id	sid	tid	token	lemma	pos
inlawrev-2625	1	1	indiana	indiana	PROPN
inlawrev-2625	1	2	law	law	PROPN
inlawrev-2625	1	3	review	review	NOUN
inlawrev-2625	1	4	xiii	xiii	PROPN
inlawrev-2625	1	5	.	.	PUNCT
inlawrev-2625	2	1	taxation	taxation	NOUN
inlawrev-2625	2	2	marc	marc	PROPN
inlawrev-2625	2	3	a.	a.	PROPN
inlawrev-2625	2	4	hetzner	hetzner	PROPN
inlawrev-2625	2	5	*	*	PROPN
inlawrev-2625	2	6	paul	paul	PROPN
inlawrev-2625	2	7	f.	f.	PROPN
inlawrev-2625	2	8	lindemann	lindemann	PROPN
inlawrev-2625	2	9	*	*	PROPN
inlawrev-2625	2	10	*	*	PUNCT
inlawrev-2625	2	11	a.	a.	NOUN
inlawrev-2625	2	12	introduction	introduction	NOUN
inlawrev-2625	2	13	this	this	DET
inlawrev-2625	2	14	survey	survey	NOUN
inlawrev-2625	2	15	article	article	NOUN
inlawrev-2625	2	16	is	be	AUX
inlawrev-2625	2	17	concerned	concern	VERB
inlawrev-2625	2	18	with	with	ADP
inlawrev-2625	2	19	recent	recent	ADJ
inlawrev-2625	2	20	developments	development	NOUN
inlawrev-2625	2	21	in	in	ADP
inlawrev-2625	2	22	the	the	DET
inlawrev-2625	2	23	area	area	NOUN
inlawrev-2625	2	24	of	of	ADP
inlawrev-2625	2	25	indiana	indiana	PROPN
inlawrev-2625	2	26	state	state	PROPN
inlawrev-2625	2	27	taxation	taxation	PROPN
inlawrev-2625	2	28	.	.	PUNCT
inlawrev-2625	2	29	included	include	VERB
inlawrev-2625	2	30	in	in	ADP
inlawrev-2625	2	31	this	this	DET
inlawrev-2625	2	32	article	article	NOUN
inlawrev-2625	2	33	are	be	AUX
inlawrev-2625	2	34	the	the	DET
inlawrev-2625	2	35	most	most	ADV
inlawrev-2625	2	36	important	important	ADJ
inlawrev-2625	2	37	cases	case	NOUN
inlawrev-2625	2	38	concerning	concern	VERB
inlawrev-2625	2	39	corporate	corporate	ADJ
inlawrev-2625	2	40	gross	gross	ADJ
inlawrev-2625	2	41	income	income	NOUN
inlawrev-2625	2	42	tax	tax	NOUN
inlawrev-2625	2	43	,	,	PUNCT
inlawrev-2625	2	44	inheritance	inheritance	NOUN
inlawrev-2625	2	45	tax	tax	NOUN
inlawrev-2625	2	46	,	,	PUNCT
inlawrev-2625	2	47	sales	sale	NOUN
inlawrev-2625	2	48	tax	tax	NOUN
inlawrev-2625	2	49	,	,	PUNCT
inlawrev-2625	2	50	and	and	CCONJ
inlawrev-2625	2	51	property	property	NOUN
inlawrev-2625	2	52	tax	tax	NOUN
inlawrev-2625	2	53	.	.	PUNCT
inlawrev-2625	3	1	of	of	ADP
inlawrev-2625	3	2	particular	particular	ADJ
inlawrev-2625	3	3	importance	importance	NOUN
inlawrev-2625	3	4	is	be	AUX
inlawrev-2625	3	5	a	a	DET
inlawrev-2625	3	6	decision	decision	NOUN
inlawrev-2625	3	7	by	by	ADP
inlawrev-2625	3	8	the	the	DET
inlawrev-2625	3	9	supreme	supreme	PROPN
inlawrev-2625	3	10	court	court	PROPN
inlawrev-2625	3	11	of	of	ADP
inlawrev-2625	3	12	indiana	indiana	PROPN
inlawrev-2625	3	13	concerning	concern	VERB
inlawrev-2625	3	14	the	the	DET
inlawrev-2625	3	15	exemption	exemption	NOUN
inlawrev-2625	3	16	from	from	ADP
inlawrev-2625	3	17	sales	sale	NOUN
inlawrev-2625	3	18	tax	tax	NOUN
inlawrev-2625	3	19	for	for	ADP
inlawrev-2625	3	20	the	the	DET
inlawrev-2625	3	21	purchase	purchase	NOUN
inlawrev-2625	3	22	of	of	ADP
inlawrev-2625	3	23	equipment	equipment	NOUN
inlawrev-2625	3	24	to	to	PART
inlawrev-2625	3	25	be	be	AUX
inlawrev-2625	3	26	directly	directly	ADV
inlawrev-2625	3	27	used	use	VERB
inlawrev-2625	3	28	in	in	ADP
inlawrev-2625	3	29	direct	direct	ADJ
inlawrev-2625	3	30	production	production	NOUN
inlawrev-2625	3	31	.	.	PUNCT
inlawrev-2625	4	1	also	also	ADV
inlawrev-2625	4	2	included	include	VERB
inlawrev-2625	4	3	in	in	ADP
inlawrev-2625	4	4	this	this	DET
inlawrev-2625	4	5	article	article	NOUN
inlawrev-2625	4	6	are	be	AUX
inlawrev-2625	4	7	recent	recent	ADJ
inlawrev-2625	4	8	statutory	statutory	ADJ
inlawrev-2625	4	9	developments	development	NOUN
inlawrev-2625	4	10	concerning	concern	VERB
inlawrev-2625	4	11	individual	individual	ADJ
inlawrev-2625	4	12	adjusted	adjust	VERB
inlawrev-2625	4	13	gross	gross	ADJ
inlawrev-2625	4	14	income	income	NOUN
inlawrev-2625	4	15	tax	tax	NOUN
inlawrev-2625	4	16	,	,	PUNCT
inlawrev-2625	4	17	corporate	corporate	ADJ
inlawrev-2625	4	18	partnerships	partnership	NOUN
inlawrev-2625	4	19	,	,	PUNCT
inlawrev-2625	4	20	small	small	ADJ
inlawrev-2625	4	21	business	business	NOUN
inlawrev-2625	4	22	corporations	corporation	NOUN
inlawrev-2625	4	23	,	,	PUNCT
inlawrev-2625	4	24	and	and	CCONJ
inlawrev-2625	4	25	the	the	DET
inlawrev-2625	4	26	county	county	NOUN
inlawrev-2625	4	27	option	option	NOUN
inlawrev-2625	4	28	income	income	NOUN
inlawrev-2625	4	29	tax	tax	NOUN
inlawrev-2625	4	30	.	.	PUNCT
inlawrev-2625	5	1	the	the	DET
inlawrev-2625	5	2	discussion	discussion	NOUN
inlawrev-2625	5	3	also	also	ADV
inlawrev-2625	5	4	includes	include	VERB
inlawrev-2625	5	5	an	an	DET
inlawrev-2625	5	6	important	important	ADJ
inlawrev-2625	5	7	administrative	administrative	ADJ
inlawrev-2625	5	8	announcement	announcement	NOUN
inlawrev-2625	5	9	pertaining	pertain	VERB
inlawrev-2625	5	10	to	to	ADP
inlawrev-2625	5	11	indiana	indiana	PROPN
inlawrev-2625	5	12	's	's	PART
inlawrev-2625	5	13	position	position	NOUN
inlawrev-2625	5	14	as	as	SCONJ
inlawrev-2625	5	15	it	it	PRON
inlawrev-2625	5	16	applies	apply	VERB
inlawrev-2625	5	17	to	to	ADP
inlawrev-2625	5	18	the	the	DET
inlawrev-2625	5	19	principles	principle	NOUN
inlawrev-2625	5	20	of	of	ADP
inlawrev-2625	5	21	unitary	unitary	ADJ
inlawrev-2625	5	22	taxation	taxation	NOUN
inlawrev-2625	5	23	to	to	ADP
inlawrev-2625	5	24	corporations	corporation	NOUN
inlawrev-2625	5	25	doing	do	VERB
inlawrev-2625	5	26	business	business	NOUN
inlawrev-2625	5	27	in	in	ADP
inlawrev-2625	5	28	indiana	indiana	PROPN
inlawrev-2625	5	29	.	.	PUNCT
inlawrev-2625	6	1	this	this	DET
inlawrev-2625	6	2	issue	issue	NOUN
inlawrev-2625	6	3	arose	arise	VERB
inlawrev-2625	6	4	after	after	ADP
inlawrev-2625	6	5	a	a	DET
inlawrev-2625	6	6	united	united	PROPN
inlawrev-2625	6	7	states	states	PROPN
inlawrev-2625	6	8	supreme	supreme	PROPN
inlawrev-2625	6	9	court	court	PROPN
inlawrev-2625	6	10	decision	decision	NOUN
inlawrev-2625	6	11	which	which	PRON
inlawrev-2625	6	12	enhanced	enhance	VERB
inlawrev-2625	6	13	the	the	DET
inlawrev-2625	6	14	authority	authority	NOUN
inlawrev-2625	6	15	of	of	ADP
inlawrev-2625	6	16	the	the	DET
inlawrev-2625	6	17	states	state	NOUN
inlawrev-2625	6	18	to	to	PART
inlawrev-2625	6	19	tax	tax	VERB
inlawrev-2625	6	20	the	the	DET
inlawrev-2625	6	21	income	income	NOUN
inlawrev-2625	6	22	of	of	ADP
inlawrev-2625	6	23	foreign	foreign	ADJ
inlawrev-2625	6	24	affiliates	affiliate	NOUN
inlawrev-2625	6	25	of	of	ADP
inlawrev-2625	6	26	corporations	corporation	NOUN
inlawrev-2625	6	27	doing	do	VERB
inlawrev-2625	6	28	business	business	NOUN
inlawrev-2625	6	29	in	in	ADP
inlawrev-2625	6	30	their	their	PRON
inlawrev-2625	6	31	state	state	NOUN
inlawrev-2625	6	32	.	.	PUNCT
inlawrev-2625	7	1	b.	b.	PROPN
inlawrev-2625	7	2	gross	gross	ADJ
inlawrev-2625	7	3	income	income	NOUN
inlawrev-2625	7	4	taxation	taxation	NOUN
inlawrev-2625	7	5	in	in	ADP
inlawrev-2625	7	6	indiana	indiana	PROPN
inlawrev-2625	7	7	department	department	PROPN
inlawrev-2625	7	8	of	of	ADP
inlawrev-2625	7	9	state	state	PROPN
inlawrev-2625	7	10	revenue	revenue	PROPN
inlawrev-2625	7	11	v.	v.	ADP
inlawrev-2625	7	12	kroger	kroger	PROPN
inlawrev-2625	7	13	co.	co.	PROPN
inlawrev-2625	7	14	,^	,^	PUNCT
inlawrev-2625	7	15	kroger	kroger	PROPN
inlawrev-2625	7	16	claimed	claim	VERB
inlawrev-2625	7	17	that	that	SCONJ
inlawrev-2625	7	18	trading	trading	NOUN
inlawrev-2625	7	19	stamps	stamp	NOUN
inlawrev-2625	7	20	given	give	VERB
inlawrev-2625	7	21	to	to	ADP
inlawrev-2625	7	22	customers	customer	NOUN
inlawrev-2625	7	23	at	at	ADP
inlawrev-2625	7	24	the	the	DET
inlawrev-2625	7	25	time	time	NOUN
inlawrev-2625	7	26	of	of	ADP
inlawrev-2625	7	27	purchase	purchase	NOUN
inlawrev-2625	7	28	reduced	reduce	VERB
inlawrev-2625	7	29	its	its	PRON
inlawrev-2625	7	30	gross	gross	ADJ
inlawrev-2625	7	31	receipts	receipt	NOUN
inlawrev-2625	7	32	and	and	CCONJ
inlawrev-2625	7	33	thereby	thereby	ADV
inlawrev-2625	7	34	subjected	subject	VERB
inlawrev-2625	7	35	only	only	ADV
inlawrev-2625	7	36	the	the	DET
inlawrev-2625	7	37	price	price	NOUN
inlawrev-2625	7	38	paid	pay	VERB
inlawrev-2625	7	39	by	by	ADP
inlawrev-2625	7	40	the	the	DET
inlawrev-2625	7	41	customer	customer	NOUN
inlawrev-2625	7	42	less	less	ADJ
inlawrev-2625	7	43	kroger	kroger	NOUN
inlawrev-2625	7	44	's	's	PART
inlawrev-2625	7	45	cost	cost	NOUN
inlawrev-2625	7	46	for	for	ADP
inlawrev-2625	7	47	the	the	DET
inlawrev-2625	7	48	trading	trading	NOUN
inlawrev-2625	7	49	stamps	stamp	NOUN
inlawrev-2625	7	50	to	to	ADP
inlawrev-2625	7	51	the	the	DET
inlawrev-2625	7	52	gross	gross	ADJ
inlawrev-2625	7	53	income	income	NOUN
inlawrev-2625	7	54	tax	tax	NOUN
inlawrev-2625	7	55	.	.	PUNCT
inlawrev-2625	8	1	the	the	DET
inlawrev-2625	8	2	indiana	indiana	PROPN
inlawrev-2625	8	3	gross	gross	ADJ
inlawrev-2625	8	4	income	income	NOUN
inlawrev-2625	8	5	tax	tax	NOUN
inlawrev-2625	8	6	act^	act^	PROPN
inlawrev-2625	8	7	provides	provide	VERB
inlawrev-2625	8	8	that	that	DET
inlawrev-2625	8	9	gross	gross	ADJ
inlawrev-2625	8	10	income	income	NOUN
inlawrev-2625	8	11	,	,	PUNCT
inlawrev-2625	8	12	except	except	SCONJ
inlawrev-2625	8	13	as	as	ADV
inlawrev-2625	8	14	otherwise	otherwise	ADV
inlawrev-2625	8	15	provided	provide	VERB
inlawrev-2625	8	16	,	,	PUNCT
inlawrev-2625	8	17	includes	include	VERB
inlawrev-2625	8	18	the	the	DET
inlawrev-2625	8	19	"	"	PUNCT
inlawrev-2625	8	20	gross	gross	ADJ
inlawrev-2625	8	21	receipts	receipt	NOUN
inlawrev-2625	8	22	of	of	ADP
inlawrev-2625	8	23	the	the	DET
inlawrev-2625	8	24	taxpayer	taxpayer	NOUN
inlawrev-2625	8	25	received	receive	VERB
inlawrev-2625	8	26	from	from	ADP
inlawrev-2625	8	27	trades	trade	NOUN
inlawrev-2625	8	28	,	,	PUNCT
inlawrev-2625	8	29	businesses	business	NOUN
inlawrev-2625	8	30	,	,	PUNCT
inlawrev-2625	8	31	or	or	CCONJ
inlawrev-2625	8	32	commerce	commerce	NOUN
inlawrev-2625	8	33	.	.	PUNCT
inlawrev-2625	9	1	"^	"^	VERB
inlawrev-2625	9	2	the	the	DET
inlawrev-2625	9	3	statute	statute	NOUN
inlawrev-2625	9	4	*	*	PUNCT
inlawrev-2625	9	5	associate	associate	NOUN
inlawrev-2625	9	6	with	with	ADP
inlawrev-2625	9	7	the	the	DET
inlawrev-2625	9	8	firm	firm	NOUN
inlawrev-2625	9	9	of	of	ADP
inlawrev-2625	9	10	krieg	krieg	PROPN
inlawrev-2625	9	11	devault	devault	PROPN
inlawrev-2625	9	12	alexander	alexander	PROPN
inlawrev-2625	9	13	&	&	CCONJ
inlawrev-2625	9	14	capehart	capehart	PROPN
inlawrev-2625	9	15	—	—	PUNCT
inlawrev-2625	9	16	indianapolis	indianapolis	PROPN
inlawrev-2625	9	17	.	.	PUNCT
inlawrev-2625	10	1	a.b	a.b	PROPN
inlawrev-2625	10	2	.	.	PROPN
inlawrev-2625	10	3	,	,	PUNCT
inlawrev-2625	10	4	indiana	indiana	PROPN
inlawrev-2625	10	5	university	university	PROPN
inlawrev-2625	10	6	,	,	PUNCT
inlawrev-2625	10	7	1975	1975	NUM
inlawrev-2625	10	8	;	;	PUNCT
inlawrev-2625	10	9	m.b.a	m.b.a	NOUN
inlawrev-2625	10	10	.	.	PROPN
inlawrev-2625	10	11	,	,	PUNCT
inlawrev-2625	10	12	1983	1983	NUM
inlawrev-2625	10	13	;	;	PUNCT
inlawrev-2625	10	14	j.d	j.d	PROPN
inlawrev-2625	10	15	.	.	PROPN
inlawrev-2625	10	16	,	,	PUNCT
inlawrev-2625	10	17	indiana	indiana	PROPN
inlawrev-2625	10	18	university	university	PROPN
inlawrev-2625	10	19	school	school	NOUN
inlawrev-2625	10	20	of	of	ADP
inlawrev-2625	10	21	law	law	NOUN
inlawrev-2625	10	22	—	—	PUNCT
inlawrev-2625	10	23	indianapolis	indianapolis	PROPN
inlawrev-2625	10	24	,	,	PUNCT
inlawrev-2625	10	25	1983	1983	NUM
inlawrev-2625	10	26	.	.	PUNCT
inlawrev-2625	11	1	*	*	PUNCT
inlawrev-2625	11	2	*	*	PUNCT
inlawrev-2625	11	3	partner	partner	NOUN
inlawrev-2625	11	4	with	with	ADP
inlawrev-2625	11	5	the	the	DET
inlawrev-2625	11	6	firm	firm	NOUN
inlawrev-2625	11	7	of	of	ADP
inlawrev-2625	11	8	krieg	krieg	PROPN
inlawrev-2625	11	9	devault	devault	PROPN
inlawrev-2625	11	10	alexander	alexander	PROPN
inlawrev-2625	11	11	&	&	CCONJ
inlawrev-2625	11	12	capehart	capehart	PROPN
inlawrev-2625	11	13	—	—	PUNCT
inlawrev-2625	11	14	indianapolis	indianapolis	PROPN
inlawrev-2625	11	15	,	,	PUNCT
inlawrev-2625	11	16	b.a	b.a	PROPN
inlawrev-2625	11	17	.	.	PROPN
inlawrev-2625	11	18	,	,	PUNCT
inlawrev-2625	11	19	valparaiso	valparaiso	PROPN
inlawrev-2625	11	20	university	university	PROPN
inlawrev-2625	11	21	,	,	PUNCT
inlawrev-2625	11	22	1970	1970	NUM
inlawrev-2625	11	23	;	;	PUNCT
inlawrev-2625	11	24	j.d	j.d	PROPN
inlawrev-2625	11	25	.	.	PROPN
inlawrev-2625	11	26	,	,	PUNCT
inlawrev-2625	11	27	indiana	indiana	PROPN
inlawrev-2625	11	28	university	university	PROPN
inlawrev-2625	11	29	school	school	NOUN
inlawrev-2625	11	30	of	of	ADP
inlawrev-2625	11	31	law	law	NOUN
inlawrev-2625	11	32	—	—	PUNCT
inlawrev-2625	11	33	indianapolis	indianapolis	PROPN
inlawrev-2625	11	34	,	,	PUNCT
inlawrev-2625	11	35	1976	1976	NUM
inlawrev-2625	11	36	.	.	PUNCT
inlawrev-2625	12	1	'	'	PUNCT
inlawrev-2625	12	2	453	453	NUM
inlawrev-2625	12	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	12	4	1175	1175	NUM
inlawrev-2625	12	5	(	(	PUNCT
inlawrev-2625	12	6	ind	ind	NOUN
inlawrev-2625	12	7	.	.	PUNCT
inlawrev-2625	13	1	ct	ct	PROPN
inlawrev-2625	13	2	.	.	PUNCT
inlawrev-2625	14	1	app	app	PROPN
inlawrev-2625	14	2	.	.	PROPN
inlawrev-2625	14	3	1983	1983	NUM
inlawrev-2625	14	4	)	)	PUNCT
inlawrev-2625	14	5	.	.	PUNCT
inlawrev-2625	15	1	^ind	^ind	X
inlawrev-2625	15	2	.	.	PUNCT
inlawrev-2625	15	3	code	code	PROPN
inlawrev-2625	15	4	§	§	PROPN
inlawrev-2625	15	5	§	§	PROPN
inlawrev-2625	15	6	6	6	NUM
inlawrev-2625	15	7	-	-	SYM
inlawrev-2625	15	8	2	2	NUM
inlawrev-2625	15	9	-	-	PUNCT
inlawrev-2625	15	10	1	1	NUM
inlawrev-2625	15	11	-	-	SYM
inlawrev-2625	15	12	1	1	NUM
inlawrev-2625	15	13	to	to	ADP
inlawrev-2625	15	14	36	36	NUM
inlawrev-2625	15	15	(	(	PUNCT
inlawrev-2625	15	16	1976	1976	NUM
inlawrev-2625	15	17	)	)	PUNCT
inlawrev-2625	15	18	(	(	PUNCT
inlawrev-2625	15	19	recodified	recodifie	VERB
inlawrev-2625	15	20	at	at	ADP
inlawrev-2625	15	21	ind	ind	PROPN
inlawrev-2625	15	22	.	.	PUNCT
inlawrev-2625	16	1	code	code	PROPN
inlawrev-2625	16	2	§	§	PROPN
inlawrev-2625	16	3	§	§	PROPN
inlawrev-2625	16	4	6	6	NUM
inlawrev-2625	16	5	-	-	SYM
inlawrev-2625	16	6	2.1	2.1	NUM
inlawrev-2625	16	7	-	-	PUNCT
inlawrev-2625	16	8	1	1	NUM
inlawrev-2625	16	9	-	-	SYM
inlawrev-2625	16	10	1	1	NUM
inlawrev-2625	16	11	to	to	PART
inlawrev-2625	16	12	6	6	NUM
inlawrev-2625	16	13	-	-	SYM
inlawrev-2625	16	14	2.18	2.18	NUM
inlawrev-2625	16	15	-	-	SYM
inlawrev-2625	16	16	10	10	NUM
inlawrev-2625	16	17	(	(	PUNCT
inlawrev-2625	16	18	1982	1982	NUM
inlawrev-2625	16	19	)	)	PUNCT
inlawrev-2625	16	20	)	)	PUNCT
inlawrev-2625	16	21	.	.	PUNCT
inlawrev-2625	17	1	many	many	ADJ
inlawrev-2625	17	2	of	of	ADP
inlawrev-2625	17	3	the	the	DET
inlawrev-2625	17	4	cases	case	NOUN
inlawrev-2625	17	5	in	in	ADP
inlawrev-2625	17	6	this	this	DET
inlawrev-2625	17	7	survey	survey	NOUN
inlawrev-2625	17	8	article	article	NOUN
inlawrev-2625	17	9	were	be	AUX
inlawrev-2625	17	10	decided	decide	VERB
inlawrev-2625	17	11	under	under	ADP
inlawrev-2625	17	12	the	the	DET
inlawrev-2625	17	13	1976	1976	NUM
inlawrev-2625	17	14	version	version	NOUN
inlawrev-2625	17	15	of	of	ADP
inlawrev-2625	17	16	the	the	DET
inlawrev-2625	17	17	indiana	indiana	PROPN
inlawrev-2625	17	18	code	code	PROPN
inlawrev-2625	17	19	.	.	PUNCT
inlawrev-2625	18	1	although	although	SCONJ
inlawrev-2625	18	2	much	much	ADJ
inlawrev-2625	18	3	of	of	ADP
inlawrev-2625	18	4	the	the	DET
inlawrev-2625	18	5	tax	tax	NOUN
inlawrev-2625	18	6	code	code	NOUN
inlawrev-2625	18	7	was	be	AUX
inlawrev-2625	18	8	recodified	recodifie	VERB
inlawrev-2625	18	9	in	in	ADP
inlawrev-2625	18	10	the	the	DET
inlawrev-2625	18	11	1982	1982	NUM
inlawrev-2625	18	12	version	version	NOUN
inlawrev-2625	18	13	,	,	PUNCT
inlawrev-2625	18	14	the	the	DET
inlawrev-2625	18	15	changes	change	NOUN
inlawrev-2625	18	16	,	,	PUNCT
inlawrev-2625	18	17	except	except	SCONJ
inlawrev-2625	18	18	where	where	SCONJ
inlawrev-2625	18	19	noted	note	VERB
inlawrev-2625	18	20	,	,	PUNCT
inlawrev-2625	18	21	were	be	AUX
inlawrev-2625	18	22	not	not	PART
inlawrev-2625	18	23	substantial	substantial	ADJ
inlawrev-2625	18	24	,	,	PUNCT
inlawrev-2625	18	25	and	and	CCONJ
inlawrev-2625	18	26	the	the	DET
inlawrev-2625	18	27	current	current	ADJ
inlawrev-2625	18	28	version	version	NOUN
inlawrev-2625	18	29	is	be	AUX
inlawrev-2625	18	30	cited	cite	VERB
inlawrev-2625	18	31	parenthetically	parenthetically	ADV
inlawrev-2625	18	32	where	where	SCONJ
inlawrev-2625	18	33	the	the	DET
inlawrev-2625	18	34	applicable	applicable	ADJ
inlawrev-2625	18	35	code	code	NOUN
inlawrev-2625	18	36	section	section	NOUN
inlawrev-2625	18	37	has	have	AUX
inlawrev-2625	18	38	been	be	AUX
inlawrev-2625	18	39	replaced	replace	VERB
inlawrev-2625	18	40	.	.	PUNCT
inlawrev-2625	19	1	'	'	PUNCT
inlawrev-2625	19	2	ind	ind	NOUN
inlawrev-2625	19	3	.	.	PUNCT
inlawrev-2625	20	1	code	code	PROPN
inlawrev-2625	20	2	§	§	PROPN
inlawrev-2625	20	3	6	6	NUM
inlawrev-2625	20	4	-	-	SYM
inlawrev-2625	20	5	2	2	NUM
inlawrev-2625	20	6	-	-	PUNCT
inlawrev-2625	20	7	l	l	NOUN
inlawrev-2625	20	8	-	-	PUNCT
inlawrev-2625	20	9	l(m	l(m	PROPN
inlawrev-2625	20	10	)	)	PUNCT
inlawrev-2625	20	11	(	(	PUNCT
inlawrev-2625	20	12	1976	1976	NUM
inlawrev-2625	20	13	)	)	PUNCT
inlawrev-2625	20	14	(	(	PUNCT
inlawrev-2625	20	15	recodified	recodifie	VERB
inlawrev-2625	20	16	at	at	ADP
inlawrev-2625	20	17	ind	ind	PROPN
inlawrev-2625	20	18	.	.	PUNCT
inlawrev-2625	21	1	code	code	PROPN
inlawrev-2625	21	2	§	§	PROPN
inlawrev-2625	21	3	6	6	NUM
inlawrev-2625	21	4	-	-	SYM
inlawrev-2625	21	5	2.1	2.1	NUM
inlawrev-2625	21	6	-	-	PUNCT
inlawrev-2625	21	7	l-2(a)(l	l-2(a)(l	NOUN
inlawrev-2625	21	8	)	)	PUNCT
inlawrev-2625	21	9	(	(	PUNCT
inlawrev-2625	21	10	supp	supp	PROPN
inlawrev-2625	21	11	.	.	PUNCT
inlawrev-2625	21	12	1984	1984	NUM
inlawrev-2625	21	13	)	)	PUNCT
inlawrev-2625	21	14	)	)	PUNCT
inlawrev-2625	21	15	.	.	PUNCT
inlawrev-2625	22	1	389	389	NUM
inlawrev-2625	22	2	390	390	NUM
inlawrev-2625	22	3	indiana	indiana	PROPN
inlawrev-2625	22	4	law	law	PROPN
inlawrev-2625	22	5	review	review	NOUN
inlawrev-2625	22	6	[	[	X
inlawrev-2625	22	7	vol	vol	NOUN
inlawrev-2625	22	8	.	.	PUNCT
inlawrev-2625	22	9	18:389	18:389	NOUN
inlawrev-2625	22	10	also	also	ADV
inlawrev-2625	22	11	provides	provide	VERB
inlawrev-2625	22	12	a	a	DET
inlawrev-2625	22	13	specific	specific	ADJ
inlawrev-2625	22	14	exclusion	exclusion	NOUN
inlawrev-2625	22	15	for	for	ADP
inlawrev-2625	22	16	the	the	DET
inlawrev-2625	22	17	amount	amount	NOUN
inlawrev-2625	22	18	of	of	ADP
inlawrev-2625	22	19	"	"	PUNCT
inlawrev-2625	22	20	cash	cash	NOUN
inlawrev-2625	22	21	discounts	discount	NOUN
inlawrev-2625	22	22	allowed	allow	VERB
inlawrev-2625	22	23	and	and	CCONJ
inlawrev-2625	22	24	taken	take	VERB
inlawrev-2625	22	25	on	on	ADP
inlawrev-2625	22	26	sales	sale	NOUN
inlawrev-2625	22	27	.	.	PUNCT
inlawrev-2625	22	28	'	'	PUNCT
inlawrev-2625	23	1	"	"	PUNCT
inlawrev-2625	23	2	^	^	PUNCT
inlawrev-2625	23	3	kroger	kroger	PROPN
inlawrev-2625	23	4	argued	argue	VERB
inlawrev-2625	23	5	that	that	SCONJ
inlawrev-2625	23	6	giving	give	VERB
inlawrev-2625	23	7	top	top	ADJ
inlawrev-2625	23	8	value	value	NOUN
inlawrev-2625	23	9	trading	trading	NOUN
inlawrev-2625	23	10	stamps	stamp	NOUN
inlawrev-2625	23	11	to	to	ADP
inlawrev-2625	23	12	its	its	PRON
inlawrev-2625	23	13	customers	customer	NOUN
inlawrev-2625	23	14	who	who	PRON
inlawrev-2625	23	15	could	could	AUX
inlawrev-2625	23	16	redeem	redeem	VERB
inlawrev-2625	23	17	the	the	DET
inlawrev-2625	23	18	stamps	stamp	NOUN
inlawrev-2625	23	19	for	for	ADP
inlawrev-2625	23	20	merchandise	merchandise	NOUN
inlawrev-2625	23	21	or	or	CCONJ
inlawrev-2625	23	22	,	,	PUNCT
inlawrev-2625	23	23	pursuant	pursuant	ADJ
inlawrev-2625	23	24	to	to	ADP
inlawrev-2625	23	25	state	state	NOUN
inlawrev-2625	23	26	law	law	NOUN
inlawrev-2625	23	27	,	,	PUNCT
inlawrev-2625	23	28	receive	receive	VERB
inlawrev-2625	23	29	cash	cash	NOUN
inlawrev-2625	23	30	based	base	VERB
inlawrev-2625	23	31	on	on	ADP
inlawrev-2625	23	32	their	their	PRON
inlawrev-2625	23	33	cash	cash	NOUN
inlawrev-2625	23	34	redemption	redemption	NOUN
inlawrev-2625	23	35	value	value	NOUN
inlawrev-2625	23	36	from	from	ADP
inlawrev-2625	23	37	kroger	kroger	NOUN
inlawrev-2625	23	38	or	or	CCONJ
inlawrev-2625	23	39	top	top	ADJ
inlawrev-2625	23	40	value^	value^	ADP
inlawrev-2625	23	41	reduced	reduce	VERB
inlawrev-2625	23	42	kroger	kroger	NOUN
inlawrev-2625	23	43	's	's	PART
inlawrev-2625	23	44	"	"	PUNCT
inlawrev-2625	23	45	gross	gross	ADJ
inlawrev-2625	23	46	receipts	receipt	NOUN
inlawrev-2625	23	47	.	.	PUNCT
inlawrev-2625	23	48	"	"	PUNCT
inlawrev-2625	24	1	the	the	DET
inlawrev-2625	24	2	department	department	PROPN
inlawrev-2625	24	3	of	of	ADP
inlawrev-2625	24	4	revenue	revenue	NOUN
inlawrev-2625	24	5	claimed	claim	VERB
inlawrev-2625	24	6	that	that	SCONJ
inlawrev-2625	24	7	the	the	DET
inlawrev-2625	24	8	issuance	issuance	NOUN
inlawrev-2625	24	9	of	of	ADP
inlawrev-2625	24	10	the	the	DET
inlawrev-2625	24	11	trading	trading	NOUN
inlawrev-2625	24	12	stamps	stamp	NOUN
inlawrev-2625	24	13	was	be	AUX
inlawrev-2625	24	14	not	not	PART
inlawrev-2625	24	15	a	a	DET
inlawrev-2625	24	16	cash	cash	NOUN
inlawrev-2625	24	17	discount	discount	NOUN
inlawrev-2625	24	18	but	but	CCONJ
inlawrev-2625	24	19	a	a	DET
inlawrev-2625	24	20	"	"	PUNCT
inlawrev-2625	24	21	cost	cost	NOUN
inlawrev-2625	24	22	of	of	ADP
inlawrev-2625	24	23	doing	do	VERB
inlawrev-2625	24	24	business	business	NOUN
inlawrev-2625	24	25	.	.	PUNCT
inlawrev-2625	25	1	"^	"^	PUNCT
inlawrev-2625	25	2	the	the	DET
inlawrev-2625	25	3	department	department	NOUN
inlawrev-2625	25	4	found	find	VERB
inlawrev-2625	25	5	the	the	DET
inlawrev-2625	25	6	distribution	distribution	NOUN
inlawrev-2625	25	7	of	of	ADP
inlawrev-2625	25	8	trading	trading	NOUN
inlawrev-2625	25	9	stamps	stamp	NOUN
inlawrev-2625	25	10	to	to	PART
inlawrev-2625	25	11	be	be	AUX
inlawrev-2625	25	12	more	more	ADJ
inlawrev-2625	25	13	in	in	ADP
inlawrev-2625	25	14	the	the	DET
inlawrev-2625	25	15	nature	nature	NOUN
inlawrev-2625	25	16	of	of	ADP
inlawrev-2625	25	17	an	an	DET
inlawrev-2625	25	18	"	"	PUNCT
inlawrev-2625	25	19	advertising	advertising	NOUN
inlawrev-2625	25	20	ploy	ploy	NOUN
inlawrev-2625	25	21	,	,	PUNCT
inlawrev-2625	25	22	"	"	PUNCT
inlawrev-2625	25	23	not	not	PART
inlawrev-2625	25	24	a	a	DET
inlawrev-2625	25	25	cash	cash	NOUN
inlawrev-2625	25	26	discount	discount	NOUN
inlawrev-2625	25	27	to	to	ADP
inlawrev-2625	25	28	kroger	kroger	PROPN
inlawrev-2625	25	29	customers.^	customers.^	NOUN
inlawrev-2625	25	30	the	the	DET
inlawrev-2625	25	31	court	court	NOUN
inlawrev-2625	25	32	stated	state	VERB
inlawrev-2625	25	33	it	it	PRON
inlawrev-2625	25	34	had	have	AUX
inlawrev-2625	25	35	not	not	PART
inlawrev-2625	25	36	previously	previously	ADV
inlawrev-2625	25	37	addressed	address	VERB
inlawrev-2625	25	38	this	this	DET
inlawrev-2625	25	39	precise	precise	ADJ
inlawrev-2625	25	40	issue	issue	NOUN
inlawrev-2625	25	41	and	and	CCONJ
inlawrev-2625	25	42	found	find	VERB
inlawrev-2625	25	43	most	most	ADV
inlawrev-2625	25	44	closely	closely	ADV
inlawrev-2625	25	45	analogous	analogous	ADJ
inlawrev-2625	25	46	to	to	ADP
inlawrev-2625	25	47	it	it	PRON
inlawrev-2625	25	48	the	the	DET
inlawrev-2625	25	49	case	case	NOUN
inlawrev-2625	25	50	of	of	ADP
inlawrev-2625	25	51	indiana	indiana	PROPN
inlawrev-2625	25	52	department	department	PROPN
inlawrev-2625	25	53	of	of	ADP
inlawrev-2625	25	54	state	state	PROPN
inlawrev-2625	25	55	revenue	revenue	NOUN
inlawrev-2625	25	56	v.	v.	ADP
inlawrev-2625	25	57	marsh	marsh	ADJ
inlawrev-2625	25	58	supermarkets	supermarket	NOUN
inlawrev-2625	25	59	,	,	PUNCT
inlawrev-2625	25	60	inc.^	inc.^	PROPN
inlawrev-2625	25	61	although	although	SCONJ
inlawrev-2625	25	62	marsh	marsh	PROPN
inlawrev-2625	25	63	involved	involve	VERB
inlawrev-2625	25	64	a	a	DET
inlawrev-2625	25	65	question	question	NOUN
inlawrev-2625	25	66	under	under	ADP
inlawrev-2625	25	67	sales	sale	NOUN
inlawrev-2625	25	68	tax	tax	NOUN
inlawrev-2625	25	69	law	law	NOUN
inlawrev-2625	25	70	,	,	PUNCT
inlawrev-2625	25	71	the	the	DET
inlawrev-2625	25	72	central	central	ADJ
inlawrev-2625	25	73	issue	issue	NOUN
inlawrev-2625	25	74	was	be	AUX
inlawrev-2625	25	75	whether	whether	SCONJ
inlawrev-2625	25	76	or	or	CCONJ
inlawrev-2625	25	77	not	not	PART
inlawrev-2625	25	78	the	the	DET
inlawrev-2625	25	79	distribution	distribution	NOUN
inlawrev-2625	25	80	of	of	ADP
inlawrev-2625	25	81	coupons	coupon	NOUN
inlawrev-2625	25	82	to	to	ADP
inlawrev-2625	25	83	customers	customer	NOUN
inlawrev-2625	25	84	,	,	PUNCT
inlawrev-2625	25	85	entithng	entithng	VERB
inlawrev-2625	25	86	them	they	PRON
inlawrev-2625	25	87	to	to	ADP
inlawrev-2625	25	88	discounts	discount	NOUN
inlawrev-2625	25	89	on	on	ADP
inlawrev-2625	25	90	certain	certain	ADJ
inlawrev-2625	25	91	marsh	marsh	ADJ
inlawrev-2625	25	92	items	item	NOUN
inlawrev-2625	25	93	,	,	PUNCT
inlawrev-2625	25	94	reduced	reduce	VERB
inlawrev-2625	25	95	the	the	DET
inlawrev-2625	25	96	amount	amount	NOUN
inlawrev-2625	25	97	of	of	ADP
inlawrev-2625	25	98	the	the	DET
inlawrev-2625	25	99	sale	sale	NOUN
inlawrev-2625	25	100	subject	subject	NOUN
inlawrev-2625	25	101	to	to	ADP
inlawrev-2625	25	102	sales	sale	NOUN
inlawrev-2625	25	103	tax	tax	NOUN
inlawrev-2625	25	104	to	to	ADP
inlawrev-2625	25	105	the	the	DET
inlawrev-2625	25	106	price	price	NOUN
inlawrev-2625	25	107	less	less	ADJ
inlawrev-2625	25	108	the	the	DET
inlawrev-2625	25	109	discount	discount	NOUN
inlawrev-2625	25	110	distributed	distribute	VERB
inlawrev-2625	25	111	to	to	ADP
inlawrev-2625	25	112	the	the	DET
inlawrev-2625	25	113	customer	customer	NOUN
inlawrev-2625	25	114	.	.	PUNCT
inlawrev-2625	26	1	the	the	DET
inlawrev-2625	26	2	court	court	NOUN
inlawrev-2625	26	3	stated	state	VERB
inlawrev-2625	26	4	that	that	SCONJ
inlawrev-2625	26	5	in	in	ADP
inlawrev-2625	26	6	marsh	marsh	PROPN
inlawrev-2625	26	7	it	it	PRON
inlawrev-2625	26	8	had	have	AUX
inlawrev-2625	26	9	found	find	VERB
inlawrev-2625	26	10	in	in	ADP
inlawrev-2625	26	11	favor	favor	NOUN
inlawrev-2625	26	12	of	of	ADP
inlawrev-2625	26	13	the	the	DET
inlawrev-2625	26	14	taxpayer	taxpayer	NOUN
inlawrev-2625	26	15	because	because	SCONJ
inlawrev-2625	26	16	the	the	DET
inlawrev-2625	26	17	coupons	coupon	NOUN
inlawrev-2625	26	18	'	'	PART
inlawrev-2625	26	19	"	"	PUNCT
inlawrev-2625	26	20	effect	effect	NOUN
inlawrev-2625	26	21	was	be	AUX
inlawrev-2625	26	22	to	to	PART
inlawrev-2625	26	23	lower	lower	VERB
inlawrev-2625	26	24	the	the	DET
inlawrev-2625	26	25	price	price	NOUN
inlawrev-2625	26	26	paid	pay	VERB
inlawrev-2625	26	27	by	by	ADP
inlawrev-2625	26	28	customers	customer	NOUN
inlawrev-2625	26	29	.	.	PUNCT
inlawrev-2625	27	1	"^	"^	PUNCT
inlawrev-2625	27	2	the	the	DET
inlawrev-2625	27	3	court	court	NOUN
inlawrev-2625	27	4	noted	note	VERB
inlawrev-2625	27	5	that	that	SCONJ
inlawrev-2625	27	6	it	it	PRON
inlawrev-2625	27	7	also	also	ADV
inlawrev-2625	27	8	had	have	AUX
inlawrev-2625	27	9	held	hold	VERB
inlawrev-2625	27	10	that	that	PRON
inlawrev-2625	27	11	supplier	supplier	NOUN
inlawrev-2625	27	12	discounts	discount	NOUN
inlawrev-2625	27	13	were	be	AUX
inlawrev-2625	27	14	exempt	exempt	ADJ
inlawrev-2625	27	15	from	from	ADP
inlawrev-2625	27	16	sales	sale	NOUN
inlawrev-2625	27	17	tax	tax	NOUN
inlawrev-2625	27	18	because	because	SCONJ
inlawrev-2625	27	19	they	they	PRON
inlawrev-2625	27	20	lowered	lower	VERB
inlawrev-2625	27	21	the	the	DET
inlawrev-2625	27	22	price	price	NOUN
inlawrev-2625	27	23	paid	pay	VERB
inlawrev-2625	27	24	by	by	ADP
inlawrev-2625	27	25	the	the	DET
inlawrev-2625	27	26	taxpayer	taxpayer	NOUN
inlawrev-2625	27	27	to	to	ADP
inlawrev-2625	27	28	its	its	PRON
inlawrev-2625	27	29	supplier	supplier	NOUN
inlawrev-2625	27	30	and	and	CCONJ
inlawrev-2625	27	31	therefore	therefore	ADV
inlawrev-2625	27	32	did	do	AUX
inlawrev-2625	27	33	not	not	PART
inlawrev-2625	27	34	contribute	contribute	VERB
inlawrev-2625	27	35	to	to	ADP
inlawrev-2625	27	36	marsh	marsh	PROPN
inlawrev-2625	27	37	's	's	PART
inlawrev-2625	27	38	gross	gross	ADJ
inlawrev-2625	27	39	income	income	NOUN
inlawrev-2625	27	40	.	.	PUNCT
inlawrev-2625	27	41	'	'	PUNCT
inlawrev-2625	28	1	°	°	PRON
inlawrev-2625	28	2	in	in	ADP
inlawrev-2625	28	3	kroger	kroger	NOUN
inlawrev-2625	28	4	,	,	PUNCT
inlawrev-2625	28	5	the	the	DET
inlawrev-2625	28	6	court	court	NOUN
inlawrev-2625	28	7	recognized	recognize	VERB
inlawrev-2625	28	8	that	that	SCONJ
inlawrev-2625	28	9	marsh	marsh	PROPN
inlawrev-2625	28	10	was	be	AUX
inlawrev-2625	28	11	distinguishable	distinguishable	ADJ
inlawrev-2625	28	12	in	in	SCONJ
inlawrev-2625	28	13	that	that	SCONJ
inlawrev-2625	28	14	it	it	PRON
inlawrev-2625	28	15	was	be	AUX
inlawrev-2625	28	16	a	a	DET
inlawrev-2625	28	17	sales	sale	NOUN
inlawrev-2625	28	18	tax	tax	NOUN
inlawrev-2625	28	19	case	case	NOUN
inlawrev-2625	28	20	,	,	PUNCT
inlawrev-2625	28	21	the	the	DET
inlawrev-2625	28	22	discounts	discount	NOUN
inlawrev-2625	28	23	were	be	AUX
inlawrev-2625	28	24	"	"	PUNCT
inlawrev-2625	28	25	received	receive	VERB
inlawrev-2625	28	26	"	"	PUNCT
inlawrev-2625	28	27	by	by	ADP
inlawrev-2625	28	28	marsh	marsh	PROPN
inlawrev-2625	28	29	and	and	CCONJ
inlawrev-2625	28	30	not	not	PART
inlawrev-2625	28	31	its	its	PRON
inlawrev-2625	28	32	customers	customer	NOUN
inlawrev-2625	28	33	,	,	PUNCT
inlawrev-2625	28	34	and	and	CCONJ
inlawrev-2625	28	35	the	the	DET
inlawrev-2625	28	36	discounts	discount	NOUN
inlawrev-2625	28	37	clearly	clearly	ADV
inlawrev-2625	28	38	reduced	reduce	VERB
inlawrev-2625	28	39	the	the	DET
inlawrev-2625	28	40	price	price	NOUN
inlawrev-2625	28	41	paid	pay	VERB
inlawrev-2625	28	42	to	to	PART
inlawrev-2625	28	43	marsh	marsh	VERB
inlawrev-2625	28	44	.	.	PUNCT
inlawrev-2625	29	1	'	'	PUNCT
inlawrev-2625	29	2	•	•	X
inlawrev-2625	29	3	in	in	ADP
inlawrev-2625	29	4	reviewing	review	VERB
inlawrev-2625	29	5	similar	similar	ADJ
inlawrev-2625	29	6	cases	case	NOUN
inlawrev-2625	29	7	of	of	ADP
inlawrev-2625	29	8	other	other	ADJ
inlawrev-2625	29	9	jurisdictions	jurisdiction	NOUN
inlawrev-2625	29	10	,	,	PUNCT
inlawrev-2625	29	11	the	the	DET
inlawrev-2625	29	12	court	court	NOUN
inlawrev-2625	29	13	noted	note	VERB
inlawrev-2625	29	14	a	a	DET
inlawrev-2625	29	15	crucial	crucial	ADJ
inlawrev-2625	29	16	distinction	distinction	NOUN
inlawrev-2625	29	17	with	with	ADP
inlawrev-2625	29	18	respect	respect	NOUN
inlawrev-2625	29	19	to	to	ADP
inlawrev-2625	29	20	these	these	DET
inlawrev-2625	29	21	cases	case	NOUN
inlawrev-2625	29	22	and	and	CCONJ
inlawrev-2625	29	23	indiana	indiana	PROPN
inlawrev-2625	29	24	law	law	PROPN
inlawrev-2625	29	25	which	which	PRON
inlawrev-2625	29	26	requires	require	VERB
inlawrev-2625	29	27	that	that	SCONJ
inlawrev-2625	29	28	the	the	DET
inlawrev-2625	29	29	trading	trading	NOUN
inlawrev-2625	29	30	stamps	stamp	NOUN
inlawrev-2625	29	31	of	of	ADP
inlawrev-2625	29	32	kroger	kroger	NOUN
inlawrev-2625	29	33	must	must	AUX
inlawrev-2625	29	34	be	be	AUX
inlawrev-2625	29	35	redeemable	redeemable	ADJ
inlawrev-2625	29	36	for	for	ADP
inlawrev-2625	29	37	cash	cash	NOUN
inlawrev-2625	29	38	.	.	PUNCT
inlawrev-2625	30	1	'^	'^	NOUN
inlawrev-2625	30	2	this	this	PRON
inlawrev-2625	30	3	caused	cause	VERB
inlawrev-2625	30	4	the	the	DET
inlawrev-2625	30	5	court	court	NOUN
inlawrev-2625	30	6	to	to	PART
inlawrev-2625	30	7	conclude	conclude	VERB
inlawrev-2625	30	8	that	that	SCONJ
inlawrev-2625	30	9	the	the	DET
inlawrev-2625	30	10	issuance	issuance	NOUN
inlawrev-2625	30	11	by	by	ADP
inlawrev-2625	30	12	kroger	kroger	NOUN
inlawrev-2625	30	13	of	of	ADP
inlawrev-2625	30	14	the	the	DET
inlawrev-2625	30	15	top	top	ADJ
inlawrev-2625	30	16	value	value	NOUN
inlawrev-2625	30	17	trading	trading	NOUN
inlawrev-2625	30	18	stamps	stamp	NOUN
inlawrev-2625	30	19	was	be	AUX
inlawrev-2625	30	20	a	a	DET
inlawrev-2625	30	21	"	"	PUNCT
inlawrev-2625	30	22	cash	cash	NOUN
inlawrev-2625	30	23	discount	discount	NOUN
inlawrev-2625	30	24	.	.	PUNCT
inlawrev-2625	31	1	"'^	"'^	PUNCT
inlawrev-2625	31	2	the	the	DET
inlawrev-2625	31	3	court	court	NOUN
inlawrev-2625	31	4	concluded	conclude	VERB
inlawrev-2625	31	5	that	that	SCONJ
inlawrev-2625	31	6	even	even	ADV
inlawrev-2625	31	7	without	without	ADP
inlawrev-2625	31	8	the	the	DET
inlawrev-2625	31	9	existence	existence	NOUN
inlawrev-2625	31	10	of	of	ADP
inlawrev-2625	31	11	the	the	DET
inlawrev-2625	31	12	specific	specific	ADJ
inlawrev-2625	31	13	statute	statute	NOUN
inlawrev-2625	31	14	requiring	require	VERB
inlawrev-2625	31	15	that	that	SCONJ
inlawrev-2625	31	16	the	the	DET
inlawrev-2625	31	17	stamps	stamp	NOUN
inlawrev-2625	31	18	be	be	VERB
inlawrev-2625	31	19	redeemable	redeemable	ADJ
inlawrev-2625	31	20	for	for	ADP
inlawrev-2625	31	21	cash	cash	NOUN
inlawrev-2625	31	22	it	it	PRON
inlawrev-2625	31	23	would	would	AUX
inlawrev-2625	31	24	have	have	VERB
inlawrev-2625	31	25	,	,	PUNCT
inlawrev-2625	31	26	nevertheless	nevertheless	ADV
inlawrev-2625	31	27	,	,	PUNCT
inlawrev-2625	31	28	held	hold	VERB
inlawrev-2625	31	29	that	that	SCONJ
inlawrev-2625	31	30	the	the	DET
inlawrev-2625	31	31	stamps	stamp	NOUN
inlawrev-2625	31	32	represented	represent	VERB
inlawrev-2625	31	33	a	a	DET
inlawrev-2625	31	34	cash	cash	NOUN
inlawrev-2625	31	35	discount	discount	NOUN
inlawrev-2625	31	36	.	.	PUNCT
inlawrev-2625	32	1	"^	"^	PROPN
inlawrev-2625	32	2	^nd	^nd	PROPN
inlawrev-2625	32	3	.	.	PUNCT
inlawrev-2625	32	4	code	code	PROPN
inlawrev-2625	32	5	§	§	PROPN
inlawrev-2625	32	6	6	6	NUM
inlawrev-2625	32	7	-	-	SYM
inlawrev-2625	32	8	2	2	NUM
inlawrev-2625	32	9	-	-	PUNCT
inlawrev-2625	32	10	l	l	NOUN
inlawrev-2625	32	11	-	-	PUNCT
inlawrev-2625	32	12	l(m	l(m	PROPN
inlawrev-2625	32	13	)	)	PUNCT
inlawrev-2625	32	14	(	(	PUNCT
inlawrev-2625	32	15	1976	1976	NUM
inlawrev-2625	32	16	)	)	PUNCT
inlawrev-2625	32	17	(	(	PUNCT
inlawrev-2625	32	18	recodified	recodifie	VERB
inlawrev-2625	32	19	at	at	ADP
inlawrev-2625	32	20	ind	ind	PROPN
inlawrev-2625	32	21	.	.	PUNCT
inlawrev-2625	33	1	code	code	PROPN
inlawrev-2625	33	2	§	§	PROPN
inlawrev-2625	33	3	6	6	NUM
inlawrev-2625	33	4	-	-	SYM
inlawrev-2625	33	5	2.1	2.1	NUM
inlawrev-2625	33	6	-	-	PUNCT
inlawrev-2625	33	7	l-2(c)(ll	l-2(c)(ll	NOUN
inlawrev-2625	33	8	)	)	PUNCT
inlawrev-2625	33	9	(	(	PUNCT
inlawrev-2625	33	10	supp	supp	PROPN
inlawrev-2625	33	11	.	.	PUNCT
inlawrev-2625	33	12	1984	1984	NUM
inlawrev-2625	33	13	)	)	PUNCT
inlawrev-2625	33	14	)	)	PUNCT
inlawrev-2625	33	15	.	.	PUNCT
inlawrev-2625	34	1	'	'	PUNCT
inlawrev-2625	34	2	ind	ind	NOUN
inlawrev-2625	34	3	.	.	PUNCT
inlawrev-2625	35	1	code	code	PROPN
inlawrev-2625	35	2	§	§	PROPN
inlawrev-2625	35	3	24	24	NUM
inlawrev-2625	35	4	-	-	PUNCT
inlawrev-2625	35	5	4	4	NUM
inlawrev-2625	35	6	-	-	PUNCT
inlawrev-2625	35	7	2	2	NUM
inlawrev-2625	35	8	-	-	SYM
inlawrev-2625	35	9	3	3	NUM
inlawrev-2625	35	10	(	(	PUNCT
inlawrev-2625	35	11	1982	1982	NUM
inlawrev-2625	35	12	)	)	PUNCT
inlawrev-2625	35	13	.	.	PUNCT
inlawrev-2625	36	1	h53	h53	PROPN
inlawrev-2625	36	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	36	3	at	at	ADP
inlawrev-2625	36	4	1177	1177	NUM
inlawrev-2625	36	5	.	.	PUNCT
inlawrev-2625	37	1	'	'	PUNCT
inlawrev-2625	37	2	i	i	PRON
inlawrev-2625	37	3	d.	d.	PROPN
inlawrev-2625	37	4	m12	m12	PROPN
inlawrev-2625	37	5	n.e.2d	n.e.2d	PROPN
inlawrev-2625	37	6	261	261	NUM
inlawrev-2625	37	7	(	(	PUNCT
inlawrev-2625	37	8	ind	ind	NOUN
inlawrev-2625	37	9	.	.	PUNCT
inlawrev-2625	38	1	ct	ct	PROPN
inlawrev-2625	38	2	.	.	PUNCT
inlawrev-2625	39	1	app	app	PROPN
inlawrev-2625	39	2	.	.	PROPN
inlawrev-2625	39	3	1980	1980	NUM
inlawrev-2625	39	4	)	)	PUNCT
inlawrev-2625	39	5	.	.	PUNCT
inlawrev-2625	40	1	''	''	PUNCT
inlawrev-2625	40	2	453	453	NUM
inlawrev-2625	40	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	40	4	at	at	ADP
inlawrev-2625	40	5	1177	1177	NUM
inlawrev-2625	40	6	.	.	PUNCT
inlawrev-2625	41	1	''	''	PUNCT
inlawrev-2625	41	2	i	i	PRON
inlawrev-2625	41	3	d.	d.	PROPN
inlawrev-2625	41	4	at	at	ADP
inlawrev-2625	41	5	1178	1178	NUM
inlawrev-2625	41	6	.	.	PUNCT
inlawrev-2625	42	1	'	'	PUNCT
inlawrev-2625	42	2	ud	ud	INTJ
inlawrev-2625	42	3	.	.	PUNCT
inlawrev-2625	43	1	(	(	PUNCT
inlawrev-2625	43	2	citing	cite	VERB
inlawrev-2625	43	3	ind	ind	NOUN
inlawrev-2625	43	4	.	.	PUNCT
inlawrev-2625	44	1	code	code	PROPN
inlawrev-2625	44	2	§	§	PROPN
inlawrev-2625	44	3	24	24	NUM
inlawrev-2625	44	4	-	-	PUNCT
inlawrev-2625	44	5	4	4	NUM
inlawrev-2625	44	6	-	-	PUNCT
inlawrev-2625	44	7	2	2	NUM
inlawrev-2625	44	8	-	-	SYM
inlawrev-2625	44	9	2	2	NUM
inlawrev-2625	44	10	(	(	PUNCT
inlawrev-2625	44	11	1982	1982	NUM
inlawrev-2625	44	12	)	)	PUNCT
inlawrev-2625	44	13	)	)	PUNCT
inlawrev-2625	44	14	.	.	PUNCT
inlawrev-2625	45	1	'	'	PUNCT
inlawrev-2625	45	2	m53	m53	ADJ
inlawrev-2625	45	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	45	4	at	at	ADP
inlawrev-2625	45	5	1178	1178	NUM
inlawrev-2625	45	6	.	.	PUNCT
inlawrev-2625	46	1	''	''	PUNCT
inlawrev-2625	46	2	i	i	PRON
inlawrev-2625	46	3	d.	d.	PROPN
inlawrev-2625	46	4	(	(	PUNCT
inlawrev-2625	46	5	citing	cite	VERB
inlawrev-2625	46	6	eisenberg	eisenberg	PROPN
inlawrev-2625	46	7	's	's	PART
inlawrev-2625	46	8	w^hite	w^hite	PROPN
inlawrev-2625	46	9	house	house	PROPN
inlawrev-2625	46	10	,	,	PUNCT
inlawrev-2625	46	11	inc	inc	PROPN
inlawrev-2625	46	12	.	.	PROPN
inlawrev-2625	47	1	v.	v.	ADP
inlawrev-2625	47	2	state	state	PROPN
inlawrev-2625	47	3	bd	bd	PROPN
inlawrev-2625	47	4	.	.	PROPN
inlawrev-2625	47	5	of	of	ADP
inlawrev-2625	47	6	equalization	equalization	NOUN
inlawrev-2625	47	7	,	,	PUNCT
inlawrev-2625	47	8	72	72	NUM
inlawrev-2625	47	9	cal	cal	NOUN
inlawrev-2625	47	10	.	.	PUNCT
inlawrev-2625	48	1	1985	1985	NUM
inlawrev-2625	48	2	]	]	PUNCT
inlawrev-2625	48	3	survey	survey	NOUN
inlawrev-2625	48	4	—	—	PUNCT
inlawrev-2625	48	5	taxation	taxation	NOUN
inlawrev-2625	48	6	391	391	NUM
inlawrev-2625	48	7	the	the	DET
inlawrev-2625	48	8	court	court	NOUN
inlawrev-2625	48	9	recognized	recognize	VERB
inlawrev-2625	48	10	that	that	SCONJ
inlawrev-2625	48	11	both	both	DET
inlawrev-2625	48	12	parties	party	NOUN
inlawrev-2625	48	13	made	make	VERB
inlawrev-2625	48	14	compelhng	compelhng	ADJ
inlawrev-2625	48	15	arguments	argument	NOUN
inlawrev-2625	48	16	for	for	ADP
inlawrev-2625	48	17	their	their	PRON
inlawrev-2625	48	18	position	position	NOUN
inlawrev-2625	48	19	.	.	PUNCT
inlawrev-2625	49	1	'^	'^	NOUN
inlawrev-2625	49	2	based	base	VERB
inlawrev-2625	49	3	upon	upon	SCONJ
inlawrev-2625	49	4	its	its	PRON
inlawrev-2625	49	5	analysis	analysis	NOUN
inlawrev-2625	49	6	of	of	ADP
inlawrev-2625	49	7	the	the	DET
inlawrev-2625	49	8	"	"	PUNCT
inlawrev-2625	49	9	economic	economic	ADJ
inlawrev-2625	49	10	effect	effect	NOUN
inlawrev-2625	49	11	of	of	ADP
inlawrev-2625	49	12	the	the	DET
inlawrev-2625	49	13	trading	trading	NOUN
inlawrev-2625	49	14	stamps	stamp	NOUN
inlawrev-2625	49	15	,	,	PUNCT
inlawrev-2625	49	16	"	"	PUNCT
inlawrev-2625	49	17	the	the	DET
inlawrev-2625	49	18	court	court	NOUN
inlawrev-2625	49	19	concluded	conclude	VERB
inlawrev-2625	49	20	that	that	SCONJ
inlawrev-2625	49	21	they	they	PRON
inlawrev-2625	49	22	were	be	AUX
inlawrev-2625	49	23	"	"	PUNCT
inlawrev-2625	49	24	cash	cash	NOUN
inlawrev-2625	49	25	discounts	discount	NOUN
inlawrev-2625	49	26	"	"	PUNCT
inlawrev-2625	49	27	because	because	SCONJ
inlawrev-2625	49	28	they	they	PRON
inlawrev-2625	49	29	were	be	AUX
inlawrev-2625	49	30	redeemable	redeemable	ADJ
inlawrev-2625	49	31	in	in	ADP
inlawrev-2625	49	32	cash	cash	NOUN
inlawrev-2625	49	33	and	and	CCONJ
inlawrev-2625	49	34	because	because	SCONJ
inlawrev-2625	49	35	they	they	PRON
inlawrev-2625	49	36	had	have	VERB
inlawrev-2625	49	37	a	a	DET
inlawrev-2625	49	38	cash	cash	NOUN
inlawrev-2625	49	39	value	value	NOUN
inlawrev-2625	49	40	.	.	PUNCT
inlawrev-2625	50	1	'	'	PUNCT
inlawrev-2625	50	2	^	^	PUNCT
inlawrev-2625	51	1	kroger	kroger	NOUN
inlawrev-2625	51	2	customers	customer	NOUN
inlawrev-2625	51	3	purchasing	purchase	VERB
inlawrev-2625	51	4	items	item	NOUN
inlawrev-2625	51	5	and	and	CCONJ
inlawrev-2625	51	6	receiving	receive	VERB
inlawrev-2625	51	7	trading	trading	NOUN
inlawrev-2625	51	8	stamps	stamp	NOUN
inlawrev-2625	51	9	were	be	AUX
inlawrev-2625	51	10	deemed	deem	VERB
inlawrev-2625	51	11	to	to	PART
inlawrev-2625	51	12	have	have	AUX
inlawrev-2625	51	13	received	receive	VERB
inlawrev-2625	51	14	something	something	PRON
inlawrev-2625	51	15	of	of	ADP
inlawrev-2625	51	16	value	value	NOUN
inlawrev-2625	51	17	in	in	ADP
inlawrev-2625	51	18	return	return	NOUN
inlawrev-2625	51	19	for	for	ADP
inlawrev-2625	51	20	their	their	PRON
inlawrev-2625	51	21	purchase	purchase	NOUN
inlawrev-2625	51	22	which	which	PRON
inlawrev-2625	51	23	ultimately	ultimately	ADV
inlawrev-2625	51	24	reduced	reduce	VERB
inlawrev-2625	51	25	the	the	DET
inlawrev-2625	51	26	net	net	ADJ
inlawrev-2625	51	27	proceeds	proceed	NOUN
inlawrev-2625	51	28	to	to	ADP
inlawrev-2625	51	29	kroger	kroger	NOUN
inlawrev-2625	51	30	,	,	PUNCT
inlawrev-2625	51	31	even	even	ADV
inlawrev-2625	51	32	though	though	SCONJ
inlawrev-2625	51	33	kroger	kroger	NOUN
inlawrev-2625	51	34	received	receive	VERB
inlawrev-2625	51	35	the	the	DET
inlawrev-2625	51	36	collateral	collateral	ADJ
inlawrev-2625	51	37	benefit	benefit	NOUN
inlawrev-2625	51	38	of	of	ADP
inlawrev-2625	51	39	the	the	DET
inlawrev-2625	51	40	advertising	advertising	NOUN
inlawrev-2625	51	41	.	.	PUNCT
inlawrev-2625	52	1	'^	'^	PROPN
inlawrev-2625	52	2	in	in	ADP
inlawrev-2625	52	3	kroger	kroger	NOUN
inlawrev-2625	52	4	,	,	PUNCT
inlawrev-2625	52	5	the	the	DET
inlawrev-2625	52	6	indiana	indiana	PROPN
inlawrev-2625	52	7	court	court	PROPN
inlawrev-2625	52	8	of	of	ADP
inlawrev-2625	52	9	appeals	appeals	PROPN
inlawrev-2625	52	10	provided	provide	VERB
inlawrev-2625	52	11	sound	sound	NOUN
inlawrev-2625	52	12	reasoning	reasoning	NOUN
inlawrev-2625	52	13	for	for	ADP
inlawrev-2625	52	14	its	its	PRON
inlawrev-2625	52	15	holding	holding	NOUN
inlawrev-2625	52	16	that	that	SCONJ
inlawrev-2625	52	17	the	the	DET
inlawrev-2625	52	18	gross	gross	ADJ
inlawrev-2625	52	19	income	income	NOUN
inlawrev-2625	52	20	of	of	ADP
inlawrev-2625	52	21	a	a	DET
inlawrev-2625	52	22	retail	retail	ADJ
inlawrev-2625	52	23	grocer	grocer	NOUN
inlawrev-2625	52	24	does	do	AUX
inlawrev-2625	52	25	not	not	PART
inlawrev-2625	52	26	include	include	VERB
inlawrev-2625	52	27	the	the	DET
inlawrev-2625	52	28	value	value	NOUN
inlawrev-2625	52	29	of	of	ADP
inlawrev-2625	52	30	trading	trading	NOUN
inlawrev-2625	52	31	stamps	stamp	NOUN
inlawrev-2625	52	32	.	.	PUNCT
inlawrev-2625	53	1	nevertheless	nevertheless	ADV
inlawrev-2625	53	2	,	,	PUNCT
inlawrev-2625	53	3	the	the	DET
inlawrev-2625	53	4	court	court	NOUN
inlawrev-2625	53	5	's	's	PART
inlawrev-2625	53	6	approach	approach	NOUN
inlawrev-2625	53	7	in	in	ADP
inlawrev-2625	53	8	determining	determine	VERB
inlawrev-2625	53	9	the	the	DET
inlawrev-2625	53	10	reduction	reduction	NOUN
inlawrev-2625	53	11	to	to	ADP
inlawrev-2625	53	12	the	the	DET
inlawrev-2625	53	13	grocer	grocer	NOUN
inlawrev-2625	53	14	's	's	PART
inlawrev-2625	53	15	gross	gross	ADJ
inlawrev-2625	53	16	income	income	NOUN
inlawrev-2625	53	17	is	be	AUX
inlawrev-2625	53	18	not	not	PART
inlawrev-2625	53	19	entirely	entirely	ADV
inlawrev-2625	53	20	consistent	consistent	ADJ
inlawrev-2625	53	21	with	with	ADP
inlawrev-2625	53	22	the	the	DET
inlawrev-2625	53	23	applicable	applicable	ADJ
inlawrev-2625	53	24	statutes	statute	NOUN
inlawrev-2625	53	25	.	.	PUNCT
inlawrev-2625	54	1	the	the	DET
inlawrev-2625	54	2	court	court	NOUN
inlawrev-2625	54	3	,	,	PUNCT
inlawrev-2625	54	4	apparently	apparently	ADV
inlawrev-2625	54	5	at	at	ADP
inlawrev-2625	54	6	the	the	DET
inlawrev-2625	54	7	request	request	NOUN
inlawrev-2625	54	8	of	of	ADP
inlawrev-2625	54	9	kroger	kroger	NOUN
inlawrev-2625	54	10	,	,	PUNCT
inlawrev-2625	54	11	permitted	permit	VERB
inlawrev-2625	54	12	kroger	kroger	NOUN
inlawrev-2625	54	13	to	to	PART
inlawrev-2625	54	14	reduce	reduce	VERB
inlawrev-2625	54	15	its	its	PRON
inlawrev-2625	54	16	gross	gross	ADJ
inlawrev-2625	54	17	income	income	NOUN
inlawrev-2625	54	18	by	by	ADP
inlawrev-2625	54	19	the	the	DET
inlawrev-2625	54	20	value	value	NOUN
inlawrev-2625	54	21	of	of	ADP
inlawrev-2625	54	22	its	its	PRON
inlawrev-2625	54	23	payment	payment	NOUN
inlawrev-2625	54	24	to	to	ADP
inlawrev-2625	54	25	top	top	ADJ
inlawrev-2625	54	26	value	value	NOUN
inlawrev-2625	54	27	trading	trading	NOUN
inlawrev-2625	54	28	stamps	stamp	NOUN
inlawrev-2625	54	29	for	for	ADP
inlawrev-2625	54	30	kroger	kroger	NOUN
inlawrev-2625	54	31	's	's	PART
inlawrev-2625	54	32	purchase	purchase	NOUN
inlawrev-2625	54	33	of	of	ADP
inlawrev-2625	54	34	these	these	DET
inlawrev-2625	54	35	trading	trading	NOUN
inlawrev-2625	54	36	stamps	stamp	NOUN
inlawrev-2625	54	37	.	.	PUNCT
inlawrev-2625	55	1	the	the	DET
inlawrev-2625	55	2	court	court	NOUN
inlawrev-2625	55	3	did	do	AUX
inlawrev-2625	55	4	not	not	PART
inlawrev-2625	55	5	indicate	indicate	VERB
inlawrev-2625	55	6	whether	whether	SCONJ
inlawrev-2625	55	7	it	it	PRON
inlawrev-2625	55	8	considered	consider	VERB
inlawrev-2625	55	9	the	the	DET
inlawrev-2625	55	10	payments	payment	NOUN
inlawrev-2625	55	11	by	by	ADP
inlawrev-2625	55	12	kroger	kroger	NOUN
inlawrev-2625	55	13	to	to	ADP
inlawrev-2625	55	14	top	top	ADJ
inlawrev-2625	55	15	value	value	NOUN
inlawrev-2625	55	16	as	as	ADP
inlawrev-2625	55	17	equivalent	equivalent	ADJ
inlawrev-2625	55	18	to	to	ADP
inlawrev-2625	55	19	that	that	DET
inlawrev-2625	55	20	value	value	NOUN
inlawrev-2625	55	21	which	which	PRON
inlawrev-2625	55	22	the	the	DET
inlawrev-2625	55	23	customers	customer	NOUN
inlawrev-2625	55	24	received	receive	VERB
inlawrev-2625	55	25	by	by	ADP
inlawrev-2625	55	26	way	way	NOUN
inlawrev-2625	55	27	of	of	ADP
inlawrev-2625	55	28	the	the	DET
inlawrev-2625	55	29	trading	trading	NOUN
inlawrev-2625	55	30	stamps	stamp	NOUN
inlawrev-2625	55	31	upon	upon	SCONJ
inlawrev-2625	55	32	their	their	PRON
inlawrev-2625	55	33	purchases	purchase	NOUN
inlawrev-2625	55	34	from	from	ADP
inlawrev-2625	55	35	kroger	kroger	NOUN
inlawrev-2625	55	36	.	.	PUNCT
inlawrev-2625	56	1	the	the	DET
inlawrev-2625	56	2	focus	focus	NOUN
inlawrev-2625	56	3	of	of	ADP
inlawrev-2625	56	4	the	the	DET
inlawrev-2625	56	5	opinion	opinion	NOUN
inlawrev-2625	56	6	is	be	AUX
inlawrev-2625	56	7	that	that	SCONJ
inlawrev-2625	56	8	customers	customer	NOUN
inlawrev-2625	56	9	pay	pay	VERB
inlawrev-2625	56	10	kroger	kroger	NOUN
inlawrev-2625	56	11	in	in	ADP
inlawrev-2625	56	12	cash	cash	NOUN
inlawrev-2625	56	13	for	for	ADP
inlawrev-2625	56	14	their	their	PRON
inlawrev-2625	56	15	purchases	purchase	NOUN
inlawrev-2625	56	16	and	and	CCONJ
inlawrev-2625	56	17	receive	receive	VERB
inlawrev-2625	56	18	the	the	DET
inlawrev-2625	56	19	purchased	purchase	VERB
inlawrev-2625	56	20	items	item	NOUN
inlawrev-2625	56	21	plus	plus	CCONJ
inlawrev-2625	56	22	certain	certain	ADJ
inlawrev-2625	56	23	trading	trading	NOUN
inlawrev-2625	56	24	stamps	stamp	NOUN
inlawrev-2625	56	25	which	which	PRON
inlawrev-2625	56	26	are	be	AUX
inlawrev-2625	56	27	considered	consider	VERB
inlawrev-2625	56	28	to	to	PART
inlawrev-2625	56	29	reduce	reduce	VERB
inlawrev-2625	56	30	the	the	DET
inlawrev-2625	56	31	cash	cash	NOUN
inlawrev-2625	56	32	received	receive	VERB
inlawrev-2625	56	33	by	by	ADP
inlawrev-2625	56	34	kroger	kroger	NOUN
inlawrev-2625	56	35	upon	upon	SCONJ
inlawrev-2625	56	36	the	the	DET
inlawrev-2625	56	37	purchase	purchase	NOUN
inlawrev-2625	56	38	.	.	PUNCT
inlawrev-2625	57	1	it	it	PRON
inlawrev-2625	57	2	would	would	AUX
inlawrev-2625	57	3	seem	seem	VERB
inlawrev-2625	57	4	,	,	PUNCT
inlawrev-2625	57	5	therefore	therefore	ADV
inlawrev-2625	57	6	,	,	PUNCT
inlawrev-2625	57	7	that	that	SCONJ
inlawrev-2625	57	8	the	the	DET
inlawrev-2625	57	9	reduction	reduction	NOUN
inlawrev-2625	57	10	for	for	ADP
inlawrev-2625	57	11	gross	gross	ADJ
inlawrev-2625	57	12	income	income	NOUN
inlawrev-2625	57	13	tax	tax	NOUN
inlawrev-2625	57	14	purposes	purpose	NOUN
inlawrev-2625	57	15	should	should	AUX
inlawrev-2625	57	16	be	be	AUX
inlawrev-2625	57	17	the	the	DET
inlawrev-2625	57	18	actual	actual	ADJ
inlawrev-2625	57	19	value	value	NOUN
inlawrev-2625	57	20	of	of	ADP
inlawrev-2625	57	21	the	the	DET
inlawrev-2625	57	22	trading	trading	NOUN
inlawrev-2625	57	23	stamps	stamp	NOUN
inlawrev-2625	57	24	issued	issue	VERB
inlawrev-2625	57	25	to	to	ADP
inlawrev-2625	57	26	customers	customer	NOUN
inlawrev-2625	57	27	throughout	throughout	ADP
inlawrev-2625	57	28	the	the	DET
inlawrev-2625	57	29	year	year	NOUN
inlawrev-2625	57	30	in	in	ADP
inlawrev-2625	57	31	question	question	NOUN
inlawrev-2625	57	32	.	.	PUNCT
inlawrev-2625	58	1	the	the	DET
inlawrev-2625	58	2	premise	premise	NOUN
inlawrev-2625	58	3	that	that	SCONJ
inlawrev-2625	58	4	the	the	DET
inlawrev-2625	58	5	payment	payment	NOUN
inlawrev-2625	58	6	by	by	ADP
inlawrev-2625	58	7	kroger	kroger	NOUN
inlawrev-2625	58	8	to	to	ADP
inlawrev-2625	58	9	top	top	ADJ
inlawrev-2625	58	10	value	value	NOUN
inlawrev-2625	58	11	was	be	AUX
inlawrev-2625	58	12	equivalent	equivalent	ADJ
inlawrev-2625	58	13	to	to	ADP
inlawrev-2625	58	14	the	the	DET
inlawrev-2625	58	15	value	value	NOUN
inlawrev-2625	58	16	paid	pay	VERB
inlawrev-2625	58	17	by	by	ADP
inlawrev-2625	58	18	kroger	kroger	NOUN
inlawrev-2625	58	19	to	to	ADP
inlawrev-2625	58	20	its	its	PRON
inlawrev-2625	58	21	customers	customer	NOUN
inlawrev-2625	58	22	presents	present	VERB
inlawrev-2625	58	23	at	at	ADV
inlawrev-2625	58	24	least	least	ADV
inlawrev-2625	58	25	two	two	NUM
inlawrev-2625	58	26	problems	problem	NOUN
inlawrev-2625	58	27	.	.	PUNCT
inlawrev-2625	59	1	first	first	ADV
inlawrev-2625	59	2	,	,	PUNCT
inlawrev-2625	59	3	the	the	DET
inlawrev-2625	59	4	payments	payment	NOUN
inlawrev-2625	59	5	by	by	ADP
inlawrev-2625	59	6	kroger	kroger	NOUN
inlawrev-2625	59	7	to	to	ADP
inlawrev-2625	59	8	top	top	ADJ
inlawrev-2625	59	9	value	value	NOUN
inlawrev-2625	59	10	would	would	AUX
inlawrev-2625	59	11	not	not	PART
inlawrev-2625	59	12	necessarily	necessarily	ADV
inlawrev-2625	59	13	occur	occur	VERB
inlawrev-2625	59	14	in	in	ADP
inlawrev-2625	59	15	the	the	DET
inlawrev-2625	59	16	same	same	ADJ
inlawrev-2625	59	17	tax	tax	NOUN
inlawrev-2625	59	18	year	year	NOUN
inlawrev-2625	59	19	and	and	CCONJ
inlawrev-2625	59	20	in	in	ADP
inlawrev-2625	59	21	the	the	DET
inlawrev-2625	59	22	same	same	ADJ
inlawrev-2625	59	23	amount	amount	NOUN
inlawrev-2625	59	24	as	as	ADP
inlawrev-2625	59	25	the	the	DET
inlawrev-2625	59	26	actual	actual	ADJ
inlawrev-2625	59	27	distribution	distribution	NOUN
inlawrev-2625	59	28	of	of	ADP
inlawrev-2625	59	29	stamps	stamp	NOUN
inlawrev-2625	59	30	to	to	ADP
inlawrev-2625	59	31	kroger	kroger	NOUN
inlawrev-2625	59	32	's	's	PART
inlawrev-2625	59	33	customers	customer	NOUN
inlawrev-2625	59	34	.	.	PUNCT
inlawrev-2625	60	1	in	in	ADP
inlawrev-2625	60	2	fact	fact	NOUN
inlawrev-2625	60	3	,	,	PUNCT
inlawrev-2625	60	4	it	it	PRON
inlawrev-2625	60	5	would	would	AUX
inlawrev-2625	60	6	seem	seem	VERB
inlawrev-2625	60	7	that	that	SCONJ
inlawrev-2625	60	8	in	in	ADP
inlawrev-2625	60	9	order	order	NOUN
inlawrev-2625	60	10	for	for	SCONJ
inlawrev-2625	60	11	kroger	kroger	NOUN
inlawrev-2625	60	12	to	to	PART
inlawrev-2625	60	13	have	have	VERB
inlawrev-2625	60	14	the	the	DET
inlawrev-2625	60	15	stamps	stamp	NOUN
inlawrev-2625	60	16	available	available	ADJ
inlawrev-2625	60	17	for	for	ADP
inlawrev-2625	60	18	distribution	distribution	NOUN
inlawrev-2625	60	19	to	to	ADP
inlawrev-2625	60	20	customers	customer	NOUN
inlawrev-2625	60	21	,	,	PUNCT
inlawrev-2625	60	22	the	the	DET
inlawrev-2625	60	23	purchase	purchase	NOUN
inlawrev-2625	60	24	of	of	ADP
inlawrev-2625	60	25	these	these	DET
inlawrev-2625	60	26	stamps	stamp	NOUN
inlawrev-2625	60	27	would	would	AUX
inlawrev-2625	60	28	occur	occur	VERB
inlawrev-2625	60	29	at	at	ADP
inlawrev-2625	60	30	a	a	DET
inlawrev-2625	60	31	time	time	NOUN
inlawrev-2625	60	32	prior	prior	ADV
inlawrev-2625	60	33	to	to	ADP
inlawrev-2625	60	34	the	the	DET
inlawrev-2625	60	35	actual	actual	ADJ
inlawrev-2625	60	36	sale	sale	NOUN
inlawrev-2625	60	37	of	of	ADP
inlawrev-2625	60	38	goods	good	NOUN
inlawrev-2625	60	39	and	and	CCONJ
inlawrev-2625	60	40	distribution	distribution	NOUN
inlawrev-2625	60	41	of	of	ADP
inlawrev-2625	60	42	stamps	stamp	NOUN
inlawrev-2625	60	43	to	to	ADP
inlawrev-2625	60	44	the	the	DET
inlawrev-2625	60	45	customers	customer	NOUN
inlawrev-2625	60	46	.	.	PUNCT
inlawrev-2625	61	1	the	the	DET
inlawrev-2625	61	2	second	second	ADJ
inlawrev-2625	61	3	problem	problem	NOUN
inlawrev-2625	61	4	with	with	ADP
inlawrev-2625	61	5	using	use	VERB
inlawrev-2625	61	6	the	the	DET
inlawrev-2625	61	7	price	price	NOUN
inlawrev-2625	61	8	paid	pay	VERB
inlawrev-2625	61	9	by	by	ADP
inlawrev-2625	61	10	the	the	DET
inlawrev-2625	61	11	grocer	grocer	NOUN
inlawrev-2625	61	12	to	to	ADP
inlawrev-2625	61	13	the	the	DET
inlawrev-2625	61	14	trading	trading	NOUN
inlawrev-2625	61	15	stamp	stamp	NOUN
inlawrev-2625	61	16	issuer	issuer	NOUN
inlawrev-2625	61	17	is	be	AUX
inlawrev-2625	61	18	that	that	SCONJ
inlawrev-2625	61	19	there	there	PRON
inlawrev-2625	61	20	is	be	VERB
inlawrev-2625	61	21	no	no	DET
inlawrev-2625	61	22	assurance	assurance	NOUN
inlawrev-2625	61	23	that	that	SCONJ
inlawrev-2625	61	24	the	the	DET
inlawrev-2625	61	25	price	price	NOUN
inlawrev-2625	61	26	paid	pay	VERB
inlawrev-2625	61	27	to	to	ADP
inlawrev-2625	61	28	the	the	DET
inlawrev-2625	61	29	trading	trading	NOUN
inlawrev-2625	61	30	stamp	stamp	NOUN
inlawrev-2625	61	31	company	company	NOUN
inlawrev-2625	61	32	will	will	AUX
inlawrev-2625	61	33	necessarily	necessarily	ADV
inlawrev-2625	61	34	equal	equal	VERB
inlawrev-2625	61	35	or	or	CCONJ
inlawrev-2625	61	36	exceed	exceed	VERB
inlawrev-2625	61	37	the	the	DET
inlawrev-2625	61	38	value	value	NOUN
inlawrev-2625	61	39	of	of	ADP
inlawrev-2625	61	40	the	the	DET
inlawrev-2625	61	41	trading	trading	NOUN
inlawrev-2625	61	42	stamps	stamp	NOUN
inlawrev-2625	61	43	to	to	ADP
inlawrev-2625	61	44	receiving	receive	VERB
inlawrev-2625	61	45	customers	customer	NOUN
inlawrev-2625	61	46	.	.	PUNCT
inlawrev-2625	62	1	it	it	PRON
inlawrev-2625	62	2	is	be	AUX
inlawrev-2625	62	3	conceivable	conceivable	ADJ
inlawrev-2625	62	4	that	that	SCONJ
inlawrev-2625	62	5	trading	trade	VERB
inlawrev-2625	62	6	stamp	stamp	NOUN
inlawrev-2625	62	7	companies	company	NOUN
inlawrev-2625	62	8	require	require	VERB
inlawrev-2625	62	9	some	some	DET
inlawrev-2625	62	10	sort	sort	NOUN
inlawrev-2625	62	11	of	of	ADP
inlawrev-2625	62	12	a	a	DET
inlawrev-2625	62	13	premium	premium	NOUN
inlawrev-2625	62	14	from	from	ADP
inlawrev-2625	62	15	the	the	DET
inlawrev-2625	62	16	grocer	grocer	NOUN
inlawrev-2625	62	17	purchasing	purchasing	NOUN
inlawrev-2625	62	18	trading	trading	NOUN
inlawrev-2625	62	19	stamps	stamp	NOUN
inlawrev-2625	62	20	in	in	ADP
inlawrev-2625	62	21	order	order	NOUN
inlawrev-2625	62	22	to	to	PART
inlawrev-2625	62	23	obtain	obtain	VERB
inlawrev-2625	62	24	a	a	DET
inlawrev-2625	62	25	profit	profit	NOUN
inlawrev-2625	62	26	on	on	ADP
inlawrev-2625	62	27	the	the	DET
inlawrev-2625	62	28	transaction	transaction	NOUN
inlawrev-2625	62	29	.	.	PUNCT
inlawrev-2625	63	1	if	if	SCONJ
inlawrev-2625	63	2	this	this	PRON
inlawrev-2625	63	3	is	be	AUX
inlawrev-2625	63	4	so	so	ADV
inlawrev-2625	63	5	,	,	PUNCT
inlawrev-2625	63	6	then	then	ADV
inlawrev-2625	63	7	the	the	DET
inlawrev-2625	63	8	reduction	reduction	NOUN
inlawrev-2625	63	9	to	to	ADP
inlawrev-2625	63	10	the	the	DET
inlawrev-2625	63	11	grocer	grocer	NOUN
inlawrev-2625	63	12	's	's	PART
inlawrev-2625	63	13	gross	gross	ADJ
inlawrev-2625	63	14	income	income	NOUN
inlawrev-2625	63	15	under	under	ADP
inlawrev-2625	63	16	kroger	kroger	NOUN
inlawrev-2625	63	17	will	will	AUX
inlawrev-2625	63	18	be	be	AUX
inlawrev-2625	63	19	greater	great	ADJ
inlawrev-2625	63	20	than	than	ADP
inlawrev-2625	63	21	the	the	DET
inlawrev-2625	63	22	value	value	NOUN
inlawrev-2625	63	23	of	of	ADP
inlawrev-2625	63	24	the	the	DET
inlawrev-2625	63	25	stamps	stamp	NOUN
inlawrev-2625	63	26	distributed	distribute	VERB
inlawrev-2625	63	27	.	.	PUNCT
inlawrev-2625	64	1	app	app	PROPN
inlawrev-2625	64	2	.	.	PUNCT
inlawrev-2625	65	1	2d	2d	PROPN
inlawrev-2625	65	2	8	8	NUM
inlawrev-2625	65	3	,	,	PUNCT
inlawrev-2625	65	4	164	164	NUM
inlawrev-2625	65	5	p.2cl	p.2cl	ADJ
inlawrev-2625	65	6	57	57	NUM
inlawrev-2625	65	7	(	(	PUNCT
inlawrev-2625	65	8	1945	1945	NUM
inlawrev-2625	65	9	)	)	PUNCT
inlawrev-2625	65	10	)	)	PUNCT
inlawrev-2625	65	11	.	.	PUNCT
inlawrev-2625	66	1	'	'	PUNCT
inlawrev-2625	66	2	m53	m53	ADJ
inlawrev-2625	66	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	66	4	at	at	ADP
inlawrev-2625	66	5	1177	1177	NUM
inlawrev-2625	66	6	.	.	PUNCT
inlawrev-2625	67	1	'	'	PUNCT
inlawrev-2625	67	2	"	"	PUNCT
inlawrev-2625	67	3	/cf	/cf	PROPN
inlawrev-2625	67	4	.	.	PUNCT
inlawrev-2625	68	1	at	at	ADP
inlawrev-2625	68	2	1179	1179	NUM
inlawrev-2625	68	3	.	.	PUNCT
inlawrev-2625	69	1	''	''	PUNCT
inlawrev-2625	69	2	i	i	PRON
inlawrev-2625	69	3	d.	d.	PROPN
inlawrev-2625	69	4	392	392	NUM
inlawrev-2625	69	5	indiana	indiana	PROPN
inlawrev-2625	69	6	law	law	PROPN
inlawrev-2625	69	7	review	review	NOUN
inlawrev-2625	69	8	[	[	X
inlawrev-2625	69	9	vol	vol	NOUN
inlawrev-2625	69	10	.	.	PUNCT
inlawrev-2625	69	11	18:389	18:389	NUM
inlawrev-2625	69	12	in	in	ADP
inlawrev-2625	69	13	any	any	DET
inlawrev-2625	69	14	event	event	NOUN
inlawrev-2625	69	15	,	,	PUNCT
inlawrev-2625	69	16	it	it	PRON
inlawrev-2625	69	17	would	would	AUX
inlawrev-2625	69	18	appear	appear	VERB
inlawrev-2625	69	19	that	that	SCONJ
inlawrev-2625	69	20	the	the	DET
inlawrev-2625	69	21	reduction	reduction	NOUN
inlawrev-2625	69	22	against	against	ADP
inlawrev-2625	69	23	gross	gross	ADJ
inlawrev-2625	69	24	income	income	NOUN
inlawrev-2625	69	25	for	for	ADP
inlawrev-2625	69	26	the	the	DET
inlawrev-2625	69	27	payment	payment	NOUN
inlawrev-2625	69	28	of	of	ADP
inlawrev-2625	69	29	trading	trading	NOUN
inlawrev-2625	69	30	stamps	stamp	NOUN
inlawrev-2625	69	31	to	to	ADP
inlawrev-2625	69	32	customers	customer	NOUN
inlawrev-2625	69	33	should	should	AUX
inlawrev-2625	69	34	be	be	AUX
inlawrev-2625	69	35	a	a	DET
inlawrev-2625	69	36	value	value	NOUN
inlawrev-2625	69	37	based	base	VERB
inlawrev-2625	69	38	upon	upon	SCONJ
inlawrev-2625	69	39	the	the	DET
inlawrev-2625	69	40	number	number	NOUN
inlawrev-2625	69	41	of	of	ADP
inlawrev-2625	69	42	stamps	stamp	NOUN
inlawrev-2625	69	43	distributed	distribute	VERB
inlawrev-2625	69	44	in	in	ADP
inlawrev-2625	69	45	the	the	DET
inlawrev-2625	69	46	tax	tax	NOUN
inlawrev-2625	69	47	year	year	NOUN
inlawrev-2625	69	48	to	to	ADP
inlawrev-2625	69	49	customers	customer	NOUN
inlawrev-2625	69	50	of	of	ADP
inlawrev-2625	69	51	the	the	DET
inlawrev-2625	69	52	taxpayer	taxpayer	NOUN
inlawrev-2625	69	53	.	.	PUNCT
inlawrev-2625	70	1	a	a	DET
inlawrev-2625	70	2	logical	logical	ADJ
inlawrev-2625	70	3	value	value	NOUN
inlawrev-2625	70	4	for	for	ADP
inlawrev-2625	70	5	reduction	reduction	NOUN
inlawrev-2625	70	6	of	of	ADP
inlawrev-2625	70	7	the	the	DET
inlawrev-2625	70	8	grocer	grocer	NOUN
inlawrev-2625	70	9	's	's	PART
inlawrev-2625	70	10	gross	gross	ADJ
inlawrev-2625	70	11	income	income	NOUN
inlawrev-2625	70	12	amount	amount	NOUN
inlawrev-2625	70	13	would	would	AUX
inlawrev-2625	70	14	be	be	AUX
inlawrev-2625	70	15	based	base	VERB
inlawrev-2625	70	16	upon	upon	SCONJ
inlawrev-2625	70	17	the	the	DET
inlawrev-2625	70	18	redeemable	redeemable	ADJ
inlawrev-2625	70	19	face	face	NOUN
inlawrev-2625	70	20	value	value	NOUN
inlawrev-2625	70	21	of	of	ADP
inlawrev-2625	70	22	the	the	DET
inlawrev-2625	70	23	trading	trading	NOUN
inlawrev-2625	70	24	stamps	stamp	NOUN
inlawrev-2625	70	25	actually	actually	ADV
inlawrev-2625	70	26	issued	issue	VERB
inlawrev-2625	70	27	.	.	PUNCT
inlawrev-2625	71	1	this	this	DET
inlawrev-2625	71	2	requirement	requirement	NOUN
inlawrev-2625	71	3	might	might	AUX
inlawrev-2625	71	4	be	be	AUX
inlawrev-2625	71	5	more	more	ADV
inlawrev-2625	71	6	burdensome	burdensome	ADJ
inlawrev-2625	71	7	upon	upon	SCONJ
inlawrev-2625	71	8	the	the	DET
inlawrev-2625	71	9	taxpayer	taxpayer	NOUN
inlawrev-2625	71	10	,	,	PUNCT
inlawrev-2625	71	11	but	but	CCONJ
inlawrev-2625	71	12	it	it	PRON
inlawrev-2625	71	13	is	be	AUX
inlawrev-2625	71	14	he	he	PRON
inlawrev-2625	71	15	who	who	PRON
inlawrev-2625	71	16	desires	desire	VERB
inlawrev-2625	71	17	the	the	DET
inlawrev-2625	71	18	reduction	reduction	NOUN
inlawrev-2625	71	19	of	of	ADP
inlawrev-2625	71	20	his	his	PRON
inlawrev-2625	71	21	gross	gross	ADJ
inlawrev-2625	71	22	income	income	NOUN
inlawrev-2625	71	23	tax	tax	NOUN
inlawrev-2625	71	24	liability	liability	NOUN
inlawrev-2625	71	25	.	.	PUNCT
inlawrev-2625	72	1	furthermore	furthermore	ADV
inlawrev-2625	72	2	,	,	PUNCT
inlawrev-2625	72	3	to	to	PART
inlawrev-2625	72	4	permit	permit	VERB
inlawrev-2625	72	5	a	a	DET
inlawrev-2625	72	6	reduction	reduction	NOUN
inlawrev-2625	72	7	based	base	VERB
inlawrev-2625	72	8	upon	upon	SCONJ
inlawrev-2625	72	9	the	the	DET
inlawrev-2625	72	10	taxpayer	taxpayer	NOUN
inlawrev-2625	72	11	's	's	PART
inlawrev-2625	72	12	payment	payment	NOUN
inlawrev-2625	72	13	to	to	ADP
inlawrev-2625	72	14	a	a	DET
inlawrev-2625	72	15	trading	trading	NOUN
inlawrev-2625	72	16	stamp	stamp	NOUN
inlawrev-2625	72	17	company	company	NOUN
inlawrev-2625	72	18	ignores	ignore	VERB
inlawrev-2625	72	19	that	that	SCONJ
inlawrev-2625	72	20	the	the	DET
inlawrev-2625	72	21	basis	basis	NOUN
inlawrev-2625	72	22	of	of	ADP
inlawrev-2625	72	23	this	this	DET
inlawrev-2625	72	24	reduction	reduction	NOUN
inlawrev-2625	72	25	is	be	AUX
inlawrev-2625	72	26	grounded	ground	VERB
inlawrev-2625	72	27	in	in	ADP
inlawrev-2625	72	28	the	the	DET
inlawrev-2625	72	29	fact	fact	NOUN
inlawrev-2625	72	30	that	that	SCONJ
inlawrev-2625	72	31	the	the	DET
inlawrev-2625	72	32	stamps	stamp	NOUN
inlawrev-2625	72	33	,	,	PUNCT
inlawrev-2625	72	34	when	when	SCONJ
inlawrev-2625	72	35	given	give	VERB
inlawrev-2625	72	36	to	to	ADP
inlawrev-2625	72	37	the	the	DET
inlawrev-2625	72	38	customers	customer	NOUN
inlawrev-2625	72	39	,	,	PUNCT
inlawrev-2625	72	40	reduce	reduce	VERB
inlawrev-2625	72	41	"	"	PUNCT
inlawrev-2625	72	42	both	both	CCONJ
inlawrev-2625	72	43	the	the	DET
inlawrev-2625	72	44	ultimate	ultimate	ADJ
inlawrev-2625	72	45	price	price	NOUN
inlawrev-2625	72	46	paid	pay	VERB
inlawrev-2625	72	47	by	by	ADP
inlawrev-2625	72	48	their	their	PRON
inlawrev-2625	72	49	recipients	recipient	NOUN
inlawrev-2625	72	50	and	and	CCONJ
inlawrev-2625	72	51	the	the	DET
inlawrev-2625	72	52	net	net	ADJ
inlawrev-2625	72	53	proceeds	proceed	NOUN
inlawrev-2625	72	54	received	receive	VERB
inlawrev-2625	72	55	by	by	ADP
inlawrev-2625	72	56	[	[	PUNCT
inlawrev-2625	72	57	the	the	DET
inlawrev-2625	72	58	taxpayer].'"^	taxpayer].'"^	PROPN
inlawrev-2625	72	59	in	in	ADP
inlawrev-2625	72	60	united	united	PROPN
inlawrev-2625	72	61	artists	artists	PROPN
inlawrev-2625	72	62	theatre	theatre	NOUN
inlawrev-2625	72	63	circuit	circuit	PROPN
inlawrev-2625	72	64	,	,	PUNCT
inlawrev-2625	72	65	inc	inc	PROPN
inlawrev-2625	72	66	.	.	PROPN
inlawrev-2625	72	67	v.	v.	PROPN
inlawrev-2625	72	68	indiana	indiana	PROPN
inlawrev-2625	72	69	department	department	PROPN
inlawrev-2625	72	70	of	of	ADP
inlawrev-2625	72	71	state	state	PROPN
inlawrev-2625	72	72	revenue	revenue	NOUN
inlawrev-2625	72	73	,	,	PUNCT
inlawrev-2625	72	74	^'^	^'^	PUNCT
inlawrev-2625	72	75	united	united	ADJ
inlawrev-2625	72	76	artists	artist	NOUN
inlawrev-2625	72	77	claimed	claim	VERB
inlawrev-2625	72	78	that	that	SCONJ
inlawrev-2625	72	79	the	the	DET
inlawrev-2625	72	80	portion	portion	NOUN
inlawrev-2625	72	81	of	of	ADP
inlawrev-2625	72	82	its	its	PRON
inlawrev-2625	72	83	receipts	receipt	NOUN
inlawrev-2625	72	84	from	from	ADP
inlawrev-2625	72	85	film	film	NOUN
inlawrev-2625	72	86	viewers	viewer	NOUN
inlawrev-2625	72	87	which	which	PRON
inlawrev-2625	72	88	was	be	AUX
inlawrev-2625	72	89	paid	pay	VERB
inlawrev-2625	72	90	to	to	ADP
inlawrev-2625	72	91	the	the	DET
inlawrev-2625	72	92	film	film	NOUN
inlawrev-2625	72	93	distributors	distributor	NOUN
inlawrev-2625	72	94	was	be	AUX
inlawrev-2625	72	95	not	not	PART
inlawrev-2625	72	96	subject	subject	ADJ
inlawrev-2625	72	97	to	to	ADP
inlawrev-2625	72	98	gross	gross	ADJ
inlawrev-2625	72	99	income	income	NOUN
inlawrev-2625	72	100	tax	tax	NOUN
inlawrev-2625	72	101	because	because	SCONJ
inlawrev-2625	72	102	it	it	PRON
inlawrev-2625	72	103	had	have	AUX
inlawrev-2625	72	104	received	receive	VERB
inlawrev-2625	72	105	this	this	DET
inlawrev-2625	72	106	portion	portion	NOUN
inlawrev-2625	72	107	of	of	ADP
inlawrev-2625	72	108	the	the	DET
inlawrev-2625	72	109	payments	payment	NOUN
inlawrev-2625	72	110	either	either	CCONJ
inlawrev-2625	72	111	on	on	ADP
inlawrev-2625	72	112	behalf	behalf	NOUN
inlawrev-2625	72	113	of	of	ADP
inlawrev-2625	72	114	the	the	DET
inlawrev-2625	72	115	distributor	distributor	NOUN
inlawrev-2625	72	116	,	,	PUNCT
inlawrev-2625	72	117	or	or	CCONJ
inlawrev-2625	72	118	as	as	SCONJ
inlawrev-2625	72	119	a	a	DET
inlawrev-2625	72	120	special	special	ADJ
inlawrev-2625	72	121	agent	agent	NOUN
inlawrev-2625	72	122	merely	merely	ADV
inlawrev-2625	72	123	collecting	collect	VERB
inlawrev-2625	72	124	for	for	ADP
inlawrev-2625	72	125	the	the	DET
inlawrev-2625	72	126	distributor	distributor	NOUN
inlawrev-2625	72	127	.	.	PUNCT
inlawrev-2625	73	1	the	the	DET
inlawrev-2625	73	2	indiana	indiana	PROPN
inlawrev-2625	73	3	court	court	PROPN
inlawrev-2625	73	4	of	of	ADP
inlawrev-2625	73	5	appeals	appeals	PROPN
inlawrev-2625	73	6	held	hold	VERB
inlawrev-2625	73	7	that	that	SCONJ
inlawrev-2625	73	8	united	united	PROPN
inlawrev-2625	73	9	artists	artist	NOUN
inlawrev-2625	73	10	was	be	AUX
inlawrev-2625	73	11	subject	subject	ADJ
inlawrev-2625	73	12	to	to	ADP
inlawrev-2625	73	13	gross	gross	ADJ
inlawrev-2625	73	14	income	income	NOUN
inlawrev-2625	73	15	tax	tax	NOUN
inlawrev-2625	73	16	on	on	ADP
inlawrev-2625	73	17	the	the	DET
inlawrev-2625	73	18	entire	entire	ADJ
inlawrev-2625	73	19	amount	amount	NOUN
inlawrev-2625	73	20	of	of	ADP
inlawrev-2625	73	21	its	its	PRON
inlawrev-2625	73	22	receipts	receipt	NOUN
inlawrev-2625	73	23	from	from	ADP
inlawrev-2625	73	24	movie	movie	NOUN
inlawrev-2625	73	25	patrons	patron	NOUN
inlawrev-2625	73	26	.	.	PUNCT
inlawrev-2625	74	1	^	^	NOUN
inlawrev-2625	74	2	°	°	PROPN
inlawrev-2625	74	3	united	united	PROPN
inlawrev-2625	74	4	artists	artist	NOUN
inlawrev-2625	74	5	owns	own	VERB
inlawrev-2625	74	6	various	various	ADJ
inlawrev-2625	74	7	theaters	theater	NOUN
inlawrev-2625	74	8	throughout	throughout	ADP
inlawrev-2625	74	9	indiana	indiana	PROPN
inlawrev-2625	74	10	at	at	ADP
inlawrev-2625	74	11	which	which	PRON
inlawrev-2625	74	12	it	it	PRON
inlawrev-2625	74	13	shows	show	VERB
inlawrev-2625	74	14	films	film	NOUN
inlawrev-2625	74	15	to	to	ADP
inlawrev-2625	74	16	the	the	DET
inlawrev-2625	74	17	general	general	ADJ
inlawrev-2625	74	18	public	public	NOUN
inlawrev-2625	74	19	.	.	PUNCT
inlawrev-2625	75	1	the	the	DET
inlawrev-2625	75	2	rights	right	NOUN
inlawrev-2625	75	3	to	to	PART
inlawrev-2625	75	4	show	show	VERB
inlawrev-2625	75	5	these	these	DET
inlawrev-2625	75	6	films	film	NOUN
inlawrev-2625	75	7	during	during	ADP
inlawrev-2625	75	8	the	the	DET
inlawrev-2625	75	9	years	year	NOUN
inlawrev-2625	75	10	in	in	ADP
inlawrev-2625	75	11	question	question	NOUN
inlawrev-2625	75	12	were	be	AUX
inlawrev-2625	75	13	acquired	acquire	VERB
inlawrev-2625	75	14	from	from	ADP
inlawrev-2625	75	15	third	third	ADJ
inlawrev-2625	75	16	party	party	NOUN
inlawrev-2625	75	17	film	film	NOUN
inlawrev-2625	75	18	distributors	distributor	NOUN
inlawrev-2625	75	19	under	under	ADP
inlawrev-2625	75	20	two	two	NUM
inlawrev-2625	75	21	types	type	NOUN
inlawrev-2625	75	22	of	of	ADP
inlawrev-2625	75	23	licenses	license	NOUN
inlawrev-2625	75	24	.	.	PUNCT
inlawrev-2625	76	1	in	in	ADP
inlawrev-2625	76	2	the	the	DET
inlawrev-2625	76	3	first	first	ADJ
inlawrev-2625	76	4	type	type	NOUN
inlawrev-2625	76	5	of	of	ADP
inlawrev-2625	76	6	agreement	agreement	NOUN
inlawrev-2625	76	7	,	,	PUNCT
inlawrev-2625	76	8	which	which	PRON
inlawrev-2625	76	9	was	be	AUX
inlawrev-2625	76	10	seldom	seldom	ADV
inlawrev-2625	76	11	used	use	VERB
inlawrev-2625	76	12	.	.	PUNCT
inlawrev-2625	77	1	united	united	PROPN
inlawrev-2625	77	2	artists	artist	NOUN
inlawrev-2625	77	3	paid	pay	VERB
inlawrev-2625	77	4	a	a	DET
inlawrev-2625	77	5	fixed	fix	VERB
inlawrev-2625	77	6	charge	charge	NOUN
inlawrev-2625	77	7	to	to	ADP
inlawrev-2625	77	8	the	the	DET
inlawrev-2625	77	9	distributor	distributor	NOUN
inlawrev-2625	77	10	for	for	ADP
inlawrev-2625	77	11	the	the	DET
inlawrev-2625	77	12	right	right	NOUN
inlawrev-2625	77	13	to	to	PART
inlawrev-2625	77	14	show	show	VERB
inlawrev-2625	77	15	a	a	DET
inlawrev-2625	77	16	movie	movie	NOUN
inlawrev-2625	77	17	.	.	PUNCT
inlawrev-2625	78	1	the	the	DET
inlawrev-2625	78	2	second	second	ADJ
inlawrev-2625	78	3	and	and	CCONJ
inlawrev-2625	78	4	most	most	ADV
inlawrev-2625	78	5	common	common	ADJ
inlawrev-2625	78	6	type	type	NOUN
inlawrev-2625	78	7	of	of	ADP
inlawrev-2625	78	8	agreement	agreement	NOUN
inlawrev-2625	78	9	provided	provide	VERB
inlawrev-2625	78	10	that	that	SCONJ
inlawrev-2625	78	11	united	united	ADJ
inlawrev-2625	78	12	artists	artist	NOUN
inlawrev-2625	78	13	pay	pay	VERB
inlawrev-2625	78	14	the	the	DET
inlawrev-2625	78	15	film	film	NOUN
inlawrev-2625	78	16	distributor	distributor	NOUN
inlawrev-2625	78	17	a	a	DET
inlawrev-2625	78	18	percentage	percentage	NOUN
inlawrev-2625	78	19	of	of	ADP
inlawrev-2625	78	20	the	the	DET
inlawrev-2625	78	21	gross	gross	ADJ
inlawrev-2625	78	22	receipts	receipt	NOUN
inlawrev-2625	78	23	from	from	ADP
inlawrev-2625	78	24	admissions	admission	NOUN
inlawrev-2625	78	25	.	.	PUNCT
inlawrev-2625	79	1	united	united	PROPN
inlawrev-2625	79	2	artists	artist	NOUN
inlawrev-2625	79	3	was	be	AUX
inlawrev-2625	79	4	permitted	permit	VERB
inlawrev-2625	79	5	under	under	ADP
inlawrev-2625	79	6	these	these	DET
inlawrev-2625	79	7	agreements	agreement	NOUN
inlawrev-2625	79	8	to	to	PART
inlawrev-2625	79	9	reduce	reduce	VERB
inlawrev-2625	79	10	the	the	DET
inlawrev-2625	79	11	payments	payment	NOUN
inlawrev-2625	79	12	to	to	ADP
inlawrev-2625	79	13	distributors	distributor	NOUN
inlawrev-2625	79	14	for	for	ADP
inlawrev-2625	79	15	a	a	DET
inlawrev-2625	79	16	"	"	PUNCT
inlawrev-2625	79	17	house	house	NOUN
inlawrev-2625	79	18	allowance	allowance	NOUN
inlawrev-2625	79	19	.	.	PUNCT
inlawrev-2625	80	1	"	"	PUNCT
inlawrev-2625	80	2	^^	^^	CCONJ
inlawrev-2625	80	3	the	the	DET
inlawrev-2625	80	4	house	house	NOUN
inlawrev-2625	80	5	allowance	allowance	NOUN
inlawrev-2625	80	6	was	be	AUX
inlawrev-2625	80	7	usually	usually	ADV
inlawrev-2625	80	8	based	base	VERB
inlawrev-2625	80	9	on	on	ADP
inlawrev-2625	80	10	a	a	DET
inlawrev-2625	80	11	fixed	fix	VERB
inlawrev-2625	80	12	dollar	dollar	NOUN
inlawrev-2625	80	13	amount	amount	NOUN
inlawrev-2625	80	14	and	and	CCONJ
inlawrev-2625	80	15	was	be	AUX
inlawrev-2625	80	16	to	to	PART
inlawrev-2625	80	17	compensate	compensate	VERB
inlawrev-2625	80	18	united	united	ADJ
inlawrev-2625	80	19	artists	artist	NOUN
inlawrev-2625	80	20	for	for	ADP
inlawrev-2625	80	21	its	its	PRON
inlawrev-2625	80	22	operating	operating	NOUN
inlawrev-2625	80	23	expenses	expense	NOUN
inlawrev-2625	80	24	.	.	PUNCT
inlawrev-2625	80	25	^^	^^	PUNCT
inlawrev-2625	80	26	in	in	ADP
inlawrev-2625	80	27	those	those	DET
inlawrev-2625	80	28	cases	case	NOUN
inlawrev-2625	80	29	where	where	SCONJ
inlawrev-2625	80	30	no	no	DET
inlawrev-2625	80	31	house	house	NOUN
inlawrev-2625	80	32	allowance	allowance	NOUN
inlawrev-2625	80	33	was	be	AUX
inlawrev-2625	80	34	deducted	deduct	VERB
inlawrev-2625	80	35	,	,	PUNCT
inlawrev-2625	80	36	a	a	DET
inlawrev-2625	80	37	lesser	less	ADJ
inlawrev-2625	80	38	percentage	percentage	NOUN
inlawrev-2625	80	39	was	be	AUX
inlawrev-2625	80	40	paid	pay	VERB
inlawrev-2625	80	41	to	to	ADP
inlawrev-2625	80	42	the	the	DET
inlawrev-2625	80	43	film	film	NOUN
inlawrev-2625	80	44	distributor	distributor	NOUN
inlawrev-2625	80	45	for	for	ADP
inlawrev-2625	80	46	the	the	DET
inlawrev-2625	80	47	right	right	NOUN
inlawrev-2625	80	48	to	to	PART
inlawrev-2625	80	49	show	show	VERB
inlawrev-2625	80	50	the	the	DET
inlawrev-2625	80	51	film	film	NOUN
inlawrev-2625	80	52	.	.	PUNCT
inlawrev-2625	81	1	the	the	DET
inlawrev-2625	81	2	united	united	PROPN
inlawrev-2625	81	3	artists	artists	PROPN
inlawrev-2625	81	4	agreements	agreement	NOUN
inlawrev-2625	81	5	which	which	PRON
inlawrev-2625	81	6	were	be	AUX
inlawrev-2625	81	7	based	base	VERB
inlawrev-2625	81	8	on	on	ADP
inlawrev-2625	81	9	percentage	percentage	NOUN
inlawrev-2625	81	10	amounts	amount	NOUN
inlawrev-2625	81	11	sometimes	sometimes	ADV
inlawrev-2625	81	12	contained	contain	VERB
inlawrev-2625	81	13	trust	trust	NOUN
inlawrev-2625	81	14	clauses	clause	NOUN
inlawrev-2625	81	15	which	which	PRON
inlawrev-2625	81	16	stated	state	VERB
inlawrev-2625	81	17	that	that	SCONJ
inlawrev-2625	81	18	the	the	DET
inlawrev-2625	81	19	percentage	percentage	NOUN
inlawrev-2625	81	20	of	of	ADP
inlawrev-2625	81	21	the	the	DET
inlawrev-2625	81	22	admissions	admission	NOUN
inlawrev-2625	81	23	payable	payable	ADJ
inlawrev-2625	81	24	to	to	ADP
inlawrev-2625	81	25	the	the	DET
inlawrev-2625	81	26	distributor	distributor	NOUN
inlawrev-2625	81	27	was	be	AUX
inlawrev-2625	81	28	held	hold	VERB
inlawrev-2625	81	29	by	by	ADP
inlawrev-2625	81	30	united	united	ADJ
