id	sid	tid	token	lemma	pos
inlawrev-2865	1	1	indiana	indiana	PROPN
inlawrev-2865	1	2	law	law	PROPN
inlawrev-2865	1	3	review	review	NOUN
inlawrev-2865	1	4	survey	survey	NOUN
inlawrev-2865	1	5	of	of	ADP
inlawrev-2865	1	6	recent	recent	ADJ
inlawrev-2865	1	7	developments	development	NOUN
inlawrev-2865	1	8	in	in	ADP
inlawrev-2865	1	9	indiana	indiana	PROPN
inlawrev-2865	1	10	taxation	taxation	PROPN
inlawrev-2865	1	11	law	law	NOUN
inlawrev-2865	1	12	lawrence	lawrence	PROPN
inlawrev-2865	1	13	a.	a.	PROPN
inlawrev-2865	1	14	jegen	jegen	PROPN
inlawrev-2865	1	15	,	,	PUNCT
inlawrev-2865	1	16	iii	iii	PROPN
inlawrev-2865	1	17	*	*	PUNCT
inlawrev-2865	1	18	john	john	PROPN
inlawrev-2865	1	19	r.	r.	PROPN
inlawrev-2865	1	20	maley	maley	PROPN
inlawrev-2865	1	21	*	*	PROPN
inlawrev-2865	1	22	*	*	PROPN
inlawrev-2865	1	23	i.	i.	NOUN
inlawrev-2865	1	24	introduction	introduction	NOUN
inlawrev-2865	1	25	during	during	ADP
inlawrev-2865	1	26	the	the	DET
inlawrev-2865	1	27	survey	survey	NOUN
inlawrev-2865	1	28	period	period	NOUN
inlawrev-2865	1	29	there	there	PRON
inlawrev-2865	1	30	were	be	VERB
inlawrev-2865	1	31	several	several	ADJ
inlawrev-2865	1	32	significant	significant	ADJ
inlawrev-2865	1	33	developments	development	NOUN
inlawrev-2865	1	34	in	in	ADP
inlawrev-2865	1	35	indiana	indiana	PROPN
inlawrev-2865	1	36	taxation	taxation	PROPN
inlawrev-2865	1	37	.	.	PUNCT
inlawrev-2865	2	1	the	the	DET
inlawrev-2865	2	2	general	general	ADJ
inlawrev-2865	2	3	reassessment	reassessment	NOUN
inlawrev-2865	2	4	of	of	ADP
inlawrev-2865	2	5	all	all	DET
inlawrev-2865	2	6	real	real	ADJ
inlawrev-2865	2	7	property	property	NOUN
inlawrev-2865	2	8	,	,	PUNCT
inlawrev-2865	2	9	which	which	PRON
inlawrev-2865	2	10	commenced	commence	VERB
inlawrev-2865	2	11	on	on	ADP
inlawrev-2865	2	12	july	july	PROPN
inlawrev-2865	2	13	1	1	NUM
inlawrev-2865	2	14	,	,	PUNCT
inlawrev-2865	2	15	1987	1987	NUM
inlawrev-2865	2	16	,	,	PUNCT
inlawrev-2865	2	17	continued	continue	VERB
inlawrev-2865	2	18	into	into	ADP
inlawrev-2865	2	19	1989	1989	NUM
inlawrev-2865	2	20	and	and	CCONJ
inlawrev-2865	2	21	will	will	AUX
inlawrev-2865	2	22	be	be	AUX
inlawrev-2865	2	23	the	the	DET
inlawrev-2865	2	24	basis	basis	NOUN
inlawrev-2865	2	25	for	for	ADP
inlawrev-2865	2	26	real	real	ADJ
inlawrev-2865	2	27	property	property	NOUN
inlawrev-2865	2	28	tax	tax	NOUN
inlawrev-2865	2	29	assessments	assessment	NOUN
inlawrev-2865	2	30	effective	effective	ADJ
inlawrev-2865	2	31	march	march	PROPN
inlawrev-2865	2	32	1	1	NUM
inlawrev-2865	2	33	,	,	PUNCT
inlawrev-2865	2	34	1989	1989	NUM
inlawrev-2865	2	35	.	.	PUNCT
inlawrev-2865	2	36	'	'	PUNCT
inlawrev-2865	3	1	the	the	DET
inlawrev-2865	3	2	new	new	ADJ
inlawrev-2865	3	3	valuations	valuation	NOUN
inlawrev-2865	3	4	of	of	ADP
inlawrev-2865	3	5	real	real	ADJ
inlawrev-2865	3	6	property	property	NOUN
inlawrev-2865	3	7	are	be	AUX
inlawrev-2865	3	8	to	to	PART
inlawrev-2865	3	9	remain	remain	VERB
inlawrev-2865	3	10	in	in	ADP
inlawrev-2865	3	11	effect	effect	NOUN
inlawrev-2865	3	12	until	until	SCONJ
inlawrev-2865	3	13	the	the	DET
inlawrev-2865	3	14	next	next	ADJ
inlawrev-2865	3	15	scheduled	schedule	VERB
inlawrev-2865	3	16	general	general	ADJ
inlawrev-2865	3	17	reassessment	reassessment	NOUN
inlawrev-2865	3	18	to	to	PART
inlawrev-2865	3	19	be	be	AUX
inlawrev-2865	3	20	completed	complete	VERB
inlawrev-2865	3	21	by	by	ADP
inlawrev-2865	3	22	march	march	PROPN
inlawrev-2865	3	23	1	1	NUM
inlawrev-2865	3	24	,	,	PUNCT
inlawrev-2865	3	25	1997.^	1997.^	NUM
inlawrev-2865	3	26	as	as	SCONJ
inlawrev-2865	3	27	taxpayers	taxpayer	NOUN
inlawrev-2865	3	28	litigate	litigate	VERB
inlawrev-2865	3	29	matters	matter	NOUN
inlawrev-2865	3	30	related	relate	VERB
inlawrev-2865	3	31	to	to	ADP
inlawrev-2865	3	32	the	the	DET
inlawrev-2865	3	33	general	general	ADJ
inlawrev-2865	3	34	reassessment	reassessment	NOUN
inlawrev-2865	3	35	and	and	CCONJ
inlawrev-2865	3	36	other	other	ADJ
inlawrev-2865	3	37	state	state	NOUN
inlawrev-2865	3	38	and	and	CCONJ
inlawrev-2865	3	39	local	local	ADJ
inlawrev-2865	3	40	tax	tax	NOUN
inlawrev-2865	3	41	issues	issue	NOUN
inlawrev-2865	3	42	,	,	PUNCT
inlawrev-2865	3	43	such	such	ADJ
inlawrev-2865	3	44	cases	case	NOUN
inlawrev-2865	3	45	will	will	AUX
inlawrev-2865	3	46	find	find	VERB
inlawrev-2865	3	47	their	their	PRON
inlawrev-2865	3	48	way	way	NOUN
inlawrev-2865	3	49	to	to	ADP
inlawrev-2865	3	50	the	the	DET
inlawrev-2865	3	51	indiana	indiana	PROPN
inlawrev-2865	3	52	tax	tax	NOUN
inlawrev-2865	3	53	court	court	NOUN
inlawrev-2865	3	54	,	,	PUNCT
inlawrev-2865	3	55	because	because	SCONJ
inlawrev-2865	3	56	of	of	ADP
inlawrev-2865	3	57	the	the	DET
inlawrev-2865	3	58	ever	ever	ADV
inlawrev-2865	3	59	growing	grow	VERB
inlawrev-2865	3	60	importance	importance	NOUN
inlawrev-2865	3	61	of	of	ADP
inlawrev-2865	3	62	the	the	DET
inlawrev-2865	3	63	indiana	indiana	PROPN
inlawrev-2865	3	64	tax	tax	PROPN
inlawrev-2865	3	65	court	court	NOUN
inlawrev-2865	3	66	to	to	ADP
inlawrev-2865	3	67	indiana	indiana	PROPN
inlawrev-2865	3	68	practitioners	practitioner	NOUN
inlawrev-2865	3	69	,	,	PUNCT
inlawrev-2865	3	70	this	this	DET
inlawrev-2865	3	71	article	article	NOUN
inlawrev-2865	3	72	will	will	AUX
inlawrev-2865	3	73	concentrate	concentrate	VERB
inlawrev-2865	3	74	on	on	ADP
inlawrev-2865	3	75	the	the	DET
inlawrev-2865	3	76	significant	significant	ADJ
inlawrev-2865	3	77	recent	recent	ADJ
inlawrev-2865	3	78	decisions	decision	NOUN
inlawrev-2865	3	79	of	of	ADP
inlawrev-2865	3	80	that	that	DET
inlawrev-2865	3	81	court	court	NOUN
inlawrev-2865	3	82	in	in	ADP
inlawrev-2865	3	83	an	an	DET
inlawrev-2865	3	84	attempt	attempt	NOUN
inlawrev-2865	3	85	to	to	PART
inlawrev-2865	3	86	capture	capture	VERB
inlawrev-2865	3	87	and	and	CCONJ
inlawrev-2865	3	88	convey	convey	VERB
inlawrev-2865	3	89	its	its	PRON
inlawrev-2865	3	90	judicial	judicial	ADJ
inlawrev-2865	3	91	philosophy	philosophy	NOUN
inlawrev-2865	3	92	.	.	PUNCT
inlawrev-2865	4	1	since	since	SCONJ
inlawrev-2865	4	2	it	it	PRON
inlawrev-2865	4	3	first	first	ADV
inlawrev-2865	4	4	opened	open	VERB
inlawrev-2865	4	5	its	its	PRON
inlawrev-2865	4	6	doors	door	NOUN
inlawrev-2865	4	7	in	in	ADP
inlawrev-2865	4	8	july	july	PROPN
inlawrev-2865	4	9	of	of	ADP
inlawrev-2865	4	10	1986	1986	NUM
inlawrev-2865	4	11	,	,	PUNCT
inlawrev-2865	4	12	the	the	DET
inlawrev-2865	4	13	indiana	indiana	PROPN
inlawrev-2865	4	14	tax	tax	PROPN
inlawrev-2865	4	15	court	court	NOUN
inlawrev-2865	4	16	has	have	AUX
inlawrev-2865	4	17	become	become	VERB
inlawrev-2865	4	18	a	a	DET
inlawrev-2865	4	19	key	key	ADJ
inlawrev-2865	4	20	figure	figure	NOUN
inlawrev-2865	4	21	in	in	ADP
inlawrev-2865	4	22	the	the	DET
inlawrev-2865	4	23	development	development	NOUN
inlawrev-2865	4	24	and	and	CCONJ
inlawrev-2865	4	25	interpretation	interpretation	NOUN
inlawrev-2865	4	26	of	of	ADP
inlawrev-2865	4	27	indiana	indiana	PROPN
inlawrev-2865	4	28	tax	tax	PROPN
inlawrev-2865	4	29	law	law	NOUN
inlawrev-2865	4	30	.	.	PUNCT
inlawrev-2865	5	1	judge	judge	PROPN
inlawrev-2865	5	2	thomas	thomas	PROPN
inlawrev-2865	5	3	fisher	fisher	PROPN
inlawrev-2865	5	4	,	,	PUNCT
inlawrev-2865	5	5	who	who	PRON
inlawrev-2865	5	6	presides	preside	VERB
inlawrev-2865	5	7	over	over	ADP
inlawrev-2865	5	8	the	the	DET
inlawrev-2865	5	9	indiana	indiana	PROPN
inlawrev-2865	5	10	tax	tax	PROPN
inlawrev-2865	5	11	court	court	NOUN
inlawrev-2865	5	12	,	,	PUNCT
inlawrev-2865	5	13	rendered	render	VERB
inlawrev-2865	5	14	important	important	ADJ
inlawrev-2865	5	15	opinions	opinion	NOUN
inlawrev-2865	5	16	on	on	ADP
inlawrev-2865	5	17	a	a	DET
inlawrev-2865	5	18	wide	wide	ADJ
inlawrev-2865	5	19	array	array	NOUN
inlawrev-2865	5	20	of	of	ADP
inlawrev-2865	5	21	state	state	NOUN
inlawrev-2865	5	22	tax	tax	NOUN
inlawrev-2865	5	23	issues	issue	NOUN
inlawrev-2865	5	24	during	during	ADP
inlawrev-2865	5	25	the	the	DET
inlawrev-2865	5	26	survey	survey	NOUN
inlawrev-2865	5	27	period	period	NOUN
inlawrev-2865	5	28	,	,	PUNCT
inlawrev-2865	5	29	ranging	range	VERB
inlawrev-2865	5	30	from	from	ADP
inlawrev-2865	5	31	the	the	DET
inlawrev-2865	5	32	availability	availability	NOUN
inlawrev-2865	5	33	of	of	ADP
inlawrev-2865	5	34	injunctive	injunctive	ADJ
inlawrev-2865	5	35	relief	relief	NOUN
inlawrev-2865	5	36	to	to	ADP
inlawrev-2865	5	37	whether	whether	SCONJ
inlawrev-2865	5	38	the	the	DET
inlawrev-2865	5	39	rental	rental	NOUN
inlawrev-2865	5	40	of	of	ADP
inlawrev-2865	5	41	video	video	NOUN
inlawrev-2865	5	42	tapes	tape	NOUN
inlawrev-2865	5	43	is	be	AUX
inlawrev-2865	5	44	subject	subject	ADJ
inlawrev-2865	5	45	to	to	ADP
inlawrev-2865	5	46	sales	sale	NOUN
inlawrev-2865	5	47	tax	tax	NOUN
inlawrev-2865	5	48	.	.	PUNCT
inlawrev-2865	6	1	part	part	NOUN
inlawrev-2865	6	2	two	two	NUM
inlawrev-2865	6	3	of	of	ADP
inlawrev-2865	6	4	this	this	DET
inlawrev-2865	6	5	article	article	NOUN
inlawrev-2865	6	6	will	will	AUX
inlawrev-2865	6	7	address	address	VERB
inlawrev-2865	6	8	the	the	DET
inlawrev-2865	6	9	indiana	indiana	PROPN
inlawrev-2865	6	10	tax	tax	PROPN
inlawrev-2865	6	11	court	court	NOUN
inlawrev-2865	6	12	's	's	PART
inlawrev-2865	6	13	power	power	NOUN
inlawrev-2865	6	14	to	to	PART
inlawrev-2865	6	15	enjoin	enjoin	VERB
inlawrev-2865	6	16	the	the	DET
inlawrev-2865	6	17	collection	collection	NOUN
inlawrev-2865	6	18	of	of	ADP
inlawrev-2865	6	19	tax	tax	NOUN
inlawrev-2865	6	20	pending	pende	VERB
inlawrev-2865	6	21	the	the	DET
inlawrev-2865	6	22	outcome	outcome	NOUN
inlawrev-2865	6	23	of	of	ADP
inlawrev-2865	6	24	the	the	DET
inlawrev-2865	6	25	original	original	ADJ
inlawrev-2865	6	26	tax	tax	NOUN
inlawrev-2865	7	1	appeal.^	appeal.^	PROPN
inlawrev-2865	7	2	as	as	SCONJ
inlawrev-2865	7	3	will	will	AUX
inlawrev-2865	7	4	be	be	AUX
inlawrev-2865	7	5	seen	see	VERB
inlawrev-2865	7	6	,	,	PUNCT
inlawrev-2865	7	7	judge	judge	PROPN
inlawrev-2865	7	8	fisher	fisher	PROPN
inlawrev-2865	7	9	has	have	AUX
inlawrev-2865	7	10	considered	consider	VERB
inlawrev-2865	7	11	each	each	DET
inlawrev-2865	7	12	such	such	ADJ
inlawrev-2865	7	13	petition	petition	NOUN
inlawrev-2865	7	14	with	with	ADP
inlawrev-2865	7	15	great	great	ADJ
inlawrev-2865	7	16	care	care	NOUN
inlawrev-2865	7	17	and	and	CCONJ
inlawrev-2865	7	18	has	have	AUX
inlawrev-2865	7	19	not	not	PART
inlawrev-2865	7	20	been	be	AUX
inlawrev-2865	7	21	hesitant	hesitant	ADJ
inlawrev-2865	7	22	to	to	PART
inlawrev-2865	7	23	enjoin	enjoin	VERB
inlawrev-2865	7	24	the	the	DET
inlawrev-2865	7	25	collection	collection	NOUN
inlawrev-2865	7	26	of	of	ADP
inlawrev-2865	7	27	*	*	PROPN
inlawrev-2865	7	28	thomas	thomas	PROPN
inlawrev-2865	7	29	f.	f.	PROPN
inlawrev-2865	7	30	sheehan	sheehan	PROPN
inlawrev-2865	7	31	professor	professor	PROPN
inlawrev-2865	7	32	of	of	ADP
inlawrev-2865	7	33	tax	tax	NOUN
inlawrev-2865	7	34	law	law	NOUN
inlawrev-2865	7	35	and	and	CCONJ
inlawrev-2865	7	36	policy	policy	NOUN
inlawrev-2865	7	37	,	,	PUNCT
inlawrev-2865	7	38	indiana	indiana	PROPN
inlawrev-2865	7	39	university	university	PROPN
inlawrev-2865	7	40	school	school	NOUN
inlawrev-2865	7	41	of	of	ADP
inlawrev-2865	7	42	law	law	PROPN
inlawrev-2865	7	43	indianapolis	indianapolis	PROPN
inlawrev-2865	7	44	.	.	PUNCT
inlawrev-2865	8	1	b.a	b.a	PROPN
inlawrev-2865	8	2	.	.	PROPN
inlawrev-2865	8	3	,	,	PUNCT
inlawrev-2865	8	4	beloit	beloit	NOUN
inlawrev-2865	8	5	college	college	NOUN
inlawrev-2865	8	6	;	;	PUNCT
inlawrev-2865	8	7	m.b.a	m.b.a	NOUN
inlawrev-2865	8	8	.	.	PROPN
inlawrev-2865	8	9	,	,	PUNCT
inlawrev-2865	8	10	j.d	j.d	PROPN
inlawrev-2865	8	11	.	.	PROPN
inlawrev-2865	8	12	,	,	PUNCT
inlawrev-2865	8	13	university	university	PROPN
inlawrev-2865	8	14	of	of	ADP
inlawrev-2865	8	15	michigan	michigan	PROPN
inlawrev-2865	8	16	;	;	PUNCT
inlawrev-2865	8	17	l.l.m	l.l.m	NOUN
inlawrev-2865	8	18	.	.	PROPN
inlawrev-2865	8	19	,	,	PUNCT
inlawrev-2865	8	20	new	new	PROPN
inlawrev-2865	8	21	york	york	PROPN
inlawrev-2865	8	22	university	university	PROPN
inlawrev-2865	8	23	.	.	PUNCT
inlawrev-2865	9	1	*	*	PUNCT
inlawrev-2865	9	2	*	*	PUNCT
inlawrev-2865	9	3	law	law	NOUN
inlawrev-2865	9	4	clerk	clerk	NOUN
inlawrev-2865	9	5	to	to	ADP
inlawrev-2865	9	6	the	the	DET
inlawrev-2865	9	7	honorable	honorable	ADJ
inlawrev-2865	9	8	larry	larry	PROPN
inlawrev-2865	9	9	j.	j.	PROPN
inlawrev-2865	9	10	mckinney	mckinney	PROPN
inlawrev-2865	9	11	,	,	PUNCT
inlawrev-2865	9	12	united	united	PROPN
inlawrev-2865	9	13	states	states	PROPN
inlawrev-2865	9	14	district	district	PROPN
inlawrev-2865	9	15	court	court	NOUN
inlawrev-2865	9	16	for	for	ADP
inlawrev-2865	9	17	the	the	DET
inlawrev-2865	9	18	southern	southern	ADJ
inlawrev-2865	9	19	district	district	PROPN
inlawrev-2865	9	20	of	of	ADP
inlawrev-2865	9	21	indiana	indiana	PROPN
inlawrev-2865	9	22	.	.	PUNCT
inlawrev-2865	10	1	b.a	b.a	PROPN
inlawrev-2865	10	2	.	.	PROPN
inlawrev-2865	10	3	,	,	PUNCT
inlawrev-2865	10	4	university	university	PROPN
inlawrev-2865	10	5	of	of	ADP
inlawrev-2865	10	6	notre	notre	PROPN
inlawrev-2865	10	7	dame	dame	PROPN
inlawrev-2865	10	8	,	,	PUNCT
inlawrev-2865	10	9	1985	1985	NUM
inlawrev-2865	10	10	;	;	PUNCT
inlawrev-2865	10	11	j.d	j.d	PROPN
inlawrev-2865	10	12	,	,	PUNCT
inlawrev-2865	10	13	(	(	PUNCT
inlawrev-2865	10	14	summa	summa	ADJ
inlawrev-2865	10	15	cum	cum	NOUN
inlawrev-2865	10	16	laude	laude	PROPN
inlawrev-2865	10	17	)	)	PUNCT
inlawrev-2865	10	18	indiana	indiana	PROPN
inlawrev-2865	10	19	university	university	PROPN
inlawrev-2865	10	20	school	school	NOUN
inlawrev-2865	10	21	of	of	ADP
inlawrev-2865	10	22	law	law	PROPN
inlawrev-2865	10	23	indianapolis	indianapolis	PROPN
inlawrev-2865	10	24	,	,	PUNCT
inlawrev-2865	10	25	1988	1988	NUM
inlawrev-2865	10	26	.	.	PUNCT
inlawrev-2865	11	1	1	1	X
inlawrev-2865	11	2	.	.	X
inlawrev-2865	11	3	ind	ind	PROPN
inlawrev-2865	11	4	.	.	PUNCT
inlawrev-2865	12	1	code	code	PROPN
inlawrev-2865	12	2	§	§	PROPN
inlawrev-2865	12	3	6	6	NUM
inlawrev-2865	12	4	-	-	SYM
inlawrev-2865	12	5	1.1	1.1	NUM
inlawrev-2865	12	6	-	-	PUNCT
inlawrev-2865	12	7	4	4	NUM
inlawrev-2865	12	8	-	-	SYM
inlawrev-2865	12	9	4	4	NUM
inlawrev-2865	12	10	(	(	PUNCT
inlawrev-2865	12	11	1988	1988	NUM
inlawrev-2865	12	12	)	)	PUNCT
inlawrev-2865	12	13	.	.	PUNCT
inlawrev-2865	13	1	real	real	ADJ
inlawrev-2865	13	2	property	property	NOUN
inlawrev-2865	13	3	taxes	taxis	NOUN
inlawrev-2865	13	4	from	from	ADP
inlawrev-2865	13	5	the	the	DET
inlawrev-2865	13	6	march	march	PROPN
inlawrev-2865	13	7	1	1	NUM
inlawrev-2865	13	8	,	,	PUNCT
inlawrev-2865	13	9	1989	1989	NUM
inlawrev-2865	13	10	assessments	assessment	NOUN
inlawrev-2865	13	11	will	will	AUX
inlawrev-2865	13	12	be	be	AUX
inlawrev-2865	13	13	due	due	ADJ
inlawrev-2865	13	14	in	in	ADP
inlawrev-2865	13	15	may	may	PROPN
inlawrev-2865	13	16	and	and	CCONJ
inlawrev-2865	13	17	november	november	PROPN
inlawrev-2865	13	18	of	of	ADP
inlawrev-2865	13	19	1990	1990	NUM
inlawrev-2865	13	20	.	.	PUNCT
inlawrev-2865	14	1	2	2	X
inlawrev-2865	14	2	.	.	X
inlawrev-2865	14	3	i	i	PRON
inlawrev-2865	14	4	d.	d.	PROPN
inlawrev-2865	14	5	last	last	ADJ
inlawrev-2865	14	6	year	year	NOUN
inlawrev-2865	14	7	's	's	PART
inlawrev-2865	14	8	survey	survey	NOUN
inlawrev-2865	14	9	contained	contain	VERB
inlawrev-2865	14	10	an	an	DET
inlawrev-2865	14	11	excellent	excellent	ADJ
inlawrev-2865	14	12	discussion	discussion	NOUN
inlawrev-2865	14	13	of	of	ADP
inlawrev-2865	14	14	the	the	DET
inlawrev-2865	14	15	general	general	ADJ
inlawrev-2865	14	16	reassessment	reassessment	NOUN
inlawrev-2865	14	17	.	.	PUNCT
inlawrev-2865	15	1	see	see	VERB
inlawrev-2865	15	2	stroble	stroble	ADJ
inlawrev-2865	15	3	&	&	CCONJ
inlawrev-2865	15	4	d'avis	d'avis	PROPN
inlawrev-2865	15	5	,	,	PUNCT
inlawrev-2865	15	6	current	current	ADJ
inlawrev-2865	15	7	issues	issue	NOUN
inlawrev-2865	15	8	affecting	affect	VERB
inlawrev-2865	15	9	indiana	indiana	PROPN
inlawrev-2865	15	10	tax	tax	NOUN
inlawrev-2865	15	11	policy	policy	NOUN
inlawrev-2865	15	12	,	,	PUNCT
inlawrev-2865	15	13	22	22	NUM
inlawrev-2865	15	14	ind	ind	NOUN
inlawrev-2865	15	15	.	.	PUNCT
inlawrev-2865	16	1	l.	l.	PROPN
inlawrev-2865	16	2	rev	rev	PROPN
inlawrev-2865	16	3	.	.	PROPN
inlawrev-2865	16	4	449	449	NUM
inlawrev-2865	16	5	,	,	PUNCT
inlawrev-2865	16	6	449	449	NUM
inlawrev-2865	16	7	-	-	SYM
inlawrev-2865	16	8	67	67	NUM
inlawrev-2865	16	9	(	(	PUNCT
inlawrev-2865	16	10	1989	1989	NUM
inlawrev-2865	16	11	)	)	PUNCT
inlawrev-2865	16	12	.	.	PUNCT
inlawrev-2865	17	1	given	give	VERB
inlawrev-2865	17	2	last	last	ADJ
inlawrev-2865	17	3	year	year	NOUN
inlawrev-2865	17	4	's	's	PART
inlawrev-2865	17	5	thorough	thorough	ADJ
inlawrev-2865	17	6	treatment	treatment	NOUN
inlawrev-2865	17	7	of	of	ADP
inlawrev-2865	17	8	the	the	DET
inlawrev-2865	17	9	issue	issue	NOUN
inlawrev-2865	17	10	,	,	PUNCT
inlawrev-2865	17	11	this	this	DET
inlawrev-2865	17	12	article	article	NOUN
inlawrev-2865	17	13	will	will	AUX
inlawrev-2865	17	14	not	not	PART
inlawrev-2865	17	15	repeat	repeat	VERB
inlawrev-2865	17	16	any	any	DET
inlawrev-2865	17	17	discussion	discussion	NOUN
inlawrev-2865	17	18	of	of	ADP
inlawrev-2865	17	19	the	the	DET
inlawrev-2865	17	20	reassessment	reassessment	NOUN
inlawrev-2865	17	21	.	.	PUNCT
inlawrev-2865	18	1	3	3	X
inlawrev-2865	18	2	.	.	X
inlawrev-2865	18	3	see	see	VERB
inlawrev-2865	18	4	infra	infra	NOUN
inlawrev-2865	18	5	text	text	NOUN
inlawrev-2865	18	6	accompanying	accompanying	ADJ
inlawrev-2865	18	7	notes	note	NOUN
inlawrev-2865	18	8	6	6	NUM
inlawrev-2865	18	9	-	-	SYM
inlawrev-2865	18	10	45	45	NUM
inlawrev-2865	18	11	.	.	PUNCT
inlawrev-2865	19	1	531	531	NUM
inlawrev-2865	19	2	532	532	NUM
inlawrev-2865	19	3	indiana	indiana	NOUN
inlawrev-2865	19	4	law	law	PROPN
inlawrev-2865	19	5	review	review	NOUN
inlawrev-2865	19	6	[	[	X
inlawrev-2865	19	7	vol	vol	NOUN
inlawrev-2865	19	8	.	.	PUNCT
inlawrev-2865	19	9	23:531	23:531	NUM
inlawrev-2865	19	10	taxes	taxis	NOUN
inlawrev-2865	19	11	pending	pende	VERB
inlawrev-2865	19	12	the	the	DET
inlawrev-2865	19	13	outcome	outcome	NOUN
inlawrev-2865	19	14	of	of	ADP
inlawrev-2865	19	15	the	the	DET
inlawrev-2865	19	16	original	original	ADJ
inlawrev-2865	19	17	tax	tax	NOUN
inlawrev-2865	19	18	appeal	appeal	NOUN
inlawrev-2865	19	19	in	in	ADP
inlawrev-2865	19	20	appropriate	appropriate	ADJ
inlawrev-2865	19	21	cases	case	NOUN
inlawrev-2865	19	22	.	.	PUNCT
inlawrev-2865	20	1	part	part	NOUN
inlawrev-2865	20	2	three	three	NUM
inlawrev-2865	20	3	will	will	AUX
inlawrev-2865	20	4	discuss	discuss	VERB
inlawrev-2865	20	5	some	some	PRON
inlawrev-2865	20	6	of	of	ADP
inlawrev-2865	20	7	the	the	DET
inlawrev-2865	20	8	indiana	indiana	PROPN
inlawrev-2865	20	9	tax	tax	PROPN
inlawrev-2865	20	10	court	court	NOUN
inlawrev-2865	20	11	's	's	PART
inlawrev-2865	20	12	decisions	decision	NOUN
inlawrev-2865	20	13	involving	involve	VERB
inlawrev-2865	20	14	tangible	tangible	ADJ
inlawrev-2865	20	15	property	property	NOUN
inlawrev-2865	20	16	,	,	PUNCT
inlawrev-2865	20	17	sales	sale	NOUN
inlawrev-2865	20	18	and	and	CCONJ
inlawrev-2865	20	19	use	use	NOUN
inlawrev-2865	20	20	,	,	PUNCT
inlawrev-2865	20	21	income	income	NOUN
inlawrev-2865	20	22	,	,	PUNCT
inlawrev-2865	20	23	and	and	CCONJ
inlawrev-2865	20	24	death	death	NOUN
inlawrev-2865	20	25	taxes	taxis	NOUN
inlawrev-2865	20	26	.	.	PUNCT
inlawrev-2865	21	1	"	"	PUNCT
inlawrev-2865	21	2	^	^	PUNCT
inlawrev-2865	21	3	a	a	DET
inlawrev-2865	21	4	few	few	ADJ
inlawrev-2865	21	5	important	important	ADJ
inlawrev-2865	21	6	decisions	decision	NOUN
inlawrev-2865	21	7	of	of	ADP
inlawrev-2865	21	8	the	the	DET
inlawrev-2865	21	9	indiana	indiana	PROPN
inlawrev-2865	21	10	supreme	supreme	PROPN
inlawrev-2865	21	11	court	court	PROPN
inlawrev-2865	21	12	will	will	AUX
inlawrev-2865	21	13	also	also	ADV
inlawrev-2865	21	14	be	be	AUX
inlawrev-2865	21	15	highlighted	highlight	VERB
inlawrev-2865	21	16	.	.	PUNCT
inlawrev-2865	22	1	finally	finally	ADV
inlawrev-2865	22	2	,	,	PUNCT
inlawrev-2865	22	3	part	part	NOUN
inlawrev-2865	22	4	four	four	NUM
inlawrev-2865	22	5	will	will	AUX
inlawrev-2865	22	6	briefly	briefly	ADV
inlawrev-2865	22	7	address	address	VERB
inlawrev-2865	22	8	the	the	DET
inlawrev-2865	22	9	apparent	apparent	ADJ
inlawrev-2865	22	10	demise	demise	NOUN
inlawrev-2865	22	11	of	of	ADP
inlawrev-2865	22	12	the	the	DET
inlawrev-2865	22	13	intangibles	intangible	NOUN
inlawrev-2865	22	14	tax	tax	NOUN
inlawrev-2865	22	15	in	in	ADP
inlawrev-2865	22	16	indiana.^	indiana.^	PROPN
inlawrev-2865	22	17	ii	ii	PROPN
inlawrev-2865	22	18	.	.	PUNCT
inlawrev-2865	23	1	the	the	DET
inlawrev-2865	23	2	indiana	indiana	PROPN
inlawrev-2865	23	3	tax	tax	PROPN
inlawrev-2865	23	4	court	court	NOUN
inlawrev-2865	23	5	's	's	PART
inlawrev-2865	23	6	injunctive	injunctive	ADJ
inlawrev-2865	23	7	relief	relief	NOUN
inlawrev-2865	23	8	powers	power	NOUN
inlawrev-2865	23	9	under	under	ADP
inlawrev-2865	23	10	its	its	PRON
inlawrev-2865	23	11	enabling	enable	VERB
inlawrev-2865	23	12	statute	statute	NOUN
inlawrev-2865	24	1	,	,	PUNCT
inlawrev-2865	24	2	the	the	DET
inlawrev-2865	24	3	indiana	indiana	PROPN
inlawrev-2865	24	4	tax	tax	PROPN
inlawrev-2865	24	5	court	court	NOUN
inlawrev-2865	24	6	has	have	VERB
inlawrev-2865	24	7	the	the	DET
inlawrev-2865	24	8	power	power	NOUN
inlawrev-2865	24	9	to	to	PART
inlawrev-2865	24	10	enjoin	enjoin	VERB
inlawrev-2865	24	11	the	the	DET
inlawrev-2865	24	12	collection	collection	NOUN
inlawrev-2865	24	13	of	of	ADP
inlawrev-2865	24	14	taxes	taxis	NOUN
inlawrev-2865	24	15	pending	pende	VERB
inlawrev-2865	24	16	the	the	DET
inlawrev-2865	24	17	original	original	ADJ
inlawrev-2865	24	18	tax	tax	NOUN
inlawrev-2865	24	19	appeal	appeal	NOUN
inlawrev-2865	24	20	.	.	PUNCT
inlawrev-2865	25	1	specifically	specifically	ADV
inlawrev-2865	25	2	,	,	PUNCT
inlawrev-2865	25	3	indiana	indiana	PROPN
inlawrev-2865	25	4	code	code	PROPN
inlawrev-2865	25	5	section	section	PROPN
inlawrev-2865	25	6	33	33	NUM
inlawrev-2865	25	7	-	-	SYM
inlawrev-2865	25	8	3	3	NUM
inlawrev-2865	25	9	-	-	PUNCT
inlawrev-2865	25	10	5	5	NUM
inlawrev-2865	25	11	-	-	SYM
inlawrev-2865	25	12	11	11	NUM
inlawrev-2865	25	13	provides	provide	VERB
inlawrev-2865	25	14	that	that	SCONJ
inlawrev-2865	25	15	a	a	DET
inlawrev-2865	25	16	taxpayer	taxpayer	NOUN
inlawrev-2865	25	17	may	may	AUX
inlawrev-2865	25	18	seek	seek	VERB
inlawrev-2865	25	19	to	to	PART
inlawrev-2865	25	20	enjoin	enjoin	VERB
inlawrev-2865	25	21	the	the	DET
inlawrev-2865	25	22	collection	collection	NOUN
inlawrev-2865	25	23	of	of	ADP
inlawrev-2865	25	24	a	a	DET
inlawrev-2865	25	25	tax	tax	NOUN
inlawrev-2865	25	26	pending	pende	VERB
inlawrev-2865	25	27	the	the	DET
inlawrev-2865	25	28	original	original	ADJ
inlawrev-2865	25	29	tax	tax	NOUN
inlawrev-2865	25	30	appeal	appeal	NOUN
inlawrev-2865	25	31	by	by	ADP
inlawrev-2865	25	32	filing	file	VERB
inlawrev-2865	25	33	a	a	DET
inlawrev-2865	25	34	petition	petition	NOUN
inlawrev-2865	25	35	with	with	ADP
inlawrev-2865	25	36	the	the	DET
inlawrev-2865	25	37	indiana	indiana	PROPN
inlawrev-2865	25	38	tax	tax	NOUN
inlawrev-2865	25	39	court	court	NOUN
inlawrev-2865	25	40	.	.	PUNCT
inlawrev-2865	25	41	^	^	PUNCT
inlawrev-2865	26	1	the	the	DET
inlawrev-2865	26	2	petition	petition	NOUN
inlawrev-2865	26	3	must	must	AUX
inlawrev-2865	26	4	set	set	VERB
inlawrev-2865	26	5	forth	forth	ADP
inlawrev-2865	26	6	a	a	DET
inlawrev-2865	26	7	summary	summary	NOUN
inlawrev-2865	26	8	of	of	ADP
inlawrev-2865	26	9	(	(	PUNCT
inlawrev-2865	26	10	1	1	X
inlawrev-2865	26	11	)	)	PUNCT
inlawrev-2865	26	12	the	the	DET
inlawrev-2865	26	13	issues	issue	NOUN
inlawrev-2865	26	14	the	the	DET
inlawrev-2865	26	15	taxpayer	taxpayer	NOUN
inlawrev-2865	26	16	will	will	AUX
inlawrev-2865	26	17	raise	raise	VERB
inlawrev-2865	26	18	in	in	ADP
inlawrev-2865	26	19	the	the	DET
inlawrev-2865	26	20	original	original	ADJ
inlawrev-2865	26	21	tax	tax	NOUN
inlawrev-2865	26	22	appeal	appeal	NOUN
inlawrev-2865	26	23	,	,	PUNCT
inlawrev-2865	26	24	and	and	CCONJ
inlawrev-2865	26	25	(	(	PUNCT
inlawrev-2865	26	26	2	2	X
inlawrev-2865	26	27	)	)	PUNCT
inlawrev-2865	26	28	the	the	DET
inlawrev-2865	26	29	equitable	equitable	ADJ
inlawrev-2865	26	30	considerations	consideration	NOUN
inlawrev-2865	26	31	upon	upon	SCONJ
inlawrev-2865	26	32	which	which	PRON
inlawrev-2865	26	33	the	the	DET
inlawrev-2865	26	34	collection	collection	NOUN
inlawrev-2865	26	35	should	should	AUX
inlawrev-2865	26	36	be	be	AUX
inlawrev-2865	26	37	enjoined.^	enjoined.^	NOUN
inlawrev-2865	26	38	after	after	ADP
inlawrev-2865	26	39	holding	hold	VERB
inlawrev-2865	26	40	a	a	DET
inlawrev-2865	26	41	hearing	hearing	NOUN
inlawrev-2865	26	42	on	on	ADP
inlawrev-2865	26	43	the	the	DET
inlawrev-2865	26	44	petition	petition	NOUN
inlawrev-2865	26	45	,	,	PUNCT
inlawrev-2865	26	46	the	the	DET
inlawrev-2865	26	47	indiana	indiana	PROPN
inlawrev-2865	26	48	tax	tax	PROPN
inlawrev-2865	26	49	court	court	NOUN
inlawrev-2865	26	50	may	may	AUX
inlawrev-2865	26	51	enjoin	enjoin	VERB
inlawrev-2865	26	52	the	the	DET
inlawrev-2865	26	53	collection	collection	NOUN
inlawrev-2865	26	54	of	of	ADP
inlawrev-2865	26	55	the	the	DET
inlawrev-2865	26	56	tax	tax	NOUN
inlawrev-2865	26	57	pending	pende	VERB
inlawrev-2865	26	58	the	the	DET
inlawrev-2865	26	59	original	original	ADJ
inlawrev-2865	26	60	tax	tax	NOUN
inlawrev-2865	26	61	appeal	appeal	NOUN
inlawrev-2865	26	62	if	if	SCONJ
inlawrev-2865	26	63	the	the	DET
inlawrev-2865	26	64	court	court	NOUN
inlawrev-2865	26	65	finds	find	VERB
inlawrev-2865	26	66	that	that	PRON
inlawrev-2865	26	67	:	:	PUNCT
inlawrev-2865	26	68	(	(	PUNCT
inlawrev-2865	26	69	1	1	X
inlawrev-2865	26	70	)	)	PUNCT
inlawrev-2865	26	71	the	the	DET
inlawrev-2865	26	72	issues	issue	NOUN
inlawrev-2865	26	73	raised	raise	VERB
inlawrev-2865	26	74	by	by	ADP
inlawrev-2865	26	75	the	the	DET
inlawrev-2865	26	76	original	original	ADJ
inlawrev-2865	26	77	tax	tax	NOUN
inlawrev-2865	26	78	appeal	appeal	NOUN
inlawrev-2865	26	79	are	be	AUX
inlawrev-2865	26	80	substantial	substantial	ADJ
inlawrev-2865	26	81	;	;	PUNCT
inlawrev-2865	26	82	(	(	PUNCT
inlawrev-2865	26	83	2	2	X
inlawrev-2865	26	84	)	)	PUNCT
inlawrev-2865	26	85	the	the	DET
inlawrev-2865	26	86	petitioner	petitioner	NOUN
inlawrev-2865	26	87	has	have	VERB
inlawrev-2865	26	88	a	a	DET
inlawrev-2865	26	89	reasonable	reasonable	ADJ
inlawrev-2865	26	90	opportunity	opportunity	NOUN
inlawrev-2865	26	91	to	to	PART
inlawrev-2865	26	92	prevail	prevail	VERB
inlawrev-2865	26	93	in	in	ADP
inlawrev-2865	26	94	the	the	DET
inlawrev-2865	26	95	original	original	ADJ
inlawrev-2865	26	96	tax	tax	NOUN
inlawrev-2865	26	97	appeal	appeal	NOUN
inlawrev-2865	26	98	;	;	PUNCT
inlawrev-2865	26	99	and	and	CCONJ
inlawrev-2865	26	100	(	(	PUNCT
inlawrev-2865	26	101	3	3	X
inlawrev-2865	26	102	)	)	PUNCT
inlawrev-2865	26	103	the	the	DET
inlawrev-2865	26	104	equitable	equitable	ADJ
inlawrev-2865	26	105	considerations	consideration	NOUN
inlawrev-2865	26	106	favoring	favor	VERB
inlawrev-2865	26	107	the	the	DET
inlawrev-2865	26	108	enjoining	enjoining	NOUN
inlawrev-2865	26	109	of	of	ADP
inlawrev-2865	26	110	the	the	DET
inlawrev-2865	26	111	collection	collection	NOUN
inlawrev-2865	26	112	of	of	ADP
inlawrev-2865	26	113	the	the	DET
inlawrev-2865	26	114	tax	tax	NOUN
inlawrev-2865	26	115	outweigh	outweigh	VERB
inlawrev-2865	26	116	the	the	DET
inlawrev-2865	26	117	state	state	NOUN
inlawrev-2865	26	118	's	's	PART
inlawrev-2865	26	119	interests	interest	NOUN
inlawrev-2865	26	120	in	in	ADP
inlawrev-2865	26	121	collecting	collect	VERB
inlawrev-2865	26	122	the	the	DET
inlawrev-2865	26	123	tax	tax	NOUN
inlawrev-2865	26	124	pending	pende	VERB
inlawrev-2865	26	125	the	the	DET
inlawrev-2865	26	126	original	original	ADJ
inlawrev-2865	26	127	tax	tax	NOUN
inlawrev-2865	26	128	appeal.^	appeal.^	ADV
inlawrev-2865	26	129	during	during	ADP
inlawrev-2865	26	130	its	its	PRON
inlawrev-2865	26	131	three	three	NUM
inlawrev-2865	26	132	years	year	NOUN
inlawrev-2865	26	133	in	in	ADP
inlawrev-2865	26	134	existence	existence	NOUN
inlawrev-2865	26	135	,	,	PUNCT
inlawrev-2865	26	136	the	the	DET
inlawrev-2865	26	137	indiana	indiana	PROPN
inlawrev-2865	26	138	tax	tax	PROPN
inlawrev-2865	26	139	court	court	NOUN
inlawrev-2865	26	140	has	have	AUX
inlawrev-2865	26	141	interpreted	interpret	VERB
inlawrev-2865	26	142	this	this	DET
inlawrev-2865	26	143	statute	statute	NOUN
inlawrev-2865	26	144	some	some	DET
inlawrev-2865	26	145	eleven	eleven	NUM
inlawrev-2865	26	146	times	time	NOUN
inlawrev-2865	26	147	in	in	ADP
inlawrev-2865	26	148	deciding	decide	VERB
inlawrev-2865	26	149	whether	whether	SCONJ
inlawrev-2865	26	150	to	to	PART
inlawrev-2865	26	151	grant	grant	VERB
inlawrev-2865	26	152	or	or	CCONJ
inlawrev-2865	26	153	deny	deny	VERB
inlawrev-2865	26	154	the	the	DET
inlawrev-2865	26	155	petitions	petition	NOUN
inlawrev-2865	26	156	for	for	ADP
inlawrev-2865	26	157	injunctive	injunctive	ADJ
inlawrev-2865	26	158	relief	relief	NOUN
inlawrev-2865	26	159	.	.	PUNCT
inlawrev-2865	27	1	a	a	DET
inlawrev-2865	27	2	rough	rough	ADJ
inlawrev-2865	27	3	scorecard	scorecard	NOUN
inlawrev-2865	27	4	for	for	ADP
inlawrev-2865	27	5	the	the	DET
inlawrev-2865	27	6	injunction	injunction	NOUN
inlawrev-2865	27	7	cases	case	NOUN
inlawrev-2865	27	8	shows	show	VERB
inlawrev-2865	27	9	that	that	SCONJ
inlawrev-2865	27	10	the	the	DET
inlawrev-2865	27	11	indiana	indiana	PROPN
inlawrev-2865	27	12	tax	tax	PROPN
inlawrev-2865	27	13	court	court	NOUN
inlawrev-2865	27	14	has	have	AUX
inlawrev-2865	27	15	granted	grant	VERB
inlawrev-2865	27	16	injunctive	injunctive	ADJ
inlawrev-2865	27	17	relief	relief	NOUN
inlawrev-2865	27	18	seven	seven	NUM
inlawrev-2865	27	19	times,^	times,^	NOUN
inlawrev-2865	27	20	while	while	SCONJ
inlawrev-2865	27	21	it	it	PRON
inlawrev-2865	27	22	has	have	AUX
inlawrev-2865	27	23	denied	deny	VERB
inlawrev-2865	27	24	such	such	ADJ
inlawrev-2865	27	25	relief	relief	NOUN
inlawrev-2865	27	26	on	on	ADP
inlawrev-2865	27	27	four	four	NUM
inlawrev-2865	27	28	occasions	occasion	NOUN
inlawrev-2865	27	29	.	.	PUNCT
inlawrev-2865	27	30	'	'	PUNCT
inlawrev-2865	28	1	°	°	PRON
inlawrev-2865	28	2	4	4	X
inlawrev-2865	28	3	.	.	X
inlawrev-2865	28	4	see	see	VERB
inlawrev-2865	28	5	infra	infra	NOUN
inlawrev-2865	28	6	text	text	NOUN
inlawrev-2865	28	7	accompanying	accompany	VERB
inlawrev-2865	28	8	notes	note	NOUN
inlawrev-2865	28	9	46	46	NUM
inlawrev-2865	28	10	-	-	SYM
inlawrev-2865	28	11	87	87	NUM
inlawrev-2865	28	12	.	.	PUNCT
inlawrev-2865	29	1	5	5	X
inlawrev-2865	29	2	.	.	X
inlawrev-2865	29	3	see	see	VERB
inlawrev-2865	29	4	infra	infra	NOUN
inlawrev-2865	29	5	text	text	NOUN
inlawrev-2865	29	6	accompanying	accompanying	ADJ
inlawrev-2865	29	7	notes	note	NOUN
inlawrev-2865	29	8	88	88	NUM
inlawrev-2865	29	9	-	-	SYM
inlawrev-2865	29	10	91	91	NUM
inlawrev-2865	29	11	.	.	PUNCT
inlawrev-2865	30	1	6	6	NUM
inlawrev-2865	30	2	.	.	X
inlawrev-2865	30	3	ind	ind	PROPN
inlawrev-2865	30	4	.	.	PUNCT
inlawrev-2865	31	1	code	code	PROPN
inlawrev-2865	31	2	§	§	PROPN
inlawrev-2865	31	3	33	33	NUM
inlawrev-2865	31	4	-	-	SYM
inlawrev-2865	31	5	3	3	NUM
inlawrev-2865	31	6	-	-	PUNCT
inlawrev-2865	31	7	5	5	NUM
inlawrev-2865	31	8	-	-	PUNCT
inlawrev-2865	31	9	ll(b	ll(b	NOUN
inlawrev-2865	31	10	)	)	PUNCT
inlawrev-2865	31	11	(	(	PUNCT
inlawrev-2865	31	12	1988	1988	NUM
inlawrev-2865	31	13	)	)	PUNCT
inlawrev-2865	31	14	.	.	PUNCT
inlawrev-2865	32	1	the	the	DET
inlawrev-2865	32	2	1987	1987	NUM
inlawrev-2865	32	3	and	and	CCONJ
inlawrev-2865	32	4	1988	1988	NUM
inlawrev-2865	32	5	surveys	survey	NOUN
inlawrev-2865	32	6	highlighted	highlight	VERB
inlawrev-2865	32	7	the	the	DET
inlawrev-2865	32	8	indiana	indiana	PROPN
inlawrev-2865	32	9	tax	tax	PROPN
inlawrev-2865	32	10	court	court	NOUN
inlawrev-2865	32	11	's	's	PART
inlawrev-2865	32	12	injunctive	injunctive	ADJ
inlawrev-2865	32	13	rehef	rehef	NOUN
inlawrev-2865	32	14	powers	power	NOUN
inlawrev-2865	32	15	.	.	PUNCT
inlawrev-2865	33	1	see	see	VERB
inlawrev-2865	33	2	dlouhy	dlouhy	NOUN
inlawrev-2865	33	3	&	&	CCONJ
inlawrev-2865	33	4	king	king	NOUN
inlawrev-2865	33	5	,	,	PUNCT
inlawrev-2865	33	6	significant	significant	ADJ
inlawrev-2865	33	7	developments	development	NOUN
inlawrev-2865	33	8	in	in	ADP
inlawrev-2865	33	9	indiana	indiana	PROPN
inlawrev-2865	33	10	taxation	taxation	PROPN
inlawrev-2865	33	11	,	,	PUNCT
inlawrev-2865	33	12	21	21	NUM
inlawrev-2865	33	13	ind	ind	NOUN
inlawrev-2865	33	14	.	.	PUNCT
inlawrev-2865	34	1	l.	l.	PROPN
inlawrev-2865	34	2	rev	rev	PROPN
inlawrev-2865	34	3	.	.	PROPN
inlawrev-2865	34	4	383	383	NUM
inlawrev-2865	34	5	,	,	PUNCT
inlawrev-2865	34	6	395	395	NUM
inlawrev-2865	34	7	-	-	SYM
inlawrev-2865	34	8	98	98	NUM
inlawrev-2865	34	9	(	(	PUNCT
inlawrev-2865	34	10	1988	1988	NUM
inlawrev-2865	34	11	)	)	PUNCT
inlawrev-2865	34	12	;	;	PUNCT
inlawrev-2865	34	13	king	king	NOUN
inlawrev-2865	34	14	,	,	PUNCT
inlawrev-2865	34	15	some	some	DET
inlawrev-2865	34	16	very	very	ADV
inlawrev-2865	34	17	significant	significant	ADJ
inlawrev-2865	34	18	developments	development	NOUN
inlawrev-2865	34	19	in	in	ADP
inlawrev-2865	34	20	indiana	indiana	PROPN
inlawrev-2865	34	21	taxation	taxation	PROPN
inlawrev-2865	34	22	,	,	PUNCT
inlawrev-2865	34	23	20	20	NUM
inlawrev-2865	34	24	ind	ind	NOUN
inlawrev-2865	34	25	.	.	PUNCT
inlawrev-2865	35	1	l.	l.	PROPN
inlawrev-2865	35	2	rev	rev	PROPN
inlawrev-2865	35	3	.	.	PROPN
inlawrev-2865	35	4	361	361	NUM
inlawrev-2865	35	5	,	,	PUNCT
inlawrev-2865	35	6	374	374	NUM
inlawrev-2865	35	7	-	-	SYM
inlawrev-2865	35	8	76	76	NUM
inlawrev-2865	35	9	(	(	PUNCT
inlawrev-2865	35	10	1987	1987	NUM
inlawrev-2865	35	11	)	)	PUNCT
inlawrev-2865	35	12	.	.	PUNCT
inlawrev-2865	36	1	this	this	DET
inlawrev-2865	36	2	article	article	NOUN
inlawrev-2865	36	3	will	will	AUX
inlawrev-2865	36	4	explore	explore	VERB
inlawrev-2865	36	5	this	this	DET
inlawrev-2865	36	6	important	important	ADJ
inlawrev-2865	36	7	subject	subject	NOUN
inlawrev-2865	36	8	in	in	ADP
inlawrev-2865	36	9	more	more	ADJ
inlawrev-2865	36	10	detail	detail	NOUN
inlawrev-2865	36	11	based	base	VERB
inlawrev-2865	36	12	on	on	ADP
inlawrev-2865	36	13	recent	recent	ADJ
inlawrev-2865	36	14	decisions	decision	NOUN
inlawrev-2865	36	15	.	.	PUNCT
inlawrev-2865	37	1	7	7	X
inlawrev-2865	37	2	.	.	X
inlawrev-2865	37	3	ind	ind	PROPN
inlawrev-2865	37	4	.	.	PUNCT
inlawrev-2865	38	1	code	code	PROPN
inlawrev-2865	38	2	§	§	PROPN
inlawrev-2865	38	3	33	33	NUM
inlawrev-2865	38	4	-	-	SYM
inlawrev-2865	38	5	3	3	NUM
inlawrev-2865	38	6	-	-	SYM
inlawrev-2865	38	7	5	5	NUM
inlawrev-2865	38	8	-	-	SYM
inlawrev-2865	38	9	1	1	NUM
inlawrev-2865	38	10	1(b	1(b	NUM
inlawrev-2865	38	11	)	)	PUNCT
inlawrev-2865	38	12	(	(	PUNCT
inlawrev-2865	38	13	1988	1988	NUM
inlawrev-2865	38	14	)	)	PUNCT
inlawrev-2865	38	15	.	.	PUNCT
inlawrev-2865	39	1	8	8	X
inlawrev-2865	39	2	.	.	X
inlawrev-2865	39	3	ind	ind	PROPN
inlawrev-2865	39	4	.	.	PUNCT
inlawrev-2865	40	1	code	code	PROPN
inlawrev-2865	40	2	§	§	PROPN
inlawrev-2865	40	3	33	33	NUM
inlawrev-2865	40	4	-	-	SYM
inlawrev-2865	40	5	3	3	NUM
inlawrev-2865	40	6	-	-	SYM
inlawrev-2865	40	7	5	5	NUM
inlawrev-2865	40	8	-	-	SYM
inlawrev-2865	40	9	1	1	NUM
inlawrev-2865	40	10	1(c	1(c	NUM
inlawrev-2865	40	11	)	)	PUNCT
inlawrev-2865	40	12	(	(	PUNCT
inlawrev-2865	40	13	1988	1988	NUM
inlawrev-2865	40	14	)	)	PUNCT
inlawrev-2865	40	15	.	.	PUNCT
inlawrev-2865	41	1	9	9	X
inlawrev-2865	41	2	.	.	X
inlawrev-2865	41	3	see	see	VERB
inlawrev-2865	41	4	keller	keller	PROPN
inlawrev-2865	41	5	v	v	PROPN
inlawrev-2865	41	6	,	,	PUNCT
inlawrev-2865	41	7	indiana	indiana	PROPN
inlawrev-2865	41	8	dep't	dep't	NOUN
inlawrev-2865	41	9	of	of	ADP
inlawrev-2865	41	10	revenue	revenue	NOUN
inlawrev-2865	41	11	,	,	PUNCT
inlawrev-2865	41	12	530	530	NUM
inlawrev-2865	41	13	n.e,2d	n.e,2d	ADJ
inlawrev-2865	41	14	787	787	NUM
inlawrev-2865	41	15	(	(	PUNCT
inlawrev-2865	41	16	ind	ind	NOUN
inlawrev-2865	41	17	.	.	PUNCT
inlawrev-2865	42	1	tax	tax	PROPN
inlawrev-2865	42	2	ct	ct	PROPN
inlawrev-2865	42	3	.	.	PROPN
inlawrev-2865	42	4	1988	1988	NUM
inlawrev-2865	42	5	)	)	PUNCT
inlawrev-2865	42	6	;	;	PUNCT
inlawrev-2865	42	7	perkins	perkins	PROPN
inlawrev-2865	42	8	paving	paving	PROPN
inlawrev-2865	42	9	&	&	CCONJ
inlawrev-2865	42	10	trucking	trucking	PROPN
inlawrev-2865	42	11	v.	v.	ADP
inlawrev-2865	42	12	indiana	indiana	PROPN
inlawrev-2865	42	13	dep't	dep't	PROPN
inlawrev-2865	42	14	of	of	ADP
inlawrev-2865	42	15	revenue	revenue	NOUN
inlawrev-2865	42	16	,	,	PUNCT
inlawrev-2865	42	17	513	513	NUM
inlawrev-2865	42	18	n.e.2d	n.e.2d	NOUN
inlawrev-2865	42	19	1267	1267	NUM
inlawrev-2865	42	20	(	(	PUNCT
inlawrev-2865	42	21	ind	ind	NOUN
inlawrev-2865	42	22	.	.	PUNCT
inlawrev-2865	43	1	tax	tax	PROPN
inlawrev-2865	43	2	ct	ct	PROPN
inlawrev-2865	43	3	.	.	PROPN
inlawrev-2865	43	4	1987	1987	NUM
inlawrev-2865	43	5	)	)	PUNCT
inlawrev-2865	43	6	;	;	PUNCT
inlawrev-2865	44	1	national	national	ADJ
inlawrev-2865	44	2	private	private	ADJ
inlawrev-2865	44	3	trucking	trucking	NOUN
inlawrev-2865	44	4	ass'n	ass'n	PROPN
inlawrev-2865	44	5	v.	v.	PROPN
inlawrev-2865	44	6	indiana	indiana	PROPN
inlawrev-2865	44	7	dep't	dep't	PROPN
inlawrev-2865	44	8	of	of	ADP
inlawrev-2865	44	9	revenue	revenue	NOUN
inlawrev-2865	44	10	,	,	PUNCT
inlawrev-2865	44	11	512	512	NUM
inlawrev-2865	44	12	n.e.2d	n.e.2d	NOUN
inlawrev-2865	44	13	928	928	NUM
inlawrev-2865	44	14	1990	1990	NUM
inlawrev-2865	44	15	]	]	PUNCT
inlawrev-2865	45	1	indiana	indiana	PROPN
inlawrev-2865	45	2	tax	tax	PROPN
inlawrev-2865	45	3	law	law	NOUN
inlawrev-2865	45	4	533	533	NUM
inlawrev-2865	45	5	one	one	NUM
inlawrev-2865	45	6	of	of	ADP
inlawrev-2865	45	7	the	the	DET
inlawrev-2865	45	8	most	most	ADV
inlawrev-2865	45	9	recent	recent	ADJ
inlawrev-2865	45	10	decisions	decision	NOUN
inlawrev-2865	45	11	,	,	PUNCT
inlawrev-2865	45	12	keller	keller	PROPN
inlawrev-2865	45	13	v.	v.	PROPN
inlawrev-2865	45	14	indiana	indiana	PROPN
inlawrev-2865	45	15	department	department	PROPN
inlawrev-2865	45	16	of	of	ADP
inlawrev-2865	45	17	revenue	revenue	NOUN
inlawrev-2865	45	18	,	,	PUNCT
inlawrev-2865	45	19	^^	^^	PUNCT
inlawrev-2865	45	20	raises	raise	VERB
inlawrev-2865	45	21	a	a	DET
inlawrev-2865	45	22	number	number	NOUN
inlawrev-2865	45	23	of	of	ADP
inlawrev-2865	45	24	key	key	ADJ
inlawrev-2865	45	25	issues	issue	NOUN
inlawrev-2865	45	26	in	in	ADP
inlawrev-2865	45	27	this	this	DET
inlawrev-2865	45	28	setting	setting	NOUN
inlawrev-2865	45	29	and	and	CCONJ
inlawrev-2865	45	30	shows	show	VERB
inlawrev-2865	45	31	the	the	DET
inlawrev-2865	45	32	close	close	ADJ
inlawrev-2865	45	33	scrutiny	scrutiny	NOUN
inlawrev-2865	45	34	which	which	PRON
inlawrev-2865	45	35	the	the	DET
inlawrev-2865	45	36	indiana	indiana	PROPN
inlawrev-2865	45	37	tax	tax	NOUN
inlawrev-2865	45	38	court	court	NOUN
inlawrev-2865	45	39	gives	give	VERB
inlawrev-2865	45	40	to	to	ADP
inlawrev-2865	45	41	such	such	ADJ
inlawrev-2865	45	42	petitions	petition	NOUN
inlawrev-2865	45	43	.	.	PUNCT
inlawrev-2865	46	1	the	the	DET
inlawrev-2865	46	2	keller	keller	PROPN
inlawrev-2865	46	3	case	case	NOUN
inlawrev-2865	46	4	will	will	AUX
inlawrev-2865	46	5	be	be	AUX
inlawrev-2865	46	6	analyzed	analyze	VERB
inlawrev-2865	46	7	at	at	ADP
inlawrev-2865	46	8	some	some	DET
inlawrev-2865	46	9	length	length	NOUN
inlawrev-2865	46	10	in	in	ADP
inlawrev-2865	46	11	order	order	NOUN
inlawrev-2865	46	12	to	to	PART
inlawrev-2865	46	13	depict	depict	VERB
inlawrev-2865	46	14	the	the	DET
inlawrev-2865	46	15	indiana	indiana	PROPN
inlawrev-2865	46	16	tax	tax	PROPN
inlawrev-2865	46	17	court	court	NOUN
inlawrev-2865	46	18	's	's	PART
inlawrev-2865	46	19	philosophy	philosophy	NOUN
inlawrev-2865	46	20	in	in	ADP
inlawrev-2865	46	21	this	this	DET
inlawrev-2865	46	22	important	important	ADJ
inlawrev-2865	46	23	area	area	NOUN
inlawrev-2865	46	24	.	.	PUNCT
inlawrev-2865	47	1	a.	a.	NOUN
inlawrev-2865	48	1	the	the	DET
inlawrev-2865	48	2	*	*	PUNCT
inlawrev-2865	48	3	'	'	PUNCT
inlawrev-2865	48	4	unclean	unclean	ADJ
inlawrev-2865	48	5	hands	hand	NOUN
inlawrev-2865	48	6	"	"	PUNCT
inlawrev-2865	48	7	issue	issue	NOUN
inlawrev-2865	48	8	in	in	ADP
inlawrev-2865	48	9	keller	keller	PROPN
inlawrev-2865	48	10	,	,	PUNCT
inlawrev-2865	48	11	petitioner	petitioner	NOUN
inlawrev-2865	48	12	teresa	teresa	PROPN
inlawrev-2865	48	13	keller	keller	PROPN
inlawrev-2865	48	14	challenged	challenge	VERB
inlawrev-2865	48	15	the	the	DET
inlawrev-2865	48	16	indiana	indiana	PROPN
inlawrev-2865	48	17	department	department	PROPN
inlawrev-2865	48	18	of	of	ADP
inlawrev-2865	48	19	state	state	PROPN
inlawrev-2865	48	20	revenue	revenue	NOUN
inlawrev-2865	48	21	's	's	PART
inlawrev-2865	48	22	assessments	assessment	NOUN
inlawrev-2865	48	23	of	of	ADP
inlawrev-2865	48	24	state	state	NOUN
inlawrev-2865	48	25	income	income	NOUN
inlawrev-2865	48	26	taxes	taxis	NOUN
inlawrev-2865	48	27	.	.	PUNCT
inlawrev-2865	49	1	along	along	ADP
inlawrev-2865	49	2	with	with	ADP
inlawrev-2865	49	3	her	her	PRON
inlawrev-2865	49	4	original	original	ADJ
inlawrev-2865	49	5	tax	tax	NOUN
inlawrev-2865	49	6	appeal	appeal	NOUN
inlawrev-2865	49	7	to	to	ADP
inlawrev-2865	49	8	the	the	DET
inlawrev-2865	49	9	indiana	indiana	PROPN
inlawrev-2865	49	10	tax	tax	PROPN
inlawrev-2865	49	11	court	court	NOUN
inlawrev-2865	49	12	,	,	PUNCT
inlawrev-2865	49	13	ms	ms	PROPN
inlawrev-2865	49	14	.	.	PROPN
inlawrev-2865	49	15	keller	keller	PROPN
inlawrev-2865	49	16	filed	file	VERB
inlawrev-2865	49	17	a	a	DET
inlawrev-2865	49	18	petition	petition	NOUN
inlawrev-2865	49	19	to	to	PART
inlawrev-2865	49	20	enjoin	enjoin	VERB
inlawrev-2865	49	21	collection	collection	NOUN
inlawrev-2865	49	22	of	of	ADP
inlawrev-2865	49	23	the	the	DET
inlawrev-2865	49	24	taxes	taxis	NOUN
inlawrev-2865	49	25	pending	pende	VERB
inlawrev-2865	49	26	the	the	DET
inlawrev-2865	49	27	outcome	outcome	NOUN
inlawrev-2865	49	28	of	of	ADP
inlawrev-2865	49	29	the	the	DET
inlawrev-2865	49	30	litigation	litigation	NOUN
inlawrev-2865	49	31	on	on	ADP
inlawrev-2865	49	32	the	the	DET
inlawrev-2865	49	33	merits	merit	NOUN
inlawrev-2865	49	34	.	.	PUNCT
inlawrev-2865	50	1	the	the	DET
inlawrev-2865	50	2	department	department	PROPN
inlawrev-2865	50	3	of	of	ADP
inlawrev-2865	50	4	revenue	revenue	NOUN
inlawrev-2865	50	5	opposed	oppose	VERB
inlawrev-2865	50	6	the	the	DET
inlawrev-2865	50	7	petition	petition	NOUN
inlawrev-2865	50	8	for	for	ADP
inlawrev-2865	50	9	injunctive	injunctive	ADJ
inlawrev-2865	50	10	relief	relief	NOUN
inlawrev-2865	50	11	on	on	ADP
inlawrev-2865	50	12	the	the	DET
inlawrev-2865	50	13	grounds	ground	NOUN
inlawrev-2865	50	14	that	that	PRON
inlawrev-2865	50	15	keller	keller	PROPN
inlawrev-2865	50	16	had	have	VERB
inlawrev-2865	50	17	"	"	PUNCT
inlawrev-2865	50	18	unclean	unclean	ADJ
inlawrev-2865	50	19	hands	hand	NOUN
inlawrev-2865	50	20	.	.	PUNCT
inlawrev-2865	50	21	"	"	PUNCT
inlawrev-2865	51	1	the	the	DET
inlawrev-2865	51	2	department	department	NOUN
inlawrev-2865	51	3	specifically	specifically	ADV
inlawrev-2865	51	4	contended	contend	VERB
inlawrev-2865	51	5	that	that	SCONJ
inlawrev-2865	51	6	the	the	DET
inlawrev-2865	51	7	petitioner	petitioner	NOUN
inlawrev-2865	51	8	's	's	PART
inlawrev-2865	51	9	income	income	NOUN
inlawrev-2865	51	10	,	,	PUNCT
inlawrev-2865	51	11	which	which	PRON
inlawrev-2865	51	12	was	be	AUX
inlawrev-2865	51	13	earned	earn	VERB
inlawrev-2865	51	14	from	from	ADP
inlawrev-2865	51	15	the	the	DET
inlawrev-2865	51	16	operation	operation	NOUN
inlawrev-2865	51	17	of	of	ADP
inlawrev-2865	51	18	a	a	DET
inlawrev-2865	51	19	business	business	NOUN
inlawrev-2865	51	20	called	call	VERB
inlawrev-2865	51	21	"	"	PUNCT
inlawrev-2865	51	22	barbie	barbie	PROPN
inlawrev-2865	51	23	's	's	PART
inlawrev-2865	51	24	rubdown	rubdown	NOUN
inlawrev-2865	51	25	,	,	PUNCT
inlawrev-2865	51	26	"	"	PUNCT
inlawrev-2865	51	27	was	be	AUX
inlawrev-2865	51	28	derived	derive	VERB
inlawrev-2865	51	29	from	from	ADP
inlawrev-2865	51	30	an	an	DET
inlawrev-2865	51	31	illegal	illegal	ADJ
inlawrev-2865	51	32	business	business	NOUN
inlawrev-2865	51	33	and	and	CCONJ
inlawrev-2865	51	34	,	,	PUNCT
inlawrev-2865	51	35	therefore	therefore	ADV
inlawrev-2865	51	36	,	,	PUNCT
inlawrev-2865	51	37	should	should	AUX
inlawrev-2865	51	38	not	not	PART
inlawrev-2865	51	39	be	be	AUX
inlawrev-2865	51	40	the	the	DET
inlawrev-2865	51	41	subject	subject	NOUN
inlawrev-2865	51	42	of	of	ADP
inlawrev-2865	51	43	equitable	equitable	ADJ
inlawrev-2865	51	44	relief	relief	NOUN
inlawrev-2865	51	45	.	.	PUNCT
inlawrev-2865	52	1	moreover	moreover	ADV
inlawrev-2865	52	2	,	,	PUNCT
inlawrev-2865	52	3	the	the	DET
inlawrev-2865	52	4	department	department	NOUN
inlawrev-2865	52	5	argued	argue	VERB
inlawrev-2865	52	6	,	,	PUNCT
inlawrev-2865	52	7	the	the	DET
inlawrev-2865	52	8	petitioner	petitioner	NOUN
inlawrev-2865	52	9	had	have	AUX
inlawrev-2865	52	10	failed	fail	VERB
inlawrev-2865	52	11	to	to	PART
inlawrev-2865	52	12	timely	timely	ADV
inlawrev-2865	52	13	file	file	VERB
inlawrev-2865	52	14	her	her	PRON
inlawrev-2865	52	15	returns	return	NOUN
inlawrev-2865	52	16	.	.	PUNCT
inlawrev-2865	53	1	'	'	PUNCT
inlawrev-2865	53	2	^	^	PUNCT
inlawrev-2865	53	3	notwithstanding	notwithstanding	ADP
inlawrev-2865	53	4	these	these	DET
inlawrev-2865	53	5	arguments	argument	NOUN
inlawrev-2865	53	6	,	,	PUNCT
inlawrev-2865	53	7	which	which	PRON
inlawrev-2865	53	8	seem	seem	VERB
inlawrev-2865	53	9	appealing	appeal	VERB
inlawrev-2865	53	10	at	at	ADP
inlawrev-2865	53	11	least	least	ADJ
inlawrev-2865	53	12	on	on	ADP
inlawrev-2865	53	13	the	the	DET
inlawrev-2865	53	14	surface	surface	NOUN
inlawrev-2865	53	15	,	,	PUNCT
inlawrev-2865	53	16	the	the	DET
inlawrev-2865	53	17	indiana	indiana	PROPN
inlawrev-2865	53	18	tax	tax	PROPN
inlawrev-2865	53	19	court	court	NOUN
inlawrev-2865	53	20	found	find	VERB
inlawrev-2865	53	21	that	that	SCONJ
inlawrev-2865	53	22	the	the	DET
inlawrev-2865	53	23	petitioner	petitioner	NOUN
inlawrev-2865	53	24	was	be	AUX
inlawrev-2865	53	25	entitled	entitle	VERB
inlawrev-2865	53	26	to	to	ADP
inlawrev-2865	53	27	injunctive	injunctive	ADJ
inlawrev-2865	53	28	relief	relief	NOUN
inlawrev-2865	53	29	.	.	PUNCT
inlawrev-2865	54	1	the	the	DET
inlawrev-2865	54	2	court	court	NOUN
inlawrev-2865	54	3	first	first	ADV
inlawrev-2865	54	4	addressed	address	VERB
inlawrev-2865	54	5	the	the	DET
inlawrev-2865	54	6	fact	fact	NOUN
inlawrev-2865	54	7	that	that	SCONJ
inlawrev-2865	54	8	keller	keller	PROPN
inlawrev-2865	54	9	's	's	PART
inlawrev-2865	54	10	income	income	NOUN
inlawrev-2865	54	11	was	be	AUX
inlawrev-2865	54	12	derived	derive	VERB
inlawrev-2865	54	13	from	from	ADP
inlawrev-2865	54	14	what	what	PRON
inlawrev-2865	54	15	it	it	PRON
inlawrev-2865	54	16	called	call	VERB
inlawrev-2865	54	17	a	a	DET
inlawrev-2865	54	18	"	"	PUNCT
inlawrev-2865	54	19	presumed	presume	VERB
inlawrev-2865	54	20	illegal	illegal	ADJ
inlawrev-2865	54	21	business	business	NOUN
inlawrev-2865	54	22	.	.	PUNCT
inlawrev-2865	55	1	"'^	"'^	NOUN
inlawrev-2865	55	2	the	the	DET
inlawrev-2865	55	3	court	court	NOUN
inlawrev-2865	55	4	noted	note	VERB
inlawrev-2865	55	5	that	that	SCONJ
inlawrev-2865	55	6	in	in	ADP
inlawrev-2865	55	7	order	order	NOUN
inlawrev-2865	55	8	to	to	PART
inlawrev-2865	55	9	have	have	AUX
inlawrev-2865	55	10	unclean	unclean	ADJ
inlawrev-2865	55	11	hands	hand	NOUN
inlawrev-2865	55	12	,	,	PUNCT
inlawrev-2865	55	13	the	the	DET
inlawrev-2865	55	14	alleged	allege	VERB
inlawrev-2865	55	15	wrong	wrong	NOUN
inlawrev-2865	55	16	"	"	PUNCT
inlawrev-2865	55	17	must	must	AUX
inlawrev-2865	55	18	have	have	VERB
inlawrev-2865	55	19	an	an	DET
inlawrev-2865	55	20	'	'	PUNCT
inlawrev-2865	55	21	immediate	immediate	ADJ
inlawrev-2865	55	22	and	and	CCONJ
inlawrev-2865	55	23	necessary	necessary	ADJ
inlawrev-2865	55	24	relation	relation	NOUN
inlawrev-2865	55	25	'	'	PUNCT
inlawrev-2865	55	26	to	to	ADP
inlawrev-2865	55	27	the	the	DET
inlawrev-2865	55	28	matter	matter	NOUN
inlawrev-2865	55	29	before	before	ADP
inlawrev-2865	55	30	the	the	DET
inlawrev-2865	55	31	court	court	NOUN
inlawrev-2865	55	32	.	.	PUNCT
inlawrev-2865	56	1	"	"	PUNCT
