id	sid	tid	token	lemma	pos
inlawrev-2814	1	1	indiana	indiana	PROPN
inlawrev-2814	1	2	law	law	PROPN
inlawrev-2814	1	3	review	review	NOUN
inlawrev-2814	1	4	selected	select	VERB
inlawrev-2814	1	5	current	current	ADJ
inlawrev-2814	1	6	topics	topic	NOUN
inlawrev-2814	1	7	in	in	ADP
inlawrev-2814	1	8	indiana	indiana	PROPN
inlawrev-2814	1	9	taxation	taxation	PROPN
inlawrev-2814	1	10	francina	francina	PROPN
inlawrev-2814	1	11	a.	a.	PROPN
inlawrev-2814	1	12	dlouhy	dlouhy	PROPN
inlawrev-2814	1	13	*	*	PROPN
inlawrev-2814	1	14	i.	i.	PROPN
inlawrev-2814	1	15	introduction	introduction	NOUN
inlawrev-2814	1	16	this	this	DET
inlawrev-2814	1	17	article	article	NOUN
inlawrev-2814	1	18	addresses	address	VERB
inlawrev-2814	1	19	several	several	ADJ
inlawrev-2814	1	20	current	current	ADJ
inlawrev-2814	1	21	topics	topic	NOUN
inlawrev-2814	1	22	in	in	ADP
inlawrev-2814	1	23	indiana	indiana	PROPN
inlawrev-2814	1	24	taxation	taxation	PROPN
inlawrev-2814	1	25	.	.	PUNCT
inlawrev-2814	2	1	first	first	ADV
inlawrev-2814	2	2	,	,	PUNCT
inlawrev-2814	2	3	it	it	PRON
inlawrev-2814	2	4	will	will	AUX
inlawrev-2814	2	5	review	review	VERB
inlawrev-2814	2	6	recent	recent	ADJ
inlawrev-2814	2	7	developments	development	NOUN
inlawrev-2814	2	8	in	in	ADP
inlawrev-2814	2	9	the	the	DET
inlawrev-2814	2	10	treatment	treatment	NOUN
inlawrev-2814	2	11	of	of	ADP
inlawrev-2814	2	12	partnerships	partnership	NOUN
inlawrev-2814	2	13	and	and	CCONJ
inlawrev-2814	2	14	joint	joint	ADJ
inlawrev-2814	2	15	ventures	venture	NOUN
inlawrev-2814	2	16	for	for	ADP
inlawrev-2814	2	17	indiana	indiana	PROPN
inlawrev-2814	2	18	income	income	PROPN
inlawrev-2814	2	19	tax	tax	NOUN
inlawrev-2814	2	20	purposes	purpose	NOUN
inlawrev-2814	2	21	.	.	PUNCT
inlawrev-2814	3	1	for	for	ADP
inlawrev-2814	3	2	over	over	ADP
inlawrev-2814	3	3	25	25	NUM
inlawrev-2814	3	4	years	year	NOUN
inlawrev-2814	3	5	,	,	PUNCT
inlawrev-2814	3	6	indiana	indiana	PROPN
inlawrev-2814	3	7	has	have	AUX
inlawrev-2814	3	8	wrestled	wrestle	VERB
inlawrev-2814	3	9	with	with	ADP
inlawrev-2814	3	10	the	the	DET
inlawrev-2814	3	11	issue	issue	NOUN
inlawrev-2814	3	12	of	of	ADP
inlawrev-2814	3	13	how	how	SCONJ
inlawrev-2814	3	14	partnerships	partnership	NOUN
inlawrev-2814	3	15	and	and	CCONJ
inlawrev-2814	3	16	joint	joint	ADJ
inlawrev-2814	3	17	ventures	venture	NOUN
inlawrev-2814	3	18	should	should	AUX
inlawrev-2814	3	19	be	be	AUX
inlawrev-2814	3	20	taxed	tax	VERB
inlawrev-2814	3	21	,	,	PUNCT
inlawrev-2814	3	22	changing	change	VERB
inlawrev-2814	3	23	course	course	NOUN
inlawrev-2814	3	24	several	several	ADJ
inlawrev-2814	3	25	times	time	NOUN
inlawrev-2814	3	26	during	during	ADP
inlawrev-2814	3	27	those	those	DET
inlawrev-2814	3	28	years	year	NOUN
inlawrev-2814	3	29	.	.	PUNCT
inlawrev-2814	4	1	many	many	ADJ
inlawrev-2814	4	2	new	new	ADJ
inlawrev-2814	4	3	and	and	CCONJ
inlawrev-2814	4	4	significant	significant	ADJ
inlawrev-2814	4	5	commercial	commercial	ADJ
inlawrev-2814	4	6	operations	operation	NOUN
inlawrev-2814	4	7	in	in	ADP
inlawrev-2814	4	8	the	the	DET
inlawrev-2814	4	9	state	state	NOUN
inlawrev-2814	4	10	today	today	NOUN
inlawrev-2814	4	11	are	be	AUX
inlawrev-2814	4	12	joint	joint	ADJ
inlawrev-2814	4	13	ventures	venture	NOUN
inlawrev-2814	4	14	or	or	CCONJ
inlawrev-2814	4	15	partnerships	partnership	NOUN
inlawrev-2814	4	16	and	and	CCONJ
inlawrev-2814	4	17	it	it	PRON
inlawrev-2814	4	18	is	be	AUX
inlawrev-2814	4	19	imperative	imperative	ADJ
inlawrev-2814	4	20	that	that	SCONJ
inlawrev-2814	4	21	indiana	indiana	PROPN
inlawrev-2814	4	22	have	have	VERB
inlawrev-2814	4	23	a	a	DET
inlawrev-2814	4	24	clear	clear	ADJ
inlawrev-2814	4	25	and	and	CCONJ
inlawrev-2814	4	26	,	,	PUNCT
inlawrev-2814	4	27	more	more	ADV
inlawrev-2814	4	28	importantly	importantly	ADV
inlawrev-2814	4	29	,	,	PUNCT
inlawrev-2814	4	30	a	a	DET
inlawrev-2814	4	31	stable	stable	ADJ
inlawrev-2814	4	32	position	position	NOUN
inlawrev-2814	4	33	on	on	ADP
inlawrev-2814	4	34	the	the	DET
inlawrev-2814	4	35	taxation	taxation	NOUN
inlawrev-2814	4	36	of	of	ADP
inlawrev-2814	4	37	these	these	DET
inlawrev-2814	4	38	business	business	NOUN
inlawrev-2814	4	39	forms	form	NOUN
inlawrev-2814	4	40	.	.	PUNCT
inlawrev-2814	5	1	next	next	ADV
inlawrev-2814	5	2	,	,	PUNCT
inlawrev-2814	5	3	the	the	DET
inlawrev-2814	5	4	article	article	NOUN
inlawrev-2814	5	5	will	will	AUX
inlawrev-2814	5	6	review	review	VERB
inlawrev-2814	5	7	recent	recent	ADJ
inlawrev-2814	5	8	case	case	NOUN
inlawrev-2814	5	9	law	law	NOUN
inlawrev-2814	5	10	developments	development	NOUN
inlawrev-2814	5	11	in	in	ADP
inlawrev-2814	5	12	the	the	DET
inlawrev-2814	5	13	area	area	NOUN
inlawrev-2814	5	14	of	of	ADP
inlawrev-2814	5	15	indiana	indiana	PROPN
inlawrev-2814	5	16	's	's	PART
inlawrev-2814	5	17	personal	personal	ADJ
inlawrev-2814	5	18	property	property	NOUN
inlawrev-2814	5	19	tax	tax	NOUN
inlawrev-2814	5	20	,	,	PUNCT
inlawrev-2814	5	21	particularly	particularly	ADV
inlawrev-2814	5	22	those	those	DET
inlawrev-2814	5	23	decisions	decision	NOUN
inlawrev-2814	5	24	addressing	address	VERB
inlawrev-2814	5	25	the	the	DET
inlawrev-2814	5	26	interstate	interstate	ADJ
inlawrev-2814	5	27	commerce	commerce	NOUN
inlawrev-2814	5	28	or	or	CCONJ
inlawrev-2814	5	29	warehouse	warehouse	NOUN
inlawrev-2814	5	30	exemptions	exemption	NOUN
inlawrev-2814	5	31	for	for	ADP
inlawrev-2814	5	32	finished	finish	VERB
inlawrev-2814	5	33	goods	good	NOUN
inlawrev-2814	5	34	inventory	inventory	NOUN
inlawrev-2814	5	35	.	.	PUNCT
inlawrev-2814	6	1	these	these	DET
inlawrev-2814	6	2	exemptions	exemption	NOUN
inlawrev-2814	6	3	have	have	AUX
inlawrev-2814	6	4	provided	provide	VERB
inlawrev-2814	6	5	significant	significant	ADJ
inlawrev-2814	6	6	property	property	NOUN
inlawrev-2814	6	7	tax	tax	NOUN
inlawrev-2814	6	8	relief	relief	NOUN
inlawrev-2814	6	9	to	to	ADP
inlawrev-2814	6	10	indiana	indiana	PROPN
inlawrev-2814	6	11	taxpayers	taxpayer	NOUN
inlawrev-2814	6	12	over	over	ADP
inlawrev-2814	6	13	the	the	DET
inlawrev-2814	6	14	years	year	NOUN
inlawrev-2814	6	15	,	,	PUNCT
inlawrev-2814	6	16	and	and	CCONJ
inlawrev-2814	6	17	in	in	ADP
inlawrev-2814	6	18	three	three	NUM
inlawrev-2814	6	19	recent	recent	ADJ
inlawrev-2814	6	20	decisions	decision	NOUN
inlawrev-2814	6	21	the	the	DET
inlawrev-2814	6	22	indiana	indiana	PROPN
inlawrev-2814	6	23	tax	tax	PROPN
inlawrev-2814	6	24	court	court	NOUN
inlawrev-2814	6	25	has	have	AUX
inlawrev-2814	6	26	provided	provide	VERB
inlawrev-2814	6	27	guidance	guidance	NOUN
inlawrev-2814	6	28	on	on	ADP
inlawrev-2814	6	29	such	such	ADJ
inlawrev-2814	6	30	issues	issue	NOUN
inlawrev-2814	6	31	as	as	SCONJ
inlawrev-2814	6	32	who	who	PRON
inlawrev-2814	6	33	is	be	AUX
inlawrev-2814	6	34	entitled	entitle	VERB
inlawrev-2814	6	35	to	to	PART
inlawrev-2814	6	36	claim	claim	VERB
inlawrev-2814	6	37	these	these	DET
inlawrev-2814	6	38	exemptions,^	exemptions,^	NOUN
inlawrev-2814	6	39	when	when	SCONJ
inlawrev-2814	6	40	those	those	DET
inlawrev-2814	6	41	exemptions	exemption	NOUN
inlawrev-2814	6	42	are	be	AUX
inlawrev-2814	6	43	waived	waive	VERB
inlawrev-2814	6	44	by	by	ADP
inlawrev-2814	6	45	the	the	DET
inlawrev-2814	6	46	taxpayer^	taxpayer^	NOUN
inlawrev-2814	6	47	and	and	CCONJ
inlawrev-2814	6	48	how	how	SCONJ
inlawrev-2814	6	49	many	many	ADJ
inlawrev-2814	6	50	exemptions	exemption	NOUN
inlawrev-2814	6	51	a	a	DET
inlawrev-2814	6	52	taxpayer	taxpayer	NOUN
inlawrev-2814	6	53	may	may	AUX
inlawrev-2814	6	54	claim	claim	VERB
inlawrev-2814	6	55	.	.	PUNCT
inlawrev-2814	6	56	^	^	PUNCT
inlawrev-2814	7	1	during	during	ADP
inlawrev-2814	7	2	the	the	DET
inlawrev-2814	7	3	survey	survey	NOUN
inlawrev-2814	7	4	period	period	NOUN
inlawrev-2814	7	5	,	,	PUNCT
inlawrev-2814	7	6	the	the	DET
inlawrev-2814	7	7	tax	tax	NOUN
inlawrev-2814	7	8	court	court	NOUN
inlawrev-2814	7	9	also	also	ADV
inlawrev-2814	7	10	addressed	address	VERB
inlawrev-2814	7	11	the	the	DET
inlawrev-2814	7	12	heretofore	heretofore	ADJ
inlawrev-2814	7	13	controversial	controversial	ADJ
inlawrev-2814	7	14	issue	issue	NOUN
inlawrev-2814	7	15	of	of	ADP
inlawrev-2814	7	16	whether	whether	SCONJ
inlawrev-2814	7	17	a	a	DET
inlawrev-2814	7	18	taxpayer	taxpayer	NOUN
inlawrev-2814	7	19	is	be	AUX
inlawrev-2814	7	20	entitled	entitle	VERB
inlawrev-2814	7	21	to	to	ADP
inlawrev-2814	7	22	an	an	DET
inlawrev-2814	7	23	inventory	inventory	NOUN
inlawrev-2814	7	24	valuation	valuation	NOUN
inlawrev-2814	7	25	adjustment	adjustment	NOUN
inlawrev-2814	7	26	for	for	ADP
inlawrev-2814	7	27	changes	change	NOUN
inlawrev-2814	7	28	in	in	ADP
inlawrev-2814	7	29	the	the	DET
inlawrev-2814	7	30	inventory	inventory	NOUN
inlawrev-2814	7	31	's	's	PART
inlawrev-2814	7	32	market	market	NOUN
inlawrev-2814	7	33	value	value	NOUN
inlawrev-2814	7	34	,	,	PUNCT
inlawrev-2814	7	35	and	and	CCONJ
inlawrev-2814	7	36	the	the	DET
inlawrev-2814	7	37	court	court	NOUN
inlawrev-2814	7	38	's	's	PART
inlawrev-2814	7	39	decision	decision	NOUN
inlawrev-2814	7	40	on	on	ADP
inlawrev-2814	7	41	this	this	DET
inlawrev-2814	7	42	issue	issue	NOUN
inlawrev-2814	7	43	in	in	ADP
inlawrev-2814	7	44	don	don	PROPN
inlawrev-2814	7	45	meadows	meadow	NOUN
inlawrev-2814	7	46	motors	motors	PROPN
inlawrev-2814	7	47	,	,	PUNCT
inlawrev-2814	7	48	inc	inc	PROPN
inlawrev-2814	7	49	.	.	PROPN
inlawrev-2814	7	50	v.	v.	ADP
inlawrev-2814	7	51	state	state	PROPN
inlawrev-2814	7	52	board	board	PROPN
inlawrev-2814	7	53	of	of	ADP
inlawrev-2814	7	54	tax	tax	NOUN
inlawrev-2814	7	55	commissioners^	commissioners^	NOUN
inlawrev-2814	7	56	will	will	AUX
inlawrev-2814	7	57	be	be	AUX
inlawrev-2814	7	58	reviewed	review	VERB
inlawrev-2814	7	59	.	.	PUNCT
inlawrev-2814	8	1	the	the	DET
inlawrev-2814	8	2	indiana	indiana	PROPN
inlawrev-2814	8	3	tax	tax	PROPN
inlawrev-2814	8	4	court	court	NOUN
inlawrev-2814	8	5	's	's	PART
inlawrev-2814	8	6	decision	decision	NOUN
inlawrev-2814	8	7	in	in	ADP
inlawrev-2814	8	8	west	west	PROPN
inlawrev-2814	8	9	publishing	publishing	PROPN
inlawrev-2814	8	10	co.	co.	PROPN
inlawrev-2814	8	11	v.	v.	PROPN
inlawrev-2814	8	12	indiana	indiana	PROPN
inlawrev-2814	8	13	department	department	PROPN
inlawrev-2814	8	14	of	of	ADP
inlawrev-2814	8	15	revenue,^	revenue,^	PROPN
inlawrev-2814	8	16	an	an	DET
inlawrev-2814	8	17	important	important	ADJ
inlawrev-2814	8	18	case	case	NOUN
inlawrev-2814	8	19	during	during	ADP
inlawrev-2814	8	20	the	the	DET
inlawrev-2814	8	21	survey	survey	NOUN
inlawrev-2814	8	22	period	period	NOUN
inlawrev-2814	8	23	which	which	PRON
inlawrev-2814	8	24	further	far	ADV
inlawrev-2814	8	25	develops	develop	VERB
inlawrev-2814	8	26	indiana	indiana	PROPN
inlawrev-2814	8	27	law	law	PROPN
inlawrev-2814	8	28	on	on	ADP
inlawrev-2814	8	29	what	what	PRON
inlawrev-2814	8	30	constitutes	constitute	VERB
inlawrev-2814	8	31	"	"	PUNCT
inlawrev-2814	8	32	solicitation	solicitation	NOUN
inlawrev-2814	8	33	"	"	PUNCT
inlawrev-2814	8	34	pursuant	pursuant	ADJ
inlawrev-2814	8	35	to	to	ADP
inlawrev-2814	8	36	pubuc	pubuc	PROPN
inlawrev-2814	8	37	law	law	NOUN
inlawrev-2814	8	38	no	no	NOUN
inlawrev-2814	8	39	.	.	NOUN
inlawrev-2814	8	40	86	86	NUM
inlawrev-2814	8	41	-	-	PUNCT
inlawrev-2814	8	42	272,^	272,^	NUM
inlawrev-2814	8	43	will	will	AUX
inlawrev-2814	8	44	be	be	AUX
inlawrev-2814	8	45	discussed	discuss	VERB
inlawrev-2814	8	46	.	.	PUNCT
inlawrev-2814	9	1	congress	congress	PROPN
inlawrev-2814	9	2	provided	provide	VERB
inlawrev-2814	9	3	*	*	PUNCT
inlawrev-2814	9	4	partner	partner	NOUN
inlawrev-2814	9	5	,	,	PUNCT
inlawrev-2814	9	6	baker	baker	PROPN
inlawrev-2814	9	7	&	&	CCONJ
inlawrev-2814	9	8	daniels	daniels	PROPN
inlawrev-2814	9	9	,	,	PUNCT
inlawrev-2814	9	10	indianapolis	indianapolis	PROPN
inlawrev-2814	9	11	.	.	PUNCT
inlawrev-2814	10	1	b.a	b.a	PROPN
inlawrev-2814	10	2	.	.	PROPN
inlawrev-2814	10	3	,	,	PUNCT
inlawrev-2814	10	4	hiram	hiram	PROPN
inlawrev-2814	10	5	college	college	NOUN
inlawrev-2814	10	6	,	,	PUNCT
inlawrev-2814	10	7	1974	1974	NUM
inlawrev-2814	10	8	;	;	PUNCT
inlawrev-2814	10	9	j.d	j.d	PROPN
inlawrev-2814	10	10	,	,	PUNCT
inlawrev-2814	10	11	,	,	PUNCT
inlawrev-2814	10	12	indiana	indiana	PROPN
inlawrev-2814	10	13	university	university	PROPN
inlawrev-2814	10	14	school	school	NOUN
inlawrev-2814	10	15	of	of	ADP
inlawrev-2814	10	16	law	law	NOUN
inlawrev-2814	10	17	,	,	PUNCT
inlawrev-2814	10	18	1977	1977	NUM
inlawrev-2814	10	19	.	.	PUNCT
inlawrev-2814	11	1	1	1	X
inlawrev-2814	11	2	.	.	PUNCT
inlawrev-2814	11	3	state	state	NOUN
inlawrev-2814	11	4	line	line	NOUN
inlawrev-2814	11	5	elevator	elevator	PROPN
inlawrev-2814	11	6	,	,	PUNCT
inlawrev-2814	11	7	inc	inc	PROPN
inlawrev-2814	11	8	.	.	PROPN
inlawrev-2814	12	1	v.	v.	ADP
inlawrev-2814	12	2	state	state	PROPN
inlawrev-2814	12	3	bd	bd	PROPN
inlawrev-2814	12	4	.	.	PROPN
inlawrev-2814	12	5	of	of	ADP
inlawrev-2814	12	6	tax	tax	NOUN
inlawrev-2814	12	7	comm'rs	comm'rs	NOUN
inlawrev-2814	12	8	,	,	PUNCT
inlawrev-2814	12	9	528	528	NUM
inlawrev-2814	12	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	12	11	501	501	NUM
inlawrev-2814	12	12	(	(	PUNCT
inlawrev-2814	12	13	ind	ind	NOUN
inlawrev-2814	12	14	.	.	PUNCT
inlawrev-2814	13	1	t.c	t.c	PROPN
inlawrev-2814	13	2	.	.	PROPN
inlawrev-2814	13	3	1988	1988	NUM
inlawrev-2814	13	4	)	)	PUNCT
inlawrev-2814	13	5	.	.	PUNCT
inlawrev-2814	14	1	2	2	X
inlawrev-2814	14	2	.	.	X
inlawrev-2814	14	3	gulf	gulf	PROPN
inlawrev-2814	14	4	stream	stream	PROPN
inlawrev-2814	14	5	coach	coach	PROPN
inlawrev-2814	14	6	,	,	PUNCT
inlawrev-2814	14	7	inc	inc	PROPN
inlawrev-2814	14	8	.	.	PROPN
inlawrev-2814	15	1	v.	v.	ADP
inlawrev-2814	15	2	state	state	PROPN
inlawrev-2814	15	3	bd	bd	PROPN
inlawrev-2814	15	4	.	.	PROPN
inlawrev-2814	15	5	of	of	ADP
inlawrev-2814	15	6	tax	tax	NOUN
inlawrev-2814	15	7	comm'rs	comm'rs	NOUN
inlawrev-2814	15	8	,	,	PUNCT
inlawrev-2814	15	9	519	519	NUM
inlawrev-2814	15	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	15	11	238	238	NUM
inlawrev-2814	15	12	(	(	PUNCT
inlawrev-2814	15	13	ind	ind	NOUN
inlawrev-2814	15	14	.	.	PUNCT
inlawrev-2814	16	1	t.c	t.c	PROPN
inlawrev-2814	16	2	.	.	PROPN
inlawrev-2814	16	3	1988	1988	NUM
inlawrev-2814	16	4	)	)	PUNCT
inlawrev-2814	16	5	.	.	PUNCT
inlawrev-2814	17	1	3	3	X
inlawrev-2814	17	2	.	.	X
inlawrev-2814	17	3	rca	rca	PROPN
inlawrev-2814	17	4	corp	corp	PROPN
inlawrev-2814	17	5	.	.	PROPN
inlawrev-2814	18	1	v.	v.	ADP
inlawrev-2814	18	2	state	state	PROPN
inlawrev-2814	18	3	bd	bd	PROPN
inlawrev-2814	18	4	.	.	PROPN
inlawrev-2814	18	5	of	of	ADP
inlawrev-2814	18	6	tax	tax	NOUN
inlawrev-2814	18	7	comm'rs	comm'rs	NOUN
inlawrev-2814	18	8	,	,	PUNCT
inlawrev-2814	18	9	528	528	NUM
inlawrev-2814	18	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	18	11	125	125	NUM
inlawrev-2814	18	12	(	(	PUNCT
inlawrev-2814	18	13	ind	ind	NOUN
inlawrev-2814	18	14	.	.	PUNCT
inlawrev-2814	19	1	t.c	t.c	PROPN
inlawrev-2814	19	2	.	.	PROPN
inlawrev-2814	19	3	1988	1988	NUM
inlawrev-2814	19	4	)	)	PUNCT
inlawrev-2814	19	5	.	.	PUNCT
inlawrev-2814	20	1	4	4	X
inlawrev-2814	20	2	.	.	X
inlawrev-2814	20	3	518	518	NUM
inlawrev-2814	20	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	20	5	507	507	NUM
inlawrev-2814	20	6	(	(	PUNCT
inlawrev-2814	20	7	ind	ind	NOUN
inlawrev-2814	20	8	.	.	PUNCT
inlawrev-2814	21	1	t.c	t.c	PROPN
inlawrev-2814	21	2	.	.	PROPN
inlawrev-2814	21	3	1988	1988	NUM
inlawrev-2814	21	4	)	)	PUNCT
inlawrev-2814	21	5	.	.	PUNCT
inlawrev-2814	22	1	5	5	X
inlawrev-2814	22	2	.	.	X
inlawrev-2814	22	3	524	524	NUM
inlawrev-2814	22	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	22	5	1329	1329	NUM
inlawrev-2814	22	6	(	(	PUNCT
inlawrev-2814	22	7	ind	ind	NOUN
inlawrev-2814	22	8	.	.	PUNCT
inlawrev-2814	23	1	t.c	t.c	PROPN
inlawrev-2814	23	2	.	.	PROPN
inlawrev-2814	23	3	1988	1988	NUM
inlawrev-2814	23	4	)	)	PUNCT
inlawrev-2814	23	5	.	.	PUNCT
inlawrev-2814	24	1	6	6	X
inlawrev-2814	24	2	.	.	X
inlawrev-2814	24	3	act	act	PROPN
inlawrev-2814	24	4	approved	approve	VERB
inlawrev-2814	24	5	sept	sept	PROPN
inlawrev-2814	24	6	.	.	PROPN
inlawrev-2814	24	7	14	14	NUM
inlawrev-2814	24	8	,	,	PUNCT
inlawrev-2814	24	9	1959	1959	NUM
inlawrev-2814	24	10	,	,	PUNCT
inlawrev-2814	24	11	pub	pub	NOUN
inlawrev-2814	24	12	.	.	PUNCT
inlawrev-2814	25	1	l.	l.	PROPN
inlawrev-2814	25	2	no	no	INTJ
inlawrev-2814	25	3	.	.	PROPN
inlawrev-2814	26	1	86	86	NUM
inlawrev-2814	26	2	-	-	SYM
inlawrev-2814	26	3	272	272	NUM
inlawrev-2814	26	4	,	,	PUNCT
inlawrev-2814	26	5	73	73	NUM
inlawrev-2814	26	6	stat	stat	NOUN
inlawrev-2814	26	7	.	.	PUNCT
inlawrev-2814	27	1	555	555	NUM
inlawrev-2814	27	2	(	(	PUNCT
inlawrev-2814	27	3	codified	codify	VERB
inlawrev-2814	27	4	as	as	SCONJ
inlawrev-2814	27	5	amended	amend	VERB
inlawrev-2814	27	6	at	at	ADP
inlawrev-2814	27	7	15	15	NUM
inlawrev-2814	27	8	u.s.c	u.s.c	ADJ
inlawrev-2814	27	9	.	.	PUNCT
inlawrev-2814	28	1	§	§	PROPN
inlawrev-2814	28	2	§	§	PROPN
inlawrev-2814	28	3	381	381	NUM
inlawrev-2814	28	4	-	-	SYM
inlawrev-2814	28	5	84	84	NUM
inlawrev-2814	28	6	(	(	PUNCT
inlawrev-2814	28	7	1982	1982	NUM
inlawrev-2814	28	8	)	)	PUNCT
inlawrev-2814	28	9	)	)	PUNCT
inlawrev-2814	28	10	.	.	PUNCT
inlawrev-2814	29	1	in	in	ADP
inlawrev-2814	29	2	this	this	DET
inlawrev-2814	29	3	act	act	NOUN
inlawrev-2814	29	4	,	,	PUNCT
inlawrev-2814	29	5	congress	congress	PROPN
inlawrev-2814	29	6	"	"	PUNCT
inlawrev-2814	29	7	exercised	exercise	VERB
inlawrev-2814	29	8	its	its	PRON
inlawrev-2814	29	9	power	power	NOUN
inlawrev-2814	29	10	to	to	PART
inlawrev-2814	29	11	regulate	regulate	VERB
inlawrev-2814	29	12	state	state	NOUN
inlawrev-2814	29	13	taxation	taxation	NOUN
inlawrev-2814	29	14	of	of	ADP
inlawrev-2814	29	15	activities	activity	NOUN
inlawrev-2814	29	16	related	relate	VERB
inlawrev-2814	29	17	to	to	ADP
inlawrev-2814	29	18	interstate	interstate	ADJ
inlawrev-2814	29	19	commerce	commerce	NOUN
inlawrev-2814	29	20	.	.	PUNCT
inlawrev-2814	29	21	"	"	PUNCT
inlawrev-2814	30	1	524	524	NUM
inlawrev-2814	30	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	30	3	at	at	ADP
inlawrev-2814	30	4	1335	1335	NUM
inlawrev-2814	30	5	.	.	PUNCT
inlawrev-2814	31	1	419	419	NUM
inlawrev-2814	31	2	420	420	NUM
inlawrev-2814	31	3	indiana	indiana	PROPN
inlawrev-2814	31	4	law	law	NOUN
inlawrev-2814	31	5	review	review	NOUN
inlawrev-2814	31	6	[	[	X
inlawrev-2814	31	7	vol	vol	NOUN
inlawrev-2814	31	8	.	.	PUNCT
inlawrev-2814	31	9	22:419	22:419	NUM
inlawrev-2814	31	10	in	in	ADP
inlawrev-2814	31	11	this	this	DET
inlawrev-2814	31	12	federal	federal	ADJ
inlawrev-2814	31	13	legislation	legislation	NOUN
inlawrev-2814	31	14	that	that	PRON
inlawrev-2814	31	15	a	a	DET
inlawrev-2814	31	16	state	state	NOUN
inlawrev-2814	31	17	may	may	AUX
inlawrev-2814	31	18	not	not	PART
inlawrev-2814	31	19	subject	subject	VERB
inlawrev-2814	31	20	a	a	DET
inlawrev-2814	31	21	nonresident	nonresident	ADJ
inlawrev-2814	31	22	taxpayer	taxpayer	NOUN
inlawrev-2814	31	23	to	to	ADP
inlawrev-2814	31	24	net	net	ADJ
inlawrev-2814	31	25	income	income	NOUN
inlawrev-2814	31	26	tax	tax	NOUN
inlawrev-2814	31	27	if	if	SCONJ
inlawrev-2814	31	28	that	that	DET
inlawrev-2814	31	29	nonresident	nonresident	NOUN
inlawrev-2814	31	30	's	's	PART
inlawrev-2814	31	31	activities	activity	NOUN
inlawrev-2814	31	32	in	in	ADP
inlawrev-2814	31	33	the	the	DET
inlawrev-2814	31	34	state	state	NOUN
inlawrev-2814	31	35	do	do	AUX
inlawrev-2814	31	36	not	not	PART
inlawrev-2814	31	37	exceed	exceed	VERB
inlawrev-2814	31	38	the	the	DET
inlawrev-2814	31	39	solicitation	solicitation	NOUN
inlawrev-2814	31	40	of	of	ADP
inlawrev-2814	31	41	orders	order	NOUN
inlawrev-2814	31	42	for	for	ADP
inlawrev-2814	31	43	goods	good	NOUN
inlawrev-2814	31	44	.	.	PUNCT
inlawrev-2814	31	45	^	^	PUNCT
inlawrev-2814	32	1	the	the	DET
inlawrev-2814	32	2	west	west	PROPN
inlawrev-2814	32	3	publishing	publishing	NOUN
inlawrev-2814	32	4	decision	decision	NOUN
inlawrev-2814	32	5	not	not	PART
inlawrev-2814	32	6	only	only	ADV
inlawrev-2814	32	7	reaffirms	reaffirm	VERB
inlawrev-2814	32	8	that	that	SCONJ
inlawrev-2814	32	9	indiana	indiana	PROPN
inlawrev-2814	32	10	interprets	interpret	VERB
inlawrev-2814	32	11	the	the	DET
inlawrev-2814	32	12	term	term	NOUN
inlawrev-2814	32	13	"	"	PUNCT
inlawrev-2814	32	14	solicitation	solicitation	NOUN
inlawrev-2814	32	15	"	"	PUNCT
inlawrev-2814	32	16	to	to	PART
inlawrev-2814	32	17	include	include	VERB
inlawrev-2814	32	18	all	all	PRON
inlawrev-2814	32	19	of	of	ADP
inlawrev-2814	32	20	those	those	DET
inlawrev-2814	32	21	activities	activity	NOUN
inlawrev-2814	32	22	inextricably	inextricably	ADV
inlawrev-2814	32	23	related	relate	VERB
inlawrev-2814	32	24	to	to	ADP
inlawrev-2814	32	25	sohcitation	sohcitation	NOUN
inlawrev-2814	32	26	,	,	PUNCT
inlawrev-2814	32	27	but	but	CCONJ
inlawrev-2814	32	28	also	also	ADV
inlawrev-2814	32	29	estabushes	estabushe	VERB
inlawrev-2814	32	30	that	that	SCONJ
inlawrev-2814	32	31	acts	act	NOUN
inlawrev-2814	32	32	of	of	ADP
inlawrev-2814	32	33	courtesy	courtesy	NOUN
inlawrev-2814	32	34	and	and	CCONJ
inlawrev-2814	32	35	services	service	NOUN
inlawrev-2814	32	36	rendered	render	VERB
inlawrev-2814	32	37	to	to	ADP
inlawrev-2814	32	38	a	a	DET
inlawrev-2814	32	39	customer	customer	NOUN
inlawrev-2814	32	40	to	to	PART
inlawrev-2814	32	41	facilitate	facilitate	VERB
inlawrev-2814	32	42	a	a	DET
inlawrev-2814	32	43	sale	sale	NOUN
inlawrev-2814	32	44	may	may	AUX
inlawrev-2814	32	45	be	be	AUX
inlawrev-2814	32	46	protected	protect	VERB
inlawrev-2814	32	47	activities	activity	NOUN
inlawrev-2814	32	48	under	under	ADP
inlawrev-2814	32	49	the	the	DET
inlawrev-2814	32	50	federal	federal	ADJ
inlawrev-2814	32	51	law	law	NOUN
inlawrev-2814	32	52	.	.	PUNCT
inlawrev-2814	33	1	west	west	PROPN
inlawrev-2814	33	2	publishing	publishing	PROPN
inlawrev-2814	33	3	clearly	clearly	ADV
inlawrev-2814	33	4	aligns	align	VERB
inlawrev-2814	33	5	indiana	indiana	PROPN
inlawrev-2814	33	6	with	with	ADP
inlawrev-2814	33	7	those	those	DET
inlawrev-2814	33	8	states	state	NOUN
inlawrev-2814	33	9	that	that	PRON
inlawrev-2814	33	10	have	have	AUX
inlawrev-2814	33	11	refused	refuse	VERB
inlawrev-2814	33	12	to	to	PART
inlawrev-2814	33	13	adopt	adopt	VERB
inlawrev-2814	33	14	an	an	DET
inlawrev-2814	33	15	unduly	unduly	ADV
inlawrev-2814	33	16	narrow	narrow	ADJ
inlawrev-2814	33	17	and	and	CCONJ
inlawrev-2814	33	18	technical	technical	ADJ
inlawrev-2814	33	19	interpretation	interpretation	NOUN
inlawrev-2814	33	20	of	of	ADP
inlawrev-2814	33	21	the	the	DET
inlawrev-2814	33	22	term	term	NOUN
inlawrev-2814	33	23	"	"	PUNCT
inlawrev-2814	33	24	solicitation	solicitation	NOUN
inlawrev-2814	33	25	,	,	PUNCT
inlawrev-2814	33	26	"	"	PUNCT
inlawrev-2814	33	27	instead	instead	ADV
inlawrev-2814	33	28	applying	apply	VERB
inlawrev-2814	33	29	that	that	DET
inlawrev-2814	33	30	term	term	NOUN
inlawrev-2814	33	31	in	in	ADP
inlawrev-2814	33	32	its	its	PRON
inlawrev-2814	33	33	ordinary	ordinary	ADJ
inlawrev-2814	33	34	and	and	CCONJ
inlawrev-2814	33	35	reasonable	reasonable	ADJ
inlawrev-2814	33	36	commercial	commercial	ADJ
inlawrev-2814	33	37	sense	sense	NOUN
inlawrev-2814	33	38	.	.	PUNCT
inlawrev-2814	34	1	on	on	ADP
inlawrev-2814	34	2	the	the	DET
inlawrev-2814	34	3	administrative	administrative	ADJ
inlawrev-2814	34	4	front	front	NOUN
inlawrev-2814	34	5	,	,	PUNCT
inlawrev-2814	34	6	the	the	DET
inlawrev-2814	34	7	indiana	indiana	PROPN
inlawrev-2814	34	8	general	general	PROPN
inlawrev-2814	34	9	assembly	assembly	PROPN
inlawrev-2814	34	10	has	have	AUX
inlawrev-2814	34	11	given	give	VERB
inlawrev-2814	34	12	taxpayers	taxpayer	NOUN
inlawrev-2814	34	13	some	some	DET
inlawrev-2814	34	14	degree	degree	NOUN
inlawrev-2814	34	15	of	of	ADP
inlawrev-2814	34	16	assurance	assurance	NOUN
inlawrev-2814	34	17	that	that	SCONJ
inlawrev-2814	34	18	there	there	PRON
inlawrev-2814	34	19	will	will	AUX
inlawrev-2814	34	20	be	be	AUX
inlawrev-2814	34	21	consistency	consistency	NOUN
inlawrev-2814	34	22	in	in	ADP
inlawrev-2814	34	23	the	the	DET
inlawrev-2814	34	24	administration	administration	NOUN
inlawrev-2814	34	25	and	and	CCONJ
inlawrev-2814	34	26	application	application	NOUN
inlawrev-2814	34	27	of	of	ADP
inlawrev-2814	34	28	indiana	indiana	PROPN
inlawrev-2814	34	29	's	's	PART
inlawrev-2814	34	30	tax	tax	NOUN
inlawrev-2814	34	31	laws	law	NOUN
inlawrev-2814	34	32	.	.	PUNCT
inlawrev-2814	35	1	this	this	DET
inlawrev-2814	35	2	article	article	NOUN
inlawrev-2814	35	3	will	will	AUX
inlawrev-2814	35	4	review	review	VERB
inlawrev-2814	35	5	indiana	indiana	PROPN
inlawrev-2814	35	6	code	code	PROPN
inlawrev-2814	35	7	section	section	NOUN
inlawrev-2814	35	8	6	6	NUM
inlawrev-2814	35	9	-	-	SYM
inlawrev-2814	35	10	8.1	8.1	NUM
inlawrev-2814	35	11	-	-	PUNCT
inlawrev-2814	35	12	3	3	NUM
inlawrev-2814	35	13	-	-	SYM
inlawrev-2814	35	14	3	3	NUM
inlawrev-2814	35	15	,	,	PUNCT
inlawrev-2814	35	16	which	which	PRON
inlawrev-2814	35	17	prohibits	prohibit	VERB
inlawrev-2814	35	18	the	the	DET
inlawrev-2814	35	19	indiana	indiana	PROPN
inlawrev-2814	35	20	department	department	PROPN
inlawrev-2814	35	21	of	of	ADP
inlawrev-2814	35	22	revenue	revenue	NOUN
inlawrev-2814	35	23	(	(	PUNCT
inlawrev-2814	35	24	"	"	PUNCT
inlawrev-2814	35	25	department	department	NOUN
inlawrev-2814	35	26	"	"	PUNCT
inlawrev-2814	35	27	or	or	CCONJ
inlawrev-2814	35	28	"	"	PUNCT
inlawrev-2814	35	29	revenue	revenue	NOUN
inlawrev-2814	35	30	"	"	PUNCT
inlawrev-2814	35	31	department	department	NOUN
inlawrev-2814	35	32	)	)	PUNCT
inlawrev-2814	35	33	from	from	ADP
inlawrev-2814	35	34	changing	change	VERB
inlawrev-2814	35	35	its	its	PRON
inlawrev-2814	35	36	interpretation	interpretation	NOUN
inlawrev-2814	35	37	of	of	ADP
inlawrev-2814	35	38	a	a	DET
inlawrev-2814	35	39	tax	tax	NOUN
inlawrev-2814	35	40	law	law	NOUN
inlawrev-2814	35	41	in	in	ADP
inlawrev-2814	35	42	such	such	DET
inlawrev-2814	35	43	a	a	DET
inlawrev-2814	35	44	way	way	NOUN
inlawrev-2814	35	45	that	that	PRON
inlawrev-2814	35	46	the	the	DET
inlawrev-2814	35	47	taxpayer	taxpayer	NOUN
inlawrev-2814	35	48	's	's	PART
inlawrev-2814	35	49	liability	liability	NOUN
inlawrev-2814	35	50	is	be	AUX
inlawrev-2814	35	51	increased	increase	VERB
inlawrev-2814	35	52	,	,	PUNCT
inlawrev-2814	35	53	unless	unless	SCONJ
inlawrev-2814	35	54	that	that	DET
inlawrev-2814	35	55	change	change	NOUN
inlawrev-2814	35	56	in	in	ADP
inlawrev-2814	35	57	interpretation	interpretation	NOUN
inlawrev-2814	35	58	is	be	AUX
inlawrev-2814	35	59	prospective	prospective	ADJ
inlawrev-2814	35	60	in	in	ADP
inlawrev-2814	35	61	operation	operation	NOUN
inlawrev-2814	35	62	and	and	CCONJ
inlawrev-2814	35	63	effectuated	effectuate	VERB
inlawrev-2814	35	64	by	by	ADP
inlawrev-2814	35	65	the	the	DET
inlawrev-2814	35	66	formal	formal	ADJ
inlawrev-2814	35	67	promulgation	promulgation	NOUN
inlawrev-2814	35	68	of	of	ADP
inlawrev-2814	35	69	a	a	DET
inlawrev-2814	35	70	regulation.^	regulation.^	NOUN
inlawrev-2814	35	71	clearly	clearly	ADV
inlawrev-2814	35	72	a	a	DET
inlawrev-2814	35	73	legislative	legislative	ADJ
inlawrev-2814	35	74	reaction	reaction	NOUN
inlawrev-2814	35	75	to	to	ADP
inlawrev-2814	35	76	the	the	DET
inlawrev-2814	35	77	revenue	revenue	NOUN
inlawrev-2814	35	78	department	department	NOUN
inlawrev-2814	35	79	's	's	PART
inlawrev-2814	35	80	repeated	repeat	VERB
inlawrev-2814	35	81	"	"	PUNCT
inlawrev-2814	35	82	flipflopping	flipflopping	NOUN
inlawrev-2814	35	83	"	"	PUNCT
inlawrev-2814	35	84	on	on	ADP
inlawrev-2814	35	85	significant	significant	ADJ
inlawrev-2814	35	86	tax	tax	NOUN
inlawrev-2814	35	87	issues	issue	NOUN
inlawrev-2814	35	88	,	,	PUNCT
inlawrev-2814	35	89	this	this	DET
inlawrev-2814	35	90	somewhat	somewhat	ADV
inlawrev-2814	35	91	novel	novel	ADJ
inlawrev-2814	35	92	statute	statute	NOUN
inlawrev-2814	35	93	may	may	AUX
inlawrev-2814	35	94	provide	provide	VERB
inlawrev-2814	35	95	taxpayers	taxpayer	NOUN
inlawrev-2814	35	96	with	with	ADP
inlawrev-2814	35	97	some	some	DET
inlawrev-2814	35	98	assurance	assurance	NOUN
inlawrev-2814	35	99	of	of	ADP
inlawrev-2814	35	100	consistency	consistency	NOUN
inlawrev-2814	35	101	in	in	ADP
inlawrev-2814	35	102	the	the	DET
inlawrev-2814	35	103	application	application	NOUN
inlawrev-2814	35	104	of	of	ADP
inlawrev-2814	35	105	indiana	indiana	PROPN
inlawrev-2814	35	106	's	's	PART
inlawrev-2814	35	107	tax	tax	NOUN
inlawrev-2814	35	108	laws	law	NOUN
inlawrev-2814	35	109	,	,	PUNCT
inlawrev-2814	35	110	that	that	SCONJ
inlawrev-2814	35	111	in	in	ADP
inlawrev-2814	35	112	turn	turn	NOUN
inlawrev-2814	35	113	will	will	AUX
inlawrev-2814	35	114	facilitate	facilitate	VERB
inlawrev-2814	35	115	business	business	NOUN
inlawrev-2814	35	116	and	and	CCONJ
inlawrev-2814	35	117	tax	tax	NOUN
inlawrev-2814	35	118	planning	planning	NOUN
inlawrev-2814	35	119	.	.	PUNCT
inlawrev-2814	36	1	finally	finally	ADV
inlawrev-2814	36	2	,	,	PUNCT
inlawrev-2814	36	3	in	in	ADP
inlawrev-2814	36	4	light	light	NOUN
inlawrev-2814	36	5	of	of	ADP
inlawrev-2814	36	6	the	the	DET
inlawrev-2814	36	7	recent	recent	ADJ
inlawrev-2814	36	8	case	case	NOUN
inlawrev-2814	36	9	of	of	ADP
inlawrev-2814	36	10	blood	blood	NOUN
inlawrev-2814	36	11	v.	v.	ADP
inlawrev-2814	36	12	poindexter,^	poindexter,^	NOUN
inlawrev-2814	36	13	this	this	DET
inlawrev-2814	36	14	article	article	NOUN
inlawrev-2814	36	15	will	will	AUX
inlawrev-2814	36	16	re	re	VERB
inlawrev-2814	36	17	-	-	VERB
inlawrev-2814	36	18	examine	examine	VERB
inlawrev-2814	36	19	the	the	DET
inlawrev-2814	36	20	issue	issue	NOUN
inlawrev-2814	36	21	of	of	ADP
inlawrev-2814	36	22	the	the	DET
inlawrev-2814	36	23	indiana	indiana	PROPN
inlawrev-2814	36	24	tax	tax	PROPN
inlawrev-2814	36	25	court	court	NOUN
inlawrev-2814	36	26	's	's	PART
inlawrev-2814	36	27	jurisdiction.^*^	jurisdiction.^*^	NOUN
inlawrev-2814	36	28	during	during	ADP
inlawrev-2814	36	29	the	the	DET
inlawrev-2814	36	30	survey	survey	NOUN
inlawrev-2814	36	31	period	period	NOUN
inlawrev-2814	36	32	,	,	PUNCT
inlawrev-2814	36	33	the	the	DET
inlawrev-2814	36	34	indiana	indiana	PROPN
inlawrev-2814	36	35	tax	tax	PROPN
inlawrev-2814	36	36	court	court	PROPN
inlawrev-2814	36	37	once	once	ADV
inlawrev-2814	36	38	again	again	ADV
inlawrev-2814	36	39	faced	face	VERB
inlawrev-2814	36	40	a	a	DET
inlawrev-2814	36	41	challenge	challenge	NOUN
inlawrev-2814	36	42	to	to	ADP
inlawrev-2814	36	43	its	its	PRON
inlawrev-2814	36	44	jurisdiction	jurisdiction	NOUN
inlawrev-2814	36	45	,	,	PUNCT
inlawrev-2814	36	46	specifically	specifically	ADV
inlawrev-2814	36	47	,	,	PUNCT
inlawrev-2814	36	48	whether	whether	SCONJ
inlawrev-2814	36	49	that	that	DET
inlawrev-2814	36	50	court	court	NOUN
inlawrev-2814	36	51	has	have	VERB
inlawrev-2814	36	52	exclusive	exclusive	ADJ
inlawrev-2814	36	53	jurisdiction	jurisdiction	NOUN
inlawrev-2814	36	54	over	over	ADP
inlawrev-2814	36	55	inheritance	inheritance	NOUN
inlawrev-2814	36	56	tax	tax	NOUN
inlawrev-2814	36	57	matters	matter	NOUN
inlawrev-2814	36	58	.	.	PUNCT
inlawrev-2814	37	1	^^	^^	PUNCT
inlawrev-2814	37	2	in	in	ADP
inlawrev-2814	37	3	blood	blood	NOUN
inlawrev-2814	37	4	,	,	PUNCT
inlawrev-2814	37	5	as	as	ADP
inlawrev-2814	37	6	in	in	ADP
inlawrev-2814	37	7	previous	previous	ADJ
inlawrev-2814	37	8	cases	case	NOUN
inlawrev-2814	37	9	challenging	challenge	VERB
inlawrev-2814	37	10	the	the	DET
inlawrev-2814	37	11	jurisdiction	jurisdiction	NOUN
inlawrev-2814	37	12	of	of	ADP
inlawrev-2814	37	13	the	the	DET
inlawrev-2814	37	14	indiana	indiana	PROPN
inlawrev-2814	37	15	tax	tax	PROPN
inlawrev-2814	37	16	court	court	NOUN
inlawrev-2814	37	17	,	,	PUNCT
inlawrev-2814	37	18	^^	^^	CCONJ
inlawrev-2814	37	19	judge	judge	NOUN
inlawrev-2814	37	20	fisher	fisher	PROPN
inlawrev-2814	37	21	reiterated	reiterate	VERB
inlawrev-2814	37	22	the	the	DET
inlawrev-2814	37	23	tax	tax	NOUN
inlawrev-2814	37	24	court	court	NOUN
inlawrev-2814	37	25	's	's	PART
inlawrev-2814	37	26	position	position	NOUN
inlawrev-2814	37	27	that	that	SCONJ
inlawrev-2814	37	28	in	in	ADP
inlawrev-2814	37	29	creating	create	VERB
inlawrev-2814	37	30	the	the	DET
inlawrev-2814	37	31	indiana	indiana	PROPN
inlawrev-2814	37	32	tax	tax	NOUN
inlawrev-2814	37	33	court	court	NOUN
inlawrev-2814	37	34	the	the	DET
inlawrev-2814	37	35	legislature	legislature	NOUN
inlawrev-2814	37	36	's	's	PART
inlawrev-2814	37	37	intent	intent	NOUN
inlawrev-2814	37	38	was	be	AUX
inlawrev-2814	37	39	to	to	PART
inlawrev-2814	37	40	consolidate	consolidate	VERB
inlawrev-2814	37	41	all	all	DET
inlawrev-2814	37	42	tax	tax	NOUN
inlawrev-2814	37	43	issues	issue	NOUN
inlawrev-2814	37	44	in	in	ADP
inlawrev-2814	37	45	one	one	NUM
inlawrev-2814	37	46	judicial	judicial	ADJ
inlawrev-2814	37	47	forum	forum	NOUN
inlawrev-2814	37	48	and	and	CCONJ
inlawrev-2814	37	49	held	hold	VERB
inlawrev-2814	37	50	that	that	SCONJ
inlawrev-2814	37	51	the	the	DET
inlawrev-2814	37	52	tax	tax	NOUN
inlawrev-2814	37	53	court	court	NOUN
inlawrev-2814	37	54	has	have	VERB
inlawrev-2814	37	55	exclusive	exclusive	ADJ
inlawrev-2814	37	56	jurisdiction	jurisdiction	NOUN
inlawrev-2814	37	57	over	over	ADP
inlawrev-2814	37	58	inheritance	inheritance	NOUN
inlawrev-2814	37	59	tax	tax	NOUN
inlawrev-2814	37	60	appeals	appeal	NOUN
inlawrev-2814	37	61	from	from	ADP
inlawrev-2814	37	62	final	final	ADJ
inlawrev-2814	37	63	determinations	determination	NOUN
inlawrev-2814	37	64	of	of	ADP
inlawrev-2814	37	65	the	the	DET
inlawrev-2814	37	66	indiana	indiana	PROPN
inlawrev-2814	37	67	department	department	PROPN
inlawrev-2814	37	68	of	of	ADP
inlawrev-2814	37	69	revenue	revenue	NOUN
inlawrev-2814	37	70	.	.	PUNCT
inlawrev-2814	38	1	'^	'^	PROPN
inlawrev-2814	38	2	7	7	NUM
inlawrev-2814	38	3	.	.	NOUN
inlawrev-2814	38	4	15	15	NUM
inlawrev-2814	38	5	u.s.c	u.s.c	NOUN
inlawrev-2814	38	6	.	.	PUNCT
inlawrev-2814	39	1	§	§	PROPN
inlawrev-2814	39	2	381	381	NUM
inlawrev-2814	39	3	(	(	PUNCT
inlawrev-2814	39	4	1982	1982	NUM
inlawrev-2814	39	5	)	)	PUNCT
inlawrev-2814	39	6	.	.	PUNCT
inlawrev-2814	40	1	8	8	X
inlawrev-2814	40	2	.	.	X
inlawrev-2814	40	3	ind	ind	PROPN
inlawrev-2814	40	4	.	.	PUNCT
inlawrev-2814	41	1	code	code	PROPN
inlawrev-2814	41	2	§	§	PROPN
inlawrev-2814	41	3	6	6	NUM
inlawrev-2814	41	4	-	-	SYM
inlawrev-2814	41	5	8.1	8.1	NUM
inlawrev-2814	41	6	-	-	PUNCT
inlawrev-2814	41	7	3	3	NUM
inlawrev-2814	41	8	-	-	SYM
inlawrev-2814	41	9	3	3	NUM
inlawrev-2814	41	10	(	(	PUNCT
inlawrev-2814	41	11	1988	1988	NUM
inlawrev-2814	41	12	)	)	PUNCT
inlawrev-2814	41	13	.	.	PUNCT
inlawrev-2814	42	1	9	9	X
inlawrev-2814	42	2	.	.	X
inlawrev-2814	42	3	524	524	NUM
inlawrev-2814	42	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	42	5	824	824	NUM
inlawrev-2814	42	6	(	(	PUNCT
inlawrev-2814	42	7	ind	ind	NOUN
inlawrev-2814	42	8	.	.	PUNCT
inlawrev-2814	43	1	t.c	t.c	PROPN
inlawrev-2814	43	2	.	.	PROPN
inlawrev-2814	43	3	1988	1988	NUM
inlawrev-2814	43	4	)	)	PUNCT
inlawrev-2814	43	5	.	.	PUNCT
inlawrev-2814	44	1	10	10	NUM
inlawrev-2814	44	2	.	.	PUNCT
inlawrev-2814	45	1	this	this	DET
inlawrev-2814	45	2	issue	issue	NOUN
inlawrev-2814	45	3	was	be	AUX
inlawrev-2814	45	4	previously	previously	ADV
inlawrev-2814	45	5	addressed	address	VERB
inlawrev-2814	45	6	in	in	ADP
inlawrev-2814	45	7	f.	f.	PROPN
inlawrev-2814	45	8	dlouhy	dlouhy	PROPN
inlawrev-2814	45	9	&	&	CCONJ
inlawrev-2814	45	10	j.	j.	PROPN
inlawrev-2814	45	11	king	king	PROPN
inlawrev-2814	45	12	,	,	PUNCT
inlawrev-2814	45	13	significant	significant	ADJ
inlawrev-2814	45	14	developments	development	NOUN
inlawrev-2814	45	15	in	in	ADP
inlawrev-2814	45	16	indiana	indiana	PROPN
inlawrev-2814	45	17	taxation	taxation	PROPN
inlawrev-2814	45	18	,	,	PUNCT
inlawrev-2814	45	19	21	21	NUM
inlawrev-2814	45	20	ind	ind	NOUN
inlawrev-2814	45	21	.	.	PUNCT
inlawrev-2814	46	1	l.	l.	PROPN
inlawrev-2814	46	2	rev	rev	PROPN
inlawrev-2814	46	3	.	.	PROPN
inlawrev-2814	46	4	383	383	NUM
inlawrev-2814	46	5	(	(	PUNCT
inlawrev-2814	46	6	1987	1987	NUM
inlawrev-2814	46	7	)	)	PUNCT
inlawrev-2814	46	8	.	.	PUNCT
inlawrev-2814	47	1	11	11	NUM
inlawrev-2814	47	2	.	.	X
inlawrev-2814	47	3	blood	blood	NOUN
inlawrev-2814	47	4	,	,	PUNCT
inlawrev-2814	47	5	524	524	NUM
inlawrev-2814	47	6	n.e.2d	n.e.2d	NOUN
inlawrev-2814	47	7	at	at	ADP
inlawrev-2814	47	8	824	824	NUM
inlawrev-2814	47	9	.	.	PUNCT
inlawrev-2814	48	1	12	12	NUM
inlawrev-2814	48	2	.	.	PUNCT
inlawrev-2814	49	1	see	see	VERB
inlawrev-2814	49	2	,	,	PUNCT
inlawrev-2814	49	3	e.g.	e.g.	ADV
inlawrev-2814	49	4	,	,	PUNCT
inlawrev-2814	49	5	herff	herff	PROPN
inlawrev-2814	49	6	jones	jones	PROPN
inlawrev-2814	49	7	,	,	PUNCT
inlawrev-2814	49	8	inc	inc	PROPN
inlawrev-2814	49	9	.	.	PROPN
inlawrev-2814	50	1	v.	v.	ADP
inlawrev-2814	50	2	state	state	PROPN
inlawrev-2814	50	3	bd	bd	PROPN
inlawrev-2814	50	4	.	.	PROPN
inlawrev-2814	50	5	of	of	ADP
inlawrev-2814	50	6	tax	tax	NOUN
inlawrev-2814	50	7	comm'rs	comm'rs	NOUN
inlawrev-2814	50	8	,	,	PUNCT
inlawrev-2814	50	9	512	512	NUM
inlawrev-2814	50	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	50	11	485	485	NUM
inlawrev-2814	50	12	(	(	PUNCT
inlawrev-2814	50	13	ind	ind	NOUN
inlawrev-2814	50	14	.	.	PUNCT
inlawrev-2814	51	1	t.c	t.c	PROPN
inlawrev-2814	51	2	.	.	PROPN
inlawrev-2814	51	3	1987	1987	NUM
inlawrev-2814	51	4	)	)	PUNCT
inlawrev-2814	51	5	(	(	PUNCT
inlawrev-2814	51	6	indiana	indiana	PROPN
inlawrev-2814	51	7	tax	tax	PROPN
inlawrev-2814	51	8	court	court	NOUN
inlawrev-2814	51	9	has	have	VERB
inlawrev-2814	51	10	"	"	PUNCT
inlawrev-2814	51	11	exclusive	exclusive	ADJ
inlawrev-2814	51	12	jurisdiction	jurisdiction	NOUN
inlawrev-2814	51	13	in	in	ADP
inlawrev-2814	51	14	refund	refund	NOUN
inlawrev-2814	51	15	case	case	NOUN
inlawrev-2814	51	16	in	in	ADP
inlawrev-2814	51	17	which	which	PRON
inlawrev-2814	51	18	county	county	NOUN
inlawrev-2814	51	19	board	board	NOUN
inlawrev-2814	51	20	of	of	ADP
inlawrev-2814	51	21	commissioners	commissioner	NOUN
inlawrev-2814	51	22	had	have	VERB
inlawrev-2814	51	23	no	no	DET
inlawrev-2814	51	24	discretion	discretion	NOUN
inlawrev-2814	51	25	to	to	PART
inlawrev-2814	51	26	allow	allow	VERB
inlawrev-2814	51	27	refund	refund	NOUN
inlawrev-2814	51	28	claim	claim	NOUN
inlawrev-2814	51	29	following	follow	VERB
inlawrev-2814	51	30	state	state	PROPN
inlawrev-2814	51	31	board	board	NOUN
inlawrev-2814	51	32	's	's	PART
inlawrev-2814	51	33	disapproval	disapproval	NOUN
inlawrev-2814	51	34	of	of	ADP
inlawrev-2814	51	35	claim	claim	NOUN
inlawrev-2814	51	36	.	.	PUNCT
inlawrev-2814	52	1	"	"	PUNCT
inlawrev-2814	52	2	)	)	PUNCT
inlawrev-2814	52	3	.	.	PUNCT
inlawrev-2814	53	1	13	13	NUM
inlawrev-2814	53	2	.	.	X
inlawrev-2814	53	3	524	524	NUM
inlawrev-2814	53	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	53	5	at	at	ADP
inlawrev-2814	53	6	825	825	NUM
inlawrev-2814	53	7	.	.	PUNCT
inlawrev-2814	53	8	1988	1988	NUM
inlawrev-2814	53	9	]	]	PUNCT
inlawrev-2814	53	10	taxation	taxation	NOUN
inlawrev-2814	53	11	421	421	NUM
inlawrev-2814	53	12	ii	ii	NOUN
inlawrev-2814	53	13	.	.	PUNCT
inlawrev-2814	54	1	the	the	DET
inlawrev-2814	54	2	taxation	taxation	NOUN
inlawrev-2814	54	3	of	of	ADP
inlawrev-2814	54	4	partnerships	partnership	NOUN
inlawrev-2814	54	5	in	in	ADP
inlawrev-2814	54	6	indiana	indiana	PROPN
inlawrev-2814	54	7	during	during	ADP
inlawrev-2814	54	8	the	the	DET
inlawrev-2814	54	9	survey	survey	NOUN
inlawrev-2814	54	10	period	period	NOUN
inlawrev-2814	54	11	,	,	PUNCT
inlawrev-2814	54	12	the	the	DET
inlawrev-2814	54	13	number	number	NOUN
inlawrev-2814	54	14	of	of	ADP
inlawrev-2814	54	15	major	major	ADJ
inlawrev-2814	54	16	operations	operation	NOUN
inlawrev-2814	54	17	doing	do	VERB
inlawrev-2814	54	18	business	business	NOUN
inlawrev-2814	54	19	in	in	ADP
inlawrev-2814	54	20	indiana	indiana	PROPN
inlawrev-2814	54	21	as	as	ADP
inlawrev-2814	54	22	corporate	corporate	ADJ
inlawrev-2814	54	23	joint	joint	ADJ
inlawrev-2814	54	24	ventures	venture	NOUN
inlawrev-2814	54	25	or	or	CCONJ
inlawrev-2814	54	26	partnerships	partnership	NOUN
inlawrev-2814	54	27	has	have	AUX
inlawrev-2814	54	28	significantly	significantly	ADV
inlawrev-2814	54	29	increased	increase	VERB
inlawrev-2814	54	30	.	.	PUNCT
inlawrev-2814	55	1	an	an	DET
inlawrev-2814	55	2	advantage	advantage	NOUN
inlawrev-2814	55	3	of	of	ADP
inlawrev-2814	55	4	doing	do	VERB
inlawrev-2814	55	5	business	business	NOUN
inlawrev-2814	55	6	as	as	ADP
inlawrev-2814	55	7	a	a	DET
inlawrev-2814	55	8	partnership	partnership	NOUN
inlawrev-2814	55	9	or	or	CCONJ
inlawrev-2814	55	10	a	a	DET
inlawrev-2814	55	11	joint	joint	ADJ
inlawrev-2814	55	12	venture	venture	NOUN
inlawrev-2814	55	13	in	in	ADP
inlawrev-2814	55	14	indiana	indiana	PROPN
inlawrev-2814	55	15	is	be	AUX
inlawrev-2814	55	16	the	the	DET
inlawrev-2814	55	17	exemption	exemption	NOUN
inlawrev-2814	55	18	from	from	ADP
inlawrev-2814	55	19	gross	gross	ADJ
inlawrev-2814	55	20	income	income	NOUN
inlawrev-2814	55	21	tax	tax	NOUN
inlawrev-2814	55	22	granted	grant	VERB
inlawrev-2814	55	23	by	by	ADP
inlawrev-2814	55	24	indiana	indiana	PROPN
inlawrev-2814	55	25	code	code	PROPN
inlawrev-2814	55	26	section	section	PROPN
inlawrev-2814	55	27	6	6	NUM
inlawrev-2814	55	28	-	-	SYM
inlawrev-2814	55	29	2.1	2.1	NUM
inlawrev-2814	55	30	-	-	PUNCT
inlawrev-2814	55	31	3	3	NUM
inlawrev-2814	55	32	-	-	PUNCT
inlawrev-2814	55	33	25(b	25(b	NUM
inlawrev-2814	55	34	)	)	PUNCT
inlawrev-2814	55	35	.	.	PUNCT
inlawrev-2814	55	36	''	''	PUNCT
inlawrev-2814	56	1	*	*	PUNCT
inlawrev-2814	56	2	in	in	ADP
inlawrev-2814	56	3	1988	1988	NUM
inlawrev-2814	56	4	,	,	PUNCT
inlawrev-2814	56	5	the	the	DET
inlawrev-2814	56	6	legislature	legislature	NOUN
inlawrev-2814	56	7	re	re	VERB
inlawrev-2814	56	8	-	-	VERB
inlawrev-2814	56	9	examined	examine	VERB
inlawrev-2814	56	10	this	this	DET
inlawrev-2814	56	11	exemption	exemption	NOUN
inlawrev-2814	56	12	,	,	PUNCT
inlawrev-2814	56	13	but	but	CCONJ
inlawrev-2814	56	14	only	only	ADV
inlawrev-2814	56	15	placed	place	VERB
inlawrev-2814	56	16	a	a	DET
inlawrev-2814	56	17	minor	minor	ADJ
inlawrev-2814	56	18	limitation	limitation	NOUN
inlawrev-2814	56	19	on	on	ADP
inlawrev-2814	56	20	its	its	PRON
inlawrev-2814	56	21	availability.^^	availability.^^	NOUN
inlawrev-2814	56	22	this	this	DET
inlawrev-2814	56	23	exemption	exemption	NOUN
inlawrev-2814	56	24	should	should	AUX
inlawrev-2814	56	25	thus	thus	ADV
inlawrev-2814	56	26	be	be	AUX
inlawrev-2814	56	27	considered	consider	VERB
inlawrev-2814	56	28	in	in	ADP
inlawrev-2814	56	29	weighing	weigh	VERB
inlawrev-2814	56	30	the	the	DET
inlawrev-2814	56	31	pros	pro	NOUN
inlawrev-2814	56	32	and	and	CCONJ
inlawrev-2814	56	33	cons	con	NOUN
inlawrev-2814	56	34	of	of	ADP
inlawrev-2814	56	35	doing	do	VERB
inlawrev-2814	56	36	business	business	NOUN
inlawrev-2814	56	37	in	in	ADP
inlawrev-2814	56	38	indiana	indiana	PROPN
inlawrev-2814	56	39	as	as	ADP
inlawrev-2814	56	40	a	a	DET
inlawrev-2814	56	41	partnership	partnership	NOUN
inlawrev-2814	56	42	vis	vis	X
inlawrev-2814	56	43	-	-	PUNCT
inlawrev-2814	56	44	a	a	X
inlawrev-2814	56	45	-	-	PUNCT
inlawrev-2814	56	46	vis	vis	X
inlawrev-2814	56	47	a	a	DET
inlawrev-2814	56	48	corporation	corporation	NOUN
inlawrev-2814	56	49	.	.	PUNCT
inlawrev-2814	57	1	all	all	DET
inlawrev-2814	57	2	partnerships	partnership	NOUN
inlawrev-2814	57	3	today	today	NOUN
inlawrev-2814	57	4	are	be	AUX
inlawrev-2814	57	5	exempted	exempt	VERB
inlawrev-2814	57	6	from	from	ADP
inlawrev-2814	57	7	indiana	indiana	PROPN
inlawrev-2814	57	8	gross	gross	ADJ
inlawrev-2814	57	9	income	income	NOUN
inlawrev-2814	57	10	tax,'^	tax,'^	NOUN
inlawrev-2814	57	11	adjusted	adjust	VERB
inlawrev-2814	57	12	gross	gross	ADJ
inlawrev-2814	57	13	income	income	NOUN
inlawrev-2814	57	14	tax'^	tax'^	NOUN
inlawrev-2814	57	15	and	and	CCONJ
inlawrev-2814	57	16	supplemental	supplemental	ADJ
inlawrev-2814	57	17	net	net	ADJ
inlawrev-2814	57	18	income	income	NOUN
inlawrev-2814	57	19	tax	tax	NOUN
inlawrev-2814	57	20	.	.	PUNCT
inlawrev-2814	58	1	'^	'^	NOUN
inlawrev-2814	58	2	this	this	PRON
inlawrev-2814	58	3	includes	include	VERB
inlawrev-2814	58	4	corporate	corporate	ADJ
inlawrev-2814	58	5	partnerships	partnership	NOUN
inlawrev-2814	58	6	,	,	PUNCT
inlawrev-2814	58	7	(	(	PUNCT
inlawrev-2814	58	8	partnerships	partnership	NOUN
inlawrev-2814	58	9	with	with	ADP
inlawrev-2814	58	10	one	one	NUM
inlawrev-2814	58	11	or	or	CCONJ
inlawrev-2814	58	12	more	more	ADJ
inlawrev-2814	58	13	corporate	corporate	ADJ
inlawrev-2814	58	14	partners	partner	NOUN
inlawrev-2814	58	15	)	)	PUNCT
inlawrev-2814	58	16	and	and	CCONJ
inlawrev-2814	58	17	two	two	NUM
inlawrev-2814	58	18	-	-	PUNCT
inlawrev-2814	58	19	tier	tier	NOUN
inlawrev-2814	58	20	partnerships	partnership	NOUN
inlawrev-2814	58	21	(	(	PUNCT
inlawrev-2814	58	22	partnerships	partnership	NOUN
inlawrev-2814	58	23	where	where	SCONJ
inlawrev-2814	58	24	the	the	DET
inlawrev-2814	58	25	first	first	ADJ
inlawrev-2814	58	26	-	-	PUNCT
inlawrev-2814	58	27	tier	tier	NOUN
inlawrev-2814	58	28	partners	partner	NOUN
inlawrev-2814	58	29	are	be	AUX
inlawrev-2814	58	30	themselves	themselves	PRON
inlawrev-2814	58	31	partnerships	partnership	NOUN
inlawrev-2814	58	32	)	)	PUNCT
inlawrev-2814	58	33	.	.	PUNCT
inlawrev-2814	59	1	this	this	PRON
inlawrev-2814	59	2	was	be	AUX
inlawrev-2814	59	3	not	not	PART
inlawrev-2814	59	4	always	always	ADV
inlawrev-2814	59	5	the	the	DET
inlawrev-2814	59	6	case	case	NOUN
inlawrev-2814	59	7	,	,	PUNCT
inlawrev-2814	59	8	however	however	ADV
inlawrev-2814	59	9	.	.	PUNCT
inlawrev-2814	60	1	indiana	indiana	PROPN
inlawrev-2814	60	2	has	have	AUX
inlawrev-2814	60	3	vacillated	vacillate	VERB
inlawrev-2814	60	4	numerous	numerous	ADJ
inlawrev-2814	60	5	times	time	NOUN
inlawrev-2814	60	6	on	on	ADP
inlawrev-2814	60	7	how	how	SCONJ
inlawrev-2814	60	8	partnerships	partnership	NOUN
inlawrev-2814	60	9	should	should	AUX
inlawrev-2814	60	10	be	be	AUX
inlawrev-2814	60	11	taxed	tax	VERB
inlawrev-2814	60	12	.	.	PUNCT
inlawrev-2814	61	1	prior	prior	ADV
inlawrev-2814	61	2	to	to	ADP
inlawrev-2814	61	3	the	the	DET
inlawrev-2814	61	4	enactment	enactment	NOUN
inlawrev-2814	61	5	of	of	ADP
inlawrev-2814	61	6	the	the	DET
inlawrev-2814	61	7	adjusted	adjust	VERB
inlawrev-2814	61	8	gross	gross	ADJ
inlawrev-2814	61	9	income	income	NOUN
inlawrev-2814	61	10	tax	tax	NOUN
inlawrev-2814	61	11	act^^	act^^	PROPN
inlawrev-2814	61	12	in	in	ADP
inlawrev-2814	61	13	1963	1963	NUM
inlawrev-2814	61	14	,	,	PUNCT
inlawrev-2814	61	15	indiana	indiana	PROPN
inlawrev-2814	61	16	had	have	VERB
inlawrev-2814	61	17	only	only	ADV
inlawrev-2814	61	18	one	one	NUM
inlawrev-2814	61	19	income	income	NOUN
inlawrev-2814	61	20	tax	tax	NOUN
inlawrev-2814	61	21	,	,	PUNCT
inlawrev-2814	61	22	the	the	DET
inlawrev-2814	61	23	gross	gross	ADJ
inlawrev-2814	61	24	income	income	NOUN
inlawrev-2814	61	25	tax,^	tax,^	NOUN
inlawrev-2814	61	26	°	°	PRON
inlawrev-2814	61	27	that	that	PRON
inlawrev-2814	61	28	was	be	AUX
inlawrev-2814	61	29	imposed	impose	VERB
inlawrev-2814	61	30	upon	upon	SCONJ
inlawrev-2814	61	31	partnerships	partnership	NOUN
inlawrev-2814	61	32	,	,	PUNCT
inlawrev-2814	61	33	joint	joint	ADJ
inlawrev-2814	61	34	ventures	venture	NOUN
inlawrev-2814	61	35	and	and	CCONJ
inlawrev-2814	61	36	pools.^	pools.^	NOUN
inlawrev-2814	61	37	'	'	PUNCT
inlawrev-2814	61	38	if	if	SCONJ
inlawrev-2814	61	39	the	the	DET
inlawrev-2814	61	40	gross	gross	ADJ
inlawrev-2814	61	41	income	income	NOUN
inlawrev-2814	61	42	tax	tax	NOUN
inlawrev-2814	61	43	was	be	AUX
inlawrev-2814	61	44	paid	pay	VERB
inlawrev-2814	61	45	on	on	ADP
inlawrev-2814	61	46	the	the	DET
inlawrev-2814	61	47	gross	gross	ADJ
inlawrev-2814	61	48	income	income	NOUN
inlawrev-2814	61	49	of	of	ADP
inlawrev-2814	61	50	the	the	DET
inlawrev-2814	61	51	partnership	partnership	NOUN
inlawrev-2814	61	52	,	,	PUNCT
inlawrev-2814	61	53	joint	joint	ADJ
inlawrev-2814	61	54	venture	venture	NOUN
inlawrev-2814	61	55	or	or	CCONJ
inlawrev-2814	61	56	pool	pool	NOUN
inlawrev-2814	61	57	,	,	PUNCT
inlawrev-2814	61	58	the	the	DET
inlawrev-2814	61	59	amounts	amount	NOUN
inlawrev-2814	61	60	received	receive	VERB
inlawrev-2814	61	61	by	by	ADP
inlawrev-2814	61	62	the	the	DET
inlawrev-2814	61	63	partners	partner	NOUN
inlawrev-2814	61	64	or	or	CCONJ
inlawrev-2814	61	65	participants	participant	NOUN
inlawrev-2814	61	66	as	as	ADP
inlawrev-2814	61	67	their	their	PRON
inlawrev-2814	61	68	respective	respective	ADJ
inlawrev-2814	61	69	distributive	distributive	ADJ
inlawrev-2814	61	70	shares	share	NOUN
inlawrev-2814	61	71	of	of	ADP
inlawrev-2814	61	72	the	the	DET
inlawrev-2814	61	73	income	income	NOUN
inlawrev-2814	61	74	of	of	ADP
inlawrev-2814	61	75	the	the	DET
inlawrev-2814	61	76	partnership	partnership	NOUN
inlawrev-2814	61	77	,	,	PUNCT
inlawrev-2814	61	78	joint	joint	ADJ
inlawrev-2814	61	79	venture	venture	NOUN
inlawrev-2814	61	80	or	or	CCONJ
inlawrev-2814	61	81	pool	pool	NOUN
inlawrev-2814	61	82	,	,	PUNCT
inlawrev-2814	61	83	were	be	AUX
inlawrev-2814	61	84	exempted	exempt	VERB
inlawrev-2814	61	85	from	from	ADP
inlawrev-2814	61	86	gross	gross	ADJ
inlawrev-2814	61	87	income	income	NOUN
inlawrev-2814	61	88	tax.^^	tax.^^	ADP
inlawrev-2814	61	89	in	in	ADP
inlawrev-2814	61	90	short	short	ADJ
inlawrev-2814	61	91	,	,	PUNCT
inlawrev-2814	61	92	prior	prior	ADV
inlawrev-2814	61	93	to	to	ADP
inlawrev-2814	61	94	the	the	DET
inlawrev-2814	61	95	enactment	enactment	NOUN
inlawrev-2814	61	96	of	of	ADP
inlawrev-2814	61	97	the	the	DET
inlawrev-2814	61	98	adjusted	adjust	VERB
inlawrev-2814	61	99	gross	gross	ADJ
inlawrev-2814	61	100	income	income	NOUN
inlawrev-2814	61	101	tax	tax	PROPN
inlawrev-2814	61	102	act	act	PROPN
inlawrev-2814	61	103	,	,	PUNCT
inlawrev-2814	61	104	partnerships	partnership	NOUN
inlawrev-2814	61	105	or	or	CCONJ
inlawrev-2814	61	106	joint	joint	ADJ
inlawrev-2814	61	107	ventures	venture	NOUN
inlawrev-2814	61	108	were	be	AUX
inlawrev-2814	61	109	treated	treat	VERB
inlawrev-2814	61	110	as	as	ADP
inlawrev-2814	61	111	separate	separate	ADJ
inlawrev-2814	61	112	taxable	taxable	ADJ
inlawrev-2814	61	113	entities	entity	NOUN
inlawrev-2814	61	114	subject	subject	ADJ
inlawrev-2814	61	115	to	to	ADP
inlawrev-2814	61	116	the	the	DET
inlawrev-2814	61	117	indiana	indiana	PROPN
inlawrev-2814	61	118	gross	gross	ADJ
inlawrev-2814	61	119	income	income	NOUN
inlawrev-2814	61	120	tax	tax	NOUN
inlawrev-2814	61	121	.	.	PUNCT
inlawrev-2814	62	1	14	14	NUM
inlawrev-2814	62	2	.	.	PUNCT
inlawrev-2814	63	1	ind	ind	PROPN
inlawrev-2814	63	2	.	.	PUNCT
inlawrev-2814	64	1	code	code	PROPN
inlawrev-2814	64	2	§	§	PROPN
inlawrev-2814	64	3	6	6	NUM
inlawrev-2814	64	4	-	-	SYM
inlawrev-2814	64	5	2.1	2.1	NUM
inlawrev-2814	64	6	-	-	PUNCT
inlawrev-2814	64	7	3	3	NUM
inlawrev-2814	64	8	-	-	PUNCT
inlawrev-2814	64	9	25(b	25(b	NUM
inlawrev-2814	64	10	)	)	PUNCT
inlawrev-2814	64	11	(	(	PUNCT
inlawrev-2814	64	12	1988	1988	NUM
inlawrev-2814	64	13	)	)	PUNCT
inlawrev-2814	64	14	.	.	PUNCT
inlawrev-2814	65	1	this	this	DET
inlawrev-2814	65	2	section	section	NOUN
inlawrev-2814	65	3	provides	provide	VERB
inlawrev-2814	65	4	:	:	PUNCT
inlawrev-2814	65	5	gross	gross	ADJ
inlawrev-2814	65	6	income	income	NOUN
inlawrev-2814	65	7	received	receive	VERB
inlawrev-2814	65	8	by	by	ADP
inlawrev-2814	65	9	a	a	DET
inlawrev-2814	65	10	partnership	partnership	NOUN
inlawrev-2814	65	11	is	be	AUX
inlawrev-2814	65	12	exempt	exempt	ADJ
inlawrev-2814	65	13	from	from	ADP
inlawrev-2814	65	14	gross	gross	ADJ
inlawrev-2814	65	15	income	income	NOUN
inlawrev-2814	65	16	tax	tax	NOUN
inlawrev-2814	65	17	.	.	PUNCT
inlawrev-2814	66	1	however	however	ADV
inlawrev-2814	66	2	,	,	PUNCT
inlawrev-2814	66	3	a	a	DET
inlawrev-2814	66	4	gross	gross	ADJ
inlawrev-2814	66	5	income	income	NOUN
inlawrev-2814	66	6	is	be	AUX
inlawrev-2814	66	7	not	not	PART
inlawrev-2814	66	8	exempt	exempt	ADJ
inlawrev-2814	66	9	from	from	ADP
inlawrev-2814	66	10	the	the	DET
inlawrev-2814	66	11	gross	gross	ADJ
inlawrev-2814	66	12	income	income	NOUN
inlawrev-2814	66	13	tax	tax	NOUN
inlawrev-2814	66	14	if	if	SCONJ
inlawrev-2814	66	15	it	it	PRON
inlawrev-2814	66	16	is	be	AUX
inlawrev-2814	66	17	received	receive	VERB
inlawrev-2814	66	18	by	by	ADP
inlawrev-2814	66	19	a	a	DET
inlawrev-2814	66	20	publicly	publicly	ADV
inlawrev-2814	66	21	traded	trade	VERB
inlawrev-2814	66	22	partnership	partnership	NOUN
inlawrev-2814	66	23	that	that	PRON
inlawrev-2814	66	24	is	be	AUX
inlawrev-2814	66	25	treated	treat	VERB
inlawrev-2814	66	26	as	as	ADP
inlawrev-2814	66	27	a	a	DET
inlawrev-2814	66	28	corporation	corporation	NOUN
inlawrev-2814	66	29	for	for	ADP
inlawrev-2814	66	30	fedeal	fedeal	ADJ
inlawrev-2814	66	31	income	income	NOUN
inlawrev-2814	66	32	tax	tax	NOUN
inlawrev-2814	66	33	purposes	purpose	NOUN
inlawrev-2814	66	34	under	under	ADP
inlawrev-2814	66	35	section	section	NOUN
inlawrev-2814	66	36	7704	7704	NUM
inlawrev-2814	66	37	of	of	ADP
inlawrev-2814	66	38	the	the	DET
inlawrev-2814	66	39	internal	internal	ADJ
inlawrev-2814	66	40	revenue	revenue	NOUN
inlawrev-2814	66	41	code	code	NOUN
inlawrev-2814	66	42	.	.	PUNCT
inlawrev-2814	67	1	15	15	NUM
inlawrev-2814	67	2	.	.	PUNCT
inlawrev-2814	68	1	in	in	ADP
inlawrev-2814	68	2	the	the	DET
inlawrev-2814	68	3	1988	1988	NUM
inlawrev-2814	68	4	amendment	amendment	NOUN
inlawrev-2814	68	5	,	,	PUNCT
inlawrev-2814	68	6	the	the	DET
inlawrev-2814	68	7	legislature	legislature	NOUN
inlawrev-2814	68	8	added	add	VERB
inlawrev-2814	68	9	the	the	DET
inlawrev-2814	68	10	second	second	ADJ
inlawrev-2814	68	11	sentence	sentence	NOUN
inlawrev-2814	68	12	to	to	ADP
inlawrev-2814	68	13	subsection	subsection	NOUN
inlawrev-2814	68	14	(	(	PUNCT
inlawrev-2814	68	15	b	b	NOUN
inlawrev-2814	68	16	)	)	PUNCT
inlawrev-2814	68	17	.	.	PUNCT
inlawrev-2814	69	1	16	16	NUM
inlawrev-2814	69	2	.	.	PUNCT
inlawrev-2814	70	1	ind	ind	PROPN
inlawrev-2814	70	2	.	.	PUNCT
inlawrev-2814	71	1	code	code	PROPN
inlawrev-2814	71	2	§	§	PROPN
inlawrev-2814	71	3	6	6	NUM
inlawrev-2814	71	4	-	-	SYM
inlawrev-2814	71	5	2.1	2.1	NUM
inlawrev-2814	71	6	-	-	PUNCT
inlawrev-2814	71	7	3	3	NUM
inlawrev-2814	71	8	-	-	PUNCT
inlawrev-2814	71	9	25(b	25(b	NUM
inlawrev-2814	71	10	)	)	PUNCT
inlawrev-2814	71	11	(	(	PUNCT
inlawrev-2814	71	12	1988	1988	NUM
inlawrev-2814	71	13	)	)	PUNCT
inlawrev-2814	71	14	.	.	PUNCT
inlawrev-2814	72	1	17	17	NUM
inlawrev-2814	72	2	.	.	PUNCT
inlawrev-2814	73	1	i	i	PRON
inlawrev-2814	73	2	d.	d.	PROPN
inlawrev-2814	73	3	§	§	PROPN
inlawrev-2814	73	4	6	6	NUM
inlawrev-2814	73	5	-	-	SYM
inlawrev-2814	73	6	3	3	NUM
inlawrev-2814	73	7	-	-	PUNCT
inlawrev-2814	73	8	4	4	NUM
inlawrev-2814	73	9	-	-	SYM
inlawrev-2814	73	10	11	11	NUM
inlawrev-2814	73	11	.	.	PUNCT
inlawrev-2814	73	12	18	18	NUM
inlawrev-2814	73	13	.	.	PUNCT
inlawrev-2814	74	1	i	i	PRON
inlawrev-2814	74	2	d.	d.	PROPN
inlawrev-2814	74	3	^	^	PUNCT
inlawrev-2814	74	4	6	6	NUM
inlawrev-2814	74	5	-	-	SYM
inlawrev-2814	74	6	3	3	NUM
inlawrev-2814	74	7	-	-	PUNCT
inlawrev-2814	74	8	8	8	NUM
inlawrev-2814	74	9	-	-	SYM
inlawrev-2814	74	10	5	5	NUM
inlawrev-2814	74	11	.	.	NOUN
inlawrev-2814	74	12	19	19	NUM
inlawrev-2814	74	13	.	.	PUNCT
inlawrev-2814	74	14	adjusted	adjust	VERB
inlawrev-2814	74	15	gross	gross	ADJ
inlawrev-2814	74	16	income	income	NOUN
inlawrev-2814	74	17	tax	tax	NOUN
inlawrev-2814	74	18	act	act	NOUN
inlawrev-2814	74	19	of	of	ADP
inlawrev-2814	74	20	1963	1963	NUM
inlawrev-2814	74	21	,	,	PUNCT
inlawrev-2814	74	22	ch	ch	NOUN
inlawrev-2814	74	23	.	.	PROPN
inlawrev-2814	74	24	32	32	NUM
inlawrev-2814	74	25	(	(	PUNCT
inlawrev-2814	74	26	spec	spec	PROPN
inlawrev-2814	74	27	.	.	PUNCT
inlawrev-2814	75	1	sess	sess	PROPN
inlawrev-2814	75	2	.	.	PUNCT
inlawrev-2814	75	3	)	)	PUNCT
inlawrev-2814	75	4	,	,	PUNCT
inlawrev-2814	75	5	1963	1963	NUM
inlawrev-2814	75	6	ind	ind	NOUN
inlawrev-2814	75	7	.	.	PUNCT
inlawrev-2814	76	1	acts	act	NOUN
inlawrev-2814	76	2	(	(	PUNCT
inlawrev-2814	76	3	spec	spec	PROPN
inlawrev-2814	76	4	.	.	PUNCT
inlawrev-2814	77	1	sess	sess	PROPN
inlawrev-2814	77	2	.	.	PUNCT
inlawrev-2814	77	3	)	)	PUNCT
inlawrev-2814	78	1	82	82	NUM
inlawrev-2814	78	2	.	.	NOUN
inlawrev-2814	79	1	20	20	NUM
inlawrev-2814	79	2	.	.	PUNCT
inlawrev-2814	80	1	ind	ind	PROPN
inlawrev-2814	80	2	.	.	PUNCT
inlawrev-2814	80	3	code	code	PROPN
inlawrev-2814	80	4	ann	ann	PROPN
inlawrev-2814	80	5	.	.	PUNCT
inlawrev-2814	81	1	§	§	PROPN
inlawrev-2814	81	2	§	§	PROPN
inlawrev-2814	81	3	64	64	NUM
inlawrev-2814	81	4	-	-	SYM
inlawrev-2814	81	5	2601	2601	NUM
inlawrev-2814	81	6	to	to	ADP
inlawrev-2814	81	7	31	31	NUM
inlawrev-2814	81	8	(	(	PUNCT
inlawrev-2814	81	9	burns	burn	NOUN
inlawrev-2814	81	10	1961	1961	NUM
inlawrev-2814	81	11	)	)	PUNCT
inlawrev-2814	81	12	(	(	PUNCT
inlawrev-2814	81	13	current	current	ADJ
inlawrev-2814	81	14	version	version	NOUN
inlawrev-2814	81	15	at	at	ADP
inlawrev-2814	81	16	ind	ind	PROPN
inlawrev-2814	81	17	.	.	PUNCT
inlawrev-2814	82	1	code	code	PROPN
inlawrev-2814	82	2	§	§	PROPN
inlawrev-2814	82	3	§	§	PROPN
inlawrev-2814	82	4	6	6	NUM
inlawrev-2814	82	5	-	-	SYM
inlawrev-2814	82	6	2.1	2.1	NUM
inlawrev-2814	82	7	-	-	PUNCT
inlawrev-2814	82	8	1	1	NUM
inlawrev-2814	82	9	-	-	SYM
inlawrev-2814	82	10	1	1	NUM
inlawrev-2814	82	11	to	to	ADP
inlawrev-2814	82	12	§	§	PROPN
inlawrev-2814	82	13	6	6	NUM
inlawrev-2814	82	14	-	-	SYM
inlawrev-2814	82	15	2.5	2.5	NUM
inlawrev-2814	82	16	-	-	PUNCT
inlawrev-2814	82	17	10	10	NUM
inlawrev-2814	82	18	-	-	SYM
inlawrev-2814	82	19	4	4	NUM
inlawrev-2814	82	20	(	(	PUNCT
inlawrev-2814	82	21	1988	1988	NUM
inlawrev-2814	82	22	)	)	PUNCT
inlawrev-2814	82	23	)	)	PUNCT
inlawrev-2814	82	24	.	.	PUNCT
inlawrev-2814	83	1	21	21	NUM
inlawrev-2814	83	2	.	.	X
inlawrev-2814	84	1	ind	ind	PROPN
inlawrev-2814	84	2	.	.	PUNCT
inlawrev-2814	84	3	code	code	PROPN
inlawrev-2814	84	4	ann	ann	PROPN
inlawrev-2814	84	5	.	.	PUNCT
inlawrev-2814	85	1	§	§	PROPN
inlawrev-2814	85	2	64	64	NUM
inlawrev-2814	85	3	-	-	PUNCT
inlawrev-2814	85	4	2601(a	2601(a	NOUN
inlawrev-2814	85	5	)	)	PUNCT
inlawrev-2814	85	6	(	(	PUNCT
inlawrev-2814	85	7	burns	burn	NOUN
inlawrev-2814	85	8	1961	1961	NUM
inlawrev-2814	85	9	)	)	PUNCT
inlawrev-2814	85	10	(	(	PUNCT
inlawrev-2814	85	11	current	current	ADJ
inlawrev-2814	85	12	version	version	NOUN
inlawrev-2814	85	13	at	at	ADP
inlawrev-2814	85	14	ind	ind	PROPN
inlawrev-2814	85	15	.	.	PUNCT
inlawrev-2814	86	1	code	code	PROPN
inlawrev-2814	86	2	§	§	PROPN
inlawrev-2814	86	3	6	6	NUM
inlawrev-2814	86	4	-	-	SYM
inlawrev-2814	86	5	2.1	2.1	NUM
inlawrev-2814	86	6	-	-	PUNCT
inlawrev-2814	86	7	1	1	NUM
inlawrev-2814	86	8	-	-	SYM
inlawrev-2814	86	9	16	16	NUM
inlawrev-2814	86	10	(	(	PUNCT
inlawrev-2814	86	11	1988	1988	NUM
inlawrev-2814	86	12	)	)	PUNCT
inlawrev-2814	86	13	)	)	PUNCT
inlawrev-2814	86	14	.	.	PUNCT
inlawrev-2814	87	1	22	22	NUM
inlawrev-2814	87	2	.	.	PUNCT
inlawrev-2814	88	1	ind	ind	PROPN
inlawrev-2814	88	2	.	.	PUNCT
inlawrev-2814	88	3	code	code	PROPN
inlawrev-2814	88	4	ann	ann	PROPN
inlawrev-2814	88	5	.	.	PUNCT
inlawrev-2814	89	1	§	§	PROPN
inlawrev-2814	89	2	64	64	NUM
inlawrev-2814	89	3	-	-	PUNCT
inlawrev-2814	89	4	2607(a	2607(a	NUM
inlawrev-2814	89	5	)	)	PUNCT
inlawrev-2814	89	6	(	(	PUNCT
inlawrev-2814	89	7	burns	burn	NOUN
inlawrev-2814	89	8	1961	1961	NUM
inlawrev-2814	89	9	)	)	PUNCT
inlawrev-2814	89	10	(	(	PUNCT
inlawrev-2814	89	11	current	current	ADJ
inlawrev-2814	89	12	version	version	NOUN
inlawrev-2814	89	13	at	at	ADP
inlawrev-2814	89	14	ind	ind	PROPN
inlawrev-2814	89	15	.	.	PUNCT
inlawrev-2814	90	1	code	code	PROPN
inlawrev-2814	90	2	§	§	PROPN
inlawrev-2814	90	3	6	6	NUM
inlawrev-2814	90	4	-	-	SYM
inlawrev-2814	90	5	2.1	2.1	NUM
inlawrev-2814	90	6	-	-	PUNCT
inlawrev-2814	90	7	3	3	NUM
inlawrev-2814	90	8	-	-	SYM
inlawrev-2814	90	9	25	25	NUM
inlawrev-2814	90	10	(	(	PUNCT
inlawrev-2814	90	11	1988	1988	NUM
inlawrev-2814	90	12	)	)	PUNCT
inlawrev-2814	90	13	)	)	PUNCT
inlawrev-2814	90	14	.	.	PUNCT
inlawrev-2814	91	1	422	422	NUM
inlawrev-2814	91	2	indiana	indiana	PROPN
inlawrev-2814	91	3	law	law	PROPN
inlawrev-2814	91	4	review	review	NOUN
inlawrev-2814	91	5	[	[	X
inlawrev-2814	91	6	vol	vol	NOUN
inlawrev-2814	91	7	.	.	PUNCT
inlawrev-2814	91	8	22:419	22:419	NUM
inlawrev-2814	91	9	in	in	ADP
inlawrev-2814	91	10	1963	1963	NUM
inlawrev-2814	91	11	,	,	PUNCT
inlawrev-2814	91	12	the	the	DET
inlawrev-2814	91	13	indiana	indiana	PROPN
inlawrev-2814	91	14	general	general	PROPN
inlawrev-2814	91	15	assembly	assembly	PROPN
inlawrev-2814	91	16	enacted	enact	VERB
inlawrev-2814	91	17	the	the	DET
inlawrev-2814	91	18	adjusted	adjust	VERB
inlawrev-2814	91	19	gross	gross	ADJ
inlawrev-2814	91	20	income	income	NOUN
inlawrev-2814	91	21	tax	tax	PROPN
inlawrev-2814	91	22	act	act	PROPN
inlawrev-2814	91	23	,	,	PUNCT
inlawrev-2814	91	24	drafting	draft	VERB
inlawrev-2814	91	25	the	the	DET
inlawrev-2814	91	26	legislation	legislation	NOUN
inlawrev-2814	91	27	so	so	SCONJ
inlawrev-2814	91	28	that	that	SCONJ
inlawrev-2814	91	29	it	it	PRON
inlawrev-2814	91	30	piggy	piggy	NOUN
inlawrev-2814	91	31	-	-	PUNCT
inlawrev-2814	91	32	backed	back	VERB
inlawrev-2814	91	33	on	on	ADP
inlawrev-2814	91	34	the	the	DET
inlawrev-2814	91	35	federal	federal	ADJ
inlawrev-2814	91	36	income	income	NOUN
inlawrev-2814	91	37	tax	tax	NOUN
inlawrev-2814	91	38	framework.^^	framework.^^	PROPN
inlawrev-2814	91	39	as	as	ADP
inlawrev-2814	91	40	a	a	DET
inlawrev-2814	91	41	result	result	NOUN
inlawrev-2814	91	42	,	,	PUNCT
inlawrev-2814	91	43	the	the	DET
inlawrev-2814	91	44	legislature	legislature	NOUN
inlawrev-2814	91	45	effectively	effectively	ADV
inlawrev-2814	91	46	exempted	exempt	VERB
inlawrev-2814	91	47	partnerships	partnership	NOUN
inlawrev-2814	91	48	from	from	ADP
inlawrev-2814	91	49	the	the	DET
inlawrev-2814	91	50	adjusted	adjust	VERB
inlawrev-2814	91	51	gross	gross	ADJ
inlawrev-2814	91	52	income	income	NOUN
inlawrev-2814	91	53	tax	tax	NOUN
inlawrev-2814	91	54	,	,	PUNCT
inlawrev-2814	91	55	instead	instead	ADV
inlawrev-2814	91	56	imposing	impose	VERB
inlawrev-2814	91	57	that	that	DET
inlawrev-2814	91	58	tax	tax	NOUN
inlawrev-2814	91	59	on	on	ADP
inlawrev-2814	91	60	the	the	DET
inlawrev-2814	91	61	partners	partner	NOUN
inlawrev-2814	91	62	and	and	CCONJ
inlawrev-2814	91	63	the	the	DET
inlawrev-2814	91	64	partners	partner	NOUN
inlawrev-2814	91	65	'	'	PART
inlawrev-2814	91	66	net	net	ADJ
inlawrev-2814	91	67	distributive	distributive	ADJ
inlawrev-2814	91	68	share	share	NOUN
inlawrev-2814	91	69	of	of	ADP
inlawrev-2814	91	70	partnership	partnership	NOUN
inlawrev-2814	91	71	income	income	NOUN
inlawrev-2814	91	72	.	.	PUNCT
inlawrev-2814	92	1	two	two	NUM
inlawrev-2814	92	2	years	year	NOUN
inlawrev-2814	92	3	later	later	ADV
inlawrev-2814	92	4	,	,	PUNCT
inlawrev-2814	92	5	the	the	DET
inlawrev-2814	92	6	legislature	legislature	NOUN
inlawrev-2814	92	7	exempted	exempt	VERB
inlawrev-2814	92	8	partnerships	partnership	NOUN
inlawrev-2814	92	9	from	from	ADP
inlawrev-2814	92	10	the	the	DET
inlawrev-2814	92	11	gross	gross	ADJ
inlawrev-2814	92	12	income	income	NOUN
inlawrev-2814	92	13	tax,^	tax,^	NOUN
inlawrev-2814	92	14	making	make	VERB
inlawrev-2814	92	15	such	such	ADJ
inlawrev-2814	92	16	exemption	exemption	NOUN
inlawrev-2814	92	17	retroactive	retroactive	ADJ
inlawrev-2814	92	18	to	to	ADP
inlawrev-2814	92	19	june	june	PROPN
inlawrev-2814	92	20	30	30	NUM
inlawrev-2814	92	21	,	,	PUNCT
inlawrev-2814	92	22	1963	1963	NUM
inlawrev-2814	92	23	,	,	PUNCT
inlawrev-2814	92	24	the	the	DET
inlawrev-2814	92	25	effective	effective	ADJ
inlawrev-2814	92	26	date	date	NOUN
inlawrev-2814	92	27	of	of	ADP
inlawrev-2814	92	28	the	the	DET
inlawrev-2814	92	29	adjusted	adjust	VERB
inlawrev-2814	92	30	gross	gross	ADJ
inlawrev-2814	92	31	income	income	NOUN
inlawrev-2814	92	32	tax	tax	PROPN
inlawrev-2814	92	33	act	act	PROPN
inlawrev-2814	92	34	.	.	PUNCT
inlawrev-2814	93	1	thus	thus	ADV
inlawrev-2814	93	2	,	,	PUNCT
inlawrev-2814	93	3	in	in	ADP
inlawrev-2814	93	4	the	the	DET
inlawrev-2814	93	5	early	early	ADJ
inlawrev-2814	93	6	1960	1960	NUM
inlawrev-2814	93	7	's	's	PART
inlawrev-2814	93	8	,	,	PUNCT
inlawrev-2814	93	9	for	for	ADP
inlawrev-2814	93	10	purposes	purpose	NOUN
inlawrev-2814	93	11	of	of	ADP
inlawrev-2814	93	12	both	both	PRON
inlawrev-2814	93	13	of	of	ADP
inlawrev-2814	93	14	indiana	indiana	PROPN
inlawrev-2814	93	15	's	's	PART
inlawrev-2814	93	16	income	income	NOUN
inlawrev-2814	93	17	taxes	taxis	NOUN
inlawrev-2814	93	18	,	,	PUNCT
inlawrev-2814	93	19	partnerships	partnership	NOUN
inlawrev-2814	93	20	were	be	AUX
inlawrev-2814	93	21	not	not	PART
inlawrev-2814	93	22	treated	treat	VERB
inlawrev-2814	93	23	as	as	ADP
inlawrev-2814	93	24	separate	separate	ADJ
inlawrev-2814	93	25	taxable	taxable	ADJ
inlawrev-2814	93	26	entities	entity	NOUN
inlawrev-2814	93	27	,	,	PUNCT
inlawrev-2814	93	28	but	but	CCONJ
inlawrev-2814	93	29	instead	instead	ADV
inlawrev-2814	93	30	as	as	ADP
inlawrev-2814	93	31	pass	pass	VERB
inlawrev-2814	93	32	-	-	PUNCT
inlawrev-2814	93	33	through	through	ADP
inlawrev-2814	93	34	entities	entity	NOUN
inlawrev-2814	93	35	,	,	PUNCT
inlawrev-2814	93	36	with	with	SCONJ
inlawrev-2814	93	37	the	the	DET
inlawrev-2814	93	38	tax	tax	NOUN
inlawrev-2814	93	39	liability	liability	NOUN
inlawrev-2814	93	40	being	be	AUX
inlawrev-2814	93	41	imposed	impose	VERB
inlawrev-2814	93	42	upon	upon	SCONJ
inlawrev-2814	93	43	the	the	DET
inlawrev-2814	93	44	partners	partner	NOUN
inlawrev-2814	93	45	or	or	CCONJ
inlawrev-2814	93	46	participants	participant	NOUN
inlawrev-2814	93	47	.	.	PUNCT
inlawrev-2814	94	1	the	the	DET
inlawrev-2814	94	2	enactment	enactment	NOUN
inlawrev-2814	94	3	of	of	ADP
inlawrev-2814	94	4	this	this	DET
inlawrev-2814	94	5	exemption	exemption	NOUN
inlawrev-2814	94	6	for	for	ADP
inlawrev-2814	94	7	partnerships	partnership	NOUN
inlawrev-2814	94	8	and	and	CCONJ
inlawrev-2814	94	9	joint	joint	ADJ
inlawrev-2814	94	10	ventures	venture	NOUN
inlawrev-2814	94	11	prompted	prompt	VERB
inlawrev-2814	94	12	many	many	ADJ
inlawrev-2814	94	13	corporations	corporation	NOUN
inlawrev-2814	94	14	to	to	PART
inlawrev-2814	94	15	join	join	VERB
inlawrev-2814	94	16	in	in	ADP
inlawrev-2814	94	17	a	a	DET
inlawrev-2814	94	18	partnership	partnership	NOUN
inlawrev-2814	94	19	with	with	ADP
inlawrev-2814	94	20	another	another	DET
inlawrev-2814	94	21	corporation	corporation	NOUN
inlawrev-2814	94	22	,	,	PUNCT
inlawrev-2814	94	23	individual	individual	NOUN
inlawrev-2814	94	24	or	or	CCONJ
inlawrev-2814	94	25	partnership	partnership	NOUN
inlawrev-2814	94	26	.	.	PUNCT
inlawrev-2814	95	1	for	for	ADP
inlawrev-2814	95	2	six	six	NUM
inlawrev-2814	95	3	years	year	NOUN
inlawrev-2814	95	4	,	,	PUNCT
inlawrev-2814	95	5	many	many	ADJ
inlawrev-2814	95	6	indiana	indiana	NOUN
inlawrev-2814	95	7	businesses	business	NOUN
inlawrev-2814	95	8	did	do	VERB
inlawrev-2814	95	9	business	business	NOUN
inlawrev-2814	95	10	as	as	ADP
inlawrev-2814	95	11	partnerships	partnership	NOUN
inlawrev-2814	95	12	or	or	CCONJ
inlawrev-2814	95	13	joint	joint	ADJ
inlawrev-2814	95	14	ventures	venture	NOUN
inlawrev-2814	95	15	.	.	PUNCT
inlawrev-2814	96	1	then	then	ADV
inlawrev-2814	96	2	,	,	PUNCT
inlawrev-2814	96	3	in	in	ADP
inlawrev-2814	96	4	1969	1969	NUM
inlawrev-2814	96	5	,	,	PUNCT
inlawrev-2814	96	6	perhaps	perhaps	ADV
inlawrev-2814	96	7	prompted	prompt	VERB
inlawrev-2814	96	8	by	by	ADP
inlawrev-2814	96	9	a	a	DET
inlawrev-2814	96	10	short	short	ADJ
inlawrev-2814	96	11	fall	fall	NOUN
inlawrev-2814	96	12	in	in	ADP
inlawrev-2814	96	13	revenues	revenue	NOUN
inlawrev-2814	96	14	,	,	PUNCT
inlawrev-2814	96	15	the	the	DET
inlawrev-2814	96	16	legislature	legislature	NOUN
inlawrev-2814	96	17	created	create	VERB
inlawrev-2814	96	18	the	the	DET
inlawrev-2814	96	19	indiana	indiana	PROPN
inlawrev-2814	96	20	tax	tax	NOUN
inlawrev-2814	96	21	concept	concept	NOUN
inlawrev-2814	96	22	of	of	ADP
inlawrev-2814	96	23	*	*	PUNCT
inlawrev-2814	96	24	'	'	PUNCT
inlawrev-2814	96	25	corporate	corporate	ADJ
inlawrev-2814	96	26	partnerships	partnership	NOUN
inlawrev-2814	96	27	"	"	PUNCT
inlawrev-2814	96	28	as	as	ADP
inlawrev-2814	96	29	constituting	constitute	VERB
inlawrev-2814	96	30	separate	separate	ADJ
inlawrev-2814	96	31	taxable	taxable	ADJ
inlawrev-2814	96	32	entities	entity	NOUN
inlawrev-2814	96	33	.	.	PUNCT
inlawrev-2814	97	1	^^	^^	PUNCT
inlawrev-2814	97	2	the	the	DET
inlawrev-2814	97	3	adjusted	adjust	VERB
inlawrev-2814	97	4	gross	gross	ADJ
inlawrev-2814	97	5	income	income	NOUN
inlawrev-2814	97	6	tax	tax	NOUN
inlawrev-2814	97	7	act	act	NOUN
inlawrev-2814	97	8	was	be	AUX
inlawrev-2814	97	9	again	again	ADV
inlawrev-2814	97	10	amended	amend	VERB
inlawrev-2814	97	11	to	to	PART
inlawrev-2814	97	12	add	add	VERB
inlawrev-2814	97	13	a	a	DET
inlawrev-2814	97	14	new	new	ADJ
inlawrev-2814	97	15	subsection	subsection	NOUN
inlawrev-2814	97	16	that	that	PRON
inlawrev-2814	97	17	provided	provide	VERB
inlawrev-2814	97	18	as	as	ADP
inlawrev-2814	97	19	follows	follow	VERB
inlawrev-2814	97	20	:	:	PUNCT
inlawrev-2814	97	21	(	(	PUNCT
inlawrev-2814	97	22	b	b	X
inlawrev-2814	97	23	)	)	PUNCT
inlawrev-2814	97	24	every	every	DET
inlawrev-2814	97	25	partnership	partnership	NOUN
inlawrev-2814	97	26	,	,	PUNCT
inlawrev-2814	97	27	of	of	ADP
inlawrev-2814	97	28	which	which	PRON
inlawrev-2814	97	29	one	one	NUM
inlawrev-2814	97	30	or	or	CCONJ
inlawrev-2814	97	31	more	more	ADJ
inlawrev-2814	97	32	of	of	ADP
inlawrev-2814	97	33	the	the	DET
inlawrev-2814	97	34	partners	partner	NOUN
inlawrev-2814	97	35	is	be	AUX
inlawrev-2814	97	36	a	a	DET
inlawrev-2814	97	37	corporation	corporation	NOUN
inlawrev-2814	97	38	,	,	PUNCT
inlawrev-2814	97	39	shall	shall	AUX
inlawrev-2814	97	40	be	be	AUX
inlawrev-2814	97	41	liable	liable	ADJ
inlawrev-2814	97	42	for	for	ADP
inlawrev-2814	97	43	the	the	DET
inlawrev-2814	97	44	tax	tax	NOUN
inlawrev-2814	97	45	on	on	ADP
inlawrev-2814	97	46	gross	gross	ADJ
inlawrev-2814	97	47	income	income	NOUN
inlawrev-2814	97	48	imposed	impose	VERB
inlawrev-2814	97	49	by	by	ADP
inlawrev-2814	97	50	sections	section	NOUN
inlawrev-2814	97	51	2	2	NUM
inlawrev-2814	97	52	and	and	CCONJ
inlawrev-2814	97	53	3	3	NUM
inlawrev-2814	97	54	of	of	ADP
inlawrev-2814	97	55	the	the	DET
inlawrev-2814	97	56	gross	gross	ADJ
inlawrev-2814	97	57	income	income	NOUN
inlawrev-2814	97	58	tax	tax	PROPN
inlawrev-2814	97	59	act	act	NOUN
inlawrev-2814	97	60	of	of	ADP
inlawrev-2814	97	61	1933	1933	NUM
inlawrev-2814	97	62	,	,	PUNCT
inlawrev-2814	97	63	as	as	SCONJ
inlawrev-2814	97	64	amended	amend	VERB
inlawrev-2814	97	65	.	.	PUNCT
inlawrev-2814	98	1	when	when	SCONJ
inlawrev-2814	98	2	such	such	DET
inlawrev-2814	98	3	a	a	DET
inlawrev-2814	98	4	partnership	partnership	NOUN
inlawrev-2814	98	5	is	be	AUX
inlawrev-2814	98	6	liable	liable	ADJ
inlawrev-2814	98	7	for	for	ADP
inlawrev-2814	98	8	tax	tax	NOUN
inlawrev-2814	98	9	on	on	ADP
inlawrev-2814	98	10	its	its	PRON
inlawrev-2814	98	11	gross	gross	ADJ
inlawrev-2814	98	12	income	income	NOUN
inlawrev-2814	98	13	,	,	PUNCT
inlawrev-2814	98	14	no	no	DET
inlawrev-2814	98	15	partner	partner	NOUN
inlawrev-2814	98	16	shall	shall	AUX
inlawrev-2814	98	17	be	be	AUX
inlawrev-2814	98	18	liable	liable	ADJ
inlawrev-2814	98	19	for	for	ADP
inlawrev-2814	98	20	the	the	DET
inlawrev-2814	98	21	tax	tax	NOUN
inlawrev-2814	98	22	imposed	impose	VERB
inlawrev-2814	98	23	on	on	ADP
inlawrev-2814	98	24	the	the	DET
inlawrev-2814	98	25	partner	partner	NOUN
inlawrev-2814	98	26	's	's	PART
inlawrev-2814	98	27	distributive	distributive	ADJ
inlawrev-2814	98	28	share	share	NOUN
inlawrev-2814	98	29	of	of	ADP
inlawrev-2814	98	30	the	the	DET
inlawrev-2814	98	31	partnership	partnership	NOUN
inlawrev-2814	98	32	income	income	NOUN
inlawrev-2814	98	33	by	by	ADP
inlawrev-2814	98	34	this	this	DET
inlawrev-2814	98	35	act	act	NOUN
inlawrev-2814	98	36	.	.	PUNCT
inlawrev-2814	99	1	nor	nor	CCONJ
inlawrev-2814	99	2	shall	shall	AUX
inlawrev-2814	99	3	any	any	DET