inlawrev-2625	81	31	artists	artist	NOUN
inlawrev-2625	81	32	in	in	ADP
inlawrev-2625	81	33	trust	trust	NOUN
inlawrev-2625	81	34	for	for	ADP
inlawrev-2625	81	35	the	the	DET
inlawrev-2625	81	36	distributor	distributor	NOUN
inlawrev-2625	81	37	.	.	PUNCT
inlawrev-2625	81	38	^^	^^	PUNCT
inlawrev-2625	82	1	at	at	ADP
inlawrev-2625	82	2	the	the	DET
inlawrev-2625	82	3	outset	outset	NOUN
inlawrev-2625	82	4	,	,	PUNCT
inlawrev-2625	82	5	the	the	DET
inlawrev-2625	82	6	court	court	NOUN
inlawrev-2625	82	7	found	find	VERB
inlawrev-2625	82	8	that	that	SCONJ
inlawrev-2625	82	9	united	united	PROPN
inlawrev-2625	82	10	artists	artist	NOUN
inlawrev-2625	82	11	'	'	PART
inlawrev-2625	82	12	argument	argument	NOUN
inlawrev-2625	82	13	was	be	AUX
inlawrev-2625	82	14	''	''	PUNCT
inlawrev-2625	82	15	i	i	PROPN
inlawrev-2625	82	16	d.	d.	PROPN
inlawrev-2625	82	17	"	"	PUNCT
inlawrev-2625	82	18	459	459	NUM
inlawrev-2625	82	19	n.e.2d	n.e.2d	NOUN
inlawrev-2625	82	20	754	754	NUM
inlawrev-2625	82	21	(	(	PUNCT
inlawrev-2625	82	22	ind	ind	NOUN
inlawrev-2625	82	23	.	.	PUNCT
inlawrev-2625	83	1	ct	ct	PROPN
inlawrev-2625	83	2	.	.	PUNCT
inlawrev-2625	84	1	app	app	PROPN
inlawrev-2625	84	2	.	.	PROPN
inlawrev-2625	84	3	1984	1984	NUM
inlawrev-2625	84	4	)	)	PUNCT
inlawrev-2625	84	5	.	.	PUNCT
inlawrev-2625	85	1	2	2	NUM
inlawrev-2625	85	2	°	°	NUM
inlawrev-2625	85	3	m	m	VERB
inlawrev-2625	85	4	at	at	ADP
inlawrev-2625	85	5	758	758	NUM
inlawrev-2625	85	6	-	-	SYM
inlawrev-2625	85	7	59	59	NUM
inlawrev-2625	85	8	.	.	PUNCT
inlawrev-2625	85	9	^'id	^'id	PROPN
inlawrev-2625	85	10	.	.	PUNCT
inlawrev-2625	86	1	at	at	ADP
inlawrev-2625	86	2	755	755	NUM
inlawrev-2625	86	3	-	-	SYM
inlawrev-2625	86	4	56	56	NUM
inlawrev-2625	86	5	.	.	PUNCT
inlawrev-2625	86	6	^ud	^ud	PROPN
inlawrev-2625	86	7	.	.	PUNCT
inlawrev-2625	87	1	at	at	ADP
inlawrev-2625	87	2	757	757	PROPN
inlawrev-2625	87	3	.	.	PUNCT
inlawrev-2625	87	4	^'id	^'id	PROPN
inlawrev-2625	87	5	.	.	PUNCT
inlawrev-2625	87	6	1985	1985	NUM
inlawrev-2625	87	7	]	]	PUNCT
inlawrev-2625	87	8	survey	survey	NOUN
inlawrev-2625	87	9	—	—	PUNCT
inlawrev-2625	87	10	taxation	taxation	NOUN
inlawrev-2625	87	11	393	393	NUM
inlawrev-2625	87	12	"	"	PUNCT
inlawrev-2625	87	13	tantamount	tantamount	ADJ
inlawrev-2625	87	14	to	to	ADP
inlawrev-2625	87	15	claiming	claim	VERB
inlawrev-2625	87	16	an	an	DET
inlawrev-2625	87	17	exemption	exemption	NOUN
inlawrev-2625	87	18	.	.	PUNCT
inlawrev-2625	88	1	"^	"^	PRON
inlawrev-2625	88	2	''	''	PUNCT
inlawrev-2625	88	3	thus	thus	ADV
inlawrev-2625	88	4	,	,	PUNCT
inlawrev-2625	88	5	the	the	DET
inlawrev-2625	88	6	court	court	NOUN
inlawrev-2625	88	7	held	hold	VERB
inlawrev-2625	88	8	that	that	SCONJ
inlawrev-2625	88	9	the	the	DET
inlawrev-2625	88	10	tax	tax	NOUN
inlawrev-2625	88	11	statutes	statute	NOUN
inlawrev-2625	88	12	would	would	AUX
inlawrev-2625	88	13	be	be	AUX
inlawrev-2625	88	14	strictly	strictly	ADV
inlawrev-2625	88	15	construed	construe	VERB
inlawrev-2625	88	16	against	against	ADP
inlawrev-2625	88	17	the	the	DET
inlawrev-2625	88	18	taxpayer	taxpayer	NOUN
inlawrev-2625	88	19	since	since	SCONJ
inlawrev-2625	88	20	it	it	PRON
inlawrev-2625	88	21	was	be	AUX
inlawrev-2625	88	22	claiming	claim	VERB
inlawrev-2625	88	23	an	an	DET
inlawrev-2625	88	24	exemption	exemption	NOUN
inlawrev-2625	88	25	.	.	PUNCT
inlawrev-2625	88	26	^^	^^	PUNCT
inlawrev-2625	89	1	the	the	DET
inlawrev-2625	89	2	court	court	NOUN
inlawrev-2625	89	3	agreed	agree	VERB
inlawrev-2625	89	4	with	with	ADP
inlawrev-2625	89	5	united	united	PROPN
inlawrev-2625	89	6	artists	artist	NOUN
inlawrev-2625	89	7	'	'	PART
inlawrev-2625	89	8	first	first	ADJ
inlawrev-2625	89	9	argument	argument	NOUN
inlawrev-2625	89	10	that	that	SCONJ
inlawrev-2625	89	11	receipts	receipt	NOUN
inlawrev-2625	89	12	received	receive	VERB
inlawrev-2625	89	13	on	on	ADP
inlawrev-2625	89	14	behalf	behalf	NOUN
inlawrev-2625	89	15	of	of	ADP
inlawrev-2625	89	16	a	a	DET
inlawrev-2625	89	17	third	third	ADJ
inlawrev-2625	89	18	person	person	NOUN
inlawrev-2625	89	19	do	do	AUX
inlawrev-2625	89	20	not	not	PART
inlawrev-2625	89	21	subject	subject	VERB
inlawrev-2625	89	22	the	the	DET
inlawrev-2625	89	23	persons	person	NOUN
inlawrev-2625	89	24	receiving	receive	VERB
inlawrev-2625	89	25	such	such	ADJ
inlawrev-2625	89	26	payments	payment	NOUN
inlawrev-2625	89	27	to	to	ADP
inlawrev-2625	89	28	the	the	DET
inlawrev-2625	89	29	gross	gross	ADJ
inlawrev-2625	89	30	income	income	NOUN
inlawrev-2625	89	31	tax.^^	tax.^^	PUNCT
inlawrev-2625	89	32	however	however	ADV
inlawrev-2625	89	33	,	,	PUNCT
inlawrev-2625	89	34	united	united	ADJ
inlawrev-2625	89	35	artists	artist	NOUN
inlawrev-2625	89	36	was	be	AUX
inlawrev-2625	89	37	unsuccessful	unsuccessful	ADJ
inlawrev-2625	89	38	in	in	ADP
inlawrev-2625	89	39	convincing	convince	VERB
inlawrev-2625	89	40	the	the	DET
inlawrev-2625	89	41	appellate	appellate	ADJ
inlawrev-2625	89	42	court	court	NOUN
inlawrev-2625	89	43	that	that	SCONJ
inlawrev-2625	89	44	the	the	DET
inlawrev-2625	89	45	trial	trial	NOUN
inlawrev-2625	89	46	court	court	NOUN
inlawrev-2625	89	47	had	have	AUX
inlawrev-2625	89	48	erred	err	VERB
inlawrev-2625	89	49	in	in	ADP
inlawrev-2625	89	50	finding	find	VERB
inlawrev-2625	89	51	that	that	SCONJ
inlawrev-2625	89	52	united	united	ADJ
inlawrev-2625	89	53	artists	artist	NOUN
inlawrev-2625	89	54	was	be	AUX
inlawrev-2625	89	55	the	the	DET
inlawrev-2625	89	56	owner	owner	NOUN
inlawrev-2625	89	57	of	of	ADP
inlawrev-2625	89	58	the	the	DET
inlawrev-2625	89	59	entire	entire	ADJ
inlawrev-2625	89	60	admissions	admission	NOUN
inlawrev-2625	89	61	upon	upon	SCONJ
inlawrev-2625	89	62	receipt	receipt	NOUN
inlawrev-2625	89	63	.	.	PUNCT
inlawrev-2625	90	1	the	the	DET
inlawrev-2625	90	2	court	court	NOUN
inlawrev-2625	90	3	reviewed	review	VERB
inlawrev-2625	90	4	the	the	DET
inlawrev-2625	90	5	trial	trial	NOUN
inlawrev-2625	90	6	court	court	NOUN
inlawrev-2625	90	7	's	's	PART
inlawrev-2625	90	8	finding	finding	NOUN
inlawrev-2625	90	9	that	that	SCONJ
inlawrev-2625	90	10	the	the	DET
inlawrev-2625	90	11	film	film	NOUN
inlawrev-2625	90	12	agreements	agreement	NOUN
inlawrev-2625	90	13	,	,	PUNCT
inlawrev-2625	90	14	while	while	SCONJ
inlawrev-2625	90	15	entithng	entithng	VERB
inlawrev-2625	90	16	the	the	DET
inlawrev-2625	90	17	distributor	distributor	NOUN
inlawrev-2625	90	18	to	to	ADP
inlawrev-2625	90	19	a	a	DET
inlawrev-2625	90	20	percentage	percentage	NOUN
inlawrev-2625	90	21	of	of	ADP
inlawrev-2625	90	22	the	the	DET
inlawrev-2625	90	23	admissions	admission	NOUN
inlawrev-2625	90	24	,	,	PUNCT
inlawrev-2625	90	25	were	be	AUX
inlawrev-2625	90	26	more	more	ADJ
inlawrev-2625	90	27	in	in	ADP
inlawrev-2625	90	28	the	the	DET
inlawrev-2625	90	29	nature	nature	NOUN
inlawrev-2625	90	30	of	of	ADP
inlawrev-2625	90	31	a	a	DET
inlawrev-2625	90	32	rental	rental	ADJ
inlawrev-2625	90	33	agreement	agreement	NOUN
inlawrev-2625	90	34	which	which	PRON
inlawrev-2625	90	35	were	be	AUX
inlawrev-2625	90	36	business	business	NOUN
inlawrev-2625	90	37	expenses	expense	NOUN
inlawrev-2625	90	38	of	of	ADP
inlawrev-2625	90	39	united	united	ADJ
inlawrev-2625	90	40	artists	artist	NOUN
inlawrev-2625	90	41	and	and	CCONJ
inlawrev-2625	90	42	unavailable	unavailable	ADJ
inlawrev-2625	90	43	for	for	ADP
inlawrev-2625	90	44	deduction	deduction	NOUN
inlawrev-2625	90	45	from	from	ADP
inlawrev-2625	90	46	its	its	PRON
inlawrev-2625	90	47	gross	gross	ADJ
inlawrev-2625	90	48	income	income	NOUN
inlawrev-2625	90	49	.	.	PUNCT
inlawrev-2625	91	1	the	the	DET
inlawrev-2625	91	2	trial	trial	NOUN
inlawrev-2625	91	3	court	court	NOUN
inlawrev-2625	91	4	had	have	AUX
inlawrev-2625	91	5	concluded	conclude	VERB
inlawrev-2625	91	6	that	that	SCONJ
inlawrev-2625	91	7	the	the	DET
inlawrev-2625	91	8	provisions	provision	NOUN
inlawrev-2625	91	9	in	in	ADP
inlawrev-2625	91	10	the	the	DET
inlawrev-2625	91	11	agreements	agreement	NOUN
inlawrev-2625	91	12	ensuring	ensure	VERB
inlawrev-2625	91	13	its	its	PRON
inlawrev-2625	91	14	collection	collection	NOUN
inlawrev-2625	91	15	of	of	ADP
inlawrev-2625	91	16	the	the	DET
inlawrev-2625	91	17	distributor	distributor	NOUN
inlawrev-2625	91	18	's	's	PART
inlawrev-2625	91	19	percentage	percentage	NOUN
inlawrev-2625	91	20	of	of	ADP
inlawrev-2625	91	21	admissions	admission	NOUN
inlawrev-2625	91	22	were	be	AUX
inlawrev-2625	91	23	merely	merely	ADV
inlawrev-2625	91	24	a	a	DET
inlawrev-2625	91	25	means	means	NOUN
inlawrev-2625	91	26	of	of	ADP
inlawrev-2625	91	27	securing	secure	VERB
inlawrev-2625	91	28	payment	payment	NOUN
inlawrev-2625	91	29	,	,	PUNCT
inlawrev-2625	91	30	and	and	CCONJ
inlawrev-2625	91	31	that	that	SCONJ
inlawrev-2625	91	32	these	these	DET
inlawrev-2625	91	33	payments	payment	NOUN
inlawrev-2625	91	34	were	be	AUX
inlawrev-2625	91	35	expenses	expense	NOUN
inlawrev-2625	91	36	of	of	ADP
inlawrev-2625	91	37	united	united	ADJ
inlawrev-2625	91	38	artists	artist	NOUN
inlawrev-2625	91	39	in	in	ADP
inlawrev-2625	91	40	doing	do	VERB
inlawrev-2625	91	41	business	business	NOUN
inlawrev-2625	91	42	.	.	PUNCT
inlawrev-2625	92	1	^^	^^	PUNCT
inlawrev-2625	92	2	the	the	DET
inlawrev-2625	92	3	united	united	PROPN
inlawrev-2625	92	4	artists	artists	PROPN
inlawrev-2625	92	5	court	court	PROPN
inlawrev-2625	92	6	referred	refer	VERB
inlawrev-2625	92	7	to	to	ADP
inlawrev-2625	92	8	the	the	DET
inlawrev-2625	92	9	indiana	indiana	PROPN
inlawrev-2625	92	10	supreme	supreme	PROPN
inlawrev-2625	92	11	court	court	PROPN
inlawrev-2625	92	12	case	case	NOUN
inlawrev-2625	92	13	of	of	ADP
inlawrev-2625	92	14	gross	gross	ADJ
inlawrev-2625	92	15	income	income	NOUN
inlawrev-2625	92	16	tax	tax	NOUN
inlawrev-2625	92	17	division	division	NOUN
inlawrev-2625	92	18	v.	v.	ADP
inlawrev-2625	92	19	warner	warner	PROPN
inlawrev-2625	92	20	brothers	brother	NOUN
inlawrev-2625	92	21	,	,	PUNCT
inlawrev-2625	92	22	^^	^^	PUNCT
inlawrev-2625	92	23	which	which	PRON
inlawrev-2625	92	24	concerned	concern	VERB
inlawrev-2625	92	25	the	the	DET
inlawrev-2625	92	26	question	question	NOUN
inlawrev-2625	92	27	of	of	ADP
inlawrev-2625	92	28	whether	whether	SCONJ
inlawrev-2625	92	29	or	or	CCONJ
inlawrev-2625	92	30	not	not	PART
inlawrev-2625	92	31	warner	warner	NOUN
inlawrev-2625	92	32	brothers	brother	NOUN
inlawrev-2625	92	33	was	be	AUX
inlawrev-2625	92	34	engaged	engage	VERB
inlawrev-2625	92	35	in	in	ADP
inlawrev-2625	92	36	interstate	interstate	ADJ
inlawrev-2625	92	37	commerce	commerce	NOUN
inlawrev-2625	92	38	and	and	CCONJ
inlawrev-2625	92	39	thus	thus	ADV
inlawrev-2625	92	40	exempt	exempt	ADJ
inlawrev-2625	92	41	from	from	ADP
inlawrev-2625	92	42	gross	gross	ADJ
inlawrev-2625	92	43	income	income	NOUN
inlawrev-2625	92	44	tax	tax	NOUN
inlawrev-2625	92	45	.	.	PUNCT
inlawrev-2625	93	1	in	in	ADP
inlawrev-2625	93	2	warner	warner	PROPN
inlawrev-2625	93	3	brothers	brother	NOUN
inlawrev-2625	93	4	,	,	PUNCT
inlawrev-2625	93	5	the	the	DET
inlawrev-2625	93	6	indiana	indiana	PROPN
inlawrev-2625	93	7	supreme	supreme	PROPN
inlawrev-2625	93	8	court	court	PROPN
inlawrev-2625	93	9	held	hold	VERB
inlawrev-2625	93	10	that	that	SCONJ
inlawrev-2625	93	11	warner	warner	PROPN
inlawrev-2625	93	12	brothers	brother	NOUN
inlawrev-2625	93	13	was	be	AUX
inlawrev-2625	93	14	not	not	PART
inlawrev-2625	93	15	engaged	engage	VERB
inlawrev-2625	93	16	in	in	ADP
inlawrev-2625	93	17	interstate	interstate	ADJ
inlawrev-2625	93	18	commerce	commerce	NOUN
inlawrev-2625	93	19	:	:	PUNCT
inlawrev-2625	93	20	"	"	PUNCT
inlawrev-2625	93	21	[	[	X
inlawrev-2625	93	22	n]or	n]or	ADV
inlawrev-2625	93	23	can	can	AUX
inlawrev-2625	93	24	we	we	PRON
inlawrev-2625	93	25	see	see	VERB
inlawrev-2625	93	26	that	that	SCONJ
inlawrev-2625	93	27	the	the	DET
inlawrev-2625	93	28	license	license	NOUN
inlawrev-2625	93	29	agreement	agreement	NOUN
inlawrev-2625	93	30	,	,	PUNCT
inlawrev-2625	93	31	providing	provide	VERB
inlawrev-2625	93	32	for	for	ADP
inlawrev-2625	93	33	a	a	DET
inlawrev-2625	93	34	percentage	percentage	NOUN
inlawrev-2625	93	35	of	of	ADP
inlawrev-2625	93	36	the	the	DET
inlawrev-2625	93	37	exhibitor	exhibitor	NOUN
inlawrev-2625	93	38	's	's	PART
inlawrev-2625	93	39	admission	admission	NOUN
inlawrev-2625	93	40	price	price	NOUN
inlawrev-2625	93	41	as	as	ADP
inlawrev-2625	93	42	the	the	DET
inlawrev-2625	93	43	license	license	NOUN
inlawrev-2625	93	44	fee	fee	NOUN
inlawrev-2625	93	45	,	,	PUNCT
inlawrev-2625	93	46	changes	change	VERB
inlawrev-2625	93	47	the	the	DET
inlawrev-2625	93	48	character	character	NOUN
inlawrev-2625	93	49	of	of	ADP
inlawrev-2625	93	50	the	the	DET
inlawrev-2625	93	51	transaction	transaction	NOUN
inlawrev-2625	93	52	.	.	PUNCT
inlawrev-2625	94	1	"^^	"^^	PROPN
inlawrev-2625	94	2	the	the	DET
inlawrev-2625	94	3	united	united	PROPN
inlawrev-2625	94	4	artists	artists	PROPN
inlawrev-2625	94	5	court	court	PROPN
inlawrev-2625	94	6	recognized	recognize	VERB
inlawrev-2625	94	7	that	that	SCONJ
inlawrev-2625	94	8	this	this	PRON
inlawrev-2625	94	9	was	be	AUX
inlawrev-2625	94	10	not	not	PART
inlawrev-2625	94	11	a	a	DET
inlawrev-2625	94	12	binding	bind	VERB
inlawrev-2625	94	13	argument	argument	NOUN
inlawrev-2625	94	14	against	against	ADP
inlawrev-2625	94	15	united	united	PROPN
inlawrev-2625	94	16	artists	artist	NOUN
inlawrev-2625	94	17	,	,	PUNCT
inlawrev-2625	94	18	but	but	CCONJ
inlawrev-2625	94	19	it	it	PRON
inlawrev-2625	94	20	also	also	ADV
inlawrev-2625	94	21	recognized	recognize	VERB
inlawrev-2625	94	22	that	that	SCONJ
inlawrev-2625	94	23	this	this	DET
inlawrev-2625	94	24	holding	holding	NOUN
inlawrev-2625	94	25	was	be	AUX
inlawrev-2625	94	26	valid	valid	ADJ
inlawrev-2625	94	27	as	as	ADP
inlawrev-2625	94	28	to	to	ADP
inlawrev-2625	94	29	the	the	DET
inlawrev-2625	94	30	logic	logic	NOUN
inlawrev-2625	94	31	that	that	SCONJ
inlawrev-2625	94	32	a	a	DET
inlawrev-2625	94	33	percentage	percentage	NOUN
inlawrev-2625	94	34	of	of	ADP
inlawrev-2625	94	35	the	the	DET
inlawrev-2625	94	36	exhibitor	exhibitor	NOUN
inlawrev-2625	94	37	's	's	PART
inlawrev-2625	94	38	admission	admission	NOUN
inlawrev-2625	94	39	fee	fee	NOUN
inlawrev-2625	94	40	does	do	AUX
inlawrev-2625	94	41	not	not	PART
inlawrev-2625	94	42	change	change	VERB
inlawrev-2625	94	43	the	the	DET
inlawrev-2625	94	44	character	character	NOUN
inlawrev-2625	94	45	of	of	ADP
inlawrev-2625	94	46	the	the	DET
inlawrev-2625	94	47	transaction	transaction	NOUN
inlawrev-2625	94	48	.	.	PUNCT
inlawrev-2625	95	1	^	^	NOUN
inlawrev-2625	95	2	°	°	PRON
inlawrev-2625	95	3	reviewing	review	VERB
inlawrev-2625	95	4	the	the	DET
inlawrev-2625	95	5	facts	fact	NOUN
inlawrev-2625	95	6	,	,	PUNCT
inlawrev-2625	95	7	the	the	DET
inlawrev-2625	95	8	court	court	NOUN
inlawrev-2625	95	9	indicated	indicate	VERB
inlawrev-2625	95	10	that	that	SCONJ
inlawrev-2625	95	11	the	the	DET
inlawrev-2625	95	12	agreement	agreement	NOUN
inlawrev-2625	95	13	's	's	PART
inlawrev-2625	95	14	provision	provision	NOUN
inlawrev-2625	95	15	entitling	entitle	VERB
inlawrev-2625	95	16	united	united	ADJ
inlawrev-2625	95	17	artists	artist	NOUN
inlawrev-2625	95	18	to	to	ADP
inlawrev-2625	95	19	a	a	DET
inlawrev-2625	95	20	"	"	PUNCT
inlawrev-2625	95	21	house	house	NOUN
inlawrev-2625	95	22	allowance	allowance	NOUN
inlawrev-2625	95	23	"	"	PUNCT
inlawrev-2625	95	24	indicated	indicate	VERB
inlawrev-2625	95	25	that	that	SCONJ
inlawrev-2625	95	26	the	the	DET
inlawrev-2625	95	27	parties	party	NOUN
inlawrev-2625	95	28	^vc^.	^vc^.	NOUN
inlawrev-2625	95	29	at	at	ADP
inlawrev-2625	95	30	756	756	NUM
inlawrev-2625	95	31	.	.	PUNCT
inlawrev-2625	96	1	"	"	PUNCT
inlawrev-2625	96	2	m	m	AUX
inlawrev-2625	96	3	(	(	PUNCT
inlawrev-2625	96	4	citing	cite	VERB
inlawrev-2625	96	5	indiana	indiana	PROPN
inlawrev-2625	96	6	dep't	dep't	NOUN
inlawrev-2625	96	7	of	of	ADP
inlawrev-2625	96	8	state	state	NOUN
inlawrev-2625	96	9	revenue	revenue	NOUN
inlawrev-2625	96	10	v.	v.	ADP
inlawrev-2625	96	11	boswell	boswell	PROPN
inlawrev-2625	96	12	oil	oil	PROPN
inlawrev-2625	96	13	co.	co.	PROPN
inlawrev-2625	96	14	,	,	PUNCT
inlawrev-2625	96	15	148	148	NUM
inlawrev-2625	96	16	ind	ind	NOUN
inlawrev-2625	96	17	.	.	PUNCT
inlawrev-2625	97	1	app	app	PROPN
inlawrev-2625	97	2	.	.	PROPN
inlawrev-2625	98	1	569	569	NUM
inlawrev-2625	98	2	,	,	PUNCT
inlawrev-2625	98	3	268	268	NUM
inlawrev-2625	98	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	98	5	303	303	NUM
inlawrev-2625	98	6	(	(	PUNCT
inlawrev-2625	98	7	1971	1971	NUM
inlawrev-2625	98	8	)	)	PUNCT
inlawrev-2625	98	9	)	)	PUNCT
inlawrev-2625	98	10	.	.	PUNCT
inlawrev-2625	99	1	^m59	^m59	VERB
inlawrev-2625	99	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	99	3	at	at	ADP
inlawrev-2625	99	4	756	756	NUM
inlawrev-2625	99	5	-	-	SYM
inlawrev-2625	99	6	57	57	NUM
inlawrev-2625	99	7	(	(	PUNCT
inlawrev-2625	99	8	citing	cite	VERB
inlawrev-2625	99	9	indiana	indiana	PROPN
inlawrev-2625	99	10	dep't	dep't	NOUN
inlawrev-2625	99	11	of	of	ADP
inlawrev-2625	99	12	revenue	revenue	NOUN
inlawrev-2625	99	13	v.	v.	SCONJ
inlawrev-2625	99	14	waterfiled	waterfile	VERB
inlawrev-2625	99	15	[	[	X
inlawrev-2625	99	16	sic	sic	ADJ
inlawrev-2625	99	17	]	]	X
inlawrev-2625	99	18	mtg	mtg	PROPN
inlawrev-2625	99	19	.	.	PROPN
inlawrev-2625	99	20	co.	co.	PROPN
inlawrev-2625	99	21	,	,	PUNCT
inlawrev-2625	99	22	400	400	NUM
inlawrev-2625	99	23	n.e.2d	n.e.2d	NOUN
inlawrev-2625	99	24	212	212	NUM
inlawrev-2625	99	25	(	(	PUNCT
inlawrev-2625	99	26	ind	ind	NOUN
inlawrev-2625	99	27	.	.	PUNCT
inlawrev-2625	100	1	ct	ct	PROPN
inlawrev-2625	100	2	.	.	PUNCT
inlawrev-2625	101	1	app	app	PROPN
inlawrev-2625	101	2	.	.	PROPN
inlawrev-2625	101	3	1980	1980	NUM
inlawrev-2625	101	4	)	)	PUNCT
inlawrev-2625	102	1	;	;	PUNCT
inlawrev-2625	102	2	department	department	NOUN
inlawrev-2625	102	3	of	of	ADP
inlawrev-2625	102	4	treasury	treasury	PROPN
inlawrev-2625	102	5	v.	v.	ADP
inlawrev-2625	102	6	ice	ice	NOUN
inlawrev-2625	102	7	serv	serv	PROPN
inlawrev-2625	102	8	.	.	PROPN
inlawrev-2625	102	9	,	,	PUNCT
inlawrev-2625	102	10	inc	inc	PROPN
inlawrev-2625	102	11	.	.	PROPN
inlawrev-2625	102	12	,	,	PUNCT
inlawrev-2625	102	13	220	220	NUM
inlawrev-2625	102	14	ind	ind	NOUN
inlawrev-2625	102	15	.	.	PUNCT
inlawrev-2625	103	1	64	64	NUM
inlawrev-2625	103	2	,	,	PUNCT
inlawrev-2625	103	3	41	41	NUM
inlawrev-2625	103	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	103	5	201	201	NUM
inlawrev-2625	103	6	(	(	PUNCT
inlawrev-2625	103	7	1942	1942	NUM
inlawrev-2625	103	8	)	)	PUNCT
inlawrev-2625	103	9	)	)	PUNCT
inlawrev-2625	103	10	.	.	PUNCT
inlawrev-2625	104	1	2	2	NUM
inlawrev-2625	104	2	^	^	SYM
inlawrev-2625	104	3	59	59	NUM
inlawrev-2625	104	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	104	5	at	at	ADP
inlawrev-2625	104	6	757	757	NUM
inlawrev-2625	104	7	.	.	PUNCT
inlawrev-2625	105	1	^«233	^«233	PUNCT
inlawrev-2625	105	2	ind	ind	NOUN
inlawrev-2625	105	3	.	.	PUNCT
inlawrev-2625	106	1	345	345	NUM
inlawrev-2625	106	2	,	,	PUNCT
inlawrev-2625	106	3	118	118	NUM
inlawrev-2625	106	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	106	5	117	117	NUM
inlawrev-2625	106	6	(	(	PUNCT
inlawrev-2625	106	7	1954	1954	NUM
inlawrev-2625	106	8	)	)	PUNCT
inlawrev-2625	106	9	.	.	PUNCT
inlawrev-2625	107	1	^''id	^''id	PUNCT
inlawrev-2625	107	2	.	.	PUNCT
inlawrev-2625	108	1	at	at	ADP
inlawrev-2625	108	2	348	348	NUM
inlawrev-2625	108	3	,	,	PUNCT
inlawrev-2625	108	4	118	118	NUM
inlawrev-2625	108	5	n.e.2d	n.e.2d	NOUN
inlawrev-2625	108	6	at	at	ADP
inlawrev-2625	108	7	119	119	NUM
inlawrev-2625	108	8	.	.	PUNCT
inlawrev-2625	108	9	^	^	PUNCT
inlawrev-2625	108	10	°	°	ADP
inlawrev-2625	108	11	459	459	NUM
inlawrev-2625	108	12	n.e.2d	n.e.2d	NOUN
inlawrev-2625	108	13	at	at	ADP
inlawrev-2625	108	14	757	757	NUM
inlawrev-2625	108	15	n.2	n.2	NOUN
inlawrev-2625	108	16	.	.	PUNCT
inlawrev-2625	109	1	the	the	DET
inlawrev-2625	109	2	court	court	NOUN
inlawrev-2625	109	3	in	in	ADP
inlawrev-2625	109	4	this	this	DET
inlawrev-2625	109	5	footnote	footnote	NOUN
inlawrev-2625	109	6	revealed	reveal	VERB
inlawrev-2625	109	7	that	that	SCONJ
inlawrev-2625	109	8	united	united	PROPN
inlawrev-2625	109	9	artists	artist	NOUN
inlawrev-2625	109	10	had	have	AUX
inlawrev-2625	109	11	contended	contend	VERB
inlawrev-2625	109	12	that	that	SCONJ
inlawrev-2625	109	13	the	the	DET
inlawrev-2625	109	14	department	department	NOUN
inlawrev-2625	109	15	of	of	ADP
inlawrev-2625	109	16	revenue	revenue	NOUN
inlawrev-2625	109	17	should	should	AUX
inlawrev-2625	109	18	not	not	PART
inlawrev-2625	109	19	be	be	AUX
inlawrev-2625	109	20	allowed	allow	VERB
inlawrev-2625	109	21	to	to	PART
inlawrev-2625	109	22	rely	rely	VERB
inlawrev-2625	109	23	on	on	ADP
inlawrev-2625	109	24	warner	warner	PROPN
inlawrev-2625	109	25	brothers	brother	NOUN
inlawrev-2625	109	26	because	because	SCONJ
inlawrev-2625	109	27	this	this	DET
inlawrev-2625	109	28	case	case	NOUN
inlawrev-2625	109	29	had	have	AUX
inlawrev-2625	109	30	been	be	AUX
inlawrev-2625	109	31	repudiated	repudiate	VERB
inlawrev-2625	109	32	by	by	ADP
inlawrev-2625	109	33	later	later	ADJ
inlawrev-2625	109	34	department	department	PROPN
inlawrev-2625	109	35	of	of	ADP
inlawrev-2625	109	36	revenue	revenue	NOUN
inlawrev-2625	109	37	regulations	regulation	NOUN
inlawrev-2625	109	38	.	.	PUNCT
inlawrev-2625	110	1	the	the	DET
inlawrev-2625	110	2	court	court	NOUN
inlawrev-2625	110	3	conceded	concede	VERB
inlawrev-2625	110	4	this	this	PRON
inlawrev-2625	110	5	was	be	AUX
inlawrev-2625	110	6	correct	correct	ADJ
inlawrev-2625	110	7	;	;	PUNCT
inlawrev-2625	110	8	however	however	ADV
inlawrev-2625	110	9	,	,	PUNCT
inlawrev-2625	110	10	the	the	DET
inlawrev-2625	110	11	fact	fact	NOUN
inlawrev-2625	110	12	that	that	SCONJ
inlawrev-2625	110	13	this	this	DET
inlawrev-2625	110	14	holding	holding	NOUN
inlawrev-2625	110	15	was	be	AUX
inlawrev-2625	110	16	now	now	ADV
inlawrev-2625	110	17	contrary	contrary	ADJ
inlawrev-2625	110	18	to	to	ADP
inlawrev-2625	110	19	department	department	PROPN
inlawrev-2625	110	20	of	of	ADP
inlawrev-2625	110	21	revenue	revenue	NOUN
inlawrev-2625	110	22	regulations	regulation	NOUN
inlawrev-2625	110	23	did	do	AUX
inlawrev-2625	110	24	not	not	PART
inlawrev-2625	110	25	supersede	supersede	VERB
inlawrev-2625	110	26	the	the	DET
inlawrev-2625	110	27	reasoning	reasoning	NOUN
inlawrev-2625	110	28	of	of	ADP
inlawrev-2625	110	29	warner	warner	PROPN
inlawrev-2625	110	30	brothers	brother	NOUN
inlawrev-2625	110	31	,	,	PUNCT
inlawrev-2625	110	32	at	at	ADP
inlawrev-2625	110	33	least	least	ADJ
inlawrev-2625	110	34	to	to	ADP
inlawrev-2625	110	35	the	the	DET
inlawrev-2625	110	36	extent	extent	NOUN
inlawrev-2625	110	37	that	that	SCONJ
inlawrev-2625	110	38	it	it	PRON
inlawrev-2625	110	39	commented	comment	VERB
inlawrev-2625	110	40	upon	upon	SCONJ
inlawrev-2625	110	41	a	a	DET
inlawrev-2625	110	42	percentage	percentage	NOUN
inlawrev-2625	110	43	of	of	ADP
inlawrev-2625	110	44	license	license	NOUN
inlawrev-2625	110	45	agreement	agreement	NOUN
inlawrev-2625	110	46	and	and	CCONJ
inlawrev-2625	110	47	its	its	PRON
inlawrev-2625	110	48	change	change	NOUN
inlawrev-2625	110	49	upon	upon	SCONJ
inlawrev-2625	110	50	the	the	DET
inlawrev-2625	110	51	character	character	NOUN
inlawrev-2625	110	52	of	of	ADP
inlawrev-2625	110	53	the	the	DET
inlawrev-2625	110	54	transaction	transaction	NOUN
inlawrev-2625	110	55	.	.	PUNCT
inlawrev-2625	111	1	394	394	NUM
inlawrev-2625	111	2	indiana	indiana	PROPN
inlawrev-2625	111	3	law	law	NOUN
inlawrev-2625	111	4	review	review	NOUN
inlawrev-2625	111	5	[	[	X
inlawrev-2625	111	6	vol	vol	NOUN
inlawrev-2625	111	7	.	.	PUNCT
inlawrev-2625	112	1	18:389	18:389	NUM
inlawrev-2625	112	2	treated	treat	VERB
inlawrev-2625	112	3	the	the	DET
inlawrev-2625	112	4	entire	entire	ADJ
inlawrev-2625	112	5	admission	admission	NOUN
inlawrev-2625	112	6	fees	fee	NOUN
inlawrev-2625	112	7	as	as	ADP
inlawrev-2625	112	8	gross	gross	ADJ
inlawrev-2625	112	9	income	income	NOUN
inlawrev-2625	112	10	,	,	PUNCT
inlawrev-2625	112	11	since	since	SCONJ
inlawrev-2625	112	12	all	all	DET
inlawrev-2625	112	13	calculations	calculation	NOUN
inlawrev-2625	112	14	were	be	AUX
inlawrev-2625	112	15	made	make	VERB
inlawrev-2625	112	16	on	on	ADP
inlawrev-2625	112	17	the	the	DET
inlawrev-2625	112	18	total	total	ADJ
inlawrev-2625	112	19	admissions	admission	NOUN
inlawrev-2625	112	20	after	after	ADP
inlawrev-2625	112	21	deduction	deduction	NOUN
inlawrev-2625	112	22	for	for	ADP
inlawrev-2625	112	23	"	"	PUNCT
inlawrev-2625	112	24	the	the	DET
inlawrev-2625	112	25	house	house	NOUN
inlawrev-2625	112	26	allowance	allowance	NOUN
inlawrev-2625	112	27	.	.	PUNCT
inlawrev-2625	113	1	"^	"^	PUNCT
inlawrev-2625	113	2	'	'	PUNCT
inlawrev-2625	113	3	moreover	moreover	ADV
inlawrev-2625	113	4	,	,	PUNCT
inlawrev-2625	113	5	united	united	ADJ
inlawrev-2625	113	6	artists	artist	NOUN
inlawrev-2625	113	7	had	have	AUX
inlawrev-2625	113	8	not	not	PART
inlawrev-2625	113	9	segregated	segregate	VERB
inlawrev-2625	113	10	that	that	DET
inlawrev-2625	113	11	percentage	percentage	NOUN
inlawrev-2625	113	12	of	of	ADP
inlawrev-2625	113	13	fees	fee	NOUN
inlawrev-2625	113	14	which	which	PRON
inlawrev-2625	113	15	was	be	AUX
inlawrev-2625	113	16	payable	payable	ADJ
inlawrev-2625	113	17	to	to	ADP
inlawrev-2625	113	18	the	the	DET
inlawrev-2625	113	19	distributors	distributor	NOUN
inlawrev-2625	113	20	into	into	ADP
inlawrev-2625	113	21	a	a	DET
inlawrev-2625	113	22	separate	separate	ADJ
inlawrev-2625	113	23	banking	banking	NOUN
inlawrev-2625	113	24	account	account	NOUN
inlawrev-2625	113	25	,	,	PUNCT
inlawrev-2625	113	26	but	but	CCONJ
inlawrev-2625	113	27	rather	rather	ADV
inlawrev-2625	113	28	paid	pay	VERB
inlawrev-2625	113	29	it	it	PRON
inlawrev-2625	113	30	from	from	ADP
inlawrev-2625	113	31	its	its	PRON
inlawrev-2625	113	32	own	own	ADJ
inlawrev-2625	113	33	accounts	account	NOUN
inlawrev-2625	113	34	.	.	PUNCT
inlawrev-2625	113	35	^^	^^	PUNCT
inlawrev-2625	114	1	the	the	DET
inlawrev-2625	114	2	court	court	NOUN
inlawrev-2625	114	3	made	make	VERB
inlawrev-2625	114	4	no	no	DET
inlawrev-2625	114	5	mention	mention	NOUN
inlawrev-2625	114	6	of	of	ADP
inlawrev-2625	114	7	what	what	DET
inlawrev-2625	114	8	effect	effect	NOUN
inlawrev-2625	114	9	segregation	segregation	NOUN
inlawrev-2625	114	10	of	of	ADP
inlawrev-2625	114	11	funds	fund	NOUN
inlawrev-2625	114	12	might	might	AUX
inlawrev-2625	114	13	have	have	AUX
inlawrev-2625	114	14	had	have	AUX
inlawrev-2625	114	15	upon	upon	SCONJ
inlawrev-2625	114	16	the	the	DET
inlawrev-2625	114	17	outcome	outcome	NOUN
inlawrev-2625	114	18	of	of	ADP
inlawrev-2625	114	19	this	this	DET
inlawrev-2625	114	20	case	case	NOUN
inlawrev-2625	114	21	.	.	PUNCT
inlawrev-2625	115	1	united	united	PROPN
inlawrev-2625	115	2	artists	artist	NOUN
inlawrev-2625	115	3	also	also	ADV
inlawrev-2625	115	4	claimed	claim	VERB
inlawrev-2625	115	5	that	that	SCONJ
inlawrev-2625	115	6	the	the	DET
inlawrev-2625	115	7	portion	portion	NOUN
inlawrev-2625	115	8	of	of	ADP
inlawrev-2625	115	9	admissions	admission	NOUN
inlawrev-2625	115	10	received	receive	VERB
inlawrev-2625	115	11	and	and	CCONJ
inlawrev-2625	115	12	eventually	eventually	ADV
inlawrev-2625	115	13	paid	pay	VERB
inlawrev-2625	115	14	to	to	ADP
inlawrev-2625	115	15	the	the	DET
inlawrev-2625	115	16	movie	movie	NOUN
inlawrev-2625	115	17	distributors	distributor	NOUN
inlawrev-2625	115	18	had	have	AUX
inlawrev-2625	115	19	been	be	AUX
inlawrev-2625	115	20	received	receive	VERB
inlawrev-2625	115	21	as	as	ADP
inlawrev-2625	115	22	a	a	DET
inlawrev-2625	115	23	special	special	ADJ
inlawrev-2625	115	24	agent	agent	NOUN
inlawrev-2625	115	25	for	for	ADP
inlawrev-2625	115	26	the	the	DET
inlawrev-2625	115	27	distributor	distributor	NOUN
inlawrev-2625	115	28	.	.	PUNCT
inlawrev-2625	115	29	"	"	PUNCT
inlawrev-2625	116	1	united	united	PROPN
inlawrev-2625	116	2	artists	artist	NOUN
inlawrev-2625	116	3	argued	argue	VERB
inlawrev-2625	116	4	it	it	PRON
inlawrev-2625	116	5	was	be	AUX
inlawrev-2625	116	6	merely	merely	ADV
inlawrev-2625	116	7	a	a	DET
inlawrev-2625	116	8	collection	collection	NOUN
inlawrev-2625	116	9	agent	agent	NOUN
inlawrev-2625	116	10	for	for	ADP
inlawrev-2625	116	11	the	the	DET
inlawrev-2625	116	12	distributors	distributor	NOUN
inlawrev-2625	116	13	due	due	ADP
inlawrev-2625	116	14	to	to	ADP
inlawrev-2625	116	15	the	the	DET
inlawrev-2625	116	16	requirement	requirement	NOUN
inlawrev-2625	116	17	that	that	SCONJ
inlawrev-2625	116	18	special	special	ADJ
inlawrev-2625	116	19	prenumbered	prenumbere	VERB
inlawrev-2625	116	20	tickets	ticket	NOUN
inlawrev-2625	116	21	be	be	AUX
inlawrev-2625	116	22	utilized	utilize	VERB
inlawrev-2625	116	23	and	and	CCONJ
inlawrev-2625	116	24	because	because	SCONJ
inlawrev-2625	116	25	the	the	DET
inlawrev-2625	116	26	distributor	distributor	NOUN
inlawrev-2625	116	27	had	have	VERB
inlawrev-2625	116	28	a	a	DET
inlawrev-2625	116	29	right	right	NOUN
inlawrev-2625	116	30	to	to	PART
inlawrev-2625	116	31	audit	audit	VERB
inlawrev-2625	116	32	records	record	NOUN
inlawrev-2625	116	33	of	of	ADP
inlawrev-2625	116	34	united	united	ADJ
inlawrev-2625	116	35	artists	artist	NOUN
inlawrev-2625	116	36	and	and	CCONJ
inlawrev-2625	116	37	monitor	monitor	VERB
inlawrev-2625	116	38	theater	theater	NOUN
inlawrev-2625	116	39	premises	premise	NOUN
inlawrev-2625	116	40	.	.	PUNCT
inlawrev-2625	117	1	^"^	^"^	X
inlawrev-2625	117	2	the	the	DET
inlawrev-2625	117	3	distributor	distributor	NOUN
inlawrev-2625	117	4	also	also	ADV
inlawrev-2625	117	5	retained	retain	VERB
inlawrev-2625	117	6	many	many	ADJ
inlawrev-2625	117	7	rights	right	NOUN
inlawrev-2625	117	8	regarding	regard	VERB
inlawrev-2625	117	9	the	the	DET
inlawrev-2625	117	10	actual	actual	ADJ
inlawrev-2625	117	11	showing	showing	NOUN
inlawrev-2625	117	12	of	of	ADP
inlawrev-2625	117	13	the	the	DET
inlawrev-2625	117	14	films	film	NOUN
inlawrev-2625	117	15	and	and	CCONJ
inlawrev-2625	117	16	almost	almost	ADV
inlawrev-2625	117	17	total	total	ADJ
inlawrev-2625	117	18	control	control	NOUN
inlawrev-2625	117	19	of	of	ADP
inlawrev-2625	117	20	advertising	advertising	NOUN
inlawrev-2625	117	21	related	relate	VERB
inlawrev-2625	117	22	to	to	ADP
inlawrev-2625	117	23	the	the	DET
inlawrev-2625	117	24	films	film	NOUN
inlawrev-2625	117	25	.	.	PUNCT
inlawrev-2625	118	1	the	the	DET
inlawrev-2625	118	2	trial	trial	NOUN
inlawrev-2625	118	3	court	court	NOUN
inlawrev-2625	118	4	,	,	PUNCT
inlawrev-2625	118	5	however	however	ADV
inlawrev-2625	118	6	,	,	PUNCT
inlawrev-2625	118	7	found	find	VERB
inlawrev-2625	118	8	nothing	nothing	PRON
inlawrev-2625	118	9	in	in	ADP
inlawrev-2625	118	10	the	the	DET
inlawrev-2625	118	11	licensing	licensing	NOUN
inlawrev-2625	118	12	agreements	agreement	NOUN
inlawrev-2625	118	13	indicating	indicate	VERB
inlawrev-2625	118	14	that	that	SCONJ
inlawrev-2625	118	15	united	united	PROPN
inlawrev-2625	118	16	artists	artist	NOUN
inlawrev-2625	118	17	was	be	AUX
inlawrev-2625	118	18	an	an	DET
inlawrev-2625	118	19	agent	agent	NOUN
inlawrev-2625	118	20	for	for	ADP
inlawrev-2625	118	21	the	the	DET
inlawrev-2625	118	22	distributors	distributor	NOUN
inlawrev-2625	118	23	for	for	ADP
inlawrev-2625	118	24	any	any	DET
inlawrev-2625	118	25	purpose	purpose	NOUN
inlawrev-2625	118	26	and	and	CCONJ
inlawrev-2625	118	27	that	that	SCONJ
inlawrev-2625	118	28	any	any	DET
inlawrev-2625	118	29	allegations	allegation	NOUN
inlawrev-2625	118	30	of	of	ADP
inlawrev-2625	118	31	agency	agency	NOUN
inlawrev-2625	118	32	were	be	AUX
inlawrev-2625	118	33	uncorrobrated.^^	uncorrobrated.^^	ADP
inlawrev-2625	118	34	the	the	DET
inlawrev-2625	118	35	court	court	NOUN
inlawrev-2625	118	36	of	of	ADP
inlawrev-2625	118	37	appeals	appeals	PROPN
inlawrev-2625	118	38	found	find	VERB
inlawrev-2625	118	39	united	united	ADJ
inlawrev-2625	118	40	artists	artist	NOUN
inlawrev-2625	118	41	distinguishable	distinguishable	ADJ
inlawrev-2625	118	42	from	from	ADP
inlawrev-2625	118	43	indiana	indiana	PROPN
inlawrev-2625	118	44	department	department	PROPN
inlawrev-2625	118	45	of	of	ADP
inlawrev-2625	118	46	revenue	revenue	PROPN
inlawrev-2625	118	47	v	v	NOUN
inlawrev-2625	118	48	,	,	PUNCT
inlawrev-2625	118	49	waterfiled	waterfile	VERB
inlawrev-2625	118	50	[	[	X
inlawrev-2625	118	51	sic	sic	ADJ
inlawrev-2625	118	52	]	]	PUNCT
inlawrev-2625	118	53	mortgage	mortgage	NOUN
inlawrev-2625	118	54	co.	co.	PROPN
inlawrev-2625	118	55	,	,	PUNCT
inlawrev-2625	118	56	^^	^^	PUNCT
inlawrev-2625	118	57	where	where	SCONJ
inlawrev-2625	118	58	it	it	PRON
inlawrev-2625	118	59	was	be	AUX
inlawrev-2625	118	60	held	hold	VERB
inlawrev-2625	118	61	that	that	SCONJ
inlawrev-2625	118	62	a	a	DET
inlawrev-2625	118	63	mortgage	mortgage	NOUN
inlawrev-2625	118	64	company	company	NOUN
inlawrev-2625	118	65	collecting	collect	VERB
inlawrev-2625	118	66	mortgage	mortgage	NOUN
inlawrev-2625	118	67	payments	payment	NOUN
inlawrev-2625	118	68	and	and	CCONJ
inlawrev-2625	118	69	transferring	transfer	VERB
inlawrev-2625	118	70	those	those	DET
inlawrev-2625	118	71	amounts	amount	NOUN
inlawrev-2625	118	72	,	,	PUNCT
inlawrev-2625	118	73	which	which	PRON
inlawrev-2625	118	74	included	include	VERB
inlawrev-2625	118	75	interest	interest	NOUN
inlawrev-2625	118	76	,	,	PUNCT
inlawrev-2625	118	77	to	to	ADP
inlawrev-2625	118	78	the	the	DET
inlawrev-2625	118	79	appropriate	appropriate	ADJ
inlawrev-2625	118	80	bank	bank	NOUN
inlawrev-2625	118	81	was	be	AUX
inlawrev-2625	118	82	merely	merely	ADV
inlawrev-2625	118	83	a	a	DET
inlawrev-2625	118	84	conduit	conduit	NOUN
inlawrev-2625	118	85	and	and	CCONJ
inlawrev-2625	118	86	not	not	PART
inlawrev-2625	118	87	subject	subject	ADJ
inlawrev-2625	118	88	to	to	ADP
inlawrev-2625	118	89	gross	gross	ADJ
inlawrev-2625	118	90	income	income	NOUN
inlawrev-2625	118	91	tax	tax	NOUN
inlawrev-2625	118	92	.	.	PUNCT
inlawrev-2625	119	1	furthermore	furthermore	ADV
inlawrev-2625	119	2	,	,	PUNCT
inlawrev-2625	119	3	the	the	DET
inlawrev-2625	119	4	court	court	NOUN
inlawrev-2625	119	5	denied	deny	VERB
inlawrev-2625	119	6	united	united	PROPN
inlawrev-2625	119	7	artists	artist	NOUN
inlawrev-2625	119	8	'	'	PART
inlawrev-2625	119	9	claim	claim	NOUN
inlawrev-2625	119	10	that	that	SCONJ
inlawrev-2625	119	11	it	it	PRON
inlawrev-2625	119	12	was	be	AUX
inlawrev-2625	119	13	a	a	DET
inlawrev-2625	119	14	special	special	ADJ
inlawrev-2625	119	15	agent	agent	NOUN
inlawrev-2625	119	16	,	,	PUNCT
inlawrev-2625	119	17	because	because	SCONJ
inlawrev-2625	119	18	the	the	DET
inlawrev-2625	119	19	real	real	ADJ
inlawrev-2625	119	20	nature	nature	NOUN
inlawrev-2625	119	21	of	of	ADP
inlawrev-2625	119	22	the	the	DET
inlawrev-2625	119	23	agreements	agreement	NOUN
inlawrev-2625	119	24	revealed	reveal	VERB
inlawrev-2625	119	25	that	that	SCONJ
inlawrev-2625	119	26	they	they	PRON
inlawrev-2625	119	27	were	be	AUX
inlawrev-2625	119	28	rental	rental	ADJ
inlawrev-2625	119	29	agreements	agreement	NOUN
inlawrev-2625	119	30	which	which	PRON
inlawrev-2625	119	31	based	base	VERB
inlawrev-2625	119	32	the	the	DET
inlawrev-2625	119	33	payment	payment	NOUN
inlawrev-2625	119	34	to	to	ADP
inlawrev-2625	119	35	the	the	DET
inlawrev-2625	119	36	film	film	NOUN
inlawrev-2625	119	37	distributor	distributor	NOUN
inlawrev-2625	119	38	upon	upon	SCONJ
inlawrev-2625	119	39	a	a	DET
inlawrev-2625	119	40	percentage	percentage	NOUN
inlawrev-2625	119	41	of	of	ADP
inlawrev-2625	119	42	the	the	DET
inlawrev-2625	119	43	receipts	receipt	NOUN
inlawrev-2625	119	44	from	from	ADP
inlawrev-2625	119	45	admission	admission	NOUN
inlawrev-2625	119	46	.	.	PUNCT
inlawrev-2625	120	1	^^	^^	PUNCT
inlawrev-2625	121	1	the	the	DET
inlawrev-2625	121	2	final	final	ADJ
inlawrev-2625	121	3	issue	issue	NOUN
inlawrev-2625	121	4	in	in	ADP
inlawrev-2625	121	5	united	united	ADJ
inlawrev-2625	121	6	artists	artist	NOUN
inlawrev-2625	121	7	was	be	AUX
inlawrev-2625	121	8	whether	whether	SCONJ
inlawrev-2625	121	9	or	or	CCONJ
inlawrev-2625	121	10	not	not	PART
inlawrev-2625	121	11	the	the	DET
inlawrev-2625	121	12	trial	trial	NOUN
inlawrev-2625	121	13	court	court	NOUN
inlawrev-2625	121	14	's	's	PART
inlawrev-2625	121	15	scope	scope	NOUN
inlawrev-2625	121	16	of	of	ADP
inlawrev-2625	121	17	review	review	NOUN
inlawrev-2625	121	18	was	be	AUX
inlawrev-2625	121	19	limited	limit	VERB
inlawrev-2625	121	20	to	to	ADP
inlawrev-2625	121	21	the	the	DET
inlawrev-2625	121	22	facts	fact	NOUN
inlawrev-2625	121	23	presented	present	VERB
inlawrev-2625	121	24	to	to	ADP
inlawrev-2625	121	25	the	the	DET
inlawrev-2625	121	26	department	department	NOUN
inlawrev-2625	121	27	of	of	ADP
inlawrev-2625	121	28	revenue	revenue	NOUN
inlawrev-2625	121	29	in	in	ADP
inlawrev-2625	121	30	administrative	administrative	ADJ
inlawrev-2625	121	31	hearings	hearing	NOUN
inlawrev-2625	121	32	.	.	PUNCT
inlawrev-2625	122	1	the	the	DET
inlawrev-2625	122	2	trial	trial	NOUN
inlawrev-2625	122	3	court	court	NOUN
inlawrev-2625	122	4	had	have	AUX
inlawrev-2625	122	5	held	hold	VERB
inlawrev-2625	122	6	that	that	SCONJ
inlawrev-2625	122	7	the	the	DET
inlawrev-2625	122	8	scope	scope	NOUN
inlawrev-2625	122	9	of	of	ADP
inlawrev-2625	122	10	its	its	PRON
inlawrev-2625	122	11	review	review	NOUN
inlawrev-2625	122	12	was	be	AUX
inlawrev-2625	122	13	limited	limit	VERB
inlawrev-2625	122	14	to	to	ADP
inlawrev-2625	122	15	facts	fact	NOUN
inlawrev-2625	122	16	presented	present	VERB
inlawrev-2625	122	17	to	to	ADP
inlawrev-2625	122	18	the	the	DET
inlawrev-2625	122	19	department	department	NOUN
inlawrev-2625	122	20	and	and	CCONJ
inlawrev-2625	122	21	that	that	SCONJ
inlawrev-2625	122	22	the	the	DET
inlawrev-2625	122	23	facts	fact	NOUN
inlawrev-2625	122	24	found	find	VERB
inlawrev-2625	122	25	by	by	ADP
inlawrev-2625	122	26	the	the	DET
inlawrev-2625	122	27	department	department	NOUN
inlawrev-2625	122	28	were	be	AUX
inlawrev-2625	122	29	presumed	presume	VERB
inlawrev-2625	122	30	to	to	PART
inlawrev-2625	122	31	be	be	AUX
inlawrev-2625	122	32	valid	valid	ADJ
inlawrev-2625	122	33	.	.	PUNCT
inlawrev-2625	122	34	^^	^^	PUNCT
inlawrev-2625	123	1	united	united	ADJ
inlawrev-2625	123	2	artists	artist	NOUN
inlawrev-2625	123	3	argued	argue	VERB
inlawrev-2625	123	4	,	,	PUNCT
inlawrev-2625	123	5	and	and	CCONJ
inlawrev-2625	123	6	the	the	DET
inlawrev-2625	123	7	appellate	appellate	ADJ
inlawrev-2625	123	8	court	court	NOUN
inlawrev-2625	123	9	agreed	agree	VERB
inlawrev-2625	123	10	,	,	PUNCT
inlawrev-2625	123	11	that	that	SCONJ
inlawrev-2625	123	12	a	a	DET
inlawrev-2625	123	13	taxpayer	taxpayer	NOUN
inlawrev-2625	123	14	's	's	PART
inlawrev-2625	123	15	claim	claim	NOUN
inlawrev-2625	123	16	for	for	ADP
inlawrev-2625	123	17	gross	gross	ADJ
inlawrev-2625	123	18	income	income	NOUN
inlawrev-2625	123	19	tax	tax	NOUN
inlawrev-2625	123	20	refunds	refund	NOUN
inlawrev-2625	123	21	was	be	AUX
inlawrev-2625	123	22	to	to	PART
inlawrev-2625	123	23	be	be	AUX
inlawrev-2625	123	24	held	hold	VERB
inlawrev-2625	123	25	de	de	ADV
inlawrev-2625	123	26	novo	novo	NOUN
inlawrev-2625	123	27	upon	upon	SCONJ
inlawrev-2625	123	28	trial	trial	NOUN
inlawrev-2625	123	29	.	.	PUNCT
inlawrev-2625	123	30	''	''	PUNCT
inlawrev-2625	123	31	^	^	PUNCT
inlawrev-2625	123	32	however	however	ADV
inlawrev-2625	123	33	,	,	PUNCT
inlawrev-2625	123	34	since	since	SCONJ
inlawrev-2625	123	35	united	united	ADJ
inlawrev-2625	123	36	artists	artist	NOUN
inlawrev-2625	123	37	failed	fail	VERB
inlawrev-2625	123	38	to	to	PART
inlawrev-2625	123	39	show	show	VERB
inlawrev-2625	123	40	any	any	DET
inlawrev-2625	123	41	evidence	evidence	NOUN
inlawrev-2625	123	42	was	be	AUX
inlawrev-2625	123	43	excluded	exclude	VERB
inlawrev-2625	123	44	by	by	ADP
inlawrev-2625	123	45	the	the	DET
inlawrev-2625	123	46	trial	trial	NOUN
inlawrev-2625	123	47	court	court	NOUN
inlawrev-2625	123	48	nor	nor	CCONJ
inlawrev-2625	123	49	did	do	AUX
inlawrev-2625	123	50	it	it	PRON
inlawrev-2625	123	51	offer	offer	VERB
inlawrev-2625	123	52	to	to	PART
inlawrev-2625	123	53	prove	prove	VERB
inlawrev-2625	123	54	evidence	evidence	NOUN
inlawrev-2625	123	55	which	which	PRON
inlawrev-2625	123	56	had	have	AUX
inlawrev-2625	123	57	been	be	AUX
inlawrev-2625	123	58	''	''	PUNCT
inlawrev-2625	123	59	i	i	PROPN
inlawrev-2625	123	60	d.	d.	PROPN
inlawrev-2625	123	61	at	at	ADP
inlawrev-2625	123	62	758	758	NUM
inlawrev-2625	123	63	.	.	PUNCT
inlawrev-2625	123	64	''	''	PUNCT
inlawrev-2625	124	1	i	i	PRON
inlawrev-2625	124	2	d.	d.	PROPN
inlawrev-2625	124	3	''	''	PUNCT
inlawrev-2625	124	4	i	i	PROPN
inlawrev-2625	124	5	d.	d.	PROPN
inlawrev-2625	124	6	moo	moo	PROPN
inlawrev-2625	124	7	n.e.2d	n.e.2d	PROPN
inlawrev-2625	124	8	212	212	NUM
inlawrev-2625	124	9	(	(	PUNCT
inlawrev-2625	124	10	ind	ind	NOUN
inlawrev-2625	124	11	.	.	PUNCT
inlawrev-2625	125	1	ct	ct	PROPN
inlawrev-2625	125	2	.	.	PUNCT
inlawrev-2625	126	1	app	app	PROPN
inlawrev-2625	126	2	.	.	PROPN
inlawrev-2625	126	3	1980	1980	NUM
inlawrev-2625	126	4	)	)	PUNCT
inlawrev-2625	126	5	.	.	PUNCT
inlawrev-2625	127	1	"	"	PUNCT
inlawrev-2625	127	2	459	459	NUM
inlawrev-2625	127	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	127	4	at	at	ADP
inlawrev-2625	127	5	759	759	NUM
inlawrev-2625	127	6	.	.	PUNCT
inlawrev-2625	127	7	''	''	PUNCT
inlawrev-2625	128	1	i	i	PRON
inlawrev-2625	128	2	d.	d.	PROPN
inlawrev-2625	128	3	'	'	PROPN
inlawrev-2625	128	4	"	"	PUNCT
inlawrev-2625	128	5	i	i	PRON
inlawrev-2625	128	6	d.	d.	PROPN
inlawrev-2625	128	7	1985	1985	NUM
inlawrev-2625	128	8	]	]	PUNCT
inlawrev-2625	128	9	survey	survey	NOUN
inlawrev-2625	128	10	—	—	PUNCT
inlawrev-2625	128	11	taxation	taxation	NOUN
inlawrev-2625	128	12	395	395	NUM
inlawrev-2625	128	13	excluded	exclude	VERB
inlawrev-2625	128	14	,	,	PUNCT
inlawrev-2625	128	15	the	the	DET
inlawrev-2625	128	16	court	court	NOUN
inlawrev-2625	128	17	concluded	conclude	VERB
inlawrev-2625	128	18	that	that	SCONJ
inlawrev-2625	128	19	the	the	DET
inlawrev-2625	128	20	trial	trial	NOUN
inlawrev-2625	128	21	court	court	NOUN
inlawrev-2625	128	22	's	's	PART
inlawrev-2625	128	23	finding	finding	NOUN
inlawrev-2625	128	24	constituted	constitute	VERB
inlawrev-2625	128	25	harmless	harmless	ADJ
inlawrev-2625	128	26	error/	error/	NUM
inlawrev-2625	128	27	°	°	ADP
inlawrev-2625	128	28	c	c	NOUN
inlawrev-2625	128	29	inheritance	inheritance	NOUN
inlawrev-2625	128	30	tax	tax	NOUN
inlawrev-2625	128	31	the	the	DET
inlawrev-2625	128	32	issue	issue	NOUN
inlawrev-2625	128	33	in	in	ADP
inlawrev-2625	128	34	in	in	ADP
inlawrev-2625	128	35	re	re	NOUN
inlawrev-2625	128	36	estate	estate	NOUN
inlawrev-2625	128	37	of	of	ADP
inlawrev-2625	128	38	pfeiffer	pfeiffer	PROPN
inlawrev-2625	128	39	v.	v.	ADP
inlawrev-2625	128	40	henry"^^	henry"^^	NOUN
inlawrev-2625	128	41	was	be	AUX
inlawrev-2625	128	42	the	the	DET
inlawrev-2625	128	43	manner	manner	NOUN
inlawrev-2625	128	44	in	in	ADP
inlawrev-2625	128	45	which	which	PRON
inlawrev-2625	128	46	the	the	DET
inlawrev-2625	128	47	estate	estate	NOUN
inlawrev-2625	128	48	was	be	AUX
inlawrev-2625	128	49	permitted	permit	VERB
inlawrev-2625	128	50	to	to	PART
inlawrev-2625	128	51	allocate	allocate	VERB
inlawrev-2625	128	52	inheritance	inheritance	NOUN
inlawrev-2625	128	53	tax	tax	NOUN
inlawrev-2625	128	54	deductions	deduction	NOUN
inlawrev-2625	128	55	.	.	PUNCT
inlawrev-2625	129	1	the	the	DET
inlawrev-2625	129	2	decedent	decedent	NOUN
inlawrev-2625	129	3	's	's	PART
inlawrev-2625	129	4	will	will	AUX
inlawrev-2625	129	5	provided	provide	VERB
inlawrev-2625	129	6	that	that	SCONJ
inlawrev-2625	129	7	expenses	expense	NOUN
inlawrev-2625	129	8	were	be	AUX
inlawrev-2625	129	9	to	to	PART
inlawrev-2625	129	10	be	be	AUX
inlawrev-2625	129	11	paid	pay	VERB
inlawrev-2625	129	12	from	from	ADP
inlawrev-2625	129	13	the	the	DET
inlawrev-2625	129	14	residuary	residuary	ADJ
inlawrev-2625	129	15	assets	asset	NOUN
inlawrev-2625	129	16	of	of	ADP
inlawrev-2625	129	17	the	the	DET
inlawrev-2625	129	18	estate	estate	NOUN
inlawrev-2625	129	19	.	.	PUNCT
inlawrev-2625	130	1	the	the	DET
inlawrev-2625	130	2	estate	estate	NOUN
inlawrev-2625	130	3	's	's	PART
inlawrev-2625	130	4	expenses	expense	NOUN
inlawrev-2625	130	5	consumed	consume	VERB
inlawrev-2625	130	6	assets	asset	NOUN
inlawrev-2625	130	7	so	so	SCONJ
inlawrev-2625	130	8	as	as	SCONJ
inlawrev-2625	130	9	to	to	PART
inlawrev-2625	130	10	leave	leave	VERB
inlawrev-2625	130	11	no	no	DET
inlawrev-2625	130	12	residual	residual	ADJ
inlawrev-2625	130	13	properties	property	NOUN
inlawrev-2625	130	14	and	and	CCONJ
inlawrev-2625	130	15	no	no	DET
inlawrev-2625	130	16	abatement"^^	abatement"^^	NOUN
inlawrev-2625	130	17	of	of	ADP
inlawrev-2625	130	18	a	a	DET
inlawrev-2625	130	19	portion	portion	NOUN
inlawrev-2625	130	20	of	of	ADP
inlawrev-2625	130	21	specific	specific	ADJ
inlawrev-2625	130	22	devises	devise	NOUN
inlawrev-2625	130	23	.	.	PUNCT
inlawrev-2625	130	24	^^	^^	PUNCT
inlawrev-2625	130	25	for	for	ADP
inlawrev-2625	130	26	purposes	purpose	NOUN
inlawrev-2625	130	27	of	of	ADP
inlawrev-2625	130	28	inheritance	inheritance	NOUN
inlawrev-2625	130	29	tax	tax	NOUN
inlawrev-2625	130	30	,	,	PUNCT
inlawrev-2625	130	31	the	the	DET
inlawrev-2625	130	32	estate	estate	NOUN
inlawrev-2625	130	33	proportionately	proportionately	ADV
inlawrev-2625	130	34	allocated	allocate	VERB
inlawrev-2625	130	35	the	the	DET
inlawrev-2625	130	36	estate	estate	NOUN
inlawrev-2625	130	37	's	's	PART
inlawrev-2625	130	38	expenses^	expenses^	NOUN
inlawrev-2625	130	39	'	'	NOUN
inlawrev-2625	130	40	*	*	PROPN
inlawrev-2625	130	41	among	among	ADP
inlawrev-2625	130	42	all	all	DET
inlawrev-2625	130	43	the	the	DET
inlawrev-2625	130	44	assets	asset	NOUN
inlawrev-2625	130	45	of	of	ADP
inlawrev-2625	130	46	the	the	DET
inlawrev-2625	130	47	estate	estate	NOUN
inlawrev-2625	130	48	.	.	PUNCT
inlawrev-2625	131	1	the	the	DET
inlawrev-2625	131	2	department	department	PROPN
inlawrev-2625	131	3	of	of	ADP
inlawrev-2625	131	4	revenue	revenue	NOUN
inlawrev-2625	131	5	objected	object	VERB
inlawrev-2625	131	6	,	,	PUNCT
inlawrev-2625	131	7	claiming	claim	VERB
inlawrev-2625	131	8	that	that	SCONJ
inlawrev-2625	131	9	the	the	DET
inlawrev-2625	131	10	expenses	expense	NOUN
inlawrev-2625	131	11	should	should	AUX
inlawrev-2625	131	12	be	be	AUX
inlawrev-2625	131	13	directly	directly	ADV
inlawrev-2625	131	14	allocated	allocate	VERB
inlawrev-2625	131	15	to	to	ADP
inlawrev-2625	131	16	those	those	DET
inlawrev-2625	131	17	assets	asset	NOUN
inlawrev-2625	131	18	which	which	PRON
inlawrev-2625	131	19	were	be	AUX
inlawrev-2625	131	20	reduced	reduce	VERB
inlawrev-2625	131	21	pursuant	pursuant	ADV
inlawrev-2625	131	22	to	to	ADP
inlawrev-2625	131	23	the	the	DET
inlawrev-2625	131	24	provisions	provision	NOUN
inlawrev-2625	131	25	of	of	ADP
inlawrev-2625	131	26	the	the	DET
inlawrev-2625	131	27	decedent	decedent	NOUN
inlawrev-2625	131	28	's	's	PART
inlawrev-2625	131	29	will	will	NOUN
inlawrev-2625	131	30	.	.	PUNCT
inlawrev-2625	132	1	"^	"^	PUNCT
inlawrev-2625	132	2	'	'	PUNCT
inlawrev-2625	132	3	the	the	DET
inlawrev-2625	132	4	court	court	NOUN
inlawrev-2625	132	5	held	hold	VERB
inlawrev-2625	132	6	that	that	SCONJ
inlawrev-2625	132	7	the	the	DET
inlawrev-2625	132	8	estate	estate	NOUN
inlawrev-2625	132	9	's	's	PART
inlawrev-2625	132	10	method	method	NOUN
inlawrev-2625	132	11	of	of	ADP
inlawrev-2625	132	12	apportionment	apportionment	NOUN
inlawrev-2625	132	13	was	be	AUX
inlawrev-2625	132	14	incorrect	incorrect	ADJ
inlawrev-2625	132	15	because	because	SCONJ
inlawrev-2625	132	16	"	"	PUNCT
inlawrev-2625	132	17	[	[	X
inlawrev-2625	132	18	l]ogic	l]ogic	ADJ
inlawrev-2625	132	19	dictates	dictate	VERB
inlawrev-2625	132	20	that	that	SCONJ
inlawrev-2625	132	21	a	a	DET
inlawrev-2625	132	22	deduction	deduction	NOUN
inlawrev-2625	132	23	must	must	AUX
inlawrev-2625	132	24	be	be	AUX
inlawrev-2625	132	25	attributed	attribute	VERB
inlawrev-2625	132	26	only	only	ADV
inlawrev-2625	132	27	to	to	ADP
inlawrev-2625	132	28	the	the	DET
inlawrev-2625	132	29	party	party	NOUN
inlawrev-2625	132	30	which	which	PRON
inlawrev-2625	132	31	expends	expend	VERB
inlawrev-2625	132	32	the	the	DET
inlawrev-2625	132	33	resources	resource	NOUN
inlawrev-2625	132	34	which	which	PRON
inlawrev-2625	132	35	constitute	constitute	VERB
inlawrev-2625	132	36	the	the	DET
inlawrev-2625	132	37	deduction	deduction	NOUN
inlawrev-2625	132	38	.	.	PUNCT
inlawrev-2625	133	1	'"^^	'"^^	NOUN
inlawrev-2625	133	2	in	in	ADP
inlawrev-2625	133	3	so	so	ADV
inlawrev-2625	133	4	holding	holding	NOUN
inlawrev-2625	134	1	,	,	PUNCT
inlawrev-2625	134	2	the	the	DET
inlawrev-2625	134	3	court	court	NOUN
inlawrev-2625	134	4	found	find	VERB
inlawrev-2625	134	5	that	that	SCONJ
inlawrev-2625	134	6	a	a	DET
inlawrev-2625	134	7	deduction	deduction	NOUN
inlawrev-2625	134	8	should	should	AUX
inlawrev-2625	134	9	be	be	AUX
inlawrev-2625	134	10	treated	treat	VERB
inlawrev-2625	134	11	under	under	ADP
inlawrev-2625	134	12	the	the	DET
inlawrev-2625	134	13	same	same	ADJ
inlawrev-2625	134	14	standard	standard	NOUN
inlawrev-2625	134	15	as	as	ADP
inlawrev-2625	134	16	an	an	DET
inlawrev-2625	134	17	exemption	exemption	NOUN
inlawrev-2625	134	18	,	,	PUNCT
inlawrev-2625	134	19	which	which	PRON
inlawrev-2625	134	20	is	be	AUX
inlawrev-2625	134	21	to	to	PART
inlawrev-2625	134	22	construe	construe	VERB
inlawrev-2625	134	23	any	any	DET
inlawrev-2625	134	24	ambiguity	ambiguity	NOUN
inlawrev-2625	134	25	in	in	ADP
inlawrev-2625	134	26	the	the	DET
inlawrev-2625	134	27	law	law	NOUN
inlawrev-2625	134	28	against	against	ADP
inlawrev-2625	134	29	the	the	DET
inlawrev-2625	134	30	party	party	NOUN
inlawrev-2625	134	31	claiming	claim	VERB
inlawrev-2625	134	32	the	the	DET
inlawrev-2625	134	33	exemption	exemption	NOUN
inlawrev-2625	134	34	.	.	PUNCT
inlawrev-2625	135	1	"	"	PUNCT
inlawrev-2625	135	2	^^	^^	PUNCT
inlawrev-2625	135	3	in	in	ADP
inlawrev-2625	135	4	indiana	indiana	PROPN
inlawrev-2625	135	5	department	department	PROPN
inlawrev-2625	135	6	of	of	ADP
inlawrev-2625	135	7	state	state	PROPN
inlawrev-2625	135	8	revenue	revenue	NOUN
inlawrev-2625	135	9	v.	v.	ADP
inlawrev-2625	135	10	estate	estate	NOUN
inlawrev-2625	135	11	of	of	ADP
inlawrev-2625	135	12	broyles,'^^	broyles,'^^	PROPN
inlawrev-2625	135	13	the	the	DET
inlawrev-2625	135	14	estate	estate	NOUN
inlawrev-2625	135	15	did	do	AUX
inlawrev-2625	135	16	not	not	PART
inlawrev-2625	135	17	pay	pay	VERB
inlawrev-2625	135	18	the	the	DET
inlawrev-2625	135	19	inheritance	inheritance	NOUN
inlawrev-2625	135	20	tax	tax	NOUN
inlawrev-2625	135	21	within	within	ADP
inlawrev-2625	135	22	the	the	DET
inlawrev-2625	135	23	required	require	VERB
inlawrev-2625	135	24	eighteen	eighteen	NUM
inlawrev-2625	135	25	month	month	NOUN
inlawrev-2625	135	26	time	time	NOUN
inlawrev-2625	135	27	period	period	NOUN
inlawrev-2625	135	28	from	from	ADP
inlawrev-2625	135	29	the	the	DET
inlawrev-2625	135	30	date	date	NOUN
inlawrev-2625	135	31	of	of	ADP
inlawrev-2625	135	32	the	the	DET
inlawrev-2625	135	33	decedent	decedent	NOUN
inlawrev-2625	135	34	's	's	PART
inlawrev-2625	135	35	death	death	NOUN
inlawrev-2625	135	36	.	.	PUNCT
inlawrev-2625	136	1	this	this	PRON
inlawrev-2625	136	2	resulted	result	VERB
inlawrev-2625	136	3	in	in	ADP
inlawrev-2625	136	4	the	the	DET
inlawrev-2625	136	5	imposition	imposition	NOUN
inlawrev-2625	136	6	of	of	ADP
inlawrev-2625	136	7	a	a	DET
inlawrev-2625	136	8	ten	ten	NUM
inlawrev-2625	136	9	percent	percent	NOUN
inlawrev-2625	136	10	interest	interest	NOUN
inlawrev-2625	136	11	penalty	penalty	NOUN
inlawrev-2625	136	12	on	on	ADP
inlawrev-2625	136	13	the	the	DET
inlawrev-2625	136	14	deliquent	deliquent	NOUN
inlawrev-2625	136	15	portion	portion	NOUN
inlawrev-2625	136	16	of	of	ADP
inlawrev-2625	136	17	the	the	DET
inlawrev-2625	136	18	inheritance	inheritance	NOUN
inlawrev-2625	136	19	tax	tax	NOUN
inlawrev-2625	136	20	from	from	ADP
inlawrev-2625	136	21	the	the	DET
inlawrev-2625	136	22	date	date	NOUN
inlawrev-2625	136	23	of	of	ADP
inlawrev-2625	136	24	death	death	NOUN
inlawrev-2625	136	25	until	until	ADP
inlawrev-2625	136	26	the	the	DET
inlawrev-2625	136	27	time	time	NOUN
inlawrev-2625	136	28	of	of	ADP
inlawrev-2625	136	29	payment	payment	NOUN
inlawrev-2625	136	30	.	.	PUNCT
inlawrev-2625	137	1	"	"	PUNCT
inlawrev-2625	137	2	^"^	^"^	NOUN
inlawrev-2625	137	3	the	the	DET
inlawrev-2625	137	4	probate	probate	NOUN
inlawrev-2625	137	5	court	court	NOUN
inlawrev-2625	137	6	's	's	PART
inlawrev-2625	137	7	final	final	ADJ
inlawrev-2625	137	8	determination	determination	NOUN
inlawrev-2625	137	9	of	of	ADP
inlawrev-2625	137	10	the	the	DET
inlawrev-2625	137	11	inheritance	inheritance	NOUN
inlawrev-2625	137	12	tax	tax	NOUN
inlawrev-2625	137	13	in	in	ADP
inlawrev-2625	137	14	the	the	DET
inlawrev-2625	137	15	amended	amend	VERB
inlawrev-2625	137	16	order	order	NOUN
inlawrev-2625	137	17	determining	determine	VERB
inlawrev-2625	137	18	value	value	NOUN
inlawrev-2625	137	19	of	of	ADP
inlawrev-2625	137	20	estate	estate	NOUN
inlawrev-2625	137	21	and	and	CCONJ
inlawrev-2625	137	22	amount	amount	NOUN
inlawrev-2625	137	23	of	of	ADP
inlawrev-2625	137	24	tax	tax	NOUN
inlawrev-2625	137	25	added	add	VERB
inlawrev-2625	137	26	ten	ten	NUM
inlawrev-2625	137	27	percent	percent	NOUN
inlawrev-2625	137	28	"	"	PUNCT
inlawrev-2625	137	29	^id	^id	PROPN
inlawrev-2625	137	30	.	.	PUNCT
inlawrev-2625	138	1	at	at	ADP
inlawrev-2625	138	2	759	759	NUM
inlawrev-2625	138	3	-	-	SYM
inlawrev-2625	138	4	60	60	NUM
inlawrev-2625	138	5	.	.	PUNCT
inlawrev-2625	138	6	^452	^452	PROPN
inlawrev-2625	138	7	n.e.2d	n.e.2d	NOUN
inlawrev-2625	138	8	448	448	NUM
inlawrev-2625	138	9	(	(	PUNCT
inlawrev-2625	138	10	ind	ind	NOUN
inlawrev-2625	138	11	.	.	PUNCT
inlawrev-2625	139	1	ct	ct	PROPN
inlawrev-2625	139	2	.	.	PUNCT
inlawrev-2625	140	1	app	app	PROPN
inlawrev-2625	140	2	.	.	PROPN
inlawrev-2625	140	3	1983	1983	NUM
inlawrev-2625	140	4	)	)	PUNCT
inlawrev-2625	141	1	''	''	PUNCT
inlawrev-2625	141	2	-the	-the	DET
inlawrev-2625	141	3	abatement	abatement	NOUN
inlawrev-2625	141	4	of	of	ADP
inlawrev-2625	141	5	the	the	DET
inlawrev-2625	141	6	decedent	decedent	NOUN
inlawrev-2625	141	7	's	's	PART
inlawrev-2625	141	8	residual	residual	ADJ
inlawrev-2625	141	9	bequest	bequest	NOUN
inlawrev-2625	141	10	and	and	CCONJ
inlawrev-2625	141	11	specific	specific	ADJ
inlawrev-2625	141	12	devise	devise	NOUN
inlawrev-2625	141	13	was	be	AUX
inlawrev-2625	141	14	made	make	VERB
inlawrev-2625	141	15	pursuant	pursuant	ADJ
inlawrev-2625	141	16	to	to	ADP
inlawrev-2625	141	17	indiana	indiana	PROPN
inlawrev-2625	141	18	code	code	PROPN
inlawrev-2625	141	19	section	section	NOUN
inlawrev-2625	141	20	29	29	NUM
inlawrev-2625	141	21	-	-	SYM
inlawrev-2625	141	22	1	1	NUM
inlawrev-2625	141	23	-	-	NUM
inlawrev-2625	141	24	17	17	NUM
inlawrev-2625	141	25	-	-	SYM
inlawrev-2625	141	26	3	3	NUM
inlawrev-2625	141	27	.	.	PUNCT
inlawrev-2625	142	1	there	there	PRON
inlawrev-2625	142	2	was	be	VERB
inlawrev-2625	142	3	no	no	DET
inlawrev-2625	142	4	controversy	controversy	NOUN
inlawrev-2625	142	5	as	as	ADP
inlawrev-2625	142	6	to	to	ADP
inlawrev-2625	142	7	whether	whether	SCONJ
inlawrev-2625	142	8	the	the	DET
inlawrev-2625	142	9	abatement	abatement	NOUN
inlawrev-2625	142	10	had	have	AUX
inlawrev-2625	142	11	been	be	AUX
inlawrev-2625	142	12	made	make	VERB
inlawrev-2625	142	13	pursuant	pursuant	ADJ
inlawrev-2625	142	14	to	to	ADP
inlawrev-2625	142	15	statutory	statutory	ADJ
inlawrev-2625	142	16	requirements	requirement	NOUN
inlawrev-2625	142	17	.	.	PUNCT
inlawrev-2625	143	1	^h52	^h52	VERB
inlawrev-2625	143	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	143	3	at	at	ADP
inlawrev-2625	143	4	450	450	NUM
inlawrev-2625	143	5	.	.	PUNCT
inlawrev-2625	144	1	"	"	PUNCT
inlawrev-2625	144	2	"	"	PUNCT
inlawrev-2625	144	3	indiana	indiana	PROPN
inlawrev-2625	144	4	code	code	PROPN
inlawrev-2625	144	5	section	section	NOUN
inlawrev-2625	144	6	6	6	NUM
inlawrev-2625	144	7	-	-	SYM
inlawrev-2625	144	8	4	4	NUM
inlawrev-2625	144	9	.	.	NOUN
inlawrev-2625	144	10	1	1	NUM
inlawrev-2625	144	11	-	-	SYM
inlawrev-2625	144	12	313(b	313(b	NUM
inlawrev-2625	144	13	)	)	PUNCT
inlawrev-2625	144	14	provides	provide	VERB
inlawrev-2625	144	15	the	the	DET
inlawrev-2625	144	16	applicable	applicable	ADJ
inlawrev-2625	144	17	language	language	NOUN
inlawrev-2625	144	18	for	for	ADP
inlawrev-2625	144	19	the	the	DET
inlawrev-2625	144	20	deduction	deduction	NOUN
inlawrev-2625	144	21	of	of	ADP
inlawrev-2625	144	22	estate	estate	NOUN
inlawrev-2625	144	23	expenses	expense	NOUN
inlawrev-2625	144	24	for	for	ADP
inlawrev-2625	144	25	inheritance	inheritance	NOUN
inlawrev-2625	144	26	tax	tax	NOUN
inlawrev-2625	144	27	purposes	purpose	NOUN
inlawrev-2625	144	28	:	:	PUNCT
inlawrev-2625	144	29	"	"	PUNCT
inlawrev-2625	144	30	the	the	DET
inlawrev-2625	144	31	following	follow	VERB
inlawrev-2625	144	32	items	item	NOUN
inlawrev-2625	144	33	,	,	PUNCT
inlawrev-2625	144	34	and	and	CCONJ
inlawrev-2625	144	35	no	no	DET
inlawrev-2625	144	36	others	other	NOUN
inlawrev-2625	144	37	,	,	PUNCT
inlawrev-2625	144	38	may	may	AUX
inlawrev-2625	144	39	be	be	AUX
inlawrev-2625	144	40	deducted	deduct	VERB
inlawrev-2625	144	41	from	from	ADP
inlawrev-2625	144	42	the	the	DET
inlawrev-2625	144	43	value	value	NOUN
inlawrev-2625	144	44	of	of	ADP
inlawrev-2625	144	45	property	property	NOUN
inlawrev-2625	144	46	interests	interest	NOUN
inlawrev-2625	144	47	transferred	transfer	VERB
inlawrev-2625	144	48	by	by	ADP
inlawrev-2625	144	49	a	a	DET
inlawrev-2625	144	50	resident	resident	ADJ
inlawrev-2625	144	51	decedent	decedent	NOUN
inlawrev-2625	144	52	under	under	ADP
inlawrev-2625	144	53	his	his	PRON
inlawrev-2625	144	54	will	will	NOUN
inlawrev-2625	144	55	,	,	PUNCT
inlawrev-2625	144	56	under	under	ADP
inlawrev-2625	144	57	the	the	DET
inlawrev-2625	144	58	laws	law	NOUN
inlawrev-2625	144	59	of	of	ADP
inlawrev-2625	144	60	intestate	intestate	ADJ
inlawrev-2625	144	61	succession	succession	NOUN
inlawrev-2625	144	62	,	,	PUNCT
inlawrev-2625	144	63	or	or	CCONJ
inlawrev-2625	144	64	under	under	ADP
inlawrev-2625	144	65	a	a	DET
inlawrev-2625	144	66	trust	trust	NOUN
inlawrev-2625	144	67	.	.	PUNCT
inlawrev-2625	144	68	.	.	PUNCT
inlawrev-2625	144	69	.	.	PUNCT
inlawrev-2625	144	70	.	.	PUNCT
inlawrev-2625	145	1	"	"	PUNCT
inlawrev-2625	146	1	ind	ind	PROPN
inlawrev-2625	146	2	.	.	PUNCT
inlawrev-2625	146	3	code	code	PROPN
inlawrev-2625	146	4	§	§	PROPN
inlawrev-2625	146	5	6	6	NUM
inlawrev-2625	146	6	-	-	SYM
inlawrev-2625	146	7	4.1	4.1	NUM
inlawrev-2625	146	8	-	-	PUNCT
inlawrev-2625	146	9	3	3	NUM
inlawrev-2625	146	10	-	-	PUNCT
inlawrev-2625	146	11	13(g	13(g	NUM
inlawrev-2625	146	12	)	)	PUNCT
inlawrev-2625	146	13	(	(	PUNCT
inlawrev-2625	146	14	1982	1982	NUM
inlawrev-2625	146	15	)	)	PUNCT
inlawrev-2625	146	16	.	.	PUNCT
inlawrev-2625	147	1	^h52	^h52	VERB
inlawrev-2625	147	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	147	3	at	at	ADP
inlawrev-2625	147	4	451	451	NUM
inlawrev-2625	147	5	.	.	PUNCT
inlawrev-2625	147	6	''	''	PUNCT
inlawrev-2625	148	1	i	i	PRON
inlawrev-2625	148	2	d.	d.	PROPN
inlawrev-2625	148	3	''	''	PUNCT
inlawrev-2625	148	4	i	i	PROPN
inlawrev-2625	148	5	d.	d.	PROPN
inlawrev-2625	148	6	at	at	ADP
inlawrev-2625	148	7	452	452	NUM
inlawrev-2625	148	8	.	.	PUNCT
inlawrev-2625	149	1	m57	m57	PROPN
inlawrev-2625	149	2	n.e.2d	n.e.2d	PROPN
inlawrev-2625	149	3	250	250	NUM
inlawrev-2625	149	4	(	(	PUNCT
inlawrev-2625	149	5	ind	ind	NOUN
inlawrev-2625	149	6	.	.	PUNCT
inlawrev-2625	150	1	ct	ct	PROPN
inlawrev-2625	150	2	.	.	PUNCT
inlawrev-2625	151	1	app	app	PROPN
inlawrev-2625	151	2	.	.	PROPN
inlawrev-2625	151	3	1983	1983	NUM
inlawrev-2625	151	4	)	)	PUNCT
inlawrev-2625	151	5	.	.	PUNCT
inlawrev-2625	152	1	"	"	PUNCT
inlawrev-2625	152	2	"	"	PUNCT
inlawrev-2625	152	3	i	i	PRON
inlawrev-2625	152	4	d.	d.	PROPN
inlawrev-2625	152	5	at	at	ADP
inlawrev-2625	152	6	252	252	NUM
inlawrev-2625	152	7	.	.	PUNCT
inlawrev-2625	153	1	interest	interest	NOUN
inlawrev-2625	153	2	on	on	ADP
inlawrev-2625	153	3	the	the	DET
inlawrev-2625	153	4	tax	tax	NOUN
inlawrev-2625	153	5	runs	run	NOUN
inlawrev-2625	153	6	from	from	ADP
inlawrev-2625	153	7	the	the	DET
inlawrev-2625	153	8	date	date	NOUN
inlawrev-2625	153	9	of	of	ADP
inlawrev-2625	153	10	death	death	NOUN
inlawrev-2625	153	11	until	until	SCONJ
inlawrev-2625	153	12	payment	payment	NOUN
inlawrev-2625	153	13	is	be	AUX
inlawrev-2625	153	14	actually	actually	ADV
inlawrev-2625	153	15	made	make	VERB
inlawrev-2625	153	16	.	.	PUNCT
inlawrev-2625	154	1	396	396	NUM
inlawrev-2625	154	2	indiana	indiana	PROPN
inlawrev-2625	154	3	law	law	PROPN
inlawrev-2625	154	4	review	review	NOUN
inlawrev-2625	154	5	[	[	X
inlawrev-2625	154	6	vol	vol	NOUN
inlawrev-2625	154	7	.	.	PUNCT
inlawrev-2625	154	8	18:389	18:389	NUM
inlawrev-2625	154	9	interest	interest	NOUN
inlawrev-2625	154	10	charge^	charge^	VERB
inlawrev-2625	154	11	°	°	NOUN
inlawrev-2625	154	12	to	to	ADP
inlawrev-2625	154	13	the	the	DET
inlawrev-2625	154	14	delinquent	delinquent	ADJ
inlawrev-2625	154	15	tax	tax	NOUN
inlawrev-2625	154	16	due.^	due.^	NOUN
inlawrev-2625	154	17	'	'	PART
inlawrev-2625	154	18	ten	ten	NUM
inlawrev-2625	154	19	months	month	NOUN
inlawrev-2625	154	20	following	follow	VERB
inlawrev-2625	154	21	the	the	DET
inlawrev-2625	154	22	amended	amend	VERB
inlawrev-2625	154	23	order	order	NOUN
inlawrev-2625	154	24	,	,	PUNCT
inlawrev-2625	154	25	the	the	DET
inlawrev-2625	154	26	estate	estate	NOUN
inlawrev-2625	154	27	petitioned	petition	VERB
inlawrev-2625	154	28	for	for	ADP
inlawrev-2625	154	29	a	a	DET
inlawrev-2625	154	30	reduction	reduction	NOUN
inlawrev-2625	154	31	of	of	ADP
inlawrev-2625	154	32	the	the	DET
inlawrev-2625	154	33	penalty	penalty	NOUN
inlawrev-2625	154	34	interest	interest	NOUN
inlawrev-2625	154	35	from	from	ADP
inlawrev-2625	154	36	ten	ten	NUM
inlawrev-2625	154	37	percent	percent	NOUN
inlawrev-2625	154	38	to	to	ADP
inlawrev-2625	154	39	ten	ten	NUM
inlawrev-2625	154	40	percent	percent	NOUN
inlawrev-2625	154	41	pursuant	pursuant	ADJ
inlawrev-2625	154	42	to	to	ADP
inlawrev-2625	154	43	indiana	indiana	PROPN
inlawrev-2625	154	44	code	code	PROPN
inlawrev-2625	154	45	section	section	NOUN
inlawrev-2625	154	46	6	6	NUM
inlawrev-2625	154	47	-	-	SYM
inlawrev-2625	154	48	4.1	4.1	NUM
inlawrev-2625	154	49	-	-	PUNCT
inlawrev-2625	154	50	9	9	NUM
inlawrev-2625	154	51	-	-	PUNCT
inlawrev-2625	154	52	l(b),^^	l(b),^^	NOUN
inlawrev-2625	154	53	which	which	PRON
inlawrev-2625	154	54	permits	permit	VERB
inlawrev-2625	154	55	the	the	DET
inlawrev-2625	154	56	probate	probate	NOUN
inlawrev-2625	154	57	court	court	NOUN
inlawrev-2625	154	58	to	to	PART
inlawrev-2625	154	59	grant	grant	VERB
inlawrev-2625	154	60	a	a	DET
inlawrev-2625	154	61	reduction	reduction	NOUN
inlawrev-2625	154	62	if	if	SCONJ
inlawrev-2625	154	63	an	an	DET
inlawrev-2625	154	64	unavoidable	unavoidable	ADJ
inlawrev-2625	154	65	delay	delay	NOUN
inlawrev-2625	154	66	prevented	prevent	VERB
inlawrev-2625	154	67	the	the	DET
inlawrev-2625	154	68	determination	determination	NOUN
inlawrev-2625	154	69	of	of	ADP
inlawrev-2625	154	70	the	the	DET
inlawrev-2625	154	71	amount	amount	NOUN
inlawrev-2625	154	72	of	of	ADP
inlawrev-2625	154	73	the	the	DET
inlawrev-2625	154	74	inheritance	inheritance	NOUN
inlawrev-2625	154	75	tax	tax	NOUN
inlawrev-2625	154	76	due	due	ADJ
inlawrev-2625	154	77	.	.	PUNCT
inlawrev-2625	155	1	the	the	DET
inlawrev-2625	155	2	probate	probate	NOUN
inlawrev-2625	155	3	court	court	NOUN
inlawrev-2625	155	4	granted	grant	VERB
inlawrev-2625	155	5	the	the	DET
inlawrev-2625	155	6	estate	estate	NOUN
inlawrev-2625	155	7	's	's	PART
inlawrev-2625	155	8	request	request	NOUN
inlawrev-2625	155	9	for	for	ADP
inlawrev-2625	155	10	reduction	reduction	NOUN
inlawrev-2625	155	11	.	.	PUNCT
inlawrev-2625	155	12	"	"	PUNCT
inlawrev-2625	156	1	the	the	DET
inlawrev-2625	156	2	department	department	PROPN
inlawrev-2625	156	3	of	of	ADP
inlawrev-2625	156	4	revenue	revenue	NOUN
inlawrev-2625	156	5	objected	object	VERB
inlawrev-2625	156	6	to	to	ADP
inlawrev-2625	156	7	this	this	DET
inlawrev-2625	156	8	reduction	reduction	NOUN
inlawrev-2625	156	9	in	in	ADP
inlawrev-2625	156	10	interest	interest	NOUN
inlawrev-2625	156	11	on	on	ADP
inlawrev-2625	156	12	one	one	NUM
inlawrev-2625	156	13	ground	ground	NOUN
inlawrev-2625	156	14	;	;	PUNCT
inlawrev-2625	156	15	it	it	PRON
inlawrev-2625	156	16	claimed	claim	VERB
inlawrev-2625	156	17	that	that	SCONJ
inlawrev-2625	156	18	the	the	DET
inlawrev-2625	156	19	petition	petition	NOUN
inlawrev-2625	156	20	requesting	request	VERB
inlawrev-2625	156	21	the	the	DET
inlawrev-2625	156	22	reduction	reduction	NOUN
inlawrev-2625	156	23	in	in	ADP
inlawrev-2625	156	24	interest	interest	NOUN
inlawrev-2625	156	25	rate	rate	NOUN
inlawrev-2625	156	26	was	be	AUX
inlawrev-2625	156	27	not	not	PART
inlawrev-2625	156	28	filed	file	VERB
inlawrev-2625	156	29	within	within	ADP
inlawrev-2625	156	30	the	the	DET
inlawrev-2625	156	31	ninety	ninety	NUM
inlawrev-2625	156	32	day	day	NOUN
inlawrev-2625	156	33	period	period	NOUN
inlawrev-2625	156	34	required	require	VERB
inlawrev-2625	156	35	by	by	ADP
inlawrev-2625	156	36	statute^	statute^	ADJ
inlawrev-2625	156	37	"	"	PUNCT
inlawrev-2625	156	38	*	*	PUNCT
inlawrev-2625	156	39	for	for	ADP
inlawrev-2625	156	40	filing	file	VERB
inlawrev-2625	156	41	a	a	DET
inlawrev-2625	156	42	petition	petition	NOUN
inlawrev-2625	156	43	for	for	ADP
inlawrev-2625	156	44	rehearing	rehear	VERB
inlawrev-2625	156	45	with	with	ADP
inlawrev-2625	156	46	a	a	DET
inlawrev-2625	156	47	probate	probate	NOUN
inlawrev-2625	156	48	court	court	NOUN
inlawrev-2625	156	49	after	after	SCONJ
inlawrev-2625	156	50	the	the	DET
inlawrev-2625	156	51	determination	determination	NOUN
inlawrev-2625	156	52	of	of	ADP
inlawrev-2625	156	53	an	an	DET
inlawrev-2625	156	54	inheritance	inheritance	NOUN
inlawrev-2625	156	55	tax	tax	NOUN
inlawrev-2625	156	56	has	have	AUX
inlawrev-2625	156	57	been	be	AUX
inlawrev-2625	156	58	made	make	VERB
inlawrev-2625	156	59	.	.	PUNCT
inlawrev-2625	156	60	"	"	PUNCT
inlawrev-2625	157	1	the	the	DET
inlawrev-2625	157	2	court	court	NOUN
inlawrev-2625	157	3	of	of	ADP
inlawrev-2625	157	4	appeals	appeal	NOUN
inlawrev-2625	157	5	held	hold	VERB
inlawrev-2625	157	6	that	that	SCONJ
inlawrev-2625	157	7	a	a	DET
inlawrev-2625	157	8	petition	petition	NOUN
inlawrev-2625	157	9	for	for	ADP
inlawrev-2625	157	10	reduction	reduction	NOUN
inlawrev-2625	157	11	of	of	ADP
inlawrev-2625	157	12	interest	interest	NOUN
inlawrev-2625	157	13	is	be	AUX
inlawrev-2625	157	14	within	within	ADP
inlawrev-2625	157	15	the	the	DET
inlawrev-2625	157	16	ambit	ambit	NOUN
inlawrev-2625	157	17	of	of	ADP
inlawrev-2625	157	18	the	the	DET
inlawrev-2625	157	19	ninety	ninety	NUM
inlawrev-2625	157	20	day	day	NOUN
inlawrev-2625	157	21	requirement	requirement	NOUN
inlawrev-2625	157	22	for	for	ADP
inlawrev-2625	157	23	filing	filing	NOUN
inlawrev-2625	157	24	and	and	CCONJ
inlawrev-2625	157	25	that	that	DET
inlawrev-2625	157	26	failure	failure	NOUN
inlawrev-2625	157	27	to	to	PART
inlawrev-2625	157	28	file	file	VERB
inlawrev-2625	157	29	within	within	ADP
inlawrev-2625	157	30	the	the	DET
inlawrev-2625	157	31	statutory	statutory	ADJ
inlawrev-2625	157	32	period	period	NOUN
inlawrev-2625	157	33	deprived	deprive	VERB
inlawrev-2625	157	34	the	the	DET
inlawrev-2625	157	35	probate	probate	NOUN
inlawrev-2625	157	36	court	court	NOUN
inlawrev-2625	157	37	of	of	ADP
inlawrev-2625	157	38	subject	subject	ADJ
inlawrev-2625	157	39	matter	matter	NOUN
inlawrev-2625	157	40	jurisdiction	jurisdiction	NOUN
inlawrev-2625	157	41	over	over	ADP
inlawrev-2625	157	42	the	the	DET
inlawrev-2625	157	43	reduction	reduction	NOUN
inlawrev-2625	157	44	in	in	ADP
inlawrev-2625	157	45	interest	interest	NOUN
inlawrev-2625	157	46	.	.	PUNCT
inlawrev-2625	157	47	^^	^^	PUNCT
inlawrev-2625	158	1	the	the	DET
inlawrev-2625	158	2	court	court	NOUN
inlawrev-2625	158	3	addressed	address	VERB
inlawrev-2625	158	4	the	the	DET
inlawrev-2625	158	5	issue	issue	NOUN
inlawrev-2625	158	6	of	of	ADP
inlawrev-2625	158	7	whether	whether	SCONJ
inlawrev-2625	158	8	or	or	CCONJ
inlawrev-2625	158	9	not	not	PART
inlawrev-2625	158	10	the	the	DET
inlawrev-2625	158	11	statute	statute	NOUN
inlawrev-2625	158	12	containing	contain	VERB
inlawrev-2625	158	13	the	the	DET
inlawrev-2625	158	14	ninety	ninety	NUM
inlawrev-2625	158	15	day	day	NOUN
inlawrev-2625	158	16	restriction	restriction	NOUN
inlawrev-2625	158	17	for	for	ADP
inlawrev-2625	158	18	objecting	object	VERB
inlawrev-2625	158	19	to	to	ADP
inlawrev-2625	158	20	an	an	DET
inlawrev-2625	158	21	"	"	PUNCT
inlawrev-2625	158	22	inheritance	inheritance	NOUN
inlawrev-2625	158	23	tax	tax	NOUN
inlawrev-2625	158	24	determination	determination	NOUN
inlawrev-2625	158	25	"	"	PUNCT
inlawrev-2625	158	26	includes	include	VERB
inlawrev-2625	158	27	a	a	DET
inlawrev-2625	158	28	petition	petition	NOUN
inlawrev-2625	158	29	for	for	ADP
inlawrev-2625	158	30	the	the	DET
inlawrev-2625	158	31	reduction	reduction	NOUN
inlawrev-2625	158	32	of	of	ADP
inlawrev-2625	158	33	interest	interest	NOUN
inlawrev-2625	158	34	.	.	PUNCT
inlawrev-2625	159	1	^^	^^	PUNCT
inlawrev-2625	159	2	the	the	DET
inlawrev-2625	159	3	term	term	NOUN
inlawrev-2625	159	4	"	"	PUNCT
inlawrev-2625	159	5	determination	determination	NOUN
inlawrev-2625	159	6	"	"	PUNCT
inlawrev-2625	159	7	was	be	AUX
inlawrev-2625	159	8	held	hold	VERB
inlawrev-2625	159	9	to	to	PART
inlawrev-2625	159	10	mean	mean	VERB
inlawrev-2625	159	11	consideration	consideration	NOUN
inlawrev-2625	159	12	by	by	ADP
inlawrev-2625	159	13	the	the	DET
inlawrev-2625	159	14	court	court	NOUN
inlawrev-2625	159	15	of	of	ADP
inlawrev-2625	159	16	any	any	DET
inlawrev-2625	159	17	factor	factor	NOUN
inlawrev-2625	159	18	relating	relate	VERB
inlawrev-2625	159	19	to	to	ADP
inlawrev-2625	159	20	^"indiana	^"indiana	PROPN
inlawrev-2625	159	21	code	code	PROPN
inlawrev-2625	159	22	section	section	NOUN
inlawrev-2625	159	23	6	6	NUM
inlawrev-2625	159	24	-	-	SYM
inlawrev-2625	159	25	4	4	NUM
inlawrev-2625	159	26	.	.	NOUN
inlawrev-2625	159	27	1	1	NUM
inlawrev-2625	159	28	-	-	SYM
inlawrev-2625	159	29	91(a	91(a	NUM
inlawrev-2625	159	30	)	)	PUNCT
inlawrev-2625	160	1	provides	provide	VERB
inlawrev-2625	160	2	that	that	SCONJ
inlawrev-2625	160	3	if	if	SCONJ
inlawrev-2625	160	4	the	the	DET
inlawrev-2625	160	5	tax	tax	NOUN
inlawrev-2625	160	6	remains	remain	VERB
inlawrev-2625	160	7	unpaid	unpaid	ADJ
inlawrev-2625	160	8	eighteen	eighteen	NUM
inlawrev-2625	160	9	months	month	NOUN
inlawrev-2625	160	10	after	after	ADP
inlawrev-2625	160	11	the	the	DET
inlawrev-2625	160	12	decedent	decedent	NOUN
inlawrev-2625	160	13	's	's	PART
inlawrev-2625	160	14	death	death	NOUN
inlawrev-2625	160	15	,	,	PUNCT
inlawrev-2625	160	16	then	then	ADV
inlawrev-2625	160	17	a	a	DET
inlawrev-2625	160	18	10	10	NUM
inlawrev-2625	160	19	%	%	NOUN
inlawrev-2625	160	20	interest	interest	NOUN
inlawrev-2625	160	21	rate	rate	NOUN
inlawrev-2625	160	22	is	be	AUX
inlawrev-2625	160	23	imposed	impose	VERB
inlawrev-2625	160	24	on	on	ADP
inlawrev-2625	160	25	the	the	DET
inlawrev-2625	160	26	delinquent	delinquent	ADJ
inlawrev-2625	160	27	portion	portion	NOUN
inlawrev-2625	160	28	of	of	ADP
inlawrev-2625	160	29	the	the	DET
inlawrev-2625	160	30	tax	tax	NOUN
inlawrev-2625	160	31	from	from	ADP
inlawrev-2625	160	32	the	the	DET
inlawrev-2625	160	33	date	date	NOUN
inlawrev-2625	160	34	of	of	ADP
inlawrev-2625	160	35	death	death	NOUN
inlawrev-2625	160	36	until	until	SCONJ
inlawrev-2625	160	37	the	the	DET
inlawrev-2625	160	38	payment	payment	NOUN
inlawrev-2625	160	39	is	be	AUX
inlawrev-2625	160	40	made	make	VERB
inlawrev-2625	160	41	.	.	PUNCT
inlawrev-2625	161	1	ind	ind	PROPN
inlawrev-2625	161	2	.	.	PUNCT
inlawrev-2625	162	1	code	code	PROPN
inlawrev-2625	162	2	§	§	PROPN
inlawrev-2625	162	3	64.1	64.1	NUM
inlawrev-2625	162	4	-	-	SYM
inlawrev-2625	162	5	9	9	NUM
inlawrev-2625	162	6	-	-	SYM
inlawrev-2625	162	7	1	1	NUM
inlawrev-2625	162	8	(	(	PUNCT
inlawrev-2625	162	9	1982	1982	NUM
inlawrev-2625	162	10	)	)	PUNCT
inlawrev-2625	162	11	.	.	PUNCT
inlawrev-2625	163	1	"	"	PUNCT
inlawrev-2625	163	2	457	457	NUM
inlawrev-2625	163	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	163	4	at	at	ADP
inlawrev-2625	163	5	251	251	NUM
inlawrev-2625	163	6	.	.	PUNCT
inlawrev-2625	164	1	"	"	PUNCT
inlawrev-2625	164	2	indiana	indiana	PROPN
inlawrev-2625	164	3	code	code	PROPN
inlawrev-2625	164	4	section	section	NOUN
inlawrev-2625	164	5	6	6	NUM
inlawrev-2625	164	6	-	-	SYM
inlawrev-2625	164	7	4.1	4.1	NUM
inlawrev-2625	164	8	-	-	PUNCT
inlawrev-2625	164	9	9	9	NUM
inlawrev-2625	164	10	-	-	PUNCT
inlawrev-2625	164	11	l(b	l(b	NOUN
inlawrev-2625	164	12	)	)	PUNCT
inlawrev-2625	164	13	provides	provide	VERB
inlawrev-2625	164	14	:	:	PUNCT
inlawrev-2625	164	15	if	if	SCONJ
inlawrev-2625	164	16	an	an	DET
inlawrev-2625	164	17	unavoidable	unavoidable	ADJ
inlawrev-2625	164	18	delay	delay	NOUN
inlawrev-2625	164	19	,	,	PUNCT
inlawrev-2625	164	20	such	such	ADJ
inlawrev-2625	164	21	as	as	ADP
inlawrev-2625	164	22	necessary	necessary	ADJ
inlawrev-2625	164	23	litigation	litigation	NOUN
inlawrev-2625	164	24	,	,	PUNCT
inlawrev-2625	164	25	prevents	prevent	VERB
inlawrev-2625	164	26	a	a	DET
inlawrev-2625	164	27	determination	determination	NOUN
inlawrev-2625	164	28	of	of	ADP
inlawrev-2625	164	29	the	the	DET
inlawrev-2625	164	30	amount	amount	NOUN
inlawrev-2625	164	31	of	of	ADP
inlawrev-2625	164	32	inheritance	inheritance	NOUN
inlawrev-2625	164	33	due	due	ADJ
