5	little	little	ADJ
inlawrev-2575	392	6	doubt	doubt	NOUN
inlawrev-2575	392	7	that	that	SCONJ
inlawrev-2575	392	8	a	a	DET
inlawrev-2575	392	9	family	family	NOUN
inlawrev-2575	392	10	trust	trust	NOUN
inlawrev-2575	392	11	in	in	ADP
inlawrev-2575	392	12	the	the	DET
inlawrev-2575	392	13	form	form	NOUN
inlawrev-2575	392	14	typically	typically	ADV
inlawrev-2575	392	15	marketed	market	VERB
inlawrev-2575	392	16	to	to	ADP
inlawrev-2575	392	17	the	the	DET
inlawrev-2575	392	18	public	public	NOUN
inlawrev-2575	392	19	will	will	AUX
inlawrev-2575	392	20	not	not	PART
inlawrev-2575	392	21	accomplish	accomplish	VERB
inlawrev-2575	392	22	any	any	PRON
inlawrev-2575	392	23	of	of	ADP
inlawrev-2575	392	24	the	the	DET
inlawrev-2575	392	25	taxpayer	taxpayer	NOUN
inlawrev-2575	392	26	's	's	PART
inlawrev-2575	392	27	intended	intend	VERB
inlawrev-2575	392	28	tax	tax	NOUN
inlawrev-2575	392	29	purposes	purpose	NOUN
inlawrev-2575	392	30	.	.	PUNCT
inlawrev-2575	393	1	furthermore	furthermore	ADV
inlawrev-2575	393	2	,	,	PUNCT
inlawrev-2575	393	3	although	although	SCONJ
inlawrev-2575	393	4	estate	estate	NOUN
inlawrev-2575	393	5	tax	tax	NOUN
inlawrev-2575	393	6	issues	issue	NOUN
inlawrev-2575	393	7	were	be	AUX
inlawrev-2575	393	8	not	not	PART
inlawrev-2575	393	9	before	before	ADP
inlawrev-2575	393	10	the	the	DET
inlawrev-2575	393	11	court	court	NOUN
inlawrev-2575	393	12	in	in	ADP
inlawrev-2575	393	13	schulz	schulz	PROPN
inlawrev-2575	393	14	and	and	CCONJ
inlawrev-2575	393	15	are	be	AUX
inlawrev-2575	393	16	beyond	beyond	ADP
inlawrev-2575	393	17	the	the	DET
inlawrev-2575	393	18	scope	scope	NOUN
inlawrev-2575	393	19	of	of	ADP
inlawrev-2575	393	20	this	this	DET
inlawrev-2575	393	21	survey	survey	NOUN
inlawrev-2575	393	22	,	,	PUNCT
inlawrev-2575	393	23	in	in	ADP
inlawrev-2575	393	24	most	most	ADJ
inlawrev-2575	393	25	cases	case	NOUN
inlawrev-2575	393	26	,	,	PUNCT
inlawrev-2575	393	27	property	property	NOUN
inlawrev-2575	393	28	transferred	transfer	VERB
inlawrev-2575	393	29	to	to	ADP
inlawrev-2575	393	30	a	a	DET
inlawrev-2575	393	31	family	family	NOUN
inlawrev-2575	393	32	trust	trust	NOUN
inlawrev-2575	393	33	will	will	AUX
inlawrev-2575	393	34	be	be	AUX
inlawrev-2575	393	35	included	include	VERB
inlawrev-2575	393	36	in	in	ADP
inlawrev-2575	393	37	the	the	DET
inlawrev-2575	393	38	grantor	grantor	NOUN
inlawrev-2575	393	39	's	's	PART
inlawrev-2575	393	40	gross	gross	ADJ
inlawrev-2575	393	41	estate	estate	NOUN
inlawrev-2575	393	42	.	.	PUNCT
inlawrev-2575	394	1	101	101	NUM
inlawrev-2575	394	2	in	in	ADP
inlawrev-2575	394	3	some	some	DET
inlawrev-2575	394	4	cases	case	NOUN
inlawrev-2575	394	5	,	,	PUNCT
inlawrev-2575	394	6	transfers	transfer	NOUN
inlawrev-2575	394	7	of	of	ADP
inlawrev-2575	394	8	property	property	NOUN
inlawrev-2575	394	9	can	can	AUX
inlawrev-2575	394	10	result	result	VERB
inlawrev-2575	394	11	in	in	ADP
inlawrev-2575	394	12	taxable	taxable	ADJ
inlawrev-2575	394	13	gifts	gift	NOUN
inlawrev-2575	394	14	by	by	ADP
inlawrev-2575	394	15	the	the	DET
inlawrev-2575	394	16	grantor	grantor	NOUN
inlawrev-2575	394	17	and	and	CCONJ
inlawrev-2575	394	18	attempts	attempt	VERB
inlawrev-2575	394	19	to	to	PART
inlawrev-2575	394	20	unwind	unwind	VERB
inlawrev-2575	394	21	the	the	DET
inlawrev-2575	394	22	trust	trust	NOUN
inlawrev-2575	394	23	can	can	AUX
inlawrev-2575	394	24	result	result	VERB
inlawrev-2575	394	25	in	in	ADP
inlawrev-2575	394	26	taxable	taxable	ADJ
inlawrev-2575	394	27	gifts	gift	NOUN
inlawrev-2575	394	28	by	by	ADP
inlawrev-2575	394	29	the	the	DET
inlawrev-2575	394	30	beneficiaries	beneficiary	NOUN
inlawrev-2575	394	31	of	of	ADP
inlawrev-2575	394	32	the	the	DET
inlawrev-2575	394	33	trust	trust	NOUN
inlawrev-2575	394	34	.	.	PUNCT
inlawrev-2575	395	1	102	102	NUM
inlawrev-2575	395	2	attorneys	attorney	NOUN
inlawrev-2575	395	3	should	should	AUX
inlawrev-2575	395	4	also	also	ADV
inlawrev-2575	395	5	be	be	AUX
inlawrev-2575	395	6	aware	aware	ADJ
inlawrev-2575	395	7	that	that	SCONJ
inlawrev-2575	395	8	if	if	SCONJ
inlawrev-2575	395	9	a	a	DET
inlawrev-2575	395	10	family	family	NOUN
inlawrev-2575	395	11	trust	trust	NOUN
inlawrev-2575	395	12	is	be	AUX
inlawrev-2575	395	13	not	not	PART
inlawrev-2575	395	14	treated	treat	VERB
inlawrev-2575	395	15	as	as	ADP
inlawrev-2575	395	16	a	a	DET
inlawrev-2575	395	17	sham	sham	NOUN
inlawrev-2575	395	18	for	for	ADP
inlawrev-2575	395	19	tax	tax	NOUN
inlawrev-2575	395	20	purposes	purpose	NOUN
inlawrev-2575	395	21	,	,	PUNCT
inlawrev-2575	395	22	it	it	PRON
inlawrev-2575	395	23	will	will	AUX
inlawrev-2575	395	24	likely	likely	ADV
inlawrev-2575	395	25	be	be	AUX
inlawrev-2575	395	26	treated	treat	VERB
inlawrev-2575	395	27	as	as	ADP
inlawrev-2575	395	28	an	an	DET
inlawrev-2575	395	29	association	association	NOUN
inlawrev-2575	395	30	taxable	taxable	ADJ
inlawrev-2575	395	31	as	as	ADP
inlawrev-2575	395	32	a	a	DET
inlawrev-2575	395	33	corporation	corporation	NOUN
inlawrev-2575	395	34	.	.	PUNCT
inlawrev-2575	396	1	103	103	NUM
inlawrev-2575	396	2	accordingly	accordingly	ADV
inlawrev-2575	396	3	,	,	PUNCT
inlawrev-2575	396	4	an	an	DET
inlawrev-2575	396	5	attorney	attorney	NOUN
inlawrev-2575	396	6	faced	face	VERB
inlawrev-2575	396	7	with	with	ADP
inlawrev-2575	396	8	resolving	resolve	VERB
inlawrev-2575	396	9	a	a	DET
inlawrev-2575	396	10	family	family	NOUN
inlawrev-2575	396	11	trust	trust	NOUN
inlawrev-2575	396	12	must	must	AUX
inlawrev-2575	396	13	proceed	proceed	VERB
inlawrev-2575	396	14	with	with	ADP
inlawrev-2575	396	15	utmost	utmost	ADJ
inlawrev-2575	396	16	caution	caution	NOUN
inlawrev-2575	396	17	.	.	PUNCT
inlawrev-2575	397	1	2	2	X
inlawrev-2575	397	2	.	.	X
inlawrev-2575	397	3	estate	estate	NOUN
inlawrev-2575	397	4	tax	tax	NOUN
inlawrev-2575	397	5	—	—	PUNCT
inlawrev-2575	397	6	farm	farm	NOUN
inlawrev-2575	397	7	valuation.—in	valuation.—in	NOUN
inlawrev-2575	397	8	estate	estate	NOUN
inlawrev-2575	397	9	of	of	ADP
inlawrev-2575	397	10	frieders	frieder	NOUN
inlawrev-2575	397	11	v.	v.	ADP
inlawrev-2575	397	12	commissioner	commissioner	PROPN
inlawrev-2575	397	13	,	,	PUNCT
inlawrev-2575	397	14	104	104	NUM
inlawrev-2575	397	15	the	the	DET
inlawrev-2575	397	16	court	court	NOUN
inlawrev-2575	397	17	of	of	ADP
inlawrev-2575	397	18	appeals	appeal	NOUN
inlawrev-2575	397	19	for	for	ADP
inlawrev-2575	397	20	the	the	DET
inlawrev-2575	397	21	seventh	seventh	ADJ
inlawrev-2575	397	22	circuit	circuit	NOUN
inlawrev-2575	397	23	discussed	discuss	VERB
inlawrev-2575	397	24	some	some	PRON
inlawrev-2575	397	25	of	of	ADP
inlawrev-2575	397	26	the	the	DET
inlawrev-2575	397	27	principles	principle	NOUN
inlawrev-2575	397	28	involved	involve	VERB
inlawrev-2575	397	29	in	in	ADP
inlawrev-2575	397	30	the	the	DET
inlawrev-2575	397	31	valuation	valuation	NOUN
inlawrev-2575	397	32	of	of	ADP
inlawrev-2575	397	33	farmland	farmland	NOUN
inlawrev-2575	397	34	for	for	ADP
inlawrev-2575	397	35	federal	federal	ADJ
inlawrev-2575	397	36	estate	estate	NOUN
inlawrev-2575	397	37	tax	tax	NOUN
inlawrev-2575	397	38	purposes	purpose	NOUN
inlawrev-2575	397	39	.	.	PUNCT
inlawrev-2575	398	1	the	the	DET
inlawrev-2575	398	2	farm	farm	NOUN
inlawrev-2575	398	3	in	in	ADP
inlawrev-2575	398	4	question	question	NOUN
inlawrev-2575	398	5	was	be	AUX
inlawrev-2575	398	6	located	locate	VERB
inlawrev-2575	398	7	close	close	ADV
inlawrev-2575	398	8	to	to	ADP
inlawrev-2575	398	9	two	two	NUM
inlawrev-2575	398	10	urban	urban	ADJ
inlawrev-2575	398	11	areas	area	NOUN
inlawrev-2575	398	12	and	and	CCONJ
inlawrev-2575	398	13	at	at	ADP
inlawrev-2575	398	14	the	the	DET
inlawrev-2575	398	15	time	time	NOUN
inlawrev-2575	398	16	of	of	ADP
inlawrev-2575	398	17	the	the	DET
inlawrev-2575	398	18	decedent	decedent	NOUN
inlawrev-2575	398	19	's	's	PART
inlawrev-2575	398	20	death	death	NOUN
inlawrev-2575	398	21	a	a	DET
inlawrev-2575	398	22	shopping	shopping	NOUN
inlawrev-2575	398	23	center	center	NOUN
inlawrev-2575	398	24	was	be	AUX
inlawrev-2575	398	25	planned	plan	VERB
inlawrev-2575	398	26	for	for	ADP
inlawrev-2575	398	27	a	a	DET
inlawrev-2575	398	28	location	location	NOUN
inlawrev-2575	398	29	two	two	NUM
inlawrev-2575	398	30	miles	mile	NOUN
inlawrev-2575	398	31	from	from	ADP
inlawrev-2575	398	32	the	the	DET
inlawrev-2575	398	33	farm	farm	NOUN
inlawrev-2575	398	34	.	.	PUNCT
inlawrev-2575	399	1	there	there	PRON
inlawrev-2575	399	2	had	have	AUX
inlawrev-2575	399	3	been	be	AUX
inlawrev-2575	399	4	discussion	discussion	NOUN
inlawrev-2575	399	5	of	of	ADP
inlawrev-2575	399	6	a	a	DET
inlawrev-2575	399	7	freeway	freeway	NOUN
inlawrev-2575	399	8	to	to	PART
inlawrev-2575	399	9	be	be	AUX
inlawrev-2575	399	10	constructed	construct	VERB
inlawrev-2575	399	11	near	near	ADP
inlawrev-2575	399	12	the	the	DET
inlawrev-2575	399	13	farm	farm	NOUN
inlawrev-2575	399	14	105	105	NUM
inlawrev-2575	399	15	and	and	CCONJ
inlawrev-2575	399	16	prior	prior	ADV
inlawrev-2575	399	17	to	to	ADP
inlawrev-2575	399	18	the	the	DET
inlawrev-2575	399	19	decedent	decedent	NOUN
inlawrev-2575	399	20	's	's	PART
inlawrev-2575	399	21	death	death	NOUN
inlawrev-2575	399	22	farmland	farmland	NOUN
inlawrev-2575	399	23	near	near	ADP
inlawrev-2575	399	24	the	the	DET
inlawrev-2575	399	25	decedent	decedent	NOUN
inlawrev-2575	399	26	's	's	PART
inlawrev-2575	399	27	farm	farm	NOUN
inlawrev-2575	399	28	had	have	AUX
inlawrev-2575	399	29	been	be	AUX
inlawrev-2575	399	30	purchased	purchase	VERB
inlawrev-2575	399	31	by	by	ADP
inlawrev-2575	399	32	investors	investor	NOUN
inlawrev-2575	399	33	for	for	ADP
inlawrev-2575	399	34	potential	potential	ADJ
inlawrev-2575	399	35	commercial	commercial	ADJ
inlawrev-2575	399	36	development	development	NOUN
inlawrev-2575	399	37	.	.	PUNCT
inlawrev-2575	400	1	106	106	NUM
inlawrev-2575	401	1	the	the	DET
inlawrev-2575	401	2	seventh	seventh	ADJ
inlawrev-2575	401	3	circuit	circuit	NOUN
inlawrev-2575	401	4	held	hold	VERB
inlawrev-2575	401	5	that	that	SCONJ
inlawrev-2575	401	6	there	there	PRON
inlawrev-2575	401	7	was	be	VERB
inlawrev-2575	401	8	substantial	substantial	ADJ
inlawrev-2575	401	9	evidence	evidence	NOUN
inlawrev-2575	401	10	to	to	PART
inlawrev-2575	401	11	support	support	VERB
inlawrev-2575	401	12	the	the	DET
inlawrev-2575	401	13	tax	tax	NOUN
inlawrev-2575	401	14	court	court	NOUN
inlawrev-2575	401	15	's	's	PART
inlawrev-2575	401	16	determination	determination	NOUN
inlawrev-2575	401	17	that	that	SCONJ
inlawrev-2575	401	18	the	the	DET
inlawrev-2575	401	19	'	'	PUNCT
inlawrev-2575	401	20	'	'	PUNCT
inlawrev-2575	401	21	highest	high	ADJ
inlawrev-2575	401	22	and	and	CCONJ
inlawrev-2575	401	23	best	good	ADJ
inlawrev-2575	401	24	use	use	NOUN
inlawrev-2575	401	25	"	"	PUNCT
inlawrev-2575	401	26	of	of	ADP
inlawrev-2575	401	27	the	the	DET
inlawrev-2575	401	28	farmland	farmland	NOUN
inlawrev-2575	401	29	was	be	AUX
inlawrev-2575	401	30	as	as	ADP
inlawrev-2575	401	31	an	an	DET
inlawrev-2575	401	32	investment	investment	NOUN
inlawrev-2575	401	33	for	for	ADP
inlawrev-2575	401	34	potential	potential	ADJ
inlawrev-2575	401	35	commercial	commercial	ADJ
inlawrev-2575	401	36	use	use	NOUN
inlawrev-2575	401	37	rather	rather	ADV
inlawrev-2575	401	38	than	than	ADP
inlawrev-2575	401	39	a	a	DET
inlawrev-2575	401	40	farming	farming	NOUN
inlawrev-2575	401	41	use	use	NOUN
inlawrev-2575	401	42	.	.	PUNCT
inlawrev-2575	402	1	107	107	NUM
inlawrev-2575	402	2	the	the	DET
inlawrev-2575	402	3	court	court	NOUN
inlawrev-2575	402	4	also	also	ADV
inlawrev-2575	402	5	briefly	briefly	ADV
inlawrev-2575	402	6	discussed	discuss	VERB
inlawrev-2575	402	7	treasury	treasury	NOUN
inlawrev-2575	402	8	regulation	regulation	NOUN
inlawrev-2575	402	9	section	section	NOUN
inlawrev-2575	402	10	20.2031	20.2031	NUM
inlawrev-2575	402	11	-1(b	-1(b	PROPN
inlawrev-2575	402	12	)	)	PUNCT
inlawrev-2575	402	13	,	,	PUNCT
inlawrev-2575	402	14	which	which	PRON
inlawrev-2575	402	15	states	state	VERB
inlawrev-2575	402	16	that	that	SCONJ
inlawrev-2575	402	17	the	the	DET
inlawrev-2575	402	18	fair	fair	ADJ
inlawrev-2575	402	19	market	market	NOUN
inlawrev-2575	402	20	value	value	NOUN
inlawrev-2575	402	21	of	of	ADP
inlawrev-2575	402	22	property	property	NOUN
inlawrev-2575	402	23	is	be	AUX
inlawrev-2575	402	24	"	"	PUNCT
inlawrev-2575	402	25	the	the	DET
inlawrev-2575	402	26	price	price	NOUN
inlawrev-2575	402	27	at	at	ADP
inlawrev-2575	402	28	which	which	PRON
inlawrev-2575	402	29	the	the	DET
inlawrev-2575	402	30	property	property	NOUN
inlawrev-2575	402	31	would	would	AUX
inlawrev-2575	402	32	change	change	VERB
inlawrev-2575	402	33	hands	hand	NOUN
inlawrev-2575	402	34	between	between	ADP
inlawrev-2575	402	35	a	a	DET
inlawrev-2575	402	36	willing	willing	ADJ
inlawrev-2575	402	37	buyer	buyer	NOUN
inlawrev-2575	402	38	and	and	CCONJ
inlawrev-2575	402	39	a	a	DET
inlawrev-2575	402	40	willing	willing	ADJ
inlawrev-2575	402	41	seller	seller	NOUN
inlawrev-2575	402	42	,	,	PUNCT
inlawrev-2575	402	43	neither	neither	CCONJ
inlawrev-2575	402	44	being	be	AUX
inlawrev-2575	402	45	under	under	ADP
inlawrev-2575	402	46	any	any	DET
inlawrev-2575	402	47	compulsion	compulsion	NOUN
inlawrev-2575	402	48	to	to	PART
inlawrev-2575	402	49	buy	buy	VERB
inlawrev-2575	402	50	or	or	CCONJ
inlawrev-2575	402	51	to	to	PART
inlawrev-2575	402	52	sell	sell	VERB
inlawrev-2575	402	53	and	and	CCONJ
inlawrev-2575	402	54	both	both	PRON
inlawrev-2575	402	55	having	have	VERB
inlawrev-2575	402	56	reasonable	reasonable	ADJ
inlawrev-2575	402	57	knowledge	knowledge	NOUN
inlawrev-2575	402	58	of	of	ADP
inlawrev-2575	402	59	relevant	relevant	ADJ
inlawrev-2575	402	60	facts	fact	NOUN
inlawrev-2575	402	61	.	.	PUNCT
inlawrev-2575	402	62	"	"	PUNCT
inlawrev-2575	403	1	108	108	NUM
inlawrev-2575	403	2	the	the	DET
inlawrev-2575	403	3	estate	estate	NOUN
inlawrev-2575	403	4	argued	argue	VERB
inlawrev-2575	403	5	that	that	SCONJ
inlawrev-2575	403	6	the	the	DET
inlawrev-2575	403	7	sellers	seller	NOUN
inlawrev-2575	403	8	of	of	ADP
inlawrev-2575	403	9	the	the	DET
inlawrev-2575	403	10	other	other	ADJ
inlawrev-2575	403	11	properties	property	NOUN
inlawrev-2575	403	12	near	near	ADP
inlawrev-2575	403	13	the	the	DET
inlawrev-2575	403	14	farm	farm	NOUN
inlawrev-2575	403	15	had	have	AUX
inlawrev-2575	403	16	been	be	AUX
inlawrev-2575	403	17	willing	willing	ADJ
inlawrev-2575	403	18	to	to	PART
inlawrev-2575	403	19	sell	sell	VERB
inlawrev-2575	403	20	their	their	PRON
inlawrev-2575	403	21	property	property	NOUN
inlawrev-2575	403	22	only	only	ADV
inlawrev-2575	403	23	at	at	ADP
inlawrev-2575	403	24	a	a	DET
inlawrev-2575	403	25	premium	premium	NOUN
inlawrev-2575	403	26	price	price	NOUN
inlawrev-2575	403	27	and	and	CCONJ
inlawrev-2575	403	28	were	be	AUX
inlawrev-2575	403	29	able	able	ADJ
inlawrev-2575	403	30	to	to	PART
inlawrev-2575	403	31	hold	hold	VERB
inlawrev-2575	403	32	out	out	ADP
inlawrev-2575	403	33	for	for	ADP
inlawrev-2575	403	34	that	that	DET
inlawrev-2575	403	35	price	price	NOUN
inlawrev-2575	403	36	due	due	ADP
inlawrev-2575	403	37	to	to	ADP
inlawrev-2575	403	38	the	the	DET
inlawrev-2575	403	39	buyer	buyer	NOUN
inlawrev-2575	403	40	's	's	PART
inlawrev-2575	403	41	need	need	NOUN
inlawrev-2575	403	42	"	"	PUNCT
inlawrev-2575	403	43	j	j	NOUN
inlawrev-2575	403	44	]	]	X
inlawrev-2575	403	45	see	see	VERB
inlawrev-2575	403	46	i.r.c	i.r.c	NOUN
inlawrev-2575	403	47	.	.	PUNCT
inlawrev-2575	404	1	§	§	PROPN
inlawrev-2575	404	2	§	§	PROPN
inlawrev-2575	404	3	2036	2036	NUM
inlawrev-2575	404	4	,	,	PUNCT
inlawrev-2575	404	5	2037	2037	NUM
inlawrev-2575	404	6	,	,	PUNCT
inlawrev-2575	404	7	2038	2038	NUM
inlawrev-2575	404	8	(	(	PUNCT
inlawrev-2575	404	9	1982	1982	NUM
inlawrev-2575	404	10	)	)	PUNCT
inlawrev-2575	404	11	.	.	PUNCT
inlawrev-2575	405	1	"	"	PUNCT
inlawrev-2575	405	2	"	"	PUNCT
inlawrev-2575	405	3	frequently	frequently	ADV
inlawrev-2575	405	4	,	,	PUNCT
inlawrev-2575	405	5	however	however	ADV
inlawrev-2575	405	6	,	,	PUNCT
inlawrev-2575	405	7	the	the	DET
inlawrev-2575	405	8	conveyance	conveyance	NOUN
inlawrev-2575	405	9	to	to	ADP
inlawrev-2575	405	10	a	a	DET
inlawrev-2575	405	11	family	family	NOUN
inlawrev-2575	405	12	trust	trust	NOUN
inlawrev-2575	405	13	will	will	AUX
inlawrev-2575	405	14	be	be	AUX
inlawrev-2575	405	15	incomplete	incomplete	ADJ
inlawrev-2575	405	16	for	for	ADP
inlawrev-2575	405	17	gift	gift	NOUN
inlawrev-2575	405	18	tax	tax	NOUN
inlawrev-2575	405	19	purposes	purpose	NOUN
inlawrev-2575	405	20	because	because	SCONJ
inlawrev-2575	405	21	the	the	DET
inlawrev-2575	405	22	grantor	grantor	NOUN
inlawrev-2575	405	23	does	do	AUX
inlawrev-2575	405	24	in	in	ADP
inlawrev-2575	405	25	fact	fact	NOUN
inlawrev-2575	405	26	have	have	VERB
inlawrev-2575	405	27	the	the	DET
inlawrev-2575	405	28	power	power	NOUN
inlawrev-2575	405	29	to	to	PART
inlawrev-2575	405	30	revest	revest	VERB
inlawrev-2575	405	31	the	the	DET
inlawrev-2575	405	32	property	property	NOUN
inlawrev-2575	405	33	in	in	ADP
inlawrev-2575	405	34	himself	himself	PRON
inlawrev-2575	405	35	.	.	PUNCT
inlawrev-2575	406	1	see	see	VERB
inlawrev-2575	406	2	treas	treas	PROPN
inlawrev-2575	406	3	.	.	PUNCT
inlawrev-2575	407	1	reg	reg	PROPN
inlawrev-2575	407	2	.	.	PUNCT
inlawrev-2575	408	1	§	§	PROPN
inlawrev-2575	408	2	25.251	25.251	NUM
inlawrev-2575	408	3	l-2(c	l-2(c	X
inlawrev-2575	408	4	)	)	PUNCT
inlawrev-2575	408	5	,	,	PUNCT
inlawrev-2575	408	6	t.d	t.d	PROPN
inlawrev-2575	408	7	.	.	PROPN
inlawrev-2575	408	8	7238	7238	NUM
inlawrev-2575	408	9	,	,	PUNCT
inlawrev-2575	408	10	1973	1973	NUM
inlawrev-2575	408	11	-	-	SYM
inlawrev-2575	408	12	1	1	NUM
inlawrev-2575	408	13	c.b	c.b	PROPN
inlawrev-2575	408	14	.	.	PROPN
inlawrev-2575	408	15	565	565	NUM
inlawrev-2575	408	16	,	,	PUNCT
inlawrev-2575	408	17	566	566	NUM
inlawrev-2575	408	18	;	;	PUNCT
inlawrev-2575	408	19	rev	rev	PROPN
inlawrev-2575	408	20	.	.	PROPN
inlawrev-2575	408	21	rul	rul	NOUN