inlawrev-2814	99	4	partner	partner	NOUN
inlawrev-2814	99	5	in	in	ADP
inlawrev-2814	99	6	such	such	DET
inlawrev-2814	99	7	a	a	DET
inlawrev-2814	99	8	partnership	partnership	NOUN
inlawrev-2814	99	9	be	be	AUX
inlawrev-2814	99	10	liable	liable	ADJ
inlawrev-2814	99	11	for	for	ADP
inlawrev-2814	99	12	the	the	DET
inlawrev-2814	99	13	tax	tax	NOUN
inlawrev-2814	99	14	imposed	impose	VERB
inlawrev-2814	99	15	on	on	ADP
inlawrev-2814	99	16	the	the	DET
inlawrev-2814	99	17	partner	partner	NOUN
inlawrev-2814	99	18	's	's	PART
inlawrev-2814	99	19	distributive	distributive	ADJ
inlawrev-2814	99	20	share	share	NOUN
inlawrev-2814	99	21	of	of	ADP
inlawrev-2814	99	22	partnership	partnership	NOUN
inlawrev-2814	99	23	income	income	NOUN
inlawrev-2814	99	24	by	by	ADP
inlawrev-2814	99	25	the	the	DET
inlawrev-2814	99	26	gross	gross	ADJ
inlawrev-2814	99	27	income	income	NOUN
inlawrev-2814	99	28	tax	tax	PROPN
inlawrev-2814	99	29	act	act	NOUN
inlawrev-2814	99	30	of	of	ADP
inlawrev-2814	99	31	1933	1933	NUM
inlawrev-2814	99	32	,	,	PUNCT
inlawrev-2814	99	33	as	as	SCONJ
inlawrev-2814	99	34	amended.^^	amended.^^	PUNCT
inlawrev-2814	99	35	under	under	ADP
inlawrev-2814	99	36	this	this	DET
inlawrev-2814	99	37	amendment	amendment	NOUN
inlawrev-2814	99	38	,	,	PUNCT
inlawrev-2814	99	39	the	the	DET
inlawrev-2814	99	40	indiana	indiana	PROPN
inlawrev-2814	99	41	gross	gross	ADJ
inlawrev-2814	99	42	income	income	NOUN
inlawrev-2814	99	43	tax	tax	NOUN
inlawrev-2814	99	44	was	be	AUX
inlawrev-2814	99	45	imposed	impose	VERB
inlawrev-2814	99	46	on	on	ADP
inlawrev-2814	99	47	corporate	corporate	ADJ
inlawrev-2814	99	48	partnerships	partnership	NOUN
inlawrev-2814	99	49	as	as	ADP
inlawrev-2814	99	50	separate	separate	ADJ
inlawrev-2814	99	51	taxable	taxable	ADJ
inlawrev-2814	99	52	entities	entity	NOUN
inlawrev-2814	99	53	,	,	PUNCT
inlawrev-2814	99	54	and	and	CCONJ
inlawrev-2814	99	55	the	the	DET
inlawrev-2814	99	56	partners	partner	NOUN
inlawrev-2814	99	57	of	of	ADP
inlawrev-2814	99	58	such	such	ADJ
inlawrev-2814	99	59	corporate	corporate	ADJ
inlawrev-2814	99	60	partnerships	partnership	NOUN
inlawrev-2814	99	61	were	be	AUX
inlawrev-2814	99	62	expressly	expressly	ADV
inlawrev-2814	99	63	exempted	exempt	VERB
inlawrev-2814	99	64	from	from	ADP
inlawrev-2814	99	65	liability	liability	NOUN
inlawrev-2814	99	66	for	for	ADP
inlawrev-2814	99	67	both	both	CCONJ
inlawrev-2814	99	68	the	the	DET
inlawrev-2814	99	69	adjusted	adjust	VERB
inlawrev-2814	99	70	gross	gross	ADJ
inlawrev-2814	99	71	income	income	NOUN
inlawrev-2814	99	72	tax	tax	NOUN
inlawrev-2814	99	73	and	and	CCONJ
inlawrev-2814	99	74	gross	gross	ADJ
inlawrev-2814	99	75	income	income	NOUN
inlawrev-2814	99	76	tax	tax	NOUN
inlawrev-2814	99	77	in	in	ADP
inlawrev-2814	99	78	respect	respect	NOUN
inlawrev-2814	99	79	to	to	ADP
inlawrev-2814	99	80	their	their	PRON
inlawrev-2814	99	81	distributive	distributive	ADJ
inlawrev-2814	99	82	shares	share	NOUN
inlawrev-2814	99	83	.	.	PUNCT
inlawrev-2814	100	1	however	however	ADV
inlawrev-2814	100	2	,	,	PUNCT
inlawrev-2814	100	3	since	since	SCONJ
inlawrev-2814	100	4	the	the	DET
inlawrev-2814	100	5	adjusted	adjust	VERB
inlawrev-2814	100	6	gross	gross	ADJ
inlawrev-2814	100	7	income	income	NOUN
inlawrev-2814	100	8	tax	tax	NOUN
inlawrev-2814	100	9	itself	itself	PRON
inlawrev-2814	100	10	was	be	AUX
inlawrev-2814	100	11	still	still	ADV
inlawrev-2814	100	12	piggy	piggy	NOUN
inlawrev-2814	100	13	-	-	PUNCT
inlawrev-2814	100	14	backed	back	VERB
inlawrev-2814	100	15	on	on	ADP
inlawrev-2814	100	16	the	the	DET
inlawrev-2814	100	17	federal	federal	ADJ
inlawrev-2814	100	18	income	income	NOUN
inlawrev-2814	100	19	tax	tax	NOUN
inlawrev-2814	100	20	framework	framework	NOUN
inlawrev-2814	100	21	,	,	PUNCT
inlawrev-2814	100	22	the	the	DET
inlawrev-2814	100	23	net	net	ADJ
inlawrev-2814	100	24	effect	effect	NOUN
inlawrev-2814	100	25	of	of	ADP
inlawrev-2814	100	26	exempting	exempt	VERB
inlawrev-2814	100	27	the	the	DET
inlawrev-2814	100	28	partners	partner	NOUN
inlawrev-2814	100	29	of	of	ADP
inlawrev-2814	100	30	a	a	DET
inlawrev-2814	100	31	corporate	corporate	ADJ
inlawrev-2814	100	32	partnership	partnership	NOUN
inlawrev-2814	100	33	from	from	ADP
inlawrev-2814	100	34	23	23	NUM
inlawrev-2814	100	35	.	.	PUNCT
inlawrev-2814	101	1	adjusted	adjust	VERB
inlawrev-2814	101	2	gross	gross	ADJ
inlawrev-2814	101	3	income	income	NOUN
inlawrev-2814	101	4	tax	tax	NOUN
inlawrev-2814	101	5	act	act	NOUN
inlawrev-2814	101	6	of	of	ADP
inlawrev-2814	101	7	1963	1963	NUM
inlawrev-2814	101	8	,	,	PUNCT
inlawrev-2814	101	9	ch	ch	NOUN
inlawrev-2814	101	10	.	.	PROPN
inlawrev-2814	101	11	32	32	NUM
inlawrev-2814	101	12	(	(	PUNCT
inlawrev-2814	101	13	spec	spec	PROPN
inlawrev-2814	101	14	.	.	PUNCT
inlawrev-2814	102	1	sess	sess	PROPN
inlawrev-2814	102	2	.	.	PUNCT
inlawrev-2814	102	3	)	)	PUNCT
inlawrev-2814	102	4	,	,	PUNCT
inlawrev-2814	102	5	1963	1963	NUM
inlawrev-2814	102	6	ind	ind	NOUN
inlawrev-2814	102	7	.	.	PUNCT
inlawrev-2814	103	1	acts	act	NOUN
inlawrev-2814	103	2	(	(	PUNCT
inlawrev-2814	103	3	spec	spec	PROPN
inlawrev-2814	103	4	.	.	PUNCT
inlawrev-2814	104	1	sess	sess	PROPN
inlawrev-2814	104	2	.	.	PUNCT
inlawrev-2814	104	3	)	)	PUNCT
inlawrev-2814	105	1	82	82	NUM
inlawrev-2814	105	2	.	.	X
inlawrev-2814	106	1	24	24	NUM
inlawrev-2814	106	2	.	.	X
inlawrev-2814	106	3	act	act	PROPN
inlawrev-2814	106	4	approved	approve	VERB
inlawrev-2814	106	5	march	march	PROPN
inlawrev-2814	106	6	10	10	NUM
inlawrev-2814	106	7	,	,	PUNCT
inlawrev-2814	106	8	1965	1965	NUM
inlawrev-2814	106	9	,	,	PUNCT
inlawrev-2814	106	10	ch	ch	NOUN
inlawrev-2814	106	11	.	.	NOUN
inlawrev-2814	106	12	233	233	NUM
inlawrev-2814	106	13	,	,	PUNCT
inlawrev-2814	106	14	§	§	PROPN
inlawrev-2814	106	15	28	28	NUM
inlawrev-2814	106	16	,	,	PUNCT
inlawrev-2814	106	17	1965	1965	NUM
inlawrev-2814	106	18	ind	ind	NOUN
inlawrev-2814	106	19	.	.	PUNCT
inlawrev-2814	107	1	acts	act	VERB
inlawrev-2814	107	2	582	582	NUM
inlawrev-2814	107	3	,	,	PUNCT
inlawrev-2814	107	4	603	603	NUM
inlawrev-2814	107	5	(	(	PUNCT
inlawrev-2814	107	6	amending	amend	VERB
inlawrev-2814	107	7	the	the	DET
inlawrev-2814	107	8	adjusted	adjust	VERB
inlawrev-2814	107	9	gross	gross	ADJ
inlawrev-2814	107	10	income	income	NOUN
inlawrev-2814	107	11	tax	tax	PROPN
inlawrev-2814	107	12	act	act	PROPN
inlawrev-2814	107	13	)	)	PUNCT
inlawrev-2814	107	14	.	.	PUNCT
inlawrev-2814	108	1	25	25	NUM
inlawrev-2814	108	2	.	.	X
inlawrev-2814	108	3	act	act	PROPN
inlawrev-2814	108	4	approved	approve	VERB
inlawrev-2814	108	5	march	march	PROPN
inlawrev-2814	108	6	14	14	NUM
inlawrev-2814	108	7	,	,	PUNCT
inlawrev-2814	108	8	1969	1969	NUM
inlawrev-2814	108	9	,	,	PUNCT
inlawrev-2814	108	10	ch	ch	NOUN
inlawrev-2814	108	11	.	.	PROPN
inlawrev-2814	108	12	326	326	NUM
inlawrev-2814	108	13	,	,	PUNCT
inlawrev-2814	108	14	§	§	PROPN
inlawrev-2814	108	15	12	12	NUM
inlawrev-2814	108	16	,	,	PUNCT
inlawrev-2814	108	17	1969	1969	NUM
inlawrev-2814	108	18	ind	ind	NOUN
inlawrev-2814	108	19	.	.	PUNCT
inlawrev-2814	109	1	acts	act	VERB
inlawrev-2814	109	2	1372	1372	NUM
inlawrev-2814	109	3	,	,	PUNCT
inlawrev-2814	109	4	1390	1390	NUM
inlawrev-2814	109	5	.	.	PUNCT
inlawrev-2814	110	1	26	26	NUM
inlawrev-2814	110	2	.	.	PUNCT
inlawrev-2814	111	1	i	i	PRON
inlawrev-2814	111	2	d.	d.	PROPN
inlawrev-2814	111	3	1988	1988	NUM
inlawrev-2814	111	4	]	]	PUNCT
inlawrev-2814	111	5	taxation	taxation	NOUN
inlawrev-2814	111	6	423	423	NUM
inlawrev-2814	111	7	this	this	DET
inlawrev-2814	111	8	particular	particular	ADJ
inlawrev-2814	111	9	tax	tax	NOUN
inlawrev-2814	111	10	liability	liability	NOUN
inlawrev-2814	111	11	was	be	AUX
inlawrev-2814	111	12	to	to	PART
inlawrev-2814	111	13	render	render	VERB
inlawrev-2814	111	14	no	no	DET
inlawrev-2814	111	15	one	one	NOUN
inlawrev-2814	111	16	liable	liable	ADJ
inlawrev-2814	111	17	for	for	ADP
inlawrev-2814	111	18	adjusted	adjust	VERB
inlawrev-2814	111	19	gross	gross	ADJ
inlawrev-2814	111	20	income	income	NOUN
inlawrev-2814	111	21	tax	tax	NOUN
inlawrev-2814	111	22	on	on	ADP
inlawrev-2814	111	23	the	the	DET
inlawrev-2814	111	24	net	net	ADJ
inlawrev-2814	111	25	income	income	NOUN
inlawrev-2814	111	26	of	of	ADP
inlawrev-2814	111	27	a	a	DET
inlawrev-2814	111	28	corporate	corporate	ADJ
inlawrev-2814	111	29	partnership	partnership	NOUN
inlawrev-2814	111	30	.	.	PUNCT
inlawrev-2814	112	1	in	in	ADP
inlawrev-2814	112	2	short	short	ADJ
inlawrev-2814	112	3	,	,	PUNCT
inlawrev-2814	112	4	under	under	ADP
inlawrev-2814	112	5	the	the	DET
inlawrev-2814	112	6	federal	federal	ADJ
inlawrev-2814	112	7	tax	tax	NOUN
inlawrev-2814	112	8	structure	structure	NOUN
inlawrev-2814	112	9	,	,	PUNCT
inlawrev-2814	112	10	the	the	DET
inlawrev-2814	112	11	corporate	corporate	ADJ
inlawrev-2814	112	12	partnership	partnership	NOUN
inlawrev-2814	112	13	was	be	AUX
inlawrev-2814	112	14	not	not	PART
inlawrev-2814	112	15	a	a	DET
inlawrev-2814	112	16	taxpayer	taxpayer	NOUN
inlawrev-2814	112	17	and	and	CCONJ
inlawrev-2814	112	18	,	,	PUNCT
inlawrev-2814	112	19	under	under	ADP
inlawrev-2814	112	20	indiana	indiana	PROPN
inlawrev-2814	112	21	's	's	PART
inlawrev-2814	112	22	1969	1969	NUM
inlawrev-2814	112	23	amendment	amendment	NOUN
inlawrev-2814	112	24	,	,	PUNCT
inlawrev-2814	112	25	the	the	DET
inlawrev-2814	112	26	partners	partner	NOUN
inlawrev-2814	112	27	of	of	ADP
inlawrev-2814	112	28	a	a	DET
inlawrev-2814	112	29	corporate	corporate	ADJ
inlawrev-2814	112	30	partnership	partnership	NOUN
inlawrev-2814	112	31	were	be	AUX
inlawrev-2814	112	32	not	not	PART
inlawrev-2814	112	33	subject	subject	ADJ
inlawrev-2814	112	34	to	to	ADP
inlawrev-2814	112	35	adjusted	adjust	VERB
inlawrev-2814	112	36	gross	gross	ADJ
inlawrev-2814	112	37	income	income	NOUN
inlawrev-2814	112	38	tax	tax	NOUN
inlawrev-2814	112	39	liability	liability	NOUN
inlawrev-2814	112	40	.	.	PUNCT
inlawrev-2814	113	1	simply	simply	ADV
inlawrev-2814	113	2	stated	state	VERB
inlawrev-2814	113	3	,	,	PUNCT
inlawrev-2814	113	4	no	no	DET
inlawrev-2814	113	5	one	one	NOUN
inlawrev-2814	113	6	was	be	AUX
inlawrev-2814	113	7	technically	technically	ADV
inlawrev-2814	113	8	subject	subject	ADJ
inlawrev-2814	113	9	to	to	ADP
inlawrev-2814	113	10	adjusted	adjust	VERB
inlawrev-2814	113	11	gross	gross	ADJ
inlawrev-2814	113	12	income	income	NOUN
inlawrev-2814	113	13	tax	tax	NOUN
inlawrev-2814	113	14	attributable	attributable	ADJ
inlawrev-2814	113	15	to	to	ADP
inlawrev-2814	113	16	corporate	corporate	ADJ
inlawrev-2814	113	17	partnership	partnership	NOUN
inlawrev-2814	113	18	income	income	NOUN
inlawrev-2814	113	19	.	.	PUNCT
inlawrev-2814	114	1	in	in	ADP
inlawrev-2814	114	2	1971	1971	NUM
inlawrev-2814	114	3	,	,	PUNCT
inlawrev-2814	114	4	additional	additional	ADJ
inlawrev-2814	114	5	amendments	amendment	NOUN
inlawrev-2814	114	6	to	to	ADP
inlawrev-2814	114	7	the	the	DET
inlawrev-2814	114	8	adjusted	adjust	VERB
inlawrev-2814	114	9	gross	gross	ADJ
inlawrev-2814	114	10	income	income	NOUN
inlawrev-2814	114	11	tax	tax	NOUN
inlawrev-2814	114	12	act^^	act^^	PROPN
inlawrev-2814	114	13	provided	provide	VERB
inlawrev-2814	114	14	that	that	DET
inlawrev-2814	114	15	corporate	corporate	ADJ
inlawrev-2814	114	16	partnerships	partnership	NOUN
inlawrev-2814	114	17	,	,	PUNCT
inlawrev-2814	114	18	as	as	ADP
inlawrev-2814	114	19	separate	separate	ADJ
inlawrev-2814	114	20	taxable	taxable	ADJ
inlawrev-2814	114	21	entities	entity	NOUN
inlawrev-2814	114	22	,	,	PUNCT
inlawrev-2814	114	23	would	would	AUX
inlawrev-2814	114	24	be	be	AUX
inlawrev-2814	114	25	subject	subject	ADJ
inlawrev-2814	114	26	to	to	ADP
inlawrev-2814	114	27	both	both	DET
inlawrev-2814	114	28	gross	gross	ADJ
inlawrev-2814	114	29	income	income	NOUN
inlawrev-2814	114	30	and	and	CCONJ
inlawrev-2814	114	31	adjusted	adjust	VERB
inlawrev-2814	114	32	gross	gross	ADJ
inlawrev-2814	114	33	income	income	NOUN
inlawrev-2814	114	34	taxes	taxis	NOUN
inlawrev-2814	114	35	.	.	PUNCT
inlawrev-2814	114	36	^^	^^	PUNCT
inlawrev-2814	115	1	the	the	DET
inlawrev-2814	115	2	amendments	amendment	NOUN
inlawrev-2814	115	3	also	also	ADV
inlawrev-2814	115	4	reaffirmed	reaffirm	VERB
inlawrev-2814	115	5	that	that	SCONJ
inlawrev-2814	115	6	the	the	DET
inlawrev-2814	115	7	partners	partner	NOUN
inlawrev-2814	115	8	of	of	ADP
inlawrev-2814	115	9	a	a	DET
inlawrev-2814	115	10	corporate	corporate	ADJ
inlawrev-2814	115	11	partnership	partnership	NOUN
inlawrev-2814	115	12	would	would	AUX
inlawrev-2814	115	13	not	not	PART
inlawrev-2814	115	14	be	be	AUX
inlawrev-2814	115	15	liable	liable	ADJ
inlawrev-2814	115	16	for	for	ADP
inlawrev-2814	115	17	gross	gross	ADJ
inlawrev-2814	115	18	income	income	NOUN
inlawrev-2814	115	19	or	or	CCONJ
inlawrev-2814	115	20	adjusted	adjust	VERB
inlawrev-2814	115	21	gross	gross	ADJ
inlawrev-2814	115	22	income	income	NOUN
inlawrev-2814	115	23	taxes	taxis	NOUN
inlawrev-2814	115	24	on	on	ADP
inlawrev-2814	115	25	the	the	DET
inlawrev-2814	115	26	partner	partner	NOUN
inlawrev-2814	115	27	's	's	PART
inlawrev-2814	115	28	distributive	distributive	ADJ
inlawrev-2814	115	29	share	share	NOUN
inlawrev-2814	115	30	of	of	ADP
inlawrev-2814	115	31	income	income	NOUN
inlawrev-2814	115	32	from	from	ADP
inlawrev-2814	115	33	the	the	DET
inlawrev-2814	115	34	corporate	corporate	ADJ
inlawrev-2814	115	35	partnership	partnership	NOUN
inlawrev-2814	115	36	.	.	PUNCT
inlawrev-2814	116	1	2^	2^	NUM
inlawrev-2814	116	2	to	to	PART
inlawrev-2814	116	3	circumvent	circumvent	VERB
inlawrev-2814	116	4	the	the	DET
inlawrev-2814	116	5	amendment	amendment	NOUN
inlawrev-2814	116	6	's	's	PART
inlawrev-2814	116	7	effective	effective	ADJ
inlawrev-2814	116	8	elimination	elimination	NOUN
inlawrev-2814	116	9	of	of	ADP
inlawrev-2814	116	10	the	the	DET
inlawrev-2814	116	11	gross	gross	ADJ
inlawrev-2814	116	12	income	income	NOUN
inlawrev-2814	116	13	tax	tax	NOUN
inlawrev-2814	116	14	exemptions	exemption	NOUN
inlawrev-2814	116	15	for	for	ADP
inlawrev-2814	116	16	corporate	corporate	ADJ
inlawrev-2814	116	17	partnerships	partnership	NOUN
inlawrev-2814	116	18	,	,	PUNCT
inlawrev-2814	116	19	many	many	ADJ
inlawrev-2814	116	20	corporate	corporate	ADJ
inlawrev-2814	116	21	partnerships	partnership	NOUN
inlawrev-2814	116	22	simply	simply	ADV
inlawrev-2814	116	23	reorganized	reorganize	VERB
inlawrev-2814	116	24	into	into	ADP
inlawrev-2814	116	25	two	two	NUM
inlawrev-2814	116	26	-	-	PUNCT
inlawrev-2814	116	27	tier	tier	NOUN
inlawrev-2814	116	28	partnerships	partnership	NOUN
inlawrev-2814	116	29	where	where	SCONJ
inlawrev-2814	116	30	the	the	DET
inlawrev-2814	116	31	firsttier	firstti	ADJ
inlawrev-2814	116	32	partners	partner	NOUN
inlawrev-2814	116	33	were	be	AUX
inlawrev-2814	116	34	themselves	themselves	PRON
inlawrev-2814	116	35	partnerships	partnership	NOUN
inlawrev-2814	116	36	,	,	PUNCT
inlawrev-2814	116	37	composed	compose	VERB
inlawrev-2814	116	38	of	of	ADP
inlawrev-2814	116	39	corporate	corporate	ADJ
inlawrev-2814	116	40	partners	partner	NOUN
inlawrev-2814	116	41	.	.	PUNCT
inlawrev-2814	117	1	as	as	SCONJ
inlawrev-2814	117	2	previously	previously	ADV
inlawrev-2814	117	3	noted	note	VERB
inlawrev-2814	117	4	,	,	PUNCT
inlawrev-2814	117	5	the	the	DET
inlawrev-2814	117	6	legislature	legislature	NOUN
inlawrev-2814	117	7	had	have	AUX
inlawrev-2814	117	8	defined	define	VERB
inlawrev-2814	117	9	a	a	DET
inlawrev-2814	117	10	corporate	corporate	ADJ
inlawrev-2814	117	11	partnership	partnership	NOUN
inlawrev-2814	117	12	as	as	ADP
inlawrev-2814	117	13	a	a	DET
inlawrev-2814	117	14	partnership	partnership	NOUN
inlawrev-2814	117	15	in	in	ADP
inlawrev-2814	117	16	which	which	PRON
inlawrev-2814	117	17	one	one	NUM
inlawrev-2814	117	18	or	or	CCONJ
inlawrev-2814	117	19	more	more	ADJ
inlawrev-2814	117	20	of	of	ADP
inlawrev-2814	117	21	the	the	DET
inlawrev-2814	117	22	partners	partner	NOUN
inlawrev-2814	117	23	is	be	AUX
inlawrev-2814	117	24	a	a	DET
inlawrev-2814	117	25	corporation.^	corporation.^	NOUN
inlawrev-2814	117	26	°	°	NOUN
inlawrev-2814	117	27	the	the	DET
inlawrev-2814	117	28	argument	argument	NOUN
inlawrev-2814	117	29	put	put	VERB
inlawrev-2814	117	30	forth	forth	ADP
inlawrev-2814	117	31	by	by	ADP
inlawrev-2814	117	32	the	the	DET
inlawrev-2814	117	33	two	two	NUM
inlawrev-2814	117	34	-	-	PUNCT
inlawrev-2814	117	35	tier	tier	NOUN
inlawrev-2814	117	36	partnership	partnership	NOUN
inlawrev-2814	117	37	was	be	AUX
inlawrev-2814	117	38	that	that	SCONJ
inlawrev-2814	117	39	none	none	NOUN
inlawrev-2814	117	40	of	of	ADP
inlawrev-2814	117	41	its	its	PRON
inlawrev-2814	117	42	partners	partner	NOUN
inlawrev-2814	117	43	(	(	PUNCT
inlawrev-2814	117	44	i.e.	i.e.	X
inlawrev-2814	117	45	,	,	PUNCT
inlawrev-2814	117	46	the	the	DET
inlawrev-2814	117	47	first	first	ADJ
inlawrev-2814	117	48	-	-	PUNCT
inlawrev-2814	117	49	tier	tier	NOUN
inlawrev-2814	117	50	partners	partner	NOUN
inlawrev-2814	117	51	)	)	PUNCT
inlawrev-2814	117	52	were	be	AUX
inlawrev-2814	117	53	corporations	corporation	NOUN
inlawrev-2814	117	54	and	and	CCONJ
inlawrev-2814	117	55	,	,	PUNCT
inlawrev-2814	117	56	therefore	therefore	ADV
inlawrev-2814	117	57	,	,	PUNCT
inlawrev-2814	117	58	the	the	DET
inlawrev-2814	117	59	1969	1969	NUM
inlawrev-2814	117	60	and	and	CCONJ
inlawrev-2814	117	61	1971	1971	NUM
inlawrev-2814	117	62	amendments	amendment	NOUN
inlawrev-2814	117	63	were	be	AUX
inlawrev-2814	117	64	not	not	PART
inlawrev-2814	117	65	applicable	applicable	ADJ
inlawrev-2814	117	66	to	to	PART
inlawrev-2814	117	67	it.^^	it.^^	VERB
inlawrev-2814	117	68	however	however	ADV
inlawrev-2814	117	69	,	,	PUNCT
inlawrev-2814	117	70	in	in	ADP
inlawrev-2814	117	71	the	the	DET
inlawrev-2814	117	72	1981	1981	NUM
inlawrev-2814	117	73	case	case	NOUN
inlawrev-2814	117	74	of	of	ADP
inlawrev-2814	117	75	park	park	NOUN
inlawrev-2814	117	76	100	100	NUM
inlawrev-2814	117	77	development	development	NOUN
inlawrev-2814	117	78	company	company	PROPN
inlawrev-2814	117	79	v.	v.	PROPN
inlawrev-2814	117	80	indiana	indiana	PROPN
inlawrev-2814	117	81	department	department	PROPN
inlawrev-2814	117	82	of	of	ADP
inlawrev-2814	117	83	state	state	PROPN
inlawrev-2814	117	84	revenue,^^	revenue,^^	VERB
inlawrev-2814	117	85	the	the	DET
inlawrev-2814	117	86	indiana	indiana	PROPN
inlawrev-2814	117	87	supreme	supreme	PROPN
inlawrev-2814	117	88	court	court	PROPN
inlawrev-2814	117	89	held	hold	VERB
inlawrev-2814	117	90	that	that	SCONJ
inlawrev-2814	117	91	such	such	ADJ
inlawrev-2814	117	92	two	two	NUM
inlawrev-2814	117	93	-	-	PUNCT
inlawrev-2814	117	94	tier	tier	NOUN
inlawrev-2814	117	95	partnerships	partnership	NOUN
inlawrev-2814	117	96	could	could	AUX
inlawrev-2814	117	97	not	not	PART
inlawrev-2814	117	98	be	be	AUX
inlawrev-2814	117	99	used	use	VERB
inlawrev-2814	117	100	to	to	PART
inlawrev-2814	117	101	circumvent	circumvent	VERB
inlawrev-2814	117	102	the	the	DET
inlawrev-2814	117	103	tax.^^	tax.^^	NOUN
inlawrev-2814	117	104	the	the	DET
inlawrev-2814	117	105	court	court	NOUN
inlawrev-2814	117	106	thereupon	thereupon	ADV
inlawrev-2814	117	107	pierced	pierce	VERB
inlawrev-2814	117	108	the	the	DET
inlawrev-2814	117	109	partnership	partnership	NOUN
inlawrev-2814	117	110	's	's	PART
inlawrev-2814	117	111	veil	veil	NOUN
inlawrev-2814	117	112	,	,	PUNCT
inlawrev-2814	117	113	finding	find	VERB
inlawrev-2814	117	114	that	that	SCONJ
inlawrev-2814	117	115	it	it	PRON
inlawrev-2814	117	116	was	be	AUX
inlawrev-2814	117	117	only	only	ADV
inlawrev-2814	117	118	an	an	DET
inlawrev-2814	117	119	attempt	attempt	NOUN
inlawrev-2814	117	120	to	to	PART
inlawrev-2814	117	121	cloak	cloak	VERB
inlawrev-2814	117	122	two	two	NUM
inlawrev-2814	117	123	corporations	corporation	NOUN
inlawrev-2814	117	124	,	,	PUNCT
inlawrev-2814	117	125	which	which	PRON
inlawrev-2814	117	126	the	the	DET
inlawrev-2814	117	127	court	court	NOUN
inlawrev-2814	117	128	held	hold	VERB
inlawrev-2814	117	129	were	be	AUX
inlawrev-2814	117	130	properly	properly	ADV
inlawrev-2814	117	131	liable	liable	ADJ
inlawrev-2814	117	132	for	for	ADP
inlawrev-2814	117	133	gross	gross	ADJ
inlawrev-2814	117	134	income	income	NOUN
inlawrev-2814	117	135	tax.^"^	tax.^"^	NOUN
inlawrev-2814	117	136	two	two	NUM
inlawrev-2814	117	137	years	year	NOUN
inlawrev-2814	117	138	after	after	ADP
inlawrev-2814	117	139	the	the	DET
inlawrev-2814	117	140	park	park	NOUN
inlawrev-2814	117	141	100	100	NUM
inlawrev-2814	117	142	decision	decision	NOUN
inlawrev-2814	117	143	,	,	PUNCT
inlawrev-2814	117	144	the	the	DET
inlawrev-2814	117	145	legislature	legislature	NOUN
inlawrev-2814	117	146	amended	amend	VERB
inlawrev-2814	117	147	the	the	DET
inlawrev-2814	117	148	gross	gross	ADJ
inlawrev-2814	117	149	income	income	NOUN
inlawrev-2814	117	150	tax	tax	NOUN
inlawrev-2814	117	151	and	and	CCONJ
inlawrev-2814	117	152	adjusted	adjust	VERB
inlawrev-2814	117	153	gross	gross	ADJ
inlawrev-2814	117	154	income	income	NOUN
inlawrev-2814	117	155	tax	tax	NOUN
inlawrev-2814	117	156	laws	law	NOUN
inlawrev-2814	117	157	again	again	ADV
inlawrev-2814	117	158	by	by	ADP
inlawrev-2814	117	159	eliminating	eliminate	VERB
inlawrev-2814	117	160	the	the	DET
inlawrev-2814	117	161	concept	concept	NOUN
inlawrev-2814	117	162	of	of	ADP
inlawrev-2814	117	163	a	a	DET
inlawrev-2814	117	164	corporate	corporate	ADJ
inlawrev-2814	117	165	partnership	partnership	NOUN
inlawrev-2814	117	166	,	,	PUNCT
inlawrev-2814	117	167	treating	treat	VERB
inlawrev-2814	117	168	all	all	DET
inlawrev-2814	117	169	partnerships	partnership	NOUN
inlawrev-2814	117	170	alike	alike	ADV
inlawrev-2814	117	171	and	and	CCONJ
inlawrev-2814	117	172	exempting	exempt	VERB
inlawrev-2814	117	173	all	all	DET
inlawrev-2814	117	174	partnerships	partnership	NOUN
inlawrev-2814	117	175	from	from	ADP
inlawrev-2814	117	176	both	both	CCONJ
inlawrev-2814	117	177	the	the	DET
inlawrev-2814	117	178	adjusted	adjust	VERB
inlawrev-2814	117	179	gross	gross	ADJ
inlawrev-2814	117	180	income	income	NOUN
inlawrev-2814	117	181	and	and	CCONJ
inlawrev-2814	117	182	27	27	NUM
inlawrev-2814	117	183	.	.	PUNCT
inlawrev-2814	118	1	act	act	PROPN
inlawrev-2814	118	2	approved	approve	VERB
inlawrev-2814	118	3	[	[	X
inlawrev-2814	118	4	april	april	PROPN
inlawrev-2814	118	5	]	]	X
inlawrev-2814	118	6	16	16	NUM
inlawrev-2814	118	7	,	,	PUNCT
inlawrev-2814	118	8	1971	1971	NUM
inlawrev-2814	118	9	,	,	PUNCT
inlawrev-2814	118	10	pub	pub	NOUN
inlawrev-2814	118	11	.	.	PUNCT
inlawrev-2814	119	1	l.	l.	PROPN
inlawrev-2814	119	2	no	no	INTJ
inlawrev-2814	119	3	.	.	PROPN
inlawrev-2814	119	4	64	64	NUM
inlawrev-2814	119	5	,	,	PUNCT
inlawrev-2814	119	6	1971	1971	NUM
inlawrev-2814	119	7	ind	ind	NOUN
inlawrev-2814	119	8	.	.	PUNCT
inlawrev-2814	120	1	acts	act	VERB
inlawrev-2814	120	2	311	311	NUM
inlawrev-2814	120	3	.	.	PUNCT
inlawrev-2814	120	4	28	28	NUM
inlawrev-2814	120	5	.	.	PUNCT
inlawrev-2814	121	1	/rf	/rf	PROPN
inlawrev-2814	121	2	.	.	PUNCT
inlawrev-2814	122	1	§	§	PROPN
inlawrev-2814	122	2	7	7	NUM
inlawrev-2814	122	3	,	,	PUNCT
inlawrev-2814	122	4	1971	1971	NUM
inlawrev-2814	122	5	ind	ind	NOUN
inlawrev-2814	122	6	.	.	PUNCT
inlawrev-2814	123	1	acts	act	VERB
inlawrev-2814	123	2	at	at	ADP
inlawrev-2814	123	3	327	327	NUM
inlawrev-2814	123	4	.	.	PUNCT
inlawrev-2814	123	5	29	29	NUM
inlawrev-2814	123	6	.	.	PUNCT
inlawrev-2814	124	1	i	i	PRON
inlawrev-2814	124	2	d.	d.	PROPN
inlawrev-2814	124	3	30	30	NUM
inlawrev-2814	124	4	.	.	PUNCT
inlawrev-2814	125	1	see	see	VERB
inlawrev-2814	125	2	supra	supra	PROPN
inlawrev-2814	125	3	text	text	NOUN
inlawrev-2814	125	4	accompanying	accompanying	ADJ
inlawrev-2814	125	5	notes	note	NOUN
inlawrev-2814	125	6	25	25	NUM
inlawrev-2814	125	7	-	-	SYM
inlawrev-2814	125	8	26	26	NUM
inlawrev-2814	125	9	.	.	PUNCT
inlawrev-2814	126	1	31	31	NUM
inlawrev-2814	126	2	.	.	PUNCT
inlawrev-2814	127	1	see	see	VERB
inlawrev-2814	127	2	park	park	PROPN
inlawrev-2814	127	3	100	100	NUM
inlawrev-2814	127	4	dev	dev	PROPN
inlawrev-2814	127	5	.	.	PUNCT
inlawrev-2814	127	6	co.	co.	PROPN
inlawrev-2814	128	1	v.	v.	ADP
inlawrev-2814	128	2	indiana	indiana	PROPN
inlawrev-2814	128	3	dep't	dep't	PROPN
inlawrev-2814	128	4	of	of	ADP
inlawrev-2814	128	5	state	state	NOUN
inlawrev-2814	128	6	revenue	revenue	NOUN
inlawrev-2814	128	7	,	,	PUNCT
inlawrev-2814	128	8	388	388	NUM
inlawrev-2814	128	9	n.e.2d	n.e.2d	NOUN
inlawrev-2814	128	10	293	293	NUM
inlawrev-2814	128	11	(	(	PUNCT
inlawrev-2814	128	12	ind	ind	NOUN
inlawrev-2814	128	13	.	.	PUNCT
inlawrev-2814	129	1	ct	ct	PROPN
inlawrev-2814	129	2	.	.	PUNCT
inlawrev-2814	130	1	app	app	PROPN
inlawrev-2814	130	2	.	.	PROPN
inlawrev-2814	130	3	1979	1979	NUM
inlawrev-2814	130	4	)	)	PUNCT
inlawrev-2814	131	1	,	,	PUNCT
inlawrev-2814	131	2	rev'd	rev'd	VERB
inlawrev-2814	131	3	,	,	PUNCT
inlawrev-2814	131	4	429	429	NUM
inlawrev-2814	131	5	n.e.2d	n.e.2d	NOUN
inlawrev-2814	131	6	220	220	NUM
inlawrev-2814	131	7	(	(	PUNCT
inlawrev-2814	131	8	ind	ind	NOUN
inlawrev-2814	131	9	.	.	PUNCT
inlawrev-2814	131	10	1981	1981	NUM
inlawrev-2814	131	11	)	)	PUNCT
inlawrev-2814	131	12	.	.	PUNCT
inlawrev-2814	132	1	32	32	NUM
inlawrev-2814	132	2	.	.	X
inlawrev-2814	133	1	429	429	NUM
inlawrev-2814	133	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	133	3	220	220	NUM
inlawrev-2814	133	4	(	(	PUNCT
inlawrev-2814	133	5	ind	ind	NOUN
inlawrev-2814	133	6	.	.	PUNCT
inlawrev-2814	133	7	1981	1981	NUM
inlawrev-2814	133	8	)	)	PUNCT
inlawrev-2814	133	9	.	.	PUNCT
inlawrev-2814	134	1	33	33	NUM
inlawrev-2814	134	2	.	.	PUNCT
inlawrev-2814	135	1	i	i	PRON
inlawrev-2814	135	2	d.	d.	VERB
inlawrev-2814	135	3	at	at	ADP
inlawrev-2814	135	4	223	223	NUM
inlawrev-2814	135	5	.	.	PUNCT
inlawrev-2814	136	1	34	34	NUM
inlawrev-2814	136	2	.	.	PUNCT
inlawrev-2814	137	1	i	i	PRON
inlawrev-2814	137	2	d.	d.	PROPN
inlawrev-2814	137	3	424	424	NUM
inlawrev-2814	137	4	indiana	indiana	PROPN
inlawrev-2814	137	5	law	law	PROPN
inlawrev-2814	137	6	review	review	NOUN
inlawrev-2814	138	1	[	[	X
inlawrev-2814	138	2	vol	vol	NOUN
inlawrev-2814	138	3	.	.	PUNCT
inlawrev-2814	139	1	22:419	22:419	NUM
inlawrev-2814	139	2	gross	gross	ADJ
inlawrev-2814	139	3	income	income	NOUN
inlawrev-2814	139	4	taxes	taxis	NOUN
inlawrev-2814	139	5	.	.	PUNCT
inlawrev-2814	139	6	^^	^^	PUNCT
inlawrev-2814	139	7	since	since	SCONJ
inlawrev-2814	139	8	1983	1983	NUM
inlawrev-2814	139	9	,	,	PUNCT
inlawrev-2814	139	10	the	the	DET
inlawrev-2814	139	11	legislature	legislature	NOUN
inlawrev-2814	139	12	has	have	AUX
inlawrev-2814	139	13	modified	modify	VERB
inlawrev-2814	139	14	this	this	DET
inlawrev-2814	139	15	exemption	exemption	NOUN
inlawrev-2814	139	16	only	only	ADV
inlawrev-2814	139	17	once	once	ADV
inlawrev-2814	139	18	,	,	PUNCT
inlawrev-2814	139	19	to	to	PART
inlawrev-2814	139	20	deny	deny	VERB
inlawrev-2814	139	21	the	the	DET
inlawrev-2814	139	22	exemption	exemption	NOUN
inlawrev-2814	139	23	to	to	ADP
inlawrev-2814	139	24	partnerships	partnership	NOUN
inlawrev-2814	139	25	that	that	PRON
inlawrev-2814	139	26	are	be	AUX
inlawrev-2814	139	27	treated	treat	VERB
inlawrev-2814	139	28	as	as	ADP
inlawrev-2814	139	29	corporations	corporation	NOUN
inlawrev-2814	139	30	under	under	ADP
inlawrev-2814	139	31	internal	internal	ADJ
inlawrev-2814	139	32	revenue	revenue	NOUN
inlawrev-2814	139	33	code	code	NOUN
inlawrev-2814	139	34	section	section	NOUN
inlawrev-2814	139	35	7704.^^	7704.^^	NUM
inlawrev-2814	139	36	with	with	ADP
inlawrev-2814	139	37	partnerships	partnership	NOUN
inlawrev-2814	139	38	reclassified	reclassify	VERB
inlawrev-2814	139	39	as	as	ADP
inlawrev-2814	139	40	pass	pass	NOUN
inlawrev-2814	139	41	-	-	PUNCT
inlawrev-2814	139	42	through	through	NOUN
inlawrev-2814	139	43	,	,	PUNCT
inlawrev-2814	139	44	nontaxable	nontaxable	ADJ
inlawrev-2814	139	45	entities	entity	NOUN
inlawrev-2814	139	46	for	for	ADP
inlawrev-2814	139	47	income	income	NOUN
inlawrev-2814	139	48	tax	tax	NOUN
inlawrev-2814	139	49	purposes	purpose	NOUN
inlawrev-2814	139	50	,	,	PUNCT
inlawrev-2814	139	51	the	the	DET
inlawrev-2814	139	52	question	question	NOUN
inlawrev-2814	139	53	then	then	ADV
inlawrev-2814	139	54	became	become	VERB
inlawrev-2814	139	55	how	how	SCONJ
inlawrev-2814	139	56	their	their	PRON
inlawrev-2814	139	57	partners	partner	NOUN
inlawrev-2814	139	58	should	should	AUX
inlawrev-2814	139	59	be	be	AUX
inlawrev-2814	139	60	taxed	tax	VERB
inlawrev-2814	139	61	.	.	PUNCT
inlawrev-2814	140	1	for	for	ADP
inlawrev-2814	140	2	adjusted	adjust	VERB
inlawrev-2814	140	3	gross	gross	ADJ
inlawrev-2814	140	4	income	income	NOUN
inlawrev-2814	140	5	tax	tax	NOUN
inlawrev-2814	140	6	purposes	purpose	NOUN
inlawrev-2814	140	7	,	,	PUNCT
inlawrev-2814	140	8	the	the	DET
inlawrev-2814	140	9	answer	answer	NOUN
inlawrev-2814	140	10	was	be	AUX
inlawrev-2814	140	11	fairly	fairly	ADV
inlawrev-2814	140	12	clear	clear	ADJ
inlawrev-2814	140	13	.	.	PUNCT
inlawrev-2814	141	1	because	because	SCONJ
inlawrev-2814	141	2	the	the	DET
inlawrev-2814	141	3	adjusted	adjust	VERB
inlawrev-2814	141	4	gross	gross	ADJ
inlawrev-2814	141	5	income	income	NOUN
inlawrev-2814	141	6	tax	tax	NOUN
inlawrev-2814	141	7	piggy	piggy	NOUN
inlawrev-2814	141	8	-	-	PUNCT
inlawrev-2814	141	9	backs	back	NOUN
inlawrev-2814	141	10	on	on	ADP
inlawrev-2814	141	11	the	the	DET
inlawrev-2814	141	12	federal	federal	ADJ
inlawrev-2814	141	13	internal	internal	ADJ
inlawrev-2814	141	14	revenue	revenue	NOUN
inlawrev-2814	141	15	code,^^	code,^^	NOUN
inlawrev-2814	141	16	the	the	DET
inlawrev-2814	141	17	partner	partner	NOUN
inlawrev-2814	141	18	is	be	AUX
inlawrev-2814	141	19	liable	liable	ADJ
inlawrev-2814	141	20	on	on	ADP
inlawrev-2814	141	21	its	its	PRON
inlawrev-2814	141	22	net	net	ADJ
inlawrev-2814	141	23	distributive	distributive	ADJ
inlawrev-2814	141	24	share	share	NOUN
inlawrev-2814	141	25	of	of	ADP
inlawrev-2814	141	26	partnership	partnership	NOUN
inlawrev-2814	141	27	income	income	NOUN
inlawrev-2814	141	28	as	as	SCONJ
inlawrev-2814	141	29	determined	determine	VERB
inlawrev-2814	141	30	under	under	ADP
inlawrev-2814	141	31	that	that	DET
inlawrev-2814	141	32	code.^^	code.^^	NOUN
inlawrev-2814	141	33	for	for	ADP
inlawrev-2814	141	34	gross	gross	ADJ
inlawrev-2814	141	35	income	income	NOUN
inlawrev-2814	141	36	tax	tax	NOUN
inlawrev-2814	141	37	purposes	purpose	NOUN
inlawrev-2814	141	38	,	,	PUNCT
inlawrev-2814	141	39	the	the	DET
inlawrev-2814	141	40	issue	issue	NOUN
inlawrev-2814	141	41	was	be	AUX
inlawrev-2814	141	42	more	more	ADV
inlawrev-2814	141	43	complicated	complicated	ADJ
inlawrev-2814	141	44	.	.	PUNCT
inlawrev-2814	142	1	many	many	ADJ
inlawrev-2814	142	2	argued	argue	VERB
inlawrev-2814	142	3	that	that	SCONJ
inlawrev-2814	142	4	the	the	DET
inlawrev-2814	142	5	corporate	corporate	ADJ
inlawrev-2814	142	6	partner	partner	NOUN
inlawrev-2814	142	7	's	's	PART
inlawrev-2814	142	8	gross	gross	ADJ
inlawrev-2814	142	9	income	income	NOUN
inlawrev-2814	142	10	tax	tax	NOUN
inlawrev-2814	142	11	liability	liability	NOUN
inlawrev-2814	142	12	should	should	AUX
inlawrev-2814	142	13	be	be	AUX
inlawrev-2814	142	14	based	base	VERB
inlawrev-2814	142	15	upon	upon	SCONJ
inlawrev-2814	142	16	its	its	PRON
inlawrev-2814	142	17	pro	pro	ADJ
inlawrev-2814	142	18	rata	rata	ADJ
inlawrev-2814	142	19	share	share	NOUN
inlawrev-2814	142	20	of	of	ADP
inlawrev-2814	142	21	the	the	DET
inlawrev-2814	142	22	partnership	partnership	NOUN
inlawrev-2814	142	23	's	's	PART
inlawrev-2814	142	24	receipts	receipt	NOUN
inlawrev-2814	142	25	.	.	PUNCT
inlawrev-2814	143	1	others	other	NOUN
inlawrev-2814	143	2	argued	argue	VERB
inlawrev-2814	143	3	that	that	SCONJ
inlawrev-2814	143	4	the	the	DET
inlawrev-2814	143	5	measure	measure	NOUN
inlawrev-2814	143	6	of	of	ADP
inlawrev-2814	143	7	the	the	DET
inlawrev-2814	143	8	tax	tax	NOUN
inlawrev-2814	143	9	should	should	AUX
inlawrev-2814	143	10	be	be	AUX
inlawrev-2814	143	11	the	the	DET
inlawrev-2814	143	12	amount	amount	NOUN
inlawrev-2814	143	13	actually	actually	ADV
inlawrev-2814	143	14	distributed	distribute	VERB
inlawrev-2814	143	15	to	to	ADP
inlawrev-2814	143	16	the	the	DET
inlawrev-2814	143	17	corporate	corporate	ADJ
inlawrev-2814	143	18	partner	partner	NOUN
inlawrev-2814	143	19	.	.	PUNCT
inlawrev-2814	144	1	after	after	ADP
inlawrev-2814	144	2	much	much	ADJ
inlawrev-2814	144	3	debate	debate	NOUN
inlawrev-2814	144	4	as	as	ADP
inlawrev-2814	144	5	to	to	ADP
inlawrev-2814	144	6	what	what	PRON
inlawrev-2814	144	7	should	should	AUX
inlawrev-2814	144	8	be	be	AUX
inlawrev-2814	144	9	the	the	DET
inlawrev-2814	144	10	measure	measure	NOUN
inlawrev-2814	144	11	of	of	ADP
inlawrev-2814	144	12	the	the	DET
inlawrev-2814	144	13	corporate	corporate	ADJ
inlawrev-2814	144	14	partner	partner	NOUN
inlawrev-2814	144	15	's	's	PART
inlawrev-2814	144	16	gross	gross	ADJ
inlawrev-2814	144	17	income	income	NOUN
inlawrev-2814	144	18	tax	tax	NOUN
inlawrev-2814	144	19	liability	liability	NOUN
inlawrev-2814	144	20	,	,	PUNCT
inlawrev-2814	144	21	the	the	DET
inlawrev-2814	144	22	revenue	revenue	NOUN
inlawrev-2814	144	23	department	department	NOUN
inlawrev-2814	144	24	adopted	adopt	VERB
inlawrev-2814	144	25	the	the	DET
inlawrev-2814	144	26	position	position	NOUN
inlawrev-2814	144	27	that	that	SCONJ
inlawrev-2814	144	28	a	a	DET
inlawrev-2814	144	29	corporate	corporate	ADJ
inlawrev-2814	144	30	partner	partner	NOUN
inlawrev-2814	144	31	shall	shall	AUX
inlawrev-2814	144	32	only	only	ADV
inlawrev-2814	144	33	be	be	AUX
inlawrev-2814	144	34	subject	subject	ADJ
inlawrev-2814	144	35	to	to	ADP
inlawrev-2814	144	36	gross	gross	ADJ
inlawrev-2814	144	37	income	income	NOUN
inlawrev-2814	144	38	tax	tax	NOUN
inlawrev-2814	144	39	on	on	ADP
inlawrev-2814	144	40	its	its	PRON
inlawrev-2814	144	41	net	net	ADJ
inlawrev-2814	144	42	distributive	distributive	ADJ
inlawrev-2814	144	43	share	share	NOUN
inlawrev-2814	144	44	of	of	ADP
inlawrev-2814	144	45	partnership	partnership	NOUN
inlawrev-2814	144	46	income	income	NOUN
inlawrev-2814	144	47	.	.	PUNCT
inlawrev-2814	144	48	^^	^^	PUNCT
inlawrev-2814	144	49	as	as	SCONJ
inlawrev-2814	144	50	the	the	DET
inlawrev-2814	144	51	following	follow	VERB
inlawrev-2814	144	52	two	two	NUM
inlawrev-2814	144	53	hypothetical	hypothetical	ADJ
inlawrev-2814	144	54	situations	situation	NOUN
inlawrev-2814	144	55	illustrate	illustrate	VERB
inlawrev-2814	144	56	,	,	PUNCT
inlawrev-2814	144	57	the	the	DET
inlawrev-2814	144	58	department	department	NOUN
inlawrev-2814	144	59	's	's	PART
inlawrev-2814	144	60	decision	decision	NOUN
inlawrev-2814	144	61	on	on	ADP
inlawrev-2814	144	62	how	how	SCONJ
inlawrev-2814	144	63	to	to	PART
inlawrev-2814	144	64	tax	tax	VERB
inlawrev-2814	144	65	corporate	corporate	ADJ
inlawrev-2814	144	66	partners	partner	NOUN
inlawrev-2814	144	67	for	for	ADP
inlawrev-2814	144	68	gross	gross	ADJ
inlawrev-2814	144	69	income	income	NOUN
inlawrev-2814	144	70	tax	tax	NOUN
inlawrev-2814	144	71	purposes	purpose	NOUN
inlawrev-2814	144	72	can	can	AUX
inlawrev-2814	144	73	result	result	VERB
inlawrev-2814	144	74	in	in	ADP
inlawrev-2814	144	75	tax	tax	NOUN
inlawrev-2814	144	76	savings	saving	NOUN
inlawrev-2814	144	77	for	for	ADP
inlawrev-2814	144	78	a	a	DET
inlawrev-2814	144	79	business	business	NOUN
inlawrev-2814	144	80	that	that	PRON
inlawrev-2814	144	81	operates	operate	VERB
inlawrev-2814	144	82	as	as	ADP
inlawrev-2814	144	83	a	a	DET
inlawrev-2814	144	84	partnership	partnership	NOUN
inlawrev-2814	144	85	,	,	PUNCT
inlawrev-2814	144	86	rather	rather	ADV
inlawrev-2814	144	87	than	than	ADP
inlawrev-2814	144	88	a	a	DET
inlawrev-2814	144	89	corporation	corporation	NOUN
inlawrev-2814	144	90	.	.	PUNCT
inlawrev-2814	145	1	assume	assume	VERB
inlawrev-2814	145	2	that	that	SCONJ
inlawrev-2814	145	3	x	x	SYM
inlawrev-2814	145	4	corporation	corporation	NOUN
inlawrev-2814	145	5	and	and	CCONJ
inlawrev-2814	145	6	y	y	PROPN
inlawrev-2814	145	7	corporation	corporation	NOUN
inlawrev-2814	145	8	are	be	AUX
inlawrev-2814	145	9	partners	partner	NOUN
inlawrev-2814	145	10	of	of	ADP
inlawrev-2814	145	11	z	z	PROPN
inlawrev-2814	145	12	,	,	PUNCT
inlawrev-2814	145	13	an	an	DET
inlawrev-2814	145	14	indiana	indiana	PROPN
inlawrev-2814	145	15	partnership	partnership	NOUN
inlawrev-2814	145	16	.	.	PUNCT
inlawrev-2814	146	1	z	z	PROPN
inlawrev-2814	146	2	buys	buy	VERB
inlawrev-2814	146	3	a	a	DET
inlawrev-2814	146	4	widget	widget	NOUN
inlawrev-2814	146	5	for	for	ADP
inlawrev-2814	146	6	$	$	SYM
inlawrev-2814	146	7	1,000	1,000	NUM
inlawrev-2814	146	8	.	.	PUNCT
inlawrev-2814	147	1	z	z	PUNCT
inlawrev-2814	147	2	then	then	ADV
inlawrev-2814	147	3	sells	sell	VERB
inlawrev-2814	147	4	that	that	DET
inlawrev-2814	147	5	widget	widget	NOUN
inlawrev-2814	147	6	to	to	ADP
inlawrev-2814	147	7	a	a	DET
inlawrev-2814	147	8	third	third	ADJ
inlawrev-2814	147	9	party	party	NOUN
inlawrev-2814	147	10	for	for	ADP
inlawrev-2814	147	11	$	$	SYM
inlawrev-2814	147	12	1,000	1,000	NUM
inlawrev-2814	147	13	.	.	PUNCT
inlawrev-2814	148	1	as	as	ADP
inlawrev-2814	148	2	a	a	DET
inlawrev-2814	148	3	result	result	NOUN
inlawrev-2814	148	4	,	,	PUNCT
inlawrev-2814	148	5	z	z	NOUN
inlawrev-2814	148	6	recognizes	recognize	VERB
inlawrev-2814	148	7	no	no	DET
inlawrev-2814	148	8	gain	gain	NOUN
inlawrev-2814	148	9	on	on	ADP
inlawrev-2814	148	10	the	the	DET
inlawrev-2814	148	11	sale	sale	NOUN
inlawrev-2814	148	12	for	for	ADP
inlawrev-2814	148	13	federal	federal	ADJ
inlawrev-2814	148	14	income	income	NOUN
inlawrev-2814	148	15	tax	tax	NOUN
inlawrev-2814	148	16	purposes	purpose	NOUN
inlawrev-2814	148	17	,	,	PUNCT
inlawrev-2814	148	18	and	and	CCONJ
inlawrev-2814	148	19	(	(	PUNCT
inlawrev-2814	148	20	assuming	assume	VERB
inlawrev-2814	148	21	that	that	SCONJ
inlawrev-2814	148	22	z	z	PROPN
inlawrev-2814	148	23	has	have	VERB
inlawrev-2814	148	24	no	no	DET
inlawrev-2814	148	25	other	other	ADJ
inlawrev-2814	148	26	income	income	NOUN
inlawrev-2814	148	27	or	or	CCONJ
inlawrev-2814	148	28	loss	loss	NOUN
inlawrev-2814	148	29	for	for	ADP
inlawrev-2814	148	30	the	the	DET
inlawrev-2814	148	31	relevant	relevant	ADJ
inlawrev-2814	148	32	taxable	taxable	ADJ
inlawrev-2814	148	33	year	year	NOUN
inlawrev-2814	148	34	)	)	PUNCT
inlawrev-2814	148	35	x	x	X
inlawrev-2814	148	36	and	and	CCONJ
inlawrev-2814	148	37	y	y	PROPN
inlawrev-2814	148	38	will	will	AUX
inlawrev-2814	148	39	each	each	DET
inlawrev-2814	148	40	report	report	VERB
inlawrev-2814	148	41	,	,	PUNCT
inlawrev-2814	148	42	for	for	ADP
inlawrev-2814	148	43	federal	federal	ADJ
inlawrev-2814	148	44	income	income	NOUN
inlawrev-2814	148	45	tax	tax	NOUN
inlawrev-2814	148	46	purposes	purpose	NOUN
inlawrev-2814	148	47	,	,	PUNCT
inlawrev-2814	148	48	$	$	SYM
inlawrev-2814	148	49	0	0	NUM
inlawrev-2814	148	50	of	of	ADP
inlawrev-2814	148	51	taxable	taxable	ADJ
inlawrev-2814	148	52	income	income	NOUN
inlawrev-2814	148	53	as	as	ADP
inlawrev-2814	148	54	their	their	PRON
inlawrev-2814	148	55	distributive	distributive	ADJ
inlawrev-2814	148	56	shares	share	NOUN
inlawrev-2814	148	57	of	of	ADP
inlawrev-2814	148	58	z	z	NOUN
inlawrev-2814	148	59	's	's	PART
inlawrev-2814	148	60	taxable	taxable	ADJ
inlawrev-2814	148	61	income	income	NOUN
inlawrev-2814	148	62	for	for	ADP
inlawrev-2814	148	63	such	such	ADJ
inlawrev-2814	148	64	year	year	NOUN
inlawrev-2814	148	65	.	.	PUNCT
inlawrev-2814	149	1	in	in	ADP
inlawrev-2814	149	2	a	a	DET
inlawrev-2814	149	3	second	second	ADJ
inlawrev-2814	149	4	hypothetical	hypothetical	ADJ
inlawrev-2814	149	5	assume	assume	VERB
inlawrev-2814	149	6	the	the	DET
inlawrev-2814	149	7	same	same	ADJ
inlawrev-2814	149	8	set	set	NOUN
inlawrev-2814	149	9	of	of	ADP
inlawrev-2814	149	10	facts	fact	NOUN
inlawrev-2814	149	11	,	,	PUNCT
inlawrev-2814	149	12	except	except	SCONJ
inlawrev-2814	149	13	that	that	SCONJ
inlawrev-2814	149	14	z	z	NOUN
inlawrev-2814	149	15	is	be	AUX
inlawrev-2814	149	16	an	an	DET
inlawrev-2814	149	17	indiana	indiana	PROPN
inlawrev-2814	149	18	corporation	corporation	NOUN
inlawrev-2814	149	19	.	.	PUNCT
inlawrev-2814	150	1	because	because	SCONJ
inlawrev-2814	150	2	the	the	DET
inlawrev-2814	150	3	indiana	indiana	PROPN
inlawrev-2814	150	4	department	department	PROPN
inlawrev-2814	150	5	of	of	ADP
inlawrev-2814	150	6	revenue	revenue	NOUN
inlawrev-2814	150	7	has	have	AUX
inlawrev-2814	150	8	concluded	conclude	VERB
inlawrev-2814	150	9	that	that	SCONJ
inlawrev-2814	150	10	the	the	DET
inlawrev-2814	150	11	corporate	corporate	ADJ
inlawrev-2814	150	12	partner	partner	NOUN
inlawrev-2814	150	13	's	's	PART
inlawrev-2814	150	14	distributive	distributive	ADJ
inlawrev-2814	150	15	share	share	NOUN
inlawrev-2814	150	16	of	of	ADP
inlawrev-2814	150	17	partnership	partnership	NOUN
inlawrev-2814	150	18	taxable	taxable	ADJ
inlawrev-2814	150	19	income	income	NOUN
inlawrev-2814	150	20	(	(	PUNCT
inlawrev-2814	150	21	per	per	ADP
inlawrev-2814	150	22	federal	federal	ADJ
inlawrev-2814	150	23	income	income	NOUN
inlawrev-2814	150	24	tax	tax	NOUN
inlawrev-2814	150	25	schedule	schedule	NOUN
inlawrev-2814	150	26	k-1	k-1	PROPN
inlawrev-2814	150	27	)	)	PUNCT
inlawrev-2814	150	28	is	be	AUX
inlawrev-2814	150	29	subject	subject	ADJ
inlawrev-2814	150	30	to	to	ADP
inlawrev-2814	150	31	gross	gross	ADJ
inlawrev-2814	150	32	income	income	NOUN
inlawrev-2814	150	33	tax	tax	NOUN
inlawrev-2814	150	34	,	,	PUNCT
inlawrev-2814	150	35	in	in	ADP
inlawrev-2814	150	36	the	the	DET
inlawrev-2814	150	37	first	first	ADJ
inlawrev-2814	150	38	hypothetical	hypothetical	ADJ
inlawrev-2814	150	39	situation	situation	NOUN
inlawrev-2814	150	40	z	z	PROPN
inlawrev-2814	150	41	,	,	PUNCT
inlawrev-2814	150	42	the	the	DET
inlawrev-2814	150	43	partnership	partnership	NOUN
inlawrev-2814	150	44	,	,	PUNCT
inlawrev-2814	150	45	would	would	AUX
inlawrev-2814	150	46	have	have	VERB
inlawrev-2814	150	47	no	no	DET
inlawrev-2814	150	48	gross	gross	ADJ
inlawrev-2814	150	49	income	income	NOUN
inlawrev-2814	150	50	tax	tax	NOUN
inlawrev-2814	150	51	liability	liability	NOUN
inlawrev-2814	150	52	35	35	NUM
inlawrev-2814	150	53	.	.	PUNCT
inlawrev-2814	151	1	act	act	PROPN
inlawrev-2814	151	2	approved	approve	VERB
inlawrev-2814	151	3	march	march	PROPN
inlawrev-2814	151	4	2	2	NUM
inlawrev-2814	151	5	,	,	PUNCT
inlawrev-2814	151	6	1984	1984	NUM
inlawrev-2814	151	7	,	,	PUNCT
inlawrev-2814	151	8	pub	pub	NOUN
inlawrev-2814	151	9	.	.	PUNCT
inlawrev-2814	152	1	l.	l.	PROPN
inlawrev-2814	152	2	no	no	INTJ
inlawrev-2814	152	3	.	.	PROPN
inlawrev-2814	153	1	47	47	NUM
inlawrev-2814	153	2	,	,	PUNCT
inlawrev-2814	153	3	1984	1984	NUM
inlawrev-2814	153	4	ind	ind	NOUN
inlawrev-2814	153	5	.	.	PUNCT
inlawrev-2814	154	1	acts	act	VERB
inlawrev-2814	154	2	617	617	NUM
inlawrev-2814	154	3	(	(	PUNCT
inlawrev-2814	154	4	currently	currently	ADV
inlawrev-2814	154	5	codified	codify	VERB
inlawrev-2814	154	6	at	at	ADP
inlawrev-2814	154	7	ind	ind	PROPN
inlawrev-2814	154	8	.	.	PUNCT
inlawrev-2814	155	1	code	code	PROPN
inlawrev-2814	155	2	§	§	PROPN
inlawrev-2814	155	3	6	6	NUM
inlawrev-2814	155	4	-	-	SYM
inlawrev-2814	155	5	2.1	2.1	NUM
inlawrev-2814	155	6	-	-	PUNCT
inlawrev-2814	155	7	3	3	NUM
inlawrev-2814	155	8	-	-	PUNCT
inlawrev-2814	155	9	25(b	25(b	NUM
inlawrev-2814	155	10	)	)	PUNCT
inlawrev-2814	155	11	(	(	PUNCT
inlawrev-2814	155	12	1988	1988	NUM
inlawrev-2814	155	13	)	)	PUNCT
inlawrev-2814	155	14	)	)	PUNCT
inlawrev-2814	155	15	.	.	PUNCT
inlawrev-2814	156	1	36	36	NUM
inlawrev-2814	156	2	.	.	NUM
inlawrev-2814	156	3	act	act	PROPN
inlawrev-2814	156	4	approved	approve	VERB
inlawrev-2814	156	5	march	march	PROPN
inlawrev-2814	156	6	5	5	NUM
inlawrev-2814	156	7	,	,	PUNCT
inlawrev-2814	156	8	1988	1988	NUM
inlawrev-2814	156	9	,	,	PUNCT
inlawrev-2814	156	10	pub	pub	NOUN
inlawrev-2814	156	11	.	.	PUNCT
inlawrev-2814	157	1	l.	l.	PROPN
inlawrev-2814	157	2	no	no	INTJ
inlawrev-2814	157	3	.	.	PROPN
inlawrev-2814	157	4	63	63	NUM
inlawrev-2814	157	5	,	,	PUNCT
inlawrev-2814	157	6	1988	1988	NUM
inlawrev-2814	157	7	ind	ind	NOUN
inlawrev-2814	157	8	.	.	PUNCT
inlawrev-2814	158	1	acts	act	VERB
inlawrev-2814	158	2	1144	1144	NUM
inlawrev-2814	158	3	(	(	PUNCT
inlawrev-2814	158	4	currently	currently	ADV
inlawrev-2814	158	5	codified	codify	VERB
inlawrev-2814	158	6	at	at	ADP
inlawrev-2814	158	7	ind	ind	PROPN
inlawrev-2814	158	8	.	.	PUNCT
inlawrev-2814	159	1	code	code	PROPN
inlawrev-2814	159	2	§	§	PROPN
inlawrev-2814	159	3	6	6	NUM
inlawrev-2814	159	4	-	-	SYM
inlawrev-2814	159	5	2.1	2.1	NUM
inlawrev-2814	159	6	-	-	PUNCT
inlawrev-2814	159	7	3	3	NUM
inlawrev-2814	159	8	-	-	PUNCT
inlawrev-2814	159	9	25(b	25(b	NUM
inlawrev-2814	159	10	)	)	PUNCT
inlawrev-2814	159	11	(	(	PUNCT
inlawrev-2814	159	12	1988	1988	NUM
inlawrev-2814	159	13	)	)	PUNCT
inlawrev-2814	159	14	)	)	PUNCT
inlawrev-2814	159	15	.	.	PUNCT
inlawrev-2814	160	1	37	37	NUM
inlawrev-2814	160	2	.	.	PUNCT
inlawrev-2814	161	1	see	see	VERB
inlawrev-2814	161	2	ind	ind	PROPN
inlawrev-2814	161	3	.	.	PUNCT
inlawrev-2814	162	1	code	code	PROPN
inlawrev-2814	162	2	§	§	PROPN
inlawrev-2814	162	3	6	6	NUM
inlawrev-2814	162	4	-	-	SYM
inlawrev-2814	162	5	3	3	NUM
inlawrev-2814	162	6	-	-	PUNCT
inlawrev-2814	162	7	1	1	NUM
inlawrev-2814	162	8	-	-	SYM
inlawrev-2814	162	9	3.5	3.5	NUM
inlawrev-2814	162	10	(	(	PUNCT
inlawrev-2814	162	11	1988	1988	NUM
inlawrev-2814	162	12	)	)	PUNCT
inlawrev-2814	162	13	.	.	PUNCT
inlawrev-2814	163	1	38	38	NUM
inlawrev-2814	163	2	.	.	PUNCT
inlawrev-2814	164	1	see	see	VERB
inlawrev-2814	164	2	i	i	PRON
inlawrev-2814	164	3	d.	d.	PROPN
inlawrev-2814	164	4	§	§	PROPN
inlawrev-2814	164	5	6	6	NUM
inlawrev-2814	164	6	-	-	SYM
inlawrev-2814	164	7	3	3	NUM
inlawrev-2814	164	8	-	-	PUNCT
inlawrev-2814	164	9	4	4	NUM
inlawrev-2814	164	10	-	-	SYM
inlawrev-2814	164	11	11	11	NUM
inlawrev-2814	164	12	.	.	NOUN
inlawrev-2814	164	13	39	39	NUM
inlawrev-2814	164	14	.	.	PUNCT
inlawrev-2814	165	1	letter	letter	NOUN
inlawrev-2814	165	2	from	from	ADP
inlawrev-2814	165	3	thomas	thomas	PROPN
inlawrev-2814	165	4	a.	a.	PROPN
inlawrev-2814	165	5	harling	harling	PROPN
inlawrev-2814	165	6	,	,	PUNCT
inlawrev-2814	165	7	administrator	administrator	NOUN
inlawrev-2814	165	8	of	of	ADP
inlawrev-2814	165	9	income	income	NOUN
inlawrev-2814	165	10	tax	tax	NOUN
inlawrev-2814	165	11	division	division	NOUN
inlawrev-2814	165	12	,	,	PUNCT
inlawrev-2814	165	13	indiana	indiana	PROPN
inlawrev-2814	165	14	department	department	PROPN
inlawrev-2814	165	15	of	of	ADP
inlawrev-2814	165	16	revenue	revenue	NOUN
inlawrev-2814	165	17	to	to	ADP
inlawrev-2814	165	18	james	james	PROPN
inlawrev-2814	165	19	l.	l.	PROPN
inlawrev-2814	165	20	turner	turner	PROPN
inlawrev-2814	165	21	,	,	PUNCT
inlawrev-2814	165	22	senior	senior	ADJ
inlawrev-2814	165	23	state	state	NOUN
inlawrev-2814	165	24	tax	tax	NOUN
inlawrev-2814	165	25	consultant	consultant	NOUN
inlawrev-2814	165	26	,	,	PUNCT
inlawrev-2814	165	27	baker	baker	PROPN
inlawrev-2814	165	28	&	&	CCONJ
inlawrev-2814	165	29	daniels	daniels	PROPN
inlawrev-2814	165	30	(	(	PUNCT
inlawrev-2814	165	31	august	august	PROPN
inlawrev-2814	165	32	19	19	NUM
inlawrev-2814	165	33	,	,	PUNCT
inlawrev-2814	165	34	1988	1988	NUM
inlawrev-2814	165	35	)	)	PUNCT
inlawrev-2814	165	36	.	.	PUNCT
inlawrev-2814	166	1	1988	1988	NUM
inlawrev-2814	166	2	]	]	PUNCT
inlawrev-2814	166	3	taxation	taxation	NOUN
inlawrev-2814	166	4	425	425	NUM
inlawrev-2814	166	5	pursuant	pursuant	ADJ
inlawrev-2814	166	6	to	to	ADP
inlawrev-2814	166	7	indiana	indiana	PROPN
inlawrev-2814	166	8	code	code	PROPN
inlawrev-2814	166	9	section	section	NOUN
inlawrev-2814	166	10	6	6	NUM
inlawrev-2814	166	11	-	-	SYM
inlawrev-2814	166	12	2.1	2.1	NUM
inlawrev-2814	166	13	-	-	PUNCT
inlawrev-2814	166	14	3	3	NUM
inlawrev-2814	166	15	-	-	SYM
inlawrev-2814	166	16	25	25	NUM
inlawrev-2814	166	17	.	.	PUNCT
inlawrev-2814	167	1	since	since	SCONJ
inlawrev-2814	167	2	x^s	x^s	PROPN
inlawrev-2814	167	3	and	and	CCONJ
inlawrev-2814	167	4	y^s	y^s	PROPN
inlawrev-2814	167	5	distributive	distributive	ADJ
inlawrev-2814	167	6	shares	share	NOUN
inlawrev-2814	167	7	of	of	ADP
inlawrev-2814	167	8	z	z	NOUN
inlawrev-2814	167	9	's	's	PART
inlawrev-2814	167	10	taxable	taxable	ADJ
inlawrev-2814	167	11	income	income	NOUN
inlawrev-2814	167	12	(	(	PUNCT
inlawrev-2814	167	13	for	for	ADP
inlawrev-2814	167	14	federal	federal	ADJ
inlawrev-2814	167	15	income	income	NOUN
inlawrev-2814	167	16	tax	tax	NOUN
inlawrev-2814	167	17	purposes	purpose	NOUN
inlawrev-2814	167	18	)	)	PUNCT
inlawrev-2814	167	19	are	be	AUX
inlawrev-2814	167	20	zero	zero	NUM
inlawrev-2814	167	21	,	,	PUNCT
inlawrev-2814	167	22	x	x	PUNCT
inlawrev-2814	167	23	and	and	CCONJ
inlawrev-2814	167	24	y	y	PROPN
inlawrev-2814	167	25	will	will	AUX
inlawrev-2814	167	26	not	not	PART
inlawrev-2814	167	27	have	have	VERB
inlawrev-2814	167	28	any	any	DET
inlawrev-2814	167	29	gross	gross	ADJ
inlawrev-2814	167	30	income	income	NOUN
inlawrev-2814	167	31	tax	tax	NOUN
inlawrev-2814	167	32	liability	liability	NOUN
inlawrev-2814	167	33	.	.	PUNCT
inlawrev-2814	168	1	in	in	ADP
inlawrev-2814	168	2	the	the	DET
inlawrev-2814	168	3	second	second	ADJ
inlawrev-2814	168	4	hypothetical	hypothetical	ADJ
inlawrev-2814	168	5	situation	situation	NOUN
inlawrev-2814	168	6	z	z	PROPN
inlawrev-2814	168	7	,	,	PUNCT
inlawrev-2814	168	8	the	the	DET
inlawrev-2814	168	9	corporation	corporation	NOUN
inlawrev-2814	168	10	,	,	PUNCT
inlawrev-2814	168	11	will	will	AUX
inlawrev-2814	168	12	have	have	VERB
inlawrev-2814	168	13	gross	gross	ADJ
inlawrev-2814	168	14	income	income	NOUN
inlawrev-2814	168	15	tax	tax	NOUN
inlawrev-2814	168	16	hability	hability	NOUN
inlawrev-2814	168	17	on	on	ADP
inlawrev-2814	168	18	the	the	DET
inlawrev-2814	168	19	$	$	SYM
inlawrev-2814	168	20	1,000	1,000	NUM
inlawrev-2814	168	21	of	of	ADP
inlawrev-2814	168	22	gross	gross	ADJ
inlawrev-2814	168	23	receipts	receipt	NOUN
inlawrev-2814	168	24	it	it	PRON
inlawrev-2814	168	25	received	receive	VERB
inlawrev-2814	168	26	from	from	ADP
inlawrev-2814	168	27	the	the	DET
inlawrev-2814	168	28	sale	sale	NOUN
inlawrev-2814	168	29	of	of	ADP
inlawrev-2814	168	30	the	the	DET
inlawrev-2814	168	31	widget	widget	NOUN
inlawrev-2814	168	32	.	.	PUNCT
inlawrev-2814	169	1	contributions	contribution	NOUN
inlawrev-2814	169	2	of	of	ADP
inlawrev-2814	169	3	capital	capital	NOUN
inlawrev-2814	169	4	to	to	ADP
inlawrev-2814	169	5	partnerships	partnership	NOUN
inlawrev-2814	169	6	or	or	CCONJ
inlawrev-2814	169	7	joint	joint	ADJ
inlawrev-2814	169	8	ventures	venture	NOUN
inlawrev-2814	169	9	are	be	AUX
inlawrev-2814	169	10	exempt	exempt	ADJ
inlawrev-2814	169	11	from	from	ADP
inlawrev-2814	169	12	gross	gross	ADJ
inlawrev-2814	169	13	income	income	NOUN
inlawrev-2814	169	14	tax	tax	NOUN
inlawrev-2814	169	15	,	,	PUNCT
inlawrev-2814	169	16	and	and	CCONJ
inlawrev-2814	169	17	no	no	DET
inlawrev-2814	169	18	gross	gross	ADJ
inlawrev-2814	169	19	receipts	receipt	NOUN
inlawrev-2814	169	20	result	result	VERB
inlawrev-2814	169	21	to	to	ADP
inlawrev-2814	169	22	either	either	CCONJ
inlawrev-2814	169	23	the	the	DET
inlawrev-2814	169	24	recipient	recipient	NOUN
inlawrev-2814	169	25	of	of	ADP
inlawrev-2814	169	26	the	the	DET
inlawrev-2814	169	27	capital	capital	NOUN
inlawrev-2814	169	28	or	or	CCONJ
inlawrev-2814	169	29	to	to	ADP
inlawrev-2814	169	30	the	the	DET
inlawrev-2814	169	31	contributor	contributor	NOUN
inlawrev-2814	169	32	.	.	PUNCT
inlawrev-2814	170	1	"^^	"^^	PROPN
inlawrev-2814	170	2	therefore	therefore	ADV
inlawrev-2814	170	3	,	,	PUNCT
inlawrev-2814	170	4	a	a	DET
inlawrev-2814	170	5	partnership	partnership	NOUN
inlawrev-2814	170	6	or	or	CCONJ
inlawrev-2814	170	7	joint	joint	ADJ
inlawrev-2814	170	8	venture	venture	NOUN
inlawrev-2814	170	9	can	can	AUX
inlawrev-2814	170	10	be	be	AUX
inlawrev-2814	170	11	established	establish	VERB
inlawrev-2814	170	12	and	and	CCONJ
inlawrev-2814	170	13	assets	asset	NOUN
inlawrev-2814	170	14	transferred	transfer	VERB
inlawrev-2814	170	15	thereto	thereto	VERB
inlawrev-2814	170	16	without	without	ADP
inlawrev-2814	170	17	gross	gross	ADJ
inlawrev-2814	170	18	income	income	NOUN
inlawrev-2814	170	19	tax	tax	NOUN
inlawrev-2814	170	20	consequences	consequence	NOUN
inlawrev-2814	170	21	.	.	PUNCT
inlawrev-2814	171	1	it	it	PRON
inlawrev-2814	171	2	should	should	AUX
inlawrev-2814	171	3	be	be	AUX
inlawrev-2814	171	4	noted	note	VERB
inlawrev-2814	171	5	that	that	SCONJ
inlawrev-2814	171	6	the	the	DET
inlawrev-2814	171	7	exemption	exemption	NOUN
inlawrev-2814	171	8	provided	provide	VERB
inlawrev-2814	171	9	by	by	ADP
inlawrev-2814	171	10	indiana	indiana	PROPN
inlawrev-2814	171	11	code	code	PROPN
inlawrev-2814	171	12	section	section	NOUN
inlawrev-2814	171	13	6	6	NUM
inlawrev-2814	171	14	-	-	SYM
inlawrev-2814	171	15	2.1	2.1	NUM
inlawrev-2814	171	16	-	-	PUNCT
inlawrev-2814	171	17	3	3	NUM
inlawrev-2814	171	18	-	-	PUNCT
inlawrev-2814	171	19	25(b	25(b	NUM
inlawrev-2814	171	20	)	)	PUNCT
inlawrev-2814	171	21	is	be	AUX
inlawrev-2814	171	22	not	not	PART
inlawrev-2814	171	23	just	just	ADV
inlawrev-2814	171	24	available	available	ADJ
inlawrev-2814	171	25	to	to	ADP
inlawrev-2814	171	26	partnerships	partnership	NOUN
inlawrev-2814	171	27	engaged	engage	VERB
inlawrev-2814	171	28	in	in	ADP
inlawrev-2814	171	29	ongoing	ongoing	ADJ
inlawrev-2814	171	30	businesses	business	NOUN
inlawrev-2814	171	31	,	,	PUNCT
inlawrev-2814	171	32	but	but	CCONJ
inlawrev-2814	171	33	also	also	ADV
inlawrev-2814	171	34	is	be	AUX
inlawrev-2814	171	35	available	available	ADJ
inlawrev-2814	171	36	to	to	ADP
inlawrev-2814	171	37	joint	joint	ADJ
inlawrev-2814	171	38	ventures	venture	NOUN
inlawrev-2814	171	39	taxpayers	taxpayer	NOUN
inlawrev-2814	171	40	involved	involve	VERB
inlawrev-2814	171	41	in	in	ADP
inlawrev-2814	171	42	one	one	NUM
inlawrev-2814	171	43	-	-	PUNCT
inlawrev-2814	171	44	time	time	NOUN
inlawrev-2814	171	45	transactions	transaction	NOUN
inlawrev-2814	171	46	or	or	CCONJ
inlawrev-2814	171	47	ventures	venture	NOUN
inlawrev-2814	171	48	,	,	PUNCT
inlawrev-2814	171	49	because	because	SCONJ
inlawrev-2814	171	50	technically	technically	ADV
inlawrev-2814	171	51	the	the	DET
inlawrev-2814	171	52	term	term	NOUN
inlawrev-2814	171	53	"	"	PUNCT
inlawrev-2814	171	54	partnership	partnership	NOUN
inlawrev-2814	171	55	"	"	PUNCT
inlawrev-2814	171	56	under	under	ADP
inlawrev-2814	171	57	the	the	DET
inlawrev-2814	171	58	gross	gross	ADJ
inlawrev-2814	171	59	income	income	NOUN
inlawrev-2814	171	60	tax	tax	NOUN
inlawrev-2814	171	61	act	act	NOUN
inlawrev-2814	171	62	includes	include	VERB
inlawrev-2814	171	63	joint	joint	ADJ
inlawrev-2814	171	64	ventures	venture	NOUN
inlawrev-2814	171	65	.	.	PUNCT
inlawrev-2814	172	1	"*^	"*^	NOUN
inlawrev-2814	172	2	according	accord	VERB
inlawrev-2814	172	3	to	to	ADP
inlawrev-2814	172	4	the	the	DET
inlawrev-2814	172	5	indiana	indiana	PROPN
inlawrev-2814	172	6	code	code	PROPN
inlawrev-2814	172	7	:	:	PUNCT
inlawrev-2814	172	8	the	the	DET
inlawrev-2814	172	9	term	term	NOUN
inlawrev-2814	172	10	"	"	PUNCT
inlawrev-2814	172	11	partnership	partnership	NOUN
inlawrev-2814	172	12	"	"	PUNCT
inlawrev-2814	172	13	includes	include	VERB
inlawrev-2814	172	14	a	a	DET
inlawrev-2814	172	15	syndicate	syndicate	NOUN
inlawrev-2814	172	16	,	,	PUNCT
inlawrev-2814	172	17	group	group	NOUN
inlawrev-2814	172	18	,	,	PUNCT
inlawrev-2814	172	19	pool	pool	NOUN
inlawrev-2814	172	20	,	,	PUNCT
inlawrev-2814	172	21	joint	joint	ADJ
inlawrev-2814	172	22	venture	venture	NOUN
inlawrev-2814	172	23	,	,	PUNCT
inlawrev-2814	172	24	or	or	CCONJ
inlawrev-2814	172	25	other	other	ADJ
inlawrev-2814	172	26	unincorporated	unincorporated	ADJ
inlawrev-2814	172	27	organization	organization	NOUN
inlawrev-2814	172	28	through	through	ADP
inlawrev-2814	172	29	or	or	CCONJ
inlawrev-2814	172	30	by	by	ADP
inlawrev-2814	172	31	means	mean	NOUN
inlawrev-2814	172	32	of	of	ADP
inlawrev-2814	172	33	which	which	PRON
inlawrev-2814	172	34	any	any	DET
inlawrev-2814	172	35	business	business	NOUN
inlawrev-2814	172	36	,	,	PUNCT
inlawrev-2814	172	37	financial	financial	ADJ
inlawrev-2814	172	38	operation	operation	NOUN
inlawrev-2814	172	39	or	or	CCONJ
inlawrev-2814	172	40	venture	venture	NOUN
inlawrev-2814	172	41	is	be	AUX
inlawrev-2814	172	42	carried	carry	VERB
inlawrev-2814	172	43	on	on	ADP
inlawrev-2814	172	44	,	,	PUNCT
inlawrev-2814	172	45	and	and	CCONJ
inlawrev-2814	172	46	which	which	PRON
inlawrev-2814	172	47	is	be	AUX
inlawrev-2814	172	48	not	not	PART
inlawrev-2814	172	49	,	,	PUNCT
inlawrev-2814	172	50	within	within	ADP
inlawrev-2814	172	51	the	the	DET
inlawrev-2814	172	52	meaning	meaning	NOUN
inlawrev-2814	172	53	of	of	ADP
inlawrev-2814	172	54	this	this	DET
inlawrev-2814	172	55	act	act	NOUN
inlawrev-2814	172	56	,	,	PUNCT
inlawrev-2814	172	57	a	a	DET
inlawrev-2814	172	58	corporation	corporation	NOUN
inlawrev-2814	172	59	or	or	CCONJ
inlawrev-2814	172	60	a	a	DET
inlawrev-2814	172	61	trust	trust	NOUN
inlawrev-2814	172	62	or	or	CCONJ
inlawrev-2814	172	63	an	an	DET
inlawrev-2814	172	64	estate	estate	NOUN
inlawrev-2814	172	65	.	.	PUNCT
inlawrev-2814	173	1	'	'	PUNCT
inlawrev-2814	173	2	^^	^^	PUNCT
inlawrev-2814	173	3	this	this	DET
inlawrev-2814	173	4	definition	definition	NOUN
inlawrev-2814	173	5	is	be	AUX
inlawrev-2814	173	6	exactly	exactly	ADV
inlawrev-2814	173	7	the	the	DET
inlawrev-2814	173	8	same	same	ADJ
inlawrev-2814	173	9	definition	definition	NOUN
inlawrev-2814	173	10	of	of	ADP
inlawrev-2814	173	11	a	a	DET
inlawrev-2814	173	12	partnership	partnership	NOUN
inlawrev-2814	173	13	as	as	SCONJ
inlawrev-2814	173	14	is	be	AUX
inlawrev-2814	173	15	set	set	VERB
inlawrev-2814	173	16	forth	forth	ADV
inlawrev-2814	173	17	in	in	ADP
inlawrev-2814	173	18	the	the	DET
inlawrev-2814	173	19	internal	internal	ADJ
inlawrev-2814	173	20	revenue	revenue	NOUN
inlawrev-2814	173	21	code	code	NOUN
inlawrev-2814	173	22	.	.	PUNCT
inlawrev-2814	174	1	"^^	"^^	PUNCT
inlawrev-2814	174	2	as	as	ADP
inlawrev-2814	174	3	a	a	DET
inlawrev-2814	174	4	result	result	NOUN
inlawrev-2814	174	5	,	,	PUNCT
inlawrev-2814	174	6	whether	whether	SCONJ
inlawrev-2814	174	7	an	an	DET
inlawrev-2814	174	8	entity	entity	NOUN
inlawrev-2814	174	9	is	be	AUX
inlawrev-2814	174	10	a	a	DET
inlawrev-2814	174	11	partnership	partnership	NOUN
inlawrev-2814	174	12	for	for	ADP
inlawrev-2814	174	13	purposes	purpose	NOUN
inlawrev-2814	174	14	of	of	ADP
inlawrev-2814	174	15	the	the	DET
inlawrev-2814	174	16	indiana	indiana	PROPN
inlawrev-2814	174	17	exemption	exemption	NOUN
inlawrev-2814	174	18	will	will	AUX
inlawrev-2814	174	19	turn	turn	VERB
inlawrev-2814	174	20	in	in	ADP
inlawrev-2814	174	21	part	part	NOUN
inlawrev-2814	174	22	upon	upon	SCONJ
inlawrev-2814	174	23	whether	whether	SCONJ
inlawrev-2814	174	24	the	the	DET
inlawrev-2814	174	25	entity	entity	NOUN
inlawrev-2814	174	26	is	be	AUX
inlawrev-2814	174	27	considered	consider	VERB
inlawrev-2814	174	28	to	to	PART
inlawrev-2814	174	29	be	be	AUX
inlawrev-2814	174	30	a	a	DET
inlawrev-2814	174	31	partnership	partnership	NOUN
inlawrev-2814	174	32	under	under	ADP
inlawrev-2814	174	33	federal	federal	ADJ
inlawrev-2814	174	34	income	income	NOUN
inlawrev-2814	174	35	tax	tax	NOUN
inlawrev-2814	174	36	standards	standard	NOUN
inlawrev-2814	174	37	.	.	PUNCT
inlawrev-2814	175	1	"	"	PUNCT
inlawrev-2814	175	2	^	^	PUNCT
inlawrev-2814	175	3	while	while	SCONJ
inlawrev-2814	175	4	operating	operate	VERB
inlawrev-2814	175	5	as	as	ADP
inlawrev-2814	175	6	a	a	DET
inlawrev-2814	175	7	partnership	partnership	NOUN
inlawrev-2814	175	8	may	may	AUX
inlawrev-2814	175	9	in	in	ADP
inlawrev-2814	175	10	fact	fact	NOUN
inlawrev-2814	175	11	result	result	VERB
inlawrev-2814	175	12	in	in	ADP
inlawrev-2814	175	13	considerably	considerably	ADV
inlawrev-2814	175	14	less	less	ADJ
inlawrev-2814	175	15	income	income	NOUN
inlawrev-2814	175	16	tax	tax	NOUN
inlawrev-2814	175	17	liability	liability	NOUN
inlawrev-2814	175	18	,	,	PUNCT
inlawrev-2814	175	19	it	it	PRON
inlawrev-2814	175	20	should	should	AUX
inlawrev-2814	175	21	be	be	AUX
inlawrev-2814	175	22	observed	observe	VERB
inlawrev-2814	175	23	that	that	SCONJ
inlawrev-2814	175	24	it	it	PRON
inlawrev-2814	175	25	may	may	AUX
inlawrev-2814	175	26	not	not	PART
inlawrev-2814	175	27	always	always	ADV
inlawrev-2814	175	28	prove	prove	VERB
inlawrev-2814	175	29	to	to	PART
inlawrev-2814	175	30	be	be	AUX
inlawrev-2814	175	31	beneficial	beneficial	ADJ
inlawrev-2814	175	32	to	to	PART
inlawrev-2814	175	33	operate	operate	VERB
inlawrev-2814	175	34	as	as	ADP
inlawrev-2814	175	35	a	a	DET
inlawrev-2814	175	36	partnership	partnership	NOUN
inlawrev-2814	175	37	,	,	PUNCT
inlawrev-2814	175	38	vis	vis	X
inlawrev-2814	175	39	-	-	PUNCT
inlawrev-2814	175	40	a	a	X
inlawrev-2814	175	41	-	-	PUNCT
inlawrev-2814	175	42	vis	vis	X
inlawrev-2814	175	43	a	a	DET
inlawrev-2814	175	44	corporation	corporation	NOUN
inlawrev-2814	175	45	,	,	PUNCT
inlawrev-2814	175	46	because	because	SCONJ
inlawrev-2814	175	47	the	the	DET
inlawrev-2814	175	48	indiana	indiana	PROPN
inlawrev-2814	175	49	department	department	PROPN
inlawrev-2814	175	50	of	of	ADP
inlawrev-2814	175	51	revenue	revenue	NOUN
inlawrev-2814	175	52	currently	currently	ADV
inlawrev-2814	175	53	takes	take	VERB
inlawrev-2814	175	54	the	the	DET
inlawrev-2814	175	55	position	position	NOUN
inlawrev-2814	175	56	that	that	PRON
inlawrev-2814	175	57	partnership	partnership	NOUN
inlawrev-2814	175	58	income	income	NOUN
inlawrev-2814	175	59	is	be	AUX
inlawrev-2814	175	60	always	always	ADV
inlawrev-2814	175	61	taxable	taxable	ADJ
inlawrev-2814	175	62	at	at	ADP
inlawrev-2814	175	63	the	the	DET
inlawrev-2814	175	64	higher	high	ADJ
inlawrev-2814	175	65	gross	gross	ADJ
inlawrev-2814	175	66	income	income	NOUN
inlawrev-2814	175	67	tax	tax	NOUN
inlawrev-2814	175	68	rate	rate	NOUN
inlawrev-2814	175	69	.	.	PUNCT
inlawrev-2814	176	1	thus	thus	ADV
inlawrev-2814	176	2	,	,	PUNCT
inlawrev-2814	176	3	in	in	ADP
inlawrev-2814	176	4	the	the	DET
inlawrev-2814	176	5	case	case	NOUN
inlawrev-2814	176	6	of	of	ADP
inlawrev-2814	176	7	a	a	DET
inlawrev-2814	176	8	corporation	corporation	NOUN
inlawrev-2814	176	9	manufacturing	manufacturing	NOUN
inlawrev-2814	176	10	and	and	CCONJ
inlawrev-2814	176	11	selling	selling	NOUN
inlawrev-2814	176	12	widgets	widget	NOUN
inlawrev-2814	176	13	,	,	PUNCT
inlawrev-2814	176	14	its	its	PRON
inlawrev-2814	176	15	gross	gross	ADJ
inlawrev-2814	176	16	receipts	receipt	NOUN
inlawrev-2814	176	17	from	from	ADP
inlawrev-2814	176	18	the	the	DET
inlawrev-2814	176	19	sale	sale	NOUN
inlawrev-2814	176	20	of	of	ADP
inlawrev-2814	176	21	widgets	widget	NOUN
inlawrev-2814	176	22	would	would	AUX
inlawrev-2814	176	23	be	be	AUX
inlawrev-2814	176	24	taxed	tax	VERB
inlawrev-2814	176	25	at	at	ADP
inlawrev-2814	176	26	the	the	DET
inlawrev-2814	176	27	lower	low	ADJ
inlawrev-2814	176	28	gross	gross	ADJ
inlawrev-2814	176	29	income	income	NOUN
inlawrev-2814	176	30	tax	tax	NOUN
inlawrev-2814	176	31	rate	rate	NOUN
inlawrev-2814	176	32	,	,	PUNCT
inlawrev-2814	176	33	currently	currently	ADV
inlawrev-2814	176	34	.3	.3	NUM
inlawrev-2814	176	35	^	^	SYM
inlawrev-2814	176	36	0."^^	0."^^	NOUN
inlawrev-2814	176	37	a	a	DET
inlawrev-2814	176	38	partnership	partnership	NOUN
inlawrev-2814	176	39	in	in	ADP
inlawrev-2814	176	40	the	the	DET
inlawrev-2814	176	41	40	40	NUM
inlawrev-2814	176	42	.	.	PUNCT
inlawrev-2814	177	1	ind	ind	PROPN
inlawrev-2814	177	2	.	.	PUNCT
inlawrev-2814	178	1	code	code	PROPN
inlawrev-2814	178	2	§	§	PROPN
inlawrev-2814	178	3	6	6	NUM
inlawrev-2814	178	4	-	-	SYM
inlawrev-2814	178	5	2.1	2.1	NUM
inlawrev-2814	178	6	-	-	PUNCT
inlawrev-2814	178	7	1	1	NUM
inlawrev-2814	178	8	-	-	PUNCT
inlawrev-2814	178	9	2(14	2(14	NUM
inlawrev-2814	178	10	)	)	PUNCT
inlawrev-2814	178	11	(	(	PUNCT
inlawrev-2814	178	12	1988	1988	NUM
inlawrev-2814	178	13	)	)	PUNCT
inlawrev-2814	178	14	.	.	PUNCT
inlawrev-2814	179	1	41	41	NUM
inlawrev-2814	179	2	.	.	PUNCT
inlawrev-2814	180	1	i	i	PRON
inlawrev-2814	180	2	d.	d.	PROPN
inlawrev-2814	180	3	§	§	PROPN
inlawrev-2814	180	4	6	6	NUM
inlawrev-2814	180	5	-	-	SYM
inlawrev-2814	180	6	3	3	NUM
inlawrev-2814	180	7	-	-	PUNCT
inlawrev-2814	180	8	1	1	NUM
inlawrev-2814	180	9	-	-	SYM
inlawrev-2814	180	10	25	25	NUM
inlawrev-2814	180	11	(	(	PUNCT
inlawrev-2814	180	12	partnership	partnership	NOUN
inlawrev-2814	180	13	defined	define	VERB
inlawrev-2814	180	14	by	by	ADP
inlawrev-2814	180	15	reference	reference	NOUN
inlawrev-2814	180	16	to	to	ADP
inlawrev-2814	180	17	i	i	PROPN
inlawrev-2814	180	18	d.	d.	PROPN
inlawrev-2814	180	19	§	§	PROPN
inlawrev-2814	180	20	6	6	NUM
inlawrev-2814	180	21	-	-	SYM
inlawrev-2814	180	22	2.1	2.1	NUM
inlawrev-2814	180	23	-	-	PUNCT
inlawrev-2814	180	24	3	3	NUM
inlawrev-2814	180	25	-	-	NUM
inlawrev-2814	180	26	19	19	NUM
inlawrev-2814	180	27	)	)	PUNCT
inlawrev-2814	180	28	.	.	PUNCT
inlawrev-2814	181	1	42	42	NUM
inlawrev-2814	181	2	.	.	PUNCT
inlawrev-2814	182	1	i	i	PRON
inlawrev-2814	182	2	d.	d.	PROPN
inlawrev-2814	182	3	§	§	PROPN
inlawrev-2814	182	4	6	6	NUM
inlawrev-2814	182	5	-	-	SYM
inlawrev-2814	182	6	2.1	2.1	NUM
inlawrev-2814	182	7	-	-	PUNCT
inlawrev-2814	182	8	3	3	NUM
inlawrev-2814	182	9	-	-	SYM
inlawrev-2814	182	10	19	19	NUM
inlawrev-2814	182	11	.	.	NOUN
inlawrev-2814	182	12	43	43	NUM
inlawrev-2814	182	13	.	.	PUNCT
inlawrev-2814	183	1	i.r.c	i.r.c	NOUN
inlawrev-2814	183	2	.	.	PUNCT
inlawrev-2814	184	1	§	§	PROPN
inlawrev-2814	184	2	§	§	PROPN
inlawrev-2814	184	3	761(a	761(a	PROPN
inlawrev-2814	184	4	)	)	PUNCT
inlawrev-2814	184	5	,	,	PUNCT
inlawrev-2814	184	6	7701(a)(2	7701(a)(2	NOUN
inlawrev-2814	184	7	)	)	PUNCT
inlawrev-2814	184	8	(	(	PUNCT
inlawrev-2814	184	9	1986	1986	NUM
inlawrev-2814	184	10	)	)	PUNCT
inlawrev-2814	184	11	.	.	PUNCT
inlawrev-2814	185	1	44	44	NUM
inlawrev-2814	185	2	.	.	PUNCT
inlawrev-2814	185	3	see	see	VERB
inlawrev-2814	185	4	generally	generally	ADV
inlawrev-2814	185	5	commissioner	commissioner	PROPN
inlawrev-2814	185	6	v.	v.	PROPN
inlawrev-2814	185	7	tower	tower	PROPN
inlawrev-2814	185	8	,	,	PUNCT
inlawrev-2814	185	9	327	327	NUM
inlawrev-2814	185	10	u.s	u.s	PROPN
inlawrev-2814	185	11	.	.	PROPN
inlawrev-2814	185	12	280	280	NUM
inlawrev-2814	185	13	(	(	PUNCT
inlawrev-2814	185	14	1946	1946	NUM
inlawrev-2814	185	15	)	)	PUNCT
inlawrev-2814	185	16	;	;	PUNCT
inlawrev-2814	185	17	commissioner	commissioner	PROPN
inlawrev-2814	185	18	v.	v.	PROPN
inlawrev-2814	185	19	culbertson	culbertson	PROPN
inlawrev-2814	185	20	,	,	PUNCT
inlawrev-2814	185	21	337	337	NUM
inlawrev-2814	185	22	u.s	u.s	PROPN
inlawrev-2814	185	23	.	.	PROPN
inlawrev-2814	185	24	733	733	NUM
inlawrev-2814	185	25	(	(	PUNCT
inlawrev-2814	185	26	1949	1949	NUM
inlawrev-2814	185	27	)	)	PUNCT
inlawrev-2814	185	28	;	;	PUNCT
inlawrev-2814	185	29	1	1	NUM
inlawrev-2814	185	30	w.	w.	PROPN
inlawrev-2814	185	31	mckee	mckee	PROPN
inlawrev-2814	185	32	,	,	PUNCT
inlawrev-2814	185	33	w.	w.	PROPN
inlawrev-2814	185	34	nelson	nelson	PROPN
inlawrev-2814	185	35	&	&	CCONJ
inlawrev-2814	185	36	r.	r.	PROPN
inlawrev-2814	185	37	whitmire	whitmire	PROPN
inlawrev-2814	185	38	,	,	PUNCT
inlawrev-2814	185	39	federal	federal	ADJ
inlawrev-2814	185	40	taxation	taxation	NOUN
inlawrev-2814	185	41	of	of	ADP
inlawrev-2814	185	42	partnerships	partnership	NOUN
inlawrev-2814	185	43	and	and	CCONJ
inlawrev-2814	185	44	partners	partner	NOUN
inlawrev-2814	185	45	§	§	PROPN
inlawrev-2814	185	46	3	3	NUM
inlawrev-2814	185	47	(	(	PUNCT
inlawrev-2814	185	48	1977	1977	NUM
inlawrev-2814	185	49	)	)	PUNCT
inlawrev-2814	185	50	;	;	PUNCT
inlawrev-2814	185	51	1	1	NUM
inlawrev-2814	185	52	a.	a.	NOUN
inlawrev-2814	185	53	willis	willis	PROPN
inlawrev-2814	185	54	,	,	PUNCT
inlawrev-2814	185	55	j.	j.	PROPN
inlawrev-2814	185	56	pennel	pennel	PROPN
inlawrev-2814	185	57	&	&	CCONJ
inlawrev-2814	185	58	p.	p.	PROPN
inlawrev-2814	185	59	postlewaite	postlewaite	PROPN
inlawrev-2814	185	60	,	,	PUNCT
inlawrev-2814	185	61	partnership	partnership	NOUN
inlawrev-2814	185	62	taxation	taxation	NOUN
inlawrev-2814	185	63	§	§	PROPN
inlawrev-2814	185	64	2	2	NUM
inlawrev-2814	185	65	(	(	PUNCT
inlawrev-2814	185	66	3d	3d	NOUN
inlawrev-2814	185	67	ed	ed	NOUN
inlawrev-2814	185	68	.	.	PROPN
inlawrev-2814	185	69	1988	1988	NUM
inlawrev-2814	185	70	)	)	PUNCT
inlawrev-2814	185	71	.	.	PUNCT
inlawrev-2814	186	1	45	45	NUM
inlawrev-2814	186	2	.	.	X
inlawrev-2814	186	3	ind	ind	PROPN
inlawrev-2814	186	4	.	.	PUNCT
inlawrev-2814	187	1	code	code	PROPN
inlawrev-2814	187	2	§	§	PROPN
inlawrev-2814	187	3	6	6	NUM
inlawrev-2814	187	4	-	-	SYM
inlawrev-2814	187	5	2.1	2.1	NUM
inlawrev-2814	187	6	-	-	PUNCT
inlawrev-2814	187	7	2	2	NUM
inlawrev-2814	187	8	-	-	PUNCT
inlawrev-2814	187	9	3(a	3(a	NUM
inlawrev-2814	187	10	)	)	PUNCT
inlawrev-2814	187	11	(	(	PUNCT
inlawrev-2814	187	12	1988	1988	NUM
inlawrev-2814	187	13	)	)	PUNCT
inlawrev-2814	187	14	.	.	PUNCT
inlawrev-2814	188	1	426	426	NUM
inlawrev-2814	188	2	indiana	indiana	PROPN
inlawrev-2814	188	3	law	law	PROPN
inlawrev-2814	188	4	review	review	NOUN
inlawrev-2814	189	1	[	[	X
inlawrev-2814	189	2	vol	vol	NOUN
inlawrev-2814	189	3	.	.	PUNCT
inlawrev-2814	190	1	22:419	22:419	NUM
inlawrev-2814	190	2	exact	exact	ADJ
inlawrev-2814	190	3	same	same	ADJ
inlawrev-2814	190	4	business	business	NOUN
inlawrev-2814	190	5	would	would	AUX
inlawrev-2814	190	6	be	be	AUX
inlawrev-2814	190	7	subject	subject	ADJ
inlawrev-2814	190	8	to	to	ADP
inlawrev-2814	190	9	no	no	DET
inlawrev-2814	190	10	gross	gross	ADJ
inlawrev-2814	190	11	income	income	NOUN
inlawrev-2814	190	12	tax	tax	NOUN
inlawrev-2814	190	13	,	,	PUNCT
inlawrev-2814	190	14	but	but	CCONJ
inlawrev-2814	190	15	according	accord	VERB
inlawrev-2814	190	16	to	to	ADP
inlawrev-2814	190	17	the	the	DET
inlawrev-2814	190	18	revenue	revenue	NOUN
inlawrev-2814	190	19	department	department	NOUN
inlawrev-2814	190	20	,	,	PUNCT
inlawrev-2814	190	21	its	its	PRON
inlawrev-2814	190	22	corporate	corporate	ADJ
inlawrev-2814	190	23	partners	partner	NOUN
inlawrev-2814	190	24	would	would	AUX
inlawrev-2814	190	25	be	be	AUX
inlawrev-2814	190	26	subject	subject	ADJ
inlawrev-2814	190	27	to	to	ADP
inlawrev-2814	190	28	gross	gross	ADJ
inlawrev-2814	190	29	income	income	NOUN
inlawrev-2814	190	30	tax	tax	NOUN
inlawrev-2814	190	31	on	on	ADP
inlawrev-2814	190	32	their	their	PRON
inlawrev-2814	190	33	net	net	ADJ
inlawrev-2814	190	34	income	income	NOUN
inlawrev-2814	190	35	at	at	ADP
inlawrev-2814	190	36	the	the	DET
inlawrev-2814	190	37	higher	high	ADJ
inlawrev-2814	190	38	gross	gross	ADJ
inlawrev-2814	190	39	income	income	NOUN
inlawrev-2814	190	40	tax	tax	NOUN
inlawrev-2814	190	41	rate	rate	NOUN
inlawrev-2814	190	42	,	,	PUNCT
inlawrev-2814	190	43	currently	currently	ADV
inlawrev-2814	190	44	1.20%.'^^	1.20%.'^^	NUM
inlawrev-2814	190	45	depending	depend	VERB
inlawrev-2814	190	46	on	on	ADP
inlawrev-2814	190	47	the	the	DET
inlawrev-2814	190	48	business	business	NOUN
inlawrev-2814	190	49	'	'	PART
inlawrev-2814	190	50	ratio	ratio	NOUN
inlawrev-2814	190	51	of	of	ADP
inlawrev-2814	190	52	gross	gross	ADJ
inlawrev-2814	190	53	income	income	NOUN
inlawrev-2814	190	54	to	to	ADP
inlawrev-2814	190	55	net	net	ADJ
inlawrev-2814	190	56	income	income	NOUN
inlawrev-2814	190	57	,	,	PUNCT
inlawrev-2814	190	58	the	the	DET
inlawrev-2814	190	59	partners	partner	NOUN
inlawrev-2814	190	60	of	of	ADP
inlawrev-2814	190	61	the	the	DET
inlawrev-2814	190	62	partnership	partnership	NOUN
inlawrev-2814	190	63	may	may	AUX
inlawrev-2814	190	64	or	or	CCONJ
inlawrev-2814	190	65	may	may	AUX
inlawrev-2814	190	66	not	not	PART
inlawrev-2814	190	67	pay	pay	VERB
inlawrev-2814	190	68	in	in	ADP
inlawrev-2814	190	69	the	the	DET
inlawrev-2814	190	70	aggregate	aggregate	NOUN
inlawrev-2814	190	71	less	less	ADJ
inlawrev-2814	190	72	tax	tax	NOUN
inlawrev-2814	190	73	than	than	ADP
inlawrev-2814	190	74	the	the	DET
