id	sid	tid	token	lemma	pos
inlawrev-2996	1	1	indiana	indiana	PROPN
inlawrev-2996	1	2	law	law	PROPN
inlawrev-2996	1	3	review	review	VERB
inlawrev-2996	1	4	1991	1991	NUM
inlawrev-2996	1	5	developments	development	NOUN
inlawrev-2996	1	6	in	in	ADP
inlawrev-2996	1	7	indiana	indiana	PROPN
inlawrev-2996	1	8	taxation	taxation	PROPN
inlawrev-2996	1	9	lawrence	lawrence	PROPN
inlawrev-2996	1	10	a.	a.	PROPN
inlawrev-2996	1	11	jegen	jegen	PROPN
inlawrev-2996	1	12	,	,	PUNCT
inlawrev-2996	1	13	iii	iii	PROPN
inlawrev-2996	1	14	*	*	PUNCT
inlawrev-2996	1	15	john	john	PROPN
inlawrev-2996	1	16	r.	r.	PROPN
inlawrev-2996	1	17	maley	maley	PROPN
inlawrev-2996	1	18	*	*	PROPN
inlawrev-2996	1	19	*	*	PROPN
inlawrev-2996	1	20	introduction	introduction	NOUN
inlawrev-2996	1	21	on	on	ADP
inlawrev-2996	1	22	the	the	DET
inlawrev-2996	1	23	surface	surface	NOUN
inlawrev-2996	1	24	,	,	PUNCT
inlawrev-2996	1	25	1991	1991	NUM
inlawrev-2996	1	26	was	be	AUX
inlawrev-2996	1	27	a	a	DET
inlawrev-2996	1	28	relatively	relatively	ADV
inlawrev-2996	1	29	quiet	quiet	ADJ
inlawrev-2996	1	30	year	year	NOUN
inlawrev-2996	1	31	for	for	ADP
inlawrev-2996	1	32	indiana	indiana	PROPN
inlawrev-2996	1	33	tax	tax	NOUN
inlawrev-2996	1	34	law	law	NOUN
inlawrev-2996	1	35	.	.	PUNCT
inlawrev-2996	2	1	no	no	DET
inlawrev-2996	2	2	major	major	ADJ
inlawrev-2996	2	3	legislation	legislation	NOUN
inlawrev-2996	2	4	was	be	AUX
inlawrev-2996	2	5	enacted	enact	VERB
inlawrev-2996	2	6	,	,	PUNCT
inlawrev-2996	2	7	no	no	DET
inlawrev-2996	2	8	common	common	ADJ
inlawrev-2996	2	9	theme	theme	NOUN
inlawrev-2996	2	10	emerged	emerge	VERB
inlawrev-2996	2	11	,	,	PUNCT
inlawrev-2996	2	12	no	no	DET
inlawrev-2996	2	13	tax	tax	NOUN
inlawrev-2996	2	14	court	court	NOUN
inlawrev-2996	2	15	rules	rule	NOUN
inlawrev-2996	2	16	were	be	AUX
inlawrev-2996	2	17	changed	change	VERB
inlawrev-2996	2	18	,	,	PUNCT
inlawrev-2996	2	19	and	and	CCONJ
inlawrev-2996	2	20	with	with	ADP
inlawrev-2996	2	21	the	the	DET
inlawrev-2996	2	22	exception	exception	NOUN
inlawrev-2996	2	23	of	of	ADP
inlawrev-2996	2	24	the	the	DET
inlawrev-2996	2	25	indiana	indiana	PROPN
inlawrev-2996	2	26	department	department	PROPN
inlawrev-2996	2	27	of	of	ADP
inlawrev-2996	2	28	revenue	revenue	NOUN
inlawrev-2996	2	29	v.	v.	ADP
inlawrev-2996	2	30	felix	felix	PROPN
inlawrev-2996	2	31	1	1	NUM
inlawrev-2996	2	32	intangibles	intangible	NOUN
inlawrev-2996	2	33	tax	tax	NOUN
inlawrev-2996	2	34	case	case	NOUN
inlawrev-2996	2	35	,	,	PUNCT
inlawrev-2996	2	36	tax	tax	NOUN
inlawrev-2996	2	37	issues	issue	NOUN
inlawrev-2996	2	38	drew	draw	VERB
inlawrev-2996	2	39	little	little	ADJ
inlawrev-2996	2	40	attention	attention	NOUN
inlawrev-2996	2	41	.	.	PUNCT
inlawrev-2996	3	1	this	this	PRON
inlawrev-2996	3	2	is	be	AUX
inlawrev-2996	3	3	reflected	reflect	VERB
inlawrev-2996	3	4	by	by	ADP
inlawrev-2996	3	5	the	the	DET
inlawrev-2996	3	6	brevity	brevity	NOUN
inlawrev-2996	3	7	of	of	ADP
inlawrev-2996	3	8	this	this	DET
inlawrev-2996	3	9	year	year	NOUN
inlawrev-2996	3	10	's	's	PART
inlawrev-2996	3	11	article	article	NOUN
inlawrev-2996	3	12	.	.	PUNCT
inlawrev-2996	4	1	after	after	ADP
inlawrev-2996	4	2	analyzing	analyze	VERB
inlawrev-2996	4	3	in	in	ADP
inlawrev-2996	4	4	detail	detail	NOUN
inlawrev-2996	4	5	one	one	NUM
inlawrev-2996	4	6	important	important	ADJ
inlawrev-2996	4	7	change	change	NOUN
inlawrev-2996	4	8	in	in	ADP
inlawrev-2996	4	9	the	the	DET
inlawrev-2996	4	10	indiana	indiana	PROPN
inlawrev-2996	4	11	rules	rule	NOUN
inlawrev-2996	4	12	of	of	ADP
inlawrev-2996	4	13	appellate	appellate	ADJ
inlawrev-2996	4	14	procedure	procedure	NOUN
inlawrev-2996	4	15	affecting	affect	VERB
inlawrev-2996	4	16	tax	tax	NOUN
inlawrev-2996	4	17	cases	case	NOUN
inlawrev-2996	4	18	,	,	PUNCT
inlawrev-2996	4	19	this	this	DET
inlawrev-2996	4	20	year	year	NOUN
inlawrev-2996	4	21	's	's	PART
inlawrev-2996	4	22	article	article	NOUN
inlawrev-2996	4	23	simply	simply	ADV
inlawrev-2996	4	24	highlights	highlight	VERB
inlawrev-2996	4	25	various	various	ADJ
inlawrev-2996	4	26	decisions	decision	NOUN
inlawrev-2996	4	27	dealing	deal	VERB
inlawrev-2996	4	28	with	with	ADP
inlawrev-2996	4	29	diverse	diverse	ADJ
inlawrev-2996	4	30	subjects	subject	NOUN
inlawrev-2996	4	31	.	.	PUNCT
inlawrev-2996	5	1	i.	i.	PROPN
inlawrev-2996	5	2	appellate	appellate	PROPN
inlawrev-2996	5	3	rule	rule	NOUN
inlawrev-2996	5	4	18	18	NUM
inlawrev-2996	5	5	the	the	DET
inlawrev-2996	5	6	most	most	ADV
inlawrev-2996	5	7	significant	significant	ADJ
inlawrev-2996	5	8	development	development	NOUN
inlawrev-2996	5	9	in	in	ADP
inlawrev-2996	5	10	indiana	indiana	PROPN
inlawrev-2996	5	11	taxation	taxation	PROPN
inlawrev-2996	5	12	came	come	VERB
inlawrev-2996	5	13	with	with	ADP
inlawrev-2996	5	14	the	the	DET
inlawrev-2996	5	15	enactment	enactment	NOUN
inlawrev-2996	5	16	of	of	ADP
inlawrev-2996	5	17	rule	rule	NOUN
inlawrev-2996	5	18	18	18	NUM
inlawrev-2996	5	19	of	of	ADP
inlawrev-2996	5	20	the	the	DET
inlawrev-2996	5	21	indiana	indiana	PROPN
inlawrev-2996	5	22	rules	rule	NOUN
inlawrev-2996	5	23	of	of	ADP
inlawrev-2996	5	24	appellate	appellate	ADJ
inlawrev-2996	5	25	procedure	procedure	NOUN
inlawrev-2996	5	26	.	.	PUNCT
inlawrev-2996	6	1	2	2	NUM
inlawrev-2996	6	2	this	this	DET
inlawrev-2996	6	3	rule	rule	NOUN
inlawrev-2996	6	4	addresses	address	VERB
inlawrev-2996	6	5	the	the	DET
inlawrev-2996	6	6	mechanics	mechanic	NOUN
inlawrev-2996	6	7	for	for	ADP
inlawrev-2996	6	8	appealing	appeal	VERB
inlawrev-2996	6	9	from	from	ADP
inlawrev-2996	6	10	the	the	DET
inlawrev-2996	6	11	indiana	indiana	PROPN
inlawrev-2996	6	12	tax	tax	PROPN
inlawrev-2996	6	13	court	court	NOUN
inlawrev-2996	6	14	to	to	ADP
inlawrev-2996	6	15	the	the	DET
inlawrev-2996	6	16	indiana	indiana	PROPN
inlawrev-2996	6	17	supreme	supreme	PROPN
inlawrev-2996	6	18	court	court	PROPN
inlawrev-2996	6	19	.	.	PUNCT
inlawrev-2996	7	1	some	some	DET
inlawrev-2996	7	2	background	background	NOUN
inlawrev-2996	7	3	is	be	AUX
inlawrev-2996	7	4	necessary	necessary	ADJ
inlawrev-2996	7	5	to	to	PART
inlawrev-2996	7	6	understand	understand	VERB
inlawrev-2996	7	7	fully	fully	ADV
inlawrev-2996	7	8	the	the	DET
inlawrev-2996	7	9	consequences	consequence	NOUN
inlawrev-2996	7	10	of	of	ADP
inlawrev-2996	7	11	the	the	DET
inlawrev-2996	7	12	rule	rule	NOUN
inlawrev-2996	7	13	.	.	PUNCT
inlawrev-2996	8	1	prior	prior	ADV
inlawrev-2996	8	2	to	to	ADP
inlawrev-2996	8	3	the	the	DET
inlawrev-2996	8	4	creation	creation	NOUN
inlawrev-2996	8	5	of	of	ADP
inlawrev-2996	8	6	the	the	DET
inlawrev-2996	8	7	tax	tax	NOUN
inlawrev-2996	8	8	court	court	NOUN
inlawrev-2996	8	9	in	in	ADP
inlawrev-2996	8	10	1986	1986	NUM
inlawrev-2996	8	11	,	,	PUNCT
inlawrev-2996	8	12	tax	tax	NOUN
inlawrev-2996	8	13	cases	case	NOUN
inlawrev-2996	8	14	were	be	AUX
inlawrev-2996	8	15	heard	hear	VERB
inlawrev-2996	8	16	by	by	ADP
inlawrev-2996	8	17	the	the	DET
inlawrev-2996	8	18	county	county	NOUN
inlawrev-2996	8	19	circuit	circuit	NOUN
inlawrev-2996	8	20	courts	court	NOUN
inlawrev-2996	8	21	.	.	PUNCT
inlawrev-2996	9	1	appeals	appeal	NOUN
inlawrev-2996	9	2	from	from	ADP
inlawrev-2996	9	3	decisions	decision	NOUN
inlawrev-2996	9	4	of	of	ADP
inlawrev-2996	9	5	the	the	DET
inlawrev-2996	9	6	circuit	circuit	NOUN
inlawrev-2996	9	7	courts	court	NOUN
inlawrev-2996	9	8	were	be	AUX
inlawrev-2996	9	9	taken	take	VERB
inlawrev-2996	9	10	directly	directly	ADV
inlawrev-2996	9	11	to	to	ADP
inlawrev-2996	9	12	the	the	DET
inlawrev-2996	9	13	indiana	indiana	PROPN
inlawrev-2996	9	14	court	court	PROPN
inlawrev-2996	9	15	of	of	ADP
inlawrev-2996	9	16	appeals	appeals	PROPN
inlawrev-2996	9	17	as	as	ADP
inlawrev-2996	9	18	for	for	ADP
inlawrev-2996	9	19	any	any	DET
inlawrev-2996	9	20	other	other	ADJ
inlawrev-2996	9	21	case	case	NOUN
inlawrev-2996	9	22	.	.	PUNCT
inlawrev-2996	10	1	3	3	NUM
inlawrev-2996	10	2	further	further	ADJ
inlawrev-2996	10	3	review	review	NOUN
inlawrev-2996	10	4	from	from	ADP
inlawrev-2996	10	5	the	the	DET
inlawrev-2996	10	6	indiana	indiana	PROPN
inlawrev-2996	10	7	supreme	supreme	PROPN
inlawrev-2996	10	8	court	court	PROPN
inlawrev-2996	10	9	was	be	AUX
inlawrev-2996	10	10	allowable	allowable	ADJ
inlawrev-2996	10	11	in	in	ADP
inlawrev-2996	10	12	the	the	DET
inlawrev-2996	10	13	court	court	NOUN
inlawrev-2996	10	14	's	's	PART
inlawrev-2996	10	15	discretion	discretion	NOUN
inlawrev-2996	10	16	under	under	ADP
inlawrev-2996	10	17	its	its	PRON
inlawrev-2996	10	18	transfer	transfer	NOUN
inlawrev-2996	10	19	jurisdiction	jurisdiction	NOUN
inlawrev-2996	10	20	.	.	PUNCT
inlawrev-2996	11	1	with	with	ADP
inlawrev-2996	11	2	the	the	DET
inlawrev-2996	11	3	creation	creation	NOUN
inlawrev-2996	11	4	of	of	ADP
inlawrev-2996	11	5	the	the	DET
inlawrev-2996	11	6	indiana	indiana	PROPN
inlawrev-2996	11	7	tax	tax	PROPN
inlawrev-2996	11	8	court	court	NOUN
inlawrev-2996	11	9	,	,	PUNCT
inlawrev-2996	11	10	the	the	DET
inlawrev-2996	11	11	legislature	legislature	NOUN
inlawrev-2996	11	12	put	put	VERB
inlawrev-2996	11	13	the	the	DET
inlawrev-2996	11	14	work	work	NOUN
inlawrev-2996	11	15	of	of	ADP
inlawrev-2996	11	16	all	all	DET
inlawrev-2996	11	17	the	the	DET
inlawrev-2996	11	18	circuit	circuit	NOUN
inlawrev-2996	11	19	courts	court	NOUN
inlawrev-2996	11	20	into	into	ADP
inlawrev-2996	11	21	one	one	NUM
inlawrev-2996	11	22	specialized	specialized	ADJ
inlawrev-2996	11	23	tax	tax	NOUN
inlawrev-2996	11	24	forum	forum	NOUN
inlawrev-2996	11	25	in	in	ADP
inlawrev-2996	11	26	order	order	NOUN
inlawrev-2996	11	27	*	*	PUNCT
inlawrev-2996	12	1	thomas	thomas	PROPN
inlawrev-2996	12	2	f.	f.	PROPN
inlawrev-2996	12	3	sheehan	sheehan	PROPN
inlawrev-2996	12	4	professor	professor	PROPN
inlawrev-2996	12	5	of	of	ADP
inlawrev-2996	12	6	tax	tax	NOUN
inlawrev-2996	12	7	law	law	NOUN
inlawrev-2996	12	8	and	and	CCONJ
inlawrev-2996	12	9	policy	policy	NOUN
inlawrev-2996	12	10	,	,	PUNCT
inlawrev-2996	12	11	indiana	indiana	PROPN
inlawrev-2996	12	12	university	university	PROPN
inlawrev-2996	12	13	school	school	NOUN
inlawrev-2996	12	14	of	of	ADP
inlawrev-2996	12	15	law	law	NOUN
inlawrev-2996	12	16	—	—	PUNCT
inlawrev-2996	12	17	indianapolis	indianapolis	PROPN
inlawrev-2996	12	18	.	.	PUNCT
inlawrev-2996	13	1	b.a	b.a	PROPN
inlawrev-2996	13	2	.	.	PROPN
inlawrev-2996	13	3	,	,	PUNCT
inlawrev-2996	13	4	beloit	beloit	NOUN
inlawrev-2996	13	5	college	college	NOUN
inlawrev-2996	13	6	;	;	PUNCT
inlawrev-2996	13	7	m.b.a	m.b.a	NOUN
inlawrev-2996	13	8	.	.	PROPN
inlawrev-2996	13	9	,	,	PUNCT
inlawrev-2996	13	10	j.d	j.d	PROPN
inlawrev-2996	13	11	.	.	PROPN
inlawrev-2996	13	12	,	,	PUNCT
inlawrev-2996	13	13	university	university	PROPN
inlawrev-2996	13	14	of	of	ADP
inlawrev-2996	13	15	michigan	michigan	PROPN
inlawrev-2996	13	16	;	;	PUNCT
inlawrev-2996	13	17	ll.m	ll.m	X
inlawrev-2996	13	18	.	.	PUNCT
inlawrev-2996	13	19	,	,	PUNCT
inlawrev-2996	13	20	new	new	PROPN
inlawrev-2996	13	21	york	york	PROPN
inlawrev-2996	13	22	university	university	PROPN
inlawrev-2996	13	23	.	.	PUNCT
inlawrev-2996	14	1	*	*	PUNCT
inlawrev-2996	14	2	*	*	PUNCT
inlawrev-2996	14	3	associate	associate	NOUN
inlawrev-2996	14	4	,	,	PUNCT
inlawrev-2996	14	5	barnes	barnes	PROPN
inlawrev-2996	14	6	&	&	CCONJ
inlawrev-2996	14	7	thornburg	thornburg	PROPN
inlawrev-2996	14	8	,	,	PUNCT
inlawrev-2996	14	9	indianapolis	indianapolis	PROPN
inlawrev-2996	14	10	.	.	PUNCT
inlawrev-2996	15	1	adjunct	adjunct	PROPN
inlawrev-2996	15	2	professor	professor	NOUN
inlawrev-2996	15	3	,	,	PUNCT
inlawrev-2996	15	4	indiana	indiana	PROPN
inlawrev-2996	15	5	university	university	PROPN
inlawrev-2996	15	6	school	school	NOUN
inlawrev-2996	15	7	of	of	ADP
inlawrev-2996	15	8	law	law	NOUN
inlawrev-2996	15	9	—	—	PUNCT
inlawrev-2996	15	10	indianapolis	indianapolis	PROPN
inlawrev-2996	15	11	.	.	PUNCT
inlawrev-2996	16	1	lecturer	lecturer	PROPN
inlawrev-2996	16	2	,	,	PUNCT
inlawrev-2996	16	3	indiana	indiana	PROPN
inlawrev-2996	16	4	bar	bar	PROPN
inlawrev-2996	16	5	review	review	PROPN
inlawrev-2996	16	6	.	.	PUNCT
inlawrev-2996	17	1	b.a	b.a	PROPN
inlawrev-2996	17	2	.	.	PROPN
inlawrev-2996	17	3	,	,	PUNCT
inlawrev-2996	17	4	1985	1985	NUM
inlawrev-2996	17	5	,	,	PUNCT
inlawrev-2996	17	6	university	university	NOUN
inlawrev-2996	17	7	of	of	ADP
inlawrev-2996	17	8	notre	notre	PROPN
inlawrev-2996	17	9	dame	dame	PROPN
inlawrev-2996	17	10	;	;	PUNCT
inlawrev-2996	17	11	j.d	j.d	PROPN
inlawrev-2996	17	12	.	.	PROPN
inlawrev-2996	17	13	,	,	PUNCT
inlawrev-2996	17	14	1988	1988	NUM
inlawrev-2996	17	15	(	(	PUNCT
inlawrev-2996	17	16	summa	summa	ADJ
inlawrev-2996	17	17	cum	cum	NOUN
inlawrev-2996	17	18	laude	laude	NOUN
inlawrev-2996	17	19	)	)	PUNCT
inlawrev-2996	17	20	,	,	PUNCT
inlawrev-2996	17	21	indiana	indiana	PROPN
inlawrev-2996	17	22	university	university	PROPN
inlawrev-2996	17	23	school	school	NOUN
inlawrev-2996	17	24	of	of	ADP
inlawrev-2996	17	25	lawindianapolis	lawindianapolis	PROPN
inlawrev-2996	17	26	.	.	PUNCT
inlawrev-2996	18	1	law	law	NOUN
inlawrev-2996	18	2	clerk	clerk	NOUN
inlawrev-2996	18	3	to	to	ADP
inlawrev-2996	18	4	the	the	DET
inlawrev-2996	18	5	honorable	honorable	ADJ
inlawrev-2996	18	6	larry	larry	PROPN
inlawrev-2996	18	7	j.	j.	PROPN
inlawrev-2996	18	8	mckinney	mckinney	PROPN
inlawrev-2996	18	9	,	,	PUNCT
inlawrev-2996	18	10	united	united	PROPN
inlawrev-2996	18	11	states	states	PROPN
inlawrev-2996	18	12	district	district	PROPN
inlawrev-2996	18	13	court	court	NOUN
inlawrev-2996	18	14	,	,	PUNCT
inlawrev-2996	18	15	southern	southern	ADJ
inlawrev-2996	18	16	district	district	PROPN
inlawrev-2996	18	17	of	of	ADP
inlawrev-2996	18	18	indiana	indiana	PROPN
inlawrev-2996	18	19	,	,	PUNCT
inlawrev-2996	18	20	1988	1988	NUM
inlawrev-2996	18	21	-	-	SYM
inlawrev-2996	18	22	90	90	NUM
inlawrev-2996	18	23	.	.	NOUN
inlawrev-2996	19	1	1	1	NUM
inlawrev-2996	19	2	.	.	X
inlawrev-2996	19	3	571	571	NUM
inlawrev-2996	19	4	n.e.2d	n.e.2d	NOUN
inlawrev-2996	19	5	287	287	NUM
inlawrev-2996	19	6	(	(	PUNCT
inlawrev-2996	19	7	ind	ind	NOUN
inlawrev-2996	19	8	.	.	PROPN
inlawrev-2996	19	9	1991	1991	NUM
inlawrev-2996	19	10	)	)	PUNCT
inlawrev-2996	19	11	,	,	PUNCT
inlawrev-2996	19	12	cert	cert	NOUN
inlawrev-2996	19	13	,	,	PUNCT
inlawrev-2996	19	14	denied	deny	VERB
inlawrev-2996	19	15	,	,	PUNCT
inlawrev-2996	19	16	60	60	NUM
inlawrev-2996	19	17	u.s.l.w	u.s.l.w	PROPN
inlawrev-2996	19	18	.	.	PROPN
inlawrev-2996	19	19	3154	3154	NUM
inlawrev-2996	19	20	(	(	PUNCT
inlawrev-2996	19	21	u.s	u.s	PROPN
inlawrev-2996	19	22	.	.	PROPN
inlawrev-2996	19	23	feb	feb	PROPN
inlawrev-2996	19	24	.	.	PROPN
inlawrev-2996	19	25	18	18	NUM
inlawrev-2996	19	26	,	,	PUNCT
inlawrev-2996	19	27	1992	1992	NUM
inlawrev-2996	19	28	)	)	PUNCT
inlawrev-2996	19	29	.	.	PUNCT
inlawrev-2996	20	1	2	2	X
inlawrev-2996	20	2	.	.	X
inlawrev-2996	20	3	ind	ind	NOUN
inlawrev-2996	20	4	.	.	PUNCT
inlawrev-2996	21	1	r.	r.	PROPN
inlawrev-2996	21	2	app	app	PROPN
inlawrev-2996	21	3	.	.	PUNCT
inlawrev-2996	22	1	p.	p.	NOUN
inlawrev-2996	22	2	18	18	NUM
inlawrev-2996	22	3	.	.	PUNCT
inlawrev-2996	23	1	3	3	X
inlawrev-2996	23	2	.	.	X
inlawrev-2996	23	3	see	see	VERB
inlawrev-2996	23	4	,	,	PUNCT
inlawrev-2996	23	5	e.g.	e.g.	ADV
inlawrev-2996	23	6	,	,	PUNCT
inlawrev-2996	23	7	ind	ind	PROPN
inlawrev-2996	23	8	.	.	PUNCT
inlawrev-2996	24	1	code	code	PROPN
inlawrev-2996	24	2	§	§	PROPN
inlawrev-2996	24	3	6	6	NUM
inlawrev-2996	24	4	-	-	SYM
inlawrev-2996	24	5	8.1	8.1	NUM
inlawrev-2996	24	6	-	-	PUNCT
inlawrev-2996	24	7	9	9	NUM
inlawrev-2996	24	8	-	-	SYM
inlawrev-2996	24	9	1	1	NUM
inlawrev-2996	24	10	(	(	PUNCT
inlawrev-2996	24	11	1988	1988	NUM
inlawrev-2996	24	12	)	)	PUNCT
inlawrev-2996	24	13	.	.	PUNCT
inlawrev-2996	25	1	1406	1406	NUM
inlawrev-2996	25	2	indiana	indiana	PROPN
inlawrev-2996	25	3	law	law	PROPN
inlawrev-2996	25	4	review	review	NOUN
inlawrev-2996	25	5	[	[	X
inlawrev-2996	25	6	vol	vol	NOUN
inlawrev-2996	25	7	.	.	PUNCT
inlawrev-2996	25	8	25:1405	25:1405	NUM
inlawrev-2996	25	9	to	to	PART
inlawrev-2996	25	10	promote	promote	VERB
inlawrev-2996	25	11	uniformity	uniformity	NOUN
inlawrev-2996	25	12	in	in	ADP
inlawrev-2996	25	13	tax	tax	NOUN
inlawrev-2996	25	14	adjudication.4	adjudication.4	NOUN
inlawrev-2996	25	15	the	the	DET
inlawrev-2996	25	16	legislature	legislature	NOUN
inlawrev-2996	25	17	then	then	ADV
inlawrev-2996	25	18	streamlined	streamline	VERB
inlawrev-2996	25	19	the	the	DET
inlawrev-2996	25	20	next	next	ADJ
inlawrev-2996	25	21	level	level	NOUN
inlawrev-2996	25	22	of	of	ADP
inlawrev-2996	25	23	appeal	appeal	NOUN
inlawrev-2996	25	24	by	by	ADP
inlawrev-2996	25	25	providing	provide	VERB
inlawrev-2996	25	26	,	,	PUNCT
inlawrev-2996	25	27	in	in	ADP
inlawrev-2996	25	28	indiana	indiana	PROPN
inlawrev-2996	25	29	code	code	PROPN
inlawrev-2996	25	30	section	section	NOUN
inlawrev-2996	25	31	333	333	NUM
inlawrev-2996	25	32	-	-	SYM
inlawrev-2996	25	33	5	5	NUM
inlawrev-2996	25	34	-	-	SYM
inlawrev-2996	25	35	15	15	NUM
inlawrev-2996	25	36	,	,	PUNCT
inlawrev-2996	25	37	that	that	SCONJ
inlawrev-2996	25	38	"	"	PUNCT
inlawrev-2996	25	39	decisions	decision	NOUN
inlawrev-2996	25	40	of	of	ADP
inlawrev-2996	25	41	the	the	DET
inlawrev-2996	25	42	tax	tax	NOUN
inlawrev-2996	25	43	court	court	NOUN
inlawrev-2996	25	44	may	may	AUX
inlawrev-2996	25	45	be	be	AUX
inlawrev-2996	25	46	appealed	appeal	VERB
inlawrev-2996	25	47	directly	directly	ADV
inlawrev-2996	25	48	to	to	ADP
inlawrev-2996	25	49	the	the	DET
inlawrev-2996	25	50	supreme	supreme	PROPN
inlawrev-2996	25	51	court	court	PROPN
inlawrev-2996	25	52	.	.	PUNCT
inlawrev-2996	26	1	"5	"5	X
inlawrev-2996	27	1	the	the	DET
inlawrev-2996	27	2	legislature	legislature	NOUN
inlawrev-2996	27	3	thus	thus	ADV
inlawrev-2996	27	4	removed	remove	VERB
inlawrev-2996	27	5	the	the	DET
inlawrev-2996	27	6	indiana	indiana	PROPN
inlawrev-2996	27	7	court	court	PROPN
inlawrev-2996	27	8	of	of	ADP
inlawrev-2996	27	9	appeals	appeal	NOUN
inlawrev-2996	27	10	from	from	ADP
inlawrev-2996	27	11	the	the	DET
inlawrev-2996	27	12	tax	tax	NOUN
inlawrev-2996	27	13	arena	arena	NOUN
inlawrev-2996	27	14	,	,	PUNCT
inlawrev-2996	27	15	opting	opt	VERB
inlawrev-2996	27	16	instead	instead	ADV
inlawrev-2996	27	17	to	to	PART
inlawrev-2996	27	18	have	have	VERB
inlawrev-2996	27	19	tax	tax	NOUN
inlawrev-2996	27	20	cases	case	NOUN
inlawrev-2996	27	21	appealed	appeal	VERB
inlawrev-2996	27	22	to	to	ADP
inlawrev-2996	27	23	and	and	CCONJ
inlawrev-2996	27	24	decided	decide	VERB
inlawrev-2996	27	25	by	by	ADP
inlawrev-2996	27	26	the	the	DET
inlawrev-2996	27	27	state	state	NOUN
inlawrev-2996	27	28	's	's	PART
inlawrev-2996	27	29	highest	high	ADJ
inlawrev-2996	27	30	court	court	NOUN
inlawrev-2996	27	31	.	.	PUNCT
inlawrev-2996	28	1	the	the	DET
inlawrev-2996	28	2	tax	tax	NOUN
inlawrev-2996	28	3	court	court	NOUN
inlawrev-2996	28	4	's	's	PART
inlawrev-2996	28	5	enabling	enable	VERB
inlawrev-2996	28	6	statute	statute	NOUN
inlawrev-2996	28	7	is	be	AUX
inlawrev-2996	28	8	silent	silent	ADJ
inlawrev-2996	28	9	on	on	ADP
inlawrev-2996	28	10	how	how	SCONJ
inlawrev-2996	28	11	such	such	DET
inlawrev-2996	28	12	an	an	DET
inlawrev-2996	28	13	appeal	appeal	NOUN
inlawrev-2996	28	14	is	be	AUX
inlawrev-2996	28	15	to	to	PART
inlawrev-2996	28	16	be	be	AUX
inlawrev-2996	28	17	taken	take	VERB
inlawrev-2996	28	18	,	,	PUNCT
inlawrev-2996	28	19	however	however	ADV
inlawrev-2996	28	20	.	.	PUNCT
inlawrev-2996	29	1	in	in	ADP
inlawrev-2996	29	2	a	a	DET
inlawrev-2996	29	3	1987	1987	NUM
inlawrev-2996	29	4	case	case	NOUN
inlawrev-2996	29	5	,	,	PUNCT
inlawrev-2996	29	6	the	the	DET
inlawrev-2996	29	7	state	state	NOUN
inlawrev-2996	29	8	board	board	PROPN
inlawrev-2996	29	9	of	of	ADP
inlawrev-2996	29	10	tax	tax	NOUN
inlawrev-2996	29	11	commissioners	commissioner	NOUN
inlawrev-2996	29	12	sought	seek	VERB
inlawrev-2996	29	13	to	to	PART
inlawrev-2996	29	14	appeal	appeal	VERB
inlawrev-2996	29	15	a	a	DET
inlawrev-2996	29	16	decision	decision	NOUN
inlawrev-2996	29	17	from	from	ADP
inlawrev-2996	29	18	the	the	DET
inlawrev-2996	29	19	tax	tax	NOUN
inlawrev-2996	29	20	court	court	NOUN
inlawrev-2996	29	21	and	and	CCONJ
inlawrev-2996	29	22	formally	formally	ADV
inlawrev-2996	29	23	asked	ask	VERB
inlawrev-2996	29	24	the	the	DET
inlawrev-2996	29	25	supreme	supreme	PROPN
inlawrev-2996	29	26	court	court	PROPN
inlawrev-2996	29	27	for	for	ADP
inlawrev-2996	29	28	guidance	guidance	NOUN
inlawrev-2996	29	29	.	.	PUNCT
inlawrev-2996	30	1	6	6	NUM
inlawrev-2996	30	2	the	the	DET
inlawrev-2996	30	3	court	court	NOUN
inlawrev-2996	30	4	announced	announce	VERB
inlawrev-2996	30	5	the	the	DET
inlawrev-2996	30	6	following	follow	VERB
inlawrev-2996	30	7	order	order	NOUN
inlawrev-2996	30	8	:	:	PUNCT
inlawrev-2996	30	9	this	this	DET
inlawrev-2996	30	10	court	court	NOUN
inlawrev-2996	30	11	now	now	ADV
inlawrev-2996	30	12	orders	order	VERB
inlawrev-2996	30	13	that	that	SCONJ
inlawrev-2996	30	14	appeals	appeal	NOUN
inlawrev-2996	30	15	of	of	ADP
inlawrev-2996	30	16	final	final	ADJ
inlawrev-2996	30	17	orders	order	NOUN
inlawrev-2996	30	18	from	from	ADP
inlawrev-2996	30	19	the	the	DET
inlawrev-2996	30	20	indiana	indiana	PROPN
inlawrev-2996	30	21	tax	tax	NOUN
inlawrev-2996	30	22	court	court	NOUN
inlawrev-2996	30	23	shall	shall	AUX
inlawrev-2996	30	24	be	be	AUX
inlawrev-2996	30	25	filed	file	VERB
inlawrev-2996	30	26	in	in	ADP
inlawrev-2996	30	27	the	the	DET
inlawrev-2996	30	28	indiana	indiana	PROPN
inlawrev-2996	30	29	supreme	supreme	PROPN
inlawrev-2996	30	30	court	court	PROPN
inlawrev-2996	30	31	under	under	ADP
inlawrev-2996	30	32	the	the	DET
inlawrev-2996	30	33	following	following	ADJ
inlawrev-2996	30	34	guidelines	guideline	NOUN
inlawrev-2996	30	35	:	:	PUNCT
inlawrev-2996	30	36	counsel	counsel	NOUN
inlawrev-2996	30	37	for	for	ADP
inlawrev-2996	30	38	appellant	appellant	NOUN
inlawrev-2996	30	39	shall	shall	AUX
inlawrev-2996	30	40	file	file	VERB
inlawrev-2996	30	41	a	a	DET
inlawrev-2996	30	42	motion	motion	NOUN
inlawrev-2996	30	43	to	to	PART
inlawrev-2996	30	44	correct	correct	VERB
inlawrev-2996	30	45	errors	error	NOUN
inlawrev-2996	30	46	and	and	CCONJ
inlawrev-2996	30	47	praceipe	praceipe	NOUN
inlawrev-2996	31	1	[	[	X
inlawrev-2996	31	2	sic	sic	ADJ
inlawrev-2996	31	3	]	]	X
inlawrev-2996	31	4	,	,	PUNCT
inlawrev-2996	31	5	in	in	ADP
inlawrev-2996	31	6	the	the	DET
inlawrev-2996	31	7	tax	tax	NOUN
inlawrev-2996	31	8	court	court	NOUN
inlawrev-2996	31	9	,	,	PUNCT
inlawrev-2996	31	10	in	in	ADP
inlawrev-2996	31	11	accordance	accordance	NOUN
inlawrev-2996	31	12	with	with	ADP
inlawrev-2996	31	13	t.r	t.r	PROPN
inlawrev-2996	31	14	.	.	PROPN
inlawrev-2996	31	15	59	59	NUM
inlawrev-2996	31	16	and	and	CCONJ
inlawrev-2996	31	17	a.r	a.r	PROPN
inlawrev-2996	31	18	.	.	PROPN
inlawrev-2996	31	19	2(a	2(a	NUM
inlawrev-2996	31	20	)	)	PUNCT
inlawrev-2996	31	21	.	.	PUNCT
inlawrev-2996	32	1	the	the	DET
inlawrev-2996	32	2	record	record	NOUN
inlawrev-2996	32	3	of	of	ADP
inlawrev-2996	32	4	proceedings	proceeding	NOUN
inlawrev-2996	32	5	and	and	CCONJ
inlawrev-2996	32	6	briefs	brief	NOUN
inlawrev-2996	32	7	shall	shall	AUX
inlawrev-2996	32	8	be	be	AUX
inlawrev-2996	32	9	filed	file	VERB
inlawrev-2996	32	10	in	in	ADP
inlawrev-2996	32	11	the	the	DET
inlawrev-2996	32	12	indiana	indiana	PROPN
inlawrev-2996	32	13	supreme	supreme	PROPN
inlawrev-2996	32	14	court	court	PROPN
inlawrev-2996	32	15	in	in	ADP
inlawrev-2996	32	16	accordance	accordance	NOUN
inlawrev-2996	32	17	with	with	ADP
inlawrev-2996	32	18	a.r	a.r	PROPN
inlawrev-2996	32	19	.	.	PROPN
inlawrev-2996	32	20	3(b	3(b	NUM
inlawrev-2996	32	21	)	)	PUNCT
inlawrev-2996	32	22	and	and	CCONJ
inlawrev-2996	32	23	a.r	a.r	PROPN
inlawrev-2996	32	24	.	.	PROPN
inlawrev-2996	32	25	8.1	8.1	NUM
inlawrev-2996	32	26	,	,	PUNCT
inlawrev-2996	32	27	respectively	respectively	ADV
inlawrev-2996	32	28	.	.	PUNCT
inlawrev-2996	33	1	pre	pre	ADJ
inlawrev-2996	33	2	-	-	ADJ
inlawrev-2996	33	3	appeal	appeal	ADJ
inlawrev-2996	33	4	statements	statement	NOUN
inlawrev-2996	33	5	under	under	ADP
inlawrev-2996	33	6	a.r	a.r	PROPN
inlawrev-2996	33	7	.	.	PROPN
inlawrev-2996	33	8	2(c	2(c	NUM
inlawrev-2996	33	9	)	)	PUNCT
inlawrev-2996	33	10	shall	shall	AUX
inlawrev-2996	33	11	not	not	PART
inlawrev-2996	33	12	be	be	AUX
inlawrev-2996	33	13	filed	file	VERB
inlawrev-2996	33	14	.	.	PUNCT
inlawrev-2996	34	1	normal	normal	ADJ
inlawrev-2996	34	2	rules	rule	NOUN
inlawrev-2996	34	3	for	for	ADP
inlawrev-2996	34	4	preparation	preparation	NOUN
inlawrev-2996	34	5	of	of	ADP
inlawrev-2996	34	6	the	the	DET
inlawrev-2996	34	7	record	record	NOUN
inlawrev-2996	34	8	and	and	CCONJ
inlawrev-2996	34	9	briefs	brief	NOUN
inlawrev-2996	34	10	shall	shall	AUX
inlawrev-2996	34	11	apply	apply	VERB
inlawrev-2996	34	12	.	.	PUNCT
inlawrev-2996	35	1	7	7	NUM
inlawrev-2996	36	1	thus	thus	ADV
inlawrev-2996	36	2	,	,	PUNCT
inlawrev-2996	36	3	the	the	DET
inlawrev-2996	36	4	supreme	supreme	PROPN
inlawrev-2996	36	5	court	court	PROPN
inlawrev-2996	36	6	would	would	AUX
inlawrev-2996	36	7	act	act	VERB
inlawrev-2996	36	8	much	much	ADV
inlawrev-2996	36	9	as	as	SCONJ
inlawrev-2996	36	10	the	the	DET
inlawrev-2996	36	11	court	court	NOUN
inlawrev-2996	36	12	of	of	ADP
inlawrev-2996	36	13	appeals	appeals	PROPN
inlawrev-2996	36	14	does	do	VERB
inlawrev-2996	36	15	in	in	ADP
inlawrev-2996	36	16	routine	routine	ADJ
inlawrev-2996	36	17	appeals	appeal	NOUN
inlawrev-2996	36	18	.	.	PUNCT
inlawrev-2996	37	1	this	this	DET
inlawrev-2996	37	2	procedure	procedure	NOUN
inlawrev-2996	37	3	changed	change	VERB
inlawrev-2996	37	4	with	with	ADP
inlawrev-2996	37	5	the	the	DET
inlawrev-2996	37	6	adoption	adoption	NOUN
inlawrev-2996	37	7	of	of	ADP
inlawrev-2996	37	8	indiana	indiana	PROPN
inlawrev-2996	37	9	rule	rule	PROPN
inlawrev-2996	37	10	of	of	ADP
inlawrev-2996	37	11	appellate	appellate	ADJ
inlawrev-2996	37	12	procedure	procedure	NOUN
inlawrev-2996	37	13	18	18	NUM
inlawrev-2996	37	14	.	.	PUNCT
inlawrev-2996	38	1	some	some	DET
inlawrev-2996	38	2	time	time	NOUN
inlawrev-2996	38	3	during	during	ADP
inlawrev-2996	38	4	1990	1990	NUM
inlawrev-2996	38	5	,	,	PUNCT
inlawrev-2996	38	6	work	work	NOUN
inlawrev-2996	38	7	began	begin	VERB
inlawrev-2996	38	8	on	on	ADP
inlawrev-2996	38	9	a	a	DET
inlawrev-2996	38	10	draft	draft	NOUN
inlawrev-2996	38	11	of	of	ADP
inlawrev-2996	38	12	rule	rule	NOUN
inlawrev-2996	38	13	18	18	NUM
inlawrev-2996	38	14	.	.	PUNCT
inlawrev-2996	39	1	the	the	DET
inlawrev-2996	39	2	authors	author	NOUN
inlawrev-2996	39	3	of	of	ADP
inlawrev-2996	39	4	this	this	DET
inlawrev-2996	39	5	article	article	NOUN
inlawrev-2996	39	6	are	be	AUX
inlawrev-2996	39	7	unaware	unaware	ADJ
inlawrev-2996	39	8	of	of	ADP
inlawrev-2996	39	9	who	who	PRON
inlawrev-2996	39	10	initiated	initiate	VERB
inlawrev-2996	39	11	the	the	DET
inlawrev-2996	39	12	effort	effort	NOUN
inlawrev-2996	39	13	to	to	PART
inlawrev-2996	39	14	alter	alter	VERB
inlawrev-2996	39	15	this	this	DET
inlawrev-2996	39	16	area	area	NOUN
inlawrev-2996	39	17	of	of	ADP
inlawrev-2996	39	18	tax	tax	NOUN
inlawrev-2996	39	19	practice	practice	NOUN
inlawrev-2996	39	20	or	or	CCONJ
inlawrev-2996	39	21	why	why	SCONJ
inlawrev-2996	39	22	the	the	DET
inlawrev-2996	39	23	rule	rule	NOUN
inlawrev-2996	39	24	was	be	AUX
inlawrev-2996	39	25	cast	cast	VERB
inlawrev-2996	39	26	the	the	DET
inlawrev-2996	39	27	way	way	NOUN
inlawrev-2996	39	28	it	it	PRON
inlawrev-2996	39	29	reads	read	VERB
inlawrev-2996	39	30	.	.	PUNCT
inlawrev-2996	40	1	all	all	PRON
inlawrev-2996	40	2	that	that	PRON
inlawrev-2996	40	3	is	be	AUX
inlawrev-2996	40	4	known	know	VERB
inlawrev-2996	40	5	in	in	ADP
inlawrev-2996	40	6	the	the	DET
inlawrev-2996	40	7	way	way	NOUN
inlawrev-2996	40	8	of	of	ADP
inlawrev-2996	40	9	"	"	PUNCT
inlawrev-2996	40	10	legislative	legislative	ADJ
inlawrev-2996	40	11	history	history	NOUN
inlawrev-2996	40	12	"	"	PUNCT
inlawrev-2996	40	13	is	be	AUX
inlawrev-2996	40	14	that	that	SCONJ
inlawrev-2996	40	15	the	the	DET
inlawrev-2996	40	16	tax	tax	NOUN
inlawrev-2996	40	17	court	court	NOUN
inlawrev-2996	40	18	liaison	liaison	NOUN
inlawrev-2996	40	19	committee	committee	NOUN
inlawrev-2996	40	20	of	of	ADP
inlawrev-2996	40	21	the	the	DET
inlawrev-2996	40	22	indiana	indiana	PROPN
inlawrev-2996	40	23	state	state	PROPN
inlawrev-2996	40	24	bar	bar	PROPN
inlawrev-2996	40	25	,	,	PUNCT
inlawrev-2996	40	26	which	which	PRON
inlawrev-2996	40	27	is	be	AUX
inlawrev-2996	40	28	comprised	comprise	VERB
inlawrev-2996	40	29	of	of	ADP
inlawrev-2996	40	30	several	several	ADJ
inlawrev-2996	40	31	leading	lead	VERB
inlawrev-2996	40	32	indiana	indiana	PROPN
inlawrev-2996	40	33	tax	tax	NOUN
inlawrev-2996	40	34	practitioners	practitioner	NOUN
inlawrev-2996	40	35	and	and	CCONJ
inlawrev-2996	40	36	a	a	DET
inlawrev-2996	40	37	representative	representative	NOUN
inlawrev-2996	40	38	of	of	ADP
inlawrev-2996	40	39	the	the	DET
inlawrev-2996	40	40	indiana	indiana	PROPN
inlawrev-2996	40	41	attorney	attorney	PROPN
inlawrev-2996	40	42	general	general	NOUN
inlawrev-2996	40	43	's	's	PART
inlawrev-2996	40	44	office	office	NOUN
inlawrev-2996	40	45	,	,	PUNCT
inlawrev-2996	40	46	was	be	AUX
inlawrev-2996	40	47	supplied	supply	VERB
inlawrev-2996	40	48	with	with	ADP
inlawrev-2996	40	49	a	a	DET
inlawrev-2996	40	50	draft	draft	NOUN
inlawrev-2996	40	51	copy	copy	NOUN
inlawrev-2996	40	52	of	of	ADP
inlawrev-2996	40	53	rule	rule	NOUN
inlawrev-2996	40	54	18	18	NUM
inlawrev-2996	40	55	in	in	ADP
inlawrev-2996	40	56	late	late	ADJ
inlawrev-2996	40	57	1990	1990	NUM
inlawrev-2996	40	58	.	.	PUNCT
inlawrev-2996	41	1	the	the	DET
inlawrev-2996	41	2	committee	committee	NOUN
inlawrev-2996	41	3	sought	seek	VERB
inlawrev-2996	41	4	imput	imput	VERB
inlawrev-2996	41	5	from	from	ADP
inlawrev-2996	41	6	practitioners	practitioner	NOUN
inlawrev-2996	41	7	and	and	CCONJ
inlawrev-2996	41	8	prepared	prepare	VERB
inlawrev-2996	41	9	an	an	DET
inlawrev-2996	41	10	eighteen	eighteen	NUM
inlawrev-2996	41	11	page	page	NOUN
inlawrev-2996	41	12	report	report	NOUN
