id	sid	tid	token	lemma	pos
inlawrev-2960	1	1	indiana	indiana	PROPN
inlawrev-2960	1	2	law	law	PROPN
inlawrev-2960	1	3	review	review	PROPN
inlawrev-2960	1	4	indiana	indiana	PROPN
inlawrev-2960	1	5	lai^	lai^	PROPN
inlawrev-2960	1	6	revieiv	revieiv	NOUN
inlawrev-2960	1	7	volume	volume	NOUN
inlawrev-2960	1	8	25	25	NUM
inlawrev-2960	1	9	1991	1991	NUM
inlawrev-2960	1	10	number	number	NOUN
inlawrev-2960	1	11	2	2	NUM
inlawrev-2960	1	12	notes	note	NOUN
inlawrev-2960	1	13	are	be	AUX
inlawrev-2960	1	14	the	the	DET
inlawrev-2960	1	15	accountants	accountant	NOUN
inlawrev-2960	1	16	accountable	accountable	ADJ
inlawrev-2960	1	17	?	?	PUNCT
inlawrev-2960	2	1	auditor	auditor	NOUN
inlawrev-2960	2	2	liability	liability	NOUN
inlawrev-2960	2	3	in	in	ADP
inlawrev-2960	2	4	the	the	DET
inlawrev-2960	2	5	savings	saving	NOUN
inlawrev-2960	2	6	and	and	CCONJ
inlawrev-2960	2	7	loan	loan	NOUN
inlawrev-2960	2	8	crisis	crisis	NOUN
inlawrev-2960	2	9	introduction	introduction	NOUN
inlawrev-2960	2	10	from	from	ADP
inlawrev-2960	2	11	1980	1980	NUM
inlawrev-2960	2	12	to	to	ADP
inlawrev-2960	2	13	1988	1988	NUM
inlawrev-2960	2	14	,	,	PUNCT
inlawrev-2960	2	15	over	over	ADP
inlawrev-2960	2	16	500	500	NUM
inlawrev-2960	2	17	savings	saving	NOUN
inlawrev-2960	2	18	associations	association	NOUN
inlawrev-2960	2	19	failed	fail	VERB
inlawrev-2960	2	20	throughout	throughout	ADP
inlawrev-2960	2	21	the	the	DET
inlawrev-2960	2	22	united	united	PROPN
inlawrev-2960	2	23	states	states	PROPN
inlawrev-2960	2	24	,	,	PUNCT
inlawrev-2960	2	25	more	more	ADJ
inlawrev-2960	2	26	than	than	ADP
inlawrev-2960	2	27	three	three	NUM
inlawrev-2960	2	28	-	-	PUNCT
inlawrev-2960	2	29	and	and	CCONJ
inlawrev-2960	2	30	-	-	PUNCT
inlawrev-2960	2	31	a	a	DET
inlawrev-2960	2	32	-	-	PUNCT
inlawrev-2960	2	33	half	half	NOUN
inlawrev-2960	2	34	times	time	NOUN
inlawrev-2960	2	35	the	the	DET
inlawrev-2960	2	36	number	number	NOUN
inlawrev-2960	2	37	of	of	ADP
inlawrev-2960	2	38	savings	saving	NOUN
inlawrev-2960	2	39	associations	association	NOUN
inlawrev-2960	2	40	that	that	PRON
inlawrev-2960	2	41	had	have	AUX
inlawrev-2960	2	42	failed	fail	VERB
inlawrev-2960	2	43	in	in	ADP
inlawrev-2960	2	44	the	the	DET
inlawrev-2960	2	45	previous	previous	ADJ
inlawrev-2960	2	46	forty	forty	NUM
inlawrev-2960	2	47	-	-	PUNCT
inlawrev-2960	2	48	hve	hve	NOUN
inlawrev-2960	2	49	years	year	NOUN
inlawrev-2960	2	50	combined	combine	VERB
inlawrev-2960	2	51	.	.	PUNCT
inlawrev-2960	2	52	'	'	PUNCT
inlawrev-2960	3	1	as	as	ADP
inlawrev-2960	3	2	a	a	DET
inlawrev-2960	3	3	result	result	NOUN
inlawrev-2960	3	4	of	of	ADP
inlawrev-2960	3	5	the	the	DET
inlawrev-2960	3	6	federal	federal	ADJ
inlawrev-2960	3	7	government	government	NOUN
inlawrev-2960	3	8	's	's	PART
inlawrev-2960	3	9	bailout	bailout	NOUN
inlawrev-2960	3	10	of	of	ADP
inlawrev-2960	3	11	failed	fail	VERB
inlawrev-2960	3	12	thrifts	thrift	NOUN
inlawrev-2960	3	13	,	,	PUNCT
inlawrev-2960	3	14	the	the	DET
inlawrev-2960	3	15	savings	saving	NOUN
inlawrev-2960	3	16	and	and	CCONJ
inlawrev-2960	3	17	loan	loan	NOUN
inlawrev-2960	3	18	(	(	PUNCT
inlawrev-2960	3	19	s&l	s&l	PROPN
inlawrev-2960	3	20	)	)	PUNCT
inlawrev-2960	3	21	crisis	crisis	NOUN
inlawrev-2960	3	22	could	could	AUX
inlawrev-2960	3	23	ultimately	ultimately	ADV
inlawrev-2960	3	24	cost	cost	VERB
inlawrev-2960	3	25	american	american	ADJ
inlawrev-2960	3	26	taxpayers	taxpayer	NOUN
inlawrev-2960	3	27	one	one	NUM
inlawrev-2960	3	28	trillion	trillion	NUM
inlawrev-2960	3	29	dollars	dollar	NOUN
inlawrev-2960	3	30	,	,	PUNCT
inlawrev-2960	3	31	amounting	amount	VERB
inlawrev-2960	3	32	to	to	ADP
inlawrev-2960	3	33	thirty	thirty	NUM
inlawrev-2960	3	34	dollars	dollar	NOUN
inlawrev-2960	3	35	a	a	DET
inlawrev-2960	3	36	month	month	NOUN
inlawrev-2960	3	37	for	for	ADP
inlawrev-2960	3	38	every	every	DET
inlawrev-2960	3	39	household	household	NOUN
inlawrev-2960	3	40	over	over	ADP
inlawrev-2960	3	41	the	the	DET
inlawrev-2960	3	42	next	next	ADJ
inlawrev-2960	3	43	four	four	NUM
inlawrev-2960	3	44	decades	decade	NOUN
inlawrev-2960	3	45	(	(	PUNCT
inlawrev-2960	3	46	roughly	roughly	ADV
inlawrev-2960	3	47	equivalent	equivalent	ADJ
inlawrev-2960	3	48	to	to	ADP
inlawrev-2960	3	49	twice	twice	DET
inlawrev-2960	3	50	the	the	DET
inlawrev-2960	3	51	cost	cost	NOUN
inlawrev-2960	3	52	of	of	ADP
inlawrev-2960	3	53	the	the	DET
inlawrev-2960	3	54	vietnam	vietnam	PROPN
inlawrev-2960	3	55	war	war	NOUN
inlawrev-2960	3	56	or	or	CCONJ
inlawrev-2960	3	57	four	four	NUM
inlawrev-2960	3	58	times	time	NOUN
inlawrev-2960	3	59	the	the	DET
inlawrev-2960	3	60	cost	cost	NOUN
inlawrev-2960	3	61	of	of	ADP
inlawrev-2960	3	62	the	the	DET
inlawrev-2960	3	63	korean	korean	ADJ
inlawrev-2960	3	64	conflict).^	conflict).^	NOUN
inlawrev-2960	3	65	even	even	ADV
inlawrev-2960	3	66	under	under	ADP
inlawrev-2960	3	67	more	more	ADJ
inlawrev-2960	3	68	conservative	conservative	ADJ
inlawrev-2960	3	69	estimates	estimate	NOUN
inlawrev-2960	3	70	,	,	PUNCT
inlawrev-2960	3	71	industry	industry	NOUN
inlawrev-2960	3	72	analysts	analyst	NOUN
inlawrev-2960	3	73	warn	warn	VERB
inlawrev-2960	3	74	that	that	SCONJ
inlawrev-2960	3	75	the	the	DET
inlawrev-2960	3	76	s&l	s&l	PROPN
inlawrev-2960	3	77	debacle	debacle	NOUN
inlawrev-2960	3	78	could	could	AUX
inlawrev-2960	3	79	cost	cost	VERB
inlawrev-2960	3	80	american	american	ADJ
inlawrev-2960	3	81	taxpayers	taxpayer	NOUN
inlawrev-2960	3	82	$	$	SYM
inlawrev-2960	3	83	500	500	NUM
inlawrev-2960	3	84	to	to	PART
inlawrev-2960	3	85	$	$	SYM
inlawrev-2960	3	86	700	700	NUM
inlawrev-2960	3	87	billion^	billion^	NUM
inlawrev-2960	3	88	and	and	CCONJ
inlawrev-2960	3	89	1	1	NUM
inlawrev-2960	3	90	.	.	PUNCT
inlawrev-2960	3	91	s.	s.	PROPN
inlawrev-2960	3	92	rep	rep	PROPN
inlawrev-2960	3	93	.	.	PROPN
inlawrev-2960	4	1	no	no	PROPN
inlawrev-2960	4	2	.	.	PROPN
inlawrev-2960	4	3	19	19	NUM
inlawrev-2960	4	4	,	,	PUNCT
inlawrev-2960	4	5	101st	101st	PROPN
inlawrev-2960	4	6	cong	cong	PROPN
inlawrev-2960	4	7	.	.	PUNCT
inlawrev-2960	4	8	,	,	PUNCT
inlawrev-2960	5	1	1st	1st	ADJ
inlawrev-2960	5	2	sess	sess	NOUN
inlawrev-2960	5	3	.	.	PUNCT
inlawrev-2960	6	1	2	2	NUM
inlawrev-2960	6	2	(	(	PUNCT
inlawrev-2960	6	3	1989	1989	NUM
inlawrev-2960	6	4	)	)	PUNCT
inlawrev-2960	6	5	.	.	PUNCT
inlawrev-2960	7	1	see	see	VERB
inlawrev-2960	7	2	also	also	ADV
inlawrev-2960	7	3	clark	clark	PROPN
inlawrev-2960	7	4	,	,	PUNCT
inlawrev-2960	7	5	murtagh	murtagh	PROPN
inlawrev-2960	7	6	,	,	PUNCT
inlawrev-2960	7	7	&	&	CCONJ
inlawrev-2960	7	8	corcoran	corcoran	NOUN
inlawrev-2960	7	9	,	,	PUNCT
inlawrev-2960	7	10	regulation	regulation	NOUN
inlawrev-2960	7	11	of	of	ADP
inlawrev-2960	7	12	savings	saving	NOUN
inlawrev-2960	7	13	associations	association	NOUN
inlawrev-2960	7	14	under	under	ADP
inlawrev-2960	7	15	the	the	DET
inlawrev-2960	7	16	financial	financial	ADJ
inlawrev-2960	7	17	institutions	institution	NOUN
inlawrev-2960	7	18	reform	reform	NOUN
inlawrev-2960	7	19	,	,	PUNCT
inlawrev-2960	7	20	recovery	recovery	NOUN
inlawrev-2960	7	21	,	,	PUNCT
inlawrev-2960	7	22	and	and	CCONJ
inlawrev-2960	7	23	enforcement	enforcement	NOUN
inlawrev-2960	7	24	act	act	PROPN
inlawrev-2960	7	25	of	of	ADP
inlawrev-2960	7	26	1989	1989	NUM
inlawrev-2960	7	27	,	,	PUNCT
inlawrev-2960	7	28	45	45	NUM
inlawrev-2960	7	29	bus	bus	NOUN
inlawrev-2960	7	30	.	.	PUNCT
inlawrev-2960	8	1	law	law	NOUN
inlawrev-2960	8	2	.	.	PUNCT
inlawrev-2960	9	1	1013	1013	NUM
inlawrev-2960	9	2	,	,	PUNCT
inlawrev-2960	9	3	1013	1013	NUM
inlawrev-2960	9	4	(	(	PUNCT
inlawrev-2960	9	5	1990	1990	NUM
inlawrev-2960	9	6	)	)	PUNCT
inlawrev-2960	9	7	.	.	PUNCT
inlawrev-2960	10	1	2	2	X
inlawrev-2960	10	2	.	.	X
inlawrev-2960	10	3	greenwald	greenwald	PROPN
inlawrev-2960	10	4	,	,	PUNCT
inlawrev-2960	10	5	s&l	s&l	PROPN
inlawrev-2960	10	6	hot	hot	ADJ
inlawrev-2960	10	7	seat	seat	NOUN
inlawrev-2960	10	8	:	:	PUNCT
inlawrev-2960	10	9	thrift	thrift	NOUN
inlawrev-2960	10	10	honchos	honchos	NOUN
inlawrev-2960	10	11	squirm	squirm	VERB
inlawrev-2960	10	12	and	and	CCONJ
inlawrev-2960	10	13	politicians	politician	NOUN
inlawrev-2960	10	14	dither	dither	VERB
inlawrev-2960	10	15	as	as	SCONJ
inlawrev-2960	10	16	the	the	DET
inlawrev-2960	10	17	economy	economy	NOUN
inlawrev-2960	10	18	slides	slide	VERB
inlawrev-2960	10	19	,	,	PUNCT
inlawrev-2960	10	20	time	time	NOUN
inlawrev-2960	10	21	,	,	PUNCT
inlawrev-2960	10	22	oct	oct	PROPN
inlawrev-2960	10	23	.	.	PROPN
inlawrev-2960	10	24	1	1	NUM
inlawrev-2960	10	25	,	,	PUNCT
inlawrev-2960	10	26	1990	1990	NUM
inlawrev-2960	10	27	,	,	PUNCT
inlawrev-2960	10	28	at	at	ADP
inlawrev-2960	10	29	34	34	NUM
inlawrev-2960	10	30	.	.	PUNCT
inlawrev-2960	11	1	3	3	NUM
inlawrev-2960	11	2	.	.	PUNCT
inlawrev-2960	12	1	the	the	DET
inlawrev-2960	12	2	estimates	estimate	NOUN
inlawrev-2960	12	3	for	for	ADP
inlawrev-2960	12	4	the	the	DET
inlawrev-2960	12	5	ultimate	ultimate	ADJ
inlawrev-2960	12	6	cost	cost	NOUN
inlawrev-2960	12	7	of	of	ADP
inlawrev-2960	12	8	the	the	DET
inlawrev-2960	12	9	s&l	s&l	PROPN
inlawrev-2960	12	10	bailout	bailout	NOUN
inlawrev-2960	12	11	continue	continue	VERB
inlawrev-2960	12	12	to	to	PART
inlawrev-2960	12	13	increase	increase	VERB
inlawrev-2960	12	14	.	.	PUNCT
inlawrev-2960	13	1	in	in	ADP
inlawrev-2960	13	2	october	october	PROPN
inlawrev-2960	13	3	1990	1990	NUM
inlawrev-2960	13	4	,	,	PUNCT
inlawrev-2960	13	5	william	william	PROPN
inlawrev-2960	13	6	seidman	seidman	PROPN
inlawrev-2960	13	7	,	,	PUNCT
inlawrev-2960	13	8	chairman	chairman	NOUN
inlawrev-2960	13	9	of	of	ADP
inlawrev-2960	13	10	the	the	DET
inlawrev-2960	13	11	federal	federal	ADJ
inlawrev-2960	13	12	deposit	deposit	NOUN
inlawrev-2960	13	13	insurance	insurance	NOUN
inlawrev-2960	13	14	corporation	corporation	NOUN
inlawrev-2960	13	15	(	(	PUNCT
inlawrev-2960	13	16	fdic	fdic	PROPN
inlawrev-2960	13	17	)	)	PUNCT
inlawrev-2960	13	18	and	and	CCONJ
inlawrev-2960	13	19	the	the	DET
inlawrev-2960	13	20	resolution	resolution	NOUN
inlawrev-2960	13	21	trust	trust	NOUN
inlawrev-2960	13	22	corporation	corporation	NOUN
inlawrev-2960	13	23	(	(	PUNCT
inlawrev-2960	13	24	rtc	rtc	PROPN
inlawrev-2960	13	25	)	)	PUNCT
inlawrev-2960	13	26	estimated	estimate	VERB
inlawrev-2960	13	27	that	that	SCONJ
inlawrev-2960	13	28	the	the	DET
inlawrev-2960	13	29	cost	cost	NOUN
inlawrev-2960	13	30	of	of	ADP
inlawrev-2960	13	31	the	the	DET
inlawrev-2960	13	32	s&l	s&l	NOUN
inlawrev-2960	13	33	bailout	bailout	NOUN
inlawrev-2960	13	34	,	,	PUNCT
inlawrev-2960	13	35	including	include	VERB
inlawrev-2960	13	36	interest	interest	NOUN
inlawrev-2960	13	37	,	,	PUNCT
inlawrev-2960	13	38	could	could	AUX
inlawrev-2960	13	39	reach	reach	VERB
inlawrev-2960	13	40	$	$	SYM
inlawrev-2960	13	41	600	600	NUM
inlawrev-2960	13	42	billion	billion	NUM
inlawrev-2960	13	43	.	.	PUNCT
inlawrev-2960	14	1	reuters	reuter	NOUN
inlawrev-2960	14	2	,	,	PUNCT
inlawrev-2960	14	3	cost	cost	NOUN
inlawrev-2960	14	4	of	of	ADP
inlawrev-2960	14	5	s&l	s&l	NOUN
inlawrev-2960	14	6	bailout	bailout	NOUN
inlawrev-2960	14	7	may	may	AUX
inlawrev-2960	14	8	reach	reach	VERB
inlawrev-2960	14	9	$	$	SYM
inlawrev-2960	14	10	600	600	NUM
inlawrev-2960	14	11	billion	billion	NUM
inlawrev-2960	14	12	,	,	PUNCT
inlawrev-2960	14	13	christian	christian	PROPN
inlawrev-2960	14	14	science	science	PROPN
inlawrev-2960	14	15	monitor	monitor	PROPN
inlawrev-2960	14	16	,	,	PUNCT
inlawrev-2960	14	17	oct	oct	PROPN
inlawrev-2960	14	18	.	.	PROPN
inlawrev-2960	14	19	1	1	NUM
inlawrev-2960	14	20	,	,	PUNCT
inlawrev-2960	14	21	1990	1990	NUM
inlawrev-2960	14	22	,	,	PUNCT
inlawrev-2960	14	23	at	at	ADP
inlawrev-2960	14	24	9	9	NUM
inlawrev-2960	14	25	,	,	PUNCT
inlawrev-2960	14	26	col	col	NOUN
inlawrev-2960	14	27	.	.	PROPN
inlawrev-2960	14	28	2	2	NUM
inlawrev-2960	14	29	.	.	X
inlawrev-2960	14	30	other	other	ADJ
inlawrev-2960	14	31	estimates	estimate	NOUN
inlawrev-2960	14	32	suggested	suggest	VERB
inlawrev-2960	14	33	that	that	SCONJ
inlawrev-2960	14	34	the	the	DET
inlawrev-2960	14	35	bailout	bailout	NOUN
inlawrev-2960	14	36	would	would	AUX
inlawrev-2960	14	37	cost	cost	VERB
inlawrev-2960	14	38	$	$	SYM
inlawrev-2960	14	39	500	500	NUM
inlawrev-2960	14	40	billion	billion	NUM
inlawrev-2960	14	41	.	.	PUNCT
inlawrev-2960	15	1	garsson	garsson	NOUN
inlawrev-2960	15	2	,	,	PUNCT
inlawrev-2960	15	3	half	half	DET
inlawrev-2960	15	4	the	the	DET
inlawrev-2960	15	5	public	public	NOUN
inlawrev-2960	15	6	never	never	ADV
inlawrev-2960	15	7	heard	hear	VERB
inlawrev-2960	15	8	of	of	ADP
inlawrev-2960	15	9	thrift	thrift	NOUN
inlawrev-2960	15	10	crisis	crisis	NOUN
inlawrev-2960	15	11	or	or	CCONJ
inlawrev-2960	15	12	costly	costly	ADJ
inlawrev-2960	15	13	bailout	bailout	NOUN
inlawrev-2960	15	14	,	,	PUNCT
inlawrev-2960	15	15	am	be	AUX
inlawrev-2960	15	16	.	.	PUNCT
inlawrev-2960	15	17	banker	banker	PROPN
inlawrev-2960	15	18	,	,	PUNCT
inlawrev-2960	15	19	oct	oct	PROPN
inlawrev-2960	15	20	.	.	PROPN
inlawrev-2960	15	21	3	3	NUM
inlawrev-2960	15	22	,	,	PUNCT
inlawrev-2960	15	23	1990	1990	NUM
inlawrev-2960	15	24	,	,	PUNCT
inlawrev-2960	15	25	at	at	ADP
inlawrev-2960	15	26	7	7	NUM
inlawrev-2960	15	27	.	.	PUNCT
inlawrev-2960	15	28	by	by	ADP
inlawrev-2960	15	29	mid-1991	mid-1991	NOUN
inlawrev-2960	15	30	,	,	PUNCT
inlawrev-2960	15	31	chairman	chairman	PROPN
inlawrev-2960	15	32	seidman	seidman	PROPN
inlawrev-2960	15	33	raised	raise	VERB
inlawrev-2960	15	34	his	his	PRON
inlawrev-2960	15	35	estimate	estimate	NOUN
inlawrev-2960	15	36	and	and	CCONJ
inlawrev-2960	15	37	predicted	predict	VERB
inlawrev-2960	15	38	that	that	SCONJ
inlawrev-2960	15	39	the	the	DET
inlawrev-2960	15	40	cost	cost	NOUN
inlawrev-2960	15	41	of	of	ADP
inlawrev-2960	15	42	the	the	DET
inlawrev-2960	15	43	s&l	s&l	NOUN
inlawrev-2960	15	44	bailout	bailout	NOUN
inlawrev-2960	15	45	could	could	AUX
inlawrev-2960	15	46	reach	reach	VERB
inlawrev-2960	15	47	$	$	SYM
inlawrev-2960	15	48	700	700	NUM
inlawrev-2960	15	49	billion	billion	NUM
inlawrev-2960	15	50	—	—	PUNCT
inlawrev-2960	15	51	$	$	SYM
inlawrev-2960	15	52	225	225	NUM
inlawrev-2960	15	53	to	to	PART
inlawrev-2960	15	54	$	$	SYM
inlawrev-2960	15	55	250	250	NUM
inlawrev-2960	15	56	billion	billion	NUM
inlawrev-2960	15	57	plus	plus	CCONJ
inlawrev-2960	15	58	interest	interest	NOUN
inlawrev-2960	15	59	over	over	ADP
inlawrev-2960	15	60	30	30	NUM
inlawrev-2960	15	61	to	to	PART
inlawrev-2960	15	62	40	40	NUM
inlawrev-2960	15	63	years	year	NOUN
inlawrev-2960	15	64	.	.	PUNCT
inlawrev-2960	16	1	frontline	frontline	NOUN
inlawrev-2960	16	2	:	:	PUNCT
inlawrev-2960	16	3	the	the	DET
inlawrev-2960	16	4	great	great	ADJ
inlawrev-2960	16	5	american	american	ADJ
inlawrev-2960	16	6	bailout	bailout	NOUN
inlawrev-2960	16	7	(	(	PUNCT
inlawrev-2960	16	8	pbs	pbs	PROPN
inlawrev-2960	16	9	television	television	PROPN
inlawrev-2960	16	10	broadcast	broadcast	NOUN
inlawrev-2960	16	11	,	,	PUNCT
inlawrev-2960	16	12	oct	oct	PROPN
inlawrev-2960	16	13	.	.	PROPN
inlawrev-2960	16	14	22	22	NUM
inlawrev-2960	16	15	,	,	PUNCT
inlawrev-2960	16	16	1991	1991	NUM
inlawrev-2960	16	17	)	)	PUNCT
inlawrev-2960	16	18	(	(	PUNCT
inlawrev-2960	16	19	transcript	transcript	NOUN
inlawrev-2960	16	20	available	available	ADJ
inlawrev-2960	16	21	from	from	ADP
inlawrev-2960	16	22	journal	journal	PROPN
inlawrev-2960	16	23	graphics	graphic	NOUN
inlawrev-2960	16	24	,	,	PUNCT
inlawrev-2960	16	25	1535	1535	NUM
inlawrev-2960	16	26	grant	grant	PROPN
inlawrev-2960	16	27	street	street	PROPN
inlawrev-2960	16	28	,	,	PUNCT
inlawrev-2960	16	29	denver	denver	PROPN
inlawrev-2960	16	30	,	,	PUNCT
inlawrev-2960	16	31	colorado	colorado	PROPN
inlawrev-2960	16	32	,	,	PUNCT
inlawrev-2960	16	33	80203	80203	NUM
inlawrev-2960	16	34	)	)	PUNCT
inlawrev-2960	16	35	.	.	PUNCT
inlawrev-2960	17	1	to	to	PART
inlawrev-2960	17	2	indicate	indicate	VERB
inlawrev-2960	17	3	the	the	DET
inlawrev-2960	17	4	magnitude	magnitude	NOUN
inlawrev-2960	17	5	of	of	ADP
inlawrev-2960	17	6	a	a	DET
inlawrev-2960	17	7	$	$	SYM
inlawrev-2960	17	8	250	250	NUM
inlawrev-2960	17	9	billion	billion	NUM
inlawrev-2960	17	10	bailout	bailout	NOUN
inlawrev-2960	17	11	(	(	PUNCT
inlawrev-2960	17	12	excluding	exclude	VERB
inlawrev-2960	17	13	interest	interest	NOUN
inlawrev-2960	17	14	)	)	PUNCT
inlawrev-2960	17	15	,	,	PUNCT
inlawrev-2960	17	16	in	in	ADP
inlawrev-2960	17	17	1990	1990	NUM
inlawrev-2960	17	18	,	,	PUNCT
inlawrev-2960	17	19	the	the	DET
inlawrev-2960	17	20	federal	federal	ADJ
inlawrev-2960	17	21	government	government	NOUN
inlawrev-2960	17	22	spent	spend	VERB
inlawrev-2960	17	23	less	less	ADJ
inlawrev-2960	17	24	than	than	ADP
inlawrev-2960	17	25	half	half	NOUN
inlawrev-2960	17	26	of	of	ADP
inlawrev-2960	17	27	this	this	DET
inlawrev-2960	17	28	amount	amount	NOUN
inlawrev-2960	17	29	on	on	ADP
inlawrev-2960	17	30	nasa	nasa	PROPN
inlawrev-2960	17	31	,	,	PUNCT
inlawrev-2960	17	32	the	the	DET
inlawrev-2960	17	33	fbi	fbi	PROPN
inlawrev-2960	17	34	,	,	PUNCT
inlawrev-2960	17	35	the	the	DET
inlawrev-2960	17	36	epa	epa	PROPN
inlawrev-2960	17	37	,	,	PUNCT
inlawrev-2960	17	38	the	the	DET
inlawrev-2960	17	39	veterans	veterans	PROPN
inlawrev-2960	17	40	administration	administration	PROPN
inlawrev-2960	17	41	,	,	PUNCT
inlawrev-2960	17	42	the	the	DET
inlawrev-2960	17	43	war	war	NOUN
inlawrev-2960	17	44	on	on	ADP
inlawrev-2960	17	45	drugs	drug	NOUN
inlawrev-2960	17	46	,	,	PUNCT
inlawrev-2960	17	47	headstart	headstart	NOUN
inlawrev-2960	17	48	,	,	PUNCT
inlawrev-2960	17	49	prenatal	prenatal	ADJ
inlawrev-2960	17	50	health	health	NOUN
inlawrev-2960	17	51	care	care	NOUN
inlawrev-2960	17	52	,	,	PUNCT
inlawrev-2960	17	53	aids	aids	PROPN
inlawrev-2960	17	54	research	research	NOUN
inlawrev-2960	17	55	,	,	PUNCT
inlawrev-2960	17	56	and	and	CCONJ
inlawrev-2960	17	57	the	the	DET
inlawrev-2960	17	58	entire	entire	ADJ
inlawrev-2960	17	59	persian	persian	ADJ
inlawrev-2960	17	60	gulf	gulf	PROPN
inlawrev-2960	17	61	war	war	NOUN
inlawrev-2960	17	62	(	(	PUNCT
inlawrev-2960	17	63	$	$	SYM
inlawrev-2960	17	64	61	61	NUM
inlawrev-2960	17	65	billion	billion	NUM
inlawrev-2960	17	66	)	)	PUNCT
inlawrev-2960	17	67	combined	combine	VERB
inlawrev-2960	17	68	.	.	PUNCT
inlawrev-2960	18	1	i	i	PRON
inlawrev-2960	18	2	d.	d.	PROPN
inlawrev-2960	18	3	476	476	NUM
inlawrev-2960	18	4	indiana	indiana	PROPN
inlawrev-2960	18	5	law	law	PROPN
inlawrev-2960	18	6	review	review	NOUN
inlawrev-2960	19	1	[	[	X
inlawrev-2960	19	2	vol	vol	NOUN
inlawrev-2960	19	3	.	.	PUNCT
inlawrev-2960	19	4	25:475	25:475	NUM
inlawrev-2960	19	5	could	could	AUX
inlawrev-2960	19	6	cost	cost	VERB
inlawrev-2960	19	7	each	each	DET
inlawrev-2960	19	8	american	american	ADJ
inlawrev-2960	19	9	household	household	NOUN
inlawrev-2960	19	10	$	$	SYM
inlawrev-2960	19	11	5,000/	5,000/	NUM
inlawrev-2960	19	12	as	as	SCONJ
inlawrev-2960	19	13	the	the	DET
inlawrev-2960	19	14	federal	federal	ADJ
inlawrev-2960	19	15	deposit	deposit	NOUN
inlawrev-2960	19	16	insurance	insurance	NOUN
inlawrev-2960	19	17	corporation	corporation	NOUN
inlawrev-2960	19	18	(	(	PUNCT
inlawrev-2960	19	19	fdic	fdic	PROPN
inlawrev-2960	19	20	)	)	PUNCT
inlawrev-2960	19	21	seeks	seek	VERB
inlawrev-2960	19	22	to	to	PART
inlawrev-2960	19	23	recover	recover	VERB
inlawrev-2960	19	24	failed	fail	VERB
inlawrev-2960	19	25	thrift	thrift	NOUN
inlawrev-2960	19	26	losses	loss	NOUN
inlawrev-2960	19	27	and	and	CCONJ
inlawrev-2960	19	28	as	as	SCONJ
inlawrev-2960	19	29	public	public	ADJ
inlawrev-2960	19	30	pressure	pressure	NOUN
inlawrev-2960	19	31	mounts	mount	NOUN
inlawrev-2960	19	32	to	to	PART
inlawrev-2960	19	33	identify	identify	VERB
inlawrev-2960	19	34	,	,	PUNCT
inlawrev-2960	19	35	prosecute	prosecute	VERB
inlawrev-2960	19	36	,	,	PUNCT
inlawrev-2960	19	37	and	and	CCONJ
inlawrev-2960	19	38	punish	punish	VERB
inlawrev-2960	19	39	the	the	DET
inlawrev-2960	19	40	individuals	individual	NOUN
inlawrev-2960	19	41	involved	involve	VERB
inlawrev-2960	19	42	,	,	PUNCT
inlawrev-2960	19	43	attention	attention	NOUN
inlawrev-2960	19	44	is	be	AUX
inlawrev-2960	19	45	increasingly	increasingly	ADV
inlawrev-2960	19	46	focusing	focus	VERB
inlawrev-2960	19	47	on	on	ADP
inlawrev-2960	19	48	the	the	DET
inlawrev-2960	19	49	liability	liability	NOUN
inlawrev-2960	19	50	of	of	ADP
inlawrev-2960	19	51	accountants	accountant	NOUN
inlawrev-2960	19	52	and	and	CCONJ
inlawrev-2960	19	53	other	other	ADJ
inlawrev-2960	19	54	professionals	professional	NOUN
inlawrev-2960	19	55	for	for	ADP
inlawrev-2960	19	56	their	their	PRON
inlawrev-2960	19	57	roles	role	NOUN
inlawrev-2960	19	58	in	in	ADP
inlawrev-2960	19	59	the	the	DET
inlawrev-2960	19	60	savings	saving	NOUN
inlawrev-2960	19	61	and	and	CCONJ
inlawrev-2960	19	62	loan	loan	NOUN
inlawrev-2960	19	63	crisis	crisis	NOUN
inlawrev-2960	19	64	.	.	PUNCT
inlawrev-2960	20	1	judge	judge	PROPN
inlawrev-2960	20	2	sporkin	sporkin	PROPN
inlawrev-2960	20	3	recently	recently	ADV
inlawrev-2960	20	4	observed	observe	VERB
inlawrev-2960	20	5	in	in	ADP
inlawrev-2960	20	6	lincoln	lincoln	PROPN
inlawrev-2960	20	7	savings	saving	NOUN
inlawrev-2960	20	8	and	and	CCONJ
inlawrev-2960	20	9	loan	loan	NOUN
inlawrev-2960	20	10	association	association	NOUN
inlawrev-2960	20	11	v.	v.	ADP
inlawrev-2960	20	12	wall:^	wall:^	PROPN
inlawrev-2960	20	13	where	where	SCONJ
inlawrev-2960	20	14	were	be	AUX
inlawrev-2960	20	15	these	these	DET
inlawrev-2960	20	16	professionals	professional	NOUN
inlawrev-2960	20	17	,	,	PUNCT
inlawrev-2960	20	18	a	a	DET
inlawrev-2960	20	19	number	number	NOUN
inlawrev-2960	20	20	of	of	ADP
inlawrev-2960	20	21	whom	whom	PRON
inlawrev-2960	20	22	are	be	AUX
inlawrev-2960	20	23	now	now	ADV
inlawrev-2960	20	24	asserting	assert	VERB
inlawrev-2960	20	25	their	their	PRON
inlawrev-2960	20	26	rights	right	NOUN
inlawrev-2960	20	27	under	under	ADP
inlawrev-2960	20	28	the	the	DET
inlawrev-2960	20	29	fifth	fifth	ADJ
inlawrev-2960	20	30	amendment	amendment	NOUN
inlawrev-2960	20	31	,	,	PUNCT
inlawrev-2960	20	32	when	when	SCONJ
inlawrev-2960	20	33	these	these	DET
inlawrev-2960	20	34	clearly	clearly	ADV
inlawrev-2960	20	35	improper	improper	ADJ
inlawrev-2960	20	36	transactions	transaction	NOUN
inlawrev-2960	20	37	were	be	AUX
inlawrev-2960	20	38	being	be	AUX
inlawrev-2960	20	39	consummated	consummate	VERB
inlawrev-2960	20	40	?	?	PUNCT
inlawrev-2960	21	1	why	why	SCONJ
inlawrev-2960	21	2	did	do	AUX
inlawrev-2960	21	3	n't	not	PART
inlawrev-2960	21	4	any	any	PRON
inlawrev-2960	21	5	of	of	ADP
inlawrev-2960	21	6	them	they	PRON
inlawrev-2960	21	7	speak	speak	VERB
inlawrev-2960	21	8	up	up	ADP
inlawrev-2960	21	9	or	or	CCONJ
inlawrev-2960	21	10	disassociate	disassociate	VERB
inlawrev-2960	21	11	themselves	themselves	PRON
inlawrev-2960	21	12	from	from	ADP
inlawrev-2960	21	13	the	the	DET
inlawrev-2960	21	14	transactions	transaction	NOUN
inlawrev-2960	21	15	?	?	PUNCT
inlawrev-2960	22	1	where	where	SCONJ
inlawrev-2960	22	2	also	also	ADV
inlawrev-2960	22	3	were	be	AUX
inlawrev-2960	22	4	the	the	DET
inlawrev-2960	22	5	outside	outside	ADJ
inlawrev-2960	22	6	accountants	accountant	NOUN
inlawrev-2960	22	7	and	and	CCONJ
inlawrev-2960	22	8	attorneys	attorney	NOUN
inlawrev-2960	22	9	when	when	SCONJ
inlawrev-2960	22	10	these	these	DET
inlawrev-2960	22	11	transactions	transaction	NOUN
inlawrev-2960	22	12	were	be	AUX
inlawrev-2960	22	13	effectuated	effectuate	VERB
inlawrev-2960	22	14	?	?	PUNCT
inlawrev-2960	23	1	what	what	PRON
inlawrev-2960	23	2	is	be	AUX
inlawrev-2960	23	3	difficult	difficult	ADJ
inlawrev-2960	23	4	to	to	PART
inlawrev-2960	23	5	understand	understand	VERB
inlawrev-2960	23	6	is	be	AUX
inlawrev-2960	23	7	that	that	SCONJ
inlawrev-2960	23	8	with	with	ADP
inlawrev-2960	23	9	all	all	DET
inlawrev-2960	23	10	the	the	DET
inlawrev-2960	23	11	professional	professional	ADJ
inlawrev-2960	23	12	talent	talent	NOUN
inlawrev-2960	23	13	involved	involve	VERB
inlawrev-2960	23	14	(	(	PUNCT
inlawrev-2960	23	15	both	both	PRON
inlawrev-2960	23	16	accounting	account	VERB
inlawrev-2960	23	17	and	and	CCONJ
inlawrev-2960	23	18	legal	legal	ADJ
inlawrev-2960	23	19	)	)	PUNCT
inlawrev-2960	23	20	,	,	PUNCT
inlawrev-2960	23	21	why	why	SCONJ
inlawrev-2960	23	22	at	at	ADV
inlawrev-2960	23	23	least	least	ADV
inlawrev-2960	23	24	one	one	NUM
inlawrev-2960	23	25	professional	professional	NOUN
inlawrev-2960	23	26	would	would	AUX
inlawrev-2960	23	27	not	not	PART
inlawrev-2960	23	28	have	have	AUX
inlawrev-2960	23	29	blown	blow	VERB
inlawrev-2960	23	30	the	the	DET
inlawrev-2960	23	31	whistle	whistle	NOUN
inlawrev-2960	23	32	to	to	PART
inlawrev-2960	23	33	stop	stop	VERB
inlawrev-2960	23	34	the	the	DET
inlawrev-2960	23	35	overreaching	overreaching	NOUN
inlawrev-2960	23	36	that	that	PRON
inlawrev-2960	23	37	took	take	VERB
inlawrev-2960	23	38	place	place	NOUN
inlawrev-2960	23	39	in	in	ADP
inlawrev-2960	23	40	this	this	DET
inlawrev-2960	23	41	case.^	case.^	NOUN
inlawrev-2960	23	42	before	before	ADP
inlawrev-2960	23	43	examining	examine	VERB
inlawrev-2960	23	44	the	the	DET
inlawrev-2960	23	45	liability	liability	NOUN
inlawrev-2960	23	46	of	of	ADP
inlawrev-2960	23	47	certified	certify	VERB
inlawrev-2960	23	48	public	public	ADJ
inlawrev-2960	23	49	accountants	accountant	NOUN
inlawrev-2960	23	50	for	for	ADP
inlawrev-2960	23	51	their	their	PRON
inlawrev-2960	23	52	audits	audits	NOUN
inlawrev-2960	23	53	of	of	ADP
inlawrev-2960	23	54	now	now	ADV
inlawrev-2960	23	55	-	-	PUNCT
inlawrev-2960	23	56	failed	fail	VERB
inlawrev-2960	23	57	savings	saving	NOUN
inlawrev-2960	23	58	and	and	CCONJ
inlawrev-2960	23	59	loan	loan	NOUN
inlawrev-2960	23	60	institutions	institution	NOUN
inlawrev-2960	23	61	,	,	PUNCT
inlawrev-2960	23	62	it	it	PRON
inlawrev-2960	23	63	should	should	AUX
inlawrev-2960	23	64	be	be	AUX
inlawrev-2960	23	65	noted	note	VERB
inlawrev-2960	23	66	that	that	SCONJ
inlawrev-2960	23	67	this	this	DET
inlawrev-2960	23	68	topic	topic	NOUN
inlawrev-2960	23	69	has	have	VERB
inlawrev-2960	23	70	several	several	ADJ
inlawrev-2960	23	71	different	different	ADJ
inlawrev-2960	23	72	dimensions	dimension	NOUN
inlawrev-2960	23	73	(	(	PUNCT
inlawrev-2960	23	74	legal	legal	ADJ
inlawrev-2960	23	75	,	,	PUNCT
inlawrev-2960	23	76	economic	economic	ADJ
inlawrev-2960	23	77	,	,	PUNCT
inlawrev-2960	23	78	administrative	administrative	ADJ
inlawrev-2960	23	79	,	,	PUNCT
inlawrev-2960	23	80	and	and	CCONJ
inlawrev-2960	23	81	political	political	ADJ
inlawrev-2960	23	82	)	)	PUNCT
inlawrev-2960	23	83	,	,	PUNCT
inlawrev-2960	23	84	each	each	PRON
inlawrev-2960	23	85	individually	individually	ADV
inlawrev-2960	23	86	of	of	ADP
inlawrev-2960	23	87	incredible	incredible	ADJ
inlawrev-2960	23	88	magnitude	magnitude	NOUN
inlawrev-2960	23	89	,	,	PUNCT
inlawrev-2960	23	90	yet	yet	ADV
inlawrev-2960	23	91	all	all	PRON
inlawrev-2960	23	92	closely	closely	ADV
inlawrev-2960	23	93	interconnected	interconnect	VERB
inlawrev-2960	23	94	.	.	PUNCT
inlawrev-2960	24	1	first	first	ADV
inlawrev-2960	24	2	,	,	PUNCT
inlawrev-2960	24	3	as	as	ADP
inlawrev-2960	24	4	for	for	ADP
inlawrev-2960	24	5	its	its	PRON
inlawrev-2960	24	6	legal	legal	ADJ
inlawrev-2960	24	7	dimension	dimension	NOUN
inlawrev-2960	24	8	,	,	PUNCT
inlawrev-2960	24	9	the	the	DET
inlawrev-2960	24	10	applicable	applicable	ADJ
inlawrev-2960	24	11	area	area	NOUN
inlawrev-2960	24	12	of	of	ADP
inlawrev-2960	24	13	accountant	accountant	NOUN
inlawrev-2960	24	14	liability	liability	NOUN
inlawrev-2960	24	15	law	law	NOUN
inlawrev-2960	24	16	is	be	AUX
inlawrev-2960	24	17	currently	currently	ADV
inlawrev-2960	24	18	in	in	ADP
inlawrev-2960	24	19	a	a	DET
inlawrev-2960	24	20	state	state	NOUN
inlawrev-2960	24	21	of	of	ADP
inlawrev-2960	24	22	transition	transition	NOUN
inlawrev-2960	24	23	(	(	PUNCT
inlawrev-2960	24	24	as	as	SCONJ
inlawrev-2960	24	25	evidenced	evidence	VERB
inlawrev-2960	24	26	by	by	ADP
inlawrev-2960	24	27	the	the	DET
inlawrev-2960	24	28	recent	recent	ADJ
inlawrev-2960	24	29	developments	development	NOUN
inlawrev-2960	24	30	in	in	ADP
inlawrev-2960	24	31	accountants	accountant	NOUN
inlawrev-2960	24	32	'	'	PART
inlawrev-2960	24	33	liability	liability	NOUN
inlawrev-2960	24	34	to	to	ADP
inlawrev-2960	24	35	third	third	ADJ
inlawrev-2960	24	36	parties).^	parties).^	NOUN
inlawrev-2960	24	37	second	second	ADV
inlawrev-2960	24	38	,	,	PUNCT
inlawrev-2960	24	39	this	this	DET
inlawrev-2960	24	40	topic	topic	NOUN
inlawrev-2960	24	41	's	's	PART
inlawrev-2960	24	42	economic	economic	ADJ
inlawrev-2960	24	43	dimension	dimension	NOUN
inlawrev-2960	24	44	involves	involve	VERB
inlawrev-2960	24	45	nothing	nothing	PRON
inlawrev-2960	24	46	less	less	ADJ
inlawrev-2960	24	47	than	than	ADP
inlawrev-2960	24	48	one	one	NUM
inlawrev-2960	24	49	of	of	ADP
inlawrev-2960	24	50	the	the	DET
inlawrev-2960	24	51	major	major	ADJ
inlawrev-2960	24	52	financial	financial	ADJ
inlawrev-2960	24	53	crises	crisis	NOUN
inlawrev-2960	24	54	of	of	ADP
inlawrev-2960	24	55	the	the	DET
inlawrev-2960	24	56	century.^	century.^	NOUN
inlawrev-2960	24	57	third	third	NOUN
inlawrev-2960	24	58	,	,	PUNCT
inlawrev-2960	24	59	as	as	ADP
inlawrev-2960	24	60	for	for	ADP
inlawrev-2960	24	61	its	its	PRON
inlawrev-2960	24	62	administrative	administrative	ADJ
inlawrev-2960	24	63	dimension	dimension	NOUN
inlawrev-2960	24	64	,	,	PUNCT
inlawrev-2960	24	65	because	because	SCONJ
inlawrev-2960	24	66	accountants	accountant	NOUN
inlawrev-2960	24	67	audited	audit	VERB
inlawrev-2960	24	68	governmentally	governmentally	ADV
inlawrev-2960	24	69	regulated	regulate	VERB
inlawrev-2960	24	70	entities	entity	NOUN
inlawrev-2960	24	71	—	—	PUNCT
inlawrev-2960	24	72	s&ls	s&ls	NOUN
inlawrev-2960	24	73	—	—	PUNCT
inlawrev-2960	24	74	there	there	PRON
inlawrev-2960	24	75	is	be	VERB
inlawrev-2960	24	76	the	the	DET
inlawrev-2960	24	77	added	add	VERB
inlawrev-2960	24	78	element	element	NOUN
inlawrev-2960	24	79	of	of	ADP
inlawrev-2960	24	80	federal	federal	ADJ
inlawrev-2960	24	81	regulation	regulation	NOUN
inlawrev-2960	24	82	and	and	CCONJ
inlawrev-2960	24	83	recently	recently	ADV
inlawrev-2960	24	84	reorganized	reorganize	VERB
inlawrev-2960	24	85	governmental	governmental	ADJ
inlawrev-2960	24	86	structures	structure	NOUN
inlawrev-2960	24	87	.	.	PUNCT
inlawrev-2960	25	1	finally	finally	ADV
inlawrev-2960	25	2	,	,	PUNCT
inlawrev-2960	25	3	as	as	ADP
inlawrev-2960	25	4	for	for	ADP
inlawrev-2960	25	5	its	its	PRON
inlawrev-2960	25	6	political	political	ADJ
inlawrev-2960	25	7	dimension	dimension	NOUN
inlawrev-2960	25	8	,	,	PUNCT
inlawrev-2960	25	9	this	this	DET
inlawrev-2960	25	10	topic	topic	NOUN
inlawrev-2960	25	11	must	must	AUX
inlawrev-2960	25	12	also	also	ADV
inlawrev-2960	25	13	be	be	AUX
inlawrev-2960	25	14	approached	approach	VERB
inlawrev-2960	25	15	with	with	ADP
inlawrev-2960	25	16	an	an	DET
inlawrev-2960	25	17	understanding	understanding	NOUN
inlawrev-2960	25	18	of	of	ADP
inlawrev-2960	25	19	the	the	DET
inlawrev-2960	25	20	influence	influence	NOUN
inlawrev-2960	25	21	of	of	ADP
inlawrev-2960	25	22	political	political	ADJ
inlawrev-2960	25	23	philosophies	philosophy	NOUN
inlawrev-2960	25	24	and	and	CCONJ
inlawrev-2960	25	25	4	4	NUM
inlawrev-2960	25	26	.	.	X
inlawrev-2960	25	27	francis	francis	PROPN
inlawrev-2960	25	28	,	,	PUNCT
inlawrev-2960	25	29	s&l	s&l	PROPN
inlawrev-2960	25	30	cleanup	cleanup	NOUN
inlawrev-2960	25	31	avoids	avoid	VERB
inlawrev-2960	25	32	cause	cause	NOUN
inlawrev-2960	25	33	of	of	ADP
inlawrev-2960	25	34	crisis	crisis	NOUN
inlawrev-2960	25	35	^	^	PUNCT
inlawrev-2960	25	36	christian	christian	PROPN
inlawrev-2960	25	37	science	science	PROPN
inlawrev-2960	25	38	monitor	monitor	PROPN
inlawrev-2960	25	39	,	,	PUNCT
inlawrev-2960	25	40	sept	sept	PROPN
inlawrev-2960	25	41	.	.	PROPN
inlawrev-2960	25	42	28	28	NUM
inlawrev-2960	25	43	,	,	PUNCT
inlawrev-2960	25	44	1990	1990	NUM
inlawrev-2960	25	45	,	,	PUNCT
inlawrev-2960	25	46	at	at	ADP
inlawrev-2960	25	47	8	8	NUM
inlawrev-2960	25	48	,	,	PUNCT
inlawrev-2960	25	49	col	col	NOUN
inlawrev-2960	25	50	.	.	PROPN
inlawrev-2960	25	51	2	2	NUM
inlawrev-2960	25	52	.	.	NUM
inlawrev-2960	25	53	5	5	NUM
inlawrev-2960	25	54	.	.	X
inlawrev-2960	25	55	lincoln	lincoln	PROPN
inlawrev-2960	25	56	sav	sav	PROPN
inlawrev-2960	25	57	.	.	PROPN
inlawrev-2960	25	58	&	&	CCONJ
inlawrev-2960	25	59	loan	loan	PROPN
inlawrev-2960	25	60	ass'n	ass'n	PROPN
inlawrev-2960	25	61	v.	v.	PROPN
inlawrev-2960	25	62	wall	wall	PROPN
inlawrev-2960	25	63	,	,	PUNCT
inlawrev-2960	25	64	743	743	NUM
inlawrev-2960	25	65	f.	f.	PROPN
inlawrev-2960	25	66	supp	supp	PROPN
inlawrev-2960	25	67	.	.	PUNCT
inlawrev-2960	26	1	901	901	NUM
inlawrev-2960	26	2	(	(	PUNCT
inlawrev-2960	26	3	d.d.c	d.d.c	PROPN
inlawrev-2960	26	4	.	.	PROPN
inlawrev-2960	26	5	1990	1990	NUM
inlawrev-2960	26	6	)	)	PUNCT
inlawrev-2960	26	7	(	(	PUNCT
inlawrev-2960	26	8	suit	suit	NOUN
inlawrev-2960	26	9	brought	bring	VERB
inlawrev-2960	26	10	by	by	ADP
inlawrev-2960	26	11	lincoln	lincoln	PROPN
inlawrev-2960	26	12	savings	savings	PROPN
inlawrev-2960	26	13	and	and	CCONJ
inlawrev-2960	26	14	loan	loan	NOUN
inlawrev-2960	26	15	association	association	NOUN
inlawrev-2960	26	16	against	against	ADP
inlawrev-2960	26	17	the	the	DET
inlawrev-2960	26	18	director	director	NOUN
inlawrev-2960	26	19	of	of	ADP
inlawrev-2960	26	20	the	the	DET
inlawrev-2960	26	21	office	office	NOUN
inlawrev-2960	26	22	of	of	ADP
inlawrev-2960	26	23	thrift	thrift	NOUN
inlawrev-2960	26	24	supervision	supervision	NOUN
inlawrev-2960	26	25	,	,	PUNCT
inlawrev-2960	26	26	m.	m.	NOUN
inlawrev-2960	26	27	danny	danny	PROPN
inlawrev-2960	26	28	wall	wall	PROPN
inlawrev-2960	26	29	,	,	PUNCT
inlawrev-2960	26	30	for	for	ADP
inlawrev-2960	26	31	the	the	DET
inlawrev-2960	26	32	federal	federal	ADJ
inlawrev-2960	26	33	regulators	regulator	NOUN
inlawrev-2960	26	34	'	'	PART
inlawrev-2960	26	35	take	take	NOUN
inlawrev-2960	26	36	-	-	PUNCT
inlawrev-2960	26	37	over	over	NOUN
inlawrev-2960	26	38	of	of	ADP
inlawrev-2960	26	39	lincoln	lincoln	NOUN
inlawrev-2960	26	40	)	)	PUNCT
inlawrev-2960	26	41	.	.	PUNCT
inlawrev-2960	27	1	6	6	X
inlawrev-2960	27	2	.	.	X
inlawrev-2960	28	1	i	i	PRON
inlawrev-2960	28	2	d.	d.	PROPN
inlawrev-2960	28	3	ait	ait	PROPN
inlawrev-2960	28	4	920	920	NUM
inlawrev-2960	28	5	.	.	PUNCT
inlawrev-2960	29	1	7	7	X
inlawrev-2960	29	2	.	.	X
inlawrev-2960	29	3	see	see	VERB
inlawrev-2960	29	4	,	,	PUNCT
inlawrev-2960	29	5	e.g.	e.g.	ADV
inlawrev-2960	29	6	,	,	PUNCT
inlawrev-2960	29	7	bagby	bagby	PROPN
inlawrev-2960	29	8	&	&	CCONJ
inlawrev-2960	29	9	ruhnka	ruhnka	PROPN
inlawrev-2960	29	10	,	,	PUNCT
inlawrev-2960	29	11	the	the	DET
inlawrev-2960	29	12	controversy	controversy	NOUN
inlawrev-2960	29	13	over	over	ADP
inlawrev-2960	29	14	third	third	ADJ
inlawrev-2960	29	15	party	party	NOUN
inlawrev-2960	29	16	rights	right	NOUN
inlawrev-2960	29	17	:	:	PUNCT
inlawrev-2960	29	18	toward	toward	ADP
inlawrev-2960	29	19	more	more	ADV
inlawrev-2960	29	20	predictable	predictable	ADJ
inlawrev-2960	29	21	parameters	parameter	NOUN
inlawrev-2960	29	22	of	of	ADP
inlawrev-2960	29	23	auditor	auditor	NOUN
inlawrev-2960	29	24	liability	liability	NOUN
inlawrev-2960	29	25	,	,	PUNCT
inlawrev-2960	29	26	22	22	NUM
inlawrev-2960	29	27	ga	ga	PROPN
inlawrev-2960	29	28	.	.	PUNCT
inlawrev-2960	29	29	l.	l.	PROPN
inlawrev-2960	29	30	rev	rev	PROPN
inlawrev-2960	29	31	.	.	PROPN
inlawrev-2960	29	32	149	149	NUM
inlawrev-2960	29	33	(	(	PUNCT
inlawrev-2960	29	34	1987	1987	NUM
inlawrev-2960	29	35	)	)	PUNCT
inlawrev-2960	29	36	.	.	PUNCT
inlawrev-2960	30	1	8	8	X
inlawrev-2960	30	2	.	.	PUNCT
inlawrev-2960	30	3	p.	p.	NOUN
inlawrev-2960	30	4	pilzer	pilzer	PROPN
inlawrev-2960	30	5	&	&	CCONJ
inlawrev-2960	30	6	r.	r.	PROPN
inlawrev-2960	30	7	deitz	deitz	PROPN
inlawrev-2960	30	8	,	,	PUNCT
inlawrev-2960	30	9	other	other	ADJ
inlawrev-2960	30	10	people	people	NOUN
inlawrev-2960	30	11	's	's	PART
inlawrev-2960	30	12	money	money	NOUN
inlawrev-2960	30	13	:	:	PUNCT
inlawrev-2960	30	14	the	the	DET
inlawrev-2960	30	15	inside	inside	ADJ
inlawrev-2960	30	16	story	story	NOUN
inlawrev-2960	30	17	of	of	ADP
inlawrev-2960	30	18	the	the	DET
inlawrev-2960	30	19	s&l	s&l	PROPN
inlawrev-2960	30	20	mess	mess	NOUN
inlawrev-2960	30	21	15	15	NUM
inlawrev-2960	30	22	(	(	PUNCT
inlawrev-2960	30	23	1989	1989	NUM
inlawrev-2960	30	24	)	)	PUNCT
inlawrev-2960	30	25	.	.	PUNCT
inlawrev-2960	31	1	1991	1991	NUM
inlawrev-2960	31	2	]	]	PUNCT
inlawrev-2960	31	3	accountants	accountant	NOUN
inlawrev-2960	31	4	'	'	PART
inlawrev-2960	31	5	liability	liability	NOUN
inlawrev-2960	31	6	477	477	NUM
inlawrev-2960	31	7	actions	action	NOUN
inlawrev-2960	31	8	,	,	PUNCT
inlawrev-2960	31	9	both	both	CCONJ
inlawrev-2960	31	10	past	past	ADJ
inlawrev-2960	31	11	and	and	CCONJ
inlawrev-2960	31	12	present	present	ADJ
inlawrev-2960	31	13	.	.	PUNCT
inlawrev-2960	32	1	moreover	moreover	ADV
inlawrev-2960	32	2	,	,	PUNCT
inlawrev-2960	32	3	an	an	DET
inlawrev-2960	32	4	analysis	analysis	NOUN
inlawrev-2960	32	5	of	of	ADP
inlawrev-2960	32	6	accountants	accountant	NOUN
inlawrev-2960	32	7	'	'	PART
inlawrev-2960	32	8	liability	liability	NOUN
inlawrev-2960	32	9	for	for	ADP
inlawrev-2960	32	10	audits	audits	NOUN
inlawrev-2960	32	11	of	of	ADP
inlawrev-2960	32	12	s&ls	s&ls	PROPN
inlawrev-2960	32	13	also	also	ADV
inlawrev-2960	32	14	has	have	VERB
inlawrev-2960	32	15	implications	implication	NOUN
inlawrev-2960	32	16	for	for	ADP
inlawrev-2960	32	17	accountants	accountant	NOUN
inlawrev-2960	32	18	'	'	PART
inlawrev-2960	32	19	liability	liability	NOUN
inlawrev-2960	32	20	for	for	ADP
inlawrev-2960	32	21	audits	audits	NOUN
inlawrev-2960	32	22	of	of	ADP
inlawrev-2960	32	23	other	other	ADJ
inlawrev-2960	32	24	financial	financial	ADJ
inlawrev-2960	32	25	institutions	institution	NOUN
inlawrev-2960	32	26	(	(	PUNCT
inlawrev-2960	32	27	such	such	ADJ
inlawrev-2960	32	28	as	as	ADP
inlawrev-2960	32	29	audits	audits	NOUN
inlawrev-2960	32	30	for	for	ADP
inlawrev-2960	32	31	the	the	DET
inlawrev-2960	32	32	bank	bank	NOUN
inlawrev-2960	32	33	of	of	ADP
inlawrev-2960	32	34	credit	credit	NOUN
inlawrev-2960	32	35	and	and	CCONJ
inlawrev-2960	32	36	commerce	commerce	PROPN
inlawrev-2960	32	37	international	international	ADJ
inlawrev-2960	32	38	(	(	PUNCT
inlawrev-2960	32	39	bcci	bcci	NOUN
inlawrev-2960	32	40	)	)	PUNCT
inlawrev-2960	32	41	,	,	PUNCT
inlawrev-2960	32	42	other	other	ADJ
inlawrev-2960	32	43	failed	fail	VERB
inlawrev-2960	32	44	banks	bank	NOUN
inlawrev-2960	32	45	,	,	PUNCT
inlawrev-2960	32	46	corporations	corporation	NOUN
inlawrev-2960	32	47	,	,	PUNCT
inlawrev-2960	32	48	and	and	CCONJ
inlawrev-2960	32	49	insurance	insurance	NOUN
inlawrev-2960	32	50	companies	company	NOUN
inlawrev-2960	32	51	)	)	PUNCT
inlawrev-2960	32	52	.	.	PUNCT
inlawrev-2960	33	1	with	with	ADP
inlawrev-2960	33	2	such	such	DET
inlawrev-2960	33	3	a	a	DET
inlawrev-2960	33	4	perspective	perspective	NOUN
inlawrev-2960	33	5	,	,	PUNCT
inlawrev-2960	33	6	this	this	DET
inlawrev-2960	33	7	note	note	NOUN
inlawrev-2960	33	8	examines	examine	VERB
inlawrev-2960	33	9	the	the	DET
inlawrev-2960	33	10	liability	liability	NOUN
inlawrev-2960	33	11	of	of	ADP
inlawrev-2960	33	12	independent	independent	ADJ
inlawrev-2960	33	13	certified	certified	ADJ
inlawrev-2960	33	14	public	public	ADJ
inlawrev-2960	33	15	accountants	accountant	NOUN
inlawrev-2960	33	16	(	(	PUNCT
inlawrev-2960	33	17	cpas	cpas	PROPN
inlawrev-2960	33	18	)	)	PUNCT
inlawrev-2960	33	19	for	for	ADP
inlawrev-2960	33	20	their	their	PRON
inlawrev-2960	33	21	role	role	NOUN
inlawrev-2960	33	22	as	as	ADP
inlawrev-2960	33	23	auditors	auditor	NOUN
inlawrev-2960	33	24	of	of	ADP
inlawrev-2960	33	25	savings	saving	NOUN
inlawrev-2960	33	26	and	and	CCONJ
inlawrev-2960	33	27	loan	loan	NOUN
inlawrev-2960	33	28	institutions	institution	NOUN
inlawrev-2960	33	29	declared	declare	VERB
inlawrev-2960	33	30	insolvent	insolvent	ADJ
inlawrev-2960	33	31	during	during	ADP
inlawrev-2960	33	32	the	the	DET
inlawrev-2960	33	33	s&l	s&l	PROPN
inlawrev-2960	33	34	crisis	crisis	NOUN
inlawrev-2960	33	35	.	.	PUNCT
inlawrev-2960	34	1	part	part	NOUN
inlawrev-2960	34	2	i	i	PRON
inlawrev-2960	34	3	traces	trace	VERB
inlawrev-2960	34	4	the	the	DET
inlawrev-2960	34	5	development	development	NOUN
inlawrev-2960	34	6	of	of	ADP
inlawrev-2960	34	7	the	the	DET
inlawrev-2960	34	8	savings	saving	NOUN
inlawrev-2960	34	9	and	and	CCONJ
inlawrev-2960	34	10	loan	loan	NOUN
inlawrev-2960	34	11	crisis	crisis	NOUN
inlawrev-2960	34	12	.	.	PUNCT
inlawrev-2960	35	1	part	part	NOUN
inlawrev-2960	35	2	ii	ii	PROPN
inlawrev-2960	35	3	discusses	discuss	VERB
inlawrev-2960	35	4	the	the	DET
inlawrev-2960	35	5	auditing	auditing	NOUN
inlawrev-2960	35	6	process	process	NOUN
inlawrev-2960	35	7	and	and	CCONJ
inlawrev-2960	35	8	examines	examine	VERB
inlawrev-2960	35	9	the	the	DET
inlawrev-2960	35	10	role	role	NOUN
inlawrev-2960	35	11	of	of	ADP
inlawrev-2960	35	12	accountants	accountant	NOUN
inlawrev-2960	35	13	in	in	ADP
inlawrev-2960	35	14	auditing	audit	VERB
inlawrev-2960	35	15	savings	saving	NOUN
inlawrev-2960	35	16	and	and	CCONJ
inlawrev-2960	35	17	loan	loan	NOUN
inlawrev-2960	35	18	institutions	institution	NOUN
inlawrev-2960	35	19	.	.	PUNCT
inlawrev-2960	36	1	part	part	NOUN
inlawrev-2960	36	2	iii	iii	NUM
inlawrev-2960	36	3	summarizes	summarize	NOUN
inlawrev-2960	36	4	the	the	DET
inlawrev-2960	36	5	congressional	congressional	ADJ
inlawrev-2960	36	6	responses	response	NOUN
inlawrev-2960	36	7	to	to	ADP
inlawrev-2960	36	8	alleged	allege	VERB
inlawrev-2960	36	9	accountant	accountant	NOUN
inlawrev-2960	36	10	misconduct	misconduct	NOUN
inlawrev-2960	36	11	in	in	ADP
inlawrev-2960	36	12	the	the	DET
inlawrev-2960	36	13	savings	saving	NOUN
inlawrev-2960	36	14	and	and	CCONJ
inlawrev-2960	36	15	loan	loan	NOUN
inlawrev-2960	36	16	crisis	crisis	NOUN
inlawrev-2960	36	17	.	.	PUNCT
inlawrev-2960	37	1	part	part	NOUN
inlawrev-2960	37	2	iv	iv	NUM
inlawrev-2960	37	3	analyzes	analyze	VERB
inlawrev-2960	37	4	potential	potential	ADJ
inlawrev-2960	37	5	lawsuits	lawsuit	NOUN
inlawrev-2960	37	6	against	against	ADP
inlawrev-2960	37	7	accounting	accounting	NOUN
inlawrev-2960	37	8	firms	firm	NOUN
inlawrev-2960	37	9	for	for	ADP
inlawrev-2960	37	10	their	their	PRON
inlawrev-2960	37	11	audits	audits	NOUN
inlawrev-2960	37	12	of	of	ADP
inlawrev-2960	37	13	now	now	ADV
inlawrev-2960	37	14	-	-	PUNCT
inlawrev-2960	37	15	failed	fail	VERB
inlawrev-2960	37	16	s&ls	s&ls	NOUN
inlawrev-2960	37	17	,	,	PUNCT
inlawrev-2960	37	18	focusing	focus	VERB
inlawrev-2960	37	19	on	on	ADP
inlawrev-2960	37	20	potential	potential	ADJ
inlawrev-2960	37	21	parties	party	NOUN
inlawrev-2960	37	22	,	,	PUNCT
inlawrev-2960	37	23	causes	cause	NOUN
inlawrev-2960	37	24	of	of	ADP
inlawrev-2960	37	25	action	action	NOUN
inlawrev-2960	37	26	,	,	PUNCT
inlawrev-2960	37	27	arguments	argument	NOUN
inlawrev-2960	37	28	,	,	PUNCT
inlawrev-2960	37	29	and	and	CCONJ
inlawrev-2960	37	30	legal	legal	ADJ
inlawrev-2960	37	31	defenses	defense	NOUN
inlawrev-2960	37	32	.	.	PUNCT
inlawrev-2960	38	1	finally	finally	ADV
inlawrev-2960	38	2	,	,	PUNCT
inlawrev-2960	38	3	part	part	NOUN
inlawrev-2960	38	4	v	v	NOUN
inlawrev-2960	38	5	concludes	conclude	VERB
inlawrev-2960	38	6	the	the	DET
inlawrev-2960	38	7	analysis	analysis	NOUN
inlawrev-2960	38	8	of	of	ADP
inlawrev-2960	38	9	accountants	accountant	NOUN
inlawrev-2960	38	10	'	'	PART
inlawrev-2960	38	11	liability	liability	NOUN
inlawrev-2960	38	12	in	in	ADP
inlawrev-2960	38	13	the	the	DET
inlawrev-2960	38	14	savings	saving	NOUN
inlawrev-2960	38	15	and	and	CCONJ
inlawrev-2960	38	16	loan	loan	NOUN
inlawrev-2960	38	17	crisis	crisis	NOUN
inlawrev-2960	38	18	.	.	PUNCT
inlawrev-2960	39	1	i.	i.	PROPN
inlawrev-2960	39	2	history	history	NOUN
inlawrev-2960	39	3	of	of	ADP
inlawrev-2960	39	4	the	the	DET
inlawrev-2960	39	5	savings	saving	NOUN
inlawrev-2960	39	6	and	and	CCONJ
inlawrev-2960	39	7	loan	loan	NOUN
inlawrev-2960	39	8	crisis	crisis	NOUN
inlawrev-2960	39	9	a.	a.	NOUN
inlawrev-2960	39	10	deregulation	deregulation	NOUN
inlawrev-2960	39	11	of	of	ADP
inlawrev-2960	39	12	"	"	PUNCT
inlawrev-2960	39	13	sleepy	sleepy	ADJ
inlawrev-2960	39	14	'	'	PUNCT
inlawrev-2960	39	15	*	*	PUNCT
inlawrev-2960	39	16	savings	saving	NOUN
inlawrev-2960	39	17	and	and	CCONJ
inlawrev-2960	39	18	loan	loan	NOUN
inlawrev-2960	39	19	institutions	institution	NOUN
inlawrev-2960	39	20	savings	saving	NOUN
inlawrev-2960	39	21	and	and	CCONJ
inlawrev-2960	39	22	loan	loan	NOUN
inlawrev-2960	39	23	institutions	institution	NOUN
inlawrev-2960	39	24	were	be	AUX
inlawrev-2960	39	25	originally	originally	ADV
inlawrev-2960	39	26	estabhshed	estabhshe	VERB
inlawrev-2960	39	27	in	in	ADP
inlawrev-2960	39	28	the	the	DET
inlawrev-2960	39	29	1930s	1930	NOUN
inlawrev-2960	39	30	to	to	PART
inlawrev-2960	39	31	offer	offer	VERB
inlawrev-2960	39	32	home	home	NOUN
inlawrev-2960	39	33	loans	loan	NOUN
inlawrev-2960	39	34	for	for	ADP
inlawrev-2960	39	35	americans	american	NOUN
inlawrev-2960	39	36	seeking	seek	VERB
inlawrev-2960	39	37	the	the	DET
inlawrev-2960	39	38	*	*	ADJ
inlawrev-2960	39	39	*	*	PROPN
inlawrev-2960	39	40	american	american	ADJ
inlawrev-2960	39	41	dream	dream	NOUN
inlawrev-2960	39	42	*	*	PUNCT
inlawrev-2960	39	43	'	'	PUNCT
inlawrev-2960	39	44	of	of	ADP
inlawrev-2960	39	45	home	home	NOUN
inlawrev-2960	39	46	ownership.^	ownership.^	NOUN
inlawrev-2960	39	47	during	during	ADP
inlawrev-2960	39	48	the	the	DET
inlawrev-2960	39	49	period	period	NOUN
inlawrev-2960	39	50	between	between	ADP
inlawrev-2960	39	51	the	the	DET
inlawrev-2960	39	52	great	great	ADJ
inlawrev-2960	39	53	depression	depression	NOUN
inlawrev-2960	39	54	and	and	CCONJ
inlawrev-2960	39	55	the	the	DET
inlawrev-2960	39	56	1960*s	1960*s	NOUN
inlawrev-2960	39	57	,	,	PUNCT
inlawrev-2960	39	58	these	these	DET
inlawrev-2960	39	59	institutions	institution	NOUN
inlawrev-2960	39	60	were	be	AUX
inlawrev-2960	39	61	profitable	profitable	ADJ
inlawrev-2960	39	62	because	because	SCONJ
inlawrev-2960	39	63	they	they	PRON
inlawrev-2960	39	64	offered	offer	VERB
inlawrev-2960	39	65	traditional	traditional	ADJ
inlawrev-2960	39	66	low	low	ADJ
inlawrev-2960	39	67	-	-	PUNCT
inlawrev-2960	39	68	risk	risk	NOUN
inlawrev-2960	39	69	,	,	PUNCT
inlawrev-2960	39	70	long	long	ADJ
inlawrev-2960	39	71	-	-	PUNCT
inlawrev-2960	39	72	term	term	NOUN
inlawrev-2960	39	73	home	home	NOUN
inlawrev-2960	39	74	loans	loan	NOUN
inlawrev-2960	39	75	and	and	CCONJ
inlawrev-2960	39	76	paid	pay	VERB
inlawrev-2960	39	77	low	low	ADJ
inlawrev-2960	39	78	interest	interest	NOUN
inlawrev-2960	39	79	rates	rate	NOUN
inlawrev-2960	39	80	on	on	ADP
inlawrev-2960	39	81	savings	saving	NOUN
inlawrev-2960	39	82	deposits	deposit	NOUN
inlawrev-2960	39	83	.	.	PUNCT
inlawrev-2960	40	1	•^	•^	NOUN
inlawrev-2960	40	2	in	in	ADP
inlawrev-2960	40	3	1966	1966	NUM
inlawrev-2960	40	4	,	,	PUNCT
inlawrev-2960	40	5	congress	congress	PROPN
inlawrev-2960	40	6	enacted	enact	VERB
inlawrev-2960	40	7	legislation	legislation	NOUN
inlawrev-2960	40	8	which	which	PRON
inlawrev-2960	40	9	,	,	PUNCT
inlawrev-2960	40	10	for	for	ADP
inlawrev-2960	40	11	the	the	DET
inlawrev-2960	40	12	first	first	ADJ
inlawrev-2960	40	13	time	time	NOUN
inlawrev-2960	40	14	,	,	PUNCT
inlawrev-2960	40	15	set	set	VERB
inlawrev-2960	40	16	a	a	DET
inlawrev-2960	40	17	ceiling	ceiling	NOUN
inlawrev-2960	40	18	on	on	ADP
inlawrev-2960	40	19	the	the	DET
inlawrev-2960	40	20	interest	interest	NOUN
inlawrev-2960	40	21	rates	rate	NOUN
inlawrev-2960	40	22	that	that	PRON
inlawrev-2960	40	23	s&ls	s&ls	PROPN
inlawrev-2960	40	24	could	could	AUX
inlawrev-2960	40	25	pay	pay	VERB
inlawrev-2960	40	26	depositors	depositor	NOUN
inlawrev-2960	40	27	.	.	PUNCT
inlawrev-2960	40	28	''	''	PUNCT
inlawrev-2960	41	1	during	during	ADP
inlawrev-2960	41	2	the	the	DET
inlawrev-2960	41	3	1970*s	1970*s	NUM
inlawrev-2960	41	4	,	,	PUNCT
inlawrev-2960	41	5	when	when	SCONJ
inlawrev-2960	41	6	higher	high	ADJ
inlawrev-2960	41	7	oil	oil	NOUN
inlawrev-2960	41	8	prices	price	NOUN
inlawrev-2960	41	9	caused	cause	VERB
inlawrev-2960	41	10	doubledigit	doubledigit	ADJ
inlawrev-2960	41	11	inflation	inflation	NOUN
inlawrev-2960	41	12	and	and	CCONJ
inlawrev-2960	41	13	rapidly	rapidly	ADV
inlawrev-2960	41	14	escalating	escalate	VERB
inlawrev-2960	41	15	interest	interest	NOUN
inlawrev-2960	41	16	rates	rate	NOUN
inlawrev-2960	41	17	,	,	PUNCT
inlawrev-2960	41	18	s&ls	s&ls	PROPN
inlawrev-2960	41	19	became	become	VERB
inlawrev-2960	41	20	less	less	ADJ
inlawrev-2960	41	21	9	9	NUM
inlawrev-2960	41	22	.	.	PUNCT
inlawrev-2960	41	23	goldwasser	goldwasser	NOUN
inlawrev-2960	41	24	,	,	PUNCT
inlawrev-2960	41	25	the	the	DET
inlawrev-2960	41	26	liability	liability	NOUN
inlawrev-2960	41	27	ramifications	ramification	NOUN
inlawrev-2960	41	28	of	of	ADP
inlawrev-2960	41	29	the	the	DET
inlawrev-2960	41	30	s&l	s&l	PROPN
inlawrev-2960	41	31	crisis	crisis	NOUN
inlawrev-2960	41	32	,	,	PUNCT
inlawrev-2960	41	33	60	60	NUM
inlawrev-2960	41	34	cpa	cpa	PROPN
inlawrev-2960	41	35	j.	j.	PROPN
inlawrev-2960	41	36	,	,	PUNCT
inlawrev-2960	41	37	20	20	NUM
inlawrev-2960	41	38	,	,	PUNCT
inlawrev-2960	41	39	22	22	NUM
inlawrev-2960	41	40	(	(	PUNCT
inlawrev-2960	41	41	1990	1990	NUM
inlawrev-2960	41	42	)	)	PUNCT
inlawrev-2960	41	43	.	.	PUNCT
inlawrev-2960	42	1	for	for	ADP
inlawrev-2960	42	2	general	general	ADJ
inlawrev-2960	42	3	background	background	NOUN
inlawrev-2960	42	4	reading	read	VERB
inlawrev-2960	42	5	on	on	ADP
inlawrev-2960	42	6	the	the	DET
inlawrev-2960	42	7	savings	saving	NOUN
inlawrev-2960	42	8	and	and	CCONJ
inlawrev-2960	42	9	loan	loan	NOUN
inlawrev-2960	42	10	crisis	crisis	NOUN
inlawrev-2960	42	11	,	,	PUNCT
inlawrev-2960	42	12	see	see	VERB
inlawrev-2960	42	13	j.	j.	PROPN
inlawrev-2960	42	14	adams	adams	PROPN
inlawrev-2960	42	15	,	,	PUNCT
inlawrev-2960	42	16	the	the	DET
inlawrev-2960	42	17	big	big	ADJ
inlawrev-2960	42	18	fix	fix	NOUN
inlawrev-2960	42	19	:	:	PUNCT
inlawrev-2960	42	20	inside	inside	ADP
inlawrev-2960	42	21	the	the	DET
inlawrev-2960	42	22	s&l	s&l	PROPN
inlawrev-2960	42	23	scandal	scandal	NOUN
inlawrev-2960	42	24	(	(	PUNCT
inlawrev-2960	42	25	1990	1990	NUM
inlawrev-2960	42	26	)	)	PUNCT
inlawrev-2960	42	27	;	;	PUNCT
inlawrev-2960	42	28	m.	m.	PROPN
inlawrev-2960	42	29	mayer	mayer	PROPN
inlawrev-2960	42	30	,	,	PUNCT
inlawrev-2960	42	31	the	the	DET
inlawrev-2960	42	32	greatest	great	ADJ
inlawrev-2960	42	33	-	-	PUNCT
inlawrev-2960	42	34	ever	ever	ADV
inlawrev-2960	42	35	bank	bank	NOUN
inlawrev-2960	42	36	robbery	robbery	NOUN
inlawrev-2960	42	37	:	:	PUNCT
inlawrev-2960	42	38	the	the	DET
inlawrev-2960	42	39	collapse	collapse	NOUN
inlawrev-2960	42	40	of	of	ADP
inlawrev-2960	42	41	the	the	DET
inlawrev-2960	42	42	savings	saving	NOUN
inlawrev-2960	42	43	and	and	CCONJ
inlawrev-2960	42	44	loan	loan	NOUN
inlawrev-2960	42	45	industry	industry	NOUN
inlawrev-2960	42	46	(	(	PUNCT
inlawrev-2960	42	47	1990	1990	NUM
inlawrev-2960	42	48	)	)	PUNCT
inlawrev-2960	42	49	;	;	PUNCT
inlawrev-2960	42	50	p.	p.	PROPN
inlawrev-2960	42	51	pilzer	pilzer	PROPN
inlawrev-2960	42	52	&	&	CCONJ
inlawrev-2960	42	53	r.	r.	PROPN
inlawrev-2960	42	54	deitz	deitz	PROPN
inlawrev-2960	42	55	,	,	PUNCT
inlawrev-2960	42	56	supra	supra	PROPN
inlawrev-2960	42	57	note	note	PROPN
inlawrev-2960	42	58	8	8	NUM
inlawrev-2960	42	59	;	;	PUNCT
inlawrev-2960	42	60	s.	s.	PROPN
inlawrev-2960	42	61	pizzo	pizzo	PROPN
inlawrev-2960	42	62	,	,	PUNCT
inlawrev-2960	42	63	m.	m.	NOUN
inlawrev-2960	42	64	fricker	fricker	PROPN
inlawrev-2960	42	65	,	,	PUNCT
inlawrev-2960	42	66	&	&	CCONJ
inlawrev-2960	42	67	p.	p.	PROPN
inlawrev-2960	42	68	muolo	muolo	PROPN
inlawrev-2960	42	69	,	,	PUNCT
inlawrev-2960	42	70	inside	inside	ADP
inlawrev-2960	42	71	job	job	NOUN
inlawrev-2960	42	72	:	:	PUNCT
inlawrev-2960	42	73	the	the	DET
inlawrev-2960	42	74	looting	looting	NOUN
inlawrev-2960	42	75	of	of	ADP
inlawrev-2960	42	76	america	america	PROPN
inlawrev-2960	42	77	's	's	PART
inlawrev-2960	42	78	savings	saving	NOUN
inlawrev-2960	42	79	and	and	CCONJ
inlawrev-2960	42	80	loans	loan	NOUN
inlawrev-2960	42	81	(	(	PUNCT
inlawrev-2960	42	82	1989	1989	NUM
inlawrev-2960	42	83	)	)	PUNCT
inlawrev-2960	42	84	;	;	PUNCT
inlawrev-2960	42	85	m.	m.	PROPN
inlawrev-2960	42	86	waldman	waldman	PROPN
inlawrev-2960	42	87	,	,	PUNCT
inlawrev-2960	42	88	who	who	PRON
inlawrev-2960	42	89	robbed	rob	VERB
inlawrev-2960	42	90	america	america	PROPN
inlawrev-2960	42	91	?	?	PUNCT
inlawrev-2960	42	92	:	:	PUNCT
inlawrev-2960	43	1	a	a	DET
inlawrev-2960	43	2	citizen	citizen	NOUN
inlawrev-2960	43	3	's	's	PART
inlawrev-2960	43	4	guide	guide	NOUN
inlawrev-2960	43	5	to	to	ADP
inlawrev-2960	43	6	the	the	DET
inlawrev-2960	43	7	savings	saving	NOUN
inlawrev-2960	43	8	&	&	CCONJ
inlawrev-2960	43	9	loan	loan	PROPN
inlawrev-2960	43	10	scandal	scandal	NOUN
inlawrev-2960	43	11	(	(	PUNCT
inlawrev-2960	43	12	1990	1990	NUM
inlawrev-2960	43	13	)	)	PUNCT
inlawrev-2960	43	14	.	.	PUNCT
inlawrev-2960	44	1	see	see	VERB
inlawrev-2960	44	2	also	also	ADV
inlawrev-2960	44	3	wayne	wayne	PROPN
inlawrev-2960	44	4	,	,	PUNCT
inlawrev-2960	44	5	where	where	SCONJ
inlawrev-2960	44	6	were	be	AUX
inlawrev-2960	44	7	the	the	DET
inlawrev-2960	44	8	accountants	accountant	NOUN
inlawrev-2960	44	9	?	?	PUNCT
inlawrev-2960	44	10	,	,	PUNCT
inlawrev-2960	44	11	n.y	n.y	PROPN
inlawrev-2960	44	12	.	.	PROPN
inlawrev-2960	44	13	times	times	PROPN
inlawrev-2960	44	14	,	,	PUNCT
inlawrev-2960	44	15	mar	mar	PROPN
inlawrev-2960	44	16	.	.	PROPN
inlawrev-2960	44	17	12	12	NUM
inlawrev-2960	44	18	,	,	PUNCT
inlawrev-2960	44	19	1989	1989	NUM
inlawrev-2960	44	20	,	,	PUNCT
inlawrev-2960	44	21	§	§	PROPN
inlawrev-2960	44	22	3	3	NUM
inlawrev-2960	44	23	,	,	PUNCT
inlawrev-2960	44	24	at	at	ADP
inlawrev-2960	44	25	1	1	NUM
inlawrev-2960	44	26	,	,	PUNCT
inlawrev-2960	44	27	col	col	NOUN
inlawrev-2960	44	28	.	.	PROPN
inlawrev-2960	44	29	2	2	NUM
inlawrev-2960	44	30	.	.	NOUN
inlawrev-2960	44	31	10	10	NUM
inlawrev-2960	44	32	.	.	PUNCT
inlawrev-2960	45	1	clark	clark	PROPN
inlawrev-2960	45	2	,	,	PUNCT
inlawrev-2960	45	3	murtagh	murtagh	PROPN
inlawrev-2960	45	4	,	,	PUNCT
inlawrev-2960	45	5	&	&	CCONJ
inlawrev-2960	45	6	corcoran	corcoran	NOUN
inlawrev-2960	45	7	,	,	PUNCT
inlawrev-2960	45	8	supra	supra	PROPN
inlawrev-2960	45	9	note	note	NOUN
inlawrev-2960	45	10	1	1	NUM
inlawrev-2960	45	11	,	,	PUNCT
inlawrev-2960	45	12	at	at	ADP
inlawrev-2960	45	13	1019	1019	NUM
inlawrev-2960	45	14	.	.	PUNCT
inlawrev-2960	46	1	see	see	VERB
inlawrev-2960	46	2	also	also	ADV
inlawrev-2960	46	3	roberts	roberts	PROPN
inlawrev-2960	46	4	&	&	CCONJ
inlawrev-2960	46	5	cohen	cohen	PROPN
inlawrev-2960	46	6	,	,	PUNCT
inlawrev-2960	46	7	villains	villain	NOUN
inlawrev-2960	46	8	of	of	ADP
inlawrev-2960	46	9	the	the	DET
inlawrev-2960	46	10	s&l	s&l	PROPN
inlawrev-2960	46	11	crisis	crisis	NOUN
inlawrev-2960	46	12	,	,	PUNCT
inlawrev-2960	46	13	u.s	u.s	PROPN
inlawrev-2960	46	14	.	.	PROPN
inlawrev-2960	46	15	news	news	PROPN
inlawrev-2960	46	16	&	&	CCONJ
inlawrev-2960	46	17	world	world	PROPN
inlawrev-2960	46	18	report	report	PROPN
inlawrev-2960	46	19	,	,	PUNCT
inlawrev-2960	46	20	oct	oct	PROPN
inlawrev-2960	46	21	.	.	PROPN
inlawrev-2960	46	22	1	1	NUM
inlawrev-2960	46	23	,	,	PUNCT
inlawrev-2960	46	24	1990	1990	NUM
inlawrev-2960	46	25	,	,	PUNCT
inlawrev-2960	46	26	at	at	ADP
inlawrev-2960	46	27	53	53	NUM
inlawrev-2960	46	28	,	,	PUNCT
inlawrev-2960	46	29	54	54	NUM
inlawrev-2960	46	30	.	.	NOUN
inlawrev-2960	46	31	11	11	NUM
inlawrev-2960	46	32	.	.	PUNCT
inlawrev-2960	47	1	pub	pub	NOUN
inlawrev-2960	47	2	.	.	PUNCT
inlawrev-2960	48	1	l.	l.	PROPN
inlawrev-2960	48	2	no	no	INTJ
inlawrev-2960	48	3	.	.	PROPN
inlawrev-2960	48	4	89	89	NUM
inlawrev-2960	48	5	-	-	SYM
inlawrev-2960	48	6	597	597	NUM
inlawrev-2960	48	7	,	,	PUNCT
inlawrev-2960	48	8	80	80	NUM
inlawrev-2960	48	9	stat	stat	NOUN
inlawrev-2960	48	10	.	.	PUNCT
inlawrev-2960	49	1	823	823	NUM
inlawrev-2960	49	2	(	(	PUNCT
inlawrev-2960	49	3	1966	1966	NUM
inlawrev-2960	49	4	)	)	PUNCT
inlawrev-2960	49	5	.	.	PUNCT
inlawrev-2960	50	1	see	see	VERB
inlawrev-2960	50	2	also	also	ADV
inlawrev-2960	50	3	clark	clark	PROPN
inlawrev-2960	50	4	,	,	PUNCT
inlawrev-2960	50	5	murtagh	murtagh	PROPN
inlawrev-2960	50	6	,	,	PUNCT
inlawrev-2960	50	7	&	&	CCONJ
inlawrev-2960	50	8	corcoran	corcoran	NOUN
inlawrev-2960	50	9	,	,	PUNCT
inlawrev-2960	50	10	supra	supra	PROPN
inlawrev-2960	50	11	note	note	NOUN
inlawrev-2960	50	12	1	1	NUM
inlawrev-2960	50	13	,	,	PUNCT
inlawrev-2960	50	14	at	at	ADP
inlawrev-2960	50	15	1019	1019	NUM
inlawrev-2960	50	16	(	(	PUNCT
inlawrev-2960	50	17	s&l	s&l	NOUN
inlawrev-2960	50	18	interest	interest	NOUN
inlawrev-2960	50	19	rate	rate	NOUN
inlawrev-2960	50	20	ceilings	ceiling	NOUN
inlawrev-2960	50	21	were	be	AUX
inlawrev-2960	50	22	codified	codify	VERB
inlawrev-2960	50	23	in	in	ADP
inlawrev-2960	50	24	the	the	DET
inlawrev-2960	50	25	federal	federal	PROPN
inlawrev-2960	50	26	reserve	reserve	PROPN
inlawrev-2960	50	27	system	system	NOUN
inlawrev-2960	50	28	's	's	PART
inlawrev-2960	50	29	regulation	regulation	NOUN
inlawrev-2960	50	30	q	q	NOUN
inlawrev-2960	50	31	)	)	PUNCT
inlawrev-2960	50	32	.	.	PUNCT
inlawrev-2960	51	1	478	478	NUM
inlawrev-2960	51	2	indiana	indiana	PROPN
inlawrev-2960	51	3	law	law	PROPN
inlawrev-2960	51	4	review	review	NOUN
inlawrev-2960	51	5	[	[	X
inlawrev-2960	51	6	vol	vol	NOUN
inlawrev-2960	51	7	.	.	PUNCT
inlawrev-2960	51	8	25:475	25:475	NUM
inlawrev-2960	51	9	competitive	competitive	ADJ
inlawrev-2960	51	10	because	because	SCONJ
inlawrev-2960	51	11	they	they	PRON
inlawrev-2960	51	12	were	be	AUX
inlawrev-2960	51	13	limited	limit	VERB
inlawrev-2960	51	14	by	by	ADP
inlawrev-2960	51	15	federal	federal	ADJ
inlawrev-2960	51	16	regulations	regulation	NOUN
inlawrev-2960	51	17	to	to	ADP
inlawrev-2960	51	18	paying	pay	VERB
inlawrev-2960	51	19	only	only	ADV
inlawrev-2960	51	20	5.5	5.5	NUM
inlawrev-2960	51	21	%	%	NOUN
inlawrev-2960	51	22	interest.*^	interest.*^	PROPN
inlawrev-2960	51	23	consequently	consequently	ADV
inlawrev-2960	51	24	,	,	PUNCT
inlawrev-2960	51	25	many	many	ADJ
inlawrev-2960	51	26	depositors	depositor	NOUN
inlawrev-2960	51	27	shifted	shift	VERB
inlawrev-2960	51	28	their	their	PRON
inlawrev-2960	51	29	assets	asset	NOUN
inlawrev-2960	51	30	from	from	ADP
inlawrev-2960	51	31	low	low	ADJ
inlawrev-2960	51	32	interest	interest	NOUN
inlawrev-2960	51	33	s&ls	s&ls	PROPN
inlawrev-2960	51	34	to	to	ADP
inlawrev-2960	51	35	higher	high	ADJ
inlawrev-2960	51	36	return	return	VERB
inlawrev-2960	51	37	investments	investment	NOUN
inlawrev-2960	51	38	(	(	PUNCT
inlawrev-2960	51	39	such	such	ADJ
inlawrev-2960	51	40	as	as	ADP
inlawrev-2960	51	41	money	money	NOUN
inlawrev-2960	51	42	market	market	NOUN
inlawrev-2960	51	43	mutual	mutual	ADJ
inlawrev-2960	51	44	funds	fund	NOUN
inlawrev-2960	51	45	)	)	PUNCT
inlawrev-2960	51	46	,	,	PUNCT
inlawrev-2960	51	47	causing	cause	VERB
inlawrev-2960	51	48	s&ls	s&ls	PROPN
inlawrev-2960	51	49	to	to	PART
inlawrev-2960	51	50	lose	lose	VERB
inlawrev-2960	51	51	deposits	deposit	NOUN
inlawrev-2960	51	52	rapidly	rapidly	ADV
inlawrev-2960	51	53	.	.	PUNCT
inlawrev-2960	52	1	'^	'^	NOUN
inlawrev-2960	52	2	in	in	ADP
inlawrev-2960	52	3	march	march	PROPN
inlawrev-2960	52	4	of	of	ADP
inlawrev-2960	52	5	1980	1980	NUM
inlawrev-2960	52	6	,	,	PUNCT
inlawrev-2960	52	7	in	in	ADP
inlawrev-2960	52	8	an	an	DET
inlawrev-2960	52	9	attempt	attempt	NOUN
inlawrev-2960	52	10	to	to	PART
inlawrev-2960	52	11	make	make	VERB
inlawrev-2960	52	12	s&ls	s&ls	PRON
inlawrev-2960	52	13	more	more	ADV
inlawrev-2960	52	14	competitive	competitive	ADJ
inlawrev-2960	52	15	,	,	PUNCT
inlawrev-2960	52	16	congress	congress	PROPN
inlawrev-2960	52	17	passed	pass	VERB
inlawrev-2960	52	18	(	(	PUNCT
inlawrev-2960	52	19	and	and	CCONJ
inlawrev-2960	52	20	jimmy	jimmy	PROPN
inlawrev-2960	52	21	carter	carter	PROPN
inlawrev-2960	52	22	signed	sign	VERB
inlawrev-2960	52	23	)	)	PUNCT
inlawrev-2960	52	24	the	the	DET
inlawrev-2960	52	25	depository	depository	NOUN
inlawrev-2960	52	26	institutions	institution	NOUN
inlawrev-2960	52	27	deregulation	deregulation	NOUN
inlawrev-2960	52	28	and	and	CCONJ
inlawrev-2960	52	29	monetary	monetary	ADJ
inlawrev-2960	52	30	control	control	PROPN
inlawrev-2960	52	31	act	act	PROPN
inlawrev-2960	52	32	,	,	PUNCT
inlawrev-2960	52	33	'	'	PUNCT
inlawrev-2960	52	34	"	"	PUNCT
inlawrev-2960	52	35	*	*	PUNCT
inlawrev-2960	52	36	which	which	PRON
inlawrev-2960	52	37	raised	raise	VERB
inlawrev-2960	52	38	the	the	DET
inlawrev-2960	52	39	interest	interest	NOUN
inlawrev-2960	52	40	rate	rate	NOUN
inlawrev-2960	52	41	ceiling	ceiling	NOUN
inlawrev-2960	52	42	for	for	ADP
inlawrev-2960	52	43	s&ls	s&ls	PROPN
inlawrev-2960	52	44	,	,	PUNCT
inlawrev-2960	52	45	lowered	lower	VERB
inlawrev-2960	52	46	the	the	DET
inlawrev-2960	52	47	capital	capital	NOUN
inlawrev-2960	52	48	reserves	reserve	NOUN
inlawrev-2960	52	49	thrifts	thrift	NOUN
inlawrev-2960	52	50	were	be	AUX
inlawrev-2960	52	51	required	require	VERB
inlawrev-2960	52	52	to	to	PART
inlawrev-2960	52	53	keep	keep	VERB
inlawrev-2960	52	54	on	on	ADP
inlawrev-2960	52	55	hand	hand	NOUN
inlawrev-2960	52	56	(	(	PUNCT
inlawrev-2960	52	57	from	from	ADP
inlawrev-2960	52	58	five	five	NUM
inlawrev-2960	52	59	percent	percent	NOUN
inlawrev-2960	52	60	to	to	ADP
inlawrev-2960	52	61	four	four	NUM
inlawrev-2960	52	62	percent	percent	NOUN
inlawrev-2960	52	63	)	)	PUNCT
inlawrev-2960	52	64	,	,	PUNCT
inlawrev-2960	52	65	and	and	CCONJ
inlawrev-2960	52	66	with	with	ADP
inlawrev-2960	52	67	virtually	virtually	ADV
inlawrev-2960	52	68	no	no	DET
inlawrev-2960	52	69	analysis	analysis	NOUN
inlawrev-2960	52	70	or	or	CCONJ
inlawrev-2960	52	71	scrutiny	scrutiny	NOUN
inlawrev-2960	52	72	,	,	PUNCT
inlawrev-2960	52	73	raised	raise	VERB
inlawrev-2960	52	74	the	the	DET
inlawrev-2960	52	75	amount	amount	NOUN
inlawrev-2960	52	76	of	of	ADP
inlawrev-2960	52	77	federal	federal	ADJ
inlawrev-2960	52	78	deposit	deposit	NOUN
inlawrev-2960	52	79	insurance	insurance	NOUN
inlawrev-2960	52	80	for	for	ADP
inlawrev-2960	52	81	s&ls	s&ls	PROPN
inlawrev-2960	52	82	,	,	PUNCT
inlawrev-2960	52	83	banks	bank	NOUN
inlawrev-2960	52	84	,	,	PUNCT
inlawrev-2960	52	85	and	and	CCONJ
inlawrev-2960	52	86	credit	credit	NOUN
inlawrev-2960	52	87	unions	union	NOUN
inlawrev-2960	52	88	from	from	ADP
inlawrev-2960	52	89	$	$	SYM
inlawrev-2960	52	90	40,000	40,000	NUM
inlawrev-2960	52	91	to	to	PART
inlawrev-2960	52	92	$	$	SYM
inlawrev-2960	52	93	100,000	100,000	NUM
inlawrev-2960	52	94	per	per	ADP
inlawrev-2960	52	95	account	account	NOUN
inlawrev-2960	52	96	.	.	PUNCT
inlawrev-2960	53	1	'^	'^	NOUN
inlawrev-2960	53	2	as	as	ADP
inlawrev-2960	53	3	a	a	DET
inlawrev-2960	53	4	result	result	NOUN
inlawrev-2960	53	5	,	,	PUNCT
inlawrev-2960	53	6	the	the	DET
inlawrev-2960	53	7	legislation	legislation	NOUN
inlawrev-2960	53	8	increased	increase	VERB
inlawrev-2960	53	9	the	the	DET
inlawrev-2960	53	10	government	government	NOUN
inlawrev-2960	53	11	's	's	PART
inlawrev-2960	53	12	exposure	exposure	NOUN
inlawrev-2960	53	13	to	to	ADP
inlawrev-2960	53	14	risk	risk	NOUN
inlawrev-2960	53	15	by	by	ADP
inlawrev-2960	53	16	250	250	NUM
inlawrev-2960	53	17	%	%	NOUN
inlawrev-2960	53	18	in	in	ADP
inlawrev-2960	53	19	the	the	DET
inlawrev-2960	53	20	event	event	NOUN
inlawrev-2960	53	21	of	of	ADP
inlawrev-2960	53	22	financial	financial	ADJ
inlawrev-2960	53	23	institution	institution	NOUN
inlawrev-2960	53	24	failure	failure	NOUN
inlawrev-2960	53	25	.	.	PUNCT
inlawrev-2960	54	1	'^	'^	NOUN
inlawrev-2960	54	2	when	when	SCONJ
inlawrev-2960	54	3	thrifts	thrift	NOUN
inlawrev-2960	54	4	began	begin	VERB
inlawrev-2960	54	5	paying	pay	VERB
inlawrev-2960	54	6	more	more	ADV
inlawrev-2960	54	7	competitive	competitive	ADJ
inlawrev-2960	54	8	interest	interest	NOUN
inlawrev-2960	54	9	rates	rate	NOUN
inlawrev-2960	54	10	on	on	ADP
inlawrev-2960	54	11	such	such	ADJ
inlawrev-2960	54	12	*	*	NOUN
inlawrev-2960	54	13	*	*	NOUN
inlawrev-2960	54	14	risk	risk	NOUN
inlawrev-2960	54	15	-	-	PUNCT
inlawrev-2960	54	16	free	free	ADJ
inlawrev-2960	54	17	"	"	PUNCT
inlawrev-2960	54	18	deposits	deposit	NOUN
inlawrev-2960	54	19	.	.	PUNCT
inlawrev-2960	55	1	wall	wall	PROPN
inlawrev-2960	55	2	street	street	PROPN
inlawrev-2960	55	3	brokers	broker	NOUN
inlawrev-2960	55	4	were	be	AUX
inlawrev-2960	55	5	attracted	attract	VERB
inlawrev-2960	55	6	by	by	ADP
inlawrev-2960	55	7	these	these	DET
inlawrev-2960	55	8	lucrative	lucrative	ADJ
inlawrev-2960	55	9	opportunities	opportunity	NOUN
inlawrev-2960	55	10	and	and	CCONJ
inlawrev-2960	55	11	began	begin	VERB
inlawrev-2960	55	12	packaging	package	VERB
inlawrev-2960	55	13	their	their	PRON
inlawrev-2960	55	14	own	own	ADJ
inlawrev-2960	55	15	investments	investment	NOUN
inlawrev-2960	55	16	into	into	ADP
inlawrev-2960	55	17	insurable	insurable	ADJ
inlawrev-2960	55	18	$	$	SYM
inlawrev-2960	55	19	100,000	100,000	NUM
inlawrev-2960	55	20	chunks	chunk	NOUN
inlawrev-2960	55	21	,	,	PUNCT
inlawrev-2960	55	22	shopping	shop	VERB
inlawrev-2960	55	23	around	around	ADP
inlawrev-2960	55	24	the	the	DET
inlawrev-2960	55	25	country	country	NOUN
inlawrev-2960	55	26	for	for	ADP
inlawrev-2960	55	27	the	the	DET
inlawrev-2960	55	28	highest	high	ADJ
inlawrev-2960	55	29	interest	interest	NOUN
inlawrev-2960	55	30	rates	rate	NOUN
inlawrev-2960	55	31	,	,	PUNCT
inlawrev-2960	55	32	and	and	CCONJ
inlawrev-2960	55	33	dispatching	dispatch	VERB
inlawrev-2960	55	34	deposits	deposit	NOUN
inlawrev-2960	55	35	to	to	ADP
inlawrev-2960	55	36	s&ls	s&ls	PROPN
inlawrev-2960	55	37	through	through	ADP
inlawrev-2960	55	38	a	a	DET
inlawrev-2960	55	39	network	network	NOUN
inlawrev-2960	55	40	of	of	ADP
inlawrev-2960	55	41	computerized	computerized	ADJ
inlawrev-2960	55	42	transfers.*^	transfers.*^	PROPN
inlawrev-2960	55	43	the	the	DET
inlawrev-2960	55	44	ensuing	ensue	VERB
inlawrev-2960	55	45	war	war	NOUN
inlawrev-2960	55	46	among	among	ADP
inlawrev-2960	55	47	institutions	institution	NOUN
inlawrev-2960	55	48	to	to	PART
inlawrev-2960	55	49	raise	raise	VERB
inlawrev-2960	55	50	interest	interest	NOUN
inlawrev-2960	55	51	rates	rate	NOUN
inlawrev-2960	55	52	in	in	ADP
inlawrev-2960	55	53	order	order	NOUN
inlawrev-2960	55	54	to	to	PART
inlawrev-2960	55	55	attract	attract	VERB
inlawrev-2960	55	56	these	these	DET
inlawrev-2960	55	57	*	*	PUNCT
inlawrev-2960	55	58	'	'	PUNCT
inlawrev-2960	55	59	brokered	broker	VERB
inlawrev-2960	55	60	deposits	deposit	NOUN
inlawrev-2960	55	61	''	''	PUNCT
inlawrev-2960	55	62	severely	severely	ADV
inlawrev-2960	55	63	strained	strain	VERB
inlawrev-2960	55	64	many	many	ADJ
inlawrev-2960	55	65	s&ls	s&ls	NOUN
inlawrev-2960	55	66	.	.	PUNCT
inlawrev-2960	56	1	even	even	ADV
inlawrev-2960	56	2	though	though	SCONJ
inlawrev-2960	56	3	s&ls	s&ls	PROPN
inlawrev-2960	56	4	could	could	AUX
inlawrev-2960	56	5	now	now	ADV
inlawrev-2960	56	6	pay	pay	VERB
inlawrev-2960	56	7	any	any	DET
inlawrev-2960	56	8	rate	rate	NOUN
inlawrev-2960	56	9	to	to	PART
inlawrev-2960	56	10	attract	attract	VERB
inlawrev-2960	56	11	depositors	depositor	NOUN
inlawrev-2960	56	12	(	(	PUNCT
inlawrev-2960	56	13	nearly	nearly	ADV
inlawrev-2960	56	14	twenty	twenty	NUM
inlawrev-2960	56	15	percent	percent	NOUN
inlawrev-2960	56	16	in	in	ADP
inlawrev-2960	56	17	some	some	DET
inlawrev-2960	56	18	cases	case	NOUN
inlawrev-2960	56	19	)	)	PUNCT
inlawrev-2960	56	20	,	,	PUNCT
inlawrev-2960	56	21	they	they	PRON
inlawrev-2960	56	22	were	be	AUX
inlawrev-2960	56	23	receiving	receive	VERB
inlawrev-2960	56	24	less	less	ADJ
inlawrev-2960	56	25	than	than	ADP
inlawrev-2960	56	26	a	a	DET
inlawrev-2960	56	27	ten	ten	NUM
inlawrev-2960	56	28	percent	percent	NOUN
inlawrev-2960	56	29	return	return	NOUN
inlawrev-2960	56	30	on	on	ADP
inlawrev-2960	56	31	their	their	PRON
inlawrev-2960	56	32	long	long	ADJ
inlawrev-2960	56	33	-	-	PUNCT
inlawrev-2960	56	34	term	term	NOUN
inlawrev-2960	56	35	home	home	NOUN
inlawrev-2960	56	36	loans	loan	NOUN
inlawrev-2960	56	37	,	,	PUNCT
inlawrev-2960	56	38	which	which	PRON
inlawrev-2960	56	39	constituted	constitute	VERB
inlawrev-2960	56	40	the	the	DET
inlawrev-2960	56	41	bulk	bulk	NOUN
inlawrev-2960	56	42	of	of	ADP
inlawrev-2960	56	43	their	their	PRON
inlawrev-2960	56	44	assets	asset	NOUN
inlawrev-2960	56	45	.	.	PUNCT
inlawrev-2960	56	46	'	'	PUNCT
inlawrev-2960	57	1	*	*	PUNCT
inlawrev-2960	57	2	according	accord	VERB
inlawrev-2960	57	3	to	to	ADP
inlawrev-2960	57	4	one	one	NUM
inlawrev-2960	57	5	estimate	estimate	NOUN
inlawrev-2960	57	6	,	,	PUNCT
inlawrev-2960	57	7	by	by	ADP
inlawrev-2960	57	8	1981	1981	NUM
inlawrev-2960	57	9	,	,	PUNCT
inlawrev-2960	57	10	eighty	eighty	NUM
inlawrev-2960	57	11	-	-	PUNCT
inlawrev-2960	57	12	five	five	NUM
inlawrev-2960	57	13	percent	percent	NOUN
inlawrev-2960	57	14	of	of	ADP
inlawrev-2960	57	15	thrifts	thrift	NOUN
inlawrev-2960	57	16	were	be	AUX
inlawrev-2960	57	17	on	on	ADP
inlawrev-2960	57	18	the	the	DET
inlawrev-2960	57	19	brink	brink	NOUN
inlawrev-2960	57	20	of	of	ADP
inlawrev-2960	57	21	collapse	collapse	NOUN
inlawrev-2960	57	22	.	.	PUNCT
inlawrev-2960	58	1	'^	'^	PROPN
inlawrev-2960	58	2	12	12	NUM
inlawrev-2960	58	3	.	.	PUNCT
inlawrev-2960	59	1	moore	moore	PROPN
inlawrev-2960	59	2	,	,	PUNCT
inlawrev-2960	59	3	the	the	DET
inlawrev-2960	59	4	bust	bust	NOUN
inlawrev-2960	59	5	of	of	ADP
inlawrev-2960	59	6	'	'	NUM
inlawrev-2960	59	7	89	89	NUM
inlawrev-2960	59	8	,	,	PUNCT
inlawrev-2960	59	9	u.s	u.s	PROPN
inlawrev-2960	59	10	.	.	PROPN
inlawrev-2960	59	11	news	news	PROPN
inlawrev-2960	59	12	&	&	CCONJ
inlawrev-2960	59	13	world	world	PROPN
inlawrev-2960	59	14	report	report	PROPN
inlawrev-2960	59	15	,	,	PUNCT
inlawrev-2960	59	16	jan	jan	PROPN
inlawrev-2960	59	17	.	.	PROPN
inlawrev-2960	59	18	23	23	NUM
inlawrev-2960	59	19	,	,	PUNCT
inlawrev-2960	59	20	1989	1989	NUM
inlawrev-2960	59	21	,	,	PUNCT
inlawrev-2960	59	22	at	at	ADP
inlawrev-2960	59	23	36	36	NUM
inlawrev-2960	59	24	,	,	PUNCT
inlawrev-2960	59	25	38	38	NUM
inlawrev-2960	59	26	.	.	NOUN
inlawrev-2960	59	27	13	13	NUM
inlawrev-2960	59	28	.	.	PUNCT
inlawrev-2960	60	1	roberts	roberts	PROPN
inlawrev-2960	60	2	&	&	CCONJ
inlawrev-2960	60	3	cohen	cohen	PROPN
inlawrev-2960	60	4	,	,	PUNCT
inlawrev-2960	60	5	supra	supra	PROPN
inlawrev-2960	60	6	note	note	PROPN
inlawrev-2960	60	7	10	10	NUM
inlawrev-2960	60	8	,	,	PUNCT
inlawrev-2960	60	9	at	at	ADP
inlawrev-2960	60	10	54	54	NUM
inlawrev-2960	60	11	.	.	PUNCT
inlawrev-2960	61	1	see	see	VERB
inlawrev-2960	61	2	also	also	ADV
inlawrev-2960	61	3	moore	moore	PROPN
inlawrev-2960	61	4	,	,	PUNCT
inlawrev-2960	61	5	supra	supra	PROPN
inlawrev-2960	61	6	note	note	PROPN
inlawrev-2960	61	7	12	12	NUM
inlawrev-2960	61	8	,	,	PUNCT
inlawrev-2960	61	9	at	at	ADP
inlawrev-2960	61	10	38	38	NUM
inlawrev-2960	61	11	.	.	PUNCT
inlawrev-2960	62	1	14	14	NUM
inlawrev-2960	62	2	.	.	PUNCT
inlawrev-2960	62	3	monetary	monetary	ADJ
inlawrev-2960	62	4	control	control	PROPN
inlawrev-2960	62	5	act	act	PROPN
inlawrev-2960	62	6	of	of	ADP
inlawrev-2960	62	7	1980	1980	NUM
inlawrev-2960	62	8	,	,	PUNCT
inlawrev-2960	62	9	pub	pub	NOUN
inlawrev-2960	62	10	.	.	PUNCT
inlawrev-2960	63	1	l.	l.	PROPN
inlawrev-2960	63	2	no	no	INTJ
inlawrev-2960	63	3	.	.	PROPN
inlawrev-2960	64	1	96	96	NUM
inlawrev-2960	64	2	-	-	SYM
inlawrev-2960	64	3	221	221	NUM
inlawrev-2960	64	4	,	,	PUNCT
inlawrev-2960	64	5	94	94	NUM
inlawrev-2960	64	6	stat	stat	NOUN
inlawrev-2960	64	7	.	.	PUNCT
inlawrev-2960	65	1	132	132	NUM
inlawrev-2960	65	2	.	.	NOUN
inlawrev-2960	65	3	15	15	NUM
inlawrev-2960	65	4	.	.	PUNCT
inlawrev-2960	66	1	gail	gail	PROPN
inlawrev-2960	66	2	&	&	CCONJ
inlawrev-2960	66	3	norton	norton	PROPN
inlawrev-2960	66	4	,	,	PUNCT
inlawrev-2960	66	5	a	a	DET
inlawrev-2960	66	6	decade	decade	NOUN
inlawrev-2960	66	7	's	's	PART
inlawrev-2960	66	8	journey	journey	NOUN
inlawrev-2960	66	9	from	from	ADP
inlawrev-2960	66	10	"	"	PUNCT
inlawrev-2960	66	11	deregulation	deregulation	NOUN
inlawrev-2960	66	12	"	"	PUNCT
inlawrev-2960	66	13	to	to	ADP
inlawrev-2960	66	14	"	"	PUNCT
inlawrev-2960	66	15	supervisory	supervisory	ADJ
inlawrev-2960	66	16	reregulation	reregulation	NOUN
inlawrev-2960	66	17	"	"	PUNCT
inlawrev-2960	66	18	:	:	PUNCT
inlawrev-2960	66	19	the	the	DET
inlawrev-2960	66	20	financial	financial	ADJ
inlawrev-2960	66	21	institutions	institution	NOUN
inlawrev-2960	66	22	reform	reform	NOUN
inlawrev-2960	66	23	,	,	PUNCT
inlawrev-2960	66	24	recovery	recovery	NOUN
inlawrev-2960	66	25	,	,	PUNCT
inlawrev-2960	66	26	and	and	CCONJ
inlawrev-2960	66	27	enforcement	enforcement	NOUN
inlawrev-2960	66	28	act	act	PROPN
inlawrev-2960	66	29	of	of	ADP
inlawrev-2960	66	30	1989	1989	NUM
inlawrev-2960	66	31	,	,	PUNCT
inlawrev-2960	66	32	45	45	NUM
inlawrev-2960	66	33	bus	bus	NOUN
inlawrev-2960	66	34	.	.	PUNCT
inlawrev-2960	67	1	law	law	NOUN
inlawrev-2960	67	2	.	.	PUNCT
inlawrev-2960	67	3	,	,	PUNCT
inlawrev-2960	67	4	1103	1103	NUM
inlawrev-2960	67	5	,	,	PUNCT
inlawrev-2960	67	6	1104	1104	NUM
inlawrev-2960	67	7	(	(	PUNCT
inlawrev-2960	67	8	1990	1990	NUM
inlawrev-2960	67	9	)	)	PUNCT
inlawrev-2960	67	10	.	.	PUNCT
inlawrev-2960	68	1	see	see	VERB
inlawrev-2960	68	2	also	also	ADV
inlawrev-2960	68	3	roberts	roberts	PROPN
inlawrev-2960	68	4	&	&	CCONJ
inlawrev-2960	68	5	cohen	cohen	PROPN
inlawrev-2960	68	6	,	,	PUNCT
inlawrev-2960	68	7	supra	supra	PROPN
inlawrev-2960	68	8	note	note	PROPN
inlawrev-2960	68	9	10	10	NUM
inlawrev-2960	68	10	,	,	PUNCT
inlawrev-2960	68	11	at	at	ADP
inlawrev-2960	68	12	54	54	NUM
inlawrev-2960	68	13	.	.	PUNCT
inlawrev-2960	69	1	16	16	NUM
inlawrev-2960	69	2	.	.	PUNCT
inlawrev-2960	70	1	moore	moore	PROPN
inlawrev-2960	70	2	,	,	PUNCT
inlawrev-2960	70	3	supra	supra	PROPN
inlawrev-2960	70	4	note	note	PROPN
inlawrev-2960	70	5	12	12	NUM
inlawrev-2960	70	6	,	,	PUNCT
inlawrev-2960	70	7	at	at	ADP
inlawrev-2960	70	8	38	38	NUM
inlawrev-2960	70	9	.	.	PUNCT
inlawrev-2960	71	1	such	such	ADJ
inlawrev-2960	71	2	extended	extended	ADJ
inlawrev-2960	71	3	government	government	NOUN
inlawrev-2960	71	4	liability	liability	NOUN
inlawrev-2960	71	5	has	have	AUX
inlawrev-2960	71	6	been	be	AUX
inlawrev-2960	71	7	widely	widely	ADV
inlawrev-2960	71	8	criticized	criticize	VERB
inlawrev-2960	71	9	.	.	PUNCT
inlawrev-2960	72	1	see	see	VERB
inlawrev-2960	72	2	kane	kane	PROPN
inlawrev-2960	72	3	,	,	PUNCT
inlawrev-2960	72	4	proposals	proposal	NOUN
inlawrev-2960	72	5	to	to	PART
inlawrev-2960	72	6	reduce	reduce	VERB
inlawrev-2960	72	7	fdic	fdic	ADJ
inlawrev-2960	72	8	and	and	CCONJ
inlawrev-2960	72	9	fslic	fslic	ADJ
inlawrev-2960	72	10	subsidies	subsidy	NOUN
inlawrev-2960	72	11	to	to	PART
inlawrev-2960	72	12	depositinstitution	depositinstitution	NOUN
inlawrev-2960	72	13	risk	risk	NOUN
inlawrev-2960	72	14	-	-	PUNCT
inlawrev-2960	72	15	taking	taking	NOUN
inlawrev-2960	72	16	,	,	PUNCT
inlawrev-2960	72	17	8	8	NUM
inlawrev-2960	72	18	issues	issue	NOUN
inlawrev-2960	72	19	est	est	X
inlawrev-2960	72	20	bank	bank	NOUN
inlawrev-2960	72	21	reg	reg	NOUN
inlawrev-2960	72	22	.	.	PUNCT
inlawrev-2960	73	1	24	24	NUM
inlawrev-2960	73	2	,	,	PUNCT
inlawrev-2960	73	3	31	31	NUM
inlawrev-2960	73	4	(	(	PUNCT
inlawrev-2960	73	5	1985	1985	NUM
inlawrev-2960	73	6	)	)	PUNCT
inlawrev-2960	73	7	.	.	PUNCT
inlawrev-2960	74	1	see	see	VERB
inlawrev-2960	74	2	also	also	ADV
inlawrev-2960	74	3	richter	richter	PROPN
inlawrev-2960	74	4	,	,	PUNCT
inlawrev-2960	74	5	a	a	DET
inlawrev-2960	74	6	risky	risky	ADJ
inlawrev-2960	74	7	system	system	NOUN
inlawrev-2960	74	8	for	for	ADP
inlawrev-2960	74	9	deposits	deposit	NOUN
inlawrev-2960	74	10	,	,	PUNCT
inlawrev-2960	74	11	l.a	l.a	PROPN
inlawrev-2960	74	12	.	.	PROPN
inlawrev-2960	74	13	times	times	PROPN
inlawrev-2960	74	14	,	,	PUNCT
inlawrev-2960	74	15	sept	sept	PROPN
inlawrev-2960	74	16	.	.	PROPN
inlawrev-2960	74	17	9	9	NUM
inlawrev-2960	74	18	,	,	PUNCT
inlawrev-2960	74	19	1990	1990	NUM
inlawrev-2960	74	20	,	,	PUNCT
inlawrev-2960	74	21	p.	p.	NOUN
inlawrev-2960	74	22	1	1	NUM
inlawrev-2960	74	23	,	,	PUNCT
inlawrev-2960	74	24	col	col	PROPN
inlawrev-2960	74	25	.	.	PROPN
inlawrev-2960	74	26	1	1	NUM
inlawrev-2960	74	27	(	(	PUNCT
inlawrev-2960	74	28	"	"	PUNCT
inlawrev-2960	74	29	[	[	X
inlawrev-2960	74	30	a	a	X
inlawrev-2960	74	31	]	]	X
inlawrev-2960	74	32	family	family	NOUN
inlawrev-2960	74	33	of	of	ADP
inlawrev-2960	74	34	four	four	NUM
inlawrev-2960	74	35	can	can	AUX
inlawrev-2960	74	36	legally	legally	ADV
inlawrev-2960	74	37	open	open	VERB
inlawrev-2960	74	38	fourteen	fourteen	NUM
inlawrev-2960	74	39	insured	insure	VERB
inlawrev-2960	74	40	accounts	account	NOUN
inlawrev-2960	74	41	worth	worth	ADJ
inlawrev-2960	74	42	$	$	SYM
inlawrev-2960	74	43	1.4	1.4	NUM
inlawrev-2960	74	44	million	million	NUM
inlawrev-2960	74	45	at	at	ADP
inlawrev-2960	74	46	a	a	DET
inlawrev-2960	74	47	single	single	ADJ
inlawrev-2960	74	48	institution	institution	NOUN
inlawrev-2960	74	49	.	.	PUNCT
inlawrev-2960	75	1	"	"	PUNCT
inlawrev-2960	75	2	)	)	PUNCT
inlawrev-2960	75	3	.	.	PUNCT
inlawrev-2960	76	1	17	17	NUM
inlawrev-2960	76	2	.	.	PUNCT
inlawrev-2960	77	1	roberts	roberts	PROPN
inlawrev-2960	77	2	&	&	CCONJ
inlawrev-2960	77	3	cohen	cohen	PROPN
inlawrev-2960	77	4	,	,	PUNCT
inlawrev-2960	77	5	supra	supra	PROPN
inlawrev-2960	77	6	note	note	PROPN
inlawrev-2960	77	7	10	10	NUM
inlawrev-2960	77	8	,	,	PUNCT
inlawrev-2960	77	9	at	at	ADP
inlawrev-2960	77	10	55	55	NUM
inlawrev-2960	77	11	.	.	PUNCT
inlawrev-2960	78	1	see	see	VERB
inlawrev-2960	78	2	also	also	ADV
inlawrev-2960	78	3	moore	moore	PROPN
inlawrev-2960	78	4	,	,	PUNCT
inlawrev-2960	78	5	supra	supra	PROPN
inlawrev-2960	78	6	note	note	PROPN
inlawrev-2960	78	7	12	12	NUM
inlawrev-2960	78	8	,	,	PUNCT
inlawrev-2960	78	9	at	at	ADP
inlawrev-2960	78	10	38	38	NUM
inlawrev-2960	78	11	;	;	PUNCT
inlawrev-2960	78	12	richter	richter	NOUN
inlawrev-2960	78	13	,	,	PUNCT
inlawrev-2960	78	14	supra	supra	PROPN
inlawrev-2960	78	15	note	note	PROPN
inlawrev-2960	78	16	16	16	NUM
inlawrev-2960	78	17	,	,	PUNCT
inlawrev-2960	78	18	at	at	ADP
inlawrev-2960	78	19	1	1	NUM
inlawrev-2960	78	20	.	.	NOUN
inlawrev-2960	78	21	18	18	NUM
inlawrev-2960	78	22	.	.	PUNCT
inlawrev-2960	79	1	richter	richter	PROPN
inlawrev-2960	79	2	,	,	PUNCT
inlawrev-2960	79	3	supra	supra	PROPN
inlawrev-2960	79	4	note	note	PROPN
inlawrev-2960	79	5	16	16	NUM
inlawrev-2960	79	6	,	,	PUNCT
inlawrev-2960	79	7	at	at	ADP
inlawrev-2960	79	8	1	1	NUM
inlawrev-2960	79	9	.	.	PUNCT
inlawrev-2960	80	1	see	see	VERB
inlawrev-2960	80	2	also	also	ADV
inlawrev-2960	80	3	clark	clark	PROPN
inlawrev-2960	80	4	,	,	PUNCT
inlawrev-2960	80	5	murtagh	murtagh	PROPN
inlawrev-2960	80	6	,	,	PUNCT
inlawrev-2960	80	7	&	&	CCONJ
inlawrev-2960	80	8	corcoran	corcoran	NOUN
inlawrev-2960	80	9	,	,	PUNCT
inlawrev-2960	80	10	supra	supra	PROPN
inlawrev-2960	80	11	note	note	NOUN
inlawrev-2960	80	12	1	1	NUM
inlawrev-2960	80	13	,	,	PUNCT
inlawrev-2960	81	1	at	at	ADP
inlawrev-2960	81	2	1020	1020	NUM
inlawrev-2960	81	3	;	;	PUNCT
inlawrev-2960	81	4	moore	moore	PROPN
inlawrev-2960	81	5	,	,	PUNCT
inlawrev-2960	81	6	supra	supra	PROPN
inlawrev-2960	81	7	note	note	PROPN
inlawrev-2960	81	8	13	13	NUM
inlawrev-2960	81	9	,	,	PUNCT
inlawrev-2960	81	10	at	at	ADP
inlawrev-2960	81	11	38	38	NUM
inlawrev-2960	81	12	.	.	NOUN
inlawrev-2960	81	13	19	19	NUM
inlawrev-2960	81	14	.	.	X
inlawrev-2960	82	1	cope	cope	VERB
inlawrev-2960	82	2	,	,	PUNCT
inlawrev-2960	82	3	did	do	VERB
inlawrev-2960	82	4	pratt	pratt	PROPN
inlawrev-2960	82	5	's	's	PART
inlawrev-2960	82	6	piloting	piloting	ADJ
inlawrev-2960	82	7	sink	sink	NOUN
inlawrev-2960	82	8	s&l	s&l	PROPN
inlawrev-2960	82	9	industry	industry	NOUN
inlawrev-2960	82	10	?	?	PUNCT
inlawrev-2960	82	11	,	,	PUNCT
inlawrev-2960	82	12	am	be	AUX
inlawrev-2960	82	13	.	.	PUNCT
inlawrev-2960	82	14	banker	banker	PROPN
inlawrev-2960	82	15	,	,	PUNCT
inlawrev-2960	82	16	oct	oct	PROPN
inlawrev-2960	82	17	.	.	PROPN
inlawrev-2960	82	18	1	1	NUM
inlawrev-2960	82	19	,	,	PUNCT
inlawrev-2960	82	20	1990	1990	NUM
inlawrev-2960	82	21	,	,	PUNCT
inlawrev-2960	82	22	at	at	ADP
inlawrev-2960	82	23	1	1	NUM
inlawrev-2960	82	24	.	.	PUNCT
inlawrev-2960	83	1	see	see	VERB
inlawrev-2960	83	2	also	also	ADV
inlawrev-2960	83	3	roberts	roberts	PROPN
inlawrev-2960	83	4	&	&	CCONJ
inlawrev-2960	83	5	cohen	cohen	PROPN
inlawrev-2960	83	6	,	,	PUNCT
inlawrev-2960	83	7	supra	supra	PROPN
inlawrev-2960	83	8	note	note	PROPN
inlawrev-2960	83	9	13	13	NUM
inlawrev-2960	83	10	,	,	PUNCT
inlawrev-2960	83	11	at	at	ADP
inlawrev-2960	83	12	54	54	NUM
inlawrev-2960	83	13	(	(	PUNCT
inlawrev-2960	83	14	only	only	ADV
inlawrev-2960	83	15	two	two	NUM
inlawrev-2960	83	16	years	year	NOUN
inlawrev-2960	83	17	after	after	ADP
inlawrev-2960	83	18	the	the	DET
inlawrev-2960	83	19	1980	1980	NUM
inlawrev-2960	83	20	bill	bill	NOUN
inlawrev-2960	83	21	,	,	PUNCT
inlawrev-2960	83	22	the	the	DET
inlawrev-2960	83	23	capital	capital	NOUN
inlawrev-2960	83	24	reserves	reserve	NOUN
inlawrev-2960	83	25	of	of	ADP
inlawrev-2960	83	26	the	the	DET
inlawrev-2960	83	27	thrift	thrift	NOUN
inlawrev-2960	83	28	industry	industry	NOUN
inlawrev-2960	83	29	plunged	plunge	VERB
inlawrev-2960	83	30	from	from	ADP
inlawrev-2960	83	31	$	$	SYM
inlawrev-2960	83	32	31	31	NUM
inlawrev-2960	83	33	biluon	biluon	NOUN
inlawrev-2960	83	34	to	to	ADP
inlawrev-2960	83	35	$	$	SYM
inlawrev-2960	83	36	4	4	NUM
inlawrev-2960	83	37	biuion	biuion	NOUN
inlawrev-2960	83	38	.	.	PUNCT
inlawrev-2960	83	39	)	)	PUNCT
inlawrev-2960	83	40	.	.	PUNCT
inlawrev-2960	84	1	1991	1991	NUM
inlawrev-2960	84	2	]	]	PUNCT
inlawrev-2960	84	3	accountants	accountant	NOUN
inlawrev-2960	84	4	'	'	PART
inlawrev-2960	84	5	liability	liability	NOUN
inlawrev-2960	84	6	479	479	NUM
inlawrev-2960	84	7	in	in	ADP
inlawrev-2960	84	8	1981	1981	NUM
inlawrev-2960	84	9	,	,	PUNCT
inlawrev-2960	84	10	ronald	ronald	PROPN
inlawrev-2960	84	11	reagan	reagan	PROPN
inlawrev-2960	84	12	assumed	assume	VERB
inlawrev-2960	84	13	the	the	DET
inlawrev-2960	84	14	presidency	presidency	NOUN
inlawrev-2960	84	15	,	,	PUNCT
inlawrev-2960	84	16	and	and	CCONJ
inlawrev-2960	84	17	in	in	ADP
inlawrev-2960	84	18	keeping	keep	VERB
inlawrev-2960	84	19	with	with	ADP
inlawrev-2960	84	20	his	his	PRON
inlawrev-2960	84	21	devotion	devotion	NOUN
inlawrev-2960	84	22	to	to	ADP
inlawrev-2960	84	23	the	the	DET
inlawrev-2960	84	24	principles	principle	NOUN
inlawrev-2960	84	25	of	of	ADP
inlawrev-2960	84	26	deregulation	deregulation	NOUN
inlawrev-2960	84	27	,	,	PUNCT
inlawrev-2960	84	28	he	he	PRON
inlawrev-2960	84	29	led	lead	VERB
inlawrev-2960	84	30	the	the	DET
inlawrev-2960	84	31	move	move	NOUN
inlawrev-2960	84	32	to	to	PART
inlawrev-2960	84	33	deregulate	deregulate	VERB
inlawrev-2960	84	34	the	the	DET
inlawrev-2960	84	35	thrift	thrift	NOUN
inlawrev-2960	84	36	industry	industry	NOUN
inlawrev-2960	84	37	even	even	ADV
inlawrev-2960	84	38	further.^^	further.^^	ADV
inlawrev-2960	84	39	as	as	ADP
inlawrev-2960	84	40	a	a	DET
inlawrev-2960	84	41	result	result	NOUN
inlawrev-2960	84	42	,	,	PUNCT
inlawrev-2960	84	43	the	the	DET
inlawrev-2960	84	44	federal	federal	PROPN
inlawrev-2960	84	45	home	home	PROPN
inlawrev-2960	84	46	loan	loan	PROPN
inlawrev-2960	84	47	bank	bank	PROPN
inlawrev-2960	84	48	board	board	PROPN
inlawrev-2960	84	49	(	(	PUNCT
inlawrev-2960	84	50	fhlbb	fhlbb	PROPN
inlawrev-2960	84	51	)	)	PUNCT
inlawrev-2960	84	52	permitted	permit	VERB
inlawrev-2960	84	53	s&ls	s&ls	PROPN
inlawrev-2960	84	54	to	to	PART
inlawrev-2960	84	55	make	make	VERB
inlawrev-2960	84	56	accounting	accounting	NOUN
inlawrev-2960	84	57	changes	change	NOUN
inlawrev-2960	84	58	which	which	PRON
inlawrev-2960	84	59	masked	mask	VERB
inlawrev-2960	84	60	their	their	PRON
inlawrev-2960	84	61	growing	grow	VERB
inlawrev-2960	84	62	insolvency.^	insolvency.^	NOUN
inlawrev-2960	84	63	*	*	NOUN
inlawrev-2960	84	64	in	in	ADP
inlawrev-2960	84	65	addition	addition	NOUN
inlawrev-2960	84	66	to	to	ADP
inlawrev-2960	84	67	federal	federal	ADJ
inlawrev-2960	84	68	deregulation	deregulation	NOUN
inlawrev-2960	84	69	efforts	effort	NOUN
inlawrev-2960	84	70	,	,	PUNCT
inlawrev-2960	84	71	some	some	DET
inlawrev-2960	84	72	states	state	NOUN
inlawrev-2960	84	73	,	,	PUNCT
inlawrev-2960	84	74	particularly	particularly	ADV
inlawrev-2960	84	75	texas	texas	PROPN
inlawrev-2960	84	76	,	,	PUNCT
inlawrev-2960	84	77	california	california	PROPN
inlawrev-2960	84	78	,	,	PUNCT
inlawrev-2960	84	79	and	and	CCONJ
inlawrev-2960	84	80	florida	florida	PROPN
inlawrev-2960	84	81	,	,	PUNCT
inlawrev-2960	84	82	enacted	enact	VERB
inlawrev-2960	84	83	laws	law	NOUN
inlawrev-2960	84	84	deregulating	deregulate	VERB
inlawrev-2960	84	85	state	state	NOUN
inlawrev-2960	84	86	-	-	PUNCT
inlawrev-2960	84	87	chartered	charter	VERB
inlawrev-2960	84	88	s&ls.^2	s&ls.^2	PROPN
inlawrev-2960	84	89	state	state	PROPN
inlawrev-2960	84	90	-	-	PUNCT
inlawrev-2960	84	91	chartered	charter	VERB
inlawrev-2960	84	92	s&l	s&l	NOUN
inlawrev-2960	84	93	owners	owner	NOUN
inlawrev-2960	84	94	could	could	AUX
inlawrev-2960	84	95	now	now	ADV
inlawrev-2960	84	96	choose	choose	VERB
inlawrev-2960	84	97	to	to	PART
inlawrev-2960	84	98	operate	operate	VERB
inlawrev-2960	84	99	under	under	ADP
inlawrev-2960	84	100	either	either	CCONJ
inlawrev-2960	84	101	federal	federal	ADJ
inlawrev-2960	84	102	or	or	CCONJ
inlawrev-2960	84	103	state	state	NOUN
inlawrev-2960	84	104	restrictions	restriction	NOUN
inlawrev-2960	84	105	which	which	PRON
inlawrev-2960	84	106	,	,	PUNCT
inlawrev-2960	84	107	for	for	ADP
inlawrev-2960	84	108	practical	practical	ADJ
inlawrev-2960	84	109	purposes	purpose	NOUN
inlawrev-2960	84	110	,	,	PUNCT
inlawrev-2960	84	111	meant	mean	VERB
inlawrev-2960	84	112	many	many	ADJ
inlawrev-2960	84	113	selected	select	VERB
inlawrev-2960	84	114	the	the	DET
inlawrev-2960	84	115	most	most	ADV
inlawrev-2960	84	116	lenient	lenient	ADJ
inlawrev-2960	84	117	restrictions.^^	restrictions.^^	NOUN
inlawrev-2960	84	118	in	in	ADP
inlawrev-2960	84	119	1982	1982	NUM
inlawrev-2960	84	120	,	,	PUNCT
inlawrev-2960	84	121	congress	congress	PROPN
inlawrev-2960	84	122	passed	pass	VERB
inlawrev-2960	84	123	(	(	PUNCT
inlawrev-2960	84	124	and	and	CCONJ
inlawrev-2960	84	125	president	president	PROPN
inlawrev-2960	84	126	reagan	reagan	PROPN
inlawrev-2960	84	127	signed	sign	VERB
inlawrev-2960	84	128	)	)	PUNCT
inlawrev-2960	84	129	the	the	DET
inlawrev-2960	84	130	garnst	garnst	PROPN
inlawrev-2960	84	131	germain	germain	PROPN
inlawrev-2960	84	132	act.^	act.^	PROPN
inlawrev-2960	84	133	"	"	PUNCT
inlawrev-2960	84	134	*	*	PUNCT
inlawrev-2960	84	135	this	this	DET
inlawrev-2960	84	136	deregulation	deregulation	NOUN
inlawrev-2960	84	137	law	law	NOUN
inlawrev-2960	84	138	expanded	expand	VERB
inlawrev-2960	84	139	the	the	DET
inlawrev-2960	84	140	powers	power	NOUN
inlawrev-2960	84	141	of	of	ADP
inlawrev-2960	84	142	federally	federally	ADV
inlawrev-2960	84	143	chartered	chartered	ADJ
inlawrev-2960	84	144	thrifts	thrift	NOUN
inlawrev-2960	84	145	,	,	PUNCT
inlawrev-2960	84	146	allowed	allow	VERB
inlawrev-2960	84	147	s&ls	s&ls	PROPN
inlawrev-2960	84	148	to	to	PART
inlawrev-2960	84	149	invest	invest	VERB
inlawrev-2960	84	150	in	in	ADP
inlawrev-2960	84	151	high	high	ADJ
inlawrev-2960	84	152	-	-	PUNCT
inlawrev-2960	84	153	risk	risk	NOUN
inlawrev-2960	84	154	,	,	PUNCT
inlawrev-2960	84	155	high	high	ADJ
inlawrev-2960	84	156	-	-	PUNCT
inlawrev-2960	84	157	return	return	NOUN
inlawrev-2960	84	158	ventures	venture	NOUN
inlawrev-2960	84	159	,	,	PUNCT
inlawrev-2960	84	160	and	and	CCONJ
inlawrev-2960	84	161	gave	give	VERB
inlawrev-2960	84	162	thrifts	thrift	NOUN
inlawrev-2960	84	163	lending	lending	NOUN
inlawrev-2960	84	164	powers	power	NOUN
inlawrev-2960	84	165	not	not	PART
inlawrev-2960	84	166	granted	grant	VERB
inlawrev-2960	84	167	to	to	ADP
inlawrev-2960	84	168	even	even	ADV
inlawrev-2960	84	169	more	more	ADJ
inlawrev-2960	84	170	so20	so20	PROPN
inlawrev-2960	84	171	.	.	PUNCT
inlawrev-2960	85	1	roberts	roberts	PROPN
inlawrev-2960	85	2	&	&	CCONJ
inlawrev-2960	85	3	cohen	cohen	PROPN
inlawrev-2960	85	4	,	,	PUNCT
inlawrev-2960	85	5	supra	supra	PROPN
inlawrev-2960	85	6	note	note	PROPN
inlawrev-2960	85	7	10	10	NUM
inlawrev-2960	85	8	,	,	PUNCT
inlawrev-2960	85	9	at	at	ADP
inlawrev-2960	85	10	55	55	NUM
inlawrev-2960	85	11	.	.	PUNCT
inlawrev-2960	85	12	21	21	NUM
inlawrev-2960	85	13	.	.	PUNCT
inlawrev-2960	86	1	i	i	PRON
inlawrev-2960	86	2	d.	d.	PROPN
inlawrev-2960	86	3	see	see	AUX
inlawrev-2960	86	4	also	also	ADV
inlawrev-2960	86	5	cope	cope	VERB
inlawrev-2960	86	6	,	,	PUNCT
inlawrev-2960	86	7	supra	supra	PROPN
inlawrev-2960	86	8	note	note	NOUN
inlawrev-2960	86	9	19	19	NUM
inlawrev-2960	86	10	,	,	PUNCT
inlawrev-2960	86	11	at	at	ADP
inlawrev-2960	86	12	2	2	NUM
inlawrev-2960	86	13	.	.	PUNCT
inlawrev-2960	87	1	under	under	ADP
inlawrev-2960	87	2	richard	richard	PROPN
inlawrev-2960	87	3	pratt	pratt	PROPN
inlawrev-2960	87	4	,	,	PUNCT
inlawrev-2960	87	5	head	head	NOUN
inlawrev-2960	87	6	of	of	ADP
inlawrev-2960	87	7	the	the	DET
inlawrev-2960	87	8	fhlbb	fhlbb	PROPN
inlawrev-2960	87	9	,	,	PUNCT
inlawrev-2960	87	10	relief	relief	NOUN
inlawrev-2960	87	11	measures	measure	NOUN
inlawrev-2960	87	12	were	be	AUX
inlawrev-2960	87	13	taken	take	VERB
inlawrev-2960	87	14	with	with	ADP
inlawrev-2960	87	15	the	the	DET
inlawrev-2960	87	16	following	follow	VERB
inlawrev-2960	87	17	results	result	NOUN
inlawrev-2960	87	18	:	:	PUNCT
inlawrev-2960	87	19	a.	a.	NOUN
inlawrev-2960	87	20	capital	capital	NOUN
inlawrev-2960	87	21	requirements	requirement	NOUN
inlawrev-2960	87	22	were	be	AUX
inlawrev-2960	87	23	cut	cut	VERB
inlawrev-2960	87	24	further	far	ADV
inlawrev-2960	87	25	from	from	ADP
inlawrev-2960	87	26	4<^o	4<^o	NUM
inlawrev-2960	87	27	to	to	ADP
inlawrev-2960	87	28	s'^o	s'^o	ADV
inlawrev-2960	87	29	of	of	ADP
inlawrev-2960	87	30	assets	asset	NOUN
inlawrev-2960	87	31	;	;	PUNCT
inlawrev-2960	87	32	b.	b.	PROPN
inlawrev-2960	87	33	s&ls	s&ls	PROPN
inlawrev-2960	87	34	were	be	AUX
inlawrev-2960	87	35	allowed	allow	VERB
inlawrev-2960	87	36	to	to	PART
inlawrev-2960	87	37	count	count	VERB
inlawrev-2960	87	38	intangible	intangible	ADJ
inlawrev-2960	87	39	capital	capital	NOUN
inlawrev-2960	87	40	such	such	ADJ
inlawrev-2960	87	41	as	as	ADP
inlawrev-2960	87	42	"	"	PUNCT
inlawrev-2960	87	43	goodwill	goodwill	NOUN
inlawrev-2960	87	44	"	"	PUNCT
inlawrev-2960	87	45	;	;	PUNCT
inlawrev-2960	87	46	thus	thus	ADV
inlawrev-2960	87	47	when	when	SCONJ
inlawrev-2960	87	48	stronger	strong	ADJ
inlawrev-2960	87	49	thrifts	thrift	NOUN
inlawrev-2960	87	50	merged	merge	VERB
inlawrev-2960	87	51	with	with	ADP
inlawrev-2960	87	52	insolvent	insolvent	ADJ
inlawrev-2960	87	53	thrifts	thrift	NOUN
inlawrev-2960	87	54	,	,	PUNCT
inlawrev-2960	87	55	the	the	DET
inlawrev-2960	87	56	stronger	strong	ADJ
inlawrev-2960	87	57	thrifts	thrift	NOUN
inlawrev-2960	87	58	were	be	AUX
inlawrev-2960	87	59	allowed	allow	VERB
inlawrev-2960	87	60	to	to	PART
inlawrev-2960	87	61	count	count	VERB
inlawrev-2960	87	62	the	the	DET
inlawrev-2960	87	63	insolvent	insolvent	NOUN
inlawrev-2960	87	64	's	's	PART
inlawrev-2960	87	65	intangible	intangible	ADJ
inlawrev-2960	87	66	capital	capital	NOUN
inlawrev-2960	87	67	(	(	PUNCT
inlawrev-2960	87	68	"	"	PUNCT
inlawrev-2960	87	69	goodwill	goodwill	NOUN
inlawrev-2960	87	70	"	"	PUNCT
inlawrev-2960	87	71	)	)	PUNCT
inlawrev-2960	87	72	which	which	PRON
inlawrev-2960	87	73	inflated	inflate	VERB
inlawrev-2960	87	74	the	the	DET
inlawrev-2960	87	75	acquirer	acquirer	NOUN
inlawrev-2960	87	76	's	's	PART
inlawrev-2960	87	77	"	"	PUNCT
inlawrev-2960	87	78	paper	paper	NOUN
inlawrev-2960	87	79	assets	asset	NOUN
inlawrev-2960	87	80	"	"	PUNCT
inlawrev-2960	87	81	;	;	PUNCT
inlawrev-2960	87	82	c.	c.	PROPN
inlawrev-2960	87	83	s&ls	s&ls	PROPN
inlawrev-2960	87	84	were	be	AUX
inlawrev-2960	87	85	permitted	permit	VERB
inlawrev-2960	87	86	to	to	PART
inlawrev-2960	87	87	exclude	exclude	VERB
inlawrev-2960	87	88	subordinated	subordinated	ADJ
inlawrev-2960	87	89	debt	debt	NOUN
inlawrev-2960	87	90	from	from	ADP
inlawrev-2960	87	91	their	their	PRON
inlawrev-2960	87	92	liabilities	liability	NOUN
inlawrev-2960	87	93	in	in	ADP
inlawrev-2960	87	94	calculating	calculate	VERB
inlawrev-2960	87	95	regulatory	regulatory	ADJ
inlawrev-2960	87	96	net	net	ADJ
inlawrev-2960	87	97	worth	worth	NOUN
inlawrev-2960	87	98	and	and	CCONJ
inlawrev-2960	87	99	the	the	DET
inlawrev-2960	87	100	exposure	exposure	NOUN
inlawrev-2960	87	101	of	of	ADP
inlawrev-2960	87	102	the	the	DET
inlawrev-2960	87	103	insurance	insurance	NOUN
inlawrev-2960	87	104	fund	fund	NOUN
inlawrev-2960	87	105	.	.	PUNCT
inlawrev-2960	88	1	similarly	similarly	ADV
inlawrev-2960	88	2	,	,	PUNCT
inlawrev-2960	88	3	s&ls	s&ls	PROPN
inlawrev-2960	88	4	were	be	AUX
inlawrev-2960	88	5	also	also	ADV
inlawrev-2960	88	6	permitted	permit	VERB
inlawrev-2960	88	7	to	to	PART
inlawrev-2960	88	8	increase	increase	VERB
inlawrev-2960	88	9	their	their	PRON
inlawrev-2960	88	10	assets	asset	NOUN
inlawrev-2960	88	11	and	and	CCONJ
inlawrev-2960	88	12	thus	thus	ADV
inlawrev-2960	88	13	their	their	PRON
inlawrev-2960	88	14	regulatory	regulatory	ADJ
inlawrev-2960	88	15	net	net	ADJ
inlawrev-2960	88	16	worth	worth	NOUN
inlawrev-2960	88	17	(	(	PUNCT
inlawrev-2960	88	18	which	which	PRON
inlawrev-2960	88	19	measures	measure	VERB
inlawrev-2960	88	20	the	the	DET
inlawrev-2960	88	21	exposure	exposure	NOUN
inlawrev-2960	88	22	of	of	ADP
inlawrev-2960	88	23	the	the	DET
inlawrev-2960	88	24	insurance	insurance	NOUN
inlawrev-2960	88	25	fund	fund	NOUN
inlawrev-2960	88	26	)	)	PUNCT
inlawrev-2960	88	27	by	by	ADP
inlawrev-2960	88	28	the	the	DET
inlawrev-2960	88	29	unrealized	unrealized	ADJ
inlawrev-2960	88	30	appreciation	appreciation	NOUN
inlawrev-2960	88	31	in	in	ADP
inlawrev-2960	88	32	value	value	NOUN
inlawrev-2960	88	33	of	of	ADP
inlawrev-2960	88	34	land	land	NOUN
inlawrev-2960	88	35	and	and	CCONJ
inlawrev-2960	88	36	buildings	building	NOUN
inlawrev-2960	88	37	;	;	PUNCT
inlawrev-2960	88	38	d.	d.	PROPN
inlawrev-2960	88	39	s&ls	s&ls	PROPN
inlawrev-2960	88	40	deferred	defer	VERB
inlawrev-2960	88	41	loan	loan	NOUN
inlawrev-2960	88	42	losses	loss	NOUN
inlawrev-2960	88	43	,	,	PUNCT
inlawrev-2960	88	44	postponing	postpone	VERB
inlawrev-2960	88	45	the	the	DET
inlawrev-2960	88	46	recognition	recognition	NOUN
inlawrev-2960	88	47	of	of	ADP
inlawrev-2960	88	48	those	those	DET
inlawrev-2960	88	49	losses	loss	NOUN
inlawrev-2960	88	50	;	;	PUNCT
inlawrev-2960	88	51	e.	e.	PROPN
inlawrev-2960	88	52	s&ls	s&ls	PROPN
inlawrev-2960	88	53	kept	keep	VERB
inlawrev-2960	88	54	even	even	ADV
inlawrev-2960	88	55	less	less	ADJ
inlawrev-2960	88	56	than	than	ADP
inlawrev-2960	88	57	the	the	DET
inlawrev-2960	88	58	required	require	VERB
inlawrev-2960	88	59	3<^o	3<^o	NUM
inlawrev-2960	88	60	of	of	ADP
inlawrev-2960	88	61	assets	asset	NOUN
inlawrev-2960	88	62	on	on	ADP
inlawrev-2960	88	63	hand	hand	NOUN
inlawrev-2960	88	64	by	by	ADP
inlawrev-2960	88	65	adjusting	adjust	VERB
inlawrev-2960	88	66	the	the	DET
inlawrev-2960	88	67	way	way	NOUN
inlawrev-2960	88	68	in	in	ADP
inlawrev-2960	88	69	which	which	PRON
inlawrev-2960	88	70	capital	capital	NOUN
inlawrev-2960	88	71	requirements	requirement	NOUN
inlawrev-2960	88	72	were	be	AUX
inlawrev-2960	88	73	determined	determine	VERB
inlawrev-2960	88	74	;	;	PUNCT
inlawrev-2960	88	75	they	they	PRON
inlawrev-2960	88	76	calculated	calculate	VERB
inlawrev-2960	88	77	capital	capital	NOUN
inlawrev-2960	88	78	requirements	requirement	NOUN
inlawrev-2960	88	79	against	against	ADP
inlawrev-2960	88	80	the	the	DET
inlawrev-2960	88	81	average	average	ADJ
inlawrev-2960	88	82	asset	asset	NOUN
inlawrev-2960	88	83	balance	balance	NOUN
inlawrev-2960	88	84	of	of	ADP
inlawrev-2960	88	85	the	the	DET
inlawrev-2960	88	86	past	past	ADJ
inlawrev-2960	88	87	five	five	NUM
inlawrev-2960	88	88	years	year	NOUN
inlawrev-2960	88	89	to	to	PART
inlawrev-2960	88	90	arrive	arrive	VERB
inlawrev-2960	88	91	at	at	ADP
inlawrev-2960	88	92	higher	high	ADJ
inlawrev-2960	88	93	capital	capital	NOUN
inlawrev-2960	88	94	assets	asset	NOUN
inlawrev-2960	88	95	.	.	PUNCT
inlawrev-2960	89	1	cope	cope	VERB
inlawrev-2960	89	2	,	,	PUNCT
inlawrev-2960	89	3	supra	supra	NOUN
inlawrev-2960	89	4	,	,	PUNCT
inlawrev-2960	89	5	at	at	ADP
inlawrev-2960	89	6	55	55	NUM
inlawrev-2960	89	7	.	.	PUNCT
inlawrev-2960	90	1	22	22	NUM
inlawrev-2960	90	2	.	.	PUNCT
inlawrev-2960	91	1	failure	failure	NOUN
inlawrev-2960	91	2	of	of	ADP
inlawrev-2960	91	3	independent	independent	ADJ
inlawrev-2960	91	4	cpa	cpa	NOUN
inlawrev-2960	91	5	's	's	PART
inlawrev-2960	91	6	to	to	PART
inlawrev-2960	91	7	identify	identify	VERB
inlawrev-2960	91	8	fraud	fraud	NOUN
inlawrev-2960	91	9	,	,	PUNCT
inlawrev-2960	91	10	waste	waste	NOUN
inlawrev-2960	91	11	and	and	CCONJ
inlawrev-2960	91	12	mismanagement	mismanagement	NOUN
inlawrev-2960	91	13	and	and	CCONJ
inlawrev-2960	91	14	assure	assure	VERB
inlawrev-2960	91	15	accurate	accurate	ADJ
inlawrev-2960	91	16	financial	financial	ADJ
inlawrev-2960	91	17	position	position	NOUN
inlawrev-2960	91	18	of	of	ADP
inlawrev-2960	91	19	troubled	troubled	ADJ
inlawrev-2960	91	20	s&ls	s&ls	NOUN
inlawrev-2960	91	21	:	:	PUNCT
inlawrev-2960	91	22	hearings	hearing	NOUN
inlawrev-2960	91	23	before	before	ADP
inlawrev-2960	91	24	the	the	DET
inlawrev-2960	91	25	committee	committee	NOUN
inlawrev-2960	91	26	on	on	ADP
inlawrev-2960	91	27	banking	banking	NOUN
inlawrev-2960	91	28	,	,	PUNCT
inlawrev-2960	91	29	finance	finance	NOUN
inlawrev-2960	91	30	and	and	CCONJ
inlawrev-2960	91	31	urban	urban	PROPN
inlawrev-2960	91	32	affairs	affairs	PROPN
inlawrev-2960	91	33	,	,	PUNCT
inlawrev-2960	91	34	101st	101st	PROPN
inlawrev-2960	91	35	cong	cong	PROPN
inlawrev-2960	91	36	.	.	PUNCT
inlawrev-2960	91	37	,	,	PUNCT
inlawrev-2960	91	38	1st	1st	ADJ
inlawrev-2960	91	39	sess	sess	NOUN
inlawrev-2960	91	40	.	.	PUNCT
inlawrev-2960	92	1	,	,	PUNCT
inlawrev-2960	92	2	30	30	NUM
inlawrev-2960	92	3	(	(	PUNCT
inlawrev-2960	92	4	1989	1989	NUM
inlawrev-2960	92	5	)	)	PUNCT
inlawrev-2960	93	1	[	[	X
inlawrev-2960	93	2	hereinafter	hereinafter	NOUN
inlawrev-2960	93	3	cpa	cpa	NOUN
inlawrev-2960	93	4	hearing	hearing	NOUN
inlawrev-2960	93	5	]	]	PUNCT
inlawrev-2960	93	6	(	(	PUNCT
inlawrev-2960	93	7	statement	statement	NOUN
inlawrev-2960	93	8	of	of	ADP
inlawrev-2960	93	9	john	john	PROPN
inlawrev-2960	93	10	j.	j.	PROPN
inlawrev-2960	93	11	lafalce	lafalce	PROPN
inlawrev-2960	93	12	,	,	PUNCT
inlawrev-2960	93	13	member	member	NOUN
inlawrev-2960	93	14	of	of	ADP
inlawrev-2960	93	15	the	the	DET
inlawrev-2960	93	16	house	house	NOUN
inlawrev-2960	93	17	of	of	ADP
inlawrev-2960	93	18	representatives	representative	NOUN
inlawrev-2960	93	19	)	)	PUNCT
inlawrev-2960	93	20	.	.	PUNCT
inlawrev-2960	93	21	see	see	VERB
inlawrev-2960	93	22	also	also	ADV
inlawrev-2960	93	23	roberts	roberts	PROPN
inlawrev-2960	93	24	&	&	CCONJ
inlawrev-2960	93	25	cohen	cohen	PROPN
inlawrev-2960	93	26	,	,	PUNCT
inlawrev-2960	93	27	supra	supra	PROPN
inlawrev-2960	93	28	note	note	PROPN
inlawrev-2960	93	29	10	10	NUM
inlawrev-2960	93	30	,	,	PUNCT
inlawrev-2960	93	31	at	at	ADP
inlawrev-2960	93	32	55	55	NUM
inlawrev-2960	93	33	.	.	PUNCT
inlawrev-2960	94	1	23	23	NUM
inlawrev-2960	94	2	.	.	PUNCT
inlawrev-2960	95	1	roberts	roberts	PROPN
inlawrev-2960	95	2	&	&	CCONJ
inlawrev-2960	95	3	cohen	cohen	PROPN
inlawrev-2960	95	4	,	,	PUNCT
inlawrev-2960	95	5	supra	supra	PROPN
inlawrev-2960	95	6	note	note	PROPN
inlawrev-2960	95	7	10	10	NUM
inlawrev-2960	95	8	,	,	PUNCT
inlawrev-2960	95	9	at	at	ADP
inlawrev-2960	95	10	55	55	NUM
inlawrev-2960	95	11	(	(	PUNCT
inlawrev-2960	95	12	two	two	NUM
inlawrev-2960	95	13	-	-	PUNCT
inlawrev-2960	95	14	thirds	third	NOUN
inlawrev-2960	95	15	of	of	ADP
inlawrev-2960	95	16	the	the	DET
inlawrev-2960	95	17	industry	industry	NOUN
inlawrev-2960	95	18	's	's	PART
inlawrev-2960	95	19	losses	loss	NOUN
inlawrev-2960	95	20	can	can	AUX
inlawrev-2960	95	21	be	be	AUX
inlawrev-2960	95	22	attributed	attribute	VERB
inlawrev-2960	95	23	to	to	ADP
inlawrev-2960	95	24	state	state	NOUN
inlawrev-2960	95	25	-	-	PUNCT
inlawrev-2960	95	26	chartered	charter	VERB
inlawrev-2960	95	27	thrift	thrift	NOUN
inlawrev-2960	95	28	failures	failure	NOUN
inlawrev-2960	95	29	)	)	PUNCT
inlawrev-2960	95	30	.	.	PUNCT
inlawrev-2960	96	1	see	see	VERB
inlawrev-2960	96	2	also	also	ADV
inlawrev-2960	96	3	clark	clark	PROPN
inlawrev-2960	96	4	,	,	PUNCT
inlawrev-2960	96	5	murtagh	murtagh	PROPN
inlawrev-2960	96	6	,	,	PUNCT
inlawrev-2960	96	7	&	&	CCONJ
inlawrev-2960	96	8	corcoran	corcoran	NOUN
inlawrev-2960	96	9	,	,	PUNCT
inlawrev-2960	96	10	supra	supra	PROPN
inlawrev-2960	96	11	note	note	NOUN
inlawrev-2960	96	12	1	1	NUM
inlawrev-2960	96	13	,	,	PUNCT
inlawrev-2960	96	14	at	at	ADP
inlawrev-2960	96	15	1021	1021	NUM
inlawrev-2960	96	16	(	(	PUNCT
inlawrev-2960	96	17	"	"	PUNCT
inlawrev-2960	96	18	in	in	ADP
inlawrev-2960	96	19	particular	particular	ADJ
inlawrev-2960	96	20	,	,	PUNCT
inlawrev-2960	96	21	several	several	ADJ
inlawrev-2960	96	22	states	state	NOUN
inlawrev-2960	96	23	granted	grant	VERB
inlawrev-2960	96	24	state	state	NOUN
inlawrev-2960	96	25	-	-	PUNCT
inlawrev-2960	96	26	chartered	charter	VERB
inlawrev-2960	96	27	savings	saving	NOUN
inlawrev-2960	96	28	associations	association	NOUN
inlawrev-2960	96	29	the	the	DET
inlawrev-2960	96	30	authority	authority	NOUN
inlawrev-2960	96	31	to	to	PART
inlawrev-2960	96	32	invest	invest	VERB
inlawrev-2960	96	33	in	in	ADP
inlawrev-2960	96	34	equity	equity	NOUN
inlawrev-2960	96	35	securities	security	NOUN
inlawrev-2960	96	36	,	,	PUNCT
inlawrev-2960	96	37	unrated	unrated	ADJ
inlawrev-2960	96	38	corporate	corporate	ADJ
inlawrev-2960	96	39	debt	debt	NOUN
inlawrev-2960	96	40	securities	security	NOUN
inlawrev-2960	96	41	,	,	PUNCT
inlawrev-2960	96	42	and	and	CCONJ
inlawrev-2960	96	43	real	real	ADJ
inlawrev-2960	96	44	estate	estate	NOUN
inlawrev-2960	96	45	development	development	NOUN
inlawrev-2960	96	46	projects	project	NOUN
inlawrev-2960	96	47	of	of	ADP
inlawrev-2960	96	48	a	a	DET
inlawrev-2960	96	49	type	type	NOUN
inlawrev-2960	96	50	,	,	PUNCT
inlawrev-2960	96	51	or	or	CCONJ
inlawrev-2960	96	52	in	in	ADP
inlawrev-2960	96	53	an	an	DET
inlawrev-2960	96	54	amount	amount	NOUN
inlawrev-2960	96	55	,	,	PUNCT
inlawrev-2960	96	56	that	that	PRON
inlawrev-2960	96	57	would	would	AUX
inlawrev-2960	96	58	have	have	AUX
inlawrev-2960	96	59	been	be	AUX
inlawrev-2960	96	60	impermissible	impermissible	ADJ
inlawrev-2960	96	61	for	for	ADP
inlawrev-2960	96	62	federal	federal	ADJ
inlawrev-2960	96	63	savings	saving	NOUN
inlawrev-2960	96	64	associations	association	NOUN
inlawrev-2960	96	65	.	.	PUNCT
inlawrev-2960	96	66	"	"	PUNCT
inlawrev-2960	96	67	)	)	PUNCT
inlawrev-2960	96	68	.	.	PUNCT
inlawrev-2960	97	1	24	24	NUM
inlawrev-2960	97	2	.	.	X
inlawrev-2960	97	3	garn	garn	PROPN
inlawrev-2960	97	4	-	-	PUNCT
inlawrev-2960	97	5	st	st	PROPN
inlawrev-2960	97	6	germain	germain	PROPN
inlawrev-2960	97	7	depository	depository	NOUN
inlawrev-2960	97	8	institutions	institution	NOUN
inlawrev-2960	97	9	act	act	VERB
inlawrev-2960	97	10	of	of	ADP
inlawrev-2960	97	11	1982	1982	NUM
inlawrev-2960	97	12	,	,	PUNCT
inlawrev-2960	97	13	pub	pub	NOUN
inlawrev-2960	97	14	.	.	PUNCT
inlawrev-2960	98	1	l.	l.	PROPN
inlawrev-2960	98	2	97	97	NUM
inlawrev-2960	98	3	-	-	SYM
inlawrev-2960	98	4	320	320	NUM
inlawrev-2960	98	5	,	,	PUNCT
inlawrev-2960	98	6	96	96	NUM
inlawrev-2960	98	7	stat	stat	NOUN
inlawrev-2960	98	8	.	.	PUNCT
inlawrev-2960	99	1	1469	1469	NUM
inlawrev-2960	99	2	.	.	PUNCT
inlawrev-2960	100	1	480	480	NUM
inlawrev-2960	100	2	indiana	indiana	PROPN
inlawrev-2960	100	3	law	law	PROPN
inlawrev-2960	100	4	review	review	NOUN
inlawrev-2960	101	1	[	[	X
inlawrev-2960	101	2	vol	vol	NOUN
inlawrev-2960	101	3	.	.	PUNCT
inlawrev-2960	101	4	25:475	25:475	NUM
inlawrev-2960	101	5	phisticated	phisticate	VERB
inlawrev-2960	101	6	commercial	commercial	NOUN
inlawrev-2960	101	7	banks.^^	banks.^^	PUNCT
inlawrev-2960	101	8	in	in	ADP
inlawrev-2960	101	9	addition	addition	NOUN
inlawrev-2960	101	10	,	,	PUNCT
inlawrev-2960	101	11	regulators	regulator	NOUN
inlawrev-2960	101	12	'	'	PART
inlawrev-2960	101	13	changes	change	NOUN
inlawrev-2960	101	14	in	in	ADP
inlawrev-2960	101	15	the	the	DET
inlawrev-2960	101	16	loan	loan	NOUN
inlawrev-2960	101	17	-	-	PUNCT
inlawrev-2960	101	18	to	to	ADP
inlawrev-2960	101	19	-	-	PUNCT
inlawrev-2960	101	20	value	value	NOUN
inlawrev-2960	101	21	regulations	regulation	NOUN
inlawrev-2960	101	22	enabled	enable	VERB
inlawrev-2960	101	23	s&ls	s&ls	PROPN
inlawrev-2960	101	24	to	to	PART
inlawrev-2960	101	25	lend	lend	VERB
inlawrev-2960	101	26	up	up	ADP
inlawrev-2960	101	27	to	to	ADP
inlawrev-2960	101	28	100<^o	100<^o	NUM
inlawrev-2960	101	29	of	of	ADP
inlawrev-2960	101	30	the	the	DET
inlawrev-2960	101	31	appraised	appraise	VERB
inlawrev-2960	101	32	value	value	NOUN
inlawrev-2960	101	33	of	of	ADP
inlawrev-2960	101	34	a	a	DET
inlawrev-2960	101	35	commercial	commercial	ADJ
inlawrev-2960	101	36	real	real	ADJ
inlawrev-2960	101	37	estate	estate	NOUN
inlawrev-2960	101	38	development	development	NOUN
inlawrev-2960	101	39	project	project	NOUN
inlawrev-2960	101	40	,	,	PUNCT
inlawrev-2960	101	41	even	even	ADV
inlawrev-2960	101	42	if	if	SCONJ
inlawrev-2960	101	43	the	the	DET
inlawrev-2960	101	44	actual	actual	ADJ
inlawrev-2960	101	45	purchase	purchase	NOUN
inlawrev-2960	101	46	price	price	NOUN
inlawrev-2960	101	47	was	be	AUX
inlawrev-2960	101	48	much	much	ADV
inlawrev-2960	101	49	smaller.^^	smaller.^^	NOUN
inlawrev-2960	101	50	consequently	consequently	ADV
inlawrev-2960	101	51	,	,	PUNCT
inlawrev-2960	101	52	a	a	DET
inlawrev-2960	101	53	real	real	ADJ
inlawrev-2960	101	54	estate	estate	NOUN
inlawrev-2960	101	55	developer	developer	NOUN
inlawrev-2960	101	56	could	could	AUX
inlawrev-2960	101	57	now	now	ADV
inlawrev-2960	101	58	purchase	purchase	VERB
inlawrev-2960	101	59	property	property	NOUN
inlawrev-2960	101	60	,	,	PUNCT
inlawrev-2960	101	61	secure	secure	VERB
inlawrev-2960	101	62	an	an	DET
inlawrev-2960	101	63	inflated	inflated	ADJ
inlawrev-2960	101	64	appraisal	appraisal	NOUN
inlawrev-2960	101	65	stating	state	VERB
inlawrev-2960	101	66	that	that	SCONJ
inlawrev-2960	101	67	the	the	DET
inlawrev-2960	101	68	property	property	NOUN
inlawrev-2960	101	69	was	be	AUX
inlawrev-2960	101	70	worth	worth	ADJ
inlawrev-2960	101	71	150^o	150^o	NUM
inlawrev-2960	101	72	of	of	ADP
inlawrev-2960	101	73	the	the	DET
inlawrev-2960	101	74	purchase	purchase	NOUN
inlawrev-2960	101	75	price	price	NOUN
inlawrev-2960	101	76	,	,	PUNCT
inlawrev-2960	101	77	then	then	ADV
inlawrev-2960	101	78	easily	easily	ADV
inlawrev-2960	101	79	borrow	borrow	VERB
inlawrev-2960	101	80	the	the	DET
inlawrev-2960	101	81	full	full	ADJ
inlawrev-2960	101	82	inflated	inflated	ADJ
inlawrev-2960	101	83	amount	amount	NOUN
inlawrev-2960	101	84	from	from	ADP
inlawrev-2960	101	85	an	an	DET
inlawrev-2960	101	86	s&l.^	s&l.^	NOUN
inlawrev-2960	101	87	''	''	PUNCT
inlawrev-2960	101	88	under	under	ADP
inlawrev-2960	101	89	such	such	ADJ
inlawrev-2960	101	90	conditions	condition	NOUN
inlawrev-2960	101	91	,	,	PUNCT
inlawrev-2960	101	92	inflated	inflated	ADJ
inlawrev-2960	101	93	appraisals	appraisal	NOUN
inlawrev-2960	101	94	were	be	AUX
inlawrev-2960	101	95	not	not	PART
inlawrev-2960	101	96	difficult	difficult	ADJ
inlawrev-2960	101	97	for	for	SCONJ
inlawrev-2960	101	98	developers	developer	NOUN
inlawrev-2960	101	99	to	to	PART
inlawrev-2960	101	100	obtain	obtain	VERB
inlawrev-2960	101	101	.	.	PUNCT
inlawrev-2960	101	102	^^	^^	PUNCT
inlawrev-2960	102	1	federal	federal	ADJ
inlawrev-2960	102	2	officials	official	NOUN
inlawrev-2960	102	3	continued	continue	VERB
inlawrev-2960	102	4	to	to	PART
inlawrev-2960	102	5	deregulate	deregulate	VERB
inlawrev-2960	102	6	the	the	DET
inlawrev-2960	102	7	thrift	thrift	NOUN
inlawrev-2960	102	8	industry	industry	NOUN
inlawrev-2960	102	9	by	by	ADP
inlawrev-2960	102	10	removing	remove	VERB
inlawrev-2960	102	11	other	other	ADJ
inlawrev-2960	102	12	*	*	PUNCT
inlawrev-2960	102	13	*	*	PUNCT
inlawrev-2960	102	14	safety	safety	NOUN
inlawrev-2960	102	15	nets	net	NOUN
inlawrev-2960	102	16	.	.	PUNCT
inlawrev-2960	102	17	"	"	PUNCT
inlawrev-2960	103	1	rules	rule	NOUN
inlawrev-2960	103	2	requiring	require	VERB
inlawrev-2960	103	3	s&ls	s&ls	PROPN
inlawrev-2960	103	4	to	to	PART
inlawrev-2960	103	5	be	be	AUX
inlawrev-2960	103	6	owned	own	VERB
inlawrev-2960	103	7	by	by	ADP
inlawrev-2960	103	8	multiple	multiple	ADJ
inlawrev-2960	103	9	shareholders	shareholder	NOUN
inlawrev-2960	103	10	,	,	PUNCT
inlawrev-2960	103	11	living	live	VERB
inlawrev-2960	103	12	in	in	ADP
inlawrev-2960	103	13	geographical	geographical	ADJ
inlawrev-2960	103	14	proximity	proximity	NOUN
inlawrev-2960	103	15	to	to	ADP
inlawrev-2960	103	16	the	the	DET
inlawrev-2960	103	17	s&l	s&l	PROPN
inlawrev-2960	103	18	,	,	PUNCT
inlawrev-2960	103	19	were	be	AUX
inlawrev-2960	103	20	abandoned	abandon	VERB
inlawrev-2960	103	21	,	,	PUNCT
inlawrev-2960	103	22	thus	thus	ADV
inlawrev-2960	103	23	allowing	allow	VERB
inlawrev-2960	103	24	s&ls	s&ls	PROPN
inlawrev-2960	103	25	to	to	PART
inlawrev-2960	103	26	be	be	AUX
inlawrev-2960	103	27	owned	own	VERB
inlawrev-2960	103	28	by	by	ADP
inlawrev-2960	103	29	single	single	ADJ
inlawrev-2960	103	30	investors.^^	investors.^^	NOUN
inlawrev-2960	103	31	meanwhile	meanwhile	ADV
inlawrev-2960	103	32	,	,	PUNCT
inlawrev-2960	103	33	federal	federal	ADJ
inlawrev-2960	103	34	examiners	examiner	NOUN
inlawrev-2960	103	35	cut	cut	VERB