inlawrev-2814	190	75	corporation/^	corporation/^	NOUN
inlawrev-2814	190	76	one	one	NUM
inlawrev-2814	190	77	final	final	ADJ
inlawrev-2814	190	78	caveat	caveat	NOUN
inlawrev-2814	190	79	about	about	ADP
inlawrev-2814	190	80	the	the	DET
inlawrev-2814	190	81	taxation	taxation	NOUN
inlawrev-2814	190	82	of	of	ADP
inlawrev-2814	190	83	partnerships	partnership	NOUN
inlawrev-2814	190	84	should	should	AUX
inlawrev-2814	190	85	be	be	AUX
inlawrev-2814	190	86	noted	note	VERB
inlawrev-2814	190	87	.	.	PUNCT
inlawrev-2814	191	1	to	to	ADP
inlawrev-2814	191	2	the	the	DET
inlawrev-2814	191	3	extent	extent	NOUN
inlawrev-2814	191	4	the	the	DET
inlawrev-2814	191	5	indiana	indiana	PROPN
inlawrev-2814	191	6	legislature	legislature	NOUN
inlawrev-2814	191	7	has	have	AUX
inlawrev-2814	191	8	vacillated	vacillate	VERB
inlawrev-2814	191	9	over	over	ADP
inlawrev-2814	191	10	the	the	DET
inlawrev-2814	191	11	years	year	NOUN
inlawrev-2814	191	12	in	in	ADP
inlawrev-2814	191	13	its	its	PRON
inlawrev-2814	191	14	approach	approach	NOUN
inlawrev-2814	191	15	to	to	ADP
inlawrev-2814	191	16	the	the	DET
inlawrev-2814	191	17	taxation	taxation	NOUN
inlawrev-2814	191	18	of	of	ADP
inlawrev-2814	191	19	partnerships	partnership	NOUN
inlawrev-2814	191	20	,	,	PUNCT
inlawrev-2814	191	21	the	the	DET
inlawrev-2814	191	22	same	same	ADJ
inlawrev-2814	191	23	could	could	AUX
inlawrev-2814	191	24	be	be	AUX
inlawrev-2814	191	25	true	true	ADJ
inlawrev-2814	191	26	in	in	ADP
inlawrev-2814	191	27	the	the	DET
inlawrev-2814	191	28	future	future	NOUN
inlawrev-2814	191	29	.	.	PUNCT
inlawrev-2814	192	1	although	although	SCONJ
inlawrev-2814	192	2	partnerships	partnership	NOUN
inlawrev-2814	192	3	,	,	PUNCT
inlawrev-2814	192	4	including	include	VERB
inlawrev-2814	192	5	corporate	corporate	ADJ
inlawrev-2814	192	6	partnerships	partnership	NOUN
inlawrev-2814	192	7	,	,	PUNCT
inlawrev-2814	192	8	are	be	AUX
inlawrev-2814	192	9	now	now	ADV
inlawrev-2814	192	10	exempted	exempt	VERB
inlawrev-2814	192	11	from	from	ADP
inlawrev-2814	192	12	gross	gross	ADJ
inlawrev-2814	192	13	income	income	NOUN
inlawrev-2814	192	14	tax	tax	NOUN
inlawrev-2814	192	15	,	,	PUNCT
inlawrev-2814	192	16	adjusted	adjust	VERB
inlawrev-2814	192	17	gross	gross	ADJ
inlawrev-2814	192	18	income	income	NOUN
inlawrev-2814	192	19	tax	tax	NOUN
inlawrev-2814	192	20	and	and	CCONJ
inlawrev-2814	192	21	supplemental	supplemental	ADJ
inlawrev-2814	192	22	net	net	ADJ
inlawrev-2814	192	23	income	income	NOUN
inlawrev-2814	192	24	tax	tax	NOUN
inlawrev-2814	192	25	,	,	PUNCT
inlawrev-2814	192	26	the	the	DET
inlawrev-2814	192	27	legislature	legislature	NOUN
inlawrev-2814	192	28	could	could	AUX
inlawrev-2814	192	29	revert	revert	VERB
inlawrev-2814	192	30	to	to	ADP
inlawrev-2814	192	31	taxing	tax	VERB
inlawrev-2814	192	32	all	all	DET
inlawrev-2814	192	33	partnerships	partnership	NOUN
inlawrev-2814	192	34	or	or	CCONJ
inlawrev-2814	192	35	just	just	ADV
inlawrev-2814	192	36	corporate	corporate	ADJ
inlawrev-2814	192	37	partnerships	partnership	NOUN
inlawrev-2814	192	38	.	.	PUNCT
inlawrev-2814	193	1	that	that	PRON
inlawrev-2814	193	2	,	,	PUNCT
inlawrev-2814	193	3	however	however	ADV
inlawrev-2814	193	4	,	,	PUNCT
inlawrev-2814	193	5	would	would	AUX
inlawrev-2814	193	6	be	be	AUX
inlawrev-2814	193	7	an	an	DET
inlawrev-2814	193	8	unfortunate	unfortunate	ADJ
inlawrev-2814	193	9	continuation	continuation	NOUN
inlawrev-2814	193	10	of	of	ADP
inlawrev-2814	193	11	the	the	DET
inlawrev-2814	193	12	confusion	confusion	NOUN
inlawrev-2814	193	13	and	and	CCONJ
inlawrev-2814	193	14	vacillation	vacillation	NOUN
inlawrev-2814	193	15	about	about	ADP
inlawrev-2814	193	16	partnerships	partnership	NOUN
inlawrev-2814	193	17	that	that	PRON
inlawrev-2814	193	18	have	have	AUX
inlawrev-2814	193	19	plagued	plague	VERB
inlawrev-2814	193	20	indiana	indiana	PROPN
inlawrev-2814	193	21	for	for	ADP
inlawrev-2814	193	22	over	over	ADP
inlawrev-2814	193	23	a	a	PRON
inlawrev-2814	193	24	quarter	quarter	NOUN
inlawrev-2814	193	25	of	of	ADP
inlawrev-2814	193	26	a	a	DET
inlawrev-2814	193	27	century	century	NOUN
inlawrev-2814	193	28	.	.	PUNCT
inlawrev-2814	194	1	we	we	PRON
inlawrev-2814	194	2	should	should	AUX
inlawrev-2814	194	3	not	not	PART
inlawrev-2814	194	4	subject	subject	VERB
inlawrev-2814	194	5	indiana	indiana	PROPN
inlawrev-2814	194	6	business	business	NOUN
inlawrev-2814	194	7	to	to	ADP
inlawrev-2814	194	8	any	any	DET
inlawrev-2814	194	9	further	further	ADJ
inlawrev-2814	194	10	changes	change	NOUN
inlawrev-2814	194	11	in	in	ADP
inlawrev-2814	194	12	this	this	DET
inlawrev-2814	194	13	area	area	NOUN
inlawrev-2814	194	14	.	.	PUNCT
inlawrev-2814	195	1	stable	stable	ADJ
inlawrev-2814	195	2	tax	tax	NOUN
inlawrev-2814	195	3	policies	policy	NOUN
inlawrev-2814	195	4	are	be	AUX
inlawrev-2814	195	5	essential	essential	ADJ
inlawrev-2814	195	6	to	to	ADP
inlawrev-2814	195	7	business	business	NOUN
inlawrev-2814	195	8	planning	planning	NOUN
inlawrev-2814	195	9	and	and	CCONJ
inlawrev-2814	195	10	development	development	NOUN
inlawrev-2814	195	11	in	in	ADP
inlawrev-2814	195	12	indiana	indiana	PROPN
inlawrev-2814	195	13	.	.	PUNCT
inlawrev-2814	196	1	iii	iii	PROPN
inlawrev-2814	196	2	.	.	PUNCT
inlawrev-2814	197	1	the	the	DET
inlawrev-2814	197	2	interstate	interstate	PROPN
inlawrev-2814	197	3	commerce	commerce	NOUN
inlawrev-2814	197	4	exemptions	exemption	NOUN
inlawrev-2814	197	5	—	—	PUNCT
inlawrev-2814	197	6	recent	recent	ADJ
inlawrev-2814	197	7	developments	development	NOUN
inlawrev-2814	197	8	in	in	ADP
inlawrev-2814	197	9	1961	1961	NUM
inlawrev-2814	197	10	,	,	PUNCT
inlawrev-2814	197	11	indiana	indiana	PROPN
inlawrev-2814	197	12	enacted	enact	VERB
inlawrev-2814	197	13	the	the	DET
inlawrev-2814	197	14	first	first	ADJ
inlawrev-2814	197	15	of	of	ADP
inlawrev-2814	197	16	what	what	PRON
inlawrev-2814	197	17	are	be	AUX
inlawrev-2814	197	18	now	now	ADV
inlawrev-2814	197	19	six	six	NUM
inlawrev-2814	197	20	interstate	interstate	ADJ
inlawrev-2814	197	21	commerce	commerce	NOUN
inlawrev-2814	197	22	exemptions	exemption	NOUN
inlawrev-2814	197	23	for	for	ADP
inlawrev-2814	197	24	finished	finished	ADJ
inlawrev-2814	197	25	goods	good	NOUN
inlawrev-2814	197	26	inventory	inventory	NOUN
inlawrev-2814	197	27	present	present	ADJ
inlawrev-2814	197	28	in	in	ADP
inlawrev-2814	197	29	the	the	DET
inlawrev-2814	197	30	state	state	NOUN
inlawrev-2814	197	31	on	on	ADP
inlawrev-2814	197	32	the	the	DET
inlawrev-2814	197	33	date	date	NOUN
inlawrev-2814	197	34	on	on	ADP
inlawrev-2814	197	35	which	which	PRON
inlawrev-2814	197	36	personal	personal	ADJ
inlawrev-2814	197	37	property	property	NOUN
inlawrev-2814	197	38	tax	tax	NOUN
inlawrev-2814	197	39	is	be	AUX
inlawrev-2814	197	40	assessed	assess	VERB
inlawrev-2814	197	41	.	.	PUNCT
inlawrev-2814	198	1	"*^	"*^	PROPN
inlawrev-2814	198	2	the	the	DET
inlawrev-2814	198	3	interstate	interstate	PROPN
inlawrev-2814	198	4	commerce	commerce	NOUN
inlawrev-2814	198	5	(	(	PUNCT
inlawrev-2814	198	6	or	or	CCONJ
inlawrev-2814	198	7	warehouse	warehouse	NOUN
inlawrev-2814	198	8	exemptions	exemption	NOUN
inlawrev-2814	198	9	,	,	PUNCT
inlawrev-2814	198	10	as	as	SCONJ
inlawrev-2814	198	11	they	they	PRON
inlawrev-2814	198	12	have	have	AUX
inlawrev-2814	198	13	been	be	AUX
inlawrev-2814	198	14	called	call	VERB
inlawrev-2814	198	15	)	)	PUNCT
inlawrev-2814	198	16	have	have	AUX
inlawrev-2814	198	17	been	be	AUX
inlawrev-2814	198	18	expanded	expand	VERB
inlawrev-2814	198	19	over	over	ADP
inlawrev-2814	198	20	the	the	DET
inlawrev-2814	198	21	years	year	NOUN
inlawrev-2814	198	22	,	,	PUNCT
inlawrev-2814	198	23	intended	intend	VERB
inlawrev-2814	198	24	by	by	ADP
inlawrev-2814	198	25	the	the	DET
inlawrev-2814	198	26	legislature	legislature	NOUN
inlawrev-2814	198	27	to	to	PART
inlawrev-2814	198	28	offer	offer	VERB
inlawrev-2814	198	29	personal	personal	ADJ
inlawrev-2814	198	30	property	property	NOUN
inlawrev-2814	198	31	tax	tax	NOUN
inlawrev-2814	198	32	relief	relief	NOUN
inlawrev-2814	198	33	to	to	ADP
inlawrev-2814	198	34	taxpayers	taxpayer	NOUN
inlawrev-2814	198	35	who	who	PRON
inlawrev-2814	198	36	have	have	VERB
inlawrev-2814	198	37	a	a	DET
inlawrev-2814	198	38	large	large	ADJ
inlawrev-2814	198	39	volume	volume	NOUN
inlawrev-2814	198	40	of	of	ADP
inlawrev-2814	198	41	finished	finish	VERB
inlawrev-2814	198	42	goods	good	NOUN
inlawrev-2814	198	43	inventory	inventory	NOUN
inlawrev-2814	198	44	in	in	ADP
inlawrev-2814	198	45	the	the	DET
inlawrev-2814	198	46	state	state	NOUN
inlawrev-2814	198	47	destined	destine	VERB
inlawrev-2814	198	48	for	for	ADP
inlawrev-2814	198	49	shipment	shipment	NOUN
inlawrev-2814	198	50	in	in	ADP
inlawrev-2814	198	51	interstate	interstate	PROPN
inlawrev-2814	198	52	commerce	commerce	NOUN
inlawrev-2814	198	53	.	.	PUNCT
inlawrev-2814	199	1	the	the	DET
inlawrev-2814	199	2	expansion	expansion	NOUN
inlawrev-2814	199	3	of	of	ADP
inlawrev-2814	199	4	these	these	DET
inlawrev-2814	199	5	exemptions	exemption	NOUN
inlawrev-2814	199	6	is	be	AUX
inlawrev-2814	199	7	exemplified	exemplify	VERB
inlawrev-2814	199	8	by	by	ADP
inlawrev-2814	199	9	the	the	DET
inlawrev-2814	199	10	two	two	NUM
inlawrev-2814	199	11	most	most	ADV
inlawrev-2814	199	12	recently	recently	ADV
inlawrev-2814	199	13	enacted	enact	VERB
inlawrev-2814	199	14	.	.	PUNCT
inlawrev-2814	200	1	indiana	indiana	PROPN
inlawrev-2814	200	2	code	code	PROPN
inlawrev-2814	200	3	section	section	NOUN
inlawrev-2814	200	4	6	6	NUM
inlawrev-2814	200	5	-	-	SYM
inlawrev-2814	200	6	1.1	1.1	NUM
inlawrev-2814	200	7	-	-	PUNCT
inlawrev-2814	200	8	10	10	NUM
inlawrev-2814	200	9	-	-	SYM
inlawrev-2814	200	10	29	29	NUM
inlawrev-2814	200	11	was	be	AUX
inlawrev-2814	200	12	amended	amend	VERB
inlawrev-2814	200	13	in	in	ADP
inlawrev-2814	200	14	1984"^^	1984"^^	NOUN
inlawrev-2814	200	15	to	to	PART
inlawrev-2814	200	16	provide	provide	VERB
inlawrev-2814	200	17	that	that	PRON
inlawrev-2814	200	18	,	,	PUNCT
inlawrev-2814	200	19	under	under	ADP
inlawrev-2814	200	20	certain	certain	ADJ
inlawrev-2814	200	21	circumstances	circumstance	NOUN
inlawrev-2814	200	22	,	,	PUNCT
inlawrev-2814	200	23	inventory	inventory	NOUN
inlawrev-2814	200	24	located	locate	VERB
inlawrev-2814	200	25	in	in	ADP
inlawrev-2814	200	26	an	an	DET
inlawrev-2814	200	27	indiana	indiana	NOUN
inlawrev-2814	200	28	warehouse	warehouse	NOUN
inlawrev-2814	200	29	on	on	ADP
inlawrev-2814	200	30	march	march	PROPN
inlawrev-2814	200	31	1	1	NUM
inlawrev-2814	200	32	is	be	AUX
inlawrev-2814	200	33	not	not	PART
inlawrev-2814	200	34	subject	subject	ADJ
inlawrev-2814	200	35	to	to	ADP
inlawrev-2814	200	36	property	property	NOUN
inlawrev-2814	200	37	tax	tax	NOUN
inlawrev-2814	200	38	if	if	SCONJ
inlawrev-2814	200	39	the	the	DET
inlawrev-2814	200	40	personal	personal	ADJ
inlawrev-2814	200	41	property	property	NOUN
inlawrev-2814	200	42	is	be	AUX
inlawrev-2814	200	43	owned	own	VERB
inlawrev-2814	200	44	by	by	ADP
inlawrev-2814	200	45	a	a	DET
inlawrev-2814	200	46	manufacturer	manufacturer	NOUN
inlawrev-2814	200	47	or	or	CCONJ
inlawrev-2814	200	48	processor	processor	NOUN
inlawrev-2814	200	49	and	and	CCONJ
inlawrev-2814	200	50	is	be	AUX
inlawrev-2814	200	51	destined	destine	VERB
inlawrev-2814	200	52	46	46	NUM
inlawrev-2814	200	53	.	.	PUNCT
inlawrev-2814	201	1	i	i	PRON
inlawrev-2814	201	2	d.	d.	PROPN
inlawrev-2814	201	3	§	§	PROPN
inlawrev-2814	201	4	6	6	NUM
inlawrev-2814	201	5	-	-	SYM
inlawrev-2814	201	6	2.1	2.1	NUM
inlawrev-2814	201	7	-	-	PUNCT
inlawrev-2814	201	8	2	2	NUM
inlawrev-2814	201	9	-	-	NUM
inlawrev-2814	201	10	3(b	3(b	NUM
inlawrev-2814	201	11	)	)	PUNCT
inlawrev-2814	201	12	.	.	PUNCT
inlawrev-2814	202	1	47	47	NUM
inlawrev-2814	202	2	.	.	PUNCT
inlawrev-2814	203	1	there	there	PRON
inlawrev-2814	203	2	is	be	VERB
inlawrev-2814	203	3	,	,	PUNCT
inlawrev-2814	203	4	of	of	ADP
inlawrev-2814	203	5	course	course	NOUN
inlawrev-2814	203	6	,	,	PUNCT
inlawrev-2814	203	7	a	a	DET
inlawrev-2814	203	8	question	question	NOUN
inlawrev-2814	203	9	as	as	ADP
inlawrev-2814	203	10	to	to	ADP
inlawrev-2814	203	11	whether	whether	SCONJ
inlawrev-2814	203	12	the	the	DET
inlawrev-2814	203	13	indiana	indiana	PROPN
inlawrev-2814	203	14	department	department	PROPN
inlawrev-2814	203	15	of	of	ADP
inlawrev-2814	203	16	revenue	revenue	NOUN
inlawrev-2814	203	17	's	's	PART
inlawrev-2814	203	18	position	position	NOUN
inlawrev-2814	203	19	is	be	AUX
inlawrev-2814	203	20	even	even	ADV
inlawrev-2814	203	21	correct	correct	ADJ
inlawrev-2814	203	22	.	.	PUNCT
inlawrev-2814	204	1	under	under	ADP
inlawrev-2814	204	2	indiana	indiana	PROPN
inlawrev-2814	204	3	code	code	PROPN
inlawrev-2814	204	4	sections	section	NOUN
inlawrev-2814	204	5	6	6	NUM
inlawrev-2814	204	6	-	-	SYM
inlawrev-2814	204	7	2.1	2.1	NUM
inlawrev-2814	204	8	-	-	PUNCT
inlawrev-2814	204	9	2	2	NUM
inlawrev-2814	204	10	-	-	SYM
inlawrev-2814	204	11	4	4	NUM
inlawrev-2814	204	12	and	and	CCONJ
inlawrev-2814	204	13	6	6	NUM
inlawrev-2814	204	14	-	-	SYM
inlawrev-2814	204	15	2.1	2.1	NUM
inlawrev-2814	204	16	-	-	PUNCT
inlawrev-2814	204	17	2	2	NUM
inlawrev-2814	204	18	-	-	SYM
inlawrev-2814	204	19	5	5	NUM
inlawrev-2814	204	20	,	,	PUNCT
inlawrev-2814	204	21	it	it	PRON
inlawrev-2814	204	22	is	be	AUX
inlawrev-2814	204	23	the	the	DET
inlawrev-2814	204	24	activity	activity	NOUN
inlawrev-2814	204	25	that	that	PRON
inlawrev-2814	204	26	produced	produce	VERB
inlawrev-2814	204	27	the	the	DET
inlawrev-2814	204	28	income	income	NOUN
inlawrev-2814	204	29	that	that	PRON
inlawrev-2814	204	30	is	be	AUX
inlawrev-2814	204	31	determinative	determinative	ADJ
inlawrev-2814	204	32	of	of	ADP
inlawrev-2814	204	33	the	the	DET
inlawrev-2814	204	34	applicable	applicable	ADJ
inlawrev-2814	204	35	gross	gross	ADJ
inlawrev-2814	204	36	income	income	NOUN
inlawrev-2814	204	37	tax	tax	NOUN
inlawrev-2814	204	38	rate	rate	NOUN
inlawrev-2814	204	39	.	.	PUNCT
inlawrev-2814	205	1	income	income	NOUN
inlawrev-2814	205	2	from	from	ADP
inlawrev-2814	205	3	"	"	PUNCT
inlawrev-2814	205	4	selling	sell	VERB
inlawrev-2814	205	5	at	at	ADP
inlawrev-2814	205	6	retail	retail	NOUN
inlawrev-2814	205	7	"	"	PUNCT
inlawrev-2814	205	8	is	be	AUX
inlawrev-2814	205	9	taxable	taxable	ADJ
inlawrev-2814	205	10	at	at	ADP
inlawrev-2814	205	11	the	the	DET
inlawrev-2814	205	12	low	low	ADJ
inlawrev-2814	205	13	gross	gross	ADJ
inlawrev-2814	205	14	income	income	NOUN
inlawrev-2814	205	15	tax	tax	NOUN
inlawrev-2814	205	16	rate	rate	NOUN
inlawrev-2814	205	17	.	.	PUNCT
inlawrev-2814	206	1	ind	ind	PROPN
inlawrev-2814	206	2	.	.	PUNCT
inlawrev-2814	207	1	code	code	PROPN
inlawrev-2814	207	2	§	§	PROPN
inlawrev-2814	207	3	6	6	NUM
inlawrev-2814	207	4	-	-	SYM
inlawrev-2814	207	5	2.1	2.1	NUM
inlawrev-2814	207	6	-	-	PUNCT
inlawrev-2814	207	7	2	2	NUM
inlawrev-2814	207	8	-	-	SYM
inlawrev-2814	207	9	4	4	NUM
inlawrev-2814	207	10	(	(	PUNCT
inlawrev-2814	207	11	1988	1988	NUM
inlawrev-2814	207	12	)	)	PUNCT
inlawrev-2814	207	13	.	.	PUNCT
inlawrev-2814	208	1	in	in	ADP
inlawrev-2814	208	2	the	the	DET
inlawrev-2814	208	3	above	above	ADJ
inlawrev-2814	208	4	example	example	NOUN
inlawrev-2814	208	5	,	,	PUNCT
inlawrev-2814	208	6	the	the	DET
inlawrev-2814	208	7	activity	activity	NOUN
inlawrev-2814	208	8	that	that	PRON
inlawrev-2814	208	9	produced	produce	VERB
inlawrev-2814	208	10	the	the	DET
inlawrev-2814	208	11	income	income	NOUN
inlawrev-2814	208	12	to	to	ADP
inlawrev-2814	208	13	the	the	DET
inlawrev-2814	208	14	corporate	corporate	ADJ
inlawrev-2814	208	15	partners	partner	NOUN
inlawrev-2814	208	16	is	be	AUX
inlawrev-2814	208	17	the	the	DET
inlawrev-2814	208	18	seuing	seuing	NOUN
inlawrev-2814	208	19	of	of	ADP
inlawrev-2814	208	20	widgets	widget	NOUN
inlawrev-2814	208	21	at	at	ADP
inlawrev-2814	208	22	retail	retail	ADJ
inlawrev-2814	208	23	and	and	CCONJ
inlawrev-2814	208	24	,	,	PUNCT
inlawrev-2814	208	25	accordingly	accordingly	ADV
inlawrev-2814	208	26	,	,	PUNCT
inlawrev-2814	208	27	that	that	DET
inlawrev-2814	208	28	income	income	NOUN
inlawrev-2814	208	29	should	should	AUX
inlawrev-2814	208	30	be	be	AUX
inlawrev-2814	208	31	taxed	tax	VERB
inlawrev-2814	208	32	at	at	ADP
inlawrev-2814	208	33	the	the	DET
inlawrev-2814	208	34	low	low	ADJ
inlawrev-2814	208	35	gross	gross	ADJ
inlawrev-2814	208	36	income	income	NOUN
inlawrev-2814	208	37	tax	tax	NOUN
inlawrev-2814	208	38	rate	rate	NOUN
inlawrev-2814	208	39	.	.	PUNCT
inlawrev-2814	209	1	48	48	NUM
inlawrev-2814	209	2	.	.	PUNCT
inlawrev-2814	210	1	i	i	PRON
inlawrev-2814	210	2	d.	d.	PROPN
inlawrev-2814	210	3	§	§	PROPN
inlawrev-2814	210	4	§	§	PROPN
inlawrev-2814	210	5	6	6	NUM
inlawrev-2814	210	6	-	-	SYM
inlawrev-2814	210	7	1.1	1.1	NUM
inlawrev-2814	210	8	-	-	PUNCT
inlawrev-2814	210	9	10	10	NUM
inlawrev-2814	210	10	-	-	SYM
inlawrev-2814	210	11	29	29	NUM
inlawrev-2814	210	12	to	to	ADP
inlawrev-2814	210	13	-30	-30	PROPN
inlawrev-2814	210	14	.	.	PUNCT
inlawrev-2814	211	1	49	49	NUM
inlawrev-2814	211	2	.	.	PUNCT
inlawrev-2814	212	1	act	act	PROPN
inlawrev-2814	212	2	approved	approve	VERB
inlawrev-2814	212	3	march	march	PROPN
inlawrev-2814	212	4	6	6	NUM
inlawrev-2814	212	5	,	,	PUNCT
inlawrev-2814	212	6	1984	1984	NUM
inlawrev-2814	212	7	,	,	PUNCT
inlawrev-2814	212	8	pub	pub	NOUN
inlawrev-2814	212	9	.	.	PUNCT
inlawrev-2814	213	1	l.	l.	PROPN
inlawrev-2814	213	2	no	no	INTJ
inlawrev-2814	213	3	.	.	PROPN
inlawrev-2814	213	4	41	41	NUM
inlawrev-2814	213	5	,	,	PUNCT
inlawrev-2814	213	6	§	§	PROPN
inlawrev-2814	213	7	2	2	NUM
inlawrev-2814	213	8	,	,	PUNCT
inlawrev-2814	213	9	1984	1984	NUM
inlawrev-2814	213	10	ind	ind	NOUN
inlawrev-2814	213	11	.	.	PUNCT
inlawrev-2814	214	1	acts	act	VERB
inlawrev-2814	214	2	548	548	NUM
inlawrev-2814	214	3	,	,	PUNCT
inlawrev-2814	214	4	549	549	NUM
inlawrev-2814	214	5	.	.	NOUN
inlawrev-2814	214	6	1988	1988	NUM
inlawrev-2814	214	7	]	]	PUNCT
inlawrev-2814	215	1	taxation	taxation	NOUN
inlawrev-2814	215	2	427	427	NUM
inlawrev-2814	215	3	for	for	ADP
inlawrev-2814	215	4	out	out	ADV
inlawrev-2814	215	5	-	-	PUNCT
inlawrev-2814	215	6	of	of	ADP
inlawrev-2814	215	7	-	-	PUNCT
inlawrev-2814	215	8	state	state	NOUN
inlawrev-2814	215	9	shipment	shipment	NOUN
inlawrev-2814	215	10	.	.	PUNCT
inlawrev-2814	215	11	^^	^^	PUNCT
inlawrev-2814	216	1	the	the	DET
inlawrev-2814	216	2	main	main	ADJ
inlawrev-2814	216	3	advantage	advantage	NOUN
inlawrev-2814	216	4	of	of	ADP
inlawrev-2814	216	5	this	this	DET
inlawrev-2814	216	6	and	and	CCONJ
inlawrev-2814	216	7	related	related	ADJ
inlawrev-2814	216	8	sections	section	NOUN
inlawrev-2814	216	9	is	be	AUX
inlawrev-2814	216	10	that	that	SCONJ
inlawrev-2814	216	11	the	the	DET
inlawrev-2814	216	12	taxpayer	taxpayer	NOUN
inlawrev-2814	216	13	may	may	AUX
inlawrev-2814	216	14	elect	elect	VERB
inlawrev-2814	216	15	to	to	ADP
inlawrev-2814	216	16	"	"	PUNCT
inlawrev-2814	216	17	factor	factor	NOUN
inlawrev-2814	216	18	"	"	PUNCT
inlawrev-2814	216	19	its	its	PRON
inlawrev-2814	216	20	inventory	inventory	NOUN
inlawrev-2814	216	21	destined	destine	VERB
inlawrev-2814	216	22	for	for	ADP
inlawrev-2814	216	23	out	out	ADV
inlawrev-2814	216	24	-	-	PUNCT
inlawrev-2814	216	25	of	of	ADP
inlawrev-2814	216	26	-	-	PUNCT
inlawrev-2814	216	27	state	state	NOUN
inlawrev-2814	216	28	shipment	shipment	NOUN
inlawrev-2814	216	29	by	by	ADP
inlawrev-2814	216	30	using	use	VERB
inlawrev-2814	216	31	its	its	PRON
inlawrev-2814	216	32	previous	previous	ADJ
inlawrev-2814	216	33	twelve	twelve	NUM
inlawrev-2814	216	34	-	-	PUNCT
inlawrev-2814	216	35	months	month	NOUN
inlawrev-2814	216	36	actual	actual	ADJ
inlawrev-2814	216	37	shipping	shipping	NOUN
inlawrev-2814	216	38	experience	experience	NOUN
inlawrev-2814	216	39	rather	rather	ADV
inlawrev-2814	216	40	than	than	ADP
inlawrev-2814	216	41	utilizing	utilize	VERB
inlawrev-2814	216	42	a	a	DET
inlawrev-2814	216	43	specific	specific	ADJ
inlawrev-2814	216	44	identification	identification	NOUN
inlawrev-2814	216	45	method.^	method.^	NOUN
inlawrev-2814	216	46	'	'	PUNCT
inlawrev-2814	216	47	prior	prior	ADV
inlawrev-2814	216	48	to	to	ADP
inlawrev-2814	216	49	the	the	DET
inlawrev-2814	216	50	enactment	enactment	NOUN
inlawrev-2814	216	51	of	of	ADP
inlawrev-2814	216	52	indiana	indiana	PROPN
inlawrev-2814	216	53	code	code	PROPN
inlawrev-2814	216	54	section	section	NOUN
inlawrev-2814	216	55	6	6	NUM
inlawrev-2814	216	56	-	-	SYM
inlawrev-2814	216	57	1.1	1.1	NUM
inlawrev-2814	216	58	-	-	PUNCT
inlawrev-2814	216	59	10	10	NUM
inlawrev-2814	216	60	-	-	SYM
inlawrev-2814	216	61	29	29	NUM
inlawrev-2814	216	62	,	,	PUNCT
inlawrev-2814	216	63	indiana	indiana	PROPN
inlawrev-2814	216	64	manufacturers	manufacturer	NOUN
inlawrev-2814	216	65	and	and	CCONJ
inlawrev-2814	216	66	processors	processor	NOUN
inlawrev-2814	216	67	could	could	AUX
inlawrev-2814	216	68	only	only	ADV
inlawrev-2814	216	69	quahfy	quahfy	VERB
inlawrev-2814	216	70	for	for	ADP
inlawrev-2814	216	71	the	the	DET
inlawrev-2814	216	72	interstate	interstate	ADJ
inlawrev-2814	216	73	commerce	commerce	NOUN
inlawrev-2814	216	74	exemptions	exemption	NOUN
inlawrev-2814	216	75	for	for	ADP
inlawrev-2814	216	76	inventory	inventory	NOUN
inlawrev-2814	216	77	produced	produce	VERB
inlawrev-2814	216	78	in	in	ADP
inlawrev-2814	216	79	the	the	DET
inlawrev-2814	216	80	state	state	NOUN
inlawrev-2814	216	81	if	if	SCONJ
inlawrev-2814	216	82	they	they	PRON
inlawrev-2814	216	83	had	have	VERB
inlawrev-2814	216	84	a	a	DET
inlawrev-2814	216	85	firm	firm	ADJ
inlawrev-2814	216	86	order	order	NOUN
inlawrev-2814	216	87	for	for	ADP
inlawrev-2814	216	88	each	each	DET
inlawrev-2814	216	89	item	item	NOUN
inlawrev-2814	216	90	of	of	ADP
inlawrev-2814	216	91	inventory	inventory	NOUN
inlawrev-2814	216	92	identifying	identify	VERB
inlawrev-2814	216	93	a	a	DET
inlawrev-2814	216	94	specific	specific	ADJ
inlawrev-2814	216	95	out	out	ADV
inlawrev-2814	216	96	-	-	PUNCT
inlawrev-2814	216	97	of	of	ADP
inlawrev-2814	216	98	-	-	PUNCT
inlawrev-2814	216	99	state	state	NOUN
inlawrev-2814	216	100	destination	destination	NOUN
inlawrev-2814	216	101	.	.	PUNCT
inlawrev-2814	217	1	similarly	similarly	ADV
inlawrev-2814	217	2	,	,	PUNCT
inlawrev-2814	217	3	indiana	indiana	PROPN
inlawrev-2814	217	4	code	code	PROPN
inlawrev-2814	217	5	section	section	NOUN
inlawrev-2814	217	6	6	6	NUM
inlawrev-2814	217	7	-	-	SYM
inlawrev-2814	217	8	1.1	1.1	NUM
inlawrev-2814	217	9	-	-	PUNCT
inlawrev-2814	217	10	10	10	NUM
inlawrev-2814	217	11	-	-	SYM
inlawrev-2814	217	12	29.3	29.3	NUM
inlawrev-2814	217	13	,	,	PUNCT
inlawrev-2814	217	14	added	add	VERB
inlawrev-2814	217	15	in	in	ADP
inlawrev-2814	217	16	1987,^^	1987,^^	NUM
inlawrev-2814	217	17	further	far	ADV
inlawrev-2814	217	18	expanded	expand	VERB
inlawrev-2814	217	19	the	the	DET
inlawrev-2814	217	20	availability	availability	NOUN
inlawrev-2814	217	21	of	of	ADP
inlawrev-2814	217	22	the	the	DET
inlawrev-2814	217	23	interstate	interstate	ADJ
inlawrev-2814	217	24	commerce	commerce	NOUN
inlawrev-2814	217	25	exemption	exemption	NOUN
inlawrev-2814	217	26	.	.	PUNCT
inlawrev-2814	218	1	pursuant	pursuant	ADJ
inlawrev-2814	218	2	to	to	ADP
inlawrev-2814	218	3	this	this	DET
inlawrev-2814	218	4	section	section	NOUN
inlawrev-2814	218	5	,	,	PUNCT
inlawrev-2814	218	6	goods	good	NOUN
inlawrev-2814	218	7	originating	originate	VERB
inlawrev-2814	218	8	out	out	ADP
inlawrev-2814	218	9	-	-	PUNCT
inlawrev-2814	218	10	of	of	ADP
inlawrev-2814	218	11	-	-	PUNCT
inlawrev-2814	218	12	state	state	NOUN
inlawrev-2814	218	13	that	that	PRON
inlawrev-2814	218	14	were	be	AUX
inlawrev-2814	218	15	shipped	ship	VERB
inlawrev-2814	218	16	to	to	ADP
inlawrev-2814	218	17	a	a	DET
inlawrev-2814	218	18	public	public	ADJ
inlawrev-2814	218	19	or	or	CCONJ
inlawrev-2814	218	20	private	private	ADJ
inlawrev-2814	218	21	warehouse	warehouse	NOUN
inlawrev-2814	218	22	in	in	ADP
inlawrev-2814	218	23	indiana	indiana	PROPN
inlawrev-2814	218	24	,	,	PUNCT
inlawrev-2814	218	25	repackaged	repackage	VERB
inlawrev-2814	218	26	and	and	CCONJ
inlawrev-2814	218	27	subsequently	subsequently	ADV
inlawrev-2814	218	28	shipped	ship	VERB
inlawrev-2814	218	29	to	to	ADP
inlawrev-2814	218	30	an	an	DET
inlawrev-2814	218	31	out	out	ADV
inlawrev-2814	218	32	-	-	PUNCT
inlawrev-2814	218	33	of	of	ADP
inlawrev-2814	218	34	-	-	PUNCT
inlawrev-2814	218	35	state	state	NOUN
inlawrev-2814	218	36	destination	destination	NOUN
inlawrev-2814	218	37	are	be	AUX
inlawrev-2814	218	38	also	also	ADV
inlawrev-2814	218	39	exempt	exempt	ADJ
inlawrev-2814	218	40	from	from	ADP
inlawrev-2814	218	41	personal	personal	ADJ
inlawrev-2814	218	42	property	property	NOUN
inlawrev-2814	218	43	tax	tax	NOUN
inlawrev-2814	218	44	.	.	PUNCT
inlawrev-2814	218	45	"	"	PUNCT
inlawrev-2814	219	1	notwithstanding	notwithstanding	ADP
inlawrev-2814	219	2	the	the	DET
inlawrev-2814	219	3	legislature	legislature	NOUN
inlawrev-2814	219	4	's	's	PART
inlawrev-2814	219	5	generosity	generosity	NOUN
inlawrev-2814	219	6	with	with	ADP
inlawrev-2814	219	7	respect	respect	NOUN
inlawrev-2814	219	8	to	to	ADP
inlawrev-2814	219	9	the	the	DET
inlawrev-2814	219	10	interstate	interstate	ADJ
inlawrev-2814	219	11	commerce	commerce	NOUN
inlawrev-2814	219	12	exemptions	exemption	NOUN
inlawrev-2814	219	13	,	,	PUNCT
inlawrev-2814	219	14	taxpayers	taxpayer	NOUN
inlawrev-2814	219	15	continue	continue	VERB
inlawrev-2814	219	16	to	to	PART
inlawrev-2814	219	17	misunderstand	misunderstand	VERB
inlawrev-2814	219	18	the	the	DET
inlawrev-2814	219	19	exemptions	exemption	NOUN
inlawrev-2814	219	20	,	,	PUNCT
inlawrev-2814	219	21	thereby	thereby	ADV
inlawrev-2814	219	22	losing	lose	VERB
inlawrev-2814	219	23	the	the	DET
inlawrev-2814	219	24	benefits	benefit	NOUN
inlawrev-2814	219	25	of	of	ADP
inlawrev-2814	219	26	those	those	DET
inlawrev-2814	219	27	exemptions	exemption	NOUN
inlawrev-2814	219	28	for	for	ADP
inlawrev-2814	219	29	which	which	PRON
inlawrev-2814	219	30	they	they	PRON
inlawrev-2814	219	31	might	might	AUX
inlawrev-2814	219	32	otherwise	otherwise	ADV
inlawrev-2814	219	33	qualify	qualify	VERB
inlawrev-2814	219	34	.	.	PUNCT
inlawrev-2814	220	1	the	the	DET
inlawrev-2814	220	2	decision	decision	NOUN
inlawrev-2814	220	3	in	in	ADP
inlawrev-2814	220	4	gulf	gulf	PROPN
inlawrev-2814	220	5	stream	stream	PROPN
inlawrev-2814	220	6	coach	coach	PROPN
inlawrev-2814	220	7	,	,	PUNCT
inlawrev-2814	220	8	inc	inc	PROPN
inlawrev-2814	220	9	.	.	PROPN
inlawrev-2814	220	10	v.	v.	ADP
inlawrev-2814	220	11	state	state	PROPN
inlawrev-2814	220	12	board	board	PROPN
inlawrev-2814	220	13	of	of	ADP
inlawrev-2814	220	14	tax	tax	PROPN
inlawrev-2814	220	15	commissioners^'^	commissioners^'^	PROPN
inlawrev-2814	220	16	emphasizes	emphasize	VERB
inlawrev-2814	220	17	the	the	DET
inlawrev-2814	220	18	care	care	NOUN
inlawrev-2814	220	19	taxpayers	taxpayer	NOUN
inlawrev-2814	220	20	must	must	AUX
inlawrev-2814	220	21	take	take	VERB
inlawrev-2814	220	22	in	in	ADP
inlawrev-2814	220	23	preparing	prepare	VERB
inlawrev-2814	220	24	their	their	PRON
inlawrev-2814	220	25	property	property	NOUN
inlawrev-2814	220	26	tax	tax	NOUN
inlawrev-2814	220	27	returns	return	NOUN
inlawrev-2814	220	28	in	in	ADP
inlawrev-2814	220	29	order	order	NOUN
inlawrev-2814	220	30	not	not	PART
inlawrev-2814	220	31	to	to	PART
inlawrev-2814	220	32	waive	waive	VERB
inlawrev-2814	220	33	the	the	DET
inlawrev-2814	220	34	interstate	interstate	ADJ
inlawrev-2814	220	35	commerce	commerce	NOUN
inlawrev-2814	220	36	exemptions	exemption	NOUN
inlawrev-2814	220	37	.	.	PUNCT
inlawrev-2814	221	1	in	in	ADP
inlawrev-2814	221	2	gulf	gulf	PROPN
inlawrev-2814	221	3	stream	stream	NOUN
inlawrev-2814	221	4	,	,	PUNCT
inlawrev-2814	221	5	the	the	DET
inlawrev-2814	221	6	taxpayer	taxpayer	NOUN
inlawrev-2814	221	7	(	(	PUNCT
inlawrev-2814	221	8	gulf	gulf	PROPN
inlawrev-2814	221	9	stream	stream	NOUN
inlawrev-2814	221	10	)	)	PUNCT
inlawrev-2814	221	11	manufactured	manufacture	VERB
inlawrev-2814	221	12	and	and	CCONJ
inlawrev-2814	221	13	converted	convert	VERB
inlawrev-2814	221	14	motor	motor	NOUN
inlawrev-2814	221	15	homes	home	NOUN
inlawrev-2814	221	16	and	and	CCONJ
inlawrev-2814	221	17	travel	travel	NOUN
inlawrev-2814	221	18	trailers	trailer	NOUN
inlawrev-2814	221	19	.	.	PUNCT
inlawrev-2814	222	1	finished	finished	ADJ
inlawrev-2814	222	2	units	unit	NOUN
inlawrev-2814	222	3	,	,	PUNCT
inlawrev-2814	222	4	ready	ready	ADJ
inlawrev-2814	222	5	for	for	ADP
inlawrev-2814	222	6	delivery	delivery	NOUN
inlawrev-2814	222	7	,	,	PUNCT
inlawrev-2814	222	8	were	be	AUX
inlawrev-2814	222	9	warehoused	warehouse	VERB
inlawrev-2814	222	10	by	by	ADP
inlawrev-2814	222	11	gulf	gulf	PROPN
inlawrev-2814	222	12	stream	stream	NOUN
inlawrev-2814	222	13	in	in	ADP
inlawrev-2814	222	14	an	an	DET
inlawrev-2814	222	15	area	area	NOUN
inlawrev-2814	222	16	separate	separate	ADJ
inlawrev-2814	222	17	from	from	ADP
inlawrev-2814	222	18	its	its	PRON
inlawrev-2814	222	19	manufacturing	manufacturing	NOUN
inlawrev-2814	222	20	operation	operation	NOUN
inlawrev-2814	222	21	.	.	PUNCT
inlawrev-2814	223	1	finished	finish	VERB
inlawrev-2814	223	2	units	unit	NOUN
inlawrev-2814	223	3	were	be	AUX
inlawrev-2814	223	4	stored	store	VERB
inlawrev-2814	223	5	in	in	ADP
inlawrev-2814	223	6	a	a	DET
inlawrev-2814	223	7	separate	separate	ADJ
inlawrev-2814	223	8	warehouse	warehouse	NOUN
inlawrev-2814	223	9	area	area	NOUN
inlawrev-2814	223	10	until	until	SCONJ
inlawrev-2814	223	11	either	either	CCONJ
inlawrev-2814	223	12	a	a	DET
inlawrev-2814	223	13	driver	driver	NOUN
inlawrev-2814	223	14	became	become	VERB
inlawrev-2814	223	15	available	available	ADJ
inlawrev-2814	223	16	to	to	PART
inlawrev-2814	223	17	transport	transport	VERB
inlawrev-2814	223	18	the	the	DET
inlawrev-2814	223	19	finished	finished	ADJ
inlawrev-2814	223	20	unit	unit	NOUN
inlawrev-2814	223	21	or	or	CCONJ
inlawrev-2814	223	22	gulf	gulf	PROPN
inlawrev-2814	223	23	stream	stream	NOUN
inlawrev-2814	223	24	received	receive	VERB
inlawrev-2814	223	25	an	an	DET
inlawrev-2814	223	26	order	order	NOUN
inlawrev-2814	223	27	for	for	ADP
inlawrev-2814	223	28	the	the	DET
inlawrev-2814	223	29	finished	finished	ADJ
inlawrev-2814	223	30	units	unit	NOUN
inlawrev-2814	223	31	.	.	PUNCT
inlawrev-2814	223	32	^^	^^	PUNCT
inlawrev-2814	224	1	at	at	ADP
inlawrev-2814	224	2	issue	issue	NOUN
inlawrev-2814	224	3	in	in	ADP
inlawrev-2814	224	4	this	this	DET
inlawrev-2814	224	5	case	case	NOUN
inlawrev-2814	224	6	was	be	AUX
inlawrev-2814	224	7	$	$	SYM
inlawrev-2814	224	8	582,306	582,306	NUM
inlawrev-2814	224	9	worth	worth	NOUN
inlawrev-2814	224	10	of	of	ADP
inlawrev-2814	224	11	finished	finished	ADJ
inlawrev-2814	224	12	units	unit	NOUN
inlawrev-2814	224	13	gulf	gulf	PROPN
inlawrev-2814	224	14	stream	stream	NOUN
inlawrev-2814	224	15	had	have	VERB
inlawrev-2814	224	16	on	on	ADP
inlawrev-2814	224	17	hand	hand	NOUN
inlawrev-2814	224	18	but	but	CCONJ
inlawrev-2814	224	19	treated	treat	VERB
inlawrev-2814	224	20	as	as	SCONJ
inlawrev-2814	224	21	sold	sell	VERB
inlawrev-2814	224	22	.	.	PUNCT
inlawrev-2814	225	1	these	these	DET
inlawrev-2814	225	2	particular	particular	ADJ
inlawrev-2814	225	3	units	unit	NOUN
inlawrev-2814	225	4	were	be	AUX
inlawrev-2814	225	5	50	50	NUM
inlawrev-2814	225	6	.	.	PUNCT
inlawrev-2814	226	1	i	i	PRON
inlawrev-2814	226	2	d.	d.	PROPN
inlawrev-2814	226	3	§	§	PROPN
inlawrev-2814	226	4	6	6	NUM
inlawrev-2814	226	5	-	-	SYM
inlawrev-2814	226	6	1.1	1.1	NUM
inlawrev-2814	226	7	-	-	PUNCT
inlawrev-2814	226	8	10	10	NUM
inlawrev-2814	226	9	-	-	SYM
inlawrev-2814	226	10	29	29	NUM
inlawrev-2814	226	11	.	.	PUNCT
inlawrev-2814	227	1	personal	personal	ADJ
inlawrev-2814	227	2	property	property	NOUN
inlawrev-2814	227	3	owned	own	VERB
inlawrev-2814	227	4	by	by	ADP
inlawrev-2814	227	5	a	a	DET
inlawrev-2814	227	6	manufacturer	manufacturer	NOUN
inlawrev-2814	227	7	or	or	CCONJ
inlawrev-2814	227	8	processor	processor	NOUN
inlawrev-2814	227	9	is	be	AUX
inlawrev-2814	227	10	exempt	exempt	ADJ
inlawrev-2814	227	11	from	from	ADP
inlawrev-2814	227	12	property	property	NOUN
inlawrev-2814	227	13	taxation	taxation	NOUN
inlawrev-2814	227	14	if	if	SCONJ
inlawrev-2814	227	15	the	the	DET
inlawrev-2814	227	16	owner	owner	NOUN
inlawrev-2814	227	17	is	be	AUX
inlawrev-2814	227	18	able	able	ADJ
inlawrev-2814	227	19	to	to	PART
inlawrev-2814	227	20	shx)w	shx)w	PROPN
inlawrev-2814	227	21	by	by	ADP
inlawrev-2814	227	22	adequate	adequate	ADJ
inlawrev-2814	227	23	records	record	NOUN
inlawrev-2814	227	24	that	that	SCONJ
inlawrev-2814	227	25	the	the	DET
inlawrev-2814	227	26	property	property	NOUN
inlawrev-2814	227	27	is	be	AUX
inlawrev-2814	227	28	stored	store	VERB
inlawrev-2814	227	29	and	and	CCONJ
inlawrev-2814	227	30	remains	remain	VERB
inlawrev-2814	227	31	in	in	ADP
inlawrev-2814	227	32	its	its	PRON
inlawrev-2814	227	33	original	original	ADJ
inlawrev-2814	227	34	package	package	NOUN
inlawrev-2814	227	35	in	in	ADP
inlawrev-2814	227	36	an	an	DET
inlawrev-2814	227	37	instate	instate	ADJ
inlawrev-2814	227	38	warehouse	warehouse	NOUN
inlawrev-2814	227	39	for	for	ADP
inlawrev-2814	227	40	the	the	DET
inlawrev-2814	227	41	purpose	purpose	NOUN
inlawrev-2814	227	42	of	of	ADP
inlawrev-2814	227	43	shipment	shipment	NOUN
inlawrev-2814	227	44	,	,	PUNCT
inlawrev-2814	227	45	without	without	ADP
inlawrev-2814	227	46	further	further	ADJ
inlawrev-2814	227	47	processing	processing	NOUN
inlawrev-2814	227	48	,	,	PUNCT
inlawrev-2814	227	49	to	to	ADP
inlawrev-2814	227	50	an	an	DET
inlawrev-2814	227	51	out	out	ADJ
inlawrev-2814	227	52	-	-	PUNCT
inlawrev-2814	227	53	of	of	ADP
inlawrev-2814	227	54	-	-	PUNCT
inlawrev-2814	227	55	state	state	NOUN
inlawrev-2814	227	56	destination	destination	NOUN
inlawrev-2814	227	57	.	.	PUNCT
inlawrev-2814	228	1	51	51	NUM
inlawrev-2814	228	2	.	.	PUNCT
inlawrev-2814	229	1	i	i	PRON
inlawrev-2814	229	2	d.	d.	PROPN
inlawrev-2814	229	3	%	%	VERB
inlawrev-2814	229	4	6	6	NUM
inlawrev-2814	229	5	-	-	SYM
inlawrev-2814	229	6	1	1	NUM
inlawrev-2814	229	7	.	.	NOUN
inlawrev-2814	229	8	1	1	NUM
inlawrev-2814	229	9	-	-	SYM
inlawrev-2814	229	10	10	10	NUM
inlawrev-2814	229	11	-	-	SYM
inlawrev-2814	229	12	29	29	NUM
inlawrev-2814	229	13	.	.	PUNCT
inlawrev-2814	230	1	5(b	5(b	NUM
inlawrev-2814	230	2	)	)	PUNCT
inlawrev-2814	230	3	.	.	PUNCT
inlawrev-2814	231	1	under	under	ADP
inlawrev-2814	231	2	this	this	DET
inlawrev-2814	231	3	section	section	NOUN
inlawrev-2814	231	4	a	a	DET
inlawrev-2814	231	5	taxpayer	taxpayer	NOUN
inlawrev-2814	231	6	may	may	AUX
inlawrev-2814	231	7	substantiate	substantiate	VERB
inlawrev-2814	231	8	his	his	PRON
inlawrev-2814	231	9	exemption	exemption	NOUN
inlawrev-2814	231	10	claimed	claim	VERB
inlawrev-2814	231	11	pursuant	pursuant	ADJ
inlawrev-2814	231	12	to	to	ADP
inlawrev-2814	231	13	indiana	indiana	PROPN
inlawrev-2814	231	14	code	code	PROPN
inlawrev-2814	231	15	section	section	NOUN
inlawrev-2814	231	16	6	6	NUM
inlawrev-2814	231	17	-	-	SYM
inlawrev-2814	231	18	1.1	1.1	NUM
inlawrev-2814	231	19	-	-	PUNCT
inlawrev-2814	231	20	10	10	NUM
inlawrev-2814	231	21	-	-	SYM
inlawrev-2814	231	22	29	29	NUM
inlawrev-2814	231	23	by	by	ADP
inlawrev-2814	231	24	using	use	VERB
inlawrev-2814	231	25	a	a	DET
inlawrev-2814	231	26	ratio	ratio	NOUN
inlawrev-2814	231	27	of	of	ADP
inlawrev-2814	231	28	the	the	DET
inlawrev-2814	231	29	taxpayer	taxpayer	NOUN
inlawrev-2814	231	30	's	's	PART
inlawrev-2814	231	31	shipments	shipment	NOUN
inlawrev-2814	231	32	to	to	ADP
inlawrev-2814	231	33	out	out	ADV
inlawrev-2814	231	34	-	-	PUNCT
inlawrev-2814	231	35	of	of	ADP
inlawrev-2814	231	36	-	-	PUNCT
inlawrev-2814	231	37	state	state	NOUN
inlawrev-2814	231	38	destinations	destination	NOUN
inlawrev-2814	231	39	over	over	ADP
inlawrev-2814	231	40	the	the	DET
inlawrev-2814	231	41	past	past	ADJ
inlawrev-2814	231	42	twelve	twelve	NUM
inlawrev-2814	231	43	months	month	NOUN
inlawrev-2814	231	44	to	to	ADP
inlawrev-2814	231	45	the	the	DET
inlawrev-2814	231	46	taxpayer	taxpayer	NOUN
inlawrev-2814	231	47	's	's	PART
inlawrev-2814	231	48	total	total	ADJ
inlawrev-2814	231	49	shipments	shipment	NOUN
inlawrev-2814	231	50	over	over	ADP
inlawrev-2814	231	51	the	the	DET
inlawrev-2814	231	52	past	past	ADJ
inlawrev-2814	231	53	twelve	twelve	NUM
inlawrev-2814	231	54	months	month	NOUN
inlawrev-2814	231	55	.	.	PUNCT
inlawrev-2814	232	1	52	52	NUM
inlawrev-2814	232	2	.	.	X
inlawrev-2814	232	3	act	act	PROPN
inlawrev-2814	232	4	approved	approve	VERB
inlawrev-2814	232	5	march	march	PROPN
inlawrev-2814	232	6	4	4	NUM
inlawrev-2814	232	7	,	,	PUNCT
inlawrev-2814	232	8	1986	1986	NUM
inlawrev-2814	232	9	,	,	PUNCT
inlawrev-2814	232	10	pub	pub	NOUN
inlawrev-2814	232	11	.	.	PUNCT
inlawrev-2814	233	1	l.	l.	PROPN
inlawrev-2814	233	2	no	no	INTJ
inlawrev-2814	233	3	.	.	PROPN
inlawrev-2814	234	1	58	58	NUM
inlawrev-2814	234	2	,	,	PUNCT
inlawrev-2814	234	3	1986	1986	NUM
inlawrev-2814	234	4	ind	ind	NOUN
inlawrev-2814	234	5	.	.	PUNCT
inlawrev-2814	235	1	acts	act	VERB
inlawrev-2814	235	2	867	867	NUM
inlawrev-2814	235	3	.	.	PUNCT
inlawrev-2814	236	1	53	53	NUM
inlawrev-2814	236	2	.	.	PUNCT
inlawrev-2814	237	1	i	i	PRON
inlawrev-2814	237	2	d.	d.	PROPN
inlawrev-2814	237	3	§	§	PROPN
inlawrev-2814	237	4	6	6	NUM
inlawrev-2814	237	5	-	-	SYM
inlawrev-2814	237	6	1.1	1.1	NUM
inlawrev-2814	237	7	-	-	PUNCT
inlawrev-2814	237	8	10	10	NUM
inlawrev-2814	237	9	-	-	SYM
inlawrev-2814	237	10	29.3	29.3	NUM
inlawrev-2814	237	11	.	.	PUNCT
inlawrev-2814	238	1	although	although	SCONJ
inlawrev-2814	238	2	the	the	DET
inlawrev-2814	238	3	goods	good	NOUN
inlawrev-2814	238	4	may	may	AUX
inlawrev-2814	238	5	be	be	AUX
inlawrev-2814	238	6	repackaged	repackage	VERB
inlawrev-2814	238	7	in	in	ADP
inlawrev-2814	238	8	indiana	indiana	PROPN
inlawrev-2814	238	9	,	,	PUNCT
inlawrev-2814	238	10	they	they	PRON
inlawrev-2814	238	11	can	can	AUX
inlawrev-2814	238	12	not	not	PART
inlawrev-2814	238	13	be	be	AUX
inlawrev-2814	238	14	subject	subject	ADJ
inlawrev-2814	238	15	to	to	ADP
inlawrev-2814	238	16	additional	additional	ADJ
inlawrev-2814	238	17	manufacturing	manufacturing	NOUN
inlawrev-2814	238	18	or	or	CCONJ
inlawrev-2814	238	19	processing	processing	NOUN
inlawrev-2814	238	20	at	at	ADP
inlawrev-2814	238	21	that	that	DET
inlawrev-2814	238	22	time	time	NOUN
inlawrev-2814	238	23	.	.	PUNCT
inlawrev-2814	239	1	i	i	PRON
inlawrev-2814	239	2	d.	d.	PROPN
inlawrev-2814	239	3	54	54	NUM
inlawrev-2814	239	4	.	.	PUNCT
inlawrev-2814	240	1	519	519	NUM
inlawrev-2814	240	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	240	3	238	238	NUM
inlawrev-2814	240	4	(	(	PUNCT
inlawrev-2814	240	5	ind	ind	NOUN
inlawrev-2814	240	6	.	.	PUNCT
inlawrev-2814	241	1	t.c	t.c	PROPN
inlawrev-2814	241	2	.	.	PROPN
inlawrev-2814	241	3	1988	1988	NUM
inlawrev-2814	241	4	)	)	PUNCT
inlawrev-2814	241	5	.	.	PUNCT
inlawrev-2814	242	1	55	55	NUM
inlawrev-2814	242	2	.	.	PUNCT
inlawrev-2814	243	1	i	i	PRON
inlawrev-2814	243	2	d.	d.	PROPN
inlawrev-2814	243	3	at	at	ADP
inlawrev-2814	243	4	239	239	NUM
inlawrev-2814	243	5	.	.	PUNCT
inlawrev-2814	244	1	428	428	NUM
inlawrev-2814	244	2	indiana	indiana	PROPN
inlawrev-2814	244	3	law	law	PROPN
inlawrev-2814	244	4	review	review	NOUN
inlawrev-2814	245	1	[	[	X
inlawrev-2814	245	2	vol	vol	NOUN
inlawrev-2814	245	3	.	.	PUNCT
inlawrev-2814	246	1	22:419	22:419	NUM
inlawrev-2814	246	2	subject	subject	ADJ
inlawrev-2814	246	3	to	to	ADP
inlawrev-2814	246	4	binding	bind	VERB
inlawrev-2814	246	5	,	,	PUNCT
inlawrev-2814	246	6	pre	pre	ADJ
inlawrev-2814	246	7	-	-	ADJ
inlawrev-2814	246	8	existing	exist	VERB
inlawrev-2814	246	9	purchase	purchase	NOUN
inlawrev-2814	246	10	orders	order	NOUN
inlawrev-2814	246	11	and	and	CCONJ
inlawrev-2814	246	12	gulf	gulf	PROPN
inlawrev-2814	246	13	stream	stream	NOUN
inlawrev-2814	246	14	had	have	AUX
inlawrev-2814	246	15	removed	remove	VERB
inlawrev-2814	246	16	them	they	PRON
inlawrev-2814	246	17	from	from	ADP
inlawrev-2814	246	18	its	its	PRON
inlawrev-2814	246	19	book	book	NOUN
inlawrev-2814	246	20	inventory	inventory	NOUN
inlawrev-2814	246	21	.	.	PUNCT
inlawrev-2814	247	1	in	in	ADP
inlawrev-2814	247	2	preparing	prepare	VERB
inlawrev-2814	247	3	its	its	PRON
inlawrev-2814	247	4	business	business	NOUN
inlawrev-2814	247	5	personal	personal	ADJ
inlawrev-2814	247	6	property	property	NOUN
inlawrev-2814	247	7	tax	tax	NOUN
inlawrev-2814	247	8	return	return	NOUN
inlawrev-2814	247	9	,	,	PUNCT
inlawrev-2814	247	10	gulf	gulf	NOUN
inlawrev-2814	247	11	stream	stream	NOUN
inlawrev-2814	247	12	omitted	omit	VERB
inlawrev-2814	247	13	these	these	DET
inlawrev-2814	247	14	units	unit	NOUN
inlawrev-2814	247	15	entirely	entirely	ADV
inlawrev-2814	247	16	.	.	PUNCT
inlawrev-2814	248	1	accordingly	accordingly	ADV
inlawrev-2814	248	2	,	,	PUNCT
inlawrev-2814	248	3	for	for	ADP
inlawrev-2814	248	4	property	property	NOUN
inlawrev-2814	248	5	tax	tax	NOUN
inlawrev-2814	248	6	reporting	reporting	NOUN
inlawrev-2814	248	7	purposes	purpose	NOUN
inlawrev-2814	248	8	.	.	PUNCT
inlawrev-2814	249	1	gulf	gulf	PROPN
inlawrev-2814	249	2	stream	stream	NOUN
inlawrev-2814	249	3	did	do	AUX
inlawrev-2814	249	4	not	not	PART
inlawrev-2814	249	5	show	show	VERB
inlawrev-2814	249	6	these	these	DET
inlawrev-2814	249	7	units	unit	NOUN
inlawrev-2814	249	8	as	as	ADP
inlawrev-2814	249	9	being	be	AUX
inlawrev-2814	249	10	in	in	ADP
inlawrev-2814	249	11	its	its	PRON
inlawrev-2814	249	12	inventory	inventory	NOUN
inlawrev-2814	249	13	and	and	CCONJ
inlawrev-2814	249	14	did	do	AUX
inlawrev-2814	249	15	not	not	PART
inlawrev-2814	249	16	claim	claim	VERB
inlawrev-2814	249	17	any	any	PRON
inlawrev-2814	249	18	of	of	ADP
inlawrev-2814	249	19	these	these	DET
inlawrev-2814	249	20	units	unit	NOUN
inlawrev-2814	249	21	as	as	ADP
inlawrev-2814	249	22	being	be	AUX
inlawrev-2814	249	23	exempt	exempt	ADJ
inlawrev-2814	249	24	under	under	ADP
inlawrev-2814	249	25	the	the	DET
inlawrev-2814	249	26	interstate	interstate	ADJ
inlawrev-2814	249	27	commerce	commerce	NOUN
inlawrev-2814	249	28	exemptions	exemption	NOUN
inlawrev-2814	249	29	.	.	PUNCT
inlawrev-2814	250	1	however	however	ADV
inlawrev-2814	250	2	,	,	PUNCT
inlawrev-2814	250	3	some	some	PRON
inlawrev-2814	250	4	of	of	ADP
inlawrev-2814	250	5	these	these	DET
inlawrev-2814	250	6	units	unit	NOUN
inlawrev-2814	250	7	were	be	AUX
inlawrev-2814	250	8	subject	subject	ADJ
inlawrev-2814	250	9	to	to	ADP
inlawrev-2814	250	10	binding	bind	VERB
inlawrev-2814	250	11	orders	order	NOUN
inlawrev-2814	250	12	from	from	ADP
inlawrev-2814	250	13	out	out	ADV
inlawrev-2814	250	14	-	-	PUNCT
inlawrev-2814	250	15	of	of	ADP
inlawrev-2814	250	16	-	-	PUNCT
inlawrev-2814	250	17	state	state	NOUN
inlawrev-2814	250	18	customers	customer	NOUN
inlawrev-2814	250	19	and	and	CCONJ
inlawrev-2814	250	20	would	would	AUX
inlawrev-2814	250	21	have	have	AUX
inlawrev-2814	250	22	qualified	qualify	VERB
inlawrev-2814	250	23	for	for	ADP
inlawrev-2814	250	24	exemption.^^	exemption.^^	NOUN
inlawrev-2814	250	25	the	the	DET
inlawrev-2814	250	26	indiana	indiana	PROPN
inlawrev-2814	250	27	tax	tax	PROPN
inlawrev-2814	250	28	court	court	PROPN
inlawrev-2814	250	29	first	first	ADV
inlawrev-2814	250	30	addressed	address	VERB
inlawrev-2814	250	31	the	the	DET
inlawrev-2814	250	32	question	question	NOUN
inlawrev-2814	250	33	of	of	ADP
inlawrev-2814	250	34	whether	whether	SCONJ
inlawrev-2814	250	35	the	the	DET
inlawrev-2814	250	36	subject	subject	ADJ
inlawrev-2814	250	37	units	unit	NOUN
inlawrev-2814	250	38	,	,	PUNCT
inlawrev-2814	250	39	treated	treat	VERB
inlawrev-2814	250	40	as	as	SCONJ
inlawrev-2814	250	41	sold	sell	VERB
inlawrev-2814	250	42	and	and	CCONJ
inlawrev-2814	250	43	removed	remove	VERB
inlawrev-2814	250	44	from	from	ADP
inlawrev-2814	250	45	gulf	gulf	PROPN
inlawrev-2814	250	46	stream	stream	NOUN
inlawrev-2814	250	47	's	's	PART
inlawrev-2814	250	48	book	book	NOUN
inlawrev-2814	250	49	inventory	inventory	NOUN
inlawrev-2814	250	50	,	,	PUNCT
inlawrev-2814	250	51	were	be	AUX
inlawrev-2814	250	52	properly	properly	ADV
inlawrev-2814	250	53	omitted	omit	VERB
inlawrev-2814	250	54	in	in	ADP
inlawrev-2814	250	55	computing	compute	VERB
inlawrev-2814	250	56	gulf	gulf	PROPN
inlawrev-2814	250	57	stream	stream	NOUN
inlawrev-2814	250	58	's	's	PART
inlawrev-2814	250	59	inventory	inventory	NOUN
inlawrev-2814	250	60	for	for	ADP
inlawrev-2814	250	61	indiana	indiana	PROPN
inlawrev-2814	250	62	business	business	PROPN
inlawrev-2814	250	63	personal	personal	ADJ
inlawrev-2814	250	64	property	property	NOUN
inlawrev-2814	250	65	tax	tax	NOUN
inlawrev-2814	250	66	purposes	purpose	NOUN
inlawrev-2814	250	67	.	.	PUNCT
inlawrev-2814	251	1	gulf	gulf	PROPN
inlawrev-2814	251	2	stream	stream	PROPN
inlawrev-2814	251	3	contended	contend	VERB
inlawrev-2814	251	4	that	that	SCONJ
inlawrev-2814	251	5	the	the	DET
inlawrev-2814	251	6	units	unit	NOUN
inlawrev-2814	251	7	did	do	AUX
inlawrev-2814	251	8	not	not	PART
inlawrev-2814	251	9	have	have	VERB
inlawrev-2814	251	10	to	to	PART
inlawrev-2814	251	11	be	be	AUX
inlawrev-2814	251	12	reported	report	VERB
inlawrev-2814	251	13	because	because	SCONJ
inlawrev-2814	251	14	their	their	PRON
inlawrev-2814	251	15	removal	removal	NOUN
inlawrev-2814	251	16	from	from	ADP
inlawrev-2814	251	17	the	the	DET
inlawrev-2814	251	18	books	book	NOUN
inlawrev-2814	251	19	was	be	AUX
inlawrev-2814	251	20	consistent	consistent	ADJ
inlawrev-2814	251	21	with	with	ADP
inlawrev-2814	251	22	generally	generally	ADV
inlawrev-2814	251	23	accepted	accept	VERB
inlawrev-2814	251	24	accounting	accounting	NOUN
inlawrev-2814	251	25	principles	principle	NOUN
inlawrev-2814	251	26	.	.	PUNCT
inlawrev-2814	252	1	the	the	DET
inlawrev-2814	252	2	court	court	NOUN
inlawrev-2814	252	3	,	,	PUNCT
inlawrev-2814	252	4	however	however	ADV
inlawrev-2814	252	5	,	,	PUNCT
inlawrev-2814	252	6	concluded	conclude	VERB
inlawrev-2814	252	7	that	that	SCONJ
inlawrev-2814	252	8	removal	removal	NOUN
inlawrev-2814	252	9	of	of	ADP
inlawrev-2814	252	10	inventory	inventory	NOUN
inlawrev-2814	252	11	from	from	ADP
inlawrev-2814	252	12	the	the	DET
inlawrev-2814	252	13	taxpayer	taxpayer	NOUN
inlawrev-2814	252	14	's	's	PART
inlawrev-2814	252	15	books	book	NOUN
inlawrev-2814	252	16	for	for	ADP
inlawrev-2814	252	17	financial	financial	ADJ
inlawrev-2814	252	18	accounting	accounting	NOUN
inlawrev-2814	252	19	purposes	purpose	NOUN
inlawrev-2814	252	20	,	,	PUNCT
inlawrev-2814	252	21	even	even	ADV
inlawrev-2814	252	22	though	though	SCONJ
inlawrev-2814	252	23	proper	proper	ADJ
inlawrev-2814	252	24	and	and	CCONJ
inlawrev-2814	252	25	in	in	ADP
inlawrev-2814	252	26	accordance	accordance	NOUN
inlawrev-2814	252	27	with	with	ADP
inlawrev-2814	252	28	generally	generally	ADV
inlawrev-2814	252	29	accepted	accept	VERB
inlawrev-2814	252	30	accounting	accounting	NOUN
inlawrev-2814	252	31	principles	principle	NOUN
inlawrev-2814	252	32	,	,	PUNCT
inlawrev-2814	252	33	is	be	AUX
inlawrev-2814	252	34	not	not	PART
inlawrev-2814	252	35	necessarily	necessarily	ADV
inlawrev-2814	252	36	correct	correct	ADJ
inlawrev-2814	252	37	for	for	ADP
inlawrev-2814	252	38	state	state	NOUN
inlawrev-2814	252	39	tax	tax	NOUN
inlawrev-2814	252	40	accounting	accounting	NOUN
inlawrev-2814	252	41	purposes	purpose	NOUN
inlawrev-2814	252	42	.	.	PUNCT
inlawrev-2814	252	43	^^	^^	PUNCT
inlawrev-2814	253	1	quoting	quote	VERB
inlawrev-2814	253	2	the	the	DET
inlawrev-2814	253	3	united	united	PROPN
inlawrev-2814	253	4	states	states	PROPN
inlawrev-2814	253	5	supreme	supreme	PROPN
inlawrev-2814	253	6	court	court	PROPN
inlawrev-2814	253	7	,	,	PUNCT
inlawrev-2814	253	8	the	the	DET
inlawrev-2814	253	9	court	court	NOUN
inlawrev-2814	253	10	stated	state	VERB
inlawrev-2814	253	11	,	,	PUNCT
inlawrev-2814	253	12	"	"	PUNCT
inlawrev-2814	253	13	'	'	PUNCT
inlawrev-2814	253	14	a	a	DET
inlawrev-2814	253	15	presumptive	presumptive	ADJ
inlawrev-2814	253	16	equivalence	equivalence	NOUN
inlawrev-2814	253	17	between	between	ADP
inlawrev-2814	253	18	tax	tax	NOUN
inlawrev-2814	253	19	and	and	CCONJ
inlawrev-2814	253	20	financial	financial	ADJ
inlawrev-2814	253	21	accounting	accounting	NOUN
inlawrev-2814	253	22	.	.	PUNCT
inlawrev-2814	253	23	.	.	PUNCT
inlawrev-2814	253	24	.	.	PUNCT
inlawrev-2814	254	1	create	create	VERB
inlawrev-2814	254	2	[	[	X
inlawrev-2814	254	3	s	s	X
inlawrev-2814	254	4	]	]	X
inlawrev-2814	254	5	insurmountable	insurmountable	ADJ
inlawrev-2814	254	6	difficulties	difficulty	NOUN
inlawrev-2814	254	7	of	of	ADP
inlawrev-2814	254	8	tax	tax	NOUN
inlawrev-2814	254	9	administration	administration	NOUN
inlawrev-2814	254	10	.	.	PUNCT
inlawrev-2814	254	11	.	.	PUNCT
inlawrev-2814	254	12	.	.	PUNCT
inlawrev-2814	255	1	.	.	PUNCT
inlawrev-2814	256	1	[	[	X
inlawrev-2814	256	2	i	i	X
inlawrev-2814	256	3	]	]	X
inlawrev-2814	256	4	f	f	PROPN
inlawrev-2814	256	5	management	management	NOUN
inlawrev-2814	256	6	election	election	NOUN
inlawrev-2814	256	7	among	among	ADP
inlawrev-2814	256	8	acceptable	acceptable	ADJ
inlawrev-2814	256	9	options	option	NOUN
inlawrev-2814	256	10	were	be	AUX
inlawrev-2814	256	11	dispositive	dispositive	ADJ
inlawrev-2814	256	12	for	for	ADP
inlawrev-2814	256	13	tax	tax	NOUN
inlawrev-2814	256	14	purposes	purpose	NOUN
inlawrev-2814	256	15	,	,	PUNCT
inlawrev-2814	256	16	a	a	DET
inlawrev-2814	256	17	firm	firm	NOUN
inlawrev-2814	256	18	,	,	PUNCT
inlawrev-2814	256	19	indeed	indeed	ADV
inlawrev-2814	256	20	,	,	PUNCT
inlawrev-2814	256	21	could	could	AUX
inlawrev-2814	256	22	decide	decide	VERB
inlawrev-2814	256	23	unilaterally	unilaterally	ADV
inlawrev-2814	256	24	—	—	PUNCT
inlawrev-2814	256	25	within	within	ADP
inlawrev-2814	256	26	limits	limit	NOUN
inlawrev-2814	256	27	dictated	dictate	VERB
inlawrev-2814	256	28	only	only	ADV
inlawrev-2814	256	29	by	by	ADP
inlawrev-2814	256	30	its	its	PRON
inlawrev-2814	256	31	accountants	accountant	NOUN
inlawrev-2814	256	32	—	—	PUNCT
inlawrev-2814	256	33	the	the	DET
inlawrev-2814	256	34	tax	tax	NOUN
inlawrev-2814	256	35	it	it	PRON
inlawrev-2814	256	36	wished	wish	VERB
inlawrev-2814	256	37	to	to	PART
inlawrev-2814	256	38	pay	pay	VERB
inlawrev-2814	256	39	.	.	PUNCT
inlawrev-2814	256	40	'	'	PUNCT
inlawrev-2814	257	1	"	"	PUNCT
inlawrev-2814	257	2	^^	^^	CCONJ
inlawrev-2814	257	3	the	the	DET
inlawrev-2814	257	4	court	court	NOUN
inlawrev-2814	257	5	then	then	ADV
inlawrev-2814	257	6	concluded	conclude	VERB
inlawrev-2814	257	7	:	:	PUNCT
inlawrev-2814	257	8	the	the	DET
inlawrev-2814	257	9	[	[	X
inlawrev-2814	257	10	state	state	NOUN
inlawrev-2814	257	11	tax	tax	NOUN
inlawrev-2814	257	12	board	board	NOUN
inlawrev-2814	257	13	's	's	PART
inlawrev-2814	257	14	]	]	X
inlawrev-2814	257	15	regulations	regulation	NOUN
inlawrev-2814	257	16	require	require	VERB
inlawrev-2814	257	17	full	full	ADJ
inlawrev-2814	257	18	disclosure	disclosure	NOUN
inlawrev-2814	257	19	and	and	CCONJ
inlawrev-2814	257	20	50	50	NUM
inlawrev-2814	257	21	lac	lac	NOUN
inlawrev-2814	257	22	4.1	4.1	NUM
inlawrev-2814	257	23	-	-	SYM
inlawrev-2814	257	24	3	3	NUM
inlawrev-2814	257	25	-	-	SYM
inlawrev-2814	257	26	4	4	NUM
inlawrev-2814	257	27	must	must	AUX
inlawrev-2814	257	28	be	be	AUX
inlawrev-2814	257	29	read	read	VERB
inlawrev-2814	257	30	to	to	PART
inlawrev-2814	257	31	require	require	VERB
inlawrev-2814	257	32	disclosure	disclosure	NOUN
inlawrev-2814	257	33	of	of	ADP
inlawrev-2814	257	34	all	all	DET
inlawrev-2814	257	35	units	unit	NOUN
inlawrev-2814	257	36	still	still	ADV
inlawrev-2814	257	37	under	under	ADP
inlawrev-2814	257	38	the	the	DET
inlawrev-2814	257	39	control	control	NOUN
inlawrev-2814	257	40	of	of	ADP
inlawrev-2814	257	41	the	the	DET
inlawrev-2814	257	42	taxpayer	taxpayer	NOUN
inlawrev-2814	257	43	.	.	PUNCT
inlawrev-2814	257	44	.	.	PUNCT
inlawrev-2814	257	45	.	.	PUNCT
inlawrev-2814	257	46	.	.	PUNCT
inlawrev-2814	258	1	the	the	DET
inlawrev-2814	258	2	requirement	requirement	NOUN
inlawrev-2814	258	3	of	of	ADP
inlawrev-2814	258	4	full	full	ADJ
inlawrev-2814	258	5	disclosure	disclosure	NOUN
inlawrev-2814	258	6	is	be	AUX
inlawrev-2814	258	7	not	not	PART
inlawrev-2814	258	8	a	a	DET
inlawrev-2814	258	9	trap	trap	NOUN
inlawrev-2814	258	10	for	for	ADP
inlawrev-2814	258	11	the	the	DET
inlawrev-2814	258	12	unwary	unwary	ADJ
inlawrev-2814	258	13	,	,	PUNCT
inlawrev-2814	258	14	it	it	PRON
inlawrev-2814	258	15	is	be	AUX
inlawrev-2814	258	16	a	a	DET
inlawrev-2814	258	17	clear	clear	ADJ
inlawrev-2814	258	18	and	and	CCONJ
inlawrev-2814	258	19	necessary	necessary	ADJ
inlawrev-2814	258	20	procedure	procedure	NOUN
inlawrev-2814	258	21	to	to	PART
inlawrev-2814	258	22	insure	insure	VERB
inlawrev-2814	258	23	fair	fair	ADJ
inlawrev-2814	258	24	and	and	CCONJ
inlawrev-2814	258	25	accurate	accurate	ADJ
inlawrev-2814	258	26	administration	administration	NOUN
inlawrev-2814	258	27	of	of	ADP
inlawrev-2814	258	28	the	the	DET
inlawrev-2814	258	29	property	property	NOUN
inlawrev-2814	258	30	tax	tax	NOUN
inlawrev-2814	258	31	laws.^^	laws.^^	PUNCT
inlawrev-2814	259	1	the	the	DET
inlawrev-2814	259	2	court	court	NOUN
inlawrev-2814	259	3	also	also	ADV
inlawrev-2814	259	4	found	find	VERB
inlawrev-2814	259	5	that	that	SCONJ
inlawrev-2814	259	6	gulf	gulf	PROPN
inlawrev-2814	259	7	stream	stream	NOUN
inlawrev-2814	259	8	's	's	PART
inlawrev-2814	259	9	failure	failure	NOUN
inlawrev-2814	259	10	to	to	PART
inlawrev-2814	259	11	comply	comply	VERB
inlawrev-2814	259	12	with	with	ADP
inlawrev-2814	259	13	the	the	DET
inlawrev-2814	259	14	statutes	statute	NOUN
inlawrev-2814	259	15	and	and	CCONJ
inlawrev-2814	259	16	regulations	regulation	NOUN
inlawrev-2814	259	17	in	in	ADP
inlawrev-2814	259	18	reporting	report	VERB
inlawrev-2814	259	19	the	the	DET
inlawrev-2814	259	20	subject	subject	ADJ
inlawrev-2814	259	21	units	unit	NOUN
inlawrev-2814	259	22	and	and	CCONJ
inlawrev-2814	259	23	in	in	ADP
inlawrev-2814	259	24	claiming	claim	VERB
inlawrev-2814	259	25	the	the	DET
inlawrev-2814	259	26	interstate	interstate	ADJ
inlawrev-2814	259	27	commerce	commerce	NOUN
inlawrev-2814	259	28	exemption	exemption	NOUN
inlawrev-2814	259	29	on	on	ADP
inlawrev-2814	259	30	these	these	DET
inlawrev-2814	259	31	units	unit	NOUN
inlawrev-2814	259	32	constituted	constitute	VERB
inlawrev-2814	259	33	waiver	waiver	NOUN
inlawrev-2814	259	34	of	of	ADP
inlawrev-2814	259	35	that	that	DET
inlawrev-2814	259	36	exemption	exemption	NOUN
inlawrev-2814	259	37	to	to	PART
inlawrev-2814	259	38	which	which	PRON
inlawrev-2814	259	39	the	the	DET
inlawrev-2814	259	40	taxpayer	taxpayer	NOUN
inlawrev-2814	259	41	may	may	AUX
inlawrev-2814	259	42	have	have	AUX
inlawrev-2814	259	43	otherwise	otherwise	ADV
inlawrev-2814	259	44	been	be	AUX
inlawrev-2814	259	45	entitled	entitle	VERB
inlawrev-2814	259	46	.	.	PUNCT
inlawrev-2814	260	1	^	^	NOUN
inlawrev-2814	260	2	°	°	ADP
inlawrev-2814	260	3	the	the	DET
inlawrev-2814	260	4	court	court	NOUN
inlawrev-2814	260	5	gave	give	VERB
inlawrev-2814	260	6	short	short	ADJ
inlawrev-2814	260	7	shrift	shrift	NOUN
inlawrev-2814	260	8	to	to	ADP
inlawrev-2814	260	9	gulf	gulf	PROPN
inlawrev-2814	260	10	stream	stream	NOUN
inlawrev-2814	260	11	's	's	PART
inlawrev-2814	260	12	contention	contention	NOUN
inlawrev-2814	260	13	that	that	SCONJ
inlawrev-2814	260	14	,	,	PUNCT
inlawrev-2814	260	15	even	even	ADV
inlawrev-2814	260	16	though	though	SCONJ
inlawrev-2814	260	17	it	it	PRON
inlawrev-2814	260	18	had	have	AUX
inlawrev-2814	260	19	not	not	PART
inlawrev-2814	260	20	complied	comply	VERB
inlawrev-2814	260	21	with	with	ADP
inlawrev-2814	260	22	the	the	DET
inlawrev-2814	260	23	statutory	statutory	ADJ
inlawrev-2814	260	24	provisions	provision	NOUN
inlawrev-2814	260	25	for	for	ADP
inlawrev-2814	260	26	claiming	claim	VERB
inlawrev-2814	260	27	an	an	DET
inlawrev-2814	260	28	ex56	ex56	PROPN
inlawrev-2814	260	29	.	.	PUNCT
inlawrev-2814	261	1	i	i	PRON
inlawrev-2814	261	2	d.	d.	PROPN
inlawrev-2814	261	3	at	at	ADP
inlawrev-2814	261	4	240	240	NUM
inlawrev-2814	261	5	.	.	PUNCT
inlawrev-2814	262	1	57	57	NUM
inlawrev-2814	262	2	.	.	PUNCT
inlawrev-2814	263	1	i	i	PRON
inlawrev-2814	263	2	d.	d.	PROPN
inlawrev-2814	263	3	at	at	ADP
inlawrev-2814	263	4	241	241	NUM
inlawrev-2814	263	5	(	(	PUNCT
inlawrev-2814	263	6	empheisis	empheisis	ADV
inlawrev-2814	263	7	added	add	VERB
inlawrev-2814	263	8	)	)	PUNCT
inlawrev-2814	263	9	.	.	PUNCT
inlawrev-2814	264	1	58	58	NUM
inlawrev-2814	264	2	.	.	PUNCT
inlawrev-2814	265	1	i	i	PRON
inlawrev-2814	265	2	d.	d.	PROPN
inlawrev-2814	265	3	at	at	ADP
inlawrev-2814	265	4	241	241	NUM
inlawrev-2814	265	5	(	(	PUNCT
inlawrev-2814	265	6	quoting	quote	VERB
inlawrev-2814	265	7	thor	thor	PROPN
inlawrev-2814	265	8	power	power	NOUN
inlawrev-2814	265	9	tools	tool	NOUN
inlawrev-2814	265	10	co.	co.	PROPN
inlawrev-2814	265	11	v.	v.	PROPN
inlawrev-2814	265	12	commissioner	commissioner	PROPN
inlawrev-2814	265	13	,	,	PUNCT
inlawrev-2814	265	14	439	439	NUM
inlawrev-2814	265	15	u.s	u.s	PROPN
inlawrev-2814	265	16	.	.	PROPN
inlawrev-2814	265	17	522	522	NUM
inlawrev-2814	265	18	(	(	PUNCT
inlawrev-2814	265	19	1979	1979	NUM
inlawrev-2814	265	20	)	)	PUNCT
inlawrev-2814	265	21	)	)	PUNCT
inlawrev-2814	265	22	.	.	PUNCT
inlawrev-2814	266	1	59	59	NUM
inlawrev-2814	266	2	.	.	X
inlawrev-2814	266	3	519	519	NUM
inlawrev-2814	266	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	266	5	at	at	ADP
inlawrev-2814	266	6	241	241	NUM
inlawrev-2814	266	7	.	.	PUNCT
inlawrev-2814	266	8	60	60	NUM
inlawrev-2814	266	9	.	.	PUNCT
inlawrev-2814	267	1	i	i	PRON
inlawrev-2814	267	2	d.	d.	PROPN
inlawrev-2814	267	3	at	at	ADP
inlawrev-2814	267	4	242	242	NUM
inlawrev-2814	267	5	.	.	PUNCT
inlawrev-2814	268	1	1988	1988	NUM
inlawrev-2814	268	2	]	]	PUNCT
inlawrev-2814	269	1	taxation	taxation	NOUN
inlawrev-2814	269	2	429	429	NUM
inlawrev-2814	269	3	emption	emption	NOUN
inlawrev-2814	269	4	,	,	PUNCT
inlawrev-2814	269	5	it	it	PRON
inlawrev-2814	269	6	should	should	AUX
inlawrev-2814	269	7	be	be	AUX
inlawrev-2814	269	8	entitled	entitle	VERB
inlawrev-2814	269	9	to	to	ADP
inlawrev-2814	269	10	that	that	DET
inlawrev-2814	269	11	exemption	exemption	NOUN
inlawrev-2814	269	12	as	as	ADP
inlawrev-2814	269	13	a	a	DET
inlawrev-2814	269	14	constitutional	constitutional	ADJ
inlawrev-2814	269	15	right	right	NOUN
inlawrev-2814	269	16	under	under	ADP
inlawrev-2814	269	17	the	the	DET
inlawrev-2814	269	18	commerce	commerce	NOUN
inlawrev-2814	269	19	clause	clause	NOUN
inlawrev-2814	269	20	.	.	PUNCT
inlawrev-2814	270	1	the	the	DET
inlawrev-2814	270	2	tax	tax	NOUN
inlawrev-2814	270	3	court	court	NOUN
inlawrev-2814	270	4	observed	observe	VERB
inlawrev-2814	270	5	that	that	SCONJ
inlawrev-2814	270	6	the	the	DET
inlawrev-2814	270	7	commerce	commerce	PROPN
inlawrev-2814	270	8	clause	clause	NOUN
inlawrev-2814	270	9	affords	afford	VERB
inlawrev-2814	270	10	no	no	DET
inlawrev-2814	270	11	personal	personal	ADJ
inlawrev-2814	270	12	constitutional	constitutional	ADJ
inlawrev-2814	270	13	right	right	NOUN
inlawrev-2814	270	14	to	to	ADP
inlawrev-2814	270	15	any	any	DET
inlawrev-2814	270	16	individual	individual	ADJ
inlawrev-2814	270	17	taxpayer.^	taxpayer.^	NOUN
inlawrev-2814	270	18	'	'	PUNCT
inlawrev-2814	270	19	instead	instead	ADV
inlawrev-2814	270	20	"	"	PUNCT
inlawrev-2814	270	21	the	the	DET
inlawrev-2814	270	22	commerce	commerce	NOUN
inlawrev-2814	270	23	clause	clause	NOUN
inlawrev-2814	270	24	defines	define	VERB
inlawrev-2814	270	25	the	the	DET
inlawrev-2814	270	26	relationship	relationship	NOUN
inlawrev-2814	270	27	between	between	ADP
inlawrev-2814	270	28	the	the	DET
inlawrev-2814	270	29	federal	federal	ADJ
inlawrev-2814	270	30	government	government	NOUN
inlawrev-2814	270	31	and	and	CCONJ
inlawrev-2814	270	32	the	the	DET
inlawrev-2814	270	33	governments	government	NOUN
inlawrev-2814	270	34	of	of	ADP
inlawrev-2814	270	35	the	the	DET
inlawrev-2814	270	36	individual	individual	ADJ
inlawrev-2814	270	37	states	state	NOUN
inlawrev-2814	270	38	as	as	SCONJ
inlawrev-2814	270	39	it	it	PRON
inlawrev-2814	270	40	relates	relate	VERB
inlawrev-2814	270	41	to	to	ADP
inlawrev-2814	270	42	the	the	DET
inlawrev-2814	270	43	free	free	ADJ
inlawrev-2814	270	44	flow	flow	NOUN
inlawrev-2814	270	45	of	of	ADP
inlawrev-2814	270	46	commerce	commerce	NOUN
inlawrev-2814	270	47	.	.	PUNCT
inlawrev-2814	271	1	"	"	PUNCT
inlawrev-2814	271	2	^^	^^	CCONJ
inlawrev-2814	271	3	judge	judge	PROPN
inlawrev-2814	271	4	fisher	fisher	PROPN
inlawrev-2814	271	5	stated	state	VERB
inlawrev-2814	271	6	further	far	ADV
inlawrev-2814	271	7	,	,	PUNCT
inlawrev-2814	271	8	"	"	PUNCT
inlawrev-2814	271	9	no	no	DET
inlawrev-2814	271	10	personal	personal	ADJ
inlawrev-2814	271	11	rights	right	NOUN
inlawrev-2814	271	12	,	,	PUNCT
inlawrev-2814	271	13	are	be	AUX
inlawrev-2814	271	14	conferred	confer	VERB
inlawrev-2814	271	15	by	by	ADP
inlawrev-2814	271	16	provisions	provision	NOUN
inlawrev-2814	271	17	which	which	PRON
inlawrev-2814	271	18	dictate	dictate	VERB
inlawrev-2814	271	19	the	the	DET
inlawrev-2814	271	20	structure	structure	NOUN
inlawrev-2814	271	21	of	of	ADP
inlawrev-2814	271	22	government	government	NOUN
inlawrev-2814	271	23	.	.	PUNCT
inlawrev-2814	272	1	"	"	PUNCT
inlawrev-2814	272	2	^^	^^	PUNCT
inlawrev-2814	272	3	accordingly	accordingly	ADV
inlawrev-2814	272	4	,	,	PUNCT
inlawrev-2814	272	5	gulf	gulf	NOUN
inlawrev-2814	272	6	stream	stream	NOUN
inlawrev-2814	272	7	's	's	PART
inlawrev-2814	272	8	failure	failure	NOUN
inlawrev-2814	272	9	to	to	PART
inlawrev-2814	272	10	follow	follow	VERB
inlawrev-2814	272	11	the	the	DET
inlawrev-2814	272	12	proper	proper	ADJ
inlawrev-2814	272	13	procedures	procedure	NOUN
inlawrev-2814	272	14	for	for	ADP
inlawrev-2814	272	15	claiming	claim	VERB
inlawrev-2814	272	16	the	the	DET
inlawrev-2814	272	17	interstate	interstate	ADJ
inlawrev-2814	272	18	commerce	commerce	NOUN
inlawrev-2814	272	19	exemptions	exemption	NOUN
inlawrev-2814	272	20	was	be	AUX
inlawrev-2814	272	21	found	find	VERB
inlawrev-2814	272	22	to	to	PART
inlawrev-2814	272	23	constitute	constitute	VERB
inlawrev-2814	272	24	the	the	DET
inlawrev-2814	272	25	waiver	waiver	NOUN
inlawrev-2814	272	26	of	of	ADP
inlawrev-2814	272	27	these	these	DET
inlawrev-2814	272	28	exemptions	exemption	NOUN
inlawrev-2814	272	29	.	.	PUNCT
inlawrev-2814	273	1	finally	finally	ADV
inlawrev-2814	273	2	,	,	PUNCT
inlawrev-2814	273	3	in	in	ADP
inlawrev-2814	273	4	a	a	DET
inlawrev-2814	273	5	further	further	ADJ
inlawrev-2814	273	6	word	word	NOUN
inlawrev-2814	273	7	to	to	ADP
inlawrev-2814	273	8	the	the	DET
inlawrev-2814	273	9	careless	careless	NOUN
inlawrev-2814	273	10	,	,	PUNCT
inlawrev-2814	273	11	the	the	DET
inlawrev-2814	273	12	court	court	NOUN
inlawrev-2814	273	13	found	find	VERB
inlawrev-2814	273	14	that	that	SCONJ
inlawrev-2814	273	15	the	the	DET
inlawrev-2814	273	16	twenty	twenty	NUM
inlawrev-2814	273	17	percent	percent	NOUN
inlawrev-2814	273	18	penalty	penalty	NOUN
inlawrev-2814	273	19	imposed	impose	VERB
inlawrev-2814	273	20	upon	upon	SCONJ
inlawrev-2814	273	21	a	a	DET
inlawrev-2814	273	22	taxpayer	taxpayer	NOUN
inlawrev-2814	273	23	who	who	PRON
inlawrev-2814	273	24	undervalues	undervalue	VERB
inlawrev-2814	273	25	property	property	NOUN
inlawrev-2814	273	26	on	on	ADP
inlawrev-2814	273	27	its	its	PRON
inlawrev-2814	273	28	tax	tax	NOUN
inlawrev-2814	273	29	return	return	NOUN
inlawrev-2814	273	30	by	by	ADP
inlawrev-2814	273	31	more	more	ADJ
inlawrev-2814	273	32	than	than	ADP
inlawrev-2814	273	33	five	five	NUM
inlawrev-2814	273	34	percent	percent	NOUN
inlawrev-2814	273	35	of	of	ADP
inlawrev-2814	273	36	the	the	DET
inlawrev-2814	273	37	value	value	NOUN
inlawrev-2814	273	38	that	that	PRON
inlawrev-2814	273	39	should	should	AUX
inlawrev-2814	273	40	have	have	AUX
inlawrev-2814	273	41	been	be	AUX
inlawrev-2814	273	42	reported	report	VERB
inlawrev-2814	273	43	is	be	AUX
inlawrev-2814	273	44	nonwaiveable.^	nonwaiveable.^	NUM
inlawrev-2814	273	45	a	a	DET
inlawrev-2814	273	46	petition	petition	NOUN
inlawrev-2814	273	47	to	to	PART
inlawrev-2814	273	48	transfer	transfer	VERB
inlawrev-2814	273	49	the	the	DET
inlawrev-2814	273	50	gulf	gulf	PROPN
inlawrev-2814	273	51	stream	stream	NOUN
inlawrev-2814	273	52	case	case	NOUN
inlawrev-2814	273	53	to	to	ADP
inlawrev-2814	273	54	the	the	DET
inlawrev-2814	273	55	indiana	indiana	PROPN
inlawrev-2814	273	56	supreme	supreme	PROPN
inlawrev-2814	273	57	court	court	PROPN
inlawrev-2814	273	58	is	be	AUX
inlawrev-2814	273	59	currently	currently	ADV
inlawrev-2814	273	60	pending	pende	VERB
inlawrev-2814	273	61	.	.	PUNCT
inlawrev-2814	274	1	the	the	DET
inlawrev-2814	274	2	tax	tax	NOUN
inlawrev-2814	274	3	court	court	NOUN
inlawrev-2814	274	4	's	's	PART
inlawrev-2814	274	5	decision	decision	NOUN
inlawrev-2814	274	6	in	in	ADP
inlawrev-2814	274	7	gulf	gulf	PROPN
inlawrev-2814	274	8	stream	stream	NOUN
inlawrev-2814	274	9	is	be	AUX
inlawrev-2814	274	10	,	,	PUNCT
inlawrev-2814	274	11	of	of	ADP
inlawrev-2814	274	12	course	course	NOUN
inlawrev-2814	274	13	,	,	PUNCT
inlawrev-2814	274	14	consistent	consistent	ADJ
inlawrev-2814	274	15	with	with	ADP
inlawrev-2814	274	16	the	the	DET
inlawrev-2814	274	17	indiana	indiana	PROPN
inlawrev-2814	274	18	court	court	PROPN
inlawrev-2814	274	19	of	of	ADP
inlawrev-2814	274	20	appeals	appeal	NOUN
inlawrev-2814	274	21	'	'	PART
inlawrev-2814	274	22	holding	holding	NOUN
inlawrev-2814	274	23	in	in	ADP
inlawrev-2814	274	24	indiana	indiana	PROPN
inlawrev-2814	274	25	state	state	PROPN
inlawrev-2814	274	26	board	board	PROPN
inlawrev-2814	274	27	of	of	ADP
inlawrev-2814	274	28	tax	tax	NOUN
inlawrev-2814	274	29	commissioners	commissioner	NOUN
inlawrev-2814	274	30	v.	v.	ADP
inlawrev-2814	274	31	stanadyne	stanadyne	PROPN
inlawrev-2814	274	32	,	,	PUNCT
inlawrev-2814	274	33	inc.^^	inc.^^	NUM
inlawrev-2814	274	34	that	that	SCONJ
inlawrev-2814	274	35	a	a	DET
inlawrev-2814	274	36	taxpayer	taxpayer	NOUN
inlawrev-2814	274	37	waives	waive	VERB
inlawrev-2814	274	38	its	its	PRON
inlawrev-2814	274	39	entitlement	entitlement	NOUN
inlawrev-2814	274	40	to	to	ADP
inlawrev-2814	274	41	the	the	DET
inlawrev-2814	274	42	interstate	interstate	ADJ
inlawrev-2814	274	43	commerce	commerce	NOUN
inlawrev-2814	274	44	exemptions	exemption	NOUN
inlawrev-2814	274	45	by	by	ADP
inlawrev-2814	274	46	not	not	PART
inlawrev-2814	274	47	properly	properly	ADV
inlawrev-2814	274	48	claiming	claim	VERB
inlawrev-2814	274	49	those	those	DET
inlawrev-2814	274	50	exemptions	exemption	NOUN
inlawrev-2814	274	51	on	on	ADP
inlawrev-2814	274	52	its	its	PRON
inlawrev-2814	274	53	return	return	NOUN
inlawrev-2814	274	54	,	,	PUNCT
inlawrev-2814	274	55	as	as	SCONJ
inlawrev-2814	274	56	prescribed	prescribe	VERB
inlawrev-2814	274	57	by	by	ADP
inlawrev-2814	274	58	indiana	indiana	PROPN
inlawrev-2814	274	59	code	code	PROPN
inlawrev-2814	274	60	section	section	NOUN
inlawrev-2814	274	61	6	6	NUM
inlawrev-2814	274	62	-	-	SYM
inlawrev-2814	274	63	1.1	1.1	NUM
inlawrev-2814	274	64	-	-	PUNCT
inlawrev-2814	274	65	10	10	NUM
inlawrev-2814	274	66	-	-	PUNCT
inlawrev-2814	274	67	31.^^	31.^^	NOUN
inlawrev-2814	274	68	while	while	NOUN
inlawrev-2814	274	69	admittedly	admittedly	ADV
inlawrev-2814	274	70	it	it	PRON
inlawrev-2814	274	71	is	be	AUX
inlawrev-2814	274	72	a	a	DET
inlawrev-2814	274	73	harsh	harsh	ADJ
inlawrev-2814	274	74	result	result	NOUN
inlawrev-2814	274	75	for	for	SCONJ
inlawrev-2814	274	76	a	a	DET
inlawrev-2814	274	77	taxpayer	taxpayer	NOUN
inlawrev-2814	274	78	to	to	PART
inlawrev-2814	274	79	forever	forever	ADV
inlawrev-2814	274	80	lose	lose	VERB
inlawrev-2814	274	81	its	its	PRON
inlawrev-2814	274	82	entitlement	entitlement	NOUN
inlawrev-2814	274	83	to	to	ADP
inlawrev-2814	274	84	the	the	DET
inlawrev-2814	274	85	interstate	interstate	ADJ
inlawrev-2814	274	86	commerce	commerce	NOUN
inlawrev-2814	274	87	exemptions	exemption	NOUN
inlawrev-2814	274	88	by	by	ADP
inlawrev-2814	274	89	not	not	PART
inlawrev-2814	274	90	making	make	VERB
inlawrev-2814	274	91	a	a	DET
inlawrev-2814	274	92	proper	proper	ADJ
inlawrev-2814	274	93	claim	claim	NOUN
inlawrev-2814	274	94	on	on	ADP
inlawrev-2814	274	95	its	its	PRON
inlawrev-2814	274	96	return	return	NOUN
inlawrev-2814	274	97	or	or	CCONJ
inlawrev-2814	274	98	by	by	ADP
inlawrev-2814	274	99	understating	understate	VERB
inlawrev-2814	274	100	its	its	PRON
inlawrev-2814	274	101	claim	claim	NOUN
inlawrev-2814	274	102	on	on	ADP
inlawrev-2814	274	103	its	its	PRON
inlawrev-2814	274	104	return	return	NOUN
inlawrev-2814	274	105	,	,	PUNCT
inlawrev-2814	274	106	the	the	DET
inlawrev-2814	274	107	gulf	gulf	PROPN
inlawrev-2814	274	108	stream	stream	NOUN
inlawrev-2814	274	109	decision	decision	NOUN
inlawrev-2814	274	110	is	be	AUX
inlawrev-2814	274	111	solidly	solidly	ADV
inlawrev-2814	274	112	based	base	VERB
inlawrev-2814	274	113	upon	upon	SCONJ
inlawrev-2814	274	114	statutory	statutory	ADJ
inlawrev-2814	274	115	law	law	NOUN
inlawrev-2814	274	116	,	,	PUNCT
inlawrev-2814	274	117	as	as	ADV
inlawrev-2814	274	118	well	well	ADV
inlawrev-2814	274	119	as	as	ADP
inlawrev-2814	274	120	the	the	DET
inlawrev-2814	274	121	law	law	NOUN
inlawrev-2814	274	122	regarding	regard	VERB
inlawrev-2814	274	123	the	the	DET
inlawrev-2814	274	124	waiver	waiver	NOUN
inlawrev-2814	274	125	of	of	ADP
inlawrev-2814	274	126	constitutional	constitutional	ADJ
inlawrev-2814	274	127	rights	right	NOUN
inlawrev-2814	274	128	.	.	PUNCT
inlawrev-2814	275	1	taxpayers	taxpayer	NOUN
inlawrev-2814	275	2	who	who	PRON
inlawrev-2814	275	3	feel	feel	VERB
inlawrev-2814	275	4	that	that	SCONJ
inlawrev-2814	275	5	the	the	DET
inlawrev-2814	275	6	result	result	NOUN
inlawrev-2814	275	7	is	be	AUX
inlawrev-2814	275	8	unfair	unfair	ADJ
inlawrev-2814	275	9	and	and	CCONJ
inlawrev-2814	275	10	results	result	NOUN
inlawrev-2814	275	11	in	in	ADP
inlawrev-2814	275	12	a	a	DET
inlawrev-2814	275	13	windfall	windfall	NOUN
inlawrev-2814	275	14	to	to	ADP
inlawrev-2814	275	15	the	the	DET
inlawrev-2814	275	16	taxing	tax	VERB
inlawrev-2814	275	17	units	unit	NOUN
inlawrev-2814	275	18	in	in	ADP
inlawrev-2814	275	19	which	which	PRON
inlawrev-2814	275	20	the	the	DET
inlawrev-2814	275	21	inventory	inventory	NOUN
inlawrev-2814	275	22	is	be	AUX
inlawrev-2814	275	23	located	locate	VERB
inlawrev-2814	275	24	should	should	AUX
inlawrev-2814	275	25	recognize	recognize	VERB
inlawrev-2814	275	26	that	that	SCONJ
inlawrev-2814	275	27	the	the	DET
inlawrev-2814	275	28	proper	proper	ADJ
inlawrev-2814	275	29	forum	forum	NOUN
inlawrev-2814	275	30	to	to	PART
inlawrev-2814	275	31	petition	petition	VERB
inlawrev-2814	275	32	for	for	ADP
inlawrev-2814	275	33	relief	relief	NOUN
inlawrev-2814	275	34	is	be	AUX
inlawrev-2814	275	35	the	the	DET
inlawrev-2814	275	36	legislature	legislature	NOUN
inlawrev-2814	275	37	,	,	PUNCT
inlawrev-2814	275	38	not	not	PART
inlawrev-2814	275	39	the	the	DET
inlawrev-2814	275	40	indiana	indiana	NOUN
inlawrev-2814	275	41	courts.^^	courts.^^	PUNCT
inlawrev-2814	276	1	not	not	PART
inlawrev-2814	276	2	only	only	ADV
inlawrev-2814	276	3	does	do	AUX
inlawrev-2814	276	4	a	a	DET
inlawrev-2814	276	5	taxpayer	taxpayer	NOUN
inlawrev-2814	276	6	have	have	VERB
inlawrev-2814	276	7	to	to	PART
inlawrev-2814	276	8	properly	properly	ADV
inlawrev-2814	276	9	claim	claim	VERB
inlawrev-2814	276	10	the	the	DET
inlawrev-2814	276	11	interstate	interstate	ADJ
inlawrev-2814	276	12	commerce	commerce	NOUN
inlawrev-2814	276	13	exemptions	exemption	NOUN
inlawrev-2814	276	14	provided	provide	VERB
inlawrev-2814	276	15	by	by	ADP
inlawrev-2814	276	16	indiana	indiana	PROPN
inlawrev-2814	276	17	code	code	PROPN
inlawrev-2814	276	18	sections	section	NOUN
inlawrev-2814	276	19	6	6	NUM
inlawrev-2814	276	20	-	-	SYM
inlawrev-2814	276	21	1.1	1.1	NUM
inlawrev-2814	276	22	-	-	PUNCT
inlawrev-2814	276	23	10	10	NUM
inlawrev-2814	276	24	-	-	SYM
inlawrev-2814	276	25	29	29	NUM