inlawrev-2865	56	2	''	''	PUNCT
inlawrev-2865	56	3	^	^	PUNCT
inlawrev-2865	56	4	hence	hence	ADV
inlawrev-2865	56	5	,	,	PUNCT
inlawrev-2865	56	6	the	the	DET
inlawrev-2865	56	7	indiana	indiana	PROPN
inlawrev-2865	56	8	tax	tax	PROPN
inlawrev-2865	56	9	court	court	NOUN
inlawrev-2865	56	10	wrote	write	VERB
inlawrev-2865	56	11	,	,	PUNCT
inlawrev-2865	56	12	"	"	PUNCT
inlawrev-2865	56	13	keller	keller	PROPN
inlawrev-2865	56	14	's	's	PART
inlawrev-2865	56	15	unclean	unclean	ADJ
inlawrev-2865	56	16	hands	hand	NOUN
inlawrev-2865	56	17	must	must	AUX
inlawrev-2865	56	18	derive	derive	VERB
inlawrev-2865	56	19	from	from	ADP
inlawrev-2865	56	20	the	the	DET
inlawrev-2865	56	21	transaction	transaction	NOUN
inlawrev-2865	56	22	before	before	ADP
inlawrev-2865	56	23	the	the	DET
inlawrev-2865	56	24	court	court	NOUN
inlawrev-2865	56	25	.	.	PUNCT
inlawrev-2865	57	1	"	"	PUNCT
inlawrev-2865	57	2	'	'	PUNCT
inlawrev-2865	57	3	^	^	PUNCT
inlawrev-2865	57	4	in	in	ADP
inlawrev-2865	57	5	the	the	DET
inlawrev-2865	57	6	keller	keller	PROPN
inlawrev-2865	57	7	case	case	NOUN
inlawrev-2865	57	8	,	,	PUNCT
inlawrev-2865	57	9	however	however	ADV
inlawrev-2865	57	10	,	,	PUNCT
inlawrev-2865	57	11	the	the	DET
inlawrev-2865	57	12	indiana	indiana	PROPN
inlawrev-2865	57	13	tax	tax	PROPN
inlawrev-2865	57	14	court	court	NOUN
inlawrev-2865	57	15	found	find	VERB
inlawrev-2865	57	16	that	that	SCONJ
inlawrev-2865	57	17	the	the	DET
inlawrev-2865	57	18	petitioner	petitioner	NOUN
inlawrev-2865	57	19	's	's	PART
inlawrev-2865	57	20	business	business	NOUN
inlawrev-2865	57	21	was	be	AUX
inlawrev-2865	57	22	only	only	ADV
inlawrev-2865	57	23	incidental	incidental	ADJ
inlawrev-2865	57	24	to	to	ADP
inlawrev-2865	57	25	the	the	DET
inlawrev-2865	57	26	issues	issue	NOUN
inlawrev-2865	57	27	at	at	ADP
inlawrev-2865	57	28	hand	hand	NOUN
inlawrev-2865	57	29	.	.	PUNCT
inlawrev-2865	58	1	the	the	DET
inlawrev-2865	58	2	(	(	PUNCT
inlawrev-2865	58	3	ind	ind	NOUN
inlawrev-2865	58	4	.	.	PUNCT
inlawrev-2865	58	5	tax	tax	PROPN
inlawrev-2865	58	6	ct	ct	PROPN
inlawrev-2865	58	7	.	.	PROPN
inlawrev-2865	58	8	1987	1987	NUM
inlawrev-2865	58	9	)	)	PUNCT
inlawrev-2865	58	10	;	;	PUNCT
inlawrev-2865	58	11	american	american	PROPN
inlawrev-2865	58	12	trucking	trucking	NOUN
inlawrev-2865	58	13	ass'n	ass'n	PROPN
inlawrev-2865	58	14	v.	v.	ADP
inlawrev-2865	58	15	state	state	NOUN
inlawrev-2865	58	16	,	,	PUNCT
inlawrev-2865	58	17	512	512	NUM
inlawrev-2865	58	18	n.e.2d	n.e.2d	NOUN
inlawrev-2865	58	19	920	920	NUM
inlawrev-2865	58	20	(	(	PUNCT
inlawrev-2865	58	21	ind	ind	NOUN
inlawrev-2865	58	22	.	.	PUNCT
inlawrev-2865	59	1	tax	tax	PROPN
inlawrev-2865	59	2	ct	ct	PROPN
inlawrev-2865	59	3	.	.	PROPN
inlawrev-2865	59	4	1987	1987	NUM
inlawrev-2865	59	5	)	)	PUNCT
inlawrev-2865	59	6	;	;	PUNCT
inlawrev-2865	60	1	dunkerson	dunkerson	PROPN
inlawrev-2865	60	2	v.	v.	PROPN
inlawrev-2865	60	3	indiana	indiana	PROPN
inlawrev-2865	60	4	dep't	dep't	PROPN
inlawrev-2865	60	5	of	of	ADP
inlawrev-2865	60	6	revenue	revenue	NOUN
inlawrev-2865	60	7	,	,	PUNCT
inlawrev-2865	60	8	512	512	NUM
inlawrev-2865	60	9	n.e.2d	n.e.2d	NOUN
inlawrev-2865	60	10	504	504	NUM
inlawrev-2865	60	11	(	(	PUNCT
inlawrev-2865	60	12	ind	ind	NOUN
inlawrev-2865	60	13	.	.	PUNCT
inlawrev-2865	60	14	tax	tax	PROPN
inlawrev-2865	60	15	ct	ct	PROPN
inlawrev-2865	60	16	.	.	PROPN
inlawrev-2865	60	17	1987	1987	NUM
inlawrev-2865	60	18	)	)	PUNCT
inlawrev-2865	60	19	;	;	PUNCT
inlawrev-2865	60	20	video	video	NOUN
inlawrev-2865	60	21	tape	tape	NOUN
inlawrev-2865	60	22	exch	exch	PROPN
inlawrev-2865	60	23	.	.	PUNCT
inlawrev-2865	61	1	co	co	NOUN
inlawrev-2865	61	2	-	-	NOUN
inlawrev-2865	61	3	op	op	NOUN
inlawrev-2865	61	4	v.	v.	ADP
inlawrev-2865	61	5	indiana	indiana	PROPN
inlawrev-2865	61	6	dep't	dep't	PROPN
inlawrev-2865	61	7	of	of	ADP
inlawrev-2865	61	8	revenue	revenue	NOUN
inlawrev-2865	61	9	,	,	PUNCT
inlawrev-2865	61	10	512	512	NUM
inlawrev-2865	61	11	n.e.2d	n.e.2d	NOUN
inlawrev-2865	61	12	476	476	NUM
inlawrev-2865	61	13	(	(	PUNCT
inlawrev-2865	61	14	ind	ind	NOUN
inlawrev-2865	61	15	.	.	PUNCT
inlawrev-2865	62	1	tax	tax	PROPN
inlawrev-2865	62	2	ct	ct	PROPN
inlawrev-2865	62	3	.	.	PROPN
inlawrev-2865	62	4	1986	1986	NUM
inlawrev-2865	62	5	)	)	PUNCT
inlawrev-2865	62	6	;	;	PUNCT
inlawrev-2865	62	7	and	and	CCONJ
inlawrev-2865	62	8	energy	energy	NOUN
inlawrev-2865	62	9	supply	supply	NOUN
inlawrev-2865	62	10	,	,	PUNCT
inlawrev-2865	62	11	inc	inc	PROPN
inlawrev-2865	62	12	.	.	PROPN
inlawrev-2865	63	1	v.	v.	PROPN
inlawrev-2865	63	2	indiana	indiana	PROPN
inlawrev-2865	63	3	dep't	dep't	PROPN
inlawrev-2865	63	4	of	of	ADP
inlawrev-2865	63	5	revenue	revenue	NOUN
inlawrev-2865	63	6	,	,	PUNCT
inlawrev-2865	63	7	no	no	INTJ
inlawrev-2865	63	8	.	.	PUNCT
inlawrev-2865	63	9	49t05	49t05	NUM
inlawrev-2865	63	10	-	-	PUNCT
inlawrev-2865	63	11	8908	8908	NUM
inlawrev-2865	63	12	-	-	PUNCT
inlawrev-2865	63	13	ta-00030	ta-00030	NOUN
inlawrev-2865	63	14	,	,	PUNCT
inlawrev-2865	63	15	1990	1990	NUM
inlawrev-2865	63	16	wl	wl	NOUN
inlawrev-2865	63	17	4890	4890	NUM
inlawrev-2865	63	18	(	(	PUNCT
inlawrev-2865	63	19	ind	ind	NOUN
inlawrev-2865	63	20	.	.	PUNCT
inlawrev-2865	64	1	tax	tax	PROPN
inlawrev-2865	64	2	ct	ct	PROPN
inlawrev-2865	64	3	.	.	PUNCT
inlawrev-2865	65	1	jan	jan	PROPN
inlawrev-2865	65	2	.	.	PROPN
inlawrev-2865	65	3	19	19	NUM
inlawrev-2865	65	4	,	,	PUNCT
inlawrev-2865	65	5	1990	1990	NUM
inlawrev-2865	65	6	)	)	PUNCT
inlawrev-2865	65	7	.	.	PUNCT
inlawrev-2865	66	1	10	10	X
inlawrev-2865	66	2	.	.	X
inlawrev-2865	67	1	see	see	VERB
inlawrev-2865	67	2	video	video	NOUN
inlawrev-2865	67	3	tape	tape	NOUN
inlawrev-2865	67	4	exch	exch	PROPN
inlawrev-2865	67	5	.	.	PUNCT
inlawrev-2865	68	1	co	co	NOUN
inlawrev-2865	68	2	-	-	NOUN
inlawrev-2865	68	3	op	op	NOUN
inlawrev-2865	68	4	.	.	PUNCT
inlawrev-2865	69	1	v.	v.	ADP
inlawrev-2865	69	2	indiana	indiana	PROPN
inlawrev-2865	69	3	dep't	dep't	PROPN
inlawrev-2865	69	4	of	of	ADP
inlawrev-2865	69	5	revenue	revenue	NOUN
inlawrev-2865	69	6	,	,	PUNCT
inlawrev-2865	69	7	533	533	NUM
inlawrev-2865	69	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	69	9	1302	1302	NUM
inlawrev-2865	69	10	(	(	PUNCT
inlawrev-2865	69	11	ind	ind	NOUN
inlawrev-2865	69	12	.	.	PUNCT
inlawrev-2865	70	1	tax	tax	PROPN
inlawrev-2865	70	2	ct	ct	PROPN
inlawrev-2865	70	3	.	.	PROPN
inlawrev-2865	70	4	1988	1988	NUM
inlawrev-2865	70	5	)	)	PUNCT
inlawrev-2865	70	6	;	;	PUNCT
inlawrev-2865	70	7	keller	keller	PROPN
inlawrev-2865	70	8	oil	oil	PROPN
inlawrev-2865	70	9	co.	co.	PROPN
inlawrev-2865	70	10	v.	v.	ADP
inlawrev-2865	70	11	indiana	indiana	PROPN
inlawrev-2865	70	12	dep't	dep't	PROPN
inlawrev-2865	70	13	of	of	ADP
inlawrev-2865	70	14	revenue	revenue	NOUN
inlawrev-2865	70	15	,	,	PUNCT
inlawrev-2865	70	16	512	512	NUM
inlawrev-2865	70	17	n.e.2d	n.e.2d	NOUN
inlawrev-2865	70	18	501	501	NUM
inlawrev-2865	70	19	(	(	PUNCT
inlawrev-2865	70	20	ind	ind	NOUN
inlawrev-2865	70	21	.	.	PUNCT
inlawrev-2865	71	1	tax	tax	PROPN
inlawrev-2865	71	2	ct	ct	PROPN
inlawrev-2865	71	3	.	.	PROPN
inlawrev-2865	71	4	1987	1987	NUM
inlawrev-2865	71	5	)	)	PUNCT
inlawrev-2865	71	6	;	;	PUNCT
inlawrev-2865	71	7	paris	paris	PROPN
inlawrev-2865	71	8	mailing	mailing	PROPN
inlawrev-2865	71	9	,	,	PUNCT
inlawrev-2865	71	10	inc	inc	PROPN
inlawrev-2865	71	11	.	.	PROPN
inlawrev-2865	72	1	v.	v.	PROPN
inlawrev-2865	72	2	indiana	indiana	PROPN
inlawrev-2865	72	3	dep't	dep't	PROPN
inlawrev-2865	72	4	of	of	ADP
inlawrev-2865	72	5	revenue	revenue	NOUN
inlawrev-2865	72	6	,	,	PUNCT
inlawrev-2865	72	7	512	512	NUM
inlawrev-2865	72	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	72	9	480	480	NUM
inlawrev-2865	72	10	(	(	PUNCT
inlawrev-2865	72	11	ind	ind	NOUN
inlawrev-2865	72	12	.	.	PUNCT
inlawrev-2865	72	13	tax	tax	PROPN
inlawrev-2865	72	14	ct	ct	PROPN
inlawrev-2865	72	15	.	.	PROPN
inlawrev-2865	72	16	1987	1987	NUM
inlawrev-2865	72	17	)	)	PUNCT
inlawrev-2865	73	1	;	;	PUNCT
inlawrev-2865	73	2	and	and	CCONJ
inlawrev-2865	73	3	r.h	r.h	PROPN
inlawrev-2865	73	4	.	.	PROPN
inlawrev-2865	73	5	marlin	marlin	PROPN
inlawrev-2865	73	6	,	,	PUNCT
inlawrev-2865	73	7	inc	inc	PROPN
inlawrev-2865	73	8	.	.	PROPN
inlawrev-2865	74	1	v.	v.	PROPN
inlawrev-2865	74	2	indiana	indiana	PROPN
inlawrev-2865	74	3	dep't	dep't	PROPN
inlawrev-2865	74	4	of	of	ADP
inlawrev-2865	74	5	revenue	revenue	NOUN
inlawrev-2865	74	6	,	,	PUNCT
inlawrev-2865	74	7	512	512	NUM
inlawrev-2865	74	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	74	9	475	475	NUM
inlawrev-2865	74	10	(	(	PUNCT
inlawrev-2865	74	11	ind	ind	NOUN
inlawrev-2865	74	12	.	.	PUNCT
inlawrev-2865	75	1	tax	tax	PROPN
inlawrev-2865	75	2	ct	ct	PROPN
inlawrev-2865	75	3	.	.	PROPN
inlawrev-2865	75	4	1986	1986	NUM
inlawrev-2865	75	5	)	)	PUNCT
inlawrev-2865	75	6	.	.	PUNCT
inlawrev-2865	76	1	11	11	NUM
inlawrev-2865	76	2	.	.	X
inlawrev-2865	76	3	530	530	NUM
inlawrev-2865	76	4	n.e.2d	n.e.2d	NOUN
inlawrev-2865	76	5	787	787	NUM
inlawrev-2865	76	6	(	(	PUNCT
inlawrev-2865	76	7	ind	ind	NOUN
inlawrev-2865	76	8	.	.	PUNCT
inlawrev-2865	77	1	tax	tax	PROPN
inlawrev-2865	77	2	ct	ct	PROPN
inlawrev-2865	77	3	.	.	PROPN
inlawrev-2865	77	4	1988	1988	NUM
inlawrev-2865	77	5	)	)	PUNCT
inlawrev-2865	77	6	.	.	PUNCT
inlawrev-2865	78	1	12	12	NUM
inlawrev-2865	78	2	.	.	PUNCT
inlawrev-2865	79	1	i	i	PRON
inlawrev-2865	79	2	d.	d.	PROPN
inlawrev-2865	79	3	at	at	ADP
inlawrev-2865	79	4	788	788	NUM
inlawrev-2865	79	5	.	.	PUNCT
inlawrev-2865	80	1	13	13	NUM
inlawrev-2865	80	2	.	.	PUNCT
inlawrev-2865	81	1	i	i	PRON
inlawrev-2865	81	2	d.	d.	PROPN
inlawrev-2865	81	3	14	14	NUM
inlawrev-2865	81	4	.	.	PUNCT
inlawrev-2865	82	1	i	i	PRON
inlawrev-2865	82	2	d.	d.	PROPN
inlawrev-2865	82	3	(	(	PUNCT
inlawrev-2865	82	4	quoting	quote	VERB
inlawrev-2865	82	5	keystone	keystone	PROPN
inlawrev-2865	82	6	driller	driller	PROPN
inlawrev-2865	82	7	co.	co.	PROPN
inlawrev-2865	83	1	v.	v.	ADP
inlawrev-2865	83	2	general	general	PROPN
inlawrev-2865	83	3	excavator	excavator	PROPN
inlawrev-2865	83	4	co.	co.	PROPN
inlawrev-2865	83	5	,	,	PUNCT
inlawrev-2865	83	6	290	290	NUM
inlawrev-2865	83	7	u.s	u.s	PROPN
inlawrev-2865	83	8	.	.	PROPN
inlawrev-2865	83	9	240	240	NUM
inlawrev-2865	83	10	,	,	PUNCT
inlawrev-2865	83	11	245	245	NUM
inlawrev-2865	83	12	(	(	PUNCT
inlawrev-2865	83	13	1933	1933	NUM
inlawrev-2865	83	14	)	)	PUNCT
inlawrev-2865	83	15	)	)	PUNCT
inlawrev-2865	83	16	.	.	PUNCT
inlawrev-2865	84	1	15	15	X
inlawrev-2865	84	2	.	.	PUNCT
inlawrev-2865	85	1	i	i	PRON
inlawrev-2865	85	2	d.	d.	PROPN
inlawrev-2865	85	3	534	534	NUM
inlawrev-2865	85	4	indiana	indiana	PROPN
inlawrev-2865	85	5	law	law	PROPN
inlawrev-2865	85	6	review	review	NOUN
inlawrev-2865	86	1	[	[	X
inlawrev-2865	86	2	vol	vol	NOUN
inlawrev-2865	86	3	.	.	PUNCT
inlawrev-2865	86	4	23:531	23:531	NUM
inlawrev-2865	86	5	question	question	NOUN
inlawrev-2865	86	6	before	before	SCONJ
inlawrev-2865	86	7	the	the	DET
inlawrev-2865	86	8	court	court	NOUN
inlawrev-2865	86	9	was	be	AUX
inlawrev-2865	86	10	whether	whether	SCONJ
inlawrev-2865	86	11	ms	ms	PROPN
inlawrev-2865	86	12	.	.	PROPN
inlawrev-2865	86	13	keller	keller	PROPN
inlawrev-2865	86	14	owed	owe	VERB
inlawrev-2865	86	15	a	a	DET
inlawrev-2865	86	16	certain	certain	ADJ
inlawrev-2865	86	17	amount	amount	NOUN
inlawrev-2865	86	18	of	of	ADP
inlawrev-2865	86	19	income	income	NOUN
inlawrev-2865	86	20	taxes	taxis	NOUN
inlawrev-2865	86	21	,	,	PUNCT
inlawrev-2865	86	22	"	"	PUNCT
inlawrev-2865	86	23	not	not	PART
inlawrev-2865	86	24	the	the	DET
inlawrev-2865	86	25	m.anner	m.anner	NOUN
inlawrev-2865	86	26	in	in	ADP
inlawrev-2865	86	27	which	which	PRON
inlawrev-2865	86	28	she	she	PRON
inlawrev-2865	86	29	earned	earn	VERB
inlawrev-2865	86	30	her	her	PRON
inlawrev-2865	86	31	income	income	NOUN
inlawrev-2865	86	32	.	.	PUNCT
inlawrev-2865	87	1	"'^	"'^	PUNCT
inlawrev-2865	87	2	the	the	DET
inlawrev-2865	87	3	court	court	NOUN
inlawrev-2865	87	4	explained	explain	VERB
inlawrev-2865	87	5	its	its	PRON
inlawrev-2865	87	6	reasoning	reasoning	NOUN
inlawrev-2865	87	7	at	at	ADP
inlawrev-2865	87	8	some	some	DET
inlawrev-2865	87	9	length	length	NOUN
inlawrev-2865	87	10	,	,	PUNCT
inlawrev-2865	87	11	writing	write	VERB
inlawrev-2865	87	12	:	:	PUNCT
inlawrev-2865	87	13	what	what	PRON
inlawrev-2865	87	14	is	be	AUX
inlawrev-2865	87	15	material	material	NOUN
inlawrev-2865	87	16	is	be	AUX
inlawrev-2865	87	17	not	not	PART
inlawrev-2865	87	18	that	that	SCONJ
inlawrev-2865	87	19	the	the	DET
inlawrev-2865	87	20	plaintiff	plaintiff	NOUN
inlawrev-2865	87	21	's	's	PART
inlawrev-2865	87	22	hands	hand	NOUN
inlawrev-2865	87	23	are	be	AUX
inlawrev-2865	87	24	dirty	dirty	ADJ
inlawrev-2865	87	25	,	,	PUNCT
inlawrev-2865	87	26	but	but	CCONJ
inlawrev-2865	88	1	[	[	X
inlawrev-2865	88	2	whether	whether	SCONJ
inlawrev-2865	88	3	]	]	X
inlawrev-2865	88	4	[	[	X
inlawrev-2865	88	5	s]he	s]he	ADJ
inlawrev-2865	88	6	dirtied	dirty	VERB
inlawrev-2865	88	7	them	they	PRON
inlawrev-2865	88	8	in	in	ADP
inlawrev-2865	88	9	acquiring	acquire	VERB
inlawrev-2865	88	10	the	the	DET
inlawrev-2865	88	11	right	right	NOUN
inlawrev-2865	88	12	[	[	X
inlawrev-2865	88	13	sjhe	sjhe	ADJ
inlawrev-2865	88	14	now	now	ADV
inlawrev-2865	88	15	asserts	assert	VERB
inlawrev-2865	88	16	,	,	PUNCT
inlawrev-2865	88	17	or	or	CCONJ
inlawrev-2865	88	18	that	that	SCONJ
inlawrev-2865	88	19	the	the	DET
inlawrev-2865	88	20	manner	manner	NOUN
inlawrev-2865	88	21	of	of	ADP
inlawrev-2865	88	22	dirtying	dirty	VERB
inlawrev-2865	88	23	renders	render	VERB
inlawrev-2865	88	24	inequitable	inequitable	ADJ
inlawrev-2865	88	25	the	the	DET
inlawrev-2865	88	26	assertion	assertion	NOUN
inlawrev-2865	88	27	of	of	ADP
inlawrev-2865	88	28	such	such	ADJ
inlawrev-2865	88	29	rights	right	NOUN
inlawrev-2865	88	30	against	against	ADP
inlawrev-2865	88	31	the	the	DET
inlawrev-2865	88	32	defendant	defendant	NOUN
inlawrev-2865	88	33	.	.	PUNCT
inlawrev-2865	88	34	.	.	PUNCT
inlawrev-2865	88	35	.	.	PUNCT
inlawrev-2865	88	36	.	.	PUNCT
inlawrev-2865	89	1	[	[	X
inlawrev-2865	89	2	w]e	w]e	NOUN
inlawrev-2865	89	3	should	should	AUX
inlawrev-2865	89	4	not	not	PART
inlawrev-2865	89	5	by	by	ADP
inlawrev-2865	89	6	this	this	DET
inlawrev-2865	89	7	[	[	X
inlawrev-2865	89	8	clean	clean	ADJ
inlawrev-2865	89	9	hands	hand	NOUN
inlawrev-2865	89	10	]	]	PUNCT
inlawrev-2865	89	11	doctrine	doctrine	NOUN
inlawrev-2865	89	12	create	create	VERB
inlawrev-2865	89	13	a	a	DET
inlawrev-2865	89	14	rule	rule	NOUN
inlawrev-2865	89	15	comparable	comparable	ADJ
inlawrev-2865	89	16	to	to	ADP
inlawrev-2865	89	17	that	that	PRON
inlawrev-2865	89	18	by	by	ADP
inlawrev-2865	89	19	which	which	PRON
inlawrev-2865	89	20	a	a	DET
inlawrev-2865	89	21	careless	careless	ADJ
inlawrev-2865	89	22	motorist	motorist	NOUN
inlawrev-2865	89	23	would	would	AUX
inlawrev-2865	89	24	be	be	AUX
inlawrev-2865	89	25	*	*	PUNCT
inlawrev-2865	89	26	able	able	ADJ
inlawrev-2865	89	27	to	to	PART
inlawrev-2865	89	28	defend	defend	VERB
inlawrev-2865	89	29	the	the	DET
inlawrev-2865	89	30	subsequent	subsequent	ADJ
inlawrev-2865	89	31	personal	personal	ADJ
inlawrev-2865	89	32	injury	injury	NOUN
inlawrev-2865	89	33	suit	suit	NOUN
inlawrev-2865	89	34	by	by	ADP
inlawrev-2865	89	35	proving	prove	VERB
inlawrev-2865	89	36	that	that	SCONJ
inlawrev-2865	89	37	the	the	DET
inlawrev-2865	89	38	pedestrian	pedestrian	NOUN
inlawrev-2865	89	39	had	have	AUX
inlawrev-2865	89	40	beaten	beat	VERB
inlawrev-2865	89	41	his	his	PRON
inlawrev-2865	89	42	wife	wife	NOUN
inlawrev-2865	89	43	before	before	ADP
inlawrev-2865	89	44	leaving	leave	VERB
inlawrev-2865	89	45	his	his	PRON
inlawrev-2865	89	46	home	home	NOUN
inlawrev-2865	89	47	.	.	PUNCT
inlawrev-2865	90	1	''^	''^	PROPN
inlawrev-2865	91	1	moreover	moreover	ADV
inlawrev-2865	91	2	,	,	PUNCT
inlawrev-2865	91	3	the	the	DET
inlawrev-2865	91	4	keller	keller	PROPN
inlawrev-2865	91	5	court	court	PROPN
inlawrev-2865	91	6	wrote	write	VERB
inlawrev-2865	91	7	,	,	PUNCT
inlawrev-2865	91	8	'	'	PUNCT
inlawrev-2865	91	9	*	*	PUNCT
inlawrev-2865	92	1	[	[	X
inlawrev-2865	92	2	a]lthough	a]lthough	ADP
inlawrev-2865	92	3	courts	court	NOUN
inlawrev-2865	92	4	of	of	ADP
inlawrev-2865	92	5	equity	equity	NOUN
inlawrev-2865	92	6	should	should	AUX
inlawrev-2865	92	7	not	not	PART
inlawrev-2865	92	8	condone	condone	VERB
inlawrev-2865	92	9	illegal	illegal	ADJ
inlawrev-2865	92	10	behavior	behavior	NOUN
inlawrev-2865	92	11	,	,	PUNCT
inlawrev-2865	92	12	neither	neither	CCONJ
inlawrev-2865	92	13	should	should	AUX
inlawrev-2865	92	14	they	they	PRON
inlawrev-2865	92	15	be	be	AUX
inlawrev-2865	92	16	the	the	DET
inlawrev-2865	92	17	moral	moral	ADJ
inlawrev-2865	92	18	judges	judge	NOUN
inlawrev-2865	92	19	of	of	ADP
inlawrev-2865	92	20	matters	matter	NOUN
inlawrev-2865	92	21	not	not	PART
inlawrev-2865	92	22	before	before	ADP
inlawrev-2865	92	23	them	they	PRON
inlawrev-2865	92	24	.	.	PUNCT
inlawrev-2865	93	1	"^^	"^^	PROPN
inlawrev-2865	93	2	the	the	DET
inlawrev-2865	93	3	court	court	NOUN
inlawrev-2865	93	4	concluded	conclude	VERB
inlawrev-2865	93	5	that	that	SCONJ
inlawrev-2865	93	6	equity	equity	NOUN
inlawrev-2865	93	7	does	do	AUX
inlawrev-2865	93	8	not	not	PART
inlawrev-2865	93	9	require	require	VERB
inlawrev-2865	93	10	one	one	NUM
inlawrev-2865	93	11	seeking	seek	VERB
inlawrev-2865	93	12	equitable	equitable	ADJ
inlawrev-2865	93	13	relief	relief	NOUN
inlawrev-2865	93	14	to	to	PART
inlawrev-2865	93	15	lead	lead	VERB
inlawrev-2865	93	16	a	a	DET
inlawrev-2865	93	17	blameless	blameless	ADJ
inlawrev-2865	93	18	ufe	ufe	NOUN
inlawrev-2865	93	19	.	.	PUNCT
inlawrev-2865	94	1	rather	rather	ADV
inlawrev-2865	94	2	,	,	PUNCT
inlawrev-2865	94	3	it	it	PRON
inlawrev-2865	94	4	merely	merely	ADV
inlawrev-2865	94	5	requires	require	VERB
inlawrev-2865	94	6	that	that	SCONJ
inlawrev-2865	94	7	*	*	PUNCT
inlawrev-2865	94	8	*	*	NOUN
inlawrev-2865	94	9	she	she	PRON
inlawrev-2865	94	10	shall	shall	AUX
inlawrev-2865	94	11	have	have	AUX
inlawrev-2865	94	12	acted	act	VERB
inlawrev-2865	94	13	fairly	fairly	ADV
inlawrev-2865	94	14	and	and	CCONJ
inlawrev-2865	94	15	without	without	ADP
inlawrev-2865	94	16	fraud	fraud	NOUN
inlawrev-2865	94	17	or	or	CCONJ
inlawrev-2865	94	18	deceit	deceit	NOUN
inlawrev-2865	94	19	as	as	ADP
inlawrev-2865	94	20	to	to	ADP
inlawrev-2865	94	21	the	the	DET
inlawrev-2865	94	22	controversy	controversy	NOUN
inlawrev-2865	94	23	in	in	ADP
inlawrev-2865	94	24	issue	issue	NOUN
inlawrev-2865	94	25	.	.	PUNCT
inlawrev-2865	95	1	"	"	PUNCT
inlawrev-2865	95	2	^^	^^	PUNCT
inlawrev-2865	95	3	because	because	SCONJ
inlawrev-2865	95	4	no	no	DET
inlawrev-2865	95	5	such	such	ADJ
inlawrev-2865	95	6	'	'	NOUN
inlawrev-2865	95	7	*	*	ADJ
inlawrev-2865	95	8	unclean	unclean	ADJ
inlawrev-2865	95	9	'	'	PUNCT
inlawrev-2865	95	10	*	*	PUNCT
inlawrev-2865	95	11	activity	activity	NOUN
inlawrev-2865	95	12	had	have	AUX
inlawrev-2865	95	13	been	be	AUX
inlawrev-2865	95	14	alleged	allege	VERB
inlawrev-2865	95	15	or	or	CCONJ
inlawrev-2865	95	16	proven	prove	VERB
inlawrev-2865	95	17	with	with	ADP
inlawrev-2865	95	18	respect	respect	NOUN
inlawrev-2865	95	19	to	to	ADP
inlawrev-2865	95	20	the	the	DET
inlawrev-2865	95	21	assessment	assessment	NOUN
inlawrev-2865	95	22	of	of	ADP
inlawrev-2865	95	23	the	the	DET
inlawrev-2865	95	24	taxes	taxis	NOUN
inlawrev-2865	95	25	,	,	PUNCT
inlawrev-2865	95	26	the	the	DET
inlawrev-2865	95	27	indiana	indiana	PROPN
inlawrev-2865	95	28	tax	tax	PROPN
inlawrev-2865	95	29	court	court	NOUN
inlawrev-2865	95	30	rejected	reject	VERB
inlawrev-2865	95	31	this	this	DET
inlawrev-2865	95	32	portion	portion	NOUN
inlawrev-2865	95	33	of	of	ADP
inlawrev-2865	95	34	the	the	DET
inlawrev-2865	95	35	department	department	NOUN
inlawrev-2865	95	36	's	's	PART
inlawrev-2865	95	37	unclean	unclean	ADJ
inlawrev-2865	95	38	hands	hand	NOUN
inlawrev-2865	95	39	defense	defense	NOUN
inlawrev-2865	95	40	.	.	PUNCT
inlawrev-2865	96	1	^*^	^*^	NUM
inlawrev-2865	96	2	the	the	DET
inlawrev-2865	96	3	significance	significance	NOUN
inlawrev-2865	96	4	of	of	ADP
inlawrev-2865	96	5	this	this	DET
inlawrev-2865	96	6	aspect	aspect	NOUN
inlawrev-2865	96	7	of	of	ADP
inlawrev-2865	96	8	the	the	DET
inlawrev-2865	96	9	keller	keller	PROPN
inlawrev-2865	96	10	decision	decision	NOUN
inlawrev-2865	96	11	can	can	AUX
inlawrev-2865	96	12	not	not	PART
inlawrev-2865	96	13	be	be	AUX
inlawrev-2865	96	14	overlooked	overlook	VERB
inlawrev-2865	96	15	,	,	PUNCT
inlawrev-2865	96	16	for	for	SCONJ
inlawrev-2865	96	17	as	as	SCONJ
inlawrev-2865	96	18	is	be	AUX
inlawrev-2865	96	19	true	true	ADJ
inlawrev-2865	96	20	in	in	ADP
inlawrev-2865	96	21	the	the	DET
inlawrev-2865	96	22	federal	federal	ADJ
inlawrev-2865	96	23	system	system	NOUN
inlawrev-2865	96	24	,	,	PUNCT
inlawrev-2865	96	25	many	many	ADJ
inlawrev-2865	96	26	state	state	NOUN
inlawrev-2865	96	27	taxpayers	taxpayer	NOUN
inlawrev-2865	96	28	who	who	PRON
inlawrev-2865	96	29	have	have	VERB
inlawrev-2865	96	30	disputes	dispute	NOUN
inlawrev-2865	96	31	with	with	ADP
inlawrev-2865	96	32	the	the	DET
inlawrev-2865	96	33	state	state	NOUN
inlawrev-2865	96	34	taxing	tax	VERB
inlawrev-2865	96	35	authorities	authority	NOUN
inlawrev-2865	96	36	may	may	AUX
inlawrev-2865	96	37	be	be	AUX
inlawrev-2865	96	38	tainted	taint	VERB
inlawrev-2865	96	39	with	with	ADP
inlawrev-2865	96	40	histories	history	NOUN
inlawrev-2865	96	41	of	of	ADP
inlawrev-2865	96	42	illegal	illegal	ADJ
inlawrev-2865	96	43	activities	activity	NOUN
inlawrev-2865	96	44	or	or	CCONJ
inlawrev-2865	96	45	other	other	ADJ
inlawrev-2865	96	46	'	'	PUNCT
inlawrev-2865	96	47	^badges	^badge	NOUN
inlawrev-2865	96	48	"	"	PUNCT
inlawrev-2865	96	49	of	of	ADP
inlawrev-2865	96	50	what	what	PRON
inlawrev-2865	96	51	some	some	PRON
inlawrev-2865	96	52	might	might	AUX
inlawrev-2865	96	53	consider	consider	VERB
inlawrev-2865	96	54	improper	improper	ADJ
inlawrev-2865	96	55	conduct	conduct	NOUN
inlawrev-2865	96	56	.	.	PUNCT
inlawrev-2865	97	1	as	as	ADP
inlawrev-2865	97	2	in	in	ADP
inlawrev-2865	97	3	keller	keller	PROPN
inlawrev-2865	97	4	,	,	PUNCT
inlawrev-2865	97	5	however	however	ADV
inlawrev-2865	97	6	,	,	PUNCT
inlawrev-2865	97	7	it	it	PRON
inlawrev-2865	97	8	is	be	AUX
inlawrev-2865	97	9	not	not	PART
inlawrev-2865	97	10	always	always	ADV
inlawrev-2865	97	11	the	the	DET
inlawrev-2865	97	12	case	case	NOUN
inlawrev-2865	97	13	that	that	SCONJ
inlawrev-2865	97	14	such	such	ADJ
inlawrev-2865	97	15	alleged	alleged	ADJ
inlawrev-2865	97	16	misconduct	misconduct	NOUN
inlawrev-2865	97	17	relates	relate	VERB
inlawrev-2865	97	18	to	to	ADP
inlawrev-2865	97	19	the	the	DET
inlawrev-2865	97	20	specific	specific	ADJ
inlawrev-2865	97	21	issues	issue	NOUN
inlawrev-2865	97	22	before	before	ADP
inlawrev-2865	97	23	the	the	DET
inlawrev-2865	97	24	court	court	NOUN
inlawrev-2865	97	25	.	.	PUNCT
inlawrev-2865	98	1	yet	yet	CCONJ
inlawrev-2865	98	2	it	it	PRON
inlawrev-2865	98	3	would	would	AUX
inlawrev-2865	98	4	be	be	AUX
inlawrev-2865	98	5	easy	easy	ADJ
inlawrev-2865	98	6	to	to	PART
inlawrev-2865	98	7	simply	simply	ADV
inlawrev-2865	98	8	let	let	VERB
inlawrev-2865	98	9	the	the	DET
inlawrev-2865	98	10	petitioner	petitioner	NOUN
inlawrev-2865	98	11	's	's	PART
inlawrev-2865	98	12	general	general	ADJ
inlawrev-2865	98	13	reputation	reputation	NOUN
inlawrev-2865	98	14	cloud	cloud	VERB
inlawrev-2865	98	15	the	the	DET
inlawrev-2865	98	16	narrow	narrow	ADJ
inlawrev-2865	98	17	issues	issue	NOUN
inlawrev-2865	98	18	and	and	CCONJ
inlawrev-2865	98	19	serve	serve	VERB
inlawrev-2865	98	20	as	as	ADP
inlawrev-2865	98	21	a	a	DET
inlawrev-2865	98	22	basis	basis	NOUN
inlawrev-2865	98	23	for	for	ADP
inlawrev-2865	98	24	denying	deny	VERB
inlawrev-2865	98	25	that	that	SCONJ
inlawrev-2865	98	26	individual	individual	NOUN
inlawrev-2865	98	27	a	a	DET
inlawrev-2865	98	28	full	full	ADJ
inlawrev-2865	98	29	and	and	CCONJ
inlawrev-2865	98	30	fair	fair	ADJ
inlawrev-2865	98	31	opportunity	opportunity	NOUN
inlawrev-2865	98	32	to	to	PART
inlawrev-2865	98	33	obtain	obtain	VERB
inlawrev-2865	98	34	injunctive	injunctive	ADJ
inlawrev-2865	98	35	relief	relief	NOUN
inlawrev-2865	98	36	.	.	PUNCT
inlawrev-2865	99	1	in	in	ADP
inlawrev-2865	99	2	the	the	DET
inlawrev-2865	99	3	indiana	indiana	PROPN
inlawrev-2865	99	4	tax	tax	PROPN
inlawrev-2865	99	5	court	court	NOUN
inlawrev-2865	99	6	,	,	PUNCT
inlawrev-2865	99	7	however	however	ADV
inlawrev-2865	99	8	.	.	PUNCT
inlawrev-2865	100	1	judge	judge	PROPN
inlawrev-2865	100	2	fisher	fisher	PROPN
inlawrev-2865	100	3	has	have	AUX
inlawrev-2865	100	4	made	make	VERB
inlawrev-2865	100	5	it	it	PRON
inlawrev-2865	100	6	clear	clear	ADJ
inlawrev-2865	100	7	that	that	SCONJ
inlawrev-2865	100	8	each	each	DET
inlawrev-2865	100	9	petition	petition	NOUN
inlawrev-2865	100	10	for	for	ADP
inlawrev-2865	100	11	injunctive	injunctive	ADJ
inlawrev-2865	100	12	relief	relief	NOUN
inlawrev-2865	100	13	will	will	AUX
inlawrev-2865	100	14	be	be	AUX
inlawrev-2865	100	15	decided	decide	VERB
inlawrev-2865	100	16	on	on	ADP
inlawrev-2865	100	17	its	its	PRON
inlawrev-2865	100	18	own	own	ADJ
inlawrev-2865	100	19	merits	merit	NOUN
inlawrev-2865	100	20	without	without	ADP
inlawrev-2865	100	21	consideration	consideration	NOUN
inlawrev-2865	100	22	of	of	ADP
inlawrev-2865	100	23	irrelevant	irrelevant	ADJ
inlawrev-2865	100	24	factors	factor	NOUN
inlawrev-2865	100	25	such	such	ADJ
inlawrev-2865	100	26	as	as	ADP
inlawrev-2865	100	27	reputation	reputation	NOUN
inlawrev-2865	100	28	or	or	CCONJ
inlawrev-2865	100	29	allegations	allegation	NOUN
inlawrev-2865	100	30	of	of	ADP
inlawrev-2865	100	31	misconduct	misconduct	NOUN
inlawrev-2865	100	32	,	,	PUNCT
inlawrev-2865	100	33	whether	whether	SCONJ
inlawrev-2865	100	34	proven	prove	VERB
inlawrev-2865	100	35	or	or	CCONJ
inlawrev-2865	100	36	not	not	PART
inlawrev-2865	100	37	.	.	PUNCT
inlawrev-2865	101	1	only	only	ADV
inlawrev-2865	101	2	matters	matter	NOUN
inlawrev-2865	101	3	that	that	PRON
inlawrev-2865	101	4	bear	bear	VERB
inlawrev-2865	101	5	directly	directly	ADV
inlawrev-2865	101	6	on	on	ADP
inlawrev-2865	101	7	the	the	DET
inlawrev-2865	101	8	taxation	taxation	NOUN
inlawrev-2865	101	9	issues	issue	NOUN
inlawrev-2865	101	10	at	at	ADP
inlawrev-2865	101	11	hand	hand	NOUN
inlawrev-2865	101	12	will	will	AUX
inlawrev-2865	101	13	be	be	AUX
inlawrev-2865	101	14	considered	consider	VERB
inlawrev-2865	101	15	by	by	ADP
inlawrev-2865	101	16	the	the	DET
inlawrev-2865	101	17	indiana	indiana	PROPN
inlawrev-2865	101	18	tax	tax	PROPN
inlawrev-2865	101	19	court	court	PROPN
inlawrev-2865	101	20	while	while	SCONJ
inlawrev-2865	101	21	sitting	sit	VERB
inlawrev-2865	101	22	in	in	ADP
inlawrev-2865	101	23	equity	equity	NOUN
inlawrev-2865	101	24	.	.	PUNCT
inlawrev-2865	102	1	for	for	ADP
inlawrev-2865	102	2	this	this	PRON
inlawrev-2865	102	3	.	.	PUNCT
inlawrev-2865	103	1	judge	judge	PROPN
inlawrev-2865	103	2	fisher	fisher	PROPN
inlawrev-2865	103	3	should	should	AUX
inlawrev-2865	103	4	be	be	AUX
inlawrev-2865	103	5	16	16	NUM
inlawrev-2865	103	6	.	.	PUNCT
inlawrev-2865	104	1	i	i	PRON
inlawrev-2865	104	2	d.	d.	PROPN
inlawrev-2865	104	3	17	17	NUM
inlawrev-2865	104	4	.	.	PUNCT
inlawrev-2865	105	1	i	i	PRON
inlawrev-2865	105	2	d.	d.	PROPN
inlawrev-2865	105	3	at	at	ADP
inlawrev-2865	105	4	789	789	NUM
inlawrev-2865	105	5	(	(	PUNCT
inlawrev-2865	105	6	quoting	quote	VERB
inlawrev-2865	105	7	republic	republic	NOUN
inlawrev-2865	105	8	molding	molding	PROPN
inlawrev-2865	105	9	corp	corp	PROPN
inlawrev-2865	105	10	.	.	PROPN
inlawrev-2865	106	1	v.	v.	PROPN
inlawrev-2865	106	2	b.w	b.w	PROPN
inlawrev-2865	106	3	.	.	PROPN
inlawrev-2865	106	4	photo	photo	NOUN
inlawrev-2865	106	5	utils	util	NOUN
inlawrev-2865	106	6	.	.	PUNCT
inlawrev-2865	106	7	,	,	PUNCT
inlawrev-2865	106	8	319	319	NUM
inlawrev-2865	106	9	f.2d	f.2d	NOUN
inlawrev-2865	106	10	347	347	NUM
inlawrev-2865	106	11	,	,	PUNCT
inlawrev-2865	106	12	349	349	NUM
inlawrev-2865	106	13	(	(	PUNCT
inlawrev-2865	106	14	9th	9th	ADJ
inlawrev-2865	106	15	cir	cir	NOUN
inlawrev-2865	106	16	.	.	PROPN
inlawrev-2865	106	17	1962	1962	NUM
inlawrev-2865	106	18	)	)	PUNCT
inlawrev-2865	107	1	(	(	PUNCT
inlawrev-2865	107	2	citation	citation	NOUN
inlawrev-2865	107	3	omitted	omit	VERB
inlawrev-2865	107	4	)	)	PUNCT
inlawrev-2865	107	5	)	)	PUNCT
inlawrev-2865	107	6	.	.	PUNCT
inlawrev-2865	108	1	18	18	NUM
inlawrev-2865	108	2	.	.	PUNCT
inlawrev-2865	109	1	i	i	PRON
inlawrev-2865	109	2	d.	d.	PROPN
inlawrev-2865	109	3	19	19	NUM
inlawrev-2865	109	4	.	.	PUNCT
inlawrev-2865	110	1	i	i	PRON
inlawrev-2865	110	2	d.	d.	PROPN
inlawrev-2865	110	3	20	20	NUM
inlawrev-2865	110	4	.	.	PUNCT
inlawrev-2865	111	1	i	i	PRON
inlawrev-2865	111	2	d.	d.	PROPN
inlawrev-2865	111	3	1990	1990	NUM
inlawrev-2865	111	4	]	]	PUNCT
inlawrev-2865	112	1	indiana	indiana	PROPN
inlawrev-2865	112	2	tax	tax	PROPN
inlawrev-2865	112	3	law	law	PROPN
inlawrev-2865	112	4	535	535	NUM
inlawrev-2865	112	5	commended	commend	VERB
inlawrev-2865	112	6	.	.	PUNCT
inlawrev-2865	113	1	his	his	PRON
inlawrev-2865	113	2	decision	decision	NOUN
inlawrev-2865	113	3	on	on	ADP
inlawrev-2865	113	4	this	this	DET
inlawrev-2865	113	5	issue	issue	NOUN
inlawrev-2865	113	6	will	will	AUX
inlawrev-2865	113	7	no	no	ADV
inlawrev-2865	113	8	doubt	doubt	ADV
inlawrev-2865	113	9	be	be	AUX
inlawrev-2865	113	10	instructive	instructive	ADJ
inlawrev-2865	113	11	for	for	ADP
inlawrev-2865	113	12	all	all	DET
inlawrev-2865	113	13	indiana	indiana	PROPN
inlawrev-2865	113	14	courts	court	NOUN
inlawrev-2865	113	15	.	.	PUNCT
inlawrev-2865	114	1	in	in	ADP
inlawrev-2865	114	2	the	the	DET
inlawrev-2865	114	3	second	second	ADJ
inlawrev-2865	114	4	part	part	NOUN
inlawrev-2865	114	5	of	of	ADP
inlawrev-2865	114	6	the	the	DET
inlawrev-2865	114	7	unclean	unclean	ADJ
inlawrev-2865	114	8	hands	hand	NOUN
inlawrev-2865	114	9	analysis	analysis	NOUN
inlawrev-2865	114	10	in	in	ADP
inlawrev-2865	114	11	keller	keller	PROPN
inlawrev-2865	114	12	,	,	PUNCT
inlawrev-2865	114	13	the	the	DET
inlawrev-2865	114	14	indiana	indiana	PROPN
inlawrev-2865	114	15	tax	tax	PROPN
inlawrev-2865	114	16	court	court	NOUN
inlawrev-2865	114	17	decided	decide	VERB
inlawrev-2865	114	18	the	the	DET
inlawrev-2865	114	19	narrow	narrow	ADJ
inlawrev-2865	114	20	issue	issue	NOUN
inlawrev-2865	114	21	of	of	ADP
inlawrev-2865	114	22	whether	whether	SCONJ
inlawrev-2865	114	23	a	a	DET
inlawrev-2865	114	24	taxpayer	taxpayer	NOUN
inlawrev-2865	114	25	's	's	PART
inlawrev-2865	114	26	failure	failure	NOUN
inlawrev-2865	114	27	to	to	PART
inlawrev-2865	114	28	file	file	VERB
inlawrev-2865	114	29	timely	timely	ADJ
inlawrev-2865	114	30	tax	tax	NOUN
inlawrev-2865	114	31	returns	return	NOUN
inlawrev-2865	114	32	precludes	preclude	VERB
inlawrev-2865	114	33	a	a	DET
inlawrev-2865	114	34	grant	grant	NOUN
inlawrev-2865	114	35	of	of	ADP
inlawrev-2865	114	36	equitable	equitable	ADJ
inlawrev-2865	114	37	relief	relief	NOUN
inlawrev-2865	114	38	.	.	PUNCT
inlawrev-2865	115	1	in	in	ADP
inlawrev-2865	115	2	answering	answer	VERB
inlawrev-2865	115	3	this	this	DET
inlawrev-2865	115	4	question	question	NOUN
inlawrev-2865	115	5	negatively	negatively	ADV
inlawrev-2865	115	6	and	and	CCONJ
inlawrev-2865	115	7	enjoining	enjoin	VERB
inlawrev-2865	115	8	the	the	DET
inlawrev-2865	115	9	collection	collection	NOUN
inlawrev-2865	115	10	of	of	ADP
inlawrev-2865	115	11	taxes	taxis	NOUN
inlawrev-2865	115	12	,	,	PUNCT
inlawrev-2865	115	13	judge	judge	PROPN
inlawrev-2865	115	14	fisher	fisher	PROPN
inlawrev-2865	115	15	relied	rely	VERB
inlawrev-2865	115	16	heavily	heavily	ADV
inlawrev-2865	115	17	on	on	ADP
inlawrev-2865	115	18	the	the	DET
inlawrev-2865	115	19	fact	fact	NOUN
inlawrev-2865	115	20	that	that	SCONJ
inlawrev-2865	115	21	although	although	SCONJ
inlawrev-2865	115	22	ms	ms	PROPN
inlawrev-2865	115	23	.	.	PROPN
inlawrev-2865	115	24	keller	keller	PROPN
inlawrev-2865	115	25	had	have	AUX
inlawrev-2865	115	26	not	not	PART
inlawrev-2865	115	27	originally	originally	ADV
inlawrev-2865	115	28	timely	timely	ADV
inlawrev-2865	115	29	filed	file	VERB
inlawrev-2865	115	30	her	her	PRON
inlawrev-2865	115	31	returns	return	NOUN
inlawrev-2865	115	32	for	for	ADP
inlawrev-2865	115	33	the	the	DET
inlawrev-2865	115	34	years	year	NOUN
inlawrev-2865	115	35	at	at	ADP
inlawrev-2865	115	36	issue	issue	NOUN
inlawrev-2865	115	37	,	,	PUNCT
inlawrev-2865	115	38	she	she	PRON
inlawrev-2865	115	39	did	do	AUX
inlawrev-2865	115	40	eventually	eventually	ADV
inlawrev-2865	115	41	file	file	VERB
inlawrev-2865	115	42	the	the	DET
inlawrev-2865	115	43	returns	return	NOUN
inlawrev-2865	115	44	and	and	CCONJ
inlawrev-2865	115	45	otherwise	otherwise	ADV
inlawrev-2865	115	46	cooperated	cooperate	VERB
inlawrev-2865	115	47	fully	fully	ADV
inlawrev-2865	115	48	with	with	ADP
inlawrev-2865	115	49	the	the	DET
inlawrev-2865	115	50	taxing	taxing	NOUN
inlawrev-2865	115	51	authorities.^^	authorities.^^	PUNCT
inlawrev-2865	115	52	the	the	DET
inlawrev-2865	115	53	indiana	indiana	PROPN
inlawrev-2865	115	54	tax	tax	PROPN
inlawrev-2865	115	55	court	court	NOUN
inlawrev-2865	115	56	explained	explain	VERB
inlawrev-2865	115	57	that	that	SCONJ
inlawrev-2865	115	58	while	while	SCONJ
inlawrev-2865	115	59	absolute	absolute	ADJ
inlawrev-2865	115	60	failure	failure	NOUN
inlawrev-2865	115	61	to	to	PART
inlawrev-2865	115	62	file	file	VERB
inlawrev-2865	115	63	tax	tax	NOUN
inlawrev-2865	115	64	returns	return	NOUN
inlawrev-2865	115	65	would	would	AUX
inlawrev-2865	115	66	give	give	VERB
inlawrev-2865	115	67	a	a	DET
inlawrev-2865	115	68	taxpayer	taxpayer	NOUN
inlawrev-2865	115	69	unclean	unclean	ADJ
inlawrev-2865	115	70	hands	hand	NOUN
inlawrev-2865	115	71	in	in	ADP
inlawrev-2865	115	72	this	this	DET
inlawrev-2865	115	73	setting	setting	NOUN
inlawrev-2865	115	74	,	,	PUNCT
inlawrev-2865	115	75	the	the	DET
inlawrev-2865	115	76	eventual	eventual	ADJ
inlawrev-2865	115	77	fihng	fihng	NOUN
inlawrev-2865	115	78	of	of	ADP
inlawrev-2865	115	79	late	late	ADJ
inlawrev-2865	115	80	returns	return	NOUN
inlawrev-2865	115	81	in	in	ADP
inlawrev-2865	115	82	essence	essence	NOUN
inlawrev-2865	115	83	purged	purge	VERB
inlawrev-2865	115	84	her	her	PRON
inlawrev-2865	115	85	wrongdoing	wrongdoing	NOUN
inlawrev-2865	115	86	and	and	CCONJ
inlawrev-2865	115	87	restored	restore	VERB
inlawrev-2865	115	88	her	her	PRON
inlawrev-2865	115	89	right	right	NOUN
inlawrev-2865	115	90	to	to	PART
inlawrev-2865	115	91	seek	seek	VERB
inlawrev-2865	115	92	equitable	equitable	ADJ
inlawrev-2865	115	93	relief	relief	NOUN
inlawrev-2865	115	94	.	.	PUNCT
inlawrev-2865	116	1	because	because	SCONJ
inlawrev-2865	116	2	no	no	DET
inlawrev-2865	116	3	harm	harm	NOUN
inlawrev-2865	116	4	resulted	result	VERB
inlawrev-2865	116	5	to	to	ADP
inlawrev-2865	116	6	the	the	DET
inlawrev-2865	116	7	department	department	NOUN
inlawrev-2865	116	8	of	of	ADP
inlawrev-2865	116	9	revenue	revenue	NOUN
inlawrev-2865	116	10	as	as	ADP
inlawrev-2865	116	11	a	a	DET
inlawrev-2865	116	12	result	result	NOUN
inlawrev-2865	116	13	of	of	ADP
inlawrev-2865	116	14	the	the	DET
inlawrev-2865	116	15	late	late	ADJ
inlawrev-2865	116	16	filing	filing	NOUN
inlawrev-2865	116	17	,	,	PUNCT
inlawrev-2865	116	18	^^	^^	PUNCT
inlawrev-2865	116	19	the	the	DET
inlawrev-2865	116	20	indiana	indiana	PROPN
inlawrev-2865	116	21	tax	tax	PROPN
inlawrev-2865	116	22	court	court	NOUN
inlawrev-2865	116	23	found	find	VERB
inlawrev-2865	116	24	that	that	SCONJ
inlawrev-2865	116	25	the	the	DET
inlawrev-2865	116	26	late	late	ADJ
inlawrev-2865	116	27	filing	filing	NOUN
inlawrev-2865	116	28	of	of	ADP
inlawrev-2865	116	29	the	the	DET
inlawrev-2865	116	30	returns	return	NOUN
inlawrev-2865	116	31	did	do	AUX
inlawrev-2865	116	32	not	not	PART
inlawrev-2865	116	33	preclude	preclude	VERB
inlawrev-2865	116	34	injunctive	injunctive	ADJ
inlawrev-2865	116	35	relief	relief	NOUN
inlawrev-2865	116	36	.	.	PUNCT
inlawrev-2865	117	1	b.	b.	VERB
inlawrev-2865	118	1	the	the	DET
inlawrev-2865	118	2	statutory	statutory	ADJ
inlawrev-2865	118	3	requirements	requirement	NOUN
inlawrev-2865	118	4	of	of	ADP
inlawrev-2865	118	5	indiana	indiana	PROPN
inlawrev-2865	118	6	code	code	PROPN
inlawrev-2865	118	7	section	section	PROPN
inlawrev-2865	118	8	33	33	NUM
inlawrev-2865	118	9	-	-	SYM
inlawrev-2865	118	10	3	3	NUM
inlawrev-2865	118	11	-	-	SYM
inlawrev-2865	118	12	5	5	NUM
inlawrev-2865	118	13	-	-	SYM
inlawrev-2865	118	14	1	1	NUM
inlawrev-2865	118	15	1(c	1(c	NUM
inlawrev-2865	118	16	)	)	PUNCT
inlawrev-2865	118	17	.	.	PUNCT
inlawrev-2865	119	1	1	1	X
inlawrev-2865	119	2	.	.	X
inlawrev-2865	119	3	substantiality	substantiality	NOUN
inlawrev-2865	119	4	of	of	ADP
inlawrev-2865	119	5	issues	issue	NOUN
inlawrev-2865	119	6	and	and	CCONJ
inlawrev-2865	119	7	opportunity	opportunity	NOUN
inlawrev-2865	119	8	to	to	ADP
inlawrev-2865	119	9	prevail.—next	prevail.—next	PROPN
inlawrev-2865	119	10	,	,	PUNCT
inlawrev-2865	119	11	the	the	DET
inlawrev-2865	119	12	keller	keller	PROPN
inlawrev-2865	119	13	court	court	PROPN
inlawrev-2865	119	14	specifically	specifically	ADV
inlawrev-2865	119	15	traced	trace	VERB
inlawrev-2865	119	16	the	the	DET
inlawrev-2865	119	17	requirements	requirement	NOUN
inlawrev-2865	119	18	of	of	ADP
inlawrev-2865	119	19	indiana	indiana	PROPN
inlawrev-2865	119	20	code	code	PROPN
inlawrev-2865	119	21	section	section	PROPN
inlawrev-2865	119	22	33	33	NUM
inlawrev-2865	119	23	-	-	SYM
inlawrev-2865	119	24	3	3	NUM
inlawrev-2865	119	25	-	-	SYM
inlawrev-2865	119	26	5	5	NUM
inlawrev-2865	119	27	-	-	SYM
inlawrev-2865	119	28	1	1	NUM
inlawrev-2865	119	29	1(c	1(c	NUM
inlawrev-2865	119	30	)	)	PUNCT
inlawrev-2865	119	31	to	to	PART
inlawrev-2865	119	32	determine	determine	VERB
inlawrev-2865	119	33	whether	whether	SCONJ
inlawrev-2865	119	34	:	:	PUNCT
inlawrev-2865	119	35	(	(	PUNCT
inlawrev-2865	119	36	1	1	X
inlawrev-2865	119	37	)	)	PUNCT
inlawrev-2865	119	38	the	the	DET
inlawrev-2865	119	39	issues	issue	NOUN
inlawrev-2865	119	40	raised	raise	VERB
inlawrev-2865	119	41	were	be	AUX
inlawrev-2865	119	42	substantial	substantial	ADJ
inlawrev-2865	119	43	,	,	PUNCT
inlawrev-2865	119	44	(	(	PUNCT
inlawrev-2865	119	45	2	2	X
inlawrev-2865	119	46	)	)	PUNCT
inlawrev-2865	119	47	the	the	DET
inlawrev-2865	119	48	petitioner	petitioner	NOUN
inlawrev-2865	119	49	had	have	VERB
inlawrev-2865	119	50	a	a	DET
inlawrev-2865	119	51	reasonable	reasonable	ADJ
inlawrev-2865	119	52	opportunity	opportunity	NOUN
inlawrev-2865	119	53	to	to	PART
inlawrev-2865	119	54	prevail	prevail	VERB
inlawrev-2865	119	55	on	on	ADP
inlawrev-2865	119	56	the	the	DET
inlawrev-2865	119	57	merits	merit	NOUN
inlawrev-2865	119	58	,	,	PUNCT
inlawrev-2865	119	59	and	and	CCONJ
inlawrev-2865	119	60	(	(	PUNCT
inlawrev-2865	119	61	3	3	X
inlawrev-2865	119	62	)	)	PUNCT
inlawrev-2865	119	63	equitable	equitable	ADJ
inlawrev-2865	119	64	considerations	consideration	NOUN
inlawrev-2865	119	65	favoring	favor	VERB
inlawrev-2865	119	66	enjoining	enjoin	VERB
inlawrev-2865	119	67	the	the	DET
inlawrev-2865	119	68	tax	tax	NOUN
inlawrev-2865	119	69	outweighed	outweigh	VERB
inlawrev-2865	119	70	the	the	DET
inlawrev-2865	119	71	state	state	NOUN
inlawrev-2865	119	72	's	's	PART
inlawrev-2865	119	73	interest	interest	NOUN
inlawrev-2865	119	74	in	in	ADP
inlawrev-2865	119	75	prompt	prompt	ADJ
inlawrev-2865	119	76	collection	collection	NOUN
inlawrev-2865	119	77	.	.	PUNCT
inlawrev-2865	120	1	in	in	ADP
inlawrev-2865	120	2	ruling	rule	VERB
inlawrev-2865	120	3	for	for	ADP
inlawrev-2865	120	4	the	the	DET
inlawrev-2865	120	5	petitioner	petitioner	NOUN
inlawrev-2865	120	6	,	,	PUNCT
inlawrev-2865	120	7	the	the	DET
inlawrev-2865	120	8	indiana	indiana	PROPN
inlawrev-2865	120	9	tax	tax	PROPN
inlawrev-2865	120	10	court	court	PROPN
inlawrev-2865	120	11	first	first	ADV
inlawrev-2865	120	12	held	hold	VERB
inlawrev-2865	120	13	that	that	SCONJ
inlawrev-2865	120	14	the	the	DET
inlawrev-2865	120	15	issues	issue	NOUN
inlawrev-2865	120	16	were	be	AUX
inlawrev-2865	120	17	substantial	substantial	ADJ
inlawrev-2865	120	18	.	.	PUNCT
inlawrev-2865	121	1	the	the	DET
inlawrev-2865	121	2	court	court	NOUN
inlawrev-2865	121	3	noted	note	VERB
inlawrev-2865	121	4	that	that	SCONJ
inlawrev-2865	121	5	it	it	PRON
inlawrev-2865	121	6	has	have	AUX
inlawrev-2865	121	7	given	give	VERB
inlawrev-2865	121	8	the	the	DET
inlawrev-2865	121	9	term	term	NOUN
inlawrev-2865	121	10	'	'	NOUN
inlawrev-2865	121	11	*	*	PUNCT
inlawrev-2865	121	12	substantial	substantial	ADJ
inlawrev-2865	121	13	issue	issue	NOUN
inlawrev-2865	121	14	"	"	PUNCT
inlawrev-2865	121	15	a	a	DET
inlawrev-2865	121	16	wide	wide	ADJ
inlawrev-2865	121	17	variety	variety	NOUN
inlawrev-2865	121	18	of	of	ADP
inlawrev-2865	121	19	meanings	meaning	NOUN
inlawrev-2865	121	20	,	,	PUNCT
inlawrev-2865	121	21	and	and	CCONJ
inlawrev-2865	121	22	indicated	indicate	VERB
inlawrev-2865	121	23	that	that	SCONJ
inlawrev-2865	121	24	a	a	DET
inlawrev-2865	121	25	tax	tax	NOUN
inlawrev-2865	121	26	case	case	NOUN
inlawrev-2865	121	27	need	need	AUX
inlawrev-2865	121	28	not	not	PART
inlawrev-2865	121	29	have	have	VERB
inlawrev-2865	121	30	statewide	statewide	ADJ
inlawrev-2865	121	31	impact	impact	NOUN
inlawrev-2865	121	32	under	under	ADP
inlawrev-2865	121	33	the	the	DET
inlawrev-2865	121	34	statute	statute	NOUN
inlawrev-2865	121	35	.	.	PUNCT
inlawrev-2865	121	36	^^	^^	PUNCT
inlawrev-2865	122	1	the	the	DET
inlawrev-2865	122	2	keller	keller	PROPN
inlawrev-2865	122	3	court	court	PROPN
inlawrev-2865	122	4	then	then	ADV
inlawrev-2865	122	5	determined	determine	VERB
inlawrev-2865	122	6	that	that	SCONJ
inlawrev-2865	122	7	a	a	DET
inlawrev-2865	122	8	substantial	substantial	ADJ
inlawrev-2865	122	9	issue	issue	NOUN
inlawrev-2865	122	10	was	be	AUX
inlawrev-2865	122	11	raised	raise	VERB
inlawrev-2865	122	12	because	because	SCONJ
inlawrev-2865	122	13	the	the	DET
inlawrev-2865	122	14	department	department	NOUN
inlawrev-2865	122	15	of	of	ADP
inlawrev-2865	122	16	revenue	revenue	NOUN
inlawrev-2865	122	17	had	have	AUX
inlawrev-2865	122	18	based	base	VERB
inlawrev-2865	122	19	its	its	PRON
inlawrev-2865	122	20	assessment	assessment	NOUN
inlawrev-2865	122	21	on	on	ADP
inlawrev-2865	122	22	statements	statement	NOUN
inlawrev-2865	122	23	of	of	ADP
inlawrev-2865	122	24	keller	keller	PROPN
inlawrev-2865	122	25	's	's	PART
inlawrev-2865	122	26	former	former	ADJ
inlawrev-2865	122	27	employee	employee	NOUN
inlawrev-2865	122	28	and	and	CCONJ
inlawrev-2865	122	29	had	have	AUX
inlawrev-2865	122	30	disregarded	disregard	VERB
inlawrev-2865	122	31	the	the	DET
inlawrev-2865	122	32	amount	amount	NOUN
inlawrev-2865	122	33	represented	represent	VERB
inlawrev-2865	122	34	by	by	ADP
inlawrev-2865	122	35	keller	keller	PROPN
inlawrev-2865	122	36	's	's	PART
inlawrev-2865	122	37	tax	tax	NOUN
inlawrev-2865	122	38	returns	return	NOUN
inlawrev-2865	122	39	.	.	PUNCT
inlawrev-2865	123	1	the	the	DET
inlawrev-2865	123	2	indiana	indiana	PROPN
inlawrev-2865	123	3	tax	tax	PROPN
inlawrev-2865	123	4	court	court	NOUN
inlawrev-2865	123	5	found	find	VERB
inlawrev-2865	123	6	that	that	SCONJ
inlawrev-2865	123	7	the	the	DET
inlawrev-2865	123	8	*	*	PUNCT
inlawrev-2865	123	9	'	'	NUM
inlawrev-2865	123	10	best	good	ADJ
inlawrev-2865	123	11	information	information	NOUN
inlawrev-2865	123	12	available	available	ADJ
inlawrev-2865	123	13	"	"	PUNCT
inlawrev-2865	123	14	test	test	NOUN
inlawrev-2865	123	15	used	use	VERB
inlawrev-2865	123	16	by	by	ADP
inlawrev-2865	123	17	the	the	DET
inlawrev-2865	123	18	department	department	NOUN
inlawrev-2865	123	19	'	'	PUNCT
inlawrev-2865	123	20	*	*	PUNCT
inlawrev-2865	123	21	raises	raise	VERB
inlawrev-2865	123	22	questions	question	NOUN
inlawrev-2865	123	23	concerning	concern	VERB
inlawrev-2865	123	24	what	what	PRON
inlawrev-2865	123	25	is	be	AUX
inlawrev-2865	123	26	the	the	DET
inlawrev-2865	123	27	best	good	ADJ
inlawrev-2865	123	28	information	information	NOUN
inlawrev-2865	123	29	available	available	ADJ
inlawrev-2865	123	30	and	and	CCONJ
inlawrev-2865	123	31	to	to	ADP
inlawrev-2865	123	32	what	what	DET
inlawrev-2865	123	33	extent	extent	NOUN
inlawrev-2865	123	34	the	the	DET
inlawrev-2865	123	35	test	test	NOUN
inlawrev-2865	123	36	should	should	AUX
inlawrev-2865	123	37	be	be	AUX
inlawrev-2865	123	38	given	give	VERB
inlawrev-2865	123	39	vaudity	vaudity	NOUN
inlawrev-2865	123	40	in	in	ADP
inlawrev-2865	123	41	a	a	DET
inlawrev-2865	123	42	de	de	X
inlawrev-2865	123	43	novo	novo	NOUN
inlawrev-2865	123	44	proceeding	proceeding	NOUN
inlawrev-2865	123	45	.	.	PUNCT
inlawrev-2865	124	1	"	"	PUNCT
inlawrev-2865	124	2	^"^	^"^	X
inlawrev-2865	124	3	21	21	NUM
inlawrev-2865	124	4	.	.	PUNCT
inlawrev-2865	125	1	i	i	PRON
inlawrev-2865	125	2	d.	d.	PROPN
inlawrev-2865	125	3	at	at	ADP
inlawrev-2865	125	4	789	789	NUM
inlawrev-2865	125	5	-	-	SYM
inlawrev-2865	125	6	90	90	NUM
inlawrev-2865	125	7	.	.	PUNCT
inlawrev-2865	126	1	22	22	NUM
inlawrev-2865	126	2	.	.	PUNCT
inlawrev-2865	127	1	i	i	PRON
inlawrev-2865	127	2	d.	d.	PROPN
inlawrev-2865	127	3	at	at	ADP
inlawrev-2865	127	4	790	790	NUM
inlawrev-2865	127	5	.	.	PUNCT
inlawrev-2865	128	1	the	the	DET
inlawrev-2865	128	2	indiana	indiana	PROPN
inlawrev-2865	128	3	tax	tax	PROPN
inlawrev-2865	128	4	court	court	NOUN
inlawrev-2865	128	5	based	base	VERB
inlawrev-2865	128	6	this	this	DET
inlawrev-2865	128	7	finding	finding	NOUN
inlawrev-2865	128	8	on	on	ADP
inlawrev-2865	128	9	the	the	DET
inlawrev-2865	128	10	auditor	auditor	NOUN
inlawrev-2865	128	11	's	's	PART
inlawrev-2865	128	12	testimony	testimony	NOUN
inlawrev-2865	128	13	that	that	SCONJ
inlawrev-2865	128	14	the	the	DET
inlawrev-2865	128	15	assessment	assessment	NOUN
inlawrev-2865	128	16	results	result	NOUN
inlawrev-2865	128	17	would	would	AUX
inlawrev-2865	128	18	have	have	AUX
inlawrev-2865	128	19	been	be	AUX
inlawrev-2865	128	20	the	the	DET
inlawrev-2865	128	21	same	same	ADJ
inlawrev-2865	128	22	whether	whether	SCONJ
inlawrev-2865	128	23	or	or	CCONJ
inlawrev-2865	128	24	not	not	PART
inlawrev-2865	128	25	they	they	PRON
inlawrev-2865	128	26	had	have	VERB
inlawrev-2865	128	27	the	the	DET
inlawrev-2865	128	28	returns	return	NOUN
inlawrev-2865	128	29	before	before	ADP
inlawrev-2865	128	30	them	they	PRON
inlawrev-2865	128	31	.	.	PUNCT
inlawrev-2865	129	1	i	i	PRON
inlawrev-2865	129	2	d.	d.	PROPN
inlawrev-2865	129	3	23	23	NUM
inlawrev-2865	129	4	.	.	PUNCT
inlawrev-2865	130	1	i	i	PRON
inlawrev-2865	130	2	d.	d.	PROPN
inlawrev-2865	130	3	24	24	NUM
inlawrev-2865	130	4	.	.	PUNCT
inlawrev-2865	131	1	i	i	PRON
inlawrev-2865	131	2	d.	d.	PROPN
inlawrev-2865	131	3	536	536	NUM
inlawrev-2865	131	4	indiana	indiana	PROPN
inlawrev-2865	131	5	law	law	PROPN
inlawrev-2865	131	6	review	review	NOUN
inlawrev-2865	131	7	[	[	X
inlawrev-2865	131	8	vol	vol	NOUN
inlawrev-2865	131	9	.	.	PUNCT
inlawrev-2865	131	10	23:531	23:531	NUM
inlawrev-2865	131	11	as	as	ADP
inlawrev-2865	131	12	to	to	ADP
inlawrev-2865	131	13	the	the	DET
inlawrev-2865	131	14	petitioner	petitioner	NOUN
inlawrev-2865	131	15	's	's	PART
inlawrev-2865	131	16	reasonable	reasonable	ADJ
inlawrev-2865	131	17	opportunity	opportunity	NOUN
inlawrev-2865	131	18	to	to	PART
inlawrev-2865	131	19	prevail	prevail	VERB
inlawrev-2865	131	20	,	,	PUNCT
inlawrev-2865	131	21	the	the	DET
inlawrev-2865	131	22	indiana	indiana	PROPN
inlawrev-2865	131	23	tax	tax	PROPN
inlawrev-2865	131	24	court	court	NOUN
inlawrev-2865	131	25	similarly	similarly	ADV
inlawrev-2865	131	26	found	find	VERB
inlawrev-2865	131	27	that	that	SCONJ
inlawrev-2865	131	28	ms	ms	PROPN
inlawrev-2865	131	29	.	.	PROPN
inlawrev-2865	131	30	keller	keller	PROPN
inlawrev-2865	131	31	met	meet	VERB
inlawrev-2865	131	32	this	this	DET
inlawrev-2865	131	33	requirement	requirement	NOUN
inlawrev-2865	131	34	under	under	ADP
inlawrev-2865	131	35	the	the	DET
inlawrev-2865	131	36	"	"	PUNCT
inlawrev-2865	131	37	best	good	ADJ
inlawrev-2865	131	38	information	information	NOUN
inlawrev-2865	131	39	available	available	ADJ
inlawrev-2865	131	40	"	"	PUNCT
inlawrev-2865	131	41	test.^^	test.^^	NOUN