inlawrev-2575	408	22	.	.	PUNCT
inlawrev-2575	409	1	74	74	NUM
inlawrev-2575	409	2	-	-	SYM
inlawrev-2575	409	3	365	365	NUM
inlawrev-2575	409	4	,	,	PUNCT
inlawrev-2575	409	5	1974	1974	NUM
inlawrev-2575	409	6	-	-	SYM
inlawrev-2575	409	7	2	2	NUM
inlawrev-2575	409	8	c.b	c.b	PROPN
inlawrev-2575	409	9	.	.	PROPN
inlawrev-2575	409	10	324	324	NUM
inlawrev-2575	409	11	.	.	PUNCT
inlawrev-2575	410	1	l03see	l03see	PROPN
inlawrev-2575	410	2	treas	treas	PROPN
inlawrev-2575	410	3	.	.	PUNCT
inlawrev-2575	411	1	reg	reg	PROPN
inlawrev-2575	411	2	.	.	PUNCT
inlawrev-2575	412	1	§	§	PROPN
inlawrev-2575	412	2	301.7701	301.7701	NUM
inlawrev-2575	412	3	-	-	SYM
inlawrev-2575	412	4	1	1	NUM
inlawrev-2575	412	5	,	,	PUNCT
inlawrev-2575	412	6	t.d	t.d	PROPN
inlawrev-2575	412	7	.	.	NOUN
inlawrev-2575	412	8	7515	7515	NUM
inlawrev-2575	412	9	,	,	PUNCT
inlawrev-2575	412	10	1977	1977	NUM
inlawrev-2575	412	11	-	-	SYM
inlawrev-2575	412	12	2	2	NUM
inlawrev-2575	412	13	c.b	c.b	PROPN
inlawrev-2575	412	14	.	.	PROPN
inlawrev-2575	412	15	483	483	NUM
inlawrev-2575	412	16	;	;	PUNCT
inlawrev-2575	412	17	treas	treas	PROPN
inlawrev-2575	412	18	.	.	PUNCT
inlawrev-2575	413	1	reg	reg	PROPN
inlawrev-2575	413	2	.	.	PUNCT
inlawrev-2575	414	1	§	§	PROPN
inlawrev-2575	414	2	301.7701	301.7701	NUM
inlawrev-2575	414	3	-	-	SYM
inlawrev-2575	414	4	2	2	NUM
inlawrev-2575	414	5	,	,	PUNCT
inlawrev-2575	414	6	t.d	t.d	PROPN
inlawrev-2575	414	7	.	.	NOUN
inlawrev-2575	414	8	7515	7515	NUM
inlawrev-2575	414	9	,	,	PUNCT
inlawrev-2575	414	10	1977	1977	NUM
inlawrev-2575	414	11	-	-	SYM
inlawrev-2575	414	12	2	2	NUM
inlawrev-2575	414	13	c.b	c.b	PROPN
inlawrev-2575	414	14	.	.	PROPN
inlawrev-2575	414	15	483	483	NUM
inlawrev-2575	414	16	;	;	PUNCT
inlawrev-2575	414	17	treas	treas	PROPN
inlawrev-2575	414	18	.	.	PUNCT
inlawrev-2575	415	1	reg	reg	PROPN
inlawrev-2575	415	2	.	.	PUNCT
inlawrev-2575	416	1	§	§	PROPN
inlawrev-2575	416	2	301.7701	301.7701	NUM
inlawrev-2575	416	3	-	-	SYM
inlawrev-2575	416	4	4	4	NUM
inlawrev-2575	416	5	(	(	PUNCT
inlawrev-2575	416	6	1967	1967	NUM
inlawrev-2575	416	7	)	)	PUNCT
inlawrev-2575	416	8	;	;	PUNCT
inlawrev-2575	416	9	rev	rev	PROPN
inlawrev-2575	416	10	.	.	PROPN
inlawrev-2575	417	1	rul	rul	NOUN
inlawrev-2575	417	2	.	.	PUNCT
inlawrev-2575	418	1	75	75	NUM
inlawrev-2575	418	2	-	-	SYM
inlawrev-2575	418	3	258	258	NUM
inlawrev-2575	418	4	,	,	PUNCT
inlawrev-2575	418	5	1975	1975	NUM
inlawrev-2575	418	6	-	-	SYM
inlawrev-2575	418	7	2	2	NUM
inlawrev-2575	418	8	c.b	c.b	PROPN
inlawrev-2575	418	9	.	.	PROPN
inlawrev-2575	418	10	503	503	NUM
inlawrev-2575	418	11	.	.	PUNCT
inlawrev-2575	419	1	i04687	i04687	NOUN
inlawrev-2575	419	2	f.2d	f.2d	ADP
inlawrev-2575	419	3	224	224	NUM
inlawrev-2575	419	4	(	(	PUNCT
inlawrev-2575	419	5	7th	7th	ADJ
inlawrev-2575	419	6	cir	cir	NOUN
inlawrev-2575	419	7	.	.	PROPN
inlawrev-2575	419	8	1982	1982	NUM
inlawrev-2575	419	9	)	)	PUNCT
inlawrev-2575	419	10	,	,	PUNCT
inlawrev-2575	419	11	cert	cert	NOUN
inlawrev-2575	419	12	,	,	PUNCT
inlawrev-2575	419	13	denied	deny	VERB
inlawrev-2575	419	14	,	,	PUNCT
inlawrev-2575	419	15	103	103	NUM
inlawrev-2575	419	16	s.	s.	PROPN
inlawrev-2575	419	17	ct	ct	PROPN
inlawrev-2575	419	18	.	.	PROPN
inlawrev-2575	419	19	1251	1251	NUM
inlawrev-2575	419	20	(	(	PUNCT
inlawrev-2575	419	21	1983	1983	NUM
inlawrev-2575	419	22	)	)	PUNCT
inlawrev-2575	419	23	.	.	PUNCT
inlawrev-2575	420	1	o	o	NOUN
inlawrev-2575	420	2	;	;	PUNCT
inlawrev-2575	420	3	prior	prior	ADV
inlawrev-2575	420	4	to	to	ADP
inlawrev-2575	420	5	the	the	DET
inlawrev-2575	420	6	decision	decision	NOUN
inlawrev-2575	420	7	,	,	PUNCT
inlawrev-2575	420	8	the	the	DET
inlawrev-2575	420	9	plans	plan	NOUN
inlawrev-2575	420	10	for	for	ADP
inlawrev-2575	420	11	the	the	DET
inlawrev-2575	420	12	freeway	freeway	NOUN
inlawrev-2575	420	13	were	be	AUX
inlawrev-2575	420	14	abandoned	abandon	VERB
inlawrev-2575	420	15	.	.	PUNCT
inlawrev-2575	421	1	687	687	NUM
inlawrev-2575	421	2	f.2d	f.2d	NOUN
inlawrev-2575	421	3	at	at	ADP
inlawrev-2575	421	4	225	225	NUM
inlawrev-2575	421	5	.	.	PUNCT
inlawrev-2575	422	1	,	,	PUNCT
inlawrev-2575	422	2	06	06	NUM
inlawrev-2575	423	1	i	i	PRON
inlawrev-2575	423	2	d.	d.	PROPN
inlawrev-2575	423	3	107	107	NUM
inlawrev-2575	424	1	i	i	PRON
inlawrev-2575	424	2	d.	d.	PROPN
inlawrev-2575	424	3	at	at	ADP
inlawrev-2575	424	4	226	226	NUM
inlawrev-2575	424	5	-	-	SYM
inlawrev-2575	424	6	27	27	NUM
inlawrev-2575	424	7	.	.	PUNCT
inlawrev-2575	425	1	"	"	PUNCT
inlawrev-2575	425	2	"	"	PUNCT
inlawrev-2575	425	3	i	i	PRON
inlawrev-2575	425	4	d.	d.	PROPN
inlawrev-2575	425	5	at	at	ADP
inlawrev-2575	425	6	226	226	NUM
inlawrev-2575	425	7	(	(	PUNCT
inlawrev-2575	425	8	quoting	quote	VERB
inlawrev-2575	425	9	treas	treas	PROPN
inlawrev-2575	425	10	.	.	PUNCT
inlawrev-2575	426	1	reg	reg	PROPN
inlawrev-2575	426	2	.	.	PUNCT
inlawrev-2575	427	1	§	§	PROPN
inlawrev-2575	427	2	20.2031	20.2031	NUM
inlawrev-2575	427	3	-	-	PUNCT
inlawrev-2575	427	4	l(b	l(b	PROPN
inlawrev-2575	427	5	)	)	PUNCT
inlawrev-2575	427	6	,	,	PUNCT
inlawrev-2575	427	7	t.d	t.d	PROPN
inlawrev-2575	427	8	.	.	PROPN
inlawrev-2575	427	9	6826	6826	NUM
inlawrev-2575	427	10	,	,	PUNCT
inlawrev-2575	427	11	1965	1965	NUM
inlawrev-2575	427	12	-	-	SYM
inlawrev-2575	427	13	2	2	NUM
inlawrev-2575	427	14	c.b	c.b	PROPN
inlawrev-2575	427	15	.	.	PROPN
inlawrev-2575	427	16	367	367	NUM
inlawrev-2575	427	17	)	)	PUNCT
inlawrev-2575	427	18	.	.	PUNCT
inlawrev-2575	428	1	1	1	NUM
inlawrev-2575	428	2	984	984	NUM
inlawrev-2575	428	3	]	]	PUNCT
inlawrev-2575	428	4	sur	sur	PROPN
inlawrev-2575	428	5	vey	vey	NOUN
inlawrev-2575	428	6	—	—	PUNCT
inlawrev-2575	428	7	taxa	taxa	NOUN
inlawrev-2575	428	8	tion	tion	NOUN
inlawrev-2575	428	9	3	3	NUM
inlawrev-2575	428	10	3	3	NUM
inlawrev-2575	428	11	5	5	NUM
inlawrev-2575	428	12	for	for	ADP
inlawrev-2575	428	13	the	the	DET
inlawrev-2575	428	14	properties	property	NOUN
inlawrev-2575	428	15	as	as	ADP
inlawrev-2575	428	16	part	part	NOUN
inlawrev-2575	428	17	of	of	ADP
inlawrev-2575	428	18	an	an	DET
inlawrev-2575	428	19	assemblage	assemblage	NOUN
inlawrev-2575	428	20	.	.	PUNCT
inlawrev-2575	429	1	as	as	ADP
inlawrev-2575	429	2	a	a	DET
inlawrev-2575	429	3	result	result	NOUN
inlawrev-2575	429	4	,	,	PUNCT
inlawrev-2575	429	5	the	the	DET
inlawrev-2575	429	6	sales	sale	NOUN
inlawrev-2575	429	7	of	of	ADP
inlawrev-2575	429	8	those	those	DET
inlawrev-2575	429	9	properties	property	NOUN
inlawrev-2575	429	10	were	be	AUX
inlawrev-2575	429	11	not	not	PART
inlawrev-2575	429	12	comparable	comparable	ADJ
inlawrev-2575	429	13	because	because	SCONJ
inlawrev-2575	429	14	"	"	PUNCT
inlawrev-2575	429	15	unwilling	unwilling	ADJ
inlawrev-2575	429	16	sellers	seller	NOUN
inlawrev-2575	429	17	"	"	PUNCT
inlawrev-2575	429	18	were	be	AUX
inlawrev-2575	429	19	involved	involve	VERB
inlawrev-2575	429	20	.	.	PUNCT
inlawrev-2575	430	1	although	although	SCONJ
inlawrev-2575	430	2	the	the	DET
inlawrev-2575	430	3	court	court	NOUN
inlawrev-2575	430	4	acknowledged	acknowledge	VERB
inlawrev-2575	430	5	that	that	SCONJ
inlawrev-2575	430	6	an	an	DET
inlawrev-2575	430	7	"	"	PUNCT
inlawrev-2575	430	8	unwilling	unwilling	ADJ
inlawrev-2575	430	9	seller	seller	NOUN
inlawrev-2575	430	10	"	"	PUNCT
inlawrev-2575	430	11	may	may	AUX
inlawrev-2575	430	12	exist	exist	VERB
inlawrev-2575	430	13	in	in	ADP
inlawrev-2575	430	14	situations	situation	NOUN
inlawrev-2575	430	15	other	other	ADJ
inlawrev-2575	430	16	than	than	ADP
inlawrev-2575	430	17	a	a	DET
inlawrev-2575	430	18	forced	force	VERB
inlawrev-2575	430	19	sale	sale	NOUN
inlawrev-2575	430	20	,	,	PUNCT
inlawrev-2575	430	21	109	109	NUM
inlawrev-2575	430	22	it	it	PRON
inlawrev-2575	430	23	refused	refuse	VERB
inlawrev-2575	430	24	to	to	PART
inlawrev-2575	430	25	consider	consider	VERB
inlawrev-2575	430	26	"	"	PUNCT
inlawrev-2575	430	27	a	a	DET
inlawrev-2575	430	28	property	property	NOUN
inlawrev-2575	430	29	owner	owner	NOUN
inlawrev-2575	430	30	an	an	DET
inlawrev-2575	430	31	'	'	PUNCT
inlawrev-2575	430	32	unwilling	unwilling	ADJ
inlawrev-2575	430	33	seller	seller	NOUN
inlawrev-2575	430	34	'	'	PUNCT
inlawrev-2575	430	35	simply	simply	ADV
inlawrev-2575	430	36	because	because	SCONJ
inlawrev-2575	430	37	his	his	PRON
inlawrev-2575	430	38	property	property	NOUN
inlawrev-2575	430	39	has	have	VERB
inlawrev-2575	430	40	development	development	NOUN
inlawrev-2575	430	41	potential	potential	ADJ
inlawrev-2575	430	42	due	due	ADP
inlawrev-2575	430	43	to	to	ADP
inlawrev-2575	430	44	its	its	PRON
inlawrev-2575	430	45	proximity	proximity	NOUN
inlawrev-2575	430	46	to	to	ADP
inlawrev-2575	430	47	a	a	DET
inlawrev-2575	430	48	proposed	propose	VERB
inlawrev-2575	430	49	freeway	freeway	NOUN
inlawrev-2575	430	50	.	.	PUNCT
inlawrev-2575	430	51	"	"	PUNCT
inlawrev-2575	431	1	110	110	NUM
inlawrev-2575	431	2	thus	thus	ADV
inlawrev-2575	431	3	,	,	PUNCT
inlawrev-2575	431	4	the	the	DET
inlawrev-2575	431	5	court	court	NOUN
inlawrev-2575	431	6	implicitly	implicitly	ADV
inlawrev-2575	431	7	held	hold	VERB
inlawrev-2575	431	8	that	that	SCONJ
inlawrev-2575	431	9	sellers	seller	NOUN
inlawrev-2575	431	10	who	who	PRON
inlawrev-2575	431	11	are	be	AUX
inlawrev-2575	431	12	willing	willing	ADJ
inlawrev-2575	431	13	to	to	PART
inlawrev-2575	431	14	sell	sell	VERB
inlawrev-2575	431	15	only	only	ADV
inlawrev-2575	431	16	at	at	ADP
inlawrev-2575	431	17	premium	premium	ADJ
inlawrev-2575	431	18	prices	price	NOUN
inlawrev-2575	431	19	are	be	AUX
inlawrev-2575	431	20	not	not	PART
inlawrev-2575	431	21	"	"	PUNCT
inlawrev-2575	431	22	unwilling	unwilling	ADJ
inlawrev-2575	431	23	sellers	seller	NOUN
inlawrev-2575	431	24	"	"	PUNCT
inlawrev-2575	431	25	for	for	ADP
inlawrev-2575	431	26	estate	estate	NOUN
inlawrev-2575	431	27	tax	tax	NOUN
inlawrev-2575	431	28	valuation	valuation	NOUN
inlawrev-2575	431	29	purposes	purpose	NOUN
inlawrev-2575	431	30	.	.	PUNCT
inlawrev-2575	432	1	the	the	DET
inlawrev-2575	432	2	court	court	NOUN
inlawrev-2575	432	3	also	also	ADV
inlawrev-2575	432	4	recognized	recognize	VERB
inlawrev-2575	432	5	that	that	SCONJ
inlawrev-2575	432	6	property	property	NOUN
inlawrev-2575	432	7	sold	sell	VERB
inlawrev-2575	432	8	as	as	ADP
inlawrev-2575	432	9	part	part	NOUN
inlawrev-2575	432	10	of	of	ADP
inlawrev-2575	432	11	an	an	DET
inlawrev-2575	432	12	assemblage	assemblage	NOUN
inlawrev-2575	432	13	would	would	AUX
inlawrev-2575	432	14	sell	sell	VERB
inlawrev-2575	432	15	at	at	ADP
inlawrev-2575	432	16	a	a	DET
inlawrev-2575	432	17	higher	high	ADJ
inlawrev-2575	432	18	price	price	NOUN
inlawrev-2575	432	19	than	than	SCONJ
inlawrev-2575	432	20	if	if	SCONJ
inlawrev-2575	432	21	the	the	DET
inlawrev-2575	432	22	same	same	ADJ
inlawrev-2575	432	23	property	property	NOUN
inlawrev-2575	432	24	were	be	AUX
inlawrev-2575	432	25	sold	sell	VERB
inlawrev-2575	432	26	independent	independent	ADJ
inlawrev-2575	432	27	of	of	ADP
inlawrev-2575	432	28	other	other	ADJ
inlawrev-2575	432	29	properties	property	NOUN
inlawrev-2575	432	30	.	.	PUNCT
inlawrev-2575	433	1	111	111	NUM
inlawrev-2575	433	2	however	however	ADV
inlawrev-2575	433	3	,	,	PUNCT
inlawrev-2575	433	4	the	the	DET
inlawrev-2575	433	5	court	court	NOUN
inlawrev-2575	433	6	held	hold	VERB
inlawrev-2575	433	7	that	that	SCONJ
inlawrev-2575	433	8	sales	sale	NOUN
inlawrev-2575	433	9	of	of	ADP
inlawrev-2575	433	10	property	property	NOUN
inlawrev-2575	433	11	as	as	ADP
inlawrev-2575	433	12	part	part	NOUN
inlawrev-2575	433	13	of	of	ADP
inlawrev-2575	433	14	an	an	DET
inlawrev-2575	433	15	assemblage	assemblage	NOUN
inlawrev-2575	433	16	were	be	AUX
inlawrev-2575	433	17	comparable	comparable	ADJ
inlawrev-2575	433	18	to	to	ADP
inlawrev-2575	433	19	sales	sale	NOUN
inlawrev-2575	433	20	not	not	PART
inlawrev-2575	433	21	part	part	NOUN
inlawrev-2575	433	22	of	of	ADP
inlawrev-2575	433	23	an	an	DET
inlawrev-2575	433	24	assemblage	assemblage	NOUN
inlawrev-2575	433	25	,	,	PUNCT
inlawrev-2575	433	26	if	if	SCONJ
inlawrev-2575	433	27	the	the	DET
inlawrev-2575	433	28	higher	high	ADJ
inlawrev-2575	433	29	price	price	NOUN
inlawrev-2575	433	30	resulting	result	VERB
inlawrev-2575	433	31	from	from	ADP
inlawrev-2575	433	32	the	the	DET
inlawrev-2575	433	33	assemblage	assemblage	NOUN
inlawrev-2575	433	34	was	be	AUX
inlawrev-2575	433	35	taken	take	VERB
inlawrev-2575	433	36	into	into	ADP
inlawrev-2575	433	37	account	account	NOUN
inlawrev-2575	433	38	in	in	ADP
inlawrev-2575	433	39	determining	determine	VERB
inlawrev-2575	433	40	the	the	DET
inlawrev-2575	433	41	value	value	NOUN
inlawrev-2575	433	42	of	of	ADP
inlawrev-2575	433	43	the	the	DET
inlawrev-2575	433	44	land	land	NOUN
inlawrev-2575	433	45	.	.	PUNCT
inlawrev-2575	434	1	112	112	NUM
inlawrev-2575	434	2	the	the	DET
inlawrev-2575	434	3	court	court	NOUN
inlawrev-2575	434	4	determined	determine	VERB
inlawrev-2575	434	5	that	that	SCONJ
inlawrev-2575	434	6	the	the	DET
inlawrev-2575	434	7	tax	tax	NOUN
inlawrev-2575	434	8	court	court	NOUN
inlawrev-2575	434	9	had	have	AUX
inlawrev-2575	434	10	recognized	recognize	VERB
inlawrev-2575	434	11	this	this	DET
inlawrev-2575	434	12	fact	fact	NOUN
inlawrev-2575	434	13	and	and	CCONJ
inlawrev-2575	434	14	made	make	VERB
inlawrev-2575	434	15	an	an	DET
inlawrev-2575	434	16	appropriate	appropriate	ADJ
inlawrev-2575	434	17	adjustment	adjustment	NOUN
inlawrev-2575	434	18	.	.	PUNCT
inlawrev-2575	435	1	113	113	NUM
inlawrev-2575	435	2	the	the	DET
inlawrev-2575	435	3	holding	holding	NOUN
inlawrev-2575	435	4	of	of	ADP
inlawrev-2575	435	5	the	the	DET
inlawrev-2575	435	6	court	court	NOUN
inlawrev-2575	435	7	in	in	ADP
inlawrev-2575	435	8	frieders	frieder	NOUN
inlawrev-2575	435	9	does	do	AUX
inlawrev-2575	435	10	not	not	PART
inlawrev-2575	435	11	establish	establish	VERB
inlawrev-2575	435	12	new	new	ADJ
inlawrev-2575	435	13	legal	legal	ADJ
inlawrev-2575	435	14	principles	principle	NOUN
inlawrev-2575	435	15	in	in	ADP
inlawrev-2575	435	16	the	the	DET
inlawrev-2575	435	17	valuation	valuation	NOUN
inlawrev-2575	435	18	of	of	ADP
inlawrev-2575	435	19	real	real	ADJ
inlawrev-2575	435	20	estate	estate	NOUN
inlawrev-2575	435	21	.	.	PUNCT
inlawrev-2575	436	1	the	the	DET
inlawrev-2575	436	2	decision	decision	NOUN
inlawrev-2575	436	3	does	do	AUX
inlawrev-2575	436	4	,	,	PUNCT
inlawrev-2575	436	5	however	however	ADV
inlawrev-2575	436	6	,	,	PUNCT
inlawrev-2575	436	7	emphasize	emphasize	VERB
inlawrev-2575	436	8	the	the	DET
inlawrev-2575	436	9	importance	importance	NOUN
inlawrev-2575	436	10	of	of	ADP
inlawrev-2575	436	11	valuation	valuation	NOUN
inlawrev-2575	436	12	of	of	ADP
inlawrev-2575	436	13	farmland	farmland	NOUN
inlawrev-2575	436	14	under	under	ADP
inlawrev-2575	436	15	section	section	NOUN
inlawrev-2575	436	16	2032a	2032a	PROPN
inlawrev-2575	436	17	of	of	ADP
inlawrev-2575	436	18	the	the	DET
inlawrev-2575	436	19	code	code	NOUN
inlawrev-2575	436	20	in	in	ADP
inlawrev-2575	436	21	cases	case	NOUN
inlawrev-2575	436	22	where	where	SCONJ
inlawrev-2575	436	23	the	the	DET
inlawrev-2575	436	24	conditions	condition	NOUN
inlawrev-2575	436	25	of	of	ADP
inlawrev-2575	436	26	that	that	DET
inlawrev-2575	436	27	section	section	NOUN
inlawrev-2575	436	28	are	be	AUX
inlawrev-2575	436	29	satisfied	satisfied	ADJ
inlawrev-2575	436	30	.	.	PUNCT
inlawrev-2575	437	1	114	114	NUM
inlawrev-2575	437	2	valuation	valuation	NOUN
inlawrev-2575	437	3	of	of	ADP
inlawrev-2575	437	4	farmland	farmland	NOUN
inlawrev-2575	437	5	pursuant	pursuant	ADJ
inlawrev-2575	437	6	to	to	ADP
inlawrev-2575	437	7	the	the	DET
inlawrev-2575	437	8	formula	formula	NOUN
inlawrev-2575	437	9	set	set	VERB
inlawrev-2575	437	10	forth	forth	ADP
inlawrev-2575	437	11	in	in	ADP
inlawrev-2575	437	12	section	section	NOUN
inlawrev-2575	437	13	2032a	2032a	PROPN
inlawrev-2575	437	14	will	will	AUX
inlawrev-2575	437	15	often	often	ADV
inlawrev-2575	437	16	result	result	VERB
inlawrev-2575	437	17	in	in	ADP
inlawrev-2575	437	18	an	an	DET
inlawrev-2575	437	19	estate	estate	NOUN
inlawrev-2575	437	20	value	value	NOUN
inlawrev-2575	437	21	of	of	ADP
inlawrev-2575	437	22	less	less	ADJ
inlawrev-2575	437	23	than	than	ADP
inlawrev-2575	437	24	one	one	NUM
inlawrev-2575	437	25	-	-	PUNCT
inlawrev-2575	437	26	half	half	NOUN
inlawrev-2575	437	27	of	of	ADP
inlawrev-2575	437	28	actual	actual	ADJ
inlawrev-2575	437	29	fair	fair	ADJ
inlawrev-2575	437	30	market	market	NOUN
inlawrev-2575	437	31	value	value	NOUN
inlawrev-2575	437	32	.	.	PUNCT
inlawrev-2575	438	1	farmland	farmland	NOUN
inlawrev-2575	438	2	that	that	PRON
inlawrev-2575	438	3	has	have	VERB
inlawrev-2575	438	4	potential	potential	NOUN
inlawrev-2575	438	5	for	for	ADP
inlawrev-2575	438	6	investment	investment	NOUN
inlawrev-2575	438	7	or	or	CCONJ
inlawrev-2575	438	8	other	other	ADJ
inlawrev-2575	438	9	nonfarm	nonfarm	NOUN
inlawrev-2575	438	10	uses	use	NOUN
inlawrev-2575	438	11	will	will	AUX
inlawrev-2575	438	12	especially	especially	ADV
inlawrev-2575	438	13	benefit	benefit	VERB
inlawrev-2575	438	14	from	from	ADP
inlawrev-2575	438	15	valuation	valuation	NOUN
inlawrev-2575	438	16	under	under	ADP
inlawrev-2575	438	17	section	section	NOUN
inlawrev-2575	438	18	2032a	2032a	NUM
inlawrev-2575	438	19	.	.	PUNCT
inlawrev-2575	439	1	3	3	X
inlawrev-2575	439	2	.	.	X
inlawrev-2575	439	3	section	section	NOUN
inlawrev-2575	439	4	482	482	NUM
inlawrev-2575	439	5	—	—	PUNCT
inlawrev-2575	439	6	allocation	allocation	NOUN
inlawrev-2575	439	7	of	of	ADP
inlawrev-2575	439	8	income.—the	income.—the	DET
inlawrev-2575	439	9	issue	issue	NOUN
inlawrev-2575	439	10	of	of	ADP
inlawrev-2575	439	11	the	the	DET
inlawrev-2575	439	12	allocation	allocation	NOUN
inlawrev-2575	439	13	of	of	ADP
inlawrev-2575	439	14	income	income	NOUN
inlawrev-2575	439	15	between	between	ADP
inlawrev-2575	439	16	an	an	DET
inlawrev-2575	439	17	individual	individual	NOUN
inlawrev-2575	439	18	and	and	CCONJ