inlawrev-2625	164	34	,	,	PUNCT
inlawrev-2625	164	35	the	the	DET
inlawrev-2625	164	36	appropriate	appropriate	ADJ
inlawrev-2625	164	37	probate	probate	NOUN
inlawrev-2625	164	38	court	court	NOUN
inlawrev-2625	164	39	,	,	PUNCT
inlawrev-2625	164	40	in	in	ADP
inlawrev-2625	164	41	the	the	DET
inlawrev-2625	164	42	case	case	NOUN
inlawrev-2625	164	43	of	of	ADP
inlawrev-2625	164	44	a	a	DET
inlawrev-2625	164	45	resident	resident	ADJ
inlawrev-2625	164	46	decedent	decedent	NOUN
inlawrev-2625	164	47	,	,	PUNCT
inlawrev-2625	164	48	or	or	CCONJ
inlawrev-2625	164	49	the	the	DET
inlawrev-2625	164	50	department	department	NOUN
inlawrev-2625	164	51	of	of	ADP
inlawrev-2625	164	52	state	state	PROPN
inlawrev-2625	164	53	revenue	revenue	NOUN
inlawrev-2625	164	54	,	,	PUNCT
inlawrev-2625	164	55	in	in	ADP
inlawrev-2625	164	56	the	the	DET
inlawrev-2625	164	57	case	case	NOUN
inlawrev-2625	164	58	of	of	ADP
inlawrev-2625	164	59	a	a	DET
inlawrev-2625	164	60	non	non	ADJ
inlawrev-2625	164	61	-	-	ADJ
inlawrev-2625	164	62	resident	resident	ADJ
inlawrev-2625	164	63	decedent	decedent	NOUN
inlawrev-2625	164	64	,	,	PUNCT
inlawrev-2625	164	65	may	may	AUX
inlawrev-2625	164	66	reduce	reduce	VERB
inlawrev-2625	164	67	the	the	DET
inlawrev-2625	164	68	rate	rate	NOUN
inlawrev-2625	164	69	of	of	ADP
inlawrev-2625	164	70	interest	interest	NOUN
inlawrev-2625	164	71	imposed	impose	VERB
inlawrev-2625	164	72	under	under	ADP
inlawrev-2625	164	73	this	this	DET
inlawrev-2625	164	74	section	section	NOUN
inlawrev-2625	164	75	,	,	PUNCT
inlawrev-2625	164	76	for	for	ADP
inlawrev-2625	164	77	the	the	DET
inlawrev-2625	164	78	time	time	NOUN
inlawrev-2625	164	79	period	period	NOUN
inlawrev-2625	164	80	beginning	begin	VERB
inlawrev-2625	164	81	on	on	ADP
inlawrev-2625	164	82	the	the	DET
inlawrev-2625	164	83	date	date	NOUN
inlawrev-2625	164	84	of	of	ADP
inlawrev-2625	164	85	the	the	DET
inlawrev-2625	164	86	decedent	decedent	NOUN
inlawrev-2625	164	87	's	's	PART
inlawrev-2625	164	88	death	death	NOUN
inlawrev-2625	164	89	and	and	CCONJ
inlawrev-2625	164	90	ending	end	VERB
inlawrev-2625	164	91	when	when	SCONJ
inlawrev-2625	164	92	the	the	DET
inlawrev-2625	164	93	cause	cause	NOUN
inlawrev-2625	164	94	of	of	ADP
inlawrev-2625	164	95	delay	delay	NOUN
inlawrev-2625	164	96	is	be	AUX
inlawrev-2625	164	97	removed	remove	VERB
inlawrev-2625	164	98	,	,	PUNCT
inlawrev-2625	164	99	to	to	ADP
inlawrev-2625	164	100	six	six	NUM
inlawrev-2625	164	101	percent	percent	NOUN
inlawrev-2625	164	102	(	(	PUNCT
inlawrev-2625	164	103	6	6	NUM
inlawrev-2625	164	104	%	%	NOUN
inlawrev-2625	164	105	)	)	PUNCT
inlawrev-2625	164	106	per	per	ADP
inlawrev-2625	164	107	year	year	NOUN
inlawrev-2625	164	108	.	.	PUNCT
inlawrev-2625	165	1	ind	ind	PROPN
inlawrev-2625	165	2	.	.	PUNCT
inlawrev-2625	166	1	code	code	PROPN
inlawrev-2625	166	2	§	§	PROPN
inlawrev-2625	166	3	6	6	NUM
inlawrev-2625	166	4	-	-	SYM
inlawrev-2625	166	5	4.1	4.1	NUM
inlawrev-2625	166	6	-	-	PUNCT
inlawrev-2625	166	7	9	9	NUM
inlawrev-2625	166	8	-	-	PUNCT
inlawrev-2625	166	9	l(b	l(b	NOUN
inlawrev-2625	166	10	)	)	PUNCT
inlawrev-2625	166	11	(	(	PUNCT
inlawrev-2625	166	12	1982	1982	NUM
inlawrev-2625	166	13	)	)	PUNCT
inlawrev-2625	166	14	.	.	PUNCT
inlawrev-2625	167	1	"	"	PUNCT
inlawrev-2625	167	2	457	457	NUM
inlawrev-2625	167	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	167	4	at	at	ADP
inlawrev-2625	167	5	252	252	NUM
inlawrev-2625	167	6	.	.	PUNCT
inlawrev-2625	167	7	'	'	PUNCT
inlawrev-2625	168	1	"	"	PUNCT
inlawrev-2625	168	2	•indiana	•indiana	PROPN
inlawrev-2625	168	3	code	code	NOUN
inlawrev-2625	168	4	section	section	NOUN
inlawrev-2625	168	5	§	§	PROPN
inlawrev-2625	168	6	6	6	NUM
inlawrev-2625	168	7	-	-	SYM
inlawrev-2625	168	8	4.1	4.1	NUM
inlawrev-2625	168	9	-	-	PUNCT
inlawrev-2625	168	10	7	7	NUM
inlawrev-2625	168	11	-	-	SYM
inlawrev-2625	168	12	1	1	NUM
inlawrev-2625	168	13	provides	provide	VERB
inlawrev-2625	168	14	:	:	PUNCT
inlawrev-2625	168	15	a	a	DET
inlawrev-2625	168	16	person	person	NOUN
inlawrev-2625	168	17	who	who	PRON
inlawrev-2625	168	18	is	be	AUX
inlawrev-2625	168	19	dissatisfied	dissatisfied	ADJ
inlawrev-2625	168	20	with	with	ADP
inlawrev-2625	168	21	an	an	DET
inlawrev-2625	168	22	inheritance	inheritance	NOUN
inlawrev-2625	168	23	tax	tax	NOUN
inlawrev-2625	168	24	determination	determination	NOUN
inlawrev-2625	168	25	made	make	VERB
inlawrev-2625	168	26	by	by	ADP
inlawrev-2625	168	27	a	a	DET
inlawrev-2625	168	28	probate	probate	NOUN
inlawrev-2625	168	29	court	court	NOUN
inlawrev-2625	168	30	with	with	ADP
inlawrev-2625	168	31	respect	respect	NOUN
inlawrev-2625	168	32	to	to	ADP
inlawrev-2625	168	33	a	a	DET
inlawrev-2625	168	34	resident	resident	ADJ
inlawrev-2625	168	35	decedent	decedent	NOUN
inlawrev-2625	168	36	's	's	PART
inlawrev-2625	168	37	estate	estate	NOUN
inlawrev-2625	168	38	may	may	AUX
inlawrev-2625	168	39	obtain	obtain	VERB
inlawrev-2625	168	40	a	a	DET
inlawrev-2625	168	41	rehearing	rehearing	NOUN
inlawrev-2625	168	42	on	on	ADP
inlawrev-2625	168	43	the	the	DET
inlawrev-2625	168	44	determination	determination	NOUN
inlawrev-2625	168	45	.	.	PUNCT
inlawrev-2625	169	1	to	to	PART
inlawrev-2625	169	2	obtain	obtain	VERB
inlawrev-2625	169	3	the	the	DET
inlawrev-2625	169	4	rehearing	rehearing	NOUN
inlawrev-2625	169	5	,	,	PUNCT
inlawrev-2625	169	6	the	the	DET
inlawrev-2625	169	7	person	person	NOUN
inlawrev-2625	169	8	must	must	AUX
inlawrev-2625	169	9	file	file	VERB
inlawrev-2625	169	10	a	a	DET
inlawrev-2625	169	11	petition	petition	NOUN
inlawrev-2625	169	12	for	for	ADP
inlawrev-2625	169	13	rehearing	rehear	VERB
inlawrev-2625	169	14	with	with	ADP
inlawrev-2625	169	15	the	the	DET
inlawrev-2625	169	16	probate	probate	NOUN
inlawrev-2625	169	17	court	court	NOUN
inlawrev-2625	169	18	within	within	ADP
inlawrev-2625	169	19	ninety	ninety	NUM
inlawrev-2625	169	20	(	(	PUNCT
inlawrev-2625	169	21	90	90	NUM
inlawrev-2625	169	22	)	)	PUNCT
inlawrev-2625	169	23	days	day	NOUN
inlawrev-2625	169	24	after	after	SCONJ
inlawrev-2625	169	25	the	the	DET
inlawrev-2625	169	26	determination	determination	NOUN
inlawrev-2625	169	27	is	be	AUX
inlawrev-2625	169	28	made	make	VERB
inlawrev-2625	169	29	.	.	PUNCT
inlawrev-2625	170	1	in	in	ADP
inlawrev-2625	170	2	the	the	DET
inlawrev-2625	170	3	petition	petition	NOUN
inlawrev-2625	170	4	,	,	PUNCT
inlawrev-2625	170	5	the	the	DET
inlawrev-2625	170	6	person	person	NOUN
inlawrev-2625	170	7	must	must	AUX
inlawrev-2625	170	8	state	state	VERB
inlawrev-2625	170	9	the	the	DET
inlawrev-2625	170	10	grounds	ground	NOUN
inlawrev-2625	170	11	for	for	ADP
inlawrev-2625	170	12	the	the	DET
inlawrev-2625	170	13	rehearing	rehearing	NOUN
inlawrev-2625	170	14	.	.	PUNCT
inlawrev-2625	171	1	the	the	DET
inlawrev-2625	171	2	probate	probate	NOUN
inlawrev-2625	171	3	court	court	NOUN
inlawrev-2625	171	4	shall	shall	AUX
inlawrev-2625	171	5	base	base	VERB
inlawrev-2625	171	6	the	the	DET
inlawrev-2625	171	7	rehearing	rehearing	NOUN
inlawrev-2625	171	8	on	on	ADP
inlawrev-2625	171	9	evidence	evidence	NOUN
inlawrev-2625	171	10	presented	present	VERB
inlawrev-2625	171	11	at	at	ADP
inlawrev-2625	171	12	the	the	DET
inlawrev-2625	171	13	original	original	ADJ
inlawrev-2625	171	14	hearing	hearing	NOUN
inlawrev-2625	171	15	plus	plus	CCONJ
inlawrev-2625	171	16	any	any	DET
inlawrev-2625	171	17	additional	additional	ADJ
inlawrev-2625	171	18	evidence	evidence	NOUN
inlawrev-2625	171	19	which	which	PRON
inlawrev-2625	171	20	the	the	DET
inlawrev-2625	171	21	court	court	NOUN
inlawrev-2625	171	22	elects	elect	VERB
inlawrev-2625	171	23	to	to	PART
inlawrev-2625	171	24	hear	hear	VERB
inlawrev-2625	171	25	.	.	PUNCT
inlawrev-2625	172	1	ind	ind	PROPN
inlawrev-2625	172	2	.	.	PUNCT
inlawrev-2625	173	1	code	code	PROPN
inlawrev-2625	173	2	§	§	PROPN
inlawrev-2625	173	3	6	6	NUM
inlawrev-2625	173	4	-	-	SYM
inlawrev-2625	173	5	4.1	4.1	NUM
inlawrev-2625	173	6	-	-	PUNCT
inlawrev-2625	173	7	7	7	NUM
inlawrev-2625	173	8	-	-	SYM
inlawrev-2625	173	9	1	1	NUM
inlawrev-2625	173	10	(	(	PUNCT
inlawrev-2625	173	11	1982	1982	NUM
inlawrev-2625	173	12	)	)	PUNCT
inlawrev-2625	173	13	.	.	PUNCT
inlawrev-2625	174	1	«	«	PUNCT
inlawrev-2625	174	2	457	457	NUM
inlawrev-2625	174	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	174	4	at	at	ADP
inlawrev-2625	174	5	252	252	NUM
inlawrev-2625	174	6	.	.	PUNCT
inlawrev-2625	174	7	'	'	PUNCT
inlawrev-2625	175	1	"	"	PUNCT
inlawrev-2625	175	2	i	i	PRON
inlawrev-2625	175	3	d.	d.	PROPN
inlawrev-2625	175	4	at	at	ADP
inlawrev-2625	175	5	253	253	NUM
inlawrev-2625	175	6	.	.	PUNCT
inlawrev-2625	175	7	''	''	PUNCT
inlawrev-2625	176	1	i	i	PRON
inlawrev-2625	176	2	d.	d.	PROPN
inlawrev-2625	176	3	at	at	ADP
inlawrev-2625	176	4	252	252	NUM
inlawrev-2625	176	5	.	.	PUNCT
inlawrev-2625	176	6	1	1	NUM
inlawrev-2625	176	7	985	985	NUM
inlawrev-2625	176	8	]	]	X
inlawrev-2625	176	9	sur	sur	PROPN
inlawrev-2625	176	10	vey	vey	NOUN
inlawrev-2625	176	11	—	—	PUNCT
inlawrev-2625	176	12	taxa	taxa	NOUN
inlawrev-2625	176	13	tion	tion	NOUN
inlawrev-2625	176	14	397	397	NUM
inlawrev-2625	176	15	the	the	DET
inlawrev-2625	176	16	manner	manner	NOUN
inlawrev-2625	176	17	of	of	ADP
inlawrev-2625	176	18	which	which	PRON
inlawrev-2625	176	19	the	the	DET
inlawrev-2625	176	20	amount	amount	NOUN
inlawrev-2625	176	21	of	of	ADP
inlawrev-2625	176	22	tax	tax	NOUN
inlawrev-2625	176	23	is	be	AUX
inlawrev-2625	176	24	ultimately	ultimately	ADV
inlawrev-2625	176	25	computed	compute	VERB
inlawrev-2625	176	26	,	,	PUNCT
inlawrev-2625	176	27	including	include	VERB
inlawrev-2625	176	28	an	an	DET
inlawrev-2625	176	29	interest	interest	NOUN
inlawrev-2625	176	30	reduction	reduction	NOUN
inlawrev-2625	176	31	.	.	PUNCT
inlawrev-2625	176	32	^^	^^	PUNCT
inlawrev-2625	177	1	the	the	DET
inlawrev-2625	177	2	court	court	NOUN
inlawrev-2625	177	3	observed	observe	VERB
inlawrev-2625	177	4	that	that	SCONJ
inlawrev-2625	177	5	the	the	DET
inlawrev-2625	177	6	order	order	NOUN
inlawrev-2625	177	7	of	of	ADP
inlawrev-2625	177	8	the	the	DET
inlawrev-2625	177	9	probate	probate	NOUN
inlawrev-2625	177	10	court	court	NOUN
inlawrev-2625	177	11	granting	grant	VERB
inlawrev-2625	177	12	the	the	DET
inlawrev-2625	177	13	reduction	reduction	NOUN
inlawrev-2625	177	14	in	in	ADP
inlawrev-2625	177	15	interest	interest	NOUN
inlawrev-2625	177	16	was	be	AUX
inlawrev-2625	177	17	not	not	PART
inlawrev-2625	177	18	restricted	restrict	VERB
inlawrev-2625	177	19	to	to	ADP
inlawrev-2625	177	20	that	that	DET
inlawrev-2625	177	21	period	period	NOUN
inlawrev-2625	177	22	prior	prior	ADV
inlawrev-2625	177	23	to	to	ADP
inlawrev-2625	177	24	the	the	DET
inlawrev-2625	177	25	final	final	ADJ
inlawrev-2625	177	26	determination	determination	NOUN
inlawrev-2625	177	27	of	of	ADP
inlawrev-2625	177	28	the	the	DET
inlawrev-2625	177	29	tax.^^	tax.^^	NOUN
inlawrev-2625	177	30	while	while	SCONJ
inlawrev-2625	177	31	the	the	DET
inlawrev-2625	177	32	court	court	NOUN
inlawrev-2625	177	33	noted	note	VERB
inlawrev-2625	177	34	this	this	DET
inlawrev-2625	177	35	conclusion	conclusion	NOUN
inlawrev-2625	177	36	was	be	AUX
inlawrev-2625	177	37	incorrect	incorrect	ADJ
inlawrev-2625	177	38	because	because	SCONJ
inlawrev-2625	177	39	the	the	DET
inlawrev-2625	177	40	statutory	statutory	PROPN
inlawrev-2625	177	41	language^	language^	PROPN
inlawrev-2625	177	42	°	°	PROPN
inlawrev-2625	177	43	permits	permit	VERB
inlawrev-2625	177	44	reduction	reduction	NOUN
inlawrev-2625	177	45	in	in	ADP
inlawrev-2625	177	46	interest	interest	NOUN
inlawrev-2625	177	47	for	for	ADP
inlawrev-2625	177	48	only	only	ADV
inlawrev-2625	177	49	that	that	DET
inlawrev-2625	177	50	period	period	NOUN
inlawrev-2625	177	51	prior	prior	ADV
inlawrev-2625	177	52	to	to	ADP
inlawrev-2625	177	53	the	the	DET
inlawrev-2625	177	54	determination	determination	NOUN
inlawrev-2625	177	55	of	of	ADP
inlawrev-2625	177	56	the	the	DET
inlawrev-2625	177	57	tax	tax	NOUN
inlawrev-2625	177	58	and	and	CCONJ
inlawrev-2625	177	59	not	not	PART
inlawrev-2625	177	60	for	for	ADP
inlawrev-2625	177	61	the	the	DET
inlawrev-2625	177	62	period	period	NOUN
inlawrev-2625	177	63	after	after	ADP
inlawrev-2625	177	64	the	the	DET
inlawrev-2625	177	65	determination	determination	NOUN
inlawrev-2625	177	66	of	of	ADP
inlawrev-2625	177	67	tax	tax	NOUN
inlawrev-2625	177	68	and	and	CCONJ
inlawrev-2625	177	69	before	before	ADP
inlawrev-2625	177	70	payment	payment	NOUN
inlawrev-2625	177	71	,	,	PUNCT
inlawrev-2625	177	72	it	it	PRON
inlawrev-2625	177	73	indicated	indicate	VERB
inlawrev-2625	177	74	that	that	SCONJ
inlawrev-2625	177	75	this	this	DET
inlawrev-2625	177	76	error	error	NOUN
inlawrev-2625	177	77	alone	alone	ADV
inlawrev-2625	177	78	was	be	AUX
inlawrev-2625	177	79	not	not	PART
inlawrev-2625	177	80	fatal	fatal	ADJ
inlawrev-2625	177	81	and	and	CCONJ
inlawrev-2625	177	82	could	could	AUX
inlawrev-2625	177	83	have	have	AUX
inlawrev-2625	177	84	been	be	AUX
inlawrev-2625	177	85	modified	modify	VERB
inlawrev-2625	177	86	upon	upon	SCONJ
inlawrev-2625	177	87	appeal.^	appeal.^	ADV
inlawrev-2625	177	88	'	'	PUNCT
inlawrev-2625	177	89	in	in	ADP
inlawrev-2625	177	90	indiana	indiana	PROPN
inlawrev-2625	177	91	department	department	PROPN
inlawrev-2625	177	92	of	of	ADP
inlawrev-2625	177	93	state	state	PROPN
inlawrev-2625	177	94	revenue	revenue	NOUN
inlawrev-2625	177	95	v.	v.	ADP
inlawrev-2625	177	96	estate	estate	NOUN
inlawrev-2625	177	97	of	of	ADP
inlawrev-2625	177	98	rogers,^^	rogers,^^	NOUN
inlawrev-2625	177	99	the	the	DET
inlawrev-2625	177	100	inheritance	inheritance	NOUN
inlawrev-2625	177	101	tax	tax	NOUN
inlawrev-2625	177	102	had	have	AUX
inlawrev-2625	177	103	been	be	AUX
inlawrev-2625	177	104	paid	pay	VERB
inlawrev-2625	177	105	within	within	ADP
inlawrev-2625	177	106	one	one	NUM
inlawrev-2625	177	107	year	year	NOUN
inlawrev-2625	177	108	of	of	ADP
inlawrev-2625	177	109	the	the	DET
inlawrev-2625	177	110	decedent	decedent	NOUN
inlawrev-2625	177	111	's	's	PART
inlawrev-2625	177	112	death	death	NOUN
inlawrev-2625	177	113	but	but	CCONJ
inlawrev-2625	177	114	additional	additional	ADJ
inlawrev-2625	177	115	inheritance	inheritance	NOUN
inlawrev-2625	177	116	taxes	taxis	NOUN
inlawrev-2625	177	117	,	,	PUNCT
inlawrev-2625	177	118	along	along	ADP
inlawrev-2625	177	119	with	with	ADP
inlawrev-2625	177	120	interest	interest	NOUN
inlawrev-2625	177	121	at	at	ADP
inlawrev-2625	177	122	the	the	DET
inlawrev-2625	177	123	statutory	statutory	ADJ
inlawrev-2625	177	124	rate	rate	NOUN
inlawrev-2625	177	125	of	of	ADP
inlawrev-2625	177	126	ten	ten	NUM
inlawrev-2625	177	127	percent	percent	NOUN
inlawrev-2625	177	128	per	per	ADP
inlawrev-2625	177	129	annum	annum	NOUN
inlawrev-2625	177	130	,	,	PUNCT
inlawrev-2625	177	131	were	be	AUX
inlawrev-2625	177	132	later	later	ADV
inlawrev-2625	177	133	determined	determine	VERB
inlawrev-2625	177	134	after	after	ADP
inlawrev-2625	177	135	a	a	DET
inlawrev-2625	177	136	federal	federal	ADJ
inlawrev-2625	177	137	estate	estate	NOUN
inlawrev-2625	177	138	tax	tax	NOUN
inlawrev-2625	177	139	audit	audit	NOUN
inlawrev-2625	177	140	.	.	PUNCT
inlawrev-2625	177	141	"	"	PUNCT
inlawrev-2625	178	1	the	the	DET
inlawrev-2625	178	2	estate	estate	NOUN
inlawrev-2625	178	3	immediately	immediately	ADV
inlawrev-2625	178	4	paid	pay	VERB
inlawrev-2625	178	5	an	an	DET
inlawrev-2625	178	6	amount	amount	NOUN
inlawrev-2625	178	7	equal	equal	ADJ
inlawrev-2625	178	8	to	to	ADP
inlawrev-2625	178	9	the	the	DET
inlawrev-2625	178	10	additional	additional	ADJ
inlawrev-2625	178	11	inheritance	inheritance	NOUN
inlawrev-2625	178	12	tax	tax	NOUN
inlawrev-2625	178	13	determined	determine	VERB
inlawrev-2625	178	14	to	to	PART
inlawrev-2625	178	15	be	be	AUX
inlawrev-2625	178	16	due	due	ADJ
inlawrev-2625	178	17	.	.	PUNCT
inlawrev-2625	179	1	the	the	DET
inlawrev-2625	179	2	estate	estate	NOUN
inlawrev-2625	179	3	also	also	ADV
inlawrev-2625	179	4	filed	file	VERB
inlawrev-2625	179	5	a	a	DET
inlawrev-2625	179	6	petition	petition	NOUN
inlawrev-2625	179	7	to	to	PART
inlawrev-2625	179	8	determine	determine	VERB
inlawrev-2625	179	9	the	the	DET
inlawrev-2625	179	10	interest	interest	NOUN
inlawrev-2625	179	11	due	due	ADJ
inlawrev-2625	179	12	on	on	ADP
inlawrev-2625	179	13	this	this	DET
inlawrev-2625	179	14	additional	additional	ADJ
inlawrev-2625	179	15	inheritance	inheritance	NOUN
inlawrev-2625	179	16	tax	tax	NOUN
inlawrev-2625	179	17	and	and	CCONJ
inlawrev-2625	179	18	for	for	ADP
inlawrev-2625	179	19	a	a	DET
inlawrev-2625	179	20	reduction	reduction	NOUN
inlawrev-2625	179	21	of	of	ADP
inlawrev-2625	179	22	the	the	DET
inlawrev-2625	179	23	interest	interest	NOUN
inlawrev-2625	179	24	rate	rate	NOUN
inlawrev-2625	179	25	from	from	ADP
inlawrev-2625	179	26	ten	ten	NUM
inlawrev-2625	179	27	percent	percent	NOUN
inlawrev-2625	179	28	to	to	ADP
inlawrev-2625	179	29	six	six	NUM
inlawrev-2625	179	30	percent	percent	NOUN
inlawrev-2625	179	31	.	.	PUNCT
inlawrev-2625	180	1	^"^	^"^	X
inlawrev-2625	181	1	the	the	DET
inlawrev-2625	181	2	probate	probate	NOUN
inlawrev-2625	181	3	court	court	NOUN
inlawrev-2625	181	4	ordered	order	VERB
inlawrev-2625	181	5	the	the	DET
inlawrev-2625	181	6	estate	estate	NOUN
inlawrev-2625	181	7	to	to	PART
inlawrev-2625	181	8	pay	pay	VERB
inlawrev-2625	181	9	interest	interest	NOUN
inlawrev-2625	181	10	on	on	ADP
inlawrev-2625	181	11	the	the	DET
inlawrev-2625	181	12	additional	additional	ADJ
inlawrev-2625	181	13	inheritance	inheritance	NOUN
inlawrev-2625	181	14	tax	tax	NOUN
inlawrev-2625	181	15	at	at	ADP
inlawrev-2625	181	16	a	a	DET
inlawrev-2625	181	17	rate	rate	NOUN
inlawrev-2625	181	18	of	of	ADP
inlawrev-2625	181	19	ten	ten	NUM
inlawrev-2625	181	20	percent	percent	NOUN
inlawrev-2625	181	21	from	from	ADP
inlawrev-2625	181	22	the	the	DET
inlawrev-2625	181	23	date	date	NOUN
inlawrev-2625	181	24	of	of	ADP
inlawrev-2625	181	25	the	the	DET
inlawrev-2625	181	26	decedent	decedent	NOUN
inlawrev-2625	181	27	's	's	PART
inlawrev-2625	181	28	death	death	NOUN
inlawrev-2625	181	29	until	until	SCONJ
inlawrev-2625	181	30	the	the	DET
inlawrev-2625	181	31	tax	tax	NOUN
inlawrev-2625	181	32	was	be	AUX
inlawrev-2625	181	33	finally	finally	ADV
inlawrev-2625	181	34	paid.^^	paid.^^	PUNCT
inlawrev-2625	181	35	based	base	VERB
inlawrev-2625	181	36	upon	upon	SCONJ
inlawrev-2625	181	37	this	this	DET
inlawrev-2625	181	38	order	order	NOUN
inlawrev-2625	181	39	,	,	PUNCT
inlawrev-2625	181	40	the	the	DET
inlawrev-2625	181	41	estate	estate	NOUN
inlawrev-2625	181	42	computed	compute	VERB
inlawrev-2625	181	43	and	and	CCONJ
inlawrev-2625	181	44	paid	pay	VERB
inlawrev-2625	181	45	the	the	DET
inlawrev-2625	181	46	interest	interest	NOUN
inlawrev-2625	181	47	.	.	PUNCT
inlawrev-2625	182	1	in	in	ADP
inlawrev-2625	182	2	computing	compute	VERB
inlawrev-2625	182	3	interest	interest	NOUN
inlawrev-2625	182	4	due	due	ADJ
inlawrev-2625	182	5	,	,	PUNCT
inlawrev-2625	182	6	the	the	DET
inlawrev-2625	182	7	estate	estate	NOUN
inlawrev-2625	182	8	assumed	assume	VERB
inlawrev-2625	182	9	that	that	SCONJ
inlawrev-2625	182	10	its	its	PRON
inlawrev-2625	182	11	first	first	ADJ
inlawrev-2625	182	12	additional	additional	ADJ
inlawrev-2625	182	13	payment	payment	NOUN
inlawrev-2625	182	14	was	be	AUX
inlawrev-2625	182	15	applied	apply	VERB
inlawrev-2625	182	16	first	first	ADV
inlawrev-2625	182	17	against	against	ADP
inlawrev-2625	182	18	the	the	DET
inlawrev-2625	182	19	principal	principal	NOUN
inlawrev-2625	182	20	of	of	ADP
inlawrev-2625	182	21	the	the	DET
inlawrev-2625	182	22	tax	tax	NOUN
inlawrev-2625	182	23	due	due	ADJ
inlawrev-2625	182	24	and	and	CCONJ
inlawrev-2625	182	25	any	any	DET
inlawrev-2625	182	26	remainder	remainder	NOUN
inlawrev-2625	182	27	constituted	constitute	VERB
inlawrev-2625	182	28	interest	interest	NOUN
inlawrev-2625	182	29	on	on	ADP
inlawrev-2625	182	30	the	the	DET
inlawrev-2625	182	31	tax.^^	tax.^^	NOUN
inlawrev-2625	182	32	the	the	DET
inlawrev-2625	182	33	probate	probate	NOUN
inlawrev-2625	182	34	court	court	NOUN
inlawrev-2625	182	35	ultimately	ultimately	ADV
inlawrev-2625	182	36	determined	determine	VERB
inlawrev-2625	182	37	that	that	SCONJ
inlawrev-2625	182	38	the	the	DET
inlawrev-2625	182	39	estate	estate	NOUN
inlawrev-2625	182	40	had	have	AUX
inlawrev-2625	182	41	properly	properly	ADV
inlawrev-2625	182	42	calculated	calculate	VERB
inlawrev-2625	182	43	the	the	DET
inlawrev-2625	182	44	application	application	NOUN
inlawrev-2625	182	45	of	of	ADP
inlawrev-2625	182	46	the	the	DET
inlawrev-2625	182	47	payment	payment	NOUN
inlawrev-2625	182	48	to	to	ADP
inlawrev-2625	182	49	principal	principal	NOUN
inlawrev-2625	182	50	and	and	CCONJ
inlawrev-2625	182	51	interest	interest	NOUN
inlawrev-2625	182	52	.	.	PUNCT
inlawrev-2625	183	1	further	far	ADV
inlawrev-2625	183	2	,	,	PUNCT
inlawrev-2625	183	3	it	it	PRON
inlawrev-2625	183	4	found	find	VERB
inlawrev-2625	183	5	that	that	SCONJ
inlawrev-2625	183	6	the	the	DET
inlawrev-2625	183	7	department	department	NOUN
inlawrev-2625	183	8	of	of	ADP
inlawrev-2625	183	9	revenue	revenue	NOUN
inlawrev-2625	183	10	,	,	PUNCT
inlawrev-2625	183	11	having	having	AUX
inlawrev-2625	183	12	failed	fail	VERB
inlawrev-2625	183	13	to	to	PART
inlawrev-2625	183	14	file	file	VERB
inlawrev-2625	183	15	objections	objection	NOUN
inlawrev-2625	183	16	to	to	ADP
inlawrev-2625	183	17	the	the	DET
inlawrev-2625	183	18	court	court	NOUN
inlawrev-2625	183	19	's	's	PART
inlawrev-2625	183	20	later	later	ADJ
inlawrev-2625	183	21	order	order	NOUN
inlawrev-2625	183	22	which	which	PRON
inlawrev-2625	183	23	confirmed	confirm	VERB
inlawrev-2625	183	24	the	the	DET
inlawrev-2625	183	25	estate	estate	NOUN
inlawrev-2625	183	26	's	's	PART
inlawrev-2625	183	27	calculations	calculation	NOUN
inlawrev-2625	183	28	,	,	PUNCT
inlawrev-2625	183	29	had	have	AUX
inlawrev-2625	183	30	waived	waive	VERB
inlawrev-2625	183	31	its	its	PRON
inlawrev-2625	183	32	right	right	NOUN
inlawrev-2625	183	33	to	to	PART
inlawrev-2625	183	34	file	file	VERB
inlawrev-2625	183	35	objections	objection	NOUN
inlawrev-2625	183	36	because	because	SCONJ
inlawrev-2625	183	37	of	of	ADP
inlawrev-2625	183	38	the	the	DET
inlawrev-2625	183	39	statutory	statutory	ADJ
inlawrev-2625	183	40	ninety	ninety	NUM
inlawrev-2625	183	41	day	day	NOUN
inlawrev-2625	183	42	limitations^	limitations^	NOUN
inlawrev-2625	183	43	on	on	ADP
inlawrev-2625	183	44	filing	file	VERB
inlawrev-2625	183	45	petitions	petition	NOUN
inlawrev-2625	183	46	for	for	ADP
inlawrev-2625	183	47	the	the	DET
inlawrev-2625	183	48	redetermination	redetermination	NOUN
inlawrev-2625	183	49	of	of	ADP
inlawrev-2625	183	50	tax.^^	tax.^^	NUM
inlawrev-2625	183	51	''	''	PUNCT
inlawrev-2625	183	52	i	i	PROPN
inlawrev-2625	183	53	d.	d.	PROPN
inlawrev-2625	183	54	at	at	ADP
inlawrev-2625	183	55	253	253	NUM
inlawrev-2625	183	56	(	(	PUNCT
inlawrev-2625	183	57	citing	cite	VERB
inlawrev-2625	183	58	in	in	ADP
inlawrev-2625	183	59	re	re	NOUN
inlawrev-2625	183	60	estate	estate	NOUN
inlawrev-2625	183	61	of	of	ADP
inlawrev-2625	183	62	hogg	hogg	PROPN
inlawrev-2625	183	63	,	,	PUNCT
inlawrev-2625	183	64	150	150	NUM
inlawrev-2625	183	65	ind	ind	NOUN
inlawrev-2625	183	66	.	.	PUNCT
inlawrev-2625	184	1	app	app	PROPN
inlawrev-2625	184	2	.	.	PROPN
inlawrev-2625	185	1	650	650	NUM
inlawrev-2625	185	2	,	,	PUNCT
inlawrev-2625	185	3	276	276	NUM
inlawrev-2625	185	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	185	5	898	898	NUM
inlawrev-2625	185	6	(	(	PUNCT
inlawrev-2625	185	7	1971	1971	NUM
inlawrev-2625	185	8	)	)	PUNCT
inlawrev-2625	185	9	)	)	PUNCT
inlawrev-2625	185	10	.	.	PUNCT
inlawrev-2625	186	1	the	the	DET
inlawrev-2625	186	2	court	court	NOUN
inlawrev-2625	186	3	noted	note	VERB
inlawrev-2625	186	4	that	that	SCONJ
inlawrev-2625	186	5	the	the	DET
inlawrev-2625	186	6	hogg	hogg	PROPN
inlawrev-2625	186	7	decision	decision	NOUN
inlawrev-2625	186	8	was	be	AUX
inlawrev-2625	186	9	based	base	VERB
inlawrev-2625	186	10	upon	upon	SCONJ
inlawrev-2625	186	11	the	the	DET
inlawrev-2625	186	12	pertinent	pertinent	ADJ
inlawrev-2625	186	13	statute	statute	NOUN
inlawrev-2625	186	14	prior	prior	ADV
inlawrev-2625	186	15	to	to	ADP
inlawrev-2625	186	16	its	its	PRON
inlawrev-2625	186	17	current	current	ADJ
inlawrev-2625	186	18	amendment	amendment	NOUN
inlawrev-2625	186	19	;	;	PUNCT
inlawrev-2625	186	20	however	however	ADV
inlawrev-2625	186	21	,	,	PUNCT
inlawrev-2625	186	22	the	the	DET
inlawrev-2625	186	23	court	court	NOUN
inlawrev-2625	186	24	found	find	VERB
inlawrev-2625	186	25	the	the	DET
inlawrev-2625	186	26	hogg	hogg	PROPN
inlawrev-2625	186	27	analysis	analysis	NOUN
inlawrev-2625	186	28	retained	retain	VERB
inlawrev-2625	186	29	its	its	PRON
inlawrev-2625	186	30	applicability	applicability	NOUN
inlawrev-2625	186	31	in	in	ADP
inlawrev-2625	186	32	the	the	DET
inlawrev-2625	186	33	setting	setting	NOUN
inlawrev-2625	186	34	of	of	ADP
inlawrev-2625	186	35	the	the	DET
inlawrev-2625	186	36	existing	exist	VERB
inlawrev-2625	186	37	case	case	NOUN
inlawrev-2625	186	38	.	.	PUNCT
inlawrev-2625	187	1	457	457	NUM
inlawrev-2625	187	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	187	3	at	at	ADP
inlawrev-2625	187	4	252	252	NUM
inlawrev-2625	187	5	-	-	SYM
inlawrev-2625	187	6	53	53	NUM
inlawrev-2625	187	7	.	.	PUNCT
inlawrev-2625	188	1	^"457	^"457	PUNCT
inlawrev-2625	188	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	188	3	at	at	ADP
inlawrev-2625	188	4	252	252	NUM
inlawrev-2625	188	5	.	.	PUNCT
inlawrev-2625	188	6	''	''	PUNCT
inlawrev-2625	189	1	°	°	ADP
inlawrev-2625	189	2	the	the	DET
inlawrev-2625	189	3	pertinent	pertinent	ADJ
inlawrev-2625	189	4	portion	portion	NOUN
inlawrev-2625	189	5	of	of	ADP
inlawrev-2625	189	6	indiana	indiana	PROPN
inlawrev-2625	189	7	code	code	PROPN
inlawrev-2625	189	8	section	section	NOUN
inlawrev-2625	189	9	§	§	PROPN
inlawrev-2625	189	10	6	6	NUM
inlawrev-2625	189	11	-	-	SYM
inlawrev-2625	189	12	4.1	4.1	NUM
inlawrev-2625	189	13	-	-	PUNCT
inlawrev-2625	189	14	9	9	NUM
inlawrev-2625	189	15	-	-	PUNCT
inlawrev-2625	189	16	l(b	l(b	NOUN
inlawrev-2625	189	17	)	)	PUNCT
inlawrev-2625	189	18	provides	provide	VERB
inlawrev-2625	189	19	:	:	PUNCT
inlawrev-2625	189	20	"	"	PUNCT
inlawrev-2625	189	21	[	[	X
inlawrev-2625	189	22	t]he	t]he	ADV
inlawrev-2625	189	23	appropriate	appropriate	ADJ
inlawrev-2625	189	24	probate	probate	NOUN
inlawrev-2625	189	25	court	court	NOUN
inlawrev-2625	189	26	.	.	PUNCT
inlawrev-2625	189	27	.	.	PUNCT
inlawrev-2625	189	28	.	.	PUNCT
inlawrev-2625	190	1	may	may	AUX
inlawrev-2625	190	2	reduce	reduce	VERB
inlawrev-2625	190	3	the	the	DET
inlawrev-2625	190	4	rate	rate	NOUN
inlawrev-2625	190	5	of	of	ADP
inlawrev-2625	190	6	interest	interest	NOUN
inlawrev-2625	190	7	imposed	impose	VERB
inlawrev-2625	190	8	under	under	ADP
inlawrev-2625	190	9	this	this	DET
inlawrev-2625	190	10	section	section	NOUN
inlawrev-2625	190	11	,	,	PUNCT
inlawrev-2625	190	12	for	for	ADP
inlawrev-2625	190	13	the	the	DET
inlawrev-2625	190	14	time	time	NOUN
inlawrev-2625	190	15	period	period	NOUN
inlawrev-2625	190	16	beginning	begin	VERB
inlawrev-2625	190	17	on	on	ADP
inlawrev-2625	190	18	the	the	DET
inlawrev-2625	190	19	date	date	NOUN
inlawrev-2625	190	20	of	of	ADP
inlawrev-2625	190	21	the	the	DET
inlawrev-2625	190	22	decedent	decedent	NOUN
inlawrev-2625	190	23	's	's	PART
inlawrev-2625	190	24	death	death	NOUN
inlawrev-2625	190	25	and	and	CCONJ
inlawrev-2625	190	26	ending	end	VERB
inlawrev-2625	190	27	when	when	SCONJ
inlawrev-2625	190	28	the	the	DET
inlawrev-2625	190	29	cause	cause	NOUN
inlawrev-2625	190	30	of	of	ADP
inlawrev-2625	190	31	delay	delay	NOUN
inlawrev-2625	190	32	is	be	AUX
inlawrev-2625	190	33	removed	remove	VERB
inlawrev-2625	190	34	.	.	PUNCT
inlawrev-2625	190	35	.	.	PUNCT
inlawrev-2625	190	36	.	.	PUNCT
inlawrev-2625	190	37	.	.	PUNCT
inlawrev-2625	191	1	"	"	PUNCT
inlawrev-2625	192	1	ind	ind	PROPN
inlawrev-2625	192	2	.	.	PUNCT
inlawrev-2625	192	3	code	code	PROPN
inlawrev-2625	192	4	§	§	PROPN
inlawrev-2625	192	5	6	6	NUM
inlawrev-2625	192	6	-	-	SYM
inlawrev-2625	192	7	4.1	4.1	NUM
inlawrev-2625	192	8	-	-	PUNCT
inlawrev-2625	192	9	9	9	NUM
inlawrev-2625	192	10	-	-	PUNCT
inlawrev-2625	192	11	l(a	l(a	NOUN
inlawrev-2625	192	12	)	)	PUNCT
inlawrev-2625	192	13	(	(	PUNCT
inlawrev-2625	192	14	1982	1982	NUM
inlawrev-2625	192	15	)	)	PUNCT
inlawrev-2625	192	16	(	(	PUNCT
inlawrev-2625	192	17	emphasis	emphasis	NOUN
inlawrev-2625	192	18	added	add	VERB
inlawrev-2625	192	19	)	)	PUNCT
inlawrev-2625	192	20	.	.	PUNCT
inlawrev-2625	193	1	'	'	PUNCT
inlawrev-2625	193	2	^'457	^'457	ADP
inlawrev-2625	193	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	193	4	at	at	ADP
inlawrev-2625	193	5	252	252	NUM
inlawrev-2625	193	6	.	.	PUNCT
inlawrev-2625	193	7	^m59	^m59	X
inlawrev-2625	193	8	n.e.2d	n.e.2d	NOUN
inlawrev-2625	193	9	69	69	NUM
inlawrev-2625	193	10	(	(	PUNCT
inlawrev-2625	193	11	ind	ind	NOUN
inlawrev-2625	193	12	.	.	PUNCT
inlawrev-2625	194	1	ct	ct	PROPN
inlawrev-2625	194	2	.	.	PUNCT
inlawrev-2625	195	1	app	app	PROPN
inlawrev-2625	195	2	.	.	PROPN
inlawrev-2625	195	3	1984	1984	NUM
inlawrev-2625	195	4	)	)	PUNCT
inlawrev-2625	195	5	.	.	PUNCT
inlawrev-2625	196	1	''	''	PUNCT
inlawrev-2625	196	2	i	i	PRON
inlawrev-2625	196	3	d.	d.	PROPN
inlawrev-2625	196	4	at	at	ADP
inlawrev-2625	196	5	70	70	NUM
inlawrev-2625	196	6	.	.	PUNCT
inlawrev-2625	197	1	"	"	PUNCT
inlawrev-2625	197	2	^id	^id	PROPN
inlawrev-2625	197	3	.	.	PUNCT
inlawrev-2625	197	4	''	''	PUNCT
inlawrev-2625	198	1	i	i	PRON
inlawrev-2625	198	2	d.	d.	PROPN
inlawrev-2625	198	3	''	''	PUNCT
inlawrev-2625	198	4	i	i	PROPN
inlawrev-2625	198	5	d.	d.	PROPN
inlawrev-2625	198	6	''	''	PUNCT
inlawrev-2625	198	7	'	'	PUNCT
inlawrev-2625	198	8	see	see	VERB
inlawrev-2625	198	9	supra	supra	PROPN
inlawrev-2625	198	10	note	note	PROPN
inlawrev-2625	198	11	54	54	NUM
inlawrev-2625	198	12	.	.	PUNCT
inlawrev-2625	199	1	^«459	^«459	PROPN
inlawrev-2625	199	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	199	3	at	at	ADP
inlawrev-2625	199	4	70	70	NUM
inlawrev-2625	199	5	.	.	PUNCT
inlawrev-2625	199	6	398	398	NUM
inlawrev-2625	199	7	indiana	indiana	PROPN
inlawrev-2625	199	8	law	law	PROPN
inlawrev-2625	199	9	review	review	NOUN
inlawrev-2625	199	10	[	[	X
inlawrev-2625	199	11	vol	vol	NOUN
inlawrev-2625	199	12	.	.	PUNCT
inlawrev-2625	199	13	18:389	18:389	NUM
inlawrev-2625	199	14	on	on	ADP
inlawrev-2625	199	15	appeal	appeal	NOUN
inlawrev-2625	199	16	,	,	PUNCT
inlawrev-2625	199	17	the	the	DET
inlawrev-2625	199	18	department	department	NOUN
inlawrev-2625	199	19	of	of	ADP
inlawrev-2625	199	20	revenue	revenue	NOUN
inlawrev-2625	199	21	contended	contend	VERB
inlawrev-2625	199	22	that	that	SCONJ
inlawrev-2625	199	23	the	the	DET
inlawrev-2625	199	24	later	later	ADJ
inlawrev-2625	199	25	payments	payment	NOUN
inlawrev-2625	199	26	of	of	ADP
inlawrev-2625	199	27	tax	tax	NOUN
inlawrev-2625	199	28	should	should	AUX
inlawrev-2625	199	29	have	have	AUX
inlawrev-2625	199	30	been	be	AUX
inlawrev-2625	199	31	first	first	ADV
inlawrev-2625	199	32	applied	apply	VERB
inlawrev-2625	199	33	to	to	ADP
inlawrev-2625	199	34	interest	interest	NOUN
inlawrev-2625	199	35	due	due	ADJ
inlawrev-2625	199	36	at	at	ADP
inlawrev-2625	199	37	the	the	DET
inlawrev-2625	199	38	time	time	NOUN
inlawrev-2625	199	39	of	of	ADP
inlawrev-2625	199	40	payment	payment	NOUN
inlawrev-2625	199	41	and	and	CCONJ
inlawrev-2625	199	42	that	that	SCONJ
inlawrev-2625	199	43	any	any	DET
inlawrev-2625	199	44	remainder	remainder	NOUN
inlawrev-2625	199	45	should	should	AUX
inlawrev-2625	199	46	have	have	AUX
inlawrev-2625	199	47	been	be	AUX
inlawrev-2625	199	48	applied	apply	VERB
inlawrev-2625	199	49	to	to	ADP
inlawrev-2625	199	50	the	the	DET
inlawrev-2625	199	51	principal	principal	NOUN
inlawrev-2625	199	52	of	of	ADP
inlawrev-2625	199	53	the	the	DET
inlawrev-2625	199	54	inheritance	inheritance	NOUN
inlawrev-2625	199	55	tax	tax	NOUN
inlawrev-2625	199	56	due	due	ADJ
inlawrev-2625	199	57	.	.	PUNCT
inlawrev-2625	200	1	it	it	PRON
inlawrev-2625	200	2	also	also	ADV
inlawrev-2625	200	3	claimed	claim	VERB
inlawrev-2625	200	4	that	that	SCONJ
inlawrev-2625	200	5	since	since	SCONJ
inlawrev-2625	200	6	its	its	PRON
inlawrev-2625	200	7	motion	motion	NOUN
inlawrev-2625	200	8	was	be	AUX
inlawrev-2625	200	9	in	in	ADP
inlawrev-2625	200	10	the	the	DET
inlawrev-2625	200	11	nature	nature	NOUN
inlawrev-2625	200	12	of	of	ADP
inlawrev-2625	200	13	a	a	DET
inlawrev-2625	200	14	motion	motion	NOUN
inlawrev-2625	200	15	to	to	PART
inlawrev-2625	200	16	compel	compel	VERB
inlawrev-2625	200	17	compliance	compliance	NOUN
inlawrev-2625	200	18	with	with	ADP
inlawrev-2625	200	19	the	the	DET
inlawrev-2625	200	20	court	court	NOUN
inlawrev-2625	200	21	's	's	PART
inlawrev-2625	200	22	original	original	ADJ
inlawrev-2625	200	23	determination	determination	NOUN
inlawrev-2625	200	24	of	of	ADP
inlawrev-2625	200	25	tax	tax	NOUN
inlawrev-2625	200	26	,	,	PUNCT
inlawrev-2625	200	27	its	its	PRON
inlawrev-2625	200	28	failure	failure	NOUN
inlawrev-2625	200	29	to	to	PART
inlawrev-2625	200	30	file	file	VERB
inlawrev-2625	200	31	within	within	ADP
inlawrev-2625	200	32	the	the	DET
inlawrev-2625	200	33	ninety	ninety	NUM
inlawrev-2625	200	34	day	day	NOUN
inlawrev-2625	200	35	period	period	NOUN
inlawrev-2625	200	36	did	do	AUX
inlawrev-2625	200	37	not	not	PART
inlawrev-2625	200	38	deprive	deprive	VERB
inlawrev-2625	200	39	the	the	DET
inlawrev-2625	200	40	court	court	NOUN
inlawrev-2625	200	41	of	of	ADP
inlawrev-2625	200	42	subject	subject	ADJ
inlawrev-2625	200	43	matter	matter	NOUN
inlawrev-2625	200	44	jurisdiction	jurisdiction	NOUN
inlawrev-2625	200	45	.	.	PUNCT
inlawrev-2625	201	1	it	it	PRON
inlawrev-2625	201	2	argued	argue	VERB
inlawrev-2625	201	3	that	that	SCONJ
inlawrev-2625	201	4	the	the	DET
inlawrev-2625	201	5	motion	motion	NOUN
inlawrev-2625	201	6	was	be	AUX
inlawrev-2625	201	7	not	not	PART
inlawrev-2625	201	8	within	within	ADP
inlawrev-2625	201	9	the	the	DET
inlawrev-2625	201	10	realm	realm	NOUN
inlawrev-2625	201	11	of	of	ADP
inlawrev-2625	201	12	the	the	DET
inlawrev-2625	201	13	statute	statute	NOUN
inlawrev-2625	201	14	limiting	limit	VERB
inlawrev-2625	201	15	the	the	DET
inlawrev-2625	201	16	time	time	NOUN
inlawrev-2625	201	17	for	for	ADP
inlawrev-2625	201	18	filing	file	VERB
inlawrev-2625	201	19	a	a	DET
inlawrev-2625	201	20	petition	petition	NOUN
inlawrev-2625	201	21	for	for	ADP
inlawrev-2625	201	22	rehearing	rehearing	NOUN
inlawrev-2625	201	23	and	and	CCONJ
inlawrev-2625	201	24	redetermination	redetermination	NOUN
inlawrev-2625	201	25	of	of	ADP
inlawrev-2625	201	26	inheritance	inheritance	NOUN
inlawrev-2625	201	27	tax.^*^	tax.^*^	NOUN
inlawrev-2625	201	28	the	the	DET
inlawrev-2625	201	29	court	court	NOUN
inlawrev-2625	201	30	agreed	agree	VERB
inlawrev-2625	201	31	with	with	ADP
inlawrev-2625	201	32	the	the	DET
inlawrev-2625	201	33	department	department	NOUN
inlawrev-2625	201	34	of	of	ADP
inlawrev-2625	201	35	revenue	revenue	NOUN
inlawrev-2625	201	36	that	that	PRON
inlawrev-2625	201	37	payments	payment	NOUN
inlawrev-2625	201	38	made	make	VERB
inlawrev-2625	201	39	when	when	SCONJ
inlawrev-2625	201	40	both	both	DET
inlawrev-2625	201	41	inheritance	inheritance	NOUN
inlawrev-2625	201	42	tax	tax	NOUN
inlawrev-2625	201	43	and	and	CCONJ
inlawrev-2625	201	44	interest	interest	NOUN
inlawrev-2625	201	45	are	be	AUX
inlawrev-2625	201	46	due	due	ADJ
inlawrev-2625	201	47	must	must	AUX
inlawrev-2625	201	48	be	be	AUX
inlawrev-2625	201	49	applied	apply	VERB
inlawrev-2625	201	50	first	first	ADV
inlawrev-2625	201	51	to	to	ADP
inlawrev-2625	201	52	the	the	DET
inlawrev-2625	201	53	interest	interest	NOUN
inlawrev-2625	201	54	due	due	ADJ
inlawrev-2625	201	55	,	,	PUNCT
inlawrev-2625	201	56	and	and	CCONJ
inlawrev-2625	201	57	then	then	ADV
inlawrev-2625	201	58	only	only	ADV
inlawrev-2625	201	59	after	after	SCONJ
inlawrev-2625	201	60	full	full	ADJ
inlawrev-2625	201	61	payment	payment	NOUN
inlawrev-2625	201	62	of	of	ADP
inlawrev-2625	201	63	the	the	DET
inlawrev-2625	201	64	interest	interest	NOUN
inlawrev-2625	201	65	is	be	AUX
inlawrev-2625	201	66	applied	apply	VERB
inlawrev-2625	201	67	,	,	PUNCT
inlawrev-2625	201	68	to	to	ADP
inlawrev-2625	201	69	the	the	DET
inlawrev-2625	201	70	principal	principal	NOUN
inlawrev-2625	201	71	of	of	ADP
inlawrev-2625	201	72	the	the	DET
inlawrev-2625	201	73	tax	tax	NOUN
inlawrev-2625	201	74	due.^	due.^	NOUN
inlawrev-2625	201	75	"	"	PUNCT
inlawrev-2625	201	76	the	the	DET
inlawrev-2625	201	77	department	department	NOUN
inlawrev-2625	201	78	of	of	ADP
inlawrev-2625	201	79	revenue	revenue	NOUN
inlawrev-2625	201	80	's	's	PART
inlawrev-2625	201	81	interpretation	interpretation	NOUN
inlawrev-2625	201	82	followed	follow	VERB
inlawrev-2625	201	83	the	the	DET
inlawrev-2625	201	84	laws	law	NOUN
inlawrev-2625	201	85	of	of	ADP
inlawrev-2625	201	86	indiana	indiana	PROPN
inlawrev-2625	201	87	and	and	CCONJ
inlawrev-2625	201	88	the	the	DET
inlawrev-2625	201	89	united	united	PROPN
inlawrev-2625	201	90	states	states	PROPN
inlawrev-2625	201	91	,	,	PUNCT
inlawrev-2625	201	92	which	which	PRON
inlawrev-2625	201	93	generally	generally	ADV
inlawrev-2625	201	94	require	require	VERB
inlawrev-2625	201	95	payments	payment	NOUN
inlawrev-2625	201	96	made	make	VERB
inlawrev-2625	201	97	without	without	ADP
inlawrev-2625	201	98	an	an	DET
inlawrev-2625	201	99	agreement	agreement	NOUN
inlawrev-2625	201	100	or	or	CCONJ
inlawrev-2625	201	101	statute	statute	NOUN
inlawrev-2625	201	102	to	to	ADP
inlawrev-2625	201	103	the	the	DET
inlawrev-2625	201	104	contrary	contrary	NOUN
inlawrev-2625	201	105	be	be	AUX
inlawrev-2625	201	106	first	first	ADV
inlawrev-2625	201	107	applied	apply	VERB
inlawrev-2625	201	108	to	to	ADP
inlawrev-2625	201	109	interest	interest	NOUN
inlawrev-2625	201	110	;	;	PUNCT
inlawrev-2625	201	111	then	then	ADV
inlawrev-2625	201	112	,	,	PUNCT
inlawrev-2625	201	113	if	if	SCONJ
inlawrev-2625	201	114	any	any	PRON
inlawrev-2625	201	115	remains	remain	VERB
inlawrev-2625	201	116	,	,	PUNCT
inlawrev-2625	201	117	to	to	ADP
inlawrev-2625	201	118	the	the	DET
inlawrev-2625	201	119	reduction	reduction	NOUN
inlawrev-2625	201	120	of	of	ADP
inlawrev-2625	201	121	principal	principal	NOUN
inlawrev-2625	201	122	.	.	PUNCT
inlawrev-2625	201	123	''	''	PUNCT
inlawrev-2625	202	1	the	the	DET
inlawrev-2625	202	2	court	court	NOUN
inlawrev-2625	202	3	also	also	ADV
inlawrev-2625	202	4	held	hold	VERB
inlawrev-2625	202	5	that	that	SCONJ
inlawrev-2625	202	6	the	the	DET
inlawrev-2625	202	7	department	department	NOUN
inlawrev-2625	202	8	of	of	ADP
inlawrev-2625	202	9	revenue	revenue	NOUN
inlawrev-2625	202	10	's	's	PART
inlawrev-2625	202	11	motion	motion	NOUN
inlawrev-2625	202	12	to	to	PART
inlawrev-2625	202	13	compel	compel	VERB
inlawrev-2625	202	14	comphance	comphance	NOUN
inlawrev-2625	202	15	with	with	ADP
inlawrev-2625	202	16	the	the	DET
inlawrev-2625	202	17	court	court	NOUN
inlawrev-2625	202	18	's	's	PART
inlawrev-2625	202	19	original	original	ADJ
inlawrev-2625	202	20	redetermination	redetermination	NOUN
inlawrev-2625	202	21	of	of	ADP
inlawrev-2625	202	22	additional	additional	ADJ
inlawrev-2625	202	23	inheritance	inheritance	NOUN
inlawrev-2625	202	24	tax	tax	NOUN
inlawrev-2625	202	25	did	do	AUX
inlawrev-2625	202	26	not	not	PART
inlawrev-2625	202	27	come	come	VERB
inlawrev-2625	202	28	within	within	ADP
inlawrev-2625	202	29	the	the	DET
inlawrev-2625	202	30	ninety	ninety	NUM
inlawrev-2625	202	31	day	day	NOUN
inlawrev-2625	202	32	requirement	requirement	NOUN
inlawrev-2625	202	33	for	for	ADP
inlawrev-2625	202	34	filing	filing	NOUN
inlawrev-2625	202	35	.	.	PUNCT
inlawrev-2625	203	1	this	this	PRON
inlawrev-2625	203	2	was	be	AUX
inlawrev-2625	203	3	so	so	ADV
inlawrev-2625	203	4	because	because	SCONJ
inlawrev-2625	203	5	the	the	DET
inlawrev-2625	203	6	statute	statute	NOUN
inlawrev-2625	203	7	is	be	AUX
inlawrev-2625	203	8	limited	limit	VERB
inlawrev-2625	203	9	in	in	ADP
inlawrev-2625	203	10	its	its	PRON
inlawrev-2625	203	11	application	application	NOUN
inlawrev-2625	203	12	to	to	ADP
inlawrev-2625	203	13	those	those	DET
inlawrev-2625	203	14	cases	case	NOUN
inlawrev-2625	203	15	where	where	SCONJ
inlawrev-2625	203	16	the	the	DET
inlawrev-2625	203	17	department	department	NOUN
inlawrev-2625	203	18	of	of	ADP
inlawrev-2625	203	19	revenue	revenue	NOUN
inlawrev-2625	203	20	is	be	AUX
inlawrev-2625	203	21	''	''	PUNCT
inlawrev-2625	203	22	dissatisfied	dissatisfied	ADJ
inlawrev-2625	203	23	with	with	ADP
inlawrev-2625	203	24	the	the	DET
inlawrev-2625	203	25	inheritance	inheritance	NOUN
inlawrev-2625	203	26	tax	tax	NOUN
inlawrev-2625	203	27	determination	determination	NOUN
inlawrev-2625	203	28	.	.	PUNCT
inlawrev-2625	204	1	"^^	"^^	PROPN
inlawrev-2625	204	2	the	the	DET
inlawrev-2625	204	3	court	court	NOUN
inlawrev-2625	204	4	also	also	ADV
inlawrev-2625	204	5	quickly	quickly	ADV
inlawrev-2625	204	6	disposed	dispose	VERB
inlawrev-2625	204	7	of	of	ADP
inlawrev-2625	204	8	the	the	DET
inlawrev-2625	204	9	estate	estate	NOUN
inlawrev-2625	204	10	's	's	PART
inlawrev-2625	204	11	argument	argument	NOUN
inlawrev-2625	204	12	that	that	SCONJ
inlawrev-2625	204	13	an	an	DET
inlawrev-2625	204	14	oral	oral	ADJ
inlawrev-2625	204	15	agreement	agreement	NOUN
inlawrev-2625	204	16	estopped	estop	VERB
inlawrev-2625	204	17	the	the	DET
inlawrev-2625	204	18	department	department	NOUN
inlawrev-2625	204	19	.	.	PUNCT
inlawrev-2625	205	1	the	the	DET
inlawrev-2625	205	2	court	court	NOUN
inlawrev-2625	205	3	held	hold	VERB
inlawrev-2625	205	4	that	that	SCONJ
inlawrev-2625	205	5	since	since	SCONJ
inlawrev-2625	205	6	there	there	PRON
inlawrev-2625	205	7	was	be	VERB
inlawrev-2625	205	8	no	no	DET
inlawrev-2625	205	9	evidence	evidence	NOUN
inlawrev-2625	205	10	of	of	ADP
inlawrev-2625	205	11	an	an	DET
inlawrev-2625	205	12	oral	oral	ADJ
inlawrev-2625	205	13	agreement	agreement	NOUN
inlawrev-2625	205	14	in	in	ADP
inlawrev-2625	205	15	the	the	DET
inlawrev-2625	205	16	record	record	NOUN
inlawrev-2625	205	17	there	there	PRON
inlawrev-2625	205	18	was	be	VERB
inlawrev-2625	205	19	no	no	DET
inlawrev-2625	205	20	need	need	NOUN
inlawrev-2625	205	21	to	to	PART
inlawrev-2625	205	22	consider	consider	VERB
inlawrev-2625	205	23	whether	whether	SCONJ
inlawrev-2625	205	24	an	an	DET
inlawrev-2625	205	25	estoppel	estoppel	NOUN
inlawrev-2625	205	26	could	could	AUX
inlawrev-2625	205	27	even	even	ADV
inlawrev-2625	205	28	be	be	AUX
inlawrev-2625	205	29	asserted	assert	VERB
inlawrev-2625	205	30	against	against	ADP
inlawrev-2625	205	31	the	the	DET
inlawrev-2625	205	32	department	department	NOUN
inlawrev-2625	205	33	.	.	PUNCT
inlawrev-2625	205	34	^^	^^	PUNCT
inlawrev-2625	206	1	whether	whether	SCONJ
inlawrev-2625	206	2	or	or	CCONJ
inlawrev-2625	206	3	not	not	PART
inlawrev-2625	206	4	the	the	DET
inlawrev-2625	206	5	mailing	mailing	NOUN
inlawrev-2625	206	6	of	of	ADP
inlawrev-2625	206	7	an	an	DET
inlawrev-2625	206	8	inheritance	inheritance	NOUN
inlawrev-2625	206	9	tax	tax	NOUN
inlawrev-2625	206	10	payment	payment	NOUN
inlawrev-2625	206	11	by	by	ADP
inlawrev-2625	206	12	united	united	PROPN
inlawrev-2625	206	13	states	states	PROPN
inlawrev-2625	206	14	certified	certify	VERB
inlawrev-2625	206	15	mail	mail	NOUN
inlawrev-2625	206	16	,	,	PUNCT
inlawrev-2625	206	17	return	return	VERB
inlawrev-2625	206	18	receipt	receipt	NOUN
inlawrev-2625	206	19	requested	request	VERB
inlawrev-2625	206	20	,	,	PUNCT
inlawrev-2625	206	21	two	two	NUM
inlawrev-2625	206	22	days	day	NOUN
inlawrev-2625	206	23	prior	prior	ADV
inlawrev-2625	206	24	to	to	ADP
inlawrev-2625	206	25	the	the	DET
inlawrev-2625	206	26	due	due	ADJ
inlawrev-2625	206	27	date	date	NOUN
inlawrev-2625	206	28	constituted	constitute	VERB
inlawrev-2625	206	29	a	a	DET
inlawrev-2625	206	30	timely	timely	ADJ
inlawrev-2625	206	31	payment	payment	NOUN
inlawrev-2625	206	32	of	of	ADP
inlawrev-2625	206	33	inheritance	inheritance	NOUN
inlawrev-2625	206	34	tax	tax	NOUN
inlawrev-2625	206	35	was	be	AUX
inlawrev-2625	206	36	the	the	DET
inlawrev-2625	206	37	question	question	NOUN
inlawrev-2625	206	38	posed	pose	VERB
inlawrev-2625	206	39	to	to	ADP
inlawrev-2625	206	40	the	the	DET
inlawrev-2625	206	41	court	court	NOUN
inlawrev-2625	206	42	in	in	ADP
inlawrev-2625	206	43	nell	nell	PROPN
inlawrev-2625	206	44	v.	v.	PROPN
inlawrev-2625	206	45	tracy	tracy	PROPN
inlawrev-2625	206	46	.	.	PUNCT
inlawrev-2625	207	1	'	'	PUNCT
inlawrev-2625	207	2	^'^	^'^	PUNCT
inlawrev-2625	208	1	the	the	DET
inlawrev-2625	208	2	facts	fact	NOUN
inlawrev-2625	208	3	in	in	ADP
inlawrev-2625	208	4	nell	nell	PROPN
inlawrev-2625	208	5	were	be	AUX
inlawrev-2625	208	6	undisputed	undisputed	ADJ
inlawrev-2625	208	7	.	.	PUNCT
inlawrev-2625	209	1	two	two	NUM
inlawrev-2625	209	2	days	day	NOUN
inlawrev-2625	209	3	prior	prior	ADV
inlawrev-2625	209	4	to	to	ADP
inlawrev-2625	209	5	the	the	DET
inlawrev-2625	209	6	due	due	ADJ
inlawrev-2625	209	7	date	date	NOUN
inlawrev-2625	209	8	of	of	ADP
inlawrev-2625	209	9	the	the	DET
inlawrev-2625	209	10	inheritance	inheritance	NOUN
inlawrev-2625	209	11	tax	tax	NOUN
inlawrev-2625	209	12	,	,	PUNCT
inlawrev-2625	209	13	the	the	DET
inlawrev-2625	209	14	estate	estate	NOUN
inlawrev-2625	209	15	's	's	PART
inlawrev-2625	209	16	attorney	attorney	NOUN
inlawrev-2625	209	17	sent	send	VERB
inlawrev-2625	209	18	a	a	DET
inlawrev-2625	209	19	check	check	NOUN
inlawrev-2625	209	20	by	by	ADP
inlawrev-2625	209	21	certified	certified	ADJ
inlawrev-2625	209	22	mail	mail	NOUN
inlawrev-2625	209	23	,	,	PUNCT
inlawrev-2625	209	24	return	return	VERB
inlawrev-2625	209	25	receipt	receipt	NOUN
inlawrev-2625	209	26	requested	request	VERB
inlawrev-2625	209	27	,	,	PUNCT
inlawrev-2625	209	28	in	in	ADP
inlawrev-2625	209	29	the	the	DET
inlawrev-2625	209	30	correct	correct	ADJ
inlawrev-2625	209	31	amount	amount	NOUN
inlawrev-2625	209	32	of	of	ADP
inlawrev-2625	209	33	tax	tax	NOUN
inlawrev-2625	209	34	due	due	ADJ
inlawrev-2625	209	35	and	and	CCONJ
inlawrev-2625	209	36	payable	payable	ADJ
inlawrev-2625	209	37	,	,	PUNCT
inlawrev-2625	209	38	to	to	ADP
inlawrev-2625	209	39	the	the	DET
inlawrev-2625	209	40	indiana	indiana	PROPN
inlawrev-2625	209	41	department	department	PROPN
inlawrev-2625	209	42	of	of	ADP
inlawrev-2625	209	43	''	''	PUNCT
inlawrev-2625	209	44	i	i	PROPN
inlawrev-2625	209	45	d.	d.	PROPN
inlawrev-2625	209	46	'	'	PROPN
inlawrev-2625	210	1	"	"	PUNCT
inlawrev-2625	210	2	i	i	PRON
inlawrev-2625	210	3	d.	d.	PROPN
inlawrev-2625	210	4	at	at	ADP
inlawrev-2625	210	5	70	70	NUM
inlawrev-2625	210	6	-	-	SYM
inlawrev-2625	210	7	71	71	NUM
inlawrev-2625	210	8	(	(	PUNCT
inlawrev-2625	210	9	citing	cite	VERB
inlawrev-2625	210	10	45	45	NUM
inlawrev-2625	210	11	ind	ind	NOUN
inlawrev-2625	210	12	.	.	PUNCT
inlawrev-2625	211	1	admin	admin	PROPN
inlawrev-2625	211	2	.	.	PUNCT
inlawrev-2625	212	1	code	code	PROPN
inlawrev-2625	212	2	4	4	NUM
inlawrev-2625	212	3	-	-	SYM
inlawrev-2625	212	4	6	6	NUM
inlawrev-2625	212	5	-	-	SYM
inlawrev-2625	212	6	6	6	NUM
inlawrev-2625	212	7	(	(	PUNCT
inlawrev-2625	212	8	1984	1984	NUM
inlawrev-2625	212	9	)	)	PUNCT
inlawrev-2625	212	10	;	;	PUNCT
inlawrev-2625	212	11	1962	1962	NUM
inlawrev-2625	212	12	op	op	NOUN
inlawrev-2625	212	13	.	.	PUNCT
inlawrev-2625	213	1	att'y	att'y	PROPN
inlawrev-2625	213	2	gen	gen	PROPN
inlawrev-2625	213	3	.	.	PROPN
inlawrev-2625	214	1	no	no	INTJ
inlawrev-2625	214	2	.	.	NOUN
inlawrev-2625	215	1	73	73	NUM
inlawrev-2625	215	2	,	,	PUNCT
inlawrev-2625	215	3	79	79	NUM
inlawrev-2625	215	4	)	)	PUNCT
inlawrev-2625	215	5	.	.	PUNCT
inlawrev-2625	216	1	^'459	^'459	PROPN
inlawrev-2625	216	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	216	3	at	at	ADP
inlawrev-2625	216	4	71	71	NUM
inlawrev-2625	216	5	(	(	PUNCT
inlawrev-2625	216	6	citing	cite	VERB
inlawrev-2625	216	7	jacobs	jacobs	PROPN
inlawrev-2625	216	8	v.	v.	ADP
inlawrev-2625	216	9	ballenger	ballenger	PROPN
inlawrev-2625	216	10	,	,	PUNCT
inlawrev-2625	216	11	130	130	NUM
inlawrev-2625	216	12	ind	ind	NOUN
inlawrev-2625	216	13	.	.	PUNCT
inlawrev-2625	217	1	231	231	NUM
inlawrev-2625	217	2	,	,	PUNCT
inlawrev-2625	217	3	29	29	NUM
inlawrev-2625	217	4	n.e	n.e	PROPN
inlawrev-2625	217	5	.	.	PROPN
inlawrev-2625	217	6	782	782	NUM
inlawrev-2625	217	7	(	(	PUNCT
inlawrev-2625	217	8	1892	1892	NUM
inlawrev-2625	217	9	)	)	PUNCT
inlawrev-2625	217	10	among	among	ADP
inlawrev-2625	217	11	many	many	ADJ
inlawrev-2625	217	12	other	other	ADJ
inlawrev-2625	217	13	authorities	authority	NOUN
inlawrev-2625	217	14	)	)	PUNCT
inlawrev-2625	217	15	.	.	PUNCT
inlawrev-2625	218	1	^m59	^m59	VERB
inlawrev-2625	218	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	218	3	at	at	ADP
inlawrev-2625	218	4	71	71	NUM
inlawrev-2625	218	5	.	.	PUNCT
inlawrev-2625	218	6	''	''	PUNCT
inlawrev-2625	219	1	i	i	PRON
inlawrev-2625	219	2	d.	d.	PROPN
inlawrev-2625	219	3	at	at	ADP
inlawrev-2625	219	4	72	72	NUM
inlawrev-2625	219	5	.	.	PUNCT
inlawrev-2625	220	1	m59	m59	PROPN
inlawrev-2625	220	2	n.e.2d	n.e.2d	PROPN
inlawrev-2625	220	3	432	432	NUM
inlawrev-2625	220	4	(	(	PUNCT
inlawrev-2625	220	5	ind	ind	NOUN
inlawrev-2625	220	6	.	.	PUNCT
inlawrev-2625	221	1	ct	ct	PROPN
inlawrev-2625	221	2	.	.	PUNCT
inlawrev-2625	222	1	app	app	PROPN
inlawrev-2625	222	2	.	.	PROPN
inlawrev-2625	222	3	1984	1984	NUM
inlawrev-2625	222	4	)	)	PUNCT
inlawrev-2625	222	5	.	.	PUNCT
inlawrev-2625	223	1	1	1	NUM
inlawrev-2625	223	2	985	985	NUM
inlawrev-2625	223	3	]	]	X
inlawrev-2625	223	4	sur	sur	PROPN
inlawrev-2625	223	5	vey	vey	NOUN
inlawrev-2625	223	6	—	—	PUNCT
inlawrev-2625	223	7	taxa	taxa	NOUN
inlawrev-2625	223	8	tion	tion	NOUN
inlawrev-2625	223	9	399	399	NUM
inlawrev-2625	223	10	state	state	NOUN
inlawrev-2625	223	11	revenue	revenue	NOUN
inlawrev-2625	223	12	at	at	ADP
inlawrev-2625	223	13	its	its	PRON
inlawrev-2625	223	14	proper	proper	ADJ
inlawrev-2625	223	15	address	address	NOUN
inlawrev-2625	223	16	and	and	CCONJ
inlawrev-2625	223	17	to	to	ADP
inlawrev-2625	223	18	the	the	DET
inlawrev-2625	223	19	proper	proper	ADJ
inlawrev-2625	223	20	person	person	NOUN
inlawrev-2625	223	21	.	.	PUNCT
inlawrev-2625	223	22	^^	^^	PUNCT
inlawrev-2625	224	1	the	the	DET
inlawrev-2625	224	2	check	check	NOUN
inlawrev-2625	224	3	was	be	AUX
inlawrev-2625	224	4	mailed	mail	VERB
inlawrev-2625	224	5	from	from	ADP
inlawrev-2625	224	6	the	the	DET
inlawrev-2625	224	7	united	united	PROPN
inlawrev-2625	224	8	states	states	PROPN
inlawrev-2625	224	9	post	post	PROPN
inlawrev-2625	224	10	office	office	NOUN
inlawrev-2625	224	11	in	in	ADP
inlawrev-2625	224	12	vincennes	vincennes	PROPN
inlawrev-2625	224	13	,	,	PUNCT
inlawrev-2625	224	14	indiana	indiana	PROPN
inlawrev-2625	224	15	.	.	PUNCT
inlawrev-2625	225	1	according	accord	VERB
inlawrev-2625	225	2	to	to	ADP
inlawrev-2625	225	3	the	the	DET
inlawrev-2625	225	4	testimony	testimony	NOUN
inlawrev-2625	225	5	of	of	ADP
inlawrev-2625	225	6	the	the	DET
inlawrev-2625	225	7	postmaster	postmaster	NOUN
inlawrev-2625	225	8	of	of	ADP
inlawrev-2625	225	9	the	the	DET
inlawrev-2625	225	10	vincennes	vincennes	PROPN
inlawrev-2625	225	11	post	post	PROPN
inlawrev-2625	225	12	office	office	PROPN
inlawrev-2625	225	13	,	,	PUNCT
inlawrev-2625	225	14	a	a	DET
inlawrev-2625	225	15	letter	letter	NOUN
inlawrev-2625	225	16	mailed	mail	VERB
inlawrev-2625	225	17	in	in	ADP
inlawrev-2625	225	18	such	such	DET
inlawrev-2625	225	19	a	a	DET
inlawrev-2625	225	20	manner	manner	NOUN
inlawrev-2625	225	21	would	would	AUX
inlawrev-2625	225	22	normally	normally	ADV
inlawrev-2625	225	23	be	be	AUX
inlawrev-2625	225	24	delivered	deliver	VERB
inlawrev-2625	225	25	overnight	overnight	ADV
inlawrev-2625	225	26	to	to	ADP
inlawrev-2625	225	27	the	the	DET
inlawrev-2625	225	28	proper	proper	ADJ
inlawrev-2625	225	29	address	address	NOUN
inlawrev-2625	225	30	in	in	ADP
inlawrev-2625	225	31	indianapolis	indianapolis	PROPN
inlawrev-2625	225	32	.	.	PUNCT
inlawrev-2625	226	1	the	the	DET
inlawrev-2625	226	2	check	check	NOUN
inlawrev-2625	226	3	was	be	AUX
inlawrev-2625	226	4	not	not	PART
inlawrev-2625	226	5	received	receive	VERB
inlawrev-2625	226	6	until	until	ADP
inlawrev-2625	226	7	four	four	NUM
inlawrev-2625	226	8	days	day	NOUN
inlawrev-2625	226	9	past	past	ADP
inlawrev-2625	226	10	the	the	DET
inlawrev-2625	226	11	due	due	ADJ
inlawrev-2625	226	12	date.^^	date.^^	NOUN
inlawrev-2625	226	13	the	the	DET
inlawrev-2625	226	14	department	department	NOUN
inlawrev-2625	226	15	of	of	ADP
inlawrev-2625	226	16	revenue	revenue	NOUN
inlawrev-2625	226	17	contended	contended	ADJ
inlawrev-2625	226	18	payment	payment	NOUN
inlawrev-2625	226	19	was	be	AUX
inlawrev-2625	226	20	not	not	PART
inlawrev-2625	226	21	timely	timely	ADJ
inlawrev-2625	226	22	,	,	PUNCT
inlawrev-2625	226	23	causing	cause	VERB
inlawrev-2625	226	24	interest	interest	NOUN
inlawrev-2625	226	25	charges	charge	NOUN
inlawrev-2625	226	26	to	to	PART
inlawrev-2625	226	27	accrue	accrue	VERB
inlawrev-2625	226	28	from	from	ADP
inlawrev-2625	226	29	the	the	DET
inlawrev-2625	226	30	date	date	NOUN
inlawrev-2625	226	31	of	of	ADP
inlawrev-2625	226	32	decedent	decedent	NOUN
inlawrev-2625	226	33	's	's	PART
inlawrev-2625	226	34	death	death	NOUN
inlawrev-2625	226	35	until	until	ADP
inlawrev-2625	226	36	the	the	DET
inlawrev-2625	226	37	time	time	NOUN
inlawrev-2625	226	38	of	of	ADP
inlawrev-2625	226	39	payment	payment	NOUN
inlawrev-2625	226	40	.	.	PUNCT
inlawrev-2625	226	41	^^	^^	PUNCT
inlawrev-2625	227	1	the	the	DET
inlawrev-2625	227	2	inheritance	inheritance	NOUN
inlawrev-2625	227	3	tax	tax	NOUN
inlawrev-2625	227	4	division	division	NOUN
inlawrev-2625	227	5	argued	argue	VERB
inlawrev-2625	227	6	that	that	SCONJ
inlawrev-2625	227	7	the	the	DET
inlawrev-2625	227	8	post	post	NOUN
inlawrev-2625	227	9	office	office	NOUN
inlawrev-2625	227	10	was	be	AUX
inlawrev-2625	227	11	the	the	DET
inlawrev-2625	227	12	agent	agent	NOUN
inlawrev-2625	227	13	of	of	ADP
inlawrev-2625	227	14	the	the	DET
inlawrev-2625	227	15	sender	sender	NOUN
inlawrev-2625	227	16	because	because	SCONJ
inlawrev-2625	227	17	it	it	PRON
inlawrev-2625	227	18	could	could	AUX
inlawrev-2625	227	19	withdraw	withdraw	VERB
inlawrev-2625	227	20	the	the	DET
inlawrev-2625	227	21	letter	letter	NOUN
inlawrev-2625	227	22	prior	prior	ADV
inlawrev-2625	227	23	to	to	ADP
inlawrev-2625	227	24	delivery	delivery	NOUN
inlawrev-2625	227	25	and	and	CCONJ
inlawrev-2625	227	26	,	,	PUNCT
inlawrev-2625	227	27	therefore	therefore	ADV
inlawrev-2625	227	28	,	,	PUNCT
inlawrev-2625	227	29	it	it	PRON
inlawrev-2625	227	30	was	be	AUX
inlawrev-2625	227	31	not	not	PART
inlawrev-2625	227	32	until	until	ADP
inlawrev-2625	227	33	delivery	delivery	NOUN
inlawrev-2625	227	34	that	that	SCONJ
inlawrev-2625	227	35	the	the	DET
inlawrev-2625	227	36	payment	payment	NOUN
inlawrev-2625	227	37	was	be	AUX
inlawrev-2625	227	38	made.^^	made.^^	NOUN
inlawrev-2625	228	1	the	the	DET
inlawrev-2625	228	2	evidence	evidence	NOUN
inlawrev-2625	228	3	in	in	ADP
inlawrev-2625	228	4	nell	nell	PROPN
inlawrev-2625	228	5	did	do	AUX
inlawrev-2625	228	6	establish	establish	VERB
inlawrev-2625	228	7	that	that	SCONJ
inlawrev-2625	228	8	the	the	DET
inlawrev-2625	228	9	estate	estate	NOUN
inlawrev-2625	228	10	could	could	AUX
inlawrev-2625	228	11	have	have	AUX
inlawrev-2625	228	12	withdrawn	withdraw	VERB
inlawrev-2625	228	13	the	the	DET
inlawrev-2625	228	14	payment	payment	NOUN
inlawrev-2625	228	15	from	from	ADP
inlawrev-2625	228	16	the	the	DET
inlawrev-2625	228	17	mail	mail	NOUN
inlawrev-2625	228	18	but	but	CCONJ
inlawrev-2625	228	19	,	,	PUNCT
inlawrev-2625	228	20	nonetheless	nonetheless	ADV
inlawrev-2625	228	21	,	,	PUNCT
inlawrev-2625	228	22	the	the	DET
inlawrev-2625	228	23	court	court	NOUN
inlawrev-2625	228	24	held	hold	VERB
inlawrev-2625	228	25	that	that	SCONJ
inlawrev-2625	228	26	payment	payment	NOUN
inlawrev-2625	228	27	was	be	AUX
inlawrev-2625	228	28	made	make	VERB
inlawrev-2625	228	29	upon	upon	SCONJ
inlawrev-2625	228	30	mailing	mailing	NOUN
inlawrev-2625	228	31	.	.	PUNCT
inlawrev-2625	229	1	the	the	DET
inlawrev-2625	229	2	court	court	NOUN
inlawrev-2625	229	3	relied	rely	VERB
inlawrev-2625	229	4	upon	upon	SCONJ
inlawrev-2625	229	5	decisions	decision	NOUN
inlawrev-2625	229	6	from	from	ADP
inlawrev-2625	229	7	other	other	ADJ
inlawrev-2625	229	8	jurisdictions^*^	jurisdictions^*^	NOUN
inlawrev-2625	229	9	for	for	ADP
inlawrev-2625	229	10	the	the	DET
inlawrev-2625	229	11	proposition	proposition	NOUN
inlawrev-2625	229	12	that	that	SCONJ
inlawrev-2625	229	13	the	the	DET
inlawrev-2625	229	14	purpose	purpose	NOUN
inlawrev-2625	229	15	of	of	ADP
inlawrev-2625	229	16	penalties	penalty	NOUN
inlawrev-2625	229	17	upon	upon	SCONJ
inlawrev-2625	229	18	late	late	ADJ
inlawrev-2625	229	19	payment	payment	NOUN
inlawrev-2625	229	20	of	of	ADP
inlawrev-2625	229	21	tax	tax	NOUN
inlawrev-2625	229	22	was	be	AUX
inlawrev-2625	229	23	to	to	PART
inlawrev-2625	229	24	penalize	penalize	VERB
inlawrev-2625	229	25	those	those	PRON
inlawrev-2625	229	26	who	who	PRON
inlawrev-2625	229	27	were	be	AUX
inlawrev-2625	229	28	careless	careless	ADJ
inlawrev-2625	229	29	in	in	ADP
inlawrev-2625	229	30	their	their	PRON
inlawrev-2625	229	31	payment	payment	NOUN
inlawrev-2625	229	32	of	of	ADP
inlawrev-2625	229	33	tax	tax	NOUN
inlawrev-2625	229	34	and	and	CCONJ
inlawrev-2625	229	35	that	that	SCONJ
inlawrev-2625	229	36	the	the	DET
inlawrev-2625	229	37	penalty	penalty	NOUN
inlawrev-2625	229	38	should	should	AUX
inlawrev-2625	229	39	not	not	PART
inlawrev-2625	229	40	be	be	AUX
inlawrev-2625	229	41	imposed	impose	VERB
inlawrev-2625	229	42	where	where	SCONJ
inlawrev-2625	229	43	persons	person	NOUN
inlawrev-2625	229	44	mailed	mail	VERB
inlawrev-2625	229	45	taxes	taxis	NOUN
inlawrev-2625	229	46	in	in	ADP
inlawrev-2625	229	47	a	a	DET
inlawrev-2625	229	48	manner	manner	NOUN
inlawrev-2625	229	49	which	which	PRON
inlawrev-2625	229	50	would	would	AUX
inlawrev-2625	229	51	normally	normally	ADV
inlawrev-2625	229	52	result	result	VERB
inlawrev-2625	229	53	in	in	ADP
inlawrev-2625	229	54	a	a	DET
inlawrev-2625	229	55	timely	timely	ADJ
inlawrev-2625	229	56	payment	payment	NOUN
inlawrev-2625	229	57	.	.	PUNCT
inlawrev-2625	229	58	^^	^^	PUNCT
inlawrev-2625	230	1	the	the	DET
inlawrev-2625	230	2	estate	estate	NOUN
inlawrev-2625	230	3	had	have	AUX
inlawrev-2625	230	4	done	do	VERB
inlawrev-2625	230	5	what	what	PRON
inlawrev-2625	230	6	any	any	DET
inlawrev-2625	230	7	reasonable	reasonable	ADJ
inlawrev-2625	230	8	person	person	NOUN
inlawrev-2625	230	9	in	in	ADP
inlawrev-2625	230	10	normal	normal	ADJ
inlawrev-2625	230	11	business	business	NOUN
inlawrev-2625	230	12	practice	practice	NOUN
inlawrev-2625	230	13	would	would	AUX
inlawrev-2625	230	14	have	have	AUX
inlawrev-2625	230	15	done	do	VERB
inlawrev-2625	230	16	,	,	PUNCT
inlawrev-2625	230	17	which	which	PRON
inlawrev-2625	230	18	was	be	AUX
inlawrev-2625	230	19	to	to	PART
inlawrev-2625	230	20	make	make	VERB
inlawrev-2625	230	21	timely	timely	ADJ
inlawrev-2625	230	22	payment	payment	NOUN
inlawrev-2625	230	23	of	of	ADP
inlawrev-2625	230	24	the	the	DET
inlawrev-2625	230	25	tax	tax	NOUN
inlawrev-2625	230	26	on	on	ADP
inlawrev-2625	230	27	or	or	CCONJ
inlawrev-2625	230	28	before	before	ADP
inlawrev-2625	230	29	the	the	DET
inlawrev-2625	230	30	due	due	ADJ
inlawrev-2625	230	31	date.^	date.^	NOUN
inlawrev-2625	230	32	'	'	PUNCT
inlawrev-2625	230	33	the	the	DET
inlawrev-2625	230	34	court	court	NOUN
inlawrev-2625	230	35	concluded	conclude	VERB
inlawrev-2625	230	36	that	that	SCONJ
inlawrev-2625	230	37	the	the	DET
inlawrev-2625	230	38	department	department	NOUN
inlawrev-2625	230	39	of	of	ADP
inlawrev-2625	230	40	revenue	revenue	NOUN
inlawrev-2625	230	41	's	's	PART
inlawrev-2625	230	42	position	position	NOUN
inlawrev-2625	230	43	was	be	AUX
inlawrev-2625	230	44	grossly	grossly	ADV
inlawrev-2625	230	45	unfair	unfair	ADJ
inlawrev-2625	230	46	and	and	CCONJ
inlawrev-2625	230	47	wrong	wrong	ADJ
inlawrev-2625	230	48	,	,	PUNCT
inlawrev-2625	230	49	dictating	dictate	VERB
inlawrev-2625	230	50	a	a	DET
inlawrev-2625	230	51	finding	finding	NOUN
inlawrev-2625	230	52	in	in	ADP
inlawrev-2625	230	53	favor	favor	NOUN
inlawrev-2625	230	54	of	of	ADP
inlawrev-2625	230	55	the	the	DET
inlawrev-2625	230	56	estate	estate	NOUN
inlawrev-2625	230	57	.	.	PUNCT
inlawrev-2625	230	58	^^	^^	PUNCT
inlawrev-2625	231	1	the	the	DET
inlawrev-2625	231	2	holding	holding	NOUN
inlawrev-2625	231	3	in	in	ADP
inlawrev-2625	231	4	nell	nell	PROPN
inlawrev-2625	231	5	prevents	prevent	VERB
inlawrev-2625	231	6	an	an	DET
inlawrev-2625	231	7	unjust	unjust	ADJ
inlawrev-2625	231	8	result	result	NOUN
inlawrev-2625	231	9	to	to	ADP
inlawrev-2625	231	10	a	a	DET
inlawrev-2625	231	11	taxpayer	taxpayer	NOUN
inlawrev-2625	231	12	which	which	PRON
inlawrev-2625	231	13	,	,	PUNCT
inlawrev-2625	231	14	as	as	SCONJ
inlawrev-2625	231	15	the	the	DET
inlawrev-2625	231	16	court	court	NOUN
inlawrev-2625	231	17	noted	note	VERB
inlawrev-2625	231	18	,	,	PUNCT
inlawrev-2625	231	19	could	could	AUX
inlawrev-2625	231	20	have	have	AUX
inlawrev-2625	231	21	done	do	VERB
inlawrev-2625	231	22	little	little	ADJ
inlawrev-2625	231	23	more	more	ADJ
inlawrev-2625	231	24	to	to	PART
inlawrev-2625	231	25	ensure	ensure	VERB
inlawrev-2625	231	26	timely	timely	ADJ
inlawrev-2625	231	27	payment	payment	NOUN
inlawrev-2625	231	28	short	short	ADJ
inlawrev-2625	231	29	of	of	ADP
inlawrev-2625	231	30	personal	personal	ADJ
inlawrev-2625	231	31	delivery	delivery	NOUN
inlawrev-2625	231	32	.	.	PUNCT
inlawrev-2625	232	1	another	another	DET
inlawrev-2625	232	2	indiana	indiana	PROPN
inlawrev-2625	232	3	appellate	appellate	PROPN
inlawrev-2625	232	4	court	court	NOUN
inlawrev-2625	232	5	,	,	PUNCT
inlawrev-2625	232	6	in	in	ADP
inlawrev-2625	232	7	considering	consider	VERB
inlawrev-2625	232	8	whether	whether	SCONJ
inlawrev-2625	232	9	the	the	DET
inlawrev-2625	232	10	filing	filing	NOUN
inlawrev-2625	232	11	''	''	PUNCT
inlawrev-2625	232	12	i	i	PROPN
inlawrev-2625	232	13	d.	d.	PROPN
inlawrev-2625	232	14	at	at	ADP
inlawrev-2625	232	15	433	433	NUM
inlawrev-2625	232	16	.	.	PUNCT
inlawrev-2625	232	17	''	''	PUNCT
inlawrev-2625	233	1	i	i	PRON
inlawrev-2625	233	2	d.	d.	PROPN
inlawrev-2625	233	3	''	''	PUNCT
inlawrev-2625	233	4	i	i	PROPN
inlawrev-2625	233	5	d.	d.	PROPN
inlawrev-2625	233	6	at	at	ADP
inlawrev-2625	233	7	433	433	NUM
inlawrev-2625	233	8	n.4	n.4	NOUN
inlawrev-2625	233	9	.	.	PUNCT
inlawrev-2625	234	1	the	the	DET
inlawrev-2625	234	2	department	department	PROPN
inlawrev-2625	234	3	of	of	ADP
inlawrev-2625	234	4	revenue	revenue	NOUN
inlawrev-2625	234	5	contended	contend	VERB
inlawrev-2625	234	6	that	that	SCONJ
inlawrev-2625	234	7	based	base	VERB
inlawrev-2625	234	8	upon	upon	SCONJ
inlawrev-2625	234	9	the	the	DET
inlawrev-2625	234	10	holding	holding	NOUN
inlawrev-2625	234	11	in	in	ADP
inlawrev-2625	234	12	estate	estate	NOUN
inlawrev-2625	234	13	of	of	ADP
inlawrev-2625	234	14	rogers	roger	NOUN
inlawrev-2625	234	15	,	,	PUNCT
inlawrev-2625	234	16	see	see	VERB
inlawrev-2625	234	17	supra	supra	PROPN
inlawrev-2625	234	18	notes	note	VERB
inlawrev-2625	234	19	62	62	NUM
inlawrev-2625	234	20	-	-	SYM
inlawrev-2625	234	21	73	73	NUM
inlawrev-2625	234	22	and	and	CCONJ
inlawrev-2625	234	23	accompanying	accompany	VERB
inlawrev-2625	234	24	text	text	NOUN
inlawrev-2625	234	25	,	,	PUNCT
inlawrev-2625	234	26	the	the	DET
inlawrev-2625	234	27	payment	payment	NOUN
inlawrev-2625	234	28	would	would	AUX
inlawrev-2625	234	29	be	be	AUX
inlawrev-2625	234	30	applied	apply	VERB
inlawrev-2625	234	31	first	first	ADV
inlawrev-2625	234	32	against	against	ADP
inlawrev-2625	234	33	interest	interest	NOUN
inlawrev-2625	234	34	due	due	ADJ
inlawrev-2625	234	35	and	and	CCONJ
inlawrev-2625	234	36	the	the	DET
inlawrev-2625	234	37	remaining	remain	VERB
inlawrev-2625	234	38	against	against	ADP
inlawrev-2625	234	39	principal	principal	NOUN
inlawrev-2625	234	40	.	.	PUNCT
inlawrev-2625	235	1	application	application	NOUN
inlawrev-2625	235	2	of	of	ADP
inlawrev-2625	235	3	the	the	DET
inlawrev-2625	235	4	rogers	rogers	PROPN
inlawrev-2625	235	5	decision	decision	NOUN
inlawrev-2625	235	6	would	would	AUX
inlawrev-2625	235	7	have	have	AUX
inlawrev-2625	235	8	resulted	result	VERB
inlawrev-2625	235	9	in	in	ADP
inlawrev-2625	235	10	a	a	DET
inlawrev-2625	235	11	sizeable	sizeable	ADJ
inlawrev-2625	235	12	sum	sum	NOUN
inlawrev-2625	235	13	of	of	ADP
inlawrev-2625	235	14	unpaid	unpaid	ADJ
inlawrev-2625	235	15	principal	principal	NOUN
inlawrev-2625	235	16	of	of	ADP
inlawrev-2625	235	17	inheritance	inheritance	NOUN
inlawrev-2625	235	18	tax	tax	NOUN
inlawrev-2625	235	19	which	which	PRON
inlawrev-2625	235	20	would	would	AUX
inlawrev-2625	235	21	have	have	AUX
inlawrev-2625	235	22	drawn	draw	VERB
inlawrev-2625	235	23	interest	interest	NOUN
inlawrev-2625	235	24	pending	pende	VERB
inlawrev-2625	235	25	the	the	DET
inlawrev-2625	235	26	outcome	outcome	NOUN
inlawrev-2625	235	27	of	of	ADP
inlawrev-2625	235	28	the	the	DET
inlawrev-2625	235	29	ultimate	ultimate	ADJ
inlawrev-2625	235	30	determination	determination	NOUN
inlawrev-2625	235	31	of	of	ADP
inlawrev-2625	235	32	the	the	DET
inlawrev-2625	235	33	timeliness	timeliness	NOUN
inlawrev-2625	235	34	of	of	ADP
inlawrev-2625	235	35	the	the	DET
inlawrev-2625	235	36	payment	payment	NOUN
inlawrev-2625	235	37	.	.	PUNCT
inlawrev-2625	236	1	78459	78459	NUM
inlawrev-2625	236	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	236	3	at	at	ADP
inlawrev-2625	236	4	434	434	NUM
inlawrev-2625	236	5	(	(	PUNCT
inlawrev-2625	236	6	citing	cite	VERB
inlawrev-2625	236	7	guardian	guardian	PROPN
inlawrev-2625	236	8	nat'l	nat'l	PROPN
inlawrev-2625	236	9	bank	bank	PROPN
inlawrev-2625	236	10	v.	v.	PROPN
inlawrev-2625	236	11	huntington	huntington	PROPN
inlawrev-2625	236	12	county	county	PROPN
inlawrev-2625	236	13	state	state	PROPN
inlawrev-2625	236	14	bank	bank	PROPN
inlawrev-2625	236	15	,	,	PUNCT
inlawrev-2625	236	16	206	206	NUM
inlawrev-2625	236	17	ind	ind	NOUN
inlawrev-2625	236	18	.	.	PUNCT
inlawrev-2625	237	1	185	185	NUM
inlawrev-2625	237	2	,	,	PUNCT
inlawrev-2625	237	3	187	187	NUM
inlawrev-2625	237	4	n.e	n.e	PROPN
inlawrev-2625	237	5	.	.	PROPN
inlawrev-2625	237	6	388	388	NUM
inlawrev-2625	237	7	(	(	PUNCT
inlawrev-2625	237	8	1933	1933	NUM
inlawrev-2625	237	9	)	)	PUNCT
inlawrev-2625	237	10	)	)	PUNCT
inlawrev-2625	237	11	.	.	PUNCT
inlawrev-2625	238	1	'	'	PUNCT
inlawrev-2625	238	2	m59	m59	NUM
inlawrev-2625	238	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	238	4	at	at	ADP
inlawrev-2625	238	5	434	434	NUM
inlawrev-2625	238	6	.	.	PUNCT
inlawrev-2625	239	1	the	the	DET
inlawrev-2625	239	2	court	court	NOUN
inlawrev-2625	239	3	first	first	ADV
inlawrev-2625	239	4	cited	cite	VERB
inlawrev-2625	239	5	hills	hills	PROPN
inlawrev-2625	239	6	materials	materials	PROPN
inlawrev-2625	239	7	co.	co.	PROPN
inlawrev-2625	239	8	,	,	PUNCT
inlawrev-2625	239	9	inc	inc	PROPN
inlawrev-2625	239	10	.	.	PROPN
inlawrev-2625	240	1	v.	v.	PROPN
inlawrev-2625	240	2	van	van	PROPN
inlawrev-2625	240	3	johnson	johnson	PROPN
inlawrev-2625	240	4	,	,	PUNCT
inlawrev-2625	240	5	316	316	NUM
inlawrev-2625	240	6	n.w.2d	n.w.2d	ADP
inlawrev-2625	240	7	646	646	NUM
inlawrev-2625	240	8	(	(	PUNCT
inlawrev-2625	240	9	s.d	s.d	PROPN
inlawrev-2625	240	10	.	.	PROPN
inlawrev-2625	240	11	1982	1982	NUM
inlawrev-2625	240	12	)	)	PUNCT
inlawrev-2625	240	13	,	,	PUNCT
inlawrev-2625	240	14	which	which	PRON
inlawrev-2625	240	15	permitted	permit	VERB
inlawrev-2625	240	16	a	a	DET
inlawrev-2625	240	17	taxpayer	taxpayer	NOUN
inlawrev-2625	240	18	to	to	PART
inlawrev-2625	240	19	go	go	VERB
inlawrev-2625	240	20	unpenalized	unpenalized	ADJ
inlawrev-2625	240	21	when	when	SCONJ
inlawrev-2625	240	22	he	he	PRON
inlawrev-2625	240	23	was	be	AUX
inlawrev-2625	240	24	able	able	ADJ
inlawrev-2625	240	25	to	to	PART
inlawrev-2625	240	26	establish	establish	VERB
inlawrev-2625	240	27	he	he	PRON
inlawrev-2625	240	28	had	have	AUX
inlawrev-2625	240	29	mailed	mail	VERB
inlawrev-2625	240	30	his	his	PRON
inlawrev-2625	240	31	tax	tax	NOUN
inlawrev-2625	240	32	payment	payment	NOUN
inlawrev-2625	240	33	three	three	NUM
inlawrev-2625	240	34	days	day	NOUN
inlawrev-2625	240	35	prior	prior	ADV
inlawrev-2625	240	36	to	to	ADP
inlawrev-2625	240	37	the	the	DET
inlawrev-2625	240	38	due	due	ADJ
inlawrev-2625	240	39	date	date	NOUN
inlawrev-2625	240	40	.	.	PUNCT
inlawrev-2625	241	1	the	the	DET
inlawrev-2625	241	2	second	second	ADJ
inlawrev-2625	241	3	case	case	NOUN
inlawrev-2625	241	4	cited	cite	VERB
inlawrev-2625	241	5	by	by	ADP
inlawrev-2625	241	6	the	the	DET
inlawrev-2625	241	7	court	court	NOUN
inlawrev-2625	241	8	for	for	ADP
inlawrev-2625	241	9	this	this	DET
inlawrev-2625	241	10	proposition	proposition	NOUN
inlawrev-2625	241	11	was	be	AUX
inlawrev-2625	241	12	general	general	ADJ
inlawrev-2625	241	13	petroleum	petroleum	PROPN
inlawrev-2625	241	14	corp	corp	PROPN
inlawrev-2625	241	15	.	.	PROPN
inlawrev-2625	242	1	v.	v.	PROPN
inlawrev-2625	242	2	smith	smith	PROPN
inlawrev-2625	242	3	,	,	PUNCT
inlawrev-2625	242	4	62	62	NUM
inlawrev-2625	242	5	ariz	ariz	NOUN
inlawrev-2625	242	6	.	.	PUNCT
inlawrev-2625	243	1	239	239	NUM
inlawrev-2625	243	2	,	,	PUNCT
inlawrev-2625	243	3	157	157	NUM
inlawrev-2625	243	4	p.	p.	NOUN
inlawrev-2625	243	5	2d	2d	NOUN
inlawrev-2625	244	1	356	356	NUM
inlawrev-2625	244	2	(	(	PUNCT
inlawrev-2625	244	3	1945	1945	NUM
inlawrev-2625	244	4	)	)	PUNCT
inlawrev-2625	244	5	.	.	PUNCT
inlawrev-2625	245	1	'	'	PUNCT
inlawrev-2625	245	2	^0459	^0459	X
inlawrev-2625	246	1	n.e	n.e	PROPN
inlawrev-2625	246	2	.	.	PROPN
inlawrev-2625	246	3	2d	2d	PROPN
inlawrev-2625	246	4	at	at	ADP
inlawrev-2625	246	5	434	434	NUM
inlawrev-2625	246	6	.	.	PUNCT
inlawrev-2625	247	1	'	'	PUNCT
inlawrev-2625	247	2	ud	ud	INTJ
inlawrev-2625	247	3	.	.	PUNCT
inlawrev-2625	248	1	at	at	ADP
inlawrev-2625	248	2	435	435	NUM
inlawrev-2625	248	3	.	.	NOUN
inlawrev-2625	248	4	400	400	NUM
inlawrev-2625	248	5	indiana	indiana	PROPN
inlawrev-2625	248	6	law	law	PROPN
inlawrev-2625	248	7	review	review	NOUN
inlawrev-2625	249	1	[	[	X
inlawrev-2625	249	2	vol	vol	NOUN
inlawrev-2625	249	3	.	.	PUNCT
inlawrev-2625	249	4	18:389	18:389	NUM
inlawrev-2625	249	5	of	of	ADP
inlawrev-2625	249	6	an	an	DET
inlawrev-2625	249	7	appeal	appeal	NOUN
inlawrev-2625	249	8	of	of	ADP
inlawrev-2625	249	9	property	property	NOUN
inlawrev-2625	249	10	tax	tax	NOUN
inlawrev-2625	249	11	assessment	assessment	NOUN
inlawrev-2625	249	12	was	be	AUX
inlawrev-2625	249	13	timely	timely	ADJ
inlawrev-2625	249	14	,	,	PUNCT
inlawrev-2625	249	15	has	have	AUX
inlawrev-2625	249	16	recently	recently	ADV
inlawrev-2625	249	17	reached	reach	VERB
inlawrev-2625	249	18	a	a	DET
inlawrev-2625	249	19	different	different	ADJ
inlawrev-2625	249	20	conclusion	conclusion	NOUN
inlawrev-2625	249	21	about	about	ADP
inlawrev-2625	249	22	the	the	DET
inlawrev-2625	249	23	effect	effect	NOUN
inlawrev-2625	249	24	of	of	ADP
inlawrev-2625	249	25	filing	filing	NOUN
inlawrev-2625	249	26	by	by	ADP
inlawrev-2625	249	27	mail.^^	mail.^^	NOUN
inlawrev-2625	249	28	this	this	PRON
inlawrev-2625	249	29	may	may	AUX
inlawrev-2625	249	30	indicate	indicate	VERB
inlawrev-2625	249	31	that	that	SCONJ
inlawrev-2625	249	32	a	a	DET
inlawrev-2625	249	33	decision	decision	NOUN
inlawrev-2625	249	34	from	from	ADP
inlawrev-2625	249	35	the	the	DET
inlawrev-2625	249	36	indiana	indiana	PROPN
inlawrev-2625	249	37	supreme	supreme	PROPN
inlawrev-2625	249	38	court	court	PROPN
inlawrev-2625	249	39	would	would	AUX
inlawrev-2625	249	40	be	be	AUX
inlawrev-2625	249	41	appropriate	appropriate	ADJ
inlawrev-2625	249	42	to	to	PART
inlawrev-2625	249	43	resolve	resolve	VERB
inlawrev-2625	249	44	this	this	DET
inlawrev-2625	249	45	conflict	conflict	NOUN
inlawrev-2625	249	46	between	between	ADP
inlawrev-2625	249	47	the	the	DET
inlawrev-2625	249	48	appellate	appellate	ADJ
inlawrev-2625	249	49	courts	court	NOUN
inlawrev-2625	249	50	,	,	PUNCT
inlawrev-2625	249	51	or	or	CCONJ
inlawrev-2625	249	52	that	that	SCONJ
inlawrev-2625	249	53	the	the	DET
inlawrev-2625	249	54	imposition	imposition	NOUN
inlawrev-2625	249	55	of	of	ADP
inlawrev-2625	249	56	a	a	DET
inlawrev-2625	249	57	penalty	penalty	NOUN
inlawrev-2625	249	58	deserves	deserve	VERB
inlawrev-2625	249	59	a	a	DET
inlawrev-2625	249	60	special	special	ADJ
inlawrev-2625	249	61	exception	exception	NOUN
inlawrev-2625	249	62	in	in	ADP
inlawrev-2625	249	63	the	the	DET
inlawrev-2625	249	64	law	law	NOUN
inlawrev-2625	249	65	.	.	PUNCT
inlawrev-2625	250	1	in	in	ADP
inlawrev-2625	250	2	either	either	DET
inlawrev-2625	250	3	case	case	NOUN
inlawrev-2625	250	4	,	,	PUNCT
inlawrev-2625	250	5	the	the	DET
inlawrev-2625	250	6	interests	interest	NOUN
inlawrev-2625	250	7	of	of	ADP
inlawrev-2625	250	8	indiana	indiana	PROPN
inlawrev-2625	250	9	taxpayers	taxpayer	NOUN
inlawrev-2625	250	10	would	would	AUX
inlawrev-2625	250	11	be	be	AUX
inlawrev-2625	250	12	best	well	ADV
inlawrev-2625	250	13	served	serve	VERB
inlawrev-2625	250	14	by	by	ADP
inlawrev-2625	250	15	a	a	DET
inlawrev-2625	250	16	statutory	statutory	ADJ
inlawrev-2625	250	17	enactment	enactment	NOUN
inlawrev-2625	250	18	.	.	PUNCT
inlawrev-2625	251	1	a	a	DET
inlawrev-2625	251	2	more	more	ADV
inlawrev-2625	251	3	favorable	favorable	ADJ
inlawrev-2625	251	4	solution	solution	NOUN
inlawrev-2625	251	5	would	would	AUX
inlawrev-2625	251	6	be	be	AUX