inlawrev-2996	41	13	concerning	concern	VERB
inlawrev-2996	41	14	the	the	DET
inlawrev-2996	41	15	rule	rule	NOUN
inlawrev-2996	41	16	.	.	PUNCT
inlawrev-2996	41	17	8	8	NUM
inlawrev-2996	41	18	although	although	SCONJ
inlawrev-2996	41	19	the	the	DET
inlawrev-2996	41	20	tax	tax	NOUN
inlawrev-2996	41	21	court	court	PROPN
inlawrev-2996	41	22	committee	committee	NOUN
inlawrev-2996	41	23	report	report	NOUN
inlawrev-2996	41	24	welcomed	welcome	VERB
inlawrev-2996	41	25	the	the	DET
inlawrev-2996	41	26	centralization	centralization	NOUN
inlawrev-2996	41	27	4	4	NUM
inlawrev-2996	41	28	.	.	PUNCT
inlawrev-2996	42	1	see	see	VERB
inlawrev-2996	42	2	,	,	PUNCT
inlawrev-2996	42	3	e.g.	e.g.	ADV
inlawrev-2996	42	4	,	,	PUNCT
inlawrev-2996	42	5	indiana	indiana	PROPN
inlawrev-2996	42	6	dep't	dep't	NOUN
inlawrev-2996	42	7	of	of	ADP
inlawrev-2996	42	8	state	state	NOUN
inlawrev-2996	42	9	revenue	revenue	NOUN
inlawrev-2996	42	10	v.	v.	ADP
inlawrev-2996	42	11	caylor	caylor	NOUN
inlawrev-2996	42	12	-	-	PUNCT
inlawrev-2996	42	13	nickel	nickel	NOUN
inlawrev-2996	42	14	clinic	clinic	NOUN
inlawrev-2996	42	15	,	,	PUNCT
inlawrev-2996	42	16	p.c	p.c	PROPN
inlawrev-2996	42	17	.	.	PROPN
inlawrev-2996	42	18	,	,	PUNCT
inlawrev-2996	42	19	no	no	INTJ
inlawrev-2996	42	20	.	.	PUNCT
inlawrev-2996	43	1	49s009107	49s009107	NOUN
inlawrev-2996	43	2	-	-	PUNCT
inlawrev-2996	43	3	ta	ta	ADP
inlawrev-2996	43	4	-	-	PUNCT
inlawrev-2996	43	5	s94	s94	NOUN
inlawrev-2996	43	6	,	,	PUNCT
inlawrev-2996	43	7	slip	slip	VERB
inlawrev-2996	43	8	op	op	NOUN
inlawrev-2996	43	9	.	.	PUNCT
inlawrev-2996	44	1	at	at	ADP
inlawrev-2996	44	2	4	4	NUM
inlawrev-2996	44	3	(	(	PUNCT
inlawrev-2996	44	4	ind	ind	NOUN
inlawrev-2996	44	5	.	.	PUNCT
inlawrev-2996	45	1	mar	mar	PROPN
inlawrev-2996	45	2	.	.	PROPN
inlawrev-2996	45	3	6	6	NUM
inlawrev-2996	45	4	,	,	PUNCT
inlawrev-2996	45	5	1992	1992	NUM
inlawrev-2996	45	6	)	)	PUNCT
inlawrev-2996	45	7	.	.	PUNCT
inlawrev-2996	46	1	5	5	X
inlawrev-2996	46	2	.	.	X
inlawrev-2996	46	3	ind	ind	PROPN
inlawrev-2996	46	4	.	.	PUNCT
inlawrev-2996	47	1	code	code	PROPN
inlawrev-2996	47	2	§	§	PROPN
inlawrev-2996	47	3	33	33	NUM
inlawrev-2996	47	4	-	-	SYM
inlawrev-2996	47	5	3	3	NUM
inlawrev-2996	47	6	-	-	SYM
inlawrev-2996	47	7	5	5	NUM
inlawrev-2996	47	8	-	-	SYM
inlawrev-2996	47	9	15	15	NUM
inlawrev-2996	47	10	(	(	PUNCT
inlawrev-2996	47	11	1988	1988	NUM
inlawrev-2996	47	12	)	)	PUNCT
inlawrev-2996	47	13	.	.	PUNCT
inlawrev-2996	48	1	6	6	X
inlawrev-2996	48	2	.	.	X
inlawrev-2996	48	3	state	state	PROPN
inlawrev-2996	48	4	bd	bd	PROPN
inlawrev-2996	48	5	.	.	PROPN
inlawrev-2996	48	6	of	of	ADP
inlawrev-2996	48	7	tax	tax	NOUN
inlawrev-2996	48	8	comm'rs	comm'rs	PROPN
inlawrev-2996	48	9	v.	v.	ADP
inlawrev-2996	48	10	fraternal	fraternal	ADJ
inlawrev-2996	48	11	order	order	NOUN
inlawrev-2996	48	12	of	of	ADP
inlawrev-2996	48	13	eagles	eagles	PROPN
inlawrev-2996	48	14	lodge	lodge	VERB
inlawrev-2996	48	15	no	no	INTJ
inlawrev-2996	48	16	.	.	PROPN
inlawrev-2996	49	1	255	255	NUM
inlawrev-2996	49	2	,	,	PUNCT
inlawrev-2996	49	3	no	no	INTJ
inlawrev-2996	49	4	.	.	NOUN
inlawrev-2996	49	5	80s05	80s05	NUM
inlawrev-2996	49	6	-	-	PUNCT
inlawrev-2996	49	7	8703	8703	NUM
inlawrev-2996	49	8	-	-	PUNCT
inlawrev-2996	49	9	ta-00349	ta-00349	NOUN
inlawrev-2996	49	10	(	(	PUNCT
inlawrev-2996	49	11	ind	ind	PROPN
inlawrev-2996	49	12	.	.	PUNCT
inlawrev-2996	50	1	april	april	PROPN
inlawrev-2996	50	2	21	21	NUM
inlawrev-2996	50	3	,	,	PUNCT
inlawrev-2996	50	4	1987	1987	NUM
inlawrev-2996	50	5	)	)	PUNCT
inlawrev-2996	50	6	.	.	PUNCT
inlawrev-2996	51	1	7	7	X
inlawrev-2996	51	2	.	.	X
inlawrev-2996	52	1	i	i	PRON
inlawrev-2996	52	2	d.	d.	PROPN
inlawrev-2996	52	3	at	at	ADP
inlawrev-2996	52	4	1	1	NUM
inlawrev-2996	52	5	.	.	NOUN
inlawrev-2996	52	6	8	8	NUM
inlawrev-2996	52	7	.	.	PUNCT
inlawrev-2996	52	8	report	report	NOUN
inlawrev-2996	52	9	of	of	ADP
inlawrev-2996	52	10	the	the	DET
inlawrev-2996	52	11	tax	tax	NOUN
inlawrev-2996	52	12	court	court	NOUN
inlawrev-2996	52	13	liaison	liaison	NOUN
inlawrev-2996	52	14	committee	committee	NOUN
inlawrev-2996	52	15	concerning	concern	VERB
inlawrev-2996	52	16	proposed	propose	VERB
inlawrev-2996	52	17	rule	rule	NOUN
inlawrev-2996	52	18	modifying	modify	VERB
inlawrev-2996	52	19	appellate	appellate	ADJ
inlawrev-2996	52	20	procedure	procedure	NOUN
inlawrev-2996	52	21	in	in	ADP
inlawrev-2996	52	22	tax	tax	NOUN
inlawrev-2996	52	23	court	court	NOUN
inlawrev-2996	52	24	cases	case	NOUN
inlawrev-2996	52	25	(	(	PUNCT
inlawrev-2996	52	26	dec	dec	PROPN
inlawrev-2996	52	27	.	.	PROPN
inlawrev-2996	52	28	4	4	NUM
inlawrev-2996	52	29	,	,	PUNCT
inlawrev-2996	52	30	1990	1990	NUM
inlawrev-2996	52	31	)	)	PUNCT
inlawrev-2996	53	1	[	[	X
inlawrev-2996	53	2	hereinafter	hereinafter	NOUN
inlawrev-2996	53	3	tax	tax	NOUN
inlawrev-2996	53	4	court	court	PROPN
inlawrev-2996	53	5	committee	committee	NOUN
inlawrev-2996	53	6	report	report	PROPN
inlawrev-2996	53	7	]	]	PUNCT
inlawrev-2996	53	8	(	(	PUNCT
inlawrev-2996	53	9	copy	copy	VERB
inlawrev-2996	53	10	on	on	ADP
inlawrev-2996	53	11	file	file	NOUN
inlawrev-2996	53	12	with	with	ADP
inlawrev-2996	53	13	john	john	PROPN
inlawrev-2996	53	14	r.	r.	PROPN
inlawrev-2996	53	15	maley	maley	PROPN
inlawrev-2996	53	16	)	)	PUNCT
inlawrev-2996	53	17	.	.	PUNCT
inlawrev-2996	54	1	1992	1992	NUM
inlawrev-2996	54	2	]	]	PUNCT
inlawrev-2996	54	3	tax	tax	NOUN
inlawrev-2996	54	4	1407	1407	NUM
inlawrev-2996	54	5	of	of	ADP
inlawrev-2996	54	6	procedures	procedure	NOUN
inlawrev-2996	54	7	for	for	ADP
inlawrev-2996	54	8	appeal	appeal	NOUN
inlawrev-2996	54	9	to	to	ADP
inlawrev-2996	54	10	the	the	DET
inlawrev-2996	54	11	supreme	supreme	PROPN
inlawrev-2996	54	12	court	court	PROPN
inlawrev-2996	54	13	into	into	ADP
inlawrev-2996	54	14	one	one	NUM
inlawrev-2996	54	15	rule	rule	NOUN
inlawrev-2996	54	16	,	,	PUNCT
inlawrev-2996	54	17	it	it	PRON
inlawrev-2996	54	18	noted	note	VERB
inlawrev-2996	54	19	concern	concern	NOUN
inlawrev-2996	54	20	over	over	ADP
inlawrev-2996	54	21	one	one	NUM
inlawrev-2996	54	22	aspect	aspect	NOUN
inlawrev-2996	54	23	of	of	ADP
inlawrev-2996	54	24	rule	rule	NOUN
inlawrev-2996	54	25	18	18	NUM
inlawrev-2996	54	26	discussed	discuss	VERB
inlawrev-2996	54	27	later	later	ADV
inlawrev-2996	54	28	in	in	ADP
inlawrev-2996	54	29	this	this	DET
inlawrev-2996	54	30	article	article	NOUN
inlawrev-2996	54	31	.	.	PUNCT
inlawrev-2996	55	1	as	as	ADP
inlawrev-2996	55	2	with	with	ADP
inlawrev-2996	55	3	many	many	ADJ
inlawrev-2996	55	4	rule	rule	NOUN
inlawrev-2996	55	5	changes	change	NOUN
inlawrev-2996	55	6	from	from	ADP
inlawrev-2996	55	7	the	the	DET
inlawrev-2996	55	8	indiana	indiana	PROPN
inlawrev-2996	55	9	supreme	supreme	PROPN
inlawrev-2996	55	10	court	court	PROPN
inlawrev-2996	55	11	,	,	PUNCT
inlawrev-2996	55	12	the	the	DET
inlawrev-2996	55	13	court	court	NOUN
inlawrev-2996	55	14	announced	announce	VERB
inlawrev-2996	55	15	the	the	DET
inlawrev-2996	55	16	enactment	enactment	NOUN
inlawrev-2996	55	17	of	of	ADP
inlawrev-2996	55	18	rule	rule	NOUN
inlawrev-2996	55	19	18	18	NUM
inlawrev-2996	55	20	without	without	ADP
inlawrev-2996	55	21	notice	notice	NOUN
inlawrev-2996	55	22	to	to	ADP
inlawrev-2996	55	23	the	the	DET
inlawrev-2996	55	24	bar	bar	NOUN
inlawrev-2996	55	25	or	or	CCONJ
inlawrev-2996	55	26	the	the	DET
inlawrev-2996	55	27	public	public	NOUN
inlawrev-2996	55	28	and	and	CCONJ
inlawrev-2996	55	29	without	without	ADP
inlawrev-2996	55	30	any	any	DET
inlawrev-2996	55	31	public	public	ADJ
inlawrev-2996	55	32	hearing	hearing	NOUN
inlawrev-2996	55	33	.	.	PUNCT
inlawrev-2996	56	1	the	the	DET
inlawrev-2996	56	2	rule	rule	NOUN
inlawrev-2996	56	3	was	be	AUX
inlawrev-2996	56	4	enacted	enact	VERB
inlawrev-2996	56	5	on	on	ADP
inlawrev-2996	56	6	june	june	PROPN
inlawrev-2996	56	7	4	4	NUM
inlawrev-2996	56	8	,	,	PUNCT
inlawrev-2996	56	9	1991	1991	NUM
inlawrev-2996	56	10	,	,	PUNCT
inlawrev-2996	56	11	and	and	CCONJ
inlawrev-2996	56	12	became	become	VERB
inlawrev-2996	56	13	effective	effective	ADJ
inlawrev-2996	56	14	on	on	ADP
inlawrev-2996	56	15	january	january	PROPN
inlawrev-2996	56	16	1	1	NUM
inlawrev-2996	56	17	,	,	PUNCT
inlawrev-2996	56	18	1992	1992	NUM
inlawrev-2996	56	19	.	.	PUNCT
inlawrev-2996	57	1	rule	rule	NOUN
inlawrev-2996	57	2	18	18	NUM
inlawrev-2996	57	3	makes	make	VERB
inlawrev-2996	57	4	significant	significant	ADJ
inlawrev-2996	57	5	changes	change	NOUN
inlawrev-2996	57	6	to	to	ADP
inlawrev-2996	57	7	the	the	DET
inlawrev-2996	57	8	rights	right	NOUN
inlawrev-2996	57	9	and	and	CCONJ
inlawrev-2996	57	10	procedures	procedure	NOUN
inlawrev-2996	57	11	for	for	ADP
inlawrev-2996	57	12	appealing	appeal	VERB
inlawrev-2996	57	13	adverse	adverse	ADJ
inlawrev-2996	57	14	decisions	decision	NOUN
inlawrev-2996	57	15	of	of	ADP
inlawrev-2996	57	16	the	the	DET
inlawrev-2996	57	17	indiana	indiana	PROPN
inlawrev-2996	57	18	tax	tax	PROPN
inlawrev-2996	57	19	court	court	NOUN
inlawrev-2996	57	20	.	.	PUNCT
inlawrev-2996	58	1	rule	rule	NOUN
inlawrev-2996	58	2	18	18	NUM
inlawrev-2996	58	3	provides	provide	VERB
inlawrev-2996	58	4	that	that	SCONJ
inlawrev-2996	58	5	a	a	DET
inlawrev-2996	58	6	petition	petition	NOUN
inlawrev-2996	58	7	for	for	ADP
inlawrev-2996	58	8	rehearing	rehear	VERB
inlawrev-2996	58	9	may	may	AUX
inlawrev-2996	58	10	,	,	PUNCT
inlawrev-2996	58	11	but	but	CCONJ
inlawrev-2996	58	12	need	need	VERB
inlawrev-2996	58	13	not	not	PART
inlawrev-2996	58	14	,	,	PUNCT
inlawrev-2996	58	15	be	be	AUX
inlawrev-2996	58	16	filed	file	VERB
inlawrev-2996	58	17	in	in	ADP
inlawrev-2996	58	18	the	the	DET
inlawrev-2996	58	19	tax	tax	NOUN
inlawrev-2996	58	20	court	court	NOUN
inlawrev-2996	58	21	prior	prior	ADV
inlawrev-2996	58	22	to	to	ADP
inlawrev-2996	58	23	seeking	seek	VERB
inlawrev-2996	58	24	further	further	ADJ
inlawrev-2996	58	25	review	review	NOUN
inlawrev-2996	58	26	.	.	PUNCT
inlawrev-2996	59	1	9	9	NUM
inlawrev-2996	59	2	if	if	SCONJ
inlawrev-2996	59	3	rehearing	rehearing	NOUN
inlawrev-2996	59	4	is	be	AUX
inlawrev-2996	59	5	sought	seek	VERB
inlawrev-2996	59	6	,	,	PUNCT
inlawrev-2996	59	7	the	the	DET
inlawrev-2996	59	8	petition	petition	NOUN
inlawrev-2996	59	9	must	must	AUX
inlawrev-2996	59	10	be	be	AUX
inlawrev-2996	59	11	filed	file	VERB
inlawrev-2996	59	12	within	within	ADP
inlawrev-2996	59	13	twenty	twenty	NUM
inlawrev-2996	59	14	days	day	NOUN
inlawrev-2996	59	15	of	of	ADP
inlawrev-2996	59	16	the	the	DET
inlawrev-2996	59	17	adverse	adverse	ADJ
inlawrev-2996	59	18	final	final	ADJ
inlawrev-2996	59	19	order	order	NOUN
inlawrev-2996	59	20	.	.	PUNCT
inlawrev-2996	60	1	10	10	NUM
inlawrev-2996	60	2	the	the	DET
inlawrev-2996	60	3	rule	rule	NOUN
inlawrev-2996	60	4	then	then	ADV
inlawrev-2996	60	5	provides	provide	VERB
inlawrev-2996	60	6	that	that	SCONJ
inlawrev-2996	60	7	any	any	DET
inlawrev-2996	60	8	party	party	NOUN
inlawrev-2996	60	9	"	"	PUNCT
inlawrev-2996	60	10	adversely	adversely	ADV
inlawrev-2996	60	11	affected	affect	VERB
inlawrev-2996	60	12	by	by	ADP
inlawrev-2996	60	13	a	a	DET
inlawrev-2996	60	14	final	final	ADJ
inlawrev-2996	60	15	decision	decision	NOUN
inlawrev-2996	60	16	of	of	ADP
inlawrev-2996	60	17	the	the	DET
inlawrev-2996	60	18	tax	tax	NOUN
inlawrev-2996	60	19	court	court	NOUN
inlawrev-2996	60	20	shall	shall	AUX
inlawrev-2996	60	21	have	have	VERB
inlawrev-2996	60	22	a	a	DET
inlawrev-2996	60	23	right	right	NOUN
inlawrev-2996	60	24	to	to	PART
inlawrev-2996	60	25	petition	petition	VERB
inlawrev-2996	60	26	the	the	DET
inlawrev-2996	60	27	supreme	supreme	PROPN
inlawrev-2996	60	28	court	court	PROPN
inlawrev-2996	60	29	for	for	ADP
inlawrev-2996	60	30	review	review	NOUN
inlawrev-2996	60	31	.	.	PUNCT
inlawrev-2996	61	1	"	"	PUNCT
inlawrev-2996	61	2	"	"	PUNCT
inlawrev-2996	61	3	this	this	DET
inlawrev-2996	61	4	right	right	NOUN
inlawrev-2996	61	5	,	,	PUNCT
inlawrev-2996	61	6	however	however	ADV
inlawrev-2996	61	7	,	,	PUNCT
inlawrev-2996	61	8	is	be	AUX
inlawrev-2996	61	9	not	not	PART
inlawrev-2996	61	10	the	the	DET
inlawrev-2996	61	11	same	same	ADJ
inlawrev-2996	61	12	one	one	NOUN
inlawrev-2996	61	13	that	that	PRON
inlawrev-2996	61	14	existed	exist	VERB
inlawrev-2996	61	15	prior	prior	ADV
inlawrev-2996	61	16	to	to	ADP
inlawrev-2996	61	17	january	january	PROPN
inlawrev-2996	61	18	1	1	NUM
inlawrev-2996	61	19	,	,	PUNCT
inlawrev-2996	61	20	1992	1992	NUM
inlawrev-2996	61	21	.	.	PUNCT
inlawrev-2996	62	1	under	under	ADP
inlawrev-2996	62	2	prior	prior	ADJ
inlawrev-2996	62	3	law	law	NOUN
inlawrev-2996	62	4	,	,	PUNCT
inlawrev-2996	62	5	a	a	DET
inlawrev-2996	62	6	full	full	ADJ
inlawrev-2996	62	7	appeal	appeal	NOUN
inlawrev-2996	62	8	was	be	AUX
inlawrev-2996	62	9	taken	take	VERB
inlawrev-2996	62	10	to	to	ADP
inlawrev-2996	62	11	the	the	DET
inlawrev-2996	62	12	supreme	supreme	PROPN
inlawrev-2996	62	13	court	court	PROPN
inlawrev-2996	62	14	;	;	PUNCT
inlawrev-2996	62	15	there	there	PRON
inlawrev-2996	62	16	was	be	VERB
inlawrev-2996	62	17	no	no	DET
inlawrev-2996	62	18	discretion	discretion	NOUN
inlawrev-2996	62	19	for	for	SCONJ
inlawrev-2996	62	20	the	the	DET
inlawrev-2996	62	21	supreme	supreme	PROPN
inlawrev-2996	62	22	court	court	PROPN
inlawrev-2996	62	23	to	to	PART
inlawrev-2996	62	24	decline	decline	VERB
inlawrev-2996	62	25	review	review	NOUN
inlawrev-2996	62	26	.	.	PUNCT
inlawrev-2996	63	1	with	with	ADP
inlawrev-2996	63	2	rule	rule	NOUN
inlawrev-2996	63	3	18	18	NUM
inlawrev-2996	63	4	,	,	PUNCT
inlawrev-2996	63	5	this	this	DET
inlawrev-2996	63	6	practice	practice	NOUN
inlawrev-2996	63	7	changed	change	VERB
inlawrev-2996	63	8	.	.	PUNCT
inlawrev-2996	64	1	the	the	DET
inlawrev-2996	64	2	rule	rule	NOUN
inlawrev-2996	64	3	confirms	confirm	VERB
inlawrev-2996	64	4	this	this	PRON
inlawrev-2996	64	5	by	by	ADP
inlawrev-2996	64	6	providing	provide	VERB
inlawrev-2996	64	7	that	that	SCONJ
inlawrev-2996	64	8	a	a	DET
inlawrev-2996	64	9	"	"	PUNCT
inlawrev-2996	64	10	petition	petition	NOUN
inlawrev-2996	64	11	for	for	ADP
inlawrev-2996	64	12	review	review	NOUN
inlawrev-2996	64	13	"	"	PUNCT
inlawrev-2996	64	14	can	can	AUX
inlawrev-2996	64	15	be	be	AUX
inlawrev-2996	64	16	filed	file	VERB
inlawrev-2996	64	17	with	with	ADP
inlawrev-2996	64	18	the	the	DET
inlawrev-2996	64	19	supreme	supreme	PROPN
inlawrev-2996	64	20	court	court	PROPN
inlawrev-2996	64	21	within	within	ADP
inlawrev-2996	64	22	thirty	thirty	NUM
inlawrev-2996	64	23	days	day	NOUN
inlawrev-2996	64	24	of	of	ADP
inlawrev-2996	64	25	the	the	DET
inlawrev-2996	64	26	tax	tax	NOUN
inlawrev-2996	64	27	court	court	NOUN
inlawrev-2996	64	28	final	final	ADJ
inlawrev-2996	64	29	order	order	NOUN
inlawrev-2996	64	30	.	.	PUNCT
inlawrev-2996	65	1	12	12	NUM
inlawrev-2996	65	2	the	the	DET
inlawrev-2996	65	3	petition	petition	NOUN
inlawrev-2996	65	4	can	can	AUX
inlawrev-2996	65	5	be	be	AUX
inlawrev-2996	65	6	based	base	VERB
inlawrev-2996	65	7	on	on	ADP
inlawrev-2996	65	8	one	one	NUM
inlawrev-2996	65	9	or	or	CCONJ
inlawrev-2996	65	10	more	more	ADJ
inlawrev-2996	65	11	of	of	ADP
inlawrev-2996	65	12	six	six	NUM
inlawrev-2996	65	13	different	different	ADJ
inlawrev-2996	65	14	errors	error	NOUN
inlawrev-2996	65	15	,	,	PUNCT
inlawrev-2996	65	16	13	13	NUM
inlawrev-2996	65	17	which	which	PRON
inlawrev-2996	65	18	are	be	AUX
inlawrev-2996	65	19	almost	almost	ADV
inlawrev-2996	65	20	identical	identical	ADJ
inlawrev-2996	65	21	to	to	ADP
inlawrev-2996	65	22	the	the	DET
inlawrev-2996	65	23	possible	possible	ADJ
inlawrev-2996	65	24	bases	basis	NOUN
inlawrev-2996	65	25	for	for	ADP
inlawrev-2996	65	26	a	a	DET
inlawrev-2996	65	27	petition	petition	NOUN
inlawrev-2996	65	28	to	to	PART
inlawrev-2996	65	29	transfer	transfer	VERB
inlawrev-2996	65	30	a	a	DET
inlawrev-2996	65	31	case	case	NOUN
inlawrev-2996	65	32	from	from	ADP
inlawrev-2996	65	33	the	the	DET
inlawrev-2996	65	34	indiana	indiana	PROPN
inlawrev-2996	65	35	court	court	PROPN
inlawrev-2996	65	36	of	of	ADP
inlawrev-2996	65	37	appeals	appeals	PROPN
inlawrev-2996	65	38	to	to	ADP
inlawrev-2996	65	39	the	the	DET
inlawrev-2996	65	40	indiana	indiana	PROPN
inlawrev-2996	65	41	supreme	supreme	PROPN
inlawrev-2996	65	42	court	court	PROPN
inlawrev-2996	65	43	under	under	ADP
inlawrev-2996	65	44	indiana	indiana	PROPN
inlawrev-2996	65	45	rule	rule	NOUN
inlawrev-2996	65	46	of	of	ADP
inlawrev-2996	65	47	appellate	appellate	ADJ
inlawrev-2996	65	48	procedure	procedure	NOUN
inlawrev-2996	65	49	11(b	11(b	NUM
inlawrev-2996	65	50	)	)	PUNCT
inlawrev-2996	65	51	.	.	PUNCT
inlawrev-2996	66	1	14	14	NUM
inlawrev-2996	66	2	thus	thus	ADV
inlawrev-2996	66	3	,	,	PUNCT
inlawrev-2996	66	4	the	the	DET
inlawrev-2996	66	5	petition	petition	NOUN
inlawrev-2996	66	6	for	for	ADP
inlawrev-2996	66	7	review	review	NOUN
inlawrev-2996	66	8	,	,	PUNCT
inlawrev-2996	66	9	which	which	PRON
inlawrev-2996	66	10	can	can	AUX
inlawrev-2996	66	11	not	not	PART
inlawrev-2996	66	12	exceed	exceed	VERB
inlawrev-2996	66	13	five	five	NUM
inlawrev-2996	66	14	pages	page	NOUN
inlawrev-2996	66	15	in	in	ADP
inlawrev-2996	66	16	length	length	NOUN
inlawrev-2996	66	17	15	15	NUM
inlawrev-2996	66	18	and	and	CCONJ
inlawrev-2996	66	19	which	which	PRON
inlawrev-2996	66	20	may	may	AUX
inlawrev-2996	66	21	be	be	AUX
inlawrev-2996	66	22	accompanied	accompany	VERB
inlawrev-2996	66	23	by	by	ADP
inlawrev-2996	66	24	a	a	DET
inlawrev-2996	66	25	brief	brief	NOUN
inlawrev-2996	66	26	not	not	PART
inlawrev-2996	66	27	to	to	PART
inlawrev-2996	66	28	exceed	exceed	VERB
inlawrev-2996	66	29	ten	ten	NUM
inlawrev-2996	66	30	pages	page	NOUN
inlawrev-2996	66	31	,	,	PUNCT
inlawrev-2996	66	32	16	16	NUM
inlawrev-2996	66	33	is	be	AUX
inlawrev-2996	66	34	much	much	ADV
inlawrev-2996	66	35	like	like	ADP
inlawrev-2996	66	36	the	the	DET
inlawrev-2996	66	37	transfer	transfer	NOUN
inlawrev-2996	66	38	petition	petition	NOUN
inlawrev-2996	66	39	in	in	ADP
inlawrev-2996	66	40	that	that	SCONJ
inlawrev-2996	66	41	it	it	PRON
inlawrev-2996	66	42	need	need	AUX
inlawrev-2996	66	43	not	not	PART
inlawrev-2996	66	44	be	be	AUX
inlawrev-2996	66	45	granted	grant	VERB
inlawrev-2996	66	46	.	.	PUNCT
inlawrev-2996	67	1	indeed	indeed	ADV
inlawrev-2996	67	2	,	,	PUNCT
inlawrev-2996	67	3	indiana	indiana	PROPN
inlawrev-2996	67	4	rule	rule	NOUN
inlawrev-2996	67	5	of	of	ADP
inlawrev-2996	67	6	appellate	appellate	ADJ
inlawrev-2996	67	7	procedure	procedure	NOUN
inlawrev-2996	67	8	18(e)(2	18(e)(2	NUM
inlawrev-2996	67	9	)	)	PUNCT
inlawrev-2996	67	10	confirms	confirm	VERB
inlawrev-2996	67	11	that	that	SCONJ
inlawrev-2996	67	12	there	there	PRON
inlawrev-2996	67	13	is	be	VERB
inlawrev-2996	67	14	no	no	DET
inlawrev-2996	67	15	right	right	NOUN
inlawrev-2996	67	16	of	of	ADP
inlawrev-2996	67	17	review	review	NOUN
inlawrev-2996	67	18	by	by	ADP
inlawrev-2996	67	19	providing	provide	VERB
inlawrev-2996	67	20	,	,	PUNCT
inlawrev-2996	67	21	"	"	PUNCT
inlawrev-2996	67	22	//	//	X
inlawrev-2996	67	23	"	"	PUNCT
inlawrev-2996	67	24	the	the	DET
inlawrev-2996	67	25	supreme	supreme	PROPN
inlawrev-2996	67	26	court	court	PROPN
inlawrev-2996	67	27	grants	grant	VERB
inlawrev-2996	67	28	the	the	DET
inlawrev-2996	67	29	petition	petition	NOUN
inlawrev-2996	67	30	for	for	ADP
inlawrev-2996	67	31	review	review	NOUN
inlawrev-2996	67	32	,	,	PUNCT
inlawrev-2996	67	33	the	the	DET
inlawrev-2996	67	34	appellant	appellant	NOUN
inlawrev-2996	67	35	shall	shall	AUX
inlawrev-2996	67	36	have	have	VERB
inlawrev-2996	67	37	thirty	thirty	NUM
inlawrev-2996	67	38	(	(	PUNCT
inlawrev-2996	67	39	30	30	NUM
inlawrev-2996	67	40	)	)	PUNCT
inlawrev-2996	67	41	days	day	NOUN
inlawrev-2996	67	42	to	to	PART
inlawrev-2996	67	43	file	file	VERB
inlawrev-2996	67	44	an	an	DET
inlawrev-2996	67	45	additional	additional	ADJ
inlawrev-2996	67	46	brief	brief	NOUN
inlawrev-2996	67	47	not	not	PART
inlawrev-2996	67	48	to	to	PART
inlawrev-2996	67	49	exceed	exceed	VERB
inlawrev-2996	67	50	fifty	fifty	NUM
inlawrev-2996	67	51	(	(	PUNCT
inlawrev-2996	67	52	50	50	NUM
inlawrev-2996	67	53	)	)	PUNCT
inlawrev-2996	67	54	pages	page	NOUN
inlawrev-2996	67	55	.	.	PUNCT
inlawrev-2996	67	56	"	"	PUNCT
inlawrev-2996	68	1	17	17	NUM
inlawrev-2996	68	2	the	the	DET
inlawrev-2996	68	3	conditional	conditional	ADJ
inlawrev-2996	68	4	language	language	NOUN
inlawrev-2996	68	5	of	of	ADP
inlawrev-2996	68	6	this	this	DET
inlawrev-2996	68	7	section	section	NOUN
inlawrev-2996	68	8	clearly	clearly	ADV
inlawrev-2996	68	9	indicates	indicate	VERB
inlawrev-2996	68	10	that	that	SCONJ
inlawrev-2996	68	11	the	the	DET
inlawrev-2996	68	12	supreme	supreme	PROPN
inlawrev-2996	68	13	court	court	PROPN
inlawrev-2996	68	14	has	have	AUX
inlawrev-2996	68	15	altered	alter	VERB
inlawrev-2996	68	16	indiana	indiana	PROPN
inlawrev-2996	68	17	9	9	NUM
inlawrev-2996	68	18	.	.	PUNCT
inlawrev-2996	69	1	ind	ind	PROPN
inlawrev-2996	69	2	.	.	PUNCT
inlawrev-2996	70	1	r.	r.	PROPN
inlawrev-2996	70	2	app	app	PROPN
inlawrev-2996	70	3	.	.	PUNCT
inlawrev-2996	71	1	p.	p.	NOUN
inlawrev-2996	71	2	18(a	18(a	NUM
inlawrev-2996	71	3	)	)	PUNCT
inlawrev-2996	71	4	.	.	PUNCT
inlawrev-2996	72	1	10	10	NUM
inlawrev-2996	72	2	.	.	X
inlawrev-2996	73	1	ind	ind	PROPN
inlawrev-2996	73	2	.	.	PUNCT
inlawrev-2996	74	1	r.	r.	PROPN
inlawrev-2996	74	2	app	app	PROPN
inlawrev-2996	74	3	.	.	PUNCT
inlawrev-2996	75	1	p.	p.	NOUN
inlawrev-2996	75	2	18(b	18(b	NUM
inlawrev-2996	75	3	)	)	PUNCT
inlawrev-2996	75	4	.	.	PUNCT
inlawrev-2996	76	1	11	11	NUM
inlawrev-2996	76	2	.	.	X
inlawrev-2996	77	1	ind	ind	PROPN
inlawrev-2996	77	2	.	.	PUNCT
inlawrev-2996	78	1	r.	r.	PROPN
inlawrev-2996	78	2	app	app	PROPN
inlawrev-2996	78	3	.	.	PUNCT
inlawrev-2996	79	1	p.	p.	NOUN
inlawrev-2996	79	2	18(c	18(c	NUM
inlawrev-2996	79	3	)	)	PUNCT
inlawrev-2996	79	4	.	.	PUNCT
inlawrev-2996	80	1	12	12	NUM
inlawrev-2996	80	2	.	.	PUNCT
inlawrev-2996	81	1	ind	ind	NOUN
inlawrev-2996	81	2	.	.	PUNCT
inlawrev-2996	82	1	r.	r.	PROPN
inlawrev-2996	82	2	app	app	PROPN
inlawrev-2996	82	3	.	.	PUNCT
inlawrev-2996	83	1	p.	p.	NOUN
inlawrev-2996	83	2	18(c),(d	18(c),(d	NUM
inlawrev-2996	83	3	)	)	PUNCT
inlawrev-2996	83	4	.	.	PUNCT
inlawrev-2996	84	1	13	13	NUM
inlawrev-2996	84	2	.	.	X
inlawrev-2996	85	1	ind	ind	PROPN
inlawrev-2996	85	2	.	.	PUNCT
inlawrev-2996	86	1	r.	r.	PROPN
inlawrev-2996	86	2	app	app	PROPN
inlawrev-2996	86	3	.	.	PUNCT
inlawrev-2996	87	1	p.	p.	NOUN
inlawrev-2996	87	2	18(d)(2)(a)-(f	18(d)(2)(a)-(f	NUM
inlawrev-2996	87	3	)	)	PUNCT
inlawrev-2996	87	4	.	.	PUNCT
inlawrev-2996	88	1	14	14	NUM
inlawrev-2996	88	2	.	.	PUNCT
inlawrev-2996	89	1	it	it	PRON
inlawrev-2996	89	2	should	should	AUX
inlawrev-2996	89	3	be	be	AUX
inlawrev-2996	89	4	noted	note	VERB
inlawrev-2996	89	5	that	that	SCONJ
inlawrev-2996	89	6	in	in	ADP
inlawrev-2996	89	7	the	the	DET
inlawrev-2996	89	8	transfer	transfer	NOUN
inlawrev-2996	89	9	context	context	NOUN
inlawrev-2996	89	10	,	,	PUNCT
inlawrev-2996	89	11	the	the	DET
inlawrev-2996	89	12	supreme	supreme	PROPN
inlawrev-2996	89	13	court	court	PROPN
inlawrev-2996	89	14	has	have	AUX
inlawrev-2996	89	15	held	hold	VERB
inlawrev-2996	89	16	that	that	SCONJ
inlawrev-2996	89	17	it	it	PRON
inlawrev-2996	89	18	has	have	VERB
inlawrev-2996	89	19	the	the	DET
inlawrev-2996	89	20	power	power	NOUN
inlawrev-2996	89	21	to	to	PART
inlawrev-2996	89	22	grant	grant	VERB
inlawrev-2996	89	23	transfer	transfer	NOUN
inlawrev-2996	89	24	on	on	ADP
inlawrev-2996	89	25	a	a	DET
inlawrev-2996	89	26	basis	basis	NOUN
inlawrev-2996	89	27	not	not	PART
inlawrev-2996	89	28	enumerated	enumerate	VERB
inlawrev-2996	89	29	in	in	ADP
inlawrev-2996	89	30	the	the	DET
inlawrev-2996	89	31	indiana	indiana	PROPN
inlawrev-2996	89	32	rules	rule	NOUN
inlawrev-2996	89	33	of	of	ADP
inlawrev-2996	89	34	appellate	appellate	ADJ
inlawrev-2996	89	35	procedure	procedure	NOUN
inlawrev-2996	89	36	.	.	PUNCT
inlawrev-2996	90	1	baker	baker	PROPN
inlawrev-2996	90	2	v.	v.	PROPN
inlawrev-2996	90	3	fischer	fischer	PROPN
inlawrev-2996	90	4	,	,	PUNCT
inlawrev-2996	90	5	296	296	NUM
inlawrev-2996	90	6	n.e.2d	n.e.2d	NOUN
inlawrev-2996	90	7	882	882	NUM
inlawrev-2996	90	8	,	,	PUNCT
inlawrev-2996	90	9	883	883	NUM
inlawrev-2996	90	10	(	(	PUNCT
inlawrev-2996	90	11	ind	ind	NOUN
inlawrev-2996	90	12	.	.	PUNCT
inlawrev-2996	90	13	1973	1973	NUM
inlawrev-2996	90	14	)	)	PUNCT
inlawrev-2996	90	15	.	.	PUNCT
inlawrev-2996	91	1	it	it	PRON
inlawrev-2996	91	2	seems	seem	VERB
inlawrev-2996	91	3	likely	likely	ADJ
inlawrev-2996	91	4	that	that	SCONJ
inlawrev-2996	91	5	the	the	DET
inlawrev-2996	91	6	baker	baker	PROPN
inlawrev-2996	91	7	rationale	rationale	NOUN
inlawrev-2996	91	8	would	would	AUX
inlawrev-2996	91	9	apply	apply	VERB
inlawrev-2996	91	10	in	in	ADP
inlawrev-2996	91	11	the	the	DET
inlawrev-2996	91	12	related	relate	VERB
inlawrev-2996	91	13	"	"	PUNCT
inlawrev-2996	91	14	petition	petition	NOUN
inlawrev-2996	91	15	for	for	ADP
inlawrev-2996	91	16	review	review	NOUN
inlawrev-2996	91	17	"	"	PUNCT
inlawrev-2996	91	18	setting	set	VERB
inlawrev-2996	91	19	as	as	ADV
inlawrev-2996	91	20	well	well	ADV
inlawrev-2996	91	21	.	.	PUNCT
inlawrev-2996	92	1	15	15	X
inlawrev-2996	92	2	.	.	X
inlawrev-2996	93	1	ind	ind	NOUN
inlawrev-2996	93	2	.	.	PUNCT
inlawrev-2996	94	1	r.	r.	PROPN
inlawrev-2996	94	2	app	app	PROPN
inlawrev-2996	94	3	.	.	PUNCT
inlawrev-2996	95	1	p.	p.	NOUN
inlawrev-2996	95	2	18(c	18(c	NUM
inlawrev-2996	95	3	)	)	PUNCT
inlawrev-2996	95	4	.	.	PUNCT
inlawrev-2996	96	1	16	16	NUM
inlawrev-2996	96	2	.	.	PUNCT
inlawrev-2996	97	1	ind	ind	PROPN
inlawrev-2996	97	2	.	.	PUNCT
inlawrev-2996	98	1	r.	r.	PROPN
inlawrev-2996	98	2	app	app	PROPN
inlawrev-2996	98	3	.	.	PUNCT
inlawrev-2996	99	1	p.	p.	NOUN
inlawrev-2996	99	2	18(e)(1	18(e)(1	NUM
inlawrev-2996	99	3	)	)	PUNCT
inlawrev-2996	99	4	.	.	PUNCT
inlawrev-2996	100	1	17	17	NUM
inlawrev-2996	100	2	.	.	PUNCT
inlawrev-2996	101	1	ind	ind	PROPN
inlawrev-2996	101	2	.	.	PUNCT
inlawrev-2996	102	1	r.	r.	PROPN
inlawrev-2996	102	2	app	app	PROPN
inlawrev-2996	102	3	.	.	PUNCT
inlawrev-2996	103	1	p.	p.	NOUN
inlawrev-2996	103	2	18(e)(2	18(e)(2	NUM
inlawrev-2996	103	3	)	)	PUNCT
inlawrev-2996	103	4	(	(	PUNCT
inlawrev-2996	103	5	emphasis	emphasis	NOUN
inlawrev-2996	103	6	added	add	VERB
inlawrev-2996	103	7	)	)	PUNCT
inlawrev-2996	103	8	.	.	PUNCT
inlawrev-2996	104	1	1408	1408	NUM
inlawrev-2996	104	2	indiana	indiana	PROPN
inlawrev-2996	104	3	law	law	PROPN
inlawrev-2996	104	4	review	review	NOUN
inlawrev-2996	104	5	[	[	X
inlawrev-2996	104	6	vol	vol	NOUN
inlawrev-2996	104	7	.	.	PUNCT
inlawrev-2996	105	1	25:1405	25:1405	NUM
inlawrev-2996	105	2	tax	tax	NOUN
inlawrev-2996	105	3	practice	practice	NOUN
inlawrev-2996	105	4	by	by	ADP
inlawrev-2996	105	5	abolishing	abolish	VERB
inlawrev-2996	105	6	the	the	DET
inlawrev-2996	105	7	automatic	automatic	ADJ
inlawrev-2996	105	8	right	right	NOUN
inlawrev-2996	105	9	of	of	ADP
inlawrev-2996	105	10	appellate	appellate	ADJ
inlawrev-2996	105	11	review	review	NOUN
inlawrev-2996	105	12	.	.	PUNCT
inlawrev-2996	106	1	although	although	SCONJ
inlawrev-2996	106	2	judge	judge	PROPN
inlawrev-2996	106	3	fisher	fisher	PROPN
inlawrev-2996	106	4	,	,	PUNCT
inlawrev-2996	106	5	the	the	DET
inlawrev-2996	106	6	current	current	ADJ
inlawrev-2996	106	7	tax	tax	NOUN
inlawrev-2996	106	8	court	court	NOUN
inlawrev-2996	106	9	judge	judge	NOUN
inlawrev-2996	106	10	,	,	PUNCT
inlawrev-2996	106	11	has	have	AUX
inlawrev-2996	106	12	done	do	VERB
inlawrev-2996	106	13	a	a	DET
inlawrev-2996	106	14	commendable	commendable	ADJ
inlawrev-2996	106	15	job	job	NOUN
inlawrev-2996	106	16	discharging	discharge	VERB
inlawrev-2996	106	17	the	the	DET
inlawrev-2996	106	18	duties	duty	NOUN
inlawrev-2996	106	19	of	of	ADP
inlawrev-2996	106	20	the	the	DET
inlawrev-2996	106	21	tax	tax	NOUN
inlawrev-2996	106	22	court	court	NOUN
inlawrev-2996	106	23	,	,	PUNCT
inlawrev-2996	106	24	and	and	CCONJ
inlawrev-2996	106	25	in	in	ADP
inlawrev-2996	106	26	most	most	ADJ
inlawrev-2996	106	27	instances	instance	NOUN
inlawrev-2996	106	28	no	no	DET
inlawrev-2996	106	29	appeal	appeal	NOUN
inlawrev-2996	106	30	is	be	AUX
inlawrev-2996	106	31	even	even	ADV
inlawrev-2996	106	32	desired	desire	VERB
inlawrev-2996	106	33	,	,	PUNCT
inlawrev-2996	106	34	18	18	NUM
inlawrev-2996	106	35	the	the	DET
inlawrev-2996	106	36	supreme	supreme	PROPN
inlawrev-2996	106	37	court	court	PROPN
inlawrev-2996	106	38	's	's	PART
inlawrev-2996	106	39	abolition	abolition	NOUN
inlawrev-2996	106	40	of	of	ADP
inlawrev-2996	106	41	full	full	ADJ
inlawrev-2996	106	42	appellate	appellate	ADJ
inlawrev-2996	106	43	review	review	NOUN
inlawrev-2996	106	44	can	can	AUX
inlawrev-2996	106	45	be	be	AUX
inlawrev-2996	106	46	questioned	question	VERB
inlawrev-2996	106	47	on	on	ADP
inlawrev-2996	106	48	constitutional	constitutional	ADJ
inlawrev-2996	106	49	,	,	PUNCT
inlawrev-2996	106	50	statutory	statutory	ADJ
inlawrev-2996	106	51	,	,	PUNCT
inlawrev-2996	106	52	and	and	CCONJ
inlawrev-2996	106	53	philosophical	philosophical	ADJ
inlawrev-2996	106	54	grounds	ground	NOUN
inlawrev-2996	106	55	.	.	PUNCT
inlawrev-2996	107	1	as	as	ADP
inlawrev-2996	107	2	a	a	DET
inlawrev-2996	107	3	constitutional	constitutional	ADJ
inlawrev-2996	107	4	matter	matter	NOUN
inlawrev-2996	107	5	,	,	PUNCT
inlawrev-2996	107	6	one	one	PRON
inlawrev-2996	107	7	could	could	AUX
inlawrev-2996	107	8	ask	ask	VERB
inlawrev-2996	107	9	whether	whether	SCONJ
inlawrev-2996	107	10	the	the	DET
inlawrev-2996	107	11	federal	federal	ADJ
inlawrev-2996	107	12	and	and	CCONJ
inlawrev-2996	107	13	state	state	NOUN
inlawrev-2996	107	14	due	due	ADJ
inlawrev-2996	107	15	process	process	NOUN
inlawrev-2996	107	16	protections	protection	NOUN
inlawrev-2996	107	17	are	be	AUX
inlawrev-2996	107	18	infringed	infringe	VERB
inlawrev-2996	107	19	by	by	ADP
inlawrev-2996	107	20	indiana	indiana	PROPN
inlawrev-2996	107	21	rule	rule	PROPN
inlawrev-2996	107	22	of	of	ADP
inlawrev-2996	107	23	appellate	appellate	ADJ
inlawrev-2996	107	24	procedure	procedure	NOUN
inlawrev-2996	107	25	18	18	NUM