inlawrev-2575	439	19	a	a	DET
inlawrev-2575	439	20	closely	closely	ADV
inlawrev-2575	439	21	held	hold	VERB
inlawrev-2575	439	22	corporation	corporation	NOUN
inlawrev-2575	439	23	dependent	dependent	ADJ
inlawrev-2575	439	24	on	on	ADP
inlawrev-2575	439	25	that	that	DET
inlawrev-2575	439	26	individual	individual	NOUN
inlawrev-2575	439	27	's	's	PART
inlawrev-2575	439	28	services	service	NOUN
inlawrev-2575	439	29	for	for	ADP
inlawrev-2575	439	30	its	its	PRON
inlawrev-2575	439	31	income	income	NOUN
inlawrev-2575	439	32	was	be	AUX
inlawrev-2575	439	33	presented	present	VERB
inlawrev-2575	439	34	in	in	ADP
inlawrev-2575	439	35	foglesong	foglesong	NOUN
inlawrev-2575	439	36	v.	v.	ADP
inlawrev-2575	439	37	commissioner.^	commissioner.^	PROPN
inlawrev-2575	439	38	5	5	NUM
inlawrev-2575	439	39	mr	mr	PROPN
inlawrev-2575	439	40	.	.	PROPN
inlawrev-2575	439	41	foglesong	foglesong	PROPN
inlawrev-2575	439	42	was	be	AUX
inlawrev-2575	439	43	a	a	DET
inlawrev-2575	439	44	manufacturer	manufacturer	NOUN
inlawrev-2575	439	45	's	's	PART
inlawrev-2575	439	46	representative	representative	NOUN
inlawrev-2575	439	47	who	who	PRON
inlawrev-2575	439	48	conducted	conduct	VERB
inlawrev-2575	439	49	his	his	PRON
inlawrev-2575	439	50	business	business	NOUN
inlawrev-2575	439	51	as	as	ADP
inlawrev-2575	439	52	a	a	DET
inlawrev-2575	439	53	sole	sole	ADJ
inlawrev-2575	439	54	proprietorship	proprietorship	NOUN
inlawrev-2575	439	55	until	until	ADP
inlawrev-2575	439	56	august	august	PROPN
inlawrev-2575	439	57	30	30	NUM
inlawrev-2575	439	58	,	,	PUNCT
inlawrev-2575	439	59	1966	1966	NUM
inlawrev-2575	439	60	,	,	PUNCT
inlawrev-2575	439	61	when	when	SCONJ
inlawrev-2575	439	62	the	the	DET
inlawrev-2575	439	63	business	business	NOUN
inlawrev-2575	439	64	was	be	AUX
inlawrev-2575	439	65	transferred	transfer	VERB
inlawrev-2575	439	66	to	to	ADP
inlawrev-2575	439	67	a	a	DET
inlawrev-2575	439	68	corporation	corporation	NOUN
inlawrev-2575	439	69	of	of	ADP
inlawrev-2575	439	70	which	which	PRON
inlawrev-2575	439	71	he	he	PRON
inlawrev-2575	439	72	owned	own	VERB
inlawrev-2575	439	73	ninety	ninety	NUM
inlawrev-2575	439	74	-	-	PUNCT
inlawrev-2575	439	75	eight	eight	NUM
inlawrev-2575	439	76	percent	percent	NOUN
inlawrev-2575	439	77	of	of	ADP
inlawrev-2575	439	78	the	the	DET
inlawrev-2575	439	79	outstanding	outstanding	ADJ
inlawrev-2575	439	80	stock	stock	NOUN
inlawrev-2575	439	81	.	.	PUNCT
inlawrev-2575	440	1	the	the	DET
inlawrev-2575	440	2	remaining	remain	VERB
inlawrev-2575	440	3	stock	stock	NOUN
inlawrev-2575	440	4	was	be	AUX
inlawrev-2575	440	5	preferred	prefer	VERB
inlawrev-2575	440	6	stock	stock	NOUN
inlawrev-2575	440	7	which	which	PRON
inlawrev-2575	440	8	mr	mr	PROPN
inlawrev-2575	440	9	.	.	PROPN
inlawrev-2575	440	10	foglesong	foglesong	PROPN
inlawrev-2575	440	11	transferred	transfer	VERB
inlawrev-2575	440	12	to	to	ADP
inlawrev-2575	440	13	his	his	PRON
inlawrev-2575	440	14	children	child	NOUN
inlawrev-2575	440	15	.	.	PUNCT
inlawrev-2575	441	1	mr	mr	PROPN
inlawrev-2575	441	2	.	.	PROPN
inlawrev-2575	441	3	foglesong	foglesong	PROPN
inlawrev-2575	441	4	worked	work	VERB
inlawrev-2575	441	5	exclusively	exclusively	ADV
inlawrev-2575	441	6	as	as	ADP
inlawrev-2575	441	7	an	an	DET
inlawrev-2575	441	8	employee	employee	NOUN
inlawrev-2575	441	9	of	of	ADP
inlawrev-2575	441	10	the	the	DET
inlawrev-2575	441	11	corporation	corporation	NOUN
inlawrev-2575	441	12	and	and	CCONJ
inlawrev-2575	441	13	received	receive	VERB
inlawrev-2575	441	14	a	a	DET
inlawrev-2575	441	15	salary	salary	NOUN
inlawrev-2575	441	16	for	for	ADP
inlawrev-2575	441	17	his	his	PRON
inlawrev-2575	441	18	services	service	NOUN
inlawrev-2575	441	19	.	.	PUNCT
inlawrev-2575	442	1	116	116	NUM
inlawrev-2575	442	2	the	the	DET
inlawrev-2575	442	3	internal	internal	ADJ
inlawrev-2575	442	4	revenue	revenue	NOUN
inlawrev-2575	442	5	service	service	NOUN
inlawrev-2575	442	6	contended	contend	VERB
inlawrev-2575	442	7	that	that	SCONJ
inlawrev-2575	442	8	substantially	substantially	ADV
inlawrev-2575	442	9	all	all	DET
inlawrev-2575	442	10	the	the	DET
inlawrev-2575	442	11	net	net	NOUN
inlawrev-2575	442	12	,	,	PUNCT
inlawrev-2575	442	13	09687	09687	NUM
inlawrev-2575	442	14	f.2d	f.2d	PUNCT
inlawrev-2575	442	15	at	at	ADP
inlawrev-2575	442	16	227	227	NUM
inlawrev-2575	442	17	.	.	PUNCT
inlawrev-2575	443	1	the	the	DET
inlawrev-2575	443	2	court	court	NOUN
inlawrev-2575	443	3	referred	refer	VERB
inlawrev-2575	443	4	to	to	ADP
inlawrev-2575	443	5	treas	treas	PROPN
inlawrev-2575	443	6	.	.	PUNCT
inlawrev-2575	444	1	reg	reg	PROPN
inlawrev-2575	444	2	.	.	PUNCT
inlawrev-2575	445	1	§	§	PROPN
inlawrev-2575	445	2	20.203	20.203	NUM
inlawrev-2575	445	3	l-2(b	l-2(b	NOUN
inlawrev-2575	445	4	)	)	PUNCT
inlawrev-2575	445	5	,	,	PUNCT
inlawrev-2575	445	6	t.d	t.d	PROPN
inlawrev-2575	445	7	.	.	PROPN
inlawrev-2575	445	8	7432	7432	NUM
inlawrev-2575	445	9	,	,	PUNCT
inlawrev-2575	445	10	1976	1976	NUM
inlawrev-2575	445	11	-	-	SYM
inlawrev-2575	445	12	2	2	NUM
inlawrev-2575	445	13	c.b	c.b	PROPN
inlawrev-2575	445	14	.	.	PROPN
inlawrev-2575	445	15	264	264	NUM
inlawrev-2575	445	16	which	which	PRON
inlawrev-2575	445	17	provides	provide	VERB
inlawrev-2575	445	18	that	that	SCONJ
inlawrev-2575	445	19	"	"	PUNCT
inlawrev-2575	445	20	[	[	X
inlawrev-2575	445	21	t]he	t]he	ADV
inlawrev-2575	445	22	fair	fair	ADJ
inlawrev-2575	445	23	market	market	NOUN
inlawrev-2575	445	24	value	value	NOUN
inlawrev-2575	445	25	...	...	PUNCT
inlawrev-2575	445	26	is	be	AUX
inlawrev-2575	445	27	not	not	PART
inlawrev-2575	445	28	to	to	PART
inlawrev-2575	445	29	be	be	AUX
inlawrev-2575	445	30	determined	determine	VERB
inlawrev-2575	445	31	by	by	ADP
inlawrev-2575	445	32	a	a	DET
inlawrev-2575	445	33	forced	force	VERB
inlawrev-2575	445	34	sale	sale	NOUN
inlawrev-2575	445	35	price	price	NOUN
inlawrev-2575	445	36	.	.	PUNCT
inlawrev-2575	445	37	"	"	PUNCT
inlawrev-2575	446	1	687	687	NUM
inlawrev-2575	446	2	f.2d	f.2d	NOUN
inlawrev-2575	446	3	at	at	ADP
inlawrev-2575	446	4	227	227	NUM
inlawrev-2575	446	5	.	.	PUNCT
inlawrev-2575	447	1	"	"	PUNCT
inlawrev-2575	447	2	°	°	ADP
inlawrev-2575	447	3	687	687	NUM
inlawrev-2575	447	4	f.2d	f.2d	NOUN
inlawrev-2575	447	5	at	at	ADP
inlawrev-2575	447	6	227	227	NUM
inlawrev-2575	447	7	.	.	PUNCT
inlawrev-2575	448	1	n2	n2	PROPN
inlawrev-2575	449	1	i	i	PROPN
inlawrev-2575	449	2	d.	d.	PROPN
inlawrev-2575	449	3	ui	ui	PROPN
inlawrev-2575	450	1	i	i	PROPN
inlawrev-2575	450	2	d.	d.	PROPN
inlawrev-2575	450	3	n	n	PROPN
inlawrev-2575	450	4	*	*	VERB
inlawrev-2575	450	5	see	see	VERB
inlawrev-2575	450	6	i.r.c	i.r.c	NOUN
inlawrev-2575	450	7	.	.	PUNCT
inlawrev-2575	451	1	§	§	PROPN
inlawrev-2575	451	2	2032a	2032a	PROPN
inlawrev-2575	451	3	(	(	PUNCT
inlawrev-2575	451	4	1982	1982	NUM
inlawrev-2575	451	5	)	)	PUNCT
inlawrev-2575	451	6	.	.	PUNCT
inlawrev-2575	452	1	"	"	PUNCT
inlawrev-2575	453	1	5	5	NUM
inlawrev-2575	453	2	691	691	NUM
inlawrev-2575	453	3	f.2d	f.2d	ADP
inlawrev-2575	453	4	848	848	NUM
inlawrev-2575	453	5	(	(	PUNCT
inlawrev-2575	453	6	7th	7th	ADJ
inlawrev-2575	453	7	cir	cir	NOUN
inlawrev-2575	453	8	.	.	PROPN
inlawrev-2575	453	9	1982	1982	NUM
inlawrev-2575	453	10	)	)	PUNCT
inlawrev-2575	453	11	.	.	PUNCT
inlawrev-2575	453	12	"	"	PUNCT
inlawrev-2575	454	1	6	6	NUM
inlawrev-2575	454	2	/tf	/tf	PUNCT
inlawrev-2575	454	3	.	.	PUNCT
inlawrev-2575	455	1	at	at	ADP
inlawrev-2575	455	2	850	850	NUM
inlawrev-2575	455	3	.	.	PUNCT
inlawrev-2575	455	4	336	336	NUM
inlawrev-2575	455	5	indiana	indiana	PROPN
inlawrev-2575	455	6	law	law	PROPN
inlawrev-2575	455	7	review	review	NOUN
inlawrev-2575	456	1	[	[	X
inlawrev-2575	456	2	vol	vol	NOUN
inlawrev-2575	456	3	.	.	PUNCT
inlawrev-2575	457	1	17:319	17:319	NUM
inlawrev-2575	457	2	income	income	NOUN
inlawrev-2575	457	3	of	of	ADP
inlawrev-2575	457	4	the	the	DET
inlawrev-2575	457	5	corporation	corporation	NOUN
inlawrev-2575	457	6	was	be	AUX
inlawrev-2575	457	7	attributable	attributable	ADJ
inlawrev-2575	457	8	to	to	ADP
inlawrev-2575	457	9	services	service	NOUN
inlawrev-2575	457	10	of	of	ADP
inlawrev-2575	457	11	mr	mr	PROPN
inlawrev-2575	457	12	.	.	PROPN
inlawrev-2575	457	13	foglesong	foglesong	PROPN
inlawrev-2575	457	14	and	and	CCONJ
inlawrev-2575	457	15	should	should	AUX
inlawrev-2575	457	16	be	be	AUX
inlawrev-2575	457	17	taxed	tax	VERB
inlawrev-2575	457	18	to	to	ADP
inlawrev-2575	457	19	him	he	PRON
inlawrev-2575	457	20	.	.	PUNCT
inlawrev-2575	458	1	in	in	ADP
inlawrev-2575	458	2	1976	1976	NUM
inlawrev-2575	458	3	,	,	PUNCT
inlawrev-2575	458	4	the	the	DET
inlawrev-2575	458	5	tax	tax	NOUN
inlawrev-2575	458	6	court	court	NOUN
inlawrev-2575	458	7	sustained	sustain	VERB
inlawrev-2575	458	8	the	the	DET
inlawrev-2575	458	9	position	position	NOUN
inlawrev-2575	458	10	of	of	ADP
inlawrev-2575	458	11	the	the	DET
inlawrev-2575	458	12	internal	internal	ADJ
inlawrev-2575	458	13	revenue	revenue	NOUN
inlawrev-2575	458	14	service	service	NOUN
inlawrev-2575	458	15	and	and	CCONJ
inlawrev-2575	458	16	allocated	allocate	VERB
inlawrev-2575	458	17	most	most	ADJ
inlawrev-2575	458	18	of	of	ADP
inlawrev-2575	458	19	the	the	DET
inlawrev-2575	458	20	income	income	NOUN
inlawrev-2575	458	21	of	of	ADP
inlawrev-2575	458	22	the	the	DET
inlawrev-2575	458	23	corporation	corporation	NOUN
inlawrev-2575	458	24	to	to	ADP
inlawrev-2575	458	25	mr	mr	PROPN
inlawrev-2575	458	26	.	.	PROPN
inlawrev-2575	458	27	foglesong	foglesong	PROPN
inlawrev-2575	458	28	on	on	ADP
inlawrev-2575	458	29	assignment	assignment	NOUN
inlawrev-2575	458	30	of	of	ADP
inlawrev-2575	458	31	income	income	NOUN
inlawrev-2575	458	32	principles	principle	NOUN
inlawrev-2575	458	33	.	.	PUNCT
inlawrev-2575	458	34	"	"	PUNCT
inlawrev-2575	459	1	7	7	NUM
inlawrev-2575	459	2	on	on	ADP
inlawrev-2575	459	3	appeal	appeal	NOUN
inlawrev-2575	459	4	,	,	PUNCT
inlawrev-2575	459	5	the	the	DET
inlawrev-2575	459	6	seventh	seventh	ADJ
inlawrev-2575	459	7	circuit	circuit	NOUN
inlawrev-2575	459	8	held	hold	VERB
inlawrev-2575	459	9	that	that	SCONJ
inlawrev-2575	459	10	assignment	assignment	NOUN
inlawrev-2575	459	11	of	of	ADP
inlawrev-2575	459	12	income	income	NOUN
inlawrev-2575	459	13	principles	principle	NOUN
inlawrev-2575	459	14	could	could	AUX
inlawrev-2575	459	15	not	not	PART
inlawrev-2575	459	16	be	be	AUX
inlawrev-2575	459	17	applied	apply	VERB
inlawrev-2575	459	18	where	where	SCONJ
inlawrev-2575	459	19	the	the	DET
inlawrev-2575	459	20	corporation	corporation	NOUN
inlawrev-2575	459	21	was	be	AUX
inlawrev-2575	459	22	not	not	PART
inlawrev-2575	459	23	a	a	DET
inlawrev-2575	459	24	sham	sham	NOUN
inlawrev-2575	459	25	,	,	PUNCT
inlawrev-2575	459	26	where	where	SCONJ
inlawrev-2575	459	27	the	the	DET
inlawrev-2575	459	28	corporation	corporation	NOUN
inlawrev-2575	459	29	and	and	CCONJ
inlawrev-2575	459	30	not	not	PART
inlawrev-2575	459	31	the	the	DET
inlawrev-2575	459	32	individual	individual	NOUN
inlawrev-2575	459	33	entered	enter	VERB
inlawrev-2575	459	34	into	into	ADP
inlawrev-2575	459	35	service	service	NOUN
inlawrev-2575	459	36	contracts	contract	NOUN
inlawrev-2575	459	37	with	with	ADP
inlawrev-2575	459	38	individuals	individual	NOUN
inlawrev-2575	459	39	,	,	PUNCT
inlawrev-2575	459	40	where	where	SCONJ
inlawrev-2575	459	41	the	the	DET
inlawrev-2575	459	42	corporate	corporate	ADJ
inlawrev-2575	459	43	formalities	formality	NOUN
inlawrev-2575	459	44	were	be	AUX
inlawrev-2575	459	45	honored	honor	VERB
inlawrev-2575	459	46	,	,	PUNCT
inlawrev-2575	459	47	and	and	CCONJ
inlawrev-2575	459	48	where	where	SCONJ
inlawrev-2575	459	49	there	there	PRON
inlawrev-2575	459	50	were	be	VERB
inlawrev-2575	459	51	business	business	NOUN
inlawrev-2575	459	52	purposes	purpose	NOUN
inlawrev-2575	459	53	,	,	PUNCT
inlawrev-2575	459	54	not	not	PART
inlawrev-2575	459	55	tax	tax	NOUN
inlawrev-2575	459	56	related	relate	VERB
inlawrev-2575	459	57	,	,	PUNCT
inlawrev-2575	459	58	for	for	ADP
inlawrev-2575	459	59	the	the	DET
inlawrev-2575	459	60	corporate	corporate	ADJ
inlawrev-2575	459	61	entity	entity	NOUN
inlawrev-2575	459	62	.	.	PUNCT
inlawrev-2575	459	63	"	"	PUNCT
inlawrev-2575	460	1	8	8	NUM
inlawrev-2575	460	2	the	the	DET
inlawrev-2575	460	3	court	court	NOUN
inlawrev-2575	460	4	of	of	ADP
inlawrev-2575	460	5	appeals	appeal	NOUN
inlawrev-2575	460	6	,	,	PUNCT
inlawrev-2575	460	7	however	however	ADV
inlawrev-2575	460	8	,	,	PUNCT
inlawrev-2575	460	9	remanded	remand	VERB
inlawrev-2575	460	10	the	the	DET
inlawrev-2575	460	11	case	case	NOUN
inlawrev-2575	460	12	to	to	ADP
inlawrev-2575	460	13	the	the	DET
inlawrev-2575	460	14	tax	tax	NOUN
inlawrev-2575	460	15	court	court	NOUN
inlawrev-2575	460	16	for	for	ADP
inlawrev-2575	460	17	a	a	DET
inlawrev-2575	460	18	determination	determination	NOUN
inlawrev-2575	460	19	of	of	ADP
inlawrev-2575	460	20	whether	whether	SCONJ
inlawrev-2575	460	21	section	section	NOUN
inlawrev-2575	460	22	482	482	NUM
inlawrev-2575	460	23	of	of	ADP
inlawrev-2575	460	24	the	the	DET
inlawrev-2575	460	25	code	code	NOUN
inlawrev-2575	460	26	,	,	PUNCT
inlawrev-2575	460	27	which	which	PRON
inlawrev-2575	460	28	allows	allow	VERB
inlawrev-2575	460	29	allocation	allocation	NOUN
inlawrev-2575	460	30	of	of	ADP
inlawrev-2575	460	31	income	income	NOUN
inlawrev-2575	460	32	among	among	ADP
inlawrev-2575	460	33	taxpayers	taxpayer	NOUN
inlawrev-2575	460	34	,	,	PUNCT
inlawrev-2575	460	35	"	"	PUNCT
inlawrev-2575	460	36	9	9	NUM
inlawrev-2575	460	37	was	be	AUX
inlawrev-2575	460	38	applicable	applicable	ADJ
inlawrev-2575	460	39	.	.	PUNCT
inlawrev-2575	461	1	120	120	NUM
inlawrev-2575	461	2	on	on	ADP
inlawrev-2575	461	3	remand	remand	NOUN
inlawrev-2575	461	4	,	,	PUNCT
inlawrev-2575	461	5	the	the	DET
inlawrev-2575	461	6	tax	tax	NOUN
inlawrev-2575	461	7	court	court	NOUN
inlawrev-2575	461	8	held	hold	VERB
inlawrev-2575	461	9	that	that	DET
inlawrev-2575	461	10	section	section	NOUN
inlawrev-2575	461	11	482	482	NUM
inlawrev-2575	461	12	was	be	AUX
inlawrev-2575	461	13	applicable	applicable	ADJ
inlawrev-2575	461	14	,	,	PUNCT
inlawrev-2575	461	15	and	and	CCONJ
inlawrev-2575	461	16	pursuant	pursuant	ADJ
inlawrev-2575	461	17	to	to	ADP
inlawrev-2575	461	18	that	that	DET
inlawrev-2575	461	19	section	section	NOUN
inlawrev-2575	461	20	,	,	PUNCT
inlawrev-2575	461	21	substantially	substantially	ADV
inlawrev-2575	461	22	all	all	PRON
inlawrev-2575	461	23	of	of	ADP
inlawrev-2575	461	24	the	the	DET
inlawrev-2575	461	25	income	income	NOUN
inlawrev-2575	461	26	of	of	ADP
inlawrev-2575	461	27	the	the	DET
inlawrev-2575	461	28	corporation	corporation	NOUN
inlawrev-2575	461	29	was	be	AUX
inlawrev-2575	461	30	allocable	allocable	ADJ
inlawrev-2575	461	31	to	to	ADP
inlawrev-2575	461	32	mr	mr	PROPN
inlawrev-2575	461	33	.	.	PROPN
inlawrev-2575	461	34	foglesong	foglesong	PROPN
inlawrev-2575	461	35	.	.	PUNCT
inlawrev-2575	462	1	121	121	NUM
inlawrev-2575	462	2	the	the	DET
inlawrev-2575	462	3	seventh	seventh	ADJ
inlawrev-2575	462	4	circuit	circuit	NOUN
inlawrev-2575	462	5	again	again	ADV
inlawrev-2575	462	6	reversed	reverse	VERB
inlawrev-2575	462	7	the	the	DET
inlawrev-2575	462	8	tax	tax	NOUN
inlawrev-2575	462	9	court	court	NOUN
inlawrev-2575	462	10	,	,	PUNCT
inlawrev-2575	462	11	with	with	ADP
inlawrev-2575	462	12	three	three	NUM
inlawrev-2575	462	13	judges	judge	NOUN
inlawrev-2575	462	14	dissenting	dissent	VERB
inlawrev-2575	462	15	.	.	PUNCT
inlawrev-2575	463	1	122	122	NUM
inlawrev-2575	463	2	section	section	NOUN
inlawrev-2575	463	3	482	482	NUM
inlawrev-2575	463	4	of	of	ADP
inlawrev-2575	463	5	the	the	DET
inlawrev-2575	463	6	code	code	NOUN
inlawrev-2575	463	7	provides	provide	VERB
inlawrev-2575	463	8	:	:	PUNCT
inlawrev-2575	463	9	in	in	ADP
inlawrev-2575	463	10	any	any	DET
inlawrev-2575	463	11	case	case	NOUN
inlawrev-2575	463	12	of	of	ADP
inlawrev-2575	463	13	two	two	NUM
inlawrev-2575	463	14	or	or	CCONJ
inlawrev-2575	463	15	more	more	ADJ
inlawrev-2575	463	16	organizations	organization	NOUN
inlawrev-2575	463	17	,	,	PUNCT
inlawrev-2575	463	18	trades	trade	NOUN
inlawrev-2575	463	19	,	,	PUNCT
inlawrev-2575	463	20	or	or	CCONJ
inlawrev-2575	463	21	businesses	business	NOUN
inlawrev-2575	463	22	(	(	PUNCT
inlawrev-2575	463	23	whether	whether	SCONJ
inlawrev-2575	463	24	or	or	CCONJ
inlawrev-2575	463	25	not	not	PART
inlawrev-2575	463	26	incorporated	incorporate	VERB
inlawrev-2575	463	27	,	,	PUNCT
inlawrev-2575	463	28	whether	whether	SCONJ
inlawrev-2575	463	29	or	or	CCONJ
inlawrev-2575	463	30	not	not	PART
inlawrev-2575	463	31	organized	organize	VERB
inlawrev-2575	463	32	in	in	ADP
inlawrev-2575	463	33	the	the	DET
inlawrev-2575	463	34	united	united	PROPN
inlawrev-2575	463	35	states	states	PROPN
inlawrev-2575	463	36	,	,	PUNCT
inlawrev-2575	463	37	and	and	CCONJ
inlawrev-2575	463	38	whether	whether	SCONJ
inlawrev-2575	463	39	or	or	CCONJ
inlawrev-2575	463	40	not	not	PART
inlawrev-2575	463	41	affiliated	affiliate	VERB
inlawrev-2575	463	42	)	)	PUNCT
inlawrev-2575	463	43	owned	own	VERB
inlawrev-2575	463	44	or	or	CCONJ
inlawrev-2575	463	45	controlled	control	VERB
inlawrev-2575	463	46	directly	directly	ADV
inlawrev-2575	463	47	or	or	CCONJ
inlawrev-2575	463	48	indirectly	indirectly	ADV
inlawrev-2575	463	49	by	by	ADP
inlawrev-2575	463	50	the	the	DET
inlawrev-2575	463	51	same	same	ADJ
inlawrev-2575	463	52	interests	interest	NOUN
inlawrev-2575	463	53	,	,	PUNCT
inlawrev-2575	463	54	the	the	DET
inlawrev-2575	463	55	secretary	secretary	NOUN
inlawrev-2575	463	56	may	may	AUX
inlawrev-2575	463	57	distribute	distribute	VERB
inlawrev-2575	463	58	,	,	PUNCT
inlawrev-2575	463	59	apportion	apportion	NOUN
inlawrev-2575	463	60	,	,	PUNCT
inlawrev-2575	463	61	or	or	CCONJ
inlawrev-2575	463	62	allocate	allocate	VERB
inlawrev-2575	463	63	gross	gross	ADJ
inlawrev-2575	463	64	income	income	NOUN
inlawrev-2575	463	65	,	,	PUNCT
inlawrev-2575	463	66	deductions	deduction	NOUN