inlawrev-2814	276	26	and	and	CCONJ
inlawrev-2814	276	27	6	6	NUM
inlawrev-2814	276	28	-	-	SYM
inlawrev-2814	276	29	1.1	1.1	NUM
inlawrev-2814	276	30	-	-	PUNCT
inlawrev-2814	276	31	10	10	NUM
inlawrev-2814	276	32	-	-	SYM
inlawrev-2814	276	33	30	30	NUM
inlawrev-2814	276	34	,	,	PUNCT
inlawrev-2814	276	35	but	but	CCONJ
inlawrev-2814	276	36	that	that	DET
inlawrev-2814	276	37	claim	claim	NOUN
inlawrev-2814	276	38	can	can	AUX
inlawrev-2814	276	39	only	only	ADV
inlawrev-2814	276	40	cover	cover	VERB
inlawrev-2814	276	41	inventory	inventory	NOUN
inlawrev-2814	276	42	owned	own	VERB
inlawrev-2814	276	43	by	by	ADP
inlawrev-2814	276	44	the	the	DET
inlawrev-2814	276	45	taxpayer	taxpayer	NOUN
inlawrev-2814	276	46	.	.	PUNCT
inlawrev-2814	277	1	in	in	ADP
inlawrev-2814	277	2	state	state	NOUN
inlawrev-2814	277	3	line	line	NOUN
inlawrev-2814	277	4	elevator	elevator	NOUN
inlawrev-2814	277	5	,	,	PUNCT
inlawrev-2814	277	6	inc	inc	PROPN
inlawrev-2814	277	7	.	.	PROPN
inlawrev-2814	278	1	v.	v.	ADP
inlawrev-2814	278	2	state	state	PROPN
inlawrev-2814	278	3	board	board	PROPN
inlawrev-2814	278	4	of	of	ADP
inlawrev-2814	278	5	tax	tax	NOUN
inlawrev-2814	278	6	commissi	commissi	NOUN
inlawrev-2814	278	7	.	.	PUNCT
inlawrev-2814	279	1	i	i	PRON
inlawrev-2814	279	2	d.	d.	PROPN
inlawrev-2814	279	3	62	62	NUM
inlawrev-2814	279	4	.	.	PUNCT
inlawrev-2814	280	1	i	i	PRON
inlawrev-2814	280	2	d.	d.	PROPN
inlawrev-2814	280	3	63	63	NUM
inlawrev-2814	280	4	.	.	PUNCT
inlawrev-2814	281	1	i	i	PRON
inlawrev-2814	281	2	d.	d.	PROPN
inlawrev-2814	281	3	64	64	NUM
inlawrev-2814	281	4	.	.	PUNCT
inlawrev-2814	282	1	i	i	PRON
inlawrev-2814	282	2	d.	d.	PROPN
inlawrev-2814	282	3	at	at	ADP
inlawrev-2814	282	4	243	243	NUM
inlawrev-2814	282	5	.	.	PUNCT
inlawrev-2814	283	1	65	65	NUM
inlawrev-2814	283	2	.	.	PUNCT
inlawrev-2814	284	1	435	435	NUM
inlawrev-2814	284	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	284	3	278	278	NUM
inlawrev-2814	284	4	(	(	PUNCT
inlawrev-2814	284	5	ind	ind	NOUN
inlawrev-2814	284	6	.	.	PUNCT
inlawrev-2814	285	1	ct	ct	PROPN
inlawrev-2814	285	2	.	.	PUNCT
inlawrev-2814	286	1	app	app	PROPN
inlawrev-2814	286	2	.	.	PROPN
inlawrev-2814	286	3	1982	1982	NUM
inlawrev-2814	286	4	)	)	PUNCT
inlawrev-2814	286	5	.	.	PUNCT
inlawrev-2814	287	1	66	66	NUM
inlawrev-2814	287	2	.	.	PUNCT
inlawrev-2814	288	1	i	i	PRON
inlawrev-2814	288	2	d.	d.	PROPN
inlawrev-2814	288	3	at	at	ADP
inlawrev-2814	288	4	283	283	NUM
inlawrev-2814	288	5	-	-	SYM
inlawrev-2814	288	6	84	84	NUM
inlawrev-2814	288	7	.	.	PUNCT
inlawrev-2814	289	1	67	67	NUM
inlawrev-2814	289	2	.	.	PUNCT
inlawrev-2814	290	1	house	house	PROPN
inlawrev-2814	290	2	bill	bill	PROPN
inlawrev-2814	290	3	1783	1783	NUM
inlawrev-2814	290	4	,	,	PUNCT
inlawrev-2814	290	5	introduced	introduce	VERB
inlawrev-2814	290	6	in	in	ADP
inlawrev-2814	290	7	the	the	DET
inlawrev-2814	290	8	1989	1989	NUM
inlawrev-2814	290	9	general	general	ADJ
inlawrev-2814	290	10	assembly	assembly	NOUN
inlawrev-2814	290	11	,	,	PUNCT
inlawrev-2814	290	12	would	would	AUX
inlawrev-2814	290	13	grant	grant	VERB
inlawrev-2814	290	14	the	the	DET
inlawrev-2814	290	15	interstate	interstate	ADJ
inlawrev-2814	290	16	commerce	commerce	NOUN
inlawrev-2814	290	17	exemptions	exemption	NOUN
inlawrev-2814	290	18	to	to	ADP
inlawrev-2814	290	19	a	a	DET
inlawrev-2814	290	20	taxpayer	taxpayer	NOUN
inlawrev-2814	290	21	that	that	PRON
inlawrev-2814	290	22	correctly	correctly	ADV
inlawrev-2814	290	23	stated	state	VERB
inlawrev-2814	290	24	total	total	ADJ
inlawrev-2814	290	25	tax	tax	NOUN
inlawrev-2814	290	26	liability	liability	NOUN
inlawrev-2814	290	27	on	on	ADP
inlawrev-2814	290	28	its	its	PRON
inlawrev-2814	290	29	return	return	NOUN
inlawrev-2814	290	30	by	by	ADP
inlawrev-2814	290	31	excluding	exclude	VERB
inlawrev-2814	290	32	the	the	DET
inlawrev-2814	290	33	"	"	PUNCT
inlawrev-2814	290	34	exempt	exempt	ADJ
inlawrev-2814	290	35	inventory	inventory	NOUN
inlawrev-2814	290	36	but	but	CCONJ
inlawrev-2814	290	37	who	who	PRON
inlawrev-2814	290	38	was	be	AUX
inlawrev-2814	290	39	denied	deny	VERB
inlawrev-2814	290	40	the	the	DET
inlawrev-2814	290	41	exemption	exemption	NOUN
inlawrev-2814	290	42	because	because	SCONJ
inlawrev-2814	290	43	it	it	PRON
inlawrev-2814	290	44	failed	fail	VERB
inlawrev-2814	290	45	to	to	PART
inlawrev-2814	290	46	file	file	VERB
inlawrev-2814	290	47	form	form	NOUN
inlawrev-2814	290	48	103	103	NUM
inlawrev-2814	290	49	-	-	SYM
inlawrev-2814	290	50	w	w	NOUN
inlawrev-2814	290	51	with	with	ADP
inlawrev-2814	290	52	its	its	PRON
inlawrev-2814	290	53	return	return	NOUN
inlawrev-2814	290	54	.	.	PUNCT
inlawrev-2814	291	1	h.b	h.b	PROPN
inlawrev-2814	291	2	.	.	PROPN
inlawrev-2814	291	3	1783	1783	NUM
inlawrev-2814	291	4	would	would	AUX
inlawrev-2814	291	5	apply	apply	VERB
inlawrev-2814	291	6	to	to	ADP
inlawrev-2814	291	7	the	the	DET
inlawrev-2814	291	8	years	year	NOUN
inlawrev-2814	291	9	1985	1985	NUM
inlawrev-2814	291	10	,	,	PUNCT
inlawrev-2814	291	11	1986	1986	NUM
inlawrev-2814	291	12	,	,	PUNCT
inlawrev-2814	291	13	1987	1987	NUM
inlawrev-2814	291	14	and	and	CCONJ
inlawrev-2814	291	15	1988	1988	NUM
inlawrev-2814	291	16	.	.	PUNCT
inlawrev-2814	292	1	430	430	NUM
inlawrev-2814	292	2	indiana	indiana	PROPN
inlawrev-2814	292	3	law	law	PROPN
inlawrev-2814	292	4	review	review	NOUN
inlawrev-2814	292	5	[	[	X
inlawrev-2814	292	6	vol	vol	NOUN
inlawrev-2814	292	7	.	.	PUNCT
inlawrev-2814	292	8	22:419	22:419	NUM
inlawrev-2814	292	9	sioners,^^	sioners,^^	VERB
inlawrev-2814	292	10	the	the	DET
inlawrev-2814	292	11	taxpayer	taxpayer	NOUN
inlawrev-2814	292	12	,	,	PUNCT
inlawrev-2814	292	13	an	an	DET
inlawrev-2814	292	14	indiana	indiana	PROPN
inlawrev-2814	292	15	grain	grain	NOUN
inlawrev-2814	292	16	elevator	elevator	NOUN
inlawrev-2814	292	17	,	,	PUNCT
inlawrev-2814	292	18	stored	store	VERB
inlawrev-2814	292	19	grain	grain	NOUN
inlawrev-2814	292	20	owned	own	VERB
inlawrev-2814	292	21	by	by	ADP
inlawrev-2814	292	22	indiana	indiana	PROPN
inlawrev-2814	292	23	and	and	CCONJ
inlawrev-2814	292	24	illinois	illinois	PROPN
inlawrev-2814	292	25	farmers	farmer	NOUN
inlawrev-2814	292	26	.	.	PUNCT
inlawrev-2814	293	1	state	state	NOUN
inlawrev-2814	293	2	line	line	NOUN
inlawrev-2814	293	3	,	,	PUNCT
inlawrev-2814	293	4	however	however	ADV
inlawrev-2814	293	5	,	,	PUNCT
inlawrev-2814	293	6	did	do	AUX
inlawrev-2814	293	7	not	not	PART
inlawrev-2814	293	8	take	take	VERB
inlawrev-2814	293	9	title	title	NOUN
inlawrev-2814	293	10	to	to	ADP
inlawrev-2814	293	11	or	or	CCONJ
inlawrev-2814	293	12	become	become	VERB
inlawrev-2814	293	13	the	the	DET
inlawrev-2814	293	14	owner	owner	NOUN
inlawrev-2814	293	15	of	of	ADP
inlawrev-2814	293	16	the	the	DET
inlawrev-2814	293	17	grain	grain	NOUN
inlawrev-2814	293	18	.	.	PUNCT
inlawrev-2814	294	1	state	state	NOUN
inlawrev-2814	294	2	line	line	NOUN
inlawrev-2814	294	3	reported	report	VERB
inlawrev-2814	294	4	all	all	PRON
inlawrev-2814	294	5	of	of	ADP
inlawrev-2814	294	6	the	the	DET
inlawrev-2814	294	7	grain	grain	NOUN
inlawrev-2814	294	8	that	that	PRON
inlawrev-2814	294	9	it	it	PRON
inlawrev-2814	294	10	held	hold	VERB
inlawrev-2814	294	11	(	(	PUNCT
inlawrev-2814	294	12	possessed	possessed	ADJ
inlawrev-2814	294	13	)	)	PUNCT
inlawrev-2814	294	14	on	on	ADP
inlawrev-2814	294	15	its	its	PRON
inlawrev-2814	294	16	business	business	NOUN
inlawrev-2814	294	17	personal	personal	ADJ
inlawrev-2814	294	18	property	property	NOUN
inlawrev-2814	294	19	tax	tax	NOUN
inlawrev-2814	294	20	return	return	NOUN
inlawrev-2814	294	21	,	,	PUNCT
inlawrev-2814	294	22	and	and	CCONJ
inlawrev-2814	294	23	then	then	ADV
inlawrev-2814	294	24	claimed	claim	VERB
inlawrev-2814	294	25	an	an	DET
inlawrev-2814	294	26	exemption	exemption	NOUN
inlawrev-2814	294	27	under	under	ADP
inlawrev-2814	294	28	indiana	indiana	PROPN
inlawrev-2814	294	29	code	code	PROPN
inlawrev-2814	294	30	section	section	NOUN
inlawrev-2814	294	31	6	6	NUM
inlawrev-2814	294	32	-	-	SYM
inlawrev-2814	294	33	1.1	1.1	NUM
inlawrev-2814	294	34	-	-	PUNCT
inlawrev-2814	294	35	10	10	NUM
inlawrev-2814	294	36	-	-	SYM
inlawrev-2814	294	37	29	29	NUM
inlawrev-2814	294	38	for	for	ADP
inlawrev-2814	294	39	the	the	DET
inlawrev-2814	294	40	grain	grain	NOUN
inlawrev-2814	294	41	in	in	ADP
inlawrev-2814	294	42	its	its	PRON
inlawrev-2814	294	43	elevators	elevator	NOUN
inlawrev-2814	294	44	destined	destine	VERB
inlawrev-2814	294	45	for	for	ADP
inlawrev-2814	294	46	out	out	ADV
inlawrev-2814	294	47	-	-	PUNCT
inlawrev-2814	294	48	of	of	ADP
inlawrev-2814	294	49	-	-	PUNCT
inlawrev-2814	294	50	state	state	NOUN
inlawrev-2814	294	51	locations	location	NOUN
inlawrev-2814	294	52	.	.	PUNCT
inlawrev-2814	295	1	the	the	DET
inlawrev-2814	295	2	state	state	PROPN
inlawrev-2814	295	3	tax	tax	NOUN
inlawrev-2814	295	4	board	board	NOUN
inlawrev-2814	295	5	denied	deny	VERB
inlawrev-2814	295	6	state	state	NOUN
inlawrev-2814	295	7	line	line	NOUN
inlawrev-2814	295	8	the	the	DET
inlawrev-2814	295	9	exemption	exemption	NOUN
inlawrev-2814	295	10	because	because	SCONJ
inlawrev-2814	295	11	state	state	NOUN
inlawrev-2814	295	12	line	line	NOUN
inlawrev-2814	295	13	was	be	AUX
inlawrev-2814	295	14	not	not	PART
inlawrev-2814	295	15	the	the	DET
inlawrev-2814	295	16	owner	owner	NOUN
inlawrev-2814	295	17	of	of	ADP
inlawrev-2814	295	18	the	the	DET
inlawrev-2814	295	19	property	property	NOUN
inlawrev-2814	295	20	for	for	ADP
inlawrev-2814	295	21	which	which	PRON
inlawrev-2814	295	22	the	the	DET
inlawrev-2814	295	23	exemption	exemption	NOUN
inlawrev-2814	295	24	was	be	AUX
inlawrev-2814	295	25	sought	seek	VERB
inlawrev-2814	295	26	.	.	PUNCT
inlawrev-2814	295	27	^^	^^	PUNCT
inlawrev-2814	295	28	in	in	ADP
inlawrev-2814	295	29	determining	determine	VERB
inlawrev-2814	295	30	whether	whether	SCONJ
inlawrev-2814	295	31	a	a	DET
inlawrev-2814	295	32	taxpayer	taxpayer	NOUN
inlawrev-2814	295	33	can	can	AUX
inlawrev-2814	295	34	claim	claim	VERB
inlawrev-2814	295	35	an	an	DET
inlawrev-2814	295	36	interstate	interstate	ADJ
inlawrev-2814	295	37	commerce	commerce	NOUN
inlawrev-2814	295	38	exemption	exemption	NOUN
inlawrev-2814	295	39	for	for	ADP
inlawrev-2814	295	40	property	property	NOUN
inlawrev-2814	295	41	it	it	PRON
inlawrev-2814	295	42	does	do	AUX
inlawrev-2814	295	43	not	not	PART
inlawrev-2814	295	44	own	own	VERB
inlawrev-2814	295	45	,	,	PUNCT
inlawrev-2814	295	46	the	the	DET
inlawrev-2814	295	47	tax	tax	NOUN
inlawrev-2814	295	48	court	court	NOUN
inlawrev-2814	295	49	strictly	strictly	ADV
inlawrev-2814	295	50	construed	construe	VERB
inlawrev-2814	295	51	the	the	DET
inlawrev-2814	295	52	language	language	NOUN
inlawrev-2814	295	53	of	of	ADP
inlawrev-2814	295	54	indiana	indiana	PROPN
inlawrev-2814	295	55	code	code	PROPN
inlawrev-2814	295	56	section	section	NOUN
inlawrev-2814	295	57	6	6	NUM
inlawrev-2814	295	58	-	-	SYM
inlawrev-2814	295	59	1.1	1.1	NUM
inlawrev-2814	295	60	-	-	PUNCT
inlawrev-2814	295	61	10	10	NUM
inlawrev-2814	295	62	-	-	SYM
inlawrev-2814	295	63	29	29	NUM
inlawrev-2814	295	64	,	,	PUNCT
inlawrev-2814	295	65	which	which	PRON
inlawrev-2814	295	66	provides	provide	VERB
inlawrev-2814	295	67	:	:	PUNCT
inlawrev-2814	295	68	personal	personal	ADJ
inlawrev-2814	295	69	property	property	NOUN
inlawrev-2814	295	70	owned	own	VERB
inlawrev-2814	295	71	by	by	ADP
inlawrev-2814	295	72	a	a	DET
inlawrev-2814	295	73	manufacturer	manufacturer	NOUN
inlawrev-2814	295	74	or	or	CCONJ
inlawrev-2814	295	75	processor	processor	NOUN
inlawrev-2814	295	76	is	be	AUX
inlawrev-2814	295	77	exempt	exempt	ADJ
inlawrev-2814	295	78	from	from	ADP
inlawrev-2814	295	79	property	property	NOUN
inlawrev-2814	295	80	taxation	taxation	NOUN
inlawrev-2814	295	81	//	//	NOUN
inlawrev-2814	296	1	the	the	DET
inlawrev-2814	296	2	owner	owner	NOUN
inlawrev-2814	296	3	is	be	AUX
inlawrev-2814	296	4	able	able	ADJ
inlawrev-2814	296	5	to	to	PART
inlawrev-2814	296	6	show	show	VERB
inlawrev-2814	296	7	by	by	ADP
inlawrev-2814	296	8	adequate	adequate	ADJ
inlawrev-2814	296	9	records	record	NOUN
inlawrev-2814	296	10	that	that	SCONJ
inlawrev-2814	296	11	the	the	DET
inlawrev-2814	296	12	property	property	NOUN
inlawrev-2814	296	13	is	be	AUX
inlawrev-2814	296	14	stored	store	VERB
inlawrev-2814	296	15	and	and	CCONJ
inlawrev-2814	296	16	remains	remain	VERB
inlawrev-2814	296	17	in	in	ADP
inlawrev-2814	296	18	its	its	PRON
inlawrev-2814	296	19	original	original	ADJ
inlawrev-2814	296	20	package	package	NOUN
inlawrev-2814	296	21	in	in	ADP
inlawrev-2814	296	22	an	an	DET
inlawrev-2814	296	23	in	in	ADP
inlawrev-2814	296	24	-	-	PUNCT
inlawrev-2814	296	25	state	state	NOUN
inlawrev-2814	296	26	warehouse	warehouse	NOUN
inlawrev-2814	296	27	for	for	ADP
inlawrev-2814	296	28	the	the	DET
inlawrev-2814	296	29	purpose	purpose	NOUN
inlawrev-2814	296	30	of	of	ADP
inlawrev-2814	296	31	shipment	shipment	NOUN
inlawrev-2814	296	32	,	,	PUNCT
inlawrev-2814	296	33	without	without	ADP
inlawrev-2814	296	34	further	further	ADJ
inlawrev-2814	296	35	processing	processing	NOUN
inlawrev-2814	296	36	,	,	PUNCT
inlawrev-2814	296	37	to	to	ADP
inlawrev-2814	296	38	an	an	DET
inlawrev-2814	296	39	out	out	ADJ
inlawrev-2814	296	40	-	-	PUNCT
inlawrev-2814	296	41	of	of	ADP
inlawrev-2814	296	42	-	-	PUNCT
inlawrev-2814	296	43	state	state	NOUN
inlawrev-2814	296	44	destination	destination	NOUN
inlawrev-2814	296	45	.	.	PUNCT
inlawrev-2814	296	46	^^	^^	PUNCT
inlawrev-2814	297	1	the	the	DET
inlawrev-2814	297	2	court	court	NOUN
inlawrev-2814	297	3	concluded	conclude	VERB
inlawrev-2814	297	4	that	that	SCONJ
inlawrev-2814	297	5	the	the	DET
inlawrev-2814	297	6	reference	reference	NOUN
inlawrev-2814	297	7	to	to	ADP
inlawrev-2814	297	8	the	the	DET
inlawrev-2814	297	9	term	term	NOUN
inlawrev-2814	297	10	"	"	PUNCT
inlawrev-2814	297	11	owner	owner	NOUN
inlawrev-2814	297	12	"	"	PUNCT
inlawrev-2814	297	13	supports	support	VERB
inlawrev-2814	297	14	the	the	DET
inlawrev-2814	297	15	conclusion	conclusion	NOUN
inlawrev-2814	297	16	that	that	SCONJ
inlawrev-2814	297	17	the	the	DET
inlawrev-2814	297	18	exemption	exemption	NOUN
inlawrev-2814	297	19	should	should	AUX
inlawrev-2814	297	20	only	only	ADV
inlawrev-2814	297	21	be	be	AUX
inlawrev-2814	297	22	available	available	ADJ
inlawrev-2814	297	23	to	to	ADP
inlawrev-2814	297	24	the	the	DET
inlawrev-2814	297	25	owner	owner	NOUN
inlawrev-2814	297	26	of	of	ADP
inlawrev-2814	297	27	property	property	NOUN
inlawrev-2814	297	28	.	.	PUNCT
inlawrev-2814	298	1	thus	thus	ADV
inlawrev-2814	298	2	,	,	PUNCT
inlawrev-2814	298	3	since	since	SCONJ
inlawrev-2814	298	4	state	state	NOUN
inlawrev-2814	298	5	line	line	NOUN
inlawrev-2814	298	6	admitted	admit	VERB
inlawrev-2814	298	7	that	that	SCONJ
inlawrev-2814	298	8	it	it	PRON
inlawrev-2814	298	9	was	be	AUX
inlawrev-2814	298	10	not	not	PART
inlawrev-2814	298	11	the	the	DET
inlawrev-2814	298	12	holder	holder	NOUN
inlawrev-2814	298	13	of	of	ADP
inlawrev-2814	298	14	legal	legal	ADJ
inlawrev-2814	298	15	title	title	NOUN
inlawrev-2814	298	16	to	to	ADP
inlawrev-2814	298	17	the	the	DET
inlawrev-2814	298	18	grain	grain	NOUN
inlawrev-2814	298	19	for	for	ADP
inlawrev-2814	298	20	which	which	PRON
inlawrev-2814	298	21	it	it	PRON
inlawrev-2814	298	22	sought	seek	VERB
inlawrev-2814	298	23	an	an	DET
inlawrev-2814	298	24	exemption	exemption	NOUN
inlawrev-2814	298	25	.	.	PUNCT
inlawrev-2814	299	1	state	state	NOUN
inlawrev-2814	299	2	line	line	NOUN
inlawrev-2814	299	3	could	could	AUX
inlawrev-2814	299	4	not	not	PART
inlawrev-2814	299	5	properly	properly	ADV
inlawrev-2814	299	6	claim	claim	VERB
inlawrev-2814	299	7	the	the	DET
inlawrev-2814	299	8	exemption.^	exemption.^	NOUN
inlawrev-2814	299	9	'	'	PUNCT
inlawrev-2814	299	10	the	the	DET
inlawrev-2814	299	11	tax	tax	NOUN
inlawrev-2814	299	12	court	court	NOUN
inlawrev-2814	299	13	also	also	ADV
inlawrev-2814	299	14	rejected	reject	VERB
inlawrev-2814	299	15	state	state	NOUN
inlawrev-2814	299	16	line	line	NOUN
inlawrev-2814	299	17	's	's	PART
inlawrev-2814	299	18	argument	argument	NOUN
inlawrev-2814	299	19	that	that	SCONJ
inlawrev-2814	299	20	,	,	PUNCT
inlawrev-2814	299	21	since	since	SCONJ
inlawrev-2814	299	22	it	it	PRON
inlawrev-2814	299	23	was	be	AUX
inlawrev-2814	299	24	treated	treat	VERB
inlawrev-2814	299	25	as	as	ADP
inlawrev-2814	299	26	the	the	DET
inlawrev-2814	299	27	owner	owner	NOUN
inlawrev-2814	299	28	of	of	ADP
inlawrev-2814	299	29	grain	grain	NOUN
inlawrev-2814	299	30	for	for	ADP
inlawrev-2814	299	31	purposes	purpose	NOUN
inlawrev-2814	299	32	of	of	ADP
inlawrev-2814	299	33	assessment	assessment	NOUN
inlawrev-2814	299	34	,	,	PUNCT
inlawrev-2814	299	35	it	it	PRON
inlawrev-2814	299	36	should	should	AUX
inlawrev-2814	299	37	be	be	AUX
inlawrev-2814	299	38	given	give	VERB
inlawrev-2814	299	39	the	the	DET
inlawrev-2814	299	40	right	right	NOUN
inlawrev-2814	299	41	of	of	ADP
inlawrev-2814	299	42	the	the	DET
inlawrev-2814	299	43	owner	owner	NOUN
inlawrev-2814	299	44	to	to	PART
inlawrev-2814	299	45	claim	claim	VERB
inlawrev-2814	299	46	the	the	DET
inlawrev-2814	299	47	exemption	exemption	NOUN
inlawrev-2814	299	48	.	.	PUNCT
inlawrev-2814	300	1	^^	^^	PUNCT
inlawrev-2814	300	2	under	under	ADP
inlawrev-2814	300	3	indiana	indiana	PROPN
inlawrev-2814	300	4	code	code	PROPN
inlawrev-2814	300	5	section	section	NOUN
inlawrev-2814	300	6	6	6	NUM
inlawrev-2814	300	7	-	-	PUNCT
inlawrev-2814	300	8	l.l-2	l.l-2	VERB
inlawrev-2814	300	9	-	-	PUNCT
inlawrev-2814	300	10	4(b	4(b	NUM
inlawrev-2814	300	11	)	)	PUNCT
inlawrev-2814	300	12	,	,	PUNCT
inlawrev-2814	300	13	"	"	PUNCT
inlawrev-2814	300	14	the	the	DET
inlawrev-2814	300	15	person	person	NOUN
inlawrev-2814	300	16	holding	hold	VERB
inlawrev-2814	300	17	,	,	PUNCT
inlawrev-2814	300	18	possessing	possess	VERB
inlawrev-2814	300	19	,	,	PUNCT
inlawrev-2814	300	20	controlling	control	VERB
inlawrev-2814	300	21	or	or	CCONJ
inlawrev-2814	300	22	occupying	occupy	VERB
inlawrev-2814	300	23	"	"	PUNCT
inlawrev-2814	300	24	the	the	DET
inlawrev-2814	300	25	property	property	NOUN
inlawrev-2814	300	26	is	be	AUX
inlawrev-2814	300	27	also	also	ADV
inlawrev-2814	300	28	liable	liable	ADJ
inlawrev-2814	300	29	for	for	ADP
inlawrev-2814	300	30	property	property	NOUN
inlawrev-2814	300	31	tax	tax	NOUN
inlawrev-2814	300	32	thereon	thereon	NOUN
inlawrev-2814	300	33	,	,	PUNCT
inlawrev-2814	300	34	unless	unless	SCONJ
inlawrev-2814	300	35	he	he	PRON
inlawrev-2814	300	36	estabhshes	estabhshe	VERB
inlawrev-2814	300	37	that	that	SCONJ
inlawrev-2814	300	38	the	the	DET
inlawrev-2814	300	39	property	property	NOUN
inlawrev-2814	300	40	is	be	AUX
inlawrev-2814	300	41	being	be	AUX
inlawrev-2814	300	42	assessed	assess	VERB
inlawrev-2814	300	43	and	and	CCONJ
inlawrev-2814	300	44	taxed	tax	VERB
inlawrev-2814	300	45	in	in	ADP
inlawrev-2814	300	46	the	the	DET
inlawrev-2814	300	47	name	name	NOUN
inlawrev-2814	300	48	of	of	ADP
inlawrev-2814	300	49	the	the	DET
inlawrev-2814	300	50	owner	owner	NOUN
inlawrev-2814	300	51	,	,	PUNCT
inlawrev-2814	300	52	or	or	CCONJ
inlawrev-2814	300	53	the	the	DET
inlawrev-2814	300	54	owner	owner	NOUN
inlawrev-2814	300	55	is	be	AUX
inlawrev-2814	300	56	liable	liable	ADJ
inlawrev-2814	300	57	for	for	ADP
inlawrev-2814	300	58	the	the	DET
inlawrev-2814	300	59	taxes	taxis	NOUN
inlawrev-2814	300	60	under	under	ADP
inlawrev-2814	300	61	a	a	DET
inlawrev-2814	300	62	contract	contract	NOUN
inlawrev-2814	300	63	with	with	ADP
inlawrev-2814	300	64	that	that	DET
inlawrev-2814	300	65	person	person	NOUN
inlawrev-2814	300	66	.	.	PUNCT
inlawrev-2814	301	1	"	"	PUNCT
inlawrev-2814	301	2	^^	^^	PUNCT
inlawrev-2814	301	3	state	state	NOUN
inlawrev-2814	301	4	line	line	NOUN
inlawrev-2814	301	5	was	be	AUX
inlawrev-2814	301	6	assessed	assess	VERB
inlawrev-2814	301	7	tax	tax	NOUN
inlawrev-2814	301	8	on	on	ADP
inlawrev-2814	301	9	the	the	DET
inlawrev-2814	301	10	grain	grain	NOUN
inlawrev-2814	301	11	it	it	PRON
inlawrev-2814	301	12	held	hold	VERB
inlawrev-2814	301	13	for	for	ADP
inlawrev-2814	301	14	others	other	NOUN
inlawrev-2814	301	15	under	under	ADP
inlawrev-2814	301	16	indiana	indiana	PROPN
inlawrev-2814	301	17	code	code	PROPN
inlawrev-2814	301	18	section	section	NOUN
inlawrev-2814	301	19	6	6	NUM
inlawrev-2814	301	20	-	-	PUNCT
inlawrev-2814	301	21	l.l-2	l.l-2	VERB
inlawrev-2814	301	22	-	-	NOUN
inlawrev-2814	301	23	4(b	4(b	NUM
inlawrev-2814	301	24	)	)	PUNCT
inlawrev-2814	301	25	.	.	PUNCT
inlawrev-2814	302	1	the	the	DET
inlawrev-2814	302	2	court	court	NOUN
inlawrev-2814	302	3	concluded	conclude	VERB
inlawrev-2814	302	4	that	that	SCONJ
inlawrev-2814	302	5	state	state	NOUN
inlawrev-2814	302	6	line	line	NOUN
inlawrev-2814	302	7	's	's	PART
inlawrev-2814	302	8	assessment	assessment	NOUN
inlawrev-2814	302	9	under	under	ADP
inlawrev-2814	302	10	indiana	indiana	PROPN
inlawrev-2814	302	11	code	code	PROPN
inlawrev-2814	302	12	section	section	NOUN
inlawrev-2814	302	13	6	6	NUM
inlawrev-2814	302	14	-	-	PUNCT
inlawrev-2814	302	15	l.l-2	l.l-2	VERB
inlawrev-2814	302	16	-	-	PUNCT
inlawrev-2814	302	17	4(b	4(b	NUM
inlawrev-2814	302	18	)	)	PUNCT
inlawrev-2814	302	19	was	be	AUX
inlawrev-2814	302	20	not	not	PART
inlawrev-2814	302	21	based	base	VERB
inlawrev-2814	302	22	upon	upon	SCONJ
inlawrev-2814	302	23	ownership	ownership	NOUN
inlawrev-2814	302	24	,	,	PUNCT
inlawrev-2814	302	25	but	but	CCONJ
inlawrev-2814	302	26	instead	instead	ADV
inlawrev-2814	302	27	was	be	AUX
inlawrev-2814	302	28	based	base	VERB
inlawrev-2814	302	29	upon	upon	SCONJ
inlawrev-2814	302	30	the	the	DET
inlawrev-2814	302	31	fact	fact	NOUN
inlawrev-2814	302	32	that	that	SCONJ
inlawrev-2814	302	33	state	state	NOUN
inlawrev-2814	302	34	line	line	NOUN
inlawrev-2814	302	35	was	be	AUX
inlawrev-2814	302	36	a	a	DET
inlawrev-2814	302	37	possessor	possessor	NOUN
inlawrev-2814	302	38	who	who	PRON
inlawrev-2814	302	39	had	have	AUX
inlawrev-2814	302	40	not	not	PART
inlawrev-2814	302	41	estabhshed	estabhshe	VERB
inlawrev-2814	302	42	that	that	SCONJ
inlawrev-2814	302	43	the	the	DET
inlawrev-2814	302	44	property	property	NOUN
inlawrev-2814	302	45	was	be	AUX
inlawrev-2814	302	46	assessed	assess	VERB
inlawrev-2814	302	47	and	and	CCONJ
inlawrev-2814	302	48	taxed	tax	VERB
inlawrev-2814	302	49	in	in	ADP
inlawrev-2814	302	50	the	the	DET
inlawrev-2814	302	51	name	name	NOUN
inlawrev-2814	302	52	of	of	ADP
inlawrev-2814	302	53	the	the	DET
inlawrev-2814	302	54	owner	owner	NOUN
inlawrev-2814	302	55	.	.	PUNCT
inlawrev-2814	303	1	in	in	ADP
inlawrev-2814	303	2	short	short	ADJ
inlawrev-2814	303	3	,	,	PUNCT
inlawrev-2814	303	4	the	the	DET
inlawrev-2814	303	5	court	court	NOUN
inlawrev-2814	303	6	held	hold	VERB
inlawrev-2814	303	7	that	that	PRON
inlawrev-2814	303	8	.	.	PUNCT
inlawrev-2814	304	1	68	68	NUM
inlawrev-2814	304	2	.	.	NOUN
inlawrev-2814	304	3	528	528	NUM
inlawrev-2814	304	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	304	5	501	501	NUM
inlawrev-2814	304	6	(	(	PUNCT
inlawrev-2814	304	7	ind	ind	NOUN
inlawrev-2814	304	8	.	.	PUNCT
inlawrev-2814	305	1	t.c	t.c	PROPN
inlawrev-2814	305	2	.	.	PROPN
inlawrev-2814	305	3	1988	1988	NUM
inlawrev-2814	305	4	)	)	PUNCT
inlawrev-2814	305	5	.	.	PUNCT
inlawrev-2814	306	1	69	69	NUM
inlawrev-2814	306	2	.	.	PUNCT
inlawrev-2814	307	1	i	i	PRON
inlawrev-2814	307	2	d.	d.	PROPN
inlawrev-2814	307	3	at	at	ADP
inlawrev-2814	307	4	502	502	NUM
inlawrev-2814	307	5	.	.	PUNCT
inlawrev-2814	308	1	70	70	NUM
inlawrev-2814	308	2	.	.	PUNCT
inlawrev-2814	309	1	i	i	PRON
inlawrev-2814	309	2	d.	d.	PROPN
inlawrev-2814	309	3	(	(	PUNCT
inlawrev-2814	309	4	quoting	quote	VERB
inlawrev-2814	309	5	ind	ind	PROPN
inlawrev-2814	309	6	.	.	PUNCT
inlawrev-2814	310	1	code	code	PROPN
inlawrev-2814	310	2	§	§	PROPN
inlawrev-2814	310	3	6	6	NUM
inlawrev-2814	310	4	-	-	SYM
inlawrev-2814	310	5	1.1	1.1	NUM
inlawrev-2814	310	6	-	-	PUNCT
inlawrev-2814	310	7	10	10	NUM
inlawrev-2814	310	8	-	-	SYM
inlawrev-2814	310	9	29	29	NUM
inlawrev-2814	310	10	(	(	PUNCT
inlawrev-2814	310	11	1988	1988	NUM
inlawrev-2814	310	12	)	)	PUNCT
inlawrev-2814	310	13	)	)	PUNCT
inlawrev-2814	311	1	(	(	PUNCT
inlawrev-2814	311	2	emphasis	emphasis	NOUN
inlawrev-2814	311	3	supplied	supply	VERB
inlawrev-2814	311	4	by	by	ADP
inlawrev-2814	311	5	court	court	NOUN
inlawrev-2814	311	6	)	)	PUNCT
inlawrev-2814	311	7	.	.	PUNCT
inlawrev-2814	312	1	71	71	NUM
inlawrev-2814	312	2	.	.	SYM
inlawrev-2814	312	3	528	528	NUM
inlawrev-2814	312	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	312	5	at	at	ADP
inlawrev-2814	312	6	502	502	NUM
inlawrev-2814	312	7	.	.	PUNCT
inlawrev-2814	313	1	72	72	NUM
inlawrev-2814	313	2	.	.	PUNCT
inlawrev-2814	314	1	i	i	PRON
inlawrev-2814	314	2	d.	d.	PROPN
inlawrev-2814	314	3	under	under	ADP
inlawrev-2814	314	4	indiana	indiana	PROPN
inlawrev-2814	314	5	code	code	PROPN
inlawrev-2814	314	6	section	section	NOUN
inlawrev-2814	314	7	6	6	NUM
inlawrev-2814	314	8	-	-	PUNCT
inlawrev-2814	314	9	l.l-2	l.l-2	NOUN
inlawrev-2814	314	10	-	-	NOUN
inlawrev-2814	314	11	4(a	4(a	NUM
inlawrev-2814	314	12	)	)	PUNCT
inlawrev-2814	314	13	,	,	PUNCT
inlawrev-2814	314	14	the	the	DET
inlawrev-2814	314	15	owner	owner	NOUN
inlawrev-2814	314	16	of	of	ADP
inlawrev-2814	314	17	property	property	NOUN
inlawrev-2814	314	18	is	be	AUX
inlawrev-2814	314	19	liable	liable	ADJ
inlawrev-2814	314	20	for	for	ADP
inlawrev-2814	314	21	property	property	NOUN
inlawrev-2814	314	22	taxes	taxis	NOUN
inlawrev-2814	314	23	due	due	ADJ
inlawrev-2814	314	24	thereon	thereon	NOUN
inlawrev-2814	314	25	.	.	PUNCT
inlawrev-2814	315	1	73	73	NUM
inlawrev-2814	315	2	.	.	PUNCT
inlawrev-2814	316	1	ind	ind	PROPN
inlawrev-2814	316	2	.	.	PUNCT
inlawrev-2814	317	1	code	code	PROPN
inlawrev-2814	317	2	§	§	PROPN
inlawrev-2814	317	3	6	6	NUM
inlawrev-2814	317	4	-	-	SYM
inlawrev-2814	317	5	1	1	NUM
inlawrev-2814	317	6	-	-	SYM
inlawrev-2814	317	7	1	1	NUM
inlawrev-2814	317	8	.	.	NOUN
inlawrev-2814	317	9	2	2	NUM
inlawrev-2814	317	10	-	-	SYM
inlawrev-2814	317	11	4(b	4(b	NUM
inlawrev-2814	317	12	)	)	PUNCT
inlawrev-2814	317	13	(	(	PUNCT
inlawrev-2814	317	14	1988	1988	NUM
inlawrev-2814	317	15	)	)	PUNCT
inlawrev-2814	317	16	.	.	PUNCT
inlawrev-2814	318	1	1988	1988	NUM
inlawrev-2814	318	2	]	]	PUNCT
inlawrev-2814	318	3	taxation	taxation	NOUN
inlawrev-2814	318	4	431	431	NUM
inlawrev-2814	318	5	while	while	SCONJ
inlawrev-2814	318	6	an	an	DET
inlawrev-2814	318	7	owner	owner	NOUN
inlawrev-2814	318	8	or	or	CCONJ
inlawrev-2814	318	9	the	the	DET
inlawrev-2814	318	10	possessor	possessor	NOUN
inlawrev-2814	318	11	of	of	ADP
inlawrev-2814	318	12	inventory	inventory	NOUN
inlawrev-2814	318	13	may	may	AUX
inlawrev-2814	318	14	have	have	VERB
inlawrev-2814	318	15	a	a	DET
inlawrev-2814	318	16	personal	personal	ADJ
inlawrev-2814	318	17	property	property	NOUN
inlawrev-2814	318	18	tax	tax	NOUN
inlawrev-2814	318	19	liability	liability	NOUN
inlawrev-2814	318	20	on	on	ADP
inlawrev-2814	318	21	that	that	DET
inlawrev-2814	318	22	inventory	inventory	NOUN
inlawrev-2814	318	23	,	,	PUNCT
inlawrev-2814	318	24	only	only	ADV
inlawrev-2814	318	25	the	the	DET
inlawrev-2814	318	26	owner	owner	NOUN
inlawrev-2814	318	27	is	be	AUX
inlawrev-2814	318	28	entitled	entitle	VERB
inlawrev-2814	318	29	to	to	PART
inlawrev-2814	318	30	claim	claim	VERB
inlawrev-2814	318	31	the	the	DET
inlawrev-2814	318	32	interstate	interstate	ADJ
inlawrev-2814	318	33	commerce	commerce	NOUN
inlawrev-2814	318	34	exemptions	exemption	NOUN
inlawrev-2814	318	35	available	available	ADJ
inlawrev-2814	318	36	for	for	ADP
inlawrev-2814	318	37	that	that	DET
inlawrev-2814	318	38	inventory	inventory	NOUN
inlawrev-2814	318	39	.	.	PUNCT
inlawrev-2814	319	1	^"^	^"^	PROPN
inlawrev-2814	319	2	although	although	SCONJ
inlawrev-2814	319	3	the	the	DET
inlawrev-2814	319	4	state	state	NOUN
inlawrev-2814	319	5	line	line	NOUN
inlawrev-2814	319	6	decision	decision	NOUN
inlawrev-2814	319	7	expressly	expressly	ADV
inlawrev-2814	319	8	addressed	address	VERB
inlawrev-2814	319	9	only	only	ADV
inlawrev-2814	319	10	the	the	DET
inlawrev-2814	319	11	exemption	exemption	NOUN
inlawrev-2814	319	12	granted	grant	VERB
inlawrev-2814	319	13	to	to	ADP
inlawrev-2814	319	14	manufacturers	manufacturer	NOUN
inlawrev-2814	319	15	and	and	CCONJ
inlawrev-2814	319	16	processors	processor	NOUN
inlawrev-2814	319	17	under	under	ADP
inlawrev-2814	319	18	indiana	indiana	PROPN
inlawrev-2814	319	19	code	code	PROPN
inlawrev-2814	319	20	section	section	NOUN
inlawrev-2814	319	21	6	6	NUM
inlawrev-2814	319	22	-	-	SYM
inlawrev-2814	319	23	1.1	1.1	NUM
inlawrev-2814	319	24	-	-	PUNCT
inlawrev-2814	319	25	10	10	NUM
inlawrev-2814	319	26	-	-	SYM
inlawrev-2814	319	27	29	29	NUM
inlawrev-2814	319	28	,	,	PUNCT
inlawrev-2814	319	29	arguably	arguably	ADV
inlawrev-2814	319	30	its	its	PRON
inlawrev-2814	319	31	holding	holding	NOUN
inlawrev-2814	319	32	is	be	AUX
inlawrev-2814	319	33	equally	equally	ADV
inlawrev-2814	319	34	apphcable	apphcable	ADJ
inlawrev-2814	319	35	to	to	ADP
inlawrev-2814	319	36	the	the	DET
inlawrev-2814	319	37	interstate	interstate	ADJ
inlawrev-2814	319	38	commerce	commerce	NOUN
inlawrev-2814	319	39	exemptions	exemption	NOUN
inlawrev-2814	319	40	provided	provide	VERB
inlawrev-2814	319	41	by	by	ADP
inlawrev-2814	319	42	indiana	indiana	PROPN
inlawrev-2814	319	43	code	code	PROPN
inlawrev-2814	319	44	sections	section	NOUN
inlawrev-2814	319	45	61.1	61.1	NUM
inlawrev-2814	319	46	-	-	SYM
inlawrev-2814	319	47	10	10	NUM
inlawrev-2814	319	48	-	-	SYM
inlawrev-2814	319	49	29.3	29.3	NUM
inlawrev-2814	319	50	,	,	PUNCT
inlawrev-2814	319	51	6	6	NUM
inlawrev-2814	319	52	-	-	PUNCT
inlawrev-2814	319	53	l.l-10	l.l-10	NUM
inlawrev-2814	319	54	-	-	PUNCT
inlawrev-2814	319	55	30(a	30(a	NUM
inlawrev-2814	319	56	)	)	PUNCT
inlawrev-2814	319	57	and	and	CCONJ
inlawrev-2814	319	58	6	6	NUM
inlawrev-2814	319	59	-	-	PUNCT
inlawrev-2814	319	60	l.l-10	l.l-10	NUM
inlawrev-2814	319	61	-	-	NOUN
inlawrev-2814	319	62	30(c).^5	30(c).^5	NOUN
inlawrev-2814	319	63	all	all	PRON
inlawrev-2814	319	64	of	of	ADP
inlawrev-2814	319	65	these	these	DET
inlawrev-2814	319	66	exemption	exemption	NOUN
inlawrev-2814	319	67	provisions	provision	NOUN
inlawrev-2814	319	68	similarly	similarly	ADV
inlawrev-2814	319	69	contain	contain	VERB
inlawrev-2814	319	70	the	the	DET
inlawrev-2814	319	71	operative	operative	ADJ
inlawrev-2814	319	72	words	word	NOUN
inlawrev-2814	319	73	"	"	PUNCT
inlawrev-2814	319	74	if	if	SCONJ
inlawrev-2814	319	75	the	the	DET
inlawrev-2814	319	76	owner	owner	NOUN
inlawrev-2814	319	77	is	be	AUX
inlawrev-2814	319	78	able	able	ADJ
inlawrev-2814	319	79	to	to	PART
inlawrev-2814	319	80	show	show	VERB
inlawrev-2814	319	81	by	by	ADP
inlawrev-2814	319	82	adequate	adequate	ADJ
inlawrev-2814	319	83	records	record	NOUN
inlawrev-2814	319	84	,	,	PUNCT
inlawrev-2814	319	85	"	"	PUNCT
inlawrev-2814	319	86	which	which	PRON
inlawrev-2814	319	87	the	the	DET
inlawrev-2814	319	88	tax	tax	NOUN
inlawrev-2814	319	89	court	court	NOUN
inlawrev-2814	319	90	has	have	AUX
inlawrev-2814	319	91	interpreted	interpret	VERB
inlawrev-2814	319	92	to	to	PART
inlawrev-2814	319	93	mean	mean	VERB
inlawrev-2814	319	94	two	two	NUM
inlawrev-2814	319	95	things	thing	NOUN
inlawrev-2814	319	96	:	:	PUNCT
inlawrev-2814	319	97	(	(	PUNCT
inlawrev-2814	319	98	1	1	X
inlawrev-2814	319	99	)	)	PUNCT
inlawrev-2814	319	100	that	that	SCONJ
inlawrev-2814	319	101	the	the	DET
inlawrev-2814	319	102	owner	owner	NOUN
inlawrev-2814	319	103	has	have	VERB
inlawrev-2814	319	104	to	to	PART
inlawrev-2814	319	105	prove	prove	VERB
inlawrev-2814	319	106	that	that	SCONJ
inlawrev-2814	319	107	the	the	DET
inlawrev-2814	319	108	goods	good	NOUN
inlawrev-2814	319	109	quahfy	quahfy	VERB
inlawrev-2814	319	110	for	for	ADP
inlawrev-2814	319	111	the	the	DET
inlawrev-2814	319	112	exemption	exemption	NOUN
inlawrev-2814	319	113	,	,	PUNCT
inlawrev-2814	319	114	and	and	CCONJ
inlawrev-2814	319	115	(	(	PUNCT
inlawrev-2814	319	116	2	2	X
inlawrev-2814	319	117	)	)	PUNCT
inlawrev-2814	319	118	that	that	SCONJ
inlawrev-2814	319	119	the	the	DET
inlawrev-2814	319	120	availability	availability	NOUN
inlawrev-2814	319	121	of	of	ADP
inlawrev-2814	319	122	the	the	DET
inlawrev-2814	319	123	exemption	exemption	NOUN
inlawrev-2814	319	124	is	be	AUX
inlawrev-2814	319	125	limited	limit	VERB
inlawrev-2814	319	126	to	to	ADP
inlawrev-2814	319	127	the	the	DET
inlawrev-2814	319	128	ownery	ownery	NOUN
inlawrev-2814	319	129	notwithstanding	notwithstanding	ADP
inlawrev-2814	319	130	that	that	SCONJ
inlawrev-2814	319	131	someone	someone	PRON
inlawrev-2814	319	132	other	other	ADJ
inlawrev-2814	319	133	than	than	ADP
inlawrev-2814	319	134	the	the	DET
inlawrev-2814	319	135	owner	owner	NOUN
inlawrev-2814	319	136	,	,	PUNCT
inlawrev-2814	319	137	such	such	ADJ
inlawrev-2814	319	138	as	as	ADP
inlawrev-2814	319	139	the	the	DET
inlawrev-2814	319	140	possessor	possessor	NOUN
inlawrev-2814	319	141	,	,	PUNCT
inlawrev-2814	319	142	statutorily	statutorily	ADV
inlawrev-2814	319	143	bears	bear	VERB
inlawrev-2814	319	144	the	the	DET
inlawrev-2814	319	145	property	property	NOUN
inlawrev-2814	319	146	tax	tax	NOUN
inlawrev-2814	319	147	liability	liability	NOUN
inlawrev-2814	319	148	on	on	ADP
inlawrev-2814	319	149	the	the	DET
inlawrev-2814	319	150	inventory	inventory	NOUN
inlawrev-2814	319	151	.	.	PUNCT
inlawrev-2814	320	1	^^	^^	PROPN
inlawrev-2814	321	1	74	74	NUM
inlawrev-2814	321	2	.	.	SYM
inlawrev-2814	321	3	528	528	NUM
inlawrev-2814	321	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	321	5	at	at	ADP
inlawrev-2814	321	6	502	502	NUM
inlawrev-2814	321	7	-	-	SYM
inlawrev-2814	321	8	03	03	NUM
inlawrev-2814	321	9	.	.	PUNCT
inlawrev-2814	322	1	75	75	NUM
inlawrev-2814	322	2	.	.	PUNCT
inlawrev-2814	323	1	respectively	respectively	ADV
inlawrev-2814	323	2	,	,	PUNCT
inlawrev-2814	323	3	these	these	DET
inlawrev-2814	323	4	sections	section	NOUN
inlawrev-2814	323	5	provide	provide	VERB
inlawrev-2814	323	6	in	in	ADP
inlawrev-2814	323	7	pertinent	pertinent	ADJ
inlawrev-2814	323	8	part	part	NOUN
inlawrev-2814	323	9	:	:	PUNCT
inlawrev-2814	323	10	personal	personal	ADJ
inlawrev-2814	323	11	property	property	NOUN
inlawrev-2814	323	12	shipped	ship	VERB
inlawrev-2814	323	13	into	into	ADP
inlawrev-2814	323	14	indiana	indiana	PROPN
inlawrev-2814	323	15	is	be	AUX
inlawrev-2814	323	16	exempt	exempt	ADJ
inlawrev-2814	323	17	from	from	ADP
inlawrev-2814	323	18	property	property	NOUN
inlawrev-2814	323	19	taxation	taxation	NOUN
inlawrev-2814	323	20	if	if	SCONJ
inlawrev-2814	323	21	the	the	DET
inlawrev-2814	323	22	owner	owner	NOUN
inlawrev-2814	323	23	is	be	AUX
inlawrev-2814	323	24	able	able	ADJ
inlawrev-2814	323	25	to	to	PART
inlawrev-2814	323	26	show	show	VERB
inlawrev-2814	323	27	by	by	ADP
inlawrev-2814	323	28	adequate	adequate	ADJ
inlawrev-2814	323	29	records	record	NOUN
inlawrev-2814	323	30	that	that	SCONJ
inlawrev-2814	323	31	the	the	DET
inlawrev-2814	323	32	property	property	NOUN
inlawrev-2814	323	33	:	:	PUNCT
inlawrev-2814	323	34	(	(	PUNCT
inlawrev-2814	323	35	1	1	X
inlawrev-2814	323	36	)	)	PUNCT
inlawrev-2814	323	37	is	be	AUX
inlawrev-2814	323	38	stored	store	VERB
inlawrev-2814	323	39	in	in	ADP
inlawrev-2814	323	40	an	an	DET
inlawrev-2814	323	41	instate	instate	ADJ
inlawrev-2814	323	42	warehouse	warehouse	NOUN
inlawrev-2814	323	43	for	for	ADP
inlawrev-2814	323	44	the	the	DET
inlawrev-2814	323	45	purpose	purpose	NOUN
inlawrev-2814	323	46	of	of	ADP
inlawrev-2814	323	47	transshipment	transshipment	NOUN
inlawrev-2814	323	48	to	to	ADP
inlawrev-2814	323	49	an	an	DET
inlawrev-2814	323	50	out	out	ADJ
inlawrev-2814	323	51	-	-	PUNCT
inlawrev-2814	323	52	of	of	ADP
inlawrev-2814	323	53	-	-	PUNCT
inlawrev-2814	323	54	state	state	NOUN
inlawrev-2814	323	55	destination	destination	NOUN
inlawrev-2814	323	56	;	;	PUNCT
inlawrev-2814	323	57	and	and	CCONJ
inlawrev-2814	323	58	(	(	PUNCT
inlawrev-2814	323	59	2	2	X
inlawrev-2814	323	60	)	)	PUNCT
inlawrev-2814	323	61	is	be	AUX
inlawrev-2814	323	62	ready	ready	ADJ
inlawrev-2814	323	63	for	for	ADP
inlawrev-2814	323	64	transshipment	transshipment	NOUN
inlawrev-2814	323	65	without	without	ADP
inlawrev-2814	323	66	additional	additional	ADJ
inlawrev-2814	323	67	manufacturing	manufacturing	NOUN
inlawrev-2814	323	68	or	or	CCONJ
inlawrev-2814	323	69	processing	processing	NOUN
inlawrev-2814	323	70	,	,	PUNCT
inlawrev-2814	323	71	except	except	SCONJ
inlawrev-2814	323	72	repackaging	repackage	VERB
inlawrev-2814	323	73	.	.	PUNCT
inlawrev-2814	324	1	ind	ind	PROPN
inlawrev-2814	324	2	.	.	PUNCT
inlawrev-2814	325	1	code	code	PROPN
inlawrev-2814	325	2	§	§	PROPN
inlawrev-2814	325	3	6	6	NUM
inlawrev-2814	325	4	-	-	SYM
inlawrev-2814	325	5	1.1	1.1	NUM
inlawrev-2814	325	6	-	-	PUNCT
inlawrev-2814	325	7	10	10	NUM
inlawrev-2814	325	8	-	-	SYM
inlawrev-2814	325	9	29.3	29.3	NUM
inlawrev-2814	325	10	(	(	PUNCT
inlawrev-2814	325	11	1988	1988	NUM
inlawrev-2814	325	12	)	)	PUNCT
inlawrev-2814	325	13	(	(	PUNCT
inlawrev-2814	325	14	emphasis	emphasis	NOUN
inlawrev-2814	325	15	added	add	VERB
inlawrev-2814	325	16	)	)	PUNCT
inlawrev-2814	325	17	.	.	PUNCT
inlawrev-2814	326	1	(	(	PUNCT
inlawrev-2814	326	2	a	a	X
inlawrev-2814	326	3	)	)	PUNCT
inlawrev-2814	326	4	subject	subject	NOUN
inlawrev-2814	326	5	to	to	ADP
inlawrev-2814	326	6	the	the	DET
inlawrev-2814	326	7	limitation	limitation	NOUN
inlawrev-2814	326	8	contained	contain	VERB
inlawrev-2814	326	9	in	in	ADP
inlawrev-2814	326	10	subsection	subsection	NOUN
inlawrev-2814	326	11	(	(	PUNCT
inlawrev-2814	326	12	d	d	NOUN
inlawrev-2814	326	13	)	)	PUNCT
inlawrev-2814	326	14	of	of	ADP
inlawrev-2814	326	15	this	this	DET
inlawrev-2814	326	16	section	section	NOUN
inlawrev-2814	326	17	,	,	PUNCT
inlawrev-2814	326	18	personal	personal	ADJ
inlawrev-2814	326	19	property	property	NOUN
inlawrev-2814	326	20	is	be	AUX
inlawrev-2814	326	21	exempt	exempt	ADJ
inlawrev-2814	326	22	from	from	ADP
inlawrev-2814	326	23	taxation	taxation	NOUN
inlawrev-2814	326	24	if	if	SCONJ
inlawrev-2814	326	25	:	:	PUNCT
inlawrev-2814	326	26	(	(	PUNCT
inlawrev-2814	326	27	1	1	X
inlawrev-2814	326	28	)	)	PUNCT
inlawrev-2814	326	29	the	the	DET
inlawrev-2814	326	30	property	property	NOUN
inlawrev-2814	326	31	is	be	AUX
inlawrev-2814	326	32	owned	own	VERB
inlawrev-2814	326	33	by	by	ADP
inlawrev-2814	326	34	a	a	DET
inlawrev-2814	326	35	nonresident	nonresident	NOUN
inlawrev-2814	326	36	of	of	ADP
inlawrev-2814	326	37	this	this	DET
inlawrev-2814	326	38	state	state	NOUN
inlawrev-2814	326	39	;	;	PUNCT
inlawrev-2814	326	40	(	(	PUNCT
inlawrev-2814	326	41	2	2	X
inlawrev-2814	326	42	)	)	PUNCT
inlawrev-2814	326	43	the	the	DET
inlawrev-2814	326	44	owner	owner	NOUN
inlawrev-2814	326	45	is	be	AUX
inlawrev-2814	326	46	able	able	ADJ
inlawrev-2814	326	47	to	to	PART
inlawrev-2814	326	48	show	show	VERB
inlawrev-2814	326	49	by	by	ADP
inlawrev-2814	326	50	adequate	adequate	ADJ
inlawrev-2814	326	51	records	record	NOUN
inlawrev-2814	326	52	that	that	SCONJ
inlawrev-2814	326	53	the	the	DET
inlawrev-2814	326	54	property	property	NOUN
inlawrev-2814	326	55	has	have	AUX
inlawrev-2814	326	56	been	be	AUX
inlawrev-2814	326	57	shipped	ship	VERB
inlawrev-2814	326	58	into	into	ADP
inlawrev-2814	326	59	this	this	DET
inlawrev-2814	326	60	state	state	NOUN
inlawrev-2814	326	61	and	and	CCONJ
inlawrev-2814	326	62	placed	place	VERB
inlawrev-2814	326	63	in	in	ADP
inlawrev-2814	326	64	its	its	PRON
inlawrev-2814	326	65	original	original	ADJ
inlawrev-2814	326	66	package	package	NOUN
inlawrev-2814	326	67	in	in	ADP
inlawrev-2814	326	68	a	a	DET
inlawrev-2814	326	69	public	public	ADJ
inlawrev-2814	326	70	or	or	CCONJ
inlawrev-2814	326	71	private	private	ADJ
inlawrev-2814	326	72	warehouse	warehouse	NOUN
inlawrev-2814	326	73	for	for	ADP
inlawrev-2814	326	74	the	the	DET
inlawrev-2814	326	75	purpose	purpose	NOUN
inlawrev-2814	326	76	of	of	ADP
inlawrev-2814	326	77	transshipment	transshipment	NOUN
inlawrev-2814	326	78	to	to	ADP
inlawrev-2814	326	79	an	an	DET
inlawrev-2814	326	80	out	out	ADJ
inlawrev-2814	326	81	-	-	PUNCT
inlawrev-2814	326	82	of	of	ADP
inlawrev-2814	326	83	-	-	PUNCT
inlawrev-2814	326	84	state	state	NOUN
inlawrev-2814	326	85	destination	destination	NOUN
inlawrev-2814	326	86	;	;	PUNCT
inlawrev-2814	326	87	and	and	CCONJ
inlawrev-2814	326	88	(	(	PUNCT
inlawrev-2814	326	89	3	3	X
inlawrev-2814	326	90	)	)	PUNCT
inlawrev-2814	326	91	the	the	DET
inlawrev-2814	326	92	property	property	NOUN
inlawrev-2814	326	93	remains	remain	VERB
inlawrev-2814	326	94	in	in	ADP
inlawrev-2814	326	95	its	its	PRON
inlawrev-2814	326	96	original	original	ADJ
inlawrev-2814	326	97	package	package	NOUN
inlawrev-2814	326	98	and	and	CCONJ
inlawrev-2814	326	99	in	in	ADP
inlawrev-2814	326	100	the	the	DET
inlawrev-2814	326	101	pubhc	pubhc	NOUN
inlawrev-2814	326	102	or	or	CCONJ
inlawrev-2814	326	103	private	private	ADJ
inlawrev-2814	326	104	warehouse	warehouse	NOUN
inlawrev-2814	326	105	.	.	PUNCT
inlawrev-2814	327	1	i	i	PRON
inlawrev-2814	327	2	d.	d.	PROPN
inlawrev-2814	327	3	§	§	PROPN
inlawrev-2814	327	4	6	6	NUM
inlawrev-2814	327	5	-	-	PUNCT
inlawrev-2814	327	6	l.l-10	l.l-10	NUM
inlawrev-2814	327	7	-	-	PUNCT
inlawrev-2814	327	8	30(a	30(a	NUM
inlawrev-2814	327	9	)	)	PUNCT
inlawrev-2814	327	10	(	(	PUNCT
inlawrev-2814	327	11	emphasis	emphasis	NOUN
inlawrev-2814	327	12	added	add	VERB
inlawrev-2814	327	13	)	)	PUNCT
inlawrev-2814	327	14	.	.	PUNCT
inlawrev-2814	328	1	(	(	PUNCT
inlawrev-2814	328	2	c	c	X
inlawrev-2814	328	3	)	)	PUNCT
inlawrev-2814	328	4	subject	subject	NOUN
inlawrev-2814	328	5	to	to	ADP
inlawrev-2814	328	6	the	the	DET
inlawrev-2814	328	7	limitation	limitation	NOUN
inlawrev-2814	328	8	contained	contain	VERB
inlawrev-2814	328	9	in	in	ADP
inlawrev-2814	328	10	subsection	subsection	NOUN
inlawrev-2814	328	11	(	(	PUNCT
inlawrev-2814	328	12	d	d	NOUN
inlawrev-2814	328	13	)	)	PUNCT
inlawrev-2814	328	14	of	of	ADP
inlawrev-2814	328	15	this	this	DET
inlawrev-2814	328	16	section	section	NOUN
inlawrev-2814	328	17	,	,	PUNCT
inlawrev-2814	328	18	personal	personal	ADJ
inlawrev-2814	328	19	property	property	NOUN
inlawrev-2814	328	20	is	be	AUX
inlawrev-2814	328	21	exempt	exempt	ADJ
inlawrev-2814	328	22	from	from	ADP
inlawrev-2814	328	23	property	property	NOUN
inlawrev-2814	328	24	taxation	taxation	NOUN
inlawrev-2814	328	25	if	if	SCONJ
inlawrev-2814	328	26	:	:	PUNCT
inlawrev-2814	328	27	(	(	PUNCT
inlawrev-2814	328	28	1	1	X
inlawrev-2814	328	29	)	)	PUNCT
inlawrev-2814	328	30	the	the	DET
inlawrev-2814	328	31	property	property	NOUN
inlawrev-2814	328	32	has	have	AUX
inlawrev-2814	328	33	been	be	AUX
inlawrev-2814	328	34	placed	place	VERB
inlawrev-2814	328	35	in	in	ADP
inlawrev-2814	328	36	its	its	PRON
inlawrev-2814	328	37	original	original	ADJ
inlawrev-2814	328	38	package	package	NOUN
inlawrev-2814	328	39	in	in	ADP
inlawrev-2814	328	40	a	a	DET
inlawrev-2814	328	41	public	public	ADJ
inlawrev-2814	328	42	warehouse	warehouse	NOUN
inlawrev-2814	328	43	;	;	PUNCT
inlawrev-2814	328	44	(	(	PUNCT
inlawrev-2814	328	45	2	2	X
inlawrev-2814	328	46	)	)	PUNCT
inlawrev-2814	328	47	the	the	DET
inlawrev-2814	328	48	property	property	NOUN
inlawrev-2814	328	49	was	be	AUX
inlawrev-2814	328	50	transported	transport	VERB
inlawrev-2814	328	51	to	to	ADP
inlawrev-2814	328	52	that	that	DET
inlawrev-2814	328	53	public	public	ADJ
inlawrev-2814	328	54	warehouse	warehouse	NOUN
inlawrev-2814	328	55	by	by	ADP
inlawrev-2814	328	56	a	a	DET
inlawrev-2814	328	57	common	common	ADJ
inlawrev-2814	328	58	,	,	PUNCT
inlawrev-2814	328	59	contract	contract	NOUN
inlawrev-2814	328	60	,	,	PUNCT
inlawrev-2814	328	61	or	or	CCONJ
inlawrev-2814	328	62	private	private	ADJ
inlawrev-2814	328	63	carrier	carrier	NOUN
inlawrev-2814	328	64	;	;	PUNCT
inlawrev-2814	328	65	(	(	PUNCT
inlawrev-2814	328	66	3	3	X
inlawrev-2814	328	67	)	)	PUNCT
inlawrev-2814	328	68	the	the	DET
inlawrev-2814	328	69	owner	owner	NOUN
inlawrev-2814	328	70	is	be	AUX
inlawrev-2814	328	71	able	able	ADJ
inlawrev-2814	328	72	to	to	PART
inlawrev-2814	328	73	show	show	VERB
inlawrev-2814	328	74	by	by	ADP
inlawrev-2814	328	75	adequate	adequate	ADJ
inlawrev-2814	328	76	records	record	NOUN
inlawrev-2814	328	77	that	that	SCONJ
inlawrev-2814	328	78	the	the	DET
inlawrev-2814	328	79	property	property	NOUN
inlawrev-2814	328	80	is	be	AUX
inlawrev-2814	328	81	held	hold	VERB
inlawrev-2814	328	82	in	in	ADP
inlawrev-2814	328	83	the	the	DET
inlawrev-2814	328	84	public	public	ADJ
inlawrev-2814	328	85	warehouse	warehouse	NOUN
inlawrev-2814	328	86	for	for	ADP
inlawrev-2814	328	87	purposes	purpose	NOUN
inlawrev-2814	328	88	of	of	ADP
inlawrev-2814	328	89	transshipment	transshipment	NOUN
inlawrev-2814	328	90	to	to	ADP
inlawrev-2814	328	91	an	an	DET
inlawrev-2814	328	92	out	out	ADJ
inlawrev-2814	328	93	-	-	PUNCT
inlawrev-2814	328	94	of	of	ADP
inlawrev-2814	328	95	-	-	PUNCT
inlawrev-2814	328	96	state	state	NOUN
inlawrev-2814	328	97	destination	destination	NOUN
inlawrev-2814	328	98	and	and	CCONJ
inlawrev-2814	328	99	is	be	AUX
inlawrev-2814	328	100	labeled	label	VERB
inlawrev-2814	328	101	to	to	PART
inlawrev-2814	328	102	show	show	VERB
inlawrev-2814	328	103	that	that	DET
inlawrev-2814	328	104	purpose	purpose	NOUN
inlawrev-2814	328	105	;	;	PUNCT
inlawrev-2814	328	106	and	and	CCONJ
inlawrev-2814	328	107	(	(	PUNCT
inlawrev-2814	328	108	4	4	X
inlawrev-2814	328	109	)	)	PUNCT
inlawrev-2814	328	110	the	the	DET
inlawrev-2814	328	111	property	property	NOUN
inlawrev-2814	328	112	remains	remain	VERB
inlawrev-2814	328	113	in	in	ADP
inlawrev-2814	328	114	its	its	PRON
inlawrev-2814	328	115	original	original	ADJ
inlawrev-2814	328	116	package	package	NOUN
inlawrev-2814	328	117	and	and	CCONJ
inlawrev-2814	328	118	in	in	ADP
inlawrev-2814	328	119	the	the	DET
inlawrev-2814	328	120	public	public	ADJ
inlawrev-2814	328	121	warehouse	warehouse	NOUN
inlawrev-2814	328	122	.	.	PUNCT
inlawrev-2814	329	1	i	i	PRON
inlawrev-2814	329	2	d.	d.	PROPN
inlawrev-2814	329	3	§	§	PROPN
inlawrev-2814	329	4	6	6	NUM
inlawrev-2814	329	5	-	-	PUNCT
inlawrev-2814	329	6	l.l-10	l.l-10	NUM
inlawrev-2814	329	7	-	-	PUNCT
inlawrev-2814	329	8	30(c	30(c	NUM
inlawrev-2814	329	9	)	)	PUNCT
inlawrev-2814	329	10	(	(	PUNCT
inlawrev-2814	329	11	emphasis	emphasis	NOUN
inlawrev-2814	329	12	added	add	VERB
inlawrev-2814	329	13	)	)	PUNCT
inlawrev-2814	329	14	.	.	PUNCT
inlawrev-2814	330	1	76	76	NUM
inlawrev-2814	330	2	.	.	PUNCT
inlawrev-2814	331	1	see	see	VERB
inlawrev-2814	331	2	state	state	NOUN
inlawrev-2814	331	3	line	line	NOUN
inlawrev-2814	331	4	elevator	elevator	NOUN
inlawrev-2814	331	5	,	,	PUNCT
inlawrev-2814	331	6	inc	inc	PROPN
inlawrev-2814	331	7	.	.	PROPN
inlawrev-2814	332	1	v.	v.	ADP
inlawrev-2814	332	2	state	state	PROPN
inlawrev-2814	332	3	bd	bd	PROPN
inlawrev-2814	332	4	.	.	PROPN
inlawrev-2814	332	5	of	of	ADP
inlawrev-2814	332	6	tax	tax	NOUN
inlawrev-2814	332	7	comm'rs	comm'rs	NOUN
inlawrev-2814	332	8	,	,	PUNCT
inlawrev-2814	332	9	528	528	NUM
inlawrev-2814	332	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	332	11	501	501	NUM
inlawrev-2814	332	12	(	(	PUNCT
inlawrev-2814	332	13	ind	ind	NOUN
inlawrev-2814	332	14	.	.	PUNCT
inlawrev-2814	333	1	t.c	t.c	PROPN
inlawrev-2814	333	2	.	.	PROPN
inlawrev-2814	333	3	1988	1988	NUM
inlawrev-2814	333	4	)	)	PUNCT
inlawrev-2814	333	5	.	.	PUNCT
inlawrev-2814	334	1	432	432	NUM
inlawrev-2814	334	2	indiana	indiana	PROPN
inlawrev-2814	334	3	law	law	PROPN
inlawrev-2814	334	4	review	review	NOUN
inlawrev-2814	334	5	[	[	X
inlawrev-2814	334	6	vol	vol	NOUN
inlawrev-2814	334	7	.	.	PUNCT
inlawrev-2814	334	8	22:419	22:419	NUM
inlawrev-2814	335	1	whether	whether	SCONJ
inlawrev-2814	335	2	the	the	DET
inlawrev-2814	335	3	indiana	indiana	PROPN
inlawrev-2814	335	4	legislature	legislature	NOUN
inlawrev-2814	335	5	really	really	ADV
inlawrev-2814	335	6	intended	intend	VERB
inlawrev-2814	335	7	this	this	DET
inlawrev-2814	335	8	result	result	NOUN
inlawrev-2814	335	9	is	be	AUX
inlawrev-2814	335	10	unclear	unclear	ADJ
inlawrev-2814	335	11	.	.	PUNCT
inlawrev-2814	336	1	if	if	SCONJ
inlawrev-2814	336	2	the	the	DET
inlawrev-2814	336	3	interstate	interstate	ADJ
inlawrev-2814	336	4	commerce	commerce	NOUN
inlawrev-2814	336	5	exemptions	exemption	NOUN
inlawrev-2814	336	6	were	be	AUX
inlawrev-2814	336	7	enacted	enact	VERB
inlawrev-2814	336	8	to	to	PART
inlawrev-2814	336	9	provide	provide	VERB
inlawrev-2814	336	10	property	property	NOUN
inlawrev-2814	336	11	tax	tax	NOUN
inlawrev-2814	336	12	relief	relief	NOUN
inlawrev-2814	336	13	to	to	ADP
inlawrev-2814	336	14	those	those	PRON
inlawrev-2814	336	15	who	who	PRON
inlawrev-2814	336	16	held	hold	VERB
inlawrev-2814	336	17	finished	finish	VERB
inlawrev-2814	336	18	goods	good	NOUN
inlawrev-2814	336	19	inventory	inventory	NOUN
inlawrev-2814	336	20	in	in	ADP
inlawrev-2814	336	21	indiana	indiana	PROPN
inlawrev-2814	336	22	destined	destine	VERB
inlawrev-2814	336	23	for	for	ADP
inlawrev-2814	336	24	shipment	shipment	NOUN
inlawrev-2814	336	25	in	in	ADP
inlawrev-2814	336	26	interstate	interstate	PROPN
inlawrev-2814	336	27	commerce	commerce	NOUN
inlawrev-2814	336	28	,	,	PUNCT
inlawrev-2814	336	29	it	it	PRON
inlawrev-2814	336	30	really	really	ADV
inlawrev-2814	336	31	makes	make	VERB
inlawrev-2814	336	32	no	no	DET
inlawrev-2814	336	33	sense	sense	NOUN
inlawrev-2814	336	34	to	to	PART
inlawrev-2814	336	35	distinguish	distinguish	VERB
inlawrev-2814	336	36	between	between	ADP
inlawrev-2814	336	37	''	''	PUNCT
inlawrev-2814	336	38	owners	owner	NOUN
inlawrev-2814	336	39	"	"	PUNCT
inlawrev-2814	336	40	and	and	CCONJ
inlawrev-2814	336	41	"	"	PUNCT
inlawrev-2814	336	42	possessors	possessor	NOUN
inlawrev-2814	336	43	"	"	PUNCT
inlawrev-2814	336	44	in	in	ADP
inlawrev-2814	336	45	providing	provide	VERB
inlawrev-2814	336	46	that	that	DET
inlawrev-2814	336	47	kind	kind	NOUN
inlawrev-2814	336	48	of	of	ADP
inlawrev-2814	336	49	tax	tax	NOUN
inlawrev-2814	336	50	relief	relief	NOUN
inlawrev-2814	336	51	.	.	PUNCT
inlawrev-2814	337	1	furthermore	furthermore	ADV
inlawrev-2814	337	2	,	,	PUNCT
inlawrev-2814	337	3	the	the	DET
inlawrev-2814	337	4	tax	tax	NOUN
inlawrev-2814	337	5	court	court	NOUN
inlawrev-2814	337	6	may	may	AUX
inlawrev-2814	337	7	have	have	AUX
inlawrev-2814	337	8	construed	construe	VERB
inlawrev-2814	337	9	the	the	DET
inlawrev-2814	337	10	operative	operative	ADJ
inlawrev-2814	337	11	phrase	phrase	NOUN
inlawrev-2814	337	12	more	more	ADV
inlawrev-2814	337	13	narrowly	narrowly	ADV
inlawrev-2814	337	14	than	than	SCONJ
inlawrev-2814	337	15	intended	intend	VERB
inlawrev-2814	337	16	by	by	ADP
inlawrev-2814	337	17	the	the	DET
inlawrev-2814	337	18	legislature	legislature	NOUN
inlawrev-2814	337	19	,	,	PUNCT
inlawrev-2814	337	20	since	since	SCONJ
inlawrev-2814	337	21	the	the	DET
inlawrev-2814	337	22	"	"	PUNCT
inlawrev-2814	337	23	second	second	ADJ
inlawrev-2814	337	24	"	"	PUNCT
inlawrev-2814	337	25	meaning	meaning	NOUN
inlawrev-2814	337	26	noted	note	VERB
inlawrev-2814	337	27	above	above	ADV
inlawrev-2814	337	28	is	be	AUX
inlawrev-2814	337	29	the	the	DET
inlawrev-2814	337	30	result	result	NOUN
inlawrev-2814	337	31	of	of	ADP
inlawrev-2814	337	32	implication	implication	NOUN
inlawrev-2814	337	33	,	,	PUNCT
inlawrev-2814	337	34	rather	rather	ADV
inlawrev-2814	337	35	than	than	ADP
inlawrev-2814	337	36	expression	expression	NOUN
inlawrev-2814	337	37	.	.	PUNCT
inlawrev-2814	338	1	literally	literally	ADV
inlawrev-2814	338	2	,	,	PUNCT
inlawrev-2814	338	3	these	these	DET
inlawrev-2814	338	4	words	word	NOUN
inlawrev-2814	338	5	require	require	VERB
inlawrev-2814	338	6	that	that	SCONJ
inlawrev-2814	338	7	the	the	DET
inlawrev-2814	338	8	owner	owner	NOUN
inlawrev-2814	338	9	prove	prove	VERB
inlawrev-2814	338	10	that	that	SCONJ
inlawrev-2814	338	11	the	the	DET
inlawrev-2814	338	12	goods	good	NOUN
inlawrev-2814	338	13	satisfy	satisfy	VERB
inlawrev-2814	338	14	the	the	DET
inlawrev-2814	338	15	various	various	ADJ
inlawrev-2814	338	16	requirements	requirement	NOUN
inlawrev-2814	338	17	for	for	ADP
inlawrev-2814	338	18	exemption.^^	exemption.^^	NOUN
inlawrev-2814	338	19	this	this	DET
inlawrev-2814	338	20	phrase	phrase	NOUN
inlawrev-2814	338	21	does	do	AUX
inlawrev-2814	338	22	not	not	PART
inlawrev-2814	338	23	expressly	expressly	ADV
inlawrev-2814	338	24	limit	limit	VERB
inlawrev-2814	338	25	the	the	DET
inlawrev-2814	338	26	exemptions	exemption	NOUN
inlawrev-2814	338	27	to	to	ADP
inlawrev-2814	338	28	the	the	DET
inlawrev-2814	338	29	legal	legal	ADJ
inlawrev-2814	338	30	owner	owner	NOUN
inlawrev-2814	338	31	of	of	ADP
inlawrev-2814	338	32	the	the	DET
inlawrev-2814	338	33	goods	good	NOUN
inlawrev-2814	338	34	.	.	PUNCT
inlawrev-2814	339	1	in	in	ADP
inlawrev-2814	339	2	rca	rca	PROPN
inlawrev-2814	339	3	v.	v.	PROPN
inlawrev-2814	339	4	state	state	PROPN
inlawrev-2814	339	5	board	board	PROPN
inlawrev-2814	339	6	of	of	ADP
inlawrev-2814	339	7	tax	tax	NOUN
inlawrev-2814	339	8	commissioners,'^^	commissioners,'^^	PRON
inlawrev-2814	339	9	the	the	DET
inlawrev-2814	339	10	indiana	indiana	PROPN
inlawrev-2814	339	11	tax	tax	PROPN
inlawrev-2814	339	12	court	court	NOUN
inlawrev-2814	339	13	confirmed	confirm	VERB
inlawrev-2814	339	14	,	,	PUNCT
inlawrev-2814	339	15	as	as	SCONJ
inlawrev-2814	339	16	many	many	ADJ
inlawrev-2814	339	17	taxpayers	taxpayer	NOUN
inlawrev-2814	339	18	had	have	AUX
inlawrev-2814	339	19	believed	believe	VERB
inlawrev-2814	339	20	,	,	PUNCT
inlawrev-2814	339	21	that	that	SCONJ
inlawrev-2814	339	22	they	they	PRON
inlawrev-2814	339	23	were	be	AUX
inlawrev-2814	339	24	entitled	entitle	VERB
inlawrev-2814	339	25	to	to	PART
inlawrev-2814	339	26	claim	claim	VERB
inlawrev-2814	339	27	more	more	ADJ
inlawrev-2814	339	28	than	than	ADP
inlawrev-2814	339	29	one	one	NUM
inlawrev-2814	339	30	of	of	ADP
inlawrev-2814	339	31	the	the	DET
inlawrev-2814	339	32	interstate	interstate	ADJ
inlawrev-2814	339	33	commerce	commerce	NOUN
inlawrev-2814	339	34	exemptions	exemption	NOUN
inlawrev-2814	339	35	for	for	ADP
inlawrev-2814	339	36	inventory	inventory	NOUN
inlawrev-2814	339	37	pursuant	pursuant	ADJ
inlawrev-2814	339	38	to	to	ADP
inlawrev-2814	339	39	indiana	indiana	PROPN
inlawrev-2814	339	40	code	code	PROPN
inlawrev-2814	339	41	sections	section	NOUN
inlawrev-2814	339	42	6	6	NUM
inlawrev-2814	339	43	-	-	SYM
inlawrev-2814	339	44	1.1	1.1	NUM
inlawrev-2814	339	45	-	-	PUNCT
inlawrev-2814	339	46	10	10	NUM
inlawrev-2814	339	47	-	-	SYM
inlawrev-2814	339	48	29	29	NUM
inlawrev-2814	339	49	,	,	PUNCT
inlawrev-2814	339	50	6	6	NUM
inlawrev-2814	339	51	-	-	SYM
inlawrev-2814	339	52	1.1.-10	1.1.-10	NUM
inlawrev-2814	339	53	-	-	SYM
inlawrev-2814	339	54	29.3	29.3	NUM
inlawrev-2814	339	55	and	and	CCONJ
inlawrev-2814	339	56	6	6	NUM
inlawrev-2814	339	57	-	-	SYM
inlawrev-2814	339	58	1.1	1.1	NUM
inlawrev-2814	339	59	-	-	PUNCT
inlawrev-2814	339	60	10	10	NUM
inlawrev-2814	339	61	-	-	PUNCT
inlawrev-2814	339	62	30.^^	30.^^	NUM
inlawrev-2814	339	63	rca	rca	NOUN
inlawrev-2814	339	64	,	,	PUNCT
inlawrev-2814	339	65	a	a	DET
inlawrev-2814	339	66	manufacturer	manufacturer	NOUN
inlawrev-2814	339	67	of	of	ADP
inlawrev-2814	339	68	electronic	electronic	ADJ
inlawrev-2814	339	69	audio	audio	NOUN
inlawrev-2814	339	70	and	and	CCONJ
inlawrev-2814	339	71	video	video	NOUN
inlawrev-2814	339	72	equipment	equipment	NOUN
inlawrev-2814	339	73	,	,	PUNCT
inlawrev-2814	339	74	owned	own	VERB
inlawrev-2814	339	75	finished	finish	VERB
inlawrev-2814	339	76	goods	good	NOUN
inlawrev-2814	339	77	inventory	inventory	NOUN
inlawrev-2814	339	78	"	"	PUNCT
inlawrev-2814	339	79	which	which	PRON
inlawrev-2814	339	80	had	have	AUX
inlawrev-2814	339	81	been	be	AUX
inlawrev-2814	339	82	shipped	ship	VERB
inlawrev-2814	339	83	into	into	ADP
inlawrev-2814	339	84	indiana	indiana	PROPN
inlawrev-2814	339	85	and	and	CCONJ
inlawrev-2814	339	86	placed	place	VERB
inlawrev-2814	339	87	into	into	ADP
inlawrev-2814	339	88	original	original	ADJ
inlawrev-2814	339	89	packages	package	NOUN
inlawrev-2814	339	90	in	in	ADP
inlawrev-2814	339	91	the	the	DET
inlawrev-2814	339	92	warehouse	warehouse	NOUN
inlawrev-2814	339	93	for	for	ADP
inlawrev-2814	339	94	purposes	purpose	NOUN
inlawrev-2814	339	95	of	of	ADP
inlawrev-2814	339	96	transshipment	transshipment	NOUN
inlawrev-2814	339	97	to	to	ADP
inlawrev-2814	339	98	in	in	ADP
inlawrev-2814	339	99	-	-	PUNCT
inlawrev-2814	339	100	state	state	NOUN
inlawrev-2814	339	101	or	or	CCONJ
inlawrev-2814	339	102	out	out	ADP
inlawrev-2814	339	103	-	-	PUNCT
inlawrev-2814	339	104	of	of	ADP
inlawrev-2814	339	105	-	-	PUNCT
inlawrev-2814	339	106	state	state	NOUN
inlawrev-2814	339	107	locations	location	NOUN
inlawrev-2814	339	108	(	(	PUNCT
inlawrev-2814	339	109	'	'	PUNCT
inlawrev-2814	339	110	imported	import	VERB
inlawrev-2814	339	111	products	product	NOUN
inlawrev-2814	339	112	'	'	PART
inlawrev-2814	339	113	)	)	PUNCT
inlawrev-2814	339	114	,	,	PUNCT
inlawrev-2814	340	1	[	[	X
inlawrev-2814	340	2	as	as	ADV
inlawrev-2814	340	3	well	well	ADV
inlawrev-2814	340	4	as	as	ADP
inlawrev-2814	340	5	]	]	PUNCT
inlawrev-2814	340	6	property	property	NOUN
inlawrev-2814	340	7	which	which	PRON
inlawrev-2814	340	8	was	be	AUX
inlawrev-2814	340	9	produced	produce	VERB
inlawrev-2814	340	10	in	in	ADP
inlawrev-2814	340	11	indiana	indiana	PROPN
inlawrev-2814	340	12	and	and	CCONJ
inlawrev-2814	340	13	placed	place	VERB
inlawrev-2814	340	14	in	in	ADP
inlawrev-2814	340	15	original	original	ADJ
inlawrev-2814	340	16	packages	package	NOUN
inlawrev-2814	340	17	in	in	ADP
inlawrev-2814	340	18	the	the	DET
inlawrev-2814	340	19	warehouses	warehouse	NOUN
inlawrev-2814	340	20	for	for	ADP
inlawrev-2814	340	21	storage	storage	NOUN
inlawrev-2814	340	22	pending	pende	VERB
inlawrev-2814	340	23	shipment	shipment	NOUN
inlawrev-2814	340	24	(	(	PUNCT
inlawrev-2814	340	25	'	'	PUNCT
inlawrev-2814	340	26	domestic	domestic	ADJ
inlawrev-2814	340	27	products	product	NOUN
inlawrev-2814	340	28	'	'	PART
inlawrev-2814	340	29	)	)	PUNCT
inlawrev-2814	340	30	.	.	PUNCT
inlawrev-2814	341	1	"	"	PUNCT
inlawrev-2814	341	2	*	*	NOUN
inlawrev-2814	341	3	°	°	NOUN
inlawrev-2814	341	4	pursuant	pursuant	ADJ
inlawrev-2814	341	5	to	to	ADP
inlawrev-2814	341	6	indiana	indiana	PROPN
inlawrev-2814	341	7	code	code	PROPN
inlawrev-2814	341	8	section	section	NOUN
inlawrev-2814	341	9	6	6	NUM
inlawrev-2814	341	10	-	-	PUNCT
inlawrev-2814	341	11	l.l-10	l.l-10	NUM
inlawrev-2814	341	12	-	-	PUNCT
inlawrev-2814	341	13	30(a	30(a	NUM
inlawrev-2814	341	14	)	)	PUNCT
inlawrev-2814	341	15	,	,	PUNCT
inlawrev-2814	341	16	rca	rca	PROPN
inlawrev-2814	341	17	claimed	claim	VERB
inlawrev-2814	341	18	an	an	DET
inlawrev-2814	341	19	exemption	exemption	NOUN
inlawrev-2814	341	20	for	for	ADP
inlawrev-2814	341	21	98	98	NUM
inlawrev-2814	341	22	%	%	NOUN
inlawrev-2814	341	23	of	of	ADP
inlawrev-2814	341	24	its	its	PRON
inlawrev-2814	341	25	imported	import	VERB
inlawrev-2814	341	26	products	product	NOUN
inlawrev-2814	341	27	stored	store	VERB
inlawrev-2814	341	28	in	in	ADP
inlawrev-2814	341	29	its	its	PRON
inlawrev-2814	341	30	indiana	indiana	NOUN
inlawrev-2814	341	31	warehouses	warehouse	NOUN
inlawrev-2814	341	32	on	on	ADP
inlawrev-2814	341	33	march	march	PROPN
inlawrev-2814	341	34	1	1	NUM
inlawrev-2814	341	35	,	,	PUNCT
inlawrev-2814	341	36	1986	1986	NUM
inlawrev-2814	341	37	.	.	PUNCT
inlawrev-2814	342	1	this	this	DET
inlawrev-2814	342	2	exemption	exemption	NOUN
inlawrev-2814	342	3	was	be	AUX
inlawrev-2814	342	4	not	not	PART
inlawrev-2814	342	5	disputed	dispute	VERB
inlawrev-2814	342	6	by	by	ADP
inlawrev-2814	342	7	the	the	DET
inlawrev-2814	342	8	state	state	NOUN
inlawrev-2814	342	9	tax	tax	NOUN
inlawrev-2814	342	10	board	board	NOUN
inlawrev-2814	342	11	.	.	PUNCT
inlawrev-2814	343	1	^^	^^	PUNCT
inlawrev-2814	343	2	a	a	DET
inlawrev-2814	343	3	second	second	ADJ
inlawrev-2814	343	4	exemption	exemption	NOUN
inlawrev-2814	343	5	for	for	ADP
inlawrev-2814	343	6	a	a	DET
inlawrev-2814	343	7	portion	portion	NOUN
inlawrev-2814	343	8	of	of	ADP
inlawrev-2814	343	9	the	the	DET
inlawrev-2814	343	10	domestic	domestic	ADJ
inlawrev-2814	343	11	products	product	NOUN
inlawrev-2814	343	12	stored	store	VERB
inlawrev-2814	343	13	in	in	ADP
inlawrev-2814	343	14	the	the	DET
inlawrev-2814	343	15	warehouses	warehouse	NOUN
inlawrev-2814	343	16	was	be	AUX
inlawrev-2814	343	17	claimed	claim	VERB
inlawrev-2814	343	18	under	under	ADP
inlawrev-2814	343	19	indiana	indiana	PROPN
inlawrev-2814	343	20	code	code	PROPN
inlawrev-2814	343	21	section	section	NOUN
inlawrev-2814	343	22	6l.l-10	6l.l-10	PROPN
inlawrev-2814	343	23	-	-	PUNCT
inlawrev-2814	343	24	30(b	30(b	NUM
inlawrev-2814	343	25	)	)	PUNCT
inlawrev-2814	343	26	.	.	PUNCT
inlawrev-2814	344	1	rca	rca	PROPN
inlawrev-2814	344	2	used	use	VERB
inlawrev-2814	344	3	the	the	DET
inlawrev-2814	344	4	specific	specific	ADJ
inlawrev-2814	344	5	identification	identification	NOUN
inlawrev-2814	344	6	method^^	method^^	VERB
inlawrev-2814	344	7	to	to	PART
inlawrev-2814	344	8	determine	determine	VERB
inlawrev-2814	344	9	that	that	SCONJ
inlawrev-2814	344	10	36.71	36.71	NUM
inlawrev-2814	344	11	%	%	NOUN
inlawrev-2814	344	12	of	of	ADP
inlawrev-2814	344	13	its	its	PRON
inlawrev-2814	344	14	domestic	domestic	ADJ
inlawrev-2814	344	15	products	product	NOUN
inlawrev-2814	344	16	had	have	AUX
inlawrev-2814	344	17	been	be	AUX
inlawrev-2814	344	18	ordered	order	VERB
inlawrev-2814	344	19	and	and	CCONJ
inlawrev-2814	344	20	were	be	AUX
inlawrev-2814	344	21	ready	ready	ADJ
inlawrev-2814	344	22	for	for	ADP
inlawrev-2814	344	23	interstate	interstate	ADJ
inlawrev-2814	344	24	commerce	commerce	NOUN
inlawrev-2814	344	25	shipment	shipment	NOUN
inlawrev-2814	344	26	to	to	ADP
inlawrev-2814	344	27	specific	specific	ADJ
inlawrev-2814	344	28	destinations	destination	NOUN
inlawrev-2814	344	29	to	to	PART
inlawrev-2814	344	30	which	which	PRON
inlawrev-2814	344	31	the	the	DET
inlawrev-2814	344	32	77	77	NUM
inlawrev-2814	344	33	.	.	PUNCT
inlawrev-2814	345	1	see	see	VERB
inlawrev-2814	345	2	,	,	PUNCT
inlawrev-2814	345	3	e.g.	e.g.	ADV
inlawrev-2814	345	4	,	,	PUNCT
inlawrev-2814	345	5	ind	ind	PROPN
inlawrev-2814	345	6	.	.	PUNCT
inlawrev-2814	346	1	code	code	PROPN
inlawrev-2814	346	2	§	§	PROPN
inlawrev-2814	346	3	6	6	NUM
inlawrev-2814	346	4	-	-	SYM
inlawrev-2814	346	5	1.1	1.1	NUM
inlawrev-2814	346	6	-	-	PUNCT
inlawrev-2814	346	7	10	10	NUM
inlawrev-2814	346	8	-	-	SYM
inlawrev-2814	346	9	29.3	29.3	NUM
inlawrev-2814	346	10	(	(	PUNCT
inlawrev-2814	346	11	1988	1988	NUM
inlawrev-2814	346	12	)	)	PUNCT
inlawrev-2814	346	13	(	(	PUNCT
inlawrev-2814	346	14	property	property	NOUN
inlawrev-2814	346	15	must	must	AUX
inlawrev-2814	346	16	be	be	AUX
inlawrev-2814	346	17	stored	store	VERB
inlawrev-2814	346	18	in	in	ADP
inlawrev-2814	346	19	an	an	DET
inlawrev-2814	346	20	instate	instate	ADJ
inlawrev-2814	346	21	warehouse	warehouse	NOUN
inlawrev-2814	346	22	for	for	ADP
inlawrev-2814	346	23	out	out	ADV
inlawrev-2814	346	24	-	-	PUNCT
inlawrev-2814	346	25	of	of	ADP
inlawrev-2814	346	26	-	-	PUNCT
inlawrev-2814	346	27	state	state	NOUN
inlawrev-2814	346	28	shipment	shipment	NOUN
inlawrev-2814	346	29	without	without	ADP
inlawrev-2814	346	30	requiring	require	VERB
inlawrev-2814	346	31	additional	additional	ADJ
inlawrev-2814	346	32	manufacturing	manufacturing	NOUN
inlawrev-2814	346	33	or	or	CCONJ
inlawrev-2814	346	34	processing	processing	NOUN
inlawrev-2814	346	35	)	)	PUNCT
inlawrev-2814	346	36	;	;	PUNCT
inlawrev-2814	346	37	i	i	PROPN
inlawrev-2814	346	38	d.	d.	PROPN
inlawrev-2814	346	39	§	§	PROPN
inlawrev-2814	346	40	6	6	NUM
inlawrev-2814	346	41	-	-	PUNCT
inlawrev-2814	346	42	l.l-10	l.l-10	NUM
inlawrev-2814	346	43	-	-	PUNCT
inlawrev-2814	346	44	30(a	30(a	NUM
inlawrev-2814	346	45	)	)	PUNCT
inlawrev-2814	346	46	(	(	PUNCT
inlawrev-2814	346	47	property	property	NOUN
inlawrev-2814	346	48	must	must	AUX
inlawrev-2814	346	49	have	have	AUX
inlawrev-2814	346	50	been	be	AUX
inlawrev-2814	346	51	shipped	ship	VERB
inlawrev-2814	346	52	to	to	ADP
inlawrev-2814	346	53	indiana	indiana	PROPN
inlawrev-2814	346	54	and	and	CCONJ
inlawrev-2814	346	55	put	put	VERB
inlawrev-2814	346	56	in	in	ADP
inlawrev-2814	346	57	its	its	PRON
inlawrev-2814	346	58	original	original	ADJ
inlawrev-2814	346	59	package	package	NOUN
inlawrev-2814	346	60	for	for	ADP
inlawrev-2814	346	61	out	out	ADV
inlawrev-2814	346	62	-	-	PUNCT
inlawrev-2814	346	63	of	of	ADP
inlawrev-2814	346	64	-	-	PUNCT
inlawrev-2814	346	65	state	state	NOUN
inlawrev-2814	346	66	shipment	shipment	NOUN
inlawrev-2814	346	67	)	)	PUNCT
inlawrev-2814	346	68	.	.	PUNCT
inlawrev-2814	347	1	78	78	NUM
inlawrev-2814	347	2	.	.	X
inlawrev-2814	347	3	528	528	NUM
inlawrev-2814	347	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	347	5	125	125	NUM
inlawrev-2814	347	6	and	and	CCONJ
inlawrev-2814	347	7	.	.	PUNCT
inlawrev-2814	348	1	t.c	t.c	PROPN
inlawrev-2814	348	2	.	.	PROPN
inlawrev-2814	348	3	1988	1988	NUM
inlawrev-2814	348	4	)	)	PUNCT
inlawrev-2814	348	5	.	.	PUNCT
inlawrev-2814	349	1	79	79	NUM
inlawrev-2814	349	2	.	.	PUNCT
inlawrev-2814	350	1	i	i	PRON
inlawrev-2814	350	2	d.	d.	PROPN
inlawrev-2814	350	3	80	80	NUM
inlawrev-2814	350	4	.	.	PUNCT
inlawrev-2814	351	1	i	i	PRON
inlawrev-2814	351	2	d.	d.	PROPN
inlawrev-2814	351	3	81	81	NUM
inlawrev-2814	351	4	.	.	PUNCT
inlawrev-2814	352	1	i	i	PRON
inlawrev-2814	352	2	d.	d.	PROPN
inlawrev-2814	352	3	82	82	NUM
inlawrev-2814	352	4	.	.	PUNCT
inlawrev-2814	353	1	ind	ind	PROPN
inlawrev-2814	353	2	.	.	PUNCT
inlawrev-2814	354	1	code	code	PROPN
inlawrev-2814	354	2	§	§	PROPN
inlawrev-2814	354	3	6	6	NUM
inlawrev-2814	354	4	-	-	PUNCT
inlawrev-2814	354	5	l.l-10	l.l-10	PRON
inlawrev-2814	354	6	-	-	PUNCT
inlawrev-2814	354	7	29.5(b	29.5(b	NUM
inlawrev-2814	354	8	)	)	PUNCT
inlawrev-2814	354	9	(	(	PUNCT
inlawrev-2814	354	10	1988	1988	NUM
inlawrev-2814	354	11	)	)	PUNCT
inlawrev-2814	354	12	states	state	NOUN
inlawrev-2814	354	13	,	,	PUNCT
inlawrev-2814	354	14	in	in	ADP
inlawrev-2814	354	15	part	part	NOUN
inlawrev-2814	354	16	:	:	PUNCT
inlawrev-2814	354	17	(	(	PUNCT
inlawrev-2814	354	18	b	b	X
inlawrev-2814	354	19	)	)	PUNCT
inlawrev-2814	354	20	for	for	ADP
inlawrev-2814	354	21	the	the	DET
inlawrev-2814	354	22	purpose	purpose	NOUN
inlawrev-2814	354	23	of	of	ADP
inlawrev-2814	354	24	substantiating	substantiate	VERB
inlawrev-2814	354	25	the	the	DET
inlawrev-2814	354	26	amount	amount	NOUN
inlawrev-2814	354	27	of	of	ADP
inlawrev-2814	354	28	his	his	PRON
inlawrev-2814	354	29	personal	personal	ADJ
inlawrev-2814	354	30	property	property	NOUN
inlawrev-2814	354	31	which	which	PRON
inlawrev-2814	354	32	is	be	AUX
inlawrev-2814	354	33	exempt	exempt	ADJ
inlawrev-2814	354	34	from	from	ADP
inlawrev-2814	354	35	property	property	NOUN
inlawrev-2814	354	36	taxation	taxation	NOUN
inlawrev-2814	354	37	under	under	ADP
inlawrev-2814	354	38	section	section	NOUN
inlawrev-2814	354	39	29	29	NUM
inlawrev-2814	354	40	,	,	PUNCT
inlawrev-2814	354	41	29.3	29.3	NUM
inlawrev-2814	354	42	,	,	PUNCT
inlawrev-2814	354	43	30(a	30(a	NUM
inlawrev-2814	354	44	)	)	PUNCT
inlawrev-2814	354	45	,	,	PUNCT
inlawrev-2814	354	46	or	or	CCONJ
inlawrev-2814	354	47	30(c	30(c	NUM
inlawrev-2814	354	48	)	)	PUNCT
inlawrev-2814	354	49	...	...	PUNCT
inlawrev-2814	355	1	a	a	DET
inlawrev-2814	355	2	taxpayer	taxpayer	NOUN
inlawrev-2814	355	3	shall	shall	AUX
inlawrev-2814	355	4	maintain	maintain	VERB
inlawrev-2814	355	5	records	record	NOUN
inlawrev-2814	355	6	that	that	PRON
inlawrev-2814	355	7	reflect	reflect	VERB
inlawrev-2814	355	8	the	the	DET
inlawrev-2814	355	9	specific	specific	ADJ
inlawrev-2814	355	10	type	type	NOUN
inlawrev-2814	355	11	and	and	CCONJ
inlawrev-2814	355	12	amount	amount	NOUN
inlawrev-2814	355	13	of	of	ADP
inlawrev-2814	355	14	personal	personal	ADJ
inlawrev-2814	355	15	property	property	NOUN
inlawrev-2814	355	16	claimed	claim	VERB
inlawrev-2814	355	17	to	to	PART
inlawrev-2814	355	18	be	be	AUX
inlawrev-2814	355	19	exempt	exempt	ADJ
inlawrev-2814	355	20	so	so	SCONJ
inlawrev-2814	355	21	that	that	SCONJ
inlawrev-2814	355	22	the	the	DET
inlawrev-2814	355	23	taxpayer	taxpayer	NOUN
inlawrev-2814	355	24	's	's	PART
inlawrev-2814	355	25	taxable	taxable	ADJ
inlawrev-2814	355	26	personal	personal	ADJ
inlawrev-2814	355	27	property	property	NOUN
inlawrev-2814	355	28	may	may	AUX
inlawrev-2814	355	29	be	be	AUX
inlawrev-2814	355	30	distinguished	distinguish	VERB
inlawrev-2814	355	31	from	from	ADP
inlawrev-2814	355	32	his	his	PRON
inlawrev-2814	355	33	exempt	exempt	ADJ
inlawrev-2814	355	34	personal	personal	ADJ
inlawrev-2814	355	35	property	property	NOUN
inlawrev-2814	355	36	.	.	PUNCT
inlawrev-2814	356	1	1988	1988	NUM
inlawrev-2814	356	2	]	]	PUNCT
inlawrev-2814	356	3	taxation	taxation	NOUN
inlawrev-2814	356	4	433	433	NUM
inlawrev-2814	356	5	products	product	NOUN
inlawrev-2814	356	6	were	be	AUX
inlawrev-2814	356	7	subsequently	subsequently	ADV
inlawrev-2814	356	8	shipped.^^	shipped.^^	X
inlawrev-2814	357	1	finally	finally	ADV
inlawrev-2814	357	2	,	,	PUNCT
inlawrev-2814	357	3	rca	rca	PROPN
inlawrev-2814	357	4	also	also	ADV
inlawrev-2814	357	5	claimed	claim	VERB
inlawrev-2814	357	6	an	an	DET
inlawrev-2814	357	7	exemption	exemption	NOUN
inlawrev-2814	357	8	for	for	ADP
inlawrev-2814	357	9	domestic	domestic	ADJ
inlawrev-2814	357	10	products	product	NOUN
inlawrev-2814	357	11	stored	store	VERB
inlawrev-2814	357	12	and	and	CCONJ
inlawrev-2814	357	13	remaining	remain	VERB
inlawrev-2814	357	14	in	in	ADP
inlawrev-2814	357	15	original	original	ADJ
inlawrev-2814	357	16	packages	package	NOUN
inlawrev-2814	357	17	for	for	ADP
inlawrev-2814	357	18	the	the	DET
inlawrev-2814	357	19	purpose	purpose	NOUN
inlawrev-2814	357	20	of	of	ADP
inlawrev-2814	357	21	out	out	ADV
inlawrev-2814	357	22	-	-	PUNCT
inlawrev-2814	357	23	of	of	ADP
inlawrev-2814	357	24	-	-	PUNCT
inlawrev-2814	357	25	state	state	NOUN
inlawrev-2814	357	26	shipment	shipment	NOUN
inlawrev-2814	357	27	.	.	PUNCT
inlawrev-2814	358	1	utilizing	utilize	VERB
inlawrev-2814	358	2	the	the	DET
inlawrev-2814	358	3	allocation	allocation	NOUN
inlawrev-2814	358	4	method^"^	method^"^	NOUN
inlawrev-2814	358	5	and	and	CCONJ
inlawrev-2814	358	6	its	its	PRON
inlawrev-2814	358	7	shipping	shipping	NOUN
inlawrev-2814	358	8	experience	experience	NOUN
inlawrev-2814	358	9	for	for	ADP
inlawrev-2814	358	10	the	the	DET
inlawrev-2814	358	11	preceding	precede	VERB
inlawrev-2814	358	12	twelve	twelve	NUM
inlawrev-2814	358	13	months	month	NOUN
inlawrev-2814	358	14	rca	rca	PROPN
inlawrev-2814	358	15	determined	determine	VERB
inlawrev-2814	358	16	that	that	SCONJ
inlawrev-2814	358	17	98	98	NUM
inlawrev-2814	358	18	%	%	NOUN
inlawrev-2814	358	19	of	of	ADP
inlawrev-2814	358	20	its	its	PRON
inlawrev-2814	358	21	domestic	domestic	ADJ
inlawrev-2814	358	22	inventory	inventory	NOUN
inlawrev-2814	358	23	was	be	AUX
inlawrev-2814	358	24	targeted	target	VERB
inlawrev-2814	358	25	for	for	ADP
inlawrev-2814	358	26	out	out	ADV
inlawrev-2814	358	27	-	-	PUNCT
inlawrev-2814	358	28	of	of	ADP
inlawrev-2814	358	29	-	-	PUNCT
inlawrev-2814	358	30	state	state	NOUN
inlawrev-2814	358	31	shipment	shipment	NOUN
inlawrev-2814	358	32	.	.	PUNCT
inlawrev-2814	358	33	^^	^^	PUNCT
inlawrev-2814	358	34	upon	upon	SCONJ
inlawrev-2814	358	35	an	an	DET
inlawrev-2814	358	36	examination	examination	NOUN
inlawrev-2814	358	37	of	of	ADP
inlawrev-2814	358	38	rca	rca	PROPN
inlawrev-2814	358	39	's	's	PART
inlawrev-2814	358	40	return	return	NOUN
inlawrev-2814	358	41	,	,	PUNCT
inlawrev-2814	358	42	the	the	DET
inlawrev-2814	358	43	state	state	NOUN
inlawrev-2814	358	44	tax	tax	NOUN
inlawrev-2814	358	45	board	board	NOUN
inlawrev-2814	358	46	disallowed	disallow	VERB
inlawrev-2814	358	47	the	the	DET