inlawrev-2865	131	42	2	2	NUM
inlawrev-2865	131	43	.	.	PUNCT
inlawrev-2865	131	44	equitable	equitable	ADJ
inlawrev-2865	131	45	considerations	consideration	NOUN
inlawrev-2865	131	46	irreparable	irreparable	ADJ
inlawrev-2865	131	47	harm	harm	NOUN
inlawrev-2865	131	48	and	and	CCONJ
inlawrev-2865	131	49	posting	posting	NOUN
inlawrev-2865	131	50	of	of	ADP
inlawrev-2865	131	51	bond.—finally	bond.—finally	PRON
inlawrev-2865	131	52	,	,	PUNCT
inlawrev-2865	131	53	the	the	DET
inlawrev-2865	131	54	court	court	NOUN
inlawrev-2865	131	55	found	find	VERB
inlawrev-2865	131	56	that	that	SCONJ
inlawrev-2865	131	57	the	the	DET
inlawrev-2865	131	58	petitioner	petitioner	NOUN
inlawrev-2865	131	59	had	have	AUX
inlawrev-2865	131	60	also	also	ADV
inlawrev-2865	131	61	met	meet	VERB
inlawrev-2865	131	62	the	the	DET
inlawrev-2865	131	63	equitable	equitable	ADJ
inlawrev-2865	131	64	considerations	consideration	NOUN
inlawrev-2865	131	65	prong	prong	ADJ
inlawrev-2865	131	66	of	of	ADP
inlawrev-2865	131	67	the	the	DET
inlawrev-2865	131	68	statute	statute	NOUN
inlawrev-2865	131	69	.	.	PUNCT
inlawrev-2865	132	1	ms	ms	PROPN
inlawrev-2865	132	2	.	.	PROPN
inlawrev-2865	132	3	keller	keller	PROPN
inlawrev-2865	132	4	had	have	AUX
inlawrev-2865	132	5	testified	testify	VERB
inlawrev-2865	132	6	as	as	ADP
inlawrev-2865	132	7	to	to	ADP
inlawrev-2865	132	8	a	a	DET
inlawrev-2865	132	9	lack	lack	NOUN
inlawrev-2865	132	10	of	of	ADP
inlawrev-2865	132	11	assets	asset	NOUN
inlawrev-2865	132	12	to	to	PART
inlawrev-2865	132	13	pay	pay	VERB
inlawrev-2865	132	14	the	the	DET
inlawrev-2865	132	15	assessed	assessed	ADJ
inlawrev-2865	132	16	taxes	taxis	NOUN
inlawrev-2865	132	17	,	,	PUNCT
inlawrev-2865	132	18	and	and	CCONJ
inlawrev-2865	132	19	the	the	DET
inlawrev-2865	132	20	court	court	NOUN
inlawrev-2865	132	21	implicitly	implicitly	ADV
inlawrev-2865	132	22	rejected	reject	VERB
inlawrev-2865	132	23	the	the	DET
inlawrev-2865	132	24	department	department	NOUN
inlawrev-2865	132	25	's	's	PART
inlawrev-2865	132	26	argument	argument	NOUN
inlawrev-2865	132	27	that	that	SCONJ
inlawrev-2865	132	28	*	*	PUNCT
inlawrev-2865	132	29	*	*	PUNCT
inlawrev-2865	132	30	mere	mere	ADJ
inlawrev-2865	132	31	economic	economic	ADJ
inlawrev-2865	132	32	injury	injury	NOUN
inlawrev-2865	132	33	does	do	AUX
inlawrev-2865	132	34	not	not	PART
inlawrev-2865	132	35	warrant	warrant	VERB
inlawrev-2865	132	36	the	the	DET
inlawrev-2865	132	37	granting	granting	NOUN
inlawrev-2865	132	38	of	of	ADP
inlawrev-2865	132	39	a	a	DET
inlawrev-2865	132	40	preliminary	preliminary	ADJ
inlawrev-2865	132	41	injunction	injunction	NOUN
inlawrev-2865	132	42	.	.	PUNCT
inlawrev-2865	133	1	"	"	PUNCT
inlawrev-2865	133	2	^^	^^	PUNCT
inlawrev-2865	133	3	in	in	ADP
inlawrev-2865	133	4	some	some	DET
inlawrev-2865	133	5	cases	case	NOUN
inlawrev-2865	133	6	,	,	PUNCT
inlawrev-2865	133	7	the	the	DET
inlawrev-2865	133	8	court	court	NOUN
inlawrev-2865	133	9	has	have	AUX
inlawrev-2865	133	10	also	also	ADV
inlawrev-2865	133	11	considered	consider	VERB
inlawrev-2865	133	12	whether	whether	SCONJ
inlawrev-2865	133	13	irreparable	irreparable	ADJ
inlawrev-2865	133	14	harm	harm	NOUN
inlawrev-2865	133	15	would	would	AUX
inlawrev-2865	133	16	ensue	ensue	VERB
inlawrev-2865	133	17	if	if	SCONJ
inlawrev-2865	133	18	the	the	DET
inlawrev-2865	133	19	tax	tax	NOUN
inlawrev-2865	133	20	had	have	VERB
inlawrev-2865	133	21	to	to	PART
inlawrev-2865	133	22	be	be	AUX
inlawrev-2865	133	23	paid.^^	paid.^^	NOUN
inlawrev-2865	133	24	as	as	ADP
inlawrev-2865	133	25	in	in	ADP
inlawrev-2865	133	26	keller	keller	PROPN
inlawrev-2865	133	27	,	,	PUNCT
inlawrev-2865	133	28	however	however	ADV
inlawrev-2865	133	29	,	,	PUNCT
inlawrev-2865	133	30	the	the	DET
inlawrev-2865	133	31	irreparable	irreparable	ADJ
inlawrev-2865	133	32	harm	harm	NOUN
inlawrev-2865	133	33	component	component	NOUN
inlawrev-2865	133	34	seems	seem	VERB
inlawrev-2865	133	35	to	to	PART
inlawrev-2865	133	36	now	now	ADV
inlawrev-2865	133	37	be	be	AUX
inlawrev-2865	133	38	part	part	NOUN
inlawrev-2865	133	39	of	of	ADP
inlawrev-2865	133	40	the	the	DET
inlawrev-2865	133	41	statutory	statutory	ADJ
inlawrev-2865	133	42	'	'	SYM
inlawrev-2865	133	43	^equitable	^equitable	NOUN
inlawrev-2865	133	44	considerations	consideration	NOUN
inlawrev-2865	133	45	"	"	PUNCT
inlawrev-2865	133	46	analysis	analysis	NOUN
inlawrev-2865	133	47	of	of	ADP
inlawrev-2865	133	48	indiana	indiana	PROPN
inlawrev-2865	133	49	code	code	PROPN
inlawrev-2865	133	50	section	section	PROPN
inlawrev-2865	133	51	33	33	NUM
inlawrev-2865	133	52	-	-	SYM
inlawrev-2865	133	53	3	3	NUM
inlawrev-2865	133	54	-	-	SYM
inlawrev-2865	133	55	5	5	NUM
inlawrev-2865	133	56	-	-	SYM
inlawrev-2865	133	57	1	1	NUM
inlawrev-2865	133	58	1(c)(3	1(c)(3	NUM
inlawrev-2865	133	59	)	)	PUNCT
inlawrev-2865	133	60	,	,	PUNCT
inlawrev-2865	133	61	rather	rather	ADV
inlawrev-2865	133	62	than	than	ADP
inlawrev-2865	133	63	a	a	DET
inlawrev-2865	133	64	completely	completely	ADV
inlawrev-2865	133	65	separate	separate	ADJ
inlawrev-2865	133	66	requirement	requirement	NOUN
inlawrev-2865	133	67	as	as	SCONJ
inlawrev-2865	133	68	had	have	AUX
inlawrev-2865	133	69	appeared	appear	VERB
inlawrev-2865	133	70	early	early	ADV
inlawrev-2865	133	71	on	on	ADV
inlawrev-2865	133	72	.	.	PUNCT
inlawrev-2865	134	1	2^	2^	NUM
inlawrev-2865	134	2	this	this	PRON
inlawrev-2865	134	3	is	be	AUX
inlawrev-2865	134	4	demonstrated	demonstrate	VERB
inlawrev-2865	134	5	in	in	ADP
inlawrev-2865	134	6	cases	case	NOUN
inlawrev-2865	134	7	such	such	ADJ
inlawrev-2865	134	8	as	as	ADP
inlawrev-2865	134	9	perkins	perkins	PROPN
inlawrev-2865	134	10	paving	paving	PROPN
inlawrev-2865	134	11	&	&	CCONJ
inlawrev-2865	134	12	trucking	trucking	PROPN
inlawrev-2865	134	13	,	,	PUNCT
inlawrev-2865	134	14	inc	inc	PROPN
inlawrev-2865	134	15	.	.	PROPN
inlawrev-2865	135	1	v.	v.	PROPN
inlawrev-2865	135	2	indiana	indiana	PROPN
inlawrev-2865	135	3	department	department	PROPN
inlawrev-2865	135	4	of	of	ADP
inlawrev-2865	135	5	revenue^^	revenue^^	NUM
inlawrev-2865	135	6	and	and	CCONJ
inlawrev-2865	135	7	national	national	ADJ
inlawrev-2865	135	8	private	private	PROPN
inlawrev-2865	135	9	trucking	trucking	PROPN
inlawrev-2865	135	10	association	association	PROPN
inlawrev-2865	135	11	v.	v.	PROPN
inlawrev-2865	135	12	indiana	indiana	PROPN
inlawrev-2865	135	13	department	department	PROPN
inlawrev-2865	135	14	of	of	ADP
inlawrev-2865	135	15	revenue,^^	revenue,^^	PROPN
inlawrev-2865	136	1	wherein	wherein	SCONJ
inlawrev-2865	136	2	the	the	DET
inlawrev-2865	136	3	indiana	indiana	PROPN
inlawrev-2865	136	4	tax	tax	PROPN
inlawrev-2865	136	5	court	court	NOUN
inlawrev-2865	136	6	specifically	specifically	ADV
inlawrev-2865	136	7	considered	consider	VERB
inlawrev-2865	136	8	the	the	DET
inlawrev-2865	136	9	irreparable	irreparable	ADJ
inlawrev-2865	136	10	harm	harm	NOUN
inlawrev-2865	136	11	component	component	NOUN
inlawrev-2865	136	12	as	as	ADP
inlawrev-2865	136	13	part	part	NOUN
inlawrev-2865	136	14	of	of	ADP
inlawrev-2865	136	15	the	the	DET
inlawrev-2865	136	16	equitable	equitable	ADJ
inlawrev-2865	136	17	requirements	requirement	NOUN
inlawrev-2865	136	18	of	of	ADP
inlawrev-2865	136	19	subdivision	subdivision	NOUN
inlawrev-2865	136	20	(	(	PUNCT
inlawrev-2865	136	21	c	c	NOUN
inlawrev-2865	136	22	)	)	PUNCT
inlawrev-2865	136	23	of	of	ADP
inlawrev-2865	136	24	section	section	NOUN
inlawrev-2865	136	25	33	33	NUM
inlawrev-2865	136	26	-	-	SYM
inlawrev-2865	136	27	3	3	NUM
inlawrev-2865	136	28	-	-	NUM
inlawrev-2865	136	29	511	511	NUM
inlawrev-2865	136	30	.	.	PUNCT
inlawrev-2865	137	1	after	after	ADP
inlawrev-2865	137	2	keller	keller	PROPN
inlawrev-2865	137	3	,	,	PUNCT
inlawrev-2865	137	4	irreparable	irreparable	ADJ
inlawrev-2865	137	5	harm	harm	NOUN
inlawrev-2865	137	6	is	be	AUX
inlawrev-2865	137	7	properly	properly	ADV
inlawrev-2865	137	8	viewed	view	VERB
inlawrev-2865	137	9	as	as	ADP
inlawrev-2865	137	10	one	one	NUM
inlawrev-2865	137	11	aspect	aspect	NOUN
inlawrev-2865	137	12	of	of	ADP
inlawrev-2865	137	13	the	the	DET
inlawrev-2865	137	14	equitable	equitable	ADJ
inlawrev-2865	137	15	considerations	consideration	NOUN
inlawrev-2865	137	16	analysis	analysis	NOUN
inlawrev-2865	137	17	.	.	PUNCT
inlawrev-2865	138	1	the	the	DET
inlawrev-2865	138	2	keller	keller	PROPN
inlawrev-2865	138	3	court	court	PROPN
inlawrev-2865	138	4	then	then	ADV
inlawrev-2865	138	5	granted	grant	VERB
inlawrev-2865	138	6	the	the	DET
inlawrev-2865	138	7	taxpayer	taxpayer	NOUN
inlawrev-2865	138	8	's	's	PART
inlawrev-2865	138	9	motion	motion	NOUN
inlawrev-2865	138	10	for	for	ADP
inlawrev-2865	138	11	injunctive	injunctive	ADJ
inlawrev-2865	138	12	relief	relief	NOUN
inlawrev-2865	138	13	and	and	CCONJ
inlawrev-2865	138	14	ordered	order	VERB
inlawrev-2865	138	15	her	she	PRON
inlawrev-2865	138	16	to	to	PART
inlawrev-2865	138	17	post	post	VERB
inlawrev-2865	138	18	bond	bond	NOUN
inlawrev-2865	138	19	or	or	CCONJ
inlawrev-2865	138	20	other	other	ADJ
inlawrev-2865	138	21	security	security	NOUN
inlawrev-2865	138	22	in	in	ADP
inlawrev-2865	138	23	the	the	DET
inlawrev-2865	138	24	amount	amount	NOUN
inlawrev-2865	138	25	of	of	ADP
inlawrev-2865	138	26	25	25	NUM
inlawrev-2865	138	27	.	.	PUNCT
inlawrev-2865	139	1	i	i	PRON
inlawrev-2865	139	2	d.	d.	PROPN
inlawrev-2865	139	3	26	26	NUM
inlawrev-2865	139	4	.	.	PUNCT
inlawrev-2865	140	1	i	i	PRON
inlawrev-2865	140	2	d.	d.	PROPN
inlawrev-2865	140	3	at	at	ADP
inlawrev-2865	140	4	791	791	NUM
inlawrev-2865	140	5	.	.	PUNCT
inlawrev-2865	141	1	in	in	ADP
inlawrev-2865	141	2	so	so	ADV
inlawrev-2865	141	3	holding	holding	NOUN
inlawrev-2865	141	4	,	,	PUNCT
inlawrev-2865	141	5	the	the	DET
inlawrev-2865	141	6	indiana	indiana	PROPN
inlawrev-2865	141	7	tax	tax	PROPN
inlawrev-2865	141	8	court	court	NOUN
inlawrev-2865	141	9	in	in	ADP
inlawrev-2865	141	10	essence	essence	NOUN
inlawrev-2865	141	11	followed	follow	VERB
inlawrev-2865	141	12	its	its	PRON
inlawrev-2865	141	13	dicta	dicta	NOUN
inlawrev-2865	141	14	in	in	ADP
inlawrev-2865	141	15	paris	paris	PROPN
inlawrev-2865	141	16	mailing	mailing	PROPN
inlawrev-2865	141	17	inc	inc	PROPN
inlawrev-2865	141	18	.	.	PROPN
inlawrev-2865	142	1	v.	v.	ADP
inlawrev-2865	142	2	indiana	indiana	PROPN
inlawrev-2865	142	3	dep't	dep't	PROPN
inlawrev-2865	142	4	of	of	ADP
inlawrev-2865	142	5	revenue	revenue	NOUN
inlawrev-2865	142	6	,	,	PUNCT
inlawrev-2865	142	7	512	512	NUM
inlawrev-2865	142	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	142	9	480	480	NUM
inlawrev-2865	142	10	(	(	PUNCT
inlawrev-2865	142	11	ind	ind	NOUN
inlawrev-2865	142	12	.	.	PUNCT
inlawrev-2865	142	13	tax	tax	PROPN
inlawrev-2865	142	14	ct	ct	PROPN
inlawrev-2865	142	15	.	.	PROPN
inlawrev-2865	142	16	1987	1987	NUM
inlawrev-2865	142	17	)	)	PUNCT
inlawrev-2865	143	1	,	,	PUNCT
inlawrev-2865	143	2	wherein	wherein	SCONJ
inlawrev-2865	143	3	judge	judge	PROPN
inlawrev-2865	143	4	fisher	fisher	PROPN
inlawrev-2865	143	5	wrote	write	VERB
inlawrev-2865	143	6	that	that	SCONJ
inlawrev-2865	143	7	while	while	SCONJ
inlawrev-2865	143	8	the	the	DET
inlawrev-2865	143	9	statement	statement	NOUN
inlawrev-2865	143	10	that	that	SCONJ
inlawrev-2865	143	11	"	"	PUNCT
inlawrev-2865	143	12	mere	mere	ADJ
inlawrev-2865	143	13	economic	economic	ADJ
inlawrev-2865	143	14	injury	injury	NOUN
inlawrev-2865	143	15	does	do	AUX
inlawrev-2865	143	16	not	not	PART
inlawrev-2865	143	17	warrant	warrant	VERB
inlawrev-2865	143	18	an	an	DET
inlawrev-2865	143	19	injunction	injunction	NOUN
inlawrev-2865	143	20	"	"	PUNCT
inlawrev-2865	143	21	is	be	AUX
inlawrev-2865	143	22	correct	correct	ADJ
inlawrev-2865	143	23	,	,	PUNCT
inlawrev-2865	143	24	this	this	PRON
inlawrev-2865	143	25	is	be	AUX
inlawrev-2865	143	26	a	a	DET
inlawrev-2865	143	27	matter	matter	NOUN
inlawrev-2865	143	28	of	of	ADP
inlawrev-2865	143	29	degree	degree	NOUN
inlawrev-2865	143	30	because	because	SCONJ
inlawrev-2865	143	31	"	"	PUNCT
inlawrev-2865	143	32	there	there	PRON
inlawrev-2865	143	33	is	be	VERB
inlawrev-2865	143	34	a	a	DET
inlawrev-2865	143	35	point	point	NOUN
inlawrev-2865	143	36	at	at	ADP
inlawrev-2865	143	37	which	which	PRON
inlawrev-2865	143	38	economic	economic	ADJ
inlawrev-2865	143	39	injury	injury	NOUN
inlawrev-2865	143	40	could	could	AUX
inlawrev-2865	143	41	become	become	VERB
inlawrev-2865	143	42	so	so	ADV
inlawrev-2865	143	43	severe	severe	ADJ
inlawrev-2865	143	44	that	that	SCONJ
inlawrev-2865	143	45	it	it	PRON
inlawrev-2865	143	46	could	could	AUX
inlawrev-2865	143	47	constitute	constitute	VERB
inlawrev-2865	143	48	irreparable	irreparable	ADJ
inlawrev-2865	143	49	harm	harm	NOUN
inlawrev-2865	143	50	.	.	PUNCT
inlawrev-2865	143	51	"	"	PUNCT
inlawrev-2865	144	1	i	i	PRON
inlawrev-2865	144	2	d.	d.	PROPN
inlawrev-2865	144	3	at	at	ADP
inlawrev-2865	144	4	482	482	NUM
inlawrev-2865	144	5	.	.	PROPN
inlawrev-2865	144	6	27	27	NUM
inlawrev-2865	144	7	.	.	PUNCT
inlawrev-2865	145	1	see	see	VERB
inlawrev-2865	145	2	energy	energy	NOUN
inlawrev-2865	145	3	supply	supply	NOUN
inlawrev-2865	145	4	,	,	PUNCT
inlawrev-2865	145	5	inc	inc	PROPN
inlawrev-2865	145	6	.	.	PROPN
inlawrev-2865	146	1	v.	v.	PROPN
inlawrev-2865	146	2	indiana	indiana	PROPN
inlawrev-2865	146	3	dep't	dep't	PROPN
inlawrev-2865	146	4	of	of	ADP
inlawrev-2865	146	5	revenue	revenue	NOUN
inlawrev-2865	146	6	,	,	PUNCT
inlawrev-2865	146	7	no	no	INTJ
inlawrev-2865	146	8	.	.	PUNCT
inlawrev-2865	146	9	49t05	49t05	NUM
inlawrev-2865	146	10	-	-	PUNCT
inlawrev-2865	146	11	8908	8908	NUM
inlawrev-2865	146	12	-	-	PUNCT
inlawrev-2865	146	13	ta00030	ta00030	NOUN
inlawrev-2865	146	14	(	(	PUNCT
inlawrev-2865	146	15	ind	ind	NOUN
inlawrev-2865	146	16	.	.	PUNCT
inlawrev-2865	147	1	tax	tax	PROPN
inlawrev-2865	147	2	ct	ct	PROPN
inlawrev-2865	147	3	.	.	PUNCT
inlawrev-2865	148	1	jan	jan	PROPN
inlawrev-2865	148	2	.	.	PROPN
inlawrev-2865	148	3	19	19	NUM
inlawrev-2865	148	4	,	,	PUNCT
inlawrev-2865	148	5	1990	1990	NUM
inlawrev-2865	148	6	)	)	PUNCT
inlawrev-2865	148	7	(	(	PUNCT
inlawrev-2865	148	8	irreparable	irreparable	ADJ
inlawrev-2865	148	9	harm	harm	NOUN
inlawrev-2865	148	10	found	find	VERB
inlawrev-2865	148	11	where	where	SCONJ
inlawrev-2865	148	12	taxpayer	taxpayer	NOUN
inlawrev-2865	148	13	could	could	AUX
inlawrev-2865	148	14	not	not	PART
inlawrev-2865	148	15	raise	raise	VERB
inlawrev-2865	148	16	funds	fund	NOUN
inlawrev-2865	148	17	to	to	PART
inlawrev-2865	148	18	pay	pay	VERB
inlawrev-2865	148	19	the	the	DET
inlawrev-2865	148	20	tax	tax	NOUN
inlawrev-2865	148	21	)	)	PUNCT
inlawrev-2865	148	22	;	;	PUNCT
inlawrev-2865	149	1	paris	paris	PROPN
inlawrev-2865	149	2	mailing	mailing	PROPN
inlawrev-2865	149	3	inc	inc	PROPN
inlawrev-2865	149	4	.	.	PROPN
inlawrev-2865	149	5	,	,	PUNCT
inlawrev-2865	149	6	512	512	NUM
inlawrev-2865	149	7	n.e.2d	n.e.2d	NOUN
inlawrev-2865	149	8	at	at	ADP
inlawrev-2865	149	9	482	482	NUM
inlawrev-2865	149	10	(	(	PUNCT
inlawrev-2865	149	11	ind	ind	NOUN
inlawrev-2865	149	12	.	.	PUNCT
inlawrev-2865	150	1	tax	tax	PROPN
inlawrev-2865	150	2	ct	ct	PROPN
inlawrev-2865	150	3	.	.	PROPN
inlawrev-2865	150	4	1987	1987	NUM
inlawrev-2865	150	5	)	)	PUNCT
inlawrev-2865	151	1	(	(	PUNCT
inlawrev-2865	151	2	the	the	DET
inlawrev-2865	151	3	court	court	NOUN
inlawrev-2865	151	4	discusses	discuss	VERB
inlawrev-2865	151	5	irreparable	irreparable	ADJ
inlawrev-2865	151	6	harm	harm	NOUN
inlawrev-2865	151	7	as	as	ADP
inlawrev-2865	151	8	a	a	DET
inlawrev-2865	151	9	separate	separate	ADJ
inlawrev-2865	151	10	component	component	NOUN
inlawrev-2865	151	11	)	)	PUNCT
inlawrev-2865	151	12	;	;	PUNCT
inlawrev-2865	151	13	r.h	r.h	PROPN
inlawrev-2865	151	14	.	.	PROPN
inlawrev-2865	151	15	marlin	marlin	PROPN
inlawrev-2865	151	16	,	,	PUNCT
inlawrev-2865	151	17	inc	inc	PROPN
inlawrev-2865	151	18	.	.	PROPN
inlawrev-2865	152	1	v.	v.	PROPN
inlawrev-2865	152	2	indiana	indiana	PROPN
inlawrev-2865	152	3	dep't	dep't	PROPN
inlawrev-2865	152	4	of	of	ADP
inlawrev-2865	152	5	revenue	revenue	NOUN
inlawrev-2865	152	6	,	,	PUNCT
inlawrev-2865	152	7	512	512	NUM
inlawrev-2865	152	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	152	9	475	475	NUM
inlawrev-2865	152	10	(	(	PUNCT
inlawrev-2865	152	11	ind	ind	NOUN
inlawrev-2865	152	12	.	.	PUNCT
inlawrev-2865	153	1	tax	tax	PROPN
inlawrev-2865	153	2	ct	ct	PROPN
inlawrev-2865	153	3	.	.	PROPN
inlawrev-2865	153	4	1986	1986	NUM
inlawrev-2865	153	5	)	)	PUNCT
inlawrev-2865	154	1	(	(	PUNCT
inlawrev-2865	154	2	irreparable	irreparable	ADJ
inlawrev-2865	154	3	harm	harm	NOUN
inlawrev-2865	154	4	is	be	AUX
inlawrev-2865	154	5	addressed	address	VERB
inlawrev-2865	154	6	as	as	ADP
inlawrev-2865	154	7	a	a	DET
inlawrev-2865	154	8	separate	separate	ADJ
inlawrev-2865	154	9	factor	factor	NOUN
inlawrev-2865	154	10	)	)	PUNCT
inlawrev-2865	154	11	.	.	PUNCT
inlawrev-2865	155	1	28	28	NUM
inlawrev-2865	155	2	.	.	PUNCT
inlawrev-2865	156	1	the	the	DET
inlawrev-2865	156	2	1988	1988	NUM
inlawrev-2865	156	3	survey	survey	NOUN
inlawrev-2865	156	4	authors	author	NOUN
inlawrev-2865	156	5	,	,	PUNCT
inlawrev-2865	156	6	for	for	ADP
inlawrev-2865	156	7	instance	instance	NOUN
inlawrev-2865	156	8	,	,	PUNCT
inlawrev-2865	156	9	wrote	write	VERB
inlawrev-2865	156	10	that	that	SCONJ
inlawrev-2865	156	11	the	the	DET
inlawrev-2865	156	12	early	early	ADJ
inlawrev-2865	156	13	marlin	marlin	NOUN
inlawrev-2865	156	14	and	and	CCONJ
inlawrev-2865	156	15	paris	paris	PROPN
inlawrev-2865	156	16	decisions	decision	NOUN
inlawrev-2865	156	17	indicated	indicate	VERB
inlawrev-2865	156	18	the	the	DET
inlawrev-2865	156	19	court	court	NOUN
inlawrev-2865	156	20	might	might	AUX
inlawrev-2865	156	21	be	be	AUX
inlawrev-2865	156	22	imposing	impose	VERB
inlawrev-2865	156	23	the	the	DET
inlawrev-2865	156	24	irreparable	irreparable	ADJ
inlawrev-2865	156	25	harm	harm	NOUN
inlawrev-2865	156	26	aspect	aspect	NOUN
inlawrev-2865	156	27	as	as	ADP
inlawrev-2865	156	28	a	a	DET
inlawrev-2865	156	29	separate	separate	ADJ
inlawrev-2865	156	30	fourth	fourth	ADJ
inlawrev-2865	156	31	component	component	NOUN
inlawrev-2865	156	32	;	;	PUNCT
inlawrev-2865	156	33	the	the	DET
inlawrev-2865	156	34	authors	author	NOUN
inlawrev-2865	156	35	even	even	ADV
inlawrev-2865	156	36	concluded	conclude	VERB
inlawrev-2865	156	37	,	,	PUNCT
inlawrev-2865	156	38	and	and	CCONJ
inlawrev-2865	156	39	rightfully	rightfully	ADV
inlawrev-2865	156	40	so	so	ADV
inlawrev-2865	156	41	at	at	ADP
inlawrev-2865	156	42	that	that	DET
inlawrev-2865	156	43	time	time	NOUN
inlawrev-2865	156	44	,	,	PUNCT
inlawrev-2865	156	45	that	that	DET
inlawrev-2865	156	46	counsel	counsel	NOUN
inlawrev-2865	156	47	seeking	seek	VERB
inlawrev-2865	156	48	an	an	DET
inlawrev-2865	156	49	injunction	injunction	NOUN
inlawrev-2865	156	50	should	should	AUX
inlawrev-2865	156	51	be	be	AUX
inlawrev-2865	156	52	prepared	prepare	VERB
inlawrev-2865	156	53	to	to	PART
inlawrev-2865	156	54	argue	argue	VERB
inlawrev-2865	156	55	both	both	PRON
inlawrev-2865	156	56	that	that	SCONJ
inlawrev-2865	156	57	their	their	PRON
inlawrev-2865	156	58	client	client	NOUN
inlawrev-2865	156	59	will	will	AUX
inlawrev-2865	156	60	suffer	suffer	VERB
inlawrev-2865	156	61	irreparable	irreparable	ADJ
inlawrev-2865	156	62	harm	harm	NOUN
inlawrev-2865	156	63	and	and	CCONJ
inlawrev-2865	156	64	that	that	SCONJ
inlawrev-2865	156	65	all	all	DET
inlawrev-2865	156	66	three	three	NUM
inlawrev-2865	156	67	criteria	criterion	NOUN
inlawrev-2865	156	68	of	of	ADP
inlawrev-2865	156	69	section	section	NOUN
inlawrev-2865	156	70	33	33	NUM
inlawrev-2865	156	71	-	-	SYM
inlawrev-2865	156	72	3	3	NUM
inlawrev-2865	156	73	-	-	PUNCT
inlawrev-2865	156	74	5	5	NUM
inlawrev-2865	156	75	-	-	SYM
inlawrev-2865	156	76	11	11	NUM
inlawrev-2865	156	77	are	be	AUX
inlawrev-2865	156	78	met	meet	VERB
inlawrev-2865	156	79	.	.	PUNCT
inlawrev-2865	157	1	see	see	VERB
inlawrev-2865	157	2	dlouhy	dlouhy	NOUN
inlawrev-2865	157	3	&	&	CCONJ
inlawrev-2865	157	4	king	king	NOUN
inlawrev-2865	157	5	,	,	PUNCT
inlawrev-2865	157	6	significant	significant	ADJ
inlawrev-2865	157	7	developments	development	NOUN
inlawrev-2865	157	8	in	in	ADP
inlawrev-2865	157	9	indiana	indiana	PROPN
inlawrev-2865	157	10	taxation	taxation	PROPN
inlawrev-2865	157	11	,	,	PUNCT
inlawrev-2865	157	12	21	21	NUM
inlawrev-2865	157	13	ind	ind	NOUN
inlawrev-2865	157	14	.	.	PUNCT
inlawrev-2865	158	1	l.	l.	PROPN
inlawrev-2865	158	2	rev	rev	PROPN
inlawrev-2865	158	3	.	.	PROPN
inlawrev-2865	158	4	383	383	NUM
inlawrev-2865	158	5	,	,	PUNCT
inlawrev-2865	158	6	397	397	NUM
inlawrev-2865	158	7	-	-	SYM
inlawrev-2865	158	8	98	98	NUM
inlawrev-2865	158	9	(	(	PUNCT
inlawrev-2865	158	10	1988	1988	NUM
inlawrev-2865	158	11	)	)	PUNCT
inlawrev-2865	158	12	.	.	PUNCT
inlawrev-2865	159	1	29	29	NUM
inlawrev-2865	159	2	.	.	X
inlawrev-2865	160	1	513	513	NUM
inlawrev-2865	160	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	160	3	1267	1267	NUM
inlawrev-2865	160	4	,	,	PUNCT
inlawrev-2865	160	5	1269	1269	NUM
inlawrev-2865	160	6	(	(	PUNCT
inlawrev-2865	160	7	ind	ind	NOUN
inlawrev-2865	160	8	.	.	PUNCT
inlawrev-2865	161	1	tax	tax	PROPN
inlawrev-2865	161	2	ct	ct	PROPN
inlawrev-2865	161	3	.	.	PROPN
inlawrev-2865	161	4	1987	1987	NUM
inlawrev-2865	161	5	)	)	PUNCT
inlawrev-2865	161	6	.	.	PUNCT
inlawrev-2865	162	1	30	30	NUM
inlawrev-2865	162	2	.	.	X
inlawrev-2865	163	1	512	512	NUM
inlawrev-2865	163	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	163	3	928	928	NUM
inlawrev-2865	163	4	,	,	PUNCT
inlawrev-2865	163	5	931	931	NUM
inlawrev-2865	163	6	-	-	SYM
inlawrev-2865	163	7	33	33	NUM
inlawrev-2865	163	8	(	(	PUNCT
inlawrev-2865	163	9	ind	ind	NOUN
inlawrev-2865	163	10	.	.	PUNCT
inlawrev-2865	163	11	tax	tax	PROPN
inlawrev-2865	163	12	ct	ct	PROPN
inlawrev-2865	163	13	.	.	PROPN
inlawrev-2865	163	14	1987	1987	NUM
inlawrev-2865	163	15	)	)	PUNCT
inlawrev-2865	163	16	.	.	PUNCT
inlawrev-2865	164	1	see	see	VERB
inlawrev-2865	164	2	also	also	ADV
inlawrev-2865	164	3	energy	energy	NOUN
inlawrev-2865	164	4	supply	supply	NOUN
inlawrev-2865	164	5	,	,	PUNCT
inlawrev-2865	164	6	inc	inc	PROPN
inlawrev-2865	164	7	.	.	PROPN
inlawrev-2865	164	8	,	,	PUNCT
inlawrev-2865	165	1	no	no	INTJ
inlawrev-2865	165	2	.	.	PUNCT
inlawrev-2865	166	1	49t05	49t05	NUM
inlawrev-2865	166	2	-	-	PUNCT
inlawrev-2865	166	3	8908	8908	NUM
inlawrev-2865	166	4	-	-	PUNCT
inlawrev-2865	166	5	ta-00030	ta-00030	NOUN
inlawrev-2865	166	6	.	.	PUNCT
inlawrev-2865	167	1	1990	1990	NUM
inlawrev-2865	167	2	]	]	PUNCT
inlawrev-2865	167	3	indiana	indiana	PROPN
inlawrev-2865	167	4	tax	tax	PROPN
inlawrev-2865	167	5	law	law	NOUN
inlawrev-2865	167	6	537	537	NUM
inlawrev-2865	167	7	the	the	DET
inlawrev-2865	167	8	tax	tax	NOUN
inlawrev-2865	167	9	,	,	PUNCT
inlawrev-2865	167	10	interest	interest	NOUN
inlawrev-2865	167	11	,	,	PUNCT
inlawrev-2865	167	12	and	and	CCONJ
inlawrev-2865	167	13	penalties	penalty	NOUN
inlawrev-2865	167	14	alleged	allege	VERB
inlawrev-2865	167	15	to	to	PART
inlawrev-2865	167	16	be	be	AUX
inlawrev-2865	167	17	due.^^	due.^^	VERB
inlawrev-2865	167	18	unfortunately	unfortunately	ADV
inlawrev-2865	167	19	,	,	PUNCT
inlawrev-2865	167	20	however	however	ADV
inlawrev-2865	167	21	,	,	PUNCT
inlawrev-2865	167	22	ms	ms	PROPN
inlawrev-2865	167	23	.	.	PROPN
inlawrev-2865	167	24	keller	keller	PROPN
inlawrev-2865	167	25	did	do	AUX
inlawrev-2865	167	26	not	not	PART
inlawrev-2865	167	27	obtain	obtain	VERB
inlawrev-2865	167	28	bond	bond	NOUN
inlawrev-2865	167	29	or	or	CCONJ
inlawrev-2865	167	30	other	other	ADJ
inlawrev-2865	167	31	security	security	NOUN
inlawrev-2865	167	32	,	,	PUNCT
inlawrev-2865	167	33	and	and	CCONJ
inlawrev-2865	167	34	the	the	DET
inlawrev-2865	167	35	indiana	indiana	PROPN
inlawrev-2865	167	36	tax	tax	PROPN
inlawrev-2865	167	37	court	court	NOUN
inlawrev-2865	167	38	later	later	ADV
inlawrev-2865	167	39	dissolved	dissolve	VERB
inlawrev-2865	167	40	her	her	PRON
inlawrev-2865	167	41	injunction	injunction	NOUN
inlawrev-2865	167	42	.	.	PUNCT
inlawrev-2865	167	43	^^	^^	PUNCT
inlawrev-2865	168	1	this	this	PRON
inlawrev-2865	168	2	is	be	AUX
inlawrev-2865	168	3	an	an	DET
inlawrev-2865	168	4	extremely	extremely	ADV
inlawrev-2865	168	5	important	important	ADJ
inlawrev-2865	168	6	aspect	aspect	NOUN
inlawrev-2865	168	7	of	of	ADP
inlawrev-2865	168	8	the	the	DET
inlawrev-2865	168	9	keller	keller	PROPN
inlawrev-2865	168	10	case	case	NOUN
inlawrev-2865	168	11	,	,	PUNCT
inlawrev-2865	168	12	for	for	SCONJ
inlawrev-2865	168	13	it	it	PRON
inlawrev-2865	168	14	now	now	ADV
inlawrev-2865	168	15	appears	appear	VERB
inlawrev-2865	168	16	that	that	SCONJ
inlawrev-2865	168	17	the	the	DET
inlawrev-2865	168	18	indiana	indiana	PROPN
inlawrev-2865	168	19	tax	tax	PROPN
inlawrev-2865	168	20	court	court	NOUN
inlawrev-2865	168	21	is	be	AUX
inlawrev-2865	168	22	requiring	require	VERB
inlawrev-2865	168	23	bond	bond	NOUN
inlawrev-2865	168	24	or	or	CCONJ
inlawrev-2865	168	25	other	other	ADJ
inlawrev-2865	168	26	security	security	NOUN
inlawrev-2865	168	27	to	to	PART
inlawrev-2865	168	28	be	be	AUX
inlawrev-2865	168	29	posted	post	VERB
inlawrev-2865	168	30	in	in	ADP
inlawrev-2865	168	31	nearly	nearly	ADV
inlawrev-2865	168	32	all	all	PRON
inlawrev-2865	168	33	of	of	ADP
inlawrev-2865	168	34	its	its	PRON
inlawrev-2865	168	35	injunctive	injunctive	ADJ
inlawrev-2865	168	36	rehef	rehef	NOUN
inlawrev-2865	168	37	cases	case	NOUN
inlawrev-2865	168	38	.	.	PUNCT
inlawrev-2865	169	1	yet	yet	ADV
inlawrev-2865	169	2	keller	keller	PROPN
inlawrev-2865	169	3	is	be	AUX
inlawrev-2865	169	4	the	the	DET
inlawrev-2865	169	5	first	first	ADJ
inlawrev-2865	169	6	case	case	NOUN
inlawrev-2865	169	7	in	in	ADP
inlawrev-2865	169	8	which	which	PRON
inlawrev-2865	169	9	such	such	ADJ
inlawrev-2865	169	10	bond	bond	NOUN
inlawrev-2865	169	11	was	be	AUX
inlawrev-2865	169	12	not	not	PART
inlawrev-2865	169	13	secured	secure	VERB
inlawrev-2865	169	14	.	.	PUNCT
inlawrev-2865	170	1	in	in	ADP
inlawrev-2865	170	2	the	the	DET
inlawrev-2865	170	3	seven	seven	NUM
inlawrev-2865	170	4	decisions	decision	NOUN
inlawrev-2865	170	5	in	in	ADP
inlawrev-2865	170	6	which	which	PRON
inlawrev-2865	170	7	it	it	PRON
inlawrev-2865	170	8	has	have	AUX
inlawrev-2865	170	9	granted	grant	VERB
inlawrev-2865	170	10	injunctive	injunctive	ADJ
inlawrev-2865	170	11	relief	relief	NOUN
inlawrev-2865	170	12	,	,	PUNCT
inlawrev-2865	170	13	the	the	DET
inlawrev-2865	170	14	indiana	indiana	PROPN
inlawrev-2865	170	15	tax	tax	PROPN
inlawrev-2865	170	16	court	court	NOUN
inlawrev-2865	170	17	has	have	AUX
inlawrev-2865	170	18	required	require	VERB
inlawrev-2865	170	19	bond	bond	NOUN
inlawrev-2865	170	20	or	or	CCONJ
inlawrev-2865	170	21	other	other	ADJ
inlawrev-2865	170	22	security	security	NOUN
inlawrev-2865	170	23	to	to	PART
inlawrev-2865	170	24	be	be	AUX
inlawrev-2865	170	25	posted	post	VERB
inlawrev-2865	170	26	in	in	ADP
inlawrev-2865	170	27	six	six	NUM
inlawrev-2865	170	28	of	of	ADP
inlawrev-2865	170	29	the	the	DET
inlawrev-2865	170	30	cases	case	NOUN
inlawrev-2865	170	31	.	.	PUNCT
inlawrev-2865	170	32	^^	^^	PUNCT
inlawrev-2865	170	33	in	in	ADP
inlawrev-2865	170	34	the	the	DET
inlawrev-2865	170	35	seventh	seventh	ADJ
inlawrev-2865	170	36	case	case	NOUN
inlawrev-2865	170	37	.	.	PUNCT
inlawrev-2865	171	1	judge	judge	PROPN
inlawrev-2865	171	2	fisher	fisher	PROPN
inlawrev-2865	171	3	merely	merely	ADV
inlawrev-2865	171	4	ordered	order	VERB
inlawrev-2865	171	5	the	the	DET
inlawrev-2865	171	6	taxpayer	taxpayer	NOUN
inlawrev-2865	171	7	to	to	PART
inlawrev-2865	171	8	refrain	refrain	VERB
inlawrev-2865	171	9	from	from	ADP
inlawrev-2865	171	10	doing	do	VERB
inlawrev-2865	171	11	anything	anything	PRON
inlawrev-2865	171	12	to	to	PART
inlawrev-2865	171	13	impair	impair	VERB
inlawrev-2865	171	14	its	its	PRON
inlawrev-2865	171	15	financial	financial	ADJ
inlawrev-2865	171	16	position	position	NOUN
inlawrev-2865	171	17	and	and	CCONJ
inlawrev-2865	171	18	to	to	PART
inlawrev-2865	171	19	permit	permit	VERB
inlawrev-2865	171	20	the	the	DET
inlawrev-2865	171	21	department	department	NOUN
inlawrev-2865	171	22	of	of	ADP
inlawrev-2865	171	23	revenue	revenue	NOUN
inlawrev-2865	171	24	to	to	PART
inlawrev-2865	171	25	examine	examine	VERB
inlawrev-2865	171	26	its	its	PRON
inlawrev-2865	171	27	books	book	NOUN
inlawrev-2865	171	28	from	from	ADP
inlawrev-2865	171	29	time	time	NOUN
inlawrev-2865	171	30	to	to	ADP
inlawrev-2865	171	31	time	time	NOUN
inlawrev-2865	171	32	to	to	PART
inlawrev-2865	171	33	ensure	ensure	VERB
inlawrev-2865	171	34	compuance.^^	compuance.^^	PUNCT
inlawrev-2865	171	35	the	the	DET
inlawrev-2865	171	36	issue	issue	NOUN
inlawrev-2865	171	37	of	of	ADP
inlawrev-2865	171	38	posting	post	VERB
inlawrev-2865	171	39	security	security	NOUN
inlawrev-2865	171	40	raises	raise	VERB
inlawrev-2865	171	41	two	two	NUM
inlawrev-2865	171	42	important	important	ADJ
inlawrev-2865	171	43	questions	question	NOUN
inlawrev-2865	171	44	.	.	PUNCT
inlawrev-2865	172	1	first	first	ADV
inlawrev-2865	172	2	,	,	PUNCT
inlawrev-2865	172	3	on	on	ADP
inlawrev-2865	172	4	what	what	DET
inlawrev-2865	172	5	authority	authority	NOUN
inlawrev-2865	172	6	is	be	AUX
inlawrev-2865	172	7	the	the	DET
inlawrev-2865	172	8	indiana	indiana	PROPN
inlawrev-2865	172	9	tax	tax	PROPN
inlawrev-2865	172	10	court	court	NOUN
inlawrev-2865	172	11	relying	rely	VERB
inlawrev-2865	172	12	to	to	PART
inlawrev-2865	172	13	require	require	VERB
inlawrev-2865	172	14	bond	bond	NOUN
inlawrev-2865	172	15	?	?	PUNCT
inlawrev-2865	173	1	second	second	ADJ
inlawrev-2865	173	2	,	,	PUNCT
inlawrev-2865	173	3	what	what	PRON
inlawrev-2865	173	4	are	be	AUX
inlawrev-2865	173	5	the	the	DET
inlawrev-2865	173	6	practical	practical	ADJ
inlawrev-2865	173	7	ramifications	ramification	NOUN
inlawrev-2865	173	8	of	of	ADP
inlawrev-2865	173	9	such	such	DET
inlawrev-2865	173	10	a	a	DET
inlawrev-2865	173	11	requirement	requirement	NOUN
inlawrev-2865	173	12	?	?	PUNCT
inlawrev-2865	174	1	as	as	SCONJ
inlawrev-2865	174	2	will	will	AUX
inlawrev-2865	174	3	be	be	AUX
inlawrev-2865	174	4	seen	see	VERB
inlawrev-2865	174	5	,	,	PUNCT
inlawrev-2865	174	6	neither	neither	DET
inlawrev-2865	174	7	question	question	NOUN
inlawrev-2865	174	8	has	have	AUX
inlawrev-2865	174	9	been	be	AUX
inlawrev-2865	174	10	squarely	squarely	ADV
inlawrev-2865	174	11	addressed	address	VERB
inlawrev-2865	174	12	to	to	ADP
inlawrev-2865	174	13	date	date	NOUN
inlawrev-2865	174	14	.	.	PUNCT
inlawrev-2865	175	1	in	in	ADP
inlawrev-2865	175	2	the	the	DET
inlawrev-2865	175	3	first	first	ADJ
inlawrev-2865	175	4	case	case	NOUN
inlawrev-2865	175	5	in	in	ADP
inlawrev-2865	175	6	which	which	PRON
inlawrev-2865	175	7	the	the	DET
inlawrev-2865	175	8	indiana	indiana	PROPN
inlawrev-2865	175	9	tax	tax	PROPN
inlawrev-2865	175	10	court	court	NOUN
inlawrev-2865	175	11	required	require	VERB
inlawrev-2865	175	12	such	such	DET
inlawrev-2865	175	13	a	a	DET
inlawrev-2865	175	14	bond	bond	NOUN
inlawrev-2865	175	15	.	.	PUNCT
inlawrev-2865	176	1	video	video	NOUN
inlawrev-2865	176	2	tape	tape	NOUN
inlawrev-2865	176	3	exchange	exchange	PROPN
inlawrev-2865	176	4	co	co	NOUN
inlawrev-2865	176	5	-	-	NOUN
inlawrev-2865	176	6	op	op	NOUN
inlawrev-2865	176	7	.	.	PUNCT
inlawrev-2865	177	1	v.	v.	PROPN
inlawrev-2865	177	2	indiana	indiana	PROPN
inlawrev-2865	177	3	department	department	PROPN
inlawrev-2865	177	4	of	of	ADP
inlawrev-2865	177	5	revenue	revenue	NOUN
inlawrev-2865	177	6	,	,	PUNCT
inlawrev-2865	177	7	the	the	DET
inlawrev-2865	177	8	court	court	NOUN
inlawrev-2865	177	9	did	do	AUX
inlawrev-2865	177	10	not	not	PART
inlawrev-2865	177	11	specifically	specifically	ADV
inlawrev-2865	177	12	state	state	VERB
inlawrev-2865	177	13	the	the	DET
inlawrev-2865	177	14	authority	authority	NOUN
inlawrev-2865	177	15	for	for	ADP
inlawrev-2865	177	16	imposing	impose	VERB
inlawrev-2865	177	17	such	such	DET
inlawrev-2865	177	18	a	a	DET
inlawrev-2865	177	19	requirement.^^	requirement.^^	NOUN
inlawrev-2865	177	20	the	the	DET
inlawrev-2865	177	21	court	court	NOUN
inlawrev-2865	177	22	there	there	ADV
inlawrev-2865	177	23	traced	trace	VERB
inlawrev-2865	177	24	the	the	DET
inlawrev-2865	177	25	statutory	statutory	ADJ
inlawrev-2865	177	26	injunctive	injunctive	ADJ
inlawrev-2865	177	27	relief	relief	NOUN
inlawrev-2865	177	28	requirements	requirement	NOUN
inlawrev-2865	177	29	of	of	ADP
inlawrev-2865	177	30	indiana	indiana	PROPN
inlawrev-2865	177	31	code	code	PROPN
inlawrev-2865	177	32	section	section	PROPN
inlawrev-2865	177	33	33	33	NUM
inlawrev-2865	177	34	-	-	SYM
inlawrev-2865	177	35	3	3	NUM
inlawrev-2865	177	36	-	-	SYM
inlawrev-2865	177	37	5	5	NUM
inlawrev-2865	177	38	-	-	SYM
inlawrev-2865	177	39	1	1	NUM
inlawrev-2865	177	40	1(c	1(c	NUM
inlawrev-2865	177	41	)	)	PUNCT
inlawrev-2865	177	42	,	,	PUNCT
inlawrev-2865	177	43	and	and	CCONJ
inlawrev-2865	177	44	simply	simply	ADV
inlawrev-2865	177	45	added	add	VERB
inlawrev-2865	177	46	the	the	DET
inlawrev-2865	177	47	bond	bond	NOUN
inlawrev-2865	177	48	requirement	requirement	NOUN
inlawrev-2865	177	49	.	.	PUNCT
inlawrev-2865	178	1	it	it	PRON
inlawrev-2865	178	2	must	must	AUX
inlawrev-2865	178	3	be	be	AUX
inlawrev-2865	178	4	noted	note	VERB
inlawrev-2865	178	5	that	that	SCONJ
inlawrev-2865	178	6	nothing	nothing	PRON
inlawrev-2865	178	7	in	in	ADP
inlawrev-2865	178	8	the	the	DET
inlawrev-2865	178	9	indiana	indiana	PROPN
inlawrev-2865	178	10	tax	tax	PROPN
inlawrev-2865	178	11	court	court	NOUN
inlawrev-2865	178	12	's	's	PART
inlawrev-2865	178	13	injunctive	injunctive	ADJ
inlawrev-2865	178	14	relief	relief	NOUN
inlawrev-2865	178	15	statute	statute	NOUN
inlawrev-2865	178	16	addresses	address	VERB
inlawrev-2865	178	17	the	the	DET
inlawrev-2865	178	18	issue	issue	NOUN
inlawrev-2865	178	19	.	.	PUNCT
inlawrev-2865	179	1	in	in	ADP
inlawrev-2865	179	2	the	the	DET
inlawrev-2865	179	3	next	next	ADJ
inlawrev-2865	179	4	case	case	NOUN
inlawrev-2865	179	5	in	in	ADP
inlawrev-2865	179	6	which	which	PRON
inlawrev-2865	179	7	bond	bond	NOUN
inlawrev-2865	179	8	was	be	AUX
inlawrev-2865	179	9	ordered	order	VERB
inlawrev-2865	179	10	,	,	PUNCT
inlawrev-2865	179	11	the	the	DET
inlawrev-2865	179	12	indiana	indiana	PROPN
inlawrev-2865	179	13	tax	tax	PROPN
inlawrev-2865	179	14	court	court	NOUN
inlawrev-2865	179	15	did	do	AUX
inlawrev-2865	179	16	give	give	VERB
inlawrev-2865	179	17	authority	authority	NOUN
inlawrev-2865	179	18	for	for	ADP
inlawrev-2865	179	19	requiring	require	VERB
inlawrev-2865	179	20	such	such	ADJ
inlawrev-2865	179	21	security	security	NOUN
inlawrev-2865	179	22	.	.	PUNCT
inlawrev-2865	180	1	specifically	specifically	ADV
inlawrev-2865	180	2	,	,	PUNCT
inlawrev-2865	180	3	in	in	ADP
inlawrev-2865	180	4	american	american	PROPN
inlawrev-2865	180	5	trucking	trucking	PROPN
inlawrev-2865	180	6	associations	associations	PROPN
inlawrev-2865	180	7	v.	v.	ADP
inlawrev-2865	180	8	state	state	PROPN
inlawrev-2865	180	9	,	,	PUNCT
inlawrev-2865	180	10	the	the	DET
inlawrev-2865	180	11	court	court	NOUN
inlawrev-2865	180	12	explained	explain	VERB
inlawrev-2865	180	13	that	that	SCONJ
inlawrev-2865	180	14	the	the	DET
inlawrev-2865	180	15	equitable	equitable	ADJ
inlawrev-2865	180	16	considerations	consideration	NOUN
inlawrev-2865	180	17	aspect	aspect	NOUN
inlawrev-2865	180	18	of	of	ADP
inlawrev-2865	180	19	indiana	indiana	PROPN
inlawrev-2865	180	20	code	code	PROPN
inlawrev-2865	180	21	section	section	PROPN
inlawrev-2865	180	22	33	33	NUM
inlawrev-2865	180	23	-	-	SYM
inlawrev-2865	180	24	3	3	NUM
inlawrev-2865	180	25	-	-	SYM
inlawrev-2865	180	26	5	5	NUM
inlawrev-2865	180	27	-	-	SYM
inlawrev-2865	180	28	1	1	NUM
inlawrev-2865	180	29	1(c	1(c	NUM
inlawrev-2865	180	30	)	)	PUNCT
inlawrev-2865	180	31	'	'	PUNCT
inlawrev-2865	180	32	^incorporates	^incorporate	VERB
inlawrev-2865	180	33	the	the	DET
inlawrev-2865	180	34	general	general	ADJ
inlawrev-2865	180	35	body	body	NOUN
inlawrev-2865	180	36	of	of	ADP
inlawrev-2865	180	37	traditional	traditional	ADJ
inlawrev-2865	180	38	equity	equity	NOUN
inlawrev-2865	180	39	concepts	concept	NOUN
inlawrev-2865	180	40	.	.	PUNCT
inlawrev-2865	181	1	"	"	PUNCT
inlawrev-2865	181	2	^^	^^	PUNCT
inlawrev-2865	181	3	thus	thus	ADV
inlawrev-2865	181	4	,	,	PUNCT
inlawrev-2865	181	5	citing	cite	VERB
inlawrev-2865	181	6	a	a	DET
inlawrev-2865	181	7	1982	1982	NUM
inlawrev-2865	181	8	indiana	indiana	PROPN
inlawrev-2865	181	9	court	court	PROPN
inlawrev-2865	181	10	of	of	ADP
inlawrev-2865	181	11	appeals	appeal	NOUN
inlawrev-2865	181	12	opinion	opinion	NOUN
inlawrev-2865	181	13	,	,	PUNCT
inlawrev-2865	181	14	the	the	DET
inlawrev-2865	181	15	american	american	PROPN
inlawrev-2865	181	16	trucking	trucking	PROPN
inlawrev-2865	181	17	court	court	PROPN
inlawrev-2865	181	18	wrote	write	VERB
inlawrev-2865	181	19	:	:	PUNCT
inlawrev-2865	181	20	the	the	DET
inlawrev-2865	181	21	basic	basic	ADJ
inlawrev-2865	181	22	elements	element	NOUN
inlawrev-2865	181	23	to	to	PART
inlawrev-2865	181	24	be	be	AUX
inlawrev-2865	181	25	considered	consider	VERB
inlawrev-2865	181	26	when	when	SCONJ
inlawrev-2865	181	27	a	a	DET
inlawrev-2865	181	28	petitioner	petitioner	NOUN
inlawrev-2865	181	29	seeks	seek	VERB
inlawrev-2865	181	30	injunction	injunction	NOUN
inlawrev-2865	181	31	rehef	rehef	NOUN
inlawrev-2865	181	32	are	be	AUX
inlawrev-2865	181	33	:	:	PUNCT
inlawrev-2865	181	34	31	31	NUM
inlawrev-2865	181	35	.	.	X
inlawrev-2865	181	36	530	530	NUM
inlawrev-2865	181	37	n.e.2d	n.e.2d	NOUN
inlawrev-2865	181	38	at	at	ADP
inlawrev-2865	181	39	791	791	NUM
inlawrev-2865	181	40	.	.	PUNCT
inlawrev-2865	182	1	32	32	NUM
inlawrev-2865	182	2	.	.	PUNCT
inlawrev-2865	183	1	keller	keller	PROPN
inlawrev-2865	183	2	v.	v.	PROPN
inlawrev-2865	183	3	indiana	indiana	PROPN
inlawrev-2865	183	4	dep't	dep't	PROPN
inlawrev-2865	183	5	of	of	ADP
inlawrev-2865	183	6	revenue	revenue	NOUN
inlawrev-2865	183	7	,	,	PUNCT
inlawrev-2865	183	8	no	no	INTJ
inlawrev-2865	183	9	.	.	PUNCT
inlawrev-2865	184	1	49t0508804	49t0508804	NUM
inlawrev-2865	184	2	-	-	PUNCT
inlawrev-2865	184	3	ta-0oo28	ta-0oo28	NOUN
inlawrev-2865	184	4	.	.	PUNCT
inlawrev-2865	185	1	33	33	NUM
inlawrev-2865	185	2	.	.	PUNCT
inlawrev-2865	186	1	see	see	VERB
inlawrev-2865	186	2	keller	keller	PROPN
inlawrev-2865	186	3	,	,	PUNCT
inlawrev-2865	186	4	530	530	NUM
inlawrev-2865	186	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	186	6	at	at	ADP
inlawrev-2865	186	7	791	791	NUM
inlawrev-2865	186	8	;	;	PUNCT
inlawrev-2865	186	9	perkins	perkins	PROPN
inlawrev-2865	186	10	paving	paving	PROPN
inlawrev-2865	186	11	&	&	CCONJ
inlawrev-2865	186	12	trucking	trucking	PROPN
inlawrev-2865	186	13	v.	v.	ADP
inlawrev-2865	186	14	indiana	indiana	PROPN
inlawrev-2865	186	15	dep't	dep't	PROPN
inlawrev-2865	186	16	of	of	ADP
inlawrev-2865	186	17	revenue	revenue	NOUN
inlawrev-2865	186	18	,	,	PUNCT
inlawrev-2865	186	19	513	513	NUM
inlawrev-2865	186	20	n.e.2d	n.e.2d	NOUN
inlawrev-2865	186	21	1267	1267	NUM
inlawrev-2865	186	22	,	,	PUNCT
inlawrev-2865	186	23	1269	1269	NUM
inlawrev-2865	186	24	(	(	PUNCT
inlawrev-2865	186	25	ind	ind	NOUN
inlawrev-2865	186	26	.	.	PUNCT
inlawrev-2865	187	1	tax	tax	PROPN
inlawrev-2865	187	2	ct	ct	PROPN
inlawrev-2865	187	3	.	.	PROPN
inlawrev-2865	187	4	1987	1987	NUM
inlawrev-2865	187	5	)	)	PUNCT
inlawrev-2865	188	1	;	;	PUNCT
inlawrev-2865	188	2	nat'l	nat'l	NOUN
inlawrev-2865	188	3	private	private	ADJ
inlawrev-2865	188	4	trucking	trucking	NOUN
inlawrev-2865	188	5	ass'n	ass'n	PROPN
inlawrev-2865	188	6	v.	v.	PROPN
inlawrev-2865	188	7	indiana	indiana	PROPN
inlawrev-2865	188	8	dep't	dep't	PROPN
inlawrev-2865	188	9	of	of	ADP
inlawrev-2865	188	10	revenue	revenue	NOUN
inlawrev-2865	188	11	,	,	PUNCT
inlawrev-2865	188	12	512	512	NUM
inlawrev-2865	188	13	n.e.2d	n.e.2d	NOUN
inlawrev-2865	188	14	928	928	NUM
inlawrev-2865	188	15	,	,	PUNCT
inlawrev-2865	188	16	935	935	NUM
inlawrev-2865	188	17	(	(	PUNCT
inlawrev-2865	188	18	ind	ind	NOUN
inlawrev-2865	188	19	.	.	PUNCT
inlawrev-2865	189	1	tax	tax	PROPN
inlawrev-2865	189	2	ct	ct	PROPN
inlawrev-2865	189	3	.	.	PROPN
inlawrev-2865	189	4	1987	1987	NUM
inlawrev-2865	189	5	)	)	PUNCT
inlawrev-2865	189	6	;	;	PUNCT
inlawrev-2865	189	7	american	american	PROPN
inlawrev-2865	189	8	trucking	trucking	NOUN
inlawrev-2865	189	9	ass'n	ass'n	PROPN
inlawrev-2865	189	10	v.	v.	ADP
inlawrev-2865	189	11	state	state	NOUN
inlawrev-2865	189	12	,	,	PUNCT
inlawrev-2865	189	13	512	512	NUM
inlawrev-2865	189	14	n.e.2d	n.e.2d	NOUN
inlawrev-2865	189	15	920	920	NUM
inlawrev-2865	189	16	,	,	PUNCT
inlawrev-2865	189	17	927	927	NUM
inlawrev-2865	189	18	(	(	PUNCT
inlawrev-2865	189	19	ind	ind	NOUN
inlawrev-2865	189	20	.	.	PUNCT
inlawrev-2865	190	1	tax	tax	PROPN
inlawrev-2865	190	2	ct	ct	PROPN
inlawrev-2865	190	3	.	.	PROPN
inlawrev-2865	190	4	1987	1987	NUM
inlawrev-2865	190	5	)	)	PUNCT
inlawrev-2865	190	6	;	;	PUNCT
inlawrev-2865	190	7	video	video	NOUN
inlawrev-2865	190	8	tape	tape	NOUN
inlawrev-2865	190	9	exch	exch	PROPN
inlawrev-2865	190	10	.	.	PUNCT
inlawrev-2865	191	1	co	co	NOUN
inlawrev-2865	191	2	-	-	NOUN
inlawrev-2865	191	3	op	op	NOUN
inlawrev-2865	191	4	v.	v.	ADP
inlawrev-2865	191	5	indiana	indiana	PROPN
inlawrev-2865	191	6	dep't	dep't	PROPN
inlawrev-2865	191	7	of	of	ADP
inlawrev-2865	191	8	revenue	revenue	NOUN
inlawrev-2865	191	9	,	,	PUNCT
inlawrev-2865	191	10	512	512	NUM
inlawrev-2865	191	11	n.e.2d	n.e.2d	NOUN
inlawrev-2865	191	12	478	478	NUM
inlawrev-2865	191	13	(	(	PUNCT
inlawrev-2865	191	14	ind	ind	NOUN
inlawrev-2865	191	15	.	.	PUNCT
inlawrev-2865	192	1	tax	tax	PROPN
inlawrev-2865	192	2	ct	ct	PROPN
inlawrev-2865	192	3	.	.	PROPN
inlawrev-2865	192	4	1987	1987	NUM
inlawrev-2865	192	5	)	)	PUNCT
inlawrev-2865	192	6	;	;	PUNCT
inlawrev-2865	192	7	energy	energy	NOUN
inlawrev-2865	192	8	supply	supply	NOUN
inlawrev-2865	192	9	,	,	PUNCT
inlawrev-2865	192	10	inc	inc	PROPN
inlawrev-2865	192	11	.	.	PROPN
inlawrev-2865	193	1	v.	v.	PROPN
inlawrev-2865	193	2	indiana	indiana	PROPN
inlawrev-2865	193	3	dep't	dep't	PROPN
inlawrev-2865	193	4	of	of	ADP
inlawrev-2865	193	5	revenue	revenue	NOUN
inlawrev-2865	193	6	,	,	PUNCT
inlawrev-2865	193	7	no	no	INTJ
inlawrev-2865	193	8	.	.	PUNCT
inlawrev-2865	193	9	49t05	49t05	NUM
inlawrev-2865	193	10	-	-	PUNCT
inlawrev-2865	193	11	8909	8909	NUM
inlawrev-2865	193	12	-	-	PUNCT
inlawrev-2865	193	13	ta-00030	ta-00030	NOUN
inlawrev-2865	193	14	(	(	PUNCT
inlawrev-2865	193	15	ind	ind	PROPN
inlawrev-2865	193	16	.	.	PUNCT
inlawrev-2865	194	1	tax	tax	PROPN
inlawrev-2865	194	2	ct	ct	PROPN
inlawrev-2865	194	3	.	.	PUNCT
inlawrev-2865	195	1	jan	jan	PROPN
inlawrev-2865	195	2	.	.	PROPN
inlawrev-2865	195	3	19	19	NUM
inlawrev-2865	195	4	,	,	PUNCT
inlawrev-2865	195	5	1990	1990	NUM
inlawrev-2865	195	6	)	)	PUNCT
inlawrev-2865	195	7	.	.	PUNCT
inlawrev-2865	196	1	34	34	NUM
inlawrev-2865	196	2	.	.	PUNCT
inlawrev-2865	196	3	see	see	VERB
inlawrev-2865	196	4	dunkerson	dunkerson	PROPN
inlawrev-2865	196	5	v.	v.	ADP
inlawrev-2865	196	6	indiana	indiana	PROPN
inlawrev-2865	196	7	dep't	dep't	PROPN
inlawrev-2865	196	8	of	of	ADP
inlawrev-2865	196	9	revenue	revenue	NOUN
inlawrev-2865	196	10	,	,	PUNCT
inlawrev-2865	196	11	512	512	NUM
inlawrev-2865	196	12	n.e.2d	n.e.2d	NOUN
inlawrev-2865	196	13	504	504	NUM
inlawrev-2865	196	14	,	,	PUNCT
inlawrev-2865	196	15	505	505	NUM
inlawrev-2865	196	16	(	(	PUNCT
inlawrev-2865	196	17	ind	ind	NOUN
inlawrev-2865	196	18	.	.	PUNCT
inlawrev-2865	197	1	tax	tax	PROPN
inlawrev-2865	197	2	ct	ct	PROPN
inlawrev-2865	197	3	.	.	PROPN
inlawrev-2865	197	4	1987	1987	NUM
inlawrev-2865	197	5	)	)	PUNCT
inlawrev-2865	197	6	.	.	PUNCT
inlawrev-2865	198	1	35	35	NUM
inlawrev-2865	198	2	.	.	X
inlawrev-2865	199	1	512	512	NUM
inlawrev-2865	199	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	199	3	at	at	ADP
inlawrev-2865	199	4	478	478	NUM
inlawrev-2865	199	5	.	.	PUNCT
inlawrev-2865	199	6	36	36	NUM
inlawrev-2865	199	7	.	.	X
inlawrev-2865	199	8	512	512	NUM
inlawrev-2865	199	9	n.e.2d	n.e.2d	NOUN
inlawrev-2865	199	10	at	at	ADP
inlawrev-2865	199	11	923	923	NUM
inlawrev-2865	199	12	.	.	PUNCT
inlawrev-2865	200	1	538	538	NUM
inlawrev-2865	200	2	indiana	indiana	PROPN
inlawrev-2865	200	3	law	law	PROPN
inlawrev-2865	200	4	review	review	NOUN
inlawrev-2865	200	5	[	[	X
inlawrev-2865	200	6	vol	vol	NOUN
inlawrev-2865	200	7	.	.	PUNCT
inlawrev-2865	200	8	23:531	23:531	NUM
inlawrev-2865	200	9	(	(	PUNCT
inlawrev-2865	200	10	1	1	NUM
inlawrev-2865	200	11	)	)	PUNCT
inlawrev-2865	200	12	that	that	SCONJ
inlawrev-2865	200	13	the	the	DET
inlawrev-2865	200	14	petitioner	petitioner	NOUN
inlawrev-2865	200	15	will	will	AUX
inlawrev-2865	200	16	suffer	suffer	VERB
inlawrev-2865	200	17	irreparable	irreparable	ADJ
inlawrev-2865	200	18	harm	harm	NOUN
inlawrev-2865	200	19	if	if	SCONJ
inlawrev-2865	200	20	relief	relief	NOUN
inlawrev-2865	200	21	is	be	AUX
inlawrev-2865	200	22	not	not	PART
inlawrev-2865	200	23	granted	grant	VERB
inlawrev-2865	200	24	;	;	PUNCT
inlawrev-2865	200	25	(	(	PUNCT
inlawrev-2865	200	26	2	2	X
inlawrev-2865	200	27	)	)	PUNCT
inlawrev-2865	201	1	that	that	SCONJ
inlawrev-2865	201	2	the	the	DET
inlawrev-2865	201	3	harm	harm	NOUN
inlawrev-2865	201	4	to	to	ADP
inlawrev-2865	201	5	the	the	DET
inlawrev-2865	201	6	petitioner	petitioner	NOUN
inlawrev-2865	201	7	if	if	SCONJ
inlawrev-2865	201	8	relief	relief	NOUN
inlawrev-2865	201	9	is	be	AUX
inlawrev-2865	201	10	denied	deny	VERB
inlawrev-2865	201	11	outweighs	outweigh	VERB
inlawrev-2865	201	12	the	the	DET
inlawrev-2865	201	13	harm	harm	NOUN
inlawrev-2865	201	14	to	to	ADP
inlawrev-2865	201	15	the	the	DET
inlawrev-2865	201	16	respondent	respondent	NOUN
inlawrev-2865	201	17	if	if	SCONJ
inlawrev-2865	201	18	relief	relief	NOUN
inlawrev-2865	201	19	is	be	AUX
inlawrev-2865	201	20	granted	grant	VERB
inlawrev-2865	201	21	;	;	PUNCT
inlawrev-2865	201	22	(	(	PUNCT
inlawrev-2865	201	23	3	3	X
inlawrev-2865	201	24	)	)	PUNCT
inlawrev-2865	201	25	that	that	SCONJ
inlawrev-2865	201	26	the	the	DET
inlawrev-2865	201	27	pubhc	pubhc	NOUN
inlawrev-2865	201	28	interest	interest	NOUN
inlawrev-2865	201	29	will	will	AUX
inlawrev-2865	201	30	not	not	PART
inlawrev-2865	201	31	be	be	AUX
inlawrev-2865	201	32	harmed	harm	VERB
inlawrev-2865	201	33	if	if	SCONJ
inlawrev-2865	201	34	relief	relief	NOUN
inlawrev-2865	201	35	is	be	AUX
inlawrev-2865	201	36	granted	grant	VERB
inlawrev-2865	201	37	;	;	PUNCT
inlawrev-2865	201	38	(	(	PUNCT
inlawrev-2865	201	39	4	4	X
inlawrev-2865	201	40	)	)	PUNCT
inlawrev-2865	201	41	that	that	DET
inlawrev-2865	201	42	petitioner	petitioner	NOUN
inlawrev-2865	201	43	will	will	AUX
inlawrev-2865	201	44	post	post	VERB
inlawrev-2865	201	45	sufficient	sufficient	ADJ
inlawrev-2865	201	46	security	security	NOUN
inlawrev-2865	201	47	to	to	PART
inlawrev-2865	201	48	cover	cover	VERB
inlawrev-2865	201	49	costs	cost	NOUN
inlawrev-2865	201	50	and	and	CCONJ
inlawrev-2865	201	51	damages	damage	NOUN
inlawrev-2865	201	52	which	which	PRON
inlawrev-2865	201	53	the	the	DET
inlawrev-2865	201	54	respondent	respondent	NOUN
inlawrev-2865	201	55	may	may	AUX
inlawrev-2865	201	56	suffer	suffer	VERB
inlawrev-2865	201	57	if	if	SCONJ
inlawrev-2865	201	58	it	it	PRON
inlawrev-2865	201	59	is	be	AUX
inlawrev-2865	201	60	wrongfully	wrongfully	ADV
inlawrev-2865	201	61	enjoined?'^	enjoined?'^	VERB
inlawrev-2865	201	62	thus	thus	ADV
inlawrev-2865	201	63	,	,	PUNCT
inlawrev-2865	201	64	the	the	DET
inlawrev-2865	201	65	indiana	indiana	PROPN
inlawrev-2865	201	66	tax	tax	PROPN
inlawrev-2865	201	67	court	court	NOUN
inlawrev-2865	201	68	has	have	AUX
inlawrev-2865	201	69	relied	rely	VERB
inlawrev-2865	201	70	on	on	ADP
inlawrev-2865	201	71	the	the	DET
inlawrev-2865	201	72	pre	pre	PROPN
inlawrev-2865	201	73	-	-	PROPN
inlawrev-2865	201	74	indiana	indiana	PROPN
inlawrev-2865	201	75	tax	tax	NOUN
inlawrev-2865	201	76	court	court	NOUN
inlawrev-2865	201	77	case	case	NOUN
inlawrev-2865	201	78	of	of	ADP
inlawrev-2865	201	79	wells	well	NOUN
inlawrev-2865	201	80	v.	v.	ADP
inlawrev-2865	201	81	auberry	auberry	PROPN
inlawrev-2865	201	82	for	for	ADP