inlawrev-2960	103	36	back	back	ADV
inlawrev-2960	103	37	significantly	significantly	ADV
inlawrev-2960	103	38	on	on	ADP
inlawrev-2960	103	39	policing	police	VERB
inlawrev-2960	103	40	the	the	DET
inlawrev-2960	103	41	s&l	s&l	PROPN
inlawrev-2960	103	42	industry	industry	NOUN
inlawrev-2960	103	43	.	.	PUNCT
inlawrev-2960	104	1	^	^	PUNCT
inlawrev-2960	104	2	°	°	PROPN
inlawrev-2960	104	3	b.	b.	PROPN
inlawrev-2960	104	4	speculation	speculation	NOUN
inlawrev-2960	104	5	and	and	CCONJ
inlawrev-2960	104	6	unscrupulous	unscrupulous	ADJ
inlawrev-2960	104	7	transactions	transaction	NOUN
inlawrev-2960	104	8	the	the	DET
inlawrev-2960	104	9	effect	effect	NOUN
inlawrev-2960	104	10	of	of	ADP
inlawrev-2960	104	11	deregulation	deregulation	NOUN
inlawrev-2960	104	12	was	be	AUX
inlawrev-2960	104	13	that	that	SCONJ
inlawrev-2960	104	14	thrifts	thrift	NOUN
inlawrev-2960	104	15	could	could	AUX
inlawrev-2960	104	16	be	be	AUX
inlawrev-2960	104	17	owned	own	VERB
inlawrev-2960	104	18	by	by	ADP
inlawrev-2960	104	19	single	single	ADJ
inlawrev-2960	104	20	investors	investor	NOUN
inlawrev-2960	104	21	who	who	PRON
inlawrev-2960	104	22	could	could	AUX
inlawrev-2960	104	23	loan	loan	VERB
inlawrev-2960	104	24	money	money	NOUN
inlawrev-2960	104	25	at	at	ADP
inlawrev-2960	104	26	higher	high	ADJ
inlawrev-2960	104	27	interest	interest	NOUN
inlawrev-2960	104	28	rates	rate	NOUN
inlawrev-2960	104	29	and	and	CCONJ
inlawrev-2960	104	30	invest	invest	VERB
inlawrev-2960	104	31	in	in	ADP
inlawrev-2960	104	32	speculative	speculative	ADJ
inlawrev-2960	104	33	ventures	venture	NOUN
inlawrev-2960	104	34	with	with	ADP
inlawrev-2960	104	35	less	less	ADJ
inlawrev-2960	104	36	regulatory	regulatory	ADJ
inlawrev-2960	104	37	supervision	supervision	NOUN
inlawrev-2960	104	38	,	,	PUNCT
inlawrev-2960	104	39	yet	yet	CCONJ
inlawrev-2960	104	40	such	such	ADJ
inlawrev-2960	104	41	owners	owner	NOUN
inlawrev-2960	104	42	were	be	AUX
inlawrev-2960	104	43	backed	back	VERB
inlawrev-2960	104	44	with	with	ADP
inlawrev-2960	104	45	government	government	NOUN
inlawrev-2960	104	46	-	-	PUNCT
inlawrev-2960	104	47	guaranteed	guarantee	VERB
inlawrev-2960	104	48	federal	federal	ADJ
inlawrev-2960	104	49	deposit	deposit	NOUN
inlawrev-2960	104	50	insurance.^	insurance.^	NOUN
inlawrev-2960	104	51	'	'	PUNCT
inlawrev-2960	104	52	in	in	ADP
inlawrev-2960	104	53	this	this	DET
inlawrev-2960	104	54	"	"	PUNCT
inlawrev-2960	104	55	no	no	DET
inlawrev-2960	104	56	-	-	PUNCT
inlawrev-2960	104	57	lose	lose	NOUN
inlawrev-2960	104	58	"	"	PUNCT
inlawrev-2960	104	59	situation	situation	NOUN
inlawrev-2960	104	60	,	,	PUNCT
inlawrev-2960	104	61	some	some	DET
inlawrev-2960	104	62	s&ls	s&ls	PROPN
inlawrev-2960	104	63	were	be	AUX
inlawrev-2960	104	64	purchased	purchase	VERB
inlawrev-2960	104	65	by	by	ADP
inlawrev-2960	104	66	aggressive	aggressive	ADJ
inlawrev-2960	104	67	entrepreneurs	entrepreneur	NOUN
inlawrev-2960	104	68	who	who	PRON
inlawrev-2960	104	69	used	use	VERB
inlawrev-2960	104	70	s&l	s&l	PROPN
inlawrev-2960	104	71	funds	fund	NOUN
inlawrev-2960	104	72	to	to	PART
inlawrev-2960	104	73	finance	finance	VERB
inlawrev-2960	104	74	their	their	PRON
inlawrev-2960	104	75	own	own	ADJ
inlawrev-2960	104	76	ventures	venture	NOUN
inlawrev-2960	104	77	,	,	PUNCT
inlawrev-2960	104	78	and	and	CCONJ
inlawrev-2960	104	79	in	in	ADP
inlawrev-2960	104	80	25	25	NUM
inlawrev-2960	104	81	.	.	PUNCT
inlawrev-2960	105	1	moore	moore	PROPN
inlawrev-2960	105	2	,	,	PUNCT
inlawrev-2960	105	3	supra	supra	PROPN
inlawrev-2960	105	4	note	note	PROPN
inlawrev-2960	105	5	12	12	NUM
inlawrev-2960	105	6	,	,	PUNCT
inlawrev-2960	105	7	at	at	ADP
inlawrev-2960	105	8	38	38	NUM
inlawrev-2960	105	9	(	(	PUNCT
inlawrev-2960	105	10	s&ls	s&ls	PROPN
inlawrev-2960	105	11	were	be	AUX
inlawrev-2960	105	12	permitted	permit	VERB
inlawrev-2960	105	13	to	to	PART
inlawrev-2960	105	14	make	make	VERB
inlawrev-2960	105	15	"	"	PUNCT
inlawrev-2960	105	16	high	high	ADJ
inlawrev-2960	105	17	-	-	PUNCT
inlawrev-2960	105	18	risk	risk	NOUN
inlawrev-2960	105	19	acquisition	acquisition	NOUN
inlawrev-2960	105	20	,	,	PUNCT
inlawrev-2960	105	21	development	development	NOUN
inlawrev-2960	105	22	and	and	CCONJ
inlawrev-2960	105	23	construction	construction	NOUN
inlawrev-2960	105	24	loans	loan	NOUN
inlawrev-2960	105	25	[	[	X
inlawrev-2960	105	26	adc	adc	NOUN
inlawrev-2960	105	27	loans	loan	NOUN
inlawrev-2960	105	28	]	]	PUNCT
inlawrev-2960	105	29	,	,	PUNCT
inlawrev-2960	105	30	to	to	PART
inlawrev-2960	105	31	form	form	VERB
inlawrev-2960	105	32	development	development	NOUN
inlawrev-2960	105	33	subsidiaries	subsidiary	NOUN
inlawrev-2960	105	34	and	and	CCONJ
inlawrev-2960	105	35	make	make	VERB
inlawrev-2960	105	36	direct	direct	ADJ
inlawrev-2960	105	37	investments	investment	NOUN
inlawrev-2960	105	38	"	"	PUNCT
inlawrev-2960	105	39	)	)	PUNCT
inlawrev-2960	105	40	.	.	PUNCT
inlawrev-2960	106	1	26	26	NUM
inlawrev-2960	106	2	.	.	X
inlawrev-2960	107	1	48	48	NUM
inlawrev-2960	107	2	fed	fed	PROPN
inlawrev-2960	107	3	.	.	PUNCT
inlawrev-2960	108	1	reg	reg	PROPN
inlawrev-2960	108	2	.	.	PUNCT
inlawrev-2960	109	1	23032	23032	NUM
inlawrev-2960	109	2	,	,	PUNCT
inlawrev-2960	109	3	23037	23037	NUM
inlawrev-2960	109	4	(	(	PUNCT
inlawrev-2960	109	5	1983	1983	NUM
inlawrev-2960	109	6	)	)	PUNCT
inlawrev-2960	109	7	.	.	PUNCT
inlawrev-2960	110	1	see	see	VERB
inlawrev-2960	110	2	,	,	PUNCT
inlawrev-2960	110	3	e.g	e.g	PROPN
inlawrev-2960	110	4	..	..	X
inlawrev-2960	110	5	complaint	complaint	NOUN
inlawrev-2960	110	6	of	of	ADP
inlawrev-2960	110	7	plaintiff	plaintiff	NOUN
inlawrev-2960	110	8	at	at	ADP
inlawrev-2960	110	9	14	14	NUM
inlawrev-2960	110	10	,	,	PUNCT
inlawrev-2960	110	11	sunbelt	sunbelt	PROPN
inlawrev-2960	110	12	sav	sav	PROPN
inlawrev-2960	110	13	.	.	PUNCT
inlawrev-2960	111	1	ass'n	ass'n	PROPN
inlawrev-2960	111	2	of	of	ADP
inlawrev-2960	111	3	texas	texas	PROPN
inlawrev-2960	111	4	v.	v.	CCONJ
inlawrev-2960	111	5	mcbirney	mcbirney	PROPN
inlawrev-2960	111	6	,	,	PUNCT
inlawrev-2960	111	7	no	no	INTJ
inlawrev-2960	111	8	.	.	NOUN
inlawrev-2960	111	9	88	88	NUM
inlawrev-2960	111	10	-	-	SYM
inlawrev-2960	111	11	6955	6955	NUM
inlawrev-2960	111	12	(	(	PUNCT
inlawrev-2960	111	13	n.d	n.d	PROPN
inlawrev-2960	111	14	.	.	PROPN
inlawrev-2960	112	1	tex	tex	PROPN
inlawrev-2960	113	1	.	.	PROPN
inlawrev-2960	113	2	filed	file	VERB
inlawrev-2960	113	3	june	june	PROPN
inlawrev-2960	113	4	2	2	NUM
inlawrev-2960	113	5	,	,	PUNCT
inlawrev-2960	113	6	1988	1988	NUM
inlawrev-2960	113	7	)	)	PUNCT
inlawrev-2960	114	1	[	[	X
inlawrev-2960	114	2	hereinafter	hereinafter	NOUN
inlawrev-2960	114	3	complaint	complaint	NOUN
inlawrev-2960	114	4	,	,	PUNCT
inlawrev-2960	114	5	sunbelt	sunbelt	PROPN
inlawrev-2960	114	6	v.	v.	ADP
inlawrev-2960	114	7	mcbirney	mcbirney	PROPN
inlawrev-2960	114	8	]	]	X
inlawrev-2960	114	9	(	(	PUNCT
inlawrev-2960	114	10	pending	pende	VERB
inlawrev-2960	114	11	$	$	SYM
inlawrev-2960	114	12	2(x	2(x	NUM
inlawrev-2960	114	13	)	)	PUNCT
inlawrev-2960	114	14	million	million	NUM
inlawrev-2960	114	15	suit	suit	NOUN
inlawrev-2960	114	16	against	against	ADP
inlawrev-2960	114	17	accounting	accounting	NOUN
inlawrev-2960	114	18	firm	firm	NOUN
inlawrev-2960	114	19	grant	grant	NOUN
inlawrev-2960	114	20	thornton	thornton	PROPN
inlawrev-2960	114	21	for	for	ADP
inlawrev-2960	114	22	its	its	PRON
inlawrev-2960	114	23	audits	audits	NOUN
inlawrev-2960	114	24	of	of	ADP
inlawrev-2960	114	25	sunbelt	sunbelt	PROPN
inlawrev-2960	114	26	savings	savings	PROPN
inlawrev-2960	114	27	association	association	PROPN
inlawrev-2960	114	28	and	and	CCONJ
inlawrev-2960	114	29	sunbelt	sunbelt	PROPN
inlawrev-2960	114	30	service	service	PROPN
inlawrev-2960	114	31	corp	corp	PROPN
inlawrev-2960	114	32	.	.	PROPN
inlawrev-2960	114	33	in	in	ADP
inlawrev-2960	114	34	dallas	dallas	PROPN
inlawrev-2960	114	35	,	,	PUNCT
inlawrev-2960	114	36	texas	texas	PROPN
inlawrev-2960	114	37	)	)	PUNCT
inlawrev-2960	114	38	;	;	PUNCT
inlawrev-2960	114	39	complaint	complaint	NOUN
inlawrev-2960	114	40	of	of	ADP
inlawrev-2960	114	41	plaintiff	plaintiff	NOUN
inlawrev-2960	114	42	at	at	ADP
inlawrev-2960	114	43	14	14	NUM
inlawrev-2960	114	44	,	,	PUNCT
inlawrev-2960	114	45	fdic	fdic	PROPN
inlawrev-2960	114	46	v.	v.	ADP
inlawrev-2960	114	47	schoenberger	schoenberger	PROPN
inlawrev-2960	114	48	,	,	PUNCT
inlawrev-2960	114	49	no	no	INTJ
inlawrev-2960	114	50	.	.	NOUN
inlawrev-2960	114	51	892756	892756	NUM
inlawrev-2960	114	52	(	(	PUNCT
inlawrev-2960	114	53	e.d	e.d	PROPN
inlawrev-2960	114	54	.	.	PROPN
inlawrev-2960	114	55	la	la	PROPN
inlawrev-2960	114	56	.	.	PROPN
inlawrev-2960	114	57	filed	file	VERB
inlawrev-2960	114	58	june	june	PROPN
inlawrev-2960	114	59	19	19	NUM
inlawrev-2960	114	60	,	,	PUNCT
inlawrev-2960	114	61	1989	1989	NUM
inlawrev-2960	114	62	)	)	PUNCT
inlawrev-2960	115	1	[	[	X
inlawrev-2960	115	2	hereinafter	hereinafter	NOUN
inlawrev-2960	115	3	complaint	complaint	NOUN
inlawrev-2960	115	4	,	,	PUNCT
inlawrev-2960	115	5	fdic	fdic	PROPN
inlawrev-2960	115	6	v.	v.	ADP
inlawrev-2960	115	7	schoenberger	schoenberger	PROPN
inlawrev-2960	115	8	]	]	X
inlawrev-2960	115	9	(	(	PUNCT
inlawrev-2960	115	10	pending	pende	VERB
inlawrev-2960	115	11	$	$	SYM
inlawrev-2960	115	12	40	40	NUM
inlawrev-2960	115	13	million	million	NUM
inlawrev-2960	115	14	suit	suit	NOUN
inlawrev-2960	115	15	against	against	ADP
inlawrev-2960	115	16	accounting	accounting	NOUN
inlawrev-2960	115	17	firm	firm	PROPN
inlawrev-2960	115	18	j.	j.	PROPN
inlawrev-2960	115	19	k.	k.	PROPN
inlawrev-2960	115	20	byrne	byrne	PROPN
inlawrev-2960	115	21	&	&	CCONJ
inlawrev-2960	115	22	co.	co.	PROPN
inlawrev-2960	115	23	for	for	ADP
inlawrev-2960	115	24	its	its	PRON
inlawrev-2960	115	25	audits	audits	NOUN
inlawrev-2960	115	26	of	of	ADP
inlawrev-2960	115	27	crescent	crescent	PROPN
inlawrev-2960	115	28	federal	federal	PROPN
inlawrev-2960	115	29	savings	saving	NOUN
inlawrev-2960	115	30	bank	bank	PROPN
inlawrev-2960	115	31	in	in	ADP
inlawrev-2960	115	32	new	new	PROPN
inlawrev-2960	115	33	orleans	orleans	PROPN
inlawrev-2960	115	34	,	,	PUNCT
inlawrev-2960	115	35	louisiana	louisiana	PROPN
inlawrev-2960	115	36	)	)	PUNCT
inlawrev-2960	115	37	.	.	PUNCT
inlawrev-2960	116	1	see	see	VERB
inlawrev-2960	116	2	also	also	ADV
inlawrev-2960	116	3	moore	moore	PROPN
inlawrev-2960	116	4	,	,	PUNCT
inlawrev-2960	116	5	supra	supra	PROPN
inlawrev-2960	116	6	note	note	PROPN
inlawrev-2960	116	7	12	12	NUM
inlawrev-2960	116	8	,	,	PUNCT
inlawrev-2960	116	9	at	at	ADP
inlawrev-2960	116	10	38	38	NUM
inlawrev-2960	116	11	.	.	PUNCT
inlawrev-2960	117	1	27	27	NUM
inlawrev-2960	117	2	.	.	PUNCT
inlawrev-2960	118	1	moore	moore	PROPN
inlawrev-2960	118	2	,	,	PUNCT
inlawrev-2960	118	3	supra	supra	PROPN
inlawrev-2960	118	4	note	note	PROPN
inlawrev-2960	118	5	12	12	NUM
inlawrev-2960	118	6	,	,	PUNCT
inlawrev-2960	118	7	at	at	ADP
inlawrev-2960	118	8	38	38	NUM
inlawrev-2960	118	9	.	.	PUNCT
inlawrev-2960	119	1	see	see	VERB
inlawrev-2960	119	2	also	also	ADV
inlawrev-2960	119	3	cpa	cpa	PROPN
inlawrev-2960	119	4	hearing	hearing	NOUN
inlawrev-2960	119	5	,	,	PUNCT
inlawrev-2960	119	6	supra	supra	PROPN
inlawrev-2960	119	7	note	note	PROPN
inlawrev-2960	119	8	22	22	NUM
inlawrev-2960	119	9	,	,	PUNCT
inlawrev-2960	119	10	at	at	ADP
inlawrev-2960	119	11	85	85	NUM
inlawrev-2960	119	12	-	-	SYM
inlawrev-2960	119	13	86	86	NUM
inlawrev-2960	119	14	(	(	PUNCT
inlawrev-2960	119	15	statement	statement	NOUN
inlawrev-2960	119	16	of	of	ADP
inlawrev-2960	119	17	mr	mr	PROPN
inlawrev-2960	119	18	.	.	PROPN
inlawrev-2960	119	19	thomas	thomas	PROPN
inlawrev-2960	119	20	myers	myers	PROPN
inlawrev-2960	119	21	,	,	PUNCT
inlawrev-2960	119	22	president	president	NOUN
inlawrev-2960	119	23	of	of	ADP
inlawrev-2960	119	24	t.a	t.a	PROPN
inlawrev-2960	119	25	.	.	PROPN
inlawrev-2960	119	26	myers	myers	PROPN
inlawrev-2960	119	27	&	&	CCONJ
inlawrev-2960	119	28	co.	co.	PROPN
inlawrev-2960	119	29	)	)	PUNCT
inlawrev-2960	119	30	(	(	PUNCT
inlawrev-2960	119	31	"	"	PUNCT
inlawrev-2960	119	32	the	the	DET
inlawrev-2960	119	33	joke	joke	NOUN
inlawrev-2960	119	34	was	be	AUX
inlawrev-2960	119	35	that	that	SCONJ
inlawrev-2960	119	36	you	you	PRON
inlawrev-2960	119	37	drive	drive	VERB
inlawrev-2960	119	38	into	into	ADP
inlawrev-2960	119	39	the	the	DET
inlawrev-2960	119	40	drive	drive	VERB
inlawrev-2960	119	41	-	-	PUNCT
inlawrev-2960	119	42	up	up	ADP
inlawrev-2960	119	43	window	window	NOUN
inlawrev-2960	119	44	at	at	ADP
inlawrev-2960	119	45	sunrise	sunrise	NOUN
inlawrev-2960	119	46	savings	saving	NOUN
inlawrev-2960	119	47	and	and	CCONJ
inlawrev-2960	119	48	loan	loan	NOUN
inlawrev-2960	119	49	,	,	PUNCT
inlawrev-2960	119	50	they	they	PRON
inlawrev-2960	119	51	would	would	AUX
inlawrev-2960	119	52	throw	throw	VERB
inlawrev-2960	119	53	a	a	DET
inlawrev-2960	119	54	bag	bag	NOUN
inlawrev-2960	119	55	of	of	ADP
inlawrev-2960	119	56	money	money	NOUN
inlawrev-2960	119	57	and	and	CCONJ
inlawrev-2960	119	58	a	a	DET
inlawrev-2960	119	59	loan	loan	NOUN
inlawrev-2960	119	60	application	application	NOUN
inlawrev-2960	119	61	.	.	PUNCT
inlawrev-2960	120	1	"	"	PUNCT
inlawrev-2960	120	2	)	)	PUNCT
inlawrev-2960	120	3	.	.	PUNCT
inlawrev-2960	121	1	28	28	NUM
inlawrev-2960	121	2	.	.	X
inlawrev-2960	122	1	moore	moore	PROPN
inlawrev-2960	122	2	,	,	PUNCT
inlawrev-2960	122	3	supra	supra	PROPN
inlawrev-2960	122	4	note	note	PROPN
inlawrev-2960	122	5	12	12	NUM
inlawrev-2960	122	6	,	,	PUNCT
inlawrev-2960	122	7	at	at	ADP
inlawrev-2960	122	8	38	38	NUM
inlawrev-2960	122	9	.	.	PUNCT
inlawrev-2960	122	10	29	29	NUM
inlawrev-2960	122	11	.	.	PUNCT
inlawrev-2960	123	1	roberts	roberts	PROPN
inlawrev-2960	123	2	&	&	CCONJ
inlawrev-2960	123	3	cohen	cohen	PROPN
inlawrev-2960	123	4	,	,	PUNCT
inlawrev-2960	123	5	supra	supra	PROPN
inlawrev-2960	123	6	note	note	PROPN
inlawrev-2960	123	7	10	10	NUM
inlawrev-2960	123	8	,	,	PUNCT
inlawrev-2960	123	9	at	at	ADP
inlawrev-2960	123	10	55	55	NUM
inlawrev-2960	123	11	.	.	PUNCT
inlawrev-2960	123	12	30	30	NUM
inlawrev-2960	123	13	.	.	PUNCT
inlawrev-2960	124	1	clark	clark	PROPN
inlawrev-2960	124	2	,	,	PUNCT
inlawrev-2960	124	3	murtagh	murtagh	PROPN
inlawrev-2960	124	4	,	,	PUNCT
inlawrev-2960	124	5	&	&	CCONJ
inlawrev-2960	124	6	corcoran	corcoran	NOUN
inlawrev-2960	124	7	,	,	PUNCT
inlawrev-2960	124	8	supra	supra	PROPN
inlawrev-2960	124	9	note	note	NOUN
inlawrev-2960	124	10	1	1	NUM
inlawrev-2960	124	11	,	,	PUNCT
inlawrev-2960	124	12	at	at	ADP
inlawrev-2960	124	13	1022	1022	NUM
inlawrev-2960	124	14	(	(	PUNCT
inlawrev-2960	124	15	"	"	PUNCT
inlawrev-2960	124	16	in	in	ADP
inlawrev-2960	124	17	some	some	DET
inlawrev-2960	124	18	instances	instance	NOUN
inlawrev-2960	124	19	,	,	PUNCT
inlawrev-2960	124	20	this	this	DET
inlawrev-2960	124	21	reduction	reduction	NOUN
inlawrev-2960	124	22	in	in	ADP
inlawrev-2960	124	23	regulatory	regulatory	ADJ
inlawrev-2960	124	24	scrutiny	scrutiny	NOUN
inlawrev-2960	124	25	was	be	AUX
inlawrev-2960	124	26	the	the	DET
inlawrev-2960	124	27	result	result	NOUN
inlawrev-2960	124	28	of	of	ADP
inlawrev-2960	124	29	a	a	DET
inlawrev-2960	124	30	conscious	conscious	ADJ
inlawrev-2960	124	31	effort	effort	NOUN
inlawrev-2960	124	32	to	to	PART
inlawrev-2960	124	33	deregulate	deregulate	VERB
inlawrev-2960	124	34	;	;	PUNCT
inlawrev-2960	124	35	other	other	ADJ
inlawrev-2960	124	36	times	time	NOUN
inlawrev-2960	124	37	it	it	PRON
inlawrev-2960	124	38	was	be	AUX
inlawrev-2960	124	39	the	the	DET
inlawrev-2960	124	40	result	result	NOUN
inlawrev-2960	124	41	of	of	ADP
inlawrev-2960	124	42	inadequate	inadequate	ADJ
inlawrev-2960	124	43	staffing	staffing	NOUN
inlawrev-2960	124	44	at	at	ADP
inlawrev-2960	124	45	both	both	CCONJ
inlawrev-2960	124	46	the	the	DET
inlawrev-2960	124	47	federal	federal	ADJ
inlawrev-2960	124	48	and	and	CCONJ
inlawrev-2960	124	49	state	state	NOUN
inlawrev-2960	124	50	levels	level	NOUN
inlawrev-2960	124	51	.	.	PUNCT
inlawrev-2960	124	52	"	"	PUNCT
inlawrev-2960	124	53	)	)	PUNCT
inlawrev-2960	124	54	.	.	PUNCT
inlawrev-2960	125	1	see	see	VERB
inlawrev-2960	125	2	also	also	ADV
inlawrev-2960	125	3	roberts	roberts	PROPN
inlawrev-2960	125	4	&	&	CCONJ
inlawrev-2960	125	5	cohen	cohen	PROPN
inlawrev-2960	125	6	,	,	PUNCT
inlawrev-2960	125	7	supra	supra	PROPN
inlawrev-2960	125	8	note	note	PROPN
inlawrev-2960	125	9	10	10	NUM
inlawrev-2960	125	10	,	,	PUNCT
inlawrev-2960	125	11	at	at	ADP
inlawrev-2960	125	12	55	55	NUM
inlawrev-2960	125	13	.	.	PUNCT
inlawrev-2960	126	1	31	31	NUM
inlawrev-2960	126	2	.	.	PUNCT
inlawrev-2960	127	1	roberts	roberts	PROPN
inlawrev-2960	127	2	&	&	CCONJ
inlawrev-2960	127	3	cohen	cohen	PROPN
inlawrev-2960	127	4	,	,	PUNCT
inlawrev-2960	127	5	supra	supra	PROPN
inlawrev-2960	127	6	note	note	PROPN
inlawrev-2960	127	7	10	10	NUM
inlawrev-2960	127	8	,	,	PUNCT
inlawrev-2960	127	9	at	at	ADP
inlawrev-2960	127	10	55	55	NUM
inlawrev-2960	127	11	.	.	PUNCT
inlawrev-2960	127	12	1991	1991	NUM
inlawrev-2960	127	13	]	]	PUNCT
inlawrev-2960	127	14	accountants	accountant	NOUN
inlawrev-2960	127	15	'	'	PART
inlawrev-2960	127	16	liability	liability	NOUN
inlawrev-2960	127	17	481	481	NUM
inlawrev-2960	127	18	some	some	DET
inlawrev-2960	127	19	cases	case	NOUN
inlawrev-2960	127	20	,	,	PUNCT
inlawrev-2960	127	21	ignored	ignore	VERB
inlawrev-2960	127	22	the	the	DET
inlawrev-2960	127	23	rules	rule	NOUN
inlawrev-2960	127	24	that	that	PRON
inlawrev-2960	127	25	remained	remain	VERB
inlawrev-2960	127	26	after	after	ADP
inlawrev-2960	127	27	deregulation	deregulation	NOUN
inlawrev-2960	127	28	.	.	PUNCT
inlawrev-2960	128	1	^^	^^	PUNCT
inlawrev-2960	128	2	these	these	DET
inlawrev-2960	128	3	circumstances	circumstance	NOUN
inlawrev-2960	128	4	were	be	AUX
inlawrev-2960	128	5	summarized	summarize	VERB
inlawrev-2960	128	6	in	in	ADP
inlawrev-2960	128	7	their	their	PRON
inlawrev-2960	128	8	popular	popular	ADJ
inlawrev-2960	128	9	motto	motto	NOUN
inlawrev-2960	128	10	"	"	PUNCT
inlawrev-2960	128	11	heads	head	NOUN
inlawrev-2960	128	12	,	,	PUNCT
inlawrev-2960	128	13	i	i	PRON
inlawrev-2960	128	14	win	win	VERB
inlawrev-2960	128	15	;	;	PUNCT
inlawrev-2960	128	16	tails	tail	NOUN
inlawrev-2960	128	17	,	,	PUNCT
inlawrev-2960	128	18	fslic	fslic	NOUN
inlawrev-2960	128	19	loses	lose	VERB
inlawrev-2960	128	20	,	,	PUNCT
inlawrev-2960	128	21	"	"	PUNCT
inlawrev-2960	128	22	because	because	SCONJ
inlawrev-2960	128	23	they	they	PRON
inlawrev-2960	128	24	were	be	AUX
inlawrev-2960	128	25	assured	assure	VERB
inlawrev-2960	128	26	that	that	SCONJ
inlawrev-2960	128	27	the	the	DET
inlawrev-2960	128	28	federal	federal	ADJ
inlawrev-2960	128	29	savings	saving	NOUN
inlawrev-2960	128	30	and	and	CCONJ
inlawrev-2960	128	31	loan	loan	NOUN
inlawrev-2960	128	32	insurance	insurance	NOUN
inlawrev-2960	128	33	corporation	corporation	NOUN
inlawrev-2960	128	34	would	would	AUX
inlawrev-2960	128	35	underwrite	underwrite	VERB
inlawrev-2960	128	36	their	their	PRON
inlawrev-2960	128	37	losses	loss	NOUN
inlawrev-2960	128	38	in	in	ADP
inlawrev-2960	128	39	the	the	DET
inlawrev-2960	128	40	event	event	NOUN
inlawrev-2960	128	41	of	of	ADP
inlawrev-2960	128	42	the	the	DET
inlawrev-2960	128	43	thrift	thrift	NOUN
inlawrev-2960	128	44	's	's	PART
inlawrev-2960	128	45	failure	failure	NOUN
inlawrev-2960	128	46	.	.	PUNCT
inlawrev-2960	128	47	"	"	PUNCT
inlawrev-2960	129	1	consequently	consequently	ADV
inlawrev-2960	129	2	,	,	PUNCT
inlawrev-2960	129	3	some	some	DET
inlawrev-2960	129	4	s&l	s&l	NOUN
inlawrev-2960	129	5	operators	operator	NOUN
inlawrev-2960	129	6	ran	run	VERB
inlawrev-2960	129	7	their	their	PRON
inlawrev-2960	129	8	institutions	institution	NOUN
inlawrev-2960	129	9	more	more	ADV
inlawrev-2960	129	10	like	like	ADP
inlawrev-2960	129	11	speculative	speculative	ADJ
inlawrev-2960	129	12	real	real	ADJ
inlawrev-2960	129	13	estate	estate	NOUN
inlawrev-2960	129	14	investment	investment	NOUN
inlawrev-2960	129	15	companies	company	NOUN
inlawrev-2960	129	16	than	than	ADP
inlawrev-2960	129	17	federally	federally	ADV
inlawrev-2960	129	18	insured	insure	VERB
inlawrev-2960	129	19	financial	financial	ADJ
inlawrev-2960	129	20	institutions.^	institutions.^	NOUN
inlawrev-2960	129	21	"	"	PUNCT
inlawrev-2960	129	22	*	*	PUNCT
inlawrev-2960	129	23	although	although	SCONJ
inlawrev-2960	129	24	some	some	PRON
inlawrev-2960	129	25	of	of	ADP
inlawrev-2960	129	26	these	these	DET
inlawrev-2960	129	27	aggressive	aggressive	ADJ
inlawrev-2960	129	28	new	new	ADJ
inlawrev-2960	129	29	operators	operator	NOUN
inlawrev-2960	129	30	made	make	VERB
inlawrev-2960	129	31	speculative	speculative	ADJ
inlawrev-2960	129	32	acquisition	acquisition	NOUN
inlawrev-2960	129	33	development	development	NOUN
inlawrev-2960	129	34	and	and	CCONJ
inlawrev-2960	129	35	construction	construction	NOUN
inlawrev-2960	129	36	loans	loan	NOUN
inlawrev-2960	129	37	(	(	PUNCT
inlawrev-2960	129	38	adc	adc	PROPN
inlawrev-2960	129	39	loans)^^	loans)^^	NUM
inlawrev-2960	129	40	and	and	CCONJ
inlawrev-2960	129	41	invested	invest	VERB
inlawrev-2960	129	42	in	in	ADP
inlawrev-2960	129	43	highly	highly	ADV
inlawrev-2960	129	44	speculative	speculative	ADJ
inlawrev-2960	129	45	ventures	venture	NOUN
inlawrev-2960	129	46	(	(	PUNCT
inlawrev-2960	129	47	spanning	span	VERB
inlawrev-2960	129	48	a	a	DET
inlawrev-2960	129	49	range	range	NOUN
inlawrev-2960	129	50	from	from	ADP
inlawrev-2960	129	51	junk	junk	NOUN
inlawrev-2960	129	52	bonds	bond	NOUN
inlawrev-2960	129	53	to	to	ADP
inlawrev-2960	129	54	bull	bull	NOUN
inlawrev-2960	129	55	-	-	PUNCT
inlawrev-2960	129	56	sperm	sperm	NOUN
inlawrev-2960	129	57	banks	bank	NOUN
inlawrev-2960	129	58	and	and	CCONJ
inlawrev-2960	129	59	shopping	shopping	NOUN
inlawrev-2960	129	60	centers	center	NOUN
inlawrev-2960	129	61	in	in	ADP
inlawrev-2960	129	62	the	the	DET
inlawrev-2960	129	63	desert	desert	NOUN
inlawrev-2960	129	64	)	)	PUNCT
inlawrev-2960	129	65	,	,	PUNCT
inlawrev-2960	129	66	^^	^^	PUNCT
inlawrev-2960	129	67	the	the	DET
inlawrev-2960	129	68	most	most	ADV
inlawrev-2960	129	69	unscrupulous	unscrupulous	ADJ
inlawrev-2960	129	70	operators	operator	NOUN
inlawrev-2960	129	71	developed	develop	VERB
inlawrev-2960	129	72	schemes	scheme	NOUN
inlawrev-2960	129	73	to	to	PART
inlawrev-2960	129	74	inflate	inflate	VERB
inlawrev-2960	129	75	the	the	DET
inlawrev-2960	129	76	s&l	s&l	PROPN
inlawrev-2960	129	77	's	's	PART
inlawrev-2960	129	78	net	net	ADJ
inlawrev-2960	129	79	worth	worth	NOUN
inlawrev-2960	129	80	artificially	artificially	ADV
inlawrev-2960	129	81	.	.	PUNCT
inlawrev-2960	130	1	some	some	PRON
inlawrev-2960	130	2	of	of	ADP
inlawrev-2960	130	3	the	the	DET
inlawrev-2960	130	4	more	more	ADV
inlawrev-2960	130	5	common	common	ADJ
inlawrev-2960	130	6	transactions	transaction	NOUN
inlawrev-2960	130	7	were	be	AUX
inlawrev-2960	130	8	*	*	PUNCT
inlawrev-2960	130	9	'	'	PUNCT
inlawrev-2960	130	10	land	land	NOUN
inlawrev-2960	130	11	-	-	PUNCT
inlawrev-2960	130	12	flips	flips	NOUN
inlawrev-2960	130	13	"	"	PUNCT
inlawrev-2960	130	14	in	in	ADP
inlawrev-2960	130	15	which	which	PRON
inlawrev-2960	130	16	worthless	worthless	ADJ
inlawrev-2960	130	17	parcels	parcel	NOUN
inlawrev-2960	130	18	of	of	ADP
inlawrev-2960	130	19	land	land	NOUN
inlawrev-2960	130	20	were	be	AUX
inlawrev-2960	130	21	traded	trade	VERB
inlawrev-2960	130	22	back	back	ADV
inlawrev-2960	130	23	and	and	CCONJ
inlawrev-2960	130	24	forth	forth	ADV
inlawrev-2960	130	25	,	,	PUNCT
inlawrev-2960	130	26	increasing	increase	VERB
inlawrev-2960	130	27	in	in	ADP
inlawrev-2960	130	28	value	value	NOUN
inlawrev-2960	130	29	with	with	ADP
inlawrev-2960	130	30	each	each	DET
inlawrev-2960	130	31	exchange,^	exchange,^	NOUN
inlawrev-2960	130	32	''	''	PUNCT
inlawrev-2960	130	33	*	*	ADJ
inlawrev-2960	130	34	*	*	NOUN
inlawrev-2960	130	35	tax	tax	NOUN
inlawrev-2960	130	36	-	-	PUNCT
inlawrev-2960	130	37	sharing	share	VERB
inlawrev-2960	130	38	32	32	NUM
inlawrev-2960	130	39	.	.	PUNCT
inlawrev-2960	131	1	goldwasser	goldwasser	PROPN
inlawrev-2960	131	2	,	,	PUNCT
inlawrev-2960	131	3	supra	supra	PROPN
inlawrev-2960	131	4	note	note	NOUN
inlawrev-2960	131	5	9	9	NUM
inlawrev-2960	131	6	,	,	PUNCT
inlawrev-2960	131	7	at	at	ADP
inlawrev-2960	131	8	23	23	NUM
inlawrev-2960	131	9	.	.	PUNCT
inlawrev-2960	132	1	33	33	NUM
inlawrev-2960	132	2	.	.	PUNCT
inlawrev-2960	133	1	cpa	cpa	PROPN
inlawrev-2960	133	2	hearing	hearing	NOUN
inlawrev-2960	133	3	,	,	PUNCT
inlawrev-2960	133	4	supra	supra	PROPN
inlawrev-2960	133	5	note	note	PROPN
inlawrev-2960	133	6	22	22	NUM
inlawrev-2960	133	7	,	,	PUNCT
inlawrev-2960	133	8	at	at	ADP
inlawrev-2960	133	9	60	60	NUM
inlawrev-2960	133	10	.	.	PUNCT
inlawrev-2960	134	1	see	see	VERB
inlawrev-2960	134	2	also	also	ADV
inlawrev-2960	134	3	moore	moore	PROPN
inlawrev-2960	134	4	,	,	PUNCT
inlawrev-2960	134	5	supra	supra	PROPN
inlawrev-2960	134	6	note	note	PROPN
inlawrev-2960	134	7	12	12	NUM
inlawrev-2960	134	8	,	,	PUNCT
inlawrev-2960	134	9	at	at	ADP
inlawrev-2960	134	10	38	38	NUM
inlawrev-2960	134	11	.	.	PUNCT
inlawrev-2960	135	1	34	34	NUM
inlawrev-2960	135	2	.	.	PUNCT
inlawrev-2960	136	1	e.g.	e.g.	ADV
inlawrev-2960	136	2	,	,	PUNCT
inlawrev-2960	136	3	complaint	complaint	NOUN
inlawrev-2960	136	4	,	,	PUNCT
inlawrev-2960	136	5	sunbelt	sunbelt	PROPN
inlawrev-2960	136	6	v.	v.	ADP
inlawrev-2960	136	7	mcbirney	mcbirney	PROPN
inlawrev-2960	136	8	,	,	PUNCT
inlawrev-2960	136	9	supra	supra	PROPN
inlawrev-2960	136	10	note	note	NOUN
inlawrev-2960	136	11	26	26	NUM
inlawrev-2960	136	12	.	.	NOUN
inlawrev-2960	136	13	35	35	NUM
inlawrev-2960	136	14	.	.	PUNCT
inlawrev-2960	137	1	e.g.	e.g.	ADV
inlawrev-2960	137	2	,	,	PUNCT
inlawrev-2960	137	3	complaint	complaint	NOUN
inlawrev-2960	137	4	,	,	PUNCT
inlawrev-2960	137	5	folic	folic	NOUN
inlawrev-2960	137	6	v	v	NOUN
inlawrev-2960	137	7	,	,	PUNCT
inlawrev-2960	137	8	schoenberger	schoenberger	NOUN
inlawrev-2960	137	9	,	,	PUNCT
inlawrev-2960	137	10	supra	supra	PROPN
inlawrev-2960	137	11	note	note	NOUN
inlawrev-2960	137	12	26	26	NUM
inlawrev-2960	137	13	.	.	PUNCT
inlawrev-2960	138	1	36	36	NUM
inlawrev-2960	138	2	.	.	PUNCT
inlawrev-2960	139	1	roberts	roberts	PROPN
inlawrev-2960	139	2	&	&	CCONJ
inlawrev-2960	139	3	cohen	cohen	PROPN
inlawrev-2960	139	4	,	,	PUNCT
inlawrev-2960	139	5	supra	supra	PROPN
inlawrev-2960	139	6	note	note	PROPN
inlawrev-2960	139	7	10	10	NUM
inlawrev-2960	139	8	,	,	PUNCT
inlawrev-2960	139	9	at	at	ADP
inlawrev-2960	139	10	55	55	NUM
inlawrev-2960	139	11	.	.	PUNCT
inlawrev-2960	140	1	see	see	AUX
inlawrev-2960	140	2	also	also	ADV
inlawrev-2960	140	3	first	first	ADV
inlawrev-2960	140	4	amended	amend	VERB
inlawrev-2960	140	5	complaint	complaint	NOUN
inlawrev-2960	140	6	of	of	ADP
inlawrev-2960	140	7	fslic	fslic	NOUN
inlawrev-2960	140	8	at	at	ADP
inlawrev-2960	140	9	25	25	NUM
inlawrev-2960	140	10	,	,	PUNCT
inlawrev-2960	140	11	fslic	fslic	PROPN
inlawrev-2960	140	12	v.	v.	PROPN
inlawrev-2960	140	13	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	140	14	,	,	PUNCT
inlawrev-2960	140	15	no	no	INTJ
inlawrev-2960	140	16	.	.	NOUN
inlawrev-2960	140	17	86	86	NUM
inlawrev-2960	140	18	-	-	PUNCT
inlawrev-2960	140	19	6780	6780	NUM
inlawrev-2960	140	20	rmt	rmt	NOUN
inlawrev-2960	140	21	(	(	PUNCT
inlawrev-2960	140	22	tx	tx	PROPN
inlawrev-2960	140	23	)	)	PUNCT
inlawrev-2960	140	24	(	(	PUNCT
inlawrev-2960	140	25	cd	cd	PROPN
inlawrev-2960	140	26	.	.	PROPN
inlawrev-2960	140	27	cal	cal	PROPN
inlawrev-2960	140	28	.	.	PUNCT
inlawrev-2960	140	29	filed	file	VERB
inlawrev-2960	140	30	mar	mar	PROPN
inlawrev-2960	140	31	.	.	PROPN
inlawrev-2960	140	32	13	13	NUM
inlawrev-2960	140	33	,	,	PUNCT
inlawrev-2960	140	34	1987	1987	NUM
inlawrev-2960	140	35	)	)	PUNCT
inlawrev-2960	141	1	[	[	X
inlawrev-2960	141	2	hereinafter	hereinafter	NOUN
inlawrev-2960	141	3	complaint	complaint	NOUN
inlawrev-2960	141	4	,	,	PUNCT
inlawrev-2960	141	5	fslic	fslic	PROPN
inlawrev-2960	141	6	v.	v.	PROPN
inlawrev-2960	141	7	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	141	8	]	]	X
inlawrev-2960	141	9	(	(	PUNCT
inlawrev-2960	141	10	settled	settle	VERB
inlawrev-2960	141	11	suit	suit	NOUN
inlawrev-2960	141	12	against	against	ADP
inlawrev-2960	141	13	accounting	accounting	NOUN
inlawrev-2960	141	14	firm	firm	PROPN
inlawrev-2960	141	15	touche	touche	PROPN
inlawrev-2960	141	16	ross	ross	PROPN
inlawrev-2960	141	17	&	&	CCONJ
inlawrev-2960	141	18	co.	co.	PROPN
inlawrev-2960	141	19	for	for	ADP
inlawrev-2960	141	20	its	its	PRON
inlawrev-2960	141	21	audits	audits	NOUN
inlawrev-2960	141	22	of	of	ADP
inlawrev-2960	141	23	beverly	beverly	PROPN
inlawrev-2960	141	24	hills	hills	PROPN
inlawrev-2960	141	25	savings	saving	NOUN
inlawrev-2960	141	26	and	and	CCONJ
inlawrev-2960	141	27	loan	loan	NOUN
inlawrev-2960	141	28	in	in	ADP
inlawrev-2960	141	29	beverly	beverly	PROPN
inlawrev-2960	141	30	hills	hills	PROPN
inlawrev-2960	141	31	,	,	PUNCT
inlawrev-2960	141	32	california	california	PROPN
inlawrev-2960	141	33	)	)	PUNCT
inlawrev-2960	141	34	.	.	PUNCT
inlawrev-2960	142	1	37	37	NUM
inlawrev-2960	142	2	.	.	PUNCT
inlawrev-2960	143	1	under	under	ADP
inlawrev-2960	143	2	the	the	DET
inlawrev-2960	143	3	"	"	PUNCT
inlawrev-2960	143	4	land	land	NOUN
inlawrev-2960	143	5	flip	flip	NOUN
inlawrev-2960	143	6	"	"	PUNCT
inlawrev-2960	143	7	scheme	scheme	NOUN
inlawrev-2960	143	8	,	,	PUNCT
inlawrev-2960	143	9	s&l	s&l	PROPN
inlawrev-2960	143	10	operators	operator	NOUN
inlawrev-2960	143	11	would	would	AUX
inlawrev-2960	143	12	sell	sell	VERB
inlawrev-2960	143	13	seemingly	seemingly	ADV
inlawrev-2960	143	14	worthless	worthless	ADJ
inlawrev-2960	143	15	land	land	NOUN
inlawrev-2960	143	16	back	back	ADV
inlawrev-2960	143	17	and	and	CCONJ
inlawrev-2960	143	18	forth	forth	ADV
inlawrev-2960	143	19	to	to	ADP
inlawrev-2960	143	20	each	each	DET
inlawrev-2960	143	21	other	other	ADJ
inlawrev-2960	143	22	,	,	PUNCT
inlawrev-2960	143	23	each	each	DET
inlawrev-2960	143	24	time	time	NOUN
inlawrev-2960	143	25	inflating	inflate	VERB
inlawrev-2960	143	26	the	the	DET
inlawrev-2960	143	27	price	price	NOUN
inlawrev-2960	143	28	.	.	PUNCT
inlawrev-2960	144	1	it	it	PRON
inlawrev-2960	144	2	has	have	AUX
inlawrev-2960	144	3	been	be	AUX
inlawrev-2960	144	4	reported	report	VERB
inlawrev-2960	144	5	that	that	SCONJ
inlawrev-2960	144	6	during	during	ADP
inlawrev-2960	144	7	a	a	DET
inlawrev-2960	144	8	"	"	PUNCT
inlawrev-2960	144	9	land	land	NOUN
inlawrev-2960	144	10	flip	flip	NOUN
inlawrev-2960	144	11	,	,	PUNCT
inlawrev-2960	144	12	"	"	PUNCT
inlawrev-2960	144	13	one	one	NUM
inlawrev-2960	144	14	speculator	speculator	NOUN
inlawrev-2960	144	15	would	would	AUX
inlawrev-2960	144	16	line	line	VERB
inlawrev-2960	144	17	up	up	ADP
inlawrev-2960	144	18	his	his	PRON
inlawrev-2960	144	19	cronies	crony	NOUN
inlawrev-2960	144	20	and	and	CCONJ
inlawrev-2960	144	21	take	take	VERB
inlawrev-2960	144	22	a	a	DET
inlawrev-2960	144	23	piece	piece	NOUN
inlawrev-2960	144	24	of	of	ADP
inlawrev-2960	144	25	vacant	vacant	ADJ
inlawrev-2960	144	26	land	land	NOUN
inlawrev-2960	144	27	worth	worth	ADJ
inlawrev-2960	144	28	maybe	maybe	ADV
inlawrev-2960	144	29	$	$	SYM
inlawrev-2960	144	30	125,000	125,000	NUM
inlawrev-2960	144	31	.	.	PUNCT
inlawrev-2960	145	1	a	a	DET
inlawrev-2960	145	2	first	first	ADJ
inlawrev-2960	145	3	set	set	NOUN
inlawrev-2960	145	4	of	of	ADP
inlawrev-2960	145	5	buyers	buyer	NOUN
inlawrev-2960	145	6	would	would	AUX
inlawrev-2960	145	7	pay	pay	VERB
inlawrev-2960	145	8	$	$	SYM
inlawrev-2960	145	9	200,000	200,000	NUM
inlawrev-2960	145	10	and	and	CCONJ
inlawrev-2960	145	11	then	then	ADV
inlawrev-2960	145	12	turn	turn	VERB
inlawrev-2960	145	13	around	around	ADV
inlawrev-2960	145	14	and	and	CCONJ
inlawrev-2960	145	15	sell	sell	VERB
inlawrev-2960	145	16	it	it	PRON
inlawrev-2960	145	17	for	for	ADP
inlawrev-2960	145	18	$	$	SYM
inlawrev-2960	145	19	400,0(x	400,0(x	NUM
inlawrev-2960	145	20	)	)	PUNCT
inlawrev-2960	145	21	.	.	PUNCT
inlawrev-2960	146	1	the	the	DET
inlawrev-2960	146	2	second	second	ADJ
inlawrev-2960	146	3	buyer	buyer	NOUN
inlawrev-2960	146	4	would	would	AUX
inlawrev-2960	146	5	immediately	immediately	ADV
inlawrev-2960	146	6	resell	resell	VERB
inlawrev-2960	146	7	for	for	ADP
inlawrev-2960	146	8	$	$	SYM
inlawrev-2960	146	9	600,000	600,000	NUM
inlawrev-2960	146	10	,	,	PUNCT
inlawrev-2960	146	11	and	and	CCONJ
inlawrev-2960	146	12	so	so	ADV
inlawrev-2960	146	13	on	on	ADV
inlawrev-2960	146	14	until	until	ADP
inlawrev-2960	146	15	,	,	PUNCT
inlawrev-2960	146	16	by	by	ADP
inlawrev-2960	146	17	the	the	DET
inlawrev-2960	146	18	end	end	NOUN
inlawrev-2960	146	19	of	of	ADP
inlawrev-2960	146	20	the	the	DET
inlawrev-2960	146	21	day	day	NOUN
inlawrev-2960	146	22	,	,	PUNCT
inlawrev-2960	146	23	the	the	DET
inlawrev-2960	146	24	parcel	parcel	NOUN
inlawrev-2960	146	25	may	may	AUX
inlawrev-2960	146	26	have	have	AUX
inlawrev-2960	146	27	gone	go	VERB
inlawrev-2960	146	28	through	through	ADP
inlawrev-2960	146	29	six	six	NUM
inlawrev-2960	146	30	sales	sale	NOUN
inlawrev-2960	146	31	and	and	CCONJ
inlawrev-2960	146	32	wind	wind	VERB
inlawrev-2960	146	33	up	up	ADP
inlawrev-2960	146	34	with	with	ADP
inlawrev-2960	146	35	a	a	DET
inlawrev-2960	146	36	'	'	PUNCT
inlawrev-2960	146	37	market	market	NOUN
inlawrev-2960	146	38	'	'	PUNCT
inlawrev-2960	146	39	value	value	NOUN
inlawrev-2960	146	40	,	,	PUNCT
inlawrev-2960	146	41	supported	support	VERB
inlawrev-2960	146	42	by	by	ADP
inlawrev-2960	146	43	courthouse	courthouse	NOUN
inlawrev-2960	146	44	records	record	NOUN
inlawrev-2960	146	45	,	,	PUNCT
inlawrev-2960	146	46	of	of	ADP
inlawrev-2960	146	47	$	$	SYM
inlawrev-2960	146	48	2	2	NUM
inlawrev-2960	146	49	million	million	NUM
inlawrev-2960	146	50	or	or	CCONJ
inlawrev-2960	146	51	so	so	ADV
inlawrev-2960	146	52	.	.	PUNCT
inlawrev-2960	147	1	j.	j.	PROPN
inlawrev-2960	147	2	adams	adams	PROPN
inlawrev-2960	147	3	,	,	PUNCT
inlawrev-2960	147	4	the	the	DET
inlawrev-2960	147	5	big	big	ADJ
inlawrev-2960	147	6	fix	fix	NOUN
inlawrev-2960	147	7	:	:	PUNCT
inlawrev-2960	147	8	inside	inside	ADP
inlawrev-2960	147	9	the	the	DET
inlawrev-2960	147	10	s&l	s&l	PROPN
inlawrev-2960	147	11	scandal	scandal	NOUN
inlawrev-2960	147	12	205	205	NUM
inlawrev-2960	147	13	(	(	PUNCT
inlawrev-2960	147	14	1990	1990	NUM
inlawrev-2960	147	15	)	)	PUNCT
inlawrev-2960	147	16	.	.	PUNCT
inlawrev-2960	148	1	see	see	VERB
inlawrev-2960	148	2	also	also	ADV
inlawrev-2960	148	3	cpa	cpa	PROPN
inlawrev-2960	148	4	hearing	hearing	NOUN
inlawrev-2960	148	5	,	,	PUNCT
inlawrev-2960	148	6	supra	supra	PROPN
inlawrev-2960	148	7	note	note	PROPN
inlawrev-2960	148	8	22	22	NUM
inlawrev-2960	148	9	,	,	PUNCT
inlawrev-2960	148	10	at	at	ADP
inlawrev-2960	148	11	19	19	NUM
inlawrev-2960	148	12	;	;	PUNCT
inlawrev-2960	148	13	first	first	ADV
inlawrev-2960	148	14	amended	amend	VERB
inlawrev-2960	148	15	complaint	complaint	NOUN
inlawrev-2960	148	16	of	of	ADP
inlawrev-2960	148	17	plaintiff	plaintiff	NOUN
inlawrev-2960	148	18	at	at	ADP
inlawrev-2960	148	19	31	31	NUM
inlawrev-2960	148	20	,	,	PUNCT
inlawrev-2960	148	21	fslic	fslic	PROPN
inlawrev-2960	148	22	v.	v.	PROPN
inlawrev-2960	148	23	jacoby	jacoby	PROPN
inlawrev-2960	148	24	,	,	PUNCT
inlawrev-2960	148	25	no	no	INTJ
inlawrev-2960	148	26	.	.	NOUN
inlawrev-2960	149	1	86	86	NUM
inlawrev-2960	149	2	-	-	SYM
inlawrev-2960	149	3	1894	1894	NUM
inlawrev-2960	149	4	,	,	PUNCT
inlawrev-2960	149	5	(	(	PUNCT
inlawrev-2960	149	6	s.d	s.d	PROPN
inlawrev-2960	149	7	.	.	PROPN
inlawrev-2960	149	8	fla	fla	PROPN
inlawrev-2960	149	9	.	.	PUNCT
inlawrev-2960	149	10	filed	file	VERB
inlawrev-2960	149	11	dec	dec	PROPN
inlawrev-2960	149	12	.	.	PROPN
inlawrev-2960	149	13	6	6	NUM
inlawrev-2960	149	14	,	,	PUNCT
inlawrev-2960	149	15	1988	1988	NUM
inlawrev-2960	149	16	)	)	PUNCT
inlawrev-2960	150	1	[	[	X
inlawrev-2960	150	2	hereinafter	hereinafter	NOUN
inlawrev-2960	150	3	complaint	complaint	NOUN
inlawrev-2960	150	4	,	,	PUNCT
inlawrev-2960	150	5	fslic	fslic	PROPN
inlawrev-2960	150	6	v.	v.	PROPN
inlawrev-2960	150	7	jacoby	jacoby	PROPN
inlawrev-2960	150	8	]	]	X
inlawrev-2960	150	9	(	(	PUNCT
inlawrev-2960	150	10	pending	pende	VERB
inlawrev-2960	150	11	$	$	SYM
inlawrev-2960	150	12	250	250	NUM
inlawrev-2960	150	13	million	million	NUM
inlawrev-2960	150	14	suit	suit	NOUN
inlawrev-2960	150	15	against	against	ADP
inlawrev-2960	150	16	accounting	accounting	NOUN
inlawrev-2960	150	17	firm	firm	NOUN
inlawrev-2960	150	18	deloitte	deloitte	PROPN
inlawrev-2960	150	19	,	,	PUNCT
inlawrev-2960	150	20	haskins	haskins	PROPN
inlawrev-2960	150	21	&	&	CCONJ
inlawrev-2960	150	22	sells	sell	VERB
inlawrev-2960	150	23	for	for	ADP
inlawrev-2960	150	24	its	its	PRON
inlawrev-2960	150	25	audits	audits	NOUN
inlawrev-2960	150	26	of	of	ADP
inlawrev-2960	150	27	sunrise	sunrise	NOUN
inlawrev-2960	150	28	savings	saving	NOUN
inlawrev-2960	150	29	and	and	CCONJ
inlawrev-2960	150	30	loan	loan	NOUN
inlawrev-2960	150	31	in	in	ADP
inlawrev-2960	150	32	west	west	PROPN
inlawrev-2960	150	33	palm	palm	PROPN
inlawrev-2960	150	34	beach	beach	PROPN
inlawrev-2960	150	35	,	,	PUNCT
inlawrev-2960	150	36	florida	florida	PROPN
inlawrev-2960	150	37	)	)	PUNCT
inlawrev-2960	150	38	.	.	PUNCT
inlawrev-2960	151	1	in	in	ADP
inlawrev-2960	151	2	who	who	PRON
inlawrev-2960	151	3	robbed	rob	VERB
inlawrev-2960	151	4	america	america	PROPN
inlawrev-2960	151	5	:	:	PUNCT
inlawrev-2960	151	6	a	a	DET
inlawrev-2960	151	7	citizen	citizen	NOUN
inlawrev-2960	151	8	's	's	PART
inlawrev-2960	151	9	guide	guide	NOUN
inlawrev-2960	151	10	to	to	ADP
inlawrev-2960	151	11	the	the	DET
inlawrev-2960	151	12	savings	saving	NOUN
inlawrev-2960	151	13	and	and	CCONJ
inlawrev-2960	151	14	loan	loan	NOUN
inlawrev-2960	151	15	scandal	scandal	NOUN
inlawrev-2960	151	16	,	,	PUNCT
inlawrev-2960	151	17	the	the	DET
inlawrev-2960	151	18	author	author	NOUN
inlawrev-2960	151	19	described	describe	VERB
inlawrev-2960	151	20	the	the	DET
inlawrev-2960	151	21	recollections	recollection	NOUN
inlawrev-2960	151	22	of	of	ADP
inlawrev-2960	151	23	a	a	DET
inlawrev-2960	151	24	real	real	ADJ
inlawrev-2960	151	25	estate	estate	NOUN
inlawrev-2960	151	26	salesperson	salesperson	NOUN
inlawrev-2960	151	27	who	who	PRON
inlawrev-2960	151	28	later	later	ADV
inlawrev-2960	151	29	pleaded	plead	VERB
inlawrev-2960	151	30	guilty	guilty	ADJ
inlawrev-2960	151	31	to	to	ADP
inlawrev-2960	151	32	criminal	criminal	ADJ
inlawrev-2960	151	33	charges	charge	NOUN
inlawrev-2960	151	34	in	in	ADP
inlawrev-2960	151	35	the	the	DET
inlawrev-2960	151	36	s&l	s&l	PROPN
inlawrev-2960	151	37	probe	probe	NOUN
inlawrev-2960	151	38	.	.	PUNCT
inlawrev-2960	152	1	the	the	DET
inlawrev-2960	152	2	*	*	PUNCT
inlawrev-2960	152	3	iand	iand	NOUN
inlawrev-2960	152	4	-	-	PUNCT
inlawrev-2960	152	5	flip	flip	NOUN
inlawrev-2960	152	6	"	"	PUNCT
inlawrev-2960	152	7	participant	participant	NOUN
inlawrev-2960	152	8	stated	state	VERB
inlawrev-2960	152	9	:	:	PUNCT
inlawrev-2960	152	10	i	i	PRON
inlawrev-2960	152	11	remember	remember	VERB
inlawrev-2960	152	12	one	one	NUM
inlawrev-2960	152	13	closing	closing	NOUN
inlawrev-2960	152	14	we	we	PRON
inlawrev-2960	152	15	had	have	VERB
inlawrev-2960	152	16	,	,	PUNCT
inlawrev-2960	152	17	....	....	PUNCT
inlawrev-2960	153	1	it	it	PRON
inlawrev-2960	153	2	was	be	AUX
inlawrev-2960	153	3	in	in	ADP
inlawrev-2960	153	4	the	the	DET
inlawrev-2960	153	5	hall	hall	NOUN
inlawrev-2960	153	6	of	of	ADP
inlawrev-2960	153	7	an	an	DET
inlawrev-2960	153	8	office	office	NOUN
inlawrev-2960	153	9	building	building	NOUN
inlawrev-2960	153	10	.	.	PUNCT
inlawrev-2960	154	1	the	the	DET
inlawrev-2960	154	2	tables	table	NOUN
inlawrev-2960	154	3	were	be	AUX
inlawrev-2960	154	4	lined	line	VERB
inlawrev-2960	154	5	all	all	DET
inlawrev-2960	154	6	the	the	DET
inlawrev-2960	154	7	way	way	NOUN
inlawrev-2960	154	8	down	down	ADP
inlawrev-2960	154	9	the	the	DET
inlawrev-2960	154	10	hall	hall	NOUN
inlawrev-2960	154	11	.	.	PUNCT
inlawrev-2960	155	1	the	the	DET
inlawrev-2960	155	2	investors	investor	NOUN
inlawrev-2960	155	3	were	be	AUX
inlawrev-2960	155	4	lined	line	VERB
inlawrev-2960	155	5	up	up	ADP
inlawrev-2960	155	6	in	in	ADP
inlawrev-2960	155	7	front	front	NOUN
inlawrev-2960	155	8	of	of	ADP
inlawrev-2960	155	9	the	the	DET
inlawrev-2960	155	10	tables	table	NOUN
inlawrev-2960	155	11	.	.	PUNCT
inlawrev-2960	156	1	the	the	DET
inlawrev-2960	156	2	loan	loan	NOUN
inlawrev-2960	156	3	officers	officer	NOUN
inlawrev-2960	156	4	would	would	AUX
inlawrev-2960	156	5	close	close	VERB
inlawrev-2960	156	6	one	one	NUM
inlawrev-2960	156	7	sale	sale	NOUN
inlawrev-2960	156	8	and	and	CCONJ
inlawrev-2960	156	9	pass	pass	VERB
inlawrev-2960	156	10	the	the	DET
inlawrev-2960	156	11	papers	paper	NOUN
inlawrev-2960	156	12	to	to	ADP
inlawrev-2960	156	13	the	the	DET
inlawrev-2960	156	14	next	next	ADJ
inlawrev-2960	156	15	guy	guy	NOUN
inlawrev-2960	156	16	.	.	PUNCT
inlawrev-2960	157	1	it	it	PRON
inlawrev-2960	157	2	looked	look	VERB
inlawrev-2960	157	3	hke	hke	NOUN
inlawrev-2960	157	4	kids	kid	NOUN
inlawrev-2960	157	5	registering	register	VERB
inlawrev-2960	157	6	for	for	ADP
inlawrev-2960	157	7	college	college	NOUN
inlawrev-2960	157	8	.	.	PUNCT
inlawrev-2960	158	1	if	if	SCONJ
inlawrev-2960	158	2	any	any	DET
inlawrev-2960	158	3	investor	investor	NOUN
inlawrev-2960	158	4	raised	raise	VERB
inlawrev-2960	158	5	a	a	DET
inlawrev-2960	158	6	question	question	NOUN
inlawrev-2960	158	7	,	,	PUNCT
inlawrev-2960	158	8	someone	someone	PRON
inlawrev-2960	158	9	would	would	AUX
inlawrev-2960	158	10	come	come	VERB
inlawrev-2960	158	11	over	over	ADP
inlawrev-2960	158	12	and	and	CCONJ
inlawrev-2960	158	13	tell	tell	VERB
inlawrev-2960	158	14	them	they	PRON
inlawrev-2960	158	15	to	to	PART
inlawrev-2960	158	16	leave	leave	VERB
inlawrev-2960	158	17	,	,	PUNCT
inlawrev-2960	158	18	they	they	PRON
inlawrev-2960	158	19	were	be	AUX
inlawrev-2960	158	20	out	out	ADP
inlawrev-2960	158	21	of	of	ADP
inlawrev-2960	158	22	the	the	DET
inlawrev-2960	158	23	deal	deal	NOUN
inlawrev-2960	158	24	.	.	PUNCT
inlawrev-2960	159	1	m.	m.	PROPN
inlawrev-2960	159	2	waldman	waldman	PROPN
inlawrev-2960	159	3	,	,	PUNCT
inlawrev-2960	159	4	supra	supra	PROPN
inlawrev-2960	159	5	note	note	NOUN
inlawrev-2960	159	6	9	9	NUM
inlawrev-2960	159	7	,	,	PUNCT
inlawrev-2960	159	8	at	at	ADP
inlawrev-2960	159	9	35	35	NUM
inlawrev-2960	159	10	-	-	SYM
inlawrev-2960	159	11	36	36	NUM
inlawrev-2960	159	12	.	.	PUNCT
inlawrev-2960	160	1	482	482	NUM
inlawrev-2960	160	2	indiana	indiana	PROPN
inlawrev-2960	160	3	law	law	PROPN
inlawrev-2960	160	4	review	review	NOUN
inlawrev-2960	160	5	[	[	X
inlawrev-2960	160	6	vol	vol	NOUN
inlawrev-2960	160	7	.	.	PUNCT
inlawrev-2960	160	8	25:475	25:475	NUM
inlawrev-2960	160	9	schemes	scheme	NOUN
inlawrev-2960	160	10	"	"	PUNCT
inlawrev-2960	160	11	in	in	ADP
inlawrev-2960	160	12	which	which	PRON
inlawrev-2960	160	13	an	an	DET
inlawrev-2960	160	14	s&l	s&l	PROPN
inlawrev-2960	160	15	was	be	AUX
inlawrev-2960	160	16	deliberately	deliberately	ADV
inlawrev-2960	160	17	pillaged	pillage	VERB
inlawrev-2960	160	18	for	for	ADP
inlawrev-2960	160	19	the	the	DET
inlawrev-2960	160	20	benefit	benefit	NOUN
inlawrev-2960	160	21	of	of	ADP
inlawrev-2960	160	22	a	a	DET
inlawrev-2960	160	23	parent	parent	NOUN
inlawrev-2960	160	24	holding	hold	VERB
inlawrev-2960	160	25	company,^^	company,^^	NOUN
inlawrev-2960	160	26	or	or	CCONJ
inlawrev-2960	160	27	*	*	NOUN
inlawrev-2960	160	28	'	'	PRON
inlawrev-2960	160	29	cash	cash	NOUN
inlawrev-2960	160	30	for	for	ADP
inlawrev-2960	160	31	trash	trash	NOUN
inlawrev-2960	160	32	"	"	PUNCT
inlawrev-2960	160	33	transactions	transaction	NOUN
inlawrev-2960	160	34	in	in	ADP
inlawrev-2960	160	35	which	which	PRON
inlawrev-2960	160	36	an	an	DET
inlawrev-2960	160	37	s&l	s&l	NOUN
inlawrev-2960	160	38	eliminated	eliminate	VERB
inlawrev-2960	160	39	worthless	worthless	ADJ
inlawrev-2960	160	40	real	real	ADJ
inlawrev-2960	160	41	estate	estate	NOUN
inlawrev-2960	160	42	from	from	ADP
inlawrev-2960	160	43	its	its	PRON
inlawrev-2960	160	44	financial	financial	ADJ
inlawrev-2960	160	45	records	record	NOUN
inlawrev-2960	160	46	to	to	PART
inlawrev-2960	160	47	avoid	avoid	VERB
inlawrev-2960	160	48	a	a	DET
inlawrev-2960	160	49	reduction	reduction	NOUN
inlawrev-2960	160	50	in	in	ADP
inlawrev-2960	160	51	the	the	DET
inlawrev-2960	160	52	institution	institution	NOUN
inlawrev-2960	160	53	's	's	PART
inlawrev-2960	160	54	net	net	ADJ
inlawrev-2960	160	55	worth	worth	NOUN
inlawrev-2960	160	56	.	.	PUNCT
inlawrev-2960	160	57	^^	^^	PUNCT
inlawrev-2960	161	1	these	these	DET
inlawrev-2960	161	2	unscrupulous	unscrupulous	ADJ
inlawrev-2960	161	3	s&l	s&l	NOUN
inlawrev-2960	161	4	owners	owner	NOUN
inlawrev-2960	161	5	often	often	ADV
inlawrev-2960	161	6	lived	live	VERB
inlawrev-2960	161	7	in	in	ADP
inlawrev-2960	161	8	opulence,"^	opulence,"^	PRON
inlawrev-2960	161	9	and	and	CCONJ
inlawrev-2960	161	10	were	be	AUX
inlawrev-2960	161	11	generous	generous	ADJ
inlawrev-2960	161	12	contributors	contributor	NOUN
inlawrev-2960	161	13	to	to	ADP
inlawrev-2960	161	14	political	political	ADJ
inlawrev-2960	161	15	campaigns/	campaigns/	NOUN
inlawrev-2960	161	16	'	'	PUNCT
inlawrev-2960	161	17	in	in	ADP
inlawrev-2960	161	18	1984	1984	NUM
inlawrev-2960	161	19	,	,	PUNCT
inlawrev-2960	161	20	oil	oil	NOUN
inlawrev-2960	161	21	prices	price	NOUN
inlawrev-2960	161	22	fell	fall	VERB
inlawrev-2960	161	23	dramatically	dramatically	ADV
inlawrev-2960	161	24	,	,	PUNCT
inlawrev-2960	161	25	leading	lead	VERB
inlawrev-2960	161	26	to	to	ADP
inlawrev-2960	161	27	an	an	DET
inlawrev-2960	161	28	economic	economic	ADJ
inlawrev-2960	161	29	downturn	downturn	NOUN
inlawrev-2960	161	30	in	in	ADP
inlawrev-2960	161	31	the	the	DET
inlawrev-2960	161	32	oil	oil	NOUN
inlawrev-2960	161	33	-	-	PUNCT
inlawrev-2960	161	34	producing	produce	VERB
inlawrev-2960	161	35	states	state	NOUN
inlawrev-2960	161	36	of	of	ADP
inlawrev-2960	161	37	the	the	DET
inlawrev-2960	161	38	southwest/^	southwest/^	PROPN
inlawrev-2960	161	39	as	as	ADP
inlawrev-2960	161	40	a	a	DET
inlawrev-2960	161	41	result	result	NOUN
inlawrev-2960	161	42	,	,	PUNCT
inlawrev-2960	161	43	the	the	DET
inlawrev-2960	161	44	real	real	ADJ
inlawrev-2960	161	45	estate	estate	NOUN
inlawrev-2960	161	46	38	38	NUM
inlawrev-2960	161	47	.	.	PUNCT
inlawrev-2960	162	1	e.g.	e.g.	ADV
inlawrev-2960	162	2	,	,	PUNCT
inlawrev-2960	162	3	lincoln	lincoln	PROPN
inlawrev-2960	162	4	sav	sav	PROPN
inlawrev-2960	162	5	.	.	PROPN
inlawrev-2960	162	6	&	&	CCONJ
inlawrev-2960	162	7	loan	loan	PROPN
inlawrev-2960	162	8	ass'n	ass'n	PROPN
inlawrev-2960	162	9	v.	v.	PROPN
inlawrev-2960	162	10	wall	wall	PROPN
inlawrev-2960	162	11	,	,	PUNCT
inlawrev-2960	162	12	743	743	NUM
inlawrev-2960	162	13	f.	f.	PROPN
inlawrev-2960	162	14	supp	supp	PROPN
inlawrev-2960	162	15	.	.	PUNCT
inlawrev-2960	163	1	901	901	NUM
inlawrev-2960	163	2	,	,	PUNCT
inlawrev-2960	163	3	909	909	NUM
inlawrev-2960	163	4	(	(	PUNCT
inlawrev-2960	163	5	d.d.c	d.d.c	PROPN
inlawrev-2960	163	6	.	.	PROPN
inlawrev-2960	163	7	1990	1990	NUM
inlawrev-2960	163	8	)	)	PUNCT
inlawrev-2960	163	9	,	,	PUNCT
inlawrev-2960	163	10	this	this	DET
inlawrev-2960	163	11	"	"	PUNCT
inlawrev-2960	163	12	tax	tax	NOUN
inlawrev-2960	163	13	-	-	PUNCT
inlawrev-2960	163	14	sharing	sharing	NOUN
inlawrev-2960	163	15	"	"	PUNCT
inlawrev-2960	163	16	scheme	scheme	NOUN
inlawrev-2960	163	17	was	be	AUX
inlawrev-2960	163	18	used	use	VERB
inlawrev-2960	163	19	by	by	ADP
inlawrev-2960	163	20	s&l	s&l	NOUN
inlawrev-2960	163	21	owners	owner	NOUN
inlawrev-2960	163	22	who	who	PRON
inlawrev-2960	163	23	also	also	ADV
inlawrev-2960	163	24	owned	own	VERB
inlawrev-2960	163	25	other	other	ADJ
inlawrev-2960	163	26	parent	parent	NOUN
inlawrev-2960	163	27	companies	company	NOUN
inlawrev-2960	163	28	.	.	PUNCT
inlawrev-2960	164	1	they	they	PRON
inlawrev-2960	164	2	looted	loot	VERB
inlawrev-2960	164	3	the	the	DET
inlawrev-2960	164	4	s&l	s&l	PROPN
inlawrev-2960	164	5	by	by	ADP
inlawrev-2960	164	6	transferring	transfer	VERB
inlawrev-2960	164	7	cash	cash	NOUN
inlawrev-2960	164	8	to	to	ADP
inlawrev-2960	164	9	the	the	DET
inlawrev-2960	164	10	parent	parent	NOUN
inlawrev-2960	164	11	company	company	NOUN
inlawrev-2960	164	12	,	,	PUNCT
inlawrev-2960	164	13	ostensibly	ostensibly	ADV
inlawrev-2960	164	14	to	to	PART
inlawrev-2960	164	15	help	help	VERB
inlawrev-2960	164	16	the	the	DET
inlawrev-2960	164	17	parent	parent	NOUN
inlawrev-2960	164	18	company	company	NOUN
inlawrev-2960	164	19	meet	meet	VERB
inlawrev-2960	164	20	its	its	PRON
inlawrev-2960	164	21	payments	payment	NOUN
inlawrev-2960	164	22	to	to	ADP
inlawrev-2960	164	23	the	the	DET
inlawrev-2960	164	24	irs	irs	PROPN
inlawrev-2960	164	25	.	.	PUNCT
inlawrev-2960	165	1	in	in	ADP
inlawrev-2960	165	2	fact	fact	NOUN
inlawrev-2960	165	3	,	,	PUNCT
inlawrev-2960	165	4	the	the	DET
inlawrev-2960	165	5	cash	cash	NOUN
inlawrev-2960	165	6	was	be	AUX
inlawrev-2960	165	7	kept	keep	VERB
inlawrev-2960	165	8	by	by	ADP
inlawrev-2960	165	9	the	the	DET
inlawrev-2960	165	10	parent	parent	NOUN
inlawrev-2960	165	11	company	company	NOUN
inlawrev-2960	165	12	for	for	ADP
inlawrev-2960	165	13	other	other	ADJ
inlawrev-2960	165	14	purposes	purpose	NOUN
inlawrev-2960	165	15	.	.	PUNCT
inlawrev-2960	166	1	in	in	ADP
inlawrev-2960	166	2	lincoln	lincoln	PROPN
inlawrev-2960	166	3	,	,	PUNCT
inlawrev-2960	166	4	it	it	PRON
inlawrev-2960	166	5	was	be	AUX
inlawrev-2960	166	6	found	find	VERB
inlawrev-2960	166	7	that	that	SCONJ
inlawrev-2960	166	8	from	from	ADP
inlawrev-2960	166	9	19841987	19841987	NUM
inlawrev-2960	166	10	,	,	PUNCT
inlawrev-2960	166	11	lincoln	lincoln	PROPN
inlawrev-2960	166	12	sent	send	VERB
inlawrev-2960	166	13	$	$	SYM
inlawrev-2960	166	14	94	94	NUM
inlawrev-2960	166	15	million	million	NUM
inlawrev-2960	166	16	to	to	ADP
inlawrev-2960	166	17	its	its	PRON
inlawrev-2960	166	18	parent	parent	NOUN
inlawrev-2960	166	19	company	company	NOUN
inlawrev-2960	166	20	american	american	PROPN
inlawrev-2960	166	21	continental	continental	PROPN
inlawrev-2960	166	22	corporation	corporation	PROPN
inlawrev-2960	166	23	(	(	PUNCT
inlawrev-2960	166	24	acc	acc	PROPN
inlawrev-2960	166	25	)	)	PUNCT
inlawrev-2960	166	26	.	.	PUNCT
inlawrev-2960	167	1	judge	judge	PROPN
inlawrev-2960	167	2	sporkin	sporkin	PROPN
inlawrev-2960	167	3	wrote	write	VERB
inlawrev-2960	167	4	that	that	SCONJ
inlawrev-2960	167	5	"	"	PUNCT
inlawrev-2960	167	6	(	(	PUNCT
inlawrev-2960	167	7	tjhis	tjhis	DET
inlawrev-2960	167	8	so	so	ADV
inlawrev-2960	167	9	-	-	PUNCT
inlawrev-2960	167	10	called	call	VERB
inlawrev-2960	167	11	tax	tax	NOUN
inlawrev-2960	167	12	sharing	sharing	NOUN
inlawrev-2960	167	13	agreement	agreement	NOUN
inlawrev-2960	167	14	was	be	AUX
inlawrev-2960	167	15	nothing	nothing	PRON
inlawrev-2960	167	16	more	more	ADJ
inlawrev-2960	167	17	than	than	ADP
inlawrev-2960	167	18	a	a	DET
inlawrev-2960	167	19	clever	clever	ADJ
inlawrev-2960	167	20	but	but	CCONJ
inlawrev-2960	167	21	impermissible	impermissible	ADJ
inlawrev-2960	167	22	way	way	NOUN
inlawrev-2960	167	23	of	of	ADP
inlawrev-2960	167	24	looting	loot	VERB
inlawrev-2960	167	25	lincoln	lincoln	NOUN
inlawrev-2960	167	26	by	by	ADP
inlawrev-2960	167	27	upstreaming	upstreame	VERB
inlawrev-2960	167	28	funds	fund	NOUN
inlawrev-2960	167	29	from	from	ADP
inlawrev-2960	167	30	lincoln	lincoln	PROPN
inlawrev-2960	167	31	to	to	ADP
inlawrev-2960	167	32	acc	acc	PROPN
inlawrev-2960	167	33	.	.	PUNCT
inlawrev-2960	167	34	"	"	PUNCT
inlawrev-2960	168	1	i	i	PRON
inlawrev-2960	168	2	d.	d.	PROPN
inlawrev-2960	168	3	39	39	NUM
inlawrev-2960	168	4	.	.	PUNCT
inlawrev-2960	169	1	wayne	wayne	PROPN
inlawrev-2960	169	2	,	,	PUNCT
inlawrev-2960	169	3	showdown	showdown	VERB
inlawrev-2960	169	4	at	at	ADP
inlawrev-2960	169	5	"	"	PUNCT
inlawrev-2960	169	6	gunbelt	gunbelt	NOUN
inlawrev-2960	169	7	"	"	PUNCT
inlawrev-2960	169	8	savings	saving	NOUN
inlawrev-2960	169	9	,	,	PUNCT
inlawrev-2960	169	10	n.y	n.y	PROPN
inlawrev-2960	169	11	.	.	PROPN
inlawrev-2960	169	12	times	times	PROPN
inlawrev-2960	169	13	,	,	PUNCT
inlawrev-2960	169	14	mar	mar	PROPN
inlawrev-2960	169	15	.	.	PROPN
inlawrev-2960	169	16	12	12	NUM
inlawrev-2960	169	17	,	,	PUNCT
inlawrev-2960	169	18	1989	1989	NUM
inlawrev-2960	169	19	,	,	PUNCT
inlawrev-2960	169	20	§	§	PROPN
inlawrev-2960	169	21	3	3	NUM
inlawrev-2960	169	22	,	,	PUNCT
inlawrev-2960	169	23	at	at	ADP
inlawrev-2960	169	24	1	1	NUM
inlawrev-2960	169	25	-	-	SYM
inlawrev-2960	169	26	2	2	NUM
inlawrev-2960	169	27	,	,	PUNCT
inlawrev-2960	169	28	col	col	NOUN
inlawrev-2960	169	29	.	.	PROPN
inlawrev-2960	169	30	2	2	NUM
inlawrev-2960	169	31	.	.	X
inlawrev-2960	169	32	in	in	ADP
inlawrev-2960	169	33	inside	inside	ADJ
inlawrev-2960	169	34	job	job	NOUN
inlawrev-2960	169	35	:	:	PUNCT
inlawrev-2960	169	36	the	the	DET
inlawrev-2960	169	37	looting	looting	NOUN
inlawrev-2960	169	38	of	of	ADP
inlawrev-2960	169	39	america	america	PROPN
inlawrev-2960	169	40	's	's	PART
inlawrev-2960	169	41	savings	saving	NOUN
inlawrev-2960	169	42	and	and	CCONJ
inlawrev-2960	169	43	loans	loan	NOUN
inlawrev-2960	169	44	,	,	PUNCT
inlawrev-2960	169	45	"	"	PUNCT
inlawrev-2960	169	46	cash	cash	NOUN
inlawrev-2960	169	47	-	-	PUNCT
inlawrev-2960	169	48	fortrash	fortrash	NOUN
inlawrev-2960	169	49	"	"	PUNCT
inlawrev-2960	169	50	deals	deal	NOUN
inlawrev-2960	169	51	are	be	AUX
inlawrev-2960	169	52	described	describe	VERB
inlawrev-2960	169	53	as	as	SCONJ
inlawrev-2960	169	54	follows	follow	VERB
inlawrev-2960	169	55	:	:	PUNCT
inlawrev-2960	169	56	in	in	ADP
inlawrev-2960	169	57	a	a	DET
inlawrev-2960	169	58	cash	cash	NOUN
inlawrev-2960	169	59	-	-	PUNCT
inlawrev-2960	169	60	for	for	ADP
inlawrev-2960	169	61	-	-	PUNCT
inlawrev-2960	169	62	trash	trash	NOUN
inlawrev-2960	169	63	transaction	transaction	NOUN
inlawrev-2960	169	64	,	,	PUNCT
inlawrev-2960	169	65	a	a	DET
inlawrev-2960	169	66	thrift	thrift	NOUN
inlawrev-2960	169	67	officer	officer	NOUN
inlawrev-2960	169	68	said	say	VERB
inlawrev-2960	169	69	,	,	PUNCT
inlawrev-2960	169	70	in	in	ADP
inlawrev-2960	169	71	effect	effect	NOUN
inlawrev-2960	169	72	,	,	PUNCT
inlawrev-2960	169	73	"	"	PUNCT
inlawrev-2960	169	74	we	we	PRON
inlawrev-2960	169	75	'll	will	AUX
inlawrev-2960	169	76	make	make	VERB
inlawrev-2960	169	77	you	you	PRON
inlawrev-2960	169	78	the	the	DET
inlawrev-2960	169	79	loan	loan	NOUN
inlawrev-2960	169	80	you	you	PRON
inlawrev-2960	169	81	want	want	VERB
inlawrev-2960	169	82	,	,	PUNCT
inlawrev-2960	169	83	on	on	ADP
inlawrev-2960	169	84	the	the	DET
inlawrev-2960	169	85	condition	condition	NOUN
inlawrev-2960	169	86	that	that	SCONJ
inlawrev-2960	169	87	you	you	PRON
inlawrev-2960	169	88	use	use	VERB
inlawrev-2960	169	89	the	the	DET
inlawrev-2960	169	90	extra	extra	ADJ
inlawrev-2960	169	91	money	money	NOUN
inlawrev-2960	169	92	we	we	PRON
inlawrev-2960	169	93	loan	loan	VERB
inlawrev-2960	169	94	you	you	PRON
inlawrev-2960	169	95	to	to	PART
inlawrev-2960	169	96	buy	buy	VERB
inlawrev-2960	169	97	a	a	DET
inlawrev-2960	169	98	piece	piece	NOUN
inlawrev-2960	169	99	of	of	ADP
inlawrev-2960	169	100	repossessed	repossess	VERB
inlawrev-2960	169	101	real	real	ADJ
inlawrev-2960	169	102	estate	estate	NOUN
inlawrev-2960	169	103	we	we	PRON
inlawrev-2960	169	104	have	have	VERB
inlawrev-2960	169	105	on	on	ADP
inlawrev-2960	169	106	our	our	PRON
inlawrev-2960	169	107	books	book	NOUN
inlawrev-2960	169	108	.	.	PUNCT
inlawrev-2960	169	109	"	"	PUNCT
inlawrev-2960	169	110	cash	cash	NOUN
inlawrev-2960	169	111	-	-	PUNCT
inlawrev-2960	169	112	fortrash	fortrash	NOUN
inlawrev-2960	169	113	schemes	scheme	NOUN
inlawrev-2960	169	114	were	be	AUX
inlawrev-2960	169	115	popular	popular	ADJ
inlawrev-2960	169	116	among	among	ADP
inlawrev-2960	169	117	poorly	poorly	ADV
inlawrev-2960	169	118	run	run	VERB
inlawrev-2960	169	119	and	and	CCONJ
inlawrev-2960	169	120	crooked	crooked	ADJ
inlawrev-2960	169	121	savings	saving	NOUN
inlawrev-2960	169	122	and	and	CCONJ
inlawrev-2960	169	123	loans	loan	NOUN
inlawrev-2960	169	124	because	because	SCONJ
inlawrev-2960	169	125	as	as	ADV
inlawrev-2960	169	126	long	long	ADV
inlawrev-2960	169	127	as	as	SCONJ
inlawrev-2960	169	128	the	the	DET
inlawrev-2960	169	129	thrift	thrift	NOUN
inlawrev-2960	169	130	could	could	AUX
inlawrev-2960	169	131	keep	keep	VERB
inlawrev-2960	169	132	reselling	resell	VERB
inlawrev-2960	169	133	repossessed	repossess	VERB
inlawrev-2960	169	134	properties	property	NOUN
inlawrev-2960	169	135	to	to	ADP
inlawrev-2960	169	136	phony	phony	ADJ
inlawrev-2960	169	137	buyers	buyer	NOUN
inlawrev-2960	169	138	(	(	PUNCT
inlawrev-2960	169	139	thereby	thereby	ADV
inlawrev-2960	169	140	hiding	hide	VERB
inlawrev-2960	169	141	their	their	PRON
inlawrev-2960	169	142	past	past	ADJ
inlawrev-2960	169	143	mistakes	mistake	NOUN
inlawrev-2960	169	144	)	)	PUNCT
inlawrev-2960	169	145	,	,	PUNCT
inlawrev-2960	169	146	and	and	CCONJ
inlawrev-2960	169	147	collect	collect	VERB
inlawrev-2960	169	148	phony	phony	ADJ
inlawrev-2960	169	149	fees	fee	NOUN
inlawrev-2960	169	150	and	and	CCONJ
inlawrev-2960	169	151	make	make	VERB
inlawrev-2960	169	152	a	a	DET
inlawrev-2960	169	153	phony	phony	ADJ
inlawrev-2960	169	154	profit	profit	NOUN
inlawrev-2960	169	155	,	,	PUNCT
inlawrev-2960	169	156	it	it	PRON
inlawrev-2960	169	157	could	could	AUX
inlawrev-2960	169	158	hold	hold	VERB
inlawrev-2960	169	159	off	off	ADP
inlawrev-2960	169	160	suspicious	suspicious	ADJ
inlawrev-2960	169	161	federal	federal	ADJ
inlawrev-2960	169	162	auditors	auditor	NOUN
inlawrev-2960	169	163	.	.	PUNCT
inlawrev-2960	170	1	s.	s.	PROPN
inlawrev-2960	170	2	pizzo	pizzo	PROPN
inlawrev-2960	170	3	,	,	PUNCT
inlawrev-2960	170	4	m.	m.	NOUN
inlawrev-2960	170	5	fricker	fricker	PROPN
inlawrev-2960	170	6	,	,	PUNCT
inlawrev-2960	170	7	&	&	CCONJ
inlawrev-2960	170	8	p.	p.	PROPN
inlawrev-2960	170	9	muolo	muolo	PROPN
inlawrev-2960	170	10	,	,	PUNCT
inlawrev-2960	170	11	supra	supra	PROPN
inlawrev-2960	170	12	note	note	NOUN
inlawrev-2960	170	13	9	9	NUM
inlawrev-2960	170	14	,	,	PUNCT
inlawrev-2960	170	15	at	at	ADP
inlawrev-2960	170	16	353	353	NUM
inlawrev-2960	170	17	.	.	PUNCT
inlawrev-2960	171	1	see	see	AUX
inlawrev-2960	171	2	also	also	ADV
inlawrev-2960	171	3	complaint	complaint	VERB
inlawrev-2960	171	4	,	,	PUNCT
inlawrev-2960	171	5	sunbelt	sunbelt	PROPN
inlawrev-2960	171	6	v.	v.	ADP
inlawrev-2960	171	7	mcbirney	mcbirney	PROPN
inlawrev-2960	171	8	,	,	PUNCT
inlawrev-2960	171	9	supra	supra	PROPN
inlawrev-2960	171	10	note	note	PROPN
inlawrev-2960	171	11	26	26	NUM
inlawrev-2960	171	12	,	,	PUNCT
inlawrev-2960	171	13	at	at	ADP
inlawrev-2960	171	14	19	19	NUM
inlawrev-2960	171	15	;	;	PUNCT
inlawrev-2960	171	16	m.	m.	NOUN
inlawrev-2960	171	17	waldman	waldman	PROPN
inlawrev-2960	171	18	,	,	PUNCT
inlawrev-2960	171	19	supra	supra	PROPN
inlawrev-2960	171	20	note	note	NOUN
inlawrev-2960	171	21	9	9	NUM
inlawrev-2960	171	22	,	,	PUNCT
inlawrev-2960	171	23	at	at	ADP
inlawrev-2960	171	24	37	37	NUM
inlawrev-2960	171	25	.	.	PUNCT
inlawrev-2960	171	26	40	40	NUM
inlawrev-2960	171	27	.	.	PUNCT
inlawrev-2960	172	1	one	one	NUM
inlawrev-2960	172	2	of	of	ADP
inlawrev-2960	172	3	the	the	DET
inlawrev-2960	172	4	most	most	ADV
inlawrev-2960	172	5	notorious	notorious	ADJ
inlawrev-2960	172	6	s&l	s&l	NOUN
inlawrev-2960	172	7	owners	owner	NOUN
inlawrev-2960	172	8	was	be	AUX
inlawrev-2960	172	9	edwin	edwin	PROPN
inlawrev-2960	172	10	t.	t.	PROPN
inlawrev-2960	172	11	mcbirney	mcbirney	PROPN
inlawrev-2960	172	12	iii	iii	PROPN
inlawrev-2960	172	13	,	,	PUNCT
inlawrev-2960	172	14	chairman	chairman	NOUN
inlawrev-2960	172	15	of	of	ADP
inlawrev-2960	172	16	sunbelt	sunbelt	PROPN
inlawrev-2960	172	17	savings	saving	NOUN
inlawrev-2960	172	18	association	association	PROPN
inlawrev-2960	172	19	,	,	PUNCT
inlawrev-2960	172	20	who	who	PRON
inlawrev-2960	172	21	owned	own	VERB
inlawrev-2960	172	22	a	a	DET
inlawrev-2960	172	23	fleet	fleet	NOUN
inlawrev-2960	172	24	of	of	ADP
inlawrev-2960	172	25	seven	seven	NUM
inlawrev-2960	172	26	aircraft	aircraft	NOUN
inlawrev-2960	172	27	,	,	PUNCT
inlawrev-2960	172	28	bought	buy	VERB
inlawrev-2960	172	29	84	84	NUM
inlawrev-2960	172	30	rollsroyces	rollsroyce	NOUN
inlawrev-2960	172	31	from	from	ADP
inlawrev-2960	172	32	bhagwan	bhagwan	PROPN
inlawrev-2960	172	33	shree	shree	PROPN
inlawrev-2960	172	34	rajneesh	rajneesh	PROPN
inlawrev-2960	172	35	(	(	PUNCT
inlawrev-2960	172	36	an	an	DET
inlawrev-2960	172	37	indian	indian	ADJ
inlawrev-2960	172	38	guru	guru	NOUN
inlawrev-2960	172	39	in	in	ADP
inlawrev-2960	172	40	oregon	oregon	PROPN
inlawrev-2960	172	41	)	)	PUNCT
inlawrev-2960	172	42	,	,	PUNCT
inlawrev-2960	172	43	and	and	CCONJ
inlawrev-2960	172	44	built	build	VERB
inlawrev-2960	172	45	a	a	DET
inlawrev-2960	172	46	"	"	PUNCT
inlawrev-2960	172	47	gleaming	gleam	VERB
inlawrev-2960	172	48	moonscape	moonscape	ADJ
inlawrev-2960	172	49	skyscraper	skyscraper	NOUN
inlawrev-2960	172	50	"	"	PUNCT
inlawrev-2960	172	51	known	know	VERB
inlawrev-2960	172	52	as	as	ADP
inlawrev-2960	172	53	sunbelt	sunbelt	PROPN
inlawrev-2960	172	54	's	's	PART
inlawrev-2960	172	55	"	"	PUNCT
inlawrev-2960	172	56	intergalactic	intergalactic	ADJ
inlawrev-2960	172	57	headquarters	headquarters	NOUN
inlawrev-2960	172	58	.	.	PUNCT
inlawrev-2960	172	59	"	"	PUNCT
inlawrev-2960	173	1	mcbirney	mcbirney	PROPN
inlawrev-2960	173	2	also	also	ADV
inlawrev-2960	173	3	earned	earn	VERB
inlawrev-2960	173	4	a	a	DET
inlawrev-2960	173	5	reputation	reputation	NOUN
inlawrev-2960	173	6	for	for	ADP
inlawrev-2960	173	7	throwing	throw	VERB
inlawrev-2960	173	8	extravagant	extravagant	ADJ
inlawrev-2960	173	9	parties	party	NOUN
inlawrev-2960	173	10	,	,	PUNCT
inlawrev-2960	173	11	spending	spend	VERB
inlawrev-2960	173	12	$	$	SYM
inlawrev-2960	173	13	1.3	1.3	NUM
inlawrev-2960	173	14	million	million	NUM
inlawrev-2960	173	15	for	for	ADP
inlawrev-2960	173	16	halloween	halloween	NOUN
inlawrev-2960	173	17	and	and	CCONJ
inlawrev-2960	173	18	christmas	christmas	PROPN
inlawrev-2960	173	19	parties	party	NOUN
inlawrev-2960	173	20	in	in	ADP
inlawrev-2960	173	21	1984	1984	NUM
inlawrev-2960	173	22	-	-	SYM
inlawrev-2960	173	23	1985	1985	NUM
inlawrev-2960	173	24	.	.	PUNCT
inlawrev-2960	174	1	moore	moore	PROPN
inlawrev-2960	174	2	,	,	PUNCT
inlawrev-2960	174	3	supra	supra	PROPN
inlawrev-2960	174	4	note	note	PROPN
inlawrev-2960	174	5	12	12	NUM
inlawrev-2960	174	6	,	,	PUNCT
inlawrev-2960	174	7	at	at	ADP
inlawrev-2960	174	8	40	40	NUM
inlawrev-2960	174	9	.	.	PUNCT
inlawrev-2960	175	1	another	another	DET
inlawrev-2960	175	2	notorious	notorious	ADJ
inlawrev-2960	175	3	s&l	s&l	NOUN
inlawrev-2960	175	4	operator	operator	NOUN
inlawrev-2960	175	5	,	,	PUNCT
inlawrev-2960	175	6	don	don	PROPN
inlawrev-2960	175	7	ray	ray	PROPN
inlawrev-2960	175	8	dixon	dixon	PROPN
inlawrev-2960	175	9	,	,	PUNCT
inlawrev-2960	175	10	owner	owner	NOUN
inlawrev-2960	175	11	of	of	ADP
inlawrev-2960	175	12	vernon	vernon	PROPN
inlawrev-2960	175	13	savings	savings	PROPN
inlawrev-2960	175	14	and	and	CCONJ
inlawrev-2960	175	15	loan	loan	NOUN
inlawrev-2960	175	16	in	in	ADP
inlawrev-2960	175	17	vernon	vernon	PROPN
inlawrev-2960	175	18	,	,	PUNCT
inlawrev-2960	175	19	texas	texas	PROPN
inlawrev-2960	175	20	,	,	PUNCT
inlawrev-2960	175	21	liked	like	VERB
inlawrev-2960	175	22	exotic	exotic	ADJ
inlawrev-2960	175	23	cars	car	NOUN
inlawrev-2960	175	24	and	and	CCONJ
inlawrev-2960	175	25	$	$	SYM
inlawrev-2960	175	26	2	2	NUM
inlawrev-2960	175	27	million	million	NUM
inlawrev-2960	175	28	beach	beach	NOUN
inlawrev-2960	175	29	houses	house	NOUN
inlawrev-2960	175	30	,	,	PUNCT
inlawrev-2960	175	31	and	and	CCONJ
inlawrev-2960	175	32	went	go	VERB
inlawrev-2960	175	33	on	on	ADP
inlawrev-2960	175	34	an	an	DET
inlawrev-2960	175	35	1983	1983	NUM
inlawrev-2960	175	36	"	"	PUNCT
inlawrev-2960	175	37	eating	eat	VERB
inlawrev-2960	175	38	trip	trip	NOUN
inlawrev-2960	175	39	"	"	PUNCT
inlawrev-2960	175	40	through	through	ADP
inlawrev-2960	175	41	europe	europe	PROPN
inlawrev-2960	175	42	in	in	ADP
inlawrev-2960	175	43	which	which	PRON
inlawrev-2960	175	44	dixon	dixon	PROPN
inlawrev-2960	175	45	conducted	conduct	VERB
inlawrev-2960	175	46	a	a	DET
inlawrev-2960	175	47	"	"	PUNCT
inlawrev-2960	175	48	market	market	NOUN
inlawrev-2960	175	49	study	study	NOUN
inlawrev-2960	175	50	"	"	PUNCT
inlawrev-2960	175	51	of	of	ADP
inlawrev-2960	175	52	worldclass	worldclass	ADJ
inlawrev-2960	175	53	restaurants	restaurant	NOUN
inlawrev-2960	175	54	,	,	PUNCT
inlawrev-2960	175	55	all	all	PRON
inlawrev-2960	175	56	paid	pay	VERB
inlawrev-2960	175	57	for	for	ADP
inlawrev-2960	175	58	by	by	ADP
inlawrev-2960	175	59	vernon	vernon	PROPN
inlawrev-2960	175	60	savings	savings	PROPN
inlawrev-2960	175	61	and	and	CCONJ
inlawrev-2960	175	62	loan	loan	NOUN
inlawrev-2960	175	63	.	.	PUNCT
inlawrev-2960	176	1	j.	j.	PROPN
inlawrev-2960	176	2	adams	adams	PROPN
inlawrev-2960	176	3	,	,	PUNCT
inlawrev-2960	176	4	supra	supra	PROPN
inlawrev-2960	176	5	note	note	PROPN
inlawrev-2960	176	6	37	37	NUM
inlawrev-2960	176	7	,	,	PUNCT
inlawrev-2960	176	8	at	at	ADP
inlawrev-2960	176	9	218	218	NUM
inlawrev-2960	176	10	.	.	PUNCT
inlawrev-2960	177	1	see	see	VERB
inlawrev-2960	177	2	also	also	ADV
inlawrev-2960	177	3	cpa	cpa	PROPN
inlawrev-2960	177	4	hearing	hearing	NOUN
inlawrev-2960	177	5	,	,	PUNCT
inlawrev-2960	177	6	supra	supra	PROPN
inlawrev-2960	177	7	note	note	PROPN
inlawrev-2960	177	8	22	22	NUM
inlawrev-2960	177	9	,	,	PUNCT
inlawrev-2960	177	10	at	at	ADP
inlawrev-2960	177	11	69	69	NUM
inlawrev-2960	177	12	.	.	PUNCT
inlawrev-2960	178	1	41	41	NUM
inlawrev-2960	178	2	.	.	PUNCT
inlawrev-2960	179	1	roberts	roberts	PROPN
inlawrev-2960	179	2	&	&	CCONJ
inlawrev-2960	179	3	cohen	cohen	PROPN
inlawrev-2960	179	4	,	,	PUNCT
inlawrev-2960	179	5	supra	supra	PROPN
inlawrev-2960	179	6	note	note	PROPN
inlawrev-2960	179	7	10	10	NUM
inlawrev-2960	179	8	,	,	PUNCT
inlawrev-2960	179	9	at	at	ADP
inlawrev-2960	179	10	58	58	NUM
inlawrev-2960	179	11	.	.	PUNCT
inlawrev-2960	180	1	see	see	VERB
inlawrev-2960	180	2	also	also	ADV
inlawrev-2960	180	3	m.	m.	PROPN
inlawrev-2960	180	4	waldman	waldman	PROPN
inlawrev-2960	180	5	,	,	PUNCT
inlawrev-2960	180	6	supra	supra	PROPN
inlawrev-2960	180	7	note	note	PROPN
inlawrev-2960	180	8	10	10	NUM
inlawrev-2960	180	9	,	,	PUNCT
inlawrev-2960	180	10	at	at	ADP
inlawrev-2960	180	11	60	60	NUM
inlawrev-2960	180	12	-	-	SYM
inlawrev-2960	180	13	82	82	NUM
inlawrev-2960	180	14	.	.	PUNCT
inlawrev-2960	181	1	charles	charles	PROPN
inlawrev-2960	181	2	keating	keating	PROPN
inlawrev-2960	181	3	of	of	ADP
inlawrev-2960	181	4	lincoln	lincoln	PROPN
inlawrev-2960	181	5	savings	savings	PROPN
inlawrev-2960	181	6	and	and	CCONJ
inlawrev-2960	181	7	loan	loan	NOUN
inlawrev-2960	181	8	made	make	VERB
inlawrev-2960	181	9	generous	generous	ADJ
inlawrev-2960	181	10	contributions	contribution	NOUN
inlawrev-2960	181	11	to	to	ADP
inlawrev-2960	181	12	politicians	politician	NOUN
inlawrev-2960	181	13	and	and	CCONJ
inlawrev-2960	181	14	expected	expect	VERB
inlawrev-2960	181	15	his	his	PRON
inlawrev-2960	181	16	employees	employee	NOUN
inlawrev-2960	181	17	to	to	PART
inlawrev-2960	181	18	do	do	VERB
inlawrev-2960	181	19	the	the	DET
inlawrev-2960	181	20	same	same	ADJ
inlawrev-2960	181	21	.	.	PUNCT
inlawrev-2960	182	1	as	as	SCONJ
inlawrev-2960	182	2	stated	state	VERB
inlawrev-2960	182	3	in	in	ADP
inlawrev-2960	182	4	the	the	DET
inlawrev-2960	182	5	chicago	chicago	PROPN
inlawrev-2960	182	6	tribune	tribune	NOUN
inlawrev-2960	182	7	,	,	PUNCT
inlawrev-2960	182	8	"	"	PUNCT
inlawrev-2960	182	9	politicians	politician	NOUN
inlawrev-2960	182	10	would	would	AUX
inlawrev-2960	182	11	visit	visit	VERB
inlawrev-2960	182	12	lincoln	lincoln	PROPN
inlawrev-2960	182	13	savings	saving	NOUN
inlawrev-2960	182	14	and	and	CCONJ
inlawrev-2960	182	15	loan	loan	NOUN
inlawrev-2960	182	16	,	,	PUNCT
inlawrev-2960	182	17	and	and	CCONJ
inlawrev-2960	182	18	the	the	DET
inlawrev-2960	182	19	next	next	ADJ
inlawrev-2960	182	20	day	day	NOUN
inlawrev-2960	182	21	a	a	DET
inlawrev-2960	182	22	stack	stack	NOUN
inlawrev-2960	182	23	of	of	ADP
inlawrev-2960	182	24	checks	check	NOUN
inlawrev-2960	182	25	would	would	AUX
inlawrev-2960	182	26	be	be	AUX
inlawrev-2960	182	27	forwarded	forward	VERB
inlawrev-2960	182	28	....	....	PUNCT
inlawrev-2960	183	1	arizona	arizona	PROPN
inlawrev-2960	183	2	senator	senator	PROPN
inlawrev-2960	183	3	john	john	PROPN
inlawrev-2960	183	4	mccain	mccain	PROPN
inlawrev-2960	183	5	received	receive	VERB
inlawrev-2960	183	6	51	51	NUM
inlawrev-2960	183	7	donations	donation	NOUN
inlawrev-2960	183	8	from	from	ADP
inlawrev-2960	183	9	keating	keate	VERB
inlawrev-2960	183	10	family	family	NOUN
inlawrev-2960	183	11	members	member	NOUN
inlawrev-2960	183	12	and	and	CCONJ
inlawrev-2960	183	13	employees	employee	NOUN
inlawrev-2960	183	14	all	all	ADV
inlawrev-2960	183	15	on	on	ADP
inlawrev-2960	183	16	the	the	DET
inlawrev-2960	183	17	same	same	ADJ
inlawrev-2960	183	18	day	day	NOUN
inlawrev-2960	183	19	.	.	PUNCT
inlawrev-2960	183	20	"	"	PUNCT
inlawrev-2960	184	1	lavin	lavin	PROPN
inlawrev-2960	184	2	,	,	PUNCT
inlawrev-2960	184	3	charlie	charlie	PROPN
inlawrev-2960	184	4	's	's	PART
inlawrev-2960	184	5	web	web	NOUN
inlawrev-2960	184	6	,	,	PUNCT
inlawrev-2960	184	7	chicago	chicago	PROPN
inlawrev-2960	184	8	tribune	tribune	PROPN
inlawrev-2960	184	9	,	,	PUNCT
inlawrev-2960	184	10	jan	jan	PROPN
inlawrev-2960	184	11	.	.	PROPN
inlawrev-2960	184	12	14	14	NUM
inlawrev-2960	184	13	,	,	PUNCT
inlawrev-2960	184	14	1990	1990	NUM
inlawrev-2960	184	15	,	,	PUNCT
inlawrev-2960	184	16	at	at	ADP
inlawrev-2960	184	17	ci	ci	NOUN
inlawrev-2960	184	18	.	.	PUNCT
inlawrev-2960	185	1	it	it	PRON
inlawrev-2960	185	2	is	be	AUX
inlawrev-2960	185	3	also	also	ADV
inlawrev-2960	185	4	interesting	interesting	ADJ
inlawrev-2960	185	5	to	to	PART
inlawrev-2960	185	6	note	note	VERB
inlawrev-2960	185	7	that	that	SCONJ
inlawrev-2960	185	8	charles	charles	PROPN
inlawrev-2960	185	9	keating	keating	PROPN
inlawrev-2960	185	10	donated	donate	VERB
inlawrev-2960	185	11	over	over	ADP
inlawrev-2960	185	12	one	one	NUM
inlawrev-2960	185	13	million	million	NUM
inlawrev-2960	185	14	dollars	dollar	NOUN
inlawrev-2960	185	15	to	to	ADP
inlawrev-2960	185	16	mother	mother	NOUN
inlawrev-2960	185	17	teresa	teresa	PROPN
inlawrev-2960	185	18	.	.	PUNCT
inlawrev-2960	186	1	i	i	PRON
inlawrev-2960	186	2	d.	d.	PROPN
inlawrev-2960	186	3	at	at	ADP
inlawrev-2960	186	4	c9	c9	PROPN
inlawrev-2960	186	5	.	.	PUNCT
inlawrev-2960	187	1	42	42	NUM
inlawrev-2960	187	2	.	.	PUNCT
inlawrev-2960	188	1	goldwasser	goldwasser	PROPN
inlawrev-2960	188	2	,	,	PUNCT
inlawrev-2960	188	3	supra	supra	PROPN
inlawrev-2960	188	4	note	note	NOUN
inlawrev-2960	188	5	9	9	NUM
inlawrev-2960	188	6	,	,	PUNCT
inlawrev-2960	188	7	at	at	ADP
inlawrev-2960	188	8	23	23	NUM
inlawrev-2960	188	9	.	.	PUNCT
inlawrev-2960	188	10	1991	1991	NUM
inlawrev-2960	188	11	]	]	PUNCT
inlawrev-2960	188	12	accountants	accountant	NOUN
inlawrev-2960	188	13	*	*	NOUN
inlawrev-2960	188	14	liability	liability	NOUN
inlawrev-2960	188	15	483	483	NUM
inlawrev-2960	188	16	boom	boom	NOUN
inlawrev-2960	188	17	in	in	ADP
inlawrev-2960	188	18	the	the	DET
inlawrev-2960	188	19	southwest	southwest	NOUN
inlawrev-2960	188	20	ended	end	VERB
inlawrev-2960	188	21	,	,	PUNCT
inlawrev-2960	188	22	foreclosures	foreclosure	NOUN
inlawrev-2960	188	23	increased	increase	VERB
inlawrev-2960	188	24	,	,	PUNCT
inlawrev-2960	188	25	and	and	CCONJ
inlawrev-2960	188	26	approximately	approximately	ADV
inlawrev-2960	188	27	200	200	NUM
inlawrev-2960	188	28	s&ls	s&ls	NOUN
inlawrev-2960	188	29	failed	fail	VERB
inlawrev-2960	188	30	and	and	CCONJ
inlawrev-2960	188	31	were	be	AUX
inlawrev-2960	188	32	taken	take	VERB
inlawrev-2960	188	33	over	over	ADP
inlawrev-2960	188	34	by	by	ADP
inlawrev-2960	188	35	the	the	DET
inlawrev-2960	188	36	federal	federal	ADJ
inlawrev-2960	188	37	savings	saving	NOUN
inlawrev-2960	188	38	and	and	CCONJ
inlawrev-2960	188	39	loan	loan	NOUN
inlawrev-2960	188	40	insurance	insurance	NOUN
inlawrev-2960	188	41	corporation	corporation	NOUN
inlawrev-2960	188	42	(	(	PUNCT
inlawrev-2960	188	43	fslic)/^	fslic)/^	VERB
inlawrev-2960	188	44	c.	c.	PROPN
inlawrev-2960	188	45	reregulation	reregulation	NOUN
inlawrev-2960	188	46	of	of	ADP
inlawrev-2960	188	47	savings	saving	NOUN
inlawrev-2960	188	48	and	and	CCONJ
inlawrev-2960	188	49	loan	loan	NOUN
inlawrev-2960	188	50	institutions	institution	NOUN
inlawrev-2960	188	51	in	in	ADP
inlawrev-2960	188	52	1985	1985	NUM
inlawrev-2960	188	53	,	,	PUNCT
inlawrev-2960	188	54	the	the	DET
inlawrev-2960	188	55	federal	federal	PROPN
inlawrev-2960	188	56	home	home	PROPN
inlawrev-2960	188	57	loan	loan	PROPN
inlawrev-2960	188	58	bank	bank	PROPN
inlawrev-2960	188	59	board	board	PROPN
inlawrev-2960	188	60	(	(	PUNCT
inlawrev-2960	188	61	fhlbb	fhlbb	PROPN
inlawrev-2960	188	62	)	)	PUNCT
inlawrev-2960	188	63	,	,	PUNCT
inlawrev-2960	188	64	led	lead	VERB
inlawrev-2960	188	65	by	by	ADP
inlawrev-2960	188	66	edwin	edwin	PROPN
inlawrev-2960	188	67	gray	gray	PROPN
inlawrev-2960	188	68	,	,	PUNCT
inlawrev-2960	188	69	began	begin	VERB
inlawrev-2960	188	70	to	to	PART
inlawrev-2960	188	71	*	*	ADJ
inlawrev-2960	188	72	*	*	NOUN
inlawrev-2960	188	73	reregulate	reregulate	NOUN
inlawrev-2960	188	74	"	"	PUNCT
inlawrev-2960	188	75	s&ls	s&ls	PROPN
inlawrev-2960	188	76	.	.	PUNCT
inlawrev-2960	189	1	the	the	DET
inlawrev-2960	189	2	fhlbb	fhlbb	PROPN
inlawrev-2960	189	3	hired	hire	VERB
inlawrev-2960	189	4	hundreds	hundred	NOUN
inlawrev-2960	189	5	of	of	ADP
inlawrev-2960	189	6	new	new	ADJ
inlawrev-2960	189	7	examiners	examiner	NOUN
inlawrev-2960	189	8	,	,	PUNCT
inlawrev-2960	189	9	increased	increase	VERB
inlawrev-2960	189	10	capital	capital	NOUN
inlawrev-2960	189	11	requirements	requirement	NOUN
inlawrev-2960	189	12	of	of	ADP
inlawrev-2960	189	13	s&ls	s&ls	PROPN
inlawrev-2960	189	14	,	,	PUNCT
inlawrev-2960	189	15	established	establish	VERB
inlawrev-2960	189	16	growth	growth	NOUN
inlawrev-2960	189	17	limitations	limitation	NOUN
inlawrev-2960	189	18	,	,	PUNCT
inlawrev-2960	189	19	attempted	attempt	VERB
inlawrev-2960	189	20	to	to	PART
inlawrev-2960	189	21	limit	limit	VERB
inlawrev-2960	189	22	brokered	broker	VERB
inlawrev-2960	189	23	deposits	deposit	NOUN
inlawrev-2960	189	24	,	,	PUNCT
inlawrev-2960	189	25	and	and	CCONJ
inlawrev-2960	189	26	banned	ban	VERB
inlawrev-2960	189	27	inflated	inflate	VERB
inlawrev-2960	189	28	appraisals.*^	appraisals.*^	PROPN
inlawrev-2960	189	29	when	when	SCONJ
inlawrev-2960	189	30	property	property	NOUN
inlawrev-2960	189	31	was	be	AUX
inlawrev-2960	189	32	reappraised	reappraise	VERB
inlawrev-2960	189	33	at	at	ADP
inlawrev-2960	189	34	current	current	ADJ
inlawrev-2960	189	35	depressed	depressed	ADJ
inlawrev-2960	189	36	market	market	NOUN
inlawrev-2960	189	37	values	value	NOUN
inlawrev-2960	189	38	,	,	PUNCT
inlawrev-2960	189	39	foreclosures	foreclosure	NOUN
inlawrev-2960	189	40	increased	increase	VERB
inlawrev-2960	189	41	,	,	PUNCT
inlawrev-2960	189	42	and	and	CCONJ
inlawrev-2960	189	43	even	even	ADV
inlawrev-2960	189	44	more	more	ADJ
inlawrev-2960	189	45	s&ls	s&ls	PROPN
inlawrev-2960	189	46	were	be	AUX
inlawrev-2960	189	47	declared	declare	VERB
inlawrev-2960	189	48	insolvent/^	insolvent/^	NOUN
inlawrev-2960	189	49	due	due	ADJ
inlawrev-2960	189	50	to	to	ADP
inlawrev-2960	189	51	the	the	DET
inlawrev-2960	189	52	high	high	ADJ
inlawrev-2960	189	53	number	number	NOUN
inlawrev-2960	189	54	of	of	ADP
inlawrev-2960	189	55	s&l	s&l	NOUN
inlawrev-2960	189	56	insolvencies	insolvency	NOUN
inlawrev-2960	189	57	,	,	PUNCT
inlawrev-2960	189	58	the	the	DET
inlawrev-2960	189	59	fslic	fslic	NOUN
inlawrev-2960	189	60	's	's	PART
inlawrev-2960	189	61	funds	fund	NOUN
inlawrev-2960	189	62	were	be	AUX
inlawrev-2960	189	63	depleted	deplete	VERB
inlawrev-2960	189	64	by	by	ADP
inlawrev-2960	189	65	1986	1986	NUM
inlawrev-2960	189	66	,	,	PUNCT
inlawrev-2960	189	67	rendering	render	VERB
inlawrev-2960	189	68	it	it	PRON
inlawrev-2960	189	69	unable	unable	ADJ
inlawrev-2960	189	70	to	to	PART
inlawrev-2960	189	71	close	close	VERB
inlawrev-2960	189	72	troubled	troubled	ADJ
inlawrev-2960	189	73	s&ls	s&ls	NOUN
inlawrev-2960	189	74	or	or	CCONJ
inlawrev-2960	189	75	to	to	PART
inlawrev-2960	189	76	reimburse	reimburse	VERB
inlawrev-2960	189	77	depositors	depositor	NOUN
inlawrev-2960	189	78	.	.	PUNCT
inlawrev-2960	190	1	'^	'^	NOUN
inlawrev-2960	190	2	as	as	ADP
inlawrev-2960	190	3	a	a	DET
inlawrev-2960	190	4	result	result	NOUN
inlawrev-2960	190	5	,	,	PUNCT
inlawrev-2960	190	6	hundreds	hundred	NOUN
inlawrev-2960	190	7	of	of	ADP
inlawrev-2960	190	8	insolvent	insolvent	ADJ
inlawrev-2960	190	9	and	and	CCONJ
inlawrev-2960	190	10	nearly	nearly	ADV
inlawrev-2960	190	11	insolvent	insolvent	ADJ
inlawrev-2960	190	12	s&ls	s&ls	NOUN
inlawrev-2960	190	13	continued	continue	VERB
inlawrev-2960	190	14	to	to	PART
inlawrev-2960	190	15	operate	operate	VERB
inlawrev-2960	190	16	and	and	CCONJ
inlawrev-2960	190	17	incur	incur	NOUN
inlawrev-2960	190	18	losses	loss	NOUN
inlawrev-2960	190	19	estimated	estimate	VERB
inlawrev-2960	190	20	at	at	ADP
inlawrev-2960	190	21	over	over	ADP
inlawrev-2960	190	22	twenty	twenty	NUM
inlawrev-2960	190	23	million	million	NUM
inlawrev-2960	190	24	dollars	dollar	NOUN
inlawrev-2960	190	25	per	per	ADP
inlawrev-2960	190	26	day	day	NOUN
inlawrev-2960	190	27	.	.	PUNCT
inlawrev-2960	191	1	"*^	"*^	PROPN
inlawrev-2960	191	2	ii	ii	PROPN
inlawrev-2960	191	3	.	.	PUNCT
inlawrev-2960	192	1	the	the	DET
inlawrev-2960	192	2	role	role	NOUN
inlawrev-2960	192	3	of	of	ADP
inlawrev-2960	192	4	accountants	accountant	NOUN
inlawrev-2960	192	5	in	in	ADP
inlawrev-2960	192	6	the	the	DET
inlawrev-2960	192	7	savings	saving	NOUN
inlawrev-2960	192	8	and	and	CCONJ
inlawrev-2960	192	9	loan	loan	NOUN
inlawrev-2960	192	10	crisis	crisis	NOUN
inlawrev-2960	192	11	a.	a.	NOUN
inlawrev-2960	192	12	the	the	DET
inlawrev-2960	192	13	auditing	auditing	NOUN
inlawrev-2960	192	14	process	process	NOUN
inlawrev-2960	192	15	during	during	ADP
inlawrev-2960	192	16	these	these	DET
inlawrev-2960	192	17	dramatic	dramatic	ADJ
inlawrev-2960	192	18	changes	change	NOUN
inlawrev-2960	192	19	in	in	ADP
inlawrev-2960	192	20	the	the	DET
inlawrev-2960	192	21	thrift	thrift	NOUN
inlawrev-2960	192	22	industry	industry	NOUN
inlawrev-2960	192	23	,	,	PUNCT
inlawrev-2960	192	24	the	the	DET
inlawrev-2960	192	25	federal	federal	PROPN
inlawrev-2960	192	26	home	home	PROPN
inlawrev-2960	192	27	loan	loan	PROPN
inlawrev-2960	192	28	bank	bank	PROPN
inlawrev-2960	192	29	board	board	PROPN
inlawrev-2960	192	30	continued	continue	VERB
inlawrev-2960	192	31	to	to	PART
inlawrev-2960	192	32	require	require	VERB
inlawrev-2960	192	33	annual	annual	ADJ
inlawrev-2960	192	34	audits	audits	NOUN
inlawrev-2960	192	35	of	of	ADP
inlawrev-2960	192	36	s&ls	s&ls	PROPN
inlawrev-2960	192	37	by	by	ADP
inlawrev-2960	192	38	independent	independent	ADJ
inlawrev-2960	192	39	certified	certify	VERB
inlawrev-2960	192	40	public	public	ADJ
inlawrev-2960	192	41	accountants	accountant	NOUN
inlawrev-2960	192	42	.	.	PUNCT
inlawrev-2960	193	1	"^^	"^^	PROPN
inlawrev-2960	193	2	traditionally	traditionally	ADV
inlawrev-2960	193	3	,	,	PUNCT
inlawrev-2960	193	4	an	an	DET
inlawrev-2960	193	5	audit	audit	NOUN
inlawrev-2960	193	6	constituted	constitute	VERB
inlawrev-2960	193	7	*	*	PUNCT
inlawrev-2960	193	8	*	*	PUNCT
inlawrev-2960	193	9	a	a	DET
inlawrev-2960	193	10	verification	verification	NOUN
inlawrev-2960	193	11	of	of	ADP
inlawrev-2960	193	12	the	the	DET
inlawrev-2960	193	13	financial	financial	ADJ
inlawrev-2960	193	14	statements	statement	NOUN
inlawrev-2960	193	15	of	of	ADP
inlawrev-2960	193	16	the	the	DET
inlawrev-2960	193	17	institution	institution	NOUN
inlawrev-2960	193	18	through	through	ADP
inlawrev-2960	193	19	an	an	DET
inlawrev-2960	193	20	examination	examination	NOUN
inlawrev-2960	193	21	of	of	ADP
inlawrev-2960	193	22	the	the	DET
inlawrev-2960	193	23	underlying	underlying	ADJ
inlawrev-2960	193	24	accounting	accounting	NOUN
inlawrev-2960	193	25	records	record	NOUN
inlawrev-2960	193	26	and	and	CCONJ
inlawrev-2960	193	27	sup43	sup43	NOUN
inlawrev-2960	193	28	.	.	PUNCT
inlawrev-2960	194	1	i	i	PRON
inlawrev-2960	194	2	d.	d.	PROPN
inlawrev-2960	194	3	44	44	NUM
inlawrev-2960	194	4	.	.	PUNCT
inlawrev-2960	195	1	moore	moore	PROPN
inlawrev-2960	195	2	,	,	PUNCT
inlawrev-2960	195	3	supra	supra	PROPN
inlawrev-2960	195	4	note	note	PROPN
inlawrev-2960	195	5	12	12	NUM
inlawrev-2960	195	6	,	,	PUNCT
inlawrev-2960	195	7	at	at	ADP
inlawrev-2960	195	8	41	41	NUM
inlawrev-2960	195	9	.	.	PUNCT
inlawrev-2960	195	10	45	45	NUM
inlawrev-2960	195	11	.	.	PUNCT
inlawrev-2960	196	1	i	i	PRON
inlawrev-2960	196	2	d.	d.	PROPN
inlawrev-2960	196	3	46	46	NUM
inlawrev-2960	196	4	.	.	PUNCT
inlawrev-2960	197	1	the	the	DET
inlawrev-2960	197	2	fslic	fslic	NOUN
inlawrev-2960	197	3	had	have	VERB
inlawrev-2960	197	4	a	a	DET
inlawrev-2960	197	5	negative	negative	ADJ
inlawrev-2960	197	6	net	net	ADJ
inlawrev-2960	197	7	worth	worth	NOUN
inlawrev-2960	197	8	of	of	ADP
inlawrev-2960	197	9	approximately	approximately	ADV
inlawrev-2960	197	10	$	$	SYM
inlawrev-2960	197	11	6.3	6.3	NUM
inlawrev-2960	197	12	billion	billion	NUM
inlawrev-2960	197	13	in	in	ADP
inlawrev-2960	197	14	december	december	PROPN
inlawrev-2960	197	15	31	31	NUM
inlawrev-2960	197	16	,	,	PUNCT
inlawrev-2960	197	17	1986	1986	NUM
inlawrev-2960	197	18	,	,	PUNCT
inlawrev-2960	197	19	which	which	PRON
inlawrev-2960	197	20	dropped	drop	VERB
inlawrev-2960	197	21	to	to	ADP
inlawrev-2960	197	22	a	a	DET
inlawrev-2960	197	23	negative	negative	ADJ
inlawrev-2960	197	24	$	$	SYM
inlawrev-2960	197	25	13.7	13.7	NUM
inlawrev-2960	197	26	biuion	biuion	NOUN
inlawrev-2960	197	27	in	in	ADP
inlawrev-2960	197	28	december	december	PROPN
inlawrev-2960	197	29	31	31	NUM
inlawrev-2960	197	30	,	,	PUNCT
inlawrev-2960	197	31	1987	1987	NUM
inlawrev-2960	197	32	.	.	PUNCT
inlawrev-2960	198	1	condition	condition	NOUN
inlawrev-2960	198	2	of	of	ADP
inlawrev-2960	198	3	the	the	DET
inlawrev-2960	198	4	federal	federal	ADJ
inlawrev-2960	198	5	deposit	deposit	NOUN
inlawrev-2960	198	6	insurance	insurance	NOUN
inlawrev-2960	198	7	funds	fund	NOUN
inlawrev-2960	198	8	before	before	ADP
inlawrev-2960	198	9	the	the	DET
inlawrev-2960	198	10	house	house	PROPN
inlawrev-2960	198	11	of	of	ADP
inlawrev-2960	198	12	representatives	representatives	PROPN
inlawrev-2960	198	13	comm	comm	NOUN
inlawrev-2960	198	14	.	.	PUNCT
inlawrev-2960	199	1	on	on	ADP
inlawrev-2960	199	2	banking	banking	NOUN
inlawrev-2960	199	3	,	,	PUNCT
inlawrev-2960	199	4	finance	finance	NOUN
inlawrev-2960	199	5	and	and	CCONJ
inlawrev-2960	199	6	urban	urban	PROPN
inlawrev-2960	199	7	affairs	affairs	PROPN
inlawrev-2960	199	8	,	,	PUNCT
inlawrev-2960	199	9	100th	100th	ADJ
inlawrev-2960	199	10	cong	cong	NOUN
inlawrev-2960	199	11	.	.	PUNCT
inlawrev-2960	199	12	,	,	PUNCT
inlawrev-2960	199	13	2nd	2nd	ADJ
inlawrev-2960	199	14	sess	sess	NOUN
inlawrev-2960	199	15	.	.	PUNCT
inlawrev-2960	200	1	185	185	NUM
inlawrev-2960	200	2	(	(	PUNCT
inlawrev-2960	200	3	1988	1988	NUM
inlawrev-2960	200	4	)	)	PUNCT
inlawrev-2960	200	5	(	(	PUNCT
inlawrev-2960	200	6	statement	statement	NOUN
inlawrev-2960	200	7	of	of	ADP
inlawrev-2960	200	8	m.	m.	PROPN
inlawrev-2960	200	9	danny	danny	PROPN
inlawrev-2960	200	10	wall	wall	PROPN
inlawrev-2960	200	11	,	,	PUNCT
inlawrev-2960	200	12	chairman	chairman	NOUN
inlawrev-2960	200	13	,	,	PUNCT
inlawrev-2960	200	14	federal	federal	ADJ
inlawrev-2960	200	15	home	home	PROPN
inlawrev-2960	200	16	loan	loan	PROPN
inlawrev-2960	200	17	bank	bank	PROPN
inlawrev-2960	200	18	board	board	PROPN
inlawrev-2960	200	19	)	)	PUNCT
inlawrev-2960	200	20	.	.	PUNCT
inlawrev-2960	201	1	47	47	NUM
inlawrev-2960	201	2	.	.	PUNCT
inlawrev-2960	202	1	clark	clark	PROPN
inlawrev-2960	202	2	,	,	PUNCT
inlawrev-2960	202	3	murtagh	murtagh	PROPN
inlawrev-2960	202	4	,	,	PUNCT
inlawrev-2960	202	5	&	&	CCONJ
inlawrev-2960	202	6	corcoran	corcoran	NOUN
inlawrev-2960	202	7	,	,	PUNCT
inlawrev-2960	202	8	supra	supra	PROPN
inlawrev-2960	202	9	note	note	NOUN
inlawrev-2960	202	10	1	1	NUM
inlawrev-2960	202	11	,	,	PUNCT
inlawrev-2960	202	12	at	at	ADP
inlawrev-2960	202	13	1014	1014	NUM
inlawrev-2960	202	14	.	.	PUNCT
inlawrev-2960	203	1	however	however	ADV
inlawrev-2960	203	2	,	,	PUNCT
inlawrev-2960	203	3	even	even	ADV
inlawrev-2960	203	4	when	when	SCONJ
inlawrev-2960	203	5	fslic	fslic	NOUN
inlawrev-2960	203	6	did	do	AUX
inlawrev-2960	203	7	not	not	PART
inlawrev-2960	203	8	liquidate	liquidate	VERB
inlawrev-2960	203	9	ailing	ail	VERB
inlawrev-2960	203	10	thrifts	thrift	NOUN
inlawrev-2960	203	11	,	,	PUNCT
inlawrev-2960	203	12	it	it	PRON
inlawrev-2960	203	13	usually	usually	ADV
inlawrev-2960	203	14	replaced	replace	VERB
inlawrev-2960	203	15	s&l	s&l	NOUN
inlawrev-2960	203	16	management	management	NOUN
inlawrev-2960	203	17	,	,	PUNCT
inlawrev-2960	203	18	and	and	CCONJ
inlawrev-2960	203	19	regulators	regulator	NOUN
inlawrev-2960	203	20	placed	place	VERB
inlawrev-2960	203	21	thrifts	thrift	NOUN
inlawrev-2960	203	22	under	under	ADP
inlawrev-2960	203	23	tight	tight	ADJ
inlawrev-2960	203	24	supervisory	supervisory	ADJ
inlawrev-2960	203	25	controls	control	NOUN
inlawrev-2960	203	26	.	.	PUNCT
inlawrev-2960	204	1	telephone	telephone	NOUN
inlawrev-2960	204	2	interviews	interview	NOUN
inlawrev-2960	204	3	with	with	ADP
inlawrev-2960	204	4	anne	anne	PROPN
inlawrev-2960	204	5	buxton	buxton	PROPN
inlawrev-2960	204	6	sobol	sobol	PROPN
inlawrev-2960	204	7	,	,	PUNCT
inlawrev-2960	204	8	former	former	ADJ
inlawrev-2960	204	9	assistant	assistant	ADJ
inlawrev-2960	204	10	general	general	ADJ
inlawrev-2960	204	11	counsel	counsel	NOUN
inlawrev-2960	204	12	of	of	ADP
inlawrev-2960	204	13	the	the	DET
inlawrev-2960	204	14	federal	federal	ADJ
inlawrev-2960	204	15	deposit	deposit	NOUN
inlawrev-2960	204	16	insurance	insurance	NOUN
inlawrev-2960	204	17	corporation	corporation	NOUN
inlawrev-2960	204	18	(	(	PUNCT
inlawrev-2960	204	19	oct	oct	PROPN
inlawrev-2960	204	20	.	.	PROPN
inlawrev-2960	204	21	18	18	NUM
inlawrev-2960	204	22	,	,	PUNCT
inlawrev-2960	204	23	1990	1990	NUM
inlawrev-2960	204	24	,	,	PUNCT
inlawrev-2960	204	25	nov	nov	PROPN
inlawrev-2960	204	26	.	.	PROPN
inlawrev-2960	204	27	2	2	NUM
inlawrev-2960	204	28	,	,	PUNCT
inlawrev-2960	204	29	1990	1990	NUM
inlawrev-2960	204	30	,	,	PUNCT
inlawrev-2960	204	31	nov	nov	PROPN
inlawrev-2960	204	32	.	.	PROPN
inlawrev-2960	204	33	15	15	NUM
inlawrev-2960	204	34	,	,	PUNCT
inlawrev-2960	204	35	1990	1990	NUM
inlawrev-2960	204	36	,	,	PUNCT
inlawrev-2960	204	37	nov	nov	PROPN
inlawrev-2960	204	38	.	.	PROPN
inlawrev-2960	204	39	20	20	NUM
inlawrev-2960	204	40	,	,	PUNCT
inlawrev-2960	204	41	1990	1990	NUM
inlawrev-2960	204	42	,	,	PUNCT
inlawrev-2960	204	43	aug	aug	PROPN
inlawrev-2960	204	44	.	.	PROPN
inlawrev-2960	204	45	22	22	NUM
inlawrev-2960	204	46	,	,	PUNCT
inlawrev-2960	204	47	1991	1991	NUM
inlawrev-2960	204	48	,	,	PUNCT
inlawrev-2960	204	49	oct	oct	PROPN
inlawrev-2960	204	50	.	.	PROPN
inlawrev-2960	204	51	6	6	NUM
inlawrev-2960	204	52	-	-	SYM
inlawrev-2960	204	53	7	7	NUM
inlawrev-2960	204	54	,	,	PUNCT
inlawrev-2960	204	55	1991	1991	NUM
inlawrev-2960	204	56	)	)	PUNCT
inlawrev-2960	204	57	.	.	PUNCT
inlawrev-2960	205	1	48	48	NUM
inlawrev-2960	205	2	.	.	NOUN
inlawrev-2960	205	3	12	12	NUM
inlawrev-2960	205	4	c.f.r	c.f.r	NOUN
inlawrev-2960	205	5	.	.	PUNCT
inlawrev-2960	206	1	§	§	PROPN
inlawrev-2960	206	2	571.2	571.2	NUM
inlawrev-2960	206	3	(	(	PUNCT
inlawrev-2960	206	4	1991	1991	NUM
inlawrev-2960	206	5	)	)	PUNCT
inlawrev-2960	206	6	.	.	PUNCT
inlawrev-2960	207	1	484	484	NUM
inlawrev-2960	207	2	indiana	indiana	PROPN
inlawrev-2960	207	3	law	law	PROPN
inlawrev-2960	207	4	review	review	NOUN
inlawrev-2960	207	5	[	[	X
inlawrev-2960	207	6	vol	vol	NOUN
inlawrev-2960	207	7	.	.	PUNCT
inlawrev-2960	207	8	25:475	25:475	NUM
inlawrev-2960	207	9	porting	porting	NOUN
inlawrev-2960	207	10	evidence	evidence	NOUN
inlawrev-2960	207	11	.	.	PUNCT
inlawrev-2960	208	1	"'*^	"'*^	NOUN
inlawrev-2960	208	2	during	during	ADP
inlawrev-2960	208	3	an	an	DET
inlawrev-2960	208	4	audit	audit	NOUN
inlawrev-2960	208	5	,	,	PUNCT
inlawrev-2960	208	6	accountants	accountant	NOUN
inlawrev-2960	208	7	agree	agree	VERB
inlawrev-2960	208	8	to	to	PART
inlawrev-2960	208	9	examine	examine	VERB
inlawrev-2960	208	10	the	the	DET
inlawrev-2960	208	11	institution	institution	NOUN
inlawrev-2960	208	12	's	's	PART
inlawrev-2960	208	13	financial	financial	ADJ
inlawrev-2960	208	14	statements	statement	NOUN
inlawrev-2960	208	15	in	in	ADP
inlawrev-2960	208	16	accordance	accordance	NOUN
inlawrev-2960	208	17	with	with	ADP
inlawrev-2960	208	18	the	the	DET
inlawrev-2960	208	19	generally	generally	ADV
inlawrev-2960	208	20	accepted	accept	VERB
inlawrev-2960	208	21	auditing	auditing	NOUN
inlawrev-2960	208	22	standards	standard	NOUN
inlawrev-2960	208	23	(	(	PUNCT
inlawrev-2960	208	24	gaas	gaas	NOUN
inlawrev-2960	208	25	)	)	PUNCT
inlawrev-2960	208	26	and	and	CCONJ
inlawrev-2960	208	27	generally	generally	ADV
inlawrev-2960	208	28	accepted	accept	VERB
inlawrev-2960	208	29	accounting	accounting	NOUN
inlawrev-2960	208	30	principles	principle	NOUN
inlawrev-2960	208	31	(	(	PUNCT
inlawrev-2960	208	32	gaap).^	gaap).^	VERB
inlawrev-2960	208	33	°	°	ADP
inlawrev-2960	208	34	one	one	NUM
inlawrev-2960	208	35	of	of	ADP
inlawrev-2960	208	36	four	four	NUM
inlawrev-2960	208	37	types	type	NOUN
inlawrev-2960	208	38	of	of	ADP
inlawrev-2960	208	39	audit	audit	NOUN
inlawrev-2960	208	40	reports	report	NOUN
inlawrev-2960	208	41	may	may	AUX
inlawrev-2960	208	42	be	be	AUX
inlawrev-2960	208	43	issued	issue	VERB
inlawrev-2960	208	44	49	49	NUM
inlawrev-2960	208	45	,	,	PUNCT
inlawrev-2960	208	46	hagen	hagen	PROPN
inlawrev-2960	208	47	,	,	PUNCT
inlawrev-2960	208	48	certified	certify	VERB
inlawrev-2960	208	49	public	public	ADJ
inlawrev-2960	208	50	accountants	accountant	NOUN
inlawrev-2960	208	51	'	'	PART
inlawrev-2960	208	52	liability	liability	NOUN
inlawrev-2960	208	53	for	for	ADP
inlawrev-2960	208	54	malpractice	malpractice	NOUN
inlawrev-2960	208	55	:	:	PUNCT
inlawrev-2960	208	56	effect	effect	NOUN
inlawrev-2960	208	57	of	of	ADP
inlawrev-2960	208	58	compliance	compliance	NOUN
inlawrev-2960	208	59	with	with	ADP
inlawrev-2960	208	60	gaap	gaap	PROPN
inlawrev-2960	208	61	and	and	CCONJ
inlawrev-2960	208	62	gaas	gaas	NOUN
inlawrev-2960	208	63	,	,	PUNCT
inlawrev-2960	208	64	13	13	NUM
inlawrev-2960	208	65	j.	j.	PROPN
inlawrev-2960	208	66	contemp	contemp	PROPN
inlawrev-2960	208	67	.	.	PUNCT
inlawrev-2960	209	1	l.	l.	PROPN
inlawrev-2960	209	2	65	65	NUM
inlawrev-2960	209	3	,	,	PUNCT
inlawrev-2960	209	4	66	66	NUM
inlawrev-2960	209	5	(	(	PUNCT
inlawrev-2960	209	6	1987	1987	NUM
inlawrev-2960	209	7	)	)	PUNCT
inlawrev-2960	209	8	.	.	PUNCT
inlawrev-2960	210	1	an	an	DET
inlawrev-2960	210	2	audit	audit	NOUN
inlawrev-2960	210	3	typically	typically	ADV
inlawrev-2960	210	4	consists	consist	VERB
inlawrev-2960	210	5	of	of	ADP
inlawrev-2960	210	6	the	the	DET
inlawrev-2960	210	7	following	follow	VERB
inlawrev-2960	210	8	five	five	NUM
inlawrev-2960	210	9	stages	stage	NOUN
inlawrev-2960	210	10	:	:	PUNCT
inlawrev-2960	210	11	(	(	PUNCT
inlawrev-2960	210	12	1	1	X
inlawrev-2960	210	13	)	)	PUNCT
inlawrev-2960	210	14	planning	plan	VERB
inlawrev-2960	210	15	the	the	DET
inlawrev-2960	210	16	audit	audit	NOUN
inlawrev-2960	210	17	;	;	PUNCT
inlawrev-2960	210	18	(	(	PUNCT
inlawrev-2960	210	19	2	2	X
inlawrev-2960	210	20	)	)	PUNCT
inlawrev-2960	210	21	making	make	VERB
inlawrev-2960	210	22	a	a	DET
inlawrev-2960	210	23	preliminary	preliminary	ADJ
inlawrev-2960	210	24	evaluation	evaluation	NOUN
inlawrev-2960	210	25	of	of	ADP
inlawrev-2960	210	26	the	the	DET
inlawrev-2960	210	27	institution	institution	NOUN
inlawrev-2960	210	28	's	's	PART
inlawrev-2960	210	29	internal	internal	ADJ
inlawrev-2960	210	30	control	control	NOUN
inlawrev-2960	210	31	system	system	NOUN
inlawrev-2960	210	32	;	;	PUNCT
inlawrev-2960	210	33	(	(	PUNCT
inlawrev-2960	210	34	3	3	X
inlawrev-2960	210	35	)	)	PUNCT
inlawrev-2960	210	36	conducting	conduct	VERB
inlawrev-2960	210	37	compliance	compliance	NOUN
inlawrev-2960	210	38	tests	test	NOUN
inlawrev-2960	210	39	to	to	PART
inlawrev-2960	210	40	determine	determine	VERB
inlawrev-2960	210	41	whether	whether	SCONJ
inlawrev-2960	210	42	the	the	DET
inlawrev-2960	210	43	institution	institution	NOUN
inlawrev-2960	210	44	's	's	PART
inlawrev-2960	210	45	internal	internal	ADJ
inlawrev-2960	210	46	control	control	NOUN
inlawrev-2960	210	47	system	system	NOUN
inlawrev-2960	210	48	functions	function	NOUN
inlawrev-2960	210	49	properly	properly	ADV
inlawrev-2960	210	50	;	;	PUNCT
inlawrev-2960	210	51	(	(	PUNCT
inlawrev-2960	210	52	4	4	X
inlawrev-2960	210	53	)	)	PUNCT
inlawrev-2960	210	54	adjusting	adjust	VERB
inlawrev-2960	210	55	the	the	DET
inlawrev-2960	210	56	audit	audit	NOUN
inlawrev-2960	210	57	program	program	NOUN
inlawrev-2960	210	58	to	to	PART
inlawrev-2960	210	59	conform	conform	VERB
inlawrev-2960	210	60	with	with	ADP
inlawrev-2960	210	61	the	the	DET
inlawrev-2960	210	62	results	result	NOUN
inlawrev-2960	210	63	of	of	ADP
inlawrev-2960	210	64	the	the	DET
inlawrev-2960	210	65	compliance	compliance	NOUN
inlawrev-2960	210	66	tests	test	NOUN
inlawrev-2960	210	67	;	;	PUNCT
inlawrev-2960	210	68	and	and	CCONJ
inlawrev-2960	210	69	(	(	PUNCT
inlawrev-2960	210	70	5	5	X
inlawrev-2960	210	71	)	)	PUNCT
inlawrev-2960	210	72	issuing	issue	VERB
inlawrev-2960	210	73	a	a	DET
inlawrev-2960	210	74	written	write	VERB
inlawrev-2960	210	75	report	report	NOUN
inlawrev-2960	210	76	in	in	ADP
inlawrev-2960	210	77	which	which	PRON
inlawrev-2960	210	78	the	the	DET
inlawrev-2960	210	79	auditor	auditor	NOUN
inlawrev-2960	210	80	evaluates	evaluate	VERB
inlawrev-2960	210	81	whether	whether	SCONJ
inlawrev-2960	210	82	or	or	CCONJ
inlawrev-2960	210	83	not	not	PART
inlawrev-2960	210	84	the	the	DET
inlawrev-2960	210	85	institution	institution	NOUN
inlawrev-2960	210	86	's	's	PART
inlawrev-2960	210	87	statenients	statenient	NOUN
inlawrev-2960	210	88	fairly	fairly	ADV
inlawrev-2960	210	89	reflect	reflect	VERB
inlawrev-2960	210	90	its	its	PRON
inlawrev-2960	210	91	financial	financial	ADJ
inlawrev-2960	210	92	condition	condition	NOUN
inlawrev-2960	210	93	.	.	PUNCT
inlawrev-2960	211	1	i	i	PRON
inlawrev-2960	211	2	d.	d.	PROPN
inlawrev-2960	211	3	at	at	ADP
inlawrev-2960	211	4	67	67	NUM
inlawrev-2960	211	5	-	-	SYM
inlawrev-2960	211	6	68	68	NUM
inlawrev-2960	211	7	.	.	PUNCT
inlawrev-2960	212	1	50	50	NUM
inlawrev-2960	212	2	.	.	PUNCT
inlawrev-2960	213	1	the	the	DET
inlawrev-2960	213	2	aicpa	aicpa	PROPN
inlawrev-2960	213	3	has	have	AUX
inlawrev-2960	213	4	issued	issue	VERB
inlawrev-2960	213	5	generally	generally	ADV
inlawrev-2960	213	6	accepted	accept	VERB
inlawrev-2960	213	7	auditing	auditing	NOUN
inlawrev-2960	213	8	standards	standard	NOUN
inlawrev-2960	213	9	(	(	PUNCT
inlawrev-2960	213	10	gaas	gaas	NOUN
inlawrev-2960	213	11	)	)	PUNCT
inlawrev-2960	213	12	that	that	PRON
inlawrev-2960	213	13	are	be	AUX
inlawrev-2960	213	14	standard	standard	ADJ
inlawrev-2960	213	15	auditing	auditing	NOUN
inlawrev-2960	213	16	methods	method	NOUN
inlawrev-2960	213	17	and	and	CCONJ
inlawrev-2960	213	18	procedures	procedure	NOUN
inlawrev-2960	213	19	which	which	PRON
inlawrev-2960	213	20	govern	govern	VERB
inlawrev-2960	213	21	audits	audits	NOUN
inlawrev-2960	213	22	conducted	conduct	VERB
inlawrev-2960	213	23	by	by	ADP
inlawrev-2960	213	24	cpas	cpa	NOUN
inlawrev-2960	213	25	.	.	PUNCT
inlawrev-2960	214	1	these	these	DET
inlawrev-2960	214	2	standards	standard	NOUN
inlawrev-2960	214	3	also	also	ADV
inlawrev-2960	214	4	include	include	VERB
inlawrev-2960	214	5	statements	statement	NOUN
inlawrev-2960	214	6	on	on	ADP
inlawrev-2960	214	7	auditing	auditing	NOUN
inlawrev-2960	214	8	standards	standard	NOUN
inlawrev-2960	214	9	which	which	PRON
inlawrev-2960	214	10	interpret	interpret	VERB
inlawrev-2960	214	11	the	the	DET
inlawrev-2960	214	12	generally	generally	ADV
inlawrev-2960	214	13	accepted	accept	VERB
inlawrev-2960	214	14	auditing	auditing	NOUN
inlawrev-2960	214	15	standards	standard	NOUN
inlawrev-2960	214	16	(	(	PUNCT
inlawrev-2960	214	17	gaas	gaas	NOUN
inlawrev-2960	214	18	)	)	PUNCT
inlawrev-2960	214	19	.	.	PUNCT
inlawrev-2960	215	1	i	i	PRON
inlawrev-2960	215	2	d.	d.	PROPN
inlawrev-2960	215	3	at	at	ADP
inlawrev-2960	215	4	72	72	NUM
inlawrev-2960	215	5	-	-	SYM
inlawrev-2960	215	6	73	73	NUM
inlawrev-2960	215	7	,	,	PUNCT
inlawrev-2960	215	8	the	the	DET
inlawrev-2960	215	9	generally	generally	ADV
inlawrev-2960	215	10	accepted	accept	VERB
inlawrev-2960	215	11	auditing	auditing	NOUN
inlawrev-2960	215	12	standards	standard	NOUN
inlawrev-2960	215	13	are	be	AUX
inlawrev-2960	215	14	as	as	SCONJ
inlawrev-2960	215	15	follows	follow	VERB
inlawrev-2960	215	16	:	:	PUNCT
inlawrev-2960	215	17	general	general	ADJ
inlawrev-2960	215	18	standards	standard	NOUN
inlawrev-2960	215	19	1	1	NUM
inlawrev-2960	215	20	.	.	PUNCT
inlawrev-2960	216	1	the	the	DET
inlawrev-2960	216	2	audit	audit	NOUN
inlawrev-2960	216	3	is	be	AUX
inlawrev-2960	216	4	to	to	PART
inlawrev-2960	216	5	be	be	AUX
inlawrev-2960	216	6	performed	perform	VERB
inlawrev-2960	216	7	by	by	ADP
inlawrev-2960	216	8	a	a	DET
inlawrev-2960	216	9	person	person	NOUN
inlawrev-2960	216	10	or	or	CCONJ
inlawrev-2960	216	11	persons	person	NOUN
inlawrev-2960	216	12	having	have	VERB
inlawrev-2960	216	13	adequate	adequate	ADJ
inlawrev-2960	216	14	technical	technical	ADJ
inlawrev-2960	216	15	training	training	NOUN
inlawrev-2960	216	16	and	and	CCONJ
inlawrev-2960	216	17	proficiency	proficiency	NOUN
inlawrev-2960	216	18	as	as	ADP
inlawrev-2960	216	19	an	an	DET
inlawrev-2960	216	20	auditor	auditor	NOUN
inlawrev-2960	216	21	.	.	PUNCT
inlawrev-2960	217	1	2	2	X
inlawrev-2960	217	2	.	.	X
inlawrev-2960	217	3	in	in	ADP
inlawrev-2960	217	4	all	all	DET
inlawrev-2960	217	5	matters	matter	NOUN
inlawrev-2960	217	6	relating	relate	VERB
inlawrev-2960	217	7	to	to	ADP
inlawrev-2960	217	8	the	the	DET
inlawrev-2960	217	9	assignment	assignment	NOUN
inlawrev-2960	217	10	,	,	PUNCT
inlawrev-2960	217	11	an	an	DET
inlawrev-2960	217	12	independence	independence	NOUN
inlawrev-2960	217	13	in	in	ADP
inlawrev-2960	217	14	mental	mental	ADJ
inlawrev-2960	217	15	attitude	attitude	NOUN
inlawrev-2960	217	16	is	be	AUX
inlawrev-2960	217	17	to	to	PART
inlawrev-2960	217	18	be	be	AUX
inlawrev-2960	217	19	maintained	maintain	VERB
inlawrev-2960	217	20	by	by	ADP
inlawrev-2960	217	21	the	the	DET
inlawrev-2960	217	22	auditor	auditor	NOUN
inlawrev-2960	217	23	or	or	CCONJ
inlawrev-2960	217	24	auditors	auditor	NOUN
inlawrev-2960	217	25	.	.	PUNCT
inlawrev-2960	218	1	3	3	X
inlawrev-2960	218	2	.	.	X
inlawrev-2960	218	3	due	due	ADJ
inlawrev-2960	218	4	professional	professional	ADJ
inlawrev-2960	218	5	care	care	NOUN
inlawrev-2960	218	6	is	be	AUX
inlawrev-2960	218	7	to	to	PART
inlawrev-2960	218	8	be	be	AUX
inlawrev-2960	218	9	exercised	exercise	VERB
inlawrev-2960	218	10	in	in	ADP
inlawrev-2960	218	11	the	the	DET
inlawrev-2960	218	12	performance	performance	NOUN
inlawrev-2960	218	13	of	of	ADP
inlawrev-2960	218	14	the	the	DET
inlawrev-2960	218	15	audit	audit	NOUN
inlawrev-2960	218	16	and	and	CCONJ
inlawrev-2960	218	17	the	the	DET
inlawrev-2960	218	18	preparation	preparation	NOUN
inlawrev-2960	218	19	of	of	ADP
inlawrev-2960	218	20	the	the	DET
inlawrev-2960	218	21	report	report	NOUN
inlawrev-2960	218	22	.	.	PUNCT
inlawrev-2960	219	1	standards	standard	NOUN
inlawrev-2960	219	2	of	of	ADP
inlawrev-2960	219	3	field	field	NOUN
inlawrev-2960	219	4	work	work	VERB
inlawrev-2960	219	5	1	1	NUM
inlawrev-2960	219	6	.	.	PUNCT
inlawrev-2960	220	1	the	the	DET
inlawrev-2960	220	2	work	work	NOUN
inlawrev-2960	220	3	is	be	AUX
inlawrev-2960	220	4	to	to	PART
inlawrev-2960	220	5	be	be	AUX
inlawrev-2960	220	6	adequately	adequately	ADV
inlawrev-2960	220	7	planned	plan	VERB
inlawrev-2960	220	8	and	and	CCONJ
inlawrev-2960	220	9	assistants	assistant	NOUN
inlawrev-2960	220	10	,	,	PUNCT
inlawrev-2960	220	11	if	if	SCONJ
inlawrev-2960	220	12	any	any	PRON
inlawrev-2960	220	13	,	,	PUNCT
inlawrev-2960	220	14	are	be	AUX
inlawrev-2960	220	15	to	to	PART
inlawrev-2960	220	16	be	be	AUX
inlawrev-2960	220	17	properly	properly	ADV
inlawrev-2960	220	18	supervised	supervise	VERB
inlawrev-2960	220	19	,	,	PUNCT
inlawrev-2960	220	20	2	2	X
inlawrev-2960	220	21	.	.	PUNCT
inlawrev-2960	220	22	a	a	DET
inlawrev-2960	220	23	sufficient	sufficient	ADJ
inlawrev-2960	220	24	understanding	understanding	NOUN
inlawrev-2960	220	25	of	of	ADP
inlawrev-2960	220	26	the	the	DET
inlawrev-2960	220	27	internal	internal	ADJ
inlawrev-2960	220	28	control	control	NOUN
inlawrev-2960	220	29	structure	structure	NOUN
inlawrev-2960	220	30	is	be	AUX
inlawrev-2960	220	31	to	to	PART
inlawrev-2960	220	32	be	be	AUX
inlawrev-2960	220	33	obtained	obtain	VERB
inlawrev-2960	220	34	to	to	PART
inlawrev-2960	220	35	plan	plan	VERB
inlawrev-2960	220	36	the	the	DET
inlawrev-2960	220	37	audit	audit	NOUN
inlawrev-2960	220	38	and	and	CCONJ
inlawrev-2960	220	39	to	to	PART
inlawrev-2960	220	40	determine	determine	VERB
inlawrev-2960	220	41	the	the	DET
inlawrev-2960	220	42	nature	nature	NOUN
inlawrev-2960	220	43	,	,	PUNCT
inlawrev-2960	220	44	timing	timing	NOUN
inlawrev-2960	220	45	,	,	PUNCT
inlawrev-2960	220	46	and	and	CCONJ
inlawrev-2960	220	47	extent	extent	NOUN
inlawrev-2960	220	48	of	of	ADP
inlawrev-2960	220	49	tests	test	NOUN
inlawrev-2960	220	50	to	to	PART
inlawrev-2960	220	51	be	be	AUX
inlawrev-2960	220	52	performed	perform	VERB
inlawrev-2960	220	53	.	.	PUNCT
inlawrev-2960	221	1	3	3	X
inlawrev-2960	221	2	.	.	X
inlawrev-2960	221	3	sufficient	sufficient	ADJ
inlawrev-2960	221	4	competent	competent	ADJ
inlawrev-2960	221	5	evidential	evidential	ADJ
inlawrev-2960	221	6	matter	matter	NOUN
inlawrev-2960	221	7	is	be	AUX
inlawrev-2960	221	8	to	to	PART
inlawrev-2960	221	9	be	be	AUX
inlawrev-2960	221	10	obtained	obtain	VERB
inlawrev-2960	221	11	through	through	ADP
inlawrev-2960	221	12	inspection	inspection	NOUN
inlawrev-2960	221	13	,	,	PUNCT
inlawrev-2960	221	14	observation	observation	NOUN
inlawrev-2960	221	15	,	,	PUNCT
inlawrev-2960	221	16	inquiries	inquiry	NOUN
inlawrev-2960	221	17	,	,	PUNCT
inlawrev-2960	221	18	and	and	CCONJ
inlawrev-2960	221	19	confirmations	confirmation	NOUN
inlawrev-2960	221	20	to	to	PART
inlawrev-2960	221	21	afford	afford	VERB
inlawrev-2960	221	22	a	a	DET
inlawrev-2960	221	23	reasonable	reasonable	ADJ
inlawrev-2960	221	24	basis	basis	NOUN
inlawrev-2960	221	25	for	for	ADP
inlawrev-2960	221	26	an	an	DET
inlawrev-2960	221	27	opinion	opinion	NOUN
inlawrev-2960	221	28	regarding	regard	VERB
inlawrev-2960	221	29	the	the	DET
inlawrev-2960	221	30	financial	financial	ADJ
inlawrev-2960	221	31	statements	statement	NOUN
inlawrev-2960	221	32	under	under	ADP
inlawrev-2960	221	33	audit	audit	NOUN
inlawrev-2960	221	34	.	.	PUNCT
inlawrev-2960	222	1	standards	standard	NOUN
inlawrev-2960	222	2	of	of	ADP
inlawrev-2960	222	3	reporting	report	VERB
inlawrev-2960	222	4	1	1	NUM
inlawrev-2960	222	5	.	.	PUNCT
inlawrev-2960	223	1	the	the	DET
inlawrev-2960	223	2	report	report	NOUN
inlawrev-2960	223	3	shall	shall	AUX
inlawrev-2960	223	4	state	state	VERB
inlawrev-2960	223	5	whether	whether	SCONJ
inlawrev-2960	223	6	the	the	DET
inlawrev-2960	223	7	financial	financial	ADJ
inlawrev-2960	223	8	statements	statement	NOUN
inlawrev-2960	223	9	are	be	AUX
inlawrev-2960	223	10	presented	present	VERB
inlawrev-2960	223	11	in	in	ADP
inlawrev-2960	223	12	accordance	accordance	NOUN
inlawrev-2960	223	13	with	with	ADP
inlawrev-2960	223	14	the	the	DET
inlawrev-2960	223	15	generally	generally	ADV
inlawrev-2960	223	16	accepted	accept	VERB
inlawrev-2960	223	17	accounting	accounting	NOUN
inlawrev-2960	223	18	principles	principle	NOUN
inlawrev-2960	223	19	.	.	PUNCT
inlawrev-2960	224	1	2	2	X
inlawrev-2960	224	2	.	.	X
inlawrev-2960	224	3	the	the	DET
inlawrev-2960	224	4	report	report	NOUN
inlawrev-2960	224	5	shall	shall	AUX
inlawrev-2960	224	6	identify	identify	VERB
inlawrev-2960	224	7	those	those	DET
inlawrev-2960	224	8	circumstances	circumstance	NOUN
inlawrev-2960	224	9	in	in	ADP
inlawrev-2960	224	10	which	which	PRON
inlawrev-2960	224	11	such	such	ADJ
inlawrev-2960	224	12	principles	principle	NOUN
inlawrev-2960	224	13	have	have	AUX
inlawrev-2960	224	14	not	not	PART
inlawrev-2960	224	15	been	be	AUX
inlawrev-2960	224	16	consistently	consistently	ADV
inlawrev-2960	224	17	observed	observe	VERB
inlawrev-2960	224	18	in	in	ADP
inlawrev-2960	224	19	the	the	DET
inlawrev-2960	224	20	current	current	ADJ
inlawrev-2960	224	21	period	period	NOUN
inlawrev-2960	224	22	in	in	ADP
inlawrev-2960	224	23	relation	relation	NOUN
inlawrev-2960	224	24	to	to	ADP
inlawrev-2960	224	25	the	the	DET
inlawrev-2960	224	26	preceding	precede	VERB
inlawrev-2960	224	27	period	period	NOUN
inlawrev-2960	224	28	.	.	PUNCT
inlawrev-2960	225	1	3	3	X
inlawrev-2960	225	2	.	.	X
inlawrev-2960	225	3	information	information	NOUN
inlawrev-2960	225	4	disclosures	disclosure	NOUN
inlawrev-2960	225	5	in	in	ADP
inlawrev-2960	225	6	the	the	DET
inlawrev-2960	225	7	financial	financial	ADJ
inlawrev-2960	225	8	statements	statement	NOUN
inlawrev-2960	225	9	are	be	AUX
inlawrev-2960	225	10	to	to	PART
inlawrev-2960	225	11	be	be	AUX
inlawrev-2960	225	12	regarded	regard	VERB
inlawrev-2960	225	13	as	as	ADV
inlawrev-2960	225	14	reasonably	reasonably	ADV
inlawrev-2960	225	15	adequate	adequate	ADJ
inlawrev-2960	225	16	unless	unless	SCONJ
inlawrev-2960	225	17	otherwise	otherwise	ADV
inlawrev-2960	225	18	stated	state	VERB
inlawrev-2960	225	19	in	in	ADP
inlawrev-2960	225	20	the	the	DET
inlawrev-2960	225	21	report	report	NOUN
inlawrev-2960	225	22	.	.	PUNCT
inlawrev-2960	226	1	4	4	X
inlawrev-2960	226	2	.	.	X
inlawrev-2960	226	3	the	the	DET
inlawrev-2960	226	4	report	report	NOUN
inlawrev-2960	226	5	shall	shall	AUX
inlawrev-2960	226	6	either	either	CCONJ
inlawrev-2960	226	7	contain	contain	VERB
inlawrev-2960	226	8	an	an	DET
inlawrev-2960	226	9	expression	expression	NOUN
inlawrev-2960	226	10	of	of	ADP
inlawrev-2960	226	11	opinion	opinion	NOUN
inlawrev-2960	226	12	regarding	regard	VERB
inlawrev-2960	226	13	the	the	DET
inlawrev-2960	226	14	financial	financial	ADJ
inlawrev-2960	226	15	statements	statement	NOUN
inlawrev-2960	226	16	,	,	PUNCT
inlawrev-2960	226	17	taken	take	VERB
inlawrev-2960	226	18	as	as	ADP
inlawrev-2960	226	19	a	a	DET
inlawrev-2960	226	20	whole	whole	NOUN
inlawrev-2960	226	21	,	,	PUNCT
inlawrev-2960	226	22	or	or	CCONJ
inlawrev-2960	226	23	an	an	DET
inlawrev-2960	226	24	assertion	assertion	NOUN
inlawrev-2960	226	25	to	to	ADP
inlawrev-2960	226	26	the	the	DET
inlawrev-2960	226	27	effect	effect	NOUN
inlawrev-2960	226	28	that	that	SCONJ
inlawrev-2960	226	29	an	an	DET
inlawrev-2960	226	30	opinion	opinion	NOUN
inlawrev-2960	226	31	can	can	AUX
inlawrev-2960	226	32	not	not	PART
inlawrev-2960	226	33	be	be	AUX
inlawrev-2960	226	34	expressed	express	VERB
inlawrev-2960	226	35	.	.	PUNCT
inlawrev-2960	227	1	when	when	SCONJ
inlawrev-2960	227	2	an	an	DET
inlawrev-2960	227	3	overall	overall	ADJ
inlawrev-2960	227	4	opinion	opinion	NOUN
inlawrev-2960	227	5	can	can	AUX
inlawrev-2960	227	6	not	not	PART
inlawrev-2960	227	7	be	be	AUX
inlawrev-2960	227	8	expressed	express	VERB
inlawrev-2960	227	9	,	,	PUNCT
inlawrev-2960	227	10	the	the	DET
inlawrev-2960	227	11	reasons	reason	NOUN
inlawrev-2960	227	12	therefore	therefore	ADV
inlawrev-2960	227	13	should	should	AUX
inlawrev-2960	227	14	be	be	AUX
inlawrev-2960	227	15	stated	state	VERB
inlawrev-2960	227	16	.	.	PUNCT
inlawrev-2960	228	1	in	in	ADP
inlawrev-2960	228	2	all	all	DET
inlawrev-2960	228	3	cases	case	NOUN
inlawrev-2960	228	4	where	where	SCONJ
inlawrev-2960	228	5	the	the	DET
inlawrev-2960	228	6	auditor	auditor	NOUN
inlawrev-2960	228	7	's	's	PART
inlawrev-2960	228	8	name	name	NOUN
inlawrev-2960	228	9	is	be	AUX
inlawrev-2960	228	10	associated	associate	VERB
inlawrev-2960	228	11	1991	1991	NUM
inlawrev-2960	228	12	]	]	PUNCT
inlawrev-2960	228	13	accountants	accountant	NOUN
inlawrev-2960	228	14	*	*	NOUN
inlawrev-2960	228	15	liability	liability	NOUN
inlawrev-2960	228	16	485	485	NUM
inlawrev-2960	228	17	at	at	ADP
inlawrev-2960	228	18	the	the	DET
inlawrev-2960	228	19	conclusion	conclusion	NOUN
inlawrev-2960	228	20	of	of	ADP
inlawrev-2960	228	21	the	the	DET
inlawrev-2960	228	22	audit	audit	NOUN
inlawrev-2960	228	23	:	:	PUNCT
inlawrev-2960	228	24	(	(	PUNCT
inlawrev-2960	228	25	1	1	X
inlawrev-2960	228	26	)	)	PUNCT
inlawrev-2960	228	27	an	an	DET
inlawrev-2960	228	28	unqualified	unqualified	ADJ
inlawrev-2960	228	29	opinion	opinion	NOUN
inlawrev-2960	228	30	(	(	PUNCT
inlawrev-2960	228	31	*	*	PUNCT
inlawrev-2960	228	32	*	*	ADJ
inlawrev-2960	228	33	clean	clean	ADJ
inlawrev-2960	228	34	audit	audit	NOUN
inlawrev-2960	228	35	"	"	PUNCT
inlawrev-2960	228	36	)	)	PUNCT
inlawrev-2960	228	37	;	;	PUNCT
inlawrev-2960	228	38	(	(	PUNCT
inlawrev-2960	228	39	2	2	X
inlawrev-2960	228	40	)	)	PUNCT
inlawrev-2960	228	41	a	a	DET
inlawrev-2960	228	42	qualified	qualified	ADJ
inlawrev-2960	228	43	opinion	opinion	NOUN
inlawrev-2960	228	44	;	;	PUNCT
inlawrev-2960	228	45	(	(	PUNCT
inlawrev-2960	228	46	3	3	X
inlawrev-2960	228	47	)	)	PUNCT