inlawrev-2996	107	26	.	.	NOUN
inlawrev-2996	108	1	19	19	NUM
inlawrev-2996	108	2	moreover	moreover	ADV
inlawrev-2996	109	1	,	,	PUNCT
inlawrev-2996	109	2	indiana	indiana	PROPN
inlawrev-2996	109	3	's	's	PART
inlawrev-2996	109	4	constitutional	constitutional	ADJ
inlawrev-2996	109	5	provisions	provision	NOUN
inlawrev-2996	109	6	dealing	deal	VERB
inlawrev-2996	109	7	with	with	ADP
inlawrev-2996	109	8	appellate	appellate	ADJ
inlawrev-2996	109	9	jurisdiction	jurisdiction	NOUN
inlawrev-2996	109	10	and	and	CCONJ
inlawrev-2996	109	11	the	the	DET
inlawrev-2996	109	12	"	"	PUNCT
inlawrev-2996	109	13	absolute	absolute	ADJ
inlawrev-2996	109	14	right	right	NOUN
inlawrev-2996	109	15	to	to	ADP
inlawrev-2996	109	16	one	one	NUM
inlawrev-2996	109	17	appeal	appeal	NOUN
inlawrev-2996	109	18	"	"	PUNCT
inlawrev-2996	109	19	also	also	ADV
inlawrev-2996	109	20	suggest	suggest	VERB
inlawrev-2996	109	21	constitutional	constitutional	ADJ
inlawrev-2996	109	22	infirmities	infirmity	NOUN
inlawrev-2996	109	23	.	.	PUNCT
inlawrev-2996	110	1	20	20	NUM
inlawrev-2996	110	2	further	far	ADV
inlawrev-2996	110	3	,	,	PUNCT
inlawrev-2996	110	4	from	from	ADP
inlawrev-2996	110	5	a	a	DET
inlawrev-2996	110	6	statutory	statutory	ADJ
inlawrev-2996	110	7	standpoint	standpoint	NOUN
inlawrev-2996	110	8	,	,	PUNCT
inlawrev-2996	110	9	it	it	PRON
inlawrev-2996	110	10	appears	appear	VERB
inlawrev-2996	110	11	that	that	SCONJ
inlawrev-2996	110	12	rule	rule	VERB
inlawrev-2996	110	13	18	18	NUM
inlawrev-2996	110	14	contravenes	contravene	VERB
inlawrev-2996	110	15	the	the	DET
inlawrev-2996	110	16	legislature	legislature	NOUN
inlawrev-2996	110	17	's	's	PART
inlawrev-2996	110	18	directive	directive	NOUN
inlawrev-2996	110	19	in	in	ADP
inlawrev-2996	110	20	indiana	indiana	PROPN
inlawrev-2996	110	21	code	code	PROPN
inlawrev-2996	110	22	section	section	PROPN
inlawrev-2996	110	23	33	33	NUM
inlawrev-2996	110	24	-	-	SYM
inlawrev-2996	110	25	3	3	NUM
inlawrev-2996	110	26	-	-	SYM
inlawrev-2996	110	27	5	5	NUM
inlawrev-2996	110	28	-	-	SYM
inlawrev-2996	110	29	15	15	NUM
inlawrev-2996	110	30	that	that	SCONJ
inlawrev-2996	110	31	decisions	decision	NOUN
inlawrev-2996	110	32	of	of	ADP
inlawrev-2996	110	33	the	the	DET
inlawrev-2996	110	34	tax	tax	NOUN
inlawrev-2996	110	35	court	court	NOUN
inlawrev-2996	110	36	"	"	PUNCT
inlawrev-2996	110	37	may	may	AUX
inlawrev-2996	110	38	be	be	AUX
inlawrev-2996	110	39	appealed	appeal	VERB
inlawrev-2996	110	40	directly	directly	ADV
inlawrev-2996	110	41	to	to	ADP
inlawrev-2996	110	42	the	the	DET
inlawrev-2996	110	43	supreme	supreme	PROPN
inlawrev-2996	110	44	court	court	PROPN
inlawrev-2996	110	45	.	.	PUNCT
inlawrev-2996	111	1	"21	"21	PROPN
inlawrev-2996	112	1	a	a	DET
inlawrev-2996	112	2	legitimate	legitimate	ADJ
inlawrev-2996	112	3	argument	argument	NOUN
inlawrev-2996	112	4	can	can	AUX
inlawrev-2996	112	5	be	be	AUX
inlawrev-2996	112	6	made	make	VERB
inlawrev-2996	112	7	that	that	SCONJ
inlawrev-2996	112	8	this	this	DET
inlawrev-2996	112	9	vests	vest	NOUN
inlawrev-2996	112	10	taxpayers	taxpayer	NOUN
inlawrev-2996	112	11	with	with	ADP
inlawrev-2996	112	12	a	a	DET
inlawrev-2996	112	13	right	right	NOUN
inlawrev-2996	112	14	of	of	ADP
inlawrev-2996	112	15	full	full	ADJ
inlawrev-2996	112	16	appellate	appellate	ADJ
inlawrev-2996	112	17	review	review	NOUN
inlawrev-2996	112	18	,	,	PUNCT
inlawrev-2996	112	19	not	not	PART
inlawrev-2996	112	20	just	just	ADV
inlawrev-2996	112	21	the	the	DET
inlawrev-2996	112	22	chance	chance	NOUN
inlawrev-2996	112	23	at	at	ADP
inlawrev-2996	112	24	discretionary	discretionary	ADJ
inlawrev-2996	112	25	review	review	NOUN
inlawrev-2996	112	26	based	base	VERB
inlawrev-2996	112	27	on	on	ADP
inlawrev-2996	112	28	six	six	NUM
inlawrev-2996	112	29	limited	limited	ADJ
inlawrev-2996	112	30	grounds	ground	NOUN
inlawrev-2996	112	31	as	as	SCONJ
inlawrev-2996	112	32	presented	present	VERB
inlawrev-2996	112	33	in	in	ADP
inlawrev-2996	112	34	a	a	DET
inlawrev-2996	112	35	five	five	NUM
inlawrev-2996	112	36	page	page	NOUN
inlawrev-2996	112	37	petition	petition	NOUN
inlawrev-2996	112	38	and	and	CCONJ
inlawrev-2996	112	39	a	a	DET
inlawrev-2996	112	40	ten	ten	NUM
inlawrev-2996	112	41	page	page	NOUN
inlawrev-2996	112	42	brief	brief	NOUN
inlawrev-2996	112	43	.	.	PUNCT
inlawrev-2996	113	1	supporters	supporter	NOUN
inlawrev-2996	113	2	of	of	ADP
inlawrev-2996	113	3	rule	rule	NOUN
inlawrev-2996	113	4	18	18	NUM
inlawrev-2996	113	5	might	might	AUX
inlawrev-2996	113	6	counter	counter	VERB
inlawrev-2996	113	7	that	that	SCONJ
inlawrev-2996	113	8	this	this	PRON
inlawrev-2996	113	9	is	be	AUX
inlawrev-2996	113	10	a	a	DET
inlawrev-2996	113	11	matter	matter	NOUN
inlawrev-2996	113	12	of	of	ADP
inlawrev-2996	113	13	procedure	procedure	NOUN
inlawrev-2996	113	14	,	,	PUNCT
inlawrev-2996	113	15	over	over	ADP
inlawrev-2996	113	16	which	which	PRON
inlawrev-2996	113	17	the	the	DET
inlawrev-2996	113	18	supreme	supreme	PROPN
inlawrev-2996	113	19	court	court	PROPN
inlawrev-2996	113	20	has	have	VERB
inlawrev-2996	113	21	primary	primary	ADJ
inlawrev-2996	113	22	authority	authority	NOUN
inlawrev-2996	113	23	.	.	PUNCT
inlawrev-2996	114	1	22	22	NUM
inlawrev-2996	115	1	although	although	SCONJ
inlawrev-2996	115	2	it	it	PRON
inlawrev-2996	115	3	is	be	AUX
inlawrev-2996	115	4	one	one	NUM
inlawrev-2996	115	5	thing	thing	NOUN
inlawrev-2996	115	6	to	to	PART
inlawrev-2996	115	7	define	define	VERB
inlawrev-2996	115	8	by	by	ADP
inlawrev-2996	115	9	rule	rule	NOUN
inlawrev-2996	115	10	how	how	SCONJ
inlawrev-2996	115	11	an	an	DET
inlawrev-2996	115	12	appeal	appeal	NOUN
inlawrev-2996	115	13	is	be	AUX
inlawrev-2996	115	14	to	to	PART
inlawrev-2996	115	15	be	be	AUX
inlawrev-2996	115	16	taken	take	VERB
inlawrev-2996	115	17	,	,	PUNCT
inlawrev-2996	115	18	it	it	PRON
inlawrev-2996	115	19	is	be	AUX
inlawrev-2996	115	20	perhaps	perhaps	ADV
inlawrev-2996	115	21	another	another	PRON
inlawrev-2996	115	22	to	to	PART
inlawrev-2996	115	23	take	take	VERB
inlawrev-2996	115	24	away	away	ADV
inlawrev-2996	115	25	a	a	DET
inlawrev-2996	115	26	right	right	NOUN
inlawrev-2996	115	27	of	of	ADP
inlawrev-2996	115	28	appeal	appeal	NOUN
inlawrev-2996	115	29	under	under	ADP
inlawrev-2996	115	30	the	the	DET
inlawrev-2996	115	31	guise	guise	NOUN
inlawrev-2996	115	32	of	of	ADP
inlawrev-2996	115	33	procedure	procedure	NOUN
inlawrev-2996	115	34	.	.	PUNCT
inlawrev-2996	116	1	these	these	DET
inlawrev-2996	116	2	constitutional	constitutional	ADJ
inlawrev-2996	116	3	and	and	CCONJ
inlawrev-2996	116	4	statutory	statutory	ADJ
inlawrev-2996	116	5	issues	issue	NOUN
inlawrev-2996	116	6	can	can	AUX
inlawrev-2996	116	7	not	not	PART
inlawrev-2996	116	8	,	,	PUNCT
inlawrev-2996	116	9	of	of	ADP
inlawrev-2996	116	10	course	course	NOUN
inlawrev-2996	116	11	,	,	PUNCT
inlawrev-2996	116	12	be	be	AUX
inlawrev-2996	116	13	resolved	resolve	VERB
inlawrev-2996	116	14	by	by	ADP
inlawrev-2996	116	15	this	this	DET
inlawrev-2996	116	16	article	article	NOUN
inlawrev-2996	116	17	.	.	PUNCT
inlawrev-2996	117	1	the	the	DET
inlawrev-2996	117	2	authors	author	NOUN
inlawrev-2996	117	3	lack	lack	VERB
inlawrev-2996	117	4	the	the	DET
inlawrev-2996	117	5	authority	authority	NOUN
inlawrev-2996	117	6	,	,	PUNCT
inlawrev-2996	117	7	for	for	ADP
inlawrev-2996	117	8	one	one	NUM
inlawrev-2996	117	9	thing	thing	NOUN
inlawrev-2996	117	10	,	,	PUNCT
inlawrev-2996	117	11	18	18	NUM
inlawrev-2996	117	12	.	.	PUNCT
inlawrev-2996	117	13	from	from	ADP
inlawrev-2996	117	14	the	the	DET
inlawrev-2996	117	15	time	time	NOUN
inlawrev-2996	117	16	of	of	ADP
inlawrev-2996	117	17	its	its	PRON
inlawrev-2996	117	18	inception	inception	NOUN
inlawrev-2996	117	19	,	,	PUNCT
inlawrev-2996	117	20	the	the	DET
inlawrev-2996	117	21	tax	tax	NOUN
inlawrev-2996	117	22	court	court	NOUN
inlawrev-2996	117	23	has	have	AUX
inlawrev-2996	117	24	issued	issue	VERB
inlawrev-2996	117	25	approximately	approximately	ADV
inlawrev-2996	117	26	100	100	NUM
inlawrev-2996	117	27	final	final	ADJ
inlawrev-2996	117	28	orders	order	NOUN
inlawrev-2996	117	29	.	.	PUNCT
inlawrev-2996	118	1	less	less	ADJ
inlawrev-2996	118	2	than	than	ADP
inlawrev-2996	118	3	25	25	NUM
inlawrev-2996	118	4	%	%	NOUN
inlawrev-2996	118	5	have	have	AUX
inlawrev-2996	118	6	been	be	AUX
inlawrev-2996	118	7	appealed	appeal	VERB
inlawrev-2996	118	8	,	,	PUNCT
inlawrev-2996	118	9	and	and	CCONJ
inlawrev-2996	118	10	the	the	DET
inlawrev-2996	118	11	majority	majority	NOUN
inlawrev-2996	118	12	of	of	ADP
inlawrev-2996	118	13	those	those	PRON
inlawrev-2996	118	14	appealed	appeal	VERB
inlawrev-2996	118	15	have	have	AUX
inlawrev-2996	118	16	been	be	AUX
inlawrev-2996	118	17	affirmed	affirm	VERB
inlawrev-2996	118	18	.	.	PUNCT
inlawrev-2996	119	1	19	19	NUM
inlawrev-2996	119	2	.	.	X
inlawrev-2996	119	3	see	see	VERB
inlawrev-2996	119	4	u.s	u.s	PROPN
inlawrev-2996	119	5	.	.	PROPN
inlawrev-2996	119	6	const	const	PROPN
inlawrev-2996	119	7	.	.	PROPN
inlawrev-2996	119	8	,	,	PUNCT
inlawrev-2996	119	9	amend	amend	PROPN
inlawrev-2996	119	10	.	.	PUNCT
inlawrev-2996	120	1	v	v	NOUN
inlawrev-2996	120	2	,	,	PUNCT
inlawrev-2996	120	3	xiv	xiv	PROPN
inlawrev-2996	120	4	;	;	PUNCT
inlawrev-2996	120	5	ind	ind	PROPN
inlawrev-2996	120	6	.	.	PUNCT
inlawrev-2996	121	1	const	const	PROPN
inlawrev-2996	121	2	.	.	PUNCT
inlawrev-2996	121	3	,	,	PUNCT
inlawrev-2996	121	4	art	art	NOUN
inlawrev-2996	121	5	.	.	PUNCT
inlawrev-2996	122	1	1	1	NUM
inlawrev-2996	122	2	,	,	PUNCT
inlawrev-2996	122	3	§	§	PROPN
inlawrev-2996	122	4	12	12	NUM
inlawrev-2996	122	5	(	(	PUNCT
inlawrev-2996	122	6	"	"	PUNCT
inlawrev-2996	122	7	all	all	DET
inlawrev-2996	122	8	courts	court	NOUN
inlawrev-2996	122	9	shall	shall	AUX
inlawrev-2996	122	10	be	be	AUX
inlawrev-2996	122	11	open	open	ADJ
inlawrev-2996	122	12	;	;	PUNCT
inlawrev-2996	122	13	and	and	CCONJ
inlawrev-2996	122	14	every	every	DET
inlawrev-2996	122	15	person	person	NOUN
inlawrev-2996	122	16	,	,	PUNCT
inlawrev-2996	122	17	for	for	ADP
inlawrev-2996	122	18	injury	injury	NOUN
inlawrev-2996	122	19	done	do	VERB
inlawrev-2996	122	20	to	to	ADP
inlawrev-2996	122	21	him	he	PRON
inlawrev-2996	122	22	in	in	ADP
inlawrev-2996	122	23	his	his	PRON
inlawrev-2996	122	24	person	person	NOUN
inlawrev-2996	122	25	,	,	PUNCT
inlawrev-2996	122	26	property	property	NOUN
inlawrev-2996	122	27	,	,	PUNCT
inlawrev-2996	122	28	or	or	CCONJ
inlawrev-2996	122	29	reputation	reputation	NOUN
inlawrev-2996	122	30	,	,	PUNCT
inlawrev-2996	122	31	shall	shall	AUX
inlawrev-2996	122	32	have	have	VERB
inlawrev-2996	122	33	remedy	remedy	NOUN
inlawrev-2996	122	34	by	by	ADP
inlawrev-2996	122	35	due	due	ADJ
inlawrev-2996	122	36	course	course	NOUN
inlawrev-2996	122	37	of	of	ADP
inlawrev-2996	122	38	law	law	NOUN
inlawrev-2996	122	39	.	.	PUNCT
inlawrev-2996	123	1	justice	justice	NOUN
inlawrev-2996	123	2	shall	shall	AUX
inlawrev-2996	123	3	be	be	AUX
inlawrev-2996	123	4	administered	administer	VERB
inlawrev-2996	123	5	freely	freely	ADV
inlawrev-2996	123	6	,	,	PUNCT
inlawrev-2996	123	7	and	and	CCONJ
inlawrev-2996	123	8	without	without	ADP
inlawrev-2996	123	9	purchase	purchase	NOUN
inlawrev-2996	123	10	;	;	PUNCT
inlawrev-2996	123	11	completely	completely	ADV
inlawrev-2996	123	12	,	,	PUNCT
inlawrev-2996	123	13	and	and	CCONJ
inlawrev-2996	123	14	without	without	ADP
inlawrev-2996	123	15	denial	denial	NOUN
inlawrev-2996	123	16	;	;	PUNCT
inlawrev-2996	123	17	speedily	speedily	ADV
inlawrev-2996	123	18	,	,	PUNCT
inlawrev-2996	123	19	and	and	CCONJ
inlawrev-2996	123	20	without	without	ADP
inlawrev-2996	123	21	delay	delay	NOUN
inlawrev-2996	123	22	.	.	PUNCT
inlawrev-2996	124	1	"	"	PUNCT
inlawrev-2996	124	2	)	)	PUNCT
inlawrev-2996	124	3	the	the	DET
inlawrev-2996	124	4	state	state	NOUN
inlawrev-2996	124	5	constitutional	constitutional	ADJ
inlawrev-2996	124	6	issues	issue	NOUN
inlawrev-2996	124	7	are	be	AUX
inlawrev-2996	124	8	particularly	particularly	ADV
inlawrev-2996	124	9	noteworthy	noteworthy	ADJ
inlawrev-2996	124	10	in	in	ADP
inlawrev-2996	124	11	this	this	DET
inlawrev-2996	124	12	time	time	NOUN
inlawrev-2996	124	13	of	of	ADP
inlawrev-2996	124	14	new	new	ADJ
inlawrev-2996	124	15	focus	focus	NOUN
inlawrev-2996	124	16	on	on	ADP
inlawrev-2996	124	17	the	the	DET
inlawrev-2996	124	18	indiana	indiana	PROPN
inlawrev-2996	124	19	constitution	constitution	PROPN
inlawrev-2996	124	20	.	.	PUNCT
inlawrev-2996	125	1	see	see	VERB
inlawrev-2996	125	2	,	,	PUNCT
inlawrev-2996	125	3	e.g.	e.g.	ADV
inlawrev-2996	125	4	,	,	PUNCT
inlawrev-2996	125	5	ind	ind	PROPN
inlawrev-2996	125	6	.	.	PUNCT
inlawrev-2996	126	1	r.	r.	PROPN
inlawrev-2996	126	2	admission	admission	PROPN
inlawrev-2996	126	3	&	&	CCONJ
inlawrev-2996	126	4	discipline	discipline	PROPN
inlawrev-2996	126	5	17	17	NUM
inlawrev-2996	126	6	(	(	PUNCT
inlawrev-2996	126	7	making	make	VERB
inlawrev-2996	126	8	indiana	indiana	PROPN
inlawrev-2996	126	9	constitutional	constitutional	ADJ
inlawrev-2996	126	10	law	law	NOUN
inlawrev-2996	126	11	a	a	DET
inlawrev-2996	126	12	subject	subject	NOUN
inlawrev-2996	126	13	for	for	ADP
inlawrev-2996	126	14	the	the	DET
inlawrev-2996	126	15	indiana	indiana	PROPN
inlawrev-2996	126	16	bar	bar	PROPN
inlawrev-2996	126	17	examination	examination	NOUN
inlawrev-2996	126	18	)	)	PUNCT
inlawrev-2996	126	19	;	;	PUNCT
inlawrev-2996	126	20	brady	brady	PROPN
inlawrev-2996	126	21	v.	v.	ADP
inlawrev-2996	126	22	state	state	PROPN
inlawrev-2996	126	23	,	,	PUNCT
inlawrev-2996	126	24	575	575	NUM
inlawrev-2996	126	25	n.e.2d	n.e.2d	NOUN
inlawrev-2996	126	26	981	981	NUM
inlawrev-2996	126	27	,	,	PUNCT
inlawrev-2996	126	28	987	987	NUM
inlawrev-2996	126	29	(	(	PUNCT
inlawrev-2996	126	30	ind	ind	NOUN
inlawrev-2996	126	31	.	.	PROPN
inlawrev-2996	126	32	1991	1991	NUM
inlawrev-2996	126	33	)	)	PUNCT
inlawrev-2996	126	34	(	(	PUNCT
inlawrev-2996	126	35	finding	find	VERB
inlawrev-2996	126	36	greater	great	ADJ
inlawrev-2996	126	37	protections	protection	NOUN
inlawrev-2996	126	38	in	in	ADP
inlawrev-2996	126	39	indiana	indiana	PROPN
inlawrev-2996	126	40	's	's	PART
inlawrev-2996	126	41	face	face	NOUN
inlawrev-2996	126	42	-	-	PUNCT
inlawrev-2996	126	43	to	to	ADP
inlawrev-2996	126	44	-	-	PUNCT
inlawrev-2996	126	45	face	face	NOUN
inlawrev-2996	126	46	clause	clause	NOUN
inlawrev-2996	126	47	than	than	ADP
inlawrev-2996	126	48	the	the	DET
inlawrev-2996	126	49	federal	federal	ADJ
inlawrev-2996	126	50	confrontation	confrontation	NOUN
inlawrev-2996	126	51	clause	clause	NOUN
inlawrev-2996	126	52	)	)	PUNCT
inlawrev-2996	126	53	;	;	PUNCT
inlawrev-2996	126	54	randall	randall	PROPN
inlawrev-2996	126	55	t.	t.	PROPN
inlawrev-2996	126	56	shepard	shepard	PROPN
inlawrev-2996	126	57	,	,	PUNCT
inlawrev-2996	126	58	second	second	ADJ
inlawrev-2996	126	59	wind	wind	NOUN
inlawrev-2996	126	60	for	for	ADP
inlawrev-2996	126	61	the	the	DET
inlawrev-2996	126	62	indiana	indiana	PROPN
inlawrev-2996	126	63	bui	bui	PROPN
inlawrev-2996	126	64	of	of	ADP
inlawrev-2996	126	65	rights	right	NOUN
inlawrev-2996	126	66	,	,	PUNCT
inlawrev-2996	126	67	22	22	NUM
inlawrev-2996	126	68	ind	ind	NOUN
inlawrev-2996	126	69	.	.	PUNCT
inlawrev-2996	127	1	l.	l.	PROPN
inlawrev-2996	127	2	rev	rev	PROPN
inlawrev-2996	127	3	.	.	PROPN
inlawrev-2996	127	4	575	575	NUM
inlawrev-2996	127	5	(	(	PUNCT
inlawrev-2996	127	6	1989	1989	NUM
inlawrev-2996	127	7	)	)	PUNCT
inlawrev-2996	127	8	.	.	PUNCT
inlawrev-2996	128	1	20	20	NUM
inlawrev-2996	128	2	.	.	X
inlawrev-2996	129	1	see	see	VERB
inlawrev-2996	129	2	ind	ind	PROPN
inlawrev-2996	129	3	.	.	PUNCT
inlawrev-2996	130	1	const	const	PROPN
inlawrev-2996	130	2	,	,	PUNCT
inlawrev-2996	130	3	art	art	NOUN
inlawrev-2996	130	4	.	.	PUNCT
inlawrev-2996	131	1	vii	vii	PROPN
inlawrev-2996	131	2	,	,	PUNCT
inlawrev-2996	131	3	§	§	PROPN
inlawrev-2996	131	4	§	§	PROPN
inlawrev-2996	131	5	4	4	NUM
inlawrev-2996	131	6	,	,	PUNCT
inlawrev-2996	131	7	6	6	NUM
inlawrev-2996	131	8	.	.	NOUN
inlawrev-2996	131	9	21	21	NUM
inlawrev-2996	131	10	.	.	PUNCT
inlawrev-2996	132	1	ind	ind	PROPN
inlawrev-2996	132	2	.	.	PUNCT
inlawrev-2996	133	1	code	code	PROPN
inlawrev-2996	133	2	§	§	PROPN
inlawrev-2996	133	3	33	33	NUM
inlawrev-2996	133	4	-	-	SYM
inlawrev-2996	133	5	3	3	NUM
inlawrev-2996	133	6	-	-	SYM
inlawrev-2996	133	7	5	5	NUM
inlawrev-2996	133	8	-	-	SYM
inlawrev-2996	133	9	15	15	NUM
inlawrev-2996	133	10	(	(	PUNCT
inlawrev-2996	133	11	1988	1988	NUM
inlawrev-2996	133	12	)	)	PUNCT
inlawrev-2996	133	13	.	.	PUNCT
inlawrev-2996	134	1	22	22	NUM
inlawrev-2996	134	2	.	.	PUNCT
inlawrev-2996	135	1	see	see	VERB
inlawrev-2996	135	2	,	,	PUNCT
inlawrev-2996	135	3	e.g.	e.g.	ADV
inlawrev-2996	135	4	,	,	PUNCT
inlawrev-2996	135	5	i	i	PROPN
inlawrev-2996	135	6	d.	d.	PROPN
inlawrev-2996	135	7	§	§	PROPN
inlawrev-2996	135	8	34	34	NUM
inlawrev-2996	135	9	-	-	SYM
inlawrev-2996	135	10	5	5	NUM
inlawrev-2996	135	11	-	-	PUNCT
inlawrev-2996	135	12	1	1	NUM
inlawrev-2996	135	13	-	-	SYM
inlawrev-2996	135	14	2	2	NUM
inlawrev-2996	135	15	(	(	PUNCT
inlawrev-2996	135	16	"	"	PUNCT
inlawrev-2996	135	17	general	general	ADJ
inlawrev-2996	135	18	assembly	assembly	NOUN
inlawrev-2996	135	19	reaffirms	reaffirm	VERB
inlawrev-2996	135	20	the	the	DET
inlawrev-2996	135	21	inherent	inherent	ADJ
inlawrev-2996	135	22	power	power	NOUN
inlawrev-2996	135	23	of	of	ADP
inlawrev-2996	135	24	the	the	DET
inlawrev-2996	135	25	supreme	supreme	PROPN
inlawrev-2996	135	26	court	court	PROPN
inlawrev-2996	135	27	of	of	ADP
inlawrev-2996	135	28	indiana	indiana	PROPN
inlawrev-2996	135	29	to	to	PART
inlawrev-2996	135	30	adopt	adopt	VERB
inlawrev-2996	135	31	,	,	PUNCT
inlawrev-2996	135	32	amend	amend	VERB
inlawrev-2996	135	33	,	,	PUNCT
inlawrev-2996	135	34	and	and	CCONJ
inlawrev-2996	135	35	rescind	rescind	VERB
inlawrev-2996	135	36	rules	rule	NOUN
inlawrev-2996	135	37	of	of	ADP
inlawrev-2996	135	38	court	court	NOUN
inlawrev-2996	135	39	.	.	PUNCT
inlawrev-2996	135	40	.	.	PUNCT
inlawrev-2996	135	41	.	.	PUNCT
inlawrev-2996	135	42	"	"	PUNCT
inlawrev-2996	136	1	affecting	affect	VERB
inlawrev-2996	136	2	matters	matter	NOUN
inlawrev-2996	136	3	of	of	ADP
inlawrev-2996	136	4	procedure	procedure	NOUN
inlawrev-2996	136	5	)	)	PUNCT
inlawrev-2996	136	6	;	;	PUNCT
inlawrev-2996	136	7	i	i	PROPN
inlawrev-2996	136	8	d.	d.	PROPN
inlawrev-2996	136	9	§	§	PROPN
inlawrev-2996	136	10	34	34	NUM
inlawrev-2996	136	11	-	-	SYM
inlawrev-2996	136	12	5	5	NUM
inlawrev-2996	136	13	-	-	PUNCT
inlawrev-2996	136	14	2	2	NUM
inlawrev-2996	136	15	-	-	SYM
inlawrev-2996	136	16	1	1	NUM
inlawrev-2996	136	17	(	(	PUNCT
inlawrev-2996	136	18	supreme	supreme	PROPN
inlawrev-2996	136	19	court	court	PROPN
inlawrev-2996	136	20	has	have	VERB
inlawrev-2996	136	21	power	power	NOUN
inlawrev-2996	136	22	to	to	PART
inlawrev-2996	136	23	adopt	adopt	VERB
inlawrev-2996	136	24	rules	rule	NOUN
inlawrev-2996	136	25	of	of	ADP
inlawrev-2996	136	26	practice	practice	NOUN
inlawrev-2996	136	27	and	and	CCONJ
inlawrev-2996	136	28	procedure	procedure	NOUN
inlawrev-2996	136	29	,	,	PUNCT
inlawrev-2996	136	30	and	and	CCONJ
inlawrev-2996	136	31	"	"	PUNCT
inlawrev-2996	136	32	all	all	DET
inlawrev-2996	136	33	laws	law	NOUN
inlawrev-2996	136	34	in	in	ADP
inlawrev-2996	136	35	conflict	conflict	NOUN
inlawrev-2996	136	36	therewith	therewith	NOUN
inlawrev-2996	136	37	shall	shall	AUX
inlawrev-2996	136	38	be	be	AUX
inlawrev-2996	136	39	of	of	ADP
inlawrev-2996	136	40	no	no	DET
inlawrev-2996	136	41	further	further	ADJ
inlawrev-2996	136	42	force	force	NOUN
inlawrev-2996	136	43	or	or	CCONJ
inlawrev-2996	136	44	effect	effect	VERB
inlawrev-2996	136	45	"	"	PUNCT
inlawrev-2996	136	46	)	)	PUNCT
inlawrev-2996	136	47	;	;	PUNCT
inlawrev-2996	136	48	state	state	PROPN
inlawrev-2996	136	49	v.	v.	ADP
inlawrev-2996	136	50	lewis	lewis	PROPN
inlawrev-2996	136	51	,	,	PUNCT
inlawrev-2996	136	52	429	429	NUM
inlawrev-2996	136	53	n.e.2d	n.e.2d	NOUN
inlawrev-2996	136	54	1110	1110	NUM
inlawrev-2996	136	55	,	,	PUNCT
inlawrev-2996	136	56	1113	1113	NUM
inlawrev-2996	136	57	(	(	PUNCT
inlawrev-2996	136	58	ind	ind	NOUN
inlawrev-2996	136	59	.	.	PUNCT
inlawrev-2996	136	60	1981	1981	NUM
inlawrev-2996	136	61	)	)	PUNCT
inlawrev-2996	136	62	(	(	PUNCT
inlawrev-2996	136	63	court	court	NOUN
inlawrev-2996	136	64	rule	rule	NOUN
inlawrev-2996	136	65	takes	take	VERB
inlawrev-2996	136	66	precedence	precedence	NOUN
inlawrev-2996	136	67	over	over	ADP
inlawrev-2996	136	68	incompatible	incompatible	ADJ
inlawrev-2996	136	69	legislative	legislative	ADJ
inlawrev-2996	136	70	rule	rule	NOUN
inlawrev-2996	136	71	of	of	ADP
inlawrev-2996	136	72	procedure	procedure	NOUN
inlawrev-2996	136	73	)	)	PUNCT
inlawrev-2996	136	74	,	,	PUNCT
inlawrev-2996	137	1	cert	cert	NOUN
inlawrev-2996	137	2	,	,	PUNCT
inlawrev-2996	137	3	denied	deny	VERB
inlawrev-2996	137	4	,	,	PUNCT
inlawrev-2996	137	5	457	457	NUM
inlawrev-2996	137	6	u.s	u.s	PROPN
inlawrev-2996	137	7	.	.	PROPN
inlawrev-2996	137	8	1118	1118	NUM
inlawrev-2996	137	9	(	(	PUNCT
inlawrev-2996	137	10	1982	1982	NUM
inlawrev-2996	137	11	)	)	PUNCT
inlawrev-2996	137	12	;	;	PUNCT
inlawrev-2996	138	1	neeley	neeley	PROPN
inlawrev-2996	138	2	v.	v.	ADP
inlawrev-2996	138	3	state	state	PROPN
inlawrev-2996	138	4	,	,	PUNCT
inlawrev-2996	138	5	305	305	NUM
inlawrev-2996	138	6	n.e.2d	n.e.2d	NOUN
inlawrev-2996	138	7	434	434	NUM
inlawrev-2996	138	8	,	,	PUNCT
inlawrev-2996	138	9	435	435	NUM
inlawrev-2996	138	10	(	(	PUNCT
inlawrev-2996	138	11	ind	ind	NOUN
inlawrev-2996	138	12	.	.	PROPN
inlawrev-2996	138	13	1974	1974	NUM
inlawrev-2996	138	14	)	)	PUNCT
inlawrev-2996	138	15	(	(	PUNCT
inlawrev-2996	138	16	"	"	PUNCT
inlawrev-2996	138	17	[	[	X
inlawrev-2996	138	18	i]n	i]n	VERB
inlawrev-2996	138	19	the	the	DET
inlawrev-2996	138	20	event	event	NOUN
inlawrev-2996	138	21	of	of	ADP
inlawrev-2996	138	22	such	such	ADJ
inlawrev-2996	138	23	incompatibility	incompatibility	NOUN
inlawrev-2996	138	24	the	the	DET
inlawrev-2996	138	25	rules	rule	NOUN
inlawrev-2996	138	26	of	of	ADP
inlawrev-2996	138	27	court	court	NOUN
inlawrev-2996	138	28	will	will	AUX
inlawrev-2996	138	29	prevail	prevail	VERB
inlawrev-2996	138	30	"	"	PUNCT
inlawrev-2996	138	31	)	)	PUNCT
inlawrev-2996	138	32	.	.	PUNCT
inlawrev-2996	139	1	1992	1992	NUM
inlawrev-2996	139	2	]	]	PUNCT
inlawrev-2996	139	3	tax	tax	NOUN
inlawrev-2996	139	4	1409	1409	NUM
inlawrev-2996	139	5	and	and	CCONJ
inlawrev-2996	139	6	for	for	ADP
inlawrev-2996	139	7	another	another	PRON
inlawrev-2996	139	8	,	,	PUNCT
inlawrev-2996	139	9	analysis	analysis	NOUN
inlawrev-2996	139	10	of	of	ADP
inlawrev-2996	139	11	such	such	ADJ
inlawrev-2996	139	12	issues	issue	NOUN
inlawrev-2996	139	13	would	would	AUX
inlawrev-2996	139	14	benefit	benefit	VERB
inlawrev-2996	139	15	from	from	ADP
inlawrev-2996	139	16	advocacy	advocacy	NOUN
inlawrev-2996	139	17	in	in	ADP
inlawrev-2996	139	18	a	a	DET
inlawrev-2996	139	19	litigation	litigation	NOUN
inlawrev-2996	139	20	setting	setting	NOUN
inlawrev-2996	139	21	.	.	PUNCT
inlawrev-2996	140	1	ironically	ironically	ADV
inlawrev-2996	140	2	,	,	PUNCT
inlawrev-2996	140	3	unless	unless	SCONJ
inlawrev-2996	140	4	the	the	DET
inlawrev-2996	140	5	matter	matter	NOUN
inlawrev-2996	140	6	were	be	AUX
inlawrev-2996	140	7	ever	ever	ADV
inlawrev-2996	140	8	to	to	PART
inlawrev-2996	140	9	reach	reach	VERB
inlawrev-2996	140	10	the	the	DET
inlawrev-2996	140	11	united	united	PROPN
inlawrev-2996	140	12	states	states	PROPN
inlawrev-2996	140	13	supreme	supreme	PROPN
inlawrev-2996	140	14	court	court	PROPN
inlawrev-2996	140	15	on	on	ADP
inlawrev-2996	140	16	a	a	DET
inlawrev-2996	140	17	federal	federal	ADJ
inlawrev-2996	140	18	due	due	ADJ
inlawrev-2996	140	19	process	process	NOUN
inlawrev-2996	140	20	issue	issue	NOUN
inlawrev-2996	140	21	,	,	PUNCT
inlawrev-2996	140	22	it	it	PRON
inlawrev-2996	140	23	would	would	AUX
inlawrev-2996	140	24	be	be	AUX
inlawrev-2996	140	25	decided	decide	VERB
inlawrev-2996	140	26	by	by	ADP
inlawrev-2996	140	27	the	the	DET
inlawrev-2996	140	28	indiana	indiana	PROPN
inlawrev-2996	140	29	supreme	supreme	PROPN
inlawrev-2996	140	30	court	court	PROPN
inlawrev-2996	140	31	,	,	PUNCT
inlawrev-2996	140	32	which	which	PRON
inlawrev-2996	140	33	has	have	AUX
inlawrev-2996	140	34	apparently	apparently	ADV
inlawrev-2996	140	35	already	already	ADV
inlawrev-2996	140	36	rejected	reject	VERB
inlawrev-2996	140	37	similar	similar	ADJ
inlawrev-2996	140	38	concerns	concern	NOUN
inlawrev-2996	140	39	of	of	ADP
inlawrev-2996	140	40	practitioners	practitioner	NOUN
inlawrev-2996	140	41	that	that	PRON
inlawrev-2996	140	42	were	be	AUX
inlawrev-2996	140	43	discussed	discuss	VERB
inlawrev-2996	140	44	by	by	ADP
inlawrev-2996	140	45	the	the	DET
inlawrev-2996	140	46	indiana	indiana	PROPN
inlawrev-2996	140	47	state	state	PROPN
inlawrev-2996	140	48	bar	bar	PROPN
inlawrev-2996	140	49	association	association	NOUN
inlawrev-2996	140	50	's	's	PART
inlawrev-2996	140	51	tax	tax	NOUN
inlawrev-2996	140	52	court	court	NOUN
inlawrev-2996	140	53	liaison	liaison	NOUN
inlawrev-2996	140	54	committee	committee	NOUN
inlawrev-2996	140	55	.	.	PUNCT
inlawrev-2996	141	1	23	23	NUM
inlawrev-2996	142	1	beyond	beyond	ADP
inlawrev-2996	142	2	the	the	DET
inlawrev-2996	142	3	legalities	legality	NOUN
inlawrev-2996	142	4	of	of	ADP
inlawrev-2996	142	5	rule	rule	NOUN
inlawrev-2996	142	6	18	18	NUM
inlawrev-2996	142	7	,	,	PUNCT
inlawrev-2996	142	8	its	its	PRON
inlawrev-2996	142	9	wisdom	wisdom	NOUN
inlawrev-2996	142	10	can	can	AUX
inlawrev-2996	142	11	also	also	ADV
inlawrev-2996	142	12	be	be	AUX
inlawrev-2996	142	13	called	call	VERB
inlawrev-2996	142	14	into	into	ADP
inlawrev-2996	142	15	question	question	NOUN
inlawrev-2996	142	16	.	.	PUNCT
inlawrev-2996	143	1	indeed	indeed	ADV
inlawrev-2996	143	2	,	,	PUNCT
inlawrev-2996	143	3	the	the	DET
inlawrev-2996	143	4	tax	tax	NOUN
inlawrev-2996	143	5	court	court	NOUN
inlawrev-2996	143	6	liaison	liaison	NOUN
inlawrev-2996	143	7	committee	committee	NOUN
inlawrev-2996	143	8	reported	report	VERB
inlawrev-2996	143	9	a	a	DET
inlawrev-2996	143	10	preference	preference	NOUN
inlawrev-2996	143	11	among	among	ADP
inlawrev-2996	143	12	practitioners	practitioner	NOUN
inlawrev-2996	143	13	for	for	ADP
inlawrev-2996	143	14	having	have	VERB
inlawrev-2996	143	15	the	the	DET
inlawrev-2996	143	16	supreme	supreme	PROPN
inlawrev-2996	143	17	court	court	PROPN
inlawrev-2996	143	18	preserve	preserve	VERB
inlawrev-2996	143	19	its	its	PRON
inlawrev-2996	143	20	role	role	NOUN
inlawrev-2996	143	21	as	as	ADP
inlawrev-2996	143	22	the	the	DET
inlawrev-2996	143	23	ultimate	ultimate	ADJ
inlawrev-2996	143	24	appellate	appellate	ADJ
inlawrev-2996	143	25	arbiter	arbiter	NOUN
inlawrev-2996	143	26	of	of	ADP
inlawrev-2996	143	27	indiana	indiana	PROPN
inlawrev-2996	143	28	tax	tax	NOUN
inlawrev-2996	143	29	disputes	dispute	NOUN
inlawrev-2996	143	30	.	.	PUNCT
inlawrev-2996	144	1	24	24	NUM
inlawrev-2996	144	2	the	the	DET
inlawrev-2996	144	3	report	report	NOUN
inlawrev-2996	144	4	also	also	ADV
inlawrev-2996	144	5	considered	consider	VERB
inlawrev-2996	144	6	what	what	PRON
inlawrev-2996	144	7	would	would	AUX
inlawrev-2996	144	8	occur	occur	VERB
inlawrev-2996	144	9	if	if	SCONJ
inlawrev-2996	144	10	the	the	DET
inlawrev-2996	144	11	tax	tax	NOUN
inlawrev-2996	144	12	court	court	NOUN
inlawrev-2996	144	13	,	,	PUNCT
inlawrev-2996	144	14	which	which	PRON
inlawrev-2996	144	15	acts	act	VERB
inlawrev-2996	144	16	principally	principally	ADV
inlawrev-2996	144	17	like	like	ADP
inlawrev-2996	144	18	a	a	DET
inlawrev-2996	144	19	trial	trial	NOUN
inlawrev-2996	144	20	court	court	NOUN
inlawrev-2996	144	21	,	,	PUNCT
inlawrev-2996	144	22	made	make	VERB
inlawrev-2996	144	23	a	a	DET
inlawrev-2996	144	24	factual	factual	ADJ
inlawrev-2996	144	25	finding	finding	NOUN
inlawrev-2996	144	26	that	that	SCONJ
inlawrev-2996	144	27	a	a	DET
inlawrev-2996	144	28	litigant	litigant	NOUN
inlawrev-2996	144	29	desired	desire	VERB
inlawrev-2996	144	30	to	to	PART
inlawrev-2996	144	31	appeal	appeal	VERB
inlawrev-2996	144	32	.	.	PUNCT
inlawrev-2996	145	1	25	25	NUM
inlawrev-2996	145	2	under	under	ADP
inlawrev-2996	145	3	a	a	DET
inlawrev-2996	145	4	literal	literal	ADJ
inlawrev-2996	145	5	reading	reading	NOUN
inlawrev-2996	145	6	of	of	ADP
inlawrev-2996	145	7	rule	rule	NOUN
inlawrev-2996	145	8	18	18	NUM
inlawrev-2996	145	9	,	,	PUNCT
inlawrev-2996	145	10	no	no	DET
inlawrev-2996	145	11	review	review	NOUN
inlawrev-2996	145	12	of	of	ADP
inlawrev-2996	145	13	any	any	DET
inlawrev-2996	145	14	such	such	ADJ
inlawrev-2996	145	15	claimed	claim	VERB
inlawrev-2996	145	16	error	error	NOUN
inlawrev-2996	145	17	could	could	AUX
inlawrev-2996	145	18	occur	occur	VERB
inlawrev-2996	145	19	.	.	PUNCT
inlawrev-2996	146	1	finally	finally	ADV
inlawrev-2996	146	2	,	,	PUNCT
inlawrev-2996	146	3	in	in	ADP
inlawrev-2996	146	4	our	our	PRON
inlawrev-2996	146	5	system	system	NOUN
inlawrev-2996	146	6	of	of	ADP
inlawrev-2996	146	7	jurisprudence	jurisprudence	NOUN
inlawrev-2996	146	8	,	,	PUNCT
inlawrev-2996	146	9	the	the	DET
inlawrev-2996	146	10	very	very	ADJ
inlawrev-2996	146	11	notion	notion	NOUN
inlawrev-2996	146	12	of	of	ADP
inlawrev-2996	146	13	not	not	PART
inlawrev-2996	146	14	having	have	VERB
inlawrev-2996	146	15	at	at	ADV
inlawrev-2996	146	16	least	least	ADV
inlawrev-2996	146	17	one	one	NUM
inlawrev-2996	146	18	opportunity	opportunity	NOUN
inlawrev-2996	146	19	for	for	ADP
inlawrev-2996	146	20	appellate	appellate	ADJ
inlawrev-2996	146	21	review	review	NOUN
inlawrev-2996	146	22	is	be	AUX
inlawrev-2996	146	23	astounding	astounding	ADJ
inlawrev-2996	146	24	.	.	PUNCT
inlawrev-2996	147	1	again	again	ADV
inlawrev-2996	147	2	,	,	PUNCT
inlawrev-2996	147	3	judge	judge	PROPN
inlawrev-2996	147	4	fisher	fisher	PROPN
inlawrev-2996	147	5	is	be	AUX
inlawrev-2996	147	6	doing	do	VERB
inlawrev-2996	147	7	an	an	DET
inlawrev-2996	147	8	excellent	excellent	ADJ
inlawrev-2996	147	9	job	job	NOUN
inlawrev-2996	147	10	,	,	PUNCT
inlawrev-2996	147	11	but	but	CCONJ