inlawrev-2865	201	83	the	the	DET
inlawrev-2865	201	84	security	security	NOUN
inlawrev-2865	201	85	requirement	requirement	NOUN
inlawrev-2865	201	86	in	in	ADP
inlawrev-2865	201	87	injunctive	injunctive	ADJ
inlawrev-2865	201	88	relief	relief	NOUN
inlawrev-2865	201	89	cases	case	NOUN
inlawrev-2865	201	90	.	.	PUNCT
inlawrev-2865	202	1	a	a	DET
inlawrev-2865	202	2	review	review	NOUN
inlawrev-2865	202	3	of	of	ADP
inlawrev-2865	202	4	the	the	DET
inlawrev-2865	202	5	wells	well	NOUN
inlawrev-2865	202	6	case	case	NOUN
inlawrev-2865	202	7	,	,	PUNCT
inlawrev-2865	202	8	however	however	ADV
inlawrev-2865	202	9	,	,	PUNCT
inlawrev-2865	202	10	does	do	AUX
inlawrev-2865	202	11	not	not	PART
inlawrev-2865	202	12	indicate	indicate	VERB
inlawrev-2865	202	13	the	the	DET
inlawrev-2865	202	14	authority	authority	NOUN
inlawrev-2865	202	15	upon	upon	SCONJ
inlawrev-2865	202	16	which	which	PRON
inlawrev-2865	202	17	the	the	DET
inlawrev-2865	202	18	indiana	indiana	PROPN
inlawrev-2865	202	19	court	court	PROPN
inlawrev-2865	202	20	of	of	ADP
inlawrev-2865	202	21	appeals	appeals	PROPN
inlawrev-2865	202	22	was	be	AUX
inlawrev-2865	202	23	relying	rely	VERB
inlawrev-2865	202	24	for	for	ADP
inlawrev-2865	202	25	such	such	DET
inlawrev-2865	202	26	a	a	DET
inlawrev-2865	202	27	bond	bond	NOUN
inlawrev-2865	202	28	requirement	requirement	NOUN
inlawrev-2865	202	29	in	in	ADP
inlawrev-2865	202	30	that	that	PRON
inlawrev-2865	202	31	case.^^	case.^^	NOUN
inlawrev-2865	202	32	a	a	DET
inlawrev-2865	202	33	further	far	ADV
inlawrev-2865	202	34	independent	independent	ADJ
inlawrev-2865	202	35	review	review	NOUN
inlawrev-2865	202	36	of	of	ADP
inlawrev-2865	202	37	the	the	DET
inlawrev-2865	202	38	law	law	NOUN
inlawrev-2865	202	39	on	on	ADP
inlawrev-2865	202	40	injunctive	injunctive	ADJ
inlawrev-2865	202	41	relief	relief	NOUN
inlawrev-2865	202	42	in	in	ADP
inlawrev-2865	202	43	indiana	indiana	PROPN
inlawrev-2865	202	44	,	,	PUNCT
inlawrev-2865	202	45	however	however	ADV
inlawrev-2865	202	46	,	,	PUNCT
inlawrev-2865	202	47	reveals	reveal	VERB
inlawrev-2865	202	48	that	that	SCONJ
inlawrev-2865	202	49	rule	rule	VERB
inlawrev-2865	202	50	65	65	NUM
inlawrev-2865	202	51	of	of	ADP
inlawrev-2865	202	52	the	the	DET
inlawrev-2865	202	53	indiana	indiana	PROPN
inlawrev-2865	202	54	rules	rule	NOUN
inlawrev-2865	202	55	of	of	ADP
inlawrev-2865	202	56	trial	trial	NOUN
inlawrev-2865	202	57	procedure	procedure	NOUN
inlawrev-2865	202	58	clearly	clearly	ADV
inlawrev-2865	202	59	states	state	VERB
inlawrev-2865	202	60	that	that	SCONJ
inlawrev-2865	202	61	no	no	PRON
inlawrev-2865	202	62	'	'	PUNCT
inlawrev-2865	202	63	*	*	PUNCT
inlawrev-2865	202	64	prehminary	prehminary	ADJ
inlawrev-2865	202	65	injunction	injunction	NOUN
inlawrev-2865	202	66	shall	shall	AUX
inlawrev-2865	202	67	issue	issue	VERB
inlawrev-2865	202	68	except	except	SCONJ
inlawrev-2865	202	69	upon	upon	SCONJ
inlawrev-2865	202	70	the	the	DET
inlawrev-2865	202	71	giving	giving	NOUN
inlawrev-2865	202	72	of	of	ADP
inlawrev-2865	202	73	security	security	NOUN
inlawrev-2865	202	74	by	by	ADP
inlawrev-2865	202	75	the	the	DET
inlawrev-2865	202	76	applicant	applicant	NOUN
inlawrev-2865	202	77	,	,	PUNCT
inlawrev-2865	202	78	in	in	ADP
inlawrev-2865	202	79	such	such	ADJ
inlawrev-2865	202	80	sum	sum	NOUN
inlawrev-2865	202	81	as	as	SCONJ
inlawrev-2865	202	82	the	the	DET
inlawrev-2865	202	83	court	court	NOUN
inlawrev-2865	202	84	deems	deem	VERB
inlawrev-2865	202	85	proper	proper	ADJ
inlawrev-2865	202	86	,	,	PUNCT
inlawrev-2865	202	87	for	for	SCONJ
inlawrev-2865	202	88	the	the	DET
inlawrev-2865	202	89	payment	payment	NOUN
inlawrev-2865	202	90	of	of	ADP
inlawrev-2865	202	91	such	such	ADJ
inlawrev-2865	202	92	costs	cost	NOUN
inlawrev-2865	202	93	and	and	CCONJ
inlawrev-2865	202	94	damages	damage	NOUN
inlawrev-2865	202	95	as	as	SCONJ
inlawrev-2865	202	96	may	may	AUX
inlawrev-2865	202	97	be	be	AUX
inlawrev-2865	202	98	incurred	incur	VERB
inlawrev-2865	202	99	or	or	CCONJ
inlawrev-2865	202	100	suffered	suffer	VERB
inlawrev-2865	202	101	by	by	ADP
inlawrev-2865	202	102	any	any	DET
inlawrev-2865	202	103	party	party	NOUN
inlawrev-2865	202	104	who	who	PRON
inlawrev-2865	202	105	is	be	AUX
inlawrev-2865	202	106	found	find	VERB
inlawrev-2865	202	107	to	to	PART
inlawrev-2865	202	108	have	have	AUX
inlawrev-2865	202	109	been	be	AUX
inlawrev-2865	202	110	wrongfully	wrongfully	ADV
inlawrev-2865	202	111	enjoined	enjoin	VERB
inlawrev-2865	202	112	or	or	CCONJ
inlawrev-2865	202	113	restrained	restrained	ADJ
inlawrev-2865	202	114	.	.	PUNCT
inlawrev-2865	203	1	"	"	PUNCT
inlawrev-2865	203	2	^^	^^	CCONJ
inlawrev-2865	203	3	this	this	DET
inlawrev-2865	203	4	requirement	requirement	NOUN
inlawrev-2865	203	5	appears	appear	VERB
inlawrev-2865	203	6	to	to	PART
inlawrev-2865	203	7	be	be	AUX
inlawrev-2865	203	8	applicable	applicable	ADJ
inlawrev-2865	203	9	to	to	ADP
inlawrev-2865	203	10	the	the	DET
inlawrev-2865	203	11	indiana	indiana	PROPN
inlawrev-2865	203	12	tax	tax	PROPN
inlawrev-2865	203	13	court	court	NOUN
inlawrev-2865	203	14	because	because	SCONJ
inlawrev-2865	203	15	rule	rule	NOUN
inlawrev-2865	203	16	1	1	NUM
inlawrev-2865	203	17	of	of	ADP
inlawrev-2865	203	18	the	the	DET
inlawrev-2865	203	19	rules	rule	NOUN
inlawrev-2865	203	20	for	for	ADP
inlawrev-2865	203	21	the	the	DET
inlawrev-2865	203	22	indiana	indiana	PROPN
inlawrev-2865	203	23	tax	tax	PROPN
inlawrev-2865	203	24	court	court	NOUN
inlawrev-2865	203	25	provides	provide	VERB
inlawrev-2865	203	26	that	that	SCONJ
inlawrev-2865	203	27	the	the	DET
inlawrev-2865	203	28	general	general	PROPN
inlawrev-2865	203	29	indiana	indiana	PROPN
inlawrev-2865	203	30	rules	rule	NOUN
inlawrev-2865	203	31	of	of	ADP
inlawrev-2865	203	32	trial	trial	NOUN
inlawrev-2865	203	33	procedure	procedure	NOUN
inlawrev-2865	203	34	"	"	PUNCT
inlawrev-2865	203	35	shall	shall	AUX
inlawrev-2865	203	36	apply	apply	VERB
inlawrev-2865	203	37	to	to	ADP
inlawrev-2865	203	38	actions	action	NOUN
inlawrev-2865	203	39	in	in	ADP
inlawrev-2865	203	40	the	the	DET
inlawrev-2865	203	41	tax	tax	NOUN
inlawrev-2865	203	42	court	court	NOUN
inlawrev-2865	203	43	"	"	PUNCT
inlawrev-2865	203	44	except	except	SCONJ
inlawrev-2865	203	45	where	where	SCONJ
inlawrev-2865	203	46	the	the	DET
inlawrev-2865	203	47	general	general	ADJ
inlawrev-2865	203	48	trial	trial	NOUN
inlawrev-2865	203	49	rules	rule	NOUN
inlawrev-2865	203	50	are	be	AUX
inlawrev-2865	203	51	clearly	clearly	ADV
inlawrev-2865	203	52	inconsistent	inconsistent	ADJ
inlawrev-2865	203	53	with	with	ADP
inlawrev-2865	203	54	the	the	DET
inlawrev-2865	203	55	rules	rule	NOUN
inlawrev-2865	203	56	for	for	ADP
inlawrev-2865	203	57	the	the	DET
inlawrev-2865	203	58	indiana	indiana	PROPN
inlawrev-2865	203	59	tax	tax	NOUN
inlawrev-2865	203	60	court	court	NOUN
inlawrev-2865	203	61	.	.	PUNCT
inlawrev-2865	204	1	because	because	SCONJ
inlawrev-2865	204	2	there	there	PRON
inlawrev-2865	204	3	is	be	VERB
inlawrev-2865	204	4	nothing	nothing	PRON
inlawrev-2865	204	5	in	in	ADP
inlawrev-2865	204	6	the	the	DET
inlawrev-2865	204	7	rules	rule	NOUN
inlawrev-2865	204	8	for	for	ADP
inlawrev-2865	204	9	the	the	DET
inlawrev-2865	204	10	indiana	indiana	PROPN
inlawrev-2865	204	11	tax	tax	PROPN
inlawrev-2865	204	12	court	court	NOUN
inlawrev-2865	204	13	speaking	speak	VERB
inlawrev-2865	204	14	to	to	ADP
inlawrev-2865	204	15	posting	post	VERB
inlawrev-2865	204	16	of	of	ADP
inlawrev-2865	204	17	security	security	NOUN
inlawrev-2865	204	18	in	in	ADP
inlawrev-2865	204	19	petitions	petition	NOUN
inlawrev-2865	204	20	for	for	ADP
inlawrev-2865	204	21	injunctive	injunctive	ADJ
inlawrev-2865	204	22	rehef	rehef	NOUN
inlawrev-2865	204	23	,	,	PUNCT
inlawrev-2865	204	24	the	the	DET
inlawrev-2865	204	25	general	general	ADJ
inlawrev-2865	204	26	provision	provision	NOUN
inlawrev-2865	204	27	of	of	ADP
inlawrev-2865	204	28	trial	trial	NOUN
inlawrev-2865	204	29	rule	rule	NOUN
inlawrev-2865	204	30	65	65	NUM
inlawrev-2865	204	31	should	should	AUX
inlawrev-2865	204	32	apply	apply	VERB
inlawrev-2865	204	33	to	to	ADP
inlawrev-2865	204	34	the	the	DET
inlawrev-2865	204	35	indiana	indiana	PROPN
inlawrev-2865	204	36	tax	tax	NOUN
inlawrev-2865	204	37	court	court	NOUN
inlawrev-2865	204	38	.	.	PUNCT
inlawrev-2865	205	1	"	"	PUNCT
inlawrev-2865	205	2	^^	^^	PUNCT
inlawrev-2865	205	3	indeed	indeed	ADV
inlawrev-2865	205	4	,	,	PUNCT
inlawrev-2865	205	5	in	in	ADP
inlawrev-2865	205	6	an	an	DET
inlawrev-2865	205	7	opinion	opinion	NOUN
inlawrev-2865	205	8	issued	issue	VERB
inlawrev-2865	205	9	just	just	ADV
inlawrev-2865	205	10	as	as	SCONJ
inlawrev-2865	205	11	this	this	DET
inlawrev-2865	205	12	article	article	NOUN
inlawrev-2865	205	13	went	go	VERB
inlawrev-2865	205	14	to	to	ADP
inlawrev-2865	205	15	press	press	VERB
inlawrev-2865	205	16	,	,	PUNCT
inlawrev-2865	205	17	the	the	DET
inlawrev-2865	205	18	indiana	indiana	PROPN
inlawrev-2865	205	19	tax	tax	PROPN
inlawrev-2865	205	20	court	court	NOUN
inlawrev-2865	205	21	relied	rely	VERB
inlawrev-2865	205	22	upon	upon	SCONJ
inlawrev-2865	205	23	trial	trial	NOUN
inlawrev-2865	205	24	rule	rule	NOUN
inlawrev-2865	205	25	65(c	65(c	NUM
inlawrev-2865	205	26	)	)	PUNCT
inlawrev-2865	205	27	in	in	ADP
inlawrev-2865	205	28	an	an	DET
inlawrev-2865	205	29	injunctive	injunctive	ADJ
inlawrev-2865	205	30	relief	relief	NOUN
inlawrev-2865	205	31	case	case	NOUN
inlawrev-2865	205	32	.	.	PUNCT
inlawrev-2865	206	1	specifically	specifically	ADV
inlawrev-2865	206	2	,	,	PUNCT
inlawrev-2865	206	3	in	in	ADP
inlawrev-2865	206	4	energy	energy	NOUN
inlawrev-2865	206	5	supply	supply	NOUN
inlawrev-2865	206	6	,	,	PUNCT
inlawrev-2865	206	7	inc	inc	PROPN
inlawrev-2865	206	8	.	.	PROPN
inlawrev-2865	206	9	v.	v.	PROPN
inlawrev-2865	206	10	indiana	indiana	PROPN
inlawrev-2865	206	11	department	department	PROPN
inlawrev-2865	206	12	of	of	ADP
inlawrev-2865	206	13	revenue,*^	revenue,*^	PROPN
inlawrev-2865	206	14	the	the	DET
inlawrev-2865	206	15	court	court	NOUN
inlawrev-2865	206	16	enjoined	enjoin	VERB
inlawrev-2865	206	17	the	the	DET
inlawrev-2865	206	18	department	department	NOUN
inlawrev-2865	206	19	from	from	ADP
inlawrev-2865	206	20	collecting	collect	VERB
inlawrev-2865	206	21	some	some	DET
inlawrev-2865	206	22	37	37	NUM
inlawrev-2865	206	23	.	.	PUNCT
inlawrev-2865	207	1	i	i	PRON
inlawrev-2865	207	2	d.	d.	PROPN
inlawrev-2865	207	3	(	(	PUNCT
inlawrev-2865	207	4	emphasis	emphasis	NOUN
inlawrev-2865	207	5	added	add	VERB
inlawrev-2865	207	6	)	)	PUNCT
inlawrev-2865	207	7	(	(	PUNCT
inlawrev-2865	207	8	citing	cite	VERB
inlawrev-2865	207	9	wells	well	NOUN
inlawrev-2865	207	10	v.	v.	ADP
inlawrev-2865	207	11	auberry	auberry	ADJ
inlawrev-2865	207	12	,	,	PUNCT
inlawrev-2865	207	13	429	429	NUM
inlawrev-2865	207	14	n.e.2d	n.e.2d	NOUN
inlawrev-2865	207	15	679	679	NUM
inlawrev-2865	207	16	,	,	PUNCT
inlawrev-2865	207	17	682	682	NUM
inlawrev-2865	207	18	(	(	PUNCT
inlawrev-2865	207	19	ind	ind	NOUN
inlawrev-2865	207	20	.	.	PUNCT
inlawrev-2865	208	1	ct	ct	PROPN
inlawrev-2865	208	2	.	.	PUNCT
inlawrev-2865	209	1	app	app	PROPN
inlawrev-2865	209	2	.	.	PROPN
inlawrev-2865	209	3	1982	1982	NUM
inlawrev-2865	209	4	)	)	PUNCT
inlawrev-2865	209	5	)	)	PUNCT
inlawrev-2865	209	6	.	.	PUNCT
inlawrev-2865	210	1	the	the	DET
inlawrev-2865	210	2	indiana	indiana	PROPN
inlawrev-2865	210	3	tax	tax	PROPN
inlawrev-2865	210	4	court	court	NOUN
inlawrev-2865	210	5	cited	cite	VERB
inlawrev-2865	210	6	the	the	DET
inlawrev-2865	210	7	same	same	ADJ
inlawrev-2865	210	8	authority	authority	NOUN
inlawrev-2865	210	9	in	in	ADP
inlawrev-2865	210	10	national	national	ADJ
inlawrev-2865	210	11	trucking	trucking	NOUN
inlawrev-2865	210	12	ass'n	ass'n	PROPN
inlawrev-2865	210	13	v.	v.	PROPN
inlawrev-2865	210	14	indiana	indiana	PROPN
inlawrev-2865	210	15	dep't	dep't	PROPN
inlawrev-2865	210	16	of	of	ADP
inlawrev-2865	210	17	revenue	revenue	NOUN
inlawrev-2865	210	18	,	,	PUNCT
inlawrev-2865	210	19	512	512	NUM
inlawrev-2865	210	20	n.e.2d	n.e.2d	NOUN
inlawrev-2865	210	21	928	928	NUM
inlawrev-2865	210	22	,	,	PUNCT
inlawrev-2865	210	23	930	930	NUM
inlawrev-2865	210	24	-	-	SYM
inlawrev-2865	210	25	31	31	NUM
inlawrev-2865	210	26	(	(	PUNCT
inlawrev-2865	210	27	ind	ind	NOUN
inlawrev-2865	210	28	.	.	PUNCT
inlawrev-2865	211	1	tax	tax	PROPN
inlawrev-2865	211	2	ct	ct	PROPN
inlawrev-2865	211	3	.	.	PROPN
inlawrev-2865	211	4	1987	1987	NUM
inlawrev-2865	211	5	)	)	PUNCT
inlawrev-2865	211	6	.	.	PUNCT
inlawrev-2865	212	1	38	38	NUM
inlawrev-2865	212	2	.	.	PUNCT
inlawrev-2865	213	1	see	see	VERB
inlawrev-2865	213	2	wells	wells	PROPN
inlawrev-2865	213	3	,	,	PUNCT
inlawrev-2865	213	4	429	429	NUM
inlawrev-2865	213	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	213	6	at	at	ADP
inlawrev-2865	213	7	682	682	NUM
inlawrev-2865	213	8	.	.	PUNCT
inlawrev-2865	213	9	39	39	NUM
inlawrev-2865	213	10	.	.	PUNCT
inlawrev-2865	214	1	ind	ind	PROPN
inlawrev-2865	214	2	.	.	PUNCT
inlawrev-2865	215	1	r.	r.	PROPN
inlawrev-2865	215	2	tr	tr	VERB
inlawrev-2865	215	3	.	.	PUNCT
inlawrev-2865	216	1	p.	p.	NOUN
inlawrev-2865	216	2	65	65	NUM
inlawrev-2865	216	3	.	.	PUNCT
inlawrev-2865	216	4	40	40	NUM
inlawrev-2865	216	5	.	.	PUNCT
inlawrev-2865	217	1	a	a	DET
inlawrev-2865	217	2	reasonable	reasonable	ADJ
inlawrev-2865	217	3	argument	argument	NOUN
inlawrev-2865	217	4	could	could	AUX
inlawrev-2865	217	5	be	be	AUX
inlawrev-2865	217	6	made	make	VERB
inlawrev-2865	217	7	that	that	SCONJ
inlawrev-2865	217	8	trial	trial	NOUN
inlawrev-2865	217	9	rule	rule	NOUN
inlawrev-2865	217	10	65	65	NUM
inlawrev-2865	217	11	does	do	AUX
inlawrev-2865	217	12	not	not	PART
inlawrev-2865	217	13	apply	apply	VERB
inlawrev-2865	217	14	because	because	SCONJ
inlawrev-2865	217	15	the	the	DET
inlawrev-2865	217	16	indiana	indiana	PROPN
inlawrev-2865	217	17	tax	tax	PROPN
inlawrev-2865	217	18	court	court	NOUN
inlawrev-2865	217	19	's	's	PART
inlawrev-2865	217	20	injunctive	injunctive	ADJ
inlawrev-2865	217	21	relief	relief	NOUN
inlawrev-2865	217	22	statute	statute	NOUN
inlawrev-2865	217	23	does	do	AUX
inlawrev-2865	217	24	not	not	PART
inlawrev-2865	217	25	speak	speak	VERB
inlawrev-2865	217	26	to	to	ADP
inlawrev-2865	217	27	posting	post	VERB
inlawrev-2865	217	28	security	security	NOUN
inlawrev-2865	217	29	.	.	PUNCT
inlawrev-2865	218	1	see	see	VERB
inlawrev-2865	218	2	ind	ind	PROPN
inlawrev-2865	218	3	.	.	PUNCT
inlawrev-2865	219	1	code	code	PROPN
inlawrev-2865	219	2	§	§	PROPN
inlawrev-2865	219	3	33	33	NUM
inlawrev-2865	219	4	-	-	SYM
inlawrev-2865	219	5	3	3	NUM
inlawrev-2865	219	6	-	-	SYM
inlawrev-2865	219	7	5	5	NUM
inlawrev-2865	219	8	-	-	SYM
inlawrev-2865	219	9	1	1	NUM
inlawrev-2865	219	10	1(c	1(c	NUM
inlawrev-2865	219	11	)	)	PUNCT
inlawrev-2865	219	12	(	(	PUNCT
inlawrev-2865	219	13	1988	1988	NUM
inlawrev-2865	219	14	)	)	PUNCT
inlawrev-2865	219	15	.	.	PUNCT
inlawrev-2865	220	1	such	such	DET
inlawrev-2865	220	2	an	an	DET
inlawrev-2865	220	3	argument	argument	NOUN
inlawrev-2865	220	4	seems	seem	VERB
inlawrev-2865	220	5	weak	weak	ADJ
inlawrev-2865	220	6	,	,	PUNCT
inlawrev-2865	220	7	however	however	ADV
inlawrev-2865	220	8	,	,	PUNCT
inlawrev-2865	220	9	given	give	VERB
inlawrev-2865	220	10	that	that	SCONJ
inlawrev-2865	220	11	the	the	DET
inlawrev-2865	220	12	rules	rule	NOUN
inlawrev-2865	220	13	for	for	ADP
inlawrev-2865	220	14	the	the	DET
inlawrev-2865	220	15	indiana	indiana	PROPN
inlawrev-2865	220	16	tax	tax	PROPN
inlawrev-2865	220	17	court	court	PROPN
inlawrev-2865	220	18	require	require	VERB
inlawrev-2865	220	19	clear	clear	ADJ
inlawrev-2865	220	20	inconsistency	inconsistency	NOUN
inlawrev-2865	220	21	for	for	SCONJ
inlawrev-2865	220	22	the	the	DET
inlawrev-2865	220	23	trial	trial	NOUN
inlawrev-2865	220	24	rules	rule	VERB
inlawrev-2865	220	25	not	not	PART
inlawrev-2865	220	26	to	to	PART
inlawrev-2865	220	27	apply	apply	VERB
inlawrev-2865	220	28	.	.	PUNCT
inlawrev-2865	221	1	the	the	DET
inlawrev-2865	221	2	mere	mere	ADJ
inlawrev-2865	221	3	failure	failure	NOUN
inlawrev-2865	221	4	to	to	PART
inlawrev-2865	221	5	mention	mention	VERB
inlawrev-2865	221	6	security	security	NOUN
inlawrev-2865	221	7	in	in	ADP
inlawrev-2865	221	8	the	the	DET
inlawrev-2865	221	9	indiana	indiana	PROPN
inlawrev-2865	221	10	tax	tax	PROPN
inlawrev-2865	221	11	court	court	NOUN
inlawrev-2865	221	12	's	's	PART
inlawrev-2865	221	13	injunctive	injunctive	ADJ
inlawrev-2865	221	14	relief	relief	NOUN
inlawrev-2865	221	15	statute	statute	NOUN
inlawrev-2865	221	16	seems	seem	VERB
inlawrev-2865	221	17	to	to	PART
inlawrev-2865	221	18	be	be	AUX
inlawrev-2865	221	19	much	much	ADV
inlawrev-2865	221	20	less	less	ADJ
inlawrev-2865	221	21	than	than	ADP
inlawrev-2865	221	22	clear	clear	ADJ
inlawrev-2865	221	23	inconsistency	inconsistency	NOUN
inlawrev-2865	221	24	.	.	PUNCT
inlawrev-2865	222	1	41	41	NUM
inlawrev-2865	222	2	.	.	PUNCT
inlawrev-2865	223	1	no	no	INTJ
inlawrev-2865	223	2	.	.	PUNCT
inlawrev-2865	224	1	49t05	49t05	NUM
inlawrev-2865	224	2	-	-	PUNCT
inlawrev-2865	224	3	8908	8908	NUM
inlawrev-2865	224	4	-	-	PUNCT
inlawrev-2865	224	5	ta-00030	ta-00030	NOUN
inlawrev-2865	224	6	,	,	PUNCT
inlawrev-2865	224	7	slip	slip	VERB
inlawrev-2865	224	8	op	op	NOUN
inlawrev-2865	224	9	.	.	PUNCT
inlawrev-2865	225	1	(	(	PUNCT
inlawrev-2865	225	2	ind	ind	NOUN
inlawrev-2865	225	3	.	.	PUNCT
inlawrev-2865	226	1	tax	tax	PROPN
inlawrev-2865	226	2	ct	ct	PROPN
inlawrev-2865	226	3	.	.	PUNCT
inlawrev-2865	227	1	jan	jan	PROPN
inlawrev-2865	227	2	.	.	PROPN
inlawrev-2865	227	3	19	19	NUM
inlawrev-2865	227	4	,	,	PUNCT
inlawrev-2865	227	5	1990	1990	NUM
inlawrev-2865	227	6	)	)	PUNCT
inlawrev-2865	227	7	.	.	PUNCT
inlawrev-2865	228	1	1990	1990	NUM
inlawrev-2865	228	2	]	]	PUNCT
inlawrev-2865	228	3	indiana	indiana	PROPN
inlawrev-2865	228	4	tax	tax	PROPN
inlawrev-2865	228	5	law	law	NOUN
inlawrev-2865	228	6	539	539	NUM
inlawrev-2865	228	7	$	$	SYM
inlawrev-2865	228	8	230,000	230,000	NUM
inlawrev-2865	228	9	in	in	ADP
inlawrev-2865	228	10	assessed	assessed	ADJ
inlawrev-2865	228	11	taxes	taxis	NOUN
inlawrev-2865	228	12	,	,	PUNCT
inlawrev-2865	228	13	but	but	CCONJ
inlawrev-2865	228	14	relied	rely	VERB
inlawrev-2865	228	15	on	on	ADP
inlawrev-2865	228	16	rule	rule	NOUN
inlawrev-2865	228	17	65(c	65(c	NUM
inlawrev-2865	228	18	)	)	PUNCT
inlawrev-2865	228	19	to	to	PART
inlawrev-2865	228	20	require	require	VERB
inlawrev-2865	228	21	that	that	SCONJ
inlawrev-2865	228	22	the	the	DET
inlawrev-2865	228	23	taxpayer	taxpayer	NOUN
inlawrev-2865	228	24	's	's	PART
inlawrev-2865	228	25	refunds	refund	NOUN
inlawrev-2865	228	26	for	for	ADP
inlawrev-2865	228	27	other	other	ADJ
inlawrev-2865	228	28	years	year	NOUN
inlawrev-2865	228	29	in	in	ADP
inlawrev-2865	228	30	the	the	DET
inlawrev-2865	228	31	amount	amount	NOUN
inlawrev-2865	228	32	of	of	ADP
inlawrev-2865	228	33	some	some	DET
inlawrev-2865	228	34	$	$	SYM
inlawrev-2865	228	35	200,000	200,000	NUM
inlawrev-2865	228	36	be	be	AUX
inlawrev-2865	228	37	held	hold	VERB
inlawrev-2865	228	38	by	by	ADP
inlawrev-2865	228	39	the	the	DET
inlawrev-2865	228	40	department	department	NOUN
inlawrev-2865	228	41	"	"	PUNCT
inlawrev-2865	228	42	as	as	ADP
inlawrev-2865	228	43	security	security	NOUN
inlawrev-2865	228	44	against	against	ADP
inlawrev-2865	228	45	any	any	DET
inlawrev-2865	228	46	losses	loss	NOUN
inlawrev-2865	228	47	it	it	PRON
inlawrev-2865	228	48	could	could	AUX
inlawrev-2865	228	49	incur	incur	VERB
inlawrev-2865	228	50	as	as	ADP
inlawrev-2865	228	51	a	a	DET
inlawrev-2865	228	52	result	result	NOUN
inlawrev-2865	228	53	of	of	ADP
inlawrev-2865	228	54	being	be	AUX
inlawrev-2865	228	55	wrongfully	wrongfully	ADV
inlawrev-2865	228	56	enjoined	enjoin	VERB
inlawrev-2865	228	57	or	or	CCONJ
inlawrev-2865	228	58	restrained	restrained	ADJ
inlawrev-2865	228	59	.	.	PUNCT
inlawrev-2865	228	60	"	"	PUNCT
inlawrev-2865	229	1	the	the	DET
inlawrev-2865	229	2	indiana	indiana	PROPN
inlawrev-2865	229	3	tax	tax	PROPN
inlawrev-2865	229	4	court	court	NOUN
inlawrev-2865	229	5	thus	thus	ADV
inlawrev-2865	229	6	appears	appear	VERB
inlawrev-2865	229	7	to	to	PART
inlawrev-2865	229	8	have	have	VERB
inlawrev-2865	229	9	the	the	DET
inlawrev-2865	229	10	authority	authority	NOUN
inlawrev-2865	229	11	to	to	PART
inlawrev-2865	229	12	require	require	VERB
inlawrev-2865	229	13	the	the	DET
inlawrev-2865	229	14	posting	posting	NOUN
inlawrev-2865	229	15	of	of	ADP
inlawrev-2865	229	16	security	security	NOUN
inlawrev-2865	229	17	in	in	ADP
inlawrev-2865	229	18	preliminary	preliminary	ADJ
inlawrev-2865	229	19	injunction	injunction	NOUN
inlawrev-2865	229	20	cases	case	NOUN
inlawrev-2865	229	21	via	via	ADP
inlawrev-2865	229	22	trial	trial	NOUN
inlawrev-2865	229	23	rule	rule	NOUN
inlawrev-2865	229	24	65	65	NUM
inlawrev-2865	229	25	.	.	PUNCT
inlawrev-2865	230	1	the	the	DET
inlawrev-2865	230	2	question	question	NOUN
inlawrev-2865	230	3	,	,	PUNCT
inlawrev-2865	230	4	then	then	ADV
inlawrev-2865	230	5	,	,	PUNCT
inlawrev-2865	230	6	is	be	AUX
inlawrev-2865	230	7	how	how	SCONJ
inlawrev-2865	230	8	the	the	DET
inlawrev-2865	230	9	indiana	indiana	PROPN
inlawrev-2865	230	10	tax	tax	PROPN
inlawrev-2865	230	11	court	court	NOUN
inlawrev-2865	230	12	is	be	AUX
inlawrev-2865	230	13	to	to	PART
inlawrev-2865	230	14	determine	determine	VERB
inlawrev-2865	230	15	the	the	DET
inlawrev-2865	230	16	amount	amount	NOUN
inlawrev-2865	230	17	of	of	ADP
inlawrev-2865	230	18	security	security	NOUN
inlawrev-2865	230	19	and	and	CCONJ
inlawrev-2865	230	20	how	how	SCONJ
inlawrev-2865	230	21	this	this	PRON
inlawrev-2865	230	22	affects	affect	VERB
inlawrev-2865	230	23	the	the	DET
inlawrev-2865	230	24	taxpayer	taxpayer	NOUN
inlawrev-2865	230	25	.	.	PUNCT
inlawrev-2865	231	1	under	under	ADP
inlawrev-2865	231	2	trial	trial	NOUN
inlawrev-2865	231	3	rule	rule	NOUN
inlawrev-2865	231	4	65	65	NUM
inlawrev-2865	231	5	,	,	PUNCT
inlawrev-2865	231	6	security	security	NOUN
inlawrev-2865	231	7	shall	shall	AUX
inlawrev-2865	231	8	be	be	AUX
inlawrev-2865	231	9	given	give	VERB
inlawrev-2865	231	10	"	"	PUNCT
inlawrev-2865	231	11	in	in	ADP
inlawrev-2865	231	12	such	such	ADJ
inlawrev-2865	231	13	sum	sum	NOUN
inlawrev-2865	231	14	as	as	SCONJ
inlawrev-2865	231	15	the	the	DET
inlawrev-2865	231	16	court	court	NOUN
inlawrev-2865	231	17	deems	deem	VERB
inlawrev-2865	231	18	proper	proper	ADJ
inlawrev-2865	231	19	,	,	PUNCT
inlawrev-2865	231	20	for	for	SCONJ
inlawrev-2865	231	21	the	the	DET
inlawrev-2865	231	22	payment	payment	NOUN
inlawrev-2865	231	23	of	of	ADP
inlawrev-2865	231	24	such	such	ADJ
inlawrev-2865	231	25	costs	cost	NOUN
inlawrev-2865	231	26	and	and	CCONJ
inlawrev-2865	231	27	damages	damage	NOUN
inlawrev-2865	231	28	as	as	SCONJ
inlawrev-2865	231	29	may	may	AUX
inlawrev-2865	231	30	be	be	AUX
inlawrev-2865	231	31	incurred	incur	VERB
inlawrev-2865	231	32	or	or	CCONJ
inlawrev-2865	231	33	suffered	suffer	VERB
inlawrev-2865	231	34	''	''	PUNCT
inlawrev-2865	231	35	as	as	ADP
inlawrev-2865	231	36	the	the	DET
inlawrev-2865	231	37	result	result	NOUN
inlawrev-2865	231	38	of	of	ADP
inlawrev-2865	231	39	a	a	DET
inlawrev-2865	231	40	wrongful	wrongful	ADJ
inlawrev-2865	231	41	injunction	injunction	NOUN
inlawrev-2865	231	42	.	.	PUNCT
inlawrev-2865	232	1	"	"	PUNCT
inlawrev-2865	232	2	^^	^^	PUNCT
inlawrev-2865	232	3	under	under	ADP
inlawrev-2865	232	4	well	well	ADV
inlawrev-2865	232	5	estabhshed	estabhshe	VERB
inlawrev-2865	232	6	indiana	indiana	PROPN
inlawrev-2865	232	7	precedent	precedent	PROPN
inlawrev-2865	232	8	,	,	PUNCT
inlawrev-2865	232	9	the	the	DET
inlawrev-2865	232	10	security	security	NOUN
inlawrev-2865	232	11	required	require	VERB
inlawrev-2865	232	12	by	by	ADP
inlawrev-2865	232	13	rule	rule	NOUN
inlawrev-2865	232	14	65	65	NUM
inlawrev-2865	232	15	is	be	AUX
inlawrev-2865	232	16	merely	merely	ADV
inlawrev-2865	232	17	"	"	PUNCT
inlawrev-2865	232	18	intended	intend	VERB
inlawrev-2865	232	19	to	to	PART
inlawrev-2865	232	20	compensate	compensate	VERB
inlawrev-2865	232	21	the	the	DET
inlawrev-2865	232	22	[	[	X
inlawrev-2865	232	23	respondent	respondent	NOUN
inlawrev-2865	232	24	]	]	PUNCT
inlawrev-2865	232	25	for	for	ADP
inlawrev-2865	232	26	any	any	DET
inlawrev-2865	232	27	damages	damage	NOUN
inlawrev-2865	232	28	incurred	incur	VERB
inlawrev-2865	232	29	as	as	ADP
inlawrev-2865	232	30	a	a	DET
inlawrev-2865	232	31	result	result	NOUN
inlawrev-2865	232	32	of	of	ADP
inlawrev-2865	232	33	the	the	DET
inlawrev-2865	232	34	preliminary	preliminary	ADJ
inlawrev-2865	232	35	injunction	injunction	NOUN
inlawrev-2865	232	36	if	if	SCONJ
inlawrev-2865	232	37	[	[	X
inlawrev-2865	232	38	the	the	DET
inlawrev-2865	232	39	respondent	respondent	NOUN
inlawrev-2865	232	40	]	]	PUNCT
inlawrev-2865	232	41	prevails	prevail	VERB
inlawrev-2865	232	42	at	at	ADP
inlawrev-2865	232	43	a	a	DET
inlawrev-2865	232	44	later	later	ADJ
inlawrev-2865	232	45	hearing	hearing	NOUN
inlawrev-2865	232	46	.	.	PUNCT
inlawrev-2865	233	1	'	'	PUNCT
inlawrev-2865	233	2	"	"	PUNCT
inlawrev-2865	233	3	^^	^^	PUNCT
inlawrev-2865	233	4	in	in	ADP
inlawrev-2865	233	5	the	the	DET
inlawrev-2865	233	6	tax	tax	NOUN
inlawrev-2865	233	7	setting	setting	NOUN
inlawrev-2865	233	8	,	,	PUNCT
inlawrev-2865	233	9	such	such	ADJ
inlawrev-2865	233	10	damages	damage	NOUN
inlawrev-2865	233	11	could	could	AUX
inlawrev-2865	233	12	arguably	arguably	ADV
inlawrev-2865	233	13	include	include	VERB
inlawrev-2865	233	14	the	the	DET
inlawrev-2865	233	15	tax	tax	NOUN
inlawrev-2865	233	16	due	due	ADJ
inlawrev-2865	233	17	,	,	PUNCT
inlawrev-2865	233	18	interest	interest	NOUN
inlawrev-2865	233	19	,	,	PUNCT
inlawrev-2865	233	20	and	and	CCONJ
inlawrev-2865	233	21	penalties	penalty	NOUN
inlawrev-2865	233	22	thereon	thereon	NOUN
inlawrev-2865	233	23	if	if	SCONJ
inlawrev-2865	233	24	the	the	DET
inlawrev-2865	233	25	taxpayer	taxpayer	NOUN
inlawrev-2865	233	26	squandered	squander	VERB
inlawrev-2865	233	27	away	away	ADP
inlawrev-2865	233	28	assets	asset	NOUN
inlawrev-2865	233	29	during	during	ADP
inlawrev-2865	233	30	the	the	DET
inlawrev-2865	233	31	pendency	pendency	NOUN
inlawrev-2865	233	32	of	of	ADP
inlawrev-2865	233	33	the	the	DET
inlawrev-2865	233	34	original	original	ADJ
inlawrev-2865	233	35	tax	tax	NOUN
inlawrev-2865	233	36	appeal	appeal	NOUN
inlawrev-2865	233	37	.	.	PUNCT
inlawrev-2865	234	1	under	under	ADP
inlawrev-2865	234	2	this	this	DET
inlawrev-2865	234	3	line	line	NOUN
inlawrev-2865	234	4	of	of	ADP
inlawrev-2865	234	5	reasoning	reasoning	NOUN
inlawrev-2865	234	6	,	,	PUNCT
inlawrev-2865	234	7	it	it	PRON
inlawrev-2865	234	8	would	would	AUX
inlawrev-2865	234	9	seem	seem	VERB
inlawrev-2865	234	10	that	that	SCONJ
inlawrev-2865	234	11	the	the	DET
inlawrev-2865	234	12	indiana	indiana	PROPN
inlawrev-2865	234	13	tax	tax	PROPN
inlawrev-2865	234	14	court	court	NOUN
inlawrev-2865	234	15	could	could	AUX
inlawrev-2865	234	16	require	require	VERB
inlawrev-2865	234	17	security	security	NOUN
inlawrev-2865	234	18	to	to	PART
inlawrev-2865	234	19	cover	cover	VERB
inlawrev-2865	234	20	all	all	DET
inlawrev-2865	234	21	such	such	ADJ
inlawrev-2865	234	22	potential	potential	ADJ
inlawrev-2865	234	23	liabilities	liability	NOUN
inlawrev-2865	234	24	,	,	PUNCT
inlawrev-2865	234	25	just	just	ADV
inlawrev-2865	234	26	as	as	SCONJ
inlawrev-2865	234	27	it	it	PRON
inlawrev-2865	234	28	did	do	VERB
inlawrev-2865	234	29	in	in	ADP
inlawrev-2865	234	30	the	the	DET
inlawrev-2865	234	31	keller	keller	PROPN
inlawrev-2865	234	32	case	case	NOUN
inlawrev-2865	234	33	.	.	PUNCT
inlawrev-2865	235	1	in	in	ADP
inlawrev-2865	235	2	any	any	DET
inlawrev-2865	235	3	event	event	NOUN
inlawrev-2865	235	4	,	,	PUNCT
inlawrev-2865	235	5	it	it	PRON
inlawrev-2865	235	6	is	be	AUX
inlawrev-2865	235	7	not	not	PART
inlawrev-2865	235	8	the	the	DET
inlawrev-2865	235	9	purpose	purpose	NOUN
inlawrev-2865	235	10	of	of	ADP
inlawrev-2865	235	11	this	this	DET
inlawrev-2865	235	12	article	article	NOUN
inlawrev-2865	235	13	to	to	PART
inlawrev-2865	235	14	fully	fully	ADV
inlawrev-2865	235	15	address	address	VERB
inlawrev-2865	235	16	all	all	DET
inlawrev-2865	235	17	possible	possible	ADJ
inlawrev-2865	235	18	issues	issue	NOUN
inlawrev-2865	235	19	relating	relate	VERB
inlawrev-2865	235	20	to	to	ADP
inlawrev-2865	235	21	posting	post	VERB
inlawrev-2865	235	22	security	security	NOUN
inlawrev-2865	235	23	.	.	PUNCT
inlawrev-2865	236	1	rather	rather	ADV
inlawrev-2865	236	2	,	,	PUNCT
inlawrev-2865	236	3	it	it	PRON
inlawrev-2865	236	4	is	be	AUX
inlawrev-2865	236	5	sufficient	sufficient	ADJ
inlawrev-2865	236	6	for	for	ADP
inlawrev-2865	236	7	now	now	ADV
inlawrev-2865	236	8	to	to	PART
inlawrev-2865	236	9	merely	merely	ADV
inlawrev-2865	236	10	locate	locate	VERB
inlawrev-2865	236	11	the	the	DET
inlawrev-2865	236	12	potential	potential	ADJ
inlawrev-2865	236	13	foundation	foundation	NOUN
inlawrev-2865	236	14	for	for	ADP
inlawrev-2865	236	15	the	the	DET
inlawrev-2865	236	16	requirement	requirement	NOUN
inlawrev-2865	236	17	so	so	SCONJ
inlawrev-2865	236	18	that	that	DET
inlawrev-2865	236	19	counsel	counsel	NOUN
inlawrev-2865	236	20	can	can	AUX
inlawrev-2865	236	21	formulate	formulate	VERB
inlawrev-2865	236	22	their	their	PRON
inlawrev-2865	236	23	arguments	argument	NOUN
inlawrev-2865	236	24	accordingly	accordingly	ADV
inlawrev-2865	236	25	.	.	PUNCT
inlawrev-2865	237	1	there	there	PRON
inlawrev-2865	237	2	is	be	VERB
inlawrev-2865	237	3	a	a	DET
inlawrev-2865	237	4	substantial	substantial	ADJ
inlawrev-2865	237	5	body	body	NOUN
inlawrev-2865	237	6	of	of	ADP
inlawrev-2865	237	7	case	case	NOUN
inlawrev-2865	237	8	law	law	NOUN
inlawrev-2865	237	9	surrounding	surround	VERB
inlawrev-2865	237	10	the	the	DET
inlawrev-2865	237	11	security	security	NOUN
inlawrev-2865	237	12	requirement	requirement	NOUN
inlawrev-2865	237	13	of	of	ADP
inlawrev-2865	237	14	trial	trial	NOUN
inlawrev-2865	237	15	rule	rule	NOUN
inlawrev-2865	237	16	65	65	NUM
inlawrev-2865	237	17	,	,	PUNCT
inlawrev-2865	237	18	including	include	VERB
inlawrev-2865	237	19	the	the	DET
inlawrev-2865	237	20	general	general	ADJ
inlawrev-2865	237	21	rule	rule	NOUN
inlawrev-2865	237	22	that	that	SCONJ
inlawrev-2865	237	23	the	the	DET
inlawrev-2865	237	24	trial	trial	NOUN
inlawrev-2865	237	25	court	court	NOUN
inlawrev-2865	237	26	has	have	AUX
inlawrev-2865	237	27	broad	broad	ADJ
inlawrev-2865	237	28	discretion	discretion	NOUN
inlawrev-2865	237	29	in	in	ADP
inlawrev-2865	237	30	setting	set	VERB
inlawrev-2865	237	31	the	the	DET
inlawrev-2865	237	32	amount	amount	NOUN
inlawrev-2865	237	33	of	of	ADP
inlawrev-2865	237	34	security	security	NOUN
inlawrev-2865	237	35	.	.	PUNCT
inlawrev-2865	238	1	"	"	PUNCT
inlawrev-2865	238	2	^^	^^	PUNCT
inlawrev-2865	238	3	tax	tax	NOUN
inlawrev-2865	238	4	practitioners	practitioner	NOUN
inlawrev-2865	238	5	can	can	AUX
inlawrev-2865	238	6	work	work	VERB
inlawrev-2865	238	7	with	with	ADP
inlawrev-2865	238	8	such	such	ADJ
inlawrev-2865	238	9	precedent	precedent	NOUN
inlawrev-2865	238	10	to	to	PART
inlawrev-2865	238	11	assist	assist	VERB
inlawrev-2865	238	12	their	their	PRON
inlawrev-2865	238	13	clients	client	NOUN
inlawrev-2865	238	14	in	in	ADP
inlawrev-2865	238	15	this	this	DET
inlawrev-2865	238	16	aspect	aspect	NOUN
inlawrev-2865	238	17	of	of	ADP
inlawrev-2865	238	18	obtaining	obtain	VERB
inlawrev-2865	238	19	injunctive	injunctive	ADJ
inlawrev-2865	238	20	relief	relief	NOUN
inlawrev-2865	238	21	.	.	PUNCT
inlawrev-2865	239	1	a	a	DET
inlawrev-2865	239	2	final	final	ADJ
inlawrev-2865	239	3	issue	issue	NOUN
inlawrev-2865	239	4	concerning	concern	VERB
inlawrev-2865	239	5	bond	bond	NOUN
inlawrev-2865	239	6	is	be	AUX
inlawrev-2865	239	7	the	the	DET
inlawrev-2865	239	8	pragmatics	pragmatic	NOUN
inlawrev-2865	239	9	of	of	ADP
inlawrev-2865	239	10	such	such	DET
inlawrev-2865	239	11	a	a	DET
inlawrev-2865	239	12	requirement	requirement	NOUN
inlawrev-2865	239	13	.	.	PUNCT
inlawrev-2865	240	1	in	in	ADP
inlawrev-2865	240	2	keller	keller	PROPN
inlawrev-2865	240	3	,	,	PUNCT
inlawrev-2865	240	4	for	for	ADP
inlawrev-2865	240	5	example	example	NOUN
inlawrev-2865	240	6	,	,	PUNCT
inlawrev-2865	240	7	the	the	DET
inlawrev-2865	240	8	taxpayer	taxpayer	NOUN
inlawrev-2865	240	9	did	do	AUX
inlawrev-2865	240	10	not	not	PART
inlawrev-2865	240	11	obtain	obtain	VERB
inlawrev-2865	240	12	bond	bond	NOUN
inlawrev-2865	240	13	and	and	CCONJ
inlawrev-2865	240	14	was	be	AUX
inlawrev-2865	240	15	thus	thus	ADV
inlawrev-2865	240	16	unable	unable	ADJ
inlawrev-2865	240	17	to	to	PART
inlawrev-2865	240	18	enjoin	enjoin	VERB
inlawrev-2865	240	19	collection	collection	NOUN
inlawrev-2865	240	20	of	of	ADP
inlawrev-2865	240	21	the	the	DET
inlawrev-2865	240	22	assessments	assessment	NOUN
inlawrev-2865	240	23	.	.	PUNCT
inlawrev-2865	241	1	as	as	ADP
inlawrev-2865	241	2	a	a	DET
inlawrev-2865	241	3	practical	practical	ADJ
inlawrev-2865	241	4	matter	matter	NOUN
inlawrev-2865	241	5	,	,	PUNCT
inlawrev-2865	241	6	it	it	PRON
inlawrev-2865	241	7	is	be	AUX
inlawrev-2865	241	8	quite	quite	ADV
inlawrev-2865	241	9	likely	likely	ADJ
inlawrev-2865	241	10	that	that	SCONJ
inlawrev-2865	241	11	other	other	ADJ
inlawrev-2865	241	12	individual	individual	ADJ
inlawrev-2865	241	13	taxpayers	taxpayer	NOUN
inlawrev-2865	241	14	,	,	PUNCT
inlawrev-2865	241	15	unlike	unlike	ADP
inlawrev-2865	241	16	businesses	business	NOUN
inlawrev-2865	241	17	,	,	PUNCT
inlawrev-2865	241	18	will	will	AUX
inlawrev-2865	241	19	be	be	AUX
inlawrev-2865	241	20	unable	unable	ADJ
inlawrev-2865	241	21	to	to	PART
inlawrev-2865	241	22	post	post	VERB
inlawrev-2865	241	23	security	security	NOUN
inlawrev-2865	241	24	in	in	ADP
inlawrev-2865	241	25	many	many	ADJ
inlawrev-2865	241	26	instances	instance	NOUN
inlawrev-2865	241	27	.	.	PUNCT
inlawrev-2865	242	1	if	if	SCONJ
inlawrev-2865	242	2	this	this	PRON
inlawrev-2865	242	3	is	be	AUX
inlawrev-2865	242	4	the	the	DET
inlawrev-2865	242	5	case	case	NOUN
inlawrev-2865	242	6	,	,	PUNCT
inlawrev-2865	242	7	then	then	ADV
inlawrev-2865	242	8	the	the	DET
inlawrev-2865	242	9	protections	protection	NOUN
inlawrev-2865	242	10	of	of	ADP
inlawrev-2865	242	11	the	the	DET
inlawrev-2865	242	12	injunctive	injunctive	ADJ
inlawrev-2865	242	13	relief	relief	NOUN
inlawrev-2865	242	14	statute	statute	NOUN
inlawrev-2865	242	15	might	might	AUX
inlawrev-2865	242	16	be	be	AUX
inlawrev-2865	242	17	out	out	ADP
inlawrev-2865	242	18	of	of	ADP
inlawrev-2865	242	19	the	the	DET
inlawrev-2865	242	20	reach	reach	NOUN
inlawrev-2865	242	21	of	of	ADP
inlawrev-2865	242	22	the	the	DET
inlawrev-2865	242	23	taxpayers	taxpayer	NOUN
inlawrev-2865	242	24	who	who	PRON
inlawrev-2865	242	25	most	most	ADV
inlawrev-2865	242	26	need	need	VERB
inlawrev-2865	242	27	its	its	PRON
inlawrev-2865	242	28	power	power	NOUN
inlawrev-2865	242	29	.	.	PUNCT
inlawrev-2865	243	1	this	this	DET
inlawrev-2865	243	2	precise	precise	ADJ
inlawrev-2865	243	3	issue	issue	NOUN
inlawrev-2865	243	4	was	be	AUX
inlawrev-2865	243	5	originally	originally	ADV
inlawrev-2865	243	6	raised	raise	VERB
inlawrev-2865	243	7	in	in	ADP
inlawrev-2865	243	8	the	the	DET
inlawrev-2865	243	9	keller	keller	PROPN
inlawrev-2865	243	10	case	case	NOUN
inlawrev-2865	243	11	during	during	ADP
inlawrev-2865	243	12	the	the	DET
inlawrev-2865	243	13	taxpayer	taxpayer	NOUN
inlawrev-2865	243	14	's	's	PART
inlawrev-2865	243	15	appeal	appeal	NOUN
inlawrev-2865	243	16	of	of	ADP
inlawrev-2865	243	17	the	the	DET
inlawrev-2865	243	18	indiana	indiana	PROPN
inlawrev-2865	243	19	tax	tax	PROPN
inlawrev-2865	243	20	court	court	NOUN
inlawrev-2865	243	21	's	's	PART
inlawrev-2865	243	22	dissolution	dissolution	NOUN
inlawrev-2865	243	23	of	of	ADP
inlawrev-2865	243	24	her	her	PRON
inlawrev-2865	243	25	injunction	injunction	NOUN
inlawrev-2865	243	26	42	42	NUM
inlawrev-2865	243	27	.	.	PUNCT
inlawrev-2865	244	1	ind	ind	PROPN
inlawrev-2865	244	2	.	.	PUNCT
inlawrev-2865	245	1	r.	r.	PROPN
inlawrev-2865	245	2	tr	tr	VERB
inlawrev-2865	245	3	.	.	PUNCT
inlawrev-2865	246	1	p.	p.	NOUN
inlawrev-2865	246	2	65	65	NUM
inlawrev-2865	246	3	.	.	PUNCT
inlawrev-2865	247	1	43	43	NUM
inlawrev-2865	247	2	.	.	PUNCT
inlawrev-2865	248	1	palace	palace	NOUN
inlawrev-2865	248	2	pharmacy	pharmacy	PROPN
inlawrev-2865	248	3	,	,	PUNCT
inlawrev-2865	248	4	inc	inc	PROPN
inlawrev-2865	248	5	.	.	PROPN
inlawrev-2865	249	1	v.	v.	PROPN
inlawrev-2865	249	2	gardner	gardner	PROPN
inlawrev-2865	249	3	&	&	CCONJ
inlawrev-2865	249	4	guidone	guidone	PROPN
inlawrev-2865	249	5	,	,	PUNCT
inlawrev-2865	249	6	inc	inc	PROPN
inlawrev-2865	249	7	.	.	PROPN
inlawrev-2865	249	8	,	,	PUNCT
inlawrev-2865	249	9	164	164	NUM
inlawrev-2865	249	10	ind	ind	NOUN
inlawrev-2865	249	11	.	.	PUNCT
inlawrev-2865	250	1	app	app	PROPN
inlawrev-2865	250	2	.	.	PROPN
inlawrev-2865	250	3	513	513	NUM
inlawrev-2865	250	4	,	,	PUNCT
inlawrev-2865	250	5	515	515	NUM
inlawrev-2865	250	6	,	,	PUNCT
inlawrev-2865	250	7	329	329	NUM
inlawrev-2865	250	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	250	9	642	642	NUM
inlawrev-2865	250	10	,	,	PUNCT
inlawrev-2865	250	11	644	644	NUM
inlawrev-2865	250	12	(	(	PUNCT
inlawrev-2865	250	13	1975	1975	NUM
inlawrev-2865	250	14	)	)	PUNCT
inlawrev-2865	250	15	.	.	PUNCT
inlawrev-2865	251	1	44	44	NUM
inlawrev-2865	251	2	.	.	PUNCT
inlawrev-2865	252	1	see	see	VERB
inlawrev-2865	252	2	,	,	PUNCT
inlawrev-2865	252	3	e.g.	e.g.	ADV
inlawrev-2865	252	4	,	,	PUNCT
inlawrev-2865	252	5	peters	peters	PROPN
inlawrev-2865	252	6	v.	v.	ADP
inlawrev-2865	252	7	davidson	davidson	PROPN
inlawrev-2865	252	8	,	,	PUNCT
inlawrev-2865	252	9	inc	inc	PROPN
inlawrev-2865	252	10	.	.	PROPN
inlawrev-2865	252	11	,	,	PUNCT
inlawrev-2865	252	12	172	172	NUM
inlawrev-2865	252	13	ind	ind	NOUN
inlawrev-2865	252	14	.	.	PUNCT
inlawrev-2865	253	1	app	app	PROPN
inlawrev-2865	253	2	.	.	PROPN
inlawrev-2865	253	3	39	39	NUM
inlawrev-2865	253	4	,	,	PUNCT
inlawrev-2865	253	5	46	46	NUM
inlawrev-2865	253	6	-	-	SYM
inlawrev-2865	253	7	47	47	NUM
inlawrev-2865	253	8	,	,	PUNCT
inlawrev-2865	253	9	359	359	NUM
inlawrev-2865	253	10	n.e.2d	n.e.2d	NOUN
inlawrev-2865	253	11	556	556	NUM
inlawrev-2865	253	12	,	,	PUNCT
inlawrev-2865	253	13	561	561	NUM
inlawrev-2865	253	14	-	-	SYM
inlawrev-2865	253	15	62	62	NUM
inlawrev-2865	253	16	(	(	PUNCT
inlawrev-2865	253	17	1977	1977	NUM
inlawrev-2865	253	18	)	)	PUNCT
inlawrev-2865	253	19	.	.	PUNCT
inlawrev-2865	254	1	540	540	NUM
inlawrev-2865	254	2	indiana	indiana	PROPN
inlawrev-2865	254	3	law	law	PROPN
inlawrev-2865	254	4	review	review	NOUN
inlawrev-2865	254	5	[	[	X
inlawrev-2865	254	6	vol	vol	NOUN
inlawrev-2865	254	7	.	.	PUNCT
inlawrev-2865	254	8	23:531	23:531	NUM
inlawrev-2865	254	9	to	to	ADP
inlawrev-2865	254	10	the	the	DET
inlawrev-2865	254	11	indiana	indiana	PROPN
inlawrev-2865	254	12	supreme	supreme	PROPN
inlawrev-2865	254	13	court	court	PROPN
inlawrev-2865	254	14	.	.	PUNCT
inlawrev-2865	255	1	the	the	DET
inlawrev-2865	255	2	indiana	indiana	PROPN
inlawrev-2865	255	3	supreme	supreme	PROPN
inlawrev-2865	255	4	court	court	PROPN
inlawrev-2865	255	5	,	,	PUNCT
inlawrev-2865	255	6	however	however	ADV
inlawrev-2865	255	7	,	,	PUNCT
inlawrev-2865	255	8	dismissed	dismiss	VERB
inlawrev-2865	255	9	that	that	DET
inlawrev-2865	255	10	appeal	appeal	NOUN
inlawrev-2865	255	11	without	without	ADP
inlawrev-2865	255	12	reaching	reach	VERB
inlawrev-2865	255	13	the	the	DET
inlawrev-2865	255	14	merits	merit	NOUN
inlawrev-2865	255	15	because	because	SCONJ
inlawrev-2865	255	16	the	the	DET
inlawrev-2865	255	17	appellate	appellate	ADJ
inlawrev-2865	255	18	brief	brief	NOUN
inlawrev-2865	255	19	failed	fail	VERB
inlawrev-2865	255	20	to	to	PART
inlawrev-2865	255	21	provide	provide	VERB
inlawrev-2865	255	22	cogent	cogent	ADJ
inlawrev-2865	255	23	argument	argument	NOUN
inlawrev-2865	255	24	for	for	ADP
inlawrev-2865	255	25	review/^	review/^	NOUN
inlawrev-2865	255	26	thus	thus	ADV
inlawrev-2865	255	27	,	,	PUNCT
inlawrev-2865	255	28	it	it	PRON
inlawrev-2865	255	29	seems	seem	VERB
inlawrev-2865	255	30	likely	likely	ADJ
inlawrev-2865	255	31	that	that	SCONJ
inlawrev-2865	255	32	many	many	ADJ
inlawrev-2865	255	33	individual	individual	ADJ
inlawrev-2865	255	34	taxpayers	taxpayer	NOUN
inlawrev-2865	255	35	will	will	AUX
inlawrev-2865	255	36	be	be	AUX
inlawrev-2865	255	37	hard	hard	ADV
inlawrev-2865	255	38	pressed	pressed	ADJ
inlawrev-2865	255	39	to	to	PART
inlawrev-2865	255	40	post	post	VERB
inlawrev-2865	255	41	adequate	adequate	ADJ
inlawrev-2865	255	42	security	security	NOUN
inlawrev-2865	255	43	and	and	CCONJ
inlawrev-2865	255	44	thus	thus	ADV
inlawrev-2865	255	45	obtain	obtain	VERB
inlawrev-2865	255	46	injunctive	injunctive	ADJ
inlawrev-2865	255	47	relief	relief	NOUN
inlawrev-2865	255	48	unless	unless	SCONJ
inlawrev-2865	255	49	the	the	DET
inlawrev-2865	255	50	legislature	legislature	NOUN
inlawrev-2865	255	51	steps	step	VERB
inlawrev-2865	255	52	in	in	ADP
inlawrev-2865	255	53	to	to	PART
inlawrev-2865	255	54	clarify	clarify	VERB
inlawrev-2865	255	55	this	this	DET
inlawrev-2865	255	56	area	area	NOUN
inlawrev-2865	255	57	or	or	CCONJ
inlawrev-2865	255	58	the	the	DET
inlawrev-2865	255	59	indiana	indiana	PROPN
inlawrev-2865	255	60	tax	tax	PROPN
inlawrev-2865	255	61	court	court	NOUN
inlawrev-2865	255	62	is	be	AUX
inlawrev-2865	255	63	lenient	lenient	ADJ
inlawrev-2865	255	64	on	on	ADP
inlawrev-2865	255	65	this	this	DET
inlawrev-2865	255	66	issue	issue	NOUN
inlawrev-2865	255	67	.	.	PUNCT
inlawrev-2865	256	1	the	the	DET
inlawrev-2865	256	2	keller	keller	PROPN
inlawrev-2865	256	3	decision	decision	NOUN
inlawrev-2865	256	4	is	be	AUX
inlawrev-2865	256	5	thus	thus	ADV
inlawrev-2865	256	6	an	an	DET
inlawrev-2865	256	7	excellent	excellent	ADJ
inlawrev-2865	256	8	example	example	NOUN
inlawrev-2865	256	9	of	of	ADP
inlawrev-2865	256	10	how	how	SCONJ
inlawrev-2865	256	11	the	the	DET
inlawrev-2865	256	12	indiana	indiana	PROPN
inlawrev-2865	256	13	tax	tax	NOUN
inlawrev-2865	256	14	court	court	NOUN
inlawrev-2865	256	15	addresses	address	VERB
inlawrev-2865	256	16	petitions	petition	NOUN
inlawrev-2865	256	17	for	for	ADP
inlawrev-2865	256	18	injunctive	injunctive	ADJ
inlawrev-2865	256	19	relief	relief	NOUN
inlawrev-2865	256	20	.	.	PUNCT
inlawrev-2865	257	1	in	in	ADP
inlawrev-2865	257	2	considering	consider	VERB
inlawrev-2865	257	3	the	the	DET
inlawrev-2865	257	4	petitions	petition	NOUN
inlawrev-2865	257	5	,	,	PUNCT
inlawrev-2865	257	6	the	the	DET
inlawrev-2865	257	7	court	court	NOUN
inlawrev-2865	257	8	usually	usually	ADV
inlawrev-2865	257	9	traces	trace	VERB
inlawrev-2865	257	10	the	the	DET
inlawrev-2865	257	11	requirements	requirement	NOUN
inlawrev-2865	257	12	of	of	ADP
inlawrev-2865	257	13	indiana	indiana	PROPN
inlawrev-2865	257	14	code	code	PROPN
inlawrev-2865	257	15	section	section	PROPN
inlawrev-2865	257	16	33	33	NUM
inlawrev-2865	257	17	-	-	SYM
inlawrev-2865	257	18	3	3	NUM
inlawrev-2865	257	19	-	-	SYM
inlawrev-2865	257	20	5	5	NUM
inlawrev-2865	257	21	-	-	SYM
inlawrev-2865	257	22	1	1	NUM
inlawrev-2865	257	23	1(c	1(c	NUM
inlawrev-2865	257	24	)	)	PUNCT
inlawrev-2865	257	25	to	to	PART
inlawrev-2865	257	26	determine	determine	VERB
inlawrev-2865	257	27	whether	whether	SCONJ
inlawrev-2865	257	28	the	the	DET
inlawrev-2865	257	29	statutory	statutory	ADJ
inlawrev-2865	257	30	elements	element	NOUN
inlawrev-2865	257	31	are	be	AUX
inlawrev-2865	257	32	present	present	ADJ
inlawrev-2865	257	33	.	.	PUNCT
inlawrev-2865	258	1	in	in	ADP
inlawrev-2865	258	2	addressing	address	VERB
inlawrev-2865	258	3	the	the	DET
inlawrev-2865	258	4	equitable	equitable	ADJ
inlawrev-2865	258	5	considerations	consideration	NOUN
inlawrev-2865	258	6	aspect	aspect	NOUN
inlawrev-2865	258	7	of	of	ADP
inlawrev-2865	258	8	the	the	DET
inlawrev-2865	258	9	statute	statute	NOUN
inlawrev-2865	258	10	,	,	PUNCT
inlawrev-2865	258	11	the	the	DET
inlawrev-2865	258	12	court	court	NOUN
inlawrev-2865	258	13	relies	rely	VERB
inlawrev-2865	258	14	on	on	ADP
inlawrev-2865	258	15	general	general	ADJ
inlawrev-2865	258	16	principles	principle	NOUN
inlawrev-2865	258	17	of	of	ADP
inlawrev-2865	258	18	injunctive	injunctive	ADJ
inlawrev-2865	258	19	relief	relief	NOUN
inlawrev-2865	258	20	including	include	VERB
inlawrev-2865	258	21	the	the	DET
inlawrev-2865	258	22	requirement	requirement	NOUN
inlawrev-2865	258	23	that	that	SCONJ
inlawrev-2865	258	24	security	security	NOUN
inlawrev-2865	258	25	must	must	AUX
inlawrev-2865	258	26	be	be	AUX
inlawrev-2865	258	27	posted	post	VERB
inlawrev-2865	258	28	.	.	PUNCT
inlawrev-2865	259	1	because	because	SCONJ
inlawrev-2865	259	2	of	of	ADP
inlawrev-2865	259	3	judge	judge	PROPN
inlawrev-2865	259	4	fisher	fisher	PROPN
inlawrev-2865	259	5	's	's	PART
inlawrev-2865	259	6	thoroughness	thoroughness	NOUN
inlawrev-2865	259	7	,	,	PUNCT
inlawrev-2865	259	8	counsel	counsel	NOUN
inlawrev-2865	259	9	considering	consider	VERB
inlawrev-2865	259	10	injunctive	injunctive	ADJ
inlawrev-2865	259	11	relief	relief	NOUN
inlawrev-2865	259	12	from	from	ADP
inlawrev-2865	259	13	the	the	DET
inlawrev-2865	259	14	indiana	indiana	PROPN
inlawrev-2865	259	15	tax	tax	PROPN
inlawrev-2865	259	16	court	court	NOUN
inlawrev-2865	259	17	now	now	ADV
inlawrev-2865	259	18	have	have	VERB
inlawrev-2865	259	19	a	a	DET
inlawrev-2865	259	20	significant	significant	ADJ
inlawrev-2865	259	21	body	body	NOUN
inlawrev-2865	259	22	of	of	ADP
inlawrev-2865	259	23	case	case	NOUN
inlawrev-2865	259	24	law	law	NOUN
inlawrev-2865	259	25	from	from	ADP
inlawrev-2865	259	26	which	which	PRON
inlawrev-2865	259	27	to	to	PART
inlawrev-2865	259	28	work	work	VERB
inlawrev-2865	259	29	.	.	PUNCT
inlawrev-2865	260	1	although	although	SCONJ
inlawrev-2865	260	2	,	,	PUNCT
inlawrev-2865	260	3	as	as	SCONJ
inlawrev-2865	260	4	keller	keller	PROPN
inlawrev-2865	260	5	demonstrates	demonstrate	VERB
inlawrev-2865	260	6	,	,	PUNCT
inlawrev-2865	260	7	there	there	PRON
inlawrev-2865	260	8	are	be	VERB
inlawrev-2865	260	9	still	still	ADV
inlawrev-2865	260	10	plenty	plenty	NOUN
inlawrev-2865	260	11	of	of	ADP
inlawrev-2865	260	12	novel	novel	ADJ
inlawrev-2865	260	13	issues	issue	NOUN
inlawrev-2865	260	14	to	to	PART
inlawrev-2865	260	15	be	be	AUX
inlawrev-2865	260	16	addressed	address	VERB
inlawrev-2865	260	17	in	in	ADP
inlawrev-2865	260	18	the	the	DET
inlawrev-2865	260	19	injunctive	injunctive	ADJ
inlawrev-2865	260	20	relief	relief	NOUN
inlawrev-2865	260	21	setting	setting	NOUN
inlawrev-2865	260	22	,	,	PUNCT
inlawrev-2865	260	23	the	the	DET
inlawrev-2865	260	24	indiana	indiana	PROPN
inlawrev-2865	260	25	tax	tax	PROPN
inlawrev-2865	260	26	court	court	NOUN
inlawrev-2865	260	27	has	have	AUX
inlawrev-2865	260	28	laid	lay	VERB
inlawrev-2865	260	29	the	the	DET
inlawrev-2865	260	30	basic	basic	ADJ
inlawrev-2865	260	31	framework	framework	NOUN
inlawrev-2865	260	32	from	from	ADP
inlawrev-2865	260	33	which	which	PRON
inlawrev-2865	260	34	such	such	ADJ
inlawrev-2865	260	35	questions	question	NOUN
inlawrev-2865	260	36	will	will	AUX
inlawrev-2865	260	37	be	be	AUX
inlawrev-2865	260	38	decided	decide	VERB
inlawrev-2865	260	39	.	.	PUNCT
inlawrev-2865	261	1	importantly	importantly	ADV
inlawrev-2865	261	2	,	,	PUNCT
inlawrev-2865	261	3	the	the	DET
inlawrev-2865	261	4	keller	keller	PROPN
inlawrev-2865	261	5	opinion	opinion	NOUN
inlawrev-2865	261	6	indicates	indicate	VERB
inlawrev-2865	261	7	that	that	SCONJ
inlawrev-2865	261	8	the	the	DET
inlawrev-2865	261	9	extraordinary	extraordinary	ADJ
inlawrev-2865	261	10	remedy	remedy	NOUN
inlawrev-2865	261	11	of	of	ADP
inlawrev-2865	261	12	equitable	equitable	ADJ
inlawrev-2865	261	13	relief	relief	NOUN
inlawrev-2865	261	14	will	will	AUX
inlawrev-2865	261	15	not	not	PART
inlawrev-2865	261	16	be	be	AUX
inlawrev-2865	261	17	denied	deny	VERB
inlawrev-2865	261	18	to	to	ADP
inlawrev-2865	261	19	a	a	DET
inlawrev-2865	261	20	taxpayer	taxpayer	NOUN
inlawrev-2865	261	21	merely	merely	ADV
inlawrev-2865	261	22	on	on	ADP
inlawrev-2865	261	23	the	the	DET
inlawrev-2865	261	24	grounds	ground	NOUN
inlawrev-2865	261	25	of	of	ADP
inlawrev-2865	261	26	bad	bad	ADJ