inlawrev-2814	358	48	exemptions	exemption	NOUN
inlawrev-2814	358	49	claimed	claim	VERB
inlawrev-2814	358	50	by	by	ADP
inlawrev-2814	358	51	rca	rca	PROPN
inlawrev-2814	358	52	under	under	ADP
inlawrev-2814	358	53	indiana	indiana	PROPN
inlawrev-2814	358	54	code	code	PROPN
inlawrev-2814	358	55	sections	section	NOUN
inlawrev-2814	358	56	6	6	NUM
inlawrev-2814	358	57	-	-	SYM
inlawrev-2814	358	58	1.1	1.1	NUM
inlawrev-2814	358	59	-	-	PUNCT
inlawrev-2814	358	60	10	10	NUM
inlawrev-2814	358	61	-	-	SYM
inlawrev-2814	358	62	29	29	NUM
inlawrev-2814	358	63	and	and	CCONJ
inlawrev-2814	358	64	6	6	NUM
inlawrev-2814	358	65	-	-	SYM
inlawrev-2814	358	66	1.1	1.1	NUM
inlawrev-2814	358	67	10	10	NUM
inlawrev-2814	358	68	-	-	PUNCT
inlawrev-2814	358	69	30(b	30(b	NUM
inlawrev-2814	358	70	)	)	PUNCT
inlawrev-2814	358	71	on	on	ADP
inlawrev-2814	358	72	the	the	DET
inlawrev-2814	358	73	basis	basis	NOUN
inlawrev-2814	358	74	that	that	SCONJ
inlawrev-2814	358	75	rca	rca	PROPN
inlawrev-2814	358	76	was	be	AUX
inlawrev-2814	358	77	required	require	VERB
inlawrev-2814	358	78	to	to	PART
inlawrev-2814	358	79	elect	elect	VERB
inlawrev-2814	358	80	one	one	NUM
inlawrev-2814	358	81	statutory	statutory	ADJ
inlawrev-2814	358	82	method	method	NOUN
inlawrev-2814	358	83	of	of	ADP
inlawrev-2814	358	84	exemption	exemption	NOUN
inlawrev-2814	358	85	.	.	PUNCT
inlawrev-2814	358	86	^^	^^	PUNCT
inlawrev-2814	359	1	on	on	ADP
inlawrev-2814	359	2	rca	rca	PROPN
inlawrev-2814	359	3	's	's	PART
inlawrev-2814	359	4	appeal	appeal	NOUN
inlawrev-2814	359	5	of	of	ADP
inlawrev-2814	359	6	the	the	DET
inlawrev-2814	359	7	state	state	PROPN
inlawrev-2814	359	8	board	board	NOUN
inlawrev-2814	359	9	's	's	PART
inlawrev-2814	359	10	decision	decision	NOUN
inlawrev-2814	359	11	,	,	PUNCT
inlawrev-2814	359	12	the	the	DET
inlawrev-2814	359	13	state	state	NOUN
inlawrev-2814	359	14	tax	tax	NOUN
inlawrev-2814	359	15	board	board	NOUN
inlawrev-2814	359	16	argued	argue	VERB
inlawrev-2814	359	17	that	that	SCONJ
inlawrev-2814	359	18	,	,	PUNCT
inlawrev-2814	359	19	''	''	PUNCT
inlawrev-2814	359	20	according	accord	VERB
inlawrev-2814	359	21	to	to	ADP
inlawrev-2814	359	22	the	the	DET
inlawrev-2814	359	23	language	language	NOUN
inlawrev-2814	359	24	of	of	ADP
inlawrev-2814	359	25	indiana	indiana	PROPN
inlawrev-2814	359	26	code	code	PROPN
inlawrev-2814	359	27	section	section	NOUN
inlawrev-2814	359	28	6	6	NUM
inlawrev-2814	359	29	-	-	SYM
inlawrev-2814	359	30	1.110	1.110	NUM
inlawrev-2814	359	31	-	-	PUNCT
inlawrev-2814	359	32	29.5	29.5	NUM
inlawrev-2814	359	33	,	,	PUNCT
inlawrev-2814	359	34	the	the	DET
inlawrev-2814	359	35	taxpayer	taxpayer	NOUN
inlawrev-2814	359	36	must	must	AUX
inlawrev-2814	359	37	elect	elect	VERB
inlawrev-2814	359	38	to	to	PART
inlawrev-2814	359	39	use	use	VERB
inlawrev-2814	359	40	either	either	CCONJ
inlawrev-2814	359	41	the	the	DET
inlawrev-2814	359	42	allocation	allocation	NOUN
inlawrev-2814	359	43	method	method	NOUN
inlawrev-2814	359	44	of	of	ADP
inlawrev-2814	359	45	indiana	indiana	PROPN
inlawrev-2814	359	46	code	code	PROPN
inlawrev-2814	359	47	section	section	NOUN
inlawrev-2814	359	48	6	6	NUM
inlawrev-2814	359	49	-	-	SYM
inlawrev-2814	359	50	1.1	1.1	NUM
inlawrev-2814	359	51	-	-	PUNCT
inlawrev-2814	359	52	10	10	NUM
inlawrev-2814	359	53	-	-	SYM
inlawrev-2814	359	54	29	29	NUM
inlawrev-2814	359	55	or	or	CCONJ
inlawrev-2814	359	56	the	the	DET
inlawrev-2814	359	57	specific	specific	ADJ
inlawrev-2814	359	58	identification	identification	NOUN
inlawrev-2814	359	59	method	method	NOUN
inlawrev-2814	359	60	of	of	ADP
inlawrev-2814	359	61	indiana	indiana	PROPN
inlawrev-2814	359	62	code	code	PROPN
inlawrev-2814	359	63	section	section	NOUN
inlawrev-2814	359	64	6	6	NUM
inlawrev-2814	359	65	-	-	PUNCT
inlawrev-2814	359	66	l.l-10	l.l-10	ADP
inlawrev-2814	359	67	-	-	PUNCT
inlawrev-2814	359	68	30(b)"«^	30(b)"«^	PROPN
inlawrev-2814	359	69	and	and	CCONJ
inlawrev-2814	359	70	that	that	SCONJ
inlawrev-2814	359	71	rca	rca	PROPN
inlawrev-2814	359	72	had	have	AUX
inlawrev-2814	359	73	in	in	ADP
inlawrev-2814	359	74	fact	fact	NOUN
inlawrev-2814	359	75	used	use	VERB
inlawrev-2814	359	76	both	both	DET
inlawrev-2814	359	77	methods	method	NOUN
inlawrev-2814	359	78	in	in	ADP
inlawrev-2814	359	79	arriving	arrive	VERB
inlawrev-2814	359	80	at	at	ADP
inlawrev-2814	359	81	its	its	PRON
inlawrev-2814	359	82	total	total	ADJ
inlawrev-2814	359	83	exemption	exemption	NOUN
inlawrev-2814	359	84	.	.	PUNCT
inlawrev-2814	360	1	the	the	DET
inlawrev-2814	360	2	tax	tax	NOUN
inlawrev-2814	360	3	court	court	NOUN
inlawrev-2814	360	4	,	,	PUNCT
inlawrev-2814	360	5	however	however	ADV
inlawrev-2814	360	6	,	,	PUNCT
inlawrev-2814	360	7	rejected	reject	VERB
inlawrev-2814	360	8	this	this	DET
inlawrev-2814	360	9	argument	argument	NOUN
inlawrev-2814	360	10	,	,	PUNCT
inlawrev-2814	360	11	noting	note	VERB
inlawrev-2814	360	12	that	that	SCONJ
inlawrev-2814	360	13	indiana	indiana	PROPN
inlawrev-2814	360	14	code	code	PROPN
inlawrev-2814	360	15	section	section	NOUN
inlawrev-2814	360	16	61.1	61.1	NUM
inlawrev-2814	360	17	-	-	SYM
inlawrev-2814	360	18	10	10	NUM
inlawrev-2814	360	19	-	-	SYM
inlawrev-2814	360	20	29.5	29.5	NUM
inlawrev-2814	360	21	only	only	ADV
inlawrev-2814	360	22	provides	provide	VERB
inlawrev-2814	360	23	a	a	DET
inlawrev-2814	360	24	method	method	NOUN
inlawrev-2814	360	25	for	for	ADP
inlawrev-2814	360	26	substantiating	substantiate	VERB
inlawrev-2814	360	27	the	the	DET
inlawrev-2814	360	28	taxpayer	taxpayer	NOUN
inlawrev-2814	360	29	's	's	PART
inlawrev-2814	360	30	exemption	exemption	NOUN
inlawrev-2814	360	31	claim	claim	NOUN
inlawrev-2814	360	32	under	under	ADP
inlawrev-2814	360	33	indiana	indiana	PROPN
inlawrev-2814	360	34	code	code	PROPN
inlawrev-2814	360	35	sections	section	NOUN
inlawrev-2814	360	36	6	6	NUM
inlawrev-2814	360	37	-	-	SYM
inlawrev-2814	360	38	1.1	1.1	NUM
inlawrev-2814	360	39	-	-	PUNCT
inlawrev-2814	360	40	10	10	NUM
inlawrev-2814	360	41	-	-	SYM
inlawrev-2814	360	42	29	29	NUM
inlawrev-2814	360	43	,	,	PUNCT
inlawrev-2814	360	44	30(a	30(a	NUM
inlawrev-2814	360	45	)	)	PUNCT
inlawrev-2814	360	46	or	or	CCONJ
inlawrev-2814	360	47	30(c	30(c	NUM
inlawrev-2814	360	48	)	)	PUNCT
inlawrev-2814	360	49	.	.	PUNCT
inlawrev-2814	361	1	in	in	ADP
inlawrev-2814	361	2	short	short	ADJ
inlawrev-2814	361	3	,	,	PUNCT
inlawrev-2814	361	4	the	the	DET
inlawrev-2814	361	5	court	court	NOUN
inlawrev-2814	361	6	concluded	conclude	VERB
inlawrev-2814	361	7	that	that	SCONJ
inlawrev-2814	361	8	the	the	DET
inlawrev-2814	361	9	election	election	NOUN
inlawrev-2814	361	10	which	which	PRON
inlawrev-2814	361	11	the	the	DET
inlawrev-2814	361	12	taxpayer	taxpayer	NOUN
inlawrev-2814	361	13	makes	make	VERB
inlawrev-2814	361	14	under	under	ADP
inlawrev-2814	361	15	indiana	indiana	PROPN
inlawrev-2814	361	16	code	code	PROPN
inlawrev-2814	361	17	section	section	NOUN
inlawrev-2814	361	18	6	6	NUM
inlawrev-2814	361	19	-	-	SYM
inlawrev-2814	361	20	1.1	1.1	NUM
inlawrev-2814	361	21	-	-	PUNCT
inlawrev-2814	361	22	10	10	NUM
inlawrev-2814	361	23	-	-	SYM
inlawrev-2814	361	24	29.5	29.5	NUM
inlawrev-2814	361	25	relates	relate	VERB
inlawrev-2814	361	26	only	only	ADV
inlawrev-2814	361	27	to	to	ADP
inlawrev-2814	361	28	indiana	indiana	PROPN
inlawrev-2814	361	29	code	code	PROPN
inlawrev-2814	361	30	sections	section	NOUN
inlawrev-2814	361	31	6	6	NUM
inlawrev-2814	361	32	-	-	SYM
inlawrev-2814	361	33	1.1	1.1	NUM
inlawrev-2814	361	34	-	-	PUNCT
inlawrev-2814	361	35	10	10	NUM
inlawrev-2814	361	36	-	-	SYM
inlawrev-2814	361	37	29	29	NUM
inlawrev-2814	361	38	and	and	CCONJ
inlawrev-2814	361	39	6	6	NUM
inlawrev-2814	361	40	-	-	PUNCT
inlawrev-2814	361	41	l.l-10	l.l-10	NUM
inlawrev-2814	361	42	-	-	PUNCT
inlawrev-2814	361	43	30(a	30(a	NUM
inlawrev-2814	361	44	)	)	PUNCT
inlawrev-2814	361	45	and	and	CCONJ
inlawrev-2814	361	46	(	(	PUNCT
inlawrev-2814	361	47	c	c	NOUN
inlawrev-2814	361	48	)	)	PUNCT
inlawrev-2814	361	49	and	and	CCONJ
inlawrev-2814	361	50	does	do	AUX
inlawrev-2814	361	51	not	not	PART
inlawrev-2814	361	52	preclude	preclude	VERB
inlawrev-2814	361	53	the	the	DET
inlawrev-2814	361	54	taking	taking	NOUN
inlawrev-2814	361	55	of	of	ADP
inlawrev-2814	361	56	the	the	DET
inlawrev-2814	361	57	exemption	exemption	NOUN
inlawrev-2814	361	58	provided	provide	VERB
inlawrev-2814	361	59	by	by	ADP
inlawrev-2814	361	60	indiana	indiana	PROPN
inlawrev-2814	361	61	code	code	PROPN
inlawrev-2814	361	62	section	section	PROPN
inlawrev-2814	361	63	6	6	NUM
inlawrev-2814	361	64	-	-	SYM
inlawrev-2814	361	65	1.110	1.110	NUM
inlawrev-2814	361	66	-	-	PUNCT
inlawrev-2814	361	67	30(b	30(b	NUM
inlawrev-2814	361	68	)	)	PUNCT
inlawrev-2814	361	69	.	.	PUNCT
inlawrev-2814	362	1	«	«	PUNCT
inlawrev-2814	362	2	«	«	PUNCT
inlawrev-2814	362	3	judge	judge	PROPN
inlawrev-2814	362	4	fisher	fisher	PROPN
inlawrev-2814	362	5	also	also	ADV
inlawrev-2814	362	6	rejected	reject	VERB
inlawrev-2814	362	7	the	the	DET
inlawrev-2814	362	8	state	state	NOUN
inlawrev-2814	362	9	tax	tax	NOUN
inlawrev-2814	362	10	board	board	NOUN
inlawrev-2814	362	11	's	's	PART
inlawrev-2814	362	12	argument	argument	NOUN
inlawrev-2814	362	13	that	that	SCONJ
inlawrev-2814	362	14	rca	rca	PROPN
inlawrev-2814	362	15	had	have	AUX
inlawrev-2814	362	16	violated	violate	VERB
inlawrev-2814	362	17	indiana	indiana	PROPN
inlawrev-2814	362	18	code	code	PROPN
inlawrev-2814	362	19	section	section	NOUN
inlawrev-2814	362	20	6	6	NUM
inlawrev-2814	362	21	-	-	SYM
inlawrev-2814	362	22	1	1	NUM
inlawrev-2814	362	23	.	.	NOUN
inlawrev-2814	362	24	1	1	NUM
inlawrev-2814	362	25	-	-	SYM
inlawrev-2814	362	26	10	10	NUM
inlawrev-2814	362	27	-	-	SYM
inlawrev-2814	362	28	29	29	NUM
inlawrev-2814	362	29	.	.	PUNCT
inlawrev-2814	363	1	5	5	NUM
inlawrev-2814	363	2	's	's	PART
inlawrev-2814	363	3	requirement	requirement	NOUN
inlawrev-2814	363	4	that	that	SCONJ
inlawrev-2814	363	5	the	the	DET
inlawrev-2814	363	6	allocation	allocation	NOUN
inlawrev-2814	363	7	factor	factor	NOUN
inlawrev-2814	363	8	be	be	AUX
inlawrev-2814	363	9	applied	apply	VERB
inlawrev-2814	363	10	to	to	ADP
inlawrev-2814	363	11	the	the	DET
inlawrev-2814	363	12	"	"	PUNCT
inlawrev-2814	363	13	total	total	ADJ
inlawrev-2814	363	14	inventory	inventory	NOUN
inlawrev-2814	363	15	.	.	PUNCT
inlawrev-2814	364	1	"	"	PUNCT
inlawrev-2814	364	2	^^	^^	CCONJ
inlawrev-2814	364	3	the	the	DET
inlawrev-2814	364	4	board	board	NOUN
inlawrev-2814	364	5	clearly	clearly	ADV
inlawrev-2814	364	6	83	83	NUM
inlawrev-2814	364	7	.	.	SYM
inlawrev-2814	364	8	528	528	NUM
inlawrev-2814	364	9	n.e.2d	n.e.2d	NOUN
inlawrev-2814	364	10	at	at	ADP
inlawrev-2814	364	11	125	125	NUM
inlawrev-2814	364	12	.	.	PUNCT
inlawrev-2814	364	13	84	84	NUM
inlawrev-2814	364	14	.	.	PUNCT
inlawrev-2814	365	1	as	as	ADP
inlawrev-2814	365	2	an	an	DET
inlawrev-2814	365	3	alternative	alternative	NOUN
inlawrev-2814	365	4	to	to	ADP
inlawrev-2814	365	5	the	the	DET
inlawrev-2814	365	6	specific	specific	ADJ
inlawrev-2814	365	7	identification	identification	NOUN
inlawrev-2814	365	8	method	method	NOUN
inlawrev-2814	365	9	,	,	PUNCT
inlawrev-2814	365	10	a	a	DET
inlawrev-2814	365	11	taxpayer	taxpayer	NOUN
inlawrev-2814	365	12	"	"	PUNCT
inlawrev-2814	365	13	may	may	AUX
inlawrev-2814	365	14	elect	elect	VERB
inlawrev-2814	365	15	to	to	PART
inlawrev-2814	365	16	estabhsh	estabhsh	VERB
inlawrev-2814	365	17	the	the	DET
inlawrev-2814	365	18	value	value	NOUN
inlawrev-2814	365	19	of	of	ADP
inlawrev-2814	365	20	his	his	PRON
inlawrev-2814	365	21	exempt	exempt	ADJ
inlawrev-2814	365	22	personal	personal	ADJ
inlawrev-2814	365	23	property	property	NOUN
inlawrev-2814	365	24	by	by	ADP
inlawrev-2814	365	25	utihzing	utihze	VERB
inlawrev-2814	365	26	the	the	DET
inlawrev-2814	365	27	allocation	allocation	NOUN
inlawrev-2814	365	28	method	method	NOUN
inlawrev-2814	365	29	.	.	PUNCT
inlawrev-2814	365	30	"	"	PUNCT
inlawrev-2814	366	1	the	the	DET
inlawrev-2814	366	2	statute	statute	NOUN
inlawrev-2814	366	3	sets	set	VERB
inlawrev-2814	366	4	out	out	ADP
inlawrev-2814	366	5	the	the	DET
inlawrev-2814	366	6	formula	formula	NOUN
inlawrev-2814	366	7	for	for	ADP
inlawrev-2814	366	8	a	a	DET
inlawrev-2814	366	9	determination	determination	NOUN
inlawrev-2814	366	10	under	under	ADP
inlawrev-2814	366	11	this	this	DET
inlawrev-2814	366	12	method	method	NOUN
inlawrev-2814	366	13	.	.	PUNCT
inlawrev-2814	367	1	ind	ind	PROPN
inlawrev-2814	367	2	.	.	PUNCT
inlawrev-2814	368	1	code	code	PROPN
inlawrev-2814	368	2	§	§	PROPN
inlawrev-2814	368	3	6l.l-10	6l.l-10	PROPN
inlawrev-2814	368	4	-	-	PUNCT
inlawrev-2814	368	5	29.5(b	29.5(b	NUM
inlawrev-2814	368	6	)	)	PUNCT
inlawrev-2814	368	7	(	(	PUNCT
inlawrev-2814	368	8	1988	1988	NUM
inlawrev-2814	368	9	)	)	PUNCT
inlawrev-2814	368	10	.	.	PUNCT
inlawrev-2814	369	1	85	85	NUM
inlawrev-2814	369	2	.	.	SYM
inlawrev-2814	369	3	528	528	NUM
inlawrev-2814	369	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	369	5	at	at	ADP
inlawrev-2814	369	6	125	125	NUM
inlawrev-2814	369	7	.	.	PUNCT
inlawrev-2814	370	1	in	in	ADP
inlawrev-2814	370	2	computing	compute	VERB
inlawrev-2814	370	3	its	its	PRON
inlawrev-2814	370	4	exemption	exemption	NOUN
inlawrev-2814	370	5	under	under	ADP
inlawrev-2814	370	6	indiana	indiana	PROPN
inlawrev-2814	370	7	code	code	PROPN
inlawrev-2814	370	8	section	section	NOUN
inlawrev-2814	370	9	6	6	NUM
inlawrev-2814	370	10	-	-	SYM
inlawrev-2814	370	11	1.1	1.1	NUM
inlawrev-2814	370	12	-	-	PUNCT
inlawrev-2814	370	13	10	10	NUM
inlawrev-2814	370	14	-	-	SYM
inlawrev-2814	370	15	29	29	NUM
inlawrev-2814	370	16	,	,	PUNCT
inlawrev-2814	370	17	rca	rca	PROPN
inlawrev-2814	370	18	took	take	VERB
inlawrev-2814	370	19	the	the	DET
inlawrev-2814	370	20	value	value	NOUN
inlawrev-2814	370	21	of	of	ADP
inlawrev-2814	370	22	its	its	PRON
inlawrev-2814	370	23	domestic	domestic	ADJ
inlawrev-2814	370	24	inventory	inventory	NOUN
inlawrev-2814	370	25	,	,	PUNCT
inlawrev-2814	370	26	multiplied	multiply	VERB
inlawrev-2814	370	27	it	it	PRON
inlawrev-2814	370	28	by	by	ADP
inlawrev-2814	370	29	the	the	DET
inlawrev-2814	370	30	98*^0	98*^0	NUM
inlawrev-2814	370	31	allocation	allocation	NOUN
inlawrev-2814	370	32	factor	factor	NOUN
inlawrev-2814	370	33	,	,	PUNCT
inlawrev-2814	370	34	subtracted	subtract	VERB
inlawrev-2814	370	35	the	the	DET
inlawrev-2814	370	36	value	value	NOUN
inlawrev-2814	370	37	of	of	ADP
inlawrev-2814	370	38	the	the	DET
inlawrev-2814	370	39	exemption	exemption	NOUN
inlawrev-2814	370	40	it	it	PRON
inlawrev-2814	370	41	had	have	AUX
inlawrev-2814	370	42	claimed	claim	VERB
inlawrev-2814	370	43	on	on	ADP
inlawrev-2814	370	44	its	its	PRON
inlawrev-2814	370	45	domestic	domestic	ADJ
inlawrev-2814	370	46	inventory	inventory	NOUN
inlawrev-2814	370	47	under	under	ADP
inlawrev-2814	370	48	indiana	indiana	PROPN
inlawrev-2814	370	49	code	code	PROPN
inlawrev-2814	370	50	section	section	NOUN
inlawrev-2814	370	51	6	6	NUM
inlawrev-2814	370	52	-	-	PUNCT
inlawrev-2814	370	53	l.l-10	l.l-10	DET
inlawrev-2814	370	54	-	-	PUNCT
inlawrev-2814	370	55	30(b	30(b	NUM
inlawrev-2814	370	56	)	)	PUNCT
inlawrev-2814	370	57	and	and	CCONJ
inlawrev-2814	370	58	multiplied	multiply	VERB
inlawrev-2814	370	59	the	the	DET
inlawrev-2814	370	60	remainder	remainder	NOUN
inlawrev-2814	370	61	by	by	ADP
inlawrev-2814	370	62	60	60	NUM
inlawrev-2814	370	63	%	%	NOUN
inlawrev-2814	370	64	.	.	PUNCT
inlawrev-2814	371	1	the	the	DET
inlawrev-2814	371	2	6097o	6097o	NUM
inlawrev-2814	371	3	multipuer	multipuer	NOUN
inlawrev-2814	371	4	represents	represent	VERB
inlawrev-2814	371	5	that	that	SCONJ
inlawrev-2814	371	6	portion	portion	NOUN
inlawrev-2814	371	7	of	of	ADP
inlawrev-2814	371	8	the	the	DET
inlawrev-2814	371	9	exemption	exemption	NOUN
inlawrev-2814	371	10	that	that	PRON
inlawrev-2814	371	11	was	be	AUX
inlawrev-2814	371	12	phased	phase	VERB
inlawrev-2814	371	13	in	in	ADP
inlawrev-2814	371	14	in	in	ADP
inlawrev-2814	371	15	1986	1986	NUM
inlawrev-2814	371	16	pursuant	pursuant	NOUN
inlawrev-2814	371	17	to	to	ADP
inlawrev-2814	371	18	p.l	p.l	PROPN
inlawrev-2814	371	19	.	.	PROPN
inlawrev-2814	371	20	41	41	NUM
inlawrev-2814	371	21	-	-	SYM
inlawrev-2814	371	22	1984	1984	NUM
inlawrev-2814	371	23	,	,	PUNCT
inlawrev-2814	371	24	§	§	PROPN
inlawrev-2814	371	25	5	5	NUM
inlawrev-2814	371	26	.	.	PUNCT
inlawrev-2814	371	27	rca	rca	PROPN
inlawrev-2814	371	28	then	then	ADV
inlawrev-2814	371	29	added	add	VERB
inlawrev-2814	371	30	all	all	PRON
inlawrev-2814	371	31	of	of	ADP
inlawrev-2814	371	32	its	its	PRON
inlawrev-2814	371	33	exemption	exemption	NOUN
inlawrev-2814	371	34	claims	claim	VERB
inlawrev-2814	371	35	together	together	ADV
inlawrev-2814	371	36	and	and	CCONJ
inlawrev-2814	371	37	deducted	deduct	VERB
inlawrev-2814	371	38	that	that	DET
inlawrev-2814	371	39	sum	sum	NOUN
inlawrev-2814	371	40	from	from	ADP
inlawrev-2814	371	41	its	its	PRON
inlawrev-2814	371	42	reported	reported	ADJ
inlawrev-2814	371	43	inventory	inventory	NOUN
inlawrev-2814	371	44	.	.	PUNCT
inlawrev-2814	372	1	528	528	NUM
inlawrev-2814	372	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	372	3	at	at	ADP
inlawrev-2814	372	4	126	126	NUM
inlawrev-2814	372	5	.	.	PUNCT
inlawrev-2814	372	6	86	86	NUM
inlawrev-2814	372	7	.	.	PUNCT
inlawrev-2814	373	1	i	i	PRON
inlawrev-2814	373	2	d.	d.	PROPN
inlawrev-2814	373	3	87	87	NUM
inlawrev-2814	373	4	.	.	PUNCT
inlawrev-2814	374	1	i	i	PRON
inlawrev-2814	374	2	d.	d.	PROPN
inlawrev-2814	374	3	at	at	ADP
inlawrev-2814	374	4	127	127	NUM
inlawrev-2814	374	5	(	(	PUNCT
inlawrev-2814	374	6	emphasis	emphasis	NOUN
inlawrev-2814	374	7	in	in	ADP
inlawrev-2814	374	8	original	original	ADJ
inlawrev-2814	374	9	)	)	PUNCT
inlawrev-2814	374	10	.	.	PUNCT
inlawrev-2814	375	1	88	88	NUM
inlawrev-2814	375	2	.	.	PUNCT
inlawrev-2814	376	1	i	i	PRON
inlawrev-2814	376	2	d.	d.	PROPN
inlawrev-2814	376	3	89	89	NUM
inlawrev-2814	376	4	.	.	PUNCT
inlawrev-2814	377	1	according	accord	VERB
inlawrev-2814	377	2	to	to	ADP
inlawrev-2814	377	3	the	the	DET
inlawrev-2814	377	4	state	state	NOUN
inlawrev-2814	377	5	board	board	NOUN
inlawrev-2814	377	6	's	's	PART
inlawrev-2814	377	7	findings	finding	NOUN
inlawrev-2814	377	8	:	:	PUNCT
inlawrev-2814	377	9	[	[	X
inlawrev-2814	377	10	ind	ind	X
inlawrev-2814	377	11	.	.	PUNCT
inlawrev-2814	377	12	code	code	PROPN
inlawrev-2814	377	13	§	§	PROPN
inlawrev-2814	377	14	6	6	NUM
inlawrev-2814	377	15	-	-	SYM
inlawrev-2814	377	16	1.1	1.1	NUM
inlawrev-2814	377	17	-	-	PUNCT
inlawrev-2814	377	18	10	10	NUM
inlawrev-2814	377	19	-	-	NUM
inlawrev-2814	377	20	29.5	29.5	NUM
inlawrev-2814	377	21	(	(	PUNCT
inlawrev-2814	377	22	1988	1988	NUM
inlawrev-2814	377	23	)	)	PUNCT
inlawrev-2814	377	24	]	]	PUNCT
inlawrev-2814	377	25	prohibits	prohibit	VERB
inlawrev-2814	377	26	any	any	DET
inlawrev-2814	377	27	deductions	deduction	NOUN
inlawrev-2814	377	28	from	from	ADP
inlawrev-2814	377	29	inventory	inventory	NOUN
inlawrev-2814	377	30	before	before	SCONJ
inlawrev-2814	377	31	the	the	DET
inlawrev-2814	377	32	appropriate	appropriate	ADJ
inlawrev-2814	377	33	percentages	percentage	NOUN
inlawrev-2814	377	34	are	be	AUX
inlawrev-2814	377	35	applied	apply	VERB
inlawrev-2814	377	36	under	under	ADP
inlawrev-2814	377	37	i.c	i.c	PROPN
inlawrev-2814	377	38	.	.	PUNCT
inlawrev-2814	378	1	§	§	PROPN
inlawrev-2814	378	2	6	6	NUM
inlawrev-2814	378	3	-	-	SYM
inlawrev-2814	378	4	1.1	1.1	NUM
inlawrev-2814	378	5	-	-	PUNCT
inlawrev-2814	378	6	10	10	NUM
inlawrev-2814	378	7	-	-	SYM
inlawrev-2814	378	8	29	29	NUM
inlawrev-2814	378	9	.	.	PUNCT
inlawrev-2814	379	1	therefore	therefore	ADV
inlawrev-2814	379	2	,	,	PUNCT
inlawrev-2814	379	3	a	a	DET
inlawrev-2814	379	4	taxpayer	taxpayer	NOUN
inlawrev-2814	379	5	can	can	AUX
inlawrev-2814	379	6	not	not	PART
inlawrev-2814	379	7	exempt	exempt	VERB
inlawrev-2814	379	8	inventory	inventory	NOUN
inlawrev-2814	379	9	under	under	ADP
inlawrev-2814	379	10	i.c	i.c	PROPN
inlawrev-2814	379	11	.	.	PUNCT
inlawrev-2814	380	1	§	§	PROPN
inlawrev-2814	380	2	6	6	NUM
inlawrev-2814	380	3	-	-	PUNCT
inlawrev-2814	380	4	l.l-10	l.l-10	NUM
inlawrev-2814	380	5	-	-	PUNCT
inlawrev-2814	380	6	30(b	30(b	NUM
inlawrev-2814	380	7	)	)	PUNCT
inlawrev-2814	380	8	and	and	CCONJ
inlawrev-2814	380	9	then	then	ADV
inlawrev-2814	380	10	apply	apply	VERB
inlawrev-2814	380	11	434	434	NUM
inlawrev-2814	380	12	indiana	indiana	PROPN
inlawrev-2814	380	13	law	law	PROPN
inlawrev-2814	380	14	review	review	NOUN
inlawrev-2814	381	1	[	[	X
inlawrev-2814	381	2	vol	vol	NOUN
inlawrev-2814	381	3	.	.	PUNCT
inlawrev-2814	382	1	22:419	22:419	NUM
inlawrev-2814	382	2	did	do	AUX
inlawrev-2814	382	3	not	not	PART
inlawrev-2814	382	4	understand	understand	VERB
inlawrev-2814	382	5	how	how	SCONJ
inlawrev-2814	382	6	rca	rca	PROPN
inlawrev-2814	382	7	calculated	calculate	VERB
inlawrev-2814	382	8	its	its	PRON
inlawrev-2814	382	9	exemption	exemption	NOUN
inlawrev-2814	382	10	claim	claim	NOUN
inlawrev-2814	382	11	because	because	SCONJ
inlawrev-2814	382	12	it	it	PRON
inlawrev-2814	382	13	asserted	assert	VERB
inlawrev-2814	382	14	that	that	SCONJ
inlawrev-2814	382	15	rca	rca	PROPN
inlawrev-2814	382	16	applied	apply	VERB
inlawrev-2814	382	17	the	the	DET
inlawrev-2814	382	18	allocation	allocation	NOUN
inlawrev-2814	382	19	factor	factor	NOUN
inlawrev-2814	382	20	to	to	ADP
inlawrev-2814	382	21	its	its	PRON
inlawrev-2814	382	22	inventory	inventory	NOUN
inlawrev-2814	382	23	after	after	SCONJ
inlawrev-2814	382	24	rca	rca	PROPN
inlawrev-2814	382	25	deducted	deduct	VERB
inlawrev-2814	382	26	that	that	DET
inlawrev-2814	382	27	portion	portion	NOUN
inlawrev-2814	382	28	of	of	ADP
inlawrev-2814	382	29	the	the	DET
inlawrev-2814	382	30	domestic	domestic	ADJ
inlawrev-2814	382	31	inventory	inventory	NOUN
inlawrev-2814	382	32	for	for	ADP
inlawrev-2814	382	33	which	which	PRON
inlawrev-2814	382	34	an	an	DET
inlawrev-2814	382	35	exemption	exemption	NOUN
inlawrev-2814	382	36	was	be	AUX
inlawrev-2814	382	37	claimed	claim	VERB
inlawrev-2814	382	38	under	under	ADP
inlawrev-2814	382	39	indiana	indiana	PROPN
inlawrev-2814	382	40	code	code	PROPN
inlawrev-2814	382	41	section	section	NOUN
inlawrev-2814	382	42	6	6	NUM
inlawrev-2814	382	43	-	-	PUNCT
inlawrev-2814	382	44	l.l-10	l.l-10	PRON
inlawrev-2814	382	45	-	-	PUNCT
inlawrev-2814	382	46	30(b	30(b	NUM
inlawrev-2814	382	47	)	)	PUNCT
inlawrev-2814	382	48	.	.	PUNCT
inlawrev-2814	383	1	the	the	DET
inlawrev-2814	383	2	court	court	NOUN
inlawrev-2814	383	3	noted	note	VERB
inlawrev-2814	383	4	correctly	correctly	ADV
inlawrev-2814	383	5	that	that	SCONJ
inlawrev-2814	383	6	,	,	PUNCT
inlawrev-2814	383	7	in	in	ADP
inlawrev-2814	383	8	fact	fact	NOUN
inlawrev-2814	383	9	,	,	PUNCT
inlawrev-2814	383	10	rca	rca	PROPN
inlawrev-2814	383	11	had	have	AUX
inlawrev-2814	383	12	complied	comply	VERB
inlawrev-2814	383	13	with	with	ADP
inlawrev-2814	383	14	the	the	DET
inlawrev-2814	383	15	law	law	NOUN
inlawrev-2814	383	16	by	by	ADP
inlawrev-2814	383	17	applying	apply	VERB
inlawrev-2814	383	18	the	the	DET
inlawrev-2814	383	19	allocation	allocation	NOUN
inlawrev-2814	383	20	factor	factor	NOUN
inlawrev-2814	383	21	(	(	PUNCT
inlawrev-2814	383	22	98	98	NUM
inlawrev-2814	383	23	%	%	NOUN
inlawrev-2814	383	24	)	)	PUNCT
inlawrev-2814	383	25	to	to	ADP
inlawrev-2814	383	26	its	its	PRON
inlawrev-2814	383	27	total	total	ADJ
inlawrev-2814	383	28	inventory	inventory	NOUN
inlawrev-2814	383	29	and	and	CCONJ
inlawrev-2814	383	30	then	then	ADV
inlawrev-2814	383	31	deducting	deduct	VERB
inlawrev-2814	383	32	the	the	DET
inlawrev-2814	383	33	value	value	NOUN
inlawrev-2814	383	34	of	of	ADP
inlawrev-2814	383	35	the	the	DET
inlawrev-2814	383	36	inventory	inventory	NOUN
inlawrev-2814	383	37	it	it	PRON
inlawrev-2814	383	38	claimed	claim	VERB
inlawrev-2814	383	39	to	to	PART
inlawrev-2814	383	40	be	be	AUX
inlawrev-2814	383	41	exempted	exempt	VERB
inlawrev-2814	383	42	under	under	ADP
inlawrev-2814	383	43	indiana	indiana	PROPN
inlawrev-2814	383	44	code	code	PROPN
inlawrev-2814	383	45	section	section	NOUN
inlawrev-2814	383	46	6	6	NUM
inlawrev-2814	383	47	-	-	PUNCT
inlawrev-2814	383	48	1.1.10	1.1.10	NUM
inlawrev-2814	383	49	-	-	PUNCT
inlawrev-2814	383	50	30(b).^<^	30(b).^<^	NOUN
inlawrev-2814	383	51	the	the	DET
inlawrev-2814	383	52	court	court	NOUN
inlawrev-2814	383	53	also	also	ADV
inlawrev-2814	383	54	dismissed	dismiss	VERB
inlawrev-2814	383	55	the	the	DET
inlawrev-2814	383	56	state	state	NOUN
inlawrev-2814	383	57	tax	tax	NOUN
inlawrev-2814	383	58	board	board	NOUN
inlawrev-2814	383	59	's	's	PART
inlawrev-2814	383	60	argument	argument	NOUN
inlawrev-2814	383	61	that	that	SCONJ
inlawrev-2814	383	62	rca	rca	PROPN
inlawrev-2814	383	63	was	be	AUX
inlawrev-2814	383	64	simply	simply	ADV
inlawrev-2814	383	65	trying	try	VERB
inlawrev-2814	383	66	to	to	PART
inlawrev-2814	383	67	avoid	avoid	VERB
inlawrev-2814	383	68	the	the	DET
inlawrev-2814	383	69	phase	phase	NOUN
inlawrev-2814	383	70	-	-	PUNCT
inlawrev-2814	383	71	in	in	NOUN
inlawrev-2814	383	72	of	of	ADP
inlawrev-2814	383	73	indiana	indiana	PROPN
inlawrev-2814	383	74	code	code	PROPN
inlawrev-2814	383	75	section	section	NOUN
inlawrev-2814	383	76	6	6	NUM
inlawrev-2814	383	77	-	-	SYM
inlawrev-2814	383	78	1.110	1.110	NUM
inlawrev-2814	383	79	-	-	SYM
inlawrev-2814	383	80	29	29	NUM
inlawrev-2814	383	81	.	.	PUNCT
inlawrev-2814	384	1	the	the	DET
inlawrev-2814	384	2	court	court	NOUN
inlawrev-2814	384	3	's	's	PART
inlawrev-2814	384	4	rejection	rejection	NOUN
inlawrev-2814	384	5	of	of	ADP
inlawrev-2814	384	6	this	this	DET
inlawrev-2814	384	7	argument	argument	NOUN
inlawrev-2814	384	8	was	be	AUX
inlawrev-2814	384	9	based	base	VERB
inlawrev-2814	384	10	upon	upon	SCONJ
inlawrev-2814	384	11	the	the	DET
inlawrev-2814	384	12	simple	simple	ADJ
inlawrev-2814	384	13	fact	fact	NOUN
inlawrev-2814	384	14	that	that	SCONJ
inlawrev-2814	384	15	rca	rca	PROPN
inlawrev-2814	384	16	had	have	AUX
inlawrev-2814	384	17	indeed	indeed	ADV
inlawrev-2814	384	18	applied	apply	VERB
inlawrev-2814	384	19	the	the	DET
inlawrev-2814	384	20	phase	phase	NOUN
inlawrev-2814	384	21	-	-	PUNCT
inlawrev-2814	384	22	in	in	ADP
inlawrev-2814	384	23	percentage	percentage	NOUN
inlawrev-2814	384	24	to	to	ADP
inlawrev-2814	384	25	the	the	DET
inlawrev-2814	384	26	inventory	inventory	NOUN
inlawrev-2814	384	27	that	that	PRON
inlawrev-2814	384	28	it	it	PRON
inlawrev-2814	384	29	claimed	claim	VERB
inlawrev-2814	384	30	as	as	ADP
inlawrev-2814	384	31	being	be	AUX
inlawrev-2814	384	32	exempt	exempt	ADJ
inlawrev-2814	384	33	under	under	ADP
inlawrev-2814	384	34	indiana	indiana	PROPN
inlawrev-2814	384	35	code	code	PROPN
inlawrev-2814	384	36	section	section	NOUN
inlawrev-2814	384	37	6	6	NUM
inlawrev-2814	384	38	-	-	SYM
inlawrev-2814	384	39	1.1	1.1	NUM
inlawrev-2814	384	40	-	-	NUM
inlawrev-2814	384	41	1029	1029	NUM
inlawrev-2814	384	42	,	,	PUNCT
inlawrev-2814	384	43	all	all	PRON
inlawrev-2814	384	44	in	in	ADP
inlawrev-2814	384	45	accordance	accordance	NOUN
inlawrev-2814	384	46	with	with	ADP
inlawrev-2814	384	47	that	that	DET
inlawrev-2814	384	48	statute	statute	NOUN
inlawrev-2814	384	49	.	.	PUNCT
inlawrev-2814	384	50	^^	^^	PUNCT
inlawrev-2814	385	1	in	in	ADP
inlawrev-2814	385	2	conclusion	conclusion	NOUN
inlawrev-2814	385	3	,	,	PUNCT
inlawrev-2814	385	4	the	the	DET
inlawrev-2814	385	5	court	court	NOUN
inlawrev-2814	385	6	found	find	VERB
inlawrev-2814	385	7	that	that	SCONJ
inlawrev-2814	385	8	nothing	nothing	PRON
inlawrev-2814	385	9	in	in	ADP
inlawrev-2814	385	10	indiana	indiana	PROPN
inlawrev-2814	385	11	code	code	PROPN
inlawrev-2814	385	12	sections	section	NOUN
inlawrev-2814	385	13	6	6	NUM
inlawrev-2814	385	14	-	-	SYM
inlawrev-2814	385	15	1.1	1.1	NUM
inlawrev-2814	385	16	-	-	PUNCT
inlawrev-2814	385	17	10	10	NUM
inlawrev-2814	385	18	-	-	SYM
inlawrev-2814	385	19	29	29	NUM
inlawrev-2814	385	20	,	,	PUNCT
inlawrev-2814	385	21	6	6	NUM
inlawrev-2814	385	22	-	-	SYM
inlawrev-2814	385	23	1.1	1.1	NUM
inlawrev-2814	385	24	-	-	PUNCT
inlawrev-2814	385	25	10	10	NUM
inlawrev-2814	385	26	-	-	NUM
inlawrev-2814	385	27	29.5	29.5	NUM
inlawrev-2814	385	28	or	or	CCONJ
inlawrev-2814	385	29	6	6	NUM
inlawrev-2814	385	30	-	-	PUNCT
inlawrev-2814	385	31	l.l-10	l.l-10	NUM
inlawrev-2814	385	32	-	-	PUNCT
inlawrev-2814	385	33	30(b	30(b	NUM
inlawrev-2814	385	34	)	)	PUNCT
inlawrev-2814	385	35	prohibits	prohibit	VERB
inlawrev-2814	385	36	contemporaneous	contemporaneous	ADJ
inlawrev-2814	385	37	exemptions.^^	exemptions.^^	PUNCT
inlawrev-2814	385	38	noting	note	VERB
inlawrev-2814	385	39	that	that	SCONJ
inlawrev-2814	385	40	"	"	PUNCT
inlawrev-2814	385	41	[	[	X
inlawrev-2814	385	42	o]verlap	o]verlap	PROPN
inlawrev-2814	385	43	is	be	AUX
inlawrev-2814	385	44	common	common	ADJ
inlawrev-2814	385	45	among	among	ADP
inlawrev-2814	385	46	tax	tax	NOUN
inlawrev-2814	385	47	exemption	exemption	NOUN
inlawrev-2814	385	48	statutes	statute	NOUN
inlawrev-2814	385	49	,	,	PUNCT
inlawrev-2814	385	50	"	"	PUNCT
inlawrev-2814	385	51	the	the	DET
inlawrev-2814	385	52	court	court	NOUN
inlawrev-2814	385	53	found	find	VERB
inlawrev-2814	385	54	that	that	SCONJ
inlawrev-2814	385	55	taxpayers	taxpayer	NOUN
inlawrev-2814	385	56	could	could	AUX
inlawrev-2814	385	57	qualify	qualify	VERB
inlawrev-2814	385	58	for	for	ADP
inlawrev-2814	385	59	more	more	ADJ
inlawrev-2814	385	60	than	than	ADP
inlawrev-2814	385	61	one	one	NUM
inlawrev-2814	385	62	exemption.^3	exemption.^3	NOUN
inlawrev-2814	385	63	provided	provide	VERB
inlawrev-2814	385	64	that	that	SCONJ
inlawrev-2814	385	65	rca	rca	PROPN
inlawrev-2814	385	66	did	do	AUX
inlawrev-2814	385	67	not	not	PART
inlawrev-2814	385	68	take	take	VERB
inlawrev-2814	385	69	two	two	NUM
inlawrev-2814	385	70	exemptions	exemption	NOUN
inlawrev-2814	385	71	for	for	ADP
inlawrev-2814	385	72	the	the	DET
inlawrev-2814	385	73	same	same	ADJ
inlawrev-2814	385	74	inventory	inventory	NOUN
inlawrev-2814	385	75	,	,	PUNCT
inlawrev-2814	385	76	the	the	DET
inlawrev-2814	385	77	court	court	NOUN
inlawrev-2814	385	78	held	hold	VERB
inlawrev-2814	385	79	that	that	SCONJ
inlawrev-2814	385	80	nothing	nothing	PRON
inlawrev-2814	385	81	in	in	ADP
inlawrev-2814	385	82	the	the	DET
inlawrev-2814	385	83	property	property	NOUN
inlawrev-2814	385	84	tax	tax	NOUN
inlawrev-2814	385	85	laws	law	NOUN
inlawrev-2814	385	86	prohibits	prohibit	VERB
inlawrev-2814	385	87	it	it	PRON
inlawrev-2814	385	88	from	from	ADP
inlawrev-2814	385	89	calculating	calculate	VERB
inlawrev-2814	385	90	the	the	DET
inlawrev-2814	385	91	exemptions	exemption	NOUN
inlawrev-2814	385	92	in	in	ADP
inlawrev-2814	385	93	the	the	DET
inlawrev-2814	385	94	manner	manner	NOUN
inlawrev-2814	385	95	that	that	SCONJ
inlawrev-2814	385	96	it	it	PRON
inlawrev-2814	385	97	did.^	did.^	VERB
inlawrev-2814	385	98	"	"	PUNCT
inlawrev-2814	385	99	*	*	PUNCT
inlawrev-2814	385	100	the	the	DET
inlawrev-2814	385	101	court	court	NOUN
inlawrev-2814	385	102	correctly	correctly	ADV
inlawrev-2814	385	103	interpreted	interpret	VERB
inlawrev-2814	385	104	the	the	DET
inlawrev-2814	385	105	interstate	interstate	ADJ
inlawrev-2814	385	106	commerce	commerce	NOUN
inlawrev-2814	385	107	exemptions	exemption	NOUN
inlawrev-2814	385	108	in	in	ADP
inlawrev-2814	385	109	the	the	DET
inlawrev-2814	385	110	rca	rca	PROPN
inlawrev-2814	385	111	case	case	NOUN
inlawrev-2814	385	112	.	.	PUNCT
inlawrev-2814	386	1	there	there	PRON
inlawrev-2814	386	2	is	be	VERB
inlawrev-2814	386	3	no	no	DET
inlawrev-2814	386	4	reason	reason	NOUN
inlawrev-2814	386	5	to	to	PART
inlawrev-2814	386	6	preclude	preclude	VERB
inlawrev-2814	386	7	taxpayers	taxpayer	NOUN
inlawrev-2814	386	8	from	from	ADP
inlawrev-2814	386	9	qualifying	qualify	VERB
inlawrev-2814	386	10	for	for	ADP
inlawrev-2814	386	11	more	more	ADJ
inlawrev-2814	386	12	than	than	ADP
inlawrev-2814	386	13	one	one	NUM
inlawrev-2814	386	14	of	of	ADP
inlawrev-2814	386	15	the	the	DET
inlawrev-2814	386	16	interstate	interstate	ADJ
inlawrev-2814	386	17	commerce	commerce	NOUN
inlawrev-2814	386	18	exemptions	exemption	NOUN
inlawrev-2814	386	19	,	,	PUNCT
inlawrev-2814	386	20	just	just	ADV
inlawrev-2814	386	21	as	as	SCONJ
inlawrev-2814	386	22	taxpayers	taxpayer	NOUN
inlawrev-2814	386	23	can	can	AUX
inlawrev-2814	386	24	qualify	qualify	VERB
inlawrev-2814	386	25	for	for	ADP
inlawrev-2814	386	26	more	more	ADJ
inlawrev-2814	386	27	than	than	ADP
inlawrev-2814	386	28	one	one	NUM
inlawrev-2814	386	29	of	of	ADP
inlawrev-2814	386	30	the	the	DET
inlawrev-2814	386	31	many	many	ADJ
inlawrev-2814	386	32	other	other	ADJ
inlawrev-2814	386	33	tax	tax	NOUN
inlawrev-2814	386	34	exemptions	exemption	NOUN
inlawrev-2814	386	35	granted	grant	VERB
inlawrev-2814	386	36	by	by	ADP
inlawrev-2814	386	37	the	the	DET
inlawrev-2814	386	38	legislature	legislature	NOUN
inlawrev-2814	386	39	.	.	PUNCT
inlawrev-2814	387	1	as	as	ADV
inlawrev-2814	387	2	long	long	ADV
inlawrev-2814	387	3	as	as	SCONJ
inlawrev-2814	387	4	there	there	PRON
inlawrev-2814	387	5	is	be	VERB
inlawrev-2814	387	6	no	no	DET
inlawrev-2814	387	7	express	express	ADJ
inlawrev-2814	387	8	prohibition	prohibition	NOUN
inlawrev-2814	387	9	against	against	ADP
inlawrev-2814	387	10	a	a	DET
inlawrev-2814	387	11	single	single	ADJ
inlawrev-2814	387	12	taxpayer	taxpayer	NOUN
inlawrev-2814	387	13	claiming	claim	VERB
inlawrev-2814	387	14	two	two	NUM
inlawrev-2814	387	15	or	or	CCONJ
inlawrev-2814	387	16	more	more	ADJ
inlawrev-2814	387	17	exemptions	exemption	NOUN
inlawrev-2814	387	18	and	and	CCONJ
inlawrev-2814	387	19	there	there	PRON
inlawrev-2814	387	20	is	be	VERB
inlawrev-2814	387	21	no	no	DET
inlawrev-2814	387	22	"	"	PUNCT
inlawrev-2814	387	23	double	double	ADJ
inlawrev-2814	387	24	-	-	PUNCT
inlawrev-2814	387	25	dipping	dipping	NOUN
inlawrev-2814	387	26	"	"	PUNCT
inlawrev-2814	387	27	by	by	ADP
inlawrev-2814	387	28	taxpayers	taxpayer	NOUN
inlawrev-2814	387	29	claiming	claim	VERB
inlawrev-2814	387	30	the	the	DET
inlawrev-2814	387	31	same	same	ADJ
inlawrev-2814	387	32	exemption	exemption	NOUN
inlawrev-2814	387	33	twice	twice	ADV
inlawrev-2814	387	34	,	,	PUNCT
inlawrev-2814	387	35	there	there	PRON
inlawrev-2814	387	36	is	be	VERB
inlawrev-2814	387	37	no	no	DET
inlawrev-2814	387	38	support	support	NOUN
inlawrev-2814	387	39	for	for	ADP
inlawrev-2814	387	40	the	the	DET
inlawrev-2814	387	41	position	position	NOUN
inlawrev-2814	387	42	that	that	PRON
inlawrev-2814	387	43	the	the	DET
inlawrev-2814	387	44	state	state	NOUN
inlawrev-2814	387	45	tax	tax	NOUN
inlawrev-2814	387	46	board	board	NOUN
inlawrev-2814	387	47	took	take	VERB
inlawrev-2814	387	48	in	in	ADP
inlawrev-2814	387	49	rca	rca	PROPN
inlawrev-2814	387	50	.	.	PUNCT
inlawrev-2814	388	1	the	the	DET
inlawrev-2814	388	2	state	state	PROPN
inlawrev-2814	388	3	tax	tax	PROPN
inlawrev-2814	388	4	board	board	NOUN
inlawrev-2814	388	5	's	's	PART
inlawrev-2814	388	6	insistence	insistence	NOUN
inlawrev-2814	388	7	that	that	SCONJ
inlawrev-2814	388	8	rca	rca	PROPN
inlawrev-2814	388	9	was	be	AUX
inlawrev-2814	388	10	entitled	entitle	VERB
inlawrev-2814	388	11	only	only	ADV
inlawrev-2814	388	12	to	to	ADP
inlawrev-2814	388	13	the	the	DET
inlawrev-2814	388	14	interstate	interstate	PROPN
inlawrev-2814	388	15	commerce	commerce	NOUN
inlawrev-2814	388	16	exemption	exemption	NOUN
inlawrev-2814	388	17	allowed	allow	VERB
inlawrev-2814	388	18	by	by	ADP
inlawrev-2814	388	19	indiana	indiana	PROPN
inlawrev-2814	388	20	code	code	PROPN
inlawrev-2814	388	21	section	section	PROPN
inlawrev-2814	388	22	6l.l-10	6l.l-10	PROPN
inlawrev-2814	388	23	-	-	PUNCT
inlawrev-2814	388	24	30(a	30(a	NUM
inlawrev-2814	388	25	)	)	PUNCT
inlawrev-2814	388	26	may	may	AUX
inlawrev-2814	388	27	have	have	AUX
inlawrev-2814	388	28	been	be	AUX
inlawrev-2814	388	29	the	the	DET
inlawrev-2814	388	30	result	result	NOUN
inlawrev-2814	388	31	of	of	ADP
inlawrev-2814	388	32	its	its	PRON
inlawrev-2814	388	33	perception	perception	NOUN
inlawrev-2814	388	34	that	that	SCONJ
inlawrev-2814	388	35	the	the	DET
inlawrev-2814	388	36	legislature	legislature	NOUN
inlawrev-2814	388	37	intended	intend	VERB
inlawrev-2814	388	38	to	to	PART
inlawrev-2814	388	39	curtail	curtail	VERB
inlawrev-2814	388	40	the	the	DET
inlawrev-2814	388	41	availability	availability	NOUN
inlawrev-2814	388	42	of	of	ADP
inlawrev-2814	388	43	the	the	DET
inlawrev-2814	388	44	interstate	interstate	ADJ
inlawrev-2814	388	45	commerce	commerce	NOUN
inlawrev-2814	388	46	exemption	exemption	NOUN
inlawrev-2814	388	47	granted	grant	VERB
inlawrev-2814	388	48	to	to	ADP
inlawrev-2814	388	49	manufacturers	manufacturer	NOUN
inlawrev-2814	388	50	and	and	CCONJ
inlawrev-2814	388	51	processors	processor	NOUN
inlawrev-2814	388	52	by	by	ADP
inlawrev-2814	388	53	indiana	indiana	PROPN
inlawrev-2814	388	54	code	code	PROPN
inlawrev-2814	388	55	section	section	PROPN
inlawrev-2814	388	56	6	6	NUM
inlawrev-2814	388	57	-	-	SYM
inlawrev-2814	388	58	1.110	1.110	NUM
inlawrev-2814	388	59	-	-	SYM
inlawrev-2814	388	60	29	29	NUM
inlawrev-2814	388	61	for	for	ADP
inlawrev-2814	388	62	the	the	DET
inlawrev-2814	388	63	first	first	ADJ
inlawrev-2814	388	64	few	few	ADJ
inlawrev-2814	388	65	years	year	NOUN
inlawrev-2814	388	66	after	after	SCONJ
inlawrev-2814	388	67	it	it	PRON
inlawrev-2814	388	68	was	be	AUX
inlawrev-2814	388	69	enacted	enact	VERB
inlawrev-2814	388	70	.	.	PUNCT
inlawrev-2814	389	1	as	as	SCONJ
inlawrev-2814	389	2	noted	note	VERB
inlawrev-2814	389	3	earlier	early	ADV
inlawrev-2814	389	4	,	,	PUNCT
inlawrev-2814	389	5	^^	^^	PUNCT
inlawrev-2814	389	6	i.e.	i.e.	X
inlawrev-2814	389	7	§	§	PROPN
inlawrev-2814	389	8	6	6	NUM
inlawrev-2814	389	9	-	-	SYM
inlawrev-2814	389	10	1.1	1.1	NUM
inlawrev-2814	389	11	-	-	PUNCT
inlawrev-2814	389	12	10	10	NUM
inlawrev-2814	389	13	-	-	SYM
inlawrev-2814	389	14	29	29	NUM
inlawrev-2814	389	15	to	to	ADP
inlawrev-2814	389	16	the	the	DET
inlawrev-2814	389	17	remainder	remainder	NOUN
inlawrev-2814	389	18	because	because	SCONJ
inlawrev-2814	389	19	the	the	DET
inlawrev-2814	389	20	allocation	allocation	NOUN
inlawrev-2814	389	21	factor	factor	NOUN
inlawrev-2814	389	22	is	be	AUX
inlawrev-2814	389	23	not	not	PART
inlawrev-2814	389	24	being	be	AUX
inlawrev-2814	389	25	applied	apply	VERB
inlawrev-2814	389	26	against	against	ADP
inlawrev-2814	389	27	the	the	DET
inlawrev-2814	389	28	total	total	ADJ
inlawrev-2814	389	29	inventory	inventory	NOUN
inlawrev-2814	389	30	.	.	PUNCT
inlawrev-2814	390	1	528	528	NUM
inlawrev-2814	390	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	390	3	at	at	ADP
inlawrev-2814	390	4	127	127	NUM
inlawrev-2814	390	5	.	.	PUNCT
inlawrev-2814	391	1	90	90	NUM
inlawrev-2814	391	2	.	.	PUNCT
inlawrev-2814	392	1	i	i	PRON
inlawrev-2814	392	2	d.	d.	PROPN
inlawrev-2814	392	3	at	at	ADP
inlawrev-2814	392	4	128	128	NUM
inlawrev-2814	392	5	.	.	PUNCT
inlawrev-2814	392	6	91	91	NUM
inlawrev-2814	392	7	.	.	PUNCT
inlawrev-2814	393	1	i	i	PRON
inlawrev-2814	393	2	d.	d.	PROPN
inlawrev-2814	393	3	92	92	NUM
inlawrev-2814	393	4	.	.	PUNCT
inlawrev-2814	394	1	i	i	PRON
inlawrev-2814	394	2	d.	d.	PROPN
inlawrev-2814	394	3	at	at	ADP
inlawrev-2814	394	4	129	129	NUM
inlawrev-2814	394	5	.	.	PUNCT
inlawrev-2814	395	1	93	93	NUM
inlawrev-2814	395	2	.	.	PUNCT
inlawrev-2814	396	1	i	i	PRON
inlawrev-2814	396	2	d.	d.	PROPN
inlawrev-2814	396	3	94	94	NUM
inlawrev-2814	396	4	.	.	PUNCT
inlawrev-2814	397	1	i	i	PRON
inlawrev-2814	397	2	d.	d.	PROPN
inlawrev-2814	397	3	95	95	NUM
inlawrev-2814	397	4	.	.	PUNCT
inlawrev-2814	398	1	see	see	VERB
inlawrev-2814	398	2	supra	supra	PROPN
inlawrev-2814	398	3	notes	note	VERB
inlawrev-2814	398	4	48	48	NUM
inlawrev-2814	398	5	-	-	SYM
inlawrev-2814	398	6	49	49	NUM
inlawrev-2814	398	7	and	and	CCONJ
inlawrev-2814	398	8	accompanying	accompany	VERB
inlawrev-2814	398	9	text	text	NOUN
inlawrev-2814	398	10	1988	1988	NUM
inlawrev-2814	398	11	]	]	PUNCT
inlawrev-2814	398	12	taxation	taxation	NOUN
inlawrev-2814	398	13	435	435	NUM
inlawrev-2814	398	14	when	when	SCONJ
inlawrev-2814	398	15	the	the	DET
inlawrev-2814	398	16	section	section	NOUN
inlawrev-2814	398	17	was	be	AUX
inlawrev-2814	398	18	added	add	VERB
inlawrev-2814	398	19	in	in	ADP
inlawrev-2814	398	20	1984	1984	NUM
inlawrev-2814	398	21	,	,	PUNCT
inlawrev-2814	398	22	it	it	PRON
inlawrev-2814	398	23	was	be	AUX
inlawrev-2814	398	24	regarded	regard	VERB
inlawrev-2814	398	25	as	as	ADP
inlawrev-2814	398	26	a	a	DET
inlawrev-2814	398	27	boon	boon	NOUN
inlawrev-2814	398	28	to	to	ADP
inlawrev-2814	398	29	manufacturers	manufacturer	NOUN
inlawrev-2814	398	30	and	and	CCONJ
inlawrev-2814	398	31	processors	processor	NOUN
inlawrev-2814	398	32	,	,	PUNCT
inlawrev-2814	398	33	and	and	CCONJ
inlawrev-2814	398	34	the	the	DET
inlawrev-2814	398	35	exemption	exemption	NOUN
inlawrev-2814	398	36	it	it	PRON
inlawrev-2814	398	37	provided	provide	VERB
inlawrev-2814	398	38	was	be	AUX
inlawrev-2814	398	39	phased	phase	VERB
inlawrev-2814	398	40	in	in	ADP
inlawrev-2814	398	41	over	over	ADP
inlawrev-2814	398	42	five	five	NUM
inlawrev-2814	398	43	years	year	NOUN
inlawrev-2814	398	44	in	in	ADP
inlawrev-2814	398	45	an	an	DET
inlawrev-2814	398	46	effort	effort	NOUN
inlawrev-2814	398	47	,	,	PUNCT
inlawrev-2814	398	48	inter	inter	ADJ
inlawrev-2814	398	49	alia	alia	NOUN
inlawrev-2814	398	50	,	,	PUNCT
inlawrev-2814	398	51	to	to	PART
inlawrev-2814	398	52	reduce	reduce	VERB
inlawrev-2814	398	53	the	the	DET
inlawrev-2814	398	54	revenue	revenue	NOUN
inlawrev-2814	398	55	impact	impact	NOUN
inlawrev-2814	398	56	of	of	ADP
inlawrev-2814	398	57	this	this	DET
inlawrev-2814	398	58	new	new	ADJ
inlawrev-2814	398	59	exemption	exemption	NOUN
inlawrev-2814	398	60	.	.	PUNCT
inlawrev-2814	399	1	rca	rca	PROPN
inlawrev-2814	399	2	took	take	VERB
inlawrev-2814	399	3	advantage	advantage	NOUN
inlawrev-2814	399	4	of	of	ADP
inlawrev-2814	399	5	this	this	DET
inlawrev-2814	399	6	new	new	ADJ
inlawrev-2814	399	7	exemption	exemption	NOUN
inlawrev-2814	399	8	,	,	PUNCT
inlawrev-2814	399	9	but	but	CCONJ
inlawrev-2814	399	10	then	then	ADV
inlawrev-2814	399	11	also	also	ADV
inlawrev-2814	399	12	took	take	VERB
inlawrev-2814	399	13	advantage	advantage	NOUN
inlawrev-2814	399	14	of	of	ADP
inlawrev-2814	399	15	the	the	DET
inlawrev-2814	399	16	other	other	ADJ
inlawrev-2814	399	17	existing	exist	VERB
inlawrev-2814	399	18	exemptions	exemption	NOUN
inlawrev-2814	399	19	.	.	PUNCT
inlawrev-2814	400	1	while	while	SCONJ
inlawrev-2814	400	2	there	there	PRON
inlawrev-2814	400	3	may	may	AUX
inlawrev-2814	400	4	have	have	AUX
inlawrev-2814	400	5	been	be	AUX
inlawrev-2814	400	6	valid	valid	ADJ
inlawrev-2814	400	7	tax	tax	NOUN
inlawrev-2814	400	8	or	or	CCONJ
inlawrev-2814	400	9	revenue	revenue	NOUN
inlawrev-2814	400	10	policy	policy	NOUN
inlawrev-2814	400	11	reasons	reason	NOUN
inlawrev-2814	400	12	for	for	ADP
inlawrev-2814	400	13	limiting	limit	VERB
inlawrev-2814	400	14	taxpayers	taxpayer	NOUN
inlawrev-2814	400	15	to	to	ADP
inlawrev-2814	400	16	only	only	ADV
inlawrev-2814	400	17	one	one	NUM
inlawrev-2814	400	18	exemption	exemption	NOUN
inlawrev-2814	400	19	,	,	PUNCT
inlawrev-2814	400	20	the	the	DET
inlawrev-2814	400	21	fact	fact	NOUN
inlawrev-2814	400	22	is	be	AUX
inlawrev-2814	400	23	that	that	SCONJ
inlawrev-2814	400	24	the	the	DET
inlawrev-2814	400	25	exemptions	exemption	NOUN
inlawrev-2814	400	26	were	be	AUX
inlawrev-2814	400	27	not	not	PART
inlawrev-2814	400	28	clearly	clearly	ADV
inlawrev-2814	400	29	drafted	draft	VERB
inlawrev-2814	400	30	that	that	DET
inlawrev-2814	400	31	way	way	NOUN
inlawrev-2814	400	32	in	in	ADP
inlawrev-2814	400	33	1983	1983	NUM
inlawrev-2814	400	34	.	.	PUNCT
inlawrev-2814	401	1	the	the	DET
inlawrev-2814	401	2	rca	rca	PROPN
inlawrev-2814	401	3	decision	decision	NOUN
inlawrev-2814	401	4	correctly	correctly	ADV
inlawrev-2814	401	5	interprets	interpret	VERB
inlawrev-2814	401	6	the	the	DET
inlawrev-2814	401	7	law	law	NOUN
inlawrev-2814	401	8	as	as	SCONJ
inlawrev-2814	401	9	it	it	PRON
inlawrev-2814	401	10	was	be	AUX
inlawrev-2814	401	11	written	write	VERB
inlawrev-2814	401	12	and	and	CCONJ
inlawrev-2814	401	13	enacted	enact	VERB
inlawrev-2814	401	14	.	.	PUNCT
inlawrev-2814	402	1	notwithstanding	notwithstanding	ADP
inlawrev-2814	402	2	the	the	DET
inlawrev-2814	402	3	availability	availability	NOUN
inlawrev-2814	402	4	of	of	ADP
inlawrev-2814	402	5	the	the	DET
inlawrev-2814	402	6	interstate	interstate	ADJ
inlawrev-2814	402	7	commerce	commerce	NOUN
inlawrev-2814	402	8	exemptions	exemption	NOUN
inlawrev-2814	402	9	,	,	PUNCT
inlawrev-2814	402	10	the	the	DET
inlawrev-2814	402	11	personal	personal	ADJ
inlawrev-2814	402	12	property	property	NOUN
inlawrev-2814	402	13	tax	tax	NOUN
inlawrev-2814	402	14	on	on	ADP
inlawrev-2814	402	15	inventory	inventory	NOUN
inlawrev-2814	402	16	remains	remain	VERB
inlawrev-2814	402	17	a	a	DET
inlawrev-2814	402	18	substantial	substantial	ADJ
inlawrev-2814	402	19	and	and	CCONJ
inlawrev-2814	402	20	,	,	PUNCT
inlawrev-2814	402	21	many	many	ADJ
inlawrev-2814	402	22	argue	argue	VERB
inlawrev-2814	402	23	,	,	PUNCT
inlawrev-2814	402	24	an	an	DET
inlawrev-2814	402	25	unfair	unfair	ADJ
inlawrev-2814	402	26	burden	burden	NOUN
inlawrev-2814	402	27	on	on	ADP
inlawrev-2814	402	28	indiana	indiana	PROPN
inlawrev-2814	402	29	businesses	business	NOUN
inlawrev-2814	402	30	.	.	PUNCT
inlawrev-2814	403	1	in	in	ADP
inlawrev-2814	403	2	recent	recent	ADJ
inlawrev-2814	403	3	years	year	NOUN
inlawrev-2814	403	4	,	,	PUNCT
inlawrev-2814	403	5	many	many	ADJ
inlawrev-2814	403	6	taxpayers	taxpayer	NOUN
inlawrev-2814	403	7	have	have	AUX
inlawrev-2814	403	8	tried	try	VERB
inlawrev-2814	403	9	to	to	PART
inlawrev-2814	403	10	reduce	reduce	VERB
inlawrev-2814	403	11	that	that	DET
inlawrev-2814	403	12	burden	burden	NOUN
inlawrev-2814	403	13	by	by	ADP
inlawrev-2814	403	14	claiming	claim	VERB
inlawrev-2814	403	15	an	an	DET
inlawrev-2814	403	16	adjustment	adjustment	NOUN
inlawrev-2814	403	17	for	for	ADP
inlawrev-2814	403	18	abnormal	abnormal	ADJ
inlawrev-2814	403	19	obsolescence	obsolescence	NOUN
inlawrev-2814	403	20	in	in	ADP
inlawrev-2814	403	21	determining	determine	VERB
inlawrev-2814	403	22	the	the	DET
inlawrev-2814	403	23	true	true	ADJ
inlawrev-2814	403	24	cash	cash	NOUN
inlawrev-2814	403	25	value	value	NOUN
inlawrev-2814	403	26	of	of	ADP
inlawrev-2814	403	27	their	their	PRON
inlawrev-2814	403	28	inventory	inventory	NOUN
inlawrev-2814	403	29	.	.	PUNCT
inlawrev-2814	404	1	one	one	NUM
inlawrev-2814	404	2	such	such	ADJ
inlawrev-2814	404	3	taxpayer	taxpayer	NOUN
inlawrev-2814	404	4	was	be	AUX
inlawrev-2814	404	5	don	don	NOUN
inlawrev-2814	404	6	meadows	meadow	NOUN
inlawrev-2814	404	7	motors	motors	PROPN
inlawrev-2814	404	8	,	,	PUNCT
inlawrev-2814	404	9	inc	inc	PROPN
inlawrev-2814	404	10	.	.	PROPN
inlawrev-2814	404	11	(	(	PUNCT
inlawrev-2814	404	12	meadows	meadow	NOUN
inlawrev-2814	404	13	)	)	PUNCT
inlawrev-2814	404	14	,	,	PUNCT
inlawrev-2814	404	15	an	an	DET
inlawrev-2814	404	16	automobile	automobile	NOUN
inlawrev-2814	404	17	dealer	dealer	NOUN
inlawrev-2814	404	18	who	who	PRON
inlawrev-2814	404	19	claimed	claim	VERB
inlawrev-2814	404	20	an	an	DET
inlawrev-2814	404	21	abnormal	abnormal	ADJ
inlawrev-2814	404	22	obsolescence	obsolescence	NOUN
inlawrev-2814	404	23	adjustment	adjustment	NOUN
inlawrev-2814	404	24	for	for	ADP
inlawrev-2814	404	25	its	its	PRON
inlawrev-2814	404	26	vehicle	vehicle	NOUN
inlawrev-2814	404	27	inventory.^^	inventory.^^	PUNCT
inlawrev-2814	405	1	the	the	DET
inlawrev-2814	405	2	basis	basis	NOUN
inlawrev-2814	405	3	for	for	ADP
inlawrev-2814	405	4	the	the	DET
inlawrev-2814	405	5	adjustment	adjustment	NOUN
inlawrev-2814	405	6	meadows	meadow	NOUN
inlawrev-2814	405	7	claimed	claim	VERB
inlawrev-2814	405	8	was	be	AUX
inlawrev-2814	405	9	an	an	DET
inlawrev-2814	405	10	unforeseen	unforeseen	ADJ
inlawrev-2814	405	11	change	change	NOUN
inlawrev-2814	405	12	in	in	ADP
inlawrev-2814	405	13	the	the	DET
inlawrev-2814	405	14	market	market	NOUN
inlawrev-2814	405	15	value	value	NOUN
inlawrev-2814	405	16	of	of	ADP
inlawrev-2814	405	17	the	the	DET
inlawrev-2814	405	18	vehicle	vehicle	NOUN
inlawrev-2814	405	19	inventory	inventory	NOUN
inlawrev-2814	405	20	.	.	PUNCT
inlawrev-2814	406	1	the	the	DET
inlawrev-2814	406	2	state	state	PROPN
inlawrev-2814	406	3	tax	tax	NOUN
inlawrev-2814	406	4	board	board	NOUN
inlawrev-2814	406	5	denied	deny	VERB
inlawrev-2814	406	6	meadows	meadow	NOUN
inlawrev-2814	406	7	this	this	DET
inlawrev-2814	406	8	adjustment	adjustment	NOUN
inlawrev-2814	406	9	and	and	CCONJ
inlawrev-2814	406	10	meadows	meadow	NOUN
inlawrev-2814	406	11	appealed	appeal	VERB
inlawrev-2814	406	12	.	.	PUNCT
inlawrev-2814	406	13	^^	^^	PUNCT
inlawrev-2814	407	1	the	the	DET
inlawrev-2814	407	2	tax	tax	NOUN
inlawrev-2814	407	3	court	court	NOUN
inlawrev-2814	407	4	turned	turn	VERB
inlawrev-2814	407	5	to	to	ADP
inlawrev-2814	407	6	the	the	DET
inlawrev-2814	407	7	regulations	regulation	NOUN
inlawrev-2814	407	8	of	of	ADP
inlawrev-2814	407	9	the	the	DET
inlawrev-2814	407	10	state	state	NOUN
inlawrev-2814	407	11	tax	tax	NOUN
inlawrev-2814	407	12	board^^	board^^	VERB
inlawrev-2814	407	13	for	for	ADP
inlawrev-2814	407	14	direction	direction	NOUN
inlawrev-2814	407	15	in	in	ADP
inlawrev-2814	407	16	deciding	decide	VERB
inlawrev-2814	407	17	this	this	DET
inlawrev-2814	407	18	issue	issue	NOUN
inlawrev-2814	407	19	.	.	PUNCT
inlawrev-2814	408	1	the	the	DET
inlawrev-2814	408	2	court	court	NOUN
inlawrev-2814	408	3	first	first	ADV
inlawrev-2814	408	4	observed	observe	VERB
inlawrev-2814	408	5	that	that	SCONJ
inlawrev-2814	408	6	the	the	DET
inlawrev-2814	408	7	more	more	ADV
inlawrev-2814	408	8	general	general	ADJ
inlawrev-2814	408	9	regulation	regulation	NOUN
inlawrev-2814	408	10	addressing	address	VERB
inlawrev-2814	408	11	the	the	DET
inlawrev-2814	408	12	issue	issue	NOUN
inlawrev-2814	408	13	of	of	ADP
inlawrev-2814	408	14	abnormal	abnormal	ADJ
inlawrev-2814	408	15	obsolescence	obsolescence	NOUN
inlawrev-2814	408	16	provides	provide	VERB
inlawrev-2814	408	17	that	that	SCONJ
inlawrev-2814	408	18	'	'	PUNCT
inlawrev-2814	408	19	"	"	PUNCT
inlawrev-2814	408	20	[	[	X
inlawrev-2814	408	21	abnormal	abnormal	ADJ
inlawrev-2814	408	22	obsolescence	obsolescence	NOUN
inlawrev-2814	408	23	]	]	PUNCT
inlawrev-2814	408	24	includes	include	VERB
inlawrev-2814	408	25	unforeseen	unforeseen	ADJ
inlawrev-2814	408	26	changes	change	NOUN
inlawrev-2814	408	27	in	in	ADP
inlawrev-2814	408	28	market	market	NOUN
inlawrev-2814	408	29	values	value	NOUN
inlawrev-2814	408	30	,	,	PUNCT
inlawrev-2814	408	31	exceptional	exceptional	ADJ
inlawrev-2814	408	32	technological	technological	ADJ
inlawrev-2814	408	33	obsolescence	obsolescence	NOUN
inlawrev-2814	408	34	or	or	CCONJ
inlawrev-2814	408	35	destruction	destruction	NOUN
inlawrev-2814	408	36	by	by	ADP
inlawrev-2814	408	37	catastrophe	catastrophe	NOUN
inlawrev-2814	408	38	that	that	PRON
inlawrev-2814	408	39	has	have	VERB
inlawrev-2814	408	40	a	a	DET
inlawrev-2814	408	41	direct	direct	ADJ
inlawrev-2814	408	42	effect	effect	NOUN
inlawrev-2814	408	43	upon	upon	SCONJ
inlawrev-2814	408	44	the	the	DET
inlawrev-2814	408	45	value	value	NOUN
inlawrev-2814	408	46	of	of	ADP
inlawrev-2814	408	47	the	the	DET
inlawrev-2814	408	48	personal	personal	ADJ
inlawrev-2814	408	49	property	property	NOUN
inlawrev-2814	408	50	of	of	ADP
inlawrev-2814	408	51	the	the	DET
inlawrev-2814	408	52	taxpayer	taxpayer	NOUN
inlawrev-2814	408	53	.	.	PUNCT
inlawrev-2814	409	1	'	'	PUNCT
inlawrev-2814	409	2	"	"	PUNCT
inlawrev-2814	409	3	^^	^^	PUNCT
inlawrev-2814	409	4	however	however	ADV
inlawrev-2814	409	5	,	,	PUNCT
inlawrev-2814	409	6	a	a	DET
inlawrev-2814	409	7	more	more	ADV
inlawrev-2814	409	8	specific	specific	ADJ
inlawrev-2814	409	9	regulation	regulation	NOUN
inlawrev-2814	409	10	concerning	concern	VERB
inlawrev-2814	409	11	the	the	DET
inlawrev-2814	409	12	valuation	valuation	NOUN
inlawrev-2814	409	13	of	of	ADP
inlawrev-2814	409	14	inventory	inventory	NOUN
inlawrev-2814	409	15	confines	confine	NOUN
inlawrev-2814	409	16	abnormal	abnormal	ADJ
inlawrev-2814	409	17	obsolescence	obsolescence	NOUN
inlawrev-2814	409	18	to	to	ADP
inlawrev-2814	409	19	situations	situation	NOUN
inlawrev-2814	409	20	"	"	PUNCT
inlawrev-2814	409	21	where	where	SCONJ
inlawrev-2814	409	22	unforeseen	unforeseen	ADJ
inlawrev-2814	409	23	changes	change	NOUN
inlawrev-2814	409	24	in	in	ADP
inlawrev-2814	409	25	values	value	NOUN
inlawrev-2814	409	26	as	as	ADP
inlawrev-2814	409	27	a	a	DET
inlawrev-2814	409	28	result	result	NOUN
inlawrev-2814	409	29	of	of	ADP
inlawrev-2814	409	30	exceptional	exceptional	ADJ
inlawrev-2814	409	31	technological	technological	ADJ
inlawrev-2814	409	32	obsolescence	obsolescence	NOUN
inlawrev-2814	409	33	or	or	CCONJ
inlawrev-2814	409	34	destruction	destruction	NOUN
inlawrev-2814	409	35	by	by	ADP
inlawrev-2814	409	36	catastrophe	catastrophe	NOUN
inlawrev-2814	409	37	occur	occur	VERB
inlawrev-2814	409	38	,	,	PUNCT
inlawrev-2814	409	39	providing	provide	VERB
inlawrev-2814	409	40	that	that	SCONJ
inlawrev-2814	409	41	such	such	ADJ
inlawrev-2814	409	42	events	event	NOUN
inlawrev-2814	409	43	have	have	VERB
inlawrev-2814	409	44	a	a	DET
inlawrev-2814	409	45	direct	direct	ADJ
inlawrev-2814	409	46	effect	effect	NOUN
inlawrev-2814	409	47	on	on	ADP
inlawrev-2814	409	48	the	the	DET
inlawrev-2814	409	49	value	value	NOUN
inlawrev-2814	409	50	of	of	ADP
inlawrev-2814	409	51	the	the	DET
inlawrev-2814	409	52	inventory	inventory	NOUN
inlawrev-2814	409	53	of	of	ADP
inlawrev-2814	409	54	the	the	DET
inlawrev-2814	409	55	taxpayer	taxpayer	NOUN
inlawrev-2814	409	56	.	.	PUNCT
inlawrev-2814	410	1	"	"	PUNCT
inlawrev-2814	410	2	^^	^^	PUNCT
inlawrev-2814	410	3	although	although	SCONJ
inlawrev-2814	410	4	the	the	DET
inlawrev-2814	410	5	more	more	ADV
inlawrev-2814	410	6	general	general	ADJ
inlawrev-2814	410	7	regulation	regulation	NOUN
inlawrev-2814	410	8	provides	provide	VERB
inlawrev-2814	410	9	that	that	SCONJ
inlawrev-2814	410	10	unforseen	unforseen	ADJ
inlawrev-2814	410	11	changes	change	NOUN
inlawrev-2814	410	12	in	in	ADP
inlawrev-2814	410	13	market	market	NOUN
inlawrev-2814	410	14	value	value	NOUN
inlawrev-2814	410	15	may	may	AUX
inlawrev-2814	410	16	be	be	AUX
inlawrev-2814	410	17	a	a	DET
inlawrev-2814	410	18	basis	basis	NOUN
inlawrev-2814	410	19	for	for	ADP
inlawrev-2814	410	20	an	an	DET
inlawrev-2814	410	21	adjustment	adjustment	NOUN
inlawrev-2814	410	22	for	for	ADP
inlawrev-2814	410	23	abnormal	abnormal	ADJ
inlawrev-2814	410	24	obsolescence	obsolescence	NOUN
inlawrev-2814	410	25	,	,	PUNCT
inlawrev-2814	410	26	the	the	DET
inlawrev-2814	410	27	more	more	ADV
inlawrev-2814	410	28	specific	specific	ADJ
inlawrev-2814	410	29	regulation	regulation	NOUN
inlawrev-2814	410	30	on	on	ADP
inlawrev-2814	410	31	valuing	value	VERB
inlawrev-2814	410	32	inventory	inventory	NOUN
inlawrev-2814	410	33	does	do	AUX
inlawrev-2814	410	34	not	not	PART
inlawrev-2814	410	35	list	list	VERB
inlawrev-2814	410	36	unforeseen	unforeseen	ADJ
inlawrev-2814	410	37	changes	change	NOUN
inlawrev-2814	410	38	in	in	ADP
inlawrev-2814	410	39	market	market	NOUN
inlawrev-2814	410	40	value	value	NOUN
inlawrev-2814	410	41	as	as	ADP
inlawrev-2814	410	42	a	a	DET
inlawrev-2814	410	43	basis	basis	NOUN
inlawrev-2814	410	44	for	for	ADP
inlawrev-2814	410	45	such	such	DET
inlawrev-2814	410	46	an	an	DET
inlawrev-2814	410	47	adjustment	adjustment	NOUN
inlawrev-2814	410	48	.	.	PUNCT
inlawrev-2814	411	1	96	96	NUM
inlawrev-2814	411	2	.	.	PUNCT
inlawrev-2814	412	1	don	don	PROPN
inlawrev-2814	412	2	meadows	meadow	NOUN
inlawrev-2814	412	3	motors	motors	PROPN
inlawrev-2814	412	4	,	,	PUNCT
inlawrev-2814	412	5	inc	inc	PROPN
inlawrev-2814	412	6	.	.	PROPN
inlawrev-2814	413	1	v.	v.	ADP
inlawrev-2814	413	2	state	state	PROPN
inlawrev-2814	413	3	bd	bd	PROPN
inlawrev-2814	413	4	.	.	PROPN
inlawrev-2814	413	5	of	of	ADP
inlawrev-2814	413	6	tax	tax	NOUN
inlawrev-2814	413	7	comm'rs	comm'rs	NOUN
inlawrev-2814	413	8	,	,	PUNCT
inlawrev-2814	413	9	518	518	NUM
inlawrev-2814	413	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	413	11	507	507	NUM
inlawrev-2814	413	12	(	(	PUNCT
inlawrev-2814	413	13	ind	ind	NOUN
inlawrev-2814	413	14	.	.	PUNCT
inlawrev-2814	414	1	t.c	t.c	PROPN
inlawrev-2814	414	2	.	.	PROPN
inlawrev-2814	414	3	1988	1988	NUM
inlawrev-2814	414	4	)	)	PUNCT
inlawrev-2814	414	5	.	.	PUNCT
inlawrev-2814	415	1	97	97	NUM
inlawrev-2814	415	2	.	.	PUNCT
inlawrev-2814	416	1	i	i	PRON
inlawrev-2814	416	2	d.	d.	PROPN
inlawrev-2814	416	3	at	at	ADP
inlawrev-2814	416	4	508	508	NUM
inlawrev-2814	416	5	.	.	PUNCT
inlawrev-2814	416	6	98	98	NUM
inlawrev-2814	416	7	.	.	PUNCT
inlawrev-2814	417	1	the	the	DET
inlawrev-2814	417	2	court	court	NOUN
inlawrev-2814	417	3	primarily	primarily	ADV
inlawrev-2814	417	4	relied	rely	VERB
inlawrev-2814	417	5	on	on	ADP
inlawrev-2814	417	6	ind	ind	PROPN
inlawrev-2814	417	7	.	.	PUNCT
inlawrev-2814	418	1	admin	admin	PROPN
inlawrev-2814	418	2	.	.	PUNCT
inlawrev-2814	418	3	code	code	PROPN
inlawrev-2814	418	4	tit	tit	PROPN
inlawrev-2814	418	5	.	.	PUNCT
inlawrev-2814	419	1	50	50	NUM
inlawrev-2814	419	2	,	,	PUNCT
inlawrev-2814	419	3	r.	r.	NOUN
inlawrev-2814	419	4	4.1	4.1	NUM
inlawrev-2814	419	5	-	-	SYM
inlawrev-2814	419	6	3	3	NUM
inlawrev-2814	419	7	-	-	SYM
inlawrev-2814	419	8	9	9	NUM
inlawrev-2814	419	9	in	in	ADP
inlawrev-2814	419	10	its	its	PRON
inlawrev-2814	419	11	decision	decision	NOUN
inlawrev-2814	419	12	to	to	PART
inlawrev-2814	419	13	remand	remand	VERB
inlawrev-2814	419	14	to	to	ADP
inlawrev-2814	419	15	the	the	DET
inlawrev-2814	419	16	state	state	NOUN
inlawrev-2814	419	17	board	board	PROPN
inlawrev-2814	419	18	.	.	PUNCT
inlawrev-2814	420	1	518	518	NUM
inlawrev-2814	420	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	420	3	at	at	ADP
inlawrev-2814	420	4	508	508	NUM
inlawrev-2814	420	5	-	-	SYM
inlawrev-2814	420	6	09	09	NUM
inlawrev-2814	420	7	.	.	PUNCT
inlawrev-2814	421	1	99	99	NUM
inlawrev-2814	421	2	.	.	NOUN
inlawrev-2814	422	1	518	518	NUM
inlawrev-2814	422	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	422	3	at	at	ADP
inlawrev-2814	422	4	508	508	NUM
inlawrev-2814	422	5	(	(	PUNCT
inlawrev-2814	422	6	quoting	quote	VERB
inlawrev-2814	422	7	ind	ind	NOUN
inlawrev-2814	422	8	.	.	PUNCT
inlawrev-2814	423	1	admin	admin	PROPN
inlawrev-2814	423	2	.	.	PUNCT
inlawrev-2814	424	1	code	code	PROPN
inlawrev-2814	424	2	tit	tit	PROPN
inlawrev-2814	424	3	.	.	PUNCT
inlawrev-2814	425	1	50	50	NUM
inlawrev-2814	425	2	,	,	PUNCT
inlawrev-2814	425	3	r.	r.	NOUN
inlawrev-2814	425	4	4.1	4.1	NUM
inlawrev-2814	425	5	-	-	SYM
inlawrev-2814	425	6	7	7	NUM
inlawrev-2814	425	7	-	-	PUNCT
inlawrev-2814	425	8	l(c	l(c	NOUN
inlawrev-2814	425	9	)	)	PUNCT
inlawrev-2814	425	10	(	(	PUNCT
inlawrev-2814	425	11	1988	1988	NUM
inlawrev-2814	425	12	)	)	PUNCT
inlawrev-2814	425	13	)	)	PUNCT
inlawrev-2814	426	1	(	(	PUNCT
inlawrev-2814	426	2	emphasis	emphasis	NOUN
inlawrev-2814	426	3	added	add	VERB
inlawrev-2814	426	4	)	)	PUNCT
inlawrev-2814	426	5	.	.	PUNCT
inlawrev-2814	427	1	100	100	NUM
inlawrev-2814	427	2	.	.	X
inlawrev-2814	427	3	518	518	NUM
inlawrev-2814	427	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	427	5	at	at	ADP
inlawrev-2814	427	6	508	508	NUM
inlawrev-2814	427	7	(	(	PUNCT
inlawrev-2814	427	8	quoting	quote	VERB
inlawrev-2814	427	9	ind	ind	NOUN
inlawrev-2814	427	10	.	.	PUNCT
inlawrev-2814	428	1	admin	admin	PROPN
inlawrev-2814	428	2	.	.	PUNCT
inlawrev-2814	429	1	code	code	PROPN
inlawrev-2814	429	2	tit	tit	PROPN
inlawrev-2814	429	3	.	.	PUNCT
inlawrev-2814	430	1	50	50	NUM
inlawrev-2814	430	2	,	,	PUNCT
inlawrev-2814	430	3	r.	r.	NOUN
inlawrev-2814	430	4	4.1	4.1	NUM
inlawrev-2814	430	5	-	-	SYM
inlawrev-2814	430	6	3	3	NUM
inlawrev-2814	430	7	-	-	SYM
inlawrev-2814	430	8	9	9	NUM
inlawrev-2814	430	9	(	(	PUNCT
inlawrev-2814	430	10	1988	1988	NUM
inlawrev-2814	430	11	)	)	PUNCT
inlawrev-2814	430	12	)	)	PUNCT
inlawrev-2814	430	13	.	.	PUNCT
inlawrev-2814	431	1	436	436	NUM
inlawrev-2814	431	2	indiana	indiana	PROPN
inlawrev-2814	431	3	law	law	PROPN
inlawrev-2814	431	4	review	review	NOUN
inlawrev-2814	431	5	[	[	X
inlawrev-2814	431	6	vol	vol	NOUN
inlawrev-2814	431	7	.	.	PUNCT
inlawrev-2814	432	1	22:419	22:419	NUM
inlawrev-2814	433	1	the	the	DET
inlawrev-2814	433	2	tax	tax	NOUN
inlawrev-2814	433	3	court	court	NOUN
inlawrev-2814	433	4	applied	apply	VERB
inlawrev-2814	433	5	the	the	DET
inlawrev-2814	433	6	rules	rule	NOUN
inlawrev-2814	433	7	of	of	ADP
inlawrev-2814	433	8	statutory	statutory	ADJ
inlawrev-2814	433	9	construction	construction	NOUN
inlawrev-2814	433	10	to	to	ADP
inlawrev-2814	433	11	these	these	DET
inlawrev-2814	433	12	regulations	regulation	NOUN
inlawrev-2814	433	13	and	and	CCONJ
inlawrev-2814	433	14	concluded	conclude	VERB
inlawrev-2814	433	15	that	that	SCONJ
inlawrev-2814	433	16	the	the	DET
inlawrev-2814	433	17	specific	specific	ADJ
inlawrev-2814	433	18	regulation	regulation	NOUN
inlawrev-2814	433	19	controlled	control	VERB
inlawrev-2814	433	20	over	over	ADP
inlawrev-2814	433	21	the	the	DET
inlawrev-2814	433	22	general	general	ADJ
inlawrev-2814	433	23	provision	provision	NOUN
inlawrev-2814	433	24	regarding	regard	VERB
inlawrev-2814	433	25	abnormal	abnormal	ADJ
inlawrev-2814	433	26	obsolescence	obsolescence	NOUN
inlawrev-2814	433	27	.	.	PUNCT
inlawrev-2814	434	1	thus	thus	ADV
inlawrev-2814	434	2	,	,	PUNCT
inlawrev-2814	434	3	the	the	DET
inlawrev-2814	434	4	narrower	narrow	ADJ
inlawrev-2814	434	5	definition	definition	NOUN
inlawrev-2814	434	6	of	of	ADP
inlawrev-2814	434	7	abnormal	abnormal	ADJ
inlawrev-2814	434	8	obsolescence	obsolescence	NOUN
inlawrev-2814	434	9	—	—	PUNCT
inlawrev-2814	434	10	without	without	ADP
inlawrev-2814	434	11	changes	change	NOUN
inlawrev-2814	434	12	in	in	ADP
inlawrev-2814	434	13	market	market	NOUN
inlawrev-2814	434	14	value	value	NOUN
inlawrev-2814	434	15	as	as	ADP
inlawrev-2814	434	16	an	an	DET
inlawrev-2814	434	17	enumerated	enumerated	ADJ
inlawrev-2814	434	18	factor	factor	NOUN
inlawrev-2814	434	19	—	—	PUNCT
inlawrev-2814	434	20	controls	control	VERB
inlawrev-2814	434	21	the	the	DET
inlawrev-2814	434	22	valuation	valuation	NOUN
inlawrev-2814	434	23	of	of	ADP
inlawrev-2814	434	24	inventory	inventory	NOUN
inlawrev-2814	434	25	.	.	PUNCT
inlawrev-2814	435	1	^	^	PUNCT
inlawrev-2814	435	2	°	°	NOUN
inlawrev-2814	435	3	^	^	PUNCT
inlawrev-2814	435	4	meadows	meadow	NOUN
inlawrev-2814	435	5	argued	argue	VERB
inlawrev-2814	435	6	that	that	SCONJ
inlawrev-2814	435	7	the	the	DET
inlawrev-2814	435	8	absence	absence	NOUN
inlawrev-2814	435	9	of	of	ADP
inlawrev-2814	435	10	the	the	DET
inlawrev-2814	435	11	''	''	PUNCT
inlawrev-2814	435	12	unforeseen	unforeseen	ADJ
inlawrev-2814	435	13	changes	change	NOUN
inlawrev-2814	435	14	in	in	ADP
inlawrev-2814	435	15	market	market	NOUN
inlawrev-2814	435	16	value	value	NOUN
inlawrev-2814	435	17	"	"	PUNCT
inlawrev-2814	435	18	factor	factor	NOUN
inlawrev-2814	435	19	in	in	ADP
inlawrev-2814	435	20	indiana	indiana	PROPN
inlawrev-2814	435	21	administrative	administrative	PROPN
inlawrev-2814	435	22	code	code	PROPN
inlawrev-2814	435	23	title	title	NOUN
inlawrev-2814	435	24	50	50	NUM
inlawrev-2814	435	25	,	,	PUNCT
inlawrev-2814	435	26	rule	rule	VERB
inlawrev-2814	435	27	4.13	4.13	NUM
inlawrev-2814	435	28	-	-	SYM
inlawrev-2814	435	29	9	9	NUM
inlawrev-2814	435	30	was	be	AUX
inlawrev-2814	435	31	merely	merely	ADV
inlawrev-2814	435	32	an	an	DET
inlawrev-2814	435	33	oversight	oversight	NOUN
inlawrev-2814	435	34	or	or	CCONJ
inlawrev-2814	435	35	typographical	typographical	ADJ
inlawrev-2814	435	36	error	error	NOUN
inlawrev-2814	435	37	and	and	CCONJ
inlawrev-2814	435	38	pointed	point	VERB
inlawrev-2814	435	39	out	out	ADP
inlawrev-2814	435	40	that	that	SCONJ
inlawrev-2814	435	41	in	in	ADP
inlawrev-2814	435	42	other	other	ADJ
inlawrev-2814	435	43	provisions	provision	NOUN
inlawrev-2814	435	44	of	of	ADP
inlawrev-2814	435	45	regulation	regulation	NOUN
inlawrev-2814	435	46	16	16	NUM
inlawrev-2814	435	47	dealing	deal	VERB
inlawrev-2814	435	48	with	with	ADP
inlawrev-2814	435	49	abnormal	abnormal	ADJ
inlawrev-2814	435	50	obsolescence	obsolescence	NOUN
inlawrev-2814	435	51	(	(	PUNCT
inlawrev-2814	435	52	such	such	ADJ
inlawrev-2814	435	53	as	as	ADP
inlawrev-2814	435	54	indiana	indiana	PROPN
inlawrev-2814	435	55	administrative	administrative	PROPN
inlawrev-2814	435	56	code	code	PROPN
inlawrev-2814	435	57	title	title	NOUN
inlawrev-2814	435	58	50	50	NUM
inlawrev-2814	435	59	,	,	PUNCT
inlawrev-2814	435	60	rule	rule	VERB
inlawrev-2814	435	61	4.1	4.1	NUM
inlawrev-2814	435	62	-	-	SYM
inlawrev-2814	435	63	2	2	NUM
inlawrev-2814	435	64	-	-	SYM
inlawrev-2814	435	65	8	8	NUM
inlawrev-2814	435	66	deaung	deaung	NOUN
inlawrev-2814	435	67	with	with	ADP
inlawrev-2814	435	68	depreciable	depreciable	ADJ
inlawrev-2814	435	69	personal	personal	ADJ
inlawrev-2814	435	70	property	property	NOUN
inlawrev-2814	435	71	)	)	PUNCT
inlawrev-2814	435	72	,	,	PUNCT
inlawrev-2814	435	73	the	the	DET
inlawrev-2814	435	74	state	state	NOUN
inlawrev-2814	435	75	tax	tax	NOUN
inlawrev-2814	435	76	board	board	NOUN
inlawrev-2814	435	77	had	have	AUX
inlawrev-2814	435	78	included	include	VERB
inlawrev-2814	435	79	that	that	DET
inlawrev-2814	435	80	factor	factor	NOUN
inlawrev-2814	435	81	.	.	PUNCT
inlawrev-2814	436	1	the	the	DET
inlawrev-2814	436	2	tax	tax	NOUN
inlawrev-2814	436	3	court	court	NOUN
inlawrev-2814	436	4	,	,	PUNCT
inlawrev-2814	436	5	however	however	ADV
inlawrev-2814	436	6	,	,	PUNCT
inlawrev-2814	436	7	determined	determine	VERB
inlawrev-2814	436	8	that	that	SCONJ
inlawrev-2814	436	9	this	this	PRON
inlawrev-2814	436	10	was	be	AUX
inlawrev-2814	436	11	not	not	PART
inlawrev-2814	436	12	a	a	DET
inlawrev-2814	436	13	situation	situation	NOUN
inlawrev-2814	436	14	requiring	require	VERB
inlawrev-2814	436	15	the	the	DET
inlawrev-2814	436	16	court	court	NOUN
inlawrev-2814	436	17	to	to	PART
inlawrev-2814	436	18	exercise	exercise	VERB
inlawrev-2814	436	19	its	its	PRON
inlawrev-2814	436	20	power	power	NOUN
inlawrev-2814	436	21	to	to	PART
inlawrev-2814	436	22	read	read	VERB
inlawrev-2814	436	23	words	word	NOUN
inlawrev-2814	436	24	into	into	ADP
inlawrev-2814	436	25	a	a	DET
inlawrev-2814	436	26	regulation	regulation	NOUN
inlawrev-2814	436	27	to	to	PART
inlawrev-2814	436	28	make	make	VERB
inlawrev-2814	436	29	the	the	DET
inlawrev-2814	436	30	regulation	regulation	NOUN
inlawrev-2814	436	31	workable	workable	ADJ
inlawrev-2814	436	32	or	or	CCONJ
inlawrev-2814	436	33	to	to	PART
inlawrev-2814	436	34	give	give	VERB
inlawrev-2814	436	35	it	it	PRON
inlawrev-2814	436	36	complete	complete	ADJ
inlawrev-2814	436	37	sense	sense	NOUN
inlawrev-2814	436	38	.	.	PUNCT
inlawrev-2814	437	1	the	the	DET
inlawrev-2814	437	2	court	court	NOUN
inlawrev-2814	437	3	's	's	PART
inlawrev-2814	437	4	primary	primary	ADJ
inlawrev-2814	437	5	reason	reason	NOUN
inlawrev-2814	437	6	for	for	ADP
inlawrev-2814	437	7	this	this	DET
inlawrev-2814	437	8	conclusion	conclusion	NOUN
inlawrev-2814	437	9	was	be	AUX
inlawrev-2814	437	10	that	that	SCONJ
inlawrev-2814	437	11	other	other	ADJ
inlawrev-2814	437	12	provisions	provision	NOUN
inlawrev-2814	437	13	of	of	ADP
inlawrev-2814	437	14	indiana	indiana	PROPN
inlawrev-2814	437	15	administrative	administrative	PROPN
inlawrev-2814	437	16	code	code	PROPN
inlawrev-2814	437	17	title	title	NOUN
inlawrev-2814	437	18	50	50	NUM
inlawrev-2814	437	19	,	,	PUNCT
inlawrev-2814	437	20	rule	rule	VERB
inlawrev-2814	437	21	4.1	4.1	NUM
inlawrev-2814	437	22	-	-	SYM
inlawrev-2814	437	23	3	3	NUM
inlawrev-2814	437	24	,	,	PUNCT
inlawrev-2814	437	25	take	take	VERB
inlawrev-2814	437	26	account	account	NOUN
inlawrev-2814	437	27	of	of	ADP
inlawrev-2814	437	28	changes	change	NOUN
inlawrev-2814	437	29	in	in	ADP
inlawrev-2814	437	30	market	market	NOUN
inlawrev-2814	437	31	conditions	condition	NOUN
inlawrev-2814	437	32	in	in	ADP
inlawrev-2814	437	33	valuing	value	VERB
inlawrev-2814	437	34	inventory	inventory	NOUN
inlawrev-2814	437	35	.	.	PUNCT
inlawrev-2814	438	1	the	the	DET
inlawrev-2814	438	2	court	court	NOUN
inlawrev-2814	438	3	cited	cite	VERB
inlawrev-2814	438	4	the	the	DET
inlawrev-2814	438	5	fact	fact	NOUN
inlawrev-2814	438	6	that	that	SCONJ
inlawrev-2814	438	7	taxpayers	taxpayer	NOUN
inlawrev-2814	438	8	are	be	AUX
inlawrev-2814	438	9	allowed	allow	VERB
inlawrev-2814	438	10	to	to	PART
inlawrev-2814	438	11	elect	elect	VERB
inlawrev-2814	438	12	to	to	PART
inlawrev-2814	438	13	value	value	VERB
inlawrev-2814	438	14	inventory	inventory	NOUN
inlawrev-2814	438	15	on	on	ADP
inlawrev-2814	438	16	the	the	DET
inlawrev-2814	438	17	prior	prior	ADJ
inlawrev-2814	438	18	calendar	calendar	NOUN
inlawrev-2814	438	19	year	year	NOUN
inlawrev-2814	438	20	average	average	NOUN
inlawrev-2814	438	21	to	to	PART
inlawrev-2814	438	22	avoid	avoid	VERB
inlawrev-2814	438	23	the	the	DET
inlawrev-2814	438	24	burden	burden	NOUN
inlawrev-2814	438	25	of	of	ADP
inlawrev-2814	438	26	excess	excess	ADJ
inlawrev-2814	438	27	inventory	inventory	NOUN
inlawrev-2814	438	28	.	.	PUNCT
inlawrev-2814	439	1	^	^	NOUN
inlawrev-2814	439	2	°	°	NOUN
inlawrev-2814	439	3	taxpayers	taxpayer	NOUN
inlawrev-2814	439	4	are	be	AUX
inlawrev-2814	439	5	also	also	ADV
inlawrev-2814	439	6	allowed	allow	VERB
inlawrev-2814	439	7	to	to	PART
inlawrev-2814	439	8	elect	elect	VERB
inlawrev-2814	439	9	to	to	PART
inlawrev-2814	439	10	value	value	VERB
inlawrev-2814	439	11	inventory	inventory	NOUN
inlawrev-2814	439	12	at	at	ADP
inlawrev-2814	439	13	the	the	DET
inlawrev-2814	439	14	lower	low	ADJ
inlawrev-2814	439	15	of	of	ADP
inlawrev-2814	439	16	cost	cost	NOUN
inlawrev-2814	439	17	or	or	CCONJ
inlawrev-2814	439	18	market	market	NOUN
inlawrev-2814	439	19	value	value	NOUN
inlawrev-2814	439	20	.	.	PUNCT
inlawrev-2814	439	21	'	'	PUNCT
inlawrev-2814	440	1	°	°	NOUN
inlawrev-2814	440	2	^	^	PUNCT
inlawrev-2814	440	3	both	both	PRON
inlawrev-2814	440	4	of	of	ADP
inlawrev-2814	440	5	these	these	DET
inlawrev-2814	440	6	mechanisms	mechanism	NOUN
inlawrev-2814	440	7	give	give	VERB
inlawrev-2814	440	8	relief	relief	NOUN
inlawrev-2814	440	9	from	from	ADP
inlawrev-2814	440	10	the	the	DET
inlawrev-2814	440	11	burden	burden	NOUN
inlawrev-2814	440	12	of	of	ADP
inlawrev-2814	440	13	excess	excess	ADJ
inlawrev-2814	440	14	inventory	inventory	NOUN
inlawrev-2814	440	15	on	on	ADP
inlawrev-2814	440	16	the	the	DET
inlawrev-2814	440	17	assessment	assessment	NOUN
inlawrev-2814	440	18	date	date	NOUN
inlawrev-2814	440	19	as	as	ADP
inlawrev-2814	440	20	a	a	DET
inlawrev-2814	440	21	result	result	NOUN
inlawrev-2814	440	22	of	of	ADP
inlawrev-2814	440	23	changes	change	NOUN
inlawrev-2814	440	24	in	in	ADP
inlawrev-2814	440	25	market	market	NOUN
inlawrev-2814	440	26	conditions	condition	NOUN
inlawrev-2814	440	27	.	.	PUNCT
inlawrev-2814	441	1	in	in	ADP
inlawrev-2814	441	2	its	its	PRON
inlawrev-2814	441	3	conclusion	conclusion	NOUN
inlawrev-2814	441	4	,	,	PUNCT
inlawrev-2814	441	5	the	the	DET
inlawrev-2814	441	6	court	court	NOUN
inlawrev-2814	441	7	found	find	VERB
inlawrev-2814	441	8	that	that	SCONJ
inlawrev-2814	441	9	,	,	PUNCT
inlawrev-2814	441	10	although	although	SCONJ
inlawrev-2814	441	11	the	the	DET
inlawrev-2814	441	12	bases	basis	NOUN
inlawrev-2814	441	13	of	of	ADP
inlawrev-2814	441	14	the	the	DET
inlawrev-2814	441	15	state	state	NOUN
inlawrev-2814	441	16	tax	tax	PROPN
inlawrev-2814	441	17	board	board	NOUN
inlawrev-2814	441	18	's	's	PART
inlawrev-2814	441	19	denial	denial	NOUN
inlawrev-2814	441	20	would	would	AUX
inlawrev-2814	441	21	be	be	AUX
inlawrev-2814	441	22	relevant	relevant	ADJ
inlawrev-2814	441	23	to	to	ADP
inlawrev-2814	441	24	an	an	DET