inlawrev-2996	147	12	so	so	ADV
inlawrev-2996	147	13	are	be	AUX
inlawrev-2996	147	14	hundreds	hundred	NOUN
inlawrev-2996	147	15	if	if	SCONJ
inlawrev-2996	147	16	not	not	PART
inlawrev-2996	147	17	thousands	thousand	NOUN
inlawrev-2996	147	18	of	of	ADP
inlawrev-2996	147	19	trial	trial	NOUN
inlawrev-2996	147	20	court	court	NOUN
inlawrev-2996	147	21	judges	judge	NOUN
inlawrev-2996	147	22	across	across	ADP
inlawrev-2996	147	23	the	the	DET
inlawrev-2996	147	24	land	land	NOUN
inlawrev-2996	147	25	(	(	PUNCT
inlawrev-2996	147	26	including	include	VERB
inlawrev-2996	147	27	united	united	PROPN
inlawrev-2996	147	28	states	states	PROPN
inlawrev-2996	147	29	tax	tax	NOUN
inlawrev-2996	147	30	court	court	NOUN
inlawrev-2996	147	31	judges	judge	NOUN
inlawrev-2996	147	32	)	)	PUNCT
inlawrev-2996	147	33	whose	whose	DET
inlawrev-2996	147	34	decisions	decision	NOUN
inlawrev-2996	147	35	are	be	AUX
inlawrev-2996	147	36	subject	subject	ADJ
inlawrev-2996	147	37	to	to	ADP
inlawrev-2996	147	38	full	full	ADJ
inlawrev-2996	147	39	scrutiny	scrutiny	NOUN
inlawrev-2996	147	40	by	by	ADP
inlawrev-2996	147	41	a	a	DET
inlawrev-2996	147	42	panel	panel	NOUN
inlawrev-2996	147	43	of	of	ADP
inlawrev-2996	147	44	three	three	NUM
inlawrev-2996	147	45	or	or	CCONJ
inlawrev-2996	147	46	more	more	ADJ
inlawrev-2996	147	47	appellate	appellate	ADJ
inlawrev-2996	147	48	judges	judge	NOUN
inlawrev-2996	147	49	.	.	PUNCT
inlawrev-2996	148	1	there	there	PRON
inlawrev-2996	148	2	is	be	VERB
inlawrev-2996	148	3	something	something	PRON
inlawrev-2996	148	4	to	to	PART
inlawrev-2996	148	5	be	be	AUX
inlawrev-2996	148	6	said	say	VERB
inlawrev-2996	148	7	for	for	ADP
inlawrev-2996	148	8	the	the	DET
inlawrev-2996	148	9	american	american	ADJ
inlawrev-2996	148	10	appellate	appellate	ADJ
inlawrev-2996	148	11	system	system	NOUN
inlawrev-2996	148	12	.	.	PUNCT
inlawrev-2996	149	1	if	if	SCONJ
inlawrev-2996	149	2	the	the	DET
inlawrev-2996	149	3	indiana	indiana	PROPN
inlawrev-2996	149	4	supreme	supreme	PROPN
inlawrev-2996	149	5	court	court	PROPN
inlawrev-2996	149	6	had	have	AUX
inlawrev-2996	149	7	passed	pass	VERB
inlawrev-2996	149	8	a	a	DET
inlawrev-2996	149	9	rule	rule	NOUN
inlawrev-2996	149	10	stating	state	VERB
inlawrev-2996	149	11	that	that	SCONJ
inlawrev-2996	149	12	appeals	appeal	NOUN
inlawrev-2996	149	13	from	from	ADP
inlawrev-2996	149	14	county	county	NOUN
inlawrev-2996	149	15	circuit	circuit	NOUN
inlawrev-2996	149	16	courts	court	NOUN
inlawrev-2996	149	17	in	in	ADP
inlawrev-2996	149	18	contract	contract	NOUN
inlawrev-2996	149	19	,	,	PUNCT
inlawrev-2996	149	20	tort	tort	NOUN
inlawrev-2996	149	21	,	,	PUNCT
inlawrev-2996	149	22	or	or	CCONJ
inlawrev-2996	149	23	other	other	ADJ
inlawrev-2996	149	24	cases	case	NOUN
inlawrev-2996	149	25	were	be	AUX
inlawrev-2996	149	26	not	not	PART
inlawrev-2996	149	27	as	as	ADP
inlawrev-2996	149	28	of	of	ADP
inlawrev-2996	149	29	right	right	NOUN
inlawrev-2996	149	30	,	,	PUNCT
inlawrev-2996	149	31	one	one	PRON
inlawrev-2996	149	32	can	can	AUX
inlawrev-2996	149	33	imagine	imagine	VERB
inlawrev-2996	149	34	the	the	DET
inlawrev-2996	149	35	outrage	outrage	NOUN
inlawrev-2996	149	36	.	.	PUNCT
inlawrev-2996	150	1	there	there	PRON
inlawrev-2996	150	2	certainly	certainly	ADV
inlawrev-2996	150	3	does	do	AUX
inlawrev-2996	150	4	not	not	PART
inlawrev-2996	150	5	seem	seem	VERB
inlawrev-2996	150	6	to	to	PART
inlawrev-2996	150	7	be	be	AUX
inlawrev-2996	150	8	any	any	DET
inlawrev-2996	150	9	reason	reason	NOUN
inlawrev-2996	150	10	for	for	SCONJ
inlawrev-2996	150	11	tax	tax	NOUN
inlawrev-2996	150	12	to	to	PART
inlawrev-2996	150	13	be	be	AUX
inlawrev-2996	150	14	treated	treat	VERB
inlawrev-2996	150	15	any	any	PRON
inlawrev-2996	150	16	more	more	ADV
inlawrev-2996	150	17	lightly	lightly	ADV
inlawrev-2996	150	18	.	.	PUNCT
inlawrev-2996	151	1	indeed	indeed	ADV
inlawrev-2996	151	2	,	,	PUNCT
inlawrev-2996	151	3	given	give	VERB
inlawrev-2996	151	4	that	that	DET
inlawrev-2996	151	5	tax	tax	NOUN
inlawrev-2996	151	6	,	,	PUNCT
inlawrev-2996	151	7	by	by	ADP
inlawrev-2996	151	8	definition	definition	NOUN
inlawrev-2996	151	9	,	,	PUNCT
inlawrev-2996	151	10	involves	involve	VERB
inlawrev-2996	151	11	the	the	DET
inlawrev-2996	151	12	use	use	NOUN
inlawrev-2996	151	13	of	of	ADP
inlawrev-2996	151	14	government	government	NOUN
inlawrev-2996	151	15	power	power	NOUN
inlawrev-2996	151	16	against	against	ADP
inlawrev-2996	151	17	the	the	DET
inlawrev-2996	151	18	individual	individual	ADJ
inlawrev-2996	151	19	taxpayer	taxpayer	NOUN
inlawrev-2996	151	20	,	,	PUNCT
inlawrev-2996	151	21	there	there	PRON
inlawrev-2996	151	22	probably	probably	ADV
inlawrev-2996	151	23	should	should	AUX
inlawrev-2996	151	24	be	be	AUX
inlawrev-2996	151	25	more	more	ADJ
inlawrev-2996	151	26	concern	concern	NOUN
inlawrev-2996	151	27	for	for	ADP
inlawrev-2996	151	28	full	full	ADJ
inlawrev-2996	151	29	judicial	judicial	ADJ
inlawrev-2996	151	30	review	review	NOUN
inlawrev-2996	151	31	.	.	PUNCT
inlawrev-2996	152	1	it	it	PRON
inlawrev-2996	152	2	is	be	AUX
inlawrev-2996	152	3	respectfully	respectfully	ADV
inlawrev-2996	152	4	submitted	submit	VERB
inlawrev-2996	152	5	that	that	SCONJ
inlawrev-2996	152	6	this	this	DET
inlawrev-2996	152	7	aspect	aspect	NOUN
inlawrev-2996	152	8	of	of	ADP
inlawrev-2996	152	9	rule	rule	NOUN
inlawrev-2996	152	10	18	18	NUM
inlawrev-2996	152	11	should	should	AUX
inlawrev-2996	152	12	be	be	AUX
inlawrev-2996	152	13	reconsidered	reconsider	VERB
inlawrev-2996	152	14	and	and	CCONJ
inlawrev-2996	152	15	rewritten	rewrite	VERB
inlawrev-2996	152	16	.	.	PUNCT
inlawrev-2996	153	1	until	until	ADP
inlawrev-2996	153	2	such	such	ADJ
inlawrev-2996	153	3	time	time	NOUN
inlawrev-2996	153	4	,	,	PUNCT
inlawrev-2996	153	5	if	if	SCONJ
inlawrev-2996	153	6	any	any	PRON
inlawrev-2996	153	7	,	,	PUNCT
inlawrev-2996	153	8	that	that	SCONJ
inlawrev-2996	153	9	the	the	DET
inlawrev-2996	153	10	rule	rule	NOUN
inlawrev-2996	153	11	is	be	AUX
inlawrev-2996	153	12	altered	alter	VERB
inlawrev-2996	153	13	,	,	PUNCT
inlawrev-2996	153	14	tax	tax	NOUN
inlawrev-2996	153	15	practitioners	practitioner	NOUN
inlawrev-2996	153	16	are	be	AUX
inlawrev-2996	153	17	left	leave	VERB
inlawrev-2996	153	18	in	in	ADP
inlawrev-2996	153	19	somewhat	somewhat	ADV
inlawrev-2996	153	20	of	of	ADP
inlawrev-2996	153	21	a	a	DET
inlawrev-2996	153	22	quandary	quandary	NOUN
inlawrev-2996	153	23	.	.	PUNCT
inlawrev-2996	154	1	from	from	ADP
inlawrev-2996	154	2	a	a	DET
inlawrev-2996	154	3	practical	practical	ADJ
inlawrev-2996	154	4	standpoint	standpoint	NOUN
inlawrev-2996	154	5	,	,	PUNCT
inlawrev-2996	154	6	two	two	NUM
inlawrev-2996	154	7	issues	issue	NOUN
inlawrev-2996	154	8	arise	arise	VERB
inlawrev-2996	154	9	.	.	PUNCT
inlawrev-2996	155	1	first	first	ADV
inlawrev-2996	155	2	,	,	PUNCT
inlawrev-2996	155	3	should	should	AUX
inlawrev-2996	155	4	litigation	litigation	VERB
inlawrev-2996	155	5	strategy	strategy	NOUN
inlawrev-2996	155	6	at	at	ADP
inlawrev-2996	155	7	the	the	DET
inlawrev-2996	155	8	tax	tax	NOUN
inlawrev-2996	155	9	court	court	NOUN
inlawrev-2996	155	10	be	be	AUX
inlawrev-2996	155	11	modified	modify	VERB
inlawrev-2996	155	12	,	,	PUNCT
inlawrev-2996	155	13	and	and	CCONJ
inlawrev-2996	155	14	second	second	ADJ
inlawrev-2996	155	15	,	,	PUNCT
inlawrev-2996	155	16	what	what	PRON
inlawrev-2996	155	17	should	should	AUX
inlawrev-2996	155	18	be	be	AUX
inlawrev-2996	155	19	done	do	VERB
inlawrev-2996	155	20	to	to	PART
inlawrev-2996	155	21	obtain	obtain	VERB
inlawrev-2996	155	22	supreme	supreme	PROPN
inlawrev-2996	155	23	court	court	PROPN
inlawrev-2996	155	24	review	review	NOUN
inlawrev-2996	155	25	?	?	PUNCT
inlawrev-2996	156	1	the	the	DET
inlawrev-2996	156	2	answer	answer	NOUN
inlawrev-2996	156	3	to	to	ADP
inlawrev-2996	156	4	the	the	DET
inlawrev-2996	156	5	first	first	ADJ
inlawrev-2996	156	6	question	question	NOUN
inlawrev-2996	156	7	is	be	AUX
inlawrev-2996	156	8	controlled	control	VERB
inlawrev-2996	156	9	by	by	ADP
inlawrev-2996	156	10	the	the	DET
inlawrev-2996	156	11	simple	simple	ADJ
inlawrev-2996	156	12	fact	fact	NOUN
inlawrev-2996	156	13	that	that	SCONJ
inlawrev-2996	156	14	the	the	DET
inlawrev-2996	156	15	indiana	indiana	PROPN
inlawrev-2996	156	16	tax	tax	PROPN
inlawrev-2996	156	17	court	court	NOUN
inlawrev-2996	156	18	is	be	AUX
inlawrev-2996	156	19	now	now	ADV
inlawrev-2996	156	20	the	the	DET
inlawrev-2996	156	21	court	court	NOUN
inlawrev-2996	156	22	of	of	ADP
inlawrev-2996	156	23	last	last	ADJ
inlawrev-2996	156	24	resort	resort	NOUN
inlawrev-2996	156	25	for	for	ADP
inlawrev-2996	156	26	indiana	indiana	PROPN
inlawrev-2996	156	27	tax	tax	NOUN
inlawrev-2996	156	28	law	law	NOUN
inlawrev-2996	156	29	.	.	PUNCT
inlawrev-2996	157	1	no	no	DET
inlawrev-2996	157	2	lawyer	lawyer	NOUN
inlawrev-2996	157	3	,	,	PUNCT
inlawrev-2996	157	4	not	not	PART
inlawrev-2996	157	5	even	even	ADV
inlawrev-2996	157	6	the	the	DET
inlawrev-2996	157	7	attorney	attorney	NOUN
inlawrev-2996	157	8	general	general	NOUN
inlawrev-2996	157	9	,	,	PUNCT
inlawrev-2996	157	10	can	can	AUX
inlawrev-2996	157	11	guarantee	guarantee	VERB
inlawrev-2996	157	12	the	the	DET
inlawrev-2996	157	13	client	client	NOUN
inlawrev-2996	157	14	will	will	AUX
inlawrev-2996	157	15	obtain	obtain	VERB
inlawrev-2996	157	16	appellate	appellate	ADJ
inlawrev-2996	157	17	review	review	NOUN
inlawrev-2996	157	18	.	.	PUNCT
inlawrev-2996	158	1	thus	thus	ADV
inlawrev-2996	158	2	,	,	PUNCT
inlawrev-2996	158	3	if	if	SCONJ
inlawrev-2996	158	4	nothing	nothing	PRON
inlawrev-2996	158	5	else	else	ADV
inlawrev-2996	158	6	,	,	PUNCT
inlawrev-2996	158	7	every	every	DET
inlawrev-2996	158	8	reasonable	reasonable	ADJ
inlawrev-2996	158	9	effort	effort	NOUN
inlawrev-2996	158	10	to	to	PART
inlawrev-2996	158	11	prevail	prevail	VERB
inlawrev-2996	158	12	on	on	ADP
inlawrev-2996	158	13	legal	legal	ADJ
inlawrev-2996	158	14	,	,	PUNCT
inlawrev-2996	158	15	and	and	CCONJ
inlawrev-2996	158	16	not	not	PART
inlawrev-2996	158	17	just	just	ADV
inlawrev-2996	158	18	factual	factual	ADJ
inlawrev-2996	158	19	,	,	PUNCT
inlawrev-2996	158	20	issues	issue	NOUN
inlawrev-2996	158	21	must	must	AUX
inlawrev-2996	158	22	be	be	AUX
inlawrev-2996	158	23	made	make	VERB
inlawrev-2996	158	24	at	at	ADP
inlawrev-2996	158	25	the	the	DET
inlawrev-2996	158	26	tax	tax	NOUN
inlawrev-2996	158	27	court	court	NOUN
inlawrev-2996	158	28	.	.	PUNCT
inlawrev-2996	159	1	when	when	SCONJ
inlawrev-2996	159	2	an	an	DET
inlawrev-2996	159	3	adverse	adverse	ADJ
inlawrev-2996	159	4	decision	decision	NOUN
inlawrev-2996	159	5	is	be	AUX
inlawrev-2996	159	6	reached	reach	VERB
inlawrev-2996	159	7	(	(	PUNCT
inlawrev-2996	159	8	and	and	CCONJ
inlawrev-2996	159	9	obviously	obviously	ADV
inlawrev-2996	159	10	every	every	DET
inlawrev-2996	159	11	case	case	NOUN
inlawrev-2996	159	12	does	do	AUX
inlawrev-2996	159	13	have	have	VERB
inlawrev-2996	159	14	a	a	DET
inlawrev-2996	159	15	loser	loser	NOUN
inlawrev-2996	159	16	,	,	PUNCT
inlawrev-2996	159	17	whether	whether	SCONJ
inlawrev-2996	159	18	it	it	PRON
inlawrev-2996	159	19	be	be	VERB
inlawrev-2996	159	20	a	a	DET
inlawrev-2996	159	21	private	private	ADJ
inlawrev-2996	159	22	taxpayer	taxpayer	NOUN
inlawrev-2996	159	23	or	or	CCONJ
inlawrev-2996	159	24	the	the	DET
inlawrev-2996	159	25	taxpayers	taxpayer	NOUN
inlawrev-2996	159	26	collectively	collectively	ADV
inlawrev-2996	159	27	23	23	NUM
inlawrev-2996	159	28	.	.	PUNCT
inlawrev-2996	160	1	tax	tax	NOUN
inlawrev-2996	160	2	court	court	PROPN
inlawrev-2996	160	3	committee	committee	PROPN
inlawrev-2996	160	4	report	report	NOUN
inlawrev-2996	160	5	,	,	PUNCT
inlawrev-2996	160	6	supra	supra	PROPN
inlawrev-2996	160	7	note	note	PROPN
inlawrev-2996	160	8	8	8	NUM
inlawrev-2996	160	9	,	,	PUNCT
inlawrev-2996	160	10	at	at	ADP
inlawrev-2996	160	11	11	11	NUM
inlawrev-2996	160	12	-	-	SYM
inlawrev-2996	160	13	12	12	NUM
inlawrev-2996	160	14	.	.	PUNCT
inlawrev-2996	161	1	24	24	NUM
inlawrev-2996	161	2	.	.	PUNCT
inlawrev-2996	162	1	i	i	PRON
inlawrev-2996	162	2	d.	d.	PROPN
inlawrev-2996	162	3	25	25	NUM
inlawrev-2996	162	4	.	.	PUNCT
inlawrev-2996	163	1	i	i	PRON
inlawrev-2996	163	2	d.	d.	PROPN
inlawrev-2996	163	3	at	at	ADP
inlawrev-2996	163	4	13	13	NUM
inlawrev-2996	163	5	.	.	PUNCT
inlawrev-2996	164	1	1410	1410	NUM
inlawrev-2996	164	2	indiana	indiana	PROPN
inlawrev-2996	164	3	law	law	PROPN
inlawrev-2996	164	4	review	review	NOUN
inlawrev-2996	164	5	[	[	X
inlawrev-2996	164	6	vol	vol	NOUN
inlawrev-2996	164	7	.	.	PUNCT
inlawrev-2996	165	1	25:1405	25:1405	NUM
inlawrev-2996	165	2	as	as	SCONJ
inlawrev-2996	165	3	represented	represent	VERB
inlawrev-2996	165	4	by	by	ADP
inlawrev-2996	165	5	the	the	DET
inlawrev-2996	165	6	state	state	NOUN
inlawrev-2996	165	7	)	)	PUNCT
inlawrev-2996	165	8	,	,	PUNCT
inlawrev-2996	165	9	the	the	DET
inlawrev-2996	165	10	second	second	ADJ
inlawrev-2996	165	11	issue	issue	NOUN
inlawrev-2996	165	12	of	of	ADP
inlawrev-2996	165	13	how	how	SCONJ
inlawrev-2996	165	14	to	to	PART
inlawrev-2996	165	15	get	get	VERB
inlawrev-2996	165	16	full	full	ADJ
inlawrev-2996	165	17	review	review	NOUN
inlawrev-2996	165	18	by	by	ADP
inlawrev-2996	165	19	the	the	DET
inlawrev-2996	165	20	supreme	supreme	PROPN
inlawrev-2996	165	21	court	court	PROPN
inlawrev-2996	165	22	must	must	AUX
inlawrev-2996	165	23	be	be	AUX
inlawrev-2996	165	24	addressed	address	VERB
inlawrev-2996	165	25	.	.	PUNCT
inlawrev-2996	166	1	five	five	NUM
inlawrev-2996	166	2	pieces	piece	NOUN
inlawrev-2996	166	3	of	of	ADP
inlawrev-2996	166	4	advice	advice	NOUN
inlawrev-2996	166	5	are	be	AUX
inlawrev-2996	166	6	offered	offer	VERB
inlawrev-2996	166	7	:	:	PUNCT
inlawrev-2996	166	8	1	1	X
inlawrev-2996	166	9	.	.	PUNCT
inlawrev-2996	166	10	prepare	prepare	VERB
inlawrev-2996	166	11	both	both	DET
inlawrev-2996	166	12	a	a	DET
inlawrev-2996	166	13	petition	petition	NOUN
inlawrev-2996	166	14	for	for	ADP
inlawrev-2996	166	15	review	review	NOUN
inlawrev-2996	166	16	and	and	CCONJ
inlawrev-2996	166	17	an	an	DET
inlawrev-2996	166	18	accompanying	accompanying	ADJ
inlawrev-2996	166	19	ten	ten	NUM
inlawrev-2996	166	20	page	page	NOUN
inlawrev-2996	166	21	brief	brief	ADJ
inlawrev-2996	166	22	demonstrating	demonstrate	VERB
inlawrev-2996	166	23	the	the	DET
inlawrev-2996	166	24	importance	importance	NOUN
inlawrev-2996	166	25	of	of	ADP
inlawrev-2996	166	26	the	the	DET
inlawrev-2996	166	27	case	case	NOUN
inlawrev-2996	166	28	and	and	CCONJ
inlawrev-2996	166	29	the	the	DET
inlawrev-2996	166	30	error	error	NOUN
inlawrev-2996	166	31	committed	commit	VERB
inlawrev-2996	166	32	.	.	PUNCT
inlawrev-2996	167	1	2	2	X
inlawrev-2996	167	2	.	.	X
inlawrev-2996	167	3	request	request	NOUN
inlawrev-2996	167	4	oral	oral	ADJ
inlawrev-2996	167	5	argument	argument	NOUN
inlawrev-2996	167	6	.	.	PUNCT
inlawrev-2996	168	1	rule	rule	NOUN
inlawrev-2996	168	2	18	18	NUM
inlawrev-2996	168	3	does	do	AUX
inlawrev-2996	168	4	not	not	PART
inlawrev-2996	168	5	address	address	VERB
inlawrev-2996	168	6	this	this	DET
inlawrev-2996	168	7	issue	issue	NOUN
inlawrev-2996	168	8	,	,	PUNCT
inlawrev-2996	168	9	so	so	ADV
inlawrev-2996	168	10	seek	seek	VERB
inlawrev-2996	168	11	oral	oral	ADJ
inlawrev-2996	168	12	argument	argument	NOUN
inlawrev-2996	168	13	under	under	ADP
inlawrev-2996	168	14	indiana	indiana	PROPN
inlawrev-2996	168	15	rule	rule	NOUN
inlawrev-2996	168	16	of	of	ADP
inlawrev-2996	168	17	appellate	appellate	ADJ
inlawrev-2996	168	18	procedure	procedure	NOUN
inlawrev-2996	168	19	10(a	10(a	NUM
inlawrev-2996	168	20	)	)	PUNCT
inlawrev-2996	168	21	.	.	PUNCT
inlawrev-2996	169	1	it	it	PRON
inlawrev-2996	169	2	might	might	AUX
inlawrev-2996	169	3	only	only	ADV
inlawrev-2996	169	4	be	be	AUX
inlawrev-2996	169	5	through	through	ADP
inlawrev-2996	169	6	the	the	DET
inlawrev-2996	169	7	spoken	spoken	ADJ
inlawrev-2996	169	8	word	word	NOUN
inlawrev-2996	169	9	that	that	SCONJ
inlawrev-2996	169	10	the	the	DET
inlawrev-2996	169	11	importance	importance	NOUN
inlawrev-2996	169	12	of	of	ADP
inlawrev-2996	169	13	the	the	DET
inlawrev-2996	169	14	client	client	NOUN
inlawrev-2996	169	15	's	's	PART
inlawrev-2996	169	16	tax	tax	NOUN
inlawrev-2996	169	17	case	case	NOUN
inlawrev-2996	169	18	can	can	AUX
inlawrev-2996	169	19	be	be	AUX
inlawrev-2996	169	20	effectively	effectively	ADV
inlawrev-2996	169	21	conveyed	convey	VERB
inlawrev-2996	169	22	.	.	PUNCT
inlawrev-2996	170	1	3	3	X
inlawrev-2996	170	2	.	.	X
inlawrev-2996	170	3	look	look	VERB
inlawrev-2996	170	4	for	for	ADP
inlawrev-2996	170	5	possible	possible	ADJ
inlawrev-2996	170	6	amicus	amicus	NOUN
inlawrev-2996	170	7	help	help	NOUN
inlawrev-2996	170	8	.	.	PUNCT
inlawrev-2996	171	1	the	the	DET
inlawrev-2996	171	2	time	time	NOUN
inlawrev-2996	171	3	period	period	NOUN
inlawrev-2996	171	4	for	for	ADP
inlawrev-2996	171	5	doing	do	VERB
inlawrev-2996	171	6	this	this	PRON
inlawrev-2996	171	7	is	be	AUX
inlawrev-2996	171	8	short	short	ADJ
inlawrev-2996	171	9	,	,	PUNCT
inlawrev-2996	171	10	but	but	CCONJ
inlawrev-2996	171	11	an	an	DET
inlawrev-2996	171	12	amicus	amicus	NOUN
inlawrev-2996	171	13	brief	brief	NOUN
inlawrev-2996	171	14	proclaiming	proclaim	VERB
inlawrev-2996	171	15	the	the	DET
inlawrev-2996	171	16	importance	importance	NOUN
inlawrev-2996	171	17	of	of	ADP
inlawrev-2996	171	18	the	the	DET
inlawrev-2996	171	19	issues	issue	NOUN
inlawrev-2996	171	20	might	might	AUX
inlawrev-2996	171	21	catch	catch	VERB
inlawrev-2996	171	22	the	the	DET
inlawrev-2996	171	23	court	court	NOUN
inlawrev-2996	171	24	's	's	PART
inlawrev-2996	171	25	attention	attention	NOUN
inlawrev-2996	171	26	.	.	PUNCT
inlawrev-2996	172	1	4	4	X
inlawrev-2996	172	2	.	.	X
inlawrev-2996	172	3	consider	consider	VERB
inlawrev-2996	172	4	raising	raise	VERB
inlawrev-2996	172	5	the	the	DET
inlawrev-2996	172	6	constitutional	constitutional	ADJ
inlawrev-2996	172	7	and	and	CCONJ
inlawrev-2996	172	8	statutory	statutory	ADJ
inlawrev-2996	172	9	issues	issue	NOUN
inlawrev-2996	172	10	outlined	outline	VERB
inlawrev-2996	172	11	above	above	ADV
inlawrev-2996	172	12	and	and	CCONJ
inlawrev-2996	172	13	urge	urge	VERB
inlawrev-2996	172	14	the	the	DET
inlawrev-2996	172	15	court	court	NOUN
inlawrev-2996	172	16	that	that	SCONJ
inlawrev-2996	172	17	full	full	ADJ
inlawrev-2996	172	18	review	review	NOUN
inlawrev-2996	172	19	is	be	AUX
inlawrev-2996	172	20	required	require	VERB
inlawrev-2996	172	21	notwithstanding	notwithstanding	ADP
inlawrev-2996	172	22	rule	rule	NOUN
inlawrev-2996	172	23	18	18	NUM
inlawrev-2996	172	24	.	.	PUNCT
inlawrev-2996	173	1	although	although	SCONJ
inlawrev-2996	173	2	this	this	PRON
inlawrev-2996	173	3	is	be	AUX
inlawrev-2996	173	4	a	a	DET
inlawrev-2996	173	5	touchy	touchy	ADJ
inlawrev-2996	173	6	subject	subject	NOUN
inlawrev-2996	173	7	that	that	PRON
inlawrev-2996	173	8	requires	require	VERB
inlawrev-2996	173	9	delicate	delicate	ADJ
inlawrev-2996	173	10	handling	handling	NOUN
inlawrev-2996	173	11	,	,	PUNCT
inlawrev-2996	173	12	there	there	PRON
inlawrev-2996	173	13	is	be	VERB
inlawrev-2996	173	14	little	little	ADJ
inlawrev-2996	173	15	to	to	PART
inlawrev-2996	173	16	lose	lose	VERB
inlawrev-2996	173	17	when	when	SCONJ
inlawrev-2996	173	18	it	it	PRON
inlawrev-2996	173	19	appears	appear	VERB
inlawrev-2996	173	20	unlikely	unlikely	ADJ
inlawrev-2996	173	21	that	that	SCONJ
inlawrev-2996	173	22	the	the	DET
inlawrev-2996	173	23	supreme	supreme	PROPN
inlawrev-2996	173	24	court	court	PROPN
inlawrev-2996	173	25	will	will	AUX
inlawrev-2996	173	26	accept	accept	VERB
inlawrev-2996	173	27	review	review	NOUN
inlawrev-2996	173	28	in	in	ADP
inlawrev-2996	173	29	a	a	DET
inlawrev-2996	173	30	particular	particular	ADJ
inlawrev-2996	173	31	case	case	NOUN
inlawrev-2996	173	32	.	.	PUNCT
inlawrev-2996	174	1	5	5	X
inlawrev-2996	174	2	.	.	X
inlawrev-2996	174	3	remind	remind	VERB
inlawrev-2996	174	4	the	the	DET
inlawrev-2996	174	5	court	court	NOUN
inlawrev-2996	174	6	that	that	SCONJ
inlawrev-2996	174	7	it	it	PRON
inlawrev-2996	174	8	can	can	AUX
inlawrev-2996	174	9	consider	consider	VERB
inlawrev-2996	174	10	errors	error	NOUN
inlawrev-2996	174	11	that	that	PRON
inlawrev-2996	174	12	do	do	AUX
inlawrev-2996	174	13	not	not	PART
inlawrev-2996	174	14	fall	fall	VERB
inlawrev-2996	174	15	directly	directly	ADV
inlawrev-2996	174	16	within	within	ADP
inlawrev-2996	174	17	the	the	DET
inlawrev-2996	174	18	outlined	outline	VERB
inlawrev-2996	174	19	bases	basis	NOUN
inlawrev-2996	174	20	for	for	ADP
inlawrev-2996	174	21	review	review	NOUN
inlawrev-2996	174	22	,	,	PUNCT
inlawrev-2996	174	23	(	(	PUNCT
inlawrev-2996	174	24	or	or	CCONJ
inlawrev-2996	174	25	at	at	ADP
inlawrev-2996	174	26	least	least	ADJ
inlawrev-2996	174	27	the	the	DET
inlawrev-2996	174	28	court	court	NOUN
inlawrev-2996	174	29	has	have	AUX
inlawrev-2996	174	30	so	so	ADV
inlawrev-2996	174	31	held	hold	VERB
inlawrev-2996	174	32	in	in	ADP
inlawrev-2996	174	33	the	the	DET
inlawrev-2996	174	34	related	relate	VERB
inlawrev-2996	174	35	"	"	PUNCT
inlawrev-2996	174	36	transfer	transfer	NOUN
inlawrev-2996	174	37	"	"	PUNCT
inlawrev-2996	174	38	context).26	context).26	PROPN
inlawrev-2996	174	39	despite	despite	SCONJ
inlawrev-2996	174	40	the	the	DET
inlawrev-2996	174	41	legal	legal	ADJ
inlawrev-2996	174	42	and	and	CCONJ
inlawrev-2996	174	43	practical	practical	ADJ
inlawrev-2996	174	44	infirmities	infirmity	NOUN
inlawrev-2996	174	45	of	of	ADP
inlawrev-2996	174	46	rule	rule	NOUN
inlawrev-2996	174	47	18	18	NUM
inlawrev-2996	174	48	perceived	perceive	VERB
inlawrev-2996	174	49	by	by	ADP
inlawrev-2996	174	50	the	the	DET
inlawrev-2996	174	51	authors	author	NOUN
inlawrev-2996	174	52	of	of	ADP
inlawrev-2996	174	53	this	this	DET
inlawrev-2996	174	54	article	article	NOUN
inlawrev-2996	174	55	,	,	PUNCT
inlawrev-2996	174	56	rule	rule	NOUN
inlawrev-2996	174	57	18	18	NUM
inlawrev-2996	174	58	is	be	AUX
inlawrev-2996	174	59	probably	probably	ADV
inlawrev-2996	174	60	here	here	ADV
inlawrev-2996	174	61	to	to	PART
inlawrev-2996	174	62	stay	stay	VERB
inlawrev-2996	174	63	for	for	ADP
inlawrev-2996	174	64	the	the	DET
inlawrev-2996	174	65	foreseeable	foreseeable	ADJ
inlawrev-2996	174	66	future	future	NOUN
inlawrev-2996	174	67	.	.	PUNCT
inlawrev-2996	175	1	thus	thus	ADV
inlawrev-2996	175	2	,	,	PUNCT
inlawrev-2996	175	3	tax	tax	NOUN
inlawrev-2996	175	4	practitioners	practitioner	NOUN
inlawrev-2996	175	5	must	must	AUX
inlawrev-2996	175	6	carefully	carefully	ADV
inlawrev-2996	175	7	consider	consider	VERB
inlawrev-2996	175	8	the	the	DET
inlawrev-2996	175	9	ramifications	ramification	NOUN
inlawrev-2996	175	10	of	of	ADP
inlawrev-2996	175	11	restricted	restricted	ADJ
inlawrev-2996	175	12	appellate	appellate	ADJ
inlawrev-2996	175	13	review	review	NOUN
inlawrev-2996	175	14	and	and	CCONJ
inlawrev-2996	175	15	work	work	VERB
inlawrev-2996	175	16	to	to	PART
inlawrev-2996	175	17	make	make	VERB
inlawrev-2996	175	18	the	the	DET
inlawrev-2996	175	19	best	good	ADJ
inlawrev-2996	175	20	of	of	ADP
inlawrev-2996	175	21	it	it	PRON
inlawrev-2996	175	22	for	for	ADP
inlawrev-2996	175	23	their	their	PRON
inlawrev-2996	175	24	clients	client	NOUN
inlawrev-2996	175	25	.	.	PUNCT
inlawrev-2996	176	1	there	there	PRON
inlawrev-2996	176	2	are	be	VERB
inlawrev-2996	176	3	other	other	ADJ
inlawrev-2996	176	4	aspects	aspect	NOUN
inlawrev-2996	176	5	of	of	ADP
inlawrev-2996	176	6	rule	rule	NOUN
inlawrev-2996	176	7	18	18	NUM
inlawrev-2996	176	8	that	that	PRON
inlawrev-2996	176	9	deserve	deserve	VERB
inlawrev-2996	176	10	mention	mention	NOUN
inlawrev-2996	176	11	.	.	PUNCT
inlawrev-2996	177	1	no	no	DET
inlawrev-2996	177	2	extensions	extension	NOUN
inlawrev-2996	177	3	of	of	ADP
inlawrev-2996	177	4	time	time	NOUN
inlawrev-2996	177	5	are	be	AUX
inlawrev-2996	177	6	permitted	permit	VERB
inlawrev-2996	177	7	for	for	ADP
inlawrev-2996	177	8	the	the	DET
inlawrev-2996	177	9	petition	petition	NOUN
inlawrev-2996	177	10	for	for	ADP
inlawrev-2996	177	11	review	review	NOUN
inlawrev-2996	177	12	and	and	CCONJ
inlawrev-2996	177	13	related	relate	VERB
inlawrev-2996	177	14	brief	brief	NOUN
inlawrev-2996	177	15	.	.	PUNCT
inlawrev-2996	178	1	27	27	NUM
inlawrev-2996	178	2	no	no	DET
inlawrev-2996	178	3	petition	petition	NOUN
inlawrev-2996	178	4	for	for	ADP
inlawrev-2996	178	5	rehearing	rehear	VERB
inlawrev-2996	178	6	may	may	AUX
inlawrev-2996	178	7	be	be	AUX
inlawrev-2996	178	8	filed	file	VERB
inlawrev-2996	178	9	from	from	ADP
inlawrev-2996	178	10	denial	denial	NOUN
inlawrev-2996	178	11	of	of	ADP
inlawrev-2996	178	12	a	a	DET
inlawrev-2996	178	13	petition	petition	NOUN
inlawrev-2996	178	14	for	for	ADP
inlawrev-2996	178	15	review	review	NOUN
inlawrev-2996	178	16	.	.	PUNCT
inlawrev-2996	179	1	28	28	NUM
inlawrev-2996	180	1	if	if	SCONJ
inlawrev-2996	180	2	review	review	NOUN
inlawrev-2996	180	3	is	be	AUX
inlawrev-2996	180	4	granted	grant	VERB
inlawrev-2996	180	5	,	,	PUNCT
inlawrev-2996	180	6	the	the	DET
inlawrev-2996	180	7	appellant	appellant	NOUN
inlawrev-2996	180	8	's	's	PART
inlawrev-2996	180	9	brief	brief	ADJ
inlawrev-2996	180	10	and	and	CCONJ
inlawrev-2996	180	11	any	any	DET
inlawrev-2996	180	12	transcripts	transcript	NOUN
inlawrev-2996	180	13	of	of	ADP
inlawrev-2996	180	14	evidence	evidence	NOUN
inlawrev-2996	180	15	are	be	AUX
inlawrev-2996	180	16	due	due	ADJ
inlawrev-2996	180	17	in	in	ADP
inlawrev-2996	180	18	thirty	thirty	NUM
inlawrev-2996	180	19	days.29	days.29	NOUN
inlawrev-2996	180	20	although	although	SCONJ
inlawrev-2996	180	21	the	the	DET
inlawrev-2996	180	22	draft	draft	NOUN
inlawrev-2996	180	23	of	of	ADP
inlawrev-2996	180	24	rule	rule	NOUN
inlawrev-2996	180	25	18	18	NUM
inlawrev-2996	180	26	provided	provide	VERB
inlawrev-2996	180	27	to	to	ADP
inlawrev-2996	180	28	the	the	DET
inlawrev-2996	180	29	tax	tax	NOUN
inlawrev-2996	180	30	court	court	NOUN
inlawrev-2996	180	31	liaison	liaison	NOUN
inlawrev-2996	180	32	committee	committee	NOUN
inlawrev-2996	180	33	contained	contain	VERB
inlawrev-2996	180	34	a	a	DET
inlawrev-2996	180	35	provision	provision	NOUN
inlawrev-2996	180	36	for	for	ADP
inlawrev-2996	180	37	interlocutory	interlocutory	NOUN
inlawrev-2996	180	38	appeals	appeal	NOUN
inlawrev-2996	180	39	,	,	PUNCT
inlawrev-2996	180	40	the	the	DET
inlawrev-2996	180	41	version	version	NOUN
inlawrev-2996	180	42	adopted	adopt	VERB
inlawrev-2996	180	43	by	by	ADP
inlawrev-2996	180	44	the	the	DET
inlawrev-2996	180	45	supreme	supreme	PROPN
inlawrev-2996	180	46	court	court	PROPN
inlawrev-2996	180	47	is	be	AUX
inlawrev-2996	180	48	silent	silent	ADJ
inlawrev-2996	180	49	on	on	ADP
inlawrev-2996	180	50	the	the	DET
inlawrev-2996	180	51	matter	matter	NOUN
inlawrev-2996	180	52	.	.	PUNCT
inlawrev-2996	181	1	in	in	ADP
inlawrev-2996	181	2	fact	fact	NOUN
inlawrev-2996	181	3	,	,	PUNCT
inlawrev-2996	181	4	rule	rule	NOUN
inlawrev-2996	181	5	18	18	NUM
inlawrev-2996	181	6	appears	appear	VERB
inlawrev-2996	181	7	to	to	PART
inlawrev-2996	181	8	be	be	AUX
inlawrev-2996	181	9	limited	limit	VERB
inlawrev-2996	181	10	expressly	expressly	ADV
inlawrev-2996	181	11	to	to	ADP
inlawrev-2996	181	12	final	final	ADJ
inlawrev-2996	181	13	orders	order	NOUN
inlawrev-2996	181	14	.	.	PUNCT
inlawrev-2996	182	1	it	it	PRON
inlawrev-2996	182	2	does	do	VERB
inlawrev-2996	182	3	state	state	NOUN
inlawrev-2996	182	4	,	,	PUNCT
inlawrev-2996	182	5	however	however	ADV
inlawrev-2996	182	6	,	,	PUNCT
inlawrev-2996	182	7	that	that	SCONJ
inlawrev-2996	182	8	"	"	PUNCT
inlawrev-2996	182	9	[	[	X
inlawrev-2996	182	10	a	a	X
inlawrev-2996	182	11	]	]	X
inlawrev-2996	182	12	11	11	NUM
inlawrev-2996	182	13	other	other	ADJ
inlawrev-2996	182	14	rules	rule	NOUN
inlawrev-2996	182	15	of	of	ADP
inlawrev-2996	182	16	appellate	appellate	ADJ
inlawrev-2996	182	17	procedure	procedure	NOUN
inlawrev-2996	182	18	shall	shall	AUX
inlawrev-2996	182	19	apply	apply	VERB
inlawrev-2996	182	20	to	to	ADP
inlawrev-2996	182	21	appeals	appeal	NOUN
inlawrev-2996	182	22	from	from	ADP
inlawrev-2996	182	23	the	the	DET
inlawrev-2996	182	24	tax	tax	NOUN
inlawrev-2996	182	25	court	court	NOUN
inlawrev-2996	182	26	except	except	SCONJ
inlawrev-2996	182	27	as	as	ADP
inlawrev-2996	182	28	otherwise	otherwise	ADV
inlawrev-2996	182	29	specifically	specifically	ADV
inlawrev-2996	182	30	provided	provide	VERB
inlawrev-2996	182	31	in	in	ADP
inlawrev-2996	182	32	this	this	DET
inlawrev-2996	182	33	rule	rule	NOUN
inlawrev-2996	182	34	18	18	NUM
inlawrev-2996	182	35	.	.	PUNCT
inlawrev-2996	182	36	"	"	PUNCT
inlawrev-2996	183	1	30	30	NUM
inlawrev-2996	183	2	26	26	NUM
inlawrev-2996	183	3	.	.	PUNCT
inlawrev-2996	184	1	see	see	VERB
inlawrev-2996	184	2	supra	supra	PROPN
inlawrev-2996	184	3	note	note	PROPN
inlawrev-2996	184	4	14	14	NUM
inlawrev-2996	184	5	.	.	PUNCT
inlawrev-2996	185	1	27	27	NUM
inlawrev-2996	185	2	.	.	PUNCT
inlawrev-2996	186	1	ind	ind	PROPN
inlawrev-2996	186	2	.	.	PUNCT
inlawrev-2996	187	1	r.	r.	PROPN
inlawrev-2996	187	2	app	app	PROPN
inlawrev-2996	187	3	.	.	PUNCT
inlawrev-2996	188	1	p.	p.	NOUN
inlawrev-2996	188	2	18(h)(1	18(h)(1	NUM
inlawrev-2996	188	3	)	)	PUNCT
inlawrev-2996	188	4	,	,	PUNCT
inlawrev-2996	188	5	(	(	PUNCT
inlawrev-2996	188	6	4	4	NUM
inlawrev-2996	188	7	)	)	PUNCT
inlawrev-2996	188	8	.	.	PUNCT
inlawrev-2996	189	1	28	28	NUM
inlawrev-2996	189	2	.	.	PUNCT
inlawrev-2996	190	1	ind	ind	PROPN
inlawrev-2996	190	2	.	.	PUNCT
inlawrev-2996	191	1	r.	r.	PROPN
inlawrev-2996	191	2	app	app	PROPN
inlawrev-2996	191	3	.	.	PUNCT
inlawrev-2996	192	1	p.	p.	NOUN
inlawrev-2996	192	2	18(h)(1	18(h)(1	NUM
inlawrev-2996	192	3	)	)	PUNCT
inlawrev-2996	192	4	.	.	PUNCT
inlawrev-2996	193	1	29	29	NUM
inlawrev-2996	193	2	.	.	X
inlawrev-2996	194	1	ind	ind	PROPN
inlawrev-2996	194	2	.	.	PUNCT
inlawrev-2996	195	1	r.	r.	PROPN
inlawrev-2996	195	2	app	app	PROPN
inlawrev-2996	195	3	.	.	PUNCT
inlawrev-2996	196	1	p.	p.	NOUN
inlawrev-2996	196	2	18(e)(2	18(e)(2	NUM
inlawrev-2996	196	3	)	)	PUNCT
inlawrev-2996	196	4	,	,	PUNCT