inlawrev-2865	261	27	reputation	reputation	NOUN
inlawrev-2865	261	28	.	.	PUNCT
inlawrev-2865	262	1	the	the	DET
inlawrev-2865	262	2	case	case	NOUN
inlawrev-2865	262	3	also	also	ADV
inlawrev-2865	262	4	demonstrates	demonstrate	VERB
inlawrev-2865	262	5	what	what	PRON
inlawrev-2865	262	6	can	can	AUX
inlawrev-2865	262	7	be	be	AUX
inlawrev-2865	262	8	gained	gain	VERB
inlawrev-2865	262	9	by	by	ADP
inlawrev-2865	262	10	cooperating	cooperate	VERB
inlawrev-2865	262	11	fully	fully	ADV
inlawrev-2865	262	12	with	with	ADP
inlawrev-2865	262	13	the	the	DET
inlawrev-2865	262	14	taxing	tax	VERB
inlawrev-2865	262	15	authorities	authority	NOUN
inlawrev-2865	262	16	.	.	PUNCT
inlawrev-2865	263	1	finally	finally	ADV
inlawrev-2865	263	2	,	,	PUNCT
inlawrev-2865	263	3	the	the	DET
inlawrev-2865	263	4	case	case	NOUN
inlawrev-2865	263	5	raises	raise	VERB
inlawrev-2865	263	6	crucial	crucial	ADJ
inlawrev-2865	263	7	legal	legal	ADJ
inlawrev-2865	263	8	and	and	CCONJ
inlawrev-2865	263	9	philosophical	philosophical	ADJ
inlawrev-2865	263	10	issues	issue	NOUN
inlawrev-2865	263	11	concerning	concern	VERB
inlawrev-2865	263	12	whether	whether	SCONJ
inlawrev-2865	263	13	security	security	NOUN
inlawrev-2865	263	14	must	must	AUX
inlawrev-2865	263	15	be	be	AUX
inlawrev-2865	263	16	posted	post	VERB
inlawrev-2865	263	17	by	by	ADP
inlawrev-2865	263	18	a	a	DET
inlawrev-2865	263	19	taxpayer	taxpayer	NOUN
inlawrev-2865	263	20	seeking	seek	VERB
inlawrev-2865	263	21	injunctive	injunctive	ADJ
inlawrev-2865	263	22	relief	relief	NOUN
inlawrev-2865	263	23	.	.	PUNCT
inlawrev-2865	264	1	it	it	PRON
inlawrev-2865	264	2	is	be	AUX
inlawrev-2865	264	3	,	,	PUNCT
inlawrev-2865	264	4	perhaps	perhaps	ADV
inlawrev-2865	264	5	,	,	PUNCT
inlawrev-2865	264	6	this	this	DET
inlawrev-2865	264	7	security	security	NOUN
inlawrev-2865	264	8	question	question	NOUN
inlawrev-2865	264	9	that	that	PRON
inlawrev-2865	264	10	will	will	AUX
inlawrev-2865	264	11	ultimately	ultimately	ADV
inlawrev-2865	264	12	bring	bring	VERB
inlawrev-2865	264	13	the	the	DET
inlawrev-2865	264	14	most	most	ADJ
inlawrev-2865	264	15	attention	attention	NOUN
inlawrev-2865	264	16	to	to	ADP
inlawrev-2865	264	17	the	the	DET
inlawrev-2865	264	18	keller	keller	PROPN
inlawrev-2865	264	19	case	case	PROPN
inlawrev-2865	264	20	.	.	PUNCT
inlawrev-2865	265	1	iii	iii	X
inlawrev-2865	265	2	.	.	PUNCT
inlawrev-2865	265	3	substantive	substantive	ADJ
inlawrev-2865	265	4	decisions	decision	NOUN
inlawrev-2865	265	5	a.	a.	NOUN
inlawrev-2865	265	6	sales	sale	NOUN
inlawrev-2865	265	7	and	and	CCONJ
inlawrev-2865	265	8	use	use	VERB
inlawrev-2865	265	9	taxes	taxis	NOUN
inlawrev-2865	265	10	in	in	ADP
inlawrev-2865	265	11	two	two	NUM
inlawrev-2865	265	12	similar	similar	ADJ
inlawrev-2865	265	13	cases	case	NOUN
inlawrev-2865	265	14	the	the	DET
inlawrev-2865	265	15	indiana	indiana	PROPN
inlawrev-2865	265	16	tax	tax	PROPN
inlawrev-2865	265	17	court	court	NOUN
inlawrev-2865	265	18	addressed	address	VERB
inlawrev-2865	265	19	a	a	DET
inlawrev-2865	265	20	question	question	NOUN
inlawrev-2865	265	21	of	of	ADP
inlawrev-2865	265	22	first	first	ADJ
inlawrev-2865	265	23	impression	impression	NOUN
inlawrev-2865	265	24	in	in	ADP
inlawrev-2865	265	25	indiana	indiana	NOUN
inlawrev-2865	265	26	of	of	ADP
inlawrev-2865	265	27	whether	whether	SCONJ
inlawrev-2865	265	28	a	a	DET
inlawrev-2865	265	29	club	club	NOUN
inlawrev-2865	265	30	is	be	AUX
inlawrev-2865	265	31	hable	hable	ADJ
inlawrev-2865	265	32	for	for	ADP
inlawrev-2865	265	33	the	the	DET
inlawrev-2865	265	34	indiana	indiana	PROPN
inlawrev-2865	265	35	gross	gross	ADJ
inlawrev-2865	265	36	retail	retail	ADJ
inlawrev-2865	265	37	tax	tax	NOUN
inlawrev-2865	265	38	(	(	PUNCT
inlawrev-2865	265	39	the	the	DET
inlawrev-2865	265	40	sales	sale	NOUN
inlawrev-2865	265	41	tax	tax	NOUN
inlawrev-2865	265	42	)	)	PUNCT
inlawrev-2865	265	43	on	on	ADP
inlawrev-2865	265	44	a	a	DET
inlawrev-2865	265	45	gratuity	gratuity	NOUN
inlawrev-2865	265	46	service	service	NOUN
inlawrev-2865	265	47	charge	charge	NOUN
inlawrev-2865	265	48	added	add	VERB
inlawrev-2865	265	49	to	to	ADP
inlawrev-2865	265	50	a	a	DET
inlawrev-2865	265	51	club	club	NOUN
inlawrev-2865	265	52	member	member	NOUN
inlawrev-2865	265	53	's	's	PART
inlawrev-2865	265	54	food	food	NOUN
inlawrev-2865	265	55	and	and	CCONJ
inlawrev-2865	265	56	beverage	beverage	NOUN
inlawrev-2865	265	57	charges	charge	NOUN
inlawrev-2865	265	58	.	.	PUNCT
inlawrev-2865	266	1	in	in	ADP
inlawrev-2865	266	2	summit	summit	NOUN
inlawrev-2865	266	3	club	club	PROPN
inlawrev-2865	266	4	,	,	PUNCT
inlawrev-2865	266	5	inc	inc	PROPN
inlawrev-2865	266	6	.	.	PROPN
inlawrev-2865	267	1	v.	v.	PROPN
inlawrev-2865	267	2	indiana	indiana	PROPN
inlawrev-2865	267	3	department	department	PROPN
inlawrev-2865	267	4	of	of	ADP
inlawrev-2865	267	5	revenue*^	revenue*^	PROPN
inlawrev-2865	267	6	and	and	CCONJ
inlawrev-2865	267	7	bloomington	bloomington	PROPN
inlawrev-2865	267	8	country	country	NOUN
inlawrev-2865	267	9	club	club	NOUN
inlawrev-2865	267	10	v.	v.	ADP
inlawrev-2865	267	11	state,'^^	state,'^^	PROPN
inlawrev-2865	267	12	the	the	DET
inlawrev-2865	267	13	indiana	indiana	PROPN
inlawrev-2865	267	14	tax	tax	PROPN
inlawrev-2865	267	15	court	court	NOUN
inlawrev-2865	267	16	held	hold	VERB
inlawrev-2865	267	17	that	that	SCONJ
inlawrev-2865	267	18	,	,	PUNCT
inlawrev-2865	267	19	under	under	ADP
inlawrev-2865	267	20	each	each	DET
inlawrev-2865	267	21	club	club	NOUN
inlawrev-2865	267	22	's	's	PART
inlawrev-2865	267	23	specific	specific	ADJ
inlawrev-2865	267	24	arrangement	arrangement	NOUN
inlawrev-2865	267	25	,	,	PUNCT
inlawrev-2865	267	26	the	the	DET
inlawrev-2865	267	27	club	club	NOUN
inlawrev-2865	267	28	was	be	AUX
inlawrev-2865	267	29	not	not	PART
inlawrev-2865	267	30	liable	liable	ADJ
inlawrev-2865	267	31	for	for	ADP
inlawrev-2865	267	32	sales	sale	NOUN
inlawrev-2865	267	33	tax	tax	NOUN
inlawrev-2865	267	34	on	on	ADP
inlawrev-2865	267	35	the	the	DET
inlawrev-2865	267	36	15	15	NUM
inlawrev-2865	267	37	%	%	NOUN
inlawrev-2865	267	38	service	service	NOUN
inlawrev-2865	267	39	charges	charge	NOUN
inlawrev-2865	267	40	added	add	VERB
inlawrev-2865	267	41	to	to	ADP
inlawrev-2865	267	42	the	the	DET
inlawrev-2865	267	43	patron	patron	NOUN
inlawrev-2865	267	44	's	's	PART
inlawrev-2865	267	45	bill	bill	NOUN
inlawrev-2865	267	46	.	.	PUNCT
inlawrev-2865	268	1	'*^	'*^	PROPN
inlawrev-2865	268	2	45	45	NUM
inlawrev-2865	268	3	.	.	PUNCT
inlawrev-2865	269	1	keller	keller	PROPN
inlawrev-2865	269	2	v.	v.	PROPN
inlawrev-2865	269	3	state	state	PROPN
inlawrev-2865	269	4	,	,	PUNCT
inlawrev-2865	269	5	549	549	NUM
inlawrev-2865	269	6	n.e.2d	n.e.2d	NOUN
inlawrev-2865	269	7	372	372	NUM
inlawrev-2865	269	8	(	(	PUNCT
inlawrev-2865	269	9	ind	ind	NOUN
inlawrev-2865	269	10	.	.	PUNCT
inlawrev-2865	269	11	1990	1990	NUM
inlawrev-2865	269	12	)	)	PUNCT
inlawrev-2865	269	13	(	(	PUNCT
inlawrev-2865	269	14	appeal	appeal	NOUN
inlawrev-2865	269	15	dismissed	dismiss	VERB
inlawrev-2865	269	16	for	for	ADP
inlawrev-2865	269	17	failure	failure	NOUN
inlawrev-2865	269	18	to	to	PART
inlawrev-2865	269	19	comply	comply	VERB
inlawrev-2865	269	20	with	with	ADP
inlawrev-2865	269	21	appellate	appellate	ADJ
inlawrev-2865	269	22	rule	rule	NOUN
inlawrev-2865	269	23	8.3(a)(7	8.3(a)(7	PROPN
inlawrev-2865	269	24	)	)	PUNCT
inlawrev-2865	269	25	)	)	PUNCT
inlawrev-2865	269	26	.	.	PUNCT
inlawrev-2865	270	1	46	46	NUM
inlawrev-2865	270	2	.	.	NOUN
inlawrev-2865	270	3	528	528	NUM
inlawrev-2865	270	4	n.e.2d	n.e.2d	NOUN
inlawrev-2865	270	5	129	129	NUM
inlawrev-2865	270	6	(	(	PUNCT
inlawrev-2865	270	7	ind	ind	NOUN
inlawrev-2865	270	8	.	.	PUNCT
inlawrev-2865	271	1	tax	tax	PROPN
inlawrev-2865	271	2	ct	ct	PROPN
inlawrev-2865	271	3	.	.	PROPN
inlawrev-2865	271	4	1988	1988	NUM
inlawrev-2865	271	5	)	)	PUNCT
inlawrev-2865	271	6	.	.	PUNCT
inlawrev-2865	272	1	47	47	NUM
inlawrev-2865	272	2	.	.	X
inlawrev-2865	273	1	543	543	NUM
inlawrev-2865	273	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	273	3	1	1	NUM
inlawrev-2865	273	4	(	(	PUNCT
inlawrev-2865	273	5	ind	ind	NOUN
inlawrev-2865	273	6	.	.	PUNCT
inlawrev-2865	274	1	tax	tax	PROPN
inlawrev-2865	274	2	ct	ct	PROPN
inlawrev-2865	274	3	.	.	PROPN
inlawrev-2865	274	4	1989	1989	NUM
inlawrev-2865	274	5	)	)	PUNCT
inlawrev-2865	274	6	.	.	PUNCT
inlawrev-2865	275	1	48	48	NUM
inlawrev-2865	275	2	.	.	PUNCT
inlawrev-2865	276	1	summit	summit	NOUN
inlawrev-2865	276	2	club	club	NOUN
inlawrev-2865	276	3	,	,	PUNCT
inlawrev-2865	276	4	528	528	NUM
inlawrev-2865	276	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	276	6	at	at	ADP
inlawrev-2865	276	7	132	132	NUM
inlawrev-2865	276	8	;	;	PUNCT
inlawrev-2865	276	9	bloomington	bloomington	PROPN
inlawrev-2865	276	10	country	country	NOUN
inlawrev-2865	276	11	club	club	NOUN
inlawrev-2865	276	12	,	,	PUNCT
inlawrev-2865	276	13	543	543	NUM
inlawrev-2865	276	14	n.e.2d	n.e.2d	NOUN
inlawrev-2865	276	15	at	at	ADP
inlawrev-2865	276	16	3	3	NUM
inlawrev-2865	276	17	.	.	NOUN
inlawrev-2865	276	18	1990	1990	NUM
inlawrev-2865	276	19	]	]	PUNCT
inlawrev-2865	276	20	indiana	indiana	PROPN
inlawrev-2865	276	21	tax	tax	PROPN
inlawrev-2865	276	22	law	law	NOUN
inlawrev-2865	276	23	541	541	NUM
inlawrev-2865	276	24	the	the	DET
inlawrev-2865	276	25	disputes	dispute	NOUN
inlawrev-2865	276	26	arose	arise	VERB
inlawrev-2865	276	27	under	under	ADP
inlawrev-2865	276	28	the	the	DET
inlawrev-2865	276	29	language	language	NOUN
inlawrev-2865	276	30	of	of	ADP
inlawrev-2865	276	31	indiana	indiana	PROPN
inlawrev-2865	276	32	code	code	PROPN
inlawrev-2865	276	33	section	section	NOUN
inlawrev-2865	276	34	62	62	NUM
inlawrev-2865	276	35	.	.	PUNCT
inlawrev-2865	277	1	5	5	NUM
inlawrev-2865	277	2	-	-	SYM
inlawrev-2865	277	3	41(e	41(e	NUM
inlawrev-2865	277	4	)	)	PUNCT
inlawrev-2865	277	5	,	,	PUNCT
inlawrev-2865	277	6	which	which	PRON
inlawrev-2865	277	7	provides	provide	VERB
inlawrev-2865	277	8	for	for	ADP
inlawrev-2865	277	9	the	the	DET
inlawrev-2865	277	10	imposition	imposition	NOUN
inlawrev-2865	277	11	of	of	ADP
inlawrev-2865	277	12	a	a	DET
inlawrev-2865	277	13	sales	sale	NOUN
inlawrev-2865	277	14	tax	tax	NOUN
inlawrev-2865	277	15	on	on	ADP
inlawrev-2865	277	16	the	the	DET
inlawrev-2865	277	17	gross	gross	ADJ
inlawrev-2865	277	18	retail	retail	ADJ
inlawrev-2865	277	19	income	income	NOUN
inlawrev-2865	277	20	received	receive	VERB
inlawrev-2865	277	21	from	from	ADP
inlawrev-2865	277	22	selling	sell	VERB
inlawrev-2865	277	23	at	at	ADP
inlawrev-2865	277	24	retail	retail	NOUN
inlawrev-2865	277	25	,	,	PUNCT
inlawrev-2865	277	26	but	but	CCONJ
inlawrev-2865	277	27	only	only	ADV
inlawrev-2865	277	28	to	to	ADP
inlawrev-2865	277	29	the	the	DET
inlawrev-2865	277	30	extent	extent	NOUN
inlawrev-2865	277	31	that	that	SCONJ
inlawrev-2865	277	32	the	the	DET
inlawrev-2865	277	33	income	income	NOUN
inlawrev-2865	277	34	represents	represent	VERB
inlawrev-2865	277	35	:	:	PUNCT
inlawrev-2865	277	36	(	(	PUNCT
inlawrev-2865	277	37	1	1	X
inlawrev-2865	277	38	)	)	PUNCT
inlawrev-2865	277	39	the	the	DET
inlawrev-2865	277	40	price	price	NOUN
inlawrev-2865	277	41	of	of	ADP
inlawrev-2865	277	42	the	the	DET
inlawrev-2865	277	43	property	property	NOUN
inlawrev-2865	277	44	transferred	transfer	VERB
inlawrev-2865	277	45	,	,	PUNCT
inlawrev-2865	277	46	without	without	ADP
inlawrev-2865	277	47	the	the	DET
inlawrev-2865	277	48	rendition	rendition	NOUN
inlawrev-2865	277	49	of	of	ADP
inlawrev-2865	277	50	any	any	DET
inlawrev-2865	277	51	service	service	NOUN
inlawrev-2865	277	52	;	;	PUNCT
inlawrev-2865	277	53	and	and	CCONJ
inlawrev-2865	277	54	(	(	PUNCT
inlawrev-2865	277	55	2	2	NUM
inlawrev-2865	277	56	)	)	PUNCT
inlawrev-2865	277	57	.	.	PUNCT
inlawrev-2865	278	1	.	.	PUNCT
inlawrev-2865	278	2	.	.	PUNCT
inlawrev-2865	279	1	any	any	DET
inlawrev-2865	279	2	bona	bona	ADJ
inlawrev-2865	279	3	fide	fide	ADJ
inlawrev-2865	279	4	charges	charge	NOUN
inlawrev-2865	279	5	which	which	PRON
inlawrev-2865	279	6	are	be	AUX
inlawrev-2865	279	7	made	make	VERB
inlawrev-2865	279	8	for	for	ADP
inlawrev-2865	279	9	preparation	preparation	NOUN
inlawrev-2865	279	10	,	,	PUNCT
inlawrev-2865	279	11	fabrication	fabrication	NOUN
inlawrev-2865	279	12	,	,	PUNCT
inlawrev-2865	279	13	alteration	alteration	NOUN
inlawrev-2865	279	14	,	,	PUNCT
inlawrev-2865	279	15	modification	modification	NOUN
inlawrev-2865	279	16	,	,	PUNCT
inlawrev-2865	279	17	finishing	finishing	NOUN
inlawrev-2865	279	18	,	,	PUNCT
inlawrev-2865	279	19	completion	completion	NOUN
inlawrev-2865	279	20	,	,	PUNCT
inlawrev-2865	279	21	delivery	delivery	NOUN
inlawrev-2865	279	22	,	,	PUNCT
inlawrev-2865	279	23	or	or	CCONJ
inlawrev-2865	279	24	other	other	ADJ
inlawrev-2865	279	25	service	service	NOUN
inlawrev-2865	279	26	performed	perform	VERB
inlawrev-2865	279	27	in	in	ADP
inlawrev-2865	279	28	respect	respect	NOUN
inlawrev-2865	279	29	to	to	ADP
inlawrev-2865	279	30	the	the	DET
inlawrev-2865	279	31	property	property	NOUN
inlawrev-2865	279	32	transferred	transfer	VERB
inlawrev-2865	279	33	before	before	ADP
inlawrev-2865	279	34	its	its	PRON
inlawrev-2865	279	35	transfer	transfer	NOUN
inlawrev-2865	279	36	,	,	PUNCT
inlawrev-2865	279	37	and	and	CCONJ
inlawrev-2865	279	38	which	which	PRON
inlawrev-2865	279	39	are	be	AUX
inlawrev-2865	279	40	separately	separately	ADV
inlawrev-2865	279	41	stated	state	VERB
inlawrev-2865	279	42	on	on	ADP
inlawrev-2865	279	43	the	the	DET
inlawrev-2865	279	44	transferor	transferor	NOUN
inlawrev-2865	279	45	's	's	PART
inlawrev-2865	279	46	records/	records/	NOUN
inlawrev-2865	279	47	'	'	PUNCT
inlawrev-2865	279	48	in	in	ADP
inlawrev-2865	279	49	both	both	DET
inlawrev-2865	279	50	cases	case	NOUN
inlawrev-2865	279	51	the	the	DET
inlawrev-2865	279	52	indiana	indiana	PROPN
inlawrev-2865	279	53	department	department	PROPN
inlawrev-2865	279	54	of	of	ADP
inlawrev-2865	279	55	state	state	PROPN
inlawrev-2865	279	56	revenue	revenue	NOUN
inlawrev-2865	279	57	had	have	AUX
inlawrev-2865	279	58	assessed	assess	VERB
inlawrev-2865	279	59	the	the	DET
inlawrev-2865	279	60	indiana	indiana	PROPN
inlawrev-2865	279	61	gross	gross	ADJ
inlawrev-2865	279	62	retail	retail	ADJ
inlawrev-2865	279	63	income	income	NOUN
inlawrev-2865	279	64	on	on	ADP
inlawrev-2865	279	65	the	the	DET
inlawrev-2865	279	66	grounds	ground	NOUN
inlawrev-2865	279	67	that	that	SCONJ
inlawrev-2865	279	68	the	the	DET
inlawrev-2865	279	69	\5	\5	PROPN
inlawrev-2865	279	70	%	%	NOUN
inlawrev-2865	279	71	gratuity	gratuity	NOUN
inlawrev-2865	279	72	service	service	NOUN
inlawrev-2865	279	73	was	be	AUX
inlawrev-2865	279	74	a	a	DET
inlawrev-2865	279	75	''	''	PUNCT
inlawrev-2865	279	76	bona	bona	ADJ
inlawrev-2865	279	77	fide	fide	NOUN
inlawrev-2865	279	78	''	''	PUNCT
inlawrev-2865	279	79	charge	charge	NOUN
inlawrev-2865	279	80	made	make	VERB
inlawrev-2865	279	81	for	for	ADP
inlawrev-2865	279	82	the	the	DET
inlawrev-2865	279	83	delivery	delivery	NOUN
inlawrev-2865	279	84	of	of	ADP
inlawrev-2865	279	85	food	food	NOUN
inlawrev-2865	279	86	.	.	PUNCT
inlawrev-2865	280	1	in	in	ADP
inlawrev-2865	280	2	both	both	DET
inlawrev-2865	280	3	cases	case	NOUN
inlawrev-2865	280	4	,	,	PUNCT
inlawrev-2865	280	5	however	however	ADV
inlawrev-2865	280	6	,	,	PUNCT
inlawrev-2865	280	7	the	the	DET
inlawrev-2865	280	8	indiana	indiana	PROPN
inlawrev-2865	280	9	tax	tax	PROPN
inlawrev-2865	280	10	court	court	NOUN
inlawrev-2865	280	11	found	find	VERB
inlawrev-2865	280	12	for	for	ADP
inlawrev-2865	280	13	the	the	DET
inlawrev-2865	280	14	taxpayers	taxpayer	NOUN
inlawrev-2865	280	15	.	.	PUNCT
inlawrev-2865	281	1	in	in	ADP
inlawrev-2865	281	2	summit	summit	NOUN
inlawrev-2865	281	3	club	club	NOUN
inlawrev-2865	281	4	,	,	PUNCT
inlawrev-2865	281	5	the	the	DET
inlawrev-2865	281	6	court	court	NOUN
inlawrev-2865	281	7	explained	explain	VERB
inlawrev-2865	281	8	that	that	SCONJ
inlawrev-2865	281	9	within	within	ADP
inlawrev-2865	281	10	a	a	DET
inlawrev-2865	281	11	public	public	ADJ
inlawrev-2865	281	12	restaurant	restaurant	NOUN
inlawrev-2865	281	13	the	the	DET
inlawrev-2865	281	14	*	*	NOUN
inlawrev-2865	281	15	*	*	NOUN
inlawrev-2865	281	16	gratuity	gratuity	NOUN
inlawrev-2865	281	17	in	in	ADP
inlawrev-2865	281	18	question	question	NOUN
inlawrev-2865	281	19	.	.	PUNCT
inlawrev-2865	281	20	.	.	PUNCT
inlawrev-2865	281	21	.	.	PUNCT
inlawrev-2865	282	1	would	would	AUX
inlawrev-2865	282	2	either	either	CCONJ
inlawrev-2865	282	3	be	be	AUX
inlawrev-2865	282	4	not	not	PART
inlawrev-2865	282	5	left	leave	VERB
inlawrev-2865	282	6	at	at	ADV
inlawrev-2865	282	7	all	all	ADV
inlawrev-2865	282	8	,	,	PUNCT
inlawrev-2865	282	9	left	leave	VERB
inlawrev-2865	282	10	in	in	ADP
inlawrev-2865	282	11	cash	cash	NOUN
inlawrev-2865	282	12	on	on	ADP
inlawrev-2865	282	13	the	the	DET
inlawrev-2865	282	14	table	table	NOUN
inlawrev-2865	282	15	,	,	PUNCT
inlawrev-2865	282	16	or	or	CCONJ
inlawrev-2865	282	17	added	add	VERB
inlawrev-2865	282	18	by	by	ADP
inlawrev-2865	282	19	the	the	DET
inlawrev-2865	282	20	customer	customer	NOUN
inlawrev-2865	282	21	on	on	ADP
inlawrev-2865	282	22	a	a	DET
inlawrev-2865	282	23	credit	credit	NOUN
inlawrev-2865	282	24	card	card	NOUN
inlawrev-2865	282	25	slip	slip	NOUN
inlawrev-2865	282	26	.	.	PUNCT
inlawrev-2865	283	1	"^*^	"^*^	PUNCT
inlawrev-2865	283	2	thus	thus	ADV
inlawrev-2865	283	3	,	,	PUNCT
inlawrev-2865	283	4	the	the	DET
inlawrev-2865	283	5	indiana	indiana	PROPN
inlawrev-2865	283	6	tax	tax	PROPN
inlawrev-2865	283	7	court	court	NOUN
inlawrev-2865	283	8	reasoned	reason	VERB
inlawrev-2865	283	9	,	,	PUNCT
inlawrev-2865	283	10	in	in	ADP
inlawrev-2865	283	11	a	a	DET
inlawrev-2865	283	12	pubhc	pubhc	NOUN
inlawrev-2865	283	13	restaurant	restaurant	NOUN
inlawrev-2865	283	14	no	no	DET
inlawrev-2865	283	15	sales	sale	NOUN
inlawrev-2865	283	16	tax	tax	NOUN
inlawrev-2865	283	17	would	would	AUX
inlawrev-2865	283	18	be	be	AUX
inlawrev-2865	283	19	imposed	impose	VERB
inlawrev-2865	283	20	on	on	ADP
inlawrev-2865	283	21	the	the	DET
inlawrev-2865	283	22	amount	amount	NOUN
inlawrev-2865	283	23	.	.	PUNCT
inlawrev-2865	284	1	the	the	DET
inlawrev-2865	284	2	court	court	NOUN
inlawrev-2865	284	3	found	find	VERB
inlawrev-2865	284	4	that	that	SCONJ
inlawrev-2865	284	5	*	*	NOUN
inlawrev-2865	284	6	*	*	PUNCT
inlawrev-2865	284	7	the	the	DET
inlawrev-2865	284	8	15	15	NUM
inlawrev-2865	284	9	%	%	NOUN
inlawrev-2865	284	10	gratuity	gratuity	NOUN
inlawrev-2865	284	11	service	service	NOUN
inlawrev-2865	284	12	charge	charge	NOUN
inlawrev-2865	284	13	in	in	ADP
inlawrev-2865	284	14	the	the	DET
inlawrev-2865	284	15	case	case	NOUN
inlawrev-2865	284	16	at	at	ADP
inlawrev-2865	284	17	bar	bar	NOUN
inlawrev-2865	284	18	is	be	AUX
inlawrev-2865	284	19	in	in	ADP
inlawrev-2865	284	20	lieu	lieu	NOUN
inlawrev-2865	284	21	of	of	ADP
inlawrev-2865	284	22	the	the	DET
inlawrev-2865	284	23	above	above	ADJ
inlawrev-2865	284	24	methods	method	NOUN
inlawrev-2865	284	25	of	of	ADP
inlawrev-2865	284	26	paying	pay	VERB
inlawrev-2865	284	27	the	the	DET
inlawrev-2865	284	28	gratuity	gratuity	NOUN
inlawrev-2865	284	29	.	.	PUNCT
inlawrev-2865	285	1	"^	"^	PUNCT
inlawrev-2865	285	2	'	'	PUNCT
inlawrev-2865	285	3	the	the	DET
inlawrev-2865	285	4	decisions	decision	NOUN
inlawrev-2865	285	5	in	in	ADP
inlawrev-2865	285	6	summit	summit	NOUN
inlawrev-2865	285	7	club	club	NOUN
inlawrev-2865	285	8	and	and	CCONJ
inlawrev-2865	285	9	bloomington	bloomington	PROPN
inlawrev-2865	285	10	country	country	NOUN
inlawrev-2865	285	11	club	club	NOUN
inlawrev-2865	285	12	thus	thus	ADV
inlawrev-2865	285	13	illustrate	illustrate	VERB
inlawrev-2865	285	14	that	that	SCONJ
inlawrev-2865	285	15	the	the	DET
inlawrev-2865	285	16	indiana	indiana	PROPN
inlawrev-2865	285	17	tax	tax	PROPN
inlawrev-2865	285	18	court	court	NOUN
inlawrev-2865	285	19	will	will	AUX
inlawrev-2865	285	20	,	,	PUNCT
inlawrev-2865	285	21	in	in	ADP
inlawrev-2865	285	22	cases	case	NOUN
inlawrev-2865	285	23	such	such	ADJ
inlawrev-2865	285	24	as	as	ADP
inlawrev-2865	285	25	these	these	PRON
inlawrev-2865	285	26	,	,	PUNCT
inlawrev-2865	285	27	look	look	VERB
inlawrev-2865	285	28	to	to	ADP
inlawrev-2865	285	29	substance	substance	NOUN
inlawrev-2865	285	30	over	over	ADP
inlawrev-2865	285	31	form	form	NOUN
inlawrev-2865	285	32	.	.	PUNCT
inlawrev-2865	286	1	tax	tax	NOUN
inlawrev-2865	286	2	counsel	counsel	NOUN
inlawrev-2865	286	3	should	should	AUX
inlawrev-2865	286	4	be	be	AUX
inlawrev-2865	286	5	careful	careful	ADJ
inlawrev-2865	286	6	,	,	PUNCT
inlawrev-2865	286	7	however	however	ADV
inlawrev-2865	286	8	,	,	PUNCT
inlawrev-2865	286	9	in	in	ADP
inlawrev-2865	286	10	structuring	structure	VERB
inlawrev-2865	286	11	gratuity	gratuity	NOUN
inlawrev-2865	286	12	payments	payment	NOUN
inlawrev-2865	286	13	in	in	ADP
inlawrev-2865	286	14	this	this	DET
inlawrev-2865	286	15	fashion	fashion	NOUN
inlawrev-2865	286	16	.	.	PUNCT
inlawrev-2865	287	1	in	in	ADP
inlawrev-2865	287	2	each	each	DET
inlawrev-2865	287	3	case	case	NOUN
inlawrev-2865	287	4	the	the	DET
inlawrev-2865	287	5	indiana	indiana	PROPN
inlawrev-2865	287	6	tax	tax	PROPN
inlawrev-2865	287	7	court	court	NOUN
inlawrev-2865	287	8	focused	focus	VERB
inlawrev-2865	287	9	on	on	ADP
inlawrev-2865	287	10	the	the	DET
inlawrev-2865	287	11	particular	particular	ADJ
inlawrev-2865	287	12	facts	fact	NOUN
inlawrev-2865	287	13	presented	present	VERB
inlawrev-2865	287	14	.	.	PUNCT
inlawrev-2865	288	1	given	give	VERB
inlawrev-2865	288	2	that	that	SCONJ
inlawrev-2865	288	3	the	the	DET
inlawrev-2865	288	4	language	language	NOUN
inlawrev-2865	288	5	of	of	ADP
inlawrev-2865	288	6	indiana	indiana	PROPN
inlawrev-2865	288	7	code	code	PROPN
inlawrev-2865	288	8	section	section	NOUN
inlawrev-2865	288	9	6	6	NUM
inlawrev-2865	288	10	-	-	SYM
inlawrev-2865	288	11	2	2	NUM
inlawrev-2865	288	12	.	.	NOUN
inlawrev-2865	288	13	5	5	NUM
inlawrev-2865	288	14	-	-	SYM
inlawrev-2865	288	15	41(e	41(e	NUM
inlawrev-2865	288	16	)	)	PUNCT
inlawrev-2865	288	17	would	would	AUX
inlawrev-2865	288	18	,	,	PUNCT
inlawrev-2865	288	19	on	on	ADP
inlawrev-2865	288	20	its	its	PRON
inlawrev-2865	288	21	face	face	NOUN
inlawrev-2865	288	22	,	,	PUNCT
inlawrev-2865	288	23	appear	appear	VERB
inlawrev-2865	288	24	to	to	PART
inlawrev-2865	288	25	apply	apply	VERB
inlawrev-2865	288	26	to	to	ADP
inlawrev-2865	288	27	such	such	ADJ
inlawrev-2865	288	28	service	service	NOUN
inlawrev-2865	288	29	charges	charge	NOUN
inlawrev-2865	288	30	,	,	PUNCT
inlawrev-2865	288	31	it	it	PRON
inlawrev-2865	288	32	is	be	AUX
inlawrev-2865	288	33	possible	possible	ADJ
inlawrev-2865	288	34	that	that	SCONJ
inlawrev-2865	288	35	a	a	DET
inlawrev-2865	288	36	structure	structure	NOUN
inlawrev-2865	288	37	different	different	ADJ
inlawrev-2865	288	38	from	from	ADP
inlawrev-2865	288	39	that	that	PRON
inlawrev-2865	288	40	in	in	ADP
inlawrev-2865	288	41	these	these	DET
inlawrev-2865	288	42	cases	case	NOUN
inlawrev-2865	288	43	could	could	AUX
inlawrev-2865	288	44	result	result	VERB
inlawrev-2865	288	45	in	in	ADP
inlawrev-2865	288	46	the	the	DET
inlawrev-2865	288	47	imposition	imposition	NOUN
inlawrev-2865	288	48	of	of	ADP
inlawrev-2865	288	49	sales	sale	NOUN
inlawrev-2865	288	50	tax	tax	NOUN
inlawrev-2865	288	51	on	on	ADP
inlawrev-2865	288	52	the	the	DET
inlawrev-2865	288	53	purported	purport	VERB
inlawrev-2865	288	54	gratuity	gratuity	NOUN
inlawrev-2865	288	55	charge	charge	NOUN
inlawrev-2865	288	56	.	.	PUNCT
inlawrev-2865	289	1	for	for	ADP
inlawrev-2865	289	2	instance	instance	NOUN
inlawrev-2865	289	3	,	,	PUNCT
inlawrev-2865	289	4	in	in	ADP
inlawrev-2865	289	5	each	each	DET
inlawrev-2865	289	6	case	case	NOUN
inlawrev-2865	289	7	the	the	DET
inlawrev-2865	289	8	indiana	indiana	PROPN
inlawrev-2865	289	9	tax	tax	PROPN
inlawrev-2865	289	10	court	court	NOUN
inlawrev-2865	289	11	appeared	appear	VERB
inlawrev-2865	289	12	to	to	PART
inlawrev-2865	289	13	find	find	VERB
inlawrev-2865	289	14	it	it	PRON
inlawrev-2865	289	15	important	important	ADJ
inlawrev-2865	289	16	that	that	SCONJ
inlawrev-2865	289	17	the	the	DET
inlawrev-2865	289	18	service	service	NOUN
inlawrev-2865	289	19	charge	charge	NOUN
inlawrev-2865	289	20	went	go	VERB
inlawrev-2865	289	21	directly	directly	ADV
inlawrev-2865	289	22	to	to	ADP
inlawrev-2865	289	23	the	the	DET
inlawrev-2865	289	24	service	service	NOUN
inlawrev-2865	289	25	personnel	personnel	NOUN
inlawrev-2865	289	26	involved	involve	VERB
inlawrev-2865	289	27	.	.	PUNCT
inlawrev-2865	290	1	this	this	PRON
inlawrev-2865	290	2	indicates	indicate	VERB
inlawrev-2865	290	3	that	that	SCONJ
inlawrev-2865	290	4	a	a	DET
inlawrev-2865	290	5	different	different	ADJ
inlawrev-2865	290	6	result	result	NOUN
inlawrev-2865	290	7	might	might	AUX
inlawrev-2865	290	8	be	be	AUX
inlawrev-2865	290	9	reached	reach	VERB
inlawrev-2865	290	10	if	if	SCONJ
inlawrev-2865	290	11	a	a	DET
inlawrev-2865	290	12	poohng	poohng	NOUN
inlawrev-2865	290	13	of	of	ADP
inlawrev-2865	290	14	the	the	DET
inlawrev-2865	290	15	charges	charge	NOUN
inlawrev-2865	290	16	occurred	occur	VERB
inlawrev-2865	290	17	.	.	PUNCT
inlawrev-2865	291	1	in	in	ADP
inlawrev-2865	291	2	bloomington	bloomington	PROPN
inlawrev-2865	291	3	country	country	NOUN
inlawrev-2865	291	4	club	club	NOUN
inlawrev-2865	291	5	,	,	PUNCT
inlawrev-2865	291	6	for	for	ADP
inlawrev-2865	291	7	49	49	NUM
inlawrev-2865	291	8	.	.	PUNCT
inlawrev-2865	292	1	ind	ind	PROPN
inlawrev-2865	292	2	.	.	PUNCT
inlawrev-2865	293	1	code	code	PROPN
inlawrev-2865	293	2	§	§	PROPN
inlawrev-2865	293	3	6	6	NUM
inlawrev-2865	293	4	-	-	SYM
inlawrev-2865	293	5	2.5	2.5	NUM
inlawrev-2865	293	6	-	-	PUNCT
inlawrev-2865	293	7	4	4	NUM
inlawrev-2865	293	8	-	-	PUNCT
inlawrev-2865	293	9	l(e	l(e	NOUN
inlawrev-2865	293	10	)	)	PUNCT
inlawrev-2865	293	11	(	(	PUNCT
inlawrev-2865	293	12	1988	1988	NUM
inlawrev-2865	293	13	)	)	PUNCT
inlawrev-2865	293	14	.	.	PUNCT
inlawrev-2865	294	1	50	50	NUM
inlawrev-2865	294	2	.	.	SYM
inlawrev-2865	294	3	528	528	NUM
inlawrev-2865	294	4	n.e.2d	n.e.2d	NOUN
inlawrev-2865	294	5	at	at	ADP
inlawrev-2865	294	6	132	132	NUM
inlawrev-2865	294	7	.	.	PUNCT
inlawrev-2865	295	1	51	51	NUM
inlawrev-2865	295	2	.	.	PUNCT
inlawrev-2865	296	1	i	i	PRON
inlawrev-2865	296	2	d.	d.	VERB
inlawrev-2865	296	3	it	it	PRON
inlawrev-2865	296	4	should	should	AUX
inlawrev-2865	296	5	be	be	AUX
inlawrev-2865	296	6	noted	note	VERB
inlawrev-2865	296	7	that	that	SCONJ
inlawrev-2865	296	8	in	in	ADP
inlawrev-2865	296	9	making	make	VERB
inlawrev-2865	296	10	its	its	PRON
inlawrev-2865	296	11	decision	decision	NOUN
inlawrev-2865	296	12	,	,	PUNCT
inlawrev-2865	296	13	the	the	DET
inlawrev-2865	296	14	indiana	indiana	PROPN
inlawrev-2865	296	15	tax	tax	PROPN
inlawrev-2865	296	16	court	court	NOUN
inlawrev-2865	296	17	found	find	VERB
inlawrev-2865	296	18	similar	similar	ADJ
inlawrev-2865	296	19	cases	case	NOUN
inlawrev-2865	296	20	from	from	ADP
inlawrev-2865	296	21	illinois	illinois	PROPN
inlawrev-2865	296	22	and	and	CCONJ
inlawrev-2865	296	23	wisconsin	wisconsin	PROPN
inlawrev-2865	296	24	to	to	PART
inlawrev-2865	296	25	be	be	AUX
inlawrev-2865	296	26	persuasive	persuasive	ADJ
inlawrev-2865	296	27	.	.	PUNCT
inlawrev-2865	297	1	i	i	PRON
inlawrev-2865	297	2	d.	d.	PROPN
inlawrev-2865	297	3	at	at	ADP
inlawrev-2865	297	4	131	131	NUM
inlawrev-2865	297	5	(	(	PUNCT
inlawrev-2865	297	6	citing	cite	VERB
inlawrev-2865	297	7	sangamo	sangamo	PROPN
inlawrev-2865	297	8	club	club	PROPN
inlawrev-2865	297	9	v.	v.	ADP
inlawrev-2865	297	10	department	department	PROPN
inlawrev-2865	297	11	of	of	ADP
inlawrev-2865	297	12	revenue	revenue	NOUN
inlawrev-2865	297	13	,	,	PUNCT
inlawrev-2865	297	14	115	115	NUM
inlawrev-2865	297	15	111	111	NUM
inlawrev-2865	297	16	.	.	PUNCT
inlawrev-2865	298	1	app	app	PROPN
inlawrev-2865	298	2	.	.	PUNCT
inlawrev-2865	299	1	3d	3d	PROPN
inlawrev-2865	299	2	617	617	NUM
inlawrev-2865	299	3	,	,	PUNCT
inlawrev-2865	299	4	450	450	NUM
inlawrev-2865	299	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	299	6	1308	1308	NUM
inlawrev-2865	299	7	(	(	PUNCT
inlawrev-2865	299	8	1983	1983	NUM
inlawrev-2865	299	9	)	)	PUNCT
inlawrev-2865	299	10	and	and	CCONJ
inlawrev-2865	299	11	big	big	ADJ
inlawrev-2865	299	12	foot	foot	NOUN
inlawrev-2865	299	13	country	country	NOUN
inlawrev-2865	299	14	club	club	NOUN
inlawrev-2865	299	15	v.	v.	ADP
inlawrev-2865	299	16	wisconsin	wisconsin	PROPN
inlawrev-2865	299	17	dep't	dep't	PROPN
inlawrev-2865	299	18	of	of	ADP
inlawrev-2865	299	19	revenue	revenue	NOUN
inlawrev-2865	299	20	,	,	PUNCT
inlawrev-2865	299	21	70	70	NUM
inlawrev-2865	299	22	wis	wis	NOUN
inlawrev-2865	299	23	.	.	PUNCT
inlawrev-2865	300	1	2d	2d	PROPN
inlawrev-2865	300	2	871	871	NUM
inlawrev-2865	300	3	,	,	PUNCT
inlawrev-2865	300	4	235	235	NUM
inlawrev-2865	300	5	n.w.2d	n.w.2d	ADP
inlawrev-2865	300	6	696	696	NUM
inlawrev-2865	300	7	(	(	PUNCT
inlawrev-2865	300	8	1975	1975	NUM
inlawrev-2865	300	9	)	)	PUNCT
inlawrev-2865	300	10	)	)	PUNCT
inlawrev-2865	300	11	.	.	PUNCT
inlawrev-2865	301	1	542	542	NUM
inlawrev-2865	301	2	indiana	indiana	PROPN
inlawrev-2865	301	3	law	law	PROPN
inlawrev-2865	301	4	review	review	NOUN
inlawrev-2865	301	5	[	[	X
inlawrev-2865	301	6	vol	vol	NOUN
inlawrev-2865	301	7	.	.	PUNCT
inlawrev-2865	302	1	23:531	23:531	NUM
inlawrev-2865	302	2	example	example	NOUN
inlawrev-2865	302	3	,	,	PUNCT
inlawrev-2865	302	4	the	the	DET
inlawrev-2865	302	5	court	court	NOUN
inlawrev-2865	302	6	specifically	specifically	ADV
inlawrev-2865	302	7	wrote	write	VERB
inlawrev-2865	302	8	that	that	SCONJ
inlawrev-2865	302	9	"	"	PUNCT
inlawrev-2865	302	10	service	service	NOUN
inlawrev-2865	302	11	charges	charge	NOUN
inlawrev-2865	302	12	are	be	AUX
inlawrev-2865	302	13	taxable	taxable	ADJ
inlawrev-2865	302	14	when	when	SCONJ
inlawrev-2865	302	15	employers	employer	NOUN
inlawrev-2865	302	16	collect	collect	VERB
inlawrev-2865	302	17	the	the	DET
inlawrev-2865	302	18	charges	charge	NOUN
inlawrev-2865	302	19	and	and	CCONJ
inlawrev-2865	302	20	pay	pay	VERB
inlawrev-2865	302	21	them	they	PRON
inlawrev-2865	302	22	out	out	ADP
inlawrev-2865	302	23	as	as	ADP
inlawrev-2865	302	24	wages	wage	NOUN
inlawrev-2865	302	25	or	or	CCONJ
inlawrev-2865	302	26	bonuses	bonus	NOUN
inlawrev-2865	302	27	.	.	PUNCT
inlawrev-2865	303	1	"	"	PUNCT
inlawrev-2865	303	2	^^	^^	PUNCT
inlawrev-2865	303	3	thus	thus	ADV
inlawrev-2865	303	4	,	,	PUNCT
inlawrev-2865	303	5	counsel	counsel	NOUN
inlawrev-2865	303	6	faced	face	VERB
inlawrev-2865	303	7	with	with	ADP
inlawrev-2865	303	8	this	this	DET
inlawrev-2865	303	9	planning	planning	NOUN
inlawrev-2865	303	10	issue	issue	NOUN
inlawrev-2865	303	11	should	should	AUX
inlawrev-2865	303	12	carefully	carefully	ADV
inlawrev-2865	303	13	evaluate	evaluate	VERB
inlawrev-2865	303	14	these	these	DET
inlawrev-2865	303	15	two	two	NUM
inlawrev-2865	303	16	opinions	opinion	NOUN
inlawrev-2865	303	17	.	.	PUNCT
inlawrev-2865	304	1	although	although	SCONJ
inlawrev-2865	304	2	both	both	DET
inlawrev-2865	304	3	cases	case	NOUN
inlawrev-2865	304	4	found	find	VERB
inlawrev-2865	304	5	for	for	ADP
inlawrev-2865	304	6	the	the	DET
inlawrev-2865	304	7	taxpayer	taxpayer	NOUN
inlawrev-2865	304	8	,	,	PUNCT
inlawrev-2865	304	9	it	it	PRON
inlawrev-2865	304	10	remains	remain	VERB
inlawrev-2865	304	11	to	to	PART
inlawrev-2865	304	12	be	be	AUX
inlawrev-2865	304	13	seen	see	VERB
inlawrev-2865	304	14	whether	whether	SCONJ
inlawrev-2865	304	15	slightly	slightly	ADV
inlawrev-2865	304	16	different	different	ADJ
inlawrev-2865	304	17	service	service	NOUN
inlawrev-2865	304	18	charge	charge	NOUN
inlawrev-2865	304	19	structures	structure	NOUN
inlawrev-2865	304	20	might	might	AUX
inlawrev-2865	304	21	not	not	PART
inlawrev-2865	304	22	avoid	avoid	VERB
inlawrev-2865	304	23	the	the	DET
inlawrev-2865	304	24	seemingly	seemingly	ADV
inlawrev-2865	304	25	broad	broad	ADJ
inlawrev-2865	304	26	language	language	NOUN
inlawrev-2865	304	27	of	of	ADP
inlawrev-2865	304	28	the	the	DET
inlawrev-2865	304	29	sales	sale	NOUN
inlawrev-2865	304	30	tax	tax	NOUN
inlawrev-2865	304	31	statute	statute	NOUN
inlawrev-2865	304	32	.	.	PUNCT
inlawrev-2865	305	1	it	it	PRON
inlawrev-2865	305	2	is	be	AUX
inlawrev-2865	305	3	at	at	ADP
inlawrev-2865	305	4	least	least	ADJ
inlawrev-2865	305	5	clear	clear	ADJ
inlawrev-2865	305	6	that	that	SCONJ
inlawrev-2865	305	7	service	service	NOUN
inlawrev-2865	305	8	charges	charge	NOUN
inlawrev-2865	305	9	paid	pay	VERB
inlawrev-2865	305	10	out	out	ADP
inlawrev-2865	305	11	as	as	SCONJ
inlawrev-2865	305	12	bonuses	bonus	NOUN
inlawrev-2865	305	13	or	or	CCONJ
inlawrev-2865	305	14	wages	wage	NOUN
inlawrev-2865	305	15	will	will	AUX
inlawrev-2865	305	16	be	be	AUX
inlawrev-2865	305	17	treated	treat	VERB
inlawrev-2865	305	18	as	as	ADP
inlawrev-2865	305	19	part	part	NOUN
inlawrev-2865	305	20	of	of	ADP
inlawrev-2865	305	21	gross	gross	ADJ
inlawrev-2865	305	22	retail	retail	ADJ
inlawrev-2865	305	23	income	income	NOUN
inlawrev-2865	305	24	and	and	CCONJ
inlawrev-2865	305	25	will	will	AUX
inlawrev-2865	305	26	thus	thus	ADV
inlawrev-2865	305	27	be	be	AUX
inlawrev-2865	305	28	taxed	tax	VERB
inlawrev-2865	305	29	accordingly	accordingly	ADV
inlawrev-2865	305	30	.	.	PUNCT
inlawrev-2865	306	1	in	in	ADP
inlawrev-2865	306	2	another	another	DET
inlawrev-2865	306	3	sales	sale	NOUN
inlawrev-2865	306	4	tax	tax	NOUN
inlawrev-2865	306	5	case	case	NOUN
inlawrev-2865	306	6	.	.	PUNCT
inlawrev-2865	307	1	video	video	NOUN
inlawrev-2865	307	2	tape	tape	NOUN
inlawrev-2865	307	3	exchange	exchange	PROPN
inlawrev-2865	307	4	co	co	NOUN
inlawrev-2865	307	5	-	-	NOUN
inlawrev-2865	307	6	op	op	NOUN
inlawrev-2865	307	7	.	.	PUNCT
inlawrev-2865	308	1	v.	v.	PROPN
inlawrev-2865	308	2	indiana	indiana	PROPN
inlawrev-2865	308	3	department	department	PROPN
inlawrev-2865	308	4	of	of	ADP
inlawrev-2865	308	5	revenue	revenue	NOUN
inlawrev-2865	308	6	,	,	PUNCT
inlawrev-2865	308	7	^^	^^	PUNCT
inlawrev-2865	308	8	the	the	DET
inlawrev-2865	308	9	indiana	indiana	PROPN
inlawrev-2865	308	10	tax	tax	PROPN
inlawrev-2865	308	11	court	court	NOUN
inlawrev-2865	308	12	upheld	uphold	VERB
inlawrev-2865	308	13	the	the	DET
inlawrev-2865	308	14	assessment	assessment	NOUN
inlawrev-2865	308	15	of	of	ADP
inlawrev-2865	308	16	the	the	DET
inlawrev-2865	308	17	sales	sale	NOUN
inlawrev-2865	308	18	tax	tax	NOUN
inlawrev-2865	308	19	on	on	ADP
inlawrev-2865	308	20	the	the	DET
inlawrev-2865	308	21	rental	rental	NOUN
inlawrev-2865	308	22	of	of	ADP
inlawrev-2865	308	23	videos	video	NOUN
inlawrev-2865	308	24	to	to	ADP
inlawrev-2865	308	25	consumers	consumer	NOUN
inlawrev-2865	308	26	.	.	PUNCT
inlawrev-2865	309	1	there	there	ADV
inlawrev-2865	309	2	the	the	DET
inlawrev-2865	309	3	taxpayer	taxpayer	NOUN
inlawrev-2865	309	4	appealed	appeal	VERB
inlawrev-2865	309	5	from	from	ADP
inlawrev-2865	309	6	a	a	DET
inlawrev-2865	309	7	final	final	ADJ
inlawrev-2865	309	8	determination	determination	NOUN
inlawrev-2865	309	9	of	of	ADP
inlawrev-2865	309	10	the	the	DET
inlawrev-2865	309	11	indiana	indiana	PROPN
inlawrev-2865	309	12	department	department	PROPN
inlawrev-2865	309	13	of	of	ADP
inlawrev-2865	309	14	state	state	PROPN
inlawrev-2865	309	15	revenue	revenue	NOUN
inlawrev-2865	309	16	assessing	assess	VERB
inlawrev-2865	309	17	sales	sale	NOUN
inlawrev-2865	309	18	tax	tax	NOUN
inlawrev-2865	309	19	.	.	PUNCT
inlawrev-2865	310	1	in	in	ADP
inlawrev-2865	310	2	finding	find	VERB
inlawrev-2865	310	3	for	for	ADP
inlawrev-2865	310	4	the	the	DET
inlawrev-2865	310	5	department	department	NOUN
inlawrev-2865	310	6	,	,	PUNCT
inlawrev-2865	310	7	the	the	DET
inlawrev-2865	310	8	court	court	NOUN
inlawrev-2865	310	9	ruled	rule	VERB
inlawrev-2865	310	10	that	that	SCONJ
inlawrev-2865	310	11	the	the	DET
inlawrev-2865	310	12	rental	rental	NOUN
inlawrev-2865	310	13	of	of	ADP
inlawrev-2865	310	14	videos	video	NOUN
inlawrev-2865	310	15	is	be	AUX
inlawrev-2865	310	16	taxable	taxable	ADJ
inlawrev-2865	310	17	,	,	PUNCT
inlawrev-2865	310	18	notwithstanding	notwithstanding	ADP
inlawrev-2865	310	19	the	the	DET
inlawrev-2865	310	20	language	language	NOUN
inlawrev-2865	310	21	of	of	ADP
inlawrev-2865	310	22	indiana	indiana	PROPN
inlawrev-2865	310	23	code	code	PROPN
inlawrev-2865	310	24	section	section	NOUN
inlawrev-2865	310	25	6	6	NUM
inlawrev-2865	310	26	-	-	SYM
inlawrev-2865	310	27	2	2	NUM
inlawrev-2865	310	28	.	.	NOUN
inlawrev-2865	310	29	5	5	NUM
inlawrev-2865	310	30	-410(c	-410(c	NOUN
inlawrev-2865	310	31	)	)	PUNCT
inlawrev-2865	310	32	which	which	PRON
inlawrev-2865	310	33	excludes	exclude	VERB
inlawrev-2865	310	34	from	from	ADP
inlawrev-2865	310	35	sales	sale	NOUN
inlawrev-2865	310	36	taxation	taxation	NOUN
inlawrev-2865	310	37	the	the	DET
inlawrev-2865	310	38	renting	renting	NOUN
inlawrev-2865	310	39	or	or	CCONJ
inlawrev-2865	310	40	leasing	leasing	NOUN
inlawrev-2865	310	41	of	of	ADP
inlawrev-2865	310	42	an	an	DET
inlawrev-2865	310	43	audio	audio	ADJ
inlawrev-2865	310	44	or	or	CCONJ
inlawrev-2865	310	45	video	video	NOUN
inlawrev-2865	310	46	tape	tape	NOUN
inlawrev-2865	310	47	if	if	SCONJ
inlawrev-2865	310	48	the	the	DET
inlawrev-2865	310	49	person	person	NOUN
inlawrev-2865	310	50	renting	rent	VERB
inlawrev-2865	310	51	the	the	DET
inlawrev-2865	310	52	video	video	NOUN
inlawrev-2865	310	53	"	"	PUNCT
inlawrev-2865	310	54	broadcasts	broadcast	VERB
inlawrev-2865	310	55	the	the	DET
inlawrev-2865	310	56	film	film	NOUN
inlawrev-2865	310	57	or	or	CCONJ
inlawrev-2865	310	58	tape	tape	NOUN
inlawrev-2865	310	59	for	for	ADP
inlawrev-2865	310	60	home	home	NOUN
inlawrev-2865	310	61	viewing	viewing	NOUN
inlawrev-2865	310	62	or	or	CCONJ
inlawrev-2865	310	63	hstening	hstening	NOUN
inlawrev-2865	310	64	.	.	PUNCT
inlawrev-2865	311	1	"^'^	"^'^	PROPN
inlawrev-2865	312	1	the	the	DET
inlawrev-2865	312	2	indiana	indiana	PROPN
inlawrev-2865	312	3	tax	tax	PROPN
inlawrev-2865	312	4	court	court	NOUN
inlawrev-2865	312	5	focused	focus	VERB
inlawrev-2865	312	6	on	on	ADP
inlawrev-2865	312	7	the	the	DET
inlawrev-2865	312	8	word	word	NOUN
inlawrev-2865	312	9	"	"	PUNCT
inlawrev-2865	312	10	broadcast	broadcast	VERB
inlawrev-2865	312	11	,	,	PUNCT
inlawrev-2865	312	12	"	"	PUNCT
inlawrev-2865	312	13	which	which	PRON
inlawrev-2865	312	14	it	it	PRON
inlawrev-2865	312	15	found	find	VERB
inlawrev-2865	312	16	to	to	PART
inlawrev-2865	312	17	mean	mean	VERB
inlawrev-2865	312	18	more	more	ADJ
inlawrev-2865	312	19	than	than	ADP
inlawrev-2865	312	20	just	just	ADV
inlawrev-2865	312	21	viewing	view	VERB
inlawrev-2865	312	22	a	a	DET
inlawrev-2865	312	23	video	video	NOUN
inlawrev-2865	312	24	at	at	ADP
inlawrev-2865	312	25	home	home	NOUN
inlawrev-2865	312	26	for	for	ADP
inlawrev-2865	312	27	personal	personal	ADJ
inlawrev-2865	312	28	pleasure	pleasure	NOUN
inlawrev-2865	312	29	.	.	PUNCT
inlawrev-2865	313	1	the	the	DET
inlawrev-2865	313	2	court	court	NOUN
inlawrev-2865	313	3	explained	explain	VERB
inlawrev-2865	313	4	that	that	SCONJ
inlawrev-2865	313	5	the	the	DET
inlawrev-2865	313	6	word	word	NOUN
inlawrev-2865	313	7	broadcast	broadcast	NOUN
inlawrev-2865	313	8	carries	carry	VERB
inlawrev-2865	313	9	with	with	ADP
inlawrev-2865	313	10	it	it	PRON
inlawrev-2865	313	11	connotations	connotation	NOUN
inlawrev-2865	313	12	of	of	ADP
inlawrev-2865	313	13	widespread	widespread	ADJ
inlawrev-2865	313	14	dissemination	dissemination	NOUN
inlawrev-2865	313	15	to	to	ADP
inlawrev-2865	313	16	the	the	DET
inlawrev-2865	313	17	general	general	ADJ
inlawrev-2865	313	18	public	public	NOUN
inlawrev-2865	313	19	.	.	PUNCT
inlawrev-2865	313	20	^^	^^	PUNCT
inlawrev-2865	313	21	on	on	ADP
inlawrev-2865	313	22	the	the	DET
inlawrev-2865	313	23	procedural	procedural	ADJ
inlawrev-2865	313	24	side	side	NOUN
inlawrev-2865	313	25	,	,	PUNCT
inlawrev-2865	313	26	the	the	DET
inlawrev-2865	313	27	video	video	NOUN
inlawrev-2865	313	28	tape	tape	NOUN
inlawrev-2865	313	29	exchange	exchange	NOUN
inlawrev-2865	313	30	co	co	NOUN
inlawrev-2865	313	31	-	-	NOUN
inlawrev-2865	313	32	op	op	NOUN
inlawrev-2865	313	33	.	.	PUNCT
inlawrev-2865	314	1	court	court	NOUN
inlawrev-2865	314	2	also	also	ADV
inlawrev-2865	314	3	rejected	reject	VERB
inlawrev-2865	314	4	the	the	DET
inlawrev-2865	314	5	taxpayer	taxpayer	NOUN
inlawrev-2865	314	6	's	's	PART
inlawrev-2865	314	7	argument	argument	NOUN
inlawrev-2865	314	8	that	that	SCONJ
inlawrev-2865	314	9	the	the	DET
inlawrev-2865	314	10	department	department	NOUN
inlawrev-2865	314	11	should	should	AUX
inlawrev-2865	314	12	be	be	AUX
inlawrev-2865	314	13	estopped	estop	VERB
inlawrev-2865	314	14	from	from	ADP
inlawrev-2865	314	15	assessing	assess	VERB
inlawrev-2865	314	16	the	the	DET
inlawrev-2865	314	17	tax	tax	NOUN
inlawrev-2865	314	18	.	.	PUNCT
inlawrev-2865	315	1	the	the	DET
inlawrev-2865	315	2	taxpayer	taxpayer	NOUN
inlawrev-2865	315	3	argued	argue	VERB
inlawrev-2865	315	4	that	that	SCONJ
inlawrev-2865	315	5	it	it	PRON
inlawrev-2865	315	6	should	should	AUX
inlawrev-2865	315	7	not	not	PART
inlawrev-2865	315	8	have	have	VERB
inlawrev-2865	315	9	to	to	PART
inlawrev-2865	315	10	pay	pay	VERB
inlawrev-2865	315	11	the	the	DET
inlawrev-2865	315	12	tax	tax	NOUN
inlawrev-2865	315	13	because	because	SCONJ
inlawrev-2865	315	14	an	an	DET
inlawrev-2865	315	15	employee	employee	NOUN
inlawrev-2865	315	16	of	of	ADP
inlawrev-2865	315	17	the	the	DET
inlawrev-2865	315	18	taxing	tax	VERB
inlawrev-2865	315	19	authority	authority	NOUN
inlawrev-2865	315	20	had	have	AUX
inlawrev-2865	315	21	stated	state	VERB
inlawrev-2865	315	22	over	over	ADP
inlawrev-2865	315	23	the	the	DET
inlawrev-2865	315	24	phone	phone	NOUN
inlawrev-2865	315	25	that	that	SCONJ
inlawrev-2865	315	26	video	video	NOUN
inlawrev-2865	315	27	rentals	rental	NOUN
inlawrev-2865	315	28	were	be	AUX
inlawrev-2865	315	29	not	not	PART
inlawrev-2865	315	30	subject	subject	ADJ
inlawrev-2865	315	31	to	to	ADP
inlawrev-2865	315	32	the	the	DET
inlawrev-2865	315	33	gross	gross	ADJ
inlawrev-2865	315	34	retail	retail	ADJ
inlawrev-2865	315	35	tax	tax	NOUN
inlawrev-2865	315	36	.	.	PUNCT
inlawrev-2865	316	1	in	in	ADP
inlawrev-2865	316	2	dismissing	dismiss	VERB
inlawrev-2865	316	3	this	this	DET
inlawrev-2865	316	4	contention	contention	NOUN
inlawrev-2865	316	5	,	,	PUNCT
inlawrev-2865	316	6	the	the	DET
inlawrev-2865	316	7	court	court	NOUN
inlawrev-2865	316	8	noted	note	VERB
inlawrev-2865	316	9	the	the	DET
inlawrev-2865	316	10	rule	rule	NOUN
inlawrev-2865	316	11	that	that	SCONJ
inlawrev-2865	316	12	estoppels	estoppel	NOUN
inlawrev-2865	316	13	against	against	ADP
inlawrev-2865	316	14	the	the	DET
inlawrev-2865	316	15	state	state	NOUN
inlawrev-2865	316	16	are	be	AUX
inlawrev-2865	316	17	disfavored	disfavor	VERB
inlawrev-2865	316	18	and	and	CCONJ
inlawrev-2865	316	19	will	will	AUX
inlawrev-2865	316	20	be	be	AUX
inlawrev-2865	316	21	invoked	invoke	VERB
inlawrev-2865	316	22	only	only	ADV
inlawrev-2865	316	23	where	where	SCONJ
inlawrev-2865	316	24	there	there	PRON
inlawrev-2865	316	25	is	be	VERB
inlawrev-2865	316	26	clear	clear	ADJ
inlawrev-2865	316	27	evidence	evidence	NOUN
inlawrev-2865	316	28	that	that	SCONJ
inlawrev-2865	316	29	state	state	NOUN
inlawrev-2865	316	30	agents	agent	NOUN
inlawrev-2865	316	31	made	make	VERB
inlawrev-2865	316	32	representations	representation	NOUN
inlawrev-2865	316	33	upon	upon	SCONJ
inlawrev-2865	316	34	which	which	PRON
inlawrev-2865	316	35	the	the	DET
inlawrev-2865	316	36	taxpayer	taxpayer	NOUN
inlawrev-2865	316	37	relied	rely	VERB
inlawrev-2865	316	38	.	.	PUNCT
inlawrev-2865	317	1	in	in	ADP
inlawrev-2865	317	2	this	this	DET
inlawrev-2865	317	3	case	case	NOUN
inlawrev-2865	317	4	the	the	DET
inlawrev-2865	317	5	taxpayer	taxpayer	NOUN
inlawrev-2865	317	6	made	make	VERB
inlawrev-2865	317	7	"	"	PUNCT
inlawrev-2865	317	8	only	only	ADV
inlawrev-2865	317	9	bare	bare	ADJ
inlawrev-2865	317	10	assertions	assertion	NOUN
inlawrev-2865	317	11	"	"	PUNCT
inlawrev-2865	317	12	of	of	ADP
inlawrev-2865	317	13	the	the	DET
inlawrev-2865	317	14	conversations	conversation	NOUN
inlawrev-2865	317	15	and	and	CCONJ
inlawrev-2865	317	16	was	be	AUX
inlawrev-2865	317	17	unable	unable	ADJ
inlawrev-2865	317	18	to	to	PART
inlawrev-2865	317	19	identify	identify	VERB
inlawrev-2865	317	20	the	the	DET
inlawrev-2865	317	21	nature	nature	NOUN
inlawrev-2865	317	22	of	of	ADP
inlawrev-2865	317	23	the	the	DET
inlawrev-2865	317	24	conversation	conversation	NOUN
inlawrev-2865	317	25	and	and	CCONJ
inlawrev-2865	317	26	the	the	DET
inlawrev-2865	317	27	name	name	NOUN
inlawrev-2865	317	28	of	of	ADP
inlawrev-2865	317	29	the	the	DET
inlawrev-2865	317	30	employee	employee	NOUN
inlawrev-2865	317	31	.	.	PUNCT
inlawrev-2865	318	1	moreover	moreover	ADV
inlawrev-2865	318	2	,	,	PUNCT
inlawrev-2865	318	3	the	the	DET
inlawrev-2865	318	4	taxpayer	taxpayer	NOUN
inlawrev-2865	318	5	never	never	ADV
inlawrev-2865	318	6	sought	seek	VERB
inlawrev-2865	318	7	written	write	VERB
inlawrev-2865	318	8	information	information	NOUN
inlawrev-2865	318	9	on	on	ADP
inlawrev-2865	318	10	the	the	DET
inlawrev-2865	318	11	taxability	taxability	NOUN
inlawrev-2865	318	12	of	of	ADP
inlawrev-2865	318	13	its	its	PRON
inlawrev-2865	318	14	rentals	rental	NOUN
inlawrev-2865	318	15	.	.	PUNCT
inlawrev-2865	319	1	in	in	ADP
inlawrev-2865	319	2	sum	sum	NOUN
inlawrev-2865	319	3	,	,	PUNCT
inlawrev-2865	319	4	the	the	DET
inlawrev-2865	319	5	indiana	indiana	PROPN
inlawrev-2865	319	6	tax	tax	PROPN
inlawrev-2865	319	7	court	court	NOUN
inlawrev-2865	319	8	found	find	VERB
inlawrev-2865	319	9	that	that	SCONJ
inlawrev-2865	319	10	the	the	DET
inlawrev-2865	319	11	taxpayer	taxpayer	NOUN
inlawrev-2865	319	12	had	have	AUX
inlawrev-2865	319	13	not	not	PART
inlawrev-2865	319	14	met	meet	VERB
inlawrev-2865	319	15	its	its	PRON
inlawrev-2865	319	16	burden	burden	NOUN
inlawrev-2865	319	17	to	to	PART
inlawrev-2865	319	18	prove	prove	VERB
inlawrev-2865	319	19	an	an	DET
inlawrev-2865	319	20	estoppel	estoppel	NOUN
inlawrev-2865	319	21	against	against	ADP
inlawrev-2865	319	22	the	the	DET
inlawrev-2865	319	23	state	state	NOUN
inlawrev-2865	319	24	.	.	PUNCT
inlawrev-2865	320	1	^^	^^	PROPN
inlawrev-2865	321	1	52	52	NUM
inlawrev-2865	321	2	.	.	PUNCT
inlawrev-2865	322	1	bloomington	bloomington	PROPN
inlawrev-2865	322	2	country	country	PROPN
inlawrev-2865	322	3	club	club	NOUN
inlawrev-2865	322	4	,	,	PUNCT
inlawrev-2865	322	5	543	543	NUM
inlawrev-2865	322	6	n.e.2d	n.e.2d	NOUN
inlawrev-2865	322	7	at	at	ADP
inlawrev-2865	322	8	3	3	NUM
inlawrev-2865	322	9	.	.	X
inlawrev-2865	322	10	53	53	NUM
inlawrev-2865	322	11	.	.	NOUN
inlawrev-2865	322	12	533	533	NUM
inlawrev-2865	322	13	n.e.2d	n.e.2d	NOUN
inlawrev-2865	322	14	1302	1302	NUM
inlawrev-2865	322	15	(	(	PUNCT
inlawrev-2865	322	16	ind	ind	NOUN
inlawrev-2865	322	17	.	.	PUNCT
inlawrev-2865	323	1	tax	tax	PROPN
inlawrev-2865	323	2	ct	ct	PROPN
inlawrev-2865	323	3	.	.	PROPN
inlawrev-2865	323	4	1989	1989	NUM
inlawrev-2865	323	5	)	)	PUNCT
inlawrev-2865	323	6	.	.	PUNCT
inlawrev-2865	324	1	54	54	NUM
inlawrev-2865	324	2	.	.	PUNCT
inlawrev-2865	325	1	ind	ind	PROPN
inlawrev-2865	325	2	.	.	PUNCT
inlawrev-2865	326	1	code	code	PROPN
inlawrev-2865	326	2	§	§	PROPN
inlawrev-2865	326	3	6	6	NUM
inlawrev-2865	326	4	-	-	SYM
inlawrev-2865	326	5	2	2	NUM
inlawrev-2865	326	6	.	.	NOUN
inlawrev-2865	326	7	5	5	NUM
inlawrev-2865	326	8	-	-	SYM
inlawrev-2865	326	9	410(c	410(c	NOUN
inlawrev-2865	326	10	)	)	PUNCT
inlawrev-2865	326	11	(	(	PUNCT
inlawrev-2865	326	12	1988	1988	NUM
inlawrev-2865	326	13	)	)	PUNCT
inlawrev-2865	326	14	.	.	PUNCT
inlawrev-2865	327	1	55	55	NUM
inlawrev-2865	327	2	.	.	X
inlawrev-2865	327	3	533	533	NUM
inlawrev-2865	327	4	n.e.2d	n.e.2d	NOUN
inlawrev-2865	327	5	at	at	ADP
inlawrev-2865	327	6	1303	1303	NUM
inlawrev-2865	327	7	-	-	SYM
inlawrev-2865	327	8	04	04	NUM
inlawrev-2865	327	9	.	.	PUNCT
inlawrev-2865	328	1	56	56	NUM
inlawrev-2865	328	2	.	.	PUNCT
inlawrev-2865	329	1	i	i	PRON
inlawrev-2865	329	2	d.	d.	PROPN
inlawrev-2865	329	3	1990	1990	NUM
inlawrev-2865	329	4	]	]	PUNCT
inlawrev-2865	329	5	indiana	indiana	PROPN