inlawrev-2960	228	48	an	an	DET
inlawrev-2960	228	49	adverse	adverse	ADJ
inlawrev-2960	228	50	opinion	opinion	NOUN
inlawrev-2960	228	51	;	;	PUNCT
inlawrev-2960	228	52	or	or	CCONJ
inlawrev-2960	228	53	(	(	PUNCT
inlawrev-2960	228	54	4	4	X
inlawrev-2960	228	55	)	)	PUNCT
inlawrev-2960	228	56	a	a	DET
inlawrev-2960	228	57	disclaimer	disclaimer	NOUN
inlawrev-2960	228	58	opinion.^	opinion.^	NOUN
inlawrev-2960	228	59	'	'	PUNCT
inlawrev-2960	228	60	an	an	DET
inlawrev-2960	228	61	unqualified	unqualified	ADJ
inlawrev-2960	228	62	opinion	opinion	NOUN
inlawrev-2960	228	63	is	be	AUX
inlawrev-2960	228	64	an	an	DET
inlawrev-2960	228	65	accountant	accountant	NOUN
inlawrev-2960	228	66	's	's	PART
inlawrev-2960	228	67	opinion	opinion	NOUN
inlawrev-2960	228	68	without	without	ADP
inlawrev-2960	228	69	any	any	DET
inlawrev-2960	228	70	exceptions	exception	NOUN
inlawrev-2960	228	71	,	,	PUNCT
inlawrev-2960	228	72	reservations	reservation	NOUN
inlawrev-2960	228	73	,	,	PUNCT
inlawrev-2960	228	74	or	or	CCONJ
inlawrev-2960	228	75	qualifications	qualification	NOUN
inlawrev-2960	228	76	that	that	PRON
inlawrev-2960	228	77	the	the	DET
inlawrev-2960	228	78	financial	financial	ADJ
inlawrev-2960	228	79	statements	statement	NOUN
inlawrev-2960	228	80	of	of	ADP
inlawrev-2960	228	81	the	the	DET
inlawrev-2960	228	82	institution	institution	NOUN
inlawrev-2960	228	83	fairly	fairly	ADV
inlawrev-2960	228	84	represent	represent	VERB
inlawrev-2960	228	85	its	its	PRON
inlawrev-2960	228	86	financial	financial	ADJ
inlawrev-2960	228	87	position	position	NOUN
inlawrev-2960	228	88	.	.	PUNCT
inlawrev-2960	228	89	"	"	PUNCT
inlawrev-2960	229	1	a	a	DET
inlawrev-2960	229	2	qualified	qualified	ADJ
inlawrev-2960	229	3	opinion	opinion	NOUN
inlawrev-2960	229	4	and	and	CCONJ
inlawrev-2960	229	5	an	an	DET
inlawrev-2960	229	6	adverse	adverse	ADJ
inlawrev-2960	229	7	opinion	opinion	NOUN
inlawrev-2960	229	8	are	be	AUX
inlawrev-2960	229	9	those	those	PRON
inlawrev-2960	229	10	given	give	VERB
inlawrev-2960	229	11	when	when	SCONJ
inlawrev-2960	229	12	the	the	DET
inlawrev-2960	229	13	institution	institution	NOUN
inlawrev-2960	229	14	has	have	AUX
inlawrev-2960	229	15	used	use	VERB
inlawrev-2960	229	16	an	an	DET
inlawrev-2960	229	17	improper	improper	ADJ
inlawrev-2960	229	18	accounting	accounting	NOUN
inlawrev-2960	229	19	treatment	treatment	NOUN
inlawrev-2960	229	20	for	for	ADP
inlawrev-2960	229	21	one	one	NUM
inlawrev-2960	229	22	or	or	CCONJ
inlawrev-2960	229	23	more	more	ADJ
inlawrev-2960	229	24	items	item	NOUN
inlawrev-2960	229	25	,	,	PUNCT
inlawrev-2960	229	26	and	and	CCONJ
inlawrev-2960	229	27	thus	thus	ADV
inlawrev-2960	229	28	its	its	PRON
inlawrev-2960	229	29	financial	financial	ADJ
inlawrev-2960	229	30	statements	statement	NOUN
inlawrev-2960	229	31	do	do	AUX
inlawrev-2960	229	32	not	not	PART
inlawrev-2960	229	33	comply	comply	VERB
inlawrev-2960	229	34	with	with	ADP
inlawrev-2960	229	35	generally	generally	ADV
inlawrev-2960	229	36	accepted	accept	VERB
inlawrev-2960	229	37	accounting	accounting	NOUN
inlawrev-2960	229	38	principles	principle	NOUN
inlawrev-2960	229	39	(	(	PUNCT
inlawrev-2960	229	40	gaap	gaap	NOUN
inlawrev-2960	229	41	)	)	PUNCT
inlawrev-2960	229	42	.	.	PUNCT
inlawrev-2960	229	43	"	"	PUNCT
inlawrev-2960	230	1	finally	finally	ADV
inlawrev-2960	230	2	,	,	PUNCT
inlawrev-2960	230	3	a	a	DET
inlawrev-2960	230	4	disclaimer	disclaimer	NOUN
inlawrev-2960	230	5	is	be	AUX
inlawrev-2960	230	6	the	the	DET
inlawrev-2960	230	7	harshest	harsh	ADJ
inlawrev-2960	230	8	judgment	judgment	NOUN
inlawrev-2960	230	9	,	,	PUNCT
inlawrev-2960	230	10	indicating	indicate	VERB
inlawrev-2960	230	11	that	that	SCONJ
inlawrev-2960	230	12	the	the	DET
inlawrev-2960	230	13	institution	institution	NOUN
inlawrev-2960	230	14	's	's	PART
inlawrev-2960	230	15	financial	financial	ADJ
inlawrev-2960	230	16	records	record	NOUN
inlawrev-2960	230	17	are	be	AUX
inlawrev-2960	230	18	so	so	ADV
inlawrev-2960	230	19	inadequate	inadequate	ADJ
inlawrev-2960	230	20	that	that	SCONJ
inlawrev-2960	230	21	the	the	DET
inlawrev-2960	230	22	auditors	auditor	NOUN
inlawrev-2960	230	23	can	can	AUX
inlawrev-2960	230	24	not	not	PART
inlawrev-2960	230	25	render	render	VERB
inlawrev-2960	230	26	an	an	DET
inlawrev-2960	230	27	opinion.^	opinion.^	NOUN
inlawrev-2960	230	28	'	'	NOUN
inlawrev-2960	230	29	*	*	NOUN
inlawrev-2960	230	30	in	in	ADP
inlawrev-2960	230	31	spite	spite	NOUN
inlawrev-2960	230	32	of	of	ADP
inlawrev-2960	230	33	widespread	widespread	ADJ
inlawrev-2960	230	34	agreement	agreement	NOUN
inlawrev-2960	230	35	on	on	ADP
inlawrev-2960	230	36	the	the	DET
inlawrev-2960	230	37	mechanics	mechanic	NOUN
inlawrev-2960	230	38	of	of	ADP
inlawrev-2960	230	39	an	an	DET
inlawrev-2960	230	40	audit	audit	NOUN
inlawrev-2960	230	41	,	,	PUNCT
inlawrev-2960	230	42	there	there	PRON
inlawrev-2960	230	43	is	be	VERB
inlawrev-2960	230	44	,	,	PUNCT
inlawrev-2960	230	45	however	however	ADV
inlawrev-2960	230	46	,	,	PUNCT
inlawrev-2960	230	47	considerable	considerable	ADJ
inlawrev-2960	230	48	disagreement	disagreement	NOUN
inlawrev-2960	230	49	concerning	concern	VERB
inlawrev-2960	230	50	the	the	DET
inlawrev-2960	230	51	proper	proper	ADJ
inlawrev-2960	230	52	role	role	NOUN
inlawrev-2960	230	53	of	of	ADP
inlawrev-2960	230	54	an	an	DET
inlawrev-2960	230	55	independent	independent	ADJ
inlawrev-2960	230	56	certified	certified	ADJ
inlawrev-2960	230	57	public	public	ADJ
inlawrev-2960	230	58	accountant	accountant	NOUN
inlawrev-2960	230	59	.	.	PUNCT
inlawrev-2960	231	1	essentially	essentially	ADV
inlawrev-2960	231	2	,	,	PUNCT
inlawrev-2960	231	3	there	there	PRON
inlawrev-2960	231	4	is	be	VERB
inlawrev-2960	231	5	disagreement	disagreement	NOUN
inlawrev-2960	231	6	as	as	ADP
inlawrev-2960	231	7	to	to	ADP
inlawrev-2960	231	8	whether	whether	SCONJ
inlawrev-2960	231	9	an	an	DET
inlawrev-2960	231	10	accountant	accountant	NOUN
inlawrev-2960	231	11	owes	owe	VERB
inlawrev-2960	231	12	ultimate	ultimate	ADJ
inlawrev-2960	231	13	allegiance	allegiance	NOUN
inlawrev-2960	231	14	to	to	ADP
inlawrev-2960	231	15	the	the	DET
inlawrev-2960	231	16	public	public	NOUN
inlawrev-2960	231	17	or	or	CCONJ
inlawrev-2960	231	18	to	to	ADP
inlawrev-2960	231	19	the	the	DET
inlawrev-2960	231	20	client	client	NOUN
inlawrev-2960	231	21	and	and	CCONJ
inlawrev-2960	231	22	disagreement	disagreement	NOUN
inlawrev-2960	231	23	as	as	ADP
inlawrev-2960	231	24	to	to	ADP
inlawrev-2960	231	25	whether	whether	SCONJ
inlawrev-2960	231	26	an	an	DET
inlawrev-2960	231	27	audit	audit	NOUN
inlawrev-2960	231	28	can	can	AUX
inlawrev-2960	231	29	be	be	AUX
inlawrev-2960	231	30	expected	expect	VERB
inlawrev-2960	231	31	to	to	PART
inlawrev-2960	231	32	reasonably	reasonably	ADV
inlawrev-2960	231	33	assure	assure	VERB
inlawrev-2960	231	34	that	that	SCONJ
inlawrev-2960	231	35	the	the	DET
inlawrev-2960	231	36	financial	financial	ADJ
inlawrev-2960	231	37	statements	statement	NOUN
inlawrev-2960	231	38	are	be	AUX
inlawrev-2960	231	39	accurate	accurate	ADJ
inlawrev-2960	231	40	.	.	PUNCT
inlawrev-2960	232	1	accountants	accountant	NOUN
inlawrev-2960	232	2	frequently	frequently	ADV
inlawrev-2960	232	3	refer	refer	VERB
inlawrev-2960	232	4	to	to	ADP
inlawrev-2960	232	5	this	this	PRON
inlawrev-2960	232	6	as	as	ADP
inlawrev-2960	232	7	the	the	DET
inlawrev-2960	232	8	*	*	ADJ
inlawrev-2960	232	9	*	*	ADJ
inlawrev-2960	232	10	expectation	expectation	NOUN
inlawrev-2960	232	11	gap	gap	NOUN
inlawrev-2960	232	12	"	"	PUNCT
inlawrev-2960	232	13	between	between	ADP
inlawrev-2960	232	14	public	public	ADJ
inlawrev-2960	232	15	perceptions	perception	NOUN
inlawrev-2960	232	16	and	and	CCONJ
inlawrev-2960	232	17	the	the	DET
inlawrev-2960	232	18	realities	reality	NOUN
inlawrev-2960	232	19	of	of	ADP
inlawrev-2960	232	20	an	an	DET
inlawrev-2960	232	21	auditor	auditor	NOUN
inlawrev-2960	232	22	's	's	PART
inlawrev-2960	232	23	role.^^	role.^^	NOUN
inlawrev-2960	232	24	traditionally	traditionally	ADV
inlawrev-2960	232	25	,	,	PUNCT
inlawrev-2960	232	26	in	in	ADP
inlawrev-2960	232	27	planning	planning	NOUN
inlawrev-2960	232	28	,	,	PUNCT
inlawrev-2960	232	29	conducting	conducting	NOUN
inlawrev-2960	232	30	,	,	PUNCT
inlawrev-2960	232	31	and	and	CCONJ
inlawrev-2960	232	32	reporting	report	VERB
inlawrev-2960	232	33	audits	audits	NOUN
inlawrev-2960	232	34	,	,	PUNCT
inlawrev-2960	232	35	accountants	accountant	NOUN
inlawrev-2960	232	36	have	have	AUX
inlawrev-2960	232	37	been	be	AUX
inlawrev-2960	232	38	expected	expect	VERB
inlawrev-2960	232	39	to	to	PART
inlawrev-2960	232	40	adhere	adhere	VERB
inlawrev-2960	232	41	to	to	ADP
inlawrev-2960	232	42	the	the	DET
inlawrev-2960	232	43	principles	principle	NOUN
inlawrev-2960	232	44	of	of	ADP
inlawrev-2960	232	45	'	'	PUNCT
inlawrev-2960	232	46	*	*	NOUN
inlawrev-2960	232	47	conservatism	conservatism	NOUN
inlawrev-2960	232	48	,	,	PUNCT
inlawrev-2960	232	49	skepticism	skepticism	NOUN
inlawrev-2960	232	50	,	,	PUNCT
inlawrev-2960	232	51	and	and	CCONJ
inlawrev-2960	232	52	independence	independence	NOUN
inlawrev-2960	232	53	.	.	PUNCT
inlawrev-2960	233	1	"^^	"^^	PROPN
inlawrev-2960	233	2	in	in	ADP
inlawrev-2960	233	3	united	united	PROPN
inlawrev-2960	233	4	states	states	PROPN
inlawrev-2960	233	5	v.	v.	PROPN
inlawrev-2960	233	6	arthur	arthur	PROPN
inlawrev-2960	233	7	young	young	PROPN
inlawrev-2960	233	8	&	&	CCONJ
inlawrev-2960	233	9	co.	co.	PROPN
inlawrev-2960	233	10	,^	,^	PUNCT
inlawrev-2960	233	11	''	''	PUNCT
inlawrev-2960	233	12	the	the	DET
inlawrev-2960	233	13	united	united	PROPN
inlawrev-2960	233	14	states	states	PROPN
inlawrev-2960	233	15	supreme	supreme	PROPN
inlawrev-2960	233	16	court	court	PROPN
inlawrev-2960	233	17	stated	state	VERB
inlawrev-2960	233	18	that	that	SCONJ
inlawrev-2960	233	19	an	an	DET
inlawrev-2960	233	20	auditor	auditor	NOUN
inlawrev-2960	233	21	's	's	PART
inlawrev-2960	233	22	responsibility	responsibility	NOUN
inlawrev-2960	233	23	to	to	ADP
inlawrev-2960	233	24	the	the	DET
inlawrev-2960	233	25	public	public	NOUN
inlawrev-2960	233	26	transcends	transcend	VERB
inlawrev-2960	233	27	an	an	DET
inlawrev-2960	233	28	auditor	auditor	NOUN
inlawrev-2960	233	29	's	's	PART
inlawrev-2960	233	30	employment	employment	NOUN
inlawrev-2960	233	31	relationship	relationship	NOUN
inlawrev-2960	233	32	with	with	ADP
inlawrev-2960	233	33	the	the	DET
inlawrev-2960	233	34	client	client	NOUN
inlawrev-2960	233	35	,	,	PUNCT
inlawrev-2960	233	36	thus	thus	ADV
inlawrev-2960	233	37	requiring	require	VERB
inlawrev-2960	233	38	an	an	DET
inlawrev-2960	233	39	auditor	auditor	NOUN
inlawrev-2960	233	40	to	to	PART
inlawrev-2960	233	41	maintain	maintain	VERB
inlawrev-2960	233	42	total	total	ADJ
inlawrev-2960	233	43	independence	independence	NOUN
inlawrev-2960	233	44	from	from	ADP
inlawrev-2960	233	45	the	the	PRON
inlawrev-2960	233	46	client.^^	client.^^	PROPN
inlawrev-2960	233	47	in	in	ADP
inlawrev-2960	233	48	arthur	arthur	PROPN
inlawrev-2960	233	49	young	young	PROPN
inlawrev-2960	233	50	,	,	PUNCT
inlawrev-2960	233	51	chief	chief	ADJ
inlawrev-2960	233	52	justice	justice	NOUN
inlawrev-2960	233	53	burger	burger	NOUN
inlawrev-2960	233	54	described	describe	VERB
inlawrev-2960	233	55	this	this	PRON
inlawrev-2960	233	56	*	*	PUNCT
inlawrev-2960	233	57	*	*	ADJ
inlawrev-2960	233	58	public	public	ADJ
inlawrev-2960	233	59	watchdog	watchdog	NOUN
inlawrev-2960	233	60	"	"	PUNCT
inlawrev-2960	233	61	role	role	NOUN
inlawrev-2960	233	62	:	:	PUNCT
inlawrev-2960	233	63	with	with	ADP
inlawrev-2960	233	64	financial	financial	ADJ
inlawrev-2960	233	65	statements	statement	NOUN
inlawrev-2960	233	66	,	,	PUNCT
inlawrev-2960	233	67	the	the	DET
inlawrev-2960	233	68	report	report	NOUN
inlawrev-2960	233	69	should	should	AUX
inlawrev-2960	233	70	contain	contain	VERB
inlawrev-2960	233	71	a	a	DET
inlawrev-2960	233	72	clear	clear	ADV
inlawrev-2960	233	73	-	-	PUNCT
inlawrev-2960	233	74	cut	cut	VERB
inlawrev-2960	233	75	indication	indication	NOUN
inlawrev-2960	233	76	of	of	ADP
inlawrev-2960	233	77	the	the	DET
inlawrev-2960	233	78	character	character	NOUN
inlawrev-2960	233	79	of	of	ADP
inlawrev-2960	233	80	the	the	DET
inlawrev-2960	233	81	auditor	auditor	NOUN
inlawrev-2960	233	82	's	's	PART
inlawrev-2960	233	83	work	work	NOUN
inlawrev-2960	233	84	,	,	PUNCT
inlawrev-2960	233	85	if	if	SCONJ
inlawrev-2960	233	86	any	any	PRON
inlawrev-2960	233	87	,	,	PUNCT
inlawrev-2960	233	88	and	and	CCONJ
inlawrev-2960	233	89	the	the	DET
inlawrev-2960	233	90	degree	degree	NOUN
inlawrev-2960	233	91	of	of	ADP
inlawrev-2960	233	92	responsibihty	responsibihty	ADP
inlawrev-2960	233	93	the	the	DET
inlawrev-2960	233	94	auditor	auditor	NOUN
inlawrev-2960	233	95	is	be	AUX
inlawrev-2960	233	96	taking	take	VERB
inlawrev-2960	233	97	.	.	PUNCT
inlawrev-2960	234	1	silver	silver	NOUN
inlawrev-2960	234	2	,	,	PUNCT
inlawrev-2960	234	3	compilations	compilation	NOUN
inlawrev-2960	234	4	,	,	PUNCT
inlawrev-2960	234	5	reviews	review	NOUN
inlawrev-2960	234	6	,	,	PUNCT
inlawrev-2960	234	7	and	and	CCONJ
inlawrev-2960	234	8	audits	audits	NOUN
inlawrev-2960	234	9	/	/	SYM
inlawrev-2960	234	10	the	the	DET
inlawrev-2960	234	11	audit	audit	NOUN
inlawrev-2960	234	12	process	process	NOUN
inlawrev-2960	234	13	,	,	PUNCT
inlawrev-2960	234	14	accountants	accountant	NOUN
inlawrev-2960	234	15	'	'	PART
inlawrev-2960	234	16	liability	liability	NOUN
inlawrev-2960	234	17	:	:	PUNCT
inlawrev-2960	235	1	a.l.i.-a.b.a	a.l.i.-a.b.a	NOUN
inlawrev-2960	235	2	.	.	PUNCT
inlawrev-2960	236	1	course	course	NOUN
inlawrev-2960	236	2	of	of	ADP
inlawrev-2960	236	3	study	study	NOUN
inlawrev-2960	236	4	materials	material	NOUN
inlawrev-2960	236	5	51	51	NUM
inlawrev-2960	236	6	,	,	PUNCT
inlawrev-2960	236	7	59	59	NUM
inlawrev-2960	236	8	-	-	SYM
inlawrev-2960	236	9	60	60	NUM
inlawrev-2960	236	10	(	(	PUNCT
inlawrev-2960	236	11	jan	jan	PROPN
inlawrev-2960	236	12	.	.	PROPN
inlawrev-2960	236	13	31	31	NUM
inlawrev-2960	236	14	feb	feb	X
inlawrev-2960	236	15	.	.	PROPN
inlawrev-2960	236	16	1	1	NUM
inlawrev-2960	236	17	,	,	PUNCT
inlawrev-2960	236	18	1991	1991	NUM
inlawrev-2960	236	19	)	)	PUNCT
inlawrev-2960	236	20	.	.	PUNCT
inlawrev-2960	237	1	51	51	NUM
inlawrev-2960	237	2	.	.	X
inlawrev-2960	237	3	hagen	hagen	PROPN
inlawrev-2960	237	4	,	,	PUNCT
inlawrev-2960	237	5	supra	supra	PROPN
inlawrev-2960	237	6	note	note	PROPN
inlawrev-2960	237	7	49	49	NUM
inlawrev-2960	237	8	,	,	PUNCT
inlawrev-2960	237	9	at	at	ADP
inlawrev-2960	237	10	69	69	NUM
inlawrev-2960	237	11	-	-	SYM
inlawrev-2960	237	12	71	71	NUM
inlawrev-2960	237	13	.	.	PUNCT
inlawrev-2960	237	14	52	52	NUM
inlawrev-2960	237	15	.	.	PUNCT
inlawrev-2960	238	1	i	i	PRON
inlawrev-2960	238	2	d	d	PROPN
inlawrev-2960	238	3	,	,	PUNCT
inlawrev-2960	238	4	at	at	ADP
inlawrev-2960	238	5	69	69	NUM
inlawrev-2960	238	6	.	.	PUNCT
inlawrev-2960	239	1	53	53	NUM
inlawrev-2960	239	2	.	.	PUNCT
inlawrev-2960	240	1	the	the	DET
inlawrev-2960	240	2	difference	difference	NOUN
inlawrev-2960	240	3	between	between	ADP
inlawrev-2960	240	4	a	a	DET
inlawrev-2960	240	5	qualified	qualified	ADJ
inlawrev-2960	240	6	opinion	opinion	NOUN
inlawrev-2960	240	7	and	and	CCONJ
inlawrev-2960	240	8	an	an	DET
inlawrev-2960	240	9	adverse	adverse	ADJ
inlawrev-2960	240	10	opinion	opinion	NOUN
inlawrev-2960	240	11	is	be	AUX
inlawrev-2960	240	12	"	"	PUNCT
inlawrev-2960	240	13	the	the	DET
inlawrev-2960	240	14	degree	degree	NOUN
inlawrev-2960	240	15	of	of	ADP
inlawrev-2960	240	16	materiality	materiality	NOUN
inlawrev-2960	240	17	of	of	ADP
inlawrev-2960	240	18	the	the	DET
inlawrev-2960	240	19	deficiency	deficiency	NOUN
inlawrev-2960	240	20	in	in	ADP
inlawrev-2960	240	21	the	the	DET
inlawrev-2960	240	22	financial	financial	ADJ
inlawrev-2960	240	23	statements	statement	NOUN
inlawrev-2960	240	24	.	.	PUNCT
inlawrev-2960	240	25	"	"	PUNCT
inlawrev-2960	241	1	i	i	PRON
inlawrev-2960	241	2	d.	d.	PROPN
inlawrev-2960	241	3	at	at	ADP
inlawrev-2960	241	4	70	70	NUM
inlawrev-2960	241	5	.	.	PUNCT
inlawrev-2960	242	1	54	54	NUM
inlawrev-2960	242	2	.	.	PUNCT
inlawrev-2960	243	1	wayne	wayne	PROPN
inlawrev-2960	243	2	,	,	PUNCT
inlawrev-2960	243	3	supra	supra	PROPN
inlawrev-2960	243	4	note	note	NOUN
inlawrev-2960	243	5	9	9	NUM
inlawrev-2960	243	6	,	,	PUNCT
inlawrev-2960	243	7	at	at	ADP
inlawrev-2960	243	8	1	1	NUM
inlawrev-2960	243	9	.	.	PUNCT
inlawrev-2960	244	1	see	see	VERB
inlawrev-2960	244	2	also	also	ADV
inlawrev-2960	244	3	hagen	hagen	PROPN
inlawrev-2960	244	4	,	,	PUNCT
inlawrev-2960	244	5	supra	supra	PROPN
inlawrev-2960	244	6	note	note	PROPN
inlawrev-2960	244	7	49	49	NUM
inlawrev-2960	244	8	,	,	PUNCT
inlawrev-2960	244	9	at	at	ADP
inlawrev-2960	244	10	71	71	NUM
inlawrev-2960	244	11	.	.	PUNCT
inlawrev-2960	245	1	55	55	NUM
inlawrev-2960	245	2	.	.	PUNCT
inlawrev-2960	246	1	see	see	VERB
inlawrev-2960	246	2	cpa	cpa	NOUN
inlawrev-2960	246	3	hearing	hearing	NOUN
inlawrev-2960	246	4	,	,	PUNCT
inlawrev-2960	246	5	supra	supra	PROPN
inlawrev-2960	246	6	note	note	PROPN
inlawrev-2960	246	7	22	22	NUM
inlawrev-2960	246	8	,	,	PUNCT
inlawrev-2960	246	9	at	at	ADP
inlawrev-2960	246	10	79	79	NUM
inlawrev-2960	246	11	.	.	PUNCT
inlawrev-2960	247	1	see	see	VERB
inlawrev-2960	247	2	also	also	ADV
inlawrev-2960	247	3	morrison	morrison	PROPN
inlawrev-2960	247	4	,	,	PUNCT
inlawrev-2960	247	5	the	the	DET
inlawrev-2960	247	6	difficulties	difficulty	NOUN
inlawrev-2960	247	7	facing	face	VERB
inlawrev-2960	247	8	today	today	NOUN
inlawrev-2960	247	9	's	's	PART
inlawrev-2960	247	10	bank	bank	NOUN
inlawrev-2960	247	11	and	and	CCONJ
inlawrev-2960	247	12	savings	saving	NOUN
inlawrev-2960	247	13	and	and	CCONJ
inlawrev-2960	247	14	loan	loan	NOUN
inlawrev-2960	247	15	association	association	NOUN
inlawrev-2960	247	16	auditor	auditor	NOUN
inlawrev-2960	247	17	:	:	PUNCT
inlawrev-2960	247	18	an	an	DET
inlawrev-2960	247	19	auditor	auditor	NOUN
inlawrev-2960	247	20	's	's	PART
inlawrev-2960	247	21	perspective	perspective	NOUN
inlawrev-2960	247	22	,	,	PUNCT
inlawrev-2960	247	23	653	653	NUM
inlawrev-2960	247	24	prac	prac	NOUN
inlawrev-2960	247	25	.	.	PUNCT
inlawrev-2960	248	1	l.	l.	PROPN
inlawrev-2960	248	2	inst	inst	PROPN
inlawrev-2960	248	3	.	.	PROPN
inlawrev-2960	248	4	135	135	NUM
inlawrev-2960	248	5	(	(	PUNCT
inlawrev-2960	248	6	1989	1989	NUM
inlawrev-2960	248	7	)	)	PUNCT
inlawrev-2960	248	8	;	;	PUNCT
inlawrev-2960	248	9	neebes	neebe	NOUN
inlawrev-2960	248	10	,	,	PUNCT
inlawrev-2960	248	11	guy	guy	NOUN
inlawrev-2960	248	12	,	,	PUNCT
inlawrev-2960	248	13	&	&	CCONJ
inlawrev-2960	248	14	whittington	whittington	PROPN
inlawrev-2960	248	15	,	,	PUNCT
inlawrev-2960	248	16	illegal	illegal	ADJ
inlawrev-2960	248	17	acts	act	NOUN
inlawrev-2960	248	18	:	:	PUNCT
inlawrev-2960	248	19	what	what	PRON
inlawrev-2960	248	20	are	be	AUX
inlawrev-2960	248	21	the	the	DET
inlawrev-2960	248	22	auditors	auditor	NOUN
inlawrev-2960	248	23	'	'	PART
inlawrev-2960	248	24	responsibilities	responsibility	NOUN
inlawrev-2960	248	25	?	?	PUNCT
inlawrev-2960	248	26	,	,	PUNCT
inlawrev-2960	248	27	171	171	NUM
inlawrev-2960	248	28	j.	j.	NOUN
inlawrev-2960	248	29	of	of	ADP
inlawrev-2960	248	30	acct	acct	NOUN
inlawrev-2960	248	31	.	.	PUNCT
inlawrev-2960	249	1	89	89	NUM
inlawrev-2960	249	2	(	(	PUNCT
inlawrev-2960	249	3	1991	1991	NUM
inlawrev-2960	249	4	)	)	PUNCT
inlawrev-2960	249	5	.	.	PUNCT
inlawrev-2960	250	1	56	56	NUM
inlawrev-2960	250	2	.	.	X
inlawrev-2960	250	3	see	see	VERB
inlawrev-2960	250	4	cpa	cpa	NOUN
inlawrev-2960	250	5	hearing	hearing	NOUN
inlawrev-2960	250	6	,	,	PUNCT
inlawrev-2960	250	7	supra	supra	PROPN
inlawrev-2960	250	8	note	note	PROPN
inlawrev-2960	250	9	22	22	NUM
inlawrev-2960	250	10	,	,	PUNCT
inlawrev-2960	250	11	at	at	ADP
inlawrev-2960	250	12	58	58	NUM
inlawrev-2960	250	13	(	(	PUNCT
inlawrev-2960	250	14	statement	statement	NOUN
inlawrev-2960	250	15	of	of	ADP
inlawrev-2960	250	16	thomas	thomas	PROPN
inlawrev-2960	250	17	bloom	bloom	PROPN
inlawrev-2960	250	18	,	,	PUNCT
inlawrev-2960	250	19	former	former	ADJ
inlawrev-2960	250	20	chief	chief	ADJ
inlawrev-2960	250	21	accountant	accountant	NOUN
inlawrev-2960	250	22	for	for	ADP
inlawrev-2960	250	23	the	the	DET
inlawrev-2960	250	24	federal	federal	PROPN
inlawrev-2960	250	25	home	home	PROPN
inlawrev-2960	250	26	loan	loan	PROPN
inlawrev-2960	250	27	bank	bank	PROPN
inlawrev-2960	250	28	board	board	PROPN
inlawrev-2960	250	29	)	)	PUNCT
inlawrev-2960	250	30	.	.	PUNCT
inlawrev-2960	251	1	57	57	NUM
inlawrev-2960	251	2	.	.	X
inlawrev-2960	251	3	465	465	NUM
inlawrev-2960	251	4	u.s	u.s	PROPN
inlawrev-2960	251	5	.	.	PROPN
inlawrev-2960	251	6	805	805	NUM
inlawrev-2960	251	7	(	(	PUNCT
inlawrev-2960	251	8	1984	1984	NUM
inlawrev-2960	251	9	)	)	PUNCT
inlawrev-2960	251	10	.	.	PUNCT
inlawrev-2960	252	1	58	58	NUM
inlawrev-2960	252	2	.	.	PUNCT
inlawrev-2960	253	1	i	i	PRON
inlawrev-2960	253	2	d.	d.	PROPN
inlawrev-2960	253	3	at	at	ADP
inlawrev-2960	253	4	817	817	NUM
inlawrev-2960	253	5	.	.	PUNCT
inlawrev-2960	254	1	486	486	NUM
inlawrev-2960	254	2	indiana	indiana	PROPN
inlawrev-2960	254	3	law	law	PROPN
inlawrev-2960	254	4	review	review	NOUN
inlawrev-2960	254	5	[	[	X
inlawrev-2960	254	6	vol	vol	NOUN
inlawrev-2960	254	7	.	.	NOUN
inlawrev-2960	254	8	25:475	25:475	NUM
inlawrev-2960	254	9	an	an	DET
inlawrev-2960	254	10	independent	independent	ADJ
inlawrev-2960	254	11	certified	certified	ADJ
inlawrev-2960	254	12	public	public	ADJ
inlawrev-2960	254	13	accountant	accountant	NOUN
inlawrev-2960	254	14	performs	perform	VERB
inlawrev-2960	254	15	a	a	DET
inlawrev-2960	254	16	different	different	ADJ
inlawrev-2960	254	17	role	role	NOUN
inlawrev-2960	254	18	.	.	PUNCT
inlawrev-2960	255	1	by	by	ADP
inlawrev-2960	255	2	certifying	certify	VERB
inlawrev-2960	255	3	the	the	DET
inlawrev-2960	255	4	public	public	ADJ
inlawrev-2960	255	5	reports	report	NOUN
inlawrev-2960	255	6	that	that	PRON
inlawrev-2960	255	7	collectively	collectively	ADV
inlawrev-2960	255	8	depict	depict	VERB
inlawrev-2960	255	9	a	a	DET
inlawrev-2960	255	10	corporation	corporation	NOUN
inlawrev-2960	255	11	's	's	PART
inlawrev-2960	255	12	financial	financial	ADJ
inlawrev-2960	255	13	status	status	NOUN
inlawrev-2960	255	14	,	,	PUNCT
inlawrev-2960	255	15	the	the	DET
inlawrev-2960	255	16	independent	independent	ADJ
inlawrev-2960	255	17	auditor	auditor	NOUN
inlawrev-2960	255	18	assumes	assume	VERB
inlawrev-2960	255	19	a	a	DET
inlawrev-2960	255	20	public	public	ADJ
inlawrev-2960	255	21	responsibility	responsibility	NOUN
inlawrev-2960	255	22	transcending	transcend	VERB
inlawrev-2960	255	23	any	any	DET
inlawrev-2960	255	24	employment	employment	NOUN
inlawrev-2960	255	25	relationship	relationship	NOUN
inlawrev-2960	255	26	with	with	ADP
inlawrev-2960	255	27	the	the	DET
inlawrev-2960	255	28	chent	chent	NOUN
inlawrev-2960	255	29	.	.	PUNCT
inlawrev-2960	256	1	the	the	DET
inlawrev-2960	256	2	independent	independent	ADJ
inlawrev-2960	256	3	public	public	ADJ
inlawrev-2960	256	4	accountant	accountant	NOUN
inlawrev-2960	256	5	performing	perform	VERB
inlawrev-2960	256	6	this	this	DET
inlawrev-2960	256	7	special	special	ADJ
inlawrev-2960	256	8	function	function	NOUN
inlawrev-2960	256	9	owes	owe	VERB
inlawrev-2960	256	10	ultimate	ultimate	ADJ
inlawrev-2960	256	11	allegiance	allegiance	NOUN
inlawrev-2960	256	12	to	to	ADP
inlawrev-2960	256	13	the	the	DET
inlawrev-2960	256	14	corporation	corporation	NOUN
inlawrev-2960	256	15	's	's	PART
inlawrev-2960	256	16	creditors	creditor	NOUN
inlawrev-2960	256	17	and	and	CCONJ
inlawrev-2960	256	18	stockholders	stockholder	NOUN
inlawrev-2960	256	19	,	,	PUNCT
inlawrev-2960	256	20	as	as	ADV
inlawrev-2960	256	21	well	well	ADV
inlawrev-2960	256	22	as	as	ADP
inlawrev-2960	256	23	to	to	ADP
inlawrev-2960	256	24	[	[	X
inlawrev-2960	256	25	the	the	X
inlawrev-2960	256	26	]	]	PUNCT
inlawrev-2960	256	27	investing	invest	VERB
inlawrev-2960	256	28	public	public	NOUN
inlawrev-2960	256	29	.	.	PUNCT
inlawrev-2960	257	1	this	this	PRON
inlawrev-2960	257	2	*	*	PUNCT
inlawrev-2960	257	3	'	'	PUNCT
inlawrev-2960	257	4	public	public	ADJ
inlawrev-2960	257	5	watchdog	watchdog	NOUN
inlawrev-2960	257	6	"	"	PUNCT
inlawrev-2960	257	7	function	function	NOUN
inlawrev-2960	257	8	demands	demand	NOUN
inlawrev-2960	257	9	that	that	SCONJ
inlawrev-2960	257	10	the	the	DET
inlawrev-2960	257	11	accountant	accountant	NOUN
inlawrev-2960	257	12	maintain	maintain	VERB
inlawrev-2960	257	13	total	total	ADJ
inlawrev-2960	257	14	independence	independence	NOUN
inlawrev-2960	257	15	from	from	ADP
inlawrev-2960	257	16	the	the	DET
inlawrev-2960	257	17	client	client	NOUN
inlawrev-2960	257	18	at	at	ADP
inlawrev-2960	257	19	all	all	DET
inlawrev-2960	257	20	times	time	NOUN
inlawrev-2960	257	21	and	and	CCONJ
inlawrev-2960	257	22	requires	require	VERB
inlawrev-2960	257	23	complete	complete	ADJ
inlawrev-2960	257	24	fidelity	fidelity	NOUN
inlawrev-2960	257	25	to	to	ADP
inlawrev-2960	257	26	the	the	DET
inlawrev-2960	257	27	public	public	PROPN
inlawrev-2960	257	28	trust	trust	PROPN
inlawrev-2960	257	29	.	.	PUNCT
inlawrev-2960	257	30	^^	^^	PUNCT
inlawrev-2960	257	31	however	however	ADV
inlawrev-2960	257	32	,	,	PUNCT
inlawrev-2960	257	33	even	even	ADV
inlawrev-2960	257	34	if	if	SCONJ
inlawrev-2960	257	35	accountants	accountant	NOUN
inlawrev-2960	257	36	accept	accept	VERB
inlawrev-2960	257	37	this	this	DET
inlawrev-2960	257	38	"	"	PUNCT
inlawrev-2960	257	39	public	public	ADJ
inlawrev-2960	257	40	watchdog	watchdog	NOUN
inlawrev-2960	257	41	"	"	PUNCT
inlawrev-2960	257	42	role	role	NOUN
inlawrev-2960	257	43	and	and	CCONJ
inlawrev-2960	257	44	accept	accept	VERB
inlawrev-2960	257	45	ultimate	ultimate	ADJ
inlawrev-2960	257	46	allegiance	allegiance	NOUN
inlawrev-2960	257	47	to	to	ADP
inlawrev-2960	257	48	the	the	DET
inlawrev-2960	257	49	public	public	NOUN
inlawrev-2960	257	50	,	,	PUNCT
inlawrev-2960	257	51	accountants	accountant	NOUN
inlawrev-2960	257	52	still	still	ADV
inlawrev-2960	257	53	caution	caution	VERB
inlawrev-2960	257	54	against	against	ADP
inlawrev-2960	257	55	complete	complete	ADJ
inlawrev-2960	257	56	or	or	CCONJ
inlawrev-2960	257	57	unreasonable	unreasonable	ADJ
inlawrev-2960	257	58	reliance	reliance	NOUN
inlawrev-2960	257	59	upon	upon	SCONJ
inlawrev-2960	257	60	audits	audits	NOUN
inlawrev-2960	257	61	,	,	PUNCT
inlawrev-2960	257	62	arguing	argue	VERB
inlawrev-2960	257	63	that	that	SCONJ
inlawrev-2960	257	64	an	an	DET
inlawrev-2960	257	65	audit	audit	NOUN
inlawrev-2960	257	66	can	can	AUX
inlawrev-2960	257	67	not	not	PART
inlawrev-2960	257	68	guarantee	guarantee	VERB
inlawrev-2960	257	69	that	that	SCONJ
inlawrev-2960	257	70	an	an	DET
inlawrev-2960	257	71	institution	institution	NOUN
inlawrev-2960	257	72	's	's	PART
inlawrev-2960	257	73	financial	financial	ADJ
inlawrev-2960	257	74	records	record	NOUN
inlawrev-2960	257	75	are	be	AUX
inlawrev-2960	257	76	accurate	accurate	ADJ
inlawrev-2960	257	77	.	.	PUNCT
inlawrev-2960	258	1	as	as	SCONJ
inlawrev-2960	258	2	expressed	express	VERB
inlawrev-2960	258	3	by	by	ADP
inlawrev-2960	258	4	the	the	DET
inlawrev-2960	258	5	commission	commission	NOUN
inlawrev-2960	258	6	on	on	ADP
inlawrev-2960	258	7	fraudulent	fraudulent	ADJ
inlawrev-2960	258	8	financial	financial	ADJ
inlawrev-2960	258	9	reporting	reporting	NOUN
inlawrev-2960	258	10	in	in	ADP
inlawrev-2960	258	11	its	its	PRON
inlawrev-2960	258	12	1987	1987	NUM
inlawrev-2960	258	13	report	report	NOUN
inlawrev-2960	258	14	:	:	PUNCT
inlawrev-2960	258	15	[	[	X
inlawrev-2960	258	16	a]n	a]n	ADJ
inlawrev-2960	258	17	audit	audit	NOUN
inlawrev-2960	258	18	can	can	AUX
inlawrev-2960	258	19	not	not	PART
inlawrev-2960	258	20	and	and	CCONJ
inlawrev-2960	258	21	does	do	AUX
inlawrev-2960	258	22	not	not	PART
inlawrev-2960	258	23	guarantee	guarantee	VERB
inlawrev-2960	258	24	or	or	CCONJ
inlawrev-2960	258	25	provide	provide	VERB
inlawrev-2960	258	26	absolute	absolute	ADJ
inlawrev-2960	258	27	assurance	assurance	NOUN
inlawrev-2960	258	28	that	that	PRON
inlawrev-2960	258	29	the	the	DET
inlawrev-2960	258	30	financial	financial	ADJ
inlawrev-2960	258	31	statements	statement	NOUN
inlawrev-2960	258	32	are	be	AUX
inlawrev-2960	258	33	reliable	reliable	ADJ
inlawrev-2960	258	34	and	and	CCONJ
inlawrev-2960	258	35	accurate	accurate	ADJ
inlawrev-2960	258	36	.	.	PUNCT
inlawrev-2960	259	1	these	these	DET
inlawrev-2960	259	2	clarifications	clarification	NOUN
inlawrev-2960	259	3	will	will	AUX
inlawrev-2960	259	4	help	help	VERB
inlawrev-2960	259	5	to	to	PART
inlawrev-2960	259	6	confirm	confirm	VERB
inlawrev-2960	259	7	to	to	ADP
inlawrev-2960	259	8	all	all	DET
inlawrev-2960	259	9	concerned	concerned	ADJ
inlawrev-2960	259	10	that	that	SCONJ
inlawrev-2960	259	11	management	management	NOUN
inlawrev-2960	259	12	has	have	VERB
inlawrev-2960	259	13	primary	primary	ADJ
inlawrev-2960	259	14	responsibility	responsibility	NOUN
inlawrev-2960	259	15	for	for	ADP
inlawrev-2960	259	16	the	the	DET
inlawrev-2960	259	17	financial	financial	ADJ
inlawrev-2960	259	18	statements	statement	NOUN
inlawrev-2960	259	19	and	and	CCONJ
inlawrev-2960	259	20	to	to	PART
inlawrev-2960	259	21	protect	protect	VERB
inlawrev-2960	259	22	users	user	NOUN
inlawrev-2960	259	23	of	of	ADP
inlawrev-2960	259	24	financial	financial	ADJ
inlawrev-2960	259	25	statements	statement	NOUN
inlawrev-2960	259	26	from	from	ADP
inlawrev-2960	259	27	placing	place	VERB
inlawrev-2960	259	28	more	more	ADJ
inlawrev-2960	259	29	reliance	reliance	NOUN
inlawrev-2960	259	30	on	on	ADP
inlawrev-2960	259	31	the	the	DET
inlawrev-2960	259	32	audit	audit	NOUN
inlawrev-2960	259	33	process	process	NOUN
inlawrev-2960	259	34	than	than	SCONJ
inlawrev-2960	259	35	is	be	AUX
inlawrev-2960	259	36	reasonable.^	reasonable.^	NOUN
inlawrev-2960	259	37	thus	thus	ADV
inlawrev-2960	259	38	,	,	PUNCT
inlawrev-2960	259	39	there	there	PRON
inlawrev-2960	259	40	is	be	VERB
inlawrev-2960	259	41	a	a	DET
inlawrev-2960	259	42	tension	tension	NOUN
inlawrev-2960	259	43	at	at	ADP
inlawrev-2960	259	44	the	the	DET
inlawrev-2960	259	45	heart	heart	NOUN
inlawrev-2960	259	46	of	of	ADP
inlawrev-2960	259	47	the	the	DET
inlawrev-2960	259	48	auditing	auditing	NOUN
inlawrev-2960	259	49	process	process	NOUN
inlawrev-2960	259	50	between	between	ADP
inlawrev-2960	259	51	an	an	DET
inlawrev-2960	259	52	accountant	accountant	NOUN
inlawrev-2960	259	53	's	's	PART
inlawrev-2960	259	54	ultimate	ultimate	ADJ
inlawrev-2960	259	55	allegiance	allegiance	NOUN
inlawrev-2960	259	56	to	to	ADP
inlawrev-2960	259	57	the	the	DET
inlawrev-2960	259	58	public	public	NOUN
inlawrev-2960	259	59	or	or	CCONJ
inlawrev-2960	259	60	to	to	ADP
inlawrev-2960	259	61	the	the	DET
inlawrev-2960	259	62	client	client	NOUN
inlawrev-2960	259	63	.	.	PUNCT
inlawrev-2960	260	1	moreover	moreover	ADV
inlawrev-2960	260	2	,	,	PUNCT
inlawrev-2960	260	3	regardless	regardless	ADV
inlawrev-2960	260	4	of	of	ADP
inlawrev-2960	260	5	the	the	DET
inlawrev-2960	260	6	primary	primary	ADJ
inlawrev-2960	260	7	allegiance	allegiance	NOUN
inlawrev-2960	260	8	owed	owe	VERB
inlawrev-2960	260	9	by	by	ADP
inlawrev-2960	260	10	the	the	DET
inlawrev-2960	260	11	auditor	auditor	NOUN
inlawrev-2960	260	12	,	,	PUNCT
inlawrev-2960	260	13	there	there	PRON
inlawrev-2960	260	14	remains	remain	VERB
inlawrev-2960	260	15	an	an	DET
inlawrev-2960	260	16	unresolved	unresolved	ADJ
inlawrev-2960	260	17	issue	issue	NOUN
inlawrev-2960	260	18	of	of	ADP
inlawrev-2960	260	19	just	just	ADV
inlawrev-2960	260	20	how	how	SCONJ
inlawrev-2960	260	21	accurate	accurate	ADJ
inlawrev-2960	260	22	the	the	DET
inlawrev-2960	260	23	audit	audit	NOUN
inlawrev-2960	260	24	is	be	AUX
inlawrev-2960	260	25	purporting	purport	VERB
inlawrev-2960	260	26	to	to	PART
inlawrev-2960	260	27	be	be	AUX
inlawrev-2960	260	28	,	,	PUNCT
inlawrev-2960	260	29	and	and	CCONJ
inlawrev-2960	260	30	therefore	therefore	ADV
inlawrev-2960	260	31	,	,	PUNCT
inlawrev-2960	260	32	what	what	DET
inlawrev-2960	260	33	degree	degree	NOUN
inlawrev-2960	260	34	of	of	ADP
inlawrev-2960	260	35	rehance	rehance	NOUN
inlawrev-2960	260	36	on	on	ADP
inlawrev-2960	260	37	the	the	DET
inlawrev-2960	260	38	audit	audit	NOUN
inlawrev-2960	260	39	is	be	AUX
inlawrev-2960	260	40	reasonable	reasonable	ADJ
inlawrev-2960	260	41	.	.	PUNCT
inlawrev-2960	261	1	b.	b.	NOUN
inlawrev-2960	261	2	indications	indication	NOUN
inlawrev-2960	261	3	of	of	ADP
inlawrev-2960	261	4	accountant	accountant	NOUN
inlawrev-2960	261	5	misconduct	misconduct	NOUN
inlawrev-2960	261	6	in	in	ADP
inlawrev-2960	261	7	auditing	audit	VERB
inlawrev-2960	261	8	s&ls	s&ls	PROPN
inlawrev-2960	261	9	throughout	throughout	ADP
inlawrev-2960	261	10	the	the	DET
inlawrev-2960	261	11	evolution	evolution	NOUN
inlawrev-2960	261	12	of	of	ADP
inlawrev-2960	261	13	the	the	DET
inlawrev-2960	261	14	s&l	s&l	PROPN
inlawrev-2960	261	15	crisis	crisis	NOUN
inlawrev-2960	261	16	,	,	PUNCT
inlawrev-2960	261	17	some	some	DET
inlawrev-2960	261	18	s&ls	s&ls	PROPN
inlawrev-2960	261	19	were	be	AUX
inlawrev-2960	261	20	audited	audit	VERB
inlawrev-2960	261	21	by	by	ADP
inlawrev-2960	261	22	accounting	accounting	NOUN
inlawrev-2960	261	23	firms	firm	NOUN
inlawrev-2960	261	24	and	and	CCONJ
inlawrev-2960	261	25	were	be	AUX
inlawrev-2960	261	26	given	give	VERB
inlawrev-2960	261	27	"	"	PUNCT
inlawrev-2960	261	28	clean	clean	ADJ
inlawrev-2960	261	29	audits	audits	NOUN
inlawrev-2960	261	30	"	"	PUNCT
inlawrev-2960	261	31	only	only	ADV
inlawrev-2960	261	32	to	to	PART
inlawrev-2960	261	33	be	be	AUX
inlawrev-2960	261	34	declared	declare	VERB
inlawrev-2960	261	35	insolvent	insolvent	ADJ
inlawrev-2960	261	36	shortly	shortly	ADV
inlawrev-2960	261	37	thereafter.^	thereafter.^	NOUN
inlawrev-2960	261	38	'	'	PUNCT
inlawrev-2960	261	39	in	in	ADP
inlawrev-2960	261	40	california	california	PROPN
inlawrev-2960	261	41	,	,	PUNCT
inlawrev-2960	261	42	for	for	ADP
inlawrev-2960	261	43	example	example	NOUN
inlawrev-2960	261	44	,	,	PUNCT
inlawrev-2960	261	45	twenty	twenty	NUM
inlawrev-2960	261	46	-	-	PUNCT
inlawrev-2960	261	47	nine	nine	NUM
inlawrev-2960	261	48	of	of	ADP
inlawrev-2960	261	49	thirty	thirty	NUM
inlawrev-2960	261	50	-	-	PUNCT
inlawrev-2960	261	51	one	one	NUM
inlawrev-2960	261	52	insolvent	insolvent	ADJ
inlawrev-2960	261	53	s&ls	s&ls	NOUN
inlawrev-2960	261	54	were	be	AUX
inlawrev-2960	261	55	given	give	VERB
inlawrev-2960	261	56	"	"	PUNCT
inlawrev-2960	261	57	clean	clean	ADJ
inlawrev-2960	261	58	audits	audits	NOUN
inlawrev-2960	261	59	"	"	PUNCT
inlawrev-2960	261	60	by	by	ADP
inlawrev-2960	261	61	their	their	PRON
inlawrev-2960	261	62	accounting	accounting	NOUN
inlawrev-2960	261	63	firms.^^	firms.^^	NOUN
inlawrev-2960	261	64	similarly	similarly	ADV
inlawrev-2960	261	65	,	,	PUNCT
inlawrev-2960	261	66	in	in	ADP
inlawrev-2960	261	67	the	the	DET
inlawrev-2960	261	68	fdic	fdic	PROPN
inlawrev-2960	261	69	's	's	PART
inlawrev-2960	261	70	suit	suit	NOUN
inlawrev-2960	261	71	against	against	ADP
inlawrev-2960	261	72	accounting	accounting	NOUN
inlawrev-2960	261	73	firm	firm	NOUN
inlawrev-2960	261	74	ernst	ernst	PROPN
inlawrev-2960	261	75	&	&	CCONJ
inlawrev-2960	261	76	young	young	PROPN
inlawrev-2960	261	77	(	(	PUNCT
inlawrev-2960	261	78	formerly	formerly	ADV
inlawrev-2960	261	79	arthur	arthur	PROPN
inlawrev-2960	261	80	young	young	PROPN
inlawrev-2960	261	81	)	)	PUNCT
inlawrev-2960	261	82	for	for	ADP
inlawrev-2960	261	83	the	the	DET
inlawrev-2960	261	84	accountants	accountant	NOUN
inlawrev-2960	261	85	'	'	PART
inlawrev-2960	261	86	audits	audits	NOUN
inlawrev-2960	261	87	of	of	ADP
inlawrev-2960	261	88	western	western	ADJ
inlawrev-2960	261	89	59	59	NUM
inlawrev-2960	261	90	.	.	PUNCT
inlawrev-2960	262	1	i	i	PRON
inlawrev-2960	262	2	d.	d.	PROPN
inlawrev-2960	262	3	at	at	ADP
inlawrev-2960	262	4	817	817	NUM
inlawrev-2960	262	5	-	-	SYM
inlawrev-2960	262	6	18	18	NUM
inlawrev-2960	262	7	.	.	PUNCT
inlawrev-2960	262	8	60	60	NUM
inlawrev-2960	262	9	.	.	PUNCT
inlawrev-2960	263	1	cpa	cpa	PROPN
inlawrev-2960	263	2	hearing	hearing	NOUN
inlawrev-2960	263	3	,	,	PUNCT
inlawrev-2960	263	4	supra	supra	PROPN
inlawrev-2960	263	5	note	note	PROPN
inlawrev-2960	263	6	22	22	NUM
inlawrev-2960	263	7	,	,	PUNCT
inlawrev-2960	263	8	at	at	ADP
inlawrev-2960	263	9	162	162	NUM
inlawrev-2960	263	10	(	(	PUNCT
inlawrev-2960	263	11	written	write	VERB
inlawrev-2960	263	12	statement	statement	NOUN
inlawrev-2960	263	13	of	of	ADP
inlawrev-2960	263	14	william	william	PROPN
inlawrev-2960	263	15	l.	l.	PROPN
inlawrev-2960	263	16	gladstone	gladstone	PROPN
inlawrev-2960	263	17	,	,	PUNCT
inlawrev-2960	263	18	chairman	chairman	NOUN
inlawrev-2960	263	19	of	of	ADP
inlawrev-2960	263	20	arthur	arthur	PROPN
inlawrev-2960	263	21	young	young	PROPN
inlawrev-2960	263	22	&	&	CCONJ
inlawrev-2960	263	23	company	company	PROPN
inlawrev-2960	263	24	,	,	PUNCT
inlawrev-2960	263	25	quoting	quote	VERB
inlawrev-2960	263	26	the	the	DET
inlawrev-2960	263	27	report	report	NOUN
inlawrev-2960	263	28	of	of	ADP
inlawrev-2960	263	29	the	the	DET
inlawrev-2960	263	30	national	national	ADJ
inlawrev-2960	263	31	commission	commission	PROPN
inlawrev-2960	263	32	on	on	ADP
inlawrev-2960	263	33	fraudulent	fraudulent	ADJ
inlawrev-2960	263	34	financial	financial	ADJ
inlawrev-2960	263	35	reporting	reporting	NOUN
inlawrev-2960	263	36	,	,	PUNCT
inlawrev-2960	263	37	oct	oct	PROPN
inlawrev-2960	263	38	.	.	PROPN
inlawrev-2960	263	39	1987	1987	NUM
inlawrev-2960	263	40	)	)	PUNCT
inlawrev-2960	263	41	.	.	PUNCT
inlawrev-2960	264	1	61	61	NUM
inlawrev-2960	264	2	.	.	PUNCT
inlawrev-2960	264	3	wayne	wayne	PROPN
inlawrev-2960	264	4	,	,	PUNCT
inlawrev-2960	264	5	supra	supra	PROPN
inlawrev-2960	264	6	note	note	NOUN
inlawrev-2960	264	7	9	9	NUM
inlawrev-2960	264	8	,	,	PUNCT
inlawrev-2960	264	9	at	at	ADP
inlawrev-2960	264	10	12	12	NUM
inlawrev-2960	264	11	.	.	PUNCT
inlawrev-2960	265	1	62	62	NUM
inlawrev-2960	265	2	.	.	PUNCT
inlawrev-2960	266	1	roberts	roberts	PROPN
inlawrev-2960	266	2	&	&	CCONJ
inlawrev-2960	266	3	cohen	cohen	PROPN
inlawrev-2960	266	4	,	,	PUNCT
inlawrev-2960	266	5	supra	supra	PROPN
inlawrev-2960	266	6	note	note	PROPN
inlawrev-2960	266	7	10	10	NUM
inlawrev-2960	266	8	,	,	PUNCT
inlawrev-2960	266	9	at	at	ADP
inlawrev-2960	266	10	59	59	NUM
inlawrev-2960	266	11	.	.	PUNCT
inlawrev-2960	266	12	1991	1991	NUM
inlawrev-2960	266	13	]	]	PUNCT
inlawrev-2960	266	14	accountants	accountant	NOUN
inlawrev-2960	266	15	'	'	PART
inlawrev-2960	266	16	liability	liability	NOUN
inlawrev-2960	266	17	487	487	NUM
inlawrev-2960	266	18	savings	saving	NOUN
inlawrev-2960	266	19	&	&	CCONJ
inlawrev-2960	266	20	loan	loan	PROPN
inlawrev-2960	266	21	in	in	ADP
inlawrev-2960	266	22	dallas	dallas	PROPN
inlawrev-2960	266	23	,	,	PUNCT
inlawrev-2960	266	24	texas	texas	PROPN
inlawrev-2960	266	25	,	,	PUNCT
inlawrev-2960	266	26	the	the	DET
inlawrev-2960	266	27	fdic	fdic	PROPN
inlawrev-2960	266	28	alleges	allege	VERB
inlawrev-2960	266	29	that	that	SCONJ
inlawrev-2960	266	30	western	western	PROPN
inlawrev-2960	266	31	's	's	PART
inlawrev-2960	266	32	financial	financial	ADJ
inlawrev-2960	266	33	statements	statement	NOUN
inlawrev-2960	266	34	should	should	AUX
inlawrev-2960	266	35	have	have	AUX
inlawrev-2960	266	36	shown	show	VERB
inlawrev-2960	266	37	that	that	SCONJ
inlawrev-2960	266	38	western	western	ADJ
inlawrev-2960	266	39	had	have	VERB
inlawrev-2960	266	40	a	a	DET
inlawrev-2960	266	41	negative	negative	ADJ
inlawrev-2960	266	42	net	net	ADJ
inlawrev-2960	266	43	worth	worth	NOUN
inlawrev-2960	266	44	of	of	ADP
inlawrev-2960	266	45	at	at	ADV
inlawrev-2960	266	46	least	least	ADV
inlawrev-2960	266	47	$	$	SYM
inlawrev-2960	266	48	100,000,000	100,000,000	NUM
inlawrev-2960	266	49	at	at	ADP
inlawrev-2960	266	50	the	the	DET
inlawrev-2960	266	51	end	end	NOUN
inlawrev-2960	266	52	of	of	ADP
inlawrev-2960	266	53	1984	1984	NUM
inlawrev-2960	266	54	and	and	CCONJ
inlawrev-2960	266	55	a	a	DET
inlawrev-2960	266	56	negative	negative	ADJ
inlawrev-2960	266	57	net	net	ADJ
inlawrev-2960	266	58	worth	worth	NOUN
inlawrev-2960	266	59	of	of	ADP
inlawrev-2960	266	60	at	at	ADV
inlawrev-2960	266	61	least	least	ADV
inlawrev-2960	266	62	$	$	SYM
inlawrev-2960	266	63	200,000,000	200,000,000	NUM
inlawrev-2960	266	64	at	at	ADP
inlawrev-2960	266	65	the	the	DET
inlawrev-2960	266	66	end	end	NOUN
inlawrev-2960	266	67	of	of	ADP
inlawrev-2960	266	68	1985	1985	NUM
inlawrev-2960	266	69	,	,	PUNCT
inlawrev-2960	266	70	yet	yet	CCONJ
inlawrev-2960	266	71	arthur	arthur	PROPN
inlawrev-2960	266	72	young	young	PROPN
inlawrev-2960	266	73	gave	give	VERB
inlawrev-2960	266	74	'	'	PUNCT
inlawrev-2960	266	75	*	*	PUNCT
inlawrev-2960	266	76	clean	clean	ADJ
inlawrev-2960	266	77	,	,	PUNCT
inlawrev-2960	266	78	"	"	PUNCT
inlawrev-2960	266	79	unqualified	unqualified	ADJ
inlawrev-2960	266	80	opinions	opinion	NOUN
inlawrev-2960	266	81	on	on	ADP
inlawrev-2960	266	82	the	the	DET
inlawrev-2960	266	83	1984	1984	NUM
inlawrev-2960	266	84	and	and	CCONJ
inlawrev-2960	266	85	1985	1985	NUM
inlawrev-2960	266	86	financial	financial	ADJ
inlawrev-2960	266	87	statements	statement	NOUN
inlawrev-2960	266	88	to	to	ADP
inlawrev-2960	266	89	both	both	DET
inlawrev-2960	266	90	western	western	PROPN
inlawrev-2960	266	91	's	's	PART
inlawrev-2960	266	92	directors	director	NOUN
inlawrev-2960	266	93	and	and	CCONJ
inlawrev-2960	266	94	to	to	ADP
inlawrev-2960	266	95	the	the	DET
inlawrev-2960	266	96	fslic/^	fslic/^	PROPN
inlawrev-2960	266	97	as	as	ADP
inlawrev-2960	266	98	more	more	ADV
inlawrev-2960	266	99	s&ls	s&ls	PROPN
inlawrev-2960	266	100	were	be	AUX
inlawrev-2960	266	101	declared	declare	VERB
inlawrev-2960	266	102	insolvent	insolvent	ADJ
inlawrev-2960	266	103	,	,	PUNCT
inlawrev-2960	266	104	questions	question	NOUN
inlawrev-2960	266	105	began	begin	VERB
inlawrev-2960	266	106	to	to	PART
inlawrev-2960	266	107	be	be	AUX
inlawrev-2960	266	108	raised	raise	VERB
inlawrev-2960	266	109	about	about	ADP
inlawrev-2960	266	110	the	the	DET
inlawrev-2960	266	111	auditors	auditor	NOUN
inlawrev-2960	266	112	'	'	PART
inlawrev-2960	266	113	methods	method	NOUN
inlawrev-2960	266	114	,	,	PUNCT
inlawrev-2960	266	115	and	and	CCONJ
inlawrev-2960	266	116	allegations	allegation	NOUN
inlawrev-2960	266	117	of	of	ADP
inlawrev-2960	266	118	accountant	accountant	NOUN
inlawrev-2960	266	119	impropriety	impropriety	NOUN
inlawrev-2960	266	120	continued	continue	VERB
inlawrev-2960	266	121	to	to	PART
inlawrev-2960	266	122	surface	surface	VERB
inlawrev-2960	266	123	.	.	PUNCT
inlawrev-2960	267	1	for	for	ADP
inlawrev-2960	267	2	example	example	NOUN
inlawrev-2960	267	3	,	,	PUNCT
inlawrev-2960	267	4	in	in	ADP
inlawrev-2960	267	5	a	a	DET
inlawrev-2960	267	6	shareholder	shareholder	NOUN
inlawrev-2960	267	7	's	's	PART
inlawrev-2960	267	8	suit	suit	NOUN
inlawrev-2960	267	9	against	against	ADP
inlawrev-2960	267	10	charles	charles	PROPN
inlawrev-2960	267	11	keating	keating	PROPN
inlawrev-2960	267	12	,	,	PUNCT
inlawrev-2960	267	13	a	a	DET
inlawrev-2960	267	14	memo	memo	NOUN
inlawrev-2960	267	15	surfaced	surface	VERB
inlawrev-2960	267	16	which	which	PRON
inlawrev-2960	267	17	allegedly	allegedly	ADV
inlawrev-2960	267	18	was	be	AUX
inlawrev-2960	267	19	circulated	circulate	VERB
inlawrev-2960	267	20	among	among	ADP
inlawrev-2960	267	21	the	the	DET
inlawrev-2960	267	22	partners	partner	NOUN
inlawrev-2960	267	23	at	at	ADP
inlawrev-2960	267	24	the	the	DET
inlawrev-2960	267	25	accounting	accounting	NOUN
inlawrev-2960	267	26	firm	firm	PROPN
inlawrev-2960	267	27	touche	touche	PROPN
inlawrev-2960	267	28	&	&	CCONJ
inlawrev-2960	267	29	ross	ross	PROPN
inlawrev-2960	267	30	which	which	PRON
inlawrev-2960	267	31	stated	state	VERB
inlawrev-2960	267	32	:	:	PUNCT
inlawrev-2960	267	33	*	*	PUNCT
inlawrev-2960	267	34	*	*	PUNCT
inlawrev-2960	267	35	[	[	X
inlawrev-2960	267	36	a]ccountants	a]ccountant	NOUN
inlawrev-2960	267	37	will	will	AUX
inlawrev-2960	267	38	probably	probably	ADV
inlawrev-2960	267	39	soon	soon	ADV
inlawrev-2960	267	40	run	run	VERB
inlawrev-2960	267	41	out	out	ADP
inlawrev-2960	267	42	of	of	ADP
inlawrev-2960	267	43	ways	way	NOUN
inlawrev-2960	267	44	under	under	ADP
inlawrev-2960	267	45	gaap	gaap	PROPN
inlawrev-2960	267	46	to	to	PART
inlawrev-2960	267	47	postpone	postpone	VERB
inlawrev-2960	267	48	the	the	DET
inlawrev-2960	267	49	recognition	recognition	NOUN
inlawrev-2960	267	50	of	of	ADP
inlawrev-2960	267	51	losses	loss	NOUN
inlawrev-2960	267	52	in	in	ADP
inlawrev-2960	267	53	a	a	DET
inlawrev-2960	267	54	business	business	NOUN
inlawrev-2960	267	55	having	have	VERB
inlawrev-2960	267	56	long	long	ADJ
inlawrev-2960	267	57	-	-	PUNCT
inlawrev-2960	267	58	term	term	NOUN
inlawrev-2960	267	59	,	,	PUNCT
inlawrev-2960	267	60	lowearning	lowearne	VERB
inlawrev-2960	267	61	assets	asset	NOUN
inlawrev-2960	267	62	and	and	CCONJ
inlawrev-2960	267	63	capitalized	capitalize	VERB
inlawrev-2960	267	64	with	with	ADP
inlawrev-2960	267	65	short	short	ADJ
inlawrev-2960	267	66	-	-	PUNCT
inlawrev-2960	267	67	term	term	NOUN
inlawrev-2960	267	68	,	,	PUNCT
inlawrev-2960	267	69	high	high	ADJ
inlawrev-2960	267	70	-	-	PUNCT
inlawrev-2960	267	71	cost	cost	NOUN
inlawrev-2960	267	72	obligations	obligation	NOUN
inlawrev-2960	267	73	.	.	PUNCT
inlawrev-2960	268	1	"^	"^	VERB
inlawrev-2960	268	2	some	some	DET
inlawrev-2960	268	3	s&ls	s&ls	PROPN
inlawrev-2960	268	4	engaged	engage	VERB
inlawrev-2960	268	5	in	in	ADP
inlawrev-2960	268	6	questionable	questionable	ADJ
inlawrev-2960	268	7	hiring	hiring	NOUN
inlawrev-2960	268	8	practices	practice	NOUN
inlawrev-2960	268	9	and	and	CCONJ
inlawrev-2960	268	10	became	become	VERB
inlawrev-2960	268	11	known	know	VERB
inlawrev-2960	268	12	for	for	ADP
inlawrev-2960	268	13	their	their	PRON
inlawrev-2960	268	14	*	*	ADJ
inlawrev-2960	268	15	*	*	ADJ
inlawrev-2960	268	16	accountant	accountant	NOUN
inlawrev-2960	268	17	shopping	shopping	NOUN
inlawrev-2960	268	18	.	.	PUNCT
inlawrev-2960	269	1	"	"	PUNCT
inlawrev-2960	269	2	^^	^^	CCONJ
inlawrev-2960	269	3	charles	charles	PROPN
inlawrev-2960	269	4	keating	keating	PROPN
inlawrev-2960	269	5	's	's	PART
inlawrev-2960	269	6	lincoln	lincoln	PROPN
inlawrev-2960	269	7	savings	saving	NOUN
inlawrev-2960	269	8	and	and	CCONJ
inlawrev-2960	269	9	loan	loan	NOUN
inlawrev-2960	269	10	,	,	PUNCT
inlawrev-2960	269	11	for	for	ADP
inlawrev-2960	269	12	example	example	NOUN
inlawrev-2960	269	13	,	,	PUNCT
inlawrev-2960	269	14	hired	hire	VERB
inlawrev-2960	269	15	four	four	NUM
inlawrev-2960	269	16	accounting	accounting	NOUN
inlawrev-2960	269	17	firms	firm	NOUN
inlawrev-2960	269	18	in	in	ADP
inlawrev-2960	269	19	five	five	NUM
inlawrev-2960	269	20	years	year	NOUN
inlawrev-2960	269	21	,	,	PUNCT
inlawrev-2960	269	22	prompting	prompt	VERB
inlawrev-2960	269	23	some	some	PRON
inlawrev-2960	269	24	to	to	PART
inlawrev-2960	269	25	accuse	accuse	VERB
inlawrev-2960	269	26	lincoln	lincoln	PROPN
inlawrev-2960	269	27	of	of	ADP
inlawrev-2960	269	28	shopping	shop	VERB
inlawrev-2960	269	29	for	for	ADP
inlawrev-2960	269	30	auditors	auditor	NOUN
inlawrev-2960	269	31	to	to	PART
inlawrev-2960	269	32	get	get	VERB
inlawrev-2960	269	33	the	the	DET
inlawrev-2960	269	34	*	*	ADJ
inlawrev-2960	269	35	'	'	PUNCT
inlawrev-2960	269	36	treatment	treatment	NOUN
inlawrev-2960	269	37	"	"	PUNCT
inlawrev-2960	269	38	it	it	PRON
inlawrev-2960	269	39	wanted.^	wanted.^	VERB
inlawrev-2960	269	40	it	it	PRON
inlawrev-2960	269	41	was	be	AUX
inlawrev-2960	269	42	also	also	ADV
inlawrev-2960	269	43	disclosed	disclose	VERB
inlawrev-2960	269	44	that	that	SCONJ
inlawrev-2960	269	45	in	in	ADP
inlawrev-2960	269	46	some	some	DET
inlawrev-2960	269	47	situations	situation	NOUN
inlawrev-2960	269	48	,	,	PUNCT
inlawrev-2960	269	49	once	once	ADV
inlawrev-2960	269	50	independent	independent	ADJ
inlawrev-2960	269	51	accountants	accountant	NOUN
inlawrev-2960	269	52	had	have	AUX
inlawrev-2960	269	53	audited	audit	VERB
inlawrev-2960	269	54	the	the	DET
inlawrev-2960	269	55	s&l	s&l	PROPN
inlawrev-2960	269	56	,	,	PUNCT
inlawrev-2960	269	57	those	those	DET
inlawrev-2960	269	58	same	same	ADJ
inlawrev-2960	269	59	accountants	accountant	NOUN
inlawrev-2960	269	60	were	be	AUX
inlawrev-2960	269	61	then	then	ADV
inlawrev-2960	269	62	hired	hire	VERB
inlawrev-2960	269	63	by	by	ADP
inlawrev-2960	269	64	the	the	DET
inlawrev-2960	269	65	s&l	s&l	PROPN
inlawrev-2960	269	66	after	after	ADP
inlawrev-2960	269	67	issuing	issue	VERB
inlawrev-2960	269	68	favorable	favorable	ADJ
inlawrev-2960	269	69	audit	audit	NOUN
inlawrev-2960	269	70	opinions	opinion	NOUN
inlawrev-2960	269	71	.	.	PUNCT
inlawrev-2960	270	1	for	for	ADP
inlawrev-2960	270	2	example	example	NOUN
inlawrev-2960	270	3	,	,	PUNCT
inlawrev-2960	270	4	in	in	ADP
inlawrev-2960	270	5	the	the	DET
inlawrev-2960	270	6	lincoln	lincoln	PROPN
inlawrev-2960	270	7	savings	saving	NOUN
inlawrev-2960	270	8	and	and	CCONJ
inlawrev-2960	270	9	loan	loan	NOUN
inlawrev-2960	270	10	case	case	NOUN
inlawrev-2960	270	11	,	,	PUNCT
inlawrev-2960	270	12	it	it	PRON
inlawrev-2960	270	13	was	be	AUX
inlawrev-2960	270	14	revealed	reveal	VERB
inlawrev-2960	270	15	that	that	SCONJ
inlawrev-2960	270	16	jack	jack	PROPN
inlawrev-2960	270	17	atchison	atchison	PROPN
inlawrev-2960	270	18	,	,	PUNCT
inlawrev-2960	270	19	a	a	DET
inlawrev-2960	270	20	lead	lead	ADJ
inlawrev-2960	270	21	auditor	auditor	NOUN
inlawrev-2960	270	22	with	with	ADP
inlawrev-2960	270	23	arthur	arthur	PROPN
inlawrev-2960	270	24	young	young	PROPN
inlawrev-2960	270	25	,	,	PUNCT
inlawrev-2960	270	26	allegedly	allegedly	ADV
inlawrev-2960	270	27	wrote	write	VERB
inlawrev-2960	270	28	letters	letter	NOUN
inlawrev-2960	270	29	to	to	ADP
inlawrev-2960	270	30	several	several	ADJ
inlawrev-2960	270	31	senators	senator	NOUN
inlawrev-2960	270	32	discouraging	discourage	VERB
inlawrev-2960	270	33	regulatory	regulatory	ADJ
inlawrev-2960	270	34	takeover	takeover	NOUN
inlawrev-2960	270	35	of	of	ADP
inlawrev-2960	270	36	lincoln	lincoln	NOUN
inlawrev-2960	270	37	,	,	PUNCT
inlawrev-2960	270	38	and	and	CCONJ
inlawrev-2960	270	39	that	that	PRON
inlawrev-2960	270	40	one	one	NUM
inlawrev-2960	270	41	month	month	NOUN
inlawrev-2960	270	42	after	after	SCONJ
inlawrev-2960	270	43	atchison	atchison	PROPN
inlawrev-2960	270	44	signed	sign	VERB
inlawrev-2960	270	45	arthur	arthur	PROPN
inlawrev-2960	270	46	young	young	PROPN
inlawrev-2960	270	47	's	's	PART
inlawrev-2960	270	48	*	*	ADJ
inlawrev-2960	270	49	*	*	ADJ
inlawrev-2960	270	50	clean	clean	ADJ
inlawrev-2960	270	51	audit	audit	NOUN
inlawrev-2960	270	52	,	,	PUNCT
inlawrev-2960	270	53	"	"	PUNCT
inlawrev-2960	270	54	he	he	PRON
inlawrev-2960	270	55	was	be	AUX
inlawrev-2960	270	56	hired	hire	VERB
inlawrev-2960	270	57	by	by	ADP
inlawrev-2960	270	58	charles	charles	PROPN
inlawrev-2960	270	59	keating	keating	PROPN
inlawrev-2960	270	60	at	at	ADP
inlawrev-2960	270	61	four	four	NUM
inlawrev-2960	270	62	times	time	NOUN
inlawrev-2960	270	63	his	his	PRON
inlawrev-2960	270	64	former	former	ADJ
inlawrev-2960	270	65	salary	salary	NOUN
inlawrev-2960	270	66	(	(	PUNCT
inlawrev-2960	270	67	from	from	ADP
inlawrev-2960	270	68	a	a	DET
inlawrev-2960	270	69	previous	previous	ADJ
inlawrev-2960	270	70	salary	salary	NOUN
inlawrev-2960	270	71	of	of	ADP
inlawrev-2960	270	72	$	$	SYM
inlawrev-2960	270	73	225,000	225,000	NUM
inlawrev-2960	270	74	a	a	DET
inlawrev-2960	270	75	year	year	NOUN
inlawrev-2960	270	76	to	to	ADP
inlawrev-2960	270	77	over	over	ADP
inlawrev-2960	270	78	$	$	SYM
inlawrev-2960	270	79	900,000	900,000	NUM
inlawrev-2960	270	80	a	a	DET
inlawrev-2960	270	81	year).^	year).^	NOUN
inlawrev-2960	270	82	''	''	PUNCT
inlawrev-2960	270	83	astonishingly	astonishingly	ADV
inlawrev-2960	270	84	,	,	PUNCT
inlawrev-2960	270	85	it	it	PRON
inlawrev-2960	270	86	was	be	AUX
inlawrev-2960	270	87	also	also	ADV
inlawrev-2960	270	88	reported	report	VERB
inlawrev-2960	270	89	that	that	SCONJ
inlawrev-2960	270	90	charles	charles	PROPN
inlawrev-2960	270	91	63	63	NUM
inlawrev-2960	270	92	.	.	PUNCT
inlawrev-2960	271	1	complaint	complaint	NOUN
inlawrev-2960	271	2	of	of	ADP
inlawrev-2960	271	3	fdic	fdic	PROPN
inlawrev-2960	271	4	at	at	ADP
inlawrev-2960	271	5	27	27	NUM
inlawrev-2960	271	6	,	,	PUNCT
inlawrev-2960	271	7	fdic	fdic	PROPN
inlawrev-2960	271	8	v.	v.	PROPN
inlawrev-2960	271	9	ernst	ernst	PROPN
inlawrev-2960	271	10	&	&	CCONJ
inlawrev-2960	271	11	young	young	PROPN
inlawrev-2960	271	12	and	and	CCONJ
inlawrev-2960	271	13	arthur	arthur	PROPN
inlawrev-2960	271	14	young	young	PROPN
inlawrev-2960	271	15	&	&	CCONJ
inlawrev-2960	271	16	company	company	PROPN
inlawrev-2960	271	17	,	,	PUNCT
inlawrev-2960	271	18	no	no	INTJ
inlawrev-2960	271	19	.	.	PUNCT
inlawrev-2960	272	1	ca3	ca3	PROPN
inlawrev-2960	272	2	-	-	PUNCT
inlawrev-2960	272	3	90	90	NUM
inlawrev-2960	272	4	-	-	PUNCT
inlawrev-2960	272	5	0490	0490	NUM
inlawrev-2960	272	6	-	-	PUNCT
inlawrev-2960	272	7	h	h	NOUN
inlawrev-2960	272	8	,	,	PUNCT
inlawrev-2960	272	9	(	(	PUNCT
inlawrev-2960	272	10	n.d	n.d	PROPN
inlawrev-2960	272	11	.	.	PROPN
inlawrev-2960	273	1	tex	tex	PROPN
inlawrev-2960	273	2	.	.	PROPN
inlawrev-2960	273	3	filed	file	VERB
inlawrev-2960	273	4	mar	mar	PROPN
inlawrev-2960	273	5	.	.	PROPN
inlawrev-2960	273	6	1	1	NUM
inlawrev-2960	273	7	,	,	PUNCT
inlawrev-2960	273	8	1990	1990	NUM
inlawrev-2960	273	9	)	)	PUNCT
inlawrev-2960	274	1	[	[	X
inlawrev-2960	274	2	hereinafter	hereinafter	NOUN
inlawrev-2960	274	3	complaint	complaint	NOUN
inlawrev-2960	274	4	,	,	PUNCT
inlawrev-2960	274	5	fdic	fdic	PROPN
inlawrev-2960	274	6	v.	v.	PROPN
inlawrev-2960	274	7	ernst	ernst	PROPN
inlawrev-2960	274	8	&	&	CCONJ
inlawrev-2960	274	9	young	young	PROPN
inlawrev-2960	274	10	]	]	PUNCT
inlawrev-2960	274	11	.	.	PUNCT
inlawrev-2960	275	1	this	this	DET
inlawrev-2960	275	2	suit	suit	NOUN
inlawrev-2960	275	3	seeks	seek	VERB
inlawrev-2960	275	4	$	$	SYM
inlawrev-2960	275	5	560	560	NUM
inlawrev-2960	275	6	million	million	NUM
inlawrev-2960	275	7	in	in	ADP
inlawrev-2960	275	8	damages	damage	NOUN
inlawrev-2960	275	9	from	from	ADP
inlawrev-2960	275	10	the	the	DET
inlawrev-2960	275	11	big	big	ADJ
inlawrev-2960	275	12	six	six	NUM
inlawrev-2960	275	13	accounting	accounting	NOUN
inlawrev-2960	275	14	firm	firm	NOUN
inlawrev-2960	275	15	,	,	PUNCT
inlawrev-2960	275	16	ernst	ernst	PROPN
inlawrev-2960	275	17	&	&	CCONJ
inlawrev-2960	275	18	young	young	PROPN
inlawrev-2960	275	19	.	.	PUNCT
inlawrev-2960	276	1	i	i	PRON
inlawrev-2960	276	2	d.	d.	VERB
inlawrev-2960	276	3	it	it	PRON
inlawrev-2960	276	4	is	be	AUX
inlawrev-2960	276	5	the	the	DET
inlawrev-2960	276	6	largest	large	ADJ
inlawrev-2960	276	7	suit	suit	NOUN
inlawrev-2960	276	8	ever	ever	ADV
inlawrev-2960	276	9	brought	bring	VERB
inlawrev-2960	276	10	against	against	ADP
inlawrev-2960	276	11	an	an	DET
inlawrev-2960	276	12	accounting	accounting	NOUN
inlawrev-2960	276	13	firm	firm	NOUN
inlawrev-2960	276	14	.	.	PUNCT
inlawrev-2960	277	1	waldman	waldman	PROPN
inlawrev-2960	277	2	,	,	PUNCT
inlawrev-2960	277	3	the	the	DET
inlawrev-2960	277	4	other	other	ADJ
inlawrev-2960	277	5	s&l	s&l	PROPN
inlawrev-2960	277	6	culprits	culprit	NOUN
inlawrev-2960	277	7	,	,	PUNCT
inlawrev-2960	277	8	time	time	NOUN
inlawrev-2960	277	9	,	,	PUNCT
inlawrev-2960	277	10	oct	oct	PROPN
inlawrev-2960	277	11	.	.	PROPN
inlawrev-2960	277	12	29	29	NUM
inlawrev-2960	277	13	,	,	PUNCT
inlawrev-2960	277	14	1990	1990	NUM
inlawrev-2960	277	15	,	,	PUNCT
inlawrev-2960	277	16	at	at	ADP
inlawrev-2960	277	17	54	54	NUM
inlawrev-2960	277	18	.	.	PUNCT
inlawrev-2960	278	1	see	see	VERB
inlawrev-2960	278	2	also	also	ADV
inlawrev-2960	278	3	wayne	wayne	PROPN
inlawrev-2960	278	4	,	,	PUNCT
inlawrev-2960	278	5	supra	supra	PROPN
inlawrev-2960	278	6	note	note	NOUN
inlawrev-2960	278	7	9	9	NUM
inlawrev-2960	278	8	.	.	NOUN
inlawrev-2960	278	9	64	64	NUM
inlawrev-2960	278	10	.	.	PUNCT
inlawrev-2960	279	1	moore	moore	PROPN
inlawrev-2960	279	2	,	,	PUNCT
inlawrev-2960	279	3	cash	cash	NOUN
inlawrev-2960	279	4	call	call	NOUN
inlawrev-2960	279	5	,	,	PUNCT
inlawrev-2960	279	6	22	22	NUM
inlawrev-2960	279	7	nat'l	nat'l	PROPN
inlawrev-2960	279	8	j.	j.	PROPN
inlawrev-2960	279	9	2244	2244	NUM
inlawrev-2960	279	10	(	(	PUNCT
inlawrev-2960	279	11	1990	1990	NUM
inlawrev-2960	279	12	)	)	PUNCT
inlawrev-2960	279	13	.	.	PUNCT
inlawrev-2960	280	1	65	65	NUM
inlawrev-2960	280	2	.	.	PUNCT
inlawrev-2960	281	1	cpa	cpa	PROPN
inlawrev-2960	281	2	hearing	hearing	NOUN
inlawrev-2960	281	3	,	,	PUNCT
inlawrev-2960	281	4	supra	supra	PROPN
inlawrev-2960	281	5	note	note	PROPN
inlawrev-2960	281	6	22	22	NUM
inlawrev-2960	281	7	,	,	PUNCT
inlawrev-2960	281	8	at	at	ADP
inlawrev-2960	281	9	22	22	NUM
inlawrev-2960	281	10	.	.	PUNCT
inlawrev-2960	282	1	see	see	VERB
inlawrev-2960	282	2	also	also	ADV
inlawrev-2960	282	3	mctague	mctague	NOUN
inlawrev-2960	282	4	,	,	PUNCT
inlawrev-2960	282	5	accountants	accountant	NOUN
inlawrev-2960	282	6	shy	shy	ADJ
inlawrev-2960	282	7	of	of	ADP
inlawrev-2960	282	8	weak	weak	ADJ
inlawrev-2960	282	9	thrifts	thrift	NOUN
inlawrev-2960	282	10	in	in	ADP
inlawrev-2960	282	11	lincoln	lincoln	PROPN
inlawrev-2960	282	12	wake	wake	NOUN
inlawrev-2960	282	13	,	,	PUNCT
inlawrev-2960	282	14	am	be	AUX
inlawrev-2960	282	15	.	.	PUNCT
inlawrev-2960	282	16	banker	banker	NOUN
inlawrev-2960	282	17	,	,	PUNCT
inlawrev-2960	282	18	dec	dec	PROPN
inlawrev-2960	282	19	.	.	PROPN
inlawrev-2960	282	20	22	22	NUM
inlawrev-2960	282	21	,	,	PUNCT
inlawrev-2960	282	22	1989	1989	NUM
inlawrev-2960	282	23	,	,	PUNCT
inlawrev-2960	282	24	at	at	ADP
inlawrev-2960	282	25	11	11	NUM
inlawrev-2960	282	26	.	.	PUNCT
inlawrev-2960	283	1	william	william	PROPN
inlawrev-2960	283	2	black	black	PROPN
inlawrev-2960	283	3	of	of	ADP
inlawrev-2960	283	4	the	the	DET
inlawrev-2960	283	5	office	office	NOUN
inlawrev-2960	283	6	of	of	ADP
inlawrev-2960	283	7	thrift	thrift	NOUN
inlawrev-2960	283	8	supervision	supervision	NOUN
inlawrev-2960	283	9	testified	testify	VERB
inlawrev-2960	283	10	that	that	SCONJ
inlawrev-2960	283	11	"	"	PUNCT
inlawrev-2960	283	12	[	[	X
inlawrev-2960	283	13	i]n	i]n	VERB
inlawrev-2960	283	14	the	the	DET
inlawrev-2960	283	15	trade	trade	NOUN
inlawrev-2960	283	16	,	,	PUNCT
inlawrev-2960	283	17	it	it	PRON
inlawrev-2960	283	18	was	be	AUX
inlawrev-2960	283	19	called	call	VERB
inlawrev-2960	283	20	'	'	PUNCT
inlawrev-2960	283	21	accountant	accountant	NOUN
inlawrev-2960	283	22	shopping	shopping	NOUN
inlawrev-2960	283	23	,	,	PUNCT
inlawrev-2960	283	24	'	'	PUNCT
inlawrev-2960	283	25	and	and	CCONJ
inlawrev-2960	283	26	the	the	DET
inlawrev-2960	283	27	k	k	PROPN
inlawrev-2960	283	28	mart	mart	PROPN
inlawrev-2960	283	29	blue	blue	ADJ
inlawrev-2960	283	30	light	light	PROPN
inlawrev-2960	283	31	special	special	ADJ
inlawrev-2960	283	32	among	among	ADP
inlawrev-2960	283	33	accountants	accountant	NOUN
inlawrev-2960	283	34	was	be	AUX
inlawrev-2960	283	35	arthur	arthur	PROPN
inlawrev-2960	283	36	young	young	PROPN
inlawrev-2960	283	37	's	's	PART
inlawrev-2960	283	38	dallas	dallas	PROPN
inlawrev-2960	283	39	office	office	NOUN
inlawrev-2960	283	40	.	.	PUNCT
inlawrev-2960	283	41	"	"	PUNCT
inlawrev-2960	284	1	i	i	PRON
inlawrev-2960	284	2	d.	d.	PROPN
inlawrev-2960	284	3	66	66	NUM
inlawrev-2960	284	4	.	.	PUNCT
inlawrev-2960	285	1	cpa	cpa	PROPN
inlawrev-2960	285	2	hearing	hearing	NOUN
inlawrev-2960	285	3	,	,	PUNCT
inlawrev-2960	285	4	supra	supra	PROPN
inlawrev-2960	285	5	note	note	PROPN
inlawrev-2960	285	6	22	22	NUM
inlawrev-2960	285	7	,	,	PUNCT
inlawrev-2960	285	8	at	at	ADP
inlawrev-2960	285	9	22	22	NUM
inlawrev-2960	285	10	.	.	PUNCT
inlawrev-2960	285	11	67	67	NUM
inlawrev-2960	285	12	.	.	PUNCT
inlawrev-2960	286	1	lavin	lavin	PROPN
inlawrev-2960	286	2	,	,	PUNCT
inlawrev-2960	286	3	supra	supra	PROPN
inlawrev-2960	286	4	note	note	PROPN
inlawrev-2960	286	5	41	41	NUM
inlawrev-2960	286	6	,	,	PUNCT
inlawrev-2960	286	7	at	at	ADP
inlawrev-2960	286	8	9	9	NUM
inlawrev-2960	286	9	.	.	PUNCT
inlawrev-2960	287	1	atchison	atchison	PROPN
inlawrev-2960	287	2	wrote	write	VERB
inlawrev-2960	287	3	letters	letter	NOUN
inlawrev-2960	287	4	to	to	ADP
inlawrev-2960	287	5	several	several	ADJ
inlawrev-2960	287	6	senators	senator	NOUN
inlawrev-2960	287	7	on	on	ADP
inlawrev-2960	287	8	march	march	PROPN
inlawrev-2960	287	9	17	17	NUM
inlawrev-2960	287	10	,	,	PUNCT
inlawrev-2960	287	11	1987	1987	NUM
inlawrev-2960	287	12	,	,	PUNCT
inlawrev-2960	287	13	stating	state	VERB
inlawrev-2960	287	14	that	that	SCONJ
inlawrev-2960	287	15	lincoln	lincoln	PROPN
inlawrev-2960	287	16	was	be	AUX
inlawrev-2960	287	17	a	a	DET
inlawrev-2960	287	18	"	"	PUNCT
inlawrev-2960	287	19	strong	strong	ADJ
inlawrev-2960	287	20	and	and	CCONJ
inlawrev-2960	287	21	viable	viable	ADJ
inlawrev-2960	287	22	financial	financial	ADJ
inlawrev-2960	287	23	entity	entity	NOUN
inlawrev-2960	287	24	"	"	PUNCT
inlawrev-2960	287	25	and	and	CCONJ
inlawrev-2960	287	26	suggesting	suggest	VERB
inlawrev-2960	287	27	that	that	SCONJ
inlawrev-2960	287	28	federal	federal	ADJ
inlawrev-2960	287	29	thrift	thrift	NOUN
inlawrev-2960	287	30	regulators	regulator	NOUN
inlawrev-2960	287	31	were	be	AUX
inlawrev-2960	287	32	harassing	harass	VERB
inlawrev-2960	287	33	lincoln	lincoln	PROPN
inlawrev-2960	287	34	.	.	PUNCT
inlawrev-2960	288	1	parloff	parloff	PROPN
inlawrev-2960	288	2	,	,	PUNCT
inlawrev-2960	288	3	the	the	DET
inlawrev-2960	288	4	banking	banking	NOUN
inlawrev-2960	288	5	crisis	crisis	NOUN
inlawrev-2960	288	6	:	:	PUNCT
inlawrev-2960	288	7	wheel	wheel	NOUN
inlawrev-2960	288	8	488	488	NUM
inlawrev-2960	288	9	indiana	indiana	PROPN
inlawrev-2960	288	10	law	law	PROPN
inlawrev-2960	288	11	review	review	NOUN
inlawrev-2960	288	12	[	[	X
inlawrev-2960	288	13	vol	vol	NOUN
inlawrev-2960	288	14	.	.	PUNCT
inlawrev-2960	288	15	25:475	25:475	NUM
inlawrev-2960	288	16	keating	keating	NOUN
inlawrev-2960	288	17	and	and	CCONJ
inlawrev-2960	288	18	his	his	PRON
inlawrev-2960	288	19	son	son	NOUN
inlawrev-2960	288	20	admitted	admit	VERB
inlawrev-2960	288	21	that	that	SCONJ
inlawrev-2960	288	22	atchison	atchison	PROPN
inlawrev-2960	288	23	was	be	AUX
inlawrev-2960	288	24	only	only	ADV
inlawrev-2960	288	25	one	one	NUM
inlawrev-2960	288	26	of	of	ADP
inlawrev-2960	288	27	approximately	approximately	ADV
inlawrev-2960	288	28	fifty	fifty	NUM
inlawrev-2960	288	29	accountants	accountant	NOUN
inlawrev-2960	288	30	who	who	PRON
inlawrev-2960	288	31	had	have	AUX
inlawrev-2960	288	32	worked	work	VERB
inlawrev-2960	288	33	on	on	ADP
inlawrev-2960	288	34	independent	independent	ADJ
inlawrev-2960	288	35	audits	audits	NOUN
inlawrev-2960	288	36	of	of	ADP
inlawrev-2960	288	37	lincoln	lincoln	PROPN
inlawrev-2960	288	38	savings	saving	NOUN
inlawrev-2960	288	39	and	and	CCONJ
inlawrev-2960	288	40	loan	loan	NOUN
inlawrev-2960	288	41	and	and	CCONJ
inlawrev-2960	288	42	later	later	ADV
inlawrev-2960	288	43	had	have	AUX
inlawrev-2960	288	44	been	be	AUX
inlawrev-2960	288	45	hired	hire	VERB
inlawrev-2960	288	46	by	by	ADP
inlawrev-2960	288	47	lincoln	lincoln	PROPN
inlawrev-2960	288	48	and	and	CCONJ
inlawrev-2960	288	49	its	its	PRON
inlawrev-2960	288	50	affiliates	affiliate	NOUN
inlawrev-2960	288	51	.	.	PUNCT
inlawrev-2960	289	1	^^	^^	PUNCT
inlawrev-2960	289	2	another	another	DET
inlawrev-2960	289	3	example	example	NOUN
inlawrev-2960	289	4	of	of	ADP
inlawrev-2960	289	5	possible	possible	ADJ
inlawrev-2960	289	6	auditor	auditor	NOUN
inlawrev-2960	289	7	misconduct	misconduct	NOUN
inlawrev-2960	289	8	was	be	AUX
inlawrev-2960	289	9	exposed	expose	VERB
inlawrev-2960	289	10	when	when	SCONJ
inlawrev-2960	289	11	crescent	crescent	PROPN
inlawrev-2960	289	12	federal	federal	PROPN
inlawrev-2960	289	13	savings	savings	PROPN
inlawrev-2960	289	14	&	&	CCONJ
inlawrev-2960	289	15	loan	loan	PROPN
inlawrev-2960	289	16	association	association	PROPN
inlawrev-2960	289	17	dismissed	dismiss	VERB
inlawrev-2960	289	18	the	the	DET
inlawrev-2960	289	19	accounting	accounting	NOUN
inlawrev-2960	289	20	firm	firm	NOUN
inlawrev-2960	289	21	of	of	ADP
inlawrev-2960	289	22	j.k	j.k	PROPN
inlawrev-2960	289	23	.	.	PROPN
inlawrev-2960	289	24	byrne	byrne	PROPN
inlawrev-2960	289	25	and	and	CCONJ
inlawrev-2960	289	26	retained	retain	VERB
inlawrev-2960	289	27	price	price	NOUN
inlawrev-2960	289	28	waterhouse	waterhouse	NOUN
inlawrev-2960	289	29	&	&	CCONJ
inlawrev-2960	289	30	co.	co.	PROPN
inlawrev-2960	289	31	to	to	PART
inlawrev-2960	289	32	audit	audit	VERB
inlawrev-2960	289	33	the	the	DET
inlawrev-2960	289	34	s&l	s&l	PROPN
inlawrev-2960	289	35	.	.	PUNCT
inlawrev-2960	290	1	during	during	ADP
inlawrev-2960	290	2	its	its	PRON
inlawrev-2960	290	3	examinations	examination	NOUN
inlawrev-2960	290	4	,	,	PUNCT
inlawrev-2960	290	5	price	price	NOUN
inlawrev-2960	290	6	waterhouse	waterhouse	NOUN
inlawrev-2960	290	7	discovered	discover	VERB
inlawrev-2960	290	8	over	over	ADP
inlawrev-2960	290	9	1,000	1,000	NUM
inlawrev-2960	290	10	accounting	accounting	NOUN
inlawrev-2960	290	11	errors	error	NOUN
inlawrev-2960	290	12	in	in	ADP
inlawrev-2960	290	13	crescent	crescent	PROPN
inlawrev-2960	290	14	's	's	PART
inlawrev-2960	290	15	financial	financial	ADJ
inlawrev-2960	290	16	records	record	NOUN
inlawrev-2960	290	17	that	that	PRON
inlawrev-2960	290	18	were	be	AUX
inlawrev-2960	290	19	not	not	PART
inlawrev-2960	290	20	reported	report	VERB
inlawrev-2960	290	21	earher.^^	earher.^^	PUNCT
inlawrev-2960	290	22	thus	thus	ADV
inlawrev-2960	290	23	,	,	PUNCT
inlawrev-2960	290	24	evidence	evidence	NOUN
inlawrev-2960	290	25	of	of	ADP
inlawrev-2960	290	26	*	*	NOUN
inlawrev-2960	290	27	*	*	ADJ
inlawrev-2960	290	28	clean	clean	ADJ
inlawrev-2960	290	29	"	"	PUNCT
inlawrev-2960	290	30	s&l	s&l	PROPN
inlawrev-2960	290	31	audits	audits	NOUN
inlawrev-2960	290	32	shortly	shortly	ADV
inlawrev-2960	290	33	before	before	ADP
inlawrev-2960	290	34	insolvency	insolvency	NOUN
inlawrev-2960	290	35	,	,	PUNCT
inlawrev-2960	290	36	balance	balance	NOUN
inlawrev-2960	290	37	sheet	sheet	NOUN
inlawrev-2960	290	38	manipulations	manipulation	NOUN
inlawrev-2960	290	39	,	,	PUNCT
inlawrev-2960	290	40	questionable	questionable	ADJ
inlawrev-2960	290	41	accountant	accountant	NOUN
inlawrev-2960	290	42	hiring	hiring	NOUN
inlawrev-2960	290	43	practices	practice	NOUN
inlawrev-2960	290	44	,	,	PUNCT
inlawrev-2960	290	45	and	and	CCONJ
inlawrev-2960	290	46	substantial	substantial	ADJ
inlawrev-2960	290	47	accounting	accounting	NOUN
inlawrev-2960	290	48	errors	error	NOUN
inlawrev-2960	290	49	resulted	result	VERB
inlawrev-2960	290	50	in	in	ADP
inlawrev-2960	290	51	a	a	DET
inlawrev-2960	290	52	call	call	NOUN
inlawrev-2960	290	53	for	for	ADP
inlawrev-2960	290	54	congressional	congressional	ADJ
inlawrev-2960	290	55	inquiry	inquiry	NOUN
inlawrev-2960	290	56	into	into	ADP
inlawrev-2960	290	57	the	the	DET
inlawrev-2960	290	58	role	role	NOUN
inlawrev-2960	290	59	of	of	ADP
inlawrev-2960	290	60	accountants	accountant	NOUN
inlawrev-2960	290	61	in	in	ADP
inlawrev-2960	290	62	the	the	DET
inlawrev-2960	290	63	emerging	emerge	VERB
inlawrev-2960	290	64	s&l	s&l	NOUN
inlawrev-2960	290	65	crisis	crisis	NOUN
inlawrev-2960	290	66	.	.	PUNCT
inlawrev-2960	291	1	in	in	ADP
inlawrev-2960	291	2	.	.	PUNCT
inlawrev-2960	292	1	the	the	DET
inlawrev-2960	292	2	congressional	congressional	ADJ
inlawrev-2960	292	3	response	response	NOUN
inlawrev-2960	292	4	to	to	ADP
inlawrev-2960	292	5	accountants	accountant	NOUN
inlawrev-2960	292	6	'	'	PART
inlawrev-2960	292	7	liability	liability	NOUN
inlawrev-2960	292	8	in	in	ADP
inlawrev-2960	292	9	the	the	DET
inlawrev-2960	292	10	savings	saving	NOUN
inlawrev-2960	292	11	and	and	CCONJ
inlawrev-2960	292	12	loan	loan	NOUN
inlawrev-2960	292	13	crisis	crisis	NOUN
inlawrev-2960	292	14	a.	a.	NOUN
inlawrev-2960	292	15	the	the	DET
inlawrev-2960	292	16	gao	gao	PROPN
inlawrev-2960	292	17	report	report	NOUN
inlawrev-2960	292	18	prompted	prompt	VERB
inlawrev-2960	292	19	by	by	ADP
inlawrev-2960	292	20	the	the	DET
inlawrev-2960	292	21	number	number	NOUN
inlawrev-2960	292	22	of	of	ADP
inlawrev-2960	292	23	failures	failure	NOUN
inlawrev-2960	292	24	in	in	ADP
inlawrev-2960	292	25	the	the	DET
inlawrev-2960	292	26	thrift	thrift	NOUN
inlawrev-2960	292	27	industry	industry	NOUN
inlawrev-2960	292	28	and	and	CCONJ
inlawrev-2960	292	29	the	the	DET
inlawrev-2960	292	30	failure	failure	NOUN
inlawrev-2960	292	31	of	of	ADP
inlawrev-2960	292	32	independent	independent	ADJ
inlawrev-2960	292	33	accountants	accountant	NOUN
inlawrev-2960	292	34	'	'	PART
inlawrev-2960	292	35	audits	audits	NOUN
inlawrev-2960	292	36	to	to	PART
inlawrev-2960	292	37	reveal	reveal	VERB
inlawrev-2960	292	38	the	the	DET
inlawrev-2960	292	39	extent	extent	NOUN
inlawrev-2960	292	40	of	of	ADP
inlawrev-2960	292	41	those	those	DET
inlawrev-2960	292	42	financial	financial	ADJ
inlawrev-2960	292	43	problems	problem	NOUN
inlawrev-2960	292	44	,	,	PUNCT
inlawrev-2960	292	45	the	the	DET
inlawrev-2960	292	46	house	house	PROPN
inlawrev-2960	292	47	committee	committee	PROPN
inlawrev-2960	292	48	on	on	ADP
inlawrev-2960	292	49	banking	banking	NOUN
inlawrev-2960	292	50	,	,	PUNCT
inlawrev-2960	292	51	finance	finance	NOUN
inlawrev-2960	292	52	and	and	CCONJ
inlawrev-2960	292	53	urban	urban	PROPN
inlawrev-2960	292	54	affairs	affair	NOUN
inlawrev-2960	292	55	requested	request	VERB
inlawrev-2960	292	56	that	that	SCONJ
inlawrev-2960	292	57	the	the	DET
inlawrev-2960	292	58	united	united	PROPN
inlawrev-2960	292	59	states	states	PROPN
inlawrev-2960	292	60	general	general	ADJ
inlawrev-2960	292	61	accounting	accounting	NOUN
inlawrev-2960	292	62	office	office	NOUN
inlawrev-2960	292	63	(	(	PUNCT
inlawrev-2960	292	64	gao	gao	PROPN
inlawrev-2960	292	65	)	)	PUNCT
inlawrev-2960	292	66	review	review	VERB
inlawrev-2960	292	67	the	the	DET
inlawrev-2960	292	68	quality	quality	NOUN
inlawrev-2960	292	69	of	of	ADP
inlawrev-2960	292	70	s&l	s&l	NOUN
inlawrev-2960	292	71	audits	audits	NOUN
inlawrev-2960	292	72	in	in	ADP
inlawrev-2960	292	73	the	the	DET
inlawrev-2960	292	74	dallas	dallas	PROPN
inlawrev-2960	292	75	federal	federal	PROPN
inlawrev-2960	292	76	home	home	PROPN
inlawrev-2960	292	77	loan	loan	PROPN
inlawrev-2960	292	78	bank	bank	PROPN
inlawrev-2960	292	79	district.^^	district.^^	NOUN
inlawrev-2960	292	80	the	the	DET
inlawrev-2960	292	81	gao	gao	PROPN
inlawrev-2960	292	82	's	's	PART
inlawrev-2960	292	83	study	study	NOUN
inlawrev-2960	292	84	focused	focus	VERB
inlawrev-2960	292	85	on	on	ADP
inlawrev-2960	292	86	eleven	eleven	NUM
inlawrev-2960	292	87	of	of	ADP
inlawrev-2960	292	88	the	the	DET
inlawrev-2960	292	89	twenty	twenty	NUM
inlawrev-2960	292	90	-	-	PUNCT
inlawrev-2960	292	91	nine	nine	NUM
inlawrev-2960	292	92	s&ls	s&ls	NOUN
inlawrev-2960	292	93	that	that	PRON
inlawrev-2960	292	94	had	have	AUX
inlawrev-2960	292	95	failed	fail	VERB
inlawrev-2960	292	96	in	in	ADP
inlawrev-2960	292	97	the	the	DET
inlawrev-2960	292	98	district	district	NOUN
inlawrev-2960	292	99	between	between	ADP
inlawrev-2960	292	100	january	january	PROPN
inlawrev-2960	292	101	1	1	NUM
inlawrev-2960	292	102	,	,	PUNCT
inlawrev-2960	292	103	1985	1985	NUM
inlawrev-2960	292	104	and	and	CCONJ
inlawrev-2960	292	105	september	september	PROPN
inlawrev-2960	292	106	of	of	ADP
inlawrev-2960	292	107	fortune	fortune	PROPN
inlawrev-2960	292	108	,	,	PUNCT
inlawrev-2960	292	109	am	be	AUX
inlawrev-2960	292	110	.	.	PUNCT
inlawrev-2960	293	1	law	law	NOUN
inlawrev-2960	293	2	.	.	PUNCT
inlawrev-2960	293	3	,	,	PUNCT
inlawrev-2960	293	4	mar	mar	PROPN
inlawrev-2960	293	5	.	.	PROPN
inlawrev-2960	293	6	1991	1991	NUM
inlawrev-2960	293	7	,	,	PUNCT
inlawrev-2960	293	8	at	at	ADP
inlawrev-2960	293	9	60	60	NUM
inlawrev-2960	293	10	,	,	PUNCT
inlawrev-2960	293	11	64	64	NUM
inlawrev-2960	293	12	(	(	PUNCT
inlawrev-2960	293	13	1991	1991	NUM
inlawrev-2960	293	14	)	)	PUNCT
inlawrev-2960	293	15	.	.	PUNCT
inlawrev-2960	294	1	see	see	VERB
inlawrev-2960	294	2	also	also	ADV
inlawrev-2960	294	3	cpa	cpa	PROPN
inlawrev-2960	294	4	hearing	hearing	NOUN
inlawrev-2960	294	5	,	,	PUNCT
inlawrev-2960	294	6	supra	supra	PROPN
inlawrev-2960	294	7	note	note	PROPN
inlawrev-2960	294	8	22	22	NUM
inlawrev-2960	294	9	,	,	PUNCT
inlawrev-2960	294	10	at	at	ADP
inlawrev-2960	294	11	67	67	NUM
inlawrev-2960	294	12	;	;	PUNCT
inlawrev-2960	294	13	chadwick	chadwick	PROPN
inlawrev-2960	294	14	,	,	PUNCT
inlawrev-2960	294	15	big	big	ADJ
inlawrev-2960	294	16	suits	suit	NOUN
inlawrev-2960	294	17	,	,	PUNCT
inlawrev-2960	294	18	am	be	AUX
inlawrev-2960	294	19	.	.	PUNCT
inlawrev-2960	295	1	law	law	NOUN
inlawrev-2960	295	2	.	.	PUNCT
inlawrev-2960	295	3	,	,	PUNCT
inlawrev-2960	295	4	sept	sept	PROPN
inlawrev-2960	295	5	.	.	PROPN
inlawrev-2960	295	6	1991	1991	NUM
inlawrev-2960	295	7	,	,	PUNCT
inlawrev-2960	295	8	at	at	ADP
inlawrev-2960	295	9	38	38	NUM
inlawrev-2960	295	10	,	,	PUNCT
inlawrev-2960	295	11	39	39	NUM
inlawrev-2960	295	12	;	;	PUNCT
inlawrev-2960	295	13	mccoy	mccoy	PROPN
inlawrev-2960	295	14	,	,	PUNCT
inlawrev-2960	295	15	schmitt	schmitt	PROPN
inlawrev-2960	295	16	,	,	PUNCT
inlawrev-2960	295	17	&	&	CCONJ
inlawrev-2960	295	18	bailey	bailey	PROPN
inlawrev-2960	295	19	,	,	PUNCT
inlawrev-2960	295	20	hall	hall	NOUN
inlawrev-2960	295	21	of	of	ADP
inlawrev-2960	295	22	shame	shame	NOUN
inlawrev-2960	295	23	:	:	PUNCT
inlawrev-2960	295	24	besides	besides	SCONJ
inlawrev-2960	295	25	s&l	s&l	NOUN
inlawrev-2960	295	26	owners	owner	NOUN
inlawrev-2960	295	27	,	,	PUNCT
inlawrev-2960	295	28	host	host	NOUN
inlawrev-2960	295	29	of	of	ADP
inlawrev-2960	295	30	professionals	professional	NOUN
inlawrev-2960	295	31	paved	pave	VERB
inlawrev-2960	295	32	way	way	NOUN
inlawrev-2960	295	33	for	for	ADP
inlawrev-2960	295	34	crisis	crisis	NOUN
inlawrev-2960	295	35	,	,	PUNCT
inlawrev-2960	295	36	wall	wall	PROPN
inlawrev-2960	295	37	street	street	PROPN
inlawrev-2960	295	38	j.	j.	PROPN
inlawrev-2960	295	39	,	,	PUNCT
inlawrev-2960	295	40	nov	nov	PROPN
inlawrev-2960	295	41	.	.	PROPN
inlawrev-2960	295	42	2	2	NUM
inlawrev-2960	295	43	,	,	PUNCT
inlawrev-2960	295	44	1990	1990	NUM
inlawrev-2960	295	45	,	,	PUNCT
inlawrev-2960	295	46	at	at	ADP
inlawrev-2960	295	47	a9	a9	NOUN
inlawrev-2960	295	48	,	,	PUNCT
inlawrev-2960	295	49	col	col	NOUN
inlawrev-2960	295	50	.	.	PROPN
inlawrev-2960	295	51	5	5	NUM
inlawrev-2960	295	52	.	.	X
inlawrev-2960	295	53	68	68	NUM
inlawrev-2960	295	54	.	.	PUNCT
inlawrev-2960	296	1	lavin	lavin	PROPN
inlawrev-2960	296	2	,	,	PUNCT
inlawrev-2960	296	3	supra	supra	PROPN
inlawrev-2960	296	4	note	note	PROPN
inlawrev-2960	296	5	41	41	NUM
inlawrev-2960	296	6	,	,	PUNCT
inlawrev-2960	296	7	at	at	ADP
inlawrev-2960	296	8	9	9	NUM
inlawrev-2960	296	9	(	(	PUNCT
inlawrev-2960	296	10	"	"	PUNCT
inlawrev-2960	296	11	atchison	atchison	PROPN
inlawrev-2960	296	12	was	be	AUX
inlawrev-2960	296	13	only	only	ADV
inlawrev-2960	296	14	one	one	NUM
inlawrev-2960	296	15	of	of	ADP
inlawrev-2960	296	16	many	many	ADJ
inlawrev-2960	296	17	accountants	accountant	NOUN
inlawrev-2960	296	18	on	on	ADP
inlawrev-2960	296	19	the	the	DET
inlawrev-2960	296	20	staff	staff	NOUN
inlawrev-2960	296	21	.	.	PUNCT
inlawrev-2960	297	1	at	at	ADP
inlawrev-2960	297	2	one	one	NUM
inlawrev-2960	297	3	time	time	NOUN
inlawrev-2960	297	4	,	,	PUNCT
inlawrev-2960	297	5	keating	keating	NOUN
inlawrev-2960	297	6	bragged	brag	VERB
inlawrev-2960	297	7	that	that	SCONJ
inlawrev-2960	297	8	he	he	PRON
inlawrev-2960	297	9	hired	hire	VERB
inlawrev-2960	297	10	50	50	NUM
inlawrev-2960	297	11	away	away	ADV
inlawrev-2960	297	12	from	from	ADP
inlawrev-2960	297	13	his	his	PRON
inlawrev-2960	297	14	auditors	auditor	NOUN
inlawrev-2960	297	15	.	.	PUNCT
inlawrev-2960	298	1	regulators	regulator	NOUN
inlawrev-2960	298	2	have	have	AUX
inlawrev-2960	298	3	noted	note	VERB
inlawrev-2960	298	4	that	that	SCONJ
inlawrev-2960	298	5	that	that	PRON
inlawrev-2960	298	6	was	be	AUX
inlawrev-2960	298	7	one	one	NUM
inlawrev-2960	298	8	way	way	NOUN
inlawrev-2960	298	9	to	to	PART
inlawrev-2960	298	10	ensure	ensure	VERB
inlawrev-2960	298	11	a	a	DET
inlawrev-2960	298	12	friendly	friendly	ADJ
inlawrev-2960	298	13	audit	audit	NOUN
inlawrev-2960	298	14	.	.	PUNCT
inlawrev-2960	298	15	"	"	PUNCT
inlawrev-2960	298	16	)	)	PUNCT
inlawrev-2960	298	17	.	.	PUNCT
inlawrev-2960	299	1	see	see	VERB
inlawrev-2960	299	2	also	also	ADV
inlawrev-2960	299	3	williamson	williamson	PROPN
inlawrev-2960	299	4	,	,	PUNCT
inlawrev-2960	299	5	keating	keating	NOUN
inlawrev-2960	299	6	's	's	PART
inlawrev-2960	299	7	influence	influence	NOUN
inlawrev-2960	299	8	in	in	ADP
inlawrev-2960	299	9	high	high	ADJ
inlawrev-2960	299	10	places	place	NOUN
inlawrev-2960	299	11	,	,	PUNCT
inlawrev-2960	299	12	san	san	PROPN
inlawrev-2960	299	13	francisco	francisco	PROPN
inlawrev-2960	299	14	chronicle	chronicle	PROPN
inlawrev-2960	299	15	,	,	PUNCT
inlawrev-2960	299	16	nov	nov	PROPN
inlawrev-2960	299	17	.	.	PROPN
inlawrev-2960	299	18	20	20	NUM
inlawrev-2960	299	19	,	,	PUNCT
inlawrev-2960	299	20	1989	1989	NUM
inlawrev-2960	299	21	,	,	PUNCT
inlawrev-2960	299	22	at	at	ADP
inlawrev-2960	299	23	a4	a4	NUM
inlawrev-2960	299	24	.	.	PUNCT
inlawrev-2960	300	1	69	69	NUM
inlawrev-2960	300	2	.	.	PUNCT
inlawrev-2960	301	1	complaint	complaint	NOUN
inlawrev-2960	301	2	,	,	PUNCT
inlawrev-2960	301	3	fdic	fdic	PROPN
inlawrev-2960	301	4	v.	v.	ADP
inlawrev-2960	301	5	schoenberger	schoenberger	PROPN
inlawrev-2960	301	6	,	,	PUNCT
inlawrev-2960	301	7	supra	supra	PROPN
inlawrev-2960	301	8	note	note	PROPN
inlawrev-2960	301	9	26	26	NUM
inlawrev-2960	301	10	,	,	PUNCT
inlawrev-2960	301	11	at	at	ADP
inlawrev-2960	301	12	21	21	NUM
inlawrev-2960	301	13	.	.	PUNCT
inlawrev-2960	302	1	it	it	PRON
inlawrev-2960	302	2	is	be	AUX
inlawrev-2960	302	3	interesting	interesting	ADJ
inlawrev-2960	302	4	to	to	PART
inlawrev-2960	302	5	note	note	VERB
inlawrev-2960	302	6	,	,	PUNCT
inlawrev-2960	302	7	however	however	ADV
inlawrev-2960	302	8	,	,	PUNCT
inlawrev-2960	302	9	that	that	SCONJ
inlawrev-2960	302	10	price	price	NOUN
inlawrev-2960	302	11	waterhouse	waterhouse	NOUN
inlawrev-2960	302	12	has	have	AUX
inlawrev-2960	302	13	not	not	PART
inlawrev-2960	302	14	escaped	escape	VERB
inlawrev-2960	302	15	criticism	criticism	NOUN
inlawrev-2960	302	16	for	for	ADP
inlawrev-2960	302	17	its	its	PRON
inlawrev-2960	302	18	audits	audits	NOUN
inlawrev-2960	302	19	of	of	ADP
inlawrev-2960	302	20	financial	financial	ADJ
inlawrev-2960	302	21	institutions	institution	NOUN
inlawrev-2960	302	22	.	.	PUNCT
inlawrev-2960	303	1	price	price	NOUN
inlawrev-2960	303	2	waterhouse	waterhouse	NOUN
inlawrev-2960	303	3	has	have	AUX
inlawrev-2960	303	4	been	be	AUX
inlawrev-2960	303	5	criticized	criticize	VERB
inlawrev-2960	303	6	for	for	ADP
inlawrev-2960	303	7	its	its	PRON
inlawrev-2960	303	8	reports	report	NOUN
inlawrev-2960	303	9	issued	issue	VERB
inlawrev-2960	303	10	for	for	ADP
inlawrev-2960	303	11	the	the	DET
inlawrev-2960	303	12	bank	bank	NOUN
inlawrev-2960	303	13	of	of	ADP
inlawrev-2960	303	14	credit	credit	NOUN
inlawrev-2960	303	15	and	and	CCONJ
inlawrev-2960	303	16	commerce	commerce	PROPN
inlawrev-2960	303	17	international	international	ADJ
inlawrev-2960	303	18	(	(	PUNCT
inlawrev-2960	303	19	bcci	bcci	NOUN
inlawrev-2960	303	20	)	)	PUNCT
inlawrev-2960	303	21	.	.	PUNCT
inlawrev-2960	304	1	sly	sly	ADV
inlawrev-2960	304	2	,	,	PUNCT
inlawrev-2960	304	3	tales	tale	NOUN
inlawrev-2960	304	4	of	of	ADP
inlawrev-2960	304	5	massive	massive	ADJ
inlawrev-2960	304	6	deceit	deceit	NOUN
inlawrev-2960	304	7	emerge	emerge	NOUN
inlawrev-2960	304	8	in	in	ADP
inlawrev-2960	304	9	bcli	bcli	ADJ
inlawrev-2960	304	10	scandal	scandal	NOUN
inlawrev-2960	304	11	,	,	PUNCT
inlawrev-2960	304	12	n.y	n.y	PROPN
inlawrev-2960	304	13	.	.	PROPN
inlawrev-2960	304	14	times	times	PROPN
inlawrev-2960	304	15	,	,	PUNCT
inlawrev-2960	304	16	aug	aug	PROPN
inlawrev-2960	304	17	.	.	PROPN
inlawrev-2960	304	18	18	18	NUM
inlawrev-2960	304	19	,	,	PUNCT
inlawrev-2960	304	20	1991	1991	NUM
inlawrev-2960	304	21	,	,	PUNCT
inlawrev-2960	304	22	§	§	PROPN
inlawrev-2960	304	23	c	c	X
inlawrev-2960	304	24	,	,	PUNCT
inlawrev-2960	304	25	at	at	ADP
inlawrev-2960	304	26	1	1	NUM
inlawrev-2960	304	27	,	,	PUNCT
inlawrev-2960	304	28	col	col	PROPN
inlawrev-2960	304	29	.	.	PROPN
inlawrev-2960	304	30	1	1	NUM
inlawrev-2960	304	31	c*a	c*a	PROPN
inlawrev-2960	304	32	1990	1990	NUM
inlawrev-2960	304	33	investigation	investigation	NOUN
inlawrev-2960	304	34	by	by	ADP
inlawrev-2960	304	35	price	price	NOUN
inlawrev-2960	304	36	waterhouse	waterhouse	NOUN
inlawrev-2960	304	37	into	into	ADP
inlawrev-2960	304	38	the	the	DET
inlawrev-2960	304	39	shaky	shaky	ADJ
inlawrev-2960	304	40	state	state	NOUN
inlawrev-2960	304	41	of	of	ADP
inlawrev-2960	304	42	bcci	bcci	NOUN
inlawrev-2960	304	43	's	's	PART
inlawrev-2960	304	44	balance	balance	NOUN
inlawrev-2960	304	45	sheet	sheet	NOUN
inlawrev-2960	304	46	catalogs	catalog	NOUN
inlawrev-2960	304	47	loan	loan	NOUN
inlawrev-2960	304	48	after	after	ADP
inlawrev-2960	304	49	loan	loan	NOUN
inlawrev-2960	304	50	made	make	VERB
inlawrev-2960	304	51	with	with	ADP
inlawrev-2960	304	52	virtually	virtually	ADV
inlawrev-2960	304	53	no	no	PRON
inlawrev-2960	304	54	documentation	documentation	NOUN
inlawrev-2960	304	55	.	.	PUNCT
inlawrev-2960	304	56	.	.	PUNCT
inlawrev-2960	304	57	.	.	PUNCT
inlawrev-2960	304	58	.	.	PUNCT
inlawrev-2960	305	1	even	even	ADV
inlawrev-2960	305	2	after	after	ADP
inlawrev-2960	305	3	the	the	DET
inlawrev-2960	305	4	1990	1990	NUM
inlawrev-2960	305	5	report	report	NOUN
inlawrev-2960	305	6	.	.	PUNCT
inlawrev-2960	306	1	price	price	NOUN
inlawrev-2960	306	2	waterhouse	waterhouse	PROPN
inlawrev-2960	306	3	certified	certify	VERB
inlawrev-2960	306	4	bcci	bcci	NOUN
inlawrev-2960	306	5	's	's	PART
inlawrev-2960	306	6	accounts	account	NOUN
inlawrev-2960	306	7	as	as	ADP
inlawrev-2960	306	8	fair	fair	ADJ
inlawrev-2960	306	9	and	and	CCONJ
inlawrev-2960	306	10	accurate	accurate	ADJ
inlawrev-2960	306	11	.	.	PUNCT
inlawrev-2960	306	12	"	"	PUNCT
inlawrev-2960	306	13	)	)	PUNCT
inlawrev-2960	306	14	.	.	PUNCT
inlawrev-2960	307	1	70	70	NUM
inlawrev-2960	307	2	.	.	NUM
inlawrev-2960	307	3	uhaxed	uhaxed	ADJ
inlawrev-2960	307	4	states	states	PROPN
inlawrev-2960	307	5	general	general	ADJ
inlawrev-2960	307	6	accounting	accounting	PROPN
inlawrev-2960	307	7	office	office	NOUN
inlawrev-2960	307	8	,	,	PUNCT
inlawrev-2960	307	9	cpa	cpa	NOUN
inlawrev-2960	307	10	audit	audit	NOUN
inlawrev-2960	307	11	quality	quality	NOUN
inlawrev-2960	307	12	:	:	PUNCT
inlawrev-2960	307	13	failures	failure	NOUN
inlawrev-2960	307	14	of	of	ADP
inlawrev-2960	307	15	cpa	cpa	NOUN
inlawrev-2960	307	16	audfts	audft	NOUN
inlawrev-2960	307	17	to	to	PART
inlawrev-2960	307	18	identify	identify	VERB
inlawrev-2960	307	19	and	and	CCONJ
inlawrev-2960	307	20	report	report	VERB
inlawrev-2960	307	21	significant	significant	ADJ
inlawrev-2960	307	22	savings	saving	NOUN
inlawrev-2960	307	23	and	and	CCONJ
inlawrev-2960	307	24	loan	loan	NOUN
inlawrev-2960	307	25	problems	problem	NOUN
inlawrev-2960	307	26	2	2	NUM
inlawrev-2960	307	27	(	(	PUNCT
inlawrev-2960	307	28	1989	1989	NUM
inlawrev-2960	307	29	)	)	PUNCT
inlawrev-2960	308	1	[	[	X
inlawrev-2960	308	2	hereinafter	hereinafter	NOUN
inlawrev-2960	308	3	gao	gao	PROPN
inlawrev-2960	308	4	report	report	PROPN
inlawrev-2960	308	5	]	]	X
inlawrev-2960	308	6	(	(	PUNCT
inlawrev-2960	308	7	pub	pub	NOUN
inlawrev-2960	308	8	.	.	PUNCT
inlawrev-2960	309	1	no	no	INTJ
inlawrev-2960	309	2	.	.	PUNCT
inlawrev-2960	310	1	afmd-89	afmd-89	PROPN
inlawrev-2960	310	2	-	-	PROPN
inlawrev-2960	310	3	45	45	NUM
inlawrev-2960	310	4	)	)	PUNCT
inlawrev-2960	310	5	.	.	PUNCT
inlawrev-2960	311	1	1991	1991	NUM
inlawrev-2960	311	2	]	]	PUNCT
inlawrev-2960	311	3	accountants	accountant	NOUN
inlawrev-2960	311	4	'	'	PART
inlawrev-2960	311	5	liability	liability	NOUN
inlawrev-2960	311	6	489	489	NUM
inlawrev-2960	311	7	30	30	NUM
inlawrev-2960	311	8	,	,	PUNCT
inlawrev-2960	311	9	1987	1987	NUM
inlawrev-2960	311	10	.	.	PUNCT
inlawrev-2960	311	11	''	''	PUNCT
inlawrev-2960	311	12	'	'	PUNCT
inlawrev-2960	312	1	in	in	ADP
inlawrev-2960	312	2	february	february	PROPN
inlawrev-2960	312	3	1989	1989	NUM
inlawrev-2960	312	4	,	,	PUNCT
inlawrev-2960	312	5	the	the	DET
inlawrev-2960	312	6	gao	gao	PROPN
inlawrev-2960	312	7	issued	issue	VERB
inlawrev-2960	312	8	a	a	DET
inlawrev-2960	312	9	report	report	NOUN
inlawrev-2960	312	10	finding	find	VERB
inlawrev-2960	312	11	that	that	SCONJ
inlawrev-2960	312	12	in	in	ADP
inlawrev-2960	312	13	six	six	NUM
inlawrev-2960	312	14	of	of	ADP
inlawrev-2960	312	15	the	the	DET
inlawrev-2960	312	16	eleven	eleven	NUM
inlawrev-2960	312	17	s&l	s&l	PROPN
inlawrev-2960	312	18	audits	audits	NOUN
inlawrev-2960	312	19	it	it	PRON
inlawrev-2960	312	20	examined	examine	VERB
inlawrev-2960	312	21	,	,	PUNCT
inlawrev-2960	312	22	the	the	DET
inlawrev-2960	312	23	independent	independent	ADJ
inlawrev-2960	312	24	certified	certified	ADJ
inlawrev-2960	312	25	public	public	ADJ
inlawrev-2960	312	26	accountants	accountant	NOUN
inlawrev-2960	312	27	did	do	VERB
inlawrev-2960	312	28	not	not	PART
inlawrev-2960	312	29	*	*	AUX
inlawrev-2960	312	30	*	*	PUNCT
inlawrev-2960	312	31	adequately	adequately	ADV
inlawrev-2960	312	32	audit	audit	NOUN
inlawrev-2960	312	33	and/or	and/or	CCONJ
inlawrev-2960	312	34	report	report	VERB
inlawrev-2960	312	35	the	the	DET
inlawrev-2960	312	36	s&ls	s&ls	PROPN
inlawrev-2960	312	37	'	'	PART
inlawrev-2960	312	38	financial	financial	ADJ
inlawrev-2960	312	39	or	or	CCONJ
inlawrev-2960	312	40	internal	internal	ADJ
inlawrev-2960	312	41	control	control	NOUN
inlawrev-2960	312	42	problems	problem	NOUN
inlawrev-2960	312	43	in	in	ADP
inlawrev-2960	312	44	accordance	accordance	NOUN
inlawrev-2960	312	45	with	with	ADP
inlawrev-2960	312	46	professional	professional	ADJ
inlawrev-2960	312	47	standards	standard	NOUN
inlawrev-2960	312	48	.	.	PUNCT
inlawrev-2960	313	1	"	"	PUNCT
inlawrev-2960	313	2	^^	^^	CCONJ
inlawrev-2960	313	3	the	the	DET
inlawrev-2960	313	4	study	study	NOUN
inlawrev-2960	313	5	found	find	VERB
inlawrev-2960	313	6	that	that	SCONJ
inlawrev-2960	313	7	accountants	accountant	NOUN
inlawrev-2960	313	8	did	do	AUX
inlawrev-2960	313	9	not	not	PART
inlawrev-2960	313	10	adequately	adequately	ADV
inlawrev-2960	313	11	report	report	VERB
inlawrev-2960	313	12	significant	significant	ADJ
inlawrev-2960	313	13	problems	problem	NOUN
inlawrev-2960	313	14	such	such	ADJ
inlawrev-2960	313	15	as	as	ADP
inlawrev-2960	313	16	:	:	PUNCT
inlawrev-2960	313	17	(	(	PUNCT
inlawrev-2960	313	18	1	1	X
inlawrev-2960	313	19	)	)	PUNCT
inlawrev-2960	313	20	s&l	s&l	NOUN
inlawrev-2960	313	21	accounting	accounting	NOUN
inlawrev-2960	313	22	practices	practice	NOUN
inlawrev-2960	313	23	which	which	PRON
inlawrev-2960	313	24	were	be	AUX
inlawrev-2960	313	25	not	not	PART
inlawrev-2960	313	26	in	in	ADP
inlawrev-2960	313	27	conformity	conformity	NOUN
inlawrev-2960	313	28	with	with	ADP
inlawrev-2960	313	29	standard	standard	ADJ
inlawrev-2960	313	30	accounting	accounting	NOUN
inlawrev-2960	313	31	principles	principle	NOUN
inlawrev-2960	313	32	;	;	PUNCT
inlawrev-2960	313	33	(	(	PUNCT
inlawrev-2960	313	34	2	2	X
inlawrev-2960	313	35	)	)	PUNCT
inlawrev-2960	313	36	regulatory	regulatory	ADJ
inlawrev-2960	313	37	violations	violation	NOUN
inlawrev-2960	313	38	(	(	PUNCT
inlawrev-2960	313	39	i.e.y	i.e.y	ADJ
inlawrev-2960	313	40	excessive	excessive	ADJ
inlawrev-2960	313	41	loans	loan	NOUN
inlawrev-2960	313	42	to	to	ADP
inlawrev-2960	313	43	related	related	ADJ
inlawrev-2960	313	44	parties	party	NOUN
inlawrev-2960	313	45	or	or	CCONJ
inlawrev-2960	313	46	single	single	ADJ
inlawrev-2960	313	47	borrowers	borrower	NOUN
inlawrev-2960	313	48	)	)	PUNCT
inlawrev-2960	313	49	;	;	PUNCT
inlawrev-2960	313	50	(	(	PUNCT
inlawrev-2960	313	51	3	3	X
inlawrev-2960	313	52	)	)	PUNCT
inlawrev-2960	313	53	formal	formal	ADJ
inlawrev-2960	313	54	regulatory	regulatory	ADJ
inlawrev-2960	313	55	actions	action	NOUN
inlawrev-2960	313	56	;	;	PUNCT
inlawrev-2960	313	57	(	(	PUNCT
inlawrev-2960	313	58	4	4	X
inlawrev-2960	313	59	)	)	PUNCT
inlawrev-2960	313	60	concentrations	concentration	NOUN
inlawrev-2960	313	61	of	of	ADP
inlawrev-2960	313	62	high	high	ADJ
inlawrev-2960	313	63	-	-	PUNCT
inlawrev-2960	313	64	risk	risk	NOUN
inlawrev-2960	313	65	loans	loan	NOUN
inlawrev-2960	313	66	within	within	ADP
inlawrev-2960	313	67	restricted	restricted	ADJ
inlawrev-2960	313	68	geographic	geographic	ADJ
inlawrev-2960	313	69	areas	area	NOUN
inlawrev-2960	313	70	;	;	PUNCT
inlawrev-2960	313	71	and	and	CCONJ
inlawrev-2960	313	72	(	(	PUNCT
inlawrev-2960	313	73	5	5	X
inlawrev-2960	313	74	)	)	PUNCT
inlawrev-2960	313	75	serious	serious	ADJ
inlawrev-2960	313	76	internal	internal	ADJ
inlawrev-2960	313	77	control	control	NOUN
inlawrev-2960	313	78	weaknesses	weakness	NOUN
inlawrev-2960	313	79	.	.	PUNCT
inlawrev-2960	313	80	^^	^^	PUNCT
inlawrev-2960	314	1	the	the	DET
inlawrev-2960	314	2	gao	gao	PROPN
inlawrev-2960	314	3	report	report	NOUN
inlawrev-2960	314	4	stated	state	VERB
inlawrev-2960	314	5	that	that	SCONJ
inlawrev-2960	314	6	accurate	accurate	ADJ
inlawrev-2960	314	7	cpa	cpa	NOUN
inlawrev-2960	314	8	audits	audits	NOUN
inlawrev-2960	314	9	of	of	ADP
inlawrev-2960	314	10	s&ls	s&ls	PROPN
inlawrev-2960	314	11	were	be	AUX
inlawrev-2960	314	12	vitally	vitally	ADV
inlawrev-2960	314	13	necessary	necessary	ADJ
inlawrev-2960	314	14	to	to	PART
inlawrev-2960	314	15	enable	enable	VERB
inlawrev-2960	314	16	federal	federal	ADJ
inlawrev-2960	314	17	officials	official	NOUN
inlawrev-2960	314	18	to	to	PART
inlawrev-2960	314	19	regulate	regulate	VERB
inlawrev-2960	314	20	the	the	DET
inlawrev-2960	314	21	s&l	s&l	NOUN
inlawrev-2960	314	22	industry	industry	NOUN
inlawrev-2960	314	23	effectively	effectively	ADV
inlawrev-2960	314	24	and	and	CCONJ
inlawrev-2960	314	25	that	that	SCONJ
inlawrev-2960	314	26	significant	significant	ADJ
inlawrev-2960	314	27	improvements	improvement	NOUN
inlawrev-2960	314	28	were	be	AUX
inlawrev-2960	314	29	needed	need	VERB
inlawrev-2960	314	30	in	in	ADP
inlawrev-2960	314	31	the	the	DET
inlawrev-2960	314	32	quality	quality	NOUN
inlawrev-2960	314	33	of	of	ADP
inlawrev-2960	314	34	s&l	s&l	PROPN
inlawrev-2960	314	35	audits.^"^	audits.^"^	PUNCT
inlawrev-2960	315	1	the	the	DET
inlawrev-2960	315	2	report	report	NOUN
inlawrev-2960	315	3	recommended	recommend	VERB
inlawrev-2960	315	4	that	that	SCONJ
inlawrev-2960	315	5	the	the	DET
inlawrev-2960	315	6	american	american	PROPN
inlawrev-2960	315	7	institute	institute	PROPN
inlawrev-2960	315	8	of	of	ADP
inlawrev-2960	315	9	certified	certify	VERB
inlawrev-2960	315	10	public	public	ADJ
inlawrev-2960	315	11	accountants	accountant	NOUN
inlawrev-2960	315	12	(	(	PUNCT
inlawrev-2960	315	13	aicpa	aicpa	PROPN
inlawrev-2960	315	14	)	)	PUNCT
inlawrev-2960	315	15	revise	revise	VERB
inlawrev-2960	315	16	its	its	PRON
inlawrev-2960	315	17	1979	1979	NUM
inlawrev-2960	315	18	audit	audit	NOUN
inlawrev-2960	315	19	guide	guide	NOUN
inlawrev-2960	315	20	for	for	ADP
inlawrev-2960	315	21	s&ls	s&ls	PROPN
inlawrev-2960	315	22	,	,	PUNCT
inlawrev-2960	315	23	inform	inform	VERB
inlawrev-2960	315	24	its	its	PRON
inlawrev-2960	315	25	members	member	NOUN
inlawrev-2960	315	26	of	of	ADP
inlawrev-2960	315	27	the	the	DET
inlawrev-2960	315	28	contents	content	NOUN
inlawrev-2960	315	29	of	of	ADP
inlawrev-2960	315	30	the	the	DET
inlawrev-2960	315	31	gao	gao	PROPN
inlawrev-2960	315	32	report	report	NOUN
inlawrev-2960	315	33	,	,	PUNCT
inlawrev-2960	315	34	and	and	CCONJ
inlawrev-2960	315	35	instruct	instruct	VERB
inlawrev-2960	315	36	them	they	PRON
inlawrev-2960	315	37	on	on	ADP
inlawrev-2960	315	38	the	the	DET
inlawrev-2960	315	39	particular	particular	ADJ
inlawrev-2960	315	40	problems	problem	NOUN
inlawrev-2960	315	41	that	that	PRON
inlawrev-2960	315	42	might	might	AUX
inlawrev-2960	315	43	occur	occur	VERB
inlawrev-2960	315	44	when	when	SCONJ
inlawrev-2960	315	45	auditing	auditing	NOUN
inlawrev-2960	315	46	s&ls.^^	s&ls.^^	NOUN
inlawrev-2960	315	47	after	after	ADP
inlawrev-2960	315	48	conducting	conduct	VERB
inlawrev-2960	315	49	its	its	PRON
inlawrev-2960	315	50	study	study	NOUN
inlawrev-2960	315	51	and	and	CCONJ
inlawrev-2960	315	52	finding	find	VERB
inlawrev-2960	315	53	significant	significant	ADJ
inlawrev-2960	315	54	audit	audit	NOUN
inlawrev-2960	315	55	and	and	CCONJ
inlawrev-2960	315	56	reporting	report	VERB
inlawrev-2960	315	57	problems	problem	NOUN
inlawrev-2960	315	58	in	in	ADP
inlawrev-2960	315	59	six	six	NUM
inlawrev-2960	315	60	of	of	ADP
inlawrev-2960	315	61	the	the	DET
inlawrev-2960	315	62	eleven	eleven	NUM
inlawrev-2960	315	63	s&ls	s&ls	PROPN
inlawrev-2960	315	64	studied	study	VERB
inlawrev-2960	315	65	,	,	PUNCT
inlawrev-2960	315	66	the	the	DET
inlawrev-2960	315	67	officials	official	NOUN
inlawrev-2960	315	68	at	at	ADP
inlawrev-2960	315	69	the	the	DET
inlawrev-2960	315	70	gao	gao	PROPN
inlawrev-2960	315	71	referred	refer	VERB
inlawrev-2960	315	72	the	the	DET
inlawrev-2960	315	73	cpa	cpa	NOUN
inlawrev-2960	315	74	firms	firm	NOUN
inlawrev-2960	315	75	performing	perform	VERB
inlawrev-2960	315	76	the	the	DET
inlawrev-2960	315	77	audits	audits	NOUN
inlawrev-2960	315	78	to	to	ADP
inlawrev-2960	315	79	the	the	DET
inlawrev-2960	315	80	appropriate	appropriate	ADJ
inlawrev-2960	315	81	regulatory	regulatory	ADJ
inlawrev-2960	315	82	and	and	CCONJ
inlawrev-2960	315	83	professional	professional	ADJ
inlawrev-2960	315	84	bodies	body	NOUN
inlawrev-2960	315	85	for	for	ADP
inlawrev-2960	315	86	disciplinary	disciplinary	ADJ
inlawrev-2960	315	87	action.^^	action.^^	X
inlawrev-2960	315	88	b.	b.	PROPN
inlawrev-2960	315	89	hearing	hearing	NOUN
inlawrev-2960	315	90	before	before	ADP
inlawrev-2960	315	91	the	the	DET
inlawrev-2960	315	92	house	house	PROPN
inlawrev-2960	315	93	committee	committee	PROPN
inlawrev-2960	315	94	on	on	ADP
inlawrev-2960	315	95	banking	banking	NOUN
inlawrev-2960	315	96	,	,	PUNCT
inlawrev-2960	315	97	finance	finance	NOUN
inlawrev-2960	315	98	and	and	CCONJ
inlawrev-2960	315	99	urban	urban	ADJ
inlawrev-2960	315	100	affairs	affair	NOUN
inlawrev-2960	315	101	in	in	ADP
inlawrev-2960	315	102	response	response	NOUN
inlawrev-2960	315	103	to	to	ADP
inlawrev-2960	315	104	the	the	DET
inlawrev-2960	315	105	gao	gao	PROPN
inlawrev-2960	315	106	report	report	NOUN
inlawrev-2960	315	107	,	,	PUNCT
inlawrev-2960	315	108	the	the	DET
inlawrev-2960	315	109	house	house	PROPN
inlawrev-2960	315	110	committee	committee	PROPN
inlawrev-2960	315	111	on	on	ADP
inlawrev-2960	315	112	banking	banking	NOUN
inlawrev-2960	315	113	,	,	PUNCT
inlawrev-2960	315	114	finance	finance	NOUN
inlawrev-2960	315	115	and	and	CCONJ
inlawrev-2960	315	116	urban	urban	PROPN
inlawrev-2960	315	117	affairs	affair	NOUN
inlawrev-2960	315	118	conducted	conduct	VERB
inlawrev-2960	315	119	a	a	DET
inlawrev-2960	315	120	hearing	hearing	NOUN
inlawrev-2960	315	121	on	on	ADP
inlawrev-2960	315	122	february	february	PROPN
inlawrev-2960	315	123	21	21	NUM
inlawrev-2960	315	124	,	,	PUNCT
inlawrev-2960	315	125	1989	1989	NUM
inlawrev-2960	315	126	,	,	PUNCT
inlawrev-2960	315	127	in	in	ADP
inlawrev-2960	315	128	which	which	PRON
inlawrev-2960	315	129	prominent	prominent	ADJ
inlawrev-2960	315	130	members	member	NOUN
inlawrev-2960	315	131	in	in	ADP
inlawrev-2960	315	132	the	the	DET
inlawrev-2960	315	133	accounting	accounting	NOUN
inlawrev-2960	315	134	field	field	NOUN
inlawrev-2960	315	135	testified	testify	VERB
inlawrev-2960	315	136	and	and	CCONJ
inlawrev-2960	315	137	responded	respond	VERB
inlawrev-2960	315	138	to	to	ADP
inlawrev-2960	315	139	the	the	DET
inlawrev-2960	315	140	critical	critical	ADJ
inlawrev-2960	315	141	gao	gao	PROPN
inlawrev-2960	315	142	report	report	NOUN
inlawrev-2960	315	143	.	.	PUNCT
inlawrev-2960	316	1	^^	^^	PUNCT
inlawrev-2960	316	2	the	the	DET
inlawrev-2960	316	3	representatives	representative	NOUN
inlawrev-2960	316	4	from	from	ADP
inlawrev-2960	316	5	the	the	DET
inlawrev-2960	316	6	accounting	accounting	NOUN
inlawrev-2960	316	7	field	field	NOUN
inlawrev-2960	316	8	asserted	assert	VERB
inlawrev-2960	316	9	that	that	SCONJ
inlawrev-2960	316	10	the	the	DET
inlawrev-2960	316	11	gao	gao	PROPN
inlawrev-2960	316	12	report	report	NOUN
inlawrev-2960	316	13	was	be	AUX
inlawrev-2960	316	14	misleading	misleading	ADJ
inlawrev-2960	316	15	because	because	SCONJ
inlawrev-2960	316	16	only	only	ADV
inlawrev-2960	316	17	six	six	NUM
inlawrev-2960	316	18	of	of	ADP
inlawrev-2960	316	19	twenty	twenty	NUM
inlawrev-2960	316	20	-	-	PUNCT
inlawrev-2960	316	21	nine	nine	NUM
inlawrev-2960	316	22	s&l	s&l	PROPN
inlawrev-2960	316	23	audits	audits	NOUN
inlawrev-2960	316	24	in	in	ADP
inlawrev-2960	316	25	the	the	DET
inlawrev-2960	316	26	dallas	dallas	PROPN
inlawrev-2960	316	27	district	district	NOUN
inlawrev-2960	316	28	were	be	AUX
inlawrev-2960	316	29	criticized	criticize	VERB
inlawrev-2960	316	30	71	71	NUM
inlawrev-2960	316	31	.	.	PUNCT
inlawrev-2960	317	1	/(c/.	/(c/.	INTJ
inlawrev-2960	317	2	at	at	ADP
inlawrev-2960	317	3	1	1	NUM
inlawrev-2960	317	4	.	.	PUNCT
inlawrev-2960	318	1	see	see	VERB
inlawrev-2960	318	2	also	also	ADV
inlawrev-2960	318	3	kheel	kheel	PROPN
inlawrev-2960	318	4	&	&	CCONJ
inlawrev-2960	318	5	sohmer	sohmer	PROPN
inlawrev-2960	318	6	,	,	PUNCT
inlawrev-2960	318	7	the	the	DET
inlawrev-2960	318	8	gao	gao	PROPN
inlawrev-2960	318	9	's	's	PART
inlawrev-2960	318	10	report	report	NOUN
inlawrev-2960	318	11	to	to	ADP
inlawrev-2960	318	12	the	the	DET
inlawrev-2960	318	13	house	house	PROPN
inlawrev-2960	318	14	banking	banking	NOUN
inlawrev-2960	318	15	,	,	PUNCT
inlawrev-2960	318	16	finance	finance	NOUN
inlawrev-2960	318	17	and	and	CCONJ
inlawrev-2960	318	18	urban	urban	PROPN
inlawrev-2960	318	19	affairs	affairs	PROPN
inlawrev-2960	318	20	committee	committee	NOUN
inlawrev-2960	318	21	:	:	PUNCT
inlawrev-2960	318	22	cpa	cpa	PROPN
inlawrev-2960	318	23	audit	audit	NOUN
inlawrev-2960	318	24	quality	quality	NOUN
inlawrev-2960	318	25	,	,	PUNCT
inlawrev-2960	318	26	653	653	NUM
inlawrev-2960	318	27	prac	prac	NOUN
inlawrev-2960	318	28	.	.	PUNCT
inlawrev-2960	319	1	l.	l.	PROPN
inlawrev-2960	319	2	inst	inst	PROPN
inlawrev-2960	319	3	.	.	PROPN
inlawrev-2960	319	4	113	113	NUM
inlawrev-2960	319	5	(	(	PUNCT
inlawrev-2960	319	6	1989	1989	NUM
inlawrev-2960	319	7	)	)	PUNCT
inlawrev-2960	319	8	;	;	PUNCT
inlawrev-2960	319	9	kolins	kolin	NOUN
inlawrev-2960	319	10	,	,	PUNCT
inlawrev-2960	319	11	accounting	accounting	NOUN
inlawrev-2960	319	12	&	&	CCONJ
inlawrev-2960	319	13	auditing	auditing	NOUN
inlawrev-2960	319	14	report	report	NOUN
inlawrev-2960	319	15	,	,	PUNCT
inlawrev-2960	319	16	22	22	NUM
inlawrev-2960	319	17	prac	prac	NOUN
inlawrev-2960	319	18	.	.	PUNCT
inlawrev-2960	320	1	acct	acct	NOUN
inlawrev-2960	320	2	.	.	PUNCT
inlawrev-2960	321	1	102	102	NUM
inlawrev-2960	321	2	(	(	PUNCT
inlawrev-2960	321	3	1989	1989	NUM
inlawrev-2960	321	4	)	)	PUNCT
inlawrev-2960	321	5	.	.	PUNCT
inlawrev-2960	322	1	72	72	NUM
inlawrev-2960	322	2	.	.	PUNCT
inlawrev-2960	323	1	gao	gao	PROPN
inlawrev-2960	323	2	report	report	PROPN
inlawrev-2960	323	3	,	,	PUNCT
inlawrev-2960	323	4	supra	supra	PROPN
inlawrev-2960	323	5	note	note	NOUN
inlawrev-2960	323	6	70	70	NUM
inlawrev-2960	323	7	,	,	PUNCT
inlawrev-2960	323	8	at	at	ADP
inlawrev-2960	323	9	1	1	NUM
inlawrev-2960	323	10	.	.	PUNCT
inlawrev-2960	324	1	the	the	DET
inlawrev-2960	324	2	gao	gao	PROPN
inlawrev-2960	324	3	report	report	NOUN
inlawrev-2960	324	4	found	find	VERB
inlawrev-2960	324	5	that	that	SCONJ
inlawrev-2960	324	6	,	,	PUNCT
inlawrev-2960	324	7	before	before	SCONJ
inlawrev-2960	324	8	the	the	DET
inlawrev-2960	324	9	11	11	NUM
inlawrev-2960	324	10	s&ls	s&ls	NOUN
inlawrev-2960	324	11	failed	fail	VERB
inlawrev-2960	324	12	,	,	PUNCT
inlawrev-2960	324	13	their	their	PRON
inlawrev-2960	324	14	latest	late	ADJ
inlawrev-2960	324	15	audit	audit	NOUN
inlawrev-2960	324	16	reports	report	NOUN
inlawrev-2960	324	17	showed	show	VERB
inlawrev-2960	324	18	a	a	DET
inlawrev-2960	324	19	combined	combine	VERB
inlawrev-2960	324	20	positive	positive	ADJ
inlawrev-2960	324	21	net	net	ADJ
inlawrev-2960	324	22	worth	worth	NOUN
inlawrev-2960	324	23	of	of	ADP
inlawrev-2960	324	24	$	$	SYM
inlawrev-2960	324	25	44	44	NUM
inlawrev-2960	324	26	miuion	miuion	NOUN
inlawrev-2960	324	27	,	,	PUNCT
inlawrev-2960	324	28	yet	yet	ADV
inlawrev-2960	324	29	5	5	NUM
inlawrev-2960	324	30	to	to	PART
inlawrev-2960	324	31	17	17	NUM
inlawrev-2960	324	32	months	month	NOUN
inlawrev-2960	324	33	later	later	ADV
inlawrev-2960	324	34	when	when	SCONJ
inlawrev-2960	324	35	the	the	DET
inlawrev-2960	324	36	s&ls	s&ls	PROPN
inlawrev-2960	324	37	failed	fail	VERB
inlawrev-2960	324	38	,	,	PUNCT
inlawrev-2960	324	39	the	the	DET
inlawrev-2960	324	40	11	11	NUM
inlawrev-2960	324	41	s&ls	s&ls	PROPN
inlawrev-2960	324	42	had	have	VERB
inlawrev-2960	324	43	a	a	DET
inlawrev-2960	324	44	combined	combine	VERB
inlawrev-2960	324	45	negative	negative	ADJ
inlawrev-2960	324	46	net	net	ADJ
inlawrev-2960	324	47	worth	worth	NOUN
inlawrev-2960	324	48	of	of	ADP
inlawrev-2960	324	49	$	$	SYM
inlawrev-2960	324	50	1.5	1.5	NUM
inlawrev-2960	324	51	biuion	biuion	NOUN
inlawrev-2960	324	52	.	.	PUNCT
inlawrev-2960	325	1	i	i	PRON
inlawrev-2960	325	2	d.	d.	PROPN
inlawrev-2960	325	3	73	73	NUM
inlawrev-2960	325	4	.	.	PUNCT
inlawrev-2960	326	1	i	i	PRON
inlawrev-2960	326	2	d.	d.	PROPN
inlawrev-2960	326	3	at	at	ADP
inlawrev-2960	326	4	5	5	NUM
inlawrev-2960	326	5	.	.	PUNCT
inlawrev-2960	326	6	74	74	NUM
inlawrev-2960	326	7	.	.	PUNCT
inlawrev-2960	327	1	i	i	PRON
inlawrev-2960	327	2	d.	d.	PROPN
inlawrev-2960	327	3	at	at	ADP
inlawrev-2960	327	4	10	10	NUM
inlawrev-2960	327	5	.	.	PUNCT
inlawrev-2960	328	1	75	75	NUM
inlawrev-2960	328	2	.	.	PUNCT
inlawrev-2960	329	1	i	i	PRON
inlawrev-2960	329	2	d.	d.	PROPN
inlawrev-2960	329	3	at	at	ADP
inlawrev-2960	329	4	10	10	NUM
inlawrev-2960	329	5	-	-	SYM
inlawrev-2960	329	6	11	11	NUM
inlawrev-2960	329	7	.	.	PUNCT
inlawrev-2960	330	1	76	76	NUM
inlawrev-2960	330	2	.	.	PUNCT
inlawrev-2960	331	1	i	i	PRON
inlawrev-2960	331	2	d.	d.	PROPN
inlawrev-2960	331	3	at	at	ADP
inlawrev-2960	331	4	1	1	NUM
inlawrev-2960	331	5	.	.	X
inlawrev-2960	331	6	77	77	NUM
inlawrev-2960	331	7	.	.	PUNCT
inlawrev-2960	332	1	cpa	cpa	PROPN
inlawrev-2960	332	2	hearing	hearing	NOUN
inlawrev-2960	332	3	,	,	PUNCT
inlawrev-2960	332	4	supra	supra	PROPN
inlawrev-2960	332	5	note	note	PROPN
inlawrev-2960	332	6	22	22	NUM
inlawrev-2960	332	7	,	,	PUNCT
inlawrev-2960	332	8	at	at	ADP
inlawrev-2960	332	9	1	1	NUM
inlawrev-2960	332	10	.	.	NUM
inlawrev-2960	332	11	490	490	NUM
inlawrev-2960	332	12	indiana	indiana	PROPN
inlawrev-2960	332	13	law	law	PROPN
inlawrev-2960	332	14	review	review	NOUN
inlawrev-2960	333	1	[	[	X
inlawrev-2960	333	2	vol	vol	NOUN
inlawrev-2960	333	3	.	.	PUNCT
inlawrev-2960	333	4	25:475	25:475	NUM
inlawrev-2960	333	5	and	and	CCONJ
inlawrev-2960	333	6	that	that	SCONJ
inlawrev-2960	333	7	twenty	twenty	NUM
inlawrev-2960	333	8	-	-	PUNCT
inlawrev-2960	333	9	seven	seven	NUM
inlawrev-2960	333	10	of	of	ADP
inlawrev-2960	333	11	twenty	twenty	NUM
inlawrev-2960	333	12	-	-	PUNCT
inlawrev-2960	333	13	nine	nine	NUM
inlawrev-2960	333	14	audit	audit	NOUN
inlawrev-2960	333	15	reports	report	NOUN
inlawrev-2960	333	16	included	include	VERB
inlawrev-2960	333	17	qualifications.^	qualifications.^	NOUN
inlawrev-2960	333	18	*	*	PUNCT
inlawrev-2960	333	19	the	the	DET
inlawrev-2960	333	20	accounting	accounting	NOUN
inlawrev-2960	333	21	representatives	representative	NOUN
inlawrev-2960	333	22	and	and	CCONJ
inlawrev-2960	333	23	several	several	ADJ
inlawrev-2960	333	24	congressional	congressional	ADJ
inlawrev-2960	333	25	participants	participant	NOUN
inlawrev-2960	333	26	cited	cite	VERB
inlawrev-2960	333	27	numerous	numerous	ADJ
inlawrev-2960	333	28	other	other	ADJ
inlawrev-2960	333	29	causes	cause	NOUN
inlawrev-2960	333	30	of	of	ADP
inlawrev-2960	333	31	s&l	s&l	NOUN
inlawrev-2960	333	32	insolvencies	insolvency	NOUN
inlawrev-2960	333	33	and	and	CCONJ
inlawrev-2960	333	34	inaccurate	inaccurate	ADJ
inlawrev-2960	333	35	s&l	s&l	NOUN
inlawrev-2960	333	36	audits	audits	NOUN
inlawrev-2960	333	37	.	.	PUNCT
inlawrev-2960	334	1	they	they	PRON
inlawrev-2960	334	2	noted	note	VERB
inlawrev-2960	334	3	the	the	DET
inlawrev-2960	334	4	following	follow	VERB
inlawrev-2960	334	5	causes	cause	NOUN
inlawrev-2960	334	6	:	:	PUNCT
inlawrev-2960	334	7	(	(	PUNCT
inlawrev-2960	334	8	1	1	X
inlawrev-2960	334	9	)	)	PUNCT
inlawrev-2960	334	10	fraud	fraud	NOUN
inlawrev-2960	334	11	by	by	ADP
inlawrev-2960	334	12	s&l	s&l	PROPN
inlawrev-2960	334	13	management	management	NOUN
inlawrev-2960	334	14	(	(	PUNCT
inlawrev-2960	334	15	arguing	argue	VERB
inlawrev-2960	334	16	cpas	cpa	NOUN
inlawrev-2960	334	17	could	could	AUX
inlawrev-2960	334	18	conduct	conduct	VERB
inlawrev-2960	334	19	an	an	DET
inlawrev-2960	334	20	audit	audit	NOUN
inlawrev-2960	334	21	according	accord	VERB
inlawrev-2960	334	22	to	to	ADP
inlawrev-2960	334	23	gaap	gaap	PROPN
inlawrev-2960	334	24	and	and	CCONJ
inlawrev-2960	334	25	still	still	ADV
inlawrev-2960	334	26	be	be	AUX
inlawrev-2960	334	27	victims	victim	NOUN
inlawrev-2960	334	28	of	of	ADP
inlawrev-2960	334	29	fraud);^	fraud);^	PROPN
inlawrev-2960	334	30	'	'	PART
inlawrev-2960	334	31	(	(	PUNCT
inlawrev-2960	334	32	2	2	X
inlawrev-2960	334	33	)	)	PUNCT
inlawrev-2960	334	34	faulty	faulty	ADJ
inlawrev-2960	334	35	examinations	examination	NOUN
inlawrev-2960	334	36	by	by	ADP
inlawrev-2960	334	37	federal	federal	ADJ
inlawrev-2960	334	38	regulators	regulator	NOUN
inlawrev-2960	334	39	and	and	CCONJ
inlawrev-2960	334	40	regulators	regulator	NOUN
inlawrev-2960	334	41	*	*	NOUN
inlawrev-2960	334	42	failure	failure	NOUN
inlawrev-2960	334	43	to	to	PART
inlawrev-2960	334	44	quickly	quickly	ADV
inlawrev-2960	334	45	close	close	VERB
inlawrev-2960	334	46	insolvent	insolvent	ADJ
inlawrev-2960	334	47	thrifts	thrift	NOUN
inlawrev-2960	334	48	;	;	PUNCT
inlawrev-2960	334	49	*	*	PUNCT
inlawrev-2960	334	50	*	*	PUNCT
inlawrev-2960	334	51	'	'	PUNCT
inlawrev-2960	334	52	(	(	PUNCT
inlawrev-2960	334	53	3	3	NUM
inlawrev-2960	334	54	)	)	PUNCT
inlawrev-2960	334	55	ambiguous	ambiguous	ADJ
inlawrev-2960	334	56	accounting	accounting	NOUN
inlawrev-2960	334	57	standards	standard	NOUN
inlawrev-2960	334	58	(	(	PUNCT
inlawrev-2960	334	59	both	both	CCONJ
inlawrev-2960	334	60	aicpa	aicpa	ADJ
inlawrev-2960	334	61	and	and	CCONJ
inlawrev-2960	334	62	federal	federal	ADJ
inlawrev-2960	334	63	regulators	regulator	NOUN
inlawrev-2960	334	64	*	*	NOUN
inlawrev-2960	334	65	standards	standard	NOUN
inlawrev-2960	334	66	)	)	PUNCT
inlawrev-2960	334	67	;	;	PUNCT
inlawrev-2960	334	68	*	*	PUNCT
inlawrev-2960	334	69	'	'	PUNCT
inlawrev-2960	334	70	(	(	PUNCT
inlawrev-2960	334	71	4	4	NUM
inlawrev-2960	334	72	)	)	PUNCT
inlawrev-2960	334	73	inherent	inherent	ADJ
inlawrev-2960	334	74	limitations	limitation	NOUN
inlawrev-2960	334	75	of	of	ADP
inlawrev-2960	334	76	the	the	DET
inlawrev-2960	334	77	audit	audit	NOUN
inlawrev-2960	334	78	process	process	NOUN
inlawrev-2960	334	79	(	(	PUNCT
inlawrev-2960	334	80	arguing	argue	VERB
inlawrev-2960	334	81	accountants	accountant	NOUN
inlawrev-2960	334	82	could	could	AUX
inlawrev-2960	334	83	not	not	PART
inlawrev-2960	334	84	look	look	VERB
inlawrev-2960	334	85	at	at	ADP
inlawrev-2960	334	86	every	every	DET
inlawrev-2960	334	87	transaction	transaction	NOUN
inlawrev-2960	334	88	because	because	SCONJ
inlawrev-2960	334	89	they	they	PRON
inlawrev-2960	334	90	must	must	AUX
inlawrev-2960	334	91	contain	contain	VERB
inlawrev-2960	334	92	the	the	DET
inlawrev-2960	334	93	costs	cost	NOUN
inlawrev-2960	334	94	of	of	ADP
inlawrev-2960	334	95	the	the	DET
inlawrev-2960	334	96	audit);*^	audit);*^	NOUN
inlawrev-2960	334	97	(	(	PUNCT
inlawrev-2960	334	98	5	5	NUM
inlawrev-2960	334	99	)	)	PUNCT
inlawrev-2960	334	100	federal	federal	ADJ
inlawrev-2960	334	101	and	and	CCONJ
inlawrev-2960	334	102	state	state	NOUN
inlawrev-2960	334	103	deregulation	deregulation	NOUN
inlawrev-2960	334	104	(	(	PUNCT
inlawrev-2960	334	105	extended	extend	VERB
inlawrev-2960	334	106	in	in	ADP
inlawrev-2960	334	107	some	some	DET
inlawrev-2960	334	108	states	state	NOUN
inlawrev-2960	334	109	and	and	CCONJ
inlawrev-2960	334	110	unaccompanied	unaccompanie	VERB
inlawrev-2960	334	111	by	by	ADP
inlawrev-2960	334	112	increased	increase	VERB
inlawrev-2960	334	113	oversight);*^	oversight);*^	ADV
inlawrev-2960	334	114	(	(	PUNCT
inlawrev-2960	334	115	6	6	NUM
inlawrev-2960	334	116	)	)	PUNCT
inlawrev-2960	334	117	faulty	faulty	ADJ
inlawrev-2960	334	118	appraisals	appraisal	NOUN
inlawrev-2960	334	119	(	(	PUNCT
inlawrev-2960	334	120	upon	upon	SCONJ
inlawrev-2960	334	121	which	which	DET
inlawrev-2960	334	122	audit	audit	NOUN
inlawrev-2960	334	123	opinions	opinion	NOUN
inlawrev-2960	334	124	were	be	AUX
inlawrev-2960	334	125	based	base	VERB
inlawrev-2960	334	126	)	)	PUNCT
inlawrev-2960	334	127	;	;	PUNCT
inlawrev-2960	334	128	*	*	PUNCT
inlawrev-2960	334	129	'	'	PUNCT
inlawrev-2960	334	130	*	*	PUNCT
inlawrev-2960	334	131	and	and	CCONJ
inlawrev-2960	334	132	(	(	PUNCT
inlawrev-2960	334	133	7	7	X
inlawrev-2960	334	134	)	)	PUNCT
inlawrev-2960	334	135	congressional	congressional	ADJ
inlawrev-2960	334	136	authorization	authorization	NOUN
inlawrev-2960	334	137	of	of	ADP
inlawrev-2960	334	138	deviations	deviation	NOUN
inlawrev-2960	334	139	from	from	ADP
inlawrev-2960	334	140	gaap	gaap	NOUN