inlawrev-2814	441	25	adjustment	adjustment	NOUN
inlawrev-2814	441	26	for	for	ADP
inlawrev-2814	441	27	obsolescence	obsolescence	NOUN
inlawrev-2814	441	28	pursuant	pursuant	ADJ
inlawrev-2814	441	29	to	to	ADP
inlawrev-2814	441	30	indiana	indiana	PROPN
inlawrev-2814	441	31	administrative	administrative	PROPN
inlawrev-2814	441	32	code	code	PROPN
inlawrev-2814	441	33	title	title	NOUN
inlawrev-2814	441	34	50	50	NUM
inlawrev-2814	441	35	,	,	PUNCT
inlawrev-2814	441	36	rule	rule	VERB
inlawrev-2814	441	37	4.1	4.1	NUM
inlawrev-2814	441	38	-	-	SYM
inlawrev-2814	441	39	7	7	NUM
inlawrev-2814	441	40	-	-	SYM
inlawrev-2814	441	41	1	1	NUM
inlawrev-2814	441	42	,	,	PUNCT
inlawrev-2814	441	43	apphcation	apphcation	NOUN
inlawrev-2814	441	44	of	of	ADP
inlawrev-2814	441	45	that	that	DET
inlawrev-2814	441	46	section	section	NOUN
inlawrev-2814	441	47	was	be	AUX
inlawrev-2814	441	48	erroneous	erroneous	ADJ
inlawrev-2814	441	49	.	.	PUNCT
inlawrev-2814	442	1	according	accord	VERB
inlawrev-2814	442	2	to	to	ADP
inlawrev-2814	442	3	the	the	DET
inlawrev-2814	442	4	court	court	NOUN
inlawrev-2814	442	5	,	,	PUNCT
inlawrev-2814	442	6	the	the	DET
inlawrev-2814	442	7	state	state	NOUN
inlawrev-2814	442	8	tax	tax	NOUN
inlawrev-2814	442	9	board	board	NOUN
inlawrev-2814	442	10	should	should	AUX
inlawrev-2814	442	11	determine	determine	VERB
inlawrev-2814	442	12	an	an	DET
inlawrev-2814	442	13	adjustment	adjustment	NOUN
inlawrev-2814	442	14	for	for	ADP
inlawrev-2814	442	15	abnormal	abnormal	ADJ
inlawrev-2814	442	16	obsolescence	obsolescence	NOUN
inlawrev-2814	442	17	with	with	ADP
inlawrev-2814	442	18	respect	respect	NOUN
inlawrev-2814	442	19	to	to	ADP
inlawrev-2814	442	20	inventory	inventory	NOUN
inlawrev-2814	442	21	pursuant	pursuant	ADV
inlawrev-2814	442	22	to	to	ADP
inlawrev-2814	442	23	the	the	DET
inlawrev-2814	442	24	requirements	requirement	NOUN
inlawrev-2814	442	25	of	of	ADP
inlawrev-2814	442	26	indiana	indiana	PROPN
inlawrev-2814	442	27	administrative	administrative	PROPN
inlawrev-2814	442	28	code	code	PROPN
inlawrev-2814	442	29	title	title	NOUN
inlawrev-2814	442	30	50	50	NUM
inlawrev-2814	442	31	,	,	PUNCT
inlawrev-2814	442	32	rule	rule	VERB
inlawrev-2814	442	33	4.1	4.1	NUM
inlawrev-2814	442	34	-	-	SYM
inlawrev-2814	442	35	3	3	NUM
inlawrev-2814	442	36	-	-	SYM
inlawrev-2814	442	37	9	9	NUM
inlawrev-2814	442	38	,	,	PUNCT
inlawrev-2814	442	39	which	which	PRON
inlawrev-2814	442	40	excludes	exclude	VERB
inlawrev-2814	442	41	unforeseen	unforeseen	ADJ
inlawrev-2814	442	42	changes	change	NOUN
inlawrev-2814	442	43	in	in	ADP
inlawrev-2814	442	44	market	market	NOUN
inlawrev-2814	442	45	values	value	NOUN
inlawrev-2814	442	46	and	and	CCONJ
inlawrev-2814	442	47	market	market	NOUN
inlawrev-2814	442	48	conditions	condition	NOUN
inlawrev-2814	442	49	as	as	ADP
inlawrev-2814	442	50	a	a	DET
inlawrev-2814	442	51	criteria	criterion	NOUN
inlawrev-2814	442	52	.	.	PUNCT
inlawrev-2814	443	1	'^	'^	NOUN
inlawrev-2814	443	2	iv	iv	PROPN
inlawrev-2814	443	3	.	.	PUNCT
inlawrev-2814	444	1	"	"	PUNCT
inlawrev-2814	444	2	solicitation	solicitation	NOUN
inlawrev-2814	444	3	"	"	PUNCT
inlawrev-2814	444	4	under	under	ADP
inlawrev-2814	444	5	public	public	ADJ
inlawrev-2814	444	6	law	law	NOUN
inlawrev-2814	444	7	number	number	NOUN
inlawrev-2814	444	8	86	86	NUM
inlawrev-2814	444	9	-	-	SYM
inlawrev-2814	444	10	272	272	NUM
inlawrev-2814	444	11	revisited	revisit	VERB
inlawrev-2814	444	12	a.	a.	NOUN
inlawrev-2814	444	13	historical	historical	ADJ
inlawrev-2814	444	14	perspective	perspective	NOUN
inlawrev-2814	444	15	from	from	ADP
inlawrev-2814	444	16	the	the	DET
inlawrev-2814	444	17	late	late	ADJ
inlawrev-2814	444	18	nineteenth	nineteenth	ADJ
inlawrev-2814	444	19	century	century	NOUN
inlawrev-2814	444	20	through	through	ADP
inlawrev-2814	444	21	the	the	DET
inlawrev-2814	444	22	first	first	ADJ
inlawrev-2814	444	23	half	half	NOUN
inlawrev-2814	444	24	of	of	ADP
inlawrev-2814	444	25	the	the	DET
inlawrev-2814	444	26	twentieth	twentieth	ADJ
inlawrev-2814	444	27	century	century	NOUN
inlawrev-2814	444	28	,	,	PUNCT
inlawrev-2814	444	29	successful	successful	ADJ
inlawrev-2814	444	30	constitutional	constitutional	ADJ
inlawrev-2814	444	31	challenges	challenge	NOUN
inlawrev-2814	444	32	under	under	ADP
inlawrev-2814	444	33	the	the	DET
inlawrev-2814	444	34	commerce	commerce	NOUN
inlawrev-2814	444	35	clause^^^	clause^^^	PROPN
inlawrev-2814	444	36	and	and	CCONJ
inlawrev-2814	444	37	the	the	DET
inlawrev-2814	444	38	due	due	ADJ
inlawrev-2814	444	39	process	process	NOUN
inlawrev-2814	444	40	clause^^	clause^^	NOUN
inlawrev-2814	444	41	of	of	ADP
inlawrev-2814	444	42	the	the	DET
inlawrev-2814	444	43	united	united	PROPN
inlawrev-2814	444	44	states	states	PROPN
inlawrev-2814	444	45	constitution	constitution	PROPN
inlawrev-2814	444	46	lol	lol	VERB
inlawrev-2814	444	47	518	518	NUM
inlawrev-2814	444	48	n.e.2d	n.e.2d	NOUN
inlawrev-2814	444	49	at	at	ADP
inlawrev-2814	444	50	509	509	NUM
inlawrev-2814	444	51	.	.	PUNCT
inlawrev-2814	445	1	102	102	NUM
inlawrev-2814	445	2	.	.	PUNCT
inlawrev-2814	446	1	i	i	PRON
inlawrev-2814	446	2	d.	d.	PROPN
inlawrev-2814	446	3	(	(	PUNCT
inlawrev-2814	446	4	citing	cite	VERB
inlawrev-2814	446	5	ind	ind	NOUN
inlawrev-2814	446	6	.	.	PUNCT
inlawrev-2814	447	1	admin	admin	PROPN
inlawrev-2814	447	2	.	.	PUNCT
inlawrev-2814	447	3	code	code	PROPN
inlawrev-2814	447	4	tit	tit	PROPN
inlawrev-2814	447	5	.	.	PUNCT
inlawrev-2814	448	1	50	50	NUM
inlawrev-2814	448	2	,	,	PUNCT
inlawrev-2814	448	3	r.	r.	NOUN
inlawrev-2814	448	4	4.1	4.1	NUM
inlawrev-2814	448	5	-	-	SYM
inlawrev-2814	448	6	3	3	NUM
inlawrev-2814	448	7	-	-	SYM
inlawrev-2814	448	8	5	5	NUM
inlawrev-2814	448	9	(	(	PUNCT
inlawrev-2814	448	10	1988	1988	NUM
inlawrev-2814	448	11	)	)	PUNCT
inlawrev-2814	448	12	)	)	PUNCT
inlawrev-2814	448	13	.	.	PUNCT
inlawrev-2814	449	1	103	103	NUM
inlawrev-2814	449	2	.	.	X
inlawrev-2814	449	3	518	518	NUM
inlawrev-2814	449	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	449	5	at	at	ADP
inlawrev-2814	449	6	509	509	NUM
inlawrev-2814	449	7	(	(	PUNCT
inlawrev-2814	449	8	citing	cite	VERB
inlawrev-2814	449	9	ind	ind	NOUN
inlawrev-2814	449	10	.	.	PUNCT
inlawrev-2814	450	1	admin	admin	PROPN
inlawrev-2814	450	2	.	.	PUNCT
inlawrev-2814	450	3	code	code	PROPN
inlawrev-2814	450	4	tit	tit	PROPN
inlawrev-2814	450	5	.	.	PUNCT
inlawrev-2814	451	1	50	50	NUM
inlawrev-2814	451	2	,	,	PUNCT
inlawrev-2814	451	3	r.	r.	NOUN
inlawrev-2814	451	4	4.1	4.1	NUM
inlawrev-2814	451	5	-	-	SYM
inlawrev-2814	451	6	3	3	NUM
inlawrev-2814	451	7	-	-	SYM
inlawrev-2814	451	8	6	6	NUM
inlawrev-2814	451	9	(	(	PUNCT
inlawrev-2814	451	10	1988	1988	NUM
inlawrev-2814	451	11	)	)	PUNCT
inlawrev-2814	451	12	)	)	PUNCT
inlawrev-2814	451	13	.	.	PUNCT
inlawrev-2814	452	1	104	104	NUM
inlawrev-2814	452	2	.	.	PUNCT
inlawrev-2814	453	1	518	518	NUM
inlawrev-2814	453	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	453	3	at	at	ADP
inlawrev-2814	453	4	509	509	NUM
inlawrev-2814	453	5	.	.	PUNCT
inlawrev-2814	454	1	105	105	NUM
inlawrev-2814	454	2	.	.	PUNCT
inlawrev-2814	455	1	u.s	u.s	PROPN
inlawrev-2814	455	2	.	.	PROPN
inlawrev-2814	455	3	const	const	PROPN
inlawrev-2814	455	4	,	,	PUNCT
inlawrev-2814	455	5	art	art	NOUN
inlawrev-2814	455	6	.	.	PUNCT
inlawrev-2814	456	1	1	1	NUM
inlawrev-2814	456	2	,	,	PUNCT
inlawrev-2814	456	3	§	§	NOUN
inlawrev-2814	456	4	8	8	NUM
inlawrev-2814	456	5	,	,	PUNCT
inlawrev-2814	456	6	cl	cl	NOUN
inlawrev-2814	456	7	.	.	NOUN
inlawrev-2814	457	1	3	3	NUM
inlawrev-2814	457	2	.	.	NOUN
inlawrev-2814	457	3	106	106	NUM
inlawrev-2814	457	4	.	.	PUNCT
inlawrev-2814	458	1	u.s	u.s	PROPN
inlawrev-2814	458	2	.	.	PROPN
inlawrev-2814	458	3	const	const	PROPN
inlawrev-2814	458	4	,	,	PUNCT
inlawrev-2814	458	5	amend	amend	PROPN
inlawrev-2814	458	6	.	.	PROPN
inlawrev-2814	459	1	xiv	xiv	PROPN
inlawrev-2814	459	2	,	,	PUNCT
inlawrev-2814	459	3	§	§	PROPN
inlawrev-2814	459	4	1	1	NUM
inlawrev-2814	459	5	.	.	NOUN
inlawrev-2814	459	6	1988	1988	NUM
inlawrev-2814	459	7	]	]	PUNCT
inlawrev-2814	460	1	taxation	taxation	NOUN
inlawrev-2814	460	2	437	437	NUM
inlawrev-2814	460	3	served	serve	VERB
inlawrev-2814	460	4	to	to	PART
inlawrev-2814	460	5	prevent	prevent	VERB
inlawrev-2814	460	6	states	state	NOUN
inlawrev-2814	460	7	from	from	ADP
inlawrev-2814	460	8	levying	levy	VERB
inlawrev-2814	460	9	taxes	taxis	NOUN
inlawrev-2814	460	10	on	on	ADP
inlawrev-2814	460	11	businesses	business	NOUN
inlawrev-2814	460	12	engaging	engage	VERB
inlawrev-2814	460	13	in	in	ADP
inlawrev-2814	460	14	interstate	interstate	ADJ
inlawrev-2814	460	15	commerce	commerce	NOUN
inlawrev-2814	460	16	where	where	SCONJ
inlawrev-2814	460	17	mere	mere	ADJ
inlawrev-2814	460	18	solicitation	solicitation	NOUN
inlawrev-2814	460	19	of	of	ADP
inlawrev-2814	460	20	orders	order	NOUN
inlawrev-2814	460	21	was	be	AUX
inlawrev-2814	460	22	the	the	DET
inlawrev-2814	460	23	sole	sole	ADJ
inlawrev-2814	460	24	activity	activity	NOUN
inlawrev-2814	460	25	in	in	ADP
inlawrev-2814	460	26	the	the	DET
inlawrev-2814	460	27	taxing	tax	VERB
inlawrev-2814	460	28	state	state	NOUN
inlawrev-2814	460	29	or	or	CCONJ
inlawrev-2814	460	30	was	be	AUX
inlawrev-2814	460	31	dissociated	dissociate	VERB
inlawrev-2814	460	32	from	from	ADP
inlawrev-2814	460	33	any	any	DET
inlawrev-2814	460	34	intrastate	intrastate	ADJ
inlawrev-2814	460	35	sales	sale	NOUN
inlawrev-2814	460	36	.	.	PUNCT
inlawrev-2814	461	1	'	'	PUNCT
inlawrev-2814	461	2	^^	^^	PUNCT
inlawrev-2814	461	3	in	in	ADP
inlawrev-2814	461	4	1959	1959	NUM
inlawrev-2814	461	5	,	,	PUNCT
inlawrev-2814	461	6	justice	justice	NOUN
inlawrev-2814	461	7	clark	clark	PROPN
inlawrev-2814	461	8	used	use	VERB
inlawrev-2814	461	9	the	the	DET
inlawrev-2814	461	10	language	language	NOUN
inlawrev-2814	461	11	that	that	PRON
inlawrev-2814	461	12	caused	cause	VERB
inlawrev-2814	461	13	"	"	PUNCT
inlawrev-2814	461	14	concern	concern	NOUN
inlawrev-2814	461	15	and	and	CCONJ
inlawrev-2814	461	16	uncertainty	uncertainty	NOUN
inlawrev-2814	461	17	"	"	PUNCT
inlawrev-2814	461	18	'	'	PUNCT
inlawrev-2814	461	19	°	°	NOUN
inlawrev-2814	461	20	^	^	PUNCT
inlawrev-2814	461	21	in	in	ADP
inlawrev-2814	461	22	the	the	DET
inlawrev-2814	461	23	commercial	commercial	ADJ
inlawrev-2814	461	24	world	world	NOUN
inlawrev-2814	461	25	and	and	CCONJ
inlawrev-2814	461	26	prompted	prompt	VERB
inlawrev-2814	461	27	congress	congress	PROPN
inlawrev-2814	461	28	to	to	PART
inlawrev-2814	461	29	act	act	VERB
inlawrev-2814	461	30	to	to	PART
inlawrev-2814	461	31	reinforce	reinforce	VERB
inlawrev-2814	461	32	the	the	DET
inlawrev-2814	461	33	commerce	commerce	NOUN
inlawrev-2814	461	34	clause	clause	NOUN
inlawrev-2814	461	35	and	and	CCONJ
inlawrev-2814	461	36	the	the	DET
inlawrev-2814	461	37	due	due	ADJ
inlawrev-2814	461	38	process	process	NOUN
inlawrev-2814	461	39	clause	clause	NOUN
inlawrev-2814	461	40	protections	protection	NOUN
inlawrev-2814	461	41	of	of	ADP
inlawrev-2814	461	42	interstate	interstate	ADJ
inlawrev-2814	461	43	commerce	commerce	NOUN
inlawrev-2814	461	44	by	by	ADP
inlawrev-2814	461	45	legislative	legislative	ADJ
inlawrev-2814	461	46	fiat	fiat	NOUN
inlawrev-2814	461	47	,	,	PUNCT
inlawrev-2814	461	48	thus	thus	ADV
inlawrev-2814	461	49	,	,	PUNCT
inlawrev-2814	461	50	triggering	trigger	VERB
inlawrev-2814	461	51	additional	additional	ADJ
inlawrev-2814	461	52	protection	protection	NOUN
inlawrev-2814	461	53	under	under	ADP
inlawrev-2814	461	54	the	the	DET
inlawrev-2814	461	55	supremacy	supremacy	NOUN
inlawrev-2814	461	56	clause	clause	NOUN
inlawrev-2814	461	57	.	.	PUNCT
inlawrev-2814	462	1	'	'	PUNCT
inlawrev-2814	462	2	^^	^^	PUNCT
inlawrev-2814	462	3	in	in	ADP
inlawrev-2814	462	4	northwestern	northwestern	ADJ
inlawrev-2814	462	5	states	state	NOUN
inlawrev-2814	462	6	portland	portland	PROPN
inlawrev-2814	462	7	cement	cement	PROPN
inlawrev-2814	462	8	co	co	NOUN
inlawrev-2814	462	9	,	,	PUNCT
inlawrev-2814	462	10	v.	v.	PROPN
inlawrev-2814	462	11	minnesota	minnesota	PROPN
inlawrev-2814	462	12	,	,	PUNCT
inlawrev-2814	462	13	^^^	^^^	PROPN
inlawrev-2814	462	14	justice	justice	NOUN
inlawrev-2814	462	15	clark	clark	PROPN
inlawrev-2814	462	16	wrote	write	VERB
inlawrev-2814	462	17	:	:	PUNCT
inlawrev-2814	462	18	''	''	PUNCT
inlawrev-2814	462	19	we	we	PRON
inlawrev-2814	462	20	conclude	conclude	VERB
inlawrev-2814	462	21	that	that	SCONJ
inlawrev-2814	462	22	net	net	ADJ
inlawrev-2814	462	23	income	income	NOUN
inlawrev-2814	462	24	from	from	ADP
inlawrev-2814	462	25	the	the	DET
inlawrev-2814	462	26	interstate	interstate	ADJ
inlawrev-2814	462	27	operations	operation	NOUN
inlawrev-2814	462	28	of	of	ADP
inlawrev-2814	462	29	a	a	DET
inlawrev-2814	462	30	foreign	foreign	ADJ
inlawrev-2814	462	31	corporation	corporation	NOUN
inlawrev-2814	462	32	may	may	AUX
inlawrev-2814	462	33	be	be	AUX
inlawrev-2814	462	34	subjected	subject	VERB
inlawrev-2814	462	35	to	to	ADP
inlawrev-2814	462	36	state	state	NOUN
inlawrev-2814	462	37	taxation	taxation	NOUN
inlawrev-2814	462	38	provided	provide	VERB
inlawrev-2814	462	39	the	the	DET
inlawrev-2814	462	40	levy	levy	NOUN
inlawrev-2814	462	41	is	be	AUX
inlawrev-2814	462	42	not	not	PART
inlawrev-2814	462	43	discriminatory	discriminatory	ADJ
inlawrev-2814	462	44	and	and	CCONJ
inlawrev-2814	462	45	is	be	AUX
inlawrev-2814	462	46	properly	properly	ADV
inlawrev-2814	462	47	apportioned	apportion	VERB
inlawrev-2814	462	48	to	to	ADP
inlawrev-2814	462	49	local	local	ADJ
inlawrev-2814	462	50	activities	activity	NOUN
inlawrev-2814	462	51	within	within	ADP
inlawrev-2814	462	52	the	the	DET
inlawrev-2814	462	53	taxing	tax	VERB
inlawrev-2814	462	54	state	state	NOUN
inlawrev-2814	462	55	forming	form	VERB
inlawrev-2814	462	56	sufficient	sufficient	ADJ
inlawrev-2814	462	57	nexus	nexus	NOUN
inlawrev-2814	462	58	to	to	PART
inlawrev-2814	462	59	support	support	VERB
inlawrev-2814	462	60	the	the	DET
inlawrev-2814	462	61	same	same	ADJ
inlawrev-2814	462	62	.	.	PUNCT
inlawrev-2814	462	63	"	"	PUNCT
inlawrev-2814	462	64	''	''	PUNCT
inlawrev-2814	462	65	'	'	PUNCT
inlawrev-2814	462	66	the	the	DET
inlawrev-2814	462	67	court	court	NOUN
inlawrev-2814	462	68	found	find	VERB
inlawrev-2814	462	69	a	a	DET
inlawrev-2814	462	70	sufficient	sufficient	ADJ
inlawrev-2814	462	71	nexus	nexus	NOUN
inlawrev-2814	462	72	to	to	PART
inlawrev-2814	462	73	support	support	VERB
inlawrev-2814	462	74	the	the	DET
inlawrev-2814	462	75	imposition	imposition	NOUN
inlawrev-2814	462	76	of	of	ADP
inlawrev-2814	462	77	a	a	DET
inlawrev-2814	462	78	minnesota	minnesota	PROPN
inlawrev-2814	462	79	tax	tax	NOUN
inlawrev-2814	462	80	and	and	CCONJ
inlawrev-2814	462	81	a	a	DET
inlawrev-2814	462	82	georgia	georgia	PROPN
inlawrev-2814	462	83	tax	tax	NOUN
inlawrev-2814	462	84	respectively	respectively	ADV
inlawrev-2814	462	85	on	on	ADP
inlawrev-2814	462	86	net	net	ADJ
inlawrev-2814	462	87	income	income	NOUN
inlawrev-2814	462	88	from	from	ADP
inlawrev-2814	462	89	sales	sale	NOUN
inlawrev-2814	462	90	in	in	ADP
inlawrev-2814	462	91	the	the	DET
inlawrev-2814	462	92	taxing	tax	VERB
inlawrev-2814	462	93	states	state	NOUN
inlawrev-2814	462	94	,	,	PUNCT
inlawrev-2814	462	95	where	where	SCONJ
inlawrev-2814	462	96	the	the	DET
inlawrev-2814	462	97	sales	sale	NOUN
inlawrev-2814	462	98	were	be	AUX
inlawrev-2814	462	99	shown	show	VERB
inlawrev-2814	462	100	to	to	PART
inlawrev-2814	462	101	be	be	AUX
inlawrev-2814	462	102	"	"	PUNCT
inlawrev-2814	462	103	promoted	promote	VERB
inlawrev-2814	462	104	by	by	ADP
inlawrev-2814	462	105	vigorous	vigorous	ADJ
inlawrev-2814	462	106	and	and	CCONJ
inlawrev-2814	462	107	continuous	continuous	ADJ
inlawrev-2814	462	108	sales	sale	NOUN
inlawrev-2814	462	109	campaigns	campaign	NOUN
inlawrev-2814	462	110	run	run	VERB
inlawrev-2814	462	111	through	through	ADP
inlawrev-2814	462	112	a	a	DET
inlawrev-2814	462	113	central	central	ADJ
inlawrev-2814	462	114	office	office	NOUN
inlawrev-2814	462	115	located	locate	VERB
inlawrev-2814	462	116	in	in	ADP
inlawrev-2814	462	117	the	the	DET
inlawrev-2814	462	118	state	state	NOUN
inlawrev-2814	462	119	.	.	PUNCT
inlawrev-2814	463	1	"	"	PUNCT
inlawrev-2814	463	2	"	"	PUNCT
inlawrev-2814	463	3	^	^	PUNCT
inlawrev-2814	463	4	this	this	DET
inlawrev-2814	463	5	activity	activity	NOUN
inlawrev-2814	463	6	was	be	AUX
inlawrev-2814	463	7	,	,	PUNCT
inlawrev-2814	463	8	in	in	ADP
inlawrev-2814	463	9	justice	justice	PROPN
inlawrev-2814	463	10	clark	clark	PROPN
inlawrev-2814	463	11	's	's	PART
inlawrev-2814	463	12	estimation	estimation	NOUN
inlawrev-2814	463	13	,	,	PUNCT
inlawrev-2814	463	14	an	an	DET
inlawrev-2814	463	15	affirmative	affirmative	ADJ
inlawrev-2814	463	16	answer	answer	NOUN
inlawrev-2814	463	17	to	to	ADP
inlawrev-2814	463	18	the	the	DET
inlawrev-2814	463	19	"	"	PUNCT
inlawrev-2814	463	20	'	'	PUNCT
inlawrev-2814	463	21	controlling	control	VERB
inlawrev-2814	463	22	question	question	NOUN
inlawrev-2814	463	23	[	[	X
inlawrev-2814	463	24	of	of	ADP
inlawrev-2814	463	25	]	]	PUNCT
inlawrev-2814	463	26	whether	whether	SCONJ
inlawrev-2814	463	27	the	the	DET
inlawrev-2814	463	28	state	state	NOUN
inlawrev-2814	463	29	has	have	AUX
inlawrev-2814	463	30	given	give	VERB
inlawrev-2814	463	31	anything	anything	PRON
inlawrev-2814	463	32	for	for	ADP
inlawrev-2814	463	33	which	which	PRON
inlawrev-2814	463	34	it	it	PRON
inlawrev-2814	463	35	can	can	AUX
inlawrev-2814	463	36	ask	ask	VERB
inlawrev-2814	463	37	return	return	NOUN
inlawrev-2814	463	38	.	.	PUNCT
inlawrev-2814	463	39	'	'	PUNCT
inlawrev-2814	464	1	"	"	PUNCT
inlawrev-2814	464	2	"	"	PUNCT
inlawrev-2814	464	3	^	^	PUNCT
inlawrev-2814	464	4	the	the	DET
inlawrev-2814	464	5	court	court	NOUN
inlawrev-2814	464	6	concluded	conclude	VERB
inlawrev-2814	464	7	that	that	SCONJ
inlawrev-2814	464	8	"	"	PUNCT
inlawrev-2814	464	9	[	[	X
inlawrev-2814	464	10	s]ince	s]ince	NOUN
inlawrev-2814	464	11	by	by	ADP
inlawrev-2814	464	12	'	'	PUNCT
inlawrev-2814	464	13	the	the	DET
inlawrev-2814	464	14	practical	practical	ADJ
inlawrev-2814	464	15	operation	operation	NOUN
inlawrev-2814	464	16	of	of	ADP
inlawrev-2814	464	17	[	[	X
inlawrev-2814	464	18	the	the	DET
inlawrev-2814	464	19	]	]	X
inlawrev-2814	464	20	tax	tax	NOUN
inlawrev-2814	464	21	the	the	DET
inlawrev-2814	464	22	state	state	NOUN
inlawrev-2814	464	23	has	have	AUX
inlawrev-2814	464	24	exerted	exert	VERB
inlawrev-2814	464	25	its	its	PRON
inlawrev-2814	464	26	power	power	NOUN
inlawrev-2814	464	27	in	in	ADP
inlawrev-2814	464	28	relation	relation	NOUN
inlawrev-2814	464	29	to	to	ADP
inlawrev-2814	464	30	opportunities	opportunity	NOUN
inlawrev-2814	464	31	which	which	PRON
inlawrev-2814	464	32	it	it	PRON
inlawrev-2814	464	33	has	have	AUX
inlawrev-2814	464	34	given	give	VERB
inlawrev-2814	464	35	,	,	PUNCT
inlawrev-2814	464	36	to	to	ADP
inlawrev-2814	464	37	protection	protection	NOUN
inlawrev-2814	464	38	which	which	PRON
inlawrev-2814	464	39	it	it	PRON
inlawrev-2814	464	40	has	have	AUX
inlawrev-2814	464	41	afforded	afford	VERB
inlawrev-2814	464	42	,	,	PUNCT
inlawrev-2814	464	43	to	to	ADP
inlawrev-2814	464	44	benefits	benefit	NOUN
inlawrev-2814	464	45	which	which	PRON
inlawrev-2814	464	46	it	it	PRON
inlawrev-2814	464	47	has	have	AUX
inlawrev-2814	464	48	conferred	confer	VERB
inlawrev-2814	464	49	.	.	PUNCT
inlawrev-2814	464	50	.	.	PUNCT
inlawrev-2814	465	1	.	.	PUNCT
inlawrev-2814	466	1	,	,	PUNCT
inlawrev-2814	466	2	'	'	PUNCT
inlawrev-2814	466	3	it	it	PRON
inlawrev-2814	466	4	'	'	VERB
inlawrev-2814	466	5	is	be	AUX
inlawrev-2814	466	6	free	free	ADJ
inlawrev-2814	466	7	to	to	PART
inlawrev-2814	466	8	pursue	pursue	VERB
inlawrev-2814	466	9	its	its	PRON
inlawrev-2814	466	10	own	own	ADJ
inlawrev-2814	466	11	fiscal	fiscal	ADJ
inlawrev-2814	466	12	policies	policy	NOUN
inlawrev-2814	466	13	,	,	PUNCT
inlawrev-2814	466	14	unembarrassed	unembarrasse	VERB
inlawrev-2814	466	15	by	by	ADP
inlawrev-2814	466	16	the	the	DET
inlawrev-2814	466	17	constitution	constitution	NOUN
inlawrev-2814	466	18	.	.	PUNCT
inlawrev-2814	466	19	'	'	PUNCT
inlawrev-2814	467	1	"	"	PUNCT
inlawrev-2814	467	2	"	"	PUNCT
inlawrev-2814	467	3	^	^	PUNCT
inlawrev-2814	467	4	the	the	DET
inlawrev-2814	467	5	holding	holding	NOUN
inlawrev-2814	467	6	in	in	ADP
inlawrev-2814	467	7	northwestern	northwestern	ADJ
inlawrev-2814	467	8	was	be	AUX
inlawrev-2814	467	9	consistent	consistent	ADJ
inlawrev-2814	467	10	with	with	ADP
inlawrev-2814	467	11	long	long	ADV
inlawrev-2814	467	12	-	-	PUNCT
inlawrev-2814	467	13	established	establish	VERB
inlawrev-2814	467	14	doctrine	doctrine	NOUN
inlawrev-2814	467	15	under	under	ADP
inlawrev-2814	467	16	the	the	DET
inlawrev-2814	467	17	commerce	commerce	NOUN
inlawrev-2814	467	18	clause	clause	NOUN
inlawrev-2814	467	19	and	and	CCONJ
inlawrev-2814	467	20	the	the	DET
inlawrev-2814	467	21	due	due	ADJ
inlawrev-2814	467	22	process	process	NOUN
inlawrev-2814	467	23	clause	clause	NOUN
inlawrev-2814	467	24	in	in	ADP
inlawrev-2814	467	25	finding	find	VERB
inlawrev-2814	467	26	that	that	SCONJ
inlawrev-2814	467	27	the	the	DET
inlawrev-2814	467	28	corporate	corporate	ADJ
inlawrev-2814	467	29	activity	activity	NOUN
inlawrev-2814	467	30	,	,	PUNCT
inlawrev-2814	467	31	which	which	PRON
inlawrev-2814	467	32	included	include	VERB
inlawrev-2814	467	33	a	a	DET
inlawrev-2814	467	34	sales	sale	NOUN
inlawrev-2814	467	35	-	-	PUNCT
inlawrev-2814	467	36	service	service	NOUN
inlawrev-2814	467	37	office	office	NOUN
inlawrev-2814	467	38	in	in	ADP
inlawrev-2814	467	39	both	both	DET
inlawrev-2814	467	40	cases	case	NOUN
inlawrev-2814	467	41	,	,	PUNCT
inlawrev-2814	467	42	was	be	AUX
inlawrev-2814	467	43	a	a	DET
inlawrev-2814	467	44	sufficient	sufficient	ADJ
inlawrev-2814	467	45	nexus	nexus	NOUN
inlawrev-2814	467	46	to	to	PART
inlawrev-2814	467	47	trigger	trigger	VERB
inlawrev-2814	467	48	the	the	DET
inlawrev-2814	467	49	taxing	tax	VERB
inlawrev-2814	467	50	power	power	NOUN
inlawrev-2814	467	51	of	of	ADP
inlawrev-2814	467	52	the	the	DET
inlawrev-2814	467	53	state	state	NOUN
inlawrev-2814	467	54	.	.	PUNCT
inlawrev-2814	468	1	"	"	PUNCT
inlawrev-2814	468	2	^	^	PUNCT
inlawrev-2814	468	3	from	from	ADP
inlawrev-2814	468	4	a	a	DET
inlawrev-2814	468	5	1980	1980	NUM
inlawrev-2814	468	6	's	's	PART
inlawrev-2814	468	7	perspective	perspective	NOUN
inlawrev-2814	468	8	and	and	CCONJ
inlawrev-2814	468	9	after	after	ADP
inlawrev-2814	468	10	the	the	DET
inlawrev-2814	468	11	four	four	NUM
inlawrev-2814	468	12	-	-	PUNCT
inlawrev-2814	468	13	part	part	NOUN
inlawrev-2814	468	14	test	test	NOUN
inlawrev-2814	468	15	devised	devise	VERB
inlawrev-2814	468	16	107	107	NUM
inlawrev-2814	468	17	.	.	PUNCT
inlawrev-2814	469	1	see	see	VERB
inlawrev-2814	469	2	,	,	PUNCT
inlawrev-2814	469	3	e.g.	e.g.	ADV
inlawrev-2814	469	4	,	,	PUNCT
inlawrev-2814	469	5	norton	norton	PROPN
inlawrev-2814	469	6	co.	co.	PROPN
inlawrev-2814	469	7	v.	v.	ADP
inlawrev-2814	469	8	illinois	illinois	PROPN
inlawrev-2814	469	9	dep't	dep't	PROPN
inlawrev-2814	469	10	of	of	ADP
inlawrev-2814	469	11	revenue	revenue	NOUN
inlawrev-2814	469	12	,	,	PUNCT
inlawrev-2814	469	13	340	340	NUM
inlawrev-2814	469	14	u.s	u.s	PROPN
inlawrev-2814	469	15	.	.	PROPN
inlawrev-2814	469	16	534	534	NUM
inlawrev-2814	469	17	(	(	PUNCT
inlawrev-2814	469	18	1951	1951	NUM
inlawrev-2814	469	19	)	)	PUNCT
inlawrev-2814	469	20	;	;	PUNCT
inlawrev-2814	469	21	robbins	robbin	NOUN
inlawrev-2814	469	22	v.	v.	ADP
inlawrev-2814	469	23	taxing	tax	VERB
inlawrev-2814	469	24	dist	dist	NOUN
inlawrev-2814	469	25	.	.	PUNCT
inlawrev-2814	470	1	of	of	ADP
inlawrev-2814	470	2	shelby	shelby	PROPN
inlawrev-2814	470	3	county	county	PROPN
inlawrev-2814	470	4	,	,	PUNCT
inlawrev-2814	470	5	120	120	NUM
inlawrev-2814	470	6	u.s	u.s	PROPN
inlawrev-2814	470	7	.	.	PROPN
inlawrev-2814	470	8	489	489	NUM
inlawrev-2814	470	9	(	(	PUNCT
inlawrev-2814	470	10	1887	1887	NUM
inlawrev-2814	470	11	)	)	PUNCT
inlawrev-2814	470	12	.	.	PUNCT
inlawrev-2814	471	1	108	108	NUM
inlawrev-2814	471	2	.	.	PUNCT
inlawrev-2814	472	1	s.	s.	PROPN
inlawrev-2814	472	2	rep	rep	PROPN
inlawrev-2814	472	3	.	.	PROPN
inlawrev-2814	473	1	no	no	INTJ
inlawrev-2814	473	2	.	.	NOUN
inlawrev-2814	474	1	658	658	NUM
inlawrev-2814	474	2	,	,	PUNCT
inlawrev-2814	474	3	86th	86th	ADJ
inlawrev-2814	474	4	cong	cong	NOUN
inlawrev-2814	474	5	.	.	PUNCT
inlawrev-2814	474	6	,	,	PUNCT
inlawrev-2814	474	7	1st	1st	ADJ
inlawrev-2814	474	8	sess	sess	NOUN
inlawrev-2814	474	9	.	.	PUNCT
inlawrev-2814	474	10	,	,	PUNCT
inlawrev-2814	474	11	reprinted	reprint	VERB
inlawrev-2814	474	12	in	in	ADP
inlawrev-2814	474	13	1959	1959	NUM
inlawrev-2814	474	14	u.s	u.s	PROPN
inlawrev-2814	474	15	.	.	PROPN
inlawrev-2814	474	16	cong	cong	PROPN
inlawrev-2814	474	17	.	.	PUNCT
inlawrev-2814	474	18	&	&	CCONJ
inlawrev-2814	474	19	admin	admin	PROPN
inlawrev-2814	474	20	.	.	PUNCT
inlawrev-2814	475	1	news	news	NOUN
inlawrev-2814	475	2	2548	2548	NUM
inlawrev-2814	475	3	-	-	SYM
inlawrev-2814	475	4	49	49	NUM
inlawrev-2814	475	5	.	.	PUNCT
inlawrev-2814	476	1	109	109	NUM
inlawrev-2814	476	2	.	.	PUNCT
inlawrev-2814	477	1	u.s	u.s	PROPN
inlawrev-2814	477	2	.	.	PROPN
inlawrev-2814	477	3	const	const	PROPN
inlawrev-2814	477	4	,	,	PUNCT
inlawrev-2814	477	5	art	art	NOUN
inlawrev-2814	477	6	.	.	PUNCT
inlawrev-2814	478	1	vi	vi	NOUN
inlawrev-2814	478	2	,	,	PUNCT
inlawrev-2814	478	3	cl	cl	NOUN
inlawrev-2814	478	4	.	.	NOUN
inlawrev-2814	479	1	2	2	NUM
inlawrev-2814	479	2	.	.	NOUN
inlawrev-2814	480	1	110	110	NUM
inlawrev-2814	480	2	.	.	PUNCT
inlawrev-2814	481	1	358	358	NUM
inlawrev-2814	481	2	u.s	u.s	PROPN
inlawrev-2814	481	3	.	.	PROPN
inlawrev-2814	481	4	450	450	NUM
inlawrev-2814	481	5	(	(	PUNCT
inlawrev-2814	481	6	1959	1959	NUM
inlawrev-2814	481	7	)	)	PUNCT
inlawrev-2814	481	8	.	.	PUNCT
inlawrev-2814	482	1	111	111	NUM
inlawrev-2814	482	2	.	.	PUNCT
inlawrev-2814	483	1	i	i	PRON
inlawrev-2814	483	2	d.	d.	PROPN
inlawrev-2814	483	3	2x	2x	NUM
inlawrev-2814	483	4	452	452	NUM
inlawrev-2814	483	5	(	(	PUNCT
inlawrev-2814	483	6	emphasis	emphasis	NOUN
inlawrev-2814	483	7	added	add	VERB
inlawrev-2814	483	8	)	)	PUNCT
inlawrev-2814	483	9	.	.	PUNCT
inlawrev-2814	484	1	112	112	NUM
inlawrev-2814	484	2	.	.	PUNCT
inlawrev-2814	485	1	i	i	PRON
inlawrev-2814	485	2	d.	d.	PROPN
inlawrev-2814	485	3	at	at	ADP
inlawrev-2814	485	4	465	465	NUM
inlawrev-2814	485	5	.	.	PUNCT
inlawrev-2814	486	1	113	113	NUM
inlawrev-2814	486	2	.	.	PUNCT
inlawrev-2814	487	1	i	i	PRON
inlawrev-2814	487	2	d.	d.	PROPN
inlawrev-2814	487	3	(	(	PUNCT
inlawrev-2814	487	4	quoting	quote	VERB
inlawrev-2814	487	5	wisconsin	wisconsin	PROPN
inlawrev-2814	487	6	v.	v.	PROPN
inlawrev-2814	487	7	j.c	j.c	PROPN
inlawrev-2814	487	8	.	.	PROPN
inlawrev-2814	487	9	penney	penney	PROPN
inlawrev-2814	487	10	co.	co.	PROPN
inlawrev-2814	487	11	,	,	PUNCT
inlawrev-2814	487	12	311	311	NUM
inlawrev-2814	487	13	u.s	u.s	PROPN
inlawrev-2814	487	14	.	.	PROPN
inlawrev-2814	487	15	435	435	NUM
inlawrev-2814	487	16	,	,	PUNCT
inlawrev-2814	487	17	444	444	NUM
inlawrev-2814	487	18	(	(	PUNCT
inlawrev-2814	487	19	1940	1940	NUM
inlawrev-2814	487	20	)	)	PUNCT
inlawrev-2814	487	21	)	)	PUNCT
inlawrev-2814	487	22	.	.	PUNCT
inlawrev-2814	488	1	114	114	NUM
inlawrev-2814	488	2	.	.	PUNCT
inlawrev-2814	489	1	358	358	NUM
inlawrev-2814	489	2	u.s	u.s	PROPN
inlawrev-2814	489	3	.	.	PROPN
inlawrev-2814	490	1	at	at	ADP
inlawrev-2814	490	2	465	465	NUM
inlawrev-2814	490	3	(	(	PUNCT
inlawrev-2814	490	4	quoting	quote	VERB
inlawrev-2814	490	5	wisconsin	wisconsin	PROPN
inlawrev-2814	490	6	v.	v.	PROPN
inlawrev-2814	490	7	j.c	j.c	PROPN
inlawrev-2814	490	8	.	.	PROPN
inlawrev-2814	490	9	penney	penney	PROPN
inlawrev-2814	490	10	co.	co.	PROPN
inlawrev-2814	490	11	,	,	PUNCT
inlawrev-2814	490	12	311	311	NUM
inlawrev-2814	490	13	u.s	u.s	PROPN
inlawrev-2814	490	14	.	.	PROPN
inlawrev-2814	490	15	435	435	NUM
inlawrev-2814	490	16	,	,	PUNCT
inlawrev-2814	490	17	444	444	NUM
inlawrev-2814	490	18	(	(	PUNCT
inlawrev-2814	490	19	1940	1940	NUM
inlawrev-2814	490	20	)	)	PUNCT
inlawrev-2814	490	21	)	)	PUNCT
inlawrev-2814	490	22	.	.	PUNCT
inlawrev-2814	491	1	115	115	NUM
inlawrev-2814	491	2	.	.	PUNCT
inlawrev-2814	492	1	the	the	DET
inlawrev-2814	492	2	iowa	iowa	PROPN
inlawrev-2814	492	3	corporation	corporation	PROPN
inlawrev-2814	492	4	that	that	PRON
inlawrev-2814	492	5	was	be	AUX
inlawrev-2814	492	6	subject	subject	ADJ
inlawrev-2814	492	7	to	to	ADP
inlawrev-2814	492	8	the	the	DET
inlawrev-2814	492	9	minnesota	minnesota	PROPN
inlawrev-2814	492	10	tax	tax	NOUN
inlawrev-2814	492	11	maintained	maintain	VERB
inlawrev-2814	492	12	in	in	ADP
inlawrev-2814	492	13	minneapous	minneapous	ADJ
inlawrev-2814	492	14	a	a	DET
inlawrev-2814	492	15	three	three	NUM
inlawrev-2814	492	16	-	-	PUNCT
inlawrev-2814	492	17	room	room	NOUN
inlawrev-2814	492	18	leased	lease	VERB
inlawrev-2814	492	19	sales	sale	NOUN
inlawrev-2814	492	20	office	office	NOUN
inlawrev-2814	492	21	equipped	equip	VERB
inlawrev-2814	492	22	with	with	ADP
inlawrev-2814	492	23	its	its	PRON
inlawrev-2814	492	24	own	own	ADJ
inlawrev-2814	492	25	furniture	furniture	NOUN
inlawrev-2814	492	26	and	and	CCONJ
inlawrev-2814	492	27	fixtures	fixture	NOUN
inlawrev-2814	492	28	and	and	CCONJ
inlawrev-2814	492	29	under	under	ADP
inlawrev-2814	492	30	the	the	DET
inlawrev-2814	492	31	supervision	supervision	NOUN
inlawrev-2814	492	32	of	of	ADP
inlawrev-2814	492	33	an	an	DET
inlawrev-2814	492	34	employee	employee	NOUN
inlawrev-2814	492	35	-	-	PUNCT
inlawrev-2814	492	36	salesman	salesman	NOUN
inlawrev-2814	492	37	known	know	VERB
inlawrev-2814	492	38	as	as	ADP
inlawrev-2814	492	39	district	district	NOUN
inlawrev-2814	492	40	manager	manager	NOUN
inlawrev-2814	492	41	.	.	PUNCT
inlawrev-2814	493	1	the	the	DET
inlawrev-2814	493	2	activities	activity	NOUN
inlawrev-2814	493	3	438	438	NUM
inlawrev-2814	493	4	indiana	indiana	PROPN
inlawrev-2814	493	5	law	law	PROPN
inlawrev-2814	493	6	review	review	NOUN
inlawrev-2814	493	7	[	[	X
inlawrev-2814	493	8	vol	vol	NOUN
inlawrev-2814	493	9	.	.	PUNCT
inlawrev-2814	493	10	22:419	22:419	NUM
inlawrev-2814	493	11	by	by	ADP
inlawrev-2814	493	12	the	the	DET
inlawrev-2814	493	13	court	court	NOUN
inlawrev-2814	493	14	in	in	ADP
inlawrev-2814	493	15	complete	complete	ADJ
inlawrev-2814	493	16	auto	auto	NOUN
inlawrev-2814	493	17	transit	transit	NOUN
inlawrev-2814	493	18	,	,	PUNCT
inlawrev-2814	493	19	inc	inc	PROPN
inlawrev-2814	493	20	.	.	PROPN
inlawrev-2814	493	21	v.	v.	PROPN
inlawrev-2814	493	22	brady	brady	PROPN
inlawrev-2814	493	23	,	,	PUNCT
inlawrev-2814	493	24	^^^	^^^	ADP
inlawrev-2814	493	25	the	the	DET
inlawrev-2814	493	26	activities	activity	NOUN
inlawrev-2814	493	27	involved	involve	VERB
inlawrev-2814	493	28	in	in	ADP
inlawrev-2814	493	29	northwestern	northwestern	ADJ
inlawrev-2814	493	30	,	,	PUNCT
inlawrev-2814	493	31	particularly	particularly	ADV
inlawrev-2814	493	32	with	with	ADP
inlawrev-2814	493	33	respect	respect	NOUN
inlawrev-2814	493	34	to	to	ADP
inlawrev-2814	493	35	the	the	DET
inlawrev-2814	493	36	local	local	ADJ
inlawrev-2814	493	37	offices	office	NOUN
inlawrev-2814	493	38	,	,	PUNCT
inlawrev-2814	493	39	appear	appear	VERB
inlawrev-2814	493	40	to	to	PART
inlawrev-2814	493	41	be	be	AUX
inlawrev-2814	493	42	clearly	clearly	ADV
inlawrev-2814	493	43	sufficient	sufficient	ADJ
inlawrev-2814	493	44	,	,	PUNCT
inlawrev-2814	493	45	under	under	ADP
inlawrev-2814	493	46	the	the	DET
inlawrev-2814	493	47	commerce	commerce	NOUN
inlawrev-2814	493	48	clause	clause	NOUN
inlawrev-2814	493	49	and	and	CCONJ
inlawrev-2814	493	50	the	the	DET
inlawrev-2814	493	51	due	due	ADJ
inlawrev-2814	493	52	process	process	NOUN
inlawrev-2814	493	53	clause	clause	NOUN
inlawrev-2814	493	54	,	,	PUNCT
inlawrev-2814	493	55	to	to	PART
inlawrev-2814	493	56	trigger	trigger	VERB
inlawrev-2814	493	57	the	the	DET
inlawrev-2814	493	58	taxing	tax	VERB
inlawrev-2814	493	59	power	power	NOUN
inlawrev-2814	493	60	of	of	ADP
inlawrev-2814	493	61	a	a	DET
inlawrev-2814	493	62	state	state	NOUN
inlawrev-2814	493	63	.	.	PUNCT
inlawrev-2814	494	1	nevertheless	nevertheless	ADV
inlawrev-2814	494	2	,	,	PUNCT
inlawrev-2814	494	3	the	the	DET
inlawrev-2814	494	4	northwestern	northwestern	ADJ
inlawrev-2814	494	5	court	court	NOUN
inlawrev-2814	494	6	was	be	AUX
inlawrev-2814	494	7	confronted	confront	VERB
inlawrev-2814	494	8	for	for	ADP
inlawrev-2814	494	9	the	the	DET
inlawrev-2814	494	10	first	first	ADJ
inlawrev-2814	494	11	time	time	NOUN
inlawrev-2814	494	12	with	with	ADP
inlawrev-2814	494	13	fact	fact	NOUN
inlawrev-2814	494	14	situations	situation	NOUN
inlawrev-2814	494	15	where	where	SCONJ
inlawrev-2814	494	16	the	the	DET
inlawrev-2814	494	17	activities	activity	NOUN
inlawrev-2814	494	18	sought	seek	VERB
inlawrev-2814	494	19	to	to	PART
inlawrev-2814	494	20	be	be	AUX
inlawrev-2814	494	21	taxed	tax	VERB
inlawrev-2814	494	22	were	be	AUX
inlawrev-2814	494	23	exclusively	exclusively	ADV
inlawrev-2814	494	24	part	part	NOUN
inlawrev-2814	494	25	of	of	ADP
inlawrev-2814	494	26	interstate	interstate	ADJ
inlawrev-2814	494	27	commerce	commerce	NOUN
inlawrev-2814	494	28	since	since	SCONJ
inlawrev-2814	494	29	no	no	DET
inlawrev-2814	494	30	property	property	NOUN
inlawrev-2814	494	31	was	be	AUX
inlawrev-2814	494	32	sold	sell	VERB
inlawrev-2814	494	33	wholly	wholly	ADV
inlawrev-2814	494	34	within	within	ADP
inlawrev-2814	494	35	the	the	DET
inlawrev-2814	494	36	state	state	NOUN
inlawrev-2814	494	37	.	.	PUNCT
inlawrev-2814	495	1	^^^	^^^	ADP
inlawrev-2814	495	2	the	the	DET
inlawrev-2814	495	3	apprehension	apprehension	NOUN
inlawrev-2814	495	4	of	of	ADP
inlawrev-2814	495	5	the	the	DET
inlawrev-2814	495	6	business	business	NOUN
inlawrev-2814	495	7	community	community	NOUN
inlawrev-2814	495	8	in	in	ADP
inlawrev-2814	495	9	the	the	DET
inlawrev-2814	495	10	wake	wake	NOUN
inlawrev-2814	495	11	of	of	ADP
inlawrev-2814	495	12	northwestern	northwestern	ADJ
inlawrev-2814	495	13	was	be	AUX
inlawrev-2814	495	14	that	that	SCONJ
inlawrev-2814	495	15	a	a	DET
inlawrev-2814	495	16	"	"	PUNCT
inlawrev-2814	495	17	sufficient	sufficient	ADJ
inlawrev-2814	495	18	nexus	nexus	NOUN
inlawrev-2814	495	19	"	"	PUNCT
inlawrev-2814	495	20	with	with	ADP
inlawrev-2814	495	21	the	the	DET
inlawrev-2814	495	22	taxing	tax	VERB
inlawrev-2814	495	23	state	state	NOUN
inlawrev-2814	495	24	could	could	AUX
inlawrev-2814	495	25	be	be	AUX
inlawrev-2814	495	26	found	find	VERB
inlawrev-2814	495	27	in	in	ADP
inlawrev-2814	495	28	"	"	PUNCT
inlawrev-2814	495	29	sales	sale	NOUN
inlawrev-2814	495	30	within	within	ADP
inlawrev-2814	495	31	a	a	DET
inlawrev-2814	495	32	state	state	NOUN
inlawrev-2814	495	33	obtained	obtain	VERB
inlawrev-2814	495	34	through	through	ADP
inlawrev-2814	495	35	the	the	DET
inlawrev-2814	495	36	mere	mere	ADJ
inlawrev-2814	495	37	solicitation	solicitation	NOUN
inlawrev-2814	495	38	of	of	ADP
inlawrev-2814	495	39	orders	order	NOUN
inlawrev-2814	495	40	within	within	ADP
inlawrev-2814	495	41	the	the	DET
inlawrev-2814	495	42	state	state	NOUN
inlawrev-2814	495	43	by	by	ADP
inlawrev-2814	495	44	an	an	DET
inlawrev-2814	495	45	out	out	ADJ
inlawrev-2814	495	46	-	-	PUNCT
inlawrev-2814	495	47	of	of	ADP
inlawrev-2814	495	48	-	-	PUNCT
inlawrev-2814	495	49	state	state	NOUN
inlawrev-2814	495	50	company	company	NOUN
inlawrev-2814	495	51	having	have	VERB
inlawrev-2814	495	52	no	no	DET
inlawrev-2814	495	53	other	other	ADJ
inlawrev-2814	495	54	activities	activity	NOUN
inlawrev-2814	495	55	within	within	ADP
inlawrev-2814	495	56	the	the	DET
inlawrev-2814	495	57	state	state	NOUN
inlawrev-2814	495	58	.	.	PUNCT
inlawrev-2814	496	1	"	"	PUNCT
inlawrev-2814	496	2	^^^	^^^	NOUN
inlawrev-2814	496	3	within	within	ADP
inlawrev-2814	496	4	seven	seven	NUM
inlawrev-2814	496	5	months	month	NOUN
inlawrev-2814	496	6	.	.	PUNCT
inlawrev-2814	497	1	congress	congress	PROPN
inlawrev-2814	497	2	responded	respond	VERB
inlawrev-2814	497	3	to	to	ADP
inlawrev-2814	497	4	this	this	DET
inlawrev-2814	497	5	concern	concern	NOUN
inlawrev-2814	497	6	by	by	ADP
inlawrev-2814	497	7	taking	take	VERB
inlawrev-2814	497	8	urgent	urgent	ADJ
inlawrev-2814	497	9	remedial	remedial	NOUN
inlawrev-2814	497	10	action^	action^	ADP
inlawrev-2814	497	11	^^	^^	NUM
inlawrev-2814	497	12	in	in	ADP
inlawrev-2814	497	13	the	the	DET
inlawrev-2814	497	14	form	form	NOUN
inlawrev-2814	497	15	of	of	ADP
inlawrev-2814	497	16	public	public	ADJ
inlawrev-2814	497	17	law	law	NOUN
inlawrev-2814	497	18	86	86	NUM
inlawrev-2814	497	19	-	-	SYM
inlawrev-2814	497	20	272	272	NUM
inlawrev-2814	497	21	.	.	PUNCT
inlawrev-2814	497	22	pubhc	pubhc	PROPN
inlawrev-2814	497	23	law	law	PROPN
inlawrev-2814	497	24	86	86	NUM
inlawrev-2814	497	25	-	-	SYM
inlawrev-2814	497	26	272	272	NUM
inlawrev-2814	497	27	provides	provide	VERB
inlawrev-2814	497	28	,	,	PUNCT
inlawrev-2814	497	29	in	in	ADP
inlawrev-2814	497	30	relevant	relevant	ADJ
inlawrev-2814	497	31	part	part	NOUN
inlawrev-2814	497	32	,	,	PUNCT
inlawrev-2814	497	33	as	as	SCONJ
inlawrev-2814	497	34	follows	follow	VERB
inlawrev-2814	497	35	:	:	PUNCT
inlawrev-2814	497	36	(	(	PUNCT
inlawrev-2814	497	37	a	a	X
inlawrev-2814	497	38	)	)	PUNCT
inlawrev-2814	497	39	no	no	DET
inlawrev-2814	497	40	state	state	NOUN
inlawrev-2814	497	41	,	,	PUNCT
inlawrev-2814	497	42	or	or	CCONJ
inlawrev-2814	497	43	political	political	ADJ
inlawrev-2814	497	44	subdivision	subdivision	NOUN
inlawrev-2814	497	45	thereof	thereof	ADV
inlawrev-2814	497	46	,	,	PUNCT
inlawrev-2814	497	47	shall	shall	AUX
inlawrev-2814	497	48	have	have	VERB
inlawrev-2814	497	49	power	power	NOUN
inlawrev-2814	497	50	to	to	PART
inlawrev-2814	497	51	impose	impose	VERB
inlawrev-2814	497	52	,	,	PUNCT
inlawrev-2814	497	53	for	for	ADP
inlawrev-2814	497	54	any	any	DET
inlawrev-2814	497	55	taxable	taxable	ADJ
inlawrev-2814	497	56	year	year	NOUN
inlawrev-2814	497	57	ending	end	VERB
inlawrev-2814	497	58	after	after	ADP
inlawrev-2814	497	59	september	september	PROPN
inlawrev-2814	497	60	14	14	NUM
inlawrev-2814	497	61	,	,	PUNCT
inlawrev-2814	497	62	1959	1959	NUM
inlawrev-2814	497	63	,	,	PUNCT
inlawrev-2814	497	64	a	a	DET
inlawrev-2814	497	65	net	net	ADJ
inlawrev-2814	497	66	income	income	NOUN
inlawrev-2814	497	67	tax	tax	NOUN
inlawrev-2814	497	68	on	on	ADP
inlawrev-2814	497	69	the	the	DET
inlawrev-2814	497	70	income	income	NOUN
inlawrev-2814	497	71	derived	derive	VERB
inlawrev-2814	497	72	within	within	ADP
inlawrev-2814	497	73	such	such	ADJ
inlawrev-2814	497	74	state	state	NOUN
inlawrev-2814	497	75	by	by	ADP
inlawrev-2814	497	76	any	any	DET
inlawrev-2814	497	77	person	person	NOUN
inlawrev-2814	497	78	from	from	ADP
inlawrev-2814	497	79	interstate	interstate	ADJ
inlawrev-2814	497	80	commerce	commerce	NOUN
inlawrev-2814	497	81	if	if	SCONJ
inlawrev-2814	497	82	the	the	DET
inlawrev-2814	497	83	only	only	ADJ
inlawrev-2814	497	84	business	business	NOUN
inlawrev-2814	497	85	activities	activity	NOUN
inlawrev-2814	497	86	within	within	ADP
inlawrev-2814	497	87	such	such	ADJ
inlawrev-2814	497	88	state	state	NOUN
inlawrev-2814	497	89	by	by	ADP
inlawrev-2814	497	90	or	or	CCONJ
inlawrev-2814	497	91	on	on	ADP
inlawrev-2814	497	92	behalf	behalf	NOUN
inlawrev-2814	497	93	of	of	ADP
inlawrev-2814	497	94	such	such	ADJ
inlawrev-2814	497	95	person	person	NOUN
inlawrev-2814	497	96	during	during	ADP
inlawrev-2814	497	97	such	such	ADJ
inlawrev-2814	497	98	taxable	taxable	ADJ
inlawrev-2814	497	99	year	year	NOUN
inlawrev-2814	497	100	are	be	AUX
inlawrev-2814	497	101	either	either	ADV
inlawrev-2814	497	102	,	,	PUNCT
inlawrev-2814	497	103	or	or	CCONJ
inlawrev-2814	497	104	both	both	PRON
inlawrev-2814	497	105	,	,	PUNCT
inlawrev-2814	497	106	of	of	ADP
inlawrev-2814	497	107	the	the	DET
inlawrev-2814	497	108	following	following	NOUN
inlawrev-2814	497	109	:	:	PUNCT
inlawrev-2814	497	110	(	(	PUNCT
inlawrev-2814	497	111	1	1	X
inlawrev-2814	497	112	)	)	PUNCT
inlawrev-2814	497	113	the	the	DET
inlawrev-2814	497	114	solicitation	solicitation	NOUN
inlawrev-2814	497	115	of	of	ADP
inlawrev-2814	497	116	orders	order	NOUN
inlawrev-2814	497	117	by	by	ADP
inlawrev-2814	497	118	such	such	ADJ
inlawrev-2814	497	119	person	person	NOUN
inlawrev-2814	497	120	,	,	PUNCT
inlawrev-2814	497	121	or	or	CCONJ
inlawrev-2814	497	122	his	his	PRON
inlawrev-2814	497	123	representative	representative	NOUN
inlawrev-2814	497	124	,	,	PUNCT
inlawrev-2814	497	125	in	in	ADP
inlawrev-2814	497	126	such	such	ADJ
inlawrev-2814	497	127	state	state	NOUN
inlawrev-2814	497	128	for	for	ADP
inlawrev-2814	497	129	sales	sale	NOUN
inlawrev-2814	497	130	of	of	ADP
inlawrev-2814	497	131	tangible	tangible	ADJ
inlawrev-2814	497	132	personal	personal	ADJ
inlawrev-2814	497	133	property	property	NOUN
inlawrev-2814	497	134	,	,	PUNCT
inlawrev-2814	497	135	which	which	DET
inlawrev-2814	497	136	orders	order	NOUN
inlawrev-2814	497	137	are	be	AUX
inlawrev-2814	497	138	sent	send	VERB
inlawrev-2814	497	139	outside	outside	ADP
inlawrev-2814	497	140	the	the	DET
inlawrev-2814	497	141	state	state	NOUN
inlawrev-2814	497	142	for	for	ADP
inlawrev-2814	497	143	approval	approval	NOUN
inlawrev-2814	497	144	or	or	CCONJ
inlawrev-2814	497	145	rejection	rejection	NOUN
inlawrev-2814	497	146	and	and	CCONJ
inlawrev-2814	497	147	,	,	PUNCT
inlawrev-2814	497	148	if	if	SCONJ
inlawrev-2814	497	149	approved	approve	VERB
inlawrev-2814	497	150	,	,	PUNCT
inlawrev-2814	497	151	are	be	AUX
inlawrev-2814	497	152	filled	fill	VERB
inlawrev-2814	497	153	by	by	ADP
inlawrev-2814	497	154	shipment	shipment	NOUN
inlawrev-2814	497	155	or	or	CCONJ
inlawrev-2814	497	156	delivery	delivery	NOUN
inlawrev-2814	497	157	from	from	ADP
inlawrev-2814	497	158	a	a	DET
inlawrev-2814	497	159	point	point	NOUN
inlawrev-2814	497	160	outside	outside	ADP
inlawrev-2814	497	161	the	the	DET
inlawrev-2814	497	162	state	state	NOUN
inlawrev-2814	497	163	;	;	PUNCT
inlawrev-2814	497	164	and	and	CCONJ
inlawrev-2814	497	165	(	(	PUNCT
inlawrev-2814	497	166	2	2	X
inlawrev-2814	497	167	)	)	PUNCT
inlawrev-2814	497	168	the	the	DET
inlawrev-2814	497	169	solicitation	solicitation	NOUN
inlawrev-2814	497	170	of	of	ADP
inlawrev-2814	497	171	orders	order	NOUN
inlawrev-2814	497	172	by	by	ADP
inlawrev-2814	497	173	such	such	ADJ
inlawrev-2814	497	174	person	person	NOUN
inlawrev-2814	497	175	,	,	PUNCT
inlawrev-2814	497	176	or	or	CCONJ
inlawrev-2814	497	177	his	his	PRON
inlawrev-2814	497	178	representative	representative	NOUN
inlawrev-2814	497	179	,	,	PUNCT
inlawrev-2814	497	180	in	in	ADP
inlawrev-2814	497	181	such	such	ADJ
inlawrev-2814	497	182	state	state	NOUN
inlawrev-2814	497	183	in	in	ADP
inlawrev-2814	497	184	the	the	DET
inlawrev-2814	497	185	name	name	NOUN
inlawrev-2814	497	186	of	of	ADP
inlawrev-2814	497	187	or	or	CCONJ
inlawrev-2814	497	188	for	for	ADP
inlawrev-2814	497	189	the	the	DET
inlawrev-2814	497	190	benefit	benefit	NOUN
inlawrev-2814	497	191	of	of	ADP
inlawrev-2814	497	192	a	a	DET
inlawrev-2814	497	193	prospective	prospective	ADJ
inlawrev-2814	497	194	customer	customer	NOUN
inlawrev-2814	497	195	of	of	ADP
inlawrev-2814	497	196	such	such	ADJ
inlawrev-2814	497	197	person	person	NOUN
inlawrev-2814	497	198	,	,	PUNCT
inlawrev-2814	497	199	if	if	SCONJ
inlawrev-2814	497	200	orders	order	NOUN
inlawrev-2814	497	201	by	by	ADP
inlawrev-2814	497	202	such	such	ADJ
inlawrev-2814	497	203	customer	customer	NOUN
inlawrev-2814	497	204	to	to	ADP
inlawrev-2814	497	205	such	such	ADJ
inlawrev-2814	497	206	person	person	NOUN
inlawrev-2814	497	207	to	to	PART
inlawrev-2814	497	208	enable	enable	VERB
inlawrev-2814	497	209	such	such	ADJ
inlawrev-2814	497	210	of	of	ADP
inlawrev-2814	497	211	the	the	DET
inlawrev-2814	497	212	foreign	foreign	ADJ
inlawrev-2814	497	213	corporation	corporation	NOUN
inlawrev-2814	497	214	subject	subject	ADJ
inlawrev-2814	497	215	to	to	ADP
inlawrev-2814	497	216	the	the	DET
inlawrev-2814	497	217	georgia	georgia	PROPN
inlawrev-2814	497	218	tax	tax	NOUN
inlawrev-2814	497	219	included	include	VERB
inlawrev-2814	497	220	maintaining	maintain	VERB
inlawrev-2814	497	221	a	a	DET
inlawrev-2814	497	222	sales	sale	NOUN
inlawrev-2814	497	223	-	-	PUNCT
inlawrev-2814	497	224	service	service	NOUN
inlawrev-2814	497	225	office	office	NOUN
inlawrev-2814	497	226	in	in	ADP
inlawrev-2814	497	227	atlanta	atlanta	PROPN
inlawrev-2814	497	228	which	which	PRON
inlawrev-2814	497	229	served	serve	VERB
inlawrev-2814	497	230	four	four	NUM
inlawrev-2814	497	231	states	state	NOUN
inlawrev-2814	497	232	,	,	PUNCT
inlawrev-2814	497	233	in	in	ADP
inlawrev-2814	497	234	addition	addition	NOUN
inlawrev-2814	497	235	to	to	ADP
inlawrev-2814	497	236	georgia	georgia	PROPN
inlawrev-2814	497	237	.	.	PUNCT
inlawrev-2814	498	1	i	i	PRON
inlawrev-2814	498	2	d.	d.	PROPN
inlawrev-2814	498	3	at	at	ADP
inlawrev-2814	498	4	453	453	NUM
inlawrev-2814	498	5	-	-	SYM
inlawrev-2814	498	6	56	56	NUM
inlawrev-2814	498	7	.	.	NOUN
inlawrev-2814	498	8	116	116	NUM
inlawrev-2814	498	9	.	.	X
inlawrev-2814	499	1	430	430	NUM
inlawrev-2814	499	2	u.s	u.s	PROPN
inlawrev-2814	499	3	.	.	PROPN
inlawrev-2814	499	4	274	274	NUM
inlawrev-2814	499	5	(	(	PUNCT
inlawrev-2814	499	6	1977	1977	NUM
inlawrev-2814	499	7	)	)	PUNCT
inlawrev-2814	499	8	.	.	PUNCT
inlawrev-2814	500	1	in	in	ADP
inlawrev-2814	500	2	complete	complete	ADJ
inlawrev-2814	500	3	auto	auto	NOUN
inlawrev-2814	500	4	transit	transit	NOUN
inlawrev-2814	500	5	,	,	PUNCT
inlawrev-2814	500	6	inc	inc	PROPN
inlawrev-2814	500	7	.	.	PROPN
inlawrev-2814	501	1	v.	v.	PROPN
inlawrev-2814	501	2	brady	brady	PROPN
inlawrev-2814	501	3	,	,	PUNCT
inlawrev-2814	501	4	the	the	DET
inlawrev-2814	501	5	court	court	NOUN
inlawrev-2814	501	6	's	's	PART
inlawrev-2814	501	7	test	test	NOUN
inlawrev-2814	501	8	of	of	ADP
inlawrev-2814	501	9	the	the	DET
inlawrev-2814	501	10	constitutionality	constitutionality	NOUN
inlawrev-2814	501	11	of	of	ADP
inlawrev-2814	501	12	state	state	NOUN
inlawrev-2814	501	13	taxes	taxis	NOUN
inlawrev-2814	501	14	under	under	ADP
inlawrev-2814	501	15	the	the	DET
inlawrev-2814	501	16	commerce	commerce	NOUN
inlawrev-2814	501	17	clause	clause	NOUN
inlawrev-2814	501	18	is	be	AUX
inlawrev-2814	501	19	as	as	SCONJ
inlawrev-2814	501	20	follows	follow	VERB
inlawrev-2814	501	21	:	:	PUNCT
inlawrev-2814	501	22	(	(	PUNCT
inlawrev-2814	501	23	1	1	X
inlawrev-2814	501	24	)	)	PUNCT
inlawrev-2814	501	25	the	the	DET
inlawrev-2814	501	26	taxpayer	taxpayer	NOUN
inlawrev-2814	501	27	must	must	AUX
inlawrev-2814	501	28	be	be	AUX
inlawrev-2814	501	29	sufficiently	sufficiently	ADV
inlawrev-2814	501	30	connected	connect	VERB
inlawrev-2814	501	31	to	to	ADP
inlawrev-2814	501	32	the	the	DET
inlawrev-2814	501	33	taxing	tax	VERB
inlawrev-2814	501	34	state	state	NOUN
inlawrev-2814	501	35	to	to	PART
inlawrev-2814	501	36	justify	justify	VERB
inlawrev-2814	501	37	the	the	DET
inlawrev-2814	501	38	tax	tax	NOUN
inlawrev-2814	501	39	;	;	PUNCT
inlawrev-2814	501	40	(	(	PUNCT
inlawrev-2814	501	41	2	2	X
inlawrev-2814	501	42	)	)	PUNCT
inlawrev-2814	501	43	the	the	DET
inlawrev-2814	501	44	tax	tax	NOUN
inlawrev-2814	501	45	must	must	AUX
inlawrev-2814	501	46	be	be	AUX
inlawrev-2814	501	47	fairly	fairly	ADV
inlawrev-2814	501	48	related	relate	VERB
inlawrev-2814	501	49	to	to	ADP
inlawrev-2814	501	50	benefits	benefit	NOUN
inlawrev-2814	501	51	provided	provide	VERB
inlawrev-2814	501	52	the	the	DET
inlawrev-2814	501	53	taxpayer	taxpayer	NOUN
inlawrev-2814	501	54	;	;	PUNCT
inlawrev-2814	501	55	(	(	PUNCT
inlawrev-2814	501	56	3	3	X
inlawrev-2814	501	57	)	)	PUNCT
inlawrev-2814	501	58	the	the	DET
inlawrev-2814	501	59	tax	tax	NOUN
inlawrev-2814	501	60	must	must	AUX
inlawrev-2814	501	61	be	be	AUX
inlawrev-2814	501	62	fairly	fairly	ADV
inlawrev-2814	501	63	apportioned	apportion	VERB
inlawrev-2814	501	64	;	;	PUNCT
inlawrev-2814	501	65	and	and	CCONJ
inlawrev-2814	501	66	(	(	PUNCT
inlawrev-2814	501	67	4	4	X
inlawrev-2814	501	68	)	)	PUNCT
inlawrev-2814	501	69	the	the	DET
inlawrev-2814	501	70	tax	tax	NOUN
inlawrev-2814	501	71	must	must	AUX
inlawrev-2814	501	72	not	not	PART
inlawrev-2814	501	73	discriminate	discriminate	VERB
inlawrev-2814	501	74	against	against	ADP
inlawrev-2814	501	75	interstate	interstate	ADJ
inlawrev-2814	501	76	commerce	commerce	NOUN
inlawrev-2814	501	77	.	.	PUNCT
inlawrev-2814	502	1	i	i	PRON
inlawrev-2814	502	2	d.	d.	PROPN
inlawrev-2814	502	3	at	at	ADP
inlawrev-2814	502	4	287	287	NUM
inlawrev-2814	502	5	.	.	PUNCT
inlawrev-2814	503	1	this	this	DET
inlawrev-2814	503	2	test	test	NOUN
inlawrev-2814	503	3	has	have	AUX
inlawrev-2814	503	4	been	be	AUX
inlawrev-2814	503	5	applied	apply	VERB
inlawrev-2814	503	6	to	to	ADP
inlawrev-2814	503	7	state	state	NOUN
inlawrev-2814	503	8	net	net	ADJ
inlawrev-2814	503	9	income	income	NOUN
inlawrev-2814	503	10	taxes	taxis	NOUN
inlawrev-2814	503	11	.	.	PUNCT
inlawrev-2814	504	1	see	see	VERB
inlawrev-2814	504	2	,	,	PUNCT
inlawrev-2814	504	3	e.g.	e.g.	ADV
inlawrev-2814	504	4	,	,	PUNCT
inlawrev-2814	504	5	mobil	mobil	PROPN
inlawrev-2814	504	6	oil	oil	PROPN
inlawrev-2814	504	7	corp	corp	PROPN
inlawrev-2814	504	8	.	.	PROPN
inlawrev-2814	505	1	v.	v.	PROPN
inlawrev-2814	505	2	commissioner	commissioner	NOUN
inlawrev-2814	505	3	of	of	ADP
inlawrev-2814	505	4	taxes	taxis	NOUN
inlawrev-2814	506	1	,	,	PUNCT
inlawrev-2814	506	2	445	445	NUM
inlawrev-2814	506	3	u.s	u.s	PROPN
inlawrev-2814	506	4	.	.	PROPN
inlawrev-2814	506	5	425	425	NUM
inlawrev-2814	506	6	(	(	PUNCT
inlawrev-2814	506	7	1980	1980	NUM
inlawrev-2814	506	8	)	)	PUNCT
inlawrev-2814	506	9	.	.	PUNCT
inlawrev-2814	507	1	117	117	NUM
inlawrev-2814	507	2	.	.	PUNCT
inlawrev-2814	508	1	see	see	VERB
inlawrev-2814	508	2	358	358	NUM
inlawrev-2814	508	3	u.s	u.s	PROPN
inlawrev-2814	508	4	.	.	PROPN
inlawrev-2814	509	1	at	at	ADP
inlawrev-2814	509	2	470	470	NUM
inlawrev-2814	509	3	(	(	PUNCT
inlawrev-2814	509	4	frankfurter	frankfurter	NOUN
inlawrev-2814	509	5	,	,	PUNCT
inlawrev-2814	509	6	j.	j.	PROPN
inlawrev-2814	509	7	,	,	PUNCT
inlawrev-2814	509	8	dissenting	dissent	VERB
inlawrev-2814	509	9	)	)	PUNCT
inlawrev-2814	509	10	.	.	PUNCT
inlawrev-2814	510	1	118	118	NUM
inlawrev-2814	510	2	.	.	PUNCT
inlawrev-2814	511	1	s.	s.	PROPN
inlawrev-2814	511	2	rep	rep	PROPN
inlawrev-2814	511	3	.	.	PROPN
inlawrev-2814	512	1	no	no	INTJ
inlawrev-2814	512	2	.	.	NOUN
inlawrev-2814	513	1	658	658	NUM
inlawrev-2814	513	2	,	,	PUNCT
inlawrev-2814	513	3	86th	86th	ADJ
inlawrev-2814	513	4	cong	cong	NOUN
inlawrev-2814	513	5	.	.	PUNCT
inlawrev-2814	513	6	,	,	PUNCT
inlawrev-2814	513	7	1st	1st	ADJ
inlawrev-2814	513	8	sess	sess	NOUN
inlawrev-2814	513	9	.	.	PUNCT
inlawrev-2814	513	10	,	,	PUNCT
inlawrev-2814	513	11	reprinted	reprint	VERB
inlawrev-2814	513	12	in	in	ADP
inlawrev-2814	513	13	1959	1959	NUM
inlawrev-2814	513	14	u.s	u.s	PROPN
inlawrev-2814	513	15	.	.	PROPN
inlawrev-2814	513	16	code	code	PROPN
inlawrev-2814	513	17	cong	cong	PROPN
inlawrev-2814	513	18	.	.	PUNCT
inlawrev-2814	513	19	&	&	CCONJ
inlawrev-2814	513	20	admin	admin	PROPN
inlawrev-2814	513	21	.	.	PUNCT
inlawrev-2814	514	1	news	news	NOUN
inlawrev-2814	514	2	2548	2548	NUM
inlawrev-2814	514	3	-	-	SYM
inlawrev-2814	514	4	49	49	NUM
inlawrev-2814	514	5	.	.	PUNCT
inlawrev-2814	515	1	119	119	NUM
inlawrev-2814	515	2	.	.	PUNCT
inlawrev-2814	516	1	i	i	PRON
inlawrev-2814	516	2	d.	d.	PROPN
inlawrev-2814	516	3	1988	1988	NUM
inlawrev-2814	516	4	]	]	PUNCT
inlawrev-2814	517	1	taxation	taxation	NOUN
inlawrev-2814	517	2	439	439	NUM
inlawrev-2814	517	3	customer	customer	NOUN
inlawrev-2814	517	4	to	to	PART
inlawrev-2814	517	5	fill	fill	VERB
inlawrev-2814	517	6	orders	order	NOUN
inlawrev-2814	517	7	resulting	result	VERB
inlawrev-2814	517	8	from	from	ADP
inlawrev-2814	517	9	such	such	ADJ
inlawrev-2814	517	10	solicitation	solicitation	NOUN
inlawrev-2814	517	11	are	be	AUX
inlawrev-2814	517	12	orders	order	NOUN
inlawrev-2814	517	13	described	describe	VERB
inlawrev-2814	517	14	in	in	ADP
inlawrev-2814	517	15	paragraph	paragraph	NOUN
inlawrev-2814	517	16	(	(	PUNCT
inlawrev-2814	517	17	1)j^^	1)j^^	NUM
inlawrev-2814	517	18	this	this	DET
inlawrev-2814	517	19	statute	statute	NOUN
inlawrev-2814	517	20	,	,	PUNCT
inlawrev-2814	517	21	which	which	PRON
inlawrev-2814	517	22	was	be	AUX
inlawrev-2814	517	23	enacted	enact	VERB
inlawrev-2814	517	24	in	in	ADP
inlawrev-2814	517	25	the	the	DET
inlawrev-2814	517	26	interest	interest	NOUN
inlawrev-2814	517	27	of	of	ADP
inlawrev-2814	517	28	national	national	ADJ
inlawrev-2814	517	29	uniformity	uniformity	NOUN
inlawrev-2814	517	30	,	,	PUNCT
inlawrev-2814	517	31	spawned	spawn	VERB
inlawrev-2814	517	32	a	a	DET
inlawrev-2814	517	33	plethora	plethora	NOUN
inlawrev-2814	517	34	of	of	ADP
inlawrev-2814	517	35	state	state	NOUN
inlawrev-2814	517	36	court	court	NOUN
inlawrev-2814	517	37	decisions	decision	NOUN
inlawrev-2814	517	38	interpreting	interpret	VERB
inlawrev-2814	517	39	the	the	DET
inlawrev-2814	517	40	word	word	NOUN
inlawrev-2814	517	41	*	*	NOUN
inlawrev-2814	517	42	'	'	PART
inlawrev-2814	517	43	solicitation	solicitation	NOUN
inlawrev-2814	517	44	.	.	PUNCT
inlawrev-2814	518	1	'	'	PUNCT
inlawrev-2814	518	2	"	"	PUNCT
inlawrev-2814	518	3	^i	^i	PROPN
inlawrev-2814	518	4	b.	b.	PROPN
inlawrev-2814	518	5	indiana	indiana	PROPN
inlawrev-2814	518	6	's	's	PART
inlawrev-2814	518	7	interpretation	interpretation	NOUN
inlawrev-2814	518	8	of	of	ADP
inlawrev-2814	518	9	"	"	PUNCT
inlawrev-2814	518	10	solicitation	solicitation	NOUN
inlawrev-2814	518	11	"	"	PUNCT
inlawrev-2814	518	12	the	the	DET
inlawrev-2814	518	13	most	most	ADV
inlawrev-2814	518	14	recent	recent	ADJ
inlawrev-2814	518	15	indiana	indiana	NOUN
inlawrev-2814	518	16	decision	decision	NOUN
inlawrev-2814	518	17	on	on	ADP
inlawrev-2814	518	18	this	this	DET
inlawrev-2814	518	19	issue	issue	NOUN
inlawrev-2814	518	20	is	be	AUX
inlawrev-2814	518	21	found	find	VERB
inlawrev-2814	518	22	in	in	ADP
inlawrev-2814	518	23	west	west	PROPN
inlawrev-2814	518	24	publishing	publishing	PROPN
inlawrev-2814	518	25	co.	co.	PROPN
inlawrev-2814	518	26	v.	v.	PROPN
inlawrev-2814	518	27	indiana	indiana	PROPN
inlawrev-2814	518	28	department	department	PROPN
inlawrev-2814	518	29	of	of	ADP
inlawrev-2814	518	30	revenue^^^	revenue^^^	PROPN
inlawrev-2814	518	31	which	which	PRON
inlawrev-2814	518	32	built	build	VERB
inlawrev-2814	518	33	upon	upon	SCONJ
inlawrev-2814	518	34	a	a	DET
inlawrev-2814	518	35	1981	1981	NUM
inlawrev-2814	518	36	indiana	indiana	PROPN
inlawrev-2814	518	37	supreme	supreme	PROPN
inlawrev-2814	518	38	court	court	PROPN
inlawrev-2814	518	39	decision	decision	NOUN
inlawrev-2814	518	40	.	.	PUNCT
inlawrev-2814	519	1	in	in	ADP
inlawrev-2814	519	2	west	west	PROPN
inlawrev-2814	519	3	,	,	PUNCT
inlawrev-2814	519	4	the	the	DET
inlawrev-2814	519	5	indiana	indiana	PROPN
inlawrev-2814	519	6	tax	tax	PROPN
inlawrev-2814	519	7	court	court	NOUN
inlawrev-2814	519	8	interpreted	interpret	VERB
inlawrev-2814	519	9	"	"	PUNCT
inlawrev-2814	519	10	solicitation	solicitation	NOUN
inlawrev-2814	519	11	"	"	PUNCT
inlawrev-2814	519	12	pursuant	pursuant	ADJ
inlawrev-2814	519	13	to	to	ADP
inlawrev-2814	519	14	the	the	DET
inlawrev-2814	519	15	federal	federal	ADJ
inlawrev-2814	519	16	restriction	restriction	NOUN
inlawrev-2814	519	17	on	on	ADP
inlawrev-2814	519	18	the	the	DET
inlawrev-2814	519	19	state	state	NOUN
inlawrev-2814	519	20	's	's	PART
inlawrev-2814	519	21	power	power	NOUN
inlawrev-2814	519	22	to	to	PART
inlawrev-2814	519	23	tax	tax	NOUN
inlawrev-2814	519	24	provided	provide	VERB
inlawrev-2814	519	25	in	in	ADP
inlawrev-2814	519	26	15	15	NUM
inlawrev-2814	519	27	u.s.c	u.s.c	ADJ
inlawrev-2814	519	28	.	.	PUNCT
inlawrev-2814	520	1	381	381	NUM
inlawrev-2814	520	2	-	-	SYM
inlawrev-2814	520	3	84	84	NUM
inlawrev-2814	520	4	.	.	PUNCT
inlawrev-2814	521	1	'	'	PUNCT
inlawrev-2814	521	2	^^	^^	CCONJ
inlawrev-2814	521	3	the	the	DET
inlawrev-2814	521	4	west	west	ADJ
inlawrev-2814	521	5	decision	decision	NOUN
inlawrev-2814	521	6	arguably	arguably	ADV
inlawrev-2814	521	7	broadens	broaden	VERB
inlawrev-2814	521	8	the	the	DET
inlawrev-2814	521	9	indiana	indiana	PROPN
inlawrev-2814	521	10	supreme	supreme	PROPN
inlawrev-2814	521	11	court	court	PROPN
inlawrev-2814	521	12	's	's	PART
inlawrev-2814	521	13	interpretation	interpretation	NOUN
inlawrev-2814	521	14	of	of	ADP
inlawrev-2814	521	15	solicitation	solicitation	NOUN
inlawrev-2814	521	16	rendered	render	VERB
inlawrev-2814	521	17	in	in	ADP
inlawrev-2814	521	18	indiana	indiana	PROPN
inlawrev-2814	521	19	department	department	PROPN
inlawrev-2814	521	20	of	of	ADP
inlawrev-2814	521	21	revenue	revenue	NOUN
inlawrev-2814	521	22	v.	v.	ADP
inlawrev-2814	521	23	kimberly	kimberly	PROPN
inlawrev-2814	521	24	-	-	PUNCT
inlawrev-2814	521	25	clark	clark	PROPN
inlawrev-2814	521	26	corp	corp	PROPN
inlawrev-2814	521	27	.	.	PROPN
inlawrev-2814	521	28	'	'	PUNCT
inlawrev-2814	521	29	^"^	^"^	PUNCT
inlawrev-2814	521	30	and	and	CCONJ
inlawrev-2814	521	31	may	may	AUX
inlawrev-2814	521	32	require	require	VERB
inlawrev-2814	521	33	a	a	DET
inlawrev-2814	521	34	re	re	NOUN
inlawrev-2814	521	35	-	-	NOUN
inlawrev-2814	521	36	evaluation	evaluation	NOUN
inlawrev-2814	521	37	of	of	ADP
inlawrev-2814	521	38	certain	certain	ADJ
inlawrev-2814	521	39	regulations	regulation	NOUN
inlawrev-2814	521	40	promulgated	promulgate	VERB
inlawrev-2814	521	41	by	by	ADP
inlawrev-2814	521	42	the	the	DET
inlawrev-2814	521	43	indiana	indiana	PROPN
inlawrev-2814	521	44	department	department	PROPN
inlawrev-2814	521	45	of	of	ADP
inlawrev-2814	521	46	revenue	revenue	NOUN
inlawrev-2814	521	47	.	.	PUNCT
inlawrev-2814	522	1	in	in	ADP
inlawrev-2814	522	2	kimberly	kimberly	NOUN
inlawrev-2814	522	3	-	-	PUNCT
inlawrev-2814	522	4	clark	clark	PROPN
inlawrev-2814	522	5	,	,	PUNCT
inlawrev-2814	522	6	the	the	DET
inlawrev-2814	522	7	indiana	indiana	PROPN
inlawrev-2814	522	8	supreme	supreme	PROPN
inlawrev-2814	522	9	court	court	PROPN
inlawrev-2814	522	10	found	find	VERB
inlawrev-2814	522	11	that	that	DET
inlawrev-2814	522	12	kimberlyclark	kimberlyclark	NOUN
inlawrev-2814	522	13	was	be	AUX
inlawrev-2814	522	14	entitled	entitle	VERB
inlawrev-2814	522	15	to	to	ADP
inlawrev-2814	522	16	the	the	DET
inlawrev-2814	522	17	federal	federal	ADJ
inlawrev-2814	522	18	exemption	exemption	NOUN
inlawrev-2814	522	19	provided	provide	VERB
inlawrev-2814	522	20	by	by	ADP
inlawrev-2814	522	21	public	public	ADJ
inlawrev-2814	522	22	law	law	NOUN
inlawrev-2814	522	23	86272	86272	NUM
inlawrev-2814	522	24	because	because	SCONJ
inlawrev-2814	522	25	its	its	PRON
inlawrev-2814	522	26	activities	activity	NOUN
inlawrev-2814	522	27	could	could	AUX
inlawrev-2814	522	28	be	be	AUX
inlawrev-2814	522	29	characterized	characterize	VERB
inlawrev-2814	522	30	as	as	ADP
inlawrev-2814	522	31	inextricably	inextricably	ADV
inlawrev-2814	522	32	related	relate	VERB
inlawrev-2814	522	33	to	to	ADP
inlawrev-2814	522	34	''	''	PUNCT
inlawrev-2814	522	35	solicitation	solicitation	NOUN
inlawrev-2814	522	36	.	.	PUNCT
inlawrev-2814	522	37	"	"	PUNCT
inlawrev-2814	523	1	'	'	PUNCT
inlawrev-2814	523	2	2^	2^	NUM
inlawrev-2814	523	3	the	the	DET
inlawrev-2814	523	4	court	court	NOUN
inlawrev-2814	523	5	determined	determine	VERB
inlawrev-2814	523	6	kimberly	kimberly	NOUN
inlawrev-2814	523	7	-	-	PUNCT
inlawrev-2814	523	8	clark	clark	PROPN
inlawrev-2814	523	9	's	's	PART
inlawrev-2814	523	10	"	"	PUNCT
inlawrev-2814	523	11	crucial	crucial	ADJ
inlawrev-2814	523	12	activities	activity	NOUN
inlawrev-2814	523	13	"	"	PUNCT
inlawrev-2814	523	14	to	to	PART
inlawrev-2814	523	15	be	be	AUX
inlawrev-2814	523	16	"	"	PUNCT
inlawrev-2814	523	17	1	1	X
inlawrev-2814	523	18	)	)	PUNCT
inlawrev-2814	523	19	conveying	convey	VERB
inlawrev-2814	523	20	information	information	NOUN
inlawrev-2814	523	21	to	to	ADP
inlawrev-2814	523	22	customers	customer	NOUN
inlawrev-2814	523	23	concerning	concern	VERB
inlawrev-2814	523	24	inventory	inventory	NOUN
inlawrev-2814	523	25	conditions	condition	NOUN
inlawrev-2814	523	26	or	or	CCONJ
inlawrev-2814	523	27	delays	delay	NOUN
inlawrev-2814	523	28	in	in	ADP
inlawrev-2814	523	29	shipments	shipment	NOUN
inlawrev-2814	523	30	,	,	PUNCT
inlawrev-2814	523	31	2	2	X
inlawrev-2814	523	32	)	)	PUNCT
inlawrev-2814	523	33	verifying	verify	VERB
inlawrev-2814	523	34	destruction	destruction	NOUN
inlawrev-2814	523	35	of	of	ADP
inlawrev-2814	523	36	damaged	damage	VERB
inlawrev-2814	523	37	merchandise	merchandise	NOUN
inlawrev-2814	523	38	and	and	CCONJ
inlawrev-2814	523	39	3	3	X
inlawrev-2814	523	40	)	)	PUNCT
inlawrev-2814	523	41	coordinating	coordinate	VERB
inlawrev-2814	523	42	the	the	DET
inlawrev-2814	523	43	delivery	delivery	NOUN
inlawrev-2814	523	44	of	of	ADP
inlawrev-2814	523	45	merchandise	merchandise	NOUN
inlawrev-2814	523	46	for	for	ADP
inlawrev-2814	523	47	special	special	ADJ
inlawrev-2814	523	48	promotions	promotion	NOUN
inlawrev-2814	523	49	.	.	PUNCT
inlawrev-2814	524	1	"	"	PUNCT
inlawrev-2814	524	2	'	'	PUNCT
inlawrev-2814	524	3	^^	^^	PUNCT
inlawrev-2814	524	4	based	base	VERB
inlawrev-2814	524	5	on	on	ADP
inlawrev-2814	524	6	the	the	DET
inlawrev-2814	524	7	nature	nature	NOUN
inlawrev-2814	524	8	of	of	ADP
inlawrev-2814	524	9	these	these	DET
inlawrev-2814	524	10	activities	activity	NOUN
inlawrev-2814	524	11	,	,	PUNCT
inlawrev-2814	524	12	the	the	DET
inlawrev-2814	524	13	indiana	indiana	PROPN
inlawrev-2814	524	14	supreme	supreme	PROPN
inlawrev-2814	524	15	court	court	PROPN
inlawrev-2814	524	16	held	hold	VERB
inlawrev-2814	524	17	that	that	SCONJ
inlawrev-2814	524	18	kimberly	kimberly	NOUN
inlawrev-2814	524	19	-	-	PUNCT
inlawrev-2814	524	20	clark	clark	PROPN
inlawrev-2814	524	21	's	's	PART
inlawrev-2814	524	22	net	net	ADJ
inlawrev-2814	524	23	receipts	receipt	NOUN
inlawrev-2814	524	24	from	from	ADP
inlawrev-2814	524	25	these	these	DET
inlawrev-2814	524	26	activities	activity	NOUN
inlawrev-2814	524	27	were	be	AUX
inlawrev-2814	524	28	not	not	PART
inlawrev-2814	524	29	subject	subject	ADJ
inlawrev-2814	524	30	to	to	ADP
inlawrev-2814	524	31	indiana	indiana	PROPN
inlawrev-2814	524	32	's	's	PART
inlawrev-2814	524	33	adjusted	adjust	VERB
inlawrev-2814	524	34	gross	gross	ADJ
inlawrev-2814	524	35	income	income	NOUN
inlawrev-2814	524	36	tax.^^^	tax.^^^	NOUN
inlawrev-2814	524	37	the	the	DET
inlawrev-2814	524	38	court	court	NOUN
inlawrev-2814	524	39	rejected	reject	VERB
inlawrev-2814	524	40	a	a	DET
inlawrev-2814	524	41	definition	definition	NOUN
inlawrev-2814	524	42	of	of	ADP
inlawrev-2814	524	43	"	"	PUNCT
inlawrev-2814	524	44	solicitation	solicitation	NOUN
inlawrev-2814	524	45	"	"	PUNCT
inlawrev-2814	524	46	that	that	PRON
inlawrev-2814	524	47	would	would	AUX
inlawrev-2814	524	48	merely	merely	ADV
inlawrev-2814	524	49	recite	recite	VERB
inlawrev-2814	524	50	a	a	DET
inlawrev-2814	524	51	non	non	ADJ
inlawrev-2814	524	52	-	-	ADJ
inlawrev-2814	524	53	exclusive	exclusive	ADJ
inlawrev-2814	524	54	list	list	NOUN
inlawrev-2814	524	55	of	of	ADP
inlawrev-2814	524	56	exempt	exempt	ADJ
inlawrev-2814	524	57	activities	activity	NOUN
inlawrev-2814	524	58	gleaned	glean	VERB
inlawrev-2814	524	59	from	from	ADP
inlawrev-2814	524	60	fact	fact	NOUN
inlawrev-2814	524	61	situations	situation	NOUN
inlawrev-2814	524	62	presented	present	VERB
inlawrev-2814	524	63	to	to	ADP
inlawrev-2814	524	64	other	other	ADJ
inlawrev-2814	524	65	state	state	NOUN
inlawrev-2814	524	66	courts	court	NOUN
inlawrev-2814	524	67	.	.	PUNCT
inlawrev-2814	525	1	instead	instead	ADV
inlawrev-2814	525	2	,	,	PUNCT
inlawrev-2814	525	3	the	the	DET
inlawrev-2814	525	4	court	court	NOUN
inlawrev-2814	525	5	chose	choose	VERB
inlawrev-2814	525	6	to	to	PART
inlawrev-2814	525	7	adopt	adopt	VERB
inlawrev-2814	525	8	the	the	DET
inlawrev-2814	525	9	rationale	rationale	NOUN
inlawrev-2814	525	10	of	of	ADP
inlawrev-2814	525	11	the	the	DET
inlawrev-2814	525	12	pennsylvania	pennsylvania	PROPN
inlawrev-2814	525	13	supreme	supreme	PROPN
inlawrev-2814	525	14	court	court	PROPN
inlawrev-2814	525	15	in	in	ADP
inlawrev-2814	525	16	united	united	PROPN
inlawrev-2814	525	17	states	states	PROPN
inlawrev-2814	525	18	tobacco	tobacco	NOUN
inlawrev-2814	525	19	120	120	NUM
inlawrev-2814	525	20	.	.	PUNCT
inlawrev-2814	526	1	act	act	PROPN
inlawrev-2814	526	2	approved	approve	VERB
inlawrev-2814	526	3	september	september	PROPN
inlawrev-2814	526	4	14	14	NUM
inlawrev-2814	526	5	,	,	PUNCT
inlawrev-2814	526	6	1959	1959	NUM
inlawrev-2814	526	7	,	,	PUNCT
inlawrev-2814	526	8	pub	pub	NOUN
inlawrev-2814	526	9	.	.	PUNCT
inlawrev-2814	527	1	l.	l.	PROPN
inlawrev-2814	527	2	no	no	INTJ
inlawrev-2814	527	3	.	.	PROPN
inlawrev-2814	528	1	86	86	NUM
inlawrev-2814	528	2	-	-	SYM
inlawrev-2814	528	3	272	272	NUM
inlawrev-2814	528	4	,	,	PUNCT
inlawrev-2814	528	5	73	73	NUM
inlawrev-2814	528	6	stat	stat	NOUN
inlawrev-2814	528	7	.	.	PUNCT
inlawrev-2814	529	1	555	555	NUM
inlawrev-2814	529	2	(	(	PUNCT
inlawrev-2814	529	3	codified	codify	VERB
inlawrev-2814	529	4	at	at	ADP
inlawrev-2814	529	5	15	15	NUM
inlawrev-2814	529	6	u.s.c	u.s.c	ADJ
inlawrev-2814	529	7	.	.	PUNCT
inlawrev-2814	530	1	§	§	PROPN
inlawrev-2814	530	2	381(a	381(a	PROPN
inlawrev-2814	530	3	)	)	PUNCT
inlawrev-2814	530	4	(	(	PUNCT
inlawrev-2814	530	5	1982	1982	NUM
inlawrev-2814	530	6	)	)	PUNCT
inlawrev-2814	530	7	)	)	PUNCT
inlawrev-2814	531	1	(	(	PUNCT
inlawrev-2814	531	2	emphasis	emphasis	NOUN
inlawrev-2814	531	3	added	add	VERB
inlawrev-2814	531	4	)	)	PUNCT
inlawrev-2814	531	5	.	.	PUNCT
inlawrev-2814	532	1	121	121	NUM
inlawrev-2814	532	2	.	.	PUNCT
inlawrev-2814	533	1	see	see	VERB
inlawrev-2814	533	2	,	,	PUNCT
inlawrev-2814	533	3	e.g.	e.g.	ADV
inlawrev-2814	533	4	,	,	PUNCT
inlawrev-2814	533	5	coors	coors	PROPN
inlawrev-2814	533	6	porcelain	porcelain	PROPN
inlawrev-2814	533	7	co.	co.	PROPN
inlawrev-2814	533	8	v.	v.	ADP
inlawrev-2814	533	9	state	state	PROPN
inlawrev-2814	533	10	,	,	PUNCT
inlawrev-2814	533	11	183	183	NUM
inlawrev-2814	533	12	colo	colo	NOUN
inlawrev-2814	533	13	.	.	PUNCT
inlawrev-2814	534	1	325	325	NUM
inlawrev-2814	534	2	,	,	PUNCT
inlawrev-2814	534	3	517	517	NUM
inlawrev-2814	534	4	p.2d	p.2d	NUM
inlawrev-2814	534	5	838	838	NUM
inlawrev-2814	534	6	(	(	PUNCT
inlawrev-2814	534	7	1973	1973	NUM
inlawrev-2814	534	8	)	)	PUNCT
inlawrev-2814	534	9	,	,	PUNCT
inlawrev-2814	534	10	cert	cert	NOUN
inlawrev-2814	534	11	,	,	PUNCT
inlawrev-2814	534	12	denied	deny	VERB
inlawrev-2814	534	13	,	,	PUNCT
inlawrev-2814	534	14	419	419	NUM
inlawrev-2814	535	1	u.s	u.s	PROPN
inlawrev-2814	535	2	.	.	PROPN
inlawrev-2814	535	3	874	874	NUM
inlawrev-2814	535	4	(	(	PUNCT
inlawrev-2814	535	5	1974	1974	NUM
inlawrev-2814	535	6	)	)	PUNCT
inlawrev-2814	535	7	;	;	PUNCT
inlawrev-2814	535	8	jantzen	jantzen	PROPN
inlawrev-2814	535	9	,	,	PUNCT
inlawrev-2814	535	10	inc	inc	PROPN
inlawrev-2814	535	11	.	.	PROPN
inlawrev-2814	536	1	v.	v.	ADP
inlawrev-2814	536	2	district	district	PROPN
inlawrev-2814	536	3	of	of	ADP
inlawrev-2814	536	4	columbia	columbia	PROPN
inlawrev-2814	536	5	,	,	PUNCT
inlawrev-2814	536	6	395	395	NUM
inlawrev-2814	536	7	a.2d	a.2d	SYM
inlawrev-2814	536	8	29	29	NUM
inlawrev-2814	536	9	(	(	PUNCT
inlawrev-2814	536	10	d.c	d.c	PROPN
inlawrev-2814	536	11	.	.	PROPN
inlawrev-2814	536	12	1978	1978	NUM
inlawrev-2814	536	13	)	)	PUNCT
inlawrev-2814	536	14	;	;	PUNCT
inlawrev-2814	536	15	united	united	PROPN
inlawrev-2814	536	16	states	states	PROPN
inlawrev-2814	536	17	tobacco	tobacco	PROPN
inlawrev-2814	536	18	co.	co.	PROPN
inlawrev-2814	536	19	v.	v.	ADP
inlawrev-2814	536	20	commonwealth	commonwealth	PROPN
inlawrev-2814	536	21	,	,	PUNCT
inlawrev-2814	536	22	478	478	NUM
inlawrev-2814	536	23	pa	pa	PROPN
inlawrev-2814	536	24	.	.	PROPN
inlawrev-2814	536	25	125	125	NUM
inlawrev-2814	536	26	,	,	PUNCT
inlawrev-2814	536	27	386	386	NUM
inlawrev-2814	536	28	a.2d	a.2d	SYM
inlawrev-2814	536	29	471	471	NUM
inlawrev-2814	536	30	,	,	PUNCT
inlawrev-2814	536	31	cert	cert	NOUN
inlawrev-2814	536	32	,	,	PUNCT
inlawrev-2814	536	33	denied	deny	VERB
inlawrev-2814	536	34	,	,	PUNCT
inlawrev-2814	536	35	439	439	NUM
inlawrev-2814	536	36	u.s	u.s	PROPN
inlawrev-2814	536	37	.	.	PROPN
inlawrev-2814	536	38	880	880	NUM
inlawrev-2814	536	39	(	(	PUNCT
inlawrev-2814	536	40	1978	1978	NUM
inlawrev-2814	536	41	)	)	PUNCT
inlawrev-2814	536	42	.	.	PUNCT
inlawrev-2814	537	1	122	122	NUM
inlawrev-2814	537	2	.	.	X
inlawrev-2814	537	3	524	524	NUM
inlawrev-2814	537	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	537	5	1329	1329	NUM
inlawrev-2814	537	6	(	(	PUNCT
inlawrev-2814	537	7	ind	ind	NOUN
inlawrev-2814	537	8	.	.	PUNCT
inlawrev-2814	538	1	t.c	t.c	PROPN
inlawrev-2814	538	2	.	.	PROPN
inlawrev-2814	538	3	1988	1988	NUM
inlawrev-2814	538	4	)	)	PUNCT
inlawrev-2814	538	5	.	.	PUNCT
inlawrev-2814	539	1	123	123	NUM
inlawrev-2814	539	2	.	.	PUNCT
inlawrev-2814	540	1	see	see	VERB
inlawrev-2814	540	2	supra	supra	PROPN
inlawrev-2814	540	3	note	note	VERB
inlawrev-2814	540	4	120	120	NUM
inlawrev-2814	540	5	and	and	CCONJ
inlawrev-2814	540	6	accompanying	accompany	VERB
inlawrev-2814	540	7	text	text	NOUN
inlawrev-2814	540	8	.	.	PUNCT
inlawrev-2814	541	1	124	124	NUM
inlawrev-2814	541	2	.	.	PUNCT
inlawrev-2814	542	1	416	416	NUM
inlawrev-2814	542	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	542	3	1264	1264	NUM
inlawrev-2814	542	4	(	(	PUNCT
inlawrev-2814	542	5	ind	ind	NOUN
inlawrev-2814	542	6	.	.	PUNCT
inlawrev-2814	542	7	1981	1981	NUM
inlawrev-2814	542	8	)	)	PUNCT
inlawrev-2814	542	9	.	.	PUNCT
inlawrev-2814	543	1	125	125	NUM
inlawrev-2814	543	2	.	.	PUNCT
inlawrev-2814	544	1	i	i	PRON
inlawrev-2814	544	2	d.	d.	PROPN
inlawrev-2814	544	3	at	at	ADP
inlawrev-2814	544	4	1268	1268	NUM
inlawrev-2814	544	5	.	.	PUNCT
inlawrev-2814	545	1	126	126	NUM
inlawrev-2814	545	2	.	.	PUNCT
inlawrev-2814	546	1	i	i	PRON
inlawrev-2814	546	2	d.	d.	PROPN
inlawrev-2814	546	3	at	at	ADP
inlawrev-2814	546	4	1267	1267	NUM
inlawrev-2814	546	5	.	.	PUNCT
inlawrev-2814	547	1	127	127	NUM
inlawrev-2814	547	2	.	.	PUNCT
inlawrev-2814	548	1	i	i	PRON
inlawrev-2814	548	2	d.	d.	PROPN
inlawrev-2814	548	3	at	at	ADP
inlawrev-2814	548	4	1268	1268	NUM
inlawrev-2814	548	5	.	.	PUNCT
inlawrev-2814	549	1	440	440	NUM
inlawrev-2814	549	2	indiana	indiana	PROPN
inlawrev-2814	549	3	law	law	PROPN
inlawrev-2814	549	4	review	review	NOUN
inlawrev-2814	549	5	[	[	X
inlawrev-2814	549	6	vol	vol	NOUN
inlawrev-2814	549	7	.	.	PUNCT
inlawrev-2814	550	1	22:419	22:419	PROPN
inlawrev-2814	550	2	co.	co.	PROPN
inlawrev-2814	550	3	v.	v.	ADP
inlawrev-2814	550	4	commonwealth	commonwealth	PROPN
inlawrev-2814	550	5	.	.	PUNCT
inlawrev-2814	551	1	^^^	^^^	PUNCT
inlawrev-2814	551	2	relying	rely	VERB
inlawrev-2814	551	3	on	on	ADP
inlawrev-2814	551	4	the	the	DET
inlawrev-2814	551	5	pennsylvania	pennsylvania	PROPN
inlawrev-2814	551	6	court	court	NOUN
inlawrev-2814	551	7	's	's	PART
inlawrev-2814	551	8	decision	decision	NOUN
inlawrev-2814	551	9	,	,	PUNCT
inlawrev-2814	551	10	the	the	DET
inlawrev-2814	551	11	indiana	indiana	PROPN
inlawrev-2814	551	12	supreme	supreme	PROPN
inlawrev-2814	551	13	court	court	PROPN
inlawrev-2814	551	14	stated	state	VERB
inlawrev-2814	551	15	the	the	DET
inlawrev-2814	551	16	rule	rule	NOUN
inlawrev-2814	551	17	as	as	SCONJ
inlawrev-2814	551	18	follows	follow	VERB
inlawrev-2814	551	19	:	:	PUNCT
inlawrev-2814	551	20	[	[	X
inlawrev-2814	551	21	e]ach	e]ach	DET
inlawrev-2814	551	22	case	case	NOUN
inlawrev-2814	551	23	must	must	AUX
inlawrev-2814	551	24	be	be	AUX
inlawrev-2814	551	25	judged	judge	VERB
inlawrev-2814	551	26	upon	upon	SCONJ
inlawrev-2814	551	27	its	its	PRON
inlawrev-2814	551	28	own	own	ADJ
inlawrev-2814	551	29	merits	merit	NOUN
inlawrev-2814	551	30	,	,	PUNCT
inlawrev-2814	551	31	with	with	ADP