inlawrev-2865	329	6	tax	tax	PROPN
inlawrev-2865	329	7	law	law	NOUN
inlawrev-2865	329	8	543	543	NUM
inlawrev-2865	329	9	finally	finally	ADV
inlawrev-2865	329	10	,	,	PUNCT
inlawrev-2865	329	11	after	after	ADP
inlawrev-2865	329	12	rejecting	reject	VERB
inlawrev-2865	329	13	what	what	PRON
inlawrev-2865	329	14	is	be	AUX
inlawrev-2865	329	15	usually	usually	ADV
inlawrev-2865	329	16	a	a	DET
inlawrev-2865	329	17	meritless	meritless	NOUN
inlawrev-2865	329	18	argument	argument	NOUN
inlawrev-2865	329	19	that	that	SCONJ
inlawrev-2865	329	20	the	the	DET
inlawrev-2865	329	21	department	department	NOUN
inlawrev-2865	329	22	of	of	ADP
inlawrev-2865	329	23	revenue	revenue	NOUN
inlawrev-2865	329	24	had	have	AUX
inlawrev-2865	329	25	selectively	selectively	ADV
inlawrev-2865	329	26	enforced	enforce	VERB
inlawrev-2865	329	27	the	the	DET
inlawrev-2865	329	28	tax	tax	NOUN
inlawrev-2865	329	29	laws	law	NOUN
inlawrev-2865	329	30	against	against	ADP
inlawrev-2865	329	31	the	the	DET
inlawrev-2865	329	32	taxpayer	taxpayer	NOUN
inlawrev-2865	329	33	,	,	PUNCT
inlawrev-2865	329	34	the	the	DET
inlawrev-2865	329	35	video	video	NOUN
inlawrev-2865	329	36	tape	tape	NOUN
inlawrev-2865	329	37	exchange	exchange	NOUN
inlawrev-2865	329	38	co	co	NOUN
inlawrev-2865	329	39	-	-	NOUN
inlawrev-2865	329	40	op	op	NOUN
inlawrev-2865	329	41	.	.	PUNCT
inlawrev-2865	330	1	court	court	NOUN
inlawrev-2865	330	2	ruled	rule	VERB
inlawrev-2865	330	3	that	that	SCONJ
inlawrev-2865	330	4	the	the	DET
inlawrev-2865	330	5	penalties	penalty	NOUN
inlawrev-2865	330	6	assessed	assess	VERB
inlawrev-2865	330	7	against	against	ADP
inlawrev-2865	330	8	the	the	DET
inlawrev-2865	330	9	taxpayer	taxpayer	NOUN
inlawrev-2865	330	10	should	should	AUX
inlawrev-2865	330	11	be	be	AUX
inlawrev-2865	330	12	waived	waive	VERB
inlawrev-2865	330	13	.	.	PUNCT
inlawrev-2865	331	1	the	the	DET
inlawrev-2865	331	2	penalty	penalty	NOUN
inlawrev-2865	331	3	was	be	AUX
inlawrev-2865	331	4	imposed	impose	VERB
inlawrev-2865	331	5	pursuant	pursuant	ADV
inlawrev-2865	331	6	to	to	ADP
inlawrev-2865	331	7	indiana	indiana	PROPN
inlawrev-2865	331	8	code	code	PROPN
inlawrev-2865	331	9	section	section	NOUN
inlawrev-2865	331	10	6	6	NUM
inlawrev-2865	331	11	-	-	SYM
inlawrev-2865	331	12	8.1	8.1	NUM
inlawrev-2865	331	13	-	-	PUNCT
inlawrev-2865	331	14	10	10	NUM
inlawrev-2865	331	15	-	-	PUNCT
inlawrev-2865	331	16	2(a	2(a	NUM
inlawrev-2865	331	17	)	)	PUNCT
inlawrev-2865	331	18	,	,	PUNCT
inlawrev-2865	331	19	which	which	PRON
inlawrev-2865	331	20	provides	provide	VERB
inlawrev-2865	331	21	:	:	PUNCT
inlawrev-2865	331	22	if	if	SCONJ
inlawrev-2865	331	23	a	a	DET
inlawrev-2865	331	24	person	person	NOUN
inlawrev-2865	331	25	fails	fail	VERB
inlawrev-2865	331	26	to	to	PART
inlawrev-2865	331	27	file	file	VERB
inlawrev-2865	331	28	a	a	DET
inlawrev-2865	331	29	return	return	NOUN
inlawrev-2865	331	30	for	for	ADP
inlawrev-2865	331	31	any	any	PRON
inlawrev-2865	331	32	of	of	ADP
inlawrev-2865	331	33	the	the	DET
inlawrev-2865	331	34	listed	list	VERB
inlawrev-2865	331	35	taxes	taxis	NOUN
inlawrev-2865	331	36	or	or	CCONJ
inlawrev-2865	331	37	fails	fail	VERB
inlawrev-2865	331	38	to	to	PART
inlawrev-2865	331	39	pay	pay	VERB
inlawrev-2865	331	40	the	the	DET
inlawrev-2865	331	41	full	full	ADJ
inlawrev-2865	331	42	amount	amount	NOUN
inlawrev-2865	331	43	of	of	ADP
inlawrev-2865	331	44	tax	tax	NOUN
inlawrev-2865	331	45	shown	show	VERB
inlawrev-2865	331	46	on	on	ADP
inlawrev-2865	331	47	his	his	PRON
inlawrev-2865	331	48	return	return	NOUN
inlawrev-2865	331	49	on	on	ADP
inlawrev-2865	331	50	or	or	CCONJ
inlawrev-2865	331	51	before	before	ADP
inlawrev-2865	331	52	the	the	DET
inlawrev-2865	331	53	due	due	ADJ
inlawrev-2865	331	54	date	date	NOUN
inlawrev-2865	331	55	for	for	ADP
inlawrev-2865	331	56	the	the	DET
inlawrev-2865	331	57	return	return	NOUN
inlawrev-2865	331	58	or	or	CCONJ
inlawrev-2865	331	59	payment	payment	NOUN
inlawrev-2865	331	60	,	,	PUNCT
inlawrev-2865	331	61	incurs	incur	VERB
inlawrev-2865	331	62	,	,	PUNCT
inlawrev-2865	331	63	upon	upon	SCONJ
inlawrev-2865	331	64	examination	examination	NOUN
inlawrev-2865	331	65	by	by	ADP
inlawrev-2865	331	66	the	the	DET
inlawrev-2865	331	67	department	department	NOUN
inlawrev-2865	331	68	,	,	PUNCT
inlawrev-2865	331	69	a	a	DET
inlawrev-2865	331	70	deficiency	deficiency	NOUN
inlawrev-2865	331	71	which	which	PRON
inlawrev-2865	331	72	is	be	AUX
inlawrev-2865	331	73	due	due	ADJ
inlawrev-2865	331	74	to	to	ADP
inlawrev-2865	331	75	negligence	negligence	NOUN
inlawrev-2865	331	76	,	,	PUNCT
inlawrev-2865	331	77	or	or	CCONJ
inlawrev-2865	331	78	fails	fail	VERB
inlawrev-2865	331	79	to	to	PART
inlawrev-2865	331	80	timely	timely	ADV
inlawrev-2865	331	81	remit	remit	VERB
inlawrev-2865	331	82	any	any	DET
inlawrev-2865	331	83	tax	tax	NOUN
inlawrev-2865	331	84	held	hold	VERB
inlawrev-2865	331	85	in	in	ADP
inlawrev-2865	331	86	trust	trust	NOUN
inlawrev-2865	331	87	for	for	ADP
inlawrev-2865	331	88	the	the	DET
inlawrev-2865	331	89	state	state	NOUN
inlawrev-2865	331	90	,	,	PUNCT
inlawrev-2865	331	91	the	the	DET
inlawrev-2865	331	92	person	person	NOUN
inlawrev-2865	331	93	is	be	AUX
inlawrev-2865	331	94	subject	subject	ADJ
inlawrev-2865	331	95	to	to	ADP
inlawrev-2865	331	96	a	a	DET
inlawrev-2865	331	97	penalty	penalty	NOUN
inlawrev-2865	331	98	.	.	PUNCT
inlawrev-2865	331	99	"	"	PUNCT
inlawrev-2865	332	1	however	however	ADV
inlawrev-2865	332	2	,	,	PUNCT
inlawrev-2865	332	3	subsection	subsection	NOUN
inlawrev-2865	332	4	(	(	PUNCT
inlawrev-2865	332	5	d	d	NOUN
inlawrev-2865	332	6	)	)	PUNCT
inlawrev-2865	332	7	of	of	ADP
inlawrev-2865	332	8	the	the	DET
inlawrev-2865	332	9	statute	statute	NOUN
inlawrev-2865	332	10	further	far	ADV
inlawrev-2865	332	11	provides	provide	VERB
inlawrev-2865	332	12	that	that	SCONJ
inlawrev-2865	332	13	the	the	DET
inlawrev-2865	332	14	penalty	penalty	NOUN
inlawrev-2865	332	15	should	should	AUX
inlawrev-2865	332	16	be	be	AUX
inlawrev-2865	332	17	waived	waive	VERB
inlawrev-2865	332	18	if	if	SCONJ
inlawrev-2865	332	19	the	the	DET
inlawrev-2865	332	20	taxpayer	taxpayer	NOUN
inlawrev-2865	332	21	shows	show	VERB
inlawrev-2865	332	22	that	that	SCONJ
inlawrev-2865	332	23	the	the	DET
inlawrev-2865	332	24	failure	failure	NOUN
inlawrev-2865	332	25	to	to	PART
inlawrev-2865	332	26	pay	pay	VERB
inlawrev-2865	332	27	was	be	AUX
inlawrev-2865	332	28	due	due	ADJ
inlawrev-2865	332	29	to	to	ADP
inlawrev-2865	332	30	reasonable	reasonable	ADJ
inlawrev-2865	332	31	cause	cause	NOUN
inlawrev-2865	332	32	.	.	PUNCT
inlawrev-2865	333	1	in	in	ADP
inlawrev-2865	333	2	waiving	waive	VERB
inlawrev-2865	333	3	the	the	DET
inlawrev-2865	333	4	penalty	penalty	NOUN
inlawrev-2865	333	5	,	,	PUNCT
inlawrev-2865	333	6	the	the	DET
inlawrev-2865	333	7	indiana	indiana	PROPN
inlawrev-2865	333	8	tax	tax	PROPN
inlawrev-2865	333	9	court	court	NOUN
inlawrev-2865	333	10	relied	rely	VERB
inlawrev-2865	333	11	on	on	ADP
inlawrev-2865	333	12	the	the	DET
inlawrev-2865	333	13	department	department	NOUN
inlawrev-2865	333	14	of	of	ADP
inlawrev-2865	333	15	revenue	revenue	NOUN
inlawrev-2865	333	16	's	's	PART
inlawrev-2865	333	17	regulation	regulation	NOUN
inlawrev-2865	333	18	governing	govern	VERB
inlawrev-2865	333	19	reasonable	reasonable	ADJ
inlawrev-2865	333	20	cause	cause	NOUN
inlawrev-2865	333	21	in	in	ADP
inlawrev-2865	333	22	the	the	DET
inlawrev-2865	333	23	penalty	penalty	NOUN
inlawrev-2865	333	24	context	context	NOUN
inlawrev-2865	333	25	.	.	PUNCT
inlawrev-2865	334	1	this	this	DET
inlawrev-2865	334	2	regulation	regulation	NOUN
inlawrev-2865	334	3	,	,	PUNCT
inlawrev-2865	334	4	which	which	PRON
inlawrev-2865	334	5	is	be	AUX
inlawrev-2865	334	6	found	find	VERB
inlawrev-2865	334	7	at	at	ADP
inlawrev-2865	334	8	title	title	NOUN
inlawrev-2865	334	9	45	45	NUM
inlawrev-2865	334	10	of	of	ADP
inlawrev-2865	334	11	the	the	DET
inlawrev-2865	334	12	indiana	indiana	PROPN
inlawrev-2865	334	13	administrative	administrative	PROPN
inlawrev-2865	334	14	code	code	PROPN
inlawrev-2865	334	15	,	,	PUNCT
inlawrev-2865	334	16	section	section	NOUN
inlawrev-2865	334	17	15	15	NUM
inlawrev-2865	334	18	-	-	PUNCT
inlawrev-2865	334	19	ll-2(c	ll-2(c	NOUN
inlawrev-2865	334	20	)	)	PUNCT
inlawrev-2865	334	21	,	,	PUNCT
inlawrev-2865	334	22	begins	begin	VERB
inlawrev-2865	334	23	by	by	ADP
inlawrev-2865	334	24	stating	state	VERB
inlawrev-2865	334	25	that	that	SCONJ
inlawrev-2865	334	26	the	the	DET
inlawrev-2865	334	27	taxpayer	taxpayer	NOUN
inlawrev-2865	334	28	must	must	AUX
inlawrev-2865	334	29	demonstrate	demonstrate	VERB
inlawrev-2865	334	30	"	"	PUNCT
inlawrev-2865	334	31	that	that	SCONJ
inlawrev-2865	334	32	it	it	PRON
inlawrev-2865	334	33	exercised	exercise	VERB
inlawrev-2865	334	34	ordinary	ordinary	ADJ
inlawrev-2865	334	35	business	business	NOUN
inlawrev-2865	334	36	care	care	NOUN
inlawrev-2865	334	37	and	and	CCONJ
inlawrev-2865	334	38	prudence	prudence	NOUN
inlawrev-2865	334	39	in	in	ADP
inlawrev-2865	334	40	carrying	carry	VERB
inlawrev-2865	334	41	out	out	ADP
inlawrev-2865	334	42	or	or	CCONJ
inlawrev-2865	334	43	failing	fail	VERB
inlawrev-2865	334	44	to	to	PART
inlawrev-2865	334	45	carry	carry	VERB
inlawrev-2865	334	46	out	out	ADP
inlawrev-2865	334	47	a	a	DET
inlawrev-2865	334	48	duty	duty	NOUN
inlawrev-2865	334	49	giving	giving	NOUN
inlawrev-2865	334	50	rise	rise	NOUN
inlawrev-2865	334	51	to	to	ADP
inlawrev-2865	334	52	the	the	DET
inlawrev-2865	334	53	penalty	penalty	NOUN
inlawrev-2865	334	54	imposed	impose	VERB
inlawrev-2865	334	55	.	.	PUNCT
inlawrev-2865	334	56	.	.	PUNCT
inlawrev-2865	334	57	.	.	PUNCT
inlawrev-2865	335	1	."^^	."^^	PUNCT
inlawrev-2865	336	1	the	the	DET
inlawrev-2865	336	2	regulation	regulation	NOUN
inlawrev-2865	336	3	lists	list	VERB
inlawrev-2865	336	4	a	a	DET
inlawrev-2865	336	5	number	number	NOUN
inlawrev-2865	336	6	of	of	ADP
inlawrev-2865	336	7	factors	factor	NOUN
inlawrev-2865	336	8	that	that	PRON
inlawrev-2865	336	9	may	may	AUX
inlawrev-2865	336	10	be	be	AUX
inlawrev-2865	336	11	considered	consider	VERB
inlawrev-2865	336	12	,	,	PUNCT
inlawrev-2865	336	13	and	and	CCONJ
inlawrev-2865	336	14	states	state	VERB
inlawrev-2865	336	15	that	that	SCONJ
inlawrev-2865	336	16	reasonable	reasonable	ADJ
inlawrev-2865	336	17	cause	cause	NOUN
inlawrev-2865	336	18	*	*	PUNCT
inlawrev-2865	336	19	'	'	PUNCT
inlawrev-2865	336	20	is	be	AUX
inlawrev-2865	336	21	a	a	DET
inlawrev-2865	336	22	fact	fact	NOUN
inlawrev-2865	336	23	sensitive	sensitive	ADJ
inlawrev-2865	336	24	question	question	NOUN
inlawrev-2865	336	25	and	and	CCONJ
inlawrev-2865	336	26	thus	thus	ADV
inlawrev-2865	336	27	will	will	AUX
inlawrev-2865	336	28	be	be	AUX
inlawrev-2865	336	29	dealt	deal	VERB
inlawrev-2865	336	30	with	with	ADP
inlawrev-2865	336	31	according	accord	VERB
inlawrev-2865	336	32	to	to	ADP
inlawrev-2865	336	33	the	the	DET
inlawrev-2865	336	34	particular	particular	ADJ
inlawrev-2865	336	35	facts	fact	NOUN
inlawrev-2865	336	36	and	and	CCONJ
inlawrev-2865	336	37	circumstances	circumstance	NOUN
inlawrev-2865	336	38	of	of	ADP
inlawrev-2865	336	39	each	each	DET
inlawrev-2865	336	40	case	case	NOUN
inlawrev-2865	336	41	.	.	PUNCT
inlawrev-2865	337	1	"^^	"^^	PROPN
inlawrev-2865	337	2	in	in	ADP
inlawrev-2865	337	3	video	video	NOUN
inlawrev-2865	337	4	tape	tape	NOUN
inlawrev-2865	337	5	exchange	exchange	NOUN
inlawrev-2865	337	6	co	co	NOUN
inlawrev-2865	337	7	-	-	NOUN
inlawrev-2865	337	8	op	op	NOUN
inlawrev-2865	337	9	.	.	PUNCT
inlawrev-2865	338	1	,	,	PUNCT
inlawrev-2865	338	2	the	the	DET
inlawrev-2865	338	3	indiana	indiana	PROPN
inlawrev-2865	338	4	tax	tax	PROPN
inlawrev-2865	338	5	court	court	NOUN
inlawrev-2865	338	6	found	find	VERB
inlawrev-2865	338	7	that	that	SCONJ
inlawrev-2865	338	8	while	while	SCONJ
inlawrev-2865	338	9	ignorance	ignorance	NOUN
inlawrev-2865	338	10	of	of	ADP
inlawrev-2865	338	11	the	the	DET
inlawrev-2865	338	12	tax	tax	NOUN
inlawrev-2865	338	13	laws	law	NOUN
inlawrev-2865	338	14	is	be	AUX
inlawrev-2865	338	15	normally	normally	ADV
inlawrev-2865	338	16	not	not	PART
inlawrev-2865	338	17	an	an	DET
inlawrev-2865	338	18	excuse	excuse	NOUN
inlawrev-2865	338	19	for	for	ADP
inlawrev-2865	338	20	failure	failure	NOUN
inlawrev-2865	338	21	to	to	PART
inlawrev-2865	338	22	pay	pay	VERB
inlawrev-2865	338	23	tax	tax	NOUN
inlawrev-2865	338	24	,	,	PUNCT
inlawrev-2865	338	25	in	in	ADP
inlawrev-2865	338	26	this	this	DET
inlawrev-2865	338	27	case	case	NOUN
inlawrev-2865	338	28	there	there	PRON
inlawrev-2865	338	29	was	be	VERB
inlawrev-2865	338	30	reasonable	reasonable	ADJ
inlawrev-2865	338	31	cause	cause	NOUN
inlawrev-2865	338	32	for	for	ADP
inlawrev-2865	338	33	not	not	PART
inlawrev-2865	338	34	paying	pay	VERB
inlawrev-2865	338	35	.	.	PUNCT
inlawrev-2865	339	1	factors	factor	NOUN
inlawrev-2865	339	2	the	the	DET
inlawrev-2865	339	3	court	court	NOUN
inlawrev-2865	339	4	found	find	VERB
inlawrev-2865	339	5	persuasive	persuasive	PROPN
inlawrev-2865	339	6	included	include	VERB
inlawrev-2865	339	7	that	that	SCONJ
inlawrev-2865	339	8	the	the	DET
inlawrev-2865	339	9	video	video	NOUN
inlawrev-2865	339	10	industry	industry	NOUN
inlawrev-2865	339	11	was	be	AUX
inlawrev-2865	339	12	in	in	ADP
inlawrev-2865	339	13	its	its	PRON
inlawrev-2865	339	14	early	early	ADJ
inlawrev-2865	339	15	stages	stage	NOUN
inlawrev-2865	339	16	,	,	PUNCT
inlawrev-2865	339	17	the	the	DET
inlawrev-2865	339	18	statute	statute	NOUN
inlawrev-2865	339	19	was	be	AUX
inlawrev-2865	339	20	not	not	PART
inlawrev-2865	339	21	as	as	ADV
inlawrev-2865	339	22	clear	clear	ADJ
inlawrev-2865	339	23	as	as	SCONJ
inlawrev-2865	339	24	it	it	PRON
inlawrev-2865	339	25	might	might	AUX
inlawrev-2865	339	26	be	be	AUX
inlawrev-2865	339	27	,	,	PUNCT
inlawrev-2865	339	28	no	no	DET
inlawrev-2865	339	29	new	new	ADJ
inlawrev-2865	339	30	regulation	regulation	NOUN
inlawrev-2865	339	31	covered	cover	VERB
inlawrev-2865	339	32	the	the	DET
inlawrev-2865	339	33	industry	industry	NOUN
inlawrev-2865	339	34	,	,	PUNCT
inlawrev-2865	339	35	and	and	CCONJ
inlawrev-2865	339	36	the	the	DET
inlawrev-2865	339	37	taxpayer	taxpayer	NOUN
inlawrev-2865	339	38	had	have	AUX
inlawrev-2865	339	39	partially	partially	ADV
inlawrev-2865	339	40	relied	rely	VERB
inlawrev-2865	339	41	on	on	ADP
inlawrev-2865	339	42	a	a	DET
inlawrev-2865	339	43	tax	tax	NOUN
inlawrev-2865	339	44	service	service	NOUN
inlawrev-2865	339	45	report	report	NOUN
inlawrev-2865	339	46	what	what	PRON
inlawrev-2865	339	47	indicated	indicate	VERB
inlawrev-2865	339	48	that	that	SCONJ
inlawrev-2865	339	49	rentals	rental	NOUN
inlawrev-2865	339	50	of	of	ADP
inlawrev-2865	339	51	video	video	NOUN
inlawrev-2865	339	52	tapes	tape	NOUN
inlawrev-2865	339	53	were	be	AUX
inlawrev-2865	339	54	excluded	exclude	VERB
inlawrev-2865	339	55	from	from	ADP
inlawrev-2865	339	56	the	the	DET
inlawrev-2865	339	57	sales	sale	NOUN
inlawrev-2865	339	58	tax	tax	NOUN
inlawrev-2865	339	59	.	.	PUNCT
inlawrev-2865	340	1	the	the	DET
inlawrev-2865	340	2	court	court	NOUN
inlawrev-2865	340	3	thus	thus	ADV
inlawrev-2865	340	4	waived	waive	VERB
inlawrev-2865	340	5	the	the	DET
inlawrev-2865	340	6	penalty	penalty	NOUN
inlawrev-2865	340	7	,	,	PUNCT
inlawrev-2865	340	8	but	but	CCONJ
inlawrev-2865	340	9	at	at	ADP
inlawrev-2865	340	10	the	the	DET
inlawrev-2865	340	11	same	same	ADJ
inlawrev-2865	340	12	time	time	NOUN
inlawrev-2865	340	13	held	hold	VERB
inlawrev-2865	340	14	that	that	SCONJ
inlawrev-2865	340	15	the	the	DET
inlawrev-2865	340	16	interest	interest	NOUN
inlawrev-2865	340	17	on	on	ADP
inlawrev-2865	340	18	the	the	DET
inlawrev-2865	340	19	deficiency	deficiency	NOUN
inlawrev-2865	340	20	could	could	AUX
inlawrev-2865	340	21	not	not	PART
inlawrev-2865	340	22	be	be	AUX
inlawrev-2865	340	23	waived	waive	VERB
inlawrev-2865	340	24	.	.	PUNCT
inlawrev-2865	341	1	^	^	NOUN
inlawrev-2865	341	2	°	°	PROPN
inlawrev-2865	341	3	in	in	ADP
inlawrev-2865	341	4	the	the	DET
inlawrev-2865	341	5	use	use	NOUN
inlawrev-2865	341	6	tax	tax	NOUN
inlawrev-2865	341	7	area	area	NOUN
inlawrev-2865	341	8	,	,	PUNCT
inlawrev-2865	341	9	the	the	DET
inlawrev-2865	341	10	indiana	indiana	PROPN
inlawrev-2865	341	11	tax	tax	PROPN
inlawrev-2865	341	12	court	court	NOUN
inlawrev-2865	341	13	ruled	rule	VERB
inlawrev-2865	341	14	that	that	SCONJ
inlawrev-2865	341	15	the	the	DET
inlawrev-2865	341	16	use	use	NOUN
inlawrev-2865	341	17	tax	tax	NOUN
inlawrev-2865	341	18	was	be	AUX
inlawrev-2865	341	19	properly	properly	ADV
inlawrev-2865	341	20	assessed	assess	VERB
inlawrev-2865	341	21	on	on	ADP
inlawrev-2865	341	22	an	an	DET
inlawrev-2865	341	23	airline	airline	NOUN
inlawrev-2865	341	24	's	's	PART
inlawrev-2865	341	25	food	food	NOUN
inlawrev-2865	341	26	purchased	purchase	VERB
inlawrev-2865	341	27	within	within	ADP
inlawrev-2865	341	28	indiana	indiana	PROPN
inlawrev-2865	341	29	and	and	CCONJ
inlawrev-2865	341	30	furnished	furnish	VERB
inlawrev-2865	341	31	to	to	ADP
inlawrev-2865	341	32	passengers	passenger	NOUN
inlawrev-2865	341	33	and	and	CCONJ
inlawrev-2865	341	34	crew	crew	NOUN
inlawrev-2865	341	35	outside	outside	ADP
inlawrev-2865	341	36	of	of	ADP
inlawrev-2865	341	37	indiana	indiana	PROPN
inlawrev-2865	341	38	during	during	ADP
inlawrev-2865	341	39	the	the	DET
inlawrev-2865	341	40	course	course	NOUN
inlawrev-2865	341	41	57	57	NUM
inlawrev-2865	341	42	.	.	PUNCT
inlawrev-2865	342	1	ind	ind	PROPN
inlawrev-2865	342	2	.	.	PUNCT
inlawrev-2865	343	1	code	code	PROPN
inlawrev-2865	343	2	§	§	PROPN
inlawrev-2865	343	3	6	6	NUM
inlawrev-2865	343	4	-	-	SYM
inlawrev-2865	343	5	8.1	8.1	NUM
inlawrev-2865	343	6	-	-	PUNCT
inlawrev-2865	343	7	10	10	NUM
inlawrev-2865	343	8	-	-	PUNCT
inlawrev-2865	343	9	2(a	2(a	NUM
inlawrev-2865	343	10	)	)	PUNCT
inlawrev-2865	343	11	(	(	PUNCT
inlawrev-2865	343	12	1988	1988	NUM
inlawrev-2865	343	13	)	)	PUNCT
inlawrev-2865	343	14	.	.	PUNCT
inlawrev-2865	344	1	58	58	NUM
inlawrev-2865	344	2	.	.	PUNCT
inlawrev-2865	345	1	ind	ind	NOUN
inlawrev-2865	345	2	.	.	PUNCT
inlawrev-2865	346	1	admin	admin	PROPN
inlawrev-2865	346	2	.	.	PUNCT
inlawrev-2865	347	1	code	code	PROPN
inlawrev-2865	347	2	tit	tit	PROPN
inlawrev-2865	347	3	.	.	PUNCT
inlawrev-2865	348	1	45	45	NUM
inlawrev-2865	348	2	,	,	PUNCT
inlawrev-2865	348	3	r.	r.	NOUN
inlawrev-2865	348	4	15	15	NUM
inlawrev-2865	348	5	-	-	PUNCT
inlawrev-2865	348	6	ll-2(c	ll-2(c	NOUN
inlawrev-2865	348	7	)	)	PUNCT
inlawrev-2865	348	8	(	(	PUNCT
inlawrev-2865	348	9	supp	supp	NOUN
inlawrev-2865	348	10	.	.	PUNCT
inlawrev-2865	349	1	1	1	NUM
inlawrev-2865	349	2	1989	1989	NUM
inlawrev-2865	349	3	)	)	PUNCT
inlawrev-2865	349	4	.	.	PUNCT
inlawrev-2865	350	1	59	59	NUM
inlawrev-2865	350	2	.	.	PUNCT
inlawrev-2865	350	3	video	video	NOUN
inlawrev-2865	350	4	tape	tape	NOUN
inlawrev-2865	350	5	exch	exch	PROPN
inlawrev-2865	350	6	.	.	PUNCT
inlawrev-2865	351	1	co	co	NOUN
inlawrev-2865	351	2	-	-	NOUN
inlawrev-2865	351	3	op	op	NOUN
inlawrev-2865	351	4	.	.	PUNCT
inlawrev-2865	351	5	,	,	PUNCT
inlawrev-2865	351	6	533	533	NUM
inlawrev-2865	351	7	n.e.2d	n.e.2d	NOUN
inlawrev-2865	351	8	at	at	ADP
inlawrev-2865	351	9	1036	1036	NUM
inlawrev-2865	351	10	.	.	PUNCT
inlawrev-2865	352	1	60	60	NUM
inlawrev-2865	352	2	.	.	PUNCT
inlawrev-2865	353	1	i	i	PRON
inlawrev-2865	353	2	d.	d.	PROPN
inlawrev-2865	353	3	544	544	NUM
inlawrev-2865	353	4	indiana	indiana	PROPN
inlawrev-2865	353	5	law	law	PROPN
inlawrev-2865	353	6	review	review	NOUN
inlawrev-2865	354	1	[	[	X
inlawrev-2865	354	2	vol	vol	NOUN
inlawrev-2865	354	3	.	.	PUNCT
inlawrev-2865	354	4	23:531	23:531	NUM
inlawrev-2865	354	5	of	of	ADP
inlawrev-2865	354	6	interstate	interstate	ADJ
inlawrev-2865	354	7	flights	flight	NOUN
inlawrev-2865	354	8	.	.	PUNCT
inlawrev-2865	355	1	in	in	ADP
inlawrev-2865	355	2	usair	usair	PROPN
inlawrev-2865	355	3	,	,	PUNCT
inlawrev-2865	355	4	inc	inc	PROPN
inlawrev-2865	355	5	.	.	PROPN
inlawrev-2865	356	1	v.	v.	PROPN
inlawrev-2865	356	2	indiana	indiana	PROPN
inlawrev-2865	356	3	department	department	PROPN
inlawrev-2865	356	4	of	of	ADP
inlawrev-2865	356	5	revenuey^^	revenuey^^	PROPN
inlawrev-2865	356	6	the	the	DET
inlawrev-2865	356	7	court	court	NOUN
inlawrev-2865	356	8	rejected	reject	VERB
inlawrev-2865	356	9	the	the	DET
inlawrev-2865	356	10	airline	airline	NOUN
inlawrev-2865	356	11	's	's	PART
inlawrev-2865	356	12	argument	argument	NOUN
inlawrev-2865	356	13	that	that	SCONJ
inlawrev-2865	356	14	the	the	DET
inlawrev-2865	356	15	food	food	NOUN
inlawrev-2865	356	16	was	be	AUX
inlawrev-2865	356	17	exempt	exempt	ADJ
inlawrev-2865	356	18	as	as	ADP
inlawrev-2865	356	19	property	property	NOUN
inlawrev-2865	356	20	purchased	purchase	VERB
inlawrev-2865	356	21	for	for	ADP
inlawrev-2865	356	22	resale	resale	NOUN
inlawrev-2865	356	23	.	.	PUNCT
inlawrev-2865	357	1	the	the	DET
inlawrev-2865	357	2	court	court	NOUN
inlawrev-2865	357	3	reasoned	reason	VERB
inlawrev-2865	357	4	that	that	SCONJ
inlawrev-2865	357	5	it	it	PRON
inlawrev-2865	357	6	would	would	AUX
inlawrev-2865	357	7	strain	strain	VERB
inlawrev-2865	357	8	the	the	DET
inlawrev-2865	357	9	definition	definition	NOUN
inlawrev-2865	357	10	of	of	ADP
inlawrev-2865	357	11	'	'	PUNCT
inlawrev-2865	357	12	*	*	PUNCT
inlawrev-2865	357	13	resale	resale	NOUN
inlawrev-2865	357	14	'	'	NOUN
inlawrev-2865	357	15	*	*	PUNCT
inlawrev-2865	357	16	to	to	PART
inlawrev-2865	357	17	conclude	conclude	VERB
inlawrev-2865	357	18	that	that	DET
inlawrev-2865	357	19	usair	usair	NOUN
inlawrev-2865	357	20	was	be	AUX
inlawrev-2865	357	21	reselung	reselung	VERB
inlawrev-2865	357	22	the	the	DET
inlawrev-2865	357	23	food	food	NOUN
inlawrev-2865	357	24	to	to	ADP
inlawrev-2865	357	25	its	its	PRON
inlawrev-2865	357	26	crew	crew	NOUN
inlawrev-2865	357	27	and	and	CCONJ
inlawrev-2865	357	28	passengers	passenger	NOUN
inlawrev-2865	357	29	when	when	SCONJ
inlawrev-2865	357	30	there	there	PRON
inlawrev-2865	357	31	was	be	VERB
inlawrev-2865	357	32	nothing	nothing	PRON
inlawrev-2865	357	33	in	in	ADP
inlawrev-2865	357	34	the	the	DET
inlawrev-2865	357	35	price	price	NOUN
inlawrev-2865	357	36	of	of	ADP
inlawrev-2865	357	37	the	the	DET
inlawrev-2865	357	38	ticket	ticket	NOUN
inlawrev-2865	357	39	to	to	PART
inlawrev-2865	357	40	reflect	reflect	VERB
inlawrev-2865	357	41	the	the	DET
inlawrev-2865	357	42	price	price	NOUN
inlawrev-2865	357	43	of	of	ADP
inlawrev-2865	357	44	the	the	DET
inlawrev-2865	357	45	meals	meal	NOUN
inlawrev-2865	357	46	.	.	PUNCT
inlawrev-2865	358	1	moreover	moreover	ADV
inlawrev-2865	358	2	,	,	PUNCT
inlawrev-2865	358	3	the	the	DET
inlawrev-2865	358	4	court	court	NOUN
inlawrev-2865	358	5	ruled	rule	VERB
inlawrev-2865	358	6	,	,	PUNCT
inlawrev-2865	358	7	the	the	DET
inlawrev-2865	358	8	exemption	exemption	NOUN
inlawrev-2865	358	9	from	from	ADP
inlawrev-2865	358	10	use	use	NOUN
inlawrev-2865	358	11	tax	tax	NOUN
inlawrev-2865	358	12	for	for	ADP
inlawrev-2865	358	13	property	property	NOUN
inlawrev-2865	358	14	used	use	VERB
inlawrev-2865	358	15	or	or	CCONJ
inlawrev-2865	358	16	consumed	consume	VERB
inlawrev-2865	358	17	in	in	ADP
inlawrev-2865	358	18	providing	provide	VERB
inlawrev-2865	358	19	public	public	ADJ
inlawrev-2865	358	20	transportation	transportation	NOUN
inlawrev-2865	358	21	did	do	AUX
inlawrev-2865	358	22	not	not	PART
inlawrev-2865	358	23	apply	apply	VERB
inlawrev-2865	358	24	because	because	SCONJ
inlawrev-2865	358	25	the	the	DET
inlawrev-2865	358	26	service	service	NOUN
inlawrev-2865	358	27	of	of	ADP
inlawrev-2865	358	28	food	food	NOUN
inlawrev-2865	358	29	was	be	AUX
inlawrev-2865	358	30	not	not	PART
inlawrev-2865	358	31	necessary	necessary	ADJ
inlawrev-2865	358	32	and	and	CCONJ
inlawrev-2865	358	33	integral	integral	ADJ
inlawrev-2865	358	34	to	to	ADP
inlawrev-2865	358	35	the	the	DET
inlawrev-2865	358	36	provision	provision	NOUN
inlawrev-2865	358	37	of	of	ADP
inlawrev-2865	358	38	transportation	transportation	NOUN
inlawrev-2865	358	39	.	.	PUNCT
inlawrev-2865	359	1	rather	rather	ADV
inlawrev-2865	359	2	,	,	PUNCT
inlawrev-2865	359	3	the	the	DET
inlawrev-2865	359	4	court	court	NOUN
inlawrev-2865	359	5	found	find	VERB
inlawrev-2865	359	6	that	that	SCONJ
inlawrev-2865	359	7	such	such	ADJ
inlawrev-2865	359	8	service	service	NOUN
inlawrev-2865	359	9	was	be	AUX
inlawrev-2865	359	10	only	only	ADV
inlawrev-2865	359	11	incidental	incidental	ADJ
inlawrev-2865	359	12	to	to	ADP
inlawrev-2865	359	13	the	the	DET
inlawrev-2865	359	14	airhne	airhne	NOUN
inlawrev-2865	359	15	's	's	PART
inlawrev-2865	359	16	transportation	transportation	NOUN
inlawrev-2865	359	17	service	service	NOUN
inlawrev-2865	359	18	.	.	PUNCT
inlawrev-2865	360	1	finally	finally	ADV
inlawrev-2865	360	2	,	,	PUNCT
inlawrev-2865	360	3	the	the	DET
inlawrev-2865	360	4	usair	usair	PROPN
inlawrev-2865	360	5	court	court	NOUN
inlawrev-2865	360	6	ruled	rule	VERB
inlawrev-2865	360	7	that	that	SCONJ
inlawrev-2865	360	8	the	the	DET
inlawrev-2865	360	9	exemption	exemption	NOUN
inlawrev-2865	360	10	from	from	ADP
inlawrev-2865	360	11	the	the	DET
inlawrev-2865	360	12	use	use	NOUN
inlawrev-2865	360	13	tax	tax	NOUN
inlawrev-2865	360	14	for	for	ADP
inlawrev-2865	360	15	food	food	NOUN
inlawrev-2865	360	16	sold	sell	VERB
inlawrev-2865	360	17	for	for	ADP
inlawrev-2865	360	18	human	human	ADJ
inlawrev-2865	360	19	consumption	consumption	NOUN
inlawrev-2865	360	20	did	do	AUX
inlawrev-2865	360	21	not	not	PART
inlawrev-2865	360	22	apply	apply	VERB
inlawrev-2865	360	23	because	because	SCONJ
inlawrev-2865	360	24	of	of	ADP
inlawrev-2865	360	25	the	the	DET
inlawrev-2865	360	26	statutory	statutory	ADJ
inlawrev-2865	360	27	exception	exception	NOUN
inlawrev-2865	360	28	to	to	ADP
inlawrev-2865	360	29	that	that	DET
inlawrev-2865	360	30	exemption	exemption	NOUN
inlawrev-2865	360	31	whereby	whereby	ADV
inlawrev-2865	360	32	*	*	PUNCT
inlawrev-2865	360	33	*	*	PUNCT
inlawrev-2865	360	34	take	take	VERB
inlawrev-2865	360	35	-	-	PUNCT
inlawrev-2865	360	36	out	out	NOUN
inlawrev-2865	360	37	"	"	PUNCT
inlawrev-2865	360	38	or	or	CCONJ
inlawrev-2865	360	39	*	*	NOUN
inlawrev-2865	360	40	*	*	ADJ
inlawrev-2865	360	41	to	to	PART
inlawrev-2865	360	42	-	-	PUNCT
inlawrev-2865	360	43	go	go	VERB
inlawrev-2865	360	44	"	"	PUNCT
inlawrev-2865	360	45	food	food	NOUN
inlawrev-2865	360	46	is	be	AUX
inlawrev-2865	360	47	taxed	tax	VERB
inlawrev-2865	360	48	.	.	PUNCT
inlawrev-2865	361	1	in	in	ADP
inlawrev-2865	361	2	this	this	DET
inlawrev-2865	361	3	case	case	NOUN
inlawrev-2865	361	4	the	the	DET
inlawrev-2865	361	5	court	court	NOUN
inlawrev-2865	361	6	found	find	VERB
inlawrev-2865	361	7	that	that	SCONJ
inlawrev-2865	361	8	the	the	DET
inlawrev-2865	361	9	food	food	NOUN
inlawrev-2865	361	10	was	be	AUX
inlawrev-2865	361	11	packaged	package	VERB
inlawrev-2865	361	12	for	for	ADP
inlawrev-2865	361	13	immediate	immediate	ADJ
inlawrev-2865	361	14	consumption	consumption	NOUN
inlawrev-2865	361	15	and	and	CCONJ
inlawrev-2865	361	16	was	be	AUX
inlawrev-2865	361	17	thus	thus	ADV
inlawrev-2865	361	18	not	not	PART
inlawrev-2865	361	19	exempted	exempt	VERB
inlawrev-2865	361	20	from	from	ADP
inlawrev-2865	361	21	taxation.^^	taxation.^^	NUM
inlawrev-2865	361	22	b.	b.	NOUN
inlawrev-2865	361	23	income	income	NOUN
inlawrev-2865	361	24	taxes	taxis	NOUN
inlawrev-2865	361	25	in	in	ADP
inlawrev-2865	361	26	affirming	affirm	VERB
inlawrev-2865	361	27	an	an	DET
inlawrev-2865	361	28	earlier	early	ADJ
inlawrev-2865	361	29	decision	decision	NOUN
inlawrev-2865	361	30	of	of	ADP
inlawrev-2865	361	31	the	the	DET
inlawrev-2865	361	32	indiana	indiana	PROPN
inlawrev-2865	361	33	tax	tax	PROPN
inlawrev-2865	361	34	court	court	NOUN
inlawrev-2865	361	35	,	,	PUNCT
inlawrev-2865	361	36	the	the	DET
inlawrev-2865	361	37	indiana	indiana	PROPN
inlawrev-2865	361	38	supreme	supreme	PROPN
inlawrev-2865	361	39	court	court	PROPN
inlawrev-2865	361	40	held	hold	VERB
inlawrev-2865	361	41	that	that	SCONJ
inlawrev-2865	361	42	the	the	DET
inlawrev-2865	361	43	gross	gross	ADJ
inlawrev-2865	361	44	income	income	NOUN
inlawrev-2865	361	45	tax	tax	NOUN
inlawrev-2865	361	46	applied	apply	VERB
inlawrev-2865	361	47	to	to	ADP
inlawrev-2865	361	48	the	the	DET
inlawrev-2865	361	49	sale	sale	NOUN
inlawrev-2865	361	50	of	of	ADP
inlawrev-2865	361	51	cheese	cheese	NOUN
inlawrev-2865	361	52	where	where	SCONJ
inlawrev-2865	361	53	the	the	DET
inlawrev-2865	361	54	buyer	buyer	NOUN
inlawrev-2865	361	55	took	take	VERB
inlawrev-2865	361	56	delivery	delivery	NOUN
inlawrev-2865	361	57	in	in	ADP
inlawrev-2865	361	58	state	state	NOUN
inlawrev-2865	361	59	and	and	CCONJ
inlawrev-2865	361	60	transported	transport	VERB
inlawrev-2865	361	61	the	the	DET
inlawrev-2865	361	62	cheese	cheese	NOUN
inlawrev-2865	361	63	in	in	ADP
inlawrev-2865	361	64	its	its	PRON
inlawrev-2865	361	65	own	own	ADJ
inlawrev-2865	361	66	trucks	truck	NOUN
inlawrev-2865	361	67	outside	outside	ADP
inlawrev-2865	361	68	the	the	DET
inlawrev-2865	361	69	state	state	NOUN
inlawrev-2865	361	70	subject	subject	NOUN
inlawrev-2865	361	71	to	to	ADP
inlawrev-2865	361	72	return	return	VERB
inlawrev-2865	361	73	upon	upon	SCONJ
inlawrev-2865	361	74	out	out	ADV
inlawrev-2865	361	75	-	-	PUNCT
inlawrev-2865	361	76	of	of	ADP
inlawrev-2865	361	77	-	-	PUNCT
inlawrev-2865	361	78	state	state	NOUN
inlawrev-2865	361	79	inspection	inspection	NOUN
inlawrev-2865	361	80	.	.	PUNCT
inlawrev-2865	362	1	in	in	ADP
inlawrev-2865	362	2	associated	associated	ADJ
inlawrev-2865	362	3	milk	milk	NOUN
inlawrev-2865	362	4	producers	producer	NOUN
inlawrev-2865	362	5	v.	v.	PROPN
inlawrev-2865	362	6	indiana	indiana	PROPN
inlawrev-2865	362	7	department	department	PROPN
inlawrev-2865	362	8	of	of	ADP
inlawrev-2865	362	9	revenue,^^	revenue,^^	PROPN
inlawrev-2865	362	10	the	the	DET
inlawrev-2865	362	11	taxpayer	taxpayer	NOUN
inlawrev-2865	362	12	had	have	VERB
inlawrev-2865	362	13	a	a	DET
inlawrev-2865	362	14	facility	facility	NOUN
inlawrev-2865	362	15	in	in	ADP
inlawrev-2865	362	16	warsaw	warsaw	PROPN
inlawrev-2865	362	17	,	,	PUNCT
inlawrev-2865	362	18	indiana	indiana	PROPN
inlawrev-2865	362	19	,	,	PUNCT
inlawrev-2865	362	20	where	where	SCONJ
inlawrev-2865	362	21	it	it	PRON
inlawrev-2865	362	22	produced	produce	VERB
inlawrev-2865	362	23	cheese	cheese	NOUN
inlawrev-2865	362	24	that	that	PRON
inlawrev-2865	362	25	it	it	PRON
inlawrev-2865	362	26	sold	sell	VERB
inlawrev-2865	362	27	to	to	ADP
inlawrev-2865	362	28	borden	borden	PROPN
inlawrev-2865	362	29	,	,	PUNCT
inlawrev-2865	362	30	inc	inc	PROPN
inlawrev-2865	362	31	.	.	PROPN
inlawrev-2865	362	32	,	,	PUNCT
inlawrev-2865	362	33	in	in	ADP
inlawrev-2865	362	34	ohio	ohio	PROPN
inlawrev-2865	362	35	and	and	CCONJ
inlawrev-2865	362	36	wisconsin	wisconsin	PROPN
inlawrev-2865	362	37	.	.	PUNCT
inlawrev-2865	363	1	the	the	DET
inlawrev-2865	363	2	cheese	cheese	NOUN
inlawrev-2865	363	3	was	be	AUX
inlawrev-2865	363	4	loaded	load	VERB
inlawrev-2865	363	5	onto	onto	ADP
inlawrev-2865	363	6	borden	borden	NOUN
inlawrev-2865	363	7	trucks	truck	NOUN
inlawrev-2865	363	8	at	at	ADP
inlawrev-2865	363	9	warsaw	warsaw	PROPN
inlawrev-2865	363	10	and	and	CCONJ
inlawrev-2865	363	11	driven	drive	VERB
inlawrev-2865	363	12	to	to	ADP
inlawrev-2865	363	13	the	the	DET
inlawrev-2865	363	14	out	out	ADJ
inlawrev-2865	363	15	-	-	PUNCT
inlawrev-2865	363	16	of	of	ADP
inlawrev-2865	363	17	-	-	PUNCT
inlawrev-2865	363	18	state	state	NOUN
inlawrev-2865	363	19	borden	borden	NOUN
inlawrev-2865	363	20	facilities	facility	NOUN
inlawrev-2865	363	21	,	,	PUNCT
inlawrev-2865	363	22	where	where	SCONJ
inlawrev-2865	363	23	the	the	DET
inlawrev-2865	363	24	cheese	cheese	NOUN
inlawrev-2865	363	25	was	be	AUX
inlawrev-2865	363	26	inspected	inspect	VERB
inlawrev-2865	363	27	and	and	CCONJ
inlawrev-2865	363	28	tested	test	VERB
inlawrev-2865	363	29	.	.	PUNCT
inlawrev-2865	364	1	the	the	DET
inlawrev-2865	364	2	taxpayer	taxpayer	NOUN
inlawrev-2865	364	3	was	be	AUX
inlawrev-2865	364	4	assessed	assess	VERB
inlawrev-2865	364	5	gross	gross	ADJ
inlawrev-2865	364	6	income	income	NOUN
inlawrev-2865	364	7	tax	tax	NOUN
inlawrev-2865	364	8	of	of	ADP
inlawrev-2865	364	9	some	some	DET
inlawrev-2865	364	10	$	$	SYM
inlawrev-2865	364	11	99,000	99,000	NUM
inlawrev-2865	364	12	in	in	ADP
inlawrev-2865	364	13	relation	relation	NOUN
inlawrev-2865	364	14	to	to	ADP
inlawrev-2865	364	15	these	these	DET
inlawrev-2865	364	16	sales	sale	NOUN
inlawrev-2865	364	17	.	.	PUNCT
inlawrev-2865	365	1	after	after	ADP
inlawrev-2865	365	2	paying	pay	VERB
inlawrev-2865	365	3	the	the	DET
inlawrev-2865	365	4	tax	tax	NOUN
inlawrev-2865	365	5	,	,	PUNCT
inlawrev-2865	365	6	the	the	DET
inlawrev-2865	365	7	producer	producer	NOUN
inlawrev-2865	365	8	filed	file	VERB
inlawrev-2865	365	9	a	a	DET
inlawrev-2865	365	10	claim	claim	NOUN
inlawrev-2865	365	11	for	for	ADP
inlawrev-2865	365	12	refund	refund	NOUN
inlawrev-2865	365	13	with	with	ADP
inlawrev-2865	365	14	the	the	DET
inlawrev-2865	365	15	department	department	NOUN
inlawrev-2865	365	16	of	of	ADP
inlawrev-2865	365	17	revenue	revenue	NOUN
inlawrev-2865	365	18	,	,	PUNCT
inlawrev-2865	365	19	which	which	PRON
inlawrev-2865	365	20	was	be	AUX
inlawrev-2865	365	21	denied	deny	VERB
inlawrev-2865	365	22	.	.	PUNCT
inlawrev-2865	366	1	the	the	DET
inlawrev-2865	366	2	taxpayer	taxpayer	NOUN
inlawrev-2865	366	3	unsuccessfully	unsuccessfully	ADV
inlawrev-2865	366	4	appealed	appeal	VERB
inlawrev-2865	366	5	to	to	ADP
inlawrev-2865	366	6	the	the	DET
inlawrev-2865	366	7	indiana	indiana	PROPN
inlawrev-2865	366	8	tax	tax	PROPN
inlawrev-2865	366	9	court,^	court,^	PROPN
inlawrev-2865	366	10	and	and	CCONJ
inlawrev-2865	366	11	then	then	ADV
inlawrev-2865	366	12	brought	bring	VERB
inlawrev-2865	366	13	a	a	DET
inlawrev-2865	366	14	direct	direct	ADJ
inlawrev-2865	366	15	appeal	appeal	NOUN
inlawrev-2865	366	16	to	to	ADP
inlawrev-2865	366	17	the	the	DET
inlawrev-2865	366	18	indiana	indiana	PROPN
inlawrev-2865	366	19	supreme	supreme	PROPN
inlawrev-2865	366	20	court	court	PROPN
inlawrev-2865	366	21	.	.	PUNCT
inlawrev-2865	367	1	in	in	ADP
inlawrev-2865	367	2	affirming	affirm	VERB
inlawrev-2865	367	3	the	the	DET
inlawrev-2865	367	4	indiana	indiana	PROPN
inlawrev-2865	367	5	tax	tax	PROPN
inlawrev-2865	367	6	court	court	NOUN
inlawrev-2865	367	7	,	,	PUNCT
inlawrev-2865	367	8	a	a	DET
inlawrev-2865	367	9	unanimous	unanimous	ADJ
inlawrev-2865	367	10	indiana	indiana	PROPN
inlawrev-2865	367	11	supreme	supreme	PROPN
inlawrev-2865	367	12	court	court	PROPN
inlawrev-2865	367	13	first	first	ADV
inlawrev-2865	367	14	began	begin	VERB
inlawrev-2865	367	15	by	by	ADP
inlawrev-2865	367	16	noting	note	VERB
inlawrev-2865	367	17	the	the	DET
inlawrev-2865	367	18	"	"	PUNCT
inlawrev-2865	367	19	onerous	onerous	ADJ
inlawrev-2865	367	20	burden	burden	NOUN
inlawrev-2865	367	21	"	"	PUNCT
inlawrev-2865	367	22	that	that	SCONJ
inlawrev-2865	367	23	the	the	DET
inlawrev-2865	367	24	taxpayer	taxpayer	NOUN
inlawrev-2865	367	25	had	have	VERB
inlawrev-2865	367	26	on	on	ADP
inlawrev-2865	367	27	appeal	appeal	NOUN
inlawrev-2865	367	28	from	from	ADP
inlawrev-2865	367	29	the	the	DET
inlawrev-2865	367	30	indiana	indiana	PROPN
inlawrev-2865	367	31	tax	tax	NOUN
inlawrev-2865	367	32	court	court	NOUN
inlawrev-2865	367	33	.	.	PUNCT
inlawrev-2865	368	1	the	the	DET
inlawrev-2865	368	2	court	court	NOUN
inlawrev-2865	368	3	wrote	write	VERB
inlawrev-2865	368	4	that	that	SCONJ
inlawrev-2865	368	5	it	it	PRON
inlawrev-2865	368	6	*	*	PUNCT
inlawrev-2865	368	7	*	*	PUNCT
inlawrev-2865	368	8	will	will	AUX
inlawrev-2865	368	9	overturn	overturn	VERB
inlawrev-2865	368	10	the	the	DET
inlawrev-2865	368	11	decision	decision	NOUN
inlawrev-2865	368	12	of	of	ADP
inlawrev-2865	368	13	the	the	DET
inlawrev-2865	368	14	court	court	NOUN
inlawrev-2865	368	15	below	below	ADV
inlawrev-2865	368	16	only	only	ADV
inlawrev-2865	368	17	if	if	SCONJ
inlawrev-2865	368	18	it	it	PRON
inlawrev-2865	368	19	was	be	AUX
inlawrev-2865	368	20	clearly	clearly	ADV
inlawrev-2865	368	21	erroneous	erroneous	ADJ
inlawrev-2865	368	22	,	,	PUNCT
inlawrev-2865	368	23	"	"	PUNCT
inlawrev-2865	368	24	and	and	CCONJ
inlawrev-2865	368	25	noted	note	VERB
inlawrev-2865	368	26	that	that	SCONJ
inlawrev-2865	368	27	due	due	ADJ
inlawrev-2865	368	28	regard	regard	NOUN
inlawrev-2865	368	29	shall	shall	AUX
inlawrev-2865	368	30	be	be	AUX
inlawrev-2865	368	31	given	give	VERB
inlawrev-2865	368	32	to	to	ADP
inlawrev-2865	368	33	the	the	DET
inlawrev-2865	368	34	opportunity	opportunity	NOUN
inlawrev-2865	368	35	61	61	NUM
inlawrev-2865	368	36	.	.	PUNCT
inlawrev-2865	368	37	542	542	NUM
inlawrev-2865	368	38	n.e.2d	n.e.2d	NOUN
inlawrev-2865	368	39	1033	1033	NUM
inlawrev-2865	368	40	(	(	PUNCT
inlawrev-2865	368	41	ind	ind	NOUN
inlawrev-2865	368	42	.	.	PUNCT
inlawrev-2865	369	1	tax	tax	PROPN
inlawrev-2865	369	2	ct	ct	PROPN
inlawrev-2865	369	3	.	.	PROPN
inlawrev-2865	369	4	1989	1989	NUM
inlawrev-2865	369	5	)	)	PUNCT
inlawrev-2865	369	6	,	,	PUNCT
inlawrev-2865	369	7	62	62	NUM
inlawrev-2865	369	8	.	.	PUNCT
inlawrev-2865	370	1	i	i	PRON
inlawrev-2865	370	2	d.	d.	PROPN
inlawrev-2865	370	3	at	at	ADP
inlawrev-2865	370	4	1037	1037	NUM
inlawrev-2865	370	5	-	-	SYM
inlawrev-2865	370	6	39	39	NUM
inlawrev-2865	370	7	.	.	PUNCT
inlawrev-2865	371	1	63	63	NUM
inlawrev-2865	371	2	.	.	PUNCT
inlawrev-2865	372	1	534	534	NUM
inlawrev-2865	372	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	372	3	715	715	NUM
inlawrev-2865	372	4	(	(	PUNCT
inlawrev-2865	372	5	ind	ind	NOUN
inlawrev-2865	372	6	.	.	PUNCT
inlawrev-2865	372	7	1989	1989	NUM
inlawrev-2865	372	8	)	)	PUNCT
inlawrev-2865	372	9	.	.	PUNCT
inlawrev-2865	373	1	64	64	NUM
inlawrev-2865	373	2	.	.	X
inlawrev-2865	374	1	512	512	NUM
inlawrev-2865	374	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	374	3	917	917	NUM
inlawrev-2865	374	4	(	(	PUNCT
inlawrev-2865	374	5	ind	ind	NOUN
inlawrev-2865	374	6	.	.	PUNCT
inlawrev-2865	375	1	tax	tax	PROPN
inlawrev-2865	375	2	ct	ct	PROPN
inlawrev-2865	375	3	.	.	PROPN
inlawrev-2865	375	4	1987	1987	NUM
inlawrev-2865	375	5	)	)	PUNCT
inlawrev-2865	375	6	.	.	PUNCT
inlawrev-2865	376	1	1990	1990	NUM
inlawrev-2865	376	2	]	]	PUNCT
inlawrev-2865	376	3	indiana	indiana	PROPN
inlawrev-2865	376	4	tax	tax	PROPN
inlawrev-2865	376	5	law	law	NOUN
inlawrev-2865	376	6	545	545	NUM
inlawrev-2865	376	7	of	of	ADP
inlawrev-2865	376	8	the	the	DET
inlawrev-2865	376	9	tax	tax	NOUN
inlawrev-2865	376	10	court	court	NOUN
inlawrev-2865	376	11	to	to	PART
inlawrev-2865	376	12	judge	judge	VERB
inlawrev-2865	376	13	the	the	DET
inlawrev-2865	376	14	credibility	credibility	NOUN
inlawrev-2865	376	15	of	of	ADP
inlawrev-2865	376	16	the	the	DET
inlawrev-2865	376	17	witnesses.^^	witnesses.^^	NOUN
inlawrev-2865	376	18	then	then	ADV
inlawrev-2865	376	19	,	,	PUNCT
inlawrev-2865	376	20	in	in	ADP
inlawrev-2865	376	21	rejecting	reject	VERB
inlawrev-2865	376	22	the	the	DET
inlawrev-2865	376	23	taxpayer	taxpayer	NOUN
inlawrev-2865	376	24	's	's	PART
inlawrev-2865	376	25	commerce	commerce	PROPN
inlawrev-2865	376	26	clause	clause	NOUN
inlawrev-2865	376	27	argument	argument	NOUN
inlawrev-2865	376	28	,	,	PUNCT
inlawrev-2865	376	29	the	the	DET
inlawrev-2865	376	30	court	court	NOUN
inlawrev-2865	376	31	found	find	VERB
inlawrev-2865	376	32	that	that	SCONJ
inlawrev-2865	376	33	the	the	DET
inlawrev-2865	376	34	sale	sale	NOUN
inlawrev-2865	376	35	was	be	AUX
inlawrev-2865	376	36	completed	complete	VERB
inlawrev-2865	376	37	in	in	ADP
inlawrev-2865	376	38	indiana	indiana	PROPN
inlawrev-2865	376	39	.	.	PUNCT
inlawrev-2865	377	1	relying	rely	VERB
inlawrev-2865	377	2	on	on	ADP
inlawrev-2865	377	3	the	the	DET
inlawrev-2865	377	4	department	department	NOUN
inlawrev-2865	377	5	of	of	ADP
inlawrev-2865	377	6	revenue	revenue	NOUN
inlawrev-2865	377	7	's	's	PART
inlawrev-2865	377	8	regulation	regulation	NOUN
inlawrev-2865	377	9	on	on	ADP
inlawrev-2865	377	10	the	the	DET
inlawrev-2865	377	11	issue	issue	NOUN
inlawrev-2865	377	12	,	,	PUNCT
inlawrev-2865	377	13	the	the	DET
inlawrev-2865	377	14	court	court	NOUN
inlawrev-2865	377	15	upheld	uphold	VERB
inlawrev-2865	377	16	the	the	DET
inlawrev-2865	377	17	tax	tax	NOUN
inlawrev-2865	377	18	court	court	NOUN
inlawrev-2865	377	19	's	's	PART
inlawrev-2865	377	20	determination	determination	NOUN
inlawrev-2865	377	21	that	that	SCONJ
inlawrev-2865	377	22	the	the	DET
inlawrev-2865	377	23	transactions	transaction	NOUN
inlawrev-2865	377	24	at	at	ADP
inlawrev-2865	377	25	issue	issue	NOUN
inlawrev-2865	377	26	constituted	constitute	VERB
inlawrev-2865	377	27	a	a	DET
inlawrev-2865	377	28	taxable	taxable	ADJ
inlawrev-2865	377	29	outshipment.^	outshipment.^	NOUN
inlawrev-2865	377	30	the	the	DET
inlawrev-2865	377	31	court	court	NOUN
inlawrev-2865	377	32	noted	note	VERB
inlawrev-2865	377	33	that	that	SCONJ
inlawrev-2865	377	34	the	the	DET
inlawrev-2865	377	35	buyer	buyer	NOUN
inlawrev-2865	377	36	took	take	VERB
inlawrev-2865	377	37	physical	physical	ADJ
inlawrev-2865	377	38	possession	possession	NOUN
inlawrev-2865	377	39	of	of	ADP
inlawrev-2865	377	40	the	the	DET
inlawrev-2865	377	41	goods	good	NOUN
inlawrev-2865	377	42	in	in	ADP
inlawrev-2865	377	43	indiana	indiana	PROPN
inlawrev-2865	377	44	and	and	CCONJ
inlawrev-2865	377	45	that	that	DET
inlawrev-2865	377	46	title	title	NOUN
inlawrev-2865	377	47	presumably	presumably	ADV
inlawrev-2865	377	48	passed	pass	VERB
inlawrev-2865	377	49	to	to	ADP
inlawrev-2865	377	50	the	the	DET
inlawrev-2865	377	51	buyer	buyer	NOUN
inlawrev-2865	377	52	at	at	ADP
inlawrev-2865	377	53	that	that	DET
inlawrev-2865	377	54	time	time	NOUN
inlawrev-2865	377	55	pursuant	pursuant	ADJ
inlawrev-2865	377	56	to	to	ADP
inlawrev-2865	377	57	section	section	NOUN
inlawrev-2865	377	58	2	2	NUM
inlawrev-2865	377	59	-	-	SYM
inlawrev-2865	377	60	401	401	NUM
inlawrev-2865	377	61	of	of	ADP
inlawrev-2865	377	62	the	the	DET
inlawrev-2865	377	63	uniform	uniform	ADJ
inlawrev-2865	377	64	commercial	commercial	PROPN
inlawrev-2865	377	65	code	code	PROPN
inlawrev-2865	377	66	,	,	PUNCT
inlawrev-2865	377	67	absent	absent	ADJ
inlawrev-2865	377	68	an	an	DET
inlawrev-2865	377	69	agreement	agreement	NOUN
inlawrev-2865	377	70	otherwise	otherwise	ADV
inlawrev-2865	377	71	.	.	PUNCT
inlawrev-2865	378	1	the	the	DET
inlawrev-2865	378	2	indiana	indiana	PROPN
inlawrev-2865	378	3	supreme	supreme	PROPN
inlawrev-2865	378	4	court	court	PROPN
inlawrev-2865	378	5	upheld	uphold	VERB
inlawrev-2865	378	6	judge	judge	PROPN
inlawrev-2865	378	7	fisher	fisher	PROPN
inlawrev-2865	378	8	's	's	PART
inlawrev-2865	378	9	finding	finding	NOUN
inlawrev-2865	378	10	that	that	SCONJ
inlawrev-2865	378	11	the	the	DET
inlawrev-2865	378	12	parties	party	NOUN
inlawrev-2865	378	13	did	do	AUX
inlawrev-2865	378	14	not	not	PART
inlawrev-2865	378	15	have	have	VERB
inlawrev-2865	378	16	an	an	DET
inlawrev-2865	378	17	explicit	explicit	ADJ
inlawrev-2865	378	18	agreement	agreement	NOUN
inlawrev-2865	378	19	otherwise	otherwise	ADV
inlawrev-2865	378	20	on	on	ADP
inlawrev-2865	378	21	the	the	DET
inlawrev-2865	378	22	issue	issue	NOUN
inlawrev-2865	378	23	of	of	ADP
inlawrev-2865	378	24	when	when	SCONJ
inlawrev-2865	378	25	title	title	NOUN
inlawrev-2865	378	26	passed.^^	passed.^^	ADV
inlawrev-2865	378	27	thus	thus	ADV
inlawrev-2865	378	28	,	,	PUNCT
inlawrev-2865	378	29	the	the	DET
inlawrev-2865	378	30	associated	associated	ADJ
inlawrev-2865	378	31	milk	milk	NOUN
inlawrev-2865	378	32	producers	producer	NOUN
inlawrev-2865	378	33	case	case	NOUN
inlawrev-2865	378	34	shows	show	VERB
inlawrev-2865	378	35	that	that	SCONJ
inlawrev-2865	378	36	the	the	DET
inlawrev-2865	378	37	mere	mere	ADJ
inlawrev-2865	378	38	fact	fact	NOUN
inlawrev-2865	378	39	that	that	SCONJ
inlawrev-2865	378	40	a	a	DET
inlawrev-2865	378	41	transaction	transaction	NOUN
inlawrev-2865	378	42	has	have	AUX
inlawrev-2865	378	43	some	some	DET
inlawrev-2865	378	44	interstate	interstate	ADJ
inlawrev-2865	378	45	connection	connection	NOUN
inlawrev-2865	378	46	does	do	AUX
inlawrev-2865	378	47	not	not	PART
inlawrev-2865	378	48	preclude	preclude	VERB
inlawrev-2865	378	49	the	the	DET
inlawrev-2865	378	50	imposition	imposition	NOUN
inlawrev-2865	378	51	of	of	ADP
inlawrev-2865	378	52	a	a	DET
inlawrev-2865	378	53	state	state	NOUN
inlawrev-2865	378	54	tax	tax	NOUN
inlawrev-2865	378	55	.	.	PUNCT
inlawrev-2865	379	1	the	the	DET
inlawrev-2865	379	2	case	case	NOUN
inlawrev-2865	379	3	also	also	ADV
inlawrev-2865	379	4	illustrates	illustrate	VERB
inlawrev-2865	379	5	the	the	DET
inlawrev-2865	379	6	substantial	substantial	ADJ
inlawrev-2865	379	7	burden	burden	NOUN
inlawrev-2865	379	8	a	a	DET
inlawrev-2865	379	9	party	party	NOUN
inlawrev-2865	379	10	will	will	AUX
inlawrev-2865	379	11	face	face	VERB
inlawrev-2865	379	12	in	in	ADP
inlawrev-2865	379	13	seeking	seek	VERB
inlawrev-2865	379	14	to	to	PART
inlawrev-2865	379	15	reverse	reverse	VERB
inlawrev-2865	379	16	the	the	DET
inlawrev-2865	379	17	indiana	indiana	PROPN
inlawrev-2865	379	18	tax	tax	PROPN
inlawrev-2865	379	19	court	court	NOUN
inlawrev-2865	379	20	's	's	PART
inlawrev-2865	379	21	factual	factual	ADJ
inlawrev-2865	379	22	findings	finding	NOUN
inlawrev-2865	379	23	.	.	PUNCT
inlawrev-2865	380	1	c.	c.	PROPN
inlawrev-2865	380	2	tangible	tangible	ADJ
inlawrev-2865	380	3	property	property	NOUN
inlawrev-2865	380	4	taxes	taxis	NOUN
inlawrev-2865	380	5	1	1	NUM
inlawrev-2865	380	6	.	.	X
inlawrev-2865	381	1	real	real	ADJ
inlawrev-2865	381	2	property.—in	property.—in	PROPN
inlawrev-2865	381	3	st	st	PROPN
inlawrev-2865	381	4	.	.	PROPN
inlawrev-2865	381	5	mary*s	mary*s	PROPN
inlawrev-2865	381	6	medical	medical	ADJ
inlawrev-2865	381	7	center	center	PROPN
inlawrev-2865	381	8	of	of	ADP
inlawrev-2865	381	9	evansville	evansville	PROPN
inlawrev-2865	381	10	v.	v.	ADP
inlawrev-2865	381	11	state	state	PROPN
inlawrev-2865	381	12	of	of	ADP
inlawrev-2865	381	13	indiana	indiana	PROPN
inlawrev-2865	381	14	board	board	PROPN
inlawrev-2865	381	15	of	of	ADP
inlawrev-2865	381	16	tax	tax	PROPN
inlawrev-2865	381	17	commissionersy^^	commissionersy^^	NOUN
inlawrev-2865	381	18	the	the	DET
inlawrev-2865	381	19	taxpayer	taxpayer	NOUN
inlawrev-2865	381	20	appealed	appeal	VERB
inlawrev-2865	381	21	a	a	DET
inlawrev-2865	381	22	final	final	ADJ
inlawrev-2865	381	23	determination	determination	NOUN
inlawrev-2865	381	24	of	of	ADP
inlawrev-2865	381	25	the	the	DET
inlawrev-2865	381	26	board	board	NOUN
inlawrev-2865	381	27	of	of	ADP
inlawrev-2865	381	28	tax	tax	NOUN
inlawrev-2865	381	29	commissioners	commissioner	NOUN
inlawrev-2865	381	30	denying	deny	VERB
inlawrev-2865	381	31	a	a	DET
inlawrev-2865	381	32	religious	religious	ADJ
inlawrev-2865	381	33	or	or	CCONJ
inlawrev-2865	381	34	charitable	charitable	ADJ
inlawrev-2865	381	35	exemption	exemption	NOUN
inlawrev-2865	381	36	from	from	ADP
inlawrev-2865	381	37	real	real	ADJ
inlawrev-2865	381	38	property	property	NOUN
inlawrev-2865	381	39	taxation	taxation	NOUN
inlawrev-2865	381	40	.	.	PUNCT
inlawrev-2865	382	1	indiana	indiana	PROPN
inlawrev-2865	382	2	code	code	PROPN
inlawrev-2865	382	3	section	section	NOUN
inlawrev-2865	382	4	6	6	NUM
inlawrev-2865	382	5	-	-	SYM
inlawrev-2865	382	6	1.1	1.1	NUM
inlawrev-2865	382	7	-	-	PUNCT
inlawrev-2865	382	8	10	10	NUM
inlawrev-2865	382	9	-	-	SYM
inlawrev-2865	382	10	16	16	NUM
inlawrev-2865	382	11	provides	provide	VERB
inlawrev-2865	382	12	an	an	DET
inlawrev-2865	382	13	exemption	exemption	NOUN
inlawrev-2865	382	14	for	for	ADP
inlawrev-2865	382	15	all	all	DET
inlawrev-2865	382	16	or	or	CCONJ
inlawrev-2865	382	17	part	part	NOUN
inlawrev-2865	382	18	of	of	ADP
inlawrev-2865	382	19	a	a	DET
inlawrev-2865	382	20	building	building	NOUN
inlawrev-2865	382	21	and	and	CCONJ
inlawrev-2865	382	22	the	the	DET
inlawrev-2865	382	23	land	land	NOUN
inlawrev-2865	382	24	thereunder	thereunder	NOUN
inlawrev-2865	382	25	that	that	PRON
inlawrev-2865	382	26	is	be	AUX
inlawrev-2865	382	27	owned	own	VERB
inlawrev-2865	382	28	,	,	PUNCT
inlawrev-2865	382	29	occupied	occupy	VERB
inlawrev-2865	382	30	,	,	PUNCT