inlawrev-2996	196	5	(	(	PUNCT
inlawrev-2996	196	6	f)(2	f)(2	NOUN
inlawrev-2996	196	7	)	)	PUNCT
inlawrev-2996	196	8	.	.	PUNCT
inlawrev-2996	197	1	30	30	NUM
inlawrev-2996	197	2	.	.	PUNCT
inlawrev-2996	198	1	ind	ind	PROPN
inlawrev-2996	198	2	.	.	PUNCT
inlawrev-2996	199	1	r.	r.	PROPN
inlawrev-2996	199	2	app	app	PROPN
inlawrev-2996	199	3	.	.	PUNCT
inlawrev-2996	200	1	p.	p.	NOUN
inlawrev-2996	200	2	18(h)(2	18(h)(2	NUM
inlawrev-2996	200	3	)	)	PUNCT
inlawrev-2996	200	4	.	.	PUNCT
inlawrev-2996	201	1	1992	1992	NUM
inlawrev-2996	201	2	]	]	PUNCT
inlawrev-2996	201	3	tax	tax	NOUN
inlawrev-2996	201	4	1411	1411	NUM
inlawrev-2996	201	5	presumably	presumably	ADV
inlawrev-2996	201	6	,	,	PUNCT
inlawrev-2996	201	7	then	then	ADV
inlawrev-2996	201	8	,	,	PUNCT
inlawrev-2996	201	9	indiana	indiana	PROPN
inlawrev-2996	201	10	rule	rule	NOUN
inlawrev-2996	201	11	of	of	ADP
inlawrev-2996	201	12	appellate	appellate	ADJ
inlawrev-2996	201	13	procedure	procedure	NOUN
inlawrev-2996	201	14	4(b	4(b	NUM
inlawrev-2996	201	15	)	)	PUNCT
inlawrev-2996	201	16	governs	govern	VERB
inlawrev-2996	201	17	appeals	appeal	NOUN
inlawrev-2996	201	18	of	of	ADP
inlawrev-2996	201	19	interlocutory	interlocutory	NOUN
inlawrev-2996	201	20	orders	order	NOUN
inlawrev-2996	201	21	.	.	PUNCT
inlawrev-2996	202	1	most	most	ADV
inlawrev-2996	202	2	significant	significant	ADJ
inlawrev-2996	202	3	in	in	ADP
inlawrev-2996	202	4	this	this	DET
inlawrev-2996	202	5	context	context	NOUN
inlawrev-2996	202	6	is	be	AUX
inlawrev-2996	202	7	rule	rule	NOUN
inlawrev-2996	202	8	4(b)(3	4(b)(3	NUM
inlawrev-2996	202	9	)	)	PUNCT
inlawrev-2996	202	10	,	,	PUNCT
inlawrev-2996	202	11	which	which	PRON
inlawrev-2996	202	12	allows	allow	VERB
inlawrev-2996	202	13	appeal	appeal	NOUN
inlawrev-2996	202	14	of	of	ADP
inlawrev-2996	202	15	an	an	DET
inlawrev-2996	202	16	interlocutory	interlocutory	NOUN
inlawrev-2996	202	17	order	order	NOUN
inlawrev-2996	202	18	as	as	ADP
inlawrev-2996	202	19	of	of	ADP
inlawrev-2996	202	20	right	right	NOUN
inlawrev-2996	202	21	from	from	ADP
inlawrev-2996	202	22	the	the	DET
inlawrev-2996	202	23	grant	grant	NOUN
inlawrev-2996	202	24	or	or	CCONJ
inlawrev-2996	202	25	denial	denial	NOUN
inlawrev-2996	202	26	of	of	ADP
inlawrev-2996	202	27	preliminary	preliminary	ADJ
inlawrev-2996	202	28	injunctions	injunction	NOUN
inlawrev-2996	202	29	.	.	PUNCT
inlawrev-2996	203	1	31	31	NUM
inlawrev-2996	203	2	as	as	SCONJ
inlawrev-2996	203	3	discussed	discuss	VERB
inlawrev-2996	203	4	in	in	ADP
inlawrev-2996	203	5	a	a	DET
inlawrev-2996	203	6	previous	previous	ADJ
inlawrev-2996	203	7	survey	survey	NOUN
inlawrev-2996	203	8	article	article	NOUN
inlawrev-2996	203	9	,	,	PUNCT
inlawrev-2996	203	10	the	the	DET
inlawrev-2996	203	11	tax	tax	NOUN
inlawrev-2996	203	12	court	court	NOUN
inlawrev-2996	203	13	's	's	PART
inlawrev-2996	203	14	injunctive	injunctive	ADJ
inlawrev-2996	203	15	relief	relief	NOUN
inlawrev-2996	203	16	powers	power	NOUN
inlawrev-2996	203	17	are	be	AUX
inlawrev-2996	203	18	significant	significant	ADJ
inlawrev-2996	203	19	and	and	CCONJ
inlawrev-2996	203	20	have	have	AUX
inlawrev-2996	203	21	been	be	AUX
inlawrev-2996	203	22	invoked	invoke	VERB
inlawrev-2996	203	23	on	on	ADP
inlawrev-2996	203	24	many	many	ADJ
inlawrev-2996	203	25	occasions	occasion	NOUN
inlawrev-2996	203	26	.	.	PUNCT
inlawrev-2996	204	1	32	32	NUM
inlawrev-2996	204	2	it	it	PRON
inlawrev-2996	204	3	would	would	AUX
inlawrev-2996	204	4	appear	appear	VERB
inlawrev-2996	204	5	that	that	SCONJ
inlawrev-2996	204	6	appeal	appeal	NOUN
inlawrev-2996	204	7	could	could	AUX
inlawrev-2996	204	8	be	be	AUX
inlawrev-2996	204	9	taken	take	VERB
inlawrev-2996	204	10	from	from	ADP
inlawrev-2996	204	11	the	the	DET
inlawrev-2996	204	12	tax	tax	NOUN
inlawrev-2996	204	13	court	court	NOUN
inlawrev-2996	204	14	's	's	PART
inlawrev-2996	204	15	ruling	ruling	NOUN
inlawrev-2996	204	16	on	on	ADP
inlawrev-2996	204	17	a	a	DET
inlawrev-2996	204	18	petition	petition	NOUN
inlawrev-2996	204	19	for	for	ADP
inlawrev-2996	204	20	preliminary	preliminary	ADJ
inlawrev-2996	204	21	injunctive	injunctive	ADJ
inlawrev-2996	204	22	relief	relief	NOUN
inlawrev-2996	204	23	.	.	PUNCT
inlawrev-2996	205	1	this	this	PRON
inlawrev-2996	205	2	is	be	AUX
inlawrev-2996	205	3	how	how	SCONJ
inlawrev-2996	205	4	it	it	PRON
inlawrev-2996	205	5	should	should	AUX
inlawrev-2996	205	6	be	be	AUX
inlawrev-2996	205	7	,	,	PUNCT
inlawrev-2996	205	8	but	but	CCONJ
inlawrev-2996	205	9	it	it	PRON
inlawrev-2996	205	10	would	would	AUX
inlawrev-2996	205	11	be	be	AUX
inlawrev-2996	205	12	odd	odd	ADJ
inlawrev-2996	205	13	for	for	SCONJ
inlawrev-2996	205	14	the	the	DET
inlawrev-2996	205	15	supreme	supreme	PROPN
inlawrev-2996	205	16	court	court	PROPN
inlawrev-2996	205	17	to	to	PART
inlawrev-2996	205	18	entertain	entertain	VERB
inlawrev-2996	205	19	appeals	appeal	NOUN
inlawrev-2996	205	20	from	from	ADP
inlawrev-2996	205	21	such	such	ADJ
inlawrev-2996	205	22	preliminary	preliminary	ADJ
inlawrev-2996	205	23	orders	order	NOUN
inlawrev-2996	205	24	and	and	CCONJ
inlawrev-2996	205	25	yet	yet	ADV
inlawrev-2996	205	26	have	have	VERB
inlawrev-2996	205	27	full	full	ADJ
inlawrev-2996	205	28	discretion	discretion	NOUN
inlawrev-2996	205	29	to	to	PART
inlawrev-2996	205	30	decline	decline	VERB
inlawrev-2996	205	31	review	review	NOUN
inlawrev-2996	205	32	of	of	ADP
inlawrev-2996	205	33	a	a	DET
inlawrev-2996	205	34	final	final	ADJ
inlawrev-2996	205	35	order	order	NOUN
inlawrev-2996	205	36	on	on	ADP
inlawrev-2996	205	37	the	the	DET
inlawrev-2996	205	38	merits	merit	NOUN
inlawrev-2996	205	39	.	.	PUNCT
inlawrev-2996	206	1	thus	thus	ADV
inlawrev-2996	206	2	,	,	PUNCT
inlawrev-2996	206	3	rule	rule	NOUN
inlawrev-2996	206	4	18	18	NUM
inlawrev-2996	206	5	is	be	AUX
inlawrev-2996	206	6	commendable	commendable	ADJ
inlawrev-2996	206	7	for	for	ADP
inlawrev-2996	206	8	its	its	PRON
inlawrev-2996	206	9	attempt	attempt	NOUN
inlawrev-2996	206	10	to	to	PART
inlawrev-2996	206	11	collate	collate	VERB
inlawrev-2996	206	12	and	and	CCONJ
inlawrev-2996	206	13	clarify	clarify	VERB
inlawrev-2996	206	14	the	the	DET
inlawrev-2996	206	15	procedures	procedure	NOUN
inlawrev-2996	206	16	for	for	ADP
inlawrev-2996	206	17	appealing	appeal	VERB
inlawrev-2996	206	18	from	from	ADP
inlawrev-2996	206	19	the	the	DET
inlawrev-2996	206	20	indiana	indiana	PROPN
inlawrev-2996	206	21	tax	tax	NOUN
inlawrev-2996	206	22	court	court	NOUN
inlawrev-2996	206	23	.	.	PUNCT
inlawrev-2996	207	1	unfortunately	unfortunately	ADV
inlawrev-2996	207	2	,	,	PUNCT
inlawrev-2996	207	3	the	the	DET
inlawrev-2996	207	4	rule	rule	NOUN
inlawrev-2996	207	5	abolishes	abolish	VERB
inlawrev-2996	207	6	the	the	DET
inlawrev-2996	207	7	right	right	NOUN
inlawrev-2996	207	8	of	of	ADP
inlawrev-2996	207	9	appeal	appeal	NOUN
inlawrev-2996	207	10	from	from	ADP
inlawrev-2996	207	11	final	final	ADJ
inlawrev-2996	207	12	orders	order	NOUN
inlawrev-2996	207	13	and	and	CCONJ
inlawrev-2996	207	14	leaves	leave	VERB
inlawrev-2996	207	15	questions	question	NOUN
inlawrev-2996	207	16	open	open	ADJ
inlawrev-2996	207	17	concerning	concern	VERB
inlawrev-2996	207	18	the	the	DET
inlawrev-2996	207	19	appeal	appeal	NOUN
inlawrev-2996	207	20	of	of	ADP
inlawrev-2996	207	21	nonfinal	nonfinal	ADJ
inlawrev-2996	207	22	orders	order	NOUN
inlawrev-2996	207	23	.	.	PUNCT
inlawrev-2996	208	1	the	the	DET
inlawrev-2996	208	2	legislature	legislature	NOUN
inlawrev-2996	208	3	's	's	PART
inlawrev-2996	208	4	creation	creation	NOUN
inlawrev-2996	208	5	of	of	ADP
inlawrev-2996	208	6	the	the	DET
inlawrev-2996	208	7	tax	tax	NOUN
inlawrev-2996	208	8	court	court	NOUN
inlawrev-2996	208	9	and	and	CCONJ
inlawrev-2996	208	10	judge	judge	PROPN
inlawrev-2996	208	11	fisher	fisher	PROPN
inlawrev-2996	208	12	's	's	PART
inlawrev-2996	208	13	job	job	NOUN
inlawrev-2996	208	14	in	in	ADP
inlawrev-2996	208	15	getting	get	VERB
inlawrev-2996	208	16	the	the	DET
inlawrev-2996	208	17	court	court	NOUN
inlawrev-2996	208	18	off	off	ADP
inlawrev-2996	208	19	on	on	ADP
inlawrev-2996	208	20	the	the	DET
inlawrev-2996	208	21	right	right	ADJ
inlawrev-2996	208	22	foot	foot	NOUN
inlawrev-2996	208	23	have	have	AUX
inlawrev-2996	208	24	gone	go	VERB
inlawrev-2996	208	25	a	a	DET
inlawrev-2996	208	26	long	long	ADJ
inlawrev-2996	208	27	way	way	NOUN
inlawrev-2996	208	28	towards	towards	ADP
inlawrev-2996	208	29	improving	improve	VERB
inlawrev-2996	208	30	the	the	DET
inlawrev-2996	208	31	administration	administration	NOUN
inlawrev-2996	208	32	of	of	ADP
inlawrev-2996	208	33	justice	justice	PROPN
inlawrev-2996	208	34	in	in	ADP
inlawrev-2996	208	35	indiana	indiana	PROPN
inlawrev-2996	208	36	tax	tax	NOUN
inlawrev-2996	208	37	disputes	dispute	NOUN
inlawrev-2996	208	38	.	.	PUNCT
inlawrev-2996	209	1	rule	rule	NOUN
inlawrev-2996	209	2	18	18	NUM
inlawrev-2996	209	3	could	could	AUX
inlawrev-2996	209	4	be	be	AUX
inlawrev-2996	209	5	viewed	view	VERB
inlawrev-2996	209	6	as	as	ADP
inlawrev-2996	209	7	one	one	NUM
inlawrev-2996	209	8	step	step	NOUN
inlawrev-2996	209	9	forward	forward	ADV
inlawrev-2996	209	10	and	and	CCONJ
inlawrev-2996	209	11	two	two	NUM
inlawrev-2996	209	12	steps	step	NOUN
inlawrev-2996	209	13	backward	backward	ADV
inlawrev-2996	209	14	down	down	ADP
inlawrev-2996	209	15	this	this	DET
inlawrev-2996	209	16	road	road	NOUN
inlawrev-2996	209	17	.	.	PUNCT
inlawrev-2996	210	1	hopefully	hopefully	ADV
inlawrev-2996	210	2	,	,	PUNCT
inlawrev-2996	210	3	the	the	DET
inlawrev-2996	210	4	supreme	supreme	PROPN
inlawrev-2996	210	5	court	court	PROPN
inlawrev-2996	210	6	will	will	AUX
inlawrev-2996	210	7	seek	seek	VERB
inlawrev-2996	210	8	input	input	NOUN
inlawrev-2996	210	9	from	from	ADP
inlawrev-2996	210	10	the	the	DET
inlawrev-2996	210	11	tax	tax	NOUN
inlawrev-2996	210	12	bar	bar	NOUN
inlawrev-2996	210	13	on	on	ADP
inlawrev-2996	210	14	these	these	DET
inlawrev-2996	210	15	subjects	subject	NOUN
inlawrev-2996	210	16	and	and	CCONJ
inlawrev-2996	210	17	work	work	NOUN
inlawrev-2996	210	18	to	to	PART
inlawrev-2996	210	19	further	far	ADV
inlawrev-2996	210	20	improve	improve	VERB
inlawrev-2996	210	21	the	the	DET
inlawrev-2996	210	22	administration	administration	NOUN
inlawrev-2996	210	23	of	of	ADP
inlawrev-2996	210	24	justice	justice	NOUN
inlawrev-2996	210	25	in	in	ADP
inlawrev-2996	210	26	this	this	DET
inlawrev-2996	210	27	important	important	ADJ
inlawrev-2996	210	28	substantive	substantive	ADJ
inlawrev-2996	210	29	area	area	NOUN
inlawrev-2996	210	30	.	.	PUNCT
inlawrev-2996	211	1	ii	ii	PROPN
inlawrev-2996	211	2	.	.	PUNCT
inlawrev-2996	212	1	substantive	substantive	ADJ
inlawrev-2996	212	2	decisions	decision	NOUN
inlawrev-2996	212	3	as	as	SCONJ
inlawrev-2996	212	4	noted	note	VERB
inlawrev-2996	212	5	previously	previously	ADV
inlawrev-2996	212	6	,	,	PUNCT
inlawrev-2996	212	7	few	few	ADJ
inlawrev-2996	212	8	tax	tax	NOUN
inlawrev-2996	212	9	cases	case	NOUN
inlawrev-2996	212	10	gained	gain	VERB
inlawrev-2996	212	11	notoriety	notoriety	NOUN
inlawrev-2996	212	12	during	during	ADP
inlawrev-2996	212	13	1991	1991	NUM
inlawrev-2996	212	14	.	.	PUNCT
inlawrev-2996	213	1	most	most	ADJ
inlawrev-2996	213	2	dealt	deal	VERB
inlawrev-2996	213	3	with	with	ADP
inlawrev-2996	213	4	fact	fact	NOUN
inlawrev-2996	213	5	specific	specific	ADJ
inlawrev-2996	213	6	issues	issue	NOUN
inlawrev-2996	213	7	and	and	CCONJ
inlawrev-2996	213	8	are	be	AUX
inlawrev-2996	213	9	thus	thus	ADV
inlawrev-2996	213	10	only	only	ADV
inlawrev-2996	213	11	briefly	briefly	ADV
inlawrev-2996	213	12	summarized	summarize	VERB
inlawrev-2996	213	13	in	in	ADP
inlawrev-2996	213	14	this	this	DET
inlawrev-2996	213	15	article	article	NOUN
inlawrev-2996	213	16	.	.	PUNCT
inlawrev-2996	214	1	the	the	DET
inlawrev-2996	214	2	few	few	ADJ
inlawrev-2996	214	3	decisions	decision	NOUN
inlawrev-2996	214	4	that	that	PRON
inlawrev-2996	214	5	are	be	AUX
inlawrev-2996	214	6	of	of	ADP
inlawrev-2996	214	7	general	general	ADJ
inlawrev-2996	214	8	importance	importance	NOUN
inlawrev-2996	214	9	to	to	ADP
inlawrev-2996	214	10	tax	tax	NOUN
inlawrev-2996	214	11	practitioners	practitioner	NOUN
inlawrev-2996	214	12	are	be	AUX
inlawrev-2996	214	13	analyzed	analyze	VERB
inlawrev-2996	214	14	in	in	ADP
inlawrev-2996	214	15	more	more	ADJ
inlawrev-2996	214	16	detail	detail	NOUN
inlawrev-2996	214	17	.	.	PUNCT
inlawrev-2996	215	1	a.	a.	NOUN
inlawrev-2996	215	2	jurisdiction	jurisdiction	NOUN
inlawrev-2996	215	3	in	in	ADP
inlawrev-2996	215	4	indianapolis	indianapolis	PROPN
inlawrev-2996	215	5	historic	historic	ADJ
inlawrev-2996	215	6	partners	partner	NOUN
inlawrev-2996	215	7	v.	v.	ADP
inlawrev-2996	215	8	state	state	PROPN
inlawrev-2996	215	9	board	board	PROPN
inlawrev-2996	215	10	of	of	ADP
inlawrev-2996	215	11	tax	tax	NOUN
inlawrev-2996	215	12	commissioners	commissioner	NOUN
inlawrev-2996	215	13	,	,	PUNCT
inlawrev-2996	215	14	33	33	NUM
inlawrev-2996	215	15	the	the	DET
inlawrev-2996	215	16	tax	tax	NOUN
inlawrev-2996	215	17	court	court	NOUN
inlawrev-2996	215	18	was	be	AUX
inlawrev-2996	215	19	presented	present	VERB
inlawrev-2996	215	20	with	with	ADP
inlawrev-2996	215	21	an	an	DET
inlawrev-2996	215	22	appeal	appeal	NOUN
inlawrev-2996	215	23	that	that	SCONJ
inlawrev-2996	215	24	,	,	PUNCT
inlawrev-2996	215	25	according	accord	VERB
inlawrev-2996	215	26	to	to	ADP
inlawrev-2996	215	27	the	the	DET
inlawrev-2996	215	28	state	state	NOUN
inlawrev-2996	215	29	board	board	NOUN
inlawrev-2996	215	30	,	,	PUNCT
inlawrev-2996	215	31	did	do	AUX
inlawrev-2996	215	32	not	not	PART
inlawrev-2996	215	33	fall	fall	VERB
inlawrev-2996	215	34	within	within	ADP
inlawrev-2996	215	35	any	any	DET
inlawrev-2996	215	36	express	express	ADJ
inlawrev-2996	215	37	statutory	statutory	ADJ
inlawrev-2996	215	38	authorization	authorization	NOUN
inlawrev-2996	215	39	or	or	CCONJ
inlawrev-2996	215	40	procedures	procedure	NOUN
inlawrev-2996	215	41	for	for	ADP
inlawrev-2996	215	42	appeals	appeal	NOUN
inlawrev-2996	215	43	to	to	ADP
inlawrev-2996	215	44	the	the	DET
inlawrev-2996	215	45	tax	tax	NOUN
inlawrev-2996	215	46	court	court	NOUN
inlawrev-2996	215	47	.	.	PUNCT
inlawrev-2996	216	1	the	the	DET
inlawrev-2996	216	2	court	court	NOUN
inlawrev-2996	216	3	ruled	rule	VERB
inlawrev-2996	216	4	otherwise	otherwise	ADV
inlawrev-2996	216	5	,	,	PUNCT
inlawrev-2996	216	6	though	though	SCONJ
inlawrev-2996	216	7	it	it	PRON
inlawrev-2996	216	8	acknowledged	acknowledge	VERB
inlawrev-2996	216	9	that	that	SCONJ
inlawrev-2996	216	10	no	no	DET
inlawrev-2996	216	11	specific	specific	ADJ
inlawrev-2996	216	12	procedure	procedure	NOUN
inlawrev-2996	216	13	exists	exist	VERB
inlawrev-2996	216	14	for	for	ADP
inlawrev-2996	216	15	the	the	DET
inlawrev-2996	216	16	taxpayer	taxpayer	NOUN
inlawrev-2996	216	17	's	's	PART
inlawrev-2996	216	18	appeal	appeal	NOUN
inlawrev-2996	216	19	from	from	ADP
inlawrev-2996	216	20	the	the	DET
inlawrev-2996	216	21	board	board	NOUN
inlawrev-2996	216	22	's	's	PART
inlawrev-2996	216	23	denial	denial	NOUN
inlawrev-2996	216	24	of	of	ADP
inlawrev-2996	216	25	a	a	DET
inlawrev-2996	216	26	petition	petition	NOUN
inlawrev-2996	216	27	for	for	ADP
inlawrev-2996	216	28	correction	correction	NOUN
inlawrev-2996	216	29	of	of	ADP
inlawrev-2996	216	30	error	error	NOUN
inlawrev-2996	216	31	after	after	ADP
inlawrev-2996	216	32	the	the	DET
inlawrev-2996	216	33	denial	denial	NOUN
inlawrev-2996	216	34	of	of	ADP
inlawrev-2996	216	35	an	an	DET
inlawrev-2996	216	36	economic	economic	ADJ
inlawrev-2996	216	37	revitalization	revitalization	NOUN
inlawrev-2996	216	38	area	area	NOUN
inlawrev-2996	216	39	deduction	deduction	NOUN
inlawrev-2996	216	40	.	.	PUNCT
inlawrev-2996	217	1	34	34	NUM
inlawrev-2996	217	2	the	the	DET
inlawrev-2996	217	3	court	court	NOUN
inlawrev-2996	217	4	nonetheless	nonetheless	ADV
inlawrev-2996	217	5	found	find	VERB
inlawrev-2996	217	6	jurisdiction	jurisdiction	NOUN
inlawrev-2996	217	7	proper	proper	ADJ
inlawrev-2996	217	8	,	,	PUNCT
inlawrev-2996	217	9	reasoning	reason	VERB
inlawrev-2996	217	10	that	that	SCONJ
inlawrev-2996	217	11	in	in	ADP
inlawrev-2996	217	12	indiana	indiana	PROPN
inlawrev-2996	217	13	code	code	PROPN
inlawrev-2996	217	14	31	31	NUM
inlawrev-2996	217	15	.	.	PUNCT
inlawrev-2996	218	1	ind	ind	PROPN
inlawrev-2996	218	2	.	.	PUNCT
inlawrev-2996	219	1	r.	r.	PROPN
inlawrev-2996	219	2	app	app	PROPN
inlawrev-2996	219	3	.	.	PUNCT
inlawrev-2996	220	1	p.	p.	NOUN
inlawrev-2996	220	2	4(b)(3	4(b)(3	NUM
inlawrev-2996	220	3	)	)	PUNCT
inlawrev-2996	220	4	.	.	PUNCT
inlawrev-2996	221	1	32	32	NUM
inlawrev-2996	221	2	.	.	PUNCT
inlawrev-2996	222	1	lawrence	lawrence	PROPN
inlawrev-2996	222	2	a.	a.	PROPN
inlawrev-2996	222	3	jegen	jegen	PROPN
inlawrev-2996	222	4	,	,	PUNCT
inlawrev-2996	222	5	iii	iii	PROPN
inlawrev-2996	222	6	&	&	CCONJ
inlawrev-2996	222	7	john	john	PROPN
inlawrev-2996	222	8	r.	r.	PROPN
inlawrev-2996	222	9	maley	maley	PROPN
inlawrev-2996	222	10	,	,	PUNCT
inlawrev-2996	222	11	survey	survey	NOUN
inlawrev-2996	222	12	of	of	ADP
inlawrev-2996	222	13	recent	recent	ADJ
inlawrev-2996	222	14	developments	development	NOUN
inlawrev-2996	222	15	in	in	ADP
inlawrev-2996	222	16	indiana	indiana	PROPN
inlawrev-2996	222	17	taxation	taxation	NOUN
inlawrev-2996	222	18	law	law	NOUN
inlawrev-2996	222	19	,	,	PUNCT
inlawrev-2996	222	20	23	23	NUM
inlawrev-2996	222	21	ind	ind	NOUN
inlawrev-2996	222	22	.	.	PUNCT
inlawrev-2996	223	1	l.	l.	PROPN
inlawrev-2996	223	2	rev	rev	PROPN
inlawrev-2996	223	3	.	.	PROPN
inlawrev-2996	223	4	531	531	NUM
inlawrev-2996	223	5	,	,	PUNCT
inlawrev-2996	223	6	532	532	NUM
inlawrev-2996	223	7	-	-	SYM
inlawrev-2996	223	8	33	33	NUM
inlawrev-2996	223	9	(	(	PUNCT
inlawrev-2996	223	10	1990	1990	NUM
inlawrev-2996	223	11	)	)	PUNCT
inlawrev-2996	223	12	.	.	PUNCT
inlawrev-2996	224	1	33	33	NUM
inlawrev-2996	224	2	.	.	X
inlawrev-2996	225	1	563	563	NUM
inlawrev-2996	225	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	225	3	1345	1345	NUM
inlawrev-2996	225	4	(	(	PUNCT
inlawrev-2996	225	5	ind	ind	NOUN
inlawrev-2996	225	6	.	.	PUNCT
inlawrev-2996	226	1	tax	tax	PROPN
inlawrev-2996	226	2	ct	ct	PROPN
inlawrev-2996	226	3	.	.	PROPN
inlawrev-2996	226	4	1990	1990	NUM
inlawrev-2996	226	5	)	)	PUNCT
inlawrev-2996	226	6	.	.	PUNCT
inlawrev-2996	227	1	34	34	NUM
inlawrev-2996	227	2	.	.	PUNCT
inlawrev-2996	228	1	i	i	PRON
inlawrev-2996	228	2	d.	d.	PROPN
inlawrev-2996	228	3	at	at	ADP
inlawrev-2996	228	4	1348	1348	NUM
inlawrev-2996	228	5	.	.	PUNCT
inlawrev-2996	229	1	1412	1412	NUM
inlawrev-2996	229	2	indiana	indiana	PROPN
inlawrev-2996	229	3	law	law	PROPN
inlawrev-2996	229	4	review	review	NOUN
inlawrev-2996	229	5	[	[	X
inlawrev-2996	229	6	vol	vol	NOUN
inlawrev-2996	229	7	.	.	PUNCT
inlawrev-2996	230	1	25:1405	25:1405	NUM
inlawrev-2996	230	2	section	section	NOUN
inlawrev-2996	230	3	33	33	NUM
inlawrev-2996	230	4	-	-	SYM
inlawrev-2996	230	5	3	3	NUM
inlawrev-2996	230	6	-	-	SYM
inlawrev-2996	230	7	5	5	NUM
inlawrev-2996	230	8	-	-	SYM
inlawrev-2996	230	9	2	2	NUM
inlawrev-2996	230	10	,	,	PUNCT
inlawrev-2996	230	11	35	35	NUM
inlawrev-2996	230	12	which	which	PRON
inlawrev-2996	230	13	is	be	AUX
inlawrev-2996	230	14	the	the	DET
inlawrev-2996	230	15	part	part	NOUN
inlawrev-2996	230	16	of	of	ADP
inlawrev-2996	230	17	the	the	DET
inlawrev-2996	230	18	tax	tax	NOUN
inlawrev-2996	230	19	court	court	NOUN
inlawrev-2996	230	20	's	's	PART
inlawrev-2996	230	21	enabling	enable	VERB
inlawrev-2996	230	22	statute	statute	NOUN
inlawrev-2996	230	23	,	,	PUNCT
inlawrev-2996	230	24	the	the	DET
inlawrev-2996	230	25	legislature	legislature	NOUN
inlawrev-2996	230	26	"	"	PUNCT
inlawrev-2996	230	27	did	do	AUX
inlawrev-2996	230	28	provide	provide	VERB
inlawrev-2996	230	29	a	a	DET
inlawrev-2996	230	30	method	method	NOUN
inlawrev-2996	230	31	by	by	ADP
inlawrev-2996	230	32	which	which	PRON
inlawrev-2996	230	33	a	a	DET
inlawrev-2996	230	34	taxpayer	taxpayer	NOUN
inlawrev-2996	230	35	may	may	AUX
inlawrev-2996	230	36	appeal	appeal	VERB
inlawrev-2996	230	37	a	a	DET
inlawrev-2996	230	38	tax	tax	NOUN
inlawrev-2996	230	39	assessment	assessment	NOUN
inlawrev-2996	230	40	which	which	PRON
inlawrev-2996	230	41	the	the	DET
inlawrev-2996	230	42	taxpayer	taxpayer	NOUN
inlawrev-2996	230	43	believes	believe	VERB
inlawrev-2996	230	44	to	to	PART
inlawrev-2996	230	45	be	be	AUX
inlawrev-2996	230	46	illegal	illegal	ADJ
inlawrev-2996	230	47	or	or	CCONJ
inlawrev-2996	230	48	incorrect	incorrect	ADJ
inlawrev-2996	230	49	.	.	PUNCT
inlawrev-2996	230	50	"	"	PUNCT
inlawrev-2996	231	1	36	36	NUM
inlawrev-2996	231	2	the	the	DET
inlawrev-2996	231	3	decision	decision	NOUN
inlawrev-2996	231	4	further	far	ADV
inlawrev-2996	231	5	illustrates	illustrate	VERB
inlawrev-2996	231	6	that	that	SCONJ
inlawrev-2996	231	7	the	the	DET
inlawrev-2996	231	8	tax	tax	NOUN
inlawrev-2996	231	9	court	court	NOUN
inlawrev-2996	231	10	will	will	AUX
inlawrev-2996	231	11	assume	assume	VERB
inlawrev-2996	231	12	jurisdiction	jurisdiction	NOUN
inlawrev-2996	231	13	whenever	whenever	SCONJ
inlawrev-2996	231	14	reasonably	reasonably	ADV
inlawrev-2996	231	15	possible	possible	ADJ
inlawrev-2996	231	16	.	.	PUNCT
inlawrev-2996	232	1	b.	b.	PROPN
inlawrev-2996	232	2	sales	sale	NOUN
inlawrev-2996	232	3	and	and	CCONJ
inlawrev-2996	232	4	use	use	VERB
inlawrev-2996	232	5	taxes	taxis	NOUN
inlawrev-2996	232	6	in	in	ADP
inlawrev-2996	232	7	evansville	evansville	PROPN
inlawrev-2996	232	8	concrete	concrete	PROPN
inlawrev-2996	232	9	supply	supply	PROPN
inlawrev-2996	232	10	co.	co.	PROPN
inlawrev-2996	232	11	v.	v.	PROPN
inlawrev-2996	232	12	indiana	indiana	PROPN
inlawrev-2996	232	13	department	department	PROPN
inlawrev-2996	232	14	of	of	ADP
inlawrev-2996	232	15	state	state	PROPN
inlawrev-2996	232	16	revenue	revenue	NOUN
inlawrev-2996	232	17	,	,	PUNCT
inlawrev-2996	232	18	31	31	NUM
inlawrev-2996	232	19	the	the	DET
inlawrev-2996	232	20	timeliness	timeliness	NOUN
inlawrev-2996	232	21	of	of	ADP
inlawrev-2996	232	22	the	the	DET
inlawrev-2996	232	23	taxpayers	taxpayer	NOUN
inlawrev-2996	232	24	'	'	PART
inlawrev-2996	232	25	claim	claim	NOUN
inlawrev-2996	232	26	for	for	ADP
inlawrev-2996	232	27	refund	refund	NOUN
inlawrev-2996	232	28	of	of	ADP
inlawrev-2996	232	29	sales	sale	NOUN
inlawrev-2996	232	30	and	and	CCONJ
inlawrev-2996	232	31	use	use	VERB
inlawrev-2996	232	32	taxes	taxis	NOUN
inlawrev-2996	232	33	was	be	AUX
inlawrev-2996	232	34	at	at	ADP
inlawrev-2996	232	35	issue	issue	NOUN
inlawrev-2996	232	36	.	.	PUNCT
inlawrev-2996	233	1	the	the	DET
inlawrev-2996	233	2	limitation	limitation	NOUN
inlawrev-2996	233	3	period	period	NOUN
inlawrev-2996	233	4	for	for	ADP
inlawrev-2996	233	5	such	such	ADJ
inlawrev-2996	233	6	claims	claim	NOUN
inlawrev-2996	233	7	is	be	AUX
inlawrev-2996	233	8	set	set	VERB
inlawrev-2996	233	9	forth	forth	ADV
inlawrev-2996	233	10	in	in	ADP
inlawrev-2996	233	11	indiana	indiana	PROPN
inlawrev-2996	233	12	code	code	PROPN
inlawrev-2996	233	13	section	section	NOUN
inlawrev-2996	233	14	6	6	NUM
inlawrev-2996	233	15	-	-	SYM
inlawrev-2996	233	16	8	8	NUM
inlawrev-2996	233	17	.	.	NOUN
inlawrev-2996	233	18	1	1	NUM
inlawrev-2996	233	19	-	-	SYM
inlawrev-2996	233	20	91(a	91(a	NUM
inlawrev-2996	233	21	)	)	PUNCT
inlawrev-2996	233	22	,	,	PUNCT
inlawrev-2996	233	23	which	which	PRON
inlawrev-2996	233	24	provides	provide	VERB
inlawrev-2996	233	25	that	that	SCONJ
inlawrev-2996	233	26	a	a	DET
inlawrev-2996	233	27	claim	claim	NOUN
inlawrev-2996	233	28	for	for	ADP
inlawrev-2996	233	29	refund	refund	NOUN
inlawrev-2996	233	30	must	must	AUX
inlawrev-2996	233	31	be	be	AUX
inlawrev-2996	233	32	filed	file	VERB
inlawrev-2996	233	33	within	within	ADP
inlawrev-2996	233	34	three	three	NUM
inlawrev-2996	233	35	years	year	NOUN
inlawrev-2996	233	36	of	of	ADP
inlawrev-2996	233	37	:	:	PUNCT
inlawrev-2996	233	38	"	"	PUNCT
inlawrev-2996	233	39	(	(	PUNCT
inlawrev-2996	233	40	1	1	X
inlawrev-2996	233	41	)	)	PUNCT
inlawrev-2996	233	42	the	the	DET
inlawrev-2996	233	43	due	due	ADJ
inlawrev-2996	233	44	date	date	NOUN
inlawrev-2996	233	45	of	of	ADP
inlawrev-2996	233	46	the	the	DET
inlawrev-2996	233	47	return	return	NOUN
inlawrev-2996	233	48	;	;	PUNCT
inlawrev-2996	233	49	(	(	PUNCT
inlawrev-2996	233	50	2	2	X
inlawrev-2996	233	51	)	)	PUNCT
inlawrev-2996	233	52	the	the	DET
inlawrev-2996	233	53	date	date	NOUN
inlawrev-2996	233	54	of	of	ADP
inlawrev-2996	233	55	payment	payment	NOUN
inlawrev-2996	233	56	;	;	PUNCT
inlawrev-2996	233	57	or	or	CCONJ
inlawrev-2996	233	58	(	(	PUNCT
inlawrev-2996	233	59	3	3	X
inlawrev-2996	233	60	)	)	PUNCT
inlawrev-2996	233	61	in	in	ADP
inlawrev-2996	233	62	the	the	DET
inlawrev-2996	233	63	case	case	NOUN
inlawrev-2996	233	64	of	of	ADP
inlawrev-2996	233	65	a	a	DET
inlawrev-2996	233	66	return	return	NOUN
inlawrev-2996	233	67	filed	file	VERB
inlawrev-2996	233	68	for	for	ADP
inlawrev-2996	233	69	the	the	DET
inlawrev-2996	233	70	state	state	NOUN
inlawrev-2996	233	71	gross	gross	ADJ
inlawrev-2996	233	72	retail	retail	NOUN
inlawrev-2996	233	73	or	or	CCONJ
inlawrev-2996	233	74	use	use	VERB
inlawrev-2996	233	75	tax	tax	NOUN
inlawrev-2996	233	76	[	[	X
inlawrev-2996	233	77	and	and	CCONJ
inlawrev-2996	233	78	five	five	NUM
inlawrev-2996	233	79	other	other	ADJ
inlawrev-2996	233	80	enumerated	enumerate	VERB
inlawrev-2996	233	81	taxes	taxis	NOUN
inlawrev-2996	233	82	]	]	PUNCT
inlawrev-2996	233	83	the	the	DET
inlawrev-2996	233	84	end	end	NOUN
inlawrev-2996	233	85	of	of	ADP
inlawrev-2996	233	86	the	the	DET
inlawrev-2996	233	87	calendar	calendar	NOUN
inlawrev-2996	233	88	year	year	NOUN
inlawrev-2996	233	89	which	which	PRON
inlawrev-2996	233	90	contains	contain	VERB
inlawrev-2996	233	91	the	the	DET
inlawrev-2996	233	92	taxable	taxable	ADJ
inlawrev-2996	233	93	period	period	NOUN
inlawrev-2996	233	94	for	for	ADP
inlawrev-2996	233	95	which	which	PRON
inlawrev-2996	233	96	the	the	DET
inlawrev-2996	233	97	return	return	NOUN
inlawrev-2996	233	98	is	be	AUX
inlawrev-2996	233	99	filed	file	VERB
inlawrev-2996	233	100	.	.	PUNCT
inlawrev-2996	233	101	"	"	PUNCT
inlawrev-2996	234	1	38	38	NUM
inlawrev-2996	234	2	the	the	DET
inlawrev-2996	234	3	department	department	NOUN
inlawrev-2996	234	4	argued	argue	VERB
inlawrev-2996	234	5	that	that	SCONJ
inlawrev-2996	234	6	subdivision	subdivision	NOUN
inlawrev-2996	234	7	(	(	PUNCT
inlawrev-2996	234	8	a)(3	a)(3	X
inlawrev-2996	234	9	)	)	PUNCT
inlawrev-2996	234	10	provides	provide	VERB
inlawrev-2996	234	11	the	the	DET
inlawrev-2996	234	12	exclusive	exclusive	ADJ
inlawrev-2996	234	13	period	period	NOUN
inlawrev-2996	234	14	for	for	ADP
inlawrev-2996	234	15	sales	sale	NOUN
inlawrev-2996	234	16	and	and	CCONJ
inlawrev-2996	234	17	use	use	VERB
inlawrev-2996	234	18	taxes	taxis	NOUN
inlawrev-2996	234	19	.	.	PUNCT
inlawrev-2996	235	1	the	the	DET
inlawrev-2996	235	2	tax	tax	NOUN
inlawrev-2996	235	3	court	court	NOUN
inlawrev-2996	235	4	disagreed	disagree	VERB
inlawrev-2996	235	5	,	,	PUNCT
inlawrev-2996	235	6	reasoning	reason	VERB
inlawrev-2996	235	7	that	that	SCONJ
inlawrev-2996	235	8	subdivision	subdivision	NOUN
inlawrev-2996	235	9	(	(	PUNCT
inlawrev-2996	235	10	a)(3	a)(3	NOUN
inlawrev-2996	235	11	)	)	PUNCT
inlawrev-2996	235	12	,	,	PUNCT
inlawrev-2996	235	13	which	which	PRON
inlawrev-2996	235	14	addresses	address	VERB
inlawrev-2996	235	15	returns	return	NOUN
inlawrev-2996	235	16	that	that	PRON
inlawrev-2996	235	17	have	have	VERB
inlawrev-2996	235	18	due	due	ADJ
inlawrev-2996	235	19	dates	date	NOUN
inlawrev-2996	235	20	relating	relate	VERB
inlawrev-2996	235	21	to	to	ADP
inlawrev-2996	235	22	periods	period	NOUN
inlawrev-2996	235	23	shorter	short	ADJ
inlawrev-2996	235	24	than	than	ADP
inlawrev-2996	235	25	a	a	DET
inlawrev-2996	235	26	calendar	calendar	NOUN
inlawrev-2996	235	27	year	year	NOUN
inlawrev-2996	235	28	,	,	PUNCT
inlawrev-2996	235	29	simply	simply	ADV
inlawrev-2996	235	30	provides	provide	VERB
inlawrev-2996	235	31	tax	tax	NOUN
inlawrev-2996	235	32	refund	refund	NOUN
inlawrev-2996	235	33	claimants	claimant	NOUN
inlawrev-2996	235	34	with	with	ADP
inlawrev-2996	235	35	a	a	DET
inlawrev-2996	235	36	third	third	ADJ
inlawrev-2996	235	37	alternative	alternative	NOUN
inlawrev-2996	235	38	.	.	PUNCT
inlawrev-2996	236	1	39	39	NUM
inlawrev-2996	236	2	the	the	DET
inlawrev-2996	236	3	court	court	NOUN
inlawrev-2996	236	4	noted	note	VERB
inlawrev-2996	236	5	that	that	SCONJ
inlawrev-2996	236	6	this	this	DET
inlawrev-2996	236	7	subdivision	subdivision	NOUN
inlawrev-2996	236	8	relieves	relieve	VERB
inlawrev-2996	236	9	the	the	DET
inlawrev-2996	236	10	department	department	NOUN
inlawrev-2996	236	11	and	and	CCONJ
inlawrev-2996	236	12	taxpayers	taxpayer	NOUN
inlawrev-2996	236	13	from	from	ADP
inlawrev-2996	236	14	the	the	DET
inlawrev-2996	236	15	burden	burden	NOUN
inlawrev-2996	236	16	of	of	ADP
inlawrev-2996	236	17	filing	file	VERB
inlawrev-2996	236	18	numerous	numerous	ADJ
inlawrev-2996	236	19	refund	refund	NOUN
inlawrev-2996	236	20	claims	claim	NOUN
inlawrev-2996	236	21	for	for	ADP
inlawrev-2996	236	22	each	each	DET
inlawrev-2996	236	23	time	time	NOUN
inlawrev-2996	236	24	period.40	period.40	INTJ
inlawrev-2996	236	25	apparently	apparently	ADV
inlawrev-2996	236	26	in	in	ADP
inlawrev-2996	236	27	reaction	reaction	NOUN
inlawrev-2996	236	28	to	to	ADP
inlawrev-2996	236	29	the	the	DET
inlawrev-2996	236	30	evansville	evansville	PROPN
inlawrev-2996	236	31	concrete	concrete	ADJ
inlawrev-2996	236	32	decision	decision	NOUN
inlawrev-2996	236	33	,	,	PUNCT
inlawrev-2996	236	34	the	the	DET
inlawrev-2996	236	35	department	department	NOUN
inlawrev-2996	236	36	issued	issue	VERB
inlawrev-2996	236	37	tax	tax	NOUN
inlawrev-2996	236	38	policy	policy	NOUN
inlawrev-2996	236	39	directive	directive	NOUN
inlawrev-2996	236	40	#	#	NOUN
inlawrev-2996	236	41	1	1	NUM
inlawrev-2996	236	42	,	,	PUNCT
inlawrev-2996	236	43	addressing	address	VERB
inlawrev-2996	236	44	the	the	DET