inlawrev-2960	334	141	despite	despite	SCONJ
inlawrev-2960	334	142	warnings	warning	NOUN
inlawrev-2960	334	143	from	from	ADP
inlawrev-2960	334	144	the	the	DET
inlawrev-2960	334	145	aicpa	aicpa	NOUN
inlawrev-2960	334	146	to	to	ADP
inlawrev-2960	334	147	congress	congress	PROPN
inlawrev-2960	334	148	not	not	PART
inlawrev-2960	334	149	to	to	PART
inlawrev-2960	334	150	weaken	weaken	VERB
inlawrev-2960	334	151	accounting	accounting	NOUN
inlawrev-2960	334	152	standards	standard	NOUN
inlawrev-2960	334	153	during	during	ADP
inlawrev-2960	334	154	deregulation	deregulation	NOUN
inlawrev-2960	334	155	.	.	PUNCT
inlawrev-2960	335	1	*	*	PUNCT
inlawrev-2960	335	2	'	'	PUNCT
inlawrev-2960	335	3	in	in	ADP
inlawrev-2960	335	4	fact	fact	NOUN
inlawrev-2960	335	5	,	,	PUNCT
inlawrev-2960	335	6	mr	mr	PROPN
inlawrev-2960	335	7	.	.	PROPN
inlawrev-2960	335	8	philip	philip	PROPN
inlawrev-2960	335	9	chenok	chenok	PROPN
inlawrev-2960	335	10	,	,	PUNCT
inlawrev-2960	335	11	president	president	NOUN
inlawrev-2960	335	12	of	of	ADP
inlawrev-2960	335	13	the	the	DET
inlawrev-2960	335	14	aicpa	aicpa	NOUN
inlawrev-2960	335	15	,	,	PUNCT
inlawrev-2960	335	16	testified	testify	VERB
inlawrev-2960	335	17	as	as	SCONJ
inlawrev-2960	335	18	follows	follow	VERB
inlawrev-2960	335	19	:	:	PUNCT
inlawrev-2960	335	20	the	the	DET
inlawrev-2960	335	21	profession	profession	NOUN
inlawrev-2960	335	22	has	have	AUX
inlawrev-2960	335	23	done	do	VERB
inlawrev-2960	335	24	a	a	DET
inlawrev-2960	335	25	great	great	ADJ
inlawrev-2960	335	26	deal	deal	NOUN
inlawrev-2960	335	27	over	over	ADP
inlawrev-2960	335	28	the	the	DET
inlawrev-2960	335	29	years	year	NOUN
inlawrev-2960	335	30	to	to	PART
inlawrev-2960	335	31	warn	warn	VERB
inlawrev-2960	335	32	about	about	ADP
inlawrev-2960	335	33	those	those	DET
inlawrev-2960	335	34	activities	activity	NOUN
inlawrev-2960	335	35	which	which	PRON
inlawrev-2960	335	36	weakened	weaken	VERB
inlawrev-2960	335	37	the	the	DET
inlawrev-2960	335	38	s&l	s&l	PROPN
inlawrev-2960	335	39	accounting	accounting	NOUN
inlawrev-2960	335	40	disciplines	discipline	NOUN
inlawrev-2960	335	41	.	.	PUNCT
inlawrev-2960	335	42	.	.	PUNCT
inlawrev-2960	335	43	.	.	PUNCT
inlawrev-2960	336	1	.	.	PUNCT
inlawrev-2960	337	1	as	as	ADV
inlawrev-2960	337	2	far	far	ADV
inlawrev-2960	337	3	back	back	ADV
inlawrev-2960	337	4	as	as	ADP
inlawrev-2960	337	5	1981	1981	NUM
inlawrev-2960	337	6	,	,	PUNCT
inlawrev-2960	337	7	when	when	SCONJ
inlawrev-2960	337	8	the	the	DET
inlawrev-2960	337	9	federal	federal	ADJ
inlawrev-2960	337	10	home	home	PROPN
inlawrev-2960	337	11	loan	loan	PROPN
inlawrev-2960	337	12	bank	bank	PROPN
inlawrev-2960	337	13	board	board	PROPN
inlawrev-2960	337	14	allowed	allow	VERB
inlawrev-2960	337	15	savings	saving	NOUN
inlawrev-2960	337	16	and	and	CCONJ
inlawrev-2960	337	17	loan	loan	NOUN
inlawrev-2960	337	18	associations	association	NOUN
inlawrev-2960	337	19	to	to	PART
inlawrev-2960	337	20	defer	defer	VERB
inlawrev-2960	337	21	losses	loss	NOUN
inlawrev-2960	337	22	from	from	ADP
inlawrev-2960	337	23	the	the	DET
inlawrev-2960	337	24	sale	sale	NOUN
inlawrev-2960	337	25	of	of	ADP
inlawrev-2960	337	26	assets	asset	NOUN
inlawrev-2960	337	27	with	with	ADP
inlawrev-2960	337	28	below	below	ADP
inlawrev-2960	337	29	-	-	PUNCT
inlawrev-2960	337	30	market	market	NOUN
inlawrev-2960	337	31	yields	yield	NOUN
inlawrev-2960	337	32	,	,	PUNCT
inlawrev-2960	337	33	the	the	DET
inlawrev-2960	337	34	profession	profession	NOUN
inlawrev-2960	337	35	warned	warn	VERB
inlawrev-2960	337	36	that	that	SCONJ
inlawrev-2960	337	37	such	such	ADJ
inlawrev-2960	337	38	treatment	treatment	NOUN
inlawrev-2960	337	39	was	be	AUX
inlawrev-2960	337	40	inconsistent	inconsistent	ADJ
inlawrev-2960	337	41	with	with	ADP
inlawrev-2960	337	42	generally	generally	ADV
inlawrev-2960	337	43	accepted	accept	VERB
inlawrev-2960	337	44	accounting	accounting	NOUN
inlawrev-2960	337	45	principles	principle	NOUN
inlawrev-2960	337	46	.	.	PUNCT
inlawrev-2960	338	1	in	in	ADP
inlawrev-2960	338	2	1982	1982	NUM
inlawrev-2960	338	3	,	,	PUNCT
inlawrev-2960	338	4	when	when	SCONJ
inlawrev-2960	338	5	congress	congress	PROPN
inlawrev-2960	338	6	passed	pass	VERB
inlawrev-2960	338	7	the	the	DET
inlawrev-2960	338	8	garn	garn	PROPN
inlawrev-2960	338	9	-	-	PUNCT
inlawrev-2960	338	10	st	st	PROPN
inlawrev-2960	338	11	germain	germain	PROPN
inlawrev-2960	338	12	depository	depository	PROPN
inlawrev-2960	338	13	institutions	institution	NOUN
inlawrev-2960	338	14	act	act	PROPN
inlawrev-2960	338	15	,	,	PUNCT
inlawrev-2960	338	16	which	which	PRON
inlawrev-2960	338	17	allowed	allow	VERB
inlawrev-2960	338	18	qualifying	qualify	VERB
inlawrev-2960	338	19	subordinated	subordinated	ADJ
inlawrev-2960	338	20	78	78	NUM
inlawrev-2960	338	21	.	.	PUNCT
inlawrev-2960	339	1	i	i	PRON
inlawrev-2960	339	2	d.	d.	PROPN
inlawrev-2960	339	3	at	at	ADP
inlawrev-2960	339	4	li	li	PROPN
inlawrev-2960	339	5	-	-	PROPN
inlawrev-2960	339	6	la	la	PROPN
inlawrev-2960	339	7	.	.	PUNCT
inlawrev-2960	340	1	members	member	NOUN
inlawrev-2960	340	2	of	of	ADP
inlawrev-2960	340	3	the	the	DET
inlawrev-2960	340	4	accounting	accounting	NOUN
inlawrev-2960	340	5	profession	profession	NOUN
inlawrev-2960	340	6	have	have	AUX
inlawrev-2960	340	7	also	also	ADV
inlawrev-2960	340	8	criticized	criticize	VERB
inlawrev-2960	340	9	the	the	DET
inlawrev-2960	340	10	gao	gao	PROPN
inlawrev-2960	340	11	report	report	NOUN
inlawrev-2960	340	12	for	for	ADP
inlawrev-2960	340	13	its	its	PRON
inlawrev-2960	340	14	limited	limited	ADJ
inlawrev-2960	340	15	time	time	NOUN
inlawrev-2960	340	16	frame	frame	NOUN
inlawrev-2960	340	17	and	and	CCONJ
inlawrev-2960	340	18	scope	scope	NOUN
inlawrev-2960	340	19	.	.	PUNCT
inlawrev-2960	341	1	they	they	PRON
inlawrev-2960	341	2	argue	argue	VERB
inlawrev-2960	341	3	that	that	SCONJ
inlawrev-2960	341	4	the	the	DET
inlawrev-2960	341	5	s&l	s&l	PROPN
inlawrev-2960	341	6	selection	selection	NOUN
inlawrev-2960	341	7	process	process	NOUN
inlawrev-2960	341	8	predetermined	predetermine	VERB
inlawrev-2960	341	9	the	the	DET
inlawrev-2960	341	10	report	report	NOUN
inlawrev-2960	341	11	's	's	PART
inlawrev-2960	341	12	outcome	outcome	NOUN
inlawrev-2960	341	13	(	(	PUNCT
inlawrev-2960	341	14	because	because	SCONJ
inlawrev-2960	341	15	of	of	ADP
inlawrev-2960	341	16	the	the	DET
inlawrev-2960	341	17	eleven	eleven	NUM
inlawrev-2960	341	18	audits	audit	NOUN
inlawrev-2960	341	19	studied	study	VERB
inlawrev-2960	341	20	,	,	PUNCT
inlawrev-2960	341	21	nine	nine	NUM
inlawrev-2960	341	22	were	be	AUX
inlawrev-2960	341	23	selected	select	VERB
inlawrev-2960	341	24	due	due	ADP
inlawrev-2960	341	25	to	to	ADP
inlawrev-2960	341	26	their	their	PRON
inlawrev-2960	341	27	"	"	PUNCT
inlawrev-2960	341	28	clean	clean	ADJ
inlawrev-2960	341	29	opinions	opinion	NOUN
inlawrev-2960	341	30	"	"	PUNCT
inlawrev-2960	341	31	)	)	PUNCT
inlawrev-2960	341	32	,	,	PUNCT
inlawrev-2960	341	33	and	and	CCONJ
inlawrev-2960	341	34	that	that	SCONJ
inlawrev-2960	341	35	the	the	DET
inlawrev-2960	341	36	subsequent	subsequent	ADJ
inlawrev-2960	341	37	"	"	PUNCT
inlawrev-2960	341	38	6	6	NUM
inlawrev-2960	341	39	of	of	ADP
inlawrev-2960	341	40	11	11	NUM
inlawrev-2960	341	41	"	"	PUNCT
inlawrev-2960	341	42	or	or	CCONJ
inlawrev-2960	341	43	*	*	NOUN
inlawrev-2960	341	44	*	*	PUNCT
inlawrev-2960	341	45	more	more	ADJ
inlawrev-2960	341	46	than	than	ADP
inlawrev-2960	341	47	half	half	ADJ
inlawrev-2960	341	48	"	"	PUNCT
inlawrev-2960	341	49	statistic	statistic	NOUN
inlawrev-2960	341	50	is	be	AUX
inlawrev-2960	341	51	therefore	therefore	ADV
inlawrev-2960	341	52	misleading	misleading	ADJ
inlawrev-2960	341	53	.	.	PUNCT
inlawrev-2960	342	1	see	see	VERB
inlawrev-2960	342	2	goldwasser	goldwasser	NOUN
inlawrev-2960	342	3	,	,	PUNCT
inlawrev-2960	342	4	supra	supra	PROPN
inlawrev-2960	342	5	note	note	NOUN
inlawrev-2960	342	6	9	9	NUM
inlawrev-2960	342	7	,	,	PUNCT
inlawrev-2960	342	8	at	at	ADP
inlawrev-2960	342	9	24	24	NUM
inlawrev-2960	342	10	-	-	SYM
inlawrev-2960	342	11	25	25	NUM
inlawrev-2960	342	12	.	.	PUNCT
inlawrev-2960	342	13	79	79	NUM
inlawrev-2960	342	14	.	.	PUNCT
inlawrev-2960	343	1	cpa	cpa	PROPN
inlawrev-2960	343	2	hearing	hearing	NOUN
inlawrev-2960	343	3	,	,	PUNCT
inlawrev-2960	343	4	supra	supra	PROPN
inlawrev-2960	343	5	note	note	PROPN
inlawrev-2960	343	6	22	22	NUM
inlawrev-2960	343	7	,	,	PUNCT
inlawrev-2960	343	8	at	at	ADP
inlawrev-2960	343	9	28	28	NUM
inlawrev-2960	343	10	.	.	PUNCT
inlawrev-2960	344	1	80	80	NUM
inlawrev-2960	344	2	.	.	PUNCT
inlawrev-2960	345	1	i	i	PRON
inlawrev-2960	345	2	d.	d.	PROPN
inlawrev-2960	345	3	at	at	ADP
inlawrev-2960	345	4	5	5	NUM
inlawrev-2960	345	5	,	,	PUNCT
inlawrev-2960	345	6	21	21	NUM
inlawrev-2960	345	7	,	,	PUNCT
inlawrev-2960	345	8	65	65	NUM
inlawrev-2960	345	9	.	.	PUNCT
inlawrev-2960	346	1	accountants	accountant	NOUN
inlawrev-2960	346	2	offered	offer	VERB
inlawrev-2960	346	3	as	as	ADP
inlawrev-2960	346	4	an	an	DET
inlawrev-2960	346	5	example	example	NOUN
inlawrev-2960	346	6	the	the	DET
inlawrev-2960	346	7	fact	fact	NOUN
inlawrev-2960	346	8	that	that	SCONJ
inlawrev-2960	346	9	in	in	ADP
inlawrev-2960	346	10	1986	1986	NUM
inlawrev-2960	346	11	,	,	PUNCT
inlawrev-2960	346	12	arthur	arthur	PROPN
inlawrev-2960	346	13	young	young	PROPN
inlawrev-2960	346	14	made	make	VERB
inlawrev-2960	346	15	a	a	DET
inlawrev-2960	346	16	heavily	heavily	ADV
inlawrev-2960	346	17	qualified	qualified	ADJ
inlawrev-2960	346	18	audit	audit	NOUN
inlawrev-2960	346	19	report	report	NOUN
inlawrev-2960	346	20	of	of	ADP
inlawrev-2960	346	21	western	western	ADJ
inlawrev-2960	346	22	savings	saving	NOUN
inlawrev-2960	346	23	and	and	CCONJ
inlawrev-2960	346	24	loan	loan	NOUN
inlawrev-2960	346	25	,	,	PUNCT
inlawrev-2960	346	26	but	but	CCONJ
inlawrev-2960	346	27	federal	federal	ADJ
inlawrev-2960	346	28	regulators	regulator	NOUN
inlawrev-2960	346	29	did	do	AUX
inlawrev-2960	346	30	not	not	PART
inlawrev-2960	346	31	close	close	VERB
inlawrev-2960	346	32	western	western	ADJ
inlawrev-2960	346	33	until	until	ADP
inlawrev-2960	346	34	may	may	PROPN
inlawrev-2960	346	35	1987	1987	NUM
inlawrev-2960	346	36	,	,	PUNCT
inlawrev-2960	346	37	a	a	DET
inlawrev-2960	346	38	year	year	NOUN
inlawrev-2960	346	39	later	later	ADV
inlawrev-2960	346	40	.	.	PUNCT
inlawrev-2960	347	1	i	i	PRON
inlawrev-2960	347	2	d.	d.	PROPN
inlawrev-2960	347	3	at	at	ADP
inlawrev-2960	347	4	65	65	NUM
inlawrev-2960	347	5	.	.	PUNCT
inlawrev-2960	347	6	81	81	NUM
inlawrev-2960	347	7	.	.	PUNCT
inlawrev-2960	348	1	i	i	PRON
inlawrev-2960	348	2	d.	d.	PROPN
inlawrev-2960	348	3	at	at	ADP
inlawrev-2960	348	4	25	25	NUM
inlawrev-2960	348	5	.	.	PUNCT
inlawrev-2960	348	6	82	82	NUM
inlawrev-2960	348	7	.	.	PUNCT
inlawrev-2960	349	1	i	i	PRON
inlawrev-2960	349	2	d.	d.	PROPN
inlawrev-2960	349	3	at	at	ADP
inlawrev-2960	349	4	5	5	NUM
inlawrev-2960	349	5	.	.	PROPN
inlawrev-2960	349	6	83	83	NUM
inlawrev-2960	349	7	.	.	PUNCT
inlawrev-2960	350	1	i	i	PRON
inlawrev-2960	350	2	d.	d.	PROPN
inlawrev-2960	350	3	at	at	ADP
inlawrev-2960	350	4	28	28	NUM
inlawrev-2960	350	5	,	,	PUNCT
inlawrev-2960	350	6	30	30	NUM
inlawrev-2960	350	7	,	,	PUNCT
inlawrev-2960	350	8	31	31	NUM
inlawrev-2960	350	9	,	,	PUNCT
inlawrev-2960	350	10	65	65	NUM
inlawrev-2960	350	11	.	.	NOUN
inlawrev-2960	350	12	84	84	NUM
inlawrev-2960	350	13	.	.	PUNCT
inlawrev-2960	351	1	i	i	PRON
inlawrev-2960	351	2	d.	d.	PROPN
inlawrev-2960	351	3	at	at	ADP
inlawrev-2960	351	4	34	34	NUM
inlawrev-2960	351	5	-	-	SYM
inlawrev-2960	351	6	35	35	NUM
inlawrev-2960	351	7	.	.	PUNCT
inlawrev-2960	351	8	85	85	NUM
inlawrev-2960	351	9	.	.	PUNCT
inlawrev-2960	352	1	i	i	PRON
inlawrev-2960	352	2	d.	d.	PROPN
inlawrev-2960	352	3	at	at	ADP
inlawrev-2960	352	4	15	15	NUM
inlawrev-2960	352	5	.	.	PUNCT
inlawrev-2960	353	1	see	see	VERB
inlawrev-2960	353	2	also	also	ADV
inlawrev-2960	353	3	statement	statement	NOUN
inlawrev-2960	353	4	of	of	ADP
inlawrev-2960	353	5	philip	philip	PROPN
inlawrev-2960	353	6	b.	b.	PROPN
inlawrev-2960	353	7	chenok	chenok	PROPN
inlawrev-2960	353	8	,	,	PUNCT
inlawrev-2960	353	9	president	president	NOUN
inlawrev-2960	353	10	,	,	PUNCT
inlawrev-2960	353	11	american	american	PROPN
inlawrev-2960	353	12	institute	institute	PROPN
inlawrev-2960	353	13	of	of	ADP
inlawrev-2960	353	14	certified	certify	VERB
inlawrev-2960	353	15	public	public	ADJ
inlawrev-2960	353	16	accountants	accountant	NOUN
inlawrev-2960	353	17	before	before	ADP
inlawrev-2960	353	18	the	the	DET
inlawrev-2960	353	19	committee	committee	NOUN
inlawrev-2960	353	20	on	on	ADP
inlawrev-2960	353	21	banking	banking	NOUN
inlawrev-2960	353	22	,	,	PUNCT
inlawrev-2960	353	23	finance	finance	NOUN
inlawrev-2960	353	24	and	and	CCONJ
inlawrev-2960	353	25	urban	urban	PROPN
inlawrev-2960	353	26	affairs	affairs	PROPN
inlawrev-2960	353	27	,	,	PUNCT
inlawrev-2960	353	28	united	united	PROPN
inlawrev-2960	353	29	states	states	PROPN
inlawrev-2960	353	30	house	house	PROPN
inlawrev-2960	353	31	of	of	ADP
inlawrev-2960	353	32	representatives	representative	NOUN
inlawrev-2960	353	33	,	,	PUNCT
inlawrev-2960	353	34	167	167	NUM
inlawrev-2960	353	35	j.	j.	PROPN
inlawrev-2960	353	36	acct	acct	PROPN
inlawrev-2960	353	37	.	.	PUNCT
inlawrev-2960	354	1	143	143	NUM
inlawrev-2960	354	2	,	,	PUNCT
inlawrev-2960	354	3	144	144	NUM
inlawrev-2960	354	4	(	(	PUNCT
inlawrev-2960	354	5	1989	1989	NUM
inlawrev-2960	354	6	)	)	PUNCT
inlawrev-2960	354	7	;	;	PUNCT
inlawrev-2960	354	8	warnings	warning	NOUN
inlawrev-2960	354	9	unheeded	unheede	VERB
inlawrev-2960	354	10	in	in	ADP
inlawrev-2960	354	11	s&l	s&l	PROPN
inlawrev-2960	354	12	crisis	crisis	NOUN
inlawrev-2960	354	13	,	,	PUNCT
inlawrev-2960	354	14	says	say	VERB
inlawrev-2960	354	15	aicpa	aicpa	VERB
inlawrev-2960	354	16	in	in	ADP
inlawrev-2960	354	17	testimony	testimony	NOUN
inlawrev-2960	354	18	,	,	PUNCT
inlawrev-2960	354	19	167	167	NUM
inlawrev-2960	354	20	j.	j.	PROPN
inlawrev-2960	354	21	acer	acer	PROPN
inlawrev-2960	354	22	.	.	PROPN
inlawrev-2960	355	1	15	15	NUM
inlawrev-2960	355	2	(	(	PUNCT
inlawrev-2960	355	3	1989	1989	NUM
inlawrev-2960	355	4	)	)	PUNCT
inlawrev-2960	355	5	.	.	PUNCT
inlawrev-2960	356	1	1991	1991	NUM
inlawrev-2960	356	2	]	]	PUNCT
inlawrev-2960	356	3	accountants	accountant	NOUN
inlawrev-2960	356	4	*	*	NOUN
inlawrev-2960	356	5	liability	liability	NOUN
inlawrev-2960	356	6	491	491	NUM
inlawrev-2960	356	7	debentures	debenture	NOUN
inlawrev-2960	356	8	,	,	PUNCT
inlawrev-2960	356	9	appraised	appraise	VERB
inlawrev-2960	356	10	equity	equity	NOUN
inlawrev-2960	356	11	capital	capital	NOUN
inlawrev-2960	356	12	and	and	CCONJ
inlawrev-2960	356	13	net	net	ADJ
inlawrev-2960	356	14	worth	worth	ADJ
inlawrev-2960	356	15	certificates	certificate	NOUN
inlawrev-2960	356	16	to	to	PART
inlawrev-2960	356	17	be	be	AUX
inlawrev-2960	356	18	included	include	VERB
inlawrev-2960	356	19	in	in	ADP
inlawrev-2960	356	20	net	net	ADJ
inlawrev-2960	356	21	worth	worth	NOUN
inlawrev-2960	356	22	for	for	ADP
inlawrev-2960	356	23	regulatory	regulatory	ADJ
inlawrev-2960	356	24	purposes	purpose	NOUN
inlawrev-2960	356	25	,	,	PUNCT
inlawrev-2960	356	26	it	it	PRON
inlawrev-2960	356	27	was	be	AUX
inlawrev-2960	356	28	warned	warn	VERB
inlawrev-2960	356	29	that	that	SCONJ
inlawrev-2960	356	30	such	such	ADJ
inlawrev-2960	356	31	differences	difference	NOUN
inlawrev-2960	356	32	between	between	ADP
inlawrev-2960	356	33	regulatory	regulatory	ADJ
inlawrev-2960	356	34	accounting	accounting	NOUN
inlawrev-2960	356	35	principles	principle	NOUN
inlawrev-2960	356	36	and	and	CCONJ
inlawrev-2960	356	37	generally	generally	ADV
inlawrev-2960	356	38	accepted	accept	VERB
inlawrev-2960	356	39	accounting	accounting	NOUN
inlawrev-2960	356	40	principles	principle	NOUN
inlawrev-2960	356	41	could	could	AUX
inlawrev-2960	356	42	lead	lead	VERB
inlawrev-2960	356	43	to	to	ADP
inlawrev-2960	356	44	confusion	confusion	NOUN
inlawrev-2960	356	45	and	and	CCONJ
inlawrev-2960	356	46	misleading	mislead	VERB
inlawrev-2960	356	47	financial	financial	ADJ
inlawrev-2960	356	48	reports	report	NOUN
inlawrev-2960	356	49	.	.	PUNCT
inlawrev-2960	357	1	when	when	SCONJ
inlawrev-2960	357	2	regulators	regulator	NOUN
inlawrev-2960	357	3	appeared	appear	VERB
inlawrev-2960	357	4	to	to	PART
inlawrev-2960	357	5	be	be	AUX
inlawrev-2960	357	6	allowing	allow	VERB
inlawrev-2960	357	7	excessive	excessive	ADJ
inlawrev-2960	357	8	up	up	ADJ
inlawrev-2960	357	9	-	-	PUNCT
inlawrev-2960	357	10	front	front	NOUN
inlawrev-2960	357	11	income	income	NOUN
inlawrev-2960	357	12	recognition	recognition	NOUN
inlawrev-2960	357	13	for	for	ADP
inlawrev-2960	357	14	loan	loan	NOUN
inlawrev-2960	357	15	origination	origination	NOUN
inlawrev-2960	357	16	and	and	CCONJ
inlawrev-2960	357	17	commitment	commitment	NOUN
inlawrev-2960	357	18	fees	fee	NOUN
inlawrev-2960	357	19	,	,	PUNCT
inlawrev-2960	357	20	the	the	DET
inlawrev-2960	357	21	profession	profession	NOUN
inlawrev-2960	357	22	warned	warn	VERB
inlawrev-2960	357	23	against	against	ADP
inlawrev-2960	357	24	inconsistency	inconsistency	NOUN
inlawrev-2960	357	25	with	with	ADP
inlawrev-2960	357	26	generally	generally	ADV
inlawrev-2960	357	27	accepted	accept	VERB
inlawrev-2960	357	28	accounting	accounting	NOUN
inlawrev-2960	357	29	principles	principle	NOUN
inlawrev-2960	357	30	.	.	PUNCT
inlawrev-2960	358	1	again	again	ADV
inlawrev-2960	358	2	,	,	PUNCT
inlawrev-2960	358	3	when	when	SCONJ
inlawrev-2960	358	4	proposals	proposal	NOUN
inlawrev-2960	358	5	to	to	PART
inlawrev-2960	358	6	permit	permit	VERB
inlawrev-2960	358	7	the	the	DET
inlawrev-2960	358	8	deferral	deferral	ADJ
inlawrev-2960	358	9	and	and	CCONJ
inlawrev-2960	358	10	amortization	amortization	NOUN
inlawrev-2960	358	11	of	of	ADP
inlawrev-2960	358	12	loan	loan	NOUN
inlawrev-2960	358	13	losses	loss	NOUN
inlawrev-2960	358	14	in	in	ADP
inlawrev-2960	358	15	a	a	DET
inlawrev-2960	358	16	manner	manner	NOUN
inlawrev-2960	358	17	inconsistent	inconsistent	ADJ
inlawrev-2960	358	18	with	with	ADP
inlawrev-2960	358	19	sound	sound	ADJ
inlawrev-2960	358	20	accounting	accounting	NOUN
inlawrev-2960	358	21	procedure	procedure	NOUN
inlawrev-2960	358	22	emerged	emerge	VERB
inlawrev-2960	358	23	,	,	PUNCT
inlawrev-2960	358	24	the	the	DET
inlawrev-2960	358	25	profession	profession	NOUN
inlawrev-2960	358	26	warned	warn	VERB
inlawrev-2960	358	27	against	against	ADP
inlawrev-2960	358	28	such	such	ADJ
inlawrev-2960	358	29	actions	action	NOUN
inlawrev-2960	358	30	.	.	PUNCT
inlawrev-2960	359	1	as	as	ADV
inlawrev-2960	359	2	recently	recently	ADV
inlawrev-2960	359	3	as	as	ADP
inlawrev-2960	359	4	last	last	ADJ
inlawrev-2960	359	5	year	year	NOUN
inlawrev-2960	359	6	,	,	PUNCT
inlawrev-2960	359	7	when	when	SCONJ
inlawrev-2960	359	8	the	the	DET
inlawrev-2960	359	9	federal	federal	ADJ
inlawrev-2960	359	10	'	'	PUNCT
inlawrev-2960	359	11	home	home	NOUN
inlawrev-2960	359	12	loan	loan	PROPN
inlawrev-2960	359	13	bank	bank	PROPN
inlawrev-2960	359	14	board	board	PROPN
inlawrev-2960	359	15	sought	seek	VERB
inlawrev-2960	359	16	to	to	PART
inlawrev-2960	359	17	have	have	AUX
inlawrev-2960	359	18	withdrawn	withdraw	VERB
inlawrev-2960	359	19	aicpa	aicpa	ADJ
inlawrev-2960	359	20	guidance	guidance	NOUN
inlawrev-2960	359	21	requiring	require	VERB
inlawrev-2960	359	22	disclosure	disclosure	NOUN
inlawrev-2960	359	23	of	of	ADP
inlawrev-2960	359	24	certain	certain	ADJ
inlawrev-2960	359	25	loss	loss	NOUN
inlawrev-2960	359	26	possibilities	possibility	NOUN
inlawrev-2960	359	27	in	in	ADP
inlawrev-2960	359	28	fslic	fslic	ADJ
inlawrev-2960	359	29	assisted	assist	VERB
inlawrev-2960	359	30	mergers	merger	NOUN
inlawrev-2960	359	31	,	,	PUNCT
inlawrev-2960	359	32	the	the	DET
inlawrev-2960	359	33	profession	profession	NOUN
inlawrev-2960	359	34	held	hold	VERB
inlawrev-2960	359	35	firm.^*^	firm.^*^	NOUN
inlawrev-2960	359	36	the	the	DET
inlawrev-2960	359	37	aicpa	aicpa	ADJ
inlawrev-2960	359	38	president	president	NOUN
inlawrev-2960	359	39	submitted	submit	VERB
inlawrev-2960	359	40	an	an	DET
inlawrev-2960	359	41	extensive	extensive	ADJ
inlawrev-2960	359	42	list	list	NOUN
inlawrev-2960	359	43	which	which	PRON
inlawrev-2960	359	44	documented	document	VERB
inlawrev-2960	359	45	aicpa	aicpa	PROPN
inlawrev-2960	359	46	's	's	PART
inlawrev-2960	359	47	professional	professional	ADJ
inlawrev-2960	359	48	education	education	NOUN
inlawrev-2960	359	49	programs	program	NOUN
inlawrev-2960	359	50	and	and	CCONJ
inlawrev-2960	359	51	summarized	summarize	VERB
inlawrev-2960	359	52	the	the	DET
inlawrev-2960	359	53	organization	organization	NOUN
inlawrev-2960	359	54	's	's	PART
inlawrev-2960	359	55	pronouncements	pronouncement	NOUN
inlawrev-2960	359	56	,	,	PUNCT
inlawrev-2960	359	57	comment	comment	NOUN
inlawrev-2960	359	58	letters	letter	NOUN
inlawrev-2960	359	59	,	,	PUNCT
inlawrev-2960	359	60	and	and	CCONJ
inlawrev-2960	359	61	congressional	congressional	ADJ
inlawrev-2960	359	62	testimony.*^	testimony.*^	PROPN
inlawrev-2960	359	63	c.	c.	NOUN
inlawrev-2960	359	64	firrea	firrea	PROPN
inlawrev-2960	359	65	:	:	PUNCT
inlawrev-2960	359	66	the	the	DET
inlawrev-2960	359	67	financial	financial	ADJ
inlawrev-2960	359	68	institutions	institution	NOUN
inlawrev-2960	359	69	reform	reform	NOUN
inlawrev-2960	359	70	,	,	PUNCT
inlawrev-2960	359	71	recovery	recovery	NOUN
inlawrev-2960	359	72	and	and	CCONJ
inlawrev-2960	359	73	enforcement	enforcement	NOUN
inlawrev-2960	359	74	act	act	PROPN
inlawrev-2960	359	75	of	of	ADP
inlawrev-2960	359	76	1989	1989	NUM
inlawrev-2960	359	77	after	after	ADP
inlawrev-2960	359	78	numerous	numerous	ADJ
inlawrev-2960	359	79	congressional	congressional	ADJ
inlawrev-2960	359	80	hearings	hearing	NOUN
inlawrev-2960	359	81	on	on	ADP
inlawrev-2960	359	82	the	the	DET
inlawrev-2960	359	83	s&l	s&l	PROPN
inlawrev-2960	359	84	crisis	crisis	NOUN
inlawrev-2960	359	85	.	.	PUNCT
inlawrev-2960	360	1	congress	congress	PROPN
inlawrev-2960	360	2	passed	pass	VERB
inlawrev-2960	360	3	the	the	DET
inlawrev-2960	360	4	financial	financial	ADJ
inlawrev-2960	360	5	institutions	institution	NOUN
inlawrev-2960	360	6	reform	reform	NOUN
inlawrev-2960	360	7	,	,	PUNCT
inlawrev-2960	360	8	recovery	recovery	NOUN
inlawrev-2960	360	9	,	,	PUNCT
inlawrev-2960	360	10	and	and	CCONJ
inlawrev-2960	360	11	enforcement	enforcement	NOUN
inlawrev-2960	360	12	act	act	PROPN
inlawrev-2960	360	13	of	of	ADP
inlawrev-2960	360	14	1989	1989	NUM
inlawrev-2960	360	15	(	(	PUNCT
inlawrev-2960	360	16	firrea).^	firrea).^	PROPN
inlawrev-2960	360	17	*	*	PUNCT
inlawrev-2960	360	18	firrea	firrea	NOUN
inlawrev-2960	360	19	completely	completely	ADV
inlawrev-2960	360	20	reorganized	reorganize	VERB
inlawrev-2960	360	21	the	the	DET
inlawrev-2960	360	22	supervisory	supervisory	ADJ
inlawrev-2960	360	23	structures	structure	NOUN
inlawrev-2960	360	24	of	of	ADP
inlawrev-2960	360	25	thrift	thrift	NOUN
inlawrev-2960	360	26	institutions^^	institutions^^	ADV
inlawrev-2960	360	27	and	and	CCONJ
inlawrev-2960	360	28	restricted	restrict	VERB
inlawrev-2960	360	29	the	the	DET
inlawrev-2960	360	30	investment	investment	NOUN
inlawrev-2960	360	31	activities	activity	NOUN
inlawrev-2960	360	32	of	of	ADP
inlawrev-2960	360	33	thrifts.^	thrifts.^	NOUN
inlawrev-2960	360	34	the	the	DET
inlawrev-2960	360	35	law	law	NOUN
inlawrev-2960	360	36	also	also	ADV
inlawrev-2960	360	37	abolished	abolish	VERB
inlawrev-2960	360	38	the	the	DET
inlawrev-2960	360	39	fslic^	fslic^	NOUN
inlawrev-2960	360	40	'	'	PUNCT
inlawrev-2960	360	41	and	and	CCONJ
inlawrev-2960	360	42	gave	give	VERB
inlawrev-2960	360	43	the	the	DET
inlawrev-2960	360	44	fdic	fdic	PROPN
inlawrev-2960	360	45	the	the	DET
inlawrev-2960	360	46	responsibility	responsibility	NOUN
inlawrev-2960	360	47	of	of	ADP
inlawrev-2960	360	48	insuring	insure	VERB
inlawrev-2960	360	49	both	both	DET
inlawrev-2960	360	50	s&l	s&l	PROPN
inlawrev-2960	360	51	and	and	CCONJ
inlawrev-2960	360	52	bank	bank	NOUN
inlawrev-2960	360	53	deposits	deposit	NOUN
inlawrev-2960	360	54	.	.	PUNCT
inlawrev-2960	361	1	'^	'^	NOUN
inlawrev-2960	361	2	firrea	firrea	NOUN
inlawrev-2960	361	3	's	's	PART
inlawrev-2960	361	4	most	most	ADV
inlawrev-2960	361	5	important	important	ADJ
inlawrev-2960	361	6	impact	impact	NOUN
inlawrev-2960	361	7	on	on	ADP
inlawrev-2960	361	8	accountants	accountant	NOUN
inlawrev-2960	361	9	is	be	AUX
inlawrev-2960	361	10	that	that	SCONJ
inlawrev-2960	361	11	it	it	PRON
inlawrev-2960	361	12	increased	increase	VERB
inlawrev-2960	361	13	the	the	DET
inlawrev-2960	361	14	enforcement	enforcement	NOUN
inlawrev-2960	361	15	authority	authority	NOUN
inlawrev-2960	361	16	of	of	ADP
inlawrev-2960	361	17	banking	banking	NOUN
inlawrev-2960	361	18	agencies	agency	NOUN
inlawrev-2960	361	19	.	.	PUNCT
inlawrev-2960	362	1	'^	'^	NOUN
inlawrev-2960	362	2	under	under	ADP
inlawrev-2960	362	3	firrea	firrea	NOUN
inlawrev-2960	362	4	,	,	PUNCT
inlawrev-2960	362	5	an	an	DET
inlawrev-2960	362	6	86	86	NUM
inlawrev-2960	362	7	.	.	PUNCT
inlawrev-2960	363	1	cpa	cpa	PROPN
inlawrev-2960	363	2	hearing	hearing	NOUN
inlawrev-2960	363	3	,	,	PUNCT
inlawrev-2960	363	4	supra	supra	PROPN
inlawrev-2960	363	5	note	note	PROPN
inlawrev-2960	363	6	22	22	NUM
inlawrev-2960	363	7	,	,	PUNCT
inlawrev-2960	363	8	at	at	ADP
inlawrev-2960	363	9	16	16	NUM
inlawrev-2960	363	10	-	-	SYM
inlawrev-2960	363	11	17	17	NUM
inlawrev-2960	363	12	.	.	PUNCT
inlawrev-2960	364	1	87	87	NUM
inlawrev-2960	364	2	.	.	PUNCT
inlawrev-2960	365	1	i	i	PRON
inlawrev-2960	365	2	d.	d.	PROPN
inlawrev-2960	365	3	at	at	ADP
inlawrev-2960	365	4	115	115	NUM
inlawrev-2960	365	5	-	-	SYM
inlawrev-2960	365	6	45	45	NUM
inlawrev-2960	365	7	.	.	NOUN
inlawrev-2960	365	8	88	88	NUM
inlawrev-2960	365	9	.	.	PUNCT
inlawrev-2960	366	1	financial	financial	ADJ
inlawrev-2960	366	2	institutions	institution	NOUN
inlawrev-2960	366	3	reform	reform	NOUN
inlawrev-2960	366	4	,	,	PUNCT
inlawrev-2960	366	5	recovery	recovery	NOUN
inlawrev-2960	366	6	and	and	CCONJ
inlawrev-2960	366	7	enforcement	enforcement	NOUN
inlawrev-2960	366	8	act	act	PROPN
inlawrev-2960	366	9	of	of	ADP
inlawrev-2960	366	10	1989	1989	NUM
inlawrev-2960	366	11	,	,	PUNCT
inlawrev-2960	366	12	pub	pub	NOUN
inlawrev-2960	366	13	.	.	PUNCT
inlawrev-2960	367	1	l.	l.	PROPN
inlawrev-2960	367	2	no	no	INTJ
inlawrev-2960	367	3	.	.	PROPN
inlawrev-2960	368	1	101	101	NUM
inlawrev-2960	368	2	-	-	SYM
inlawrev-2960	368	3	73	73	NUM
inlawrev-2960	368	4	,	,	PUNCT
inlawrev-2960	368	5	103	103	NUM
inlawrev-2960	368	6	stat	stat	NOUN
inlawrev-2960	368	7	.	.	PUNCT
inlawrev-2960	369	1	183	183	NUM
inlawrev-2960	369	2	(	(	PUNCT
inlawrev-2960	369	3	codified	codify	VERB
inlawrev-2960	369	4	at	at	ADP
inlawrev-2960	369	5	scattered	scatter	VERB
inlawrev-2960	369	6	sections	section	NOUN
inlawrev-2960	369	7	of	of	ADP
inlawrev-2960	369	8	12	12	NUM
inlawrev-2960	369	9	and	and	CCONJ
inlawrev-2960	369	10	15	15	NUM
inlawrev-2960	369	11	u.s.c	u.s.c	ADJ
inlawrev-2960	369	12	)	)	PUNCT
inlawrev-2960	369	13	.	.	PUNCT
inlawrev-2960	370	1	see	see	VERB
inlawrev-2960	370	2	also	also	ADV
inlawrev-2960	370	3	gail	gail	PROPN
inlawrev-2960	370	4	&	&	CCONJ
inlawrev-2960	370	5	norton	norton	PROPN
inlawrev-2960	370	6	,	,	PUNCT
inlawrev-2960	370	7	supra	supra	PROPN
inlawrev-2960	370	8	note	note	PROPN
inlawrev-2960	370	9	15	15	NUM
inlawrev-2960	370	10	,	,	PUNCT
inlawrev-2960	370	11	at	at	ADP
inlawrev-2960	370	12	1106	1106	NUM
inlawrev-2960	370	13	.	.	PUNCT
inlawrev-2960	371	1	89	89	NUM
inlawrev-2960	371	2	.	.	PUNCT
inlawrev-2960	372	1	gail	gail	PROPN
inlawrev-2960	372	2	&	&	CCONJ
inlawrev-2960	372	3	norton	norton	PROPN
inlawrev-2960	372	4	,	,	PUNCT
inlawrev-2960	372	5	supra	supra	PROPN
inlawrev-2960	372	6	note	note	PROPN
inlawrev-2960	372	7	15	15	NUM
inlawrev-2960	372	8	,	,	PUNCT
inlawrev-2960	372	9	at	at	ADP
inlawrev-2960	372	10	1108	1108	NUM
inlawrev-2960	372	11	.	.	PUNCT
inlawrev-2960	373	1	90	90	NUM
inlawrev-2960	373	2	.	.	PUNCT
inlawrev-2960	374	1	i	i	PRON
inlawrev-2960	374	2	d.	d.	PROPN
inlawrev-2960	374	3	at	at	ADP
inlawrev-2960	374	4	1153	1153	NUM
inlawrev-2960	374	5	-	-	SYM
inlawrev-2960	374	6	87	87	NUM
inlawrev-2960	374	7	.	.	PUNCT
inlawrev-2960	375	1	91	91	NUM
inlawrev-2960	375	2	.	.	PUNCT
inlawrev-2960	376	1	12	12	NUM
inlawrev-2960	376	2	u.s.c	u.s.c	ADJ
inlawrev-2960	376	3	.	.	PUNCT
inlawrev-2960	377	1	§	§	PROPN
inlawrev-2960	377	2	1821a	1821a	NUM
inlawrev-2960	377	3	(	(	PUNCT
inlawrev-2960	377	4	supp	supp	PROPN
inlawrev-2960	377	5	.	.	PUNCT
inlawrev-2960	378	1	i	i	PRON
inlawrev-2960	378	2	1989	1989	NUM
inlawrev-2960	378	3	)	)	PUNCT
inlawrev-2960	378	4	.	.	PUNCT
inlawrev-2960	379	1	see	see	VERB
inlawrev-2960	379	2	also	also	ADV
inlawrev-2960	379	3	gail	gail	PROPN
inlawrev-2960	379	4	&	&	CCONJ
inlawrev-2960	379	5	norton	norton	PROPN
inlawrev-2960	379	6	,	,	PUNCT
inlawrev-2960	379	7	supra	supra	PROPN
inlawrev-2960	379	8	note	note	PROPN
inlawrev-2960	379	9	15	15	NUM
inlawrev-2960	379	10	,	,	PUNCT
inlawrev-2960	379	11	at	at	ADP
inlawrev-2960	379	12	1109	1109	NUM
inlawrev-2960	379	13	.	.	PUNCT
inlawrev-2960	380	1	92	92	NUM
inlawrev-2960	380	2	.	.	NOUN
inlawrev-2960	380	3	12	12	NUM
inlawrev-2960	380	4	u.s.c	u.s.c	ADJ
inlawrev-2960	380	5	.	.	PUNCT
inlawrev-2960	381	1	§	§	PROPN
inlawrev-2960	381	2	1814(a	1814(a	PROPN
inlawrev-2960	381	3	)	)	PUNCT
inlawrev-2960	381	4	(	(	PUNCT
inlawrev-2960	381	5	supp	supp	PROPN
inlawrev-2960	381	6	.	.	PUNCT
inlawrev-2960	382	1	i	i	PRON
inlawrev-2960	382	2	1989	1989	NUM
inlawrev-2960	382	3	)	)	PUNCT
inlawrev-2960	382	4	.	.	PUNCT
inlawrev-2960	383	1	see	see	VERB
inlawrev-2960	383	2	also	also	ADV
inlawrev-2960	383	3	gail	gail	PROPN
inlawrev-2960	383	4	&	&	CCONJ
inlawrev-2960	383	5	norton	norton	PROPN
inlawrev-2960	383	6	,	,	PUNCT
inlawrev-2960	383	7	supra	supra	PROPN
inlawrev-2960	383	8	note	note	PROPN
inlawrev-2960	383	9	15	15	NUM
inlawrev-2960	383	10	,	,	PUNCT
inlawrev-2960	383	11	at	at	ADP
inlawrev-2960	383	12	1108	1108	NUM
inlawrev-2960	383	13	.	.	PUNCT
inlawrev-2960	384	1	93	93	NUM
inlawrev-2960	384	2	.	.	PUNCT
inlawrev-2960	385	1	gail	gail	PROPN
inlawrev-2960	385	2	&	&	CCONJ
inlawrev-2960	385	3	norton	norton	PROPN
inlawrev-2960	385	4	,	,	PUNCT
inlawrev-2960	385	5	supra	supra	PROPN
inlawrev-2960	385	6	note	note	PROPN
inlawrev-2960	385	7	15	15	NUM
inlawrev-2960	385	8	,	,	PUNCT
inlawrev-2960	385	9	at	at	ADP
inlawrev-2960	385	10	1188	1188	NUM
inlawrev-2960	385	11	.	.	PUNCT
inlawrev-2960	386	1	see	see	VERB
inlawrev-2960	386	2	also	also	ADV
inlawrev-2960	386	3	clark	clark	PROPN
inlawrev-2960	386	4	,	,	PUNCT
inlawrev-2960	386	5	murtagh	murtagh	PROPN
inlawrev-2960	386	6	,	,	PUNCT
inlawrev-2960	386	7	&	&	CCONJ
inlawrev-2960	386	8	corcoran	corcoran	NOUN
inlawrev-2960	386	9	,	,	PUNCT
inlawrev-2960	386	10	492	492	NUM
inlawrev-2960	386	11	indiana	indiana	PROPN
inlawrev-2960	386	12	law	law	PROPN
inlawrev-2960	386	13	review	review	NOUN
inlawrev-2960	387	1	[	[	X
inlawrev-2960	387	2	vol	vol	NOUN
inlawrev-2960	387	3	.	.	PUNCT
inlawrev-2960	387	4	25:475	25:475	NUM
inlawrev-2960	387	5	independent	independent	ADJ
inlawrev-2960	387	6	accountant	accountant	NOUN
inlawrev-2960	387	7	is	be	AUX
inlawrev-2960	387	8	considered	consider	VERB
inlawrev-2960	387	9	an	an	DET
inlawrev-2960	387	10	*	*	PUNCT
inlawrev-2960	387	11	institution	institution	NOUN
inlawrev-2960	387	12	-	-	PUNCT
inlawrev-2960	387	13	affiliated	affiliate	VERB
inlawrev-2960	387	14	party	party	NOUN
inlawrev-2960	387	15	"	"	PUNCT
inlawrev-2960	387	16	if	if	SCONJ
inlawrev-2960	387	17	the	the	DET
inlawrev-2960	387	18	accountant	accountant	NOUN
inlawrev-2960	387	19	*	*	PUNCT
inlawrev-2960	387	20	*	*	AUX
inlawrev-2960	387	21	knowingly	knowingly	ADV
inlawrev-2960	387	22	or	or	CCONJ
inlawrev-2960	387	23	recklessly	recklessly	ADV
inlawrev-2960	387	24	participates	participate	VERB
inlawrev-2960	387	25	in	in	ADP
inlawrev-2960	387	26	(	(	PUNCT
inlawrev-2960	387	27	a	a	X
inlawrev-2960	387	28	)	)	PUNCT
inlawrev-2960	387	29	any	any	DET
inlawrev-2960	387	30	violation	violation	NOUN
inlawrev-2960	387	31	of	of	ADP
inlawrev-2960	387	32	law	law	NOUN
inlawrev-2960	387	33	or	or	CCONJ
inlawrev-2960	387	34	regulation	regulation	NOUN
inlawrev-2960	387	35	;	;	PUNCT
inlawrev-2960	387	36	(	(	PUNCT
inlawrev-2960	387	37	b	b	X
inlawrev-2960	387	38	)	)	PUNCT
inlawrev-2960	387	39	any	any	DET
inlawrev-2960	387	40	breach	breach	NOUN
inlawrev-2960	387	41	of	of	ADP
inlawrev-2960	387	42	fiduciary	fiduciary	ADJ
inlawrev-2960	387	43	duty	duty	NOUN
inlawrev-2960	387	44	;	;	PUNCT
inlawrev-2960	387	45	or	or	CCONJ
inlawrev-2960	387	46	(	(	PUNCT
inlawrev-2960	387	47	c	c	X
inlawrev-2960	387	48	)	)	PUNCT
inlawrev-2960	387	49	any	any	DET
inlawrev-2960	387	50	unsafe	unsafe	ADJ
inlawrev-2960	387	51	or	or	CCONJ
inlawrev-2960	387	52	unsound	unsound	ADJ
inlawrev-2960	387	53	practice	practice	NOUN
inlawrev-2960	387	54	,	,	PUNCT
inlawrev-2960	387	55	which	which	PRON
inlawrev-2960	387	56	caused	cause	VERB
inlawrev-2960	387	57	or	or	CCONJ
inlawrev-2960	387	58	is	be	AUX
inlawrev-2960	387	59	likely	likely	ADJ
inlawrev-2960	387	60	to	to	PART
inlawrev-2960	387	61	cause	cause	VERB
inlawrev-2960	387	62	more	more	ADJ
inlawrev-2960	387	63	than	than	ADP
inlawrev-2960	387	64	a	a	DET
inlawrev-2960	387	65	minimal	minimal	ADJ
inlawrev-2960	387	66	financial	financial	ADJ
inlawrev-2960	387	67	loss	loss	NOUN
inlawrev-2960	387	68	to	to	ADP
inlawrev-2960	387	69	,	,	PUNCT
inlawrev-2960	387	70	or	or	CCONJ
inlawrev-2960	387	71	a	a	DET
inlawrev-2960	387	72	significant	significant	ADJ
inlawrev-2960	387	73	adverse	adverse	ADJ
inlawrev-2960	387	74	effect	effect	NOUN
inlawrev-2960	387	75	on	on	ADP
inlawrev-2960	387	76	,	,	PUNCT
inlawrev-2960	387	77	the	the	DET
inlawrev-2960	387	78	insured	insured	ADJ
inlawrev-2960	387	79	depository	depository	NOUN
inlawrev-2960	387	80	institution.*'^	institution.*'^	PUNCT
inlawrev-2960	387	81	under	under	ADP
inlawrev-2960	387	82	expanded	expand	VERB
inlawrev-2960	387	83	civil	civil	ADJ
inlawrev-2960	387	84	and	and	CCONJ
inlawrev-2960	387	85	criminal	criminal	ADJ
inlawrev-2960	387	86	penalties	penalty	NOUN
inlawrev-2960	387	87	,	,	PUNCT
inlawrev-2960	387	88	as	as	ADP
inlawrev-2960	387	89	an	an	DET
inlawrev-2960	387	90	institution	institution	NOUN
inlawrev-2960	387	91	affiliated	affiliate	VERB
inlawrev-2960	387	92	party	party	NOUN
inlawrev-2960	387	93	,	,	PUNCT
inlawrev-2960	387	94	an	an	DET
inlawrev-2960	387	95	accountant	accountant	NOUN
inlawrev-2960	387	96	could	could	AUX
inlawrev-2960	387	97	be	be	AUX
inlawrev-2960	387	98	fined	fine	VERB
inlawrev-2960	387	99	up	up	ADP
inlawrev-2960	387	100	to	to	ADP
inlawrev-2960	387	101	one	one	NUM
inlawrev-2960	387	102	million	million	NUM
inlawrev-2960	387	103	dollars	dollar	NOUN
inlawrev-2960	387	104	per	per	ADP
inlawrev-2960	387	105	day	day	NOUN
inlawrev-2960	387	106	for	for	ADP
inlawrev-2960	387	107	firrea	firrea	NOUN
inlawrev-2960	387	108	violations.^^	violations.^^	PUNCT
inlawrev-2960	387	109	supra	supra	PROPN
inlawrev-2960	387	110	note	note	PROPN
inlawrev-2960	387	111	1	1	NUM
inlawrev-2960	387	112	,	,	PUNCT
inlawrev-2960	387	113	at	at	ADP
inlawrev-2960	387	114	1028	1028	NUM
inlawrev-2960	387	115	.	.	PUNCT
inlawrev-2960	388	1	see	see	VERB
inlawrev-2960	388	2	generally	generally	ADV
inlawrev-2960	388	3	malloy	malloy	NOUN
inlawrev-2960	388	4	,	,	PUNCT
inlawrev-2960	388	5	nothing	nothing	PRON
inlawrev-2960	388	6	to	to	PART
inlawrev-2960	388	7	fear	fear	VERB
inlawrev-2960	388	8	but	but	CCONJ
inlawrev-2960	388	9	firrea	firrea	VERB
inlawrev-2960	388	10	itself	itself	PRON
inlawrev-2960	388	11	:	:	PUNCT
inlawrev-2960	388	12	revising	revise	VERB
inlawrev-2960	388	13	and	and	CCONJ
inlawrev-2960	388	14	reshaping	reshape	VERB
inlawrev-2960	388	15	the	the	DET
inlawrev-2960	388	16	enforcement	enforcement	NOUN
inlawrev-2960	388	17	process	process	NOUN
inlawrev-2960	388	18	of	of	ADP
inlawrev-2960	388	19	federal	federal	ADJ
inlawrev-2960	388	20	bank	bank	PROPN
inlawrev-2960	388	21	regulation	regulation	NOUN
inlawrev-2960	388	22	,	,	PUNCT
inlawrev-2960	388	23	50	50	NUM
inlawrev-2960	388	24	omo	omo	PROPN
inlawrev-2960	388	25	st	st	PROPN
inlawrev-2960	388	26	.	.	PROPN
inlawrev-2960	388	27	l.j	l.j	PROPN
inlawrev-2960	388	28	.	.	PROPN
inlawrev-2960	388	29	1117	1117	NUM
inlawrev-2960	388	30	(	(	PUNCT
inlawrev-2960	388	31	1989	1989	NUM
inlawrev-2960	388	32	)	)	PUNCT
inlawrev-2960	388	33	;	;	PUNCT
inlawrev-2960	388	34	enforcement	enforcement	NOUN
inlawrev-2960	388	35	provisions	provision	NOUN
inlawrev-2960	388	36	of	of	ADP
inlawrev-2960	388	37	financial	financial	ADJ
inlawrev-2960	388	38	institutions	institution	NOUN
inlawrev-2960	388	39	reform	reform	NOUN
inlawrev-2960	388	40	,	,	PUNCT
inlawrev-2960	388	41	recovery	recovery	NOUN
inlawrev-2960	388	42	and	and	CCONJ
inlawrev-2960	388	43	enforcement	enforcement	NOUN
inlawrev-2960	388	44	act	act	PROPN
inlawrev-2960	388	45	of	of	ADP
inlawrev-2960	388	46	1989	1989	NUM
inlawrev-2960	388	47	,	,	PUNCT
inlawrev-2960	388	48	36	36	NUM
inlawrev-2960	388	49	fed	fed	PROPN
inlawrev-2960	388	50	.	.	PUNCT
inlawrev-2960	389	1	b.	b.	PROPN
inlawrev-2960	389	2	news	news	PROPN
inlawrev-2960	389	3	j.	j.	PROPN
inlawrev-2960	389	4	481	481	NUM
inlawrev-2960	389	5	(	(	PUNCT
inlawrev-2960	389	6	1989	1989	NUM
inlawrev-2960	389	7	)	)	PUNCT
inlawrev-2960	389	8	;	;	PUNCT
inlawrev-2960	389	9	comment	comment	NOUN
inlawrev-2960	389	10	,	,	PUNCT
inlawrev-2960	389	11	civil	civil	ADJ
inlawrev-2960	389	12	money	money	NOUN
inlawrev-2960	389	13	penalties	penalty	NOUN
inlawrev-2960	389	14	in	in	ADP
inlawrev-2960	389	15	the	the	DET
inlawrev-2960	389	16	financial	financial	ADJ
inlawrev-2960	389	17	institutions	institution	NOUN
inlawrev-2960	389	18	reform	reform	NOUN
inlawrev-2960	389	19	,	,	PUNCT
inlawrev-2960	389	20	recovery	recovery	NOUN
inlawrev-2960	389	21	and	and	CCONJ
inlawrev-2960	389	22	enforcement	enforcement	NOUN
inlawrev-2960	389	23	act	act	PROPN
inlawrev-2960	389	24	of	of	ADP
inlawrev-2960	389	25	1989	1989	NUM
inlawrev-2960	389	26	,	,	PUNCT
inlawrev-2960	389	27	12	12	NUM
inlawrev-2960	389	28	geo	geo	PROPN
inlawrev-2960	389	29	.	.	PROPN
inlawrev-2960	389	30	mason	mason	PROPN
inlawrev-2960	389	31	u.l	u.l	PROPN
inlawrev-2960	389	32	.	.	PROPN
inlawrev-2960	389	33	rev	rev	PROPN
inlawrev-2960	389	34	.	.	PROPN
inlawrev-2960	389	35	289	289	NUM
inlawrev-2960	389	36	(	(	PUNCT
inlawrev-2960	389	37	1990	1990	NUM
inlawrev-2960	389	38	)	)	PUNCT
inlawrev-2960	389	39	.	.	PUNCT
inlawrev-2960	390	1	94	94	NUM
inlawrev-2960	390	2	.	.	PUNCT
inlawrev-2960	391	1	12	12	NUM
inlawrev-2960	391	2	u.s.c	u.s.c	ADJ
inlawrev-2960	391	3	.	.	PUNCT
inlawrev-2960	392	1	§	§	PROPN
inlawrev-2960	392	2	1813(u	1813(u	PROPN
inlawrev-2960	392	3	)	)	PUNCT
inlawrev-2960	392	4	(	(	PUNCT
inlawrev-2960	392	5	supp	supp	PROPN
inlawrev-2960	392	6	.	.	PUNCT
inlawrev-2960	393	1	i	i	PRON
inlawrev-2960	393	2	1989	1989	NUM
inlawrev-2960	393	3	)	)	PUNCT
inlawrev-2960	393	4	.	.	PUNCT
inlawrev-2960	394	1	see	see	VERB
inlawrev-2960	394	2	also	also	ADV
inlawrev-2960	394	3	gail	gail	PROPN
inlawrev-2960	394	4	&	&	CCONJ
inlawrev-2960	394	5	norton	norton	PROPN
inlawrev-2960	394	6	,	,	PUNCT
inlawrev-2960	394	7	supra	supra	PROPN
inlawrev-2960	394	8	note	note	PROPN
inlawrev-2960	394	9	15	15	NUM
inlawrev-2960	394	10	,	,	PUNCT
inlawrev-2960	394	11	at	at	ADP
inlawrev-2960	394	12	1188	1188	NUM
inlawrev-2960	394	13	.	.	PUNCT
inlawrev-2960	395	1	the	the	DET
inlawrev-2960	395	2	"	"	PUNCT
inlawrev-2960	395	3	knowing	knowing	ADJ
inlawrev-2960	395	4	"	"	PUNCT
inlawrev-2960	395	5	and	and	CCONJ
inlawrev-2960	395	6	"	"	PUNCT
inlawrev-2960	395	7	reckless	reckless	ADJ
inlawrev-2960	395	8	"	"	PUNCT
inlawrev-2960	395	9	standards	standard	NOUN
inlawrev-2960	395	10	of	of	ADP
inlawrev-2960	395	11	conduct	conduct	NOUN
inlawrev-2960	395	12	have	have	AUX
inlawrev-2960	395	13	been	be	AUX
inlawrev-2960	395	14	defined	define	VERB
inlawrev-2960	395	15	in	in	ADP
inlawrev-2960	395	16	criminal	criminal	ADJ
inlawrev-2960	395	17	law	law	NOUN
inlawrev-2960	395	18	and	and	CCONJ
inlawrev-2960	395	19	tort	tort	NOUN
inlawrev-2960	395	20	law	law	NOUN
inlawrev-2960	395	21	.	.	PUNCT
inlawrev-2960	396	1	see	see	VERB
inlawrev-2960	396	2	,	,	PUNCT
inlawrev-2960	396	3	e.g.	e.g.	ADV
inlawrev-2960	396	4	,	,	PUNCT
inlawrev-2960	396	5	model	model	NOUN
inlawrev-2960	396	6	penal	penal	NOUN
inlawrev-2960	396	7	code	code	NOUN
inlawrev-2960	396	8	§	§	PROPN
inlawrev-2960	396	9	2.02	2.02	NUM
inlawrev-2960	396	10	(	(	PUNCT
inlawrev-2960	396	11	official	official	ADJ
inlawrev-2960	396	12	draft	draft	NOUN
inlawrev-2960	396	13	1985	1985	NUM
inlawrev-2960	396	14	)	)	PUNCT
inlawrev-2960	396	15	which	which	PRON
inlawrev-2960	396	16	states	state	VERB
inlawrev-2960	396	17	:	:	PUNCT
inlawrev-2960	396	18	(	(	PUNCT
inlawrev-2960	396	19	b	b	X
inlawrev-2960	396	20	)	)	PUNCT
inlawrev-2960	396	21	knowingly	knowingly	ADV
inlawrev-2960	396	22	.	.	PUNCT
inlawrev-2960	397	1	a	a	DET
inlawrev-2960	397	2	person	person	NOUN
inlawrev-2960	397	3	acts	act	VERB
inlawrev-2960	397	4	knowingly	knowingly	ADV
inlawrev-2960	397	5	with	with	ADP
inlawrev-2960	397	6	respect	respect	NOUN
inlawrev-2960	397	7	to	to	ADP
inlawrev-2960	397	8	a	a	DET
inlawrev-2960	397	9	material	material	NOUN
inlawrev-2960	397	10	element	element	NOUN
inlawrev-2960	397	11	of	of	ADP
inlawrev-2960	397	12	an	an	DET
inlawrev-2960	397	13	offense	offense	NOUN
inlawrev-2960	397	14	when	when	SCONJ
inlawrev-2960	397	15	:	:	PUNCT
inlawrev-2960	397	16	(	(	PUNCT
inlawrev-2960	397	17	i	i	NOUN
inlawrev-2960	397	18	)	)	PUNCT
inlawrev-2960	397	19	if	if	SCONJ
inlawrev-2960	397	20	the	the	DET
inlawrev-2960	397	21	element	element	NOUN
inlawrev-2960	397	22	involves	involve	VERB
inlawrev-2960	397	23	the	the	DET
inlawrev-2960	397	24	nature	nature	NOUN
inlawrev-2960	397	25	of	of	ADP
inlawrev-2960	397	26	[	[	X
inlawrev-2960	397	27	her	her	PRON
inlawrev-2960	397	28	]	]	PUNCT
inlawrev-2960	397	29	conduct	conduct	NOUN
inlawrev-2960	397	30	or	or	CCONJ
inlawrev-2960	397	31	the	the	DET
inlawrev-2960	397	32	attendant	attendant	ADJ
inlawrev-2960	397	33	circumstances	circumstance	NOUN
inlawrev-2960	397	34	,	,	PUNCT
inlawrev-2960	397	35	she	she	PRON
inlawrev-2960	397	36	is	be	AUX
inlawrev-2960	397	37	aware	aware	ADJ
inlawrev-2960	397	38	that	that	SCONJ
inlawrev-2960	397	39	[	[	X
inlawrev-2960	397	40	her	her	PRON
inlawrev-2960	397	41	]	]	PUNCT
inlawrev-2960	397	42	conduct	conduct	NOUN
inlawrev-2960	397	43	is	be	AUX
inlawrev-2960	397	44	of	of	ADP
inlawrev-2960	397	45	that	that	DET
inlawrev-2960	397	46	nature	nature	NOUN
inlawrev-2960	397	47	that	that	PRON
inlawrev-2960	397	48	such	such	ADJ
inlawrev-2960	397	49	circumstances	circumstance	NOUN
inlawrev-2960	397	50	exist	exist	VERB
inlawrev-2960	397	51	;	;	PUNCT
inlawrev-2960	397	52	and	and	CCONJ
inlawrev-2960	397	53	(	(	PUNCT
inlawrev-2960	397	54	ii	ii	NOUN
inlawrev-2960	397	55	)	)	PUNCT
inlawrev-2960	397	56	if	if	SCONJ
inlawrev-2960	397	57	the	the	DET
inlawrev-2960	397	58	element	element	NOUN
inlawrev-2960	397	59	involves	involve	VERB
inlawrev-2960	397	60	a	a	DET
inlawrev-2960	397	61	result	result	NOUN
inlawrev-2960	397	62	of	of	ADP
inlawrev-2960	397	63	[	[	X
inlawrev-2960	397	64	her	her	PRON
inlawrev-2960	397	65	]	]	X
inlawrev-2960	397	66	conduct	conduct	NOUN
inlawrev-2960	397	67	,	,	PUNCT
inlawrev-2960	397	68	she	she	PRON
inlawrev-2960	397	69	is	be	AUX
inlawrev-2960	397	70	aware	aware	ADJ
inlawrev-2960	397	71	that	that	SCONJ
inlawrev-2960	397	72	it	it	PRON
inlawrev-2960	397	73	is	be	AUX
inlawrev-2960	397	74	practically	practically	ADV
inlawrev-2960	397	75	certain	certain	ADJ
inlawrev-2960	397	76	that	that	SCONJ
inlawrev-2960	397	77	[	[	X
inlawrev-2960	397	78	her	her	PRON
inlawrev-2960	397	79	]	]	PUNCT
inlawrev-2960	397	80	conduct	conduct	NOUN
inlawrev-2960	397	81	will	will	AUX
inlawrev-2960	397	82	cause	cause	VERB
inlawrev-2960	397	83	such	such	DET
inlawrev-2960	397	84	a	a	DET
inlawrev-2960	397	85	result	result	NOUN
inlawrev-2960	397	86	.	.	PUNCT
inlawrev-2960	398	1	(	(	PUNCT
inlawrev-2960	398	2	c	c	X
inlawrev-2960	398	3	)	)	PUNCT
inlawrev-2960	398	4	recklessly	recklessly	ADV
inlawrev-2960	398	5	.	.	PUNCT
inlawrev-2960	399	1	a	a	DET
inlawrev-2960	399	2	person	person	NOUN
inlawrev-2960	399	3	acts	act	VERB
inlawrev-2960	399	4	recklessly	recklessly	ADV
inlawrev-2960	399	5	with	with	ADP
inlawrev-2960	399	6	respect	respect	NOUN
inlawrev-2960	399	7	to	to	ADP
inlawrev-2960	399	8	a	a	DET
inlawrev-2960	399	9	material	material	NOUN
inlawrev-2960	399	10	element	element	NOUN
inlawrev-2960	399	11	of	of	ADP
inlawrev-2960	399	12	an	an	DET
inlawrev-2960	399	13	offense	offense	NOUN
inlawrev-2960	399	14	when	when	SCONJ
inlawrev-2960	399	15	he	he	PRON
inlawrev-2960	399	16	consciously	consciously	ADV
inlawrev-2960	399	17	disregards	disregard	VERB
inlawrev-2960	399	18	a	a	DET
inlawrev-2960	399	19	substantial	substantial	ADJ
inlawrev-2960	399	20	and	and	CCONJ
inlawrev-2960	399	21	unjustifiable	unjustifiable	ADJ
inlawrev-2960	399	22	risk	risk	NOUN
inlawrev-2960	399	23	that	that	SCONJ
inlawrev-2960	399	24	the	the	DET
inlawrev-2960	399	25	material	material	NOUN
inlawrev-2960	399	26	element	element	NOUN
inlawrev-2960	399	27	exists	exist	VERB
inlawrev-2960	399	28	or	or	CCONJ
inlawrev-2960	399	29	will	will	AUX
inlawrev-2960	399	30	result	result	VERB
inlawrev-2960	399	31	from	from	ADP
inlawrev-2960	399	32	his	his	PRON
inlawrev-2960	399	33	conduct	conduct	NOUN
inlawrev-2960	399	34	.	.	PUNCT
inlawrev-2960	400	1	the	the	DET
inlawrev-2960	400	2	risk	risk	NOUN
inlawrev-2960	400	3	must	must	AUX
inlawrev-2960	400	4	be	be	AUX
inlawrev-2960	400	5	of	of	ADP
inlawrev-2960	400	6	such	such	ADJ
inlawrev-2960	400	7	nature	nature	NOUN
inlawrev-2960	400	8	and	and	CCONJ
inlawrev-2960	400	9	degree	degree	NOUN
inlawrev-2960	400	10	that	that	SCONJ
inlawrev-2960	400	11	,	,	PUNCT
inlawrev-2960	400	12	considering	consider	VERB
inlawrev-2960	400	13	the	the	DET
inlawrev-2960	400	14	nature	nature	NOUN
inlawrev-2960	400	15	and	and	CCONJ
inlawrev-2960	400	16	purpose	purpose	NOUN
inlawrev-2960	400	17	of	of	ADP
inlawrev-2960	400	18	the	the	DET
inlawrev-2960	400	19	actor	actor	NOUN
inlawrev-2960	400	20	's	's	PART
inlawrev-2960	400	21	conduct	conduct	NOUN
inlawrev-2960	400	22	and	and	CCONJ
inlawrev-2960	400	23	the	the	DET
inlawrev-2960	400	24	circumstances	circumstance	NOUN
inlawrev-2960	400	25	known	know	VERB
inlawrev-2960	400	26	to	to	ADP
inlawrev-2960	400	27	him	he	PRON
inlawrev-2960	400	28	,	,	PUNCT
inlawrev-2960	400	29	its	its	PRON
inlawrev-2960	400	30	disregard	disregard	NOUN
inlawrev-2960	400	31	involves	involve	VERB
inlawrev-2960	400	32	gross	gross	ADJ
inlawrev-2960	400	33	deviation	deviation	NOUN
inlawrev-2960	400	34	from	from	ADP
inlawrev-2960	400	35	the	the	DET
inlawrev-2960	400	36	standard	standard	NOUN
inlawrev-2960	400	37	of	of	ADP
inlawrev-2960	400	38	conduct	conduct	NOUN
inlawrev-2960	400	39	that	that	SCONJ
inlawrev-2960	400	40	a	a	DET
inlawrev-2960	400	41	law	law	NOUN
inlawrev-2960	400	42	-	-	PUNCT
inlawrev-2960	400	43	abiding	abide	VERB
inlawrev-2960	400	44	person	person	NOUN
inlawrev-2960	400	45	would	would	AUX
inlawrev-2960	400	46	observe	observe	VERB
inlawrev-2960	400	47	in	in	ADP
inlawrev-2960	400	48	the	the	DET
inlawrev-2960	400	49	actor	actor	NOUN
inlawrev-2960	400	50	's	's	PART
inlawrev-2960	400	51	situation	situation	NOUN
inlawrev-2960	400	52	.	.	PUNCT
inlawrev-2960	401	1	see	see	VERB
inlawrev-2960	401	2	also	also	ADV
inlawrev-2960	401	3	w.	w.	PROPN
inlawrev-2960	401	4	keeton	keeton	PROPN
inlawrev-2960	401	5	,	,	PUNCT
inlawrev-2960	401	6	d.	d.	PROPN
inlawrev-2960	401	7	dobbs	dobbs	PROPN
inlawrev-2960	401	8	,	,	PUNCT
inlawrev-2960	401	9	r.	r.	PROPN
inlawrev-2960	401	10	keeton	keeton	PROPN
inlawrev-2960	401	11	,	,	PUNCT
inlawrev-2960	401	12	&	&	CCONJ
inlawrev-2960	401	13	d.	d.	PROPN
inlawrev-2960	401	14	owen	owen	PROPN
inlawrev-2960	401	15	,	,	PUNCT
inlawrev-2960	401	16	prosser	prosser	PROPN
inlawrev-2960	401	17	and	and	CCONJ
inlawrev-2960	401	18	keeton	keeton	PROPN
inlawrev-2960	401	19	on	on	ADP
inlawrev-2960	401	20	the	the	DET
inlawrev-2960	401	21	law	law	NOUN
inlawrev-2960	401	22	of	of	ADP
inlawrev-2960	401	23	torts	torts	PROPN
inlawrev-2960	401	24	213	213	NUM
inlawrev-2960	401	25	(	(	PUNCT
inlawrev-2960	401	26	5th	5th	ADJ
inlawrev-2960	401	27	ed	ed	NOUN
inlawrev-2960	401	28	.	.	NOUN
inlawrev-2960	401	29	1984	1984	NUM
inlawrev-2960	401	30	)	)	PUNCT
inlawrev-2960	402	1	[	[	X
inlawrev-2960	402	2	hereinafter	hereinafter	NOUN
inlawrev-2960	402	3	prosser	prosser	NOUN
inlawrev-2960	402	4	and	and	CCONJ
inlawrev-2960	402	5	keeton	keeton	PROPN
inlawrev-2960	402	6	]	]	X
inlawrev-2960	402	7	(	(	PUNCT
inlawrev-2960	402	8	footnotes	footnote	NOUN
inlawrev-2960	402	9	omitted	omit	VERB
inlawrev-2960	402	10	)	)	PUNCT
inlawrev-2960	402	11	.	.	PUNCT
inlawrev-2960	403	1	the	the	DET
inlawrev-2960	403	2	usual	usual	ADJ
inlawrev-2960	403	3	meaning	meaning	NOUN
inlawrev-2960	403	4	assigned	assign	VERB
inlawrev-2960	403	5	to	to	ADP
inlawrev-2960	403	6	.	.	PUNCT
inlawrev-2960	403	7	.	.	PUNCT
inlawrev-2960	403	8	.	.	PUNCT
inlawrev-2960	404	1	"	"	PUNCT
inlawrev-2960	404	2	reckless	reckless	ADJ
inlawrev-2960	404	3	"	"	PUNCT
inlawrev-2960	404	4	...	...	PUNCT
inlawrev-2960	404	5	is	be	AUX
inlawrev-2960	404	6	that	that	SCONJ
inlawrev-2960	404	7	the	the	DET
inlawrev-2960	404	8	actor	actor	NOUN
inlawrev-2960	404	9	has	have	AUX
inlawrev-2960	404	10	intentionally	intentionally	ADV
inlawrev-2960	404	11	done	do	VERB
inlawrev-2960	404	12	an	an	DET
inlawrev-2960	404	13	act	act	NOUN
inlawrev-2960	404	14	of	of	ADP
inlawrev-2960	404	15	an	an	DET
inlawrev-2960	404	16	unreasonable	unreasonable	ADJ
inlawrev-2960	404	17	character	character	NOUN
inlawrev-2960	404	18	in	in	ADP
inlawrev-2960	404	19	disregard	disregard	NOUN
inlawrev-2960	404	20	of	of	ADP
inlawrev-2960	404	21	a	a	DET
inlawrev-2960	404	22	known	know	VERB
inlawrev-2960	404	23	or	or	CCONJ
inlawrev-2960	404	24	obvious	obvious	ADJ
inlawrev-2960	404	25	risk	risk	NOUN
inlawrev-2960	404	26	that	that	PRON
inlawrev-2960	404	27	was	be	AUX
inlawrev-2960	404	28	so	so	ADV
inlawrev-2960	404	29	great	great	ADJ
inlawrev-2960	404	30	as	as	SCONJ
inlawrev-2960	404	31	to	to	PART
inlawrev-2960	404	32	make	make	VERB
inlawrev-2960	404	33	it	it	PRON
inlawrev-2960	404	34	highly	highly	ADV
inlawrev-2960	404	35	probable	probable	ADJ
inlawrev-2960	404	36	that	that	SCONJ
inlawrev-2960	404	37	harm	harm	NOUN
inlawrev-2960	404	38	would	would	AUX
inlawrev-2960	404	39	follow	follow	VERB
inlawrev-2960	404	40	,	,	PUNCT
inlawrev-2960	404	41	and	and	CCONJ
inlawrev-2960	404	42	which	which	PRON
inlawrev-2960	404	43	thus	thus	ADV
inlawrev-2960	404	44	is	be	AUX
inlawrev-2960	404	45	usually	usually	ADV
inlawrev-2960	404	46	accompanied	accompany	VERB
inlawrev-2960	404	47	by	by	ADP
inlawrev-2960	404	48	a	a	DET
inlawrev-2960	404	49	conscious	conscious	ADJ
inlawrev-2960	404	50	indifference	indifference	NOUN
inlawrev-2960	404	51	to	to	ADP
inlawrev-2960	404	52	the	the	DET
inlawrev-2960	404	53	consequences	consequence	NOUN
inlawrev-2960	404	54	.	.	PUNCT
inlawrev-2960	405	1	i	i	PRON
inlawrev-2960	405	2	d.	d.	PROPN
inlawrev-2960	405	3	see	see	VERB
inlawrev-2960	405	4	also	also	ADV
inlawrev-2960	405	5	kawasaki	kawasaki	PROPN
inlawrev-2960	405	6	,	,	PUNCT
inlawrev-2960	405	7	liability	liability	NOUN
inlawrev-2960	405	8	of	of	ADP
inlawrev-2960	405	9	attorneys	attorney	NOUN
inlawrev-2960	405	10	,	,	PUNCT
inlawrev-2960	405	11	accountants	accountant	NOUN
inlawrev-2960	405	12	,	,	PUNCT
inlawrev-2960	405	13	appraisers	appraiser	NOUN
inlawrev-2960	405	14	,	,	PUNCT
inlawrev-2960	405	15	and	and	CCONJ
inlawrev-2960	405	16	other	other	ADJ
inlawrev-2960	405	17	independent	independent	ADJ
inlawrev-2960	405	18	contractors	contractor	NOUN
inlawrev-2960	405	19	under	under	ADP
inlawrev-2960	405	20	the	the	DET
inlawrev-2960	405	21	financial	financial	ADJ
inlawrev-2960	405	22	institutions	institution	NOUN
inlawrev-2960	405	23	reform	reform	NOUN
inlawrev-2960	405	24	,	,	PUNCT
inlawrev-2960	405	25	recovery	recovery	NOUN
inlawrev-2960	405	26	,	,	PUNCT
inlawrev-2960	405	27	and	and	CCONJ
inlawrev-2960	405	28	enforcement	enforcement	NOUN
inlawrev-2960	405	29	act	act	PROPN
inlawrev-2960	405	30	of	of	ADP
inlawrev-2960	405	31	1989	1989	NUM
inlawrev-2960	405	32	,	,	PUNCT
inlawrev-2960	405	33	42	42	NUM
inlawrev-2960	405	34	hastings	hastings	PROPN
inlawrev-2960	405	35	l.j	l.j	PROPN
inlawrev-2960	405	36	.	.	PROPN
inlawrev-2960	405	37	249	249	NUM
inlawrev-2960	405	38	,	,	PUNCT
inlawrev-2960	405	39	274	274	NUM
inlawrev-2960	405	40	(	(	PUNCT
inlawrev-2960	405	41	1990	1990	NUM
inlawrev-2960	405	42	)	)	PUNCT
inlawrev-2960	405	43	.	.	PUNCT
inlawrev-2960	406	1	95	95	NUM
inlawrev-2960	406	2	.	.	PUNCT
inlawrev-2960	407	1	12	12	NUM
inlawrev-2960	407	2	u.s.c	u.s.c	ADJ
inlawrev-2960	407	3	.	.	PUNCT
inlawrev-2960	408	1	§	§	PROPN
inlawrev-2960	408	2	1818(i)(2	1818(i)(2	NUM
inlawrev-2960	408	3	)	)	PUNCT
inlawrev-2960	408	4	(	(	PUNCT
inlawrev-2960	408	5	1988	1988	NUM
inlawrev-2960	408	6	&	&	CCONJ
inlawrev-2960	408	7	supp	supp	PROPN
inlawrev-2960	408	8	.	.	PUNCT
inlawrev-2960	409	1	i	i	PRON
inlawrev-2960	409	2	1989	1989	NUM
inlawrev-2960	409	3	)	)	PUNCT
inlawrev-2960	409	4	.	.	PUNCT
inlawrev-2960	410	1	as	as	ADP
inlawrev-2960	410	2	"	"	PUNCT
inlawrev-2960	410	3	institution	institution	NOUN
inlawrev-2960	410	4	-	-	PUNCT
inlawrev-2960	410	5	affiliated	affiliate	VERB
inlawrev-2960	410	6	parties	party	NOUN
inlawrev-2960	410	7	,	,	PUNCT
inlawrev-2960	410	8	"	"	PUNCT
inlawrev-2960	410	9	accountants	accountant	NOUN
inlawrev-2960	410	10	could	could	AUX
inlawrev-2960	410	11	be	be	AUX
inlawrev-2960	410	12	fined	fine	VERB
inlawrev-2960	410	13	the	the	DET
inlawrev-2960	410	14	following	follow	VERB
inlawrev-2960	410	15	civil	civil	ADJ
inlawrev-2960	410	16	money	money	NOUN
inlawrev-2960	410	17	penalties	penalty	NOUN
inlawrev-2960	410	18	:	:	PUNCT
inlawrev-2960	410	19	(	(	PUNCT
inlawrev-2960	410	20	a	a	X
inlawrev-2960	410	21	)	)	PUNCT
inlawrev-2960	410	22	tier	tier	NOUN
inlawrev-2960	410	23	one	one	NUM
inlawrev-2960	410	24	:	:	PUNCT
inlawrev-2960	410	25	an	an	DET
inlawrev-2960	410	26	accountant	accountant	NOUN
inlawrev-2960	410	27	may	may	AUX
inlawrev-2960	410	28	be	be	AUX
inlawrev-2960	410	29	fined	fine	VERB
inlawrev-2960	410	30	up	up	ADP
inlawrev-2960	410	31	to	to	PART
inlawrev-2960	410	32	$	$	SYM
inlawrev-2960	410	33	5,000	5,000	NUM
inlawrev-2960	410	34	per	per	ADP
inlawrev-2960	410	35	day	day	NOUN
inlawrev-2960	410	36	for	for	ADP
inlawrev-2960	410	37	violations	violation	NOUN
inlawrev-2960	410	38	of	of	ADP
inlawrev-2960	410	39	any	any	DET
inlawrev-2960	410	40	law	law	NOUN
inlawrev-2960	410	41	,	,	PUNCT
inlawrev-2960	410	42	regulation	regulation	NOUN
inlawrev-2960	410	43	,	,	PUNCT
inlawrev-2960	410	44	final	final	ADJ
inlawrev-2960	410	45	regulatory	regulatory	ADJ
inlawrev-2960	410	46	agency	agency	NOUN
inlawrev-2960	410	47	order	order	NOUN
inlawrev-2960	410	48	,	,	PUNCT
inlawrev-2960	410	49	condition	condition	NOUN
inlawrev-2960	410	50	or	or	CCONJ
inlawrev-2960	410	51	written	write	VERB
inlawrev-2960	410	52	condition	condition	NOUN
inlawrev-2960	410	53	or	or	CCONJ
inlawrev-2960	410	54	agreement	agreement	NOUN
inlawrev-2960	410	55	with	with	ADP
inlawrev-2960	410	56	regulatory	regulatory	ADJ
inlawrev-2960	410	57	agencies	agency	NOUN
inlawrev-2960	410	58	.	.	PUNCT
inlawrev-2960	411	1	12	12	NUM
inlawrev-2960	411	2	u.s.c	u.s.c	ADJ
inlawrev-2960	411	3	.	.	PUNCT
inlawrev-2960	412	1	§	§	PROPN
inlawrev-2960	412	2	1818(i)(2)(a	1818(i)(2)(a	NUM
inlawrev-2960	412	3	)	)	PUNCT
inlawrev-2960	412	4	1991	1991	NUM
inlawrev-2960	412	5	]	]	PUNCT
inlawrev-2960	412	6	accountants	accountant	NOUN
inlawrev-2960	412	7	'	'	PART
inlawrev-2960	412	8	liability	liability	NOUN
inlawrev-2960	412	9	493	493	NUM
inlawrev-2960	412	10	firrea	firrea	NOUN
inlawrev-2960	412	11	also	also	ADV
inlawrev-2960	412	12	authorizes	authorize	VERB
inlawrev-2960	412	13	federal	federal	ADJ
inlawrev-2960	412	14	regulators	regulator	NOUN
inlawrev-2960	412	15	to	to	PART
inlawrev-2960	412	16	take	take	VERB
inlawrev-2960	412	17	action	action	NOUN
inlawrev-2960	412	18	against	against	ADP
inlawrev-2960	412	19	affiliated	affiliated	ADJ
inlawrev-2960	412	20	parties	party	NOUN
inlawrev-2960	412	21	(	(	PUNCT
inlawrev-2960	412	22	such	such	ADJ
inlawrev-2960	412	23	as	as	ADP
inlawrev-2960	412	24	accountants	accountant	NOUN
inlawrev-2960	412	25	)	)	PUNCT
inlawrev-2960	412	26	even	even	ADV
inlawrev-2960	412	27	before	before	ADP
inlawrev-2960	412	28	the	the	DET
inlawrev-2960	412	29	s&l	s&l	NOUN
inlawrev-2960	412	30	fails,^	fails,^	VERB
inlawrev-2960	412	31	to	to	PART
inlawrev-2960	412	32	issue	issue	VERB
inlawrev-2960	412	33	a	a	DET
inlawrev-2960	412	34	cease	cease	VERB
inlawrev-2960	412	35	-	-	PUNCT
inlawrev-2960	412	36	and	and	CCONJ
inlawrev-2960	412	37	-	-	PUNCT
inlawrev-2960	412	38	desist	desist	VERB
inlawrev-2960	412	39	order	order	NOUN
inlawrev-2960	412	40	to	to	PART
inlawrev-2960	412	41	terminate	terminate	VERB
inlawrev-2960	412	42	an	an	DET
inlawrev-2960	412	43	affiliated	affiliated	ADJ
inlawrev-2960	412	44	party	party	NOUN
inlawrev-2960	412	45	's	's	PART
inlawrev-2960	412	46	contract	contract	NOUN
inlawrev-2960	412	47	with	with	ADP
inlawrev-2960	412	48	the	the	DET
inlawrev-2960	412	49	savings	saving	NOUN
inlawrev-2960	412	50	and	and	CCONJ
inlawrev-2960	412	51	loan,^^	loan,^^	NOUN
inlawrev-2960	412	52	and	and	CCONJ
inlawrev-2960	412	53	to	to	PART
inlawrev-2960	412	54	issue	issue	VERB
inlawrev-2960	412	55	an	an	DET
inlawrev-2960	412	56	industry	industry	NOUN
inlawrev-2960	412	57	-	-	PUNCT
inlawrev-2960	412	58	wide	wide	ADJ
inlawrev-2960	412	59	prohibition	prohibition	NOUN
inlawrev-2960	412	60	against	against	ADP
inlawrev-2960	412	61	an	an	DET
inlawrev-2960	412	62	accounting	accounting	NOUN
inlawrev-2960	412	63	firm	firm	NOUN
inlawrev-2960	412	64	or	or	CCONJ
inlawrev-2960	412	65	an	an	DET
inlawrev-2960	412	66	individual	individual	ADJ
inlawrev-2960	412	67	accountant.^^	accountant.^^	PUNCT
inlawrev-2960	412	68	finally	finally	ADV
inlawrev-2960	412	69	,	,	PUNCT
inlawrev-2960	412	70	firrea	firrea	AUX
inlawrev-2960	412	71	sets	set	VERB
inlawrev-2960	412	72	a	a	DET
inlawrev-2960	412	73	six	six	NUM
inlawrev-2960	412	74	-	-	PUNCT
inlawrev-2960	412	75	year	year	NOUN
inlawrev-2960	412	76	statute	statute	NOUN
inlawrev-2960	412	77	of	of	ADP
inlawrev-2960	412	78	limitations	limitation	NOUN
inlawrev-2960	412	79	for	for	ADP
inlawrev-2960	412	80	commencement	commencement	NOUN
inlawrev-2960	412	81	of	of	ADP
inlawrev-2960	412	82	civil	civil	ADJ
inlawrev-2960	412	83	and	and	CCONJ
inlawrev-2960	412	84	criminal	criminal	ADJ
inlawrev-2960	412	85	actions	action	NOUN
inlawrev-2960	412	86	from	from	ADP
inlawrev-2960	412	87	the	the	DET
inlawrev-2960	412	88	time	time	NOUN
inlawrev-2960	412	89	an	an	DET
inlawrev-2960	412	90	accountant	accountant	NOUN
inlawrev-2960	412	91	ceases	cease	VERB
inlawrev-2960	412	92	to	to	PART
inlawrev-2960	412	93	be	be	AUX
inlawrev-2960	412	94	affiliated	affiliate	VERB
inlawrev-2960	412	95	with	with	ADP
inlawrev-2960	412	96	the	the	DET
inlawrev-2960	412	97	institution.^	institution.^	NOUN
inlawrev-2960	412	98	thus	thus	ADV
inlawrev-2960	412	99	,	,	PUNCT
inlawrev-2960	412	100	through	through	ADP
inlawrev-2960	412	101	its	its	PRON
inlawrev-2960	412	102	gao	gao	PROPN
inlawrev-2960	412	103	report	report	NOUN
inlawrev-2960	412	104	,	,	PUNCT
inlawrev-2960	412	105	congressional	congressional	ADJ
inlawrev-2960	412	106	hearing	hearing	NOUN
inlawrev-2960	412	107	,	,	PUNCT
inlawrev-2960	412	108	and	and	CCONJ
inlawrev-2960	412	109	statutory	statutory	ADJ
inlawrev-2960	412	110	enforcement	enforcement	NOUN
inlawrev-2960	412	111	provisions	provision	NOUN
inlawrev-2960	412	112	.	.	PUNCT
inlawrev-2960	413	1	congress	congress	PROPN
inlawrev-2960	413	2	has	have	AUX
inlawrev-2960	413	3	responded	respond	VERB
inlawrev-2960	413	4	in	in	ADP
inlawrev-2960	413	5	some	some	DET
inlawrev-2960	413	6	measure	measure	NOUN
inlawrev-2960	413	7	to	to	ADP
inlawrev-2960	413	8	the	the	DET
inlawrev-2960	413	9	allegations	allegation	NOUN
inlawrev-2960	413	10	of	of	ADP
inlawrev-2960	413	11	s&l	s&l	NOUN
inlawrev-2960	413	12	accountant	accountant	NOUN
inlawrev-2960	413	13	impropriety	impropriety	NOUN
inlawrev-2960	413	14	.	.	PUNCT
inlawrev-2960	414	1	however	however	ADV
inlawrev-2960	414	2	,	,	PUNCT
inlawrev-2960	414	3	the	the	DET
inlawrev-2960	414	4	courts	court	NOUN
inlawrev-2960	414	5	have	have	AUX
inlawrev-2960	414	6	not	not	PART
inlawrev-2960	414	7	yet	yet	ADV
inlawrev-2960	414	8	made	make	VERB
inlawrev-2960	414	9	their	their	PRON
inlawrev-2960	414	10	determinations	determination	NOUN
inlawrev-2960	414	11	as	as	ADP
inlawrev-2960	414	12	suits	suit	NOUN
inlawrev-2960	414	13	against	against	ADP
inlawrev-2960	414	14	accounting	accounting	NOUN
inlawrev-2960	414	15	firms	firm	NOUN
inlawrev-2960	414	16	for	for	ADP
inlawrev-2960	414	17	s&l	s&l	PROPN
inlawrev-2960	414	18	audits	audit	NOUN
inlawrev-2960	414	19	have	have	AUX
inlawrev-2960	414	20	only	only	ADV
inlawrev-2960	414	21	been	be	AUX
inlawrev-2960	414	22	recently	recently	ADV
inlawrev-2960	414	23	filed	file	VERB
inlawrev-2960	414	24	.	.	PUNCT
inlawrev-2960	415	1	the	the	DET
inlawrev-2960	415	2	sequence	sequence	NOUN
inlawrev-2960	415	3	of	of	ADP
inlawrev-2960	415	4	events	event	NOUN
inlawrev-2960	415	5	which	which	PRON
inlawrev-2960	415	6	led	lead	VERB
inlawrev-2960	415	7	to	to	ADP
inlawrev-2960	415	8	hundreds	hundred	NOUN
inlawrev-2960	415	9	of	of	ADP
inlawrev-2960	415	10	s&l	s&l	NOUN
inlawrev-2960	415	11	insolvencies	insolvency	NOUN
inlawrev-2960	415	12	,	,	PUNCT
inlawrev-2960	415	13	the	the	DET
inlawrev-2960	415	14	differing	differ	VERB
inlawrev-2960	415	15	expectations	expectation	NOUN
inlawrev-2960	415	16	of	of	ADP
inlawrev-2960	415	17	an	an	DET
inlawrev-2960	415	18	auditor	auditor	NOUN
inlawrev-2960	415	19	's	's	PART
inlawrev-2960	415	20	role	role	NOUN
inlawrev-2960	415	21	,	,	PUNCT
inlawrev-2960	415	22	the	the	DET
inlawrev-2960	415	23	evidence	evidence	NOUN
inlawrev-2960	415	24	of	of	ADP
inlawrev-2960	415	25	possible	possible	ADJ
inlawrev-2960	415	26	auditor	auditor	NOUN
inlawrev-2960	415	27	misconduct	misconduct	NOUN
inlawrev-2960	415	28	in	in	ADP
inlawrev-2960	415	29	s&l	s&l	PROPN
inlawrev-2960	415	30	audits	audits	NOUN
inlawrev-2960	415	31	,	,	PUNCT
inlawrev-2960	415	32	and	and	CCONJ
inlawrev-2960	415	33	the	the	DET
inlawrev-2960	415	34	congressional	congressional	ADJ
inlawrev-2960	415	35	responses	response	NOUN
inlawrev-2960	415	36	to	to	ADP
inlawrev-2960	415	37	the	the	DET
inlawrev-2960	415	38	s&l	s&l	PROPN
inlawrev-2960	415	39	audit	audit	NOUN
inlawrev-2960	415	40	issue	issue	NOUN
inlawrev-2960	415	41	have	have	AUX
inlawrev-2960	415	42	set	set	VERB
inlawrev-2960	415	43	the	the	DET
inlawrev-2960	415	44	stage	stage	NOUN
inlawrev-2960	415	45	for	for	ADP
inlawrev-2960	415	46	present	present	ADJ
inlawrev-2960	415	47	and	and	CCONJ
inlawrev-2960	415	48	future	future	ADJ
inlawrev-2960	415	49	litigation	litigation	NOUN
inlawrev-2960	415	50	of	of	ADP
inlawrev-2960	415	51	the	the	DET
inlawrev-2960	415	52	issue	issue	NOUN
inlawrev-2960	415	53	of	of	ADP
inlawrev-2960	415	54	accountants	accountant	NOUN
inlawrev-2960	415	55	'	'	PART
inlawrev-2960	415	56	liability	liability	NOUN
inlawrev-2960	415	57	in	in	ADP
inlawrev-2960	415	58	the	the	DET
inlawrev-2960	415	59	s&l	s&l	PROPN
inlawrev-2960	415	60	crisis	crisis	NOUN
inlawrev-2960	415	61	.	.	PUNCT
inlawrev-2960	416	1	iv	iv	X
inlawrev-2960	416	2	.	.	PUNCT
inlawrev-2960	416	3	claims	claim	NOUN
inlawrev-2960	416	4	against	against	ADP
inlawrev-2960	416	5	accountants	accountant	NOUN
inlawrev-2960	416	6	for	for	ADP
inlawrev-2960	416	7	their	their	PRON
inlawrev-2960	416	8	audits	audits	NOUN
inlawrev-2960	416	9	of	of	ADP
inlawrev-2960	416	10	failed	fail	VERB
inlawrev-2960	416	11	s&ls	s&ls	PROPN
inlawrev-2960	416	12	a.	a.	NOUN
inlawrev-2960	416	13	parties	party	NOUN
inlawrev-2960	416	14	who	who	PRON
inlawrev-2960	416	15	may	may	AUX
inlawrev-2960	416	16	assert	assert	VERB
inlawrev-2960	416	17	claims	claim	NOUN
inlawrev-2960	416	18	against	against	ADP
inlawrev-2960	416	19	accountants	accountant	NOUN
inlawrev-2960	416	20	once	once	SCONJ
inlawrev-2960	416	21	a	a	DET
inlawrev-2960	416	22	savings	saving	NOUN
inlawrev-2960	416	23	and	and	CCONJ
inlawrev-2960	416	24	loan	loan	NOUN
inlawrev-2960	416	25	institution	institution	NOUN
inlawrev-2960	416	26	has	have	AUX
inlawrev-2960	416	27	been	be	AUX
inlawrev-2960	416	28	declared	declare	VERB
inlawrev-2960	416	29	insolvent	insolvent	ADJ
inlawrev-2960	416	30	(	(	PUNCT
inlawrev-2960	416	31	or	or	CCONJ
inlawrev-2960	416	32	(	(	PUNCT
inlawrev-2960	416	33	supp	supp	PROPN
inlawrev-2960	416	34	.	.	PUNCT
inlawrev-2960	417	1	i	i	PRON
inlawrev-2960	417	2	1989	1989	NUM
inlawrev-2960	417	3	)	)	PUNCT
inlawrev-2960	417	4	.	.	PUNCT
inlawrev-2960	418	1	(	(	PUNCT
inlawrev-2960	418	2	b	b	X
inlawrev-2960	418	3	)	)	PUNCT
inlawrev-2960	418	4	tier	tier	NOUN
inlawrev-2960	418	5	two	two	NUM
inlawrev-2960	418	6	:	:	PUNCT
inlawrev-2960	418	7	an	an	DET
inlawrev-2960	418	8	accountant	accountant	NOUN
inlawrev-2960	418	9	may	may	AUX
inlawrev-2960	418	10	be	be	AUX
inlawrev-2960	418	11	fined	fine	VERB
inlawrev-2960	418	12	up	up	ADP
inlawrev-2960	418	13	to	to	PART
inlawrev-2960	418	14	$	$	SYM
inlawrev-2960	418	15	25,000	25,000	NUM
inlawrev-2960	418	16	per	per	ADP
inlawrev-2960	418	17	day	day	NOUN
inlawrev-2960	418	18	for	for	ADP
inlawrev-2960	418	19	any	any	DET
inlawrev-2960	418	20	tier	tier	NOUN
inlawrev-2960	418	21	one	one	NUM
inlawrev-2960	418	22	violations	violation	NOUN
inlawrev-2960	418	23	,	,	PUNCT
inlawrev-2960	418	24	for	for	ADP
inlawrev-2960	418	25	reckless	reckless	ADJ
inlawrev-2960	418	26	engagement	engagement	NOUN
inlawrev-2960	418	27	in	in	ADP
inlawrev-2960	418	28	an	an	DET
inlawrev-2960	418	29	unsafe	unsafe	ADJ
inlawrev-2960	418	30	or	or	CCONJ
inlawrev-2960	418	31	unsound	unsound	ADJ
inlawrev-2960	418	32	practice	practice	NOUN
inlawrev-2960	418	33	in	in	ADP
inlawrev-2960	418	34	conducting	conduct	VERB
inlawrev-2960	418	35	the	the	DET
inlawrev-2960	418	36	affairs	affair	NOUN
inlawrev-2960	418	37	of	of	ADP
inlawrev-2960	418	38	the	the	DET
inlawrev-2960	418	39	institution	institution	NOUN
inlawrev-2960	418	40	,	,	PUNCT
inlawrev-2960	418	41	or	or	CCONJ
inlawrev-2960	418	42	for	for	ADP
inlawrev-2960	418	43	a	a	DET
inlawrev-2960	418	44	breach	breach	NOUN
inlawrev-2960	418	45	of	of	ADP
inlawrev-2960	418	46	a	a	DET
inlawrev-2960	418	47	fiduciary	fiduciary	ADJ
inlawrev-2960	418	48	duty	duty	NOUN
inlawrev-2960	418	49	.	.	PUNCT
inlawrev-2960	419	1	the	the	DET
inlawrev-2960	419	2	violation	violation	NOUN
inlawrev-2960	419	3	must	must	AUX
inlawrev-2960	419	4	involve	involve	VERB
inlawrev-2960	419	5	a	a	DET
inlawrev-2960	419	6	pattern	pattern	NOUN
inlawrev-2960	419	7	of	of	ADP
inlawrev-2960	419	8	misconduct	misconduct	NOUN
inlawrev-2960	419	9	resulting	result	VERB
inlawrev-2960	419	10	in	in	ADP
inlawrev-2960	419	11	personal	personal	ADJ
inlawrev-2960	419	12	gain	gain	NOUN
inlawrev-2960	419	13	and	and	CCONJ
inlawrev-2960	419	14	cause	cause	VERB
inlawrev-2960	419	15	more	more	ADJ
inlawrev-2960	419	16	than	than	ADP
inlawrev-2960	419	17	minimal	minimal	ADJ
inlawrev-2960	419	18	loss	loss	NOUN
inlawrev-2960	419	19	to	to	ADP
inlawrev-2960	419	20	the	the	DET
inlawrev-2960	419	21	financial	financial	ADJ
inlawrev-2960	419	22	institution	institution	NOUN
inlawrev-2960	419	23	.	.	PUNCT
inlawrev-2960	420	1	i	i	PRON
inlawrev-2960	420	2	d.	d.	PROPN
inlawrev-2960	420	3	§	§	PROPN
inlawrev-2960	420	4	1818(i)(2)(b	1818(i)(2)(b	NUM
inlawrev-2960	420	5	)	)	PUNCT
inlawrev-2960	420	6	.	.	PUNCT
inlawrev-2960	421	1	(	(	PUNCT
inlawrev-2960	421	2	c	c	X
inlawrev-2960	421	3	)	)	PUNCT
inlawrev-2960	421	4	tier	tier	NOUN
inlawrev-2960	421	5	three	three	NUM
inlawrev-2960	421	6	:	:	PUNCT
inlawrev-2960	421	7	an	an	DET
inlawrev-2960	421	8	accountant	accountant	NOUN
inlawrev-2960	421	9	may	may	AUX
inlawrev-2960	421	10	be	be	AUX
inlawrev-2960	421	11	fined	fine	VERB
inlawrev-2960	421	12	up	up	ADP
inlawrev-2960	421	13	to	to	PART
inlawrev-2960	421	14	$	$	SYM
inlawrev-2960	421	15	1,000,000	1,000,000	NUM
inlawrev-2960	421	16	per	per	ADP
inlawrev-2960	421	17	day	day	NOUN
inlawrev-2960	421	18	if	if	SCONJ
inlawrev-2960	421	19	the	the	DET
inlawrev-2960	421	20	accountant	accountant	NOUN
inlawrev-2960	421	21	knowingly	knowingly	ADV
inlawrev-2960	421	22	or	or	CCONJ
inlawrev-2960	421	23	recklessly	recklessly	ADV
inlawrev-2960	421	24	causes	cause	VERB
inlawrev-2960	421	25	substantial	substantial	ADJ
inlawrev-2960	421	26	loss	loss	NOUN
inlawrev-2960	421	27	to	to	ADP
inlawrev-2960	421	28	a	a	DET
inlawrev-2960	421	29	financial	financial	ADJ
inlawrev-2960	421	30	institution	institution	NOUN
inlawrev-2960	421	31	or	or	CCONJ
inlawrev-2960	421	32	receives	receive	VERB
inlawrev-2960	421	33	substantial	substantial	ADJ
inlawrev-2960	421	34	personal	personal	ADJ
inlawrev-2960	421	35	gain	gain	NOUN
inlawrev-2960	421	36	as	as	ADP
inlawrev-2960	421	37	a	a	DET
inlawrev-2960	421	38	result	result	NOUN
inlawrev-2960	421	39	of	of	ADP
inlawrev-2960	421	40	her	she	PRON
inlawrev-2960	421	41	or	or	CCONJ
inlawrev-2960	421	42	his	his	PRON
inlawrev-2960	421	43	activity	activity	NOUN
inlawrev-2960	421	44	.	.	PUNCT
inlawrev-2960	422	1	i	i	PRON
inlawrev-2960	422	2	d.	d.	PROPN
inlawrev-2960	422	3	§	§	PROPN
inlawrev-2960	422	4	1818(1)(2)(c	1818(1)(2)(c	NUM
inlawrev-2960	422	5	)	)	PUNCT
inlawrev-2960	422	6	,	,	PUNCT
inlawrev-2960	422	7	(	(	PUNCT
inlawrev-2960	422	8	d	d	NOUN
inlawrev-2960	422	9	)	)	PUNCT
inlawrev-2960	422	10	.	.	PUNCT
inlawrev-2960	423	1	under	under	ADP
inlawrev-2960	423	2	firrea	firrea	PROPN
inlawrev-2960	423	3	's	's	PART
inlawrev-2960	423	4	criminal	criminal	ADJ
inlawrev-2960	423	5	penalties	penalty	NOUN
inlawrev-2960	423	6	,	,	PUNCT
inlawrev-2960	423	7	an	an	DET
inlawrev-2960	423	8	accountant	accountant	NOUN
inlawrev-2960	423	9	could	could	AUX
inlawrev-2960	423	10	also	also	ADV
inlawrev-2960	423	11	be	be	AUX
inlawrev-2960	423	12	fined	fine	VERB
inlawrev-2960	423	13	up	up	ADP
inlawrev-2960	423	14	to	to	PART
inlawrev-2960	423	15	$	$	SYM
inlawrev-2960	423	16	1,000,000	1,000,000	NUM
inlawrev-2960	423	17	,	,	PUNCT
inlawrev-2960	423	18	imprisoned	imprison	VERB
inlawrev-2960	423	19	for	for	ADP
inlawrev-2960	423	20	up	up	ADP
inlawrev-2960	423	21	to	to	PART
inlawrev-2960	423	22	five	five	NUM
inlawrev-2960	423	23	years	year	NOUN
inlawrev-2960	423	24	,	,	PUNCT
inlawrev-2960	423	25	or	or	CCONJ
inlawrev-2960	423	26	both	both	PRON
inlawrev-2960	423	27	if	if	SCONJ
inlawrev-2960	423	28	convicted	convict	VERB
inlawrev-2960	423	29	for	for	ADP
inlawrev-2960	423	30	knowingly	knowingly	ADV
inlawrev-2960	423	31	participating	participate	VERB
inlawrev-2960	423	32	in	in	ADP
inlawrev-2960	423	33	a	a	DET
inlawrev-2960	423	34	financial	financial	ADJ
inlawrev-2960	423	35	institution	institution	NOUN
inlawrev-2960	423	36	's	's	PART
inlawrev-2960	423	37	affairs	affair	NOUN
inlawrev-2960	423	38	while	while	SCONJ
inlawrev-2960	423	39	subject	subject	ADJ
inlawrev-2960	423	40	to	to	ADP
inlawrev-2960	423	41	an	an	DET
inlawrev-2960	423	42	order	order	NOUN
inlawrev-2960	423	43	.	.	PUNCT
inlawrev-2960	424	1	i	i	PRON
inlawrev-2960	424	2	d.	d.	PROPN
inlawrev-2960	424	3	§	§	PROPN
inlawrev-2960	424	4	1818(j	1818(j	PROPN
inlawrev-2960	424	5	)	)	PUNCT
inlawrev-2960	424	6	.	.	PUNCT
inlawrev-2960	425	1	see	see	VERB
inlawrev-2960	425	2	also	also	ADV
inlawrev-2960	425	3	gail	gail	PROPN
inlawrev-2960	425	4	&	&	CCONJ
inlawrev-2960	425	5	norton	norton	PROPN
inlawrev-2960	425	6	,	,	PUNCT
inlawrev-2960	425	7	supra	supra	PROPN
inlawrev-2960	425	8	note	note	PROPN
inlawrev-2960	425	9	15	15	NUM
inlawrev-2960	425	10	,	,	PUNCT
inlawrev-2960	425	11	at	at	ADP
inlawrev-2960	425	12	1193	1193	NUM
inlawrev-2960	425	13	;	;	PUNCT
inlawrev-2960	425	14	kawasaki	kawasaki	PROPN
inlawrev-2960	425	15	,	,	PUNCT
inlawrev-2960	425	16	supra	supra	PROPN
inlawrev-2960	425	17	note	note	PROPN
inlawrev-2960	425	18	94	94	NUM
inlawrev-2960	425	19	,	,	PUNCT
inlawrev-2960	425	20	at	at	ADP
inlawrev-2960	425	21	263	263	NUM
inlawrev-2960	425	22	-	-	SYM
inlawrev-2960	425	23	64	64	NUM
inlawrev-2960	425	24	;	;	PUNCT
inlawrev-2960	425	25	murphy	murphy	NOUN
inlawrev-2960	425	26	,	,	PUNCT
inlawrev-2960	425	27	claims	claim	NOUN
inlawrev-2960	425	28	against	against	ADP
inlawrev-2960	425	29	accountants	accountant	NOUN
inlawrev-2960	425	30	,	,	PUNCT
inlawrev-2960	425	31	attorneys	attorney	NOUN
inlawrev-2960	425	32	,	,	PUNCT
inlawrev-2960	425	33	and	and	CCONJ
inlawrev-2960	425	34	appraisers	appraiser	NOUN
inlawrev-2960	425	35	,	,	PUNCT
inlawrev-2960	425	36	failing	fail	VERB
inlawrev-2960	425	37	financial	financial	ADJ
inlawrev-2960	425	38	institutions	institution	NOUN
inlawrev-2960	425	39	:	:	PUNCT
inlawrev-2960	426	1	a.l.i	a.l.i	ADJ
inlawrev-2960	426	2	.	.	PUNCT
inlawrev-2960	427	1	a.b.a	a.b.a	NOUN
inlawrev-2960	427	2	.	.	PUNCT
inlawrev-2960	428	1	course	course	NOUN
inlawrev-2960	428	2	of	of	ADP
inlawrev-2960	428	3	study	study	NOUN
inlawrev-2960	428	4	materials	material	NOUN
inlawrev-2960	428	5	,	,	PUNCT
inlawrev-2960	428	6	101	101	NUM
inlawrev-2960	428	7	,	,	PUNCT
inlawrev-2960	428	8	104	104	NUM
inlawrev-2960	428	9	-	-	SYM
inlawrev-2960	428	10	05	05	NUM
inlawrev-2960	428	11	(	(	PUNCT
inlawrev-2960	428	12	oct	oct	PROPN
inlawrev-2960	428	13	.	.	PROPN
inlawrev-2960	428	14	11	11	NUM
inlawrev-2960	428	15	-	-	SYM
inlawrev-2960	428	16	12	12	NUM
inlawrev-2960	428	17	,	,	PUNCT
inlawrev-2960	428	18	1990	1990	NUM
inlawrev-2960	428	19	)	)	PUNCT
inlawrev-2960	428	20	.	.	PUNCT
inlawrev-2960	429	1	96	96	NUM
inlawrev-2960	429	2	.	.	NOUN
inlawrev-2960	429	3	12	12	NUM
inlawrev-2960	429	4	u.s.c	u.s.c	ADJ
inlawrev-2960	429	5	.	.	PUNCT
inlawrev-2960	430	1	§	§	PROPN
inlawrev-2960	430	2	1818(b	1818(b	NUM
inlawrev-2960	430	3	)	)	PUNCT
inlawrev-2960	430	4	(	(	PUNCT
inlawrev-2960	430	5	1988	1988	NUM
inlawrev-2960	430	6	&	&	CCONJ
inlawrev-2960	430	7	supp	supp	PROPN
inlawrev-2960	430	8	.	.	PUNCT
inlawrev-2960	431	1	1	1	NUM
inlawrev-2960	431	2	1989	1989	NUM
inlawrev-2960	431	3	)	)	PUNCT
inlawrev-2960	431	4	.	.	PUNCT
inlawrev-2960	432	1	see	see	VERB
inlawrev-2960	432	2	also	also	ADV
inlawrev-2960	432	3	hirschberg	hirschberg	PROPN
inlawrev-2960	432	4	&	&	CCONJ
inlawrev-2960	432	5	univer	univer	PROPN
inlawrev-2960	432	6	,	,	PUNCT
inlawrev-2960	432	7	accountants	accountant	NOUN
inlawrev-2960	432	8	*	*	NOUN
inlawrev-2960	432	9	liability	liability	NOUN
inlawrev-2960	432	10	in	in	ADP
inlawrev-2960	432	11	connection	connection	NOUN
inlawrev-2960	432	12	with	with	ADP
inlawrev-2960	432	13	failed	fail	VERB
inlawrev-2960	432	14	financial	financial	ADJ
inlawrev-2960	432	15	institutions	institution	NOUN
inlawrev-2960	432	16	,	,	PUNCT
inlawrev-2960	432	17	failing	fail	VERB
inlawrev-2960	432	18	financial	financial	ADJ
inlawrev-2960	432	19	institutions	institution	NOUN
inlawrev-2960	432	20	:	:	PUNCT
inlawrev-2960	432	21	a.l.1	a.l.1	VERB
inlawrev-2960	432	22	.	.	PUNCT
inlawrev-2960	433	1	a.b.a	a.b.a	NOUN
inlawrev-2960	433	2	.	.	PUNCT
inlawrev-2960	433	3	course	course	NOUN
inlawrev-2960	433	4	of	of	ADP
inlawrev-2960	433	5	study	study	NOUN
inlawrev-2960	433	6	materlals	materlal	NOUN
inlawrev-2960	433	7	,	,	PUNCT
inlawrev-2960	433	8	119	119	NUM
inlawrev-2960	433	9	,	,	PUNCT
inlawrev-2960	433	10	130	130	NUM
inlawrev-2960	433	11	(	(	PUNCT
inlawrev-2960	433	12	oct	oct	PROPN
inlawrev-2960	433	13	.	.	PROPN
inlawrev-2960	433	14	11	11	NUM
inlawrev-2960	433	15	-	-	SYM
inlawrev-2960	433	16	12	12	NUM
inlawrev-2960	433	17	,	,	PUNCT
inlawrev-2960	433	18	1990	1990	NUM
inlawrev-2960	433	19	)	)	PUNCT
inlawrev-2960	433	20	.	.	PUNCT
inlawrev-2960	434	1	97	97	NUM
inlawrev-2960	434	2	.	.	NOUN
inlawrev-2960	434	3	12	12	NUM
inlawrev-2960	434	4	u.s.c	u.s.c	ADJ
inlawrev-2960	434	5	.	.	PUNCT
inlawrev-2960	435	1	§	§	PROPN
inlawrev-2960	435	2	1818(b	1818(b	NUM
inlawrev-2960	435	3	)	)	PUNCT
inlawrev-2960	435	4	(	(	PUNCT
inlawrev-2960	435	5	1988	1988	NUM
inlawrev-2960	435	6	&	&	CCONJ
inlawrev-2960	435	7	supp	supp	PROPN
inlawrev-2960	435	8	.	.	PUNCT
inlawrev-2960	436	1	i	i	PRON
inlawrev-2960	436	2	1989	1989	NUM
inlawrev-2960	436	3	)	)	PUNCT
inlawrev-2960	436	4	.	.	PUNCT
inlawrev-2960	437	1	see	see	VERB
inlawrev-2960	437	2	also	also	ADV
inlawrev-2960	437	3	hirschberg	hirschberg	PROPN
inlawrev-2960	437	4	&	&	CCONJ
inlawrev-2960	437	5	univer	univer	PROPN
inlawrev-2960	437	6	,	,	PUNCT
inlawrev-2960	437	7	supra	supra	PROPN
inlawrev-2960	437	8	note	note	NOUN
inlawrev-2960	437	9	96	96	NUM
inlawrev-2960	437	10	,	,	PUNCT
inlawrev-2960	437	11	at	at	ADP
inlawrev-2960	437	12	130	130	NUM
inlawrev-2960	437	13	.	.	PUNCT
inlawrev-2960	438	1	98	98	NUM
inlawrev-2960	438	2	.	.	PUNCT
inlawrev-2960	438	3	12	12	NUM
inlawrev-2960	438	4	u.s.c	u.s.c	NOUN
inlawrev-2960	438	5	.	.	PUNCT
inlawrev-2960	439	1	§	§	PROPN
inlawrev-2960	439	2	1818(e)(7	1818(e)(7	NUM
inlawrev-2960	439	3	)	)	PUNCT
inlawrev-2960	439	4	(	(	PUNCT
inlawrev-2960	439	5	1988	1988	NUM
inlawrev-2960	439	6	&	&	CCONJ
inlawrev-2960	439	7	supp	supp	PROPN
inlawrev-2960	439	8	.	.	PUNCT
inlawrev-2960	440	1	i	i	PRON
inlawrev-2960	440	2	1989	1989	NUM
inlawrev-2960	440	3	)	)	PUNCT
inlawrev-2960	440	4	.	.	PUNCT
inlawrev-2960	441	1	see	see	VERB
inlawrev-2960	441	2	also	also	ADV
inlawrev-2960	441	3	hirschberg	hirschberg	PROPN
inlawrev-2960	441	4	&	&	CCONJ
inlawrev-2960	441	5	univer	univer	PROPN
inlawrev-2960	441	6	,	,	PUNCT
inlawrev-2960	441	7	supra	supra	PROPN
inlawrev-2960	441	8	note	note	NOUN
inlawrev-2960	441	9	96	96	NUM
inlawrev-2960	441	10	,	,	PUNCT
inlawrev-2960	441	11	at	at	ADP
inlawrev-2960	441	12	130	130	NUM
inlawrev-2960	441	13	.	.	PUNCT
inlawrev-2960	442	1	99	99	NUM
inlawrev-2960	442	2	.	.	NOUN
inlawrev-2960	442	3	12	12	NUM
inlawrev-2960	442	4	u.s.c	u.s.c	ADJ
inlawrev-2960	442	5	.	.	PUNCT
inlawrev-2960	443	1	§	§	PROPN
inlawrev-2960	443	2	1818(i)(3	1818(i)(3	NUM
inlawrev-2960	443	3	)	)	PUNCT
inlawrev-2960	443	4	(	(	PUNCT
inlawrev-2960	443	5	1988	1988	NUM
inlawrev-2960	443	6	&	&	CCONJ
inlawrev-2960	443	7	supp	supp	PROPN
inlawrev-2960	443	8	.	.	PUNCT
inlawrev-2960	444	1	i	i	PRON
inlawrev-2960	444	2	1989	1989	NUM
inlawrev-2960	444	3	)	)	PUNCT
inlawrev-2960	444	4	.	.	PUNCT
inlawrev-2960	445	1	see	see	VERB
inlawrev-2960	445	2	also	also	ADV
inlawrev-2960	445	3	hirschberg	hirschberg	PROPN
inlawrev-2960	445	4	&	&	CCONJ
inlawrev-2960	445	5	univer	univer	PROPN
inlawrev-2960	445	6	,	,	PUNCT
inlawrev-2960	445	7	supra	supra	PROPN
inlawrev-2960	445	8	note	note	NOUN
inlawrev-2960	445	9	96	96	NUM
inlawrev-2960	445	10	,	,	PUNCT
inlawrev-2960	445	11	at	at	ADP
inlawrev-2960	445	12	130	130	NUM
inlawrev-2960	445	13	.	.	PUNCT
inlawrev-2960	446	1	494	494	NUM
inlawrev-2960	446	2	indiana	indiana	PROPN
inlawrev-2960	446	3	law	law	PROPN
inlawrev-2960	446	4	review	review	NOUN
inlawrev-2960	446	5	[	[	X
inlawrev-2960	446	6	vol	vol	NOUN
inlawrev-2960	446	7	.	.	PUNCT
inlawrev-2960	446	8	25:475	25:475	NUM
inlawrev-2960	446	9	is	be	AUX
inlawrev-2960	446	10	in	in	ADP
inlawrev-2960	446	11	danger	danger	NOUN
inlawrev-2960	446	12	of	of	ADP
inlawrev-2960	446	13	insolvency	insolvency	NOUN
inlawrev-2960	446	14	)	)	PUNCT
inlawrev-2960	446	15	,	,	PUNCT
inlawrev-2960	446	16	the	the	DET
inlawrev-2960	446	17	federal	federal	ADJ
inlawrev-2960	446	18	deposit	deposit	NOUN
inlawrev-2960	446	19	insurance	insurance	NOUN
inlawrev-2960	446	20	corporation	corporation	NOUN
inlawrev-2960	446	21	(	(	PUNCT
inlawrev-2960	446	22	fdic	fdic	PROPN
inlawrev-2960	446	23	)	)	PUNCT
inlawrev-2960	446	24	or	or	CCONJ
inlawrev-2960	446	25	the	the	DET
inlawrev-2960	446	26	resolution	resolution	NOUN
inlawrev-2960	446	27	trust	trust	NOUN
inlawrev-2960	446	28	corporation	corporation	NOUN
inlawrev-2960	446	29	(	(	PUNCT
inlawrev-2960	446	30	rtc	rtc	PROPN
inlawrev-2960	446	31	)	)	PUNCT
inlawrev-2960	446	32	has	have	VERB
inlawrev-2960	446	33	authority	authority	NOUN
inlawrev-2960	446	34	to	to	PART
inlawrev-2960	446	35	take	take	VERB
inlawrev-2960	446	36	over	over	ADP
inlawrev-2960	446	37	the	the	DET
inlawrev-2960	446	38	institution	institution	NOUN
inlawrev-2960	446	39	as	as	ADP
inlawrev-2960	446	40	either	either	CCONJ
inlawrev-2960	446	41	a	a	DET
inlawrev-2960	446	42	receiver	receiver	NOUN
inlawrev-2960	446	43	or	or	CCONJ
inlawrev-2960	446	44	a	a	DET
inlawrev-2960	446	45	conservator	conservator	NOUN
inlawrev-2960	446	46	of	of	ADP
inlawrev-2960	446	47	the	the	DET
inlawrev-2960	446	48	failed	fail	VERB
inlawrev-2960	446	49	s&l	s&l	PROPN
inlawrev-2960	446	50	.	.	PUNCT
inlawrev-2960	447	1	'^	'^	PROPN
inlawrev-2960	447	2	*	*	NOUN
inlawrev-2960	447	3	'	'	PUNCT
inlawrev-2960	447	4	as	as	ADV
inlawrev-2960	447	5	receiver	receiver	ADJ
inlawrev-2960	447	6	or	or	CCONJ
inlawrev-2960	447	7	conservator	conservator	NOUN
inlawrev-2960	447	8	,	,	PUNCT
inlawrev-2960	447	9	the	the	DET
inlawrev-2960	447	10	fdic	fdic	PROPN
inlawrev-2960	447	11	or	or	CCONJ
inlawrev-2960	447	12	rtc	rtc	PROPN
inlawrev-2960	447	13	succeeds	succeed	VERB
inlawrev-2960	447	14	to	to	PART
inlawrev-2960	447	15	*	*	NOUN
inlawrev-2960	447	16	*	*	PUNCT
inlawrev-2960	447	17	all	all	DET
inlawrev-2960	447	18	rights	right	NOUN
inlawrev-2960	447	19	,	,	PUNCT
inlawrev-2960	447	20	titles	title	NOUN
inlawrev-2960	447	21	,	,	PUNCT
inlawrev-2960	447	22	powers	power	NOUN
inlawrev-2960	447	23	,	,	PUNCT
inlawrev-2960	447	24	and	and	CCONJ
inlawrev-2960	447	25	privileges	privilege	VERB
inlawrev-2960	447	26	'	'	NOUN
inlawrev-2960	447	27	*	*	NUM
inlawrev-2960	447	28	of	of	ADP
inlawrev-2960	447	29	the	the	DET
inlawrev-2960	447	30	s&l	s&l	PROPN
inlawrev-2960	447	31	*	*	SYM
inlawrev-2960	447	32	°	°	PROPN
inlawrev-2960	447	33	'	'	PUNCT
inlawrev-2960	447	34	and	and	CCONJ
inlawrev-2960	447	35	thereby	thereby	ADV
inlawrev-2960	447	36	legally	legally	ADV
inlawrev-2960	447	37	*	*	PUNCT
inlawrev-2960	447	38	*	*	VERB
inlawrev-2960	447	39	stands	stand	VERB
inlawrev-2960	447	40	in	in	ADP
inlawrev-2960	447	41	the	the	DET
inlawrev-2960	447	42	shoes	shoe	NOUN
inlawrev-2960	447	43	*	*	PUNCT
inlawrev-2960	447	44	'	'	PUNCT
inlawrev-2960	447	45	of	of	ADP
inlawrev-2960	447	46	the	the	DET
inlawrev-2960	447	47	s&l.*"^	s&l.*"^	NOUN
inlawrev-2960	447	48	because	because	SCONJ
inlawrev-2960	447	49	the	the	DET
inlawrev-2960	447	50	s&l	s&l	PROPN
inlawrev-2960	447	51	could	could	AUX
inlawrev-2960	447	52	have	have	AUX
inlawrev-2960	447	53	sued	sue	VERB
inlawrev-2960	447	54	the	the	DET
inlawrev-2960	447	55	accountants	accountant	NOUN
inlawrev-2960	447	56	based	base	VERB
inlawrev-2960	447	57	upon	upon	SCONJ
inlawrev-2960	447	58	the	the	DET
inlawrev-2960	447	59	parties	party	NOUN
inlawrev-2960	447	60	'	'	PART
inlawrev-2960	447	61	prior	prior	ADJ
inlawrev-2960	447	62	contractual	contractual	ADJ
inlawrev-2960	447	63	relationship	relationship	NOUN
inlawrev-2960	447	64	,	,	PUNCT
inlawrev-2960	447	65	'	'	PUNCT
inlawrev-2960	447	66	°	°	NOUN
inlawrev-2960	447	67	^	^	PUNCT
inlawrev-2960	447	68	the	the	DET
inlawrev-2960	447	69	fdic	fdic	PROPN
inlawrev-2960	447	70	,	,	PUNCT
inlawrev-2960	447	71	now	now	ADV
inlawrev-2960	447	72	*	*	PUNCT
inlawrev-2960	447	73	'	'	PUNCT
inlawrev-2960	447	74	standing	stand	VERB
inlawrev-2960	447	75	in	in	ADP
inlawrev-2960	447	76	the	the	DET
inlawrev-2960	447	77	shoes	shoe	NOUN
inlawrev-2960	447	78	"	"	PUNCT
inlawrev-2960	447	79	of	of	ADP
inlawrev-2960	447	80	the	the	DET
inlawrev-2960	447	81	s&l	s&l	PROPN
inlawrev-2960	447	82	,	,	PUNCT
inlawrev-2960	447	83	may	may	AUX
inlawrev-2960	447	84	also	also	ADV
inlawrev-2960	447	85	bring	bring	VERB
inlawrev-2960	447	86	a	a	DET
inlawrev-2960	447	87	direct	direct	ADJ
inlawrev-2960	447	88	claim	claim	NOUN
inlawrev-2960	447	89	against	against	ADP
inlawrev-2960	447	90	the	the	DET
inlawrev-2960	447	91	s&l	s&l	PROPN
inlawrev-2960	447	92	auditors	auditor	NOUN
inlawrev-2960	447	93	.	.	PUNCT
inlawrev-2960	448	1	'^	'^	NOUN
inlawrev-2960	448	2	the	the	DET
inlawrev-2960	448	3	fdic	fdic	PROPN
inlawrev-2960	448	4	may	may	AUX
inlawrev-2960	448	5	also	also	ADV
inlawrev-2960	448	6	assert	assert	VERB
inlawrev-2960	448	7	a	a	DET
inlawrev-2960	448	8	claim	claim	NOUN
inlawrev-2960	448	9	against	against	ADP
inlawrev-2960	448	10	the	the	DET
inlawrev-2960	448	11	s&l	s&l	NOUN
inlawrev-2960	448	12	's	's	PART
inlawrev-2960	448	13	auditors	auditor	NOUN
inlawrev-2960	448	14	in	in	ADP
inlawrev-2960	448	15	its	its	PRON
inlawrev-2960	448	16	corporate	corporate	ADJ
inlawrev-2960	448	17	capacity	capacity	NOUN
inlawrev-2960	448	18	as	as	ADP
inlawrev-2960	448	19	assignee	assignee	NOUN
inlawrev-2960	448	20	of	of	ADP
inlawrev-2960	448	21	claims	claim	NOUN
inlawrev-2960	448	22	owned	own	VERB
inlawrev-2960	448	23	by	by	ADP
inlawrev-2960	448	24	the	the	DET
inlawrev-2960	448	25	s&l	s&l	PROPN
inlawrev-2960	448	26	.	.	PUNCT
inlawrev-2960	448	27	'	'	PUNCT
inlawrev-2960	449	1	°	°	NOUN
inlawrev-2960	449	2	^	^	PUNCT
inlawrev-2960	449	3	as	as	ADP
inlawrev-2960	449	4	the	the	DET
inlawrev-2960	449	5	primary	primary	ADJ
inlawrev-2960	449	6	party	party	NOUN
inlawrev-2960	449	7	in	in	ADP
inlawrev-2960	449	8	suits	suit	NOUN
inlawrev-2960	449	9	against	against	ADP
inlawrev-2960	449	10	accounting	accounting	NOUN
inlawrev-2960	449	11	firms	firm	NOUN
inlawrev-2960	449	12	,	,	PUNCT
inlawrev-2960	449	13	the	the	DET
inlawrev-2960	449	14	fdic	fdic	PROPN
inlawrev-2960	449	15	is	be	AUX
inlawrev-2960	449	16	currently	currently	ADV
inlawrev-2960	449	17	pursuing	pursue	VERB
inlawrev-2960	449	18	lawsuits	lawsuit	NOUN
inlawrev-2960	449	19	against	against	ADP
inlawrev-2960	449	20	accounting	accounting	NOUN
inlawrev-2960	449	21	firms	firm	NOUN
inlawrev-2960	449	22	for	for	ADP
inlawrev-2960	449	23	their	their	PRON
inlawrev-2960	449	24	audits	audits	NOUN
inlawrev-2960	449	25	of	of	ADP
inlawrev-2960	449	26	s&ls	s&ls	PROPN
inlawrev-2960	449	27	,	,	PUNCT
inlawrev-2960	449	28	but	but	CCONJ
inlawrev-2960	449	29	none	none	NOUN
inlawrev-2960	449	30	of	of	ADP
inlawrev-2960	449	31	these	these	DET
inlawrev-2960	449	32	cases	case	NOUN
inlawrev-2960	449	33	has	have	AUX
inlawrev-2960	449	34	yet	yet	ADV
inlawrev-2960	449	35	proceeded	proceed	VERB
inlawrev-2960	449	36	to	to	ADP
inlawrev-2960	449	37	trial	trial	NOUN
inlawrev-2960	449	38	.	.	PUNCT
inlawrev-2960	450	1	'	'	PUNCT
inlawrev-2960	450	2	°	°	NOUN
inlawrev-2960	450	3	^	^	PUNCT
inlawrev-2960	450	4	presently	presently	ADV
inlawrev-2960	450	5	,	,	PUNCT
inlawrev-2960	450	6	the	the	DET
inlawrev-2960	450	7	fdic	fdic	PROPN
inlawrev-2960	450	8	and	and	CCONJ
inlawrev-2960	450	9	the	the	DET
inlawrev-2960	450	10	rtc	rtc	PROPN
inlawrev-2960	450	11	have	have	VERB
inlawrev-2960	450	12	eighteen	eighteen	NUM
inlawrev-2960	450	13	lawsuits	lawsuit	NOUN
inlawrev-2960	450	14	pending	pende	VERB
inlawrev-2960	450	15	against	against	ADP
inlawrev-2960	450	16	accounting	account	VERB
inlawrev-2960	450	17	100	100	NUM
inlawrev-2960	450	18	.	.	PUNCT
inlawrev-2960	451	1	12	12	NUM
inlawrev-2960	451	2	u.s.c	u.s.c	ADJ
inlawrev-2960	451	3	.	.	PUNCT
inlawrev-2960	452	1	§	§	PROPN
inlawrev-2960	452	2	1821(c	1821(c	NUM
inlawrev-2960	452	3	)	)	PUNCT
inlawrev-2960	452	4	(	(	PUNCT
inlawrev-2960	452	5	1988	1988	NUM
inlawrev-2960	452	6	&	&	CCONJ
inlawrev-2960	452	7	supp	supp	PROPN
inlawrev-2960	452	8	.	.	PUNCT
inlawrev-2960	453	1	i	i	PRON
inlawrev-2960	453	2	1989	1989	NUM
inlawrev-2960	453	3	)	)	PUNCT
inlawrev-2960	453	4	.	.	PUNCT
inlawrev-2960	454	1	see	see	VERB
inlawrev-2960	454	2	also	also	ADV
inlawrev-2960	454	3	gail	gail	PROPN
inlawrev-2960	454	4	&	&	CCONJ
inlawrev-2960	454	5	norton	norton	PROPN
inlawrev-2960	454	6	,	,	PUNCT
inlawrev-2960	454	7	supra	supra	PROPN
inlawrev-2960	454	8	note	note	PROPN
inlawrev-2960	454	9	15	15	NUM
inlawrev-2960	454	10	,	,	PUNCT
inlawrev-2960	454	11	at	at	ADP
inlawrev-2960	454	12	1132	1132	NUM
inlawrev-2960	454	13	.	.	PUNCT
inlawrev-2960	455	1	in	in	ADP
inlawrev-2960	455	2	distinguishing	distinguish	VERB
inlawrev-2960	455	3	between	between	ADP
inlawrev-2960	455	4	a	a	DET
inlawrev-2960	455	5	conservator	conservator	NOUN
inlawrev-2960	455	6	and	and	CCONJ
inlawrev-2960	455	7	a	a	DET
inlawrev-2960	455	8	receiver	receiver	NOUN
inlawrev-2960	455	9	,	,	PUNCT
inlawrev-2960	455	10	[	[	X
inlawrev-2960	455	11	a	a	X
inlawrev-2960	455	12	]	]	X
inlawrev-2960	455	13	conservator	conservator	NOUN
inlawrev-2960	455	14	is	be	AUX
inlawrev-2960	455	15	appointed	appoint	VERB
inlawrev-2960	455	16	to	to	PART
inlawrev-2960	455	17	operate	operate	VERB
inlawrev-2960	455	18	or	or	CCONJ
inlawrev-2960	455	19	dispose	dispose	VERB
inlawrev-2960	455	20	of	of	ADP
inlawrev-2960	455	21	the	the	DET
inlawrev-2960	455	22	association	association	NOUN
inlawrev-2960	455	23	as	as	ADP
inlawrev-2960	455	24	a	a	DET
inlawrev-2960	455	25	going	go	VERB
inlawrev-2960	455	26	concern	concern	NOUN
inlawrev-2960	455	27	and	and	CCONJ
inlawrev-2960	455	28	is	be	AUX
inlawrev-2960	455	29	specifically	specifically	ADV
inlawrev-2960	455	30	empowered	empower	VERB
inlawrev-2960	455	31	to	to	PART
inlawrev-2960	455	32	take	take	VERB
inlawrev-2960	455	33	any	any	DET
inlawrev-2960	455	34	necessary	necessary	ADJ
inlawrev-2960	455	35	steps	step	NOUN
inlawrev-2960	455	36	to	to	PART
inlawrev-2960	455	37	put	put	VERB
inlawrev-2960	455	38	the	the	DET
inlawrev-2960	455	39	association	association	NOUN
inlawrev-2960	455	40	in	in	ADP
inlawrev-2960	455	41	a	a	DET
inlawrev-2960	455	42	sound	sound	NOUN
inlawrev-2960	455	43	and	and	CCONJ
inlawrev-2960	455	44	solvent	solvent	ADJ
inlawrev-2960	455	45	condition	condition	NOUN
inlawrev-2960	455	46	,	,	PUNCT
inlawrev-2960	455	47	to	to	PART
inlawrev-2960	455	48	carry	carry	VERB
inlawrev-2960	455	49	on	on	ADP
inlawrev-2960	455	50	the	the	DET
inlawrev-2960	455	51	business	business	NOUN
inlawrev-2960	455	52	of	of	ADP
inlawrev-2960	455	53	the	the	DET
inlawrev-2960	455	54	association	association	NOUN
inlawrev-2960	455	55	,	,	PUNCT
inlawrev-2960	455	56	and	and	CCONJ
inlawrev-2960	455	57	to	to	PART
inlawrev-2960	455	58	preserve	preserve	VERB
inlawrev-2960	455	59	and	and	CCONJ
inlawrev-2960	455	60	conserve	conserve	VERB
inlawrev-2960	455	61	the	the	DET
inlawrev-2960	455	62	assets	asset	NOUN
inlawrev-2960	455	63	and	and	CCONJ
inlawrev-2960	455	64	property	property	NOUN
inlawrev-2960	455	65	of	of	ADP
inlawrev-2960	455	66	the	the	DET
inlawrev-2960	455	67	association	association	NOUN
inlawrev-2960	455	68	.	.	PUNCT
inlawrev-2960	456	1	a	a	DET
inlawrev-2960	456	2	receiver	receiver	NOUN
inlawrev-2960	456	3	is	be	AUX
inlawrev-2960	456	4	appointed	appoint	VERB
inlawrev-2960	456	5	to	to	PART
inlawrev-2960	456	6	liquidate	liquidate	VERB
inlawrev-2960	456	7	the	the	DET
inlawrev-2960	456	8	assets	asset	NOUN
inlawrev-2960	456	9	and	and	CCONJ
inlawrev-2960	456	10	to	to	PART
inlawrev-2960	456	11	resolve	resolve	VERB
inlawrev-2960	456	12	the	the	DET
inlawrev-2960	456	13	affairs	affair	NOUN
inlawrev-2960	456	14	of	of	ADP
inlawrev-2960	456	15	a	a	DET
inlawrev-2960	456	16	failed	fail	VERB
inlawrev-2960	456	17	savings	saving	NOUN
inlawrev-2960	456	18	association	association	NOUN
inlawrev-2960	456	19	.	.	PUNCT
inlawrev-2960	457	1	tucker	tucker	PROPN
inlawrev-2960	457	2	,	,	PUNCT
inlawrev-2960	457	3	meire	meire	NOUN
inlawrev-2960	457	4	,	,	PUNCT
inlawrev-2960	457	5	&	&	CCONJ
inlawrev-2960	457	6	rubinstein	rubinstein	PROPN
inlawrev-2960	457	7	,	,	PUNCT
inlawrev-2960	457	8	the	the	DET
inlawrev-2960	457	9	rtc	rtc	PROPN
inlawrev-2960	457	10	:	:	PUNCT
inlawrev-2960	457	11	a	a	DET
inlawrev-2960	457	12	practical	practical	ADJ
inlawrev-2960	457	13	guide	guide	NOUN
inlawrev-2960	457	14	to	to	ADP
inlawrev-2960	457	15	the	the	DET
inlawrev-2960	457	16	receivership	receivership	NOUN
inlawrev-2960	457	17	/	/	SYM
inlawrev-2960	457	18	conservatorship	conservatorship	NOUN
inlawrev-2960	457	19	process	process	NOUN
inlawrev-2960	457	20	and	and	CCONJ
inlawrev-2960	457	21	the	the	DET
inlawrev-2960	457	22	resolution	resolution	NOUN
inlawrev-2960	457	23	of	of	ADP
inlawrev-2960	457	24	failed	fail	VERB
inlawrev-2960	457	25	thrifts	thrift	NOUN
inlawrev-2960	457	26	,	,	PUNCT
inlawrev-2960	457	27	25	25	NUM
inlawrev-2960	457	28	u.	u.	NOUN
inlawrev-2960	457	29	rich	rich	ADJ
inlawrev-2960	457	30	.	.	PUNCT
inlawrev-2960	458	1	l.	l.	PROPN
inlawrev-2960	458	2	rev	rev	PROPN
inlawrev-2960	458	3	.	.	PROPN
inlawrev-2960	458	4	1	1	NUM
inlawrev-2960	458	5	,	,	PUNCT
inlawrev-2960	458	6	24	24	NUM
inlawrev-2960	458	7	(	(	PUNCT
inlawrev-2960	458	8	1990	1990	NUM
inlawrev-2960	458	9	)	)	PUNCT
inlawrev-2960	458	10	.	.	PUNCT
inlawrev-2960	459	1	in	in	ADP
inlawrev-2960	459	2	determining	determine	VERB
inlawrev-2960	459	3	whether	whether	SCONJ
inlawrev-2960	459	4	the	the	DET
inlawrev-2960	459	5	rtc	rtc	PROPN
inlawrev-2960	459	6	or	or	CCONJ
inlawrev-2960	459	7	the	the	DET
inlawrev-2960	459	8	fdic	fdic	PROPN
inlawrev-2960	459	9	is	be	AUX
inlawrev-2960	459	10	appointed	appoint	VERB
inlawrev-2960	459	11	as	as	ADP
inlawrev-2960	459	12	receiver	receiver	NOUN
inlawrev-2960	459	13	or	or	CCONJ
inlawrev-2960	459	14	conservator	conservator	NOUN
inlawrev-2960	459	15	,	,	PUNCT
inlawrev-2960	459	16	[	[	X
inlawrev-2960	459	17	t]he	t]he	X
inlawrev-2960	459	18	ots	ots	PROPN
inlawrev-2960	459	19	[	[	X
inlawrev-2960	459	20	office	office	NOUN
inlawrev-2960	459	21	of	of	ADP
inlawrev-2960	459	22	thrift	thrift	NOUN
inlawrev-2960	459	23	supervision	supervision	NOUN
inlawrev-2960	459	24	]	]	PUNCT
inlawrev-2960	459	25	must	must	AUX
inlawrev-2960	459	26	appoint	appoint	VERB
inlawrev-2960	459	27	the	the	DET
inlawrev-2960	459	28	rtc	rtc	PROPN
inlawrev-2960	459	29	as	as	ADP
inlawrev-2960	459	30	receiver	receiver	ADV
inlawrev-2960	459	31	in	in	ADP
inlawrev-2960	459	32	the	the	DET
inlawrev-2960	459	33	case	case	NOUN
inlawrev-2960	459	34	of	of	ADP
inlawrev-2960	459	35	any	any	DET
inlawrev-2960	459	36	savings	saving	NOUN
inlawrev-2960	459	37	association	association	NOUN
inlawrev-2960	459	38	whose	whose	DET
inlawrev-2960	459	39	deposits	deposit	NOUN
inlawrev-2960	459	40	were	be	AUX
inlawrev-2960	459	41	insured	insure	VERB
inlawrev-2960	459	42	by	by	ADP
inlawrev-2960	459	43	the	the	DET
inlawrev-2960	459	44	fslic	fslic	NOUN
inlawrev-2960	459	45	prior	prior	ADV
inlawrev-2960	459	46	to	to	ADP
inlawrev-2960	459	47	enactment	enactment	NOUN
inlawrev-2960	459	48	of	of	ADP
inlawrev-2960	459	49	firrea	firrea	NOUN
inlawrev-2960	459	50	and	and	CCONJ
inlawrev-2960	459	51	for	for	ADP
inlawrev-2960	459	52	which	which	PRON
inlawrev-2960	459	53	a	a	DET
inlawrev-2960	459	54	receiver	receiver	NOUN
inlawrev-2960	459	55	or	or	CCONJ
inlawrev-2960	459	56	conservator	conservator	NOUN
inlawrev-2960	459	57	had	have	AUX
inlawrev-2960	459	58	been	be	AUX
inlawrev-2960	459	59	or	or	CCONJ
inlawrev-2960	459	60	is	be	AUX
inlawrev-2960	459	61	appointed	appoint	VERB
inlawrev-2960	459	62	during	during	ADP
inlawrev-2960	459	63	the	the	DET
inlawrev-2960	459	64	period	period	NOUN
inlawrev-2960	459	65	beginning	begin	VERB
inlawrev-2960	459	66	january	january	PROPN
inlawrev-2960	459	67	1	1	NUM
inlawrev-2960	459	68	,	,	PUNCT
inlawrev-2960	459	69	1989	1989	NUM
inlawrev-2960	459	70	and	and	CCONJ
inlawrev-2960	459	71	august	august	PROPN
inlawrev-2960	459	72	9	9	NUM
inlawrev-2960	459	73	,	,	PUNCT
inlawrev-2960	459	74	1992	1992	NUM
inlawrev-2960	459	75	.	.	PUNCT
inlawrev-2960	460	1	the	the	DET
inlawrev-2960	460	2	fdic	fdic	PROPN
inlawrev-2960	460	3	must	must	AUX
inlawrev-2960	460	4	be	be	AUX
inlawrev-2960	460	5	appointed	appoint	VERB
inlawrev-2960	460	6	the	the	DET
inlawrev-2960	460	7	receiver	receiver	NOUN
inlawrev-2960	460	8	by	by	ADP
inlawrev-2960	460	9	the	the	DET
inlawrev-2960	460	10	ots	ots	PROPN
inlawrev-2960	460	11	in	in	ADP
inlawrev-2960	460	12	all	all	DET
inlawrev-2960	460	13	other	other	ADJ
inlawrev-2960	460	14	cases	case	NOUN
inlawrev-2960	460	15	.	.	PUNCT
inlawrev-2960	461	1	either	either	CCONJ
inlawrev-2960	461	2	the	the	DET
inlawrev-2960	461	3	fdic	fdic	PROPN
inlawrev-2960	461	4	or	or	CCONJ
inlawrev-2960	461	5	the	the	DET
inlawrev-2960	461	6	rtc	rtc	PROPN
inlawrev-2960	461	7	may	may	AUX
inlawrev-2960	461	8	serve	serve	VERB
inlawrev-2960	461	9	as	as	ADP
inlawrev-2960	461	10	conservator	conservator	NOUN
inlawrev-2960	461	11	for	for	ADP
inlawrev-2960	461	12	a	a	DET
inlawrev-2960	461	13	federal	federal	ADJ
inlawrev-2960	461	14	or	or	CCONJ
inlawrev-2960	461	15	state	state	NOUN
inlawrev-2960	461	16	savings	saving	NOUN
inlawrev-2960	461	17	association	association	NOUN
inlawrev-2960	461	18	.	.	PUNCT
inlawrev-2960	462	1	i	i	PRON
inlawrev-2960	462	2	d.	d.	PROPN
inlawrev-2960	462	3	at	at	ADP
inlawrev-2960	462	4	10	10	NUM
inlawrev-2960	462	5	.	.	PUNCT
inlawrev-2960	463	1	see	see	VERB
inlawrev-2960	463	2	also	also	ADV
inlawrev-2960	463	3	12	12	NUM
inlawrev-2960	463	4	u.s.c	u.s.c	ADJ
inlawrev-2960	463	5	.	.	PUNCT
inlawrev-2960	464	1	§	§	PROPN
inlawrev-2960	464	2	1464(d)(2)(h)(ii	1464(d)(2)(h)(ii	NUM
inlawrev-2960	464	3	)	)	PUNCT
inlawrev-2960	464	4	(	(	PUNCT
inlawrev-2960	464	5	supp	supp	PROPN
inlawrev-2960	464	6	.	.	PUNCT
inlawrev-2960	465	1	i	i	PRON
inlawrev-2960	465	2	1989	1989	NUM
inlawrev-2960	465	3	)	)	PUNCT
inlawrev-2960	465	4	.	.	PUNCT
inlawrev-2960	466	1	101	101	NUM
inlawrev-2960	466	2	.	.	NOUN
inlawrev-2960	466	3	12	12	NUM
inlawrev-2960	466	4	u.s.c	u.s.c	NOUN
inlawrev-2960	466	5	.	.	PUNCT
inlawrev-2960	467	1	§	§	PROPN
inlawrev-2960	467	2	1821(d)(2)(a)(i	1821(d)(2)(a)(i	PROPN
inlawrev-2960	467	3	)	)	PUNCT
inlawrev-2960	467	4	(	(	PUNCT
inlawrev-2960	467	5	1988	1988	NUM
inlawrev-2960	467	6	&	&	CCONJ
inlawrev-2960	467	7	supp	supp	PROPN
inlawrev-2960	467	8	.	.	PUNCT
inlawrev-2960	468	1	i	i	PRON
inlawrev-2960	468	2	1989	1989	NUM
inlawrev-2960	468	3	)	)	PUNCT
inlawrev-2960	468	4	.	.	PUNCT
inlawrev-2960	469	1	see	see	VERB
inlawrev-2960	469	2	also	also	ADV
inlawrev-2960	469	3	gail	gail	PROPN
inlawrev-2960	469	4	&	&	CCONJ
inlawrev-2960	469	5	norton	norton	PROPN
inlawrev-2960	469	6	,	,	PUNCT
inlawrev-2960	469	7	supra	supra	PROPN
inlawrev-2960	469	8	note	note	PROPN
inlawrev-2960	469	9	15	15	NUM
inlawrev-2960	469	10	,	,	PUNCT
inlawrev-2960	469	11	at	at	ADP
inlawrev-2960	469	12	1135	1135	NUM
inlawrev-2960	469	13	;	;	PUNCT
inlawrev-2960	469	14	tucker	tucker	PROPN
inlawrev-2960	469	15	,	,	PUNCT
inlawrev-2960	469	16	meire	meire	NOUN
inlawrev-2960	469	17	,	,	PUNCT
inlawrev-2960	469	18	&	&	CCONJ
inlawrev-2960	469	19	rubinstein	rubinstein	PROPN
inlawrev-2960	469	20	,	,	PUNCT
inlawrev-2960	469	21	supra	supra	PROPN
inlawrev-2960	469	22	note	note	PROPN
inlawrev-2960	469	23	100	100	NUM
inlawrev-2960	469	24	,	,	PUNCT
inlawrev-2960	469	25	at	at	ADP
inlawrev-2960	469	26	24	24	NUM
inlawrev-2960	469	27	.	.	PUNCT
inlawrev-2960	469	28	102	102	NUM
inlawrev-2960	469	29	.	.	PUNCT
inlawrev-2960	470	1	tucker	tucker	PROPN
inlawrev-2960	470	2	&	&	CCONJ
inlawrev-2960	470	3	eisenhofer	eisenhofer	PROPN
inlawrev-2960	470	4	,	,	PUNCT
inlawrev-2960	470	5	accountants	accountant	NOUN
inlawrev-2960	470	6	'	'	PART
inlawrev-2960	470	7	liability	liability	NOUN
inlawrev-2960	470	8	:	:	PUNCT
inlawrev-2960	470	9	negligent	negligent	ADJ
inlawrev-2960	470	10	representation	representation	NOUN
inlawrev-2960	470	11	suits	suit	NOUN
inlawrev-2960	470	12	multiply	multiply	VERB
inlawrev-2960	470	13	in	in	ADP
inlawrev-2960	470	14	wake	wake	NOUN
inlawrev-2960	470	15	of	of	ADP
inlawrev-2960	470	16	s&l	s&l	NOUN
inlawrev-2960	470	17	crisis	crisis	NOUN
inlawrev-2960	470	18	,	,	PUNCT
inlawrev-2960	470	19	nat'l	nat'l	PROPN
inlawrev-2960	470	20	l.j	l.j	PROPN
inlawrev-2960	470	21	.	.	PROPN
inlawrev-2960	470	22	,	,	PUNCT
inlawrev-2960	470	23	june	june	PROPN
inlawrev-2960	470	24	25	25	NUM
inlawrev-2960	470	25	,	,	PUNCT
inlawrev-2960	470	26	1990	1990	NUM
inlawrev-2960	470	27	,	,	PUNCT
inlawrev-2960	470	28	at	at	ADP
inlawrev-2960	470	29	18	18	NUM
inlawrev-2960	470	30	.	.	PUNCT
inlawrev-2960	471	1	see	see	VERB
inlawrev-2960	471	2	also	also	ADV
inlawrev-2960	471	3	dilloff	dilloff	NOUN
inlawrev-2960	471	4	,	,	PUNCT
inlawrev-2960	471	5	banking	banking	NOUN
inlawrev-2960	471	6	reform	reform	NOUN
inlawrev-2960	471	7	act	act	PROPN
inlawrev-2960	471	8	advances	advance	NOUN
inlawrev-2960	471	9	:	:	PUNCT
inlawrev-2960	471	10	thrifts	thrift	NOUN
inlawrev-2960	471	11	crisis	crisis	NOUN
inlawrev-2960	471	12	,	,	PUNCT
inlawrev-2960	471	13	nat'l	nat'l	PROPN
inlawrev-2960	471	14	l.j	l.j	PROPN
inlawrev-2960	471	15	.	.	PROPN
inlawrev-2960	471	16	,	,	PUNCT
inlawrev-2960	471	17	sept	sept	PROPN
inlawrev-2960	471	18	.	.	PROPN
inlawrev-2960	471	19	4	4	NUM
inlawrev-2960	471	20	,	,	PUNCT
inlawrev-2960	471	21	1989	1989	NUM
inlawrev-2960	471	22	,	,	PUNCT
inlawrev-2960	471	23	at	at	ADP
inlawrev-2960	471	24	15	15	NUM
inlawrev-2960	471	25	.	.	PUNCT
inlawrev-2960	471	26	103	103	NUM
inlawrev-2960	471	27	.	.	PUNCT
inlawrev-2960	472	1	see	see	VERB
inlawrev-2960	472	2	ultramares	ultramares	PROPN
inlawrev-2960	472	3	corp	corp	PROPN
inlawrev-2960	472	4	.	.	PROPN
inlawrev-2960	472	5	v.	v.	PROPN
inlawrev-2960	472	6	touche	touche	PROPN
inlawrev-2960	472	7	,	,	PUNCT
inlawrev-2960	472	8	255	255	NUM
inlawrev-2960	472	9	n.y	n.y	PROPN
inlawrev-2960	472	10	.	.	PROPN
inlawrev-2960	472	11	170	170	NUM
inlawrev-2960	472	12	,	,	PUNCT
inlawrev-2960	472	13	174	174	NUM
inlawrev-2960	472	14	n.e	n.e	PROPN
inlawrev-2960	472	15	.	.	PROPN
inlawrev-2960	472	16	441	441	NUM
inlawrev-2960	472	17	(	(	PUNCT
inlawrev-2960	472	18	1931	1931	NUM
inlawrev-2960	472	19	)	)	PUNCT
inlawrev-2960	472	20	.	.	PUNCT
inlawrev-2960	473	1	104	104	NUM
inlawrev-2960	473	2	.	.	PUNCT
inlawrev-2960	474	1	gail	gail	PROPN
inlawrev-2960	474	2	&	&	CCONJ
inlawrev-2960	474	3	norton	norton	PROPN
inlawrev-2960	474	4	,	,	PUNCT
inlawrev-2960	474	5	supra	supra	PROPN
inlawrev-2960	474	6	note	note	PROPN
inlawrev-2960	474	7	15	15	NUM
inlawrev-2960	474	8	,	,	PUNCT
inlawrev-2960	474	9	at	at	ADP
inlawrev-2960	474	10	1135	1135	NUM
inlawrev-2960	474	11	;	;	PUNCT
inlawrev-2960	474	12	tucker	tucker	PROPN
inlawrev-2960	474	13	&	&	CCONJ
inlawrev-2960	474	14	eisenhofer	eisenhofer	PROPN
inlawrev-2960	474	15	,	,	PUNCT
inlawrev-2960	474	16	supra	supra	PROPN
inlawrev-2960	474	17	note	note	NOUN
inlawrev-2960	474	18	102	102	NUM
inlawrev-2960	474	19	,	,	PUNCT
inlawrev-2960	474	20	at	at	ADP
inlawrev-2960	474	21	18	18	NUM
inlawrev-2960	474	22	.	.	PUNCT
inlawrev-2960	474	23	105	105	NUM
inlawrev-2960	474	24	.	.	PUNCT
inlawrev-2960	475	1	hirschberg	hirschberg	PROPN
inlawrev-2960	475	2	&	&	CCONJ
inlawrev-2960	475	3	univer	univer	PROPN
inlawrev-2960	475	4	,	,	PUNCT
inlawrev-2960	475	5	supra	supra	PROPN
inlawrev-2960	475	6	note	note	NOUN
inlawrev-2960	475	7	96	96	NUM
inlawrev-2960	475	8	,	,	PUNCT
inlawrev-2960	475	9	at	at	ADP
inlawrev-2960	475	10	122	122	NUM
inlawrev-2960	475	11	-	-	SYM
inlawrev-2960	475	12	23	23	NUM
inlawrev-2960	475	13	.	.	PUNCT
inlawrev-2960	476	1	106	106	NUM
inlawrev-2960	476	2	.	.	PUNCT
inlawrev-2960	477	1	telephone	telephone	NOUN
inlawrev-2960	477	2	interviews	interview	NOUN
inlawrev-2960	477	3	with	with	ADP
inlawrev-2960	477	4	anne	anne	PROPN
inlawrev-2960	477	5	buxton	buxton	PROPN
inlawrev-2960	477	6	sobol	sobol	PROPN
inlawrev-2960	477	7	,	,	PUNCT
inlawrev-2960	477	8	former	former	ADJ
inlawrev-2960	477	9	assistant	assistant	ADJ
inlawrev-2960	477	10	general	general	ADJ
inlawrev-2960	477	11	counsel	counsel	NOUN
inlawrev-2960	477	12	of	of	ADP
inlawrev-2960	477	13	the	the	DET
inlawrev-2960	477	14	federal	federal	ADJ
inlawrev-2960	477	15	deposit	deposit	NOUN
inlawrev-2960	477	16	insurance	insurance	NOUN
inlawrev-2960	477	17	corporation	corporation	NOUN
inlawrev-2960	477	18	(	(	PUNCT
inlawrev-2960	477	19	oct	oct	PROPN
inlawrev-2960	477	20	.	.	PROPN
inlawrev-2960	477	21	18	18	NUM
inlawrev-2960	477	22	,	,	PUNCT
inlawrev-2960	477	23	1990	1990	NUM
inlawrev-2960	477	24	,	,	PUNCT
inlawrev-2960	477	25	nov	nov	PROPN
inlawrev-2960	477	26	.	.	PROPN
inlawrev-2960	477	27	2	2	NUM
inlawrev-2960	477	28	,	,	PUNCT
inlawrev-2960	477	29	1990	1990	NUM
inlawrev-2960	477	30	,	,	PUNCT
inlawrev-2960	477	31	nov	nov	PROPN
inlawrev-2960	477	32	.	.	PROPN
inlawrev-2960	477	33	15	15	NUM
inlawrev-2960	477	34	,	,	PUNCT
inlawrev-2960	477	35	1990	1990	NUM
inlawrev-2960	477	36	,	,	PUNCT
inlawrev-2960	477	37	nov	nov	PROPN
inlawrev-2960	477	38	.	.	PROPN
inlawrev-2960	477	39	20	20	NUM
inlawrev-2960	477	40	,	,	PUNCT
inlawrev-2960	477	41	1990	1990	NUM
inlawrev-2960	477	42	,	,	PUNCT
inlawrev-2960	477	43	aug	aug	PROPN
inlawrev-2960	477	44	.	.	PROPN
inlawrev-2960	477	45	22	22	NUM
inlawrev-2960	477	46	,	,	PUNCT
inlawrev-2960	477	47	1991	1991	NUM
inlawrev-2960	477	48	,	,	PUNCT
inlawrev-2960	477	49	oct	oct	PROPN
inlawrev-2960	477	50	.	.	PROPN
inlawrev-2960	477	51	6	6	NUM
inlawrev-2960	477	52	-	-	SYM
inlawrev-2960	477	53	7	7	NUM
inlawrev-2960	477	54	,	,	PUNCT
inlawrev-2960	477	55	1991	1991	NUM
inlawrev-2960	477	56	)	)	PUNCT
inlawrev-2960	477	57	.	.	PUNCT
inlawrev-2960	478	1	1991	1991	NUM
inlawrev-2960	478	2	]	]	PUNCT
inlawrev-2960	478	3	accountants	accountant	NOUN
inlawrev-2960	478	4	'	'	PART
inlawrev-2960	478	5	liability	liability	NOUN
inlawrev-2960	478	6	495	495	NUM
inlawrev-2960	478	7	firms	firm	NOUN
inlawrev-2960	478	8	for	for	ADP
inlawrev-2960	478	9	the	the	DET
inlawrev-2960	478	10	firms	firm	NOUN
inlawrev-2960	478	11	'	'	PART
inlawrev-2960	478	12	audits	audits	NOUN
inlawrev-2960	478	13	of	of	ADP
inlawrev-2960	478	14	s&lsj	s&lsj	NOUN
inlawrev-2960	478	15	°	°	NOUN
inlawrev-2960	478	16	'^	'^	NOUN
inlawrev-2960	478	17	in	in	ADP
inlawrev-2960	478	18	addition	addition	NOUN
inlawrev-2960	478	19	to	to	ADP
inlawrev-2960	478	20	these	these	DET
inlawrev-2960	478	21	eighteen	eighteen	NUM
inlawrev-2960	478	22	pending	pende	VERB
inlawrev-2960	478	23	suits	suit	NOUN
inlawrev-2960	478	24	,	,	PUNCT
inlawrev-2960	478	25	the	the	DET
inlawrev-2960	478	26	fdic	fdic	PROPN
inlawrev-2960	478	27	and	and	CCONJ
inlawrev-2960	478	28	rtc	rtc	PROPN
inlawrev-2960	478	29	have	have	AUX
inlawrev-2960	478	30	settled	settle	VERB
inlawrev-2960	478	31	an	an	DET
inlawrev-2960	478	32	additional	additional	ADJ
inlawrev-2960	478	33	eleven	eleven	NUM
inlawrev-2960	478	34	lawsuits	lawsuit	NOUN
inlawrev-2960	478	35	totalling	total	VERB
inlawrev-2960	478	36	more	more	ADJ
inlawrev-2960	478	37	than	than	ADP
inlawrev-2960	478	38	forty	forty	NUM
inlawrev-2960	478	39	million	million	NUM
inlawrev-2960	478	40	dollars	dollar	NOUN
inlawrev-2960	478	41	.	.	PUNCT
inlawrev-2960	479	1	'	'	PUNCT
inlawrev-2960	479	2	•^^	•^^	NOUN
inlawrev-2960	479	3	as	as	SCONJ
inlawrev-2960	479	4	revealed	reveal	VERB
inlawrev-2960	479	5	in	in	ADP
inlawrev-2960	479	6	appendix	appendix	NOUN
inlawrev-2960	479	7	a	a	PRON
inlawrev-2960	479	8	and	and	CCONJ
inlawrev-2960	479	9	the	the	DET
inlawrev-2960	479	10	list	list	NOUN
inlawrev-2960	479	11	of	of	ADP
inlawrev-2960	479	12	the	the	DET
inlawrev-2960	479	13	settled	settle	VERB
inlawrev-2960	479	14	lawsuits	lawsuit	NOUN
inlawrev-2960	479	15	below	below	ADV
inlawrev-2960	479	16	,	,	PUNCT
inlawrev-2960	479	17	the	the	DET
inlawrev-2960	479	18	fdic	fdic	PROPN
inlawrev-2960	479	19	and	and	CCONJ
inlawrev-2960	479	20	rtc	rtc	PROPN
inlawrev-2960	479	21	have	have	AUX
inlawrev-2960	479	22	filed	file	VERB
inlawrev-2960	479	23	suit	suit	NOUN
inlawrev-2960	479	24	against	against	ADP
inlawrev-2960	479	25	all	all	PRON
inlawrev-2960	479	26	of	of	ADP
inlawrev-2960	479	27	the	the	DET
inlawrev-2960	479	28	"	"	PUNCT
inlawrev-2960	479	29	big	big	ADJ
inlawrev-2960	479	30	six	six	NUM
inlawrev-2960	479	31	"	"	PUNCT
inlawrev-2960	479	32	accounting	accounting	NOUN
inlawrev-2960	479	33	firms	firm	NOUN
inlawrev-2960	479	34	except	except	SCONJ
inlawrev-2960	479	35	price	price	NOUN
inlawrev-2960	479	36	waterhouse	waterhouse	PROPN
inlawrev-2960	479	37	&	&	CCONJ
inlawrev-2960	479	38	co.	co.	PROPN
inlawrev-2960	479	39	for	for	ADP
inlawrev-2960	479	40	audits	audits	NOUN
inlawrev-2960	479	41	of	of	ADP
inlawrev-2960	479	42	now	now	ADV
inlawrev-2960	479	43	-	-	PUNCT
inlawrev-2960	479	44	failed	fail	VERB
inlawrev-2960	479	45	s&ls.^	s&ls.^	NOUN
inlawrev-2960	479	46	°	°	PROPN
inlawrev-2960	479	47	^	^	PUNCT
inlawrev-2960	479	48	it	it	PRON
inlawrev-2960	479	49	is	be	AUX
inlawrev-2960	479	50	likely	likely	ADJ
inlawrev-2960	479	51	that	that	SCONJ
inlawrev-2960	479	52	many	many	ADJ
inlawrev-2960	479	53	of	of	ADP
inlawrev-2960	479	54	the	the	DET
inlawrev-2960	479	55	fdic*s	fdic*s	ADJ
inlawrev-2960	479	56	pending	pende	VERB
inlawrev-2960	479	57	accountant	accountant	NOUN
inlawrev-2960	479	58	suits	suit	NOUN
inlawrev-2960	479	59	will	will	AUX
inlawrev-2960	479	60	be	be	AUX
inlawrev-2960	479	61	settled	settle	VERB
inlawrev-2960	479	62	out	out	ADP
inlawrev-2960	479	63	of	of	ADP
inlawrev-2960	479	64	court	court	NOUN
inlawrev-2960	479	65	because	because	SCONJ
inlawrev-2960	479	66	accounting	accounting	NOUN
inlawrev-2960	479	67	firms	firm	NOUN
inlawrev-2960	479	68	want	want	VERB
inlawrev-2960	479	69	to	to	PART
inlawrev-2960	479	70	avoid	avoid	VERB
inlawrev-2960	479	71	the	the	DET
inlawrev-2960	479	72	negative	negative	ADJ
inlawrev-2960	479	73	publicity	publicity	NOUN