inlawrev-2575	463	67	,	,	PUNCT
inlawrev-2575	463	68	credits	credit	NOUN
inlawrev-2575	463	69	,	,	PUNCT
inlawrev-2575	463	70	or	or	CCONJ
inlawrev-2575	463	71	allowances	allowance	NOUN
inlawrev-2575	463	72	between	between	ADP
inlawrev-2575	463	73	or	or	CCONJ
inlawrev-2575	463	74	among	among	ADP
inlawrev-2575	463	75	such	such	ADJ
inlawrev-2575	463	76	organizations	organization	NOUN
inlawrev-2575	463	77	,	,	PUNCT
inlawrev-2575	463	78	trades	trade	NOUN
inlawrev-2575	463	79	,	,	PUNCT
inlawrev-2575	463	80	or	or	CCONJ
inlawrev-2575	463	81	businesses	business	NOUN
inlawrev-2575	463	82	,	,	PUNCT
inlawrev-2575	463	83	if	if	SCONJ
inlawrev-2575	463	84	he	he	PRON
inlawrev-2575	463	85	determines	determine	VERB
inlawrev-2575	463	86	that	that	SCONJ
inlawrev-2575	463	87	such	such	ADJ
inlawrev-2575	463	88	distribution	distribution	NOUN
inlawrev-2575	463	89	,	,	PUNCT
inlawrev-2575	463	90	apportionment	apportionment	ADJ
inlawrev-2575	463	91	,	,	PUNCT
inlawrev-2575	463	92	or	or	CCONJ
inlawrev-2575	463	93	allocation	allocation	NOUN
inlawrev-2575	463	94	is	be	AUX
inlawrev-2575	463	95	necessary	necessary	ADJ
inlawrev-2575	463	96	in	in	ADP
inlawrev-2575	463	97	order	order	NOUN
inlawrev-2575	463	98	to	to	PART
inlawrev-2575	463	99	prevent	prevent	VERB
inlawrev-2575	463	100	evasion	evasion	NOUN
inlawrev-2575	463	101	of	of	ADP
inlawrev-2575	463	102	taxes	taxis	NOUN
inlawrev-2575	463	103	or	or	CCONJ
inlawrev-2575	463	104	clearly	clearly	ADV
inlawrev-2575	463	105	to	to	PART
inlawrev-2575	463	106	reflect	reflect	VERB
inlawrev-2575	463	107	the	the	DET
inlawrev-2575	463	108	income	income	NOUN
inlawrev-2575	463	109	of	of	ADP
inlawrev-2575	463	110	any	any	DET
inlawrev-2575	463	111	such	such	ADJ
inlawrev-2575	463	112	organizations	organization	NOUN
inlawrev-2575	463	113	,	,	PUNCT
inlawrev-2575	463	114	trades	trade	NOUN
inlawrev-2575	463	115	,	,	PUNCT
inlawrev-2575	463	116	or	or	CCONJ
inlawrev-2575	463	117	businesses	business	NOUN
inlawrev-2575	463	118	.	.	PUNCT
inlawrev-2575	464	1	123	123	NUM
inlawrev-2575	464	2	section	section	NOUN
inlawrev-2575	464	3	482	482	NUM
inlawrev-2575	464	4	applies	apply	VERB
inlawrev-2575	464	5	only	only	ADV
inlawrev-2575	464	6	when	when	SCONJ
inlawrev-2575	464	7	"	"	PUNCT
inlawrev-2575	464	8	two	two	NUM
inlawrev-2575	464	9	or	or	CCONJ
inlawrev-2575	464	10	more	more	ADJ
inlawrev-2575	464	11	organizations	organization	NOUN
inlawrev-2575	464	12	,	,	PUNCT
inlawrev-2575	464	13	trades	trade	NOUN
inlawrev-2575	464	14	,	,	PUNCT
inlawrev-2575	464	15	or	or	CCONJ
inlawrev-2575	464	16	businesses	business	NOUN
inlawrev-2575	464	17	"	"	PUNCT
inlawrev-2575	464	18	are	be	AUX
inlawrev-2575	464	19	involved	involve	VERB
inlawrev-2575	464	20	.	.	PUNCT
inlawrev-2575	465	1	treasury	treasury	NOUN
inlawrev-2575	465	2	regulation	regulation	NOUN
inlawrev-2575	465	3	section	section	NOUN
inlawrev-2575	465	4	1.482	1.482	NUM
inlawrev-2575	465	5	-	-	PUNCT
inlawrev-2575	465	6	l(a)(l	l(a)(l	NUM
inlawrev-2575	465	7	)	)	PUNCT
inlawrev-2575	465	8	explicitly	explicitly	ADV
inlawrev-2575	465	9	states	state	VERB
inlawrev-2575	465	10	that	that	SCONJ
inlawrev-2575	465	11	a	a	DET
inlawrev-2575	465	12	sole	sole	ADJ
inlawrev-2575	465	13	proprietorship	proprietorship	NOUN
inlawrev-2575	465	14	is	be	AUX
inlawrev-2575	465	15	an	an	DET
inlawrev-2575	465	16	organization	organization	NOUN
inlawrev-2575	465	17	subject	subject	ADJ
inlawrev-2575	465	18	to	to	ADP
inlawrev-2575	465	19	the	the	DET
inlawrev-2575	465	20	provisions	provision	NOUN
inlawrev-2575	465	21	of	of	ADP
inlawrev-2575	465	22	section	section	NOUN
inlawrev-2575	465	23	482	482	NUM
inlawrev-2575	465	24	of	of	ADP
inlawrev-2575	465	25	the	the	DET
inlawrev-2575	465	26	code	code	NOUN
inlawrev-2575	465	27	.	.	PUNCT
inlawrev-2575	466	1	124	124	NUM
inlawrev-2575	467	1	the	the	DET
inlawrev-2575	467	2	narrow	narrow	ADJ
inlawrev-2575	467	3	issue	issue	NOUN
inlawrev-2575	467	4	before	before	SCONJ
inlawrev-2575	467	5	the	the	DET
inlawrev-2575	467	6	court	court	NOUN
inlawrev-2575	467	7	of	of	ADP
inlawrev-2575	467	8	appeals	appeals	PROPN
inlawrev-2575	467	9	was	be	AUX
inlawrev-2575	467	10	whether	whether	SCONJ
inlawrev-2575	467	11	a	a	DET
inlawrev-2575	467	12	corporation	corporation	NOUN
inlawrev-2575	467	13	and	and	CCONJ
inlawrev-2575	467	14	its	its	PRON
inlawrev-2575	467	15	sole	sole	ADJ
inlawrev-2575	467	16	employee	employee	NOUN
inlawrev-2575	467	17	could	could	AUX
inlawrev-2575	467	18	be	be	AUX
inlawrev-2575	467	19	deemed	deem	VERB
inlawrev-2575	467	20	to	to	PART
inlawrev-2575	467	21	be	be	AUX
inlawrev-2575	467	22	in	in	ADP
inlawrev-2575	467	23	separate	separate	ADJ
inlawrev-2575	467	24	trades	trade	NOUN
inlawrev-2575	467	25	or	or	CCONJ
inlawrev-2575	467	26	businesses	business	NOUN
inlawrev-2575	467	27	although	although	SCONJ
inlawrev-2575	467	28	the	the	DET
inlawrev-2575	467	29	employee	employee	NOUN
inlawrev-2575	467	30	's	's	PART
inlawrev-2575	467	31	sole	sole	ADJ
inlawrev-2575	467	32	business	business	NOUN
inlawrev-2575	467	33	activity	activity	NOUN
inlawrev-2575	467	34	was	be	AUX
inlawrev-2575	467	35	his	his	PRON
inlawrev-2575	467	36	employment	employment	NOUN
inlawrev-2575	467	37	with	with	ADP
inlawrev-2575	467	38	the	the	DET
inlawrev-2575	467	39	corporation	corporation	NOUN
inlawrev-2575	467	40	.	.	PUNCT
inlawrev-2575	468	1	the	the	DET
inlawrev-2575	468	2	court	court	PROPN
inlawrev-2575	468	3	of	of	ADP
inlawrev-2575	468	4	appeals	appeal	NOUN
inlawrev-2575	468	5	distinguished	distinguished	ADJ
inlawrev-2575	468	6	cases	case	NOUN
inlawrev-2575	468	7	the	the	DET
inlawrev-2575	468	8	tax	tax	NOUN
inlawrev-2575	468	9	court	court	NOUN
inlawrev-2575	468	10	had	have	AUX
inlawrev-2575	468	11	relied	rely	VERB
inlawrev-2575	468	12	on	on	ADP
inlawrev-2575	468	13	in	in	ADP
inlawrev-2575	468	14	applying	apply	VERB
inlawrev-2575	468	15	section	section	NOUN
inlawrev-2575	468	16	482	482	NUM
inlawrev-2575	468	17	,	,	PUNCT
inlawrev-2575	468	18	pointing	point	VERB
inlawrev-2575	468	19	out	out	ADP
inlawrev-2575	468	20	that	that	SCONJ
inlawrev-2575	468	21	such	such	ADJ
inlawrev-2575	468	22	,	,	PUNCT
inlawrev-2575	468	23	,	,	PUNCT
inlawrev-2575	468	24	7	7	NUM
inlawrev-2575	468	25	35	35	NUM
inlawrev-2575	468	26	t.c.m	t.c.m	NOUN
inlawrev-2575	468	27	.	.	PUNCT
inlawrev-2575	469	1	(	(	PUNCT
inlawrev-2575	469	2	cch	cch	NOUN
inlawrev-2575	469	3	)	)	PUNCT
inlawrev-2575	469	4	1309	1309	NUM
inlawrev-2575	469	5	(	(	PUNCT
inlawrev-2575	469	6	1976	1976	NUM
inlawrev-2575	469	7	)	)	PUNCT
inlawrev-2575	469	8	,	,	PUNCT
inlawrev-2575	469	9	rev'd	rev'd	VERB
inlawrev-2575	469	10	,	,	PUNCT
inlawrev-2575	469	11	621	621	NUM
inlawrev-2575	469	12	f.2d	f.2d	SYM
inlawrev-2575	469	13	865	865	NUM
inlawrev-2575	469	14	(	(	PUNCT
inlawrev-2575	469	15	7th	7th	ADJ
inlawrev-2575	469	16	cir	cir	NOUN
inlawrev-2575	469	17	.	.	PUNCT
inlawrev-2575	469	18	1980	1980	NUM
inlawrev-2575	469	19	)	)	PUNCT
inlawrev-2575	469	20	.	.	PUNCT
inlawrev-2575	469	21	"	"	PUNCT
inlawrev-2575	470	1	8	8	NUM
inlawrev-2575	470	2	621	621	NUM
inlawrev-2575	470	3	f.2d	f.2d	NUM
inlawrev-2575	470	4	865	865	NUM
inlawrev-2575	470	5	(	(	PUNCT
inlawrev-2575	470	6	7th	7th	ADJ
inlawrev-2575	470	7	cir	cir	NOUN
inlawrev-2575	470	8	.	.	PUNCT
inlawrev-2575	470	9	1980	1980	NUM
inlawrev-2575	470	10	)	)	PUNCT
inlawrev-2575	470	11	.	.	PUNCT
inlawrev-2575	471	1	"	"	PUNCT
inlawrev-2575	471	2	"	"	PUNCT
inlawrev-2575	471	3	see	see	VERB
inlawrev-2575	471	4	i.r.c	i.r.c	NOUN
inlawrev-2575	471	5	.	.	PUNCT
inlawrev-2575	472	1	§	§	PROPN
inlawrev-2575	472	2	482	482	NUM
inlawrev-2575	472	3	(	(	PUNCT
inlawrev-2575	472	4	1982	1982	NUM
inlawrev-2575	472	5	)	)	PUNCT
inlawrev-2575	472	6	.	.	PUNCT
inlawrev-2575	473	1	,	,	PUNCT
inlawrev-2575	473	2	20	20	NUM
inlawrev-2575	473	3	621	621	NUM
inlawrev-2575	473	4	f.2d	f.2d	NOUN
inlawrev-2575	473	5	at	at	ADP
inlawrev-2575	473	6	873	873	NUM
inlawrev-2575	473	7	.	.	PUNCT
inlawrev-2575	474	1	77	77	NUM
inlawrev-2575	474	2	t.c	t.c	PROPN
inlawrev-2575	474	3	.	.	PROPN
inlawrev-2575	474	4	74	74	NUM
inlawrev-2575	474	5	(	(	PUNCT
inlawrev-2575	474	6	1981	1981	NUM
inlawrev-2575	474	7	)	)	PUNCT
inlawrev-2575	474	8	,	,	PUNCT
inlawrev-2575	474	9	rev'd	rev'd	VERB
inlawrev-2575	474	10	,	,	PUNCT
inlawrev-2575	474	11	691	691	NUM
inlawrev-2575	474	12	f.2d	f.2d	NOUN
inlawrev-2575	474	13	848	848	NUM
inlawrev-2575	474	14	(	(	PUNCT
inlawrev-2575	474	15	7th	7th	ADJ
inlawrev-2575	474	16	cir	cir	NOUN
inlawrev-2575	474	17	.	.	PROPN
inlawrev-2575	474	18	1982	1982	NUM
inlawrev-2575	474	19	)	)	PUNCT
inlawrev-2575	474	20	.	.	PUNCT
inlawrev-2575	475	1	691	691	NUM
inlawrev-2575	475	2	f.2d	f.2d	NOUN
inlawrev-2575	475	3	848	848	NUM
inlawrev-2575	475	4	(	(	PUNCT
inlawrev-2575	475	5	7th	7th	ADJ
inlawrev-2575	475	6	cir	cir	NOUN
inlawrev-2575	475	7	.	.	PROPN
inlawrev-2575	475	8	1982	1982	NUM
inlawrev-2575	475	9	)	)	PUNCT
inlawrev-2575	475	10	(	(	PUNCT
inlawrev-2575	475	11	en	en	X
inlawrev-2575	475	12	banc	banc	PROPN
inlawrev-2575	475	13	)	)	PUNCT
inlawrev-2575	475	14	.	.	PUNCT
inlawrev-2575	476	1	i.r.c	i.r.c	NOUN
inlawrev-2575	476	2	.	.	PUNCT
inlawrev-2575	477	1	§	§	PROPN
inlawrev-2575	477	2	482	482	NUM
inlawrev-2575	477	3	(	(	PUNCT
inlawrev-2575	477	4	1982	1982	NUM
inlawrev-2575	477	5	)	)	PUNCT
inlawrev-2575	477	6	.	.	PUNCT
inlawrev-2575	478	1	treas	treas	PROPN
inlawrev-2575	478	2	.	.	PUNCT
inlawrev-2575	479	1	reg	reg	PROPN
inlawrev-2575	479	2	.	.	PUNCT
inlawrev-2575	480	1	§	§	PROPN
inlawrev-2575	480	2	1.482	1.482	NUM
inlawrev-2575	480	3	-	-	PUNCT
inlawrev-2575	480	4	l(a)(l	l(a)(l	NUM
inlawrev-2575	480	5	)	)	PUNCT
inlawrev-2575	480	6	(	(	PUNCT
inlawrev-2575	480	7	1962	1962	NUM
inlawrev-2575	480	8	)	)	PUNCT
inlawrev-2575	480	9	.	.	PUNCT
inlawrev-2575	481	1	i	i	PRON
inlawrev-2575	481	2	2	2	NUM
inlawrev-2575	481	3	i	i	PRON
inlawrev-2575	481	4	122	122	NUM
inlawrev-2575	481	5	i	i	NOUN
inlawrev-2575	481	6	13	13	NUM
inlawrev-2575	481	7	124	124	NUM
inlawrev-2575	481	8	1	1	NUM
inlawrev-2575	481	9	984	984	NUM
inlawrev-2575	481	10	]	]	PUNCT
inlawrev-2575	481	11	sur	sur	PROPN
inlawrev-2575	481	12	vey	vey	NOUN
inlawrev-2575	481	13	—	—	PUNCT
inlawrev-2575	481	14	taxa	taxa	NOUN
inlawrev-2575	481	15	tion	tion	NOUN
inlawrev-2575	481	16	337	337	NUM
inlawrev-2575	481	17	cases	case	NOUN
inlawrev-2575	481	18	involved	involve	VERB
inlawrev-2575	481	19	situations	situation	NOUN
inlawrev-2575	481	20	in	in	ADP
inlawrev-2575	481	21	which	which	PRON
inlawrev-2575	481	22	the	the	DET
inlawrev-2575	481	23	taxpayer	taxpayer	NOUN
inlawrev-2575	481	24	engaged	engage	VERB
inlawrev-2575	481	25	in	in	ADP
inlawrev-2575	481	26	business	business	NOUN
inlawrev-2575	481	27	activities	activity	NOUN
inlawrev-2575	481	28	other	other	ADJ
inlawrev-2575	481	29	than	than	ADP
inlawrev-2575	481	30	in	in	ADP
inlawrev-2575	481	31	his	his	PRON
inlawrev-2575	481	32	capacity	capacity	NOUN
inlawrev-2575	481	33	as	as	ADP
inlawrev-2575	481	34	an	an	DET
inlawrev-2575	481	35	employee	employee	NOUN
inlawrev-2575	481	36	of	of	ADP
inlawrev-2575	481	37	his	his	PRON
inlawrev-2575	481	38	controlled	control	VERB
inlawrev-2575	481	39	corporation	corporation	NOUN
inlawrev-2575	481	40	.	.	PUNCT
inlawrev-2575	482	1	125	125	NUM
inlawrev-2575	482	2	the	the	DET
inlawrev-2575	482	3	court	court	NOUN
inlawrev-2575	482	4	recognized	recognize	VERB
inlawrev-2575	482	5	that	that	SCONJ
inlawrev-2575	482	6	section	section	NOUN
inlawrev-2575	482	7	482	482	NUM
inlawrev-2575	482	8	of	of	ADP
inlawrev-2575	482	9	the	the	DET
inlawrev-2575	482	10	code	code	NOUN
inlawrev-2575	482	11	was	be	AUX
inlawrev-2575	482	12	intended	intend	VERB
inlawrev-2575	482	13	to	to	PART
inlawrev-2575	482	14	be	be	AUX
inlawrev-2575	482	15	broadly	broadly	ADV
inlawrev-2575	482	16	interpreted	interpret	VERB
inlawrev-2575	482	17	,	,	PUNCT
inlawrev-2575	482	18	126	126	NUM
inlawrev-2575	482	19	but	but	CCONJ
inlawrev-2575	482	20	determined	determine	VERB
inlawrev-2575	482	21	that	that	SCONJ
inlawrev-2575	482	22	section	section	NOUN
inlawrev-2575	482	23	482	482	NUM
inlawrev-2575	482	24	was	be	AUX
inlawrev-2575	482	25	primarily	primarily	ADV
inlawrev-2575	482	26	intended	intend	VERB
inlawrev-2575	482	27	to	to	PART
inlawrev-2575	482	28	apply	apply	VERB
inlawrev-2575	482	29	to	to	ADP
inlawrev-2575	482	30	situations	situation	NOUN
inlawrev-2575	482	31	involving	involve	VERB
inlawrev-2575	482	32	an	an	DET
inlawrev-2575	482	33	attempt	attempt	NOUN
inlawrev-2575	482	34	to	to	PART
inlawrev-2575	482	35	offset	offset	VERB
inlawrev-2575	482	36	the	the	DET
inlawrev-2575	482	37	profits	profit	NOUN
inlawrev-2575	482	38	of	of	ADP
inlawrev-2575	482	39	one	one	NUM
inlawrev-2575	482	40	business	business	NOUN
inlawrev-2575	482	41	with	with	ADP
inlawrev-2575	482	42	the	the	DET
inlawrev-2575	482	43	losses	loss	NOUN
inlawrev-2575	482	44	of	of	ADP
inlawrev-2575	482	45	a	a	DET
inlawrev-2575	482	46	separate	separate	ADJ
inlawrev-2575	482	47	business	business	NOUN
inlawrev-2575	482	48	.	.	PUNCT
inlawrev-2575	483	1	127	127	NUM
inlawrev-2575	483	2	therefore	therefore	ADV
inlawrev-2575	483	3	,	,	PUNCT
inlawrev-2575	483	4	the	the	DET
inlawrev-2575	483	5	court	court	NOUN
inlawrev-2575	483	6	of	of	ADP
inlawrev-2575	483	7	appeals	appeals	PROPN
inlawrev-2575	483	8	concluded	conclude	VERB
inlawrev-2575	483	9	that	that	SCONJ
inlawrev-2575	483	10	a	a	DET
inlawrev-2575	483	11	taxpayer	taxpayer	NOUN
inlawrev-2575	483	12	who	who	PRON
inlawrev-2575	483	13	engages	engage	VERB
inlawrev-2575	483	14	in	in	ADP
inlawrev-2575	483	15	no	no	DET
inlawrev-2575	483	16	business	business	NOUN
inlawrev-2575	483	17	activity	activity	NOUN
inlawrev-2575	483	18	,	,	PUNCT
inlawrev-2575	483	19	other	other	ADJ
inlawrev-2575	483	20	than	than	ADP
inlawrev-2575	483	21	as	as	ADP
inlawrev-2575	483	22	an	an	DET
inlawrev-2575	483	23	employee	employee	NOUN
inlawrev-2575	483	24	of	of	ADP
inlawrev-2575	483	25	a	a	DET
inlawrev-2575	483	26	corporation	corporation	NOUN
inlawrev-2575	483	27	he	he	PRON
inlawrev-2575	483	28	controls	control	VERB
inlawrev-2575	483	29	,	,	PUNCT
inlawrev-2575	483	30	is	be	AUX
inlawrev-2575	483	31	not	not	PART
inlawrev-2575	483	32	engaged	engage	VERB
inlawrev-2575	483	33	in	in	ADP
inlawrev-2575	483	34	a	a	DET
inlawrev-2575	483	35	trade	trade	NOUN
inlawrev-2575	483	36	or	or	CCONJ
inlawrev-2575	483	37	business	business	NOUN
inlawrev-2575	483	38	.	.	PUNCT
inlawrev-2575	484	1	because	because	SCONJ
inlawrev-2575	484	2	section	section	NOUN
inlawrev-2575	484	3	482	482	NUM
inlawrev-2575	484	4	of	of	ADP
inlawrev-2575	484	5	the	the	DET
inlawrev-2575	484	6	code	code	NOUN
inlawrev-2575	484	7	can	can	AUX
inlawrev-2575	484	8	be	be	AUX
inlawrev-2575	484	9	applied	apply	VERB
inlawrev-2575	484	10	only	only	ADV
inlawrev-2575	484	11	in	in	ADP
inlawrev-2575	484	12	the	the	DET
inlawrev-2575	484	13	case	case	NOUN
inlawrev-2575	484	14	of	of	ADP
inlawrev-2575	484	15	two	two	NUM
inlawrev-2575	484	16	or	or	CCONJ
inlawrev-2575	484	17	more	more	ADV
inlawrev-2575	484	18	commonly	commonly	ADV
inlawrev-2575	484	19	controlled	control	VERB
inlawrev-2575	484	20	trades	trade	NOUN
inlawrev-2575	484	21	or	or	CCONJ
inlawrev-2575	484	22	businesses	business	NOUN
inlawrev-2575	484	23	,	,	PUNCT
inlawrev-2575	484	24	the	the	DET
inlawrev-2575	484	25	court	court	NOUN
inlawrev-2575	484	26	held	hold	VERB
inlawrev-2575	484	27	that	that	SCONJ
inlawrev-2575	484	28	the	the	DET
inlawrev-2575	484	29	tax	tax	NOUN
inlawrev-2575	484	30	court	court	NOUN
inlawrev-2575	484	31	erred	err	VERB
inlawrev-2575	484	32	in	in	ADP
inlawrev-2575	484	33	its	its	PRON
inlawrev-2575	484	34	decision	decision	NOUN
inlawrev-2575	484	35	that	that	PRON
inlawrev-2575	484	36	section	section	NOUN
inlawrev-2575	484	37	482	482	NUM
inlawrev-2575	484	38	could	could	AUX
inlawrev-2575	484	39	be	be	AUX
inlawrev-2575	484	40	applied	apply	VERB
inlawrev-2575	484	41	to	to	PART
inlawrev-2575	484	42	allocate	allocate	VERB
inlawrev-2575	484	43	income	income	NOUN
inlawrev-2575	484	44	to	to	ADP
inlawrev-2575	484	45	mr	mr	PROPN
inlawrev-2575	484	46	.	.	PROPN
inlawrev-2575	484	47	foglesong	foglesong	PROPN
inlawrev-2575	484	48	from	from	ADP
inlawrev-2575	484	49	his	his	PRON
inlawrev-2575	484	50	controlled	control	VERB
inlawrev-2575	484	51	personal	personal	ADJ
inlawrev-2575	484	52	service	service	NOUN
inlawrev-2575	484	53	corporation	corporation	NOUN
inlawrev-2575	484	54	.	.	PUNCT
inlawrev-2575	485	1	128	128	NUM
inlawrev-2575	485	2	however	however	ADV
inlawrev-2575	485	3	,	,	PUNCT
inlawrev-2575	485	4	the	the	DET
inlawrev-2575	485	5	case	case	NOUN
inlawrev-2575	485	6	was	be	AUX
inlawrev-2575	485	7	again	again	ADV
inlawrev-2575	485	8	remanded	remand	VERB
inlawrev-2575	485	9	to	to	ADP
inlawrev-2575	485	10	the	the	DET
inlawrev-2575	485	11	tax	tax	NOUN
inlawrev-2575	485	12	court	court	NOUN
inlawrev-2575	485	13	for	for	ADP
inlawrev-2575	485	14	consideration	consideration	NOUN
inlawrev-2575	485	15	of	of	ADP
inlawrev-2575	485	16	whether	whether	SCONJ
inlawrev-2575	485	17	the	the	DET
inlawrev-2575	485	18	dividends	dividend	NOUN
inlawrev-2575	485	19	and	and	CCONJ
inlawrev-2575	485	20	preferred	preferred	ADJ
inlawrev-2575	485	21	stock	stock	NOUN
inlawrev-2575	485	22	received	receive	VERB
inlawrev-2575	485	23	by	by	ADP
inlawrev-2575	485	24	mr	mr	PROPN
inlawrev-2575	485	25	.	.	PROPN
inlawrev-2575	485	26	foglesong	foglesong	PROPN
inlawrev-2575	485	27	's	's	PART
inlawrev-2575	485	28	children	child	NOUN
inlawrev-2575	485	29	should	should	AUX
inlawrev-2575	485	30	be	be	AUX
inlawrev-2575	485	31	allocated	allocate	VERB
inlawrev-2575	485	32	to	to	ADP
inlawrev-2575	485	33	him	he	PRON
inlawrev-2575	485	34	under	under	ADP
inlawrev-2575	485	35	assignment	assignment	NOUN
inlawrev-2575	485	36	of	of	ADP
inlawrev-2575	485	37	income	income	NOUN
inlawrev-2575	485	38	principles	principle	NOUN