inlawrev-2996	236	45	related	related	ADJ
inlawrev-2996	236	46	issue	issue	NOUN
inlawrev-2996	236	47	of	of	ADP
inlawrev-2996	236	48	when	when	SCONJ
inlawrev-2996	236	49	the	the	DET
inlawrev-2996	236	50	department	department	NOUN
inlawrev-2996	236	51	can	can	AUX
inlawrev-2996	236	52	assess	assess	VERB
inlawrev-2996	236	53	such	such	ADJ
inlawrev-2996	236	54	taxes	taxis	NOUN
inlawrev-2996	236	55	.	.	PUNCT
inlawrev-2996	237	1	41	41	NUM
inlawrev-2996	238	1	the	the	DET
inlawrev-2996	238	2	directive	directive	NOUN
inlawrev-2996	238	3	notes	note	VERB
inlawrev-2996	238	4	that	that	SCONJ
inlawrev-2996	238	5	the	the	DET
inlawrev-2996	238	6	language	language	NOUN
inlawrev-2996	238	7	of	of	ADP
inlawrev-2996	238	8	indiana	indiana	PROPN
inlawrev-2996	238	9	code	code	PROPN
inlawrev-2996	238	10	section	section	NOUN
inlawrev-2996	238	11	6	6	NUM
inlawrev-2996	238	12	-	-	SYM
inlawrev-2996	238	13	8	8	NUM
inlawrev-2996	238	14	.	.	NOUN
inlawrev-2996	238	15	1	1	NUM
inlawrev-2996	238	16	-	-	NOUN
inlawrev-2996	238	17	91(a)(3	91(a)(3	NUM
inlawrev-2996	238	18	)	)	PUNCT
inlawrev-2996	238	19	with	with	ADP
inlawrev-2996	238	20	respect	respect	NOUN
inlawrev-2996	238	21	to	to	ADP
inlawrev-2996	238	22	claims	claim	NOUN
inlawrev-2996	238	23	for	for	ADP
inlawrev-2996	238	24	refund	refund	NOUN
inlawrev-2996	238	25	,	,	PUNCT
inlawrev-2996	238	26	is	be	AUX
inlawrev-2996	238	27	also	also	ADV
inlawrev-2996	238	28	contained	contain	VERB
inlawrev-2996	238	29	within	within	ADP
inlawrev-2996	238	30	indiana	indiana	PROPN
inlawrev-2996	238	31	code	code	PROPN
inlawrev-2996	238	32	section	section	NOUN
inlawrev-2996	238	33	68.1	68.1	NUM
inlawrev-2996	238	34	-	-	SYM
inlawrev-2996	238	35	5	5	NUM
inlawrev-2996	238	36	-	-	SYM
inlawrev-2996	238	37	2	2	NUM
inlawrev-2996	238	38	,	,	PUNCT
inlawrev-2996	238	39	with	with	ADP
inlawrev-2996	238	40	respect	respect	NOUN
inlawrev-2996	238	41	to	to	ADP
inlawrev-2996	238	42	the	the	DET
inlawrev-2996	238	43	three	three	NUM
inlawrev-2996	238	44	years	year	NOUN
inlawrev-2996	238	45	allowed	allow	VERB
inlawrev-2996	238	46	for	for	ADP
inlawrev-2996	238	47	assessment	assessment	NOUN
inlawrev-2996	238	48	.	.	PUNCT
inlawrev-2996	239	1	42	42	NUM
inlawrev-2996	239	2	the	the	DET
inlawrev-2996	239	3	department	department	NOUN
inlawrev-2996	239	4	takes	take	VERB
inlawrev-2996	239	5	the	the	DET
inlawrev-2996	239	6	position	position	NOUN
inlawrev-2996	239	7	in	in	ADP
inlawrev-2996	239	8	the	the	DET
inlawrev-2996	239	9	directive	directive	NOUN
inlawrev-2996	239	10	that	that	SCONJ
inlawrev-2996	239	11	a	a	DET
inlawrev-2996	239	12	tax	tax	NOUN
inlawrev-2996	239	13	assessment	assessment	NOUN
inlawrev-2996	239	14	for	for	ADP
inlawrev-2996	239	15	sales	sale	NOUN
inlawrev-2996	239	16	taxes	taxis	NOUN
inlawrev-2996	239	17	,	,	PUNCT
inlawrev-2996	239	18	use	use	VERB
inlawrev-2996	239	19	taxes	taxis	NOUN
inlawrev-2996	239	20	,	,	PUNCT
inlawrev-2996	239	21	and	and	CCONJ
inlawrev-2996	239	22	the	the	DET
inlawrev-2996	239	23	other	other	ADJ
inlawrev-2996	239	24	enumerated	enumerate	VERB
inlawrev-2996	239	25	taxes	taxis	NOUN
inlawrev-2996	239	26	with	with	ADP
inlawrev-2996	239	27	less	less	ADJ
inlawrev-2996	239	28	than	than	ADP
inlawrev-2996	239	29	calendar	calendar	NOUN
inlawrev-2996	239	30	year	year	NOUN
inlawrev-2996	239	31	periods	period	NOUN
inlawrev-2996	239	32	,	,	PUNCT
inlawrev-2996	239	33	can	can	AUX
inlawrev-2996	239	34	be	be	AUX
inlawrev-2996	239	35	made	make	VERB
inlawrev-2996	239	36	within	within	ADP
inlawrev-2996	239	37	three	three	NUM
inlawrev-2996	239	38	years	year	NOUN
inlawrev-2996	239	39	of	of	ADP
inlawrev-2996	239	40	the	the	DET
inlawrev-2996	239	41	date	date	NOUN
inlawrev-2996	239	42	the	the	DET
inlawrev-2996	239	43	return	return	NOUN
inlawrev-2996	239	44	is	be	AUX
inlawrev-2996	239	45	filed	file	VERB
inlawrev-2996	239	46	or	or	CCONJ
inlawrev-2996	239	47	the	the	DET
inlawrev-2996	239	48	date	date	NOUN
inlawrev-2996	239	49	of	of	ADP
inlawrev-2996	239	50	the	the	DET
inlawrev-2996	239	51	return	return	NOUN
inlawrev-2996	239	52	,	,	PUNCT
inlawrev-2996	239	53	whichever	whichever	PRON
inlawrev-2996	239	54	is	be	AUX
inlawrev-2996	239	55	later	later	ADV
inlawrev-2996	239	56	.	.	PUNCT
inlawrev-2996	240	1	this	this	DET
inlawrev-2996	240	2	interpretation	interpretation	NOUN
inlawrev-2996	240	3	is	be	AUX
inlawrev-2996	240	4	consistent	consistent	ADJ
inlawrev-2996	240	5	with	with	ADP
inlawrev-2996	240	6	the	the	DET
inlawrev-2996	240	7	department	department	NOUN
inlawrev-2996	240	8	's	's	PART
inlawrev-2996	240	9	position	position	NOUN
inlawrev-2996	240	10	in	in	ADP
inlawrev-2996	240	11	the	the	DET
inlawrev-2996	240	12	related	related	ADJ
inlawrev-2996	240	13	context	context	NOUN
inlawrev-2996	240	14	of	of	ADP
inlawrev-2996	240	15	refunds	refund	NOUN
inlawrev-2996	240	16	and	and	CCONJ
inlawrev-2996	240	17	with	with	ADP
inlawrev-2996	240	18	the	the	DET
inlawrev-2996	240	19	statutory	statutory	ADJ
inlawrev-2996	240	20	authority	authority	NOUN
inlawrev-2996	240	21	under	under	ADP
inlawrev-2996	240	22	indiana	indiana	PROPN
inlawrev-2996	240	23	code	code	PROPN
inlawrev-2996	240	24	section	section	NOUN
inlawrev-2996	240	25	6	6	NUM
inlawrev-2996	240	26	-	-	SYM
inlawrev-2996	240	27	8.1	8.1	NUM
inlawrev-2996	240	28	-	-	PUNCT
inlawrev-2996	240	29	5	5	NUM
inlawrev-2996	240	30	-	-	SYM
inlawrev-2996	240	31	2	2	NUM
inlawrev-2996	240	32	.	.	NOUN
inlawrev-2996	240	33	43	43	NUM
inlawrev-2996	240	34	35	35	NUM
inlawrev-2996	240	35	.	.	PUNCT
inlawrev-2996	241	1	ind	ind	PROPN
inlawrev-2996	241	2	.	.	PUNCT
inlawrev-2996	242	1	code	code	PROPN
inlawrev-2996	242	2	§	§	PROPN
inlawrev-2996	242	3	33	33	NUM
inlawrev-2996	242	4	-	-	SYM
inlawrev-2996	242	5	3	3	NUM
inlawrev-2996	242	6	-	-	SYM
inlawrev-2996	242	7	5	5	NUM
inlawrev-2996	242	8	-	-	SYM
inlawrev-2996	242	9	2	2	NUM
inlawrev-2996	242	10	(	(	PUNCT
inlawrev-2996	242	11	1988	1988	NUM
inlawrev-2996	242	12	)	)	PUNCT
inlawrev-2996	242	13	.	.	PUNCT
inlawrev-2996	243	1	36	36	NUM
inlawrev-2996	243	2	.	.	PUNCT
inlawrev-2996	244	1	indianapolis	indianapolis	PROPN
inlawrev-2996	244	2	historic	historic	ADJ
inlawrev-2996	244	3	partners	partner	NOUN
inlawrev-2996	244	4	,	,	PUNCT
inlawrev-2996	244	5	563	563	NUM
inlawrev-2996	244	6	n.e.2d	n.e.2d	NOUN
inlawrev-2996	244	7	at	at	ADP
inlawrev-2996	244	8	1348	1348	NUM
inlawrev-2996	244	9	.	.	PUNCT
inlawrev-2996	245	1	37	37	NUM
inlawrev-2996	245	2	.	.	NOUN
inlawrev-2996	246	1	571	571	NUM
inlawrev-2996	246	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	246	3	1350	1350	NUM
inlawrev-2996	246	4	(	(	PUNCT
inlawrev-2996	246	5	ind	ind	NOUN
inlawrev-2996	246	6	.	.	PUNCT
inlawrev-2996	247	1	tax	tax	PROPN
inlawrev-2996	247	2	ct	ct	PROPN
inlawrev-2996	247	3	.	.	PROPN
inlawrev-2996	247	4	1991	1991	NUM
inlawrev-2996	247	5	)	)	PUNCT
inlawrev-2996	247	6	.	.	PUNCT
inlawrev-2996	248	1	38	38	NUM
inlawrev-2996	248	2	.	.	PUNCT
inlawrev-2996	249	1	ind	ind	PROPN
inlawrev-2996	249	2	.	.	PUNCT
inlawrev-2996	249	3	code	code	PROPN
inlawrev-2996	249	4	.	.	PUNCT
inlawrev-2996	250	1	§	§	PROPN
inlawrev-2996	250	2	6	6	NUM
inlawrev-2996	250	3	-	-	SYM
inlawrev-2996	250	4	8.1	8.1	NUM
inlawrev-2996	250	5	-	-	PUNCT
inlawrev-2996	250	6	9	9	NUM
inlawrev-2996	250	7	-	-	PUNCT
inlawrev-2996	250	8	l(a	l(a	NOUN
inlawrev-2996	250	9	)	)	PUNCT
inlawrev-2996	250	10	(	(	PUNCT
inlawrev-2996	250	11	1988	1988	NUM
inlawrev-2996	250	12	)	)	PUNCT
inlawrev-2996	250	13	.	.	PUNCT
inlawrev-2996	251	1	39	39	NUM
inlawrev-2996	251	2	.	.	PUNCT
inlawrev-2996	252	1	evansville	evansville	PROPN
inlawrev-2996	252	2	concrete	concrete	PROPN
inlawrev-2996	252	3	,	,	PUNCT
inlawrev-2996	252	4	571	571	NUM
inlawrev-2996	252	5	n.e.2d	n.e.2d	NOUN
inlawrev-2996	252	6	at	at	ADP
inlawrev-2996	252	7	1353	1353	NUM
inlawrev-2996	252	8	.	.	PUNCT
inlawrev-2996	253	1	40	40	NUM
inlawrev-2996	253	2	.	.	PUNCT
inlawrev-2996	254	1	i	i	PRON
inlawrev-2996	254	2	d.	d.	PROPN
inlawrev-2996	254	3	at	at	ADP
inlawrev-2996	254	4	1354	1354	NUM
inlawrev-2996	254	5	.	.	PUNCT
inlawrev-2996	255	1	41	41	NUM
inlawrev-2996	255	2	.	.	PUNCT
inlawrev-2996	256	1	tax	tax	NOUN
inlawrev-2996	256	2	policy	policy	NOUN
inlawrev-2996	256	3	directive	directive	NOUN
inlawrev-2996	256	4	u	u	NOUN
inlawrev-2996	256	5	1	1	NUM
inlawrev-2996	256	6	(	(	PUNCT
inlawrev-2996	256	7	august	august	PROPN
inlawrev-2996	256	8	1991	1991	NUM
inlawrev-2996	256	9	)	)	PUNCT
inlawrev-2996	256	10	(	(	PUNCT
inlawrev-2996	256	11	copy	copy	VERB
inlawrev-2996	256	12	on	on	ADP
inlawrev-2996	256	13	file	file	NOUN
inlawrev-2996	256	14	with	with	ADP
inlawrev-2996	256	15	john	john	PROPN
inlawrev-2996	256	16	r.	r.	PROPN
inlawrev-2996	256	17	maley	maley	PROPN
inlawrev-2996	256	18	)	)	PUNCT
inlawrev-2996	256	19	.	.	PUNCT
inlawrev-2996	257	1	42	42	NUM
inlawrev-2996	257	2	.	.	PUNCT
inlawrev-2996	258	1	i	i	PRON
inlawrev-2996	258	2	d.	d.	PROPN
inlawrev-2996	258	3	43	43	NUM
inlawrev-2996	258	4	.	.	PUNCT
inlawrev-2996	259	1	see	see	VERB
inlawrev-2996	259	2	ind	ind	PROPN
inlawrev-2996	259	3	.	.	PUNCT
inlawrev-2996	260	1	code	code	PROPN
inlawrev-2996	260	2	§	§	PROPN
inlawrev-2996	260	3	6	6	NUM
inlawrev-2996	260	4	-	-	SYM
inlawrev-2996	260	5	8.1	8.1	NUM
inlawrev-2996	260	6	-	-	PUNCT
inlawrev-2996	260	7	5	5	NUM
inlawrev-2996	260	8	-	-	SYM
inlawrev-2996	260	9	2	2	NUM
inlawrev-2996	260	10	(	(	PUNCT
inlawrev-2996	260	11	1988	1988	NUM
inlawrev-2996	260	12	)	)	PUNCT
inlawrev-2996	260	13	.	.	PUNCT
inlawrev-2996	261	1	1992	1992	NUM
inlawrev-2996	261	2	]	]	PUNCT
inlawrev-2996	261	3	tax	tax	NOUN
inlawrev-2996	261	4	1413	1413	NUM
inlawrev-2996	261	5	in	in	ADP
inlawrev-2996	261	6	a	a	DET
inlawrev-2996	261	7	substantive	substantive	ADJ
inlawrev-2996	261	8	matter	matter	NOUN
inlawrev-2996	261	9	,	,	PUNCT
inlawrev-2996	261	10	the	the	DET
inlawrev-2996	261	11	tax	tax	NOUN
inlawrev-2996	261	12	court	court	NOUN
inlawrev-2996	261	13	decided	decide	VERB
inlawrev-2996	261	14	in	in	ADP
inlawrev-2996	261	15	general	general	PROPN
inlawrev-2996	261	16	motors	motors	PROPN
inlawrev-2996	261	17	v.	v.	PROPN
inlawrev-2996	261	18	indiana	indiana	PROPN
inlawrev-2996	261	19	department	department	PROPN
inlawrev-2996	261	20	of	of	ADP
inlawrev-2996	261	21	state	state	PROPN
inlawrev-2996	261	22	revenue	revenue	NOUN
inlawrev-2996	261	23	,	,	PUNCT
inlawrev-2996	261	24	*	*	PUNCT
inlawrev-2996	261	25	*	*	PUNCT
inlawrev-2996	261	26	that	that	SCONJ
inlawrev-2996	261	27	gm	gm	PROPN
inlawrev-2996	261	28	's	's	PART
inlawrev-2996	261	29	purchases	purchase	NOUN
inlawrev-2996	261	30	of	of	ADP
inlawrev-2996	261	31	packing	pack	VERB
inlawrev-2996	261	32	materials	material	NOUN
inlawrev-2996	261	33	were	be	AUX
inlawrev-2996	261	34	exempt	exempt	ADJ
inlawrev-2996	261	35	from	from	ADP
inlawrev-2996	261	36	sales	sale	NOUN
inlawrev-2996	261	37	and	and	CCONJ
inlawrev-2996	261	38	use	use	VERB
inlawrev-2996	261	39	tax	tax	NOUN
inlawrev-2996	261	40	because	because	SCONJ
inlawrev-2996	261	41	they	they	PRON
inlawrev-2996	261	42	were	be	AUX
inlawrev-2996	261	43	used	use	VERB
inlawrev-2996	261	44	within	within	ADP
inlawrev-2996	261	45	an	an	DET
inlawrev-2996	261	46	integrated	integrate	VERB
inlawrev-2996	261	47	production	production	NOUN
inlawrev-2996	261	48	process	process	NOUN
inlawrev-2996	261	49	,	,	PUNCT
inlawrev-2996	261	50	notwithstanding	notwithstanding	SCONJ
inlawrev-2996	261	51	that	that	SCONJ
inlawrev-2996	261	52	these	these	DET
inlawrev-2996	261	53	component	component	NOUN
inlawrev-2996	261	54	parts	part	NOUN
inlawrev-2996	261	55	could	could	AUX
inlawrev-2996	261	56	have	have	AUX
inlawrev-2996	261	57	been	be	AUX
inlawrev-2996	261	58	sold	sell	VERB
inlawrev-2996	261	59	separately	separately	ADV
inlawrev-2996	261	60	on	on	ADP
inlawrev-2996	261	61	replacement	replacement	NOUN
inlawrev-2996	261	62	parts	part	NOUN
inlawrev-2996	261	63	markets.45	markets.45	VERB
inlawrev-2996	261	64	the	the	DET
inlawrev-2996	261	65	case	case	NOUN
inlawrev-2996	261	66	is	be	AUX
inlawrev-2996	261	67	significant	significant	ADJ
inlawrev-2996	261	68	not	not	PART
inlawrev-2996	261	69	only	only	ADV
inlawrev-2996	261	70	for	for	ADP
inlawrev-2996	261	71	the	the	DET
inlawrev-2996	261	72	amount	amount	NOUN
inlawrev-2996	261	73	at	at	ADP
inlawrev-2996	261	74	issue	issue	NOUN
inlawrev-2996	261	75	,	,	PUNCT
inlawrev-2996	261	76	which	which	PRON
inlawrev-2996	261	77	exceeded	exceed	VERB
inlawrev-2996	261	78	$	$	SYM
inlawrev-2996	261	79	450,000	450,000	NUM
inlawrev-2996	261	80	,	,	PUNCT
inlawrev-2996	261	81	but	but	CCONJ
inlawrev-2996	261	82	because	because	SCONJ
inlawrev-2996	261	83	it	it	PRON
inlawrev-2996	261	84	gives	give	VERB
inlawrev-2996	261	85	a	a	DET
inlawrev-2996	261	86	well	well	ADV
inlawrev-2996	261	87	-	-	PUNCT
inlawrev-2996	261	88	reasoned	reason	VERB
inlawrev-2996	261	89	interpretation	interpretation	NOUN
inlawrev-2996	261	90	of	of	ADP
inlawrev-2996	261	91	the	the	DET
inlawrev-2996	261	92	equipment	equipment	NOUN
inlawrev-2996	261	93	exemption	exemption	NOUN
inlawrev-2996	261	94	standard	standard	NOUN
inlawrev-2996	261	95	of	of	ADP
inlawrev-2996	261	96	indiana	indiana	PROPN
inlawrev-2996	261	97	code	code	PROPN
inlawrev-2996	261	98	section	section	NOUN
inlawrev-2996	261	99	6	6	NUM
inlawrev-2996	261	100	-	-	SYM
inlawrev-2996	261	101	2.5	2.5	NUM
inlawrev-2996	261	102	-	-	PUNCT
inlawrev-2996	261	103	53(b	53(b	NUM
inlawrev-2996	261	104	)	)	PUNCT
inlawrev-2996	261	105	.	.	PUNCT
inlawrev-2996	262	1	46	46	NUM
inlawrev-2996	263	1	the	the	DET
inlawrev-2996	263	2	tax	tax	NOUN
inlawrev-2996	263	3	court	court	NOUN
inlawrev-2996	263	4	easily	easily	ADV
inlawrev-2996	263	5	found	find	VERB
inlawrev-2996	263	6	the	the	DET
inlawrev-2996	263	7	packaging	packaging	NOUN
inlawrev-2996	263	8	materials	material	NOUN
inlawrev-2996	263	9	to	to	PART
inlawrev-2996	263	10	be	be	AUX
inlawrev-2996	263	11	directly	directly	ADV
inlawrev-2996	263	12	used	use	VERB
inlawrev-2996	263	13	in	in	ADP
inlawrev-2996	263	14	the	the	DET
inlawrev-2996	263	15	production	production	NOUN
inlawrev-2996	263	16	process	process	NOUN
inlawrev-2996	263	17	because	because	SCONJ
inlawrev-2996	263	18	they	they	PRON
inlawrev-2996	263	19	were	be	AUX
inlawrev-2996	263	20	an	an	DET
inlawrev-2996	263	21	essential	essential	ADJ
inlawrev-2996	263	22	and	and	CCONJ
inlawrev-2996	263	23	integral	integral	ADJ
inlawrev-2996	263	24	part	part	NOUN
inlawrev-2996	263	25	of	of	ADP
inlawrev-2996	263	26	an	an	DET
inlawrev-2996	263	27	integrated	integrate	VERB
inlawrev-2996	263	28	production	production	NOUN
inlawrev-2996	263	29	process.47	process.47	NOUN
inlawrev-2996	263	30	the	the	DET
inlawrev-2996	263	31	key	key	ADJ
inlawrev-2996	263	32	dispute	dispute	NOUN
inlawrev-2996	263	33	was	be	AUX
inlawrev-2996	263	34	whether	whether	SCONJ
inlawrev-2996	263	35	gm	gm	PROPN
inlawrev-2996	263	36	's	's	PART
inlawrev-2996	263	37	production	production	NOUN
inlawrev-2996	263	38	of	of	ADP
inlawrev-2996	263	39	an	an	DET
inlawrev-2996	263	40	automobile	automobile	NOUN
inlawrev-2996	263	41	,	,	PUNCT
inlawrev-2996	263	42	which	which	PRON
inlawrev-2996	263	43	occured	occur	VERB
inlawrev-2996	263	44	in	in	ADP
inlawrev-2996	263	45	various	various	ADJ
inlawrev-2996	263	46	stages	stage	NOUN
inlawrev-2996	263	47	and	and	CCONJ
inlawrev-2996	263	48	in	in	ADP
inlawrev-2996	263	49	various	various	ADJ
inlawrev-2996	263	50	facilities	facility	NOUN
inlawrev-2996	263	51	,	,	PUNCT
inlawrev-2996	263	52	was	be	AUX
inlawrev-2996	263	53	an	an	DET
inlawrev-2996	263	54	integrated	integrated	ADJ
inlawrev-2996	263	55	production	production	NOUN
inlawrev-2996	263	56	process	process	NOUN
inlawrev-2996	263	57	.	.	PUNCT
inlawrev-2996	264	1	the	the	DET
inlawrev-2996	264	2	court	court	NOUN
inlawrev-2996	264	3	found	find	VERB
inlawrev-2996	264	4	that	that	SCONJ
inlawrev-2996	264	5	it	it	PRON
inlawrev-2996	264	6	was	be	AUX
inlawrev-2996	264	7	,	,	PUNCT
inlawrev-2996	264	8	reasoning	reason	VERB
inlawrev-2996	264	9	that	that	SCONJ
inlawrev-2996	264	10	even	even	ADV
inlawrev-2996	264	11	though	though	SCONJ
inlawrev-2996	264	12	finished	finish	VERB
inlawrev-2996	264	13	component	component	NOUN
inlawrev-2996	264	14	parts	part	NOUN
inlawrev-2996	264	15	could	could	AUX
inlawrev-2996	264	16	be	be	AUX
inlawrev-2996	264	17	sold	sell	VERB
inlawrev-2996	264	18	in	in	ADP
inlawrev-2996	264	19	the	the	DET
inlawrev-2996	264	20	parts	part	NOUN
inlawrev-2996	264	21	market	market	NOUN
inlawrev-2996	264	22	,	,	PUNCT
inlawrev-2996	264	23	the	the	DET
inlawrev-2996	264	24	most	most	ADV
inlawrev-2996	264	25	marketable	marketable	ADJ
inlawrev-2996	264	26	product	product	NOUN
inlawrev-2996	264	27	was	be	AUX
inlawrev-2996	264	28	the	the	DET
inlawrev-2996	264	29	production	production	NOUN
inlawrev-2996	264	30	of	of	ADP
inlawrev-2996	264	31	an	an	DET
inlawrev-2996	264	32	automobile.48	automobile.48	NOUN
inlawrev-2996	264	33	further	far	ADV
inlawrev-2996	264	34	,	,	PUNCT
inlawrev-2996	264	35	taxing	tax	VERB
inlawrev-2996	264	36	the	the	DET
inlawrev-2996	264	37	packing	packing	NOUN
inlawrev-2996	264	38	materials	material	NOUN
inlawrev-2996	264	39	would	would	AUX
inlawrev-2996	264	40	result	result	VERB
inlawrev-2996	264	41	in	in	ADP
inlawrev-2996	264	42	tax	tax	NOUN
inlawrev-2996	264	43	pyramiding	pyramiding	NOUN
inlawrev-2996	264	44	,	,	PUNCT
inlawrev-2996	264	45	"	"	PUNCT
inlawrev-2996	264	46	the	the	DET
inlawrev-2996	264	47	exact	exact	ADJ
inlawrev-2996	264	48	evil	evil	NOUN
inlawrev-2996	264	49	the	the	DET
inlawrev-2996	264	50	legislature	legislature	NOUN
inlawrev-2996	264	51	intended	intend	VERB
inlawrev-2996	264	52	the	the	DET
inlawrev-2996	264	53	exemption	exemption	NOUN
inlawrev-2996	264	54	statutes	statute	NOUN
inlawrev-2996	264	55	to	to	PART
inlawrev-2996	264	56	prevent	prevent	VERB
inlawrev-2996	264	57	.	.	PUNCT
inlawrev-2996	265	1	"49	"49	PROPN
inlawrev-2996	265	2	thus	thus	ADV
inlawrev-2996	265	3	,	,	PUNCT
inlawrev-2996	265	4	general	general	ADJ
inlawrev-2996	265	5	motors	motors	PROPN
inlawrev-2996	265	6	serves	serve	VERB
inlawrev-2996	265	7	as	as	ADP
inlawrev-2996	265	8	a	a	DET
inlawrev-2996	265	9	guide	guide	NOUN
inlawrev-2996	265	10	for	for	ADP
inlawrev-2996	265	11	other	other	ADJ
inlawrev-2996	265	12	manufacturers	manufacturer	NOUN
inlawrev-2996	265	13	with	with	ADP
inlawrev-2996	265	14	similar	similar	ADJ
inlawrev-2996	265	15	production	production	NOUN
inlawrev-2996	265	16	processes	process	NOUN
inlawrev-2996	265	17	.	.	PUNCT
inlawrev-2996	266	1	no	no	ADV
inlawrev-2996	266	2	doubt	doubt	ADV
inlawrev-2996	266	3	,	,	PUNCT
inlawrev-2996	266	4	there	there	PRON
inlawrev-2996	266	5	are	be	VERB
inlawrev-2996	266	6	a	a	DET
inlawrev-2996	266	7	number	number	NOUN
inlawrev-2996	266	8	of	of	ADP
inlawrev-2996	266	9	industries	industry	NOUN
inlawrev-2996	266	10	besides	besides	SCONJ
inlawrev-2996	266	11	the	the	DET
inlawrev-2996	266	12	auto	auto	NOUN
inlawrev-2996	266	13	industry	industry	NOUN
inlawrev-2996	266	14	that	that	PRON
inlawrev-2996	266	15	have	have	VERB
inlawrev-2996	266	16	various	various	ADJ
inlawrev-2996	266	17	production	production	NOUN
inlawrev-2996	266	18	processes	process	NOUN
inlawrev-2996	266	19	occurring	occur	VERB
inlawrev-2996	266	20	at	at	ADP
inlawrev-2996	266	21	different	different	ADJ
inlawrev-2996	266	22	plants	plant	NOUN
inlawrev-2996	266	23	in	in	ADP
inlawrev-2996	266	24	different	different	ADJ
inlawrev-2996	266	25	locations	location	NOUN
inlawrev-2996	266	26	.	.	PUNCT
inlawrev-2996	267	1	the	the	DET
inlawrev-2996	267	2	general	general	ADJ
inlawrev-2996	267	3	motors	motor	NOUN
inlawrev-2996	267	4	decision	decision	NOUN
inlawrev-2996	267	5	could	could	AUX
inlawrev-2996	267	6	aid	aid	VERB
inlawrev-2996	267	7	in	in	ADP
inlawrev-2996	267	8	structuring	structure	VERB
inlawrev-2996	267	9	those	those	DET
inlawrev-2996	267	10	operations	operation	NOUN
inlawrev-2996	267	11	to	to	PART
inlawrev-2996	267	12	avoid	avoid	VERB
inlawrev-2996	267	13	sales	sale	NOUN
inlawrev-2996	267	14	and	and	CCONJ
inlawrev-2996	267	15	use	use	VERB
inlawrev-2996	267	16	taxes	taxis	NOUN
inlawrev-2996	267	17	at	at	ADP
inlawrev-2996	267	18	each	each	DET
inlawrev-2996	267	19	level	level	NOUN
inlawrev-2996	267	20	.	.	PUNCT
inlawrev-2996	268	1	c.	c.	NOUN
inlawrev-2996	268	2	income	income	NOUN
inlawrev-2996	268	3	taxes	taxis	NOUN
inlawrev-2996	268	4	in	in	ADP
inlawrev-2996	268	5	the	the	DET
inlawrev-2996	268	6	income	income	NOUN
inlawrev-2996	268	7	tax	tax	NOUN
inlawrev-2996	268	8	area	area	NOUN
inlawrev-2996	268	9	,	,	PUNCT
inlawrev-2996	268	10	three	three	NUM
inlawrev-2996	268	11	decisions	decision	NOUN
inlawrev-2996	268	12	were	be	AUX
inlawrev-2996	268	13	issued	issue	VERB
inlawrev-2996	268	14	by	by	ADP
inlawrev-2996	268	15	the	the	DET
inlawrev-2996	268	16	indiana	indiana	PROPN
inlawrev-2996	268	17	supreme	supreme	PROPN
inlawrev-2996	268	18	court	court	PROPN
inlawrev-2996	268	19	,	,	PUNCT
inlawrev-2996	268	20	with	with	ADP
inlawrev-2996	268	21	the	the	DET
inlawrev-2996	268	22	decision	decision	NOUN
inlawrev-2996	268	23	of	of	ADP
inlawrev-2996	268	24	the	the	DET
inlawrev-2996	268	25	indiana	indiana	PROPN
inlawrev-2996	268	26	tax	tax	PROPN
inlawrev-2996	268	27	court	court	NOUN
inlawrev-2996	268	28	affirmed	affirm	VERB
inlawrev-2996	268	29	each	each	DET
inlawrev-2996	268	30	time	time	NOUN
inlawrev-2996	268	31	.	.	PUNCT
inlawrev-2996	269	1	these	these	PRON
inlawrev-2996	269	2	are	be	AUX
inlawrev-2996	269	3	summarized	summarize	VERB
inlawrev-2996	269	4	as	as	SCONJ
inlawrev-2996	269	5	follows	follow	VERB
inlawrev-2996	269	6	:	:	PUNCT
inlawrev-2996	269	7	in	in	ADP
inlawrev-2996	269	8	hoosier	hoosier	PROPN
inlawrev-2996	269	9	energy	energy	NOUN
inlawrev-2996	269	10	rural	rural	PROPN
inlawrev-2996	269	11	electric	electric	PROPN
inlawrev-2996	269	12	cooperative	cooperative	PROPN
inlawrev-2996	269	13	,	,	PUNCT
inlawrev-2996	269	14	inc	inc	PROPN
inlawrev-2996	269	15	.	.	PROPN
inlawrev-2996	270	1	v.	v.	PROPN
inlawrev-2996	270	2	indiana	indiana	PROPN
inlawrev-2996	270	3	department	department	PROPN
inlawrev-2996	270	4	of	of	ADP
inlawrev-2996	270	5	state	state	PROPN
inlawrev-2996	270	6	revenue,50	revenue,50	NOUN
inlawrev-2996	270	7	the	the	DET
inlawrev-2996	270	8	court	court	NOUN
inlawrev-2996	270	9	affirmed	affirm	VERB
inlawrev-2996	270	10	judge	judge	PROPN
inlawrev-2996	270	11	fisher	fisher	PROPN
inlawrev-2996	270	12	's	's	PART
inlawrev-2996	270	13	ruling	ruling	NOUN
inlawrev-2996	270	14	,	,	PUNCT
inlawrev-2996	270	15	holding	hold	VERB
inlawrev-2996	270	16	that	that	DET
inlawrev-2996	270	17	imposition	imposition	NOUN
inlawrev-2996	270	18	of	of	ADP
inlawrev-2996	270	19	gross	gross	ADJ
inlawrev-2996	270	20	income	income	NOUN
inlawrev-2996	270	21	tax	tax	NOUN
inlawrev-2996	270	22	on	on	ADP
inlawrev-2996	270	23	the	the	DET
inlawrev-2996	270	24	interstate	interstate	ADJ
inlawrev-2996	270	25	sale	sale	NOUN
inlawrev-2996	270	26	of	of	ADP
inlawrev-2996	270	27	federal	federal	ADJ
inlawrev-2996	270	28	income	income	NOUN
inlawrev-2996	270	29	tax	tax	NOUN
inlawrev-2996	270	30	benefits	benefit	NOUN
inlawrev-2996	270	31	does	do	AUX
inlawrev-2996	270	32	not	not	PART
inlawrev-2996	270	33	violate	violate	VERB
inlawrev-2996	270	34	the	the	DET
inlawrev-2996	270	35	commerce	commerce	NOUN
inlawrev-2996	270	36	clause	clause	NOUN
inlawrev-2996	270	37	when	when	SCONJ
inlawrev-2996	270	38	the	the	DET
inlawrev-2996	270	39	seller	seller	NOUN
inlawrev-2996	270	40	and	and	CCONJ
inlawrev-2996	270	41	its	its	PRON
inlawrev-2996	270	42	property	property	NOUN
inlawrev-2996	270	43	had	have	VERB
inlawrev-2996	270	44	their	their	PRON
inlawrev-2996	270	45	situs	situs	PROPN
inlawrev-2996	270	46	in	in	ADP
inlawrev-2996	270	47	indiana	indiana	PROPN
inlawrev-2996	270	48	.	.	PUNCT
inlawrev-2996	271	1	51	51	NUM
inlawrev-2996	271	2	44	44	NUM
inlawrev-2996	271	3	.	.	PUNCT
inlawrev-2996	272	1	578	578	NUM
inlawrev-2996	272	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	272	3	399	399	NUM
inlawrev-2996	272	4	(	(	PUNCT
inlawrev-2996	272	5	ind	ind	NOUN
inlawrev-2996	272	6	.	.	PUNCT
inlawrev-2996	272	7	tax	tax	PROPN
inlawrev-2996	273	1	ct	ct	PROPN
inlawrev-2996	273	2	.	.	PROPN
inlawrev-2996	273	3	1991	1991	NUM
inlawrev-2996	273	4	)	)	PUNCT
inlawrev-2996	273	5	.	.	PUNCT
inlawrev-2996	274	1	45	45	NUM
inlawrev-2996	274	2	.	.	PUNCT
inlawrev-2996	275	1	i	i	PRON
inlawrev-2996	275	2	d.	d.	PROPN
inlawrev-2996	275	3	at	at	ADP
inlawrev-2996	275	4	405	405	NUM
inlawrev-2996	275	5	.	.	PUNCT
inlawrev-2996	276	1	46	46	NUM
inlawrev-2996	276	2	.	.	PUNCT
inlawrev-2996	277	1	see	see	VERB
inlawrev-2996	277	2	ind	ind	PROPN
inlawrev-2996	277	3	.	.	PUNCT
inlawrev-2996	278	1	code	code	PROPN
inlawrev-2996	278	2	§	§	PROPN
inlawrev-2996	278	3	6	6	NUM
inlawrev-2996	278	4	-	-	SYM
inlawrev-2996	278	5	2.5	2.5	NUM
inlawrev-2996	278	6	-	-	PUNCT
inlawrev-2996	278	7	5	5	NUM
inlawrev-2996	278	8	-	-	PUNCT
inlawrev-2996	278	9	3(b	3(b	NUM
inlawrev-2996	278	10	)	)	PUNCT
inlawrev-2996	278	11	(	(	PUNCT
inlawrev-2996	278	12	1988	1988	NUM
inlawrev-2996	278	13	)	)	PUNCT
inlawrev-2996	278	14	.	.	PUNCT
inlawrev-2996	279	1	47	47	NUM
inlawrev-2996	279	2	.	.	PUNCT
inlawrev-2996	280	1	general	general	PROPN
inlawrev-2996	280	2	motors	motors	PROPN
inlawrev-2996	280	3	,	,	PUNCT
inlawrev-2996	280	4	578	578	NUM
inlawrev-2996	280	5	n.e.2d	n.e.2d	NOUN
inlawrev-2996	280	6	at	at	ADP
inlawrev-2996	280	7	402	402	NUM
inlawrev-2996	280	8	.	.	PUNCT
inlawrev-2996	280	9	48	48	NUM
inlawrev-2996	280	10	.	.	PUNCT
inlawrev-2996	281	1	i	i	PRON
inlawrev-2996	281	2	d.	d.	PROPN
inlawrev-2996	281	3	at	at	ADP
inlawrev-2996	281	4	403	403	NUM
inlawrev-2996	281	5	.	.	PUNCT
inlawrev-2996	282	1	49	49	NUM
inlawrev-2996	282	2	.	.	PUNCT
inlawrev-2996	283	1	i	i	PRON
inlawrev-2996	283	2	d.	d.	PROPN
inlawrev-2996	283	3	at	at	ADP
inlawrev-2996	283	4	405	405	NUM
inlawrev-2996	283	5	.	.	PUNCT
inlawrev-2996	284	1	50	50	NUM
inlawrev-2996	284	2	.	.	X
inlawrev-2996	285	1	572	572	NUM
inlawrev-2996	285	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	285	3	481	481	NUM
inlawrev-2996	285	4	(	(	PUNCT
inlawrev-2996	285	5	ind	ind	NOUN
inlawrev-2996	285	6	.	.	PUNCT
inlawrev-2996	285	7	)	)	PUNCT
inlawrev-2996	285	8	,	,	PUNCT
inlawrev-2996	285	9	cert	cert	NOUN
inlawrev-2996	285	10	,	,	PUNCT
inlawrev-2996	285	11	denied	deny	VERB
inlawrev-2996	285	12	,	,	PUNCT
inlawrev-2996	285	13	112	112	NUM
inlawrev-2996	285	14	s.	s.	PROPN
inlawrev-2996	285	15	ct	ct	PROPN
inlawrev-2996	285	16	.	.	PROPN
inlawrev-2996	286	1	337	337	NUM
inlawrev-2996	286	2	(	(	PUNCT
inlawrev-2996	286	3	1991	1991	NUM
inlawrev-2996	286	4	)	)	PUNCT
inlawrev-2996	286	5	.	.	PUNCT
inlawrev-2996	287	1	51	51	NUM
inlawrev-2996	287	2	.	.	PUNCT
inlawrev-2996	288	1	i	i	PRON
inlawrev-2996	288	2	d.	d.	PROPN
inlawrev-2996	288	3	1414	1414	NUM
inlawrev-2996	288	4	indiana	indiana	PROPN
inlawrev-2996	288	5	law	law	PROPN
inlawrev-2996	288	6	review	review	NOUN
inlawrev-2996	289	1	[	[	X
inlawrev-2996	289	2	vol	vol	NOUN
inlawrev-2996	289	3	.	.	PUNCT
inlawrev-2996	290	1	25:1405	25:1405	NUM
inlawrev-2996	290	2	in	in	ADP
inlawrev-2996	290	3	hammond	hammond	NOUN
inlawrev-2996	290	4	lead	lead	NOUN
inlawrev-2996	290	5	products	product	NOUN
inlawrev-2996	290	6	v.	v.	ADP
inlawrev-2996	290	7	indiana	indiana	PROPN
inlawrev-2996	290	8	tax	tax	NOUN
inlawrev-2996	290	9	commissioners	commissioner	NOUN
inlawrev-2996	290	10	™	™	VERB
inlawrev-2996	290	11	the	the	DET
inlawrev-2996	290	12	court	court	NOUN
inlawrev-2996	290	13	affirmed	affirm	VERB
inlawrev-2996	290	14	judge	judge	PROPN
inlawrev-2996	290	15	fisher	fisher	PROPN
inlawrev-2996	290	16	's	's	PART
inlawrev-2996	290	17	ruling	ruling	NOUN
inlawrev-2996	290	18	that	that	SCONJ
inlawrev-2996	290	19	interest	interest	NOUN
inlawrev-2996	290	20	income	income	NOUN
inlawrev-2996	290	21	earned	earn	VERB
inlawrev-2996	290	22	under	under	ADP
inlawrev-2996	290	23	repurchase	repurchase	NOUN
inlawrev-2996	290	24	agreements	agreement	NOUN
inlawrev-2996	290	25	was	be	AUX
inlawrev-2996	290	26	subject	subject	ADJ
inlawrev-2996	290	27	to	to	ADP
inlawrev-2996	290	28	adjusted	adjust	VERB
inlawrev-2996	290	29	gross	gross	ADJ
inlawrev-2996	290	30	income	income	NOUN
inlawrev-2996	290	31	tax	tax	NOUN
inlawrev-2996	290	32	because	because	SCONJ
inlawrev-2996	290	33	the	the	DET
inlawrev-2996	290	34	plaintiff	plaintiff	NOUN
inlawrev-2996	290	35	corporation	corporation	NOUN
inlawrev-2996	290	36	was	be	AUX
inlawrev-2996	290	37	not	not	PART
inlawrev-2996	290	38	the	the	DET
inlawrev-2996	290	39	owner	owner	NOUN
inlawrev-2996	290	40	of	of	ADP
inlawrev-2996	290	41	securities	security	NOUN
inlawrev-2996	290	42	entitled	entitle	VERB
inlawrev-2996	290	43	to	to	ADP
inlawrev-2996	290	44	an	an	DET
inlawrev-2996	290	45	exemption	exemption	NOUN
inlawrev-2996	290	46	.	.	PUNCT
inlawrev-2996	291	1	53	53	NUM
inlawrev-2996	291	2	in	in	ADP
inlawrev-2996	291	3	department	department	NOUN
inlawrev-2996	291	4	of	of	ADP
inlawrev-2996	291	5	state	state	PROPN
inlawrev-2996	291	6	revenue	revenue	NOUN
inlawrev-2996	291	7	v.	v.	ADP
inlawrev-2996	291	8	chrome	chrome	PROPN
inlawrev-2996	291	9	deposit	deposit	PROPN
inlawrev-2996	291	10	co.	co.	PROPN
inlawrev-2996	291	11	,	,	PUNCT
inlawrev-2996	291	12	54	54	NUM
inlawrev-2996	291	13	the	the	DET
inlawrev-2996	291	14	supreme	supreme	PROPN
inlawrev-2996	291	15	court	court	PROPN
inlawrev-2996	291	16	affirmed	affirmed	PROPN
inlawrev-2996	291	17	judge	judge	PROPN
inlawrev-2996	291	18	fisher	fisher	PROPN
inlawrev-2996	291	19	's	's	PART
inlawrev-2996	291	20	ruling	ruling	NOUN
inlawrev-2996	291	21	for	for	ADP
inlawrev-2996	291	22	the	the	DET
inlawrev-2996	291	23	taxpayer	taxpayer	NOUN
inlawrev-2996	291	24	that	that	SCONJ
inlawrev-2996	291	25	the	the	DET
inlawrev-2996	291	26	taxpayer	taxpayer	NOUN
inlawrev-2996	291	27	was	be	AUX
inlawrev-2996	291	28	in	in	ADP
inlawrev-2996	291	29	the	the	DET