inlawrev-2625	251	7	a	a	DET
inlawrev-2625	251	8	statute	statute	NOUN
inlawrev-2625	251	9	which	which	PRON
inlawrev-2625	251	10	prescribes	prescribe	VERB
inlawrev-2625	251	11	that	that	SCONJ
inlawrev-2625	251	12	the	the	DET
inlawrev-2625	251	13	mailing	mailing	NOUN
inlawrev-2625	251	14	of	of	ADP
inlawrev-2625	251	15	these	these	DET
inlawrev-2625	251	16	items	item	NOUN
inlawrev-2625	251	17	would	would	AUX
inlawrev-2625	251	18	be	be	AUX
inlawrev-2625	251	19	effective	effective	ADJ
inlawrev-2625	251	20	at	at	ADP
inlawrev-2625	251	21	the	the	DET
inlawrev-2625	251	22	date	date	NOUN
inlawrev-2625	251	23	of	of	ADP
inlawrev-2625	251	24	the	the	DET
inlawrev-2625	251	25	postmark	postmark	NOUN
inlawrev-2625	251	26	.	.	PUNCT
inlawrev-2625	252	1	this	this	PRON
inlawrev-2625	252	2	would	would	AUX
inlawrev-2625	252	3	comport	comport	VERB
inlawrev-2625	252	4	with	with	ADP
inlawrev-2625	252	5	an	an	DET
inlawrev-2625	252	6	endless	endless	ADJ
inlawrev-2625	252	7	list	list	NOUN
inlawrev-2625	252	8	of	of	ADP
inlawrev-2625	252	9	statutes	statute	NOUN
inlawrev-2625	252	10	and	and	CCONJ
inlawrev-2625	252	11	trial	trial	NOUN
inlawrev-2625	252	12	rules	rule	NOUN
inlawrev-2625	252	13	which	which	PRON
inlawrev-2625	252	14	permit	permit	VERB
inlawrev-2625	252	15	federal	federal	ADJ
inlawrev-2625	252	16	and	and	CCONJ
inlawrev-2625	252	17	state	state	NOUN
inlawrev-2625	252	18	tax	tax	NOUN
inlawrev-2625	252	19	payments	payment	NOUN
inlawrev-2625	252	20	and	and	CCONJ
inlawrev-2625	252	21	pleadings	pleading	NOUN
inlawrev-2625	252	22	regarding	regard	VERB
inlawrev-2625	252	23	tax	tax	NOUN
inlawrev-2625	252	24	matters	matter	NOUN
inlawrev-2625	252	25	to	to	PART
inlawrev-2625	252	26	be	be	AUX
inlawrev-2625	252	27	effective	effective	ADJ
inlawrev-2625	252	28	upon	upon	SCONJ
inlawrev-2625	252	29	proper	proper	ADJ
inlawrev-2625	252	30	mailing	mailing	NOUN
inlawrev-2625	252	31	with	with	ADP
inlawrev-2625	252	32	the	the	DET
inlawrev-2625	252	33	united	united	PROPN
inlawrev-2625	252	34	states	states	PROPN
inlawrev-2625	252	35	post	post	PROPN
inlawrev-2625	252	36	office	office	NOUN
inlawrev-2625	252	37	.	.	PUNCT
inlawrev-2625	253	1	moreover	moreover	ADV
inlawrev-2625	253	2	,	,	PUNCT
inlawrev-2625	253	3	effectiveness	effectiveness	NOUN
inlawrev-2625	253	4	upon	upon	SCONJ
inlawrev-2625	253	5	mailing	mailing	NOUN
inlawrev-2625	253	6	offers	offer	VERB
inlawrev-2625	253	7	a	a	DET
inlawrev-2625	253	8	desirable	desirable	ADJ
inlawrev-2625	253	9	certainty	certainty	NOUN
inlawrev-2625	253	10	which	which	PRON
inlawrev-2625	253	11	is	be	AUX
inlawrev-2625	253	12	not	not	PART
inlawrev-2625	253	13	otherwise	otherwise	ADV
inlawrev-2625	253	14	practically	practically	ADV
inlawrev-2625	253	15	obtainable	obtainable	ADJ
inlawrev-2625	253	16	.	.	PUNCT
inlawrev-2625	254	1	in	in	ADP
inlawrev-2625	254	2	indiana	indiana	PROPN
inlawrev-2625	254	3	department	department	PROPN
inlawrev-2625	254	4	of	of	ADP
inlawrev-2625	254	5	state	state	PROPN
inlawrev-2625	254	6	revenue	revenue	NOUN
inlawrev-2625	254	7	v.	v.	ADP
inlawrev-2625	254	8	estate	estate	NOUN
inlawrev-2625	254	9	of	of	ADP
inlawrev-2625	254	10	smith,^"^	smith,^"^	NOUN
inlawrev-2625	254	11	the	the	DET
inlawrev-2625	254	12	question	question	NOUN
inlawrev-2625	254	13	was	be	AUX
inlawrev-2625	254	14	whether	whether	SCONJ
inlawrev-2625	254	15	or	or	CCONJ
inlawrev-2625	254	16	not	not	PART
inlawrev-2625	254	17	the	the	DET
inlawrev-2625	254	18	survivor	survivor	NOUN
inlawrev-2625	254	19	of	of	ADP
inlawrev-2625	254	20	the	the	DET
inlawrev-2625	254	21	decedent	decedent	NOUN
inlawrev-2625	254	22	was	be	AUX
inlawrev-2625	254	23	entitled	entitle	VERB
inlawrev-2625	254	24	to	to	ADP
inlawrev-2625	254	25	a	a	DET
inlawrev-2625	254	26	deduction	deduction	NOUN
inlawrev-2625	254	27	,	,	PUNCT
inlawrev-2625	254	28	for	for	ADP
inlawrev-2625	254	29	inheritance	inheritance	NOUN
inlawrev-2625	254	30	tax	tax	NOUN
inlawrev-2625	254	31	purposes	purpose	NOUN
inlawrev-2625	254	32	,	,	PUNCT
inlawrev-2625	254	33	for	for	ADP
inlawrev-2625	254	34	payment	payment	NOUN
inlawrev-2625	254	35	of	of	ADP
inlawrev-2625	254	36	the	the	DET
inlawrev-2625	254	37	decedent	decedent	NOUN
inlawrev-2625	254	38	's	's	PART
inlawrev-2625	254	39	funeral	funeral	NOUN
inlawrev-2625	254	40	expenses	expense	NOUN
inlawrev-2625	254	41	and	and	CCONJ
inlawrev-2625	254	42	the	the	DET
inlawrev-2625	254	43	estate	estate	NOUN
inlawrev-2625	254	44	's	's	PART
inlawrev-2625	254	45	administrative	administrative	ADJ
inlawrev-2625	254	46	expenses	expense	NOUN
inlawrev-2625	254	47	.	.	PUNCT
inlawrev-2625	255	1	^^	^^	PUNCT
inlawrev-2625	255	2	the	the	DET
inlawrev-2625	255	3	survivor	survivor	NOUN
inlawrev-2625	255	4	and	and	CCONJ
inlawrev-2625	255	5	the	the	DET
inlawrev-2625	255	6	decedent	decedent	NOUN
inlawrev-2625	255	7	were	be	AUX
inlawrev-2625	255	8	joint	joint	ADJ
inlawrev-2625	255	9	tenants	tenant	NOUN
inlawrev-2625	255	10	with	with	ADP
inlawrev-2625	255	11	full	full	ADJ
inlawrev-2625	255	12	rights	right	NOUN
inlawrev-2625	255	13	of	of	ADP
inlawrev-2625	255	14	survivorship	survivorship	NOUN
inlawrev-2625	255	15	to	to	ADP
inlawrev-2625	255	16	a	a	DET
inlawrev-2625	255	17	bank	bank	NOUN
inlawrev-2625	255	18	account	account	NOUN
inlawrev-2625	255	19	.	.	PUNCT
inlawrev-2625	256	1	indiana	indiana	PROPN
inlawrev-2625	256	2	's	's	PART
inlawrev-2625	256	3	statute^^	statute^^	NOUN
inlawrev-2625	256	4	does	do	AUX
inlawrev-2625	256	5	not	not	PART
inlawrev-2625	256	6	permit	permit	VERB
inlawrev-2625	256	7	deductions	deduction	NOUN
inlawrev-2625	256	8	for	for	ADP
inlawrev-2625	256	9	payment	payment	NOUN
inlawrev-2625	256	10	by	by	ADP
inlawrev-2625	256	11	a	a	DET
inlawrev-2625	256	12	survivor	survivor	NOUN
inlawrev-2625	256	13	of	of	ADP
inlawrev-2625	256	14	a	a	DET
inlawrev-2625	256	15	joint	joint	ADJ
inlawrev-2625	256	16	bank	bank	NOUN
inlawrev-2625	256	17	account	account	NOUN
inlawrev-2625	256	18	if	if	SCONJ
inlawrev-2625	256	19	the	the	DET
inlawrev-2625	256	20	assets	asset	NOUN
inlawrev-2625	256	21	of	of	ADP
inlawrev-2625	256	22	the	the	DET
inlawrev-2625	256	23	decedent	decedent	NOUN
inlawrev-2625	256	24	's	's	PART
inlawrev-2625	256	25	estate	estate	NOUN
inlawrev-2625	256	26	are	be	AUX
inlawrev-2625	256	27	sufficient	sufficient	ADJ
inlawrev-2625	256	28	to	to	PART
inlawrev-2625	256	29	pay	pay	VERB
inlawrev-2625	256	30	the	the	DET
inlawrev-2625	256	31	debts	debt	NOUN
inlawrev-2625	256	32	or	or	CCONJ
inlawrev-2625	256	33	funeral	funeral	NOUN
inlawrev-2625	256	34	expenses	expense	NOUN
inlawrev-2625	256	35	.	.	PUNCT
inlawrev-2625	257	1	the	the	DET
inlawrev-2625	257	2	value	value	NOUN
inlawrev-2625	257	3	of	of	ADP
inlawrev-2625	257	4	the	the	DET
inlawrev-2625	257	5	assets	asset	NOUN
inlawrev-2625	257	6	in	in	ADP
inlawrev-2625	257	7	the	the	DET
inlawrev-2625	257	8	estate	estate	NOUN
inlawrev-2625	257	9	were	be	AUX
inlawrev-2625	257	10	sufficient	sufficient	ADJ
inlawrev-2625	257	11	to	to	PART
inlawrev-2625	257	12	pay	pay	VERB
inlawrev-2625	257	13	these	these	DET
inlawrev-2625	257	14	expenses	expense	NOUN
inlawrev-2625	257	15	,	,	PUNCT
inlawrev-2625	257	16	but	but	CCONJ
inlawrev-2625	257	17	were	be	AUX
inlawrev-2625	257	18	not	not	PART
inlawrev-2625	257	19	used	use	VERB
inlawrev-2625	257	20	because	because	SCONJ
inlawrev-2625	257	21	the	the	DET
inlawrev-2625	257	22	assets	asset	NOUN
inlawrev-2625	257	23	were	be	AUX
inlawrev-2625	257	24	not	not	PART
inlawrev-2625	257	25	readily	readily	ADV
inlawrev-2625	257	26	convertible	convertible	ADJ
inlawrev-2625	257	27	into	into	ADP
inlawrev-2625	257	28	an	an	DET
inlawrev-2625	257	29	acceptable	acceptable	ADJ
inlawrev-2625	257	30	form	form	NOUN
inlawrev-2625	257	31	of	of	ADP
inlawrev-2625	257	32	payment	payment	NOUN
inlawrev-2625	257	33	for	for	ADP
inlawrev-2625	257	34	these	these	DET
inlawrev-2625	257	35	expenses	expense	NOUN
inlawrev-2625	257	36	.	.	PUNCT
inlawrev-2625	257	37	^^	^^	PUNCT
inlawrev-2625	258	1	the	the	DET
inlawrev-2625	258	2	court	court	NOUN
inlawrev-2625	258	3	held	hold	VERB
inlawrev-2625	258	4	that	that	SCONJ
inlawrev-2625	258	5	the	the	DET
inlawrev-2625	258	6	payments	payment	NOUN
inlawrev-2625	258	7	by	by	ADP
inlawrev-2625	258	8	the	the	DET
inlawrev-2625	258	9	holder	holder	NOUN
inlawrev-2625	258	10	of	of	ADP
inlawrev-2625	258	11	a	a	DET
inlawrev-2625	258	12	joint	joint	ADJ
inlawrev-2625	258	13	survivor	survivor	NOUN
inlawrev-2625	258	14	account	account	NOUN
inlawrev-2625	258	15	could	could	AUX
inlawrev-2625	258	16	not	not	PART
inlawrev-2625	258	17	be	be	AUX
inlawrev-2625	258	18	claimed	claim	VERB
inlawrev-2625	258	19	as	as	ADP
inlawrev-2625	258	20	deductions	deduction	NOUN
inlawrev-2625	258	21	simply	simply	ADV
inlawrev-2625	258	22	because	because	SCONJ
inlawrev-2625	258	23	the	the	DET
inlawrev-2625	258	24	estate	estate	NOUN
inlawrev-2625	258	25	lacked	lack	VERB
inlawrev-2625	258	26	the	the	DET
inlawrev-2625	258	27	liquidity	liquidity	NOUN
inlawrev-2625	258	28	to	to	PART
inlawrev-2625	258	29	make	make	VERB
inlawrev-2625	258	30	the	the	DET
inlawrev-2625	258	31	payments	payment	NOUN
inlawrev-2625	258	32	eventually	eventually	ADV
inlawrev-2625	258	33	made	make	VERB
inlawrev-2625	258	34	by	by	ADP
inlawrev-2625	258	35	the	the	DET
inlawrev-2625	258	36	joint	joint	ADJ
inlawrev-2625	258	37	survivor	survivor	NOUN
inlawrev-2625	258	38	.	.	PUNCT
inlawrev-2625	259	1	because	because	SCONJ
inlawrev-2625	259	2	the	the	DET
inlawrev-2625	259	3	statute	statute	NOUN
inlawrev-2625	259	4	was	be	AUX
inlawrev-2625	259	5	clear	clear	ADJ
inlawrev-2625	259	6	and	and	CCONJ
inlawrev-2625	259	7	unambiguous	unambiguous	ADJ
inlawrev-2625	259	8	,	,	PUNCT
inlawrev-2625	259	9	the	the	DET
inlawrev-2625	259	10	court	court	NOUN
inlawrev-2625	259	11	could	could	AUX
inlawrev-2625	259	12	not	not	PART
inlawrev-2625	259	13	substitute	substitute	VERB
inlawrev-2625	259	14	language	language	NOUN
inlawrev-2625	259	15	which	which	PRON
inlawrev-2625	259	16	it	it	PRON
inlawrev-2625	259	17	felt	feel	VERB
inlawrev-2625	259	18	the	the	DET
inlawrev-2625	259	19	legislature	legislature	NOUN
inlawrev-2625	259	20	may	may	AUX
inlawrev-2625	259	21	have	have	AUX
inlawrev-2625	259	22	intended	intend	VERB
inlawrev-2625	259	23	.	.	PUNCT
inlawrev-2625	259	24	^^	^^	PUNCT
inlawrev-2625	260	1	d.	d.	NOUN
inlawrev-2625	260	2	property	property	NOUN
inlawrev-2625	260	3	tax	tax	NOUN
inlawrev-2625	260	4	in	in	ADP
inlawrev-2625	260	5	margrat	margrat	PROPN
inlawrev-2625	260	6	,	,	PUNCT
inlawrev-2625	260	7	inc	inc	PROPN
inlawrev-2625	260	8	.	.	PROPN
inlawrev-2625	261	1	v.	v.	PROPN
inlawrev-2625	261	2	indiana	indiana	PROPN
inlawrev-2625	261	3	state	state	PROPN
inlawrev-2625	261	4	board	board	PROPN
inlawrev-2625	261	5	of	of	ADP
inlawrev-2625	261	6	tax	tax	NOUN
inlawrev-2625	261	7	commissioners,^^	commissioners,^^	PROPN
inlawrev-2625	262	1	''	''	PUNCT
inlawrev-2625	262	2	see	see	VERB
inlawrev-2625	262	3	margrat	margrat	PROPN
inlawrev-2625	262	4	,	,	PUNCT
inlawrev-2625	262	5	inc	inc	PROPN
inlawrev-2625	262	6	.	.	PROPN
inlawrev-2625	263	1	v.	v.	PROPN
inlawrev-2625	263	2	indiana	indiana	PROPN
inlawrev-2625	263	3	state	state	PROPN
inlawrev-2625	263	4	bd	bd	PROPN
inlawrev-2625	263	5	.	.	PROPN
inlawrev-2625	263	6	of	of	ADP
inlawrev-2625	263	7	tax	tax	NOUN
inlawrev-2625	263	8	comm'rs	comm'rs	NOUN
inlawrev-2625	263	9	,	,	PUNCT
inlawrev-2625	263	10	448	448	NUM
inlawrev-2625	263	11	n.e.2d	n.e.2d	NOUN
inlawrev-2625	263	12	684	684	NUM
inlawrev-2625	263	13	(	(	PUNCT
inlawrev-2625	263	14	ind	ind	NOUN
inlawrev-2625	263	15	.	.	PUNCT
inlawrev-2625	264	1	ct	ct	PROPN
inlawrev-2625	264	2	.	.	PUNCT
inlawrev-2625	265	1	app	app	PROPN
inlawrev-2625	265	2	.	.	PROPN
inlawrev-2625	265	3	1982	1982	NUM
inlawrev-2625	265	4	)	)	PUNCT
inlawrev-2625	265	5	.	.	PUNCT
inlawrev-2625	266	1	see	see	VERB
inlawrev-2625	266	2	infra	infra	NOUN
inlawrev-2625	266	3	notes	note	VERB
inlawrev-2625	266	4	89	89	NUM
inlawrev-2625	266	5	-	-	SYM
inlawrev-2625	266	6	99	99	NUM
inlawrev-2625	266	7	and	and	CCONJ
inlawrev-2625	266	8	accompanying	accompany	VERB
inlawrev-2625	266	9	text	text	NOUN
inlawrev-2625	266	10	.	.	PUNCT
inlawrev-2625	267	1	«	«	PUNCT
inlawrev-2625	267	2	m60	m60	NOUN
inlawrev-2625	267	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	267	4	1263	1263	NUM
inlawrev-2625	267	5	(	(	PUNCT
inlawrev-2625	267	6	ind	ind	NOUN
inlawrev-2625	267	7	.	.	PUNCT
inlawrev-2625	268	1	ct	ct	PROPN
inlawrev-2625	268	2	.	.	PUNCT
inlawrev-2625	269	1	app	app	PROPN
inlawrev-2625	269	2	.	.	PROPN
inlawrev-2625	269	3	1984	1984	NUM
inlawrev-2625	269	4	)	)	PUNCT
inlawrev-2625	269	5	.	.	PUNCT
inlawrev-2625	270	1	''	''	PUNCT
inlawrev-2625	270	2	i	i	PRON
inlawrev-2625	270	3	d.	d.	PROPN
inlawrev-2625	270	4	at	at	ADP
inlawrev-2625	270	5	1264	1264	NUM
inlawrev-2625	270	6	.	.	PUNCT
inlawrev-2625	271	1	^^indiana	^^indiana	DET
inlawrev-2625	271	2	code	code	NOUN
inlawrev-2625	271	3	section	section	NOUN
inlawrev-2625	271	4	6	6	NUM
inlawrev-2625	271	5	-	-	SYM
inlawrev-2625	271	6	4.1	4.1	NUM
inlawrev-2625	271	7	-	-	PUNCT
inlawrev-2625	271	8	3	3	NUM
inlawrev-2625	271	9	-	-	SYM
inlawrev-2625	271	10	14	14	NUM
inlawrev-2625	271	11	provides	provide	VERB
inlawrev-2625	271	12	in	in	ADP
inlawrev-2625	271	13	pertinent	pertinent	ADJ
inlawrev-2625	271	14	part	part	NOUN
inlawrev-2625	271	15	:	:	PUNCT
inlawrev-2625	271	16	"	"	PUNCT
inlawrev-2625	271	17	[	[	X
inlawrev-2625	271	18	t]he	t]he	ADJ
inlawrev-2625	271	19	amount	amount	NOUN
inlawrev-2625	271	20	of	of	ADP
inlawrev-2625	271	21	the	the	DET
inlawrev-2625	271	22	decedent	decedent	NOUN
inlawrev-2625	271	23	's	's	PART
inlawrev-2625	271	24	debts	debt	NOUN
inlawrev-2625	271	25	or	or	CCONJ
inlawrev-2625	271	26	funeral	funeral	NOUN
inlawrev-2625	271	27	expenses	expense	NOUN
inlawrev-2625	271	28	paid	pay	VERB
inlawrev-2625	271	29	by	by	ADP
inlawrev-2625	271	30	a	a	DET
inlawrev-2625	271	31	surviving	survive	VERB
inlawrev-2625	271	32	joint	joint	ADJ
inlawrev-2625	271	33	owner	owner	NOUN
inlawrev-2625	271	34	of	of	ADP
inlawrev-2625	271	35	property	property	NOUN
inlawrev-2625	271	36	held	hold	VERB
inlawrev-2625	271	37	jointly	jointly	ADV
inlawrev-2625	271	38	with	with	ADP
inlawrev-2625	271	39	the	the	DET
inlawrev-2625	271	40	decedent	decedent	NOUN
inlawrev-2625	271	41	may	may	AUX
inlawrev-2625	271	42	be	be	AUX
inlawrev-2625	271	43	deducted	deduct	VERB
inlawrev-2625	271	44	from	from	ADP
inlawrev-2625	271	45	the	the	DET
inlawrev-2625	271	46	value	value	NOUN
inlawrev-2625	271	47	of	of	ADP
inlawrev-2625	271	48	the	the	DET
inlawrev-2625	271	49	jointly	jointly	ADV
inlawrev-2625	271	50	held	hold	VERB
inlawrev-2625	271	51	property	property	NOUN
inlawrev-2625	271	52	if	if	SCONJ
inlawrev-2625	271	53	the	the	DET
inlawrev-2625	271	54	assets	asset	NOUN
inlawrev-2625	271	55	of	of	ADP
inlawrev-2625	271	56	decedent	decedent	NOUN
inlawrev-2625	271	57	's	's	PART
inlawrev-2625	271	58	estate	estate	NOUN
inlawrev-2625	271	59	are	be	AUX
inlawrev-2625	271	60	insufficient	insufficient	ADJ
inlawrev-2625	271	61	to	to	PART
inlawrev-2625	271	62	pay	pay	VERB
inlawrev-2625	271	63	the	the	DET
inlawrev-2625	271	64	debts	debt	NOUN
inlawrev-2625	271	65	or	or	CCONJ
inlawrev-2625	271	66	funeral	funeral	NOUN
inlawrev-2625	271	67	expenses	expense	NOUN
inlawrev-2625	271	68	.	.	PUNCT
inlawrev-2625	271	69	"	"	PUNCT
inlawrev-2625	272	1	ind	ind	PROPN
inlawrev-2625	272	2	.	.	PUNCT
inlawrev-2625	272	3	code	code	PROPN
inlawrev-2625	272	4	§	§	PROPN
inlawrev-2625	272	5	6	6	NUM
inlawrev-2625	272	6	-	-	SYM
inlawrev-2625	272	7	4.1	4.1	NUM
inlawrev-2625	272	8	-	-	PUNCT
inlawrev-2625	272	9	3	3	NUM
inlawrev-2625	272	10	-	-	SYM
inlawrev-2625	272	11	14	14	NUM
inlawrev-2625	272	12	(	(	PUNCT
inlawrev-2625	272	13	1982	1982	NUM
inlawrev-2625	272	14	)	)	PUNCT
inlawrev-2625	272	15	.	.	PUNCT
inlawrev-2625	273	1	«	«	PUNCT
inlawrev-2625	273	2	m60	m60	NOUN
inlawrev-2625	273	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	273	4	at	at	ADP
inlawrev-2625	273	5	1265	1265	NUM
inlawrev-2625	273	6	.	.	PUNCT
inlawrev-2625	274	1	''	''	PUNCT
inlawrev-2625	274	2	i	i	PRON
inlawrev-2625	274	3	d.	d.	PROPN
inlawrev-2625	274	4	(	(	PUNCT
inlawrev-2625	274	5	citing	cite	VERB
inlawrev-2625	274	6	state	state	NOUN
inlawrev-2625	274	7	ex	ex	X
inlawrev-2625	274	8	rel	rel	PROPN
inlawrev-2625	274	9	.	.	PUNCT
inlawrev-2625	275	1	southern	southern	ADJ
inlawrev-2625	275	2	hills	hills	PROPN
inlawrev-2625	275	3	mental	mental	ADJ
inlawrev-2625	275	4	health	health	NOUN
inlawrev-2625	275	5	center	center	NOUN
inlawrev-2625	275	6	,	,	PUNCT
inlawrev-2625	275	7	inc	inc	PROPN
inlawrev-2625	275	8	.	.	PROPN
inlawrev-2625	276	1	v.	v.	PROPN
inlawrev-2625	276	2	dubois	dubois	PROPN
inlawrev-2625	276	3	county	county	PROPN
inlawrev-2625	276	4	,	,	PUNCT
inlawrev-2625	276	5	446	446	NUM
inlawrev-2625	276	6	n.e.2d	n.e.2d	NOUN
inlawrev-2625	276	7	996	996	NUM
inlawrev-2625	276	8	(	(	PUNCT
inlawrev-2625	276	9	ind	ind	NOUN
inlawrev-2625	276	10	.	.	PUNCT
inlawrev-2625	277	1	ct	ct	PROPN
inlawrev-2625	277	2	.	.	PUNCT
inlawrev-2625	278	1	app	app	PROPN
inlawrev-2625	278	2	.	.	PROPN
inlawrev-2625	278	3	1983	1983	NUM
inlawrev-2625	278	4	)	)	PUNCT
inlawrev-2625	278	5	)	)	PUNCT
inlawrev-2625	278	6	.	.	PUNCT
inlawrev-2625	279	1	«	«	PUNCT
inlawrev-2625	279	2	m48	m48	X
inlawrev-2625	279	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	279	4	684	684	NUM
inlawrev-2625	279	5	(	(	PUNCT
inlawrev-2625	279	6	ind	ind	NOUN
inlawrev-2625	279	7	.	.	PUNCT
inlawrev-2625	280	1	ct	ct	PROPN
inlawrev-2625	280	2	.	.	PUNCT
inlawrev-2625	281	1	app	app	PROPN
inlawrev-2625	281	2	.	.	PROPN
inlawrev-2625	281	3	1982	1982	NUM
inlawrev-2625	281	4	)	)	PUNCT
inlawrev-2625	281	5	.	.	PUNCT
inlawrev-2625	282	1	1	1	NUM
inlawrev-2625	282	2	985	985	NUM
inlawrev-2625	282	3	]	]	X
inlawrev-2625	282	4	sur	sur	PROPN
inlawrev-2625	282	5	vey	vey	NOUN
inlawrev-2625	282	6	—	—	PUNCT
inlawrev-2625	282	7	taxa	taxa	NOUN
inlawrev-2625	282	8	tion	tion	NOUN
inlawrev-2625	282	9	401	401	NUM
inlawrev-2625	282	10	a	a	DET
inlawrev-2625	282	11	taxpayer	taxpayer	NOUN
inlawrev-2625	282	12	received	receive	VERB
inlawrev-2625	282	13	an	an	DET
inlawrev-2625	282	14	adverse	adverse	ADJ
inlawrev-2625	282	15	determination	determination	NOUN
inlawrev-2625	282	16	by	by	ADP
inlawrev-2625	282	17	the	the	DET
inlawrev-2625	282	18	state	state	PROPN
inlawrev-2625	282	19	board	board	PROPN
inlawrev-2625	282	20	of	of	ADP
inlawrev-2625	282	21	tax	tax	NOUN
inlawrev-2625	282	22	commissioners	commissioner	NOUN
inlawrev-2625	282	23	regarding	regard	VERB
inlawrev-2625	282	24	the	the	DET
inlawrev-2625	282	25	assessed	assessed	ADJ
inlawrev-2625	282	26	value	value	NOUN
inlawrev-2625	282	27	of	of	ADP
inlawrev-2625	282	28	the	the	DET
inlawrev-2625	282	29	taxpayer	taxpayer	NOUN
inlawrev-2625	282	30	's	's	PART
inlawrev-2625	282	31	property	property	NOUN
inlawrev-2625	282	32	.	.	PUNCT
inlawrev-2625	283	1	the	the	DET
inlawrev-2625	283	2	taxpayer	taxpayer	NOUN
inlawrev-2625	283	3	mailed	mail	VERB
inlawrev-2625	283	4	its	its	PRON
inlawrev-2625	283	5	notice	notice	NOUN
inlawrev-2625	283	6	of	of	ADP
inlawrev-2625	283	7	appeal	appeal	NOUN
inlawrev-2625	283	8	by	by	ADP
inlawrev-2625	283	9	registered	registered	ADJ
inlawrev-2625	283	10	mail	mail	NOUN
inlawrev-2625	283	11	,	,	PUNCT
inlawrev-2625	283	12	return	return	VERB
inlawrev-2625	283	13	receipt	receipt	NOUN
inlawrev-2625	283	14	requested	request	VERB
inlawrev-2625	283	15	,	,	PUNCT
inlawrev-2625	283	16	exactly	exactly	ADV
inlawrev-2625	283	17	thirty	thirty	NUM
inlawrev-2625	283	18	days	day	NOUN
inlawrev-2625	283	19	following	follow	VERB
inlawrev-2625	283	20	the	the	DET
inlawrev-2625	283	21	date	date	NOUN
inlawrev-2625	283	22	of	of	ADP
inlawrev-2625	283	23	the	the	DET
inlawrev-2625	283	24	adverse	adverse	ADJ
inlawrev-2625	283	25	determination	determination	NOUN
inlawrev-2625	283	26	.	.	PUNCT
inlawrev-2625	284	1	three	three	NUM
inlawrev-2625	284	2	days	day	NOUN
inlawrev-2625	284	3	later	later	ADV
inlawrev-2625	284	4	the	the	DET
inlawrev-2625	284	5	state	state	NOUN
inlawrev-2625	284	6	board	board	NOUN
inlawrev-2625	284	7	received	receive	VERB
inlawrev-2625	284	8	the	the	DET
inlawrev-2625	284	9	notice	notice	NOUN
inlawrev-2625	284	10	of	of	ADP
inlawrev-2625	284	11	intent	intent	NOUN
inlawrev-2625	284	12	to	to	PART
inlawrev-2625	284	13	appeal	appeal	VERB
inlawrev-2625	284	14	.	.	PUNCT
inlawrev-2625	285	1	^	^	NOUN
inlawrev-2625	285	2	°	°	SCONJ
inlawrev-2625	285	3	the	the	DET
inlawrev-2625	285	4	state	state	NOUN
inlawrev-2625	285	5	board	board	NOUN
inlawrev-2625	285	6	moved	move	VERB
inlawrev-2625	285	7	to	to	PART
inlawrev-2625	285	8	dismiss	dismiss	VERB
inlawrev-2625	285	9	this	this	DET
inlawrev-2625	285	10	appeal	appeal	NOUN
inlawrev-2625	285	11	on	on	ADP
inlawrev-2625	285	12	the	the	DET
inlawrev-2625	285	13	ground	ground	NOUN
inlawrev-2625	285	14	that	that	SCONJ
inlawrev-2625	285	15	the	the	DET
inlawrev-2625	285	16	notice	notice	NOUN
inlawrev-2625	285	17	had	have	AUX
inlawrev-2625	285	18	not	not	PART
inlawrev-2625	285	19	been	be	AUX
inlawrev-2625	285	20	filed	file	VERB
inlawrev-2625	285	21	within	within	ADP
inlawrev-2625	285	22	the	the	DET
inlawrev-2625	285	23	thirty	thirty	NUM
inlawrev-2625	285	24	day	day	NOUN
inlawrev-2625	285	25	statutory	statutory	ADJ
inlawrev-2625	285	26	requirement	requirement	NOUN
inlawrev-2625	285	27	for	for	ADP
inlawrev-2625	285	28	filing.^	filing.^	PROPN
inlawrev-2625	285	29	'	'	PUNCT
inlawrev-2625	285	30	an	an	DET
inlawrev-2625	285	31	appeal	appeal	NOUN
inlawrev-2625	285	32	from	from	ADP
inlawrev-2625	285	33	the	the	DET
inlawrev-2625	285	34	state	state	NOUN
inlawrev-2625	285	35	board	board	NOUN
inlawrev-2625	285	36	of	of	ADP
inlawrev-2625	285	37	tax	tax	NOUN
inlawrev-2625	285	38	commissioners	commissioner	NOUN
inlawrev-2625	285	39	is	be	AUX
inlawrev-2625	285	40	permitted	permit	VERB
inlawrev-2625	285	41	by	by	ADP
inlawrev-2625	285	42	statute^^	statute^^	NOUN
inlawrev-2625	285	43	if	if	SCONJ
inlawrev-2625	285	44	written	write	VERB
inlawrev-2625	285	45	notice	notice	NOUN
inlawrev-2625	285	46	is	be	AUX
inlawrev-2625	285	47	made	make	VERB
inlawrev-2625	285	48	within	within	ADP
inlawrev-2625	285	49	thirty	thirty	NUM
inlawrev-2625	285	50	days	day	NOUN
inlawrev-2625	285	51	after	after	SCONJ
inlawrev-2625	285	52	the	the	DET
inlawrev-2625	285	53	board	board	NOUN
inlawrev-2625	285	54	gives	give	VERB
inlawrev-2625	285	55	notice	notice	NOUN
inlawrev-2625	285	56	of	of	ADP
inlawrev-2625	285	57	its	its	PRON
inlawrev-2625	285	58	final	final	ADJ
inlawrev-2625	285	59	determination	determination	NOUN
inlawrev-2625	285	60	to	to	ADP
inlawrev-2625	285	61	the	the	DET
inlawrev-2625	285	62	taxpayer	taxpayer	NOUN
inlawrev-2625	285	63	.	.	PUNCT
inlawrev-2625	286	1	'	'	PUNCT
inlawrev-2625	286	2	^^	^^	CCONJ
inlawrev-2625	286	3	the	the	DET
inlawrev-2625	286	4	statute	statute	NOUN
inlawrev-2625	286	5	also	also	ADV
inlawrev-2625	286	6	expressly	expressly	ADV
inlawrev-2625	286	7	provides	provide	VERB
inlawrev-2625	286	8	that	that	DET
inlawrev-2625	286	9	notice	notice	NOUN
inlawrev-2625	286	10	is	be	AUX
inlawrev-2625	286	11	effected	effect	VERB
inlawrev-2625	286	12	upon	upon	SCONJ
inlawrev-2625	286	13	the	the	DET
inlawrev-2625	286	14	taxpayer	taxpayer	NOUN
inlawrev-2625	286	15	on	on	ADP
inlawrev-2625	286	16	the	the	DET
inlawrev-2625	286	17	day	day	NOUN
inlawrev-2625	286	18	on	on	ADP
inlawrev-2625	286	19	which	which	PRON
inlawrev-2625	286	20	the	the	DET
inlawrev-2625	286	21	notice	notice	NOUN
inlawrev-2625	286	22	is	be	AUX
inlawrev-2625	286	23	deposited	deposit	VERB
inlawrev-2625	286	24	in	in	ADP
inlawrev-2625	286	25	the	the	DET
inlawrev-2625	286	26	united	united	PROPN
inlawrev-2625	286	27	states	states	PROPN
inlawrev-2625	286	28	mail.^	mail.^	VERB
inlawrev-2625	286	29	'	'	NOUN
inlawrev-2625	286	30	*	*	NOUN
inlawrev-2625	286	31	in	in	ADP
inlawrev-2625	286	32	margrat	margrat	NOUN
inlawrev-2625	286	33	,	,	PUNCT
inlawrev-2625	286	34	the	the	DET
inlawrev-2625	286	35	court	court	NOUN
inlawrev-2625	286	36	rejected	reject	VERB
inlawrev-2625	286	37	the	the	DET
inlawrev-2625	286	38	taxpayer	taxpayer	NOUN
inlawrev-2625	286	39	's	's	PART
inlawrev-2625	286	40	argument	argument	NOUN
inlawrev-2625	286	41	that	that	SCONJ
inlawrev-2625	286	42	the	the	DET
inlawrev-2625	286	43	indiana	indiana	PROPN
inlawrev-2625	286	44	trial	trial	NOUN
inlawrev-2625	286	45	rules	rule	NOUN
inlawrev-2625	286	46	should	should	AUX
inlawrev-2625	286	47	be	be	AUX
inlawrev-2625	286	48	applied	apply	VERB
inlawrev-2625	286	49	to	to	PART
inlawrev-2625	286	50	make	make	VERB
inlawrev-2625	286	51	a	a	DET
inlawrev-2625	286	52	filing	filing	NOUN
inlawrev-2625	286	53	effective	effective	ADJ
inlawrev-2625	286	54	upon	upon	SCONJ
inlawrev-2625	286	55	mailing	mail	VERB
inlawrev-2625	286	56	by	by	ADP
inlawrev-2625	286	57	registered	register	VERB
inlawrev-2625	286	58	or	or	CCONJ
inlawrev-2625	286	59	certified	certified	ADJ
inlawrev-2625	286	60	mail	mail	NOUN
inlawrev-2625	286	61	and	and	CCONJ
inlawrev-2625	286	62	to	to	PART
inlawrev-2625	286	63	add	add	VERB
inlawrev-2625	286	64	three	three	NUM
inlawrev-2625	286	65	days	day	NOUN
inlawrev-2625	286	66	to	to	ADP
inlawrev-2625	286	67	a	a	DET
inlawrev-2625	286	68	prescribed	prescribed	ADJ
inlawrev-2625	286	69	period	period	NOUN
inlawrev-2625	286	70	when	when	SCONJ
inlawrev-2625	286	71	notice	notice	NOUN
inlawrev-2625	286	72	is	be	AUX
inlawrev-2625	286	73	mailed	mail	VERB
inlawrev-2625	286	74	to	to	ADP
inlawrev-2625	286	75	a	a	DET
inlawrev-2625	286	76	party	party	NOUN
inlawrev-2625	286	77	.	.	PUNCT
inlawrev-2625	287	1	^^	^^	PUNCT
inlawrev-2625	287	2	instead	instead	ADV
inlawrev-2625	287	3	,	,	PUNCT
inlawrev-2625	287	4	the	the	DET
inlawrev-2625	287	5	court	court	NOUN
inlawrev-2625	287	6	found	find	VERB
inlawrev-2625	287	7	weatherhead	weatherhead	PROPN
inlawrev-2625	287	8	co.	co.	PROPN
inlawrev-2625	288	1	v.	v.	ADP
inlawrev-2625	288	2	state	state	PROPN
inlawrev-2625	288	3	board	board	PROPN
inlawrev-2625	288	4	of	of	ADP
inlawrev-2625	288	5	tax	tax	PROPN
inlawrev-2625	288	6	commissioners'^^	commissioners'^^	NOUN
inlawrev-2625	288	7	controlling	controlling	NOUN
inlawrev-2625	289	1	which	which	PRON
inlawrev-2625	289	2	interpreted	interpret	VERB
inlawrev-2625	289	3	the	the	DET
inlawrev-2625	289	4	predecessor	predecessor	NOUN
inlawrev-2625	289	5	statute	statute	NOUN
inlawrev-2625	289	6	to	to	ADP
inlawrev-2625	289	7	the	the	DET
inlawrev-2625	289	8	current	current	ADJ
inlawrev-2625	289	9	provision	provision	NOUN
inlawrev-2625	289	10	for	for	ADP
inlawrev-2625	289	11	the	the	DET
inlawrev-2625	289	12	filing	filing	NOUN
inlawrev-2625	289	13	of	of	ADP
inlawrev-2625	289	14	written	write	VERB
inlawrev-2625	289	15	notice	notice	NOUN
inlawrev-2625	289	16	with	with	ADP
inlawrev-2625	289	17	the	the	DET
inlawrev-2625	289	18	board	board	NOUN
inlawrev-2625	289	19	.	.	PUNCT
inlawrev-2625	290	1	^^	^^	PUNCT
inlawrev-2625	290	2	in	in	ADP
inlawrev-2625	290	3	weatherhead	weatherhead	NOUN
inlawrev-2625	290	4	,	,	PUNCT
inlawrev-2625	290	5	the	the	DET
inlawrev-2625	290	6	court	court	NOUN
inlawrev-2625	290	7	found	find	VERB
inlawrev-2625	290	8	that	that	SCONJ
inlawrev-2625	290	9	the	the	DET
inlawrev-2625	290	10	term	term	NOUN
inlawrev-2625	290	11	"	"	PUNCT
inlawrev-2625	290	12	filing	filing	NOUN
inlawrev-2625	290	13	"	"	PUNCT
inlawrev-2625	290	14	meant	mean	VERB
inlawrev-2625	290	15	the	the	DET
inlawrev-2625	290	16	actual	actual	ADJ
inlawrev-2625	290	17	delivery	delivery	NOUN
inlawrev-2625	290	18	of	of	ADP
inlawrev-2625	290	19	the	the	DET
inlawrev-2625	290	20	document	document	NOUN
inlawrev-2625	290	21	to	to	ADP
inlawrev-2625	290	22	the	the	DET
inlawrev-2625	290	23	proper	proper	ADJ
inlawrev-2625	290	24	office	office	NOUN
inlawrev-2625	290	25	and	and	CCONJ
inlawrev-2625	290	26	its	its	PRON
inlawrev-2625	290	27	receipt	receipt	NOUN
inlawrev-2625	290	28	by	by	ADP
inlawrev-2625	290	29	the	the	DET
inlawrev-2625	290	30	proper	proper	ADJ
inlawrev-2625	290	31	official	official	NOUN
inlawrev-2625	290	32	.	.	PUNCT
inlawrev-2625	291	1	'	'	PUNCT
inlawrev-2625	291	2	^^	^^	PUNCT
inlawrev-2625	291	3	since	since	SCONJ
inlawrev-2625	291	4	the	the	DET
inlawrev-2625	291	5	language	language	NOUN
inlawrev-2625	291	6	of	of	ADP
inlawrev-2625	291	7	the	the	DET
inlawrev-2625	291	8	existing	exist	VERB
inlawrev-2625	291	9	statute	statute	NOUN
inlawrev-2625	291	10	had	have	AUX
inlawrev-2625	291	11	not	not	PART
inlawrev-2625	291	12	been	be	AUX
inlawrev-2625	291	13	changed	change	VERB
inlawrev-2625	291	14	in	in	ADP
inlawrev-2625	291	15	meaning	meaning	NOUN
inlawrev-2625	291	16	from	from	ADP
inlawrev-2625	291	17	that	that	PRON
inlawrev-2625	291	18	interpreted	interpret	VERB
inlawrev-2625	291	19	in	in	ADP
inlawrev-2625	291	20	weatherhead	weatherhead	NOUN
inlawrev-2625	291	21	,	,	PUNCT
inlawrev-2625	291	22	the	the	DET
inlawrev-2625	291	23	court	court	NOUN
inlawrev-2625	291	24	held	hold	VERB
inlawrev-2625	291	25	that	that	DET
inlawrev-2625	291	26	notice	notice	NOUN
inlawrev-2625	291	27	of	of	ADP
inlawrev-2625	291	28	an	an	DET
inlawrev-2625	291	29	appeal	appeal	NOUN
inlawrev-2625	291	30	of	of	ADP
inlawrev-2625	291	31	a	a	DET
inlawrev-2625	291	32	determination	determination	NOUN
inlawrev-2625	291	33	by	by	ADP
inlawrev-2625	291	34	the	the	DET
inlawrev-2625	291	35	board	board	NOUN
inlawrev-2625	291	36	must	must	AUX
inlawrev-2625	291	37	be	be	AUX
inlawrev-2625	291	38	received	receive	VERB
inlawrev-2625	291	39	within	within	ADP
inlawrev-2625	291	40	the	the	DET
inlawrev-2625	291	41	thirty	thirty	NUM
inlawrev-2625	291	42	day	day	NOUN
inlawrev-2625	291	43	period	period	NOUN
inlawrev-2625	291	44	in	in	ADP
inlawrev-2625	291	45	order	order	NOUN
inlawrev-2625	291	46	to	to	PART
inlawrev-2625	291	47	be	be	AUX
inlawrev-2625	291	48	an	an	DET
inlawrev-2625	291	49	effective	effective	ADJ
inlawrev-2625	291	50	notice	notice	NOUN
inlawrev-2625	291	51	of	of	ADP
inlawrev-2625	291	52	an	an	DET
inlawrev-2625	291	53	appeal	appeal	NOUN
inlawrev-2625	291	54	.	.	PUNCT
inlawrev-2625	292	1	"	"	PUNCT
inlawrev-2625	292	2	^^	^^	PUNCT
inlawrev-2625	292	3	'	'	PUNCT
inlawrev-2625	292	4	"	"	PUNCT
inlawrev-2625	292	5	m	m	VERB
inlawrev-2625	292	6	at	at	ADP
inlawrev-2625	292	7	685	685	NUM
inlawrev-2625	292	8	.	.	PUNCT
inlawrev-2625	293	1	"	"	PUNCT
inlawrev-2625	293	2	'	'	PUNCT
inlawrev-2625	293	3	indiana	indiana	PROPN
inlawrev-2625	293	4	code	code	PROPN
inlawrev-2625	293	5	section	section	NOUN
inlawrev-2625	293	6	6	6	NUM
inlawrev-2625	293	7	-	-	SYM
inlawrev-2625	293	8	1.1	1.1	NUM
inlawrev-2625	293	9	-	-	PUNCT
inlawrev-2625	293	10	15	15	NUM
inlawrev-2625	293	11	-	-	SYM
inlawrev-2625	293	12	5	5	NUM
inlawrev-2625	293	13	provides	provide	VERB
inlawrev-2625	293	14	in	in	ADP
inlawrev-2625	293	15	pertinent	pertinent	ADJ
inlawrev-2625	293	16	part	part	NOUN
inlawrev-2625	293	17	:	:	PUNCT
inlawrev-2625	293	18	(	(	PUNCT
inlawrev-2625	293	19	b	b	X
inlawrev-2625	293	20	)	)	PUNCT
inlawrev-2625	293	21	if	if	SCONJ
inlawrev-2625	293	22	a	a	DET
inlawrev-2625	293	23	person	person	NOUN
inlawrev-2625	293	24	desires	desire	VERB
inlawrev-2625	293	25	to	to	PART
inlawrev-2625	293	26	initiate	initiate	VERB
inlawrev-2625	293	27	an	an	DET
inlawrev-2625	293	28	appeal	appeal	NOUN
inlawrev-2625	293	29	of	of	ADP
inlawrev-2625	293	30	the	the	DET
inlawrev-2625	293	31	state	state	NOUN
inlawrev-2625	293	32	of	of	ADP
inlawrev-2625	293	33	board	board	NOUN
inlawrev-2625	293	34	of	of	ADP
inlawrev-2625	293	35	tax	tax	NOUN
inlawrev-2625	293	36	commissioners	commissioner	NOUN
inlawrev-2625	293	37	'	'	PART
inlawrev-2625	293	38	final	final	ADJ
inlawrev-2625	293	39	determination	determination	NOUN
inlawrev-2625	293	40	,	,	PUNCT
inlawrev-2625	293	41	he	he	PRON
inlawrev-2625	293	42	shall	shall	AUX
inlawrev-2625	293	43	:	:	PUNCT
inlawrev-2625	293	44	(	(	PUNCT
inlawrev-2625	293	45	1	1	X
inlawrev-2625	293	46	)	)	PUNCT
inlawrev-2625	293	47	file	file	VERB
inlawrev-2625	293	48	a	a	DET
inlawrev-2625	293	49	written	write	VERB
inlawrev-2625	293	50	notice	notice	NOUN
inlawrev-2625	293	51	with	with	ADP
inlawrev-2625	293	52	the	the	DET
inlawrev-2625	293	53	state	state	NOUN
inlawrev-2625	293	54	board	board	PROPN
inlawrev-2625	293	55	of	of	ADP
inlawrev-2625	293	56	tax	tax	NOUN
inlawrev-2625	293	57	commissioners	commissioner	NOUN
inlawrev-2625	293	58	informing	inform	VERB
inlawrev-2625	293	59	the	the	DET
inlawrev-2625	293	60	board	board	NOUN
inlawrev-2625	293	61	of	of	ADP
inlawrev-2625	293	62	his	his	PRON
inlawrev-2625	293	63	intention	intention	NOUN
inlawrev-2625	293	64	to	to	PART
inlawrev-2625	293	65	appeal	appeal	VERB
inlawrev-2625	293	66	.	.	PUNCT
inlawrev-2625	293	67	.	.	PUNCT
inlawrev-2625	293	68	.	.	PUNCT
inlawrev-2625	294	1	;	;	PUNCT
inlawrev-2625	294	2	(	(	PUNCT
inlawrev-2625	294	3	c	c	X
inlawrev-2625	294	4	)	)	PUNCT
inlawrev-2625	294	5	to	to	PART
inlawrev-2625	294	6	initiate	initiate	VERB
inlawrev-2625	294	7	an	an	DET
inlawrev-2625	294	8	appeal	appeal	NOUN
inlawrev-2625	294	9	under	under	ADP
inlawrev-2625	294	10	this	this	DET
inlawrev-2625	294	11	section	section	NOUN
inlawrev-2625	294	12	a	a	DET
inlawrev-2625	294	13	person	person	NOUN
inlawrev-2625	294	14	must	must	AUX
inlawrev-2625	294	15	take	take	VERB
inlawrev-2625	294	16	the	the	DET
inlawrev-2625	294	17	action	action	NOUN
inlawrev-2625	294	18	required	require	VERB
inlawrev-2625	294	19	by	by	ADP
inlawrev-2625	294	20	subsection	subsection	NOUN
inlawrev-2625	294	21	(	(	PUNCT
inlawrev-2625	294	22	b	b	NOUN
inlawrev-2625	294	23	)	)	PUNCT
inlawrev-2625	294	24	of	of	ADP
inlawrev-2625	294	25	this	this	DET
inlawrev-2625	294	26	section	section	NOUN
inlawrev-2625	294	27	within	within	ADP
inlawrev-2625	294	28	thirty	thirty	NUM
inlawrev-2625	294	29	(	(	PUNCT
inlawrev-2625	294	30	30	30	NUM
inlawrev-2625	294	31	)	)	PUNCT
inlawrev-2625	294	32	days	day	NOUN
inlawrev-2625	294	33	after	after	SCONJ
inlawrev-2625	294	34	the	the	DET
inlawrev-2625	294	35	board	board	NOUN
inlawrev-2625	294	36	gives	give	VERB
inlawrev-2625	294	37	him	he	PRON
inlawrev-2625	294	38	notice	notice	NOUN
inlawrev-2625	294	39	of	of	ADP
inlawrev-2625	294	40	its	its	PRON
inlawrev-2625	294	41	final	final	ADJ
inlawrev-2625	294	42	determination	determination	NOUN
inlawrev-2625	294	43	.	.	PUNCT
inlawrev-2625	295	1	ind	ind	PROPN
inlawrev-2625	295	2	.	.	PUNCT
inlawrev-2625	296	1	code	code	PROPN
inlawrev-2625	296	2	§	§	PROPN
inlawrev-2625	296	3	6	6	NUM
inlawrev-2625	296	4	-	-	SYM
inlawrev-2625	296	5	1.1	1.1	NUM
inlawrev-2625	296	6	-	-	PUNCT
inlawrev-2625	296	7	15	15	NUM
inlawrev-2625	296	8	-	-	SYM
inlawrev-2625	296	9	5	5	NUM
inlawrev-2625	296	10	(	(	PUNCT
inlawrev-2625	296	11	1982	1982	NUM
inlawrev-2625	296	12	)	)	PUNCT
inlawrev-2625	296	13	.	.	PUNCT
inlawrev-2625	297	1	'	'	PUNCT
inlawrev-2625	297	2	h48	h48	VERB
inlawrev-2625	297	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	297	4	at	at	ADP
inlawrev-2625	297	5	685	685	NUM
inlawrev-2625	297	6	.	.	PUNCT
inlawrev-2625	298	1	"	"	PUNCT
inlawrev-2625	298	2	^ind	^ind	NUM
inlawrev-2625	298	3	.	.	PUNCT
inlawrev-2625	298	4	code	code	NOUN
inlawrev-2625	298	5	§	§	PROPN
inlawrev-2625	298	6	6	6	NUM
inlawrev-2625	298	7	-	-	SYM
inlawrev-2625	298	8	1.1	1.1	NUM
inlawrev-2625	298	9	-	-	SYM
inlawrev-2625	298	10	36	36	NUM
inlawrev-2625	298	11	-	-	SYM
inlawrev-2625	298	12	1	1	NUM
inlawrev-2625	298	13	(	(	PUNCT
inlawrev-2625	298	14	1982	1982	NUM
inlawrev-2625	298	15	)	)	PUNCT
inlawrev-2625	298	16	.	.	PUNCT
inlawrev-2625	299	1	"	"	PUNCT
inlawrev-2625	299	2	h48	h48	VERB
inlawrev-2625	299	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	299	4	at	at	ADP
inlawrev-2625	299	5	685	685	NUM
inlawrev-2625	299	6	.	.	PUNCT
inlawrev-2625	299	7	^151	^151	PUNCT
inlawrev-2625	299	8	ind	ind	PROPN
inlawrev-2625	299	9	.	.	PUNCT
inlawrev-2625	300	1	app	app	PROPN
inlawrev-2625	300	2	.	.	PROPN
inlawrev-2625	301	1	680	680	NUM
inlawrev-2625	301	2	,	,	PUNCT
inlawrev-2625	301	3	281	281	NUM
inlawrev-2625	301	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	301	5	547	547	NUM
inlawrev-2625	301	6	(	(	PUNCT
inlawrev-2625	301	7	1972	1972	NUM
inlawrev-2625	301	8	)	)	PUNCT
inlawrev-2625	301	9	.	.	PUNCT
inlawrev-2625	302	1	'	'	PUNCT
inlawrev-2625	302	2	m48	m48	PROPN
inlawrev-2625	302	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	302	4	at	at	ADP
inlawrev-2625	302	5	685	685	NUM
inlawrev-2625	302	6	.	.	PUNCT
inlawrev-2625	302	7	''	''	PUNCT
inlawrev-2625	303	1	"	"	PUNCT
inlawrev-2625	303	2	i	i	PRON
inlawrev-2625	303	3	d.	d.	PROPN
inlawrev-2625	303	4	at	at	ADP
inlawrev-2625	303	5	686	686	NUM
inlawrev-2625	303	6	(	(	PUNCT
inlawrev-2625	303	7	citing	cite	VERB
inlawrev-2625	303	8	weatherhead	weatherhead	NOUN
inlawrev-2625	303	9	,	,	PUNCT
inlawrev-2625	303	10	151	151	NUM
inlawrev-2625	303	11	ind	ind	NOUN
inlawrev-2625	303	12	.	.	PUNCT
inlawrev-2625	304	1	app	app	PROPN
inlawrev-2625	304	2	.	.	PUNCT
inlawrev-2625	305	1	at	at	ADP
inlawrev-2625	305	2	684	684	NUM
inlawrev-2625	305	3	,	,	PUNCT
inlawrev-2625	305	4	281	281	NUM
inlawrev-2625	305	5	n.e.2d	n.e.2d	NOUN
inlawrev-2625	305	6	at	at	ADP
inlawrev-2625	305	7	550	550	NUM
inlawrev-2625	305	8	)	)	PUNCT
inlawrev-2625	305	9	.	.	PUNCT
inlawrev-2625	306	1	^h48	^h48	VERB
inlawrev-2625	306	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	306	3	at	at	ADP
inlawrev-2625	306	4	686	686	NUM
inlawrev-2625	306	5	.	.	PUNCT
inlawrev-2625	307	1	402	402	NUM
inlawrev-2625	307	2	indiana	indiana	PROPN
inlawrev-2625	307	3	law	law	PROPN
inlawrev-2625	307	4	review	review	NOUN
inlawrev-2625	307	5	[	[	X
inlawrev-2625	307	6	vol	vol	NOUN
inlawrev-2625	307	7	.	.	PUNCT
inlawrev-2625	307	8	18:389	18:389	NOUN
inlawrev-2625	307	9	e.	e.	PROPN
inlawrev-2625	307	10	sales	sale	NOUN
inlawrev-2625	307	11	tax	tax	VERB
inlawrev-2625	307	12	the	the	DET
inlawrev-2625	307	13	supreme	supreme	PROPN
inlawrev-2625	307	14	court	court	PROPN
inlawrev-2625	307	15	of	of	ADP
inlawrev-2625	307	16	indiana	indiana	PROPN
inlawrev-2625	307	17	settled	settle	VERB
inlawrev-2625	307	18	much	much	ADJ
inlawrev-2625	307	19	of	of	ADP
inlawrev-2625	307	20	the	the	DET
inlawrev-2625	307	21	confusion	confusion	NOUN
inlawrev-2625	307	22	surrounding	surround	VERB
inlawrev-2625	307	23	the	the	DET
inlawrev-2625	307	24	interpretation	interpretation	NOUN
inlawrev-2625	307	25	of	of	ADP
inlawrev-2625	307	26	the	the	DET
inlawrev-2625	307	27	"	"	PUNCT
inlawrev-2625	307	28	double	double	ADJ
inlawrev-2625	307	29	direct	direct	ADJ
inlawrev-2625	307	30	"	"	PUNCT
inlawrev-2625	307	31	language	language	NOUN
inlawrev-2625	307	32	contained	contain	VERB
inlawrev-2625	307	33	within	within	ADP
inlawrev-2625	307	34	the	the	DET
inlawrev-2625	307	35	sales	sale	NOUN
inlawrev-2625	307	36	tax	tax	NOUN
inlawrev-2625	307	37	exemption	exemption	NOUN
inlawrev-2625	307	38	in	in	ADP
inlawrev-2625	307	39	its	its	PRON
inlawrev-2625	307	40	decisions	decision	NOUN
inlawrev-2625	307	41	in	in	ADP
inlawrev-2625	307	42	indiana	indiana	PROPN
inlawrev-2625	307	43	department	department	PROPN
inlawrev-2625	307	44	of	of	ADP
inlawrev-2625	307	45	state	state	PROPN
inlawrev-2625	307	46	revenue	revenue	NOUN
inlawrev-2625	307	47	v.	v.	ADP
inlawrev-2625	307	48	cave	cave	PROPN
inlawrev-2625	307	49	stone	stone	PROPN
inlawrev-2625	307	50	,	,	PUNCT
inlawrev-2625	307	51	inc	inc	PROPN
inlawrev-2625	307	52	.	.	PROPN
inlawrev-2625	307	53	and	and	CCONJ
inlawrev-2625	307	54	indiana	indiana	PROPN
inlawrev-2625	307	55	department	department	PROPN
inlawrev-2625	307	56	of	of	ADP
inlawrev-2625	307	57	state	state	PROPN
inlawrev-2625	307	58	revenue	revenue	NOUN
inlawrev-2625	307	59	v.	v.	ADP
inlawrev-2625	307	60	meshberger	meshberger	NOUN
inlawrev-2625	307	61	stone	stone	NOUN
inlawrev-2625	307	62	,	,	PUNCT
inlawrev-2625	307	63	inc.^^^	inc.^^^	PROPN
inlawrev-2625	307	64	this	this	DET
inlawrev-2625	307	65	language	language	NOUN
inlawrev-2625	307	66	provides	provide	VERB
inlawrev-2625	307	67	for	for	ADP
inlawrev-2625	307	68	a	a	DET
inlawrev-2625	307	69	sales	sale	NOUN
inlawrev-2625	307	70	tax	tax	NOUN
inlawrev-2625	307	71	exemption	exemption	NOUN
inlawrev-2625	307	72	for	for	ADP
inlawrev-2625	307	73	the	the	DET
inlawrev-2625	307	74	purchase	purchase	NOUN
inlawrev-2625	307	75	of	of	ADP
inlawrev-2625	307	76	certain	certain	ADJ
inlawrev-2625	307	77	equipment	equipment	NOUN
inlawrev-2625	307	78	"	"	PUNCT
inlawrev-2625	307	79	to	to	PART
inlawrev-2625	307	80	be	be	AUX
inlawrev-2625	307	81	directly	directly	ADV
inlawrev-2625	307	82	used	use	VERB
inlawrev-2625	307	83	by	by	ADP
inlawrev-2625	307	84	the	the	DET
inlawrev-2625	307	85	purchaser	purchaser	NOUN
inlawrev-2625	307	86	in	in	ADP
inlawrev-2625	307	87	the	the	DET
inlawrev-2625	307	88	direct	direct	ADJ
inlawrev-2625	307	89	production	production	NOUN
inlawrev-2625	307	90	.	.	PUNCT
inlawrev-2625	307	91	.	.	PUNCT
inlawrev-2625	308	1	.	.	PUNCT
inlawrev-2625	309	1	of	of	ADP
inlawrev-2625	309	2	.	.	PUNCT
inlawrev-2625	309	3	.	.	PUNCT
inlawrev-2625	310	1	.	.	PUNCT
inlawrev-2625	311	1	tangible	tangible	ADJ
inlawrev-2625	311	2	personal	personal	ADJ
inlawrev-2625	311	3	property	property	NOUN
inlawrev-2625	311	4	.	.	PUNCT
inlawrev-2625	312	1	"	"	PUNCT
inlawrev-2625	312	2	'	'	PUNCT
inlawrev-2625	312	3	"	"	PUNCT
inlawrev-2625	312	4	'	'	PUNCT
inlawrev-2625	312	5	in	in	ADP
inlawrev-2625	312	6	cave	cave	PROPN
inlawrev-2625	312	7	stone	stone	NOUN
inlawrev-2625	312	8	,	,	PUNCT
inlawrev-2625	312	9	the	the	DET
inlawrev-2625	312	10	court	court	NOUN
inlawrev-2625	312	11	considered	consider	VERB
inlawrev-2625	312	12	the	the	DET
inlawrev-2625	312	13	purchase	purchase	NOUN
inlawrev-2625	312	14	of	of	ADP
inlawrev-2625	312	15	equipment	equipment	NOUN
inlawrev-2625	312	16	which	which	PRON
inlawrev-2625	312	17	was	be	AUX
inlawrev-2625	312	18	used	use	VERB
inlawrev-2625	312	19	to	to	PART
inlawrev-2625	312	20	transport	transport	VERB
inlawrev-2625	312	21	stone	stone	NOUN
inlawrev-2625	312	22	from	from	ADP
inlawrev-2625	312	23	quarry	quarry	NOUN
inlawrev-2625	312	24	to	to	ADP
inlawrev-2625	312	25	crusher	crusher	NOUN
inlawrev-2625	312	26	and	and	CCONJ
inlawrev-2625	312	27	from	from	ADP
inlawrev-2625	312	28	crusher	crusher	NOUN
inlawrev-2625	312	29	to	to	ADP
inlawrev-2625	312	30	stockpiles	stockpile	NOUN
inlawrev-2625	312	31	.	.	PUNCT
inlawrev-2625	313	1	the	the	DET
inlawrev-2625	313	2	supreme	supreme	PROPN
inlawrev-2625	313	3	court	court	PROPN
inlawrev-2625	313	4	held	hold	VERB
inlawrev-2625	313	5	that	that	SCONJ
inlawrev-2625	313	6	this	this	DET
inlawrev-2625	313	7	equipment	equipment	NOUN
inlawrev-2625	313	8	was	be	AUX
inlawrev-2625	313	9	"	"	PUNCT
inlawrev-2625	313	10	directly	directly	ADV
inlawrev-2625	313	11	used	use	VERB
inlawrev-2625	313	12	"	"	PUNCT
inlawrev-2625	313	13	in	in	ADP
inlawrev-2625	313	14	the	the	DET
inlawrev-2625	313	15	"	"	PUNCT
inlawrev-2625	313	16	direct	direct	ADJ
inlawrev-2625	313	17	production	production	NOUN
inlawrev-2625	313	18	"	"	PUNCT
inlawrev-2625	313	19	of	of	ADP
inlawrev-2625	313	20	the	the	DET
inlawrev-2625	313	21	companies	company	NOUN
inlawrev-2625	313	22	'	'	PART
inlawrev-2625	313	23	stone	stone	NOUN
inlawrev-2625	313	24	product	product	NOUN
inlawrev-2625	313	25	and	and	CCONJ
inlawrev-2625	313	26	was	be	AUX
inlawrev-2625	313	27	thereby	thereby	ADV
inlawrev-2625	313	28	exempt	exempt	ADJ
inlawrev-2625	313	29	from	from	ADP
inlawrev-2625	313	30	the	the	DET
inlawrev-2625	313	31	gross	gross	ADJ
inlawrev-2625	313	32	retail	retail	ADJ
inlawrev-2625	313	33	tax	tax	NOUN
inlawrev-2625	313	34	,	,	PUNCT
inlawrev-2625	313	35	or	or	CCONJ
inlawrev-2625	313	36	sales	sale	NOUN
inlawrev-2625	313	37	tax	tax	NOUN
inlawrev-2625	313	38	.	.	PUNCT
inlawrev-2625	314	1	the	the	DET
inlawrev-2625	314	2	supreme	supreme	PROPN
inlawrev-2625	314	3	court	court	PROPN
inlawrev-2625	314	4	accepted	accept	VERB
inlawrev-2625	314	5	transfer	transfer	NOUN
inlawrev-2625	314	6	of	of	ADP
inlawrev-2625	314	7	these	these	DET
inlawrev-2625	314	8	cases	case	NOUN
inlawrev-2625	314	9	in	in	ADP
inlawrev-2625	314	10	order	order	NOUN
inlawrev-2625	314	11	to	to	PART
inlawrev-2625	314	12	resolve	resolve	VERB
inlawrev-2625	314	13	the	the	DET
inlawrev-2625	314	14	conflict	conflict	NOUN
inlawrev-2625	314	15	in	in	ADP
inlawrev-2625	314	16	interpretation	interpretation	NOUN
inlawrev-2625	314	17	of	of	ADP
inlawrev-2625	314	18	the	the	DET
inlawrev-2625	314	19	statute	statute	NOUN
inlawrev-2625	314	20	.	.	PUNCT
inlawrev-2625	314	21	'"^	'"^	PUNCT
inlawrev-2625	314	22	the	the	DET
inlawrev-2625	314	23	case	case	NOUN
inlawrev-2625	314	24	arose	arise	VERB
inlawrev-2625	314	25	upon	upon	SCONJ
inlawrev-2625	314	26	separate	separate	ADJ
inlawrev-2625	314	27	complaints	complaint	NOUN
inlawrev-2625	314	28	filed	file	VERB
inlawrev-2625	314	29	by	by	ADP
inlawrev-2625	314	30	cave	cave	PROPN
inlawrev-2625	314	31	stone	stone	PROPN
inlawrev-2625	314	32	,	,	PUNCT
inlawrev-2625	314	33	inc	inc	PROPN
inlawrev-2625	314	34	.	.	PROPN
inlawrev-2625	314	35	and	and	CCONJ
inlawrev-2625	314	36	meshberger	meshberger	NOUN
inlawrev-2625	314	37	stone	stone	PROPN
inlawrev-2625	314	38	,	,	PUNCT
inlawrev-2625	314	39	inc	inc	PROPN
inlawrev-2625	314	40	.	.	PROPN
inlawrev-2625	315	1	(	(	PUNCT
inlawrev-2625	315	2	the	the	DET
inlawrev-2625	315	3	"	"	PUNCT
inlawrev-2625	315	4	companies	company	NOUN
inlawrev-2625	315	5	"	"	PUNCT
inlawrev-2625	315	6	)	)	PUNCT
inlawrev-2625	315	7	.	.	PUNCT
inlawrev-2625	316	1	the	the	DET
inlawrev-2625	316	2	supreme	supreme	PROPN
inlawrev-2625	316	3	court	court	PROPN
inlawrev-2625	316	4	found	find	VERB
inlawrev-2625	316	5	the	the	DET
inlawrev-2625	316	6	issues	issue	NOUN
inlawrev-2625	316	7	in	in	ADP
inlawrev-2625	316	8	both	both	DET
inlawrev-2625	316	9	cases	case	NOUN
inlawrev-2625	316	10	to	to	PART
inlawrev-2625	316	11	be	be	AUX
inlawrev-2625	316	12	identical	identical	ADJ
inlawrev-2625	316	13	and	and	CCONJ
inlawrev-2625	316	14	having	having	AUX
inlawrev-2625	316	15	been	be	AUX
inlawrev-2625	316	16	treated	treat	VERB
inlawrev-2625	316	17	as	as	ADP
inlawrev-2625	316	18	such	such	ADJ
inlawrev-2625	316	19	in	in	ADP
inlawrev-2625	316	20	one	one	NUM
inlawrev-2625	316	21	appeal	appeal	NOUN
inlawrev-2625	316	22	,	,	PUNCT
inlawrev-2625	316	23	it	it	PRON
inlawrev-2625	316	24	considered	consider	VERB
inlawrev-2625	316	25	them	they	PRON
inlawrev-2625	316	26	together	together	ADV
inlawrev-2625	316	27	in	in	ADP
inlawrev-2625	316	28	its	its	PRON
inlawrev-2625	316	29	single	single	ADJ
inlawrev-2625	316	30	decision	decision	NOUN
inlawrev-2625	316	31	.	.	PUNCT
inlawrev-2625	317	1	only	only	ADV
inlawrev-2625	317	2	one	one	NUM
inlawrev-2625	317	3	issue	issue	NOUN
inlawrev-2625	317	4	'	'	PUNCT
inlawrev-2625	317	5	^^	^^	PUNCT
inlawrev-2625	317	6	was	be	AUX
inlawrev-2625	317	7	considered	consider	VERB
inlawrev-2625	317	8	and	and	CCONJ
inlawrev-2625	317	9	resolved	resolve	VERB
inlawrev-2625	317	10	by	by	ADP
inlawrev-2625	317	11	the	the	DET
inlawrev-2625	317	12	supreme	supreme	PROPN
inlawrev-2625	317	13	court	court	PROPN
inlawrev-2625	317	14	:	:	PUNCT
inlawrev-2625	317	15	whether	whether	SCONJ
inlawrev-2625	317	16	or	or	CCONJ
inlawrev-2625	317	17	not	not	PART
inlawrev-2625	317	18	the	the	DET
inlawrev-2625	317	19	machinery	machinery	NOUN
inlawrev-2625	317	20	,	,	PUNCT
inlawrev-2625	317	21	parts	part	NOUN
inlawrev-2625	317	22	,	,	PUNCT
inlawrev-2625	317	23	and	and	CCONJ
inlawrev-2625	317	24	related	related	ADJ
inlawrev-2625	317	25	items	item	NOUN
inlawrev-2625	317	26	used	use	VERB
inlawrev-2625	317	27	by	by	ADP
inlawrev-2625	317	28	the	the	DET
inlawrev-2625	317	29	companies	company	NOUN
inlawrev-2625	317	30	in	in	ADP
inlawrev-2625	317	31	hauling	haul	VERB
inlawrev-2625	317	32	crude	crude	ADJ
inlawrev-2625	317	33	stone	stone	NOUN
inlawrev-2625	317	34	were	be	AUX
inlawrev-2625	317	35	directly	directly	ADV
inlawrev-2625	317	36	used	use	VERB
inlawrev-2625	317	37	by	by	ADP
inlawrev-2625	317	38	the	the	DET
inlawrev-2625	317	39	companies	company	NOUN
inlawrev-2625	317	40	in	in	ADP
inlawrev-2625	317	41	the	the	DET
inlawrev-2625	317	42	direct	direct	ADJ
inlawrev-2625	317	43	production	production	NOUN
inlawrev-2625	317	44	,	,	PUNCT
inlawrev-2625	317	45	manufacture	manufacture	NOUN
inlawrev-2625	317	46	,	,	PUNCT
inlawrev-2625	317	47	mining	mining	NOUN
inlawrev-2625	317	48	,	,	PUNCT
inlawrev-2625	317	49	processing	processing	NOUN
inlawrev-2625	317	50	,	,	PUNCT
inlawrev-2625	317	51	or	or	CCONJ
inlawrev-2625	317	52	finishing	finish	VERB
inlawrev-2625	317	53	of	of	ADP
inlawrev-2625	317	54	tangible	tangible	ADJ
inlawrev-2625	317	55	personal	personal	ADJ
inlawrev-2625	317	56	property	property	NOUN
inlawrev-2625	317	57	.	.	PUNCT
inlawrev-2625	318	1	'	'	PUNCT
inlawrev-2625	318	2	"	"	PUNCT
inlawrev-2625	318	3	"	"	PUNCT
inlawrev-2625	318	4	^	^	PUNCT
inlawrev-2625	318	5	the	the	DET
inlawrev-2625	318	6	companies	company	NOUN
inlawrev-2625	318	7	were	be	AUX
inlawrev-2625	318	8	in	in	ADP
inlawrev-2625	318	9	the	the	DET
inlawrev-2625	318	10	business	business	NOUN
inlawrev-2625	318	11	of	of	ADP
inlawrev-2625	318	12	selling	selling	NOUN
inlawrev-2625	318	13	sized	sized	ADJ
inlawrev-2625	318	14	,	,	PUNCT
inlawrev-2625	318	15	aggregate	aggregate	ADJ
inlawrev-2625	318	16	stone	stone	NOUN
inlawrev-2625	318	17	after	after	ADP
inlawrev-2625	318	18	its	its	PRON
inlawrev-2625	318	19	removal	removal	NOUN
inlawrev-2625	318	20	from	from	ADP
inlawrev-2625	318	21	their	their	PRON
inlawrev-2625	318	22	quarries	quarry	NOUN
inlawrev-2625	318	23	.	.	PUNCT
inlawrev-2625	319	1	the	the	DET
inlawrev-2625	319	2	preparation	preparation	NOUN
inlawrev-2625	319	3	of	of	ADP
inlawrev-2625	319	4	the	the	DET
inlawrev-2625	319	5	stone	stone	NOUN
inlawrev-2625	319	6	for	for	ADP
inlawrev-2625	319	7	sale	sale	NOUN
inlawrev-2625	319	8	involved	involve	VERB
inlawrev-2625	319	9	several	several	ADJ
inlawrev-2625	319	10	processes	process	NOUN
inlawrev-2625	319	11	.	.	PUNCT
inlawrev-2625	320	1	the	the	DET
inlawrev-2625	320	2	crude	crude	ADJ
inlawrev-2625	320	3	stone	stone	NOUN
inlawrev-2625	320	4	was	be	AUX
inlawrev-2625	320	5	stripped	strip	VERB
inlawrev-2625	320	6	,	,	PUNCT
inlawrev-2625	320	7	drilled	drill	VERB
inlawrev-2625	320	8	,	,	PUNCT
inlawrev-2625	320	9	blasted	blast	VERB
inlawrev-2625	320	10	,	,	PUNCT
inlawrev-2625	320	11	and	and	CCONJ
inlawrev-2625	320	12	then	then	ADV
inlawrev-2625	320	13	loaded	load	VERB
inlawrev-2625	320	14	onto	onto	ADP
inlawrev-2625	320	15	trucks	truck	NOUN
inlawrev-2625	320	16	which	which	PRON
inlawrev-2625	320	17	hauled	haul	VERB
inlawrev-2625	320	18	it	it	PRON
inlawrev-2625	320	19	to	to	ADP
inlawrev-2625	320	20	a	a	DET
inlawrev-2625	320	21	primary	primary	ADJ
inlawrev-2625	320	22	crusher	crusher	NOUN
inlawrev-2625	320	23	.	.	PUNCT
inlawrev-2625	321	1	the	the	DET
inlawrev-2625	321	2	stone	stone	NOUN
inlawrev-2625	321	3	was	be	AUX
inlawrev-2625	321	4	then	then	ADV
inlawrev-2625	321	5	crushed	crush	VERB
inlawrev-2625	321	6	,	,	PUNCT
inlawrev-2625	321	7	separated	separate	VERB
inlawrev-2625	321	8	,	,	PUNCT
inlawrev-2625	321	9	washed	wash	VERB
inlawrev-2625	321	10	,	,	PUNCT
inlawrev-2625	321	11	and	and	CCONJ
inlawrev-2625	321	12	screened	screen	VERB
inlawrev-2625	321	13	into	into	ADP
inlawrev-2625	321	14	various	various	ADJ
inlawrev-2625	321	15	grades	grade	NOUN
inlawrev-2625	321	16	of	of	ADP
inlawrev-2625	321	17	aggregate	aggregate	ADJ
inlawrev-2625	321	18	stone	stone	NOUN
inlawrev-2625	321	19	.	.	PUNCT
inlawrev-2625	322	1	the	the	DET
inlawrev-2625	322	2	stone	stone	NOUN
inlawrev-2625	322	3	was	be	AUX
inlawrev-2625	322	4	next	next	ADV
inlawrev-2625	322	5	taken	take	VERB
inlawrev-2625	322	6	by	by	ADP
inlawrev-2625	322	7	conveyor	conveyor	NOUN
inlawrev-2625	322	8	to	to	ADP
inlawrev-2625	322	9	a	a	DET
inlawrev-2625	322	10	loader	loader	NOUN
inlawrev-2625	322	11	for	for	ADP
inlawrev-2625	322	12	loading	load	VERB
inlawrev-2625	322	13	onto	onto	ADP
inlawrev-2625	322	14	trucks	truck	NOUN
inlawrev-2625	322	15	for	for	ADP
inlawrev-2625	322	16	transport	transport	NOUN
inlawrev-2625	322	17	to	to	ADP
inlawrev-2625	322	18	separate	separate	ADJ
inlawrev-2625	322	19	stockpiles	stockpile	NOUN
inlawrev-2625	322	20	,	,	PUNCT
inlawrev-2625	322	21	referred	refer	VERB
inlawrev-2625	322	22	to	to	ADP
inlawrev-2625	322	23	as	as	ADP
inlawrev-2625	322	24	"	"	PUNCT
inlawrev-2625	322	25	stock	stock	NOUN
inlawrev-2625	322	26	out	out	ADP
inlawrev-2625	322	27	,	,	PUNCT
inlawrev-2625	322	28	"	"	PUNCT
inlawrev-2625	322	29	from	from	ADP
inlawrev-2625	322	30	which	which	PRON
inlawrev-2625	322	31	it	it	PRON
inlawrev-2625	322	32	was	be	AUX
inlawrev-2625	322	33	eventually	eventually	ADV
inlawrev-2625	322	34	sold	sell	VERB
inlawrev-2625	322	35	.	.	PUNCT
inlawrev-2625	323	1	the	the	DET
inlawrev-2625	323	2	stockpiling	stockpiling	NOUN
inlawrev-2625	323	3	not	not	PART
inlawrev-2625	323	4	only	only	ADV
inlawrev-2625	323	5	preserved	preserve	VERB
inlawrev-2625	323	6	the	the	DET
inlawrev-2625	323	7	grading	grading	NOUN
inlawrev-2625	323	8	of	of	ADP
inlawrev-2625	323	9	the	the	DET
inlawrev-2625	323	10	stone	stone	NOUN
inlawrev-2625	323	11	and	and	CCONJ
inlawrev-2625	323	12	prevented	prevent	VERB
inlawrev-2625	323	13	commingling	commingle	VERB
inlawrev-2625	323	14	,	,	PUNCT
inlawrev-2625	323	15	but	but	CCONJ
inlawrev-2625	323	16	also	also	ADV
inlawrev-2625	323	17	allowed	allow	VERB
inlawrev-2625	323	18	moisture	moisture	NOUN
inlawrev-2625	323	19	to	to	PART
inlawrev-2625	323	20	drain	drain	VERB
inlawrev-2625	323	21	from	from	ADP
inlawrev-2625	323	22	the	the	DET
inlawrev-2625	323	23	"	"	PUNCT
inlawrev-2625	323	24	m57	m57	PROPN
inlawrev-2625	323	25	n.e.2d	n.e.2d	NOUN
inlawrev-2625	323	26	520	520	NUM
inlawrev-2625	323	27	(	(	PUNCT
inlawrev-2625	323	28	ind	ind	NOUN
inlawrev-2625	323	29	.	.	PUNCT
inlawrev-2625	323	30	1983	1983	NUM
inlawrev-2625	323	31	)	)	PUNCT
inlawrev-2625	323	32	.	.	PUNCT
inlawrev-2625	324	1	because	because	SCONJ
inlawrev-2625	324	2	these	these	DET
inlawrev-2625	324	3	two	two	NUM
inlawrev-2625	324	4	cases	case	NOUN
inlawrev-2625	324	5	were	be	AUX
inlawrev-2625	324	6	combined	combine	VERB
inlawrev-2625	324	7	by	by	ADP
inlawrev-2625	324	8	the	the	DET
inlawrev-2625	324	9	indiana	indiana	PROPN
inlawrev-2625	324	10	supreme	supreme	PROPN
inlawrev-2625	324	11	court	court	PROPN
inlawrev-2625	324	12	and	and	CCONJ
inlawrev-2625	324	13	decided	decide	VERB
inlawrev-2625	324	14	upon	upon	SCONJ
inlawrev-2625	324	15	the	the	DET
inlawrev-2625	324	16	basis	basis	NOUN
inlawrev-2625	324	17	of	of	ADP
inlawrev-2625	324	18	the	the	DET
inlawrev-2625	324	19	same	same	ADJ
inlawrev-2625	324	20	issue	issue	NOUN
inlawrev-2625	324	21	,	,	PUNCT
inlawrev-2625	324	22	both	both	PRON
inlawrev-2625	324	23	are	be	AUX
inlawrev-2625	324	24	referred	refer	VERB
inlawrev-2625	324	25	to	to	ADP
inlawrev-2625	324	26	when	when	SCONJ
inlawrev-2625	324	27	the	the	DET
inlawrev-2625	324	28	case	case	NOUN
inlawrev-2625	324	29	name	name	NOUN
inlawrev-2625	324	30	''	''	PUNCT
inlawrev-2625	324	31	cave	cave	NOUN
inlawrev-2625	324	32	stone	stone	NOUN
inlawrev-2625	324	33	''	''	PUNCT
inlawrev-2625	324	34	is	be	AUX
inlawrev-2625	324	35	used	use	VERB
inlawrev-2625	324	36	.	.	PUNCT
inlawrev-2625	325	1	"	"	PUNCT
inlawrev-2625	325	2	"	"	PUNCT
inlawrev-2625	325	3	ind	ind	NOUN
inlawrev-2625	325	4	.	.	PUNCT
inlawrev-2625	325	5	code	code	PROPN
inlawrev-2625	325	6	§	§	PROPN
inlawrev-2625	325	7	6	6	NUM
inlawrev-2625	325	8	-	-	SYM
inlawrev-2625	325	9	2	2	NUM
inlawrev-2625	325	10	-	-	SYM
inlawrev-2625	325	11	1	1	NUM
inlawrev-2625	325	12	-39(b)(6	-39(b)(6	NUM
inlawrev-2625	325	13	)	)	PUNCT
inlawrev-2625	325	14	(	(	PUNCT
inlawrev-2625	325	15	1976	1976	NUM
inlawrev-2625	325	16	)	)	PUNCT
inlawrev-2625	325	17	(	(	PUNCT
inlawrev-2625	325	18	recodified	recodifie	VERB
inlawrev-2625	325	19	at	at	ADP
inlawrev-2625	325	20	ind	ind	PROPN
inlawrev-2625	325	21	.	.	PUNCT
inlawrev-2625	326	1	code	code	PROPN
inlawrev-2625	326	2	§	§	PROPN
inlawrev-2625	326	3	6	6	NUM
inlawrev-2625	326	4	-	-	SYM
inlawrev-2625	326	5	2.5	2.5	NUM
inlawrev-2625	326	6	-	-	PUNCT
inlawrev-2625	326	7	5	5	NUM
inlawrev-2625	326	8	-	-	SYM
inlawrev-2625	326	9	3	3	NUM
inlawrev-2625	326	10	(	(	PUNCT
inlawrev-2625	326	11	1982	1982	NUM
inlawrev-2625	326	12	)	)	PUNCT
inlawrev-2625	326	13	(	(	PUNCT
inlawrev-2625	326	14	emphasis	emphasis	NOUN
inlawrev-2625	326	15	added	add	VERB
inlawrev-2625	326	16	)	)	PUNCT
inlawrev-2625	326	17	)	)	PUNCT
inlawrev-2625	326	18	.	.	PUNCT
inlawrev-2625	327	1	'	'	PUNCT
inlawrev-2625	327	2	"	"	PUNCT
inlawrev-2625	327	3	^for	^for	ADP
inlawrev-2625	327	4	a	a	DET
inlawrev-2625	327	5	more	more	ADV
inlawrev-2625	327	6	complete	complete	ADJ
inlawrev-2625	327	7	discussion	discussion	NOUN
inlawrev-2625	327	8	of	of	ADP
inlawrev-2625	327	9	this	this	DET
inlawrev-2625	327	10	controversy	controversy	NOUN
inlawrev-2625	327	11	,	,	PUNCT
inlawrev-2625	327	12	see	see	VERB
inlawrev-2625	327	13	king	king	NOUN
inlawrev-2625	327	14	,	,	PUNCT
inlawrev-2625	327	15	taxation	taxation	NOUN
inlawrev-2625	327	16	,	,	PUNCT
inlawrev-2625	327	17	1981	1981	NUM
inlawrev-2625	327	18	survey	survey	NOUN
inlawrev-2625	327	19	of	of	ADP
inlawrev-2625	327	20	recent	recent	ADJ
inlawrev-2625	327	21	developments	development	NOUN
inlawrev-2625	327	22	in	in	ADP
inlawrev-2625	327	23	indiana	indiana	PROPN
inlawrev-2625	327	24	law	law	PROPN
inlawrev-2625	327	25	,	,	PUNCT
inlawrev-2625	327	26	15	15	NUM
inlawrev-2625	327	27	ind	ind	NOUN
inlawrev-2625	327	28	.	.	PUNCT
inlawrev-2625	328	1	l.	l.	PROPN
inlawrev-2625	328	2	rev	rev	PROPN
inlawrev-2625	328	3	.	.	PROPN
inlawrev-2625	328	4	409	409	NUM
inlawrev-2625	328	5	,	,	PUNCT
inlawrev-2625	328	6	413	413	NUM
inlawrev-2625	328	7	(	(	PUNCT
inlawrev-2625	328	8	1982	1982	NUM
inlawrev-2625	328	9	)	)	PUNCT
inlawrev-2625	328	10	.	.	PUNCT
inlawrev-2625	329	1	'	'	PUNCT
inlawrev-2625	329	2	°	°	ADP
inlawrev-2625	329	3	'	'	NUM
inlawrev-2625	329	4	a	a	DET
inlawrev-2625	329	5	second	second	ADJ
inlawrev-2625	329	6	issue	issue	NOUN
inlawrev-2625	329	7	presented	present	VERB
inlawrev-2625	329	8	for	for	ADP
inlawrev-2625	329	9	determination	determination	NOUN
inlawrev-2625	329	10	was	be	AUX
inlawrev-2625	329	11	whether	whether	SCONJ
inlawrev-2625	329	12	or	or	CCONJ
inlawrev-2625	329	13	not	not	PART
inlawrev-2625	329	14	the	the	DET
inlawrev-2625	329	15	companies	company	NOUN
inlawrev-2625	329	16	were	be	AUX
inlawrev-2625	329	17	subject	subject	ADJ
inlawrev-2625	329	18	to	to	ADP
inlawrev-2625	329	19	penalties	penalty	NOUN
inlawrev-2625	329	20	.	.	PUNCT
inlawrev-2625	330	1	due	due	ADP
inlawrev-2625	330	2	to	to	ADP
inlawrev-2625	330	3	the	the	DET
inlawrev-2625	330	4	ultimate	ultimate	ADJ
inlawrev-2625	330	5	disposition	disposition	NOUN
inlawrev-2625	330	6	of	of	ADP
inlawrev-2625	330	7	this	this	DET
inlawrev-2625	330	8	case	case	NOUN
inlawrev-2625	330	9	,	,	PUNCT
inlawrev-2625	330	10	it	it	PRON
inlawrev-2625	330	11	was	be	AUX
inlawrev-2625	330	12	not	not	PART
inlawrev-2625	330	13	necessary	necessary	ADJ
inlawrev-2625	330	14	to	to	PART
inlawrev-2625	330	15	decide	decide	VERB
inlawrev-2625	330	16	this	this	DET
inlawrev-2625	330	17	issue	issue	NOUN
inlawrev-2625	330	18	.	.	PUNCT
inlawrev-2625	331	1	457	457	NUM
inlawrev-2625	331	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	331	3	at	at	ADP
inlawrev-2625	331	4	527	527	NUM
inlawrev-2625	331	5	.	.	PUNCT
inlawrev-2625	332	1	"	"	PUNCT
inlawrev-2625	332	2	^m	^m	PRON
inlawrev-2625	332	3	at	at	ADP
inlawrev-2625	332	4	521	521	NUM
inlawrev-2625	332	5	.	.	PUNCT
inlawrev-2625	332	6	1985	1985	NUM
inlawrev-2625	332	7	]	]	PUNCT
inlawrev-2625	332	8	sur	sur	PROPN
inlawrev-2625	332	9	vey	vey	NOUN
inlawrev-2625	332	10	—	—	PUNCT
inlawrev-2625	332	11	taxa	taxa	NOUN
inlawrev-2625	332	12	tion	tion	NOUN
inlawrev-2625	332	13	403	403	NUM
inlawrev-2625	332	14	washed	wash	VERB
inlawrev-2625	332	15	stone	stone	NOUN
inlawrev-2625	332	16	to	to	PART
inlawrev-2625	332	17	obtain	obtain	VERB
inlawrev-2625	332	18	a	a	DET
inlawrev-2625	332	19	moisture	moisture	NOUN
inlawrev-2625	332	20	level	level	NOUN
inlawrev-2625	332	21	at	at	ADP
inlawrev-2625	332	22	a	a	DET
inlawrev-2625	332	23	standard	standard	NOUN
inlawrev-2625	332	24	generally	generally	ADV
inlawrev-2625	332	25	acceptable	acceptable	ADJ
inlawrev-2625	332	26	to	to	ADP
inlawrev-2625	332	27	stone	stone	NOUN
inlawrev-2625	332	28	purchasers	purchaser	NOUN
inlawrev-2625	332	29	.	.	PUNCT
inlawrev-2625	333	1	'	'	PUNCT
inlawrev-2625	333	2	^^	^^	CCONJ
inlawrev-2625	333	3	the	the	DET
inlawrev-2625	333	4	trial	trial	NOUN
inlawrev-2625	333	5	court	court	NOUN
inlawrev-2625	333	6	found	find	VERB
inlawrev-2625	333	7	that	that	SCONJ
inlawrev-2625	333	8	the	the	DET
inlawrev-2625	333	9	transportation	transportation	NOUN
inlawrev-2625	333	10	of	of	ADP
inlawrev-2625	333	11	the	the	DET
inlawrev-2625	333	12	materials	material	NOUN
inlawrev-2625	333	13	prior	prior	ADV
inlawrev-2625	333	14	to	to	ADP
inlawrev-2625	333	15	their	their	PRON
inlawrev-2625	333	16	final	final	ADJ
inlawrev-2625	333	17	disposition	disposition	NOUN
inlawrev-2625	333	18	in	in	ADP
inlawrev-2625	333	19	stock	stock	NOUN
inlawrev-2625	333	20	out	out	ADP
inlawrev-2625	333	21	was	be	AUX
inlawrev-2625	333	22	prior	prior	ADV
inlawrev-2625	333	23	to	to	ADP
inlawrev-2625	333	24	the	the	DET
inlawrev-2625	333	25	stone	stone	NOUN
inlawrev-2625	333	26	being	be	AUX
inlawrev-2625	333	27	in	in	ADP
inlawrev-2625	333	28	its	its	PRON
inlawrev-2625	333	29	"	"	PUNCT
inlawrev-2625	333	30	final	final	ADJ
inlawrev-2625	333	31	,	,	PUNCT
inlawrev-2625	333	32	most	most	ADV
inlawrev-2625	333	33	marketable	marketable	ADJ
inlawrev-2625	333	34	form	form	NOUN
inlawrev-2625	333	35	"	"	PUNCT
inlawrev-2625	333	36	because	because	SCONJ
inlawrev-2625	333	37	the	the	DET
inlawrev-2625	333	38	stock	stock	NOUN
inlawrev-2625	333	39	out	out	ADP
inlawrev-2625	333	40	step	step	NOUN
inlawrev-2625	333	41	also	also	ADV
inlawrev-2625	333	42	constituted	constitute	VERB
inlawrev-2625	333	43	a	a	DET
inlawrev-2625	333	44	part	part	NOUN
inlawrev-2625	333	45	of	of	ADP
inlawrev-2625	333	46	the	the	DET
inlawrev-2625	333	47	production	production	NOUN
inlawrev-2625	333	48	,	,	PUNCT
inlawrev-2625	333	49	the	the	DET
inlawrev-2625	333	50	necessary	necessary	ADJ
inlawrev-2625	333	51	drainage	drainage	NOUN
inlawrev-2625	333	52	of	of	ADP
inlawrev-2625	333	53	the	the	DET
inlawrev-2625	333	54	stockpiles	stockpile	NOUN
inlawrev-2625	333	55	.	.	PUNCT
inlawrev-2625	334	1	'	'	PUNCT
inlawrev-2625	334	2	^^	^^	CCONJ
inlawrev-2625	334	3	the	the	DET
inlawrev-2625	334	4	trial	trial	NOUN
inlawrev-2625	334	5	court	court	NOUN
inlawrev-2625	334	6	also	also	ADV
inlawrev-2625	334	7	concluded	conclude	VERB
inlawrev-2625	334	8	the	the	DET
inlawrev-2625	334	9	stock	stock	NOUN
inlawrev-2625	334	10	out	out	ADP
inlawrev-2625	334	11	step	step	NOUN
inlawrev-2625	334	12	constituted	constitute	VERB
inlawrev-2625	334	13	transportation	transportation	NOUN
inlawrev-2625	334	14	of	of	ADP
inlawrev-2625	334	15	unfinished	unfinished	ADJ
inlawrev-2625	334	16	work	work	NOUN
inlawrev-2625	334	17	,	,	PUNCT
inlawrev-2625	334	18	a	a	DET
inlawrev-2625	334	19	part	part	NOUN
inlawrev-2625	334	20	of	of	ADP
inlawrev-2625	334	21	the	the	DET
inlawrev-2625	334	22	continuous	continuous	ADJ
inlawrev-2625	334	23	flow	flow	NOUN
inlawrev-2625	334	24	of	of	ADP
inlawrev-2625	334	25	the	the	DET
inlawrev-2625	334	26	production	production	NOUN
inlawrev-2625	334	27	of	of	ADP
inlawrev-2625	334	28	the	the	DET
inlawrev-2625	334	29	stone	stone	NOUN
inlawrev-2625	334	30	.	.	PUNCT
inlawrev-2625	335	1	'	'	PUNCT
inlawrev-2625	335	2	^^	^^	PUNCT
inlawrev-2625	335	3	section	section	NOUN
inlawrev-2625	335	4	6	6	NUM
inlawrev-2625	335	5	-	-	SYM
inlawrev-2625	335	6	2	2	NUM
inlawrev-2625	335	7	-	-	SYM
inlawrev-2625	335	8	1	1	NUM
inlawrev-2625	335	9	-39(b)(6	-39(b)(6	NUM
inlawrev-2625	335	10	)	)	PUNCT
inlawrev-2625	335	11	of	of	ADP
inlawrev-2625	335	12	the	the	DET
inlawrev-2625	335	13	indiana	indiana	PROPN
inlawrev-2625	335	14	code	code	PROPN
inlawrev-2625	335	15	which	which	PRON
inlawrev-2625	335	16	was	be	AUX
inlawrev-2625	335	17	the	the	DET
inlawrev-2625	335	18	pertinent	pertinent	ADJ
inlawrev-2625	335	19	statute	statute	NOUN
inlawrev-2625	335	20	for	for	ADP
inlawrev-2625	335	21	the	the	DET
inlawrev-2625	335	22	years	year	NOUN
inlawrev-2625	335	23	in	in	ADP
inlawrev-2625	335	24	controversy	controversy	NOUN
inlawrev-2625	335	25	provided	provide	VERB
inlawrev-2625	335	26	in	in	ADP
inlawrev-2625	335	27	part	part	NOUN
inlawrev-2625	335	28	:	:	PUNCT
inlawrev-2625	335	29	"	"	PUNCT
inlawrev-2625	335	30	nor	nor	CCONJ
inlawrev-2625	335	31	shall	shall	AUX
inlawrev-2625	335	32	the	the	DET
inlawrev-2625	335	33	state	state	NOUN
inlawrev-2625	335	34	gross	gross	ADJ
inlawrev-2625	335	35	retail	retail	ADJ
inlawrev-2625	335	36	tax	tax	NOUN
inlawrev-2625	335	37	[	[	X
inlawrev-2625	335	38	sales	sale	NOUN
inlawrev-2625	335	39	tax	tax	NOUN
inlawrev-2625	335	40	]	]	PUNCT
inlawrev-2625	335	41	apply	apply	VERB
inlawrev-2625	335	42	to	to	ADP
inlawrev-2625	335	43	any	any	PRON
inlawrev-2625	335	44	of	of	ADP
inlawrev-2625	335	45	the	the	DET
inlawrev-2625	335	46	following	follow	VERB
inlawrev-2625	335	47	transactions	transaction	NOUN
inlawrev-2625	335	48	:	:	PUNCT
inlawrev-2625	335	49	....	....	PUNCT
inlawrev-2625	336	1	sales	sale	NOUN
inlawrev-2625	336	2	of	of	ADP
inlawrev-2625	336	3	manufacturing	manufacturing	NOUN
inlawrev-2625	336	4	machinery	machinery	NOUN
inlawrev-2625	336	5	,	,	PUNCT
inlawrev-2625	336	6	tools	tool	NOUN
inlawrev-2625	336	7	and	and	CCONJ
inlawrev-2625	336	8	equipment	equipment	NOUN
inlawrev-2625	336	9	to	to	PART
inlawrev-2625	336	10	be	be	AUX
inlawrev-2625	336	11	directly	directly	ADV
inlawrev-2625	336	12	used	use	VERB
inlawrev-2625	336	13	by	by	ADP
inlawrev-2625	336	14	the	the	DET
inlawrev-2625	336	15	purchaser	purchaser	NOUN
inlawrev-2625	336	16	in	in	ADP
inlawrev-2625	336	17	the	the	DET
inlawrev-2625	336	18	direct	direct	ADJ
inlawrev-2625	336	19	production	production	NOUN
inlawrev-2625	336	20	,	,	PUNCT
inlawrev-2625	336	21	manufacture	manufacture	NOUN
inlawrev-2625	336	22	,	,	PUNCT
inlawrev-2625	336	23	fabrication	fabrication	NOUN
inlawrev-2625	336	24	,	,	PUNCT
inlawrev-2625	336	25	assembly	assembly	NOUN
inlawrev-2625	336	26	,	,	PUNCT
inlawrev-2625	336	27	extraction	extraction	NOUN
inlawrev-2625	336	28	,	,	PUNCT
inlawrev-2625	336	29	mining	mining	NOUN
inlawrev-2625	336	30	,	,	PUNCT
inlawrev-2625	336	31	processing	processing	NOUN
inlawrev-2625	336	32	,	,	PUNCT
inlawrev-2625	336	33	refining	refining	NOUN
inlawrev-2625	336	34	or	or	CCONJ
inlawrev-2625	336	35	finishing	finishing	NOUN
inlawrev-2625	336	36	of	of	ADP
inlawrev-2625	336	37	tangible	tangible	ADJ
inlawrev-2625	336	38	personal	personal	ADJ
inlawrev-2625	336	39	property	property	NOUN
inlawrev-2625	336	40	.	.	PUNCT
inlawrev-2625	336	41	.	.	PUNCT
inlawrev-2625	336	42	.	.	PUNCT
inlawrev-2625	337	1	."'	."'	PROPN
inlawrev-2625	337	2	°	°	PROPN
inlawrev-2625	337	3	^	^	PUNCT
inlawrev-2625	337	4	the	the	DET
inlawrev-2625	337	5	court	court	NOUN
inlawrev-2625	337	6	of	of	ADP
inlawrev-2625	337	7	appeals	appeal	NOUN
inlawrev-2625	337	8	,	,	PUNCT
inlawrev-2625	337	9	in	in	ADP
inlawrev-2625	337	10	arriving	arrive	VERB
inlawrev-2625	337	11	at	at	ADP
inlawrev-2625	337	12	its	its	PRON
inlawrev-2625	337	13	decision	decision	NOUN
inlawrev-2625	337	14	against	against	ADP
inlawrev-2625	337	15	the	the	DET
inlawrev-2625	337	16	taxpayer	taxpayer	NOUN
inlawrev-2625	337	17	,	,	PUNCT
inlawrev-2625	337	18	had	have	AUX
inlawrev-2625	337	19	concluded	conclude	VERB
inlawrev-2625	337	20	that	that	SCONJ
inlawrev-2625	337	21	the	the	DET
inlawrev-2625	337	22	various	various	ADJ
inlawrev-2625	337	23	categories	category	NOUN
inlawrev-2625	337	24	contained	contain	VERB
inlawrev-2625	337	25	in	in	ADP
inlawrev-2625	337	26	the	the	DET
inlawrev-2625	337	27	above	above	ADJ
inlawrev-2625	337	28	statute	statute	NOUN
inlawrev-2625	337	29	were	be	AUX
inlawrev-2625	337	30	exclusive	exclusive	ADJ
inlawrev-2625	337	31	of	of	ADP
inlawrev-2625	337	32	one	one	NUM
inlawrev-2625	337	33	another	another	PRON
inlawrev-2625	337	34	and	and	CCONJ
inlawrev-2625	337	35	that	that	SCONJ
inlawrev-2625	337	36	"	"	PUNCT
inlawrev-2625	337	37	to	to	ADP
inlawrev-2625	337	38	the	the	DET
inlawrev-2625	337	39	extent	extent	NOUN
inlawrev-2625	337	40	a	a	DET
inlawrev-2625	337	41	particular	particular	ADJ
inlawrev-2625	337	42	procedure	procedure	NOUN
inlawrev-2625	337	43	falls	fall	VERB
inlawrev-2625	337	44	within	within	ADP
inlawrev-2625	337	45	a	a	DET
inlawrev-2625	337	46	definite	definite	ADJ
inlawrev-2625	337	47	exemption	exemption	NOUN
inlawrev-2625	337	48	category	category	NOUN
inlawrev-2625	337	49	that	that	PRON
inlawrev-2625	337	50	category	category	NOUN
inlawrev-2625	337	51	is	be	AUX
inlawrev-2625	337	52	exclusive	exclusive	ADJ
inlawrev-2625	337	53	.	.	PUNCT
inlawrev-2625	337	54	.	.	PUNCT
inlawrev-2625	338	1	.	.	PUNCT
inlawrev-2625	339	1	.'"^	.'"^	PUNCT
inlawrev-2625	340	1	the	the	DET
inlawrev-2625	340	2	majority	majority	NOUN
inlawrev-2625	340	3	of	of	ADP
inlawrev-2625	340	4	the	the	DET
inlawrev-2625	340	5	appellate	appellate	ADJ
inlawrev-2625	340	6	court	court	NOUN
inlawrev-2625	340	7	then	then	ADV
inlawrev-2625	340	8	found	find	VERB
inlawrev-2625	340	9	that	that	SCONJ
inlawrev-2625	340	10	the	the	DET
inlawrev-2625	340	11	appropriate	appropriate	ADJ
inlawrev-2625	340	12	category	category	NOUN
inlawrev-2625	340	13	in	in	ADP
inlawrev-2625	340	14	the	the	DET
inlawrev-2625	340	15	case	case	NOUN
inlawrev-2625	340	16	at	at	ADP
inlawrev-2625	340	17	bar	bar	NOUN
inlawrev-2625	340	18	was	be	AUX
inlawrev-2625	340	19	the	the	DET
inlawrev-2625	340	20	term	term	NOUN
inlawrev-2625	340	21	"	"	PUNCT
inlawrev-2625	340	22	processing	processing	NOUN
inlawrev-2625	340	23	,	,	PUNCT
inlawrev-2625	340	24	"	"	PUNCT
inlawrev-2625	340	25	which	which	PRON
inlawrev-2625	340	26	requires	require	VERB
inlawrev-2625	340	27	an	an	DET
inlawrev-2625	340	28	operation	operation	NOUN
inlawrev-2625	340	29	placing	place	VERB
inlawrev-2625	340	30	the	the	DET
inlawrev-2625	340	31	product	product	NOUN
inlawrev-2625	340	32	in	in	ADP
inlawrev-2625	340	33	a	a	DET
inlawrev-2625	340	34	different	different	ADJ
inlawrev-2625	340	35	form	form	NOUN
inlawrev-2625	340	36	,	,	PUNCT
inlawrev-2625	340	37	composition	composition	NOUN
inlawrev-2625	340	38	,	,	PUNCT
inlawrev-2625	340	39	or	or	CCONJ
inlawrev-2625	340	40	character	character	NOUN
inlawrev-2625	340	41	.	.	PUNCT
inlawrev-2625	341	1	next	next	ADV
inlawrev-2625	341	2	,	,	PUNCT
inlawrev-2625	341	3	the	the	DET
inlawrev-2625	341	4	majority	majority	NOUN
inlawrev-2625	341	5	found	find	VERB
inlawrev-2625	341	6	that	that	SCONJ
inlawrev-2625	341	7	because	because	SCONJ
inlawrev-2625	341	8	the	the	DET
inlawrev-2625	341	9	hauling	hauling	NOUN
inlawrev-2625	341	10	of	of	ADP
inlawrev-2625	341	11	the	the	DET
inlawrev-2625	341	12	crude	crude	ADJ
inlawrev-2625	341	13	stone	stone	NOUN
inlawrev-2625	341	14	and	and	CCONJ
inlawrev-2625	341	15	the	the	DET
inlawrev-2625	341	16	stock	stock	NOUN
inlawrev-2625	341	17	out	out	ADP
inlawrev-2625	341	18	were	be	AUX
inlawrev-2625	341	19	steps	step	NOUN
inlawrev-2625	341	20	which	which	PRON
inlawrev-2625	341	21	did	do	AUX
inlawrev-2625	341	22	not	not	PART
inlawrev-2625	341	23	alter	alter	VERB
inlawrev-2625	341	24	the	the	DET
inlawrev-2625	341	25	form	form	NOUN
inlawrev-2625	341	26	,	,	PUNCT
inlawrev-2625	341	27	composition	composition	NOUN
inlawrev-2625	341	28	,	,	PUNCT
inlawrev-2625	341	29	or	or	CCONJ
inlawrev-2625	341	30	character	character	NOUN
inlawrev-2625	341	31	of	of	ADP
inlawrev-2625	341	32	the	the	DET
inlawrev-2625	341	33	stone	stone	NOUN
inlawrev-2625	341	34	,	,	PUNCT
inlawrev-2625	341	35	these	these	PRON
inlawrev-2625	341	36	were	be	AUX
inlawrev-2625	341	37	steps	step	NOUN
inlawrev-2625	341	38	not	not	PART
inlawrev-2625	341	39	directly	directly	ADV
inlawrev-2625	341	40	used	use	VERB
inlawrev-2625	341	41	in	in	ADP
inlawrev-2625	341	42	the	the	DET
inlawrev-2625	341	43	direct	direct	ADJ
inlawrev-2625	341	44	processing	processing	NOUN
inlawrev-2625	341	45	of	of	ADP
inlawrev-2625	341	46	the	the	DET
inlawrev-2625	341	47	stone	stone	NOUN
inlawrev-2625	341	48	.	.	PUNCT
inlawrev-2625	342	1	'	'	PUNCT
inlawrev-2625	342	2	^^	^^	PUNCT
inlawrev-2625	342	3	upon	upon	SCONJ
inlawrev-2625	342	4	rehearing	rehearing	NOUN
inlawrev-2625	342	5	,	,	PUNCT
inlawrev-2625	342	6	the	the	DET
inlawrev-2625	342	7	court	court	NOUN
inlawrev-2625	342	8	of	of	ADP
inlawrev-2625	342	9	appeals	appeal	NOUN
inlawrev-2625	342	10	also	also	ADV
inlawrev-2625	342	11	determined	determine	VERB
inlawrev-2625	342	12	that	that	SCONJ
inlawrev-2625	342	13	the	the	DET
inlawrev-2625	342	14	equipment	equipment	NOUN
inlawrev-2625	342	15	was	be	AUX
inlawrev-2625	342	16	not	not	PART
inlawrev-2625	342	17	used	use	VERB
inlawrev-2625	342	18	in	in	ADP
inlawrev-2625	342	19	the	the	DET
inlawrev-2625	342	20	direct	direct	ADJ
inlawrev-2625	342	21	"	"	PUNCT
inlawrev-2625	342	22	production	production	NOUN
inlawrev-2625	342	23	"	"	PUNCT
inlawrev-2625	342	24	of	of	ADP
inlawrev-2625	342	25	stone	stone	NOUN
inlawrev-2625	342	26	.	.	PUNCT
inlawrev-2625	343	1	further	far	ADV