inlawrev-2960	479	74	of	of	ADP
inlawrev-2960	479	75	prolonged	prolonged	ADJ
inlawrev-2960	479	76	lawsuits	lawsuit	NOUN
inlawrev-2960	479	77	as	as	ADV
inlawrev-2960	479	78	well	well	ADV
inlawrev-2960	479	79	as	as	ADP
inlawrev-2960	479	80	possible	possible	ADJ
inlawrev-2960	479	81	adverse	adverse	ADJ
inlawrev-2960	479	82	court	court	NOUN
inlawrev-2960	479	83	opinions	opinion	NOUN
inlawrev-2960	479	84	that	that	PRON
inlawrev-2960	479	85	would	would	AUX
inlawrev-2960	479	86	seriously	seriously	ADV
inlawrev-2960	479	87	damage	damage	VERB
inlawrev-2960	479	88	the	the	DET
inlawrev-2960	479	89	public	public	ADJ
inlawrev-2960	479	90	trust	trust	NOUN
inlawrev-2960	479	91	inherent	inherent	ADJ
inlawrev-2960	479	92	in	in	ADP
inlawrev-2960	479	93	the	the	DET
inlawrev-2960	479	94	auditing	auditing	NOUN
inlawrev-2960	479	95	process	process	NOUN
inlawrev-2960	479	96	.	.	PUNCT
inlawrev-2960	480	1	*	*	PUNCT
inlawrev-2960	480	2	*	*	NOUN
inlawrev-2960	480	3	°	°	NOUN
inlawrev-2960	480	4	further	far	ADV
inlawrev-2960	480	5	,	,	PUNCT
inlawrev-2960	480	6	the	the	DET
inlawrev-2960	480	7	fdic	fdic	PROPN
inlawrev-2960	480	8	is	be	AUX
inlawrev-2960	480	9	also	also	ADV
inlawrev-2960	480	10	motivated	motivated	ADJ
inlawrev-2960	480	11	to	to	PART
inlawrev-2960	480	12	settle	settle	VERB
inlawrev-2960	480	13	its	its	PRON
inlawrev-2960	480	14	s&l	s&l	PROPN
inlawrev-2960	480	15	107	107	NUM
inlawrev-2960	480	16	.	.	PUNCT
inlawrev-2960	481	1	i	i	PRON
inlawrev-2960	481	2	d.	d.	PROPN
inlawrev-2960	481	3	see	see	VERB
inlawrev-2960	481	4	appendix	appendix	VERB
inlawrev-2960	481	5	a	a	PRON
inlawrev-2960	481	6	for	for	ADP
inlawrev-2960	481	7	pending	pende	VERB
inlawrev-2960	481	8	fdic	fdic	PROPN
inlawrev-2960	481	9	and	and	CCONJ
inlawrev-2960	481	10	rtc	rtc	PROPN
inlawrev-2960	481	11	suits	suit	NOUN
inlawrev-2960	481	12	against	against	ADP
inlawrev-2960	481	13	accounting	accounting	NOUN
inlawrev-2960	481	14	firms	firm	NOUN
inlawrev-2960	481	15	for	for	ADP
inlawrev-2960	481	16	audits	audits	NOUN
inlawrev-2960	481	17	of	of	ADP
inlawrev-2960	481	18	failed	fail	VERB
inlawrev-2960	481	19	s&ls	s&ls	PROPN
inlawrev-2960	481	20	.	.	PROPN
inlawrev-2960	481	21	108	108	NUM
inlawrev-2960	481	22	.	.	PUNCT
inlawrev-2960	482	1	i	i	PRON
inlawrev-2960	482	2	d.	d.	PROPN
inlawrev-2960	482	3	telephone	telephone	NOUN
inlawrev-2960	482	4	interviews	interview	NOUN
inlawrev-2960	482	5	with	with	ADP
inlawrev-2960	482	6	j.	j.	PROPN
inlawrev-2960	482	7	p.	p.	PROPN
inlawrev-2960	482	8	monahan	monahan	PROPN
inlawrev-2960	482	9	,	,	PUNCT
inlawrev-2960	482	10	federal	federal	ADJ
inlawrev-2960	482	11	deposit	deposit	NOUN
inlawrev-2960	482	12	insurance	insurance	NOUN
inlawrev-2960	482	13	corporation	corporation	NOUN
inlawrev-2960	482	14	legal	legal	ADJ
inlawrev-2960	482	15	division	division	NOUN
inlawrev-2960	482	16	,	,	PUNCT
inlawrev-2960	482	17	professional	professional	ADJ
inlawrev-2960	482	18	liabilities	liability	NOUN
inlawrev-2960	482	19	section	section	NOUN
inlawrev-2960	482	20	,	,	PUNCT
inlawrev-2960	482	21	washington	washington	PROPN
inlawrev-2960	482	22	,	,	PUNCT
inlawrev-2960	482	23	d.c	d.c	PROPN
inlawrev-2960	482	24	.	.	PUNCT
inlawrev-2960	482	25	(	(	PUNCT
inlawrev-2960	482	26	aug	aug	PROPN
inlawrev-2960	482	27	.	.	PROPN
inlawrev-2960	482	28	22	22	NUM
inlawrev-2960	482	29	,	,	PUNCT
inlawrev-2960	482	30	1991	1991	NUM
inlawrev-2960	482	31	,	,	PUNCT
inlawrev-2960	482	32	sept	sept	PROPN
inlawrev-2960	482	33	.	.	PROPN
inlawrev-2960	482	34	28	28	NUM
inlawrev-2960	482	35	,	,	PUNCT
inlawrev-2960	482	36	1991	1991	NUM
inlawrev-2960	482	37	)	)	PUNCT
inlawrev-2960	482	38	.	.	PUNCT
inlawrev-2960	483	1	as	as	ADP
inlawrev-2960	483	2	of	of	ADP
inlawrev-2960	483	3	october	october	PROPN
inlawrev-2960	483	4	7	7	NUM
inlawrev-2960	483	5	,	,	PUNCT
inlawrev-2960	483	6	1991	1991	NUM
inlawrev-2960	483	7	,	,	PUNCT
inlawrev-2960	483	8	the	the	DET
inlawrev-2960	483	9	fdic	fdic	PROPN
inlawrev-2960	483	10	has	have	AUX
inlawrev-2960	483	11	settled	settle	VERB
inlawrev-2960	483	12	the	the	DET
inlawrev-2960	483	13	following	follow	VERB
inlawrev-2960	483	14	suits	suit	NOUN
inlawrev-2960	483	15	against	against	ADP
inlawrev-2960	483	16	accounting	accounting	NOUN
inlawrev-2960	483	17	firms	firm	NOUN
inlawrev-2960	483	18	for	for	ADP
inlawrev-2960	483	19	the	the	DET
inlawrev-2960	483	20	firms	firm	NOUN
inlawrev-2960	483	21	'	'	PART
inlawrev-2960	483	22	audits	audits	NOUN
inlawrev-2960	483	23	of	of	ADP
inlawrev-2960	483	24	failed	failed	ADJ
inlawrev-2960	483	25	s&ls	s&ls	NOUN
inlawrev-2960	483	26	:	:	PUNCT
inlawrev-2960	483	27	(	(	PUNCT
inlawrev-2960	483	28	a	a	X
inlawrev-2960	483	29	)	)	PUNCT
inlawrev-2960	483	30	fslic	fslic	NOUN
inlawrev-2960	483	31	v.	v.	ADP
inlawrev-2960	483	32	greenstein	greenstein	PROPN
inlawrev-2960	483	33	logan	logan	PROPN
inlawrev-2960	483	34	&	&	CCONJ
inlawrev-2960	483	35	co.	co.	PROPN
inlawrev-2960	483	36	(	(	PUNCT
inlawrev-2960	483	37	for	for	ADP
inlawrev-2960	483	38	audit	audit	NOUN
inlawrev-2960	483	39	of	of	ADP
inlawrev-2960	483	40	ben	ben	PROPN
inlawrev-2960	483	41	milam	milam	PROPN
inlawrev-2960	483	42	s&l	s&l	PROPN
inlawrev-2960	483	43	in	in	ADP
inlawrev-2960	483	44	cameron	cameron	PROPN
inlawrev-2960	483	45	,	,	PUNCT
inlawrev-2960	483	46	texas	texas	PROPN
inlawrev-2960	483	47	and	and	CCONJ
inlawrev-2960	483	48	mercury	mercury	NOUN
inlawrev-2960	483	49	savings	saving	NOUN
inlawrev-2960	483	50	association	association	PROPN
inlawrev-2960	483	51	in	in	ADP
inlawrev-2960	483	52	witchita	witchita	PROPN
inlawrev-2960	483	53	falls	falls	PROPN
inlawrev-2960	483	54	,	,	PUNCT
inlawrev-2960	483	55	texas	texas	PROPN
inlawrev-2960	483	56	;	;	PUNCT
inlawrev-2960	483	57	settled	settle	VERB
inlawrev-2960	483	58	for	for	ADP
inlawrev-2960	483	59	$	$	SYM
inlawrev-2960	483	60	400,000	400,000	NUM
inlawrev-2960	483	61	)	)	PUNCT
inlawrev-2960	483	62	;	;	PUNCT
inlawrev-2960	483	63	(	(	PUNCT
inlawrev-2960	483	64	b	b	X
inlawrev-2960	483	65	)	)	PUNCT
inlawrev-2960	483	66	fslic	fslic	NOUN
inlawrev-2960	483	67	v.	v.	ADP
inlawrev-2960	483	68	mcgladrey	mcgladrey	PROPN
inlawrev-2960	483	69	hendrickson	hendrickson	PROPN
inlawrev-2960	483	70	(	(	PUNCT
inlawrev-2960	483	71	for	for	ADP
inlawrev-2960	483	72	audit	audit	NOUN
inlawrev-2960	483	73	of	of	ADP
inlawrev-2960	483	74	san	san	PROPN
inlawrev-2960	483	75	marino	marino	PROPN
inlawrev-2960	483	76	s&l	s&l	PROPN
inlawrev-2960	483	77	in	in	ADP
inlawrev-2960	483	78	san	san	PROPN
inlawrev-2960	483	79	marino	marino	PROPN
inlawrev-2960	483	80	,	,	PUNCT
inlawrev-2960	483	81	california	california	PROPN
inlawrev-2960	483	82	;	;	PUNCT
inlawrev-2960	483	83	settlement	settlement	NOUN
inlawrev-2960	483	84	undisclosed	undisclosed	PROPN
inlawrev-2960	483	85	)	)	PUNCT
inlawrev-2960	483	86	;	;	PUNCT
inlawrev-2960	483	87	(	(	PUNCT
inlawrev-2960	483	88	c	c	X
inlawrev-2960	483	89	)	)	PUNCT
inlawrev-2960	483	90	fslic	fslic	NOUN
inlawrev-2960	483	91	v.	v.	ADP
inlawrev-2960	483	92	coopers	coopers	PROPN
inlawrev-2960	483	93	&	&	CCONJ
inlawrev-2960	483	94	lybrand	lybrand	PROPN
inlawrev-2960	483	95	(	(	PUNCT
inlawrev-2960	483	96	for	for	ADP
inlawrev-2960	483	97	audit	audit	NOUN
inlawrev-2960	483	98	of	of	ADP
inlawrev-2960	483	99	first	first	ADJ
inlawrev-2960	483	100	federal	federal	ADJ
inlawrev-2960	483	101	s&l	s&l	PROPN
inlawrev-2960	483	102	in	in	ADP
inlawrev-2960	483	103	niles	nile	NOUN
inlawrev-2960	483	104	,	,	PUNCT
inlawrev-2960	483	105	michigan	michigan	PROPN
inlawrev-2960	483	106	;	;	PUNCT
inlawrev-2960	483	107	settlement	settlement	NOUN
inlawrev-2960	483	108	undisclosed	undisclosed	PROPN
inlawrev-2960	483	109	)	)	PUNCT
inlawrev-2960	483	110	;	;	PUNCT
inlawrev-2960	483	111	(	(	PUNCT
inlawrev-2960	483	112	d	d	X
inlawrev-2960	483	113	)	)	PUNCT
inlawrev-2960	483	114	fslic	fslic	NOUN
inlawrev-2960	483	115	v.	v.	ADP
inlawrev-2960	483	116	laventhol	laventhol	PROPN
inlawrev-2960	483	117	horwath	horwath	PROPN
inlawrev-2960	483	118	(	(	PUNCT
inlawrev-2960	483	119	for	for	ADP
inlawrev-2960	483	120	audit	audit	NOUN
inlawrev-2960	483	121	of	of	ADP
inlawrev-2960	483	122	pittston	pittston	PROPN
inlawrev-2960	483	123	s&l	s&l	PROPN
inlawrev-2960	483	124	in	in	ADP
inlawrev-2960	483	125	pennsylvania	pennsylvania	PROPN
inlawrev-2960	483	126	;	;	PUNCT
inlawrev-2960	483	127	settlement	settlement	NOUN
inlawrev-2960	483	128	undisclosed	undisclosed	PROPN
inlawrev-2960	483	129	)	)	PUNCT
inlawrev-2960	483	130	;	;	PUNCT
inlawrev-2960	483	131	(	(	PUNCT
inlawrev-2960	483	132	e	e	NOUN
inlawrev-2960	483	133	)	)	PUNCT
inlawrev-2960	483	134	fslic	fslic	NOUN
inlawrev-2960	483	135	v.	v.	PROPN
inlawrev-2960	483	136	warner	warner	PROPN
inlawrev-2960	483	137	phillips	phillips	PROPN
inlawrev-2960	483	138	(	(	PUNCT
inlawrev-2960	483	139	for	for	ADP
inlawrev-2960	483	140	audit	audit	NOUN
inlawrev-2960	483	141	of	of	ADP
inlawrev-2960	483	142	state	state	NOUN
inlawrev-2960	483	143	federal	federal	ADJ
inlawrev-2960	483	144	s&l	s&l	PROPN
inlawrev-2960	483	145	assoc	assoc	NOUN
inlawrev-2960	483	146	,	,	PUNCT
inlawrev-2960	483	147	in	in	ADP
inlawrev-2960	483	148	corvallis	corvallis	PROPN
inlawrev-2960	483	149	,	,	PUNCT
inlawrev-2960	483	150	oregon	oregon	PROPN
inlawrev-2960	483	151	;	;	PUNCT
inlawrev-2960	483	152	settlement	settlement	NOUN
inlawrev-2960	483	153	undisclosed	undisclosed	PROPN
inlawrev-2960	483	154	)	)	PUNCT
inlawrev-2960	483	155	;	;	PUNCT
inlawrev-2960	483	156	(	(	PUNCT
inlawrev-2960	483	157	f	f	X
inlawrev-2960	483	158	)	)	PUNCT
inlawrev-2960	483	159	fslic	fslic	NOUN
inlawrev-2960	483	160	v.	v.	ADP
inlawrev-2960	483	161	regier	regier	NOUN
inlawrev-2960	483	162	,	,	PUNCT
inlawrev-2960	483	163	carr	carr	PROPN
inlawrev-2960	483	164	monroe	monroe	PROPN
inlawrev-2960	483	165	(	(	PUNCT
inlawrev-2960	483	166	for	for	ADP
inlawrev-2960	483	167	audit	audit	NOUN
inlawrev-2960	483	168	of	of	ADP
inlawrev-2960	483	169	oklahoma	oklahoma	PROPN
inlawrev-2960	483	170	federal	federal	PROPN
inlawrev-2960	483	171	s&l	s&l	PROPN
inlawrev-2960	483	172	in	in	ADP
inlawrev-2960	483	173	el	el	PROPN
inlawrev-2960	483	174	reno	reno	PROPN
inlawrev-2960	483	175	,	,	PUNCT
inlawrev-2960	483	176	oklahoma	oklahoma	PROPN
inlawrev-2960	483	177	;	;	PUNCT
inlawrev-2960	483	178	settled	settle	VERB
inlawrev-2960	483	179	for	for	ADP
inlawrev-2960	483	180	$	$	SYM
inlawrev-2960	483	181	1,500,000	1,500,000	NUM
inlawrev-2960	483	182	)	)	PUNCT
inlawrev-2960	483	183	;	;	PUNCT
inlawrev-2960	483	184	(	(	PUNCT
inlawrev-2960	483	185	g	g	NOUN
inlawrev-2960	483	186	)	)	PUNCT
inlawrev-2960	483	187	fdic	fdic	PROPN
inlawrev-2960	483	188	v.	v.	ADP
inlawrev-2960	483	189	armbrister	armbrister	PROPN
inlawrev-2960	483	190	(	(	PUNCT
inlawrev-2960	483	191	for	for	ADP
inlawrev-2960	483	192	audit	audit	NOUN
inlawrev-2960	483	193	of	of	ADP
inlawrev-2960	483	194	mountain	mountain	NOUN
inlawrev-2960	483	195	security	security	NOUN
inlawrev-2960	483	196	savings	saving	NOUN
inlawrev-2960	483	197	bank	bank	PROPN
inlawrev-2960	483	198	in	in	ADP
inlawrev-2960	483	199	wytheville	wytheville	PROPN
inlawrev-2960	483	200	,	,	PUNCT
inlawrev-2960	483	201	virginia	virginia	PROPN
inlawrev-2960	483	202	;	;	PUNCT
inlawrev-2960	483	203	settled	settle	VERB
inlawrev-2960	483	204	for	for	ADP
inlawrev-2960	483	205	$	$	SYM
inlawrev-2960	483	206	1,440,452	1,440,452	NUM
inlawrev-2960	483	207	)	)	PUNCT
inlawrev-2960	483	208	;	;	PUNCT
inlawrev-2960	483	209	(	(	PUNCT
inlawrev-2960	483	210	h	h	NOUN
inlawrev-2960	483	211	)	)	PUNCT
inlawrev-2960	483	212	fslic	fslic	NOUN
inlawrev-2960	483	213	v.	v.	ADP
inlawrev-2960	483	214	anders	anders	X
inlawrev-2960	483	215	(	(	PUNCT
inlawrev-2960	483	216	for	for	ADP
inlawrev-2960	483	217	peat	peat	NOUN
inlawrev-2960	483	218	marwick	marwick	NOUN
inlawrev-2960	483	219	's	's	PART
inlawrev-2960	483	220	audit	audit	NOUN
inlawrev-2960	483	221	of	of	ADP
inlawrev-2960	483	222	farmers	farmer	NOUN
inlawrev-2960	483	223	savings	savings	PROPN
inlawrev-2960	483	224	bank	bank	PROPN
inlawrev-2960	483	225	in	in	ADP
inlawrev-2960	483	226	davis	davis	PROPN
inlawrev-2960	483	227	,	,	PUNCT
inlawrev-2960	483	228	california	california	PROPN
inlawrev-2960	483	229	;	;	PUNCT
inlawrev-2960	483	230	settled	settle	VERB
inlawrev-2960	483	231	for	for	ADP
inlawrev-2960	483	232	$	$	SYM
inlawrev-2960	483	233	11.3	11.3	NUM
inlawrev-2960	483	234	million	million	NUM
inlawrev-2960	483	235	)	)	PUNCT
inlawrev-2960	483	236	;	;	PUNCT
inlawrev-2960	483	237	(	(	PUNCT
inlawrev-2960	483	238	i	i	NOUN
inlawrev-2960	483	239	)	)	PUNCT
inlawrev-2960	483	240	fslic	fslic	PROPN
inlawrev-2960	483	241	v.	v.	ADP
inlawrev-2960	483	242	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	483	243	(	(	PUNCT
inlawrev-2960	483	244	for	for	ADP
inlawrev-2960	483	245	touche	touche	PROPN
inlawrev-2960	483	246	ross	ross	PROPN
inlawrev-2960	483	247	's	's	PART
inlawrev-2960	483	248	audit	audit	NOUN
inlawrev-2960	483	249	of	of	ADP
inlawrev-2960	483	250	beverly	beverly	PROPN
inlawrev-2960	483	251	hills	hills	PROPN
inlawrev-2960	483	252	s&l	s&l	PROPN
inlawrev-2960	483	253	in	in	ADP
inlawrev-2960	483	254	mission	mission	PROPN
inlawrev-2960	483	255	viejo	viejo	PROPN
inlawrev-2960	483	256	,	,	PUNCT
inlawrev-2960	483	257	california	california	PROPN
inlawrev-2960	483	258	;	;	PUNCT
inlawrev-2960	483	259	settlement	settlement	NOUN
inlawrev-2960	483	260	undisclosed	undisclosed	NOUN
inlawrev-2960	483	261	)	)	PUNCT
inlawrev-2960	483	262	(	(	PUNCT
inlawrev-2960	483	263	the	the	DET
inlawrev-2960	483	264	fdic	fdic	PROPN
inlawrev-2960	483	265	and	and	CCONJ
inlawrev-2960	483	266	touche	touche	PROPN
inlawrev-2960	483	267	ross	ross	PROPN
inlawrev-2960	483	268	both	both	PRON
inlawrev-2960	483	269	agree	agree	VERB
inlawrev-2960	483	270	that	that	SCONJ
inlawrev-2960	483	271	the	the	DET
inlawrev-2960	483	272	case	case	NOUN
inlawrev-2960	483	273	has	have	AUX
inlawrev-2960	483	274	been	be	AUX
inlawrev-2960	483	275	settled	settle	VERB
inlawrev-2960	483	276	,	,	PUNCT
inlawrev-2960	483	277	but	but	CCONJ
inlawrev-2960	483	278	there	there	PRON
inlawrev-2960	483	279	is	be	VERB
inlawrev-2960	483	280	continuing	continue	VERB
inlawrev-2960	483	281	litigation	litigation	NOUN
inlawrev-2960	483	282	over	over	ADP
inlawrev-2960	483	283	the	the	DET
inlawrev-2960	483	284	nonmonetary	nonmonetary	ADJ
inlawrev-2960	483	285	terms	term	NOUN
inlawrev-2960	483	286	of	of	ADP
inlawrev-2960	483	287	the	the	DET
inlawrev-2960	483	288	settlement	settlement	NOUN
inlawrev-2960	483	289	)	)	PUNCT
inlawrev-2960	483	290	.	.	PUNCT
inlawrev-2960	484	1	as	as	ADP
inlawrev-2960	484	2	of	of	ADP
inlawrev-2960	484	3	september	september	PROPN
inlawrev-2960	484	4	26	26	NUM
inlawrev-2960	484	5	,	,	PUNCT
inlawrev-2960	484	6	1991	1991	NUM
inlawrev-2960	484	7	,	,	PUNCT
inlawrev-2960	484	8	the	the	DET
inlawrev-2960	484	9	rtc	rtc	PROPN
inlawrev-2960	484	10	has	have	AUX
inlawrev-2960	484	11	settled	settle	VERB
inlawrev-2960	484	12	the	the	DET
inlawrev-2960	484	13	following	follow	VERB
inlawrev-2960	484	14	suits	suit	NOUN
inlawrev-2960	484	15	against	against	ADP
inlawrev-2960	484	16	accounting	accounting	NOUN
inlawrev-2960	484	17	firms	firm	NOUN
inlawrev-2960	484	18	for	for	ADP
inlawrev-2960	484	19	the	the	DET
inlawrev-2960	484	20	firms	firm	NOUN
inlawrev-2960	484	21	'	'	PART
inlawrev-2960	484	22	audits	audits	NOUN
inlawrev-2960	484	23	of	of	ADP
inlawrev-2960	484	24	failed	failed	ADJ
inlawrev-2960	484	25	s&ls	s&ls	NOUN
inlawrev-2960	484	26	:	:	PUNCT
inlawrev-2960	484	27	(	(	PUNCT
inlawrev-2960	484	28	a	a	X
inlawrev-2960	484	29	)	)	PUNCT
inlawrev-2960	484	30	rtc	rtc	PROPN
inlawrev-2960	484	31	v.	v.	ADP
inlawrev-2960	484	32	frost	frost	PROPN
inlawrev-2960	484	33	&	&	CCONJ
inlawrev-2960	484	34	co.	co.	PROPN
inlawrev-2960	484	35	(	(	PUNCT
inlawrev-2960	484	36	for	for	ADP
inlawrev-2960	484	37	audit	audit	NOUN
inlawrev-2960	484	38	of	of	ADP
inlawrev-2960	484	39	madison	madison	PROPN
inlawrev-2960	484	40	guaranty	guaranty	PROPN
inlawrev-2960	484	41	s&l	s&l	PROPN
inlawrev-2960	484	42	in	in	ADP
inlawrev-2960	484	43	augusta	augusta	PROPN
inlawrev-2960	484	44	,	,	PUNCT
inlawrev-2960	484	45	arkansas	arkansas	PROPN
inlawrev-2960	484	46	;	;	PUNCT
inlawrev-2960	484	47	settlement	settlement	NOUN
inlawrev-2960	484	48	undisclosed	undisclosed	NOUN
inlawrev-2960	484	49	)	)	PUNCT
inlawrev-2960	484	50	and	and	CCONJ
inlawrev-2960	484	51	(	(	PUNCT
inlawrev-2960	484	52	b	b	X
inlawrev-2960	484	53	)	)	PUNCT
inlawrev-2960	484	54	rtc	rtc	PROPN
inlawrev-2960	484	55	v.	v.	ADP
inlawrev-2960	484	56	regier	regier	NOUN
inlawrev-2960	484	57	,	,	PUNCT
inlawrev-2960	484	58	carr	carr	PROPN
inlawrev-2960	484	59	&	&	CCONJ
inlawrev-2960	484	60	monroe	monroe	PROPN
inlawrev-2960	484	61	(	(	PUNCT
inlawrev-2960	484	62	for	for	ADP
inlawrev-2960	484	63	audit	audit	NOUN
inlawrev-2960	484	64	of	of	ADP
inlawrev-2960	484	65	great	great	ADJ
inlawrev-2960	484	66	plains	plain	NOUN
inlawrev-2960	484	67	s&l	s&l	PROPN
inlawrev-2960	484	68	in	in	ADP
inlawrev-2960	484	69	weatherford	weatherford	PROPN
inlawrev-2960	484	70	,	,	PUNCT
inlawrev-2960	484	71	oklahoma	oklahoma	PROPN
inlawrev-2960	484	72	;	;	PUNCT
inlawrev-2960	484	73	settlement	settlement	NOUN
inlawrev-2960	484	74	undisclosed	undisclosed	NOUN
inlawrev-2960	484	75	)	)	PUNCT
inlawrev-2960	484	76	.	.	PUNCT
inlawrev-2960	485	1	telephone	telephone	NOUN
inlawrev-2960	485	2	interview	interview	NOUN
inlawrev-2960	485	3	with	with	ADP
inlawrev-2960	485	4	felicia	felicia	PROPN
inlawrev-2960	485	5	neuringer	neuringer	NOUN
inlawrev-2960	485	6	,	,	PUNCT
inlawrev-2960	485	7	resolution	resolution	NOUN
inlawrev-2960	485	8	trust	trust	NOUN
inlawrev-2960	485	9	corporation	corporation	NOUN
inlawrev-2960	485	10	,	,	PUNCT
inlawrev-2960	485	11	rtc	rtc	PROPN
inlawrev-2960	485	12	communications	communication	NOUN
inlawrev-2960	485	13	director	director	NOUN
inlawrev-2960	485	14	,	,	PUNCT
inlawrev-2960	485	15	washington	washington	PROPN
inlawrev-2960	485	16	,	,	PUNCT
inlawrev-2960	485	17	d.c	d.c	PROPN
inlawrev-2960	485	18	.	.	PROPN
inlawrev-2960	485	19	(	(	PUNCT
inlawrev-2960	485	20	sept	sept	PROPN
inlawrev-2960	485	21	.	.	PROPN
inlawrev-2960	485	22	26	26	NUM
inlawrev-2960	485	23	,	,	PUNCT
inlawrev-2960	485	24	1991	1991	NUM
inlawrev-2960	485	25	)	)	PUNCT
inlawrev-2960	485	26	.	.	PUNCT
inlawrev-2960	486	1	109	109	NUM
inlawrev-2960	486	2	.	.	PUNCT
inlawrev-2960	486	3	rehm	rehm	PROPN
inlawrev-2960	486	4	,	,	PUNCT
inlawrev-2960	486	5	suits	suit	NOUN
inlawrev-2960	486	6	target	target	VERB
inlawrev-2960	486	7	deep	deep	ADJ
inlawrev-2960	486	8	pockets	pocket	NOUN
inlawrev-2960	486	9	of	of	ADP
inlawrev-2960	486	10	accountants	accountant	NOUN
inlawrev-2960	486	11	,	,	PUNCT
inlawrev-2960	486	12	am	be	AUX
inlawrev-2960	486	13	.	.	PUNCT
inlawrev-2960	486	14	banker	banker	PROPN
inlawrev-2960	486	15	,	,	PUNCT
inlawrev-2960	486	16	mar	mar	PROPN
inlawrev-2960	486	17	.	.	PROPN
inlawrev-2960	486	18	13	13	NUM
inlawrev-2960	486	19	,	,	PUNCT
inlawrev-2960	486	20	1990	1990	NUM
inlawrev-2960	486	21	,	,	PUNCT
inlawrev-2960	486	22	at	at	ADP
inlawrev-2960	486	23	7	7	NUM
inlawrev-2960	486	24	,	,	PUNCT
inlawrev-2960	486	25	col	col	NOUN
inlawrev-2960	486	26	.	.	PROPN
inlawrev-2960	486	27	1	1	NUM
inlawrev-2960	486	28	.	.	X
inlawrev-2960	486	29	110	110	NUM
inlawrev-2960	486	30	.	.	PUNCT
inlawrev-2960	487	1	banking	banking	NOUN
inlawrev-2960	487	2	reform	reform	PROPN
inlawrev-2960	487	3	act	act	PROPN
inlawrev-2960	487	4	advances	advance	NOUN
inlawrev-2960	487	5	:	:	PUNCT
inlawrev-2960	487	6	thrift	thrift	NOUN
inlawrev-2960	487	7	crisis	crisis	NOUN
inlawrev-2960	487	8	,	,	PUNCT
inlawrev-2960	487	9	nat'l	nat'l	PROPN
inlawrev-2960	487	10	l.j	l.j	PROPN
inlawrev-2960	487	11	.	.	PROPN
inlawrev-2960	487	12	,	,	PUNCT
inlawrev-2960	487	13	sept	sept	PROPN
inlawrev-2960	487	14	.	.	PROPN
inlawrev-2960	487	15	4	4	NUM
inlawrev-2960	487	16	,	,	PUNCT
inlawrev-2960	487	17	1989	1989	NUM
inlawrev-2960	487	18	,	,	PUNCT
inlawrev-2960	487	19	at	at	ADP
inlawrev-2960	487	20	496	496	NUM
inlawrev-2960	487	21	indiana	indiana	PROPN
inlawrev-2960	487	22	law	law	PROPN
inlawrev-2960	487	23	review	review	NOUN
inlawrev-2960	487	24	[	[	X
inlawrev-2960	487	25	vol	vol	NOUN
inlawrev-2960	487	26	.	.	PUNCT
inlawrev-2960	487	27	25:475	25:475	NUM
inlawrev-2960	487	28	accountant	accountant	NOUN
inlawrev-2960	487	29	claims	claim	NOUN
inlawrev-2960	487	30	due	due	ADP
inlawrev-2960	487	31	to	to	ADP
inlawrev-2960	487	32	the	the	DET
inlawrev-2960	487	33	fact	fact	NOUN
inlawrev-2960	487	34	that	that	SCONJ
inlawrev-2960	487	35	accountants	accountant	NOUN
inlawrev-2960	487	36	*	*	SYM
inlawrev-2960	487	37	malpractice	malpractice	NOUN
inlawrev-2960	487	38	insurance	insurance	NOUN
inlawrev-2960	487	39	policies	policy	NOUN
inlawrev-2960	487	40	are	be	AUX
inlawrev-2960	487	41	often	often	ADV
inlawrev-2960	487	42	*	*	PUNCT
inlawrev-2960	487	43	'	'	PART
inlawrev-2960	487	44	self	self	NOUN
inlawrev-2960	487	45	-	-	PUNCT
inlawrev-2960	487	46	liquidating	liquidating	NOUN
inlawrev-2960	487	47	,	,	PUNCT
inlawrev-2960	487	48	"	"	PUNCT
inlawrev-2960	487	49	thus	thus	ADV
inlawrev-2960	487	50	requiring	require	VERB
inlawrev-2960	487	51	defense	defense	NOUN
inlawrev-2960	487	52	costs	cost	NOUN
inlawrev-2960	487	53	to	to	PART
inlawrev-2960	487	54	be	be	AUX
inlawrev-2960	487	55	charged	charge	VERB
inlawrev-2960	487	56	against	against	ADP
inlawrev-2960	487	57	the	the	DET
inlawrev-2960	487	58	malpractice	malpractice	NOUN
inlawrev-2960	487	59	insurance	insurance	NOUN
inlawrev-2960	487	60	policy	policy	NOUN
inlawrev-2960	487	61	limits	limit	NOUN
inlawrev-2960	487	62	.	.	PUNCT
inlawrev-2960	487	63	''	''	PUNCT
inlawrev-2960	487	64	'	'	PUNCT
inlawrev-2960	487	65	besides	besides	SCONJ
inlawrev-2960	487	66	the	the	DET
inlawrev-2960	487	67	fdic	fdic	PROPN
inlawrev-2960	487	68	,	,	PUNCT
inlawrev-2960	487	69	other	other	ADJ
inlawrev-2960	487	70	parties	party	NOUN
inlawrev-2960	487	71	such	such	ADJ
inlawrev-2960	487	72	as	as	ADP
inlawrev-2960	487	73	state	state	NOUN
inlawrev-2960	487	74	regulatory	regulatory	ADJ
inlawrev-2960	487	75	agencies	agency	NOUN
inlawrev-2960	487	76	or	or	CCONJ
inlawrev-2960	487	77	state	state	NOUN
inlawrev-2960	487	78	appointed	appoint	VERB
inlawrev-2960	487	79	receivers	receiver	NOUN
inlawrev-2960	487	80	may	may	AUX
inlawrev-2960	487	81	assert	assert	VERB
inlawrev-2960	487	82	direct	direct	ADJ
inlawrev-2960	487	83	claims	claim	NOUN
inlawrev-2960	487	84	against	against	ADP
inlawrev-2960	487	85	accounting	accounting	NOUN
inlawrev-2960	487	86	firms	firm	NOUN
inlawrev-2960	487	87	for	for	ADP
inlawrev-2960	487	88	s&l	s&l	NOUN
inlawrev-2960	487	89	audits	audits	NOUN
inlawrev-2960	487	90	.	.	PUNCT
inlawrev-2960	488	1	"^	"^	AUX
inlawrev-2960	488	2	for	for	ADP
inlawrev-2960	488	3	example	example	NOUN
inlawrev-2960	488	4	,	,	PUNCT
inlawrev-2960	488	5	in	in	ADP
inlawrev-2960	488	6	maryland	maryland	NOUN
inlawrev-2960	488	7	deposit	deposit	NOUN
inlawrev-2960	488	8	insurance	insurance	NOUN
inlawrev-2960	488	9	fund	fund	NOUN
inlawrev-2960	488	10	corporation	corporation	PROPN
inlawrev-2960	488	11	v.	v.	ADP
inlawrev-2960	488	12	grant	grant	PROPN
inlawrev-2960	488	13	thornton,^^^	thornton,^^^	PROPN
inlawrev-2960	488	14	maryland	maryland	PROPN
inlawrev-2960	488	15	savings	saving	NOUN
inlawrev-2960	488	16	and	and	CCONJ
inlawrev-2960	488	17	loan	loan	NOUN
inlawrev-2960	488	18	authorities	authority	NOUN
inlawrev-2960	488	19	sued	sue	VERB
inlawrev-2960	488	20	an	an	DET
inlawrev-2960	488	21	insolvent	insolvent	ADJ
inlawrev-2960	488	22	thrift	thrift	NOUN
inlawrev-2960	488	23	's	's	PART
inlawrev-2960	488	24	accountants	accountant	NOUN
inlawrev-2960	488	25	for	for	ADP
inlawrev-2960	488	26	their	their	PRON
inlawrev-2960	488	27	alleged	allege	VERB
inlawrev-2960	488	28	inadequate	inadequate	ADJ
inlawrev-2960	488	29	financial	financial	ADJ
inlawrev-2960	488	30	reporting	reporting	NOUN
inlawrev-2960	488	31	(	(	PUNCT
inlawrev-2960	488	32	although	although	SCONJ
inlawrev-2960	488	33	the	the	DET
inlawrev-2960	488	34	case	case	NOUN
inlawrev-2960	488	35	was	be	AUX
inlawrev-2960	488	36	settled	settle	VERB
inlawrev-2960	488	37	without	without	ADP
inlawrev-2960	488	38	determining	determine	VERB
inlawrev-2960	488	39	the	the	DET
inlawrev-2960	488	40	validity	validity	NOUN
inlawrev-2960	488	41	of	of	ADP
inlawrev-2960	488	42	the	the	DET
inlawrev-2960	488	43	claim	claim	NOUN
inlawrev-2960	488	44	)	)	PUNCT
inlawrev-2960	488	45	.	.	PUNCT
inlawrev-2960	489	1	'	'	PUNCT
inlawrev-2960	489	2	"	"	PUNCT
inlawrev-2960	489	3	^	^	PUNCT
inlawrev-2960	489	4	nonclient	nonclient	PROPN
inlawrev-2960	489	5	third	third	ADJ
inlawrev-2960	489	6	parties	party	NOUN
inlawrev-2960	489	7	who	who	PRON
inlawrev-2960	489	8	claim	claim	VERB
inlawrev-2960	489	9	to	to	PART
inlawrev-2960	489	10	have	have	AUX
inlawrev-2960	489	11	suffered	suffer	VERB
inlawrev-2960	489	12	financial	financial	ADJ
inlawrev-2960	489	13	losses	loss	NOUN
inlawrev-2960	489	14	due	due	ADP
inlawrev-2960	489	15	to	to	ADP
inlawrev-2960	489	16	their	their	PRON
inlawrev-2960	489	17	reliance	reliance	NOUN
inlawrev-2960	489	18	upon	upon	SCONJ
inlawrev-2960	489	19	sifel	sifel	NOUN
inlawrev-2960	489	20	auditors	auditor	NOUN
inlawrev-2960	489	21	'	'	PART
inlawrev-2960	489	22	reports	report	NOUN
inlawrev-2960	489	23	may	may	AUX
inlawrev-2960	489	24	also	also	ADV
inlawrev-2960	489	25	have	have	AUX
inlawrev-2960	489	26	standing	stand	VERB
inlawrev-2960	489	27	to	to	PART
inlawrev-2960	489	28	bring	bring	VERB
inlawrev-2960	489	29	claims	claim	NOUN
inlawrev-2960	489	30	against	against	ADP
inlawrev-2960	489	31	accounting	accounting	NOUN
inlawrev-2960	489	32	firms	firm	NOUN
inlawrev-2960	489	33	for	for	ADP
inlawrev-2960	489	34	the	the	DET
inlawrev-2960	489	35	accountants	accountant	NOUN
inlawrev-2960	489	36	'	'	PART
inlawrev-2960	489	37	s&l	s&l	PROPN
inlawrev-2960	489	38	audits	audits	NOUN
inlawrev-2960	489	39	.	.	PUNCT
inlawrev-2960	490	1	"^	"^	PRON
inlawrev-2960	490	2	potential	potential	ADJ
inlawrev-2960	490	3	third	third	ADJ
inlawrev-2960	490	4	party	party	NOUN
inlawrev-2960	490	5	plaintiffs	plaintiff	NOUN
inlawrev-2960	490	6	could	could	AUX
inlawrev-2960	490	7	be	be	AUX
inlawrev-2960	490	8	s&l	s&l	NOUN
inlawrev-2960	490	9	depositors,"^	depositors,"^	NOUN
inlawrev-2960	490	10	s&l	s&l	PROPN
inlawrev-2960	490	11	creditors,"^	creditors,"^	PROPN
inlawrev-2960	490	12	s&l	s&l	PROPN
inlawrev-2960	490	13	shareholders	shareholder	NOUN
inlawrev-2960	490	14	or	or	CCONJ
inlawrev-2960	490	15	investors,"^	investors,"^	PROPN
inlawrev-2960	490	16	purchasers	purchaser	NOUN
inlawrev-2960	490	17	of	of	ADP
inlawrev-2960	490	18	s&l	s&l	NOUN
inlawrev-2960	490	19	loans	loan	NOUN
inlawrev-2960	490	20	and	and	CCONJ
inlawrev-2960	490	21	certificates	certificate	NOUN
inlawrev-2960	490	22	of	of	ADP
inlawrev-2960	490	23	deposit,"^	deposit,"^	PROPN
inlawrev-2960	490	24	parties	party	NOUN
inlawrev-2960	490	25	who	who	PRON
inlawrev-2960	490	26	made	make	VERB
inlawrev-2960	490	27	loans	loan	NOUN
inlawrev-2960	490	28	to	to	ADP
inlawrev-2960	490	29	s&l	s&l	PROPN
inlawrev-2960	490	30	purchasers	purchaser	NOUN
inlawrev-2960	490	31	15	15	NUM
inlawrev-2960	490	32	.	.	PUNCT
inlawrev-2960	491	1	see	see	AUX
inlawrev-2960	491	2	also	also	ADV
inlawrev-2960	491	3	rozen	rozen	PROPN
inlawrev-2960	491	4	,	,	PUNCT
inlawrev-2960	491	5	gladiator	gladiator	NOUN
inlawrev-2960	491	6	among	among	ADP
inlawrev-2960	491	7	the	the	DET
inlawrev-2960	491	8	green	green	ADJ
inlawrev-2960	491	9	eyeshades	eyeshades	PROPN
inlawrev-2960	491	10	,	,	PUNCT
inlawrev-2960	491	11	am	be	AUX
inlawrev-2960	491	12	.	.	PUNCT
inlawrev-2960	492	1	law	law	NOUN
inlawrev-2960	492	2	.	.	PUNCT
inlawrev-2960	492	3	,	,	PUNCT
inlawrev-2960	492	4	may	may	PROPN
inlawrev-2960	492	5	1991	1991	NUM
inlawrev-2960	492	6	,	,	PUNCT
inlawrev-2960	492	7	at	at	ADP
inlawrev-2960	492	8	40	40	NUM
inlawrev-2960	492	9	.	.	PUNCT
inlawrev-2960	493	1	however	however	ADV
inlawrev-2960	493	2	,	,	PUNCT
inlawrev-2960	493	3	if	if	SCONJ
inlawrev-2960	493	4	these	these	DET
inlawrev-2960	493	5	suits	suit	NOUN
inlawrev-2960	493	6	are	be	AUX
inlawrev-2960	493	7	not	not	PART
inlawrev-2960	493	8	settled	settle	VERB
inlawrev-2960	493	9	,	,	PUNCT
inlawrev-2960	493	10	and	and	CCONJ
inlawrev-2960	493	11	a	a	DET
inlawrev-2960	493	12	judgment	judgment	NOUN
inlawrev-2960	493	13	is	be	AUX
inlawrev-2960	493	14	entered	enter	VERB
inlawrev-2960	493	15	against	against	ADP
inlawrev-2960	493	16	an	an	DET
inlawrev-2960	493	17	accounting	accounting	NOUN
inlawrev-2960	493	18	firm	firm	NOUN
inlawrev-2960	493	19	,	,	PUNCT
inlawrev-2960	493	20	recent	recent	ADJ
inlawrev-2960	493	21	changes	change	NOUN
inlawrev-2960	493	22	by	by	ADP
inlawrev-2960	493	23	accounting	accounting	NOUN
inlawrev-2960	493	24	firms	firm	NOUN
inlawrev-2960	493	25	to	to	PART
inlawrev-2960	493	26	reorganize	reorganize	VERB
inlawrev-2960	493	27	as	as	ADP
inlawrev-2960	493	28	corporations	corporation	NOUN
inlawrev-2960	493	29	instead	instead	ADV
inlawrev-2960	493	30	of	of	ADP
inlawrev-2960	493	31	partnerships	partnership	NOUN
inlawrev-2960	493	32	(	(	PUNCT
inlawrev-2960	493	33	to	to	PART
inlawrev-2960	493	34	reduce	reduce	VERB
inlawrev-2960	493	35	liability	liability	NOUN
inlawrev-2960	493	36	)	)	PUNCT
inlawrev-2960	493	37	would	would	AUX
inlawrev-2960	493	38	not	not	PART
inlawrev-2960	493	39	shield	shield	VERB
inlawrev-2960	493	40	firms	firm	NOUN
inlawrev-2960	493	41	because	because	SCONJ
inlawrev-2960	493	42	an	an	DET
inlawrev-2960	493	43	accounting	accounting	NOUN
inlawrev-2960	493	44	firm	firm	NOUN
inlawrev-2960	493	45	's	's	PART
inlawrev-2960	493	46	new	new	ADJ
inlawrev-2960	493	47	corporate	corporate	ADJ
inlawrev-2960	493	48	status	status	NOUN
inlawrev-2960	493	49	would	would	AUX
inlawrev-2960	493	50	not	not	PART
inlawrev-2960	493	51	be	be	AUX
inlawrev-2960	493	52	retroactive	retroactive	ADJ
inlawrev-2960	493	53	to	to	ADP
inlawrev-2960	493	54	the	the	DET
inlawrev-2960	493	55	events	event	NOUN
inlawrev-2960	493	56	in	in	ADP
inlawrev-2960	493	57	question	question	NOUN
inlawrev-2960	493	58	in	in	ADP
inlawrev-2960	493	59	these	these	DET
inlawrev-2960	493	60	suits	suit	NOUN
inlawrev-2960	493	61	.	.	PUNCT
inlawrev-2960	494	1	see	see	VERB
inlawrev-2960	494	2	dawson	dawson	PROPN
inlawrev-2960	494	3	,	,	PUNCT
inlawrev-2960	494	4	comptroller	comptroller	NOUN
inlawrev-2960	494	5	wants	want	VERB
inlawrev-2960	494	6	tougher	tough	ADJ
inlawrev-2960	494	7	laws	law	NOUN
inlawrev-2960	494	8	for	for	ADP
inlawrev-2960	494	9	accountants	accountant	NOUN
inlawrev-2960	494	10	,	,	PUNCT
inlawrev-2960	494	11	reuter	reuter	PROPN
inlawrev-2960	494	12	bus	bus	PROPN
inlawrev-2960	494	13	.	.	PUNCT
inlawrev-2960	495	1	rep	rep	PROPN
inlawrev-2960	495	2	.	.	PROPN
inlawrev-2960	495	3	,	,	PUNCT
inlawrev-2960	495	4	aug	aug	PROPN
inlawrev-2960	495	5	.	.	PROPN
inlawrev-2960	495	6	2	2	NUM
inlawrev-2960	495	7	,	,	PUNCT
inlawrev-2960	495	8	1990	1990	NUM
inlawrev-2960	495	9	;	;	PUNCT
inlawrev-2960	495	10	cowan	cowan	PROPN
inlawrev-2960	495	11	,	,	PUNCT
inlawrev-2960	495	12	c.p.a	c.p.a	PROPN
inlawrev-2960	495	13	.	.	PUNCT
inlawrev-2960	495	14	's	's	PART
inlawrev-2960	495	15	to	to	PART
inlawrev-2960	495	16	sell	sell	VERB
inlawrev-2960	495	17	stock	stock	NOUN
inlawrev-2960	495	18	in	in	ADP
inlawrev-2960	495	19	practice	practice	NOUN
inlawrev-2960	495	20	,	,	PUNCT
inlawrev-2960	495	21	n.y	n.y	PROPN
inlawrev-2960	495	22	.	.	PROPN
inlawrev-2960	495	23	times	times	PROPN
inlawrev-2960	495	24	,	,	PUNCT
inlawrev-2960	495	25	june	june	PROPN
inlawrev-2960	495	26	14	14	NUM
inlawrev-2960	495	27	,	,	PUNCT
inlawrev-2960	495	28	1990	1990	NUM
inlawrev-2960	495	29	,	,	PUNCT
inlawrev-2960	495	30	at	at	ADP
inlawrev-2960	495	31	1	1	NUM
inlawrev-2960	495	32	,	,	PUNCT
inlawrev-2960	495	33	col	col	PROPN
inlawrev-2960	495	34	.	.	PROPN
inlawrev-2960	495	35	3	3	NUM
inlawrev-2960	495	36	.	.	PUNCT
inlawrev-2960	496	1	also	also	ADV
inlawrev-2960	496	2	,	,	PUNCT
inlawrev-2960	496	3	if	if	SCONJ
inlawrev-2960	496	4	liable	liable	ADJ
inlawrev-2960	496	5	,	,	PUNCT
inlawrev-2960	496	6	accounting	accounting	NOUN
inlawrev-2960	496	7	firms	firm	NOUN
inlawrev-2960	496	8	will	will	AUX
inlawrev-2960	496	9	have	have	VERB
inlawrev-2960	496	10	to	to	PART
inlawrev-2960	496	11	pay	pay	VERB
inlawrev-2960	496	12	damages	damage	NOUN
inlawrev-2960	496	13	from	from	ADP
inlawrev-2960	496	14	their	their	PRON
inlawrev-2960	496	15	insurance	insurance	NOUN
inlawrev-2960	496	16	coverage	coverage	NOUN
inlawrev-2960	496	17	,	,	PUNCT
inlawrev-2960	496	18	but	but	CCONJ
inlawrev-2960	496	19	such	such	ADJ
inlawrev-2960	496	20	coverage	coverage	NOUN
inlawrev-2960	496	21	is	be	AUX
inlawrev-2960	496	22	significantly	significantly	ADV
inlawrev-2960	496	23	less	less	ADJ
inlawrev-2960	496	24	than	than	ADP
inlawrev-2960	496	25	many	many	ADJ
inlawrev-2960	496	26	of	of	ADP
inlawrev-2960	496	27	the	the	DET
inlawrev-2960	496	28	damages	damage	NOUN
inlawrev-2960	496	29	alleged	allege	VERB
inlawrev-2960	496	30	in	in	ADP
inlawrev-2960	496	31	the	the	DET
inlawrev-2960	496	32	suits	suit	NOUN
inlawrev-2960	496	33	against	against	ADP
inlawrev-2960	496	34	accounting	accounting	NOUN
inlawrev-2960	496	35	firms	firm	NOUN
inlawrev-2960	496	36	.	.	PUNCT
inlawrev-2960	497	1	see	see	VERB
inlawrev-2960	497	2	schachner	schachner	NOUN
inlawrev-2960	497	3	,	,	PUNCT
inlawrev-2960	497	4	s&l	s&l	PROPN
inlawrev-2960	497	5	litigation	litigation	NOUN
inlawrev-2960	497	6	wo	will	AUX
inlawrev-2960	497	7	n't	not	PART
inlawrev-2960	497	8	ruin	ruin	VERB
inlawrev-2960	497	9	accountant	accountant	NOUN
inlawrev-2960	497	10	e&o	e&o	NOUN
inlawrev-2960	497	11	market	market	NOUN
inlawrev-2960	497	12	,	,	PUNCT
inlawrev-2960	497	13	bus	bus	NOUN
inlawrev-2960	497	14	.	.	PUNCT
inlawrev-2960	498	1	ins	ins	PROPN
inlawrev-2960	498	2	.	.	PROPN
inlawrev-2960	498	3	,	,	PUNCT
inlawrev-2960	498	4	march	march	PROPN
inlawrev-2960	498	5	20	20	NUM
inlawrev-2960	498	6	,	,	PUNCT
inlawrev-2960	498	7	1989	1989	NUM
inlawrev-2960	498	8	at	at	ADP
inlawrev-2960	498	9	2	2	NUM
inlawrev-2960	498	10	(	(	PUNCT
inlawrev-2960	498	11	it	it	PRON
inlawrev-2960	498	12	is	be	AUX
inlawrev-2960	498	13	estimated	estimate	VERB
inlawrev-2960	498	14	that	that	SCONJ
inlawrev-2960	498	15	the	the	DET
inlawrev-2960	498	16	largest	large	ADJ
inlawrev-2960	498	17	accounting	accounting	NOUN
inlawrev-2960	498	18	firms	firm	NOUN
inlawrev-2960	498	19	purchase	purchase	VERB
inlawrev-2960	498	20	only	only	ADV
inlawrev-2960	498	21	$	$	SYM
inlawrev-2960	498	22	50	50	NUM
inlawrev-2960	498	23	million	million	NUM
inlawrev-2960	498	24	to	to	PART
inlawrev-2960	498	25	$	$	SYM
inlawrev-2960	498	26	100	100	NUM
inlawrev-2960	498	27	miuion	miuion	NOUN
inlawrev-2960	498	28	in	in	ADP
inlawrev-2960	498	29	professional	professional	ADJ
inlawrev-2960	498	30	liability	liability	NOUN
inlawrev-2960	498	31	coverage	coverage	NOUN
inlawrev-2960	498	32	worldwide	worldwide	ADV
inlawrev-2960	498	33	.	.	PUNCT
inlawrev-2960	498	34	)	)	PUNCT
inlawrev-2960	498	35	.	.	PUNCT
inlawrev-2960	499	1	111	111	NUM
inlawrev-2960	499	2	.	.	X
inlawrev-2960	499	3	sontag	sontag	NOUN
inlawrev-2960	499	4	,	,	PUNCT
inlawrev-2960	499	5	soured	sour	VERB
inlawrev-2960	499	6	deals	deal	NOUN
inlawrev-2960	499	7	snag	snag	VERB
inlawrev-2960	499	8	more	more	ADJ
inlawrev-2960	499	9	professionals	professional	NOUN
inlawrev-2960	499	10	:	:	PUNCT
inlawrev-2960	499	11	lawyers	lawyer	NOUN
inlawrev-2960	499	12	,	,	PUNCT
inlawrev-2960	499	13	accountants	accountant	NOUN
inlawrev-2960	499	14	and	and	CCONJ
inlawrev-2960	499	15	others	other	NOUN
inlawrev-2960	499	16	often	often	ADV
inlawrev-2960	499	17	are	be	AUX
inlawrev-2960	499	18	the	the	DET
inlawrev-2960	499	19	only	only	ADJ
inlawrev-2960	499	20	deep	deep	ADJ
inlawrev-2960	499	21	pockets	pocket	NOUN
inlawrev-2960	499	22	,	,	PUNCT
inlawrev-2960	499	23	nat'l	nat'l	PROPN
inlawrev-2960	499	24	l.j	l.j	PROPN
inlawrev-2960	499	25	.	.	PROPN
inlawrev-2960	499	26	,	,	PUNCT
inlawrev-2960	499	27	feb	feb	PROPN
inlawrev-2960	499	28	.	.	PROPN
inlawrev-2960	499	29	4	4	NUM
inlawrev-2960	499	30	,	,	PUNCT
inlawrev-2960	499	31	1991	1991	NUM
inlawrev-2960	499	32	,	,	PUNCT
inlawrev-2960	499	33	at	at	ADP
inlawrev-2960	499	34	1	1	NUM
inlawrev-2960	499	35	.	.	PUNCT
inlawrev-2960	499	36	112	112	NUM
inlawrev-2960	499	37	.	.	PUNCT
inlawrev-2960	500	1	hirschberg	hirschberg	PROPN
inlawrev-2960	500	2	&	&	CCONJ
inlawrev-2960	500	3	univer	univer	PROPN
inlawrev-2960	500	4	,	,	PUNCT
inlawrev-2960	500	5	supra	supra	PROPN
inlawrev-2960	500	6	note	note	NOUN
inlawrev-2960	500	7	96	96	NUM
inlawrev-2960	500	8	,	,	PUNCT
inlawrev-2960	500	9	at	at	ADP
inlawrev-2960	500	10	123	123	NUM
inlawrev-2960	500	11	.	.	PUNCT
inlawrev-2960	500	12	113	113	NUM
inlawrev-2960	500	13	.	.	PUNCT
inlawrev-2960	501	1	no	no	INTJ
inlawrev-2960	501	2	.	.	NOUN
inlawrev-2960	501	3	87062047	87062047	NUM
inlawrev-2960	501	4	-	-	PUNCT
inlawrev-2960	501	5	cl62242	cl62242	NOUN
inlawrev-2960	501	6	(	(	PUNCT
inlawrev-2960	501	7	baltimore	baltimore	PROPN
inlawrev-2960	501	8	cir	cir	PROPN
inlawrev-2960	501	9	.	.	PUNCT
inlawrev-2960	502	1	ct	ct	PROPN
inlawrev-2960	502	2	.	.	NOUN
inlawrev-2960	502	3	1985	1985	NUM
inlawrev-2960	502	4	)	)	PUNCT
inlawrev-2960	502	5	.	.	PUNCT
inlawrev-2960	503	1	114	114	NUM
inlawrev-2960	503	2	.	.	PUNCT
inlawrev-2960	504	1	i	i	PRON
inlawrev-2960	504	2	d.	d.	PROPN
inlawrev-2960	504	3	see	see	VERB
inlawrev-2960	504	4	also	also	ADV
inlawrev-2960	504	5	hirschberg	hirschberg	PROPN
inlawrev-2960	504	6	&	&	CCONJ
inlawrev-2960	504	7	univer	univer	PROPN
inlawrev-2960	504	8	,	,	PUNCT
inlawrev-2960	504	9	supra	supra	PROPN
inlawrev-2960	504	10	note	note	NOUN
inlawrev-2960	504	11	96	96	NUM
inlawrev-2960	504	12	,	,	PUNCT
inlawrev-2960	504	13	at	at	ADP
inlawrev-2960	504	14	123	123	NUM
inlawrev-2960	504	15	.	.	PUNCT
inlawrev-2960	505	1	115	115	NUM
inlawrev-2960	505	2	.	.	PUNCT
inlawrev-2960	506	1	hirschberg	hirschberg	PROPN
inlawrev-2960	506	2	&	&	CCONJ
inlawrev-2960	506	3	univer	univer	PROPN
inlawrev-2960	506	4	,	,	PUNCT
inlawrev-2960	506	5	supra	supra	PROPN
inlawrev-2960	506	6	note	note	NOUN
inlawrev-2960	506	7	96	96	NUM
inlawrev-2960	506	8	,	,	PUNCT
inlawrev-2960	506	9	at	at	ADP
inlawrev-2960	506	10	123	123	NUM
inlawrev-2960	506	11	-	-	SYM
inlawrev-2960	506	12	24	24	NUM
inlawrev-2960	506	13	.	.	PUNCT
inlawrev-2960	507	1	see	see	VERB
inlawrev-2960	507	2	also	also	ADV
inlawrev-2960	507	3	tucker	tucker	PROPN
inlawrev-2960	507	4	&	&	CCONJ
inlawrev-2960	507	5	eisenhofer	eisenhofer	PROPN
inlawrev-2960	507	6	,	,	PUNCT
inlawrev-2960	507	7	supra	supra	PROPN
inlawrev-2960	507	8	note	note	NOUN
inlawrev-2960	507	9	102	102	NUM
inlawrev-2960	507	10	,	,	PUNCT
inlawrev-2960	507	11	at	at	ADP
inlawrev-2960	507	12	17	17	NUM
inlawrev-2960	507	13	.	.	PUNCT
inlawrev-2960	507	14	116	116	NUM
inlawrev-2960	507	15	.	.	PUNCT
inlawrev-2960	508	1	e.g.	e.g.	ADV
inlawrev-2960	508	2	,	,	PUNCT
inlawrev-2960	508	3	popkin	popkin	PROPN
inlawrev-2960	508	4	v.	v.	PROPN
inlawrev-2960	508	5	jacoby	jacoby	PROPN
inlawrev-2960	508	6	,	,	PUNCT
inlawrev-2960	508	7	no	no	INTJ
inlawrev-2960	508	8	.	.	NOUN
inlawrev-2960	508	9	88	88	NUM
inlawrev-2960	508	10	-	-	SYM
inlawrev-2960	508	11	1713	1713	NUM
inlawrev-2960	508	12	(	(	PUNCT
inlawrev-2960	508	13	e.d	e.d	PROPN
inlawrev-2960	508	14	.	.	PROPN
inlawrev-2960	508	15	pa	pa	PROPN
inlawrev-2960	508	16	.	.	PROPN
inlawrev-2960	508	17	1989	1989	NUM
inlawrev-2960	508	18	)	)	PUNCT
inlawrev-2960	508	19	(	(	PUNCT
inlawrev-2960	508	20	class	class	NOUN
inlawrev-2960	508	21	action	action	NOUN
inlawrev-2960	508	22	brought	bring	VERB
inlawrev-2960	508	23	by	by	ADP
inlawrev-2960	508	24	depositors	depositor	NOUN
inlawrev-2960	508	25	at	at	ADP
inlawrev-2960	508	26	sunrise	sunrise	NOUN
inlawrev-2960	508	27	savings	saving	NOUN
inlawrev-2960	508	28	and	and	CCONJ
inlawrev-2960	508	29	loan	loan	NOUN
inlawrev-2960	508	30	association	association	NOUN
inlawrev-2960	508	31	against	against	ADP
inlawrev-2960	508	32	s&l	s&l	PROPN
inlawrev-2960	508	33	directors	director	NOUN
inlawrev-2960	508	34	and	and	CCONJ
inlawrev-2960	508	35	officers	officer	NOUN
inlawrev-2960	508	36	and	and	CCONJ
inlawrev-2960	508	37	against	against	ADP
inlawrev-2960	508	38	accounting	accounting	NOUN
inlawrev-2960	508	39	firm	firm	NOUN
inlawrev-2960	508	40	deloitte	deloitte	PROPN
inlawrev-2960	508	41	,	,	PUNCT
inlawrev-2960	508	42	haskins	haskins	PROPN
inlawrev-2960	508	43	&	&	CCONJ
inlawrev-2960	508	44	sells	sells	PROPN
inlawrev-2960	508	45	)	)	PUNCT
inlawrev-2960	508	46	.	.	PUNCT
inlawrev-2960	509	1	117	117	NUM
inlawrev-2960	509	2	.	.	PUNCT
inlawrev-2960	510	1	e.g.	e.g.	ADV
inlawrev-2960	510	2	,	,	PUNCT
inlawrev-2960	510	3	colonial	colonial	ADJ
inlawrev-2960	510	4	bank	bank	NOUN
inlawrev-2960	510	5	of	of	ADP
inlawrev-2960	510	6	ala	ala	PROPN
inlawrev-2960	510	7	.	.	PUNCT
inlawrev-2960	511	1	v.	v.	ADP
inlawrev-2960	511	2	ridley	ridley	PROPN
inlawrev-2960	511	3	&	&	CCONJ
inlawrev-2960	511	4	schweigert	schweigert	NOUN
inlawrev-2960	511	5	,	,	PUNCT
inlawrev-2960	511	6	551	551	NUM
inlawrev-2960	511	7	so	so	ADV
inlawrev-2960	511	8	.	.	PUNCT
inlawrev-2960	512	1	2d	2d	NUM
inlawrev-2960	512	2	390	390	NUM
inlawrev-2960	512	3	(	(	PUNCT
inlawrev-2960	512	4	ala	ala	PROPN
inlawrev-2960	512	5	.	.	PROPN
inlawrev-2960	512	6	1989	1989	NUM
inlawrev-2960	512	7	)	)	PUNCT
inlawrev-2960	512	8	.	.	PUNCT
inlawrev-2960	513	1	118	118	NUM
inlawrev-2960	513	2	.	.	X
inlawrev-2960	514	1	e.g.	e.g.	ADV
inlawrev-2960	514	2	,	,	PUNCT
inlawrev-2960	514	3	blake	blake	PROPN
inlawrev-2960	514	4	v.	v.	PROPN
inlawrev-2960	514	5	dierdorff	dierdorff	PROPN
inlawrev-2960	514	6	,	,	PUNCT
inlawrev-2960	514	7	856	856	NUM
inlawrev-2960	514	8	f.2d	f.2d	NOUN
inlawrev-2960	514	9	1365	1365	NUM
inlawrev-2960	514	10	(	(	PUNCT
inlawrev-2960	514	11	9th	9th	ADJ
inlawrev-2960	514	12	cir	cir	NOUN
inlawrev-2960	514	13	.	.	PUNCT
inlawrev-2960	514	14	1988	1988	NUM
inlawrev-2960	514	15	)	)	PUNCT
inlawrev-2960	514	16	;	;	PUNCT
inlawrev-2960	514	17	bedevian	bedevian	PROPN
inlawrev-2960	514	18	v.	v.	PROPN
inlawrev-2960	514	19	ernst	ernst	PROPN
inlawrev-2960	514	20	&	&	CCONJ
inlawrev-2960	514	21	whinney	whinney	PROPN
inlawrev-2960	514	22	,	,	PUNCT
inlawrev-2960	514	23	no	no	NOUN
inlawrev-2960	514	24	.	.	NOUN
inlawrev-2960	514	25	89	89	NUM
inlawrev-2960	514	26	civ	civ	NOUN
inlawrev-2960	514	27	6541	6541	NUM
inlawrev-2960	514	28	(	(	PUNCT
inlawrev-2960	514	29	rjw	rjw	PROPN
inlawrev-2960	514	30	)	)	PUNCT
inlawrev-2960	514	31	(	(	PUNCT
inlawrev-2960	514	32	s.d.n.y	s.d.n.y	PROPN
inlawrev-2960	514	33	.	.	PROPN
inlawrev-2960	514	34	1989	1989	NUM
inlawrev-2960	514	35	)	)	PUNCT
inlawrev-2960	514	36	.	.	PUNCT
inlawrev-2960	515	1	119	119	NUM
inlawrev-2960	515	2	.	.	PUNCT
inlawrev-2960	516	1	e.g.	e.g.	ADV
inlawrev-2960	516	2	,	,	PUNCT
inlawrev-2960	516	3	e.f	e.f	PROPN
inlawrev-2960	516	4	.	.	PROPN
inlawrev-2960	516	5	hutton	hutton	PROPN
inlawrev-2960	516	6	mortgage	mortgage	PROPN
inlawrev-2960	516	7	corp	corp	PROPN
inlawrev-2960	516	8	.	.	PROPN
inlawrev-2960	517	1	v.	v.	PROPN
inlawrev-2960	517	2	pappas	pappas	PROPN
inlawrev-2960	517	3	,	,	PUNCT
inlawrev-2960	517	4	690	690	NUM
inlawrev-2960	517	5	f.	f.	PROPN
inlawrev-2960	517	6	supp	supp	PROPN
inlawrev-2960	517	7	.	.	PUNCT
inlawrev-2960	518	1	1465	1465	NUM
inlawrev-2960	518	2	(	(	PUNCT
inlawrev-2960	518	3	d.	d.	PROPN
inlawrev-2960	518	4	md	md	PROPN
inlawrev-2960	518	5	.	.	PROPN
inlawrev-2960	518	6	1988	1988	NUM
inlawrev-2960	518	7	)	)	PUNCT
inlawrev-2960	518	8	(	(	PUNCT
inlawrev-2960	518	9	purchaser	purchaser	NOUN
inlawrev-2960	518	10	of	of	ADP
inlawrev-2960	518	11	loans	loan	NOUN
inlawrev-2960	518	12	)	)	PUNCT
inlawrev-2960	518	13	;	;	PUNCT
inlawrev-2960	518	14	brockton	brockton	PROPN
inlawrev-2960	518	15	sav	sav	PROPN
inlawrev-2960	518	16	.	.	PUNCT
inlawrev-2960	518	17	bank	bank	PROPN
inlawrev-2960	518	18	v.	v.	ADP
inlawrev-2960	518	19	peat	peat	NOUN
inlawrev-2960	518	20	,	,	PUNCT
inlawrev-2960	518	21	marwick	marwick	PROPN
inlawrev-2960	518	22	,	,	PUNCT
inlawrev-2960	518	23	mitchell	mitchell	PROPN
inlawrev-2960	518	24	&	&	CCONJ
inlawrev-2960	518	25	co.	co.	PROPN
inlawrev-2960	518	26	,	,	PUNCT
inlawrev-2960	518	27	577	577	NUM
inlawrev-2960	518	28	f.	f.	PROPN
inlawrev-2960	518	29	supp	supp	PROPN
inlawrev-2960	518	30	.	.	PUNCT
inlawrev-2960	519	1	1281	1281	NUM
inlawrev-2960	519	2	(	(	PUNCT
inlawrev-2960	519	3	d.	d.	PROPN
inlawrev-2960	519	4	mass	mass	PROPN
inlawrev-2960	519	5	.	.	PROPN
inlawrev-2960	519	6	1983	1983	NUM
inlawrev-2960	519	7	)	)	PUNCT
inlawrev-2960	519	8	(	(	PUNCT
inlawrev-2960	519	9	purchaser	purchaser	NOUN
inlawrev-2960	519	10	of	of	ADP
inlawrev-2960	519	11	certificates	certificate	NOUN
inlawrev-2960	519	12	of	of	ADP
inlawrev-2960	519	13	deposit	deposit	NOUN
inlawrev-2960	519	14	)	)	PUNCT
inlawrev-2960	519	15	.	.	PUNCT
inlawrev-2960	520	1	1991	1991	NUM
inlawrev-2960	520	2	]	]	PUNCT
inlawrev-2960	520	3	accountants	accountant	NOUN
inlawrev-2960	520	4	*	*	NOUN
inlawrev-2960	520	5	liability	liability	NOUN
inlawrev-2960	520	6	497	497	NUM
inlawrev-2960	520	7	that	that	PRON
inlawrev-2960	520	8	later	later	ADV
inlawrev-2960	520	9	became	become	VERB
inlawrev-2960	520	10	insolvent	insolvent	ADJ
inlawrev-2960	520	11	,	,	PUNCT
inlawrev-2960	520	12	'	'	PUNCT
inlawrev-2960	520	13	^	^	NOUN
inlawrev-2960	520	14	°	°	NUM
inlawrev-2960	520	15	and	and	CCONJ
inlawrev-2960	520	16	even	even	ADV
inlawrev-2960	520	17	accountants	accountant	NOUN
inlawrev-2960	520	18	who	who	PRON
inlawrev-2960	520	19	sue	sue	VERB
inlawrev-2960	520	20	their	their	PRON
inlawrev-2960	520	21	predecessor	predecessor	NOUN
inlawrev-2960	520	22	auditors	auditor	NOUN
inlawrev-2960	520	23	.	.	PUNCT
inlawrev-2960	521	1	'	'	PUNCT
inlawrev-2960	521	2	^^	^^	PUNCT
inlawrev-2960	521	3	currently	currently	ADV
inlawrev-2960	521	4	,	,	PUNCT
inlawrev-2960	521	5	jurisdictions	jurisdiction	NOUN
inlawrev-2960	521	6	have	have	AUX
inlawrev-2960	521	7	adopted	adopt	VERB
inlawrev-2960	521	8	three	three	NUM
inlawrev-2960	521	9	different	different	ADJ
inlawrev-2960	521	10	approaches	approach	NOUN
inlawrev-2960	521	11	to	to	ADP
inlawrev-2960	521	12	determining	determine	VERB
inlawrev-2960	521	13	whether	whether	SCONJ
inlawrev-2960	521	14	a	a	DET
inlawrev-2960	521	15	nonclient	nonclient	PROPN
inlawrev-2960	521	16	third	third	PROPN
inlawrev-2960	521	17	party	party	PROPN
inlawrev-2960	521	18	has	have	AUX
inlawrev-2960	521	19	standing	stand	VERB
inlawrev-2960	521	20	to	to	PART
inlawrev-2960	521	21	sue	sue	VERB
inlawrev-2960	521	22	an	an	DET
inlawrev-2960	521	23	auditor	auditor	NOUN
inlawrev-2960	521	24	for	for	ADP
inlawrev-2960	521	25	negligence	negligence	NOUN
inlawrev-2960	521	26	.	.	PUNCT
inlawrev-2960	521	27	'	'	PUNCT
inlawrev-2960	522	1	"	"	PUNCT
inlawrev-2960	522	2	the	the	DET
inlawrev-2960	522	3	three	three	NUM
inlawrev-2960	522	4	basic	basic	ADJ
inlawrev-2960	522	5	approaches	approach	NOUN
inlawrev-2960	522	6	—	—	PUNCT
inlawrev-2960	522	7	established	establish	VERB
inlawrev-2960	522	8	by	by	ADP
inlawrev-2960	522	9	the	the	DET
inlawrev-2960	522	10	strict	strict	ADJ
inlawrev-2960	522	11	privity	privity	NOUN
inlawrev-2960	522	12	rule	rule	NOUN
inlawrev-2960	522	13	,	,	PUNCT
inlawrev-2960	522	14	the	the	DET
inlawrev-2960	522	15	restatement	restatement	NOUN
inlawrev-2960	522	16	rule	rule	NOUN
inlawrev-2960	522	17	,	,	PUNCT
inlawrev-2960	522	18	and	and	CCONJ
inlawrev-2960	522	19	the	the	DET
inlawrev-2960	522	20	liberal	liberal	ADJ
inlawrev-2960	522	21	foreseeability	foreseeability	NOUN
inlawrev-2960	522	22	rule	rule	NOUN
inlawrev-2960	522	23	—	—	PUNCT
inlawrev-2960	522	24	differ	differ	VERB
inlawrev-2960	522	25	essentially	essentially	ADV
inlawrev-2960	522	26	as	as	ADP
inlawrev-2960	522	27	to	to	ADP
inlawrev-2960	522	28	the	the	DET
inlawrev-2960	522	29	number	number	NOUN
inlawrev-2960	522	30	of	of	ADP
inlawrev-2960	522	31	potential	potential	ADJ
inlawrev-2960	522	32	plaintiffs	plaintiff	NOUN
inlawrev-2960	522	33	that	that	PRON
inlawrev-2960	522	34	may	may	AUX
inlawrev-2960	522	35	bring	bring	VERB
inlawrev-2960	522	36	suit	suit	NOUN
inlawrev-2960	522	37	against	against	ADP
inlawrev-2960	522	38	the	the	DET
inlawrev-2960	522	39	accounting	accounting	NOUN
inlawrev-2960	522	40	firm	firm	NOUN
inlawrev-2960	522	41	.	.	PUNCT
inlawrev-2960	522	42	'^^	'^^	PROPN
inlawrev-2960	523	1	thus	thus	ADV
inlawrev-2960	523	2	,	,	PUNCT
inlawrev-2960	523	3	the	the	DET
inlawrev-2960	523	4	ability	ability	NOUN
inlawrev-2960	523	5	of	of	ADP
inlawrev-2960	523	6	a	a	DET
inlawrev-2960	523	7	third	third	ADJ
inlawrev-2960	523	8	party	party	NOUN
inlawrev-2960	523	9	to	to	PART
inlawrev-2960	523	10	bring	bring	VERB
inlawrev-2960	523	11	a	a	DET
inlawrev-2960	523	12	claim	claim	NOUN
inlawrev-2960	523	13	against	against	ADP
inlawrev-2960	523	14	an	an	DET
inlawrev-2960	523	15	accounting	accounting	NOUN
inlawrev-2960	523	16	firm	firm	NOUN
inlawrev-2960	523	17	for	for	ADP
inlawrev-2960	523	18	s&l	s&l	PROPN
inlawrev-2960	523	19	audits	audits	NOUN
inlawrev-2960	523	20	is	be	AUX
inlawrev-2960	523	21	therefore	therefore	ADV
inlawrev-2960	523	22	determined	determine	VERB
inlawrev-2960	523	23	by	by	ADP
inlawrev-2960	523	24	the	the	DET
inlawrev-2960	523	25	status	status	NOUN
inlawrev-2960	523	26	of	of	ADP
inlawrev-2960	523	27	accountants	accountant	NOUN
inlawrev-2960	523	28	*	*	PUNCT
inlawrev-2960	523	29	liability	liability	NOUN
inlawrev-2960	523	30	law	law	NOUN
inlawrev-2960	523	31	in	in	ADP
inlawrev-2960	523	32	that	that	DET
inlawrev-2960	523	33	jurisdiction	jurisdiction	NOUN
inlawrev-2960	523	34	.	.	PUNCT
inlawrev-2960	524	1	in	in	ADP
inlawrev-2960	524	2	jurisdictions	jurisdiction	NOUN
inlawrev-2960	524	3	following	follow	VERB
inlawrev-2960	524	4	the	the	DET
inlawrev-2960	524	5	traditional	traditional	ADJ
inlawrev-2960	524	6	privity	privity	NOUN
inlawrev-2960	524	7	rule	rule	NOUN
inlawrev-2960	524	8	of	of	ADP
inlawrev-2960	524	9	ultramares	ultramares	PROPN
inlawrev-2960	524	10	corp	corp	PROPN
inlawrev-2960	524	11	.	.	PROPN
inlawrev-2960	524	12	v.	v.	ADP
inlawrev-2960	524	13	touche,^^	touche,^^	PROPN
inlawrev-2960	524	14	accountants	accountant	NOUN
inlawrev-2960	524	15	are	be	AUX
inlawrev-2960	524	16	liable	liable	ADJ
inlawrev-2960	524	17	only	only	ADV
inlawrev-2960	524	18	to	to	ADP
inlawrev-2960	524	19	parties	party	NOUN
inlawrev-2960	524	20	with	with	ADP
inlawrev-2960	524	21	whom	whom	PRON
inlawrev-2960	524	22	they	they	PRON
inlawrev-2960	524	23	are	be	AUX
inlawrev-2960	524	24	in	in	ADP
inlawrev-2960	524	25	privity	privity	NOUN
inlawrev-2960	524	26	of	of	ADP
inlawrev-2960	524	27	contract	contract	NOUN
inlawrev-2960	524	28	.	.	PUNCT
inlawrev-2960	525	1	'	'	PUNCT
inlawrev-2960	525	2	^^	^^	PUNCT
inlawrev-2960	525	3	therefore	therefore	ADV
inlawrev-2960	525	4	,	,	PUNCT
inlawrev-2960	525	5	under	under	ADP
inlawrev-2960	525	6	the	the	DET
inlawrev-2960	525	7	strict	strict	ADJ
inlawrev-2960	525	8	privity	privity	NOUN
inlawrev-2960	525	9	rule	rule	NOUN
inlawrev-2960	525	10	,	,	PUNCT
inlawrev-2960	525	11	a	a	DET
inlawrev-2960	525	12	third	third	ADJ
inlawrev-2960	525	13	party	party	NOUN
inlawrev-2960	525	14	does	do	AUX
inlawrev-2960	525	15	not	not	PART
inlawrev-2960	525	16	have	have	AUX
inlawrev-2960	525	17	standing	stand	VERB
inlawrev-2960	525	18	to	to	PART
inlawrev-2960	525	19	sue	sue	VERB
inlawrev-2960	525	20	an	an	DET
inlawrev-2960	525	21	accountant	accountant	NOUN
inlawrev-2960	525	22	because	because	SCONJ
inlawrev-2960	525	23	the	the	DET
inlawrev-2960	525	24	contract	contract	NOUN
inlawrev-2960	525	25	was	be	AUX
inlawrev-2960	525	26	between	between	ADP
inlawrev-2960	525	27	the	the	DET
inlawrev-2960	525	28	auditor	auditor	NOUN
inlawrev-2960	525	29	and	and	CCONJ
inlawrev-2960	525	30	the	the	DET
inlawrev-2960	525	31	institution	institution	NOUN
inlawrev-2960	525	32	,	,	PUNCT
inlawrev-2960	525	33	not	not	PART
inlawrev-2960	525	34	the	the	DET
inlawrev-2960	525	35	auditor	auditor	NOUN
inlawrev-2960	525	36	and	and	CCONJ
inlawrev-2960	525	37	the	the	DET
inlawrev-2960	525	38	third	third	ADJ
inlawrev-2960	525	39	party	party	NOUN
inlawrev-2960	525	40	.	.	PUNCT
inlawrev-2960	526	1	'	'	PUNCT
inlawrev-2960	526	2	^^	^^	PUNCT
inlawrev-2960	526	3	interestingly	interestingly	ADV
inlawrev-2960	526	4	,	,	PUNCT
inlawrev-2960	526	5	the	the	DET
inlawrev-2960	526	6	new	new	PROPN
inlawrev-2960	526	7	york	york	PROPN
inlawrev-2960	526	8	court	court	PROPN
inlawrev-2960	526	9	of	of	ADP
inlawrev-2960	526	10	appeals	appeal	NOUN
inlawrev-2960	526	11	recently	recently	ADV
inlawrev-2960	526	12	modified	modify	VERB
inlawrev-2960	526	13	the	the	DET
inlawrev-2960	526	14	strict	strict	ADJ
inlawrev-2960	526	15	privity	privity	NOUN
inlawrev-2960	526	16	rule	rule	NOUN
inlawrev-2960	526	17	in	in	ADP
inlawrev-2960	526	18	credit	credit	PROPN
inlawrev-2960	526	19	alliance	alliance	PROPN
inlawrev-2960	526	20	corp	corp	PROPN
inlawrev-2960	526	21	.	.	PROPN
inlawrev-2960	527	1	v.	v.	PROPN
inlawrev-2960	527	2	arthur	arthur	PROPN
inlawrev-2960	527	3	andersen	andersen	PROPN
inlawrev-2960	527	4	&	&	CCONJ
inlawrev-2960	527	5	co.^^"^	co.^^"^	PROPN
inlawrev-2960	528	1	and	and	CCONJ
inlawrev-2960	529	1	held	hold	VERB
inlawrev-2960	529	2	that	that	SCONJ
inlawrev-2960	529	3	accountants	accountant	NOUN
inlawrev-2960	529	4	are	be	AUX
inlawrev-2960	529	5	hable	hable	ADJ
inlawrev-2960	529	6	to	to	ADP
inlawrev-2960	529	7	parties	party	NOUN
inlawrev-2960	529	8	with	with	ADP
inlawrev-2960	529	9	whom	whom	PRON
inlawrev-2960	529	10	they	they	PRON
inlawrev-2960	529	11	are	be	AUX
inlawrev-2960	529	12	in	in	ADP
inlawrev-2960	529	13	privity	privity	NOUN
inlawrev-2960	529	14	,	,	PUNCT
inlawrev-2960	529	15	and	and	CCONJ
inlawrev-2960	529	16	to	to	ADP
inlawrev-2960	529	17	those	those	PRON
inlawrev-2960	529	18	in	in	ADP
inlawrev-2960	529	19	a	a	DET
inlawrev-2960	529	20	relationship	relationship	NOUN
inlawrev-2960	530	1	*	*	PUNCT
inlawrev-2960	530	2	*	*	PUNCT
inlawrev-2960	530	3	sufficiently	sufficiently	ADV
inlawrev-2960	530	4	120	120	NUM
inlawrev-2960	530	5	.	.	PUNCT
inlawrev-2960	531	1	e.g.	e.g.	ADV
inlawrev-2960	531	2	,	,	PUNCT
inlawrev-2960	531	3	idaho	idaho	PROPN
inlawrev-2960	531	4	bank	bank	PROPN
inlawrev-2960	531	5	&	&	CCONJ
inlawrev-2960	531	6	trust	trust	PROPN
inlawrev-2960	531	7	co.	co.	PROPN
inlawrev-2960	531	8	v.	v.	ADP
inlawrev-2960	531	9	first	first	PROPN
inlawrev-2960	531	10	bancorp	bancorp	PROPN
inlawrev-2960	531	11	of	of	ADP
inlawrev-2960	531	12	idaho	idaho	PROPN
inlawrev-2960	531	13	,	,	PUNCT
inlawrev-2960	531	14	115	115	NUM
inlawrev-2960	531	15	idaho	idaho	PROPN
inlawrev-2960	531	16	1082	1082	NUM
inlawrev-2960	531	17	,	,	PUNCT
inlawrev-2960	531	18	772	772	NUM
inlawrev-2960	531	19	p.2d	p.2d	SYM
inlawrev-2960	531	20	720	720	NUM
inlawrev-2960	531	21	(	(	PUNCT
inlawrev-2960	531	22	1989	1989	NUM
inlawrev-2960	531	23	)	)	PUNCT
inlawrev-2960	531	24	.	.	PUNCT
inlawrev-2960	532	1	121	121	NUM
inlawrev-2960	532	2	.	.	PUNCT
inlawrev-2960	532	3	see	see	VERB
inlawrev-2960	532	4	hirschberg	hirschberg	PROPN
inlawrev-2960	532	5	&	&	CCONJ
inlawrev-2960	532	6	univer	univer	PROPN
inlawrev-2960	532	7	,	,	PUNCT
inlawrev-2960	532	8	supra	supra	PROPN
inlawrev-2960	532	9	note	note	NOUN
inlawrev-2960	532	10	96	96	NUM
inlawrev-2960	532	11	,	,	PUNCT
inlawrev-2960	532	12	at	at	ADP
inlawrev-2960	532	13	130	130	NUM
inlawrev-2960	532	14	.	.	PUNCT
inlawrev-2960	532	15	122	122	NUM
inlawrev-2960	532	16	.	.	PUNCT
inlawrev-2960	533	1	tucker	tucker	PROPN
inlawrev-2960	533	2	&	&	CCONJ
inlawrev-2960	533	3	eisenhofer	eisenhofer	PROPN
inlawrev-2960	533	4	,	,	PUNCT
inlawrev-2960	533	5	supra	supra	PROPN
inlawrev-2960	533	6	note	note	NOUN
inlawrev-2960	533	7	102	102	NUM
inlawrev-2960	533	8	,	,	PUNCT
inlawrev-2960	533	9	at	at	ADP
inlawrev-2960	533	10	17	17	NUM
inlawrev-2960	533	11	.	.	PUNCT
inlawrev-2960	534	1	see	see	VERB
inlawrev-2960	534	2	generally	generally	ADV
inlawrev-2960	534	3	bagby	bagby	PROPN
inlawrev-2960	534	4	&	&	CCONJ
inlawrev-2960	534	5	ruhnka	ruhnka	PROPN
inlawrev-2960	534	6	,	,	PUNCT
inlawrev-2960	534	7	supra	supra	PROPN
inlawrev-2960	534	8	note	note	NOUN
inlawrev-2960	534	9	7	7	NUM
inlawrev-2960	534	10	,	,	PUNCT
inlawrev-2960	534	11	at	at	ADP
inlawrev-2960	534	12	149	149	NUM
inlawrev-2960	534	13	;	;	PUNCT
inlawrev-2960	534	14	elliott	elliott	PROPN
inlawrev-2960	534	15	,	,	PUNCT
inlawrev-2960	534	16	expanding	expand	VERB
inlawrev-2960	534	17	third	third	ADJ
inlawrev-2960	534	18	party	party	NOUN
inlawrev-2960	534	19	liability	liability	NOUN
inlawrev-2960	534	20	for	for	ADP
inlawrev-2960	534	21	accountants	accountant	NOUN
inlawrev-2960	534	22	:	:	PUNCT
inlawrev-2960	534	23	finding	find	VERB
inlawrev-2960	534	24	a	a	DET
inlawrev-2960	534	25	middle	middle	ADJ
inlawrev-2960	534	26	ground	ground	NOUN
inlawrev-2960	534	27	:	:	PUNCT
inlawrev-2960	534	28	blue	blue	ADJ
inlawrev-2960	534	29	bell	bell	NOUN
inlawrev-2960	534	30	v.	v.	ADP
inlawrev-2960	534	31	peat	peat	NOUN
inlawrev-2960	534	32	,	,	PUNCT
inlawrev-2960	534	33	marwick	marwick	PROPN
inlawrev-2960	534	34	,	,	PUNCT
inlawrev-2960	534	35	mitchell	mitchell	PROPN
inlawrev-2960	534	36	&	&	CCONJ
inlawrev-2960	534	37	co.	co.	PROPN
inlawrev-2960	534	38	,	,	PUNCT
inlawrev-2960	534	39	19	19	NUM
inlawrev-2960	534	40	tex	tex	PROPN
inlawrev-2960	534	41	.	.	PROPN
inlawrev-2960	534	42	tech	tech	PROPN
inlawrev-2960	534	43	l.	l.	PROPN
inlawrev-2960	534	44	rev	rev	PROPN
inlawrev-2960	534	45	.	.	PROPN
inlawrev-2960	534	46	171	171	NUM
inlawrev-2960	534	47	(	(	PUNCT
inlawrev-2960	534	48	1988	1988	NUM
inlawrev-2960	534	49	)	)	PUNCT
inlawrev-2960	534	50	;	;	PUNCT
inlawrev-2960	534	51	hawkins	hawkin	NOUN
inlawrev-2960	534	52	,	,	PUNCT
inlawrev-2960	534	53	professional	professional	ADJ
inlawrev-2960	534	54	negligence	negligence	NOUN
inlawrev-2960	534	55	liability	liability	NOUN
inlawrev-2960	534	56	of	of	ADP
inlawrev-2960	534	57	public	public	ADJ
inlawrev-2960	534	58	accountants	accountant	NOUN
inlawrev-2960	534	59	,	,	PUNCT
inlawrev-2960	534	60	12	12	NUM
inlawrev-2960	534	61	vand	vand	NOUN
inlawrev-2960	534	62	.	.	PUNCT
inlawrev-2960	535	1	l.	l.	PROPN
inlawrev-2960	535	2	rev	rev	PROPN
inlawrev-2960	535	3	.	.	PROPN
inlawrev-2960	536	1	797	797	NUM
inlawrev-2960	536	2	(	(	PUNCT
inlawrev-2960	536	3	1959	1959	NUM
inlawrev-2960	536	4	)	)	PUNCT
inlawrev-2960	537	1	;	;	PUNCT
inlawrev-2960	537	2	marinelli	marinelli	PROPN
inlawrev-2960	537	3	,	,	PUNCT
inlawrev-2960	537	4	accountants	accountant	NOUN
inlawrev-2960	537	5	'	'	PART
inlawrev-2960	537	6	liability	liability	NOUN
inlawrev-2960	537	7	to	to	ADP
inlawrev-2960	537	8	third	third	ADJ
inlawrev-2960	537	9	parties	party	NOUN
inlawrev-2960	537	10	,	,	PUNCT
inlawrev-2960	537	11	16	16	NUM
inlawrev-2960	537	12	omo	omo	NOUN
inlawrev-2960	537	13	.	.	PUNCT
inlawrev-2960	538	1	n.u.l	n.u.l	AUX
inlawrev-2960	538	2	.	.	PROPN
inlawrev-2960	538	3	rev	rev	PROPN
inlawrev-2960	538	4	.	.	PROPN
inlawrev-2960	538	5	1	1	NUM
inlawrev-2960	538	6	(	(	PUNCT
inlawrev-2960	538	7	1989	1989	NUM
inlawrev-2960	538	8	)	)	PUNCT
inlawrev-2960	538	9	;	;	PUNCT
inlawrev-2960	538	10	miuian	miuian	X
inlawrev-2960	538	11	,	,	PUNCT
inlawrev-2960	538	12	an	an	DET
inlawrev-2960	538	13	accountant	accountant	NOUN
inlawrev-2960	538	14	's	's	PART
inlawrev-2960	538	15	liability	liability	NOUN
inlawrev-2960	538	16	to	to	ADP
inlawrev-2960	538	17	third	third	ADJ
inlawrev-2960	538	18	parties	party	NOUN
inlawrev-2960	538	19	:	:	PUNCT
inlawrev-2960	538	20	a	a	DET
inlawrev-2960	538	21	continued	continue	VERB
inlawrev-2960	538	22	assault	assault	NOUN
inlawrev-2960	538	23	on	on	ADP
inlawrev-2960	538	24	the	the	DET
inlawrev-2960	538	25	citadel	citadel	PROPN
inlawrev-2960	538	26	of	of	ADP
inlawrev-2960	538	27	privity	privity	NOUN
inlawrev-2960	538	28	,	,	PUNCT
inlawrev-2960	538	29	19	19	NUM
inlawrev-2960	538	30	stetson	stetson	NOUN
inlawrev-2960	538	31	l.	l.	PROPN
inlawrev-2960	538	32	rev	rev	PROPN
inlawrev-2960	538	33	.	.	PROPN
inlawrev-2960	538	34	711	711	NUM
inlawrev-2960	538	35	(	(	PUNCT
inlawrev-2960	538	36	1990	1990	NUM
inlawrev-2960	538	37	)	)	PUNCT
inlawrev-2960	538	38	;	;	PUNCT
inlawrev-2960	539	1	brodsky	brodsky	NOUN
inlawrev-2960	539	2	,	,	PUNCT
inlawrev-2960	539	3	accountant	accountant	NOUN
inlawrev-2960	539	4	liability	liability	NOUN
inlawrev-2960	539	5	to	to	ADP
inlawrev-2960	539	6	non	non	NOUN
inlawrev-2960	539	7	-	-	NOUN
inlawrev-2960	539	8	clients	client	NOUN
inlawrev-2960	539	9	,	,	PUNCT
inlawrev-2960	539	10	n.y.l.j	n.y.l.j	PROPN
inlawrev-2960	539	11	.	.	PUNCT
inlawrev-2960	539	12	dec	dec	PROPN
inlawrev-2960	539	13	.	.	PROPN
inlawrev-2960	539	14	18	18	NUM
inlawrev-2960	539	15	,	,	PUNCT
inlawrev-2960	539	16	1990	1990	NUM
inlawrev-2960	539	17	,	,	PUNCT
inlawrev-2960	539	18	at	at	ADP
inlawrev-2960	539	19	3	3	NUM
inlawrev-2960	539	20	;	;	PUNCT
inlawrev-2960	539	21	cooper	cooper	NOUN
inlawrev-2960	539	22	,	,	PUNCT
inlawrev-2960	539	23	accountants	accountant	NOUN
inlawrev-2960	539	24	'	'	PART
inlawrev-2960	539	25	liability	liability	NOUN
inlawrev-2960	539	26	:	:	PUNCT
inlawrev-2960	539	27	privity	privity	NOUN
inlawrev-2960	539	28	rule	rule	NOUN
inlawrev-2960	539	29	is	be	AUX
inlawrev-2960	539	30	necessary	necessary	ADJ
inlawrev-2960	539	31	in	in	ADP
inlawrev-2960	539	32	today	today	NOUN
inlawrev-2960	539	33	's	's	PART
inlawrev-2960	539	34	marketplace	marketplace	NOUN
inlawrev-2960	539	35	,	,	PUNCT
inlawrev-2960	539	36	n.y.l.j	n.y.l.j	PROPN
inlawrev-2960	539	37	.	.	PROPN
inlawrev-2960	539	38	,	,	PUNCT
inlawrev-2960	539	39	apr	apr	PROPN
inlawrev-2960	539	40	.	.	PROPN
inlawrev-2960	539	41	9	9	NUM
inlawrev-2960	539	42	,	,	PUNCT
inlawrev-2960	539	43	1990	1990	NUM
inlawrev-2960	539	44	,	,	PUNCT
inlawrev-2960	539	45	at	at	ADP
inlawrev-2960	539	46	1	1	NUM
inlawrev-2960	539	47	;	;	PUNCT
inlawrev-2960	539	48	annotation	annotation	NOUN
inlawrev-2960	539	49	,	,	PUNCT
inlawrev-2960	539	50	liability	liability	NOUN
inlawrev-2960	539	51	of	of	ADP
inlawrev-2960	539	52	public	public	ADJ
inlawrev-2960	539	53	accountants	accountant	NOUN
inlawrev-2960	539	54	to	to	ADP
inlawrev-2960	539	55	third	third	ADJ
inlawrev-2960	539	56	parties	party	NOUN
inlawrev-2960	539	57	,	,	PUNCT
inlawrev-2960	539	58	46	46	NUM
inlawrev-2960	539	59	a.l.r.3rd	a.l.r.3rd	PROPN
inlawrev-2960	539	60	979	979	NUM
inlawrev-2960	539	61	(	(	PUNCT
inlawrev-2960	539	62	1985	1985	NUM
inlawrev-2960	539	63	)	)	PUNCT
inlawrev-2960	539	64	.	.	PUNCT
inlawrev-2960	540	1	123	123	NUM
inlawrev-2960	540	2	.	.	PUNCT
inlawrev-2960	541	1	tucker	tucker	PROPN
inlawrev-2960	541	2	&	&	CCONJ
inlawrev-2960	541	3	eisenhofer	eisenhofer	PROPN
inlawrev-2960	541	4	,	,	PUNCT
inlawrev-2960	541	5	supra	supra	PROPN
inlawrev-2960	541	6	note	note	NOUN
inlawrev-2960	541	7	102	102	NUM
inlawrev-2960	541	8	,	,	PUNCT
inlawrev-2960	541	9	at	at	ADP
inlawrev-2960	541	10	18	18	NUM
inlawrev-2960	541	11	.	.	PUNCT
inlawrev-2960	541	12	124	124	NUM
inlawrev-2960	541	13	.	.	PUNCT
inlawrev-2960	542	1	255	255	NUM
inlawrev-2960	542	2	n.y	n.y	PROPN
inlawrev-2960	542	3	.	.	PROPN
inlawrev-2960	542	4	170	170	NUM
inlawrev-2960	542	5	,	,	PUNCT
inlawrev-2960	542	6	174	174	NUM
inlawrev-2960	542	7	n.e.2d	n.e.2d	NOUN
inlawrev-2960	542	8	441	441	NUM
inlawrev-2960	542	9	(	(	PUNCT
inlawrev-2960	542	10	1931	1931	NUM
inlawrev-2960	542	11	)	)	PUNCT
inlawrev-2960	542	12	.	.	PUNCT
inlawrev-2960	543	1	125	125	NUM
inlawrev-2960	543	2	.	.	PUNCT
inlawrev-2960	544	1	i	i	PRON
inlawrev-2960	544	2	d.	d.	PROPN
inlawrev-2960	544	3	126	126	NUM
inlawrev-2960	544	4	.	.	PUNCT
inlawrev-2960	545	1	i	i	PRON
inlawrev-2960	545	2	d.	d.	PROPN
inlawrev-2960	545	3	see	see	VERB
inlawrev-2960	545	4	also	also	ADV
inlawrev-2960	545	5	koch	koch	PROPN
inlawrev-2960	545	6	indus	indus	PROPN
inlawrev-2960	545	7	,	,	PUNCT
inlawrev-2960	545	8	v.	v.	CCONJ
inlawrev-2960	545	9	vosko	vosko	ADV
inlawrev-2960	545	10	,	,	PUNCT
inlawrev-2960	545	11	494	494	NUM
inlawrev-2960	545	12	f.2d	f.2d	NOUN
inlawrev-2960	545	13	713	713	NUM
inlawrev-2960	545	14	(	(	PUNCT
inlawrev-2960	545	15	10th	10th	ADJ
inlawrev-2960	545	16	cir	cir	NOUN
inlawrev-2960	545	17	.	.	PROPN
inlawrev-2960	545	18	1974	1974	NUM
inlawrev-2960	545	19	)	)	PUNCT
inlawrev-2960	545	20	;	;	PUNCT
inlawrev-2960	545	21	stephens	stephens	PROPN
inlawrev-2960	545	22	indus	indus	PROPN
inlawrev-2960	545	23	,	,	PUNCT
inlawrev-2960	545	24	v.	v.	PROPN
inlawrev-2960	545	25	haskins	haskins	PROPN
inlawrev-2960	545	26	&	&	CCONJ
inlawrev-2960	545	27	sells	sells	PROPN
inlawrev-2960	545	28	,	,	PUNCT
inlawrev-2960	545	29	438	438	NUM
inlawrev-2960	545	30	f.2d	f.2d	NUM
inlawrev-2960	545	31	357	357	NUM
inlawrev-2960	545	32	(	(	PUNCT
inlawrev-2960	545	33	10th	10th	ADJ
inlawrev-2960	545	34	cir	cir	NOUN
inlawrev-2960	545	35	.	.	PROPN
inlawrev-2960	545	36	1971	1971	NUM
inlawrev-2960	545	37	)	)	PUNCT
inlawrev-2960	545	38	;	;	PUNCT
inlawrev-2960	545	39	hartford	hartford	PROPN
inlawrev-2960	545	40	accident	accident	PROPN
inlawrev-2960	545	41	&	&	CCONJ
inlawrev-2960	545	42	indem	indem	PROPN
inlawrev-2960	545	43	.	.	PUNCT
inlawrev-2960	545	44	co.	co.	PROPN
inlawrev-2960	546	1	v.	v.	CCONJ
inlawrev-2960	546	2	parente	parente	PROPN
inlawrev-2960	546	3	,	,	PUNCT
inlawrev-2960	546	4	randolph	randolph	PROPN
inlawrev-2960	546	5	,	,	PUNCT
inlawrev-2960	546	6	orlando	orlando	PROPN
inlawrev-2960	546	7	,	,	PUNCT
inlawrev-2960	546	8	carey	carey	PROPN
inlawrev-2960	546	9	&	&	CCONJ
inlawrev-2960	546	10	assoc	assoc	PROPN
inlawrev-2960	546	11	,	,	PUNCT
inlawrev-2960	546	12	642	642	NUM
inlawrev-2960	546	13	f.	f.	PROPN
inlawrev-2960	546	14	supp	supp	PROPN
inlawrev-2960	546	15	.	.	PUNCT
inlawrev-2960	547	1	38	38	NUM
inlawrev-2960	547	2	(	(	PUNCT
inlawrev-2960	547	3	m.d	m.d	PROPN
inlawrev-2960	547	4	.	.	PROPN
inlawrev-2960	547	5	pa	pa	PROPN
inlawrev-2960	547	6	.	.	PROPN
inlawrev-2960	547	7	1985	1985	NUM
inlawrev-2960	547	8	)	)	PUNCT
inlawrev-2960	547	9	;	;	PUNCT
inlawrev-2960	548	1	safeco	safeco	PROPN
inlawrev-2960	548	2	ins	ins	PROPN
inlawrev-2960	548	3	.	.	PUNCT
inlawrev-2960	548	4	co.	co.	PROPN
inlawrev-2960	548	5	of	of	ADP
inlawrev-2960	548	6	am	am	PROPN
inlawrev-2960	548	7	.	.	PUNCT
inlawrev-2960	549	1	v.	v.	ADP
inlawrev-2960	549	2	stockton	stockton	PROPN
inlawrev-2960	549	3	bates	bates	PROPN
inlawrev-2960	549	4	co.	co.	PROPN
inlawrev-2960	549	5	,	,	PUNCT
inlawrev-2960	549	6	no	no	INTJ
inlawrev-2960	549	7	.	.	NOUN
inlawrev-2960	549	8	83	83	NUM
inlawrev-2960	549	9	-	-	PUNCT
inlawrev-2960	549	10	6207	6207	NUM
inlawrev-2960	549	11	(	(	PUNCT
inlawrev-2960	549	12	e.d	e.d	PROPN
inlawrev-2960	549	13	.	.	PROPN
inlawrev-2960	549	14	pa	pa	PROPN
inlawrev-2960	549	15	.	.	PROPN
inlawrev-2960	549	16	1985	1985	NUM
inlawrev-2960	549	17	)	)	PUNCT
inlawrev-2960	549	18	;	;	PUNCT
inlawrev-2960	549	19	shofstall	shofstall	VERB
inlawrev-2960	549	20	v.	v.	ADP
inlawrev-2960	549	21	allied	ally	VERB
inlawrev-2960	549	22	van	van	PROPN
inlawrev-2960	549	23	lines	line	NOUN
inlawrev-2960	549	24	,	,	PUNCT
inlawrev-2960	549	25	455	455	NUM
inlawrev-2960	549	26	f.	f.	PROPN
inlawrev-2960	549	27	supp	supp	PROPN
inlawrev-2960	549	28	.	.	PUNCT
inlawrev-2960	550	1	351	351	NUM
inlawrev-2960	550	2	(	(	PUNCT
inlawrev-2960	550	3	n.d	n.d	PROPN
inlawrev-2960	550	4	.	.	PROPN
inlawrev-2960	550	5	111	111	NUM
inlawrev-2960	550	6	.	.	PUNCT
inlawrev-2960	550	7	1978	1978	NUM
inlawrev-2960	550	8	)	)	PUNCT
inlawrev-2960	550	9	;	;	PUNCT
inlawrev-2960	550	10	canaveral	canaveral	PROPN
inlawrev-2960	550	11	capital	capital	PROPN
inlawrev-2960	550	12	corp	corp	PROPN
inlawrev-2960	550	13	.	.	PROPN
inlawrev-2960	551	1	v.	v.	PROPN
inlawrev-2960	551	2	bruce	bruce	PROPN
inlawrev-2960	551	3	,	,	PUNCT
inlawrev-2960	551	4	214	214	NUM
inlawrev-2960	551	5	so	so	ADV
inlawrev-2960	551	6	.	.	PUNCT
inlawrev-2960	552	1	2d	2d	NOUN
inlawrev-2960	552	2	505	505	NUM
inlawrev-2960	552	3	(	(	PUNCT
inlawrev-2960	552	4	fla	fla	PROPN
inlawrev-2960	552	5	.	.	PUNCT
inlawrev-2960	553	1	app	app	PROPN
inlawrev-2960	553	2	.	.	PROPN
inlawrev-2960	553	3	1968	1968	NUM
inlawrev-2960	553	4	)	)	PUNCT
inlawrev-2960	553	5	;	;	PUNCT
inlawrev-2960	553	6	mcdonald	mcdonald	PROPN
inlawrev-2960	553	7	,	,	PUNCT
inlawrev-2960	553	8	accountants	accountant	NOUN
inlawrev-2960	553	9	'	'	PART
inlawrev-2960	553	10	liability	liability	NOUN
inlawrev-2960	553	11	to	to	ADP
inlawrev-2960	553	12	third	third	ADJ
inlawrev-2960	553	13	parties	party	NOUN
inlawrev-2960	553	14	:	:	PUNCT
inlawrev-2960	553	15	unmanageable	unmanageable	ADJ
inlawrev-2960	553	16	risks	risk	NOUN
inlawrev-2960	553	17	of	of	ADP
inlawrev-2960	553	18	foreseeability	foreseeability	NOUN
inlawrev-2960	553	19	,	,	PUNCT
inlawrev-2960	553	20	57	57	NUM
inlawrev-2960	553	21	def	def	ADJ
inlawrev-2960	553	22	.	.	PUNCT
inlawrev-2960	554	1	couns	couns	PROPN
inlawrev-2960	554	2	.	.	PUNCT
inlawrev-2960	555	1	j.	j.	PROPN
inlawrev-2960	555	2	194	194	NUM
inlawrev-2960	555	3	,	,	PUNCT
inlawrev-2960	555	4	195	195	NUM
inlawrev-2960	555	5	;	;	PUNCT
inlawrev-2960	555	6	tucker	tucker	PROPN
inlawrev-2960	555	7	&	&	CCONJ
inlawrev-2960	555	8	eisenhofer	eisenhofer	PROPN
inlawrev-2960	555	9	,	,	PUNCT
inlawrev-2960	555	10	supra	supra	PROPN
inlawrev-2960	555	11	note	note	NOUN
inlawrev-2960	555	12	102	102	NUM
inlawrev-2960	555	13	,	,	PUNCT
inlawrev-2960	555	14	at	at	ADP
inlawrev-2960	555	15	17	17	NUM
inlawrev-2960	555	16	.	.	PUNCT
inlawrev-2960	556	1	127	127	NUM
inlawrev-2960	556	2	.	.	PUNCT
inlawrev-2960	557	1	65	65	NUM
inlawrev-2960	557	2	n.y.2d	n.y.2d	NUM
inlawrev-2960	557	3	536	536	NUM
inlawrev-2960	557	4	,	,	PUNCT
inlawrev-2960	557	5	483	483	NUM
inlawrev-2960	557	6	n.e.2d	n.e.2d	NOUN
inlawrev-2960	557	7	110	110	NUM
inlawrev-2960	557	8	,	,	PUNCT
inlawrev-2960	557	9	493	493	NUM
inlawrev-2960	557	10	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2960	557	11	435	435	NUM
inlawrev-2960	557	12	(	(	PUNCT
inlawrev-2960	557	13	1985	1985	NUM
inlawrev-2960	557	14	)	)	PUNCT
inlawrev-2960	557	15	.	.	PUNCT
inlawrev-2960	558	1	498	498	NUM
inlawrev-2960	558	2	indiana	indiana	PROPN
inlawrev-2960	558	3	law	law	PROPN
inlawrev-2960	558	4	review	review	NOUN
inlawrev-2960	559	1	[	[	X
inlawrev-2960	559	2	vol	vol	NOUN
inlawrev-2960	559	3	.	.	PUNCT
inlawrev-2960	559	4	25:475	25:475	NUM
inlawrev-2960	559	5	approaching	approach	VERB
inlawrev-2960	559	6	privity	privity	NOUN
inlawrev-2960	559	7	"	"	PUNCT
inlawrev-2960	559	8	(	(	PUNCT
inlawrev-2960	559	9	the	the	DET
inlawrev-2960	559	10	*	*	ADJ
inlawrev-2960	559	11	*	*	ADJ
inlawrev-2960	559	12	near	near	ADP
inlawrev-2960	559	13	privity	privity	NOUN
inlawrev-2960	559	14	rule*').*^	rule*').*^	NOUN
inlawrev-2960	559	15	*	*	PUNCT
inlawrev-2960	559	16	although	although	SCONJ
inlawrev-2960	559	17	several	several	ADJ
inlawrev-2960	559	18	states	state	NOUN
inlawrev-2960	559	19	have	have	AUX
inlawrev-2960	559	20	codified	codify	VERB
inlawrev-2960	559	21	some	some	DET
inlawrev-2960	559	22	variation	variation	NOUN
inlawrev-2960	559	23	of	of	ADP
inlawrev-2960	559	24	the	the	DET
inlawrev-2960	559	25	privity	privity	NOUN
inlawrev-2960	559	26	rule,'^^	rule,'^^	PRON
inlawrev-2960	559	27	the	the	DET
inlawrev-2960	559	28	trend	trend	NOUN
inlawrev-2960	559	29	is	be	AUX
inlawrev-2960	559	30	toward	toward	ADP
inlawrev-2960	559	31	more	more	ADV
inlawrev-2960	559	32	expanded	expand	VERB
inlawrev-2960	559	33	liability	liability	NOUN
inlawrev-2960	559	34	.	.	PUNCT
inlawrev-2960	559	35	'	'	PUNCT
inlawrev-2960	560	1	^	^	NOUN
inlawrev-2960	560	2	°	°	VERB
inlawrev-2960	560	3	in	in	ADP
inlawrev-2960	560	4	jurisdictions	jurisdiction	NOUN
inlawrev-2960	560	5	following	follow	VERB
inlawrev-2960	560	6	the	the	DET
inlawrev-2960	560	7	restatement	restatement	NOUN
inlawrev-2960	560	8	approach	approach	NOUN
inlawrev-2960	560	9	,	,	PUNCT
inlawrev-2960	560	10	courts	court	NOUN
inlawrev-2960	560	11	have	have	AUX
inlawrev-2960	560	12	extended	extend	VERB
inlawrev-2960	560	13	accountants	accountant	NOUN
inlawrev-2960	560	14	'	'	PART
inlawrev-2960	560	15	liability	liability	NOUN
inlawrev-2960	560	16	for	for	ADP
inlawrev-2960	560	17	negligence	negligence	NOUN
inlawrev-2960	560	18	not	not	PART
inlawrev-2960	560	19	only	only	ADV
inlawrev-2960	560	20	to	to	ADP
inlawrev-2960	560	21	those	those	PRON
inlawrev-2960	560	22	with	with	ADP
inlawrev-2960	560	23	whom	whom	PRON
inlawrev-2960	560	24	the	the	DET
inlawrev-2960	560	25	accountant	accountant	NOUN
inlawrev-2960	560	26	is	be	AUX
inlawrev-2960	560	27	in	in	ADP
inlawrev-2960	560	28	contractual	contractual	ADJ
inlawrev-2960	560	29	privity	privity	NOUN
inlawrev-2960	560	30	,	,	PUNCT
inlawrev-2960	560	31	but	but	CCONJ
inlawrev-2960	560	32	also	also	ADV
inlawrev-2960	560	33	to	to	ADP
inlawrev-2960	560	34	particular	particular	ADJ
inlawrev-2960	560	35	parties	party	NOUN
inlawrev-2960	560	36	whom	whom	PRON
inlawrev-2960	560	37	the	the	DET
inlawrev-2960	560	38	accountant	accountant	NOUN
inlawrev-2960	560	39	anticipated	anticipate	VERB
inlawrev-2960	560	40	would	would	AUX
inlawrev-2960	560	41	receive	receive	VERB
inlawrev-2960	560	42	and	and	CCONJ
inlawrev-2960	560	43	rely	rely	VERB
inlawrev-2960	560	44	upon	upon	SCONJ
inlawrev-2960	560	45	the	the	DET
inlawrev-2960	560	46	audit	audit	NOUN
inlawrev-2960	560	47	report.*^	report.*^	PROPN
inlawrev-2960	560	48	'	'	PUNCT
inlawrev-2960	560	49	the	the	DET
inlawrev-2960	560	50	restatement	restatement	NOUN
inlawrev-2960	560	51	(	(	PUNCT
inlawrev-2960	560	52	second	second	ADJ
inlawrev-2960	560	53	)	)	PUNCT
inlawrev-2960	560	54	of	of	ADP
inlawrev-2960	560	55	torts	torts	PROPN
inlawrev-2960	560	56	states	state	VERB
inlawrev-2960	560	57	that	that	SCONJ
inlawrev-2960	560	58	an	an	DET
inlawrev-2960	560	59	accountant	accountant	NOUN
inlawrev-2960	560	60	is	be	AUX
inlawrev-2960	560	61	liable	liable	ADJ
inlawrev-2960	560	62	to	to	ADP
inlawrev-2960	560	63	:	:	PUNCT
inlawrev-2960	560	64	a	a	X
inlawrev-2960	560	65	)	)	PUNCT
inlawrev-2960	560	66	the	the	DET
inlawrev-2960	560	67	person	person	NOUN
inlawrev-2960	560	68	or	or	CCONJ
inlawrev-2960	560	69	one	one	NUM
inlawrev-2960	560	70	of	of	ADP
inlawrev-2960	560	71	a	a	DET
inlawrev-2960	560	72	limited	limited	ADJ
inlawrev-2960	560	73	group	group	NOUN
inlawrev-2960	560	74	of	of	ADP
inlawrev-2960	560	75	persons	person	NOUN
inlawrev-2960	560	76	for	for	ADP
inlawrev-2960	560	77	whose	whose	DET
inlawrev-2960	560	78	benefit	benefit	NOUN
inlawrev-2960	560	79	and	and	CCONJ
inlawrev-2960	560	80	guidance	guidance	NOUN
inlawrev-2960	560	81	[	[	X
inlawrev-2960	560	82	the	the	DET
inlawrev-2960	560	83	accountant	accountant	NOUN
inlawrev-2960	560	84	]	]	PUNCT
inlawrev-2960	560	85	intends	intend	VERB
inlawrev-2960	560	86	to	to	PART
inlawrev-2960	560	87	supply	supply	VERB
inlawrev-2960	560	88	the	the	DET
inlawrev-2960	560	89	information	information	NOUN
inlawrev-2960	560	90	or	or	CCONJ
inlawrev-2960	560	91	knows	know	VERB
inlawrev-2960	560	92	that	that	SCONJ
inlawrev-2960	560	93	the	the	DET
inlawrev-2960	560	94	recipient	recipient	NOUN
inlawrev-2960	560	95	intends	intend	VERB
inlawrev-2960	560	96	to	to	PART
inlawrev-2960	560	97	supply	supply	VERB
inlawrev-2960	560	98	it	it	PRON
inlawrev-2960	560	99	;	;	PUNCT
inlawrev-2960	560	100	and	and	CCONJ
inlawrev-2960	560	101	b	b	X
inlawrev-2960	560	102	)	)	PUNCT
inlawrev-2960	560	103	through	through	ADP
inlawrev-2960	560	104	reliance	reliance	NOUN
inlawrev-2960	560	105	upon	upon	SCONJ
inlawrev-2960	560	106	it	it	PRON
inlawrev-2960	560	107	in	in	ADP
inlawrev-2960	560	108	a	a	DET
inlawrev-2960	560	109	transaction	transaction	NOUN
inlawrev-2960	560	110	that	that	PRON
inlawrev-2960	560	111	[	[	X
inlawrev-2960	560	112	the	the	DET
inlawrev-2960	560	113	accountant	accountant	NOUN
inlawrev-2960	560	114	]	]	PUNCT
inlawrev-2960	560	115	intends	intend	VERB
inlawrev-2960	560	116	the	the	DET
inlawrev-2960	560	117	information	information	NOUN
inlawrev-2960	560	118	to	to	PART
inlawrev-2960	560	119	influence	influence	VERB
inlawrev-2960	560	120	or	or	CCONJ
inlawrev-2960	560	121	knows	know	VERB
inlawrev-2960	560	122	that	that	SCONJ
inlawrev-2960	560	123	the	the	DET
inlawrev-2960	560	124	recipient	recipient	NOUN
inlawrev-2960	560	125	so	so	ADV
inlawrev-2960	560	126	intends	intend	VERB
inlawrev-2960	560	127	or	or	CCONJ
inlawrev-2960	560	128	in	in	ADP
inlawrev-2960	560	129	a	a	DET
inlawrev-2960	560	130	substantially	substantially	ADV
inlawrev-2960	560	131	similar	similar	ADJ
inlawrev-2960	560	132	transaction	transaction	NOUN
inlawrev-2960	560	133	.	.	PUNCT
inlawrev-2960	561	1	'^^	'^^	PROPN
inlawrev-2960	561	2	finally	finally	ADV
inlawrev-2960	561	3	,	,	PUNCT
inlawrev-2960	561	4	a	a	DET
inlawrev-2960	561	5	few	few	ADJ
inlawrev-2960	561	6	jurisdictions	jurisdiction	NOUN
inlawrev-2960	561	7	have	have	AUX
inlawrev-2960	561	8	recently	recently	ADV
inlawrev-2960	561	9	adopted	adopt	VERB
inlawrev-2960	561	10	a	a	DET
inlawrev-2960	561	11	more	more	ADV
inlawrev-2960	561	12	liberal	liberal	ADJ
inlawrev-2960	561	13	foreseeability	foreseeability	NOUN
inlawrev-2960	561	14	rule	rule	NOUN
inlawrev-2960	561	15	which	which	PRON
inlawrev-2960	561	16	significantly	significantly	ADV
inlawrev-2960	561	17	expands	expand	VERB
inlawrev-2960	561	18	an	an	DET
inlawrev-2960	561	19	accountant	accountant	NOUN
inlawrev-2960	561	20	's	's	PART
inlawrev-2960	561	21	liability	liability	NOUN
inlawrev-2960	561	22	for	for	ADP
inlawrev-2960	561	23	an	an	DET
inlawrev-2960	561	24	inadequate	inadequate	ADJ
inlawrev-2960	561	25	audit	audit	NOUN
inlawrev-2960	561	26	.	.	PUNCT
inlawrev-2960	561	27	'	'	PUNCT
inlawrev-2960	561	28	"	"	PUNCT
inlawrev-2960	561	29	in	in	ADP
inlawrev-2960	561	30	a	a	DET
inlawrev-2960	561	31	movement	movement	NOUN
inlawrev-2960	561	32	from	from	ADP
inlawrev-2960	561	33	contract	contract	NOUN
inlawrev-2960	561	34	law	law	NOUN
inlawrev-2960	561	35	toward	toward	ADP
inlawrev-2960	561	36	tort	tort	NOUN
inlawrev-2960	561	37	law	law	NOUN
inlawrev-2960	561	38	,	,	PUNCT
inlawrev-2960	561	39	the	the	DET
inlawrev-2960	561	40	foreseeability	foreseeability	NOUN
inlawrev-2960	561	41	rule	rule	NOUN
inlawrev-2960	561	42	provides	provide	VERB
inlawrev-2960	561	43	that	that	SCONJ
inlawrev-2960	561	44	accountants	accountant	NOUN
inlawrev-2960	561	45	are	be	AUX
inlawrev-2960	561	46	potentially	potentially	ADV
inlawrev-2960	561	47	128	128	NUM
inlawrev-2960	561	48	.	.	PUNCT
inlawrev-2960	562	1	i	i	PRON
inlawrev-2960	562	2	d.	d.	PROPN
inlawrev-2960	562	3	see	see	VERB
inlawrev-2960	562	4	also	also	ADV
inlawrev-2960	562	5	toro	toro	PROPN
inlawrev-2960	562	6	co.	co.	PROPN
inlawrev-2960	562	7	v.	v.	ADP
inlawrev-2960	562	8	krouse	krouse	PROPN
inlawrev-2960	562	9	,	,	PUNCT
inlawrev-2960	562	10	kern	kern	PROPN
inlawrev-2960	562	11	&	&	CCONJ
inlawrev-2960	562	12	co.	co.	PROPN
inlawrev-2960	562	13	,	,	PUNCT
inlawrev-2960	562	14	827	827	NUM
inlawrev-2960	562	15	f.2d	f.2d	NOUN
inlawrev-2960	562	16	155	155	NUM
inlawrev-2960	562	17	,	,	PUNCT
inlawrev-2960	562	18	161	161	NUM
inlawrev-2960	562	19	(	(	PUNCT
inlawrev-2960	562	20	7th	7th	ADJ
inlawrev-2960	562	21	cir	cir	NOUN
inlawrev-2960	562	22	.	.	PUNCT
inlawrev-2960	562	23	1987	1987	NUM
inlawrev-2960	562	24	)	)	PUNCT
inlawrev-2960	562	25	(	(	PUNCT
inlawrev-2960	562	26	accounting	accounting	NOUN
inlawrev-2960	562	27	firm	firm	NOUN
inlawrev-2960	562	28	and	and	CCONJ
inlawrev-2960	562	29	individual	individual	ADJ
inlawrev-2960	562	30	accountants	accountant	NOUN
inlawrev-2960	562	31	not	not	PART
inlawrev-2960	562	32	liable	liable	ADJ
inlawrev-2960	562	33	for	for	ADP
inlawrev-2960	562	34	negligence	negligence	NOUN
inlawrev-2960	562	35	to	to	ADP
inlawrev-2960	562	36	third	third	ADJ
inlawrev-2960	562	37	party	party	NOUN
inlawrev-2960	562	38	who	who	PRON
inlawrev-2960	562	39	relied	rely	VERB
inlawrev-2960	562	40	on	on	ADP
inlawrev-2960	562	41	audit	audit	NOUN
inlawrev-2960	562	42	report	report	NOUN
inlawrev-2960	562	43	unless	unless	SCONJ
inlawrev-2960	562	44	accountant	accountant	NOUN
inlawrev-2960	562	45	's	's	PART
inlawrev-2960	562	46	conduct	conduct	NOUN
inlawrev-2960	562	47	reveals	reveal	VERB
inlawrev-2960	562	48	accountant	accountant	NOUN
inlawrev-2960	562	49	had	have	VERB
inlawrev-2960	562	50	actual	actual	ADJ
inlawrev-2960	562	51	knowledge	knowledge	NOUN
inlawrev-2960	562	52	that	that	SCONJ
inlawrev-2960	562	53	"	"	PUNCT
inlawrev-2960	562	54	the	the	DET
inlawrev-2960	562	55	particular	particular	ADJ
inlawrev-2960	562	56	person	person	NOUN
inlawrev-2960	562	57	or	or	CCONJ
inlawrev-2960	562	58	entity	entity	NOUN
inlawrev-2960	562	59	bringing	bring	VERB
inlawrev-2960	562	60	the	the	DET
inlawrev-2960	562	61	law	law	NOUN
inlawrev-2960	562	62	suit	suit	NOUN
inlawrev-2960	562	63	would	would	AUX
inlawrev-2960	562	64	rely	rely	VERB
inlawrev-2960	562	65	on	on	ADP
inlawrev-2960	562	66	the	the	DET
inlawrev-2960	562	67	information	information	NOUN
inlawrev-2960	562	68	given	give	VERB
inlawrev-2960	562	69	"	"	PUNCT
inlawrev-2960	562	70	)	)	PUNCT
inlawrev-2960	562	71	;	;	PUNCT
inlawrev-2960	562	72	brodsky	brodsky	PROPN
inlawrev-2960	562	73	,	,	PUNCT
inlawrev-2960	562	74	supra	supra	PROPN
inlawrev-2960	562	75	note	note	PROPN
inlawrev-2960	562	76	122	122	NUM
inlawrev-2960	562	77	,	,	PUNCT
inlawrev-2960	562	78	at	at	ADP
inlawrev-2960	562	79	3	3	NUM
inlawrev-2960	562	80	.	.	NOUN
inlawrev-2960	562	81	129	129	NUM
inlawrev-2960	562	82	.	.	PUNCT
inlawrev-2960	563	1	ark	ark	PROPN
inlawrev-2960	563	2	.	.	PROPN
inlawrev-2960	563	3	stat	stat	PROPN
inlawrev-2960	563	4	.	.	PUNCT
inlawrev-2960	564	1	ann	ann	PROPN
inlawrev-2960	564	2	.	.	PUNCT
inlawrev-2960	565	1	§	§	PROPN
inlawrev-2960	565	2	16	16	NUM
inlawrev-2960	565	3	-	-	SYM
inlawrev-2960	565	4	114	114	NUM
inlawrev-2960	565	5	-	-	SYM
inlawrev-2960	565	6	302	302	NUM
inlawrev-2960	565	7	(	(	PUNCT
inlawrev-2960	565	8	1987	1987	NUM
inlawrev-2960	565	9	)	)	PUNCT
inlawrev-2960	565	10	;	;	PUNCT
inlawrev-2960	565	11	iii	iii	X
inlawrev-2960	565	12	.	.	PUNCT
inlawrev-2960	565	13	rev	rev	PROPN
inlawrev-2960	565	14	.	.	PROPN
inlawrev-2960	565	15	stat	stat	PROPN
inlawrev-2960	565	16	.	.	PUNCT
inlawrev-2960	566	1	ch	ch	PROPN
inlawrev-2960	566	2	.	.	PUNCT
inlawrev-2960	566	3	ill	ill	PROPN
inlawrev-2960	566	4	,	,	PUNCT
inlawrev-2960	566	5	para	para	NOUN
inlawrev-2960	566	6	.	.	PUNCT
inlawrev-2960	567	1	5535.1	5535.1	NUM
inlawrev-2960	567	2	(	(	PUNCT
inlawrev-2960	567	3	1986	1986	NUM
inlawrev-2960	567	4	)	)	PUNCT
inlawrev-2960	567	5	;	;	PUNCT
inlawrev-2960	567	6	kan	kan	PROPN
inlawrev-2960	567	7	.	.	PROPN
inlawrev-2960	567	8	stat	stat	PROPN
inlawrev-2960	567	9	.	.	PUNCT
inlawrev-2960	568	1	ann	ann	PROPN
inlawrev-2960	568	2	.	.	PUNCT
inlawrev-2960	569	1	§	§	PROPN
inlawrev-2960	569	2	1	1	NUM
inlawrev-2960	569	3	-	-	SYM
inlawrev-2960	569	4	402	402	NUM
inlawrev-2960	569	5	(	(	PUNCT
inlawrev-2960	569	6	1990	1990	NUM
inlawrev-2960	569	7	)	)	PUNCT
inlawrev-2960	569	8	.	.	PUNCT
inlawrev-2960	570	1	130	130	NUM
inlawrev-2960	570	2	.	.	PUNCT
inlawrev-2960	570	3	marinelli	marinelli	PROPN
inlawrev-2960	570	4	,	,	PUNCT
inlawrev-2960	570	5	supra	supra	PROPN
inlawrev-2960	570	6	note	note	PROPN
inlawrev-2960	570	7	122	122	NUM
inlawrev-2960	570	8	,	,	PUNCT
inlawrev-2960	570	9	at	at	ADP
inlawrev-2960	570	10	9	9	NUM
inlawrev-2960	570	11	.	.	PUNCT
inlawrev-2960	570	12	131	131	NUM
inlawrev-2960	570	13	.	.	PUNCT
inlawrev-2960	571	1	see	see	VERB
inlawrev-2960	571	2	,	,	PUNCT
inlawrev-2960	571	3	e.g.	e.g.	ADV
inlawrev-2960	571	4	,	,	PUNCT
inlawrev-2960	571	5	briggs	briggs	PROPN
inlawrev-2960	571	6	v.	v.	ADP
inlawrev-2960	571	7	sterner	stern	ADJ
inlawrev-2960	571	8	,	,	PUNCT
inlawrev-2960	571	9	529	529	NUM
inlawrev-2960	571	10	f.	f.	PROPN
inlawrev-2960	571	11	supp	supp	PROPN
inlawrev-2960	571	12	.	.	PUNCT
inlawrev-2960	572	1	1155	1155	NUM
inlawrev-2960	572	2	(	(	PUNCT
inlawrev-2960	572	3	s.d	s.d	PROPN
inlawrev-2960	572	4	.	.	PROPN
inlawrev-2960	572	5	iowa	iowa	PROPN
inlawrev-2960	572	6	1981	1981	NUM
inlawrev-2960	572	7	)	)	PUNCT
inlawrev-2960	572	8	;	;	PUNCT
inlawrev-2960	572	9	ingram	ingram	PROPN
inlawrev-2960	572	10	indus	indus	PROPN
inlawrev-2960	572	11	.	.	PUNCT
inlawrev-2960	573	1	v.	v.	ADP
inlawrev-2960	573	2	nowicki	nowicki	PROPN
inlawrev-2960	573	3	,	,	PUNCT
inlawrev-2960	573	4	527	527	NUM
inlawrev-2960	573	5	f.	f.	PROPN
inlawrev-2960	573	6	supp	supp	PROPN
inlawrev-2960	573	7	.	.	PUNCT
inlawrev-2960	574	1	683	683	NUM
inlawrev-2960	574	2	(	(	PUNCT
inlawrev-2960	574	3	e.d	e.d	PROPN
inlawrev-2960	574	4	.	.	PROPN
inlawrev-2960	574	5	ky	ky	PROPN
inlawrev-2960	574	6	.	.	PROPN
inlawrev-2960	574	7	1981	1981	NUM
inlawrev-2960	574	8	)	)	PUNCT
inlawrev-2960	574	9	;	;	PUNCT
inlawrev-2960	574	10	bonhiver	bonhiver	PROPN
inlawrev-2960	574	11	v.	v.	ADP
inlawrev-2960	574	12	graff	graff	PROPN
inlawrev-2960	574	13	,	,	PUNCT
inlawrev-2960	574	14	248	248	NUM
inlawrev-2960	574	15	n.w.2d	n.w.2d	SYM
inlawrev-2960	574	16	291	291	NUM
inlawrev-2960	574	17	(	(	PUNCT
inlawrev-2960	574	18	minn	minn	PROPN
inlawrev-2960	574	19	.	.	PROPN
inlawrev-2960	574	20	1976	1976	NUM
inlawrev-2960	574	21	)	)	PUNCT
inlawrev-2960	574	22	;	;	PUNCT
inlawrev-2960	574	23	aluma	aluma	PROPN
inlawrev-2960	574	24	kraft	kraft	PROPN
inlawrev-2960	574	25	mfg	mfg	PROPN
inlawrev-2960	574	26	.	.	PUNCT
inlawrev-2960	574	27	co.	co.	PROPN
inlawrev-2960	575	1	v.	v.	PROPN
inlawrev-2960	575	2	elmer	elmer	PROPN
inlawrev-2960	575	3	fox	fox	PROPN
inlawrev-2960	575	4	&	&	CCONJ
inlawrev-2960	575	5	co.	co.	PROPN
inlawrev-2960	575	6	,	,	PUNCT
inlawrev-2960	575	7	493	493	NUM
inlawrev-2960	575	8	s.w.2d	s.w.2d	NUM
inlawrev-2960	575	9	378	378	NUM
inlawrev-2960	575	10	(	(	PUNCT
inlawrev-2960	575	11	mo	mo	PROPN
inlawrev-2960	575	12	.	.	PROPN
inlawrev-2960	576	1	ct	ct	PROPN
inlawrev-2960	576	2	.	.	PUNCT
inlawrev-2960	577	1	app	app	PROPN
inlawrev-2960	577	2	.	.	PROPN
inlawrev-2960	577	3	1973	1973	NUM
inlawrev-2960	577	4	)	)	PUNCT
inlawrev-2960	577	5	;	;	PUNCT
inlawrev-2960	578	1	spherex	spherex	PROPN
inlawrev-2960	578	2	inc	inc	PROPN
inlawrev-2960	578	3	.	.	PROPN
inlawrev-2960	579	1	v.	v.	PROPN
inlawrev-2960	579	2	alexander	alexander	PROPN
inlawrev-2960	579	3	grant	grant	PROPN
inlawrev-2960	579	4	&	&	CCONJ
inlawrev-2960	579	5	co.	co.	PROPN
inlawrev-2960	579	6	,	,	PUNCT
inlawrev-2960	579	7	122	122	NUM
inlawrev-2960	579	8	n.h	n.h	PROPN
inlawrev-2960	579	9	.	.	PROPN
inlawrev-2960	579	10	898	898	NUM
inlawrev-2960	579	11	,	,	PUNCT
inlawrev-2960	579	12	451	451	NUM
inlawrev-2960	579	13	a.2d	a.2d	SYM
inlawrev-2960	579	14	1308	1308	NUM
inlawrev-2960	579	15	(	(	PUNCT
inlawrev-2960	579	16	1982	1982	NUM
inlawrev-2960	579	17	)	)	PUNCT
inlawrev-2960	579	18	;	;	PUNCT
inlawrev-2960	579	19	haddon	haddon	PROPN
inlawrev-2960	579	20	view	view	NOUN
inlawrev-2960	579	21	inv	inv	PROPN
inlawrev-2960	579	22	.	.	PUNCT
inlawrev-2960	580	1	co.	co.	PROPN
inlawrev-2960	581	1	v.	v.	ADP
inlawrev-2960	581	2	coopers	coopers	PROPN
inlawrev-2960	581	3	&	&	CCONJ
inlawrev-2960	581	4	lybrand	lybrand	PROPN
inlawrev-2960	581	5	,	,	PUNCT
inlawrev-2960	581	6	70	70	NUM
inlawrev-2960	581	7	ohio	ohio	PROPN
inlawrev-2960	581	8	st	st	PROPN
inlawrev-2960	581	9	.	.	PROPN
inlawrev-2960	581	10	2d	2d	PROPN
inlawrev-2960	581	11	154	154	NUM
inlawrev-2960	581	12	,	,	PUNCT
inlawrev-2960	581	13	436	436	NUM
inlawrev-2960	581	14	n.e.2d	n.e.2d	NUM
inlawrev-2960	581	15	212	212	NUM
inlawrev-2960	581	16	(	(	PUNCT
inlawrev-2960	581	17	1982	1982	NUM
inlawrev-2960	581	18	)	)	PUNCT
inlawrev-2960	581	19	;	;	PUNCT
inlawrev-2960	581	20	shatterproof	shatterproof	NOUN
inlawrev-2960	581	21	glass	glass	PROPN
inlawrev-2960	581	22	corp	corp	PROPN
inlawrev-2960	581	23	.	.	PROPN
inlawrev-2960	582	1	v.	v.	PROPN
inlawrev-2960	582	2	james	james	PROPN
inlawrev-2960	583	1	,	,	PUNCT
inlawrev-2960	583	2	466	466	NUM
inlawrev-2960	583	3	s.w.2d	s.w.2d	NUM
inlawrev-2960	583	4	873	873	NUM
inlawrev-2960	583	5	(	(	PUNCT
inlawrev-2960	583	6	tex	tex	PROPN
inlawrev-2960	583	7	.	.	PROPN
inlawrev-2960	583	8	civ	civ	PROPN
inlawrev-2960	583	9	.	.	PUNCT
inlawrev-2960	584	1	app	app	PROPN
inlawrev-2960	584	2	.	.	PROPN
inlawrev-2960	584	3	1971	1971	NUM
inlawrev-2960	584	4	)	)	PUNCT
inlawrev-2960	584	5	.	.	PUNCT
inlawrev-2960	585	1	see	see	VERB
inlawrev-2960	585	2	also	also	ADV
inlawrev-2960	585	3	gossman	gossman	NOUN
inlawrev-2960	585	4	,	,	PUNCT
inlawrev-2960	585	5	imc	imc	PROPN
inlawrev-2960	585	6	v.	v.	PROPN
inlawrev-2960	585	7	butler	butler	PROPN
inlawrev-2960	585	8	:	:	PUNCT
inlawrev-2960	585	9	a	a	DET
inlawrev-2960	585	10	case	case	NOUN
inlawrev-2960	585	11	for	for	ADP
inlawrev-2960	585	12	expanded	expand	VERB
inlawrev-2960	585	13	professional	professional	ADJ
inlawrev-2960	585	14	liability	liability	NOUN
inlawrev-2960	585	15	for	for	ADP
inlawrev-2960	585	16	negligent	negligent	ADJ
inlawrev-2960	585	17	misrepresentation	misrepresentation	NOUN
inlawrev-2960	585	18	?	?	PUNCT
inlawrev-2960	585	19	,	,	PUNCT
inlawrev-2960	585	20	26	26	NUM
inlawrev-2960	585	21	am	am	NOUN
inlawrev-2960	585	22	.	.	PUNCT
inlawrev-2960	586	1	bus	bus	NOUN
inlawrev-2960	586	2	.	.	PUNCT
inlawrev-2960	587	1	l.j	l.j	PROPN
inlawrev-2960	587	2	.	.	PROPN
inlawrev-2960	587	3	99	99	NUM
inlawrev-2960	587	4	,	,	PUNCT
inlawrev-2960	587	5	103	103	NUM
inlawrev-2960	587	6	(	(	PUNCT
inlawrev-2960	587	7	1988	1988	NUM
inlawrev-2960	587	8	)	)	PUNCT
inlawrev-2960	587	9	;	;	PUNCT
inlawrev-2960	587	10	hirschberg	hirschberg	PROPN
inlawrev-2960	587	11	&	&	CCONJ
inlawrev-2960	587	12	univer	univer	PROPN
inlawrev-2960	587	13	,	,	PUNCT
inlawrev-2960	587	14	supra	supra	PROPN
inlawrev-2960	587	15	note	note	NOUN
inlawrev-2960	587	16	96	96	NUM
inlawrev-2960	587	17	,	,	PUNCT
inlawrev-2960	587	18	at	at	ADP
inlawrev-2960	587	19	131	131	NUM
inlawrev-2960	587	20	.	.	PUNCT
inlawrev-2960	588	1	132	132	NUM
inlawrev-2960	588	2	.	.	X
inlawrev-2960	588	3	restatement	restatement	NOUN
inlawrev-2960	588	4	(	(	PUNCT
inlawrev-2960	588	5	second	second	ADJ
inlawrev-2960	588	6	)	)	PUNCT
inlawrev-2960	588	7	of	of	ADP
inlawrev-2960	588	8	torts	torts	PROPN
inlawrev-2960	588	9	§	§	PROPN
inlawrev-2960	588	10	552	552	NUM
inlawrev-2960	588	11	(	(	PUNCT
inlawrev-2960	588	12	1977	1977	NUM
inlawrev-2960	588	13	)	)	PUNCT
inlawrev-2960	588	14	.	.	PUNCT
inlawrev-2960	589	1	see	see	VERB
inlawrev-2960	589	2	also	also	ADV
inlawrev-2960	589	3	marinelli	marinelli	PROPN
inlawrev-2960	589	4	,	,	PUNCT
inlawrev-2960	589	5	supra	supra	PROPN
inlawrev-2960	589	6	note	note	PROPN
inlawrev-2960	589	7	122	122	NUM
inlawrev-2960	589	8	,	,	PUNCT
inlawrev-2960	589	9	at	at	ADP
inlawrev-2960	589	10	5	5	NUM
inlawrev-2960	589	11	.	.	PUNCT
inlawrev-2960	589	12	133	133	NUM
inlawrev-2960	589	13	.	.	PUNCT
inlawrev-2960	590	1	e.g.	e.g.	ADV
inlawrev-2960	590	2	,	,	PUNCT
inlawrev-2960	590	3	international	international	PROPN
inlawrev-2960	590	4	mortgage	mortgage	PROPN
inlawrev-2960	590	5	co.	co.	PROPN
inlawrev-2960	590	6	v.	v.	ADP
inlawrev-2960	590	7	john	john	PROPN
inlawrev-2960	590	8	p.	p.	PROPN
inlawrev-2960	590	9	butler	butler	PROPN
inlawrev-2960	590	10	accountancy	accountancy	PROPN
inlawrev-2960	590	11	corp	corp	PROPN
inlawrev-2960	590	12	.	.	PROPN
inlawrev-2960	590	13	,	,	PUNCT
inlawrev-2960	590	14	177	177	NUM
inlawrev-2960	590	15	cal	cal	NOUN
inlawrev-2960	590	16	.	.	PUNCT
inlawrev-2960	591	1	app	app	PROPN
inlawrev-2960	591	2	.	.	PUNCT
inlawrev-2960	592	1	3d	3d	PROPN
inlawrev-2960	592	2	806	806	NUM
inlawrev-2960	592	3	,	,	PUNCT
inlawrev-2960	592	4	223	223	NUM
inlawrev-2960	592	5	cal	cal	NOUN
inlawrev-2960	592	6	.	.	PUNCT
inlawrev-2960	593	1	rptr	rptr	PROPN
inlawrev-2960	593	2	.	.	PUNCT
inlawrev-2960	594	1	218	218	NUM
inlawrev-2960	594	2	(	(	PUNCT
inlawrev-2960	594	3	1986	1986	NUM
inlawrev-2960	594	4	)	)	PUNCT
inlawrev-2960	594	5	,	,	PUNCT
inlawrev-2960	594	6	touche	touche	PROPN
inlawrev-2960	594	7	ross	ross	PROPN
inlawrev-2960	594	8	&	&	CCONJ
inlawrev-2960	594	9	co.	co.	PROPN
inlawrev-2960	595	1	v.	v.	ADP
inlawrev-2960	595	2	commercial	commercial	PROPN
inlawrev-2960	595	3	union	union	PROPN
inlawrev-2960	595	4	ins	ins	PROPN
inlawrev-2960	595	5	.	.	PUNCT
inlawrev-2960	595	6	co.	co.	PROPN
inlawrev-2960	595	7	,	,	PUNCT
inlawrev-2960	595	8	514	514	NUM
inlawrev-2960	595	9	so	so	ADV
inlawrev-2960	595	10	.	.	PUNCT
inlawrev-2960	596	1	2d	2d	NOUN
inlawrev-2960	596	2	315	315	NUM
inlawrev-2960	596	3	(	(	PUNCT
inlawrev-2960	596	4	miss	miss	PROPN
inlawrev-2960	596	5	.	.	PUNCT
inlawrev-2960	596	6	1987	1987	NUM
inlawrev-2960	596	7	)	)	PUNCT
inlawrev-2960	596	8	;	;	PUNCT
inlawrev-2960	596	9	h.	h.	PROPN
inlawrev-2960	596	10	rosenblum	rosenblum	PROPN
inlawrev-2960	596	11	,	,	PUNCT
inlawrev-2960	596	12	inc	inc	PROPN
inlawrev-2960	596	13	.	.	PROPN
inlawrev-2960	597	1	v.	v.	PROPN
inlawrev-2960	597	2	adler	adler	PROPN
inlawrev-2960	597	3	,	,	PUNCT
inlawrev-2960	597	4	93	93	NUM
inlawrev-2960	597	5	n.j	n.j	PROPN
inlawrev-2960	597	6	.	.	PROPN
inlawrev-2960	597	7	324	324	NUM
inlawrev-2960	597	8	,	,	PUNCT
inlawrev-2960	597	9	461	461	NUM
inlawrev-2960	597	10	a.2d	a.2d	SYM
inlawrev-2960	597	11	138	138	NUM
inlawrev-2960	597	12	(	(	PUNCT
inlawrev-2960	597	13	1983	1983	NUM
inlawrev-2960	597	14	)	)	PUNCT
inlawrev-2960	597	15	;	;	PUNCT
inlawrev-2960	597	16	citizens	citizen	NOUN
inlawrev-2960	597	17	state	state	PROPN
inlawrev-2960	597	18	bank	bank	PROPN
inlawrev-2960	597	19	v.	v.	PROPN
inlawrev-2960	597	20	timm	timm	PROPN
inlawrev-2960	597	21	,	,	PUNCT
inlawrev-2960	597	22	schmidt	schmidt	PROPN
inlawrev-2960	597	23	&	&	CCONJ
inlawrev-2960	597	24	co.	co.	PROPN
inlawrev-2960	597	25	,	,	PUNCT
inlawrev-2960	597	26	113	113	NUM
inlawrev-2960	597	27	wis	wis	NOUN
inlawrev-2960	597	28	.	.	PUNCT
inlawrev-2960	598	1	2d	2d	PROPN
inlawrev-2960	598	2	376	376	NUM
inlawrev-2960	598	3	,	,	PUNCT
inlawrev-2960	598	4	335	335	NUM
inlawrev-2960	598	5	n.w.2d	n.w.2d	ADP
inlawrev-2960	598	6	361	361	NUM
inlawrev-2960	598	7	(	(	PUNCT
inlawrev-2960	598	8	1983	1983	NUM
inlawrev-2960	598	9	)	)	PUNCT
inlawrev-2960	598	10	.	.	PUNCT
inlawrev-2960	599	1	see	see	VERB
inlawrev-2960	599	2	also	also	ADV
inlawrev-2960	599	3	hirschberg	hirschberg	PROPN
inlawrev-2960	599	4	&	&	CCONJ
inlawrev-2960	599	5	univer	univer	PROPN
inlawrev-2960	599	6	,	,	PUNCT
inlawrev-2960	599	7	supra	supra	PROPN
inlawrev-2960	599	8	note	note	NOUN
inlawrev-2960	599	9	96	96	NUM
inlawrev-2960	599	10	,	,	PUNCT
inlawrev-2960	599	11	at	at	ADP
inlawrev-2960	599	12	125	125	NUM
inlawrev-2960	599	13	;	;	PUNCT
inlawrev-2960	599	14	gossman	gossman	NOUN
inlawrev-2960	599	15	,	,	PUNCT
inlawrev-2960	599	16	supra	supra	PROPN
inlawrev-2960	599	17	note	note	PROPN
inlawrev-2960	599	18	132	132	NUM
inlawrev-2960	599	19	,	,	PUNCT
inlawrev-2960	599	20	at	at	ADP
inlawrev-2960	599	21	99	99	NUM
inlawrev-2960	599	22	.	.	PUNCT
inlawrev-2960	599	23	1991	1991	NUM
inlawrev-2960	599	24	]	]	PUNCT
inlawrev-2960	599	25	accountants	accountant	NOUN
inlawrev-2960	599	26	'	'	PART
inlawrev-2960	599	27	liability	liability	NOUN
inlawrev-2960	599	28	499	499	NUM
inlawrev-2960	599	29	liable	liable	ADJ
inlawrev-2960	599	30	to	to	ADP
inlawrev-2960	599	31	"	"	PUNCT
inlawrev-2960	599	32	all	all	DET
inlawrev-2960	599	33	persons	person	NOUN
inlawrev-2960	599	34	injured	injure	VERB
inlawrev-2960	599	35	by	by	ADP
inlawrev-2960	599	36	reliance	reliance	NOUN
inlawrev-2960	599	37	on	on	ADP
inlawrev-2960	599	38	a	a	DET
inlawrev-2960	599	39	negligent	negligent	ADJ
inlawrev-2960	599	40	audit	audit	NOUN
inlawrev-2960	599	41	report	report	NOUN
inlawrev-2960	599	42	,	,	PUNCT
inlawrev-2960	599	43	so	so	ADV
inlawrev-2960	599	44	long	long	ADV
inlawrev-2960	599	45	as	as	SCONJ
inlawrev-2960	599	46	their	their	PRON
inlawrev-2960	599	47	reliance	reliance	NOUN
inlawrev-2960	599	48	was	be	AUX
inlawrev-2960	599	49	reasonably	reasonably	ADV
inlawrev-2960	599	50	foreseeable.*''^	foreseeable.*''^	ADJ
inlawrev-2960	599	51	'	'	NOUN
inlawrev-2960	599	52	*	*	NOUN
inlawrev-2960	599	53	because	because	SCONJ
inlawrev-2960	599	54	few	few	ADJ
inlawrev-2960	599	55	states	state	NOUN
inlawrev-2960	599	56	still	still	ADV
inlawrev-2960	599	57	adhere	adhere	VERB
inlawrev-2960	599	58	to	to	ADP
inlawrev-2960	599	59	a	a	DET
inlawrev-2960	599	60	strict	strict	ADJ
inlawrev-2960	599	61	or	or	CCONJ
inlawrev-2960	599	62	modified	modify	VERB
inlawrev-2960	599	63	privity	privity	NOUN
inlawrev-2960	599	64	rule	rule	NOUN
inlawrev-2960	599	65	''	''	PUNCT
inlawrev-2960	599	66	'	'	PUNCT
inlawrev-2960	599	67	and	and	CCONJ
inlawrev-2960	599	68	only	only	ADV
inlawrev-2960	599	69	a	a	DET
inlawrev-2960	599	70	minority	minority	NOUN
inlawrev-2960	599	71	of	of	ADP
inlawrev-2960	599	72	states	state	NOUN
inlawrev-2960	599	73	have	have	AUX
inlawrev-2960	599	74	adopted	adopt	VERB
inlawrev-2960	599	75	the	the	DET
inlawrev-2960	599	76	foreseeability	foreseeability	NOUN
inlawrev-2960	599	77	rule,"'^	rule,"'^	ADJ
inlawrev-2960	599	78	most	most	ADV
inlawrev-2960	599	79	third	third	ADJ
inlawrev-2960	599	80	party	party	NOUN
inlawrev-2960	599	81	suits	suit	NOUN
inlawrev-2960	599	82	brought	bring	VERB
inlawrev-2960	599	83	against	against	ADP
inlawrev-2960	599	84	accountants	accountant	NOUN
inlawrev-2960	599	85	will	will	AUX
inlawrev-2960	599	86	be	be	AUX
inlawrev-2960	599	87	governed	govern	VERB
inlawrev-2960	599	88	by	by	ADP
inlawrev-2960	599	89	the	the	DET
inlawrev-2960	599	90	moderate	moderate	ADJ
inlawrev-2960	599	91	restatement	restatement	NOUN
inlawrev-2960	599	92	approach	approach	NOUN
inlawrev-2960	599	93	.	.	PUNCT
inlawrev-2960	600	1	therefore	therefore	ADV
inlawrev-2960	600	2	,	,	PUNCT
inlawrev-2960	600	3	most	most	ADJ
inlawrev-2960	600	4	third	third	ADJ
inlawrev-2960	600	5	parties	party	NOUN
inlawrev-2960	600	6	would	would	AUX
inlawrev-2960	600	7	have	have	AUX
inlawrev-2960	600	8	standing	stand	VERB
inlawrev-2960	600	9	to	to	PART
inlawrev-2960	600	10	sue	sue	VERB
inlawrev-2960	600	11	an	an	DET
inlawrev-2960	600	12	accounting	accounting	NOUN
inlawrev-2960	600	13	firm	firm	NOUN
inlawrev-2960	600	14	for	for	ADP
inlawrev-2960	600	15	the	the	DET
inlawrev-2960	600	16	firm	firm	NOUN
inlawrev-2960	600	17	's	's	PART
inlawrev-2960	600	18	audits	audits	NOUN
inlawrev-2960	600	19	of	of	ADP
inlawrev-2960	600	20	an	an	DET
inlawrev-2960	600	21	s&l	s&l	NOUN
inlawrev-2960	600	22	if	if	SCONJ
inlawrev-2960	600	23	the	the	DET
inlawrev-2960	600	24	third	third	ADJ
inlawrev-2960	600	25	parties	party	NOUN
inlawrev-2960	600	26	were	be	AUX
inlawrev-2960	600	27	part	part	NOUN
inlawrev-2960	600	28	of	of	ADP
inlawrev-2960	600	29	a	a	DET
inlawrev-2960	600	30	limited	limited	ADJ
inlawrev-2960	600	31	group	group	NOUN
inlawrev-2960	600	32	whom	whom	PRON
inlawrev-2960	600	33	the	the	DET
inlawrev-2960	600	34	accountants	accountant	NOUN
inlawrev-2960	600	35	intended	intend	VERB
inlawrev-2960	600	36	to	to	PART
inlawrev-2960	600	37	receive	receive	VERB
inlawrev-2960	600	38	and	and	CCONJ
inlawrev-2960	600	39	rely	rely	VERB
inlawrev-2960	600	40	on	on	ADP
inlawrev-2960	600	41	the	the	DET
inlawrev-2960	600	42	report	report	NOUN
inlawrev-2960	600	43	.	.	PUNCT
inlawrev-2960	601	1	''^	''^	X
inlawrev-2960	601	2	considering	consider	VERB
inlawrev-2960	601	3	that	that	SCONJ
inlawrev-2960	601	4	the	the	DET
inlawrev-2960	601	5	law	law	NOUN
inlawrev-2960	601	6	on	on	ADP
inlawrev-2960	601	7	accountants	accountant	NOUN
inlawrev-2960	601	8	'	'	PART
inlawrev-2960	601	9	liability	liability	NOUN
inlawrev-2960	601	10	to	to	ADP
inlawrev-2960	601	11	third	third	ADJ
inlawrev-2960	601	12	parties	party	NOUN
inlawrev-2960	601	13	varies	vary	VERB
inlawrev-2960	601	14	dramatically	dramatically	ADV
inlawrev-2960	601	15	from	from	ADP
inlawrev-2960	601	16	state	state	NOUN
inlawrev-2960	601	17	to	to	ADP
inlawrev-2960	601	18	state	state	NOUN
inlawrev-2960	601	19	,	,	PUNCT
inlawrev-2960	601	20	the	the	DET
inlawrev-2960	601	21	choice	choice	NOUN
inlawrev-2960	601	22	of	of	ADP
inlawrev-2960	601	23	law	law	NOUN
inlawrev-2960	601	24	decision	decision	NOUN
inlawrev-2960	601	25	will	will	AUX
inlawrev-2960	601	26	often	often	ADV
inlawrev-2960	601	27	be	be	AUX
inlawrev-2960	601	28	crucial	crucial	ADJ
inlawrev-2960	601	29	to	to	ADP
inlawrev-2960	601	30	the	the	DET
inlawrev-2960	601	31	outcome	outcome	NOUN
inlawrev-2960	601	32	of	of	ADP
inlawrev-2960	601	33	these	these	DET
inlawrev-2960	601	34	third	third	ADJ
inlawrev-2960	601	35	party	party	NOUN
inlawrev-2960	601	36	suits	suit	NOUN
inlawrev-2960	601	37	.	.	PUNCT
inlawrev-2960	602	1	'	'	PUNCT
inlawrev-2960	602	2	^^	^^	PUNCT
inlawrev-2960	602	3	interestingly	interestingly	ADV
inlawrev-2960	602	4	,	,	PUNCT
inlawrev-2960	602	5	the	the	DET
inlawrev-2960	602	6	issue	issue	NOUN
inlawrev-2960	602	7	of	of	ADP
inlawrev-2960	602	8	which	which	DET
inlawrev-2960	602	9	state	state	NOUN
inlawrev-2960	602	10	's	's	PART
inlawrev-2960	602	11	law	law	NOUN
inlawrev-2960	602	12	should	should	AUX
inlawrev-2960	602	13	be	be	AUX
inlawrev-2960	602	14	applied	apply	VERB
inlawrev-2960	602	15	in	in	ADP
inlawrev-2960	602	16	accountants	accountant	NOUN
inlawrev-2960	602	17	'	'	PART
inlawrev-2960	602	18	liability	liability	NOUN
inlawrev-2960	602	19	cases	case	NOUN
inlawrev-2960	602	20	involving	involve	VERB
inlawrev-2960	602	21	nationwide	nationwide	ADJ
inlawrev-2960	602	22	accounting	accounting	NOUN
inlawrev-2960	602	23	firms	firm	NOUN
inlawrev-2960	602	24	has	have	AUX
inlawrev-2960	602	25	not	not	PART
inlawrev-2960	602	26	often	often	ADV
inlawrev-2960	602	27	been	be	AUX
inlawrev-2960	602	28	litigated	litigate	VERB
inlawrev-2960	602	29	.	.	PUNCT
inlawrev-2960	603	1	''^	''^	PROPN
inlawrev-2960	604	1	therefore	therefore	ADV
inlawrev-2960	604	2	,	,	PUNCT
inlawrev-2960	604	3	it	it	PRON
inlawrev-2960	604	4	is	be	AUX
inlawrev-2960	604	5	likely	likely	ADJ
inlawrev-2960	604	6	that	that	SCONJ
inlawrev-2960	604	7	conflict	conflict	NOUN
inlawrev-2960	604	8	of	of	ADP
inlawrev-2960	604	9	law	law	NOUN
inlawrev-2960	604	10	questions	question	NOUN
inlawrev-2960	604	11	will	will	AUX
inlawrev-2960	604	12	receive	receive	VERB
inlawrev-2960	604	13	more	more	ADJ
inlawrev-2960	604	14	attention	attention	NOUN
inlawrev-2960	604	15	in	in	ADP
inlawrev-2960	604	16	accountants	accountant	NOUN
inlawrev-2960	604	17	'	'	PART
inlawrev-2960	604	18	liability	liability	NOUN
inlawrev-2960	604	19	cases	case	NOUN
inlawrev-2960	604	20	in	in	ADP
inlawrev-2960	604	21	the	the	DET
inlawrev-2960	604	22	future	future	NOUN
inlawrev-2960	604	23	.	.	PUNCT
inlawrev-2960	604	24	'	'	PUNCT
inlawrev-2960	604	25	"	"	PUNCT
inlawrev-2960	604	26	^^	^^	SYM
inlawrev-2960	604	27	b.	b.	PROPN
inlawrev-2960	604	28	causes	cause	NOUN
inlawrev-2960	604	29	of	of	ADP
inlawrev-2960	604	30	action	action	NOUN
inlawrev-2960	604	31	against	against	ADP
inlawrev-2960	604	32	accountants	accountant	NOUN
inlawrev-2960	604	33	for	for	ADP
inlawrev-2960	604	34	s&l	s&l	PROPN
inlawrev-2960	604	35	audits	audits	NOUN
inlawrev-2960	604	36	parties	party	NOUN
inlawrev-2960	604	37	bringing	bring	VERB
inlawrev-2960	604	38	suits	suit	NOUN
inlawrev-2960	604	39	against	against	ADP
inlawrev-2960	604	40	accountants	accountant	NOUN
inlawrev-2960	604	41	for	for	ADP
inlawrev-2960	604	42	s&l	s&l	PROPN
inlawrev-2960	604	43	audits	audit	NOUN
inlawrev-2960	604	44	have	have	AUX
inlawrev-2960	604	45	proceeded	proceed	VERB
inlawrev-2960	604	46	upon	upon	SCONJ
inlawrev-2960	604	47	the	the	DET
inlawrev-2960	604	48	following	follow	VERB
inlawrev-2960	604	49	legal	legal	ADJ
inlawrev-2960	604	50	theories	theory	NOUN
inlawrev-2960	604	51	:	:	PUNCT
inlawrev-2960	604	52	(	(	PUNCT
inlawrev-2960	604	53	1	1	X
inlawrev-2960	604	54	)	)	PUNCT
inlawrev-2960	604	55	negligence	negligence	NOUN
inlawrev-2960	604	56	and	and	CCONJ
inlawrev-2960	604	57	professional	professional	ADJ
inlawrev-2960	604	58	negligence	negligence	NOUN
inlawrev-2960	604	59	(	(	PUNCT
inlawrev-2960	604	60	malpractice	malpractice	NOUN
inlawrev-2960	604	61	)	)	PUNCT
inlawrev-2960	604	62	;	;	PUNCT
inlawrev-2960	604	63	'	'	PUNCT
inlawrev-2960	604	64	"	"	PUNCT
inlawrev-2960	604	65	"	"	PUNCT
inlawrev-2960	604	66	(	(	PUNCT
inlawrev-2960	604	67	2	2	NUM
inlawrev-2960	604	68	)	)	PUNCT
inlawrev-2960	604	69	negligent	negligent	ADJ
inlawrev-2960	604	70	misrepresentation	misrepresentation	NOUN
inlawrev-2960	604	71	;	;	PUNCT
inlawrev-2960	604	72	'	'	PUNCT
inlawrev-2960	604	73	*	*	SYM
inlawrev-2960	604	74	2	2	NUM
inlawrev-2960	604	75	(	(	PUNCT
inlawrev-2960	604	76	3	3	X
inlawrev-2960	604	77	)	)	PUNCT
inlawrev-2960	604	78	breach	breach	NOUN
inlawrev-2960	604	79	of	of	ADP
inlawrev-2960	604	80	written	write	VERB
inlawrev-2960	604	81	and	and	CCONJ
inlawrev-2960	604	82	oral	oral	ADJ
inlawrev-2960	604	83	contracts	contract	NOUN
inlawrev-2960	604	84	and	and	CCONJ
inlawrev-2960	604	85	breach	breach	NOUN
inlawrev-2960	604	86	of	of	ADP
inlawrev-2960	604	87	implied	imply	VERB
inlawrev-2960	604	88	covenants	covenant	NOUN
inlawrev-2960	604	89	;	;	PUNCT
inlawrev-2960	604	90	"	"	PUNCT
inlawrev-2960	604	91	*	*	PUNCT
inlawrev-2960	604	92	'	'	PUNCT
inlawrev-2960	604	93	(	(	PUNCT
inlawrev-2960	604	94	4	4	NUM
inlawrev-2960	604	95	)	)	PUNCT
inlawrev-2960	604	96	federal	federal	ADJ
inlawrev-2960	604	97	and	and	CCONJ
inlawrev-2960	604	98	state	state	NOUN
inlawrev-2960	604	99	regulatory	regulatory	ADJ
inlawrev-2960	604	100	violations;"*^	violations;"*^	NOUN
inlawrev-2960	604	101	(	(	PUNCT
inlawrev-2960	604	102	5	5	NUM
inlawrev-2960	604	103	)	)	PUNCT
inlawrev-2960	604	104	deceit	deceit	NOUN
inlawrev-2960	604	105	or	or	CCONJ
inlawrev-2960	604	106	fraud	fraud	NOUN
inlawrev-2960	604	107	;	;	PUNCT
inlawrev-2960	604	108	''	''	PUNCT
inlawrev-2960	604	109	*	*	PUNCT
inlawrev-2960	604	110	'	'	PUNCT
inlawrev-2960	604	111	(	(	PUNCT
inlawrev-2960	604	112	6	6	NUM
inlawrev-2960	604	113	)	)	PUNCT
inlawrev-2960	604	114	failure	failure	NOUN
inlawrev-2960	604	115	134	134	NUM
inlawrev-2960	604	116	.	.	PUNCT
inlawrev-2960	605	1	gossman	gossman	NOUN
inlawrev-2960	605	2	,	,	PUNCT
inlawrev-2960	605	3	supra	supra	PROPN
inlawrev-2960	605	4	note	note	PROPN
inlawrev-2960	605	5	132	132	NUM
inlawrev-2960	605	6	,	,	PUNCT
inlawrev-2960	605	7	at	at	ADP
inlawrev-2960	605	8	104	104	NUM
inlawrev-2960	605	9	.	.	PUNCT
inlawrev-2960	605	10	135	135	NUM
inlawrev-2960	605	11	.	.	PUNCT
inlawrev-2960	606	1	tucker	tucker	PROPN
inlawrev-2960	606	2	&	&	CCONJ
inlawrev-2960	606	3	eisenhofer	eisenhofer	PROPN
inlawrev-2960	606	4	,	,	PUNCT
inlawrev-2960	606	5	supra	supra	PROPN
inlawrev-2960	606	6	note	note	NOUN
inlawrev-2960	606	7	102	102	NUM
inlawrev-2960	606	8	,	,	PUNCT
inlawrev-2960	606	9	at	at	ADP
inlawrev-2960	606	10	17	17	NUM
inlawrev-2960	606	11	.	.	PUNCT
inlawrev-2960	606	12	136	136	NUM
inlawrev-2960	606	13	.	.	PUNCT
inlawrev-2960	607	1	i	i	PRON
inlawrev-2960	607	2	d.	d.	PROPN
inlawrev-2960	607	3	137	137	NUM
inlawrev-2960	607	4	.	.	PUNCT
inlawrev-2960	608	1	see	see	VERB
inlawrev-2960	608	2	restatement	restatement	NOUN
inlawrev-2960	608	3	(	(	PUNCT
inlawrev-2960	608	4	second	second	ADJ
inlawrev-2960	608	5	)	)	PUNCT
inlawrev-2960	608	6	of	of	ADP
inlawrev-2960	608	7	torts	torts	PROPN
inlawrev-2960	608	8	§	§	PROPN
inlawrev-2960	608	9	552	552	NUM
inlawrev-2960	608	10	(	(	PUNCT
inlawrev-2960	608	11	1977	1977	NUM
inlawrev-2960	608	12	)	)	PUNCT
inlawrev-2960	608	13	.	.	PUNCT
inlawrev-2960	609	1	138	138	NUM
inlawrev-2960	609	2	.	.	PUNCT
inlawrev-2960	610	1	swanson	swanson	PROPN
inlawrev-2960	610	2	,	,	PUNCT
inlawrev-2960	610	3	accountants	accountant	NOUN
inlawrev-2960	610	4	'	'	PART
inlawrev-2960	610	5	liability	liability	NOUN
inlawrev-2960	610	6	—	—	PUNCT
inlawrev-2960	610	7	recent	recent	ADJ
inlawrev-2960	610	8	developments	development	NOUN
inlawrev-2960	610	9	,	,	PUNCT
inlawrev-2960	610	10	accountants	accountant	NOUN
inlawrev-2960	610	11	'	'	PART
inlawrev-2960	610	12	liability	liability	NOUN
inlawrev-2960	610	13	:	:	PUNCT
inlawrev-2960	610	14	a.l.i	a.l.i	ADJ
inlawrev-2960	610	15	.	.	PUNCT
inlawrev-2960	611	1	a.b.a	a.b.a	NOUN
inlawrev-2960	611	2	.	.	PUNCT
inlawrev-2960	612	1	course	course	NOUN
inlawrev-2960	612	2	of	of	ADP
inlawrev-2960	612	3	study	study	NOUN
inlawrev-2960	612	4	materials	material	NOUN
inlawrev-2960	612	5	379	379	NUM
inlawrev-2960	612	6	,	,	PUNCT
inlawrev-2960	612	7	384	384	NUM
inlawrev-2960	612	8	(	(	PUNCT
inlawrev-2960	612	9	jan	jan	PROPN
inlawrev-2960	612	10	.	.	PROPN
inlawrev-2960	612	11	31	31	NUM
inlawrev-2960	612	12	feb	feb	X
inlawrev-2960	612	13	.	.	PROPN
inlawrev-2960	612	14	1	1	NUM
inlawrev-2960	612	15	,	,	PUNCT
inlawrev-2960	612	16	1991	1991	NUM
inlawrev-2960	612	17	)	)	PUNCT
inlawrev-2960	612	18	.	.	PUNCT
inlawrev-2960	613	1	139	139	NUM
inlawrev-2960	613	2	.	.	PUNCT
inlawrev-2960	614	1	i	i	PRON
inlawrev-2960	614	2	d.	d.	PROPN
inlawrev-2960	614	3	140	140	NUM
inlawrev-2960	614	4	.	.	PUNCT
inlawrev-2960	615	1	i	i	PRON
inlawrev-2960	615	2	d.	d.	PROPN
inlawrev-2960	615	3	141	141	NUM
inlawrev-2960	615	4	.	.	PUNCT
inlawrev-2960	616	1	e.g.	e.g.	ADV
inlawrev-2960	616	2	,	,	PUNCT
inlawrev-2960	616	3	complaint	complaint	NOUN
inlawrev-2960	616	4	of	of	ADP
inlawrev-2960	616	5	plaintiff	plaintiff	NOUN
inlawrev-2960	616	6	at	at	ADP
inlawrev-2960	616	7	54	54	NUM
inlawrev-2960	616	8	,	,	PUNCT
inlawrev-2960	616	9	fdic	fdic	PROPN
inlawrev-2960	616	10	v.	v.	PROPN
inlawrev-2960	616	11	deloitte	deloitte	PROPN
inlawrev-2960	616	12	&	&	CCONJ