inlawrev-2575	485	39	and	and	CCONJ
inlawrev-2575	485	40	whether	whether	SCONJ
inlawrev-2575	485	41	income	income	NOUN
inlawrev-2575	485	42	earned	earn	VERB
inlawrev-2575	485	43	by	by	ADP
inlawrev-2575	485	44	mr	mr	PROPN
inlawrev-2575	485	45	.	.	PROPN
inlawrev-2575	485	46	foglesong	foglesong	PROPN
inlawrev-2575	485	47	prior	prior	ADV
inlawrev-2575	485	48	to	to	ADP
inlawrev-2575	485	49	incorporation	incorporation	NOUN
inlawrev-2575	485	50	,	,	PUNCT
inlawrev-2575	485	51	but	but	CCONJ
inlawrev-2575	485	52	subsequently	subsequently	ADV
inlawrev-2575	485	53	paid	pay	VERB
inlawrev-2575	485	54	to	to	ADP
inlawrev-2575	485	55	the	the	DET
inlawrev-2575	485	56	corporation	corporation	NOUN
inlawrev-2575	485	57	,	,	PUNCT
inlawrev-2575	485	58	should	should	AUX
inlawrev-2575	485	59	be	be	AUX
inlawrev-2575	485	60	allocated	allocate	VERB
inlawrev-2575	485	61	to	to	ADP
inlawrev-2575	485	62	him	he	PRON
inlawrev-2575	485	63	under	under	ADP
inlawrev-2575	485	64	the	the	DET
inlawrev-2575	485	65	same	same	ADJ
inlawrev-2575	485	66	principles	principle	NOUN
inlawrev-2575	485	67	.	.	PUNCT
inlawrev-2575	486	1	129	129	NUM
inlawrev-2575	486	2	the	the	DET
inlawrev-2575	486	3	internal	internal	ADJ
inlawrev-2575	486	4	revenue	revenue	NOUN
inlawrev-2575	486	5	service	service	NOUN
inlawrev-2575	486	6	is	be	AUX
inlawrev-2575	486	7	not	not	PART
inlawrev-2575	486	8	likely	likely	ADJ
inlawrev-2575	486	9	to	to	PART
inlawrev-2575	486	10	follow	follow	VERB
inlawrev-2575	486	11	the	the	DET
inlawrev-2575	486	12	decision	decision	NOUN
inlawrev-2575	486	13	of	of	ADP
inlawrev-2575	486	14	the	the	DET
inlawrev-2575	486	15	seventh	seventh	ADJ
inlawrev-2575	486	16	circuit	circuit	NOUN
inlawrev-2575	486	17	in	in	ADP
inlawrev-2575	486	18	foglesong	foglesong	NOUN
inlawrev-2575	486	19	.	.	PUNCT
inlawrev-2575	487	1	furthermore	furthermore	ADV
inlawrev-2575	487	2	,	,	PUNCT
inlawrev-2575	487	3	the	the	DET
inlawrev-2575	487	4	decision	decision	NOUN
inlawrev-2575	487	5	in	in	ADP
inlawrev-2575	487	6	foglesong	foglesong	NOUN
inlawrev-2575	487	7	is	be	AUX
inlawrev-2575	487	8	inconsistent	inconsistent	ADJ
inlawrev-2575	487	9	with	with	ADP
inlawrev-2575	487	10	the	the	DET
inlawrev-2575	487	11	suggestion	suggestion	NOUN
inlawrev-2575	487	12	in	in	ADP
inlawrev-2575	487	13	the	the	DET
inlawrev-2575	487	14	second	second	ADJ
inlawrev-2575	487	15	circuit	circuit	NOUN
inlawrev-2575	487	16	's	's	PART
inlawrev-2575	487	17	decision	decision	NOUN
inlawrev-2575	487	18	in	in	ADP
inlawrev-2575	487	19	rubin	rubin	PROPN
inlawrev-2575	487	20	v.	v.	ADP
inlawrev-2575	487	21	commissioner^	commissioner^	PROPN
inlawrev-2575	487	22	that	that	SCONJ
inlawrev-2575	487	23	mere	mere	ADJ
inlawrev-2575	487	24	employee	employee	NOUN
inlawrev-2575	487	25	status	status	NOUN
inlawrev-2575	487	26	is	be	AUX
inlawrev-2575	487	27	a	a	DET
inlawrev-2575	487	28	separate	separate	ADJ
inlawrev-2575	487	29	trade	trade	NOUN
inlawrev-2575	487	30	or	or	CCONJ
inlawrev-2575	487	31	business	business	NOUN
inlawrev-2575	487	32	.	.	PUNCT
inlawrev-2575	488	1	131	131	NUM
inlawrev-2575	488	2	the	the	DET
inlawrev-2575	488	3	seventh	seventh	ADJ
inlawrev-2575	488	4	circuit	circuit	NOUN
inlawrev-2575	488	5	,	,	PUNCT
inlawrev-2575	488	6	however	however	ADV
inlawrev-2575	488	7	,	,	PUNCT
inlawrev-2575	488	8	stated	state	VERB
inlawrev-2575	488	9	in	in	ADP
inlawrev-2575	488	10	foglesong	foglesong	NOUN
inlawrev-2575	488	11	that	that	SCONJ
inlawrev-2575	488	12	the	the	DET
inlawrev-2575	488	13	reasoning	reasoning	NOUN
inlawrev-2575	488	14	of	of	ADP
inlawrev-2575	488	15	the	the	DET
inlawrev-2575	488	16	second	second	ADJ
inlawrev-2575	488	17	circuit	circuit	NOUN
inlawrev-2575	488	18	on	on	ADP
inlawrev-2575	488	19	this	this	DET
inlawrev-2575	488	20	issue	issue	NOUN
inlawrev-2575	488	21	was	be	AUX
inlawrev-2575	488	22	mere	mere	ADJ
inlawrev-2575	488	23	dictum	dictum	NOUN
inlawrev-2575	488	24	.	.	PUNCT
inlawrev-2575	489	1	132	132	NUM
inlawrev-2575	489	2	attorneys	attorney	NOUN
inlawrev-2575	489	3	giving	give	VERB
inlawrev-2575	489	4	advice	advice	NOUN
inlawrev-2575	489	5	with	with	ADP
inlawrev-2575	489	6	respect	respect	NOUN
inlawrev-2575	489	7	to	to	ADP
inlawrev-2575	489	8	personal	personal	ADJ
inlawrev-2575	489	9	service	service	NOUN
inlawrev-2575	489	10	corporations	corporation	NOUN
inlawrev-2575	489	11	should	should	AUX
inlawrev-2575	489	12	be	be	AUX
inlawrev-2575	489	13	aware	aware	ADJ
inlawrev-2575	489	14	not	not	PART
inlawrev-2575	489	15	only	only	ADV
inlawrev-2575	489	16	that	that	PRON
inlawrev-2575	489	17	foglesong	foglesong	NOUN
inlawrev-2575	489	18	will	will	AUX
inlawrev-2575	489	19	probably	probably	ADV
inlawrev-2575	489	20	be	be	AUX
inlawrev-2575	489	21	challenged	challenge	VERB
inlawrev-2575	489	22	by	by	ADP
inlawrev-2575	489	23	the	the	DET
inlawrev-2575	489	24	internal	internal	PROPN
inlawrev-2575	489	25	revenue	revenue	NOUN
inlawrev-2575	489	26	service	service	NOUN
inlawrev-2575	489	27	,	,	PUNCT
inlawrev-2575	489	28	but	but	CCONJ
inlawrev-2575	489	29	that	that	SCONJ
inlawrev-2575	489	30	other	other	ADJ
inlawrev-2575	489	31	weapons	weapon	NOUN
inlawrev-2575	489	32	are	be	AUX
inlawrev-2575	489	33	also	also	ADV
inlawrev-2575	489	34	available	available	ADJ
inlawrev-2575	489	35	to	to	ADP
inlawrev-2575	489	36	the	the	DET
inlawrev-2575	489	37	internal	internal	ADJ
inlawrev-2575	489	38	revenue	revenue	NOUN
inlawrev-2575	489	39	service	service	NOUN
inlawrev-2575	489	40	.	.	PUNCT
inlawrev-2575	490	1	for	for	ADP
inlawrev-2575	490	2	example	example	NOUN
inlawrev-2575	490	3	,	,	PUNCT
inlawrev-2575	490	4	for	for	ADP
inlawrev-2575	490	5	taxable	taxable	ADJ
inlawrev-2575	490	6	years	year	NOUN
inlawrev-2575	490	7	beginning	begin	VERB
inlawrev-2575	490	8	after	after	ADP
inlawrev-2575	490	9	december	december	PROPN
inlawrev-2575	490	10	31	31	NUM
inlawrev-2575	490	11	,	,	PUNCT
inlawrev-2575	490	12	1982	1982	NUM
inlawrev-2575	490	13	,	,	PUNCT
inlawrev-2575	490	14	section	section	NOUN
inlawrev-2575	490	15	269a	269a	NUM
inlawrev-2575	490	16	of	of	ADP
inlawrev-2575	490	17	the	the	DET
inlawrev-2575	490	18	code	code	NOUN
inlawrev-2575	490	19	permits	permit	VERB
inlawrev-2575	490	20	the	the	DET
inlawrev-2575	490	21	internal	internal	ADJ
inlawrev-2575	490	22	revenue	revenue	NOUN
inlawrev-2575	490	23	service	service	NOUN
inlawrev-2575	490	24	to	to	PART
inlawrev-2575	490	25	allocate	allocate	VERB
inlawrev-2575	490	26	income	income	NOUN
inlawrev-2575	490	27	,	,	PUNCT
inlawrev-2575	490	28	deductions	deduction	NOUN
inlawrev-2575	490	29	,	,	PUNCT
inlawrev-2575	490	30	and	and	CCONJ
inlawrev-2575	490	31	credits	credit	NOUN
inlawrev-2575	490	32	between	between	ADP
inlawrev-2575	490	33	a	a	DET
inlawrev-2575	490	34	personal	personal	ADJ
inlawrev-2575	490	35	service	service	NOUN
inlawrev-2575	490	36	corporation	corporation	NOUN
inlawrev-2575	490	37	and	and	CCONJ
inlawrev-2575	490	38	its	its	PRON
inlawrev-2575	490	39	owner	owner	NOUN
inlawrev-2575	490	40	-	-	PUNCT
inlawrev-2575	490	41	employees	employee	NOUN
inlawrev-2575	490	42	to	to	PART
inlawrev-2575	490	43	clearly	clearly	ADV
inlawrev-2575	490	44	reflect	reflect	VERB
inlawrev-2575	490	45	the	the	DET
inlawrev-2575	490	46	income	income	NOUN
inlawrev-2575	490	47	of	of	ADP
inlawrev-2575	490	48	those	those	DET
inlawrev-2575	490	49	persons	person	NOUN
inlawrev-2575	490	50	or	or	CCONJ
inlawrev-2575	490	51	to	to	PART
inlawrev-2575	490	52	prevent	prevent	VERB
inlawrev-2575	490	53	the	the	DET
inlawrev-2575	490	54	avoidance	avoidance	NOUN
inlawrev-2575	490	55	of	of	ADP
inlawrev-2575	490	56	federal	federal	ADJ
inlawrev-2575	490	57	income	income	NOUN
inlawrev-2575	490	58	tax	tax	NOUN
inlawrev-2575	490	59	.	.	PUNCT
inlawrev-2575	491	1	133	133	NUM
inlawrev-2575	491	2	however	however	ADV
inlawrev-2575	491	3	,	,	PUNCT
inlawrev-2575	491	4	section	section	NOUN
inlawrev-2575	491	5	269a	269a	PROPN
inlawrev-2575	491	6	is	be	AUX
inlawrev-2575	491	7	applicable	applicable	ADJ
inlawrev-2575	491	8	only	only	ADV
inlawrev-2575	491	9	if	if	SCONJ
inlawrev-2575	491	10	substantially	substantially	ADV
inlawrev-2575	491	11	all	all	DET
inlawrev-2575	491	12	the	the	DET
inlawrev-2575	491	13	services	service	NOUN
inlawrev-2575	491	14	of	of	ADP
inlawrev-2575	491	15	the	the	DET
inlawrev-2575	491	16	personal	personal	ADJ
inlawrev-2575	491	17	service	service	NOUN
inlawrev-2575	491	18	corporation	corporation	NOUN
inlawrev-2575	491	19	are	be	AUX
inlawrev-2575	491	20	performed	perform	VERB
inlawrev-2575	491	21	for	for	ADP
inlawrev-2575	491	22	one	one	NUM
inlawrev-2575	491	23	other	other	ADJ
inlawrev-2575	491	24	,	,	PUNCT
inlawrev-2575	491	25	2s	2s	PRON
inlawrev-2575	491	26	see	see	VERB
inlawrev-2575	491	27	691	691	NUM
inlawrev-2575	491	28	f.2d	f.2d	NOUN
inlawrev-2575	491	29	at	at	ADP
inlawrev-2575	491	30	851	851	NUM
inlawrev-2575	491	31	-	-	SYM
inlawrev-2575	491	32	52	52	NUM
inlawrev-2575	491	33	(	(	PUNCT
inlawrev-2575	491	34	discussing	discuss	VERB
inlawrev-2575	491	35	borge	borge	NOUN
inlawrev-2575	491	36	v.	v.	ADP
inlawrev-2575	491	37	commissioner	commissioner	NOUN
inlawrev-2575	491	38	,	,	PUNCT
inlawrev-2575	491	39	405	405	NUM
inlawrev-2575	491	40	f.2d	f.2d	NOUN
inlawrev-2575	491	41	673	673	NUM
inlawrev-2575	491	42	(	(	PUNCT
inlawrev-2575	491	43	2nd	2nd	ADJ
inlawrev-2575	491	44	cir	cir	NOUN
inlawrev-2575	491	45	.	.	PROPN
inlawrev-2575	491	46	1968	1968	NUM
inlawrev-2575	491	47	)	)	PUNCT
inlawrev-2575	491	48	,	,	PUNCT
inlawrev-2575	491	49	cert	cert	NOUN
inlawrev-2575	491	50	,	,	PUNCT
inlawrev-2575	491	51	denied	deny	VERB
inlawrev-2575	491	52	sub	sub	PROPN
inlawrev-2575	491	53	nom	nom	PROPN
inlawrev-2575	491	54	.	.	PROPN
inlawrev-2575	492	1	danica	danica	PROPN
inlawrev-2575	492	2	enterprises	enterprises	PROPN
inlawrev-2575	492	3	v.	v.	PROPN
inlawrev-2575	492	4	commissioner	commissioner	PROPN
inlawrev-2575	492	5	,	,	PUNCT
inlawrev-2575	492	6	395	395	NUM
inlawrev-2575	492	7	u.s	u.s	PROPN
inlawrev-2575	492	8	.	.	PROPN
inlawrev-2575	492	9	933	933	NUM
inlawrev-2575	492	10	(	(	PUNCT
inlawrev-2575	492	11	1969	1969	NUM
inlawrev-2575	492	12	)	)	PUNCT
inlawrev-2575	492	13	;	;	PUNCT
inlawrev-2575	492	14	ach	ach	PROPN
inlawrev-2575	492	15	v.	v.	PROPN
inlawrev-2575	492	16	commissioner	commissioner	PROPN
inlawrev-2575	492	17	,	,	PUNCT
inlawrev-2575	492	18	42	42	NUM
inlawrev-2575	492	19	t.c	t.c	PROPN
inlawrev-2575	492	20	.	.	PROPN
inlawrev-2575	492	21	114	114	NUM
inlawrev-2575	492	22	(	(	PUNCT
inlawrev-2575	492	23	1964	1964	NUM
inlawrev-2575	492	24	)	)	PUNCT
inlawrev-2575	492	25	,	,	PUNCT
inlawrev-2575	492	26	aff'd	aff'd	NOUN
inlawrev-2575	492	27	,	,	PUNCT
inlawrev-2575	492	28	358	358	NUM
inlawrev-2575	492	29	f.2d	f.2d	X
inlawrev-2575	492	30	342	342	NUM
inlawrev-2575	492	31	(	(	PUNCT
inlawrev-2575	492	32	6th	6th	ADJ
inlawrev-2575	492	33	cir	cir	NOUN
inlawrev-2575	492	34	.	.	PUNCT
inlawrev-2575	492	35	)	)	PUNCT
inlawrev-2575	492	36	,	,	PUNCT
inlawrev-2575	492	37	cert	cert	NOUN
inlawrev-2575	492	38	,	,	PUNCT
inlawrev-2575	492	39	denied	deny	VERB
inlawrev-2575	492	40	,	,	PUNCT
inlawrev-2575	492	41	385	385	NUM
inlawrev-2575	492	42	u.s	u.s	PROPN
inlawrev-2575	492	43	.	.	PROPN
inlawrev-2575	492	44	899	899	NUM
inlawrev-2575	492	45	(	(	PUNCT
inlawrev-2575	492	46	1966	1966	NUM
inlawrev-2575	492	47	)	)	PUNCT
inlawrev-2575	492	48	)	)	PUNCT
inlawrev-2575	492	49	.	.	PUNCT
inlawrev-2575	493	1	,	,	PUNCT
inlawrev-2575	493	2	26691	26691	NUM
inlawrev-2575	493	3	f.2d	f.2d	X
inlawrev-2575	493	4	at	at	ADP
inlawrev-2575	493	5	850	850	NUM
inlawrev-2575	493	6	.	.	PUNCT
inlawrev-2575	494	1	[	[	X
inlawrev-2575	494	2	21	21	NUM
inlawrev-2575	494	3	ld	ld	NOUN
inlawrev-2575	494	4	.	.	PUNCT
inlawrev-2575	495	1	at	at	ADP
inlawrev-2575	495	2	851	851	NUM
inlawrev-2575	495	3	-	-	SYM
inlawrev-2575	495	4	52	52	NUM
inlawrev-2575	495	5	.	.	PUNCT
inlawrev-2575	496	1	i2	i2	PROPN
inlawrev-2575	496	2	*	*	PUNCT
inlawrev-2575	496	3	ld	ld	PROPN
inlawrev-2575	496	4	.	.	PUNCT
inlawrev-2575	497	1	at	at	ADP
inlawrev-2575	497	2	852	852	NUM
inlawrev-2575	497	3	.	.	PUNCT
inlawrev-2575	498	1	>	>	X
inlawrev-2575	498	2	29	29	NUM
inlawrev-2575	498	3	fd	fd	X
inlawrev-2575	498	4	.	.	PUNCT
inlawrev-2575	498	5	,	,	PUNCT
inlawrev-2575	498	6	30460	30460	NUM
inlawrev-2575	498	7	f.2d	f.2d	PUNCT
inlawrev-2575	498	8	1216	1216	NUM
inlawrev-2575	498	9	(	(	PUNCT
inlawrev-2575	498	10	2nd	2nd	ADJ
inlawrev-2575	498	11	cir	cir	NOUN
inlawrev-2575	498	12	.	.	PROPN
inlawrev-2575	498	13	1972	1972	NUM
inlawrev-2575	498	14	)	)	PUNCT
inlawrev-2575	498	15	.	.	PUNCT
inlawrev-2575	499	1	,	,	PUNCT
inlawrev-2575	500	1	3l	3l	NUM
inlawrev-2575	500	2	i	i	PRON
inlawrev-2575	500	3	d.	d.	PROPN
inlawrev-2575	500	4	at	at	ADP
inlawrev-2575	500	5	1218	1218	NUM
inlawrev-2575	500	6	.	.	PUNCT
inlawrev-2575	501	1	132	132	NUM
inlawrev-2575	501	2	691	691	NUM
inlawrev-2575	501	3	f.2d	f.2d	NOUN
inlawrev-2575	501	4	at	at	ADP
inlawrev-2575	501	5	852	852	NUM
inlawrev-2575	501	6	n.5	n.5	SYM
inlawrev-2575	501	7	.	.	PUNCT
inlawrev-2575	501	8	i33	i33	PROPN
inlawrev-2575	501	9	i.r.c	i.r.c	NOUN
inlawrev-2575	501	10	.	.	PUNCT
inlawrev-2575	502	1	§	§	PROPN
inlawrev-2575	502	2	269a	269a	PROPN
inlawrev-2575	502	3	(	(	PUNCT
inlawrev-2575	502	4	1982	1982	NUM
inlawrev-2575	502	5	)	)	PUNCT
inlawrev-2575	502	6	.	.	PUNCT
inlawrev-2575	503	1	338	338	NUM
inlawrev-2575	503	2	indiana	indiana	PROPN
inlawrev-2575	503	3	law	law	PROPN
inlawrev-2575	503	4	review	review	NOUN
inlawrev-2575	503	5	[	[	X
inlawrev-2575	503	6	vol	vol	NOUN
inlawrev-2575	503	7	.	.	PUNCT
inlawrev-2575	504	1	17:319	17:319	NUM
inlawrev-2575	504	2	corporation	corporation	NOUN
inlawrev-2575	504	3	,	,	PUNCT
inlawrev-2575	504	4	partnership	partnership	NOUN
inlawrev-2575	504	5	,	,	PUNCT
inlawrev-2575	504	6	or	or	CCONJ
inlawrev-2575	504	7	other	other	ADJ
inlawrev-2575	504	8	entity	entity	NOUN
inlawrev-2575	504	9	134	134	NUM
inlawrev-2575	504	10	and	and	CCONJ
inlawrev-2575	504	11	the	the	DET
inlawrev-2575	504	12	principal	principal	ADJ
inlawrev-2575	504	13	purpose	purpose	NOUN
inlawrev-2575	504	14	of	of	ADP
inlawrev-2575	504	15	forming	form	VERB
inlawrev-2575	504	16	the	the	DET
inlawrev-2575	504	17	corporation	corporation	NOUN
inlawrev-2575	504	18	is	be	AUX
inlawrev-2575	504	19	the	the	DET
inlawrev-2575	504	20	avoidance	avoidance	NOUN
inlawrev-2575	504	21	of	of	ADP
inlawrev-2575	504	22	federal	federal	ADJ
inlawrev-2575	504	23	income	income	NOUN
inlawrev-2575	504	24	tax	tax	NOUN
inlawrev-2575	504	25	.	.	PUNCT
inlawrev-2575	504	26	135	135	NUM
inlawrev-2575	504	27	in	in	ADP
inlawrev-2575	504	28	addition	addition	NOUN
inlawrev-2575	504	29	,	,	PUNCT
inlawrev-2575	504	30	attorneys	attorney	NOUN
inlawrev-2575	504	31	advising	advise	VERB
inlawrev-2575	504	32	personal	personal	ADJ
inlawrev-2575	504	33	service	service	NOUN
inlawrev-2575	504	34	corporations	corporation	NOUN
inlawrev-2575	504	35	must	must	AUX
inlawrev-2575	504	36	be	be	AUX
inlawrev-2575	504	37	aware	aware	ADJ
inlawrev-2575	504	38	of	of	ADP
inlawrev-2575	504	39	potential	potential	ADJ
inlawrev-2575	504	40	problems	problem	NOUN
inlawrev-2575	504	41	involving	involve	VERB
inlawrev-2575	504	42	personal	personal	ADJ
inlawrev-2575	504	43	holding	hold	VERB
inlawrev-2575	504	44	company	company	NOUN
inlawrev-2575	504	45	tax	tax	NOUN
inlawrev-2575	504	46	136	136	NUM
inlawrev-2575	504	47	and	and	CCONJ
inlawrev-2575	504	48	accumulated	accumulated	ADJ
inlawrev-2575	504	49	earnings	earning	NOUN
inlawrev-2575	504	50	tax	tax	NOUN
inlawrev-2575	504	51	.	.	PUNCT
inlawrev-2575	505	1	137	137	NUM
inlawrev-2575	505	2	finally	finally	ADV
inlawrev-2575	505	3	,	,	PUNCT
inlawrev-2575	505	4	even	even	ADV
inlawrev-2575	505	5	if	if	SCONJ
inlawrev-2575	505	6	foglesong	foglesong	NOUN
inlawrev-2575	505	7	represents	represent	VERB
inlawrev-2575	505	8	the	the	DET
inlawrev-2575	505	9	correct	correct	ADJ
inlawrev-2575	505	10	interpretation	interpretation	NOUN
inlawrev-2575	505	11	of	of	ADP
inlawrev-2575	505	12	section	section	NOUN
inlawrev-2575	505	13	482	482	NUM
inlawrev-2575	505	14	,	,	PUNCT
inlawrev-2575	505	15	care	care	NOUN
inlawrev-2575	505	16	must	must	AUX
inlawrev-2575	505	17	be	be	AUX
inlawrev-2575	505	18	taken	take	VERB
inlawrev-2575	505	19	that	that	PRON
inlawrev-2575	505	20	:	:	PUNCT
inlawrev-2575	505	21	(	(	PUNCT
inlawrev-2575	505	22	a	a	X
inlawrev-2575	505	23	)	)	PUNCT
inlawrev-2575	505	24	all	all	DET
inlawrev-2575	505	25	contracts	contract	NOUN
inlawrev-2575	505	26	with	with	ADP
inlawrev-2575	505	27	third	third	ADJ
inlawrev-2575	505	28	parties	party	NOUN
inlawrev-2575	505	29	are	be	AUX
inlawrev-2575	505	30	with	with	ADP
inlawrev-2575	505	31	the	the	DET
inlawrev-2575	505	32	corporation	corporation	NOUN
inlawrev-2575	505	33	and	and	CCONJ
inlawrev-2575	505	34	not	not	PART
inlawrev-2575	505	35	the	the	DET
inlawrev-2575	505	36	shareholder	shareholder	NOUN
inlawrev-2575	505	37	employee	employee	NOUN
inlawrev-2575	505	38	;	;	PUNCT
inlawrev-2575	505	39	(	(	PUNCT
inlawrev-2575	505	40	b	b	X
inlawrev-2575	505	41	)	)	PUNCT
inlawrev-2575	505	42	all	all	DET
inlawrev-2575	505	43	corporate	corporate	ADJ
inlawrev-2575	505	44	formalities	formality	NOUN
inlawrev-2575	505	45	are	be	AUX
inlawrev-2575	505	46	observed	observe	VERB
inlawrev-2575	505	47	;	;	PUNCT
inlawrev-2575	505	48	(	(	PUNCT
inlawrev-2575	505	49	c	c	X
inlawrev-2575	505	50	)	)	PUNCT
inlawrev-2575	505	51	the	the	DET
inlawrev-2575	505	52	shareholderemployee	shareholderemployee	NOUN
inlawrev-2575	505	53	engages	engage	VERB
inlawrev-2575	505	54	in	in	ADP
inlawrev-2575	505	55	no	no	DET
inlawrev-2575	505	56	other	other	ADJ
inlawrev-2575	505	57	business	business	NOUN
inlawrev-2575	505	58	activities	activity	NOUN
inlawrev-2575	505	59	;	;	PUNCT
inlawrev-2575	505	60	and	and	CCONJ
inlawrev-2575	505	61	(	(	PUNCT