inlawrev-2625	343	2	,	,	PUNCT
inlawrev-2625	343	3	to	to	PART
inlawrev-2625	343	4	be	be	AUX
inlawrev-2625	343	5	exempt	exempt	ADJ
inlawrev-2625	343	6	from	from	ADP
inlawrev-2625	343	7	the	the	DET
inlawrev-2625	343	8	sales	sale	NOUN
inlawrev-2625	343	9	tax	tax	NOUN
inlawrev-2625	343	10	the	the	DET
inlawrev-2625	343	11	manufacture	manufacture	NOUN
inlawrev-2625	343	12	and	and	CCONJ
inlawrev-2625	343	13	equipment	equipment	NOUN
inlawrev-2625	343	14	would	would	AUX
inlawrev-2625	343	15	have	have	VERB
inlawrev-2625	343	16	to	to	PART
inlawrev-2625	343	17	have	have	VERB
inlawrev-2625	343	18	a	a	DET
inlawrev-2625	343	19	transformational	transformational	ADJ
inlawrev-2625	343	20	effect	effect	NOUN
inlawrev-2625	343	21	as	as	SCONJ
inlawrev-2625	343	22	opposed	oppose	VERB
inlawrev-2625	343	23	to	to	ADP
inlawrev-2625	343	24	a	a	DET
inlawrev-2625	343	25	translational	translational	ADJ
inlawrev-2625	343	26	effect	effect	NOUN
inlawrev-2625	343	27	.	.	PUNCT
inlawrev-2625	343	28	'	'	PUNCT
inlawrev-2625	344	1	'	'	PUNCT
inlawrev-2625	344	2	^	^	PUNCT
inlawrev-2625	344	3	in	in	ADP
inlawrev-2625	344	4	cave	cave	PROPN
inlawrev-2625	344	5	stone	stone	NOUN
inlawrev-2625	344	6	,	,	PUNCT
inlawrev-2625	344	7	the	the	DET
inlawrev-2625	344	8	supreme	supreme	PROPN
inlawrev-2625	344	9	court	court	PROPN
inlawrev-2625	344	10	recognized	recognize	VERB
inlawrev-2625	344	11	that	that	SCONJ
inlawrev-2625	344	12	exemption	exemption	NOUN
inlawrev-2625	344	13	statutes	statute	NOUN
inlawrev-2625	344	14	were	be	AUX
inlawrev-2625	344	15	to	to	PART
inlawrev-2625	344	16	be	be	AUX
inlawrev-2625	344	17	strictly	strictly	ADV
inlawrev-2625	344	18	construed	construe	VERB
inlawrev-2625	344	19	against	against	ADP
inlawrev-2625	344	20	the	the	DET
inlawrev-2625	344	21	taxpayer,''^	taxpayer,''^	PROPN
inlawrev-2625	344	22	but	but	CCONJ
inlawrev-2625	344	23	found	find	VERB
inlawrev-2625	344	24	that	that	SCONJ
inlawrev-2625	344	25	the	the	DET
inlawrev-2625	344	26	"	"	PUNCT
inlawrev-2625	344	27	^id	^id	PROPN
inlawrev-2625	344	28	.	.	PUNCT
inlawrev-2625	345	1	at	at	ADP
inlawrev-2625	345	2	523	523	NUM
inlawrev-2625	345	3	.	.	PUNCT
inlawrev-2625	346	1	"	"	PUNCT
inlawrev-2625	346	2	»	»	PUNCT
inlawrev-2625	346	3	lnd	lnd	PROPN
inlawrev-2625	346	4	.	.	PUNCT
inlawrev-2625	346	5	code	code	PROPN
inlawrev-2625	346	6	§	§	PROPN
inlawrev-2625	346	7	6	6	NUM
inlawrev-2625	346	8	-	-	SYM
inlawrev-2625	346	9	2	2	NUM
inlawrev-2625	346	10	-	-	SYM
inlawrev-2625	346	11	1	1	NUM
inlawrev-2625	346	12	-39(b)(6	-39(b)(6	NUM
inlawrev-2625	346	13	)	)	PUNCT
inlawrev-2625	346	14	(	(	PUNCT
inlawrev-2625	346	15	1976	1976	NUM
inlawrev-2625	346	16	)	)	PUNCT
inlawrev-2625	346	17	(	(	PUNCT
inlawrev-2625	346	18	recodified	recodifie	VERB
inlawrev-2625	346	19	at	at	ADP
inlawrev-2625	346	20	ind	ind	PROPN
inlawrev-2625	346	21	.	.	PUNCT
inlawrev-2625	347	1	code	code	PROPN
inlawrev-2625	347	2	§	§	PROPN
inlawrev-2625	347	3	6	6	NUM
inlawrev-2625	347	4	-	-	SYM
inlawrev-2625	347	5	2.5	2.5	NUM
inlawrev-2625	347	6	-	-	PUNCT
inlawrev-2625	347	7	5	5	NUM
inlawrev-2625	347	8	-	-	SYM
inlawrev-2625	347	9	3	3	NUM
inlawrev-2625	347	10	(	(	PUNCT
inlawrev-2625	347	11	1982	1982	NUM
inlawrev-2625	347	12	)	)	PUNCT
inlawrev-2625	347	13	)	)	PUNCT
inlawrev-2625	347	14	.	.	PUNCT
inlawrev-2625	348	1	"	"	PUNCT
inlawrev-2625	348	2	^457	^457	NUM
inlawrev-2625	348	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	348	4	at	at	ADP
inlawrev-2625	348	5	524	524	NUM
inlawrev-2625	348	6	(	(	PUNCT
inlawrev-2625	348	7	quoting	quote	VERB
inlawrev-2625	348	8	indiana	indiana	PROPN
inlawrev-2625	348	9	dep't	dep't	NOUN
inlawrev-2625	348	10	of	of	ADP
inlawrev-2625	348	11	state	state	NOUN
inlawrev-2625	348	12	revenue	revenue	NOUN
inlawrev-2625	348	13	v.	v.	ADP
inlawrev-2625	348	14	cave	cave	PROPN
inlawrev-2625	348	15	stone	stone	PROPN
inlawrev-2625	348	16	,	,	PUNCT
inlawrev-2625	348	17	inc	inc	PROPN
inlawrev-2625	348	18	.	.	PROPN
inlawrev-2625	348	19	;	;	PUNCT
inlawrev-2625	348	20	indiana	indiana	PROPN
inlawrev-2625	348	21	dep't	dep't	PROPN
inlawrev-2625	348	22	of	of	ADP
inlawrev-2625	348	23	state	state	NOUN
inlawrev-2625	348	24	revenue	revenue	NOUN
inlawrev-2625	348	25	v.	v.	ADP
inlawrev-2625	348	26	meshberger	meshberger	NOUN
inlawrev-2625	348	27	stone	stone	PROPN
inlawrev-2625	348	28	,	,	PUNCT
inlawrev-2625	348	29	inc	inc	PROPN
inlawrev-2625	348	30	.	.	PROPN
inlawrev-2625	348	31	,	,	PUNCT
inlawrev-2625	348	32	409	409	NUM
inlawrev-2625	348	33	n.e.2d	n.e.2d	NOUN
inlawrev-2625	348	34	690	690	NUM
inlawrev-2625	348	35	,	,	PUNCT
inlawrev-2625	348	36	695	695	NUM
inlawrev-2625	348	37	(	(	PUNCT
inlawrev-2625	348	38	ind	ind	NOUN
inlawrev-2625	348	39	.	.	PUNCT
inlawrev-2625	349	1	ct	ct	PROPN
inlawrev-2625	349	2	.	.	PUNCT
inlawrev-2625	350	1	app	app	PROPN
inlawrev-2625	350	2	.	.	PROPN
inlawrev-2625	350	3	1980	1980	NUM
inlawrev-2625	350	4	)	)	PUNCT
inlawrev-2625	350	5	,	,	PUNCT
inlawrev-2625	350	6	vacated	vacate	VERB
inlawrev-2625	350	7	,	,	PUNCT
inlawrev-2625	350	8	457	457	NUM
inlawrev-2625	350	9	n.e.2d	n.e.2d	NOUN
inlawrev-2625	350	10	520	520	NUM
inlawrev-2625	350	11	(	(	PUNCT
inlawrev-2625	350	12	ind	ind	NOUN
inlawrev-2625	350	13	.	.	PUNCT
inlawrev-2625	350	14	1983	1983	NUM
inlawrev-2625	350	15	)	)	PUNCT
inlawrev-2625	350	16	)	)	PUNCT
inlawrev-2625	350	17	.	.	PUNCT
inlawrev-2625	351	1	"	"	PUNCT
inlawrev-2625	351	2	'	'	PUNCT
inlawrev-2625	351	3	/6/.	/6/.	PUNCT
inlawrev-2625	351	4	(	(	PUNCT
inlawrev-2625	351	5	citing	cite	VERB
inlawrev-2625	351	6	gross	gross	ADJ
inlawrev-2625	351	7	income	income	NOUN
inlawrev-2625	351	8	tax	tax	NOUN
inlawrev-2625	351	9	div	div	PROPN
inlawrev-2625	351	10	.	.	PUNCT
inlawrev-2625	352	1	v.	v.	ADP
inlawrev-2625	352	2	national	national	PROPN
inlawrev-2625	352	3	bank	bank	PROPN
inlawrev-2625	352	4	&	&	CCONJ
inlawrev-2625	352	5	trust	trust	PROPN
inlawrev-2625	352	6	co.	co.	PROPN
inlawrev-2625	352	7	,	,	PUNCT
inlawrev-2625	352	8	226	226	NUM
inlawrev-2625	352	9	ind	ind	NOUN
inlawrev-2625	352	10	.	.	PUNCT
inlawrev-2625	353	1	293	293	NUM
inlawrev-2625	353	2	,	,	PUNCT
inlawrev-2625	353	3	298	298	NUM
inlawrev-2625	353	4	,	,	PUNCT
inlawrev-2625	353	5	79	79	NUM
inlawrev-2625	353	6	n.e.2d	n.e.2d	NOUN
inlawrev-2625	353	7	651	651	NUM
inlawrev-2625	353	8	,	,	PUNCT
inlawrev-2625	353	9	653	653	NUM
inlawrev-2625	353	10	(	(	PUNCT
inlawrev-2625	353	11	1948	1948	NUM
inlawrev-2625	353	12	)	)	PUNCT
inlawrev-2625	353	13	;	;	PUNCT
inlawrev-2625	354	1	conklin	conklin	PROPN
inlawrev-2625	354	2	v.	v.	PROPN
inlawrev-2625	354	3	town	town	PROPN
inlawrev-2625	354	4	of	of	ADP
inlawrev-2625	354	5	cambridge	cambridge	PROPN
inlawrev-2625	354	6	city	city	PROPN
inlawrev-2625	354	7	,	,	PUNCT
inlawrev-2625	354	8	58	58	NUM
inlawrev-2625	354	9	ind	ind	NOUN
inlawrev-2625	354	10	.	.	PUNCT
inlawrev-2625	354	11	130	130	NUM
inlawrev-2625	354	12	,	,	PUNCT
inlawrev-2625	354	13	133	133	NUM
inlawrev-2625	354	14	(	(	PUNCT
inlawrev-2625	354	15	1877	1877	NUM
inlawrev-2625	354	16	)	)	PUNCT
inlawrev-2625	354	17	)	)	PUNCT
inlawrev-2625	354	18	.	.	PUNCT
inlawrev-2625	355	1	404	404	NUM
inlawrev-2625	355	2	indiana	indiana	PROPN
inlawrev-2625	355	3	law	law	PROPN
inlawrev-2625	355	4	review	review	NOUN
inlawrev-2625	356	1	[	[	X
inlawrev-2625	356	2	vol	vol	NOUN
inlawrev-2625	356	3	.	.	PUNCT
inlawrev-2625	356	4	18:389	18:389	NUM
inlawrev-2625	356	5	court	court	NOUN
inlawrev-2625	356	6	of	of	ADP
inlawrev-2625	356	7	appeals	appeals	PROPN
inlawrev-2625	356	8	had	have	AUX
inlawrev-2625	356	9	too	too	ADV
inlawrev-2625	356	10	narrowly	narrowly	ADV
inlawrev-2625	356	11	construed	construe	VERB
inlawrev-2625	356	12	this	this	DET
inlawrev-2625	356	13	statute	statute	NOUN
inlawrev-2625	356	14	against	against	ADP
inlawrev-2625	356	15	the	the	DET
inlawrev-2625	356	16	taxpayer	taxpayer	NOUN
inlawrev-2625	356	17	.	.	PUNCT
inlawrev-2625	357	1	specifically	specifically	ADV
inlawrev-2625	357	2	,	,	PUNCT
inlawrev-2625	357	3	the	the	DET
inlawrev-2625	357	4	supreme	supreme	PROPN
inlawrev-2625	357	5	court	court	PROPN
inlawrev-2625	357	6	found	find	VERB
inlawrev-2625	357	7	that	that	SCONJ
inlawrev-2625	357	8	the	the	DET
inlawrev-2625	357	9	exemption	exemption	NOUN
inlawrev-2625	357	10	provisions	provision	NOUN
inlawrev-2625	357	11	were	be	AUX
inlawrev-2625	357	12	not	not	PART
inlawrev-2625	357	13	mutually	mutually	ADV
inlawrev-2625	357	14	exclusive	exclusive	ADJ
inlawrev-2625	357	15	but	but	CCONJ
inlawrev-2625	357	16	provided	provide	VERB
inlawrev-2625	357	17	a	a	DET
inlawrev-2625	357	18	comprehensive	comprehensive	ADJ
inlawrev-2625	357	19	description	description	NOUN
inlawrev-2625	357	20	of	of	ADP
inlawrev-2625	357	21	various	various	ADJ
inlawrev-2625	357	22	means	mean	NOUN
inlawrev-2625	357	23	of	of	ADP
inlawrev-2625	357	24	"	"	PUNCT
inlawrev-2625	357	25	production	production	NOUN
inlawrev-2625	357	26	.	.	PUNCT
inlawrev-2625	358	1	""^	""^	PROPN
inlawrev-2625	358	2	the	the	DET
inlawrev-2625	358	3	supreme	supreme	PROPN
inlawrev-2625	358	4	court	court	PROPN
inlawrev-2625	358	5	cited	cite	VERB
inlawrev-2625	358	6	with	with	ADP
inlawrev-2625	358	7	approval	approval	NOUN
inlawrev-2625	358	8	judge	judge	PROPN
inlawrev-2625	358	9	buchanan	buchanan	PROPN
inlawrev-2625	358	10	's	's	PART
inlawrev-2625	358	11	dissent	dissent	NOUN
inlawrev-2625	358	12	in	in	ADP
inlawrev-2625	358	13	the	the	DET
inlawrev-2625	358	14	appellate	appellate	ADJ
inlawrev-2625	358	15	court	court	NOUN
inlawrev-2625	358	16	decision	decision	NOUN
inlawrev-2625	358	17	in	in	ADP
inlawrev-2625	358	18	which	which	PRON
inlawrev-2625	358	19	he	he	PRON
inlawrev-2625	358	20	provided	provide	VERB
inlawrev-2625	358	21	two	two	NUM
inlawrev-2625	358	22	definitions	definition	NOUN
inlawrev-2625	358	23	of	of	ADP
inlawrev-2625	358	24	"	"	PUNCT
inlawrev-2625	358	25	production	production	NOUN
inlawrev-2625	358	26	.	.	PUNCT
inlawrev-2625	359	1	"	"	PUNCT
inlawrev-2625	359	2	'	'	PUNCT
inlawrev-2625	359	3	"	"	PUNCT
inlawrev-2625	359	4	*	*	PUNCT
inlawrev-2625	359	5	the	the	DET
inlawrev-2625	359	6	supreme	supreme	PROPN
inlawrev-2625	359	7	court	court	PROPN
inlawrev-2625	359	8	concluded	conclude	VERB
inlawrev-2625	359	9	that	that	SCONJ
inlawrev-2625	359	10	the	the	DET
inlawrev-2625	359	11	statute	statute	NOUN
inlawrev-2625	359	12	envisioned	envision	VERB
inlawrev-2625	359	13	all	all	PRON
inlawrev-2625	359	14	of	of	ADP
inlawrev-2625	359	15	the	the	DET
inlawrev-2625	359	16	operations	operation	NOUN
inlawrev-2625	359	17	or	or	CCONJ
inlawrev-2625	359	18	processes	process	NOUN
inlawrev-2625	359	19	by	by	ADP
inlawrev-2625	359	20	which	which	PRON
inlawrev-2625	359	21	the	the	DET
inlawrev-2625	359	22	finished	finished	ADJ
inlawrev-2625	359	23	product	product	NOUN
inlawrev-2625	359	24	was	be	AUX
inlawrev-2625	359	25	derived	derive	VERB
inlawrev-2625	359	26	.	.	PUNCT
inlawrev-2625	360	1	thus	thus	ADV
inlawrev-2625	360	2	,	,	PUNCT
inlawrev-2625	360	3	the	the	DET
inlawrev-2625	360	4	supreme	supreme	PROPN
inlawrev-2625	360	5	court	court	PROPN
inlawrev-2625	360	6	reasoned	reason	VERB
inlawrev-2625	360	7	that	that	SCONJ
inlawrev-2625	360	8	the	the	DET
inlawrev-2625	360	9	production	production	NOUN
inlawrev-2625	360	10	or	or	CCONJ
inlawrev-2625	360	11	processing	processing	NOUN
inlawrev-2625	360	12	of	of	ADP
inlawrev-2625	360	13	stone	stone	NOUN
inlawrev-2625	360	14	begins	begin	VERB
inlawrev-2625	360	15	at	at	ADP
inlawrev-2625	360	16	the	the	DET
inlawrev-2625	360	17	time	time	NOUN
inlawrev-2625	360	18	of	of	ADP
inlawrev-2625	360	19	the	the	DET
inlawrev-2625	360	20	initial	initial	ADJ
inlawrev-2625	360	21	stripping	stripping	NOUN
inlawrev-2625	360	22	,	,	PUNCT
inlawrev-2625	360	23	drilling	drilling	NOUN
inlawrev-2625	360	24	,	,	PUNCT
inlawrev-2625	360	25	and	and	CCONJ
inlawrev-2625	360	26	blasting	blast	VERB
inlawrev-2625	360	27	at	at	ADP
inlawrev-2625	360	28	the	the	DET
inlawrev-2625	360	29	quarry	quarry	NOUN
inlawrev-2625	360	30	and	and	CCONJ
inlawrev-2625	360	31	ends	end	VERB
inlawrev-2625	360	32	at	at	ADP
inlawrev-2625	360	33	the	the	DET
inlawrev-2625	360	34	time	time	NOUN
inlawrev-2625	360	35	the	the	DET
inlawrev-2625	360	36	stone	stone	NOUN
inlawrev-2625	360	37	is	be	AUX
inlawrev-2625	360	38	stockpiled	stockpile	VERB
inlawrev-2625	360	39	.	.	PUNCT
inlawrev-2625	361	1	further	far	ADV
inlawrev-2625	361	2	,	,	PUNCT
inlawrev-2625	361	3	the	the	DET
inlawrev-2625	361	4	production	production	NOUN
inlawrev-2625	361	5	process	process	NOUN
inlawrev-2625	361	6	was	be	AUX
inlawrev-2625	361	7	continuous	continuous	ADJ
inlawrev-2625	361	8	and	and	CCONJ
inlawrev-2625	361	9	indivisible	indivisible	ADJ
inlawrev-2625	361	10	.	.	PUNCT
inlawrev-2625	362	1	"^	"^	PUNCT
inlawrev-2625	362	2	the	the	DET
inlawrev-2625	362	3	supreme	supreme	PROPN
inlawrev-2625	362	4	court	court	PROPN
inlawrev-2625	362	5	found	find	VERB
inlawrev-2625	362	6	that	that	SCONJ
inlawrev-2625	362	7	the	the	DET
inlawrev-2625	362	8	transportation	transportation	NOUN
inlawrev-2625	362	9	in	in	ADP
inlawrev-2625	362	10	question	question	NOUN
inlawrev-2625	362	11	was	be	AUX
inlawrev-2625	362	12	"	"	PUNCT
inlawrev-2625	362	13	essential	essential	ADJ
inlawrev-2625	362	14	to	to	ADP
inlawrev-2625	362	15	the	the	DET
inlawrev-2625	362	16	achievement	achievement	NOUN
inlawrev-2625	362	17	of	of	ADP
inlawrev-2625	362	18	a	a	DET
inlawrev-2625	362	19	transformation	transformation	NOUN
inlawrev-2625	362	20	of	of	ADP
inlawrev-2625	362	21	the	the	DET
inlawrev-2625	362	22	crude	crude	ADJ
inlawrev-2625	362	23	stone	stone	NOUN
inlawrev-2625	362	24	into	into	ADP
inlawrev-2625	362	25	aggregate	aggregate	ADJ
inlawrev-2625	362	26	stone	stone	NOUN
inlawrev-2625	362	27	"	"	PUNCT
inlawrev-2625	362	28	and	and	CCONJ
inlawrev-2625	362	29	that	that	SCONJ
inlawrev-2625	362	30	it	it	PRON
inlawrev-2625	362	31	"	"	PUNCT
inlawrev-2625	362	32	played	play	VERB
inlawrev-2625	362	33	an	an	DET
inlawrev-2625	362	34	integral	integral	ADJ
inlawrev-2625	362	35	part	part	NOUN
inlawrev-2625	362	36	in	in	ADP
inlawrev-2625	362	37	the	the	DET
inlawrev-2625	362	38	ongoing	ongoing	ADJ
inlawrev-2625	362	39	process	process	NOUN
inlawrev-2625	362	40	of	of	ADP
inlawrev-2625	362	41	transformation	transformation	NOUN
inlawrev-2625	362	42	.	.	PUNCT
inlawrev-2625	363	1	""^	""^	NOUN
inlawrev-2625	363	2	therefore	therefore	ADV
inlawrev-2625	363	3	,	,	PUNCT
inlawrev-2625	363	4	the	the	DET
inlawrev-2625	363	5	supreme	supreme	PROPN
inlawrev-2625	363	6	court	court	PROPN
inlawrev-2625	363	7	held	hold	VERB
inlawrev-2625	363	8	that	that	SCONJ
inlawrev-2625	363	9	the	the	DET
inlawrev-2625	363	10	equipment	equipment	NOUN
inlawrev-2625	363	11	was	be	AUX
inlawrev-2625	363	12	directly	directly	ADV
inlawrev-2625	363	13	used	use	VERB
inlawrev-2625	363	14	by	by	ADP
inlawrev-2625	363	15	the	the	DET
inlawrev-2625	363	16	companies	company	NOUN
inlawrev-2625	363	17	in	in	ADP
inlawrev-2625	363	18	direct	direct	ADJ
inlawrev-2625	363	19	production	production	NOUN
inlawrev-2625	363	20	,	,	PUNCT
inlawrev-2625	363	21	manufacturing	manufacturing	NOUN
inlawrev-2625	363	22	,	,	PUNCT
inlawrev-2625	363	23	mining	mining	NOUN
inlawrev-2625	363	24	,	,	PUNCT
inlawrev-2625	363	25	processing	processing	NOUN
inlawrev-2625	363	26	,	,	PUNCT
inlawrev-2625	363	27	or	or	CCONJ
inlawrev-2625	363	28	finishing	finish	VERB
inlawrev-2625	363	29	of	of	ADP
inlawrev-2625	363	30	tangible	tangible	ADJ
inlawrev-2625	363	31	personal	personal	ADJ
inlawrev-2625	363	32	property	property	NOUN
inlawrev-2625	363	33	within	within	ADP
inlawrev-2625	363	34	the	the	DET
inlawrev-2625	363	35	meaning	meaning	NOUN
inlawrev-2625	363	36	of	of	ADP
inlawrev-2625	363	37	the	the	DET
inlawrev-2625	363	38	exemption	exemption	NOUN
inlawrev-2625	363	39	.	.	PUNCT
inlawrev-2625	364	1	"^	"^	PUNCT
inlawrev-2625	364	2	in	in	ADP
inlawrev-2625	364	3	the	the	DET
inlawrev-2625	364	4	course	course	NOUN
inlawrev-2625	364	5	of	of	ADP
inlawrev-2625	364	6	explaining	explain	VERB
inlawrev-2625	364	7	its	its	PRON
inlawrev-2625	364	8	reasoning	reasoning	NOUN
inlawrev-2625	364	9	,	,	PUNCT
inlawrev-2625	364	10	the	the	DET
inlawrev-2625	364	11	supreme	supreme	PROPN
inlawrev-2625	364	12	court	court	PROPN
inlawrev-2625	364	13	defined	define	VERB
inlawrev-2625	364	14	the	the	DET
inlawrev-2625	364	15	term	term	NOUN
inlawrev-2625	364	16	"	"	PUNCT
inlawrev-2625	364	17	direct	direct	ADJ
inlawrev-2625	364	18	"	"	PUNCT
inlawrev-2625	364	19	production	production	NOUN
inlawrev-2625	364	20	:	:	PUNCT
inlawrev-2625	364	21	"	"	PUNCT
inlawrev-2625	364	22	direct	direct	ADJ
inlawrev-2625	364	23	"	"	PUNCT
inlawrev-2625	364	24	production	production	NOUN
inlawrev-2625	364	25	turned	turn	VERB
inlawrev-2625	364	26	on	on	ADP
inlawrev-2625	364	27	whether	whether	SCONJ
inlawrev-2625	364	28	or	or	CCONJ
inlawrev-2625	364	29	not	not	PART
inlawrev-2625	364	30	the	the	DET
inlawrev-2625	364	31	transportation	transportation	NOUN
inlawrev-2625	364	32	was	be	AUX
inlawrev-2625	364	33	an	an	DET
inlawrev-2625	364	34	integral	integral	ADJ
inlawrev-2625	364	35	element	element	NOUN
inlawrev-2625	364	36	in	in	ADP
inlawrev-2625	364	37	the	the	DET
inlawrev-2625	364	38	production	production	NOUN
inlawrev-2625	364	39	or	or	CCONJ
inlawrev-2625	364	40	processing	processing	NOUN
inlawrev-2625	364	41	of	of	ADP
inlawrev-2625	364	42	the	the	DET
inlawrev-2625	364	43	aggregate	aggregate	ADJ
inlawrev-2625	364	44	stone	stone	NOUN
inlawrev-2625	364	45	.	.	PUNCT
inlawrev-2625	365	1	it	it	PRON
inlawrev-2625	365	2	did	do	AUX
inlawrev-2625	365	3	not	not	PART
inlawrev-2625	365	4	matter	matter	VERB
inlawrev-2625	365	5	whether	whether	SCONJ
inlawrev-2625	365	6	any	any	DET
inlawrev-2625	365	7	transformation	transformation	NOUN
inlawrev-2625	365	8	occurred	occur	VERB
inlawrev-2625	365	9	during	during	ADP
inlawrev-2625	365	10	the	the	DET
inlawrev-2625	365	11	transportation	transportation	NOUN
inlawrev-2625	365	12	of	of	ADP
inlawrev-2625	365	13	the	the	DET
inlawrev-2625	365	14	stone	stone	NOUN
inlawrev-2625	365	15	;	;	PUNCT
inlawrev-2625	365	16	rather	rather	ADV
inlawrev-2625	365	17	,	,	PUNCT
inlawrev-2625	365	18	because	because	SCONJ
inlawrev-2625	365	19	the	the	DET
inlawrev-2625	365	20	trucks	truck	NOUN
inlawrev-2625	365	21	were	be	AUX
inlawrev-2625	365	22	"	"	PUNCT
inlawrev-2625	365	23	essential	essential	ADJ
inlawrev-2625	365	24	to	to	ADP
inlawrev-2625	365	25	the	the	DET
inlawrev-2625	365	26	achievement	achievement	NOUN
inlawrev-2625	365	27	of	of	ADP
inlawrev-2625	365	28	a	a	DET
inlawrev-2625	365	29	transformation	transformation	NOUN
inlawrev-2625	365	30	of	of	ADP
inlawrev-2625	365	31	the	the	DET
inlawrev-2625	365	32	crude	crude	ADJ
inlawrev-2625	365	33	stone	stone	NOUN
inlawrev-2625	365	34	into	into	ADP
inlawrev-2625	365	35	aggregate	aggregate	ADJ
inlawrev-2625	365	36	stone	stone	NOUN
inlawrev-2625	365	37	,	,	PUNCT
inlawrev-2625	365	38	"	"	PUNCT
inlawrev-2625	365	39	the	the	DET
inlawrev-2625	365	40	equipment	equipment	NOUN
inlawrev-2625	365	41	was	be	AUX
inlawrev-2625	365	42	used	use	VERB
inlawrev-2625	365	43	in	in	ADP
inlawrev-2625	365	44	the	the	DET
inlawrev-2625	365	45	direct	direct	ADJ
inlawrev-2625	365	46	production	production	NOUN
inlawrev-2625	365	47	.	.	PUNCT
inlawrev-2625	366	1	"^	"^	PART
inlawrev-2625	366	2	"	"	PUNCT
inlawrev-2625	366	3	h57	h57	ADJ
inlawrev-2625	366	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	366	5	at	at	ADP
inlawrev-2625	366	6	524	524	NUM
inlawrev-2625	366	7	.	.	PUNCT
inlawrev-2625	367	1	"	"	PUNCT
inlawrev-2625	367	2	'	'	PUNCT
inlawrev-2625	367	3	/cf	/cf	PUNCT
inlawrev-2625	367	4	.	.	PUNCT
inlawrev-2625	368	1	the	the	DET
inlawrev-2625	368	2	definitions	definition	NOUN
inlawrev-2625	368	3	of	of	ADP
inlawrev-2625	368	4	the	the	DET
inlawrev-2625	368	5	word	word	NOUN
inlawrev-2625	368	6	production	production	NOUN
inlawrev-2625	368	7	cited	cite	VERB
inlawrev-2625	368	8	by	by	ADP
inlawrev-2625	368	9	chief	chief	ADJ
inlawrev-2625	368	10	judge	judge	NOUN
inlawrev-2625	368	11	buchanan	buchanan	PROPN
inlawrev-2625	368	12	and	and	CCONJ
inlawrev-2625	368	13	incorporated	incorporate	VERB
inlawrev-2625	368	14	in	in	ADP
inlawrev-2625	368	15	cave	cave	NOUN
inlawrev-2625	368	16	stone	stone	NOUN
inlawrev-2625	368	17	were	be	AUX
inlawrev-2625	368	18	the	the	DET
inlawrev-2625	368	19	following	following	NOUN
inlawrev-2625	368	20	:	:	PUNCT
inlawrev-2625	368	21	'	'	PUNCT
inlawrev-2625	368	22	"	"	PUNCT
inlawrev-2625	368	23	in	in	ADP
inlawrev-2625	368	24	an	an	DET
inlawrev-2625	368	25	economic	economic	ADJ
inlawrev-2625	368	26	sense	sense	NOUN
inlawrev-2625	368	27	,	,	PUNCT
inlawrev-2625	368	28	production	production	NOUN
inlawrev-2625	368	29	includes	include	VERB
inlawrev-2625	368	30	all	all	DET
inlawrev-2625	368	31	activity	activity	NOUN
inlawrev-2625	368	32	directed	direct	VERB
inlawrev-2625	368	33	to	to	ADP
inlawrev-2625	368	34	increasing	increase	VERB
inlawrev-2625	368	35	the	the	DET
inlawrev-2625	368	36	number	number	NOUN
inlawrev-2625	368	37	of	of	ADP
inlawrev-2625	368	38	scarce	scarce	ADJ
inlawrev-2625	368	39	economic	economic	ADJ
inlawrev-2625	368	40	goods	good	NOUN
inlawrev-2625	368	41	.	.	PUNCT
inlawrev-2625	369	1	it	it	PRON
inlawrev-2625	369	2	is	be	AUX
inlawrev-2625	369	3	not	not	PART
inlawrev-2625	369	4	simply	simply	ADV
inlawrev-2625	369	5	the	the	DET
inlawrev-2625	369	6	manual	manual	NOUN
inlawrev-2625	369	7	,	,	PUNCT
inlawrev-2625	369	8	physical	physical	ADJ
inlawrev-2625	369	9	labor	labor	NOUN
inlawrev-2625	369	10	involved	involve	VERB
inlawrev-2625	369	11	in	in	ADP
inlawrev-2625	369	12	changing	change	VERB
inlawrev-2625	369	13	the	the	DET
inlawrev-2625	369	14	form	form	NOUN
inlawrev-2625	369	15	or	or	CCONJ
inlawrev-2625	369	16	utility	utility	NOUN
inlawrev-2625	369	17	of	of	ADP
inlawrev-2625	369	18	a	a	DET
inlawrev-2625	369	19	tangible	tangible	ADJ
inlawrev-2625	369	20	article	article	NOUN
inlawrev-2625	369	21	.	.	PUNCT
inlawrev-2625	369	22	.	.	PUNCT
inlawrev-2625	369	23	.	.	PUNCT
inlawrev-2625	369	24	.	.	PUNCT
inlawrev-2625	370	1	production	production	NOUN
inlawrev-2625	370	2	:	:	PUNCT
inlawrev-2625	370	3	something	something	PRON
inlawrev-2625	370	4	that	that	PRON
inlawrev-2625	370	5	is	be	AUX
inlawrev-2625	370	6	produced	produce	VERB
inlawrev-2625	370	7	naturally	naturally	ADV
inlawrev-2625	370	8	or	or	CCONJ
inlawrev-2625	370	9	as	as	ADP
inlawrev-2625	370	10	a	a	DET
inlawrev-2625	370	11	result	result	NOUN
inlawrev-2625	370	12	of	of	ADP
inlawrev-2625	370	13	labor	labor	NOUN
inlawrev-2625	370	14	and	and	CCONJ
inlawrev-2625	370	15	effort	effort	NOUN
inlawrev-2625	370	16	;	;	PUNCT
inlawrev-2625	370	17	the	the	DET
inlawrev-2625	370	18	act	act	NOUN
inlawrev-2625	370	19	or	or	CCONJ
inlawrev-2625	370	20	process	process	NOUN
inlawrev-2625	370	21	of	of	ADP
inlawrev-2625	370	22	producing	produce	VERB
inlawrev-2625	370	23	,	,	PUNCT
inlawrev-2625	370	24	bringing	bring	VERB
inlawrev-2625	370	25	forth	forth	ADV
inlawrev-2625	370	26	or	or	CCONJ
inlawrev-2625	370	27	making	making	NOUN
inlawrev-2625	370	28	;	;	PUNCT
inlawrev-2625	370	29	the	the	DET
inlawrev-2625	370	30	creation	creation	NOUN
inlawrev-2625	370	31	of	of	ADP
inlawrev-2625	370	32	utility	utility	NOUN
inlawrev-2625	370	33	,	,	PUNCT
inlawrev-2625	370	34	the	the	DET
inlawrev-2625	370	35	making	making	NOUN
inlawrev-2625	370	36	of	of	ADP
inlawrev-2625	370	37	goods	good	NOUN
inlawrev-2625	370	38	available	available	ADJ
inlawrev-2625	370	39	for	for	ADP
inlawrev-2625	370	40	human	human	ADJ
inlawrev-2625	370	41	wants	want	NOUN
inlawrev-2625	370	42	.	.	PUNCT
inlawrev-2625	370	43	'	'	PUNCT
inlawrev-2625	370	44	"	"	PUNCT
inlawrev-2625	371	1	i	i	PRON
inlawrev-2625	371	2	d.	d.	PROPN
inlawrev-2625	371	3	(	(	PUNCT
inlawrev-2625	371	4	quoting	quote	VERB
inlawrev-2625	371	5	indiana	indiana	PROPN
inlawrev-2625	371	6	dep't	dep't	NOUN
inlawrev-2625	371	7	of	of	ADP
inlawrev-2625	371	8	state	state	NOUN
inlawrev-2625	371	9	revenue	revenue	NOUN
inlawrev-2625	371	10	v.	v.	ADP
inlawrev-2625	371	11	cave	cave	PROPN
inlawrev-2625	371	12	stone	stone	PROPN
inlawrev-2625	371	13	,	,	PUNCT
inlawrev-2625	371	14	inc	inc	PROPN
inlawrev-2625	371	15	.	.	PROPN
inlawrev-2625	371	16	;	;	PUNCT
inlawrev-2625	371	17	indiana	indiana	PROPN
inlawrev-2625	371	18	dep't	dep't	PROPN
inlawrev-2625	371	19	of	of	ADP
inlawrev-2625	371	20	state	state	NOUN
inlawrev-2625	371	21	revenue	revenue	NOUN
inlawrev-2625	371	22	v.	v.	ADP
inlawrev-2625	371	23	meshberger	meshberger	NOUN
inlawrev-2625	371	24	stone	stone	PROPN
inlawrev-2625	371	25	,	,	PUNCT
inlawrev-2625	371	26	inc	inc	PROPN
inlawrev-2625	371	27	.	.	PROPN
inlawrev-2625	371	28	,	,	PUNCT
inlawrev-2625	371	29	409	409	NUM
inlawrev-2625	371	30	n.e.2d	n.e.2d	NOUN
inlawrev-2625	371	31	690	690	NUM
inlawrev-2625	371	32	,	,	PUNCT
inlawrev-2625	371	33	698	698	NUM
inlawrev-2625	371	34	(	(	PUNCT
inlawrev-2625	371	35	ind	ind	NOUN
inlawrev-2625	371	36	.	.	PUNCT
inlawrev-2625	372	1	ct	ct	PROPN
inlawrev-2625	372	2	.	.	PUNCT
inlawrev-2625	373	1	app	app	PROPN
inlawrev-2625	373	2	.	.	PROPN
inlawrev-2625	373	3	1980	1980	NUM
inlawrev-2625	373	4	)	)	PUNCT
inlawrev-2625	374	1	(	(	PUNCT
inlawrev-2625	374	2	buchanan	buchanan	PROPN
inlawrev-2625	374	3	,	,	PUNCT
inlawrev-2625	374	4	c.j	c.j	PROPN
inlawrev-2625	374	5	.	.	PROPN
inlawrev-2625	374	6	,	,	PUNCT
inlawrev-2625	374	7	concurring	concur	VERB
inlawrev-2625	374	8	in	in	ADP
inlawrev-2625	374	9	part	part	NOUN
inlawrev-2625	374	10	and	and	CCONJ
inlawrev-2625	374	11	dissenting	dissent	VERB
inlawrev-2625	374	12	in	in	ADP
inlawrev-2625	374	13	part	part	NOUN
inlawrev-2625	374	14	)	)	PUNCT
inlawrev-2625	374	15	(	(	PUNCT
inlawrev-2625	374	16	quoting	quote	VERB
inlawrev-2625	374	17	borden	borden	PROPN
inlawrev-2625	374	18	co.	co.	PROPN
inlawrev-2625	375	1	v.	v.	ADP
inlawrev-2625	375	2	borella	borella	PROPN
inlawrev-2625	375	3	,	,	PUNCT
inlawrev-2625	375	4	325	325	NUM
inlawrev-2625	375	5	u.s	u.s	PROPN
inlawrev-2625	375	6	.	.	PROPN
inlawrev-2625	375	7	679	679	NUM
inlawrev-2625	375	8	,	,	PUNCT
inlawrev-2625	375	9	683	683	NUM
inlawrev-2625	375	10	(	(	PUNCT
inlawrev-2625	375	11	1945	1945	NUM
inlawrev-2625	375	12	)	)	PUNCT
inlawrev-2625	375	13	;	;	PUNCT
inlawrev-2625	375	14	webster	webster	PROPN
inlawrev-2625	375	15	's	's	PART
inlawrev-2625	375	16	tmrd	tmrd	ADJ
inlawrev-2625	375	17	law	law	NOUN
inlawrev-2625	375	18	int'l	int'l	ADP
inlawrev-2625	375	19	dictionary	dictionary	ADJ
inlawrev-2625	375	20	1810	1810	NUM
inlawrev-2625	375	21	(	(	PUNCT
inlawrev-2625	375	22	unabridged	unabridged	PROPN
inlawrev-2625	375	23	ed	ed	NOUN
inlawrev-2625	375	24	.	.	PROPN
inlawrev-2625	375	25	1971	1971	NUM
inlawrev-2625	375	26	)	)	PUNCT
inlawrev-2625	375	27	,	,	PUNCT
inlawrev-2625	375	28	cave	cave	NOUN
inlawrev-2625	375	29	stone	stone	NOUN
inlawrev-2625	375	30	vacated	vacate	VERB
inlawrev-2625	375	31	,	,	PUNCT
inlawrev-2625	375	32	457	457	NUM
inlawrev-2625	375	33	n.e.2d	n.e.2d	NOUN
inlawrev-2625	375	34	520	520	NUM
inlawrev-2625	375	35	(	(	PUNCT
inlawrev-2625	375	36	ind	ind	NOUN
inlawrev-2625	375	37	.	.	PUNCT
inlawrev-2625	375	38	1983	1983	NUM
inlawrev-2625	375	39	)	)	PUNCT
inlawrev-2625	375	40	)	)	PUNCT
inlawrev-2625	375	41	.	.	PUNCT
inlawrev-2625	376	1	"	"	PUNCT
inlawrev-2625	376	2	m57	m57	PROPN
inlawrev-2625	376	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	376	4	at	at	ADP
inlawrev-2625	376	5	527	527	NUM
inlawrev-2625	376	6	.	.	PUNCT
inlawrev-2625	376	7	''	''	PUNCT
inlawrev-2625	377	1	'	'	PUNCT
inlawrev-2625	377	2	i	i	PRON
inlawrev-2625	377	3	d.	d.	PROPN
inlawrev-2625	377	4	'	'	PROPN
inlawrev-2625	377	5	"	"	PUNCT
inlawrev-2625	377	6	i	i	PROPN
inlawrev-2625	377	7	d.	d.	PROPN
inlawrev-2625	377	8	'	'	PROPN
inlawrev-2625	377	9	"	"	PUNCT
inlawrev-2625	377	10	i	i	PRON
inlawrev-2625	377	11	d.	d.	PROPN
inlawrev-2625	377	12	1985	1985	NUM
inlawrev-2625	377	13	]	]	PUNCT
inlawrev-2625	377	14	survey	survey	NOUN
inlawrev-2625	377	15	—	—	PUNCT
inlawrev-2625	377	16	taxation	taxation	NOUN
inlawrev-2625	377	17	'	'	NUM
inlawrev-2625	377	18	405	405	NUM
inlawrev-2625	377	19	while	while	SCONJ
inlawrev-2625	377	20	the	the	DET
inlawrev-2625	377	21	supreme	supreme	PROPN
inlawrev-2625	377	22	court	court	PROPN
inlawrev-2625	377	23	spent	spend	VERB
inlawrev-2625	377	24	much	much	ADJ
inlawrev-2625	377	25	time	time	NOUN
inlawrev-2625	377	26	defining	define	VERB
inlawrev-2625	377	27	and	and	CCONJ
inlawrev-2625	377	28	explaining	explain	VERB
inlawrev-2625	377	29	the	the	DET
inlawrev-2625	377	30	term	term	NOUN
inlawrev-2625	377	31	''	''	PUNCT
inlawrev-2625	377	32	direct	direct	ADJ
inlawrev-2625	377	33	production	production	NOUN
inlawrev-2625	377	34	,	,	PUNCT
inlawrev-2625	377	35	"	"	PUNCT
inlawrev-2625	377	36	it	it	PRON
inlawrev-2625	377	37	gave	give	VERB
inlawrev-2625	377	38	only	only	ADV
inlawrev-2625	377	39	a	a	DET
inlawrev-2625	377	40	cursory	cursory	NOUN
inlawrev-2625	377	41	review	review	NOUN
inlawrev-2625	377	42	to	to	ADP
inlawrev-2625	377	43	the	the	DET
inlawrev-2625	377	44	pharse	pharse	NOUN
inlawrev-2625	377	45	"	"	PUNCT
inlawrev-2625	377	46	directly	directly	ADV
inlawrev-2625	377	47	used	use	VERB
inlawrev-2625	377	48	by	by	ADP
inlawrev-2625	377	49	the	the	DET
inlawrev-2625	377	50	purchasers	purchaser	NOUN
inlawrev-2625	377	51	"	"	PUNCT
inlawrev-2625	377	52	:	:	PUNCT
inlawrev-2625	377	53	the	the	DET
inlawrev-2625	377	54	statute	statute	NOUN
inlawrev-2625	377	55	provides	provide	VERB
inlawrev-2625	377	56	that	that	SCONJ
inlawrev-2625	377	57	the	the	DET
inlawrev-2625	377	58	manufacturing	manufacturing	NOUN
inlawrev-2625	377	59	machinery	machinery	NOUN
inlawrev-2625	377	60	,	,	PUNCT
inlawrev-2625	377	61	tools	tool	NOUN
inlawrev-2625	377	62	and	and	CCONJ
inlawrev-2625	377	63	equipment	equipment	NOUN
inlawrev-2625	377	64	,	,	PUNCT
inlawrev-2625	377	65	in	in	ADP
inlawrev-2625	377	66	order	order	NOUN
inlawrev-2625	377	67	to	to	PART
inlawrev-2625	377	68	be	be	AUX
inlawrev-2625	377	69	exempt	exempt	ADJ
inlawrev-2625	377	70	,	,	PUNCT
inlawrev-2625	377	71	must	must	AUX
inlawrev-2625	377	72	(	(	PUNCT
inlawrev-2625	377	73	1	1	X
inlawrev-2625	377	74	)	)	PUNCT
inlawrev-2625	377	75	be	be	AUX
inlawrev-2625	377	76	directly	directly	ADV
inlawrev-2625	377	77	used	use	VERB
inlawrev-2625	377	78	by	by	ADP
inlawrev-2625	377	79	the	the	DET
inlawrev-2625	377	80	purchaser	purchaser	NOUN
inlawrev-2625	377	81	and	and	CCONJ
inlawrev-2625	377	82	(	(	PUNCT
inlawrev-2625	377	83	2	2	X
inlawrev-2625	377	84	)	)	PUNCT
inlawrev-2625	377	85	be	be	AUX
inlawrev-2625	377	86	used	use	VERB
inlawrev-2625	377	87	in	in	ADP
inlawrev-2625	377	88	the	the	DET
inlawrev-2625	377	89	direct	direct	ADJ
inlawrev-2625	377	90	production	production	NOUN
inlawrev-2625	377	91	,	,	PUNCT
inlawrev-2625	377	92	manufacture	manufacture	NOUN
inlawrev-2625	377	93	,	,	PUNCT
inlawrev-2625	377	94	fabrication	fabrication	NOUN
inlawrev-2625	377	95	,	,	PUNCT
inlawrev-2625	377	96	assembly	assembly	NOUN
inlawrev-2625	377	97	,	,	PUNCT
inlawrev-2625	377	98	extraction	extraction	NOUN
inlawrev-2625	377	99	,	,	PUNCT
inlawrev-2625	377	100	mining	mining	NOUN
inlawrev-2625	377	101	,	,	PUNCT
inlawrev-2625	377	102	processing	processing	NOUN
inlawrev-2625	377	103	,	,	PUNCT
inlawrev-2625	377	104	refining	refining	NOUN
inlawrev-2625	377	105	or	or	CCONJ
inlawrev-2625	377	106	finishing	finishing	NOUN
inlawrev-2625	377	107	of	of	ADP
inlawrev-2625	377	108	tangible	tangible	ADJ
inlawrev-2625	377	109	personal	personal	ADJ
inlawrev-2625	377	110	property	property	NOUN
inlawrev-2625	377	111	.	.	PUNCT
inlawrev-2625	378	1	in	in	ADP
inlawrev-2625	378	2	the	the	DET
inlawrev-2625	378	3	present	present	ADJ
inlawrev-2625	378	4	case	case	NOUN
inlawrev-2625	378	5	,	,	PUNCT
inlawrev-2625	378	6	the	the	DET
inlawrev-2625	378	7	transportation	transportation	NOUN
inlawrev-2625	378	8	equipment	equipment	NOUN
inlawrev-2625	378	9	in	in	ADP
inlawrev-2625	378	10	question	question	NOUN
inlawrev-2625	378	11	was	be	AUX
inlawrev-2625	378	12	directly	directly	ADV
inlawrev-2625	378	13	used	use	VERB
inlawrev-2625	378	14	by	by	ADP
inlawrev-2625	378	15	the	the	DET
inlawrev-2625	378	16	purchaser	purchaser	NOUN
inlawrev-2625	378	17	,	,	PUNCT
inlawrev-2625	378	18	not	not	PART
inlawrev-2625	378	19	some	some	DET
inlawrev-2625	378	20	other	other	ADJ
inlawrev-2625	378	21	entity	entity	NOUN
inlawrev-2625	378	22	,	,	PUNCT
inlawrev-2625	378	23	and	and	CCONJ
inlawrev-2625	378	24	it	it	PRON
inlawrev-2625	378	25	was	be	AUX
inlawrev-2625	378	26	used	use	VERB
inlawrev-2625	378	27	in	in	ADP
inlawrev-2625	378	28	the	the	DET
inlawrev-2625	378	29	direct	direct	ADJ
inlawrev-2625	378	30	production	production	NOUN
inlawrev-2625	378	31	and	and	CCONJ
inlawrev-2625	378	32	processing	processing	NOUN
inlawrev-2625	378	33	of	of	ADP
inlawrev-2625	378	34	crude	crude	ADJ
inlawrev-2625	378	35	stone	stone	NOUN
inlawrev-2625	378	36	into	into	ADP
inlawrev-2625	378	37	aggregate	aggregate	ADJ
inlawrev-2625	378	38	stonej	stonej	NOUN
inlawrev-2625	378	39	'	'	PUNCT
inlawrev-2625	378	40	^	^	PUNCT
inlawrev-2625	378	41	the	the	DET
inlawrev-2625	378	42	supreme	supreme	PROPN
inlawrev-2625	378	43	court	court	PROPN
inlawrev-2625	378	44	appears	appear	VERB
inlawrev-2625	378	45	to	to	PART
inlawrev-2625	378	46	have	have	AUX
inlawrev-2625	378	47	changed	change	VERB
inlawrev-2625	378	48	the	the	DET
inlawrev-2625	378	49	"	"	PUNCT
inlawrev-2625	378	50	double	double	ADJ
inlawrev-2625	378	51	direct	direct	ADJ
inlawrev-2625	378	52	"	"	PUNCT
inlawrev-2625	378	53	test	test	NOUN
inlawrev-2625	378	54	to	to	ADP
inlawrev-2625	378	55	a	a	DET
inlawrev-2625	378	56	single	single	ADJ
inlawrev-2625	378	57	direct	direct	ADJ
inlawrev-2625	378	58	test	test	NOUN
inlawrev-2625	378	59	by	by	ADP
inlawrev-2625	378	60	defining	define	VERB
inlawrev-2625	378	61	"	"	PUNCT
inlawrev-2625	378	62	directly	directly	ADV
inlawrev-2625	378	63	used	use	VERB
inlawrev-2625	378	64	by	by	ADP
inlawrev-2625	378	65	the	the	DET
inlawrev-2625	378	66	purchaser	purchaser	NOUN
inlawrev-2625	378	67	"	"	PUNCT
inlawrev-2625	378	68	as	as	SCONJ
inlawrev-2625	378	69	used	use	VERB
inlawrev-2625	378	70	by	by	ADP
inlawrev-2625	378	71	the	the	DET
inlawrev-2625	378	72	purchaser	purchaser	NOUN
inlawrev-2625	378	73	and	and	CCONJ
inlawrev-2625	378	74	"	"	PUNCT
inlawrev-2625	378	75	not	not	PART
inlawrev-2625	378	76	some	some	DET
inlawrev-2625	378	77	other	other	ADJ
inlawrev-2625	378	78	entity	entity	NOUN
inlawrev-2625	378	79	.	.	PUNCT
inlawrev-2625	378	80	"	"	PUNCT
inlawrev-2625	379	1	the	the	DET
inlawrev-2625	379	2	court	court	NOUN
inlawrev-2625	379	3	followed	follow	VERB
inlawrev-2625	379	4	its	its	PRON
inlawrev-2625	379	5	conclusion	conclusion	NOUN
inlawrev-2625	379	6	with	with	ADP
inlawrev-2625	379	7	a	a	DET
inlawrev-2625	379	8	review	review	NOUN
inlawrev-2625	379	9	of	of	ADP
inlawrev-2625	379	10	the	the	DET
inlawrev-2625	379	11	various	various	ADJ
inlawrev-2625	379	12	indiana	indiana	PROPN
inlawrev-2625	379	13	appellate	appellate	PROPN
inlawrev-2625	379	14	court	court	NOUN
inlawrev-2625	379	15	decisions	decision	NOUN
inlawrev-2625	379	16	which	which	PRON
inlawrev-2625	379	17	have	have	AUX
inlawrev-2625	379	18	interpreted	interpret	VERB
inlawrev-2625	379	19	this	this	DET
inlawrev-2625	379	20	exemption	exemption	NOUN
inlawrev-2625	379	21	.	.	PUNCT
inlawrev-2625	380	1	^^^	^^^	NOUN
inlawrev-2625	380	2	a	a	DET
inlawrev-2625	380	3	look	look	NOUN
inlawrev-2625	380	4	at	at	ADP
inlawrev-2625	380	5	each	each	PRON
inlawrev-2625	380	6	of	of	ADP
inlawrev-2625	380	7	these	these	DET
inlawrev-2625	380	8	cases	case	NOUN
inlawrev-2625	380	9	reviewed	review	VERB
inlawrev-2625	380	10	by	by	ADP
inlawrev-2625	380	11	the	the	DET
inlawrev-2625	380	12	indiana	indiana	PROPN
inlawrev-2625	380	13	supreme	supreme	PROPN
inlawrev-2625	380	14	court	court	PROPN
inlawrev-2625	380	15	is	be	AUX
inlawrev-2625	380	16	instructive	instructive	ADJ
inlawrev-2625	380	17	because	because	SCONJ
inlawrev-2625	380	18	it	it	PRON
inlawrev-2625	380	19	indicates	indicate	VERB
inlawrev-2625	380	20	the	the	DET
inlawrev-2625	380	21	supreme	supreme	PROPN
inlawrev-2625	380	22	court	court	PROPN
inlawrev-2625	380	23	's	's	PART
inlawrev-2625	380	24	analysis	analysis	NOUN
inlawrev-2625	380	25	in	in	ADP
inlawrev-2625	380	26	other	other	ADJ
inlawrev-2625	380	27	factual	factual	ADJ
inlawrev-2625	380	28	settings	setting	NOUN
inlawrev-2625	380	29	.	.	PUNCT
inlawrev-2625	381	1	one	one	NUM
inlawrev-2625	381	2	case	case	NOUN
inlawrev-2625	381	3	discussed	discuss	VERB
inlawrev-2625	381	4	in	in	ADP
inlawrev-2625	381	5	cave	cave	NOUN
inlawrev-2625	381	6	stone	stone	NOUN
inlawrev-2625	381	7	was	be	AUX
inlawrev-2625	381	8	department	department	NOUN
inlawrev-2625	381	9	of	of	ADP
inlawrev-2625	381	10	revenue	revenue	PROPN
inlawrev-2625	381	11	v.	v.	PROPN
inlawrev-2625	381	12	united	united	PROPN
inlawrev-2625	381	13	states	states	PROPN
inlawrev-2625	381	14	steel	steel	PROPN
inlawrev-2625	381	15	corp.^^^	corp.^^^	PROPN
inlawrev-2625	381	16	the	the	DET
inlawrev-2625	381	17	court	court	NOUN
inlawrev-2625	381	18	found	find	VERB
inlawrev-2625	381	19	the	the	DET
inlawrev-2625	381	20	united	united	PROPN
inlawrev-2625	381	21	states	states	PROPN
inlawrev-2625	381	22	steel	steel	NOUN
inlawrev-2625	381	23	analysis	analysis	NOUN
inlawrev-2625	381	24	was	be	AUX
inlawrev-2625	381	25	correct	correct	ADJ
inlawrev-2625	381	26	in	in	ADP
inlawrev-2625	381	27	interpreting	interpret	VERB
inlawrev-2625	381	28	that	that	SCONJ
inlawrev-2625	381	29	"	"	PUNCT
inlawrev-2625	381	30	direct	direct	ADJ
inlawrev-2625	381	31	"	"	PUNCT
inlawrev-2625	381	32	production	production	NOUN
inlawrev-2625	381	33	requires	require	VERB
inlawrev-2625	381	34	the	the	DET
inlawrev-2625	381	35	equipment	equipment	NOUN
inlawrev-2625	381	36	in	in	ADP
inlawrev-2625	381	37	question	question	NOUN
inlawrev-2625	381	38	to	to	PART
inlawrev-2625	381	39	have	have	AUX
inlawrev-2625	381	40	an	an	DET
inlawrev-2625	381	41	"	"	PUNCT
inlawrev-2625	381	42	'	'	PUNCT
inlawrev-2625	381	43	immediate	immediate	ADJ
inlawrev-2625	381	44	link	link	NOUN
inlawrev-2625	381	45	with	with	ADP
inlawrev-2625	381	46	the	the	DET
inlawrev-2625	381	47	product	product	NOUN
inlawrev-2625	381	48	being	be	AUX
inlawrev-2625	381	49	produced	produce	VERB
inlawrev-2625	381	50	.	.	PUNCT
inlawrev-2625	382	1	"	"	PUNCT
inlawrev-2625	382	2	''	''	PUNCT
inlawrev-2625	382	3	^^	^^	CCONJ
inlawrev-2625	382	4	the	the	DET
inlawrev-2625	382	5	supreme	supreme	PROPN
inlawrev-2625	382	6	court	court	PROPN
inlawrev-2625	382	7	also	also	ADV
inlawrev-2625	382	8	noted	note	VERB
inlawrev-2625	382	9	that	that	SCONJ
inlawrev-2625	382	10	the	the	DET
inlawrev-2625	382	11	united	united	PROPN
inlawrev-2625	382	12	states	states	PROPN
inlawrev-2625	382	13	steel	steel	NOUN
inlawrev-2625	382	14	analysis	analysis	NOUN
inlawrev-2625	382	15	correctly	correctly	ADV
inlawrev-2625	382	16	concluded	conclude	VERB
inlawrev-2625	382	17	that	that	SCONJ
inlawrev-2625	382	18	the	the	DET
inlawrev-2625	382	19	focus	focus	NOUN
inlawrev-2625	382	20	should	should	AUX
inlawrev-2625	382	21	be	be	AUX
inlawrev-2625	382	22	on	on	ADP
inlawrev-2625	382	23	whether	whether	SCONJ
inlawrev-2625	382	24	the	the	DET
inlawrev-2625	382	25	equipment	equipment	NOUN
inlawrev-2625	382	26	was	be	AUX
inlawrev-2625	382	27	an	an	DET
inlawrev-2625	382	28	'	'	PUNCT
inlawrev-2625	382	29	"	"	PUNCT
inlawrev-2625	382	30	integral	integral	ADJ
inlawrev-2625	382	31	part	part	NOUN
inlawrev-2625	382	32	of	of	ADP
inlawrev-2625	382	33	manufacturing	manufacturing	NOUN
inlawrev-2625	382	34	and	and	CCONJ
inlawrev-2625	382	35	operates	operate	VERB
inlawrev-2625	382	36	directly	directly	ADV
inlawrev-2625	382	37	on	on	ADP
inlawrev-2625	382	38	the	the	DET
inlawrev-2625	382	39	product	product	NOUN
inlawrev-2625	382	40	during	during	ADP
inlawrev-2625	382	41	production	production	NOUN
inlawrev-2625	382	42	.	.	PUNCT
inlawrev-2625	383	1	"	"	PUNCT
inlawrev-2625	383	2	'	'	PUNCT
inlawrev-2625	383	3	^^3	^^3	PROPN
inlawrev-2625	383	4	jj^^	jj^^	PROPN
inlawrev-2625	383	5	supreme	supreme	PROPN
inlawrev-2625	383	6	court	court	PROPN
inlawrev-2625	383	7	stated	state	VERB
inlawrev-2625	383	8	that	that	SCONJ
inlawrev-2625	383	9	it	it	PRON
inlawrev-2625	383	10	had	have	AUX
inlawrev-2625	383	11	been	be	AUX
inlawrev-2625	383	12	held	hold	VERB
inlawrev-2625	383	13	in	in	ADP
inlawrev-2625	383	14	united	united	PROPN
inlawrev-2625	383	15	states	states	PROPN
inlawrev-2625	383	16	steel	steel	PROPN
inlawrev-2625	383	17	that	that	SCONJ
inlawrev-2625	383	18	safety	safety	NOUN
inlawrev-2625	383	19	equipment	equipment	NOUN
inlawrev-2625	383	20	was	be	AUX
inlawrev-2625	383	21	essential	essential	ADJ
inlawrev-2625	383	22	,	,	PUNCT
inlawrev-2625	383	23	integral	integral	ADJ
inlawrev-2625	383	24	,	,	PUNCT
inlawrev-2625	383	25	and	and	CCONJ
inlawrev-2625	383	26	in	in	ADP
inlawrev-2625	383	27	direct	direct	ADJ
inlawrev-2625	383	28	production	production	NOUN
inlawrev-2625	383	29	,	,	PUNCT
inlawrev-2625	383	30	for	for	SCONJ
inlawrev-2625	383	31	the	the	DET
inlawrev-2625	383	32	employees	employee	NOUN
inlawrev-2625	383	33	could	could	AUX
inlawrev-2625	383	34	not	not	PART
inlawrev-2625	383	35	complete	complete	VERB
inlawrev-2625	383	36	the	the	DET
inlawrev-2625	383	37	production	production	NOUN
inlawrev-2625	383	38	process	process	NOUN
inlawrev-2625	383	39	without	without	ADP
inlawrev-2625	383	40	the	the	DET
inlawrev-2625	383	41	equipment	equipment	NOUN
inlawrev-2625	383	42	.	.	PUNCT
inlawrev-2625	384	1	^^4	^^4	NOUN
inlawrev-2625	384	2	the	the	DET
inlawrev-2625	384	3	court	court	NOUN
inlawrev-2625	384	4	in	in	ADP
inlawrev-2625	384	5	cave	cave	NOUN
inlawrev-2625	384	6	stone	stone	NOUN
inlawrev-2625	384	7	also	also	ADV
inlawrev-2625	384	8	affirmed	affirm	VERB
inlawrev-2625	384	9	the	the	DET
inlawrev-2625	384	10	analysis	analysis	NOUN
inlawrev-2625	384	11	in	in	ADP
inlawrev-2625	384	12	indiana	indiana	PROPN
inlawrev-2625	384	13	department	department	PROPN
inlawrev-2625	384	14	of	of	ADP
inlawrev-2625	384	15	state	state	PROPN
inlawrev-2625	384	16	revenue	revenue	NOUN
inlawrev-2625	384	17	v.	v.	ADP
inlawrev-2625	384	18	american	american	ADJ
inlawrev-2625	384	19	dairy	dairy	NOUN
inlawrev-2625	384	20	of	of	ADP
inlawrev-2625	384	21	evansville	evansville	PROPN
inlawrev-2625	384	22	,	,	PUNCT
inlawrev-2625	384	23	inc.^^^	inc.^^^	PROPN
inlawrev-2625	384	24	in	in	ADP
inlawrev-2625	384	25	american	american	ADJ
inlawrev-2625	384	26	dairy	dairy	NOUN
inlawrev-2625	384	27	it	it	PRON
inlawrev-2625	384	28	was	be	AUX
inlawrev-2625	384	29	held	hold	VERB
inlawrev-2625	384	30	that	that	SCONJ
inlawrev-2625	384	31	milk	milk	NOUN
inlawrev-2625	384	32	cans	can	NOUN
inlawrev-2625	384	33	used	use	VERB
inlawrev-2625	384	34	to	to	PART
inlawrev-2625	384	35	hold	hold	VERB
inlawrev-2625	384	36	,	,	PUNCT
inlawrev-2625	384	37	measure	measure	NOUN
inlawrev-2625	384	38	,	,	PUNCT
inlawrev-2625	384	39	and	and	CCONJ
inlawrev-2625	384	40	convey	convey	VERB
inlawrev-2625	384	41	raw	raw	ADJ
inlawrev-2625	384	42	materials	material	NOUN
inlawrev-2625	384	43	were	be	AUX
inlawrev-2625	384	44	available	available	ADJ
inlawrev-2625	384	45	for	for	ADP
inlawrev-2625	384	46	exemption	exemption	NOUN
inlawrev-2625	384	47	from	from	ADP
inlawrev-2625	384	48	the	the	DET
inlawrev-2625	384	49	sales	sale	NOUN
inlawrev-2625	384	50	"	"	PUNCT
inlawrev-2625	384	51	'	'	VERB
inlawrev-2625	384	52	m	m	VERB
inlawrev-2625	384	53	at	at	ADP
inlawrev-2625	384	54	525	525	NUM
inlawrev-2625	384	55	(	(	PUNCT
inlawrev-2625	384	56	emphasis	emphasis	NOUN
inlawrev-2625	384	57	added	add	VERB
inlawrev-2625	384	58	)	)	PUNCT
inlawrev-2625	384	59	.	.	PUNCT
inlawrev-2625	385	1	•^	•^	NOUN
inlawrev-2625	385	2	°	°	NOUN
inlawrev-2625	385	3	m	m	VERB
inlawrev-2625	385	4	at	at	ADP
inlawrev-2625	385	5	525	525	NUM
inlawrev-2625	385	6	-	-	SYM
inlawrev-2625	385	7	26	26	NUM
inlawrev-2625	385	8	'	'	NUM
inlawrev-2625	385	9	^'425	^'425	NUM
inlawrev-2625	385	10	n.e.2d	n.e.2d	NOUN
inlawrev-2625	385	11	659	659	NUM
inlawrev-2625	385	12	(	(	PUNCT
inlawrev-2625	385	13	ind	ind	NOUN
inlawrev-2625	385	14	.	.	PUNCT
inlawrev-2625	386	1	ct	ct	PROPN
inlawrev-2625	386	2	.	.	PUNCT
inlawrev-2625	387	1	app	app	PROPN
inlawrev-2625	387	2	.	.	PROPN
inlawrev-2625	387	3	1981	1981	NUM
inlawrev-2625	387	4	)	)	PUNCT
inlawrev-2625	387	5	.	.	PUNCT
inlawrev-2625	388	1	'	'	PUNCT
inlawrev-2625	388	2	^^57	^^57	PRON
inlawrev-2625	389	1	n.e.2d	n.e.2d	NOUN
inlawrev-2625	389	2	at	at	ADP
inlawrev-2625	389	3	525	525	NUM
inlawrev-2625	389	4	(	(	PUNCT
inlawrev-2625	389	5	quoting	quote	VERB
inlawrev-2625	389	6	department	department	NOUN
inlawrev-2625	389	7	of	of	ADP
inlawrev-2625	389	8	revenue	revenue	PROPN
inlawrev-2625	389	9	v.	v.	PROPN
inlawrev-2625	389	10	united	united	PROPN
inlawrev-2625	389	11	states	states	PROPN
inlawrev-2625	389	12	steel	steel	PROPN
inlawrev-2625	389	13	corp	corp	PROPN
inlawrev-2625	389	14	.	.	PROPN
inlawrev-2625	389	15	,	,	PUNCT
inlawrev-2625	389	16	425	425	NUM
inlawrev-2625	389	17	n.e.2d	n.e.2d	NOUN
inlawrev-2625	389	18	659	659	NUM
inlawrev-2625	389	19	,	,	PUNCT
inlawrev-2625	389	20	662	662	NUM
inlawrev-2625	389	21	(	(	PUNCT
inlawrev-2625	389	22	ind	ind	NOUN
inlawrev-2625	389	23	.	.	PUNCT
inlawrev-2625	390	1	ct	ct	PROPN
inlawrev-2625	390	2	.	.	PUNCT
inlawrev-2625	391	1	app	app	PROPN
inlawrev-2625	391	2	.	.	PROPN
inlawrev-2625	391	3	1981	1981	NUM
inlawrev-2625	391	4	)	)	PUNCT
inlawrev-2625	391	5	)	)	PUNCT
inlawrev-2625	391	6	.	.	PUNCT
inlawrev-2625	392	1	'	'	PUNCT
inlawrev-2625	392	2	"	"	PUNCT
inlawrev-2625	392	3	457	457	NUM
inlawrev-2625	392	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	392	5	at	at	ADP
inlawrev-2625	392	6	525	525	NUM
inlawrev-2625	392	7	(	(	PUNCT
inlawrev-2625	392	8	quoting	quote	VERB
inlawrev-2625	392	9	department	department	NOUN
inlawrev-2625	392	10	of	of	ADP
inlawrev-2625	392	11	revenue	revenue	PROPN
inlawrev-2625	392	12	v.	v.	PROPN
inlawrev-2625	392	13	united	united	PROPN
inlawrev-2625	392	14	states	states	PROPN
inlawrev-2625	392	15	steel	steel	PROPN
inlawrev-2625	392	16	corp	corp	PROPN
inlawrev-2625	392	17	.	.	PROPN
inlawrev-2625	392	18	,	,	PUNCT
inlawrev-2625	392	19	425	425	NUM
inlawrev-2625	392	20	n.e.2d	n.e.2d	NOUN
inlawrev-2625	392	21	659	659	NUM
inlawrev-2625	392	22	,	,	PUNCT
inlawrev-2625	392	23	664	664	NUM
inlawrev-2625	392	24	(	(	PUNCT
inlawrev-2625	392	25	ind	ind	NOUN
inlawrev-2625	392	26	.	.	PUNCT
inlawrev-2625	393	1	ct	ct	PROPN
inlawrev-2625	393	2	.	.	PUNCT
inlawrev-2625	394	1	app	app	PROPN
inlawrev-2625	394	2	.	.	PROPN
inlawrev-2625	394	3	1981	1981	NUM
inlawrev-2625	394	4	)	)	PUNCT
inlawrev-2625	394	5	)	)	PUNCT
inlawrev-2625	394	6	.	.	PUNCT
inlawrev-2625	395	1	'	'	PUNCT
inlawrev-2625	395	2	m57	m57	PROPN
inlawrev-2625	395	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	395	4	at	at	ADP
inlawrev-2625	395	5	525	525	NUM
inlawrev-2625	395	6	.	.	PUNCT
inlawrev-2625	396	1	•^167	•^167	PROPN
inlawrev-2625	396	2	ind	ind	PROPN
inlawrev-2625	396	3	.	.	PUNCT
inlawrev-2625	397	1	app	app	PROPN
inlawrev-2625	397	2	.	.	PROPN
inlawrev-2625	398	1	367	367	NUM
inlawrev-2625	398	2	,	,	PUNCT
inlawrev-2625	398	3	338	338	NUM
inlawrev-2625	398	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	398	5	698	698	NUM
inlawrev-2625	398	6	(	(	PUNCT
inlawrev-2625	398	7	1975	1975	NUM
inlawrev-2625	398	8	)	)	PUNCT
inlawrev-2625	398	9	,	,	PUNCT
inlawrev-2625	398	10	transfer	transfer	NOUN
inlawrev-2625	398	11	denied	deny	VERB
inlawrev-2625	398	12	,	,	PUNCT
inlawrev-2625	398	13	july	july	PROPN
inlawrev-2625	398	14	14	14	NUM
inlawrev-2625	398	15	,	,	PUNCT
inlawrev-2625	398	16	1976	1976	NUM
inlawrev-2625	398	17	.	.	PUNCT
inlawrev-2625	399	1	406	406	NUM
inlawrev-2625	399	2	indiana	indiana	PROPN
inlawrev-2625	399	3	law	law	PROPN
inlawrev-2625	399	4	review	review	NOUN
inlawrev-2625	399	5	[	[	X
inlawrev-2625	399	6	vol	vol	NOUN
inlawrev-2625	399	7	.	.	PUNCT
inlawrev-2625	399	8	18:389	18:389	NUM
inlawrev-2625	399	9	tax	tax	NOUN
inlawrev-2625	399	10	.	.	PUNCT
inlawrev-2625	400	1	'^^	'^^	PROPN
inlawrev-2625	400	2	in	in	ADP
inlawrev-2625	400	3	cave	cave	PROPN
inlawrev-2625	400	4	stone	stone	NOUN
inlawrev-2625	400	5	,	,	PUNCT
inlawrev-2625	400	6	the	the	DET
inlawrev-2625	400	7	supreme	supreme	PROPN
inlawrev-2625	400	8	court	court	PROPN
inlawrev-2625	400	9	stated	state	VERB
inlawrev-2625	400	10	that	that	SCONJ
inlawrev-2625	400	11	the	the	DET
inlawrev-2625	400	12	majority	majority	NOUN
inlawrev-2625	400	13	of	of	ADP
inlawrev-2625	400	14	the	the	DET
inlawrev-2625	400	15	appellate	appellate	ADJ
inlawrev-2625	400	16	court	court	NOUN
inlawrev-2625	400	17	had	have	AUX
inlawrev-2625	400	18	incorrectly	incorrectly	ADV
inlawrev-2625	400	19	distinguished	distinguish	VERB
inlawrev-2625	400	20	american	american	ADJ
inlawrev-2625	400	21	dairy	dairy	NOUN
inlawrev-2625	400	22	on	on	ADP
inlawrev-2625	400	23	the	the	DET
inlawrev-2625	400	24	ground	ground	NOUN
inlawrev-2625	400	25	that	that	SCONJ
inlawrev-2625	400	26	the	the	DET
inlawrev-2625	400	27	processing	processing	NOUN
inlawrev-2625	400	28	of	of	ADP
inlawrev-2625	400	29	the	the	DET
inlawrev-2625	400	30	milk	milk	NOUN
inlawrev-2625	400	31	occurred	occur	VERB
inlawrev-2625	400	32	while	while	SCONJ
inlawrev-2625	400	33	the	the	DET
inlawrev-2625	400	34	milk	milk	NOUN
inlawrev-2625	400	35	was	be	AUX
inlawrev-2625	400	36	in	in	ADP
inlawrev-2625	400	37	the	the	DET
inlawrev-2625	400	38	cans	can	NOUN
inlawrev-2625	400	39	while	while	SCONJ
inlawrev-2625	400	40	no	no	DET
inlawrev-2625	400	41	processing	processing	NOUN
inlawrev-2625	400	42	of	of	ADP
inlawrev-2625	400	43	the	the	DET
inlawrev-2625	400	44	stone	stone	NOUN
inlawrev-2625	400	45	occurred	occur	VERB
inlawrev-2625	400	46	during	during	ADP
inlawrev-2625	400	47	transport	transport	NOUN
inlawrev-2625	400	48	in	in	ADP
inlawrev-2625	400	49	cave	cave	NOUN
inlawrev-2625	400	50	stone	stone	NOUN
inlawrev-2625	400	51	.	.	PUNCT
inlawrev-2625	401	1	^^^	^^^	ADP
inlawrev-2625	401	2	the	the	DET
inlawrev-2625	401	3	supreme	supreme	PROPN
inlawrev-2625	401	4	court	court	PROPN
inlawrev-2625	401	5	noted	note	VERB
inlawrev-2625	401	6	that	that	SCONJ
inlawrev-2625	401	7	the	the	DET
inlawrev-2625	401	8	trial	trial	NOUN
inlawrev-2625	401	9	court	court	NOUN
inlawrev-2625	401	10	in	in	ADP
inlawrev-2625	401	11	american	american	ADJ
inlawrev-2625	401	12	dairy	dairy	NOUN
inlawrev-2625	401	13	had	have	AUX
inlawrev-2625	401	14	found	find	VERB
inlawrev-2625	401	15	that	that	SCONJ
inlawrev-2625	401	16	the	the	DET
inlawrev-2625	401	17	containers	container	NOUN
inlawrev-2625	401	18	were	be	AUX
inlawrev-2625	401	19	used	use	VERB
inlawrev-2625	401	20	only	only	ADV
inlawrev-2625	401	21	to	to	PART
inlawrev-2625	401	22	"	"	PUNCT
inlawrev-2625	401	23	hold	hold	VERB
inlawrev-2625	401	24	,	,	PUNCT
inlawrev-2625	401	25	measure	measure	NOUN
inlawrev-2625	401	26	and	and	CCONJ
inlawrev-2625	401	27	convey	convey	VERB
inlawrev-2625	401	28	.	.	PUNCT
inlawrev-2625	402	1	"	"	PUNCT
inlawrev-2625	402	2	'	'	PUNCT
inlawrev-2625	402	3	^^	^^	ADP
inlawrev-2625	402	4	it	it	PRON
inlawrev-2625	402	5	was	be	AUX
inlawrev-2625	402	6	further	far	ADV
inlawrev-2625	402	7	noted	note	VERB
inlawrev-2625	402	8	that	that	SCONJ
inlawrev-2625	402	9	the	the	DET
inlawrev-2625	402	10	court	court	NOUN
inlawrev-2625	402	11	of	of	ADP
inlawrev-2625	402	12	appeals	appeals	PROPN
inlawrev-2625	402	13	in	in	ADP
inlawrev-2625	402	14	american	american	ADJ
inlawrev-2625	402	15	dairy	dairy	NOUN
inlawrev-2625	402	16	had	have	AUX
inlawrev-2625	402	17	permitted	permit	VERB
inlawrev-2625	402	18	the	the	DET
inlawrev-2625	402	19	exemption	exemption	NOUN
inlawrev-2625	402	20	for	for	ADP
inlawrev-2625	402	21	the	the	DET
inlawrev-2625	402	22	milk	milk	NOUN
inlawrev-2625	402	23	containers	container	NOUN
inlawrev-2625	402	24	without	without	ADP
inlawrev-2625	402	25	requiring	require	VERB
inlawrev-2625	402	26	any	any	DET
inlawrev-2625	402	27	transformation	transformation	NOUN
inlawrev-2625	402	28	in	in	ADP
inlawrev-2625	402	29	the	the	DET
inlawrev-2625	402	30	milk	milk	NOUN
inlawrev-2625	402	31	while	while	SCONJ
inlawrev-2625	402	32	stored	store	VERB
inlawrev-2625	402	33	in	in	ADP
inlawrev-2625	402	34	the	the	DET
inlawrev-2625	402	35	containers	container	NOUN
inlawrev-2625	402	36	.	.	PUNCT
inlawrev-2625	403	1	'	'	PUNCT
inlawrev-2625	403	2	^^	^^	PUNCT
inlawrev-2625	403	3	the	the	DET
inlawrev-2625	403	4	holding	holding	NOUN
inlawrev-2625	403	5	in	in	ADP
inlawrev-2625	403	6	indiana	indiana	PROPN
inlawrev-2625	403	7	department	department	PROPN
inlawrev-2625	403	8	of	of	ADP
inlawrev-2625	403	9	state	state	PROPN
inlawrev-2625	403	10	revenue	revenue	NOUN
inlawrev-2625	403	11	v.	v.	ADP
inlawrev-2625	403	12	rca	rca	PROPN
inlawrev-2625	403	13	corp.^^^	corp.^^^	PROPN
inlawrev-2625	403	14	was	be	AUX
inlawrev-2625	403	15	also	also	ADV
inlawrev-2625	403	16	found	find	VERB
inlawrev-2625	403	17	to	to	PART
inlawrev-2625	403	18	be	be	AUX
inlawrev-2625	403	19	consistent	consistent	ADJ
inlawrev-2625	403	20	with	with	ADP
inlawrev-2625	403	21	the	the	DET
inlawrev-2625	403	22	holding	holding	NOUN
inlawrev-2625	403	23	in	in	ADP
inlawrev-2625	403	24	cave	cave	NOUN
inlawrev-2625	403	25	stone	stone	NOUN
inlawrev-2625	403	26	.	.	PUNCT
inlawrev-2625	404	1	the	the	DET
inlawrev-2625	404	2	court	court	NOUN
inlawrev-2625	404	3	in	in	ADP
inlawrev-2625	404	4	rca	rca	PROPN
inlawrev-2625	404	5	held	hold	VERB
inlawrev-2625	404	6	that	that	SCONJ
inlawrev-2625	404	7	air	air	NOUN
inlawrev-2625	404	8	conditioning	conditioning	NOUN
inlawrev-2625	404	9	equipment	equipment	NOUN
inlawrev-2625	404	10	in	in	ADP
inlawrev-2625	404	11	an	an	DET
inlawrev-2625	404	12	rca	rca	NOUN
inlawrev-2625	404	13	plant	plant	NOUN
inlawrev-2625	404	14	was	be	AUX
inlawrev-2625	404	15	not	not	PART
inlawrev-2625	404	16	directly	directly	ADV
inlawrev-2625	404	17	used	use	VERB
inlawrev-2625	404	18	in	in	ADP
inlawrev-2625	404	19	direct	direct	ADJ
inlawrev-2625	404	20	production	production	NOUN
inlawrev-2625	404	21	of	of	ADP
inlawrev-2625	404	22	color	color	NOUN
inlawrev-2625	404	23	television	television	NOUN
inlawrev-2625	404	24	picture	picture	NOUN
inlawrev-2625	404	25	tubes	tube	NOUN
inlawrev-2625	404	26	.	.	PUNCT
inlawrev-2625	405	1	the	the	DET
inlawrev-2625	405	2	court	court	NOUN
inlawrev-2625	405	3	recognized	recognize	VERB
inlawrev-2625	405	4	the	the	DET
inlawrev-2625	405	5	importance	importance	NOUN
inlawrev-2625	405	6	of	of	ADP
inlawrev-2625	405	7	the	the	DET
inlawrev-2625	405	8	air	air	NOUN
inlawrev-2625	405	9	conditioning	conditioning	NOUN
inlawrev-2625	405	10	to	to	ADP
inlawrev-2625	405	11	the	the	DET
inlawrev-2625	405	12	production	production	NOUN
inlawrev-2625	405	13	,	,	PUNCT
inlawrev-2625	405	14	but	but	CCONJ
inlawrev-2625	405	15	found	find	VERB
inlawrev-2625	405	16	that	that	SCONJ
inlawrev-2625	405	17	the	the	DET
inlawrev-2625	405	18	production	production	NOUN
inlawrev-2625	405	19	could	could	AUX
inlawrev-2625	405	20	continue	continue	VERB
inlawrev-2625	405	21	without	without	ADP
inlawrev-2625	405	22	the	the	DET
inlawrev-2625	405	23	air	air	NOUN
inlawrev-2625	405	24	conditioning	conditioning	NOUN
inlawrev-2625	405	25	even	even	ADV
inlawrev-2625	405	26	though	though	SCONJ
inlawrev-2625	405	27	it	it	PRON
inlawrev-2625	405	28	would	would	AUX
inlawrev-2625	405	29	be	be	AUX
inlawrev-2625	405	30	done	do	VERB
inlawrev-2625	405	31	in	in	ADP
inlawrev-2625	405	32	a	a	DET
inlawrev-2625	405	33	less	less	ADV
inlawrev-2625	405	34	economic	economic	ADJ
inlawrev-2625	405	35	manner	manner	NOUN
inlawrev-2625	405	36	.	.	PUNCT
inlawrev-2625	406	1	this	this	PRON
inlawrev-2625	406	2	was	be	AUX
inlawrev-2625	406	3	found	find	VERB
inlawrev-2625	406	4	to	to	PART
inlawrev-2625	406	5	be	be	AUX
inlawrev-2625	406	6	distinguishable	distinguishable	ADJ
inlawrev-2625	406	7	from	from	ADP
inlawrev-2625	406	8	cave	cave	NOUN
inlawrev-2625	406	9	stone	stone	NOUN
inlawrev-2625	406	10	in	in	ADP
inlawrev-2625	406	11	which	which	PRON
inlawrev-2625	406	12	the	the	DET
inlawrev-2625	406	13	equipment	equipment	NOUN
inlawrev-2625	406	14	to	to	PART
inlawrev-2625	406	15	transport	transport	VERB
inlawrev-2625	406	16	the	the	DET
inlawrev-2625	406	17	stone	stone	NOUN
inlawrev-2625	406	18	to	to	ADP
inlawrev-2625	406	19	the	the	DET
inlawrev-2625	406	20	crusher	crusher	NOUN
inlawrev-2625	406	21	and	and	CCONJ
inlawrev-2625	406	22	to	to	ADP
inlawrev-2625	406	23	the	the	DET
inlawrev-2625	406	24	stockpiles	stockpile	NOUN
inlawrev-2625	406	25	was	be	AUX
inlawrev-2625	406	26	essential	essential	ADJ
inlawrev-2625	406	27	to	to	ADP
inlawrev-2625	406	28	the	the	DET
inlawrev-2625	406	29	production	production	NOUN
inlawrev-2625	406	30	of	of	ADP
inlawrev-2625	406	31	the	the	DET
inlawrev-2625	406	32	aggregate	aggregate	ADJ
inlawrev-2625	406	33	stone	stone	NOUN
inlawrev-2625	406	34	.	.	PUNCT
inlawrev-2625	407	1	'	'	PUNCT
inlawrev-2625	407	2	^	^	NOUN
inlawrev-2625	407	3	'	'	PUNCT
inlawrev-2625	407	4	the	the	DET
inlawrev-2625	407	5	supreme	supreme	PROPN
inlawrev-2625	407	6	court	court	PROPN
inlawrev-2625	407	7	did	do	AUX
inlawrev-2625	407	8	not	not	PART
inlawrev-2625	407	9	address	address	VERB
inlawrev-2625	407	10	the	the	DET
inlawrev-2625	407	11	fact	fact	NOUN
inlawrev-2625	407	12	that	that	SCONJ
inlawrev-2625	407	13	in	in	ADP
inlawrev-2625	407	14	rca	rca	PROPN
inlawrev-2625	407	15	the	the	DET
inlawrev-2625	407	16	department	department	PROPN
inlawrev-2625	407	17	of	of	ADP
inlawrev-2625	407	18	revenue	revenue	NOUN
inlawrev-2625	407	19	had	have	AUX
inlawrev-2625	407	20	conceded	concede	VERB
inlawrev-2625	407	21	that	that	SCONJ
inlawrev-2625	407	22	the	the	DET
inlawrev-2625	407	23	controlled	control	VERB
inlawrev-2625	407	24	environment	environment	NOUN
inlawrev-2625	407	25	was	be	AUX
inlawrev-2625	407	26	"	"	PUNCT
inlawrev-2625	407	27	integral	integral	ADJ
inlawrev-2625	407	28	and	and	CCONJ
inlawrev-2625	407	29	essential	essential	ADJ
inlawrev-2625	407	30	"	"	PUNCT
inlawrev-2625	407	31	to	to	PART
inlawrev-2625	407	32	rca,'^^	rca,'^^	PROPN
inlawrev-2625	407	33	which	which	PRON
inlawrev-2625	407	34	suggests	suggest	VERB
inlawrev-2625	407	35	that	that	SCONJ
inlawrev-2625	407	36	rca	rca	PROPN
inlawrev-2625	407	37	may	may	AUX
inlawrev-2625	407	38	have	have	AUX
inlawrev-2625	407	39	been	be	AUX
inlawrev-2625	407	40	closer	close	ADJ
inlawrev-2625	407	41	to	to	ADP
inlawrev-2625	407	42	an	an	DET
inlawrev-2625	407	43	exemption	exemption	NOUN
inlawrev-2625	407	44	than	than	SCONJ
inlawrev-2625	407	45	the	the	DET
inlawrev-2625	407	46	supreme	supreme	PROPN
inlawrev-2625	407	47	court	court	PROPN
inlawrev-2625	407	48	admitted	admit	VERB
inlawrev-2625	407	49	.	.	PUNCT
inlawrev-2625	408	1	the	the	DET
inlawrev-2625	408	2	supreme	supreme	PROPN
inlawrev-2625	408	3	court	court	PROPN
inlawrev-2625	408	4	also	also	ADV
inlawrev-2625	408	5	concluded	conclude	VERB
inlawrev-2625	408	6	that	that	SCONJ
inlawrev-2625	408	7	its	its	PRON
inlawrev-2625	408	8	instant	instant	ADJ
inlawrev-2625	408	9	opinion	opinion	NOUN
inlawrev-2625	408	10	was	be	AUX
inlawrev-2625	408	11	consistent	consistent	ADJ
inlawrev-2625	408	12	with	with	ADP
inlawrev-2625	408	13	the	the	DET
inlawrev-2625	408	14	holding	holding	NOUN
inlawrev-2625	408	15	in	in	ADP
inlawrev-2625	408	16	indiana	indiana	PROPN
inlawrev-2625	408	17	department	department	PROPN
inlawrev-2625	408	18	of	of	ADP
inlawrev-2625	408	19	state	state	PROPN
inlawrev-2625	408	20	revenue	revenue	PROPN
inlawrev-2625	408	21	v.	v.	ADP
inlawrev-2625	408	22	harrison	harrison	PROPN
inlawrev-2625	408	23	steel	steel	NOUN
inlawrev-2625	408	24	castings	casting	NOUN
inlawrev-2625	408	25	co.^^^	co.^^^	NOUN
inlawrev-2625	408	26	in	in	ADP
inlawrev-2625	408	27	harrison	harrison	PROPN
inlawrev-2625	408	28	,	,	PUNCT
inlawrev-2625	408	29	safety	safety	NOUN
inlawrev-2625	408	30	equipment	equipment	NOUN
inlawrev-2625	408	31	was	be	AUX
inlawrev-2625	408	32	found	find	VERB
inlawrev-2625	408	33	not	not	PART
inlawrev-2625	408	34	to	to	PART
inlawrev-2625	408	35	be	be	AUX
inlawrev-2625	408	36	ehgible	ehgible	ADJ
inlawrev-2625	408	37	for	for	ADP
inlawrev-2625	408	38	the	the	DET
inlawrev-2625	408	39	sales	sale	NOUN
inlawrev-2625	408	40	tax	tax	NOUN
inlawrev-2625	408	41	exemption	exemption	NOUN
inlawrev-2625	408	42	because	because	SCONJ
inlawrev-2625	408	43	,	,	PUNCT
inlawrev-2625	408	44	according	accord	VERB
inlawrev-2625	408	45	to	to	ADP
inlawrev-2625	408	46	the	the	DET
inlawrev-2625	408	47	supreme	supreme	PROPN
inlawrev-2625	408	48	court	court	PROPN
inlawrev-2625	408	49	,	,	PUNCT
inlawrev-2625	408	50	it	it	PRON
inlawrev-2625	408	51	was	be	AUX
inlawrev-2625	408	52	not	not	PART
inlawrev-2625	408	53	so	so	ADV
inlawrev-2625	408	54	essential	essential	ADJ
inlawrev-2625	408	55	to	to	ADP
inlawrev-2625	408	56	the	the	DET
inlawrev-2625	408	57	production	production	NOUN
inlawrev-2625	408	58	that	that	SCONJ
inlawrev-2625	408	59	its	its	PRON
inlawrev-2625	408	60	removal	removal	NOUN
inlawrev-2625	408	61	would	would	AUX
inlawrev-2625	408	62	have	have	AUX
inlawrev-2625	408	63	halted	halt	VERB
inlawrev-2625	408	64	production	production	NOUN
inlawrev-2625	408	65	.	.	PUNCT
inlawrev-2625	409	1	'^	'^	PROPN
inlawrev-2625	409	2	"	"	PUNCT
inlawrev-2625	409	3	*	*	PUNCT
inlawrev-2625	409	4	in	in	ADP
inlawrev-2625	409	5	cave	cave	PROPN
inlawrev-2625	409	6	stone	stone	NOUN
inlawrev-2625	409	7	,	,	PUNCT
inlawrev-2625	409	8	the	the	DET
inlawrev-2625	409	9	court	court	NOUN
inlawrev-2625	409	10	also	also	ADV
inlawrev-2625	409	11	addressed	address	VERB
inlawrev-2625	409	12	the	the	DET
inlawrev-2625	409	13	effect	effect	NOUN
inlawrev-2625	409	14	of	of	ADP
inlawrev-2625	409	15	the	the	DET
inlawrev-2625	409	16	department	department	NOUN
inlawrev-2625	409	17	's	's	PART
inlawrev-2625	409	18	regulations	regulation	NOUN
inlawrev-2625	409	19	.	.	PUNCT
inlawrev-2625	410	1	the	the	DET
inlawrev-2625	410	2	department	department	PROPN
inlawrev-2625	410	3	of	of	ADP
inlawrev-2625	410	4	revenue	revenue	NOUN
inlawrev-2625	410	5	argued	argue	VERB
inlawrev-2625	410	6	that	that	SCONJ
inlawrev-2625	410	7	a	a	DET
inlawrev-2625	410	8	different	different	ADJ
inlawrev-2625	410	9	result	result	NOUN
inlawrev-2625	410	10	might	might	AUX
inlawrev-2625	410	11	have	have	AUX
inlawrev-2625	410	12	occurred	occur	VERB
inlawrev-2625	410	13	had	have	AUX
inlawrev-2625	410	14	this	this	DET
inlawrev-2625	410	15	case	case	NOUN
inlawrev-2625	410	16	been	be	AUX
inlawrev-2625	410	17	brought	bring	VERB
inlawrev-2625	410	18	under	under	ADP
inlawrev-2625	410	19	the	the	DET
inlawrev-2625	410	20	later	later	ADV
inlawrev-2625	410	21	,	,	PUNCT
inlawrev-2625	410	22	and	and	CCONJ
inlawrev-2625	410	23	now	now	ADV
inlawrev-2625	410	24	existing	exist	VERB
inlawrev-2625	410	25	,	,	PUNCT
inlawrev-2625	410	26	regulations	regulation	NOUN
inlawrev-2625	410	27	.	.	PUNCT
inlawrev-2625	411	1	the	the	DET
inlawrev-2625	411	2	supreme	supreme	PROPN
inlawrev-2625	411	3	court	court	PROPN
inlawrev-2625	411	4	,	,	PUNCT
inlawrev-2625	411	5	however	however	ADV
inlawrev-2625	411	6	,	,	PUNCT
inlawrev-2625	411	7	clearly	clearly	ADV
inlawrev-2625	411	8	stated	state	VERB
inlawrev-2625	411	9	that	that	SCONJ
inlawrev-2625	411	10	''	''	PUNCT
inlawrev-2625	411	11	"	"	PUNCT
inlawrev-2625	411	12	i	i	PRON
inlawrev-2625	411	13	d.	d.	PROPN
inlawrev-2625	411	14	at	at	ADP
inlawrev-2625	411	15	375	375	NUM
inlawrev-2625	411	16	,	,	PUNCT
inlawrev-2625	411	17	338	338	NUM
inlawrev-2625	411	18	n.e.2d	n.e.2d	NOUN
inlawrev-2625	411	19	at	at	ADP
inlawrev-2625	411	20	702	702	NUM
inlawrev-2625	411	21	.	.	PUNCT
inlawrev-2625	411	22	'	'	PUNCT
inlawrev-2625	411	23	"	"	PUNCT
inlawrev-2625	411	24	457	457	NUM
inlawrev-2625	411	25	n.e.2d	n.e.2d	NOUN
inlawrev-2625	411	26	at	at	ADP
inlawrev-2625	411	27	526	526	NUM
inlawrev-2625	411	28	.	.	PUNCT
inlawrev-2625	411	29	''	''	PUNCT
inlawrev-2625	412	1	"	"	PUNCT
inlawrev-2625	412	2	i	i	PRON
inlawrev-2625	412	3	d.	d.	PROPN
inlawrev-2625	412	4	"	"	PUNCT
inlawrev-2625	412	5	"	"	PUNCT
inlawrev-2625	412	6	160	160	NUM
inlawrev-2625	412	7	ind	ind	NOUN
inlawrev-2625	412	8	.	.	PUNCT
inlawrev-2625	413	1	app	app	PROPN
inlawrev-2625	413	2	.	.	PROPN
inlawrev-2625	414	1	55	55	NUM
inlawrev-2625	414	2	,	,	PUNCT
inlawrev-2625	414	3	310	310	NUM
inlawrev-2625	414	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	414	5	96	96	NUM
inlawrev-2625	414	6	(	(	PUNCT
inlawrev-2625	414	7	1974	1974	NUM
inlawrev-2625	414	8	)	)	PUNCT
inlawrev-2625	414	9	,	,	PUNCT
inlawrev-2625	414	10	transfer	transfer	NOUN
inlawrev-2625	414	11	denied	deny	VERB
inlawrev-2625	414	12	,	,	PUNCT
inlawrev-2625	414	13	oct	oct	PROPN
inlawrev-2625	414	14	.	.	PROPN
inlawrev-2625	414	15	13	13	NUM
inlawrev-2625	414	16	,	,	PUNCT
inlawrev-2625	414	17	1976	1976	NUM
inlawrev-2625	414	18	.	.	PUNCT
inlawrev-2625	415	1	'	'	PUNCT
inlawrev-2625	415	2	^'457	^'457	ADP
inlawrev-2625	415	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	415	4	at	at	ADP
inlawrev-2625	415	5	526	526	NUM
inlawrev-2625	415	6	.	.	PUNCT
inlawrev-2625	416	1	"	"	PUNCT
inlawrev-2625	416	2	460	460	NUM
inlawrev-2625	416	3	ind	ind	NOUN
inlawrev-2625	416	4	.	.	PUNCT
inlawrev-2625	417	1	app	app	PROPN
inlawrev-2625	417	2	.	.	PUNCT
inlawrev-2625	418	1	at	at	ADP
inlawrev-2625	418	2	58	58	NUM
inlawrev-2625	418	3	,	,	PUNCT
inlawrev-2625	418	4	310	310	NUM
inlawrev-2625	418	5	n.e.2d	n.e.2d	NOUN
inlawrev-2625	418	6	at	at	ADP
inlawrev-2625	418	7	98	98	NUM
inlawrev-2625	418	8	.	.	PUNCT
inlawrev-2625	418	9	'	'	PUNCT
inlawrev-2625	418	10	"	"	PUNCT
inlawrev-2625	418	11	402	402	NUM
inlawrev-2625	418	12	n.e.2d	n.e.2d	NOUN
inlawrev-2625	418	13	1276	1276	NUM
inlawrev-2625	418	14	(	(	PUNCT
inlawrev-2625	418	15	ind	ind	NOUN
inlawrev-2625	418	16	.	.	PUNCT
inlawrev-2625	419	1	ct	ct	PROPN
inlawrev-2625	419	2	.	.	PUNCT
inlawrev-2625	420	1	app	app	PROPN
inlawrev-2625	420	2	.	.	PROPN
inlawrev-2625	421	1	1980	1980	NUM
inlawrev-2625	421	2	)	)	PUNCT
inlawrev-2625	421	3	.	.	PUNCT
inlawrev-2625	422	1	'	'	PUNCT
inlawrev-2625	423	1	^m57	^m57	ADV
inlawrev-2625	423	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	423	3	at	at	ADP
inlawrev-2625	423	4	526	526	NUM
inlawrev-2625	423	5	.	.	PUNCT
inlawrev-2625	423	6	1985	1985	NUM
inlawrev-2625	423	7	]	]	PUNCT
inlawrev-2625	423	8	survey	survey	NOUN
inlawrev-2625	423	9	—	—	PUNCT
inlawrev-2625	423	10	taxation	taxation	NOUN
inlawrev-2625	423	11	407	407	NUM
inlawrev-2625	423	12	to	to	ADP
inlawrev-2625	423	13	the	the	DET
inlawrev-2625	423	14	extent	extent	NOUN
inlawrev-2625	423	15	any	any	DET
inlawrev-2625	423	16	regulation	regulation	NOUN
inlawrev-2625	423	17	was	be	AUX
inlawrev-2625	423	18	inconsistent	inconsistent	ADJ
inlawrev-2625	423	19	with	with	ADP
inlawrev-2625	423	20	the	the	DET
inlawrev-2625	423	21	holding	holding	NOUN
inlawrev-2625	423	22	in	in	ADP
inlawrev-2625	423	23	cave	cave	NOUN
inlawrev-2625	423	24	stone	stone	NOUN
inlawrev-2625	423	25	,	,	PUNCT
inlawrev-2625	423	26	it	it	PRON
inlawrev-2625	423	27	would	would	AUX
inlawrev-2625	423	28	be	be	AUX
inlawrev-2625	423	29	contrary	contrary	ADJ
inlawrev-2625	423	30	to	to	ADP
inlawrev-2625	423	31	the	the	DET
inlawrev-2625	423	32	enabling	enable	VERB
inlawrev-2625	423	33	statute	statute	NOUN
inlawrev-2625	423	34	and	and	CCONJ
inlawrev-2625	423	35	invalid	invalid	ADJ
inlawrev-2625	423	36	to	to	ADP
inlawrev-2625	423	37	that	that	DET
inlawrev-2625	423	38	extent	extent	NOUN
inlawrev-2625	423	39	.	.	PUNCT
inlawrev-2625	424	1	'	'	PUNCT
inlawrev-2625	424	2	^^	^^	PUNCT
inlawrev-2625	424	3	therefore	therefore	ADV
inlawrev-2625	424	4	,	,	PUNCT
inlawrev-2625	424	5	it	it	PRON
inlawrev-2625	424	6	appears	appear	VERB
inlawrev-2625	424	7	quite	quite	ADV
inlawrev-2625	424	8	clear	clear	ADJ
inlawrev-2625	424	9	that	that	SCONJ
inlawrev-2625	424	10	cave	cave	NOUN
inlawrev-2625	424	11	stone	stone	NOUN
inlawrev-2625	424	12	is	be	AUX
inlawrev-2625	424	13	,	,	PUNCT
inlawrev-2625	424	14	and	and	CCONJ
inlawrev-2625	424	15	will	will	AUX
inlawrev-2625	424	16	continue	continue	VERB
inlawrev-2625	424	17	to	to	PART
inlawrev-2625	424	18	be	be	AUX
inlawrev-2625	424	19	,	,	PUNCT
inlawrev-2625	424	20	the	the	DET
inlawrev-2625	424	21	seminal	seminal	ADJ
inlawrev-2625	424	22	case	case	NOUN
inlawrev-2625	424	23	in	in	ADP
inlawrev-2625	424	24	the	the	DET
inlawrev-2625	424	25	field	field	NOUN
inlawrev-2625	424	26	of	of	ADP
inlawrev-2625	424	27	exemption	exemption	NOUN
inlawrev-2625	424	28	from	from	ADP
inlawrev-2625	424	29	sales	sale	NOUN
inlawrev-2625	424	30	tax	tax	NOUN
inlawrev-2625	424	31	for	for	ADP
inlawrev-2625	424	32	the	the	DET
inlawrev-2625	424	33	purchase	purchase	NOUN
inlawrev-2625	424	34	of	of	ADP
inlawrev-2625	424	35	equipment	equipment	NOUN
inlawrev-2625	424	36	to	to	PART
inlawrev-2625	424	37	be	be	AUX
inlawrev-2625	424	38	directly	directly	ADV
inlawrev-2625	424	39	used	use	VERB
inlawrev-2625	424	40	by	by	ADP
inlawrev-2625	424	41	the	the	DET
inlawrev-2625	424	42	purchaser	purchaser	NOUN
inlawrev-2625	424	43	in	in	ADP
inlawrev-2625	424	44	the	the	DET
inlawrev-2625	424	45	direct	direct	ADJ
inlawrev-2625	424	46	production	production	NOUN
inlawrev-2625	424	47	of	of	ADP
inlawrev-2625	424	48	tangible	tangible	ADJ
inlawrev-2625	424	49	personal	personal	ADJ
inlawrev-2625	424	50	property	property	NOUN
inlawrev-2625	424	51	in	in	ADP
inlawrev-2625	424	52	indiana	indiana	PROPN
inlawrev-2625	424	53	.	.	PUNCT
inlawrev-2625	425	1	nevertheless	nevertheless	ADV
inlawrev-2625	425	2	,	,	PUNCT
inlawrev-2625	425	3	cave	cave	NOUN
inlawrev-2625	425	4	stone	stone	NOUN
inlawrev-2625	425	5	will	will	AUX
inlawrev-2625	425	6	not	not	PART
inlawrev-2625	425	7	end	end	VERB
inlawrev-2625	425	8	the	the	DET
inlawrev-2625	425	9	search	search	NOUN
inlawrev-2625	425	10	for	for	ADP
inlawrev-2625	425	11	a	a	DET
inlawrev-2625	425	12	test	test	NOUN
inlawrev-2625	425	13	which	which	PRON
inlawrev-2625	425	14	will	will	AUX
inlawrev-2625	425	15	clearly	clearly	ADV
inlawrev-2625	425	16	identify	identify	VERB
inlawrev-2625	425	17	equipment	equipment	NOUN
inlawrev-2625	425	18	used	use	VERB
inlawrev-2625	425	19	in	in	ADP
inlawrev-2625	425	20	"	"	PUNCT
inlawrev-2625	425	21	direct	direct	ADJ
inlawrev-2625	425	22	"	"	PUNCT
inlawrev-2625	425	23	production	production	NOUN
inlawrev-2625	425	24	,	,	PUNCT
inlawrev-2625	425	25	as	as	SCONJ
inlawrev-2625	425	26	there	there	PRON
inlawrev-2625	425	27	will	will	AUX
inlawrev-2625	425	28	continue	continue	VERB
inlawrev-2625	425	29	to	to	PART
inlawrev-2625	425	30	be	be	AUX
inlawrev-2625	425	31	an	an	DET
inlawrev-2625	425	32	endless	endless	ADJ
inlawrev-2625	425	33	need	need	NOUN
inlawrev-2625	425	34	for	for	ADP
inlawrev-2625	425	35	application	application	NOUN
inlawrev-2625	425	36	of	of	ADP
inlawrev-2625	425	37	whether	whether	SCONJ
inlawrev-2625	425	38	an	an	DET
inlawrev-2625	425	39	item	item	NOUN
inlawrev-2625	425	40	constitutes	constitute	VERB
inlawrev-2625	425	41	"	"	PUNCT
inlawrev-2625	425	42	an	an	DET
inlawrev-2625	425	43	integral	integral	ADJ
inlawrev-2625	425	44	and	and	CCONJ
inlawrev-2625	425	45	essential	essential	ADJ
inlawrev-2625	425	46	part	part	NOUN
inlawrev-2625	425	47	of	of	ADP
inlawrev-2625	425	48	production	production	NOUN
inlawrev-2625	425	49	.	.	PUNCT
inlawrev-2625	425	50	"	"	PUNCT
inlawrev-2625	426	1	rather	rather	ADV
inlawrev-2625	426	2	,	,	PUNCT
inlawrev-2625	426	3	the	the	DET
inlawrev-2625	426	4	great	great	ADJ
inlawrev-2625	426	5	importance	importance	NOUN
inlawrev-2625	426	6	of	of	ADP
inlawrev-2625	426	7	cave	cave	NOUN
inlawrev-2625	426	8	stone	stone	NOUN
inlawrev-2625	426	9	is	be	AUX
inlawrev-2625	426	10	that	that	SCONJ
inlawrev-2625	426	11	it	it	PRON
inlawrev-2625	426	12	has	have	AUX
inlawrev-2625	426	13	decisively	decisively	ADV
inlawrev-2625	426	14	put	put	VERB
inlawrev-2625	426	15	to	to	PART
inlawrev-2625	426	16	rest	rest	VERB
inlawrev-2625	426	17	the	the	DET
inlawrev-2625	426	18	department	department	NOUN
inlawrev-2625	426	19	's	's	PART
inlawrev-2625	426	20	argument	argument	NOUN
inlawrev-2625	426	21	that	that	SCONJ
inlawrev-2625	426	22	to	to	PART
inlawrev-2625	426	23	qualify	qualify	VERB
inlawrev-2625	426	24	for	for	ADP
inlawrev-2625	426	25	the	the	DET
inlawrev-2625	426	26	sales	sale	NOUN
inlawrev-2625	426	27	tax	tax	NOUN
inlawrev-2625	426	28	exemption	exemption	NOUN
inlawrev-2625	426	29	an	an	DET
inlawrev-2625	426	30	item	item	NOUN
inlawrev-2625	426	31	must	must	AUX
inlawrev-2625	426	32	actually	actually	ADV
inlawrev-2625	426	33	touch	touch	VERB
inlawrev-2625	426	34	or	or	CCONJ
inlawrev-2625	426	35	have	have	VERB
inlawrev-2625	426	36	a	a	DET
inlawrev-2625	426	37	direct	direct	ADJ
inlawrev-2625	426	38	positive	positive	ADJ
inlawrev-2625	426	39	effect	effect	NOUN
inlawrev-2625	426	40	upon	upon	SCONJ
inlawrev-2625	426	41	the	the	DET
inlawrev-2625	426	42	item	item	NOUN
inlawrev-2625	426	43	produced	produce	VERB
inlawrev-2625	426	44	.	.	PUNCT
inlawrev-2625	427	1	in	in	ADP
inlawrev-2625	427	2	indiana	indiana	PROPN
inlawrev-2625	427	3	department	department	PROPN
inlawrev-2625	427	4	of	of	ADP
inlawrev-2625	427	5	state	state	PROPN
inlawrev-2625	427	6	revenue	revenue	PROPN
inlawrev-2625	427	7	v.	v.	ADP
inlawrev-2625	427	8	hertz	hertz	PROPN
inlawrev-2625	427	9	corp	corp	PROPN
inlawrev-2625	427	10	.	.	PROPN
inlawrev-2625	427	11	,^^^	,^^^	PUNCT