inlawrev-2960	616	13	touche	touche	PROPN
inlawrev-2960	616	14	and	and	CCONJ
inlawrev-2960	616	15	deloitte	deloitte	PROPN
inlawrev-2960	616	16	,	,	PUNCT
inlawrev-2960	616	17	haskins	haskins	PROPN
inlawrev-2960	616	18	&	&	CCONJ
inlawrev-2960	616	19	sells	sells	PROPN
inlawrev-2960	616	20	,	,	PUNCT
inlawrev-2960	616	21	no	no	INTJ
inlawrev-2960	616	22	.	.	PUNCT
inlawrev-2960	617	1	lr	lr	NOUN
inlawrev-2960	617	2	-	-	PUNCT
inlawrev-2960	617	3	c-90	c-90	NOUN
inlawrev-2960	617	4	-	-	PUNCT
inlawrev-2960	617	5	520	520	NUM
inlawrev-2960	617	6	,	,	PUNCT
inlawrev-2960	617	7	(	(	PUNCT
inlawrev-2960	617	8	e.d	e.d	PROPN
inlawrev-2960	617	9	.	.	PROPN
inlawrev-2960	617	10	ark	ark	PROPN
inlawrev-2960	617	11	.	.	PROPN
inlawrev-2960	618	1	filed	file	VERB
inlawrev-2960	618	2	july	july	PROPN
inlawrev-2960	618	3	25	25	NUM
inlawrev-2960	618	4	,	,	PUNCT
inlawrev-2960	618	5	1990	1990	NUM
inlawrev-2960	618	6	)	)	PUNCT
inlawrev-2960	619	1	(	(	PUNCT
inlawrev-2960	619	2	pending	pende	VERB
inlawrev-2960	619	3	$	$	SYM
inlawrev-2960	619	4	480	480	NUM
inlawrev-2960	619	5	million	million	NUM
inlawrev-2960	619	6	suit	suit	NOUN
inlawrev-2960	619	7	against	against	ADP
inlawrev-2960	619	8	accounting	accounting	NOUN
inlawrev-2960	619	9	firm	firm	NOUN
inlawrev-2960	619	10	deloitte	deloitte	PROPN
inlawrev-2960	619	11	&	&	CCONJ
inlawrev-2960	619	12	touche	touche	PROPN
inlawrev-2960	619	13	and	and	CCONJ
inlawrev-2960	619	14	former	former	ADJ
inlawrev-2960	619	15	partnership	partnership	NOUN
inlawrev-2960	619	16	deloitte	deloitte	PROPN
inlawrev-2960	619	17	,	,	PUNCT
inlawrev-2960	619	18	haskins	haskins	PROPN
inlawrev-2960	619	19	&	&	CCONJ
inlawrev-2960	619	20	sells	sell	VERB
inlawrev-2960	619	21	for	for	ADP
inlawrev-2960	619	22	its	its	PRON
inlawrev-2960	619	23	audits	audits	NOUN
inlawrev-2960	619	24	of	of	ADP
inlawrev-2960	619	25	firstsouth	firstsouth	PROPN
inlawrev-2960	619	26	in	in	ADP
inlawrev-2960	619	27	pine	pine	PROPN
inlawrev-2960	619	28	bluff	bluff	PROPN
inlawrev-2960	619	29	,	,	PUNCT
inlawrev-2960	619	30	arkansas	arkansas	PROPN
inlawrev-2960	619	31	)	)	PUNCT
inlawrev-2960	619	32	;	;	PUNCT
inlawrev-2960	619	33	complaint	complaint	NOUN
inlawrev-2960	619	34	,	,	PUNCT
inlawrev-2960	619	35	fdic	fdic	PROPN
inlawrev-2960	619	36	v.	v.	PROPN
inlawrev-2960	619	37	ernst	ernst	PROPN
inlawrev-2960	619	38	&	&	CCONJ
inlawrev-2960	619	39	young	young	ADJ
inlawrev-2960	619	40	,	,	PUNCT
inlawrev-2960	619	41	supra	supra	PROPN
inlawrev-2960	619	42	note	note	PROPN
inlawrev-2960	619	43	63	63	NUM
inlawrev-2960	619	44	,	,	PUNCT
inlawrev-2960	619	45	at	at	ADP
inlawrev-2960	619	46	30	30	NUM
inlawrev-2960	619	47	;	;	PUNCT
inlawrev-2960	619	48	complaint	complaint	NOUN
inlawrev-2960	619	49	,	,	PUNCT
inlawrev-2960	619	50	fslic	fslic	PROPN
inlawrev-2960	619	51	v.	v.	PROPN
inlawrev-2960	619	52	jacoby	jacoby	PROPN
inlawrev-2960	619	53	,	,	PUNCT
inlawrev-2960	619	54	supra	supra	PROPN
inlawrev-2960	619	55	note	note	PROPN
inlawrev-2960	619	56	37	37	NUM
inlawrev-2960	619	57	,	,	PUNCT
inlawrev-2960	619	58	at	at	ADP
inlawrev-2960	619	59	123	123	NUM
inlawrev-2960	619	60	.	.	PUNCT
inlawrev-2960	619	61	142	142	NUM
inlawrev-2960	619	62	.	.	PUNCT
inlawrev-2960	620	1	e.g.	e.g.	ADV
inlawrev-2960	620	2	,	,	PUNCT
inlawrev-2960	620	3	complaint	complaint	NOUN
inlawrev-2960	620	4	of	of	ADP
inlawrev-2960	620	5	plaintiff	plaintiff	NOUN
inlawrev-2960	620	6	at	at	ADP
inlawrev-2960	620	7	16	16	NUM
inlawrev-2960	620	8	,	,	PUNCT
inlawrev-2960	620	9	fslic	fslic	NOUN
inlawrev-2960	620	10	v.	v.	ADP
inlawrev-2960	620	11	jeffery	jeffery	PROPN
inlawrev-2960	620	12	,	,	PUNCT
inlawrev-2960	620	13	palazzola	palazzola	PROPN
inlawrev-2960	620	14	&	&	CCONJ
inlawrev-2960	620	15	co.	co.	PROPN
inlawrev-2960	620	16	,	,	PUNCT
inlawrev-2960	620	17	no	no	INTJ
inlawrev-2960	620	18	.	.	NOUN
inlawrev-2960	620	19	88	88	NUM
inlawrev-2960	620	20	-	-	SYM
inlawrev-2960	620	21	01242	01242	NUM
inlawrev-2960	620	22	(	(	PUNCT
inlawrev-2960	620	23	cd	cd	PROPN
inlawrev-2960	620	24	.	.	PROPN
inlawrev-2960	620	25	cal	cal	PROPN
inlawrev-2960	620	26	.	.	PUNCT
inlawrev-2960	620	27	filed	file	VERB
inlawrev-2960	620	28	mar	mar	PROPN
inlawrev-2960	620	29	.	.	PROPN
inlawrev-2960	620	30	8	8	NUM
inlawrev-2960	620	31	,	,	PUNCT
inlawrev-2960	620	32	1988	1988	NUM
inlawrev-2960	620	33	)	)	PUNCT
inlawrev-2960	621	1	[	[	X
inlawrev-2960	621	2	hereinafter	hereinafter	NOUN
inlawrev-2960	621	3	complaint	complaint	NOUN
inlawrev-2960	621	4	,	,	PUNCT
inlawrev-2960	621	5	fslic	fslic	NOUN
inlawrev-2960	621	6	v.	v.	PROPN
inlawrev-2960	621	7	jeffery	jeffery	PROPN
inlawrev-2960	621	8	,	,	PUNCT
inlawrev-2960	621	9	palazzola	palazzola	PROPN
inlawrev-2960	621	10	&	&	CCONJ
inlawrev-2960	621	11	co.	co.	PROPN
inlawrev-2960	621	12	]	]	X
inlawrev-2960	621	13	(	(	PUNCT
inlawrev-2960	621	14	former	former	ADJ
inlawrev-2960	621	15	suit	suit	NOUN
inlawrev-2960	621	16	against	against	ADP
inlawrev-2960	621	17	accounting	accounting	NOUN
inlawrev-2960	621	18	firm	firm	PROPN
inlawrev-2960	621	19	jeffery	jeffery	PROPN
inlawrev-2960	621	20	,	,	PUNCT
inlawrev-2960	621	21	palazzola	palazzola	PROPN
inlawrev-2960	621	22	&	&	CCONJ
inlawrev-2960	621	23	co.	co.	PROPN
inlawrev-2960	621	24	for	for	ADP
inlawrev-2960	621	25	its	its	PRON
inlawrev-2960	621	26	audits	audits	NOUN
inlawrev-2960	621	27	of	of	ADP
inlawrev-2960	621	28	north	north	PROPN
inlawrev-2960	621	29	america	america	PROPN
inlawrev-2960	621	30	savings	savings	PROPN
inlawrev-2960	621	31	and	and	CCONJ
inlawrev-2960	621	32	loan	loan	NOUN
inlawrev-2960	621	33	association	association	NOUN
inlawrev-2960	621	34	in	in	ADP
inlawrev-2960	621	35	santa	santa	PROPN
inlawrev-2960	621	36	ana	ana	PROPN
inlawrev-2960	621	37	,	,	PUNCT
inlawrev-2960	621	38	california	california	PROPN
inlawrev-2960	621	39	)	)	PUNCT
inlawrev-2960	621	40	.	.	PUNCT
inlawrev-2960	622	1	143	143	NUM
inlawrev-2960	622	2	.	.	PUNCT
inlawrev-2960	623	1	e.g.	e.g.	ADV
inlawrev-2960	623	2	,	,	PUNCT
inlawrev-2960	623	3	complaint	complaint	NOUN
inlawrev-2960	623	4	,	,	PUNCT
inlawrev-2960	623	5	fdic	fdic	PROPN
inlawrev-2960	623	6	v.	v.	ADP
inlawrev-2960	623	7	schoenberger	schoenberger	PROPN
inlawrev-2960	623	8	,	,	PUNCT
inlawrev-2960	623	9	supra	supra	PROPN
inlawrev-2960	623	10	note	note	PROPN
inlawrev-2960	623	11	26	26	NUM
inlawrev-2960	623	12	,	,	PUNCT
inlawrev-2960	623	13	at	at	ADP
inlawrev-2960	623	14	70	70	NUM
inlawrev-2960	623	15	;	;	PUNCT
inlawrev-2960	623	16	complaint	complaint	NOUN
inlawrev-2960	623	17	,	,	PUNCT
inlawrev-2960	623	18	fslic	fslic	PROPN
inlawrev-2960	623	19	v.	v.	PROPN
inlawrev-2960	623	20	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	623	21	,	,	PUNCT
inlawrev-2960	623	22	supra	supra	PROPN
inlawrev-2960	623	23	note	note	PROPN
inlawrev-2960	623	24	36	36	NUM
inlawrev-2960	623	25	,	,	PUNCT
inlawrev-2960	623	26	at	at	ADP
inlawrev-2960	623	27	38	38	NUM
inlawrev-2960	623	28	.	.	PUNCT
inlawrev-2960	623	29	144	144	NUM
inlawrev-2960	623	30	.	.	PUNCT
inlawrev-2960	624	1	e.g.	e.g.	ADV
inlawrev-2960	624	2	,	,	PUNCT
inlawrev-2960	624	3	complaint	complaint	NOUN
inlawrev-2960	624	4	,	,	PUNCT
inlawrev-2960	624	5	fslic	fslic	NOUN
inlawrev-2960	624	6	v.	v.	PROPN
inlawrev-2960	624	7	jeffery	jeffery	PROPN
inlawrev-2960	624	8	,	,	PUNCT
inlawrev-2960	624	9	palazzola	palazzola	PROPN
inlawrev-2960	624	10	&	&	CCONJ
inlawrev-2960	624	11	co.	co.	PROPN
inlawrev-2960	624	12	,	,	PUNCT
inlawrev-2960	624	13	supra	supra	PROPN
inlawrev-2960	624	14	note	note	PROPN
inlawrev-2960	624	15	142	142	NUM
inlawrev-2960	624	16	,	,	PUNCT
inlawrev-2960	624	17	at	at	ADP
inlawrev-2960	624	18	13	13	NUM
inlawrev-2960	624	19	.	.	PUNCT
inlawrev-2960	624	20	145	145	NUM
inlawrev-2960	624	21	.	.	PUNCT
inlawrev-2960	625	1	i	i	PRON
inlawrev-2960	625	2	d.	d.	PROPN
inlawrev-2960	625	3	at	at	ADP
inlawrev-2960	625	4	15	15	NUM
inlawrev-2960	625	5	;	;	PUNCT
inlawrev-2960	625	6	complaint	complaint	NOUN
inlawrev-2960	625	7	of	of	ADP
inlawrev-2960	625	8	plaintiff	plaintiff	NOUN
inlawrev-2960	625	9	at	at	ADP
inlawrev-2960	625	10	18	18	NUM
inlawrev-2960	625	11	,	,	PUNCT
inlawrev-2960	625	12	fslic	fslic	PROPN
inlawrev-2960	625	13	v.	v.	PROPN
inlawrev-2960	625	14	buceta	buceta	PROPN
inlawrev-2960	625	15	,	,	PUNCT
inlawrev-2960	625	16	no	no	INTJ
inlawrev-2960	625	17	.	.	NOUN
inlawrev-2960	625	18	86	86	NUM
inlawrev-2960	625	19	-	-	SYM
inlawrev-2960	625	20	3445	3445	NUM
inlawrev-2960	625	21	er	er	INTJ
inlawrev-2960	625	22	(	(	PUNCT
inlawrev-2960	625	23	cd	cd	PROPN
inlawrev-2960	625	24	.	.	PROPN
inlawrev-2960	625	25	cal	cal	PROPN
inlawrev-2960	625	26	.	.	PUNCT
inlawrev-2960	625	27	filed	file	VERB
inlawrev-2960	625	28	may	may	AUX
inlawrev-2960	625	29	29	29	NUM
inlawrev-2960	625	30	,	,	PUNCT
inlawrev-2960	625	31	1986	1986	NUM
inlawrev-2960	625	32	)	)	PUNCT
inlawrev-2960	626	1	[	[	X
inlawrev-2960	626	2	hereinafter	hereinafter	NOUN
inlawrev-2960	626	3	complaint	complaint	NOUN
inlawrev-2960	626	4	,	,	PUNCT
inlawrev-2960	626	5	fslic	fslic	PROPN
inlawrev-2960	626	6	v.	v.	PROPN
inlawrev-2960	626	7	buceta	buceta	PROPN
inlawrev-2960	626	8	]	]	X
inlawrev-2960	626	9	(	(	PUNCT
inlawrev-2960	626	10	former	former	ADJ
inlawrev-2960	626	11	suit	suit	NOUN
inlawrev-2960	626	12	against	against	ADP
inlawrev-2960	626	13	firm	firm	PROPN
inlawrev-2960	626	14	anderson	anderson	PROPN
inlawrev-2960	626	15	,	,	PUNCT
inlawrev-2960	626	16	alford	alford	PROPN
inlawrev-2960	626	17	&	&	CCONJ
inlawrev-2960	626	18	ritter	ritter	PROPN
inlawrev-2960	626	19	for	for	ADP
inlawrev-2960	626	20	its	its	PRON
inlawrev-2960	626	21	audits	audits	NOUN
inlawrev-2960	626	22	of	of	ADP
inlawrev-2960	626	23	state	state	NOUN
inlawrev-2960	626	24	savings	saving	NOUN
inlawrev-2960	626	25	and	and	CCONJ
inlawrev-2960	626	26	loan	loan	NOUN
inlawrev-2960	626	27	association	association	NOUN
inlawrev-2960	626	28	in	in	ADP
inlawrev-2960	626	29	salt	salt	PROPN
inlawrev-2960	626	30	lake	lake	PROPN
inlawrev-2960	626	31	city	city	PROPN
inlawrev-2960	626	32	,	,	PUNCT
inlawrev-2960	626	33	utah	utah	PROPN
inlawrev-2960	626	34	)	)	PUNCT
inlawrev-2960	626	35	.	.	PUNCT
inlawrev-2960	627	1	500	500	NUM
inlawrev-2960	627	2	indiana	indiana	PROPN
inlawrev-2960	627	3	law	law	PROPN
inlawrev-2960	627	4	review	review	NOUN
inlawrev-2960	627	5	[	[	X
inlawrev-2960	627	6	vol	vol	NOUN
inlawrev-2960	627	7	.	.	PUNCT
inlawrev-2960	627	8	25:475	25:475	NUM
inlawrev-2960	627	9	to	to	PART
inlawrev-2960	627	10	disclose	disclose	VERB
inlawrev-2960	627	11	or	or	CCONJ
inlawrev-2960	627	12	correct	correct	ADJ
inlawrev-2960	627	13	audits;*^	audits;*^	PROPN
inlawrev-2960	627	14	(	(	PUNCT
inlawrev-2960	627	15	7	7	X
inlawrev-2960	627	16	)	)	PUNCT
inlawrev-2960	627	17	violation	violation	NOUN
inlawrev-2960	627	18	of	of	ADP
inlawrev-2960	627	19	rule	rule	NOUN
inlawrev-2960	627	20	lob-5	lob-5	X
inlawrev-2960	627	21	securities	security	NOUN
inlawrev-2960	627	22	laws;*'*^	laws;*'*^	NOUN
inlawrev-2960	627	23	and	and	CCONJ
inlawrev-2960	627	24	(	(	PUNCT
inlawrev-2960	627	25	8)	8)	NUM
inlawrev-2960	627	26	violations	violation	NOUN
inlawrev-2960	627	27	of	of	ADP
inlawrev-2960	627	28	the	the	DET
inlawrev-2960	627	29	racketeer	racketeer	NOUN
inlawrev-2960	627	30	influenced	influence	VERB
inlawrev-2960	627	31	and	and	CCONJ
inlawrev-2960	627	32	corrupt	corrupt	ADJ
inlawrev-2960	627	33	organizations	organization	NOUN
inlawrev-2960	627	34	act	act	NOUN
inlawrev-2960	627	35	(	(	PUNCT
inlawrev-2960	627	36	rico	rico	PROPN
inlawrev-2960	627	37	)	)	PUNCT
inlawrev-2960	627	38	.	.	PUNCT
inlawrev-2960	627	39	'	'	PUNCT
inlawrev-2960	628	1	"	"	PUNCT
inlawrev-2960	628	2	*	*	PUNCT
inlawrev-2960	628	3	*	*	PUNCT
inlawrev-2960	628	4	in	in	ADP
inlawrev-2960	628	5	spite	spite	NOUN
inlawrev-2960	628	6	of	of	ADP
inlawrev-2960	628	7	the	the	DET
inlawrev-2960	628	8	various	various	ADJ
inlawrev-2960	628	9	causes	cause	NOUN
inlawrev-2960	628	10	of	of	ADP
inlawrev-2960	628	11	action	action	NOUN
inlawrev-2960	628	12	available	available	ADJ
inlawrev-2960	628	13	in	in	ADP
inlawrev-2960	628	14	accountants	accountant	NOUN
inlawrev-2960	628	15	'	'	PART
inlawrev-2960	628	16	liability	liability	NOUN
inlawrev-2960	628	17	cases	case	NOUN
inlawrev-2960	628	18	,	,	PUNCT
inlawrev-2960	628	19	plaintiffs	plaintiff	NOUN
inlawrev-2960	628	20	'	'	PART
inlawrev-2960	628	21	preferred	preferred	ADJ
inlawrev-2960	628	22	cause	cause	NOUN
inlawrev-2960	628	23	of	of	ADP
inlawrev-2960	628	24	action	action	NOUN
inlawrev-2960	628	25	is	be	AUX
inlawrev-2960	628	26	common	common	ADJ
inlawrev-2960	628	27	-	-	PUNCT
inlawrev-2960	628	28	law	law	NOUN
inlawrev-2960	628	29	negligence	negligence	NOUN
inlawrev-2960	628	30	.	.	PUNCT
inlawrev-2960	629	1	'*^	'*^	PROPN
inlawrev-2960	629	2	c	c	PROPN
inlawrev-2960	629	3	fdic	fdic	PROPN
inlawrev-2960	629	4	's	's	PART
inlawrev-2960	629	5	negligence	negligence	NOUN
inlawrev-2960	629	6	claim	claim	NOUN
inlawrev-2960	629	7	against	against	ADP
inlawrev-2960	629	8	s&l	s&l	NOUN
inlawrev-2960	629	9	auditors	auditor	NOUN
inlawrev-2960	629	10	given	give	VERB
inlawrev-2960	629	11	the	the	DET
inlawrev-2960	629	12	fdic	fdic	PROPN
inlawrev-2960	629	13	's	's	PART
inlawrev-2960	629	14	position	position	NOUN
inlawrev-2960	629	15	as	as	ADP
inlawrev-2960	629	16	the	the	DET
inlawrev-2960	629	17	most	most	ADV
inlawrev-2960	629	18	prominent	prominent	ADJ
inlawrev-2960	629	19	plaintiff	plaintiff	NOUN
inlawrev-2960	629	20	in	in	ADP
inlawrev-2960	629	21	lawsuits	lawsuit	NOUN
inlawrev-2960	629	22	for	for	ADP
inlawrev-2960	629	23	thrift	thrift	NOUN
inlawrev-2960	629	24	audit	audit	NOUN
inlawrev-2960	629	25	failure	failure	NOUN
inlawrev-2960	629	26	due	due	ADP
inlawrev-2960	629	27	to	to	ADP
inlawrev-2960	629	28	its	its	PRON
inlawrev-2960	629	29	multi	multi	ADJ
inlawrev-2960	629	30	-	-	ADJ
inlawrev-2960	629	31	milhon	milhon	ADJ
inlawrev-2960	629	32	dollar	dollar	NOUN
inlawrev-2960	629	33	suits	suit	NOUN
inlawrev-2960	629	34	against	against	ADP
inlawrev-2960	629	35	accounting	accounting	NOUN
inlawrev-2960	629	36	firms	firm	NOUN
inlawrev-2960	629	37	,	,	PUNCT
inlawrev-2960	629	38	*	*	PUNCT
inlawrev-2960	629	39	5^	5^	NOUN
inlawrev-2960	630	1	this	this	DET
inlawrev-2960	630	2	section	section	NOUN
inlawrev-2960	630	3	focuses	focus	VERB
inlawrev-2960	630	4	on	on	ADP
inlawrev-2960	630	5	the	the	DET
inlawrev-2960	630	6	fdios	fdio	NOUN
inlawrev-2960	630	7	suits	suit	NOUN
inlawrev-2960	630	8	against	against	ADP
inlawrev-2960	630	9	accounting	accounting	NOUN
inlawrev-2960	630	10	firms	firm	NOUN
inlawrev-2960	630	11	for	for	ADP
inlawrev-2960	630	12	the	the	DET
inlawrev-2960	630	13	accountants	accountant	NOUN
inlawrev-2960	630	14	'	'	PART
inlawrev-2960	630	15	audits	audits	NOUN
inlawrev-2960	630	16	of	of	ADP
inlawrev-2960	630	17	failed	fail	VERB
inlawrev-2960	630	18	s&ls	s&ls	PROPN
inlawrev-2960	630	19	.	.	PUNCT
inlawrev-2960	631	1	specifically	specifically	ADV
inlawrev-2960	631	2	,	,	PUNCT
inlawrev-2960	631	3	this	this	DET
inlawrev-2960	631	4	section	section	NOUN
inlawrev-2960	631	5	will	will	AUX
inlawrev-2960	631	6	analyze	analyze	VERB
inlawrev-2960	631	7	an	an	DET
inlawrev-2960	631	8	fdic	fdic	ADJ
inlawrev-2960	631	9	negligence	negligence	NOUN
inlawrev-2960	631	10	claim	claim	NOUN
inlawrev-2960	631	11	against	against	ADP
inlawrev-2960	631	12	accountants	accountant	NOUN
inlawrev-2960	631	13	by	by	ADP
inlawrev-2960	631	14	examining	examine	VERB
inlawrev-2960	631	15	the	the	DET
inlawrev-2960	631	16	issues	issue	NOUN
inlawrev-2960	631	17	involved	involve	VERB
inlawrev-2960	631	18	,	,	PUNCT
inlawrev-2960	631	19	exploring	explore	VERB
inlawrev-2960	631	20	parties	party	NOUN
inlawrev-2960	631	21	'	'	PART
inlawrev-2960	631	22	arguments	argument	NOUN
inlawrev-2960	631	23	,	,	PUNCT
inlawrev-2960	631	24	and	and	CCONJ
inlawrev-2960	631	25	predicting	predict	VERB
inlawrev-2960	631	26	the	the	DET
inlawrev-2960	631	27	manner	manner	NOUN
inlawrev-2960	631	28	in	in	ADP
inlawrev-2960	631	29	which	which	PRON
inlawrev-2960	631	30	these	these	DET
inlawrev-2960	631	31	issues	issue	NOUN
inlawrev-2960	631	32	might	might	AUX
inlawrev-2960	631	33	be	be	AUX
inlawrev-2960	631	34	resolved	resolve	VERB
inlawrev-2960	631	35	.	.	PUNCT
inlawrev-2960	632	1	'^	'^	NOUN
inlawrev-2960	632	2	'	'	PART
inlawrev-2960	632	3	7	7	NUM
inlawrev-2960	632	4	.	.	PUNCT
inlawrev-2960	632	5	duty	duty	NOUN
inlawrev-2960	632	6	and	and	CCONJ
inlawrev-2960	632	7	standard	standard	NOUN
inlawrev-2960	632	8	of	of	ADP
inlawrev-2960	632	9	care.—in	care.—in	PROPN
inlawrev-2960	632	10	the	the	DET
inlawrev-2960	632	11	fdic	fdic	PROPN
inlawrev-2960	632	12	's	's	PART
inlawrev-2960	632	13	negligence	negligence	NOUN
inlawrev-2960	632	14	action	action	NOUN
inlawrev-2960	632	15	against	against	ADP
inlawrev-2960	632	16	an	an	DET
inlawrev-2960	632	17	accounting	accounting	NOUN
inlawrev-2960	632	18	firm	firm	NOUN
inlawrev-2960	632	19	for	for	ADP
inlawrev-2960	632	20	its	its	PRON
inlawrev-2960	632	21	audits	audits	NOUN
inlawrev-2960	632	22	of	of	ADP
inlawrev-2960	632	23	an	an	DET
inlawrev-2960	632	24	s&l	s&l	PROPN
inlawrev-2960	632	25	,	,	PUNCT
inlawrev-2960	632	26	the	the	DET
inlawrev-2960	632	27	fdic	fdic	PROPN
inlawrev-2960	632	28	must	must	AUX
inlawrev-2960	632	29	establish	establish	VERB
inlawrev-2960	632	30	the	the	DET
inlawrev-2960	632	31	elements	element	NOUN
inlawrev-2960	632	32	of	of	ADP
inlawrev-2960	632	33	negligence	negligence	NOUN
inlawrev-2960	632	34	by	by	ADP
inlawrev-2960	632	35	first	first	ADJ
inlawrev-2960	632	36	demonstrating	demonstrating	NOUN
inlawrev-2960	632	37	that	that	SCONJ
inlawrev-2960	632	38	the	the	DET
inlawrev-2960	632	39	accounting	accounting	NOUN
inlawrev-2960	632	40	firm	firm	NOUN
inlawrev-2960	632	41	owed	owe	VERB
inlawrev-2960	632	42	a	a	DET
inlawrev-2960	632	43	duty	duty	NOUN
inlawrev-2960	632	44	of	of	ADP
inlawrev-2960	632	45	care	care	NOUN
inlawrev-2960	632	46	in	in	ADP
inlawrev-2960	632	47	conducting	conduct	VERB
inlawrev-2960	632	48	its	its	PRON
inlawrev-2960	632	49	audits	audits	NOUN
inlawrev-2960	632	50	of	of	ADP
inlawrev-2960	632	51	the	the	DET
inlawrev-2960	632	52	s&l	s&l	PROPN
inlawrev-2960	632	53	.	.	PUNCT
inlawrev-2960	633	1	'	'	PUNCT
inlawrev-2960	634	1	^2	^2	PUNCT
inlawrev-2960	634	2	in	in	ADP
inlawrev-2960	634	3	determining	determine	VERB
inlawrev-2960	634	4	the	the	DET
inlawrev-2960	634	5	proper	proper	ADJ
inlawrev-2960	634	6	standard	standard	NOUN
inlawrev-2960	634	7	of	of	ADP
inlawrev-2960	634	8	care	care	NOUN
inlawrev-2960	634	9	required	require	VERB
inlawrev-2960	634	10	by	by	ADP
inlawrev-2960	634	11	ac146	ac146	PROPN
inlawrev-2960	634	12	.	.	PUNCT
inlawrev-2960	635	1	e.g.	e.g.	ADV
inlawrev-2960	635	2	,	,	PUNCT
inlawrev-2960	635	3	complaint	complaint	NOUN
inlawrev-2960	635	4	of	of	ADP
inlawrev-2960	635	5	plaintiff	plaintiff	NOUN
inlawrev-2960	635	6	at	at	ADP
inlawrev-2960	635	7	12	12	NUM
inlawrev-2960	635	8	,	,	PUNCT
inlawrev-2960	635	9	fslic	fslic	ADJ
inlawrev-2960	635	10	v.	v.	ADP
inlawrev-2960	635	11	regier	regier	PROPN
inlawrev-2960	635	12	carr	carr	PROPN
inlawrev-2960	635	13	&	&	CCONJ
inlawrev-2960	635	14	monroe	monroe	PROPN
inlawrev-2960	635	15	,	,	PUNCT
inlawrev-2960	635	16	no	no	INTJ
inlawrev-2960	635	17	.	.	NOUN
inlawrev-2960	636	1	88c-1437b	88c-1437b	PROPN
inlawrev-2960	636	2	(	(	PUNCT
inlawrev-2960	636	3	n.d	n.d	PROPN
inlawrev-2960	636	4	.	.	PROPN
inlawrev-2960	636	5	okla	okla	PROPN
inlawrev-2960	636	6	.	.	PUNCT
inlawrev-2960	636	7	filed	file	VERB
inlawrev-2960	636	8	oct	oct	PROPN
inlawrev-2960	636	9	.	.	PROPN
inlawrev-2960	636	10	17	17	NUM
inlawrev-2960	636	11	,	,	PUNCT
inlawrev-2960	636	12	1988	1988	NUM
inlawrev-2960	636	13	)	)	PUNCT
inlawrev-2960	637	1	(	(	PUNCT
inlawrev-2960	637	2	settled	settle	VERB
inlawrev-2960	637	3	suit	suit	NOUN
inlawrev-2960	637	4	against	against	ADP
inlawrev-2960	637	5	accounting	accounting	NOUN
inlawrev-2960	637	6	firm	firm	NOUN
inlawrev-2960	637	7	regier	regier	PROPN
inlawrev-2960	637	8	carr	carr	PROPN
inlawrev-2960	637	9	&	&	CCONJ
inlawrev-2960	637	10	monroe	monroe	PROPN
inlawrev-2960	637	11	for	for	ADP
inlawrev-2960	637	12	its	its	PRON
inlawrev-2960	637	13	audits	audits	NOUN
inlawrev-2960	637	14	of	of	ADP
inlawrev-2960	637	15	oklahoma	oklahoma	PROPN
inlawrev-2960	637	16	federal	federal	PROPN
inlawrev-2960	637	17	bank	bank	PROPN
inlawrev-2960	637	18	in	in	ADP
inlawrev-2960	637	19	el	el	PROPN
inlawrev-2960	637	20	reno	reno	PROPN
inlawrev-2960	637	21	,	,	PUNCT
inlawrev-2960	637	22	okla	okla	NOUN
inlawrev-2960	637	23	.	.	PUNCT
inlawrev-2960	637	24	)	)	PUNCT
inlawrev-2960	637	25	.	.	PUNCT
inlawrev-2960	638	1	147	147	NUM
inlawrev-2960	638	2	.	.	PUNCT
inlawrev-2960	639	1	e.g.	e.g.	ADV
inlawrev-2960	639	2	,	,	PUNCT
inlawrev-2960	639	3	dileo	dileo	PROPN
inlawrev-2960	639	4	v.	v.	ADP
inlawrev-2960	639	5	ernst	ernst	PROPN
inlawrev-2960	639	6	&	&	CCONJ
inlawrev-2960	639	7	young	young	PROPN
inlawrev-2960	639	8	,	,	PUNCT
inlawrev-2960	639	9	901	901	NUM
inlawrev-2960	639	10	f.2d	f.2d	NUM
inlawrev-2960	639	11	624	624	NUM
inlawrev-2960	639	12	(	(	PUNCT
inlawrev-2960	639	13	7th	7th	ADJ
inlawrev-2960	639	14	cir	cir	NOUN
inlawrev-2960	639	15	.	.	PROPN
inlawrev-2960	639	16	1990	1990	NUM
inlawrev-2960	639	17	)	)	PUNCT
inlawrev-2960	640	1	(	(	PUNCT
inlawrev-2960	640	2	class	class	NOUN
inlawrev-2960	640	3	of	of	ADP
inlawrev-2960	640	4	investors	investor	NOUN
inlawrev-2960	640	5	'	'	PART
inlawrev-2960	640	6	suit	suit	NOUN
inlawrev-2960	640	7	against	against	ADP
inlawrev-2960	640	8	accounting	accounting	NOUN
inlawrev-2960	640	9	firm	firm	NOUN
inlawrev-2960	640	10	ernst	ernst	PROPN
inlawrev-2960	640	11	&	&	CCONJ
inlawrev-2960	640	12	young	young	PROPN
inlawrev-2960	640	13	for	for	ADP
inlawrev-2960	640	14	audits	audits	NOUN
inlawrev-2960	640	15	of	of	ADP
inlawrev-2960	640	16	continental	continental	PROPN
inlawrev-2960	640	17	illinois	illinois	PROPN
inlawrev-2960	640	18	bank	bank	PROPN
inlawrev-2960	640	19	)	)	PUNCT
inlawrev-2960	640	20	.	.	PUNCT
inlawrev-2960	641	1	see	see	VERB
inlawrev-2960	641	2	also	also	ADV
inlawrev-2960	641	3	brodsky	brodsky	PROPN
inlawrev-2960	641	4	,	,	PUNCT
inlawrev-2960	641	5	accountants	accountant	NOUN
inlawrev-2960	641	6	'	'	PART
inlawrev-2960	641	7	liability	liability	NOUN
inlawrev-2960	641	8	in	in	ADP
inlawrev-2960	641	9	the	the	DET
inlawrev-2960	641	10	savings	saving	NOUN
inlawrev-2960	641	11	and	and	CCONJ
inlawrev-2960	641	12	loan	loan	NOUN
inlawrev-2960	641	13	crisis	crisis	NOUN
inlawrev-2960	641	14	,	,	PUNCT
inlawrev-2960	641	15	n.y.l.j	n.y.l.j	PROPN
inlawrev-2960	641	16	.	.	PROPN
inlawrev-2960	641	17	,	,	PUNCT
inlawrev-2960	641	18	aug	aug	PROPN
inlawrev-2960	641	19	.	.	PROPN
inlawrev-2960	641	20	1	1	NUM
inlawrev-2960	641	21	,	,	PUNCT
inlawrev-2960	641	22	1990	1990	NUM
inlawrev-2960	641	23	,	,	PUNCT
inlawrev-2960	641	24	at	at	ADP
inlawrev-2960	641	25	3	3	NUM
inlawrev-2960	641	26	.	.	NOUN
inlawrev-2960	641	27	148	148	NUM
inlawrev-2960	641	28	.	.	PUNCT
inlawrev-2960	642	1	e.g.	e.g.	ADV
inlawrev-2960	642	2	,	,	PUNCT
inlawrev-2960	642	3	complaint	complaint	NOUN
inlawrev-2960	642	4	,	,	PUNCT
inlawrev-2960	642	5	fslic	fslic	PROPN
inlawrev-2960	642	6	v.	v.	PROPN
inlawrev-2960	642	7	buceta	buceta	PROPN
inlawrev-2960	642	8	,	,	PUNCT
inlawrev-2960	642	9	supra	supra	PROPN
inlawrev-2960	642	10	note	note	PROPN
inlawrev-2960	642	11	145	145	NUM
inlawrev-2960	642	12	,	,	PUNCT
inlawrev-2960	642	13	at	at	ADP
inlawrev-2960	642	14	25	25	NUM
inlawrev-2960	642	15	.	.	NOUN
inlawrev-2960	642	16	149	149	NUM
inlawrev-2960	642	17	.	.	PUNCT
inlawrev-2960	643	1	hendricks	hendrick	NOUN
inlawrev-2960	643	2	,	,	PUNCT
inlawrev-2960	643	3	pleadings	pleading	NOUN
inlawrev-2960	643	4	and	and	CCONJ
inlawrev-2960	643	5	discovery	discovery	NOUN
inlawrev-2960	643	6	devices	device	NOUN
inlawrev-2960	643	7	,	,	PUNCT
inlawrev-2960	643	8	accountants	accountant	NOUN
inlawrev-2960	643	9	'	'	PART
inlawrev-2960	643	10	liability	liability	NOUN
inlawrev-2960	643	11	:	:	PUNCT
inlawrev-2960	643	12	a.l.i	a.l.i	ADJ
inlawrev-2960	643	13	.	.	PUNCT
inlawrev-2960	644	1	a.b.a	a.b.a	NOUN
inlawrev-2960	644	2	.	.	PUNCT
inlawrev-2960	645	1	course	course	NOUN
inlawrev-2960	645	2	of	of	ADP
inlawrev-2960	645	3	study	study	NOUN
inlawrev-2960	645	4	materials	material	NOUN
inlawrev-2960	645	5	191	191	NUM
inlawrev-2960	645	6	,	,	PUNCT
inlawrev-2960	645	7	193	193	NUM
inlawrev-2960	645	8	(	(	PUNCT
inlawrev-2960	645	9	jan	jan	PROPN
inlawrev-2960	645	10	.	.	PROPN
inlawrev-2960	645	11	31	31	NUM
inlawrev-2960	645	12	feb	feb	X
inlawrev-2960	645	13	.	.	PROPN
inlawrev-2960	645	14	1	1	NUM
inlawrev-2960	645	15	,	,	PUNCT
inlawrev-2960	645	16	1991	1991	NUM
inlawrev-2960	645	17	)	)	PUNCT
inlawrev-2960	645	18	;	;	PUNCT
inlawrev-2960	646	1	kiernan	kiernan	PROPN
inlawrev-2960	646	2	,	,	PUNCT
inlawrev-2960	646	3	defending	defend	VERB
inlawrev-2960	646	4	an	an	DET
inlawrev-2960	646	5	accountant	accountant	NOUN
inlawrev-2960	646	6	's	's	PART
inlawrev-2960	646	7	liability	liability	NOUN
inlawrev-2960	646	8	suit	suit	NOUN
inlawrev-2960	646	9	,	,	PUNCT
inlawrev-2960	646	10	accountants	accountant	NOUN
inlawrev-2960	646	11	'	'	PART
inlawrev-2960	646	12	liability	liability	NOUN
inlawrev-2960	646	13	:	:	PUNCT
inlawrev-2960	646	14	a.l.i.a.b.a	a.l.i.a.b.a	NOUN
inlawrev-2960	646	15	.	.	NOUN
inlawrev-2960	646	16	course	course	NOUN
inlawrev-2960	646	17	of	of	ADP
inlawrev-2960	646	18	study	study	NOUN
inlawrev-2960	646	19	materials	material	NOUN
inlawrev-2960	646	20	243	243	NUM
inlawrev-2960	646	21	,	,	PUNCT
inlawrev-2960	646	22	249	249	NUM
inlawrev-2960	646	23	(	(	PUNCT
inlawrev-2960	646	24	jan	jan	PROPN
inlawrev-2960	646	25	.	.	PROPN
inlawrev-2960	646	26	31	31	NUM
inlawrev-2960	646	27	-feb	-feb	NOUN
inlawrev-2960	646	28	.	.	PROPN
inlawrev-2960	646	29	1	1	NUM
inlawrev-2960	646	30	,	,	PUNCT
inlawrev-2960	646	31	1991	1991	NUM
inlawrev-2960	646	32	)	)	PUNCT
inlawrev-2960	646	33	.	.	PUNCT
inlawrev-2960	647	1	150	150	NUM
inlawrev-2960	647	2	.	.	PUNCT
inlawrev-2960	648	1	the	the	DET
inlawrev-2960	648	2	fdic	fdic	PROPN
inlawrev-2960	648	3	has	have	VERB
inlawrev-2960	648	4	a	a	DET
inlawrev-2960	648	5	separate	separate	ADJ
inlawrev-2960	648	6	professional	professional	ADJ
inlawrev-2960	648	7	liability	liability	NOUN
inlawrev-2960	648	8	section	section	NOUN
inlawrev-2960	648	9	which	which	PRON
inlawrev-2960	648	10	is	be	AUX
inlawrev-2960	648	11	dedicated	dedicate	VERB
inlawrev-2960	648	12	to	to	ADP
inlawrev-2960	648	13	pursuing	pursue	VERB
inlawrev-2960	648	14	claims	claim	NOUN
inlawrev-2960	648	15	against	against	ADP
inlawrev-2960	648	16	professionals	professional	NOUN
inlawrev-2960	648	17	such	such	ADJ
inlawrev-2960	648	18	as	as	ADP
inlawrev-2960	648	19	accountants	accountant	NOUN
inlawrev-2960	648	20	who	who	PRON
inlawrev-2960	648	21	provided	provide	VERB
inlawrev-2960	648	22	services	service	NOUN
inlawrev-2960	648	23	to	to	ADP
inlawrev-2960	648	24	seized	seize	VERB
inlawrev-2960	648	25	thrifts	thrift	NOUN
inlawrev-2960	648	26	and	and	CCONJ
inlawrev-2960	648	27	banks	bank	NOUN
inlawrev-2960	648	28	.	.	PUNCT
inlawrev-2960	649	1	this	this	DET
inlawrev-2960	649	2	fdic	fdic	PROPN
inlawrev-2960	649	3	professional	professional	PROPN
inlawrev-2960	649	4	liability	liability	NOUN
inlawrev-2960	649	5	group	group	NOUN
inlawrev-2960	649	6	is	be	AUX
inlawrev-2960	649	7	involved	involve	VERB
inlawrev-2960	649	8	in	in	ADP
inlawrev-2960	649	9	investigations	investigation	NOUN
inlawrev-2960	649	10	surrounding	surround	VERB
inlawrev-2960	649	11	1,(x)0	1,(x)0	NUM
inlawrev-2960	649	12	financial	financial	ADJ
inlawrev-2960	649	13	institutions	institution	NOUN
inlawrev-2960	649	14	,	,	PUNCT
inlawrev-2960	649	15	and	and	CCONJ
inlawrev-2960	649	16	as	as	ADP
inlawrev-2960	649	17	a	a	DET
inlawrev-2960	649	18	result	result	NOUN
inlawrev-2960	649	19	of	of	ADP
inlawrev-2960	649	20	these	these	DET
inlawrev-2960	649	21	investigations	investigation	NOUN
inlawrev-2960	649	22	,	,	PUNCT
inlawrev-2960	649	23	the	the	DET
inlawrev-2960	649	24	fdic	fdic	PROPN
inlawrev-2960	649	25	expects	expect	VERB
inlawrev-2960	649	26	to	to	PART
inlawrev-2960	649	27	collect	collect	VERB
inlawrev-2960	649	28	more	more	ADJ
inlawrev-2960	649	29	than	than	ADP
inlawrev-2960	649	30	$	$	SYM
inlawrev-2960	649	31	370	370	NUM
inlawrev-2960	649	32	million	million	NUM
inlawrev-2960	649	33	in	in	ADP
inlawrev-2960	649	34	settlements	settlement	NOUN
inlawrev-2960	649	35	in	in	ADP
inlawrev-2960	649	36	1990	1990	NUM
inlawrev-2960	649	37	.	.	PUNCT
inlawrev-2960	650	1	telephone	telephone	NOUN
inlawrev-2960	650	2	interviews	interview	NOUN
inlawrev-2960	650	3	with	with	ADP
inlawrev-2960	650	4	anne	anne	PROPN
inlawrev-2960	650	5	buxton	buxton	PROPN
inlawrev-2960	650	6	sobol	sobol	PROPN
inlawrev-2960	650	7	,	,	PUNCT
inlawrev-2960	650	8	former	former	ADJ
inlawrev-2960	650	9	assistant	assistant	ADJ
inlawrev-2960	650	10	general	general	ADJ
inlawrev-2960	650	11	counsel	counsel	NOUN
inlawrev-2960	650	12	of	of	ADP
inlawrev-2960	650	13	the	the	DET
inlawrev-2960	650	14	federal	federal	ADJ
inlawrev-2960	650	15	deposit	deposit	NOUN
inlawrev-2960	650	16	insurance	insurance	NOUN
inlawrev-2960	650	17	corporation	corporation	NOUN
inlawrev-2960	650	18	(	(	PUNCT
inlawrev-2960	650	19	oct	oct	PROPN
inlawrev-2960	650	20	.	.	PROPN
inlawrev-2960	650	21	18	18	NUM
inlawrev-2960	650	22	,	,	PUNCT
inlawrev-2960	650	23	1990	1990	NUM
inlawrev-2960	650	24	,	,	PUNCT
inlawrev-2960	650	25	nov	nov	PROPN
inlawrev-2960	650	26	.	.	PROPN
inlawrev-2960	650	27	2	2	NUM
inlawrev-2960	650	28	,	,	PUNCT
inlawrev-2960	650	29	1990	1990	NUM
inlawrev-2960	650	30	,	,	PUNCT
inlawrev-2960	650	31	nov	nov	PROPN
inlawrev-2960	650	32	.	.	PROPN
inlawrev-2960	650	33	15	15	NUM
inlawrev-2960	650	34	,	,	PUNCT
inlawrev-2960	650	35	1990	1990	NUM
inlawrev-2960	650	36	,	,	PUNCT
inlawrev-2960	650	37	nov	nov	PROPN
inlawrev-2960	650	38	.	.	PROPN
inlawrev-2960	650	39	20	20	NUM
inlawrev-2960	650	40	,	,	PUNCT
inlawrev-2960	650	41	1990	1990	NUM
inlawrev-2960	650	42	,	,	PUNCT
inlawrev-2960	650	43	aug	aug	PROPN
inlawrev-2960	650	44	.	.	PROPN
inlawrev-2960	650	45	22	22	NUM
inlawrev-2960	650	46	,	,	PUNCT
inlawrev-2960	650	47	1991	1991	NUM
inlawrev-2960	650	48	,	,	PUNCT
inlawrev-2960	650	49	oct	oct	PROPN
inlawrev-2960	650	50	.	.	PROPN
inlawrev-2960	650	51	6	6	NUM
inlawrev-2960	650	52	-	-	SYM
inlawrev-2960	650	53	7	7	NUM
inlawrev-2960	650	54	,	,	PUNCT
inlawrev-2960	650	55	1991	1991	NUM
inlawrev-2960	650	56	)	)	PUNCT
inlawrev-2960	650	57	.	.	PUNCT
inlawrev-2960	651	1	151	151	NUM
inlawrev-2960	651	2	.	.	PUNCT
inlawrev-2960	652	1	for	for	ADP
inlawrev-2960	652	2	this	this	DET
inlawrev-2960	652	3	discussion	discussion	NOUN
inlawrev-2960	652	4	,	,	PUNCT
inlawrev-2960	652	5	it	it	PRON
inlawrev-2960	652	6	will	will	AUX
inlawrev-2960	652	7	be	be	AUX
inlawrev-2960	652	8	assumed	assume	VERB
inlawrev-2960	652	9	that	that	SCONJ
inlawrev-2960	652	10	the	the	DET
inlawrev-2960	652	11	fdic	fdic	PROPN
inlawrev-2960	652	12	or	or	CCONJ
inlawrev-2960	652	13	rtc	rtc	PROPN
inlawrev-2960	652	14	has	have	AUX
inlawrev-2960	652	15	brought	bring	VERB
inlawrev-2960	652	16	suit	suit	NOUN
inlawrev-2960	652	17	against	against	ADP
inlawrev-2960	652	18	an	an	DET
inlawrev-2960	652	19	accounting	accounting	NOUN
inlawrev-2960	652	20	firm	firm	NOUN
inlawrev-2960	652	21	for	for	ADP
inlawrev-2960	652	22	the	the	DET
inlawrev-2960	652	23	firm	firm	NOUN
inlawrev-2960	652	24	's	's	PART
inlawrev-2960	652	25	s&l	s&l	PROPN
inlawrev-2960	652	26	audits	audits	NOUN
inlawrev-2960	652	27	,	,	PUNCT
inlawrev-2960	652	28	but	but	CCONJ
inlawrev-2960	652	29	similar	similar	ADJ
inlawrev-2960	652	30	issues	issue	NOUN
inlawrev-2960	652	31	and	and	CCONJ
inlawrev-2960	652	32	arguments	argument	NOUN
inlawrev-2960	652	33	could	could	AUX
inlawrev-2960	652	34	be	be	AUX
inlawrev-2960	652	35	raised	raise	VERB
inlawrev-2960	652	36	in	in	ADP
inlawrev-2960	652	37	suits	suit	NOUN
inlawrev-2960	652	38	brought	bring	VERB
inlawrev-2960	652	39	by	by	ADP
inlawrev-2960	652	40	other	other	ADJ
inlawrev-2960	652	41	plaintiffs	plaintiff	NOUN
inlawrev-2960	652	42	against	against	ADP
inlawrev-2960	652	43	accounting	accounting	NOUN
inlawrev-2960	652	44	firms	firm	NOUN
inlawrev-2960	652	45	for	for	ADP
inlawrev-2960	652	46	their	their	PRON
inlawrev-2960	652	47	s&l	s&l	NOUN
inlawrev-2960	652	48	audits	audits	NOUN
inlawrev-2960	652	49	.	.	PUNCT
inlawrev-2960	653	1	152	152	NUM
inlawrev-2960	653	2	.	.	PUNCT
inlawrev-2960	654	1	the	the	DET
inlawrev-2960	654	2	plaintiff	plaintiff	NOUN
inlawrev-2960	654	3	must	must	AUX
inlawrev-2960	654	4	establish	establish	VERB
inlawrev-2960	654	5	the	the	DET
inlawrev-2960	654	6	following	following	ADJ
inlawrev-2960	654	7	traditional	traditional	ADJ
inlawrev-2960	654	8	elements	element	NOUN
inlawrev-2960	654	9	in	in	ADP
inlawrev-2960	654	10	a	a	DET
inlawrev-2960	654	11	negligence	negligence	NOUN
inlawrev-2960	654	12	suit	suit	NOUN
inlawrev-2960	654	13	:	:	PUNCT
inlawrev-2960	654	14	1991	1991	NUM
inlawrev-2960	654	15	]	]	PUNCT
inlawrev-2960	654	16	accountants	accountant	NOUN
inlawrev-2960	654	17	*	*	NOUN
inlawrev-2960	654	18	liability	liability	NOUN
inlawrev-2960	654	19	501	501	NUM
inlawrev-2960	654	20	countants	countant	NOUN
inlawrev-2960	654	21	,	,	PUNCT
inlawrev-2960	654	22	accountants	accountant	NOUN
inlawrev-2960	654	23	may	may	AUX
inlawrev-2960	654	24	argue	argue	VERB
inlawrev-2960	654	25	that	that	SCONJ
inlawrev-2960	654	26	the	the	DET
inlawrev-2960	654	27	standard	standard	NOUN
inlawrev-2960	654	28	should	should	AUX
inlawrev-2960	654	29	be	be	AUX
inlawrev-2960	654	30	whether	whether	SCONJ
inlawrev-2960	654	31	the	the	DET
inlawrev-2960	654	32	accountants	accountant	NOUN
inlawrev-2960	654	33	conducted	conduct	VERB
inlawrev-2960	654	34	their	their	PRON
inlawrev-2960	654	35	audit	audit	NOUN
inlawrev-2960	654	36	in	in	ADP
inlawrev-2960	654	37	conformity	conformity	NOUN
inlawrev-2960	654	38	with	with	ADP
inlawrev-2960	654	39	gaas	gaas	NOUN
inlawrev-2960	654	40	and	and	CCONJ
inlawrev-2960	654	41	produced	produce	VERB
inlawrev-2960	654	42	their	their	PRON
inlawrev-2960	654	43	opinion	opinion	NOUN
inlawrev-2960	654	44	in	in	ADP
inlawrev-2960	654	45	conformity	conformity	NOUN
inlawrev-2960	654	46	with	with	ADP
inlawrev-2960	654	47	gaap	gaap	NOUN
inlawrev-2960	654	48	.	.	PUNCT
inlawrev-2960	654	49	'	'	PUNCT
inlawrev-2960	654	50	"	"	PUNCT
inlawrev-2960	654	51	however	however	ADV
inlawrev-2960	654	52	,	,	PUNCT
inlawrev-2960	654	53	in	in	ADP
inlawrev-2960	654	54	recent	recent	ADJ
inlawrev-2960	654	55	accountants	accountant	NOUN
inlawrev-2960	654	56	'	'	PART
inlawrev-2960	654	57	liability	liability	NOUN
inlawrev-2960	654	58	cases	case	NOUN
inlawrev-2960	654	59	,	,	PUNCT
inlawrev-2960	654	60	courts	court	NOUN
inlawrev-2960	654	61	have	have	AUX
inlawrev-2960	654	62	found	find	VERB
inlawrev-2960	654	63	that	that	SCONJ
inlawrev-2960	654	64	the	the	DET
inlawrev-2960	654	65	duty	duty	NOUN
inlawrev-2960	654	66	of	of	ADP
inlawrev-2960	654	67	care	care	NOUN
inlawrev-2960	654	68	required	require	VERB
inlawrev-2960	654	69	of	of	ADP
inlawrev-2960	654	70	accountants	accountant	NOUN
inlawrev-2960	654	71	encompasses	encompass	VERB
inlawrev-2960	654	72	more	more	ADJ
inlawrev-2960	654	73	than	than	ADP
inlawrev-2960	654	74	mere	mere	ADJ
inlawrev-2960	654	75	adherence	adherence	NOUN
inlawrev-2960	654	76	to	to	ADP
inlawrev-2960	654	77	the	the	DET
inlawrev-2960	654	78	gaas	gaas	PROPN
inlawrev-2960	654	79	and	and	CCONJ
inlawrev-2960	654	80	gaap	gaap	PROPN
inlawrev-2960	654	81	standards	standard	NOUN
inlawrev-2960	654	82	developed	develop	VERB
inlawrev-2960	654	83	by	by	ADP
inlawrev-2960	654	84	aicpa	aicpa	NOUN
inlawrev-2960	654	85	.	.	PUNCT
inlawrev-2960	655	1	'^	'^	PROPN
inlawrev-2960	655	2	*	*	PROPN
inlawrev-2960	655	3	rather	rather	ADV
inlawrev-2960	655	4	,	,	PUNCT
inlawrev-2960	655	5	courts	court	NOUN
inlawrev-2960	655	6	have	have	AUX
inlawrev-2960	655	7	held	hold	VERB
inlawrev-2960	655	8	that	that	SCONJ
inlawrev-2960	655	9	accountants	accountant	NOUN
inlawrev-2960	655	10	have	have	VERB
inlawrev-2960	655	11	a	a	DET
inlawrev-2960	655	12	duty	duty	NOUN
inlawrev-2960	655	13	to	to	PART
inlawrev-2960	655	14	use	use	VERB
inlawrev-2960	655	15	reasonable	reasonable	ADJ
inlawrev-2960	655	16	professional	professional	ADJ
inlawrev-2960	655	17	care	care	NOUN
inlawrev-2960	655	18	and	and	CCONJ
inlawrev-2960	655	19	that	that	SCONJ
inlawrev-2960	655	20	the	the	DET
inlawrev-2960	655	21	gaas	gaas	PROPN
inlawrev-2960	655	22	and	and	CCONJ
inlawrev-2960	655	23	gaap	gaap	PROPN
inlawrev-2960	655	24	standards	standard	NOUN
inlawrev-2960	655	25	are	be	AUX
inlawrev-2960	655	26	merely	merely	ADV
inlawrev-2960	655	27	evidence	evidence	NOUN
inlawrev-2960	655	28	of	of	ADP
inlawrev-2960	655	29	reasonable	reasonable	ADJ
inlawrev-2960	655	30	professional	professional	ADJ
inlawrev-2960	655	31	care	care	NOUN
inlawrev-2960	655	32	.	.	PUNCT
inlawrev-2960	655	33	'	'	PUNCT
inlawrev-2960	655	34	"	"	PUNCT
inlawrev-2960	655	35	for	for	ADP
inlawrev-2960	655	36	example	example	NOUN
inlawrev-2960	655	37	,	,	PUNCT
inlawrev-2960	655	38	in	in	ADP
inlawrev-2960	655	39	mishkin	mishkin	NOUN
inlawrev-2960	655	40	v.	v.	ADP
inlawrev-2960	655	41	peat	peat	NOUN
inlawrev-2960	655	42	,	,	PUNCT
inlawrev-2960	655	43	marwick	marwick	PROPN
inlawrev-2960	655	44	,	,	PUNCT
inlawrev-2960	655	45	mitchell	mitchell	PROPN
inlawrev-2960	655	46	<	<	PROPN
inlawrev-2960	655	47	sc	sc	PROPN
inlawrev-2960	655	48	co.	co.	PROPN
inlawrev-2960	655	49	,^^^	,^^^	PUNCT
inlawrev-2960	655	50	the	the	DET
inlawrev-2960	655	51	court	court	NOUN
inlawrev-2960	655	52	defined	define	VERB
inlawrev-2960	655	53	the	the	DET
inlawrev-2960	655	54	standard	standard	NOUN
inlawrev-2960	655	55	of	of	ADP
inlawrev-2960	655	56	care	care	NOUN
inlawrev-2960	655	57	required	require	VERB
inlawrev-2960	655	58	of	of	ADP
inlawrev-2960	655	59	accountants	accountant	NOUN
inlawrev-2960	655	60	as	as	SCONJ
inlawrev-2960	655	61	follows	follow	VERB
inlawrev-2960	655	62	:	:	PUNCT
inlawrev-2960	655	63	*	*	PUNCT
inlawrev-2960	655	64	*	*	PUNCT
inlawrev-2960	655	65	[	[	X
inlawrev-2960	655	66	an	an	DET
inlawrev-2960	655	67	accountant	accountant	NOUN
inlawrev-2960	655	68	]	]	PUNCT
inlawrev-2960	655	69	does	do	AUX
inlawrev-2960	655	70	undertake	undertake	VERB
inlawrev-2960	655	71	to	to	PART
inlawrev-2960	655	72	use	use	VERB
inlawrev-2960	655	73	skill	skill	NOUN
inlawrev-2960	655	74	and	and	CCONJ
inlawrev-2960	655	75	due	due	ADJ
inlawrev-2960	655	76	professional	professional	ADJ
inlawrev-2960	655	77	care	care	NOUN
inlawrev-2960	655	78	and	and	CCONJ
inlawrev-2960	655	79	to	to	PART
inlawrev-2960	655	80	exercise	exercise	VERB
inlawrev-2960	655	81	good	good	ADJ
inlawrev-2960	655	82	faith	faith	NOUN
inlawrev-2960	655	83	and	and	CCONJ
inlawrev-2960	655	84	to	to	PART
inlawrev-2960	655	85	observe	observe	VERB
inlawrev-2960	655	86	(	(	PUNCT
inlawrev-2960	655	87	1	1	NUM
inlawrev-2960	655	88	)	)	PUNCT
inlawrev-2960	655	89	duty	duty	NOUN
inlawrev-2960	655	90	—	—	PUNCT
inlawrev-2960	655	91	the	the	DET
inlawrev-2960	655	92	defendant	defendant	NOUN
inlawrev-2960	655	93	must	must	AUX
inlawrev-2960	655	94	have	have	AUX
inlawrev-2960	655	95	had	have	VERB
inlawrev-2960	655	96	a	a	DET
inlawrev-2960	655	97	duty	duty	NOUN
inlawrev-2960	655	98	or	or	CCONJ
inlawrev-2960	655	99	obligation	obligation	NOUN
inlawrev-2960	655	100	recognized	recognize	VERB
inlawrev-2960	655	101	by	by	ADP
inlawrev-2960	655	102	law	law	NOUN
inlawrev-2960	655	103	"	"	PUNCT
inlawrev-2960	655	104	requiring	require	VERB
inlawrev-2960	655	105	the	the	DET
inlawrev-2960	655	106	person	person	NOUN
inlawrev-2960	655	107	to	to	PART
inlawrev-2960	655	108	conform	conform	VERB
inlawrev-2960	655	109	to	to	ADP
inlawrev-2960	655	110	a	a	DET
inlawrev-2960	655	111	certain	certain	ADJ
inlawrev-2960	655	112	standard	standard	NOUN
inlawrev-2960	655	113	of	of	ADP
inlawrev-2960	655	114	conduct	conduct	NOUN
inlawrev-2960	655	115	,	,	PUNCT
inlawrev-2960	655	116	for	for	ADP
inlawrev-2960	655	117	the	the	DET
inlawrev-2960	655	118	protection	protection	NOUN
inlawrev-2960	655	119	of	of	ADP
inlawrev-2960	655	120	others	other	NOUN
inlawrev-2960	655	121	against	against	ADP
inlawrev-2960	655	122	unreasonable	unreasonable	ADJ
inlawrev-2960	655	123	risks	risk	NOUN
inlawrev-2960	655	124	"	"	PUNCT
inlawrev-2960	655	125	;	;	PUNCT
inlawrev-2960	655	126	(	(	PUNCT
inlawrev-2960	655	127	2	2	X
inlawrev-2960	655	128	)	)	PUNCT
inlawrev-2960	655	129	breach	breach	NOUN
inlawrev-2960	655	130	of	of	ADP
inlawrev-2960	655	131	duty	duty	NOUN
inlawrev-2960	655	132	—	—	PUNCT
inlawrev-2960	655	133	the	the	DET
inlawrev-2960	655	134	defendant	defendant	NOUN
inlawrev-2960	655	135	must	must	AUX
inlawrev-2960	655	136	have	have	AUX
inlawrev-2960	655	137	failed	fail	VERB
inlawrev-2960	655	138	to	to	PART
inlawrev-2960	655	139	conform	conform	VERB
inlawrev-2960	655	140	to	to	ADP
inlawrev-2960	655	141	the	the	DET
inlawrev-2960	655	142	standard	standard	NOUN
inlawrev-2960	655	143	required	require	VERB
inlawrev-2960	655	144	;	;	PUNCT
inlawrev-2960	655	145	(	(	PUNCT
inlawrev-2960	655	146	3	3	X
inlawrev-2960	655	147	)	)	PUNCT
inlawrev-2960	655	148	causation	causation	NOUN
inlawrev-2960	655	149	—	—	PUNCT
inlawrev-2960	655	150	there	there	PRON
inlawrev-2960	655	151	must	must	AUX
inlawrev-2960	655	152	be	be	AUX
inlawrev-2960	655	153	a	a	DET
inlawrev-2960	655	154	reasonably	reasonably	ADV
inlawrev-2960	655	155	close	close	ADJ
inlawrev-2960	655	156	causal	causal	ADJ
inlawrev-2960	655	157	connection	connection	NOUN
inlawrev-2960	655	158	between	between	ADP
inlawrev-2960	655	159	the	the	DET
inlawrev-2960	655	160	defendant	defendant	NOUN
inlawrev-2960	655	161	's	's	PART
inlawrev-2960	655	162	conduct	conduct	NOUN
inlawrev-2960	655	163	and	and	CCONJ
inlawrev-2960	655	164	the	the	DET
inlawrev-2960	655	165	plaintiff	plaintiff	NOUN
inlawrev-2960	655	166	's	's	PART
inlawrev-2960	655	167	resulting	result	VERB
inlawrev-2960	655	168	injury	injury	NOUN
inlawrev-2960	655	169	;	;	PUNCT
inlawrev-2960	655	170	(	(	PUNCT
inlawrev-2960	655	171	4	4	X
inlawrev-2960	655	172	)	)	PUNCT
inlawrev-2960	655	173	damage	damage	NOUN
inlawrev-2960	655	174	—	—	PUNCT
inlawrev-2960	655	175	the	the	DET
inlawrev-2960	655	176	plaintiff	plaintiff	NOUN
inlawrev-2960	655	177	(	(	PUNCT
inlawrev-2960	655	178	or	or	CCONJ
inlawrev-2960	655	179	the	the	DET
inlawrev-2960	655	180	plaintiff	plaintiff	NOUN
inlawrev-2960	655	181	's	's	PART
inlawrev-2960	655	182	interests	interest	NOUN
inlawrev-2960	655	183	)	)	PUNCT
inlawrev-2960	655	184	must	must	AUX
inlawrev-2960	655	185	have	have	AUX
inlawrev-2960	655	186	experienced	experience	VERB
inlawrev-2960	655	187	actual	actual	ADJ
inlawrev-2960	655	188	loss	loss	NOUN
inlawrev-2960	655	189	,	,	PUNCT
inlawrev-2960	655	190	damage	damage	NOUN
inlawrev-2960	655	191	,	,	PUNCT
inlawrev-2960	655	192	or	or	CCONJ
inlawrev-2960	655	193	injury	injury	NOUN
inlawrev-2960	655	194	.	.	PUNCT
inlawrev-2960	656	1	see	see	VERB
inlawrev-2960	656	2	prosser	prosser	PROPN
inlawrev-2960	656	3	and	and	CCONJ
inlawrev-2960	656	4	keeton	keeton	PROPN
inlawrev-2960	656	5	,	,	PUNCT
inlawrev-2960	656	6	supra	supra	PROPN
inlawrev-2960	656	7	note	note	PROPN
inlawrev-2960	656	8	94	94	NUM
inlawrev-2960	656	9	,	,	PUNCT
inlawrev-2960	656	10	at	at	ADP
inlawrev-2960	656	11	§	§	PROPN
inlawrev-2960	656	12	30	30	NUM
inlawrev-2960	656	13	(	(	PUNCT
inlawrev-2960	656	14	5th	5th	ADJ
inlawrev-2960	656	15	ed	ed	NOUN
inlawrev-2960	656	16	.	.	PROPN
inlawrev-2960	656	17	1984	1984	NUM
inlawrev-2960	656	18	)	)	PUNCT
inlawrev-2960	656	19	.	.	PUNCT
inlawrev-2960	657	1	negligence	negligence	NOUN
inlawrev-2960	657	2	lawsuits	lawsuit	NOUN
inlawrev-2960	657	3	brought	bring	VERB
inlawrev-2960	657	4	against	against	ADP
inlawrev-2960	657	5	accountants	accountant	NOUN
inlawrev-2960	657	6	have	have	VERB
inlawrev-2960	657	7	no	no	DET
inlawrev-2960	657	8	different	different	ADJ
inlawrev-2960	657	9	elements	element	NOUN
inlawrev-2960	657	10	than	than	ADP
inlawrev-2960	657	11	the	the	DET
inlawrev-2960	657	12	elements	element	NOUN
inlawrev-2960	657	13	of	of	ADP
inlawrev-2960	657	14	the	the	DET
inlawrev-2960	657	15	traditional	traditional	ADJ
inlawrev-2960	657	16	common	common	ADJ
inlawrev-2960	657	17	-	-	PUNCT
inlawrev-2960	657	18	law	law	NOUN
inlawrev-2960	657	19	negligence	negligence	NOUN
inlawrev-2960	657	20	action	action	NOUN
inlawrev-2960	657	21	.	.	PUNCT
inlawrev-2960	658	1	see	see	VERB
inlawrev-2960	658	2	generally	generally	ADV
inlawrev-2960	658	3	fdic	fdic	PROPN
inlawrev-2960	658	4	's	's	PART
inlawrev-2960	658	5	brief	brief	NOUN
inlawrev-2960	658	6	in	in	ADP
inlawrev-2960	658	7	opposition	opposition	NOUN
inlawrev-2960	658	8	to	to	ADP
inlawrev-2960	658	9	defendant	defendant	NOUN
inlawrev-2960	658	10	's	's	PART
inlawrev-2960	658	11	motion	motion	NOUN
inlawrev-2960	658	12	for	for	ADP
inlawrev-2960	658	13	summary	summary	NOUN
inlawrev-2960	658	14	judgment	judgment	NOUN
inlawrev-2960	658	15	,	,	PUNCT
inlawrev-2960	658	16	fdic	fdic	PROPN
inlawrev-2960	658	17	v.	v.	PROPN
inlawrev-2960	658	18	ernst	ernst	PROPN
inlawrev-2960	658	19	&	&	CCONJ
inlawrev-2960	658	20	young	young	PROPN
inlawrev-2960	658	21	and	and	CCONJ
inlawrev-2960	658	22	arthur	arthur	PROPN
inlawrev-2960	658	23	young	young	PROPN
inlawrev-2960	658	24	and	and	CCONJ
inlawrev-2960	658	25	company	company	NOUN
inlawrev-2960	658	26	,	,	PUNCT
inlawrev-2960	658	27	no	no	INTJ
inlawrev-2960	658	28	.	.	PUNCT
inlawrev-2960	659	1	ca3	ca3	PROPN
inlawrev-2960	659	2	-	-	PUNCT
inlawrev-2960	659	3	90	90	NUM
inlawrev-2960	659	4	-	-	PUNCT
inlawrev-2960	659	5	0490	0490	NUM
inlawrev-2960	659	6	-	-	PUNCT
inlawrev-2960	659	7	h	h	NOUN
inlawrev-2960	659	8	(	(	PUNCT
inlawrev-2960	659	9	d.c	d.c	PROPN
inlawrev-2960	659	10	.	.	PUNCT
inlawrev-2960	660	1	tex	tex	PROPN
inlawrev-2960	660	2	.	.	PROPN
inlawrev-2960	660	3	filed	file	VERB
inlawrev-2960	660	4	mar	mar	PROPN
inlawrev-2960	660	5	.	.	PROPN
inlawrev-2960	660	6	29	29	NUM
inlawrev-2960	660	7	,	,	PUNCT
inlawrev-2960	660	8	1991	1991	NUM
inlawrev-2960	660	9	)	)	PUNCT
inlawrev-2960	661	1	[	[	X
inlawrev-2960	661	2	hereinafter	hereinafter	NOUN
inlawrev-2960	661	3	fdic	fdic	PROPN
inlawrev-2960	661	4	's	's	PART
inlawrev-2960	661	5	brief	brief	NOUN
inlawrev-2960	661	6	in	in	ADP
inlawrev-2960	661	7	opposition	opposition	NOUN
inlawrev-2960	661	8	,	,	PUNCT
inlawrev-2960	661	9	fdic	fdic	PROPN
inlawrev-2960	661	10	v.	v.	PROPN
inlawrev-2960	661	11	ernst	ernst	PROPN
inlawrev-2960	661	12	&	&	CCONJ
inlawrev-2960	661	13	young	young	PROPN
inlawrev-2960	661	14	]	]	PUNCT
inlawrev-2960	661	15	.	.	PUNCT
inlawrev-2960	662	1	see	see	VERB
inlawrev-2960	662	2	also	also	ADV
inlawrev-2960	662	3	g.	g.	PROPN
inlawrev-2960	662	4	spellmire	spellmire	NOUN
inlawrev-2960	662	5	,	,	PUNCT
inlawrev-2960	662	6	w.	w.	PROPN
inlawrev-2960	662	7	baliga	baliga	PROPN
inlawrev-2960	662	8	,	,	PUNCT
inlawrev-2960	662	9	&	&	CCONJ
inlawrev-2960	662	10	d.	d.	PROPN
inlawrev-2960	662	11	winiarski	winiarski	PROPN
inlawrev-2960	662	12	,	,	PUNCT
inlawrev-2960	662	13	accountant	accountant	NOUN
inlawrev-2960	662	14	's	's	PART
inlawrev-2960	662	15	legal	legal	ADJ
inlawrev-2960	662	16	liability	liability	NOUN
inlawrev-2960	662	17	guide	guide	NOUN
inlawrev-2960	662	18	10.03	10.03	NUM
inlawrev-2960	662	19	(	(	PUNCT
inlawrev-2960	662	20	1990	1990	NUM
inlawrev-2960	662	21	)	)	PUNCT
inlawrev-2960	662	22	.	.	PUNCT
inlawrev-2960	663	1	153	153	NUM
inlawrev-2960	663	2	.	.	PUNCT
inlawrev-2960	663	3	eickemeyer	eickemeyer	PROPN
inlawrev-2960	663	4	,	,	PUNCT
inlawrev-2960	663	5	audit	audit	NOUN
inlawrev-2960	663	6	issues	issue	NOUN
inlawrev-2960	663	7	in	in	ADP
inlawrev-2960	663	8	litigation	litigation	NOUN
inlawrev-2960	663	9	,	,	PUNCT
inlawrev-2960	663	10	accountants	accountant	NOUN
inlawrev-2960	663	11	'	'	PART
inlawrev-2960	663	12	liability	liability	NOUN
inlawrev-2960	663	13	:	:	PUNCT
inlawrev-2960	663	14	a.l.i	a.l.i	ADJ
inlawrev-2960	663	15	.	.	PUNCT
inlawrev-2960	663	16	a.b.a	a.b.a	NOUN
inlawrev-2960	663	17	course	course	NOUN
inlawrev-2960	663	18	of	of	ADP
inlawrev-2960	663	19	study	study	NOUN
inlawrev-2960	663	20	materl^ls	materl^ls	PROPN
inlawrev-2960	663	21	89	89	NUM
inlawrev-2960	663	22	,	,	PUNCT
inlawrev-2960	663	23	115	115	NUM
inlawrev-2960	663	24	(	(	PUNCT
inlawrev-2960	663	25	jan	jan	PROPN
inlawrev-2960	663	26	.	.	PROPN
inlawrev-2960	663	27	31	31	NUM
inlawrev-2960	663	28	feb	feb	X
inlawrev-2960	663	29	.	.	PROPN
inlawrev-2960	663	30	1	1	NUM
inlawrev-2960	663	31	,	,	PUNCT
inlawrev-2960	663	32	1991	1991	NUM
inlawrev-2960	663	33	)	)	PUNCT
inlawrev-2960	663	34	;	;	PUNCT
inlawrev-2960	663	35	hirschberg	hirschberg	PROPN
inlawrev-2960	663	36	&	&	CCONJ
inlawrev-2960	663	37	univer	univer	PROPN
inlawrev-2960	663	38	,	,	PUNCT
inlawrev-2960	663	39	supra	supra	PROPN
inlawrev-2960	663	40	note	note	NOUN
inlawrev-2960	663	41	96	96	NUM
inlawrev-2960	663	42	,	,	PUNCT
inlawrev-2960	663	43	at	at	ADP
inlawrev-2960	663	44	122	122	NUM
inlawrev-2960	663	45	.	.	PUNCT
inlawrev-2960	663	46	154	154	NUM
inlawrev-2960	663	47	.	.	PUNCT
inlawrev-2960	664	1	see	see	VERB
inlawrev-2960	664	2	bily	bily	ADV
inlawrev-2960	664	3	v.	v.	ADP
inlawrev-2960	664	4	arthur	arthur	PROPN
inlawrev-2960	664	5	young	young	PROPN
inlawrev-2960	664	6	&	&	CCONJ
inlawrev-2960	664	7	co.	co.	PROPN
inlawrev-2960	664	8	,	,	PUNCT
inlawrev-2960	664	9	230	230	NUM
inlawrev-2960	664	10	cal	cal	NOUN
inlawrev-2960	664	11	.	.	PUNCT
inlawrev-2960	665	1	app	app	PROPN
inlawrev-2960	665	2	.	.	PUNCT
inlawrev-2960	666	1	3d	3d	PROPN
inlawrev-2960	666	2	835	835	NUM
inlawrev-2960	666	3	,	,	PUNCT
inlawrev-2960	666	4	271	271	NUM
inlawrev-2960	666	5	cal	cal	NOUN
inlawrev-2960	666	6	.	.	PUNCT
inlawrev-2960	667	1	rptr	rptr	PROPN
inlawrev-2960	667	2	.	.	PUNCT
inlawrev-2960	668	1	470	470	NUM
inlawrev-2960	668	2	,	,	PUNCT
inlawrev-2960	668	3	superseded	supersede	VERB
inlawrev-2960	668	4	,	,	PUNCT
inlawrev-2960	668	5	21a	21a	PROPN
inlawrev-2960	668	6	cal	cal	X
inlawrev-2960	668	7	.	.	PUNCT
inlawrev-2960	669	1	rptr	rptr	PROPN
inlawrev-2960	669	2	.	.	PUNCT
inlawrev-2960	670	1	371	371	NUM
inlawrev-2960	670	2	,	,	PUNCT
inlawrev-2960	670	3	798	798	NUM
inlawrev-2960	670	4	p.2d	p.2d	SYM
inlawrev-2960	670	5	1214	1214	NUM
inlawrev-2960	670	6	(	(	PUNCT
inlawrev-2960	670	7	1990	1990	NUM
inlawrev-2960	670	8	)	)	PUNCT
inlawrev-2960	670	9	;	;	PUNCT
inlawrev-2960	671	1	maduff	maduff	PROPN
inlawrev-2960	671	2	mortgage	mortgage	PROPN
inlawrev-2960	671	3	corp	corp	PROPN
inlawrev-2960	671	4	.	.	PROPN
inlawrev-2960	671	5	v.	v.	PROPN
inlawrev-2960	671	6	deloitte	deloitte	PROPN
inlawrev-2960	671	7	,	,	PUNCT
inlawrev-2960	671	8	haskins	haskins	PROPN
inlawrev-2960	671	9	&	&	CCONJ
inlawrev-2960	671	10	sells	sells	PROPN
inlawrev-2960	671	11	,	,	PUNCT
inlawrev-2960	671	12	98	98	NUM
inlawrev-2960	671	13	or	or	CCONJ
inlawrev-2960	671	14	.	.	PUNCT
inlawrev-2960	672	1	app	app	PROPN
inlawrev-2960	672	2	.	.	PROPN
inlawrev-2960	673	1	497	497	NUM
inlawrev-2960	673	2	,	,	PUNCT
inlawrev-2960	673	3	779	779	NUM
inlawrev-2960	673	4	p.2d	p.2d	SYM
inlawrev-2960	673	5	1083	1083	NUM
inlawrev-2960	673	6	(	(	PUNCT
inlawrev-2960	673	7	1989	1989	NUM
inlawrev-2960	673	8	)	)	PUNCT
inlawrev-2960	673	9	.	.	PUNCT
inlawrev-2960	674	1	see	see	VERB
inlawrev-2960	674	2	also	also	ADV
inlawrev-2960	674	3	eickemeyer	eickemeyer	PROPN
inlawrev-2960	674	4	,	,	PUNCT
inlawrev-2960	674	5	supra	supra	PROPN
inlawrev-2960	674	6	note	note	NOUN
inlawrev-2960	674	7	153	153	NUM
inlawrev-2960	674	8	,	,	PUNCT
inlawrev-2960	674	9	at	at	ADP
inlawrev-2960	674	10	110	110	NUM
inlawrev-2960	674	11	-	-	SYM
inlawrev-2960	674	12	16	16	NUM
inlawrev-2960	674	13	.	.	PUNCT
inlawrev-2960	674	14	155	155	NUM
inlawrev-2960	674	15	.	.	PUNCT
inlawrev-2960	675	1	bily	bily	ADV
inlawrev-2960	675	2	,	,	PUNCT
inlawrev-2960	675	3	230	230	NUM
inlawrev-2960	675	4	cal	cal	NOUN
inlawrev-2960	675	5	.	.	PUNCT
inlawrev-2960	676	1	app	app	PROPN
inlawrev-2960	676	2	.	.	PROPN
inlawrev-2960	676	3	3d	3d	PROPN
inlawrev-2960	676	4	at	at	ADP
inlawrev-2960	676	5	846	846	NUM
inlawrev-2960	676	6	,	,	PUNCT
inlawrev-2960	676	7	271	271	NUM
inlawrev-2960	676	8	cal	cal	NOUN
inlawrev-2960	676	9	.	.	PUNCT
inlawrev-2960	677	1	rptr	rptr	PROPN
inlawrev-2960	677	2	.	.	PUNCT
inlawrev-2960	678	1	at	at	ADP
inlawrev-2960	678	2	475	475	NUM
inlawrev-2960	678	3	(	(	PUNCT
inlawrev-2960	678	4	1990	1990	NUM
inlawrev-2960	678	5	)	)	PUNCT
inlawrev-2960	678	6	(	(	PUNCT
inlawrev-2960	678	7	accountant	accountant	NOUN
inlawrev-2960	678	8	's	's	PART
inlawrev-2960	678	9	obligation	obligation	NOUN
inlawrev-2960	678	10	is	be	AUX
inlawrev-2960	678	11	to	to	PART
inlawrev-2960	678	12	"	"	PUNCT
inlawrev-2960	678	13	use	use	VERB
inlawrev-2960	678	14	professional	professional	ADJ
inlawrev-2960	678	15	care	care	NOUN
inlawrev-2960	678	16	"	"	PUNCT
inlawrev-2960	678	17	because	because	SCONJ
inlawrev-2960	678	18	gaas	gaas	PROPN
inlawrev-2960	678	19	and	and	CCONJ
inlawrev-2960	678	20	gaap	gaap	PROPN
inlawrev-2960	678	21	are	be	AUX
inlawrev-2960	678	22	not	not	PART
inlawrev-2960	678	23	so	so	ADV
inlawrev-2960	678	24	comprehensive	comprehensive	ADJ
inlawrev-2960	678	25	as	as	SCONJ
inlawrev-2960	678	26	to	to	PART
inlawrev-2960	678	27	address	address	VERB
inlawrev-2960	678	28	every	every	DET
inlawrev-2960	678	29	conceivable	conceivable	ADJ
inlawrev-2960	678	30	situation	situation	NOUN
inlawrev-2960	678	31	presented	present	VERB
inlawrev-2960	678	32	in	in	ADP
inlawrev-2960	678	33	an	an	DET
inlawrev-2960	678	34	audit	audit	NOUN
inlawrev-2960	678	35	)	)	PUNCT
inlawrev-2960	678	36	.	.	PUNCT
inlawrev-2960	679	1	in	in	ADP
inlawrev-2960	679	2	maduff	maduff	PROPN
inlawrev-2960	679	3	mortgage	mortgage	PROPN
inlawrev-2960	679	4	corp	corp	PROPN
inlawrev-2960	679	5	.	.	PROPN
inlawrev-2960	679	6	v.	v.	PROPN
inlawrev-2960	679	7	deloitte	deloitte	PROPN
inlawrev-2960	679	8	,	,	PUNCT
inlawrev-2960	679	9	haskins	haskins	PROPN
inlawrev-2960	679	10	&	&	CCONJ
inlawrev-2960	679	11	sells	sells	PROPN
inlawrev-2960	679	12	,	,	PUNCT
inlawrev-2960	679	13	the	the	DET
inlawrev-2960	679	14	oregon	oregon	PROPN
inlawrev-2960	679	15	appellate	appellate	PROPN
inlawrev-2960	679	16	court	court	NOUN
inlawrev-2960	679	17	discussed	discuss	VERB
inlawrev-2960	679	18	the	the	DET
inlawrev-2960	679	19	role	role	NOUN
inlawrev-2960	679	20	of	of	ADP
inlawrev-2960	679	21	gaas	gaas	NOUN
inlawrev-2960	679	22	and	and	CCONJ
inlawrev-2960	679	23	gaap	gaap	NOUN
inlawrev-2960	679	24	standards	standard	NOUN
inlawrev-2960	679	25	in	in	ADP
inlawrev-2960	679	26	determining	determine	VERB
inlawrev-2960	679	27	the	the	DET
inlawrev-2960	679	28	scope	scope	NOUN
inlawrev-2960	679	29	of	of	ADP
inlawrev-2960	679	30	an	an	DET
inlawrev-2960	679	31	accountant	accountant	NOUN
inlawrev-2960	679	32	's	's	PART
inlawrev-2960	679	33	duty	duty	NOUN
inlawrev-2960	679	34	and	and	CCONJ
inlawrev-2960	679	35	stated	state	VERB
inlawrev-2960	679	36	:	:	PUNCT
inlawrev-2960	679	37	the	the	DET
inlawrev-2960	679	38	aicpa	aicpa	ADJ
inlawrev-2960	679	39	standards	standard	NOUN
inlawrev-2960	679	40	are	be	AUX
inlawrev-2960	679	41	only	only	ADV
inlawrev-2960	679	42	evidentiary	evidentiary	ADJ
inlawrev-2960	679	43	.	.	PUNCT
inlawrev-2960	679	44	.	.	PUNCT
inlawrev-2960	679	45	.	.	PUNCT
inlawrev-2960	679	46	.	.	PUNCT
inlawrev-2960	680	1	[	[	X
inlawrev-2960	680	2	the	the	DET
inlawrev-2960	680	3	standards	standard	NOUN
inlawrev-2960	680	4	]	]	PUNCT
inlawrev-2960	680	5	are	be	AUX
inlawrev-2960	680	6	principles	principle	NOUN
inlawrev-2960	680	7	and	and	CCONJ
inlawrev-2960	680	8	procedures	procedure	NOUN
inlawrev-2960	680	9	developed	develop	VERB
inlawrev-2960	680	10	by	by	ADP
inlawrev-2960	680	11	the	the	DET
inlawrev-2960	680	12	accounting	accounting	NOUN
inlawrev-2960	680	13	profession	profession	NOUN
inlawrev-2960	680	14	itself	itself	PRON
inlawrev-2960	680	15	,	,	PUNCT
inlawrev-2960	680	16	not	not	PART
inlawrev-2960	680	17	by	by	ADP
inlawrev-2960	680	18	the	the	DET
inlawrev-2960	680	19	courts	court	NOUN
inlawrev-2960	680	20	or	or	CCONJ
inlawrev-2960	680	21	the	the	DET
inlawrev-2960	680	22	legislature	legislature	NOUN
inlawrev-2960	680	23	.	.	PUNCT
inlawrev-2960	681	1	they	they	PRON
inlawrev-2960	681	2	may	may	AUX
inlawrev-2960	681	3	be	be	AUX
inlawrev-2960	681	4	useful	useful	ADJ
inlawrev-2960	681	5	to	to	ADP
inlawrev-2960	681	6	a	a	DET
inlawrev-2960	681	7	jury	jury	NOUN
inlawrev-2960	681	8	in	in	ADP
inlawrev-2960	681	9	determining	determine	VERB
inlawrev-2960	681	10	the	the	DET
inlawrev-2960	681	11	standard	standard	NOUN
inlawrev-2960	681	12	of	of	ADP
inlawrev-2960	681	13	care	care	NOUN
inlawrev-2960	681	14	for	for	ADP
inlawrev-2960	681	15	an	an	DET
inlawrev-2960	681	16	auditor	auditor	NOUN
inlawrev-2960	681	17	,	,	PUNCT
inlawrev-2960	681	18	but	but	CCONJ
inlawrev-2960	681	19	they	they	PRON
inlawrev-2960	681	20	are	be	AUX
inlawrev-2960	681	21	not	not	PART
inlawrev-2960	681	22	controlling	control	VERB
inlawrev-2960	681	23	.	.	PUNCT
inlawrev-2960	682	1	the	the	DET
inlawrev-2960	682	2	amount	amount	NOUN
inlawrev-2960	682	3	of	of	ADP
inlawrev-2960	682	4	care	care	NOUN
inlawrev-2960	682	5	,	,	PUNCT
inlawrev-2960	682	6	skill	skill	NOUN
inlawrev-2960	682	7	and	and	CCONJ
inlawrev-2960	682	8	diligence	diligence	NOUN
inlawrev-2960	682	9	to	to	PART
inlawrev-2960	682	10	be	be	AUX
inlawrev-2960	682	11	used	use	VERB
inlawrev-2960	682	12	by	by	ADP
inlawrev-2960	682	13	defendant	defendant	NOUN
inlawrev-2960	682	14	in	in	ADP
inlawrev-2960	682	15	conducting	conduct	VERB
inlawrev-2960	682	16	an	an	DET
inlawrev-2960	682	17	audit	audit	NOUN
inlawrev-2960	682	18	is	be	AUX
inlawrev-2960	682	19	a	a	DET
inlawrev-2960	682	20	question	question	NOUN
inlawrev-2960	682	21	of	of	ADP
inlawrev-2960	682	22	fact	fact	NOUN
inlawrev-2960	682	23	for	for	ADP
inlawrev-2960	682	24	the	the	DET
inlawrev-2960	682	25	jury	jury	NOUN
inlawrev-2960	682	26	,	,	PUNCT
inlawrev-2960	682	27	just	just	ADV
inlawrev-2960	682	28	as	as	SCONJ
inlawrev-2960	682	29	it	it	PRON
inlawrev-2960	682	30	is	be	AUX
inlawrev-2960	682	31	in	in	ADP
inlawrev-2960	682	32	other	other	ADJ
inlawrev-2960	682	33	fields	field	NOUN
inlawrev-2960	682	34	for	for	ADP
inlawrev-2960	682	35	other	other	ADJ
inlawrev-2960	682	36	professionals	professional	NOUN
inlawrev-2960	682	37	.	.	PUNCT
inlawrev-2960	683	1	maduff	maduff	PROPN
inlawrev-2960	683	2	mortgage	mortgage	PROPN
inlawrev-2960	683	3	corp	corp	PROPN
inlawrev-2960	683	4	.	.	PROPN
inlawrev-2960	683	5	,	,	PUNCT
inlawrev-2960	683	6	918	918	NUM
inlawrev-2960	683	7	or	or	CCONJ
inlawrev-2960	683	8	.	.	PUNCT
inlawrev-2960	684	1	app	app	PROPN
inlawrev-2960	684	2	.	.	PUNCT
inlawrev-2960	685	1	at	at	ADP
inlawrev-2960	685	2	502	502	NUM
inlawrev-2960	685	3	,	,	PUNCT
inlawrev-2960	685	4	779	779	NUM
inlawrev-2960	685	5	p.2d	p.2d	PUNCT
inlawrev-2960	685	6	at	at	ADP
inlawrev-2960	685	7	1086	1086	NUM
inlawrev-2960	685	8	.	.	PUNCT
inlawrev-2960	686	1	156	156	NUM
inlawrev-2960	686	2	.	.	X
inlawrev-2960	686	3	744	744	NUM
inlawrev-2960	686	4	f.	f.	PROPN
inlawrev-2960	686	5	supp	supp	PROPN
inlawrev-2960	686	6	.	.	PUNCT
inlawrev-2960	687	1	531	531	NUM
inlawrev-2960	687	2	(	(	PUNCT
inlawrev-2960	687	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2960	687	4	.	.	PROPN
inlawrev-2960	687	5	1990	1990	NUM
inlawrev-2960	687	6	)	)	PUNCT
inlawrev-2960	687	7	.	.	PUNCT
inlawrev-2960	688	1	502	502	NUM
inlawrev-2960	688	2	indiana	indiana	PROPN
inlawrev-2960	688	3	law	law	PROPN
inlawrev-2960	688	4	review	review	NOUN
inlawrev-2960	688	5	[	[	X
inlawrev-2960	688	6	vol	vol	NOUN
inlawrev-2960	688	7	.	.	PUNCT
inlawrev-2960	688	8	25:475	25:475	NUM
inlawrev-2960	688	9	generally	generally	ADV
inlawrev-2960	688	10	accepted	accept	VERB
inlawrev-2960	688	11	auditing	auditing	NOUN
inlawrev-2960	688	12	standards	standard	NOUN
inlawrev-2960	688	13	and	and	CCONJ
inlawrev-2960	688	14	professional	professional	ADJ
inlawrev-2960	688	15	guidelines	guideline	NOUN
inlawrev-2960	688	16	,	,	PUNCT
inlawrev-2960	688	17	with	with	ADP
inlawrev-2960	688	18	the	the	DET
inlawrev-2960	688	19	appropriate	appropriate	ADJ
inlawrev-2960	688	20	reasonable	reasonable	ADJ
inlawrev-2960	688	21	,	,	PUNCT
inlawrev-2960	688	22	honest	honest	ADJ
inlawrev-2960	688	23	judgment	judgment	NOUN
inlawrev-2960	688	24	that	that	SCONJ
inlawrev-2960	688	25	a	a	DET
inlawrev-2960	688	26	reasonably	reasonably	ADV
inlawrev-2960	688	27	skillful	skillful	ADJ
inlawrev-2960	688	28	and	and	CCONJ
inlawrev-2960	688	29	prudent	prudent	ADJ
inlawrev-2960	688	30	auditor	auditor	NOUN
inlawrev-2960	688	31	would	would	AUX
inlawrev-2960	688	32	use	use	VERB
inlawrev-2960	688	33	under	under	ADP
inlawrev-2960	688	34	the	the	DET
inlawrev-2960	688	35	same	same	ADJ
inlawrev-2960	688	36	or	or	CCONJ
inlawrev-2960	688	37	similar	similar	ADJ
inlawrev-2960	688	38	circumstances	circumstance	NOUN
inlawrev-2960	688	39	.	.	PUNCT
inlawrev-2960	689	1	"	"	PUNCT
inlawrev-2960	689	2	'	'	PUNCT
inlawrev-2960	689	3	"	"	PUNCT
inlawrev-2960	689	4	in	in	ADP
inlawrev-2960	689	5	the	the	DET
inlawrev-2960	689	6	fdic	fdic	PROPN
inlawrev-2960	689	7	's	's	PART
inlawrev-2960	689	8	suits	suit	NOUN
inlawrev-2960	689	9	against	against	ADP
inlawrev-2960	689	10	accountants	accountant	NOUN
inlawrev-2960	689	11	for	for	ADP
inlawrev-2960	689	12	their	their	PRON
inlawrev-2960	689	13	audits	audits	NOUN
inlawrev-2960	689	14	of	of	ADP
inlawrev-2960	689	15	s&ls	s&ls	PROPN
inlawrev-2960	689	16	,	,	PUNCT
inlawrev-2960	689	17	the	the	DET
inlawrev-2960	689	18	fdic	fdic	PROPN
inlawrev-2960	689	19	could	could	AUX
inlawrev-2960	689	20	most	most	ADV
inlawrev-2960	689	21	likely	likely	ADV
inlawrev-2960	689	22	establish	establish	VERB
inlawrev-2960	689	23	that	that	SCONJ
inlawrev-2960	689	24	the	the	DET
inlawrev-2960	689	25	accountants	accountant	NOUN
inlawrev-2960	689	26	had	have	VERB
inlawrev-2960	689	27	a	a	DET
inlawrev-2960	689	28	duty	duty	NOUN
inlawrev-2960	689	29	to	to	PART
inlawrev-2960	689	30	use	use	VERB
inlawrev-2960	689	31	reasonable	reasonable	ADJ
inlawrev-2960	689	32	professional	professional	ADJ
inlawrev-2960	689	33	care	care	NOUN
inlawrev-2960	689	34	in	in	ADP
inlawrev-2960	689	35	their	their	PRON
inlawrev-2960	689	36	audits	audits	NOUN
inlawrev-2960	689	37	,	,	PUNCT
inlawrev-2960	689	38	using	use	VERB
inlawrev-2960	689	39	the	the	DET
inlawrev-2960	689	40	gaas	gaas	NOUN
inlawrev-2960	689	41	and	and	CCONJ
inlawrev-2960	689	42	gaap	gaap	NOUN
inlawrev-2960	689	43	standards	standard	NOUN
inlawrev-2960	689	44	as	as	ADP
inlawrev-2960	689	45	evidence	evidence	NOUN
inlawrev-2960	689	46	of	of	ADP
inlawrev-2960	689	47	reasonable	reasonable	ADJ
inlawrev-2960	689	48	professional	professional	ADJ
inlawrev-2960	689	49	care	care	NOUN
inlawrev-2960	689	50	,	,	PUNCT
inlawrev-2960	689	51	but	but	CCONJ
inlawrev-2960	689	52	not	not	PART
inlawrev-2960	689	53	as	as	ADP
inlawrev-2960	689	54	the	the	DET
inlawrev-2960	689	55	sole	sole	ADJ
inlawrev-2960	689	56	yardstick	yardstick	NOUN
inlawrev-2960	689	57	by	by	ADP
inlawrev-2960	689	58	which	which	PRON
inlawrev-2960	689	59	the	the	DET
inlawrev-2960	689	60	standard	standard	NOUN
inlawrev-2960	689	61	of	of	ADP
inlawrev-2960	689	62	care	care	NOUN
inlawrev-2960	689	63	is	be	AUX
inlawrev-2960	689	64	measured	measure	VERB
inlawrev-2960	689	65	.	.	PUNCT
inlawrev-2960	690	1	2	2	X
inlawrev-2960	690	2	.	.	X
inlawrev-2960	690	3	breach	breach	NOUN
inlawrev-2960	690	4	of	of	ADP
inlawrev-2960	690	5	duty.—as	duty.—as	PROPN
inlawrev-2960	690	6	for	for	ADP
inlawrev-2960	690	7	the	the	DET
inlawrev-2960	690	8	breach	breach	NOUN
inlawrev-2960	690	9	of	of	ADP
inlawrev-2960	690	10	duty	duty	NOUN
inlawrev-2960	690	11	element	element	NOUN
inlawrev-2960	690	12	,	,	PUNCT
inlawrev-2960	690	13	the	the	DET
inlawrev-2960	690	14	fdic	fdic	PROPN
inlawrev-2960	690	15	would	would	AUX
inlawrev-2960	690	16	be	be	AUX
inlawrev-2960	690	17	required	require	VERB
inlawrev-2960	690	18	to	to	PART
inlawrev-2960	690	19	demonstrate	demonstrate	VERB
inlawrev-2960	690	20	that	that	SCONJ
inlawrev-2960	690	21	s&l	s&l	PROPN
inlawrev-2960	690	22	accountants	accountant	NOUN
inlawrev-2960	690	23	failed	fail	VERB
inlawrev-2960	690	24	to	to	PART
inlawrev-2960	690	25	use	use	VERB
inlawrev-2960	690	26	reasonable	reasonable	ADJ
inlawrev-2960	690	27	professional	professional	ADJ
inlawrev-2960	690	28	care	care	NOUN
inlawrev-2960	690	29	in	in	ADP
inlawrev-2960	690	30	their	their	PRON
inlawrev-2960	690	31	audits	audits	NOUN
inlawrev-2960	690	32	of	of	ADP
inlawrev-2960	690	33	the	the	DET
inlawrev-2960	690	34	s&ls	s&ls	PROPN
inlawrev-2960	690	35	.	.	PUNCT
inlawrev-2960	691	1	the	the	DET
inlawrev-2960	691	2	fdic	fdic	PROPN
inlawrev-2960	691	3	could	could	AUX
inlawrev-2960	691	4	offer	offer	VERB
inlawrev-2960	691	5	evidence	evidence	NOUN
inlawrev-2960	691	6	of	of	ADP
inlawrev-2960	691	7	accountants	accountant	NOUN
inlawrev-2960	691	8	*	*	PART
inlawrev-2960	691	9	failure	failure	NOUN
inlawrev-2960	691	10	to	to	PART
inlawrev-2960	691	11	conform	conform	VERB
inlawrev-2960	691	12	to	to	ADP
inlawrev-2960	691	13	gaas	gaas	NOUN
inlawrev-2960	691	14	and	and	CCONJ
inlawrev-2960	691	15	gaap	gaap	PROPN
inlawrev-2960	691	16	as	as	ADV
inlawrev-2960	691	17	well	well	ADV
inlawrev-2960	691	18	as	as	ADP
inlawrev-2960	691	19	evidence	evidence	NOUN
inlawrev-2960	691	20	of	of	ADP
inlawrev-2960	691	21	specific	specific	ADJ
inlawrev-2960	691	22	circumstances	circumstance	NOUN
inlawrev-2960	691	23	in	in	ADP
inlawrev-2960	691	24	which	which	PRON
inlawrev-2960	691	25	the	the	DET
inlawrev-2960	691	26	accountants	accountant	NOUN
inlawrev-2960	691	27	failed	fail	VERB
inlawrev-2960	691	28	to	to	PART
inlawrev-2960	691	29	use	use	VERB
inlawrev-2960	691	30	reasonable	reasonable	ADJ
inlawrev-2960	691	31	professional	professional	ADJ
inlawrev-2960	691	32	care	care	NOUN
inlawrev-2960	691	33	in	in	ADP
inlawrev-2960	691	34	planning	planning	NOUN
inlawrev-2960	691	35	,	,	PUNCT
inlawrev-2960	691	36	staffing	staffing	NOUN
inlawrev-2960	691	37	,	,	PUNCT
inlawrev-2960	691	38	conducting	conducting	NOUN
inlawrev-2960	691	39	,	,	PUNCT
inlawrev-2960	691	40	or	or	CCONJ
inlawrev-2960	691	41	reporting	report	VERB
inlawrev-2960	691	42	the	the	DET
inlawrev-2960	691	43	s&l	s&l	PROPN
inlawrev-2960	691	44	audits	audits	NOUN
inlawrev-2960	691	45	.	.	PUNCT
inlawrev-2960	692	1	''^	''^	PROPN
inlawrev-2960	693	1	3	3	X
inlawrev-2960	693	2	.	.	PUNCT
inlawrev-2960	694	1	causation.—if	causation.—if	PROPN
inlawrev-2960	694	2	the	the	DET
inlawrev-2960	694	3	fdic	fdic	PROPN
inlawrev-2960	694	4	is	be	AUX
inlawrev-2960	694	5	able	able	ADJ
inlawrev-2960	694	6	to	to	PART
inlawrev-2960	694	7	establish	establish	VERB
inlawrev-2960	694	8	the	the	DET
inlawrev-2960	694	9	duty	duty	NOUN
inlawrev-2960	694	10	and	and	CCONJ
inlawrev-2960	694	11	breach	breach	NOUN
inlawrev-2960	694	12	of	of	ADP
inlawrev-2960	694	13	duty	duty	NOUN
inlawrev-2960	694	14	elements	element	NOUN
inlawrev-2960	694	15	in	in	ADP
inlawrev-2960	694	16	a	a	DET
inlawrev-2960	694	17	negligence	negligence	NOUN
inlawrev-2960	694	18	action	action	NOUN
inlawrev-2960	694	19	against	against	ADP
inlawrev-2960	694	20	accountants	accountant	NOUN
inlawrev-2960	694	21	,	,	PUNCT
inlawrev-2960	694	22	the	the	DET
inlawrev-2960	694	23	causation	causation	NOUN
inlawrev-2960	694	24	element	element	NOUN
inlawrev-2960	694	25	would	would	AUX
inlawrev-2960	694	26	probably	probably	ADV
inlawrev-2960	694	27	be	be	AUX
inlawrev-2960	694	28	the	the	DET
inlawrev-2960	694	29	crucial	crucial	ADJ
inlawrev-2960	694	30	element	element	NOUN
inlawrev-2960	694	31	of	of	ADP
inlawrev-2960	694	32	the	the	DET
inlawrev-2960	694	33	claim	claim	NOUN
inlawrev-2960	694	34	.	.	PUNCT
inlawrev-2960	695	1	the	the	DET
inlawrev-2960	695	2	fdic	fdic	PROPN
inlawrev-2960	695	3	157	157	NUM
inlawrev-2960	695	4	.	.	PUNCT
inlawrev-2960	696	1	i	i	PRON
inlawrev-2960	696	2	d.	d.	PROPN
inlawrev-2960	696	3	at	at	ADP
inlawrev-2960	696	4	538	538	NUM
inlawrev-2960	696	5	.	.	PUNCT
inlawrev-2960	696	6	see	see	VERB
inlawrev-2960	696	7	also	also	ADV
inlawrev-2960	696	8	fdic	fdic	PROPN
inlawrev-2960	696	9	's	's	PART
inlawrev-2960	696	10	brief	brief	NOUN
inlawrev-2960	696	11	in	in	ADP
inlawrev-2960	696	12	opposition	opposition	NOUN
inlawrev-2960	696	13	,	,	PUNCT
inlawrev-2960	696	14	fdic	fdic	PROPN
inlawrev-2960	696	15	v.	v.	PROPN
inlawrev-2960	696	16	ernst	ernst	PROPN
inlawrev-2960	696	17	&	&	CCONJ
inlawrev-2960	696	18	young	young	ADJ
inlawrev-2960	696	19	,	,	PUNCT
inlawrev-2960	696	20	supra	supra	PROPN
inlawrev-2960	696	21	note	note	NOUN
inlawrev-2960	696	22	152	152	NUM
inlawrev-2960	696	23	,	,	PUNCT
inlawrev-2960	696	24	at	at	ADP
inlawrev-2960	696	25	6	6	NUM
inlawrev-2960	696	26	(	(	PUNCT
inlawrev-2960	696	27	"	"	PUNCT
inlawrev-2960	696	28	in	in	ADP
inlawrev-2960	696	29	its	its	PRON
inlawrev-2960	696	30	conduct	conduct	NOUN
inlawrev-2960	696	31	of	of	ADP
inlawrev-2960	696	32	the	the	DET
inlawrev-2960	696	33	audits	audits	NOUN
inlawrev-2960	696	34	,	,	PUNCT
inlawrev-2960	696	35	ay	ay	PROPN
inlawrev-2960	697	1	[	[	X
inlawrev-2960	697	2	arthur	arthur	PROPN
inlawrev-2960	697	3	young	young	PROPN
inlawrev-2960	697	4	]	]	PUNCT
inlawrev-2960	697	5	was	be	AUX
inlawrev-2960	697	6	obligated	obligate	VERB
inlawrev-2960	697	7	to	to	PART
inlawrev-2960	697	8	exercise	exercise	VERB
inlawrev-2960	697	9	independent	independent	ADJ
inlawrev-2960	697	10	judgment	judgment	NOUN
inlawrev-2960	697	11	and	and	CCONJ
inlawrev-2960	697	12	apply	apply	VERB
inlawrev-2960	697	13	the	the	DET
inlawrev-2960	697	14	level	level	NOUN
inlawrev-2960	697	15	of	of	ADP
inlawrev-2960	697	16	care	care	NOUN
inlawrev-2960	697	17	,	,	PUNCT
inlawrev-2960	697	18	diligence	diligence	NOUN
inlawrev-2960	697	19	and	and	CCONJ
inlawrev-2960	697	20	prudence	prudence	NOUN
inlawrev-2960	697	21	expected	expect	VERB
inlawrev-2960	697	22	of	of	ADP
inlawrev-2960	697	23	professional	professional	ADJ
inlawrev-2960	697	24	accountants	accountant	NOUN
inlawrev-2960	697	25	in	in	ADP
inlawrev-2960	697	26	the	the	DET
inlawrev-2960	697	27	conduct	conduct	NOUN
inlawrev-2960	697	28	of	of	ADP
inlawrev-2960	697	29	such	such	ADJ
inlawrev-2960	697	30	audits	audit	NOUN
inlawrev-2960	697	31	.	.	PUNCT
inlawrev-2960	698	1	"	"	PUNCT
inlawrev-2960	698	2	)	)	PUNCT
inlawrev-2960	698	3	;	;	PUNCT
inlawrev-2960	698	4	kiernan	kiernan	PROPN
inlawrev-2960	698	5	,	,	PUNCT
inlawrev-2960	698	6	supra	supra	PROPN
inlawrev-2960	698	7	note	note	PROPN
inlawrev-2960	698	8	149	149	NUM
inlawrev-2960	698	9	,	,	PUNCT
inlawrev-2960	698	10	at	at	ADP
inlawrev-2960	698	11	254	254	NUM
inlawrev-2960	698	12	.	.	PUNCT
inlawrev-2960	698	13	158	158	NUM
inlawrev-2960	698	14	.	.	PUNCT
inlawrev-2960	699	1	e.g.	e.g.	ADV
inlawrev-2960	699	2	,	,	PUNCT
inlawrev-2960	699	3	complaint	complaint	NOUN
inlawrev-2960	699	4	,	,	PUNCT
inlawrev-2960	699	5	fdic	fdic	PROPN
inlawrev-2960	699	6	v.	v.	PROPN
inlawrev-2960	699	7	ernst	ernst	PROPN
inlawrev-2960	699	8	&	&	CCONJ
inlawrev-2960	699	9	young	young	ADJ
inlawrev-2960	699	10	,	,	PUNCT
inlawrev-2960	699	11	supra	supra	PROPN
inlawrev-2960	699	12	note	note	PROPN
inlawrev-2960	699	13	63	63	NUM
inlawrev-2960	699	14	,	,	PUNCT
inlawrev-2960	699	15	at	at	ADP
inlawrev-2960	699	16	17	17	NUM
inlawrev-2960	699	17	-	-	SYM
inlawrev-2960	699	18	20	20	NUM
inlawrev-2960	699	19	.	.	PUNCT
inlawrev-2960	700	1	in	in	ADP
inlawrev-2960	700	2	fdic	fdic	PROPN
inlawrev-2960	700	3	v.	v.	PROPN
inlawrev-2960	700	4	ernst	ernst	PROPN
inlawrev-2960	700	5	&	&	CCONJ
inlawrev-2960	700	6	young	young	PROPN
inlawrev-2960	700	7	and	and	CCONJ
inlawrev-2960	700	8	arthur	arthur	PROPN
inlawrev-2960	700	9	young	young	PROPN
inlawrev-2960	700	10	&	&	CCONJ
inlawrev-2960	700	11	co.	co.	PROPN
inlawrev-2960	700	12	,	,	PUNCT
inlawrev-2960	700	13	the	the	DET
inlawrev-2960	700	14	fdic	fdic	PROPN
inlawrev-2960	700	15	's	's	PART
inlawrev-2960	700	16	complaint	complaint	NOUN
inlawrev-2960	700	17	alleges	allege	VERB
inlawrev-2960	700	18	that	that	SCONJ
inlawrev-2960	700	19	ernst	ernst	PROPN
inlawrev-2960	700	20	&	&	CCONJ
inlawrev-2960	700	21	young	young	PROPN
inlawrev-2960	700	22	breached	breach	VERB
inlawrev-2960	700	23	its	its	PRON
inlawrev-2960	700	24	duty	duty	NOUN
inlawrev-2960	700	25	and	and	CCONJ
inlawrev-2960	700	26	failed	fail	VERB
inlawrev-2960	700	27	to	to	PART
inlawrev-2960	700	28	plan	plan	VERB
inlawrev-2960	700	29	and	and	CCONJ
inlawrev-2960	700	30	conduct	conduct	VERB
inlawrev-2960	700	31	their	their	PRON
inlawrev-2960	700	32	audits	audits	NOUN
inlawrev-2960	700	33	in	in	ADP
inlawrev-2960	700	34	accordance	accordance	NOUN
inlawrev-2960	700	35	with	with	ADP
inlawrev-2960	700	36	gaas	gaas	NOUN
inlawrev-2960	700	37	because	because	SCONJ
inlawrev-2960	700	38	the	the	DET
inlawrev-2960	700	39	accounting	accounting	NOUN
inlawrev-2960	700	40	firm	firm	NOUN
inlawrev-2960	700	41	:	:	PUNCT
inlawrev-2960	700	42	(	(	PUNCT
inlawrev-2960	700	43	a	a	X
inlawrev-2960	700	44	)	)	PUNCT
inlawrev-2960	700	45	conducted	conduct	VERB
inlawrev-2960	700	46	inadequate	inadequate	ADJ
inlawrev-2960	700	47	evaluation	evaluation	NOUN
inlawrev-2960	700	48	of	of	ADP
inlawrev-2960	700	49	audit	audit	NOUN
inlawrev-2960	700	50	risks	risk	NOUN
inlawrev-2960	700	51	;	;	PUNCT
inlawrev-2960	700	52	(	(	PUNCT
inlawrev-2960	700	53	b	b	X
inlawrev-2960	700	54	)	)	PUNCT
inlawrev-2960	700	55	provided	provide	VERB
inlawrev-2960	700	56	deficient	deficient	ADJ
inlawrev-2960	700	57	technical	technical	ADJ
inlawrev-2960	700	58	training	training	NOUN
inlawrev-2960	700	59	and	and	CCONJ
inlawrev-2960	700	60	proficiency	proficiency	NOUN
inlawrev-2960	700	61	of	of	ADP
inlawrev-2960	700	62	personnel	personnel	NOUN
inlawrev-2960	700	63	;	;	PUNCT
inlawrev-2960	700	64	(	(	PUNCT
inlawrev-2960	700	65	c	c	X
inlawrev-2960	700	66	)	)	PUNCT
inlawrev-2960	700	67	lacked	lack	VERB
inlawrev-2960	700	68	independent	independent	ADJ
inlawrev-2960	700	69	mental	mental	ADJ
inlawrev-2960	700	70	attitude	attitude	NOUN
inlawrev-2960	700	71	;	;	PUNCT
inlawrev-2960	700	72	(	(	PUNCT
inlawrev-2960	700	73	d	d	X
inlawrev-2960	700	74	)	)	PUNCT
inlawrev-2960	700	75	failed	fail	VERB
inlawrev-2960	700	76	to	to	PART
inlawrev-2960	700	77	exercise	exercise	VERB
inlawrev-2960	700	78	due	due	ADJ
inlawrev-2960	700	79	professional	professional	ADJ
inlawrev-2960	700	80	care	care	NOUN
inlawrev-2960	700	81	in	in	ADP
inlawrev-2960	700	82	performance	performance	NOUN
inlawrev-2960	700	83	of	of	ADP
inlawrev-2960	700	84	audits	audits	NOUN
inlawrev-2960	700	85	;	;	PUNCT
inlawrev-2960	700	86	(	(	PUNCT
inlawrev-2960	701	1	e	e	X
inlawrev-2960	701	2	)	)	PUNCT
inlawrev-2960	701	3	violated	violate	VERB
inlawrev-2960	701	4	standards	standard	NOUN
inlawrev-2960	701	5	of	of	ADP
inlawrev-2960	701	6	field	field	NOUN
inlawrev-2960	701	7	work	work	NOUN
inlawrev-2960	701	8	;	;	PUNCT
inlawrev-2960	701	9	and	and	CCONJ
inlawrev-2960	701	10	(	(	PUNCT
inlawrev-2960	701	11	f	f	X
inlawrev-2960	701	12	)	)	PUNCT
inlawrev-2960	701	13	failed	fail	VERB
inlawrev-2960	701	14	to	to	PART
inlawrev-2960	701	15	follow	follow	VERB
inlawrev-2960	701	16	the	the	DET
inlawrev-2960	701	17	industry	industry	NOUN
inlawrev-2960	701	18	guide	guide	NOUN
inlawrev-2960	701	19	.	.	PUNCT
inlawrev-2960	702	1	i	i	PRON
inlawrev-2960	702	2	d.	d.	PROPN
inlawrev-2960	702	3	the	the	DET
inlawrev-2960	702	4	fdic	fdic	PROPN
inlawrev-2960	702	5	alleges	allege	VERB
inlawrev-2960	702	6	that	that	SCONJ
inlawrev-2960	702	7	"	"	PUNCT
inlawrev-2960	702	8	ay	ay	X
inlawrev-2960	702	9	[	[	X
inlawrev-2960	702	10	arthur	arthur	PROPN
inlawrev-2960	702	11	young	young	PROPN
inlawrev-2960	702	12	]	]	PUNCT
inlawrev-2960	702	13	,	,	PUNCT
inlawrev-2960	702	14	however	however	ADV
inlawrev-2960	702	15	,	,	PUNCT
inlawrev-2960	702	16	did	do	AUX
inlawrev-2960	702	17	not	not	PART
inlawrev-2960	702	18	perform	perform	VERB
inlawrev-2960	702	19	its	its	PRON
inlawrev-2960	702	20	audits	audits	NOUN
inlawrev-2960	702	21	in	in	ADP
inlawrev-2960	702	22	accordance	accordance	NOUN
inlawrev-2960	702	23	with	with	ADP
inlawrev-2960	702	24	gaas	gaas	NOUN
inlawrev-2960	702	25	and	and	CCONJ
inlawrev-2960	702	26	did	do	AUX
inlawrev-2960	702	27	not	not	PART
inlawrev-2960	702	28	exercise	exercise	VERB
inlawrev-2960	702	29	the	the	DET
inlawrev-2960	702	30	due	due	ADJ
inlawrev-2960	702	31	care	care	NOUN
inlawrev-2960	702	32	required	require	VERB
inlawrev-2960	702	33	of	of	ADP
inlawrev-2960	702	34	it	it	PRON
inlawrev-2960	702	35	.	.	PUNCT
inlawrev-2960	702	36	"	"	PUNCT
inlawrev-2960	703	1	fdic	fdic	PROPN
inlawrev-2960	703	2	's	's	PART
inlawrev-2960	703	3	brief	brief	NOUN
inlawrev-2960	703	4	in	in	ADP
inlawrev-2960	703	5	opposition	opposition	NOUN
inlawrev-2960	703	6	,	,	PUNCT
inlawrev-2960	703	7	fdic	fdic	PROPN
inlawrev-2960	703	8	v.	v.	PROPN
inlawrev-2960	703	9	ernst	ernst	PROPN
inlawrev-2960	703	10	&	&	CCONJ
inlawrev-2960	703	11	young	young	ADJ
inlawrev-2960	703	12	,	,	PUNCT
inlawrev-2960	703	13	supra	supra	PROPN
inlawrev-2960	703	14	note	note	NOUN
inlawrev-2960	703	15	152	152	NUM
inlawrev-2960	703	16	,	,	PUNCT
inlawrev-2960	703	17	at	at	ADP
inlawrev-2960	703	18	6	6	NUM
inlawrev-2960	703	19	.	.	PUNCT
inlawrev-2960	704	1	the	the	DET
inlawrev-2960	704	2	fdic	fdic	PROPN
inlawrev-2960	704	3	's	's	PART
inlawrev-2960	704	4	complaint	complaint	NOUN
inlawrev-2960	704	5	also	also	ADV
inlawrev-2960	704	6	alleges	allege	VERB
inlawrev-2960	704	7	that	that	SCONJ
inlawrev-2960	704	8	ernst	ernst	PROPN
inlawrev-2960	704	9	&	&	CCONJ
inlawrev-2960	704	10	young	young	PROPN
inlawrev-2960	704	11	breached	breach	VERB
inlawrev-2960	704	12	its	its	PRON
inlawrev-2960	704	13	duty	duty	NOUN
inlawrev-2960	704	14	by	by	ADP
inlawrev-2960	704	15	improperly	improperly	ADV
inlawrev-2960	704	16	certifying	certify	VERB
inlawrev-2960	704	17	western	western	ADJ
inlawrev-2960	704	18	savings	saving	NOUN
inlawrev-2960	704	19	'	'	PART
inlawrev-2960	704	20	financial	financial	ADJ
inlawrev-2960	704	21	statements	statement	NOUN
inlawrev-2960	704	22	as	as	ADP
inlawrev-2960	704	23	consistent	consistent	ADJ
inlawrev-2960	704	24	with	with	ADP
inlawrev-2960	704	25	gaap	gaap	NOUN
inlawrev-2960	704	26	when	when	SCONJ
inlawrev-2960	704	27	,	,	PUNCT
inlawrev-2960	704	28	in	in	ADP
inlawrev-2960	704	29	fact	fact	NOUN
inlawrev-2960	704	30	,	,	PUNCT
inlawrev-2960	704	31	the	the	DET
inlawrev-2960	704	32	statements	statement	NOUN
inlawrev-2960	704	33	violated	violate	VERB
inlawrev-2960	704	34	gaap	gaap	NOUN
inlawrev-2960	704	35	in	in	ADP
inlawrev-2960	704	36	the	the	DET
inlawrev-2960	704	37	following	follow	VERB
inlawrev-2960	704	38	respects	respect	NOUN
inlawrev-2960	704	39	:	:	PUNCT
inlawrev-2960	704	40	(	(	PUNCT
inlawrev-2960	704	41	a	a	X
inlawrev-2960	704	42	)	)	PUNCT
inlawrev-2960	704	43	improper	improper	ADJ
inlawrev-2960	704	44	recognition	recognition	NOUN
inlawrev-2960	704	45	of	of	ADP
inlawrev-2960	704	46	profit	profit	NOUN
inlawrev-2960	704	47	from	from	ADP
inlawrev-2960	704	48	sales	sale	NOUN
inlawrev-2960	704	49	of	of	ADP
inlawrev-2960	704	50	real	real	ADJ
inlawrev-2960	704	51	estate	estate	NOUN
inlawrev-2960	704	52	investments	investment	NOUN
inlawrev-2960	704	53	(	(	PUNCT
inlawrev-2960	704	54	b	b	NOUN
inlawrev-2960	704	55	)	)	PUNCT
inlawrev-2960	704	56	improper	improper	ADJ
inlawrev-2960	704	57	recognition	recognition	NOUN
inlawrev-2960	704	58	of	of	ADP
inlawrev-2960	704	59	profit	profit	NOUN
inlawrev-2960	704	60	from	from	ADP
inlawrev-2960	704	61	sales	sale	NOUN
inlawrev-2960	704	62	of	of	ADP
inlawrev-2960	704	63	real	real	ADJ
inlawrev-2960	704	64	estate	estate	NOUN
inlawrev-2960	704	65	owned	own	VERB
inlawrev-2960	704	66	(	(	PUNCT
inlawrev-2960	704	67	c	c	NOUN
inlawrev-2960	704	68	)	)	PUNCT
inlawrev-2960	704	69	improper	improper	ADJ
inlawrev-2960	704	70	recognition	recognition	NOUN
inlawrev-2960	704	71	of	of	ADP
inlawrev-2960	704	72	income	income	NOUN
inlawrev-2960	704	73	from	from	ADP
inlawrev-2960	704	74	net	net	ADJ
inlawrev-2960	704	75	profit	profit	NOUN
inlawrev-2960	704	76	interests	interest	NOUN
inlawrev-2960	704	77	(	(	PUNCT
inlawrev-2960	704	78	d	d	NOUN
inlawrev-2960	704	79	)	)	PUNCT
inlawrev-2960	704	80	failure	failure	NOUN
inlawrev-2960	704	81	to	to	PART
inlawrev-2960	704	82	recognize	recognize	VERB
inlawrev-2960	704	83	losses	loss	NOUN
inlawrev-2960	704	84	as	as	ADP
inlawrev-2960	704	85	a	a	DET
inlawrev-2960	704	86	result	result	NOUN
inlawrev-2960	704	87	of	of	ADP
inlawrev-2960	704	88	troubled	troubled	ADJ
inlawrev-2960	704	89	debt	debt	NOUN
inlawrev-2960	704	90	restructures	restructure	NOUN
inlawrev-2960	704	91	(	(	PUNCT
inlawrev-2960	704	92	e	e	NOUN
inlawrev-2960	704	93	)	)	PUNCT
inlawrev-2960	704	94	inadequate	inadequate	ADJ
inlawrev-2960	704	95	provisions	provision	NOUN
inlawrev-2960	704	96	for	for	ADP
inlawrev-2960	704	97	loan	loan	NOUN
inlawrev-2960	704	98	and	and	CCONJ
inlawrev-2960	704	99	investment	investment	NOUN
inlawrev-2960	704	100	losses	loss	NOUN
inlawrev-2960	704	101	(	(	PUNCT
inlawrev-2960	704	102	0	0	NUM
inlawrev-2960	704	103	inappropriate	inappropriate	ADJ
inlawrev-2960	704	104	recognition	recognition	NOUN
inlawrev-2960	704	105	of	of	ADP
inlawrev-2960	704	106	fee	fee	NOUN
inlawrev-2960	704	107	income	income	NOUN
inlawrev-2960	704	108	(	(	PUNCT
inlawrev-2960	704	109	g	g	NOUN
inlawrev-2960	704	110	)	)	PUNCT
inlawrev-2960	704	111	inappropriate	inappropriate	ADJ
inlawrev-2960	704	112	recognition	recognition	NOUN
inlawrev-2960	704	113	of	of	ADP
inlawrev-2960	704	114	interest	interest	NOUN
inlawrev-2960	704	115	income	income	NOUN
inlawrev-2960	704	116	.	.	PUNCT
inlawrev-2960	705	1	i	i	PRON
inlawrev-2960	705	2	d.	d.	PROPN
inlawrev-2960	705	3	at	at	ADP
inlawrev-2960	705	4	20	20	NUM
inlawrev-2960	705	5	-	-	SYM
inlawrev-2960	705	6	26	26	NUM
inlawrev-2960	705	7	.	.	PUNCT
inlawrev-2960	705	8	1991	1991	NUM
inlawrev-2960	705	9	]	]	PUNCT
inlawrev-2960	705	10	accountants	accountant	NOUN
inlawrev-2960	705	11	'	'	PART
inlawrev-2960	705	12	liability	liability	NOUN
inlawrev-2960	705	13	503	503	NUM
inlawrev-2960	705	14	would	would	AUX
inlawrev-2960	705	15	have	have	VERB
inlawrev-2960	705	16	to	to	PART
inlawrev-2960	705	17	show	show	VERB
inlawrev-2960	705	18	that	that	SCONJ
inlawrev-2960	705	19	the	the	DET
inlawrev-2960	705	20	accountants	accountant	NOUN
inlawrev-2960	705	21	*	*	VERB
inlawrev-2960	705	22	breach	breach	NOUN
inlawrev-2960	705	23	of	of	ADP
inlawrev-2960	705	24	their	their	PRON
inlawrev-2960	705	25	duty	duty	NOUN
inlawrev-2960	705	26	caused	cause	VERB
inlawrev-2960	705	27	the	the	DET
inlawrev-2960	705	28	s&l*s	s&l*	NOUN
inlawrev-2960	705	29	losses	loss	NOUN
inlawrev-2960	705	30	(	(	PUNCT
inlawrev-2960	705	31	cause	cause	NOUN
inlawrev-2960	705	32	-	-	PUNCT
inlawrev-2960	705	33	in	in	ADP
inlawrev-2960	705	34	-	-	PUNCT
inlawrev-2960	705	35	fact)j^^	fact)j^^	NOUN
inlawrev-2960	705	36	to	to	PART
inlawrev-2960	705	37	establish	establish	VERB
inlawrev-2960	705	38	the	the	DET
inlawrev-2960	705	39	causal	causal	ADJ
inlawrev-2960	705	40	connection	connection	NOUN
inlawrev-2960	705	41	between	between	ADP
inlawrev-2960	705	42	an	an	DET
inlawrev-2960	705	43	accounting	accounting	NOUN
inlawrev-2960	705	44	firm	firm	NOUN
inlawrev-2960	705	45	's	's	PART
inlawrev-2960	705	46	audits	audits	NOUN
inlawrev-2960	705	47	and	and	CCONJ
inlawrev-2960	705	48	the	the	DET
inlawrev-2960	705	49	s&l*s	s&l*	NOUN
inlawrev-2960	705	50	losses	loss	NOUN
inlawrev-2960	705	51	,	,	PUNCT
inlawrev-2960	705	52	the	the	DET
inlawrev-2960	705	53	fdic	fdic	PROPN
inlawrev-2960	705	54	could	could	AUX
inlawrev-2960	705	55	assert	assert	VERB
inlawrev-2960	705	56	a	a	DET
inlawrev-2960	705	57	*	*	NOUN
inlawrev-2960	705	58	*	*	PUNCT
inlawrev-2960	705	59	but	but	CCONJ
inlawrev-2960	705	60	for	for	ADP
inlawrev-2960	705	61	causation	causation	NOUN
inlawrev-2960	705	62	"	"	PUNCT
inlawrev-2960	705	63	argument	argument	NOUN
inlawrev-2960	705	64	:	:	PUNCT
inlawrev-2960	705	65	but	but	CCONJ
inlawrev-2960	705	66	for	for	ADP
inlawrev-2960	705	67	the	the	DET
inlawrev-2960	705	68	accountants	accountant	NOUN
inlawrev-2960	705	69	'	'	PART
inlawrev-2960	705	70	faulty	faulty	ADJ
inlawrev-2960	705	71	audits	audits	NOUN
inlawrev-2960	705	72	,	,	PUNCT
inlawrev-2960	705	73	the	the	DET
inlawrev-2960	705	74	s&l	s&l	NOUN
inlawrev-2960	705	75	would	would	AUX
inlawrev-2960	705	76	have	have	AUX
inlawrev-2960	705	77	suffered	suffer	VERB
inlawrev-2960	705	78	no	no	DET
inlawrev-2960	705	79	losses	loss	NOUN
inlawrev-2960	705	80	because	because	SCONJ
inlawrev-2960	705	81	proper	proper	ADJ
inlawrev-2960	705	82	audits	audits	NOUN
inlawrev-2960	705	83	would	would	AUX
inlawrev-2960	705	84	have	have	AUX
inlawrev-2960	705	85	alerted	alert	VERB
inlawrev-2960	705	86	s&l	s&l	PROPN
inlawrev-2960	705	87	management	management	NOUN
inlawrev-2960	705	88	and	and	CCONJ
inlawrev-2960	705	89	federal	federal	ADJ
inlawrev-2960	705	90	regulators	regulator	NOUN
inlawrev-2960	705	91	to	to	ADP
inlawrev-2960	705	92	the	the	DET
inlawrev-2960	705	93	thrift	thrift	NOUN
inlawrev-2960	705	94	's	's	PART
inlawrev-2960	705	95	insolvent	insolvent	ADJ
inlawrev-2960	705	96	condition.*^	condition.*^	PROPN
inlawrev-2960	705	97	thus	thus	ADV
inlawrev-2960	705	98	,	,	PUNCT
inlawrev-2960	705	99	the	the	DET
inlawrev-2960	705	100	audits	audits	NOUN
inlawrev-2960	705	101	were	be	AUX
inlawrev-2960	705	102	the	the	DET
inlawrev-2960	705	103	cause	cause	NOUN
inlawrev-2960	705	104	of	of	ADP
inlawrev-2960	705	105	the	the	DET
inlawrev-2960	705	106	s&l	s&l	PROPN
inlawrev-2960	705	107	's	's	PART
inlawrev-2960	705	108	losses	loss	NOUN
inlawrev-2960	705	109	.	.	PUNCT
inlawrev-2960	706	1	'^	'^	NOUN
inlawrev-2960	706	2	'	'	PUNCT
inlawrev-2960	706	3	however	however	ADV
inlawrev-2960	706	4	,	,	PUNCT
inlawrev-2960	706	5	in	in	ADP
inlawrev-2960	706	6	cases	case	NOUN
inlawrev-2960	706	7	of	of	ADP
inlawrev-2960	706	8	misconduct	misconduct	NOUN
inlawrev-2960	706	9	by	by	ADP
inlawrev-2960	706	10	s&l	s&l	PROPN
inlawrev-2960	706	11	management	management	NOUN
inlawrev-2960	706	12	,	,	PUNCT
inlawrev-2960	706	13	the	the	DET
inlawrev-2960	706	14	fdic	fdic	PROPN
inlawrev-2960	706	15	could	could	AUX
inlawrev-2960	706	16	instead	instead	ADV
inlawrev-2960	706	17	employ	employ	VERB
inlawrev-2960	706	18	a	a	DET
inlawrev-2960	706	19	*	*	PUNCT
inlawrev-2960	706	20	'	'	PUNCT
inlawrev-2960	706	21	substantial	substantial	ADJ
inlawrev-2960	706	22	factor	factor	NOUN
inlawrev-2960	706	23	"	"	PUNCT
inlawrev-2960	706	24	argument	argument	NOUN
inlawrev-2960	706	25	:	:	PUNCT
inlawrev-2960	706	26	that	that	SCONJ
inlawrev-2960	706	27	the	the	DET
inlawrev-2960	706	28	accountants	accountant	NOUN
inlawrev-2960	706	29	'	'	PART
inlawrev-2960	706	30	flawed	flawed	ADJ
inlawrev-2960	706	31	audits	audits	NOUN
inlawrev-2960	706	32	were	be	AUX
inlawrev-2960	706	33	a	a	DET
inlawrev-2960	706	34	substantial	substantial	ADJ
inlawrev-2960	706	35	factor	factor	NOUN
inlawrev-2960	706	36	in	in	ADP
inlawrev-2960	706	37	the	the	DET
inlawrev-2960	706	38	s&l	s&l	PROPN
inlawrev-2960	706	39	's	's	PART
inlawrev-2960	706	40	losses	loss	NOUN
inlawrev-2960	706	41	.	.	PUNCT
inlawrev-2960	707	1	thus	thus	ADV
inlawrev-2960	707	2	,	,	PUNCT
inlawrev-2960	707	3	the	the	DET
inlawrev-2960	707	4	audits	audits	NOUN
inlawrev-2960	707	5	were	be	AUX
inlawrev-2960	707	6	one	one	NUM
inlawrev-2960	707	7	of	of	ADP
inlawrev-2960	707	8	the	the	DET
inlawrev-2960	707	9	causes	cause	NOUN
inlawrev-2960	707	10	of	of	ADP
inlawrev-2960	707	11	the	the	DET
inlawrev-2960	707	12	s&l	s&l	PROPN
inlawrev-2960	707	13	's	's	PART
inlawrev-2960	707	14	losses	loss	NOUN
inlawrev-2960	707	15	j^^	j^^	VERB
inlawrev-2960	707	16	in	in	ADP
inlawrev-2960	707	17	either	either	CCONJ
inlawrev-2960	707	18	a	a	DET
inlawrev-2960	707	19	"	"	PUNCT
inlawrev-2960	707	20	but	but	CCONJ
inlawrev-2960	707	21	for	for	ADP
inlawrev-2960	707	22	"	"	PUNCT
inlawrev-2960	707	23	or	or	CCONJ
inlawrev-2960	707	24	^'substantial	^'substantial	ADJ
inlawrev-2960	707	25	factor	factor	NOUN
inlawrev-2960	707	26	"	"	PUNCT
inlawrev-2960	707	27	causation	causation	NOUN
inlawrev-2960	707	28	argument	argument	NOUN
inlawrev-2960	707	29	,	,	PUNCT
inlawrev-2960	707	30	the	the	DET
inlawrev-2960	707	31	fdic	fdic	PROPN
inlawrev-2960	707	32	could	could	AUX
inlawrev-2960	707	33	assert	assert	VERB
inlawrev-2960	707	34	that	that	SCONJ
inlawrev-2960	707	35	the	the	DET
inlawrev-2960	707	36	accountants	accountant	NOUN
inlawrev-2960	707	37	'	'	PART
inlawrev-2960	707	38	audits	audits	NOUN
inlawrev-2960	707	39	caused	cause	VERB
inlawrev-2960	707	40	the	the	DET
inlawrev-2960	707	41	s&ls	s&ls	PROPN
inlawrev-2960	707	42	'	'	PART
inlawrev-2960	707	43	losses	loss	NOUN
inlawrev-2960	707	44	due	due	ADP
inlawrev-2960	707	45	to	to	ADP
inlawrev-2960	707	46	one	one	NUM
inlawrev-2960	707	47	or	or	CCONJ
inlawrev-2960	707	48	more	more	ADJ
inlawrev-2960	707	49	of	of	ADP
inlawrev-2960	707	50	the	the	DET
inlawrev-2960	707	51	following	follow	VERB
inlawrev-2960	707	52	facts	fact	NOUN
inlawrev-2960	707	53	:	:	PUNCT
inlawrev-2960	707	54	(	(	PUNCT
inlawrev-2960	707	55	1	1	X
inlawrev-2960	707	56	)	)	PUNCT
inlawrev-2960	707	57	had	have	AUX
inlawrev-2960	707	58	the	the	DET
inlawrev-2960	707	59	auditors	auditor	NOUN
inlawrev-2960	707	60	accurately	accurately	ADV
inlawrev-2960	707	61	audited	audit	VERB
inlawrev-2960	707	62	the	the	DET
inlawrev-2960	707	63	s&l	s&l	PROPN
inlawrev-2960	707	64	,	,	PUNCT
inlawrev-2960	707	65	the	the	DET
inlawrev-2960	707	66	board	board	NOUN
inlawrev-2960	707	67	of	of	ADP
inlawrev-2960	707	68	directors	director	NOUN
inlawrev-2960	707	69	(	(	PUNCT
inlawrev-2960	707	70	or	or	CCONJ
inlawrev-2960	707	71	at	at	ADP
inlawrev-2960	707	72	least	least	ADJ
inlawrev-2960	707	73	a	a	DET
inlawrev-2960	707	74	few	few	ADJ
inlawrev-2960	707	75	of	of	ADP
inlawrev-2960	707	76	them	they	PRON
inlawrev-2960	707	77	)	)	PUNCT
inlawrev-2960	707	78	would	would	AUX
inlawrev-2960	707	79	have	have	AUX
inlawrev-2960	707	80	recognized	recognize	VERB
inlawrev-2960	707	81	that	that	SCONJ
inlawrev-2960	707	82	the	the	DET
inlawrev-2960	707	83	s&l	s&l	PROPN
inlawrev-2960	707	84	's	's	PART
inlawrev-2960	707	85	loan	loan	NOUN
inlawrev-2960	707	86	programs	program	NOUN
inlawrev-2960	707	87	were	be	AUX
inlawrev-2960	707	88	a	a	DET
inlawrev-2960	707	89	failure	failure	NOUN
inlawrev-2960	707	90	and	and	CCONJ
inlawrev-2960	707	91	would	would	AUX
inlawrev-2960	707	92	have	have	AUX
inlawrev-2960	707	93	discontinued	discontinue	VERB
inlawrev-2960	707	94	substandard	substandard	ADJ
inlawrev-2960	707	95	lending	lending	NOUN
inlawrev-2960	707	96	practices	practice	NOUN
inlawrev-2960	707	97	;	;	PUNCT
inlawrev-2960	707	98	'	'	PUNCT
inlawrev-2960	707	99	^^	^^	PUNCT
inlawrev-2960	707	100	(	(	PUNCT
inlawrev-2960	707	101	2	2	X
inlawrev-2960	707	102	)	)	PUNCT
inlawrev-2960	707	103	had	have	AUX
inlawrev-2960	707	104	the	the	DET
inlawrev-2960	707	105	auditors	auditor	NOUN
inlawrev-2960	707	106	correctly	correctly	ADV
inlawrev-2960	707	107	audited	audit	VERB
inlawrev-2960	707	108	the	the	DET
inlawrev-2960	707	109	s&ls	s&ls	PROPN
inlawrev-2960	707	110	,	,	PUNCT
inlawrev-2960	707	111	regulations	regulation	NOUN
inlawrev-2960	707	112	(	(	PUNCT
inlawrev-2960	707	113	such	such	ADJ
inlawrev-2960	707	114	as	as	ADP
inlawrev-2960	707	115	the	the	DET
inlawrev-2960	707	116	loan	loan	NOUN
inlawrev-2960	707	117	-	-	PUNCT
inlawrev-2960	707	118	to	to	ADP
inlawrev-2960	707	119	-	-	PUNCT
inlawrev-2960	707	120	one	one	NUM
inlawrev-2960	707	121	-	-	PUNCT
inlawrev-2960	707	122	borrower	borrower	NOUN
inlawrev-2960	707	123	rule	rule	NOUN
inlawrev-2960	707	124	)	)	PUNCT
inlawrev-2960	707	125	would	would	AUX
inlawrev-2960	707	126	have	have	AUX
inlawrev-2960	707	127	limited	limit	VERB
inlawrev-2960	707	128	the	the	DET
inlawrev-2960	707	129	amount	amount	NOUN
inlawrev-2960	707	130	of	of	ADP
inlawrev-2960	707	131	loans	loan	NOUN
inlawrev-2960	707	132	that	that	PRON
inlawrev-2960	707	133	s&ls	s&ls	PROPN
inlawrev-2960	707	134	could	could	AUX
inlawrev-2960	707	135	have	have	VERB
inlawrev-2960	707	136	made;*^	made;*^	NOUN
inlawrev-2960	707	137	or	or	CCONJ
inlawrev-2960	707	138	(	(	PUNCT
inlawrev-2960	707	139	3	3	X
inlawrev-2960	707	140	)	)	PUNCT
inlawrev-2960	707	141	had	have	AUX
inlawrev-2960	707	142	the	the	DET
inlawrev-2960	707	143	auditors	auditor	NOUN
inlawrev-2960	707	144	correctly	correctly	ADV
inlawrev-2960	707	145	audited	audit	VERB
inlawrev-2960	707	146	the	the	DET
inlawrev-2960	707	147	s&l	s&l	PROPN
inlawrev-2960	707	148	,	,	PUNCT
inlawrev-2960	707	149	regulators	regulator	NOUN
inlawrev-2960	707	150	would	would	AUX
inlawrev-2960	707	151	have	have	AUX
inlawrev-2960	707	152	realized	realize	VERB
inlawrev-2960	707	153	that	that	SCONJ
inlawrev-2960	707	154	the	the	DET
inlawrev-2960	707	155	s&l	s&l	PROPN
inlawrev-2960	707	156	was	be	AUX
inlawrev-2960	707	157	insolvent	insolvent	ADJ
inlawrev-2960	707	158	and	and	CCONJ
inlawrev-2960	707	159	would	would	AUX
inlawrev-2960	707	160	have	have	AUX
inlawrev-2960	707	161	taken	take	VERB
inlawrev-2960	707	162	steps	step	NOUN
inlawrev-2960	707	163	to	to	PART
inlawrev-2960	707	164	close	close	VERB
inlawrev-2960	707	165	the	the	DET
inlawrev-2960	707	166	s&l	s&l	NOUN
inlawrev-2960	707	167	much	much	ADV
inlawrev-2960	707	168	sooner	soon	ADV
inlawrev-2960	707	169	.	.	PUNCT
inlawrev-2960	708	1	'	'	PUNCT
inlawrev-2960	708	2	^^	^^	PUNCT
inlawrev-2960	708	3	thus	thus	ADV
inlawrev-2960	708	4	,	,	PUNCT
inlawrev-2960	708	5	in	in	ADP
inlawrev-2960	708	6	proving	prove	VERB
inlawrev-2960	708	7	the	the	DET
inlawrev-2960	708	8	causation	causation	NOUN
inlawrev-2960	708	9	element	element	NOUN
inlawrev-2960	708	10	,	,	PUNCT
inlawrev-2960	708	11	the	the	DET
inlawrev-2960	708	12	fdic	fdic	PROPN
inlawrev-2960	708	13	could	could	AUX
inlawrev-2960	708	14	most	most	ADV
inlawrev-2960	708	15	persuasively	persuasively	ADV
inlawrev-2960	708	16	argue	argue	VERB
inlawrev-2960	708	17	that	that	SCONJ
inlawrev-2960	708	18	the	the	DET
inlawrev-2960	708	19	accountants	accountant	NOUN
inlawrev-2960	708	20	'	'	PART
inlawrev-2960	708	21	audits	audits	NOUN
inlawrev-2960	708	22	were	be	AUX
inlawrev-2960	708	23	a	a	DET
inlawrev-2960	708	24	''	''	PUNCT
inlawrev-2960	708	25	substantial	substantial	ADJ
inlawrev-2960	708	26	factor	factor	NOUN
inlawrev-2960	708	27	"	"	PUNCT
inlawrev-2960	708	28	in	in	ADP
inlawrev-2960	708	29	the	the	DET
inlawrev-2960	708	30	causation	causation	NOUN
inlawrev-2960	708	31	of	of	ADP
inlawrev-2960	708	32	the	the	DET
inlawrev-2960	708	33	s&ls	s&ls	PROPN
inlawrev-2960	708	34	'	'	PART
inlawrev-2960	708	35	losses	loss	NOUN
inlawrev-2960	708	36	because	because	SCONJ
inlawrev-2960	708	37	both	both	CCONJ
inlawrev-2960	708	38	the	the	DET
inlawrev-2960	708	39	board	board	NOUN
inlawrev-2960	708	40	of	of	ADP
inlawrev-2960	708	41	directors	director	NOUN
inlawrev-2960	708	42	and	and	CCONJ
inlawrev-2960	708	43	the	the	DET
inlawrev-2960	708	44	regulators	regulator	NOUN
inlawrev-2960	708	45	relied	rely	VERB
inlawrev-2960	708	46	upon	upon	SCONJ
inlawrev-2960	708	47	the	the	DET
inlawrev-2960	708	48	accountants	accountant	NOUN
inlawrev-2960	708	49	'	'	PART
inlawrev-2960	708	50	audits	audits	NOUN
inlawrev-2960	708	51	of	of	ADP
inlawrev-2960	708	52	the	the	DET
inlawrev-2960	708	53	s&l	s&l	PROPN
inlawrev-2960	708	54	,	,	PUNCT
inlawrev-2960	708	55	and	and	CCONJ
inlawrev-2960	708	56	due	due	ADP
inlawrev-2960	708	57	to	to	ADP
inlawrev-2960	708	58	their	their	PRON
inlawrev-2960	708	59	reliance	reliance	NOUN
inlawrev-2960	708	60	,	,	PUNCT
inlawrev-2960	708	61	the	the	DET
inlawrev-2960	708	62	directors	director	NOUN
inlawrev-2960	708	63	and	and	CCONJ
inlawrev-2960	708	64	regulators	regulator	NOUN
inlawrev-2960	708	65	failed	fail	VERB
inlawrev-2960	708	66	to	to	PART
inlawrev-2960	708	67	take	take	VERB
inlawrev-2960	708	68	remedial	remedial	ADJ
inlawrev-2960	708	69	actions	action	NOUN
inlawrev-2960	708	70	(	(	PUNCT
inlawrev-2960	708	71	such	such	ADJ
inlawrev-2960	708	72	as	as	ADP
inlawrev-2960	708	73	restricting	restrict	VERB
inlawrev-2960	708	74	s&l	s&l	NOUN
inlawrev-2960	708	75	loans	loan	NOUN
inlawrev-2960	708	76	or	or	CCONJ
inlawrev-2960	708	77	placing	place	VERB
inlawrev-2960	708	78	the	the	DET
inlawrev-2960	708	79	s&l	s&l	NOUN
inlawrev-2960	708	80	into	into	ADP
inlawrev-2960	708	81	receivership	receivership	NOUN
inlawrev-2960	708	82	)	)	PUNCT
inlawrev-2960	708	83	,	,	PUNCT
inlawrev-2960	708	84	and	and	CCONJ
inlawrev-2960	708	85	as	as	ADP
inlawrev-2960	708	86	a	a	DET
inlawrev-2960	708	87	result	result	NOUN
inlawrev-2960	708	88	,	,	PUNCT
inlawrev-2960	708	89	s&l	s&l	PROPN
inlawrev-2960	708	90	losses	loss	NOUN
inlawrev-2960	708	91	mounted	mount	VERB
inlawrev-2960	708	92	.	.	PUNCT
inlawrev-2960	709	1	^^^	^^^	ADP
inlawrev-2960	709	2	159	159	NUM
inlawrev-2960	709	3	.	.	PUNCT
inlawrev-2960	710	1	see	see	VERB
inlawrev-2960	710	2	,	,	PUNCT
inlawrev-2960	710	3	e.g	e.g	PROPN
inlawrev-2960	710	4	..	..	PROPN
inlawrev-2960	710	5	complaint	complaint	NOUN
inlawrev-2960	710	6	,	,	PUNCT
inlawrev-2960	710	7	fdic	fdic	PROPN
inlawrev-2960	710	8	v.	v.	PROPN
inlawrev-2960	710	9	ernst	ernst	PROPN
inlawrev-2960	710	10	&	&	CCONJ
inlawrev-2960	710	11	young	young	ADJ
inlawrev-2960	710	12	,	,	PUNCT
inlawrev-2960	710	13	supra	supra	PROPN
inlawrev-2960	710	14	note	note	PROPN
inlawrev-2960	710	15	63	63	NUM
inlawrev-2960	710	16	,	,	PUNCT
inlawrev-2960	710	17	at	at	ADP
inlawrev-2960	710	18	26	26	NUM
inlawrev-2960	710	19	-	-	SYM
inlawrev-2960	710	20	29	29	NUM
inlawrev-2960	710	21	.	.	PUNCT
inlawrev-2960	711	1	160	160	NUM
inlawrev-2960	711	2	.	.	PUNCT
inlawrev-2960	712	1	see	see	VERB
inlawrev-2960	712	2	prosser	prosser	PROPN
inlawrev-2960	712	3	and	and	CCONJ
inlawrev-2960	712	4	keeton	keeton	PROPN
inlawrev-2960	712	5	,	,	PUNCT
inlawrev-2960	712	6	supra	supra	PROPN
inlawrev-2960	712	7	note	note	PROPN
inlawrev-2960	712	8	94	94	NUM
inlawrev-2960	712	9	,	,	PUNCT
inlawrev-2960	712	10	at	at	ADP
inlawrev-2960	712	11	§	§	PROPN
inlawrev-2960	712	12	41	41	NUM
inlawrev-2960	712	13	.	.	NOUN
inlawrev-2960	712	14	161	161	NUM
inlawrev-2960	712	15	.	.	PUNCT
inlawrev-2960	713	1	i	i	PRON
inlawrev-2960	713	2	d.	d.	PROPN
inlawrev-2960	713	3	162	162	NUM
inlawrev-2960	713	4	.	.	PUNCT
inlawrev-2960	714	1	i	i	PRON
inlawrev-2960	714	2	d.	d.	PROPN
inlawrev-2960	714	3	163	163	NUM
inlawrev-2960	714	4	.	.	PUNCT
inlawrev-2960	715	1	e.g.	e.g.	ADV
inlawrev-2960	715	2	,	,	PUNCT
inlawrev-2960	715	3	complaint	complaint	NOUN
inlawrev-2960	715	4	,	,	PUNCT
inlawrev-2960	715	5	fslic	fslic	PROPN
inlawrev-2960	715	6	v.	v.	PROPN
inlawrev-2960	715	7	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	715	8	,	,	PUNCT
inlawrev-2960	715	9	supra	supra	PROPN
inlawrev-2960	715	10	note	note	PROPN
inlawrev-2960	715	11	36	36	NUM
inlawrev-2960	715	12	,	,	PUNCT
inlawrev-2960	715	13	at	at	ADP
inlawrev-2960	715	14	45	45	NUM
inlawrev-2960	715	15	(	(	PUNCT
inlawrev-2960	715	16	"	"	PUNCT
inlawrev-2960	715	17	[	[	X
inlawrev-2960	715	18	hlad	hlad	NOUN
inlawrev-2960	715	19	bhsl	bhsl	NOUN
inlawrev-2960	715	20	known	know	VERB
inlawrev-2960	715	21	the	the	DET
inlawrev-2960	715	22	true	true	ADJ
inlawrev-2960	715	23	facts	fact	NOUN
inlawrev-2960	715	24	,	,	PUNCT
inlawrev-2960	715	25	it	it	PRON
inlawrev-2960	715	26	would	would	AUX
inlawrev-2960	715	27	not	not	PART
inlawrev-2960	715	28	have	have	AUX
inlawrev-2960	715	29	continued	continue	VERB
inlawrev-2960	715	30	the	the	DET
inlawrev-2960	715	31	business	business	NOUN
inlawrev-2960	715	32	practices	practice	NOUN
inlawrev-2960	715	33	that	that	PRON
inlawrev-2960	715	34	resulted	result	VERB
inlawrev-2960	715	35	in	in	ADP
inlawrev-2960	715	36	its	its	PRON
inlawrev-2960	715	37	financial	financial	ADJ
inlawrev-2960	715	38	ruin	ruin	NOUN
inlawrev-2960	715	39	"	"	PUNCT
inlawrev-2960	715	40	)	)	PUNCT
inlawrev-2960	715	41	.	.	PUNCT
inlawrev-2960	716	1	164	164	NUM
inlawrev-2960	716	2	.	.	PUNCT
inlawrev-2960	716	3	12	12	NUM
inlawrev-2960	716	4	c.f.r	c.f.r	NOUN
inlawrev-2960	716	5	.	.	PUNCT
inlawrev-2960	717	1	§	§	PROPN
inlawrev-2960	717	2	563.90	563.90	NUM
inlawrev-2960	717	3	(	(	PUNCT
inlawrev-2960	717	4	1991	1991	NUM
inlawrev-2960	717	5	)	)	PUNCT
inlawrev-2960	717	6	.	.	PUNCT
inlawrev-2960	718	1	see	see	AUX
inlawrev-2960	718	2	also	also	ADV
inlawrev-2960	718	3	complaint	complaint	VERB
inlawrev-2960	718	4	,	,	PUNCT
inlawrev-2960	718	5	fdic	fdic	PROPN
inlawrev-2960	718	6	v.	v.	PROPN
inlawrev-2960	718	7	ernst	ernst	PROPN
inlawrev-2960	718	8	&	&	CCONJ
inlawrev-2960	718	9	young	young	ADJ
inlawrev-2960	718	10	,	,	PUNCT
inlawrev-2960	718	11	supra	supra	PROPN
inlawrev-2960	718	12	note	note	PROPN
inlawrev-2960	718	13	63	63	NUM
inlawrev-2960	718	14	,	,	PUNCT
inlawrev-2960	718	15	at	at	ADP
inlawrev-2960	718	16	28	28	NUM
inlawrev-2960	718	17	;	;	PUNCT
inlawrev-2960	718	18	fdic	fdic	PROPN
inlawrev-2960	718	19	brief	brief	PROPN
inlawrev-2960	718	20	in	in	ADP
inlawrev-2960	718	21	opposition	opposition	NOUN
inlawrev-2960	718	22	,	,	PUNCT
inlawrev-2960	718	23	fdic	fdic	PROPN
inlawrev-2960	718	24	v.	v.	PROPN
inlawrev-2960	718	25	ernst	ernst	PROPN
inlawrev-2960	718	26	&	&	CCONJ
inlawrev-2960	718	27	young	young	ADJ
inlawrev-2960	718	28	,	,	PUNCT
inlawrev-2960	718	29	supra	supra	PROPN
inlawrev-2960	718	30	note	note	NOUN
inlawrev-2960	718	31	152	152	NUM
inlawrev-2960	718	32	,	,	PUNCT
inlawrev-2960	718	33	at	at	ADP
inlawrev-2960	718	34	22	22	NUM
inlawrev-2960	718	35	(	(	PUNCT
inlawrev-2960	718	36	"	"	PUNCT
inlawrev-2960	718	37	if	if	SCONJ
inlawrev-2960	718	38	western	western	ADJ
inlawrev-2960	718	39	had	have	AUX
inlawrev-2960	718	40	been	be	AUX
inlawrev-2960	718	41	reported	report	VERB
inlawrev-2960	718	42	to	to	PART
inlawrev-2960	718	43	be	be	AUX
inlawrev-2960	718	44	insolvent	insolvent	ADJ
inlawrev-2960	718	45	,	,	PUNCT
inlawrev-2960	718	46	it	it	PRON
inlawrev-2960	718	47	would	would	AUX
inlawrev-2960	718	48	have	have	AUX
inlawrev-2960	718	49	been	be	AUX
inlawrev-2960	718	50	subject	subject	ADJ
inlawrev-2960	718	51	to	to	ADP
inlawrev-2960	718	52	immediate	immediate	ADJ
inlawrev-2960	718	53	supervisory	supervisory	ADJ
inlawrev-2960	718	54	action	action	NOUN
inlawrev-2960	718	55	and	and	CCONJ
inlawrev-2960	718	56	legally	legally	ADV
inlawrev-2960	718	57	incapacitated	incapacitate	VERB
inlawrev-2960	718	58	from	from	ADP
inlawrev-2960	718	59	making	make	VERB
inlawrev-2960	718	60	any	any	DET
inlawrev-2960	718	61	commercial	commercial	ADJ
inlawrev-2960	718	62	loans	loan	NOUN
inlawrev-2960	718	63	or	or	CCONJ
inlawrev-2960	718	64	residential	residential	ADJ
inlawrev-2960	718	65	loans	loan	NOUN
inlawrev-2960	718	66	larger	large	ADJ
inlawrev-2960	718	67	than	than	ADP
inlawrev-2960	718	68	$	$	SYM
inlawrev-2960	718	69	500,000	500,000	NUM
inlawrev-2960	718	70	—	—	PUNCT
inlawrev-2960	718	71	cutting	cut	VERB
inlawrev-2960	718	72	off	off	ADP
inlawrev-2960	718	73	the	the	DET
inlawrev-2960	718	74	type	type	NOUN
inlawrev-2960	718	75	of	of	ADP
inlawrev-2960	718	76	speculative	speculative	ADJ
inlawrev-2960	718	77	lending	lending	NOUN
inlawrev-2960	718	78	that	that	PRON
inlawrev-2960	718	79	led	lead	VERB
inlawrev-2960	718	80	to	to	ADP
inlawrev-2960	718	81	its	its	PRON
inlawrev-2960	718	82	spectacular	spectacular	ADJ
inlawrev-2960	718	83	losses	loss	NOUN
inlawrev-2960	718	84	.	.	PUNCT
inlawrev-2960	719	1	"	"	PUNCT
inlawrev-2960	719	2	)	)	PUNCT
inlawrev-2960	719	3	;	;	PUNCT
inlawrev-2960	719	4	norton	norton	NOUN
inlawrev-2960	719	5	,	,	PUNCT
inlawrev-2960	719	6	lending	lending	NOUN
inlawrev-2960	719	7	limitations	limitation	NOUN
inlawrev-2960	719	8	and	and	CCONJ
inlawrev-2960	719	9	national	national	ADJ
inlawrev-2960	719	10	banks	bank	NOUN
inlawrev-2960	719	11	under	under	ADP
inlawrev-2960	719	12	the	the	DET
inlawrev-2960	719	13	1982	1982	NUM
inlawrev-2960	719	14	banking	banking	NOUN
inlawrev-2960	719	15	act	act	NOUN
inlawrev-2960	719	16	,	,	PUNCT
inlawrev-2960	719	17	101	101	NUM
inlawrev-2960	719	18	banking	banking	NOUN
inlawrev-2960	719	19	l.j	l.j	PROPN
inlawrev-2960	719	20	.	.	PROPN
inlawrev-2960	719	21	122	122	NUM
inlawrev-2960	719	22	(	(	PUNCT
inlawrev-2960	719	23	1984	1984	NUM
inlawrev-2960	719	24	)	)	PUNCT
inlawrev-2960	719	25	.	.	PUNCT
inlawrev-2960	720	1	165	165	NUM
inlawrev-2960	720	2	.	.	PUNCT
inlawrev-2960	721	1	see	see	VERB
inlawrev-2960	721	2	,	,	PUNCT
inlawrev-2960	721	3	e.g	e.g	PROPN
inlawrev-2960	721	4	..	..	PROPN
inlawrev-2960	721	5	complaint	complaint	NOUN
inlawrev-2960	721	6	,	,	PUNCT
inlawrev-2960	721	7	fdic	fdic	PROPN
inlawrev-2960	721	8	v.	v.	PROPN
inlawrev-2960	721	9	ernst	ernst	PROPN
inlawrev-2960	721	10	&	&	CCONJ
inlawrev-2960	721	11	young	young	ADJ
inlawrev-2960	721	12	,	,	PUNCT
inlawrev-2960	721	13	supra	supra	PROPN
inlawrev-2960	721	14	note	note	PROPN
inlawrev-2960	721	15	63	63	NUM
inlawrev-2960	721	16	,	,	PUNCT
inlawrev-2960	721	17	at	at	ADP
inlawrev-2960	721	18	28	28	NUM
inlawrev-2960	721	19	.	.	PUNCT
inlawrev-2960	721	20	166	166	NUM
inlawrev-2960	721	21	.	.	PUNCT
inlawrev-2960	722	1	e.g.	e.g.	ADV
inlawrev-2960	722	2	,	,	PUNCT
inlawrev-2960	722	3	complaint	complaint	NOUN
inlawrev-2960	722	4	,	,	PUNCT
inlawrev-2960	722	5	fslic	fslic	PROPN
inlawrev-2960	722	6	v.	v.	PROPN
inlawrev-2960	722	7	fitzpatrick	fitzpatrick	PROPN
inlawrev-2960	722	8	,	,	PUNCT
inlawrev-2960	722	9	supra	supra	PROPN
inlawrev-2960	722	10	note	note	PROPN
inlawrev-2960	722	11	36	36	NUM
inlawrev-2960	722	12	,	,	PUNCT
inlawrev-2960	722	13	at	at	ADP
inlawrev-2960	722	14	45	45	NUM
inlawrev-2960	722	15	(	(	PUNCT
inlawrev-2960	722	16	"	"	PUNCT
inlawrev-2960	722	17	bhsl	bhsl	NOUN
inlawrev-2960	722	18	[	[	X
inlawrev-2960	722	19	beverly	beverly	ADV
inlawrev-2960	722	20	504	504	NUM
inlawrev-2960	722	21	indiana	indiana	NOUN
inlawrev-2960	722	22	law	law	NOUN
inlawrev-2960	722	23	review	review	NOUN
inlawrev-2960	723	1	[	[	X
inlawrev-2960	723	2	vol	vol	NOUN
inlawrev-2960	723	3	.	.	PUNCT
inlawrev-2960	723	4	25:475	25:475	NUM
inlawrev-2960	723	5	as	as	ADP
inlawrev-2960	723	6	a	a	DET
inlawrev-2960	723	7	rebuttal	rebuttal	NOUN
inlawrev-2960	723	8	to	to	ADP
inlawrev-2960	723	9	the	the	DET
inlawrev-2960	723	10	fdic	fdic	PROPN
inlawrev-2960	723	11	's	's	PART
inlawrev-2960	723	12	causation	causation	NOUN
inlawrev-2960	723	13	argument	argument	NOUN
inlawrev-2960	723	14	,	,	PUNCT
inlawrev-2960	723	15	accountants	accountant	NOUN
inlawrev-2960	723	16	could	could	AUX
inlawrev-2960	723	17	assert	assert	VERB
inlawrev-2960	723	18	that	that	SCONJ
inlawrev-2960	723	19	their	their	PRON
inlawrev-2960	723	20	audits	audits	NOUN
inlawrev-2960	723	21	did	do	AUX
inlawrev-2960	723	22	not	not	PART
inlawrev-2960	723	23	cause	cause	VERB
inlawrev-2960	723	24	the	the	DET
inlawrev-2960	723	25	s&l*s	s&l*	NOUN
inlawrev-2960	723	26	losses	loss	NOUN
inlawrev-2960	723	27	because	because	SCONJ
inlawrev-2960	723	28	even	even	ADV
inlawrev-2960	723	29	if	if	SCONJ
inlawrev-2960	723	30	the	the	DET
inlawrev-2960	723	31	audits	audits	NOUN
inlawrev-2960	723	32	were	be	AUX
inlawrev-2960	723	33	faulty	faulty	ADJ
inlawrev-2960	723	34	,	,	PUNCT
inlawrev-2960	723	35	corrupt	corrupt	ADJ
inlawrev-2960	723	36	s&l	s&l	NOUN
inlawrev-2960	723	37	directors	director	NOUN
inlawrev-2960	723	38	did	do	AUX
inlawrev-2960	723	39	not	not	PART
inlawrev-2960	723	40	rely	rely	VERB
inlawrev-2960	723	41	upon	upon	SCONJ
inlawrev-2960	723	42	the	the	DET
inlawrev-2960	723	43	audit	audit	NOUN
inlawrev-2960	723	44	reports	report	VERB
inlawrev-2960	723	45	because	because	SCONJ
inlawrev-2960	723	46	they	they	PRON
inlawrev-2960	723	47	knew	know	VERB
inlawrev-2960	723	48	about	about	ADP
inlawrev-2960	723	49	the	the	DET
inlawrev-2960	723	50	s&l	s&l	PROPN
inlawrev-2960	723	51	's	's	PART
inlawrev-2960	723	52	true	true	ADJ
inlawrev-2960	723	53	insolvent	insolvent	ADJ
inlawrev-2960	723	54	condition.*^^	condition.*^^	ADJ
inlawrev-2960	723	55	accountants	accountant	NOUN
inlawrev-2960	723	56	could	could	AUX
inlawrev-2960	723	57	also	also	ADV
inlawrev-2960	723	58	argue	argue	VERB
inlawrev-2960	723	59	that	that	SCONJ
inlawrev-2960	723	60	the	the	DET
inlawrev-2960	723	61	fdic	fdic	PROPN
inlawrev-2960	723	62	did	do	AUX
inlawrev-2960	723	63	not	not	PART
inlawrev-2960	723	64	rely	rely	VERB
inlawrev-2960	723	65	upon	upon	SCONJ
inlawrev-2960	723	66	hills	hill	NOUN
inlawrev-2960	723	67	savings	saving	NOUN
inlawrev-2960	723	68	and	and	CCONJ
inlawrev-2960	723	69	loan	loan	NOUN
inlawrev-2960	723	70	]	]	PUNCT
inlawrev-2960	723	71	and	and	CCONJ
inlawrev-2960	723	72	the	the	DET
inlawrev-2960	723	73	regulatory	regulatory	ADJ
inlawrev-2960	723	74	agencies	agency	NOUN
inlawrev-2960	723	75	were	be	AUX
inlawrev-2960	723	76	unaware	unaware	ADJ
inlawrev-2960	723	77	of	of	ADP
inlawrev-2960	723	78	the	the	DET
inlawrev-2960	723	79	true	true	ADJ
inlawrev-2960	723	80	facts	fact	NOUN
inlawrev-2960	723	81	.	.	PUNCT
inlawrev-2960	723	82	.	.	PUNCT
inlawrev-2960	724	1	.	.	PUNCT
inlawrev-2960	725	1	had	have	AUX
inlawrev-2960	725	2	the	the	DET
inlawrev-2960	725	3	regulatory	regulatory	ADJ
inlawrev-2960	725	4	agencies	agency	NOUN
inlawrev-2960	725	5	known	know	VERB
inlawrev-2960	725	6	the	the	DET
inlawrev-2960	725	7	true	true	ADJ