inlawrev-2575	505	62	d	d	X
inlawrev-2575	505	63	)	)	PUNCT
inlawrev-2575	505	64	a	a	DET
inlawrev-2575	505	65	written	write	VERB
inlawrev-2575	505	66	employment	employment	NOUN
inlawrev-2575	505	67	agreement	agreement	NOUN
inlawrev-2575	505	68	is	be	AUX
inlawrev-2575	505	69	entered	enter	VERB
inlawrev-2575	505	70	into	into	ADP
inlawrev-2575	505	71	between	between	ADP
inlawrev-2575	505	72	the	the	DET
inlawrev-2575	505	73	corporation	corporation	NOUN
inlawrev-2575	505	74	and	and	CCONJ
inlawrev-2575	505	75	the	the	DET
inlawrev-2575	505	76	employee	employee	NOUN
inlawrev-2575	505	77	.	.	PUNCT
inlawrev-2575	506	1	4	4	X
inlawrev-2575	506	2	.	.	X
inlawrev-2575	506	3	scholarships	scholarship	NOUN
inlawrev-2575	506	4	and	and	CCONJ
inlawrev-2575	506	5	fellowship	fellowship	NOUN
inlawrev-2575	506	6	grants.—the	grants.—the	DET
inlawrev-2575	506	7	meaning	meaning	NOUN
inlawrev-2575	506	8	of	of	ADP
inlawrev-2575	506	9	"	"	PUNCT
inlawrev-2575	506	10	scholarship	scholarship	NOUN
inlawrev-2575	506	11	"	"	PUNCT
inlawrev-2575	506	12	or	or	CCONJ
inlawrev-2575	506	13	"	"	PUNCT
inlawrev-2575	506	14	fellowship	fellowship	NOUN
inlawrev-2575	506	15	grant	grant	NOUN
inlawrev-2575	506	16	"	"	PUNCT
inlawrev-2575	506	17	was	be	AUX
inlawrev-2575	506	18	addressed	address	VERB
inlawrev-2575	506	19	in	in	ADP
inlawrev-2575	506	20	field	field	NOUN
inlawrev-2575	506	21	v.	v.	ADP
inlawrev-2575	506	22	commissioner	commissioner	NOUN
inlawrev-2575	506	23	,	,	PUNCT
inlawrev-2575	506	24	1	1	NUM
inlawrev-2575	506	25	™	™	VERB
inlawrev-2575	506	26	a	a	DET
inlawrev-2575	506	27	case	case	NOUN
inlawrev-2575	506	28	of	of	ADP
inlawrev-2575	506	29	first	first	ADJ
inlawrev-2575	506	30	impression	impression	NOUN
inlawrev-2575	506	31	for	for	ADP
inlawrev-2575	506	32	the	the	DET
inlawrev-2575	506	33	seventh	seventh	ADJ
inlawrev-2575	506	34	circuit	circuit	NOUN
inlawrev-2575	506	35	.	.	PUNCT
inlawrev-2575	507	1	section	section	NOUN
inlawrev-2575	507	2	117	117	NUM
inlawrev-2575	507	3	of	of	ADP
inlawrev-2575	507	4	the	the	DET
inlawrev-2575	507	5	code	code	NOUN
inlawrev-2575	507	6	provides	provide	VERB
inlawrev-2575	507	7	that	that	SCONJ
inlawrev-2575	507	8	any	any	DET
inlawrev-2575	507	9	amount	amount	NOUN
inlawrev-2575	507	10	received	receive	VERB
inlawrev-2575	507	11	as	as	ADP
inlawrev-2575	507	12	a	a	DET
inlawrev-2575	507	13	"	"	PUNCT
inlawrev-2575	507	14	scholarship	scholarship	NOUN
inlawrev-2575	507	15	at	at	ADP
inlawrev-2575	507	16	an	an	DET
inlawrev-2575	507	17	educational	educational	ADJ
inlawrev-2575	507	18	organization	organization	NOUN
inlawrev-2575	507	19	"	"	PUNCT
inlawrev-2575	507	20	or	or	CCONJ
inlawrev-2575	507	21	"	"	PUNCT
inlawrev-2575	507	22	as	as	ADP
inlawrev-2575	507	23	a	a	DET
inlawrev-2575	507	24	fellowship	fellowship	NOUN
inlawrev-2575	507	25	grant	grant	NOUN
inlawrev-2575	507	26	"	"	PUNCT
inlawrev-2575	507	27	is	be	AUX
inlawrev-2575	507	28	not	not	PART
inlawrev-2575	507	29	included	include	VERB
inlawrev-2575	507	30	in	in	ADP
inlawrev-2575	507	31	gross	gross	ADJ
inlawrev-2575	507	32	income	income	NOUN
inlawrev-2575	507	33	.	.	PUNCT
inlawrev-2575	508	1	139	139	NUM
inlawrev-2575	508	2	the	the	DET
inlawrev-2575	508	3	code	code	NOUN
inlawrev-2575	508	4	does	do	AUX
inlawrev-2575	508	5	not	not	PART
inlawrev-2575	508	6	define	define	VERB
inlawrev-2575	508	7	"	"	PUNCT
inlawrev-2575	508	8	scholarship	scholarship	NOUN
inlawrev-2575	508	9	"	"	PUNCT
inlawrev-2575	508	10	or	or	CCONJ
inlawrev-2575	508	11	"	"	PUNCT
inlawrev-2575	508	12	fellowship	fellowship	NOUN
inlawrev-2575	508	13	grant	grant	NOUN
inlawrev-2575	508	14	.	.	PUNCT
inlawrev-2575	508	15	"	"	PUNCT
inlawrev-2575	509	1	however	however	ADV
inlawrev-2575	509	2	,	,	PUNCT
inlawrev-2575	509	3	treasury	treasury	NOUN
inlawrev-2575	509	4	regulation	regulation	NOUN
inlawrev-2575	509	5	section	section	NOUN
inlawrev-2575	509	6	1	1	NUM
inlawrev-2575	509	7	.	.	NOUN
inlawrev-2575	509	8	1	1	NUM
inlawrev-2575	509	9	17	17	NUM
inlawrev-2575	509	10	-	-	SYM
inlawrev-2575	509	11	4(c	4(c	NUM
inlawrev-2575	509	12	)	)	PUNCT
inlawrev-2575	509	13	provides	provide	VERB
inlawrev-2575	509	14	that	that	SCONJ
inlawrev-2575	509	15	a	a	DET
inlawrev-2575	509	16	scholarship	scholarship	NOUN
inlawrev-2575	509	17	or	or	CCONJ
inlawrev-2575	509	18	fellowship	fellowship	NOUN
inlawrev-2575	509	19	grant	grant	NOUN
inlawrev-2575	509	20	does	do	AUX
inlawrev-2575	509	21	not	not	PART
inlawrev-2575	509	22	include	include	VERB
inlawrev-2575	509	23	"	"	PUNCT
inlawrev-2575	509	24	any	any	DET
inlawrev-2575	509	25	amount	amount	NOUN
inlawrev-2575	509	26	paid	pay	VERB
inlawrev-2575	509	27	or	or	CCONJ
inlawrev-2575	509	28	allowed	allow	VERB
inlawrev-2575	509	29	to	to	PART
inlawrev-2575	509	30	,	,	PUNCT
inlawrev-2575	509	31	or	or	CCONJ
inlawrev-2575	509	32	on	on	ADP
inlawrev-2575	509	33	behalf	behalf	NOUN
inlawrev-2575	509	34	of	of	ADP
inlawrev-2575	509	35	,	,	PUNCT
inlawrev-2575	509	36	an	an	DET
inlawrev-2575	509	37	individual	individual	NOUN
inlawrev-2575	509	38	to	to	PART
inlawrev-2575	509	39	enable	enable	VERB
inlawrev-2575	509	40	him	he	PRON
inlawrev-2575	509	41	to	to	PART
inlawrev-2575	509	42	pursue	pursue	VERB
inlawrev-2575	509	43	studies	study	NOUN
inlawrev-2575	509	44	or	or	CCONJ
inlawrev-2575	509	45	research	research	NOUN
inlawrev-2575	509	46	,	,	PUNCT
inlawrev-2575	509	47	if	if	SCONJ
inlawrev-2575	509	48	such	such	ADJ
inlawrev-2575	509	49	amount	amount	NOUN
inlawrev-2575	509	50	represents	represent	VERB
inlawrev-2575	509	51	either	either	DET
inlawrev-2575	509	52	compensation	compensation	NOUN
inlawrev-2575	509	53	for	for	ADP
inlawrev-2575	509	54	past	past	NOUN
inlawrev-2575	509	55	,	,	PUNCT
inlawrev-2575	509	56	present	present	ADJ
inlawrev-2575	509	57	or	or	CCONJ
inlawrev-2575	509	58	future	future	ADJ
inlawrev-2575	509	59	employment	employment	NOUN
inlawrev-2575	509	60	services	service	NOUN
inlawrev-2575	509	61	or	or	CCONJ
inlawrev-2575	509	62	represents	represent	VERB
inlawrev-2575	509	63	payment	payment	NOUN
inlawrev-2575	509	64	for	for	ADP
inlawrev-2575	509	65	services	service	NOUN
inlawrev-2575	509	66	which	which	PRON
inlawrev-2575	509	67	are	be	AUX
inlawrev-2575	509	68	subject	subject	ADJ
inlawrev-2575	509	69	to	to	ADP
inlawrev-2575	509	70	the	the	DET
inlawrev-2575	509	71	direction	direction	NOUN
inlawrev-2575	509	72	or	or	CCONJ
inlawrev-2575	509	73	supervision	supervision	NOUN
inlawrev-2575	509	74	of	of	ADP
inlawrev-2575	509	75	the	the	DET
inlawrev-2575	509	76	grantor	grantor	NOUN
inlawrev-2575	509	77	.	.	PUNCT
inlawrev-2575	509	78	"	"	PUNCT
inlawrev-2575	510	1	140	140	NUM
inlawrev-2575	510	2	in	in	ADP
inlawrev-2575	510	3	sustaining	sustain	VERB
inlawrev-2575	510	4	the	the	DET
inlawrev-2575	510	5	validity	validity	NOUN
inlawrev-2575	510	6	of	of	ADP
inlawrev-2575	510	7	this	this	DET
inlawrev-2575	510	8	regulation	regulation	NOUN
inlawrev-2575	510	9	,	,	PUNCT
inlawrev-2575	510	10	the	the	DET
inlawrev-2575	510	11	united	united	PROPN
inlawrev-2575	510	12	states	states	PROPN
inlawrev-2575	510	13	supreme	supreme	PROPN
inlawrev-2575	510	14	court	court	PROPN
inlawrev-2575	510	15	held	hold	VERB
inlawrev-2575	510	16	,	,	PUNCT
inlawrev-2575	510	17	in	in	ADP
inlawrev-2575	510	18	bingler	bingler	PROPN
inlawrev-2575	510	19	v.	v.	PROPN
inlawrev-2575	510	20	johnson	johnson	PROPN
inlawrev-2575	510	21	,	,	PUNCT
inlawrev-2575	510	22	141	141	NUM
inlawrev-2575	510	23	that	that	SCONJ
inlawrev-2575	510	24	payments	payment	NOUN
inlawrev-2575	510	25	in	in	ADP
inlawrev-2575	510	26	exchange	exchange	NOUN
inlawrev-2575	510	27	for	for	ADP
inlawrev-2575	510	28	substantial	substantial	ADJ
inlawrev-2575	510	29	services	service	NOUN
inlawrev-2575	510	30	do	do	AUX
inlawrev-2575	510	31	not	not	PART
inlawrev-2575	510	32	come	come	VERB
inlawrev-2575	510	33	within	within	ADP
inlawrev-2575	510	34	the	the	DET
inlawrev-2575	510	35	definition	definition	NOUN
inlawrev-2575	510	36	of	of	ADP
inlawrev-2575	510	37	scholarships	scholarship	NOUN
inlawrev-2575	510	38	or	or	CCONJ
inlawrev-2575	510	39	fellowship	fellowship	NOUN
inlawrev-2575	510	40	grants	grant	NOUN
inlawrev-2575	510	41	.	.	PUNCT
inlawrev-2575	511	1	the	the	DET
inlawrev-2575	511	2	court	court	NOUN
inlawrev-2575	511	3	explained	explain	VERB
inlawrev-2575	511	4	in	in	ADP
inlawrev-2575	511	5	bingler	bingler	NOUN
inlawrev-2575	511	6	that	that	PRON
inlawrev-2575	511	7	scholarships	scholarship	NOUN
inlawrev-2575	511	8	and	and	CCONJ
inlawrev-2575	511	9	fellowship	fellowship	NOUN
inlawrev-2575	511	10	grants	grant	NOUN
inlawrev-2575	511	11	must	must	AUX
inlawrev-2575	511	12	come	come	VERB
inlawrev-2575	511	13	within	within	ADP
inlawrev-2575	511	14	the	the	DET
inlawrev-2575	511	15	usual	usual	ADJ
inlawrev-2575	511	16	understanding	understanding	NOUN
inlawrev-2575	511	17	of	of	ADP
inlawrev-2575	511	18	"	"	PUNCT
inlawrev-2575	511	19	relatively	relatively	ADV
inlawrev-2575	511	20	disinterested	disinterested	ADJ
inlawrev-2575	511	21	,	,	PUNCT
inlawrev-2575	511	22	'	'	PUNCT
inlawrev-2575	511	23	no	no	DET
inlawrev-2575	511	24	strings	string	NOUN
inlawrev-2575	511	25	'	'	PART
inlawrev-2575	511	26	educational	educational	ADJ
inlawrev-2575	511	27	grants	grant	NOUN
inlawrev-2575	511	28	,	,	PUNCT
inlawrev-2575	511	29	with	with	ADP
inlawrev-2575	511	30	no	no	DET
inlawrev-2575	511	31	requirement	requirement	NOUN
inlawrev-2575	511	32	of	of	ADP
inlawrev-2575	511	33	any	any	DET
inlawrev-2575	511	34	substantial	substantial	ADJ
inlawrev-2575	511	35	quid	quid	ADJ
inlawrev-2575	511	36	pro	pro	X
inlawrev-2575	511	37	quo	quo	NOUN
inlawrev-2575	511	38	from	from	ADP
inlawrev-2575	511	39	the	the	DET
inlawrev-2575	511	40	recipients	recipient	NOUN
inlawrev-2575	511	41	.	.	PUNCT
inlawrev-2575	511	42	"	"	PUNCT
inlawrev-2575	512	1	142	142	NUM
inlawrev-2575	512	2	an	an	DET
inlawrev-2575	512	3	exception	exception	NOUN
inlawrev-2575	512	4	to	to	ADP
inlawrev-2575	512	5	the	the	DET
inlawrev-2575	512	6	rule	rule	NOUN
inlawrev-2575	512	7	that	that	SCONJ
inlawrev-2575	512	8	compensation	compensation	NOUN
inlawrev-2575	512	9	for	for	ADP
inlawrev-2575	512	10	services	service	NOUN
inlawrev-2575	512	11	can	can	AUX
inlawrev-2575	512	12	not	not	PART
inlawrev-2575	512	13	be	be	AUX
inlawrev-2575	512	14	considered	consider	VERB
inlawrev-2575	512	15	a	a	DET
inlawrev-2575	512	16	scholarship	scholarship	NOUN
inlawrev-2575	512	17	or	or	CCONJ
inlawrev-2575	512	18	fellowship	fellowship	NOUN
inlawrev-2575	512	19	grant	grant	NOUN
inlawrev-2575	512	20	exists	exist	VERB
inlawrev-2575	512	21	for	for	ADP
inlawrev-2575	512	22	compensation	compensation	NOUN
inlawrev-2575	512	23	to	to	ADP
inlawrev-2575	512	24	an	an	DET
inlawrev-2575	512	25	individual	individual	NOUN
inlawrev-2575	512	26	for	for	ADP
inlawrev-2575	512	27	teaching	teaching	NOUN
inlawrev-2575	512	28	,	,	PUNCT
inlawrev-2575	512	29	research	research	NOUN
inlawrev-2575	512	30	,	,	PUNCT
inlawrev-2575	512	31	or	or	CCONJ
inlawrev-2575	512	32	other	other	ADJ
inlawrev-2575	512	33	services	service	NOUN
inlawrev-2575	512	34	in	in	ADP
inlawrev-2575	512	35	the	the	DET
inlawrev-2575	512	36	nature	nature	NOUN
inlawrev-2575	512	37	of	of	ADP
inlawrev-2575	512	38	part	part	ADJ
inlawrev-2575	512	39	-	-	PUNCT
inlawrev-2575	512	40	time	time	NOUN
inlawrev-2575	512	41	employment	employment	NOUN
inlawrev-2575	512	42	if	if	SCONJ
inlawrev-2575	512	43	:	:	PUNCT
inlawrev-2575	512	44	(	(	PUNCT
inlawrev-2575	512	45	a	a	X
inlawrev-2575	512	46	)	)	PUNCT
inlawrev-2575	512	47	the	the	DET
inlawrev-2575	512	48	individual	individual	NOUN
inlawrev-2575	512	49	is	be	AUX
inlawrev-2575	512	50	a	a	DET
inlawrev-2575	512	51	candidate	candidate	NOUN
inlawrev-2575	512	52	for	for	ADP
inlawrev-2575	512	53	a	a	DET
inlawrev-2575	512	54	degree	degree	NOUN
inlawrev-2575	512	55	at	at	ADP
inlawrev-2575	512	56	an	an	DET
inlawrev-2575	512	57	educational	educational	ADJ
inlawrev-2575	512	58	institution	institution	NOUN
inlawrev-2575	512	59	,	,	PUNCT
inlawrev-2575	512	60	and	and	CCONJ
inlawrev-2575	512	61	(	(	PUNCT
inlawrev-2575	512	62	b	b	X
inlawrev-2575	512	63	)	)	PUNCT
inlawrev-2575	512	64	the	the	DET
inlawrev-2575	512	65	services	service	NOUN
inlawrev-2575	512	66	are	be	AUX
inlawrev-2575	512	67	required	require	VERB
inlawrev-2575	512	68	of	of	ADP
inlawrev-2575	512	69	all	all	DET
inlawrev-2575	512	70	candidates	candidate	NOUN
inlawrev-2575	512	71	for	for	ADP
inlawrev-2575	512	72	the	the	DET
inlawrev-2575	512	73	degree	degree	NOUN
inlawrev-2575	512	74	as	as	ADP
inlawrev-2575	512	75	a	a	DET
inlawrev-2575	512	76	condition	condition	NOUN
inlawrev-2575	512	77	to	to	ADP
inlawrev-2575	512	78	receiving	receive	VERB
inlawrev-2575	512	79	the	the	DET
inlawrev-2575	512	80	degree	degree	NOUN
inlawrev-2575	512	81	.	.	PUNCT
inlawrev-2575	513	1	143	143	NUM
inlawrev-2575	513	2	the	the	DET
inlawrev-2575	513	3	taxn	taxn	NOUN
inlawrev-2575	513	4	'	'	PUNCT
inlawrev-2575	513	5	i	i	PROPN
inlawrev-2575	513	6	d.	d.	PROPN
inlawrev-2575	513	7	§	§	PROPN
inlawrev-2575	513	8	269a(a)(l	269a(a)(l	NUM
inlawrev-2575	513	9	)	)	PUNCT
inlawrev-2575	513	10	.	.	PUNCT
inlawrev-2575	514	1	n	n	CCONJ
inlawrev-2575	514	2	<	<	X
inlawrev-2575	514	3	i	i	PROPN
inlawrev-2575	514	4	d.	d.	PROPN
inlawrev-2575	514	5	§	§	PROPN
inlawrev-2575	514	6	269a(a)(2	269a(a)(2	PROPN
inlawrev-2575	514	7	)	)	PUNCT
inlawrev-2575	514	8	.	.	PUNCT
inlawrev-2575	515	1	n	n	PRON
inlawrev-2575	515	2	'	'	PUNCT
inlawrev-2575	515	3	i	i	PRON
inlawrev-2575	515	4	d.	d.	PROPN
inlawrev-2575	515	5	§	§	PROPN
inlawrev-2575	515	6	§	§	PROPN
inlawrev-2575	515	7	541	541	NUM
inlawrev-2575	515	8	-	-	SYM
inlawrev-2575	515	9	547	547	NUM
inlawrev-2575	515	10	.	.	PUNCT
inlawrev-2575	516	1	ni	ni	PROPN
inlawrev-2575	516	2	i	i	PROPN
inlawrev-2575	516	3	d.	d.	PROPN
inlawrev-2575	516	4	§	§	PROPN
inlawrev-2575	516	5	§	§	PROPN
inlawrev-2575	516	6	531	531	NUM
inlawrev-2575	516	7	-	-	SYM
inlawrev-2575	516	8	537	537	NUM
inlawrev-2575	516	9	.	.	PUNCT
inlawrev-2575	516	10	'	'	PUNCT
inlawrev-2575	516	11	"	"	PUNCT
inlawrev-2575	516	12	680	680	NUM
inlawrev-2575	516	13	f.2d	f.2d	NUM
inlawrev-2575	516	14	510	510	NUM
inlawrev-2575	516	15	(	(	PUNCT
inlawrev-2575	516	16	7th	7th	ADJ
inlawrev-2575	516	17	cir	cir	NOUN
inlawrev-2575	516	18	.	.	PROPN
inlawrev-2575	516	19	1982	1982	NUM
inlawrev-2575	516	20	)	)	PUNCT
inlawrev-2575	516	21	.	.	PUNCT
inlawrev-2575	517	1	i39i.r.c	i39i.r.c	PROPN
inlawrev-2575	517	2	.	.	PUNCT
inlawrev-2575	518	1	§	§	PROPN
inlawrev-2575	518	2	117	117	NUM
inlawrev-2575	518	3	(	(	PUNCT
inlawrev-2575	518	4	1982	1982	NUM
inlawrev-2575	518	5	)	)	PUNCT
inlawrev-2575	518	6	.	.	PUNCT
inlawrev-2575	519	1	,	,	PUNCT
inlawrev-2575	519	2	40	40	NUM
inlawrev-2575	519	3	treas	trea	NOUN
inlawrev-2575	519	4	.	.	PUNCT
inlawrev-2575	520	1	reg	reg	PROPN
inlawrev-2575	520	2	.	.	PUNCT
inlawrev-2575	521	1	§	§	PROPN
inlawrev-2575	521	2	1.117	1.117	NUM
inlawrev-2575	521	3	-	-	SYM
inlawrev-2575	521	4	4(c	4(c	NUM
inlawrev-2575	521	5	)	)	PUNCT
inlawrev-2575	521	6	(	(	PUNCT
inlawrev-2575	521	7	1960	1960	NUM
inlawrev-2575	521	8	)	)	PUNCT
inlawrev-2575	521	9	.	.	PUNCT
inlawrev-2575	522	1	i4i	i4i	NOUN
inlawrev-2575	522	2	394	394	NUM
inlawrev-2575	522	3	u.s	u.s	PROPN
inlawrev-2575	522	4	.	.	PROPN
inlawrev-2575	522	5	741	741	NUM
inlawrev-2575	522	6	(	(	PUNCT
inlawrev-2575	522	7	1969	1969	NUM
inlawrev-2575	522	8	)	)	PUNCT
inlawrev-2575	522	9	.	.	PUNCT
inlawrev-2575	523	1	[	[	X
inlawrev-2575	523	2	i2	i2	PROPN
inlawrev-2575	523	3	i	i	PROPN
inlawrev-2575	523	4	d.	d.	PROPN
inlawrev-2575	523	5	at	at	ADP
inlawrev-2575	523	6	751	751	NUM
inlawrev-2575	523	7	.	.	PUNCT
inlawrev-2575	524	1	i43	i43	ADJ
inlawrev-2575	524	2	i.r.c	i.r.c	NOUN
inlawrev-2575	524	3	.	.	PUNCT
inlawrev-2575	525	1	§	§	PROPN
inlawrev-2575	525	2	117(b	117(b	PROPN
inlawrev-2575	525	3	)	)	PUNCT
inlawrev-2575	525	4	(	(	PUNCT
inlawrev-2575	525	5	1982	1982	NUM
inlawrev-2575	525	6	)	)	PUNCT
inlawrev-2575	525	7	;	;	PUNCT
inlawrev-2575	526	1	treas	treas	PROPN
inlawrev-2575	526	2	.	.	PUNCT
inlawrev-2575	527	1	reg	reg	PROPN
inlawrev-2575	527	2	.	.	PUNCT
inlawrev-2575	528	1	§	§	PROPN
inlawrev-2575	528	2	1.1	1.1	NUM
inlawrev-2575	528	3	17	17	NUM
inlawrev-2575	528	4	-	-	SYM
inlawrev-2575	528	5	2(a)(2	2(a)(2	NOUN
inlawrev-2575	528	6	)	)	PUNCT
inlawrev-2575	528	7	(	(	PUNCT
inlawrev-2575	528	8	1960	1960	NUM
inlawrev-2575	528	9	)	)	PUNCT
inlawrev-2575	528	10	.	.	PUNCT
inlawrev-2575	529	1	1	1	NUM
inlawrev-2575	529	2	984	984	NUM
inlawrev-2575	529	3	]	]	PUNCT
inlawrev-2575	529	4	sur	sur	PROPN
inlawrev-2575	529	5	vey	vey	NOUN
inlawrev-2575	529	6	—	—	PUNCT
inlawrev-2575	529	7	taxa	taxa	NOUN
inlawrev-2575	529	8	tion	tion	NOUN
inlawrev-2575	529	9	3	3	NUM
inlawrev-2575	529	10	3	3	NUM
inlawrev-2575	529	11	9	9	NUM
inlawrev-2575	529	12	payer	payer	NOUN
inlawrev-2575	529	13	in	in	ADP
inlawrev-2575	529	14	field	field	NOUN
inlawrev-2575	529	15	,	,	PUNCT
inlawrev-2575	529	16	however	however	ADV
inlawrev-2575	529	17	,	,	PUNCT
inlawrev-2575	529	18	did	do	AUX
inlawrev-2575	529	19	not	not	PART
inlawrev-2575	529	20	argue	argue	VERB
inlawrev-2575	529	21	that	that	SCONJ
inlawrev-2575	529	22	this	this	DET
inlawrev-2575	529	23	exception	exception	NOUN
inlawrev-2575	529	24	was	be	AUX
inlawrev-2575	529	25	applicable	applicable	ADJ
inlawrev-2575	529	26	.	.	PUNCT
inlawrev-2575	530	1	against	against	ADP
inlawrev-2575	530	2	this	this	DET
inlawrev-2575	530	3	background	background	NOUN
inlawrev-2575	530	4	,	,	PUNCT
inlawrev-2575	530	5	the	the	DET
inlawrev-2575	530	6	seventh	seventh	ADJ
inlawrev-2575	530	7	circuit	circuit	NOUN
inlawrev-2575	530	8	was	be	AUX
inlawrev-2575	530	9	faced	face	VERB
inlawrev-2575	530	10	with	with	ADP
inlawrev-2575	530	11	the	the	DET
inlawrev-2575	530	12	question	question	NOUN
inlawrev-2575	530	13	of	of	ADP
inlawrev-2575	530	14	whether	whether	SCONJ