inlawrev-2865	382	31	and	and	CCONJ
inlawrev-2865	382	32	used	use	VERB
inlawrev-2865	382	33	for	for	ADP
inlawrev-2865	382	34	educational	educational	ADJ
inlawrev-2865	382	35	,	,	PUNCT
inlawrev-2865	382	36	literary	literary	ADJ
inlawrev-2865	382	37	,	,	PUNCT
inlawrev-2865	382	38	scientific	scientific	ADJ
inlawrev-2865	382	39	,	,	PUNCT
inlawrev-2865	382	40	religious	religious	ADJ
inlawrev-2865	382	41	,	,	PUNCT
inlawrev-2865	382	42	or	or	CCONJ
inlawrev-2865	382	43	charitable	charitable	ADJ
inlawrev-2865	382	44	purposes.^^	purposes.^^	NOUN
inlawrev-2865	382	45	based	base	VERB
inlawrev-2865	382	46	on	on	ADP
inlawrev-2865	382	47	this	this	DET
inlawrev-2865	382	48	statutory	statutory	ADJ
inlawrev-2865	382	49	provision	provision	NOUN
inlawrev-2865	382	50	,	,	PUNCT
inlawrev-2865	382	51	the	the	DET
inlawrev-2865	382	52	indiana	indiana	PROPN
inlawrev-2865	382	53	tax	tax	PROPN
inlawrev-2865	382	54	court	court	NOUN
inlawrev-2865	382	55	affirmed	affirm	VERB
inlawrev-2865	382	56	the	the	DET
inlawrev-2865	382	57	final	final	ADJ
inlawrev-2865	382	58	determination	determination	NOUN
inlawrev-2865	382	59	of	of	ADP
inlawrev-2865	382	60	the	the	DET
inlawrev-2865	382	61	state	state	NOUN
inlawrev-2865	382	62	board	board	NOUN
inlawrev-2865	382	63	that	that	SCONJ
inlawrev-2865	382	64	the	the	DET
inlawrev-2865	382	65	taxpayer	taxpayer	NOUN
inlawrev-2865	382	66	had	have	AUX
inlawrev-2865	382	67	failed	fail	VERB
inlawrev-2865	382	68	to	to	PART
inlawrev-2865	382	69	satisfy	satisfy	VERB
inlawrev-2865	382	70	the	the	DET
inlawrev-2865	382	71	*	*	NOUN
inlawrev-2865	382	72	*	*	NOUN
inlawrev-2865	382	73	use	use	NOUN
inlawrev-2865	382	74	and	and	CCONJ
inlawrev-2865	382	75	occupancy	occupancy	NOUN
inlawrev-2865	382	76	"	"	PUNCT
inlawrev-2865	382	77	requirements	requirement	NOUN
inlawrev-2865	382	78	to	to	PART
inlawrev-2865	382	79	obtain	obtain	VERB
inlawrev-2865	382	80	an	an	DET
inlawrev-2865	382	81	exemption	exemption	NOUN
inlawrev-2865	382	82	.	.	PUNCT
inlawrev-2865	383	1	specifically	specifically	ADV
inlawrev-2865	383	2	,	,	PUNCT
inlawrev-2865	383	3	the	the	DET
inlawrev-2865	383	4	court	court	NOUN
inlawrev-2865	383	5	ruled	rule	VERB
inlawrev-2865	383	6	that	that	SCONJ
inlawrev-2865	383	7	the	the	DET
inlawrev-2865	383	8	state	state	PROPN
inlawrev-2865	383	9	board	board	NOUN
inlawrev-2865	383	10	's	's	PART
inlawrev-2865	383	11	findings	finding	NOUN
inlawrev-2865	383	12	that	that	SCONJ
inlawrev-2865	383	13	the	the	DET
inlawrev-2865	383	14	medical	medical	ADJ
inlawrev-2865	383	15	buildings	building	NOUN
inlawrev-2865	383	16	were	be	AUX
inlawrev-2865	383	17	not	not	PART
inlawrev-2865	383	18	reasonably	reasonably	ADV
inlawrev-2865	383	19	necessary	necessary	ADJ
inlawrev-2865	383	20	for	for	SCONJ
inlawrev-2865	383	21	the	the	DET
inlawrev-2865	383	22	maintenance	maintenance	NOUN
inlawrev-2865	383	23	of	of	ADP
inlawrev-2865	383	24	the	the	DET
inlawrev-2865	383	25	taxpayer	taxpayer	NOUN
inlawrev-2865	383	26	's	's	PART
inlawrev-2865	383	27	rehgious	rehgious	ADJ
inlawrev-2865	383	28	purpose	purpose	NOUN
inlawrev-2865	383	29	were	be	AUX
inlawrev-2865	383	30	supported	support	VERB
inlawrev-2865	383	31	by	by	ADP
inlawrev-2865	383	32	substantial	substantial	ADJ
inlawrev-2865	383	33	evidence	evidence	NOUN
inlawrev-2865	383	34	.	.	PUNCT
inlawrev-2865	384	1	the	the	DET
inlawrev-2865	384	2	taxpayer	taxpayer	NOUN
inlawrev-2865	384	3	failed	fail	VERB
inlawrev-2865	384	4	to	to	PART
inlawrev-2865	384	5	meet	meet	VERB
inlawrev-2865	384	6	its	its	PRON
inlawrev-2865	384	7	burden	burden	NOUN
inlawrev-2865	384	8	to	to	PART
inlawrev-2865	384	9	show	show	VERB
inlawrev-2865	384	10	that	that	SCONJ
inlawrev-2865	384	11	the	the	DET
inlawrev-2865	384	12	property	property	NOUN
inlawrev-2865	384	13	clearly	clearly	ADV
inlawrev-2865	384	14	fell	fall	VERB
inlawrev-2865	384	15	within	within	ADP
inlawrev-2865	384	16	the	the	DET
inlawrev-2865	384	17	exemption	exemption	NOUN
inlawrev-2865	384	18	statute	statute	NOUN
inlawrev-2865	384	19	.	.	PUNCT
inlawrev-2865	384	20	^^	^^	PUNCT
inlawrev-2865	384	21	on	on	ADP
inlawrev-2865	384	22	the	the	DET
inlawrev-2865	384	23	procedural	procedural	ADJ
inlawrev-2865	384	24	front	front	NOUN
inlawrev-2865	384	25	,	,	PUNCT
inlawrev-2865	384	26	the	the	DET
inlawrev-2865	384	27	st	st	PROPN
inlawrev-2865	384	28	.	.	PROPN
inlawrev-2865	384	29	mary	mary	PROPN
inlawrev-2865	384	30	's	's	PART
inlawrev-2865	384	31	court	court	NOUN
inlawrev-2865	384	32	also	also	ADV
inlawrev-2865	384	33	rejected	reject	VERB
inlawrev-2865	384	34	the	the	DET
inlawrev-2865	384	35	taxpayer	taxpayer	NOUN
inlawrev-2865	384	36	's	's	PART
inlawrev-2865	384	37	argument	argument	NOUN
inlawrev-2865	384	38	that	that	SCONJ
inlawrev-2865	384	39	the	the	DET
inlawrev-2865	384	40	buildings	building	NOUN
inlawrev-2865	384	41	were	be	AUX
inlawrev-2865	384	42	exempt	exempt	ADJ
inlawrev-2865	384	43	under	under	ADP
inlawrev-2865	384	44	the	the	DET
inlawrev-2865	384	45	doctrine	doctrine	NOUN
inlawrev-2865	384	46	of	of	ADP
inlawrev-2865	384	47	legislative	legislative	ADJ
inlawrev-2865	384	48	acquiescence	acquiescence	NOUN
inlawrev-2865	384	49	.	.	PUNCT
inlawrev-2865	385	1	the	the	DET
inlawrev-2865	385	2	tax	tax	NOUN
inlawrev-2865	385	3	court	court	NOUN
inlawrev-2865	385	4	noted	note	VERB
inlawrev-2865	385	5	that	that	SCONJ
inlawrev-2865	385	6	the	the	DET
inlawrev-2865	385	7	indiana	indiana	PROPN
inlawrev-2865	385	8	supreme	supreme	PROPN
inlawrev-2865	385	9	65	65	NUM
inlawrev-2865	385	10	.	.	PUNCT
inlawrev-2865	385	11	534	534	NUM
inlawrev-2865	385	12	n.e.2d	n.e.2d	NOUN
inlawrev-2865	385	13	at	at	ADP
inlawrev-2865	385	14	716	716	NUM
inlawrev-2865	385	15	(	(	PUNCT
inlawrev-2865	385	16	citation	citation	NOUN
inlawrev-2865	385	17	omitted	omit	VERB
inlawrev-2865	385	18	)	)	PUNCT
inlawrev-2865	385	19	.	.	PUNCT
inlawrev-2865	386	1	66	66	NUM
inlawrev-2865	386	2	.	.	PUNCT
inlawrev-2865	387	1	i	i	PRON
inlawrev-2865	387	2	d.	d.	PROPN
inlawrev-2865	387	3	at	at	ADP
inlawrev-2865	387	4	717	717	NUM
inlawrev-2865	387	5	(	(	PUNCT
inlawrev-2865	387	6	citing	cite	VERB
inlawrev-2865	387	7	ind	ind	NOUN
inlawrev-2865	387	8	.	.	PUNCT
inlawrev-2865	388	1	admin	admin	PROPN
inlawrev-2865	388	2	.	.	PUNCT
inlawrev-2865	389	1	code	code	PROPN
inlawrev-2865	389	2	tit	tit	PROPN
inlawrev-2865	389	3	.	.	PUNCT
inlawrev-2865	390	1	45	45	NUM
inlawrev-2865	390	2	,	,	PUNCT
inlawrev-2865	390	3	r.	r.	PROPN
inlawrev-2865	390	4	1	1	PROPN
inlawrev-2865	390	5	-	-	SYM
inlawrev-2865	390	6	1-[119	1-[119	NUM
inlawrev-2865	390	7	]	]	X
inlawrev-2865	390	8	(	(	PUNCT
inlawrev-2865	390	9	1988	1988	NUM
inlawrev-2865	390	10	)	)	PUNCT
inlawrev-2865	390	11	)	)	PUNCT
inlawrev-2865	390	12	.	.	PUNCT
inlawrev-2865	391	1	67	67	NUM
inlawrev-2865	391	2	.	.	PUNCT
inlawrev-2865	392	1	534	534	NUM
inlawrev-2865	392	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	392	3	at	at	ADP
inlawrev-2865	392	4	717	717	NUM
inlawrev-2865	392	5	.	.	PUNCT
inlawrev-2865	393	1	68	68	NUM
inlawrev-2865	393	2	.	.	PUNCT
inlawrev-2865	394	1	534	534	NUM
inlawrev-2865	394	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	394	3	277	277	NUM
inlawrev-2865	394	4	(	(	PUNCT
inlawrev-2865	394	5	ind	ind	NOUN
inlawrev-2865	394	6	.	.	PUNCT
inlawrev-2865	395	1	tax	tax	PROPN
inlawrev-2865	395	2	ct	ct	PROPN
inlawrev-2865	395	3	.	.	PROPN
inlawrev-2865	395	4	1989	1989	NUM
inlawrev-2865	395	5	)	)	PUNCT
inlawrev-2865	395	6	.	.	PUNCT
inlawrev-2865	396	1	69	69	NUM
inlawrev-2865	396	2	.	.	PUNCT
inlawrev-2865	397	1	ind	ind	PROPN
inlawrev-2865	397	2	.	.	PUNCT
inlawrev-2865	398	1	code	code	PROPN
inlawrev-2865	398	2	§	§	PROPN
inlawrev-2865	398	3	6	6	NUM
inlawrev-2865	398	4	-	-	SYM
inlawrev-2865	398	5	1.1	1.1	NUM
inlawrev-2865	398	6	-	-	PUNCT
inlawrev-2865	398	7	10	10	NUM
inlawrev-2865	398	8	-	-	SYM
inlawrev-2865	398	9	16	16	NUM
inlawrev-2865	398	10	(	(	PUNCT
inlawrev-2865	398	11	1988	1988	NUM
inlawrev-2865	398	12	)	)	PUNCT
inlawrev-2865	398	13	.	.	PUNCT
inlawrev-2865	399	1	70	70	NUM
inlawrev-2865	399	2	.	.	PUNCT
inlawrev-2865	400	1	534	534	NUM
inlawrev-2865	400	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	400	3	at	at	ADP
inlawrev-2865	400	4	278	278	NUM
inlawrev-2865	400	5	-	-	SYM
inlawrev-2865	400	6	81	81	NUM
inlawrev-2865	400	7	.	.	PUNCT
inlawrev-2865	401	1	546	546	NUM
inlawrev-2865	401	2	indiana	indiana	PROPN
inlawrev-2865	401	3	law	law	PROPN
inlawrev-2865	401	4	review	review	NOUN
inlawrev-2865	401	5	[	[	X
inlawrev-2865	401	6	vol	vol	NOUN
inlawrev-2865	401	7	.	.	PUNCT
inlawrev-2865	401	8	23:531	23:531	NUM
inlawrev-2865	401	9	court	court	NOUN
inlawrev-2865	401	10	had	have	AUX
inlawrev-2865	401	11	cast	cast	VERB
inlawrev-2865	401	12	grave	grave	ADJ
inlawrev-2865	401	13	doubt	doubt	NOUN
inlawrev-2865	401	14	on	on	ADP
inlawrev-2865	401	15	this	this	DET
inlawrev-2865	401	16	doctrine	doctrine	NOUN
inlawrev-2865	401	17	in	in	ADP
inlawrev-2865	401	18	indiana	indiana	PROPN
inlawrev-2865	401	19	state	state	PROPN
inlawrev-2865	401	20	board	board	PROPN
inlawrev-2865	401	21	of	of	ADP
inlawrev-2865	401	22	tax	tax	NOUN
inlawrev-2865	401	23	commissioners	commissioner	NOUN
inlawrev-2865	401	24	v.	v.	ADP
inlawrev-2865	401	25	fraternal	fraternal	ADJ
inlawrev-2865	401	26	order	order	NOUN
inlawrev-2865	401	27	of	of	ADP
inlawrev-2865	401	28	eagles	eagles	PROPN
inlawrev-2865	401	29	lodge	lodge	VERB
inlawrev-2865	401	30	no	no	INTJ
inlawrev-2865	401	31	.	.	PROPN
inlawrev-2865	401	32	255,'^^	255,'^^	NUM
inlawrev-2865	401	33	and	and	CCONJ
inlawrev-2865	401	34	found	find	VERB
inlawrev-2865	401	35	that	that	SCONJ
inlawrev-2865	401	36	the	the	DET
inlawrev-2865	401	37	taxpayer	taxpayer	NOUN
inlawrev-2865	401	38	had	have	AUX
inlawrev-2865	401	39	not	not	PART
inlawrev-2865	401	40	shown	show	VERB
inlawrev-2865	401	41	that	that	SCONJ
inlawrev-2865	401	42	the	the	DET
inlawrev-2865	401	43	indiana	indiana	PROPN
inlawrev-2865	401	44	general	general	PROPN
inlawrev-2865	401	45	assembly	assembly	PROPN
inlawrev-2865	401	46	had	have	AUX
inlawrev-2865	401	47	been	be	AUX
inlawrev-2865	401	48	apprised	apprise	VERB
inlawrev-2865	401	49	of	of	ADP
inlawrev-2865	401	50	and	and	CCONJ
inlawrev-2865	401	51	acquiesced	acquiesce	VERB
inlawrev-2865	401	52	in	in	ADP
inlawrev-2865	401	53	the	the	DET
inlawrev-2865	401	54	prior	prior	ADJ
inlawrev-2865	401	55	interpretation	interpretation	NOUN
inlawrev-2865	401	56	of	of	ADP
inlawrev-2865	401	57	the	the	DET
inlawrev-2865	401	58	statute	statute	NOUN
inlawrev-2865	401	59	by	by	ADP
inlawrev-2865	401	60	the	the	DET
inlawrev-2865	401	61	board	board	NOUN
inlawrev-2865	401	62	allowing	allow	VERB
inlawrev-2865	401	63	the	the	DET
inlawrev-2865	401	64	exemption	exemption	NOUN
inlawrev-2865	401	65	.	.	PUNCT
inlawrev-2865	402	1	after	after	ADP
inlawrev-2865	402	2	eagles	eagles	PROPN
inlawrev-2865	402	3	lodge	lodge	PROPN
inlawrev-2865	402	4	,	,	PUNCT
inlawrev-2865	402	5	mere	mere	ADJ
inlawrev-2865	402	6	incorrect	incorrect	ADJ
inlawrev-2865	402	7	administrative	administrative	ADJ
inlawrev-2865	402	8	interpretations	interpretation	NOUN
inlawrev-2865	402	9	will	will	AUX
inlawrev-2865	402	10	not	not	PART
inlawrev-2865	402	11	invoke	invoke	VERB
inlawrev-2865	402	12	the	the	DET
inlawrev-2865	402	13	doctrine	doctrine	NOUN
inlawrev-2865	402	14	of	of	ADP
inlawrev-2865	402	15	legislative	legislative	ADJ
inlawrev-2865	402	16	acquiescence.^^	acquiescence.^^	NOUN
inlawrev-2865	403	1	2	2	X
inlawrev-2865	403	2	.	.	X
inlawrev-2865	403	3	personal	personal	ADJ
inlawrev-2865	403	4	property.—in	property.—in	PROPN
inlawrev-2865	403	5	keller	keller	PROPN
inlawrev-2865	403	6	industries	industry	NOUN
inlawrev-2865	403	7	v.	v.	ADP
inlawrev-2865	403	8	state	state	PROPN
inlawrev-2865	403	9	board	board	PROPN
inlawrev-2865	403	10	of	of	ADP
inlawrev-2865	403	11	tax	tax	NOUN
inlawrev-2865	403	12	commissioners,''^	commissioners,''^	PROPN
inlawrev-2865	403	13	taxpayer	taxpayer	PROPN
inlawrev-2865	403	14	keller	keller	PROPN
inlawrev-2865	403	15	industries	industry	NOUN
inlawrev-2865	403	16	appealed	appeal	VERB
inlawrev-2865	403	17	a	a	DET
inlawrev-2865	403	18	final	final	ADJ
inlawrev-2865	403	19	determination	determination	NOUN
inlawrev-2865	403	20	of	of	ADP
inlawrev-2865	403	21	the	the	DET
inlawrev-2865	403	22	indiana	indiana	PROPN
inlawrev-2865	403	23	state	state	PROPN
inlawrev-2865	403	24	board	board	PROPN
inlawrev-2865	403	25	of	of	ADP
inlawrev-2865	403	26	tax	tax	NOUN
inlawrev-2865	403	27	commissioners	commissioner	NOUN
inlawrev-2865	403	28	,	,	PUNCT
inlawrev-2865	403	29	which	which	DET
inlawrev-2865	403	30	determination	determination	NOUN
inlawrev-2865	403	31	had	have	AUX
inlawrev-2865	403	32	denied	deny	VERB
inlawrev-2865	403	33	an	an	DET
inlawrev-2865	403	34	interstate	interstate	ADJ
inlawrev-2865	403	35	commerce	commerce	NOUN
inlawrev-2865	403	36	exception	exception	NOUN
inlawrev-2865	403	37	from	from	ADP
inlawrev-2865	403	38	personal	personal	ADJ
inlawrev-2865	403	39	property	property	NOUN
inlawrev-2865	403	40	taxation	taxation	NOUN
inlawrev-2865	403	41	under	under	ADP
inlawrev-2865	403	42	indiana	indiana	PROPN
inlawrev-2865	403	43	code	code	PROPN
inlawrev-2865	403	44	section	section	NOUN
inlawrev-2865	403	45	6	6	NUM
inlawrev-2865	403	46	-	-	PUNCT
inlawrev-2865	403	47	l.l-10	l.l-10	PRON
inlawrev-2865	403	48	-	-	PUNCT
inlawrev-2865	403	49	30(b	30(b	NUM
inlawrev-2865	403	50	)	)	PUNCT
inlawrev-2865	403	51	.	.	PUNCT
inlawrev-2865	404	1	this	this	DET
inlawrev-2865	404	2	statutory	statutory	ADJ
inlawrev-2865	404	3	provision	provision	NOUN
inlawrev-2865	404	4	allows	allow	VERB
inlawrev-2865	404	5	an	an	DET
inlawrev-2865	404	6	exemption	exemption	NOUN
inlawrev-2865	404	7	for	for	ADP
inlawrev-2865	404	8	personal	personal	ADJ
inlawrev-2865	404	9	property	property	NOUN
inlawrev-2865	404	10	that	that	PRON
inlawrev-2865	404	11	has	have	AUX
inlawrev-2865	404	12	been	be	AUX
inlawrev-2865	404	13	ordered	order	VERB
inlawrev-2865	404	14	for	for	ADP
inlawrev-2865	404	15	out	out	ADV
inlawrev-2865	404	16	-	-	PUNCT
inlawrev-2865	404	17	of	of	ADP
inlawrev-2865	404	18	-	-	PUNCT
inlawrev-2865	404	19	state	state	NOUN
inlawrev-2865	404	20	shipment	shipment	NOUN
inlawrev-2865	404	21	to	to	ADP
inlawrev-2865	404	22	a	a	DET
inlawrev-2865	404	23	specific	specific	ADJ
inlawrev-2865	404	24	known	know	VERB
inlawrev-2865	404	25	destination	destination	NOUN
inlawrev-2865	404	26	,	,	PUNCT
inlawrev-2865	404	27	has	have	AUX
inlawrev-2865	404	28	been	be	AUX
inlawrev-2865	404	29	placed	place	VERB
inlawrev-2865	404	30	in	in	ADP
inlawrev-2865	404	31	an	an	DET
inlawrev-2865	404	32	original	original	ADJ
inlawrev-2865	404	33	package	package	NOUN
inlawrev-2865	404	34	in	in	ADP
inlawrev-2865	404	35	a	a	DET
inlawrev-2865	404	36	warehouse	warehouse	NOUN
inlawrev-2865	404	37	for	for	ADP
inlawrev-2865	404	38	the	the	DET
inlawrev-2865	404	39	purpose	purpose	NOUN
inlawrev-2865	404	40	of	of	ADP
inlawrev-2865	404	41	out	out	ADV
inlawrev-2865	404	42	-	-	PUNCT
inlawrev-2865	404	43	of	of	ADP
inlawrev-2865	404	44	state	state	NOUN
inlawrev-2865	404	45	shipment	shipment	NOUN
inlawrev-2865	404	46	,	,	PUNCT
inlawrev-2865	404	47	remains	remain	VERB
inlawrev-2865	404	48	in	in	ADP
inlawrev-2865	404	49	the	the	DET
inlawrev-2865	404	50	warehouse	warehouse	NOUN
inlawrev-2865	404	51	until	until	ADP
inlawrev-2865	404	52	shipment	shipment	NOUN
inlawrev-2865	404	53	,	,	PUNCT
inlawrev-2865	404	54	and	and	CCONJ
inlawrev-2865	404	55	is	be	AUX
inlawrev-2865	404	56	actually	actually	ADV
inlawrev-2865	404	57	shipped	ship	VERB
inlawrev-2865	404	58	to	to	ADP
inlawrev-2865	404	59	that	that	DET
inlawrev-2865	404	60	specific	specific	ADJ
inlawrev-2865	404	61	known	know	VERB
inlawrev-2865	404	62	out	out	ADP
inlawrev-2865	404	63	-	-	PUNCT
inlawrev-2865	404	64	of	of	ADP
inlawrev-2865	404	65	-	-	PUNCT
inlawrev-2865	404	66	state	state	NOUN
inlawrev-2865	404	67	destination	destination	NOUN
inlawrev-2865	404	68	.	.	PUNCT
inlawrev-2865	405	1	'''^	'''^	X
inlawrev-2865	405	2	keller	keller	PROPN
inlawrev-2865	405	3	industries	industry	NOUN
inlawrev-2865	405	4	was	be	AUX
inlawrev-2865	405	5	a	a	DET
inlawrev-2865	405	6	florida	florida	PROPN
inlawrev-2865	405	7	corporation	corporation	NOUN
inlawrev-2865	405	8	that	that	PRON
inlawrev-2865	405	9	manufactured	manufacture	VERB
inlawrev-2865	405	10	outdoor	outdoor	ADJ
inlawrev-2865	405	11	furniture	furniture	NOUN
inlawrev-2865	405	12	in	in	ADP
inlawrev-2865	405	13	indiana	indiana	PROPN
inlawrev-2865	405	14	.	.	PUNCT
inlawrev-2865	406	1	the	the	DET
inlawrev-2865	406	2	company	company	NOUN
inlawrev-2865	406	3	took	take	VERB
inlawrev-2865	406	4	orders	order	NOUN
inlawrev-2865	406	5	from	from	ADP
inlawrev-2865	406	6	customers	customer	NOUN
inlawrev-2865	406	7	and	and	CCONJ
inlawrev-2865	406	8	matched	match	VERB
inlawrev-2865	406	9	actual	actual	ADJ
inlawrev-2865	406	10	production	production	NOUN
inlawrev-2865	406	11	with	with	ADP
inlawrev-2865	406	12	existing	exist	VERB
inlawrev-2865	406	13	purchase	purchase	NOUN
inlawrev-2865	406	14	orders	order	NOUN
inlawrev-2865	406	15	such	such	ADJ
inlawrev-2865	406	16	that	that	SCONJ
inlawrev-2865	406	17	every	every	DET
inlawrev-2865	406	18	bill	bill	NOUN
inlawrev-2865	406	19	of	of	ADP
inlawrev-2865	406	20	lading	lading	NOUN
inlawrev-2865	406	21	corresponded	correspond	VERB
inlawrev-2865	406	22	to	to	ADP
inlawrev-2865	406	23	a	a	DET
inlawrev-2865	406	24	purchase	purchase	NOUN
inlawrev-2865	406	25	order	order	NOUN
inlawrev-2865	406	26	.	.	PUNCT
inlawrev-2865	407	1	the	the	DET
inlawrev-2865	407	2	indiana	indiana	PROPN
inlawrev-2865	407	3	tax	tax	PROPN
inlawrev-2865	407	4	court	court	NOUN
inlawrev-2865	407	5	found	find	VERB
inlawrev-2865	407	6	that	that	SCONJ
inlawrev-2865	407	7	this	this	DET
inlawrev-2865	407	8	arrangement	arrangement	NOUN
inlawrev-2865	407	9	satisfied	satisfy	VERB
inlawrev-2865	407	10	the	the	DET
inlawrev-2865	407	11	requirements	requirement	NOUN
inlawrev-2865	407	12	of	of	ADP
inlawrev-2865	407	13	the	the	DET
inlawrev-2865	407	14	exemption	exemption	NOUN
inlawrev-2865	407	15	statute	statute	NOUN
inlawrev-2865	407	16	and	and	CCONJ
inlawrev-2865	407	17	thus	thus	ADV
inlawrev-2865	407	18	reversed	reverse	VERB
inlawrev-2865	407	19	the	the	DET
inlawrev-2865	407	20	state	state	NOUN
inlawrev-2865	407	21	board	board	NOUN
inlawrev-2865	407	22	of	of	ADP
inlawrev-2865	407	23	tax	tax	NOUN
inlawrev-2865	407	24	commissioners	commissioner	NOUN
inlawrev-2865	407	25	'	'	PART
inlawrev-2865	407	26	decision	decision	NOUN
inlawrev-2865	407	27	as	as	ADP
inlawrev-2865	407	28	arbitrary	arbitrary	ADJ
inlawrev-2865	407	29	and	and	CCONJ
inlawrev-2865	407	30	capricious	capricious	ADJ
inlawrev-2865	407	31	.	.	PUNCT
inlawrev-2865	408	1	''^	''^	X
inlawrev-2865	409	1	in	in	ADP
inlawrev-2865	409	2	thomas	thomas	PROPN
inlawrev-2865	409	3	dodge	dodge	PROPN
inlawrev-2865	409	4	v.	v.	ADP
inlawrev-2865	409	5	state	state	PROPN
inlawrev-2865	409	6	board	board	PROPN
inlawrev-2865	409	7	of	of	ADP
inlawrev-2865	409	8	tax	tax	NOUN
inlawrev-2865	409	9	commissioners,'^^	commissioners,'^^	PRON
inlawrev-2865	409	10	the	the	DET
inlawrev-2865	409	11	taxpayer	taxpayer	NOUN
inlawrev-2865	409	12	was	be	AUX
inlawrev-2865	409	13	an	an	DET
inlawrev-2865	409	14	indiana	indiana	PROPN
inlawrev-2865	409	15	automobile	automobile	NOUN
inlawrev-2865	409	16	dealership	dealership	NOUN
inlawrev-2865	409	17	which	which	PRON
inlawrev-2865	409	18	,	,	PUNCT
inlawrev-2865	409	19	in	in	ADP
inlawrev-2865	409	20	february	february	PROPN
inlawrev-2865	409	21	of	of	ADP
inlawrev-2865	409	22	1987	1987	NUM
inlawrev-2865	409	23	,	,	PUNCT
inlawrev-2865	409	24	sold	sell	VERB
inlawrev-2865	409	25	186	186	NUM
inlawrev-2865	409	26	new	new	ADJ
inlawrev-2865	409	27	cars	car	NOUN
inlawrev-2865	409	28	to	to	ADP
inlawrev-2865	409	29	an	an	DET
inlawrev-2865	409	30	illinois	illinois	PROPN
inlawrev-2865	409	31	new	new	ADJ
inlawrev-2865	409	32	car	car	NOUN
inlawrev-2865	409	33	dealer	dealer	NOUN
inlawrev-2865	409	34	.	.	PUNCT
inlawrev-2865	410	1	on	on	ADP
inlawrev-2865	410	2	march	march	PROPN
inlawrev-2865	410	3	1	1	NUM
inlawrev-2865	410	4	,	,	PUNCT
inlawrev-2865	410	5	1987	1987	NUM
inlawrev-2865	410	6	,	,	PUNCT
inlawrev-2865	410	7	the	the	DET
inlawrev-2865	410	8	taxpayer	taxpayer	NOUN
inlawrev-2865	410	9	thus	thus	ADV
inlawrev-2865	410	10	had	have	AUX
inlawrev-2865	410	11	reduced	reduce	VERB
inlawrev-2865	410	12	its	its	PRON
inlawrev-2865	410	13	inventory	inventory	NOUN
inlawrev-2865	410	14	to	to	ADP
inlawrev-2865	410	15	only	only	ADV
inlawrev-2865	410	16	eleven	eleven	NUM
inlawrev-2865	410	17	vehicles	vehicle	NOUN
inlawrev-2865	410	18	;	;	PUNCT
inlawrev-2865	410	19	later	later	ADV
inlawrev-2865	410	20	in	in	ADP
inlawrev-2865	410	21	march	march	PROPN
inlawrev-2865	410	22	the	the	DET
inlawrev-2865	410	23	taxpayer	taxpayer	NOUN
inlawrev-2865	410	24	rebuilt	rebuild	VERB
inlawrev-2865	410	25	its	its	PRON
inlawrev-2865	410	26	inventory	inventory	NOUN
inlawrev-2865	410	27	to	to	ADP
inlawrev-2865	410	28	150	150	NUM
inlawrev-2865	410	29	vehicles	vehicle	NOUN
inlawrev-2865	410	30	.	.	PUNCT
inlawrev-2865	411	1	based	base	VERB
inlawrev-2865	411	2	on	on	ADP
inlawrev-2865	411	3	these	these	DET
inlawrev-2865	411	4	facts	fact	NOUN
inlawrev-2865	411	5	the	the	DET
inlawrev-2865	411	6	indiana	indiana	PROPN
inlawrev-2865	411	7	state	state	PROPN
inlawrev-2865	411	8	board	board	PROPN
inlawrev-2865	411	9	of	of	ADP
inlawrev-2865	411	10	tax	tax	NOUN
inlawrev-2865	411	11	commissioners	commissioner	NOUN
inlawrev-2865	411	12	found	find	VERB
inlawrev-2865	411	13	that	that	SCONJ
inlawrev-2865	411	14	the	the	DET
inlawrev-2865	411	15	only	only	ADJ
inlawrev-2865	411	16	possible	possible	ADJ
inlawrev-2865	411	17	purpose	purpose	NOUN
inlawrev-2865	411	18	of	of	ADP
inlawrev-2865	411	19	the	the	DET
inlawrev-2865	411	20	february	february	PROPN
inlawrev-2865	411	21	sale	sale	NOUN
inlawrev-2865	411	22	was	be	AUX
inlawrev-2865	411	23	to	to	PART
inlawrev-2865	411	24	avoid	avoid	VERB
inlawrev-2865	411	25	payment	payment	NOUN
inlawrev-2865	411	26	of	of	ADP
inlawrev-2865	411	27	the	the	DET
inlawrev-2865	411	28	indiana	indiana	PROPN
inlawrev-2865	411	29	personal	personal	PROPN
inlawrev-2865	411	30	property	property	NOUN
inlawrev-2865	411	31	tax	tax	NOUN
inlawrev-2865	411	32	,	,	PUNCT
inlawrev-2865	411	33	which	which	PRON
inlawrev-2865	411	34	is	be	AUX
inlawrev-2865	411	35	assessed	assess	VERB
inlawrev-2865	411	36	on	on	ADP
inlawrev-2865	411	37	march	march	PROPN
inlawrev-2865	411	38	1	1	NUM
inlawrev-2865	411	39	of	of	ADP
inlawrev-2865	411	40	each	each	DET
inlawrev-2865	411	41	year	year	NOUN
inlawrev-2865	411	42	.	.	PUNCT
inlawrev-2865	412	1	the	the	DET
inlawrev-2865	412	2	state	state	PROPN
inlawrev-2865	412	3	board	board	PROPN
inlawrev-2865	412	4	of	of	ADP
inlawrev-2865	412	5	tax	tax	NOUN
inlawrev-2865	412	6	commissioners	commissioner	NOUN
inlawrev-2865	412	7	assessed	assess	VERB
inlawrev-2865	412	8	personal	personal	ADJ
inlawrev-2865	412	9	property	property	NOUN
inlawrev-2865	412	10	taxation	taxation	NOUN
inlawrev-2865	412	11	against	against	ADP
inlawrev-2865	412	12	the	the	DET
inlawrev-2865	412	13	dealership	dealership	NOUN
inlawrev-2865	412	14	under	under	ADP
inlawrev-2865	412	15	the	the	DET
inlawrev-2865	412	16	language	language	NOUN
inlawrev-2865	412	17	of	of	ADP
inlawrev-2865	412	18	indiana	indiana	PROPN
inlawrev-2865	412	19	code	code	PROPN
inlawrev-2865	412	20	section	section	NOUN
inlawrev-2865	412	21	6	6	NUM
inlawrev-2865	412	22	-	-	SYM
inlawrev-2865	412	23	1.1	1.1	NUM
inlawrev-2865	412	24	-	-	PUNCT
inlawrev-2865	412	25	3	3	NUM
inlawrev-2865	412	26	-	-	SYM
inlawrev-2865	412	27	16	16	NUM
inlawrev-2865	412	28	,	,	PUNCT
inlawrev-2865	412	29	which	which	PRON
inlawrev-2865	412	30	states	state	VERB
inlawrev-2865	412	31	:	:	PUNCT
inlawrev-2865	412	32	if	if	SCONJ
inlawrev-2865	412	33	,	,	PUNCT
inlawrev-2865	412	34	from	from	ADP
inlawrev-2865	412	35	the	the	DET
inlawrev-2865	412	36	evidence	evidence	NOUN
inlawrev-2865	412	37	before	before	ADP
inlawrev-2865	412	38	him	he	PRON
inlawrev-2865	412	39	,	,	PUNCT
inlawrev-2865	412	40	a	a	DET
inlawrev-2865	412	41	township	township	NOUN
inlawrev-2865	412	42	assessor	assessor	NOUN
inlawrev-2865	412	43	determines	determine	VERB
inlawrev-2865	412	44	that	that	SCONJ
inlawrev-2865	412	45	a	a	DET
inlawrev-2865	412	46	person	person	NOUN
inlawrev-2865	412	47	has	have	AUX
inlawrev-2865	412	48	temporarily	temporarily	ADV
inlawrev-2865	412	49	converted	convert	VERB
inlawrev-2865	412	50	any	any	DET
inlawrev-2865	412	51	part	part	NOUN
inlawrev-2865	412	52	of	of	ADP
inlawrev-2865	412	53	his	his	PRON
inlawrev-2865	412	54	personal	personal	ADJ
inlawrev-2865	412	55	71	71	NUM
inlawrev-2865	412	56	.	.	PUNCT
inlawrev-2865	412	57	521	521	NUM
inlawrev-2865	412	58	n.e.2d	n.e.2d	NOUN
inlawrev-2865	412	59	678	678	NUM
inlawrev-2865	412	60	(	(	PUNCT
inlawrev-2865	412	61	ind	ind	NOUN
inlawrev-2865	412	62	.	.	PUNCT
inlawrev-2865	412	63	1988	1988	NUM
inlawrev-2865	412	64	)	)	PUNCT
inlawrev-2865	412	65	.	.	PUNCT
inlawrev-2865	413	1	72	72	NUM
inlawrev-2865	413	2	.	.	PUNCT
inlawrev-2865	413	3	st	st	PROPN
inlawrev-2865	413	4	.	.	PROPN
inlawrev-2865	413	5	mary	mary	PROPN
inlawrev-2865	413	6	's	's	PART
inlawrev-2865	413	7	medical	medical	ADJ
inlawrev-2865	413	8	center	center	NOUN
inlawrev-2865	413	9	,	,	PUNCT
inlawrev-2865	413	10	534	534	NUM
inlawrev-2865	413	11	n.e.2d	n.e.2d	NOUN
inlawrev-2865	413	12	at	at	ADP
inlawrev-2865	413	13	281	281	NUM
inlawrev-2865	413	14	-	-	SYM
inlawrev-2865	413	15	82	82	NUM
inlawrev-2865	413	16	.	.	PUNCT
inlawrev-2865	413	17	73	73	NUM
inlawrev-2865	413	18	.	.	PUNCT
inlawrev-2865	414	1	529	529	NUM
inlawrev-2865	414	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	414	3	1221	1221	NUM
inlawrev-2865	414	4	(	(	PUNCT
inlawrev-2865	414	5	ind	ind	NOUN
inlawrev-2865	414	6	.	.	PUNCT
inlawrev-2865	415	1	tax	tax	PROPN
inlawrev-2865	415	2	ct	ct	PROPN
inlawrev-2865	415	3	.	.	PROPN
inlawrev-2865	415	4	1988	1988	NUM
inlawrev-2865	415	5	)	)	PUNCT
inlawrev-2865	415	6	.	.	PUNCT
inlawrev-2865	416	1	74	74	NUM
inlawrev-2865	416	2	.	.	PUNCT
inlawrev-2865	417	1	ind	ind	PROPN
inlawrev-2865	417	2	.	.	PUNCT
inlawrev-2865	418	1	code	code	PROPN
inlawrev-2865	418	2	§	§	PROPN
inlawrev-2865	418	3	6	6	NUM
inlawrev-2865	418	4	-	-	PUNCT
inlawrev-2865	418	5	l.l-10	l.l-10	NUM
inlawrev-2865	418	6	-	-	PUNCT
inlawrev-2865	418	7	30(b	30(b	NUM
inlawrev-2865	418	8	)	)	PUNCT
inlawrev-2865	418	9	(	(	PUNCT
inlawrev-2865	418	10	1988	1988	NUM
inlawrev-2865	418	11	)	)	PUNCT
inlawrev-2865	418	12	.	.	PUNCT
inlawrev-2865	419	1	75	75	NUM
inlawrev-2865	419	2	.	.	PUNCT
inlawrev-2865	420	1	keller	keller	PROPN
inlawrev-2865	420	2	industries	industries	PROPN
inlawrev-2865	420	3	,	,	PUNCT
inlawrev-2865	420	4	529	529	NUM
inlawrev-2865	420	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	420	6	at	at	ADP
inlawrev-2865	420	7	1224	1224	NUM
inlawrev-2865	420	8	.	.	PUNCT
inlawrev-2865	421	1	76	76	NUM
inlawrev-2865	421	2	.	.	PUNCT
inlawrev-2865	422	1	542	542	NUM
inlawrev-2865	422	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	422	3	245	245	NUM
inlawrev-2865	422	4	(	(	PUNCT
inlawrev-2865	422	5	ind	ind	NOUN
inlawrev-2865	422	6	.	.	PUNCT
inlawrev-2865	423	1	tax	tax	PROPN
inlawrev-2865	423	2	ct	ct	PROPN
inlawrev-2865	423	3	.	.	PROPN
inlawrev-2865	423	4	1989	1989	NUM
inlawrev-2865	423	5	)	)	PUNCT
inlawrev-2865	423	6	.	.	PUNCT
inlawrev-2865	424	1	1990	1990	NUM
inlawrev-2865	424	2	]	]	PUNCT
inlawrev-2865	424	3	indiana	indiana	PROPN
inlawrev-2865	424	4	tax	tax	PROPN
inlawrev-2865	424	5	law	law	NOUN
inlawrev-2865	424	6	547	547	NUM
inlawrev-2865	424	7	property	property	NOUN
inlawrev-2865	424	8	into	into	ADP
inlawrev-2865	424	9	property	property	NOUN
inlawrev-2865	424	10	which	which	PRON
inlawrev-2865	424	11	is	be	AUX
inlawrev-2865	424	12	not	not	PART
inlawrev-2865	424	13	taxable	taxable	ADJ
inlawrev-2865	424	14	under	under	ADP
inlawrev-2865	424	15	this	this	DET
inlawrev-2865	424	16	article	article	NOUN
inlawrev-2865	424	17	to	to	PART
inlawrev-2865	424	18	avoid	avoid	VERB
inlawrev-2865	424	19	the	the	DET
inlawrev-2865	424	20	payment	payment	NOUN
inlawrev-2865	424	21	of	of	ADP
inlawrev-2865	424	22	taxes	taxis	NOUN
inlawrev-2865	424	23	on	on	ADP
inlawrev-2865	424	24	the	the	DET
inlawrev-2865	424	25	converted	converted	ADJ
inlawrev-2865	424	26	property	property	NOUN
inlawrev-2865	424	27	,	,	PUNCT
inlawrev-2865	424	28	the	the	DET
inlawrev-2865	424	29	township	township	NOUN
inlawrev-2865	424	30	assessor	assessor	NOUN
inlawrev-2865	424	31	shall	shall	AUX
inlawrev-2865	424	32	assess	assess	VERB
inlawrev-2865	424	33	the	the	DET
inlawrev-2865	424	34	converted	converted	ADJ
inlawrev-2865	424	35	property	property	NOUN
inlawrev-2865	424	36	to	to	ADP
inlawrev-2865	424	37	the	the	DET
inlawrev-2865	424	38	taxpayer.^	taxpayer.^	NOUN
inlawrev-2865	424	39	''	''	PUNCT
inlawrev-2865	424	40	the	the	DET
inlawrev-2865	424	41	taxpayer	taxpayer	NOUN
inlawrev-2865	424	42	thereafter	thereafter	ADV
inlawrev-2865	424	43	appealed	appeal	VERB
inlawrev-2865	424	44	the	the	DET
inlawrev-2865	424	45	board	board	NOUN
inlawrev-2865	424	46	's	's	PART
inlawrev-2865	424	47	final	final	ADJ
inlawrev-2865	424	48	determination	determination	NOUN
inlawrev-2865	424	49	to	to	ADP
inlawrev-2865	424	50	the	the	DET
inlawrev-2865	424	51	indiana	indiana	PROPN
inlawrev-2865	424	52	tax	tax	PROPN
inlawrev-2865	424	53	court	court	NOUN
inlawrev-2865	424	54	,	,	PUNCT
inlawrev-2865	424	55	which	which	PRON
inlawrev-2865	424	56	ruled	rule	VERB
inlawrev-2865	424	57	in	in	ADP
inlawrev-2865	424	58	favor	favor	NOUN
inlawrev-2865	424	59	of	of	ADP
inlawrev-2865	424	60	the	the	DET
inlawrev-2865	424	61	taxpayer	taxpayer	NOUN
inlawrev-2865	424	62	.	.	PUNCT
inlawrev-2865	425	1	in	in	ADP
inlawrev-2865	425	2	reversing	reverse	VERB
inlawrev-2865	425	3	the	the	DET
inlawrev-2865	425	4	state	state	NOUN
inlawrev-2865	425	5	board	board	NOUN
inlawrev-2865	425	6	of	of	ADP
inlawrev-2865	425	7	tax	tax	NOUN
inlawrev-2865	425	8	commissioners	commissioner	NOUN
inlawrev-2865	425	9	and	and	CCONJ
inlawrev-2865	425	10	finding	find	VERB
inlawrev-2865	425	11	for	for	ADP
inlawrev-2865	425	12	the	the	DET
inlawrev-2865	425	13	taxpayer	taxpayer	NOUN
inlawrev-2865	425	14	,	,	PUNCT
inlawrev-2865	425	15	the	the	DET
inlawrev-2865	425	16	thomas	thomas	PROPN
inlawrev-2865	425	17	dodge	dodge	PROPN
inlawrev-2865	425	18	court	court	PROPN
inlawrev-2865	425	19	held	hold	VERB
inlawrev-2865	425	20	that	that	SCONJ
inlawrev-2865	425	21	no	no	DET
inlawrev-2865	425	22	'	'	PUNCT
inlawrev-2865	425	23	temporary	temporary	ADJ
inlawrev-2865	425	24	'	'	PUNCT
inlawrev-2865	425	25	*	*	PUNCT
inlawrev-2865	425	26	conversion	conversion	NOUN
inlawrev-2865	425	27	of	of	ADP
inlawrev-2865	425	28	personal	personal	ADJ
inlawrev-2865	425	29	property	property	NOUN
inlawrev-2865	425	30	had	have	AUX
inlawrev-2865	425	31	occurred	occur	VERB
inlawrev-2865	425	32	as	as	SCONJ
inlawrev-2865	425	33	found	find	VERB
inlawrev-2865	425	34	by	by	ADP
inlawrev-2865	425	35	the	the	DET
inlawrev-2865	425	36	state	state	PROPN
inlawrev-2865	425	37	board	board	PROPN
inlawrev-2865	425	38	.	.	PUNCT
inlawrev-2865	426	1	rather	rather	ADV
inlawrev-2865	426	2	,	,	PUNCT
inlawrev-2865	426	3	the	the	DET
inlawrev-2865	426	4	evidence	evidence	NOUN
inlawrev-2865	426	5	showed	show	VERB
inlawrev-2865	426	6	that	that	SCONJ
inlawrev-2865	426	7	the	the	DET
inlawrev-2865	426	8	dealer	dealer	NOUN
inlawrev-2865	426	9	entered	enter	VERB
inlawrev-2865	426	10	into	into	ADP
inlawrev-2865	426	11	a	a	DET
inlawrev-2865	426	12	bona	bona	ADJ
inlawrev-2865	426	13	fide	fide	ADJ
inlawrev-2865	426	14	sale	sale	NOUN
inlawrev-2865	426	15	of	of	ADP
inlawrev-2865	426	16	its	its	PRON
inlawrev-2865	426	17	186	186	NUM
inlawrev-2865	426	18	new	new	ADJ
inlawrev-2865	426	19	vehicles	vehicle	NOUN
inlawrev-2865	426	20	to	to	ADP
inlawrev-2865	426	21	an	an	DET
inlawrev-2865	426	22	out	out	ADJ
inlawrev-2865	426	23	-	-	PUNCT
inlawrev-2865	426	24	of	of	ADP
inlawrev-2865	426	25	-	-	PUNCT
inlawrev-2865	426	26	state	state	NOUN
inlawrev-2865	426	27	dealer	dealer	NOUN
inlawrev-2865	426	28	.	.	PUNCT
inlawrev-2865	427	1	the	the	DET
inlawrev-2865	427	2	indiana	indiana	PROPN
inlawrev-2865	427	3	tax	tax	PROPN
inlawrev-2865	427	4	court	court	NOUN
inlawrev-2865	427	5	noted	note	VERB
inlawrev-2865	427	6	the	the	DET
inlawrev-2865	427	7	maxim	maxim	NOUN
inlawrev-2865	427	8	that	that	SCONJ
inlawrev-2865	427	9	"	"	PUNCT
inlawrev-2865	427	10	[	[	X
inlawrev-2865	427	11	m]ere	m]ere	NOUN
inlawrev-2865	427	12	tax	tax	NOUN
inlawrev-2865	427	13	avoidance	avoidance	NOUN
inlawrev-2865	427	14	is	be	AUX
inlawrev-2865	427	15	not	not	PART
inlawrev-2865	427	16	tax	tax	NOUN
inlawrev-2865	427	17	evasion	evasion	NOUN
inlawrev-2865	427	18	.	.	PUNCT
inlawrev-2865	428	1	"	"	PUNCT
inlawrev-2865	428	2	^^	^^	PUNCT
inlawrev-2865	428	3	rather	rather	ADV
inlawrev-2865	428	4	,	,	PUNCT
inlawrev-2865	428	5	the	the	DET
inlawrev-2865	428	6	court	court	NOUN
inlawrev-2865	428	7	wrote	write	VERB
inlawrev-2865	428	8	,	,	PUNCT
inlawrev-2865	428	9	"	"	PUNCT
inlawrev-2865	428	10	[	[	X
inlawrev-2865	428	11	a	a	X
inlawrev-2865	428	12	]	]	X
inlawrev-2865	428	13	taxpayer	taxpayer	NOUN
inlawrev-2865	428	14	has	have	VERB
inlawrev-2865	428	15	the	the	DET
inlawrev-2865	428	16	right	right	NOUN
inlawrev-2865	428	17	to	to	PART
inlawrev-2865	428	18	minimize	minimize	VERB
inlawrev-2865	428	19	or	or	CCONJ
inlawrev-2865	428	20	avoid	avoid	VERB
inlawrev-2865	428	21	taxes	taxis	NOUN
inlawrev-2865	428	22	by	by	ADP
inlawrev-2865	428	23	any	any	DET
inlawrev-2865	428	24	means	mean	NOUN
inlawrev-2865	428	25	which	which	PRON
inlawrev-2865	428	26	the	the	DET
inlawrev-2865	428	27	law	law	NOUN
inlawrev-2865	428	28	permits	permit	VERB
inlawrev-2865	428	29	.	.	PUNCT
inlawrev-2865	429	1	"	"	PUNCT
inlawrev-2865	429	2	^^	^^	CCONJ
inlawrev-2865	429	3	the	the	DET
inlawrev-2865	429	4	thomas	thomas	PROPN
inlawrev-2865	429	5	dodge	dodge	PROPN
inlawrev-2865	429	6	decision	decision	NOUN
inlawrev-2865	429	7	is	be	AUX
inlawrev-2865	429	8	thus	thus	ADV
inlawrev-2865	429	9	an	an	DET
inlawrev-2865	429	10	excellent	excellent	ADJ
inlawrev-2865	429	11	example	example	NOUN
inlawrev-2865	429	12	of	of	ADP
inlawrev-2865	429	13	the	the	DET
inlawrev-2865	429	14	type	type	NOUN
inlawrev-2865	429	15	of	of	ADP
inlawrev-2865	429	16	activity	activity	NOUN
inlawrev-2865	429	17	that	that	PRON
inlawrev-2865	429	18	a	a	DET
inlawrev-2865	429	19	taxpayer	taxpayer	NOUN
inlawrev-2865	429	20	can	can	AUX
inlawrev-2865	429	21	legally	legally	ADV
inlawrev-2865	429	22	engage	engage	VERB
inlawrev-2865	429	23	in	in	ADP
inlawrev-2865	429	24	to	to	PART
inlawrev-2865	429	25	minimize	minimize	VERB
inlawrev-2865	429	26	taxation	taxation	NOUN
inlawrev-2865	429	27	.	.	PUNCT
inlawrev-2865	430	1	d.	d.	PROPN
inlawrev-2865	430	2	estate	estate	PROPN
inlawrev-2865	430	3	tax	tax	NOUN
inlawrev-2865	430	4	the	the	DET
inlawrev-2865	430	5	most	most	ADV
inlawrev-2865	430	6	important	important	ADJ
inlawrev-2865	430	7	decision	decision	NOUN
inlawrev-2865	430	8	on	on	ADP
inlawrev-2865	430	9	indiana	indiana	PROPN
inlawrev-2865	430	10	estate	estate	PROPN
inlawrev-2865	430	11	and	and	CCONJ
inlawrev-2865	430	12	death	death	NOUN
inlawrev-2865	430	13	taxes	taxis	NOUN
inlawrev-2865	430	14	came	come	VERB
inlawrev-2865	430	15	from	from	ADP
inlawrev-2865	430	16	the	the	DET
inlawrev-2865	430	17	indiana	indiana	PROPN
inlawrev-2865	430	18	supreme	supreme	PROPN
inlawrev-2865	430	19	court	court	PROPN
inlawrev-2865	430	20	in	in	ADP
inlawrev-2865	430	21	state	state	PROPN
inlawrev-2865	430	22	department	department	PROPN
inlawrev-2865	430	23	of	of	ADP
inlawrev-2865	430	24	revenue	revenue	NOUN
inlawrev-2865	430	25	v.	v.	ADP
inlawrev-2865	430	26	estate	estate	NOUN
inlawrev-2865	430	27	of	of	ADP
inlawrev-2865	430	28	eberbach.^^	eberbach.^^	NOUN
inlawrev-2865	430	29	in	in	ADP
inlawrev-2865	430	30	eberbach	eberbach	NOUN
inlawrev-2865	430	31	the	the	DET
inlawrev-2865	430	32	estate	estate	NOUN
inlawrev-2865	430	33	,	,	PUNCT
inlawrev-2865	430	34	on	on	ADP
inlawrev-2865	430	35	its	its	PRON
inlawrev-2865	430	36	federal	federal	ADJ
inlawrev-2865	430	37	estate	estate	NOUN
inlawrev-2865	430	38	tax	tax	NOUN
inlawrev-2865	430	39	return	return	NOUN
inlawrev-2865	430	40	,	,	PUNCT
inlawrev-2865	430	41	claimed	claim	VERB
inlawrev-2865	430	42	a	a	DET
inlawrev-2865	430	43	federal	federal	ADJ
inlawrev-2865	430	44	credit	credit	NOUN
inlawrev-2865	430	45	for	for	ADP
inlawrev-2865	430	46	state	state	NOUN
inlawrev-2865	430	47	death	death	NOUN
inlawrev-2865	430	48	taxes	taxis	NOUN
inlawrev-2865	430	49	of	of	ADP
inlawrev-2865	430	50	$	$	SYM
inlawrev-2865	430	51	2,085	2,085	NUM
inlawrev-2865	430	52	.	.	PUNCT
inlawrev-2865	431	1	the	the	DET
inlawrev-2865	431	2	estate	estate	NOUN
inlawrev-2865	431	3	then	then	ADV
inlawrev-2865	431	4	filed	file	VERB
inlawrev-2865	431	5	an	an	DET
inlawrev-2865	431	6	indiana	indiana	PROPN
inlawrev-2865	431	7	inheritance	inheritance	NOUN
inlawrev-2865	431	8	tax	tax	NOUN
inlawrev-2865	431	9	return	return	NOUN
inlawrev-2865	431	10	with	with	ADP
inlawrev-2865	431	11	the	the	DET
inlawrev-2865	431	12	trial	trial	NOUN
inlawrev-2865	431	13	court	court	NOUN
inlawrev-2865	431	14	,	,	PUNCT
inlawrev-2865	431	15	which	which	DET
inlawrev-2865	431	16	court	court	NOUN
inlawrev-2865	431	17	determined	determine	VERB
inlawrev-2865	431	18	that	that	SCONJ
inlawrev-2865	431	19	the	the	DET
inlawrev-2865	431	20	estate	estate	NOUN
inlawrev-2865	431	21	owed	owe	VERB
inlawrev-2865	431	22	$	$	SYM
inlawrev-2865	431	23	2,085	2,085	NUM
inlawrev-2865	431	24	,	,	PUNCT
inlawrev-2865	431	25	the	the	DET
inlawrev-2865	431	26	same	same	ADJ
inlawrev-2865	431	27	amount	amount	NOUN
inlawrev-2865	431	28	the	the	DET
inlawrev-2865	431	29	estate	estate	NOUN
inlawrev-2865	431	30	had	have	AUX
inlawrev-2865	431	31	claimed	claim	VERB
inlawrev-2865	431	32	as	as	ADP
inlawrev-2865	431	33	a	a	DET
inlawrev-2865	431	34	state	state	NOUN
inlawrev-2865	431	35	credit	credit	NOUN
inlawrev-2865	431	36	on	on	ADP
inlawrev-2865	431	37	its	its	PRON
inlawrev-2865	431	38	federal	federal	ADJ
inlawrev-2865	431	39	return	return	NOUN
inlawrev-2865	431	40	.	.	PUNCT
inlawrev-2865	432	1	the	the	DET
inlawrev-2865	432	2	trial	trial	NOUN
inlawrev-2865	432	3	court	court	NOUN
inlawrev-2865	432	4	gave	give	VERB
inlawrev-2865	432	5	the	the	DET
inlawrev-2865	432	6	estate	estate	NOUN
inlawrev-2865	432	7	a	a	DET
inlawrev-2865	432	8	5^o	5^o	NUM
inlawrev-2865	432	9	reduction	reduction	NOUN
inlawrev-2865	432	10	for	for	ADP
inlawrev-2865	432	11	early	early	ADJ
inlawrev-2865	432	12	payment	payment	NOUN
inlawrev-2865	432	13	(	(	PUNCT
inlawrev-2865	432	14	equating	equate	VERB
inlawrev-2865	432	15	to	to	ADP
inlawrev-2865	432	16	$	$	SYM
inlawrev-2865	432	17	104	104	NUM
inlawrev-2865	432	18	)	)	PUNCT
inlawrev-2865	432	19	,	,	PUNCT
inlawrev-2865	432	20	and	and	CCONJ
inlawrev-2865	432	21	the	the	DET
inlawrev-2865	432	22	estate	estate	NOUN
inlawrev-2865	432	23	thus	thus	ADV
inlawrev-2865	432	24	paid	pay	VERB
inlawrev-2865	432	25	approximately	approximately	ADV
inlawrev-2865	432	26	$	$	SYM
inlawrev-2865	432	27	1,981	1,981	NUM
inlawrev-2865	432	28	in	in	ADP
inlawrev-2865	432	29	indiana	indiana	PROPN
inlawrev-2865	432	30	inheritance	inheritance	NOUN
inlawrev-2865	432	31	tax.^^	tax.^^	PROPN
inlawrev-2865	432	32	a	a	DET
inlawrev-2865	432	33	few	few	ADJ
inlawrev-2865	432	34	months	month	NOUN
inlawrev-2865	432	35	later	later	ADV
inlawrev-2865	432	36	the	the	DET
inlawrev-2865	432	37	indiana	indiana	PROPN
inlawrev-2865	432	38	department	department	PROPN
inlawrev-2865	432	39	of	of	ADP
inlawrev-2865	432	40	revenue	revenue	NOUN
inlawrev-2865	432	41	determined	determine	VERB
inlawrev-2865	432	42	that	that	SCONJ
inlawrev-2865	432	43	the	the	DET
inlawrev-2865	432	44	estate	estate	NOUN
inlawrev-2865	432	45	owed	owe	VERB
inlawrev-2865	432	46	some	some	DET
inlawrev-2865	432	47	$	$	SYM
inlawrev-2865	432	48	3,000	3,000	NUM
inlawrev-2865	432	49	in	in	ADP
inlawrev-2865	432	50	indiana	indiana	PROPN
inlawrev-2865	432	51	estate	estate	PROPN
inlawrev-2865	432	52	tax	tax	NOUN
inlawrev-2865	432	53	.	.	PUNCT
inlawrev-2865	433	1	the	the	DET
inlawrev-2865	433	2	estate	estate	NOUN
inlawrev-2865	433	3	paid	pay	VERB
inlawrev-2865	433	4	77	77	NUM
inlawrev-2865	433	5	.	.	PUNCT
inlawrev-2865	434	1	ind	ind	PROPN
inlawrev-2865	434	2	.	.	PUNCT
inlawrev-2865	435	1	code	code	PROPN
inlawrev-2865	435	2	§	§	PROPN
inlawrev-2865	435	3	6	6	NUM
inlawrev-2865	435	4	-	-	SYM
inlawrev-2865	435	5	1.1	1.1	NUM
inlawrev-2865	435	6	-	-	PUNCT
inlawrev-2865	435	7	3	3	NUM
inlawrev-2865	435	8	-	-	SYM
inlawrev-2865	435	9	16	16	NUM
inlawrev-2865	435	10	(	(	PUNCT
inlawrev-2865	435	11	1988	1988	NUM
inlawrev-2865	435	12	)	)	PUNCT
inlawrev-2865	435	13	.	.	PUNCT
inlawrev-2865	436	1	78	78	NUM
inlawrev-2865	436	2	.	.	PUNCT
inlawrev-2865	437	1	thomas	thomas	PROPN
inlawrev-2865	437	2	dodge	dodge	PROPN
inlawrev-2865	437	3	,	,	PUNCT
inlawrev-2865	437	4	542	542	NUM
inlawrev-2865	437	5	n.e.2d	n.e.2d	NOUN
inlawrev-2865	437	6	at	at	ADP
inlawrev-2865	437	7	246	246	NUM
inlawrev-2865	437	8	.	.	PUNCT
inlawrev-2865	437	9	79	79	NUM
inlawrev-2865	437	10	.	.	PUNCT
inlawrev-2865	438	1	i	i	PRON
inlawrev-2865	438	2	d.	d.	PROPN
inlawrev-2865	438	3	(	(	PUNCT
inlawrev-2865	438	4	citing	cite	VERB
inlawrev-2865	438	5	ogden	ogden	PROPN
inlawrev-2865	438	6	v.	v.	PROPN
inlawrev-2865	438	7	walker	walker	PROPN
inlawrev-2865	438	8	,	,	PUNCT
inlawrev-2865	438	9	59	59	NUM
inlawrev-2865	438	10	ind	ind	NOUN
inlawrev-2865	438	11	.	.	PUNCT
inlawrev-2865	439	1	460	460	NUM
inlawrev-2865	439	2	(	(	PUNCT
inlawrev-2865	439	3	1877	1877	NUM
inlawrev-2865	439	4	)	)	PUNCT
inlawrev-2865	439	5	)	)	PUNCT
inlawrev-2865	439	6	.	.	PUNCT
inlawrev-2865	440	1	80	80	NUM
inlawrev-2865	440	2	.	.	X
inlawrev-2865	441	1	535	535	NUM
inlawrev-2865	441	2	n.e.2d	n.e.2d	NOUN
inlawrev-2865	441	3	1194	1194	NUM
inlawrev-2865	441	4	(	(	PUNCT
inlawrev-2865	441	5	ind	ind	NOUN
inlawrev-2865	441	6	.	.	PUNCT
inlawrev-2865	441	7	1989	1989	NUM
inlawrev-2865	441	8	)	)	PUNCT
inlawrev-2865	441	9	.	.	PUNCT
inlawrev-2865	442	1	the	the	DET
inlawrev-2865	442	2	indiana	indiana	PROPN
inlawrev-2865	442	3	tax	tax	PROPN
inlawrev-2865	442	4	court	court	NOUN
inlawrev-2865	442	5	addressed	address	VERB
inlawrev-2865	442	6	two	two	NUM
inlawrev-2865	442	7	cases	case	NOUN
inlawrev-2865	442	8	involving	involve	VERB
inlawrev-2865	442	9	death	death	NOUN
inlawrev-2865	442	10	taxes	taxis	NOUN
inlawrev-2865	442	11	during	during	ADP
inlawrev-2865	442	12	the	the	DET
inlawrev-2865	442	13	survey	survey	NOUN
inlawrev-2865	442	14	period	period	NOUN
inlawrev-2865	442	15	;	;	PUNCT
inlawrev-2865	442	16	however	however	ADV
inlawrev-2865	442	17	,	,	PUNCT
inlawrev-2865	442	18	these	these	DET
inlawrev-2865	442	19	decisions	decision	NOUN
inlawrev-2865	442	20	are	be	AUX
inlawrev-2865	442	21	not	not	PART
inlawrev-2865	442	22	that	that	ADV
inlawrev-2865	442	23	significant	significant	ADJ
inlawrev-2865	442	24	in	in	ADP
inlawrev-2865	442	25	terms	term	NOUN
inlawrev-2865	442	26	of	of	ADP
inlawrev-2865	442	27	indiana	indiana	PROPN
inlawrev-2865	442	28	taxation	taxation	PROPN
inlawrev-2865	442	29	and	and	CCONJ
inlawrev-2865	442	30	are	be	AUX
inlawrev-2865	442	31	merely	merely	ADV
inlawrev-2865	442	32	noted	note	VERB
inlawrev-2865	442	33	here	here	ADV
inlawrev-2865	442	34	.	.	PUNCT
inlawrev-2865	443	1	see	see	VERB
inlawrev-2865	443	2	estate	estate	NOUN
inlawrev-2865	443	3	of	of	ADP
inlawrev-2865	443	4	sowers	sower	NOUN
inlawrev-2865	443	5	v.	v.	ADP
inlawrev-2865	443	6	indiana	indiana	PROPN
inlawrev-2865	443	7	dep't	dep't	PROPN
inlawrev-2865	443	8	of	of	ADP
inlawrev-2865	443	9	revenue	revenue	NOUN
inlawrev-2865	443	10	,	,	PUNCT
inlawrev-2865	443	11	533	533	NUM
inlawrev-2865	443	12	n.e.2d	n.e.2d	NOUN
inlawrev-2865	443	13	1306	1306	NUM
inlawrev-2865	443	14	(	(	PUNCT
inlawrev-2865	443	15	ind	ind	NOUN
inlawrev-2865	443	16	.	.	PUNCT
inlawrev-2865	444	1	tax	tax	PROPN
inlawrev-2865	444	2	ct	ct	PROPN
inlawrev-2865	444	3	.	.	PROPN
inlawrev-2865	444	4	1989	1989	NUM
inlawrev-2865	444	5	)	)	PUNCT
inlawrev-2865	444	6	(	(	PUNCT
inlawrev-2865	444	7	court	court	NOUN
inlawrev-2865	444	8	interprets	interpret	VERB
inlawrev-2865	444	9	trust	trust	NOUN
inlawrev-2865	444	10	language	language	NOUN
inlawrev-2865	444	11	of	of	ADP
inlawrev-2865	444	12	"	"	PUNCT
inlawrev-2865	444	13	per	per	ADP
inlawrev-2865	444	14	stirpes	stirps	NOUN
inlawrev-2865	444	15	among	among	ADP
inlawrev-2865	444	16	my	my	PRON
inlawrev-2865	444	17	living	live	VERB
inlawrev-2865	444	18	children	child	NOUN
inlawrev-2865	444	19	and	and	CCONJ
inlawrev-2865	444	20	grandchildren	grandchild	NOUN
inlawrev-2865	444	21	"	"	PUNCT
inlawrev-2865	444	22	as	as	ADP
inlawrev-2865	444	23	requiring	require	VERB
inlawrev-2865	444	24	distribution	distribution	NOUN
inlawrev-2865	444	25	in	in	ADP
inlawrev-2865	444	26	equal	equal	ADJ
inlawrev-2865	444	27	shares	share	NOUN
inlawrev-2865	444	28	to	to	ADP
inlawrev-2865	444	29	the	the	DET
inlawrev-2865	444	30	decedent	decedent	NOUN
inlawrev-2865	444	31	's	's	PART
inlawrev-2865	444	32	three	three	NUM
inlawrev-2865	444	33	living	live	VERB
inlawrev-2865	444	34	children	child	NOUN
inlawrev-2865	444	35	and	and	CCONJ
inlawrev-2865	444	36	only	only	ADV
inlawrev-2865	444	37	to	to	ADP
inlawrev-2865	444	38	the	the	DET
inlawrev-2865	444	39	grandchildren	grandchild	NOUN
inlawrev-2865	444	40	by	by	ADP
inlawrev-2865	444	41	representation	representation	NOUN
inlawrev-2865	444	42	)	)	PUNCT
inlawrev-2865	444	43	;	;	PUNCT
inlawrev-2865	445	1	blood	blood	NOUN
inlawrev-2865	445	2	v.	v.	ADP
inlawrev-2865	445	3	poindexter	poindexter	PROPN
inlawrev-2865	445	4	,	,	PUNCT
inlawrev-2865	445	5	534	534	NUM
inlawrev-2865	445	6	n.e.2d	n.e.2d	NOUN
inlawrev-2865	445	7	768	768	NUM
inlawrev-2865	445	8	(	(	PUNCT
inlawrev-2865	445	9	ind	ind	NOUN
inlawrev-2865	445	10	.	.	PUNCT
inlawrev-2865	446	1	tax	tax	PROPN
inlawrev-2865	446	2	ct	ct	PROPN
inlawrev-2865	446	3	.	.	PROPN
inlawrev-2865	446	4	1989	1989	NUM
inlawrev-2865	446	5	)	)	PUNCT
inlawrev-2865	446	6	(	(	PUNCT
inlawrev-2865	446	7	transfer	transfer	NOUN
inlawrev-2865	446	8	of	of	ADP
inlawrev-2865	446	9	beneficial	beneficial	ADJ
inlawrev-2865	446	10	interest	interest	NOUN
inlawrev-2865	446	11	in	in	ADP
inlawrev-2865	446	12	charitable	charitable	ADJ
inlawrev-2865	446	13	remainder	remainder	NOUN
inlawrev-2865	446	14	unitrust	unitrust	NOUN
inlawrev-2865	446	15	,	,	PUNCT
inlawrev-2865	446	16	including	include	VERB
inlawrev-2865	446	17	as	as	ADP
inlawrev-2865	446	18	asset	asset	NOUN
inlawrev-2865	446	19	a	a	DET
inlawrev-2865	446	20	beneficial	beneficial	ADJ
inlawrev-2865	446	21	interest	interest	NOUN
inlawrev-2865	446	22	in	in	ADP
inlawrev-2865	446	23	land	land	NOUN
inlawrev-2865	446	24	trust	trust	NOUN
inlawrev-2865	446	25	holding	hold	VERB
inlawrev-2865	446	26	indiana	indiana	PROPN
inlawrev-2865	446	27	real	real	ADJ
inlawrev-2865	446	28	property	property	NOUN
inlawrev-2865	446	29	,	,	PUNCT
inlawrev-2865	446	30	to	to	PART
inlawrev-2865	446	31	be	be	AUX
inlawrev-2865	446	32	transfer	transfer	NOUN
inlawrev-2865	446	33	of	of	ADP
inlawrev-2865	446	34	intangible	intangible	ADJ
inlawrev-2865	446	35	property	property	NOUN
inlawrev-2865	446	36	not	not	PART
inlawrev-2865	446	37	subject	subject	ADJ
inlawrev-2865	446	38	to	to	ADP
inlawrev-2865	446	39	inheritance	inheritance	NOUN
inlawrev-2865	446	40	tax	tax	NOUN
inlawrev-2865	446	41	)	)	PUNCT
inlawrev-2865	446	42	.	.	PUNCT
inlawrev-2865	447	1	81	81	NUM
inlawrev-2865	447	2	.	.	PUNCT
inlawrev-2865	447	3	eberbach	eberbach	NOUN
inlawrev-2865	447	4	,	,	PUNCT
inlawrev-2865	447	5	535	535	NUM
inlawrev-2865	447	6	n.e.2d	n.e.2d	NOUN
inlawrev-2865	447	7	at	at	ADP
inlawrev-2865	447	8	1195	1195	NUM
inlawrev-2865	447	9	.	.	PUNCT