inlawrev-2996	291	30	business	business	NOUN
inlawrev-2996	291	31	of	of	ADP
inlawrev-2996	291	32	manufacturing	manufacture	VERB
inlawrev-2996	291	33	a	a	DET
inlawrev-2996	291	34	product	product	NOUN
inlawrev-2996	291	35	consumed	consume	VERB
inlawrev-2996	291	36	by	by	ADP
inlawrev-2996	291	37	its	its	PRON
inlawrev-2996	291	38	customers	customer	NOUN
inlawrev-2996	291	39	so	so	SCONJ
inlawrev-2996	291	40	as	as	SCONJ
inlawrev-2996	291	41	to	to	PART
inlawrev-2996	291	42	take	take	VERB
inlawrev-2996	291	43	advantage	advantage	NOUN
inlawrev-2996	291	44	of	of	ADP
inlawrev-2996	291	45	tax	tax	NOUN
inlawrev-2996	291	46	rates	rate	NOUN
inlawrev-2996	291	47	for	for	ADP
inlawrev-2996	291	48	wholesale	wholesale	ADJ
inlawrev-2996	291	49	sales	sale	NOUN
inlawrev-2996	291	50	and	and	CCONJ
inlawrev-2996	291	51	exemption	exemption	NOUN
inlawrev-2996	291	52	for	for	ADP
inlawrev-2996	291	53	equipment	equipment	NOUN
inlawrev-2996	291	54	used	use	VERB
inlawrev-2996	291	55	in	in	ADP
inlawrev-2996	291	56	manufacturing	manufacturing	NOUN
inlawrev-2996	291	57	.	.	PUNCT
inlawrev-2996	292	1	55	55	NUM
inlawrev-2996	292	2	the	the	DET
inlawrev-2996	292	3	supreme	supreme	PROPN
inlawrev-2996	292	4	court	court	PROPN
inlawrev-2996	292	5	simply	simply	ADV
inlawrev-2996	292	6	adopted	adopt	VERB
inlawrev-2996	292	7	judge	judge	PROPN
inlawrev-2996	292	8	fisher	fisher	PROPN
inlawrev-2996	292	9	's	's	PART
inlawrev-2996	292	10	opinion	opinion	NOUN
inlawrev-2996	292	11	on	on	ADP
inlawrev-2996	292	12	the	the	DET
inlawrev-2996	292	13	merits	merit	NOUN
inlawrev-2996	292	14	and	and	CCONJ
inlawrev-2996	292	15	incorporated	incorporate	VERB
inlawrev-2996	292	16	it	it	PRON
inlawrev-2996	292	17	by	by	ADP
inlawrev-2996	292	18	reference	reference	NOUN
inlawrev-2996	292	19	and	and	CCONJ
inlawrev-2996	292	20	then	then	ADV
inlawrev-2996	292	21	briefly	briefly	ADV
inlawrev-2996	292	22	explained	explain	VERB
inlawrev-2996	292	23	its	its	PRON
inlawrev-2996	292	24	rejection	rejection	NOUN
inlawrev-2996	292	25	of	of	ADP
inlawrev-2996	292	26	the	the	DET
inlawrev-2996	292	27	department	department	NOUN
inlawrev-2996	292	28	's	's	PART
inlawrev-2996	292	29	argument	argument	NOUN
inlawrev-2996	292	30	that	that	SCONJ
inlawrev-2996	292	31	the	the	DET
inlawrev-2996	292	32	tax	tax	NOUN
inlawrev-2996	292	33	court	court	NOUN
inlawrev-2996	292	34	had	have	AUX
inlawrev-2996	292	35	improperly	improperly	ADV
inlawrev-2996	292	36	decided	decide	VERB
inlawrev-2996	292	37	questions	question	NOUN
inlawrev-2996	292	38	of	of	ADP
inlawrev-2996	292	39	fact	fact	NOUN
inlawrev-2996	292	40	at	at	ADP
inlawrev-2996	292	41	summary	summary	NOUN
inlawrev-2996	292	42	judgment	judgment	NOUN
inlawrev-2996	292	43	.	.	PUNCT
inlawrev-2996	293	1	56	56	NUM
inlawrev-2996	293	2	at	at	ADP
inlawrev-2996	293	3	the	the	DET
inlawrev-2996	293	4	tax	tax	NOUN
inlawrev-2996	293	5	court	court	NOUN
inlawrev-2996	293	6	level	level	NOUN
inlawrev-2996	293	7	,	,	PUNCT
inlawrev-2996	293	8	the	the	DET
inlawrev-2996	293	9	only	only	ADJ
inlawrev-2996	293	10	income	income	NOUN
inlawrev-2996	293	11	tax	tax	NOUN
inlawrev-2996	293	12	decision	decision	NOUN
inlawrev-2996	293	13	of	of	ADP
inlawrev-2996	293	14	general	general	ADJ
inlawrev-2996	293	15	interest	interest	NOUN
inlawrev-2996	293	16	is	be	AUX
inlawrev-2996	293	17	caylor	caylor	NOUN
inlawrev-2996	293	18	-	-	PUNCT
inlawrev-2996	293	19	nickel	nickel	NOUN
inlawrev-2996	293	20	v.	v.	PROPN
inlawrev-2996	293	21	indiana	indiana	PROPN
inlawrev-2996	293	22	department	department	PROPN
inlawrev-2996	293	23	of	of	ADP
inlawrev-2996	293	24	state	state	PROPN
inlawrev-2996	293	25	revenue	revenue	NOUN
inlawrev-2996	293	26	,	,	PUNCT
inlawrev-2996	293	27	51	51	NUM
inlawrev-2996	293	28	wherein	wherein	SCONJ
inlawrev-2996	293	29	the	the	DET
inlawrev-2996	293	30	court	court	NOUN
inlawrev-2996	293	31	held	hold	VERB
inlawrev-2996	293	32	that	that	SCONJ
inlawrev-2996	293	33	the	the	DET
inlawrev-2996	293	34	timely	timely	ADJ
inlawrev-2996	293	35	filing	filing	NOUN
inlawrev-2996	293	36	of	of	ADP
inlawrev-2996	293	37	a	a	DET
inlawrev-2996	293	38	small	small	ADJ
inlawrev-2996	293	39	business	business	NOUN
inlawrev-2996	293	40	corporation	corporation	NOUN
inlawrev-2996	293	41	gross	gross	ADJ
inlawrev-2996	293	42	income	income	NOUN
inlawrev-2996	293	43	tax	tax	NOUN
inlawrev-2996	293	44	return	return	NOUN
inlawrev-2996	293	45	is	be	AUX
inlawrev-2996	293	46	not	not	PART
inlawrev-2996	293	47	a	a	DET
inlawrev-2996	293	48	condition	condition	NOUN
inlawrev-2996	293	49	precedent	precedent	NOUN
inlawrev-2996	293	50	to	to	ADP
inlawrev-2996	293	51	claiming	claim	VERB
inlawrev-2996	293	52	the	the	DET
inlawrev-2996	293	53	small	small	ADJ
inlawrev-2996	293	54	business	business	NOUN
inlawrev-2996	293	55	exemption	exemption	NOUN
inlawrev-2996	293	56	.	.	PUNCT
inlawrev-2996	294	1	58	58	NUM
inlawrev-2996	294	2	d.	d.	PROPN
inlawrev-2996	294	3	responsible	responsible	ADJ
inlawrev-2996	294	4	officer	officer	NOUN
inlawrev-2996	294	5	liability	liability	NOUN
inlawrev-2996	294	6	in	in	ADP
inlawrev-2996	294	7	ball	ball	PROPN
inlawrev-2996	294	8	v.	v.	PROPN
inlawrev-2996	294	9	indiana	indiana	PROPN
inlawrev-2996	294	10	department	department	PROPN
inlawrev-2996	294	11	of	of	ADP
inlawrev-2996	294	12	revenue,59	revenue,59	NOUN
inlawrev-2996	294	13	the	the	DET
inlawrev-2996	294	14	indiana	indiana	PROPN
inlawrev-2996	294	15	supreme	supreme	PROPN
inlawrev-2996	294	16	court	court	PROPN
inlawrev-2996	294	17	affirmed	affirm	VERB
inlawrev-2996	294	18	the	the	DET
inlawrev-2996	294	19	tax	tax	NOUN
inlawrev-2996	294	20	court	court	NOUN
inlawrev-2996	294	21	's	's	PART
inlawrev-2996	294	22	ruling	ruling	NOUN
inlawrev-2996	294	23	holding	hold	VERB
inlawrev-2996	294	24	a	a	DET
inlawrev-2996	294	25	corporate	corporate	ADJ
inlawrev-2996	294	26	officer	officer	NOUN
inlawrev-2996	294	27	responsible	responsible	ADJ
inlawrev-2996	294	28	for	for	ADP
inlawrev-2996	294	29	unpaid	unpaid	ADJ
inlawrev-2996	294	30	corporate	corporate	ADJ
inlawrev-2996	294	31	sales	sale	NOUN
inlawrev-2996	294	32	and	and	CCONJ
inlawrev-2996	294	33	withholding	withholding	NOUN
inlawrev-2996	294	34	taxes	taxis	NOUN
inlawrev-2996	294	35	.	.	PUNCT
inlawrev-2996	295	1	60	60	NUM
inlawrev-2996	295	2	ball	ball	NOUN
inlawrev-2996	295	3	was	be	AUX
inlawrev-2996	295	4	the	the	DET
inlawrev-2996	295	5	majority	majority	NOUN
inlawrev-2996	295	6	shareholder	shareholder	NOUN
inlawrev-2996	295	7	and	and	CCONJ
inlawrev-2996	295	8	chief	chief	ADJ
inlawrev-2996	295	9	executive	executive	NOUN
inlawrev-2996	295	10	of	of	ADP
inlawrev-2996	295	11	a	a	DET
inlawrev-2996	295	12	corporation	corporation	NOUN
inlawrev-2996	295	13	that	that	PRON
inlawrev-2996	295	14	failed	fail	VERB
inlawrev-2996	295	15	to	to	PART
inlawrev-2996	295	16	pay	pay	VERB
inlawrev-2996	295	17	sales	sale	NOUN
inlawrev-2996	295	18	and	and	CCONJ
inlawrev-2996	295	19	withholding	withholding	NOUN
inlawrev-2996	295	20	taxes	taxis	NOUN
inlawrev-2996	295	21	.	.	PUNCT
inlawrev-2996	296	1	there	there	PRON
inlawrev-2996	296	2	was	be	VERB
inlawrev-2996	296	3	never	never	ADV
inlawrev-2996	296	4	any	any	DET
inlawrev-2996	296	5	dispute	dispute	NOUN
inlawrev-2996	296	6	about	about	ADP
inlawrev-2996	296	7	his	his	PRON
inlawrev-2996	296	8	status	status	NOUN
inlawrev-2996	296	9	as	as	ADP
inlawrev-2996	296	10	a	a	DET
inlawrev-2996	296	11	responsible	responsible	ADJ
inlawrev-2996	296	12	officer	officer	NOUN
inlawrev-2996	296	13	for	for	ADP
inlawrev-2996	296	14	purposes	purpose	NOUN
inlawrev-2996	296	15	of	of	ADP
inlawrev-2996	296	16	indiana	indiana	PROPN
inlawrev-2996	296	17	tax	tax	NOUN
inlawrev-2996	296	18	law	law	NOUN
inlawrev-2996	296	19	.	.	PUNCT
inlawrev-2996	297	1	instead	instead	ADV
inlawrev-2996	297	2	,	,	PUNCT
inlawrev-2996	297	3	ball	ball	NOUN
inlawrev-2996	297	4	claimed	claim	VERB
inlawrev-2996	297	5	he	he	PRON
inlawrev-2996	297	6	was	be	AUX
inlawrev-2996	297	7	not	not	PART
inlawrev-2996	297	8	given	give	VERB
inlawrev-2996	297	9	proper	proper	ADJ
inlawrev-2996	297	10	notice	notice	NOUN
inlawrev-2996	297	11	of	of	ADP
inlawrev-2996	297	12	the	the	DET
inlawrev-2996	297	13	deficiencies	deficiency	NOUN
inlawrev-2996	297	14	and	and	CCONJ
inlawrev-2996	297	15	was	be	AUX
inlawrev-2996	297	16	thus	thus	ADV
inlawrev-2996	297	17	denied	deny	VERB
inlawrev-2996	297	18	due	due	ADJ
inlawrev-2996	297	19	process	process	NOUN
inlawrev-2996	297	20	.	.	PUNCT
inlawrev-2996	298	1	the	the	DET
inlawrev-2996	298	2	supreme	supreme	PROPN
inlawrev-2996	298	3	court	court	PROPN
inlawrev-2996	298	4	found	find	VERB
inlawrev-2996	298	5	no	no	DET
inlawrev-2996	298	6	due	due	ADJ
inlawrev-2996	298	7	process	process	NOUN
inlawrev-2996	298	8	violation	violation	NOUN
inlawrev-2996	298	9	,	,	PUNCT
inlawrev-2996	298	10	however	however	ADV
inlawrev-2996	298	11	,	,	PUNCT
inlawrev-2996	298	12	reasoning	reason	VERB
inlawrev-2996	298	13	that	that	SCONJ
inlawrev-2996	298	14	"	"	PUNCT
inlawrev-2996	298	15	separate	separate	ADJ
inlawrev-2996	298	16	and	and	CCONJ
inlawrev-2996	298	17	additional	additional	ADJ
inlawrev-2996	298	18	notice	notice	NOUN
inlawrev-2996	298	19	to	to	ADP
inlawrev-2996	298	20	the	the	DET
inlawrev-2996	298	21	responsible	responsible	ADJ
inlawrev-2996	298	22	officer	officer	NOUN
inlawrev-2996	298	23	of	of	ADP
inlawrev-2996	298	24	the	the	DET
inlawrev-2996	298	25	corporation	corporation	NOUN
inlawrev-2996	298	26	is	be	AUX
inlawrev-2996	298	27	not	not	PART
inlawrev-2996	298	28	required	require	VERB
inlawrev-2996	298	29	where	where	SCONJ
inlawrev-2996	298	30	there	there	PRON
inlawrev-2996	298	31	is	be	VERB
inlawrev-2996	298	32	timely	timely	ADJ
inlawrev-2996	298	33	notice	notice	NOUN
inlawrev-2996	298	34	to	to	ADP
inlawrev-2996	298	35	the	the	DET
inlawrev-2996	298	36	52	52	NUM
inlawrev-2996	298	37	.	.	PUNCT
inlawrev-2996	299	1	575	575	NUM
inlawrev-2996	299	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	299	3	998	998	NUM
inlawrev-2996	299	4	(	(	PUNCT
inlawrev-2996	299	5	ind	ind	NOUN
inlawrev-2996	299	6	.	.	PROPN
inlawrev-2996	299	7	1991	1991	NUM
inlawrev-2996	299	8	)	)	PUNCT
inlawrev-2996	299	9	.	.	PUNCT
inlawrev-2996	300	1	53	53	NUM
inlawrev-2996	300	2	.	.	PUNCT
inlawrev-2996	301	1	i	i	PRON
inlawrev-2996	301	2	d.	d.	PROPN
inlawrev-2996	301	3	at	at	ADP
inlawrev-2996	301	4	1001	1001	NUM
inlawrev-2996	301	5	.	.	PUNCT
inlawrev-2996	302	1	54	54	NUM
inlawrev-2996	302	2	.	.	NUM
inlawrev-2996	303	1	578	578	NUM
inlawrev-2996	303	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	303	3	643	643	NUM
inlawrev-2996	303	4	(	(	PUNCT
inlawrev-2996	303	5	ind	ind	NOUN
inlawrev-2996	303	6	.	.	PROPN
inlawrev-2996	303	7	1991	1991	NUM
inlawrev-2996	303	8	)	)	PUNCT
inlawrev-2996	303	9	.	.	PUNCT
inlawrev-2996	304	1	55	55	NUM
inlawrev-2996	304	2	.	.	PUNCT
inlawrev-2996	305	1	i	i	PRON
inlawrev-2996	305	2	d.	d.	PROPN
inlawrev-2996	305	3	at	at	ADP
inlawrev-2996	305	4	644	644	NUM
inlawrev-2996	305	5	.	.	PUNCT
inlawrev-2996	306	1	56	56	NUM
inlawrev-2996	306	2	.	.	PUNCT
inlawrev-2996	307	1	the	the	DET
inlawrev-2996	307	2	chrome	chrome	NOUN
inlawrev-2996	307	3	deposit	deposit	NOUN
inlawrev-2996	307	4	decision	decision	NOUN
inlawrev-2996	307	5	could	could	AUX
inlawrev-2996	307	6	well	well	ADV
inlawrev-2996	307	7	be	be	AUX
inlawrev-2996	307	8	a	a	DET
inlawrev-2996	307	9	barometer	barometer	NOUN
inlawrev-2996	307	10	of	of	ADP
inlawrev-2996	307	11	how	how	SCONJ
inlawrev-2996	307	12	much	much	ADJ
inlawrev-2996	307	13	(	(	PUNCT
inlawrev-2996	307	14	or	or	CCONJ
inlawrev-2996	307	15	how	how	SCONJ
inlawrev-2996	307	16	little	little	ADJ
inlawrev-2996	307	17	)	)	PUNCT
inlawrev-2996	307	18	attention	attention	NOUN
inlawrev-2996	307	19	will	will	AUX
inlawrev-2996	307	20	be	be	AUX
inlawrev-2996	307	21	given	give	VERB
inlawrev-2996	307	22	by	by	ADP
inlawrev-2996	307	23	the	the	DET
inlawrev-2996	307	24	supreme	supreme	PROPN
inlawrev-2996	307	25	court	court	PROPN
inlawrev-2996	307	26	to	to	ADP
inlawrev-2996	307	27	tax	tax	NOUN
inlawrev-2996	307	28	court	court	NOUN
inlawrev-2996	307	29	cases	case	NOUN
inlawrev-2996	307	30	now	now	ADV
inlawrev-2996	307	31	that	that	SCONJ
inlawrev-2996	307	32	appellate	appellate	ADJ
inlawrev-2996	307	33	rule	rule	NOUN
inlawrev-2996	307	34	18	18	NUM
inlawrev-2996	307	35	is	be	AUX
inlawrev-2996	307	36	on	on	ADP
inlawrev-2996	307	37	the	the	DET
inlawrev-2996	307	38	books	book	NOUN
inlawrev-2996	307	39	.	.	PUNCT
inlawrev-2996	308	1	57	57	NUM
inlawrev-2996	308	2	.	.	X
inlawrev-2996	309	1	569	569	NUM
inlawrev-2996	309	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	309	3	765	765	NUM
inlawrev-2996	309	4	(	(	PUNCT
inlawrev-2996	309	5	ind	ind	NOUN
inlawrev-2996	309	6	.	.	PUNCT
inlawrev-2996	310	1	tax	tax	PROPN
inlawrev-2996	310	2	ct	ct	PROPN
inlawrev-2996	310	3	.	.	PROPN
inlawrev-2996	310	4	1991	1991	NUM
inlawrev-2996	310	5	)	)	PUNCT
inlawrev-2996	310	6	.	.	PUNCT
inlawrev-2996	311	1	58	58	NUM
inlawrev-2996	311	2	.	.	PUNCT
inlawrev-2996	312	1	i	i	PRON
inlawrev-2996	312	2	d.	d.	PROPN
inlawrev-2996	312	3	at	at	ADP
inlawrev-2996	312	4	768	768	NUM
inlawrev-2996	312	5	-	-	SYM
inlawrev-2996	312	6	71	71	NUM
inlawrev-2996	312	7	.	.	PUNCT
inlawrev-2996	313	1	59	59	NUM
inlawrev-2996	313	2	.	.	NOUN
inlawrev-2996	313	3	563	563	NUM
inlawrev-2996	313	4	n.e.2d	n.e.2d	NOUN
inlawrev-2996	313	5	522	522	NUM
inlawrev-2996	313	6	(	(	PUNCT
inlawrev-2996	313	7	ind	ind	NOUN
inlawrev-2996	313	8	.	.	PUNCT
inlawrev-2996	313	9	1990	1990	NUM
inlawrev-2996	313	10	)	)	PUNCT
inlawrev-2996	313	11	.	.	PUNCT
inlawrev-2996	314	1	60	60	NUM
inlawrev-2996	314	2	.	.	PUNCT
inlawrev-2996	315	1	i	i	PRON
inlawrev-2996	315	2	d.	d.	PROPN
inlawrev-2996	315	3	at	at	ADP
inlawrev-2996	315	4	525	525	NUM
inlawrev-2996	315	5	.	.	NOUN
inlawrev-2996	315	6	1992	1992	NUM
inlawrev-2996	315	7	]	]	PUNCT
inlawrev-2996	315	8	tax	tax	NOUN
inlawrev-2996	315	9	1415	1415	NUM
inlawrev-2996	315	10	corporation	corporation	NOUN
inlawrev-2996	315	11	as	as	ADP
inlawrev-2996	315	12	the	the	DET
inlawrev-2996	315	13	[	[	X
inlawrev-2996	315	14	responsible	responsible	ADJ
inlawrev-2996	315	15	officer	officer	NOUN
inlawrev-2996	315	16	]	]	X
inlawrev-2996	315	17	statute	statute	NOUN
inlawrev-2996	315	18	is	be	AUX
inlawrev-2996	315	19	,	,	PUNCT
inlawrev-2996	315	20	ipso	ipso	ADV
inlawrev-2996	315	21	facto	facto	X
inlawrev-2996	315	22	,	,	PUNCT
inlawrev-2996	315	23	sufficient	sufficient	ADJ
inlawrev-2996	315	24	notice	notice	NOUN
inlawrev-2996	315	25	to	to	ADP
inlawrev-2996	315	26	the	the	DET
inlawrev-2996	315	27	responsible	responsible	ADJ
inlawrev-2996	315	28	officer	officer	NOUN
inlawrev-2996	315	29	that	that	SCONJ
inlawrev-2996	315	30	a	a	DET
inlawrev-2996	315	31	duty	duty	NOUN
inlawrev-2996	315	32	exists	exist	VERB
inlawrev-2996	315	33	to	to	PART
inlawrev-2996	315	34	remit	remit	VERB
inlawrev-2996	315	35	the	the	DET
inlawrev-2996	315	36	tax	tax	NOUN
inlawrev-2996	315	37	fund	fund	NOUN
inlawrev-2996	315	38	held	hold	VERB
inlawrev-2996	315	39	in	in	ADP
inlawrev-2996	315	40	trust	trust	NOUN
inlawrev-2996	315	41	.	.	PUNCT
inlawrev-2996	315	42	"	"	PUNCT
inlawrev-2996	316	1	61	61	NUM
inlawrev-2996	316	2	the	the	DET
inlawrev-2996	316	3	court	court	NOUN
inlawrev-2996	316	4	added	add	VERB
inlawrev-2996	316	5	:	:	PUNCT
inlawrev-2996	316	6	under	under	ADP
inlawrev-2996	316	7	i.c	i.c	PROPN
inlawrev-2996	316	8	.	.	PROPN
inlawrev-2996	316	9	6	6	NUM
inlawrev-2996	316	10	-	-	SYM
inlawrev-2996	316	11	2.5	2.5	NUM
inlawrev-2996	316	12	-	-	PUNCT
inlawrev-2996	316	13	9	9	NUM
inlawrev-2996	316	14	-	-	SYM
inlawrev-2996	316	15	3	3	NUM
inlawrev-2996	316	16	,	,	PUNCT
inlawrev-2996	316	17	only	only	ADV
inlawrev-2996	316	18	those	those	DET
inlawrev-2996	316	19	persons	person	NOUN
inlawrev-2996	316	20	who	who	PRON
inlawrev-2996	316	21	have	have	VERB
inlawrev-2996	316	22	a	a	DET
inlawrev-2996	316	23	duty	duty	NOUN
inlawrev-2996	316	24	to	to	PART
inlawrev-2996	316	25	remit	remit	VERB
inlawrev-2996	316	26	such	such	ADJ
inlawrev-2996	316	27	assessments	assessment	NOUN
inlawrev-2996	316	28	can	can	AUX
inlawrev-2996	316	29	be	be	AUX
inlawrev-2996	316	30	held	hold	VERB
inlawrev-2996	316	31	personally	personally	ADV
inlawrev-2996	316	32	liable	liable	ADJ
inlawrev-2996	316	33	for	for	ADP
inlawrev-2996	316	34	the	the	DET
inlawrev-2996	316	35	failure	failure	NOUN
inlawrev-2996	316	36	to	to	PART
inlawrev-2996	316	37	remit	remit	VERB
inlawrev-2996	316	38	those	those	DET
inlawrev-2996	316	39	taxes	taxis	NOUN
inlawrev-2996	316	40	that	that	PRON
inlawrev-2996	316	41	are	be	AUX
inlawrev-2996	316	42	to	to	PART
inlawrev-2996	316	43	be	be	AUX
inlawrev-2996	316	44	held	hold	VERB
inlawrev-2996	316	45	in	in	ADP
inlawrev-2996	316	46	trust	trust	NOUN
inlawrev-2996	316	47	for	for	ADP
inlawrev-2996	316	48	the	the	DET
inlawrev-2996	316	49	state	state	NOUN
inlawrev-2996	316	50	.	.	PUNCT
inlawrev-2996	317	1	thus	thus	ADV
inlawrev-2996	317	2	,	,	PUNCT
inlawrev-2996	317	3	because	because	SCONJ
inlawrev-2996	317	4	these	these	DET
inlawrev-2996	317	5	persons	person	NOUN
inlawrev-2996	317	6	serving	serve	VERB
inlawrev-2996	317	7	the	the	DET
inlawrev-2996	317	8	corporation	corporation	NOUN
inlawrev-2996	317	9	have	have	VERB
inlawrev-2996	317	10	direct	direct	ADJ
inlawrev-2996	317	11	and	and	CCONJ
inlawrev-2996	317	12	immediate	immediate	ADJ
inlawrev-2996	317	13	control	control	NOUN
inlawrev-2996	317	14	of	of	ADP
inlawrev-2996	317	15	the	the	DET
inlawrev-2996	317	16	internal	internal	ADJ
inlawrev-2996	317	17	corporate	corporate	ADJ
inlawrev-2996	317	18	processes	process	NOUN
inlawrev-2996	317	19	dealing	deal	VERB
inlawrev-2996	317	20	with	with	ADP
inlawrev-2996	317	21	these	these	DET
inlawrev-2996	317	22	entrusted	entrust	VERB
inlawrev-2996	317	23	funds	fund	NOUN
inlawrev-2996	317	24	,	,	PUNCT
inlawrev-2996	317	25	it	it	PRON
inlawrev-2996	317	26	may	may	AUX
inlawrev-2996	317	27	be	be	AUX
inlawrev-2996	317	28	safely	safely	ADV
inlawrev-2996	317	29	assumed	assume	VERB
inlawrev-2996	317	30	that	that	SCONJ
inlawrev-2996	317	31	they	they	PRON
inlawrev-2996	317	32	are	be	AUX
inlawrev-2996	317	33	aware	aware	ADJ
inlawrev-2996	317	34	of	of	ADP
inlawrev-2996	317	35	the	the	DET
inlawrev-2996	317	36	responsible	responsible	ADJ
inlawrev-2996	317	37	officer	officer	NOUN
inlawrev-2996	317	38	statute	statute	NOUN
inlawrev-2996	317	39	which	which	PRON
inlawrev-2996	317	40	is	be	AUX
inlawrev-2996	317	41	the	the	DET
inlawrev-2996	317	42	source	source	NOUN
inlawrev-2996	317	43	of	of	ADP
inlawrev-2996	317	44	their	their	PRON
inlawrev-2996	317	45	potential	potential	ADJ
inlawrev-2996	317	46	personal	personal	ADJ
inlawrev-2996	317	47	liability	liability	NOUN
inlawrev-2996	317	48	and	and	CCONJ
inlawrev-2996	317	49	that	that	SCONJ
inlawrev-2996	317	50	they	they	PRON
inlawrev-2996	317	51	are	be	AUX
inlawrev-2996	317	52	aware	aware	ADJ
inlawrev-2996	317	53	of	of	ADP
inlawrev-2996	317	54	and	and	CCONJ
inlawrev-2996	317	55	privy	privy	ADJ
inlawrev-2996	317	56	to	to	ADP
inlawrev-2996	317	57	corporate	corporate	ADJ
inlawrev-2996	317	58	correspondence	correspondence	NOUN
inlawrev-2996	317	59	relating	relate	VERB
inlawrev-2996	317	60	to	to	ADP
inlawrev-2996	317	61	their	their	PRON
inlawrev-2996	317	62	corporate	corporate	ADJ
inlawrev-2996	317	63	duties	duty	NOUN
inlawrev-2996	317	64	including	include	VERB
inlawrev-2996	317	65	notices	notice	NOUN
inlawrev-2996	317	66	of	of	ADP
inlawrev-2996	317	67	assessment	assessment	NOUN
inlawrev-2996	317	68	sent	send	VERB
inlawrev-2996	317	69	to	to	ADP
inlawrev-2996	317	70	the	the	DET
inlawrev-2996	317	71	corporation.62	corporation.62	NOUN
inlawrev-2996	317	72	moreover	moreover	ADV
inlawrev-2996	317	73	,	,	PUNCT
inlawrev-2996	317	74	the	the	DET
inlawrev-2996	317	75	court	court	NOUN
inlawrev-2996	317	76	noted	note	VERB
inlawrev-2996	317	77	that	that	SCONJ
inlawrev-2996	317	78	the	the	DET
inlawrev-2996	317	79	department	department	NOUN
inlawrev-2996	317	80	had	have	AUX
inlawrev-2996	317	81	tried	try	VERB
inlawrev-2996	317	82	on	on	ADP
inlawrev-2996	317	83	several	several	ADJ
inlawrev-2996	317	84	occasions	occasion	NOUN
inlawrev-2996	317	85	to	to	PART
inlawrev-2996	317	86	serve	serve	VERB
inlawrev-2996	317	87	ball	ball	NOUN
inlawrev-2996	317	88	with	with	ADP
inlawrev-2996	317	89	personal	personal	ADJ
inlawrev-2996	317	90	notice	notice	NOUN
inlawrev-2996	317	91	by	by	ADP
inlawrev-2996	317	92	certified	certified	ADJ
inlawrev-2996	317	93	mail	mail	NOUN
inlawrev-2996	317	94	.	.	PUNCT
inlawrev-2996	318	1	63	63	NUM
inlawrev-2996	318	2	the	the	DET
inlawrev-2996	318	3	decision	decision	NOUN
inlawrev-2996	318	4	thus	thus	ADV
inlawrev-2996	318	5	stands	stand	VERB
inlawrev-2996	318	6	as	as	ADP
inlawrev-2996	318	7	a	a	DET
inlawrev-2996	318	8	warning	warning	NOUN
inlawrev-2996	318	9	to	to	ADP
inlawrev-2996	318	10	responsible	responsible	ADJ
inlawrev-2996	318	11	officers	officer	NOUN
inlawrev-2996	318	12	to	to	PART
inlawrev-2996	318	13	ensure	ensure	VERB
inlawrev-2996	318	14	that	that	SCONJ
inlawrev-2996	318	15	the	the	DET
inlawrev-2996	318	16	corporation	corporation	NOUN
inlawrev-2996	318	17	remits	remit	VERB
inlawrev-2996	318	18	such	such	ADJ
inlawrev-2996	318	19	taxes	taxis	NOUN
inlawrev-2996	318	20	.	.	PUNCT
inlawrev-2996	319	1	e.	e.	PROPN
inlawrev-2996	319	2	interest	interest	PROPN
inlawrev-2996	319	3	in	in	ADP
inlawrev-2996	319	4	the	the	DET
inlawrev-2996	319	5	general	general	PROPN
inlawrev-2996	319	6	motors	motors	PROPN
inlawrev-2996	319	7	case	case	NOUN
inlawrev-2996	319	8	discussed	discuss	VERB
inlawrev-2996	319	9	previously	previously	ADV
inlawrev-2996	319	10	,	,	PUNCT
inlawrev-2996	319	11	the	the	DET
inlawrev-2996	319	12	tax	tax	NOUN
inlawrev-2996	319	13	court	court	NOUN
inlawrev-2996	319	14	also	also	ADV
inlawrev-2996	319	15	decided	decide	VERB
inlawrev-2996	319	16	that	that	SCONJ
inlawrev-2996	319	17	gm	gm	PROPN
inlawrev-2996	319	18	was	be	AUX
inlawrev-2996	319	19	entitled	entitle	VERB
inlawrev-2996	319	20	to	to	PART
inlawrev-2996	319	21	receive	receive	VERB
inlawrev-2996	319	22	interest	interest	NOUN
inlawrev-2996	319	23	on	on	ADP
inlawrev-2996	319	24	the	the	DET
inlawrev-2996	319	25	interest	interest	NOUN
inlawrev-2996	319	26	portion	portion	NOUN
inlawrev-2996	319	27	of	of	ADP
inlawrev-2996	319	28	its	its	PRON
inlawrev-2996	319	29	overpayment	overpayment	NOUN
inlawrev-2996	319	30	.	.	PUNCT
inlawrev-2996	320	1	64	64	NUM
inlawrev-2996	320	2	this	this	PRON
inlawrev-2996	320	3	sounds	sound	VERB
inlawrev-2996	320	4	confusing	confuse	VERB
inlawrev-2996	320	5	at	at	ADP
inlawrev-2996	320	6	first	first	ADV
inlawrev-2996	320	7	,	,	PUNCT
inlawrev-2996	320	8	but	but	CCONJ
inlawrev-2996	320	9	on	on	ADP
inlawrev-2996	320	10	further	further	ADJ
inlawrev-2996	320	11	review	review	NOUN
inlawrev-2996	320	12	it	it	PRON
inlawrev-2996	320	13	is	be	AUX
inlawrev-2996	320	14	not	not	PART
inlawrev-2996	320	15	.	.	PUNCT
inlawrev-2996	321	1	gm	gm	PROPN
inlawrev-2996	321	2	had	have	AUX
inlawrev-2996	321	3	paid	pay	VERB
inlawrev-2996	321	4	additional	additional	ADJ
inlawrev-2996	321	5	tax	tax	NOUN
inlawrev-2996	321	6	and	and	CCONJ
inlawrev-2996	321	7	interest	interest	NOUN
inlawrev-2996	321	8	on	on	ADP
inlawrev-2996	321	9	the	the	DET
inlawrev-2996	321	10	tax	tax	NOUN
inlawrev-2996	321	11	.	.	PUNCT
inlawrev-2996	322	1	prior	prior	ADV
inlawrev-2996	322	2	to	to	ADP
inlawrev-2996	322	3	trial	trial	NOUN
inlawrev-2996	322	4	,	,	PUNCT
inlawrev-2996	322	5	the	the	DET
inlawrev-2996	322	6	department	department	NOUN
inlawrev-2996	322	7	determined	determine	VERB
inlawrev-2996	322	8	that	that	SCONJ
inlawrev-2996	322	9	a	a	DET
inlawrev-2996	322	10	portion	portion	NOUN
inlawrev-2996	322	11	of	of	ADP
inlawrev-2996	322	12	the	the	DET
inlawrev-2996	322	13	tax	tax	NOUN
inlawrev-2996	322	14	was	be	AUX
inlawrev-2996	322	15	wrongfully	wrongfully	ADV
inlawrev-2996	322	16	assessed	assess	VERB
inlawrev-2996	322	17	and	and	CCONJ
inlawrev-2996	322	18	thus	thus	ADV
inlawrev-2996	322	19	,	,	PUNCT
inlawrev-2996	322	20	refunded	refund	VERB
inlawrev-2996	322	21	that	that	SCONJ
inlawrev-2996	322	22	tax	tax	NOUN
inlawrev-2996	322	23	and	and	CCONJ
inlawrev-2996	322	24	the	the	DET
inlawrev-2996	322	25	interest	interest	NOUN
inlawrev-2996	322	26	gm	gm	PROPN
inlawrev-2996	322	27	had	have	AUX
inlawrev-2996	322	28	paid	pay	VERB
inlawrev-2996	322	29	.	.	PUNCT
inlawrev-2996	323	1	the	the	DET
inlawrev-2996	323	2	department	department	NOUN
inlawrev-2996	323	3	did	do	AUX
inlawrev-2996	323	4	not	not	PART
inlawrev-2996	323	5	,	,	PUNCT
inlawrev-2996	323	6	however	however	ADV
inlawrev-2996	323	7	,	,	PUNCT
inlawrev-2996	323	8	pay	pay	VERB
inlawrev-2996	323	9	refund	refund	NOUN
inlawrev-2996	323	10	interest	interest	NOUN
inlawrev-2996	323	11	on	on	ADP
inlawrev-2996	323	12	the	the	DET
inlawrev-2996	323	13	deficiency	deficiency	NOUN
inlawrev-2996	323	14	interest	interest	NOUN
inlawrev-2996	323	15	for	for	ADP
inlawrev-2996	323	16	the	the	DET
inlawrev-2996	323	17	amount	amount	NOUN
inlawrev-2996	323	18	of	of	ADP
inlawrev-2996	323	19	time	time	NOUN
inlawrev-2996	323	20	gm	gm	PROPN
inlawrev-2996	323	21	held	hold	VERB
inlawrev-2996	323	22	that	that	DET
inlawrev-2996	323	23	money	money	NOUN
inlawrev-2996	323	24	(	(	PUNCT
inlawrev-2996	323	25	the	the	DET
inlawrev-2996	323	26	deficiency	deficiency	NOUN
inlawrev-2996	323	27	interest	interest	NOUN
inlawrev-2996	323	28	payment	payment	NOUN
inlawrev-2996	323	29	)	)	PUNCT
inlawrev-2996	323	30	.	.	PUNCT
inlawrev-2996	324	1	the	the	DET
inlawrev-2996	324	2	tax	tax	NOUN
inlawrev-2996	324	3	court	court	NOUN
inlawrev-2996	324	4	ordered	order	VERB
inlawrev-2996	324	5	the	the	DET
inlawrev-2996	324	6	department	department	NOUN
inlawrev-2996	324	7	to	to	PART
inlawrev-2996	324	8	pay	pay	VERB
inlawrev-2996	324	9	interest	interest	NOUN
inlawrev-2996	324	10	on	on	ADP
inlawrev-2996	324	11	this	this	DET
inlawrev-2996	324	12	money	money	NOUN
inlawrev-2996	324	13	,	,	PUNCT
inlawrev-2996	324	14	reasoning	reason	VERB
inlawrev-2996	324	15	that	that	SCONJ
inlawrev-2996	324	16	there	there	PRON
inlawrev-2996	324	17	is	be	VERB
inlawrev-2996	324	18	a	a	DET
inlawrev-2996	324	19	common	common	ADJ
inlawrev-2996	324	20	-	-	PUNCT
inlawrev-2996	324	21	law	law	NOUN
inlawrev-2996	324	22	right	right	NOUN
inlawrev-2996	324	23	to	to	PART
inlawrev-2996	324	24	receive	receive	VERB
inlawrev-2996	324	25	interest	interest	NOUN
inlawrev-2996	324	26	as	as	ADP
inlawrev-2996	324	27	damages	damage	NOUN
inlawrev-2996	324	28	on	on	ADP
inlawrev-2996	324	29	money	money	NOUN
inlawrev-2996	324	30	owed	owe	VERB
inlawrev-2996	324	31	or	or	CCONJ
inlawrev-2996	324	32	withheld	withhold	VERB
inlawrev-2996	324	33	and	and	CCONJ
inlawrev-2996	324	34	thai	thai	PROPN
inlawrev-2996	324	35	;	;	PUNCT
inlawrev-2996	324	36	the	the	DET
inlawrev-2996	324	37	taxing	tax	VERB
inlawrev-2996	324	38	statutes	statute	NOUN
inlawrev-2996	324	39	do	do	AUX
inlawrev-2996	324	40	not	not	PART
inlawrev-2996	324	41	abrogate	abrogate	VERB
inlawrev-2996	324	42	this	this	DET
inlawrev-2996	324	43	right	right	NOUN
inlawrev-2996	324	44	.	.	PUNCT
inlawrev-2996	325	1	65	65	NUM
inlawrev-2996	326	1	the	the	DET
inlawrev-2996	326	2	court	court	NOUN
inlawrev-2996	326	3	further	far	ADV
inlawrev-2996	326	4	held	hold	VERB
inlawrev-2996	326	5	that	that	SCONJ
inlawrev-2996	326	6	interest	interest	NOUN
inlawrev-2996	326	7	paid	pay	VERB
inlawrev-2996	326	8	on	on	ADP
inlawrev-2996	326	9	the	the	DET
inlawrev-2996	326	10	interest	interest	NOUN
inlawrev-2996	326	11	deficiency	deficiency	NOUN
inlawrev-2996	326	12	would	would	AUX
inlawrev-2996	326	13	not	not	PART
inlawrev-2996	326	14	constitute	constitute	VERB
inlawrev-2996	326	15	impermissible	impermissible	ADJ
inlawrev-2996	326	16	compound	compound	NOUN
inlawrev-2996	326	17	interest	interest	NOUN
inlawrev-2996	326	18	.	.	PUNCT
inlawrev-2996	327	1	66	66	NUM
inlawrev-2996	327	2	com61	com61	ADJ
inlawrev-2996	327	3	.	.	PUNCT
inlawrev-2996	328	1	i	i	PRON
inlawrev-2996	328	2	d.	d.	PROPN
inlawrev-2996	328	3	at	at	ADP
inlawrev-2996	328	4	524	524	NUM
inlawrev-2996	328	5	(	(	PUNCT
inlawrev-2996	328	6	citing	cite	VERB
inlawrev-2996	328	7	van	van	PROPN
inlawrev-2996	328	8	orman	orman	PROPN
inlawrev-2996	328	9	v.	v.	PROPN
inlawrev-2996	328	10	state	state	PROPN
inlawrev-2996	328	11	,	,	PUNCT
inlawrev-2996	328	12	416	416	NUM
inlawrev-2996	328	13	n.e.2d	n.e.2d	NOUN
inlawrev-2996	328	14	1301	1301	NUM
inlawrev-2996	328	15	(	(	PUNCT
inlawrev-2996	328	16	ind	ind	NOUN
inlawrev-2996	328	17	.	.	PUNCT
inlawrev-2996	329	1	ct	ct	PROPN
inlawrev-2996	329	2	.	.	PUNCT
inlawrev-2996	330	1	app	app	PROPN
inlawrev-2996	330	2	.	.	PROPN
inlawrev-2996	330	3	1981	1981	NUM
inlawrev-2996	330	4	)	)	PUNCT
inlawrev-2996	330	5	)	)	PUNCT
inlawrev-2996	330	6	.	.	PUNCT
inlawrev-2996	331	1	62	62	NUM
inlawrev-2996	331	2	.	.	PUNCT
inlawrev-2996	332	1	i	i	PRON
inlawrev-2996	332	2	d.	d.	PROPN
inlawrev-2996	332	3	63	63	NUM
inlawrev-2996	332	4	.	.	PUNCT
inlawrev-2996	333	1	i	i	PRON
inlawrev-2996	333	2	d.	d.	PROPN
inlawrev-2996	333	3	64	64	NUM
inlawrev-2996	333	4	.	.	PUNCT
inlawrev-2996	334	1	general	general	PROPN
inlawrev-2996	334	2	motors	motors	PROPN
inlawrev-2996	334	3	v.	v.	PROPN
inlawrev-2996	334	4	indiana	indiana	PROPN
inlawrev-2996	334	5	dep't	dep't	PROPN
inlawrev-2996	334	6	of	of	ADP
inlawrev-2996	334	7	state	state	NOUN
inlawrev-2996	334	8	revenue	revenue	NOUN
inlawrev-2996	334	9	,	,	PUNCT
inlawrev-2996	334	10	578	578	NUM
inlawrev-2996	334	11	n.e.2d	n.e.2d	NOUN
inlawrev-2996	334	12	399	399	NUM
inlawrev-2996	334	13	(	(	PUNCT
inlawrev-2996	334	14	ind	ind	NOUN
inlawrev-2996	334	15	.	.	PUNCT
inlawrev-2996	335	1	tax	tax	PROPN
inlawrev-2996	335	2	ct	ct	PROPN
inlawrev-2996	335	3	.	.	PROPN
inlawrev-2996	335	4	1991	1991	NUM
inlawrev-2996	335	5	)	)	PUNCT
inlawrev-2996	335	6	.	.	PUNCT