inlawrev-2814	551	32	particular	particular	ADJ
inlawrev-2814	551	33	emphasis	emphasis	NOUN
inlawrev-2814	551	34	placed	place	VERB
inlawrev-2814	551	35	upon	upon	SCONJ
inlawrev-2814	551	36	the	the	DET
inlawrev-2814	551	37	totality	totality	NOUN
inlawrev-2814	551	38	of	of	ADP
inlawrev-2814	551	39	a	a	DET
inlawrev-2814	551	40	corporation	corporation	NOUN
inlawrev-2814	551	41	's	's	PART
inlawrev-2814	551	42	activities	activity	NOUN
inlawrev-2814	551	43	within	within	ADP
inlawrev-2814	551	44	a	a	DET
inlawrev-2814	551	45	state	state	NOUN
inlawrev-2814	551	46	.	.	PUNCT
inlawrev-2814	552	1	no	no	DET
inlawrev-2814	552	2	one	one	NUM
inlawrev-2814	552	3	or	or	CCONJ
inlawrev-2814	552	4	two	two	NUM
inlawrev-2814	552	5	corporate	corporate	ADJ
inlawrev-2814	552	6	activities	activity	NOUN
inlawrev-2814	552	7	performed	perform	VERB
inlawrev-2814	552	8	in	in	ADP
inlawrev-2814	552	9	a	a	DET
inlawrev-2814	552	10	casual	casual	ADJ
inlawrev-2814	552	11	or	or	CCONJ
inlawrev-2814	552	12	infrequent	infrequent	ADJ
inlawrev-2814	552	13	manner	manner	NOUN
inlawrev-2814	552	14	should	should	AUX
inlawrev-2814	552	15	operate	operate	VERB
inlawrev-2814	552	16	to	to	PART
inlawrev-2814	552	17	remove	remove	VERB
inlawrev-2814	552	18	the	the	DET
inlawrev-2814	552	19	exemption	exemption	NOUN
inlawrev-2814	552	20	provided	provide	VERB
inlawrev-2814	552	21	by	by	ADP
inlawrev-2814	552	22	pubhc	pubhc	NOUN
inlawrev-2814	552	23	law	law	NOUN
inlawrev-2814	552	24	86	86	NUM
inlawrev-2814	552	25	-	-	SYM
inlawrev-2814	552	26	272	272	NUM
inlawrev-2814	552	27	.	.	PUNCT
inlawrev-2814	553	1	such	such	ADJ
inlawrev-2814	553	2	activities	activity	NOUN
inlawrev-2814	553	3	are	be	AUX
inlawrev-2814	553	4	indicative	indicative	ADJ
inlawrev-2814	553	5	of	of	ADP
inlawrev-2814	553	6	the	the	DET
inlawrev-2814	553	7	extent	extent	NOUN
inlawrev-2814	553	8	of	of	ADP
inlawrev-2814	553	9	a	a	DET
inlawrev-2814	553	10	corporation	corporation	NOUN
inlawrev-2814	553	11	's	's	PART
inlawrev-2814	553	12	activities	activity	NOUN
inlawrev-2814	553	13	within	within	ADP
inlawrev-2814	553	14	a	a	DET
inlawrev-2814	553	15	state	state	NOUN
inlawrev-2814	553	16	,	,	PUNCT
inlawrev-2814	553	17	but	but	CCONJ
inlawrev-2814	553	18	it	it	PRON
inlawrev-2814	553	19	is	be	AUX
inlawrev-2814	553	20	the	the	DET
inlawrev-2814	553	21	entire	entire	ADJ
inlawrev-2814	553	22	operation	operation	NOUN
inlawrev-2814	553	23	which	which	PRON
inlawrev-2814	553	24	must	must	AUX
inlawrev-2814	553	25	be	be	AUX
inlawrev-2814	553	26	examined	examine	VERB
inlawrev-2814	553	27	.	.	PUNCT
inlawrev-2814	554	1	^^^	^^^	ADP
inlawrev-2814	554	2	the	the	DET
inlawrev-2814	554	3	indiana	indiana	PROPN
inlawrev-2814	554	4	court	court	PROPN
inlawrev-2814	554	5	also	also	ADV
inlawrev-2814	554	6	joined	join	VERB
inlawrev-2814	554	7	the	the	DET
inlawrev-2814	554	8	pennsylvania	pennsylvania	PROPN
inlawrev-2814	554	9	court	court	PROPN
inlawrev-2814	554	10	's	's	PART
inlawrev-2814	554	11	behef	behef	NOUN
inlawrev-2814	554	12	that	that	SCONJ
inlawrev-2814	554	13	"	"	PUNCT
inlawrev-2814	554	14	congress	congress	PROPN
inlawrev-2814	554	15	perceived	perceive	VERB
inlawrev-2814	554	16	'	'	PUNCT
inlawrev-2814	554	17	solicitation	solicitation	NOUN
inlawrev-2814	554	18	'	'	PUNCT
inlawrev-2814	554	19	as	as	ADP
inlawrev-2814	554	20	'	'	PUNCT
inlawrev-2814	554	21	sundry	sundry	ADJ
inlawrev-2814	554	22	activities	activity	NOUN
inlawrev-2814	554	23	.	.	PUNCT
inlawrev-2814	554	24	.	.	PUNCT
inlawrev-2814	554	25	.	.	PUNCT
inlawrev-2814	555	1	closely	closely	ADV
inlawrev-2814	555	2	related	relate	VERB
inlawrev-2814	555	3	to	to	ADP
inlawrev-2814	555	4	the	the	DET
inlawrev-2814	555	5	eventual	eventual	ADJ
inlawrev-2814	555	6	sale	sale	NOUN
inlawrev-2814	555	7	of	of	ADP
inlawrev-2814	555	8	a	a	DET
inlawrev-2814	555	9	product	product	NOUN
inlawrev-2814	555	10	'	'	PUNCT
inlawrev-2814	555	11	"	"	PUNCT
inlawrev-2814	555	12	^^^	^^^	X
inlawrev-2814	555	13	and	and	CCONJ
inlawrev-2814	555	14	that	that	SCONJ
inlawrev-2814	555	15	"	"	PUNCT
inlawrev-2814	555	16	'	'	PUNCT
inlawrev-2814	555	17	acts	act	NOUN
inlawrev-2814	555	18	of	of	ADP
inlawrev-2814	555	19	courtesy	courtesy	NOUN
inlawrev-2814	555	20	'	'	PUNCT
inlawrev-2814	555	21	"	"	PUNCT
inlawrev-2814	555	22	in	in	ADP
inlawrev-2814	555	23	order	order	NOUN
inlawrev-2814	555	24	to	to	PART
inlawrev-2814	555	25	accommodate	accommodate	VERB
inlawrev-2814	555	26	a	a	DET
inlawrev-2814	555	27	customer	customer	NOUN
inlawrev-2814	555	28	were	be	AUX
inlawrev-2814	555	29	not	not	PART
inlawrev-2814	555	30	'	'	PUNCT
inlawrev-2814	555	31	"	"	PUNCT
inlawrev-2814	555	32	beyond	beyond	ADP
inlawrev-2814	555	33	the	the	DET
inlawrev-2814	555	34	realm	realm	NOUN
inlawrev-2814	555	35	of	of	ADP
inlawrev-2814	555	36	solicitation	solicitation	NOUN
inlawrev-2814	555	37	.	.	PUNCT
inlawrev-2814	556	1	'"^^	'"^^	NOUN
inlawrev-2814	556	2	*	*	PUNCT
inlawrev-2814	556	3	finding	find	VERB
inlawrev-2814	556	4	specifically	specifically	ADV
inlawrev-2814	556	5	that	that	SCONJ
inlawrev-2814	556	6	kimberly	kimberly	NOUN
inlawrev-2814	556	7	-	-	PUNCT
inlawrev-2814	556	8	clark	clark	PROPN
inlawrev-2814	556	9	's	's	PART
inlawrev-2814	556	10	activities	activity	NOUN
inlawrev-2814	556	11	were	be	AUX
inlawrev-2814	556	12	"	"	PUNCT
inlawrev-2814	556	13	inextricably	inextricably	ADV
inlawrev-2814	556	14	related	relate	VERB
inlawrev-2814	556	15	to	to	ADP
inlawrev-2814	556	16	soucitation	soucitation	NOUN
inlawrev-2814	556	17	"	"	PUNCT
inlawrev-2814	556	18	or	or	CCONJ
inlawrev-2814	556	19	"	"	PUNCT
inlawrev-2814	556	20	acts	act	NOUN
inlawrev-2814	556	21	of	of	ADP
inlawrev-2814	556	22	courtesy	courtesy	NOUN
inlawrev-2814	556	23	,	,	PUNCT
inlawrev-2814	556	24	"	"	PUNCT
inlawrev-2814	556	25	the	the	DET
inlawrev-2814	556	26	court	court	NOUN
inlawrev-2814	556	27	vacated	vacate	VERB
inlawrev-2814	556	28	the	the	DET
inlawrev-2814	556	29	court	court	NOUN
inlawrev-2814	556	30	of	of	ADP
inlawrev-2814	556	31	appeals	appeal	NOUN
inlawrev-2814	556	32	'	'	PART
inlawrev-2814	556	33	decision	decision	NOUN
inlawrev-2814	556	34	and	and	CCONJ
inlawrev-2814	556	35	affirmed	affirm	VERB
inlawrev-2814	556	36	the	the	DET
inlawrev-2814	556	37	judgment	judgment	NOUN
inlawrev-2814	556	38	of	of	ADP
inlawrev-2814	556	39	the	the	DET
inlawrev-2814	556	40	trial	trial	NOUN
inlawrev-2814	556	41	court	court	NOUN
inlawrev-2814	556	42	.	.	PUNCT
inlawrev-2814	557	1	'	'	PUNCT
inlawrev-2814	557	2	^^	^^	PUNCT
inlawrev-2814	557	3	as	as	ADP
inlawrev-2814	557	4	a	a	DET
inlawrev-2814	557	5	result	result	NOUN
inlawrev-2814	557	6	,	,	PUNCT
inlawrev-2814	557	7	receipts	receipt	NOUN
inlawrev-2814	557	8	generated	generate	VERB
inlawrev-2814	557	9	by	by	ADP
inlawrev-2814	557	10	the	the	DET
inlawrev-2814	557	11	activities	activity	NOUN
inlawrev-2814	557	12	of	of	ADP
inlawrev-2814	557	13	kimberly	kimberly	NOUN
inlawrev-2814	557	14	-	-	PUNCT
inlawrev-2814	557	15	clark	clark	PROPN
inlawrev-2814	557	16	's	's	PART
inlawrev-2814	557	17	itinerant	itinerant	ADJ
inlawrev-2814	557	18	salesmen	salesman	NOUN
inlawrev-2814	557	19	were	be	AUX
inlawrev-2814	557	20	exempt	exempt	ADJ
inlawrev-2814	557	21	from	from	ADP
inlawrev-2814	557	22	indiana	indiana	PROPN
inlawrev-2814	557	23	's	's	PART
inlawrev-2814	557	24	adjusted	adjust	VERB
inlawrev-2814	557	25	gross	gross	ADJ
inlawrev-2814	557	26	income	income	NOUN
inlawrev-2814	557	27	tax	tax	NOUN
inlawrev-2814	557	28	.	.	PUNCT
inlawrev-2814	558	1	in	in	ADP
inlawrev-2814	558	2	west	west	PROPN
inlawrev-2814	558	3	publishing	publishing	PROPN
inlawrev-2814	558	4	co.	co.	PROPN
inlawrev-2814	558	5	v.	v.	PROPN
inlawrev-2814	558	6	indiana	indiana	PROPN
inlawrev-2814	558	7	department	department	PROPN
inlawrev-2814	558	8	of	of	ADP
inlawrev-2814	558	9	revenue	revenue	NOUN
inlawrev-2814	558	10	,	,	PUNCT
inlawrev-2814	558	11	^^^	^^^	ADJ
inlawrev-2814	558	12	the	the	DET
inlawrev-2814	558	13	indiana	indiana	PROPN
inlawrev-2814	558	14	tax	tax	PROPN
inlawrev-2814	558	15	court	court	NOUN
inlawrev-2814	558	16	was	be	AUX
inlawrev-2814	558	17	confronted	confront	VERB
inlawrev-2814	558	18	with	with	ADP
inlawrev-2814	558	19	a	a	DET
inlawrev-2814	558	20	situation	situation	NOUN
inlawrev-2814	558	21	where	where	SCONJ
inlawrev-2814	558	22	a	a	DET
inlawrev-2814	558	23	foreign	foreign	ADJ
inlawrev-2814	558	24	corporation	corporation	NOUN
inlawrev-2814	558	25	(	(	PUNCT
inlawrev-2814	558	26	west	west	NOUN
inlawrev-2814	558	27	)	)	PUNCT
inlawrev-2814	558	28	employed	employ	VERB
inlawrev-2814	558	29	sales	sale	NOUN
inlawrev-2814	558	30	representatives	representative	NOUN
inlawrev-2814	558	31	who	who	PRON
inlawrev-2814	558	32	were	be	AUX
inlawrev-2814	558	33	engaged	engage	VERB
inlawrev-2814	558	34	in	in	ADP
inlawrev-2814	558	35	activities	activity	NOUN
inlawrev-2814	558	36	other	other	ADJ
inlawrev-2814	558	37	than	than	ADP
inlawrev-2814	558	38	conveying	convey	VERB
inlawrev-2814	558	39	information	information	NOUN
inlawrev-2814	558	40	,	,	PUNCT
inlawrev-2814	558	41	verifying	verify	VERB
inlawrev-2814	558	42	distribution	distribution	NOUN
inlawrev-2814	558	43	,	,	PUNCT
inlawrev-2814	558	44	coordinating	coordinate	VERB
inlawrev-2814	558	45	deliveries	delivery	NOUN
inlawrev-2814	558	46	and	and	CCONJ
inlawrev-2814	558	47	other	other	ADJ
inlawrev-2814	558	48	activities	activity	NOUN
inlawrev-2814	558	49	directly	directly	ADV
inlawrev-2814	558	50	related	relate	VERB
inlawrev-2814	558	51	to	to	ADP
inlawrev-2814	558	52	a	a	DET
inlawrev-2814	558	53	sale	sale	NOUN
inlawrev-2814	558	54	.	.	PUNCT
inlawrev-2814	559	1	west	west	PROPN
inlawrev-2814	559	2	's	's	PART
inlawrev-2814	559	3	employees	employee	NOUN
inlawrev-2814	559	4	engaged	engage	VERB
inlawrev-2814	559	5	in	in	ADP
inlawrev-2814	559	6	acceptance	acceptance	NOUN
inlawrev-2814	559	7	and	and	CCONJ
inlawrev-2814	559	8	forwarding	forwarding	NOUN
inlawrev-2814	559	9	of	of	ADP
inlawrev-2814	559	10	deposit	deposit	NOUN
inlawrev-2814	559	11	checks	check	NOUN
inlawrev-2814	559	12	,	,	PUNCT
inlawrev-2814	559	13	as	as	ADV
inlawrev-2814	559	14	well	well	ADV
inlawrev-2814	559	15	as	as	ADP
inlawrev-2814	559	16	certain	certain	ADJ
inlawrev-2814	559	17	collection	collection	NOUN
inlawrev-2814	559	18	procedures.*^	procedures.*^	PROPN
inlawrev-2814	559	19	'	'	PUNCT
inlawrev-2814	559	20	*	*	PUNCT
inlawrev-2814	559	21	judge	judge	PROPN
inlawrev-2814	559	22	miller	miller	PROPN
inlawrev-2814	559	23	*	*	PROPN
inlawrev-2814	559	24	^^	^^	PUNCT
inlawrev-2814	559	25	stated	state	VERB
inlawrev-2814	559	26	the	the	DET
inlawrev-2814	559	27	rule	rule	NOUN
inlawrev-2814	559	28	in	in	ADP
inlawrev-2814	559	29	this	this	DET
inlawrev-2814	559	30	manner	manner	NOUN
inlawrev-2814	559	31	:	:	PUNCT
inlawrev-2814	559	32	"	"	PUNCT
inlawrev-2814	559	33	solicitation	solicitation	NOUN
inlawrev-2814	559	34	can	can	AUX
inlawrev-2814	559	35	include	include	VERB
inlawrev-2814	559	36	a	a	DET
inlawrev-2814	559	37	variety	variety	NOUN
inlawrev-2814	559	38	of	of	ADP
inlawrev-2814	559	39	activities	activity	NOUN
inlawrev-2814	559	40	which	which	PRON
inlawrev-2814	559	41	are	be	AUX
inlawrev-2814	559	42	related	relate	VERB
inlawrev-2814	559	43	to	to	ADP
inlawrev-2814	559	44	the	the	DET
inlawrev-2814	559	45	eventual	eventual	ADJ
inlawrev-2814	559	46	sale	sale	NOUN
inlawrev-2814	559	47	,	,	PUNCT
inlawrev-2814	559	48	and	and	CCONJ
inlawrev-2814	559	49	acts	act	NOUN
inlawrev-2814	559	50	of	of	ADP
inlawrev-2814	559	51	courtesy	courtesy	NOUN
inlawrev-2814	559	52	rendered	render	VERB
inlawrev-2814	559	53	to	to	ADP
inlawrev-2814	559	54	a	a	DET
inlawrev-2814	559	55	customer	customer	NOUN
inlawrev-2814	560	1	io	io	ADP
inlawrev-2814	560	2	facilitate	facilitate	NOUN
inlawrev-2814	560	3	a	a	DET
inlawrev-2814	560	4	sale	sale	NOUN
inlawrev-2814	560	5	may	may	AUX
inlawrev-2814	560	6	properly	properly	ADV
inlawrev-2814	560	7	be	be	AUX
inlawrev-2814	560	8	regarded	regard	VERB
inlawrev-2814	560	9	as	as	ADP
inlawrev-2814	560	10	soucitation	soucitation	NOUN
inlawrev-2814	560	11	of	of	ADP
inlawrev-2814	560	12	the	the	DET
inlawrev-2814	560	13	sale	sale	NOUN
inlawrev-2814	560	14	.	.	PUNCT
inlawrev-2814	561	1	"*^^	"*^^	NOUN
inlawrev-2814	561	2	the	the	DET
inlawrev-2814	561	3	court	court	NOUN
inlawrev-2814	561	4	found	find	VERB
inlawrev-2814	561	5	that	that	SCONJ
inlawrev-2814	561	6	the	the	DET
inlawrev-2814	561	7	"	"	PUNCT
inlawrev-2814	561	8	arguably	arguably	ADV
inlawrev-2814	561	9	non	non	ADJ
inlawrev-2814	561	10	-	-	ADJ
inlawrev-2814	561	11	solicitous	solicitous	ADJ
inlawrev-2814	561	12	"	"	PUNCT
inlawrev-2814	561	13	acceptance	acceptance	NOUN
inlawrev-2814	561	14	of	of	ADP
inlawrev-2814	561	15	deposit	deposit	NOUN
inlawrev-2814	561	16	checks	check	NOUN
inlawrev-2814	561	17	was	be	AUX
inlawrev-2814	561	18	,	,	PUNCT
inlawrev-2814	561	19	under	under	ADP
inlawrev-2814	561	20	this	this	DET
inlawrev-2814	561	21	definition	definition	NOUN
inlawrev-2814	561	22	,	,	PUNCT
inlawrev-2814	561	23	an	an	DET
inlawrev-2814	561	24	aspect	aspect	NOUN
inlawrev-2814	561	25	of	of	ADP
inlawrev-2814	561	26	solicitation	solicitation	NOUN
inlawrev-2814	561	27	and	and	CCONJ
inlawrev-2814	561	28	the	the	DET
inlawrev-2814	561	29	128	128	NUM
inlawrev-2814	561	30	.	.	PUNCT
inlawrev-2814	561	31	478	478	NUM
inlawrev-2814	561	32	pa	pa	PROPN
inlawrev-2814	561	33	.	.	PROPN
inlawrev-2814	561	34	125	125	NUM
inlawrev-2814	561	35	,	,	PUNCT
inlawrev-2814	561	36	386	386	NUM
inlawrev-2814	561	37	a.2d	a.2d	SYM
inlawrev-2814	561	38	471	471	NUM
inlawrev-2814	561	39	,	,	PUNCT
inlawrev-2814	561	40	cert	cert	NOUN
inlawrev-2814	561	41	,	,	PUNCT
inlawrev-2814	561	42	denied	deny	VERB
inlawrev-2814	561	43	,	,	PUNCT
inlawrev-2814	562	1	439	439	NUM
inlawrev-2814	562	2	u.s	u.s	PROPN
inlawrev-2814	562	3	.	.	PROPN
inlawrev-2814	562	4	880	880	NUM
inlawrev-2814	562	5	(	(	PUNCT
inlawrev-2814	562	6	1978	1978	NUM
inlawrev-2814	562	7	)	)	PUNCT
inlawrev-2814	562	8	.	.	PUNCT
inlawrev-2814	563	1	129	129	NUM
inlawrev-2814	563	2	.	.	PUNCT
inlawrev-2814	564	1	416	416	NUM
inlawrev-2814	564	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	564	3	at	at	ADP
inlawrev-2814	564	4	1268	1268	NUM
inlawrev-2814	564	5	(	(	PUNCT
inlawrev-2814	564	6	citation	citation	NOUN
inlawrev-2814	564	7	omitted	omit	VERB
inlawrev-2814	564	8	)	)	PUNCT
inlawrev-2814	564	9	.	.	PUNCT
inlawrev-2814	565	1	130	130	NUM
inlawrev-2814	565	2	.	.	PUNCT
inlawrev-2814	566	1	i	i	PRON
inlawrev-2814	566	2	d.	d.	PROPN
inlawrev-2814	566	3	(	(	PUNCT
inlawrev-2814	566	4	quoting	quote	VERB
inlawrev-2814	566	5	united	united	PROPN
inlawrev-2814	566	6	states	states	PROPN
inlawrev-2814	566	7	tobacco	tobacco	PROPN
inlawrev-2814	566	8	co.	co.	PROPN
inlawrev-2814	566	9	v.	v.	ADP
inlawrev-2814	566	10	commonwealth	commonwealth	PROPN
inlawrev-2814	566	11	,	,	PUNCT
inlawrev-2814	566	12	478	478	NUM
inlawrev-2814	566	13	pa	pa	PROPN
inlawrev-2814	566	14	.	.	PROPN
inlawrev-2814	566	15	125	125	NUM
inlawrev-2814	566	16	,	,	PUNCT
inlawrev-2814	566	17	139	139	NUM
inlawrev-2814	566	18	,	,	PUNCT
inlawrev-2814	566	19	386	386	NUM
inlawrev-2814	566	20	a.2d	a.2d	SYM
inlawrev-2814	566	21	471	471	NUM
inlawrev-2814	566	22	,	,	PUNCT
inlawrev-2814	566	23	478	478	NUM
inlawrev-2814	566	24	,	,	PUNCT
inlawrev-2814	566	25	cert	cert	NOUN
inlawrev-2814	566	26	,	,	PUNCT
inlawrev-2814	566	27	denied	deny	VERB
inlawrev-2814	566	28	,	,	PUNCT
inlawrev-2814	566	29	439	439	NUM
inlawrev-2814	566	30	u.s	u.s	PROPN
inlawrev-2814	566	31	.	.	PROPN
inlawrev-2814	566	32	880	880	NUM
inlawrev-2814	566	33	(	(	PUNCT
inlawrev-2814	566	34	1978	1978	NUM
inlawrev-2814	566	35	)	)	PUNCT
inlawrev-2814	566	36	)	)	PUNCT
inlawrev-2814	566	37	.	.	PUNCT
inlawrev-2814	567	1	131	131	NUM
inlawrev-2814	567	2	.	.	X
inlawrev-2814	568	1	416	416	NUM
inlawrev-2814	568	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	568	3	at	at	ADP
inlawrev-2814	568	4	1268	1268	NUM
inlawrev-2814	568	5	.	.	PUNCT
inlawrev-2814	569	1	132	132	NUM
inlawrev-2814	569	2	.	.	PUNCT
inlawrev-2814	570	1	i	i	PRON
inlawrev-2814	570	2	d.	d.	PROPN
inlawrev-2814	570	3	133	133	NUM
inlawrev-2814	570	4	.	.	PUNCT
inlawrev-2814	571	1	524	524	NUM
inlawrev-2814	571	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	571	3	1329	1329	NUM
inlawrev-2814	571	4	(	(	PUNCT
inlawrev-2814	571	5	ind	ind	NOUN
inlawrev-2814	571	6	.	.	PUNCT
inlawrev-2814	572	1	t.c	t.c	PROPN
inlawrev-2814	572	2	.	.	PROPN
inlawrev-2814	572	3	1988	1988	NUM
inlawrev-2814	572	4	)	)	PUNCT
inlawrev-2814	572	5	.	.	PUNCT
inlawrev-2814	573	1	134	134	NUM
inlawrev-2814	573	2	.	.	PUNCT
inlawrev-2814	574	1	i	i	PRON
inlawrev-2814	574	2	d.	d.	PROPN
inlawrev-2814	574	3	at	at	ADP
inlawrev-2814	574	4	1336	1336	NUM
inlawrev-2814	574	5	.	.	PUNCT
inlawrev-2814	575	1	however	however	ADV
inlawrev-2814	575	2	,	,	PUNCT
inlawrev-2814	575	3	the	the	DET
inlawrev-2814	575	4	court	court	NOUN
inlawrev-2814	575	5	also	also	ADV
inlawrev-2814	575	6	noted	note	VERB
inlawrev-2814	575	7	the	the	DET
inlawrev-2814	575	8	fact	fact	NOUN
inlawrev-2814	575	9	that	that	SCONJ
inlawrev-2814	575	10	the	the	DET
inlawrev-2814	575	11	sales	sale	NOUN
inlawrev-2814	575	12	representatives	representative	NOUN
inlawrev-2814	575	13	"	"	PUNCT
inlawrev-2814	575	14	forwarded	forward	VERB
inlawrev-2814	575	15	checks	check	NOUN
inlawrev-2814	575	16	to	to	ADP
inlawrev-2814	575	17	west	west	NOUN
inlawrev-2814	575	18	in	in	ADP
inlawrev-2814	575	19	a	a	DET
inlawrev-2814	575	20	minuscule	minuscule	ADJ
inlawrev-2814	575	21	8.15	8.15	NUM
inlawrev-2814	575	22	%	%	NOUN
inlawrev-2814	575	23	of	of	ADP
inlawrev-2814	575	24	the	the	DET
inlawrev-2814	575	25	transactions	transaction	NOUN
inlawrev-2814	575	26	.	.	PUNCT
inlawrev-2814	575	27	"	"	PUNCT
inlawrev-2814	576	1	i	i	PRON
inlawrev-2814	576	2	d.	d.	PROPN
inlawrev-2814	576	3	(	(	PUNCT
inlawrev-2814	576	4	emphasis	emphasis	NOUN
inlawrev-2814	576	5	added	add	VERB
inlawrev-2814	576	6	)	)	PUNCT
inlawrev-2814	576	7	.	.	PUNCT
inlawrev-2814	577	1	135	135	NUM
inlawrev-2814	577	2	.	.	X
inlawrev-2814	578	1	presiding	preside	VERB
inlawrev-2814	578	2	judge	judge	NOUN
inlawrev-2814	578	3	,	,	PUNCT
inlawrev-2814	578	4	4th	4th	ADJ
inlawrev-2814	578	5	dist	dist	NOUN
inlawrev-2814	578	6	.	.	PUNCT
inlawrev-2814	579	1	court	court	NOUN
inlawrev-2814	579	2	of	of	ADP
inlawrev-2814	579	3	appeals	appeal	NOUN
inlawrev-2814	579	4	,	,	PUNCT
inlawrev-2814	579	5	sitting	sit	VERB
inlawrev-2814	579	6	as	as	ADP
inlawrev-2814	579	7	a	a	DET
inlawrev-2814	579	8	special	special	ADJ
inlawrev-2814	579	9	judge	judge	NOUN
inlawrev-2814	579	10	.	.	PUNCT
inlawrev-2814	580	1	136	136	NUM
inlawrev-2814	580	2	.	.	PUNCT
inlawrev-2814	581	1	524	524	NUM
inlawrev-2814	581	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	581	3	at	at	ADP
inlawrev-2814	581	4	1336	1336	NUM
inlawrev-2814	581	5	(	(	PUNCT
inlawrev-2814	581	6	emphasis	emphasis	NOUN
inlawrev-2814	581	7	added	add	VERB
inlawrev-2814	581	8	)	)	PUNCT
inlawrev-2814	581	9	.	.	PUNCT
inlawrev-2814	582	1	1988	1988	NUM
inlawrev-2814	582	2	]	]	PUNCT
inlawrev-2814	582	3	taxation	taxation	NOUN
inlawrev-2814	582	4	441	441	NUM
inlawrev-2814	582	5	forwarding	forwarding	NOUN
inlawrev-2814	582	6	of	of	ADP
inlawrev-2814	582	7	the	the	DET
inlawrev-2814	582	8	checks	check	NOUN
inlawrev-2814	582	9	to	to	ADP
inlawrev-2814	582	10	west	west	NOUN
inlawrev-2814	582	11	in	in	ADP
inlawrev-2814	582	12	a	a	DET
inlawrev-2814	582	13	"	"	PUNCT
inlawrev-2814	582	14	minuscule	minuscule	ADJ
inlawrev-2814	582	15	"	"	PUNCT
inlawrev-2814	582	16	percentage	percentage	NOUN
inlawrev-2814	582	17	of	of	ADP
inlawrev-2814	582	18	the	the	DET
inlawrev-2814	582	19	total	total	ADJ
inlawrev-2814	582	20	transactions	transaction	NOUN
inlawrev-2814	582	21	,	,	PUNCT
inlawrev-2814	582	22	was	be	AUX
inlawrev-2814	582	23	a	a	DET
inlawrev-2814	582	24	"	"	PUNCT
inlawrev-2814	582	25	courtesy	courtesy	NOUN
inlawrev-2814	582	26	...	...	PUNCT
inlawrev-2814	582	27	in	in	ADP
inlawrev-2814	582	28	order	order	NOUN
inlawrev-2814	582	29	to	to	PART
inlawrev-2814	582	30	facilitate	facilitate	VERB
inlawrev-2814	582	31	sales	sale	NOUN
inlawrev-2814	582	32	.	.	PUNCT
inlawrev-2814	583	1	"	"	PUNCT
inlawrev-2814	583	2	'	'	NUM
inlawrev-2814	583	3	^^	^^	PUNCT
inlawrev-2814	583	4	in	in	ADP
inlawrev-2814	583	5	two	two	NUM
inlawrev-2814	583	6	instances	instance	NOUN
inlawrev-2814	583	7	,	,	PUNCT
inlawrev-2814	583	8	west	west	PROPN
inlawrev-2814	583	9	's	's	PART
inlawrev-2814	583	10	representative	representative	NOUN
inlawrev-2814	583	11	was	be	AUX
inlawrev-2814	583	12	arguably	arguably	ADV
inlawrev-2814	583	13	involved	involve	VERB
inlawrev-2814	583	14	in	in	ADP
inlawrev-2814	583	15	collection	collection	NOUN
inlawrev-2814	583	16	procedures	procedure	NOUN
inlawrev-2814	583	17	.	.	PUNCT
inlawrev-2814	584	1	nevertheless	nevertheless	ADV
inlawrev-2814	584	2	,	,	PUNCT
inlawrev-2814	584	3	the	the	DET
inlawrev-2814	584	4	court	court	NOUN
inlawrev-2814	584	5	observed	observe	VERB
inlawrev-2814	584	6	that	that	SCONJ
inlawrev-2814	584	7	"	"	PUNCT
inlawrev-2814	584	8	[	[	X
inlawrev-2814	584	9	the	the	DET
inlawrev-2814	584	10	salesman	salesman	NOUN
inlawrev-2814	584	11	]	]	PUNCT
inlawrev-2814	584	12	informed	inform	VERB
inlawrev-2814	584	13	the	the	DET
inlawrev-2814	584	14	customer	customer	NOUN
inlawrev-2814	584	15	that	that	PRON
inlawrev-2814	584	16	a	a	DET
inlawrev-2814	584	17	present	present	ADJ
inlawrev-2814	584	18	sale	sale	NOUN
inlawrev-2814	584	19	could	could	AUX
inlawrev-2814	584	20	not	not	PART
inlawrev-2814	584	21	be	be	AUX
inlawrev-2814	584	22	approved	approve	VERB
inlawrev-2814	584	23	unless	unless	SCONJ
inlawrev-2814	584	24	the	the	DET
inlawrev-2814	584	25	old	old	ADJ
inlawrev-2814	584	26	balances	balance	NOUN
inlawrev-2814	584	27	were	be	AUX
inlawrev-2814	584	28	merged	merge	VERB
inlawrev-2814	584	29	with	with	ADP
inlawrev-2814	584	30	the	the	DET
inlawrev-2814	584	31	amount	amount	NOUN
inlawrev-2814	584	32	which	which	PRON
inlawrev-2814	584	33	would	would	AUX
inlawrev-2814	584	34	be	be	AUX
inlawrev-2814	584	35	due	due	ADJ
inlawrev-2814	584	36	under	under	ADP
inlawrev-2814	584	37	the	the	DET
inlawrev-2814	584	38	new	new	ADJ
inlawrev-2814	584	39	sales	sale	NOUN
inlawrev-2814	584	40	contract	contract	NOUN
inlawrev-2814	584	41	.	.	PUNCT
inlawrev-2814	585	1	in	in	ADP
inlawrev-2814	585	2	these	these	DET
inlawrev-2814	585	3	instances	instance	NOUN
inlawrev-2814	585	4	,	,	PUNCT
inlawrev-2814	585	5	his	his	PRON
inlawrev-2814	585	6	services	service	NOUN
inlawrev-2814	585	7	amounted	amount	VERB
inlawrev-2814	585	8	to	to	ADP
inlawrev-2814	585	9	nothing	nothing	PRON
inlawrev-2814	585	10	more	more	ADJ
inlawrev-2814	585	11	than	than	ADP
inlawrev-2814	585	12	removing	remove	VERB
inlawrev-2814	585	13	an	an	DET
inlawrev-2814	585	14	obstacle	obstacle	NOUN
inlawrev-2814	585	15	to	to	ADP
inlawrev-2814	585	16	the	the	DET
inlawrev-2814	585	17	sale	sale	NOUN
inlawrev-2814	585	18	.	.	PUNCT
inlawrev-2814	586	1	"'^^	"'^^	PUNCT
inlawrev-2814	586	2	the	the	DET
inlawrev-2814	586	3	court	court	NOUN
inlawrev-2814	586	4	also	also	ADV
inlawrev-2814	586	5	commented	comment	VERB
inlawrev-2814	586	6	that	that	SCONJ
inlawrev-2814	586	7	the	the	DET
inlawrev-2814	586	8	department	department	NOUN
inlawrev-2814	586	9	of	of	ADP
inlawrev-2814	586	10	revenue	revenue	NOUN
inlawrev-2814	586	11	was	be	AUX
inlawrev-2814	586	12	assigning	assign	VERB
inlawrev-2814	586	13	great	great	ADJ
inlawrev-2814	586	14	importance	importance	NOUN
inlawrev-2814	586	15	to	to	PART
inlawrev-2814	586	16	infrequently	infrequently	ADV
inlawrev-2814	586	17	performed	perform	VERB
inlawrev-2814	586	18	activities	activity	NOUN
inlawrev-2814	586	19	in	in	ADP
inlawrev-2814	586	20	order	order	NOUN
inlawrev-2814	586	21	to	to	PART
inlawrev-2814	586	22	tax	tax	VERB
inlawrev-2814	586	23	west	west	NOUN
inlawrev-2814	586	24	.	.	PUNCT
inlawrev-2814	587	1	the	the	DET
inlawrev-2814	587	2	court	court	NOUN
inlawrev-2814	587	3	found	find	VERB
inlawrev-2814	587	4	west	west	PROPN
inlawrev-2814	587	5	's	's	PART
inlawrev-2814	587	6	activities	activity	NOUN
inlawrev-2814	587	7	in	in	ADP
inlawrev-2814	587	8	indiana	indiana	PROPN
inlawrev-2814	587	9	to	to	PART
inlawrev-2814	587	10	be	be	AUX
inlawrev-2814	587	11	hmited	hmite	VERB
inlawrev-2814	587	12	to	to	ADP
inlawrev-2814	587	13	"	"	PUNCT
inlawrev-2814	587	14	solicitation	solicitation	NOUN
inlawrev-2814	587	15	of	of	ADP
inlawrev-2814	587	16	sales	sale	NOUN
inlawrev-2814	587	17	"	"	PUNCT
inlawrev-2814	587	18	and	and	CCONJ
inlawrev-2814	587	19	,	,	PUNCT
inlawrev-2814	587	20	therefore	therefore	ADV
inlawrev-2814	587	21	.	.	PUNCT
inlawrev-2814	588	1	west	west	PROPN
inlawrev-2814	588	2	was	be	AUX
inlawrev-2814	588	3	entitled	entitle	VERB
inlawrev-2814	588	4	to	to	ADP
inlawrev-2814	588	5	the	the	DET
inlawrev-2814	588	6	exemption	exemption	NOUN
inlawrev-2814	588	7	.	.	PUNCT
inlawrev-2814	589	1	•^^	•^^	NOUN
inlawrev-2814	589	2	under	under	ADP
inlawrev-2814	589	3	the	the	DET
inlawrev-2814	589	4	west	west	NOUN
inlawrev-2814	589	5	decision	decision	NOUN
inlawrev-2814	589	6	,	,	PUNCT
inlawrev-2814	589	7	arguably	arguably	ADV
inlawrev-2814	589	8	non	non	ADJ
inlawrev-2814	589	9	-	-	ADJ
inlawrev-2814	589	10	solicitous	solicitous	ADJ
inlawrev-2814	589	11	activities	activity	NOUN
inlawrev-2814	589	12	,	,	PUNCT
inlawrev-2814	589	13	especially	especially	ADV
inlawrev-2814	589	14	if	if	SCONJ
inlawrev-2814	589	15	infrequent	infrequent	ADJ
inlawrev-2814	589	16	,	,	PUNCT
inlawrev-2814	589	17	may	may	AUX
inlawrev-2814	589	18	either	either	CCONJ
inlawrev-2814	589	19	be	be	AUX
inlawrev-2814	589	20	considered	consider	VERB
inlawrev-2814	589	21	"	"	PUNCT
inlawrev-2814	589	22	facihtating	facihtate	VERB
inlawrev-2814	589	23	,	,	PUNCT
inlawrev-2814	589	24	"	"	PUNCT
inlawrev-2814	589	25	"	"	PUNCT
inlawrev-2814	589	26	accommodating	accommodate	VERB
inlawrev-2814	589	27	,	,	PUNCT
inlawrev-2814	589	28	"	"	PUNCT
inlawrev-2814	589	29	or	or	CCONJ
inlawrev-2814	589	30	"	"	PUNCT
inlawrev-2814	589	31	acts	act	NOUN
inlawrev-2814	589	32	of	of	ADP
inlawrev-2814	589	33	courtesy	courtesy	NOUN
inlawrev-2814	589	34	"	"	PUNCT
inlawrev-2814	589	35	in	in	ADP
inlawrev-2814	589	36	order	order	NOUN
inlawrev-2814	589	37	to	to	PART
inlawrev-2814	589	38	bring	bring	VERB
inlawrev-2814	589	39	them	they	PRON
inlawrev-2814	589	40	under	under	ADP
inlawrev-2814	589	41	the	the	DET
inlawrev-2814	589	42	"	"	PUNCT
inlawrev-2814	589	43	solicitation	solicitation	NOUN
inlawrev-2814	589	44	"	"	PUNCT
inlawrev-2814	589	45	rubric	rubric	NOUN
inlawrev-2814	589	46	.	.	PUNCT
inlawrev-2814	590	1	this	this	DET
inlawrev-2814	590	2	expanded	expand	VERB
inlawrev-2814	590	3	definition	definition	NOUN
inlawrev-2814	590	4	of	of	ADP
inlawrev-2814	590	5	solicitation	solicitation	NOUN
inlawrev-2814	590	6	prompts	prompt	VERB
inlawrev-2814	590	7	a	a	DET
inlawrev-2814	590	8	scrutiny	scrutiny	NOUN
inlawrev-2814	590	9	of	of	ADP
inlawrev-2814	590	10	the	the	DET
inlawrev-2814	590	11	regulations	regulation	NOUN
inlawrev-2814	590	12	of	of	ADP
inlawrev-2814	590	13	the	the	DET
inlawrev-2814	590	14	department	department	NOUN
inlawrev-2814	590	15	of	of	ADP
inlawrev-2814	590	16	revenue	revenue	NOUN
inlawrev-2814	590	17	.	.	PUNCT
inlawrev-2814	591	1	for	for	ADP
inlawrev-2814	591	2	non	non	ADJ
inlawrev-2814	591	3	-	-	ADJ
inlawrev-2814	591	4	resident	resident	ADJ
inlawrev-2814	591	5	persons	person	NOUN
inlawrev-2814	591	6	and	and	CCONJ
inlawrev-2814	591	7	corporations	corporation	NOUN
inlawrev-2814	591	8	,	,	PUNCT
inlawrev-2814	591	9	indiana	indiana	PROPN
inlawrev-2814	591	10	imposes	impose	VERB
inlawrev-2814	591	11	a	a	DET
inlawrev-2814	591	12	net	net	ADJ
inlawrev-2814	591	13	income	income	NOUN
inlawrev-2814	591	14	tax'^	tax'^	NOUN
inlawrev-2814	591	15	°	°	NOUN
inlawrev-2814	591	16	upon	upon	SCONJ
inlawrev-2814	591	17	that	that	DET
inlawrev-2814	591	18	portion	portion	NOUN
inlawrev-2814	591	19	"	"	PUNCT
inlawrev-2814	591	20	of	of	ADP
inlawrev-2814	591	21	the	the	DET
inlawrev-2814	591	22	adjusted	adjust	VERB
inlawrev-2814	591	23	gross	gross	ADJ
inlawrev-2814	591	24	income	income	NOUN
inlawrev-2814	591	25	derived	derive	VERB
inlawrev-2814	591	26	from	from	ADP
inlawrev-2814	591	27	sources	source	NOUN
inlawrev-2814	591	28	within	within	ADP
inlawrev-2814	591	29	indiana	indiana	PROPN
inlawrev-2814	591	30	.	.	PUNCT
inlawrev-2814	592	1	"''^	"''^	PROPN
inlawrev-2814	592	2	'	'	PART
inlawrev-2814	592	3	such	such	ADJ
inlawrev-2814	592	4	income	income	NOUN
inlawrev-2814	592	5	includes	include	VERB
inlawrev-2814	592	6	that	that	SCONJ
inlawrev-2814	592	7	which	which	PRON
inlawrev-2814	592	8	results	result	VERB
inlawrev-2814	592	9	from	from	ADP
inlawrev-2814	592	10	"	"	PUNCT
inlawrev-2814	592	11	doing	do	VERB
inlawrev-2814	592	12	business	business	NOUN
inlawrev-2814	592	13	in	in	ADP
inlawrev-2814	592	14	a	a	DET
inlawrev-2814	592	15	state	state	NOUN
inlawrev-2814	592	16	.	.	PUNCT
inlawrev-2814	593	1	"	"	PUNCT
inlawrev-2814	593	2	'	'	PUNCT
inlawrev-2814	593	3	"	"	PUNCT
inlawrev-2814	593	4	^^	^^	PUNCT
inlawrev-2814	593	5	according	accord	VERB
inlawrev-2814	593	6	to	to	ADP
inlawrev-2814	593	7	the	the	DET
inlawrev-2814	593	8	indiana	indiana	PROPN
inlawrev-2814	593	9	department	department	PROPN
inlawrev-2814	593	10	of	of	ADP
inlawrev-2814	593	11	revenue	revenue	NOUN
inlawrev-2814	593	12	's	's	PART
inlawrev-2814	593	13	regulations	regulation	NOUN
inlawrev-2814	593	14	,	,	PUNCT
inlawrev-2814	593	15	a	a	DET
inlawrev-2814	593	16	taxpayer	taxpayer	NOUN
inlawrev-2814	593	17	is	be	AUX
inlawrev-2814	593	18	"	"	PUNCT
inlawrev-2814	593	19	doing	do	VERB
inlawrev-2814	593	20	business	business	NOUN
inlawrev-2814	593	21	"	"	PUNCT
inlawrev-2814	593	22	in	in	ADP
inlawrev-2814	593	23	indiana	indiana	PROPN
inlawrev-2814	593	24	if	if	SCONJ
inlawrev-2814	593	25	it	it	PRON
inlawrev-2814	593	26	operates	operate	VERB
inlawrev-2814	593	27	a	a	DET
inlawrev-2814	593	28	business	business	NOUN
inlawrev-2814	593	29	activity	activity	NOUN
inlawrev-2814	593	30	within	within	ADP
inlawrev-2814	593	31	indiana	indiana	PROPN
inlawrev-2814	593	32	including	include	VERB
inlawrev-2814	593	33	the	the	DET
inlawrev-2814	593	34	following	following	NOUN
inlawrev-2814	593	35	:	:	PUNCT
inlawrev-2814	593	36	(	(	PUNCT
inlawrev-2814	593	37	1	1	X
inlawrev-2814	593	38	)	)	PUNCT
inlawrev-2814	593	39	maintenance	maintenance	NOUN
inlawrev-2814	593	40	of	of	ADP
inlawrev-2814	593	41	an	an	DET
inlawrev-2814	593	42	office	office	NOUN
inlawrev-2814	593	43	or	or	CCONJ
inlawrev-2814	593	44	other	other	ADJ
inlawrev-2814	593	45	place	place	NOUN
inlawrev-2814	593	46	of	of	ADP
inlawrev-2814	593	47	business	business	NOUN
inlawrev-2814	593	48	in	in	ADP
inlawrev-2814	593	49	the	the	DET
inlawrev-2814	593	50	state	state	NOUN
inlawrev-2814	593	51	(	(	PUNCT
inlawrev-2814	593	52	2	2	NUM
inlawrev-2814	593	53	)	)	PUNCT
inlawrev-2814	593	54	maintenance	maintenance	NOUN
inlawrev-2814	593	55	of	of	ADP
inlawrev-2814	593	56	an	an	DET
inlawrev-2814	593	57	inventory	inventory	NOUN
inlawrev-2814	593	58	of	of	ADP
inlawrev-2814	593	59	merchandise	merchandise	NOUN
inlawrev-2814	593	60	or	or	CCONJ
inlawrev-2814	593	61	material	material	NOUN
inlawrev-2814	593	62	for	for	ADP
inlawrev-2814	593	63	sale	sale	NOUN
inlawrev-2814	593	64	,	,	PUNCT
inlawrev-2814	593	65	distribution	distribution	NOUN
inlawrev-2814	593	66	,	,	PUNCT
inlawrev-2814	593	67	or	or	CCONJ
inlawrev-2814	593	68	manufacture	manufacture	NOUN
inlawrev-2814	593	69	,	,	PUNCT
inlawrev-2814	593	70	or	or	CCONJ
inlawrev-2814	593	71	consigned	consigned	ADJ
inlawrev-2814	593	72	goods	good	NOUN
inlawrev-2814	593	73	(	(	PUNCT
inlawrev-2814	593	74	3	3	NUM
inlawrev-2814	593	75	)	)	PUNCT
inlawrev-2814	593	76	sale	sale	NOUN
inlawrev-2814	593	77	or	or	CCONJ
inlawrev-2814	593	78	distribution	distribution	NOUN
inlawrev-2814	593	79	of	of	ADP
inlawrev-2814	593	80	merchandise	merchandise	NOUN
inlawrev-2814	593	81	to	to	ADP
inlawrev-2814	593	82	customers	customer	NOUN
inlawrev-2814	593	83	in	in	ADP
inlawrev-2814	593	84	the	the	DET
inlawrev-2814	593	85	state	state	NOUN
inlawrev-2814	593	86	directly	directly	ADV
inlawrev-2814	593	87	from	from	ADP
inlawrev-2814	593	88	company	company	NOUN
inlawrev-2814	593	89	-	-	PUNCT
inlawrev-2814	593	90	owned	own	VERB
inlawrev-2814	593	91	or	or	CCONJ
inlawrev-2814	593	92	operated	operate	VERB
inlawrev-2814	593	93	vehicles	vehicle	NOUN
inlawrev-2814	593	94	where	where	SCONJ
inlawrev-2814	593	95	title	title	NOUN
inlawrev-2814	593	96	to	to	ADP
inlawrev-2814	593	97	the	the	DET
inlawrev-2814	593	98	goods	good	NOUN
inlawrev-2814	593	99	passes	pass	VERB
inlawrev-2814	593	100	at	at	ADP
inlawrev-2814	593	101	the	the	DET
inlawrev-2814	593	102	time	time	NOUN
inlawrev-2814	593	103	of	of	ADP
inlawrev-2814	593	104	sale	sale	NOUN
inlawrev-2814	593	105	or	or	CCONJ
inlawrev-2814	593	106	distribution	distribution	NOUN
inlawrev-2814	593	107	(	(	PUNCT
inlawrev-2814	593	108	4	4	X
inlawrev-2814	593	109	)	)	PUNCT
inlawrev-2814	593	110	rendering	render	VERB
inlawrev-2814	593	111	services	service	NOUN
inlawrev-2814	593	112	to	to	ADP
inlawrev-2814	593	113	customers	customer	NOUN
inlawrev-2814	593	114	in	in	ADP
inlawrev-2814	593	115	the	the	DET
inlawrev-2814	593	116	state	state	NOUN
inlawrev-2814	593	117	(	(	PUNCT
inlawrev-2814	593	118	5	5	NUM
inlawrev-2814	593	119	)	)	PUNCT
inlawrev-2814	593	120	ownership	ownership	NOUN
inlawrev-2814	593	121	,	,	PUNCT
inlawrev-2814	593	122	rental	rental	NOUN
inlawrev-2814	593	123	or	or	CCONJ
inlawrev-2814	593	124	operation	operation	NOUN
inlawrev-2814	593	125	of	of	ADP
inlawrev-2814	593	126	a	a	DET
inlawrev-2814	593	127	business	business	NOUN
inlawrev-2814	593	128	or	or	CCONJ
inlawrev-2814	593	129	property	property	NOUN
inlawrev-2814	593	130	(	(	PUNCT
inlawrev-2814	593	131	real	real	ADJ
inlawrev-2814	593	132	or	or	CCONJ
inlawrev-2814	593	133	personal	personal	ADJ
inlawrev-2814	593	134	)	)	PUNCT
inlawrev-2814	593	135	in	in	ADP
inlawrev-2814	593	136	the	the	DET
inlawrev-2814	593	137	state	state	NOUN
inlawrev-2814	593	138	(	(	PUNCT
inlawrev-2814	593	139	6	6	NUM
inlawrev-2814	593	140	)	)	PUNCT
inlawrev-2814	593	141	acceptance	acceptance	NOUN
inlawrev-2814	593	142	of	of	ADP
inlawrev-2814	593	143	orders	order	NOUN
inlawrev-2814	593	144	in	in	ADP
inlawrev-2814	593	145	the	the	DET
inlawrev-2814	593	146	state	state	NOUN
inlawrev-2814	593	147	137	137	NUM
inlawrev-2814	593	148	.	.	PUNCT
inlawrev-2814	594	1	i	i	PRON
inlawrev-2814	594	2	d.	d.	PROPN
inlawrev-2814	594	3	138	138	NUM
inlawrev-2814	594	4	.	.	PUNCT
inlawrev-2814	595	1	i	i	PRON
inlawrev-2814	595	2	d.	d.	PROPN
inlawrev-2814	595	3	139	139	NUM
inlawrev-2814	595	4	.	.	PUNCT
inlawrev-2814	596	1	i	i	PRON
inlawrev-2814	596	2	d.	d.	PROPN
inlawrev-2814	596	3	at	at	ADP
inlawrev-2814	596	4	1337	1337	NUM
inlawrev-2814	596	5	.	.	PUNCT
inlawrev-2814	597	1	140	140	NUM
inlawrev-2814	597	2	.	.	PUNCT
inlawrev-2814	598	1	adjusted	adjust	VERB
inlawrev-2814	598	2	gross	gross	ADJ
inlawrev-2814	598	3	income	income	NOUN
inlawrev-2814	598	4	tax	tax	NOUN
inlawrev-2814	598	5	act	act	NOUN
inlawrev-2814	598	6	of	of	ADP
inlawrev-2814	598	7	1963	1963	NUM
inlawrev-2814	598	8	,	,	PUNCT
inlawrev-2814	598	9	ch	ch	NOUN
inlawrev-2814	598	10	.	.	PROPN
inlawrev-2814	598	11	32	32	NUM
inlawrev-2814	598	12	(	(	PUNCT
inlawrev-2814	598	13	spec	spec	PROPN
inlawrev-2814	598	14	.	.	PUNCT
inlawrev-2814	599	1	sess	sess	PROPN
inlawrev-2814	599	2	.	.	PUNCT
inlawrev-2814	599	3	)	)	PUNCT
inlawrev-2814	599	4	,	,	PUNCT
inlawrev-2814	599	5	1963	1963	NUM
inlawrev-2814	599	6	ind	ind	NOUN
inlawrev-2814	599	7	.	.	PUNCT
inlawrev-2814	600	1	acts	act	NOUN
inlawrev-2814	600	2	(	(	PUNCT
inlawrev-2814	600	3	spec	spec	PROPN
inlawrev-2814	600	4	.	.	PUNCT
inlawrev-2814	601	1	sess	sess	PROPN
inlawrev-2814	601	2	.	.	PUNCT
inlawrev-2814	601	3	)	)	PUNCT
inlawrev-2814	602	1	82	82	NUM
inlawrev-2814	602	2	(	(	PUNCT
inlawrev-2814	602	3	current	current	ADJ
inlawrev-2814	602	4	version	version	NOUN
inlawrev-2814	602	5	at	at	ADP
inlawrev-2814	602	6	ind	ind	PROPN
inlawrev-2814	602	7	.	.	PUNCT
inlawrev-2814	603	1	code	code	PROPN
inlawrev-2814	603	2	§	§	PROPN
inlawrev-2814	603	3	§	§	PROPN
inlawrev-2814	603	4	6	6	NUM
inlawrev-2814	603	5	-	-	SYM
inlawrev-2814	603	6	3	3	NUM
inlawrev-2814	603	7	-	-	PUNCT
inlawrev-2814	603	8	1	1	NUM
inlawrev-2814	603	9	-	-	SYM
inlawrev-2814	603	10	1	1	NUM
inlawrev-2814	603	11	to	to	ADP
inlawrev-2814	603	12	-28	-28	PROPN
inlawrev-2814	603	13	(	(	PUNCT
inlawrev-2814	603	14	1988	1988	NUM
inlawrev-2814	603	15	)	)	PUNCT
inlawrev-2814	603	16	.	.	PUNCT
inlawrev-2814	604	1	141	141	NUM
inlawrev-2814	604	2	.	.	PUNCT
inlawrev-2814	605	1	ind	ind	NOUN
inlawrev-2814	605	2	.	.	PUNCT
inlawrev-2814	606	1	code	code	PROPN
inlawrev-2814	606	2	§	§	PROPN
inlawrev-2814	606	3	6	6	NUM
inlawrev-2814	606	4	-	-	SYM
inlawrev-2814	606	5	3	3	NUM
inlawrev-2814	606	6	-	-	PUNCT
inlawrev-2814	606	7	2	2	NUM
inlawrev-2814	606	8	-	-	PUNCT
inlawrev-2814	606	9	l(a	l(a	NOUN
inlawrev-2814	606	10	)	)	PUNCT
inlawrev-2814	606	11	(	(	PUNCT
inlawrev-2814	606	12	1988	1988	NUM
inlawrev-2814	606	13	)	)	PUNCT
inlawrev-2814	606	14	.	.	PUNCT
inlawrev-2814	607	1	142	142	NUM
inlawrev-2814	607	2	.	.	PUNCT
inlawrev-2814	608	1	i	i	PRON
inlawrev-2814	608	2	d.	d.	PROPN
inlawrev-2814	608	3	§	§	PROPN
inlawrev-2814	608	4	6	6	NUM
inlawrev-2814	608	5	-	-	SYM
inlawrev-2814	608	6	3	3	NUM
inlawrev-2814	608	7	-	-	PUNCT
inlawrev-2814	608	8	2	2	NUM
inlawrev-2814	608	9	-	-	PUNCT
inlawrev-2814	608	10	2(a)(2	2(a)(2	NUM
inlawrev-2814	608	11	)	)	PUNCT
inlawrev-2814	608	12	.	.	PUNCT
inlawrev-2814	609	1	442	442	NUM
inlawrev-2814	609	2	indiana	indiana	PROPN
inlawrev-2814	609	3	law	law	PROPN
inlawrev-2814	609	4	review	review	NOUN
inlawrev-2814	609	5	[	[	X
inlawrev-2814	609	6	vol	vol	NOUN
inlawrev-2814	609	7	.	.	PUNCT
inlawrev-2814	609	8	22:419	22:419	NUM
inlawrev-2814	609	9	(	(	PUNCT
inlawrev-2814	609	10	7	7	NUM
inlawrev-2814	609	11	)	)	PUNCT
inlawrev-2814	609	12	any	any	DET
inlawrev-2814	609	13	other	other	ADJ
inlawrev-2814	609	14	act	act	NOUN
inlawrev-2814	609	15	in	in	ADP
inlawrev-2814	609	16	such	such	ADJ
inlawrev-2814	609	17	state	state	NOUN
inlawrev-2814	609	18	which	which	PRON
inlawrev-2814	609	19	exceeds	exceed	VERB
inlawrev-2814	609	20	the	the	DET
inlawrev-2814	609	21	mere	mere	ADJ
inlawrev-2814	609	22	solicitation	solicitation	NOUN
inlawrev-2814	609	23	of	of	ADP
inlawrev-2814	609	24	orders	order	NOUN
inlawrev-2814	609	25	so	so	SCONJ
inlawrev-2814	609	26	as	as	SCONJ
inlawrev-2814	609	27	to	to	PART
inlawrev-2814	609	28	give	give	VERB
inlawrev-2814	609	29	the	the	DET
inlawrev-2814	609	30	state	state	NOUN
inlawrev-2814	609	31	nexus	nexus	NOUN
inlawrev-2814	609	32	under	under	ADP
inlawrev-2814	609	33	p.l	p.l	PROPN
inlawrev-2814	609	34	.	.	PROPN
inlawrev-2814	609	35	86	86	NUM
inlawrev-2814	609	36	-	-	SYM
inlawrev-2814	609	37	272	272	NUM
inlawrev-2814	609	38	to	to	PART
inlawrev-2814	609	39	tax	tax	VERB
inlawrev-2814	609	40	its	its	PRON
inlawrev-2814	609	41	net	net	ADJ
inlawrev-2814	609	42	income	income	NOUN
inlawrev-2814	609	43	.	.	PUNCT
inlawrev-2814	609	44	^"^^	^"^^	NOUN
inlawrev-2814	609	45	although	although	SCONJ
inlawrev-2814	609	46	the	the	DET
inlawrev-2814	609	47	department	department	NOUN
inlawrev-2814	609	48	's	's	PART
inlawrev-2814	609	49	regulation	regulation	NOUN
inlawrev-2814	609	50	allows	allow	VERB
inlawrev-2814	609	51	an	an	DET
inlawrev-2814	609	52	adjusted	adjusted	ADJ
inlawrev-2814	609	53	gross	gross	ADJ
inlawrev-2814	609	54	income	income	NOUN
inlawrev-2814	609	55	tax	tax	NOUN
inlawrev-2814	609	56	to	to	PART
inlawrev-2814	609	57	be	be	AUX
inlawrev-2814	609	58	imposed	impose	VERB
inlawrev-2814	609	59	on	on	ADP
inlawrev-2814	609	60	a	a	DET
inlawrev-2814	609	61	taxpayer	taxpayer	NOUN
inlawrev-2814	609	62	"	"	PUNCT
inlawrev-2814	609	63	[	[	X
inlawrev-2814	609	64	r]endering	r]endere	VERB
inlawrev-2814	609	65	services	service	NOUN
inlawrev-2814	609	66	to	to	ADP
inlawrev-2814	609	67	customers	customer	NOUN
inlawrev-2814	609	68	in	in	ADP
inlawrev-2814	609	69	the	the	DET
inlawrev-2814	609	70	state	state	NOUN
inlawrev-2814	609	71	,	,	PUNCT
inlawrev-2814	609	72	"	"	PUNCT
inlawrev-2814	609	73	^"^	^"^	X
inlawrev-2814	609	74	the	the	DET
inlawrev-2814	609	75	west	west	ADJ
inlawrev-2814	609	76	decision	decision	NOUN
inlawrev-2814	609	77	appears	appear	VERB
inlawrev-2814	609	78	to	to	PART
inlawrev-2814	609	79	arguably	arguably	ADV
inlawrev-2814	609	80	narrow	narrow	VERB
inlawrev-2814	609	81	the	the	DET
inlawrev-2814	609	82	scope	scope	NOUN
inlawrev-2814	609	83	of	of	ADP
inlawrev-2814	609	84	that	that	DET
inlawrev-2814	609	85	subsection	subsection	NOUN
inlawrev-2814	609	86	.	.	PUNCT
inlawrev-2814	610	1	it	it	PRON
inlawrev-2814	610	2	is	be	AUX
inlawrev-2814	610	3	possible	possible	ADJ
inlawrev-2814	610	4	,	,	PUNCT
inlawrev-2814	610	5	as	as	ADP
inlawrev-2814	610	6	a	a	DET
inlawrev-2814	610	7	result	result	NOUN
inlawrev-2814	610	8	of	of	ADP
inlawrev-2814	610	9	west	west	NOUN
inlawrev-2814	610	10	,	,	PUNCT
inlawrev-2814	610	11	that	that	SCONJ
inlawrev-2814	610	12	if	if	SCONJ
inlawrev-2814	610	13	the	the	DET
inlawrev-2814	610	14	services	service	NOUN
inlawrev-2814	610	15	rendered	render	VERB
inlawrev-2814	610	16	can	can	AUX
inlawrev-2814	610	17	be	be	AUX
inlawrev-2814	610	18	characterized	characterize	VERB
inlawrev-2814	610	19	as	as	ADP
inlawrev-2814	610	20	"	"	PUNCT
inlawrev-2814	610	21	removing	remove	VERB
inlawrev-2814	610	22	obstacles	obstacle	NOUN
inlawrev-2814	610	23	from	from	ADP
inlawrev-2814	610	24	a	a	DET
inlawrev-2814	610	25	sale	sale	NOUN
inlawrev-2814	610	26	,	,	PUNCT
inlawrev-2814	610	27	"	"	PUNCT
inlawrev-2814	610	28	"	"	PUNCT
inlawrev-2814	610	29	facilitating	facilitate	VERB
inlawrev-2814	610	30	"	"	PUNCT
inlawrev-2814	610	31	"	"	PUNCT
inlawrev-2814	610	32	accommodating	accommodate	VERB
inlawrev-2814	610	33	,	,	PUNCT
inlawrev-2814	610	34	"	"	PUNCT
inlawrev-2814	610	35	or	or	CCONJ
inlawrev-2814	610	36	"	"	PUNCT
inlawrev-2814	610	37	acts	act	NOUN
inlawrev-2814	610	38	of	of	ADP
inlawrev-2814	610	39	courtesy	courtesy	NOUN
inlawrev-2814	610	40	,	,	PUNCT
inlawrev-2814	610	41	"	"	PUNCT
inlawrev-2814	610	42	especially	especially	ADV
inlawrev-2814	610	43	if	if	SCONJ
inlawrev-2814	610	44	the	the	DET
inlawrev-2814	610	45	services	service	NOUN
inlawrev-2814	610	46	are	be	AUX
inlawrev-2814	610	47	infrequent	infrequent	ADJ
inlawrev-2814	610	48	,	,	PUNCT
inlawrev-2814	610	49	they	they	PRON
inlawrev-2814	610	50	are	be	AUX
inlawrev-2814	610	51	protected	protect	VERB
inlawrev-2814	610	52	by	by	ADP
inlawrev-2814	610	53	public	public	ADJ
inlawrev-2814	610	54	law	law	NOUN
inlawrev-2814	610	55	86	86	NUM
inlawrev-2814	610	56	-	-	SYM
inlawrev-2814	610	57	272	272	NUM
inlawrev-2814	610	58	and	and	CCONJ
inlawrev-2814	610	59	exempt	exempt	ADJ
inlawrev-2814	610	60	from	from	ADP
inlawrev-2814	610	61	taxation	taxation	NOUN
inlawrev-2814	610	62	.	.	PUNCT
inlawrev-2814	611	1	•'^^	•'^^	PRON
inlawrev-2814	611	2	such	such	DET
inlawrev-2814	611	3	a	a	DET
inlawrev-2814	611	4	conflict	conflict	NOUN
inlawrev-2814	611	5	has	have	VERB
inlawrev-2814	611	6	yet	yet	ADV
inlawrev-2814	611	7	to	to	PART
inlawrev-2814	611	8	be	be	AUX
inlawrev-2814	611	9	addressed	address	VERB
inlawrev-2814	611	10	.	.	PUNCT
inlawrev-2814	612	1	v.	v.	ADP
inlawrev-2814	612	2	restrictions	restriction	NOUN
inlawrev-2814	612	3	on	on	ADP
inlawrev-2814	612	4	changes	change	NOUN
inlawrev-2814	612	5	in	in	ADP
inlawrev-2814	612	6	the	the	DET
inlawrev-2814	612	7	revenue	revenue	NOUN
inlawrev-2814	612	8	department	department	NOUN
inlawrev-2814	612	9	's	's	PART
inlawrev-2814	612	10	interpretations	interpretation	NOUN
inlawrev-2814	612	11	of	of	ADP
inlawrev-2814	612	12	tax	tax	NOUN
inlawrev-2814	612	13	laws	law	NOUN
inlawrev-2814	612	14	concerned	concern	VERB
inlawrev-2814	612	15	about	about	ADP
inlawrev-2814	612	16	taxpayer	taxpayer	NOUN
inlawrev-2814	612	17	's	's	PART
inlawrev-2814	612	18	allegations	allegation	NOUN
inlawrev-2814	612	19	that	that	SCONJ
inlawrev-2814	612	20	the	the	DET
inlawrev-2814	612	21	indiana	indiana	PROPN
inlawrev-2814	612	22	department	department	PROPN
inlawrev-2814	612	23	of	of	ADP
inlawrev-2814	612	24	revenue	revenue	NOUN
inlawrev-2814	612	25	frequently	frequently	ADV
inlawrev-2814	612	26	reverses	reverse	VERB
inlawrev-2814	612	27	itself	itself	PRON
inlawrev-2814	612	28	on	on	ADP
inlawrev-2814	612	29	its	its	PRON
inlawrev-2814	612	30	interpretations	interpretation	NOUN
inlawrev-2814	612	31	of	of	ADP
inlawrev-2814	612	32	indiana	indiana	PROPN
inlawrev-2814	612	33	's	's	PART
inlawrev-2814	612	34	tax	tax	NOUN
inlawrev-2814	612	35	laws	law	NOUN
inlawrev-2814	612	36	without	without	ADP
inlawrev-2814	612	37	any	any	DET
inlawrev-2814	612	38	parallel	parallel	ADJ
inlawrev-2814	612	39	change	change	NOUN
inlawrev-2814	612	40	in	in	ADP
inlawrev-2814	612	41	the	the	DET
inlawrev-2814	612	42	statutory	statutory	ADJ
inlawrev-2814	612	43	law	law	NOUN
inlawrev-2814	612	44	or	or	CCONJ
inlawrev-2814	612	45	regulations	regulation	NOUN
inlawrev-2814	612	46	,	,	PUNCT
inlawrev-2814	612	47	the	the	DET
inlawrev-2814	612	48	indiana	indiana	PROPN
inlawrev-2814	612	49	general	general	PROPN
inlawrev-2814	612	50	assembly	assembly	PROPN
inlawrev-2814	612	51	responded	respond	VERB
inlawrev-2814	612	52	with	with	ADP
inlawrev-2814	612	53	legislation	legislation	NOUN
inlawrev-2814	612	54	precluding	preclude	VERB
inlawrev-2814	612	55	the	the	DET
inlawrev-2814	612	56	effectiveness	effectiveness	NOUN
inlawrev-2814	612	57	of	of	ADP
inlawrev-2814	612	58	any	any	DET
inlawrev-2814	612	59	change	change	NOUN
inlawrev-2814	612	60	in	in	ADP
inlawrev-2814	612	61	the	the	DET
inlawrev-2814	612	62	revenue	revenue	NOUN
inlawrev-2814	612	63	department	department	NOUN
inlawrev-2814	612	64	's	's	PART
inlawrev-2814	612	65	interpretation	interpretation	NOUN
inlawrev-2814	612	66	of	of	ADP
inlawrev-2814	612	67	any	any	DET
inlawrev-2814	612	68	tax	tax	NOUN
inlawrev-2814	612	69	administered	administer	VERB
inlawrev-2814	612	70	by	by	ADP
inlawrev-2814	612	71	the	the	DET
inlawrev-2814	612	72	department	department	NOUN
inlawrev-2814	612	73	.	.	PUNCT
inlawrev-2814	613	1	''*^	''*^	PROPN
inlawrev-2814	613	2	according	accord	VERB
inlawrev-2814	613	3	to	to	ADP
inlawrev-2814	613	4	the	the	DET
inlawrev-2814	613	5	recently	recently	ADV
inlawrev-2814	613	6	enacted	enact	VERB
inlawrev-2814	613	7	legislation	legislation	NOUN
inlawrev-2814	613	8	,	,	PUNCT
inlawrev-2814	613	9	if	if	SCONJ
inlawrev-2814	613	10	a	a	DET
inlawrev-2814	613	11	change	change	NOUN
inlawrev-2814	613	12	in	in	ADP
inlawrev-2814	613	13	a	a	DET
inlawrev-2814	613	14	revenue	revenue	NOUN
inlawrev-2814	613	15	department	department	NOUN
inlawrev-2814	613	16	's	's	PART
inlawrev-2814	613	17	interpretation	interpretation	NOUN
inlawrev-2814	613	18	will	will	AUX
inlawrev-2814	613	19	increase	increase	VERB
inlawrev-2814	613	20	the	the	DET
inlawrev-2814	613	21	taxpayer	taxpayer	NOUN
inlawrev-2814	613	22	's	's	PART
inlawrev-2814	613	23	habihty	habihty	NOUN
inlawrev-2814	613	24	for	for	ADP
inlawrev-2814	613	25	that	that	DET
inlawrev-2814	613	26	tax	tax	NOUN
inlawrev-2814	613	27	,	,	PUNCT
inlawrev-2814	613	28	such	such	ADJ
inlawrev-2814	613	29	change	change	NOUN
inlawrev-2814	613	30	must	must	AUX
inlawrev-2814	613	31	be	be	AUX
inlawrev-2814	613	32	adopted	adopt	VERB
inlawrev-2814	613	33	in	in	ADP
inlawrev-2814	613	34	a	a	DET
inlawrev-2814	613	35	rule	rule	NOUN
inlawrev-2814	613	36	before	before	SCONJ
inlawrev-2814	613	37	it	it	PRON
inlawrev-2814	613	38	is	be	AUX
inlawrev-2814	613	39	effective	effective	ADJ
inlawrev-2814	613	40	.	.	PUNCT
inlawrev-2814	614	1	specifically	specifically	ADV
inlawrev-2814	614	2	,	,	PUNCT
inlawrev-2814	614	3	the	the	DET
inlawrev-2814	614	4	relevant	relevant	ADJ
inlawrev-2814	614	5	part	part	NOUN
inlawrev-2814	614	6	of	of	ADP
inlawrev-2814	614	7	the	the	DET
inlawrev-2814	614	8	statute	statute	NOUN
inlawrev-2814	614	9	states	state	VERB
inlawrev-2814	614	10	:	:	PUNCT
inlawrev-2814	614	11	(	(	PUNCT
inlawrev-2814	614	12	b	b	X
inlawrev-2814	614	13	)	)	PUNCT
inlawrev-2814	614	14	no	no	DET
inlawrev-2814	614	15	change	change	NOUN
inlawrev-2814	614	16	in	in	ADP
inlawrev-2814	614	17	the	the	DET
inlawrev-2814	614	18	department	department	NOUN
inlawrev-2814	614	19	's	's	PART
inlawrev-2814	614	20	interpretation	interpretation	NOUN
inlawrev-2814	614	21	of	of	ADP
inlawrev-2814	614	22	a	a	DET
inlawrev-2814	614	23	listed	list	VERB
inlawrev-2814	614	24	tax	tax	NOUN
inlawrev-2814	614	25	may	may	AUX
inlawrev-2814	614	26	take	take	VERB
inlawrev-2814	614	27	effect	effect	NOUN
inlawrev-2814	614	28	before	before	ADP
inlawrev-2814	614	29	the	the	DET
inlawrev-2814	614	30	date	date	NOUN
inlawrev-2814	614	31	the	the	DET
inlawrev-2814	614	32	change	change	NOUN
inlawrev-2814	614	33	is	be	AUX
inlawrev-2814	614	34	adopted	adopt	VERB
inlawrev-2814	614	35	in	in	ADP
inlawrev-2814	614	36	a	a	DET
inlawrev-2814	614	37	rule	rule	NOUN
inlawrev-2814	614	38	under	under	ADP
inlawrev-2814	614	39	this	this	DET
inlawrev-2814	614	40	section	section	NOUN
inlawrev-2814	614	41	,	,	PUNCT
inlawrev-2814	614	42	if	if	SCONJ
inlawrev-2814	614	43	the	the	DET
inlawrev-2814	614	44	change	change	NOUN
inlawrev-2814	614	45	would	would	AUX
inlawrev-2814	614	46	increase	increase	VERB
inlawrev-2814	614	47	a	a	DET
inlawrev-2814	614	48	taxpayer	taxpayer	NOUN
inlawrev-2814	614	49	's	's	PART
inlawrev-2814	614	50	uability	uability	NOUN
inlawrev-2814	614	51	for	for	ADP
inlawrev-2814	614	52	a	a	DET
inlawrev-2814	614	53	hsted	hsted	ADJ
inlawrev-2814	614	54	tax	tax	NOUN
inlawrev-2814	614	55	.	.	PUNCT
inlawrev-2814	615	1	''*^	''*^	PROPN
inlawrev-2814	615	2	simply	simply	ADV
inlawrev-2814	615	3	stated	state	VERB
inlawrev-2814	615	4	,	,	PUNCT
inlawrev-2814	615	5	the	the	DET
inlawrev-2814	615	6	indiana	indiana	PROPN
inlawrev-2814	615	7	revenue	revenue	PROPN
inlawrev-2814	615	8	department	department	PROPN
inlawrev-2814	615	9	may	may	AUX
inlawrev-2814	615	10	change	change	VERB
inlawrev-2814	615	11	its	its	PRON
inlawrev-2814	615	12	interpretation	interpretation	NOUN
inlawrev-2814	615	13	of	of	ADP
inlawrev-2814	615	14	a	a	DET
inlawrev-2814	615	15	tax	tax	NOUN
inlawrev-2814	615	16	law	law	NOUN
inlawrev-2814	615	17	,	,	PUNCT
inlawrev-2814	615	18	increasing	increase	VERB
inlawrev-2814	615	19	a	a	DET
inlawrev-2814	615	20	taxpayer	taxpayer	NOUN
inlawrev-2814	615	21	's	's	PART
inlawrev-2814	615	22	liability	liability	NOUN
inlawrev-2814	615	23	only	only	ADV
inlawrev-2814	615	24	if	if	SCONJ
inlawrev-2814	615	25	that	that	DET
inlawrev-2814	615	26	change	change	NOUN
inlawrev-2814	615	27	is	be	AUX
inlawrev-2814	615	28	prospective	prospective	ADJ
inlawrev-2814	615	29	in	in	ADP
inlawrev-2814	615	30	operation	operation	NOUN
inlawrev-2814	615	31	,	,	PUNCT
inlawrev-2814	615	32	and	and	CCONJ
inlawrev-2814	615	33	the	the	DET
inlawrev-2814	615	34	change	change	NOUN
inlawrev-2814	615	35	is	be	AUX
inlawrev-2814	615	36	effectuated	effectuate	VERB
inlawrev-2814	615	37	by	by	ADP
inlawrev-2814	615	38	the	the	DET
inlawrev-2814	615	39	formal	formal	ADJ
inlawrev-2814	615	40	promulgation	promulgation	NOUN
inlawrev-2814	615	41	of	of	ADP
inlawrev-2814	615	42	a	a	DET
inlawrev-2814	615	43	regulation	regulation	NOUN
inlawrev-2814	615	44	.	.	PUNCT
inlawrev-2814	616	1	since	since	SCONJ
inlawrev-2814	616	2	1977	1977	NUM
inlawrev-2814	616	3	,	,	PUNCT
inlawrev-2814	616	4	indiana	indiana	PROPN
inlawrev-2814	616	5	has	have	AUX
inlawrev-2814	616	6	had	have	VERB
inlawrev-2814	616	7	a	a	DET
inlawrev-2814	616	8	law	law	NOUN
inlawrev-2814	616	9	similar	similar	ADJ
inlawrev-2814	616	10	to	to	ADP
inlawrev-2814	616	11	indiana	indiana	PROPN
inlawrev-2814	616	12	code	code	PROPN
inlawrev-2814	616	13	section	section	NOUN
inlawrev-2814	616	14	6	6	NUM
inlawrev-2814	616	15	-	-	SYM
inlawrev-2814	616	16	8.1	8.1	NUM
inlawrev-2814	616	17	-	-	PUNCT
inlawrev-2814	616	18	3	3	NUM
inlawrev-2814	616	19	-	-	SYM
inlawrev-2814	616	20	3	3	NUM
inlawrev-2814	616	21	that	that	PRON
inlawrev-2814	616	22	dealt	deal	VERB
inlawrev-2814	616	23	only	only	ADV
inlawrev-2814	616	24	with	with	ADP
inlawrev-2814	616	25	interpretations	interpretation	NOUN
inlawrev-2814	616	26	of	of	ADP
inlawrev-2814	616	27	the	the	DET
inlawrev-2814	616	28	gross	gross	ADJ
inlawrev-2814	616	29	income	income	NOUN
inlawrev-2814	616	30	tax	tax	NOUN
inlawrev-2814	616	31	143	143	PROPN
inlawrev-2814	616	32	.	.	PUNCT
inlawrev-2814	617	1	ind	ind	PROPN
inlawrev-2814	617	2	.	.	PUNCT
inlawrev-2814	618	1	admin	admin	PROPN
inlawrev-2814	618	2	.	.	PUNCT
inlawrev-2814	619	1	code	code	PROPN
inlawrev-2814	619	2	tit	tit	PROPN
inlawrev-2814	619	3	.	.	PUNCT
inlawrev-2814	620	1	45	45	NUM
inlawrev-2814	620	2	,	,	PUNCT
inlawrev-2814	620	3	r.	r.	NOUN
inlawrev-2814	620	4	3.1	3.1	NUM
inlawrev-2814	620	5	-	-	SYM
inlawrev-2814	620	6	1	1	NUM
inlawrev-2814	620	7	-	-	SYM
inlawrev-2814	620	8	38	38	NUM
inlawrev-2814	620	9	(	(	PUNCT
inlawrev-2814	620	10	1988	1988	NUM
inlawrev-2814	620	11	)	)	PUNCT
inlawrev-2814	620	12	(	(	PUNCT
inlawrev-2814	620	13	emphasis	emphasis	NOUN
inlawrev-2814	620	14	added	add	VERB
inlawrev-2814	620	15	)	)	PUNCT
inlawrev-2814	620	16	.	.	PUNCT
inlawrev-2814	621	1	144	144	NUM
inlawrev-2814	621	2	.	.	PUNCT
inlawrev-2814	622	1	i	i	PRON
inlawrev-2814	622	2	d.	d.	PROPN
inlawrev-2814	622	3	tit	tit	PROPN
inlawrev-2814	622	4	.	.	PROPN
inlawrev-2814	623	1	45	45	NUM
inlawrev-2814	623	2	,	,	PUNCT
inlawrev-2814	623	3	r.	r.	NOUN
inlawrev-2814	623	4	3.1	3.1	NUM
inlawrev-2814	623	5	-	-	SYM
inlawrev-2814	623	6	1	1	NUM
inlawrev-2814	623	7	-	-	PUNCT
inlawrev-2814	623	8	38(4	38(4	NUM
inlawrev-2814	623	9	)	)	PUNCT
inlawrev-2814	623	10	.	.	PUNCT
inlawrev-2814	624	1	145	145	NUM
inlawrev-2814	624	2	.	.	PUNCT
inlawrev-2814	625	1	see	see	VERB
inlawrev-2814	625	2	west	west	PROPN
inlawrev-2814	625	3	publishing	publishing	PROPN
inlawrev-2814	625	4	co.	co.	PROPN
inlawrev-2814	625	5	v.	v.	ADP
inlawrev-2814	625	6	indiana	indiana	PROPN
inlawrev-2814	625	7	dep't	dep't	PROPN
inlawrev-2814	625	8	of	of	ADP
inlawrev-2814	625	9	revenue	revenue	NOUN
inlawrev-2814	625	10	,	,	PUNCT
inlawrev-2814	625	11	524	524	NUM
inlawrev-2814	625	12	n.e.2d	n.e.2d	NOUN
inlawrev-2814	625	13	1329	1329	NUM
inlawrev-2814	625	14	(	(	PUNCT
inlawrev-2814	625	15	ind	ind	NOUN
inlawrev-2814	625	16	.	.	PUNCT
inlawrev-2814	626	1	t.c	t.c	PROPN
inlawrev-2814	626	2	.	.	PROPN
inlawrev-2814	626	3	1988	1988	NUM
inlawrev-2814	626	4	)	)	PUNCT
inlawrev-2814	626	5	;	;	PUNCT
inlawrev-2814	626	6	indiana	indiana	PROPN
inlawrev-2814	626	7	dep't	dep't	NOUN
inlawrev-2814	626	8	of	of	ADP
inlawrev-2814	626	9	revenue	revenue	NOUN
inlawrev-2814	626	10	v.	v.	ADP
inlawrev-2814	626	11	kimberly	kimberly	PROPN
inlawrev-2814	626	12	-	-	PUNCT
inlawrev-2814	626	13	clark	clark	PROPN
inlawrev-2814	626	14	corp	corp	PROPN
inlawrev-2814	626	15	.	.	PROPN
inlawrev-2814	626	16	,	,	PUNCT
inlawrev-2814	626	17	416	416	NUM
inlawrev-2814	626	18	n.e.2d	n.e.2d	NOUN
inlawrev-2814	626	19	1264	1264	NUM
inlawrev-2814	626	20	(	(	PUNCT
inlawrev-2814	626	21	ind	ind	NOUN
inlawrev-2814	626	22	.	.	PUNCT
inlawrev-2814	626	23	1981	1981	NUM
inlawrev-2814	626	24	)	)	PUNCT
inlawrev-2814	626	25	.	.	PUNCT
inlawrev-2814	627	1	146	146	NUM
inlawrev-2814	627	2	.	.	X
inlawrev-2814	627	3	act	act	PROPN
inlawrev-2814	627	4	approved	approve	VERB
inlawrev-2814	627	5	april	april	PROPN
inlawrev-2814	627	6	27	27	NUM
inlawrev-2814	627	7	,	,	PUNCT
inlawrev-2814	627	8	1987	1987	NUM
inlawrev-2814	627	9	,	,	PUNCT
inlawrev-2814	627	10	pub	pub	NOUN
inlawrev-2814	627	11	.	.	PUNCT
inlawrev-2814	628	1	l.	l.	PROPN
inlawrev-2814	628	2	no	no	INTJ
inlawrev-2814	628	3	.	.	PROPN
inlawrev-2814	629	1	105	105	NUM
inlawrev-2814	629	2	,	,	PUNCT
inlawrev-2814	629	3	1987	1987	NUM
inlawrev-2814	629	4	ind	ind	NOUN
inlawrev-2814	629	5	.	.	PUNCT
inlawrev-2814	630	1	acts	act	VERB
inlawrev-2814	630	2	1613	1613	NUM
inlawrev-2814	630	3	(	(	PUNCT
inlawrev-2814	630	4	codified	codify	VERB
inlawrev-2814	630	5	at	at	ADP
inlawrev-2814	630	6	ind	ind	PROPN
inlawrev-2814	630	7	.	.	PUNCT
inlawrev-2814	631	1	code	code	PROPN
inlawrev-2814	631	2	§	§	PROPN
inlawrev-2814	631	3	6	6	NUM
inlawrev-2814	631	4	-	-	SYM
inlawrev-2814	631	5	8.1	8.1	NUM
inlawrev-2814	631	6	-	-	PUNCT
inlawrev-2814	631	7	3	3	NUM
inlawrev-2814	631	8	-	-	NUM
inlawrev-2814	631	9	3(b	3(b	NUM
inlawrev-2814	631	10	)	)	PUNCT
inlawrev-2814	631	11	(	(	PUNCT
inlawrev-2814	631	12	1988	1988	NUM
inlawrev-2814	631	13	)	)	PUNCT
inlawrev-2814	631	14	)	)	PUNCT
inlawrev-2814	631	15	.	.	PUNCT
inlawrev-2814	632	1	147	147	NUM
inlawrev-2814	632	2	.	.	PUNCT
inlawrev-2814	633	1	ind	ind	PROPN
inlawrev-2814	633	2	.	.	PUNCT
inlawrev-2814	634	1	code	code	PROPN
inlawrev-2814	634	2	§	§	PROPN
inlawrev-2814	634	3	6	6	NUM
inlawrev-2814	634	4	-	-	SYM
inlawrev-2814	634	5	8.1	8.1	NUM
inlawrev-2814	634	6	-	-	PUNCT
inlawrev-2814	634	7	3	3	NUM
inlawrev-2814	634	8	-	-	NUM
inlawrev-2814	634	9	3(b	3(b	NUM
inlawrev-2814	634	10	)	)	PUNCT
inlawrev-2814	634	11	(	(	PUNCT
inlawrev-2814	634	12	1988	1988	NUM
inlawrev-2814	634	13	)	)	PUNCT
inlawrev-2814	634	14	.	.	PUNCT
inlawrev-2814	635	1	1988	1988	NUM
inlawrev-2814	635	2	]	]	PUNCT
inlawrev-2814	635	3	taxation	taxation	NOUN
inlawrev-2814	635	4	443	443	NUM
inlawrev-2814	635	5	act,'"^^	act,'"^^	PROPN
inlawrev-2814	636	1	and	and	CCONJ
inlawrev-2814	636	2	it	it	PRON
inlawrev-2814	636	3	has	have	AUX
inlawrev-2814	636	4	proven	prove	VERB
inlawrev-2814	636	5	to	to	PART
inlawrev-2814	636	6	be	be	AUX
inlawrev-2814	636	7	very	very	ADV
inlawrev-2814	636	8	beneficial	beneficial	ADJ
inlawrev-2814	636	9	to	to	ADP
inlawrev-2814	636	10	taxpayers	taxpayer	NOUN
inlawrev-2814	636	11	.	.	PUNCT
inlawrev-2814	637	1	the	the	DET
inlawrev-2814	637	2	expansion	expansion	NOUN
inlawrev-2814	637	3	of	of	ADP
inlawrev-2814	637	4	this	this	DET
inlawrev-2814	637	5	statutory	statutory	ADJ
inlawrev-2814	637	6	restraint	restraint	NOUN
inlawrev-2814	637	7	on	on	ADP
inlawrev-2814	637	8	the	the	DET
inlawrev-2814	637	9	department	department	NOUN
inlawrev-2814	637	10	should	should	AUX
inlawrev-2814	637	11	result	result	VERB
inlawrev-2814	637	12	in	in	ADP
inlawrev-2814	637	13	increased	increase	VERB
inlawrev-2814	637	14	fairness	fairness	NOUN
inlawrev-2814	637	15	and	and	CCONJ
inlawrev-2814	637	16	consistency	consistency	NOUN
inlawrev-2814	637	17	in	in	ADP
inlawrev-2814	637	18	the	the	DET
inlawrev-2814	637	19	administration	administration	NOUN
inlawrev-2814	637	20	and	and	CCONJ
inlawrev-2814	637	21	collection	collection	NOUN
inlawrev-2814	637	22	from	from	ADP
inlawrev-2814	637	23	year	year	NOUN
inlawrev-2814	637	24	to	to	ADP
inlawrev-2814	637	25	year	year	NOUN
inlawrev-2814	637	26	of	of	ADP
inlawrev-2814	637	27	all	all	DET
inlawrev-2814	637	28	types	type	NOUN
inlawrev-2814	637	29	of	of	ADP
inlawrev-2814	637	30	indiana	indiana	PROPN
inlawrev-2814	637	31	taxes	taxis	NOUN
inlawrev-2814	637	32	.	.	PUNCT
inlawrev-2814	638	1	it	it	PRON
inlawrev-2814	638	2	is	be	AUX
inlawrev-2814	638	3	important	important	ADJ
inlawrev-2814	638	4	to	to	PART
inlawrev-2814	638	5	note	note	VERB
inlawrev-2814	638	6	that	that	SCONJ
inlawrev-2814	638	7	indiana	indiana	PROPN
inlawrev-2814	638	8	code	code	PROPN
inlawrev-2814	638	9	section	section	NOUN
inlawrev-2814	638	10	6	6	NUM
inlawrev-2814	638	11	-	-	SYM
inlawrev-2814	638	12	8.1	8.1	NUM
inlawrev-2814	638	13	-	-	PUNCT
inlawrev-2814	638	14	3	3	NUM
inlawrev-2814	638	15	-	-	SYM
inlawrev-2814	638	16	3	3	NUM
inlawrev-2814	638	17	is	be	AUX
inlawrev-2814	638	18	not	not	PART
inlawrev-2814	638	19	simply	simply	ADV
inlawrev-2814	638	20	a	a	DET
inlawrev-2814	638	21	codification	codification	NOUN
inlawrev-2814	638	22	of	of	ADP
inlawrev-2814	638	23	the	the	DET
inlawrev-2814	638	24	concept	concept	NOUN
inlawrev-2814	638	25	of	of	ADP
inlawrev-2814	638	26	legislative	legislative	ADJ
inlawrev-2814	638	27	acquiescence	acquiescence	NOUN
inlawrev-2814	638	28	,	,	PUNCT
inlawrev-2814	638	29	such	such	ADJ
inlawrev-2814	638	30	being	be	AUX
inlawrev-2814	638	31	that	that	PRON
inlawrev-2814	638	32	'	'	AUX
inlawrev-2814	638	33	*	*	PUNCT
inlawrev-2814	638	34	a	a	DET
inlawrev-2814	638	35	long	long	ADV
inlawrev-2814	638	36	adhered	adhere	VERB
inlawrev-2814	638	37	to	to	ADP
inlawrev-2814	638	38	administrative	administrative	ADJ
inlawrev-2814	638	39	interpretation	interpretation	NOUN
inlawrev-2814	638	40	dating	date	VERB
inlawrev-2814	638	41	from	from	ADP
inlawrev-2814	638	42	the	the	DET
inlawrev-2814	638	43	legislative	legislative	ADJ
inlawrev-2814	638	44	enactment	enactment	NOUN
inlawrev-2814	638	45	,	,	PUNCT
inlawrev-2814	638	46	with	with	ADP
inlawrev-2814	638	47	no	no	DET
inlawrev-2814	638	48	subsequent	subsequent	ADJ
inlawrev-2814	638	49	change	change	NOUN
inlawrev-2814	638	50	having	having	AUX
inlawrev-2814	638	51	been	be	AUX
inlawrev-2814	638	52	made	make	VERB
inlawrev-2814	638	53	in	in	ADP
inlawrev-2814	638	54	the	the	DET
inlawrev-2814	638	55	statute	statute	NOUN
inlawrev-2814	638	56	involved	involve	VERB
inlawrev-2814	638	57	,	,	PUNCT
inlawrev-2814	638	58	raises	raise	VERB
inlawrev-2814	638	59	a	a	DET
inlawrev-2814	638	60	presumption	presumption	NOUN
inlawrev-2814	638	61	of	of	ADP
inlawrev-2814	638	62	legislative	legislative	ADJ
inlawrev-2814	638	63	acquiescence	acquiescence	NOUN
inlawrev-2814	638	64	which	which	PRON
inlawrev-2814	638	65	is	be	AUX
inlawrev-2814	638	66	strongly	strongly	ADV
inlawrev-2814	638	67	persuasive	persuasive	ADJ
inlawrev-2814	638	68	upon	upon	SCONJ
inlawrev-2814	638	69	the	the	DET
inlawrev-2814	638	70	courts	court	NOUN
inlawrev-2814	638	71	.	.	PUNCT
inlawrev-2814	639	1	"	"	PUNCT
inlawrev-2814	639	2	^"^^	^"^^	NOUN
inlawrev-2814	639	3	significantly	significantly	ADV
inlawrev-2814	639	4	,	,	PUNCT
inlawrev-2814	639	5	this	this	DET
inlawrev-2814	639	6	statute	statute	NOUN
inlawrev-2814	639	7	is	be	AUX
inlawrev-2814	639	8	instead	instead	ADV
inlawrev-2814	639	9	a	a	DET
inlawrev-2814	639	10	legislative	legislative	ADJ
inlawrev-2814	639	11	prohibition	prohibition	NOUN
inlawrev-2814	639	12	against	against	ADP
inlawrev-2814	639	13	any	any	DET
inlawrev-2814	639	14	retroactive	retroactive	ADJ
inlawrev-2814	639	15	changes	change	NOUN
inlawrev-2814	639	16	in	in	ADP
inlawrev-2814	639	17	departmental	departmental	ADJ
inlawrev-2814	639	18	interpretations	interpretation	NOUN
inlawrev-2814	639	19	,	,	PUNCT
inlawrev-2814	639	20	no	no	ADV
inlawrev-2814	639	21	matter	matter	ADV
inlawrev-2814	639	22	how	how	SCONJ
inlawrev-2814	639	23	long	long	ADV
inlawrev-2814	639	24	standing	standing	NOUN
inlawrev-2814	639	25	,	,	PUNCT
inlawrev-2814	639	26	that	that	PRON
inlawrev-2814	639	27	will	will	AUX
inlawrev-2814	639	28	increase	increase	VERB
inlawrev-2814	639	29	a	a	DET
inlawrev-2814	639	30	taxpayer	taxpayer	NOUN
inlawrev-2814	639	31	's	's	PART
inlawrev-2814	639	32	liability	liability	NOUN
inlawrev-2814	639	33	.	.	PUNCT
inlawrev-2814	640	1	furthermore	furthermore	ADV
inlawrev-2814	640	2	,	,	PUNCT
inlawrev-2814	640	3	there	there	PRON
inlawrev-2814	640	4	is	be	VERB
inlawrev-2814	640	5	no	no	DET
inlawrev-2814	640	6	requirement	requirement	NOUN
inlawrev-2814	640	7	or	or	CCONJ
inlawrev-2814	640	8	hmitation	hmitation	NOUN
inlawrev-2814	640	9	in	in	ADP
inlawrev-2814	640	10	this	this	DET
inlawrev-2814	640	11	new	new	ADJ
inlawrev-2814	640	12	law	law	NOUN
inlawrev-2814	640	13	that	that	PRON
inlawrev-2814	640	14	the	the	DET
inlawrev-2814	640	15	interpretation	interpretation	NOUN
inlawrev-2814	640	16	the	the	DET
inlawrev-2814	640	17	department	department	NOUN
inlawrev-2814	640	18	seeks	seek	VERB
inlawrev-2814	640	19	to	to	PART
inlawrev-2814	640	20	change	change	VERB
inlawrev-2814	640	21	already	already	ADV
inlawrev-2814	640	22	be	be	AUX
inlawrev-2814	640	23	in	in	ADP
inlawrev-2814	640	24	regulation	regulation	NOUN
inlawrev-2814	640	25	form	form	NOUN
inlawrev-2814	640	26	.	.	PUNCT
inlawrev-2814	641	1	it	it	PRON
inlawrev-2814	641	2	is	be	AUX
inlawrev-2814	641	3	,	,	PUNCT
inlawrev-2814	641	4	therefore	therefore	ADV
inlawrev-2814	641	5	,	,	PUNCT
inlawrev-2814	641	6	believed	believe	VERB
inlawrev-2814	641	7	that	that	SCONJ
inlawrev-2814	641	8	this	this	DET
inlawrev-2814	641	9	prohibition	prohibition	NOUN
inlawrev-2814	641	10	was	be	AUX
inlawrev-2814	641	11	intended	intend	VERB
inlawrev-2814	641	12	to	to	PART
inlawrev-2814	641	13	and	and	CCONJ
inlawrev-2814	641	14	does	do	AUX
inlawrev-2814	641	15	cover	cover	VERB
inlawrev-2814	641	16	informal	informal	ADJ
inlawrev-2814	641	17	administrative	administrative	ADJ
inlawrev-2814	641	18	interpretations	interpretation	NOUN
inlawrev-2814	641	19	,	,	PUNCT
inlawrev-2814	641	20	as	as	ADV
inlawrev-2814	641	21	well	well	ADV
inlawrev-2814	641	22	.	.	PUNCT
inlawrev-2814	642	1	thus	thus	ADV
inlawrev-2814	642	2	,	,	PUNCT
inlawrev-2814	642	3	indiana	indiana	PROPN
inlawrev-2814	642	4	taxpayers	taxpayer	NOUN
inlawrev-2814	642	5	should	should	AUX
inlawrev-2814	642	6	be	be	AUX
inlawrev-2814	642	7	encouraged	encourage	VERB
inlawrev-2814	642	8	to	to	PART
inlawrev-2814	642	9	preserve	preserve	VERB
inlawrev-2814	642	10	and	and	CCONJ
inlawrev-2814	642	11	maintain	maintain	VERB
inlawrev-2814	642	12	copies	copy	NOUN
inlawrev-2814	642	13	of	of	ADP
inlawrev-2814	642	14	old	old	ADJ
inlawrev-2814	642	15	audit	audit	NOUN
inlawrev-2814	642	16	reports	report	NOUN
inlawrev-2814	642	17	,	,	PUNCT
inlawrev-2814	642	18	correspondence	correspondence	NOUN
inlawrev-2814	642	19	with	with	ADP
inlawrev-2814	642	20	the	the	DET
inlawrev-2814	642	21	revenue	revenue	NOUN
inlawrev-2814	642	22	department	department	NOUN
inlawrev-2814	642	23	,	,	PUNCT
inlawrev-2814	642	24	and	and	CCONJ
inlawrev-2814	642	25	other	other	ADJ
inlawrev-2814	642	26	similar	similar	ADJ
inlawrev-2814	642	27	documentation	documentation	NOUN
inlawrev-2814	642	28	because	because	SCONJ
inlawrev-2814	642	29	these	these	PRON
inlawrev-2814	642	30	could	could	AUX
inlawrev-2814	642	31	provide	provide	VERB
inlawrev-2814	642	32	a	a	DET
inlawrev-2814	642	33	basis	basis	NOUN
inlawrev-2814	642	34	in	in	ADP
inlawrev-2814	642	35	the	the	DET
inlawrev-2814	642	36	future	future	NOUN
inlawrev-2814	642	37	for	for	ADP
inlawrev-2814	642	38	establishing	establish	VERB
inlawrev-2814	642	39	what	what	PRON
inlawrev-2814	642	40	the	the	DET
inlawrev-2814	642	41	revenue	revenue	NOUN
inlawrev-2814	642	42	department	department	NOUN
inlawrev-2814	642	43	's	's	PART
inlawrev-2814	642	44	administrative	administrative	ADJ
inlawrev-2814	642	45	interpretation	interpretation	NOUN
inlawrev-2814	642	46	has	have	AUX
inlawrev-2814	642	47	been	be	AUX
inlawrev-2814	642	48	.	.	PUNCT
inlawrev-2814	643	1	if	if	SCONJ
inlawrev-2814	643	2	an	an	DET
inlawrev-2814	643	3	interpretation	interpretation	NOUN
inlawrev-2814	643	4	results	result	VERB
inlawrev-2814	643	5	in	in	ADP
inlawrev-2814	643	6	an	an	DET
inlawrev-2814	643	7	increase	increase	NOUN
inlawrev-2814	643	8	in	in	ADP
inlawrev-2814	643	9	the	the	DET
inlawrev-2814	643	10	taxpayer	taxpayer	NOUN
inlawrev-2814	643	11	's	's	PART
inlawrev-2814	643	12	hability	hability	NOUN
inlawrev-2814	643	13	,	,	PUNCT
inlawrev-2814	643	14	this	this	DET
inlawrev-2814	643	15	type	type	NOUN
inlawrev-2814	643	16	of	of	ADP
inlawrev-2814	643	17	documentation	documentation	NOUN
inlawrev-2814	643	18	will	will	AUX
inlawrev-2814	643	19	support	support	VERB
inlawrev-2814	643	20	the	the	DET
inlawrev-2814	643	21	taxpayer	taxpayer	NOUN
inlawrev-2814	643	22	's	's	PART
inlawrev-2814	643	23	argument	argument	NOUN
inlawrev-2814	643	24	that	that	SCONJ
inlawrev-2814	643	25	such	such	ADJ
inlawrev-2814	643	26	interpretation	interpretation	NOUN
inlawrev-2814	643	27	was	be	AUX
inlawrev-2814	643	28	imposed	impose	VERB
inlawrev-2814	643	29	contrary	contrary	ADV
inlawrev-2814	643	30	to	to	ADP
inlawrev-2814	643	31	the	the	DET
inlawrev-2814	643	32	statutorily	statutorily	ADV
inlawrev-2814	643	33	mandated	mandate	VERB
inlawrev-2814	643	34	means	mean	NOUN
inlawrev-2814	643	35	.	.	PUNCT
inlawrev-2814	644	1	vi	vi	X
inlawrev-2814	644	2	.	.	PUNCT
inlawrev-2814	645	1	the	the	DET
inlawrev-2814	645	2	tax	tax	NOUN
inlawrev-2814	645	3	court	court	NOUN
inlawrev-2814	645	4	's	's	PART
inlawrev-2814	645	5	jurisdiction	jurisdiction	NOUN
inlawrev-2814	645	6	over	over	ADP
inlawrev-2814	645	7	inheritance	inheritance	NOUN
inlawrev-2814	645	8	tax	tax	NOUN
inlawrev-2814	645	9	matters	matter	NOUN
inlawrev-2814	645	10	in	in	ADP
inlawrev-2814	645	11	blood	blood	NOUN
inlawrev-2814	645	12	v.	v.	ADP
inlawrev-2814	645	13	poindexter,^^^	poindexter,^^^	PROPN
inlawrev-2814	645	14	the	the	DET
inlawrev-2814	645	15	indiana	indiana	PROPN
inlawrev-2814	645	16	tax	tax	PROPN
inlawrev-2814	645	17	court	court	NOUN
inlawrev-2814	645	18	found	find	VERB
inlawrev-2814	645	19	that	that	SCONJ
inlawrev-2814	645	20	its	its	PRON
inlawrev-2814	645	21	exclusive	exclusive	ADJ
inlawrev-2814	645	22	jurisdiction	jurisdiction	NOUN
inlawrev-2814	645	23	over	over	ADP
inlawrev-2814	645	24	final	final	ADJ
inlawrev-2814	645	25	determinations	determination	NOUN
inlawrev-2814	645	26	of	of	ADP
inlawrev-2814	645	27	the	the	DET
inlawrev-2814	645	28	indiana	indiana	PROPN
inlawrev-2814	645	29	department	department	PROPN
inlawrev-2814	645	30	of	of	ADP
inlawrev-2814	645	31	revenue	revenue	NOUN
inlawrev-2814	645	32	includes	include	VERB
inlawrev-2814	645	33	certain	certain	ADJ
inlawrev-2814	645	34	determinations	determination	NOUN
inlawrev-2814	645	35	by	by	ADP
inlawrev-2814	645	36	the	the	DET
inlawrev-2814	645	37	department	department	NOUN
inlawrev-2814	645	38	regarding	regard	VERB
inlawrev-2814	645	39	the	the	DET
inlawrev-2814	645	40	inheritance	inheritance	NOUN
inlawrev-2814	645	41	tax	tax	NOUN
inlawrev-2814	645	42	liability	liability	NOUN
inlawrev-2814	645	43	of	of	ADP
inlawrev-2814	645	44	the	the	DET
inlawrev-2814	645	45	estates	estate	NOUN
inlawrev-2814	645	46	of	of	ADP
inlawrev-2814	645	47	non	non	ADJ
inlawrev-2814	645	48	-	-	ADJ
inlawrev-2814	645	49	resident	resident	ADJ
inlawrev-2814	645	50	decedents	decedent	NOUN
inlawrev-2814	645	51	,	,	PUNCT
inlawrev-2814	645	52	previously	previously	ADV
inlawrev-2814	645	53	within	within	ADP
inlawrev-2814	645	54	the	the	DET
inlawrev-2814	645	55	jurisdiction	jurisdiction	NOUN
inlawrev-2814	645	56	of	of	ADP
inlawrev-2814	645	57	the	the	DET
inlawrev-2814	645	58	county	county	NOUN
inlawrev-2814	645	59	probate	probate	NOUN
inlawrev-2814	645	60	courts	court	NOUN
inlawrev-2814	645	61	.	.	PUNCT
inlawrev-2814	646	1	'^	'^	NOUN
inlawrev-2814	646	2	'	'	PUNCT
inlawrev-2814	646	3	in	in	ADP
inlawrev-2814	646	4	this	this	DET
inlawrev-2814	646	5	case	case	NOUN
inlawrev-2814	646	6	,	,	PUNCT
inlawrev-2814	646	7	the	the	DET
inlawrev-2814	646	8	taxpayer	taxpayer	NOUN
inlawrev-2814	646	9	argued	argue	VERB
inlawrev-2814	646	10	that	that	SCONJ
inlawrev-2814	646	11	no	no	DET
inlawrev-2814	646	12	final	final	ADJ
inlawrev-2814	646	13	determination	determination	NOUN
inlawrev-2814	646	14	had	have	AUX
inlawrev-2814	646	15	been	be	AUX
inlawrev-2814	646	16	made	make	VERB
inlawrev-2814	646	17	by	by	ADP
inlawrev-2814	646	18	the	the	DET
inlawrev-2814	646	19	department	department	NOUN
inlawrev-2814	646	20	,	,	PUNCT
inlawrev-2814	646	21	therefore	therefore	ADV
inlawrev-2814	646	22	,	,	PUNCT
inlawrev-2814	646	23	indiana	indiana	PROPN
inlawrev-2814	646	24	code	code	PROPN
inlawrev-2814	646	25	section	section	PROPN
inlawrev-2814	646	26	6	6	NUM