inlawrev-2865	448	1	548	548	NUM
inlawrev-2865	448	2	indiana	indiana	PROPN
inlawrev-2865	448	3	law	law	PROPN
inlawrev-2865	448	4	review	review	NOUN
inlawrev-2865	448	5	[	[	X
inlawrev-2865	448	6	vol	vol	NOUN
inlawrev-2865	448	7	.	.	PUNCT
inlawrev-2865	448	8	23:531	23:531	NUM
inlawrev-2865	449	1	the	the	DET
inlawrev-2865	449	2	assessment	assessment	NOUN
inlawrev-2865	449	3	,	,	PUNCT
inlawrev-2865	449	4	sought	seek	VERB
inlawrev-2865	449	5	a	a	DET
inlawrev-2865	449	6	refund	refund	NOUN
inlawrev-2865	449	7	from	from	ADP
inlawrev-2865	449	8	the	the	DET
inlawrev-2865	449	9	department	department	NOUN
inlawrev-2865	449	10	of	of	ADP
inlawrev-2865	449	11	revenue	revenue	NOUN
inlawrev-2865	449	12	,	,	PUNCT
inlawrev-2865	449	13	but	but	CCONJ
inlawrev-2865	449	14	the	the	DET
inlawrev-2865	449	15	claim	claim	NOUN
inlawrev-2865	449	16	for	for	ADP
inlawrev-2865	449	17	refund	refund	NOUN
inlawrev-2865	449	18	was	be	AUX
inlawrev-2865	449	19	denied	deny	VERB
inlawrev-2865	449	20	.	.	PUNCT
inlawrev-2865	450	1	the	the	DET
inlawrev-2865	450	2	estate	estate	NOUN
inlawrev-2865	450	3	then	then	ADV
inlawrev-2865	450	4	timely	timely	ADV
inlawrev-2865	450	5	appealed	appeal	VERB
inlawrev-2865	450	6	the	the	DET
inlawrev-2865	450	7	department	department	NOUN
inlawrev-2865	450	8	of	of	ADP
inlawrev-2865	450	9	revenue	revenue	NOUN
inlawrev-2865	450	10	's	's	PART
inlawrev-2865	450	11	final	final	ADJ
inlawrev-2865	450	12	determination	determination	NOUN
inlawrev-2865	450	13	to	to	ADP
inlawrev-2865	450	14	the	the	DET
inlawrev-2865	450	15	indiana	indiana	PROPN
inlawrev-2865	450	16	tax	tax	PROPN
inlawrev-2865	450	17	court	court	NOUN
inlawrev-2865	450	18	,	,	PUNCT
inlawrev-2865	450	19	which	which	PRON
inlawrev-2865	450	20	held	hold	VERB
inlawrev-2865	450	21	that	that	SCONJ
inlawrev-2865	450	22	the	the	DET
inlawrev-2865	450	23	estate	estate	NOUN
inlawrev-2865	450	24	owed	owe	VERB
inlawrev-2865	450	25	only	only	ADV
inlawrev-2865	450	26	$	$	SYM
inlawrev-2865	450	27	104	104	NUM
inlawrev-2865	450	28	in	in	ADP
inlawrev-2865	450	29	indiana	indiana	PROPN
inlawrev-2865	450	30	estate	estate	PROPN
inlawrev-2865	450	31	tax	tax	NOUN
inlawrev-2865	450	32	.	.	PUNCT
inlawrev-2865	451	1	the	the	DET
inlawrev-2865	451	2	indiana	indiana	PROPN
inlawrev-2865	451	3	tax	tax	PROPN
inlawrev-2865	451	4	court	court	NOUN
inlawrev-2865	451	5	ruled	rule	VERB
inlawrev-2865	451	6	that	that	SCONJ
inlawrev-2865	451	7	the	the	DET
inlawrev-2865	451	8	estate	estate	NOUN
inlawrev-2865	451	9	was	be	AUX
inlawrev-2865	451	10	liable	liable	ADJ
inlawrev-2865	451	11	for	for	ADP
inlawrev-2865	451	12	this	this	DET
inlawrev-2865	451	13	amount	amount	NOUN
inlawrev-2865	451	14	because	because	SCONJ
inlawrev-2865	451	15	it	it	PRON
inlawrev-2865	451	16	was	be	AUX
inlawrev-2865	451	17	the	the	DET
inlawrev-2865	451	18	difference	difference	NOUN
inlawrev-2865	451	19	between	between	ADP
inlawrev-2865	451	20	the	the	DET
inlawrev-2865	451	21	federal	federal	ADJ
inlawrev-2865	451	22	credit	credit	NOUN
inlawrev-2865	451	23	taken	take	VERB
inlawrev-2865	451	24	for	for	ADP
inlawrev-2865	451	25	state	state	NOUN
inlawrev-2865	451	26	death	death	NOUN
inlawrev-2865	451	27	taxes	taxis	NOUN
inlawrev-2865	451	28	and	and	CCONJ
inlawrev-2865	451	29	the	the	DET
inlawrev-2865	451	30	actual	actual	ADJ
inlawrev-2865	451	31	amount	amount	NOUN
inlawrev-2865	451	32	of	of	ADP
inlawrev-2865	451	33	death	death	NOUN
inlawrev-2865	451	34	taxes	taxis	NOUN
inlawrev-2865	451	35	paid.*^	paid.*^	PROPN
inlawrev-2865	451	36	the	the	DET
inlawrev-2865	451	37	department	department	PROPN
inlawrev-2865	451	38	of	of	ADP
inlawrev-2865	451	39	revenue	revenue	NOUN
inlawrev-2865	451	40	appealed	appeal	VERB
inlawrev-2865	451	41	the	the	DET
inlawrev-2865	451	42	indiana	indiana	PROPN
inlawrev-2865	451	43	tax	tax	PROPN
inlawrev-2865	451	44	court	court	NOUN
inlawrev-2865	451	45	's	's	PART
inlawrev-2865	451	46	decision	decision	NOUN
inlawrev-2865	451	47	to	to	ADP
inlawrev-2865	451	48	the	the	DET
inlawrev-2865	451	49	indiana	indiana	PROPN
inlawrev-2865	451	50	supreme	supreme	PROPN
inlawrev-2865	451	51	court	court	PROPN
inlawrev-2865	451	52	,	,	PUNCT
inlawrev-2865	451	53	which	which	PRON
inlawrev-2865	451	54	affirmed	affirm	VERB
inlawrev-2865	451	55	the	the	DET
inlawrev-2865	451	56	indiana	indiana	PROPN
inlawrev-2865	451	57	tax	tax	PROPN
inlawrev-2865	451	58	court	court	NOUN
inlawrev-2865	451	59	's	's	PART
inlawrev-2865	451	60	holding	holding	NOUN
inlawrev-2865	451	61	.	.	PUNCT
inlawrev-2865	452	1	the	the	DET
inlawrev-2865	452	2	indiana	indiana	PROPN
inlawrev-2865	452	3	supreme	supreme	PROPN
inlawrev-2865	452	4	court	court	PROPN
inlawrev-2865	452	5	explained	explain	VERB
inlawrev-2865	452	6	that	that	SCONJ
inlawrev-2865	452	7	the	the	DET
inlawrev-2865	452	8	indiana	indiana	PROPN
inlawrev-2865	452	9	estate	estate	PROPN
inlawrev-2865	452	10	tax	tax	NOUN
inlawrev-2865	452	11	is	be	AUX
inlawrev-2865	452	12	only	only	ADV
inlawrev-2865	452	13	imposed	impose	VERB
inlawrev-2865	452	14	if	if	SCONJ
inlawrev-2865	452	15	the	the	DET
inlawrev-2865	452	16	total	total	ADJ
inlawrev-2865	452	17	state	state	NOUN
inlawrev-2865	452	18	death	death	NOUN
inlawrev-2865	452	19	taxes	taxis	NOUN
inlawrev-2865	452	20	paid	pay	VERB
inlawrev-2865	452	21	(	(	PUNCT
inlawrev-2865	452	22	which	which	DET
inlawrev-2865	452	23	death	death	NOUN
inlawrev-2865	452	24	taxes	taxis	NOUN
inlawrev-2865	452	25	by	by	ADP
inlawrev-2865	452	26	definition	definition	NOUN
inlawrev-2865	452	27	include	include	VERB
inlawrev-2865	452	28	an	an	DET
inlawrev-2865	452	29	inheritance	inheritance	NOUN
inlawrev-2865	452	30	or	or	CCONJ
inlawrev-2865	452	31	other	other	ADJ
inlawrev-2865	452	32	transfer	transfer	NOUN
inlawrev-2865	452	33	t2ix	t2ix	NUM
inlawrev-2865	452	34	imposed	impose	VERB
inlawrev-2865	452	35	because	because	SCONJ
inlawrev-2865	452	36	of	of	ADP
inlawrev-2865	452	37	death	death	NOUN
inlawrev-2865	452	38	but	but	CCONJ
inlawrev-2865	452	39	do	do	AUX
inlawrev-2865	452	40	not	not	PART
inlawrev-2865	452	41	include	include	VERB
inlawrev-2865	452	42	the	the	DET
inlawrev-2865	452	43	indiana	indiana	PROPN
inlawrev-2865	452	44	estate	estate	PROPN
inlawrev-2865	452	45	tax)^^	tax)^^	PROPN
inlawrev-2865	452	46	are	be	AUX
inlawrev-2865	452	47	less	less	ADJ
inlawrev-2865	452	48	than	than	ADP
inlawrev-2865	452	49	the	the	DET
inlawrev-2865	452	50	maximum	maximum	ADJ
inlawrev-2865	452	51	federal	federal	ADJ
inlawrev-2865	452	52	estate	estate	NOUN
inlawrev-2865	452	53	tax	tax	NOUN
inlawrev-2865	452	54	.	.	PUNCT
inlawrev-2865	453	1	by	by	ADP
inlawrev-2865	453	2	statute	statute	PROPN
inlawrev-2865	453	3	,	,	PUNCT
inlawrev-2865	453	4	the	the	DET
inlawrev-2865	453	5	indiana	indiana	PROPN
inlawrev-2865	453	6	estate	estate	PROPN
inlawrev-2865	453	7	tax	tax	NOUN
inlawrev-2865	453	8	thus	thus	ADV
inlawrev-2865	453	9	equals	equal	VERB
inlawrev-2865	453	10	the	the	DET
inlawrev-2865	453	11	remainder	remainder	NOUN
inlawrev-2865	453	12	of	of	ADP
inlawrev-2865	453	13	(	(	PUNCT
inlawrev-2865	453	14	1	1	X
inlawrev-2865	453	15	)	)	PUNCT
inlawrev-2865	453	16	the	the	DET
inlawrev-2865	453	17	federal	federal	ADJ
inlawrev-2865	453	18	death	death	NOUN
inlawrev-2865	453	19	tax	tax	NOUN
inlawrev-2865	453	20	credit	credit	NOUN
inlawrev-2865	453	21	allowed	allow	VERB
inlawrev-2865	453	22	against	against	ADP
inlawrev-2865	453	23	the	the	DET
inlawrev-2865	453	24	federal	federal	ADJ
inlawrev-2865	453	25	estate	estate	NOUN
inlawrev-2865	453	26	tax	tax	NOUN
inlawrev-2865	453	27	,	,	PUNCT
inlawrev-2865	453	28	minus	minus	CCONJ
inlawrev-2865	453	29	(	(	PUNCT
inlawrev-2865	453	30	2	2	X
inlawrev-2865	453	31	)	)	PUNCT
inlawrev-2865	453	32	the	the	DET
inlawrev-2865	453	33	total	total	ADJ
inlawrev-2865	453	34	state	state	NOUN
inlawrev-2865	453	35	death	death	NOUN
inlawrev-2865	453	36	taxes	taxis	NOUN
inlawrev-2865	453	37	actually	actually	ADV
inlawrev-2865	453	38	paid.**^	paid.**^	VERB
inlawrev-2865	453	39	"	"	PUNCT
inlawrev-2865	453	40	*	*	AUX
inlawrev-2865	453	41	in	in	ADP
inlawrev-2865	453	42	this	this	DET
inlawrev-2865	453	43	case	case	NOUN
inlawrev-2865	453	44	,	,	PUNCT
inlawrev-2865	453	45	then	then	ADV
inlawrev-2865	453	46	,	,	PUNCT
inlawrev-2865	453	47	the	the	DET
inlawrev-2865	453	48	indiana	indiana	PROPN
inlawrev-2865	453	49	estate	estate	PROPN
inlawrev-2865	453	50	tax	tax	NOUN
inlawrev-2865	453	51	equalled	equal	VERB
inlawrev-2865	453	52	the	the	DET
inlawrev-2865	453	53	credit	credit	NOUN
inlawrev-2865	453	54	allowed	allow	VERB
inlawrev-2865	453	55	for	for	ADP
inlawrev-2865	453	56	death	death	NOUN
inlawrev-2865	453	57	taxes	taxis	NOUN
inlawrev-2865	453	58	,	,	PUNCT
inlawrev-2865	453	59	which	which	PRON
inlawrev-2865	453	60	was	be	AUX
inlawrev-2865	453	61	$	$	SYM
inlawrev-2865	453	62	2,085	2,085	NUM
inlawrev-2865	453	63	,	,	PUNCT
inlawrev-2865	453	64	minus	minus	CCONJ
inlawrev-2865	453	65	the	the	DET
inlawrev-2865	453	66	total	total	ADJ
inlawrev-2865	453	67	state	state	NOUN
inlawrev-2865	453	68	death	death	NOUN
inlawrev-2865	453	69	taxes	taxis	NOUN
inlawrev-2865	453	70	actually	actually	ADV
inlawrev-2865	453	71	paid	pay	VERB
inlawrev-2865	453	72	,	,	PUNCT
inlawrev-2865	453	73	which	which	PRON
inlawrev-2865	453	74	was	be	AUX
inlawrev-2865	453	75	$	$	SYM
inlawrev-2865	453	76	1,981	1,981	NUM
inlawrev-2865	453	77	.	.	PUNCT
inlawrev-2865	454	1	by	by	ADP
inlawrev-2865	454	2	applying	apply	VERB
inlawrev-2865	454	3	the	the	DET
inlawrev-2865	454	4	statute	statute	NOUN
inlawrev-2865	454	5	,	,	PUNCT
inlawrev-2865	454	6	then	then	ADV
inlawrev-2865	454	7	the	the	DET
inlawrev-2865	454	8	total	total	ADJ
inlawrev-2865	454	9	indiana	indiana	PROPN
inlawrev-2865	454	10	estate	estate	PROPN
inlawrev-2865	454	11	tax	tax	NOUN
inlawrev-2865	454	12	was	be	AUX
inlawrev-2865	454	13	just	just	ADV
inlawrev-2865	454	14	$	$	SYM
inlawrev-2865	454	15	104	104	NUM
inlawrev-2865	454	16	,	,	PUNCT
inlawrev-2865	454	17	not	not	PART
inlawrev-2865	454	18	the	the	DET
inlawrev-2865	454	19	$	$	SYM
inlawrev-2865	454	20	3,000	3,000	NUM
inlawrev-2865	454	21	that	that	PRON
inlawrev-2865	454	22	the	the	DET
inlawrev-2865	454	23	department	department	NOUN
inlawrev-2865	454	24	of	of	ADP
inlawrev-2865	454	25	revenue	revenue	NOUN
inlawrev-2865	454	26	assessed	assess	VERB
inlawrev-2865	454	27	.	.	PUNCT
inlawrev-2865	455	1	the	the	DET
inlawrev-2865	455	2	department	department	PROPN
inlawrev-2865	455	3	of	of	ADP
inlawrev-2865	455	4	revenue	revenue	NOUN
inlawrev-2865	455	5	had	have	AUX
inlawrev-2865	455	6	based	base	VERB
inlawrev-2865	455	7	its	its	PRON
inlawrev-2865	455	8	higher	high	ADJ
inlawrev-2865	455	9	assessment	assessment	NOUN
inlawrev-2865	455	10	of	of	ADP
inlawrev-2865	455	11	the	the	DET
inlawrev-2865	455	12	indiana	indiana	PROPN
inlawrev-2865	455	13	estate	estate	PROPN
inlawrev-2865	455	14	tax	tax	NOUN
inlawrev-2865	455	15	on	on	ADP
inlawrev-2865	455	16	the	the	DET
inlawrev-2865	455	17	maximum	maximum	ADJ
inlawrev-2865	455	18	federal	federal	ADJ
inlawrev-2865	455	19	credit	credit	NOUN
inlawrev-2865	455	20	that	that	PRON
inlawrev-2865	455	21	the	the	DET
inlawrev-2865	455	22	estate	estate	NOUN
inlawrev-2865	455	23	could	could	AUX
inlawrev-2865	455	24	have	have	AUX
inlawrev-2865	455	25	taken	take	VERB
inlawrev-2865	455	26	on	on	ADP
inlawrev-2865	455	27	its	its	PRON
inlawrev-2865	455	28	federal	federal	ADJ
inlawrev-2865	455	29	return	return	NOUN
inlawrev-2865	455	30	for	for	ADP
inlawrev-2865	455	31	state	state	NOUN
inlawrev-2865	455	32	death	death	NOUN
inlawrev-2865	455	33	taxes	taxis	NOUN
inlawrev-2865	455	34	,	,	PUNCT
inlawrev-2865	455	35	which	which	DET
inlawrev-2865	455	36	maximum	maximum	ADJ
inlawrev-2865	455	37	credit	credit	NOUN
inlawrev-2865	455	38	was	be	AUX
inlawrev-2865	455	39	some	some	DET
inlawrev-2865	455	40	$	$	SYM
inlawrev-2865	455	41	5,000	5,000	NUM
inlawrev-2865	455	42	.	.	PUNCT
inlawrev-2865	456	1	the	the	DET
inlawrev-2865	456	2	department	department	NOUN
inlawrev-2865	456	3	had	have	AUX
inlawrev-2865	456	4	thus	thus	ADV
inlawrev-2865	456	5	subtracted	subtract	VERB
inlawrev-2865	456	6	the	the	DET
inlawrev-2865	456	7	approximately	approximately	ADV
inlawrev-2865	456	8	$	$	SYM
inlawrev-2865	456	9	2,000	2,000	NUM
inlawrev-2865	456	10	in	in	ADP
inlawrev-2865	456	11	state	state	NOUN
inlawrev-2865	456	12	death	death	NOUN
inlawrev-2865	456	13	taxes	taxis	NOUN
inlawrev-2865	456	14	paid	pay	VERB
inlawrev-2865	456	15	from	from	ADP
inlawrev-2865	456	16	the	the	DET
inlawrev-2865	456	17	maximum	maximum	ADJ
inlawrev-2865	456	18	federal	federal	ADJ
inlawrev-2865	456	19	credit	credit	NOUN
inlawrev-2865	456	20	for	for	ADP
inlawrev-2865	456	21	state	state	NOUN
inlawrev-2865	456	22	death	death	NOUN
inlawrev-2865	456	23	taxes	taxis	NOUN
inlawrev-2865	456	24	to	to	PART
inlawrev-2865	456	25	arrive	arrive	VERB
inlawrev-2865	456	26	at	at	ADP
inlawrev-2865	456	27	its	its	PRON
inlawrev-2865	456	28	$	$	SYM
inlawrev-2865	456	29	3,000	3,000	NUM
inlawrev-2865	456	30	figure.^^	figure.^^	NOUN
inlawrev-2865	456	31	the	the	DET
inlawrev-2865	456	32	indiana	indiana	PROPN
inlawrev-2865	456	33	supreme	supreme	PROPN
inlawrev-2865	456	34	court	court	PROPN
inlawrev-2865	456	35	,	,	PUNCT
inlawrev-2865	456	36	however	however	ADV
inlawrev-2865	456	37	,	,	PUNCT
inlawrev-2865	456	38	followed	follow	VERB
inlawrev-2865	456	39	the	the	DET
inlawrev-2865	456	40	reasoning	reasoning	NOUN
inlawrev-2865	456	41	of	of	ADP
inlawrev-2865	456	42	the	the	DET
inlawrev-2865	456	43	indiana	indiana	PROPN
inlawrev-2865	456	44	tax	tax	PROPN
inlawrev-2865	456	45	court	court	NOUN
inlawrev-2865	456	46	that	that	SCONJ
inlawrev-2865	456	47	the	the	DET
inlawrev-2865	456	48	language	language	NOUN
inlawrev-2865	456	49	*	*	PUNCT
inlawrev-2865	456	50	*	*	PUNCT
inlawrev-2865	456	51	federal	federal	ADJ
inlawrev-2865	456	52	death	death	NOUN
inlawrev-2865	456	53	tax	tax	NOUN
inlawrev-2865	456	54	credit	credit	NOUN
inlawrev-2865	456	55	allowed	allow	VERB
inlawrev-2865	456	56	"	"	PUNCT
inlawrev-2865	456	57	of	of	ADP
inlawrev-2865	456	58	the	the	DET
inlawrev-2865	456	59	indiana	indiana	PROPN
inlawrev-2865	456	60	estate	estate	PROPN
inlawrev-2865	456	61	tax	tax	NOUN
inlawrev-2865	456	62	statute	statute	NOUN
inlawrev-2865	456	63	means	mean	VERB
inlawrev-2865	456	64	the	the	DET
inlawrev-2865	456	65	amount	amount	NOUN
inlawrev-2865	456	66	of	of	ADP
inlawrev-2865	456	67	federal	federal	ADJ
inlawrev-2865	456	68	credit	credit	NOUN
inlawrev-2865	456	69	for	for	ADP
inlawrev-2865	456	70	state	state	NOUN
inlawrev-2865	456	71	death	death	NOUN
inlawrev-2865	456	72	taxes	taxis	NOUN
inlawrev-2865	456	73	actually	actually	ADV
inlawrev-2865	456	74	taken	take	VERB
inlawrev-2865	456	75	on	on	ADP
inlawrev-2865	456	76	the	the	DET
inlawrev-2865	456	77	federal	federal	ADJ
inlawrev-2865	456	78	estate	estate	NOUN
inlawrev-2865	456	79	return	return	NOUN
inlawrev-2865	456	80	,	,	PUNCT
inlawrev-2865	456	81	and	and	CCONJ
inlawrev-2865	456	82	not	not	PART
inlawrev-2865	456	83	the	the	DET
inlawrev-2865	456	84	amount	amount	NOUN
inlawrev-2865	456	85	of	of	ADP
inlawrev-2865	456	86	credit	credit	NOUN
inlawrev-2865	456	87	that	that	PRON
inlawrev-2865	456	88	could	could	AUX
inlawrev-2865	456	89	have	have	AUX
inlawrev-2865	456	90	been	be	AUX
inlawrev-2865	456	91	taken	take	VERB
inlawrev-2865	456	92	.	.	PUNCT
inlawrev-2865	457	1	in	in	ADP
inlawrev-2865	457	2	so	so	ADV
inlawrev-2865	457	3	holding	holding	NOUN
inlawrev-2865	457	4	,	,	PUNCT
inlawrev-2865	457	5	the	the	DET
inlawrev-2865	457	6	court	court	NOUN
inlawrev-2865	457	7	reasoned	reason	VERB
inlawrev-2865	457	8	that	that	SCONJ
inlawrev-2865	457	9	the	the	DET
inlawrev-2865	457	10	purpose	purpose	NOUN
inlawrev-2865	457	11	of	of	ADP
inlawrev-2865	457	12	the	the	DET
inlawrev-2865	457	13	indiana	indiana	PROPN
inlawrev-2865	457	14	estate	estate	PROPN
inlawrev-2865	457	15	tax	tax	NOUN
inlawrev-2865	457	16	is	be	AUX
inlawrev-2865	457	17	merely	merely	ADV
inlawrev-2865	457	18	to	to	PART
inlawrev-2865	457	19	pick	pick	VERB
inlawrev-2865	457	20	up	up	ADP
inlawrev-2865	457	21	revenue	revenue	NOUN
inlawrev-2865	457	22	that	that	PRON
inlawrev-2865	457	23	otherwise	otherwise	ADV
inlawrev-2865	457	24	would	would	AUX
inlawrev-2865	457	25	go	go	VERB
inlawrev-2865	457	26	into	into	ADP
inlawrev-2865	457	27	the	the	DET
inlawrev-2865	457	28	federal	federal	ADJ
inlawrev-2865	457	29	treasury	treasury	NOUN
inlawrev-2865	457	30	.	.	PUNCT
inlawrev-2865	458	1	the	the	DET
inlawrev-2865	458	2	court	court	NOUN
inlawrev-2865	458	3	expressly	expressly	ADV
inlawrev-2865	458	4	stated	state	VERB
inlawrev-2865	458	5	that	that	SCONJ
inlawrev-2865	458	6	the	the	DET
inlawrev-2865	458	7	"	"	PUNCT
inlawrev-2865	458	8	purpose	purpose	NOUN
inlawrev-2865	458	9	of	of	ADP
inlawrev-2865	458	10	the	the	DET
inlawrev-2865	458	11	indiana	indiana	PROPN
inlawrev-2865	458	12	estate	estate	PROPN
inlawrev-2865	458	13	tax	tax	NOUN
inlawrev-2865	458	14	is	be	AUX
inlawrev-2865	458	15	not	not	PART
inlawrev-2865	458	16	furthered	further	VERB
inlawrev-2865	458	17	by	by	ADP
inlawrev-2865	458	18	allowing	allow	VERB
inlawrev-2865	458	19	the	the	DET
inlawrev-2865	458	20	department	department	NOUN
inlawrev-2865	458	21	to	to	PART
inlawrev-2865	458	22	calculate	calculate	VERB
inlawrev-2865	458	23	the	the	DET
inlawrev-2865	458	24	estate	estate	NOUN
inlawrev-2865	458	25	tax	tax	NOUN
inlawrev-2865	458	26	without	without	ADP
inlawrev-2865	458	27	regard	regard	NOUN
inlawrev-2865	458	28	to	to	ADP
inlawrev-2865	458	29	the	the	DET
inlawrev-2865	458	30	actual	actual	ADJ
inlawrev-2865	458	31	credit	credit	NOUN
inlawrev-2865	458	32	taken	take	VERB
inlawrev-2865	458	33	.	.	PUNCT
inlawrev-2865	459	1	"	"	PUNCT
inlawrev-2865	459	2	^^	^^	X
inlawrev-2865	459	3	82	82	NUM
inlawrev-2865	459	4	.	.	PUNCT
inlawrev-2865	460	1	see	see	VERB
inlawrev-2865	460	2	estate	estate	NOUN
inlawrev-2865	460	3	of	of	ADP
inlawrev-2865	460	4	eberbach	eberbach	PROPN
inlawrev-2865	460	5	v.	v.	ADP
inlawrev-2865	460	6	indiana	indiana	PROPN
inlawrev-2865	460	7	dep't	dep't	PROPN
inlawrev-2865	460	8	of	of	ADP
inlawrev-2865	460	9	revenue	revenue	NOUN
inlawrev-2865	460	10	,	,	PUNCT
inlawrev-2865	460	11	512	512	NUM
inlawrev-2865	460	12	n.e.2d	n.e.2d	NOUN
inlawrev-2865	460	13	902	902	NUM
inlawrev-2865	460	14	(	(	PUNCT
inlawrev-2865	460	15	ind	ind	NOUN
inlawrev-2865	460	16	.	.	PUNCT
inlawrev-2865	461	1	tax	tax	PROPN
inlawrev-2865	461	2	ct	ct	PROPN
inlawrev-2865	461	3	.	.	PROPN
inlawrev-2865	461	4	1987	1987	NUM
inlawrev-2865	461	5	)	)	PUNCT
inlawrev-2865	461	6	.	.	PUNCT
inlawrev-2865	462	1	83	83	NUM
inlawrev-2865	462	2	.	.	PUNCT
inlawrev-2865	463	1	ind	ind	PROPN
inlawrev-2865	463	2	.	.	PUNCT
inlawrev-2865	464	1	code	code	PROPN
inlawrev-2865	464	2	§	§	PROPN
inlawrev-2865	464	3	6	6	NUM
inlawrev-2865	464	4	-	-	SYM
inlawrev-2865	464	5	4.1	4.1	NUM
inlawrev-2865	464	6	-	-	PUNCT
inlawrev-2865	464	7	1	1	NUM
inlawrev-2865	464	8	-	-	SYM
inlawrev-2865	464	9	12	12	NUM
inlawrev-2865	464	10	(	(	PUNCT
inlawrev-2865	464	11	1988	1988	NUM
inlawrev-2865	464	12	)	)	PUNCT
inlawrev-2865	464	13	.	.	PUNCT
inlawrev-2865	465	1	84	84	NUM
inlawrev-2865	465	2	.	.	PUNCT
inlawrev-2865	466	1	i	i	PRON
inlawrev-2865	466	2	d.	d.	PROPN
inlawrev-2865	466	3	85	85	NUM
inlawrev-2865	466	4	.	.	PUNCT
inlawrev-2865	466	5	eberbach	eberbach	NOUN
inlawrev-2865	466	6	,	,	PUNCT
inlawrev-2865	466	7	535	535	NUM
inlawrev-2865	466	8	n.e.2d	n.e.2d	NOUN
inlawrev-2865	466	9	at	at	ADP
inlawrev-2865	466	10	1196	1196	NUM
inlawrev-2865	466	11	.	.	PUNCT
inlawrev-2865	467	1	86	86	NUM
inlawrev-2865	467	2	.	.	PUNCT
inlawrev-2865	468	1	i	i	PRON
inlawrev-2865	468	2	d.	d.	PROPN
inlawrev-2865	468	3	at	at	ADP
inlawrev-2865	468	4	1197	1197	NUM
inlawrev-2865	468	5	.	.	PUNCT
inlawrev-2865	469	1	1990	1990	NUM
inlawrev-2865	469	2	]	]	PUNCT
inlawrev-2865	469	3	indiana	indiana	PROPN
inlawrev-2865	469	4	tax	tax	PROPN
inlawrev-2865	469	5	law	law	NOUN
inlawrev-2865	469	6	549	549	NUM
inlawrev-2865	469	7	the	the	DET
inlawrev-2865	469	8	eberbach	eberbach	NOUN
inlawrev-2865	469	9	estate	estate	NOUN
inlawrev-2865	469	10	tax	tax	NOUN
inlawrev-2865	469	11	decision	decision	NOUN
inlawrev-2865	469	12	,	,	PUNCT
inlawrev-2865	469	13	much	much	ADV
inlawrev-2865	469	14	like	like	ADP
inlawrev-2865	469	15	the	the	DET
inlawrev-2865	469	16	thomas	thomas	PROPN
inlawrev-2865	469	17	dodge	dodge	VERB
inlawrev-2865	469	18	personal	personal	ADJ
inlawrev-2865	469	19	property	property	NOUN
inlawrev-2865	469	20	tax	tax	NOUN
inlawrev-2865	469	21	opinion	opinion	NOUN
inlawrev-2865	469	22	,	,	PUNCT
inlawrev-2865	469	23	is	be	AUX
inlawrev-2865	469	24	thus	thus	ADV
inlawrev-2865	469	25	another	another	DET
inlawrev-2865	469	26	example	example	NOUN
inlawrev-2865	469	27	of	of	ADP
inlawrev-2865	469	28	the	the	DET
inlawrev-2865	469	29	maxim	maxim	NOUN
inlawrev-2865	469	30	that	that	SCONJ
inlawrev-2865	469	31	taxpayers	taxpayer	NOUN
inlawrev-2865	469	32	can	can	AUX
inlawrev-2865	469	33	legally	legally	ADV
inlawrev-2865	469	34	attempt	attempt	VERB
inlawrev-2865	469	35	to	to	PART
inlawrev-2865	469	36	reduce	reduce	VERB
inlawrev-2865	469	37	their	their	PRON
inlawrev-2865	469	38	tax	tax	NOUN
inlawrev-2865	469	39	liabilities	liability	NOUN
inlawrev-2865	469	40	.	.	PUNCT
inlawrev-2865	470	1	as	as	SCONJ
inlawrev-2865	470	2	the	the	DET
inlawrev-2865	470	3	eberbach	eberbach	NOUN
inlawrev-2865	470	4	court	court	NOUN
inlawrev-2865	470	5	stated	state	VERB
inlawrev-2865	470	6	in	in	ADP
inlawrev-2865	470	7	quoting	quote	VERB
inlawrev-2865	470	8	from	from	ADP
inlawrev-2865	470	9	one	one	NUM
inlawrev-2865	470	10	of	of	ADP
inlawrev-2865	470	11	judge	judge	NOUN
inlawrev-2865	470	12	learned	learn	VERB
inlawrev-2865	470	13	hand	hand	NOUN
inlawrev-2865	470	14	's	's	PART
inlawrev-2865	470	15	most	most	ADV
inlawrev-2865	470	16	famous	famous	ADJ
inlawrev-2865	470	17	passages	passage	NOUN
inlawrev-2865	470	18	,	,	PUNCT
inlawrev-2865	470	19	*	*	PUNCT
inlawrev-2865	470	20	*	*	PUNCT
inlawrev-2865	470	21	any	any	DET
inlawrev-2865	470	22	one	one	NOUN
inlawrev-2865	470	23	may	may	AUX
inlawrev-2865	470	24	so	so	ADV
inlawrev-2865	470	25	arrange	arrange	VERB
inlawrev-2865	470	26	his	his	PRON
inlawrev-2865	470	27	affairs	affair	NOUN
inlawrev-2865	470	28	that	that	SCONJ
inlawrev-2865	470	29	his	his	PRON
inlawrev-2865	470	30	taxes	taxis	NOUN
inlawrev-2865	470	31	shall	shall	AUX
inlawrev-2865	470	32	be	be	AUX
inlawrev-2865	470	33	as	as	ADV
inlawrev-2865	470	34	low	low	ADJ
inlawrev-2865	470	35	as	as	ADP
inlawrev-2865	470	36	possible	possible	ADJ
inlawrev-2865	470	37	;	;	PUNCT
inlawrev-2865	470	38	he	he	PRON
inlawrev-2865	470	39	is	be	AUX
inlawrev-2865	470	40	not	not	PART
inlawrev-2865	470	41	bound	bind	VERB
inlawrev-2865	470	42	to	to	PART
inlawrev-2865	470	43	choose	choose	VERB
inlawrev-2865	470	44	that	that	DET
inlawrev-2865	470	45	pattern	pattern	NOUN
inlawrev-2865	470	46	which	which	PRON
inlawrev-2865	470	47	will	will	AUX
inlawrev-2865	470	48	best	well	ADV
inlawrev-2865	470	49	pay	pay	VERB
inlawrev-2865	470	50	the	the	DET
inlawrev-2865	470	51	treasury	treasury	NOUN
inlawrev-2865	470	52	;	;	PUNCT
inlawrev-2865	470	53	there	there	PRON
inlawrev-2865	470	54	is	be	VERB
inlawrev-2865	470	55	not	not	PART
inlawrev-2865	470	56	even	even	ADV
inlawrev-2865	470	57	a	a	DET
inlawrev-2865	470	58	patriotic	patriotic	ADJ
inlawrev-2865	470	59	duty	duty	NOUN
inlawrev-2865	470	60	to	to	PART
inlawrev-2865	470	61	increase	increase	VERB
inlawrev-2865	470	62	one	one	PRON
inlawrev-2865	470	63	's	's	PART
inlawrev-2865	470	64	taxes	taxis	NOUN
inlawrev-2865	470	65	.	.	PUNCT
inlawrev-2865	471	1	"	"	PUNCT
inlawrev-2865	471	2	^^	^^	NUM
inlawrev-2865	471	3	iv	iv	X
inlawrev-2865	471	4	.	.	PUNCT
inlawrev-2865	472	1	the	the	DET
inlawrev-2865	472	2	demise	demise	NOUN
inlawrev-2865	472	3	of	of	ADP
inlawrev-2865	472	4	the	the	DET
inlawrev-2865	472	5	intangibles	intangibles	PROPN
inlawrev-2865	472	6	tax	tax	PROPN
inlawrev-2865	472	7	indiana	indiana	PROPN
inlawrev-2865	472	8	code	code	PROPN
inlawrev-2865	472	9	section	section	NOUN
inlawrev-2865	472	10	6	6	NUM
inlawrev-2865	472	11	-	-	SYM
inlawrev-2865	472	12	5.1	5.1	NUM
inlawrev-2865	472	13	-	-	PUNCT
inlawrev-2865	472	14	1	1	NUM
inlawrev-2865	472	15	-	-	SYM
inlawrev-2865	472	16	1	1	NUM
inlawrev-2865	472	17	,	,	PUNCT
inlawrev-2865	472	18	et	et	PROPN
inlawrev-2865	472	19	seq	seq	PROPN
inlawrev-2865	472	20	,	,	PUNCT
inlawrev-2865	472	21	formerly	formerly	ADV
inlawrev-2865	472	22	provided	provide	VERB
inlawrev-2865	472	23	for	for	ADP
inlawrev-2865	472	24	the	the	DET
inlawrev-2865	472	25	imposition	imposition	NOUN
inlawrev-2865	472	26	of	of	ADP
inlawrev-2865	472	27	a	a	DET
inlawrev-2865	472	28	tax	tax	NOUN
inlawrev-2865	472	29	on	on	ADP
inlawrev-2865	472	30	the	the	DET
inlawrev-2865	472	31	transfer	transfer	NOUN
inlawrev-2865	472	32	of	of	ADP
inlawrev-2865	472	33	or	or	CCONJ
inlawrev-2865	472	34	receipt	receipt	NOUN
inlawrev-2865	472	35	of	of	ADP
inlawrev-2865	472	36	income	income	NOUN
inlawrev-2865	472	37	from	from	ADP
inlawrev-2865	472	38	an	an	DET
inlawrev-2865	472	39	intangible	intangible	ADJ
inlawrev-2865	472	40	such	such	ADJ
inlawrev-2865	472	41	as	as	ADP
inlawrev-2865	472	42	a	a	DET
inlawrev-2865	472	43	promissory	promissory	NOUN
inlawrev-2865	472	44	note	note	NOUN
inlawrev-2865	472	45	,	,	PUNCT
inlawrev-2865	472	46	bond	bond	NOUN
inlawrev-2865	472	47	,	,	PUNCT
inlawrev-2865	472	48	contract	contract	NOUN
inlawrev-2865	472	49	,	,	PUNCT
inlawrev-2865	472	50	or	or	CCONJ
inlawrev-2865	472	51	other	other	ADJ
inlawrev-2865	472	52	similar	similar	ADJ
inlawrev-2865	472	53	instrument	instrument	NOUN
inlawrev-2865	472	54	.	.	PUNCT
inlawrev-2865	473	1	*	*	PUNCT
inlawrev-2865	473	2	*	*	PUNCT
inlawrev-2865	473	3	the	the	DET
inlawrev-2865	473	4	tax	tax	NOUN
inlawrev-2865	473	5	,	,	PUNCT
inlawrev-2865	473	6	which	which	PRON
inlawrev-2865	473	7	had	have	AUX
inlawrev-2865	473	8	been	be	AUX
inlawrev-2865	473	9	scheduled	schedule	VERB
inlawrev-2865	473	10	by	by	ADP
inlawrev-2865	473	11	statute	statute	NOUN
inlawrev-2865	473	12	to	to	PART
inlawrev-2865	473	13	gradually	gradually	ADV
inlawrev-2865	473	14	phase	phase	VERB
inlawrev-2865	473	15	out	out	ADP
inlawrev-2865	473	16	by	by	ADP
inlawrev-2865	473	17	the	the	DET
inlawrev-2865	473	18	year	year	NOUN
inlawrev-2865	473	19	1996,*^	1996,*^	NUM
inlawrev-2865	473	20	had	have	AUX
inlawrev-2865	473	21	historically	historically	ADV
inlawrev-2865	473	22	raised	raise	VERB
inlawrev-2865	473	23	millions	million	NOUN
inlawrev-2865	473	24	of	of	ADP
inlawrev-2865	473	25	dollars	dollar	NOUN
inlawrev-2865	473	26	in	in	ADP
inlawrev-2865	473	27	revenue	revenue	NOUN
inlawrev-2865	473	28	for	for	ADP
inlawrev-2865	473	29	the	the	DET
inlawrev-2865	473	30	state	state	NOUN
inlawrev-2865	473	31	.	.	PUNCT
inlawrev-2865	474	1	during	during	ADP
inlawrev-2865	474	2	the	the	DET
inlawrev-2865	474	3	survey	survey	NOUN
inlawrev-2865	474	4	period	period	NOUN
inlawrev-2865	474	5	,	,	PUNCT
inlawrev-2865	474	6	however	however	ADV
inlawrev-2865	474	7	,	,	PUNCT
inlawrev-2865	474	8	the	the	DET
inlawrev-2865	474	9	intangibles	intangible	NOUN
inlawrev-2865	474	10	tax	tax	NOUN
inlawrev-2865	474	11	fell	fall	VERB
inlawrev-2865	474	12	to	to	ADP
inlawrev-2865	474	13	the	the	DET
inlawrev-2865	474	14	constitution	constitution	NOUN
inlawrev-2865	474	15	,	,	PUNCT
inlawrev-2865	474	16	the	the	DET
inlawrev-2865	474	17	courts	court	NOUN
inlawrev-2865	474	18	,	,	PUNCT
inlawrev-2865	474	19	and	and	CCONJ
inlawrev-2865	474	20	the	the	DET
inlawrev-2865	474	21	legislature	legislature	NOUN
inlawrev-2865	474	22	.	.	PUNCT
inlawrev-2865	475	1	the	the	DET
inlawrev-2865	475	2	first	first	ADJ
inlawrev-2865	475	3	attack	attack	NOUN
inlawrev-2865	475	4	came	come	VERB
inlawrev-2865	475	5	from	from	ADP
inlawrev-2865	475	6	the	the	DET
inlawrev-2865	475	7	marion	marion	PROPN
inlawrev-2865	475	8	county	county	PROPN
inlawrev-2865	475	9	superior	superior	ADJ
inlawrev-2865	475	10	court	court	NOUN
inlawrev-2865	475	11	,	,	PUNCT
inlawrev-2865	475	12	which	which	PRON
inlawrev-2865	475	13	declared	declare	VERB
inlawrev-2865	475	14	the	the	DET
inlawrev-2865	475	15	intangibles	intangible	NOUN
inlawrev-2865	475	16	tax	tax	NOUN
inlawrev-2865	475	17	unconstitutional	unconstitutional	ADJ
inlawrev-2865	475	18	in	in	ADP
inlawrev-2865	475	19	felix	felix	PROPN
inlawrev-2865	475	20	v.	v.	PROPN
inlawrev-2865	475	21	indiana	indiana	PROPN
inlawrev-2865	475	22	department	department	PROPN
inlawrev-2865	475	23	of	of	ADP
inlawrev-2865	475	24	revenue	revenue	NOUN
inlawrev-2865	475	25	.	.	PUNCT
inlawrev-2865	476	1	'^	'^	NOUN
inlawrev-2865	476	2	in	in	ADP
inlawrev-2865	476	3	felix	felix	PROPN
inlawrev-2865	476	4	,	,	PUNCT
inlawrev-2865	476	5	the	the	DET
inlawrev-2865	476	6	plaintiffs	plaintiff	NOUN
inlawrev-2865	476	7	brought	bring	VERB
inlawrev-2865	476	8	a	a	DET
inlawrev-2865	476	9	class	class	NOUN
inlawrev-2865	476	10	action	action	NOUN
inlawrev-2865	476	11	suit	suit	NOUN
inlawrev-2865	476	12	challenging	challenge	VERB
inlawrev-2865	476	13	the	the	DET
inlawrev-2865	476	14	constitutionality	constitutionality	NOUN
inlawrev-2865	476	15	of	of	ADP
inlawrev-2865	476	16	the	the	DET
inlawrev-2865	476	17	intangibles	intangible	NOUN
inlawrev-2865	476	18	tax	tax	NOUN
inlawrev-2865	476	19	under	under	ADP
inlawrev-2865	476	20	the	the	DET
inlawrev-2865	476	21	commerce	commerce	NOUN
inlawrev-2865	476	22	clause	clause	NOUN
inlawrev-2865	476	23	.	.	PUNCT
inlawrev-2865	477	1	in	in	ADP
inlawrev-2865	477	2	striking	strike	VERB
inlawrev-2865	477	3	down	down	ADP
inlawrev-2865	477	4	the	the	DET
inlawrev-2865	477	5	tax	tax	NOUN
inlawrev-2865	477	6	,	,	PUNCT
inlawrev-2865	477	7	the	the	DET
inlawrev-2865	477	8	court	court	NOUN
inlawrev-2865	477	9	ruled	rule	VERB
inlawrev-2865	477	10	that	that	SCONJ
inlawrev-2865	477	11	the	the	DET
inlawrev-2865	477	12	statute	statute	NOUN
inlawrev-2865	477	13	impermissibly	impermissibly	ADV
inlawrev-2865	477	14	discriminates	discriminate	VERB
inlawrev-2865	477	15	against	against	ADP
inlawrev-2865	477	16	non	non	ADJ
inlawrev-2865	477	17	-	-	ADJ
inlawrev-2865	477	18	indiana	indiana	ADJ
inlawrev-2865	477	19	corporations	corporation	NOUN
inlawrev-2865	477	20	and	and	CCONJ
inlawrev-2865	477	21	their	their	PRON
inlawrev-2865	477	22	stockholders	stockholder	NOUN
inlawrev-2865	477	23	by	by	ADP
inlawrev-2865	477	24	exempting	exempt	VERB
inlawrev-2865	477	25	intangibles	intangible	NOUN
inlawrev-2865	477	26	issued	issue	VERB
inlawrev-2865	477	27	by	by	ADP
inlawrev-2865	477	28	indiana	indiana	PROPN
inlawrev-2865	477	29	entities	entity	NOUN
inlawrev-2865	477	30	from	from	ADP
inlawrev-2865	477	31	the	the	DET
inlawrev-2865	477	32	intangibles	intangible	NOUN
inlawrev-2865	477	33	tax	tax	NOUN
inlawrev-2865	477	34	.	.	PUNCT
inlawrev-2865	478	1	moreover	moreover	ADV
inlawrev-2865	478	2	,	,	PUNCT
inlawrev-2865	478	3	the	the	DET
inlawrev-2865	478	4	court	court	NOUN
inlawrev-2865	478	5	ruled	rule	VERB
inlawrev-2865	478	6	,	,	PUNCT
inlawrev-2865	478	7	the	the	DET
inlawrev-2865	478	8	tax	tax	NOUN
inlawrev-2865	478	9	violates	violate	VERB
inlawrev-2865	478	10	article	article	NOUN
inlawrev-2865	478	11	ten	ten	NUM
inlawrev-2865	478	12	,	,	PUNCT
inlawrev-2865	478	13	section	section	NOUN
inlawrev-2865	478	14	one	one	NUM
inlawrev-2865	478	15	of	of	ADP
inlawrev-2865	478	16	the	the	DET
inlawrev-2865	478	17	indiana	indiana	PROPN
inlawrev-2865	478	18	constitution	constitution	PROPN
inlawrev-2865	478	19	because	because	SCONJ
inlawrev-2865	478	20	the	the	DET
inlawrev-2865	478	21	tax	tax	NOUN
inlawrev-2865	478	22	is	be	AUX
inlawrev-2865	478	23	in	in	ADP
inlawrev-2865	478	24	essence	essence	NOUN
inlawrev-2865	478	25	a	a	DET
inlawrev-2865	478	26	property	property	NOUN
inlawrev-2865	478	27	tax	tax	NOUN
inlawrev-2865	478	28	as	as	SCONJ
inlawrev-2865	478	29	it	it	PRON
inlawrev-2865	478	30	is	be	AUX
inlawrev-2865	478	31	based	base	VERB
inlawrev-2865	478	32	on	on	ADP
inlawrev-2865	478	33	a	a	DET
inlawrev-2865	478	34	year	year	NOUN
inlawrev-2865	478	35	-	-	PUNCT
inlawrev-2865	478	36	end	end	NOUN
inlawrev-2865	478	37	valuation	valuation	NOUN
inlawrev-2865	478	38	regardless	regardless	ADV
inlawrev-2865	478	39	of	of	ADP
inlawrev-2865	478	40	whether	whether	SCONJ
inlawrev-2865	478	41	the	the	DET
inlawrev-2865	478	42	taxpayer	taxpayer	NOUN
inlawrev-2865	478	43	engaged	engage	VERB
inlawrev-2865	478	44	in	in	ADP
inlawrev-2865	478	45	any	any	DET
inlawrev-2865	478	46	transactions	transaction	NOUN
inlawrev-2865	478	47	during	during	ADP
inlawrev-2865	478	48	the	the	DET
inlawrev-2865	478	49	year	year	NOUN
inlawrev-2865	478	50	.	.	PUNCT
inlawrev-2865	479	1	because	because	SCONJ
inlawrev-2865	479	2	ownership	ownership	NOUN
inlawrev-2865	479	3	of	of	ADP
inlawrev-2865	479	4	stock	stock	NOUN
inlawrev-2865	479	5	in	in	ADP
inlawrev-2865	479	6	foreign	foreign	ADJ
inlawrev-2865	479	7	corporations	corporation	NOUN
inlawrev-2865	479	8	was	be	AUX
inlawrev-2865	479	9	taxed	tax	VERB
inlawrev-2865	479	10	at	at	ADP
inlawrev-2865	479	11	the	the	DET
inlawrev-2865	479	12	intangibles	intangible	NOUN
inlawrev-2865	479	13	rate	rate	NOUN
inlawrev-2865	479	14	,	,	PUNCT
inlawrev-2865	479	15	while	while	SCONJ
inlawrev-2865	479	16	stock	stock	NOUN
inlawrev-2865	479	17	in	in	ADP
inlawrev-2865	479	18	indiana	indiana	PROPN
inlawrev-2865	479	19	corporations	corporation	NOUN
inlawrev-2865	479	20	was	be	AUX
inlawrev-2865	479	21	not	not	PART
inlawrev-2865	479	22	taxed	tax	VERB
inlawrev-2865	479	23	at	at	ADV
inlawrev-2865	479	24	all	all	ADV
inlawrev-2865	479	25	,	,	PUNCT
inlawrev-2865	479	26	the	the	DET
inlawrev-2865	479	27	intangibles	intangible	NOUN
inlawrev-2865	479	28	tax	tax	NOUN
inlawrev-2865	479	29	set	set	VERB
inlawrev-2865	479	30	unequal	unequal	ADJ
inlawrev-2865	479	31	rates	rate	NOUN
inlawrev-2865	479	32	of	of	ADP
inlawrev-2865	479	33	property	property	NOUN
inlawrev-2865	479	34	assessment	assessment	NOUN
inlawrev-2865	479	35	in	in	ADP
inlawrev-2865	479	36	violation	violation	NOUN
inlawrev-2865	479	37	of	of	ADP
inlawrev-2865	479	38	the	the	DET
inlawrev-2865	479	39	indiana	indiana	PROPN
inlawrev-2865	479	40	constitution	constitution	PROPN
inlawrev-2865	479	41	.	.	PUNCT
inlawrev-2865	480	1	after	after	ADP
inlawrev-2865	480	2	much	much	ADJ
inlawrev-2865	480	3	debate	debate	NOUN
inlawrev-2865	480	4	by	by	ADP
inlawrev-2865	480	5	the	the	DET
inlawrev-2865	480	6	department	department	NOUN
inlawrev-2865	480	7	of	of	ADP
inlawrev-2865	480	8	revenue	revenue	NOUN
inlawrev-2865	480	9	and	and	CCONJ
inlawrev-2865	480	10	governor	governor	PROPN
inlawrev-2865	480	11	evan	evan	PROPN
inlawrev-2865	480	12	bayh	bayh	PROPN
inlawrev-2865	480	13	's	's	PART
inlawrev-2865	480	14	administration	administration	NOUN
inlawrev-2865	480	15	,	,	PUNCT
inlawrev-2865	480	16	it	it	PRON
inlawrev-2865	480	17	was	be	AUX
inlawrev-2865	480	18	finally	finally	ADV
inlawrev-2865	480	19	concluded	conclude	VERB
inlawrev-2865	480	20	that	that	SCONJ
inlawrev-2865	480	21	the	the	DET
inlawrev-2865	480	22	case	case	NOUN
inlawrev-2865	480	23	would	would	AUX
inlawrev-2865	480	24	be	be	AUX
inlawrev-2865	480	25	appealed	appeal	VERB
inlawrev-2865	480	26	.	.	PUNCT
inlawrev-2865	481	1	the	the	DET
inlawrev-2865	481	2	case	case	NOUN
inlawrev-2865	481	3	is	be	AUX
inlawrev-2865	481	4	before	before	ADP
inlawrev-2865	481	5	the	the	DET
inlawrev-2865	481	6	indiana	indiana	PROPN
inlawrev-2865	481	7	supreme	supreme	PROPN
inlawrev-2865	481	8	court	court	PROPN
inlawrev-2865	481	9	awaiting	awaiting	NOUN
inlawrev-2865	481	10	decision.^^	decision.^^	NOUN
inlawrev-2865	481	11	effective	effective	ADJ
inlawrev-2865	481	12	november	november	PROPN
inlawrev-2865	481	13	10	10	NUM
inlawrev-2865	481	14	,	,	PUNCT
inlawrev-2865	481	15	1988	1988	NUM
inlawrev-2865	481	16	,	,	PUNCT
inlawrev-2865	481	17	the	the	DET
inlawrev-2865	481	18	general	general	ADJ
inlawrev-2865	481	19	assembly	assembly	NOUN
inlawrev-2865	481	20	repealed	repeal	VERB
inlawrev-2865	481	21	the	the	DET
inlawrev-2865	481	22	intangibles	intangible	NOUN
inlawrev-2865	481	23	tax	tax	NOUN
inlawrev-2865	481	24	completely	completely	ADV
inlawrev-2865	481	25	.	.	PUNCT
inlawrev-2865	482	1	however	however	ADV
inlawrev-2865	482	2	,	,	PUNCT
inlawrev-2865	482	3	it	it	PRON
inlawrev-2865	482	4	remains	remain	VERB
inlawrev-2865	482	5	to	to	PART
inlawrev-2865	482	6	be	be	AUX
inlawrev-2865	482	7	seen	see	VERB
inlawrev-2865	482	8	whether	whether	SCONJ
inlawrev-2865	482	9	the	the	DET
inlawrev-2865	482	10	87	87	NUM
inlawrev-2865	482	11	.	.	PUNCT
inlawrev-2865	483	1	i	i	PRON
inlawrev-2865	483	2	d.	d.	PROPN
inlawrev-2865	483	3	(	(	PUNCT
inlawrev-2865	483	4	quoting	quote	VERB
inlawrev-2865	483	5	helvering	helvere	VERB
inlawrev-2865	483	6	v.	v.	ADP
inlawrev-2865	483	7	gregory	gregory	PROPN
inlawrev-2865	483	8	,	,	PUNCT
inlawrev-2865	483	9	69	69	NUM
inlawrev-2865	483	10	f.2d	f.2d	ADP
inlawrev-2865	483	11	809	809	NUM
inlawrev-2865	483	12	,	,	PUNCT
inlawrev-2865	483	13	810	810	NUM
inlawrev-2865	483	14	(	(	PUNCT
inlawrev-2865	483	15	2d	2d	NUM
inlawrev-2865	483	16	cir	cir	NOUN
inlawrev-2865	483	17	.	.	PUNCT
inlawrev-2865	483	18	1934	1934	NUM
inlawrev-2865	483	19	)	)	PUNCT
inlawrev-2865	483	20	)	)	PUNCT
inlawrev-2865	483	21	.	.	PUNCT
inlawrev-2865	484	1	88	88	NUM
inlawrev-2865	484	2	.	.	PUNCT
inlawrev-2865	485	1	ind	ind	PROPN
inlawrev-2865	485	2	.	.	PUNCT
inlawrev-2865	485	3	code	code	PROPN
inlawrev-2865	485	4	ann	ann	PROPN
inlawrev-2865	485	5	.	.	PUNCT
inlawrev-2865	486	1	§	§	PROPN
inlawrev-2865	486	2	6	6	NUM
inlawrev-2865	486	3	-	-	SYM
inlawrev-2865	486	4	5.1	5.1	NUM
inlawrev-2865	486	5	-	-	PUNCT
inlawrev-2865	486	6	1	1	NUM
inlawrev-2865	486	7	-	-	SYM
inlawrev-2865	486	8	1	1	NUM
inlawrev-2865	486	9	(	(	PUNCT
inlawrev-2865	486	10	burns	burn	NOUN
inlawrev-2865	486	11	supp	supp	NOUN
inlawrev-2865	486	12	.	.	PUNCT
inlawrev-2865	486	13	1989	1989	NUM
inlawrev-2865	486	14	)	)	PUNCT
inlawrev-2865	486	15	.	.	PUNCT
inlawrev-2865	487	1	89	89	NUM
inlawrev-2865	487	2	.	.	PUNCT
inlawrev-2865	488	1	ind	ind	PROPN
inlawrev-2865	488	2	.	.	PUNCT
inlawrev-2865	489	1	code	code	PROPN
inlawrev-2865	489	2	§	§	PROPN
inlawrev-2865	489	3	6	6	NUM
inlawrev-2865	489	4	-	-	SYM
inlawrev-2865	489	5	5.1	5.1	NUM
inlawrev-2865	489	6	-	-	PUNCT
inlawrev-2865	489	7	2	2	NUM
inlawrev-2865	489	8	-	-	SYM
inlawrev-2865	489	9	2	2	NUM
inlawrev-2865	489	10	(	(	PUNCT
inlawrev-2865	489	11	1988	1988	NUM
inlawrev-2865	489	12	)	)	PUNCT
inlawrev-2865	489	13	.	.	PUNCT
inlawrev-2865	490	1	90	90	NUM
inlawrev-2865	490	2	.	.	PUNCT
inlawrev-2865	491	1	no	no	INTJ
inlawrev-2865	491	2	.	.	PUNCT
inlawrev-2865	492	1	s186	s186	PROPN
inlawrev-2865	492	2	-	-	PUNCT
inlawrev-2865	492	3	0406	0406	NUM
inlawrev-2865	492	4	,	,	PUNCT
inlawrev-2865	492	5	slip	slip	VERB
inlawrev-2865	492	6	op	op	NOUN
inlawrev-2865	492	7	.	.	PUNCT
inlawrev-2865	493	1	(	(	PUNCT
inlawrev-2865	493	2	marion	marion	PROPN
inlawrev-2865	493	3	sup	sup	PROPN
inlawrev-2865	493	4	.	.	PUNCT
inlawrev-2865	494	1	ct	ct	PROPN
inlawrev-2865	494	2	.	.	PUNCT
inlawrev-2865	495	1	nov	nov	PROPN
inlawrev-2865	495	2	.	.	PROPN
inlawrev-2865	495	3	10	10	NUM
inlawrev-2865	495	4	.	.	NUM
inlawrev-2865	495	5	1988	1988	NUM
inlawrev-2865	495	6	)	)	PUNCT
inlawrev-2865	495	7	.	.	PUNCT
inlawrev-2865	496	1	91	91	NUM
inlawrev-2865	496	2	.	.	PUNCT
inlawrev-2865	497	1	indiana	indiana	PROPN
inlawrev-2865	497	2	dep't	dep't	PROPN
inlawrev-2865	497	3	of	of	ADP
inlawrev-2865	497	4	revenue	revenue	NOUN
inlawrev-2865	497	5	v.	v.	ADP
inlawrev-2865	497	6	felix	felix	PROPN
inlawrev-2865	497	7	,	,	PUNCT
inlawrev-2865	497	8	no	no	INTJ
inlawrev-2865	497	9	.	.	NOUN
inlawrev-2865	497	10	49500	49500	NUM
inlawrev-2865	497	11	-	-	PUNCT
inlawrev-2865	497	12	8905	8905	NUM
inlawrev-2865	497	13	-	-	PUNCT
inlawrev-2865	497	14	60	60	NUM
inlawrev-2865	497	15	-	-	SYM
inlawrev-2865	497	16	388	388	NUM
inlawrev-2865	497	17	(	(	PUNCT
inlawrev-2865	497	18	consolidated	consolidated	ADJ
inlawrev-2865	497	19	appeal	appeal	NOUN
inlawrev-2865	497	20	)	)	PUNCT
inlawrev-2865	497	21	.	.	PUNCT
inlawrev-2865	498	1	550	550	NUM
inlawrev-2865	498	2	indiana	indiana	PROPN
inlawrev-2865	498	3	law	law	PROPN
inlawrev-2865	498	4	review	review	NOUN
inlawrev-2865	498	5	[	[	X
inlawrev-2865	498	6	vol	vol	NOUN
inlawrev-2865	498	7	.	.	PUNCT
inlawrev-2865	499	1	23:531	23:531	NUM
inlawrev-2865	499	2	intangibles	intangible	NOUN
inlawrev-2865	499	3	tax	tax	NOUN
inlawrev-2865	499	4	might	might	AUX
inlawrev-2865	499	5	be	be	AUX
inlawrev-2865	499	6	reintroduced	reintroduce	VERB
inlawrev-2865	499	7	if	if	SCONJ
inlawrev-2865	499	8	the	the	DET
inlawrev-2865	499	9	indiana	indiana	PROPN
inlawrev-2865	499	10	supreme	supreme	PROPN
inlawrev-2865	499	11	court	court	PROPN
inlawrev-2865	499	12	finds	find	VERB
inlawrev-2865	499	13	the	the	DET
inlawrev-2865	499	14	tax	tax	NOUN
inlawrev-2865	499	15	to	to	PART
inlawrev-2865	499	16	be	be	AUX
inlawrev-2865	499	17	constitutional	constitutional	ADJ
inlawrev-2865	499	18	.	.	PUNCT
inlawrev-2865	500	1	addendum	addendum	PROPN
inlawrev-2865	500	2	as	as	SCONJ
inlawrev-2865	500	3	this	this	DET
inlawrev-2865	500	4	article	article	NOUN
inlawrev-2865	500	5	went	go	VERB
inlawrev-2865	500	6	to	to	ADP
inlawrev-2865	500	7	press	press	VERB
inlawrev-2865	500	8	,	,	PUNCT
inlawrev-2865	500	9	the	the	DET
inlawrev-2865	500	10	indiana	indiana	PROPN
inlawrev-2865	500	11	general	general	PROPN
inlawrev-2865	500	12	assembly	assembly	PROPN
inlawrev-2865	500	13	passed	pass	VERB
inlawrev-2865	500	14	a	a	DET
inlawrev-2865	500	15	bill	bill	NOUN
inlawrev-2865	500	16	that	that	PRON
inlawrev-2865	500	17	would	would	AUX
inlawrev-2865	500	18	clarify	clarify	VERB
inlawrev-2865	500	19	the	the	DET
inlawrev-2865	500	20	jurisdictional	jurisdictional	ADJ
inlawrev-2865	500	21	questions	question	NOUN
inlawrev-2865	500	22	concerning	concern	VERB
inlawrev-2865	500	23	death	death	NOUN
inlawrev-2865	500	24	taxes	taxis	NOUN
inlawrev-2865	500	25	in	in	ADP
inlawrev-2865	500	26	indiana	indiana	PROPN
inlawrev-2865	500	27	.	.	PUNCT
inlawrev-2865	501	1	specifically	specifically	ADV
inlawrev-2865	501	2	,	,	PUNCT
inlawrev-2865	501	3	indiana	indiana	PROPN
inlawrev-2865	501	4	senate	senate	PROPN
inlawrev-2865	501	5	bill	bill	PROPN
inlawrev-2865	501	6	number	number	NOUN
inlawrev-2865	501	7	318	318	NUM
inlawrev-2865	501	8	proposes	propose	VERB
inlawrev-2865	501	9	that	that	SCONJ
inlawrev-2865	501	10	when	when	SCONJ
inlawrev-2865	501	11	an	an	DET
inlawrev-2865	501	12	appeal	appeal	NOUN
inlawrev-2865	501	13	from	from	ADP
inlawrev-2865	501	14	the	the	DET
inlawrev-2865	501	15	department	department	NOUN
inlawrev-2865	501	16	of	of	ADP
inlawrev-2865	501	17	revenue	revenue	NOUN
inlawrev-2865	501	18	's	's	PART
inlawrev-2865	501	19	denial	denial	NOUN
inlawrev-2865	501	20	of	of	ADP
inlawrev-2865	501	21	a	a	DET
inlawrev-2865	501	22	claim	claim	NOUN
inlawrev-2865	501	23	for	for	ADP
inlawrev-2865	501	24	refund	refund	NOUN
inlawrev-2865	501	25	of	of	ADP
inlawrev-2865	501	26	indiana	indiana	PROPN
inlawrev-2865	501	27	inheritance	inheritance	NOUN
inlawrev-2865	501	28	or	or	CCONJ
inlawrev-2865	501	29	estate	estate	NOUN
inlawrev-2865	501	30	taxes	taxis	NOUN
inlawrev-2865	501	31	is	be	AUX
inlawrev-2865	501	32	pursued	pursue	VERB
inlawrev-2865	501	33	,	,	PUNCT
inlawrev-2865	501	34	it	it	PRON
inlawrev-2865	501	35	must	must	AUX
inlawrev-2865	501	36	be	be	AUX
inlawrev-2865	501	37	lodged	lodge	VERB
inlawrev-2865	501	38	with	with	ADP
inlawrev-2865	501	39	the	the	DET
inlawrev-2865	501	40	local	local	ADJ
inlawrev-2865	501	41	probate	probate	NOUN
inlawrev-2865	501	42	courts	court	NOUN
inlawrev-2865	501	43	having	have	VERB
inlawrev-2865	501	44	jurisdiction	jurisdiction	NOUN
inlawrev-2865	501	45	over	over	ADP
inlawrev-2865	501	46	the	the	DET
inlawrev-2865	501	47	decedent	decedent	NOUN
inlawrev-2865	501	48	's	's	PART
inlawrev-2865	501	49	estate	estate	NOUN
inlawrev-2865	501	50	.	.	PUNCT
inlawrev-2865	502	1	any	any	DET
inlawrev-2865	502	2	further	further	ADJ
inlawrev-2865	502	3	appeal	appeal	NOUN
inlawrev-2865	502	4	of	of	ADP
inlawrev-2865	502	5	the	the	DET
inlawrev-2865	502	6	tax	tax	NOUN
inlawrev-2865	502	7	matter	matter	NOUN
inlawrev-2865	502	8	would	would	AUX
inlawrev-2865	502	9	then	then	ADV
inlawrev-2865	502	10	go	go	VERB
inlawrev-2865	502	11	to	to	ADP
inlawrev-2865	502	12	the	the	DET
inlawrev-2865	502	13	indiana	indiana	PROPN
inlawrev-2865	502	14	tax	tax	NOUN
inlawrev-2865	502	15	court	court	NOUN
inlawrev-2865	502	16	.	.	PUNCT
inlawrev-2865	503	1	this	this	DET
inlawrev-2865	503	2	proposal	proposal	NOUN
inlawrev-2865	503	3	,	,	PUNCT
inlawrev-2865	503	4	if	if	SCONJ
inlawrev-2865	503	5	signed	sign	VERB
inlawrev-2865	503	6	into	into	ADP
inlawrev-2865	503	7	law	law	NOUN
inlawrev-2865	503	8	by	by	ADP
inlawrev-2865	503	9	governor	governor	NOUN
inlawrev-2865	503	10	bayh	bayh	PROPN
inlawrev-2865	503	11	,	,	PUNCT
inlawrev-2865	503	12	would	would	AUX
inlawrev-2865	503	13	clear	clear	VERB
inlawrev-2865	503	14	up	up	ADP
inlawrev-2865	503	15	the	the	DET
inlawrev-2865	503	16	statutory	statutory	ADJ
inlawrev-2865	503	17	conflicts	conflict	NOUN
inlawrev-2865	503	18	over	over	ADP
inlawrev-2865	503	19	jurisdiction	jurisdiction	NOUN
inlawrev-2865	503	20	of	of	ADP
inlawrev-2865	503	21	such	such	ADJ
inlawrev-2865	503	22	cases	case	NOUN
inlawrev-2865	503	23	that	that	PRON
inlawrev-2865	503	24	came	come	VERB
inlawrev-2865	503	25	about	about	ADP
inlawrev-2865	503	26	with	with	ADP
inlawrev-2865	503	27	the	the	DET
inlawrev-2865	503	28	creation	creation	NOUN
inlawrev-2865	503	29	of	of	ADP
inlawrev-2865	503	30	the	the	DET
inlawrev-2865	503	31	indiana	indiana	PROPN
inlawrev-2865	503	32	tax	tax	PROPN
inlawrev-2865	503	33	court.^^	court.^^	PUNCT
inlawrev-2865	504	1	if	if	SCONJ
inlawrev-2865	504	2	enacted	enact	VERB
inlawrev-2865	504	3	,	,	PUNCT
inlawrev-2865	504	4	tax	tax	NOUN
inlawrev-2865	504	5	practitioners	practitioner	NOUN
inlawrev-2865	504	6	should	should	AUX
inlawrev-2865	504	7	scrutinize	scrutinize	VERB
inlawrev-2865	504	8	the	the	DET
inlawrev-2865	504	9	statute	statute	NOUN
inlawrev-2865	504	10	and	and	CCONJ
inlawrev-2865	504	11	ensure	ensure	VERB
inlawrev-2865	504	12	that	that	SCONJ
inlawrev-2865	504	13	death	death	NOUN
inlawrev-2865	504	14	tax	tax	NOUN
inlawrev-2865	504	15	issues	issue	NOUN
inlawrev-2865	504	16	are	be	AUX
inlawrev-2865	504	17	presented	present	VERB
inlawrev-2865	504	18	to	to	ADP
inlawrev-2865	504	19	the	the	DET
inlawrev-2865	504	20	appropriate	appropriate	ADJ
inlawrev-2865	504	21	tribunal	tribunal	NOUN
inlawrev-2865	504	22	.	.	PUNCT
inlawrev-2865	505	1	92	92	NUM
inlawrev-2865	505	2	.	.	PUNCT
inlawrev-2865	506	1	see	see	VERB
inlawrev-2865	506	2	blood	blood	NOUN
inlawrev-2865	506	3	v.	v.	ADP
inlawrev-2865	506	4	poindexter	poindexter	NOUN
inlawrev-2865	506	5	,	,	PUNCT
inlawrev-2865	506	6	524	524	NUM
inlawrev-2865	506	7	n.e.2d	n.e.2d	NOUN
inlawrev-2865	506	8	824	824	NUM
inlawrev-2865	506	9	(	(	PUNCT
inlawrev-2865	506	10	ind	ind	NOUN
inlawrev-2865	506	11	.	.	PUNCT
inlawrev-2865	507	1	tax	tax	PROPN
inlawrev-2865	507	2	ct	ct	PROPN
inlawrev-2865	507	3	.	.	PROPN
inlawrev-2865	507	4	1988	1988	NUM
inlawrev-2865	507	5	)	)	PUNCT
inlawrev-2865	508	1	(	(	PUNCT
inlawrev-2865	508	2	discussing	discuss	VERB
inlawrev-2865	508	3	statutory	statutory	ADJ
inlawrev-2865	508	4	conflict	conflict	NOUN
inlawrev-2865	508	5	and	and	CCONJ
inlawrev-2865	508	6	concluding	conclude	VERB
inlawrev-2865	508	7	that	that	PRON
inlawrev-2865	508	8	tax	tax	NOUN
inlawrev-2865	508	9	court	court	NOUN
inlawrev-2865	508	10	had	have	VERB
inlawrev-2865	508	11	exclusive	exclusive	ADJ
inlawrev-2865	508	12	jurisdiction	jurisdiction	NOUN
inlawrev-2865	508	13	over	over	ADP
inlawrev-2865	508	14	death	death	NOUN
inlawrev-2865	508	15	tax	tax	NOUN
inlawrev-2865	508	16	cases	case	NOUN
inlawrev-2865	508	17	)	)	PUNCT
inlawrev-2865	508	18	.	.	PUNCT