inlawrev-2960	725	8	facts	fact	NOUN
inlawrev-2960	725	9	,	,	PUNCT
inlawrev-2960	725	10	they	they	PRON
inlawrev-2960	725	11	would	would	AUX
inlawrev-2960	725	12	not	not	PART
inlawrev-2960	725	13	have	have	AUX
inlawrev-2960	725	14	permitted	permit	VERB
inlawrev-2960	725	15	bhsl	bhsl	NOUN
inlawrev-2960	725	16	to	to	PART
inlawrev-2960	725	17	continue	continue	VERB
inlawrev-2960	725	18	such	such	ADJ
inlawrev-2960	725	19	business	business	NOUN
inlawrev-2960	725	20	practices	practice	NOUN
inlawrev-2960	725	21	.	.	PUNCT
inlawrev-2960	726	1	")167	")167	ADJ
inlawrev-2960	726	2	.	.	PUNCT
inlawrev-2960	727	1	see	see	VERB
inlawrev-2960	727	2	,	,	PUNCT
inlawrev-2960	727	3	e.g	e.g	PROPN
inlawrev-2960	727	4	..	..	PROPN
inlawrev-2960	727	5	defendants	defendant	NOUN
inlawrev-2960	727	6	'	'	PART
inlawrev-2960	727	7	memorandum	memorandum	NOUN
inlawrev-2960	727	8	in	in	ADP
inlawrev-2960	727	9	support	support	NOUN
inlawrev-2960	727	10	of	of	ADP
inlawrev-2960	727	11	their	their	PRON
inlawrev-2960	727	12	motion	motion	NOUN
inlawrev-2960	727	13	for	for	ADP
inlawrev-2960	727	14	summary	summary	NOUN
inlawrev-2960	727	15	judgment	judgment	NOUN
inlawrev-2960	727	16	at	at	ADP
inlawrev-2960	727	17	19	19	NUM
inlawrev-2960	727	18	-	-	SYM
inlawrev-2960	727	19	29	29	NUM
inlawrev-2960	727	20	,	,	PUNCT
inlawrev-2960	727	21	fdic	fdic	PROPN
inlawrev-2960	727	22	v.	v.	PROPN
inlawrev-2960	727	23	ernst	ernst	PROPN
inlawrev-2960	727	24	&	&	CCONJ
inlawrev-2960	727	25	young	young	PROPN
inlawrev-2960	727	26	,	,	PUNCT
inlawrev-2960	727	27	no	no	INTJ
inlawrev-2960	727	28	.	.	PUNCT
inlawrev-2960	728	1	ca3	ca3	PROPN
inlawrev-2960	728	2	-	-	PUNCT
inlawrev-2960	728	3	90	90	NUM
inlawrev-2960	728	4	-	-	PUNCT
inlawrev-2960	728	5	0490	0490	NUM
inlawrev-2960	728	6	-	-	PUNCT
inlawrev-2960	728	7	h	h	NOUN
inlawrev-2960	728	8	(	(	PUNCT
inlawrev-2960	728	9	n.d	n.d	PROPN
inlawrev-2960	728	10	.	.	PROPN
inlawrev-2960	729	1	tex	tex	PROPN
inlawrev-2960	729	2	.	.	PROPN
inlawrev-2960	729	3	filed	file	VERB
inlawrev-2960	729	4	feb	feb	PROPN
inlawrev-2960	729	5	.	.	PROPN
inlawrev-2960	729	6	19	19	NUM
inlawrev-2960	729	7	,	,	PUNCT
inlawrev-2960	729	8	1991	1991	NUM
inlawrev-2960	729	9	)	)	PUNCT
inlawrev-2960	730	1	[	[	X
inlawrev-2960	730	2	hereinafter	hereinafter	NOUN
inlawrev-2960	730	3	defendant	defendant	NOUN
inlawrev-2960	730	4	's	's	PART
inlawrev-2960	730	5	memo	memo	NOUN
inlawrev-2960	730	6	,	,	PUNCT
inlawrev-2960	730	7	fdic	fdic	PROPN
inlawrev-2960	730	8	v.	v.	PROPN
inlawrev-2960	730	9	ernst	ernst	PROPN
inlawrev-2960	730	10	&	&	CCONJ
inlawrev-2960	730	11	young	young	PROPN
inlawrev-2960	730	12	]	]	PUNCT
inlawrev-2960	730	13	(	(	PUNCT
inlawrev-2960	730	14	accountants	accountant	NOUN
inlawrev-2960	730	15	'	'	PART
inlawrev-2960	730	16	breach	breach	NOUN
inlawrev-2960	730	17	of	of	ADP
inlawrev-2960	730	18	duty	duty	NOUN
inlawrev-2960	730	19	in	in	ADP
inlawrev-2960	730	20	performing	perform	VERB
inlawrev-2960	730	21	audits	audits	NOUN
inlawrev-2960	730	22	could	could	AUX
inlawrev-2960	730	23	not	not	PART
inlawrev-2960	730	24	have	have	AUX
inlawrev-2960	730	25	caused	cause	VERB
inlawrev-2960	730	26	s&l	s&l	PROPN
inlawrev-2960	730	27	's	's	PART
inlawrev-2960	730	28	losses	loss	NOUN
inlawrev-2960	730	29	if	if	SCONJ
inlawrev-2960	730	30	s&l	s&l	PROPN
inlawrev-2960	730	31	chairman	chairman	NOUN
inlawrev-2960	730	32	of	of	ADP
inlawrev-2960	730	33	the	the	DET
inlawrev-2960	730	34	board	board	NOUN
inlawrev-2960	730	35	had	have	AUX
inlawrev-2960	730	36	committed	commit	VERB
inlawrev-2960	730	37	fraud	fraud	NOUN
inlawrev-2960	730	38	,	,	PUNCT
inlawrev-2960	730	39	knew	know	VERB
inlawrev-2960	730	40	the	the	DET
inlawrev-2960	730	41	true	true	ADJ
inlawrev-2960	730	42	state	state	NOUN
inlawrev-2960	730	43	of	of	ADP
inlawrev-2960	730	44	the	the	DET
inlawrev-2960	730	45	s&l	s&l	PROPN
inlawrev-2960	730	46	's	's	PART
inlawrev-2960	730	47	financial	financial	ADJ
inlawrev-2960	730	48	condition	condition	NOUN
inlawrev-2960	730	49	,	,	PUNCT
inlawrev-2960	730	50	and	and	CCONJ
inlawrev-2960	730	51	thus	thus	ADV
inlawrev-2960	730	52	did	do	AUX
inlawrev-2960	730	53	not	not	PART
inlawrev-2960	730	54	rely	rely	VERB
inlawrev-2960	730	55	on	on	ADP
inlawrev-2960	730	56	faulty	faulty	ADJ
inlawrev-2960	730	57	audits	audits	NOUN
inlawrev-2960	730	58	)	)	PUNCT
inlawrev-2960	730	59	.	.	PUNCT
inlawrev-2960	731	1	in	in	ADP
inlawrev-2960	731	2	the	the	DET
inlawrev-2960	731	3	first	first	ADJ
inlawrev-2960	731	4	written	write	VERB
inlawrev-2960	731	5	opinion	opinion	NOUN
inlawrev-2960	731	6	in	in	ADP
inlawrev-2960	731	7	the	the	DET
inlawrev-2960	731	8	fdic	fdic	PROPN
inlawrev-2960	731	9	's	's	PART
inlawrev-2960	731	10	suits	suit	NOUN
inlawrev-2960	731	11	against	against	ADP
inlawrev-2960	731	12	accounting	accounting	NOUN
inlawrev-2960	731	13	firms	firm	NOUN
inlawrev-2960	731	14	for	for	ADP
inlawrev-2960	731	15	s&l	s&l	PROPN
inlawrev-2960	731	16	audits	audits	NOUN
inlawrev-2960	731	17	,	,	PUNCT
inlawrev-2960	731	18	the	the	DET
inlawrev-2960	731	19	district	district	NOUN
inlawrev-2960	731	20	court	court	NOUN
inlawrev-2960	731	21	in	in	ADP
inlawrev-2960	731	22	fdic	fdic	PROPN
inlawrev-2960	731	23	v.	v.	PROPN
inlawrev-2960	731	24	ernst	ernst	PROPN
inlawrev-2960	731	25	&	&	CCONJ
inlawrev-2960	731	26	young	young	PROPN
inlawrev-2960	731	27	granted	grant	VERB
inlawrev-2960	731	28	the	the	DET
inlawrev-2960	731	29	defendant	defendant	NOUN
inlawrev-2960	731	30	accounting	accounting	NOUN
inlawrev-2960	731	31	firm	firm	NOUN
inlawrev-2960	731	32	's	's	PART
inlawrev-2960	731	33	motion	motion	NOUN
inlawrev-2960	731	34	for	for	ADP
inlawrev-2960	731	35	summary	summary	NOUN
inlawrev-2960	731	36	judgment	judgment	NOUN
inlawrev-2960	731	37	.	.	PUNCT
inlawrev-2960	732	1	memorandum	memorandum	NOUN
inlawrev-2960	732	2	and	and	CCONJ
inlawrev-2960	732	3	order	order	NOUN
inlawrev-2960	732	4	,	,	PUNCT
inlawrev-2960	732	5	fdic	fdic	PROPN
inlawrev-2960	732	6	v.	v.	PROPN
inlawrev-2960	732	7	ernst	ernst	PROPN
inlawrev-2960	732	8	&	&	CCONJ
inlawrev-2960	732	9	young	young	PROPN
inlawrev-2960	732	10	and	and	CCONJ
inlawrev-2960	732	11	arthur	arthur	PROPN
inlawrev-2960	732	12	young	young	PROPN
inlawrev-2960	732	13	and	and	CCONJ
inlawrev-2960	732	14	company	company	NOUN
inlawrev-2960	732	15	,	,	PUNCT
inlawrev-2960	732	16	no	no	INTJ
inlawrev-2960	732	17	.	.	PUNCT
inlawrev-2960	733	1	ca3	ca3	PROPN
inlawrev-2960	733	2	-	-	PUNCT
inlawrev-2960	733	3	90	90	NUM
inlawrev-2960	733	4	-	-	PUNCT
inlawrev-2960	733	5	0490	0490	NUM
inlawrev-2960	733	6	-	-	PUNCT
inlawrev-2960	733	7	h	h	NOUN
inlawrev-2960	733	8	(	(	PUNCT
inlawrev-2960	733	9	n.d	n.d	PROPN
inlawrev-2960	733	10	.	.	PROPN
inlawrev-2960	733	11	tex	tex	PROPN
inlawrev-2960	733	12	.	.	PROPN
inlawrev-2960	733	13	dismissed	dismiss	VERB
inlawrev-2960	733	14	sept	sept	PROPN
inlawrev-2960	733	15	.	.	PROPN
inlawrev-2960	733	16	30	30	NUM
inlawrev-2960	733	17	,	,	PUNCT
inlawrev-2960	733	18	1991	1991	NUM
inlawrev-2960	733	19	)	)	PUNCT
inlawrev-2960	733	20	.	.	PUNCT
inlawrev-2960	734	1	see	see	VERB
inlawrev-2960	734	2	also	also	ADV
inlawrev-2960	734	3	blumenthal	blumenthal	PROPN
inlawrev-2960	734	4	&	&	CCONJ
inlawrev-2960	734	5	moses	moses	PROPN
inlawrev-2960	734	6	,	,	PUNCT
inlawrev-2960	734	7	judge	judge	NOUN
inlawrev-2960	734	8	blocks	block	VERB
inlawrev-2960	734	9	regulators	regulator	NOUN
inlawrev-2960	734	10	'	'	PART
inlawrev-2960	734	11	attempt	attempt	NOUN
inlawrev-2960	734	12	to	to	PART
inlawrev-2960	734	13	tie	tie	VERB
inlawrev-2960	734	14	accountant	accountant	NOUN
inlawrev-2960	734	15	to	to	ADP
inlawrev-2960	734	16	s&l	s&l	PROPN
inlawrev-2960	734	17	failure	failure	NOUN
inlawrev-2960	734	18	,	,	PUNCT
inlawrev-2960	734	19	wall	wall	PROPN
inlawrev-2960	734	20	.	.	PUNCT
inlawrev-2960	734	21	st	st	PROPN
inlawrev-2960	734	22	.	.	PROPN
inlawrev-2960	734	23	j.	j.	PROPN
inlawrev-2960	734	24	,	,	PUNCT
inlawrev-2960	734	25	oct	oct	PROPN
inlawrev-2960	734	26	.	.	PROPN
inlawrev-2960	734	27	2	2	NUM
inlawrev-2960	734	28	,	,	PUNCT
inlawrev-2960	734	29	1991	1991	NUM
inlawrev-2960	734	30	,	,	PUNCT
inlawrev-2960	734	31	§	§	PROPN
inlawrev-2960	734	32	b	b	PROPN
inlawrev-2960	734	33	,	,	PUNCT
inlawrev-2960	734	34	at	at	ADP
inlawrev-2960	734	35	4	4	NUM
inlawrev-2960	734	36	,	,	PUNCT
inlawrev-2960	734	37	col	col	NOUN
inlawrev-2960	734	38	.	.	PROPN
inlawrev-2960	734	39	2	2	NUM
inlawrev-2960	734	40	.	.	X
inlawrev-2960	735	1	the	the	DET
inlawrev-2960	735	2	court	court	NOUN
inlawrev-2960	735	3	held	hold	VERB
inlawrev-2960	735	4	that	that	SCONJ
inlawrev-2960	735	5	the	the	DET
inlawrev-2960	735	6	fdic	fdic	PROPN
inlawrev-2960	735	7	did	do	AUX
inlawrev-2960	735	8	not	not	PART
inlawrev-2960	735	9	establish	establish	VERB
inlawrev-2960	735	10	the	the	DET
inlawrev-2960	735	11	causation	causation	NOUN
inlawrev-2960	735	12	element	element	NOUN
inlawrev-2960	735	13	of	of	ADP
inlawrev-2960	735	14	its	its	PRON
inlawrev-2960	735	15	negligence	negligence	NOUN
inlawrev-2960	735	16	claim	claim	NOUN
inlawrev-2960	735	17	—	—	PUNCT
inlawrev-2960	735	18	that	that	SCONJ
inlawrev-2960	735	19	the	the	DET
inlawrev-2960	735	20	ernst	ernst	NOUN
inlawrev-2960	735	21	and	and	CCONJ
inlawrev-2960	735	22	young	young	ADJ
inlawrev-2960	735	23	1984	1984	NUM
inlawrev-2960	735	24	and	and	CCONJ
inlawrev-2960	735	25	1985	1985	NUM
inlawrev-2960	735	26	audits	audits	NOUN
inlawrev-2960	735	27	caused	cause	VERB
inlawrev-2960	735	28	western	western	ADJ
inlawrev-2960	735	29	savings	saving	NOUN
inlawrev-2960	735	30	association	association	NOUN
inlawrev-2960	735	31	's	's	PART
inlawrev-2960	735	32	losses	loss	NOUN
inlawrev-2960	735	33	.	.	PUNCT
inlawrev-2960	736	1	in	in	ADP
inlawrev-2960	736	2	its	its	PRON
inlawrev-2960	736	3	analysis	analysis	NOUN
inlawrev-2960	736	4	of	of	ADP
inlawrev-2960	736	5	the	the	DET
inlawrev-2960	736	6	causation	causation	NOUN
inlawrev-2960	736	7	element	element	NOUN
inlawrev-2960	736	8	,	,	PUNCT
inlawrev-2960	736	9	the	the	DET
inlawrev-2960	736	10	court	court	NOUN
inlawrev-2960	736	11	stated	state	VERB
inlawrev-2960	736	12	that	that	SCONJ
inlawrev-2960	736	13	due	due	ADP
inlawrev-2960	736	14	to	to	ADP
inlawrev-2960	736	15	the	the	DET
inlawrev-2960	736	16	nature	nature	NOUN
inlawrev-2960	736	17	of	of	ADP
inlawrev-2960	736	18	accounting	accounting	NOUN
inlawrev-2960	736	19	negligence	negligence	NOUN
inlawrev-2960	736	20	claims	claim	VERB
inlawrev-2960	736	21	,	,	PUNCT
inlawrev-2960	736	22	a	a	DET
inlawrev-2960	736	23	plaintiff	plaintiff	NOUN
inlawrev-2960	736	24	must	must	AUX
inlawrev-2960	736	25	estabhsh	estabhsh	VERB
inlawrev-2960	736	26	causation	causation	NOUN
inlawrev-2960	736	27	by	by	ADP
inlawrev-2960	736	28	showing	show	VERB
inlawrev-2960	736	29	that	that	SCONJ
inlawrev-2960	736	30	there	there	PRON
inlawrev-2960	736	31	was	be	VERB
inlawrev-2960	736	32	reliance	reliance	NOUN
inlawrev-2960	736	33	on	on	ADP
inlawrev-2960	736	34	the	the	DET
inlawrev-2960	736	35	audit	audit	NOUN
inlawrev-2960	736	36	and	and	CCONJ
inlawrev-2960	736	37	that	that	SCONJ
inlawrev-2960	736	38	such	such	ADJ
inlawrev-2960	736	39	reliance	reliance	NOUN
inlawrev-2960	736	40	caused	cause	VERB
inlawrev-2960	736	41	the	the	DET
inlawrev-2960	736	42	institution	institution	NOUN
inlawrev-2960	736	43	's	's	PART
inlawrev-2960	736	44	losses	loss	NOUN
inlawrev-2960	736	45	.	.	PUNCT
inlawrev-2960	737	1	i	i	PRON
inlawrev-2960	737	2	d.	d.	PROPN
inlawrev-2960	737	3	at	at	ADP
inlawrev-2960	737	4	7	7	NUM
inlawrev-2960	737	5	-	-	SYM
inlawrev-2960	737	6	8	8	NUM
inlawrev-2960	737	7	.	.	PUNCT
inlawrev-2960	738	1	in	in	ADP
inlawrev-2960	738	2	determining	determine	VERB
inlawrev-2960	738	3	reliance	reliance	NOUN
inlawrev-2960	738	4	,	,	PUNCT
inlawrev-2960	738	5	the	the	DET
inlawrev-2960	738	6	court	court	NOUN
inlawrev-2960	738	7	stated	state	VERB
inlawrev-2960	738	8	that	that	SCONJ
inlawrev-2960	738	9	in	in	ADP
inlawrev-2960	738	10	this	this	DET
inlawrev-2960	738	11	case	case	NOUN
inlawrev-2960	738	12	,	,	PUNCT
inlawrev-2960	738	13	because	because	SCONJ
inlawrev-2960	738	14	western	western	PROPN
inlawrev-2960	738	15	's	's	PART
inlawrev-2960	738	16	fraudulent	fraudulent	ADJ
inlawrev-2960	738	17	ceo	ceo	NOUN
inlawrev-2960	738	18	,	,	PUNCT
inlawrev-2960	738	19	board	board	NOUN
inlawrev-2960	738	20	chairperson	chairperson	NOUN
inlawrev-2960	738	21	,	,	PUNCT
inlawrev-2960	738	22	and	and	CCONJ
inlawrev-2960	738	23	100	100	NUM
inlawrev-2960	738	24	%	%	NOUN
inlawrev-2960	738	25	owner	owner	NOUN
inlawrev-2960	738	26	,	,	PUNCT
inlawrev-2960	738	27	jarrett	jarrett	PROPN
inlawrev-2960	738	28	e.	e.	PROPN
inlawrev-2960	738	29	woods	woods	PROPN
inlawrev-2960	738	30	,	,	PUNCT
inlawrev-2960	738	31	jr	jr	PROPN
inlawrev-2960	738	32	.	.	PROPN
inlawrev-2960	738	33	,	,	PUNCT
inlawrev-2960	738	34	knew	know	VERB
inlawrev-2960	738	35	the	the	DET
inlawrev-2960	738	36	true	true	ADJ
inlawrev-2960	738	37	state	state	NOUN
inlawrev-2960	738	38	of	of	ADP
inlawrev-2960	738	39	western	western	PROPN
inlawrev-2960	738	40	's	's	PART
inlawrev-2960	738	41	financial	financial	ADJ
inlawrev-2960	738	42	condition	condition	NOUN
inlawrev-2960	738	43	,	,	PUNCT
inlawrev-2960	738	44	he	he	PRON
inlawrev-2960	738	45	could	could	AUX
inlawrev-2960	738	46	not	not	PART
inlawrev-2960	738	47	have	have	AUX
inlawrev-2960	738	48	relied	rely	VERB
inlawrev-2960	738	49	on	on	ADP
inlawrev-2960	738	50	the	the	DET
inlawrev-2960	738	51	faulty	faulty	ADJ
inlawrev-2960	738	52	audits	audits	NOUN
inlawrev-2960	738	53	.	.	PUNCT
inlawrev-2960	739	1	moreover	moreover	ADV
inlawrev-2960	739	2	,	,	PUNCT
inlawrev-2960	739	3	the	the	DET
inlawrev-2960	739	4	court	court	NOUN
inlawrev-2960	739	5	found	find	VERB
inlawrev-2960	739	6	that	that	SCONJ
inlawrev-2960	739	7	because	because	SCONJ
inlawrev-2960	739	8	woods	wood	NOUN
inlawrev-2960	739	9	's	's	PART
inlawrev-2960	739	10	knowledge	knowledge	NOUN
inlawrev-2960	739	11	was	be	AUX
inlawrev-2960	739	12	imputable	imputable	ADJ
inlawrev-2960	739	13	to	to	ADP
inlawrev-2960	739	14	western	western	ADJ
inlawrev-2960	739	15	(	(	PUNCT
inlawrev-2960	739	16	because	because	SCONJ
inlawrev-2960	739	17	woods	wood	NOUN
inlawrev-2960	739	18	's	's	PART
inlawrev-2960	739	19	acts	act	NOUN
inlawrev-2960	739	20	were	be	AUX
inlawrev-2960	739	21	made	make	VERB
inlawrev-2960	739	22	on	on	ADP
inlawrev-2960	739	23	behalf	behalf	NOUN
inlawrev-2960	739	24	of	of	ADP
inlawrev-2960	739	25	western	western	ADJ
inlawrev-2960	739	26	)	)	PUNCT
inlawrev-2960	739	27	,	,	PUNCT
inlawrev-2960	739	28	western	western	PROPN
inlawrev-2960	739	29	therefore	therefore	ADV
inlawrev-2960	739	30	knew	know	VERB
inlawrev-2960	739	31	of	of	ADP
inlawrev-2960	739	32	its	its	PRON
inlawrev-2960	739	33	true	true	ADJ
inlawrev-2960	739	34	financial	financial	ADJ
inlawrev-2960	739	35	condition	condition	NOUN
inlawrev-2960	739	36	,	,	PUNCT
inlawrev-2960	739	37	and	and	CCONJ
inlawrev-2960	739	38	thus	thus	ADV
inlawrev-2960	739	39	western	western	ADJ
inlawrev-2960	739	40	did	do	AUX
inlawrev-2960	739	41	not	not	PART
inlawrev-2960	739	42	rely	rely	VERB
inlawrev-2960	739	43	upon	upon	SCONJ
inlawrev-2960	739	44	the	the	DET
inlawrev-2960	739	45	accountants	accountant	NOUN
inlawrev-2960	739	46	'	'	PART
inlawrev-2960	739	47	faulty	faulty	ADJ
inlawrev-2960	739	48	audits	audits	NOUN
inlawrev-2960	739	49	,	,	PUNCT
inlawrev-2960	739	50	so	so	SCONJ
inlawrev-2960	739	51	the	the	DET
inlawrev-2960	739	52	audits	audits	NOUN
inlawrev-2960	739	53	did	do	AUX
inlawrev-2960	739	54	not	not	PART
inlawrev-2960	739	55	cause	cause	VERB
inlawrev-2960	739	56	the	the	DET
inlawrev-2960	739	57	s&l	s&l	NOUN
inlawrev-2960	739	58	's	's	PART
inlawrev-2960	739	59	losses	loss	NOUN
inlawrev-2960	739	60	.	.	PUNCT
inlawrev-2960	740	1	i	i	PRON
inlawrev-2960	740	2	d.	d.	PROPN
inlawrev-2960	740	3	at	at	ADP
inlawrev-2960	740	4	11	11	NUM
inlawrev-2960	740	5	.	.	PUNCT
inlawrev-2960	741	1	thus	thus	ADV
inlawrev-2960	741	2	,	,	PUNCT
inlawrev-2960	741	3	in	in	ADP
inlawrev-2960	741	4	its	its	PRON
inlawrev-2960	741	5	multi	multi	ADJ
inlawrev-2960	741	6	-	-	ADJ
inlawrev-2960	741	7	layered	layered	ADJ
inlawrev-2960	741	8	analysis	analysis	NOUN
inlawrev-2960	741	9	of	of	ADP
inlawrev-2960	741	10	the	the	DET
inlawrev-2960	741	11	causation	causation	NOUN
inlawrev-2960	741	12	element	element	NOUN
inlawrev-2960	741	13	,	,	PUNCT
inlawrev-2960	741	14	the	the	DET
inlawrev-2960	741	15	district	district	NOUN
inlawrev-2960	741	16	court	court	NOUN
inlawrev-2960	741	17	's	's	PART
inlawrev-2960	741	18	opinion	opinion	NOUN
inlawrev-2960	741	19	focused	focus	VERB
inlawrev-2960	741	20	on	on	ADP
inlawrev-2960	741	21	the	the	DET
inlawrev-2960	741	22	subissue	subissue	NOUN
inlawrev-2960	741	23	of	of	ADP
inlawrev-2960	741	24	reliance	reliance	NOUN
inlawrev-2960	741	25	on	on	ADP
inlawrev-2960	741	26	the	the	DET
inlawrev-2960	741	27	audits	audits	NOUN
inlawrev-2960	741	28	,	,	PUNCT
inlawrev-2960	741	29	the	the	DET
inlawrev-2960	741	30	reliance	reliance	NOUN
inlawrev-2960	741	31	subissue	subissue	NOUN
inlawrev-2960	741	32	of	of	ADP
inlawrev-2960	741	33	the	the	DET
inlawrev-2960	741	34	imputation	imputation	NOUN
inlawrev-2960	741	35	doctrine	doctrine	NOUN
inlawrev-2960	741	36	,	,	PUNCT
inlawrev-2960	741	37	and	and	CCONJ
inlawrev-2960	741	38	the	the	DET
inlawrev-2960	741	39	imputation	imputation	NOUN
inlawrev-2960	741	40	subissue	subissue	NOUN
inlawrev-2960	741	41	of	of	ADP
inlawrev-2960	741	42	benefit	benefit	NOUN
inlawrev-2960	741	43	to	to	ADP
inlawrev-2960	741	44	the	the	DET
inlawrev-2960	741	45	s&l	s&l	PROPN
inlawrev-2960	741	46	.	.	PUNCT
inlawrev-2960	742	1	however	however	ADV
inlawrev-2960	742	2	,	,	PUNCT
inlawrev-2960	742	3	it	it	PRON
inlawrev-2960	742	4	would	would	AUX
inlawrev-2960	742	5	appear	appear	VERB
inlawrev-2960	742	6	that	that	SCONJ
inlawrev-2960	742	7	the	the	DET
inlawrev-2960	742	8	district	district	NOUN
inlawrev-2960	742	9	court	court	NOUN
inlawrev-2960	742	10	incorrectly	incorrectly	ADV
inlawrev-2960	742	11	analyzed	analyze	VERB
inlawrev-2960	742	12	the	the	DET
inlawrev-2960	742	13	imputation	imputation	NOUN
inlawrev-2960	742	14	sub	sub	NOUN
inlawrev-2960	742	15	-	-	NOUN
inlawrev-2960	742	16	issue	issue	NOUN
inlawrev-2960	742	17	in	in	ADP
inlawrev-2960	742	18	this	this	DET
inlawrev-2960	742	19	case	case	NOUN
inlawrev-2960	742	20	.	.	PUNCT
inlawrev-2960	743	1	the	the	DET
inlawrev-2960	743	2	district	district	NOUN
inlawrev-2960	743	3	court	court	NOUN
inlawrev-2960	743	4	stated	state	VERB
inlawrev-2960	743	5	that	that	SCONJ
inlawrev-2960	743	6	the	the	DET
inlawrev-2960	743	7	general	general	ADJ
inlawrev-2960	743	8	rule	rule	NOUN
inlawrev-2960	743	9	is	be	AUX
inlawrev-2960	743	10	that	that	SCONJ
inlawrev-2960	743	11	if	if	SCONJ
inlawrev-2960	743	12	an	an	DET
inlawrev-2960	743	13	officer	officer	NOUN
inlawrev-2960	743	14	's	's	PART
inlawrev-2960	743	15	fraudulent	fraudulent	ADJ
inlawrev-2960	743	16	acts	act	NOUN
inlawrev-2960	743	17	were	be	AUX
inlawrev-2960	743	18	made	make	VERB
inlawrev-2960	743	19	on	on	ADP
inlawrev-2960	743	20	behalf	behalf	NOUN
inlawrev-2960	743	21	of	of	ADP
inlawrev-2960	743	22	the	the	DET
inlawrev-2960	743	23	s&l	s&l	PROPN
inlawrev-2960	743	24	(	(	PUNCT
inlawrev-2960	743	25	or	or	CCONJ
inlawrev-2960	743	26	bank	bank	NOUN
inlawrev-2960	743	27	)	)	PUNCT
inlawrev-2960	743	28	,	,	PUNCT
inlawrev-2960	743	29	then	then	ADV
inlawrev-2960	743	30	the	the	DET
inlawrev-2960	743	31	officer	officer	NOUN
inlawrev-2960	743	32	's	's	PART
inlawrev-2960	743	33	knowledge	knowledge	NOUN
inlawrev-2960	743	34	is	be	AUX
inlawrev-2960	743	35	imputed	impute	VERB
inlawrev-2960	743	36	to	to	ADP
inlawrev-2960	743	37	the	the	DET
inlawrev-2960	743	38	s&l	s&l	PROPN
inlawrev-2960	743	39	(	(	PUNCT
inlawrev-2960	743	40	or	or	CCONJ
inlawrev-2960	743	41	bank	bank	NOUN
inlawrev-2960	743	42	)	)	PUNCT
inlawrev-2960	743	43	.	.	PUNCT
inlawrev-2960	744	1	i	i	PRON
inlawrev-2960	744	2	d.	d.	PROPN
inlawrev-2960	744	3	at	at	ADP
inlawrev-2960	744	4	10	10	NUM
inlawrev-2960	744	5	.	.	PUNCT
inlawrev-2960	745	1	however	however	ADV
inlawrev-2960	745	2	,	,	PUNCT
inlawrev-2960	745	3	having	having	AUX
inlawrev-2960	745	4	stated	state	VERB
inlawrev-2960	745	5	the	the	DET
inlawrev-2960	745	6	rule	rule	NOUN
inlawrev-2960	745	7	,	,	PUNCT
inlawrev-2960	745	8	the	the	DET
inlawrev-2960	745	9	court	court	NOUN
inlawrev-2960	745	10	determined	determine	VERB
inlawrev-2960	745	11	that	that	SCONJ
inlawrev-2960	745	12	because	because	SCONJ
inlawrev-2960	745	13	woods	wood	NOUN
inlawrev-2960	745	14	's	's	PART
inlawrev-2960	745	15	fraudulent	fraudulent	ADJ
inlawrev-2960	745	16	acts	act	NOUN
inlawrev-2960	745	17	were	be	AUX
inlawrev-2960	745	18	made	make	VERB
inlawrev-2960	745	19	on	on	ADP
inlawrev-2960	745	20	behalf	behalf	NOUN
inlawrev-2960	745	21	of	of	ADP
inlawrev-2960	745	22	woods	wood	NOUN
inlawrev-2960	745	23	(	(	PUNCT
inlawrev-2960	745	24	because	because	SCONJ
inlawrev-2960	745	25	as	as	ADP
inlawrev-2960	745	26	sole	sole	ADJ
inlawrev-2960	745	27	shareholder	shareholder	NOUN
inlawrev-2960	745	28	,	,	PUNCT
inlawrev-2960	745	29	he	he	PRON
inlawrev-2960	745	30	benefited	benefit	VERB
inlawrev-2960	745	31	from	from	ADP
inlawrev-2960	745	32	his	his	PRON
inlawrev-2960	745	33	fraud	fraud	NOUN
inlawrev-2960	745	34	)	)	PUNCT
inlawrev-2960	745	35	,	,	PUNCT
inlawrev-2960	745	36	woods	wood	NOUN
inlawrev-2960	745	37	's	's	PART
inlawrev-2960	745	38	knowledge	knowledge	NOUN
inlawrev-2960	745	39	of	of	ADP
inlawrev-2960	745	40	western	western	ADJ
inlawrev-2960	745	41	's	's	PART
inlawrev-2960	745	42	true	true	ADJ
inlawrev-2960	745	43	financial	financial	ADJ
inlawrev-2960	745	44	condition	condition	NOUN
inlawrev-2960	745	45	could	could	AUX
inlawrev-2960	745	46	be	be	AUX
inlawrev-2960	745	47	imputed	impute	VERB
inlawrev-2960	745	48	to	to	ADP
inlawrev-2960	745	49	western	western	ADJ
inlawrev-2960	745	50	.	.	PUNCT
inlawrev-2960	746	1	it	it	PRON
inlawrev-2960	746	2	would	would	AUX
inlawrev-2960	746	3	appear	appear	VERB
inlawrev-2960	746	4	that	that	SCONJ
inlawrev-2960	746	5	the	the	DET
inlawrev-2960	746	6	district	district	NOUN
inlawrev-2960	746	7	court	court	NOUN
inlawrev-2960	746	8	did	do	AUX
inlawrev-2960	746	9	not	not	PART
inlawrev-2960	746	10	follow	follow	VERB
inlawrev-2960	746	11	the	the	DET
inlawrev-2960	746	12	rule	rule	NOUN
inlawrev-2960	746	13	that	that	SCONJ
inlawrev-2960	746	14	it	it	PRON
inlawrev-2960	746	15	declared	declare	VERB
inlawrev-2960	746	16	.	.	PUNCT
inlawrev-2960	747	1	the	the	DET
inlawrev-2960	747	2	test	test	NOUN
inlawrev-2960	747	3	,	,	PUNCT
inlawrev-2960	747	4	as	as	SCONJ
inlawrev-2960	747	5	described	describe	VERB
inlawrev-2960	747	6	by	by	ADP
inlawrev-2960	747	7	this	this	DET
inlawrev-2960	747	8	court	court	NOUN
inlawrev-2960	747	9	,	,	PUNCT
inlawrev-2960	747	10	for	for	ADP
inlawrev-2960	747	11	imputing	impute	VERB
inlawrev-2960	747	12	woods	wood	NOUN
inlawrev-2960	747	13	's	's	PART
inlawrev-2960	747	14	knowledge	knowledge	NOUN
inlawrev-2960	747	15	to	to	ADP
inlawrev-2960	747	16	western	western	ADJ
inlawrev-2960	747	17	is	be	AUX
inlawrev-2960	747	18	whether	whether	SCONJ
inlawrev-2960	747	19	woods	wood	NOUN
inlawrev-2960	747	20	's	's	PART
inlawrev-2960	747	21	acts	act	NOUN
inlawrev-2960	747	22	benefited	benefit	VERB
inlawrev-2960	747	23	the	the	DET
inlawrev-2960	747	24	s&l	s&l	NOUN
inlawrev-2960	747	25	,	,	PUNCT
inlawrev-2960	747	26	not	not	PART
inlawrev-2960	747	27	whether	whether	SCONJ
inlawrev-2960	747	28	woods	wood	NOUN
inlawrev-2960	747	29	's	's	PART
inlawrev-2960	747	30	acts	act	NOUN
inlawrev-2960	747	31	benefited	benefit	VERB
inlawrev-2960	747	32	woods	wood	NOUN
inlawrev-2960	747	33	.	.	PUNCT
inlawrev-2960	748	1	just	just	ADV
inlawrev-2960	748	2	because	because	SCONJ
inlawrev-2960	748	3	woods	wood	NOUN
inlawrev-2960	748	4	,	,	PUNCT
inlawrev-2960	748	5	as	as	ADP
inlawrev-2960	748	6	sole	sole	ADJ
inlawrev-2960	748	7	shareholder	shareholder	NOUN
inlawrev-2960	748	8	,	,	PUNCT
inlawrev-2960	748	9	benefited	benefit	VERB
inlawrev-2960	748	10	by	by	ADP
inlawrev-2960	748	11	his	his	PRON
inlawrev-2960	748	12	fraudulent	fraudulent	ADJ
inlawrev-2960	748	13	acts	act	NOUN
inlawrev-2960	748	14	,	,	PUNCT
inlawrev-2960	748	15	does	do	AUX
inlawrev-2960	748	16	not	not	PART
inlawrev-2960	748	17	mean	mean	VERB
inlawrev-2960	748	18	that	that	SCONJ
inlawrev-2960	748	19	western	western	NOUN
inlawrev-2960	748	20	benefited	benefit	VERB
inlawrev-2960	748	21	.	.	PUNCT
inlawrev-2960	749	1	rather	rather	ADV
inlawrev-2960	749	2	,	,	PUNCT
inlawrev-2960	749	3	because	because	SCONJ
inlawrev-2960	749	4	woods	wood	NOUN
inlawrev-2960	749	5	's	's	PART
inlawrev-2960	749	6	fraudulent	fraudulent	ADJ
inlawrev-2960	749	7	acts	act	NOUN
inlawrev-2960	749	8	were	be	AUX
inlawrev-2960	749	9	not	not	PART
inlawrev-2960	749	10	made	make	VERB
inlawrev-2960	749	11	on	on	ADP
inlawrev-2960	749	12	behalf	behalf	NOUN
inlawrev-2960	749	13	of	of	ADP
inlawrev-2960	749	14	the	the	DET
inlawrev-2960	749	15	s&l	s&l	PROPN
inlawrev-2960	749	16	,	,	PUNCT
inlawrev-2960	749	17	his	his	PRON
inlawrev-2960	749	18	knowledge	knowledge	NOUN
inlawrev-2960	749	19	should	should	AUX
inlawrev-2960	749	20	not	not	PART
inlawrev-2960	749	21	be	be	AUX
inlawrev-2960	749	22	imputed	impute	VERB
inlawrev-2960	749	23	to	to	ADP
inlawrev-2960	749	24	the	the	DET
inlawrev-2960	749	25	s&l	s&l	PROPN
inlawrev-2960	749	26	,	,	PUNCT
inlawrev-2960	749	27	and	and	CCONJ
inlawrev-2960	749	28	therefore	therefore	ADV
inlawrev-2960	749	29	the	the	DET
inlawrev-2960	749	30	s&l	s&l	PROPN
inlawrev-2960	749	31	did	do	AUX
inlawrev-2960	749	32	not	not	PART
inlawrev-2960	749	33	know	know	VERB
inlawrev-2960	749	34	of	of	ADP
inlawrev-2960	749	35	its	its	PRON
inlawrev-2960	749	36	true	true	ADJ
inlawrev-2960	749	37	financial	financial	ADJ
inlawrev-2960	749	38	condition	condition	NOUN
inlawrev-2960	749	39	,	,	PUNCT
inlawrev-2960	749	40	and	and	CCONJ
inlawrev-2960	749	41	upon	upon	SCONJ
inlawrev-2960	749	42	receiving	receive	VERB
inlawrev-2960	749	43	the	the	DET
inlawrev-2960	749	44	accountants	accountant	NOUN
inlawrev-2960	749	45	'	'	PART
inlawrev-2960	749	46	audits	audits	NOUN
inlawrev-2960	749	47	,	,	PUNCT
inlawrev-2960	749	48	did	do	AUX
inlawrev-2960	749	49	rely	rely	VERB
inlawrev-2960	749	50	upon	upon	SCONJ
inlawrev-2960	749	51	the	the	DET
inlawrev-2960	749	52	audits	audits	NOUN
inlawrev-2960	749	53	,	,	PUNCT
inlawrev-2960	749	54	and	and	CCONJ
inlawrev-2960	750	1	such	such	ADJ
inlawrev-2960	750	2	reliance	reliance	NOUN
inlawrev-2960	750	3	would	would	AUX
inlawrev-2960	750	4	1991	1991	NUM
inlawrev-2960	750	5	]	]	PUNCT
inlawrev-2960	751	1	accountants	accountant	NOUN
inlawrev-2960	751	2	'	'	PART
inlawrev-2960	751	3	liability	liability	NOUN
inlawrev-2960	751	4	505	505	NUM
inlawrev-2960	751	5	the	the	DET
inlawrev-2960	751	6	accountants	accountant	NOUN
inlawrev-2960	751	7	*	*	PUNCT
inlawrev-2960	751	8	report	report	NOUN
inlawrev-2960	751	9	either	either	CCONJ
inlawrev-2960	751	10	because	because	SCONJ
inlawrev-2960	751	11	the	the	DET
inlawrev-2960	751	12	fdic	fdic	PROPN
inlawrev-2960	751	13	made	make	VERB
inlawrev-2960	751	14	an	an	DET
inlawrev-2960	751	15	independent	independent	ADJ
inlawrev-2960	751	16	assessment	assessment	NOUN
inlawrev-2960	751	17	of	of	ADP
inlawrev-2960	751	18	the	the	DET
inlawrev-2960	751	19	s&l	s&l	PROPN
inlawrev-2960	751	20	's	's	PART
inlawrev-2960	751	21	financial	financial	ADJ
inlawrev-2960	751	22	statements	statement	NOUN
inlawrev-2960	751	23	in	in	ADP
inlawrev-2960	751	24	its	its	PRON
inlawrev-2960	751	25	own	own	ADJ
inlawrev-2960	751	26	examinations	examination	NOUN
inlawrev-2960	751	27	,	,	PUNCT
inlawrev-2960	751	28	or	or	CCONJ
inlawrev-2960	751	29	because	because	SCONJ
inlawrev-2960	751	30	the	the	DET
inlawrev-2960	751	31	s&l	s&l	PROPN
inlawrev-2960	751	32	still	still	ADV
inlawrev-2960	751	33	would	would	AUX
inlawrev-2960	751	34	not	not	PART
inlawrev-2960	751	35	have	have	AUX
inlawrev-2960	751	36	closed	close	VERB
inlawrev-2960	751	37	due	due	ADJ
inlawrev-2960	751	38	to	to	ADP
inlawrev-2960	751	39	lack	lack	NOUN
inlawrev-2960	751	40	of	of	ADP
inlawrev-2960	751	41	the	the	DET
inlawrev-2960	751	42	fdic	fdic	PROPN
inlawrev-2960	751	43	's	's	PART
inlawrev-2960	751	44	personnel	personnel	NOUN
inlawrev-2960	751	45	,	,	PUNCT
inlawrev-2960	751	46	funds	fund	NOUN
inlawrev-2960	751	47	,	,	PUNCT
inlawrev-2960	751	48	or	or	CCONJ
inlawrev-2960	751	49	political	political	ADJ
inlawrev-2960	751	50	interference	interference	NOUN
inlawrev-2960	751	51	,	,	PUNCT
inlawrev-2960	751	52	despite	despite	SCONJ
inlawrev-2960	751	53	the	the	DET
inlawrev-2960	751	54	results	result	NOUN
inlawrev-2960	751	55	of	of	ADP
inlawrev-2960	751	56	an	an	DET
inlawrev-2960	751	57	adequate	adequate	ADJ
inlawrev-2960	751	58	audit	audit	NOUN
inlawrev-2960	751	59	report	report	NOUN
inlawrev-2960	751	60	j^^	j^^	VERB
inlawrev-2960	751	61	even	even	ADV
inlawrev-2960	751	62	if	if	SCONJ
inlawrev-2960	751	63	it	it	PRON
inlawrev-2960	751	64	is	be	AUX
inlawrev-2960	751	65	estabhshed	estabhshe	VERB
inlawrev-2960	751	66	that	that	SCONJ
inlawrev-2960	751	67	the	the	DET
inlawrev-2960	751	68	accountants	accountant	NOUN
inlawrev-2960	751	69	'	'	PART
inlawrev-2960	751	70	audits	audits	NOUN
inlawrev-2960	751	71	were	be	AUX
inlawrev-2960	751	72	one	one	NUM
inlawrev-2960	751	73	of	of	ADP
inlawrev-2960	751	74	the	the	DET
inlawrev-2960	751	75	causes	cause	NOUN
inlawrev-2960	751	76	of	of	ADP
inlawrev-2960	751	77	the	the	DET
inlawrev-2960	751	78	s&ls	s&ls	PROPN
inlawrev-2960	751	79	'	'	PART
inlawrev-2960	751	80	losses	loss	NOUN
inlawrev-2960	751	81	,	,	PUNCT
inlawrev-2960	751	82	the	the	DET
inlawrev-2960	751	83	fdic	fdic	PROPN
inlawrev-2960	751	84	must	must	AUX
inlawrev-2960	751	85	prove	prove	VERB
inlawrev-2960	751	86	that	that	SCONJ
inlawrev-2960	751	87	the	the	DET
inlawrev-2960	751	88	accounting	accounting	NOUN
inlawrev-2960	751	89	firm	firm	NOUN
inlawrev-2960	751	90	was	be	AUX
inlawrev-2960	751	91	the	the	DET
inlawrev-2960	751	92	proximate	proximate	NOUN
inlawrev-2960	751	93	cause	cause	NOUN
inlawrev-2960	751	94	of	of	ADP
inlawrev-2960	751	95	the	the	DET
inlawrev-2960	751	96	s&l	s&l	PROPN
inlawrev-2960	751	97	's	's	PART
inlawrev-2960	751	98	losses	loss	NOUN
inlawrev-2960	751	99	,	,	PUNCT
inlawrev-2960	751	100	thus	thus	ADV
inlawrev-2960	751	101	making	make	VERB
inlawrev-2960	751	102	it	it	PRON
inlawrev-2960	751	103	legally	legally	ADV
inlawrev-2960	751	104	responsible	responsible	ADJ
inlawrev-2960	751	105	for	for	ADP
inlawrev-2960	751	106	the	the	DET
inlawrev-2960	751	107	losses	loss	NOUN
inlawrev-2960	751	108	.	.	PUNCT
inlawrev-2960	752	1	^^^	^^^	ADP
inlawrev-2960	752	2	an	an	DET
inlawrev-2960	752	3	accounting	accounting	NOUN
inlawrev-2960	752	4	firm	firm	NOUN
inlawrev-2960	752	5	could	could	AUX
inlawrev-2960	752	6	argue	argue	VERB
inlawrev-2960	752	7	that	that	SCONJ
inlawrev-2960	752	8	other	other	ADJ
inlawrev-2960	752	9	intervening	intervene	VERB
inlawrev-2960	752	10	,	,	PUNCT
inlawrev-2960	752	11	superseding	supersede	VERB
inlawrev-2960	752	12	causes	cause	NOUN
inlawrev-2960	752	13	precipitated	precipitate	VERB
inlawrev-2960	752	14	the	the	DET
inlawrev-2960	752	15	s&l	s&l	NOUN
inlawrev-2960	752	16	's	's	PART
inlawrev-2960	752	17	losses	loss	NOUN
inlawrev-2960	752	18	,	,	PUNCT
inlawrev-2960	752	19	thereby	thereby	ADV
inlawrev-2960	752	20	relieving	relieve	VERB
inlawrev-2960	752	21	them	they	PRON
inlawrev-2960	752	22	of	of	ADP
inlawrev-2960	752	23	liability	liability	NOUN
inlawrev-2960	752	24	.	.	PUNCT
inlawrev-2960	753	1	these	these	DET
inlawrev-2960	753	2	superseding	supersede	VERB
inlawrev-2960	753	3	causes	cause	NOUN
inlawrev-2960	753	4	would	would	AUX
inlawrev-2960	753	5	include	include	VERB
inlawrev-2960	753	6	:	:	PUNCT
inlawrev-2960	753	7	(	(	PUNCT
inlawrev-2960	753	8	1	1	X
inlawrev-2960	753	9	)	)	PUNCT
inlawrev-2960	753	10	economic	economic	ADJ
inlawrev-2960	753	11	conditions	condition	NOUN
inlawrev-2960	753	12	(	(	PUNCT
inlawrev-2960	753	13	the	the	DET
inlawrev-2960	753	14	drop	drop	NOUN
inlawrev-2960	753	15	in	in	ADP
inlawrev-2960	753	16	the	the	DET
inlawrev-2960	753	17	real	real	ADJ
inlawrev-2960	753	18	estate	estate	NOUN
inlawrev-2960	753	19	market	market	NOUN
inlawrev-2960	753	20	and	and	CCONJ
inlawrev-2960	753	21	the	the	DET
inlawrev-2960	753	22	drop	drop	NOUN
inlawrev-2960	753	23	in	in	ADP
inlawrev-2960	753	24	oil	oil	NOUN
inlawrev-2960	753	25	prices	price	NOUN
inlawrev-2960	753	26	)	)	PUNCT
inlawrev-2960	753	27	;	;	PUNCT
inlawrev-2960	753	28	(	(	PUNCT
inlawrev-2960	753	29	2	2	X
inlawrev-2960	753	30	)	)	PUNCT
inlawrev-2960	753	31	bad	bad	ADJ
inlawrev-2960	753	32	loans	loan	NOUN
inlawrev-2960	753	33	made	make	VERB
inlawrev-2960	753	34	prior	prior	ADV
inlawrev-2960	753	35	to	to	ADP
inlawrev-2960	753	36	the	the	DET
inlawrev-2960	753	37	audit	audit	NOUN
inlawrev-2960	753	38	which	which	PRON
inlawrev-2960	753	39	would	would	AUX
inlawrev-2960	753	40	have	have	AUX
inlawrev-2960	753	41	resulted	result	VERB
inlawrev-2960	753	42	in	in	ADP
inlawrev-2960	753	43	losses	loss	NOUN
inlawrev-2960	753	44	regardless	regardless	ADV
inlawrev-2960	753	45	of	of	ADP
inlawrev-2960	753	46	the	the	DET
inlawrev-2960	753	47	audit	audit	NOUN
inlawrev-2960	753	48	;	;	PUNCT
inlawrev-2960	753	49	(	(	PUNCT
inlawrev-2960	753	50	3	3	X
inlawrev-2960	753	51	)	)	PUNCT
inlawrev-2960	753	52	management	management	NOUN
inlawrev-2960	753	53	fraud	fraud	NOUN
inlawrev-2960	753	54	which	which	PRON
inlawrev-2960	753	55	hid	hide	VERB
inlawrev-2960	753	56	the	the	DET
inlawrev-2960	753	57	institution	institution	NOUN
inlawrev-2960	753	58	's	's	PART
inlawrev-2960	753	59	true	true	ADJ
inlawrev-2960	753	60	financial	financial	ADJ
inlawrev-2960	753	61	picture	picture	NOUN
inlawrev-2960	753	62	from	from	ADP
inlawrev-2960	753	63	the	the	DET
inlawrev-2960	753	64	auditors	auditor	NOUN
inlawrev-2960	753	65	;	;	PUNCT
inlawrev-2960	753	66	(	(	PUNCT
inlawrev-2960	753	67	4	4	X
inlawrev-2960	753	68	)	)	PUNCT
inlawrev-2960	753	69	failure	failure	NOUN
inlawrev-2960	753	70	by	by	ADP
inlawrev-2960	753	71	federal	federal	ADJ
inlawrev-2960	753	72	examiners	examiner	NOUN
inlawrev-2960	753	73	to	to	PART
inlawrev-2960	753	74	examine	examine	VERB
inlawrev-2960	753	75	s&ls	s&ls	PROPN
inlawrev-2960	753	76	adequately	adequately	ADV
inlawrev-2960	753	77	;	;	PUNCT
inlawrev-2960	753	78	(	(	PUNCT
inlawrev-2960	753	79	5	5	X
inlawrev-2960	753	80	)	)	PUNCT
inlawrev-2960	753	81	negligence	negligence	NOUN
inlawrev-2960	753	82	by	by	ADP
inlawrev-2960	753	83	both	both	DET
inlawrev-2960	753	84	regulators	regulator	NOUN
inlawrev-2960	753	85	and	and	CCONJ
inlawrev-2960	753	86	pohticians	pohtician	NOUN
inlawrev-2960	753	87	in	in	ADP
inlawrev-2960	753	88	faiung	faiung	NOUN
inlawrev-2960	753	89	to	to	PART
inlawrev-2960	753	90	close	close	VERB
inlawrev-2960	753	91	down	down	ADP
inlawrev-2960	753	92	s&ls	s&ls	PROPN
inlawrev-2960	753	93	sooner	soon	ADV
inlawrev-2960	753	94	;	;	PUNCT
inlawrev-2960	753	95	or	or	CCONJ
inlawrev-2960	753	96	(	(	PUNCT
inlawrev-2960	753	97	6	6	NUM
inlawrev-2960	753	98	)	)	PUNCT
inlawrev-2960	753	99	management	management	NOUN
inlawrev-2960	753	100	negligence	negligence	NOUN
inlawrev-2960	753	101	after	after	ADP
inlawrev-2960	753	102	the	the	DET
inlawrev-2960	753	103	s&l	s&l	PROPN
inlawrev-2960	753	104	take	take	NOUN
inlawrev-2960	753	105	-	-	PUNCT
inlawrev-2960	753	106	over	over	NOUN
inlawrev-2960	753	107	.	.	PUNCT
inlawrev-2960	754	1	'	'	PUNCT
inlawrev-2960	754	2	^^	^^	PUNCT
inlawrev-2960	754	3	in	in	ADP
inlawrev-2960	754	4	traditional	traditional	ADJ
inlawrev-2960	754	5	tort	tort	NOUN
inlawrev-2960	754	6	analysis	analysis	NOUN
inlawrev-2960	754	7	,	,	PUNCT
inlawrev-2960	754	8	intervening	intervene	VERB
inlawrev-2960	754	9	causes	cause	NOUN
inlawrev-2960	754	10	become	become	AUX
inlawrev-2960	754	11	superseding	supersede	VERB
inlawrev-2960	754	12	causes	cause	NOUN
inlawrev-2960	754	13	(	(	PUNCT
inlawrev-2960	754	14	thus	thus	ADV
inlawrev-2960	754	15	relieving	relieve	VERB
inlawrev-2960	754	16	the	the	DET
inlawrev-2960	754	17	defendant	defendant	NOUN
inlawrev-2960	754	18	of	of	ADP
inlawrev-2960	754	19	responsibility	responsibility	NOUN
inlawrev-2960	754	20	)	)	PUNCT
inlawrev-2960	754	21	only	only	ADV
inlawrev-2960	754	22	if	if	SCONJ
inlawrev-2960	754	23	the	the	DET
inlawrev-2960	754	24	intervening	intervene	VERB
inlawrev-2960	754	25	causes	cause	NOUN
inlawrev-2960	754	26	were	be	AUX
inlawrev-2960	754	27	unforeseeable	unforeseeable	ADJ
inlawrev-2960	754	28	.	.	PUNCT
inlawrev-2960	755	1	'^	'^	NOUN
inlawrev-2960	755	2	'	'	PUNCT
inlawrev-2960	755	3	therefore	therefore	ADV
inlawrev-2960	755	4	,	,	PUNCT
inlawrev-2960	755	5	accountants	accountant	NOUN
inlawrev-2960	755	6	could	could	AUX
inlawrev-2960	755	7	argue	argue	VERB
inlawrev-2960	755	8	that	that	SCONJ
inlawrev-2960	755	9	it	it	PRON
inlawrev-2960	755	10	was	be	AUX
inlawrev-2960	755	11	unforeseeable	unforeseeable	ADJ
inlawrev-2960	755	12	that	that	SCONJ
inlawrev-2960	755	13	real	real	ADJ
inlawrev-2960	755	14	estate	estate	NOUN
inlawrev-2960	755	15	and	and	CCONJ
inlawrev-2960	755	16	oil	oil	NOUN
inlawrev-2960	755	17	prices	price	NOUN
inlawrev-2960	755	18	would	would	AUX
inlawrev-2960	755	19	drop	drop	VERB
inlawrev-2960	755	20	,	,	PUNCT
inlawrev-2960	755	21	that	that	PRON
inlawrev-2960	755	22	s&l	s&l	NOUN
inlawrev-2960	755	23	management	management	NOUN
inlawrev-2960	755	24	would	would	AUX
inlawrev-2960	755	25	commit	commit	VERB
inlawrev-2960	755	26	fraud	fraud	NOUN
inlawrev-2960	755	27	against	against	ADP
inlawrev-2960	755	28	the	the	DET
inlawrev-2960	755	29	auditors	auditor	NOUN
inlawrev-2960	755	30	by	by	ADP
inlawrev-2960	755	31	*	*	NOUN
inlawrev-2960	755	32	'	'	PART
inlawrev-2960	755	33	hiding	hide	VERB
inlawrev-2960	755	34	the	the	DET
inlawrev-2960	755	35	real	real	ADJ
inlawrev-2960	755	36	books	book	NOUN
inlawrev-2960	755	37	,	,	PUNCT
inlawrev-2960	755	38	"	"	PUNCT
inlawrev-2960	755	39	or	or	CCONJ
inlawrev-2960	755	40	that	that	SCONJ
inlawrev-2960	755	41	regulators	regulator	NOUN
inlawrev-2960	755	42	or	or	CCONJ
inlawrev-2960	755	43	pohticians	pohtician	NOUN
inlawrev-2960	755	44	would	would	AUX
inlawrev-2960	755	45	be	be	AUX
inlawrev-2960	755	46	negligent	negligent	ADJ
inlawrev-2960	755	47	.	.	PUNCT
inlawrev-2960	756	1	from	from	ADP
inlawrev-2960	756	2	an	an	DET
inlawrev-2960	756	3	auditor	auditor	NOUN
inlawrev-2960	756	4	's	's	PART
inlawrev-2960	756	5	viewpoint	viewpoint	NOUN
inlawrev-2960	756	6	,	,	PUNCT
inlawrev-2960	756	7	these	these	DET
inlawrev-2960	756	8	superseding	supersede	VERB
inlawrev-2960	756	9	causes	cause	NOUN
inlawrev-2960	756	10	would	would	AUX
inlawrev-2960	756	11	be	be	AUX
inlawrev-2960	756	12	the	the	DET
inlawrev-2960	756	13	proximate	proximate	NOUN
inlawrev-2960	756	14	cause	cause	NOUN
inlawrev-2960	756	15	of	of	ADP
inlawrev-2960	756	16	s&l	s&l	NOUN
inlawrev-2960	756	17	losses	loss	NOUN
inlawrev-2960	756	18	,	,	PUNCT
inlawrev-2960	756	19	not	not	PART
inlawrev-2960	756	20	the	the	DET
inlawrev-2960	756	21	accountant	accountant	NOUN
inlawrev-2960	756	22	's	's	PART
inlawrev-2960	756	23	audit	audit	NOUN
inlawrev-2960	756	24	.	.	PUNCT
inlawrev-2960	757	1	clearly	clearly	ADV
inlawrev-2960	757	2	,	,	PUNCT
inlawrev-2960	757	3	the	the	DET
inlawrev-2960	757	4	causation	causation	NOUN
inlawrev-2960	757	5	element	element	NOUN
inlawrev-2960	757	6	will	will	AUX
inlawrev-2960	757	7	be	be	AUX
inlawrev-2960	757	8	a	a	DET
inlawrev-2960	757	9	battleground	battleground	NOUN
inlawrev-2960	757	10	in	in	ADP
inlawrev-2960	757	11	the	the	DET
inlawrev-2960	757	12	fdic	fdic	PROPN
inlawrev-2960	757	13	's	's	PART
inlawrev-2960	757	14	suits	suit	NOUN
inlawrev-2960	757	15	against	against	ADP
inlawrev-2960	757	16	accounting	accounting	NOUN
inlawrev-2960	757	17	firms	firm	NOUN
inlawrev-2960	757	18	for	for	ADP
inlawrev-2960	757	19	their	their	PRON
inlawrev-2960	757	20	audits	audits	NOUN
inlawrev-2960	757	21	of	of	ADP
inlawrev-2960	757	22	s&ls	s&ls	PROPN
inlawrev-2960	757	23	.	.	PUNCT
inlawrev-2960	758	1	causation	causation	NOUN
inlawrev-2960	758	2	is	be	AUX
inlawrev-2960	758	3	a	a	DET
inlawrev-2960	758	4	*	*	ADJ
inlawrev-2960	758	5	*	*	NOUN
inlawrev-2960	758	6	fact	fact	NOUN
inlawrev-2960	758	7	-	-	PUNCT
inlawrev-2960	758	8	sensitive	sensitive	ADJ
inlawrev-2960	758	9	"	"	PUNCT
inlawrev-2960	758	10	element	element	NOUN
inlawrev-2960	758	11	,	,	PUNCT
inlawrev-2960	758	12	and	and	CCONJ
inlawrev-2960	758	13	facts	fact	NOUN
inlawrev-2960	758	14	such	such	ADJ
inlawrev-2960	758	15	as	as	ADP
inlawrev-2960	758	16	the	the	DET
inlawrev-2960	758	17	timing	timing	NOUN
inlawrev-2960	758	18	of	of	ADP
inlawrev-2960	758	19	loans	loan	NOUN
inlawrev-2960	758	20	in	in	ADP
inlawrev-2960	758	21	relation	relation	NOUN
inlawrev-2960	758	22	to	to	ADP
inlawrev-2960	758	23	the	the	DET
inlawrev-2960	758	24	state	state	NOUN
inlawrev-2960	758	25	of	of	ADP
inlawrev-2960	758	26	the	the	DET
inlawrev-2960	758	27	economy	economy	NOUN
inlawrev-2960	758	28	and	and	CCONJ
inlawrev-2960	758	29	corrective	corrective	ADJ
inlawrev-2960	758	30	regulatory	regulatory	ADJ
inlawrev-2960	758	31	action	action	NOUN
inlawrev-2960	758	32	,	,	PUNCT
inlawrev-2960	758	33	as	as	ADV
inlawrev-2960	758	34	well	well	ADV
inlawrev-2960	758	35	as	as	ADP
inlawrev-2960	758	36	the	the	DET
inlawrev-2960	758	37	extent	extent	NOUN
inlawrev-2960	758	38	of	of	ADP
inlawrev-2960	758	39	management	management	NOUN
inlawrev-2960	758	40	misconduct	misconduct	NOUN
inlawrev-2960	758	41	and	and	CCONJ
inlawrev-2960	758	42	possible	possible	ADJ
inlawrev-2960	758	43	regulator	regulator	NOUN
inlawrev-2960	758	44	negligence	negligence	NOUN
inlawrev-2960	758	45	,	,	PUNCT
inlawrev-2960	758	46	will	will	AUX
inlawrev-2960	758	47	determine	determine	VERB
inlawrev-2960	758	48	the	the	DET
inlawrev-2960	758	49	success	success	NOUN
inlawrev-2960	758	50	of	of	ADP
inlawrev-2960	758	51	the	the	DET
inlawrev-2960	758	52	accountants	accountant	NOUN
inlawrev-2960	758	53	'	'	PART
inlawrev-2960	758	54	argument	argument	NOUN
inlawrev-2960	758	55	that	that	SCONJ
inlawrev-2960	758	56	superseding	supersede	VERB
inlawrev-2960	758	57	causes	cause	NOUN
inlawrev-2960	758	58	were	be	AUX
inlawrev-2960	758	59	to	to	PART
inlawrev-2960	758	60	blame	blame	VERB
inlawrev-2960	758	61	for	for	ADP
inlawrev-2960	758	62	s&l	s&l	NOUN
inlawrev-2960	758	63	losses	loss	NOUN
inlawrev-2960	758	64	.	.	PUNCT
inlawrev-2960	759	1	appear	appear	VERB
inlawrev-2960	759	2	to	to	PART
inlawrev-2960	759	3	have	have	AUX
inlawrev-2960	759	4	caused	cause	VERB
inlawrev-2960	759	5	the	the	DET
inlawrev-2960	759	6	s&l	s&l	NOUN
inlawrev-2960	759	7	's	's	PART
inlawrev-2960	759	8	losses	loss	NOUN
inlawrev-2960	759	9	.	.	PUNCT
inlawrev-2960	760	1	upon	upon	SCONJ
inlawrev-2960	760	2	the	the	DET
inlawrev-2960	760	3	fdic	fdic	PROPN
inlawrev-2960	760	4	's	's	PART
inlawrev-2960	760	5	appeal	appeal	NOUN
inlawrev-2960	760	6	of	of	ADP
inlawrev-2960	760	7	fdic	fdic	PROPN
inlawrev-2960	760	8	v.	v.	PROPN
inlawrev-2960	760	9	ernst	ernst	PROPN
inlawrev-2960	760	10	&	&	CCONJ
inlawrev-2960	760	11	youngs	young	NOUN
inlawrev-2960	760	12	it	it	PRON
inlawrev-2960	760	13	will	will	AUX
inlawrev-2960	760	14	be	be	AUX
inlawrev-2960	760	15	interesting	interesting	ADJ
inlawrev-2960	760	16	to	to	PART
inlawrev-2960	760	17	discover	discover	VERB
inlawrev-2960	760	18	the	the	DET
inlawrev-2960	760	19	appellate	appellate	ADJ
inlawrev-2960	760	20	court	court	NOUN
inlawrev-2960	760	21	's	's	PART
inlawrev-2960	760	22	resolution	resolution	NOUN
inlawrev-2960	760	23	of	of	ADP
inlawrev-2960	760	24	this	this	DET
inlawrev-2960	760	25	pivotal	pivotal	ADJ
inlawrev-2960	760	26	imputation	imputation	NOUN
inlawrev-2960	760	27	subissue	subissue	NOUN
inlawrev-2960	760	28	.	.	PUNCT
inlawrev-2960	761	1	it	it	PRON
inlawrev-2960	761	2	should	should	AUX
inlawrev-2960	761	3	also	also	ADV
inlawrev-2960	761	4	be	be	AUX
inlawrev-2960	761	5	noted	note	VERB
inlawrev-2960	761	6	that	that	SCONJ
inlawrev-2960	761	7	a	a	DET
inlawrev-2960	761	8	similar	similar	ADJ
inlawrev-2960	761	9	imputation	imputation	NOUN
inlawrev-2960	761	10	subissue	subissue	NOUN
inlawrev-2960	761	11	arises	arise	VERB
inlawrev-2960	761	12	in	in	ADP
inlawrev-2960	761	13	an	an	DET
inlawrev-2960	761	14	accounting	accounting	NOUN
inlawrev-2960	761	15	firm	firm	NOUN
inlawrev-2960	761	16	's	's	PART
inlawrev-2960	761	17	contributing	contribute	VERB
inlawrev-2960	761	18	negligence	negligence	NOUN
inlawrev-2960	761	19	defense	defense	NOUN
inlawrev-2960	761	20	.	.	PUNCT
inlawrev-2960	762	1	see	see	VERB
inlawrev-2960	762	2	infra	infra	NOUN
inlawrev-2960	762	3	notes	note	VERB
inlawrev-2960	762	4	185	185	NUM
inlawrev-2960	762	5	-	-	SYM
inlawrev-2960	762	6	89	89	NUM
inlawrev-2960	762	7	and	and	CCONJ
inlawrev-2960	762	8	accompanying	accompany	VERB
inlawrev-2960	762	9	text	text	NOUN
inlawrev-2960	762	10	.	.	PUNCT
inlawrev-2960	763	1	168	168	NUM
inlawrev-2960	763	2	.	.	PUNCT
inlawrev-2960	764	1	hirschberg	hirschberg	PROPN
inlawrev-2960	764	2	&	&	CCONJ
inlawrev-2960	764	3	univer	univer	PROPN
inlawrev-2960	764	4	,	,	PUNCT
inlawrev-2960	764	5	supra	supra	PROPN
inlawrev-2960	764	6	note	note	NOUN
inlawrev-2960	764	7	96	96	NUM
inlawrev-2960	764	8	,	,	PUNCT
inlawrev-2960	764	9	at	at	ADP
inlawrev-2960	764	10	128	128	NUM
inlawrev-2960	764	11	.	.	NOUN
inlawrev-2960	764	12	169	169	NUM
inlawrev-2960	764	13	.	.	PUNCT
inlawrev-2960	765	1	prosser	prosser	PROPN
inlawrev-2960	765	2	and	and	CCONJ
inlawrev-2960	765	3	keeton	keeton	PROPN
inlawrev-2960	765	4	,	,	PUNCT
inlawrev-2960	765	5	supra	supra	PROPN
inlawrev-2960	765	6	note	note	PROPN
inlawrev-2960	765	7	94	94	NUM
inlawrev-2960	765	8	,	,	PUNCT
inlawrev-2960	765	9	at	at	ADP
inlawrev-2960	765	10	§	§	PROPN
inlawrev-2960	765	11	92	92	NUM
inlawrev-2960	765	12	.	.	X
inlawrev-2960	765	13	170	170	NUM
inlawrev-2960	765	14	.	.	PUNCT
inlawrev-2960	766	1	telephone	telephone	NOUN
inlawrev-2960	766	2	interviews	interview	NOUN
inlawrev-2960	766	3	with	with	ADP
inlawrev-2960	766	4	d.	d.	PROPN
inlawrev-2960	766	5	jeffrey	jeffrey	PROPN
inlawrev-2960	766	6	hirschberg	hirschberg	PROPN
inlawrev-2960	766	7	,	,	PUNCT
inlawrev-2960	766	8	associate	associate	ADJ
inlawrev-2960	766	9	general	general	ADJ
inlawrev-2960	766	10	counsel	counsel	NOUN
inlawrev-2960	766	11	of	of	ADP
inlawrev-2960	766	12	ernst	ernst	PROPN
inlawrev-2960	766	13	&	&	CCONJ
inlawrev-2960	766	14	young	young	PROPN
inlawrev-2960	766	15	(	(	PUNCT
inlawrev-2960	766	16	nov	nov	PROPN
inlawrev-2960	766	17	.	.	PROPN
inlawrev-2960	766	18	8	8	NUM
inlawrev-2960	766	19	,	,	PUNCT
inlawrev-2960	766	20	1990	1990	NUM
inlawrev-2960	766	21	,	,	PUNCT
inlawrev-2960	766	22	nov	nov	PROPN
inlawrev-2960	766	23	.	.	PROPN
inlawrev-2960	766	24	16	16	NUM
inlawrev-2960	766	25	,	,	PUNCT
inlawrev-2960	766	26	1990	1990	NUM
inlawrev-2960	766	27	)	)	PUNCT
inlawrev-2960	766	28	.	.	PUNCT
inlawrev-2960	767	1	171	171	NUM
inlawrev-2960	767	2	.	.	PUNCT
inlawrev-2960	768	1	prosser	prosser	PROPN
inlawrev-2960	768	2	and	and	CCONJ
inlawrev-2960	768	3	keeton	keeton	PROPN
inlawrev-2960	768	4	,	,	PUNCT
inlawrev-2960	768	5	supra	supra	PROPN
inlawrev-2960	768	6	note	note	PROPN
inlawrev-2960	768	7	94	94	NUM
inlawrev-2960	768	8	,	,	PUNCT
inlawrev-2960	768	9	§	§	PROPN
inlawrev-2960	768	10	44	44	NUM
inlawrev-2960	768	11	.	.	PUNCT
inlawrev-2960	768	12	506	506	NUM
inlawrev-2960	768	13	indiana	indiana	PROPN
inlawrev-2960	768	14	law	law	PROPN
inlawrev-2960	768	15	review	review	NOUN
inlawrev-2960	769	1	[	[	X
inlawrev-2960	769	2	vol	vol	NOUN
inlawrev-2960	769	3	.	.	PUNCT
inlawrev-2960	769	4	25:475	25:475	NUM
inlawrev-2960	769	5	4	4	NUM
inlawrev-2960	769	6	.	.	PUNCT
inlawrev-2960	769	7	injury	injury	NOUN
inlawrev-2960	769	8	or	or	CCONJ
inlawrev-2960	769	9	damage.—as	damage.—as	VERB
inlawrev-2960	769	10	the	the	DET
inlawrev-2960	769	11	final	final	ADJ
inlawrev-2960	769	12	element	element	NOUN
inlawrev-2960	769	13	of	of	ADP
inlawrev-2960	769	14	a	a	DET
inlawrev-2960	769	15	negligence	negligence	NOUN
inlawrev-2960	769	16	claim	claim	NOUN
inlawrev-2960	769	17	,	,	PUNCT
inlawrev-2960	769	18	the	the	DET
inlawrev-2960	769	19	fdic	fdic	PROPN
inlawrev-2960	769	20	must	must	AUX
inlawrev-2960	769	21	also	also	ADV
inlawrev-2960	769	22	establish	establish	VERB
inlawrev-2960	769	23	the	the	DET
inlawrev-2960	769	24	damage	damage	NOUN
inlawrev-2960	769	25	or	or	CCONJ
inlawrev-2960	769	26	injury	injury	NOUN
inlawrev-2960	769	27	caused	cause	VERB
inlawrev-2960	769	28	by	by	ADP
inlawrev-2960	769	29	the	the	DET
inlawrev-2960	769	30	accountants	accountant	NOUN
inlawrev-2960	769	31	'	'	PART
inlawrev-2960	769	32	audits	audits	NOUN
inlawrev-2960	769	33	.	.	PUNCT
inlawrev-2960	770	1	given	give	VERB
inlawrev-2960	770	2	the	the	DET
inlawrev-2960	770	3	stratospheric	stratospheric	ADJ
inlawrev-2960	770	4	losses	loss	NOUN
inlawrev-2960	770	5	of	of	ADP
inlawrev-2960	770	6	many	many	ADJ
inlawrev-2960	770	7	failed	failed	ADJ
inlawrev-2960	770	8	s&ls	s&ls	PROPN
inlawrev-2960	770	9	,	,	PUNCT
inlawrev-2960	770	10	this	this	DET
inlawrev-2960	770	11	final	final	ADJ
inlawrev-2960	770	12	element	element	NOUN
inlawrev-2960	770	13	should	should	AUX
inlawrev-2960	770	14	not	not	PART
inlawrev-2960	770	15	be	be	AUX
inlawrev-2960	770	16	difficult	difficult	ADJ
inlawrev-2960	770	17	for	for	SCONJ
inlawrev-2960	770	18	the	the	DET
inlawrev-2960	770	19	fdic	fdic	PROPN
inlawrev-2960	770	20	to	to	PART
inlawrev-2960	770	21	prove	prove	VERB
inlawrev-2960	770	22	in	in	ADP
inlawrev-2960	770	23	its	its	PRON
inlawrev-2960	770	24	actions	action	NOUN
inlawrev-2960	770	25	against	against	ADP
inlawrev-2960	770	26	s&l	s&l	PROPN
inlawrev-2960	770	27	accountants.*''^	accountants.*''^	PROPN
inlawrev-2960	770	28	5	5	NUM
inlawrev-2960	770	29	.	.	PUNCT
inlawrev-2960	770	30	public	public	ADJ
inlawrev-2960	770	31	policy.—in	policy.—in	PROPN
inlawrev-2960	770	32	addition	addition	NOUN
inlawrev-2960	770	33	to	to	ADP
inlawrev-2960	770	34	establishing	establish	VERB
inlawrev-2960	770	35	the	the	DET
inlawrev-2960	770	36	elements	element	NOUN
inlawrev-2960	770	37	of	of	ADP
inlawrev-2960	770	38	negligence	negligence	NOUN
inlawrev-2960	770	39	,	,	PUNCT
inlawrev-2960	770	40	the	the	DET
inlawrev-2960	770	41	fdic	fdic	PROPN
inlawrev-2960	770	42	could	could	AUX
inlawrev-2960	770	43	also	also	ADV
inlawrev-2960	770	44	argue	argue	VERB
inlawrev-2960	770	45	that	that	SCONJ
inlawrev-2960	770	46	public	public	ADJ
inlawrev-2960	770	47	policy	policy	NOUN
inlawrev-2960	770	48	favors	favor	VERB
inlawrev-2960	770	49	holding	hold	VERB
inlawrev-2960	770	50	negligent	negligent	ADJ
inlawrev-2960	770	51	accounting	accounting	NOUN
inlawrev-2960	770	52	firms	firm	NOUN
inlawrev-2960	770	53	liable	liable	ADJ
inlawrev-2960	770	54	for	for	ADP
inlawrev-2960	770	55	their	their	PRON
inlawrev-2960	770	56	audits	audits	NOUN
inlawrev-2960	770	57	of	of	ADP
inlawrev-2960	770	58	failed	fail	VERB
inlawrev-2960	770	59	savings	saving	NOUN
inlawrev-2960	770	60	and	and	CCONJ
inlawrev-2960	770	61	loan	loan	NOUN
inlawrev-2960	770	62	institutions	institution	NOUN
inlawrev-2960	770	63	.	.	PUNCT
inlawrev-2960	771	1	the	the	DET
inlawrev-2960	771	2	fdic	fdic	PROPN
inlawrev-2960	771	3	will	will	AUX
inlawrev-2960	771	4	argue	argue	VERB
inlawrev-2960	771	5	that	that	SCONJ
inlawrev-2960	771	6	it	it	PRON
inlawrev-2960	771	7	is	be	AUX
inlawrev-2960	771	8	*	*	ADJ
inlawrev-2960	771	9	*	*	ADJ
inlawrev-2960	771	10	good	good	ADJ
inlawrev-2960	771	11	public	public	ADJ
inlawrev-2960	771	12	policy	policy	NOUN
inlawrev-2960	771	13	'	'	NOUN
inlawrev-2960	771	14	*	*	PUNCT
inlawrev-2960	771	15	to	to	PART
inlawrev-2960	771	16	encourage	encourage	VERB
inlawrev-2960	771	17	public	public	ADJ
inlawrev-2960	771	18	confidence	confidence	NOUN
inlawrev-2960	771	19	in	in	ADP
inlawrev-2960	771	20	financial	financial	ADJ
inlawrev-2960	771	21	institutions	institution	NOUN
inlawrev-2960	771	22	and	and	CCONJ
inlawrev-2960	771	23	that	that	SCONJ
inlawrev-2960	771	24	for	for	ADP
inlawrev-2960	771	25	nearly	nearly	ADV
inlawrev-2960	771	26	sixty	sixty	NUM
inlawrev-2960	771	27	years	year	NOUN
inlawrev-2960	771	28	,	,	PUNCT
inlawrev-2960	771	29	this	this	DET
inlawrev-2960	771	30	public	public	ADJ
inlawrev-2960	771	31	policy	policy	NOUN
inlawrev-2960	771	32	has	have	AUX
inlawrev-2960	771	33	been	be	AUX
inlawrev-2960	771	34	furthered	further	VERB
inlawrev-2960	771	35	by	by	ADP
inlawrev-2960	771	36	federally	federally	ADV
inlawrev-2960	771	37	insured	insure	VERB
inlawrev-2960	771	38	deposits	deposit	NOUN
inlawrev-2960	771	39	.	.	PUNCT
inlawrev-2960	772	1	the	the	DET
inlawrev-2960	772	2	fdic	fdic	PROPN
inlawrev-2960	772	3	could	could	AUX
inlawrev-2960	772	4	argue	argue	VERB
inlawrev-2960	772	5	that	that	SCONJ
inlawrev-2960	772	6	the	the	DET
inlawrev-2960	772	7	pohcy	pohcy	NOUN
inlawrev-2960	772	8	of	of	ADP
inlawrev-2960	772	9	encouraging	encourage	VERB
inlawrev-2960	772	10	pubhc	pubhc	NOUN
inlawrev-2960	772	11	confidence	confidence	NOUN
inlawrev-2960	772	12	in	in	ADP
inlawrev-2960	772	13	financial	financial	ADJ
inlawrev-2960	772	14	institutions	institution	NOUN
inlawrev-2960	772	15	will	will	AUX
inlawrev-2960	772	16	be	be	AUX
inlawrev-2960	772	17	greatly	greatly	ADV
inlawrev-2960	772	18	undermined	undermined	ADJ
inlawrev-2960	772	19	if	if	SCONJ
inlawrev-2960	772	20	the	the	DET
inlawrev-2960	772	21	public	public	NOUN
inlawrev-2960	772	22	perceives	perceive	VERB
inlawrev-2960	772	23	that	that	SCONJ
inlawrev-2960	772	24	the	the	DET
inlawrev-2960	772	25	financial	financial	ADJ
inlawrev-2960	772	26	institutions	institution	NOUN
inlawrev-2960	772	27	that	that	PRON
inlawrev-2960	772	28	are	be	AUX
inlawrev-2960	772	29	entrusted	entrust	VERB
inlawrev-2960	772	30	to	to	PART
inlawrev-2960	772	31	insure	insure	VERB
inlawrev-2960	772	32	deposits	deposit	NOUN
inlawrev-2960	772	33	,	,	PUNCT
inlawrev-2960	772	34	instead	instead	ADV
inlawrev-2960	772	35	,	,	PUNCT
inlawrev-2960	772	36	merely	merely	ADV
inlawrev-2960	772	37	insure	insure	VERB
inlawrev-2960	772	38	that	that	SCONJ
inlawrev-2960	772	39	unscrupulous	unscrupulous	ADJ
inlawrev-2960	772	40	professionals	professional	NOUN
inlawrev-2960	772	41	will	will	AUX
inlawrev-2960	772	42	prosper	prosper	VERB
inlawrev-2960	772	43	and	and	CCONJ
inlawrev-2960	772	44	that	that	SCONJ
inlawrev-2960	772	45	the	the	DET
inlawrev-2960	772	46	taxpayers	taxpayer	NOUN
inlawrev-2960	772	47	will	will	AUX
inlawrev-2960	772	48	foot	foot	VERB
inlawrev-2960	772	49	the	the	DET
inlawrev-2960	772	50	bill	bill	NOUN
inlawrev-2960	772	51	.	.	PUNCT
inlawrev-2960	773	1	in	in	ADP
inlawrev-2960	773	2	response	response	NOUN
inlawrev-2960	773	3	,	,	PUNCT
inlawrev-2960	773	4	accountants	accountant	NOUN
inlawrev-2960	773	5	could	could	AUX
inlawrev-2960	773	6	argue	argue	VERB
inlawrev-2960	773	7	that	that	SCONJ
inlawrev-2960	773	8	no	no	DET
inlawrev-2960	773	9	good	good	ADJ
inlawrev-2960	773	10	public	public	ADJ
inlawrev-2960	773	11	policy	policy	NOUN
inlawrev-2960	773	12	interest	interest	NOUN
inlawrev-2960	773	13	will	will	AUX
inlawrev-2960	773	14	be	be	AUX
inlawrev-2960	773	15	served	serve	VERB
inlawrev-2960	773	16	by	by	ADP
inlawrev-2960	773	17	bankrupting	bankrupt	VERB
inlawrev-2960	773	18	and	and	CCONJ
inlawrev-2960	773	19	destroying	destroy	VERB
inlawrev-2960	773	20	the	the	DET
inlawrev-2960	773	21	major	major	ADJ
inlawrev-2960	773	22	accounting	accounting	NOUN
inlawrev-2960	773	23	firms	firm	NOUN
inlawrev-2960	773	24	of	of	ADP
inlawrev-2960	773	25	the	the	DET
inlawrev-2960	773	26	united	united	PROPN
inlawrev-2960	773	27	states	states	PROPN
inlawrev-2960	773	28	through	through	ADP
inlawrev-2960	773	29	unprecedented	unprecedented	ADJ
inlawrev-2960	773	30	lawsuits	lawsuit	NOUN
inlawrev-2960	773	31	and	and	CCONJ
inlawrev-2960	773	32	damage	damage	NOUN
inlawrev-2960	773	33	awards	award	NOUN
inlawrev-2960	773	34	.	.	PUNCT
inlawrev-2960	773	35	'''^	'''^	X
inlawrev-2960	774	1	with	with	ADP
inlawrev-2960	774	2	few	few	ADJ
inlawrev-2960	774	3	national	national	ADJ
inlawrev-2960	774	4	financially	financially	ADV
inlawrev-2960	774	5	solvent	solvent	ADJ
inlawrev-2960	774	6	accounting	accounting	NOUN
inlawrev-2960	774	7	firms	firm	NOUN
inlawrev-2960	774	8	remaining	remain	VERB
inlawrev-2960	774	9	,	,	PUNCT
inlawrev-2960	774	10	accounting	accounting	NOUN
inlawrev-2960	774	11	services	service	NOUN
inlawrev-2960	774	12	will	will	AUX
inlawrev-2960	774	13	be	be	AUX
inlawrev-2960	774	14	more	more	ADV
inlawrev-2960	774	15	scarce	scarce	ADJ
inlawrev-2960	774	16	and	and	CCONJ
inlawrev-2960	774	17	cost	cost	NOUN
inlawrev-2960	774	18	-	-	PUNCT
inlawrev-2960	774	19	prohibitive	prohibitive	ADJ
inlawrev-2960	774	20	,	,	PUNCT
inlawrev-2960	774	21	resulting	result	VERB
inlawrev-2960	774	22	in	in	ADP
inlawrev-2960	774	23	fewer	few	ADJ
inlawrev-2960	774	24	audits	audit	NOUN
inlawrev-2960	774	25	or	or	CCONJ
inlawrev-2960	774	26	less	less	ADV
inlawrev-2960	774	27	thorough	thorough	ADJ
inlawrev-2960	774	28	audits	audits	NOUN
inlawrev-2960	774	29	,	,	PUNCT
inlawrev-2960	774	30	which	which	PRON
inlawrev-2960	774	31	,	,	PUNCT
inlawrev-2960	774	32	in	in	ADP
inlawrev-2960	774	33	turn	turn	NOUN
inlawrev-2960	774	34	,	,	PUNCT
inlawrev-2960	774	35	will	will	AUX
inlawrev-2960	774	36	create	create	VERB
inlawrev-2960	774	37	greater	great	ADJ
inlawrev-2960	774	38	opportunities	opportunity	NOUN
inlawrev-2960	774	39	for	for	ADP
inlawrev-2960	774	40	fraud	fraud	NOUN
inlawrev-2960	774	41	and	and	CCONJ
inlawrev-2960	774	42	corruption	corruption	NOUN
inlawrev-2960	774	43	in	in	ADP
inlawrev-2960	774	44	corporations	corporation	NOUN
inlawrev-2960	774	45	and	and	CCONJ
inlawrev-2960	774	46	financial	financial	ADJ
inlawrev-2960	774	47	institutions	institution	NOUN
inlawrev-2960	774	48	.	.	PUNCT
inlawrev-2960	775	1	'^	'^	PROPN
inlawrev-2960	775	2	"	"	PUNCT
inlawrev-2960	775	3	*	*	PUNCT
inlawrev-2960	775	4	thus	thus	ADV
inlawrev-2960	775	5	,	,	PUNCT
inlawrev-2960	775	6	accountants	accountant	NOUN
inlawrev-2960	775	7	could	could	AUX
inlawrev-2960	775	8	argue	argue	VERB
inlawrev-2960	775	9	that	that	SCONJ
inlawrev-2960	775	10	imposing	impose	VERB
inlawrev-2960	775	11	liabihty	liabihty	NOUN
inlawrev-2960	775	12	on	on	ADP
inlawrev-2960	775	13	accounting	accounting	NOUN
inlawrev-2960	775	14	firms	firm	NOUN
inlawrev-2960	775	15	would	would	AUX
inlawrev-2960	775	16	not	not	PART
inlawrev-2960	775	17	be	be	AUX
inlawrev-2960	775	18	in	in	ADP
inlawrev-2960	775	19	the	the	DET
inlawrev-2960	775	20	long	long	ADJ
inlawrev-2960	775	21	-	-	PUNCT
inlawrev-2960	775	22	term	term	NOUN
inlawrev-2960	775	23	best	good	ADJ
inlawrev-2960	775	24	interest	interest	NOUN
inlawrev-2960	775	25	of	of	ADP
inlawrev-2960	775	26	the	the	DET
inlawrev-2960	775	27	public	public	NOUN
inlawrev-2960	775	28	.	.	PUNCT
inlawrev-2960	776	1	d	d	X
inlawrev-2960	776	2	,	,	PUNCT
inlawrev-2960	776	3	affirmative	affirmative	ADJ
inlawrev-2960	776	4	defense	defense	NOUN
inlawrev-2960	776	5	of	of	ADP
inlawrev-2960	776	6	contributory	contributory	NOUN
inlawrev-2960	776	7	negligence	negligence	NOUN
inlawrev-2960	776	8	in	in	ADP
inlawrev-2960	776	9	suits	suit	NOUN
inlawrev-2960	776	10	against	against	ADP
inlawrev-2960	776	11	accountants	accountant	NOUN
inlawrev-2960	776	12	for	for	ADP
inlawrev-2960	776	13	s&l	s&l	NOUN
inlawrev-2960	776	14	audits	audits	NOUN
inlawrev-2960	776	15	in	in	ADP
inlawrev-2960	776	16	the	the	DET
inlawrev-2960	776	17	fdic	fdic	PROPN
inlawrev-2960	776	18	's	's	PART
inlawrev-2960	776	19	cases	case	NOUN
inlawrev-2960	776	20	against	against	ADP
inlawrev-2960	776	21	accounting	accounting	NOUN
inlawrev-2960	776	22	firms	firm	NOUN
inlawrev-2960	776	23	,	,	PUNCT
inlawrev-2960	776	24	even	even	ADV
inlawrev-2960	776	25	if	if	SCONJ
inlawrev-2960	776	26	the	the	DET
inlawrev-2960	776	27	fdic	fdic	PROPN
inlawrev-2960	776	28	established	establish	VERB
inlawrev-2960	776	29	the	the	DET
inlawrev-2960	776	30	elements	element	NOUN
inlawrev-2960	776	31	of	of	ADP
inlawrev-2960	776	32	a	a	DET
inlawrev-2960	776	33	negligence	negligence	NOUN
inlawrev-2960	776	34	claim	claim	NOUN
inlawrev-2960	776	35	,	,	PUNCT
inlawrev-2960	776	36	accounting	accounting	NOUN
inlawrev-2960	776	37	firms	firm	NOUN
inlawrev-2960	776	38	might	might	AUX
inlawrev-2960	776	39	172	172	NUM
inlawrev-2960	776	40	.	.	PUNCT
inlawrev-2960	777	1	e.g.	e.g.	ADV
inlawrev-2960	777	2	,	,	PUNCT
inlawrev-2960	777	3	complaint	complaint	NOUN
inlawrev-2960	777	4	,	,	PUNCT
inlawrev-2960	777	5	fdic	fdic	PROPN
inlawrev-2960	777	6	v.	v.	PROPN
inlawrev-2960	777	7	ernst	ernst	PROPN
inlawrev-2960	777	8	&	&	CCONJ
inlawrev-2960	777	9	young	young	ADJ
inlawrev-2960	777	10	,	,	PUNCT
inlawrev-2960	777	11	supra	supra	PROPN
inlawrev-2960	777	12	note	note	PROPN
inlawrev-2960	777	13	63	63	NUM
inlawrev-2960	777	14	,	,	PUNCT
inlawrev-2960	777	15	at	at	ADP
inlawrev-2960	777	16	28	28	NUM
inlawrev-2960	777	17	(	(	PUNCT
inlawrev-2960	777	18	fdic	fdic	PROPN
inlawrev-2960	777	19	's	's	PART
inlawrev-2960	777	20	complaint	complaint	NOUN
inlawrev-2960	777	21	alleges	allege	VERB
inlawrev-2960	777	22	that	that	SCONJ
inlawrev-2960	777	23	due	due	ADP
inlawrev-2960	777	24	to	to	ADP
inlawrev-2960	777	25	ernst	ernst	PROPN
inlawrev-2960	777	26	&	&	CCONJ
inlawrev-2960	777	27	young	young	PROPN
inlawrev-2960	777	28	's	's	PART
inlawrev-2960	777	29	1984	1984	NUM
inlawrev-2960	777	30	audit	audit	NOUN
inlawrev-2960	777	31	,	,	PUNCT
inlawrev-2960	777	32	western	western	ADJ
inlawrev-2960	777	33	savings	saving	NOUN
inlawrev-2960	777	34	and	and	CCONJ
inlawrev-2960	777	35	loan	loan	NOUN
inlawrev-2960	777	36	association	association	NOUN
inlawrev-2960	777	37	suffered	suffer	VERB
inlawrev-2960	777	38	damages	damage	NOUN
inlawrev-2960	777	39	in	in	ADP
inlawrev-2960	777	40	excess	excess	NOUN
inlawrev-2960	777	41	of	of	ADP
inlawrev-2960	777	42	$	$	SYM
inlawrev-2960	777	43	450	450	NUM
inlawrev-2960	777	44	million	million	NUM
inlawrev-2960	777	45	and	and	CCONJ
inlawrev-2960	777	46	that	that	SCONJ
inlawrev-2960	777	47	as	as	ADP
inlawrev-2960	777	48	a	a	DET
inlawrev-2960	777	49	result	result	NOUN
inlawrev-2960	777	50	of	of	ADP
inlawrev-2960	777	51	ernst	ernst	PROPN
inlawrev-2960	777	52	&	&	CCONJ
inlawrev-2960	777	53	young	young	PROPN
inlawrev-2960	777	54	's	's	PART
inlawrev-2960	777	55	1985	1985	NUM
inlawrev-2960	777	56	audit	audit	NOUN
inlawrev-2960	777	57	.	.	PUNCT
inlawrev-2960	778	1	western	western	ADJ
inlawrev-2960	778	2	suffered	suffer	VERB
inlawrev-2960	778	3	damages	damage	NOUN
inlawrev-2960	778	4	in	in	ADP
inlawrev-2960	778	5	excess	excess	NOUN
inlawrev-2960	778	6	of	of	ADP
inlawrev-2960	778	7	$	$	SYM
inlawrev-2960	778	8	110	110	NUM
inlawrev-2960	778	9	million	million	NUM
inlawrev-2960	778	10	)	)	PUNCT
inlawrev-2960	778	11	.	.	PUNCT
inlawrev-2960	779	1	173	173	NUM
inlawrev-2960	779	2	.	.	PUNCT
inlawrev-2960	779	3	marcotte	marcotte	PROPN
inlawrev-2960	779	4	,	,	PUNCT
inlawrev-2960	779	5	accountants	accountant	NOUN
inlawrev-2960	779	6	under	under	ADP
inlawrev-2960	779	7	seige	seige	NOUN
inlawrev-2960	779	8	:	:	PUNCT
inlawrev-2960	779	9	fourteen	fourteen	NUM
inlawrev-2960	779	10	of	of	ADP
inlawrev-2960	779	11	biggest	big	ADJ
inlawrev-2960	779	12	firms	firm	NOUN
inlawrev-2960	779	13	endangered	endanger	VERB
inlawrev-2960	779	14	by	by	ADP
inlawrev-2960	779	15	s&l	s&l	PROPN
inlawrev-2960	779	16	suits	suit	NOUN
inlawrev-2960	779	17	,	,	PUNCT
inlawrev-2960	779	18	lawyer	lawyer	NOUN
inlawrev-2960	779	19	warns	warn	VERB
inlawrev-2960	779	20	,	,	PUNCT
inlawrev-2960	779	21	11	11	NUM
inlawrev-2960	779	22	a.b.a	a.b.a	NOUN
inlawrev-2960	779	23	.	.	PUNCT
inlawrev-2960	780	1	j.	j.	PROPN
inlawrev-2960	780	2	20	20	PROPN
inlawrev-2960	780	3	,	,	PUNCT
inlawrev-2960	780	4	20	20	NUM
inlawrev-2960	780	5	(	(	PUNCT
inlawrev-2960	780	6	jan	jan	PROPN
inlawrev-2960	780	7	.	.	PROPN
inlawrev-2960	780	8	1991	1991	NUM
inlawrev-2960	780	9	)	)	PUNCT
inlawrev-2960	780	10	.	.	PUNCT
inlawrev-2960	781	1	174	174	NUM
inlawrev-2960	781	2	.	.	PUNCT
inlawrev-2960	782	1	accountants	accountant	NOUN
inlawrev-2960	782	2	could	could	AUX
inlawrev-2960	782	3	argue	argue	VERB
inlawrev-2960	782	4	that	that	SCONJ
inlawrev-2960	782	5	expansive	expansive	ADJ
inlawrev-2960	782	6	liability	liability	NOUN
inlawrev-2960	782	7	for	for	ADP
inlawrev-2960	782	8	the	the	DET
inlawrev-2960	782	9	major	major	ADJ
inlawrev-2960	782	10	national	national	ADJ
inlawrev-2960	782	11	accounting	accounting	NOUN
inlawrev-2960	782	12	firms	firm	NOUN
inlawrev-2960	782	13	will	will	AUX
inlawrev-2960	782	14	result	result	VERB
inlawrev-2960	782	15	in	in	ADP
inlawrev-2960	782	16	a	a	DET
inlawrev-2960	782	17	shortage	shortage	NOUN
inlawrev-2960	782	18	of	of	ADP
inlawrev-2960	782	19	the	the	DET
inlawrev-2960	782	20	most	most	ADV
inlawrev-2960	782	21	sophisticated	sophisticated	ADJ
inlawrev-2960	782	22	national	national	ADJ
inlawrev-2960	782	23	accounting	accounting	NOUN
inlawrev-2960	782	24	firms	firm	NOUN
inlawrev-2960	782	25	.	.	PUNCT
inlawrev-2960	783	1	accountants	accountant	NOUN
inlawrev-2960	783	2	could	could	AUX
inlawrev-2960	783	3	cite	cite	VERB
inlawrev-2960	783	4	as	as	ADP
inlawrev-2960	783	5	an	an	DET
inlawrev-2960	783	6	example	example	NOUN
inlawrev-2960	783	7	the	the	DET
inlawrev-2960	783	8	fdic	fdic	PROPN
inlawrev-2960	783	9	's	's	PART
inlawrev-2960	783	10	problems	problem	NOUN
inlawrev-2960	783	11	employing	employ	VERB
inlawrev-2960	783	12	accounting	accounting	NOUN
inlawrev-2960	783	13	firms	firm	NOUN
inlawrev-2960	783	14	with	with	ADP
inlawrev-2960	783	15	the	the	DET
inlawrev-2960	783	16	requisite	requisite	ADJ
inlawrev-2960	783	17	sophistication	sophistication	NOUN
inlawrev-2960	783	18	for	for	ADP
inlawrev-2960	783	19	its	its	PRON
inlawrev-2960	783	20	suits	suit	NOUN
inlawrev-2960	783	21	while	while	SCONJ
inlawrev-2960	783	22	avoiding	avoid	VERB
inlawrev-2960	783	23	using	use	VERB
inlawrev-2960	783	24	firms	firm	NOUN
inlawrev-2960	783	25	it	it	PRON
inlawrev-2960	783	26	is	be	AUX
inlawrev-2960	783	27	currently	currently	ADV
inlawrev-2960	783	28	suing	sue	VERB
inlawrev-2960	783	29	.	.	PUNCT
inlawrev-2960	784	1	in	in	ADP
inlawrev-2960	784	2	light	light	NOUN
inlawrev-2960	784	3	of	of	ADP
inlawrev-2960	784	4	this	this	DET
inlawrev-2960	784	5	shortage	shortage	NOUN
inlawrev-2960	784	6	,	,	PUNCT
inlawrev-2960	784	7	the	the	DET
inlawrev-2960	784	8	fdic	fdic	PROPN
inlawrev-2960	784	9	has	have	AUX
inlawrev-2960	784	10	hired	hire	VERB
inlawrev-2960	784	11	four	four	NUM
inlawrev-2960	784	12	of	of	ADP
inlawrev-2960	784	13	the	the	DET
inlawrev-2960	784	14	same	same	ADJ
inlawrev-2960	784	15	accounting	accounting	NOUN
inlawrev-2960	784	16	firms	firm	NOUN
inlawrev-2960	784	17	that	that	SCONJ
inlawrev-2960	784	18	it	it	PRON
inlawrev-2960	784	19	is	be	AUX
inlawrev-2960	784	20	currently	currently	ADV
inlawrev-2960	784	21	suing	sue	VERB
inlawrev-2960	784	22	for	for	ADP
inlawrev-2960	784	23	the	the	DET
inlawrev-2960	784	24	firms	firm	NOUN
inlawrev-2960	784	25	'	'	PART
inlawrev-2960	784	26	s&l	s&l	PROPN
inlawrev-2960	784	27	audits	audits	NOUN
inlawrev-2960	784	28	.	.	PUNCT
inlawrev-2960	785	1	himmelstein	himmelstein	PROPN
inlawrev-2960	785	2	,	,	PUNCT
inlawrev-2960	785	3	rtc	rtc	PROPN
inlawrev-2960	785	4	officials	official	NOUN
inlawrev-2960	785	5	eye	eye	VERB
inlawrev-2960	785	6	140	140	NUM
inlawrev-2960	785	7	suits	suit	NOUN
inlawrev-2960	785	8	against	against	ADP
inlawrev-2960	785	9	lawyers	lawyer	NOUN
inlawrev-2960	785	10	,	,	PUNCT
inlawrev-2960	785	11	n.y.l.j	n.y.l.j	PROPN
inlawrev-2960	785	12	.	.	PROPN
inlawrev-2960	785	13	,	,	PUNCT
inlawrev-2960	785	14	nov	nov	PROPN
inlawrev-2960	785	15	.	.	PROPN
inlawrev-2960	785	16	29	29	NUM
inlawrev-2960	785	17	,	,	PUNCT
inlawrev-2960	785	18	1990	1990	NUM
inlawrev-2960	785	19	,	,	PUNCT
inlawrev-2960	785	20	at	at	ADP
inlawrev-2960	785	21	4	4	NUM
inlawrev-2960	785	22	.	.	ADP
inlawrev-2960	785	23	1991	1991	NUM
inlawrev-2960	785	24	]	]	PUNCT
inlawrev-2960	785	25	accountants	accountant	NOUN
inlawrev-2960	785	26	'	'	PART
inlawrev-2960	785	27	liability	liability	NOUN
inlawrev-2960	785	28	507	507	NUM
inlawrev-2960	785	29	be	be	AUX
inlawrev-2960	785	30	able	able	ADJ
inlawrev-2960	785	31	to	to	PART
inlawrev-2960	785	32	assert	assert	VERB
inlawrev-2960	785	33	the	the	DET
inlawrev-2960	785	34	affirmative	affirmative	ADJ
inlawrev-2960	785	35	defense	defense	NOUN
inlawrev-2960	785	36	of	of	ADP
inlawrev-2960	785	37	contributory	contributory	NOUN
inlawrev-2960	785	38	negligence	negligence	NOUN
inlawrev-2960	785	39	.	.	PUNCT
inlawrev-2960	786	1	'	'	PUNCT
inlawrev-2960	786	2	^^	^^	PUNCT
inlawrev-2960	786	3	first	first	ADV
inlawrev-2960	786	4	,	,	PUNCT
inlawrev-2960	786	5	the	the	DET
inlawrev-2960	786	6	availability	availability	NOUN
inlawrev-2960	786	7	of	of	ADP
inlawrev-2960	786	8	this	this	DET
inlawrev-2960	786	9	defense	defense	NOUN
inlawrev-2960	786	10	will	will	AUX
inlawrev-2960	786	11	depend	depend	VERB
inlawrev-2960	786	12	upon	upon	SCONJ
inlawrev-2960	786	13	a	a	DET
inlawrev-2960	786	14	court	court	NOUN
inlawrev-2960	786	15	's	's	PART
inlawrev-2960	786	16	interpretation	interpretation	NOUN
inlawrev-2960	786	17	of	of	ADP
inlawrev-2960	786	18	contributory	contributory	NOUN
inlawrev-2960	786	19	or	or	CCONJ
inlawrev-2960	786	20	comparative	comparative	ADJ
inlawrev-2960	786	21	negligence	negligence	NOUN
inlawrev-2960	786	22	in	in	ADP
inlawrev-2960	786	23	the	the	DET
inlawrev-2960	786	24	context	context	NOUN
inlawrev-2960	786	25	of	of	ADP
inlawrev-2960	786	26	accountants	accountant	NOUN
inlawrev-2960	786	27	'	'	PART
inlawrev-2960	786	28	liability	liability	NOUN
inlawrev-2960	786	29	cases	case	NOUN
inlawrev-2960	786	30	.	.	PUNCT
inlawrev-2960	787	1	some	some	DET
inlawrev-2960	787	2	courts	court	NOUN
inlawrev-2960	787	3	(	(	PUNCT
inlawrev-2960	787	4	usually	usually	ADV
inlawrev-2960	787	5	operating	operate	VERB
inlawrev-2960	787	6	under	under	ADP
inlawrev-2960	787	7	an	an	DET
inlawrev-2960	787	8	absolute	absolute	ADJ
inlawrev-2960	787	9	contributory	contributory	NOUN
inlawrev-2960	787	10	negligence	negligence	NOUN
inlawrev-2960	787	11	rule	rule	NOUN
inlawrev-2960	787	12	)	)	PUNCT
inlawrev-2960	787	13	have	have	AUX
inlawrev-2960	787	14	only	only	ADV
inlawrev-2960	787	15	permitted	permit	VERB
inlawrev-2960	787	16	accountants	accountant	NOUN
inlawrev-2960	787	17	to	to	PART
inlawrev-2960	787	18	assert	assert	VERB
inlawrev-2960	787	19	the	the	DET
inlawrev-2960	787	20	contributory	contributory	NOUN
inlawrev-2960	787	21	negligence	negligence	NOUN
inlawrev-2960	787	22	defense	defense	NOUN
inlawrev-2960	787	23	when	when	SCONJ
inlawrev-2960	787	24	the	the	DET
inlawrev-2960	787	25	client	client	NOUN
inlawrev-2960	787	26	's	's	PART
inlawrev-2960	787	27	negligence	negligence	NOUN
inlawrev-2960	787	28	was	be	AUX
inlawrev-2960	787	29	great	great	ADJ
inlawrev-2960	787	30	enough	enough	ADV
inlawrev-2960	787	31	to	to	PART
inlawrev-2960	787	32	have	have	AUX
inlawrev-2960	787	33	contributed	contribute	VERB
inlawrev-2960	787	34	to	to	ADP
inlawrev-2960	787	35	the	the	DET
inlawrev-2960	787	36	accountant	accountant	NOUN
inlawrev-2960	787	37	's	's	PART
inlawrev-2960	787	38	failure	failure	NOUN
inlawrev-2960	787	39	to	to	PART
inlawrev-2960	787	40	perform	perform	VERB
inlawrev-2960	787	41	a	a	DET
inlawrev-2960	787	42	proper	proper	ADJ
inlawrev-2960	787	43	audit	audit	NOUN
inlawrev-2960	787	44	.	.	PUNCT
inlawrev-2960	788	1	^''^	^''^	X
inlawrev-2960	788	2	recently	recently	ADV
inlawrev-2960	788	3	,	,	PUNCT
inlawrev-2960	788	4	other	other	ADJ
inlawrev-2960	788	5	courts	court	NOUN
inlawrev-2960	788	6	(	(	PUNCT
inlawrev-2960	788	7	usually	usually	ADV
inlawrev-2960	788	8	relying	rely	VERB
inlawrev-2960	788	9	on	on	ADP
inlawrev-2960	788	10	comparative	comparative	ADJ
inlawrev-2960	788	11	negligence	negligence	NOUN
inlawrev-2960	788	12	statutes	statute	NOUN
inlawrev-2960	788	13	)	)	PUNCT
inlawrev-2960	788	14	have	have	AUX
inlawrev-2960	788	15	permitted	permit	VERB
inlawrev-2960	788	16	accountants	accountant	NOUN
inlawrev-2960	788	17	to	to	PART
inlawrev-2960	788	18	assert	assert	VERB
inlawrev-2960	788	19	the	the	DET
inlawrev-2960	788	20	client	client	NOUN
inlawrev-2960	788	21	's	's	PART
inlawrev-2960	788	22	negligence	negligence	NOUN
inlawrev-2960	788	23	as	as	ADP
inlawrev-2960	788	24	a	a	DET
inlawrev-2960	788	25	defense	defense	NOUN
inlawrev-2960	788	26	without	without	ADP
inlawrev-2960	788	27	any	any	DET
inlawrev-2960	788	28	proof	proof	NOUN
inlawrev-2960	788	29	that	that	SCONJ
inlawrev-2960	788	30	the	the	DET
inlawrev-2960	788	31	client	client	NOUN
inlawrev-2960	788	32	's	's	PART
inlawrev-2960	788	33	negligence	negligence	NOUN
inlawrev-2960	788	34	interfered	interfere	VERB
inlawrev-2960	788	35	with	with	ADP
inlawrev-2960	788	36	the	the	DET
inlawrev-2960	788	37	accountant	accountant	NOUN
inlawrev-2960	788	38	's	's	PART
inlawrev-2960	788	39	ability	ability	NOUN
inlawrev-2960	788	40	to	to	PART
inlawrev-2960	788	41	perform	perform	VERB
inlawrev-2960	788	42	the	the	DET
inlawrev-2960	788	43	audit	audit	NOUN
inlawrev-2960	788	44	.	.	PUNCT
inlawrev-2960	789	1	•^^	•^^	NOUN
inlawrev-2960	789	2	thus	thus	ADV
inlawrev-2960	789	3	,	,	PUNCT
inlawrev-2960	789	4	in	in	ADP
inlawrev-2960	789	5	fdic	fdic	PROPN
inlawrev-2960	789	6	's	's	PART
inlawrev-2960	789	7	suits	suit	NOUN
inlawrev-2960	789	8	against	against	ADP
inlawrev-2960	789	9	accounting	accounting	NOUN
inlawrev-2960	789	10	firms	firm	NOUN
inlawrev-2960	789	11	,	,	PUNCT
inlawrev-2960	789	12	if	if	SCONJ
inlawrev-2960	789	13	the	the	DET
inlawrev-2960	789	14	suit	suit	NOUN
inlawrev-2960	789	15	is	be	AUX
inlawrev-2960	789	16	brought	bring	VERB
inlawrev-2960	789	17	in	in	ADP
inlawrev-2960	789	18	a	a	DET
inlawrev-2960	789	19	contributory	contributory	NOUN
inlawrev-2960	789	20	negligence	negligence	NOUN
inlawrev-2960	789	21	jurisdiction	jurisdiction	NOUN
inlawrev-2960	789	22	,	,	PUNCT
inlawrev-2960	789	23	courts	court	NOUN
inlawrev-2960	789	24	might	might	AUX
inlawrev-2960	789	25	only	only	ADV
inlawrev-2960	789	26	permit	permit	VERB
inlawrev-2960	789	27	an	an	DET
inlawrev-2960	789	28	accounting	accounting	NOUN
inlawrev-2960	789	29	firm	firm	NOUN
inlawrev-2960	789	30	to	to	PART
inlawrev-2960	789	31	assert	assert	VERB
inlawrev-2960	789	32	the	the	DET
inlawrev-2960	789	33	s&l	s&l	PROPN
inlawrev-2960	789	34	management	management	NOUN
inlawrev-2960	789	35	's	's	PART
inlawrev-2960	789	36	contributory	contributory	NOUN
inlawrev-2960	789	37	negligence	negligence	NOUN
inlawrev-2960	789	38	as	as	ADP
inlawrev-2960	789	39	a	a	DET
inlawrev-2960	789	40	defense	defense	NOUN
inlawrev-2960	789	41	when	when	SCONJ
inlawrev-2960	789	42	the	the	DET
inlawrev-2960	789	43	management	management	NOUN
inlawrev-2960	789	44	's	's	PART
inlawrev-2960	789	45	own	own	ADJ
inlawrev-2960	789	46	175	175	NUM
inlawrev-2960	789	47	.	.	PUNCT
inlawrev-2960	790	1	although	although	SCONJ
inlawrev-2960	790	2	the	the	DET
inlawrev-2960	790	3	contributory	contributory	NOUN
inlawrev-2960	790	4	negligence	negligence	NOUN
inlawrev-2960	790	5	defense	defense	NOUN
inlawrev-2960	790	6	would	would	AUX
inlawrev-2960	790	7	be	be	AUX
inlawrev-2960	790	8	the	the	DET
inlawrev-2960	790	9	most	most	ADV
inlawrev-2960	790	10	common	common	ADJ
inlawrev-2960	790	11	defense	defense	NOUN
inlawrev-2960	790	12	asserted	assert	VERB
inlawrev-2960	790	13	by	by	ADP
inlawrev-2960	790	14	accounting	accounting	NOUN
inlawrev-2960	790	15	firms	firm	NOUN
inlawrev-2960	790	16	sued	sue	VERB
inlawrev-2960	790	17	by	by	ADP
inlawrev-2960	790	18	the	the	DET
inlawrev-2960	790	19	fdic	fdic	PROPN
inlawrev-2960	790	20	,	,	PUNCT
inlawrev-2960	790	21	an	an	DET
inlawrev-2960	790	22	accounting	accounting	NOUN
inlawrev-2960	790	23	firm	firm	NOUN
inlawrev-2960	790	24	might	might	AUX
inlawrev-2960	790	25	also	also	ADV
inlawrev-2960	790	26	make	make	VERB
inlawrev-2960	790	27	use	use	NOUN
inlawrev-2960	790	28	of	of	ADP
inlawrev-2960	790	29	the	the	DET
inlawrev-2960	790	30	"	"	PUNCT
inlawrev-2960	790	31	informational	informational	ADJ
inlawrev-2960	790	32	tort	tort	NOUN
inlawrev-2960	790	33	"	"	PUNCT
inlawrev-2960	790	34	defense	defense	NOUN
inlawrev-2960	790	35	,	,	PUNCT
inlawrev-2960	790	36	failure	failure	NOUN
inlawrev-2960	790	37	to	to	PART
inlawrev-2960	790	38	mitigate	mitigate	VERB
inlawrev-2960	790	39	damages	damage	NOUN
inlawrev-2960	790	40	defense	defense	NOUN
inlawrev-2960	790	41	,	,	PUNCT
inlawrev-2960	790	42	assumption	assumption	NOUN
inlawrev-2960	790	43	of	of	ADP
inlawrev-2960	790	44	risk	risk	NOUN
inlawrev-2960	790	45	defense	defense	NOUN
inlawrev-2960	790	46	,	,	PUNCT
inlawrev-2960	790	47	failure	failure	NOUN
inlawrev-2960	790	48	to	to	PART
inlawrev-2960	790	49	warn	warn	VERB
inlawrev-2960	790	50	defense	defense	NOUN
inlawrev-2960	790	51	,	,	PUNCT
inlawrev-2960	790	52	"	"	PUNCT
inlawrev-2960	790	53	equitable	equitable	ADJ
inlawrev-2960	790	54	immunity	immunity	NOUN
inlawrev-2960	790	55	set	set	NOUN
inlawrev-2960	790	56	-	-	PUNCT
inlawrev-2960	790	57	off	off	ADP
inlawrev-2960	790	58	"	"	PUNCT
inlawrev-2960	790	59	defense	defense	NOUN
inlawrev-2960	790	60	,	,	PUNCT
inlawrev-2960	790	61	or	or	CCONJ
inlawrev-2960	790	62	estoppel	estoppel	NOUN
inlawrev-2960	790	63	.	.	PUNCT
inlawrev-2960	791	1	e.g.	e.g.	ADV
inlawrev-2960	791	2	,	,	PUNCT
inlawrev-2960	791	3	reply	reply	VERB
inlawrev-2960	791	4	memorandum	memorandum	NOUN
inlawrev-2960	791	5	for	for	ADP
inlawrev-2960	791	6	plaintiff	plaintiff	NOUN
inlawrev-2960	791	7	at	at	ADP
inlawrev-2960	791	8	31	31	NUM
inlawrev-2960	791	9	-	-	SYM
inlawrev-2960	791	10	36	36	NUM
inlawrev-2960	791	11	,	,	PUNCT
inlawrev-2960	791	12	61	61	NUM
inlawrev-2960	791	13	-	-	SYM
inlawrev-2960	791	14	67	67	NUM
inlawrev-2960	791	15	,	,	PUNCT
inlawrev-2960	791	16	fdic	fdic	PROPN
inlawrev-2960	791	17	v.	v.	PROPN
inlawrev-2960	791	18	ernst	ernst	PROPN
inlawrev-2960	791	19	&	&	CCONJ
inlawrev-2960	791	20	whinney	whinney	PROPN
inlawrev-2960	791	21	,	,	PUNCT
inlawrev-2960	791	22	no	no	NOUN
inlawrev-2960	791	23	.	.	PUNCT
inlawrev-2960	792	1	civ-3	civ-3	NOUN
inlawrev-2960	792	2	-	-	SYM
inlawrev-2960	792	3	87	87	NUM
inlawrev-2960	792	4	-	-	SYM
inlawrev-2960	792	5	364	364	NUM
inlawrev-2960	792	6	,	,	PUNCT
inlawrev-2960	792	7	(	(	PUNCT
inlawrev-2960	792	8	e.d	e.d	PROPN
inlawrev-2960	792	9	.	.	PROPN
inlawrev-2960	792	10	tenn	tenn	PROPN
inlawrev-2960	792	11	filed	file	VERB
inlawrev-2960	792	12	june	june	PROPN
inlawrev-2960	792	13	11	11	NUM
inlawrev-2960	792	14	,	,	PUNCT
inlawrev-2960	792	15	1990	1990	NUM
inlawrev-2960	792	16	)	)	PUNCT
inlawrev-2960	792	17	.	.	PUNCT
inlawrev-2960	793	1	see	see	VERB
inlawrev-2960	793	2	also	also	ADV
inlawrev-2960	793	3	kolb	kolb	PROPN
inlawrev-2960	793	4	,	,	PUNCT
inlawrev-2960	793	5	defending	defend	VERB
inlawrev-2960	793	6	accountants	accountant	NOUN
inlawrev-2960	793	7	in	in	ADP
inlawrev-2960	793	8	bank	bank	NOUN
inlawrev-2960	793	9	failure	failure	NOUN
inlawrev-2960	793	10	litigation	litigation	NOUN
inlawrev-2960	793	11	,	,	PUNCT
inlawrev-2960	793	12	failing	fail	VERB
inlawrev-2960	793	13	financial	financial	ADJ
inlawrev-2960	793	14	institutions	institution	NOUN
inlawrev-2960	793	15	:	:	PUNCT
inlawrev-2960	794	1	a.l.i	a.l.i	ADJ
inlawrev-2960	794	2	.	.	PUNCT
inlawrev-2960	795	1	a.b.a	a.b.a	NOUN
inlawrev-2960	795	2	.	.	PUNCT
inlawrev-2960	796	1	course	course	NOUN
inlawrev-2960	796	2	of	of	ADP
inlawrev-2960	796	3	study	study	NOUN
inlawrev-2960	796	4	materials	material	NOUN
inlawrev-2960	796	5	135	135	NUM
inlawrev-2960	796	6	,	,	PUNCT
inlawrev-2960	796	7	141	141	NUM
inlawrev-2960	796	8	(	(	PUNCT
inlawrev-2960	796	9	oct	oct	PROPN
inlawrev-2960	796	10	.	.	PROPN
inlawrev-2960	796	11	11	11	NUM
inlawrev-2960	796	12	-	-	SYM
inlawrev-2960	796	13	12	12	NUM
inlawrev-2960	796	14	,	,	PUNCT
inlawrev-2960	796	15	1990	1990	NUM
inlawrev-2960	796	16	)	)	PUNCT
inlawrev-2960	796	17	.	.	PUNCT
inlawrev-2960	797	1	176	176	NUM
inlawrev-2960	797	2	.	.	PUNCT
inlawrev-2960	797	3	fullmer	fullmer	PROPN
inlawrev-2960	797	4	v.	v.	ADP
inlawrev-2960	797	5	wohlfeiler	wohlfeiler	PROPN
inlawrev-2960	797	6	&	&	CCONJ
inlawrev-2960	797	7	beck	beck	PROPN
inlawrev-2960	797	8	,	,	PUNCT
inlawrev-2960	797	9	905	905	NUM
inlawrev-2960	797	10	f.2d	f.2d	NOUN
inlawrev-2960	797	11	1394	1394	NUM
inlawrev-2960	797	12	(	(	PUNCT
inlawrev-2960	797	13	10th	10th	ADJ
inlawrev-2960	797	14	cir	cir	NOUN
inlawrev-2960	797	15	.	.	PROPN
inlawrev-2960	797	16	1990	1990	NUM
inlawrev-2960	797	17	)	)	PUNCT
inlawrev-2960	797	18	(	(	PUNCT
inlawrev-2960	797	19	accountant	accountant	NOUN
inlawrev-2960	797	20	can	can	AUX
inlawrev-2960	797	21	not	not	PART
inlawrev-2960	797	22	use	use	VERB
inlawrev-2960	797	23	comparative	comparative	ADJ
inlawrev-2960	797	24	negligence	negligence	NOUN
inlawrev-2960	797	25	as	as	ADP
inlawrev-2960	797	26	a	a	DET
inlawrev-2960	797	27	defense	defense	NOUN
inlawrev-2960	797	28	unless	unless	SCONJ
inlawrev-2960	797	29	the	the	DET
inlawrev-2960	797	30	client	client	NOUN
inlawrev-2960	797	31	's	's	PART
inlawrev-2960	797	32	negligence	negligence	NOUN
inlawrev-2960	797	33	contributed	contribute	VERB
inlawrev-2960	797	34	to	to	ADP
inlawrev-2960	797	35	the	the	DET
inlawrev-2960	797	36	accountant	accountant	NOUN
inlawrev-2960	797	37	's	's	PART
inlawrev-2960	797	38	inability	inability	NOUN
inlawrev-2960	797	39	to	to	PART
inlawrev-2960	797	40	perform	perform	VERB
inlawrev-2960	797	41	work	work	NOUN
inlawrev-2960	797	42	or	or	CCONJ
inlawrev-2960	797	43	to	to	PART
inlawrev-2960	797	44	furnish	furnish	VERB
inlawrev-2960	797	45	accurate	accurate	ADJ
inlawrev-2960	797	46	accounting	accounting	NOUN
inlawrev-2960	797	47	information	information	NOUN
inlawrev-2960	797	48	)	)	PUNCT
inlawrev-2960	797	49	.	.	PUNCT
inlawrev-2960	798	1	e.g.	e.g.	ADV
inlawrev-2960	798	2	,	,	PUNCT
inlawrev-2960	798	3	national	national	PROPN
inlawrev-2960	798	4	surety	surety	PROPN
inlawrev-2960	798	5	corp	corp	PROPN
inlawrev-2960	798	6	.	.	PROPN
inlawrev-2960	799	1	v.	v.	PROPN
inlawrev-2960	799	2	lybrand	lybrand	PROPN
inlawrev-2960	799	3	,	,	PUNCT
inlawrev-2960	799	4	256	256	NUM
inlawrev-2960	799	5	a.d	a.d	NOUN
inlawrev-2960	799	6	.	.	PROPN
inlawrev-2960	799	7	226	226	NUM
inlawrev-2960	799	8	,	,	PUNCT
inlawrev-2960	799	9	9	9	NUM
inlawrev-2960	799	10	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2960	799	11	554	554	NUM
inlawrev-2960	799	12	(	(	PUNCT
inlawrev-2960	799	13	1939	1939	NUM
inlawrev-2960	799	14	)	)	PUNCT
inlawrev-2960	799	15	(	(	PUNCT
inlawrev-2960	799	16	accountant	accountant	NOUN
inlawrev-2960	799	17	may	may	AUX
inlawrev-2960	799	18	use	use	VERB
inlawrev-2960	799	19	contributory	contributory	ADJ
inlawrev-2960	799	20	negligence	negligence	NOUN
inlawrev-2960	799	21	as	as	ADP
inlawrev-2960	799	22	a	a	DET
inlawrev-2960	799	23	defense	defense	NOUN
inlawrev-2960	799	24	only	only	ADV
inlawrev-2960	799	25	when	when	SCONJ
inlawrev-2960	799	26	the	the	DET
inlawrev-2960	799	27	client	client	NOUN
inlawrev-2960	799	28	's	's	PART
inlawrev-2960	799	29	negligence	negligence	NOUN
inlawrev-2960	799	30	contributed	contribute	VERB
inlawrev-2960	799	31	to	to	ADP
inlawrev-2960	799	32	the	the	DET
inlawrev-2960	799	33	accountant	accountant	NOUN
inlawrev-2960	799	34	's	's	PART
inlawrev-2960	799	35	failure	failure	NOUN
inlawrev-2960	799	36	to	to	PART
inlawrev-2960	799	37	perform	perform	VERB
inlawrev-2960	799	38	the	the	DET
inlawrev-2960	799	39	contract	contract	NOUN
inlawrev-2960	799	40	and	and	CCONJ
inlawrev-2960	799	41	to	to	PART
inlawrev-2960	799	42	report	report	VERB
inlawrev-2960	799	43	the	the	DET
inlawrev-2960	799	44	truth	truth	NOUN
inlawrev-2960	799	45	)	)	PUNCT
inlawrev-2960	799	46	.	.	PUNCT
inlawrev-2960	800	1	accord	accord	NOUN
inlawrev-2960	800	2	shapiro	shapiro	PROPN
inlawrev-2960	800	3	v.	v.	ADP
inlawrev-2960	800	4	glekel	glekel	PROPN
inlawrev-2960	800	5	,	,	PUNCT
inlawrev-2960	800	6	380	380	NUM
inlawrev-2960	800	7	f.supp	f.supp	ADJ
inlawrev-2960	800	8	.	.	PROPN
inlawrev-2960	800	9	1053	1053	NUM
inlawrev-2960	800	10	,	,	PUNCT
inlawrev-2960	800	11	1058	1058	NUM
inlawrev-2960	800	12	(	(	PUNCT
inlawrev-2960	800	13	s.d.n.y	s.d.n.y	PROPN
inlawrev-2960	800	14	.	.	PROPN
inlawrev-2960	800	15	1974	1974	NUM
inlawrev-2960	800	16	)	)	PUNCT
inlawrev-2960	800	17	;	;	PUNCT
inlawrev-2960	800	18	cereal	cereal	NOUN
inlawrev-2960	800	19	byproducts	byproduct	NOUN
inlawrev-2960	800	20	co.	co.	PROPN
inlawrev-2960	800	21	v.	v.	ADP
inlawrev-2960	800	22	hail	hail	NOUN
inlawrev-2960	800	23	,	,	PUNCT
inlawrev-2960	800	24	132	132	NUM
inlawrev-2960	800	25	n.e.2d	n.e.2d	NOUN
inlawrev-2960	800	26	27	27	NUM
inlawrev-2960	800	27	,	,	PUNCT
inlawrev-2960	800	28	29	29	NUM
inlawrev-2960	800	29	(	(	PUNCT
inlawrev-2960	800	30	111	111	NUM
inlawrev-2960	800	31	.	.	PUNCT
inlawrev-2960	801	1	app	app	PROPN
inlawrev-2960	801	2	.	.	PUNCT
inlawrev-2960	802	1	ct	ct	PROPN
inlawrev-2960	802	2	.	.	PROPN
inlawrev-2960	802	3	1956	1956	NUM
inlawrev-2960	802	4	)	)	PUNCT
inlawrev-2960	802	5	(	(	PUNCT
inlawrev-2960	802	6	accountant	accountant	NOUN
inlawrev-2960	802	7	may	may	AUX
inlawrev-2960	802	8	use	use	VERB
inlawrev-2960	802	9	contributory	contributory	ADJ
inlawrev-2960	802	10	negligence	negligence	NOUN
inlawrev-2960	802	11	as	as	ADP
inlawrev-2960	802	12	a	a	DET
inlawrev-2960	802	13	defense	defense	NOUN
inlawrev-2960	802	14	only	only	ADV
inlawrev-2960	802	15	when	when	SCONJ
inlawrev-2960	802	16	there	there	PRON
inlawrev-2960	802	17	is	be	VERB
inlawrev-2960	802	18	evidence	evidence	NOUN
inlawrev-2960	802	19	that	that	SCONJ
inlawrev-2960	802	20	the	the	DET
inlawrev-2960	802	21	client	client	NOUN
inlawrev-2960	802	22	's	's	PART
inlawrev-2960	802	23	conduct	conduct	NOUN
inlawrev-2960	802	24	contributed	contribute	VERB
inlawrev-2960	802	25	to	to	ADP
inlawrev-2960	802	26	the	the	DET
inlawrev-2960	802	27	negligence	negligence	NOUN
inlawrev-2960	802	28	of	of	ADP
inlawrev-2960	802	29	the	the	DET
inlawrev-2960	802	30	accountant	accountant	NOUN
inlawrev-2960	802	31	's	's	PART
inlawrev-2960	802	32	audit	audit	NOUN
inlawrev-2960	802	33	)	)	PUNCT
inlawrev-2960	802	34	;	;	PUNCT
inlawrev-2960	803	1	lincoln	lincoln	PROPN
inlawrev-2960	803	2	grain	grain	PROPN
inlawrev-2960	803	3	inc	inc	PROPN
inlawrev-2960	803	4	.	.	PROPN
inlawrev-2960	803	5	v.	v.	PROPN
inlawrev-2960	803	6	coopers	coopers	PROPN
inlawrev-2960	803	7	&	&	CCONJ
inlawrev-2960	803	8	lybrand	lybrand	PROPN
inlawrev-2960	803	9	,	,	PUNCT
inlawrev-2960	803	10	216	216	NUM
inlawrev-2960	803	11	neb	neb	NOUN
inlawrev-2960	803	12	.	.	PROPN
inlawrev-2960	803	13	433	433	NUM
inlawrev-2960	803	14	,	,	PUNCT
inlawrev-2960	803	15	345	345	NUM
inlawrev-2960	803	16	n.w	n.w	PROPN
inlawrev-2960	803	17	.	.	PROPN
inlawrev-2960	803	18	2d	2d	PROPN
inlawrev-2960	803	19	300	300	NUM
inlawrev-2960	803	20	(	(	PUNCT
inlawrev-2960	803	21	1984	1984	NUM
inlawrev-2960	803	22	)	)	PUNCT
inlawrev-2960	803	23	.	.	PUNCT
inlawrev-2960	804	1	see	see	VERB
inlawrev-2960	804	2	also	also	ADV
inlawrev-2960	804	3	hawkins	hawkin	NOUN
inlawrev-2960	804	4	,	,	PUNCT
inlawrev-2960	804	5	supra	supra	PROPN
inlawrev-2960	804	6	note	note	PROPN
inlawrev-2960	804	7	122	122	NUM
inlawrev-2960	804	8	,	,	PUNCT
inlawrev-2960	804	9	at	at	ADP
inlawrev-2960	804	10	797	797	NUM
inlawrev-2960	804	11	;	;	PUNCT
inlawrev-2960	804	12	leibensperger	leibensperger	NOUN
inlawrev-2960	804	13	&	&	CCONJ
inlawrev-2960	804	14	wood	wood	PROPN
inlawrev-2960	804	15	,	,	PUNCT
inlawrev-2960	804	16	defenses	defense	VERB
inlawrev-2960	804	17	ofaccountants	ofaccountant	NOUN
inlawrev-2960	804	18	based	base	VERB
inlawrev-2960	804	19	on	on	ADP
inlawrev-2960	804	20	client	client	NOUN
inlawrev-2960	804	21	's	's	PART
inlawrev-2960	804	22	negligence	negligence	NOUN
inlawrev-2960	804	23	or	or	CCONJ
inlawrev-2960	804	24	intentional	intentional	ADJ
inlawrev-2960	804	25	wrongdoing	wrongdoing	NOUN
inlawrev-2960	804	26	,	,	PUNCT
inlawrev-2960	804	27	iiib	iiib	NOUN
inlawrev-2960	804	28	aba	aba	PROPN
inlawrev-2960	804	29	section	section	NOUN
inlawrev-2960	804	30	of	of	ADP
inlawrev-2960	804	31	litigation	litigation	NOUN
inlawrev-2960	804	32	1	1	NUM
inlawrev-2960	804	33	(	(	PUNCT
inlawrev-2960	804	34	oct	oct	PROPN
inlawrev-2960	804	35	.	.	PROPN
inlawrev-2960	804	36	1990	1990	NUM
inlawrev-2960	804	37	)	)	PUNCT
inlawrev-2960	804	38	;	;	PUNCT
inlawrev-2960	804	39	menzel	menzel	ADJ
inlawrev-2960	804	40	,	,	PUNCT
inlawrev-2960	804	41	the	the	DET
inlawrev-2960	804	42	defense	defense	NOUN
inlawrev-2960	804	43	of	of	ADP
inlawrev-2960	804	44	contributory	contributory	NOUN
inlawrev-2960	804	45	negligence	negligence	NOUN
inlawrev-2960	804	46	in	in	ADP
inlawrev-2960	804	47	accountant	accountant	NOUN
inlawrev-2960	804	48	's	's	PART
inlawrev-2960	804	49	malpractice	malpractice	NOUN
inlawrev-2960	804	50	actions	action	NOUN
inlawrev-2960	804	51	,	,	PUNCT
inlawrev-2960	804	52	13	13	NUM
inlawrev-2960	804	53	seton	seton	PROPN
inlawrev-2960	804	54	hall	hall	PROPN
inlawrev-2960	804	55	l.	l.	PROPN
inlawrev-2960	804	56	rev	rev	PROPN
inlawrev-2960	804	57	.	.	PROPN
inlawrev-2960	805	1	292	292	NUM
inlawrev-2960	805	2	(	(	PUNCT
inlawrev-2960	805	3	1983	1983	NUM
inlawrev-2960	805	4	)	)	PUNCT
inlawrev-2960	805	5	;	;	PUNCT
inlawrev-2960	805	6	note	note	VERB
inlawrev-2960	805	7	,	,	PUNCT
inlawrev-2960	805	8	the	the	DET
inlawrev-2960	805	9	peculiar	peculiar	ADJ
inlawrev-2960	805	10	treatment	treatment	NOUN
inlawrev-2960	805	11	of	of	ADP
inlawrev-2960	805	12	contributory	contributory	NOUN
inlawrev-2960	805	13	negligence	negligence	NOUN
inlawrev-2960	805	14	in	in	ADP
inlawrev-2960	805	15	accountants	accountant	NOUN
inlawrev-2960	805	16	'	'	PART
inlawrev-2960	805	17	liability	liability	NOUN
inlawrev-2960	805	18	cases	case	NOUN
inlawrev-2960	805	19	,	,	PUNCT
inlawrev-2960	805	20	65	65	NUM
inlawrev-2960	805	21	n.y.u.l	n.y.u.l	AUX
inlawrev-2960	805	22	.	.	PROPN
inlawrev-2960	805	23	rev	rev	PROPN
inlawrev-2960	805	24	.	.	PROPN
inlawrev-2960	805	25	329	329	NUM
inlawrev-2960	805	26	;	;	PUNCT
inlawrev-2960	805	27	tucker	tucker	PROPN
inlawrev-2960	805	28	&	&	CCONJ
inlawrev-2960	805	29	eisenhofer	eisenhofer	PROPN
inlawrev-2960	805	30	,	,	PUNCT
inlawrev-2960	805	31	supra	supra	PROPN
inlawrev-2960	805	32	note	note	NOUN
inlawrev-2960	805	33	102	102	NUM
inlawrev-2960	805	34	,	,	PUNCT
inlawrev-2960	805	35	at	at	ADP
inlawrev-2960	805	36	18	18	NUM
inlawrev-2960	805	37	.	.	NOUN
inlawrev-2960	805	38	177	177	NUM
inlawrev-2960	805	39	.	.	PUNCT
inlawrev-2960	806	1	e.g.	e.g.	ADV
inlawrev-2960	806	2	,	,	PUNCT
inlawrev-2960	806	3	devco	devco	VERB
inlawrev-2960	806	4	premium	premium	PROPN
inlawrev-2960	806	5	fin	fin	PROPN
inlawrev-2960	806	6	.	.	PUNCT
inlawrev-2960	806	7	co.	co.	PROPN
inlawrev-2960	806	8	v.	v.	ADP
inlawrev-2960	806	9	north	north	PROPN
inlawrev-2960	806	10	river	river	PROPN
inlawrev-2960	806	11	iris	iris	NOUN
inlawrev-2960	806	12	.	.	PUNCT
inlawrev-2960	807	1	co.	co.	PROPN
inlawrev-2960	807	2	,	,	PUNCT
inlawrev-2960	807	3	450	450	NUM
inlawrev-2960	807	4	so	so	ADV
inlawrev-2960	807	5	.	.	PUNCT
inlawrev-2960	808	1	2d	2d	NOUN
inlawrev-2960	808	2	1216	1216	NUM
inlawrev-2960	808	3	(	(	PUNCT
inlawrev-2960	808	4	fla	fla	PROPN
inlawrev-2960	808	5	.	.	PUNCT
inlawrev-2960	808	6	dist	dist	PROPN
inlawrev-2960	808	7	.	.	PUNCT
inlawrev-2960	809	1	ct	ct	PROPN
inlawrev-2960	809	2	.	.	PUNCT
inlawrev-2960	810	1	app	app	PROPN
inlawrev-2960	810	2	.	.	PROPN
inlawrev-2960	810	3	1984	1984	NUM
inlawrev-2960	810	4	)	)	PUNCT
inlawrev-2960	811	1	,	,	PUNCT
inlawrev-2960	811	2	review	review	NOUN
inlawrev-2960	811	3	denied	deny	VERB
inlawrev-2960	811	4	,	,	PUNCT
inlawrev-2960	811	5	458	458	NUM
inlawrev-2960	811	6	so	so	ADV
inlawrev-2960	811	7	.	.	PUNCT
inlawrev-2960	812	1	2d	2d	NOUN
inlawrev-2960	812	2	272	272	NUM
inlawrev-2960	812	3	(	(	PUNCT
inlawrev-2960	812	4	fla	fla	PROPN
inlawrev-2960	812	5	.	.	PROPN
inlawrev-2960	812	6	1984	1984	NUM
inlawrev-2960	812	7	)	)	PUNCT
inlawrev-2960	813	1	(	(	PUNCT
inlawrev-2960	813	2	accountant	accountant	NOUN
inlawrev-2960	813	3	may	may	AUX
inlawrev-2960	813	4	assert	assert	VERB
inlawrev-2960	813	5	comparative	comparative	ADJ
inlawrev-2960	813	6	negligence	negligence	NOUN
inlawrev-2960	813	7	as	as	ADP
inlawrev-2960	813	8	a	a	DET
inlawrev-2960	813	9	defense	defense	NOUN
inlawrev-2960	813	10	regardless	regardless	ADV
inlawrev-2960	813	11	of	of	ADP
inlawrev-2960	813	12	whether	whether	SCONJ
inlawrev-2960	813	13	client	client	NOUN
inlawrev-2960	813	14	's	's	PART
inlawrev-2960	813	15	negligence	negligence	NOUN
inlawrev-2960	813	16	impaired	impair	VERB
inlawrev-2960	813	17	accountant	accountant	NOUN
inlawrev-2960	813	18	's	's	PART
inlawrev-2960	813	19	audit	audit	NOUN
inlawrev-2960	813	20	)	)	PUNCT
inlawrev-2960	813	21	;	;	PUNCT
inlawrev-2960	813	22	capital	capital	PROPN
inlawrev-2960	813	23	mortgage	mortgage	PROPN
inlawrev-2960	813	24	corp	corp	PROPN
inlawrev-2960	813	25	.	.	PROPN
inlawrev-2960	813	26	v.	v.	PROPN
inlawrev-2960	813	27	coopers	coopers	PROPN
inlawrev-2960	813	28	&	&	CCONJ
inlawrev-2960	813	29	lybrand	lybrand	PROPN
inlawrev-2960	813	30	,	,	PUNCT
inlawrev-2960	813	31	142	142	NUM
inlawrev-2960	813	32	mich	mich	NOUN
inlawrev-2960	813	33	.	.	PUNCT
inlawrev-2960	814	1	app	app	PROPN
inlawrev-2960	814	2	.	.	PROPN
inlawrev-2960	815	1	531	531	NUM
inlawrev-2960	815	2	,	,	PUNCT
inlawrev-2960	815	3	369	369	NUM
inlawrev-2960	815	4	n.w.2d	n.w.2d	NOUN
inlawrev-2960	815	5	922	922	NUM
inlawrev-2960	815	6	,	,	PUNCT
inlawrev-2960	815	7	925	925	NUM
inlawrev-2960	815	8	(	(	PUNCT
inlawrev-2960	815	9	1985	1985	NUM
inlawrev-2960	815	10	)	)	PUNCT
inlawrev-2960	815	11	(	(	PUNCT
inlawrev-2960	815	12	accountant	accountant	NOUN
inlawrev-2960	815	13	may	may	AUX
inlawrev-2960	815	14	assert	assert	VERB
inlawrev-2960	815	15	comparative	comparative	ADJ
inlawrev-2960	815	16	negligence	negligence	NOUN
inlawrev-2960	815	17	as	as	ADP
inlawrev-2960	815	18	a	a	DET
inlawrev-2960	815	19	defense	defense	NOUN
inlawrev-2960	815	20	to	to	PART
inlawrev-2960	815	21	claim	claim	VERB
inlawrev-2960	815	22	audit	audit	NOUN
inlawrev-2960	815	23	failed	fail	VERB
inlawrev-2960	815	24	to	to	PART
inlawrev-2960	815	25	detect	detect	VERB
inlawrev-2960	815	26	embezzlement	embezzlement	NOUN
inlawrev-2960	815	27	without	without	ADP
inlawrev-2960	815	28	having	have	VERB
inlawrev-2960	815	29	to	to	PART
inlawrev-2960	815	30	show	show	VERB
inlawrev-2960	815	31	that	that	DET
inlawrev-2960	815	32	client	client	NOUN
inlawrev-2960	815	33	's	's	PART
inlawrev-2960	815	34	negligence	negligence	NOUN
inlawrev-2960	815	35	affected	affect	VERB
inlawrev-2960	815	36	accountant	accountant	NOUN
inlawrev-2960	815	37	's	's	PART
inlawrev-2960	815	38	ability	ability	NOUN
inlawrev-2960	815	39	to	to	PART
inlawrev-2960	815	40	audit	audit	VERB
inlawrev-2960	815	41	)	)	PUNCT
inlawrev-2960	815	42	.	.	PUNCT
inlawrev-2960	816	1	see	see	VERB
inlawrev-2960	816	2	also	also	ADV
inlawrev-2960	816	3	leibensperger	leibensperger	VERB
inlawrev-2960	816	4	&	&	CCONJ
inlawrev-2960	816	5	wood	wood	PROPN
inlawrev-2960	816	6	,	,	PUNCT
inlawrev-2960	816	7	supra	supra	PROPN
inlawrev-2960	816	8	note	note	PROPN
inlawrev-2960	816	9	176	176	NUM
inlawrev-2960	816	10	,	,	PUNCT
inlawrev-2960	816	11	at	at	ADP
inlawrev-2960	816	12	6	6	NUM
inlawrev-2960	816	13	-	-	SYM
inlawrev-2960	816	14	8	8	NUM
inlawrev-2960	816	15	.	.	PUNCT
inlawrev-2960	817	1	508	508	NUM
inlawrev-2960	817	2	indiana	indiana	PROPN
inlawrev-2960	817	3	law	law	NOUN
inlawrev-2960	817	4	review	review	NOUN
inlawrev-2960	817	5	[	[	X
inlawrev-2960	817	6	vol	vol	NOUN
inlawrev-2960	817	7	.	.	PUNCT
inlawrev-2960	817	8	25:475	25:475	NUM
inlawrev-2960	817	9	negligence	negligence	NOUN
inlawrev-2960	817	10	was	be	AUX
inlawrev-2960	817	11	so	so	ADV
inlawrev-2960	817	12	substantial	substantial	ADJ
inlawrev-2960	817	13	that	that	SCONJ
inlawrev-2960	817	14	it	it	PRON
inlawrev-2960	817	15	interfered	interfere	VERB
inlawrev-2960	817	16	with	with	ADP
inlawrev-2960	817	17	the	the	DET
inlawrev-2960	817	18	accountants	accountant	NOUN
inlawrev-2960	817	19	*	*	NOUN
inlawrev-2960	817	20	ability	ability	NOUN
inlawrev-2960	817	21	to	to	PART
inlawrev-2960	817	22	audit	audit	VERB
inlawrev-2960	817	23	the	the	DET
inlawrev-2960	817	24	s&l	s&l	PROPN
inlawrev-2960	817	25	.	.	PUNCT
inlawrev-2960	818	1	however	however	ADV
inlawrev-2960	818	2	,	,	PUNCT
inlawrev-2960	818	3	if	if	SCONJ
inlawrev-2960	818	4	the	the	DET
inlawrev-2960	818	5	suit	suit	NOUN
inlawrev-2960	818	6	is	be	AUX
inlawrev-2960	818	7	brought	bring	VERB
inlawrev-2960	818	8	in	in	ADP
inlawrev-2960	818	9	a	a	DET
inlawrev-2960	818	10	comparative	comparative	ADJ
inlawrev-2960	818	11	negligence	negligence	NOUN
inlawrev-2960	818	12	jurisdiction	jurisdiction	NOUN
inlawrev-2960	818	13	,	,	PUNCT
inlawrev-2960	818	14	courts	court	NOUN
inlawrev-2960	818	15	will	will	AUX
inlawrev-2960	818	16	most	most	ADV
inlawrev-2960	818	17	likely	likely	ADV
inlawrev-2960	818	18	allow	allow	VERB
inlawrev-2960	818	19	an	an	DET
inlawrev-2960	818	20	accounting	accounting	NOUN
inlawrev-2960	818	21	firm	firm	NOUN
inlawrev-2960	818	22	to	to	PART
inlawrev-2960	818	23	assert	assert	VERB
inlawrev-2960	818	24	the	the	DET
inlawrev-2960	818	25	s&l	s&l	PROPN
inlawrev-2960	818	26	management	management	NOUN
inlawrev-2960	818	27	's	's	PART
inlawrev-2960	818	28	negligence	negligence	NOUN
inlawrev-2960	818	29	as	as	ADP
inlawrev-2960	818	30	a	a	DET
inlawrev-2960	818	31	defense	defense	NOUN
inlawrev-2960	818	32	regardless	regardless	ADV
inlawrev-2960	818	33	of	of	ADP
inlawrev-2960	818	34	whether	whether	SCONJ
inlawrev-2960	818	35	the	the	DET
inlawrev-2960	818	36	management	management	NOUN
inlawrev-2960	818	37	's	's	PART
inlawrev-2960	818	38	negligence	negligence	NOUN
inlawrev-2960	818	39	interfered	interfere	VERB
inlawrev-2960	818	40	with	with	ADP
inlawrev-2960	818	41	the	the	DET
inlawrev-2960	818	42	accounting	accounting	NOUN
inlawrev-2960	818	43	firm	firm	NOUN
inlawrev-2960	818	44	's	's	PART
inlawrev-2960	818	45	ability	ability	NOUN
inlawrev-2960	818	46	to	to	PART
inlawrev-2960	818	47	perform	perform	VERB
inlawrev-2960	818	48	a	a	DET
inlawrev-2960	818	49	proper	proper	ADJ
inlawrev-2960	818	50	audit	audit	NOUN
inlawrev-2960	818	51	.	.	PUNCT
inlawrev-2960	819	1	if	if	SCONJ
inlawrev-2960	819	2	the	the	DET
inlawrev-2960	819	3	contributory	contributory	NOUN
inlawrev-2960	819	4	negligence	negligence	NOUN
inlawrev-2960	819	5	defense	defense	NOUN
inlawrev-2960	819	6	in	in	ADP
inlawrev-2960	819	7	accountants	accountant	NOUN
inlawrev-2960	819	8	'	'	PART
inlawrev-2960	819	9	liability	liability	NOUN
inlawrev-2960	819	10	cases	case	NOUN
inlawrev-2960	819	11	is	be	AUX
inlawrev-2960	819	12	recognized	recognize	VERB
inlawrev-2960	819	13	in	in	ADP
inlawrev-2960	819	14	a	a	DET
inlawrev-2960	819	15	given	give	VERB
inlawrev-2960	819	16	jurisdiction	jurisdiction	NOUN
inlawrev-2960	819	17	,	,	PUNCT
inlawrev-2960	819	18	the	the	DET
inlawrev-2960	819	19	second	second	ADJ
inlawrev-2960	819	20	issue	issue	NOUN
inlawrev-2960	819	21	will	will	AUX
inlawrev-2960	819	22	be	be	AUX
inlawrev-2960	819	23	which	which	DET
inlawrev-2960	819	24	type	type	NOUN
inlawrev-2960	819	25	of	of	ADP
inlawrev-2960	819	26	contributory	contributory	NOUN
inlawrev-2960	819	27	negligence	negligence	NOUN
inlawrev-2960	819	28	defense	defense	NOUN
inlawrev-2960	819	29	may	may	AUX
inlawrev-2960	819	30	be	be	AUX
inlawrev-2960	819	31	asserted	assert	VERB
inlawrev-2960	819	32	by	by	ADP
inlawrev-2960	819	33	an	an	DET
inlawrev-2960	819	34	accounting	accounting	NOUN
inlawrev-2960	819	35	firm	firm	NOUN
inlawrev-2960	819	36	.	.	PUNCT
inlawrev-2960	820	1	an	an	DET
inlawrev-2960	820	2	accounting	accounting	NOUN
inlawrev-2960	820	3	firm	firm	NOUN
inlawrev-2960	820	4	might	might	AUX
inlawrev-2960	820	5	assert	assert	VERB
inlawrev-2960	820	6	two	two	NUM
inlawrev-2960	820	7	different	different	ADJ
inlawrev-2960	820	8	contributory	contributory	NOUN
inlawrev-2960	820	9	negligence	negligence	NOUN
inlawrev-2960	820	10	defenses	defense	NOUN
inlawrev-2960	820	11	:	:	PUNCT
inlawrev-2960	820	12	(	(	PUNCT
inlawrev-2960	820	13	1	1	X
inlawrev-2960	820	14	)	)	PUNCT
inlawrev-2960	820	15	a	a	DET
inlawrev-2960	820	16	direct	direct	ADJ
inlawrev-2960	820	17	contributory	contributory	NOUN
inlawrev-2960	820	18	negligence	negligence	NOUN
inlawrev-2960	820	19	defense	defense	NOUN
inlawrev-2960	820	20	—	—	PUNCT
inlawrev-2960	820	21	that	that	SCONJ
inlawrev-2960	820	22	the	the	DET
inlawrev-2960	820	23	fdic	fdic	PROPN
inlawrev-2960	820	24	was	be	AUX
inlawrev-2960	820	25	contributorily	contributorily	ADV
inlawrev-2960	820	26	negligent	negligent	ADJ
inlawrev-2960	820	27	based	base	VERB
inlawrev-2960	820	28	upon	upon	SCONJ
inlawrev-2960	820	29	the	the	DET
inlawrev-2960	820	30	fdic*s	fdic*s	ADJ
inlawrev-2960	820	31	conduct	conduct	NOUN
inlawrev-2960	820	32	as	as	ADP
inlawrev-2960	820	33	regulator	regulator	NOUN
inlawrev-2960	820	34	or	or	CCONJ
inlawrev-2960	820	35	(	(	PUNCT
inlawrev-2960	820	36	2	2	X
inlawrev-2960	820	37	)	)	PUNCT
inlawrev-2960	820	38	a	a	DET
inlawrev-2960	820	39	derivative	derivative	ADJ
inlawrev-2960	820	40	contributory	contributory	NOUN
inlawrev-2960	820	41	negligence	negligence	NOUN
inlawrev-2960	820	42	defense	defense	NOUN
inlawrev-2960	820	43	—	—	PUNCT
inlawrev-2960	820	44	that	that	SCONJ
inlawrev-2960	820	45	the	the	DET
inlawrev-2960	820	46	fdic	fdic	PROPN
inlawrev-2960	820	47	was	be	AUX
inlawrev-2960	820	48	contributorily	contributorily	ADV
inlawrev-2960	820	49	negligent	negligent	ADJ
inlawrev-2960	820	50	based	base	VERB
inlawrev-2960	820	51	upon	upon	SCONJ
inlawrev-2960	820	52	the	the	DET
inlawrev-2960	820	53	s&l	s&l	PROPN
inlawrev-2960	820	54	management	management	NOUN
inlawrev-2960	820	55	's	's	PART
inlawrev-2960	820	56	conduct	conduct	NOUN
inlawrev-2960	820	57	that	that	PRON
inlawrev-2960	820	58	is	be	AUX
inlawrev-2960	820	59	imputed	impute	VERB
inlawrev-2960	820	60	to	to	ADP
inlawrev-2960	820	61	the	the	DET
inlawrev-2960	820	62	fdic	fdic	PROPN
inlawrev-2960	820	63	because	because	SCONJ
inlawrev-2960	820	64	it	it	PRON
inlawrev-2960	820	65	*	*	PUNCT
inlawrev-2960	820	66	*	*	VERB
inlawrev-2960	820	67	stands	stand	VERB
inlawrev-2960	820	68	in	in	ADP
inlawrev-2960	820	69	the	the	DET
inlawrev-2960	820	70	shoes	shoe	NOUN
inlawrev-2960	820	71	"	"	PUNCT
inlawrev-2960	820	72	of	of	ADP
inlawrev-2960	820	73	the	the	DET
inlawrev-2960	820	74	failed	fail	VERB
inlawrev-2960	820	75	s&l.^^^	s&l.^^^	PROPN
inlawrev-2960	820	76	as	as	ADP
inlawrev-2960	820	77	for	for	ADP
inlawrev-2960	820	78	the	the	DET
inlawrev-2960	820	79	direct	direct	ADJ
inlawrev-2960	820	80	contributory	contributory	NOUN
inlawrev-2960	820	81	negligence	negligence	NOUN
inlawrev-2960	820	82	defense	defense	NOUN
inlawrev-2960	820	83	,	,	PUNCT
inlawrev-2960	820	84	an	an	DET
inlawrev-2960	820	85	accounting	accounting	NOUN
inlawrev-2960	820	86	firm	firm	NOUN
inlawrev-2960	820	87	might	might	AUX
inlawrev-2960	820	88	argue	argue	VERB
inlawrev-2960	820	89	that	that	SCONJ
inlawrev-2960	820	90	the	the	DET
inlawrev-2960	820	91	fdic	fdic	PROPN
inlawrev-2960	820	92	,	,	PUNCT
inlawrev-2960	820	93	in	in	ADP
inlawrev-2960	820	94	its	its	PRON
inlawrev-2960	820	95	capacity	capacity	NOUN
inlawrev-2960	820	96	as	as	ADP
inlawrev-2960	820	97	regulator	regulator	NOUN
inlawrev-2960	820	98	and	and	CCONJ
inlawrev-2960	820	99	insurer	insurer	NOUN
inlawrev-2960	820	100	,	,	PUNCT
inlawrev-2960	820	101	was	be	AUX
inlawrev-2960	820	102	contributorily	contributorily	ADV
inlawrev-2960	820	103	negligent	negligent	ADJ
inlawrev-2960	820	104	in	in	ADP
inlawrev-2960	820	105	its	its	PRON
inlawrev-2960	820	106	regulation	regulation	NOUN
inlawrev-2960	820	107	of	of	ADP
inlawrev-2960	820	108	the	the	DET
inlawrev-2960	820	109	s&l	s&l	PROPN
inlawrev-2960	820	110	,	,	PUNCT
inlawrev-2960	820	111	and	and	CCONJ
inlawrev-2960	820	112	thus	thus	ADV
inlawrev-2960	820	113	the	the	DET
inlawrev-2960	820	114	fdic	fdic	PROPN
inlawrev-2960	820	115	should	should	AUX
inlawrev-2960	820	116	not	not	PART
inlawrev-2960	820	117	be	be	AUX
inlawrev-2960	820	118	allowed	allow	VERB
inlawrev-2960	820	119	to	to	PART
inlawrev-2960	820	120	recover	recover	VERB
inlawrev-2960	820	121	damages*^^	damages*^^	NOUN
inlawrev-2960	820	122	(	(	PUNCT
inlawrev-2960	820	123	or	or	CCONJ
inlawrev-2960	820	124	in	in	ADP
inlawrev-2960	820	125	a	a	DET
inlawrev-2960	820	126	comparative	comparative	ADJ
inlawrev-2960	820	127	negligence	negligence	NOUN
inlawrev-2960	820	128	jurisdiction	jurisdiction	NOUN
inlawrev-2960	820	129	,	,	PUNCT
inlawrev-2960	820	130	that	that	SCONJ
inlawrev-2960	820	131	the	the	DET
inlawrev-2960	820	132	fdic	fdic	PROPN
inlawrev-2960	820	133	's	's	PART
inlawrev-2960	820	134	damages	damage	NOUN
inlawrev-2960	820	135	should	should	AUX
inlawrev-2960	820	136	be	be	AUX
inlawrev-2960	820	137	reduced	reduce	VERB
inlawrev-2960	820	138	in	in	ADP
inlawrev-2960	820	139	proportion	proportion	NOUN
inlawrev-2960	820	140	to	to	ADP
inlawrev-2960	820	141	its	its	PRON
inlawrev-2960	820	142	own	own	ADJ
inlawrev-2960	820	143	fault	fault	NOUN
inlawrev-2960	820	144	)	)	PUNCT
inlawrev-2960	820	145	.	.	PUNCT
inlawrev-2960	821	1	'	'	PUNCT
inlawrev-2960	821	2	®	®	NOUN
inlawrev-2960	821	3	*	*	NOUN
inlawrev-2960	821	4	^	^	PUNCT
inlawrev-2960	821	5	however	however	ADV
inlawrev-2960	821	6	,	,	PUNCT
inlawrev-2960	821	7	because	because	SCONJ
inlawrev-2960	821	8	the	the	DET
inlawrev-2960	821	9	fdic	fdic	PROPN
inlawrev-2960	821	10	operates	operate	VERB
inlawrev-2960	821	11	in	in	ADP
inlawrev-2960	821	12	two	two	NUM
inlawrev-2960	821	13	separate	separate	ADJ
inlawrev-2960	821	14	legal	legal	ADJ
inlawrev-2960	821	15	capacities	capacity	NOUN
inlawrev-2960	821	16	—	—	PUNCT
inlawrev-2960	821	17	in	in	ADP
inlawrev-2960	821	18	a	a	DET
inlawrev-2960	821	19	*	*	PUNCT
inlawrev-2960	821	20	'	'	PUNCT
inlawrev-2960	821	21	corporate	corporate	ADJ
inlawrev-2960	821	22	"	"	PUNCT
inlawrev-2960	821	23	capacity	capacity	NOUN
inlawrev-2960	821	24	as	as	ADP
inlawrev-2960	821	25	regulator	regulator	NOUN
inlawrev-2960	821	26	and	and	CCONJ
inlawrev-2960	821	27	insurer	insurer	NOUN
inlawrev-2960	821	28	and	and	CCONJ
inlawrev-2960	821	29	in	in	ADP
inlawrev-2960	821	30	a	a	DET
inlawrev-2960	821	31	'	'	PUNCT
inlawrev-2960	821	32	^trustee	^trustee	NOUN
inlawrev-2960	821	33	"	"	PUNCT
inlawrev-2960	821	34	capacity	capacity	NOUN
inlawrev-2960	821	35	as	as	ADP
inlawrev-2960	821	36	receiver	receiver	ADV
inlawrev-2960	821	37	,	,	PUNCT
inlawrev-2960	821	38	conservator	conservator	NOUN
inlawrev-2960	821	39	,	,	PUNCT
inlawrev-2960	821	40	or	or	CCONJ
inlawrev-2960	821	41	assignee	assignee	NOUN
inlawrev-2960	821	42	—	—	PUNCT
inlawrev-2960	821	43	courts	court	NOUN
inlawrev-2960	821	44	have	have	AUX
inlawrev-2960	821	45	held	hold	VERB
inlawrev-2960	821	46	that	that	SCONJ
inlawrev-2960	821	47	a	a	DET
inlawrev-2960	821	48	party	party	NOUN
inlawrev-2960	821	49	may	may	AUX
inlawrev-2960	821	50	not	not	PART
inlawrev-2960	821	51	assert	assert	VERB
inlawrev-2960	821	52	affirmative	affirmative	ADJ
inlawrev-2960	821	53	defenses	defense	NOUN
inlawrev-2960	821	54	which	which	PRON
inlawrev-2960	821	55	arise	arise	VERB
inlawrev-2960	821	56	out	out	ADP
inlawrev-2960	821	57	of	of	ADP
inlawrev-2960	821	58	the	the	DET
inlawrev-2960	821	59	fdic	fdic	PROPN
inlawrev-2960	821	60	's	's	PART
inlawrev-2960	821	61	actions	action	NOUN
inlawrev-2960	821	62	as	as	ADP
inlawrev-2960	821	63	regulator	regulator	NOUN
inlawrev-2960	821	64	or	or	CCONJ
inlawrev-2960	821	65	insurer	insurer	NOUN
inlawrev-2960	821	66	in	in	ADP
inlawrev-2960	821	67	an	an	DET
inlawrev-2960	821	68	action	action	NOUN
inlawrev-2960	821	69	in	in	ADP
inlawrev-2960	821	70	which	which	PRON
inlawrev-2960	821	71	the	the	DET
inlawrev-2960	821	72	fdic	fdic	PROPN
inlawrev-2960	821	73	is	be	AUX
inlawrev-2960	821	74	a	a	DET
inlawrev-2960	821	75	receiver	receiver	NOUN
inlawrev-2960	821	76	,	,	PUNCT
inlawrev-2960	821	77	conservator	conservator	NOUN
inlawrev-2960	821	78	,	,	PUNCT
inlawrev-2960	821	79	or	or	CCONJ
inlawrev-2960	821	80	assignee	assignee	NOUN
inlawrev-2960	821	81	.	.	PUNCT
inlawrev-2960	822	1	^*^	^*^	NUM
inlawrev-2960	822	2	thus	thus	ADV
inlawrev-2960	822	3	,	,	PUNCT
inlawrev-2960	822	4	in	in	ADP
inlawrev-2960	822	5	the	the	DET
inlawrev-2960	822	6	fdic	fdic	PROPN
inlawrev-2960	822	7	's	's	PART
inlawrev-2960	822	8	suits	suit	NOUN
inlawrev-2960	822	9	against	against	ADP
inlawrev-2960	822	10	accounting	accounting	NOUN
inlawrev-2960	822	11	firms	firm	NOUN
inlawrev-2960	822	12	for	for	ADP
inlawrev-2960	822	13	their	their	PRON
inlawrev-2960	822	14	s&l	s&l	NOUN
inlawrev-2960	822	15	audits	audits	NOUN
inlawrev-2960	822	16	,	,	PUNCT
inlawrev-2960	822	17	the	the	DET
inlawrev-2960	822	18	accounting	accounting	NOUN
inlawrev-2960	822	19	firms	firm	NOUN
inlawrev-2960	822	20	may	may	AUX
inlawrev-2960	822	21	not	not	PART
inlawrev-2960	822	22	assert	assert	VERB
inlawrev-2960	822	23	a	a	DET
inlawrev-2960	822	24	contributory	contributory	NOUN
inlawrev-2960	822	25	negligence	negligence	NOUN
inlawrev-2960	822	26	defense	defense	NOUN