inlawrev-2575	530	15	payments	payment	NOUN
inlawrev-2575	530	16	to	to	ADP
inlawrev-2575	530	17	a	a	DET
inlawrev-2575	530	18	physician	physician	NOUN
inlawrev-2575	530	19	in	in	ADP
inlawrev-2575	530	20	a	a	DET
inlawrev-2575	530	21	graduate	graduate	ADJ
inlawrev-2575	530	22	hospital	hospital	NOUN
inlawrev-2575	530	23	residency	residency	NOUN
inlawrev-2575	530	24	program	program	NOUN
inlawrev-2575	530	25	were	be	AUX
inlawrev-2575	530	26	excludable	excludable	ADJ
inlawrev-2575	530	27	from	from	ADP
inlawrev-2575	530	28	gross	gross	ADJ
inlawrev-2575	530	29	income	income	NOUN
inlawrev-2575	530	30	under	under	ADP
inlawrev-2575	530	31	section	section	NOUN
inlawrev-2575	530	32	117	117	NUM
inlawrev-2575	530	33	of	of	ADP
inlawrev-2575	530	34	the	the	DET
inlawrev-2575	530	35	code	code	NOUN
inlawrev-2575	530	36	.	.	PUNCT
inlawrev-2575	531	1	the	the	DET
inlawrev-2575	531	2	focus	focus	NOUN
inlawrev-2575	531	3	of	of	ADP
inlawrev-2575	531	4	the	the	DET
inlawrev-2575	531	5	court	court	NOUN
inlawrev-2575	531	6	was	be	AUX
inlawrev-2575	531	7	appropriately	appropriately	ADV
inlawrev-2575	531	8	on	on	ADP
inlawrev-2575	531	9	the	the	DET
inlawrev-2575	531	10	question	question	NOUN
inlawrev-2575	531	11	of	of	ADP
inlawrev-2575	531	12	whether	whether	SCONJ
inlawrev-2575	531	13	the	the	DET
inlawrev-2575	531	14	hospital	hospital	NOUN
inlawrev-2575	531	15	required	require	VERB
inlawrev-2575	531	16	a	a	DET
inlawrev-2575	531	17	substantial	substantial	ADJ
inlawrev-2575	531	18	quid	quid	ADJ
inlawrev-2575	531	19	pro	pro	X
inlawrev-2575	531	20	quo	quo	NOUN
inlawrev-2575	531	21	in	in	ADP
inlawrev-2575	531	22	exchange	exchange	NOUN
inlawrev-2575	531	23	for	for	ADP
inlawrev-2575	531	24	the	the	DET
inlawrev-2575	531	25	payments	payment	NOUN
inlawrev-2575	531	26	to	to	ADP
inlawrev-2575	531	27	the	the	DET
inlawrev-2575	531	28	physician	physician	NOUN
inlawrev-2575	531	29	.	.	PUNCT
inlawrev-2575	532	1	in	in	ADP
inlawrev-2575	532	2	determining	determine	VERB
inlawrev-2575	532	3	that	that	SCONJ
inlawrev-2575	532	4	a	a	DET
inlawrev-2575	532	5	substantial	substantial	ADJ
inlawrev-2575	532	6	quid	quid	ADJ
inlawrev-2575	532	7	pro	pro	X
inlawrev-2575	532	8	quo	quo	NOUN
inlawrev-2575	532	9	was	be	AUX
inlawrev-2575	532	10	required	require	VERB
inlawrev-2575	532	11	and	and	CCONJ
inlawrev-2575	532	12	that	that	SCONJ
inlawrev-2575	532	13	the	the	DET
inlawrev-2575	532	14	payments	payment	NOUN
inlawrev-2575	532	15	were	be	AUX
inlawrev-2575	532	16	therefore	therefore	ADV
inlawrev-2575	532	17	taxable	taxable	ADJ
inlawrev-2575	532	18	,	,	PUNCT
inlawrev-2575	532	19	the	the	DET
inlawrev-2575	532	20	court	court	NOUN
inlawrev-2575	532	21	considered	consider	VERB
inlawrev-2575	532	22	the	the	DET
inlawrev-2575	532	23	nature	nature	NOUN
inlawrev-2575	532	24	of	of	ADP
inlawrev-2575	532	25	the	the	DET
inlawrev-2575	532	26	services	service	NOUN
inlawrev-2575	532	27	,	,	PUNCT
inlawrev-2575	532	28	the	the	DET
inlawrev-2575	532	29	method	method	NOUN
inlawrev-2575	532	30	of	of	ADP
inlawrev-2575	532	31	determining	determine	VERB
inlawrev-2575	532	32	the	the	DET
inlawrev-2575	532	33	amount	amount	NOUN
inlawrev-2575	532	34	of	of	ADP
inlawrev-2575	532	35	the	the	DET
inlawrev-2575	532	36	payments	payment	NOUN
inlawrev-2575	532	37	,	,	PUNCT
inlawrev-2575	532	38	the	the	DET
inlawrev-2575	532	39	fringe	fringe	NOUN
inlawrev-2575	532	40	benefits	benefit	NOUN
inlawrev-2575	532	41	received	receive	VERB
inlawrev-2575	532	42	,	,	PUNCT
inlawrev-2575	532	43	and	and	CCONJ
inlawrev-2575	532	44	the	the	DET
inlawrev-2575	532	45	payor	payor	NOUN
inlawrev-2575	532	46	's	's	PART
inlawrev-2575	532	47	treatment	treatment	NOUN
inlawrev-2575	532	48	of	of	ADP
inlawrev-2575	532	49	the	the	DET
inlawrev-2575	532	50	payments	payment	NOUN
inlawrev-2575	532	51	.	.	PUNCT
inlawrev-2575	533	1	144	144	NUM
inlawrev-2575	533	2	the	the	DET
inlawrev-2575	533	3	nature	nature	NOUN
inlawrev-2575	533	4	of	of	ADP
inlawrev-2575	533	5	the	the	DET
inlawrev-2575	533	6	services	service	NOUN
inlawrev-2575	533	7	performed	perform	VERB
inlawrev-2575	533	8	by	by	ADP
inlawrev-2575	533	9	the	the	DET
inlawrev-2575	533	10	physician	physician	NOUN
inlawrev-2575	533	11	serving	serve	VERB
inlawrev-2575	533	12	as	as	ADP
inlawrev-2575	533	13	a	a	DET
inlawrev-2575	533	14	resident	resident	NOUN
inlawrev-2575	533	15	and	and	CCONJ
inlawrev-2575	533	16	the	the	DET
inlawrev-2575	533	17	benefit	benefit	NOUN
inlawrev-2575	533	18	received	receive	VERB
inlawrev-2575	533	19	by	by	ADP
inlawrev-2575	533	20	the	the	DET
inlawrev-2575	533	21	hospital	hospital	NOUN
inlawrev-2575	533	22	from	from	ADP
inlawrev-2575	533	23	those	those	DET
inlawrev-2575	533	24	services	service	NOUN
inlawrev-2575	533	25	were	be	AUX
inlawrev-2575	533	26	the	the	DET
inlawrev-2575	533	27	primary	primary	ADJ
inlawrev-2575	533	28	factors	factor	NOUN
inlawrev-2575	533	29	considered	consider	VERB
inlawrev-2575	533	30	in	in	ADP
inlawrev-2575	533	31	determining	determine	VERB
inlawrev-2575	533	32	whether	whether	SCONJ
inlawrev-2575	533	33	the	the	DET
inlawrev-2575	533	34	payments	payment	NOUN
inlawrev-2575	533	35	were	be	AUX
inlawrev-2575	533	36	excludable	excludable	ADJ
inlawrev-2575	533	37	from	from	ADP
inlawrev-2575	533	38	the	the	DET
inlawrev-2575	533	39	physician	physician	NOUN
inlawrev-2575	533	40	's	's	PART
inlawrev-2575	533	41	income	income	NOUN
inlawrev-2575	533	42	under	under	ADP
inlawrev-2575	533	43	section	section	NOUN
inlawrev-2575	533	44	117	117	NUM
inlawrev-2575	533	45	of	of	ADP
inlawrev-2575	533	46	the	the	DET
inlawrev-2575	533	47	code	code	NOUN
inlawrev-2575	533	48	.	.	PUNCT
inlawrev-2575	534	1	it	it	PRON
inlawrev-2575	534	2	was	be	AUX
inlawrev-2575	534	3	clear	clear	ADJ
inlawrev-2575	534	4	in	in	ADP
inlawrev-2575	534	5	this	this	DET
inlawrev-2575	534	6	case	case	NOUN
inlawrev-2575	534	7	that	that	SCONJ
inlawrev-2575	534	8	the	the	DET
inlawrev-2575	534	9	physician	physician	NOUN
inlawrev-2575	534	10	performed	perform	VERB
inlawrev-2575	534	11	substantial	substantial	ADJ
inlawrev-2575	534	12	services	service	NOUN
inlawrev-2575	534	13	of	of	ADP
inlawrev-2575	534	14	significant	significant	ADJ
inlawrev-2575	534	15	benefit	benefit	NOUN
inlawrev-2575	534	16	to	to	ADP
inlawrev-2575	534	17	the	the	DET
inlawrev-2575	534	18	hospital	hospital	NOUN
inlawrev-2575	534	19	.	.	PUNCT
inlawrev-2575	535	1	145	145	NUM
inlawrev-2575	535	2	the	the	DET
inlawrev-2575	535	3	physician	physician	NOUN
inlawrev-2575	535	4	argued	argue	VERB
inlawrev-2575	535	5	that	that	SCONJ
inlawrev-2575	535	6	the	the	DET
inlawrev-2575	535	7	evidence	evidence	NOUN
inlawrev-2575	535	8	established	establish	VERB
inlawrev-2575	535	9	that	that	SCONJ
inlawrev-2575	535	10	the	the	DET
inlawrev-2575	535	11	hospital	hospital	NOUN
inlawrev-2575	535	12	could	could	AUX
inlawrev-2575	535	13	function	function	VERB
inlawrev-2575	535	14	without	without	ADP
inlawrev-2575	535	15	residents	resident	NOUN
inlawrev-2575	535	16	and	and	CCONJ
inlawrev-2575	535	17	that	that	SCONJ
inlawrev-2575	535	18	accordingly	accordingly	ADV
inlawrev-2575	535	19	the	the	DET
inlawrev-2575	535	20	services	service	NOUN
inlawrev-2575	535	21	of	of	ADP
inlawrev-2575	535	22	the	the	DET
inlawrev-2575	535	23	residents	resident	NOUN
inlawrev-2575	535	24	should	should	AUX
inlawrev-2575	535	25	not	not	PART
inlawrev-2575	535	26	be	be	AUX
inlawrev-2575	535	27	deemed	deem	VERB
inlawrev-2575	535	28	to	to	PART
inlawrev-2575	535	29	be	be	AUX
inlawrev-2575	535	30	substantial	substantial	ADJ
inlawrev-2575	535	31	.	.	PUNCT
inlawrev-2575	536	1	the	the	DET
inlawrev-2575	536	2	court	court	NOUN
inlawrev-2575	536	3	of	of	ADP
inlawrev-2575	536	4	appeals	appeal	NOUN
inlawrev-2575	536	5	held	hold	VERB
inlawrev-2575	536	6	that	that	SCONJ
inlawrev-2575	536	7	,	,	PUNCT
inlawrev-2575	536	8	although	although	SCONJ
inlawrev-2575	536	9	an	an	DET
inlawrev-2575	536	10	employer	employer	NOUN
inlawrev-2575	536	11	may	may	AUX
inlawrev-2575	536	12	be	be	AUX
inlawrev-2575	536	13	able	able	ADJ
inlawrev-2575	536	14	to	to	PART
inlawrev-2575	536	15	operate	operate	VERB
inlawrev-2575	536	16	without	without	ADP
inlawrev-2575	536	17	the	the	DET
inlawrev-2575	536	18	services	service	NOUN
inlawrev-2575	536	19	of	of	ADP
inlawrev-2575	536	20	an	an	DET
inlawrev-2575	536	21	employee	employee	NOUN
inlawrev-2575	536	22	,	,	PUNCT
inlawrev-2575	536	23	that	that	DET
inlawrev-2575	536	24	fact	fact	NOUN
inlawrev-2575	536	25	does	do	AUX
inlawrev-2575	536	26	not	not	PART
inlawrev-2575	536	27	establish	establish	VERB
inlawrev-2575	536	28	that	that	SCONJ
inlawrev-2575	536	29	the	the	DET
inlawrev-2575	536	30	employee	employee	NOUN
inlawrev-2575	536	31	did	do	AUX
inlawrev-2575	536	32	not	not	PART
inlawrev-2575	536	33	render	render	VERB
inlawrev-2575	536	34	substantial	substantial	ADJ
inlawrev-2575	536	35	services	service	NOUN
inlawrev-2575	536	36	.	.	PUNCT
inlawrev-2575	537	1	146	146	NUM
inlawrev-2575	537	2	the	the	DET
inlawrev-2575	537	3	physician	physician	NOUN
inlawrev-2575	537	4	also	also	ADV
inlawrev-2575	537	5	argued	argue	VERB
inlawrev-2575	537	6	that	that	SCONJ
inlawrev-2575	537	7	the	the	DET
inlawrev-2575	537	8	payments	payment	NOUN
inlawrev-2575	537	9	should	should	AUX
inlawrev-2575	537	10	have	have	AUX
inlawrev-2575	537	11	been	be	AUX
inlawrev-2575	537	12	excluded	exclude	VERB
inlawrev-2575	537	13	from	from	ADP
inlawrev-2575	537	14	his	his	PRON
inlawrev-2575	537	15	income	income	NOUN
inlawrev-2575	537	16	under	under	ADP
inlawrev-2575	537	17	section	section	NOUN
inlawrev-2575	537	18	117	117	NUM
inlawrev-2575	537	19	of	of	ADP
inlawrev-2575	537	20	the	the	DET
inlawrev-2575	537	21	code	code	NOUN
inlawrev-2575	537	22	because	because	SCONJ
inlawrev-2575	537	23	the	the	DET
inlawrev-2575	537	24	residence	residence	NOUN
inlawrev-2575	537	25	program	program	NOUN
inlawrev-2575	537	26	provided	provide	VERB
inlawrev-2575	537	27	invaluable	invaluable	ADJ
inlawrev-2575	537	28	educational	educational	ADJ
inlawrev-2575	537	29	training	training	NOUN
inlawrev-2575	537	30	.	.	PUNCT
inlawrev-2575	538	1	the	the	DET
inlawrev-2575	538	2	court	court	NOUN
inlawrev-2575	538	3	held	hold	VERB
inlawrev-2575	538	4	that	that	SCONJ
inlawrev-2575	538	5	this	this	DET
inlawrev-2575	538	6	fact	fact	NOUN
inlawrev-2575	538	7	was	be	AUX
inlawrev-2575	538	8	not	not	PART
inlawrev-2575	538	9	in	in	ADP
inlawrev-2575	538	10	dispute	dispute	NOUN
inlawrev-2575	538	11	,	,	PUNCT
inlawrev-2575	538	12	but	but	CCONJ
inlawrev-2575	538	13	was	be	AUX
inlawrev-2575	538	14	merely	merely	ADV
inlawrev-2575	538	15	irrelevant	irrelevant	ADJ
inlawrev-2575	538	16	.	.	PUNCT
inlawrev-2575	539	1	an	an	DET
inlawrev-2575	539	2	individual	individual	NOUN
inlawrev-2575	539	3	can	can	AUX
inlawrev-2575	539	4	render	render	VERB
inlawrev-2575	539	5	substantial	substantial	ADJ
inlawrev-2575	539	6	services	service	NOUN
inlawrev-2575	539	7	while	while	SCONJ
inlawrev-2575	539	8	at	at	ADP
inlawrev-2575	539	9	the	the	DET
inlawrev-2575	539	10	same	same	ADJ
inlawrev-2575	539	11	time	time	NOUN
inlawrev-2575	539	12	gaining	gain	VERB
inlawrev-2575	539	13	valuable	valuable	ADJ
inlawrev-2575	539	14	education	education	NOUN
inlawrev-2575	539	15	and	and	CCONJ
inlawrev-2575	539	16	training	training	NOUN
inlawrev-2575	539	17	.	.	PUNCT
inlawrev-2575	540	1	in	in	ADP
inlawrev-2575	540	2	fact	fact	NOUN
inlawrev-2575	540	3	,	,	PUNCT
inlawrev-2575	540	4	that	that	PRON
inlawrev-2575	540	5	is	be	AUX
inlawrev-2575	540	6	usually	usually	ADV
inlawrev-2575	540	7	the	the	DET
inlawrev-2575	540	8	case	case	NOUN
inlawrev-2575	540	9	with	with	ADP
inlawrev-2575	540	10	individuals	individual	NOUN
inlawrev-2575	540	11	newly	newly	ADV
inlawrev-2575	540	12	employed	employ	VERB
inlawrev-2575	540	13	in	in	ADP
inlawrev-2575	540	14	a	a	DET
inlawrev-2575	540	15	profession	profession	NOUN
inlawrev-2575	540	16	or	or	CCONJ
inlawrev-2575	540	17	skilled	skilled	ADJ
inlawrev-2575	540	18	trade	trade	NOUN
inlawrev-2575	540	19	.	.	PUNCT
inlawrev-2575	541	1	147	147	NUM
inlawrev-2575	541	2	the	the	DET
inlawrev-2575	541	3	court	court	NOUN
inlawrev-2575	541	4	of	of	ADP
inlawrev-2575	541	5	appeals	appeals	PROPN
inlawrev-2575	541	6	noted	note	VERB
inlawrev-2575	541	7	that	that	SCONJ
inlawrev-2575	541	8	the	the	DET
inlawrev-2575	541	9	amount	amount	NOUN
inlawrev-2575	541	10	of	of	ADP
inlawrev-2575	541	11	payments	payment	NOUN
inlawrev-2575	541	12	was	be	AUX
inlawrev-2575	541	13	determined	determine	VERB
inlawrev-2575	541	14	solely	solely	ADV
inlawrev-2575	541	15	by	by	ADP
inlawrev-2575	541	16	the	the	DET
inlawrev-2575	541	17	length	length	NOUN
inlawrev-2575	541	18	of	of	ADP
inlawrev-2575	541	19	time	time	NOUN
inlawrev-2575	541	20	the	the	DET
inlawrev-2575	541	21	physician	physician	NOUN
inlawrev-2575	541	22	spent	spend	VERB
inlawrev-2575	541	23	in	in	ADP
inlawrev-2575	541	24	the	the	DET
inlawrev-2575	541	25	program	program	NOUN
inlawrev-2575	541	26	and	and	CCONJ
inlawrev-2575	541	27	not	not	PART
inlawrev-2575	541	28	by	by	ADP
inlawrev-2575	541	29	financial	financial	ADJ
inlawrev-2575	541	30	need	need	NOUN
inlawrev-2575	541	31	.	.	PUNCT
inlawrev-2575	542	1	148	148	NUM
inlawrev-2575	542	2	this	this	PRON
inlawrev-2575	542	3	indicated	indicate	VERB
inlawrev-2575	542	4	to	to	ADP
inlawrev-2575	542	5	the	the	DET
inlawrev-2575	542	6	court	court	NOUN
inlawrev-2575	542	7	that	that	SCONJ
inlawrev-2575	542	8	the	the	DET
inlawrev-2575	542	9	physician	physician	NOUN
inlawrev-2575	542	10	was	be	AUX
inlawrev-2575	542	11	being	be	AUX
inlawrev-2575	542	12	compensated	compensate	VERB
inlawrev-2575	542	13	for	for	ADP
inlawrev-2575	542	14	the	the	DET
inlawrev-2575	542	15	value	value	NOUN
inlawrev-2575	542	16	of	of	ADP
inlawrev-2575	542	17	his	his	PRON
inlawrev-2575	542	18	services	service	NOUN
inlawrev-2575	542	19	rather	rather	ADV
inlawrev-2575	542	20	than	than	ADP
inlawrev-2575	542	21	being	be	AUX
inlawrev-2575	542	22	given	give	VERB
inlawrev-2575	542	23	payments	payment	NOUN
inlawrev-2575	542	24	based	base	VERB
inlawrev-2575	542	25	on	on	ADP
inlawrev-2575	542	26	need	need	NOUN
inlawrev-2575	542	27	to	to	PART
inlawrev-2575	542	28	enable	enable	VERB
inlawrev-2575	542	29	him	he	PRON
inlawrev-2575	542	30	to	to	PART
inlawrev-2575	542	31	continue	continue	VERB
inlawrev-2575	542	32	his	his	PRON
inlawrev-2575	542	33	education	education	NOUN
inlawrev-2575	542	34	.	.	PUNCT
inlawrev-2575	543	1	moreover	moreover	ADV
inlawrev-2575	543	2	,	,	PUNCT
inlawrev-2575	543	3	the	the	DET
inlawrev-2575	543	4	court	court	NOUN
inlawrev-2575	543	5	of	of	ADP
inlawrev-2575	543	6	appeals	appeal	NOUN
inlawrev-2575	543	7	observed	observe	VERB
inlawrev-2575	543	8	that	that	SCONJ
inlawrev-2575	543	9	the	the	DET
inlawrev-2575	543	10	physician	physician	NOUN
inlawrev-2575	543	11	received	receive	VERB
inlawrev-2575	543	12	fringe	fringe	NOUN
inlawrev-2575	543	13	benefits	benefit	NOUN
inlawrev-2575	543	14	similar	similar	ADJ
inlawrev-2575	543	15	to	to	ADP
inlawrev-2575	543	16	those	those	PRON
inlawrev-2575	543	17	of	of	ADP
inlawrev-2575	543	18	hospital	hospital	NOUN
inlawrev-2575	543	19	employees	employee	NOUN
inlawrev-2575	543	20	,	,	PUNCT
inlawrev-2575	543	21	including	include	VERB
inlawrev-2575	543	22	group	group	NOUN
inlawrev-2575	543	23	insurance	insurance	NOUN
inlawrev-2575	543	24	,	,	PUNCT
inlawrev-2575	543	25	paid	pay	VERB
inlawrev-2575	543	26	sick	sick	ADJ
inlawrev-2575	543	27	leave	leave	NOUN
inlawrev-2575	543	28	,	,	PUNCT
inlawrev-2575	543	29	laundered	launder	VERB
inlawrev-2575	543	30	uniforms	uniform	NOUN
inlawrev-2575	543	31	,	,	PUNCT
inlawrev-2575	543	32	and	and	CCONJ
inlawrev-2575	543	33	paid	pay	VERB
inlawrev-2575	543	34	vacations	vacation	NOUN
inlawrev-2575	543	35	.	.	PUNCT
inlawrev-2575	544	1	149	149	NUM
inlawrev-2575	544	2	implicitly	implicitly	ADV
inlawrev-2575	544	3	,	,	PUNCT
inlawrev-2575	544	4	the	the	DET
inlawrev-2575	544	5	,	,	PUNCT
inlawrev-2575	544	6	44680	44680	NUM
inlawrev-2575	544	7	f.2d	f.2d	X
inlawrev-2575	544	8	at	at	ADP
inlawrev-2575	544	9	513	513	NUM
inlawrev-2575	544	10	-	-	SYM
inlawrev-2575	544	11	14	14	NUM
inlawrev-2575	544	12	.	.	PUNCT
inlawrev-2575	545	1	l45	l45	PROPN
inlawrev-2575	545	2	dr	dr	PROPN
inlawrev-2575	545	3	.	.	PROPN
inlawrev-2575	545	4	field	field	PROPN
inlawrev-2575	545	5	performed	perform	VERB
inlawrev-2575	545	6	such	such	ADJ
inlawrev-2575	545	7	services	service	NOUN
inlawrev-2575	545	8	as	as	ADP
inlawrev-2575	545	9	physical	physical	ADJ
inlawrev-2575	545	10	examinations	examination	NOUN
inlawrev-2575	545	11	,	,	PUNCT
inlawrev-2575	545	12	medical	medical	ADJ
inlawrev-2575	545	13	histories	history	NOUN
inlawrev-2575	545	14	,	,	PUNCT
inlawrev-2575	545	15	diagnosis	diagnosis	NOUN
inlawrev-2575	545	16	of	of	ADP
inlawrev-2575	545	17	medical	medical	ADJ
inlawrev-2575	545	18	problems	problem	NOUN
inlawrev-2575	545	19	,	,	PUNCT
inlawrev-2575	545	20	caring	care	VERB
inlawrev-2575	545	21	for	for	ADP
inlawrev-2575	545	22	hospital	hospital	NOUN
inlawrev-2575	545	23	patients	patient	NOUN
inlawrev-2575	545	24	and	and	CCONJ
inlawrev-2575	545	25	out	out	NOUN
inlawrev-2575	545	26	-	-	PUNCT
inlawrev-2575	545	27	patients	patient	NOUN
inlawrev-2575	545	28	,	,	PUNCT
inlawrev-2575	545	29	leading	lead	VERB
inlawrev-2575	545	30	therapy	therapy	NOUN
inlawrev-2575	545	31	sessions	session	NOUN
inlawrev-2575	545	32	,	,	PUNCT
inlawrev-2575	545	33	and	and	CCONJ
inlawrev-2575	545	34	substantial	substantial	ADJ
inlawrev-2575	545	35	emergency	emergency	NOUN
inlawrev-2575	545	36	call	call	NOUN
inlawrev-2575	545	37	duty	duty	NOUN
inlawrev-2575	545	38	.	.	PUNCT
inlawrev-2575	546	1	i	i	PRON
inlawrev-2575	546	2	d.	d.	PROPN
inlawrev-2575	546	3	at	at	ADP
inlawrev-2575	546	4	513	513	NUM
inlawrev-2575	546	5	.	.	PUNCT