inlawrev-2814	646	27	-	-	SYM
inlawrev-2814	646	28	4.1	4.1	NUM
inlawrev-2814	646	29	-	-	PUNCT
inlawrev-2814	646	30	7	7	NUM
inlawrev-2814	646	31	-	-	SYM
inlawrev-2814	646	32	5	5	NUM
inlawrev-2814	646	33	applied	apply	VERB
inlawrev-2814	646	34	and	and	CCONJ
inlawrev-2814	646	35	provided	provide	VERB
inlawrev-2814	646	36	for	for	ADP
inlawrev-2814	646	37	an	an	DET
inlawrev-2814	646	38	appeal	appeal	NOUN
inlawrev-2814	646	39	in	in	ADP
inlawrev-2814	646	40	the	the	DET
inlawrev-2814	646	41	county	county	NOUN
inlawrev-2814	646	42	probate	probate	NOUN
inlawrev-2814	646	43	court	court	NOUN
inlawrev-2814	646	44	.	.	PUNCT
inlawrev-2814	647	1	'	'	PUNCT
inlawrev-2814	647	2	^^	^^	PUNCT
inlawrev-2814	647	3	the	the	DET
inlawrev-2814	647	4	de148	de148	PROPN
inlawrev-2814	647	5	.	.	PROPN
inlawrev-2814	647	6	act	act	PROPN
inlawrev-2814	647	7	approved	approve	VERB
inlawrev-2814	647	8	april	april	PROPN
inlawrev-2814	647	9	29	29	NUM
inlawrev-2814	647	10	,	,	PUNCT
inlawrev-2814	647	11	1981	1981	NUM
inlawrev-2814	647	12	,	,	PUNCT
inlawrev-2814	647	13	pub	pub	NOUN
inlawrev-2814	647	14	.	.	PUNCT
inlawrev-2814	648	1	l.	l.	PROPN
inlawrev-2814	648	2	no	no	INTJ
inlawrev-2814	648	3	.	.	PROPN
inlawrev-2814	649	1	77	77	NUM
inlawrev-2814	649	2	,	,	PUNCT
inlawrev-2814	649	3	1981	1981	NUM
inlawrev-2814	649	4	ind	ind	NOUN
inlawrev-2814	649	5	.	.	PUNCT
inlawrev-2814	650	1	acts	act	VERB
inlawrev-2814	650	2	914	914	NUM
inlawrev-2814	650	3	(	(	PUNCT
inlawrev-2814	650	4	codified	codify	VERB
inlawrev-2814	650	5	at	at	ADP
inlawrev-2814	650	6	ind	ind	PROPN
inlawrev-2814	650	7	.	.	PUNCT
inlawrev-2814	651	1	code	code	PROPN
inlawrev-2814	651	2	§	§	PROPN
inlawrev-2814	651	3	6	6	NUM
inlawrev-2814	651	4	-	-	SYM
inlawrev-2814	651	5	2.1	2.1	NUM
inlawrev-2814	651	6	-	-	PUNCT
inlawrev-2814	651	7	8	8	NUM
inlawrev-2814	651	8	-	-	SYM
inlawrev-2814	651	9	3	3	NUM
inlawrev-2814	651	10	(	(	PUNCT
inlawrev-2814	651	11	1988	1988	NUM
inlawrev-2814	651	12	)	)	PUNCT
inlawrev-2814	651	13	)	)	PUNCT
inlawrev-2814	651	14	.	.	PUNCT
inlawrev-2814	652	1	149	149	NUM
inlawrev-2814	652	2	.	.	PUNCT
inlawrev-2814	653	1	baker	baker	PROPN
inlawrev-2814	653	2	v.	v.	PROPN
inlawrev-2814	653	3	compton	compton	PROPN
inlawrev-2814	653	4	,	,	PUNCT
inlawrev-2814	653	5	247	247	NUM
inlawrev-2814	653	6	ihd	ihd	NOUN
inlawrev-2814	653	7	.	.	NOUN
inlawrev-2814	653	8	39	39	NUM
inlawrev-2814	653	9	,	,	PUNCT
inlawrev-2814	653	10	42	42	NUM
inlawrev-2814	653	11	,	,	PUNCT
inlawrev-2814	653	12	211	211	NUM
inlawrev-2814	653	13	n.e.2d	n.e.2d	NOUN
inlawrev-2814	653	14	162	162	NUM
inlawrev-2814	653	15	,	,	PUNCT
inlawrev-2814	653	16	164	164	NUM
inlawrev-2814	653	17	(	(	PUNCT
inlawrev-2814	653	18	1965	1965	NUM
inlawrev-2814	653	19	)	)	PUNCT
inlawrev-2814	653	20	.	.	PUNCT
inlawrev-2814	654	1	150	150	NUM
inlawrev-2814	654	2	.	.	X
inlawrev-2814	655	1	524	524	NUM
inlawrev-2814	655	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	655	3	824	824	NUM
inlawrev-2814	655	4	(	(	PUNCT
inlawrev-2814	655	5	ind	ind	NOUN
inlawrev-2814	655	6	.	.	PUNCT
inlawrev-2814	656	1	t.c	t.c	PROPN
inlawrev-2814	656	2	.	.	PROPN
inlawrev-2814	656	3	1988	1988	NUM
inlawrev-2814	656	4	)	)	PUNCT
inlawrev-2814	656	5	.	.	PUNCT
inlawrev-2814	657	1	151	151	NUM
inlawrev-2814	657	2	.	.	PUNCT
inlawrev-2814	658	1	i	i	PRON
inlawrev-2814	658	2	d.	d.	PROPN
inlawrev-2814	658	3	at	at	ADP
inlawrev-2814	658	4	825	825	NUM
inlawrev-2814	658	5	.	.	PUNCT
inlawrev-2814	658	6	152	152	NUM
inlawrev-2814	658	7	.	.	PUNCT
inlawrev-2814	659	1	i	i	PRON
inlawrev-2814	659	2	d.	d.	PROPN
inlawrev-2814	659	3	at	at	ADP
inlawrev-2814	659	4	824	824	NUM
inlawrev-2814	659	5	.	.	PUNCT
inlawrev-2814	660	1	that	that	DET
inlawrev-2814	660	2	statute	statute	NOUN
inlawrev-2814	660	3	provides	provide	VERB
inlawrev-2814	660	4	,	,	PUNCT
inlawrev-2814	660	5	in	in	ADP
inlawrev-2814	660	6	part	part	NOUN
inlawrev-2814	660	7	:	:	PUNCT
inlawrev-2814	660	8	(	(	PUNCT
inlawrev-2814	660	9	a	a	X
inlawrev-2814	660	10	)	)	PUNCT
inlawrev-2814	660	11	a	a	DET
inlawrev-2814	660	12	person	person	NOUN
inlawrev-2814	660	13	who	who	PRON
inlawrev-2814	660	14	is	be	AUX
inlawrev-2814	660	15	dissatisfied	dissatisfied	ADJ
inlawrev-2814	660	16	with	with	ADP
inlawrev-2814	660	17	an	an	DET
inlawrev-2814	660	18	inheritance	inheritance	NOUN
inlawrev-2814	660	19	tax	tax	NOUN
inlawrev-2814	660	20	determination	determination	NOUN
inlawrev-2814	660	21	or	or	CCONJ
inlawrev-2814	660	22	an	an	DET
inlawrev-2814	660	23	appraisal	appraisal	NOUN
inlawrev-2814	660	24	.	.	PUNCT
inlawrev-2814	660	25	.	.	PUNCT
inlawrev-2814	661	1	.	.	PUNCT
inlawrev-2814	662	1	may	may	AUX
inlawrev-2814	662	2	appeal	appeal	VERB
inlawrev-2814	662	3	the	the	DET
inlawrev-2814	662	4	department	department	NOUN
inlawrev-2814	662	5	's	's	PART
inlawrev-2814	662	6	decision	decision	NOUN
inlawrev-2814	662	7	to	to	PART
inlawrev-2814	662	8	:	:	PUNCT
inlawrev-2814	662	9	(	(	PUNCT
inlawrev-2814	662	10	1	1	X
inlawrev-2814	662	11	)	)	PUNCT
inlawrev-2814	662	12	the	the	DET
inlawrev-2814	662	13	probate	probate	NOUN
inlawrev-2814	662	14	court	court	NOUN
inlawrev-2814	662	15	.	.	PUNCT
inlawrev-2814	662	16	.	.	PUNCT
inlawrev-2814	662	17	.	.	PUNCT
inlawrev-2814	663	1	ind	ind	PROPN
inlawrev-2814	663	2	.	.	PUNCT
inlawrev-2814	664	1	code	code	PROPN
inlawrev-2814	664	2	§	§	PROPN
inlawrev-2814	664	3	6	6	NUM
inlawrev-2814	664	4	-	-	SYM
inlawrev-2814	664	5	4.1	4.1	NUM
inlawrev-2814	664	6	-	-	PUNCT
inlawrev-2814	664	7	7	7	NUM
inlawrev-2814	664	8	-	-	PUNCT
inlawrev-2814	664	9	5(a	5(a	NUM
inlawrev-2814	664	10	)	)	PUNCT
inlawrev-2814	664	11	(	(	PUNCT
inlawrev-2814	664	12	1988	1988	NUM
inlawrev-2814	664	13	)	)	PUNCT
inlawrev-2814	664	14	.	.	PUNCT
inlawrev-2814	665	1	444	444	NUM
inlawrev-2814	665	2	indiana	indiana	PROPN
inlawrev-2814	665	3	law	law	PROPN
inlawrev-2814	665	4	review	review	NOUN
inlawrev-2814	665	5	[	[	X
inlawrev-2814	665	6	vol	vol	NOUN
inlawrev-2814	665	7	.	.	PUNCT
inlawrev-2814	666	1	22:419	22:419	NUM
inlawrev-2814	666	2	partment	partment	NOUN
inlawrev-2814	666	3	asserted	assert	VERB
inlawrev-2814	666	4	,	,	PUNCT
inlawrev-2814	666	5	and	and	CCONJ
inlawrev-2814	666	6	the	the	DET
inlawrev-2814	666	7	tax	tax	NOUN
inlawrev-2814	666	8	court	court	NOUN
inlawrev-2814	666	9	agreed	agree	VERB
inlawrev-2814	666	10	,	,	PUNCT
inlawrev-2814	666	11	that	that	SCONJ
inlawrev-2814	666	12	a	a	DET
inlawrev-2814	666	13	final	final	ADJ
inlawrev-2814	666	14	determination	determination	NOUN
inlawrev-2814	666	15	had	have	AUX
inlawrev-2814	666	16	occurred	occur	VERB
inlawrev-2814	666	17	,	,	PUNCT
inlawrev-2814	666	18	and	and	CCONJ
inlawrev-2814	666	19	an	an	DET
inlawrev-2814	666	20	appeal	appeal	NOUN
inlawrev-2814	666	21	was	be	AUX
inlawrev-2814	666	22	governed	govern	VERB
inlawrev-2814	666	23	by	by	ADP
inlawrev-2814	666	24	indiana	indiana	PROPN
inlawrev-2814	666	25	code	code	PROPN
inlawrev-2814	666	26	section	section	PROPN
inlawrev-2814	666	27	333	333	NUM
inlawrev-2814	666	28	-	-	SYM
inlawrev-2814	666	29	5	5	NUM
inlawrev-2814	666	30	-	-	SYM
inlawrev-2814	666	31	2	2	NUM
inlawrev-2814	666	32	,	,	PUNCT
inlawrev-2814	666	33	which	which	PRON
inlawrev-2814	666	34	vested	vest	VERB
inlawrev-2814	666	35	exclusive	exclusive	ADJ
inlawrev-2814	666	36	jurisdiction	jurisdiction	NOUN
inlawrev-2814	666	37	in	in	ADP
inlawrev-2814	666	38	the	the	DET
inlawrev-2814	666	39	indiana	indiana	PROPN
inlawrev-2814	666	40	tax	tax	NOUN
inlawrev-2814	666	41	court	court	NOUN
inlawrev-2814	666	42	.	.	PUNCT
inlawrev-2814	667	1	^	^	PUNCT
inlawrev-2814	667	2	"	"	PUNCT
inlawrev-2814	667	3	in	in	ADP
inlawrev-2814	667	4	order	order	NOUN
inlawrev-2814	667	5	to	to	PART
inlawrev-2814	667	6	reach	reach	VERB
inlawrev-2814	667	7	this	this	DET
inlawrev-2814	667	8	conclusion	conclusion	NOUN
inlawrev-2814	667	9	,	,	PUNCT
inlawrev-2814	667	10	the	the	DET
inlawrev-2814	667	11	tax	tax	NOUN
inlawrev-2814	667	12	court	court	NOUN
inlawrev-2814	667	13	had	have	VERB
inlawrev-2814	667	14	to	to	PART
inlawrev-2814	667	15	find	find	VERB
inlawrev-2814	667	16	that	that	SCONJ
inlawrev-2814	667	17	indiana	indiana	PROPN
inlawrev-2814	667	18	code	code	PROPN
inlawrev-2814	667	19	section	section	NOUN
inlawrev-2814	667	20	6	6	NUM
inlawrev-2814	667	21	-	-	SYM
inlawrev-2814	667	22	4.1	4.1	NUM
inlawrev-2814	667	23	-	-	PUNCT
inlawrev-2814	667	24	7	7	NUM
inlawrev-2814	667	25	-	-	SYM
inlawrev-2814	667	26	5	5	NUM
inlawrev-2814	667	27	'	'	PUNCT
inlawrev-2814	667	28	*	*	PUNCT
inlawrev-2814	667	29	was	be	AUX
inlawrev-2814	667	30	repealed	repeal	VERB
inlawrev-2814	667	31	by	by	ADP
inlawrev-2814	667	32	imphcation	imphcation	NOUN
inlawrev-2814	667	33	.	.	PUNCT
inlawrev-2814	667	34	.	.	PUNCT
inlawrev-2814	667	35	.	.	PUNCT
inlawrev-2814	668	1	[	[	X
inlawrev-2814	668	2	because	because	SCONJ
inlawrev-2814	668	3	]	]	X
inlawrev-2814	668	4	[	[	X
inlawrev-2814	668	5	i]t	i]t	NOUN
inlawrev-2814	668	6	is	be	AUX
inlawrev-2814	668	7	not	not	PART
inlawrev-2814	668	8	possible	possible	ADJ
inlawrev-2814	668	9	to	to	PART
inlawrev-2814	668	10	give	give	VERB
inlawrev-2814	668	11	effect	effect	NOUN
inlawrev-2814	668	12	to	to	ADP
inlawrev-2814	668	13	the	the	DET
inlawrev-2814	668	14	jurisdiction	jurisdiction	NOUN
inlawrev-2814	668	15	provisions	provision	NOUN
inlawrev-2814	668	16	of	of	ADP
inlawrev-2814	668	17	both	both	PRON
inlawrev-2814	668	18	.	.	PUNCT
inlawrev-2814	668	19	.	.	PUNCT
inlawrev-2814	668	20	.	.	PUNCT
inlawrev-2814	669	1	and	and	CCONJ
inlawrev-2814	669	2	still	still	ADV
inlawrev-2814	669	3	give	give	VERB
inlawrev-2814	669	4	effect	effect	NOUN
inlawrev-2814	669	5	to	to	ADP
inlawrev-2814	669	6	the	the	DET
inlawrev-2814	669	7	intent	intent	NOUN
inlawrev-2814	669	8	of	of	ADP
inlawrev-2814	669	9	the	the	DET
inlawrev-2814	669	10	legislature	legislature	NOUN
inlawrev-2814	669	11	in	in	ADP
inlawrev-2814	669	12	creating	create	VERB
inlawrev-2814	669	13	[	[	PUNCT
inlawrev-2814	669	14	the	the	DET
inlawrev-2814	669	15	tax	tax	NOUN
inlawrev-2814	669	16	court	court	NOUN
inlawrev-2814	669	17	]	]	PUNCT
inlawrev-2814	669	18	.	.	PUNCT
inlawrev-2814	670	1	"	"	PUNCT
inlawrev-2814	670	2	'	'	PUNCT
inlawrev-2814	670	3	^"^	^"^	ADV
inlawrev-2814	670	4	the	the	DET
inlawrev-2814	670	5	blood	blood	NOUN
inlawrev-2814	670	6	decision	decision	NOUN
inlawrev-2814	670	7	,	,	PUNCT
inlawrev-2814	670	8	which	which	PRON
inlawrev-2814	670	9	essentially	essentially	ADV
inlawrev-2814	670	10	restates	restate	VERB
inlawrev-2814	670	11	the	the	DET
inlawrev-2814	670	12	reasoning	reasoning	NOUN
inlawrev-2814	670	13	of	of	ADP
inlawrev-2814	670	14	the	the	DET
inlawrev-2814	670	15	tax	tax	NOUN
inlawrev-2814	670	16	court	court	NOUN
inlawrev-2814	670	17	in	in	ADP
inlawrev-2814	670	18	the	the	DET
inlawrev-2814	670	19	1987	1987	NUM
inlawrev-2814	670	20	herff	herff	PROPN
inlawrev-2814	670	21	jones	jones	PROPN
inlawrev-2814	670	22	decision	decision	NOUN
inlawrev-2814	670	23	,	,	PUNCT
inlawrev-2814	670	24	'	'	PUNCT
inlawrev-2814	670	25	^^	^^	PUNCT
inlawrev-2814	670	26	evinces	evince	NOUN
inlawrev-2814	670	27	once	once	ADV
inlawrev-2814	670	28	again	again	ADV
inlawrev-2814	670	29	the	the	DET
inlawrev-2814	670	30	tax	tax	NOUN
inlawrev-2814	670	31	court	court	NOUN
inlawrev-2814	670	32	's	's	PART
inlawrev-2814	670	33	determination	determination	NOUN
inlawrev-2814	670	34	that	that	SCONJ
inlawrev-2814	670	35	it	it	PRON
inlawrev-2814	670	36	—	—	PUNCT
inlawrev-2814	670	37	not	not	PART
inlawrev-2814	670	38	ninety	ninety	NUM
inlawrev-2814	670	39	-	-	PUNCT
inlawrev-2814	670	40	two	two	NUM
inlawrev-2814	670	41	different	different	ADJ
inlawrev-2814	670	42	county	county	NOUN
inlawrev-2814	670	43	courts	court	NOUN
inlawrev-2814	670	44	—	—	PUNCT
inlawrev-2814	670	45	should	should	AUX
inlawrev-2814	670	46	be	be	AUX
inlawrev-2814	670	47	the	the	DET
inlawrev-2814	670	48	tribunal	tribunal	NOUN
inlawrev-2814	670	49	of	of	ADP
inlawrev-2814	670	50	first	first	ADJ
inlawrev-2814	670	51	resort	resort	NOUN
inlawrev-2814	670	52	on	on	ADP
inlawrev-2814	670	53	all	all	DET
inlawrev-2814	670	54	indiana	indiana	PROPN
inlawrev-2814	670	55	tax	tax	NOUN
inlawrev-2814	670	56	matters	matter	NOUN
inlawrev-2814	670	57	.	.	PUNCT
inlawrev-2814	671	1	under	under	ADP
inlawrev-2814	671	2	the	the	DET
inlawrev-2814	671	3	inheritance	inheritance	NOUN
inlawrev-2814	671	4	tax	tax	NOUN
inlawrev-2814	671	5	laws	law	NOUN
inlawrev-2814	671	6	,	,	PUNCT
inlawrev-2814	671	7	an	an	DET
inlawrev-2814	671	8	inheritance	inheritance	NOUN
inlawrev-2814	671	9	tax	tax	NOUN
inlawrev-2814	671	10	is	be	AUX
inlawrev-2814	671	11	imposed	impose	VERB
inlawrev-2814	671	12	upon	upon	SCONJ
inlawrev-2814	671	13	certain	certain	ADJ
inlawrev-2814	671	14	property	property	NOUN
inlawrev-2814	671	15	interests	interest	NOUN
inlawrev-2814	671	16	transferred	transfer	VERB
inlawrev-2814	671	17	by	by	ADP
inlawrev-2814	671	18	the	the	DET
inlawrev-2814	671	19	decedent	decedent	NOUN
inlawrev-2814	671	20	at	at	ADP
inlawrev-2814	671	21	the	the	DET
inlawrev-2814	671	22	time	time	NOUN
inlawrev-2814	671	23	of	of	ADP
inlawrev-2814	671	24	the	the	DET
inlawrev-2814	671	25	decedent	decedent	NOUN
inlawrev-2814	671	26	's	's	PART
inlawrev-2814	671	27	death	death	NOUN
inlawrev-2814	671	28	.	.	PUNCT
inlawrev-2814	672	1	^^^	^^^	ADP
inlawrev-2814	672	2	the	the	DET
inlawrev-2814	672	3	statutory	statutory	ADJ
inlawrev-2814	672	4	procedures	procedure	NOUN
inlawrev-2814	672	5	and	and	CCONJ
inlawrev-2814	672	6	the	the	DET
inlawrev-2814	672	7	authority	authority	NOUN
inlawrev-2814	672	8	responsible	responsible	ADJ
inlawrev-2814	672	9	for	for	ADP
inlawrev-2814	672	10	determining	determine	VERB
inlawrev-2814	672	11	the	the	DET
inlawrev-2814	672	12	amount	amount	NOUN
inlawrev-2814	672	13	of	of	ADP
inlawrev-2814	672	14	inheritance	inheritance	NOUN
inlawrev-2814	672	15	tax	tax	NOUN
inlawrev-2814	672	16	liability	liability	NOUN
inlawrev-2814	672	17	vary	vary	VERB
inlawrev-2814	672	18	depending	depend	VERB
inlawrev-2814	672	19	on	on	ADP
inlawrev-2814	672	20	the	the	DET
inlawrev-2814	672	21	indiana	indiana	PROPN
inlawrev-2814	672	22	residence	residence	PROPN
inlawrev-2814	672	23	status	status	NOUN
inlawrev-2814	672	24	of	of	ADP
inlawrev-2814	672	25	the	the	DET
inlawrev-2814	672	26	decedent	decedent	NOUN
inlawrev-2814	672	27	.	.	PUNCT
inlawrev-2814	673	1	the	the	DET
inlawrev-2814	673	2	personal	personal	ADJ
inlawrev-2814	673	3	representative	representative	NOUN
inlawrev-2814	673	4	of	of	ADP
inlawrev-2814	673	5	the	the	DET
inlawrev-2814	673	6	resident	resident	NOUN
inlawrev-2814	673	7	decedent	decedent	NOUN
inlawrev-2814	673	8	,	,	PUNCT
inlawrev-2814	673	9	with	with	ADP
inlawrev-2814	673	10	certain	certain	ADJ
inlawrev-2814	673	11	exceptions	exception	NOUN
inlawrev-2814	673	12	,	,	PUNCT
inlawrev-2814	673	13	must	must	AUX
inlawrev-2814	673	14	file	file	VERB
inlawrev-2814	673	15	an	an	DET
inlawrev-2814	673	16	inheritance	inheritance	NOUN
inlawrev-2814	673	17	tax	tax	NOUN
inlawrev-2814	673	18	return	return	NOUN
inlawrev-2814	673	19	with	with	ADP
inlawrev-2814	673	20	the	the	DET
inlawrev-2814	673	21	probate	probate	NOUN
inlawrev-2814	673	22	court	court	NOUN
inlawrev-2814	673	23	.	.	PUNCT
inlawrev-2814	674	1	^^"^	^^"^	VERB
inlawrev-2814	674	2	the	the	DET
inlawrev-2814	674	3	personal	personal	ADJ
inlawrev-2814	674	4	representative	representative	NOUN
inlawrev-2814	674	5	of	of	ADP
inlawrev-2814	674	6	the	the	DET
inlawrev-2814	674	7	non	non	ADJ
inlawrev-2814	674	8	-	-	ADJ
inlawrev-2814	674	9	resident	resident	ADJ
inlawrev-2814	674	10	decedent	decedent	NOUN
inlawrev-2814	674	11	must	must	AUX
inlawrev-2814	674	12	file	file	VERB
inlawrev-2814	674	13	an	an	DET
inlawrev-2814	674	14	inheritance	inheritance	NOUN
inlawrev-2814	674	15	tax	tax	NOUN
inlawrev-2814	674	16	return	return	NOUN
inlawrev-2814	674	17	with	with	ADP
inlawrev-2814	674	18	the	the	DET
inlawrev-2814	674	19	department	department	NOUN
inlawrev-2814	674	20	.	.	PUNCT
inlawrev-2814	675	1	^^^	^^^	PUNCT
inlawrev-2814	675	2	the	the	DET
inlawrev-2814	675	3	determination	determination	NOUN
inlawrev-2814	675	4	of	of	ADP
inlawrev-2814	675	5	the	the	DET
inlawrev-2814	675	6	net	net	ADJ
inlawrev-2814	675	7	taxable	taxable	ADJ
inlawrev-2814	675	8	value	value	NOUN
inlawrev-2814	675	9	of	of	ADP
inlawrev-2814	675	10	the	the	DET
inlawrev-2814	675	11	property	property	NOUN
inlawrev-2814	675	12	interests	interest	NOUN
inlawrev-2814	675	13	transferred	transfer	VERB
inlawrev-2814	675	14	by	by	ADP
inlawrev-2814	675	15	a	a	DET
inlawrev-2814	675	16	resident	resident	NOUN
inlawrev-2814	675	17	or	or	CCONJ
inlawrev-2814	675	18	non	non	ADJ
inlawrev-2814	675	19	-	-	ADJ
inlawrev-2814	675	20	resident	resident	ADJ
inlawrev-2814	675	21	decedent	decedent	NOUN
inlawrev-2814	675	22	is	be	AUX
inlawrev-2814	675	23	made	make	VERB
inlawrev-2814	675	24	according	accord	VERB
inlawrev-2814	675	25	to	to	ADP
inlawrev-2814	675	26	a	a	DET
inlawrev-2814	675	27	statutory	statutory	ADJ
inlawrev-2814	675	28	procedure	procedure	NOUN
inlawrev-2814	675	29	.	.	PUNCT
inlawrev-2814	676	1	'	'	PUNCT
inlawrev-2814	676	2	^^	^^	PUNCT
inlawrev-2814	676	3	in	in	ADP
inlawrev-2814	676	4	the	the	DET
inlawrev-2814	676	5	case	case	NOUN
inlawrev-2814	676	6	of	of	ADP
inlawrev-2814	676	7	a	a	DET
inlawrev-2814	676	8	resident	resident	ADJ
inlawrev-2814	676	9	decedent	decedent	NOUN
inlawrev-2814	676	10	,	,	PUNCT
inlawrev-2814	676	11	the	the	DET
inlawrev-2814	676	12	county	county	NOUN
inlawrev-2814	676	13	inheritance	inheritance	NOUN
inlawrev-2814	676	14	tax	tax	NOUN
inlawrev-2814	676	15	appraiser	appraiser	NOUN
inlawrev-2814	676	16	submits	submit	VERB
inlawrev-2814	676	17	an	an	DET
inlawrev-2814	676	18	appraisal	appraisal	NOUN
inlawrev-2814	676	19	report	report	NOUN
inlawrev-2814	676	20	to	to	ADP
inlawrev-2814	676	21	the	the	DET
inlawrev-2814	676	22	probate	probate	NOUN
inlawrev-2814	676	23	court	court	NOUN
inlawrev-2814	676	24	,	,	PUNCT
inlawrev-2814	676	25	^^	^^	PUNCT
inlawrev-2814	676	26	and	and	CCONJ
inlawrev-2814	676	27	,	,	PUNCT
inlawrev-2814	676	28	after	after	ADP
inlawrev-2814	676	29	notice	notice	NOUN
inlawrev-2814	676	30	and	and	CCONJ
inlawrev-2814	676	31	hearing	hearing	NOUN
inlawrev-2814	676	32	,	,	PUNCT
inlawrev-2814	676	33	the	the	DET
inlawrev-2814	676	34	probate	probate	NOUN
inlawrev-2814	676	35	court	court	NOUN
inlawrev-2814	676	36	determines	determine	VERB
inlawrev-2814	676	37	the	the	DET
inlawrev-2814	676	38	fair	fair	ADJ
inlawrev-2814	676	39	market	market	NOUN
inlawrev-2814	676	40	value	value	NOUN
inlawrev-2814	676	41	of	of	ADP
inlawrev-2814	676	42	the	the	DET
inlawrev-2814	676	43	property	property	NOUN
inlawrev-2814	676	44	transferred	transfer	VERB
inlawrev-2814	676	45	and	and	CCONJ
inlawrev-2814	676	46	the	the	DET
inlawrev-2814	676	47	amount	amount	NOUN
inlawrev-2814	676	48	of	of	ADP
inlawrev-2814	676	49	inheritance	inheritance	NOUN
inlawrev-2814	676	50	tax	tax	NOUN
inlawrev-2814	676	51	due	due	ADJ
inlawrev-2814	676	52	and	and	CCONJ
inlawrev-2814	676	53	enters	enter	VERB
inlawrev-2814	676	54	an	an	DET
inlawrev-2814	676	55	order	order	NOUN
inlawrev-2814	676	56	stating	state	VERB
inlawrev-2814	676	57	the	the	DET
inlawrev-2814	676	58	amount	amount	NOUN
inlawrev-2814	676	59	of	of	ADP
inlawrev-2814	676	60	the	the	DET
inlawrev-2814	676	61	tax	tax	NOUN
inlawrev-2814	676	62	due.*^^	due.*^^	NOUN
inlawrev-2814	676	63	in	in	ADP
inlawrev-2814	676	64	the	the	DET
inlawrev-2814	676	65	case	case	NOUN
inlawrev-2814	676	66	of	of	ADP
inlawrev-2814	676	67	a	a	DET
inlawrev-2814	676	68	non	non	ADJ
inlawrev-2814	676	69	-	-	ADJ
inlawrev-2814	676	70	resident	resident	ADJ
inlawrev-2814	676	71	decedent	decedent	NOUN
inlawrev-2814	676	72	,	,	PUNCT
inlawrev-2814	676	73	the	the	DET
inlawrev-2814	676	74	department	department	NOUN
inlawrev-2814	676	75	determines	determine	VERB
inlawrev-2814	676	76	153	153	NUM
inlawrev-2814	676	77	.	.	PUNCT
inlawrev-2814	676	78	524	524	NUM
inlawrev-2814	676	79	n.e.2d	n.e.2d	NOUN
inlawrev-2814	676	80	at	at	ADP
inlawrev-2814	676	81	824	824	NUM
inlawrev-2814	676	82	.	.	PUNCT
inlawrev-2814	677	1	the	the	DET
inlawrev-2814	677	2	statute	statute	NOUN
inlawrev-2814	677	3	cited	cite	VERB
inlawrev-2814	677	4	by	by	ADP
inlawrev-2814	677	5	the	the	DET
inlawrev-2814	677	6	department	department	NOUN
inlawrev-2814	677	7	states	state	NOUN
inlawrev-2814	677	8	,	,	PUNCT
inlawrev-2814	677	9	in	in	ADP
inlawrev-2814	677	10	relevant	relevant	ADJ
inlawrev-2814	677	11	part	part	NOUN
inlawrev-2814	677	12	:	:	PUNCT
inlawrev-2814	677	13	(	(	PUNCT
inlawrev-2814	677	14	a	a	X
inlawrev-2814	677	15	)	)	PUNCT
inlawrev-2814	677	16	the	the	DET
inlawrev-2814	677	17	tax	tax	NOUN
inlawrev-2814	677	18	court	court	NOUN
inlawrev-2814	677	19	.	.	PUNCT
inlawrev-2814	677	20	.	.	PUNCT
inlawrev-2814	678	1	.	.	PUNCT
inlawrev-2814	679	1	has	have	VERB
inlawrev-2814	679	2	exclusive	exclusive	ADJ
inlawrev-2814	679	3	jurisdiction	jurisdiction	NOUN
inlawrev-2814	679	4	over	over	ADP
inlawrev-2814	679	5	any	any	DET
inlawrev-2814	679	6	case	case	NOUN
inlawrev-2814	679	7	that	that	PRON
inlawrev-2814	679	8	arises	arise	VERB
inlawrev-2814	679	9	under	under	ADP
inlawrev-2814	679	10	the	the	DET
inlawrev-2814	679	11	tax	tax	NOUN
inlawrev-2814	679	12	laws	law	NOUN
inlawrev-2814	679	13	of	of	ADP
inlawrev-2814	679	14	this	this	DET
inlawrev-2814	679	15	state	state	NOUN
inlawrev-2814	679	16	and	and	CCONJ
inlawrev-2814	679	17	that	that	PRON
inlawrev-2814	679	18	is	be	AUX
inlawrev-2814	679	19	an	an	DET
inlawrev-2814	679	20	initial	initial	ADJ
inlawrev-2814	679	21	appeal	appeal	NOUN
inlawrev-2814	679	22	of	of	ADP
inlawrev-2814	679	23	a	a	DET
inlawrev-2814	679	24	final	final	ADJ
inlawrev-2814	679	25	determination	determination	NOUN
inlawrev-2814	679	26	made	make	VERB
inlawrev-2814	679	27	by	by	ADP
inlawrev-2814	679	28	:	:	PUNCT
inlawrev-2814	679	29	(	(	PUNCT
inlawrev-2814	679	30	1	1	X
inlawrev-2814	679	31	)	)	PUNCT
inlawrev-2814	679	32	the	the	DET
inlawrev-2814	679	33	department	department	NOUN
inlawrev-2814	679	34	of	of	ADP
inlawrev-2814	679	35	state	state	PROPN
inlawrev-2814	679	36	revenue	revenue	NOUN
inlawrev-2814	679	37	;	;	PUNCT
inlawrev-2814	679	38	or	or	CCONJ
inlawrev-2814	679	39	(	(	PUNCT
inlawrev-2814	679	40	2	2	X
inlawrev-2814	679	41	)	)	PUNCT
inlawrev-2814	679	42	the	the	DET
inlawrev-2814	679	43	state	state	NOUN
inlawrev-2814	679	44	board	board	NOUN
inlawrev-2814	679	45	of	of	ADP
inlawrev-2814	679	46	tax	tax	NOUN
inlawrev-2814	679	47	commissioners	commissioner	NOUN
inlawrev-2814	679	48	.	.	PUNCT
inlawrev-2814	680	1	ind	ind	PROPN
inlawrev-2814	680	2	.	.	PUNCT
inlawrev-2814	681	1	code	code	PROPN
inlawrev-2814	681	2	§	§	PROPN
inlawrev-2814	681	3	33	33	NUM
inlawrev-2814	681	4	-	-	SYM
inlawrev-2814	681	5	3	3	NUM
inlawrev-2814	681	6	-	-	PUNCT
inlawrev-2814	681	7	5	5	NUM
inlawrev-2814	681	8	-	-	PUNCT
inlawrev-2814	681	9	2(a	2(a	NUM
inlawrev-2814	681	10	)	)	PUNCT
inlawrev-2814	681	11	(	(	PUNCT
inlawrev-2814	681	12	1988	1988	NUM
inlawrev-2814	681	13	)	)	PUNCT
inlawrev-2814	681	14	.	.	PUNCT
inlawrev-2814	682	1	154	154	NUM
inlawrev-2814	682	2	.	.	X
inlawrev-2814	683	1	524	524	NUM
inlawrev-2814	683	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	683	3	at	at	ADP
inlawrev-2814	683	4	825	825	NUM
inlawrev-2814	683	5	.	.	PROPN
inlawrev-2814	684	1	155	155	NUM
inlawrev-2814	684	2	.	.	PUNCT
inlawrev-2814	685	1	herff	herff	PROPN
inlawrev-2814	685	2	jones	jones	PROPN
inlawrev-2814	685	3	,	,	PUNCT
inlawrev-2814	685	4	inc	inc	PROPN
inlawrev-2814	685	5	.	.	PROPN
inlawrev-2814	686	1	v.	v.	ADP
inlawrev-2814	686	2	state	state	PROPN
inlawrev-2814	686	3	bd	bd	PROPN
inlawrev-2814	686	4	.	.	PROPN
inlawrev-2814	686	5	of	of	ADP
inlawrev-2814	686	6	tax	tax	NOUN
inlawrev-2814	686	7	comm'rs	comm'rs	NOUN
inlawrev-2814	686	8	,	,	PUNCT
inlawrev-2814	686	9	512	512	NUM
inlawrev-2814	686	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	686	11	485	485	NUM
inlawrev-2814	686	12	(	(	PUNCT
inlawrev-2814	686	13	ind	ind	NOUN
inlawrev-2814	686	14	.	.	PUNCT
inlawrev-2814	687	1	t.c	t.c	PROPN
inlawrev-2814	687	2	.	.	PROPN
inlawrev-2814	687	3	1987	1987	NUM
inlawrev-2814	687	4	)	)	PUNCT
inlawrev-2814	687	5	.	.	PUNCT
inlawrev-2814	688	1	156	156	NUM
inlawrev-2814	688	2	.	.	PUNCT
inlawrev-2814	689	1	ind	ind	PROPN
inlawrev-2814	689	2	.	.	PUNCT
inlawrev-2814	690	1	code	code	PROPN
inlawrev-2814	690	2	§	§	PROPN
inlawrev-2814	690	3	§	§	PROPN
inlawrev-2814	690	4	6	6	NUM
inlawrev-2814	690	5	-	-	SYM
inlawrev-2814	690	6	4.1	4.1	NUM
inlawrev-2814	690	7	-	-	PUNCT
inlawrev-2814	690	8	2	2	NUM
inlawrev-2814	690	9	-	-	SYM
inlawrev-2814	690	10	1	1	NUM
inlawrev-2814	690	11	to	to	PART
inlawrev-2814	690	12	-4	-4	INTJ
inlawrev-2814	690	13	(	(	PUNCT
inlawrev-2814	690	14	1988	1988	NUM
inlawrev-2814	690	15	)	)	PUNCT
inlawrev-2814	690	16	157	157	NUM
inlawrev-2814	690	17	.	.	PUNCT
inlawrev-2814	691	1	i	i	PRON
inlawrev-2814	691	2	d.	d.	PROPN
inlawrev-2814	691	3	§	§	PROPN
inlawrev-2814	691	4	6	6	NUM
inlawrev-2814	691	5	-	-	SYM
inlawrev-2814	691	6	4.1	4.1	NUM
inlawrev-2814	691	7	-	-	PUNCT
inlawrev-2814	691	8	4	4	NUM
inlawrev-2814	691	9	-	-	SYM
inlawrev-2814	691	10	1	1	NUM
inlawrev-2814	691	11	.	.	NOUN
inlawrev-2814	691	12	158	158	NUM
inlawrev-2814	691	13	.	.	PUNCT
inlawrev-2814	692	1	i	i	PRON
inlawrev-2814	692	2	d.	d.	PROPN
inlawrev-2814	692	3	§	§	PROPN
inlawrev-2814	692	4	6	6	NUM
inlawrev-2814	692	5	-	-	SYM
inlawrev-2814	692	6	4.1	4.1	NUM
inlawrev-2814	692	7	-	-	PUNCT
inlawrev-2814	692	8	4	4	NUM
inlawrev-2814	692	9	-	-	SYM
inlawrev-2814	692	10	7	7	NUM
inlawrev-2814	692	11	.	.	NOUN
inlawrev-2814	692	12	159	159	NUM
inlawrev-2814	692	13	.	.	PUNCT
inlawrev-2814	693	1	i	i	PRON
inlawrev-2814	693	2	d.	d.	PROPN
inlawrev-2814	693	3	§	§	PROPN
inlawrev-2814	693	4	6	6	NUM
inlawrev-2814	693	5	-	-	SYM
inlawrev-2814	693	6	4.1	4.1	NUM
inlawrev-2814	693	7	-	-	PUNCT
inlawrev-2814	693	8	5	5	NUM
inlawrev-2814	693	9	-	-	SYM
inlawrev-2814	693	10	1	1	NUM
inlawrev-2814	693	11	.	.	NOUN
inlawrev-2814	693	12	160	160	NUM
inlawrev-2814	693	13	.	.	PUNCT
inlawrev-2814	694	1	i	i	PRON
inlawrev-2814	694	2	d.	d.	PROPN
inlawrev-2814	694	3	§	§	PROPN
inlawrev-2814	694	4	6	6	NUM
inlawrev-2814	694	5	-	-	SYM
inlawrev-2814	694	6	4.1	4.1	NUM
inlawrev-2814	694	7	-	-	PUNCT
inlawrev-2814	694	8	5	5	NUM
inlawrev-2814	694	9	-	-	SYM
inlawrev-2814	694	10	6	6	NUM
inlawrev-2814	694	11	.	.	NOUN
inlawrev-2814	694	12	161	161	NUM
inlawrev-2814	694	13	.	.	PUNCT
inlawrev-2814	695	1	i	i	PRON
inlawrev-2814	695	2	d.	d.	PROPN
inlawrev-2814	695	3	§	§	PROPN
inlawrev-2814	695	4	6	6	NUM
inlawrev-2814	695	5	-	-	SYM
inlawrev-2814	695	6	4.1	4.1	NUM
inlawrev-2814	695	7	-	-	PUNCT
inlawrev-2814	695	8	5	5	NUM
inlawrev-2814	695	9	-	-	SYM
inlawrev-2814	695	10	10	10	NUM
inlawrev-2814	695	11	.	.	PUNCT
inlawrev-2814	695	12	1988	1988	NUM
inlawrev-2814	695	13	]	]	PUNCT
inlawrev-2814	695	14	taxation	taxation	NOUN
inlawrev-2814	695	15	445	445	NUM
inlawrev-2814	695	16	the	the	DET
inlawrev-2814	695	17	fair	fair	ADJ
inlawrev-2814	695	18	market	market	NOUN
inlawrev-2814	695	19	value	value	NOUN
inlawrev-2814	695	20	of	of	ADP
inlawrev-2814	695	21	the	the	DET
inlawrev-2814	695	22	property	property	NOUN
inlawrev-2814	695	23	transferred	transfer	VERB
inlawrev-2814	695	24	and	and	CCONJ
inlawrev-2814	695	25	the	the	DET
inlawrev-2814	695	26	amount	amount	NOUN
inlawrev-2814	695	27	of	of	ADP
inlawrev-2814	695	28	inheritance	inheritance	NOUN
inlawrev-2814	695	29	tax	tax	NOUN
inlawrev-2814	695	30	due	due	ADJ
inlawrev-2814	695	31	and	and	CCONJ
inlawrev-2814	695	32	enters	enter	VERB
inlawrev-2814	695	33	an	an	DET
inlawrev-2814	695	34	order	order	NOUN
inlawrev-2814	695	35	stating	state	VERB
inlawrev-2814	695	36	the	the	DET
inlawrev-2814	695	37	amount	amount	NOUN
inlawrev-2814	695	38	of	of	ADP
inlawrev-2814	695	39	tax	tax	NOUN
inlawrev-2814	695	40	due.*^^	due.*^^	NOUN
inlawrev-2814	695	41	a	a	DET
inlawrev-2814	695	42	person	person	NOUN
inlawrev-2814	695	43	who	who	PRON
inlawrev-2814	695	44	is	be	AUX
inlawrev-2814	695	45	dissatisfied	dissatisfied	ADJ
inlawrev-2814	695	46	with	with	ADP
inlawrev-2814	695	47	an	an	DET
inlawrev-2814	695	48	inheritance	inheritance	NOUN
inlawrev-2814	695	49	tax	tax	NOUN
inlawrev-2814	695	50	determination	determination	NOUN
inlawrev-2814	695	51	made	make	VERB
inlawrev-2814	695	52	by	by	ADP
inlawrev-2814	695	53	a	a	DET
inlawrev-2814	695	54	probate	probate	NOUN
inlawrev-2814	695	55	court	court	NOUN
inlawrev-2814	695	56	with	with	ADP
inlawrev-2814	695	57	respect	respect	NOUN
inlawrev-2814	695	58	to	to	ADP
inlawrev-2814	695	59	a	a	DET
inlawrev-2814	695	60	resident	resident	ADJ
inlawrev-2814	695	61	decedent	decedent	NOUN
inlawrev-2814	695	62	's	's	PART
inlawrev-2814	695	63	estate	estate	NOUN
inlawrev-2814	695	64	may	may	AUX
inlawrev-2814	695	65	obtain	obtain	VERB
inlawrev-2814	695	66	a	a	DET
inlawrev-2814	695	67	rehearing	rehearing	NOUN
inlawrev-2814	695	68	,	,	PUNCT
inlawrev-2814	695	69	a	a	DET
inlawrev-2814	695	70	reappraisal	reappraisal	NOUN
inlawrev-2814	695	71	and	and	CCONJ
inlawrev-2814	695	72	a	a	DET
inlawrev-2814	695	73	redetermination	redetermination	NOUN
inlawrev-2814	695	74	of	of	ADP
inlawrev-2814	695	75	inheritance	inheritance	NOUN
inlawrev-2814	695	76	tax	tax	NOUN
inlawrev-2814	695	77	by	by	ADP
inlawrev-2814	695	78	petitioning	petition	VERB
inlawrev-2814	695	79	the	the	DET
inlawrev-2814	695	80	probate	probate	NOUN
inlawrev-2814	695	81	court	court	NOUN
inlawrev-2814	695	82	.	.	PUNCT
inlawrev-2814	696	1	^^^	^^^	PUNCT
inlawrev-2814	696	2	a	a	DET
inlawrev-2814	696	3	person	person	NOUN
inlawrev-2814	696	4	who	who	PRON
inlawrev-2814	696	5	is	be	AUX
inlawrev-2814	696	6	dissatisfied	dissatisfied	ADJ
inlawrev-2814	696	7	with	with	ADP
inlawrev-2814	696	8	an	an	DET
inlawrev-2814	696	9	inheritance	inheritance	NOUN
inlawrev-2814	696	10	tax	tax	NOUN
inlawrev-2814	696	11	determination	determination	NOUN
inlawrev-2814	696	12	or	or	CCONJ
inlawrev-2814	696	13	an	an	DET
inlawrev-2814	696	14	appraisal	appraisal	NOUN
inlawrev-2814	696	15	made	make	VERB
inlawrev-2814	696	16	by	by	ADP
inlawrev-2814	696	17	the	the	DET
inlawrev-2814	696	18	department	department	NOUN
inlawrev-2814	696	19	with	with	ADP
inlawrev-2814	696	20	respect	respect	NOUN
inlawrev-2814	696	21	to	to	ADP
inlawrev-2814	696	22	a	a	DET
inlawrev-2814	696	23	property	property	NOUN
inlawrev-2814	696	24	interest	interest	NOUN
inlawrev-2814	696	25	transferred	transfer	VERB
inlawrev-2814	696	26	by	by	ADP
inlawrev-2814	696	27	a	a	DET
inlawrev-2814	696	28	non	non	ADJ
inlawrev-2814	696	29	-	-	ADJ
inlawrev-2814	696	30	resident	resident	ADJ
inlawrev-2814	696	31	decedent	decedent	NOUN
inlawrev-2814	696	32	may	may	AUX
inlawrev-2814	696	33	also	also	ADV
inlawrev-2814	696	34	appeal	appeal	VERB
inlawrev-2814	696	35	to	to	ADP
inlawrev-2814	696	36	the	the	DET
inlawrev-2814	696	37	probate	probate	NOUN
inlawrev-2814	696	38	court	court	NOUN
inlawrev-2814	696	39	.	.	PUNCT
inlawrev-2814	697	1	the	the	DET
inlawrev-2814	697	2	inheritance	inheritance	NOUN
inlawrev-2814	697	3	tax	tax	NOUN
inlawrev-2814	697	4	laws	law	NOUN
inlawrev-2814	697	5	specifically	specifically	ADV
inlawrev-2814	697	6	provide	provide	VERB
inlawrev-2814	697	7	that	that	SCONJ
inlawrev-2814	697	8	when	when	SCONJ
inlawrev-2814	697	9	such	such	DET
inlawrev-2814	697	10	an	an	DET
inlawrev-2814	697	11	appeal	appeal	NOUN
inlawrev-2814	697	12	is	be	AUX
inlawrev-2814	697	13	initiated	initiate	VERB
inlawrev-2814	697	14	,	,	PUNCT
inlawrev-2814	697	15	with	with	ADP
inlawrev-2814	697	16	respect	respect	NOUN
inlawrev-2814	697	17	to	to	ADP
inlawrev-2814	697	18	a	a	DET
inlawrev-2814	697	19	nonresident	nonresident	ADJ
inlawrev-2814	697	20	decedent	decedent	NOUN
inlawrev-2814	697	21	,	,	PUNCT
inlawrev-2814	697	22	"	"	PUNCT
inlawrev-2814	697	23	[	[	X
inlawrev-2814	697	24	t]he	t]he	ADV
inlawrev-2814	697	25	[	[	X
inlawrev-2814	697	26	probate	probate	NOUN
inlawrev-2814	697	27	]	]	X
inlawrev-2814	697	28	court	court	NOUN
inlawrev-2814	697	29	may	may	AUX
inlawrev-2814	697	30	decide	decide	VERB
inlawrev-2814	697	31	all	all	DET
inlawrev-2814	697	32	questions	question	NOUN
inlawrev-2814	697	33	concerning	concern	VERB
inlawrev-2814	697	34	the	the	DET
inlawrev-2814	697	35	fair	fair	ADJ
inlawrev-2814	697	36	market	market	NOUN
inlawrev-2814	697	37	value	value	NOUN
inlawrev-2814	697	38	of	of	ADP
inlawrev-2814	697	39	property	property	NOUN
inlawrev-2814	697	40	interests	interest	NOUN
inlawrev-2814	697	41	transferred	transfer	VERB
inlawrev-2814	697	42	by	by	ADP
inlawrev-2814	697	43	the	the	DET
inlawrev-2814	697	44	decedent	decedent	NOUN
inlawrev-2814	697	45	or	or	CCONJ
inlawrev-2814	697	46	concerning	concern	VERB
inlawrev-2814	697	47	the	the	DET
inlawrev-2814	697	48	inheritance	inheritance	NOUN
inlawrev-2814	697	49	tax	tax	NOUN
inlawrev-2814	697	50	due	due	ADJ
inlawrev-2814	697	51	as	as	ADP
inlawrev-2814	697	52	a	a	DET
inlawrev-2814	697	53	result	result	NOUN
inlawrev-2814	697	54	of	of	ADP
inlawrev-2814	697	55	the	the	DET
inlawrev-2814	697	56	decedent	decedent	NOUN
inlawrev-2814	697	57	's	's	PART
inlawrev-2814	697	58	death	death	NOUN
inlawrev-2814	697	59	.	.	PUNCT
inlawrev-2814	698	1	'"^	'"^	NUM
inlawrev-2814	699	1	blood	blood	NOUN
inlawrev-2814	699	2	's	's	PART
inlawrev-2814	699	3	decedent	decedent	NOUN
inlawrev-2814	699	4	was	be	AUX
inlawrev-2814	699	5	a	a	DET
inlawrev-2814	699	6	non	non	ADJ
inlawrev-2814	699	7	-	-	NOUN
inlawrev-2814	699	8	resident	resident	ADJ
inlawrev-2814	699	9	,	,	PUNCT
inlawrev-2814	699	10	thus	thus	ADV
inlawrev-2814	699	11	the	the	DET
inlawrev-2814	699	12	authority	authority	NOUN
inlawrev-2814	699	13	to	to	PART
inlawrev-2814	699	14	enter	enter	VERB
inlawrev-2814	699	15	the	the	DET
inlawrev-2814	699	16	initial	initial	ADJ
inlawrev-2814	699	17	order	order	NOUN
inlawrev-2814	699	18	stating	state	VERB
inlawrev-2814	699	19	the	the	DET
inlawrev-2814	699	20	fair	fair	ADJ
inlawrev-2814	699	21	market	market	NOUN
inlawrev-2814	699	22	value	value	NOUN
inlawrev-2814	699	23	of	of	ADP
inlawrev-2814	699	24	the	the	DET
inlawrev-2814	699	25	property	property	NOUN
inlawrev-2814	699	26	and	and	CCONJ
inlawrev-2814	699	27	the	the	DET
inlawrev-2814	699	28	inheritance	inheritance	NOUN
inlawrev-2814	699	29	tax	tax	NOUN
inlawrev-2814	699	30	due	due	ADJ
inlawrev-2814	699	31	was	be	AUX
inlawrev-2814	699	32	vested	vest	VERB
inlawrev-2814	699	33	in	in	ADP
inlawrev-2814	699	34	the	the	DET
inlawrev-2814	699	35	department	department	NOUN
inlawrev-2814	699	36	j^^	j^^	PROPN
inlawrev-2814	699	37	blood	blood	NOUN
inlawrev-2814	699	38	was	be	AUX
inlawrev-2814	699	39	dissatisfied	dissatisfied	ADJ
inlawrev-2814	699	40	with	with	ADP
inlawrev-2814	699	41	the	the	DET
inlawrev-2814	699	42	appraisal	appraisal	NOUN
inlawrev-2814	699	43	and	and	CCONJ
inlawrev-2814	699	44	the	the	DET
inlawrev-2814	699	45	inheritance	inheritance	NOUN
inlawrev-2814	699	46	tax	tax	NOUN
inlawrev-2814	699	47	determination	determination	NOUN
inlawrev-2814	699	48	made	make	VERB
inlawrev-2814	699	49	by	by	ADP
inlawrev-2814	699	50	the	the	DET
inlawrev-2814	699	51	department	department	NOUN
inlawrev-2814	699	52	,	,	PUNCT
inlawrev-2814	699	53	so	so	ADV
inlawrev-2814	699	54	he	he	PRON
inlawrev-2814	699	55	appealed	appeal	VERB
inlawrev-2814	699	56	the	the	DET
inlawrev-2814	699	57	determination	determination	NOUN
inlawrev-2814	699	58	to	to	ADP
inlawrev-2814	699	59	the	the	DET
inlawrev-2814	699	60	gibson	gibson	PROPN
inlawrev-2814	699	61	circuit	circuit	PROPN
inlawrev-2814	699	62	court	court	PROPN
inlawrev-2814	699	63	,	,	PUNCT
inlawrev-2814	699	64	the	the	DET
inlawrev-2814	699	65	probate	probate	NOUN
inlawrev-2814	699	66	court	court	NOUN
inlawrev-2814	699	67	in	in	ADP
inlawrev-2814	699	68	that	that	DET
inlawrev-2814	699	69	county	county	NOUN
inlawrev-2814	699	70	.	.	PUNCT
inlawrev-2814	700	1	the	the	DET
inlawrev-2814	700	2	department	department	NOUN
inlawrev-2814	700	3	promptly	promptly	ADV
inlawrev-2814	700	4	filed	file	VERB
inlawrev-2814	700	5	a	a	DET
inlawrev-2814	700	6	motion	motion	NOUN
inlawrev-2814	700	7	to	to	PART
inlawrev-2814	700	8	dismiss	dismiss	VERB
inlawrev-2814	700	9	in	in	ADP
inlawrev-2814	700	10	the	the	DET
inlawrev-2814	700	11	gibson	gibson	PROPN
inlawrev-2814	700	12	circuit	circuit	PROPN
inlawrev-2814	700	13	court	court	PROPN
inlawrev-2814	700	14	and	and	CCONJ
inlawrev-2814	700	15	a	a	DET
inlawrev-2814	700	16	pleading	pleading	NOUN
inlawrev-2814	700	17	in	in	ADP
inlawrev-2814	700	18	the	the	DET
inlawrev-2814	700	19	tax	tax	NOUN
inlawrev-2814	700	20	court	court	NOUN
inlawrev-2814	700	21	entitled	entitle	VERB
inlawrev-2814	700	22	"	"	PUNCT
inlawrev-2814	700	23	motion	motion	NOUN
inlawrev-2814	700	24	for	for	ADP
inlawrev-2814	700	25	the	the	DET
inlawrev-2814	700	26	court	court	NOUN
inlawrev-2814	700	27	to	to	PART
inlawrev-2814	700	28	exert	exert	VERB
inlawrev-2814	700	29	its	its	PRON
inlawrev-2814	700	30	exclusive	exclusive	ADJ
inlawrev-2814	700	31	jurisdiction	jurisdiction	NOUN
inlawrev-2814	700	32	in	in	ADP
inlawrev-2814	700	33	this	this	DET
inlawrev-2814	700	34	cause	cause	NOUN
inlawrev-2814	700	35	.	.	PUNCT
inlawrev-2814	700	36	"	"	PUNCT
inlawrev-2814	701	1	'	'	PUNCT
inlawrev-2814	701	2	^^	^^	CCONJ
inlawrev-2814	701	3	the	the	DET
inlawrev-2814	701	4	basis	basis	NOUN
inlawrev-2814	701	5	of	of	ADP
inlawrev-2814	701	6	the	the	DET
inlawrev-2814	701	7	department	department	NOUN
inlawrev-2814	701	8	's	's	PART
inlawrev-2814	701	9	motion	motion	NOUN
inlawrev-2814	701	10	was	be	AUX
inlawrev-2814	701	11	indiana	indiana	PROPN
inlawrev-2814	701	12	code	code	PROPN
inlawrev-2814	701	13	section	section	PROPN
inlawrev-2814	701	14	33	33	NUM
inlawrev-2814	701	15	-	-	SYM
inlawrev-2814	701	16	3	3	NUM
inlawrev-2814	701	17	-	-	SYM
inlawrev-2814	701	18	5	5	NUM
inlawrev-2814	701	19	-	-	SYM
inlawrev-2814	701	20	2	2	NUM
inlawrev-2814	701	21	,	,	PUNCT
inlawrev-2814	701	22	which	which	PRON
inlawrev-2814	701	23	states	state	VERB
inlawrev-2814	701	24	as	as	SCONJ
inlawrev-2814	701	25	follows	follow	VERB
inlawrev-2814	701	26	:	:	PUNCT
inlawrev-2814	701	27	"	"	PUNCT
inlawrev-2814	701	28	the	the	DET
inlawrev-2814	701	29	tax	tax	NOUN
inlawrev-2814	701	30	court	court	NOUN
inlawrev-2814	701	31	has	have	VERB
inlawrev-2814	701	32	exclusive	exclusive	ADJ
inlawrev-2814	701	33	jurisdiction	jurisdiction	NOUN
inlawrev-2814	701	34	over	over	ADP
inlawrev-2814	701	35	any	any	DET
inlawrev-2814	701	36	case	case	NOUN
inlawrev-2814	701	37	that	that	PRON
inlawrev-2814	701	38	arises	arise	VERB
inlawrev-2814	701	39	under	under	ADP
inlawrev-2814	701	40	the	the	DET
inlawrev-2814	701	41	tax	tax	NOUN
inlawrev-2814	701	42	laws	law	NOUN
inlawrev-2814	701	43	of	of	ADP
inlawrev-2814	701	44	this	this	DET
inlawrev-2814	701	45	state	state	NOUN
inlawrev-2814	701	46	and	and	CCONJ
inlawrev-2814	701	47	that	that	PRON
inlawrev-2814	701	48	is	be	AUX
inlawrev-2814	701	49	an	an	DET
inlawrev-2814	701	50	initial	initial	ADJ
inlawrev-2814	701	51	appeal	appeal	NOUN
inlawrev-2814	701	52	of	of	ADP
inlawrev-2814	701	53	a	a	DET
inlawrev-2814	701	54	final	final	ADJ
inlawrev-2814	701	55	determination	determination	NOUN
inlawrev-2814	701	56	made	make	VERB
inlawrev-2814	701	57	by	by	ADP
inlawrev-2814	701	58	:	:	PUNCT
inlawrev-2814	701	59	(	(	PUNCT
inlawrev-2814	701	60	1	1	X
inlawrev-2814	701	61	)	)	PUNCT
inlawrev-2814	701	62	the	the	DET
inlawrev-2814	701	63	department	department	NOUN
inlawrev-2814	701	64	of	of	ADP
inlawrev-2814	701	65	state	state	PROPN
inlawrev-2814	701	66	revenue	revenue	NOUN
inlawrev-2814	701	67	.	.	PUNCT
inlawrev-2814	702	1	"	"	PUNCT
inlawrev-2814	702	2	'	'	PUNCT
inlawrev-2814	702	3	^^	^^	ADP
inlawrev-2814	702	4	blood	blood	NOUN
inlawrev-2814	702	5	filed	file	VERB
inlawrev-2814	702	6	a	a	DET
inlawrev-2814	702	7	motion	motion	NOUN
inlawrev-2814	702	8	to	to	PART
inlawrev-2814	702	9	strike	strike	VERB
inlawrev-2814	702	10	the	the	DET
inlawrev-2814	702	11	department	department	NOUN
inlawrev-2814	702	12	's	's	PART
inlawrev-2814	702	13	motion	motion	NOUN
inlawrev-2814	702	14	to	to	PART
inlawrev-2814	702	15	dismiss	dismiss	VERB
inlawrev-2814	702	16	on	on	ADP
inlawrev-2814	702	17	the	the	DET
inlawrev-2814	702	18	grounds	ground	NOUN
inlawrev-2814	702	19	that	that	SCONJ
inlawrev-2814	702	20	the	the	DET
inlawrev-2814	702	21	department	department	NOUN
inlawrev-2814	702	22	's	's	PART
inlawrev-2814	702	23	motion	motion	NOUN
inlawrev-2814	702	24	was	be	AUX
inlawrev-2814	702	25	insufficient	insufficient	ADJ
inlawrev-2814	702	26	as	as	ADP
inlawrev-2814	702	27	a	a	DET
inlawrev-2814	702	28	matter	matter	NOUN
inlawrev-2814	702	29	of	of	ADP
inlawrev-2814	702	30	law	law	NOUN
inlawrev-2814	702	31	.	.	PUNCT
inlawrev-2814	703	1	concurrently	concurrently	ADV
inlawrev-2814	703	2	,	,	PUNCT
inlawrev-2814	703	3	blood	blood	NOUN
inlawrev-2814	703	4	filed	file	VERB
inlawrev-2814	703	5	a	a	DET
inlawrev-2814	703	6	motion	motion	NOUN
inlawrev-2814	703	7	to	to	PART
inlawrev-2814	703	8	strike	strike	VERB
inlawrev-2814	703	9	the	the	DET
inlawrev-2814	703	10	department	department	NOUN
inlawrev-2814	703	11	's	's	PART
inlawrev-2814	703	12	motion	motion	NOUN
inlawrev-2814	703	13	in	in	ADP
inlawrev-2814	703	14	the	the	DET
inlawrev-2814	703	15	tax	tax	NOUN
inlawrev-2814	703	16	court	court	NOUN
inlawrev-2814	703	17	on	on	ADP
inlawrev-2814	703	18	the	the	DET
inlawrev-2814	703	19	grounds	ground	NOUN
inlawrev-2814	703	20	that	that	SCONJ
inlawrev-2814	703	21	the	the	DET
inlawrev-2814	703	22	motion	motion	NOUN
inlawrev-2814	703	23	was	be	AUX
inlawrev-2814	703	24	"	"	PUNCT
inlawrev-2814	703	25	impertinent	impertinent	ADJ
inlawrev-2814	703	26	and	and	CCONJ
inlawrev-2814	703	27	immaterial	immaterial	ADJ
inlawrev-2814	703	28	.	.	PUNCT
inlawrev-2814	704	1	"	"	PUNCT
inlawrev-2814	704	2	'	'	NUM
inlawrev-2814	704	3	^^	^^	PUNCT
inlawrev-2814	704	4	in	in	ADP
inlawrev-2814	704	5	its	its	PRON
inlawrev-2814	704	6	resolution	resolution	NOUN
inlawrev-2814	704	7	of	of	ADP
inlawrev-2814	704	8	this	this	DET
inlawrev-2814	704	9	controversy	controversy	NOUN
inlawrev-2814	704	10	,	,	PUNCT
inlawrev-2814	704	11	the	the	DET
inlawrev-2814	704	12	tax	tax	NOUN
inlawrev-2814	704	13	court	court	NOUN
inlawrev-2814	704	14	first	first	ADV
inlawrev-2814	704	15	recited	recite	VERB
inlawrev-2814	704	16	a	a	DET
inlawrev-2814	704	17	principle	principle	NOUN
inlawrev-2814	704	18	that	that	SCONJ
inlawrev-2814	704	19	it	it	PRON
inlawrev-2814	704	20	had	have	AUX
inlawrev-2814	704	21	previously	previously	ADV
inlawrev-2814	704	22	announced	announce	VERB
inlawrev-2814	704	23	in	in	ADP
inlawrev-2814	704	24	the	the	DET
inlawrev-2814	704	25	herff	herff	PROPN
inlawrev-2814	704	26	jones	jones	PROPN
inlawrev-2814	704	27	case	case	PROPN
inlawrev-2814	704	28	,	,	PUNCT
inlawrev-2814	704	29	namely	namely	ADV
inlawrev-2814	704	30	,	,	PUNCT
inlawrev-2814	704	31	that	that	SCONJ
inlawrev-2814	704	32	"	"	PUNCT
inlawrev-2814	704	33	one	one	NUM
inlawrev-2814	704	34	of	of	ADP
inlawrev-2814	704	35	the	the	DET
inlawrev-2814	704	36	reasons	reason	NOUN
inlawrev-2814	704	37	for	for	ADP
inlawrev-2814	704	38	the	the	DET
inlawrev-2814	704	39	creation	creation	NOUN
inlawrev-2814	704	40	of	of	ADP
inlawrev-2814	704	41	[	[	X
inlawrev-2814	704	42	the	the	DET
inlawrev-2814	704	43	tax	tax	NOUN
inlawrev-2814	704	44	]	]	X
inlawrev-2814	704	45	court	court	NOUN
inlawrev-2814	704	46	was	be	AUX
inlawrev-2814	704	47	to	to	PART
inlawrev-2814	704	48	prevent	prevent	VERB
inlawrev-2814	704	49	ninety	ninety	NUM
inlawrev-2814	704	50	-	-	PUNCT
inlawrev-2814	704	51	two	two	NUM
inlawrev-2814	704	52	different	different	ADJ
inlawrev-2814	704	53	interpretations	interpretation	NOUN
inlawrev-2814	704	54	of	of	ADP
inlawrev-2814	704	55	a	a	DET
inlawrev-2814	704	56	panoply	panoply	NOUN
inlawrev-2814	704	57	of	of	ADP
inlawrev-2814	704	58	tax	tax	NOUN
inlawrev-2814	704	59	162	162	NUM
inlawrev-2814	704	60	.	.	PUNCT
inlawrev-2814	705	1	i	i	PRON
inlawrev-2814	705	2	d.	d.	PROPN
inlawrev-2814	705	3	§	§	PROPN
inlawrev-2814	705	4	6	6	NUM
inlawrev-2814	705	5	-	-	SYM
inlawrev-2814	705	6	4.1	4.1	NUM
inlawrev-2814	705	7	-	-	PUNCT
inlawrev-2814	705	8	5	5	NUM
inlawrev-2814	705	9	-	-	SYM
inlawrev-2814	705	10	15	15	NUM
inlawrev-2814	705	11	.	.	NOUN
inlawrev-2814	705	12	163	163	NUM
inlawrev-2814	705	13	.	.	PUNCT
inlawrev-2814	706	1	i	i	PRON
inlawrev-2814	706	2	d.	d.	PROPN
inlawrev-2814	706	3	§	§	PROPN
inlawrev-2814	706	4	§	§	PROPN
inlawrev-2814	706	5	6	6	NUM
inlawrev-2814	706	6	-	-	SYM
inlawrev-2814	706	7	4.1	4.1	NUM
inlawrev-2814	706	8	-	-	PUNCT
inlawrev-2814	706	9	7	7	NUM
inlawrev-2814	706	10	-	-	SYM
inlawrev-2814	706	11	1	1	NUM
inlawrev-2814	706	12	to	to	ADP
inlawrev-2814	706	13	-4	-4	PROPN
inlawrev-2814	706	14	.	.	PROPN
inlawrev-2814	706	15	164	164	NUM
inlawrev-2814	706	16	.	.	PUNCT
inlawrev-2814	707	1	i	i	PRON
inlawrev-2814	707	2	d.	d.	PROPN
inlawrev-2814	707	3	§	§	PROPN
inlawrev-2814	707	4	6	6	NUM
inlawrev-2814	707	5	-	-	SYM
inlawrev-2814	707	6	4.1	4.1	NUM
inlawrev-2814	707	7	-	-	PUNCT
inlawrev-2814	707	8	7	7	NUM
inlawrev-2814	707	9	-	-	NUM
inlawrev-2814	707	10	5(c	5(c	NUM
inlawrev-2814	707	11	)	)	PUNCT
inlawrev-2814	707	12	.	.	PUNCT
inlawrev-2814	708	1	165	165	NUM
inlawrev-2814	708	2	.	.	PUNCT
inlawrev-2814	709	1	i	i	PRON
inlawrev-2814	709	2	d.	d.	PROPN
inlawrev-2814	709	3	§	§	PROPN
inlawrev-2814	709	4	6	6	NUM
inlawrev-2814	709	5	-	-	SYM
inlawrev-2814	709	6	4.1	4.1	NUM
inlawrev-2814	709	7	-	-	PUNCT
inlawrev-2814	709	8	5	5	NUM
inlawrev-2814	709	9	-	-	SYM
inlawrev-2814	709	10	15	15	NUM
inlawrev-2814	709	11	.	.	NOUN
inlawrev-2814	710	1	166	166	NUM
inlawrev-2814	710	2	.	.	X
inlawrev-2814	710	3	524	524	NUM
inlawrev-2814	710	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	710	5	824	824	NUM
inlawrev-2814	710	6	(	(	PUNCT
inlawrev-2814	710	7	ind	ind	NOUN
inlawrev-2814	710	8	.	.	PUNCT
inlawrev-2814	711	1	t.c	t.c	PROPN
inlawrev-2814	711	2	.	.	PROPN
inlawrev-2814	711	3	1988	1988	NUM
inlawrev-2814	711	4	)	)	PUNCT
inlawrev-2814	711	5	.	.	PUNCT
inlawrev-2814	712	1	167	167	NUM
inlawrev-2814	712	2	.	.	PUNCT
inlawrev-2814	713	1	ind	ind	PROPN
inlawrev-2814	713	2	.	.	PUNCT
inlawrev-2814	714	1	code	code	PROPN
inlawrev-2814	714	2	§	§	PROPN
inlawrev-2814	714	3	33	33	NUM
inlawrev-2814	714	4	-	-	SYM
inlawrev-2814	714	5	3	3	NUM
inlawrev-2814	714	6	-	-	PUNCT
inlawrev-2814	714	7	5	5	NUM
inlawrev-2814	714	8	-	-	PUNCT
inlawrev-2814	714	9	2(a	2(a	NUM
inlawrev-2814	714	10	)	)	PUNCT
inlawrev-2814	714	11	(	(	PUNCT
inlawrev-2814	714	12	1988	1988	NUM
inlawrev-2814	714	13	)	)	PUNCT
inlawrev-2814	714	14	.	.	PUNCT
inlawrev-2814	715	1	168	168	NUM
inlawrev-2814	715	2	.	.	X
inlawrev-2814	716	1	524	524	NUM
inlawrev-2814	716	2	n.e.2d	n.e.2d	NOUN
inlawrev-2814	716	3	at	at	ADP
inlawrev-2814	716	4	824	824	NUM
inlawrev-2814	716	5	.	.	PUNCT
inlawrev-2814	717	1	446	446	NUM
inlawrev-2814	717	2	indiana	indiana	PROPN
inlawrev-2814	717	3	law	law	PROPN
inlawrev-2814	717	4	review	review	NOUN
inlawrev-2814	718	1	[	[	X
inlawrev-2814	718	2	vol	vol	NOUN
inlawrev-2814	718	3	.	.	PUNCT
inlawrev-2814	719	1	22:419	22:419	NUM
inlawrev-2814	719	2	issues	issue	NOUN
inlawrev-2814	719	3	.	.	PUNCT
inlawrev-2814	719	4	"	"	PUNCT
inlawrev-2814	720	1	^^^	^^^	ADJ
inlawrev-2814	720	2	the	the	DET
inlawrev-2814	720	3	court	court	NOUN
inlawrev-2814	720	4	then	then	ADV
inlawrev-2814	720	5	observed	observe	VERB
inlawrev-2814	720	6	that	that	SCONJ
inlawrev-2814	720	7	it	it	PRON
inlawrev-2814	720	8	was	be	AUX
inlawrev-2814	720	9	impossible	impossible	ADJ
inlawrev-2814	720	10	to	to	PART
inlawrev-2814	720	11	give	give	VERB
inlawrev-2814	720	12	effect	effect	NOUN
inlawrev-2814	720	13	to	to	ADP
inlawrev-2814	720	14	indiana	indiana	PROPN
inlawrev-2814	720	15	code	code	PROPN
inlawrev-2814	720	16	sections	section	NOUN
inlawrev-2814	720	17	6	6	NUM
inlawrev-2814	720	18	-	-	SYM
inlawrev-2814	720	19	4.1	4.1	NUM
inlawrev-2814	720	20	-	-	PUNCT
inlawrev-2814	720	21	7	7	NUM
inlawrev-2814	720	22	-	-	SYM
inlawrev-2814	720	23	5	5	NUM
inlawrev-2814	720	24	and	and	CCONJ
inlawrev-2814	720	25	33	33	NUM
inlawrev-2814	720	26	-	-	SYM
inlawrev-2814	720	27	3	3	NUM
inlawrev-2814	720	28	-	-	SYM
inlawrev-2814	720	29	5	5	NUM
inlawrev-2814	720	30	-	-	SYM
inlawrev-2814	720	31	2	2	NUM
inlawrev-2814	720	32	and	and	CCONJ
inlawrev-2814	720	33	achieve	achieve	VERB
inlawrev-2814	720	34	this	this	DET
inlawrev-2814	720	35	legislative	legislative	ADJ
inlawrev-2814	720	36	objective	objective	NOUN
inlawrev-2814	720	37	.	.	PUNCT
inlawrev-2814	721	1	relying	rely	VERB
inlawrev-2814	721	2	upon	upon	SCONJ
inlawrev-2814	721	3	the	the	DET
inlawrev-2814	721	4	basic	basic	ADJ
inlawrev-2814	721	5	rule	rule	NOUN
inlawrev-2814	721	6	of	of	ADP
inlawrev-2814	721	7	statutory	statutory	ADJ
inlawrev-2814	721	8	construction	construction	NOUN
inlawrev-2814	721	9	that	that	SCONJ
inlawrev-2814	721	10	if	if	SCONJ
inlawrev-2814	721	11	two	two	NUM
inlawrev-2814	721	12	statutes	statute	NOUN
inlawrev-2814	721	13	are	be	AUX
inlawrev-2814	721	14	repugnant	repugnant	ADJ
inlawrev-2814	721	15	,	,	PUNCT
inlawrev-2814	721	16	then	then	ADV
inlawrev-2814	721	17	the	the	DET
inlawrev-2814	721	18	later	later	NOUN
inlawrev-2814	721	19	of	of	ADP
inlawrev-2814	721	20	the	the	DET
inlawrev-2814	721	21	two	two	NUM
inlawrev-2814	721	22	controls	control	NOUN
inlawrev-2814	721	23	,	,	PUNCT
inlawrev-2814	721	24	the	the	DET
inlawrev-2814	721	25	tax	tax	NOUN
inlawrev-2814	721	26	court	court	NOUN
inlawrev-2814	721	27	ruled	rule	VERB
inlawrev-2814	721	28	that	that	SCONJ
inlawrev-2814	721	29	indiana	indiana	PROPN
inlawrev-2814	721	30	code	code	PROPN
inlawrev-2814	721	31	section	section	PROPN
inlawrev-2814	721	32	33	33	NUM
inlawrev-2814	721	33	-	-	SYM
inlawrev-2814	721	34	3	3	NUM
inlawrev-2814	721	35	-	-	SYM
inlawrev-2814	721	36	5	5	NUM
inlawrev-2814	721	37	-	-	SYM
inlawrev-2814	721	38	2	2	NUM
inlawrev-2814	721	39	repealed	repeal	VERB
inlawrev-2814	721	40	indiana	indiana	PROPN
inlawrev-2814	721	41	code	code	PROPN
inlawrev-2814	721	42	section	section	NOUN
inlawrev-2814	721	43	6	6	NUM
inlawrev-2814	721	44	-	-	SYM
inlawrev-2814	721	45	4.1	4.1	NUM
inlawrev-2814	721	46	-	-	PUNCT
inlawrev-2814	721	47	7	7	NUM
inlawrev-2814	721	48	-	-	SYM
inlawrev-2814	721	49	5.^^	5.^^	NUM
inlawrev-2814	721	50	°	°	NOUN
inlawrev-2814	721	51	blood	blood	NOUN
inlawrev-2814	721	52	had	have	AUX
inlawrev-2814	721	53	also	also	ADV
inlawrev-2814	721	54	argued	argue	VERB
inlawrev-2814	721	55	that	that	SCONJ
inlawrev-2814	721	56	the	the	DET
inlawrev-2814	721	57	department	department	NOUN
inlawrev-2814	721	58	's	's	PART
inlawrev-2814	721	59	order	order	NOUN
inlawrev-2814	721	60	was	be	AUX
inlawrev-2814	721	61	not	not	PART
inlawrev-2814	721	62	a	a	DET
inlawrev-2814	721	63	*	*	NOUN
inlawrev-2814	721	64	'	'	PUNCT
inlawrev-2814	721	65	final	final	ADJ
inlawrev-2814	721	66	determination	determination	NOUN
inlawrev-2814	721	67	,	,	PUNCT
inlawrev-2814	721	68	"	"	PUNCT
inlawrev-2814	721	69	and	and	CCONJ
inlawrev-2814	721	70	since	since	SCONJ
inlawrev-2814	721	71	the	the	DET
inlawrev-2814	721	72	statute	statute	NOUN
inlawrev-2814	721	73	provided	provide	VERB
inlawrev-2814	721	74	that	that	SCONJ
inlawrev-2814	721	75	the	the	DET
inlawrev-2814	721	76	tax	tax	NOUN
inlawrev-2814	721	77	court	court	NOUN
inlawrev-2814	721	78	shall	shall	AUX
inlawrev-2814	721	79	have	have	VERB
inlawrev-2814	721	80	exclusive	exclusive	ADJ
inlawrev-2814	721	81	jurisdiction	jurisdiction	NOUN
inlawrev-2814	721	82	only	only	ADV
inlawrev-2814	721	83	over	over	ADP
inlawrev-2814	721	84	appeals	appeal	NOUN
inlawrev-2814	721	85	from	from	ADP
inlawrev-2814	721	86	final	final	ADJ
inlawrev-2814	721	87	determinations	determination	NOUN
inlawrev-2814	721	88	of	of	ADP
inlawrev-2814	721	89	the	the	DET
inlawrev-2814	721	90	department	department	NOUN
inlawrev-2814	721	91	,	,	PUNCT
inlawrev-2814	721	92	the	the	DET
inlawrev-2814	721	93	tax	tax	NOUN
inlawrev-2814	721	94	court	court	NOUN
inlawrev-2814	721	95	was	be	AUX
inlawrev-2814	721	96	without	without	ADP
inlawrev-2814	721	97	jurisdiction	jurisdiction	NOUN
inlawrev-2814	721	98	over	over	ADP
inlawrev-2814	721	99	this	this	DET
inlawrev-2814	721	100	matter	matter	NOUN
inlawrev-2814	721	101	.	.	PUNCT
inlawrev-2814	722	1	in	in	ADP
inlawrev-2814	722	2	response	response	NOUN
inlawrev-2814	722	3	,	,	PUNCT
inlawrev-2814	722	4	the	the	DET
inlawrev-2814	722	5	tax	tax	NOUN
inlawrev-2814	722	6	court	court	NOUN
inlawrev-2814	722	7	observed	observe	VERB
inlawrev-2814	722	8	that	that	SCONJ
inlawrev-2814	722	9	the	the	DET
inlawrev-2814	722	10	department	department	NOUN
inlawrev-2814	722	11	itself	itself	PRON
inlawrev-2814	722	12	had	have	AUX
inlawrev-2814	722	13	called	call	VERB
inlawrev-2814	722	14	its	its	PRON
inlawrev-2814	722	15	appraisal	appraisal	NOUN
inlawrev-2814	722	16	an	an	DET
inlawrev-2814	722	17	order	order	NOUN
inlawrev-2814	722	18	and	and	CCONJ
inlawrev-2814	722	19	a	a	DET
inlawrev-2814	722	20	determination	determination	NOUN
inlawrev-2814	722	21	.	.	PUNCT
inlawrev-2814	723	1	furthermore	furthermore	ADV
inlawrev-2814	723	2	,	,	PUNCT
inlawrev-2814	723	3	according	accord	VERB
inlawrev-2814	723	4	to	to	ADP
inlawrev-2814	723	5	the	the	DET
inlawrev-2814	723	6	tax	tax	NOUN
inlawrev-2814	723	7	court	court	NOUN
inlawrev-2814	723	8	,	,	PUNCT
inlawrev-2814	723	9	the	the	DET
inlawrev-2814	723	10	appraisal	appraisal	NOUN
inlawrev-2814	723	11	was	be	AUX
inlawrev-2814	723	12	*	*	PUNCT
inlawrev-2814	723	13	*	*	PUNCT
inlawrev-2814	723	14	the	the	DET
inlawrev-2814	723	15	final	final	ADJ
inlawrev-2814	723	16	step	step	NOUN
inlawrev-2814	723	17	in	in	ADP
inlawrev-2814	723	18	the	the	DET
inlawrev-2814	723	19	administrative	administrative	ADJ
inlawrev-2814	723	20	process	process	NOUN
inlawrev-2814	723	21	before	before	SCONJ
inlawrev-2814	723	22	resort	resort	NOUN
inlawrev-2814	723	23	may	may	AUX
inlawrev-2814	723	24	be	be	AUX
inlawrev-2814	723	25	had	have	VERB
inlawrev-2814	723	26	to	to	ADP
inlawrev-2814	723	27	the	the	DET
inlawrev-2814	723	28	judiciary	judiciary	NOUN
inlawrev-2814	723	29	,	,	PUNCT
inlawrev-2814	723	30	and	and	CCONJ
inlawrev-2814	723	31	is	be	AUX
inlawrev-2814	723	32	,	,	PUNCT
inlawrev-2814	723	33	thus	thus	ADV
inlawrev-2814	723	34	,	,	PUNCT
inlawrev-2814	723	35	a	a	DET
inlawrev-2814	723	36	final	final	ADJ
inlawrev-2814	723	37	determination	determination	NOUN
inlawrev-2814	723	38	.	.	PUNCT
inlawrev-2814	724	1	"'^^	"'^^	PROPN
inlawrev-2814	724	2	finally	finally	ADV
inlawrev-2814	724	3	,	,	PUNCT
inlawrev-2814	724	4	in	in	ADP
inlawrev-2814	724	5	response	response	NOUN
inlawrev-2814	724	6	to	to	ADP
inlawrev-2814	724	7	blood	blood	NOUN
inlawrev-2814	724	8	's	's	PART
inlawrev-2814	724	9	contention	contention	NOUN
inlawrev-2814	724	10	that	that	SCONJ
inlawrev-2814	724	11	the	the	DET
inlawrev-2814	724	12	tax	tax	NOUN
inlawrev-2814	724	13	court	court	NOUN
inlawrev-2814	724	14	was	be	AUX
inlawrev-2814	724	15	without	without	ADP
inlawrev-2814	724	16	statutory	statutory	ADJ
inlawrev-2814	724	17	authority	authority	NOUN
inlawrev-2814	724	18	to	to	PART
inlawrev-2814	724	19	hear	hear	VERB
inlawrev-2814	724	20	its	its	PRON
inlawrev-2814	724	21	appeal	appeal	NOUN
inlawrev-2814	724	22	de	de	ADP
inlawrev-2814	724	23	novo	novo	NOUN
inlawrev-2814	724	24	,	,	PUNCT
inlawrev-2814	724	25	thereby	thereby	ADV
inlawrev-2814	724	26	denying	deny	VERB
inlawrev-2814	724	27	blood	blood	NOUN
inlawrev-2814	724	28	the	the	DET
inlawrev-2814	724	29	due	due	ADJ
inlawrev-2814	724	30	process	process	NOUN
inlawrev-2814	724	31	right	right	ADJ
inlawrev-2814	724	32	to	to	PART
inlawrev-2814	724	33	present	present	VERB
inlawrev-2814	724	34	evidence	evidence	NOUN
inlawrev-2814	724	35	and	and	CCONJ
inlawrev-2814	724	36	witnesses	witness	NOUN
inlawrev-2814	724	37	,	,	PUNCT
inlawrev-2814	724	38	the	the	DET
inlawrev-2814	724	39	tax	tax	NOUN
inlawrev-2814	724	40	court	court	NOUN
inlawrev-2814	724	41	found	find	VERB
inlawrev-2814	724	42	that	that	SCONJ
inlawrev-2814	724	43	in	in	ADP
inlawrev-2814	724	44	such	such	ADJ
inlawrev-2814	724	45	appeals	appeal	NOUN
inlawrev-2814	724	46	under	under	ADP
inlawrev-2814	724	47	indiana	indiana	PROPN
inlawrev-2814	724	48	code	code	PROPN
inlawrev-2814	724	49	section	section	NOUN
inlawrev-2814	724	50	6	6	NUM
inlawrev-2814	724	51	-	-	SYM
inlawrev-2814	724	52	4.1	4.1	NUM
inlawrev-2814	724	53	(	(	PUNCT
inlawrev-2814	724	54	death	death	NOUN
inlawrev-2814	724	55	taxes	taxis	NOUN
inlawrev-2814	724	56	)	)	PUNCT
inlawrev-2814	724	57	,	,	PUNCT
inlawrev-2814	724	58	it	it	PRON
inlawrev-2814	724	59	could	could	AUX
inlawrev-2814	724	60	hear	hear	VERB
inlawrev-2814	724	61	and	and	CCONJ
inlawrev-2814	724	62	consider	consider	VERB
inlawrev-2814	724	63	all	all	DET
inlawrev-2814	724	64	admissible	admissible	ADJ
inlawrev-2814	724	65	evidence	evidence	NOUN
inlawrev-2814	724	66	in	in	ADP
inlawrev-2814	724	67	a	a	DET
inlawrev-2814	724	68	de	de	X
inlawrev-2814	724	69	novo	novo	NOUN
inlawrev-2814	724	70	proceeding	proceeding	NOUN
inlawrev-2814	724	71	.	.	PUNCT
inlawrev-2814	725	1	judge	judge	PROPN
inlawrev-2814	725	2	fisher	fisher	PROPN
inlawrev-2814	725	3	wrote	write	VERB
inlawrev-2814	725	4	:	:	PUNCT
inlawrev-2814	725	5	blood	blood	NOUN
inlawrev-2814	725	6	also	also	ADV
inlawrev-2814	725	7	contends	contend	VERB
inlawrev-2814	725	8	that	that	SCONJ
inlawrev-2814	725	9	because	because	SCONJ
inlawrev-2814	725	10	i.c	i.c	PROPN
inlawrev-2814	725	11	.	.	PROPN
inlawrev-2814	725	12	33	33	NUM
inlawrev-2814	725	13	-	-	PUNCT
inlawrev-2814	725	14	3	3	NUM
inlawrev-2814	725	15	-	-	SYM
inlawrev-2814	725	16	5	5	NUM
inlawrev-2814	725	17	-	-	SYM
inlawrev-2814	725	18	1	1	NUM
inlawrev-2814	725	19	refers	refer	VERB
inlawrev-2814	725	20	to	to	ADP
inlawrev-2814	725	21	this	this	DET
inlawrev-2814	725	22	court	court	NOUN
inlawrev-2814	725	23	as	as	ADP
inlawrev-2814	725	24	an	an	DET
inlawrev-2814	725	25	''	''	PUNCT
inlawrev-2814	725	26	appellate	appellate	ADJ
inlawrev-2814	725	27	court	court	NOUN
inlawrev-2814	725	28	,	,	PUNCT
inlawrev-2814	725	29	"	"	PUNCT
inlawrev-2814	725	30	the	the	DET
inlawrev-2814	725	31	standard	standard	NOUN
inlawrev-2814	725	32	of	of	ADP
inlawrev-2814	725	33	review	review	NOUN
inlawrev-2814	725	34	is	be	AUX
inlawrev-2814	725	35	limited	limit	VERB
inlawrev-2814	725	36	to	to	ADP
inlawrev-2814	725	37	a	a	DET
inlawrev-2814	725	38	review	review	NOUN
inlawrev-2814	725	39	of	of	ADP
inlawrev-2814	725	40	the	the	DET
inlawrev-2814	725	41	department	department	NOUN
inlawrev-2814	725	42	's	's	PART
inlawrev-2814	725	43	action	action	NOUN
inlawrev-2814	725	44	for	for	ADP
inlawrev-2814	725	45	abuse	abuse	NOUN
inlawrev-2814	725	46	of	of	ADP
inlawrev-2814	725	47	discretion	discretion	NOUN
inlawrev-2814	725	48	,	,	PUNCT
inlawrev-2814	725	49	etc	etc	X
inlawrev-2814	725	50	.	.	X
inlawrev-2814	726	1	this	this	PRON
inlawrev-2814	726	2	is	be	AUX
inlawrev-2814	726	3	not	not	PART
inlawrev-2814	726	4	the	the	DET
inlawrev-2814	726	5	law	law	NOUN
inlawrev-2814	726	6	.	.	PUNCT
inlawrev-2814	727	1	this	this	DET
inlawrev-2814	727	2	court	court	NOUN
inlawrev-2814	727	3	,	,	PUNCT
inlawrev-2814	727	4	as	as	SCONJ
inlawrev-2814	727	5	did	do	AUX
inlawrev-2814	727	6	the	the	DET
inlawrev-2814	727	7	court	court	NOUN
inlawrev-2814	727	8	having	have	VERB
inlawrev-2814	727	9	probate	probate	NOUN
inlawrev-2814	727	10	jurisdiction	jurisdiction	NOUN
inlawrev-2814	727	11	prior	prior	ADV
inlawrev-2814	727	12	to	to	ADP
inlawrev-2814	727	13	july	july	PROPN
inlawrev-2814	727	14	1	1	NUM
inlawrev-2814	727	15	,	,	PUNCT
inlawrev-2814	727	16	1986	1986	NUM
inlawrev-2814	727	17	,	,	PUNCT
inlawrev-2814	727	18	may	may	AUX
inlawrev-2814	727	19	hear	hear	VERB
inlawrev-2814	727	20	the	the	DET
inlawrev-2814	727	21	case	case	NOUN
inlawrev-2814	727	22	de	de	NOUN
inlawrev-2814	727	23	novo	novo	NOUN
inlawrev-2814	727	24	.	.	PUNCT
inlawrev-2814	728	1	it	it	PRON
inlawrev-2814	728	2	may	may	AUX
inlawrev-2814	728	3	hear	hear	VERB
inlawrev-2814	728	4	all	all	DET
inlawrev-2814	728	5	admissible	admissible	ADJ
inlawrev-2814	728	6	evidence	evidence	NOUN
inlawrev-2814	728	7	presented	present	VERB
inlawrev-2814	728	8	to	to	ADP
inlawrev-2814	728	9	it	it	PRON
inlawrev-2814	728	10	for	for	ADP
inlawrev-2814	728	11	the	the	DET
inlawrev-2814	728	12	first	first	ADJ
inlawrev-2814	728	13	time	time	NOUN
inlawrev-2814	728	14	in	in	ADP
inlawrev-2814	728	15	the	the	DET
inlawrev-2814	728	16	judicial	judicial	ADJ
inlawrev-2814	728	17	proceeding	proceeding	NOUN
inlawrev-2814	728	18	.	.	PUNCT
inlawrev-2814	729	1	this	this	DET
inlawrev-2814	729	2	type	type	NOUN
inlawrev-2814	729	3	of	of	ADP
inlawrev-2814	729	4	review	review	NOUN
inlawrev-2814	729	5	affords	afford	VERB
inlawrev-2814	729	6	due	due	ADJ
inlawrev-2814	729	7	process	process	NOUN
inlawrev-2814	729	8	.	.	PUNCT
inlawrev-2814	730	1	'	'	PUNCT
inlawrev-2814	730	2	^^	^^	PUNCT
inlawrev-2814	730	3	unfortunately	unfortunately	ADV
inlawrev-2814	730	4	,	,	PUNCT
inlawrev-2814	730	5	the	the	DET
inlawrev-2814	730	6	blood	blood	NOUN
inlawrev-2814	730	7	decision	decision	NOUN
inlawrev-2814	730	8	creates	create	VERB
inlawrev-2814	730	9	an	an	DET
inlawrev-2814	730	10	asymmetry	asymmetry	NOUN
inlawrev-2814	730	11	in	in	ADP
inlawrev-2814	730	12	the	the	DET
inlawrev-2814	730	13	inheritance	inheritance	NOUN
inlawrev-2814	730	14	tax	tax	NOUN
inlawrev-2814	730	15	laws	law	NOUN
inlawrev-2814	730	16	,	,	PUNCT
inlawrev-2814	730	17	both	both	PRON
inlawrev-2814	730	18	procedurally	procedurally	ADV
inlawrev-2814	730	19	and	and	CCONJ
inlawrev-2814	730	20	substantively	substantively	ADV
inlawrev-2814	730	21	.	.	PUNCT
inlawrev-2814	731	1	under	under	ADP
inlawrev-2814	731	2	blood	blood	NOUN
inlawrev-2814	731	3	,	,	PUNCT
inlawrev-2814	731	4	the	the	DET
inlawrev-2814	731	5	county	county	NOUN
inlawrev-2814	731	6	probate	probate	NOUN
inlawrev-2814	731	7	courts	court	NOUN
inlawrev-2814	731	8	have	have	AUX
inlawrev-2814	731	9	lost	lose	VERB
inlawrev-2814	731	10	their	their	PRON
inlawrev-2814	731	11	jurisdiction	jurisdiction	NOUN
inlawrev-2814	731	12	to	to	PART
inlawrev-2814	731	13	determine	determine	VERB
inlawrev-2814	731	14	the	the	DET
inlawrev-2814	731	15	value	value	NOUN
inlawrev-2814	731	16	of	of	ADP
inlawrev-2814	731	17	a	a	DET
inlawrev-2814	731	18	non	non	ADJ
inlawrev-2814	731	19	-	-	ADJ
inlawrev-2814	731	20	resident	resident	ADJ
inlawrev-2814	731	21	decedent	decedent	NOUN
inlawrev-2814	731	22	's	's	PART
inlawrev-2814	731	23	estate	estate	NOUN
inlawrev-2814	731	24	for	for	ADP
inlawrev-2814	731	25	inheritance	inheritance	NOUN
inlawrev-2814	731	26	tax	tax	NOUN
inlawrev-2814	731	27	purposes	purpose	NOUN
inlawrev-2814	731	28	,	,	PUNCT
inlawrev-2814	731	29	while	while	SCONJ
inlawrev-2814	731	30	they	they	PRON
inlawrev-2814	731	31	retain	retain	VERB
inlawrev-2814	731	32	their	their	PRON
inlawrev-2814	731	33	jurisdiction	jurisdiction	NOUN
inlawrev-2814	731	34	to	to	PART
inlawrev-2814	731	35	determine	determine	VERB
inlawrev-2814	731	36	the	the	DET
inlawrev-2814	731	37	value	value	NOUN
inlawrev-2814	731	38	of	of	ADP
inlawrev-2814	731	39	a	a	DET
inlawrev-2814	731	40	resident	resident	ADJ
inlawrev-2814	731	41	decedent	decedent	NOUN
inlawrev-2814	731	42	's	's	PART
inlawrev-2814	731	43	estate	estate	NOUN
inlawrev-2814	731	44	for	for	ADP
inlawrev-2814	731	45	inheritance	inheritance	NOUN
inlawrev-2814	731	46	tax	tax	NOUN
inlawrev-2814	731	47	purposes	purpose	NOUN
inlawrev-2814	731	48	.	.	PUNCT
inlawrev-2814	732	1	indiana	indiana	PROPN
inlawrev-2814	732	2	inheritance	inheritance	PROPN
inlawrev-2814	732	3	tax	tax	NOUN
inlawrev-2814	732	4	valuation	valuation	NOUN
inlawrev-2814	732	5	issues	issue	NOUN
inlawrev-2814	732	6	will	will	AUX
inlawrev-2814	732	7	thus	thus	ADV
inlawrev-2814	732	8	be	be	AUX
inlawrev-2814	732	9	decided	decide	VERB
inlawrev-2814	732	10	by	by	ADP
inlawrev-2814	732	11	two	two	NUM
inlawrev-2814	732	12	entirely	entirely	ADV
inlawrev-2814	732	13	different	different	ADJ
inlawrev-2814	732	14	judicial	judicial	ADJ
inlawrev-2814	732	15	forums	forum	NOUN
inlawrev-2814	732	16	,	,	PUNCT
inlawrev-2814	732	17	the	the	DET
inlawrev-2814	732	18	ninety	ninety	NUM
inlawrev-2814	732	19	-	-	PUNCT
inlawrev-2814	732	20	two	two	NUM
inlawrev-2814	732	21	county	county	NOUN
inlawrev-2814	732	22	probate	probate	NOUN
inlawrev-2814	732	23	courts	court	NOUN
inlawrev-2814	732	24	and	and	CCONJ
inlawrev-2814	732	25	the	the	DET
inlawrev-2814	732	26	indiana	indiana	PROPN
inlawrev-2814	732	27	tax	tax	PROPN
inlawrev-2814	732	28	court	court	NOUN
inlawrev-2814	732	29	,	,	PUNCT
inlawrev-2814	732	30	169	169	NUM
inlawrev-2814	732	31	.	.	PUNCT
inlawrev-2814	733	1	i	i	PRON
inlawrev-2814	733	2	d.	d.	PROPN
inlawrev-2814	733	3	(	(	PUNCT
inlawrev-2814	733	4	citing	cite	VERB
inlawrev-2814	733	5	herff	herff	PROPN
inlawrev-2814	733	6	jones	jones	PROPN
inlawrev-2814	733	7	,	,	PUNCT
inlawrev-2814	733	8	inc	inc	PROPN
inlawrev-2814	733	9	.	.	PROPN
inlawrev-2814	734	1	v.	v.	ADP
inlawrev-2814	734	2	state	state	PROPN
inlawrev-2814	734	3	bd	bd	PROPN
inlawrev-2814	734	4	.	.	PROPN
inlawrev-2814	734	5	of	of	ADP
inlawrev-2814	734	6	tax	tax	NOUN
inlawrev-2814	734	7	comm'rs	comm'rs	NOUN
inlawrev-2814	734	8	,	,	PUNCT
inlawrev-2814	734	9	512	512	NUM
inlawrev-2814	734	10	n.e.2d	n.e.2d	NOUN
inlawrev-2814	734	11	485	485	NUM
inlawrev-2814	734	12	,	,	PUNCT
inlawrev-2814	734	13	491	491	NUM
inlawrev-2814	734	14	(	(	PUNCT
inlawrev-2814	734	15	ind	ind	NOUN
inlawrev-2814	734	16	.	.	PUNCT
inlawrev-2814	735	1	t.c	t.c	PROPN
inlawrev-2814	735	2	.	.	PROPN
inlawrev-2814	735	3	1987	1987	NUM
inlawrev-2814	735	4	)	)	PUNCT
inlawrev-2814	735	5	)	)	PUNCT
inlawrev-2814	735	6	.	.	PUNCT
inlawrev-2814	736	1	170	170	NUM
inlawrev-2814	736	2	.	.	X
inlawrev-2814	736	3	524	524	NUM
inlawrev-2814	736	4	n.e.2d	n.e.2d	NOUN
inlawrev-2814	736	5	at	at	ADP
inlawrev-2814	736	6	825	825	NUM
inlawrev-2814	736	7	.	.	PUNCT
inlawrev-2814	737	1	171	171	NUM
inlawrev-2814	737	2	.	.	PUNCT
inlawrev-2814	738	1	i	i	PRON
inlawrev-2814	738	2	d.	d.	PROPN
inlawrev-2814	738	3	111	111	NUM
inlawrev-2814	738	4	.	.	PUNCT
inlawrev-2814	739	1	i	i	PRON
inlawrev-2814	739	2	d.	d.	PROPN
inlawrev-2814	739	3	(	(	PUNCT
inlawrev-2814	739	4	citation	citation	NOUN
inlawrev-2814	739	5	omitted	omit	VERB
inlawrev-2814	739	6	)	)	PUNCT
inlawrev-2814	739	7	.	.	PUNCT
inlawrev-2814	740	1	1988	1988	NUM
inlawrev-2814	740	2	]	]	PUNCT
inlawrev-2814	740	3	taxation	taxation	NOUN
inlawrev-2814	740	4	447	447	NUM
inlawrev-2814	740	5	dependent	dependent	ADJ
inlawrev-2814	740	6	solely	solely	ADV
inlawrev-2814	740	7	upon	upon	SCONJ
inlawrev-2814	740	8	the	the	DET
inlawrev-2814	740	9	residence	residence	NOUN
inlawrev-2814	740	10	of	of	ADP
inlawrev-2814	740	11	the	the	DET
inlawrev-2814	740	12	decedent	decedent	NOUN
inlawrev-2814	740	13	.	.	PUNCT
inlawrev-2814	741	1	needless	needless	ADJ
inlawrev-2814	741	2	to	to	PART
inlawrev-2814	741	3	say	say	VERB
inlawrev-2814	741	4	,	,	PUNCT
inlawrev-2814	741	5	this	this	DET
inlawrev-2814	741	6	asymmetry	asymmetry	NOUN
inlawrev-2814	741	7	has	have	AUX
inlawrev-2814	741	8	created	create	VERB
inlawrev-2814	741	9	a	a	DET
inlawrev-2814	741	10	great	great	ADJ
inlawrev-2814	741	11	deal	deal	NOUN
inlawrev-2814	741	12	of	of	ADP
inlawrev-2814	741	13	confusion	confusion	NOUN
inlawrev-2814	741	14	among	among	ADP
inlawrev-2814	741	15	inheritance	inheritance	NOUN
inlawrev-2814	741	16	tax	tax	NOUN
inlawrev-2814	741	17	practitioners	practitioner	NOUN
inlawrev-2814	741	18	,	,	PUNCT
inlawrev-2814	741	19	many	many	ADJ
inlawrev-2814	741	20	of	of	ADP
inlawrev-2814	741	21	whom	whom	PRON
inlawrev-2814	741	22	urge	urge	VERB
inlawrev-2814	741	23	that	that	SCONJ
inlawrev-2814	741	24	it	it	PRON
inlawrev-2814	741	25	be	be	AUX
inlawrev-2814	741	26	resolved	resolve	VERB
inlawrev-2814	741	27	by	by	ADP
inlawrev-2814	741	28	the	the	DET
inlawrev-2814	741	29	legislature	legislature	NOUN
inlawrev-2814	741	30	.	.	PUNCT
inlawrev-2814	742	1	there	there	PRON
inlawrev-2814	742	2	seems	seem	VERB
inlawrev-2814	742	3	to	to	PART
inlawrev-2814	742	4	be	be	AUX
inlawrev-2814	742	5	no	no	DET
inlawrev-2814	742	6	policy	policy	NOUN
inlawrev-2814	742	7	reason	reason	NOUN
inlawrev-2814	742	8	to	to	PART
inlawrev-2814	742	9	vest	vest	VERB
inlawrev-2814	742	10	two	two	NUM
inlawrev-2814	742	11	different	different	ADJ
inlawrev-2814	742	12	courts	court	NOUN
inlawrev-2814	742	13	with	with	ADP
inlawrev-2814	742	14	the	the	DET
inlawrev-2814	742	15	jurisdiction	jurisdiction	NOUN
inlawrev-2814	742	16	to	to	PART
inlawrev-2814	742	17	hear	hear	VERB
inlawrev-2814	742	18	the	the	DET
inlawrev-2814	742	19	same	same	ADJ
inlawrev-2814	742	20	matters	matter	NOUN
inlawrev-2814	742	21	.	.	PUNCT
inlawrev-2814	743	1	the	the	DET
inlawrev-2814	743	2	eventual	eventual	ADJ
inlawrev-2814	743	3	results	result	NOUN
inlawrev-2814	743	4	will	will	AUX
inlawrev-2814	743	5	only	only	ADV
inlawrev-2814	743	6	be	be	AUX
inlawrev-2814	743	7	inconsistencies	inconsistency	NOUN
inlawrev-2814	743	8	in	in	ADP
inlawrev-2814	743	9	determinations	determination	NOUN
inlawrev-2814	743	10	and	and	CCONJ
inlawrev-2814	743	11	confusion	confusion	NOUN
inlawrev-2814	743	12	about	about	ADP
inlawrev-2814	743	13	the	the	DET
inlawrev-2814	743	14	proper	proper	ADJ
inlawrev-2814	743	15	procedures	procedure	NOUN
inlawrev-2814	743	16	to	to	PART
inlawrev-2814	743	17	follow	follow	VERB
inlawrev-2814	743	18	.	.	PUNCT
inlawrev-2814	744	1	indiana	indiana	PROPN
inlawrev-2814	744	2	needs	need	VERB
inlawrev-2814	744	3	a	a	DET
inlawrev-2814	744	4	simple	simple	ADJ
inlawrev-2814	744	5	,	,	PUNCT
inlawrev-2814	744	6	uniform	uniform	ADJ
inlawrev-2814	744	7	approach	approach	NOUN
inlawrev-2814	744	8	to	to	ADP
inlawrev-2814	744	9	inheritance	inheritance	NOUN
inlawrev-2814	744	10	tax	tax	NOUN
inlawrev-2814	744	11	matters	matter	NOUN
inlawrev-2814	744	12	,	,	PUNCT
inlawrev-2814	744	13	and	and	CCONJ
inlawrev-2814	744	14	,	,	PUNCT
inlawrev-2814	744	15	while	while	SCONJ
inlawrev-2814	744	16	that	that	PRON
inlawrev-2814	744	17	was	be	AUX
inlawrev-2814	744	18	the	the	DET
inlawrev-2814	744	19	tax	tax	NOUN
inlawrev-2814	744	20	court	court	NOUN
inlawrev-2814	744	21	's	's	PART
inlawrev-2814	744	22	objective	objective	NOUN
inlawrev-2814	744	23	in	in	ADP
inlawrev-2814	744	24	the	the	DET
inlawrev-2814	744	25	blood	blood	NOUN
inlawrev-2814	744	26	decision	decision	NOUN
inlawrev-2814	744	27	,	,	PUNCT
inlawrev-2814	744	28	it	it	PRON
inlawrev-2814	744	29	is	be	AUX
inlawrev-2814	744	30	clear	clear	ADJ
inlawrev-2814	744	31	that	that	SCONJ
inlawrev-2814	744	32	the	the	DET
inlawrev-2814	744	33	court	court	NOUN
inlawrev-2814	744	34	can	can	AUX
inlawrev-2814	744	35	not	not	PART
inlawrev-2814	744	36	achieve	achieve	VERB
inlawrev-2814	744	37	that	that	DET
inlawrev-2814	744	38	objective	objective	NOUN
inlawrev-2814	744	39	alone	alone	ADV
inlawrev-2814	744	40	.	.	PUNCT
inlawrev-2814	745	1	the	the	DET
inlawrev-2814	745	2	legislature	legislature	NOUN
inlawrev-2814	745	3	must	must	AUX
inlawrev-2814	745	4	be	be	AUX
inlawrev-2814	745	5	urged	urge	VERB
inlawrev-2814	745	6	to	to	PART
inlawrev-2814	745	7	examine	examine	VERB
inlawrev-2814	745	8	the	the	DET
inlawrev-2814	745	9	inheritance	inheritance	NOUN
inlawrev-2814	745	10	laws	law	NOUN
inlawrev-2814	745	11	and	and	CCONJ
inlawrev-2814	745	12	work	work	VERB
inlawrev-2814	745	13	to	to	PART
inlawrev-2814	745	14	achieve	achieve	VERB
inlawrev-2814	745	15	that	that	DET
inlawrev-2814	745	16	objective	objective	NOUN
inlawrev-2814	745	17	as	as	ADV
inlawrev-2814	745	18	well	well	ADV
inlawrev-2814	745	19	.	.	PUNCT