inlawrev-2625	427	12	hertz	hertz	NOUN
inlawrev-2625	427	13	sought	seek	VERB
inlawrev-2625	427	14	an	an	DET
inlawrev-2625	427	15	exemption	exemption	NOUN
inlawrev-2625	427	16	from	from	ADP
inlawrev-2625	427	17	the	the	DET
inlawrev-2625	427	18	sales	sale	NOUN
inlawrev-2625	427	19	tax	tax	NOUN
inlawrev-2625	427	20	for	for	ADP
inlawrev-2625	427	21	its	its	PRON
inlawrev-2625	427	22	gasoline	gasoline	NOUN
inlawrev-2625	427	23	purchases	purchase	NOUN
inlawrev-2625	427	24	.	.	PUNCT
inlawrev-2625	428	1	hertz	hertz	NOUN
inlawrev-2625	428	2	claimed	claim	VERB
inlawrev-2625	428	3	that	that	SCONJ
inlawrev-2625	428	4	the	the	DET
inlawrev-2625	428	5	purchase	purchase	NOUN
inlawrev-2625	428	6	of	of	ADP
inlawrev-2625	428	7	that	that	DET
inlawrev-2625	428	8	portion	portion	NOUN
inlawrev-2625	428	9	of	of	ADP
inlawrev-2625	428	10	its	its	PRON
inlawrev-2625	428	11	gasoline	gasoline	NOUN
inlawrev-2625	428	12	which	which	PRON
inlawrev-2625	428	13	it	it	PRON
inlawrev-2625	428	14	sold	sell	VERB
inlawrev-2625	428	15	to	to	ADP
inlawrev-2625	428	16	its	its	PRON
inlawrev-2625	428	17	customers	customer	NOUN
inlawrev-2625	428	18	was	be	AUX
inlawrev-2625	428	19	not	not	PART
inlawrev-2625	428	20	subject	subject	ADJ
inlawrev-2625	428	21	to	to	ADP
inlawrev-2625	428	22	sales	sale	NOUN
inlawrev-2625	428	23	tax	tax	NOUN
inlawrev-2625	428	24	because	because	SCONJ
inlawrev-2625	428	25	its	its	PRON
inlawrev-2625	428	26	purchase	purchase	NOUN
inlawrev-2625	428	27	was	be	AUX
inlawrev-2625	428	28	a	a	DET
inlawrev-2625	428	29	wholesale	wholesale	ADJ
inlawrev-2625	428	30	purchase	purchase	NOUN
inlawrev-2625	428	31	for	for	ADP
inlawrev-2625	428	32	resale	resale	NOUN
inlawrev-2625	428	33	to	to	ADP
inlawrev-2625	428	34	its	its	PRON
inlawrev-2625	428	35	customers	customer	NOUN
inlawrev-2625	428	36	,	,	PUNCT
inlawrev-2625	428	37	'	'	PUNCT
inlawrev-2625	428	38	^^	^^	PUNCT
inlawrev-2625	428	39	and	and	CCONJ
inlawrev-2625	428	40	because	because	SCONJ
inlawrev-2625	428	41	it	it	PRON
inlawrev-2625	428	42	was	be	AUX
inlawrev-2625	428	43	a	a	DET
inlawrev-2625	428	44	purchase	purchase	NOUN
inlawrev-2625	428	45	for	for	ADP
inlawrev-2625	428	46	the	the	DET
inlawrev-2625	428	47	purpose	purpose	NOUN
inlawrev-2625	428	48	of	of	ADP
inlawrev-2625	428	49	reselling	resell	VERB
inlawrev-2625	428	50	the	the	DET
inlawrev-2625	428	51	same	same	ADJ
inlawrev-2625	428	52	goods	good	NOUN
inlawrev-2625	428	53	in	in	ADP
inlawrev-2625	428	54	the	the	DET
inlawrev-2625	428	55	form	form	NOUN
inlawrev-2625	428	56	in	in	ADP
inlawrev-2625	428	57	which	which	PRON
inlawrev-2625	428	58	they	they	PRON
inlawrev-2625	428	59	were	be	AUX
inlawrev-2625	428	60	purchased	purchase	VERB
inlawrev-2625	428	61	.	.	PUNCT
inlawrev-2625	429	1	'	'	PUNCT
inlawrev-2625	429	2	^^	^^	ADP
inlawrev-2625	429	3	hertz	hertz	NOUN
inlawrev-2625	429	4	established	establish	VERB
inlawrev-2625	429	5	that	that	SCONJ
inlawrev-2625	429	6	it	it	PRON
inlawrev-2625	429	7	generally	generally	ADV
inlawrev-2625	429	8	entered	enter	VERB
inlawrev-2625	429	9	into	into	ADP
inlawrev-2625	429	10	two	two	NUM
inlawrev-2625	429	11	types	type	NOUN
inlawrev-2625	429	12	of	of	ADP
inlawrev-2625	429	13	rental	rental	ADJ
inlawrev-2625	429	14	agreements	agreement	NOUN
inlawrev-2625	429	15	.	.	PUNCT
inlawrev-2625	430	1	the	the	DET
inlawrev-2625	430	2	first	first	ADJ
inlawrev-2625	430	3	type	type	NOUN
inlawrev-2625	430	4	of	of	ADP
inlawrev-2625	430	5	agreement	agreement	NOUN
inlawrev-2625	430	6	was	be	AUX
inlawrev-2625	430	7	a	a	DET
inlawrev-2625	430	8	"	"	PUNCT
inlawrev-2625	430	9	wet	wet	ADJ
inlawrev-2625	430	10	rental	rental	NOUN
inlawrev-2625	430	11	"	"	PUNCT
inlawrev-2625	430	12	agreement	agreement	NOUN
inlawrev-2625	430	13	in	in	ADP
inlawrev-2625	430	14	which	which	PRON
inlawrev-2625	430	15	all	all	DET
inlawrev-2625	430	16	the	the	DET
inlawrev-2625	430	17	fuel	fuel	NOUN
inlawrev-2625	430	18	was	be	AUX
inlawrev-2625	430	19	provided	provide	VERB
inlawrev-2625	430	20	by	by	ADP
inlawrev-2625	430	21	hertz	hertz	NOUN
inlawrev-2625	430	22	and	and	CCONJ
inlawrev-2625	430	23	a	a	DET
inlawrev-2625	430	24	higher	high	ADJ
inlawrev-2625	430	25	charge	charge	NOUN
inlawrev-2625	430	26	was	be	AUX
inlawrev-2625	430	27	paid	pay	VERB
inlawrev-2625	430	28	by	by	ADP
inlawrev-2625	430	29	the	the	DET
inlawrev-2625	430	30	customer	customer	NOUN
inlawrev-2625	430	31	because	because	SCONJ
inlawrev-2625	430	32	the	the	DET
inlawrev-2625	430	33	fuel	fuel	NOUN
inlawrev-2625	430	34	was	be	AUX
inlawrev-2625	430	35	provided	provide	VERB
inlawrev-2625	430	36	.	.	PUNCT
inlawrev-2625	431	1	under	under	ADP
inlawrev-2625	431	2	the	the	DET
inlawrev-2625	431	3	"	"	PUNCT
inlawrev-2625	431	4	wet	wet	ADJ
inlawrev-2625	431	5	rental	rental	NOUN
inlawrev-2625	431	6	"	"	PUNCT
inlawrev-2625	431	7	agreements	agreement	NOUN
inlawrev-2625	431	8	,	,	PUNCT
inlawrev-2625	431	9	the	the	DET
inlawrev-2625	431	10	entire	entire	ADJ
inlawrev-2625	431	11	price	price	NOUN
inlawrev-2625	431	12	of	of	ADP
inlawrev-2625	431	13	the	the	DET
inlawrev-2625	431	14	rental	rental	NOUN
inlawrev-2625	431	15	was	be	AUX
inlawrev-2625	431	16	subjected	subject	VERB
inlawrev-2625	431	17	to	to	ADP
inlawrev-2625	431	18	sales	sale	NOUN
inlawrev-2625	431	19	''	''	PUNCT
inlawrev-2625	431	20	'	'	PUNCT
inlawrev-2625	431	21	i	i	PRON
inlawrev-2625	431	22	d.	d.	PROPN
inlawrev-2625	431	23	at	at	ADP
inlawrev-2625	431	24	527	527	NUM
inlawrev-2625	431	25	.	.	PUNCT
inlawrev-2625	432	1	'	'	PUNCT
inlawrev-2625	432	2	m57	m57	PROPN
inlawrev-2625	432	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	432	4	246	246	NUM
inlawrev-2625	432	5	(	(	PUNCT
inlawrev-2625	432	6	ind	ind	NOUN
inlawrev-2625	432	7	.	.	PUNCT
inlawrev-2625	433	1	ct	ct	PROPN
inlawrev-2625	433	2	.	.	PUNCT
inlawrev-2625	434	1	app	app	PROPN
inlawrev-2625	434	2	.	.	PROPN
inlawrev-2625	434	3	1983	1983	NUM
inlawrev-2625	434	4	)	)	PUNCT
inlawrev-2625	434	5	.	.	PUNCT
inlawrev-2625	435	1	'	'	PUNCT
inlawrev-2625	435	2	"	"	PUNCT
inlawrev-2625	435	3	the	the	DET
inlawrev-2625	435	4	previous	previous	ADJ
inlawrev-2625	435	5	code	code	NOUN
inlawrev-2625	435	6	section	section	NOUN
inlawrev-2625	435	7	provided	provide	VERB
inlawrev-2625	435	8	:	:	PUNCT
inlawrev-2625	435	9	"	"	PUNCT
inlawrev-2625	435	10	the	the	DET
inlawrev-2625	435	11	term	term	NOUN
inlawrev-2625	435	12	'	'	PUNCT
inlawrev-2625	435	13	wholesale	wholesale	ADJ
inlawrev-2625	435	14	sales	sale	NOUN
inlawrev-2625	435	15	'	'	PART
inlawrev-2625	435	16	means	mean	NOUN
inlawrev-2625	435	17	and	and	CCONJ
inlawrev-2625	435	18	includes	include	VERB
inlawrev-2625	435	19	only	only	ADV
inlawrev-2625	435	20	the	the	DET
inlawrev-2625	435	21	following	follow	VERB
inlawrev-2625	435	22	:	:	PUNCT
inlawrev-2625	435	23	(	(	PUNCT
inlawrev-2625	435	24	1	1	X
inlawrev-2625	435	25	)	)	PUNCT
inlawrev-2625	435	26	sales	sale	NOUN
inlawrev-2625	435	27	of	of	ADP
inlawrev-2625	435	28	any	any	DET
inlawrev-2625	435	29	tangible	tangible	ADJ
inlawrev-2625	435	30	personal	personal	ADJ
inlawrev-2625	435	31	property	property	NOUN
inlawrev-2625	435	32	...	...	PUNCT
inlawrev-2625	435	33	to	to	ADP
inlawrev-2625	435	34	a	a	DET
inlawrev-2625	435	35	purchaser	purchaser	NOUN
inlawrev-2625	435	36	who	who	PRON
inlawrev-2625	435	37	purchases	purchase	VERB
inlawrev-2625	435	38	the	the	DET
inlawrev-2625	435	39	same	same	ADJ
inlawrev-2625	435	40	for	for	ADP
inlawrev-2625	435	41	the	the	DET
inlawrev-2625	435	42	purpose	purpose	NOUN
inlawrev-2625	435	43	of	of	ADP
inlawrev-2625	435	44	reselling	resell	VERB
inlawrev-2625	435	45	it	it	PRON
inlawrev-2625	435	46	in	in	ADP
inlawrev-2625	435	47	the	the	DET
inlawrev-2625	435	48	form	form	NOUN
inlawrev-2625	435	49	in	in	ADP
inlawrev-2625	435	50	which	which	PRON
inlawrev-2625	435	51	it	it	PRON
inlawrev-2625	435	52	is	be	AUX
inlawrev-2625	435	53	sold	sell	VERB
inlawrev-2625	435	54	to	to	ADP
inlawrev-2625	435	55	him	he	PRON
inlawrev-2625	435	56	.	.	PUNCT
inlawrev-2625	435	57	.	.	PUNCT
inlawrev-2625	435	58	.	.	PUNCT
inlawrev-2625	435	59	.	.	PUNCT
inlawrev-2625	435	60	"	"	PUNCT
inlawrev-2625	436	1	ind	ind	PROPN
inlawrev-2625	436	2	.	.	PUNCT
inlawrev-2625	436	3	code	code	PROPN
inlawrev-2625	436	4	§	§	PROPN
inlawrev-2625	436	5	6	6	NUM
inlawrev-2625	436	6	-	-	SYM
inlawrev-2625	436	7	2	2	NUM
inlawrev-2625	436	8	-	-	PUNCT
inlawrev-2625	436	9	l-3(a	l-3(a	NOUN
inlawrev-2625	436	10	)	)	PUNCT
inlawrev-2625	436	11	(	(	PUNCT
inlawrev-2625	436	12	1976	1976	NUM
inlawrev-2625	436	13	)	)	PUNCT
inlawrev-2625	436	14	(	(	PUNCT
inlawrev-2625	436	15	recodified	recodifie	VERB
inlawrev-2625	436	16	at	at	ADP
inlawrev-2625	436	17	ind	ind	PROPN
inlawrev-2625	436	18	.	.	PUNCT
inlawrev-2625	437	1	code	code	PROPN
inlawrev-2625	437	2	§	§	PROPN
inlawrev-2625	437	3	6	6	NUM
inlawrev-2625	437	4	-	-	SYM
inlawrev-2625	437	5	2.5	2.5	NUM
inlawrev-2625	437	6	-	-	PUNCT
inlawrev-2625	437	7	4	4	NUM
inlawrev-2625	437	8	-	-	NUM
inlawrev-2625	437	9	2(b	2(b	NUM
inlawrev-2625	437	10	)	)	PUNCT
inlawrev-2625	437	11	(	(	PUNCT
inlawrev-2625	437	12	1982	1982	NUM
inlawrev-2625	437	13	)	)	PUNCT
inlawrev-2625	437	14	)	)	PUNCT
inlawrev-2625	437	15	.	.	PUNCT
inlawrev-2625	438	1	this	this	DET
inlawrev-2625	438	2	provision	provision	NOUN
inlawrev-2625	438	3	is	be	AUX
inlawrev-2625	438	4	now	now	ADV
inlawrev-2625	438	5	found	find	VERB
inlawrev-2625	438	6	at	at	ADP
inlawrev-2625	438	7	indiana	indiana	PROPN
inlawrev-2625	438	8	code	code	PROPN
inlawrev-2625	438	9	section	section	NOUN
inlawrev-2625	438	10	6	6	NUM
inlawrev-2625	438	11	-	-	SYM
inlawrev-2625	438	12	2.5	2.5	NUM
inlawrev-2625	438	13	-	-	PUNCT
inlawrev-2625	438	14	4	4	NUM
inlawrev-2625	438	15	-	-	NUM
inlawrev-2625	438	16	2(b	2(b	NUM
inlawrev-2625	438	17	)	)	PUNCT
inlawrev-2625	438	18	which	which	PRON
inlawrev-2625	438	19	provides	provide	VERB
inlawrev-2625	438	20	,	,	PUNCT
inlawrev-2625	438	21	for	for	ADP
inlawrev-2625	438	22	purposes	purpose	NOUN
inlawrev-2625	438	23	of	of	ADP
inlawrev-2625	438	24	this	this	DET
inlawrev-2625	438	25	discussion	discussion	NOUN
inlawrev-2625	438	26	,	,	PUNCT
inlawrev-2625	438	27	that	that	SCONJ
inlawrev-2625	438	28	a	a	DET
inlawrev-2625	438	29	person	person	NOUN
inlawrev-2625	438	30	is	be	AUX
inlawrev-2625	438	31	making	make	VERB
inlawrev-2625	438	32	wholesale	wholesale	ADJ
inlawrev-2625	438	33	sales	sale	NOUN
inlawrev-2625	438	34	when	when	SCONJ
inlawrev-2625	438	35	he	he	PRON
inlawrev-2625	438	36	"	"	PUNCT
inlawrev-2625	438	37	(	(	PUNCT
inlawrev-2625	438	38	1	1	X
inlawrev-2625	438	39	)	)	PUNCT
inlawrev-2625	438	40	sells	sell	VERB
inlawrev-2625	438	41	tangible	tangible	ADJ
inlawrev-2625	438	42	personal	personal	ADJ
inlawrev-2625	438	43	property	property	NOUN
inlawrev-2625	438	44	,	,	PUNCT
inlawrev-2625	438	45	other	other	ADJ
inlawrev-2625	438	46	than	than	ADP
inlawrev-2625	438	47	capital	capital	NOUN
inlawrev-2625	438	48	assets	asset	NOUN
inlawrev-2625	438	49	or	or	CCONJ
inlawrev-2625	438	50	depreciable	depreciable	ADJ
inlawrev-2625	438	51	property	property	NOUN
inlawrev-2625	438	52	,	,	PUNCT
inlawrev-2625	438	53	to	to	ADP
inlawrev-2625	438	54	a	a	DET
inlawrev-2625	438	55	person	person	NOUN
inlawrev-2625	438	56	who	who	PRON
inlawrev-2625	438	57	purchases	purchase	VERB
inlawrev-2625	438	58	the	the	DET
inlawrev-2625	438	59	property	property	NOUN
inlawrev-2625	438	60	for	for	ADP
inlawrev-2625	438	61	the	the	DET
inlawrev-2625	438	62	purpose	purpose	NOUN
inlawrev-2625	438	63	of	of	ADP
inlawrev-2625	438	64	reselling	resell	VERB
inlawrev-2625	438	65	it	it	PRON
inlawrev-2625	438	66	without	without	ADP
inlawrev-2625	438	67	changing	change	VERB
inlawrev-2625	438	68	its	its	PRON
inlawrev-2625	438	69	form	form	NOUN
inlawrev-2625	438	70	.	.	PUNCT
inlawrev-2625	438	71	"	"	PUNCT
inlawrev-2625	439	1	ind	ind	PROPN
inlawrev-2625	439	2	.	.	PUNCT
inlawrev-2625	439	3	code	code	PROPN
inlawrev-2625	439	4	§	§	PROPN
inlawrev-2625	439	5	6	6	NUM
inlawrev-2625	439	6	-	-	SYM
inlawrev-2625	439	7	2.5	2.5	NUM
inlawrev-2625	439	8	-	-	PUNCT
inlawrev-2625	439	9	4	4	NUM
inlawrev-2625	439	10	-	-	NUM
inlawrev-2625	439	11	2(b	2(b	NUM
inlawrev-2625	439	12	)	)	PUNCT
inlawrev-2625	439	13	(	(	PUNCT
inlawrev-2625	439	14	1982	1982	NUM
inlawrev-2625	439	15	)	)	PUNCT
inlawrev-2625	439	16	"	"	PUNCT
inlawrev-2625	439	17	*	*	PUNCT
inlawrev-2625	439	18	'	'	NUM
inlawrev-2625	439	19	the	the	DET
inlawrev-2625	439	20	previous	previous	ADJ
inlawrev-2625	439	21	code	code	NOUN
inlawrev-2625	439	22	section	section	NOUN
inlawrev-2625	439	23	provided	provide	VERB
inlawrev-2625	439	24	:	:	PUNCT
inlawrev-2625	439	25	"	"	PUNCT
inlawrev-2625	439	26	(	(	PUNCT
inlawrev-2625	439	27	b	b	NOUN
inlawrev-2625	439	28	)	)	PUNCT
inlawrev-2625	439	29	nor	nor	CCONJ
inlawrev-2625	439	30	shall	shall	AUX
inlawrev-2625	439	31	the	the	DET
inlawrev-2625	439	32	state	state	NOUN
inlawrev-2625	439	33	gross	gross	ADJ
inlawrev-2625	439	34	retail	retail	ADJ
inlawrev-2625	439	35	tax	tax	NOUN
inlawrev-2625	439	36	[	[	X
inlawrev-2625	439	37	sales	sale	NOUN
inlawrev-2625	439	38	tax	tax	NOUN
inlawrev-2625	439	39	]	]	PUNCT
inlawrev-2625	439	40	apply	apply	VERB
inlawrev-2625	439	41	to	to	ADP
inlawrev-2625	439	42	.	.	PUNCT
inlawrev-2625	439	43	.	.	PUNCT
inlawrev-2625	439	44	.	.	PUNCT
inlawrev-2625	440	1	(	(	PUNCT
inlawrev-2625	440	2	9	9	X
inlawrev-2625	440	3	)	)	PUNCT
inlawrev-2625	440	4	sales	sale	NOUN
inlawrev-2625	440	5	of	of	ADP
inlawrev-2625	440	6	any	any	DET
inlawrev-2625	440	7	tangible	tangible	ADJ
inlawrev-2625	440	8	personal	personal	ADJ
inlawrev-2625	440	9	property	property	NOUN
inlawrev-2625	440	10	to	to	ADP
inlawrev-2625	440	11	a	a	DET
inlawrev-2625	440	12	purchaser	purchaser	NOUN
inlawrev-2625	440	13	who	who	PRON
inlawrev-2625	440	14	purchases	purchase	VERB
inlawrev-2625	440	15	the	the	DET
inlawrev-2625	440	16	same	same	ADJ
inlawrev-2625	440	17	for	for	ADP
inlawrev-2625	440	18	the	the	DET
inlawrev-2625	440	19	purpose	purpose	NOUN
inlawrev-2625	440	20	of	of	ADP
inlawrev-2625	440	21	reselling	resell	VERB
inlawrev-2625	440	22	in	in	ADP
inlawrev-2625	440	23	the	the	DET
inlawrev-2625	440	24	regular	regular	ADJ
inlawrev-2625	440	25	course	course	NOUN
inlawrev-2625	440	26	of	of	ADP
inlawrev-2625	440	27	the	the	DET
inlawrev-2625	440	28	purchaser	purchaser	NOUN
inlawrev-2625	440	29	's	's	PART
inlawrev-2625	440	30	business	business	NOUN
inlawrev-2625	440	31	such	such	ADJ
inlawrev-2625	440	32	tangible	tangible	ADJ
inlawrev-2625	440	33	personal	personal	ADJ
inlawrev-2625	440	34	property	property	NOUN
inlawrev-2625	440	35	in	in	ADP
inlawrev-2625	440	36	the	the	DET
inlawrev-2625	440	37	form	form	NOUN
inlawrev-2625	440	38	in	in	ADP
inlawrev-2625	440	39	which	which	PRON
inlawrev-2625	440	40	it	it	PRON
inlawrev-2625	440	41	is	be	AUX
inlawrev-2625	440	42	sold	sell	VERB
inlawrev-2625	440	43	to	to	ADP
inlawrev-2625	440	44	such	such	ADJ
inlawrev-2625	440	45	purchaser	purchaser	NOUN
inlawrev-2625	440	46	.	.	PUNCT
inlawrev-2625	440	47	"	"	PUNCT
inlawrev-2625	441	1	ind	ind	PROPN
inlawrev-2625	441	2	.	.	PUNCT
inlawrev-2625	441	3	code	code	PROPN
inlawrev-2625	441	4	§	§	PROPN
inlawrev-2625	441	5	6	6	NUM
inlawrev-2625	441	6	-	-	SYM
inlawrev-2625	441	7	2	2	NUM
inlawrev-2625	441	8	-	-	PUNCT
inlawrev-2625	441	9	1	1	NUM
inlawrev-2625	441	10	-39(b)(9	-39(b)(9	NOUN
inlawrev-2625	441	11	)	)	PUNCT
inlawrev-2625	441	12	(	(	PUNCT
inlawrev-2625	441	13	1976	1976	NUM
inlawrev-2625	441	14	)	)	PUNCT
inlawrev-2625	441	15	(	(	PUNCT
inlawrev-2625	441	16	recodified	recodifie	VERB
inlawrev-2625	441	17	in	in	ADP
inlawrev-2625	441	18	ind	ind	PROPN
inlawrev-2625	441	19	.	.	PUNCT
inlawrev-2625	442	1	code	code	PROPN
inlawrev-2625	442	2	§	§	PROPN
inlawrev-2625	442	3	6	6	NUM
inlawrev-2625	442	4	-	-	SYM
inlawrev-2625	442	5	2.5	2.5	NUM
inlawrev-2625	442	6	-	-	PUNCT
inlawrev-2625	442	7	5	5	NUM
inlawrev-2625	442	8	-	-	SYM
inlawrev-2625	442	9	8	8	NUM
inlawrev-2625	442	10	(	(	PUNCT
inlawrev-2625	442	11	1982	1982	NUM
inlawrev-2625	442	12	)	)	PUNCT
inlawrev-2625	442	13	)	)	PUNCT
inlawrev-2625	442	14	.	.	PUNCT
inlawrev-2625	443	1	this	this	DET
inlawrev-2625	443	2	provision	provision	NOUN
inlawrev-2625	443	3	is	be	AUX
inlawrev-2625	443	4	now	now	ADV
inlawrev-2625	443	5	included	include	VERB
inlawrev-2625	443	6	at	at	ADP
inlawrev-2625	443	7	indiana	indiana	PROPN
inlawrev-2625	443	8	code	code	PROPN
inlawrev-2625	443	9	section	section	NOUN
inlawrev-2625	443	10	6	6	NUM
inlawrev-2625	443	11	-	-	SYM
inlawrev-2625	443	12	2.5	2.5	NUM
inlawrev-2625	443	13	-	-	PUNCT
inlawrev-2625	443	14	5	5	NUM
inlawrev-2625	443	15	-	-	SYM
inlawrev-2625	443	16	8	8	NUM
inlawrev-2625	443	17	:	:	PUNCT
inlawrev-2625	443	18	"	"	PUNCT
inlawrev-2625	443	19	transactions	transaction	NOUN
inlawrev-2625	443	20	involving	involve	VERB
inlawrev-2625	443	21	tangible	tangible	ADJ
inlawrev-2625	443	22	personal	personal	ADJ
inlawrev-2625	443	23	property	property	NOUN
inlawrev-2625	443	24	are	be	AUX
inlawrev-2625	443	25	exempt	exempt	ADJ
inlawrev-2625	443	26	from	from	ADP
inlawrev-2625	443	27	the	the	DET
inlawrev-2625	443	28	state	state	NOUN
inlawrev-2625	443	29	gross	gross	ADJ
inlawrev-2625	443	30	retail	retail	ADJ
inlawrev-2625	443	31	tax	tax	NOUN
inlawrev-2625	444	1	[	[	X
inlawrev-2625	444	2	sales	sale	NOUN
inlawrev-2625	444	3	tax	tax	NOUN
inlawrev-2625	444	4	]	]	PUNCT
inlawrev-2625	444	5	if	if	SCONJ
inlawrev-2625	444	6	the	the	DET
inlawrev-2625	444	7	person	person	NOUN
inlawrev-2625	444	8	acquiring	acquire	VERB
inlawrev-2625	444	9	the	the	DET
inlawrev-2625	444	10	property	property	NOUN
inlawrev-2625	444	11	acquires	acquire	VERB
inlawrev-2625	444	12	it	it	PRON
inlawrev-2625	444	13	for	for	ADP
inlawrev-2625	444	14	resale	resale	NOUN
inlawrev-2625	444	15	,	,	PUNCT
inlawrev-2625	444	16	rental	rental	NOUN
inlawrev-2625	444	17	,	,	PUNCT
inlawrev-2625	444	18	or	or	CCONJ
inlawrev-2625	444	19	leasing	leasing	NOUN
inlawrev-2625	444	20	in	in	ADP
inlawrev-2625	444	21	the	the	DET
inlawrev-2625	444	22	ordinary	ordinary	ADJ
inlawrev-2625	444	23	course	course	NOUN
inlawrev-2625	444	24	of	of	ADP
inlawrev-2625	444	25	his	his	PRON
inlawrev-2625	444	26	business	business	NOUN
inlawrev-2625	444	27	without	without	ADP
inlawrev-2625	444	28	changing	change	VERB
inlawrev-2625	444	29	the	the	DET
inlawrev-2625	444	30	form	form	NOUN
inlawrev-2625	444	31	of	of	ADP
inlawrev-2625	444	32	the	the	DET
inlawrev-2625	444	33	property	property	NOUN
inlawrev-2625	444	34	.	.	PUNCT
inlawrev-2625	444	35	"	"	PUNCT
inlawrev-2625	445	1	ind	ind	PROPN
inlawrev-2625	445	2	.	.	PUNCT
inlawrev-2625	445	3	code	code	PROPN
inlawrev-2625	445	4	§	§	PROPN
inlawrev-2625	445	5	6	6	NUM
inlawrev-2625	445	6	-	-	SYM
inlawrev-2625	445	7	2.5	2.5	NUM
inlawrev-2625	445	8	-	-	PUNCT
inlawrev-2625	445	9	5	5	NUM
inlawrev-2625	445	10	-	-	SYM
inlawrev-2625	445	11	8	8	NUM
inlawrev-2625	445	12	(	(	PUNCT
inlawrev-2625	445	13	1982	1982	NUM
inlawrev-2625	445	14	)	)	PUNCT
inlawrev-2625	445	15	.	.	PUNCT
inlawrev-2625	446	1	408	408	NUM
inlawrev-2625	446	2	indiana	indiana	PROPN
inlawrev-2625	446	3	law	law	PROPN
inlawrev-2625	446	4	review	review	NOUN
inlawrev-2625	447	1	[	[	X
inlawrev-2625	447	2	vol	vol	NOUN
inlawrev-2625	447	3	.	.	PUNCT
inlawrev-2625	447	4	18:389	18:389	NUM
inlawrev-2625	447	5	tax	tax	NOUN
inlawrev-2625	447	6	which	which	PRON
inlawrev-2625	447	7	was	be	AUX
inlawrev-2625	447	8	collected	collect	VERB
inlawrev-2625	447	9	and	and	CCONJ
inlawrev-2625	447	10	remitted	remit	VERB
inlawrev-2625	447	11	to	to	ADP
inlawrev-2625	447	12	the	the	DET
inlawrev-2625	447	13	department	department	NOUN
inlawrev-2625	447	14	of	of	ADP
inlawrev-2625	447	15	revenue	revenue	NOUN
inlawrev-2625	447	16	.	.	PUNCT
inlawrev-2625	448	1	'	'	PUNCT
inlawrev-2625	448	2	^^	^^	PUNCT
inlawrev-2625	448	3	the	the	DET
inlawrev-2625	448	4	second	second	ADJ
inlawrev-2625	448	5	type	type	NOUN
inlawrev-2625	448	6	of	of	ADP
inlawrev-2625	448	7	rental	rental	ADJ
inlawrev-2625	448	8	agreement	agreement	NOUN
inlawrev-2625	448	9	used	use	VERB
inlawrev-2625	448	10	by	by	ADP
inlawrev-2625	448	11	hertz	hertz	NOUN
inlawrev-2625	448	12	was	be	AUX
inlawrev-2625	448	13	a	a	DET
inlawrev-2625	448	14	"	"	PUNCT
inlawrev-2625	448	15	dry	dry	ADJ
inlawrev-2625	448	16	rental	rental	NOUN
inlawrev-2625	448	17	"	"	PUNCT
inlawrev-2625	448	18	agreement	agreement	NOUN
inlawrev-2625	448	19	,	,	PUNCT
inlawrev-2625	448	20	in	in	ADP
inlawrev-2625	448	21	which	which	PRON
inlawrev-2625	448	22	the	the	DET
inlawrev-2625	448	23	customer	customer	NOUN
inlawrev-2625	448	24	was	be	AUX
inlawrev-2625	448	25	required	require	VERB
inlawrev-2625	448	26	to	to	PART
inlawrev-2625	448	27	pay	pay	VERB
inlawrev-2625	448	28	hertz	hertz	NOUN
inlawrev-2625	448	29	if	if	SCONJ
inlawrev-2625	448	30	the	the	DET
inlawrev-2625	448	31	vehicle	vehicle	NOUN
inlawrev-2625	448	32	were	be	AUX
inlawrev-2625	448	33	returned	return	VERB
inlawrev-2625	448	34	to	to	ADP
inlawrev-2625	448	35	hertz	hertz	NOUN
inlawrev-2625	448	36	with	with	ADP
inlawrev-2625	448	37	less	less	ADJ
inlawrev-2625	448	38	than	than	ADP
inlawrev-2625	448	39	a	a	DET
inlawrev-2625	448	40	full	full	ADJ
inlawrev-2625	448	41	tank	tank	NOUN
inlawrev-2625	448	42	of	of	ADP
inlawrev-2625	448	43	gasoline	gasoline	NOUN
inlawrev-2625	448	44	.	.	PUNCT
inlawrev-2625	449	1	in	in	ADP
inlawrev-2625	449	2	the	the	DET
inlawrev-2625	449	3	case	case	NOUN
inlawrev-2625	449	4	of	of	ADP
inlawrev-2625	449	5	these	these	DET
inlawrev-2625	449	6	"	"	PUNCT
inlawrev-2625	449	7	dry	dry	ADJ
inlawrev-2625	449	8	rental	rental	ADJ
inlawrev-2625	449	9	"	"	PUNCT
inlawrev-2625	449	10	agreements	agreement	NOUN
inlawrev-2625	449	11	,	,	PUNCT
inlawrev-2625	449	12	the	the	DET
inlawrev-2625	449	13	bill	bill	NOUN
inlawrev-2625	449	14	to	to	ADP
inlawrev-2625	449	15	the	the	DET
inlawrev-2625	449	16	customer	customer	NOUN
inlawrev-2625	449	17	would	would	AUX
inlawrev-2625	449	18	segregate	segregate	VERB
inlawrev-2625	449	19	his	his	PRON
inlawrev-2625	449	20	charge	charge	NOUN
inlawrev-2625	449	21	into	into	ADP
inlawrev-2625	449	22	two	two	NUM
inlawrev-2625	449	23	separate	separate	ADJ
inlawrev-2625	449	24	categories	category	NOUN
inlawrev-2625	449	25	:	:	PUNCT
inlawrev-2625	449	26	the	the	DET
inlawrev-2625	449	27	additional	additional	ADJ
inlawrev-2625	449	28	charge	charge	NOUN
inlawrev-2625	449	29	for	for	ADP
inlawrev-2625	449	30	the	the	DET
inlawrev-2625	449	31	fact	fact	NOUN
inlawrev-2625	449	32	that	that	SCONJ
inlawrev-2625	449	33	the	the	DET
inlawrev-2625	449	34	car	car	NOUN
inlawrev-2625	449	35	had	have	AUX
inlawrev-2625	449	36	been	be	AUX
inlawrev-2625	449	37	returned	return	VERB
inlawrev-2625	449	38	with	with	ADP
inlawrev-2625	449	39	less	less	ADJ
inlawrev-2625	449	40	than	than	ADP
inlawrev-2625	449	41	a	a	DET
inlawrev-2625	449	42	full	full	ADJ
inlawrev-2625	449	43	tank	tank	NOUN
inlawrev-2625	449	44	of	of	ADP
inlawrev-2625	449	45	gasoline	gasoline	NOUN
inlawrev-2625	449	46	,	,	PUNCT
inlawrev-2625	449	47	and	and	CCONJ
inlawrev-2625	449	48	the	the	DET
inlawrev-2625	449	49	normal	normal	ADJ
inlawrev-2625	449	50	rental	rental	NOUN
inlawrev-2625	449	51	charge	charge	NOUN
inlawrev-2625	449	52	based	base	VERB
inlawrev-2625	449	53	upon	upon	SCONJ
inlawrev-2625	449	54	the	the	DET
inlawrev-2625	449	55	mileage	mileage	NOUN
inlawrev-2625	449	56	and	and	CCONJ
inlawrev-2625	449	57	time	time	NOUN
inlawrev-2625	449	58	of	of	ADP
inlawrev-2625	449	59	the	the	DET
inlawrev-2625	449	60	rental	rental	NOUN
inlawrev-2625	449	61	of	of	ADP
inlawrev-2625	449	62	the	the	DET
inlawrev-2625	449	63	vehicle	vehicle	NOUN
inlawrev-2625	449	64	.	.	PUNCT
inlawrev-2625	450	1	sales	sale	NOUN
inlawrev-2625	450	2	tax	tax	NOUN
inlawrev-2625	450	3	was	be	AUX
inlawrev-2625	450	4	collected	collect	VERB
inlawrev-2625	450	5	on	on	ADP
inlawrev-2625	450	6	both	both	DET
inlawrev-2625	450	7	categories	category	NOUN
inlawrev-2625	450	8	of	of	ADP
inlawrev-2625	450	9	the	the	DET
inlawrev-2625	450	10	customer	customer	NOUN
inlawrev-2625	450	11	's	's	PART
inlawrev-2625	450	12	bill	bill	NOUN
inlawrev-2625	450	13	and	and	CCONJ
inlawrev-2625	450	14	timely	timely	ADV
inlawrev-2625	450	15	remitted	remit	VERB
inlawrev-2625	450	16	to	to	ADP
inlawrev-2625	450	17	the	the	DET
inlawrev-2625	450	18	department	department	NOUN
inlawrev-2625	450	19	of	of	ADP
inlawrev-2625	450	20	revenue	revenue	NOUN
inlawrev-2625	450	21	.	.	PUNCT
inlawrev-2625	451	1	"	"	PUNCT
inlawrev-2625	451	2	*	*	NOUN
inlawrev-2625	451	3	°	°	NUM
inlawrev-2625	451	4	hertz	hertz	NOUN
inlawrev-2625	451	5	objected	object	VERB
inlawrev-2625	451	6	only	only	ADV
inlawrev-2625	451	7	to	to	ADP
inlawrev-2625	451	8	the	the	DET
inlawrev-2625	451	9	collection	collection	NOUN
inlawrev-2625	451	10	of	of	ADP
inlawrev-2625	451	11	sales	sale	NOUN
inlawrev-2625	451	12	tax	tax	NOUN
inlawrev-2625	451	13	upon	upon	SCONJ
inlawrev-2625	451	14	its	its	PRON
inlawrev-2625	451	15	bulk	bulk	ADJ
inlawrev-2625	451	16	purchases	purchase	NOUN
inlawrev-2625	451	17	of	of	ADP
inlawrev-2625	451	18	fuel	fuel	NOUN
inlawrev-2625	451	19	which	which	PRON
inlawrev-2625	451	20	in	in	ADP
inlawrev-2625	451	21	turn	turn	NOUN
inlawrev-2625	451	22	were	be	AUX
inlawrev-2625	451	23	used	use	VERB
inlawrev-2625	451	24	by	by	ADP
inlawrev-2625	451	25	its	its	PRON
inlawrev-2625	451	26	customers	customer	NOUN
inlawrev-2625	451	27	under	under	ADP
inlawrev-2625	451	28	both	both	CCONJ
inlawrev-2625	451	29	the	the	DET
inlawrev-2625	451	30	dry	dry	ADJ
inlawrev-2625	451	31	and	and	CCONJ
inlawrev-2625	451	32	wet	wet	ADJ
inlawrev-2625	451	33	rental	rental	ADJ
inlawrev-2625	451	34	agreements	agreement	NOUN
inlawrev-2625	451	35	.	.	PUNCT
inlawrev-2625	452	1	the	the	DET
inlawrev-2625	452	2	court	court	NOUN
inlawrev-2625	452	3	agreed	agree	VERB
inlawrev-2625	452	4	with	with	ADP
inlawrev-2625	452	5	hertz	hertz	NOUN
inlawrev-2625	452	6	that	that	PRON
inlawrev-2625	452	7	its	its	PRON
inlawrev-2625	452	8	customers	customer	NOUN
inlawrev-2625	452	9	had	have	AUX
inlawrev-2625	452	10	separately	separately	ADV
inlawrev-2625	452	11	paid	pay	VERB
inlawrev-2625	452	12	for	for	ADP
inlawrev-2625	452	13	the	the	DET
inlawrev-2625	452	14	gasoline	gasoline	NOUN
inlawrev-2625	452	15	supplied	supply	VERB
inlawrev-2625	452	16	by	by	ADP
inlawrev-2625	452	17	hertz	hertz	NOUN
inlawrev-2625	452	18	by	by	ADP
inlawrev-2625	452	19	either	either	CCONJ
inlawrev-2625	452	20	the	the	DET
inlawrev-2625	452	21	higher	high	ADJ
inlawrev-2625	452	22	charge	charge	NOUN
inlawrev-2625	452	23	placed	place	VERB
inlawrev-2625	452	24	on	on	ADP
inlawrev-2625	452	25	them	they	PRON
inlawrev-2625	452	26	in	in	ADP
inlawrev-2625	452	27	the	the	DET
inlawrev-2625	452	28	case	case	NOUN
inlawrev-2625	452	29	of	of	ADP
inlawrev-2625	452	30	"	"	PUNCT
inlawrev-2625	452	31	wet	wet	ADJ
inlawrev-2625	452	32	rental	rental	NOUN
inlawrev-2625	452	33	"	"	PUNCT
inlawrev-2625	452	34	agreements	agreement	NOUN
inlawrev-2625	452	35	or	or	CCONJ
inlawrev-2625	452	36	by	by	ADP
inlawrev-2625	452	37	a	a	DET
inlawrev-2625	452	38	separate	separate	ADJ
inlawrev-2625	452	39	charge	charge	NOUN
inlawrev-2625	452	40	in	in	ADP
inlawrev-2625	452	41	the	the	DET
inlawrev-2625	452	42	case	case	NOUN
inlawrev-2625	452	43	of	of	ADP
inlawrev-2625	452	44	''	''	PUNCT
inlawrev-2625	452	45	dry	dry	ADJ
inlawrev-2625	452	46	rental	rental	ADJ
inlawrev-2625	452	47	"	"	PUNCT
inlawrev-2625	452	48	agreements	agreement	NOUN
inlawrev-2625	452	49	.	.	PUNCT
inlawrev-2625	453	1	•'*•	•'*•	PROPN
inlawrev-2625	453	2	this	this	PRON
inlawrev-2625	453	3	qualified	qualify	VERB
inlawrev-2625	453	4	the	the	DET
inlawrev-2625	453	5	bulk	bulk	ADJ
inlawrev-2625	453	6	purchase	purchase	NOUN
inlawrev-2625	453	7	of	of	ADP
inlawrev-2625	453	8	gasoline	gasoline	NOUN
inlawrev-2625	453	9	by	by	ADP
inlawrev-2625	453	10	hertz	hertz	NOUN
inlawrev-2625	453	11	as	as	ADP
inlawrev-2625	453	12	an	an	DET
inlawrev-2625	453	13	exempt	exempt	ADJ
inlawrev-2625	453	14	purchase	purchase	NOUN
inlawrev-2625	453	15	under	under	ADP
inlawrev-2625	453	16	the	the	DET
inlawrev-2625	453	17	statutory	statutory	ADJ
inlawrev-2625	453	18	exemption	exemption	NOUN
inlawrev-2625	453	19	of	of	ADP
inlawrev-2625	453	20	purchases	purchase	NOUN
inlawrev-2625	453	21	for	for	ADP
inlawrev-2625	453	22	resales	resale	NOUN
inlawrev-2625	453	23	.	.	PUNCT
inlawrev-2625	454	1	'	'	PUNCT
inlawrev-2625	454	2	"	"	PUNCT
inlawrev-2625	454	3	^^	^^	PUNCT
inlawrev-2625	454	4	although	although	SCONJ
inlawrev-2625	454	5	hertz	hertz	NOUN
inlawrev-2625	454	6	suggested	suggest	VERB
inlawrev-2625	454	7	several	several	ADJ
inlawrev-2625	454	8	alternatives	alternative	NOUN
inlawrev-2625	454	9	to	to	PART
inlawrev-2625	454	10	support	support	VERB
inlawrev-2625	454	11	its	its	PRON
inlawrev-2625	454	12	argument	argument	NOUN
inlawrev-2625	454	13	,	,	PUNCT
inlawrev-2625	454	14	the	the	DET
inlawrev-2625	454	15	court	court	NOUN
inlawrev-2625	454	16	relied	rely	VERB
inlawrev-2625	454	17	solely	solely	ADV
inlawrev-2625	454	18	upon	upon	SCONJ
inlawrev-2625	454	19	this	this	DET
inlawrev-2625	454	20	exemption	exemption	NOUN
inlawrev-2625	454	21	and	and	CCONJ
inlawrev-2625	454	22	did	do	AUX
inlawrev-2625	454	23	not	not	PART
inlawrev-2625	454	24	consider	consider	VERB
inlawrev-2625	454	25	the	the	DET
inlawrev-2625	454	26	adequacy	adequacy	NOUN
inlawrev-2625	454	27	of	of	ADP
inlawrev-2625	454	28	other	other	ADJ
inlawrev-2625	454	29	arguments	argument	NOUN
inlawrev-2625	454	30	.	.	PUNCT
inlawrev-2625	455	1	"	"	PUNCT
inlawrev-2625	455	2	^^	^^	PUNCT
inlawrev-2625	455	3	in	in	ADP
inlawrev-2625	455	4	indiana	indiana	PROPN
inlawrev-2625	455	5	department	department	PROPN
inlawrev-2625	455	6	of	of	ADP
inlawrev-2625	455	7	state	state	PROPN
inlawrev-2625	455	8	revenue	revenue	PROPN
inlawrev-2625	455	9	v.	v.	PROPN
inlawrev-2625	455	10	indiana	indiana	PROPN
inlawrev-2625	455	11	harbor	harbor	PROPN
inlawrev-2625	455	12	belt	belt	PROPN
inlawrev-2625	455	13	railroad	railroad	PROPN
inlawrev-2625	455	14	,	,	PUNCT
inlawrev-2625	455	15	^"^"^	^"^"^	PUNCT
inlawrev-2625	455	16	the	the	DET
inlawrev-2625	455	17	court	court	NOUN
inlawrev-2625	455	18	of	of	ADP
inlawrev-2625	455	19	appeals	appeals	PROPN
inlawrev-2625	455	20	interpreted	interpret	VERB
inlawrev-2625	455	21	the	the	DET
inlawrev-2625	455	22	sales	sale	NOUN
inlawrev-2625	455	23	tax	tax	NOUN
inlawrev-2625	455	24	exemption	exemption	NOUN
inlawrev-2625	455	25	containing	contain	VERB
inlawrev-2625	455	26	the	the	DET
inlawrev-2625	455	27	so	so	ADV
inlawrev-2625	455	28	-	-	PUNCT
inlawrev-2625	455	29	called	call	VERB
inlawrev-2625	455	30	"	"	PUNCT
inlawrev-2625	455	31	single	single	ADJ
inlawrev-2625	455	32	-	-	PUNCT
inlawrev-2625	455	33	direct	direct	ADJ
inlawrev-2625	455	34	"	"	PUNCT
inlawrev-2625	455	35	standard	standard	NOUN
inlawrev-2625	455	36	.	.	PUNCT
inlawrev-2625	455	37	'	'	PUNCT
inlawrev-2625	456	1	"	"	PUNCT
inlawrev-2625	456	2	^^	^^	PUNCT
inlawrev-2625	456	3	in	in	ADP
inlawrev-2625	456	4	harbor	harbor	NOUN
inlawrev-2625	456	5	belt	belt	NOUN
inlawrev-2625	456	6	,	,	PUNCT
inlawrev-2625	456	7	the	the	DET
inlawrev-2625	456	8	railroad	railroad	NOUN
inlawrev-2625	456	9	argued	argue	VERB
inlawrev-2625	456	10	that	that	SCONJ
inlawrev-2625	456	11	the	the	DET
inlawrev-2625	456	12	purchase	purchase	NOUN
inlawrev-2625	456	13	of	of	ADP
inlawrev-2625	456	14	the	the	DET
inlawrev-2625	456	15	following	follow	VERB
inlawrev-2625	456	16	items	item	NOUN
inlawrev-2625	456	17	were	be	AUX
inlawrev-2625	456	18	exempt	exempt	ADJ
inlawrev-2625	456	19	from	from	ADP
inlawrev-2625	456	20	the	the	DET
inlawrev-2625	456	21	sales	sale	NOUN
inlawrev-2625	456	22	tax	tax	NOUN
inlawrev-2625	456	23	by	by	ADP
inlawrev-2625	456	24	virtue	virtue	NOUN
inlawrev-2625	456	25	of	of	ADP
inlawrev-2625	456	26	being	be	AUX
inlawrev-2625	456	27	directly	directly	ADV
inlawrev-2625	456	28	used	use	VERB
inlawrev-2625	456	29	or	or	CCONJ
inlawrev-2625	456	30	consumed	consume	VERB
inlawrev-2625	456	31	for	for	ADP
inlawrev-2625	456	32	the	the	DET
inlawrev-2625	456	33	rendering	rendering	NOUN
inlawrev-2625	456	34	of	of	ADP
inlawrev-2625	456	35	pubhc	pubhc	NOUN
inlawrev-2625	456	36	transportation	transportation	NOUN
inlawrev-2625	456	37	:	:	PUNCT
inlawrev-2625	456	38	tools	tool	NOUN
inlawrev-2625	456	39	and	and	CCONJ
inlawrev-2625	456	40	equipment	equipment	NOUN
inlawrev-2625	456	41	used	use	VERB
inlawrev-2625	456	42	to	to	PART
inlawrev-2625	456	43	repair	repair	VERB
inlawrev-2625	456	44	and	and	CCONJ
inlawrev-2625	456	45	maintain	maintain	VERB
inlawrev-2625	456	46	rolhng	rolhng	ADJ
inlawrev-2625	456	47	stock	stock	NOUN
inlawrev-2625	456	48	and	and	CCONJ
inlawrev-2625	456	49	track	track	NOUN
inlawrev-2625	456	50	;	;	PUNCT
inlawrev-2625	456	51	items	item	NOUN
inlawrev-2625	456	52	used	use	VERB
inlawrev-2625	456	53	for	for	ADP
inlawrev-2625	456	54	repair	repair	NOUN
inlawrev-2625	456	55	and	and	CCONJ
inlawrev-2625	456	56	maintenance	maintenance	NOUN
inlawrev-2625	456	57	of	of	ADP
inlawrev-2625	456	58	the	the	DET
inlawrev-2625	456	59	railroad	railroad	NOUN
inlawrev-2625	456	60	's	's	PART
inlawrev-2625	456	61	buildings	building	NOUN
inlawrev-2625	456	62	;	;	PUNCT
inlawrev-2625	456	63	vehicles	vehicle	NOUN
inlawrev-2625	456	64	(	(	PUNCT
inlawrev-2625	456	65	other	other	ADJ
inlawrev-2625	456	66	than	than	ADP
inlawrev-2625	456	67	locomotives	locomotive	NOUN
inlawrev-2625	456	68	or	or	CCONJ
inlawrev-2625	456	69	rolling	roll	VERB
inlawrev-2625	456	70	stock	stock	NOUN
inlawrev-2625	456	71	)	)	PUNCT
inlawrev-2625	456	72	used	use	VERB
inlawrev-2625	456	73	primarily	primarily	ADV
inlawrev-2625	456	74	for	for	ADP
inlawrev-2625	456	75	transportation	transportation	NOUN
inlawrev-2625	456	76	of	of	ADP
inlawrev-2625	456	77	track	track	NOUN
inlawrev-2625	456	78	maintenance	maintenance	NOUN
inlawrev-2625	456	79	crews	crew	NOUN
inlawrev-2625	456	80	;	;	PUNCT
inlawrev-2625	456	81	items	item	NOUN
inlawrev-2625	456	82	used	use	VERB
inlawrev-2625	456	83	for	for	ADP
inlawrev-2625	456	84	repairs	repair	NOUN
inlawrev-2625	456	85	and	and	CCONJ
inlawrev-2625	456	86	maintenance	maintenance	NOUN
inlawrev-2625	456	87	of	of	ADP
inlawrev-2625	456	88	those	those	DET
inlawrev-2625	456	89	vehicles	vehicle	NOUN
inlawrev-2625	456	90	;	;	PUNCT
inlawrev-2625	456	91	and	and	CCONJ
inlawrev-2625	456	92	'	'	PUNCT
inlawrev-2625	456	93	"	"	PUNCT
inlawrev-2625	456	94	457	457	NUM
inlawrev-2625	456	95	n.e.2d	n.e.2d	NOUN
inlawrev-2625	456	96	at	at	ADP
inlawrev-2625	456	97	247	247	NUM
inlawrev-2625	456	98	.	.	PUNCT
inlawrev-2625	456	99	'	'	PUNCT
inlawrev-2625	456	100	^'m	^'m	NOUN
inlawrev-2625	456	101	at	at	ADP
inlawrev-2625	456	102	249	249	NUM
inlawrev-2625	456	103	-	-	SYM
inlawrev-2625	456	104	50	50	NUM
inlawrev-2625	456	105	.	.	PUNCT
inlawrev-2625	457	1	'	'	PUNCT
inlawrev-2625	457	2	*	*	PUNCT
inlawrev-2625	457	3	^lnd	^lnd	NUM
inlawrev-2625	457	4	.	.	PUNCT
inlawrev-2625	458	1	code	code	NOUN
inlawrev-2625	458	2	§	§	PROPN
inlawrev-2625	458	3	6	6	NUM
inlawrev-2625	458	4	-	-	SYM
inlawrev-2625	458	5	2	2	NUM
inlawrev-2625	458	6	-	-	PUNCT
inlawrev-2625	458	7	1	1	NUM
inlawrev-2625	458	8	-39(b)(9	-39(b)(9	NOUN
inlawrev-2625	458	9	)	)	PUNCT
inlawrev-2625	458	10	(	(	PUNCT
inlawrev-2625	458	11	1976	1976	NUM
inlawrev-2625	458	12	)	)	PUNCT
inlawrev-2625	458	13	(	(	PUNCT
inlawrev-2625	458	14	recodified	recodifie	VERB
inlawrev-2625	458	15	at	at	ADP
inlawrev-2625	458	16	ind	ind	PROPN
inlawrev-2625	458	17	.	.	PUNCT
inlawrev-2625	459	1	code	code	PROPN
inlawrev-2625	459	2	§	§	PROPN
inlawrev-2625	459	3	6	6	NUM
inlawrev-2625	459	4	-	-	SYM
inlawrev-2625	459	5	2.5	2.5	NUM
inlawrev-2625	459	6	-	-	PUNCT
inlawrev-2625	459	7	5	5	NUM
inlawrev-2625	459	8	-	-	SYM
inlawrev-2625	459	9	8	8	NUM
inlawrev-2625	459	10	(	(	PUNCT
inlawrev-2625	459	11	1982	1982	NUM
inlawrev-2625	459	12	)	)	PUNCT
inlawrev-2625	459	13	)	)	PUNCT
inlawrev-2625	459	14	.	.	PUNCT
inlawrev-2625	460	1	see	see	VERB
inlawrev-2625	460	2	supra	supra	PROPN
inlawrev-2625	460	3	note	note	PROPN
inlawrev-2625	460	4	138	138	NUM
inlawrev-2625	460	5	.	.	PUNCT
inlawrev-2625	460	6	'	'	PUNCT
inlawrev-2625	461	1	«	«	PUNCT
inlawrev-2625	461	2	457	457	NUM
inlawrev-2625	461	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	461	4	at	at	ADP
inlawrev-2625	461	5	247	247	NUM
inlawrev-2625	461	6	.	.	PUNCT
inlawrev-2625	462	1	'	'	PUNCT
inlawrev-2625	462	2	m60	m60	NOUN
inlawrev-2625	462	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	462	4	170	170	NUM
inlawrev-2625	462	5	(	(	PUNCT
inlawrev-2625	462	6	ind	ind	NOUN
inlawrev-2625	462	7	.	.	PUNCT
inlawrev-2625	463	1	ct	ct	PROPN
inlawrev-2625	463	2	.	.	PUNCT
inlawrev-2625	464	1	app	app	PROPN
inlawrev-2625	464	2	.	.	PROPN
inlawrev-2625	464	3	1984	1984	NUM
inlawrev-2625	464	4	)	)	PUNCT
inlawrev-2625	464	5	.	.	PUNCT
inlawrev-2625	465	1	'	'	PUNCT
inlawrev-2625	465	2	"	"	PUNCT
inlawrev-2625	465	3	the	the	DET
inlawrev-2625	465	4	former	former	ADJ
inlawrev-2625	465	5	relevant	relevant	ADJ
inlawrev-2625	465	6	indiana	indiana	PROPN
inlawrev-2625	465	7	code	code	PROPN
inlawrev-2625	465	8	section	section	NOUN
inlawrev-2625	465	9	provided	provide	VERB
inlawrev-2625	465	10	the	the	DET
inlawrev-2625	465	11	following	follow	VERB
inlawrev-2625	465	12	exception	exception	NOUN
inlawrev-2625	465	13	from	from	ADP
inlawrev-2625	465	14	sales	sale	NOUN
inlawrev-2625	465	15	tax	tax	NOUN
inlawrev-2625	465	16	:	:	PUNCT
inlawrev-2625	465	17	"	"	PUNCT
inlawrev-2625	465	18	the	the	DET
inlawrev-2625	465	19	sale	sale	NOUN
inlawrev-2625	465	20	,	,	PUNCT
inlawrev-2625	465	21	storage	storage	NOUN
inlawrev-2625	465	22	,	,	PUNCT
inlawrev-2625	465	23	use	use	NOUN
inlawrev-2625	465	24	or	or	CCONJ
inlawrev-2625	465	25	other	other	ADJ
inlawrev-2625	465	26	consumption	consumption	NOUN
inlawrev-2625	465	27	in	in	ADP
inlawrev-2625	465	28	this	this	DET
inlawrev-2625	465	29	state	state	NOUN
inlawrev-2625	465	30	of	of	ADP
inlawrev-2625	465	31	tangible	tangible	ADJ
inlawrev-2625	465	32	personal	personal	ADJ
inlawrev-2625	465	33	property	property	NOUN
inlawrev-2625	465	34	or	or	CCONJ
inlawrev-2625	465	35	service	service	NOUN
inlawrev-2625	465	36	which	which	PRON
inlawrev-2625	465	37	is	be	AUX
inlawrev-2625	465	38	directly	directly	ADV
inlawrev-2625	465	39	used	use	VERB
inlawrev-2625	465	40	or	or	CCONJ
inlawrev-2625	465	41	consumed	consume	VERB
inlawrev-2625	465	42	in	in	ADP
inlawrev-2625	465	43	the	the	DET
inlawrev-2625	465	44	rendering	rendering	NOUN
inlawrev-2625	465	45	of	of	ADP
inlawrev-2625	465	46	public	public	ADJ
inlawrev-2625	465	47	transportation	transportation	NOUN
inlawrev-2625	465	48	of	of	ADP
inlawrev-2625	465	49	persons	person	NOUN
inlawrev-2625	465	50	or	or	CCONJ
inlawrev-2625	465	51	property	property	NOUN
inlawrev-2625	465	52	.	.	PUNCT
inlawrev-2625	465	53	"	"	PUNCT
inlawrev-2625	466	1	ind	ind	PROPN
inlawrev-2625	466	2	.	.	PUNCT
inlawrev-2625	466	3	code	code	PROPN
inlawrev-2625	466	4	§	§	PROPN
inlawrev-2625	466	5	6	6	NUM
inlawrev-2625	466	6	-	-	SYM
inlawrev-2625	466	7	2	2	NUM
inlawrev-2625	466	8	-	-	PUNCT
inlawrev-2625	466	9	1	1	NUM
inlawrev-2625	466	10	-39(b)(4	-39(b)(4	PROPN
inlawrev-2625	466	11	)	)	PUNCT
inlawrev-2625	466	12	(	(	PUNCT
inlawrev-2625	466	13	1976	1976	NUM
inlawrev-2625	466	14	)	)	PUNCT
inlawrev-2625	466	15	(	(	PUNCT
inlawrev-2625	466	16	recodified	recodifie	VERB
inlawrev-2625	466	17	at	at	ADP
inlawrev-2625	466	18	ind	ind	PROPN
inlawrev-2625	466	19	.	.	PUNCT
inlawrev-2625	467	1	code	code	PROPN
inlawrev-2625	467	2	§	§	PROPN
inlawrev-2625	467	3	6	6	NUM
inlawrev-2625	467	4	-	-	SYM
inlawrev-2625	467	5	2.5	2.5	NUM
inlawrev-2625	467	6	-	-	PUNCT
inlawrev-2625	467	7	5	5	NUM
inlawrev-2625	467	8	-	-	SYM
inlawrev-2625	467	9	27	27	NUM
inlawrev-2625	467	10	(	(	PUNCT
inlawrev-2625	467	11	1982	1982	NUM
inlawrev-2625	467	12	)	)	PUNCT
inlawrev-2625	467	13	)	)	PUNCT
inlawrev-2625	467	14	.	.	PUNCT
inlawrev-2625	468	1	the	the	DET
inlawrev-2625	468	2	current	current	ADJ
inlawrev-2625	468	3	code	code	NOUN
inlawrev-2625	468	4	provides	provide	VERB
inlawrev-2625	468	5	the	the	DET
inlawrev-2625	468	6	following	follow	VERB
inlawrev-2625	468	7	exemption	exemption	NOUN
inlawrev-2625	468	8	:	:	PUNCT
inlawrev-2625	468	9	"	"	PUNCT
inlawrev-2625	468	10	transactions	transaction	NOUN
inlawrev-2625	468	11	involving	involve	VERB
inlawrev-2625	468	12	tangible	tangible	ADJ
inlawrev-2625	468	13	personal	personal	ADJ
inlawrev-2625	468	14	property	property	NOUN
inlawrev-2625	468	15	and	and	CCONJ
inlawrev-2625	468	16	services	service	NOUN
inlawrev-2625	468	17	are	be	AUX
inlawrev-2625	468	18	exempt	exempt	ADJ
inlawrev-2625	468	19	from	from	ADP
inlawrev-2625	468	20	the	the	DET
inlawrev-2625	468	21	state	state	NOUN
inlawrev-2625	468	22	gross	gross	ADJ
inlawrev-2625	468	23	retail	retail	ADJ
inlawrev-2625	468	24	tax	tax	NOUN
inlawrev-2625	468	25	[	[	X
inlawrev-2625	468	26	sales	sale	NOUN
inlawrev-2625	468	27	tax	tax	NOUN
inlawrev-2625	468	28	]	]	X
inlawrev-2625	468	29	,	,	PUNCT
inlawrev-2625	468	30	if	if	SCONJ
inlawrev-2625	468	31	the	the	DET
inlawrev-2625	468	32	person	person	NOUN
inlawrev-2625	468	33	acquiring	acquire	VERB
inlawrev-2625	468	34	the	the	DET
inlawrev-2625	468	35	property	property	NOUN
inlawrev-2625	468	36	or	or	CCONJ
inlawrev-2625	468	37	service	service	NOUN
inlawrev-2625	468	38	directly	directly	ADV
inlawrev-2625	468	39	uses	use	VERB
inlawrev-2625	468	40	or	or	CCONJ
inlawrev-2625	468	41	1985	1985	NUM
inlawrev-2625	468	42	]	]	PUNCT
inlawrev-2625	468	43	survey	survey	NOUN
inlawrev-2625	468	44	—	—	PUNCT
inlawrev-2625	468	45	taxation	taxation	NOUN
inlawrev-2625	468	46	409	409	NUM
inlawrev-2625	468	47	items	item	NOUN
inlawrev-2625	468	48	used	use	VERB
inlawrev-2625	468	49	in	in	ADP
inlawrev-2625	468	50	general	general	ADJ
inlawrev-2625	468	51	administrative	administrative	ADJ
inlawrev-2625	468	52	and	and	CCONJ
inlawrev-2625	468	53	managerial	managerial	ADJ
inlawrev-2625	468	54	operations	operation	NOUN
inlawrev-2625	468	55	such	such	ADJ
inlawrev-2625	468	56	as	as	ADP
inlawrev-2625	468	57	office	office	NOUN
inlawrev-2625	468	58	equipment	equipment	NOUN
inlawrev-2625	468	59	,	,	PUNCT
inlawrev-2625	468	60	uniforms	uniform	NOUN
inlawrev-2625	468	61	,	,	PUNCT
inlawrev-2625	468	62	and	and	CCONJ
inlawrev-2625	468	63	locks	lock	NOUN
inlawrev-2625	468	64	and	and	CCONJ
inlawrev-2625	468	65	keys	key	NOUN
inlawrev-2625	468	66	.	.	PUNCT
inlawrev-2625	469	1	"*^	"*^	NOUN
inlawrev-2625	469	2	while	while	SCONJ
inlawrev-2625	469	3	the	the	DET
inlawrev-2625	469	4	court	court	NOUN
inlawrev-2625	469	5	recognized	recognize	VERB
inlawrev-2625	469	6	the	the	DET
inlawrev-2625	469	7	literal	literal	ADJ
inlawrev-2625	469	8	distinction	distinction	NOUN
inlawrev-2625	469	9	between	between	ADP
inlawrev-2625	469	10	the	the	DET
inlawrev-2625	469	11	"	"	PUNCT
inlawrev-2625	469	12	singledirect	singledirect	NOUN
inlawrev-2625	469	13	"	"	PUNCT
inlawrev-2625	469	14	standard	standard	NOUN
inlawrev-2625	469	15	contained	contain	VERB
inlawrev-2625	469	16	in	in	ADP
inlawrev-2625	469	17	the	the	DET
inlawrev-2625	469	18	law	law	NOUN
inlawrev-2625	469	19	in	in	ADP
inlawrev-2625	469	20	issue	issue	NOUN
inlawrev-2625	469	21	,	,	PUNCT
inlawrev-2625	469	22	it	it	PRON
inlawrev-2625	469	23	indicated	indicate	VERB
inlawrev-2625	469	24	that	that	SCONJ
inlawrev-2625	469	25	the	the	DET
inlawrev-2625	469	26	holding	holding	NOUN
inlawrev-2625	469	27	by	by	ADP
inlawrev-2625	469	28	the	the	DET
inlawrev-2625	469	29	indiana	indiana	PROPN
inlawrev-2625	469	30	supreme	supreme	PROPN
inlawrev-2625	469	31	court	court	PROPN
inlawrev-2625	469	32	in	in	ADP
inlawrev-2625	469	33	cave	cave	PROPN
inlawrev-2625	469	34	stone^'^'^	stone^'^'^	PROPN
inlawrev-2625	469	35	adopted	adopt	VERB
inlawrev-2625	469	36	a	a	DET
inlawrev-2625	469	37	test	test	NOUN
inlawrev-2625	469	38	which	which	PRON
inlawrev-2625	469	39	did	do	AUX
inlawrev-2625	469	40	not	not	PART
inlawrev-2625	469	41	require	require	VERB
inlawrev-2625	469	42	a	a	DET
inlawrev-2625	469	43	reference	reference	NOUN
inlawrev-2625	469	44	to	to	ADP
inlawrev-2625	469	45	the	the	DET
inlawrev-2625	469	46	single	single	ADJ
inlawrev-2625	469	47	or	or	CCONJ
inlawrev-2625	469	48	double	double	ADJ
inlawrev-2625	469	49	directness	directness	NOUN
inlawrev-2625	469	50	language	language	NOUN
inlawrev-2625	469	51	of	of	ADP
inlawrev-2625	469	52	the	the	DET
inlawrev-2625	469	53	statutes	statute	NOUN
inlawrev-2625	469	54	.	.	PUNCT
inlawrev-2625	470	1	the	the	DET
inlawrev-2625	470	2	court	court	NOUN
inlawrev-2625	470	3	in	in	ADP
inlawrev-2625	470	4	harbor	harbor	PROPN
inlawrev-2625	470	5	belt	belt	PROPN
inlawrev-2625	470	6	interpreted	interpret	VERB
inlawrev-2625	470	7	cave	cave	NOUN
inlawrev-2625	470	8	stone	stone	NOUN
inlawrev-2625	470	9	as	as	ADP
inlawrev-2625	470	10	necessitating	necessitate	VERB
inlawrev-2625	470	11	an	an	DET
inlawrev-2625	470	12	examination	examination	NOUN
inlawrev-2625	470	13	of	of	ADP
inlawrev-2625	470	14	the	the	DET
inlawrev-2625	470	15	integrated	integrate	VERB
inlawrev-2625	470	16	process	process	NOUN
inlawrev-2625	470	17	of	of	ADP
inlawrev-2625	470	18	manufacturing	manufacturing	NOUN
inlawrev-2625	470	19	and	and	CCONJ
inlawrev-2625	470	20	establishing	establish	VERB
inlawrev-2625	470	21	an	an	DET
inlawrev-2625	470	22	"	"	PUNCT
inlawrev-2625	470	23	immediate	immediate	ADJ
inlawrev-2625	470	24	link	link	NOUN
inlawrev-2625	470	25	with	with	ADP
inlawrev-2625	470	26	the	the	DET
inlawrev-2625	470	27	product	product	NOUN
inlawrev-2625	470	28	being	be	AUX
inlawrev-2625	470	29	produced	produce	VERB
inlawrev-2625	470	30	.	.	PUNCT
inlawrev-2625	471	1	'	'	PUNCT
inlawrev-2625	471	2	"	"	PUNCT
inlawrev-2625	471	3	"	"	PUNCT
inlawrev-2625	471	4	^^	^^	PUNCT
inlawrev-2625	471	5	further	far	ADV
inlawrev-2625	471	6	,	,	PUNCT
inlawrev-2625	471	7	the	the	DET
inlawrev-2625	471	8	holding	holding	NOUN
inlawrev-2625	471	9	in	in	ADP
inlawrev-2625	471	10	cave	cave	NOUN
inlawrev-2625	471	11	stone	stone	NOUN
inlawrev-2625	471	12	was	be	AUX
inlawrev-2625	471	13	found	find	VERB
inlawrev-2625	471	14	applicable	applicable	ADJ
inlawrev-2625	471	15	to	to	ADP
inlawrev-2625	471	16	the	the	DET
inlawrev-2625	471	17	statute	statute	NOUN
inlawrev-2625	471	18	containing	contain	VERB
inlawrev-2625	471	19	the	the	DET
inlawrev-2625	471	20	"	"	PUNCT
inlawrev-2625	471	21	single	single	ADJ
inlawrev-2625	471	22	-	-	PUNCT
inlawrev-2625	471	23	direct	direct	ADJ
inlawrev-2625	471	24	"	"	PUNCT
inlawrev-2625	471	25	standard	standard	NOUN
inlawrev-2625	471	26	by	by	ADP
inlawrev-2625	471	27	analogy	analogy	NOUN
inlawrev-2625	471	28	.	.	PUNCT
inlawrev-2625	472	1	'"*^	'"*^	NOUN
inlawrev-2625	472	2	the	the	DET
inlawrev-2625	472	3	court	court	NOUN
inlawrev-2625	472	4	stated	state	VERB
inlawrev-2625	472	5	that	that	SCONJ
inlawrev-2625	472	6	the	the	DET
inlawrev-2625	472	7	test	test	NOUN
inlawrev-2625	472	8	to	to	PART
inlawrev-2625	472	9	be	be	AUX
inlawrev-2625	472	10	applied	apply	VERB
inlawrev-2625	472	11	,	,	PUNCT
inlawrev-2625	472	12	based	base	VERB
inlawrev-2625	472	13	on	on	ADP
inlawrev-2625	472	14	cave	cave	PROPN
inlawrev-2625	472	15	stone	stone	NOUN
inlawrev-2625	472	16	,	,	PUNCT
inlawrev-2625	472	17	is	be	AUX
inlawrev-2625	472	18	to	to	PART
inlawrev-2625	472	19	consider	consider	VERB
inlawrev-2625	472	20	the	the	DET
inlawrev-2625	472	21	"	"	PUNCT
inlawrev-2625	472	22	particular	particular	ADJ
inlawrev-2625	472	23	item	item	NOUN
inlawrev-2625	472	24	's	's	PART
inlawrev-2625	472	25	relation	relation	NOUN
inlawrev-2625	472	26	to	to	ADP
inlawrev-2625	472	27	full	full	ADJ
inlawrev-2625	472	28	,	,	PUNCT
inlawrev-2625	472	29	continuous	continuous	ADJ
inlawrev-2625	472	30	and	and	CCONJ
inlawrev-2625	472	31	indivisible	indivisible	ADJ
inlawrev-2625	472	32	production	production	NOUN
inlawrev-2625	472	33	process	process	NOUN
inlawrev-2625	472	34	,	,	PUNCT
inlawrev-2625	472	35	not	not	PART
inlawrev-2625	472	36	whether	whether	SCONJ
inlawrev-2625	472	37	an	an	DET
inlawrev-2625	472	38	item	item	NOUN
inlawrev-2625	472	39	.	.	PUNCT
inlawrev-2625	472	40	.	.	PUNCT
inlawrev-2625	473	1	.	.	PUNCT
inlawrev-2625	474	1	has	have	VERB
inlawrev-2625	474	2	a	a	DET
inlawrev-2625	474	3	transformational	transformational	ADJ
inlawrev-2625	474	4	effect	effect	NOUN
inlawrev-2625	474	5	on	on	ADP
inlawrev-2625	474	6	the	the	DET
inlawrev-2625	474	7	end	end	NOUN
inlawrev-2625	474	8	product	product	NOUN
inlawrev-2625	474	9	.	.	PUNCT
inlawrev-2625	475	1	"	"	PUNCT
inlawrev-2625	475	2	'	'	PUNCT
inlawrev-2625	475	3	^	^	NOUN
inlawrev-2625	475	4	°	°	SCONJ
inlawrev-2625	475	5	the	the	DET
inlawrev-2625	475	6	only	only	ADJ
inlawrev-2625	475	7	previous	previous	ADJ
inlawrev-2625	475	8	indiana	indiana	PROPN
inlawrev-2625	475	9	case	case	NOUN
inlawrev-2625	475	10	interpreting	interpret	VERB
inlawrev-2625	475	11	the	the	DET
inlawrev-2625	475	12	"	"	PUNCT
inlawrev-2625	475	13	single	single	ADJ
inlawrev-2625	475	14	-	-	PUNCT
inlawrev-2625	475	15	direct	direct	ADJ
inlawrev-2625	475	16	"	"	PUNCT
inlawrev-2625	475	17	requirement	requirement	NOUN
inlawrev-2625	475	18	in	in	ADP
inlawrev-2625	475	19	controversy	controversy	NOUN
inlawrev-2625	475	20	was	be	AUX
inlawrev-2625	475	21	indiana	indiana	PROPN
inlawrev-2625	475	22	department	department	PROPN
inlawrev-2625	475	23	of	of	ADP
inlawrev-2625	475	24	state	state	PROPN
inlawrev-2625	475	25	revenue	revenue	PROPN
inlawrev-2625	475	26	v.	v.	ADP
inlawrev-2625	475	27	indianapolis	indianapolis	PROPN
inlawrev-2625	475	28	transit	transit	NOUN
inlawrev-2625	475	29	system	system	NOUN
inlawrev-2625	475	30	,	,	PUNCT
inlawrev-2625	475	31	inc.^^^	inc.^^^	PROPN
inlawrev-2625	475	32	in	in	ADP
inlawrev-2625	475	33	indianapolis	indianapolis	PROPN
inlawrev-2625	475	34	transit	transit	NOUN
inlawrev-2625	475	35	,	,	PUNCT
inlawrev-2625	475	36	the	the	DET
inlawrev-2625	475	37	court	court	NOUN
inlawrev-2625	475	38	applied	apply	VERB
inlawrev-2625	475	39	the	the	DET
inlawrev-2625	475	40	test	test	NOUN
inlawrev-2625	475	41	of	of	ADP
inlawrev-2625	475	42	whether	whether	SCONJ
inlawrev-2625	475	43	the	the	DET
inlawrev-2625	475	44	purchased	purchase	VERB
inlawrev-2625	475	45	items	item	NOUN
inlawrev-2625	475	46	had	have	AUX
inlawrev-2625	475	47	a	a	DET
inlawrev-2625	475	48	"	"	PUNCT
inlawrev-2625	475	49	necessity	necessity	NOUN
inlawrev-2625	475	50	towards	towards	ADP
inlawrev-2625	475	51	operations	operation	NOUN
inlawrev-2625	475	52	.	.	PUNCT
inlawrev-2625	476	1	"	"	PUNCT
inlawrev-2625	476	2	^^^	^^^	ADP
inlawrev-2625	476	3	the	the	DET
inlawrev-2625	476	4	court	court	NOUN
inlawrev-2625	476	5	in	in	ADP
inlawrev-2625	476	6	harbor	harbor	PROPN
inlawrev-2625	476	7	belt	belt	PROPN
inlawrev-2625	476	8	felt	feel	VERB
inlawrev-2625	476	9	that	that	SCONJ
inlawrev-2625	476	10	this	this	DET
inlawrev-2625	476	11	approach	approach	NOUN
inlawrev-2625	476	12	by	by	ADP
inlawrev-2625	476	13	the	the	DET
inlawrev-2625	476	14	court	court	NOUN
inlawrev-2625	476	15	in	in	ADP
inlawrev-2625	476	16	indianapolis	indianapolis	PROPN
inlawrev-2625	476	17	transit	transit	NOUN
inlawrev-2625	476	18	did	do	AUX
inlawrev-2625	476	19	not	not	PART
inlawrev-2625	476	20	vary	vary	VERB
inlawrev-2625	476	21	much	much	ADJ
inlawrev-2625	476	22	,	,	PUNCT
inlawrev-2625	476	23	if	if	SCONJ
inlawrev-2625	476	24	at	at	ADV
inlawrev-2625	476	25	all	all	ADV
inlawrev-2625	476	26	,	,	PUNCT
inlawrev-2625	476	27	from	from	ADP
inlawrev-2625	476	28	the	the	DET
inlawrev-2625	476	29	approach	approach	NOUN
inlawrev-2625	476	30	adopted	adopt	VERB
inlawrev-2625	476	31	in	in	ADP
inlawrev-2625	476	32	cave	cave	NOUN
inlawrev-2625	476	33	stone	stone	NOUN
inlawrev-2625	476	34	.	.	PUNCT
inlawrev-2625	477	1	^^^	^^^	ADP
inlawrev-2625	477	2	the	the	DET
inlawrev-2625	477	3	only	only	ADJ
inlawrev-2625	477	4	difference	difference	NOUN
inlawrev-2625	477	5	the	the	DET
inlawrev-2625	477	6	court	court	NOUN
inlawrev-2625	477	7	noted	note	VERB
inlawrev-2625	477	8	between	between	ADP
inlawrev-2625	477	9	the	the	DET
inlawrev-2625	477	10	cases	case	NOUN
inlawrev-2625	477	11	was	be	AUX
inlawrev-2625	477	12	the	the	DET
inlawrev-2625	477	13	distinction	distinction	NOUN
inlawrev-2625	477	14	between	between	ADP
inlawrev-2625	477	15	what	what	PRON
inlawrev-2625	477	16	is	be	AUX
inlawrev-2625	477	17	an	an	DET
inlawrev-2625	477	18	integral	integral	ADJ
inlawrev-2625	477	19	part	part	NOUN
inlawrev-2625	477	20	of	of	ADP
inlawrev-2625	477	21	manufacturing	manufacturing	NOUN
inlawrev-2625	477	22	as	as	ADP
inlawrev-2625	477	23	compared	compare	VERB
inlawrev-2625	477	24	to	to	ADP
inlawrev-2625	477	25	what	what	PRON
inlawrev-2625	477	26	is	be	AUX
inlawrev-2625	477	27	an	an	DET
inlawrev-2625	477	28	integral	integral	ADJ
inlawrev-2625	477	29	part	part	NOUN
inlawrev-2625	477	30	of	of	ADP
inlawrev-2625	477	31	rendering	render	VERB
inlawrev-2625	477	32	transportation	transportation	NOUN
inlawrev-2625	477	33	.	.	PUNCT
inlawrev-2625	478	1	the	the	DET
inlawrev-2625	478	2	court	court	NOUN
inlawrev-2625	478	3	noted	note	VERB
inlawrev-2625	478	4	that	that	SCONJ
inlawrev-2625	478	5	the	the	DET
inlawrev-2625	478	6	latter	latter	ADJ
inlawrev-2625	478	7	concept	concept	NOUN
inlawrev-2625	478	8	,	,	PUNCT
inlawrev-2625	478	9	"	"	PUNCT
inlawrev-2625	478	10	an	an	DET
inlawrev-2625	478	11	integral	integral	ADJ
inlawrev-2625	478	12	part	part	NOUN
inlawrev-2625	478	13	of	of	ADP
inlawrev-2625	478	14	rendering	rendering	NOUN
inlawrev-2625	478	15	transportation	transportation	NOUN
inlawrev-2625	478	16	,	,	PUNCT
inlawrev-2625	478	17	"	"	PUNCT
inlawrev-2625	478	18	was	be	AUX
inlawrev-2625	478	19	a	a	DET
inlawrev-2625	478	20	broader	broad	ADJ
inlawrev-2625	478	21	concept	concept	NOUN
inlawrev-2625	478	22	.	.	PUNCT
inlawrev-2625	479	1	'^	'^	AUX
inlawrev-2625	479	2	"	"	PUNCT
inlawrev-2625	479	3	*	*	PUNCT
inlawrev-2625	479	4	the	the	DET
inlawrev-2625	479	5	harbor	harbor	NOUN
inlawrev-2625	479	6	belt	belt	PROPN
inlawrev-2625	479	7	court	court	PROPN
inlawrev-2625	479	8	went	go	VERB
inlawrev-2625	479	9	on	on	ADP
inlawrev-2625	479	10	to	to	PART
inlawrev-2625	479	11	find	find	VERB
inlawrev-2625	479	12	that	that	SCONJ
inlawrev-2625	479	13	all	all	PRON
inlawrev-2625	479	14	of	of	ADP
inlawrev-2625	479	15	the	the	DET
inlawrev-2625	479	16	contested	contest	VERB
inlawrev-2625	479	17	items	item	NOUN
inlawrev-2625	479	18	were	be	AUX
inlawrev-2625	479	19	exempt	exempt	ADJ
inlawrev-2625	479	20	from	from	ADP
inlawrev-2625	479	21	the	the	DET
inlawrev-2625	479	22	sales	sale	NOUN
inlawrev-2625	479	23	tax	tax	NOUN
inlawrev-2625	479	24	under	under	ADP
inlawrev-2625	479	25	the	the	DET
inlawrev-2625	479	26	reasoning	reasoning	NOUN
inlawrev-2625	479	27	enunciated	enunciate	VERB
inlawrev-2625	479	28	in	in	ADP
inlawrev-2625	479	29	cave	cave	NOUN
inlawrev-2625	479	30	stone	stone	NOUN
inlawrev-2625	479	31	.	.	PUNCT
inlawrev-2625	480	1	^^^	^^^	PUNCT
inlawrev-2625	480	2	these	these	PRON
inlawrev-2625	480	3	were	be	AUX
inlawrev-2625	480	4	found	find	VERB
inlawrev-2625	480	5	to	to	PART
inlawrev-2625	480	6	be	be	AUX
inlawrev-2625	480	7	within	within	ADP
inlawrev-2625	480	8	the	the	DET
inlawrev-2625	480	9	concept	concept	NOUN
inlawrev-2625	480	10	of	of	ADP
inlawrev-2625	480	11	a	a	DET
inlawrev-2625	480	12	"	"	PUNCT
inlawrev-2625	480	13	direct	direct	ADJ
inlawrev-2625	480	14	use	use	NOUN
inlawrev-2625	480	15	or	or	CCONJ
inlawrev-2625	480	16	consumption	consumption	NOUN
inlawrev-2625	480	17	in	in	ADP
inlawrev-2625	480	18	the	the	DET
inlawrev-2625	480	19	integrated	integrate	VERB
inlawrev-2625	480	20	operation	operation	NOUN
inlawrev-2625	480	21	of	of	ADP
inlawrev-2625	480	22	providing	provide	VERB
inlawrev-2625	480	23	public	public	ADJ
inlawrev-2625	480	24	transportation	transportation	NOUN
inlawrev-2625	480	25	.	.	PUNCT
inlawrev-2625	481	1	"	"	PUNCT
inlawrev-2625	481	2	'	'	NUM
inlawrev-2625	481	3	^^	^^	PUNCT
inlawrev-2625	481	4	consumes	consume	VERB
inlawrev-2625	481	5	it	it	PRON
inlawrev-2625	481	6	in	in	ADP
inlawrev-2625	481	7	providing	provide	VERB
inlawrev-2625	481	8	public	public	ADJ
inlawrev-2625	481	9	transportation	transportation	NOUN
inlawrev-2625	481	10	for	for	ADP
inlawrev-2625	481	11	persons	person	NOUN
inlawrev-2625	481	12	or	or	CCONJ
inlawrev-2625	481	13	property	property	NOUN
inlawrev-2625	481	14	.	.	PUNCT
inlawrev-2625	481	15	"	"	PUNCT
inlawrev-2625	482	1	ind	ind	PROPN
inlawrev-2625	482	2	.	.	PUNCT
inlawrev-2625	482	3	code	code	PROPN
inlawrev-2625	482	4	§	§	PROPN
inlawrev-2625	482	5	62.5	62.5	NUM
inlawrev-2625	482	6	-	-	SYM
inlawrev-2625	482	7	5	5	NUM
inlawrev-2625	482	8	-	-	SYM
inlawrev-2625	482	9	27	27	NUM
inlawrev-2625	482	10	(	(	PUNCT
inlawrev-2625	482	11	1982	1982	NUM
inlawrev-2625	482	12	)	)	PUNCT
inlawrev-2625	482	13	.	.	PUNCT
inlawrev-2625	483	1	'	'	PUNCT
inlawrev-2625	483	2	m60	m60	NOUN
inlawrev-2625	483	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	483	4	at	at	ADP
inlawrev-2625	483	5	176	176	NUM
inlawrev-2625	483	6	.	.	PUNCT
inlawrev-2625	484	1	'	'	PUNCT
inlawrev-2625	485	1	^m57	^m57	ADV
inlawrev-2625	485	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	485	3	520	520	NUM
inlawrev-2625	485	4	(	(	PUNCT
inlawrev-2625	485	5	ind	ind	NOUN
inlawrev-2625	485	6	.	.	PUNCT
inlawrev-2625	485	7	1983	1983	NUM
inlawrev-2625	485	8	)	)	PUNCT
inlawrev-2625	485	9	.	.	PUNCT
inlawrev-2625	486	1	'	'	PUNCT
inlawrev-2625	486	2	m60	m60	NOUN
inlawrev-2625	486	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	486	4	at	at	ADP
inlawrev-2625	486	5	174	174	NUM
inlawrev-2625	486	6	(	(	PUNCT
inlawrev-2625	486	7	quoting	quote	VERB
inlawrev-2625	486	8	department	department	NOUN
inlawrev-2625	486	9	of	of	ADP
inlawrev-2625	486	10	revenue	revenue	PROPN
inlawrev-2625	486	11	v.	v.	PROPN
inlawrev-2625	486	12	united	united	PROPN
inlawrev-2625	486	13	states	states	PROPN
inlawrev-2625	486	14	steel	steel	PROPN
inlawrev-2625	486	15	corp	corp	PROPN
inlawrev-2625	486	16	.	.	PROPN
inlawrev-2625	486	17	,	,	PUNCT
inlawrev-2625	486	18	425	425	NUM
inlawrev-2625	486	19	n.e.2d	n.e.2d	NOUN
inlawrev-2625	486	20	659	659	NUM
inlawrev-2625	486	21	,	,	PUNCT
inlawrev-2625	486	22	662	662	NUM
inlawrev-2625	486	23	(	(	PUNCT
inlawrev-2625	486	24	ind	ind	NOUN
inlawrev-2625	486	25	.	.	PUNCT
inlawrev-2625	487	1	ct	ct	PROPN
inlawrev-2625	487	2	.	.	PUNCT
inlawrev-2625	488	1	app	app	PROPN
inlawrev-2625	488	2	.	.	PROPN
inlawrev-2625	488	3	1981	1981	NUM
inlawrev-2625	488	4	)	)	PUNCT
inlawrev-2625	488	5	)	)	PUNCT
inlawrev-2625	488	6	.	.	PUNCT
inlawrev-2625	489	1	'	'	PUNCT
inlawrev-2625	490	1	^^60	^^60	ADV
inlawrev-2625	490	2	n.e.2d	n.e.2d	NOUN
inlawrev-2625	490	3	at	at	ADP
inlawrev-2625	490	4	175	175	NUM
inlawrev-2625	490	5	.	.	PUNCT
inlawrev-2625	490	6	'	'	PUNCT
inlawrev-2625	490	7	^	^	NOUN
inlawrev-2625	490	8	°	°	ADP
inlawrev-2625	490	9	m	m	PROPN
inlawrev-2625	490	10	(	(	PUNCT
inlawrev-2625	490	11	citing	cite	VERB
inlawrev-2625	490	12	cave	cave	NOUN
inlawrev-2625	490	13	stone	stone	NOUN
inlawrev-2625	490	14	,	,	PUNCT
inlawrev-2625	490	15	457	457	NUM
inlawrev-2625	490	16	n.e.2d	n.e.2d	NOUN
inlawrev-2625	490	17	at	at	ADP
inlawrev-2625	490	18	524	524	NUM
inlawrev-2625	490	19	)	)	PUNCT
inlawrev-2625	490	20	.	.	PUNCT
inlawrev-2625	491	1	'	'	PUNCT
inlawrev-2625	492	1	=	=	NOUN
inlawrev-2625	492	2	'	'	NOUN
inlawrev-2625	492	3	171	171	NUM
inlawrev-2625	492	4	ind	ind	NOUN
inlawrev-2625	492	5	.	.	PUNCT
inlawrev-2625	493	1	app	app	PROPN
inlawrev-2625	493	2	.	.	PROPN
inlawrev-2625	494	1	299	299	NUM
inlawrev-2625	494	2	,	,	PUNCT
inlawrev-2625	494	3	356	356	NUM
inlawrev-2625	494	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	494	5	1204	1204	NUM
inlawrev-2625	494	6	(	(	PUNCT
inlawrev-2625	494	7	1976	1976	NUM
inlawrev-2625	494	8	)	)	PUNCT
inlawrev-2625	494	9	.	.	PUNCT
inlawrev-2625	495	1	'	'	PUNCT
inlawrev-2625	495	2	"	"	PUNCT
inlawrev-2625	495	3	m	m	VERB
inlawrev-2625	495	4	at	at	ADP
inlawrev-2625	495	5	306	306	NUM
inlawrev-2625	495	6	,	,	PUNCT
inlawrev-2625	495	7	356	356	NUM
inlawrev-2625	495	8	n.e.2d	n.e.2d	NOUN
inlawrev-2625	495	9	at	at	ADP
inlawrev-2625	495	10	1209	1209	NUM
inlawrev-2625	495	11	.	.	PUNCT
inlawrev-2625	496	1	'	'	PUNCT
inlawrev-2625	496	2	"	"	PUNCT
inlawrev-2625	496	3	460	460	NUM
inlawrev-2625	496	4	n.e.2d	n.e.2d	NOUN
inlawrev-2625	496	5	at	at	ADP
inlawrev-2625	496	6	175	175	NUM
inlawrev-2625	496	7	.	.	PUNCT
inlawrev-2625	496	8	''	''	PUNCT
inlawrev-2625	497	1	'	'	PUNCT
inlawrev-2625	497	2	i	i	PRON
inlawrev-2625	497	3	d.	d.	NOUN
inlawrev-2625	497	4	''	''	PUNCT
inlawrev-2625	497	5	'	'	PUNCT
inlawrev-2625	497	6	i	i	PRON
inlawrev-2625	497	7	d.	d.	PROPN
inlawrev-2625	497	8	at	at	ADP
inlawrev-2625	497	9	176	176	NUM
inlawrev-2625	497	10	-	-	SYM
inlawrev-2625	497	11	77	77	NUM
inlawrev-2625	497	12	.	.	PUNCT
inlawrev-2625	497	13	''	''	PUNCT
inlawrev-2625	497	14	'	'	PUNCT
inlawrev-2625	497	15	i	i	PRON
inlawrev-2625	497	16	d.	d.	PROPN
inlawrev-2625	497	17	410	410	NUM
inlawrev-2625	497	18	indiana	indiana	PROPN
inlawrev-2625	497	19	law	law	PROPN
inlawrev-2625	497	20	review	review	NOUN
inlawrev-2625	497	21	[	[	X
inlawrev-2625	497	22	vol	vol	NOUN
inlawrev-2625	497	23	.	.	PUNCT
inlawrev-2625	497	24	18:389	18:389	NOUN
inlawrev-2625	497	25	the	the	DET
inlawrev-2625	497	26	court	court	NOUN
inlawrev-2625	497	27	in	in	ADP
inlawrev-2625	497	28	harbor	harbor	PROPN
inlawrev-2625	497	29	belt	belt	PROPN
inlawrev-2625	497	30	,	,	PUNCT
inlawrev-2625	497	31	while	while	SCONJ
inlawrev-2625	497	32	reviewing	review	VERB
inlawrev-2625	497	33	the	the	DET
inlawrev-2625	497	34	standard	standard	NOUN
inlawrev-2625	497	35	set	set	VERB
inlawrev-2625	497	36	forth	forth	ADP
inlawrev-2625	497	37	in	in	ADP
inlawrev-2625	497	38	cave	cave	PROPN
inlawrev-2625	497	39	stone	stone	NOUN
inlawrev-2625	497	40	,	,	PUNCT
inlawrev-2625	497	41	did	do	AUX
inlawrev-2625	497	42	not	not	PART
inlawrev-2625	497	43	apply	apply	VERB
inlawrev-2625	497	44	the	the	DET
inlawrev-2625	497	45	test	test	NOUN
inlawrev-2625	497	46	to	to	ADP
inlawrev-2625	497	47	each	each	PRON
inlawrev-2625	497	48	of	of	ADP
inlawrev-2625	497	49	the	the	DET
inlawrev-2625	497	50	specific	specific	ADJ
inlawrev-2625	497	51	items	item	NOUN
inlawrev-2625	497	52	claimed	claim	VERB
inlawrev-2625	497	53	to	to	PART
inlawrev-2625	497	54	be	be	AUX
inlawrev-2625	497	55	exempt	exempt	ADJ
inlawrev-2625	497	56	by	by	ADP
inlawrev-2625	497	57	the	the	DET
inlawrev-2625	497	58	railroad	railroad	NOUN
inlawrev-2625	497	59	.	.	PUNCT
inlawrev-2625	498	1	although	although	SCONJ
inlawrev-2625	498	2	the	the	DET
inlawrev-2625	498	3	court	court	NOUN
inlawrev-2625	498	4	claimed	claim	VERB
inlawrev-2625	498	5	that	that	SCONJ
inlawrev-2625	498	6	each	each	PRON
inlawrev-2625	498	7	of	of	ADP
inlawrev-2625	498	8	these	these	DET
inlawrev-2625	498	9	items	item	NOUN
inlawrev-2625	498	10	was	be	AUX
inlawrev-2625	498	11	within	within	ADP
inlawrev-2625	498	12	the	the	DET
inlawrev-2625	498	13	holding	holding	NOUN
inlawrev-2625	498	14	of	of	ADP
inlawrev-2625	498	15	cave	cave	NOUN
inlawrev-2625	498	16	stone	stone	NOUN
inlawrev-2625	498	17	,	,	PUNCT
inlawrev-2625	498	18	it	it	PRON
inlawrev-2625	498	19	appears	appear	VERB
inlawrev-2625	498	20	that	that	SCONJ
inlawrev-2625	498	21	the	the	DET
inlawrev-2625	498	22	court	court	NOUN
inlawrev-2625	498	23	relied	rely	VERB
inlawrev-2625	498	24	on	on	ADP
inlawrev-2625	498	25	its	its	PRON
inlawrev-2625	498	26	"	"	PUNCT
inlawrev-2625	498	27	broader	broad	ADJ
inlawrev-2625	498	28	concept	concept	NOUN
inlawrev-2625	498	29	"	"	PUNCT
inlawrev-2625	498	30	in	in	ADP
inlawrev-2625	498	31	interpreting	interpret	VERB
inlawrev-2625	498	32	what	what	PRON
inlawrev-2625	498	33	was	be	AUX
inlawrev-2625	498	34	"	"	PUNCT
inlawrev-2625	498	35	directly	directly	ADV
inlawrev-2625	498	36	used	use	VERB
inlawrev-2625	498	37	or	or	CCONJ
inlawrev-2625	498	38	consumed	consume	VERB
inlawrev-2625	498	39	for	for	ADP
inlawrev-2625	498	40	the	the	DET
inlawrev-2625	498	41	rendering	rendering	NOUN
inlawrev-2625	498	42	of	of	ADP
inlawrev-2625	498	43	public	public	ADJ
inlawrev-2625	498	44	transportation	transportation	NOUN
inlawrev-2625	498	45	"	"	PUNCT
inlawrev-2625	498	46	in	in	ADP
inlawrev-2625	498	47	order	order	NOUN
inlawrev-2625	498	48	to	to	PART
inlawrev-2625	498	49	find	find	VERB
inlawrev-2625	498	50	that	that	SCONJ
inlawrev-2625	498	51	purchases	purchase	NOUN
inlawrev-2625	498	52	such	such	ADJ
inlawrev-2625	498	53	as	as	ADP
inlawrev-2625	498	54	"	"	PUNCT
inlawrev-2625	498	55	repair	repair	NOUN
inlawrev-2625	498	56	and	and	CCONJ
inlawrev-2625	498	57	maintenance	maintenance	NOUN
inlawrev-2625	498	58	of	of	ADP
inlawrev-2625	498	59	buildings	building	NOUN
inlawrev-2625	498	60	and	and	CCONJ
inlawrev-2625	498	61	general	general	ADJ
inlawrev-2625	498	62	administrative	administrative	ADJ
inlawrev-2625	498	63	and	and	CCONJ
inlawrev-2625	498	64	managerial	managerial	ADJ
inlawrev-2625	498	65	operations	operation	NOUN
inlawrev-2625	498	66	"	"	PUNCT
inlawrev-2625	498	67	were	be	AUX
inlawrev-2625	498	68	exempt	exempt	ADJ
inlawrev-2625	498	69	.	.	PUNCT
inlawrev-2625	499	1	otherwise	otherwise	ADV
inlawrev-2625	499	2	,	,	PUNCT
inlawrev-2625	499	3	it	it	PRON
inlawrev-2625	499	4	is	be	AUX
inlawrev-2625	499	5	impossible	impossible	ADJ
inlawrev-2625	499	6	to	to	PART
inlawrev-2625	499	7	imagine	imagine	VERB
inlawrev-2625	499	8	that	that	SCONJ
inlawrev-2625	499	9	such	such	ADJ
inlawrev-2625	499	10	items	item	NOUN
inlawrev-2625	499	11	would	would	AUX
inlawrev-2625	499	12	be	be	AUX
inlawrev-2625	499	13	exempt	exempt	ADJ
inlawrev-2625	499	14	under	under	ADP
inlawrev-2625	499	15	a	a	DET
inlawrev-2625	499	16	cave	cave	NOUN
inlawrev-2625	499	17	stone	stone	NOUN
inlawrev-2625	499	18	analysis	analysis	NOUN
inlawrev-2625	499	19	.	.	PUNCT
inlawrev-2625	500	1	f.	f.	PROPN
inlawrev-2625	500	2	1984	1984	NUM
inlawrev-2625	500	3	statutory	statutory	ADJ
inlawrev-2625	500	4	developments	development	NOUN
inlawrev-2625	500	5	in	in	ADP
inlawrev-2625	500	6	indiana	indiana	PROPN
inlawrev-2625	500	7	tax	tax	NOUN
inlawrev-2625	500	8	law	law	NOUN
inlawrev-2625	500	9	several	several	ADJ
inlawrev-2625	500	10	provisions	provision	NOUN
inlawrev-2625	500	11	of	of	ADP
inlawrev-2625	500	12	particular	particular	ADJ
inlawrev-2625	500	13	importance	importance	NOUN
inlawrev-2625	500	14	were	be	AUX
inlawrev-2625	500	15	adopted	adopt	VERB
inlawrev-2625	500	16	by	by	ADP
inlawrev-2625	500	17	the	the	DET
inlawrev-2625	500	18	1984	1984	NUM
inlawrev-2625	500	19	general	general	ADJ
inlawrev-2625	500	20	assembly	assembly	NOUN
inlawrev-2625	500	21	.	.	PUNCT
inlawrev-2625	501	1	the	the	DET
inlawrev-2625	501	2	four	four	NUM
inlawrev-2625	501	3	most	most	ADV
inlawrev-2625	501	4	significant	significant	ADJ
inlawrev-2625	501	5	statutory	statutory	ADJ
inlawrev-2625	501	6	changes	change	NOUN
inlawrev-2625	501	7	are	be	AUX
inlawrev-2625	501	8	included	include	VERB
inlawrev-2625	501	9	in	in	ADP
inlawrev-2625	501	10	this	this	DET
inlawrev-2625	501	11	article	article	NOUN
inlawrev-2625	501	12	.	.	PUNCT
inlawrev-2625	502	1	1	1	X
inlawrev-2625	502	2	.	.	X
inlawrev-2625	502	3	changes	change	NOUN
inlawrev-2625	502	4	in	in	ADP
inlawrev-2625	502	5	indiana	indiana	PROPN
inlawrev-2625	502	6	adjusted	adjust	VERB
inlawrev-2625	502	7	gross	gross	ADJ
inlawrev-2625	502	8	income	income	NOUN
inlawrev-2625	502	9	tax.—section	tax.—section	NOUN
inlawrev-2625	502	10	6	6	NUM
inlawrev-2625	502	11	-	-	SYM
inlawrev-2625	502	12	3	3	NUM
inlawrev-2625	502	13	-	-	SYM
inlawrev-2625	502	14	13.5	13.5	NUM
inlawrev-2625	502	15	of	of	ADP
inlawrev-2625	502	16	the	the	DET
inlawrev-2625	502	17	indiana	indiana	PROPN
inlawrev-2625	502	18	code	code	PROPN
inlawrev-2625	502	19	defines	define	VERB
inlawrev-2625	502	20	the	the	DET
inlawrev-2625	502	21	term	term	NOUN
inlawrev-2625	502	22	"	"	PUNCT
inlawrev-2625	502	23	adjusted	adjusted	ADJ
inlawrev-2625	502	24	gross	gross	ADJ
inlawrev-2625	502	25	income	income	NOUN
inlawrev-2625	502	26	"	"	PUNCT
inlawrev-2625	502	27	to	to	PART
inlawrev-2625	502	28	mean	mean	VERB
inlawrev-2625	502	29	the	the	DET
inlawrev-2625	502	30	adjusted	adjust	VERB
inlawrev-2625	502	31	gross	gross	ADJ
inlawrev-2625	502	32	income	income	NOUN
inlawrev-2625	502	33	as	as	SCONJ
inlawrev-2625	502	34	defined	define	VERB
inlawrev-2625	502	35	in	in	ADP
inlawrev-2625	502	36	the	the	DET
inlawrev-2625	502	37	internal	internal	ADJ
inlawrev-2625	502	38	revenue	revenue	NOUN
inlawrev-2625	502	39	code	code	NOUN
inlawrev-2625	502	40	,	,	PUNCT
inlawrev-2625	502	41	as	as	SCONJ
inlawrev-2625	502	42	modified	modify	VERB
inlawrev-2625	502	43	by	by	ADP
inlawrev-2625	502	44	other	other	ADJ
inlawrev-2625	502	45	provisions	provision	NOUN
inlawrev-2625	502	46	in	in	ADP
inlawrev-2625	502	47	that	that	DET
inlawrev-2625	502	48	section	section	NOUN
inlawrev-2625	502	49	.	.	PUNCT
inlawrev-2625	503	1	'	'	PUNCT
inlawrev-2625	503	2	^^	^^	CCONJ
inlawrev-2625	503	3	one	one	NUM
inlawrev-2625	503	4	effect	effect	NOUN
inlawrev-2625	503	5	of	of	ADP
inlawrev-2625	503	6	this	this	PRON
inlawrev-2625	503	7	is	be	AUX
inlawrev-2625	503	8	that	that	SCONJ
inlawrev-2625	503	9	changes	change	NOUN
inlawrev-2625	503	10	made	make	VERB
inlawrev-2625	503	11	in	in	ADP
inlawrev-2625	503	12	the	the	DET
inlawrev-2625	503	13	federal	federal	ADJ
inlawrev-2625	503	14	tax	tax	NOUN
inlawrev-2625	503	15	structure	structure	NOUN
inlawrev-2625	503	16	which	which	PRON
inlawrev-2625	503	17	affect	affect	VERB
inlawrev-2625	503	18	an	an	DET
inlawrev-2625	503	19	individual	individual	NOUN
inlawrev-2625	503	20	's	's	PART
inlawrev-2625	503	21	federal	federal	ADJ
inlawrev-2625	503	22	adjusted	adjust	VERB
inlawrev-2625	503	23	gross	gross	ADJ
inlawrev-2625	503	24	income	income	NOUN
inlawrev-2625	503	25	will	will	AUX
inlawrev-2625	503	26	cause	cause	VERB
inlawrev-2625	503	27	a	a	DET
inlawrev-2625	503	28	corresponding	correspond	VERB
inlawrev-2625	503	29	change	change	NOUN
inlawrev-2625	503	30	in	in	ADP
inlawrev-2625	503	31	the	the	DET
inlawrev-2625	503	32	individual	individual	NOUN
inlawrev-2625	503	33	's	's	PART
inlawrev-2625	503	34	indiana	indiana	PROPN
inlawrev-2625	503	35	adjusted	adjust	VERB
inlawrev-2625	503	36	gross	gross	ADJ
inlawrev-2625	503	37	income	income	NOUN
inlawrev-2625	503	38	.	.	PUNCT
inlawrev-2625	504	1	'	'	PUNCT
inlawrev-2625	504	2	^^	^^	PUNCT
inlawrev-2625	504	3	such	such	ADJ
inlawrev-2625	504	4	a	a	DET
inlawrev-2625	504	5	change	change	NOUN
inlawrev-2625	504	6	was	be	AUX
inlawrev-2625	504	7	brought	bring	VERB
inlawrev-2625	504	8	about	about	ADP
inlawrev-2625	504	9	in	in	ADP
inlawrev-2625	504	10	federal	federal	ADJ
inlawrev-2625	504	11	income	income	NOUN
inlawrev-2625	504	12	tax	tax	NOUN
inlawrev-2625	504	13	law	law	NOUN
inlawrev-2625	504	14	,	,	PUNCT
inlawrev-2625	504	15	and	and	CCONJ
inlawrev-2625	504	16	consequently	consequently	ADV
inlawrev-2625	504	17	in	in	ADP
inlawrev-2625	504	18	indiana	indiana	PROPN
inlawrev-2625	504	19	law	law	PROPN
inlawrev-2625	504	20	,	,	PUNCT
inlawrev-2625	504	21	by	by	ADP
inlawrev-2625	504	22	the	the	DET
inlawrev-2625	504	23	social	social	ADJ
inlawrev-2625	504	24	security	security	NOUN
inlawrev-2625	504	25	amendments	amendment	NOUN
inlawrev-2625	504	26	of	of	ADP
inlawrev-2625	504	27	1983.'^^	1983.'^^	NUM
inlawrev-2625	504	28	this	this	DET
inlawrev-2625	504	29	change	change	NOUN
inlawrev-2625	504	30	is	be	AUX
inlawrev-2625	504	31	contained	contain	VERB
inlawrev-2625	504	32	in	in	ADP
inlawrev-2625	504	33	the	the	DET
inlawrev-2625	504	34	internal	internal	ADJ
inlawrev-2625	504	35	revenue	revenue	NOUN
inlawrev-2625	504	36	code	code	NOUN
inlawrev-2625	504	37	at	at	ADP
inlawrev-2625	504	38	section	section	NOUN
inlawrev-2625	504	39	86	86	NUM
inlawrev-2625	504	40	,	,	PUNCT
inlawrev-2625	504	41	which	which	PRON
inlawrev-2625	504	42	generally	generally	ADV
inlawrev-2625	504	43	provides	provide	VERB
inlawrev-2625	504	44	that	that	PRON
inlawrev-2625	504	45	beginning	begin	VERB
inlawrev-2625	504	46	in	in	ADP
inlawrev-2625	504	47	1984	1984	NUM
inlawrev-2625	504	48	,	,	PUNCT
inlawrev-2625	504	49	individuals	individual	NOUN
inlawrev-2625	504	50	receiving	receive	VERB
inlawrev-2625	504	51	social	social	ADJ
inlawrev-2625	504	52	security	security	NOUN
inlawrev-2625	504	53	benefits	benefit	NOUN
inlawrev-2625	504	54	and	and	CCONJ
inlawrev-2625	504	55	certain	certain	ADJ
inlawrev-2625	504	56	railroad	railroad	NOUN
inlawrev-2625	504	57	retirement	retirement	NOUN
inlawrev-2625	504	58	benefits	benefit	NOUN
inlawrev-2625	504	59	may	may	AUX
inlawrev-2625	504	60	be	be	AUX
inlawrev-2625	504	61	taxed	tax	VERB
inlawrev-2625	504	62	for	for	ADP
inlawrev-2625	504	63	federal	federal	ADJ
inlawrev-2625	504	64	income	income	NOUN
inlawrev-2625	504	65	tax	tax	NOUN
inlawrev-2625	504	66	purposes	purpose	NOUN
inlawrev-2625	504	67	on	on	ADP
inlawrev-2625	504	68	a	a	DET
inlawrev-2625	504	69	portion	portion	NOUN
inlawrev-2625	504	70	of	of	ADP
inlawrev-2625	504	71	those	those	DET
inlawrev-2625	504	72	benefits	benefit	NOUN
inlawrev-2625	504	73	,	,	PUNCT
inlawrev-2625	504	74	depending	depend	VERB
inlawrev-2625	504	75	upon	upon	SCONJ
inlawrev-2625	504	76	their	their	PRON
inlawrev-2625	504	77	other	other	ADJ
inlawrev-2625	504	78	income	income	NOUN
inlawrev-2625	504	79	and	and	CCONJ
inlawrev-2625	504	80	tax	tax	NOUN
inlawrev-2625	504	81	return	return	NOUN
inlawrev-2625	504	82	filing	file	VERB