inlawrev-2960	822	27	against	against	ADP
inlawrev-2960	822	28	the	the	DET
inlawrev-2960	822	29	fdic	fdic	PROPN
inlawrev-2960	822	30	in	in	ADP
inlawrev-2960	822	31	its	its	PRON
inlawrev-2960	822	32	capacity	capacity	NOUN
inlawrev-2960	822	33	as	as	ADP
inlawrev-2960	822	34	receiver	receiver	ADV
inlawrev-2960	822	35	,	,	PUNCT
inlawrev-2960	822	36	conservator	conservator	NOUN
inlawrev-2960	822	37	,	,	PUNCT
inlawrev-2960	822	38	or	or	CCONJ
inlawrev-2960	822	39	assignee	assignee	NOUN
inlawrev-2960	822	40	on	on	ADP
inlawrev-2960	822	41	the	the	DET
inlawrev-2960	822	42	basis	basis	NOUN
inlawrev-2960	822	43	of	of	ADP
inlawrev-2960	822	44	possible	possible	ADJ
inlawrev-2960	822	45	fdic	fdic	PROPN
inlawrev-2960	822	46	negligent	negligent	ADJ
inlawrev-2960	822	47	acts	act	NOUN
inlawrev-2960	822	48	in	in	ADP
inlawrev-2960	822	49	its	its	PRON
inlawrev-2960	822	50	capacity	capacity	NOUN
inlawrev-2960	822	51	as	as	ADP
inlawrev-2960	822	52	regulator	regulator	NOUN
inlawrev-2960	822	53	and	and	CCONJ
inlawrev-2960	822	54	insurer	insurer	NOUN
inlawrev-2960	822	55	.	.	PUNCT
inlawrev-2960	823	1	however	however	ADV
inlawrev-2960	823	2	,	,	PUNCT
inlawrev-2960	823	3	even	even	ADV
inlawrev-2960	823	4	if	if	SCONJ
inlawrev-2960	823	5	accountants	accountant	NOUN
inlawrev-2960	823	6	could	could	AUX
inlawrev-2960	823	7	establish	establish	VERB
inlawrev-2960	823	8	the	the	DET
inlawrev-2960	823	9	fdic	fdic	PROPN
inlawrev-2960	823	10	's	's	PART
inlawrev-2960	823	11	negligence	negligence	NOUN
inlawrev-2960	823	12	as	as	ADP
inlawrev-2960	823	13	regulator	regulator	NOUN
inlawrev-2960	823	14	as	as	ADP
inlawrev-2960	823	15	an	an	DET
inlawrev-2960	823	16	affirmative	affirmative	ADJ
inlawrev-2960	823	17	defense	defense	NOUN
inlawrev-2960	823	18	,	,	PUNCT
inlawrev-2960	823	19	it	it	PRON
inlawrev-2960	823	20	is	be	AUX
inlawrev-2960	823	21	unlikely	unlikely	ADJ
inlawrev-2960	823	22	that	that	SCONJ
inlawrev-2960	823	23	they	they	PRON
inlawrev-2960	823	24	would	would	AUX
inlawrev-2960	823	25	do	do	VERB
inlawrev-2960	823	26	so	so	ADV
inlawrev-2960	823	27	.	.	PUNCT
inlawrev-2960	824	1	rather	rather	ADV
inlawrev-2960	824	2	,	,	PUNCT
inlawrev-2960	824	3	accountants	accountant	NOUN
inlawrev-2960	824	4	would	would	AUX
inlawrev-2960	824	5	argue	argue	VERB
inlawrev-2960	824	6	that	that	SCONJ
inlawrev-2960	824	7	both	both	CCONJ
inlawrev-2960	824	8	independent	independent	ADJ
inlawrev-2960	824	9	ac178	ac178	PROPN
inlawrev-2960	824	10	.	.	PUNCT
inlawrev-2960	825	1	kolb	kolb	PROPN
inlawrev-2960	825	2	,	,	PUNCT
inlawrev-2960	825	3	supra	supra	PROPN
inlawrev-2960	825	4	note	note	PROPN
inlawrev-2960	825	5	175	175	NUM
inlawrev-2960	825	6	,	,	PUNCT
inlawrev-2960	825	7	at	at	ADP
inlawrev-2960	825	8	138	138	NUM
inlawrev-2960	825	9	-	-	SYM
inlawrev-2960	825	10	41	41	NUM
inlawrev-2960	825	11	.	.	PUNCT
inlawrev-2960	826	1	see	see	VERB
inlawrev-2960	826	2	also	also	ADV
inlawrev-2960	826	3	hirschberg	hirschberg	PROPN
inlawrev-2960	826	4	&	&	CCONJ
inlawrev-2960	826	5	univer	univer	PROPN
inlawrev-2960	826	6	,	,	PUNCT
inlawrev-2960	826	7	supra	supra	PROPN
inlawrev-2960	826	8	note	note	NOUN
inlawrev-2960	826	9	96	96	NUM
inlawrev-2960	826	10	,	,	PUNCT
inlawrev-2960	826	11	at	at	ADP
inlawrev-2960	826	12	128	128	NUM
inlawrev-2960	826	13	-	-	SYM
inlawrev-2960	826	14	29	29	NUM
inlawrev-2960	826	15	.	.	PUNCT
inlawrev-2960	827	1	179	179	NUM
inlawrev-2960	827	2	.	.	PUNCT
inlawrev-2960	828	1	hirschberg	hirschberg	PROPN
inlawrev-2960	828	2	&	&	CCONJ
inlawrev-2960	828	3	univer	univer	PROPN
inlawrev-2960	828	4	,	,	PUNCT
inlawrev-2960	828	5	supra	supra	PROPN
inlawrev-2960	828	6	note	note	NOUN
inlawrev-2960	828	7	96	96	NUM
inlawrev-2960	828	8	,	,	PUNCT
inlawrev-2960	828	9	at	at	ADP
inlawrev-2960	828	10	128	128	NUM
inlawrev-2960	828	11	-	-	SYM
inlawrev-2960	828	12	29	29	NUM
inlawrev-2960	828	13	.	.	PUNCT
inlawrev-2960	829	1	180	180	NUM
inlawrev-2960	829	2	.	.	PUNCT
inlawrev-2960	829	3	prosser	prosser	PROPN
inlawrev-2960	829	4	and	and	CCONJ
inlawrev-2960	829	5	keeton	keeton	PROPN
inlawrev-2960	829	6	,	,	PUNCT
inlawrev-2960	829	7	supra	supra	PROPN
inlawrev-2960	829	8	note	note	PROPN
inlawrev-2960	829	9	94	94	NUM
inlawrev-2960	829	10	,	,	PUNCT
inlawrev-2960	829	11	§	§	PROPN
inlawrev-2960	829	12	67	67	NUM
inlawrev-2960	829	13	,	,	PUNCT
inlawrev-2960	829	14	181	181	NUM
inlawrev-2960	829	15	.	.	PUNCT
inlawrev-2960	830	1	see	see	VERB
inlawrev-2960	830	2	murphy	murphy	PROPN
inlawrev-2960	830	3	,	,	PUNCT
inlawrev-2960	830	4	fdic	fdic	PROPN
inlawrev-2960	830	5	,	,	PUNCT
inlawrev-2960	830	6	fslic	fslic	ADJ
inlawrev-2960	830	7	,	,	PUNCT
inlawrev-2960	830	8	and	and	CCONJ
inlawrev-2960	830	9	claims	claim	NOUN
inlawrev-2960	830	10	against	against	ADP
inlawrev-2960	830	11	other	other	ADJ
inlawrev-2960	830	12	than	than	ADP
inlawrev-2960	830	13	directors	director	NOUN
inlawrev-2960	830	14	and	and	CCONJ
inlawrev-2960	830	15	officers	officer	NOUN
inlawrev-2960	830	16	,	,	PUNCT
inlawrev-2960	830	17	failing	fail	VERB
inlawrev-2960	830	18	financial	financial	ADJ
inlawrev-2960	830	19	institutions	institution	NOUN
inlawrev-2960	830	20	:	:	PUNCT
inlawrev-2960	831	1	a.l.i	a.l.i	ADJ
inlawrev-2960	831	2	.	.	PUNCT
inlawrev-2960	832	1	a.b.a	a.b.a	NOUN
inlawrev-2960	832	2	.	.	PUNCT
inlawrev-2960	833	1	course	course	NOUN
inlawrev-2960	833	2	of	of	ADP
inlawrev-2960	833	3	study	study	NOUN
inlawrev-2960	833	4	materl^s	materl^s	ADV
inlawrev-2960	833	5	203	203	NUM
inlawrev-2960	833	6	,	,	PUNCT
inlawrev-2960	833	7	208	208	NUM
inlawrev-2960	833	8	(	(	PUNCT
inlawrev-2960	833	9	nov	nov	PROPN
inlawrev-2960	833	10	.	.	PROPN
inlawrev-2960	833	11	5	5	NUM
inlawrev-2960	833	12	-	-	SYM
inlawrev-2960	833	13	6	6	NUM
inlawrev-2960	833	14	,	,	PUNCT
inlawrev-2960	833	15	1987	1987	NUM
inlawrev-2960	833	16	)	)	PUNCT
inlawrev-2960	833	17	;	;	PUNCT
inlawrev-2960	833	18	note	note	VERB
inlawrev-2960	833	19	,	,	PUNCT
inlawrev-2960	833	20	fdic	fdic	ADJ
inlawrev-2960	833	21	and	and	CCONJ
inlawrev-2960	833	22	fslic	fslic	ADJ
inlawrev-2960	833	23	pursuit	pursuit	NOUN
inlawrev-2960	833	24	of	of	ADP
inlawrev-2960	833	25	claims	claim	NOUN
inlawrev-2960	833	26	against	against	ADP
inlawrev-2960	833	27	officers	officer	NOUN
inlawrev-2960	833	28	,	,	PUNCT
inlawrev-2960	833	29	directors	director	NOUN
inlawrev-2960	833	30	,	,	PUNCT
inlawrev-2960	833	31	and	and	CCONJ
inlawrev-2960	833	32	others	other	NOUN
inlawrev-2960	833	33	involved	involve	VERB
inlawrev-2960	833	34	with	with	ADP
inlawrev-2960	833	35	failed	failed	ADJ
inlawrev-2960	833	36	thrifts	thrift	NOUN
inlawrev-2960	833	37	,	,	PUNCT
inlawrev-2960	833	38	58	58	NUM
inlawrev-2960	833	39	miss	miss	NOUN
inlawrev-2960	833	40	.	.	PUNCT
inlawrev-2960	834	1	l.j	l.j	PROPN
inlawrev-2960	834	2	.	.	PROPN
inlawrev-2960	834	3	89	89	NUM
inlawrev-2960	834	4	,	,	PUNCT
inlawrev-2960	834	5	119	119	NUM
inlawrev-2960	834	6	(	(	PUNCT
inlawrev-2960	834	7	1988	1988	NUM
inlawrev-2960	834	8	)	)	PUNCT
inlawrev-2960	834	9	.	.	PUNCT
inlawrev-2960	835	1	1991	1991	NUM
inlawrev-2960	835	2	]	]	PUNCT
inlawrev-2960	835	3	accountants	accountant	NOUN
inlawrev-2960	835	4	'	'	PART
inlawrev-2960	835	5	liability	liability	NOUN
inlawrev-2960	835	6	509	509	NUM
inlawrev-2960	835	7	countants	countant	NOUN
inlawrev-2960	835	8	and	and	CCONJ
inlawrev-2960	835	9	regulator	regulator	NOUN
inlawrev-2960	835	10	auditors	auditor	NOUN
inlawrev-2960	835	11	properly	properly	ADV
inlawrev-2960	835	12	performed	perform	VERB
inlawrev-2960	835	13	their	their	PRON
inlawrev-2960	835	14	audits	audits	NOUN
inlawrev-2960	835	15	,	,	PUNCT
inlawrev-2960	835	16	and	and	CCONJ
inlawrev-2960	835	17	the	the	DET
inlawrev-2960	835	18	regulators	regulator	NOUN
inlawrev-2960	835	19	'	'	PART
inlawrev-2960	835	20	failure	failure	NOUN
inlawrev-2960	835	21	to	to	PART
inlawrev-2960	835	22	detect	detect	VERB
inlawrev-2960	835	23	the	the	DET
inlawrev-2960	835	24	s&l	s&l	PROPN
inlawrev-2960	835	25	's	's	PART
inlawrev-2960	835	26	problems	problem	NOUN
inlawrev-2960	835	27	is	be	AUX
inlawrev-2960	835	28	evidence	evidence	NOUN
inlawrev-2960	835	29	that	that	SCONJ
inlawrev-2960	835	30	the	the	DET
inlawrev-2960	835	31	independent	independent	ADJ
inlawrev-2960	835	32	accountants	accountant	NOUN
inlawrev-2960	835	33	could	could	AUX
inlawrev-2960	835	34	not	not	PART
inlawrev-2960	835	35	have	have	AUX
inlawrev-2960	835	36	detected	detect	VERB
inlawrev-2960	835	37	the	the	DET
inlawrev-2960	835	38	problems	problem	NOUN
inlawrev-2960	835	39	either	either	ADV
inlawrev-2960	835	40	.	.	PUNCT
inlawrev-2960	836	1	'	'	PUNCT
inlawrev-2960	836	2	^2	^2	PUNCT
inlawrev-2960	836	3	moreover	moreover	ADV
inlawrev-2960	836	4	,	,	PUNCT
inlawrev-2960	836	5	even	even	ADV
inlawrev-2960	836	6	if	if	SCONJ
inlawrev-2960	836	7	the	the	DET
inlawrev-2960	836	8	contributory	contributory	NOUN
inlawrev-2960	836	9	negligence	negligence	NOUN
inlawrev-2960	836	10	of	of	ADP
inlawrev-2960	836	11	the	the	DET
inlawrev-2960	836	12	fdic	fdic	PROPN
inlawrev-2960	836	13	as	as	SCONJ
inlawrev-2960	836	14	regulator	regulator	NOUN
inlawrev-2960	836	15	was	be	AUX
inlawrev-2960	836	16	asserted	assert	VERB
inlawrev-2960	836	17	,	,	PUNCT
inlawrev-2960	836	18	due	due	ADP
inlawrev-2960	836	19	to	to	ADP
inlawrev-2960	836	20	the	the	DET
inlawrev-2960	836	21	special	special	ADJ
inlawrev-2960	836	22	legal	legal	ADJ
inlawrev-2960	836	23	status	status	NOUN
inlawrev-2960	836	24	given	give	VERB
inlawrev-2960	836	25	to	to	ADP
inlawrev-2960	836	26	the	the	DET
inlawrev-2960	836	27	fdic	fdic	PROPN
inlawrev-2960	836	28	as	as	ADP
inlawrev-2960	836	29	a	a	DET
inlawrev-2960	836	30	regulatory	regulatory	ADJ
inlawrev-2960	836	31	governmental	governmental	ADJ
inlawrev-2960	836	32	agency	agency	NOUN
inlawrev-2960	836	33	,	,	PUNCT
inlawrev-2960	836	34	such	such	DET
inlawrev-2960	836	35	a	a	DET
inlawrev-2960	836	36	defense	defense	NOUN
inlawrev-2960	836	37	would	would	AUX
inlawrev-2960	836	38	be	be	AUX
inlawrev-2960	836	39	unsuccessful	unsuccessful	ADJ
inlawrev-2960	836	40	.	.	PUNCT
inlawrev-2960	837	1	'*^	'*^	NOUN
inlawrev-2960	837	2	as	as	ADP
inlawrev-2960	837	3	for	for	ADP
inlawrev-2960	837	4	the	the	DET
inlawrev-2960	837	5	derivative	derivative	ADJ
inlawrev-2960	837	6	contributory	contributory	NOUN
inlawrev-2960	837	7	negligence	negligence	NOUN
inlawrev-2960	837	8	defense	defense	NOUN
inlawrev-2960	837	9	,	,	PUNCT
inlawrev-2960	837	10	accountants	accountant	NOUN
inlawrev-2960	837	11	might	might	AUX
inlawrev-2960	837	12	argue	argue	VERB
inlawrev-2960	837	13	that	that	SCONJ
inlawrev-2960	837	14	the	the	DET
inlawrev-2960	837	15	fdic	fdic	PROPN
inlawrev-2960	837	16	was	be	AUX
inlawrev-2960	837	17	contributorily	contributorily	ADV
inlawrev-2960	837	18	negligent	negligent	ADJ
inlawrev-2960	837	19	due	due	ADP
inlawrev-2960	837	20	to	to	ADP
inlawrev-2960	837	21	the	the	DET
inlawrev-2960	837	22	s&l	s&l	PROPN
inlawrev-2960	837	23	management	management	NOUN
inlawrev-2960	837	24	's	's	PART
inlawrev-2960	837	25	misconduct	misconduct	NOUN
inlawrev-2960	837	26	which	which	PRON
inlawrev-2960	837	27	may	may	AUX
inlawrev-2960	837	28	be	be	AUX
inlawrev-2960	837	29	imputed	impute	VERB
inlawrev-2960	837	30	to	to	ADP
inlawrev-2960	837	31	the	the	DET
inlawrev-2960	837	32	fdic	fdic	PROPN
inlawrev-2960	837	33	.	.	PUNCT
inlawrev-2960	838	1	courts	court	NOUN
inlawrev-2960	838	2	have	have	AUX
inlawrev-2960	838	3	established	establish	VERB
inlawrev-2960	838	4	the	the	DET
inlawrev-2960	838	5	general	general	ADJ
inlawrev-2960	838	6	rule	rule	NOUN
inlawrev-2960	838	7	that	that	SCONJ
inlawrev-2960	838	8	the	the	DET
inlawrev-2960	838	9	knowledge	knowledge	NOUN
inlawrev-2960	838	10	or	or	CCONJ
inlawrev-2960	838	11	wrongdoing	wrongdoing	NOUN
inlawrev-2960	838	12	of	of	ADP
inlawrev-2960	838	13	an	an	DET
inlawrev-2960	838	14	institution	institution	NOUN
inlawrev-2960	838	15	's	's	PART
inlawrev-2960	838	16	agent	agent	NOUN
inlawrev-2960	838	17	may	may	AUX
inlawrev-2960	838	18	be	be	AUX
inlawrev-2960	838	19	imputed	impute	VERB
inlawrev-2960	838	20	to	to	ADP
inlawrev-2960	838	21	the	the	DET
inlawrev-2960	838	22	institution	institution	NOUN
inlawrev-2960	838	23	.	.	PUNCT
inlawrev-2960	839	1	'	'	PUNCT
inlawrev-2960	839	2	^"^	^"^	ADV
inlawrev-2960	839	3	however	however	ADV
inlawrev-2960	839	4	,	,	PUNCT
inlawrev-2960	839	5	courts	court	NOUN
inlawrev-2960	839	6	have	have	AUX
inlawrev-2960	839	7	made	make	VERB
inlawrev-2960	839	8	a	a	DET
inlawrev-2960	839	9	further	further	ADJ
inlawrev-2960	839	10	distinction	distinction	NOUN
inlawrev-2960	839	11	by	by	ADP
inlawrev-2960	839	12	stating	state	VERB
inlawrev-2960	839	13	that	that	SCONJ
inlawrev-2960	839	14	the	the	DET
inlawrev-2960	839	15	wrongdoing	wrongdoing	NOUN
inlawrev-2960	839	16	of	of	ADP
inlawrev-2960	839	17	a	a	DET
inlawrev-2960	839	18	corporation	corporation	NOUN
inlawrev-2960	839	19	's	's	PART
inlawrev-2960	839	20	management	management	NOUN
inlawrev-2960	839	21	can	can	AUX
inlawrev-2960	839	22	only	only	ADV
inlawrev-2960	839	23	be	be	AUX
inlawrev-2960	839	24	imputed	impute	VERB
inlawrev-2960	839	25	to	to	ADP
inlawrev-2960	839	26	the	the	DET
inlawrev-2960	839	27	corporation	corporation	NOUN
inlawrev-2960	839	28	when	when	SCONJ
inlawrev-2960	839	29	the	the	DET
inlawrev-2960	839	30	management	management	NOUN
inlawrev-2960	839	31	acts	act	VERB
inlawrev-2960	839	32	on	on	ADP
inlawrev-2960	839	33	behalf	behalf	NOUN
inlawrev-2960	839	34	of	of	ADP
inlawrev-2960	839	35	the	the	DET
inlawrev-2960	839	36	corporation,'*^	corporation,'*^	NOUN
inlawrev-2960	839	37	or	or	CCONJ
inlawrev-2960	839	38	expressed	express	VERB
inlawrev-2960	839	39	conversely	conversely	ADV
inlawrev-2960	839	40	in	in	ADP
inlawrev-2960	839	41	what	what	PRON
inlawrev-2960	839	42	is	be	AUX
inlawrev-2960	839	43	called	call	VERB
inlawrev-2960	839	44	the	the	PRON
inlawrev-2960	839	45	*	*	ADJ
inlawrev-2960	839	46	*	*	ADJ
inlawrev-2960	839	47	adverse	adverse	ADJ
inlawrev-2960	839	48	interest	interest	NOUN
inlawrev-2960	839	49	exception	exception	NOUN
inlawrev-2960	839	50	,	,	PUNCT
inlawrev-2960	839	51	"	"	PUNCT
inlawrev-2960	839	52	the	the	DET
inlawrev-2960	839	53	wrongdoing	wrongdoing	NOUN
inlawrev-2960	839	54	of	of	ADP
inlawrev-2960	839	55	a	a	DET
inlawrev-2960	839	56	corporation	corporation	NOUN
inlawrev-2960	839	57	's	's	PART
inlawrev-2960	839	58	management	management	NOUN
inlawrev-2960	839	59	can	can	AUX
inlawrev-2960	839	60	not	not	PART
inlawrev-2960	839	61	be	be	AUX
inlawrev-2960	839	62	imputed	impute	VERB
inlawrev-2960	839	63	to	to	ADP
inlawrev-2960	839	64	the	the	DET
inlawrev-2960	839	65	corporation	corporation	NOUN
inlawrev-2960	839	66	when	when	SCONJ
inlawrev-2960	839	67	the	the	DET
inlawrev-2960	839	68	management	management	NOUN
inlawrev-2960	839	69	acts	act	VERB
inlawrev-2960	839	70	to	to	ADP
inlawrev-2960	839	71	the	the	DET
inlawrev-2960	839	72	detriment	detriment	NOUN
inlawrev-2960	839	73	of	of	ADP
inlawrev-2960	839	74	the	the	DET
inlawrev-2960	839	75	corporation	corporation	NOUN
inlawrev-2960	839	76	.	.	PUNCT
inlawrev-2960	840	1	'*^	'*^	PROPN
inlawrev-2960	840	2	thus	thus	ADV
inlawrev-2960	840	3	,	,	PUNCT
inlawrev-2960	840	4	the	the	DET
inlawrev-2960	840	5	fdic	fdic	PROPN
inlawrev-2960	840	6	could	could	AUX
inlawrev-2960	840	7	respond	respond	VERB
inlawrev-2960	840	8	that	that	DET
inlawrev-2960	840	9	182	182	NUM
inlawrev-2960	840	10	.	.	PUNCT
inlawrev-2960	841	1	kolb	kolb	PROPN
inlawrev-2960	841	2	,	,	PUNCT
inlawrev-2960	841	3	supra	supra	PROPN
inlawrev-2960	841	4	note	note	PROPN
inlawrev-2960	841	5	175	175	NUM
inlawrev-2960	841	6	,	,	PUNCT
inlawrev-2960	841	7	at	at	ADP
inlawrev-2960	841	8	141	141	NUM
inlawrev-2960	841	9	.	.	PUNCT
inlawrev-2960	841	10	183	183	NUM
inlawrev-2960	841	11	.	.	PUNCT
inlawrev-2960	842	1	hirschberg	hirschberg	PROPN
inlawrev-2960	842	2	&	&	CCONJ
inlawrev-2960	842	3	univer	univer	PROPN
inlawrev-2960	842	4	,	,	PUNCT
inlawrev-2960	842	5	supra	supra	PROPN
inlawrev-2960	842	6	note	note	NOUN
inlawrev-2960	842	7	96	96	NUM
inlawrev-2960	842	8	,	,	PUNCT
inlawrev-2960	842	9	at	at	ADP
inlawrev-2960	842	10	129	129	NUM
inlawrev-2960	842	11	.	.	PUNCT
inlawrev-2960	843	1	e.g.	e.g.	ADV
inlawrev-2960	843	2	,	,	PUNCT
inlawrev-2960	843	3	emch	emch	ADJ
inlawrev-2960	843	4	v.	v.	ADP
inlawrev-2960	843	5	united	united	PROPN
inlawrev-2960	843	6	states	states	PROPN
inlawrev-2960	843	7	,	,	PUNCT
inlawrev-2960	843	8	630	630	NUM
inlawrev-2960	843	9	f.2d	f.2d	ADP
inlawrev-2960	843	10	523	523	NUM
inlawrev-2960	843	11	(	(	PUNCT
inlawrev-2960	843	12	7th	7th	ADJ
inlawrev-2960	843	13	cir	cir	NOUN
inlawrev-2960	843	14	.	.	PUNCT
inlawrev-2960	843	15	1980	1980	NUM
inlawrev-2960	843	16	)	)	PUNCT
inlawrev-2960	843	17	,	,	PUNCT
inlawrev-2960	843	18	cert	cert	NOUN
inlawrev-2960	843	19	,	,	PUNCT
inlawrev-2960	843	20	denied	deny	VERB
inlawrev-2960	843	21	,	,	PUNCT
inlawrev-2960	843	22	450	450	NUM
inlawrev-2960	843	23	u.s	u.s	PROPN
inlawrev-2960	843	24	.	.	PROPN
inlawrev-2960	843	25	966	966	NUM
inlawrev-2960	843	26	(	(	PUNCT
inlawrev-2960	843	27	1981	1981	NUM
inlawrev-2960	843	28	)	)	PUNCT
inlawrev-2960	843	29	(	(	PUNCT
inlawrev-2960	843	30	government	government	NOUN
inlawrev-2960	843	31	has	have	AUX
inlawrev-2960	843	32	not	not	PART
inlawrev-2960	843	33	waived	waive	VERB
inlawrev-2960	843	34	sovereign	sovereign	ADJ
inlawrev-2960	843	35	immunity	immunity	NOUN
inlawrev-2960	843	36	in	in	ADP
inlawrev-2960	843	37	regulation	regulation	NOUN
inlawrev-2960	843	38	of	of	ADP
inlawrev-2960	843	39	financial	financial	ADJ
inlawrev-2960	843	40	institutions	institution	NOUN
inlawrev-2960	843	41	because	because	SCONJ
inlawrev-2960	843	42	it	it	PRON
inlawrev-2960	843	43	is	be	AUX
inlawrev-2960	843	44	engaged	engage	VERB
inlawrev-2960	843	45	in	in	ADP
inlawrev-2960	843	46	discretionary	discretionary	ADJ
inlawrev-2960	843	47	activity	activity	NOUN
inlawrev-2960	843	48	)	)	PUNCT
inlawrev-2960	843	49	;	;	PUNCT
inlawrev-2960	844	1	fdic	fdic	PROPN
inlawrev-2960	844	2	v.	v.	PROPN
inlawrev-2960	844	3	ernst	ernst	PROPN
inlawrev-2960	844	4	&	&	CCONJ
inlawrev-2960	844	5	whinney	whinney	PROPN
inlawrev-2960	844	6	,	,	PUNCT
inlawrev-2960	844	7	no	no	NOUN
inlawrev-2960	844	8	.	.	PUNCT
inlawrev-2960	844	9	civ-3	civ-3	NOUN
inlawrev-2960	844	10	-	-	SYM
inlawrev-2960	844	11	87	87	NUM
inlawrev-2960	844	12	-	-	SYM
inlawrev-2960	844	13	364	364	NUM
inlawrev-2960	844	14	(	(	PUNCT
inlawrev-2960	844	15	e.d	e.d	PROPN
inlawrev-2960	844	16	.	.	PROPN
inlawrev-2960	844	17	tenn	tenn	PROPN
inlawrev-2960	844	18	.	.	PUNCT
inlawrev-2960	844	19	dec	dec	PROPN
inlawrev-2960	844	20	.	.	PROPN
inlawrev-2960	844	21	15	15	NUM
inlawrev-2960	844	22	,	,	PUNCT
inlawrev-2960	844	23	1987	1987	NUM
inlawrev-2960	844	24	)	)	PUNCT
inlawrev-2960	844	25	(	(	PUNCT
inlawrev-2960	844	26	fdic	fdic	PROPN
inlawrev-2960	844	27	's	's	PART
inlawrev-2960	844	28	pre	pre	ADJ
inlawrev-2960	844	29	-	-	ADJ
inlawrev-2960	844	30	closing	closing	ADJ
inlawrev-2960	844	31	activities	activity	NOUN
inlawrev-2960	844	32	not	not	PART
inlawrev-2960	844	33	subject	subject	ADJ
inlawrev-2960	844	34	to	to	ADP
inlawrev-2960	844	35	ordinary	ordinary	ADJ
inlawrev-2960	844	36	tort	tort	NOUN
inlawrev-2960	844	37	affirmative	affirmative	ADJ
inlawrev-2960	844	38	defenses	defense	NOUN
inlawrev-2960	844	39	)	)	PUNCT
inlawrev-2960	844	40	.	.	PUNCT
inlawrev-2960	845	1	184	184	X
inlawrev-2960	845	2	.	.	X
inlawrev-2960	845	3	restatement	restatement	NOUN
inlawrev-2960	845	4	(	(	PUNCT
inlawrev-2960	845	5	second	second	ADJ
inlawrev-2960	845	6	)	)	PUNCT
inlawrev-2960	845	7	of	of	ADP
inlawrev-2960	845	8	agency	agency	NOUN
inlawrev-2960	845	9	§	§	PROPN
inlawrev-2960	845	10	219	219	NUM
inlawrev-2960	845	11	(	(	PUNCT
inlawrev-2960	845	12	1969	1969	NUM
inlawrev-2960	845	13	)	)	PUNCT
inlawrev-2960	845	14	.	.	PUNCT
inlawrev-2960	846	1	see	see	VERB
inlawrev-2960	846	2	also	also	ADV
inlawrev-2960	846	3	prosser	prosser	PROPN
inlawrev-2960	846	4	&	&	CCONJ
inlawrev-2960	846	5	keeton	keeton	PROPN
inlawrev-2960	846	6	,	,	PUNCT
inlawrev-2960	846	7	supra	supra	PROPN
inlawrev-2960	846	8	note	note	PROPN
inlawrev-2960	846	9	94	94	NUM
inlawrev-2960	846	10	,	,	PUNCT
inlawrev-2960	846	11	§	§	PROPN
inlawrev-2960	846	12	§	§	PROPN
inlawrev-2960	846	13	69	69	NUM
inlawrev-2960	846	14	-	-	SYM
inlawrev-2960	846	15	70	70	NUM
inlawrev-2960	846	16	;	;	PUNCT
inlawrev-2960	846	17	defendants	defendant	NOUN
inlawrev-2960	846	18	'	'	PART
inlawrev-2960	846	19	memo	memo	NOUN
inlawrev-2960	846	20	,	,	PUNCT
inlawrev-2960	846	21	fdic	fdic	PROPN
inlawrev-2960	846	22	v.	v.	PROPN
inlawrev-2960	846	23	ernst	ernst	PROPN
inlawrev-2960	846	24	&	&	CCONJ
inlawrev-2960	846	25	young	young	ADJ
inlawrev-2960	846	26	,	,	PUNCT
inlawrev-2960	846	27	supra	supra	ADJ
inlawrev-2960	846	28	note	note	NOUN
inlawrev-2960	846	29	167	167	NUM
inlawrev-2960	846	30	,	,	PUNCT
inlawrev-2960	846	31	at	at	ADP
inlawrev-2960	846	32	19	19	NUM
inlawrev-2960	846	33	-	-	SYM
inlawrev-2960	846	34	29	29	NUM
inlawrev-2960	846	35	;	;	PUNCT
inlawrev-2960	846	36	defendants	defendant	NOUN
inlawrev-2960	846	37	'	'	PART
inlawrev-2960	846	38	reply	reply	NOUN
inlawrev-2960	846	39	brief	brief	NOUN
inlawrev-2960	846	40	in	in	ADP
inlawrev-2960	846	41	support	support	NOUN
inlawrev-2960	846	42	of	of	ADP
inlawrev-2960	846	43	their	their	PRON
inlawrev-2960	846	44	motion	motion	NOUN
inlawrev-2960	846	45	for	for	ADP
inlawrev-2960	846	46	summary	summary	NOUN
inlawrev-2960	846	47	judgment	judgment	NOUN
inlawrev-2960	846	48	at	at	ADP
inlawrev-2960	846	49	2	2	NUM
inlawrev-2960	846	50	,	,	PUNCT
inlawrev-2960	846	51	fdic	fdic	PROPN
inlawrev-2960	846	52	v.	v.	PROPN
inlawrev-2960	846	53	ernst	ernst	PROPN
inlawrev-2960	846	54	&	&	CCONJ
inlawrev-2960	846	55	young	young	PROPN
inlawrev-2960	846	56	&	&	CCONJ
inlawrev-2960	846	57	arthur	arthur	PROPN
inlawrev-2960	846	58	young	young	PROPN
inlawrev-2960	846	59	&	&	CCONJ
inlawrev-2960	846	60	co.	co.	PROPN
inlawrev-2960	846	61	,	,	PUNCT
inlawrev-2960	846	62	no	no	INTJ
inlawrev-2960	846	63	.	.	PUNCT
inlawrev-2960	847	1	ca3	ca3	PROPN
inlawrev-2960	847	2	-	-	PUNCT
inlawrev-2960	847	3	90	90	NUM
inlawrev-2960	847	4	-	-	PUNCT
inlawrev-2960	847	5	0490	0490	NUM
inlawrev-2960	847	6	(	(	PUNCT
inlawrev-2960	847	7	n.d	n.d	PROPN
inlawrev-2960	847	8	.	.	PROPN
inlawrev-2960	847	9	tex	tex	PROPN
inlawrev-2960	847	10	.	.	PROPN
inlawrev-2960	847	11	filed	file	VERB
inlawrev-2960	847	12	apr	apr	PROPN
inlawrev-2960	847	13	.	.	PROPN
inlawrev-2960	847	14	19	19	NUM
inlawrev-2960	847	15	,	,	PUNCT
inlawrev-2960	847	16	1991	1991	NUM
inlawrev-2960	847	17	)	)	PUNCT
inlawrev-2960	848	1	[	[	X
inlawrev-2960	848	2	hereinafter	hereinafter	NOUN
inlawrev-2960	848	3	defendants	defendant	NOUN
inlawrev-2960	848	4	'	'	PART
inlawrev-2960	848	5	reply	reply	NOUN
inlawrev-2960	848	6	brief	brief	NOUN
inlawrev-2960	848	7	,	,	PUNCT
inlawrev-2960	848	8	fdic	fdic	PROPN
inlawrev-2960	848	9	v.	v.	PROPN
inlawrev-2960	848	10	ernst	ernst	PROPN
inlawrev-2960	848	11	&	&	CCONJ
inlawrev-2960	848	12	young	young	PROPN
inlawrev-2960	848	13	]	]	PUNCT
inlawrev-2960	848	14	;	;	PUNCT
inlawrev-2960	848	15	fdic	fdic	PROPN
inlawrev-2960	848	16	's	's	PART
inlawrev-2960	848	17	brief	brief	NOUN
inlawrev-2960	848	18	in	in	ADP
inlawrev-2960	848	19	opposition	opposition	NOUN
inlawrev-2960	848	20	,	,	PUNCT
inlawrev-2960	848	21	fdic	fdic	PROPN
inlawrev-2960	848	22	v.	v.	PROPN
inlawrev-2960	848	23	ernst	ernst	PROPN
inlawrev-2960	848	24	&	&	CCONJ
inlawrev-2960	848	25	young	young	ADJ
inlawrev-2960	848	26	,	,	PUNCT
inlawrev-2960	848	27	supra	supra	PROPN
inlawrev-2960	848	28	note	note	NOUN
inlawrev-2960	848	29	152	152	NUM
inlawrev-2960	848	30	,	,	PUNCT
inlawrev-2960	848	31	at	at	ADP
inlawrev-2960	848	32	8	8	NUM
inlawrev-2960	848	33	.	.	NOUN
inlawrev-2960	848	34	185	185	NUM
inlawrev-2960	848	35	.	.	PUNCT
inlawrev-2960	849	1	cenco	cenco	PROPN
inlawrev-2960	849	2	,	,	PUNCT
inlawrev-2960	849	3	inc	inc	PROPN
inlawrev-2960	849	4	.	.	PROPN
inlawrev-2960	849	5	v.	v.	ADP
inlawrev-2960	849	6	seidman	seidman	PROPN
inlawrev-2960	849	7	&	&	CCONJ
inlawrev-2960	849	8	seidman	seidman	PROPN
inlawrev-2960	849	9	,	,	PUNCT
inlawrev-2960	849	10	686	686	NUM
inlawrev-2960	849	11	f.2d	f.2d	NOUN
inlawrev-2960	849	12	449	449	NUM
inlawrev-2960	849	13	(	(	PUNCT
inlawrev-2960	849	14	7th	7th	ADJ
inlawrev-2960	849	15	cir	cir	NOUN
inlawrev-2960	849	16	.	.	PUNCT
inlawrev-2960	849	17	)	)	PUNCT
inlawrev-2960	849	18	,	,	PUNCT
inlawrev-2960	849	19	cert	cert	NOUN
inlawrev-2960	849	20	,	,	PUNCT
inlawrev-2960	849	21	denied	deny	VERB
inlawrev-2960	849	22	,	,	PUNCT
inlawrev-2960	850	1	459	459	NUM
inlawrev-2960	850	2	u.s	u.s	PROPN
inlawrev-2960	850	3	.	.	PROPN
inlawrev-2960	850	4	880	880	NUM
inlawrev-2960	850	5	(	(	PUNCT
inlawrev-2960	850	6	1982	1982	NUM
inlawrev-2960	850	7	)	)	PUNCT
inlawrev-2960	850	8	.	.	PUNCT
inlawrev-2960	851	1	in	in	ADP
inlawrev-2960	851	2	cenco	cenco	PROPN
inlawrev-2960	851	3	,	,	PUNCT
inlawrev-2960	851	4	inc	inc	PROPN
inlawrev-2960	851	5	.	.	PROPN
inlawrev-2960	851	6	v.	v.	ADP
inlawrev-2960	851	7	seidman	seidman	PROPN
inlawrev-2960	851	8	&	&	CCONJ
inlawrev-2960	851	9	seidman	seidman	PROPN
inlawrev-2960	851	10	,	,	PUNCT
inlawrev-2960	851	11	a	a	DET
inlawrev-2960	851	12	company	company	NOUN
inlawrev-2960	851	13	sued	sue	VERB
inlawrev-2960	851	14	its	its	PRON
inlawrev-2960	851	15	auditors	auditor	NOUN
inlawrev-2960	851	16	,	,	PUNCT
inlawrev-2960	851	17	and	and	CCONJ
inlawrev-2960	851	18	the	the	DET
inlawrev-2960	851	19	auditors	auditor	NOUN
inlawrev-2960	851	20	asserted	assert	VERB
inlawrev-2960	851	21	the	the	DET
inlawrev-2960	851	22	wrongdoing	wrongdoing	NOUN
inlawrev-2960	851	23	of	of	ADP
inlawrev-2960	851	24	the	the	DET
inlawrev-2960	851	25	company	company	NOUN
inlawrev-2960	851	26	's	's	PART
inlawrev-2960	851	27	management	management	NOUN
inlawrev-2960	851	28	as	as	ADP
inlawrev-2960	851	29	a	a	DET
inlawrev-2960	851	30	defense	defense	NOUN
inlawrev-2960	851	31	.	.	PUNCT
inlawrev-2960	852	1	the	the	DET
inlawrev-2960	852	2	seventh	seventh	ADJ
inlawrev-2960	852	3	circuit	circuit	NOUN
inlawrev-2960	852	4	court	court	NOUN
inlawrev-2960	852	5	of	of	ADP
inlawrev-2960	852	6	appeals	appeal	NOUN
inlawrev-2960	852	7	held	hold	VERB
inlawrev-2960	852	8	that	that	SCONJ
inlawrev-2960	852	9	because	because	SCONJ
inlawrev-2960	852	10	the	the	DET
inlawrev-2960	852	11	company	company	NOUN
inlawrev-2960	852	12	's	's	PART
inlawrev-2960	852	13	managers	manager	NOUN
inlawrev-2960	852	14	were	be	AUX
inlawrev-2960	852	15	acting	act	VERB
inlawrev-2960	852	16	for	for	ADP
inlawrev-2960	852	17	the	the	DET
inlawrev-2960	852	18	benefit	benefit	NOUN
inlawrev-2960	852	19	of	of	ADP
inlawrev-2960	852	20	the	the	DET
inlawrev-2960	852	21	company	company	NOUN
inlawrev-2960	852	22	,	,	PUNCT
inlawrev-2960	852	23	their	their	PRON
inlawrev-2960	852	24	wrongdoing	wrongdoing	NOUN
inlawrev-2960	852	25	could	could	AUX
inlawrev-2960	852	26	be	be	AUX
inlawrev-2960	852	27	imputed	impute	VERB
inlawrev-2960	852	28	to	to	ADP
inlawrev-2960	852	29	the	the	DET
inlawrev-2960	852	30	company	company	NOUN
inlawrev-2960	852	31	,	,	PUNCT
inlawrev-2960	852	32	and	and	CCONJ
inlawrev-2960	852	33	thus	thus	ADV
inlawrev-2960	852	34	the	the	DET
inlawrev-2960	852	35	auditors	auditor	NOUN
inlawrev-2960	852	36	could	could	AUX
inlawrev-2960	852	37	use	use	VERB
inlawrev-2960	852	38	the	the	DET
inlawrev-2960	852	39	wrongdoing	wrongdoing	NOUN
inlawrev-2960	852	40	of	of	ADP
inlawrev-2960	852	41	the	the	DET
inlawrev-2960	852	42	company	company	NOUN
inlawrev-2960	852	43	's	's	PART
inlawrev-2960	852	44	managers	manager	NOUN
inlawrev-2960	852	45	as	as	ADP
inlawrev-2960	852	46	a	a	DET
inlawrev-2960	852	47	defense	defense	NOUN
inlawrev-2960	852	48	.	.	PUNCT
inlawrev-2960	853	1	i	i	PRON
inlawrev-2960	853	2	d.	d.	PROPN
inlawrev-2960	853	3	at	at	ADP
inlawrev-2960	853	4	456	456	NUM
inlawrev-2960	853	5	.	.	PUNCT
inlawrev-2960	854	1	the	the	DET
inlawrev-2960	854	2	court	court	NOUN
inlawrev-2960	854	3	reasoned	reason	VERB
inlawrev-2960	854	4	that	that	SCONJ
inlawrev-2960	854	5	a	a	DET
inlawrev-2960	854	6	judgment	judgment	NOUN
inlawrev-2960	854	7	for	for	ADP
inlawrev-2960	854	8	the	the	DET
inlawrev-2960	854	9	company	company	NOUN
inlawrev-2960	854	10	would	would	AUX
inlawrev-2960	854	11	have	have	AUX
inlawrev-2960	854	12	had	have	VERB
inlawrev-2960	854	13	the	the	DET
inlawrev-2960	854	14	effect	effect	NOUN
inlawrev-2960	854	15	of	of	ADP
inlawrev-2960	854	16	rewarding	reward	VERB
inlawrev-2960	854	17	the	the	DET
inlawrev-2960	854	18	managers	manager	NOUN
inlawrev-2960	854	19	for	for	ADP
inlawrev-2960	854	20	their	their	PRON
inlawrev-2960	854	21	misconduct	misconduct	NOUN
inlawrev-2960	854	22	because	because	SCONJ
inlawrev-2960	854	23	they	they	PRON
inlawrev-2960	854	24	were	be	AUX
inlawrev-2960	854	25	also	also	ADV
inlawrev-2960	854	26	shareholders	shareholder	NOUN
inlawrev-2960	854	27	in	in	ADP
inlawrev-2960	854	28	the	the	DET
inlawrev-2960	854	29	company	company	NOUN
inlawrev-2960	854	30	.	.	PUNCT
inlawrev-2960	855	1	i	i	PRON
inlawrev-2960	855	2	d.	d.	PROPN
inlawrev-2960	855	3	at	at	ADP
inlawrev-2960	855	4	455	455	NUM
inlawrev-2960	855	5	.	.	PUNCT
inlawrev-2960	856	1	186	186	NUM
inlawrev-2960	856	2	.	.	PUNCT
inlawrev-2960	857	1	schacht	schacht	PROPN
inlawrev-2960	857	2	v.	v.	PROPN
inlawrev-2960	857	3	brown	brown	PROPN
inlawrev-2960	857	4	,	,	PUNCT
inlawrev-2960	857	5	711	711	NUM
inlawrev-2960	857	6	f.2d	f.2d	NOUN
inlawrev-2960	857	7	1343	1343	NUM
inlawrev-2960	857	8	(	(	PUNCT
inlawrev-2960	857	9	7th	7th	ADJ
inlawrev-2960	857	10	cir	cir	NOUN
inlawrev-2960	857	11	.	.	PUNCT
inlawrev-2960	857	12	)	)	PUNCT
inlawrev-2960	857	13	,	,	PUNCT
inlawrev-2960	857	14	cert	cert	NOUN
inlawrev-2960	857	15	,	,	PUNCT
inlawrev-2960	857	16	denied	deny	VERB
inlawrev-2960	857	17	,	,	PUNCT
inlawrev-2960	858	1	464	464	NUM
inlawrev-2960	858	2	u.s	u.s	PROPN
inlawrev-2960	858	3	.	.	PROPN
inlawrev-2960	858	4	1002	1002	NUM
inlawrev-2960	858	5	(	(	PUNCT
inlawrev-2960	858	6	1983	1983	NUM
inlawrev-2960	858	7	)	)	PUNCT
inlawrev-2960	858	8	.	.	PUNCT
inlawrev-2960	859	1	in	in	ADP
inlawrev-2960	859	2	schacht	schacht	PROPN
inlawrev-2960	859	3	v.	v.	ADP
inlawrev-2960	859	4	brown	brown	PROPN
inlawrev-2960	859	5	,	,	PUNCT
inlawrev-2960	859	6	the	the	DET
inlawrev-2960	859	7	seventh	seventh	ADJ
inlawrev-2960	859	8	circuit	circuit	NOUN
inlawrev-2960	859	9	court	court	NOUN
inlawrev-2960	859	10	of	of	ADP
inlawrev-2960	859	11	appeals	appeal	NOUN
inlawrev-2960	859	12	held	hold	VERB
inlawrev-2960	859	13	that	that	SCONJ
inlawrev-2960	859	14	management	management	NOUN
inlawrev-2960	859	15	misconduct	misconduct	NOUN
inlawrev-2960	859	16	could	could	AUX
inlawrev-2960	859	17	not	not	PART
inlawrev-2960	859	18	be	be	AUX
inlawrev-2960	859	19	imputed	impute	VERB
inlawrev-2960	859	20	to	to	ADP
inlawrev-2960	859	21	the	the	DET
inlawrev-2960	859	22	corporation	corporation	NOUN
inlawrev-2960	859	23	when	when	SCONJ
inlawrev-2960	859	24	the	the	DET
inlawrev-2960	859	25	management	management	NOUN
inlawrev-2960	859	26	's	's	PART
inlawrev-2960	859	27	actions	action	NOUN
inlawrev-2960	859	28	were	be	AUX
inlawrev-2960	859	29	adverse	adverse	ADJ
inlawrev-2960	859	30	to	to	ADP
inlawrev-2960	859	31	the	the	DET
inlawrev-2960	859	32	corporation	corporation	NOUN
inlawrev-2960	859	33	.	.	PUNCT
inlawrev-2960	860	1	in	in	ADP
inlawrev-2960	860	2	schacht	schacht	NOUN
inlawrev-2960	860	3	,	,	PUNCT
inlawrev-2960	860	4	the	the	DET
inlawrev-2960	860	5	state	state	NOUN
inlawrev-2960	860	6	of	of	ADP
inlawrev-2960	860	7	illinois	illinois	PROPN
inlawrev-2960	860	8	(	(	PUNCT
inlawrev-2960	860	9	as	as	ADP
inlawrev-2960	860	10	the	the	DET
inlawrev-2960	860	11	receiver	receiver	NOUN
inlawrev-2960	860	12	of	of	ADP
inlawrev-2960	860	13	an	an	DET
inlawrev-2960	860	14	insurance	insurance	NOUN
inlawrev-2960	860	15	company	company	NOUN
inlawrev-2960	860	16	)	)	PUNCT
inlawrev-2960	860	17	sued	sue	VERB
inlawrev-2960	860	18	the	the	DET
inlawrev-2960	860	19	insurance	insurance	NOUN
inlawrev-2960	860	20	company	company	NOUN
inlawrev-2960	860	21	's	's	PART
inlawrev-2960	860	22	auditors	auditor	NOUN
inlawrev-2960	860	23	,	,	PUNCT
inlawrev-2960	860	24	and	and	CCONJ
inlawrev-2960	860	25	the	the	DET
inlawrev-2960	860	26	auditors	auditor	NOUN
inlawrev-2960	860	27	asserted	assert	VERB
inlawrev-2960	860	28	the	the	DET
inlawrev-2960	860	29	wrongdoing	wrongdoing	NOUN
inlawrev-2960	860	30	of	of	ADP
inlawrev-2960	860	31	the	the	DET
inlawrev-2960	860	32	insurance	insurance	NOUN
inlawrev-2960	860	33	company	company	NOUN
inlawrev-2960	860	34	's	's	PART
inlawrev-2960	860	35	management	management	NOUN
inlawrev-2960	860	36	as	as	ADP
inlawrev-2960	860	37	a	a	DET
inlawrev-2960	860	38	defense	defense	NOUN
inlawrev-2960	860	39	.	.	PUNCT
inlawrev-2960	861	1	the	the	DET
inlawrev-2960	861	2	court	court	NOUN
inlawrev-2960	861	3	held	hold	VERB
inlawrev-2960	861	4	that	that	SCONJ
inlawrev-2960	861	5	because	because	SCONJ
inlawrev-2960	861	6	the	the	DET
inlawrev-2960	861	7	510	510	NUM
inlawrev-2960	861	8	indiana	indiana	PROPN
inlawrev-2960	861	9	law	law	NOUN
inlawrev-2960	861	10	review	review	NOUN
inlawrev-2960	861	11	[	[	X
inlawrev-2960	861	12	vol	vol	NOUN
inlawrev-2960	861	13	.	.	PUNCT
inlawrev-2960	861	14	25:475	25:475	NUM
inlawrev-2960	861	15	the	the	DET
inlawrev-2960	861	16	fdic	fdic	PROPN
inlawrev-2960	861	17	is	be	AUX
inlawrev-2960	861	18	not	not	PART
inlawrev-2960	861	19	contributorily	contributorily	ADV
inlawrev-2960	861	20	negligent	negligent	ADJ
inlawrev-2960	861	21	due	due	ADP
inlawrev-2960	861	22	to	to	ADP
inlawrev-2960	861	23	the	the	DET
inlawrev-2960	861	24	wrongdoing	wrongdoing	NOUN
inlawrev-2960	861	25	of	of	ADP
inlawrev-2960	861	26	s&l	s&l	NOUN
inlawrev-2960	861	27	management	management	NOUN
inlawrev-2960	861	28	because	because	SCONJ
inlawrev-2960	861	29	under	under	ADP
inlawrev-2960	861	30	the	the	DET
inlawrev-2960	861	31	*	*	ADJ
inlawrev-2960	861	32	*	*	ADJ
inlawrev-2960	861	33	adverse	adverse	ADJ
inlawrev-2960	861	34	interest	interest	NOUN
inlawrev-2960	861	35	exception	exception	NOUN
inlawrev-2960	861	36	,	,	PUNCT
inlawrev-2960	861	37	'	'	PUNCT
inlawrev-2960	861	38	*	*	PUNCT
inlawrev-2960	861	39	the	the	DET
inlawrev-2960	861	40	wrongdoing	wrongdoing	NOUN
inlawrev-2960	861	41	of	of	ADP
inlawrev-2960	861	42	the	the	DET
inlawrev-2960	861	43	s&l	s&l	PROPN
inlawrev-2960	861	44	's	's	PART
inlawrev-2960	861	45	management	management	NOUN
inlawrev-2960	861	46	can	can	AUX
inlawrev-2960	861	47	not	not	PART
inlawrev-2960	861	48	be	be	AUX
inlawrev-2960	861	49	imputed	impute	VERB
inlawrev-2960	861	50	to	to	ADP
inlawrev-2960	861	51	the	the	DET
inlawrev-2960	861	52	s&l	s&l	PROPN
inlawrev-2960	861	53	and	and	CCONJ
inlawrev-2960	861	54	subsequently	subsequently	ADV
inlawrev-2960	861	55	to	to	ADP
inlawrev-2960	861	56	the	the	DET
inlawrev-2960	861	57	fdic	fdic	PROPN
inlawrev-2960	861	58	because	because	SCONJ
inlawrev-2960	861	59	the	the	DET
inlawrev-2960	861	60	s&l	s&l	NOUN
inlawrev-2960	861	61	managers	manager	NOUN
inlawrev-2960	861	62	acted	act	VERB
inlawrev-2960	861	63	to	to	ADP
inlawrev-2960	861	64	the	the	DET
inlawrev-2960	861	65	detriment	detriment	NOUN
inlawrev-2960	861	66	of	of	ADP
inlawrev-2960	861	67	the	the	DET
inlawrev-2960	861	68	s&l	s&l	PROPN
inlawrev-2960	861	69	.	.	PUNCT
inlawrev-2960	862	1	'^	'^	PROPN
inlawrev-2960	862	2	'	'	PUNCT
inlawrev-2960	862	3	therefore	therefore	ADV
inlawrev-2960	862	4	,	,	PUNCT
inlawrev-2960	862	5	an	an	DET
inlawrev-2960	862	6	accounting	accounting	NOUN
inlawrev-2960	862	7	firm	firm	NOUN
inlawrev-2960	862	8	most	most	ADV
inlawrev-2960	862	9	likely	likely	ADV
inlawrev-2960	862	10	could	could	AUX
inlawrev-2960	862	11	not	not	PART
inlawrev-2960	862	12	succeed	succeed	VERB
inlawrev-2960	862	13	on	on	ADP
inlawrev-2960	862	14	the	the	DET
inlawrev-2960	862	15	derivative	derivative	ADJ
inlawrev-2960	862	16	contributory	contributory	NOUN
inlawrev-2960	862	17	negligence	negligence	NOUN
inlawrev-2960	862	18	defense	defense	NOUN
inlawrev-2960	862	19	.	.	PUNCT
inlawrev-2960	863	1	'^	'^	PROPN
inlawrev-2960	863	2	*	*	PROPN
inlawrev-2960	863	3	another	another	DET
inlawrev-2960	863	4	fdic	fdic	ADJ
inlawrev-2960	863	5	argument	argument	NOUN
inlawrev-2960	863	6	against	against	ADP
inlawrev-2960	863	7	the	the	DET
inlawrev-2960	863	8	imputation	imputation	NOUN
inlawrev-2960	863	9	of	of	ADP
inlawrev-2960	863	10	the	the	DET
inlawrev-2960	863	11	s&l	s&l	PROPN
inlawrev-2960	863	12	management	management	NOUN
inlawrev-2960	863	13	's	's	PART
inlawrev-2960	863	14	misconduct	misconduct	NOUN
inlawrev-2960	863	15	to	to	ADP
inlawrev-2960	863	16	the	the	DET
inlawrev-2960	863	17	s&l	s&l	PROPN
inlawrev-2960	863	18	and	and	CCONJ
inlawrev-2960	863	19	subsequently	subsequently	ADV
inlawrev-2960	863	20	to	to	ADP
inlawrev-2960	863	21	the	the	DET
inlawrev-2960	863	22	fdic	fdic	PROPN
inlawrev-2960	863	23	is	be	AUX
inlawrev-2960	863	24	to	to	PART
inlawrev-2960	863	25	distinguish	distinguish	VERB
inlawrev-2960	863	26	between	between	ADP
inlawrev-2960	863	27	the	the	DET
inlawrev-2960	863	28	s&l	s&l	PROPN
inlawrev-2960	863	29	management	management	NOUN
inlawrev-2960	863	30	and	and	CCONJ
inlawrev-2960	863	31	the	the	DET
inlawrev-2960	863	32	s&l	s&l	PROPN
inlawrev-2960	863	33	institution	institution	NOUN
inlawrev-2960	863	34	.	.	PUNCT
inlawrev-2960	864	1	the	the	DET
inlawrev-2960	864	2	fdic	fdic	PROPN
inlawrev-2960	864	3	could	could	AUX
inlawrev-2960	864	4	argue	argue	VERB
inlawrev-2960	864	5	that	that	SCONJ
inlawrev-2960	864	6	because	because	SCONJ
inlawrev-2960	864	7	the	the	DET
inlawrev-2960	864	8	fdic	fdic	PROPN
inlawrev-2960	864	9	could	could	AUX
inlawrev-2960	864	10	sue	sue	VERB
inlawrev-2960	864	11	the	the	DET
inlawrev-2960	864	12	s&l	s&l	PROPN
inlawrev-2960	864	13	management	management	NOUN
inlawrev-2960	864	14	if	if	SCONJ
inlawrev-2960	864	15	it	it	PRON
inlawrev-2960	864	16	desired	desire	VERB
inlawrev-2960	864	17	,	,	PUNCT
inlawrev-2960	864	18	s&l	s&l	NOUN
inlawrev-2960	864	19	management	management	NOUN
inlawrev-2960	864	20	and	and	CCONJ
inlawrev-2960	864	21	the	the	DET
inlawrev-2960	864	22	s&l	s&l	PROPN
inlawrev-2960	864	23	institution/	institution/	NUM
inlawrev-2960	864	24	fdic	fdic	PROPN
inlawrev-2960	864	25	are	be	AUX
inlawrev-2960	864	26	not	not	PART
inlawrev-2960	864	27	one	one	NUM
inlawrev-2960	864	28	in	in	ADP
inlawrev-2960	864	29	the	the	DET
inlawrev-2960	864	30	same	same	ADJ
inlawrev-2960	864	31	.	.	PUNCT
inlawrev-2960	865	1	thus	thus	ADV
inlawrev-2960	865	2	,	,	PUNCT
inlawrev-2960	865	3	the	the	DET
inlawrev-2960	865	4	misconduct	misconduct	NOUN
inlawrev-2960	865	5	of	of	ADP
inlawrev-2960	865	6	the	the	DET
inlawrev-2960	865	7	s&l	s&l	PROPN
inlawrev-2960	865	8	management	management	NOUN
inlawrev-2960	865	9	should	should	AUX
inlawrev-2960	865	10	not	not	PART
inlawrev-2960	865	11	be	be	AUX
inlawrev-2960	865	12	imputed	impute	VERB
inlawrev-2960	865	13	to	to	ADP
inlawrev-2960	865	14	the	the	DET
inlawrev-2960	865	15	s&l	s&l	PROPN
inlawrev-2960	865	16	institution	institution	NOUN
inlawrev-2960	865	17	and	and	CCONJ
inlawrev-2960	865	18	subsequently	subsequently	ADV
inlawrev-2960	865	19	to	to	ADP
inlawrev-2960	865	20	the	the	DET
inlawrev-2960	865	21	fdic	fdic	PROPN
inlawrev-2960	865	22	in	in	ADP
inlawrev-2960	865	23	a	a	DET
inlawrev-2960	865	24	contributory	contributory	NOUN
inlawrev-2960	865	25	negligence	negligence	NOUN
inlawrev-2960	865	26	defense	defense	NOUN
inlawrev-2960	865	27	.	.	PUNCT
inlawrev-2960	866	1	'	'	PUNCT
inlawrev-2960	866	2	^^	^^	PUNCT
inlawrev-2960	866	3	however	however	ADV
inlawrev-2960	866	4	,	,	PUNCT
inlawrev-2960	866	5	an	an	DET
inlawrev-2960	866	6	accounting	accounting	NOUN
inlawrev-2960	866	7	firm	firm	NOUN
inlawrev-2960	866	8	might	might	AUX
inlawrev-2960	866	9	respond	respond	VERB
inlawrev-2960	866	10	that	that	SCONJ
inlawrev-2960	866	11	,	,	PUNCT
inlawrev-2960	866	12	if	if	SCONJ
inlawrev-2960	866	13	the	the	DET
inlawrev-2960	866	14	fdic	fdic	PROPN
inlawrev-2960	866	15	is	be	AUX
inlawrev-2960	866	16	allowed	allow	VERB
inlawrev-2960	866	17	to	to	PART
inlawrev-2960	866	18	divorce	divorce	VERB
inlawrev-2960	866	19	itself	itself	PRON
inlawrev-2960	866	20	from	from	ADP
inlawrev-2960	866	21	s&l	s&l	PROPN
inlawrev-2960	866	22	management	management	NOUN
inlawrev-2960	866	23	,	,	PUNCT
inlawrev-2960	866	24	so	so	ADV
inlawrev-2960	866	25	too	too	ADV
inlawrev-2960	866	26	should	should	AUX
inlawrev-2960	866	27	an	an	DET
inlawrev-2960	866	28	accounting	accounting	NOUN
inlawrev-2960	866	29	firm	firm	NOUN
inlawrev-2960	866	30	be	be	AUX
inlawrev-2960	866	31	allowed	allow	VERB
inlawrev-2960	866	32	to	to	PART
inlawrev-2960	866	33	divorce	divorce	VERB
inlawrev-2960	866	34	itself	itself	PRON
inlawrev-2960	866	35	from	from	ADP
inlawrev-2960	866	36	its	its	PRON
inlawrev-2960	866	37	few	few	ADJ
inlawrev-2960	866	38	incompetent	incompetent	ADJ
inlawrev-2960	866	39	auditors	auditor	NOUN
inlawrev-2960	866	40	.	.	PUNCT
inlawrev-2960	866	41	'	'	PUNCT
inlawrev-2960	867	1	^	^	NOUN
inlawrev-2960	867	2	°	°	ADP
inlawrev-2960	867	3	in	in	ADP
inlawrev-2960	867	4	summary	summary	NOUN
inlawrev-2960	867	5	,	,	PUNCT
inlawrev-2960	867	6	in	in	ADP
inlawrev-2960	867	7	the	the	DET
inlawrev-2960	867	8	fdic	fdic	PROPN
inlawrev-2960	867	9	's	's	PART
inlawrev-2960	867	10	suits	suit	NOUN
inlawrev-2960	867	11	against	against	ADP
inlawrev-2960	867	12	accounting	accounting	NOUN
inlawrev-2960	867	13	firms	firm	NOUN
inlawrev-2960	867	14	for	for	ADP
inlawrev-2960	867	15	the	the	DET
inlawrev-2960	867	16	accountants	accountant	NOUN
inlawrev-2960	867	17	'	'	PART
inlawrev-2960	867	18	audits	audits	NOUN
inlawrev-2960	867	19	of	of	ADP
inlawrev-2960	867	20	failed	failed	ADJ
inlawrev-2960	867	21	s&ls	s&ls	PROPN
inlawrev-2960	867	22	,	,	PUNCT
inlawrev-2960	867	23	the	the	DET
inlawrev-2960	867	24	fdic	fdic	PROPN
inlawrev-2960	867	25	may	may	AUX
inlawrev-2960	867	26	have	have	VERB
inlawrev-2960	867	27	difficulty	difficulty	NOUN
inlawrev-2960	867	28	insurance	insurance	NOUN
inlawrev-2960	867	29	company	company	NOUN
inlawrev-2960	867	30	's	's	PART
inlawrev-2960	867	31	management	management	NOUN
inlawrev-2960	867	32	had	have	AUX
inlawrev-2960	867	33	acted	act	VERB
inlawrev-2960	867	34	to	to	ADP
inlawrev-2960	867	35	the	the	DET
inlawrev-2960	867	36	detriment	detriment	NOUN
inlawrev-2960	867	37	of	of	ADP
inlawrev-2960	867	38	the	the	DET
inlawrev-2960	867	39	company	company	NOUN
inlawrev-2960	867	40	,	,	PUNCT
inlawrev-2960	867	41	the	the	DET
inlawrev-2960	867	42	wrongdoing	wrongdoing	NOUN
inlawrev-2960	867	43	of	of	ADP
inlawrev-2960	867	44	management	management	NOUN
inlawrev-2960	867	45	could	could	AUX
inlawrev-2960	867	46	not	not	PART
inlawrev-2960	867	47	be	be	AUX
inlawrev-2960	867	48	imputed	impute	VERB
inlawrev-2960	867	49	to	to	ADP
inlawrev-2960	867	50	the	the	DET
inlawrev-2960	867	51	company	company	NOUN
inlawrev-2960	867	52	or	or	CCONJ
inlawrev-2960	867	53	subsequently	subsequently	ADV
inlawrev-2960	867	54	to	to	ADP
inlawrev-2960	867	55	the	the	DET
inlawrev-2960	867	56	receiver	receiver	NOUN
inlawrev-2960	867	57	.	.	PUNCT
inlawrev-2960	868	1	therefore	therefore	ADV
inlawrev-2960	868	2	,	,	PUNCT
inlawrev-2960	868	3	the	the	DET
inlawrev-2960	868	4	auditors	auditor	NOUN
inlawrev-2960	868	5	could	could	AUX
inlawrev-2960	868	6	not	not	PART
inlawrev-2960	868	7	use	use	VERB
inlawrev-2960	868	8	the	the	DET
inlawrev-2960	868	9	wrongdoing	wrongdoing	NOUN
inlawrev-2960	868	10	of	of	ADP
inlawrev-2960	868	11	the	the	DET
inlawrev-2960	868	12	company	company	NOUN
inlawrev-2960	868	13	's	's	PART
inlawrev-2960	868	14	managers	manager	NOUN
inlawrev-2960	868	15	as	as	ADP
inlawrev-2960	868	16	a	a	DET
inlawrev-2960	868	17	defense	defense	NOUN
inlawrev-2960	868	18	.	.	PUNCT
inlawrev-2960	869	1	i	i	PRON
inlawrev-2960	869	2	d.	d.	PROPN
inlawrev-2960	869	3	at	at	ADP
inlawrev-2960	869	4	1347	1347	NUM
inlawrev-2960	869	5	.	.	PUNCT
inlawrev-2960	870	1	accord	accord	PROPN
inlawrev-2960	870	2	tew	tew	PROPN
inlawrev-2960	870	3	v.	v.	PROPN
inlawrev-2960	870	4	chase	chase	PROPN
inlawrev-2960	870	5	manhattan	manhattan	PROPN
inlawrev-2960	870	6	bank	bank	PROPN
inlawrev-2960	870	7	,	,	PUNCT
inlawrev-2960	870	8	n.a	n.a	PROPN
inlawrev-2960	870	9	.	.	PROPN
inlawrev-2960	870	10	,	,	PUNCT
inlawrev-2960	870	11	728	728	NUM
inlawrev-2960	870	12	f.	f.	PROPN
inlawrev-2960	870	13	supp	supp	PROPN
inlawrev-2960	870	14	.	.	PUNCT
inlawrev-2960	871	1	1551	1551	NUM
inlawrev-2960	871	2	,	,	PUNCT
inlawrev-2960	871	3	1560	1560	NUM
inlawrev-2960	871	4	(	(	PUNCT
inlawrev-2960	871	5	s.d	s.d	PROPN
inlawrev-2960	871	6	.	.	PROPN
inlawrev-2960	871	7	fla	fla	PROPN
inlawrev-2960	871	8	.	.	PUNCT
inlawrev-2960	872	1	1990	1990	NUM
inlawrev-2960	872	2	)	)	PUNCT
inlawrev-2960	872	3	;	;	PUNCT
inlawrev-2960	872	4	in	in	ADP
inlawrev-2960	872	5	re	re	VERB
inlawrev-2960	872	6	wedtech	wedtech	NOUN
inlawrev-2960	872	7	,	,	PUNCT
inlawrev-2960	872	8	81	81	NUM
inlawrev-2960	872	9	bankr	bankr	VERB
inlawrev-2960	872	10	.	.	PUNCT
inlawrev-2960	873	1	240	240	NUM
inlawrev-2960	873	2	,	,	PUNCT
inlawrev-2960	873	3	241	241	NUM
inlawrev-2960	873	4	(	(	PUNCT
inlawrev-2960	873	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-2960	873	6	.	.	PROPN
inlawrev-2960	873	7	bankr	bankr	PROPN
inlawrev-2960	873	8	.	.	PUNCT
inlawrev-2960	874	1	1987	1987	NUM
inlawrev-2960	874	2	)	)	PUNCT
inlawrev-2960	875	1	;	;	PUNCT
inlawrev-2960	875	2	in	in	ADP
inlawrev-2960	875	3	re	re	PRON
inlawrev-2960	875	4	investors	investors	PROPN
inlawrev-2960	875	5	funding	funding	PROPN
inlawrev-2960	875	6	corp	corp	PROPN
inlawrev-2960	875	7	.	.	PROPN
inlawrev-2960	875	8	sec	sec	PROPN
inlawrev-2960	875	9	.	.	PROPN
inlawrev-2960	875	10	litig	litig	PROPN
inlawrev-2960	875	11	.	.	PUNCT
inlawrev-2960	875	12	,	,	PUNCT
inlawrev-2960	875	13	523	523	NUM
inlawrev-2960	875	14	'	'	NOUN
inlawrev-2960	875	15	f.	f.	NOUN
inlawrev-2960	875	16	supp	supp	PROPN
inlawrev-2960	875	17	.	.	PUNCT
inlawrev-2960	876	1	533	533	NUM
inlawrev-2960	876	2	(	(	PUNCT
inlawrev-2960	876	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2960	876	4	.	.	NOUN
inlawrev-2960	876	5	1980	1980	NUM
inlawrev-2960	876	6	)	)	PUNCT
inlawrev-2960	876	7	;	;	PUNCT
inlawrev-2960	877	1	holland	holland	PROPN
inlawrev-2960	877	2	v.	v.	PROPN
inlawrev-2960	877	3	arthur	arthur	PROPN
inlawrev-2960	877	4	andersen	andersen	PROPN
inlawrev-2960	877	5	&	&	CCONJ
inlawrev-2960	877	6	co.	co.	PROPN
inlawrev-2960	877	7	,	,	PUNCT
inlawrev-2960	877	8	127	127	NUM
inlawrev-2960	877	9	111	111	NUM
inlawrev-2960	877	10	.	.	PUNCT
inlawrev-2960	878	1	app	app	PROPN
inlawrev-2960	878	2	.	.	PUNCT
inlawrev-2960	879	1	3d	3d	PROPN
inlawrev-2960	879	2	854	854	NUM
inlawrev-2960	879	3	,	,	PUNCT
inlawrev-2960	879	4	469	469	NUM
inlawrev-2960	879	5	n.e.2d	n.e.2d	NOUN
inlawrev-2960	879	6	419	419	NUM
inlawrev-2960	879	7	(	(	PUNCT
inlawrev-2960	879	8	1984	1984	NUM
inlawrev-2960	879	9	)	)	PUNCT
inlawrev-2960	879	10	;	;	PUNCT
inlawrev-2960	879	11	bonhiver	bonhiver	PROPN
inlawrev-2960	879	12	v.	v.	ADP
inlawrev-2960	879	13	graff	graff	PROPN
inlawrev-2960	879	14	,	,	PUNCT
inlawrev-2960	879	15	248	248	NUM
inlawrev-2960	879	16	n.w.2d	n.w.2d	SYM
inlawrev-2960	879	17	291	291	NUM
inlawrev-2960	879	18	(	(	PUNCT
inlawrev-2960	879	19	minn	minn	PROPN
inlawrev-2960	879	20	.	.	PROPN
inlawrev-2960	879	21	1976	1976	NUM
inlawrev-2960	879	22	)	)	PUNCT
inlawrev-2960	879	23	.	.	PUNCT
inlawrev-2960	880	1	see	see	VERB
inlawrev-2960	880	2	also	also	ADV
inlawrev-2960	880	3	tucker	tucker	PROPN
inlawrev-2960	880	4	&	&	CCONJ
inlawrev-2960	880	5	eisenhofer	eisenhofer	PROPN
inlawrev-2960	880	6	,	,	PUNCT
inlawrev-2960	880	7	supra	supra	PROPN
inlawrev-2960	880	8	note	note	NOUN
inlawrev-2960	880	9	102	102	NUM
inlawrev-2960	880	10	,	,	PUNCT
inlawrev-2960	880	11	at	at	ADP
inlawrev-2960	880	12	18	18	NUM
inlawrev-2960	880	13	-	-	SYM
inlawrev-2960	880	14	19	19	NUM
inlawrev-2960	880	15	.	.	NOUN
inlawrev-2960	880	16	187	187	NUM
inlawrev-2960	880	17	.	.	PUNCT
inlawrev-2960	881	1	see	see	VERB
inlawrev-2960	881	2	,	,	PUNCT
inlawrev-2960	881	3	e.g	e.g	PROPN
inlawrev-2960	881	4	..	..	PUNCT
inlawrev-2960	881	5	defendant	defendant	NOUN
inlawrev-2960	881	6	's	's	PART
inlawrev-2960	881	7	memo	memo	NOUN
inlawrev-2960	881	8	,	,	PUNCT
inlawrev-2960	881	9	fdic	fdic	PROPN
inlawrev-2960	881	10	v.	v.	PROPN
inlawrev-2960	881	11	ernst	ernst	PROPN
inlawrev-2960	881	12	&	&	CCONJ
inlawrev-2960	881	13	young	young	ADJ
inlawrev-2960	881	14	,	,	PUNCT
inlawrev-2960	881	15	supra	supra	ADJ
inlawrev-2960	881	16	note	note	NOUN
inlawrev-2960	881	17	167	167	NUM
inlawrev-2960	881	18	,	,	PUNCT
inlawrev-2960	881	19	at	at	ADP
inlawrev-2960	881	20	19	19	NUM
inlawrev-2960	881	21	-	-	SYM
inlawrev-2960	881	22	29	29	NUM
inlawrev-2960	881	23	;	;	PUNCT
inlawrev-2960	881	24	fdic	fdic	PROPN
inlawrev-2960	881	25	's	's	PART
inlawrev-2960	881	26	brief	brief	NOUN
inlawrev-2960	881	27	in	in	ADP
inlawrev-2960	881	28	opposition	opposition	NOUN
inlawrev-2960	881	29	,	,	PUNCT
inlawrev-2960	881	30	fdic	fdic	PROPN
inlawrev-2960	881	31	v.	v.	PROPN
inlawrev-2960	881	32	ernst	ernst	PROPN
inlawrev-2960	881	33	&	&	CCONJ
inlawrev-2960	881	34	young	young	ADJ
inlawrev-2960	881	35	,	,	PUNCT
inlawrev-2960	881	36	supra	supra	PROPN
inlawrev-2960	881	37	note	note	NOUN
inlawrev-2960	881	38	152	152	NUM
inlawrev-2960	881	39	,	,	PUNCT
inlawrev-2960	881	40	at	at	ADP
inlawrev-2960	881	41	8	8	NUM
inlawrev-2960	881	42	-	-	SYM
inlawrev-2960	881	43	17	17	NUM
inlawrev-2960	881	44	;	;	PUNCT
inlawrev-2960	881	45	tucker	tucker	PROPN
inlawrev-2960	881	46	and	and	CCONJ
inlawrev-2960	881	47	eisenhofer	eisenhofer	VERB
inlawrev-2960	881	48	,	,	PUNCT
inlawrev-2960	881	49	supra	supra	PROPN
inlawrev-2960	881	50	note	note	NOUN
inlawrev-2960	881	51	102	102	NUM
inlawrev-2960	881	52	,	,	PUNCT
inlawrev-2960	881	53	at	at	ADP
inlawrev-2960	881	54	18	18	NUM
inlawrev-2960	881	55	.	.	PUNCT
inlawrev-2960	881	56	188	188	NUM
inlawrev-2960	881	57	.	.	PUNCT
inlawrev-2960	882	1	it	it	PRON
inlawrev-2960	882	2	should	should	AUX
inlawrev-2960	882	3	be	be	AUX
inlawrev-2960	882	4	noted	note	VERB
inlawrev-2960	882	5	that	that	SCONJ
inlawrev-2960	882	6	in	in	ADP
inlawrev-2960	882	7	fdic	fdic	PROPN
inlawrev-2960	882	8	v.	v.	PROPN
inlawrev-2960	882	9	ernst	ernst	PROPN
inlawrev-2960	882	10	&	&	CCONJ
inlawrev-2960	882	11	young	young	PROPN
inlawrev-2960	882	12	and	and	CCONJ
inlawrev-2960	882	13	arthur	arthur	PROPN
inlawrev-2960	882	14	young	young	PROPN
inlawrev-2960	882	15	&	&	CCONJ
inlawrev-2960	882	16	co.	co.	PROPN
inlawrev-2960	882	17	,	,	PUNCT
inlawrev-2960	882	18	the	the	DET
inlawrev-2960	882	19	accountants	accountant	NOUN
inlawrev-2960	882	20	argued	argue	VERB
inlawrev-2960	882	21	an	an	DET
inlawrev-2960	882	22	exception	exception	NOUN
inlawrev-2960	882	23	to	to	ADP
inlawrev-2960	882	24	the	the	DET
inlawrev-2960	882	25	"	"	PUNCT
inlawrev-2960	882	26	adverse	adverse	ADJ
inlawrev-2960	882	27	interest	interest	NOUN
inlawrev-2960	882	28	exception	exception	NOUN
inlawrev-2960	882	29	"	"	PUNCT
inlawrev-2960	882	30	—	—	PUNCT
inlawrev-2960	882	31	the	the	DET
inlawrev-2960	882	32	"	"	PUNCT
inlawrev-2960	882	33	sole	sole	ADJ
inlawrev-2960	882	34	representative	representative	ADJ
inlawrev-2960	882	35	exception	exception	NOUN
inlawrev-2960	882	36	.	.	PUNCT
inlawrev-2960	882	37	"	"	PUNCT
inlawrev-2960	883	1	defendants	defendant	NOUN
inlawrev-2960	883	2	'	'	PART
inlawrev-2960	883	3	reply	reply	NOUN
inlawrev-2960	883	4	brief	brief	NOUN
inlawrev-2960	883	5	,	,	PUNCT
inlawrev-2960	883	6	fdic	fdic	PROPN
inlawrev-2960	883	7	v.	v.	PROPN
inlawrev-2960	883	8	ernst	ernst	PROPN
inlawrev-2960	883	9	&	&	CCONJ
inlawrev-2960	883	10	young	young	ADJ
inlawrev-2960	883	11	,	,	PUNCT
inlawrev-2960	883	12	supra	supra	PROPN
inlawrev-2960	883	13	note	note	PROPN
inlawrev-2960	883	14	184	184	NUM
inlawrev-2960	883	15	,	,	PUNCT
inlawrev-2960	883	16	at	at	ADP
inlawrev-2960	883	17	2	2	NUM
inlawrev-2960	883	18	-	-	SYM
inlawrev-2960	883	19	8	8	NUM
inlawrev-2960	883	20	.	.	PUNCT
inlawrev-2960	884	1	in	in	ADP
inlawrev-2960	884	2	their	their	PRON
inlawrev-2960	884	3	brief	brief	NOUN
inlawrev-2960	884	4	,	,	PUNCT
inlawrev-2960	884	5	the	the	DET
inlawrev-2960	884	6	accountants	accountant	NOUN
inlawrev-2960	884	7	asserted	assert	VERB
inlawrev-2960	884	8	that	that	SCONJ
inlawrev-2960	884	9	even	even	ADV
inlawrev-2960	884	10	though	though	SCONJ
inlawrev-2960	884	11	under	under	ADP
inlawrev-2960	884	12	the	the	DET
inlawrev-2960	884	13	"	"	PUNCT
inlawrev-2960	884	14	adverse	adverse	ADJ
inlawrev-2960	884	15	interest	interest	NOUN
inlawrev-2960	884	16	exception	exception	NOUN
inlawrev-2960	884	17	"	"	PUNCT
inlawrev-2960	884	18	the	the	DET
inlawrev-2960	884	19	management	management	NOUN
inlawrev-2960	884	20	's	's	PART
inlawrev-2960	884	21	wrongdoing	wrongdoing	NOUN
inlawrev-2960	884	22	can	can	AUX
inlawrev-2960	884	23	not	not	PART
inlawrev-2960	884	24	be	be	AUX
inlawrev-2960	884	25	imputed	impute	VERB
inlawrev-2960	884	26	to	to	ADP
inlawrev-2960	884	27	the	the	DET
inlawrev-2960	884	28	corporation	corporation	NOUN
inlawrev-2960	884	29	if	if	SCONJ
inlawrev-2960	884	30	the	the	DET
inlawrev-2960	884	31	management	management	NOUN
inlawrev-2960	884	32	acted	act	VERB
inlawrev-2960	884	33	to	to	ADP
inlawrev-2960	884	34	the	the	DET
inlawrev-2960	884	35	detriment	detriment	NOUN
inlawrev-2960	884	36	of	of	ADP
inlawrev-2960	884	37	the	the	DET
inlawrev-2960	884	38	corporation	corporation	NOUN
inlawrev-2960	884	39	,	,	PUNCT
inlawrev-2960	884	40	under	under	ADP
inlawrev-2960	884	41	the	the	DET
inlawrev-2960	884	42	"	"	PUNCT
inlawrev-2960	884	43	sole	sole	ADJ
inlawrev-2960	884	44	representative	representative	ADJ
inlawrev-2960	884	45	doctrine	doctrine	NOUN
inlawrev-2960	884	46	,	,	PUNCT
inlawrev-2960	884	47	"	"	PUNCT
inlawrev-2960	884	48	if	if	SCONJ
inlawrev-2960	884	49	the	the	DET
inlawrev-2960	884	50	manager	manager	NOUN
inlawrev-2960	884	51	is	be	AUX
inlawrev-2960	884	52	a	a	DET
inlawrev-2960	884	53	"	"	PUNCT
inlawrev-2960	884	54	sole	sole	ADJ
inlawrev-2960	884	55	owner	owner	NOUN
inlawrev-2960	884	56	,	,	PUNCT
inlawrev-2960	884	57	sole	sole	ADJ
inlawrev-2960	884	58	representative	representative	NOUN
inlawrev-2960	884	59	,	,	PUNCT
inlawrev-2960	884	60	or	or	CCONJ
inlawrev-2960	884	61	alter	alter	VERB
inlawrev-2960	884	62	ego	ego	NOUN
inlawrev-2960	884	63	of	of	ADP
inlawrev-2960	884	64	the	the	DET
inlawrev-2960	884	65	corporation	corporation	NOUN
inlawrev-2960	884	66	"	"	PUNCT
inlawrev-2960	884	67	and	and	CCONJ
inlawrev-2960	884	68	acts	act	VERB
inlawrev-2960	884	69	to	to	ADP
inlawrev-2960	884	70	the	the	DET
inlawrev-2960	884	71	detriment	detriment	NOUN
inlawrev-2960	884	72	of	of	ADP
inlawrev-2960	884	73	the	the	DET
inlawrev-2960	884	74	corporation	corporation	NOUN
inlawrev-2960	884	75	,	,	PUNCT
inlawrev-2960	884	76	then	then	ADV
inlawrev-2960	884	77	the	the	DET
inlawrev-2960	884	78	manager	manager	NOUN
inlawrev-2960	884	79	's	's	PART
inlawrev-2960	884	80	wrongdoing	wrongdoing	NOUN
inlawrev-2960	884	81	may	may	AUX
inlawrev-2960	884	82	be	be	AUX
inlawrev-2960	884	83	imputed	impute	VERB
inlawrev-2960	884	84	to	to	ADP
inlawrev-2960	884	85	the	the	DET
inlawrev-2960	884	86	corporation	corporation	NOUN
inlawrev-2960	884	87	.	.	PUNCT
inlawrev-2960	885	1	i	i	PRON
inlawrev-2960	885	2	d.	d.	PROPN
inlawrev-2960	885	3	in	in	ADP
inlawrev-2960	885	4	its	its	PRON
inlawrev-2960	885	5	responding	respond	VERB
inlawrev-2960	885	6	brief	brief	NOUN
inlawrev-2960	885	7	,	,	PUNCT
inlawrev-2960	885	8	the	the	DET
inlawrev-2960	885	9	fdic	fdic	PROPN
inlawrev-2960	885	10	argued	argue	VERB
inlawrev-2960	885	11	that	that	SCONJ
inlawrev-2960	885	12	the	the	DET
inlawrev-2960	885	13	"	"	PUNCT
inlawrev-2960	885	14	sole	sole	ADJ
inlawrev-2960	885	15	representative	representative	ADJ
inlawrev-2960	885	16	doctrine	doctrine	NOUN
inlawrev-2960	885	17	"	"	PUNCT
inlawrev-2960	885	18	had	have	AUX
inlawrev-2960	885	19	never	never	ADV
inlawrev-2960	885	20	been	be	AUX
inlawrev-2960	885	21	rigidly	rigidly	ADV
inlawrev-2960	885	22	applied	apply	VERB
inlawrev-2960	885	23	in	in	ADP
inlawrev-2960	885	24	texas	texas	PROPN
inlawrev-2960	885	25	courts	court	NOUN
inlawrev-2960	885	26	(	(	PUNCT
inlawrev-2960	885	27	the	the	DET
inlawrev-2960	885	28	applicable	applicable	ADJ
inlawrev-2960	885	29	law	law	NOUN
inlawrev-2960	885	30	of	of	ADP
inlawrev-2960	885	31	the	the	DET
inlawrev-2960	885	32	case	case	NOUN
inlawrev-2960	885	33	)	)	PUNCT
inlawrev-2960	885	34	and	and	CCONJ
inlawrev-2960	885	35	charged	charge	VERB
inlawrev-2960	885	36	ernst	ernst	PROPN
inlawrev-2960	885	37	&	&	CCONJ
inlawrev-2960	885	38	young	young	ADJ
inlawrev-2960	885	39	with	with	ADP
inlawrev-2960	885	40	misstating	misstate	VERB
inlawrev-2960	885	41	the	the	DET
inlawrev-2960	885	42	"	"	PUNCT
inlawrev-2960	885	43	sole	sole	ADJ
inlawrev-2960	885	44	representative	representative	ADJ
inlawrev-2960	885	45	doctrine	doctrine	NOUN
inlawrev-2960	885	46	.	.	PUNCT
inlawrev-2960	885	47	"	"	PUNCT
inlawrev-2960	886	1	fdic	fdic	PROPN
inlawrev-2960	886	2	's	's	PART
inlawrev-2960	886	3	surreply	surreply	NOUN
inlawrev-2960	886	4	and	and	CCONJ
inlawrev-2960	886	5	supporting	support	VERB
inlawrev-2960	886	6	brief	brief	NOUN
inlawrev-2960	886	7	to	to	ADP
inlawrev-2960	886	8	defendants	defendant	NOUN
inlawrev-2960	886	9	'	'	PART
inlawrev-2960	886	10	motion	motion	NOUN
inlawrev-2960	886	11	for	for	ADP
inlawrev-2960	886	12	summary	summary	NOUN
inlawrev-2960	886	13	judgment	judgment	NOUN
inlawrev-2960	886	14	at	at	ADP
inlawrev-2960	886	15	1	1	NUM
inlawrev-2960	886	16	-	-	SYM
inlawrev-2960	886	17	9	9	NUM
inlawrev-2960	886	18	,	,	PUNCT
inlawrev-2960	886	19	fdic	fdic	PROPN
inlawrev-2960	886	20	v	v	PROPN
inlawrev-2960	886	21	,	,	PUNCT
inlawrev-2960	886	22	ernst	ernst	PROPN
inlawrev-2960	886	23	&	&	CCONJ
inlawrev-2960	886	24	young	young	PROPN
inlawrev-2960	886	25	and	and	CCONJ
inlawrev-2960	886	26	arthur	arthur	PROPN
inlawrev-2960	886	27	young	young	PROPN
inlawrev-2960	886	28	and	and	CCONJ
inlawrev-2960	886	29	co.	co.	PROPN
inlawrev-2960	886	30	,	,	PUNCT
inlawrev-2960	886	31	no	no	INTJ
inlawrev-2960	886	32	.	.	PUNCT
inlawrev-2960	887	1	ca3	ca3	PROPN
inlawrev-2960	887	2	-	-	PUNCT
inlawrev-2960	887	3	90	90	NUM
inlawrev-2960	887	4	-	-	PUNCT
inlawrev-2960	887	5	0490	0490	NUM
inlawrev-2960	887	6	-	-	PUNCT
inlawrev-2960	887	7	h	h	NOUN
inlawrev-2960	887	8	(	(	PUNCT
inlawrev-2960	887	9	n.d	n.d	PROPN
inlawrev-2960	887	10	.	.	PROPN
inlawrev-2960	888	1	tex	tex	PROPN
inlawrev-2960	888	2	.	.	PROPN
inlawrev-2960	888	3	filed	file	VERB
inlawrev-2960	888	4	apr	apr	PROPN
inlawrev-2960	888	5	.	.	PROPN
inlawrev-2960	888	6	26	26	NUM
inlawrev-2960	888	7	,	,	PUNCT
inlawrev-2960	888	8	1991	1991	NUM
inlawrev-2960	888	9	)	)	PUNCT
inlawrev-2960	888	10	.	.	PUNCT
inlawrev-2960	889	1	189	189	NUM
inlawrev-2960	889	2	.	.	PUNCT
inlawrev-2960	890	1	see	see	VERB
inlawrev-2960	890	2	,	,	PUNCT
inlawrev-2960	890	3	e.g.	e.g.	ADV
inlawrev-2960	890	4	,	,	PUNCT
inlawrev-2960	890	5	fdic	fdic	PROPN
inlawrev-2960	890	6	's	's	PART
inlawrev-2960	890	7	brief	brief	NOUN
inlawrev-2960	890	8	in	in	ADP
inlawrev-2960	890	9	opposition	opposition	NOUN
inlawrev-2960	890	10	,	,	PUNCT
inlawrev-2960	890	11	fdic	fdic	PROPN
inlawrev-2960	890	12	v.	v.	PROPN
inlawrev-2960	890	13	ernst	ernst	PROPN
inlawrev-2960	890	14	&	&	CCONJ
inlawrev-2960	890	15	young	young	ADJ
inlawrev-2960	890	16	,	,	PUNCT
inlawrev-2960	890	17	supra	supra	PROPN
inlawrev-2960	890	18	note	note	NOUN
inlawrev-2960	890	19	152	152	NUM
inlawrev-2960	890	20	,	,	PUNCT
inlawrev-2960	890	21	at	at	ADP
inlawrev-2960	890	22	8	8	NUM
inlawrev-2960	890	23	-	-	SYM
inlawrev-2960	890	24	17	17	NUM
inlawrev-2960	890	25	.	.	PUNCT
inlawrev-2960	891	1	190	190	NUM
inlawrev-2960	891	2	.	.	PUNCT
inlawrev-2960	892	1	cenco	cenco	PROPN
inlawrev-2960	892	2	,	,	PUNCT
inlawrev-2960	892	3	inc	inc	PROPN
inlawrev-2960	892	4	.	.	PROPN
inlawrev-2960	892	5	v.	v.	ADP
inlawrev-2960	892	6	seidman	seidman	PROPN
inlawrev-2960	892	7	&	&	CCONJ
inlawrev-2960	892	8	seidman	seidman	PROPN
inlawrev-2960	892	9	,	,	PUNCT
inlawrev-2960	892	10	686	686	NUM
inlawrev-2960	892	11	f.2d	f.2d	ADP
inlawrev-2960	892	12	449	449	NUM
inlawrev-2960	892	13	,	,	PUNCT
inlawrev-2960	892	14	456	456	NUM
inlawrev-2960	892	15	(	(	PUNCT
inlawrev-2960	892	16	7th	7th	ADJ
inlawrev-2960	892	17	cir	cir	NOUN
inlawrev-2960	892	18	.	.	PROPN
inlawrev-2960	892	19	1982	1982	NUM
inlawrev-2960	892	20	)	)	PUNCT
inlawrev-2960	892	21	.	.	PUNCT
inlawrev-2960	893	1	1991	1991	NUM
inlawrev-2960	893	2	]	]	PUNCT
inlawrev-2960	893	3	accountants	accountant	NOUN
inlawrev-2960	893	4	'	'	PART
inlawrev-2960	893	5	liability	liability	NOUN
inlawrev-2960	893	6	511	511	NUM
inlawrev-2960	893	7	establishing	establish	VERB
inlawrev-2960	893	8	the	the	DET
inlawrev-2960	893	9	causation	causation	NOUN
inlawrev-2960	893	10	element	element	NOUN
inlawrev-2960	893	11	of	of	ADP
inlawrev-2960	893	12	its	its	PRON
inlawrev-2960	893	13	negligence	negligence	NOUN
inlawrev-2960	893	14	claims	claim	NOUN
inlawrev-2960	893	15	due	due	ADP
inlawrev-2960	893	16	to	to	ADP
inlawrev-2960	893	17	the	the	DET
inlawrev-2960	893	18	possibility	possibility	NOUN
inlawrev-2960	893	19	that	that	SCONJ
inlawrev-2960	893	20	corrupt	corrupt	ADJ
inlawrev-2960	893	21	s&l	s&l	NOUN
inlawrev-2960	893	22	management	management	NOUN
inlawrev-2960	893	23	did	do	AUX
inlawrev-2960	893	24	not	not	PART
inlawrev-2960	893	25	rely	rely	VERB
inlawrev-2960	893	26	on	on	ADP
inlawrev-2960	893	27	the	the	DET
inlawrev-2960	893	28	faulty	faulty	ADJ
inlawrev-2960	893	29	audits	audits	NOUN
inlawrev-2960	893	30	or	or	CCONJ
inlawrev-2960	893	31	due	due	ADP
inlawrev-2960	893	32	to	to	ADP
inlawrev-2960	893	33	other	other	ADJ
inlawrev-2960	893	34	superseding	superseding	NOUN
inlawrev-2960	893	35	causes	cause	NOUN
inlawrev-2960	893	36	.	.	PUNCT
inlawrev-2960	894	1	however	however	ADV
inlawrev-2960	894	2	,	,	PUNCT
inlawrev-2960	894	3	it	it	PRON
inlawrev-2960	894	4	would	would	AUX
inlawrev-2960	894	5	appear	appear	VERB
inlawrev-2960	894	6	that	that	SCONJ
inlawrev-2960	894	7	the	the	DET
inlawrev-2960	894	8	fdic	fdic	PROPN
inlawrev-2960	894	9	might	might	AUX
inlawrev-2960	894	10	be	be	AUX
inlawrev-2960	894	11	able	able	ADJ
inlawrev-2960	894	12	to	to	PART
inlawrev-2960	894	13	establish	establish	VERB
inlawrev-2960	894	14	causation	causation	NOUN
inlawrev-2960	894	15	nevertheless	nevertheless	ADV
inlawrev-2960	894	16	,	,	PUNCT
inlawrev-2960	894	17	and	and	CCONJ
inlawrev-2960	894	18	if	if	SCONJ
inlawrev-2960	894	19	the	the	DET
inlawrev-2960	894	20	fdic	fdic	PROPN
inlawrev-2960	894	21	is	be	AUX
inlawrev-2960	894	22	able	able	ADJ
inlawrev-2960	894	23	to	to	PART
inlawrev-2960	894	24	*	*	VERB
inlawrev-2960	894	25	*	*	VERB
inlawrev-2960	894	26	jump	jump	VERB
inlawrev-2960	894	27	the	the	DET
inlawrev-2960	894	28	causation	causation	NOUN
inlawrev-2960	894	29	hurdle	hurdle	NOUN
inlawrev-2960	894	30	,	,	PUNCT
inlawrev-2960	894	31	'	'	PUNCT
inlawrev-2960	894	32	*	*	PUNCT
inlawrev-2960	894	33	could	could	AUX
inlawrev-2960	894	34	most	most	ADV
inlawrev-2960	894	35	likely	likely	ADV
inlawrev-2960	894	36	also	also	ADV
inlawrev-2960	894	37	defeat	defeat	VERB
inlawrev-2960	894	38	a	a	DET
inlawrev-2960	894	39	contributory	contributory	NOUN
inlawrev-2960	894	40	negligence	negligence	NOUN
inlawrev-2960	894	41	claim	claim	NOUN
inlawrev-2960	894	42	offered	offer	VERB
inlawrev-2960	894	43	by	by	ADP
inlawrev-2960	894	44	an	an	DET
inlawrev-2960	894	45	accounting	accounting	NOUN
inlawrev-2960	894	46	firm	firm	NOUN
inlawrev-2960	894	47	—	—	PUNCT
inlawrev-2960	894	48	either	either	CCONJ
inlawrev-2960	894	49	a	a	DET
inlawrev-2960	894	50	direct	direct	ADJ
inlawrev-2960	894	51	contributory	contributory	NOUN
inlawrev-2960	894	52	negligence	negligence	NOUN
inlawrev-2960	894	53	defense	defense	NOUN
inlawrev-2960	894	54	or	or	CCONJ
inlawrev-2960	894	55	a	a	DET
inlawrev-2960	894	56	derivative	derivative	ADJ
inlawrev-2960	894	57	contributory	contributory	NOUN
inlawrev-2960	894	58	negligence	negligence	NOUN
inlawrev-2960	894	59	defense	defense	NOUN
inlawrev-2960	894	60	.	.	PUNCT
inlawrev-2960	895	1	v.	v.	ADP
inlawrev-2960	895	2	conclusion	conclusion	NOUN
inlawrev-2960	895	3	although	although	SCONJ
inlawrev-2960	895	4	the	the	DET
inlawrev-2960	895	5	precise	precise	ADJ
inlawrev-2960	895	6	causes	cause	NOUN
inlawrev-2960	895	7	of	of	ADP
inlawrev-2960	895	8	the	the	DET
inlawrev-2960	895	9	savings	saving	NOUN
inlawrev-2960	895	10	and	and	CCONJ
inlawrev-2960	895	11	loan	loan	NOUN
inlawrev-2960	895	12	crisis	crisis	NOUN
inlawrev-2960	895	13	will	will	AUX
inlawrev-2960	895	14	be	be	AUX
inlawrev-2960	895	15	debated	debate	VERB
inlawrev-2960	895	16	for	for	ADP
inlawrev-2960	895	17	years	year	NOUN
inlawrev-2960	895	18	to	to	PART
inlawrev-2960	895	19	come	come	VERB
inlawrev-2960	895	20	,	,	PUNCT
inlawrev-2960	895	21	there	there	PRON
inlawrev-2960	895	22	are	be	VERB
inlawrev-2960	895	23	indications	indication	NOUN
inlawrev-2960	895	24	that	that	SCONJ
inlawrev-2960	895	25	some	some	DET
inlawrev-2960	895	26	accountants	accountant	NOUN
inlawrev-2960	895	27	'	'	PART
inlawrev-2960	895	28	s&l	s&l	PROPN
inlawrev-2960	895	29	audits	audits	NOUN
inlawrev-2960	895	30	were	be	AUX
inlawrev-2960	895	31	a	a	DET
inlawrev-2960	895	32	contributing	contribute	VERB
inlawrev-2960	895	33	factor	factor	NOUN
inlawrev-2960	895	34	in	in	ADP
inlawrev-2960	895	35	the	the	DET
inlawrev-2960	895	36	culmination	culmination	NOUN
inlawrev-2960	895	37	of	of	ADP
inlawrev-2960	895	38	that	that	DET
inlawrev-2960	895	39	crisis	crisis	NOUN
inlawrev-2960	895	40	.	.	PUNCT
inlawrev-2960	896	1	although	although	SCONJ
inlawrev-2960	896	2	determinations	determination	NOUN
inlawrev-2960	896	3	of	of	ADP
inlawrev-2960	896	4	liability	liability	NOUN
inlawrev-2960	896	5	may	may	AUX
inlawrev-2960	896	6	only	only	ADV
inlawrev-2960	896	7	be	be	AUX
inlawrev-2960	896	8	made	make	VERB
inlawrev-2960	896	9	in	in	ADP
inlawrev-2960	896	10	a	a	DET
inlawrev-2960	896	11	court	court	NOUN
inlawrev-2960	896	12	of	of	ADP
inlawrev-2960	896	13	law	law	NOUN
inlawrev-2960	896	14	after	after	ADP
inlawrev-2960	896	15	careful	careful	ADJ
inlawrev-2960	896	16	scrutiny	scrutiny	NOUN
inlawrev-2960	896	17	of	of	ADP
inlawrev-2960	896	18	the	the	DET
inlawrev-2960	896	19	facts	fact	NOUN
inlawrev-2960	896	20	in	in	ADP
inlawrev-2960	896	21	each	each	DET
inlawrev-2960	896	22	case,^^	case,^^	NOUN
inlawrev-2960	896	23	'	'	PUNCT
inlawrev-2960	896	24	the	the	DET
inlawrev-2960	896	25	evidence	evidence	NOUN
inlawrev-2960	896	26	suggests	suggest	VERB
inlawrev-2960	896	27	that	that	SCONJ
inlawrev-2960	896	28	accountant	accountant	NOUN
inlawrev-2960	896	29	behavior	behavior	NOUN
inlawrev-2960	896	30	during	during	ADP
inlawrev-2960	896	31	the	the	DET
inlawrev-2960	896	32	savings	saving	NOUN
inlawrev-2960	896	33	and	and	CCONJ
inlawrev-2960	896	34	loan	loan	NOUN
inlawrev-2960	896	35	crisis	crisis	NOUN
inlawrev-2960	896	36	could	could	AUX
inlawrev-2960	896	37	be	be	AUX
inlawrev-2960	896	38	placed	place	VERB
inlawrev-2960	896	39	on	on	ADP
inlawrev-2960	896	40	a	a	DET
inlawrev-2960	896	41	continuum	continuum	NOUN
inlawrev-2960	896	42	.	.	PUNCT
inlawrev-2960	897	1	in	in	ADP
inlawrev-2960	897	2	some	some	DET
inlawrev-2960	897	3	cases	case	NOUN
inlawrev-2960	897	4	,	,	PUNCT
inlawrev-2960	897	5	ethical	ethical	ADJ
inlawrev-2960	897	6	accountants	accountant	NOUN
inlawrev-2960	897	7	may	may	AUX
inlawrev-2960	897	8	have	have	AUX
inlawrev-2960	897	9	stood	stand	VERB
inlawrev-2960	897	10	firm	firm	ADJ
inlawrev-2960	897	11	,	,	PUNCT
inlawrev-2960	897	12	in	in	ADP
inlawrev-2960	897	13	spite	spite	NOUN
inlawrev-2960	897	14	of	of	ADP
inlawrev-2960	897	15	pressure	pressure	NOUN
inlawrev-2960	897	16	from	from	ADP
inlawrev-2960	897	17	their	their	PRON
inlawrev-2960	897	18	s&l	s&l	NOUN
inlawrev-2960	897	19	clients	client	NOUN
inlawrev-2960	897	20	to	to	PART
inlawrev-2960	897	21	adjust	adjust	VERB
inlawrev-2960	897	22	accounting	accounting	NOUN
inlawrev-2960	897	23	procedures	procedure	NOUN
inlawrev-2960	897	24	or	or	CCONJ
inlawrev-2960	897	25	to	to	PART
inlawrev-2960	897	26	issue	issue	VERB
inlawrev-2960	897	27	unqualified	unqualified	ADJ
inlawrev-2960	897	28	audit	audit	NOUN
inlawrev-2960	897	29	opinions	opinion	NOUN
inlawrev-2960	897	30	.	.	PUNCT
inlawrev-2960	898	1	^^^	^^^	PUNCT
inlawrev-2960	898	2	in	in	ADP
inlawrev-2960	898	3	other	other	ADJ
inlawrev-2960	898	4	cases	case	NOUN
inlawrev-2960	898	5	,	,	PUNCT
inlawrev-2960	898	6	diligent	diligent	ADJ
inlawrev-2960	898	7	accountants	accountant	NOUN
inlawrev-2960	898	8	may	may	AUX
inlawrev-2960	898	9	have	have	AUX
inlawrev-2960	898	10	failed	fail	VERB
inlawrev-2960	898	11	to	to	PART
inlawrev-2960	898	12	detect	detect	VERB
inlawrev-2960	898	13	wellconcealed	wellconceale	VERB
inlawrev-2960	898	14	fraud	fraud	NOUN
inlawrev-2960	898	15	and	and	CCONJ
inlawrev-2960	898	16	may	may	AUX
inlawrev-2960	898	17	have	have	AUX
inlawrev-2960	898	18	been	be	AUX
inlawrev-2960	898	19	the	the	DET
inlawrev-2960	898	20	victims	victim	NOUN
inlawrev-2960	898	21	of	of	ADP
inlawrev-2960	898	22	fraud	fraud	NOUN
inlawrev-2960	898	23	and	and	CCONJ
inlawrev-2960	898	24	deceptive	deceptive	ADJ
inlawrev-2960	898	25	s&l	s&l	NOUN
inlawrev-2960	898	26	management	management	NOUN
inlawrev-2960	898	27	tactics	tactic	NOUN
inlawrev-2960	898	28	.	.	PUNCT
inlawrev-2960	899	1	in	in	ADP
inlawrev-2960	899	2	other	other	ADJ
inlawrev-2960	899	3	situations	situation	NOUN
inlawrev-2960	899	4	,	,	PUNCT
inlawrev-2960	899	5	some	some	DET
inlawrev-2960	899	6	accountants	accountant	NOUN
inlawrev-2960	899	7	may	may	AUX
inlawrev-2960	899	8	have	have	AUX
inlawrev-2960	899	9	been	be	AUX
inlawrev-2960	899	10	unable	unable	ADJ
inlawrev-2960	899	11	to	to	PART
inlawrev-2960	899	12	keep	keep	VERB
inlawrev-2960	899	13	pace	pace	NOUN
inlawrev-2960	899	14	with	with	ADP
inlawrev-2960	899	15	the	the	DET
inlawrev-2960	899	16	rapid	rapid	ADJ
inlawrev-2960	899	17	changes	change	NOUN
inlawrev-2960	899	18	in	in	ADP
inlawrev-2960	899	19	the	the	DET
inlawrev-2960	899	20	s&l	s&l	NOUN
inlawrev-2960	899	21	industry	industry	NOUN
inlawrev-2960	899	22	following	follow	VERB
inlawrev-2960	899	23	federal	federal	ADJ
inlawrev-2960	899	24	and	and	CCONJ
inlawrev-2960	899	25	state	state	NOUN
inlawrev-2960	899	26	deregulation	deregulation	NOUN
inlawrev-2960	899	27	.	.	PUNCT
inlawrev-2960	900	1	however	however	ADV
inlawrev-2960	900	2	,	,	PUNCT
inlawrev-2960	900	3	it	it	PRON
inlawrev-2960	900	4	would	would	AUX
inlawrev-2960	900	5	appear	appear	VERB
inlawrev-2960	900	6	that	that	SCONJ
inlawrev-2960	900	7	in	in	ADP
inlawrev-2960	900	8	some	some	DET
inlawrev-2960	900	9	circumstances	circumstance	NOUN
inlawrev-2960	900	10	,	,	PUNCT
inlawrev-2960	900	11	s&l	s&l	PROPN
inlawrev-2960	900	12	accountants	accountant	NOUN
inlawrev-2960	900	13	sacrificed	sacrifice	VERB
inlawrev-2960	900	14	traditional	traditional	ADJ
inlawrev-2960	900	15	values	value	NOUN
inlawrev-2960	900	16	of	of	ADP
inlawrev-2960	900	17	the	the	DET
inlawrev-2960	900	18	accounting	accounting	NOUN
inlawrev-2960	900	19	profession	profession	NOUN
inlawrev-2960	900	20	—	—	PUNCT
inlawrev-2960	900	21	conservatism	conservatism	NOUN
inlawrev-2960	900	22	,	,	PUNCT
inlawrev-2960	900	23	skepticism	skepticism	NOUN
inlawrev-2960	900	24	,	,	PUNCT
inlawrev-2960	900	25	objectivity	objectivity	NOUN
inlawrev-2960	900	26	,	,	PUNCT
inlawrev-2960	900	27	and	and	CCONJ
inlawrev-2960	900	28	independence	independence	NOUN
inlawrev-2960	900	29	—	—	PUNCT
inlawrev-2960	900	30	and	and	CCONJ
inlawrev-2960	900	31	either	either	ADV
inlawrev-2960	900	32	*	*	PUNCT
inlawrev-2960	900	33	*	*	VERB
inlawrev-2960	900	34	looked	look	VERB
inlawrev-2960	900	35	the	the	DET
inlawrev-2960	900	36	other	other	ADJ
inlawrev-2960	900	37	way	way	NOUN
inlawrev-2960	900	38	"	"	PUNCT
inlawrev-2960	900	39	in	in	ADP
inlawrev-2960	900	40	order	order	NOUN
inlawrev-2960	900	41	to	to	PART
inlawrev-2960	900	42	retain	retain	VERB
inlawrev-2960	900	43	s&l	s&l	PROPN
inlawrev-2960	900	44	auditing	auditing	NOUN
inlawrev-2960	900	45	business	business	NOUN
inlawrev-2960	900	46	,	,	PUNCT
inlawrev-2960	900	47	or	or	CCONJ
inlawrev-2960	900	48	deliberately	deliberately	ADV
inlawrev-2960	900	49	participated	participate	VERB
inlawrev-2960	900	50	in	in	ADP
inlawrev-2960	900	51	and	and	CCONJ
inlawrev-2960	900	52	benefited	benefit	VERB
inlawrev-2960	900	53	from	from	ADP
inlawrev-2960	900	54	the	the	DET
inlawrev-2960	900	55	pillaging	pillaging	NOUN
inlawrev-2960	900	56	of	of	ADP
inlawrev-2960	900	57	s&ls	s&ls	PROPN
inlawrev-2960	900	58	.	.	PUNCT
inlawrev-2960	901	1	clearly	clearly	ADV
inlawrev-2960	901	2	,	,	PUNCT
inlawrev-2960	901	3	the	the	DET
inlawrev-2960	901	4	wrongdoing	wrongdoing	NOUN
inlawrev-2960	901	5	of	of	ADP
inlawrev-2960	901	6	some	some	DET
inlawrev-2960	901	7	accountants	accountant	NOUN
inlawrev-2960	901	8	should	should	AUX
inlawrev-2960	901	9	not	not	PART
inlawrev-2960	901	10	implicate	implicate	VERB
inlawrev-2960	901	11	all	all	DET
inlawrev-2960	901	12	s&l	s&l	NOUN
inlawrev-2960	901	13	auditors	auditor	NOUN
inlawrev-2960	901	14	,	,	PUNCT
inlawrev-2960	901	15	nor	nor	CCONJ
inlawrev-2960	901	16	should	should	AUX
inlawrev-2960	901	17	accountants	accountant	NOUN
inlawrev-2960	901	18	be	be	AUX
inlawrev-2960	901	19	used	use	VERB
inlawrev-2960	901	20	as	as	ADP
inlawrev-2960	901	21	'	'	NOUN
inlawrev-2960	901	22	*	*	PUNCT
inlawrev-2960	901	23	deep	deep	ADJ
inlawrev-2960	901	24	pockets	pocket	NOUN
inlawrev-2960	901	25	"	"	PUNCT
inlawrev-2960	901	26	to	to	PART
inlawrev-2960	901	27	pay	pay	VERB
inlawrev-2960	901	28	for	for	ADP
inlawrev-2960	901	29	the	the	DET
inlawrev-2960	901	30	wrongful	wrongful	ADJ
inlawrev-2960	901	31	acts	act	NOUN
inlawrev-2960	901	32	of	of	ADP
inlawrev-2960	901	33	others	other	NOUN
inlawrev-2960	901	34	in	in	ADP
inlawrev-2960	901	35	the	the	DET
inlawrev-2960	901	36	s&l	s&l	PROPN
inlawrev-2960	901	37	crisis	crisis	NOUN
inlawrev-2960	901	38	.	.	PUNCT
inlawrev-2960	902	1	to	to	ADP
inlawrev-2960	902	2	the	the	DET
inlawrev-2960	902	3	extent	extent	NOUN
inlawrev-2960	902	4	that	that	SCONJ
inlawrev-2960	902	5	accounting	accounting	NOUN
inlawrev-2960	902	6	firms	firm	NOUN
inlawrev-2960	902	7	'	'	PART
inlawrev-2960	902	8	financial	financial	ADJ
inlawrev-2960	902	9	positions	position	NOUN
inlawrev-2960	902	10	attract	attract	VERB
inlawrev-2960	902	11	unwarranted	unwarranted	ADJ
inlawrev-2960	902	12	suits	suit	NOUN
inlawrev-2960	902	13	,	,	PUNCT
inlawrev-2960	902	14	they	they	PRON
inlawrev-2960	902	15	should	should	AUX
inlawrev-2960	902	16	remain	remain	VERB
inlawrev-2960	902	17	immune	immune	ADJ
inlawrev-2960	902	18	.	.	PUNCT
inlawrev-2960	903	1	191	191	NUM
inlawrev-2960	903	2	.	.	PUNCT
inlawrev-2960	904	1	audits	audit	NOUN
inlawrev-2960	904	2	are	be	AUX
inlawrev-2960	904	3	fact	fact	NOUN
inlawrev-2960	904	4	intensive	intensive	ADJ
inlawrev-2960	904	5	exercises	exercise	NOUN
inlawrev-2960	904	6	,	,	PUNCT
inlawrev-2960	904	7	and	and	CCONJ
inlawrev-2960	904	8	litigation	litigation	NOUN
inlawrev-2960	904	9	concerning	concern	VERB
inlawrev-2960	904	10	those	those	DET
inlawrev-2960	904	11	audits	audits	NOUN
inlawrev-2960	904	12	is	be	AUX
inlawrev-2960	904	13	fact	fact	NOUN
inlawrev-2960	904	14	intensive	intensive	ADJ
inlawrev-2960	904	15	as	as	ADV
inlawrev-2960	904	16	well	well	ADV
inlawrev-2960	904	17	.	.	PUNCT
inlawrev-2960	905	1	kiernan	kiernan	PROPN
inlawrev-2960	905	2	,	,	PUNCT
inlawrev-2960	905	3	supra	supra	PROPN
inlawrev-2960	905	4	note	note	PROPN
inlawrev-2960	905	5	149	149	NUM
inlawrev-2960	905	6	,	,	PUNCT
inlawrev-2960	905	7	at	at	ADP
inlawrev-2960	905	8	247	247	NUM
inlawrev-2960	905	9	.	.	PUNCT
inlawrev-2960	905	10	192	192	NUM
inlawrev-2960	905	11	.	.	PUNCT
inlawrev-2960	906	1	not	not	PART
inlawrev-2960	906	2	to	to	PART
inlawrev-2960	906	3	be	be	AUX
inlawrev-2960	906	4	forgotten	forget	VERB
inlawrev-2960	906	5	are	be	AUX
inlawrev-2960	906	6	accountants	accountant	NOUN
inlawrev-2960	906	7	who	who	PRON
inlawrev-2960	906	8	,	,	PUNCT
inlawrev-2960	906	9	in	in	ADP
inlawrev-2960	906	10	the	the	DET
inlawrev-2960	906	11	face	face	NOUN
inlawrev-2960	906	12	of	of	ADP
inlawrev-2960	906	13	misconduct	misconduct	NOUN
inlawrev-2960	906	14	by	by	ADP
inlawrev-2960	906	15	s&l	s&l	PROPN
inlawrev-2960	906	16	directors	director	NOUN
inlawrev-2960	906	17	and	and	CCONJ
inlawrev-2960	906	18	officers	officer	NOUN
inlawrev-2960	906	19	,	,	PUNCT
inlawrev-2960	906	20	stood	stand	VERB
inlawrev-2960	906	21	firm	firm	ADJ
inlawrev-2960	906	22	and	and	CCONJ
inlawrev-2960	906	23	refused	refuse	VERB
inlawrev-2960	906	24	management	management	NOUN
inlawrev-2960	906	25	's	's	PART
inlawrev-2960	906	26	efforts	effort	NOUN
inlawrev-2960	906	27	to	to	PART
inlawrev-2960	906	28	modify	modify	VERB
inlawrev-2960	906	29	audit	audit	NOUN
inlawrev-2960	906	30	reports	report	NOUN
inlawrev-2960	906	31	.	.	PUNCT
inlawrev-2960	907	1	as	as	SCONJ
inlawrev-2960	907	2	judge	judge	PROPN
inlawrev-2960	907	3	sporkin	sporkin	PROPN
inlawrev-2960	907	4	wrote	write	VERB
inlawrev-2960	907	5	in	in	ADP
inlawrev-2960	907	6	lincoln	lincoln	PROPN
inlawrev-2960	907	7	savings	savings	PROPN
inlawrev-2960	907	8	&	&	CCONJ
inlawrev-2960	907	9	loan	loan	PROPN
inlawrev-2960	907	10	association	association	PROPN
inlawrev-2960	907	11	v.	v.	PROPN
inlawrev-2960	907	12	wall	wall	PROPN
inlawrev-2960	907	13	,	,	PUNCT
inlawrev-2960	907	14	"	"	PUNCT
inlawrev-2960	907	15	while	while	SCONJ
inlawrev-2960	907	16	there	there	PRON
inlawrev-2960	907	17	are	be	VERB
inlawrev-2960	907	18	few	few	ADJ
inlawrev-2960	907	19	heroes	hero	NOUN
inlawrev-2960	907	20	in	in	ADP
inlawrev-2960	907	21	this	this	DET
inlawrev-2960	907	22	saga	saga	NOUN
inlawrev-2960	907	23	,	,	PUNCT
inlawrev-2960	907	24	ms	ms	PROPN
inlawrev-2960	907	25	.	.	PROPN
inlawrev-2960	907	26	vincent	vincent	PROPN
inlawrev-2960	907	27	must	must	AUX
inlawrev-2960	907	28	be	be	AUX
inlawrev-2960	907	29	commended	commend	VERB
inlawrev-2960	907	30	for	for	ADP
inlawrev-2960	907	31	standing	stand	VERB
inlawrev-2960	907	32	firm	firm	NOUN
inlawrev-2960	907	33	on	on	ADP
inlawrev-2960	907	34	the	the	DET
inlawrev-2960	907	35	proper	proper	ADJ
inlawrev-2960	907	36	accounting	accounting	NOUN
inlawrev-2960	907	37	for	for	ADP
inlawrev-2960	907	38	this	this	DET
inlawrev-2960	907	39	transaction	transaction	NOUN
inlawrev-2960	907	40	.	.	PUNCT
inlawrev-2960	908	1	indeed	indeed	ADV
inlawrev-2960	908	2	,	,	PUNCT
inlawrev-2960	908	3	she	she	PRON
inlawrev-2960	908	4	maintained	maintain	VERB
inlawrev-2960	908	5	her	her	PRON
inlawrev-2960	908	6	position	position	NOUN
inlawrev-2960	908	7	despite	despite	SCONJ
inlawrev-2960	908	8	attempts	attempt	NOUN
inlawrev-2960	908	9	made	make	VERB
inlawrev-2960	908	10	by	by	ADP
inlawrev-2960	908	11	keating	keate	VERB
inlawrev-2960	908	12	to	to	PART
inlawrev-2960	908	13	have	have	VERB
inlawrev-2960	908	14	her	she	PRON
inlawrev-2960	908	15	removed	remove	VERB
inlawrev-2960	908	16	from	from	ADP
inlawrev-2960	908	17	the	the	DET
inlawrev-2960	908	18	audit	audit	NOUN
inlawrev-2960	908	19	.	.	PUNCT
inlawrev-2960	908	20	"	"	PUNCT
inlawrev-2960	909	1	lincoln	lincoln	PROPN
inlawrev-2960	909	2	sav	sav	PROPN
inlawrev-2960	909	3	.	.	PROPN
inlawrev-2960	909	4	&	&	CCONJ
inlawrev-2960	909	5	loan	loan	PROPN
inlawrev-2960	909	6	ass'n	ass'n	PROPN
inlawrev-2960	909	7	v.	v.	PROPN
inlawrev-2960	909	8	wall	wall	PROPN
inlawrev-2960	909	9	,	,	PUNCT
inlawrev-2960	909	10	743	743	NUM
inlawrev-2960	909	11	f.	f.	PROPN
inlawrev-2960	909	12	supp	supp	PROPN
inlawrev-2960	909	13	.	.	PUNCT
inlawrev-2960	910	1	901	901	NUM
inlawrev-2960	910	2	,	,	PUNCT
inlawrev-2960	910	3	941	941	NUM
inlawrev-2960	910	4	(	(	PUNCT
inlawrev-2960	910	5	d.d.c	d.d.c	PROPN
inlawrev-2960	910	6	.	.	PROPN
inlawrev-2960	910	7	1990	1990	NUM
inlawrev-2960	910	8	)	)	PUNCT
inlawrev-2960	910	9	.	.	PUNCT
inlawrev-2960	911	1	512	512	NUM
inlawrev-2960	911	2	indiana	indiana	PROPN
inlawrev-2960	911	3	law	law	PROPN
inlawrev-2960	911	4	review	review	NOUN
inlawrev-2960	911	5	[	[	X
inlawrev-2960	911	6	vol	vol	NOUN
inlawrev-2960	911	7	.	.	PUNCT
inlawrev-2960	911	8	25:475	25:475	NUM
inlawrev-2960	911	9	however	however	ADV
inlawrev-2960	911	10	,	,	PUNCT
inlawrev-2960	911	11	the	the	DET
inlawrev-2960	911	12	s&l	s&l	PROPN
inlawrev-2960	911	13	accountants	accountant	NOUN
inlawrev-2960	911	14	who	who	PRON
inlawrev-2960	911	15	*	*	VERB
inlawrev-2960	911	16	*	*	PUNCT
inlawrev-2960	911	17	looked	look	VERB
inlawrev-2960	911	18	the	the	DET
inlawrev-2960	911	19	other	other	ADJ
inlawrev-2960	911	20	way	way	NOUN
inlawrev-2960	911	21	"	"	PUNCT
inlawrev-2960	911	22	as	as	SCONJ
inlawrev-2960	911	23	thrift	thrift	NOUN
inlawrev-2960	911	24	management	management	NOUN
inlawrev-2960	911	25	drove	drive	VERB
inlawrev-2960	911	26	s&ls	s&ls	PROPN
inlawrev-2960	911	27	into	into	ADP
inlawrev-2960	911	28	insolvency	insolvency	NOUN
inlawrev-2960	911	29	,	,	PUNCT
inlawrev-2960	911	30	or	or	CCONJ
inlawrev-2960	911	31	who	who	PRON
inlawrev-2960	911	32	actively	actively	ADV
inlawrev-2960	911	33	participated	participate	VERB
inlawrev-2960	911	34	in	in	ADP
inlawrev-2960	911	35	concealing	conceal	VERB
inlawrev-2960	911	36	institutional	institutional	ADJ
inlawrev-2960	911	37	losses	loss	NOUN
inlawrev-2960	911	38	from	from	ADP
inlawrev-2960	911	39	fdic	fdic	PROPN
inlawrev-2960	911	40	regulators	regulator	NOUN
inlawrev-2960	911	41	and	and	CCONJ
inlawrev-2960	911	42	trusting	trust	VERB
inlawrev-2960	911	43	depositors	depositor	NOUN
inlawrev-2960	911	44	,	,	PUNCT
inlawrev-2960	911	45	should	should	AUX
inlawrev-2960	911	46	receive	receive	VERB
inlawrev-2960	911	47	severe	severe	ADJ
inlawrev-2960	911	48	penalties	penalty	NOUN
inlawrev-2960	911	49	and	and	CCONJ
inlawrev-2960	911	50	be	be	AUX
inlawrev-2960	911	51	assessed	assess	VERB
inlawrev-2960	911	52	substantial	substantial	ADJ
inlawrev-2960	911	53	damages	damage	NOUN
inlawrev-2960	911	54	.	.	PUNCT
inlawrev-2960	912	1	those	those	DET
inlawrev-2960	912	2	accountants	accountant	NOUN
inlawrev-2960	912	3	must	must	AUX
inlawrev-2960	912	4	be	be	AUX
inlawrev-2960	912	5	held	hold	VERB
inlawrev-2960	912	6	accountable	accountable	ADJ
inlawrev-2960	912	7	for	for	ADP
inlawrev-2960	912	8	their	their	PRON
inlawrev-2960	912	9	role	role	NOUN
inlawrev-2960	912	10	in	in	ADP
inlawrev-2960	912	11	one	one	NUM
inlawrev-2960	912	12	of	of	ADP
inlawrev-2960	912	13	the	the	DET
inlawrev-2960	912	14	largest	large	ADJ
inlawrev-2960	912	15	financial	financial	ADJ
inlawrev-2960	912	16	disasters	disaster	NOUN
inlawrev-2960	912	17	in	in	ADP
inlawrev-2960	912	18	our	our	PRON
inlawrev-2960	912	19	nation	nation	NOUN
inlawrev-2960	912	20	's	's	PART
inlawrev-2960	912	21	history	history	NOUN
inlawrev-2960	912	22	.	.	PUNCT
inlawrev-2960	913	1	'	'	PUNCT
inlawrev-2960	913	2	^^	^^	PUNCT
inlawrev-2960	913	3	jan	jan	PROPN
inlawrev-2960	913	4	s.	s.	PROPN
inlawrev-2960	913	5	blaising	blaising	PROPN
inlawrev-2960	913	6	*	*	PROPN
inlawrev-2960	913	7	193	193	NUM
inlawrev-2960	913	8	.	.	PUNCT
inlawrev-2960	914	1	rosenbaum	rosenbaum	PROPN
inlawrev-2960	914	2	,	,	PUNCT
inlawrev-2960	914	3	as	as	SCONJ
inlawrev-2960	914	4	session	session	NOUN
inlawrev-2960	914	5	winds	wind	VERB
inlawrev-2960	914	6	up	up	ADP
inlawrev-2960	914	7	,	,	PUNCT
inlawrev-2960	914	8	g.o.p	g.o.p	NOUN
inlawrev-2960	914	9	.	.	PUNCT
inlawrev-2960	914	10	plans	plan	NOUN
inlawrev-2960	914	11	for	for	ADP
inlawrev-2960	914	12	tv	tv	NOUN
inlawrev-2960	914	13	time	time	NOUN
inlawrev-2960	914	14	,	,	PUNCT
inlawrev-2960	914	15	n.y	n.y	PROPN
inlawrev-2960	914	16	.	.	PROPN
inlawrev-2960	914	17	times	times	PROPN
inlawrev-2960	914	18	,	,	PUNCT
inlawrev-2960	914	19	nov	nov	PROPN
inlawrev-2960	914	20	.	.	PROPN
inlawrev-2960	914	21	24	24	NUM
inlawrev-2960	914	22	,	,	PUNCT
inlawrev-2960	914	23	1991	1991	NUM
inlawrev-2960	914	24	,	,	PUNCT
inlawrev-2960	914	25	§	§	PROPN
inlawrev-2960	914	26	1	1	NUM
inlawrev-2960	914	27	,	,	PUNCT
inlawrev-2960	914	28	at	at	ADP
inlawrev-2960	914	29	34	34	NUM
inlawrev-2960	914	30	,	,	PUNCT
inlawrev-2960	914	31	col	col	PROPN
inlawrev-2960	914	32	.	.	PROPN
inlawrev-2960	914	33	1	1	NUM
inlawrev-2960	914	34	(	(	PUNCT
inlawrev-2960	914	35	the	the	DET
inlawrev-2960	914	36	savings	saving	NOUN
inlawrev-2960	914	37	and	and	CCONJ
inlawrev-2960	914	38	loan	loan	NOUN
inlawrev-2960	914	39	debacle	debacle	NOUN
inlawrev-2960	914	40	is	be	AUX
inlawrev-2960	914	41	"	"	PUNCT
inlawrev-2960	914	42	the	the	DET
inlawrev-2960	914	43	biggest	big	ADJ
inlawrev-2960	914	44	disaster	disaster	NOUN
inlawrev-2960	914	45	in	in	ADP
inlawrev-2960	914	46	public	public	ADJ
inlawrev-2960	914	47	finance	finance	NOUN
inlawrev-2960	914	48	in	in	ADP
inlawrev-2960	914	49	american	american	ADJ
inlawrev-2960	914	50	history	history	NOUN
inlawrev-2960	914	51	"	"	PUNCT
inlawrev-2960	914	52	)	)	PUNCT
inlawrev-2960	914	53	.	.	PUNCT
inlawrev-2960	915	1	*	*	PUNCT
inlawrev-2960	915	2	b.s	b.s	PROPN
inlawrev-2960	915	3	.	.	PROPN
inlawrev-2960	915	4	,	,	PUNCT
inlawrev-2960	915	5	1979	1979	NUM
inlawrev-2960	915	6	,	,	PUNCT
inlawrev-2960	915	7	university	university	NOUN
inlawrev-2960	915	8	of	of	ADP
inlawrev-2960	915	9	indianapolis	indianapolis	PROPN
inlawrev-2960	915	10	;	;	PUNCT
inlawrev-2960	915	11	m.s	m.s	PROPN
inlawrev-2960	915	12	.	.	PROPN
inlawrev-2960	915	13	,	,	PUNCT
inlawrev-2960	915	14	1985	1985	NUM
inlawrev-2960	915	15	,	,	PUNCT
inlawrev-2960	915	16	purdue	purdue	PROPN
inlawrev-2960	915	17	university	university	NOUN
inlawrev-2960	915	18	;	;	PUNCT
inlawrev-2960	915	19	j.d	j.d	PROPN
inlawrev-2960	915	20	.	.	PROPN
inlawrev-2960	915	21	candidate	candidate	PROPN
inlawrev-2960	915	22	,	,	PUNCT
inlawrev-2960	915	23	1992	1992	NUM
inlawrev-2960	915	24	,	,	PUNCT
inlawrev-2960	915	25	indiana	indiana	PROPN
inlawrev-2960	915	26	university	university	PROPN
inlawrev-2960	915	27	school	school	NOUN
inlawrev-2960	915	28	of	of	ADP
inlawrev-2960	915	29	law	law	NOUN
inlawrev-2960	915	30	-	-	PUNCT
inlawrev-2960	915	31	indianapolis	indianapolis	PROPN
inlawrev-2960	915	32	.	.	PUNCT
inlawrev-2960	916	1	the	the	DET
inlawrev-2960	916	2	author	author	NOUN
inlawrev-2960	916	3	wishes	wish	VERB
inlawrev-2960	916	4	to	to	PART
inlawrev-2960	916	5	thank	thank	VERB
inlawrev-2960	916	6	professor	professor	NOUN
inlawrev-2960	916	7	paul	paul	PROPN
inlawrev-2960	916	8	t.	t.	PROPN
inlawrev-2960	916	9	hayden	hayden	PROPN
inlawrev-2960	916	10	and	and	CCONJ
inlawrev-2960	916	11	professor	professor	PROPN
inlawrev-2960	916	12	john	john	PROPN
inlawrev-2960	916	13	r.	r.	PROPN
inlawrev-2960	916	14	wimmer	wimmer	PROPN
inlawrev-2960	916	15	for	for	ADP
inlawrev-2960	916	16	their	their	PRON
inlawrev-2960	916	17	assistance	assistance	NOUN
inlawrev-2960	916	18	with	with	ADP
inlawrev-2960	916	19	this	this	DET
inlawrev-2960	916	20	note	note	NOUN
inlawrev-2960	916	21	.	.	PUNCT
inlawrev-2960	917	1	1991	1991	NUM
inlawrev-2960	917	2	]	]	PUNCT
inlawrev-2960	917	3	accountants	accountant	NOUN
inlawrev-2960	917	4	'	'	PART
inlawrev-2960	917	5	liability	liability	NOUN
inlawrev-2960	917	6	513	513	NUM
inlawrev-2960	917	7	appendix	appendix	VERB
inlawrev-2960	917	8	a	a	DET
inlawrev-2960	917	9	fdic	fdic	ADJ
inlawrev-2960	917	10	and	and	CCONJ
inlawrev-2960	917	11	rtc	rtc	PROPN
inlawrev-2960	917	12	lawsuits	lawsuit	NOUN
inlawrev-2960	917	13	against	against	ADP
inlawrev-2960	917	14	accounting	accounting	NOUN
inlawrev-2960	917	15	firms	firm	NOUN
inlawrev-2960	917	16	for	for	ADP
inlawrev-2960	917	17	accountants	accountant	NOUN
inlawrev-2960	917	18	'	'	PART
inlawrev-2960	917	19	audits	audits	NOUN
inlawrev-2960	917	20	of	of	ADP
inlawrev-2960	917	21	failed	fail	VERB
inlawrev-2960	917	22	s&ls	s&ls	PROPN
inlawrev-2960	917	23	the	the	DET
inlawrev-2960	917	24	fdic	fdic	PROPN
inlawrev-2960	917	25	and	and	CCONJ
inlawrev-2960	917	26	rtc	rtc	PROPN
inlawrev-2960	917	27	have	have	VERB
inlawrev-2960	917	28	the	the	DET
inlawrev-2960	917	29	following	follow	VERB
inlawrev-2960	917	30	lawsuits	lawsuit	NOUN
inlawrev-2960	917	31	pending	pende	VERB
inlawrev-2960	917	32	against	against	ADP
inlawrev-2960	917	33	accounting	accounting	NOUN
inlawrev-2960	917	34	firms	firm	NOUN
inlawrev-2960	917	35	for	for	ADP
inlawrev-2960	917	36	their	their	PRON
inlawrev-2960	917	37	audits	audits	NOUN
inlawrev-2960	917	38	of	of	ADP
inlawrev-2960	917	39	failed	fail	VERB
inlawrev-2960	917	40	savings	saving	NOUN
inlawrev-2960	917	41	and	and	CCONJ
inlawrev-2960	917	42	loan	loan	NOUN
inlawrev-2960	917	43	associations	association	NOUN
inlawrev-2960	917	44	(	(	PUNCT
inlawrev-2960	917	45	as	as	ADP
inlawrev-2960	917	46	of	of	ADP
inlawrev-2960	917	47	october	october	PROPN
inlawrev-2960	917	48	7	7	NUM
inlawrev-2960	917	49	,	,	PUNCT
inlawrev-2960	917	50	1991	1991	NUM
inlawrev-2960	917	51	):	):	PUNCT
inlawrev-2960	917	52	state	state	NOUN
inlawrev-2960	917	53	savings	saving	NOUN
inlawrev-2960	917	54	&	&	CCONJ
inlawrev-2960	917	55	loan	loan	NOUN
inlawrev-2960	917	56	suit	suit	NOUN
inlawrev-2960	917	57	,	,	PUNCT
inlawrev-2960	917	58	dockets	docket	NOUN
inlawrev-2960	917	59	,	,	PUNCT
inlawrev-2960	917	60	court	court	NOUN
inlawrev-2960	917	61	damages	damage	NOUN
inlawrev-2960	917	62	'	'	PART
inlawrev-2960	917	63	ar	ar	NOUN
inlawrev-2960	917	64	firstsouth	firstsouth	PROPN
inlawrev-2960	917	65	,	,	PUNCT
inlawrev-2960	917	66	fa	fa	PROPN
inlawrev-2960	917	67	ca	can	AUX
inlawrev-2960	917	68	homestate	homestate	PROPN
inlawrev-2960	917	69	s&la	s&la	PROPN
inlawrev-2960	917	70	ca	can	AUX
inlawrev-2960	917	71	imperial	imperial	ADJ
inlawrev-2960	917	72	savings	saving	NOUN
inlawrev-2960	917	73	association	association	PROPN
inlawrev-2960	917	74	fl	fl	PROPN
inlawrev-2960	917	75	amerifirst	amerifirst	PROPN
inlawrev-2960	917	76	fs&la	fs&la	PROPN
inlawrev-2960	917	77	fl	fl	PRON
inlawrev-2960	917	78	commonwealth	commonwealth	NOUN
inlawrev-2960	917	79	fs&la	fs&la	PROPN
inlawrev-2960	917	80	fl	fl	ADP
inlawrev-2960	917	81	duvali	duvali	PROPN
inlawrev-2960	917	82	fs&la	fs&la	PROPN
inlawrev-2960	917	83	fl	fl	DET
inlawrev-2960	917	84	royal	royal	ADJ
inlawrev-2960	917	85	palm	palm	PROPN
inlawrev-2960	917	86	fs&l	fs&l	PROPN
inlawrev-2960	917	87	fdic	fdic	PROPN
inlawrev-2960	917	88	v.	v.	PROPN
inlawrev-2960	917	89	deloitte	deloitte	PROPN
inlawrev-2960	917	90	&	&	CCONJ
inlawrev-2960	917	91	touche	touche	PROPN
inlawrev-2960	917	92	and	and	CCONJ
inlawrev-2960	917	93	$	$	SYM
inlawrev-2960	917	94	480	480	NUM
inlawrev-2960	917	95	million	million	NUM
inlawrev-2960	917	96	deloitte	deloitte	NOUN
inlawrev-2960	917	97	,	,	PUNCT
inlawrev-2960	917	98	haskins	haskins	PROPN
inlawrev-2960	917	99	&	&	CCONJ
inlawrev-2960	917	100	sells	sell	VERB
inlawrev-2960	917	101	lr	lr	PROPN
inlawrev-2960	917	102	-	-	PUNCT
inlawrev-2960	917	103	c-90	c-90	NOUN
inlawrev-2960	917	104	-	-	PUNCT
inlawrev-2960	917	105	520	520	NUM
inlawrev-2960	917	106	(	(	PUNCT
inlawrev-2960	917	107	usdc	usdc	PROPN
inlawrev-2960	917	108	ed	ed	PROPN
inlawrev-2960	917	109	ar	ar	PROPN
inlawrev-2960	917	110	)	)	PUNCT
inlawrev-2960	917	111	fslic	fslic	NOUN
inlawrev-2960	917	112	v.	v.	ADP
inlawrev-2960	917	113	bitticks	bittick	NOUN
inlawrev-2960	917	114	&	&	CCONJ
inlawrev-2960	917	115	co.	co.	PROPN
inlawrev-2960	917	116	$	$	SYM
inlawrev-2960	917	117	4	4	NUM
inlawrev-2960	917	118	million	million	NUM
inlawrev-2960	917	119	c-88	c-88	ADJ
inlawrev-2960	917	120	-	-	PUNCT
inlawrev-2960	917	121	3756	3756	NUM
inlawrev-2960	917	122	-	-	PUNCT
inlawrev-2960	917	123	wws	wws	NOUN
inlawrev-2960	917	124	(	(	PUNCT
inlawrev-2960	917	125	usdc	usdc	ADJ
inlawrev-2960	917	126	nd	nd	NOUN
inlawrev-2960	917	127	ca	ca	NOUN
inlawrev-2960	917	128	)	)	PUNCT
inlawrev-2960	917	129	rtc	rtc	PROPN
inlawrev-2960	917	130	as	as	ADP
inlawrev-2960	917	131	conservator	conservator	NOUN
inlawrev-2960	917	132	for	for	ADP
inlawrev-2960	917	133	imperial	imperial	ADJ
inlawrev-2960	917	134	$	$	SYM
inlawrev-2960	917	135	26	26	NUM
inlawrev-2960	917	136	million	million	NUM
inlawrev-2960	917	137	savings	saving	NOUN
inlawrev-2960	917	138	v.	v.	ADP
inlawrev-2960	917	139	ernst	ernst	PROPN
inlawrev-2960	917	140	&	&	CCONJ
inlawrev-2960	917	141	whinney	whinney	PROPN
inlawrev-2960	917	142	,	,	PUNCT
inlawrev-2960	917	143	union	union	NOUN
inlawrev-2960	917	144	bank^	bank^	PROPN
inlawrev-2960	917	145	victor	victor	PROPN
inlawrev-2960	917	146	sy	sy	PROPN
inlawrev-2960	917	147	,	,	PUNCT
inlawrev-2960	917	148	and	and	CCONJ
inlawrev-2960	917	149	ernst	ernst	PROPN
inlawrev-2960	917	150	&	&	CCONJ
inlawrev-2960	917	151	young	young	ADJ
inlawrev-2960	917	152	90	90	NUM
inlawrev-2960	917	153	-	-	PUNCT
inlawrev-2960	917	154	0374	0374	NUM
inlawrev-2960	917	155	-	-	PUNCT
inlawrev-2960	917	156	jll	jll	NOUN
inlawrev-2960	917	157	(	(	PUNCT
inlawrev-2960	917	158	usdc	usdc	ADJ
inlawrev-2960	917	159	sd	sd	ADP
inlawrev-2960	917	160	ca	ca	NOUN
inlawrev-2960	917	161	)	)	PUNCT
inlawrev-2960	917	162	amerifirst	amerifirst	NOUN
inlawrev-2960	917	163	fs&la	fs&la	NOUN
inlawrev-2960	917	164	and	and	CCONJ
inlawrev-2960	917	165	amerifirst	amerifirst	VERB
inlawrev-2960	917	166	$	$	SYM
inlawrev-2960	917	167	75	75	NUM
inlawrev-2960	917	168	million	million	NUM
inlawrev-2960	917	169	development	development	PROPN
inlawrev-2960	917	170	corp	corp	PROPN
inlawrev-2960	917	171	.	.	PROPN
inlawrev-2960	918	1	v.	v.	PROPN
inlawrev-2960	918	2	thomas	thomas	PROPN
inlawrev-2960	918	3	r.	r.	PROPN
inlawrev-2960	918	4	bomar	bomar	PROPN
inlawrev-2960	918	5	et	et	PROPN
inlawrev-2960	918	6	al	al	PROPN
inlawrev-2960	919	1	.	.	PUNCT
inlawrev-2960	920	1	(	(	PUNCT
inlawrev-2960	920	2	deloitte	deloitte	PROPN
inlawrev-2960	920	3	,	,	PUNCT
inlawrev-2960	920	4	haskins	haskins	PROPN
inlawrev-2960	920	5	&	&	CCONJ
inlawrev-2960	920	6	sells	sells	PROPN
inlawrev-2960	920	7	and	and	CCONJ
inlawrev-2960	920	8	ernst	ernst	PROPN
inlawrev-2960	920	9	&	&	CCONJ
inlawrev-2960	920	10	whinney	whinney	PROPN
inlawrev-2960	920	11	)	)	PUNCT
inlawrev-2960	920	12	90	90	NUM
inlawrev-2960	920	13	-	-	PUNCT
inlawrev-2960	920	14	0429	0429	NUM
inlawrev-2960	920	15	-	-	PUNCT
inlawrev-2960	920	16	clv	clv	PROPN
inlawrev-2960	920	17	(	(	PUNCT
inlawrev-2960	920	18	usdc	usdc	PROPN
inlawrev-2960	920	19	sd	sd	ADP
inlawrev-2960	920	20	fl	fl	PROPN
inlawrev-2960	920	21	)	)	PUNCT
inlawrev-2960	920	22	rtc	rtc	PROPN
inlawrev-2960	920	23	as	as	ADP
inlawrev-2960	920	24	conservator	conservator	NOUN
inlawrev-2960	920	25	for	for	ADP
inlawrev-2960	920	26	$	$	SYM
inlawrev-2960	920	27	50	50	NUM
inlawrev-2960	920	28	million	million	NUM
inlawrev-2960	920	29	commonwealth	commonwealth	NOUN
inlawrev-2960	920	30	fs&la	fs&la	PROPN
inlawrev-2960	920	31	v.	v.	ADP
inlawrev-2960	920	32	jason	jason	PROPN
inlawrev-2960	920	33	chapnick	chapnick	PROPN
inlawrev-2960	920	34	,	,	PUNCT
inlawrev-2960	920	35	deloitte	deloitte	PROPN
inlawrev-2960	920	36	,	,	PUNCT
inlawrev-2960	920	37	haskins	haskins	PROPN
inlawrev-2960	920	38	&	&	CCONJ
inlawrev-2960	920	39	sells	sells	PROPN
inlawrev-2960	920	40	,	,	PUNCT
inlawrev-2960	920	41	et	et	PROPN
inlawrev-2960	920	42	al	al	PROPN
inlawrev-2960	920	43	.	.	PROPN
inlawrev-2960	920	44	89	89	NUM
inlawrev-2960	920	45	-	-	PUNCT
inlawrev-2960	920	46	6572	6572	NUM
inlawrev-2960	920	47	-	-	PUNCT
inlawrev-2960	920	48	civ	civ	NOUN
inlawrev-2960	920	49	-	-	NOUN
inlawrev-2960	920	50	jcp	jcp	PROPN
inlawrev-2960	920	51	(	(	PUNCT
inlawrev-2960	920	52	usdc	usdc	PROPN
inlawrev-2960	920	53	sd	sd	ADP
inlawrev-2960	920	54	fl	fl	PROPN
inlawrev-2960	920	55	)	)	PUNCT
inlawrev-2960	920	56	rtc	rtc	PROPN
inlawrev-2960	920	57	as	as	ADP
inlawrev-2960	920	58	conservator	conservator	NOUN
inlawrev-2960	920	59	for	for	ADP
inlawrev-2960	920	60	duvali	duvali	ADJ
inlawrev-2960	920	61	$	$	SYM
inlawrev-2960	920	62	16.6	16.6	NUM
inlawrev-2960	920	63	million	million	NUM
inlawrev-2960	920	64	fs&ls	fs&ls	X
inlawrev-2960	920	65	v.	v.	ADP
inlawrev-2960	920	66	peat	peat	NOUN
inlawrev-2960	920	67	marwick	marwick	NOUN
inlawrev-2960	920	68	89	89	NUM
inlawrev-2960	920	69	-	-	PUNCT
inlawrev-2960	920	70	085	085	NUM
inlawrev-2960	920	71	-	-	SYM
inlawrev-2960	920	72	48	48	NUM
inlawrev-2960	920	73	ca	ca	NOUN
inlawrev-2960	920	74	(	(	PUNCT
inlawrev-2960	920	75	4th	4th	PROPN
inlawrev-2960	920	76	jud	jud	PROPN
inlawrev-2960	920	77	.	.	PROPN
inlawrev-2960	920	78	cir	cir	PROPN
inlawrev-2960	920	79	.	.	PUNCT
inlawrev-2960	921	1	ct	ct	PROPN
inlawrev-2960	921	2	.	.	PUNCT
inlawrev-2960	921	3	)	)	PUNCT
inlawrev-2960	922	1	rtc	rtc	PROPN
inlawrev-2960	922	2	as	as	ADP
inlawrev-2960	922	3	conservator	conservator	NOUN
inlawrev-2960	922	4	for	for	ADP
inlawrev-2960	922	5	royal	royal	NOUN
inlawrev-2960	922	6	amount	amount	NOUN
inlawrev-2960	922	7	palm	palm	NOUN
inlawrev-2960	922	8	fs&l	fs&l	PROPN
inlawrev-2960	922	9	v.	v.	ADP
inlawrev-2960	922	10	deloitte	deloitte	PROPN
inlawrev-2960	922	11	,	,	PUNCT
inlawrev-2960	922	12	haskins	haskins	PROPN
inlawrev-2960	922	13	undetermined	undetermined	PROPN
inlawrev-2960	922	14	&	&	CCONJ
inlawrev-2960	922	15	sells	sell	VERB
inlawrev-2960	922	16	89	89	NUM
inlawrev-2960	922	17	-	-	PUNCT
inlawrev-2960	922	18	8039	8039	NUM
inlawrev-2960	922	19	-	-	PUNCT
inlawrev-2960	922	20	civ	civ	NOUN
inlawrev-2960	922	21	-	-	NOUN
inlawrev-2960	922	22	paine	paine	NOUN
inlawrev-2960	922	23	(	(	PUNCT
inlawrev-2960	922	24	usdc	usdc	PROPN
inlawrev-2960	922	25	sd	sd	ADP
inlawrev-2960	922	26	fl	fl	NOUN
inlawrev-2960	922	27	)	)	PUNCT
inlawrev-2960	922	28	approximate	approximate	ADJ
inlawrev-2960	922	29	figures	figure	NOUN
inlawrev-2960	922	30	514	514	NUM
inlawrev-2960	922	31	indiana	indiana	PROPN
inlawrev-2960	922	32	law	law	PROPN
inlawrev-2960	922	33	review	review	NOUN
inlawrev-2960	923	1	[	[	X
inlawrev-2960	923	2	vol	vol	NOUN
inlawrev-2960	923	3	.	.	PUNCT
inlawrev-2960	923	4	25:475	25:475	NUM
inlawrev-2960	924	1	fl	fl	NUM
inlawrev-2960	924	2	sunrise	sunrise	NOUN
inlawrev-2960	924	3	s&la	s&la	PROPN
inlawrev-2960	924	4	fdic	fdic	PROPN
inlawrev-2960	924	5	v.	v.	ADP
inlawrev-2960	924	6	jacoby	jacoby	PROPN
inlawrev-2960	924	7	,	,	PUNCT
inlawrev-2960	924	8	et	et	PROPN
inlawrev-2960	924	9	al	al	PROPN
inlawrev-2960	924	10	.	.	PUNCT
inlawrev-2960	925	1	(	(	PUNCT
inlawrev-2960	925	2	deloitte	deloitte	PROPN
inlawrev-2960	925	3	haskins	haskins	PROPN
inlawrev-2960	925	4	&	&	CCONJ
inlawrev-2960	925	5	sells	sells	PROPN
inlawrev-2960	925	6	)	)	PUNCT
inlawrev-2960	925	7	mdl	mdl	PROPN
inlawrev-2960	925	8	655	655	NUM
inlawrev-2960	925	9	(	(	PUNCT
inlawrev-2960	925	10	usdc	usdc	PROPN
inlawrev-2960	925	11	ed	ed	PROPN
inlawrev-2960	925	12	pa	pa	PROPN
inlawrev-2960	925	13	)	)	PUNCT
inlawrev-2960	925	14	$	$	SYM
inlawrev-2960	925	15	250	250	NUM
inlawrev-2960	925	16	million	million	NUM
inlawrev-2960	925	17	ks	ks	NOUN
inlawrev-2960	925	18	rooks	rooks	PROPN
inlawrev-2960	925	19	county	county	PROPN
inlawrev-2960	925	20	roger	roger	PROPN
inlawrev-2960	925	21	comeau	comeau	PROPN
inlawrev-2960	925	22	,	,	PUNCT
inlawrev-2960	925	23	et	et	PROPN
inlawrev-2960	925	24	al	al	PROPN
inlawrev-2960	925	25	.	.	PUNCT
inlawrev-2960	926	1	v.	v.	CCONJ
inlawrev-2960	926	2	terry	terry	PROPN
inlawrev-2960	926	3	$	$	SYM
inlawrev-2960	926	4	15	15	NUM
inlawrev-2960	926	5	million	million	NUM
inlawrev-2960	926	6	fs&la	fs&la	NOUN
inlawrev-2960	926	7	rupp	rupp	NOUN
inlawrev-2960	926	8	,	,	PUNCT
inlawrev-2960	926	9	et	et	PROPN
inlawrev-2960	926	10	al	al	PROPN
inlawrev-2960	926	11	.	.	PUNCT
inlawrev-2960	927	1	(	(	PUNCT
inlawrev-2960	927	2	grant	grant	PROPN
inlawrev-2960	927	3	thornton	thornton	PROPN
inlawrev-2960	927	4	)	)	PUNCT
inlawrev-2960	927	5	86	86	NUM
inlawrev-2960	927	6	-	-	SYM
inlawrev-2960	927	7	1531	1531	NUM
inlawrev-2960	927	8	-	-	PUNCT
inlawrev-2960	927	9	t	t	NOUN
inlawrev-2960	927	10	(	(	PUNCT
inlawrev-2960	927	11	usdc	usdc	ADJ
inlawrev-2960	927	12	ks	ks	PROPN
inlawrev-2960	927	13	)	)	PUNCT
inlawrev-2960	927	14	ky	ky	PROPN
inlawrev-2960	927	15	henderson	henderson	PROPN
inlawrev-2960	927	16	bank	bank	PROPN
inlawrev-2960	928	1	rtc	rtc	PROPN
inlawrev-2960	928	2	v.	v.	PROPN
inlawrev-2960	928	3	logan	logan	PROPN
inlawrev-2960	928	4	campbell	campbell	PROPN
inlawrev-2960	928	5	amount	amount	NOUN
inlawrev-2960	928	6	home	home	ADV
inlawrev-2960	928	7	s&la	s&la	PROPN
inlawrev-2960	928	8	89	89	NUM
inlawrev-2960	928	9	-	-	PUNCT
inlawrev-2960	928	10	ci-1	ci-1	NOUN
inlawrev-2960	928	11	-	-	SYM
inlawrev-2960	928	12	89	89	NUM
inlawrev-2960	928	13	(	(	PUNCT
inlawrev-2960	928	14	usdc	usdc	PROPN
inlawrev-2960	928	15	wd	wd	PROPN
inlawrev-2960	928	16	ky	ky	PROPN
inlawrev-2960	928	17	)	)	PUNCT
inlawrev-2960	928	18	undetermined	undetermine	VERB
inlawrev-2960	928	19	la	la	PROPN
inlawrev-2960	928	20	crescent	crescent	PROPN
inlawrev-2960	928	21	fsb	fsb	PROPN
inlawrev-2960	928	22	fdic	fdic	PROPN
inlawrev-2960	928	23	v.	v.	PROPN
inlawrev-2960	928	24	kevin	kevin	PROPN
inlawrev-2960	928	25	c.	c.	PROPN
inlawrev-2960	928	26	schoenberger	schoenberger	PROPN
inlawrev-2960	928	27	,	,	PUNCT
inlawrev-2960	928	28	et	et	PROPN
inlawrev-2960	928	29	al	al	PROPN
inlawrev-2960	928	30	.	.	PUNCT
inlawrev-2960	929	1	(	(	PUNCT
inlawrev-2960	929	2	j.k	j.k	PROPN
inlawrev-2960	929	3	.	.	PROPN
inlawrev-2960	929	4	byrne	byrne	PROPN
inlawrev-2960	929	5	&	&	CCONJ
inlawrev-2960	929	6	co.	co.	PROPN
inlawrev-2960	929	7	)	)	PUNCT
inlawrev-2960	929	8	89	89	NUM
inlawrev-2960	929	9	-	-	PUNCT
inlawrev-2960	929	10	2756s	2756s	NUM
inlawrev-2960	929	11	-	-	PUNCT
inlawrev-2960	929	12	l	l	NOUN
inlawrev-2960	929	13	/	/	SYM
inlawrev-2960	929	14	m-2	m-2	NOUN
inlawrev-2960	929	15	(	(	PUNCT
inlawrev-2960	929	16	usdc	usdc	ADJ
inlawrev-2960	929	17	ed	ed	NOUN
inlawrev-2960	929	18	la	la	NOUN
inlawrev-2960	929	19	)	)	PUNCT
inlawrev-2960	929	20	$	$	SYM
inlawrev-2960	929	21	40	40	NUM
inlawrev-2960	929	22	million	million	NUM
inlawrev-2960	929	23	mn	mn	PROPN
inlawrev-2960	929	24	midwest	midwest	PROPN
inlawrev-2960	929	25	federal	federal	PROPN
inlawrev-2960	929	26	midwest	midwest	PROPN
inlawrev-2960	929	27	federal	federal	PROPN
inlawrev-2960	929	28	s&la	s&la	PROPN
inlawrev-2960	929	29	v.	v.	ADP
inlawrev-2960	929	30	$	$	SYM
inlawrev-2960	929	31	192	192	NUM
inlawrev-2960	929	32	million	million	NUM
inlawrev-2960	929	33	s&l	s&l	PROPN
inlawrev-2960	929	34	greentree	greentree	PROPN
inlawrev-2960	929	35	acceptance	acceptance	PROPN
inlawrev-2960	929	36	,	,	PUNCT
inlawrev-2960	929	37	inc	inc	PROPN
inlawrev-2960	929	38	.	.	PROPN
inlawrev-2960	929	39	,	,	PUNCT
inlawrev-2960	929	40	et	et	PROPN
inlawrev-2960	929	41	al	al	PROPN
inlawrev-2960	929	42	.	.	PUNCT
inlawrev-2960	930	1	ok	ok	INTJ
inlawrev-2960	931	1	ok	ok	INTJ
inlawrev-2960	931	2	pa	pa	PROPN
inlawrev-2960	931	3	tn	tn	PROPN
inlawrev-2960	931	4	tx	tx	PROPN
inlawrev-2960	931	5	tx	tx	PROPN
inlawrev-2960	931	6	people	people	NOUN
inlawrev-2960	931	7	's	's	PART
inlawrev-2960	931	8	federal	federal	ADJ
inlawrev-2960	931	9	territory	territory	NOUN
inlawrev-2960	932	1	s&la	s&la	PROPN
inlawrev-2960	932	2	atlantic	atlantic	ADJ
inlawrev-2960	932	3	financial	financial	ADJ
inlawrev-2960	932	4	fs&la	fs&la	PROPN
inlawrev-2960	932	5	century	century	NOUN
inlawrev-2960	932	6	fsb	fsb	NOUN
inlawrev-2960	932	7	sunbelt	sunbelt	PROPN
inlawrev-2960	932	8	sa	sa	PROPN
inlawrev-2960	932	9	of	of	ADP
inlawrev-2960	932	10	tx	tx	PROPN
inlawrev-2960	932	11	western	western	ADJ
inlawrev-2960	932	12	savings	saving	NOUN
inlawrev-2960	932	13	association	association	NOUN
inlawrev-2960	932	14	(	(	PUNCT
inlawrev-2960	932	15	touche	touche	PROPN
inlawrev-2960	932	16	,	,	PUNCT
inlawrev-2960	932	17	ross	ross	PROPN
inlawrev-2960	932	18	&	&	CCONJ
inlawrev-2960	932	19	co.	co.	PROPN
inlawrev-2960	932	20	)	)	PUNCT
inlawrev-2960	932	21	3	3	NUM
inlawrev-2960	932	22	-	-	SYM
inlawrev-2960	932	23	88	88	NUM
inlawrev-2960	932	24	-	-	SYM
inlawrev-2960	932	25	669	669	NUM
inlawrev-2960	932	26	(	(	PUNCT
inlawrev-2960	932	27	usdc	usdc	PROPN
inlawrev-2960	932	28	mn	mn	PROPN
inlawrev-2960	932	29	)	)	PUNCT
inlawrev-2960	932	30	rtc	rtc	PROPN
inlawrev-2960	932	31	as	as	ADP
inlawrev-2960	932	32	conservator	conservator	NOUN
inlawrev-2960	932	33	for	for	ADP
inlawrev-2960	932	34	people	people	NOUN
inlawrev-2960	932	35	's	's	PART
inlawrev-2960	932	36	$	$	SYM
inlawrev-2960	932	37	467,000	467,000	NUM
inlawrev-2960	932	38	federal	federal	NOUN
inlawrev-2960	932	39	v.	v.	ADP
inlawrev-2960	932	40	touche	touche	PROPN
inlawrev-2960	932	41	,	,	PUNCT
inlawrev-2960	932	42	ross	ross	PROPN
inlawrev-2960	932	43	&	&	CCONJ
inlawrev-2960	932	44	co.	co.	PROPN
inlawrev-2960	932	45	,	,	PUNCT
inlawrev-2960	932	46	et	et	PROPN
inlawrev-2960	932	47	al	al	PROPN
inlawrev-2960	932	48	.	.	PROPN
inlawrev-2960	932	49	90	90	NUM
inlawrev-2960	932	50	-	-	PUNCT
inlawrev-2960	932	51	c-221	c-221	NOUN
inlawrev-2960	932	52	-	-	PUNCT
inlawrev-2960	932	53	b	b	NOUN
inlawrev-2960	932	54	(	(	PUNCT
inlawrev-2960	932	55	usdc	usdc	PROPN
inlawrev-2960	932	56	nd	nd	INTJ
inlawrev-2960	932	57	ok	ok	ADJ
inlawrev-2960	932	58	)	)	PUNCT
inlawrev-2960	932	59	fslic	fslic	NOUN
inlawrev-2960	932	60	v.	v.	ADP
inlawrev-2960	932	61	futures	futures	PROPN
inlawrev-2960	932	62	,	,	PUNCT
inlawrev-2960	932	63	inc	inc	PROPN
inlawrev-2960	932	64	.	.	PROPN
inlawrev-2960	932	65	regier	regier	NOUN
inlawrev-2960	932	66	,	,	PUNCT
inlawrev-2960	932	67	$	$	SYM
inlawrev-2960	932	68	12	12	NUM
inlawrev-2960	932	69	million	million	NUM
inlawrev-2960	932	70	carr	carr	PROPN
inlawrev-2960	932	71	&	&	CCONJ
inlawrev-2960	932	72	monroe	monroe	PROPN
inlawrev-2960	932	73	88	88	NUM
inlawrev-2960	932	74	civ	civ	NOUN
inlawrev-2960	932	75	0906	0906	NUM
inlawrev-2960	932	76	pnl	pnl	PROPN
inlawrev-2960	932	77	(	(	PUNCT
inlawrev-2960	932	78	usdc	usdc	PROPN
inlawrev-2960	932	79	sd	sd	PROPN
inlawrev-2960	932	80	ny	ny	PROPN
inlawrev-2960	932	81	)	)	PUNCT
inlawrev-2960	932	82	rtc	rtc	PROPN
inlawrev-2960	932	83	as	as	ADP
inlawrev-2960	932	84	conservator	conservator	NOUN
inlawrev-2960	932	85	for	for	ADP
inlawrev-2960	932	86	atlantic	atlantic	ADJ
inlawrev-2960	932	87	$	$	SYM
inlawrev-2960	932	88	3	3	NUM
inlawrev-2960	932	89	million	million	NUM
inlawrev-2960	932	90	financial	financial	ADJ
inlawrev-2960	932	91	fs&la	fs&la	NOUN
inlawrev-2960	932	92	v.	v.	ADP
inlawrev-2960	932	93	laventhol	laventhol	PROPN
inlawrev-2960	932	94	&	&	CCONJ
inlawrev-2960	932	95	horv^ath	horv^ath	PROPN
inlawrev-2960	932	96	90	90	NUM
inlawrev-2960	932	97	-	-	PUNCT
inlawrev-2960	932	98	4113	4113	NUM
inlawrev-2960	932	99	(	(	PUNCT
inlawrev-2960	932	100	usdc	usdc	PROPN
inlawrev-2960	932	101	ed	ed	PROPN
inlawrev-2960	932	102	pa	pa	PROPN
inlawrev-2960	932	103	)	)	PUNCT
inlawrev-2960	932	104	rtc	rtc	PROPN
inlawrev-2960	932	105	as	as	ADP
inlawrev-2960	932	106	receiver	receiver	ADV
inlawrev-2960	932	107	for	for	ADP
inlawrev-2960	932	108	century	century	NOUN
inlawrev-2960	932	109	fsb	fsb	VERB
inlawrev-2960	932	110	$	$	SYM
inlawrev-2960	932	111	5.2	5.2	NUM
inlawrev-2960	932	112	million	million	NUM
inlawrev-2960	932	113	v.	v.	ADP
inlawrev-2960	932	114	arnold	arnold	PROPN
inlawrev-2960	932	115	spain	spain	PROPN
inlawrev-2960	932	116	&	&	CCONJ
inlawrev-2960	932	117	co.	co.	PROPN
inlawrev-2960	932	118	89	89	NUM
inlawrev-2960	932	119	-	-	SYM
inlawrev-2960	932	120	1065	1065	NUM
inlawrev-2960	932	121	-	-	PUNCT
inlawrev-2960	932	122	tub	tub	NOUN
inlawrev-2960	932	123	(	(	PUNCT
inlawrev-2960	932	124	usdc	usdc	ADJ
inlawrev-2960	932	125	wd	wd	PROPN
inlawrev-2960	932	126	tn	tn	PROPN
inlawrev-2960	932	127	)	)	PUNCT
inlawrev-2960	932	128	fdic	fdic	PROPN
inlawrev-2960	932	129	v.	v.	PROPN
inlawrev-2960	932	130	edwin	edwin	PROPN
inlawrev-2960	932	131	mcbirney	mcbirney	PROPN
inlawrev-2960	932	132	(	(	PUNCT
inlawrev-2960	932	133	grant	grant	VERB
inlawrev-2960	932	134	$	$	SYM
inlawrev-2960	932	135	200	200	NUM
inlawrev-2960	932	136	million	million	NUM
inlawrev-2960	932	137	thornton	thornton	NOUN
inlawrev-2960	932	138	)	)	PUNCT
inlawrev-2960	932	139	3	3	NUM
inlawrev-2960	932	140	-	-	SYM
inlawrev-2960	932	141	89	89	NUM
inlawrev-2960	932	142	-	-	PUNCT
inlawrev-2960	932	143	2295	2295	NUM
inlawrev-2960	932	144	-	-	PUNCT
inlawrev-2960	932	145	r	r	NOUN
inlawrev-2960	932	146	(	(	PUNCT
inlawrev-2960	932	147	usdc	usdc	PROPN
inlawrev-2960	932	148	nd	nd	INTJ
inlawrev-2960	932	149	tx	tx	PROPN
inlawrev-2960	932	150	)	)	PUNCT
inlawrev-2960	932	151	fdic	fdic	PROPN
inlawrev-2960	932	152	v.	v.	PROPN
inlawrev-2960	932	153	ernst	ernst	PROPN
inlawrev-2960	932	154	&	&	CCONJ
inlawrev-2960	932	155	young	young	PROPN
inlawrev-2960	932	156	&	&	CCONJ
inlawrev-2960	932	157	arthur	arthur	PROPN
inlawrev-2960	932	158	$	$	SYM
inlawrev-2960	932	159	560	560	NUM
inlawrev-2960	932	160	million	million	NUM
inlawrev-2960	932	161	young	young	ADJ
inlawrev-2960	932	162	&	&	CCONJ
inlawrev-2960	932	163	co.	co.	PROPN
inlawrev-2960	932	164	ca-3	ca-3	PROPN
inlawrev-2960	932	165	-	-	PUNCT
inlawrev-2960	932	166	90	90	NUM
inlawrev-2960	932	167	-	-	PUNCT
inlawrev-2960	932	168	0490	0490	NUM
inlawrev-2960	932	169	-	-	PUNCT
inlawrev-2960	932	170	h	h	NOUN
inlawrev-2960	932	171	(	(	PUNCT
inlawrev-2960	932	172	usdc	usdc	PROPN
inlawrev-2960	932	173	nd	nd	INTJ
inlawrev-2960	932	174	tx	tx	PROPN
inlawrev-2960	932	175	)	)	PUNCT