inlawrev-2575	547	1	"	"	PUNCT
inlawrev-2575	547	2	'	'	PUNCT
inlawrev-2575	547	3	i	i	PRON
inlawrev-2575	547	4	d.	d.	PROPN
inlawrev-2575	547	5	at	at	ADP
inlawrev-2575	547	6	514	514	NUM
inlawrev-2575	547	7	(	(	PUNCT
inlawrev-2575	547	8	citing	cite	VERB
inlawrev-2575	547	9	fisher	fisher	PROPN
inlawrev-2575	547	10	v.	v.	PROPN
inlawrev-2575	547	11	commissioner	commissioner	PROPN
inlawrev-2575	547	12	,	,	PUNCT
inlawrev-2575	547	13	56	56	NUM
inlawrev-2575	547	14	t.c	t.c	PROPN
inlawrev-2575	547	15	.	.	PROPN
inlawrev-2575	547	16	1201	1201	NUM
inlawrev-2575	547	17	(	(	PUNCT
inlawrev-2575	547	18	1971	1971	NUM
inlawrev-2575	547	19	)	)	PUNCT
inlawrev-2575	547	20	)	)	PUNCT
inlawrev-2575	547	21	.	.	PUNCT
inlawrev-2575	548	1	i47680	i47680	PROPN
inlawrev-2575	548	2	f.2d	f.2d	X
inlawrev-2575	548	3	at	at	ADP
inlawrev-2575	548	4	514	514	NUM
inlawrev-2575	548	5	(	(	PUNCT
inlawrev-2575	548	6	citing	cite	VERB
inlawrev-2575	548	7	proskey	proskey	NOUN
inlawrev-2575	548	8	v.	v.	ADP
inlawrev-2575	548	9	commissioner	commissioner	NOUN
inlawrev-2575	548	10	,	,	PUNCT
inlawrev-2575	548	11	51	51	NUM
inlawrev-2575	548	12	t.c	t.c	PROPN
inlawrev-2575	548	13	.	.	PROPN
inlawrev-2575	548	14	918	918	NUM
inlawrev-2575	548	15	,	,	PUNCT
inlawrev-2575	548	16	925	925	NUM
inlawrev-2575	548	17	(	(	PUNCT
inlawrev-2575	548	18	1969	1969	NUM
inlawrev-2575	548	19	)	)	PUNCT
inlawrev-2575	548	20	)	)	PUNCT
inlawrev-2575	548	21	.	.	PUNCT
inlawrev-2575	549	1	,	,	PUNCT
inlawrev-2575	549	2	48680	48680	NUM
inlawrev-2575	549	3	f.2d	f.2d	X
inlawrev-2575	549	4	at	at	ADP
inlawrev-2575	549	5	513	513	NUM
inlawrev-2575	549	6	-	-	SYM
inlawrev-2575	549	7	14	14	NUM
inlawrev-2575	549	8	.	.	PUNCT
inlawrev-2575	550	1	"	"	PUNCT
inlawrev-2575	550	2	'	'	PUNCT
inlawrev-2575	550	3	i	i	PRON
inlawrev-2575	550	4	d.	d.	PROPN
inlawrev-2575	550	5	at	at	ADP
inlawrev-2575	550	6	512	512	NUM
inlawrev-2575	550	7	,	,	PUNCT
inlawrev-2575	550	8	514	514	NUM
inlawrev-2575	550	9	.	.	NOUN
inlawrev-2575	550	10	340	340	NUM
inlawrev-2575	550	11	indiana	indiana	PROPN
inlawrev-2575	550	12	law	law	NOUN
inlawrev-2575	550	13	review	review	NOUN
inlawrev-2575	551	1	[	[	X
inlawrev-2575	551	2	vol	vol	NOUN
inlawrev-2575	551	3	.	.	PUNCT
inlawrev-2575	552	1	17:319	17:319	NUM
inlawrev-2575	552	2	court	court	NOUN
inlawrev-2575	552	3	reasoned	reason	VERB
inlawrev-2575	552	4	that	that	SCONJ
inlawrev-2575	552	5	an	an	DET
inlawrev-2575	552	6	individual	individual	NOUN
inlawrev-2575	552	7	who	who	PRON
inlawrev-2575	552	8	was	be	AUX
inlawrev-2575	552	9	not	not	PART
inlawrev-2575	552	10	performing	perform	VERB
inlawrev-2575	552	11	substantial	substantial	ADJ
inlawrev-2575	552	12	services	service	NOUN
inlawrev-2575	552	13	for	for	ADP
inlawrev-2575	552	14	an	an	DET
inlawrev-2575	552	15	employer	employer	NOUN
inlawrev-2575	552	16	would	would	AUX
inlawrev-2575	552	17	not	not	PART
inlawrev-2575	552	18	receive	receive	VERB
inlawrev-2575	552	19	fringe	fringe	NOUN
inlawrev-2575	552	20	benefits	benefit	NOUN
inlawrev-2575	552	21	normally	normally	ADV
inlawrev-2575	552	22	provided	provide	VERB
inlawrev-2575	552	23	to	to	ADP
inlawrev-2575	552	24	employees	employee	NOUN
inlawrev-2575	552	25	.	.	PUNCT
inlawrev-2575	553	1	finally	finally	ADV
inlawrev-2575	553	2	,	,	PUNCT
inlawrev-2575	553	3	the	the	DET
inlawrev-2575	553	4	court	court	NOUN
inlawrev-2575	553	5	noted	note	VERB
inlawrev-2575	553	6	that	that	SCONJ
inlawrev-2575	553	7	the	the	DET
inlawrev-2575	553	8	payor	payor	NOUN
inlawrev-2575	553	9	150	150	NUM
inlawrev-2575	553	10	withheld	withhold	VERB
inlawrev-2575	553	11	state	state	NOUN
inlawrev-2575	553	12	and	and	CCONJ
inlawrev-2575	553	13	federal	federal	ADJ
inlawrev-2575	553	14	income	income	NOUN
inlawrev-2575	553	15	taxes	taxis	NOUN
inlawrev-2575	553	16	and	and	CCONJ
inlawrev-2575	553	17	fica	fica	PROPN
inlawrev-2575	553	18	taxes	taxis	NOUN
inlawrev-2575	553	19	from	from	ADP
inlawrev-2575	553	20	the	the	DET
inlawrev-2575	553	21	alleged	alleged	ADJ
inlawrev-2575	553	22	scholarship	scholarship	NOUN
inlawrev-2575	553	23	payments	payment	NOUN
inlawrev-2575	553	24	to	to	ADP
inlawrev-2575	553	25	the	the	DET
inlawrev-2575	553	26	taxpayer	taxpayer	NOUN
inlawrev-2575	553	27	.	.	PUNCT
inlawrev-2575	554	1	151	151	NUM
inlawrev-2575	554	2	thus	thus	ADV
inlawrev-2575	554	3	,	,	PUNCT
inlawrev-2575	554	4	the	the	DET
inlawrev-2575	554	5	payor	payor	NOUN
inlawrev-2575	554	6	was	be	AUX
inlawrev-2575	554	7	treating	treat	VERB
inlawrev-2575	554	8	the	the	DET
inlawrev-2575	554	9	payments	payment	NOUN
inlawrev-2575	554	10	as	as	ADP
inlawrev-2575	554	11	salary	salary	NOUN
inlawrev-2575	554	12	rather	rather	ADV
inlawrev-2575	554	13	than	than	ADP
inlawrev-2575	554	14	as	as	ADP
inlawrev-2575	554	15	a	a	DET
inlawrev-2575	554	16	scholarship	scholarship	NOUN
inlawrev-2575	554	17	or	or	CCONJ
inlawrev-2575	554	18	fellowship	fellowship	NOUN
inlawrev-2575	554	19	grant	grant	NOUN
inlawrev-2575	554	20	.	.	PUNCT
inlawrev-2575	555	1	there	there	PRON
inlawrev-2575	555	2	is	be	VERB
inlawrev-2575	555	3	little	little	ADJ
inlawrev-2575	555	4	doubt	doubt	NOUN
inlawrev-2575	555	5	that	that	SCONJ
inlawrev-2575	555	6	the	the	DET
inlawrev-2575	555	7	payments	payment	NOUN
inlawrev-2575	555	8	in	in	ADP
inlawrev-2575	555	9	the	the	DET
inlawrev-2575	555	10	field	field	NOUN
inlawrev-2575	555	11	case	case	NOUN
inlawrev-2575	555	12	constituted	constitute	VERB
inlawrev-2575	555	13	compensation	compensation	NOUN
inlawrev-2575	555	14	rather	rather	ADV
inlawrev-2575	555	15	than	than	ADP
inlawrev-2575	555	16	a	a	DET
inlawrev-2575	555	17	scholarship	scholarship	NOUN
inlawrev-2575	555	18	or	or	CCONJ
inlawrev-2575	555	19	fellowship	fellowship	NOUN
inlawrev-2575	555	20	grant	grant	NOUN
inlawrev-2575	555	21	.	.	PUNCT
inlawrev-2575	556	1	in	in	ADP
inlawrev-2575	556	2	addition	addition	NOUN
inlawrev-2575	556	3	,	,	PUNCT
inlawrev-2575	556	4	most	most	ADJ
inlawrev-2575	556	5	cases	case	NOUN
inlawrev-2575	556	6	have	have	AUX
inlawrev-2575	556	7	held	hold	VERB
inlawrev-2575	556	8	that	that	SCONJ
inlawrev-2575	556	9	payments	payment	NOUN
inlawrev-2575	556	10	to	to	ADP
inlawrev-2575	556	11	medical	medical	ADJ
inlawrev-2575	556	12	residents	resident	NOUN
inlawrev-2575	556	13	do	do	AUX
inlawrev-2575	556	14	not	not	PART
inlawrev-2575	556	15	qualify	qualify	VERB
inlawrev-2575	556	16	as	as	ADP
inlawrev-2575	556	17	scholarships	scholarship	NOUN
inlawrev-2575	556	18	or	or	CCONJ
inlawrev-2575	556	19	fellowship	fellowship	NOUN
inlawrev-2575	556	20	grants	grant	NOUN
inlawrev-2575	556	21	.	.	PUNCT
inlawrev-2575	557	1	152	152	NUM
inlawrev-2575	557	2	nevertheless	nevertheless	ADV
inlawrev-2575	557	3	,	,	PUNCT
inlawrev-2575	557	4	the	the	DET
inlawrev-2575	557	5	court	court	NOUN
inlawrev-2575	557	6	of	of	ADP
inlawrev-2575	557	7	appeals	appeals	PROPN
inlawrev-2575	557	8	stated	state	VERB
inlawrev-2575	557	9	that	that	SCONJ
inlawrev-2575	557	10	it	it	PRON
inlawrev-2575	557	11	was	be	AUX
inlawrev-2575	557	12	not	not	PART
inlawrev-2575	557	13	adopting	adopt	VERB
inlawrev-2575	557	14	a	a	DET
inlawrev-2575	557	15	per	per	X
inlawrev-2575	557	16	se	se	X
inlawrev-2575	557	17	rule	rule	NOUN
inlawrev-2575	557	18	with	with	ADP
inlawrev-2575	557	19	respect	respect	NOUN
inlawrev-2575	557	20	to	to	ADP
inlawrev-2575	557	21	payments	payment	NOUN
inlawrev-2575	557	22	to	to	ADP
inlawrev-2575	557	23	medical	medical	ADJ
inlawrev-2575	557	24	residents	resident	NOUN
inlawrev-2575	557	25	,	,	PUNCT
inlawrev-2575	557	26	but	but	CCONJ
inlawrev-2575	557	27	preferred	prefer	VERB
inlawrev-2575	557	28	to	to	PART
inlawrev-2575	557	29	decide	decide	VERB
inlawrev-2575	557	30	each	each	DET
inlawrev-2575	557	31	case	case	NOUN
inlawrev-2575	557	32	on	on	ADP
inlawrev-2575	557	33	its	its	PRON
inlawrev-2575	557	34	own	own	ADJ
inlawrev-2575	557	35	facts	fact	NOUN
inlawrev-2575	557	36	.	.	PUNCT
inlawrev-2575	558	1	153	153	NUM
inlawrev-2575	558	2	,	,	PUNCT
inlawrev-2575	558	3	50northwestern	50northwestern	NUM
inlawrev-2575	558	4	university	university	PROPN
inlawrev-2575	558	5	medical	medical	ADJ
inlawrev-2575	558	6	school	school	NOUN
inlawrev-2575	558	7	made	make	VERB
inlawrev-2575	558	8	the	the	DET
inlawrev-2575	558	9	payments	payment	NOUN
inlawrev-2575	558	10	to	to	ADP
inlawrev-2575	558	11	dr	dr	PROPN
inlawrev-2575	558	12	.	.	PROPN
inlawrev-2575	558	13	fields	field	NOUN
inlawrev-2575	558	14	and	and	CCONJ
inlawrev-2575	558	15	was	be	AUX
inlawrev-2575	558	16	then	then	ADV
inlawrev-2575	558	17	reimbursed	reimburse	VERB
inlawrev-2575	558	18	by	by	ADP
inlawrev-2575	558	19	the	the	DET
inlawrev-2575	558	20	evanston	evanston	PROPN
inlawrev-2575	558	21	hospital	hospital	NOUN
inlawrev-2575	558	22	,	,	PUNCT
inlawrev-2575	558	23	a	a	DET
inlawrev-2575	558	24	related	related	ADJ
inlawrev-2575	558	25	institution	institution	NOUN
inlawrev-2575	558	26	.	.	PUNCT
inlawrev-2575	559	1	i	i	PRON
inlawrev-2575	559	2	d.	d.	PROPN
inlawrev-2575	559	3	at	at	ADP
inlawrev-2575	559	4	511	511	NUM
inlawrev-2575	559	5	n.2	n.2	NOUN
inlawrev-2575	559	6	.	.	PUNCT
inlawrev-2575	560	1	l5l	l5l	VERB
inlawrev-2575	560	2	i	i	PRON
inlawrev-2575	560	3	d.	d.	PROPN
inlawrev-2575	560	4	at	at	ADP
inlawrev-2575	560	5	512	512	NUM
inlawrev-2575	560	6	,	,	PUNCT
inlawrev-2575	560	7	514	514	NUM
inlawrev-2575	560	8	.	.	PUNCT
inlawrev-2575	561	1	is2	is2	PROPN
inlawrev-2575	561	2	see	see	PROPN
inlawrev-2575	561	3	,	,	PUNCT
inlawrev-2575	561	4	e.g.	e.g.	ADV
inlawrev-2575	561	5	,	,	PUNCT
inlawrev-2575	561	6	i	i	PRON
inlawrev-2575	561	7	d.	d.	VERB
inlawrev-2575	561	8	at	at	ADP
inlawrev-2575	561	9	513	513	NUM
inlawrev-2575	561	10	(	(	PUNCT
inlawrev-2575	561	11	citing	cite	VERB
inlawrev-2575	561	12	cooney	cooney	PROPN
inlawrev-2575	561	13	v.	v.	PROPN
inlawrev-2575	561	14	united	united	PROPN
inlawrev-2575	561	15	states	states	PROPN
inlawrev-2575	561	16	,	,	PUNCT
inlawrev-2575	561	17	630	630	NUM
inlawrev-2575	561	18	f.2d	f.2d	ADP
inlawrev-2575	561	19	438	438	NUM
inlawrev-2575	561	20	(	(	PUNCT
inlawrev-2575	561	21	6th	6th	ADJ
inlawrev-2575	561	22	cir	cir	NOUN
inlawrev-2575	561	23	.	.	PUNCT
inlawrev-2575	561	24	1980	1980	NUM
inlawrev-2575	561	25	)	)	PUNCT
inlawrev-2575	561	26	;	;	PUNCT
inlawrev-2575	561	27	meek	meek	PROPN
inlawrev-2575	561	28	v.	v.	PROPN
inlawrev-2575	561	29	united	united	PROPN
inlawrev-2575	561	30	states	states	PROPN
inlawrev-2575	561	31	,	,	PUNCT
inlawrev-2575	561	32	608	608	NUM
inlawrev-2575	561	33	f.2d	f.2d	ADP
inlawrev-2575	561	34	368	368	NUM
inlawrev-2575	561	35	(	(	PUNCT
inlawrev-2575	561	36	9th	9th	ADJ
inlawrev-2575	561	37	cir	cir	NOUN
inlawrev-2575	561	38	.	.	PUNCT
inlawrev-2575	561	39	1979	1979	NUM
inlawrev-2575	561	40	)	)	PUNCT
inlawrev-2575	561	41	;	;	PUNCT
inlawrev-2575	561	42	parr	parr	PROPN
inlawrev-2575	561	43	v.	v.	PROPN
inlawrev-2575	561	44	united	united	PROPN
inlawrev-2575	561	45	states	states	PROPN
inlawrev-2575	561	46	,	,	PUNCT
inlawrev-2575	561	47	469	469	NUM
inlawrev-2575	561	48	f.2d	f.2d	NOUN
inlawrev-2575	561	49	1156	1156	NUM
inlawrev-2575	561	50	(	(	PUNCT
inlawrev-2575	561	51	5th	5th	ADJ
inlawrev-2575	561	52	cir	cir	NOUN
inlawrev-2575	561	53	.	.	PROPN
inlawrev-2575	561	54	1972	1972	NUM
inlawrev-2575	561	55	)	)	PUNCT
inlawrev-2575	561	56	;	;	PUNCT
inlawrev-2575	561	57	hembree	hembree	PROPN
inlawrev-2575	561	58	v.	v.	PROPN
inlawrev-2575	561	59	united	united	PROPN
inlawrev-2575	561	60	states	states	PROPN
inlawrev-2575	561	61	,	,	PUNCT
inlawrev-2575	561	62	464	464	NUM
inlawrev-2575	561	63	f.2d	f.2d	NOUN
inlawrev-2575	561	64	1262	1262	NUM
inlawrev-2575	561	65	(	(	PUNCT
inlawrev-2575	561	66	4th	4th	ADJ
inlawrev-2575	561	67	cir	cir	NOUN
inlawrev-2575	561	68	.	.	PROPN
inlawrev-2575	561	69	1972	1972	NUM
inlawrev-2575	561	70	)	)	PUNCT
inlawrev-2575	561	71	;	;	PUNCT
inlawrev-2575	561	72	wertzberger	wertzberger	PROPN
inlawrev-2575	561	73	v.	v.	PROPN
inlawrev-2575	561	74	united	united	PROPN
inlawrev-2575	561	75	states	states	PROPN
inlawrev-2575	561	76	,	,	PUNCT
inlawrev-2575	561	77	441	441	NUM
inlawrev-2575	561	78	f.2d	f.2d	NOUN
inlawrev-2575	561	79	1166	1166	NUM
inlawrev-2575	561	80	(	(	PUNCT
inlawrev-2575	561	81	8th	8th	ADJ
inlawrev-2575	561	82	cir	cir	NOUN
inlawrev-2575	561	83	.	.	PROPN
inlawrev-2575	561	84	1971	1971	NUM
inlawrev-2575	561	85	)	)	PUNCT
inlawrev-2575	561	86	;	;	PUNCT
inlawrev-2575	561	87	quast	quast	VERB
inlawrev-2575	561	88	v.	v.	PROPN
inlawrev-2575	561	89	united	united	PROPN
inlawrev-2575	561	90	states	states	PROPN
inlawrev-2575	561	91	,	,	PUNCT
inlawrev-2575	561	92	428	428	NUM
inlawrev-2575	561	93	f.2d	f.2d	SYM
inlawrev-2575	561	94	750	750	NUM
inlawrev-2575	561	95	(	(	PUNCT
inlawrev-2575	561	96	8th	8th	ADJ
inlawrev-2575	561	97	cir	cir	NOUN
inlawrev-2575	561	98	.	.	PROPN
inlawrev-2575	561	99	1970	1970	NUM
inlawrev-2575	561	100	)	)	PUNCT
inlawrev-2575	561	101	;	;	PUNCT
inlawrev-2575	561	102	tobin	tobin	PROPN
inlawrev-2575	561	103	v.	v.	PROPN
inlawrev-2575	561	104	united	united	PROPN
inlawrev-2575	561	105	states	states	PROPN
inlawrev-2575	561	106	,	,	PUNCT
inlawrev-2575	561	107	323	323	NUM
inlawrev-2575	561	108	f.	f.	PROPN
inlawrev-2575	561	109	supp	supp	PROPN
inlawrev-2575	561	110	.	.	PUNCT
inlawrev-2575	562	1	239	239	NUM
inlawrev-2575	562	2	(	(	PUNCT
inlawrev-2575	562	3	s.d	s.d	PROPN
inlawrev-2575	562	4	.	.	PUNCT
inlawrev-2575	562	5	tex	tex	PROPN
inlawrev-2575	562	6	.	.	PROPN
inlawrev-2575	562	7	1971	1971	NUM
inlawrev-2575	562	8	)	)	PUNCT
inlawrev-2575	562	9	;	;	PUNCT
inlawrev-2575	562	10	kwass	kwass	VERB
inlawrev-2575	562	11	v.	v.	PROPN
inlawrev-2575	562	12	united	united	PROPN
inlawrev-2575	562	13	states	states	PROPN
inlawrev-2575	562	14	,	,	PUNCT
inlawrev-2575	562	15	319	319	NUM
inlawrev-2575	562	16	f.	f.	PROPN
inlawrev-2575	562	17	supp	supp	PROPN
inlawrev-2575	562	18	.	.	PUNCT
inlawrev-2575	563	1	186	186	NUM
inlawrev-2575	563	2	(	(	PUNCT
inlawrev-2575	563	3	e.d	e.d	PROPN
inlawrev-2575	563	4	.	.	PROPN
inlawrev-2575	563	5	mich	mich	PROPN
inlawrev-2575	563	6	.	.	PROPN
inlawrev-2575	563	7	1970	1970	NUM
inlawrev-2575	563	8	)	)	PUNCT
inlawrev-2575	563	9	;	;	PUNCT
inlawrev-2575	564	1	burstein	burstein	PROPN
inlawrev-2575	564	2	v.	v.	PROPN
inlawrev-2575	564	3	united	united	PROPN
inlawrev-2575	564	4	states	states	PROPN
inlawrev-2575	564	5	,	,	PUNCT
inlawrev-2575	564	6	622	622	NUM
inlawrev-2575	564	7	f.2d	f.2d	SYM
inlawrev-2575	564	8	529	529	NUM
inlawrev-2575	564	9	(	(	PUNCT
inlawrev-2575	564	10	ct	ct	PROPN
inlawrev-2575	564	11	.	.	PROPN
inlawrev-2575	564	12	ci	ci	PROPN
inlawrev-2575	564	13	.	.	PROPN
inlawrev-2575	564	14	1980	1980	NUM
inlawrev-2575	564	15	)	)	PUNCT
inlawrev-2575	564	16	;	;	PUNCT
inlawrev-2575	564	17	adams	adams	PROPN
inlawrev-2575	564	18	v.	v.	PROPN
inlawrev-2575	564	19	commissioner	commissioner	PROPN
inlawrev-2575	564	20	,	,	PUNCT
inlawrev-2575	564	21	71	71	NUM
inlawrev-2575	564	22	t.c	t.c	PROPN
inlawrev-2575	564	23	.	.	PROPN
inlawrev-2575	564	24	477	477	NUM
inlawrev-2575	564	25	(	(	PUNCT
inlawrev-2575	564	26	1978	1978	NUM
inlawrev-2575	564	27	)	)	PUNCT
inlawrev-2575	564	28	)	)	PUNCT
inlawrev-2575	564	29	.	.	PUNCT
inlawrev-2575	565	1	see	see	AUX
inlawrev-2575	565	2	also	also	ADV
inlawrev-2575	565	3	comment	comment	VERB
inlawrev-2575	565	4	,	,	PUNCT
inlawrev-2575	565	5	medical	medical	ADJ
inlawrev-2575	565	6	resident	resident	NOUN
inlawrev-2575	565	7	and	and	CCONJ
inlawrev-2575	565	8	section	section	NOUN
inlawrev-2575	565	9	117	117	NUM
inlawrev-2575	565	10	—	—	PUNCT
inlawrev-2575	565	11	time	time	NOUN
inlawrev-2575	565	12	for	for	ADP
inlawrev-2575	565	13	a	a	DET
inlawrev-2575	565	14	closer	close	ADJ
inlawrev-2575	565	15	examination	examination	NOUN
inlawrev-2575	565	16	,	,	PUNCT
inlawrev-2575	565	17	25	25	NUM
inlawrev-2575	565	18	st	st	PROPN
inlawrev-2575	565	19	.	.	PROPN
inlawrev-2575	565	20	louis	louis	PROPN
inlawrev-2575	565	21	u.l.j	u.l.j	NOUN
inlawrev-2575	565	22	.	.	PROPN
inlawrev-2575	566	1	117	117	NUM
inlawrev-2575	566	2	,	,	PUNCT
inlawrev-2575	566	3	118	118	NUM
inlawrev-2575	566	4	&	&	CCONJ
inlawrev-2575	566	5	n.3	n.3	PROPN
inlawrev-2575	566	6	(	(	PUNCT
inlawrev-2575	566	7	1981	1981	NUM
inlawrev-2575	566	8	)	)	PUNCT
inlawrev-2575	566	9	.	.	PUNCT
inlawrev-2575	567	1	but	but	CCONJ
inlawrev-2575	567	2	cf	cf	X
inlawrev-2575	567	3	.	.	PUNCT
inlawrev-2575	568	1	leathers	leather	NOUN
inlawrev-2575	568	2	v.	v.	ADP
inlawrev-2575	568	3	united	united	PROPN
inlawrev-2575	568	4	states	states	PROPN
inlawrev-2575	568	5	,	,	PUNCT
inlawrev-2575	568	6	471	471	NUM
inlawrev-2575	568	7	f.2d	f.2d	ADP
inlawrev-2575	568	8	856	856	NUM
inlawrev-2575	568	9	(	(	PUNCT
inlawrev-2575	568	10	8th	8th	ADJ
inlawrev-2575	568	11	cir	cir	NOUN
inlawrev-2575	568	12	.	.	PROPN
inlawrev-2575	568	13	1972	1972	NUM
inlawrev-2575	568	14	)	)	PUNCT
inlawrev-2575	568	15	(	(	PUNCT
inlawrev-2575	568	16	refusing	refuse	VERB
inlawrev-2575	568	17	to	to	PART
inlawrev-2575	568	18	reverse	reverse	VERB
inlawrev-2575	568	19	jury	jury	NOUN
inlawrev-2575	568	20	verdict	verdict	NOUN
inlawrev-2575	568	21	in	in	ADP
inlawrev-2575	568	22	favor	favor	NOUN
inlawrev-2575	568	23	of	of	ADP
inlawrev-2575	568	24	resident	resident	NOUN
inlawrev-2575	568	25	)	)	PUNCT
inlawrev-2575	568	26	,	,	PUNCT
inlawrev-2575	568	27	cert	cert	NOUN
inlawrev-2575	568	28	,	,	PUNCT
inlawrev-2575	568	29	denied	deny	VERB
inlawrev-2575	568	30	,	,	PUNCT
inlawrev-2575	568	31	412	412	NUM
inlawrev-2575	568	32	u.s	u.s	PROPN
inlawrev-2575	568	33	.	.	PROPN
inlawrev-2575	568	34	932	932	NUM
inlawrev-2575	568	35	(	(	PUNCT
inlawrev-2575	568	36	1973	1973	NUM
inlawrev-2575	568	37	)	)	PUNCT
inlawrev-2575	568	38	.	.	PUNCT
inlawrev-2575	569	1	,	,	PUNCT
inlawrev-2575	569	2	53680	53680	NUM
inlawrev-2575	569	3	f.2d	f.2d	PUNCT
inlawrev-2575	569	4	at	at	ADP
inlawrev-2575	569	5	514	514	NUM
inlawrev-2575	569	6	n.5	n.5	X
inlawrev-2575	569	7	.	.	PUNCT