inlawrev-2625	504	83	status	status	NOUN
inlawrev-2625	504	84	.	.	PUNCT
inlawrev-2625	505	1	'^	'^	NOUN
inlawrev-2625	505	2	as	as	SCONJ
inlawrev-2625	505	3	indicated	indicate	VERB
inlawrev-2625	505	4	,	,	PUNCT
inlawrev-2625	505	5	since	since	SCONJ
inlawrev-2625	505	6	the	the	DET
inlawrev-2625	505	7	indiana	indiana	PROPN
inlawrev-2625	505	8	adjusted	adjust	VERB
inlawrev-2625	505	9	gross	gross	ADJ
inlawrev-2625	505	10	income	income	NOUN
inlawrev-2625	505	11	follows	follow	VERB
inlawrev-2625	505	12	the	the	DET
inlawrev-2625	505	13	federal	federal	ADJ
inlawrev-2625	505	14	'	'	PUNCT
inlawrev-2625	505	15	"	"	PUNCT
inlawrev-2625	505	16	ind	ind	PROPN
inlawrev-2625	505	17	.	.	PUNCT
inlawrev-2625	506	1	code	code	PROPN
inlawrev-2625	506	2	§	§	PROPN
inlawrev-2625	506	3	6	6	NUM
inlawrev-2625	506	4	-	-	SYM
inlawrev-2625	506	5	3	3	NUM
inlawrev-2625	506	6	-	-	PUNCT
inlawrev-2625	506	7	1	1	NUM
inlawrev-2625	506	8	-	-	SYM
inlawrev-2625	506	9	3.5	3.5	NUM
inlawrev-2625	506	10	(	(	PUNCT
inlawrev-2625	506	11	supp	supp	PROPN
inlawrev-2625	506	12	.	.	PUNCT
inlawrev-2625	506	13	1984	1984	NUM
inlawrev-2625	506	14	)	)	PUNCT
inlawrev-2625	506	15	.	.	PUNCT
inlawrev-2625	507	1	this	this	DET
inlawrev-2625	507	2	code	code	NOUN
inlawrev-2625	507	3	section	section	NOUN
inlawrev-2625	507	4	provides	provide	VERB
inlawrev-2625	507	5	that	that	SCONJ
inlawrev-2625	507	6	"	"	PUNCT
inlawrev-2625	507	7	the	the	DET
inlawrev-2625	507	8	term	term	NOUN
inlawrev-2625	507	9	'	'	PUNCT
inlawrev-2625	507	10	adjusted	adjust	VERB
inlawrev-2625	507	11	gross	gross	ADJ
inlawrev-2625	507	12	income	income	NOUN
inlawrev-2625	507	13	'	'	PUNCT
inlawrev-2625	507	14	shall	shall	AUX
inlawrev-2625	507	15	mean	mean	VERB
inlawrev-2625	507	16	:	:	PUNCT
inlawrev-2625	507	17	(	(	PUNCT
inlawrev-2625	507	18	a	a	X
inlawrev-2625	507	19	)	)	PUNCT
inlawrev-2625	507	20	in	in	ADP
inlawrev-2625	507	21	the	the	DET
inlawrev-2625	507	22	case	case	NOUN
inlawrev-2625	507	23	of	of	ADP
inlawrev-2625	507	24	all	all	DET
inlawrev-2625	507	25	individuals	individual	NOUN
inlawrev-2625	507	26	,	,	PUNCT
inlawrev-2625	507	27	'	'	PUNCT
inlawrev-2625	507	28	adjusted	adjust	VERB
inlawrev-2625	507	29	gross	gross	ADJ
inlawrev-2625	507	30	income	income	NOUN
inlawrev-2625	507	31	'	'	PUNCT
inlawrev-2625	507	32	as	as	SCONJ
inlawrev-2625	507	33	defined	define	VERB
inlawrev-2625	507	34	in	in	ADP
inlawrev-2625	507	35	section	section	NOUN
inlawrev-2625	507	36	62	62	NUM
inlawrev-2625	507	37	of	of	ADP
inlawrev-2625	507	38	the	the	DET
inlawrev-2625	507	39	internal	internal	ADJ
inlawrev-2625	507	40	revenue	revenue	NOUN
inlawrev-2625	507	41	code	code	NOUN
inlawrev-2625	507	42	.	.	PUNCT
inlawrev-2625	507	43	.	.	PUNCT
inlawrev-2625	507	44	.	.	PUNCT
inlawrev-2625	507	45	.	.	PUNCT
inlawrev-2625	507	46	"	"	PUNCT
inlawrev-2625	508	1	i	i	PRON
inlawrev-2625	508	2	d.	d.	PROPN
inlawrev-2625	508	3	'	'	PROPN
inlawrev-2625	508	4	^«act	^«act	NUM
inlawrev-2625	508	5	of	of	ADP
inlawrev-2625	508	6	feb	feb	PROPN
inlawrev-2625	508	7	.	.	PROPN
inlawrev-2625	508	8	24	24	NUM
inlawrev-2625	508	9	,	,	PUNCT
inlawrev-2625	508	10	1984	1984	NUM
inlawrev-2625	508	11	,	,	PUNCT
inlawrev-2625	508	12	pub	pub	NOUN
inlawrev-2625	508	13	.	.	PUNCT
inlawrev-2625	509	1	l.	l.	PROPN
inlawrev-2625	510	1	no	no	INTJ
inlawrev-2625	510	2	.	.	PROPN
inlawrev-2625	511	1	49	49	NUM
inlawrev-2625	511	2	-	-	SYM
inlawrev-2625	511	3	1984	1984	NUM
inlawrev-2625	511	4	,	,	PUNCT
inlawrev-2625	511	5	sec	sec	PROPN
inlawrev-2625	511	6	.	.	PROPN
inlawrev-2625	511	7	2	2	NUM
inlawrev-2625	511	8	,	,	PUNCT
inlawrev-2625	511	9	1984	1984	NUM
inlawrev-2625	511	10	ind	ind	NOUN
inlawrev-2625	511	11	.	.	PUNCT
inlawrev-2625	512	1	acts	act	VERB
inlawrev-2625	512	2	621	621	NUM
inlawrev-2625	512	3	,	,	PUNCT
inlawrev-2625	512	4	623	623	NUM
inlawrev-2625	512	5	(	(	PUNCT
inlawrev-2625	512	6	codified	codify	VERB
inlawrev-2625	512	7	at	at	ADP
inlawrev-2625	512	8	ind	ind	PROPN
inlawrev-2625	512	9	.	.	PUNCT
inlawrev-2625	513	1	code	code	PROPN
inlawrev-2625	513	2	§	§	PROPN
inlawrev-2625	513	3	6	6	NUM
inlawrev-2625	513	4	-	-	SYM
inlawrev-2625	513	5	3	3	NUM
inlawrev-2625	513	6	-	-	PUNCT
inlawrev-2625	513	7	1	1	NUM
inlawrev-2625	513	8	-	-	SYM
inlawrev-2625	513	9	11	11	NUM
inlawrev-2625	513	10	(	(	PUNCT
inlawrev-2625	513	11	supp	supp	PROPN
inlawrev-2625	513	12	.	.	PUNCT
inlawrev-2625	513	13	1984	1984	NUM
inlawrev-2625	513	14	)	)	PUNCT
inlawrev-2625	513	15	)	)	PUNCT
inlawrev-2625	513	16	defined	define	VERB
inlawrev-2625	513	17	the	the	DET
inlawrev-2625	513	18	term	term	NOUN
inlawrev-2625	513	19	"	"	PUNCT
inlawrev-2625	513	20	internal	internal	ADJ
inlawrev-2625	513	21	revenue	revenue	NOUN
inlawrev-2625	513	22	code	code	NOUN
inlawrev-2625	513	23	"	"	PUNCT
inlawrev-2625	513	24	to	to	PART
inlawrev-2625	513	25	mean	mean	VERB
inlawrev-2625	513	26	the	the	DET
inlawrev-2625	513	27	united	united	PROPN
inlawrev-2625	513	28	states	states	PROPN
inlawrev-2625	513	29	internal	internal	PROPN
inlawrev-2625	513	30	revenue	revenue	NOUN
inlawrev-2625	513	31	code	code	NOUN
inlawrev-2625	513	32	of	of	ADP
inlawrev-2625	513	33	1954	1954	NUM
inlawrev-2625	513	34	as	as	SCONJ
inlawrev-2625	513	35	amended	amend	VERB
inlawrev-2625	513	36	and	and	CCONJ
inlawrev-2625	513	37	in	in	ADP
inlawrev-2625	513	38	effect	effect	NOUN
inlawrev-2625	513	39	on	on	ADP
inlawrev-2625	513	40	january	january	PROPN
inlawrev-2625	513	41	1	1	NUM
inlawrev-2625	513	42	,	,	PUNCT
inlawrev-2625	513	43	1984	1984	NUM
inlawrev-2625	513	44	.	.	PUNCT
inlawrev-2625	514	1	'	'	PUNCT
inlawrev-2625	514	2	^^social	^^social	ADJ
inlawrev-2625	514	3	security	security	NOUN
inlawrev-2625	514	4	amendments	amendment	NOUN
inlawrev-2625	514	5	of	of	ADP
inlawrev-2625	514	6	1983	1983	NUM
inlawrev-2625	514	7	,	,	PUNCT
inlawrev-2625	514	8	pub	pub	NOUN
inlawrev-2625	514	9	.	.	PUNCT
inlawrev-2625	515	1	l.	l.	PROPN
inlawrev-2625	515	2	no	no	INTJ
inlawrev-2625	515	3	.	.	PROPN
inlawrev-2625	516	1	98	98	NUM
inlawrev-2625	516	2	-	-	SYM
inlawrev-2625	516	3	21	21	NUM
inlawrev-2625	516	4	,	,	PUNCT
inlawrev-2625	516	5	97	97	NUM
inlawrev-2625	516	6	stat	stat	NOUN
inlawrev-2625	516	7	.	.	PUNCT
inlawrev-2625	517	1	65	65	NUM
inlawrev-2625	517	2	.	.	PUNCT
inlawrev-2625	518	1	(	(	PUNCT
inlawrev-2625	518	2	1983	1983	NUM
inlawrev-2625	518	3	)	)	PUNCT
inlawrev-2625	518	4	.	.	PUNCT
inlawrev-2625	519	1	'	'	PUNCT
inlawrev-2625	519	2	^i.r.c	^i.r.c	NUM
inlawrev-2625	519	3	.	.	PUNCT
inlawrev-2625	520	1	§	§	PROPN
inlawrev-2625	520	2	86(b	86(b	NUM
inlawrev-2625	520	3	)	)	PUNCT
inlawrev-2625	520	4	(	(	PUNCT
inlawrev-2625	520	5	west	west	NOUN
inlawrev-2625	520	6	supp	supp	PROPN
inlawrev-2625	520	7	.	.	PUNCT
inlawrev-2625	520	8	1984	1984	NUM
inlawrev-2625	520	9	)	)	PUNCT
inlawrev-2625	520	10	.	.	PUNCT
inlawrev-2625	521	1	this	this	DET
inlawrev-2625	521	2	section	section	NOUN
inlawrev-2625	521	3	causes	cause	VERB
inlawrev-2625	521	4	an	an	DET
inlawrev-2625	521	5	inclusion	inclusion	NOUN
inlawrev-2625	521	6	of	of	ADP
inlawrev-2625	521	7	a	a	DET
inlawrev-2625	521	8	portion	portion	NOUN
inlawrev-2625	521	9	of	of	ADP
inlawrev-2625	521	10	the	the	DET
inlawrev-2625	521	11	social	social	ADJ
inlawrev-2625	521	12	security	security	NOUN
inlawrev-2625	521	13	benefits	benefit	NOUN
inlawrev-2625	521	14	based	base	VERB
inlawrev-2625	521	15	upon	upon	SCONJ
inlawrev-2625	521	16	the	the	DET
inlawrev-2625	521	17	taxpayer	taxpayer	NOUN
inlawrev-2625	521	18	's	's	PART
inlawrev-2625	521	19	federal	federal	ADJ
inlawrev-2625	521	20	adjusted	adjust	VERB
inlawrev-2625	521	21	gross	gross	ADJ
inlawrev-2625	521	22	income	income	NOUN
inlawrev-2625	521	23	,	,	PUNCT
inlawrev-2625	521	24	with	with	ADP
inlawrev-2625	521	25	certain	certain	ADJ
inlawrev-2625	521	26	modifications	modification	NOUN
inlawrev-2625	521	27	,	,	PUNCT
inlawrev-2625	521	28	but	but	CCONJ
inlawrev-2625	521	29	only	only	ADV
inlawrev-2625	521	30	to	to	ADP
inlawrev-2625	521	31	the	the	DET
inlawrev-2625	521	32	extent	extent	NOUN
inlawrev-2625	521	33	these	these	DET
inlawrev-2625	521	34	benefits	benefit	NOUN
inlawrev-2625	521	35	exceed	exceed	VERB
inlawrev-2625	521	36	a	a	DET
inlawrev-2625	521	37	"	"	PUNCT
inlawrev-2625	521	38	base	base	NOUN
inlawrev-2625	521	39	amount	amount	NOUN
inlawrev-2625	521	40	.	.	PUNCT
inlawrev-2625	521	41	"	"	PUNCT
inlawrev-2625	522	1	lower	low	ADJ
inlawrev-2625	522	2	income	income	NOUN
inlawrev-2625	522	3	taxpayers	taxpayer	NOUN
inlawrev-2625	522	4	should	should	AUX
inlawrev-2625	522	5	not	not	PART
inlawrev-2625	522	6	be	be	AUX
inlawrev-2625	522	7	affected	affect	VERB
inlawrev-2625	522	8	by	by	ADP
inlawrev-2625	522	9	this	this	DET
inlawrev-2625	522	10	provision	provision	NOUN
inlawrev-2625	522	11	because	because	SCONJ
inlawrev-2625	522	12	the	the	DET
inlawrev-2625	522	13	"	"	PUNCT
inlawrev-2625	522	14	base	base	NOUN
inlawrev-2625	522	15	amount	amount	NOUN
inlawrev-2625	522	16	"	"	PUNCT
inlawrev-2625	522	17	provided	provide	VERB
inlawrev-2625	522	18	in	in	ADP
inlawrev-2625	522	19	i.r.c	i.r.c	NOUN
inlawrev-2625	522	20	.	.	PUNCT
inlawrev-2625	523	1	§	§	PROPN
inlawrev-2625	523	2	86(c	86(c	NUM
inlawrev-2625	523	3	)	)	PUNCT
inlawrev-2625	523	4	is	be	AUX
inlawrev-2625	523	5	$	$	SYM
inlawrev-2625	523	6	25,000	25,000	NUM
inlawrev-2625	523	7	,	,	PUNCT
inlawrev-2625	523	8	except	except	SCONJ
inlawrev-2625	523	9	in	in	ADP
inlawrev-2625	523	10	the	the	DET
inlawrev-2625	523	11	case	case	NOUN
inlawrev-2625	523	12	of	of	ADP
inlawrev-2625	523	13	taxpayers	taxpayer	NOUN
inlawrev-2625	523	14	filing	file	VERB
inlawrev-2625	523	15	a	a	DET
inlawrev-2625	523	16	joint	joint	ADJ
inlawrev-2625	523	17	return	return	NOUN
inlawrev-2625	523	18	,	,	PUNCT
inlawrev-2625	523	19	in	in	ADP
inlawrev-2625	523	20	which	which	DET
inlawrev-2625	523	21	case	case	NOUN
inlawrev-2625	523	22	the	the	DET
inlawrev-2625	523	23	"	"	PUNCT
inlawrev-2625	523	24	base	base	NOUN
inlawrev-2625	523	25	amount	amount	NOUN
inlawrev-2625	523	26	"	"	PUNCT
inlawrev-2625	523	27	is	be	AUX
inlawrev-2625	523	28	$	$	SYM
inlawrev-2625	523	29	32,000	32,000	NUM
inlawrev-2625	523	30	,	,	PUNCT
inlawrev-2625	523	31	and	and	CCONJ
inlawrev-2625	523	32	$	$	SYM
inlawrev-2625	523	33	-0for	-0for	ADP
inlawrev-2625	523	34	taxpayers	taxpayer	NOUN
inlawrev-2625	523	35	married	marry	VERB
inlawrev-2625	523	36	at	at	ADP
inlawrev-2625	523	37	the	the	DET
inlawrev-2625	523	38	close	close	NOUN
inlawrev-2625	523	39	of	of	ADP
inlawrev-2625	523	40	a	a	DET
inlawrev-2625	523	41	taxable	taxable	ADJ
inlawrev-2625	523	42	year	year	NOUN
inlawrev-2625	523	43	not	not	PART
inlawrev-2625	523	44	filing	file	VERB
inlawrev-2625	523	45	a	a	DET
inlawrev-2625	523	46	joint	joint	ADJ
inlawrev-2625	523	47	return	return	NOUN
inlawrev-2625	523	48	and	and	CCONJ
inlawrev-2625	523	49	not	not	PART
inlawrev-2625	523	50	living	live	VERB
inlawrev-2625	523	51	apart	apart	ADV
inlawrev-2625	523	52	from	from	ADP
inlawrev-2625	523	53	their	their	PRON
inlawrev-2625	523	54	spouse	spouse	NOUN
inlawrev-2625	523	55	at	at	ADP
inlawrev-2625	523	56	all	all	DET
inlawrev-2625	523	57	times	time	NOUN
inlawrev-2625	523	58	during	during	ADP
inlawrev-2625	523	59	the	the	DET
inlawrev-2625	523	60	taxable	taxable	ADJ
inlawrev-2625	523	61	year	year	NOUN
inlawrev-2625	523	62	.	.	PUNCT
inlawrev-2625	524	1	i	i	PRON
inlawrev-2625	524	2	d.	d.	PROPN
inlawrev-2625	524	3	1985	1985	NUM
inlawrev-2625	524	4	]	]	PUNCT
inlawrev-2625	524	5	survey	survey	NOUN
inlawrev-2625	524	6	—	—	PUNCT
inlawrev-2625	524	7	taxa	taxa	NOUN
inlawrev-2625	524	8	tion	tion	NOUN
inlawrev-2625	524	9	4	4	NUM
inlawrev-2625	524	10	1	1	NUM
inlawrev-2625	524	11	1	1	NUM
inlawrev-2625	524	12	adjusted	adjust	VERB
inlawrev-2625	524	13	gross	gross	ADJ
inlawrev-2625	524	14	income	income	NOUN
inlawrev-2625	524	15	,	,	PUNCT
inlawrev-2625	524	16	those	those	DET
inlawrev-2625	524	17	taxpayers	taxpayer	NOUN
inlawrev-2625	524	18	subjected	subject	VERB
inlawrev-2625	524	19	to	to	ADP
inlawrev-2625	524	20	federal	federal	ADJ
inlawrev-2625	524	21	income	income	NOUN
inlawrev-2625	524	22	tax	tax	NOUN
inlawrev-2625	524	23	on	on	ADP
inlawrev-2625	524	24	social	social	ADJ
inlawrev-2625	524	25	security	security	NOUN
inlawrev-2625	524	26	benefits	benefit	NOUN
inlawrev-2625	524	27	would	would	AUX
inlawrev-2625	524	28	also	also	ADV
inlawrev-2625	524	29	include	include	VERB
inlawrev-2625	524	30	this	this	DET
inlawrev-2625	524	31	amount	amount	NOUN
inlawrev-2625	524	32	in	in	ADP
inlawrev-2625	524	33	their	their	PRON
inlawrev-2625	524	34	indiana	indiana	NOUN
inlawrev-2625	524	35	adjusted	adjust	VERB
inlawrev-2625	524	36	gross	gross	ADJ
inlawrev-2625	524	37	income	income	NOUN
inlawrev-2625	524	38	if	if	SCONJ
inlawrev-2625	524	39	it	it	PRON
inlawrev-2625	524	40	were	be	AUX
inlawrev-2625	524	41	not	not	PART
inlawrev-2625	524	42	for	for	ADP
inlawrev-2625	524	43	public	public	ADJ
inlawrev-2625	524	44	law	law	NOUN
inlawrev-2625	524	45	49.'^	49.'^	PROPN
inlawrev-2625	524	46	'	'	PART
inlawrev-2625	524	47	this	this	DET
inlawrev-2625	524	48	provision	provision	NOUN
inlawrev-2625	524	49	adds	add	VERB
inlawrev-2625	524	50	indiana	indiana	PROPN
inlawrev-2625	524	51	code	code	PROPN
inlawrev-2625	524	52	section	section	NOUN
inlawrev-2625	524	53	6	6	NUM
inlawrev-2625	524	54	-	-	SYM
inlawrev-2625	524	55	3	3	NUM
inlawrev-2625	524	56	-	-	PUNCT
inlawrev-2625	524	57	1	1	NUM
inlawrev-2625	524	58	-	-	SYM
inlawrev-2625	524	59	3	3	NUM
inlawrev-2625	524	60	.	.	NOUN
inlawrev-2625	524	61	5(a)(12	5(a)(12	NUM
inlawrev-2625	524	62	)	)	PUNCT
inlawrev-2625	524	63	,	,	PUNCT
inlawrev-2625	524	64	a	a	DET
inlawrev-2625	524	65	reduction	reduction	NOUN
inlawrev-2625	524	66	of	of	ADP
inlawrev-2625	524	67	indiana	indiana	PROPN
inlawrev-2625	524	68	adjusted	adjust	VERB
inlawrev-2625	524	69	gross	gross	ADJ
inlawrev-2625	524	70	income	income	NOUN
inlawrev-2625	524	71	for	for	ADP
inlawrev-2625	524	72	that	that	DET
inlawrev-2625	524	73	amount	amount	NOUN
inlawrev-2625	524	74	equal	equal	ADJ
inlawrev-2625	524	75	to	to	ADP
inlawrev-2625	524	76	the	the	DET
inlawrev-2625	524	77	social	social	ADJ
inlawrev-2625	524	78	security	security	NOUN
inlawrev-2625	524	79	and	and	CCONJ
inlawrev-2625	524	80	railroad	railroad	NOUN
inlawrev-2625	524	81	retirement	retirement	NOUN
inlawrev-2625	524	82	benefits	benefit	NOUN
inlawrev-2625	524	83	included	include	VERB
inlawrev-2625	524	84	in	in	ADP
inlawrev-2625	524	85	the	the	DET
inlawrev-2625	524	86	taxpayer	taxpayer	NOUN
inlawrev-2625	524	87	's	's	PART
inlawrev-2625	524	88	federal	federal	ADJ
inlawrev-2625	524	89	gross	gross	ADJ
inlawrev-2625	524	90	income	income	NOUN
inlawrev-2625	524	91	by	by	ADP
inlawrev-2625	524	92	reason	reason	NOUN
inlawrev-2625	524	93	of	of	ADP
inlawrev-2625	524	94	section	section	NOUN
inlawrev-2625	524	95	86	86	NUM
inlawrev-2625	524	96	of	of	ADP
inlawrev-2625	524	97	the	the	DET
inlawrev-2625	524	98	internal	internal	ADJ
inlawrev-2625	524	99	revenue	revenue	NOUN
inlawrev-2625	524	100	code	code	NOUN
inlawrev-2625	524	101	.	.	PUNCT
inlawrev-2625	525	1	thus	thus	ADV
inlawrev-2625	525	2	,	,	PUNCT
inlawrev-2625	525	3	even	even	ADV
inlawrev-2625	525	4	those	those	DET
inlawrev-2625	525	5	selected	select	VERB
inlawrev-2625	525	6	taxpayers	taxpayer	NOUN
inlawrev-2625	525	7	who	who	PRON
inlawrev-2625	525	8	will	will	AUX
inlawrev-2625	525	9	be	be	AUX
inlawrev-2625	525	10	subject	subject	ADJ
inlawrev-2625	525	11	to	to	ADP
inlawrev-2625	525	12	federal	federal	ADJ
inlawrev-2625	525	13	income	income	NOUN
inlawrev-2625	525	14	tax	tax	NOUN
inlawrev-2625	525	15	due	due	ADP
inlawrev-2625	525	16	to	to	ADP
inlawrev-2625	525	17	social	social	ADJ
inlawrev-2625	525	18	security	security	NOUN
inlawrev-2625	525	19	and	and	CCONJ
inlawrev-2625	525	20	railroad	railroad	NOUN
inlawrev-2625	525	21	retirement	retirement	NOUN
inlawrev-2625	525	22	benefits	benefit	NOUN
inlawrev-2625	525	23	will	will	AUX
inlawrev-2625	525	24	not	not	PART
inlawrev-2625	525	25	be	be	AUX
inlawrev-2625	525	26	subjected	subject	VERB
inlawrev-2625	525	27	to	to	ADP
inlawrev-2625	525	28	indiana	indiana	PROPN
inlawrev-2625	525	29	adjusted	adjust	VERB
inlawrev-2625	525	30	gross	gross	ADJ
inlawrev-2625	525	31	income	income	NOUN
inlawrev-2625	525	32	tax	tax	NOUN
inlawrev-2625	525	33	on	on	ADP
inlawrev-2625	525	34	those	those	DET
inlawrev-2625	525	35	amounts	amount	NOUN
inlawrev-2625	525	36	.	.	PUNCT
inlawrev-2625	526	1	2	2	X
inlawrev-2625	526	2	.	.	X
inlawrev-2625	526	3	exemption	exemption	NOUN
inlawrev-2625	526	4	from	from	ADP
inlawrev-2625	526	5	the	the	DET
inlawrev-2625	526	6	indiana	indiana	PROPN
inlawrev-2625	526	7	gross	gross	ADJ
inlawrev-2625	526	8	income	income	NOUN
inlawrev-2625	526	9	tax	tax	NOUN
inlawrev-2625	526	10	and	and	CCONJ
inlawrev-2625	526	11	filing	filing	NOUN
inlawrev-2625	526	12	requirements	requirement	NOUN
inlawrev-2625	526	13	for	for	ADP
inlawrev-2625	526	14	certain	certain	ADJ
inlawrev-2625	526	15	corporations.—with	corporations.—with	DET
inlawrev-2625	526	16	public	public	ADJ
inlawrev-2625	526	17	law	law	NOUN
inlawrev-2625	526	18	78,'^^	78,'^^	PROPN
inlawrev-2625	526	19	the	the	DET
inlawrev-2625	526	20	1983	1983	NUM
inlawrev-2625	526	21	indiana	indiana	PROPN
inlawrev-2625	526	22	general	general	PROPN
inlawrev-2625	526	23	assembly	assembly	PROPN
inlawrev-2625	526	24	made	make	VERB
inlawrev-2625	526	25	a	a	DET
inlawrev-2625	526	26	major	major	ADJ
inlawrev-2625	526	27	change	change	NOUN
inlawrev-2625	526	28	by	by	ADP
inlawrev-2625	526	29	exempting	exempt	VERB
inlawrev-2625	526	30	certain	certain	ADJ
inlawrev-2625	526	31	corporations	corporation	NOUN
inlawrev-2625	526	32	from	from	ADP
inlawrev-2625	526	33	the	the	DET
inlawrev-2625	526	34	indiana	indiana	PROPN
inlawrev-2625	526	35	gross	gross	ADJ
inlawrev-2625	526	36	income	income	NOUN
inlawrev-2625	526	37	tax	tax	NOUN
inlawrev-2625	526	38	.	.	PUNCT
inlawrev-2625	527	1	this	this	DET
inlawrev-2625	527	2	law	law	NOUN
inlawrev-2625	527	3	is	be	AUX
inlawrev-2625	527	4	a	a	DET
inlawrev-2625	527	5	significant	significant	ADJ
inlawrev-2625	527	6	departure	departure	NOUN
inlawrev-2625	527	7	from	from	ADP
inlawrev-2625	527	8	the	the	DET
inlawrev-2625	527	9	longstanding	longstanding	ADJ
inlawrev-2625	527	10	indiana	indiana	NOUN
inlawrev-2625	527	11	rule	rule	NOUN
inlawrev-2625	527	12	that	that	SCONJ
inlawrev-2625	527	13	all	all	DET
inlawrev-2625	527	14	corporations	corporation	NOUN
inlawrev-2625	527	15	,	,	PUNCT
inlawrev-2625	527	16	except	except	SCONJ
inlawrev-2625	527	17	those	those	PRON
inlawrev-2625	527	18	qualifying	qualify	VERB
inlawrev-2625	527	19	as	as	ADP
inlawrev-2625	527	20	a	a	DET
inlawrev-2625	527	21	federal	federal	ADJ
inlawrev-2625	527	22	s	s	PART
inlawrev-2625	527	23	corporation	corporation	NOUN
inlawrev-2625	527	24	,	,	PUNCT
inlawrev-2625	527	25	'	'	PUNCT
inlawrev-2625	527	26	^^	^^	PUNCT
inlawrev-2625	527	27	were	be	AUX
inlawrev-2625	527	28	subject	subject	ADJ
inlawrev-2625	527	29	to	to	ADP
inlawrev-2625	527	30	tax	tax	NOUN
inlawrev-2625	527	31	on	on	ADP
inlawrev-2625	527	32	their	their	PRON
inlawrev-2625	527	33	gross	gross	ADJ
inlawrev-2625	527	34	income	income	NOUN
inlawrev-2625	527	35	.	.	PUNCT
inlawrev-2625	528	1	for	for	ADP
inlawrev-2625	528	2	those	those	PRON
inlawrev-2625	528	3	qualifying	qualify	VERB
inlawrev-2625	528	4	corporations	corporation	NOUN
inlawrev-2625	528	5	that	that	PRON
inlawrev-2625	528	6	are	be	AUX
inlawrev-2625	528	7	not	not	PART
inlawrev-2625	528	8	federal	federal	ADJ
inlawrev-2625	528	9	s	s	PART
inlawrev-2625	528	10	corporations	corporation	NOUN
inlawrev-2625	528	11	,	,	PUNCT
inlawrev-2625	528	12	this	this	DET
inlawrev-2625	528	13	exemption	exemption	NOUN
inlawrev-2625	528	14	only	only	ADV
inlawrev-2625	528	15	applies	apply	VERB
inlawrev-2625	528	16	to	to	ADP
inlawrev-2625	528	17	gross	gross	ADJ
inlawrev-2625	528	18	income	income	NOUN
inlawrev-2625	528	19	tax	tax	NOUN
inlawrev-2625	528	20	and	and	CCONJ
inlawrev-2625	528	21	does	do	AUX
inlawrev-2625	528	22	not	not	PART
inlawrev-2625	528	23	affect	affect	VERB
inlawrev-2625	528	24	the	the	DET
inlawrev-2625	528	25	corporation	corporation	NOUN
inlawrev-2625	528	26	's	's	PART
inlawrev-2625	528	27	requirement	requirement	NOUN
inlawrev-2625	528	28	to	to	PART
inlawrev-2625	528	29	pay	pay	VERB
inlawrev-2625	528	30	indiana	indiana	PROPN
inlawrev-2625	528	31	adjusted	adjust	VERB
inlawrev-2625	528	32	gross	gross	ADJ
inlawrev-2625	528	33	income	income	NOUN
inlawrev-2625	528	34	and	and	CCONJ
inlawrev-2625	528	35	indiana	indiana	PROPN
inlawrev-2625	528	36	supplemental	supplemental	PROPN
inlawrev-2625	528	37	net	net	ADJ
inlawrev-2625	528	38	income	income	NOUN
inlawrev-2625	528	39	taxes	taxis	NOUN
inlawrev-2625	528	40	.	.	PUNCT
inlawrev-2625	529	1	the	the	DET
inlawrev-2625	529	2	significance	significance	NOUN
inlawrev-2625	529	3	of	of	ADP
inlawrev-2625	529	4	this	this	DET
inlawrev-2625	529	5	provision	provision	NOUN
inlawrev-2625	529	6	is	be	AUX
inlawrev-2625	529	7	that	that	SCONJ
inlawrev-2625	529	8	it	it	PRON
inlawrev-2625	529	9	will	will	AUX
inlawrev-2625	529	10	no	no	ADV
inlawrev-2625	529	11	longer	long	ADV
inlawrev-2625	529	12	be	be	AUX
inlawrev-2625	529	13	desirable	desirable	ADJ
inlawrev-2625	529	14	or	or	CCONJ
inlawrev-2625	529	15	necessary	necessary	ADJ
inlawrev-2625	529	16	for	for	ADP
inlawrev-2625	529	17	corporations	corporation	NOUN
inlawrev-2625	529	18	doing	do	VERB
inlawrev-2625	529	19	business	business	NOUN
inlawrev-2625	529	20	in	in	ADP
inlawrev-2625	529	21	indiana	indiana	PROPN
inlawrev-2625	529	22	to	to	PART
inlawrev-2625	529	23	elect	elect	VERB
inlawrev-2625	529	24	to	to	PART
inlawrev-2625	529	25	be	be	AUX
inlawrev-2625	529	26	treated	treat	VERB
inlawrev-2625	529	27	as	as	ADP
inlawrev-2625	529	28	federal	federal	PROPN
inlawrev-2625	529	29	s	s	PART
inlawrev-2625	529	30	corporations	corporation	NOUN
inlawrev-2625	529	31	solely	solely	ADV
inlawrev-2625	529	32	in	in	ADP
inlawrev-2625	529	33	order	order	NOUN
inlawrev-2625	529	34	to	to	PART
inlawrev-2625	529	35	avoid	avoid	VERB
inlawrev-2625	529	36	paying	pay	VERB
inlawrev-2625	529	37	the	the	DET
inlawrev-2625	529	38	gross	gross	ADJ
inlawrev-2625	529	39	income	income	NOUN
inlawrev-2625	529	40	tax	tax	NOUN
inlawrev-2625	529	41	.	.	PUNCT
inlawrev-2625	530	1	quahfying	quahfye	VERB
inlawrev-2625	530	2	corporations	corporation	NOUN
inlawrev-2625	530	3	may	may	AUX
inlawrev-2625	530	4	choose	choose	VERB
inlawrev-2625	530	5	to	to	PART
inlawrev-2625	530	6	revoke	revoke	VERB
inlawrev-2625	530	7	their	their	PRON
inlawrev-2625	530	8	election	election	NOUN
inlawrev-2625	530	9	to	to	PART
inlawrev-2625	530	10	be	be	AUX
inlawrev-2625	530	11	treated	treat	VERB
inlawrev-2625	530	12	as	as	ADP
inlawrev-2625	530	13	s	s	PART
inlawrev-2625	530	14	corporations	corporation	NOUN
inlawrev-2625	530	15	in	in	ADP
inlawrev-2625	530	16	order	order	NOUN
inlawrev-2625	530	17	to	to	PART
inlawrev-2625	530	18	gain	gain	VERB
inlawrev-2625	530	19	the	the	DET
inlawrev-2625	530	20	benefits	benefit	NOUN
inlawrev-2625	530	21	of	of	ADP
inlawrev-2625	530	22	income	income	NOUN
inlawrev-2625	530	23	tax	tax	NOUN
inlawrev-2625	530	24	splitting	splitting	NOUN
inlawrev-2625	530	25	between	between	ADP
inlawrev-2625	530	26	the	the	DET
inlawrev-2625	530	27	corporate	corporate	ADJ
inlawrev-2625	530	28	entity	entity	NOUN
inlawrev-2625	530	29	and	and	CCONJ
inlawrev-2625	530	30	the	the	DET
inlawrev-2625	530	31	shareholders	shareholder	NOUN
inlawrev-2625	530	32	,	,	PUNCT
inlawrev-2625	530	33	who	who	PRON
inlawrev-2625	530	34	would	would	AUX
inlawrev-2625	530	35	otherwise	otherwise	ADV
inlawrev-2625	530	36	be	be	AUX
inlawrev-2625	530	37	taxed	tax	VERB
inlawrev-2625	530	38	on	on	ADP
inlawrev-2625	530	39	the	the	DET
inlawrev-2625	530	40	corporation	corporation	NOUN
inlawrev-2625	530	41	's	's	PART
inlawrev-2625	530	42	income	income	NOUN
inlawrev-2625	530	43	if	if	SCONJ
inlawrev-2625	530	44	the	the	DET
inlawrev-2625	530	45	s	s	PROPN
inlawrev-2625	530	46	corporation	corporation	NOUN
inlawrev-2625	530	47	election	election	NOUN
inlawrev-2625	530	48	were	be	AUX
inlawrev-2625	530	49	to	to	PART
inlawrev-2625	530	50	be	be	AUX
inlawrev-2625	530	51	continued	continue	VERB
inlawrev-2625	530	52	.	.	PUNCT
inlawrev-2625	531	1	in	in	ADP
inlawrev-2625	531	2	certain	certain	ADJ
inlawrev-2625	531	3	cases	case	NOUN
inlawrev-2625	531	4	,	,	PUNCT
inlawrev-2625	531	5	the	the	DET
inlawrev-2625	531	6	current	current	ADJ
inlawrev-2625	531	7	federal	federal	ADJ
inlawrev-2625	531	8	income	income	NOUN
inlawrev-2625	531	9	tax	tax	NOUN
inlawrev-2625	531	10	savings	saving	NOUN
inlawrev-2625	531	11	of	of	ADP
inlawrev-2625	531	12	such	such	ADJ
inlawrev-2625	531	13	income	income	NOUN
inlawrev-2625	531	14	splitting	splitting	NOUN
inlawrev-2625	531	15	may	may	AUX
inlawrev-2625	531	16	more	more	ADV
inlawrev-2625	531	17	than	than	ADP
inlawrev-2625	531	18	offset	offset	VERB
inlawrev-2625	531	19	the	the	DET
inlawrev-2625	531	20	additional	additional	ADJ
inlawrev-2625	531	21	indiana	indiana	NOUN
inlawrev-2625	531	22	adjusted	adjust	VERB
inlawrev-2625	531	23	gross	gross	ADJ
inlawrev-2625	531	24	and	and	CCONJ
inlawrev-2625	531	25	supplemental	supplemental	ADJ
inlawrev-2625	531	26	net	net	ADJ
inlawrev-2625	531	27	income	income	NOUN
inlawrev-2625	531	28	taxes	taxis	NOUN
inlawrev-2625	531	29	imposed	impose	VERB
inlawrev-2625	531	30	on	on	ADP
inlawrev-2625	531	31	the	the	DET
inlawrev-2625	531	32	corporation	corporation	NOUN
inlawrev-2625	531	33	.	.	PUNCT
inlawrev-2625	532	1	furthermore	furthermore	ADV
inlawrev-2625	532	2	,	,	PUNCT
inlawrev-2625	532	3	this	this	DET
inlawrev-2625	532	4	gross	gross	ADJ
inlawrev-2625	532	5	income	income	NOUN
inlawrev-2625	532	6	tax	tax	NOUN
inlawrev-2625	532	7	exemption	exemption	NOUN
inlawrev-2625	532	8	will	will	AUX
inlawrev-2625	532	9	remove	remove	VERB
inlawrev-2625	532	10	one	one	NUM
inlawrev-2625	532	11	major	major	ADJ
inlawrev-2625	532	12	tax	tax	NOUN
inlawrev-2625	532	13	disincentive	disincentive	NOUN
inlawrev-2625	532	14	for	for	ADP
inlawrev-2625	532	15	the	the	DET
inlawrev-2625	532	16	incorporation	incorporation	NOUN
inlawrev-2625	532	17	of	of	ADP
inlawrev-2625	532	18	partnerships	partnership	NOUN
inlawrev-2625	532	19	and	and	CCONJ
inlawrev-2625	532	20	sole	sole	ADJ
inlawrev-2625	532	21	proprietorships	proprietorship	NOUN
inlawrev-2625	532	22	,	,	PUNCT
inlawrev-2625	532	23	thereby	thereby	ADV
inlawrev-2625	532	24	subjecting	subject	VERB
inlawrev-2625	532	25	the	the	DET
inlawrev-2625	532	26	resulting	result	VERB
inlawrev-2625	532	27	corporation	corporation	NOUN
inlawrev-2625	532	28	to	to	ADP
inlawrev-2625	532	29	indiana	indiana	PROPN
inlawrev-2625	532	30	tax	tax	PROPN
inlawrev-2625	532	31	on	on	ADP
inlawrev-2625	532	32	its	its	PRON
inlawrev-2625	532	33	gross	gross	ADJ
inlawrev-2625	532	34	income	income	NOUN
inlawrev-2625	532	35	.	.	PUNCT
inlawrev-2625	533	1	'^	'^	PROPN
inlawrev-2625	533	2	"	"	PUNCT
inlawrev-2625	533	3	*	*	PUNCT
inlawrev-2625	533	4	the	the	DET
inlawrev-2625	533	5	requirements	requirement	NOUN
inlawrev-2625	533	6	to	to	PART
inlawrev-2625	533	7	quaufy	quaufy	VERB
inlawrev-2625	533	8	under	under	ADP
inlawrev-2625	533	9	this	this	DET
inlawrev-2625	533	10	exemption	exemption	NOUN
inlawrev-2625	533	11	are	be	AUX
inlawrev-2625	533	12	nearly	nearly	ADV
inlawrev-2625	533	13	identical	identical	ADJ
inlawrev-2625	533	14	"	"	PUNCT
inlawrev-2625	533	15	^'act	^'act	PROPN
inlawrev-2625	533	16	of	of	ADP
inlawrev-2625	533	17	feb	feb	PROPN
inlawrev-2625	533	18	.	.	PROPN
inlawrev-2625	533	19	24	24	NUM
inlawrev-2625	533	20	,	,	PUNCT
inlawrev-2625	533	21	1984	1984	NUM
inlawrev-2625	533	22	,	,	PUNCT
inlawrev-2625	533	23	pub	pub	NOUN
inlawrev-2625	533	24	.	.	PUNCT
inlawrev-2625	534	1	l.	l.	PROPN
inlawrev-2625	535	1	no	no	INTJ
inlawrev-2625	535	2	.	.	PROPN
inlawrev-2625	536	1	49	49	NUM
inlawrev-2625	536	2	-	-	SYM
inlawrev-2625	536	3	1984	1984	NUM
inlawrev-2625	536	4	,	,	PUNCT
inlawrev-2625	536	5	sec	sec	PROPN
inlawrev-2625	536	6	.	.	PROPN
inlawrev-2625	536	7	1	1	NUM
inlawrev-2625	536	8	,	,	PUNCT
inlawrev-2625	536	9	1984	1984	NUM
inlawrev-2625	536	10	ind	ind	NOUN
inlawrev-2625	536	11	.	.	PUNCT
inlawrev-2625	537	1	acts	act	VERB
inlawrev-2625	537	2	621	621	NUM
inlawrev-2625	537	3	,	,	PUNCT
inlawrev-2625	537	4	622	622	NUM
inlawrev-2625	537	5	(	(	PUNCT
inlawrev-2625	537	6	codified	codify	VERB
inlawrev-2625	537	7	at	at	ADP
inlawrev-2625	537	8	ind	ind	PROPN
inlawrev-2625	537	9	.	.	PUNCT
inlawrev-2625	538	1	code	code	PROPN
inlawrev-2625	538	2	§	§	PROPN
inlawrev-2625	538	3	6	6	NUM
inlawrev-2625	538	4	-	-	SYM
inlawrev-2625	538	5	3	3	NUM
inlawrev-2625	538	6	-	-	PUNCT
inlawrev-2625	538	7	1	1	NUM
inlawrev-2625	538	8	-	-	SYM
inlawrev-2625	538	9	3.5	3.5	NUM
inlawrev-2625	538	10	(	(	PUNCT
inlawrev-2625	538	11	supp	supp	PROPN
inlawrev-2625	538	12	.	.	PUNCT
inlawrev-2625	538	13	1984	1984	NUM
inlawrev-2625	538	14	)	)	PUNCT
inlawrev-2625	538	15	)	)	PUNCT
inlawrev-2625	538	16	.	.	PUNCT
inlawrev-2625	539	1	'	'	PUNCT
inlawrev-2625	539	2	"	"	PUNCT
inlawrev-2625	539	3	^act	^act	NOUN
inlawrev-2625	539	4	of	of	ADP
inlawrev-2625	539	5	mar	mar	PROPN
inlawrev-2625	539	6	.	.	PROPN
inlawrev-2625	539	7	23	23	NUM
inlawrev-2625	539	8	,	,	PUNCT
inlawrev-2625	539	9	1983	1983	NUM
inlawrev-2625	539	10	,	,	PUNCT
inlawrev-2625	539	11	pub	pub	NOUN
inlawrev-2625	539	12	.	.	PUNCT
inlawrev-2625	540	1	l.	l.	PROPN
inlawrev-2625	540	2	no	no	INTJ
inlawrev-2625	540	3	.	.	PROPN
inlawrev-2625	541	1	78	78	NUM
inlawrev-2625	541	2	-	-	SYM
inlawrev-2625	541	3	1983	1983	NUM
inlawrev-2625	541	4	,	,	PUNCT
inlawrev-2625	541	5	1983	1983	NUM
inlawrev-2625	541	6	ind	ind	NOUN
inlawrev-2625	541	7	.	.	PUNCT
inlawrev-2625	542	1	acts	act	VERB
inlawrev-2625	542	2	662	662	NUM
inlawrev-2625	542	3	(	(	PUNCT
inlawrev-2625	542	4	codified	codify	VERB
inlawrev-2625	542	5	at	at	ADP
inlawrev-2625	542	6	ind	ind	PROPN
inlawrev-2625	542	7	.	.	PUNCT
inlawrev-2625	543	1	code	code	PROPN
inlawrev-2625	543	2	§	§	PROPN
inlawrev-2625	543	3	6	6	NUM
inlawrev-2625	543	4	-	-	SYM
inlawrev-2625	543	5	2.1	2.1	NUM
inlawrev-2625	543	6	-	-	PUNCT
inlawrev-2625	543	7	3	3	NUM
inlawrev-2625	543	8	-	-	SYM
inlawrev-2625	543	9	24.5	24.5	NUM
inlawrev-2625	543	10	(	(	PUNCT
inlawrev-2625	543	11	supp	supp	PROPN
inlawrev-2625	543	12	.	.	PUNCT
inlawrev-2625	543	13	1984	1984	NUM
inlawrev-2625	543	14	)	)	PUNCT
inlawrev-2625	543	15	)	)	PUNCT
inlawrev-2625	543	16	.	.	PUNCT
inlawrev-2625	544	1	'	'	PUNCT
inlawrev-2625	544	2	"	"	PUNCT
inlawrev-2625	544	3	'	'	PUNCT
inlawrev-2625	544	4	see	see	VERB
inlawrev-2625	544	5	ind	ind	NOUN
inlawrev-2625	544	6	.	.	PUNCT
inlawrev-2625	545	1	code	code	PROPN
inlawrev-2625	545	2	§	§	PROPN
inlawrev-2625	545	3	6	6	NUM
inlawrev-2625	545	4	-	-	SYM
inlawrev-2625	545	5	2.1	2.1	NUM
inlawrev-2625	545	6	-	-	PUNCT
inlawrev-2625	545	7	3	3	NUM
inlawrev-2625	545	8	-	-	SYM
inlawrev-2625	545	9	24	24	NUM
inlawrev-2625	545	10	(	(	PUNCT
inlawrev-2625	545	11	1982	1982	NUM
inlawrev-2625	545	12	)	)	PUNCT
inlawrev-2625	545	13	;	;	PUNCT
inlawrev-2625	546	1	ind	ind	PROPN
inlawrev-2625	546	2	.	.	PUNCT
inlawrev-2625	546	3	code	code	PROPN
inlawrev-2625	546	4	§	§	PROPN
inlawrev-2625	546	5	6	6	NUM
inlawrev-2625	546	6	-	-	SYM
inlawrev-2625	546	7	3	3	NUM
inlawrev-2625	546	8	-	-	PUNCT
inlawrev-2625	546	9	2	2	NUM
inlawrev-2625	546	10	-	-	SYM
inlawrev-2625	546	11	3	3	NUM
inlawrev-2625	546	12	(	(	PUNCT
inlawrev-2625	546	13	1982	1982	NUM
inlawrev-2625	546	14	)	)	PUNCT
inlawrev-2625	546	15	(	(	PUNCT
inlawrev-2625	546	16	exempting	exempt	VERB
inlawrev-2625	546	17	corporations	corporation	NOUN
inlawrev-2625	546	18	qualifying	qualify	VERB
inlawrev-2625	546	19	as	as	ADP
inlawrev-2625	546	20	federal	federal	PROPN
inlawrev-2625	546	21	s	s	PART
inlawrev-2625	546	22	corporations	corporation	NOUN
inlawrev-2625	546	23	from	from	ADP
inlawrev-2625	546	24	tax	tax	NOUN
inlawrev-2625	546	25	under	under	ADP
inlawrev-2625	546	26	the	the	DET
inlawrev-2625	546	27	indiana	indiana	PROPN
inlawrev-2625	546	28	gross	gross	ADJ
inlawrev-2625	546	29	income	income	NOUN
inlawrev-2625	546	30	tax	tax	NOUN
inlawrev-2625	546	31	and	and	CCONJ
inlawrev-2625	546	32	indiana	indiana	PROPN
inlawrev-2625	546	33	adjusted	adjust	VERB
inlawrev-2625	546	34	gross	gross	ADJ
inlawrev-2625	546	35	income	income	NOUN
inlawrev-2625	546	36	tax	tax	NOUN
inlawrev-2625	546	37	,	,	PUNCT
inlawrev-2625	546	38	respectively	respectively	ADV
inlawrev-2625	546	39	)	)	PUNCT
inlawrev-2625	546	40	.	.	PUNCT
inlawrev-2625	547	1	'	'	PUNCT
inlawrev-2625	547	2	"	"	PUNCT
inlawrev-2625	547	3	a	a	DET
inlawrev-2625	547	4	more	more	ADV
inlawrev-2625	547	5	complete	complete	ADJ
inlawrev-2625	547	6	discussion	discussion	NOUN
inlawrev-2625	547	7	of	of	ADP
inlawrev-2625	547	8	the	the	DET
inlawrev-2625	547	9	effects	effect	NOUN
inlawrev-2625	547	10	of	of	ADP
inlawrev-2625	547	11	this	this	DET
inlawrev-2625	547	12	act	act	NOUN
inlawrev-2625	547	13	is	be	AUX
inlawrev-2625	547	14	contained	contain	VERB
inlawrev-2625	547	15	at	at	ADP
inlawrev-2625	547	16	smith	smith	PROPN
inlawrev-2625	547	17	&	&	CCONJ
inlawrev-2625	547	18	hetzner	hetzner	PROPN
inlawrev-2625	547	19	,	,	PUNCT
inlawrev-2625	547	20	to	to	PART
inlawrev-2625	547	21	incorporate	incorporate	VERB
inlawrev-2625	547	22	or	or	CCONJ
inlawrev-2625	547	23	not	not	PART
inlawrev-2625	547	24	to	to	PART
inlawrev-2625	547	25	incorporate	incorporate	VERB
inlawrev-2625	547	26	—	—	PUNCT
inlawrev-2625	547	27	after	after	ADP
inlawrev-2625	547	28	'	'	PROPN
inlawrev-2625	547	29	indiana	indiana	PROPN
inlawrev-2625	547	30	sbc	sbc	PROPN
inlawrev-2625	547	31	act	act	PROPN
inlawrev-2625	547	32	'	'	PUNCT
inlawrev-2625	547	33	—	—	PUNCT
inlawrev-2625	547	34	,	,	PUNCT
inlawrev-2625	547	35	27	27	NUM
inlawrev-2625	547	36	res	re	NOUN
inlawrev-2625	547	37	gestae	gestae	NOUN
inlawrev-2625	547	38	270	270	NUM
inlawrev-2625	547	39	(	(	PUNCT
inlawrev-2625	547	40	1983	1983	NUM
inlawrev-2625	547	41	)	)	PUNCT
inlawrev-2625	547	42	.	.	PUNCT
inlawrev-2625	548	1	412	412	NUM
inlawrev-2625	548	2	indiana	indiana	PROPN
inlawrev-2625	548	3	law	law	PROPN
inlawrev-2625	548	4	review	review	NOUN
inlawrev-2625	548	5	[	[	X
inlawrev-2625	548	6	vol	vol	NOUN
inlawrev-2625	548	7	.	.	PUNCT
inlawrev-2625	548	8	18:389	18:389	NOUN
inlawrev-2625	548	9	to	to	ADP
inlawrev-2625	548	10	the	the	DET
inlawrev-2625	548	11	requirements	requirement	NOUN
inlawrev-2625	548	12	for	for	ADP
inlawrev-2625	548	13	a	a	DET
inlawrev-2625	548	14	corporation	corporation	NOUN
inlawrev-2625	548	15	eligible	eligible	ADJ
inlawrev-2625	548	16	to	to	PART
inlawrev-2625	548	17	elect	elect	VERB
inlawrev-2625	548	18	federal	federal	PROPN
inlawrev-2625	548	19	s	s	PART
inlawrev-2625	548	20	corporation	corporation	NOUN
inlawrev-2625	548	21	treatment	treatment	NOUN
inlawrev-2625	548	22	.	.	PUNCT
inlawrev-2625	549	1	in	in	ADP
inlawrev-2625	549	2	fact	fact	NOUN
inlawrev-2625	549	3	,	,	PUNCT
inlawrev-2625	549	4	the	the	DET
inlawrev-2625	549	5	statute	statute	NOUN
inlawrev-2625	549	6	incorporates	incorporate	VERB
inlawrev-2625	549	7	the	the	DET
inlawrev-2625	549	8	term	term	NOUN
inlawrev-2625	549	9	"	"	PUNCT
inlawrev-2625	549	10	small	small	ADJ
inlawrev-2625	549	11	business	business	NOUN
inlawrev-2625	549	12	corporation	corporation	NOUN
inlawrev-2625	549	13	"	"	PUNCT
inlawrev-2625	549	14	as	as	ADP
inlawrev-2625	549	15	having	have	VERB
inlawrev-2625	549	16	the	the	DET
inlawrev-2625	549	17	same	same	ADJ
inlawrev-2625	549	18	definition	definition	NOUN
inlawrev-2625	549	19	as	as	ADP
inlawrev-2625	549	20	that	that	PRON
inlawrev-2625	549	21	contained	contain	VERB
inlawrev-2625	549	22	in	in	ADP
inlawrev-2625	549	23	the	the	DET
inlawrev-2625	549	24	internal	internal	ADJ
inlawrev-2625	549	25	revenue	revenue	NOUN
inlawrev-2625	549	26	code	code	NOUN
inlawrev-2625	549	27	at	at	ADP
inlawrev-2625	549	28	section	section	NOUN
inlawrev-2625	549	29	1361	1361	NUM
inlawrev-2625	549	30	.	.	PUNCT
inlawrev-2625	550	1	generally	generally	ADV
inlawrev-2625	550	2	,	,	PUNCT
inlawrev-2625	550	3	section	section	NOUN
inlawrev-2625	550	4	1361(b	1361(b	NOUN
inlawrev-2625	550	5	)	)	PUNCT
inlawrev-2625	550	6	requires	require	VERB
inlawrev-2625	550	7	that	that	SCONJ
inlawrev-2625	550	8	,	,	PUNCT
inlawrev-2625	550	9	to	to	PART
inlawrev-2625	550	10	be	be	AUX
inlawrev-2625	550	11	eligible	eligible	ADJ
inlawrev-2625	550	12	as	as	ADP
inlawrev-2625	550	13	a	a	DET
inlawrev-2625	550	14	"	"	PUNCT
inlawrev-2625	550	15	small	small	ADJ
inlawrev-2625	550	16	business	business	NOUN
inlawrev-2625	550	17	corporation	corporation	NOUN
inlawrev-2625	550	18	,	,	PUNCT
inlawrev-2625	550	19	"	"	PUNCT
inlawrev-2625	550	20	a	a	DET
inlawrev-2625	550	21	corporation	corporation	NOUN
inlawrev-2625	550	22	must	must	AUX
inlawrev-2625	550	23	:	:	PUNCT
inlawrev-2625	550	24	(	(	PUNCT
inlawrev-2625	550	25	1	1	X
inlawrev-2625	550	26	)	)	PUNCT
inlawrev-2625	550	27	be	be	AUX
inlawrev-2625	550	28	a	a	DET
inlawrev-2625	550	29	domestic	domestic	ADJ
inlawrev-2625	550	30	corporation	corporation	NOUN
inlawrev-2625	550	31	;	;	PUNCT
inlawrev-2625	550	32	(	(	PUNCT
inlawrev-2625	550	33	2	2	X
inlawrev-2625	550	34	)	)	PUNCT
inlawrev-2625	550	35	not	not	PART
inlawrev-2625	550	36	be	be	AUX
inlawrev-2625	550	37	a	a	DET
inlawrev-2625	550	38	member	member	NOUN
inlawrev-2625	550	39	of	of	ADP
inlawrev-2625	550	40	an	an	DET
inlawrev-2625	550	41	affiliated	affiliated	ADJ
inlawrev-2625	550	42	group	group	NOUN
inlawrev-2625	550	43	as	as	SCONJ
inlawrev-2625	550	44	defined	define	VERB
inlawrev-2625	550	45	therein	therein	ADV
inlawrev-2625	550	46	,	,	PUNCT
inlawrev-2625	550	47	with	with	ADP
inlawrev-2625	550	48	one	one	NUM
inlawrev-2625	550	49	exception	exception	NOUN
inlawrev-2625	550	50	for	for	ADP
inlawrev-2625	550	51	inactive	inactive	ADJ
inlawrev-2625	550	52	subsidiaries	subsidiary	NOUN
inlawrev-2625	550	53	;	;	PUNCT
inlawrev-2625	550	54	(	(	PUNCT
inlawrev-2625	550	55	3	3	X
inlawrev-2625	550	56	)	)	PUNCT
inlawrev-2625	550	57	have	have	VERB
inlawrev-2625	550	58	only	only	ADV
inlawrev-2625	550	59	one	one	NUM
inlawrev-2625	550	60	class	class	NOUN
inlawrev-2625	550	61	of	of	ADP
inlawrev-2625	550	62	stock	stock	NOUN
inlawrev-2625	550	63	,	,	PUNCT
inlawrev-2625	550	64	with	with	ADP
inlawrev-2625	550	65	certain	certain	ADJ
inlawrev-2625	550	66	exceptions	exception	NOUN
inlawrev-2625	550	67	;	;	PUNCT
inlawrev-2625	550	68	(	(	PUNCT
inlawrev-2625	550	69	4	4	X
inlawrev-2625	550	70	)	)	PUNCT
inlawrev-2625	550	71	have	have	VERB
inlawrev-2625	550	72	not	not	PART
inlawrev-2625	550	73	more	more	ADJ
inlawrev-2625	550	74	than	than	ADP
inlawrev-2625	550	75	thirty	thirty	NUM
inlawrev-2625	550	76	-	-	PUNCT
inlawrev-2625	550	77	five	five	NUM
inlawrev-2625	550	78	shareholders	shareholder	NOUN
inlawrev-2625	550	79	with	with	ADP
inlawrev-2625	550	80	husband	husband	NOUN
inlawrev-2625	550	81	and	and	CCONJ
inlawrev-2625	550	82	wife	wife	NOUN
inlawrev-2625	550	83	being	be	AUX
inlawrev-2625	550	84	treated	treat	VERB
inlawrev-2625	550	85	as	as	ADP
inlawrev-2625	550	86	one	one	NUM
inlawrev-2625	550	87	shareholder	shareholder	NOUN
inlawrev-2625	550	88	;	;	PUNCT
inlawrev-2625	550	89	and	and	CCONJ
inlawrev-2625	550	90	(	(	PUNCT
inlawrev-2625	550	91	5	5	X
inlawrev-2625	550	92	)	)	PUNCT
inlawrev-2625	550	93	have	have	VERB
inlawrev-2625	550	94	only	only	ADV
inlawrev-2625	550	95	shareholders	shareholder	NOUN
inlawrev-2625	550	96	that	that	PRON
inlawrev-2625	550	97	are	be	AUX
inlawrev-2625	550	98	united	united	ADJ
inlawrev-2625	550	99	states	states	PROPN
inlawrev-2625	550	100	citizens	citizen	NOUN
inlawrev-2625	550	101	or	or	CCONJ
inlawrev-2625	550	102	certain	certain	ADJ
inlawrev-2625	550	103	estates	estate	NOUN
inlawrev-2625	550	104	or	or	CCONJ
inlawrev-2625	550	105	trusts	trust	NOUN
inlawrev-2625	550	106	.	.	PUNCT
inlawrev-2625	551	1	'	'	PUNCT
inlawrev-2625	551	2	^^	^^	PUNCT
inlawrev-2625	551	3	an	an	DET
inlawrev-2625	551	4	additional	additional	ADJ
inlawrev-2625	551	5	requirement	requirement	NOUN
inlawrev-2625	551	6	to	to	PART
inlawrev-2625	551	7	be	be	AUX
inlawrev-2625	551	8	eligible	eligible	ADJ
inlawrev-2625	551	9	to	to	PART
inlawrev-2625	551	10	qualify	qualify	VERB
inlawrev-2625	551	11	as	as	ADP
inlawrev-2625	551	12	an	an	DET
inlawrev-2625	551	13	indiana	indiana	PROPN
inlawrev-2625	551	14	small	small	PROPN
inlawrev-2625	551	15	business	business	NOUN
inlawrev-2625	551	16	corporation	corporation	NOUN
inlawrev-2625	551	17	is	be	AUX
inlawrev-2625	551	18	included	include	VERB
inlawrev-2625	551	19	in	in	ADP
inlawrev-2625	551	20	section	section	NOUN
inlawrev-2625	551	21	6	6	NUM
inlawrev-2625	551	22	-	-	SYM
inlawrev-2625	551	23	2	2	NUM
inlawrev-2625	551	24	.	.	NOUN
inlawrev-2625	551	25	1	1	NUM
inlawrev-2625	551	26	-	-	SYM
inlawrev-2625	551	27	3	3	NUM
inlawrev-2625	551	28	-	-	SYM
inlawrev-2625	551	29	24	24	NUM
inlawrev-2625	551	30	.	.	PUNCT
inlawrev-2625	552	1	5(c	5(c	NUM
inlawrev-2625	552	2	)	)	PUNCT
inlawrev-2625	552	3	of	of	ADP
inlawrev-2625	552	4	the	the	DET
inlawrev-2625	552	5	indiana	indiana	PROPN
inlawrev-2625	552	6	code	code	PROPN
inlawrev-2625	552	7	.	.	PUNCT
inlawrev-2625	553	1	this	this	DET
inlawrev-2625	553	2	section	section	NOUN
inlawrev-2625	553	3	requires	require	VERB
inlawrev-2625	553	4	a	a	DET
inlawrev-2625	553	5	small	small	ADJ
inlawrev-2625	553	6	business	business	NOUN
inlawrev-2625	553	7	corporation	corporation	NOUN
inlawrev-2625	553	8	to	to	PART
inlawrev-2625	553	9	have	have	VERB
inlawrev-2625	553	10	less	less	ADJ
inlawrev-2625	553	11	than	than	ADP
inlawrev-2625	553	12	25	25	NUM
inlawrev-2625	553	13	%	%	NOUN
inlawrev-2625	553	14	of	of	ADP
inlawrev-2625	553	15	the	the	DET
inlawrev-2625	553	16	corporation	corporation	NOUN
inlawrev-2625	553	17	's	's	PART
inlawrev-2625	553	18	gross	gross	ADJ
inlawrev-2625	553	19	income	income	NOUN
inlawrev-2625	553	20	consist	consist	NOUN
inlawrev-2625	553	21	of	of	ADP
inlawrev-2625	553	22	passive	passive	ADJ
inlawrev-2625	553	23	investment	investment	NOUN
inlawrev-2625	553	24	income	income	NOUN
inlawrev-2625	553	25	in	in	ADP
inlawrev-2625	553	26	a	a	DET
inlawrev-2625	553	27	taxable	taxable	ADJ
inlawrev-2625	553	28	year	year	NOUN
inlawrev-2625	553	29	.	.	PUNCT
inlawrev-2625	554	1	'^^	'^^	PROPN
inlawrev-2625	554	2	generally	generally	ADV
inlawrev-2625	554	3	,	,	PUNCT
inlawrev-2625	554	4	passive	passive	ADJ
inlawrev-2625	554	5	investment	investment	NOUN
inlawrev-2625	554	6	income	income	NOUN
inlawrev-2625	554	7	is	be	AUX
inlawrev-2625	554	8	defined	define	VERB
inlawrev-2625	554	9	to	to	PART
inlawrev-2625	554	10	include	include	VERB
inlawrev-2625	554	11	royalties	royalty	NOUN
inlawrev-2625	554	12	,	,	PUNCT
inlawrev-2625	554	13	rents	rent	NOUN
inlawrev-2625	554	14	,	,	PUNCT
inlawrev-2625	554	15	dividends	dividend	NOUN
inlawrev-2625	554	16	,	,	PUNCT
inlawrev-2625	554	17	interest	interest	NOUN
inlawrev-2625	554	18	,	,	PUNCT
inlawrev-2625	554	19	annuities	annuity	NOUN
inlawrev-2625	554	20	,	,	PUNCT
inlawrev-2625	554	21	and	and	CCONJ
inlawrev-2625	554	22	gains	gain	NOUN
inlawrev-2625	554	23	from	from	ADP
inlawrev-2625	554	24	sales	sale	NOUN
inlawrev-2625	554	25	or	or	CCONJ
inlawrev-2625	554	26	exchanges	exchange	NOUN
inlawrev-2625	554	27	of	of	ADP
inlawrev-2625	554	28	stocks	stock	NOUN
inlawrev-2625	554	29	and	and	CCONJ
inlawrev-2625	554	30	securities	security	NOUN
inlawrev-2625	554	31	.	.	PUNCT
inlawrev-2625	555	1	'	'	PUNCT
inlawrev-2625	555	2	^^	^^	ADP
inlawrev-2625	555	3	public	public	ADJ
inlawrev-2625	555	4	law	law	NOUN
inlawrev-2625	555	5	47'^^	47'^^	PROPN
inlawrev-2625	555	6	amended	amend	VERB
inlawrev-2625	555	7	section	section	NOUN
inlawrev-2625	555	8	6	6	NUM
inlawrev-2625	555	9	-	-	SYM
inlawrev-2625	555	10	2	2	NUM
inlawrev-2625	555	11	.	.	NOUN
inlawrev-2625	555	12	1	1	NUM
inlawrev-2625	555	13	-	-	SYM
inlawrev-2625	555	14	3	3	NUM
inlawrev-2625	555	15	-	-	SYM
inlawrev-2625	555	16	24	24	NUM
inlawrev-2625	555	17	.	.	PUNCT
inlawrev-2625	556	1	5(d	5(d	NUM
inlawrev-2625	556	2	)	)	PUNCT
inlawrev-2625	556	3	of	of	ADP
inlawrev-2625	556	4	the	the	DET
inlawrev-2625	556	5	indiana	indiana	PROPN
inlawrev-2625	556	6	code	code	PROPN
inlawrev-2625	557	1	to	to	PART
inlawrev-2625	557	2	specify	specify	VERB
inlawrev-2625	557	3	when	when	SCONJ
inlawrev-2625	557	4	a	a	DET
inlawrev-2625	557	5	corporation	corporation	NOUN
inlawrev-2625	557	6	desiring	desire	VERB
inlawrev-2625	557	7	to	to	PART
inlawrev-2625	557	8	be	be	AUX
inlawrev-2625	557	9	exempt	exempt	ADJ
inlawrev-2625	557	10	from	from	ADP
inlawrev-2625	557	11	indiana	indiana	PROPN
inlawrev-2625	557	12	gross	gross	ADJ
inlawrev-2625	557	13	income	income	NOUN
inlawrev-2625	557	14	tax	tax	NOUN
inlawrev-2625	557	15	must	must	AUX
inlawrev-2625	557	16	file	file	VERB
inlawrev-2625	557	17	proof	proof	NOUN
inlawrev-2625	557	18	with	with	ADP
inlawrev-2625	557	19	the	the	DET
inlawrev-2625	557	20	department	department	NOUN
inlawrev-2625	557	21	of	of	ADP
inlawrev-2625	557	22	revenue	revenue	NOUN
inlawrev-2625	557	23	.	.	PUNCT
inlawrev-2625	558	1	the	the	DET
inlawrev-2625	558	2	statute	statute	NOUN
inlawrev-2625	558	3	now	now	ADV
inlawrev-2625	558	4	clearly	clearly	ADV
inlawrev-2625	558	5	provides	provide	VERB
inlawrev-2625	558	6	that	that	SCONJ
inlawrev-2625	558	7	the	the	DET
inlawrev-2625	558	8	corporation	corporation	NOUN
inlawrev-2625	558	9	claiming	claim	VERB
inlawrev-2625	558	10	the	the	DET
inlawrev-2625	558	11	exemption	exemption	NOUN
inlawrev-2625	558	12	must	must	AUX
inlawrev-2625	558	13	annually	annually	ADV
inlawrev-2625	558	14	provide	provide	VERB
inlawrev-2625	558	15	proof	proof	NOUN
inlawrev-2625	558	16	to	to	ADP
inlawrev-2625	558	17	the	the	DET
inlawrev-2625	558	18	department	department	NOUN
inlawrev-2625	558	19	of	of	ADP
inlawrev-2625	558	20	its	its	PRON
inlawrev-2625	558	21	eligibility	eligibility	NOUN
inlawrev-2625	558	22	for	for	ADP
inlawrev-2625	558	23	the	the	DET
inlawrev-2625	558	24	exemption	exemption	NOUN
inlawrev-2625	558	25	.	.	PUNCT
inlawrev-2625	559	1	this	this	DET
inlawrev-2625	559	2	proof	proof	NOUN
inlawrev-2625	559	3	must	must	AUX
inlawrev-2625	559	4	be	be	AUX
inlawrev-2625	559	5	filed	file	VERB
inlawrev-2625	559	6	on	on	ADP
inlawrev-2625	559	7	or	or	CCONJ
inlawrev-2625	559	8	before	before	ADP
inlawrev-2625	559	9	the	the	DET
inlawrev-2625	559	10	due	due	ADJ
inlawrev-2625	559	11	date	date	NOUN
inlawrev-2625	559	12	of	of	ADP
inlawrev-2625	559	13	the	the	DET
inlawrev-2625	559	14	corporation	corporation	NOUN
inlawrev-2625	559	15	's	's	PART
inlawrev-2625	559	16	gross	gross	ADJ
inlawrev-2625	559	17	income	income	NOUN
inlawrev-2625	559	18	tax	tax	NOUN
inlawrev-2625	559	19	return	return	NOUN
inlawrev-2625	559	20	,	,	PUNCT
inlawrev-2625	559	21	including	include	VERB
inlawrev-2625	559	22	any	any	DET
inlawrev-2625	559	23	extensions	extension	NOUN
inlawrev-2625	559	24	granted	grant	VERB
inlawrev-2625	559	25	by	by	ADP
inlawrev-2625	559	26	the	the	DET
inlawrev-2625	559	27	department	department	NOUN
inlawrev-2625	559	28	of	of	ADP
inlawrev-2625	559	29	revenue	revenue	NOUN
inlawrev-2625	559	30	therefor	therefor	ADV
inlawrev-2625	559	31	.	.	PUNCT
inlawrev-2625	560	1	both	both	CCONJ
inlawrev-2625	560	2	the	the	DET
inlawrev-2625	560	3	exemption	exemption	NOUN
inlawrev-2625	560	4	and	and	CCONJ
inlawrev-2625	560	5	the	the	DET
inlawrev-2625	560	6	proof	proof	ADJ
inlawrev-2625	560	7	requirement	requirement	NOUN
inlawrev-2625	560	8	are	be	AUX
inlawrev-2625	560	9	effective	effective	ADJ
inlawrev-2625	560	10	for	for	ADP
inlawrev-2625	560	11	taxable	taxable	ADJ
inlawrev-2625	560	12	years	year	NOUN
inlawrev-2625	560	13	that	that	PRON
inlawrev-2625	560	14	begin	begin	VERB
inlawrev-2625	560	15	after	after	ADP
inlawrev-2625	560	16	december	december	PROPN
inlawrev-2625	560	17	31	31	NUM
inlawrev-2625	560	18	,	,	PUNCT
inlawrev-2625	560	19	1983.'^^	1983.'^^	NUM
inlawrev-2625	560	20	3	3	NUM
inlawrev-2625	560	21	.	.	PUNCT
inlawrev-2625	560	22	exclusion	exclusion	NOUN
inlawrev-2625	560	23	of	of	ADP
inlawrev-2625	560	24	corporate	corporate	ADJ
inlawrev-2625	560	25	partnerships	partnership	NOUN
inlawrev-2625	560	26	from	from	ADP
inlawrev-2625	560	27	liability	liability	NOUN
inlawrev-2625	560	28	for	for	ADP
inlawrev-2625	560	29	the	the	DET
inlawrev-2625	560	30	indiana	indiana	PROPN
inlawrev-2625	560	31	gross	gross	PROPN
inlawrev-2625	560	32	income	income	NOUN
inlawrev-2625	560	33	tax.—public	tax.—public	PROPN
inlawrev-2625	560	34	law	law	NOUN
inlawrev-2625	560	35	47^^^	47^^^	PROPN
inlawrev-2625	560	36	also	also	ADV
inlawrev-2625	560	37	contains	contain	VERB
inlawrev-2625	560	38	provisions	provision	NOUN
inlawrev-2625	560	39	which	which	PRON
inlawrev-2625	560	40	eliminate	eliminate	VERB
inlawrev-2625	560	41	corporate	corporate	ADJ
inlawrev-2625	560	42	partnerships	partnership	NOUN
inlawrev-2625	560	43	from	from	ADP
inlawrev-2625	560	44	liability	liability	NOUN
inlawrev-2625	560	45	for	for	ADP
inlawrev-2625	560	46	indiana	indiana	PROPN
inlawrev-2625	560	47	gross	gross	ADJ
inlawrev-2625	560	48	income	income	NOUN
inlawrev-2625	560	49	tax	tax	NOUN
inlawrev-2625	560	50	.	.	PUNCT
inlawrev-2625	561	1	prior	prior	ADV
inlawrev-2625	561	2	to	to	ADP
inlawrev-2625	561	3	amendment	amendment	NOUN
inlawrev-2625	561	4	,	,	PUNCT
inlawrev-2625	561	5	the	the	DET
inlawrev-2625	561	6	exemption	exemption	NOUN
inlawrev-2625	561	7	for	for	ADP
inlawrev-2625	561	8	partnerships	partnership	NOUN
inlawrev-2625	561	9	from	from	ADP
inlawrev-2625	561	10	gross	gross	ADJ
inlawrev-2625	561	11	income	income	NOUN
inlawrev-2625	561	12	tax	tax	NOUN
inlawrev-2625	561	13	specifically	specifically	ADV
inlawrev-2625	561	14	excluded	exclude	VERB
inlawrev-2625	561	15	a	a	DET
inlawrev-2625	561	16	partnership	partnership	NOUN
inlawrev-2625	561	17	which	which	PRON
inlawrev-2625	561	18	had	have	VERB
inlawrev-2625	561	19	one	one	NUM
inlawrev-2625	561	20	or	or	CCONJ
inlawrev-2625	561	21	more	more	ADJ
inlawrev-2625	561	22	partners	partner	NOUN
inlawrev-2625	561	23	that	that	PRON
inlawrev-2625	561	24	were	be	AUX
inlawrev-2625	561	25	corporations	corporation	NOUN
inlawrev-2625	561	26	.	.	PUNCT
inlawrev-2625	562	1	^^^	^^^	PUNCT
inlawrev-2625	562	2	under	under	ADP
inlawrev-2625	562	3	the	the	DET
inlawrev-2625	562	4	previous	previous	ADJ
inlawrev-2625	562	5	provisions	provision	NOUN
inlawrev-2625	562	6	of	of	ADP
inlawrev-2625	562	7	the	the	DET
inlawrev-2625	562	8	law	law	NOUN
inlawrev-2625	562	9	,	,	PUNCT
inlawrev-2625	562	10	several	several	ADJ
inlawrev-2625	562	11	questions	question	NOUN
inlawrev-2625	562	12	had	have	AUX
inlawrev-2625	562	13	arisen	arise	VERB
inlawrev-2625	562	14	and	and	CCONJ
inlawrev-2625	562	15	were	be	AUX
inlawrev-2625	562	16	litigated	litigate	VERB
inlawrev-2625	562	17	concerning	concern	VERB
inlawrev-2625	562	18	the	the	DET
inlawrev-2625	562	19	exact	exact	ADJ
inlawrev-2625	562	20	'	'	PUNCT
inlawrev-2625	562	21	"	"	PUNCT
inlawrev-2625	562	22	i.r.c	i.r.c	NOUN
inlawrev-2625	562	23	.	.	PUNCT
inlawrev-2625	563	1	§	§	PROPN
inlawrev-2625	563	2	1361(b	1361(b	PROPN
inlawrev-2625	563	3	)	)	PUNCT
inlawrev-2625	563	4	(	(	PUNCT
inlawrev-2625	563	5	west	west	NOUN
inlawrev-2625	563	6	supp	supp	PROPN
inlawrev-2625	563	7	.	.	PUNCT
inlawrev-2625	563	8	1984	1984	NUM
inlawrev-2625	563	9	)	)	PUNCT
inlawrev-2625	563	10	.	.	PUNCT
inlawrev-2625	564	1	'	'	PUNCT
inlawrev-2625	565	1	*	*	PUNCT
inlawrev-2625	565	2	*	*	PUNCT
inlawrev-2625	565	3	the	the	DET
inlawrev-2625	565	4	term	term	NOUN
inlawrev-2625	565	5	"	"	PUNCT
inlawrev-2625	565	6	passive	passive	ADJ
inlawrev-2625	565	7	investment	investment	NOUN
inlawrev-2625	565	8	income	income	NOUN
inlawrev-2625	565	9	"	"	PUNCT
inlawrev-2625	565	10	is	be	AUX
inlawrev-2625	565	11	,	,	PUNCT
inlawrev-2625	565	12	by	by	ADP
inlawrev-2625	565	13	incorporation	incorporation	NOUN
inlawrev-2625	565	14	,	,	PUNCT
inlawrev-2625	565	15	defined	define	VERB
inlawrev-2625	565	16	to	to	PART
inlawrev-2625	565	17	have	have	VERB
inlawrev-2625	565	18	the	the	DET
inlawrev-2625	565	19	same	same	ADJ
inlawrev-2625	565	20	meaning	meaning	NOUN
inlawrev-2625	565	21	as	as	SCONJ
inlawrev-2625	565	22	contained	contain	VERB
inlawrev-2625	565	23	at	at	ADP
inlawrev-2625	565	24	i.r.c	i.r.c	NOUN
inlawrev-2625	565	25	.	.	PUNCT
inlawrev-2625	566	1	§	§	PROPN
inlawrev-2625	566	2	1362(d)(3)(d	1362(d)(3)(d	NUM
inlawrev-2625	566	3	)	)	PUNCT
inlawrev-2625	566	4	(	(	PUNCT
inlawrev-2625	566	5	west	west	NOUN
inlawrev-2625	566	6	supp	supp	PROPN
inlawrev-2625	566	7	.	.	PUNCT
inlawrev-2625	566	8	1984	1984	NUM
inlawrev-2625	566	9	)	)	PUNCT
inlawrev-2625	566	10	.	.	PUNCT
inlawrev-2625	566	11	''	''	PUNCT
inlawrev-2625	566	12	'	'	PUNCT
inlawrev-2625	566	13	see	see	VERB
inlawrev-2625	566	14	i	i	PRON
inlawrev-2625	566	15	d.	d.	PROPN
inlawrev-2625	566	16	'	'	PART
inlawrev-2625	566	17	^acts	^acts	PROPN
inlawrev-2625	566	18	of	of	ADP
inlawrev-2625	566	19	mar	mar	PROPN
inlawrev-2625	566	20	.	.	PROPN
inlawrev-2625	566	21	5	5	NUM
inlawrev-2625	566	22	,	,	PUNCT
inlawrev-2625	566	23	1984	1984	NUM
inlawrev-2625	566	24	,	,	PUNCT
inlawrev-2625	566	25	pub	pub	NOUN
inlawrev-2625	566	26	.	.	PUNCT
inlawrev-2625	567	1	l.	l.	PROPN
inlawrev-2625	567	2	no	no	INTJ
inlawrev-2625	567	3	.	.	PUNCT
inlawrev-2625	568	1	47	47	NUM
inlawrev-2625	568	2	-	-	PUNCT
inlawrev-2625	568	3	1984	1984	NUM
inlawrev-2625	568	4	,	,	PUNCT
inlawrev-2625	568	5	1984	1984	NUM
inlawrev-2625	568	6	ind	ind	NOUN
inlawrev-2625	568	7	.	.	PUNCT
inlawrev-2625	569	1	acts	act	VERB
inlawrev-2625	569	2	617	617	NUM
inlawrev-2625	569	3	(	(	PUNCT
inlawrev-2625	569	4	codified	codify	VERB
inlawrev-2625	569	5	at	at	ADP
inlawrev-2625	569	6	ind	ind	PROPN
inlawrev-2625	569	7	.	.	PUNCT
inlawrev-2625	570	1	code	code	PROPN
inlawrev-2625	570	2	§	§	PROPN
inlawrev-2625	570	3	6	6	NUM
inlawrev-2625	570	4	-	-	SYM
inlawrev-2625	570	5	2.1	2.1	NUM
inlawrev-2625	570	6	-	-	PUNCT
inlawrev-2625	570	7	3	3	NUM
inlawrev-2625	570	8	-	-	PUNCT
inlawrev-2625	570	9	24.5(d	24.5(d	NUM
inlawrev-2625	570	10	)	)	PUNCT
inlawrev-2625	570	11	(	(	PUNCT
inlawrev-2625	570	12	supp	supp	PROPN
inlawrev-2625	570	13	.	.	PUNCT
inlawrev-2625	570	14	1984	1984	NUM
inlawrev-2625	570	15	)	)	PUNCT
inlawrev-2625	570	16	)	)	PUNCT
inlawrev-2625	570	17	.	.	PUNCT
inlawrev-2625	571	1	''	''	PUNCT
inlawrev-2625	571	2	'	'	PUNCT
inlawrev-2625	571	3	'	'	PUNCT
inlawrev-2625	571	4	'	'	PUNCT
inlawrev-2625	571	5	see	see	VERB
inlawrev-2625	571	6	i	i	PROPN
inlawrev-2625	571	7	d	d	PROPN
inlawrev-2625	571	8	..	..	PUNCT
inlawrev-2625	571	9	sec	sec	PROPN
inlawrev-2625	571	10	.	.	PROPN
inlawrev-2625	571	11	8	8	NUM
inlawrev-2625	571	12	,	,	PUNCT
inlawrev-2625	571	13	at	at	ADP
inlawrev-2625	571	14	619	619	NUM
inlawrev-2625	571	15	.	.	PUNCT
inlawrev-2625	571	16	'	'	PUNCT
inlawrev-2625	572	1	^	^	SYM
inlawrev-2625	572	2	°	°	ADJ
inlawrev-2625	572	3	ind	ind	NOUN
inlawrev-2625	572	4	.	.	PUNCT
inlawrev-2625	573	1	code	code	PROPN
inlawrev-2625	573	2	§	§	PROPN
inlawrev-2625	573	3	§	§	PROPN
inlawrev-2625	573	4	6	6	NUM
inlawrev-2625	573	5	-	-	SYM
inlawrev-2625	573	6	2.1	2.1	NUM
inlawrev-2625	573	7	-	-	PUNCT
inlawrev-2625	573	8	3	3	NUM
inlawrev-2625	573	9	-	-	SYM
inlawrev-2625	573	10	25	25	NUM
inlawrev-2625	573	11	,	,	PUNCT
inlawrev-2625	573	12	6	6	NUM
inlawrev-2625	573	13	-	-	SYM
inlawrev-2625	573	14	3.1	3.1	NUM
inlawrev-2625	573	15	-	-	PUNCT
inlawrev-2625	573	16	3	3	NUM
inlawrev-2625	573	17	-	-	SYM
inlawrev-2625	573	18	1	1	NUM
inlawrev-2625	573	19	(	(	PUNCT
inlawrev-2625	573	20	supp	supp	PROPN
inlawrev-2625	573	21	.	.	PUNCT
inlawrev-2625	573	22	1984	1984	NUM
inlawrev-2625	573	23	)	)	PUNCT
inlawrev-2625	573	24	.	.	PUNCT
inlawrev-2625	574	1	'	'	PUNCT
inlawrev-2625	574	2	"	"	PUNCT
inlawrev-2625	574	3	repealed	repeal	VERB
inlawrev-2625	574	4	were	be	AUX
inlawrev-2625	574	5	portions	portion	NOUN
inlawrev-2625	574	6	of	of	ADP
inlawrev-2625	574	7	indiana	indiana	PROPN
inlawrev-2625	574	8	code	code	PROPN
inlawrev-2625	574	9	section	section	NOUN
inlawrev-2625	574	10	6	6	NUM
inlawrev-2625	574	11	-	-	SYM
inlawrev-2625	574	12	2.1	2.1	NUM
inlawrev-2625	574	13	-	-	PUNCT
inlawrev-2625	574	14	3	3	NUM
inlawrev-2625	574	15	-	-	SYM
inlawrev-2625	574	16	25	25	NUM
inlawrev-2625	574	17	(	(	PUNCT
inlawrev-2625	574	18	1982	1982	NUM
inlawrev-2625	574	19	)	)	PUNCT
inlawrev-2625	574	20	.	.	PUNCT
inlawrev-2625	575	1	1985	1985	NUM
inlawrev-2625	575	2	]	]	PUNCT
inlawrev-2625	575	3	survey	survey	NOUN
inlawrev-2625	575	4	—	—	PUNCT
inlawrev-2625	575	5	taxation	taxation	NOUN
inlawrev-2625	575	6	413	413	NUM
inlawrev-2625	575	7	application	application	NOUN
inlawrev-2625	575	8	of	of	ADP
inlawrev-2625	575	9	the	the	DET
inlawrev-2625	575	10	term	term	NOUN
inlawrev-2625	575	11	"	"	PUNCT
inlawrev-2625	575	12	corporate	corporate	ADJ
inlawrev-2625	575	13	partnership	partnership	NOUN
inlawrev-2625	575	14	"	"	PUNCT
inlawrev-2625	575	15	and	and	CCONJ
inlawrev-2625	575	16	its	its	PRON
inlawrev-2625	575	17	result	result	NOUN
inlawrev-2625	575	18	when	when	SCONJ
inlawrev-2625	575	19	an	an	DET
inlawrev-2625	575	20	otherwise	otherwise	ADV
inlawrev-2625	575	21	exempt	exempt	ADJ
inlawrev-2625	575	22	corporation	corporation	NOUN
inlawrev-2625	575	23	was	be	AUX
inlawrev-2625	575	24	the	the	DET
inlawrev-2625	575	25	corporate	corporate	ADJ
inlawrev-2625	575	26	partner	partner	NOUN
inlawrev-2625	575	27	,	,	PUNCT
inlawrev-2625	575	28	and	and	CCONJ
inlawrev-2625	575	29	when	when	SCONJ
inlawrev-2625	575	30	multitiered	multitiered	ADJ
inlawrev-2625	575	31	partnerships	partnership	NOUN
inlawrev-2625	575	32	existed	exist	VERB
inlawrev-2625	575	33	.	.	PUNCT
inlawrev-2625	575	34	'	'	PUNCT
inlawrev-2625	575	35	^^	^^	PUNCT
inlawrev-2625	575	36	the	the	DET
inlawrev-2625	575	37	effect	effect	NOUN
inlawrev-2625	575	38	of	of	ADP
inlawrev-2625	575	39	this	this	DET
inlawrev-2625	575	40	new	new	ADJ
inlawrev-2625	575	41	law	law	NOUN
inlawrev-2625	575	42	is	be	AUX
inlawrev-2625	575	43	particularly	particularly	ADV
inlawrev-2625	575	44	dramatic	dramatic	ADJ
inlawrev-2625	575	45	to	to	ADP
inlawrev-2625	575	46	limited	limit	VERB
inlawrev-2625	575	47	partnerships	partnership	NOUN
inlawrev-2625	575	48	formed	form	VERB
inlawrev-2625	575	49	and	and	CCONJ
inlawrev-2625	575	50	sold	sell	VERB
inlawrev-2625	575	51	to	to	ADP
inlawrev-2625	575	52	the	the	DET
inlawrev-2625	575	53	public	public	NOUN
inlawrev-2625	575	54	as	as	ADP
inlawrev-2625	575	55	tax	tax	NOUN
inlawrev-2625	575	56	shelter	shelter	NOUN
inlawrev-2625	575	57	investments	investment	NOUN
inlawrev-2625	575	58	.	.	PUNCT
inlawrev-2625	576	1	almost	almost	ADV
inlawrev-2625	576	2	always	always	ADV
inlawrev-2625	576	3	,	,	PUNCT
inlawrev-2625	576	4	it	it	PRON
inlawrev-2625	576	5	is	be	AUX
inlawrev-2625	576	6	desirable	desirable	ADJ
inlawrev-2625	576	7	for	for	SCONJ
inlawrev-2625	576	8	the	the	DET
inlawrev-2625	576	9	general	general	ADJ
inlawrev-2625	576	10	partner	partner	NOUN
inlawrev-2625	576	11	of	of	ADP
inlawrev-2625	576	12	the	the	DET
inlawrev-2625	576	13	limited	limited	ADJ
inlawrev-2625	576	14	partnership	partnership	NOUN
inlawrev-2625	576	15	to	to	PART
inlawrev-2625	576	16	be	be	AUX
inlawrev-2625	576	17	a	a	DET
inlawrev-2625	576	18	corporation	corporation	NOUN
inlawrev-2625	576	19	for	for	ADP
inlawrev-2625	576	20	two	two	NUM
inlawrev-2625	576	21	reasons	reason	NOUN
inlawrev-2625	576	22	:	:	PUNCT
inlawrev-2625	576	23	(	(	PUNCT
inlawrev-2625	576	24	1	1	X
inlawrev-2625	576	25	)	)	PUNCT
inlawrev-2625	576	26	to	to	PART
inlawrev-2625	576	27	limit	limit	VERB
inlawrev-2625	576	28	the	the	DET
inlawrev-2625	576	29	liability	liability	NOUN
inlawrev-2625	576	30	of	of	ADP
inlawrev-2625	576	31	the	the	DET
inlawrev-2625	576	32	general	general	ADJ
inlawrev-2625	576	33	partner	partner	NOUN
inlawrev-2625	576	34	to	to	ADP
inlawrev-2625	576	35	the	the	DET
inlawrev-2625	576	36	corporate	corporate	ADJ
inlawrev-2625	576	37	assets	asset	NOUN
inlawrev-2625	576	38	;	;	PUNCT
inlawrev-2625	576	39	and	and	CCONJ
inlawrev-2625	576	40	(	(	PUNCT
inlawrev-2625	576	41	2	2	X
inlawrev-2625	576	42	)	)	PUNCT
inlawrev-2625	576	43	to	to	PART
inlawrev-2625	576	44	provide	provide	VERB
inlawrev-2625	576	45	continuity	continuity	NOUN
inlawrev-2625	576	46	to	to	ADP
inlawrev-2625	576	47	the	the	DET
inlawrev-2625	576	48	partnership	partnership	NOUN
inlawrev-2625	576	49	since	since	SCONJ
inlawrev-2625	576	50	it	it	PRON
inlawrev-2625	576	51	would	would	AUX
inlawrev-2625	576	52	be	be	AUX
inlawrev-2625	576	53	dissolved	dissolve	VERB
inlawrev-2625	576	54	under	under	ADP
inlawrev-2625	576	55	state	state	NOUN
inlawrev-2625	576	56	law	law	NOUN
inlawrev-2625	576	57	in	in	ADP
inlawrev-2625	576	58	the	the	DET
inlawrev-2625	576	59	event	event	NOUN
inlawrev-2625	576	60	of	of	ADP
inlawrev-2625	576	61	the	the	DET
inlawrev-2625	576	62	death	death	NOUN
inlawrev-2625	576	63	,	,	PUNCT
inlawrev-2625	576	64	insanity	insanity	NOUN
inlawrev-2625	576	65	,	,	PUNCT
inlawrev-2625	576	66	or	or	CCONJ
inlawrev-2625	576	67	bankruptcy	bankruptcy	NOUN
inlawrev-2625	576	68	of	of	ADP
inlawrev-2625	576	69	an	an	DET
inlawrev-2625	576	70	individual	individual	ADJ
inlawrev-2625	576	71	general	general	ADJ
inlawrev-2625	576	72	partner	partner	NOUN
inlawrev-2625	576	73	.	.	PUNCT
inlawrev-2625	577	1	indiana	indiana	PROPN
inlawrev-2625	577	2	law	law	PROPN
inlawrev-2625	577	3	prior	prior	ADV
inlawrev-2625	577	4	to	to	ADP
inlawrev-2625	577	5	the	the	DET
inlawrev-2625	577	6	decisions	decision	NOUN
inlawrev-2625	577	7	of	of	ADP
inlawrev-2625	577	8	indiana	indiana	PROPN
inlawrev-2625	577	9	department	department	PROPN
inlawrev-2625	577	10	of	of	ADP
inlawrev-2625	577	11	state	state	PROPN
inlawrev-2625	577	12	revenue	revenue	PROPN
inlawrev-2625	577	13	v.	v.	ADP
inlawrev-2625	577	14	glendale	glendale	PROPN
inlawrev-2625	577	15	-	-	PUNCT
inlawrev-2625	577	16	glenbrook	glenbrook	PROPN
inlawrev-2625	577	17	associates^^^	associates^^^	PROPN
inlawrev-2625	577	18	and	and	CCONJ
inlawrev-2625	577	19	park	park	PROPN
inlawrev-2625	577	20	100	100	NUM
inlawrev-2625	577	21	development	development	PROPN
inlawrev-2625	577	22	co.	co.	PROPN
inlawrev-2625	577	23	v.	v.	PROPN
inlawrev-2625	577	24	indiana	indiana	PROPN
inlawrev-2625	577	25	department	department	PROPN
inlawrev-2625	577	26	of	of	ADP
inlawrev-2625	577	27	state	state	PROPN
inlawrev-2625	577	28	revenue,^^^	revenue,^^^	PROPN
inlawrev-2625	577	29	which	which	PRON
inlawrev-2625	577	30	imposed	impose	VERB
inlawrev-2625	577	31	the	the	DET
inlawrev-2625	577	32	gross	gross	ADJ
inlawrev-2625	577	33	income	income	NOUN
inlawrev-2625	577	34	tax	tax	NOUN
inlawrev-2625	577	35	on	on	ADP
inlawrev-2625	577	36	each	each	DET
inlawrev-2625	577	37	partner	partner	NOUN
inlawrev-2625	577	38	of	of	ADP
inlawrev-2625	577	39	a	a	DET
inlawrev-2625	577	40	"	"	PUNCT
inlawrev-2625	577	41	corporate	corporate	ADJ
inlawrev-2625	577	42	partnership	partnership	NOUN
inlawrev-2625	577	43	,	,	PUNCT
inlawrev-2625	577	44	"	"	PUNCT
inlawrev-2625	577	45	made	make	VERB
inlawrev-2625	577	46	it	it	PRON
inlawrev-2625	577	47	generally	generally	ADV
inlawrev-2625	577	48	unacceptable	unacceptable	ADJ
inlawrev-2625	577	49	to	to	PART
inlawrev-2625	577	50	have	have	VERB
inlawrev-2625	577	51	a	a	DET
inlawrev-2625	577	52	corporate	corporate	ADJ
inlawrev-2625	577	53	general	general	ADJ
inlawrev-2625	577	54	partner	partner	NOUN
inlawrev-2625	577	55	,	,	PUNCT
inlawrev-2625	577	56	thus	thus	ADV
inlawrev-2625	577	57	forcing	force	VERB
inlawrev-2625	577	58	an	an	DET
inlawrev-2625	577	59	individual	individual	NOUN
inlawrev-2625	577	60	to	to	PART
inlawrev-2625	577	61	be	be	AUX
inlawrev-2625	577	62	the	the	DET
inlawrev-2625	577	63	general	general	ADJ
inlawrev-2625	577	64	partner	partner	NOUN
inlawrev-2625	577	65	and	and	CCONJ
inlawrev-2625	577	66	accept	accept	VERB
inlawrev-2625	577	67	the	the	DET
inlawrev-2625	577	68	associated	associated	ADJ
inlawrev-2625	577	69	liabilities	liability	NOUN
inlawrev-2625	577	70	.	.	PUNCT
inlawrev-2625	578	1	after	after	ADP
inlawrev-2625	578	2	the	the	DET
inlawrev-2625	578	3	glendale	glendale	NOUN
inlawrev-2625	578	4	and	and	CCONJ
inlawrev-2625	578	5	park	park	NOUN
inlawrev-2625	578	6	100	100	NUM
inlawrev-2625	578	7	decisions	decision	NOUN
inlawrev-2625	578	8	,	,	PUNCT
inlawrev-2625	578	9	it	it	PRON
inlawrev-2625	578	10	was	be	AUX
inlawrev-2625	578	11	possible	possible	ADJ
inlawrev-2625	578	12	to	to	PART
inlawrev-2625	578	13	have	have	VERB
inlawrev-2625	578	14	an	an	DET
inlawrev-2625	578	15	s	s	NOUN
inlawrev-2625	578	16	corporation	corporation	NOUN
inlawrev-2625	578	17	be	be	AUX
inlawrev-2625	578	18	the	the	DET
inlawrev-2625	578	19	general	general	ADJ
inlawrev-2625	578	20	partner	partner	NOUN
inlawrev-2625	578	21	without	without	ADP
inlawrev-2625	578	22	the	the	DET
inlawrev-2625	578	23	imposition	imposition	NOUN
inlawrev-2625	578	24	of	of	ADP
inlawrev-2625	578	25	gross	gross	ADJ
inlawrev-2625	578	26	income	income	NOUN
inlawrev-2625	578	27	tax	tax	NOUN
inlawrev-2625	578	28	on	on	ADP
inlawrev-2625	578	29	the	the	DET
inlawrev-2625	578	30	partnership	partnership	NOUN
inlawrev-2625	578	31	's	's	PART
inlawrev-2625	578	32	income	income	NOUN
inlawrev-2625	578	33	.	.	PUNCT
inlawrev-2625	579	1	the	the	DET
inlawrev-2625	579	2	change	change	NOUN
inlawrev-2625	579	3	in	in	ADP
inlawrev-2625	579	4	the	the	DET
inlawrev-2625	579	5	law	law	NOUN
inlawrev-2625	579	6	likely	likely	ADV
inlawrev-2625	579	7	will	will	AUX
inlawrev-2625	579	8	result	result	VERB
inlawrev-2625	579	9	in	in	ADP
inlawrev-2625	579	10	more	more	ADJ
inlawrev-2625	579	11	general	general	ADJ
inlawrev-2625	579	12	partners	partner	NOUN
inlawrev-2625	579	13	in	in	ADP
inlawrev-2625	579	14	limited	limited	ADJ
inlawrev-2625	579	15	partnerships	partnership	NOUN
inlawrev-2625	579	16	being	be	AUX
inlawrev-2625	579	17	regular	regular	ADJ
inlawrev-2625	579	18	corporations	corporation	NOUN
inlawrev-2625	579	19	.	.	PUNCT
inlawrev-2625	580	1	'	'	PUNCT
inlawrev-2625	580	2	^^	^^	PUNCT
inlawrev-2625	580	3	all	all	DET
inlawrev-2625	580	4	practitioners	practitioner	NOUN
inlawrev-2625	580	5	will	will	AUX
inlawrev-2625	580	6	still	still	ADV
inlawrev-2625	580	7	need	need	VERB
inlawrev-2625	580	8	to	to	PART
inlawrev-2625	580	9	be	be	AUX
inlawrev-2625	580	10	careful	careful	ADJ
inlawrev-2625	580	11	in	in	ADP
inlawrev-2625	580	12	forming	form	VERB
inlawrev-2625	580	13	these	these	DET
inlawrev-2625	580	14	limited	limited	ADJ
inlawrev-2625	580	15	partnerships	partnership	NOUN
inlawrev-2625	580	16	to	to	PART
inlawrev-2625	580	17	respect	respect	VERB
inlawrev-2625	580	18	the	the	DET
inlawrev-2625	580	19	possibility	possibility	NOUN
inlawrev-2625	580	20	of	of	ADP
inlawrev-2625	580	21	the	the	DET
inlawrev-2625	580	22	internal	internal	ADJ
inlawrev-2625	580	23	revenue	revenue	NOUN
inlawrev-2625	580	24	''	''	PUNCT
inlawrev-2625	580	25	^see	^see	NUM
inlawrev-2625	580	26	indiana	indiana	PROPN
inlawrev-2625	580	27	dep't	dep't	PROPN
inlawrev-2625	580	28	of	of	ADP
inlawrev-2625	580	29	revenue	revenue	NOUN
inlawrev-2625	580	30	v.	v.	ADP
inlawrev-2625	580	31	glendale	glendale	PROPN
inlawrev-2625	580	32	-	-	PUNCT
inlawrev-2625	580	33	glenbrook	glenbrook	PROPN
inlawrev-2625	580	34	assocs	assocs	PROPN
inlawrev-2625	580	35	.	.	PROPN
inlawrev-2625	580	36	,	,	PUNCT
inlawrev-2625	580	37	429	429	NUM
inlawrev-2625	580	38	n.e.2d	n.e.2d	NOUN
inlawrev-2625	580	39	217	217	NUM
inlawrev-2625	580	40	(	(	PUNCT
inlawrev-2625	580	41	ind	ind	NOUN
inlawrev-2625	580	42	.	.	PUNCT
inlawrev-2625	580	43	1981	1981	NUM
inlawrev-2625	580	44	)	)	PUNCT
inlawrev-2625	580	45	;	;	PUNCT
inlawrev-2625	580	46	park	park	NOUN
inlawrev-2625	580	47	100	100	NUM
inlawrev-2625	580	48	dev	dev	PROPN
inlawrev-2625	580	49	.	.	PUNCT
inlawrev-2625	580	50	co.	co.	PROPN
inlawrev-2625	581	1	v.	v.	ADP
inlawrev-2625	581	2	indiana	indiana	PROPN
inlawrev-2625	581	3	dep't	dep't	PROPN
inlawrev-2625	581	4	of	of	ADP
inlawrev-2625	581	5	state	state	NOUN
inlawrev-2625	581	6	revenue	revenue	NOUN
inlawrev-2625	581	7	,	,	PUNCT
inlawrev-2625	581	8	429	429	NUM
inlawrev-2625	581	9	n.e.2d	n.e.2d	NOUN
inlawrev-2625	581	10	220	220	NUM
inlawrev-2625	581	11	(	(	PUNCT
inlawrev-2625	581	12	ind	ind	NOUN
inlawrev-2625	581	13	.	.	PUNCT
inlawrev-2625	581	14	1981	1981	NUM
inlawrev-2625	581	15	)	)	PUNCT
inlawrev-2625	581	16	.	.	PUNCT
inlawrev-2625	582	1	a	a	DET
inlawrev-2625	582	2	discussion	discussion	NOUN
inlawrev-2625	582	3	of	of	ADP
inlawrev-2625	582	4	these	these	DET
inlawrev-2625	582	5	cases	case	NOUN
inlawrev-2625	582	6	is	be	AUX
inlawrev-2625	582	7	contained	contain	VERB
inlawrev-2625	582	8	at	at	ADP
inlawrev-2625	582	9	boyd	boyd	PROPN
inlawrev-2625	582	10	,	,	PUNCT
inlawrev-2625	582	11	taxation	taxation	NOUN
inlawrev-2625	582	12	,	,	PUNCT
inlawrev-2625	582	13	1982	1982	NUM
inlawrev-2625	582	14	survey	survey	NOUN
inlawrev-2625	582	15	of	of	ADP
inlawrev-2625	582	16	recent	recent	ADJ
inlawrev-2625	582	17	developments	development	NOUN
inlawrev-2625	582	18	in	in	ADP
inlawrev-2625	582	19	indiana	indiana	PROPN
inlawrev-2625	582	20	law	law	PROPN
inlawrev-2625	582	21	,	,	PUNCT
inlawrev-2625	582	22	16	16	NUM
inlawrev-2625	582	23	ind	ind	NOUN
inlawrev-2625	582	24	.	.	PUNCT
inlawrev-2625	583	1	l.	l.	PROPN
inlawrev-2625	583	2	rev	rev	PROPN
inlawrev-2625	583	3	.	.	PROPN
inlawrev-2625	583	4	355	355	NUM
inlawrev-2625	583	5	,	,	PUNCT
inlawrev-2625	583	6	364	364	NUM
inlawrev-2625	583	7	-	-	SYM
inlawrev-2625	583	8	66	66	NUM
inlawrev-2625	583	9	(	(	PUNCT
inlawrev-2625	583	10	1983	1983	NUM
inlawrev-2625	583	11	)	)	PUNCT
inlawrev-2625	583	12	.	.	PUNCT
inlawrev-2625	584	1	'	'	PUNCT
inlawrev-2625	584	2	^h29	^h29	NUM
inlawrev-2625	584	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	584	4	217	217	NUM
inlawrev-2625	584	5	(	(	PUNCT
inlawrev-2625	584	6	ind	ind	NOUN
inlawrev-2625	584	7	.	.	PUNCT
inlawrev-2625	584	8	1981	1981	NUM
inlawrev-2625	584	9	)	)	PUNCT
inlawrev-2625	584	10	.	.	PUNCT
inlawrev-2625	585	1	'	'	PUNCT
inlawrev-2625	585	2	m29	m29	NUM
inlawrev-2625	585	3	n.e.2d	n.e.2d	NOUN
inlawrev-2625	585	4	220	220	NUM
inlawrev-2625	585	5	(	(	PUNCT
inlawrev-2625	585	6	ind	ind	NOUN
inlawrev-2625	585	7	.	.	PUNCT
inlawrev-2625	585	8	1981	1981	NUM
inlawrev-2625	585	9	)	)	PUNCT
inlawrev-2625	585	10	.	.	PUNCT
inlawrev-2625	586	1	'	'	PUNCT
inlawrev-2625	586	2	^the	^the	DET
inlawrev-2625	586	3	new	new	ADJ
inlawrev-2625	586	4	law	law	NOUN
inlawrev-2625	586	5	establishes	establish	VERB
inlawrev-2625	586	6	that	that	SCONJ
inlawrev-2625	586	7	a	a	DET
inlawrev-2625	586	8	corporate	corporate	ADJ
inlawrev-2625	586	9	partnership	partnership	NOUN
inlawrev-2625	586	10	will	will	AUX
inlawrev-2625	586	11	not	not	PART
inlawrev-2625	586	12	be	be	AUX
inlawrev-2625	586	13	subject	subject	ADJ
inlawrev-2625	586	14	to	to	ADP
inlawrev-2625	586	15	gross	gross	ADJ
inlawrev-2625	586	16	income	income	NOUN
inlawrev-2625	586	17	tax	tax	NOUN
inlawrev-2625	586	18	;	;	PUNCT
inlawrev-2625	586	19	however	however	ADV
inlawrev-2625	586	20	,	,	PUNCT
inlawrev-2625	586	21	it	it	PRON
inlawrev-2625	586	22	does	do	AUX
inlawrev-2625	586	23	not	not	PART
inlawrev-2625	586	24	explain	explain	VERB
inlawrev-2625	586	25	how	how	SCONJ
inlawrev-2625	586	26	the	the	DET
inlawrev-2625	586	27	gross	gross	ADJ
inlawrev-2625	586	28	income	income	NOUN
inlawrev-2625	586	29	tax	tax	NOUN
inlawrev-2625	586	30	will	will	AUX
inlawrev-2625	586	31	be	be	AUX
inlawrev-2625	586	32	applied	apply	VERB
inlawrev-2625	586	33	to	to	ADP
inlawrev-2625	586	34	corporations	corporation	NOUN
inlawrev-2625	586	35	which	which	PRON
inlawrev-2625	586	36	are	be	AUX
inlawrev-2625	586	37	partners	partner	NOUN
inlawrev-2625	586	38	of	of	ADP
inlawrev-2625	586	39	a	a	DET
inlawrev-2625	586	40	corporate	corporate	ADJ
inlawrev-2625	586	41	partnership	partnership	NOUN
inlawrev-2625	586	42	.	.	PUNCT
inlawrev-2625	587	1	under	under	ADP
inlawrev-2625	587	2	the	the	DET
inlawrev-2625	587	3	"	"	PUNCT
inlawrev-2625	587	4	aggregate	aggregate	ADJ
inlawrev-2625	587	5	"	"	PUNCT
inlawrev-2625	587	6	theory	theory	NOUN
inlawrev-2625	587	7	of	of	ADP
inlawrev-2625	587	8	partnerships	partnership	NOUN
inlawrev-2625	587	9	where	where	SCONJ
inlawrev-2625	587	10	the	the	DET
inlawrev-2625	587	11	partnership	partnership	NOUN
inlawrev-2625	587	12	is	be	AUX
inlawrev-2625	587	13	not	not	PART
inlawrev-2625	587	14	considered	consider	VERB
inlawrev-2625	587	15	a	a	DET
inlawrev-2625	587	16	separate	separate	ADJ
inlawrev-2625	587	17	entity	entity	NOUN
inlawrev-2625	587	18	,	,	PUNCT
inlawrev-2625	587	19	but	but	CCONJ
inlawrev-2625	587	20	merely	merely	ADV
inlawrev-2625	587	21	an	an	DET
inlawrev-2625	587	22	aggregation	aggregation	NOUN
inlawrev-2625	587	23	of	of	ADP
inlawrev-2625	587	24	separate	separate	ADJ
inlawrev-2625	587	25	individuals	individual	NOUN
inlawrev-2625	587	26	or	or	CCONJ
inlawrev-2625	587	27	entities	entity	NOUN
inlawrev-2625	587	28	,	,	PUNCT
inlawrev-2625	587	29	the	the	DET
inlawrev-2625	587	30	corporate	corporate	ADJ
inlawrev-2625	587	31	partner	partner	NOUN
inlawrev-2625	587	32	would	would	AUX
inlawrev-2625	587	33	be	be	AUX
inlawrev-2625	587	34	treated	treat	VERB
inlawrev-2625	587	35	as	as	ADP
inlawrev-2625	587	36	receiving	receive	VERB
inlawrev-2625	587	37	its	its	PRON
inlawrev-2625	587	38	proportionate	proportionate	ADJ
inlawrev-2625	587	39	amount	amount	NOUN
inlawrev-2625	587	40	of	of	ADP
inlawrev-2625	587	41	the	the	DET
inlawrev-2625	587	42	gross	gross	ADJ
inlawrev-2625	587	43	receipts	receipt	NOUN
inlawrev-2625	587	44	of	of	ADP
inlawrev-2625	587	45	the	the	DET
inlawrev-2625	587	46	partnership	partnership	NOUN
inlawrev-2625	587	47	.	.	PUNCT
inlawrev-2625	588	1	this	this	PRON
inlawrev-2625	588	2	would	would	AUX
inlawrev-2625	588	3	impose	impose	VERB
inlawrev-2625	588	4	a	a	DET
inlawrev-2625	588	5	substantial	substantial	ADJ
inlawrev-2625	588	6	accounting	accounting	NOUN
inlawrev-2625	588	7	and	and	CCONJ
inlawrev-2625	588	8	reporting	reporting	NOUN
inlawrev-2625	588	9	requirement	requirement	NOUN
inlawrev-2625	588	10	upon	upon	SCONJ
inlawrev-2625	588	11	corporate	corporate	ADJ
inlawrev-2625	588	12	partnerships	partnership	NOUN
inlawrev-2625	588	13	and	and	CCONJ
inlawrev-2625	588	14	may	may	AUX
inlawrev-2625	588	15	lead	lead	VERB
inlawrev-2625	588	16	to	to	ADP
inlawrev-2625	588	17	avoidance	avoidance	NOUN
inlawrev-2625	588	18	of	of	ADP
inlawrev-2625	588	19	corporate	corporate	ADJ
inlawrev-2625	588	20	partnership	partnership	NOUN
inlawrev-2625	588	21	structures	structure	NOUN
inlawrev-2625	588	22	similar	similar	ADJ
inlawrev-2625	588	23	to	to	ADP
inlawrev-2625	588	24	that	that	PRON
inlawrev-2625	588	25	experienced	experience	VERB
inlawrev-2625	588	26	under	under	ADP
inlawrev-2625	588	27	the	the	DET
inlawrev-2625	588	28	repealed	repeal	VERB
inlawrev-2625	588	29	law	law	NOUN
inlawrev-2625	588	30	.	.	PUNCT
inlawrev-2625	589	1	in	in	ADP
inlawrev-2625	589	2	many	many	ADJ
inlawrev-2625	589	3	partnerships	partnership	NOUN
inlawrev-2625	589	4	,	,	PUNCT
inlawrev-2625	589	5	it	it	PRON
inlawrev-2625	589	6	may	may	AUX
inlawrev-2625	589	7	be	be	AUX
inlawrev-2625	589	8	impossible	impossible	ADJ
inlawrev-2625	589	9	to	to	PART
inlawrev-2625	589	10	determine	determine	VERB
inlawrev-2625	589	11	the	the	DET
inlawrev-2625	589	12	proportionate	proportionate	ADJ
inlawrev-2625	589	13	share	share	NOUN
inlawrev-2625	589	14	of	of	ADP
inlawrev-2625	589	15	gross	gross	ADJ
inlawrev-2625	589	16	income	income	NOUN
inlawrev-2625	589	17	of	of	ADP
inlawrev-2625	589	18	any	any	DET
inlawrev-2625	589	19	partner	partner	NOUN
inlawrev-2625	589	20	,	,	PUNCT
inlawrev-2625	589	21	particularly	particularly	ADV
inlawrev-2625	589	22	partnership	partnership	NOUN
inlawrev-2625	589	23	agreements	agreement	NOUN
inlawrev-2625	589	24	with	with	ADP
inlawrev-2625	589	25	special	special	ADJ
inlawrev-2625	589	26	allocation	allocation	NOUN
inlawrev-2625	589	27	provisions	provision	NOUN
inlawrev-2625	589	28	.	.	PUNCT
inlawrev-2625	590	1	alternatively	alternatively	ADV
inlawrev-2625	590	2	,	,	PUNCT
inlawrev-2625	590	3	under	under	ADP
inlawrev-2625	590	4	the	the	DET
inlawrev-2625	590	5	"	"	PUNCT
inlawrev-2625	590	6	entity	entity	NOUN
inlawrev-2625	590	7	"	"	PUNCT
inlawrev-2625	590	8	theory	theory	NOUN
inlawrev-2625	590	9	of	of	ADP
inlawrev-2625	590	10	partnerships	partnership	NOUN
inlawrev-2625	590	11	where	where	SCONJ
inlawrev-2625	590	12	the	the	DET
inlawrev-2625	590	13	partnership	partnership	NOUN
inlawrev-2625	590	14	is	be	AUX
inlawrev-2625	590	15	considered	consider	VERB
inlawrev-2625	590	16	a	a	DET
inlawrev-2625	590	17	separate	separate	ADJ
inlawrev-2625	590	18	entity	entity	NOUN
inlawrev-2625	590	19	,	,	PUNCT
inlawrev-2625	590	20	only	only	ADV
inlawrev-2625	590	21	actual	actual	ADJ
inlawrev-2625	590	22	distributions	distribution	NOUN
inlawrev-2625	590	23	by	by	ADP
inlawrev-2625	590	24	the	the	DET
inlawrev-2625	590	25	partnership	partnership	NOUN
inlawrev-2625	590	26	to	to	ADP
inlawrev-2625	590	27	the	the	DET
inlawrev-2625	590	28	corporate	corporate	ADJ
inlawrev-2625	590	29	partner	partner	NOUN
inlawrev-2625	590	30	would	would	AUX
inlawrev-2625	590	31	result	result	VERB
inlawrev-2625	590	32	in	in	ADP
inlawrev-2625	590	33	gross	gross	ADJ
inlawrev-2625	590	34	income	income	NOUN
inlawrev-2625	590	35	tax	tax	NOUN
inlawrev-2625	590	36	liability	liability	NOUN
inlawrev-2625	590	37	.	.	PUNCT
inlawrev-2625	591	1	this	this	PRON
inlawrev-2625	591	2	would	would	AUX
inlawrev-2625	591	3	seem	seem	VERB
inlawrev-2625	591	4	to	to	PART
inlawrev-2625	591	5	reach	reach	VERB
inlawrev-2625	591	6	a	a	DET
inlawrev-2625	591	7	conclusion	conclusion	NOUN
inlawrev-2625	591	8	which	which	PRON
inlawrev-2625	591	9	is	be	AUX
inlawrev-2625	591	10	appropriate	appropriate	ADJ
inlawrev-2625	591	11	given	give	VERB
inlawrev-2625	591	12	the	the	DET
inlawrev-2625	591	13	concept	concept	NOUN
inlawrev-2625	591	14	of	of	ADP
inlawrev-2625	591	15	"	"	PUNCT
inlawrev-2625	591	16	gross	gross	ADJ
inlawrev-2625	591	17	income	income	NOUN
inlawrev-2625	591	18	"	"	PUNCT
inlawrev-2625	591	19	contained	contain	VERB
inlawrev-2625	591	20	in	in	ADP
inlawrev-2625	591	21	indiana	indiana	PROPN
inlawrev-2625	591	22	code	code	PROPN
inlawrev-2625	591	23	section	section	NOUN
inlawrev-2625	591	24	6	6	NUM
inlawrev-2625	591	25	-	-	SYM
inlawrev-2625	591	26	2.1	2.1	NUM
inlawrev-2625	591	27	-	-	PUNCT
inlawrev-2625	591	28	l-2(a	l-2(a	NOUN
inlawrev-2625	591	29	)	)	PUNCT
inlawrev-2625	591	30	which	which	PRON
inlawrev-2625	591	31	imposes	impose	VERB
inlawrev-2625	591	32	gross	gross	ADJ
inlawrev-2625	591	33	income	income	NOUN
inlawrev-2625	591	34	tax	tax	NOUN
inlawrev-2625	591	35	on	on	ADP
inlawrev-2625	591	36	the	the	DET
inlawrev-2625	591	37	"	"	PUNCT
inlawrev-2625	591	38	gross	gross	ADJ
inlawrev-2625	591	39	receipts	receipt	NOUN
inlawrev-2625	591	40	of	of	ADP
inlawrev-2625	591	41	a	a	DET
inlawrev-2625	591	42	taxpayer	taxpayer	NOUN
inlawrev-2625	591	43	.	.	PUNCT
inlawrev-2625	591	44	"	"	PUNCT
inlawrev-2625	592	1	ind	ind	PROPN
inlawrev-2625	592	2	.	.	PUNCT
inlawrev-2625	592	3	code	code	PROPN
inlawrev-2625	592	4	§	§	PROPN
inlawrev-2625	592	5	6	6	NUM
inlawrev-2625	592	6	-	-	SYM
inlawrev-2625	592	7	2.1	2.1	NUM
inlawrev-2625	592	8	-	-	PUNCT
inlawrev-2625	592	9	l-2(a	l-2(a	NOUN
inlawrev-2625	592	10	)	)	PUNCT
inlawrev-2625	592	11	(	(	PUNCT
inlawrev-2625	592	12	supp	supp	PROPN
inlawrev-2625	592	13	.	.	PUNCT
inlawrev-2625	592	14	1984	1984	NUM
inlawrev-2625	592	15	)	)	PUNCT
inlawrev-2625	592	16	.	.	PUNCT
inlawrev-2625	593	1	the	the	DET
inlawrev-2625	593	2	largest	large	ADJ
inlawrev-2625	593	3	and	and	CCONJ
inlawrev-2625	593	4	most	most	ADV
inlawrev-2625	593	5	obvious	obvious	ADJ
inlawrev-2625	593	6	advantage	advantage	NOUN
inlawrev-2625	593	7	to	to	ADP
inlawrev-2625	593	8	this	this	DET
inlawrev-2625	593	9	interpretation	interpretation	NOUN
inlawrev-2625	593	10	is	be	AUX
inlawrev-2625	593	11	that	that	SCONJ
inlawrev-2625	593	12	the	the	DET
inlawrev-2625	593	13	corporate	corporate	ADJ
inlawrev-2625	593	14	partner	partner	NOUN
inlawrev-2625	593	15	would	would	AUX
inlawrev-2625	593	16	be	be	AUX
inlawrev-2625	593	17	taxed	tax	VERB
inlawrev-2625	593	18	on	on	ADP
inlawrev-2625	593	19	the	the	DET
inlawrev-2625	593	20	"	"	PUNCT
inlawrev-2625	593	21	net	net	ADJ
inlawrev-2625	593	22	"	"	PUNCT
inlawrev-2625	593	23	proceeds	proceed	NOUN
inlawrev-2625	593	24	of	of	ADP
inlawrev-2625	593	25	the	the	DET
inlawrev-2625	593	26	partnership	partnership	NOUN
inlawrev-2625	593	27	after	after	ADP
inlawrev-2625	593	28	tax	tax	NOUN
inlawrev-2625	593	29	deductions	deduction	NOUN
inlawrev-2625	593	30	,	,	PUNCT
inlawrev-2625	593	31	a	a	DET
inlawrev-2625	593	32	result	result	NOUN
inlawrev-2625	593	33	which	which	PRON
inlawrev-2625	593	34	would	would	AUX
inlawrev-2625	593	35	not	not	PART
inlawrev-2625	593	36	be	be	AUX
inlawrev-2625	593	37	permitted	permit	VERB
inlawrev-2625	593	38	if	if	SCONJ
inlawrev-2625	593	39	the	the	DET
inlawrev-2625	593	40	corporate	corporate	ADJ
inlawrev-2625	593	41	partner	partner	NOUN
inlawrev-2625	593	42	had	have	AUX
inlawrev-2625	593	43	directly	directly	ADV
inlawrev-2625	593	44	received	receive	VERB
inlawrev-2625	593	45	its	its	PRON
inlawrev-2625	593	46	share	share	NOUN
inlawrev-2625	593	47	of	of	ADP
inlawrev-2625	593	48	the	the	DET
inlawrev-2625	593	49	"	"	PUNCT
inlawrev-2625	593	50	gross	gross	ADJ
inlawrev-2625	593	51	receipts	receipt	NOUN
inlawrev-2625	593	52	"	"	PUNCT
inlawrev-2625	593	53	of	of	ADP
inlawrev-2625	593	54	the	the	DET
inlawrev-2625	593	55	business	business	NOUN
inlawrev-2625	593	56	carried	carry	VERB
inlawrev-2625	593	57	on	on	ADP
inlawrev-2625	593	58	414	414	NUM
inlawrev-2625	593	59	indiana	indiana	PROPN
inlawrev-2625	593	60	law	law	PROPN
inlawrev-2625	593	61	review	review	NOUN
inlawrev-2625	594	1	[	[	X
inlawrev-2625	594	2	vol	vol	NOUN
inlawrev-2625	594	3	.	.	PUNCT
inlawrev-2625	594	4	18:389	18:389	NOUN
inlawrev-2625	594	5	service	service	NOUN
inlawrev-2625	594	6	reclassifying	reclassify	VERB
inlawrev-2625	594	7	these	these	DET
inlawrev-2625	594	8	partnerships	partnership	NOUN
inlawrev-2625	594	9	as	as	ADP
inlawrev-2625	594	10	"	"	PUNCT
inlawrev-2625	594	11	associations	association	NOUN
inlawrev-2625	594	12	"	"	PUNCT
inlawrev-2625	594	13	taxable	taxable	ADJ
inlawrev-2625	594	14	as	as	ADP
inlawrev-2625	594	15	corporations	corporation	NOUN
inlawrev-2625	594	16	not	not	PART
inlawrev-2625	594	17	as	as	ADP
inlawrev-2625	594	18	partnerships	partnership	NOUN
inlawrev-2625	594	19	.	.	PUNCT
inlawrev-2625	595	1	'	'	PUNCT
inlawrev-2625	595	2	^^	^^	SYM
inlawrev-2625	595	3	4	4	X
inlawrev-2625	595	4	.	.	X
inlawrev-2625	595	5	enactment	enactment	NOUN
inlawrev-2625	595	6	of	of	ADP
inlawrev-2625	595	7	a	a	DET
inlawrev-2625	595	8	county	county	NOUN
inlawrev-2625	595	9	option	option	NOUN
inlawrev-2625	595	10	income	income	NOUN
inlawrev-2625	595	11	tax.—as	tax.—as	NOUN
inlawrev-2625	595	12	of	of	ADP
inlawrev-2625	595	13	july	july	PROPN
inlawrev-2625	595	14	1	1	NUM
inlawrev-2625	595	15	,	,	PUNCT
inlawrev-2625	595	16	1984	1984	NUM
inlawrev-2625	595	17	,	,	PUNCT
inlawrev-2625	595	18	public	public	ADJ
inlawrev-2625	595	19	law	law	NOUN
inlawrev-2625	595	20	44'^^	44'^^	PROPN
inlawrev-2625	595	21	permits	permit	VERB
inlawrev-2625	595	22	indiana	indiana	PROPN
inlawrev-2625	595	23	counties	county	NOUN
inlawrev-2625	595	24	to	to	PART
inlawrev-2625	595	25	have	have	VERB
inlawrev-2625	595	26	the	the	DET
inlawrev-2625	595	27	option	option	NOUN
inlawrev-2625	595	28	of	of	ADP
inlawrev-2625	595	29	adopting	adopt	VERB
inlawrev-2625	595	30	either	either	CCONJ
inlawrev-2625	595	31	the	the	DET
inlawrev-2625	595	32	county	county	NOUN
inlawrev-2625	595	33	adjusted	adjust	VERB
inlawrev-2625	595	34	gross	gross	ADJ
inlawrev-2625	595	35	income	income	NOUN
inlawrev-2625	595	36	tax	tax	NOUN
inlawrev-2625	595	37	(	(	PUNCT
inlawrev-2625	595	38	"	"	PUNCT
inlawrev-2625	595	39	cagit	cagit	ADJ
inlawrev-2625	595	40	"	"	PUNCT
inlawrev-2625	595	41	)	)	PUNCT
inlawrev-2625	595	42	or	or	CCONJ
inlawrev-2625	595	43	the	the	DET
inlawrev-2625	595	44	county	county	NOUN
inlawrev-2625	595	45	option	option	NOUN
inlawrev-2625	595	46	income	income	NOUN
inlawrev-2625	595	47	tax	tax	NOUN
inlawrev-2625	595	48	(	(	PUNCT
inlawrev-2625	595	49	"	"	PUNCT
inlawrev-2625	595	50	coit	coit	NOUN
inlawrev-2625	595	51	"	"	PUNCT
inlawrev-2625	595	52	)	)	PUNCT
inlawrev-2625	595	53	,	,	PUNCT
inlawrev-2625	595	54	-but	-but	PUNCT
inlawrev-2625	595	55	not	not	PART
inlawrev-2625	595	56	both	both	PRON
inlawrev-2625	595	57	.	.	PUNCT
inlawrev-2625	596	1	coit	coit	PROPN
inlawrev-2625	596	2	was	be	AUX
inlawrev-2625	596	3	introduced	introduce	VERB
inlawrev-2625	596	4	by	by	ADP
inlawrev-2625	596	5	by	by	ADP
inlawrev-2625	596	6	the	the	DET
inlawrev-2625	596	7	partnership	partnership	NOUN
inlawrev-2625	596	8	.	.	PUNCT
inlawrev-2625	597	1	this	this	PRON
inlawrev-2625	597	2	is	be	AUX
inlawrev-2625	597	3	precisely	precisely	ADV
inlawrev-2625	597	4	the	the	DET
inlawrev-2625	597	5	type	type	NOUN
inlawrev-2625	597	6	of	of	ADP
inlawrev-2625	597	7	avoidance	avoidance	NOUN
inlawrev-2625	597	8	of	of	ADP
inlawrev-2625	597	9	the	the	DET
inlawrev-2625	597	10	gross	gross	ADJ
inlawrev-2625	597	11	income	income	NOUN
inlawrev-2625	597	12	tax	tax	NOUN
inlawrev-2625	597	13	that	that	SCONJ
inlawrev-2625	597	14	the	the	DET
inlawrev-2625	597	15	repealed	repeal	VERB
inlawrev-2625	597	16	provision	provision	NOUN
inlawrev-2625	597	17	relating	relate	VERB
inlawrev-2625	597	18	to	to	ADP
inlawrev-2625	597	19	corporate	corporate	ADJ
inlawrev-2625	597	20	partnerships	partnership	NOUN
inlawrev-2625	597	21	was	be	AUX
inlawrev-2625	597	22	designed	design	VERB
inlawrev-2625	597	23	to	to	PART
inlawrev-2625	597	24	avert	avert	VERB
inlawrev-2625	597	25	.	.	PUNCT
inlawrev-2625	598	1	if	if	SCONJ
inlawrev-2625	598	2	actual	actual	ADJ
inlawrev-2625	598	3	distributions	distribution	NOUN
inlawrev-2625	598	4	to	to	ADP
inlawrev-2625	598	5	the	the	DET
inlawrev-2625	598	6	corporate	corporate	ADJ
inlawrev-2625	598	7	partner	partner	NOUN
inlawrev-2625	598	8	are	be	AUX
inlawrev-2625	598	9	determinative	determinative	ADJ
inlawrev-2625	598	10	as	as	SCONJ
inlawrev-2625	598	11	its	its	PRON
inlawrev-2625	598	12	gross	gross	ADJ
inlawrev-2625	598	13	receipts	receipt	NOUN
inlawrev-2625	598	14	subject	subject	ADJ
inlawrev-2625	598	15	to	to	ADP
inlawrev-2625	598	16	the	the	DET
inlawrev-2625	598	17	gross	gross	ADJ
inlawrev-2625	598	18	income	income	NOUN
inlawrev-2625	598	19	tax	tax	NOUN
inlawrev-2625	598	20	,	,	PUNCT
inlawrev-2625	598	21	this	this	PRON
inlawrev-2625	598	22	will	will	AUX
inlawrev-2625	598	23	provide	provide	VERB
inlawrev-2625	598	24	a	a	DET
inlawrev-2625	598	25	substantial	substantial	ADJ
inlawrev-2625	598	26	opportunity	opportunity	NOUN
inlawrev-2625	598	27	for	for	ADP
inlawrev-2625	598	28	tax	tax	NOUN
inlawrev-2625	598	29	planning	planning	NOUN
inlawrev-2625	598	30	.	.	PUNCT
inlawrev-2625	599	1	arranging	arrange	VERB
inlawrev-2625	599	2	partnership	partnership	NOUN
inlawrev-2625	599	3	distributions	distribution	NOUN
inlawrev-2625	599	4	to	to	PART
inlawrev-2625	599	5	fall	fall	VERB
inlawrev-2625	599	6	in	in	ADP
inlawrev-2625	599	7	particular	particular	ADJ
inlawrev-2625	599	8	years	year	NOUN
inlawrev-2625	599	9	would	would	AUX
inlawrev-2625	599	10	enable	enable	VERB
inlawrev-2625	599	11	corporations	corporation	NOUN
inlawrev-2625	599	12	to	to	PART
inlawrev-2625	599	13	delay	delay	VERB
inlawrev-2625	599	14	gross	gross	ADJ
inlawrev-2625	599	15	income	income	NOUN
inlawrev-2625	599	16	tax	tax	NOUN
inlawrev-2625	599	17	payments	payment	NOUN
inlawrev-2625	599	18	and	and	CCONJ
inlawrev-2625	599	19	diminish	diminish	VERB
inlawrev-2625	599	20	them	they	PRON
inlawrev-2625	599	21	to	to	ADP
inlawrev-2625	599	22	the	the	DET
inlawrev-2625	599	23	extent	extent	NOUN
inlawrev-2625	599	24	distributions	distribution	NOUN
inlawrev-2625	599	25	are	be	AUX
inlawrev-2625	599	26	switched	switch	VERB
inlawrev-2625	599	27	away	away	ADV
inlawrev-2625	599	28	from	from	ADP
inlawrev-2625	599	29	years	year	NOUN
inlawrev-2625	599	30	where	where	SCONJ
inlawrev-2625	599	31	the	the	DET
inlawrev-2625	599	32	gross	gross	ADJ
inlawrev-2625	599	33	income	income	NOUN
inlawrev-2625	599	34	tax	tax	NOUN
inlawrev-2625	599	35	liability	liability	NOUN
inlawrev-2625	599	36	exceeds	exceed	VERB
inlawrev-2625	599	37	the	the	DET
inlawrev-2625	599	38	adjusted	adjust	VERB
inlawrev-2625	599	39	gross	gross	ADJ
inlawrev-2625	599	40	income	income	NOUN
inlawrev-2625	599	41	tax	tax	NOUN
inlawrev-2625	599	42	liability	liability	NOUN
inlawrev-2625	599	43	.	.	PUNCT
inlawrev-2625	600	1	further	far	ADV
inlawrev-2625	600	2	,	,	PUNCT
inlawrev-2625	600	3	the	the	DET
inlawrev-2625	600	4	actual	actual	ADJ
inlawrev-2625	600	5	distributions	distribution	NOUN
inlawrev-2625	600	6	may	may	AUX
inlawrev-2625	600	7	have	have	VERB
inlawrev-2625	600	8	no	no	DET
inlawrev-2625	600	9	relationship	relationship	NOUN
inlawrev-2625	600	10	to	to	ADP
inlawrev-2625	600	11	the	the	DET
inlawrev-2625	600	12	income	income	NOUN
inlawrev-2625	600	13	of	of	ADP
inlawrev-2625	600	14	the	the	DET
inlawrev-2625	600	15	partnership	partnership	NOUN
inlawrev-2625	600	16	for	for	ADP
inlawrev-2625	600	17	the	the	DET
inlawrev-2625	600	18	same	same	ADJ
inlawrev-2625	600	19	taxable	taxable	ADJ
inlawrev-2625	600	20	year	year	NOUN
inlawrev-2625	600	21	.	.	PUNCT
inlawrev-2625	601	1	finally	finally	ADV
inlawrev-2625	601	2	,	,	PUNCT
inlawrev-2625	601	3	the	the	DET
inlawrev-2625	601	4	partnership	partnership	NOUN
inlawrev-2625	601	5	may	may	AUX
inlawrev-2625	601	6	choose	choose	VERB
inlawrev-2625	601	7	not	not	PART
inlawrev-2625	601	8	to	to	PART
inlawrev-2625	601	9	make	make	VERB
inlawrev-2625	601	10	any	any	DET
inlawrev-2625	601	11	distributions	distribution	NOUN
inlawrev-2625	601	12	at	at	ADV
inlawrev-2625	601	13	all	all	ADV
inlawrev-2625	601	14	,	,	PUNCT
inlawrev-2625	601	15	even	even	ADV
inlawrev-2625	601	16	though	though	SCONJ
inlawrev-2625	601	17	it	it	PRON
inlawrev-2625	601	18	is	be	AUX
inlawrev-2625	601	19	generating	generate	VERB
inlawrev-2625	601	20	large	large	ADJ
inlawrev-2625	601	21	amounts	amount	NOUN
inlawrev-2625	601	22	of	of	ADP
inlawrev-2625	601	23	income	income	NOUN
inlawrev-2625	601	24	.	.	PUNCT
inlawrev-2625	602	1	the	the	DET
inlawrev-2625	602	2	most	most	ADV
inlawrev-2625	602	3	flagrant	flagrant	ADJ
inlawrev-2625	602	4	abuses	abuse	NOUN
inlawrev-2625	602	5	of	of	ADP
inlawrev-2625	602	6	any	any	PRON
inlawrev-2625	602	7	of	of	ADP
inlawrev-2625	602	8	these	these	DET
inlawrev-2625	602	9	advantages	advantage	NOUN
inlawrev-2625	602	10	may	may	AUX
inlawrev-2625	602	11	lead	lead	VERB
inlawrev-2625	602	12	to	to	ADP
inlawrev-2625	602	13	attacks	attack	NOUN
inlawrev-2625	602	14	by	by	ADP
inlawrev-2625	602	15	the	the	DET
inlawrev-2625	602	16	indiana	indiana	PROPN
inlawrev-2625	602	17	department	department	PROPN
inlawrev-2625	602	18	of	of	ADP
inlawrev-2625	602	19	revenue	revenue	NOUN
inlawrev-2625	602	20	based	base	VERB
inlawrev-2625	602	21	on	on	ADP
inlawrev-2625	602	22	the	the	DET
inlawrev-2625	602	23	"	"	PUNCT
inlawrev-2625	602	24	substance	substance	NOUN
inlawrev-2625	602	25	over	over	ADP
inlawrev-2625	602	26	form	form	NOUN
inlawrev-2625	602	27	"	"	PUNCT
inlawrev-2625	602	28	argument	argument	NOUN
inlawrev-2625	602	29	.	.	PUNCT
inlawrev-2625	603	1	another	another	DET
inlawrev-2625	603	2	approach	approach	NOUN
inlawrev-2625	603	3	to	to	ADP
inlawrev-2625	603	4	this	this	DET
inlawrev-2625	603	5	problem	problem	NOUN
inlawrev-2625	603	6	is	be	AUX
inlawrev-2625	603	7	to	to	PART
inlawrev-2625	603	8	have	have	VERB
inlawrev-2625	603	9	the	the	DET
inlawrev-2625	603	10	corporation	corporation	NOUN
inlawrev-2625	603	11	report	report	NOUN
inlawrev-2625	603	12	as	as	ADP
inlawrev-2625	603	13	gross	gross	ADJ
inlawrev-2625	603	14	income	income	NOUN
inlawrev-2625	603	15	its	its	PRON
inlawrev-2625	603	16	portion	portion	NOUN
inlawrev-2625	603	17	of	of	ADP
inlawrev-2625	603	18	the	the	DET
inlawrev-2625	603	19	partnership	partnership	NOUN
inlawrev-2625	603	20	net	net	ADJ
inlawrev-2625	603	21	income	income	NOUN
inlawrev-2625	603	22	just	just	ADV
inlawrev-2625	603	23	as	as	SCONJ
inlawrev-2625	603	24	it	it	PRON
inlawrev-2625	603	25	is	be	AUX
inlawrev-2625	603	26	reported	report	VERB
inlawrev-2625	603	27	for	for	ADP
inlawrev-2625	603	28	adjusted	adjust	VERB
inlawrev-2625	603	29	gross	gross	ADJ
inlawrev-2625	603	30	income	income	NOUN
inlawrev-2625	603	31	tax	tax	NOUN
inlawrev-2625	603	32	purposes	purpose	NOUN
inlawrev-2625	603	33	.	.	PUNCT
inlawrev-2625	604	1	this	this	PRON
inlawrev-2625	604	2	would	would	AUX
inlawrev-2625	604	3	be	be	AUX
inlawrev-2625	604	4	the	the	DET
inlawrev-2625	604	5	simplest	simple	ADJ
inlawrev-2625	604	6	answer	answer	NOUN
inlawrev-2625	604	7	to	to	ADP
inlawrev-2625	604	8	the	the	DET
inlawrev-2625	604	9	aforementioned	aforementioned	ADJ
inlawrev-2625	604	10	accounting	accounting	NOUN
inlawrev-2625	604	11	and	and	CCONJ
inlawrev-2625	604	12	timing	time	VERB
inlawrev-2625	604	13	dificulties	dificultie	NOUN
inlawrev-2625	604	14	because	because	SCONJ
inlawrev-2625	604	15	the	the	DET
inlawrev-2625	604	16	same	same	ADJ
inlawrev-2625	604	17	information	information	NOUN
inlawrev-2625	604	18	is	be	AUX
inlawrev-2625	604	19	already	already	ADV
inlawrev-2625	604	20	required	require	VERB
inlawrev-2625	604	21	for	for	ADP
inlawrev-2625	604	22	reporting	report	VERB
inlawrev-2625	604	23	to	to	ADP
inlawrev-2625	604	24	the	the	DET
inlawrev-2625	604	25	corporate	corporate	ADJ
inlawrev-2625	604	26	partner	partner	NOUN
inlawrev-2625	604	27	.	.	PUNCT
inlawrev-2625	605	1	this	this	DET
inlawrev-2625	605	2	approach	approach	NOUN
inlawrev-2625	605	3	would	would	AUX
inlawrev-2625	605	4	also	also	ADV
inlawrev-2625	605	5	minimize	minimize	VERB
inlawrev-2625	605	6	the	the	DET
inlawrev-2625	605	7	opportunity	opportunity	NOUN
inlawrev-2625	605	8	for	for	ADP
inlawrev-2625	605	9	tax	tax	NOUN
inlawrev-2625	605	10	avoidance	avoidance	NOUN
inlawrev-2625	605	11	since	since	SCONJ
inlawrev-2625	605	12	the	the	DET
inlawrev-2625	605	13	income	income	NOUN
inlawrev-2625	605	14	would	would	AUX
inlawrev-2625	605	15	be	be	AUX
inlawrev-2625	605	16	taxed	tax	VERB
inlawrev-2625	605	17	in	in	ADP
inlawrev-2625	605	18	the	the	DET
inlawrev-2625	605	19	same	same	ADJ
inlawrev-2625	605	20	year	year	NOUN
inlawrev-2625	605	21	that	that	PRON
inlawrev-2625	605	22	it	it	PRON
inlawrev-2625	605	23	was	be	AUX
inlawrev-2625	605	24	generated	generate	VERB
inlawrev-2625	605	25	.	.	PUNCT
inlawrev-2625	606	1	unfortunately	unfortunately	ADV
inlawrev-2625	606	2	,	,	PUNCT
inlawrev-2625	606	3	this	this	DET
inlawrev-2625	606	4	approach	approach	NOUN
inlawrev-2625	606	5	completely	completely	ADV
inlawrev-2625	606	6	ignores	ignore	VERB
inlawrev-2625	606	7	the	the	DET
inlawrev-2625	606	8	wording	wording	NOUN
inlawrev-2625	606	9	and	and	CCONJ
inlawrev-2625	606	10	intent	intent	NOUN
inlawrev-2625	606	11	of	of	ADP
inlawrev-2625	606	12	the	the	DET
inlawrev-2625	606	13	gross	gross	ADJ
inlawrev-2625	606	14	income	income	NOUN
inlawrev-2625	606	15	tax	tax	NOUN
inlawrev-2625	606	16	act	act	PROPN
inlawrev-2625	606	17	unless	unless	SCONJ
inlawrev-2625	606	18	a	a	DET
inlawrev-2625	606	19	strained	strained	ADJ
inlawrev-2625	606	20	interpretation	interpretation	NOUN
inlawrev-2625	606	21	of	of	ADP
inlawrev-2625	606	22	the	the	DET
inlawrev-2625	606	23	term	term	NOUN
inlawrev-2625	606	24	"	"	PUNCT
inlawrev-2625	606	25	gross	gross	ADJ
inlawrev-2625	606	26	receipts	receipt	NOUN
inlawrev-2625	606	27	"	"	PUNCT
inlawrev-2625	606	28	is	be	AUX
inlawrev-2625	606	29	accepted	accept	VERB
inlawrev-2625	606	30	.	.	PUNCT
inlawrev-2625	607	1	further	far	ADV
inlawrev-2625	607	2	complicating	complicate	VERB
inlawrev-2625	607	3	this	this	DET
inlawrev-2625	607	4	matter	matter	NOUN
inlawrev-2625	607	5	,	,	PUNCT
inlawrev-2625	607	6	and	and	CCONJ
inlawrev-2625	607	7	of	of	ADP
inlawrev-2625	607	8	no	no	DET
inlawrev-2625	607	9	less	less	ADJ
inlawrev-2625	607	10	importance	importance	NOUN
inlawrev-2625	607	11	,	,	PUNCT
inlawrev-2625	607	12	is	be	AUX
inlawrev-2625	607	13	the	the	DET
inlawrev-2625	607	14	fact	fact	NOUN
inlawrev-2625	607	15	that	that	SCONJ
inlawrev-2625	607	16	the	the	DET
inlawrev-2625	607	17	receipt	receipt	NOUN
inlawrev-2625	607	18	of	of	ADP
inlawrev-2625	607	19	gross	gross	ADJ
inlawrev-2625	607	20	income	income	NOUN
inlawrev-2625	607	21	by	by	ADP
inlawrev-2625	607	22	a	a	DET
inlawrev-2625	607	23	corporation	corporation	NOUN
inlawrev-2625	607	24	is	be	AUX
inlawrev-2625	607	25	taxed	tax	VERB
inlawrev-2625	607	26	at	at	ADP
inlawrev-2625	607	27	two	two	NUM
inlawrev-2625	607	28	substantially	substantially	ADV
inlawrev-2625	607	29	different	different	ADJ
inlawrev-2625	607	30	rates	rate	NOUN
inlawrev-2625	607	31	for	for	ADP
inlawrev-2625	607	32	the	the	DET
inlawrev-2625	607	33	purpose	purpose	NOUN
inlawrev-2625	607	34	of	of	ADP
inlawrev-2625	607	35	the	the	DET
inlawrev-2625	607	36	gross	gross	ADJ
inlawrev-2625	607	37	income	income	NOUN
inlawrev-2625	607	38	tax	tax	NOUN
inlawrev-2625	607	39	.	.	PUNCT
inlawrev-2625	608	1	the	the	DET
inlawrev-2625	608	2	initial	initial	ADJ
inlawrev-2625	608	3	question	question	NOUN
inlawrev-2625	608	4	which	which	PRON
inlawrev-2625	608	5	arises	arise	VERB
inlawrev-2625	608	6	is	be	AUX
inlawrev-2625	608	7	whether	whether	SCONJ
inlawrev-2625	608	8	the	the	DET
inlawrev-2625	608	9	nature	nature	NOUN
inlawrev-2625	608	10	of	of	ADP
inlawrev-2625	608	11	the	the	DET
inlawrev-2625	608	12	activity	activity	NOUN
inlawrev-2625	608	13	for	for	ADP
inlawrev-2625	608	14	purposes	purpose	NOUN
inlawrev-2625	608	15	of	of	ADP
inlawrev-2625	608	16	the	the	DET
inlawrev-2625	608	17	applicable	applicable	ADJ
inlawrev-2625	608	18	tax	tax	NOUN
inlawrev-2625	608	19	rate	rate	NOUN
inlawrev-2625	608	20	will	will	AUX
inlawrev-2625	608	21	be	be	AUX
inlawrev-2625	608	22	set	set	VERB
inlawrev-2625	608	23	at	at	ADP
inlawrev-2625	608	24	the	the	DET
inlawrev-2625	608	25	partnership	partnership	NOUN
inlawrev-2625	608	26	or	or	CCONJ
inlawrev-2625	608	27	corporate	corporate	ADJ
inlawrev-2625	608	28	level	level	NOUN
inlawrev-2625	608	29	,	,	PUNCT
inlawrev-2625	608	30	which	which	PRON
inlawrev-2625	608	31	may	may	AUX
inlawrev-2625	608	32	again	again	ADV
inlawrev-2625	608	33	involve	involve	VERB
inlawrev-2625	608	34	the	the	DET
inlawrev-2625	608	35	application	application	NOUN
inlawrev-2625	608	36	of	of	ADP
inlawrev-2625	608	37	the	the	DET
inlawrev-2625	608	38	"	"	PUNCT
inlawrev-2625	608	39	aggregate	aggregate	NOUN
inlawrev-2625	608	40	"	"	PUNCT
inlawrev-2625	608	41	or	or	CCONJ
inlawrev-2625	608	42	"	"	PUNCT
inlawrev-2625	608	43	entity	entity	NOUN
inlawrev-2625	608	44	"	"	PUNCT
inlawrev-2625	608	45	theory	theory	NOUN
inlawrev-2625	608	46	of	of	ADP
inlawrev-2625	608	47	partnerships	partnership	NOUN
inlawrev-2625	608	48	.	.	PUNCT
inlawrev-2625	609	1	presumably	presumably	ADV
inlawrev-2625	609	2	,	,	PUNCT
inlawrev-2625	609	3	whichever	whichever	DET
inlawrev-2625	609	4	theory	theory	NOUN
inlawrev-2625	609	5	is	be	AUX
inlawrev-2625	609	6	followed	follow	VERB
inlawrev-2625	609	7	will	will	AUX
inlawrev-2625	609	8	be	be	AUX
inlawrev-2625	609	9	the	the	DET
inlawrev-2625	609	10	same	same	ADJ
inlawrev-2625	609	11	theory	theory	NOUN
inlawrev-2625	609	12	that	that	PRON
inlawrev-2625	609	13	is	be	AUX
inlawrev-2625	609	14	folloved	follove	VERB
inlawrev-2625	609	15	for	for	ADP
inlawrev-2625	609	16	purposes	purpose	NOUN
inlawrev-2625	609	17	of	of	ADP
inlawrev-2625	609	18	determining	determine	VERB
inlawrev-2625	609	19	at	at	ADP
inlawrev-2625	609	20	what	what	DET
inlawrev-2625	609	21	level	level	NOUN
inlawrev-2625	609	22	the	the	DET
inlawrev-2625	609	23	gross	gross	ADJ
inlawrev-2625	609	24	receipts	receipt	NOUN
inlawrev-2625	609	25	will	will	AUX
inlawrev-2625	609	26	be	be	AUX
inlawrev-2625	609	27	treated	treat	VERB
inlawrev-2625	609	28	as	as	SCONJ
inlawrev-2625	609	29	received	receive	VERB
inlawrev-2625	609	30	by	by	ADP
inlawrev-2625	609	31	the	the	DET
inlawrev-2625	609	32	corporation	corporation	NOUN
inlawrev-2625	609	33	.	.	PUNCT
inlawrev-2625	610	1	an	an	DET
inlawrev-2625	610	2	application	application	NOUN
inlawrev-2625	610	3	of	of	ADP
inlawrev-2625	610	4	the	the	DET
inlawrev-2625	610	5	statute	statute	NOUN
inlawrev-2625	610	6	would	would	AUX
inlawrev-2625	610	7	again	again	ADV
inlawrev-2625	610	8	seem	seem	VERB
inlawrev-2625	610	9	to	to	PART
inlawrev-2625	610	10	require	require	VERB
inlawrev-2625	610	11	that	that	DET
inlawrev-2625	610	12	actual	actual	ADJ
inlawrev-2625	610	13	receipt	receipt	NOUN
inlawrev-2625	610	14	of	of	ADP
inlawrev-2625	610	15	distributions	distribution	NOUN
inlawrev-2625	610	16	will	will	AUX
inlawrev-2625	610	17	control	control	VERB
inlawrev-2625	610	18	,	,	PUNCT
inlawrev-2625	610	19	which	which	PRON
inlawrev-2625	610	20	will	will	AUX
inlawrev-2625	610	21	make	make	VERB
inlawrev-2625	610	22	it	it	PRON
inlawrev-2625	610	23	nearly	nearly	ADV
inlawrev-2625	610	24	impossible	impossible	ADJ
inlawrev-2625	610	25	to	to	PART
inlawrev-2625	610	26	define	define	VERB
inlawrev-2625	610	27	whether	whether	SCONJ
inlawrev-2625	610	28	a	a	DET
inlawrev-2625	610	29	distribution	distribution	NOUN
inlawrev-2625	610	30	to	to	ADP
inlawrev-2625	610	31	a	a	DET
inlawrev-2625	610	32	partner	partner	NOUN
inlawrev-2625	610	33	should	should	AUX
inlawrev-2625	610	34	be	be	AUX
inlawrev-2625	610	35	taxed	tax	VERB
inlawrev-2625	610	36	at	at	ADP
inlawrev-2625	610	37	the	the	DET
inlawrev-2625	610	38	higher	high	ADJ
inlawrev-2625	610	39	or	or	CCONJ
inlawrev-2625	610	40	lower	low	ADJ
inlawrev-2625	610	41	rate	rate	NOUN
inlawrev-2625	610	42	of	of	ADP
inlawrev-2625	610	43	gross	gross	ADJ
inlawrev-2625	610	44	income	income	NOUN
inlawrev-2625	610	45	tax	tax	NOUN
inlawrev-2625	610	46	.	.	PUNCT
inlawrev-2625	611	1	see	see	VERB
inlawrev-2625	611	2	ind	ind	PROPN
inlawrev-2625	611	3	.	.	PUNCT
inlawrev-2625	612	1	code	code	PROPN
inlawrev-2625	612	2	§	§	PROPN
inlawrev-2625	612	3	§	§	PROPN
inlawrev-2625	612	4	6	6	NUM
inlawrev-2625	612	5	-	-	SYM
inlawrev-2625	612	6	2.1	2.1	NUM
inlawrev-2625	612	7	-	-	PUNCT
inlawrev-2625	612	8	2	2	NUM
inlawrev-2625	612	9	-	-	SYM
inlawrev-2625	612	10	4	4	NUM
inlawrev-2625	612	11	,	,	PUNCT
inlawrev-2625	612	12	-5	-5	ADJ
inlawrev-2625	612	13	(	(	PUNCT
inlawrev-2625	612	14	1982	1982	NUM
inlawrev-2625	612	15	)	)	PUNCT
inlawrev-2625	612	16	.	.	PUNCT
inlawrev-2625	613	1	since	since	SCONJ
inlawrev-2625	613	2	partnership	partnership	NOUN
inlawrev-2625	613	3	gross	gross	ADJ
inlawrev-2625	613	4	receipts	receipt	NOUN
inlawrev-2625	613	5	will	will	AUX
inlawrev-2625	613	6	likely	likely	ADV
inlawrev-2625	613	7	not	not	PART
inlawrev-2625	613	8	be	be	AUX
inlawrev-2625	613	9	in	in	ADP
inlawrev-2625	613	10	the	the	DET
inlawrev-2625	613	11	same	same	ADJ
inlawrev-2625	613	12	amount	amount	NOUN
inlawrev-2625	613	13	and	and	CCONJ
inlawrev-2625	613	14	the	the	DET
inlawrev-2625	613	15	same	same	ADJ
inlawrev-2625	613	16	year	year	NOUN
inlawrev-2625	613	17	as	as	ADP
inlawrev-2625	613	18	any	any	DET
inlawrev-2625	613	19	actual	actual	ADJ
inlawrev-2625	613	20	distributions	distribution	NOUN
inlawrev-2625	613	21	to	to	ADP
inlawrev-2625	613	22	the	the	DET
inlawrev-2625	613	23	corporate	corporate	ADJ
inlawrev-2625	613	24	partner	partner	NOUN
inlawrev-2625	613	25	,	,	PUNCT
inlawrev-2625	613	26	there	there	PRON
inlawrev-2625	613	27	may	may	AUX
inlawrev-2625	613	28	be	be	AUX
inlawrev-2625	613	29	a	a	DET
inlawrev-2625	613	30	requirement	requirement	NOUN
inlawrev-2625	613	31	to	to	PART
inlawrev-2625	613	32	establish	establish	VERB
inlawrev-2625	613	33	a	a	DET
inlawrev-2625	613	34	"	"	PUNCT
inlawrev-2625	613	35	tracing	tracing	NOUN
inlawrev-2625	613	36	"	"	PUNCT
inlawrev-2625	613	37	of	of	ADP
inlawrev-2625	613	38	the	the	DET
inlawrev-2625	613	39	nature	nature	NOUN
inlawrev-2625	613	40	of	of	ADP
inlawrev-2625	613	41	any	any	DET
inlawrev-2625	613	42	distributions	distribution	NOUN
inlawrev-2625	613	43	.	.	PUNCT
inlawrev-2625	614	1	in	in	ADP
inlawrev-2625	614	2	most	most	ADJ
inlawrev-2625	614	3	cases	case	NOUN
inlawrev-2625	614	4	,	,	PUNCT
inlawrev-2625	614	5	this	this	PRON
inlawrev-2625	614	6	would	would	AUX
inlawrev-2625	614	7	be	be	AUX
inlawrev-2625	614	8	an	an	DET
inlawrev-2625	614	9	accounting	accounting	NOUN
inlawrev-2625	614	10	nightmare	nightmare	NOUN
inlawrev-2625	614	11	.	.	PUNCT
inlawrev-2625	615	1	the	the	DET
inlawrev-2625	615	2	lack	lack	NOUN
inlawrev-2625	615	3	of	of	ADP
inlawrev-2625	615	4	segregation	segregation	NOUN
inlawrev-2625	615	5	of	of	ADP
inlawrev-2625	615	6	gross	gross	ADJ
inlawrev-2625	615	7	income	income	NOUN
inlawrev-2625	615	8	between	between	ADP
inlawrev-2625	615	9	the	the	DET
inlawrev-2625	615	10	separate	separate	ADJ
inlawrev-2625	615	11	rates	rate	NOUN
inlawrev-2625	615	12	may	may	AUX
inlawrev-2625	615	13	subject	subject	VERB
inlawrev-2625	615	14	the	the	DET
inlawrev-2625	615	15	taxpayer	taxpayer	NOUN
inlawrev-2625	615	16	to	to	ADP
inlawrev-2625	615	17	the	the	DET
inlawrev-2625	615	18	provisions	provision	NOUN
inlawrev-2625	615	19	of	of	ADP
inlawrev-2625	615	20	indiana	indiana	PROPN
inlawrev-2625	615	21	code	code	PROPN
inlawrev-2625	615	22	section	section	NOUN
inlawrev-2625	615	23	6	6	NUM
inlawrev-2625	615	24	-	-	SYM
inlawrev-2625	615	25	2.1	2.1	NUM
inlawrev-2625	615	26	-	-	PUNCT
inlawrev-2625	615	27	2	2	NUM
inlawrev-2625	615	28	-	-	PUNCT
inlawrev-2625	615	29	7(c	7(c	NUM
inlawrev-2625	615	30	)	)	PUNCT
inlawrev-2625	615	31	which	which	PRON
inlawrev-2625	615	32	provides	provide	VERB
inlawrev-2625	615	33	that	that	SCONJ
inlawrev-2625	615	34	a	a	DET
inlawrev-2625	615	35	taxpayer	taxpayer	NOUN
inlawrev-2625	615	36	who	who	PRON
inlawrev-2625	615	37	fails	fail	VERB
inlawrev-2625	615	38	to	to	PART
inlawrev-2625	615	39	separate	separate	VERB
inlawrev-2625	615	40	his	his	PRON
inlawrev-2625	615	41	gross	gross	ADJ
inlawrev-2625	615	42	income	income	NOUN
inlawrev-2625	615	43	as	as	SCONJ
inlawrev-2625	615	44	required	require	VERB
inlawrev-2625	615	45	will	will	AUX
inlawrev-2625	615	46	have	have	VERB
inlawrev-2625	615	47	his	his	PRON
inlawrev-2625	615	48	"	"	PUNCT
inlawrev-2625	615	49	entire	entire	ADJ
inlawrev-2625	615	50	gross	gross	ADJ
inlawrev-2625	615	51	income	income	NOUN
inlawrev-2625	615	52	"	"	PUNCT
inlawrev-2625	615	53	subject	subject	NOUN
inlawrev-2625	615	54	to	to	ADP
inlawrev-2625	615	55	the	the	DET
inlawrev-2625	615	56	higher	high	ADJ
inlawrev-2625	615	57	rates	rate	NOUN
inlawrev-2625	615	58	.	.	PUNCT
inlawrev-2625	616	1	ind	ind	PROPN
inlawrev-2625	616	2	.	.	PUNCT
inlawrev-2625	617	1	code	code	PROPN
inlawrev-2625	617	2	§	§	PROPN
inlawrev-2625	617	3	6	6	NUM
inlawrev-2625	617	4	-	-	SYM
inlawrev-2625	617	5	2.1	2.1	NUM
inlawrev-2625	617	6	-	-	PUNCT
inlawrev-2625	617	7	l-7(c	l-7(c	NOUN
inlawrev-2625	617	8	)	)	PUNCT
inlawrev-2625	617	9	(	(	PUNCT
inlawrev-2625	617	10	1982	1982	NUM
inlawrev-2625	617	11	)	)	PUNCT
inlawrev-2625	617	12	.	.	PUNCT
inlawrev-2625	618	1	the	the	DET
inlawrev-2625	618	2	indiana	indiana	PROPN
inlawrev-2625	618	3	department	department	PROPN
inlawrev-2625	618	4	of	of	ADP
inlawrev-2625	618	5	revenue	revenue	NOUN
inlawrev-2625	618	6	,	,	PUNCT
inlawrev-2625	618	7	in	in	ADP
inlawrev-2625	618	8	information	information	NOUN
inlawrev-2625	618	9	bulletin	bulletin	NOUN
inlawrev-2625	618	10	number	number	NOUN
inlawrev-2625	618	11	31	31	NUM
inlawrev-2625	618	12	,	,	PUNCT
inlawrev-2625	618	13	dated	date	VERB
inlawrev-2625	618	14	march	march	NOUN
inlawrev-2625	618	15	,	,	PUNCT
inlawrev-2625	618	16	1984	1984	NUM
inlawrev-2625	618	17	,	,	PUNCT
inlawrev-2625	618	18	has	have	AUX
inlawrev-2625	618	19	acknowledged	acknowledge	VERB
inlawrev-2625	618	20	the	the	DET
inlawrev-2625	618	21	elimination	elimination	NOUN
inlawrev-2625	618	22	of	of	ADP
inlawrev-2625	618	23	the	the	DET
inlawrev-2625	618	24	gross	gross	ADJ
inlawrev-2625	618	25	income	income	NOUN
inlawrev-2625	618	26	tax	tax	NOUN
inlawrev-2625	618	27	on	on	ADP
inlawrev-2625	618	28	corporate	corporate	ADJ
inlawrev-2625	618	29	partnerships	partnership	NOUN
inlawrev-2625	618	30	.	.	PUNCT
inlawrev-2625	619	1	it	it	PRON
inlawrev-2625	619	2	does	do	AUX
inlawrev-2625	619	3	not	not	PART
inlawrev-2625	619	4	undertake	undertake	VERB
inlawrev-2625	619	5	to	to	PART
inlawrev-2625	619	6	establish	establish	VERB
inlawrev-2625	619	7	its	its	PRON
inlawrev-2625	619	8	interpretation	interpretation	NOUN
inlawrev-2625	619	9	of	of	ADP
inlawrev-2625	619	10	the	the	DET
inlawrev-2625	619	11	proper	proper	ADJ
inlawrev-2625	619	12	application	application	NOUN
inlawrev-2625	619	13	of	of	ADP
inlawrev-2625	619	14	gross	gross	ADJ
inlawrev-2625	619	15	income	income	NOUN
inlawrev-2625	619	16	tax	tax	NOUN
inlawrev-2625	619	17	to	to	ADP
inlawrev-2625	619	18	corporate	corporate	ADJ
inlawrev-2625	619	19	partners	partner	NOUN
inlawrev-2625	619	20	.	.	PUNCT
inlawrev-2625	620	1	hopefully	hopefully	ADV
inlawrev-2625	620	2	,	,	PUNCT
inlawrev-2625	620	3	additional	additional	ADJ
inlawrev-2625	620	4	guidance	guidance	NOUN
inlawrev-2625	620	5	will	will	AUX
inlawrev-2625	620	6	be	be	AUX
inlawrev-2625	620	7	forthcoming	forthcoming	ADJ
inlawrev-2625	620	8	on	on	ADP
inlawrev-2625	620	9	this	this	DET
inlawrev-2625	620	10	question	question	NOUN
inlawrev-2625	620	11	.	.	PUNCT
inlawrev-2625	620	12	''	''	PUNCT
inlawrev-2625	621	1	"	"	PUNCT
inlawrev-2625	621	2	•see	•see	NOUN
inlawrev-2625	621	3	treas	trea	NOUN
inlawrev-2625	621	4	.	.	PUNCT
inlawrev-2625	622	1	reg	reg	PROPN
inlawrev-2625	622	2	.	.	PUNCT
inlawrev-2625	623	1	§	§	PROPN
inlawrev-2625	623	2	301.7701	301.7701	NUM
inlawrev-2625	623	3	-	-	SYM
inlawrev-2625	623	4	2	2	NUM
inlawrev-2625	623	5	(	(	PUNCT
inlawrev-2625	623	6	1983	1983	NUM
inlawrev-2625	623	7	)	)	PUNCT
inlawrev-2625	623	8	;	;	PUNCT
inlawrev-2625	623	9	see	see	VERB
inlawrev-2625	623	10	also	also	ADV
inlawrev-2625	623	11	rev	rev	VERB
inlawrev-2625	623	12	.	.	PROPN
inlawrev-2625	623	13	proc	proc	PROPN
inlawrev-2625	623	14	.	.	PUNCT
inlawrev-2625	624	1	74	74	NUM
inlawrev-2625	624	2	-	-	SYM
inlawrev-2625	624	3	17	17	NUM
inlawrev-2625	624	4	,	,	PUNCT
inlawrev-2625	624	5	1974	1974	NUM
inlawrev-2625	624	6	-	-	SYM
inlawrev-2625	624	7	1	1	NUM
inlawrev-2625	624	8	c.b	c.b	PROPN
inlawrev-2625	624	9	.	.	PROPN
inlawrev-2625	624	10	438	438	NUM
inlawrev-2625	624	11	,	,	PUNCT
inlawrev-2625	624	12	as	as	SCONJ
inlawrev-2625	624	13	modified	modify	VERB
inlawrev-2625	624	14	for	for	ADP
inlawrev-2625	624	15	the	the	DET
inlawrev-2625	624	16	requirements	requirement	NOUN
inlawrev-2625	624	17	for	for	ADP
inlawrev-2625	624	18	obtaining	obtain	VERB
inlawrev-2625	624	19	an	an	DET
inlawrev-2625	624	20	advance	advance	ADJ
inlawrev-2625	624	21	private	private	ADJ
inlawrev-2625	624	22	letter	letter	NOUN
inlawrev-2625	624	23	ruling	ruling	NOUN
inlawrev-2625	624	24	.	.	PUNCT
inlawrev-2625	625	1	'	'	PUNCT
inlawrev-2625	625	2	"	"	PUNCT
inlawrev-2625	625	3	act	act	NOUN
inlawrev-2625	625	4	of	of	ADP
inlawrev-2625	625	5	mar	mar	PROPN
inlawrev-2625	625	6	.	.	PROPN
inlawrev-2625	625	7	7	7	NUM
inlawrev-2625	625	8	,	,	PUNCT
inlawrev-2625	625	9	1984	1984	NUM
inlawrev-2625	625	10	,	,	PUNCT
inlawrev-2625	625	11	pub	pub	NOUN
inlawrev-2625	625	12	.	.	PUNCT
inlawrev-2625	626	1	l.	l.	PROPN
inlawrev-2625	626	2	no	no	INTJ
inlawrev-2625	626	3	.	.	PROPN
inlawrev-2625	627	1	44	44	NUM
inlawrev-2625	627	2	-	-	SYM
inlawrev-2625	627	3	1984	1984	NUM
inlawrev-2625	627	4	,	,	PUNCT
inlawrev-2625	627	5	1984	1984	NUM
inlawrev-2625	627	6	ind	ind	NOUN
inlawrev-2625	627	7	.	.	PUNCT
inlawrev-2625	628	1	acts	act	VERB
inlawrev-2625	628	2	563	563	NUM
inlawrev-2625	628	3	.	.	PUNCT
inlawrev-2625	629	1	1985	1985	NUM
inlawrev-2625	629	2	]	]	PUNCT
inlawrev-2625	629	3	survey	survey	NOUN
inlawrev-2625	629	4	—	—	PUNCT
inlawrev-2625	629	5	taxation	taxation	NOUN
inlawrev-2625	629	6	415	415	NUM
inlawrev-2625	629	7	this	this	DET
inlawrev-2625	629	8	new	new	ADJ
inlawrev-2625	629	9	law	law	NOUN
inlawrev-2625	629	10	and	and	CCONJ
inlawrev-2625	629	11	permits	permit	VERB
inlawrev-2625	629	12	adopting	adopt	VERB
inlawrev-2625	629	13	counties	county	NOUN
inlawrev-2625	629	14	to	to	ADP
inlawrev-2625	629	15	initially	initially	ADV
inlawrev-2625	629	16	tax	tax	PROPN
inlawrev-2625	629	17	county	county	NOUN
inlawrev-2625	629	18	taxpayers	taxpayer	NOUN
inlawrev-2625	629	19	at	at	ADP
inlawrev-2625	629	20	a	a	DET
inlawrev-2625	629	21	rate	rate	NOUN
inlawrev-2625	629	22	of	of	ADP
inlawrev-2625	629	23	.2	.2	NUM
inlawrev-2625	629	24	%	%	NOUN
inlawrev-2625	629	25	on	on	ADP
inlawrev-2625	629	26	their	their	PRON
inlawrev-2625	629	27	indiana	indiana	NOUN
inlawrev-2625	629	28	adjusted	adjust	VERB
inlawrev-2625	629	29	gross	gross	ADJ
inlawrev-2625	629	30	income	income	NOUN
inlawrev-2625	629	31	.	.	PUNCT
inlawrev-2625	630	1	a	a	DET
inlawrev-2625	630	2	"	"	PUNCT
inlawrev-2625	630	3	county	county	NOUN
inlawrev-2625	630	4	taxpayer	taxpayer	NOUN
inlawrev-2625	630	5	"	"	PUNCT
inlawrev-2625	630	6	includes	include	VERB
inlawrev-2625	630	7	a	a	DET
inlawrev-2625	630	8	resident	resident	NOUN
inlawrev-2625	630	9	of	of	ADP
inlawrev-2625	630	10	that	that	DET
inlawrev-2625	630	11	county	county	NOUN
inlawrev-2625	630	12	on	on	ADP
inlawrev-2625	630	13	january	january	PROPN
inlawrev-2625	630	14	1	1	NUM
inlawrev-2625	630	15	of	of	ADP
inlawrev-2625	630	16	the	the	DET
inlawrev-2625	630	17	applicable	applicable	ADJ
inlawrev-2625	630	18	calendar	calendar	NOUN
inlawrev-2625	630	19	year	year	NOUN
inlawrev-2625	630	20	or	or	CCONJ
inlawrev-2625	630	21	a	a	DET
inlawrev-2625	630	22	person	person	NOUN
inlawrev-2625	630	23	maintaining	maintain	VERB
inlawrev-2625	630	24	his	his	PRON
inlawrev-2625	630	25	principal	principal	ADJ
inlawrev-2625	630	26	place	place	NOUN
inlawrev-2625	630	27	of	of	ADP
inlawrev-2625	630	28	business	business	NOUN
inlawrev-2625	630	29	or	or	CCONJ
inlawrev-2625	630	30	employment	employment	NOUN
inlawrev-2625	630	31	in	in	ADP
inlawrev-2625	630	32	that	that	DET
inlawrev-2625	630	33	county	county	NOUN
inlawrev-2625	630	34	on	on	ADP
inlawrev-2625	630	35	january	january	PROPN
inlawrev-2625	630	36	1	1	NUM
inlawrev-2625	630	37	of	of	ADP
inlawrev-2625	630	38	the	the	DET
inlawrev-2625	630	39	applicable	applicable	ADJ
inlawrev-2625	630	40	year	year	NOUN
inlawrev-2625	630	41	and	and	CCONJ
inlawrev-2625	630	42	not	not	PART
inlawrev-2625	630	43	residing	reside	VERB
inlawrev-2625	630	44	on	on	ADP
inlawrev-2625	630	45	that	that	DET
inlawrev-2625	630	46	same	same	ADJ
inlawrev-2625	630	47	date	date	NOUN
inlawrev-2625	630	48	in	in	ADP
inlawrev-2625	630	49	a	a	DET
inlawrev-2625	630	50	county	county	NOUN
inlawrev-2625	630	51	in	in	ADP
inlawrev-2625	630	52	which	which	PRON
inlawrev-2625	630	53	coit	coit	NOUN
inlawrev-2625	630	54	or	or	CCONJ
inlawrev-2625	630	55	cagit	cagit	NOUN
inlawrev-2625	630	56	is	be	AUX
inlawrev-2625	630	57	in	in	ADP
inlawrev-2625	630	58	effect	effect	NOUN
inlawrev-2625	630	59	.	.	PUNCT
inlawrev-2625	631	1	'	'	PUNCT
inlawrev-2625	631	2	^	^	NUM
inlawrev-2625	631	3	«	«	PUNCT
inlawrev-2625	631	4	coit	coit	NOUN
inlawrev-2625	631	5	may	may	AUX
inlawrev-2625	631	6	be	be	AUX
inlawrev-2625	631	7	initially	initially	ADV
inlawrev-2625	631	8	adopted	adopt	VERB
inlawrev-2625	631	9	at	at	ADP
inlawrev-2625	631	10	a	a	DET
inlawrev-2625	631	11	rate	rate	NOUN
inlawrev-2625	631	12	of	of	ADP
inlawrev-2625	631	13	.2	.2	NUM
inlawrev-2625	631	14	%	%	NOUN
inlawrev-2625	631	15	on	on	ADP
inlawrev-2625	631	16	resident	resident	ADJ
inlawrev-2625	631	17	county	county	NOUN
inlawrev-2625	631	18	taxpayers	taxpayer	NOUN
inlawrev-2625	631	19	,	,	PUNCT
inlawrev-2625	631	20	automatically	automatically	ADV
inlawrev-2625	631	21	rising	rise	VERB
inlawrev-2625	631	22	.\%	.\%	NOUN
inlawrev-2625	631	23	each	each	DET
inlawrev-2625	631	24	year	year	NOUN
inlawrev-2625	631	25	until	until	SCONJ
inlawrev-2625	631	26	it	it	PRON
inlawrev-2625	631	27	reaches	reach	VERB
inlawrev-2625	631	28	a	a	DET
inlawrev-2625	631	29	maximum	maximum	NOUN
inlawrev-2625	631	30	of	of	ADP
inlawrev-2625	631	31	.6%.'^^	.6%.'^^	PROPN
inlawrev-2625	632	1	after	after	SCONJ
inlawrev-2625	632	2	the	the	DET
inlawrev-2625	632	3	rate	rate	NOUN
inlawrev-2625	632	4	has	have	AUX
inlawrev-2625	632	5	reached	reach	VERB
inlawrev-2625	632	6	the	the	DET
inlawrev-2625	632	7	.6	.6	NUM
inlawrev-2625	632	8	%	%	NOUN
inlawrev-2625	632	9	level	level	NOUN
inlawrev-2625	632	10	,	,	PUNCT
inlawrev-2625	632	11	the	the	DET
inlawrev-2625	632	12	county	county	NOUN
inlawrev-2625	632	13	may	may	AUX
inlawrev-2625	632	14	act	act	VERB
inlawrev-2625	632	15	to	to	PART
inlawrev-2625	632	16	increase	increase	VERB
inlawrev-2625	632	17	coit	coit	NOUN
inlawrev-2625	632	18	by	by	ADP
inlawrev-2625	632	19	no	no	DET
inlawrev-2625	632	20	more	more	ADJ
inlawrev-2625	632	21	than	than	ADP
inlawrev-2625	632	22	.1	.1	NUM
inlawrev-2625	632	23	%	%	NOUN
inlawrev-2625	632	24	each	each	DET
inlawrev-2625	632	25	year	year	NOUN
inlawrev-2625	632	26	until	until	SCONJ
inlawrev-2625	632	27	it	it	PRON
inlawrev-2625	632	28	reaches	reach	VERB
inlawrev-2625	632	29	a	a	DET
inlawrev-2625	632	30	maximum	maximum	NOUN
inlawrev-2625	632	31	of	of	ADP
inlawrev-2625	632	32	1%.'^	1%.'^	NUM
inlawrev-2625	632	33	°	°	NOUN
inlawrev-2625	632	34	when	when	SCONJ
inlawrev-2625	632	35	coit	coit	PROPN
inlawrev-2625	632	36	applies	apply	VERB
inlawrev-2625	632	37	to	to	PART
inlawrev-2625	632	38	nonresident	nonresident	VERB
inlawrev-2625	632	39	taxpayers	taxpayer	NOUN
inlawrev-2625	632	40	of	of	ADP
inlawrev-2625	632	41	a	a	DET
inlawrev-2625	632	42	county	county	NOUN
inlawrev-2625	632	43	,	,	PUNCT
inlawrev-2625	632	44	the	the	DET
inlawrev-2625	632	45	rate	rate	NOUN
inlawrev-2625	632	46	will	will	AUX
inlawrev-2625	632	47	at	at	ADP
inlawrev-2625	632	48	all	all	DET
inlawrev-2625	632	49	times	time	NOUN
inlawrev-2625	632	50	be	be	AUX
inlawrev-2625	632	51	one	one	NUM
inlawrev-2625	632	52	-	-	PUNCT
inlawrev-2625	632	53	fourth	fourth	NOUN
inlawrev-2625	632	54	of	of	ADP
inlawrev-2625	632	55	the	the	DET
inlawrev-2625	632	56	tax	tax	NOUN
inlawrev-2625	632	57	rate	rate	NOUN
inlawrev-2625	632	58	imposed	impose	VERB
inlawrev-2625	632	59	upon	upon	SCONJ
inlawrev-2625	632	60	the	the	DET
inlawrev-2625	632	61	resident	resident	PROPN
inlawrev-2625	632	62	county	county	NOUN
inlawrev-2625	632	63	taxpayers	taxpayer	NOUN
inlawrev-2625	632	64	.	.	PUNCT
inlawrev-2625	633	1	•^^	•^^	NOUN
inlawrev-2625	633	2	g.	g.	PROPN
inlawrev-2625	633	3	unitary	unitary	ADJ
inlawrev-2625	633	4	taxation	taxation	NOUN
inlawrev-2625	633	5	last	last	ADJ
inlawrev-2625	633	6	year	year	NOUN
inlawrev-2625	633	7	's	's	PART
inlawrev-2625	633	8	survey	survey	NOUN
inlawrev-2625	633	9	article	article	NOUN
inlawrev-2625	633	10	on	on	ADP
inlawrev-2625	633	11	taxation	taxation	NOUN
inlawrev-2625	633	12	'	'	PUNCT
inlawrev-2625	633	13	^^	^^	PUNCT
inlawrev-2625	633	14	reported	report	VERB
inlawrev-2625	633	15	the	the	DET
inlawrev-2625	633	16	united	united	PROPN
inlawrev-2625	633	17	states	states	PROPN
inlawrev-2625	633	18	supreme	supreme	PROPN
inlawrev-2625	633	19	court	court	PROPN
inlawrev-2625	633	20	decision	decision	NOUN
inlawrev-2625	633	21	in	in	ADP
inlawrev-2625	633	22	container	container	PROPN
inlawrev-2625	633	23	corp	corp	PROPN
inlawrev-2625	633	24	.	.	PROPN
inlawrev-2625	633	25	of	of	ADP
inlawrev-2625	633	26	america	america	PROPN
inlawrev-2625	633	27	v.	v.	ADP
inlawrev-2625	633	28	franchise	franchise	PROPN
inlawrev-2625	633	29	tax	tax	PROPN
inlawrev-2625	633	30	board	board	NOUN
inlawrev-2625	633	31	.	.	PUNCT
inlawrev-2625	634	1	^^^	^^^	PROPN
inlawrev-2625	634	2	in	in	ADP
inlawrev-2625	634	3	container	container	NOUN
inlawrev-2625	634	4	,	,	PUNCT
inlawrev-2625	634	5	the	the	DET
inlawrev-2625	634	6	supreme	supreme	PROPN
inlawrev-2625	634	7	court	court	PROPN
inlawrev-2625	634	8	gave	give	VERB
inlawrev-2625	634	9	state	state	NOUN
inlawrev-2625	634	10	courts	court	NOUN
inlawrev-2625	634	11	broad	broad	ADJ
inlawrev-2625	634	12	authority	authority	NOUN
inlawrev-2625	634	13	to	to	PART
inlawrev-2625	634	14	determine	determine	VERB
inlawrev-2625	634	15	whether	whether	SCONJ
inlawrev-2625	634	16	or	or	CCONJ
inlawrev-2625	634	17	not	not	PART
inlawrev-2625	634	18	the	the	DET
inlawrev-2625	634	19	income	income	NOUN
inlawrev-2625	634	20	of	of	ADP
inlawrev-2625	634	21	corporations	corporation	NOUN
inlawrev-2625	634	22	related	relate	VERB
inlawrev-2625	634	23	to	to	ADP
inlawrev-2625	634	24	a	a	DET
inlawrev-2625	634	25	corporation	corporation	NOUN
inlawrev-2625	634	26	doing	do	VERB
inlawrev-2625	634	27	business	business	NOUN
inlawrev-2625	634	28	in	in	ADP
inlawrev-2625	634	29	their	their	PRON
inlawrev-2625	634	30	state	state	NOUN
inlawrev-2625	634	31	was	be	AUX
inlawrev-2625	634	32	part	part	NOUN
inlawrev-2625	634	33	of	of	ADP
inlawrev-2625	634	34	a	a	DET
inlawrev-2625	634	35	"	"	PUNCT
inlawrev-2625	634	36	unitary	unitary	ADJ
inlawrev-2625	634	37	business	business	NOUN
inlawrev-2625	634	38	"	"	PUNCT
inlawrev-2625	634	39	and	and	CCONJ
inlawrev-2625	634	40	thus	thus	ADV
inlawrev-2625	634	41	subject	subject	ADJ
inlawrev-2625	634	42	to	to	ADP
inlawrev-2625	634	43	taxation	taxation	NOUN
inlawrev-2625	634	44	in	in	ADP
inlawrev-2625	634	45	their	their	PRON
inlawrev-2625	634	46	state	state	NOUN
inlawrev-2625	634	47	based	base	VERB
inlawrev-2625	634	48	on	on	ADP
inlawrev-2625	634	49	the	the	DET
inlawrev-2625	634	50	state	state	NOUN
inlawrev-2625	634	51	's	's	PART
inlawrev-2625	634	52	apportionment	apportionment	ADJ
inlawrev-2625	634	53	laws	law	NOUN
inlawrev-2625	634	54	.	.	PUNCT
inlawrev-2625	635	1	the	the	DET
inlawrev-2625	635	2	state	state	NOUN
inlawrev-2625	635	3	of	of	ADP
inlawrev-2625	635	4	indiana	indiana	PROPN
inlawrev-2625	635	5	's	's	PART
inlawrev-2625	635	6	application	application	NOUN
inlawrev-2625	635	7	of	of	ADP
inlawrev-2625	635	8	container	container	NOUN
inlawrev-2625	635	9	was	be	AUX
inlawrev-2625	635	10	set	set	VERB
inlawrev-2625	635	11	forth	forth	ADV
inlawrev-2625	635	12	in	in	ADP
inlawrev-2625	635	13	commissioner	commissioner	NOUN
inlawrev-2625	635	14	's	's	PART
inlawrev-2625	635	15	directive	directive	NOUN
inlawrev-2625	635	16	#	#	SYM
inlawrev-2625	635	17	10	10	NUM
inlawrev-2625	635	18	.	.	PUNCT
inlawrev-2625	636	1	'	'	PUNCT
inlawrev-2625	636	2	^"^	^"^	X
inlawrev-2625	636	3	directive	directive	ADJ
inlawrev-2625	636	4	number	number	NOUN
inlawrev-2625	636	5	10	10	NUM
inlawrev-2625	636	6	indicates	indicate	VERB
inlawrev-2625	636	7	that	that	SCONJ
inlawrev-2625	636	8	the	the	DET
inlawrev-2625	636	9	department	department	NOUN
inlawrev-2625	636	10	of	of	ADP
inlawrev-2625	636	11	revenue	revenue	NOUN
inlawrev-2625	636	12	will	will	AUX
inlawrev-2625	636	13	not	not	PART
inlawrev-2625	636	14	use	use	VERB
inlawrev-2625	636	15	combined	combined	ADJ
inlawrev-2625	636	16	income	income	NOUN
inlawrev-2625	636	17	tax	tax	NOUN
inlawrev-2625	636	18	reporting	reporting	NOUN
inlawrev-2625	636	19	under	under	ADP
inlawrev-2625	636	20	the	the	DET
inlawrev-2625	636	21	"	"	PUNCT
inlawrev-2625	636	22	unitary	unitary	ADJ
inlawrev-2625	636	23	business	business	NOUN
inlawrev-2625	636	24	"	"	PUNCT
inlawrev-2625	636	25	concept	concept	NOUN
inlawrev-2625	636	26	as	as	ADP
inlawrev-2625	636	27	a	a	DET
inlawrev-2625	636	28	means	means	NOUN
inlawrev-2625	636	29	to	to	PART
inlawrev-2625	636	30	assess	assess	VERB
inlawrev-2625	636	31	additional	additional	ADJ
inlawrev-2625	636	32	tax	tax	NOUN
inlawrev-2625	636	33	,	,	PUNCT
inlawrev-2625	636	34	but	but	CCONJ
inlawrev-2625	636	35	will	will	AUX
inlawrev-2625	636	36	only	only	ADV
inlawrev-2625	636	37	use	use	VERB
inlawrev-2625	636	38	this	this	PRON
inlawrev-2625	636	39	for	for	ADP
inlawrev-2625	636	40	the	the	DET
inlawrev-2625	636	41	fair	fair	ADJ
inlawrev-2625	636	42	reporting	reporting	NOUN
inlawrev-2625	636	43	and	and	CCONJ
inlawrev-2625	636	44	reflection	reflection	NOUN
inlawrev-2625	636	45	of	of	ADP
inlawrev-2625	636	46	income	income	NOUN
inlawrev-2625	636	47	attributable	attributable	ADJ
inlawrev-2625	636	48	to	to	ADP
inlawrev-2625	636	49	indiana	indiana	PROPN
inlawrev-2625	636	50	when	when	SCONJ
inlawrev-2625	636	51	the	the	DET
inlawrev-2625	636	52	standard	standard	ADJ
inlawrev-2625	636	53	three	three	NUM
inlawrev-2625	636	54	factor	factor	NOUN
inlawrev-2625	636	55	formula	formula	NOUN
inlawrev-2625	636	56	clearly	clearly	ADV
inlawrev-2625	636	57	does	do	AUX
inlawrev-2625	636	58	not	not	PART
inlawrev-2625	636	59	fairly	fairly	ADV
inlawrev-2625	636	60	reflect	reflect	VERB
inlawrev-2625	636	61	income	income	NOUN
inlawrev-2625	636	62	.	.	PUNCT
inlawrev-2625	637	1	a	a	DET
inlawrev-2625	637	2	special	special	ADJ
inlawrev-2625	637	3	point	point	NOUN
inlawrev-2625	637	4	is	be	AUX
inlawrev-2625	637	5	made	make	VERB
inlawrev-2625	637	6	that	that	SCONJ
inlawrev-2625	637	7	indiana	indiana	PROPN
inlawrev-2625	637	8	should	should	AUX
inlawrev-2625	637	9	not	not	PART
inlawrev-2625	637	10	be	be	AUX
inlawrev-2625	637	11	characterized	characterize	VERB
inlawrev-2625	637	12	as	as	ADP
inlawrev-2625	637	13	a	a	DET
inlawrev-2625	637	14	"	"	PUNCT
inlawrev-2625	637	15	unitary	unitary	ADJ
inlawrev-2625	637	16	state	state	NOUN
inlawrev-2625	637	17	.	.	PUNCT
inlawrev-2625	637	18	"	"	PUNCT
inlawrev-2625	638	1	in	in	ADP
inlawrev-2625	638	2	support	support	NOUN
inlawrev-2625	638	3	of	of	ADP
inlawrev-2625	638	4	this	this	DET
inlawrev-2625	638	5	contention	contention	NOUN
inlawrev-2625	638	6	,	,	PUNCT
inlawrev-2625	638	7	the	the	DET
inlawrev-2625	638	8	department	department	NOUN
inlawrev-2625	638	9	of	of	ADP
inlawrev-2625	638	10	revenue	revenue	NOUN
inlawrev-2625	638	11	indicates	indicate	VERB
inlawrev-2625	638	12	that	that	SCONJ
inlawrev-2625	638	13	approximately	approximately	ADV
inlawrev-2625	638	14	eighty	eighty	NUM
inlawrev-2625	638	15	taxpayers	taxpayer	NOUN
inlawrev-2625	638	16	are	be	AUX
inlawrev-2625	638	17	filing	file	VERB
inlawrev-2625	638	18	combined	combine	VERB
inlawrev-2625	638	19	indiana	indiana	PROPN
inlawrev-2625	638	20	adjusted	adjust	VERB
inlawrev-2625	638	21	gross	gross	ADJ
inlawrev-2625	638	22	income	income	NOUN
inlawrev-2625	638	23	tax	tax	NOUN
inlawrev-2625	638	24	and	and	CCONJ
inlawrev-2625	638	25	supplemental	supplemental	ADJ
inlawrev-2625	638	26	net	net	ADJ
inlawrev-2625	638	27	income	income	NOUN
inlawrev-2625	638	28	tax	tax	NOUN
inlawrev-2625	638	29	returns	return	NOUN
inlawrev-2625	638	30	as	as	ADP
inlawrev-2625	638	31	unitary	unitary	ADJ
inlawrev-2625	638	32	business	business	NOUN
inlawrev-2625	638	33	eatities	eatitie	NOUN
inlawrev-2625	638	34	.	.	PUNCT
inlawrev-2625	639	1	it	it	PRON
inlawrev-2625	639	2	is	be	AUX
inlawrev-2625	639	3	indicated	indicate	VERB
inlawrev-2625	639	4	that	that	SCONJ
inlawrev-2625	639	5	many	many	ADJ
inlawrev-2625	639	6	of	of	ADP
inlawrev-2625	639	7	these	these	PRON
inlawrev-2625	639	8	are	be	AUX
inlawrev-2625	639	9	filing	file	VERB
inlawrev-2625	639	10	as	as	ADP
inlawrev-2625	639	11	unitary	unitary	ADJ
inlawrev-2625	639	12	businesses	business	NOUN
inlawrev-2625	640	1	due	due	ADJ
inlawrev-2625	640	2	''	''	PUNCT
inlawrev-2625	640	3	«	«	PUNCT
inlawrev-2625	640	4	lnd	lnd	PROPN
inlawrev-2625	640	5	.	.	PUNCT
inlawrev-2625	640	6	code	code	PROPN
inlawrev-2625	640	7	§	§	PROPN
inlawrev-2625	640	8	6	6	NUM
inlawrev-2625	640	9	-	-	SYM
inlawrev-2625	640	10	3.5	3.5	NUM
inlawrev-2625	640	11	-	-	PUNCT
inlawrev-2625	640	12	6	6	NUM
inlawrev-2625	640	13	-	-	SYM
inlawrev-2625	640	14	1	1	NUM
inlawrev-2625	640	15	(	(	PUNCT
inlawrev-2625	640	16	supp	supp	PROPN
inlawrev-2625	640	17	.	.	PUNCT
inlawrev-2625	640	18	1984	1984	NUM
inlawrev-2625	640	19	)	)	PUNCT
inlawrev-2625	640	20	.	.	PUNCT
inlawrev-2625	641	1	'	'	PUNCT
inlawrev-2625	641	2	"	"	PUNCT
inlawrev-2625	641	3	"	"	PUNCT
inlawrev-2625	641	4	i	i	PRON
inlawrev-2625	641	5	d.	d.	PROPN
inlawrev-2625	641	6	§	§	PROPN
inlawrev-2625	641	7	6	6	NUM
inlawrev-2625	641	8	-	-	SYM
inlawrev-2625	641	9	3.5	3.5	NUM
inlawrev-2625	641	10	-	-	PUNCT
inlawrev-2625	641	11	6	6	NUM
inlawrev-2625	641	12	-	-	PUNCT
inlawrev-2625	641	13	8(b	8(b	NUM
inlawrev-2625	641	14	)	)	PUNCT
inlawrev-2625	641	15	,	,	PUNCT
inlawrev-2625	641	16	(	(	PUNCT
inlawrev-2625	641	17	d	d	NOUN
inlawrev-2625	641	18	)	)	PUNCT
inlawrev-2625	641	19	.	.	PUNCT
inlawrev-2625	641	20	'	'	PUNCT
inlawrev-2625	642	1	«	«	PUNCT
inlawrev-2625	642	2	°	°	ADP
inlawrev-2625	642	3	m	m	PROPN
inlawrev-2625	642	4	§	§	ADJ
inlawrev-2625	642	5	6	6	NUM
inlawrev-2625	642	6	-	-	SYM
inlawrev-2625	642	7	3.5	3.5	NUM
inlawrev-2625	642	8	-	-	PUNCT
inlawrev-2625	642	9	6	6	NUM
inlawrev-2625	642	10	-	-	NUM
inlawrev-2625	642	11	9(a	9(a	NUM
inlawrev-2625	642	12	)	)	PUNCT
inlawrev-2625	642	13	.	.	PUNCT
inlawrev-2625	642	14	''	''	PUNCT
inlawrev-2625	643	1	'	'	PUNCT
inlawrev-2625	643	2	i	i	PRON
inlawrev-2625	643	3	d.	d.	PROPN
inlawrev-2625	643	4	§	§	PROPN
inlawrev-2625	643	5	6	6	NUM
inlawrev-2625	643	6	-	-	SYM
inlawrev-2625	643	7	3.5	3.5	NUM
inlawrev-2625	643	8	-	-	PUNCT
inlawrev-2625	643	9	6	6	NUM
inlawrev-2625	643	10	-	-	PUNCT
inlawrev-2625	643	11	8(e	8(e	NUM
inlawrev-2625	643	12	)	)	PUNCT
inlawrev-2625	643	13	.	.	PUNCT
inlawrev-2625	644	1	'	'	PUNCT
inlawrev-2625	644	2	^^king	^^king	PROPN
inlawrev-2625	644	3	&	&	CCONJ
inlawrev-2625	644	4	bennett	bennett	PROPN
inlawrev-2625	644	5	,	,	PUNCT
inlawrev-2625	644	6	taxation	taxation	NOUN
inlawrev-2625	644	7	,	,	PUNCT
inlawrev-2625	644	8	1983	1983	NUM
inlawrev-2625	644	9	survey	survey	NOUN
inlawrev-2625	644	10	of	of	ADP
inlawrev-2625	644	11	recent	recent	ADJ
inlawrev-2625	644	12	developments	development	NOUN
inlawrev-2625	644	13	in	in	ADP
inlawrev-2625	644	14	indiana	indiana	PROPN
inlawrev-2625	644	15	law	law	PROPN
inlawrev-2625	644	16	,	,	PUNCT
inlawrev-2625	644	17	17	17	NUM
inlawrev-2625	644	18	ind	ind	NOUN
inlawrev-2625	644	19	.	.	PUNCT
inlawrev-2625	645	1	l.	l.	PROPN
inlawrev-2625	645	2	rev	rev	PROPN
inlawrev-2625	645	3	.	.	PROPN
inlawrev-2625	645	4	319	319	NUM
inlawrev-2625	645	5	,	,	PUNCT
inlawrev-2625	645	6	319	319	NUM
inlawrev-2625	645	7	(	(	PUNCT
inlawrev-2625	645	8	1984	1984	NUM
inlawrev-2625	645	9	)	)	PUNCT
inlawrev-2625	645	10	.	.	PUNCT
inlawrev-2625	646	1	'	'	PUNCT
inlawrev-2625	646	2	^^03	^^03	NUM
inlawrev-2625	646	3	s.	s.	PROPN
inlawrev-2625	646	4	ct	ct	PROPN
inlawrev-2625	646	5	.	.	PROPN
inlawrev-2625	646	6	2933	2933	NUM
inlawrev-2625	646	7	(	(	PUNCT
inlawrev-2625	646	8	1983	1983	NUM
inlawrev-2625	646	9	)	)	PUNCT
inlawrev-2625	646	10	.	.	PUNCT
inlawrev-2625	647	1	for	for	ADP
inlawrev-2625	647	2	an	an	DET
inlawrev-2625	647	3	extensive	extensive	ADJ
inlawrev-2625	647	4	discussion	discussion	NOUN
inlawrev-2625	647	5	of	of	ADP
inlawrev-2625	647	6	this	this	DET
inlawrev-2625	647	7	case	case	NOUN
inlawrev-2625	647	8	,	,	PUNCT
inlawrev-2625	647	9	see	see	VERB
inlawrev-2625	647	10	stuart	stuart	PROPN
inlawrev-2625	647	11	&	&	CCONJ
inlawrev-2625	647	12	williams	williams	PROPN
inlawrev-2625	647	13	,	,	PUNCT
inlawrev-2625	647	14	constitutional	constitutional	ADJ
inlawrev-2625	647	15	considerations	consideration	NOUN
inlawrev-2625	647	16	of	of	ADP
inlawrev-2625	647	17	state	state	NOUN
inlawrev-2625	647	18	taxation	taxation	NOUN
inlawrev-2625	647	19	of	of	ADP
inlawrev-2625	647	20	multinational	multinational	ADJ
inlawrev-2625	647	21	corporate	corporate	ADJ
inlawrev-2625	647	22	income	income	NOUN
inlawrev-2625	647	23	:	:	PUNCT
inlawrev-2625	647	24	before	before	ADP
inlawrev-2625	647	25	and	and	CCONJ
inlawrev-2625	647	26	after	after	ADP
inlawrev-2625	647	27	container	container	NOUN
inlawrev-2625	647	28	corporation	corporation	NOUN
inlawrev-2625	647	29	of	of	ADP
inlawrev-2625	647	30	america	america	PROPN
inlawrev-2625	647	31	v.	v.	ADP
inlawrev-2625	647	32	franchise	franchise	PROPN
inlawrev-2625	647	33	tax	tax	PROPN
inlawrev-2625	647	34	board	board	NOUN
inlawrev-2625	647	35	,	,	PUNCT
inlawrev-2625	647	36	16	16	NUM
inlawrev-2625	647	37	ind	ind	NOUN
inlawrev-2625	647	38	.	.	PUNCT
inlawrev-2625	648	1	l.	l.	PROPN
inlawrev-2625	648	2	rev	rev	PROPN
inlawrev-2625	648	3	.	.	PROPN
inlawrev-2625	649	1	783	783	NUM
inlawrev-2625	649	2	(	(	PUNCT
inlawrev-2625	649	3	1983	1983	NUM
inlawrev-2625	649	4	)	)	PUNCT
inlawrev-2625	649	5	.	.	PUNCT
inlawrev-2625	650	1	'	'	PUNCT
inlawrev-2625	650	2	^^commissioner	^^commissioner	NOUN
inlawrev-2625	650	3	's	's	PART
inlawrev-2625	650	4	directive	directive	NOUN
inlawrev-2625	650	5	number	number	NOUN
inlawrev-2625	650	6	10	10	NUM
inlawrev-2625	650	7	,	,	PUNCT
inlawrev-2625	650	8	february	february	PROPN
inlawrev-2625	650	9	,	,	PUNCT
inlawrev-2625	650	10	1984	1984	NUM
inlawrev-2625	650	11	(	(	PUNCT
inlawrev-2625	650	12	indiana	indiana	PROPN
inlawrev-2625	650	13	's	's	PART
inlawrev-2625	650	14	position	position	NOUN
inlawrev-2625	650	15	on	on	ADP
inlawrev-2625	650	16	the	the	DET
inlawrev-2625	650	17	united	united	PROPN
inlawrev-2625	650	18	states	states	PROPN
inlawrev-2625	650	19	supreme	supreme	PROPN
inlawrev-2625	650	20	court	court	PROPN
inlawrev-2625	650	21	decision	decision	NOUN
inlawrev-2625	650	22	in	in	ADP
inlawrev-2625	650	23	container	container	PROPN
inlawrev-2625	650	24	corp	corp	PROPN
inlawrev-2625	650	25	.	.	PROPN
inlawrev-2625	650	26	of	of	ADP
inlawrev-2625	650	27	america	america	PROPN
inlawrev-2625	650	28	v.	v.	ADP
inlawrev-2625	650	29	franchise	franchise	PROPN
inlawrev-2625	650	30	tax	tax	PROPN
inlawrev-2625	650	31	board	board	PROPN
inlawrev-2625	650	32	)	)	PUNCT
inlawrev-2625	650	33	.	.	PUNCT
inlawrev-2625	651	1	416	416	NUM
inlawrev-2625	651	2	indiana	indiana	PROPN
inlawrev-2625	651	3	law	law	PROPN
inlawrev-2625	651	4	review	review	NOUN
inlawrev-2625	651	5	[	[	X
inlawrev-2625	651	6	vol	vol	NOUN
inlawrev-2625	651	7	.	.	PUNCT
inlawrev-2625	651	8	18:389	18:389	NOUN
inlawrev-2625	651	9	to	to	ADP
inlawrev-2625	651	10	the	the	DET
inlawrev-2625	651	11	request	request	NOUN
inlawrev-2625	651	12	of	of	ADP
inlawrev-2625	651	13	the	the	DET
inlawrev-2625	651	14	corporations	corporation	NOUN
inlawrev-2625	651	15	and	and	CCONJ
inlawrev-2625	651	16	not	not	PART
inlawrev-2625	651	17	due	due	ADP
inlawrev-2625	651	18	to	to	ADP
inlawrev-2625	651	19	department	department	NOUN
inlawrev-2625	651	20	requirements	requirement	NOUN
inlawrev-2625	651	21	.	.	PUNCT
inlawrev-2625	652	1	in	in	ADP
inlawrev-2625	652	2	a	a	DET
inlawrev-2625	652	3	related	related	ADJ
inlawrev-2625	652	4	announcement,'^^	announcement,'^^	ADP
inlawrev-2625	652	5	governor	governor	NOUN
inlawrev-2625	652	6	orr	orr	PROPN
inlawrev-2625	652	7	stated	state	VERB
inlawrev-2625	652	8	that	that	SCONJ
inlawrev-2625	652	9	the	the	DET
inlawrev-2625	652	10	only	only	ADJ
inlawrev-2625	652	11	time	time	NOUN
inlawrev-2625	652	12	combined	combine	VERB
inlawrev-2625	652	13	reporting	reporting	NOUN
inlawrev-2625	652	14	will	will	AUX
inlawrev-2625	652	15	be	be	AUX
inlawrev-2625	652	16	required	require	VERB
inlawrev-2625	652	17	for	for	SCONJ
inlawrev-2625	652	18	taxpayers	taxpayer	NOUN
inlawrev-2625	652	19	conducting	conduct	VERB
inlawrev-2625	652	20	unitary	unitary	ADJ
inlawrev-2625	652	21	businesses	business	NOUN
inlawrev-2625	652	22	will	will	AUX
inlawrev-2625	652	23	be	be	AUX
inlawrev-2625	652	24	when	when	SCONJ
inlawrev-2625	652	25	there	there	PRON
inlawrev-2625	652	26	is	be	VERB
inlawrev-2625	652	27	evidence	evidence	NOUN
inlawrev-2625	652	28	of	of	ADP
inlawrev-2625	652	29	a	a	DET
inlawrev-2625	652	30	blatant	blatant	ADJ
inlawrev-2625	652	31	attempt	attempt	NOUN
inlawrev-2625	652	32	to	to	PART
inlawrev-2625	652	33	avoid	avoid	VERB
inlawrev-2625	652	34	indiana	indiana	PROPN
inlawrev-2625	652	35	taxes	taxis	NOUN
inlawrev-2625	652	36	.	.	PUNCT
inlawrev-2625	653	1	he	he	PRON
inlawrev-2625	653	2	further	far	ADV
inlawrev-2625	653	3	stated	state	VERB
inlawrev-2625	653	4	that	that	SCONJ
inlawrev-2625	653	5	there	there	PRON
inlawrev-2625	653	6	were	be	VERB
inlawrev-2625	653	7	only	only	ADV
inlawrev-2625	653	8	about	about	ADV
inlawrev-2625	653	9	fifteen	fifteen	NUM
inlawrev-2625	653	10	returns	return	NOUN
inlawrev-2625	653	11	being	be	AUX
inlawrev-2625	653	12	required	require	VERB
inlawrev-2625	653	13	and	and	CCONJ
inlawrev-2625	653	14	that	that	SCONJ
inlawrev-2625	653	15	those	those	PRON
inlawrev-2625	653	16	were	be	AUX
inlawrev-2625	653	17	the	the	DET
inlawrev-2625	653	18	result	result	NOUN
inlawrev-2625	653	19	of	of	ADP
inlawrev-2625	653	20	the	the	DET
inlawrev-2625	653	21	standard	standard	ADJ
inlawrev-2625	653	22	three	three	NUM
inlawrev-2625	653	23	factor	factor	NOUN
inlawrev-2625	653	24	formula	formula	NOUN
inlawrev-2625	653	25	not	not	PART
inlawrev-2625	653	26	fairly	fairly	ADV
inlawrev-2625	653	27	reflecting	reflect	VERB
inlawrev-2625	653	28	income	income	NOUN
inlawrev-2625	653	29	of	of	ADP
inlawrev-2625	653	30	the	the	DET
inlawrev-2625	653	31	taxpayers	taxpayer	NOUN
inlawrev-2625	653	32	.	.	PUNCT
inlawrev-2625	654	1	he	he	PRON
inlawrev-2625	654	2	also	also	ADV
inlawrev-2625	654	3	indicated	indicate	VERB
inlawrev-2625	654	4	that	that	SCONJ
inlawrev-2625	654	5	indiana	indiana	PROPN
inlawrev-2625	654	6	will	will	AUX
inlawrev-2625	654	7	not	not	PART
inlawrev-2625	654	8	adopt	adopt	VERB
inlawrev-2625	654	9	unitary	unitary	ADJ
inlawrev-2625	654	10	reporting	reporting	NOUN
inlawrev-2625	654	11	as	as	ADP
inlawrev-2625	654	12	a	a	DET
inlawrev-2625	654	13	general	general	ADJ
inlawrev-2625	654	14	pohcy	pohcy	NOUN
inlawrev-2625	654	15	because	because	SCONJ
inlawrev-2625	654	16	of	of	ADP
inlawrev-2625	654	17	the	the	DET
inlawrev-2625	654	18	potential	potential	ADJ
inlawrev-2625	654	19	adverse	adverse	ADJ
inlawrev-2625	654	20	effect	effect	NOUN
inlawrev-2625	654	21	to	to	ADP
inlawrev-2625	654	22	indiana	indiana	PROPN
inlawrev-2625	654	23	's	's	PART
inlawrev-2625	654	24	future	future	ADJ
inlawrev-2625	654	25	economic	economic	ADJ
inlawrev-2625	654	26	growth	growth	NOUN
inlawrev-2625	654	27	.	.	PUNCT
inlawrev-2625	655	1	'	'	PUNCT
inlawrev-2625	655	2	^^	^^	PUNCT
inlawrev-2625	655	3	apparently	apparently	ADV
inlawrev-2625	655	4	,	,	PUNCT
inlawrev-2625	655	5	one	one	NUM
inlawrev-2625	655	6	inducement	inducement	NOUN
inlawrev-2625	655	7	in	in	ADP
inlawrev-2625	655	8	the	the	DET
inlawrev-2625	655	9	publication	publication	NOUN
inlawrev-2625	655	10	of	of	ADP
inlawrev-2625	655	11	the	the	DET
inlawrev-2625	655	12	commissioner	commissioner	NOUN
inlawrev-2625	655	13	's	's	PART
inlawrev-2625	655	14	directive	directive	NOUN
inlawrev-2625	655	15	and	and	CCONJ
inlawrev-2625	655	16	the	the	DET
inlawrev-2625	655	17	governor	governor	NOUN
inlawrev-2625	655	18	's	's	PART
inlawrev-2625	655	19	letter	letter	NOUN
inlawrev-2625	655	20	was	be	AUX
inlawrev-2625	655	21	the	the	DET
inlawrev-2625	655	22	hope	hope	NOUN
inlawrev-2625	655	23	that	that	SCONJ
inlawrev-2625	655	24	the	the	DET
inlawrev-2625	655	25	sony	sony	PROPN
inlawrev-2625	655	26	corporation	corporation	PROPN
inlawrev-2625	655	27	might	might	AUX
inlawrev-2625	655	28	locate	locate	VERB
inlawrev-2625	655	29	a	a	DET
inlawrev-2625	655	30	new	new	ADJ
inlawrev-2625	655	31	plant	plant	NOUN
inlawrev-2625	655	32	in	in	ADP
inlawrev-2625	655	33	terre	terre	PROPN
inlawrev-2625	655	34	haute	haute	PROPN
inlawrev-2625	655	35	,	,	PUNCT
inlawrev-2625	655	36	indiana	indiana	PROPN
inlawrev-2625	655	37	.	.	PUNCT
inlawrev-2625	656	1	'	'	PUNCT
inlawrev-2625	656	2	^^	^^	PUNCT
inlawrev-2625	656	3	this	this	DET
inlawrev-2625	656	4	report	report	NOUN
inlawrev-2625	656	5	indicated	indicate	VERB
inlawrev-2625	656	6	that	that	SCONJ
inlawrev-2625	656	7	prior	prior	ADV
inlawrev-2625	656	8	to	to	ADP
inlawrev-2625	656	9	sony	sony	PROPN
inlawrev-2625	656	10	agreeing	agree	VERB
inlawrev-2625	656	11	to	to	PART
inlawrev-2625	656	12	place	place	VERB
inlawrev-2625	656	13	a	a	DET
inlawrev-2625	656	14	large	large	ADJ
inlawrev-2625	656	15	plant	plant	NOUN
inlawrev-2625	656	16	near	near	ADP
inlawrev-2625	656	17	terre	terre	PROPN
inlawrev-2625	656	18	haute	haute	PROPN
inlawrev-2625	656	19	,	,	PUNCT
inlawrev-2625	656	20	sony	sony	PROPN
inlawrev-2625	656	21	officials	official	NOUN
inlawrev-2625	656	22	obtained	obtain	VERB
inlawrev-2625	656	23	commitments	commitment	NOUN
inlawrev-2625	656	24	from	from	ADP
inlawrev-2625	656	25	governor	governor	PROPN
inlawrev-2625	656	26	orr	orr	PROPN
inlawrev-2625	656	27	and	and	CCONJ
inlawrev-2625	656	28	bipartisan	bipartisan	ADJ
inlawrev-2625	656	29	political	political	ADJ
inlawrev-2625	656	30	support	support	NOUN
inlawrev-2625	656	31	for	for	ADP
inlawrev-2625	656	32	an	an	DET
inlawrev-2625	656	33	agreement	agreement	NOUN
inlawrev-2625	656	34	to	to	PART
inlawrev-2625	656	35	abohsh	abohsh	VERB
inlawrev-2625	656	36	the	the	DET
inlawrev-2625	656	37	unitary	unitary	ADJ
inlawrev-2625	656	38	tax	tax	NOUN
inlawrev-2625	656	39	.	.	PUNCT
inlawrev-2625	657	1	if	if	SCONJ
inlawrev-2625	657	2	these	these	DET
inlawrev-2625	657	3	reports	report	NOUN
inlawrev-2625	657	4	are	be	AUX
inlawrev-2625	657	5	correct	correct	ADJ
inlawrev-2625	657	6	,	,	PUNCT
inlawrev-2625	657	7	it	it	PRON
inlawrev-2625	657	8	appears	appear	VERB
inlawrev-2625	657	9	that	that	SCONJ
inlawrev-2625	657	10	legislation	legislation	NOUN
inlawrev-2625	657	11	to	to	PART
inlawrev-2625	657	12	abolish	abolish	VERB
inlawrev-2625	657	13	the	the	DET
inlawrev-2625	657	14	unitary	unitary	ADJ
inlawrev-2625	657	15	tax	tax	NOUN
inlawrev-2625	657	16	in	in	ADP
inlawrev-2625	657	17	indiana	indiana	PROPN
inlawrev-2625	657	18	will	will	AUX
inlawrev-2625	657	19	be	be	AUX
inlawrev-2625	657	20	a	a	DET
inlawrev-2625	657	21	prime	prime	ADJ
inlawrev-2625	657	22	goal	goal	NOUN
inlawrev-2625	657	23	of	of	ADP
inlawrev-2625	657	24	the	the	DET
inlawrev-2625	657	25	general	general	ADJ
inlawrev-2625	657	26	assembly	assembly	NOUN
inlawrev-2625	657	27	in	in	ADP
inlawrev-2625	657	28	its	its	PRON
inlawrev-2625	657	29	next	next	ADJ
inlawrev-2625	657	30	session	session	NOUN
inlawrev-2625	657	31	.	.	PUNCT
inlawrev-2625	658	1	lacking	lack	VERB
inlawrev-2625	658	2	this	this	PRON
inlawrev-2625	658	3	,	,	PUNCT
inlawrev-2625	658	4	the	the	DET
inlawrev-2625	658	5	commissioner	commissioner	NOUN
inlawrev-2625	658	6	's	's	PART
inlawrev-2625	658	7	directive	directive	NOUN
inlawrev-2625	658	8	and	and	CCONJ
inlawrev-2625	658	9	the	the	DET
inlawrev-2625	658	10	governor	governor	NOUN
inlawrev-2625	658	11	's	's	PART
inlawrev-2625	658	12	letter	letter	NOUN
inlawrev-2625	658	13	should	should	AUX
inlawrev-2625	658	14	reassure	reassure	VERB
inlawrev-2625	658	15	most	most	ADJ
inlawrev-2625	658	16	taxpayers	taxpayer	NOUN
inlawrev-2625	658	17	that	that	SCONJ
inlawrev-2625	658	18	they	they	PRON
inlawrev-2625	658	19	will	will	AUX
inlawrev-2625	658	20	not	not	PART
inlawrev-2625	658	21	be	be	AUX
inlawrev-2625	658	22	required	require	VERB
inlawrev-2625	658	23	to	to	PART
inlawrev-2625	658	24	file	file	VERB
inlawrev-2625	658	25	unitary	unitary	ADJ
inlawrev-2625	658	26	reports	report	NOUN
inlawrev-2625	658	27	in	in	ADP
inlawrev-2625	658	28	indiana	indiana	PROPN
inlawrev-2625	658	29	.	.	PUNCT
inlawrev-2625	659	1	nevertheless	nevertheless	ADV
inlawrev-2625	659	2	,	,	PUNCT
inlawrev-2625	659	3	the	the	DET
inlawrev-2625	659	4	right	right	NOUN
inlawrev-2625	659	5	of	of	ADP
inlawrev-2625	659	6	indiana	indiana	PROPN
inlawrev-2625	659	7	to	to	PART
inlawrev-2625	659	8	impose	impose	VERB
inlawrev-2625	659	9	combined	combined	ADJ
inlawrev-2625	659	10	reporting	reporting	NOUN
inlawrev-2625	659	11	when	when	SCONJ
inlawrev-2625	659	12	the	the	DET
inlawrev-2625	659	13	three	three	NUM
inlawrev-2625	659	14	factor	factor	NOUN
inlawrev-2625	659	15	formula	formula	NOUN
inlawrev-2625	659	16	does	do	AUX
inlawrev-2625	659	17	not	not	PART
inlawrev-2625	659	18	"	"	PUNCT
inlawrev-2625	659	19	fairly	fairly	ADV
inlawrev-2625	659	20	reflect	reflect	VERB
inlawrev-2625	659	21	income	income	NOUN
inlawrev-2625	659	22	"	"	PUNCT
inlawrev-2625	659	23	is	be	AUX
inlawrev-2625	659	24	clearly	clearly	ADV
inlawrev-2625	659	25	reserved	reserve	VERB
inlawrev-2625	659	26	.	.	PUNCT
inlawrev-2625	660	1	what	what	PRON
inlawrev-2625	660	2	constitutes	constitute	VERB
inlawrev-2625	660	3	a	a	DET
inlawrev-2625	660	4	fair	fair	ADJ
inlawrev-2625	660	5	reflection	reflection	NOUN
inlawrev-2625	660	6	of	of	ADP
inlawrev-2625	660	7	income	income	NOUN
inlawrev-2625	660	8	is	be	AUX
inlawrev-2625	660	9	something	something	PRON
inlawrev-2625	660	10	which	which	PRON
inlawrev-2625	660	11	could	could	AUX
inlawrev-2625	660	12	likely	likely	ADV
inlawrev-2625	660	13	have	have	VERB
inlawrev-2625	660	14	a	a	DET
inlawrev-2625	660	15	different	different	ADJ
inlawrev-2625	660	16	meaning	meaning	NOUN
inlawrev-2625	660	17	to	to	ADP
inlawrev-2625	660	18	the	the	DET
inlawrev-2625	660	19	department	department	NOUN
inlawrev-2625	660	20	of	of	ADP
inlawrev-2625	660	21	revenue	revenue	NOUN
inlawrev-2625	660	22	and	and	CCONJ
inlawrev-2625	660	23	to	to	ADP
inlawrev-2625	660	24	taxpayers	taxpayer	NOUN
inlawrev-2625	660	25	with	with	ADP
inlawrev-2625	660	26	potential	potential	ADJ
inlawrev-2625	660	27	liability	liability	NOUN
inlawrev-2625	660	28	under	under	ADP
inlawrev-2625	660	29	the	the	DET
inlawrev-2625	660	30	unitary	unitary	ADJ
inlawrev-2625	660	31	business	business	NOUN
inlawrev-2625	660	32	concept	concept	NOUN
inlawrev-2625	660	33	.	.	PUNCT
inlawrev-2625	661	1	"	"	PUNCT
inlawrev-2625	661	2	^letter	^letter	PUNCT
inlawrev-2625	661	3	from	from	ADP
inlawrev-2625	661	4	robert	robert	PROPN
inlawrev-2625	661	5	d.	d.	PROPN
inlawrev-2625	661	6	orr	orr	PROPN
inlawrev-2625	661	7	,	,	PUNCT
inlawrev-2625	661	8	governor	governor	NOUN
inlawrev-2625	661	9	of	of	ADP
inlawrev-2625	661	10	the	the	DET
inlawrev-2625	661	11	state	state	NOUN
inlawrev-2625	661	12	of	of	ADP
inlawrev-2625	661	13	indiana	indiana	PROPN
inlawrev-2625	661	14	(	(	PUNCT
inlawrev-2625	661	15	february	february	PROPN
inlawrev-2625	661	16	23	23	NUM
inlawrev-2625	661	17	,	,	PUNCT
inlawrev-2625	661	18	1984	1984	NUM
inlawrev-2625	661	19	)	)	PUNCT
inlawrev-2625	661	20	.	.	PUNCT
inlawrev-2625	662	1	'	'	VERB
inlawrev-2625	662	2	^^id	^^id	NUM
inlawrev-2625	662	3	.	.	PUNCT
inlawrev-2625	663	1	'	'	PUNCT
inlawrev-2625	663	2	^"indianapolis	^"indianapolis	PUNCT
inlawrev-2625	663	3	business	business	NOUN
inlawrev-2625	663	4	journal	journal	PROPN
inlawrev-2625	663	5	,	,	PUNCT
inlawrev-2625	663	6	june	june	PROPN
inlawrev-2625	663	7	18	18	NUM
inlawrev-2625	663	8	-	-	SYM
inlawrev-2625	663	9	24	24	NUM
inlawrev-2625	663	10	,	,	PUNCT
inlawrev-2625	663	11	1984	1984	NUM
inlawrev-2625	663	12	,	,	PUNCT
inlawrev-2625	663	13	at	at	ADP
inlawrev-2625	663	14	13	13	NUM
inlawrev-2625	663	15	.	.	PUNCT