inlawrev-2996	336	1	65	65	NUM
inlawrev-2996	336	2	.	.	PUNCT
inlawrev-2996	337	1	i	i	PRON
inlawrev-2996	337	2	d.	d.	PROPN
inlawrev-2996	337	3	at	at	ADP
inlawrev-2996	337	4	405	405	NUM
inlawrev-2996	337	5	-	-	SYM
inlawrev-2996	337	6	08	08	NUM
inlawrev-2996	337	7	.	.	PUNCT
inlawrev-2996	338	1	66	66	NUM
inlawrev-2996	338	2	.	.	PUNCT
inlawrev-2996	339	1	i	i	PRON
inlawrev-2996	339	2	d.	d.	PROPN
inlawrev-2996	339	3	at	at	ADP
inlawrev-2996	339	4	408	408	NUM
inlawrev-2996	339	5	.	.	PUNCT
inlawrev-2996	340	1	1416	1416	NUM
inlawrev-2996	340	2	indiana	indiana	PROPN
inlawrev-2996	340	3	law	law	PROPN
inlawrev-2996	340	4	review	review	NOUN
inlawrev-2996	340	5	[	[	X
inlawrev-2996	340	6	vol	vol	NOUN
inlawrev-2996	340	7	.	.	PUNCT
inlawrev-2996	341	1	25:1405	25:1405	NUM
inlawrev-2996	341	2	pound	pound	NOUN
inlawrev-2996	341	3	interest	interest	NOUN
inlawrev-2996	341	4	,	,	PUNCT
inlawrev-2996	341	5	the	the	DET
inlawrev-2996	341	6	court	court	NOUN
inlawrev-2996	341	7	noted	note	VERB
inlawrev-2996	341	8	,	,	PUNCT
inlawrev-2996	341	9	is	be	AUX
inlawrev-2996	341	10	interest	interest	NOUN
inlawrev-2996	341	11	paid	pay	VERB
inlawrev-2996	341	12	by	by	ADP
inlawrev-2996	341	13	a	a	DET
inlawrev-2996	341	14	payor	payor	NOUN
inlawrev-2996	341	15	on	on	ADP
inlawrev-2996	341	16	interest	interest	NOUN
inlawrev-2996	341	17	the	the	DET
inlawrev-2996	341	18	payor	payor	NOUN
inlawrev-2996	341	19	has	have	AUX
inlawrev-2996	341	20	previously	previously	ADV
inlawrev-2996	341	21	paid	pay	VERB
inlawrev-2996	341	22	.	.	PUNCT
inlawrev-2996	342	1	67	67	NUM
inlawrev-2996	342	2	by	by	ADP
inlawrev-2996	342	3	contrast	contrast	NOUN
inlawrev-2996	342	4	,	,	PUNCT
inlawrev-2996	342	5	simple	simple	ADJ
inlawrev-2996	342	6	interest	interest	NOUN
inlawrev-2996	342	7	is	be	AUX
inlawrev-2996	342	8	interest	interest	NOUN
inlawrev-2996	342	9	paid	pay	VERB
inlawrev-2996	342	10	by	by	ADP
inlawrev-2996	342	11	the	the	DET
inlawrev-2996	342	12	payor	payor	NOUN
inlawrev-2996	342	13	(	(	PUNCT
inlawrev-2996	342	14	here	here	ADV
inlawrev-2996	342	15	the	the	DET
inlawrev-2996	342	16	department	department	NOUN
inlawrev-2996	342	17	)	)	PUNCT
inlawrev-2996	342	18	on	on	ADP
inlawrev-2996	342	19	money	money	NOUN
inlawrev-2996	342	20	previously	previously	ADV
inlawrev-2996	342	21	paid	pay	VERB
inlawrev-2996	342	22	by	by	ADP
inlawrev-2996	342	23	the	the	DET
inlawrev-2996	342	24	payee	payee	NOUN
inlawrev-2996	342	25	(	(	PUNCT
inlawrev-2996	342	26	here	here	ADV
inlawrev-2996	342	27	gm	gm	PROPN
inlawrev-2996	342	28	)	)	PUNCT
inlawrev-2996	342	29	,	,	PUNCT
inlawrev-2996	342	30	whether	whether	SCONJ
inlawrev-2996	342	31	the	the	DET
inlawrev-2996	342	32	money	money	NOUN
inlawrev-2996	342	33	represents	represent	VERB
inlawrev-2996	342	34	tax	tax	NOUN
inlawrev-2996	342	35	,	,	PUNCT
inlawrev-2996	342	36	interest	interest	NOUN
inlawrev-2996	342	37	,	,	PUNCT
inlawrev-2996	342	38	penalties	penalty	NOUN
inlawrev-2996	342	39	,	,	PUNCT
inlawrev-2996	342	40	or	or	CCONJ
inlawrev-2996	342	41	some	some	DET
inlawrev-2996	342	42	other	other	ADJ
inlawrev-2996	342	43	classification	classification	NOUN
inlawrev-2996	342	44	.	.	PUNCT
inlawrev-2996	343	1	68	68	NUM
inlawrev-2996	343	2	thus	thus	ADV
inlawrev-2996	343	3	,	,	PUNCT
inlawrev-2996	343	4	taxpayers	taxpayer	NOUN
inlawrev-2996	343	5	who	who	PRON
inlawrev-2996	343	6	have	have	AUX
inlawrev-2996	343	7	previously	previously	ADV
inlawrev-2996	343	8	paid	pay	VERB
inlawrev-2996	343	9	money	money	NOUN
inlawrev-2996	343	10	to	to	ADP
inlawrev-2996	343	11	the	the	DET
inlawrev-2996	343	12	state	state	NOUN
inlawrev-2996	343	13	in	in	ADP
inlawrev-2996	343	14	the	the	DET
inlawrev-2996	343	15	form	form	NOUN
inlawrev-2996	343	16	of	of	ADP
inlawrev-2996	343	17	interest	interest	NOUN
inlawrev-2996	343	18	are	be	AUX
inlawrev-2996	343	19	entitled	entitle	VERB
inlawrev-2996	343	20	to	to	PART
inlawrev-2996	343	21	and	and	CCONJ
inlawrev-2996	343	22	should	should	AUX
inlawrev-2996	343	23	seek	seek	VERB
inlawrev-2996	343	24	to	to	PART
inlawrev-2996	343	25	recover	recover	VERB
inlawrev-2996	343	26	interest	interest	NOUN
inlawrev-2996	343	27	on	on	ADP
inlawrev-2996	343	28	that	that	DET
inlawrev-2996	343	29	money	money	NOUN
inlawrev-2996	343	30	when	when	SCONJ
inlawrev-2996	343	31	it	it	PRON
inlawrev-2996	343	32	is	be	AUX
inlawrev-2996	343	33	recovered	recover	VERB
inlawrev-2996	343	34	.	.	PUNCT
inlawrev-2996	344	1	the	the	DET
inlawrev-2996	344	2	general	general	ADJ
inlawrev-2996	344	3	motors	motor	NOUN
inlawrev-2996	344	4	decision	decision	NOUN
inlawrev-2996	344	5	recognizes	recognize	VERB
inlawrev-2996	344	6	that	that	SCONJ
inlawrev-2996	344	7	this	this	PRON
inlawrev-2996	344	8	is	be	AUX
inlawrev-2996	344	9	proper	proper	ADJ
inlawrev-2996	344	10	,	,	PUNCT
inlawrev-2996	344	11	and	and	CCONJ
inlawrev-2996	344	12	it	it	PRON
inlawrev-2996	344	13	makes	make	VERB
inlawrev-2996	344	14	sense	sense	NOUN
inlawrev-2996	344	15	as	as	SCONJ
inlawrev-2996	344	16	the	the	DET
inlawrev-2996	344	17	taxpayer	taxpayer	NOUN
inlawrev-2996	344	18	has	have	AUX
inlawrev-2996	344	19	been	be	AUX
inlawrev-2996	344	20	without	without	ADP
inlawrev-2996	344	21	that	that	DET
inlawrev-2996	344	22	money	money	NOUN
inlawrev-2996	344	23	(	(	PUNCT
inlawrev-2996	344	24	and	and	CCONJ
inlawrev-2996	344	25	the	the	DET
inlawrev-2996	344	26	state	state	NOUN
inlawrev-2996	344	27	has	have	AUX
inlawrev-2996	344	28	been	be	AUX
inlawrev-2996	344	29	able	able	ADJ
inlawrev-2996	344	30	to	to	PART
inlawrev-2996	344	31	utilize	utilize	VERB
inlawrev-2996	344	32	the	the	DET
inlawrev-2996	344	33	funds	fund	NOUN
inlawrev-2996	344	34	)	)	PUNCT
inlawrev-2996	344	35	during	during	ADP
inlawrev-2996	344	36	the	the	DET
inlawrev-2996	344	37	time	time	NOUN
inlawrev-2996	344	38	period	period	NOUN
inlawrev-2996	344	39	in	in	ADP
inlawrev-2996	344	40	question	question	NOUN
inlawrev-2996	344	41	.	.	PUNCT
inlawrev-2996	345	1	f.	f.	PROPN
inlawrev-2996	345	2	property	property	PROPN
inlawrev-2996	345	3	tax	tax	NOUN
inlawrev-2996	345	4	in	in	ADP
inlawrev-2996	345	5	glass	glass	NOUN
inlawrev-2996	345	6	wholesalers	wholesaler	NOUN
inlawrev-2996	345	7	,	,	PUNCT
inlawrev-2996	345	8	inc	inc	PROPN
inlawrev-2996	345	9	.	.	PROPN
inlawrev-2996	346	1	v.	v.	ADP
inlawrev-2996	346	2	state	state	PROPN
inlawrev-2996	346	3	board	board	PROPN
inlawrev-2996	346	4	of	of	ADP
inlawrev-2996	346	5	tax	tax	NOUN
inlawrev-2996	346	6	commissioners	commissioner	NOUN
inlawrev-2996	346	7	,	,	PUNCT
inlawrev-2996	346	8	69	69	NUM
inlawrev-2996	346	9	a	a	DET
inlawrev-2996	346	10	wholesaler	wholesaler	NOUN
inlawrev-2996	346	11	of	of	ADP
inlawrev-2996	346	12	automobile	automobile	NOUN
inlawrev-2996	346	13	glass	glass	NOUN
inlawrev-2996	346	14	sought	seek	VERB
inlawrev-2996	346	15	an	an	DET
inlawrev-2996	346	16	adjustment	adjustment	NOUN
inlawrev-2996	346	17	in	in	ADP
inlawrev-2996	346	18	its	its	PRON
inlawrev-2996	346	19	tangible	tangible	ADJ
inlawrev-2996	346	20	personal	personal	ADJ
inlawrev-2996	346	21	property	property	NOUN
inlawrev-2996	346	22	tax	tax	NOUN
inlawrev-2996	346	23	for	for	ADP
inlawrev-2996	346	24	abnormal	abnormal	ADJ
inlawrev-2996	346	25	obsolescence	obsolescence	NOUN
inlawrev-2996	346	26	of	of	ADP
inlawrev-2996	346	27	inventory	inventory	NOUN
inlawrev-2996	346	28	pursuant	pursuant	ADJ
inlawrev-2996	346	29	to	to	ADP
inlawrev-2996	346	30	indiana	indiana	PROPN
inlawrev-2996	346	31	code	code	PROPN
inlawrev-2996	346	32	section	section	NOUN
inlawrev-2996	346	33	50	50	NUM
inlawrev-2996	346	34	-	-	SYM
inlawrev-2996	346	35	4.1	4.1	NUM
inlawrev-2996	346	36	-	-	PUNCT
inlawrev-2996	346	37	3	3	NUM
inlawrev-2996	346	38	-	-	SYM
inlawrev-2996	346	39	9	9	NUM
inlawrev-2996	346	40	.	.	PUNCT
inlawrev-2996	347	1	the	the	DET
inlawrev-2996	347	2	state	state	NOUN
inlawrev-2996	347	3	board	board	NOUN
inlawrev-2996	347	4	had	have	AUX
inlawrev-2996	347	5	denied	deny	VERB
inlawrev-2996	347	6	the	the	DET
inlawrev-2996	347	7	adjustment	adjustment	NOUN
inlawrev-2996	347	8	,	,	PUNCT
inlawrev-2996	347	9	reasoning	reason	VERB
inlawrev-2996	347	10	that	that	SCONJ
inlawrev-2996	347	11	neither	neither	CCONJ
inlawrev-2996	347	12	destruction	destruction	NOUN
inlawrev-2996	347	13	of	of	ADP
inlawrev-2996	347	14	the	the	DET
inlawrev-2996	347	15	inventory	inventory	NOUN
inlawrev-2996	347	16	by	by	ADP
inlawrev-2996	347	17	catastrophe	catastrophe	NOUN
inlawrev-2996	347	18	nor	nor	CCONJ
inlawrev-2996	347	19	exceptional	exceptional	ADJ
inlawrev-2996	347	20	technological	technological	ADJ
inlawrev-2996	347	21	obsolescence	obsolescence	NOUN
inlawrev-2996	347	22	had	have	AUX
inlawrev-2996	347	23	been	be	AUX
inlawrev-2996	347	24	shown	show	VERB
inlawrev-2996	347	25	.	.	PUNCT
inlawrev-2996	348	1	on	on	ADP
inlawrev-2996	348	2	appeal	appeal	NOUN
inlawrev-2996	348	3	,	,	PUNCT
inlawrev-2996	348	4	the	the	DET
inlawrev-2996	348	5	tax	tax	NOUN
inlawrev-2996	348	6	court	court	NOUN
inlawrev-2996	348	7	first	first	ADV
inlawrev-2996	348	8	explained	explain	VERB
inlawrev-2996	348	9	that	that	SCONJ
inlawrev-2996	348	10	"	"	PUNCT
inlawrev-2996	348	11	[	[	X
inlawrev-2996	348	12	t]o	t]o	NOUN
inlawrev-2996	348	13	receive	receive	VERB
inlawrev-2996	348	14	an	an	DET
inlawrev-2996	348	15	adjustment	adjustment	NOUN
inlawrev-2996	348	16	for	for	ADP
inlawrev-2996	348	17	abnormal	abnormal	ADJ
inlawrev-2996	348	18	obsolescence	obsolescence	NOUN
inlawrev-2996	348	19	of	of	ADP
inlawrev-2996	348	20	inventory	inventory	NOUN
inlawrev-2996	348	21	,	,	PUNCT
inlawrev-2996	348	22	a	a	DET
inlawrev-2996	348	23	taxpayer	taxpayer	NOUN
inlawrev-2996	348	24	must	must	AUX
inlawrev-2996	348	25	show	show	VERB
inlawrev-2996	348	26	the	the	DET
inlawrev-2996	348	27	value	value	NOUN
inlawrev-2996	348	28	of	of	ADP
inlawrev-2996	348	29	its	its	PRON
inlawrev-2996	348	30	inventory	inventory	NOUN
inlawrev-2996	348	31	has	have	AUX
inlawrev-2996	348	32	changed	change	VERB
inlawrev-2996	348	33	,	,	PUNCT
inlawrev-2996	348	34	the	the	DET
inlawrev-2996	348	35	change	change	NOUN
inlawrev-2996	348	36	in	in	ADP
inlawrev-2996	348	37	value	value	NOUN
inlawrev-2996	348	38	was	be	AUX
inlawrev-2996	348	39	unforeseen	unforeseen	ADJ
inlawrev-2996	348	40	,	,	PUNCT
inlawrev-2996	348	41	and	and	CCONJ
inlawrev-2996	348	42	the	the	DET
inlawrev-2996	348	43	unforeseen	unforeseen	ADJ
inlawrev-2996	348	44	change	change	NOUN
inlawrev-2996	348	45	in	in	ADP
inlawrev-2996	348	46	value	value	NOUN
inlawrev-2996	348	47	was	be	AUX
inlawrev-2996	348	48	the	the	DET
inlawrev-2996	348	49	result	result	NOUN
inlawrev-2996	348	50	of	of	ADP
inlawrev-2996	348	51	exceptional	exceptional	ADJ
inlawrev-2996	348	52	technological	technological	ADJ
inlawrev-2996	348	53	obsolescence	obsolescence	NOUN
inlawrev-2996	348	54	or	or	CCONJ
inlawrev-2996	348	55	destruction	destruction	NOUN
inlawrev-2996	348	56	by	by	ADP
inlawrev-2996	348	57	catastrophe	catastrophe	NOUN
inlawrev-2996	348	58	.	.	PUNCT
inlawrev-2996	349	1	"70	"70	X
inlawrev-2996	350	1	the	the	DET
inlawrev-2996	350	2	tax	tax	NOUN
inlawrev-2996	350	3	court	court	NOUN
inlawrev-2996	350	4	affirmed	affirm	VERB
inlawrev-2996	350	5	the	the	DET
inlawrev-2996	350	6	denial	denial	NOUN
inlawrev-2996	350	7	of	of	ADP
inlawrev-2996	350	8	the	the	DET
inlawrev-2996	350	9	adjustment	adjustment	NOUN
inlawrev-2996	350	10	,	,	PUNCT
inlawrev-2996	350	11	because	because	SCONJ
inlawrev-2996	350	12	the	the	DET
inlawrev-2996	350	13	taxpayer	taxpayer	NOUN
inlawrev-2996	350	14	produced	produce	VERB
inlawrev-2996	350	15	no	no	DET
inlawrev-2996	350	16	evidence	evidence	NOUN
inlawrev-2996	350	17	that	that	SCONJ
inlawrev-2996	350	18	the	the	DET
inlawrev-2996	350	19	change	change	NOUN
inlawrev-2996	350	20	in	in	ADP
inlawrev-2996	350	21	value	value	NOUN
inlawrev-2996	350	22	was	be	AUX
inlawrev-2996	350	23	unforeseen	unforeseen	ADJ
inlawrev-2996	350	24	.	.	PUNCT
inlawrev-2996	351	1	71	71	NUM
inlawrev-2996	351	2	the	the	DET
inlawrev-2996	351	3	tax	tax	NOUN
inlawrev-2996	351	4	court	court	NOUN
inlawrev-2996	351	5	further	far	ADV
inlawrev-2996	351	6	noted	note	VERB
inlawrev-2996	351	7	that	that	SCONJ
inlawrev-2996	351	8	obsolescence	obsolescence	NOUN
inlawrev-2996	351	9	was	be	AUX
inlawrev-2996	351	10	not	not	PART
inlawrev-2996	351	11	due	due	ADJ
inlawrev-2996	351	12	to	to	ADP
inlawrev-2996	351	13	exceptional	exceptional	ADJ
inlawrev-2996	351	14	technology	technology	NOUN
inlawrev-2996	351	15	,	,	PUNCT
inlawrev-2996	351	16	in	in	SCONJ
inlawrev-2996	351	17	that	that	SCONJ
inlawrev-2996	351	18	there	there	PRON
inlawrev-2996	351	19	was	be	VERB
inlawrev-2996	351	20	still	still	ADV
inlawrev-2996	351	21	a	a	DET
inlawrev-2996	351	22	market	market	NOUN
inlawrev-2996	351	23	for	for	ADP
inlawrev-2996	351	24	the	the	DET
inlawrev-2996	351	25	windshields	windshield	NOUN
inlawrev-2996	351	26	,	,	PUNCT
inlawrev-2996	351	27	albeit	albeit	SCONJ
inlawrev-2996	351	28	at	at	ADP
inlawrev-2996	351	29	a	a	DET
inlawrev-2996	351	30	lower	low	ADJ
inlawrev-2996	351	31	price	price	NOUN
inlawrev-2996	351	32	.	.	PUNCT
inlawrev-2996	352	1	72	72	NUM
inlawrev-2996	352	2	separately	separately	ADV
inlawrev-2996	352	3	,	,	PUNCT
inlawrev-2996	352	4	the	the	DET
inlawrev-2996	352	5	tax	tax	NOUN
inlawrev-2996	352	6	court	court	NOUN
inlawrev-2996	352	7	held	hold	VERB
inlawrev-2996	352	8	that	that	SCONJ
inlawrev-2996	352	9	the	the	DET
inlawrev-2996	352	10	state	state	NOUN
inlawrev-2996	352	11	board	board	NOUN
inlawrev-2996	352	12	was	be	AUX
inlawrev-2996	352	13	not	not	PART
inlawrev-2996	352	14	estopped	estop	VERB
inlawrev-2996	352	15	from	from	ADP
inlawrev-2996	352	16	challenging	challenge	VERB
inlawrev-2996	352	17	the	the	DET
inlawrev-2996	352	18	claimed	claim	VERB
inlawrev-2996	352	19	adjustment	adjustment	NOUN
inlawrev-2996	352	20	for	for	ADP
inlawrev-2996	352	21	1988	1988	NUM
inlawrev-2996	352	22	because	because	SCONJ
inlawrev-2996	352	23	of	of	ADP
inlawrev-2996	352	24	its	its	PRON
inlawrev-2996	352	25	allowance	allowance	NOUN
inlawrev-2996	352	26	in	in	ADP
inlawrev-2996	352	27	1987	1987	NUM
inlawrev-2996	352	28	and	and	CCONJ
inlawrev-2996	352	29	1989	1989	NUM
inlawrev-2996	352	30	.	.	PUNCT
inlawrev-2996	353	1	73	73	NUM
inlawrev-2996	353	2	noting	note	VERB
inlawrev-2996	353	3	that	that	SCONJ
inlawrev-2996	353	4	estoppels	estoppel	NOUN
inlawrev-2996	353	5	against	against	ADP
inlawrev-2996	353	6	the	the	DET
inlawrev-2996	353	7	state	state	NOUN
inlawrev-2996	353	8	are	be	AUX
inlawrev-2996	353	9	disfavored	disfavor	VERB
inlawrev-2996	353	10	,	,	PUNCT
inlawrev-2996	353	11	the	the	DET
inlawrev-2996	353	12	tax	tax	NOUN
inlawrev-2996	353	13	court	court	NOUN
inlawrev-2996	353	14	determined	determine	VERB
inlawrev-2996	353	15	that	that	SCONJ
inlawrev-2996	353	16	the	the	DET
inlawrev-2996	353	17	taxpayer	taxpayer	NOUN
inlawrev-2996	353	18	had	have	AUX
inlawrev-2996	353	19	not	not	PART
inlawrev-2996	353	20	relied	rely	VERB
inlawrev-2996	353	21	on	on	ADP
inlawrev-2996	353	22	the	the	DET
inlawrev-2996	353	23	state	state	NOUN
inlawrev-2996	353	24	board	board	NOUN
inlawrev-2996	353	25	's	's	PART
inlawrev-2996	353	26	representations	representation	NOUN
inlawrev-2996	353	27	.	.	PUNCT
inlawrev-2996	354	1	74	74	NUM
inlawrev-2996	354	2	67	67	NUM
inlawrev-2996	354	3	.	.	PUNCT
inlawrev-2996	355	1	i	i	PRON
inlawrev-2996	355	2	d.	d.	PROPN
inlawrev-2996	355	3	68	68	NUM
inlawrev-2996	355	4	.	.	PUNCT
inlawrev-2996	356	1	i	i	PRON
inlawrev-2996	356	2	d.	d.	PROPN
inlawrev-2996	356	3	69	69	NUM
inlawrev-2996	356	4	.	.	PUNCT
inlawrev-2996	357	1	568	568	NUM
inlawrev-2996	357	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	357	3	1116	1116	NUM
inlawrev-2996	357	4	(	(	PUNCT
inlawrev-2996	357	5	ind	ind	NOUN
inlawrev-2996	357	6	.	.	PUNCT
inlawrev-2996	358	1	tax	tax	PROPN
inlawrev-2996	358	2	ct	ct	PROPN
inlawrev-2996	358	3	.	.	PROPN
inlawrev-2996	358	4	1991	1991	NUM
inlawrev-2996	358	5	)	)	PUNCT
inlawrev-2996	358	6	.	.	PUNCT
inlawrev-2996	359	1	70	70	X
inlawrev-2996	359	2	.	.	PUNCT
inlawrev-2996	360	1	i	i	PRON
inlawrev-2996	360	2	d.	d.	PROPN
inlawrev-2996	360	3	at	at	ADP
inlawrev-2996	360	4	1120	1120	NUM
inlawrev-2996	360	5	(	(	PUNCT
inlawrev-2996	360	6	citing	cite	VERB
inlawrev-2996	360	7	ind	ind	NOUN
inlawrev-2996	360	8	.	.	PUNCT
inlawrev-2996	361	1	admin	admin	PROPN
inlawrev-2996	361	2	.	.	PUNCT
inlawrev-2996	361	3	code	code	PROPN
inlawrev-2996	361	4	tit	tit	PROPN
inlawrev-2996	361	5	.	.	PUNCT
inlawrev-2996	362	1	50	50	NUM
inlawrev-2996	362	2	,	,	PUNCT
inlawrev-2996	362	3	r.4	r.4	NOUN
inlawrev-2996	362	4	.	.	NOUN
inlawrev-2996	362	5	1	1	NUM
inlawrev-2996	362	6	-	-	SYM
inlawrev-2996	362	7	3	3	NUM
inlawrev-2996	362	8	-	-	SYM
inlawrev-2996	362	9	9	9	NUM
inlawrev-2996	362	10	;	;	PUNCT
inlawrev-2996	362	11	don	don	PROPN
inlawrev-2996	362	12	medow	medow	PROPN
inlawrev-2996	362	13	motors	motors	PROPN
inlawrev-2996	362	14	,	,	PUNCT
inlawrev-2996	362	15	inc	inc	PROPN
inlawrev-2996	362	16	.	.	PROPN
inlawrev-2996	363	1	v.	v.	ADP
inlawrev-2996	363	2	state	state	PROPN
inlawrev-2996	363	3	bd	bd	PROPN
inlawrev-2996	363	4	.	.	PROPN
inlawrev-2996	363	5	of	of	ADP
inlawrev-2996	363	6	tax	tax	NOUN
inlawrev-2996	363	7	comm'rs	comm'rs	NOUN
inlawrev-2996	363	8	,	,	PUNCT
inlawrev-2996	363	9	545	545	NUM
inlawrev-2996	363	10	n.e.2d	n.e.2d	NOUN
inlawrev-2996	363	11	351	351	NUM
inlawrev-2996	363	12	,	,	PUNCT
inlawrev-2996	363	13	352	352	NUM
inlawrev-2996	363	14	(	(	PUNCT
inlawrev-2996	363	15	ind	ind	NOUN
inlawrev-2996	363	16	.	.	PUNCT
inlawrev-2996	364	1	tax	tax	PROPN
inlawrev-2996	364	2	ct	ct	PROPN
inlawrev-2996	364	3	.	.	PROPN
inlawrev-2996	364	4	1989	1989	NUM
inlawrev-2996	364	5	)	)	PUNCT
inlawrev-2996	364	6	)	)	PUNCT
inlawrev-2996	364	7	.	.	PUNCT
inlawrev-2996	365	1	71	71	NUM
inlawrev-2996	365	2	.	.	PUNCT
inlawrev-2996	366	1	i	i	PRON
inlawrev-2996	366	2	d.	d.	PROPN
inlawrev-2996	366	3	at	at	ADP
inlawrev-2996	366	4	1121	1121	NUM
inlawrev-2996	366	5	.	.	PUNCT
inlawrev-2996	367	1	72	72	NUM
inlawrev-2996	367	2	.	.	PUNCT
inlawrev-2996	368	1	i	i	PRON
inlawrev-2996	368	2	d.	d.	PROPN
inlawrev-2996	368	3	73	73	NUM
inlawrev-2996	368	4	.	.	PUNCT
inlawrev-2996	369	1	i	i	PRON
inlawrev-2996	369	2	d.	d.	PROPN
inlawrev-2996	369	3	at	at	ADP
inlawrev-2996	369	4	1122	1122	NUM
inlawrev-2996	369	5	-	-	SYM
inlawrev-2996	369	6	23	23	NUM
inlawrev-2996	369	7	.	.	PUNCT
inlawrev-2996	370	1	74	74	NUM
inlawrev-2996	370	2	.	.	PUNCT
inlawrev-2996	371	1	i	i	PRON
inlawrev-2996	371	2	d.	d.	PROPN
inlawrev-2996	371	3	1992	1992	NUM
inlawrev-2996	371	4	]	]	PUNCT
inlawrev-2996	371	5	tax	tax	NOUN
inlawrev-2996	371	6	1417	1417	NUM
inlawrev-2996	371	7	in	in	ADP
inlawrev-2996	371	8	kentron	kentron	PROPN
inlawrev-2996	371	9	,	,	PUNCT
inlawrev-2996	371	10	inc	inc	PROPN
inlawrev-2996	371	11	.	.	PROPN
inlawrev-2996	372	1	v.	v.	ADP
inlawrev-2996	372	2	state	state	PROPN
inlawrev-2996	372	3	board	board	PROPN
inlawrev-2996	372	4	of	of	ADP
inlawrev-2996	372	5	tax	tax	NOUN
inlawrev-2996	372	6	commissioners	commissioner	NOUN
inlawrev-2996	372	7	,	,	PUNCT
inlawrev-2996	372	8	,	,	PUNCT
inlawrev-2996	372	9	75	75	NUM
inlawrev-2996	372	10	the	the	DET
inlawrev-2996	372	11	taxpayer	taxpayer	NOUN
inlawrev-2996	372	12	appealed	appeal	VERB
inlawrev-2996	372	13	from	from	ADP
inlawrev-2996	372	14	the	the	DET
inlawrev-2996	372	15	state	state	PROPN
inlawrev-2996	372	16	board	board	NOUN
inlawrev-2996	372	17	's	's	PART
inlawrev-2996	372	18	denial	denial	NOUN
inlawrev-2996	372	19	of	of	ADP
inlawrev-2996	372	20	the	the	DET
inlawrev-2996	372	21	statutory	statutory	PROPN
inlawrev-2996	372	22	interstate	interstate	PROPN
inlawrev-2996	372	23	commerce	commerce	NOUN
inlawrev-2996	372	24	exemption	exemption	NOUN
inlawrev-2996	372	25	for	for	ADP
inlawrev-2996	372	26	tangible	tangible	ADJ
inlawrev-2996	372	27	personal	personal	ADJ
inlawrev-2996	372	28	property	property	NOUN
inlawrev-2996	372	29	taxes	taxis	NOUN
inlawrev-2996	372	30	.	.	PUNCT
inlawrev-2996	373	1	the	the	DET
inlawrev-2996	373	2	state	state	NOUN
inlawrev-2996	373	3	board	board	NOUN
inlawrev-2996	373	4	had	have	AUX
inlawrev-2996	373	5	denied	deny	VERB
inlawrev-2996	373	6	the	the	DET
inlawrev-2996	373	7	exemption	exemption	NOUN
inlawrev-2996	373	8	on	on	ADP
inlawrev-2996	373	9	the	the	DET
inlawrev-2996	373	10	grounds	ground	NOUN
inlawrev-2996	373	11	of	of	ADP
inlawrev-2996	373	12	waiver	waiver	NOUN
inlawrev-2996	373	13	,	,	PUNCT
inlawrev-2996	373	14	reasoning	reason	VERB
inlawrev-2996	373	15	that	that	SCONJ
inlawrev-2996	373	16	the	the	DET
inlawrev-2996	373	17	taxpayer	taxpayer	NOUN
inlawrev-2996	373	18	had	have	AUX
inlawrev-2996	373	19	failed	fail	VERB
inlawrev-2996	373	20	to	to	PART
inlawrev-2996	373	21	comply	comply	VERB
inlawrev-2996	373	22	with	with	ADP
inlawrev-2996	373	23	the	the	DET
inlawrev-2996	373	24	procedural	procedural	ADJ
inlawrev-2996	373	25	requirements	requirement	NOUN
inlawrev-2996	373	26	for	for	ADP
inlawrev-2996	373	27	obtaining	obtain	VERB
inlawrev-2996	373	28	the	the	DET
inlawrev-2996	373	29	exemption	exemption	NOUN
inlawrev-2996	373	30	.	.	PUNCT
inlawrev-2996	374	1	on	on	ADP
inlawrev-2996	374	2	appeal	appeal	NOUN
inlawrev-2996	374	3	,	,	PUNCT
inlawrev-2996	374	4	the	the	DET
inlawrev-2996	374	5	tax	tax	NOUN
inlawrev-2996	374	6	court	court	NOUN
inlawrev-2996	374	7	refused	refuse	VERB
inlawrev-2996	374	8	to	to	PART
inlawrev-2996	374	9	consider	consider	VERB
inlawrev-2996	374	10	the	the	DET
inlawrev-2996	374	11	taxpayer	taxpayer	NOUN
inlawrev-2996	374	12	's	's	PART
inlawrev-2996	374	13	arguments	argument	NOUN
inlawrev-2996	374	14	on	on	ADP
inlawrev-2996	374	15	the	the	DET
inlawrev-2996	374	16	merits	merit	NOUN
inlawrev-2996	374	17	of	of	ADP
inlawrev-2996	374	18	the	the	DET
inlawrev-2996	374	19	exemption	exemption	NOUN
inlawrev-2996	374	20	.	.	PUNCT
inlawrev-2996	375	1	the	the	DET
inlawrev-2996	375	2	court	court	NOUN
inlawrev-2996	375	3	reasoned	reason	VERB
inlawrev-2996	375	4	that	that	SCONJ
inlawrev-2996	375	5	"	"	PUNCT
inlawrev-2996	375	6	the	the	DET
inlawrev-2996	375	7	issues	issue	NOUN
inlawrev-2996	375	8	determined	determine	VERB
inlawrev-2996	375	9	by	by	ADP
inlawrev-2996	375	10	the	the	DET
inlawrev-2996	375	11	state	state	NOUN
inlawrev-2996	375	12	board	board	NOUN
inlawrev-2996	375	13	are	be	AUX
inlawrev-2996	375	14	generally	generally	ADV
inlawrev-2996	375	15	the	the	DET
inlawrev-2996	375	16	only	only	ADJ
inlawrev-2996	375	17	issues	issue	NOUN
inlawrev-2996	375	18	this	this	DET
inlawrev-2996	375	19	court	court	NOUN
inlawrev-2996	375	20	may	may	AUX
inlawrev-2996	375	21	review	review	VERB
inlawrev-2996	375	22	,	,	PUNCT
inlawrev-2996	375	23	"	"	PUNCT
inlawrev-2996	375	24	and	and	CCONJ
inlawrev-2996	375	25	thus	thus	ADV
inlawrev-2996	375	26	concluded	conclude	VERB
inlawrev-2996	375	27	that	that	SCONJ
inlawrev-2996	375	28	the	the	DET
inlawrev-2996	375	29	"	"	PUNCT
inlawrev-2996	375	30	sole	sole	ADJ
inlawrev-2996	375	31	issue	issue	NOUN
inlawrev-2996	375	32	before	before	SCONJ
inlawrev-2996	375	33	the	the	DET
inlawrev-2996	375	34	court	court	NOUN
inlawrev-2996	375	35	concerns	concern	VERB
inlawrev-2996	375	36	kentron	kentron	PROPN
inlawrev-2996	375	37	's	's	PART
inlawrev-2996	375	38	waiver	waiver	NOUN
inlawrev-2996	375	39	of	of	ADP
inlawrev-2996	375	40	the	the	DET
inlawrev-2996	375	41	exemption	exemption	NOUN
inlawrev-2996	375	42	.	.	PUNCT
inlawrev-2996	375	43	"	"	PUNCT
inlawrev-2996	376	1	76	76	NUM
inlawrev-2996	376	2	on	on	ADP
inlawrev-2996	376	3	the	the	DET
inlawrev-2996	376	4	merits	merit	NOUN
inlawrev-2996	376	5	of	of	ADP
inlawrev-2996	376	6	the	the	DET
inlawrev-2996	376	7	waiver	waiver	NOUN
inlawrev-2996	376	8	issue	issue	NOUN
inlawrev-2996	376	9	,	,	PUNCT
inlawrev-2996	376	10	the	the	DET
inlawrev-2996	376	11	tax	tax	NOUN
inlawrev-2996	376	12	court	court	NOUN
inlawrev-2996	376	13	then	then	ADV
inlawrev-2996	376	14	held	hold	VERB
inlawrev-2996	376	15	that	that	SCONJ
inlawrev-2996	376	16	the	the	DET
inlawrev-2996	376	17	taxpayer	taxpayer	NOUN
inlawrev-2996	376	18	had	have	AUX
inlawrev-2996	376	19	waived	waive	VERB
inlawrev-2996	376	20	the	the	DET
inlawrev-2996	376	21	exemption	exemption	NOUN
inlawrev-2996	376	22	.	.	PUNCT
inlawrev-2996	377	1	77	77	NUM
inlawrev-2996	378	1	although	although	SCONJ
inlawrev-2996	378	2	the	the	DET
inlawrev-2996	378	3	exemption	exemption	NOUN
inlawrev-2996	378	4	is	be	AUX
inlawrev-2996	378	5	rooted	root	VERB
inlawrev-2996	378	6	in	in	ADP
inlawrev-2996	378	7	a	a	DET
inlawrev-2996	378	8	constitutional	constitutional	ADJ
inlawrev-2996	378	9	right	right	NOUN
inlawrev-2996	378	10	that	that	PRON
inlawrev-2996	378	11	extends	extend	VERB
inlawrev-2996	378	12	to	to	ADP
inlawrev-2996	378	13	taxpayers	taxpayer	NOUN
inlawrev-2996	378	14	under	under	ADP
inlawrev-2996	378	15	dennis	dennis	PROPN
inlawrev-2996	378	16	v.	v.	PROPN
inlawrev-2996	378	17	higgins	higgins	PROPN
inlawrev-2996	378	18	,	,	PUNCT
inlawrev-2996	378	19	18	18	NUM
inlawrev-2996	378	20	such	such	ADJ
inlawrev-2996	378	21	rights	right	NOUN
inlawrev-2996	378	22	"	"	PUNCT
inlawrev-2996	378	23	may	may	AUX
inlawrev-2996	378	24	be	be	AUX
inlawrev-2996	378	25	regulated	regulate	VERB
inlawrev-2996	378	26	by	by	ADP
inlawrev-2996	378	27	reasonable	reasonable	ADJ
inlawrev-2996	378	28	procedural	procedural	ADJ
inlawrev-2996	378	29	requirements	requirement	NOUN
inlawrev-2996	378	30	.	.	PUNCT
inlawrev-2996	379	1	"79	"79	PUNCT
inlawrev-2996	380	1	the	the	DET
inlawrev-2996	380	2	tax	tax	NOUN
inlawrev-2996	380	3	court	court	NOUN
inlawrev-2996	380	4	thus	thus	ADV
inlawrev-2996	380	5	held	hold	VERB
inlawrev-2996	380	6	that	that	SCONJ
inlawrev-2996	380	7	the	the	DET
inlawrev-2996	380	8	exemption	exemption	NOUN
inlawrev-2996	380	9	had	have	AUX
inlawrev-2996	380	10	been	be	AUX
inlawrev-2996	380	11	waived	waive	VERB
inlawrev-2996	380	12	by	by	ADP
inlawrev-2996	380	13	the	the	DET
inlawrev-2996	380	14	taxpayer	taxpayer	NOUN
inlawrev-2996	380	15	's	's	PART
inlawrev-2996	380	16	failure	failure	NOUN
inlawrev-2996	380	17	to	to	PART
inlawrev-2996	380	18	comply	comply	VERB
inlawrev-2996	380	19	with	with	ADP
inlawrev-2996	380	20	the	the	DET
inlawrev-2996	380	21	procedures	procedure	NOUN
inlawrev-2996	380	22	set	set	VERB
inlawrev-2996	380	23	forth	forth	ADP
inlawrev-2996	380	24	in	in	ADP
inlawrev-2996	380	25	indiana	indiana	PROPN
inlawrev-2996	380	26	code	code	PROPN
inlawrev-2996	380	27	sections	section	NOUN
inlawrev-2996	380	28	6	6	NUM
inlawrev-2996	380	29	-	-	SYM
inlawrev-2996	380	30	1.1	1.1	NUM
inlawrev-2996	380	31	-	-	PUNCT
inlawrev-2996	380	32	10	10	NUM
inlawrev-2996	380	33	-	-	SYM
inlawrev-2996	380	34	31	31	NUM
inlawrev-2996	380	35	and	and	CCONJ
inlawrev-2996	380	36	6	6	NUM
inlawrev-2996	380	37	-	-	SYM
inlawrev-2996	380	38	1.1	1.1	NUM
inlawrev-2996	380	39	-	-	PUNCT
inlawrev-2996	380	40	11	11	NUM
inlawrev-2996	380	41	-	-	SYM
inlawrev-2996	380	42	1	1	NUM
inlawrev-2996	380	43	.	.	NUM
inlawrev-2996	380	44	80	80	NUM
inlawrev-2996	380	45	in	in	ADP
inlawrev-2996	380	46	the	the	DET
inlawrev-2996	380	47	real	real	ADJ
inlawrev-2996	380	48	property	property	NOUN
inlawrev-2996	380	49	arena	arena	NOUN
inlawrev-2996	380	50	,	,	PUNCT
inlawrev-2996	380	51	the	the	DET
inlawrev-2996	380	52	indiana	indiana	PROPN
inlawrev-2996	380	53	supreme	supreme	PROPN
inlawrev-2996	380	54	court	court	PROPN
inlawrev-2996	380	55	held	hold	VERB
inlawrev-2996	380	56	in	in	ADP
inlawrev-2996	380	57	st	st	PROPN
inlawrev-2996	380	58	.	.	PROPN
inlawrev-2996	380	59	mary	mary	PROPN
inlawrev-2996	380	60	's	's	PART
inlawrev-2996	380	61	medical	medical	ADJ
inlawrev-2996	380	62	center	center	NOUN
inlawrev-2996	380	63	,	,	PUNCT
inlawrev-2996	380	64	inc	inc	PROPN
inlawrev-2996	380	65	.	.	PROPN
inlawrev-2996	381	1	v.	v.	ADP
inlawrev-2996	381	2	state	state	PROPN
inlawrev-2996	381	3	board	board	PROPN
inlawrev-2996	381	4	of	of	ADP
inlawrev-2996	381	5	tax	tax	NOUN
inlawrev-2996	381	6	commissioners	commissioner	NOUN
inlawrev-2996	381	7	,	,	PUNCT
inlawrev-2996	381	8	81	81	NUM
inlawrev-2996	382	1	that	that	SCONJ
inlawrev-2996	382	2	a	a	DET
inlawrev-2996	382	3	nonprofit	nonprofit	ADJ
inlawrev-2996	382	4	hospital	hospital	NOUN
inlawrev-2996	382	5	was	be	AUX
inlawrev-2996	382	6	not	not	PART
inlawrev-2996	382	7	entitled	entitle	VERB
inlawrev-2996	382	8	to	to	ADP
inlawrev-2996	382	9	a	a	DET
inlawrev-2996	382	10	property	property	NOUN
inlawrev-2996	382	11	tax	tax	NOUN
inlawrev-2996	382	12	exemption	exemption	NOUN
inlawrev-2996	382	13	for	for	ADP
inlawrev-2996	382	14	buildings	building	NOUN
inlawrev-2996	382	15	occupied	occupy	VERB
inlawrev-2996	382	16	by	by	ADP
inlawrev-2996	382	17	staff	staff	NOUN
inlawrev-2996	382	18	for	for	ADP
inlawrev-2996	382	19	private	private	ADJ
inlawrev-2996	382	20	medical	medical	ADJ
inlawrev-2996	382	21	practices	practice	NOUN
inlawrev-2996	382	22	.	.	PUNCT
inlawrev-2996	383	1	82	82	NUM
inlawrev-2996	384	1	the	the	DET
inlawrev-2996	384	2	court	court	NOUN
inlawrev-2996	384	3	thus	thus	ADV
inlawrev-2996	384	4	affirmed	affirm	VERB
inlawrev-2996	384	5	the	the	DET
inlawrev-2996	384	6	decision	decision	NOUN
inlawrev-2996	384	7	of	of	ADP
inlawrev-2996	384	8	the	the	DET
inlawrev-2996	384	9	tax	tax	NOUN
inlawrev-2996	384	10	court	court	NOUN
inlawrev-2996	384	11	that	that	SCONJ
inlawrev-2996	384	12	the	the	DET
inlawrev-2996	384	13	use	use	NOUN
inlawrev-2996	384	14	of	of	ADP
inlawrev-2996	384	15	the	the	DET
inlawrev-2996	384	16	hospital	hospital	NOUN
inlawrev-2996	384	17	's	's	PART
inlawrev-2996	384	18	buildings	building	NOUN
inlawrev-2996	384	19	for	for	ADP
inlawrev-2996	384	20	private	private	ADJ
inlawrev-2996	384	21	medical	medical	ADJ
inlawrev-2996	384	22	practices	practice	NOUN
inlawrev-2996	384	23	was	be	AUX
inlawrev-2996	384	24	not	not	PART
inlawrev-2996	384	25	"	"	PUNCT
inlawrev-2996	384	26	reasonably	reasonably	ADV
inlawrev-2996	384	27	necessary	necessary	ADJ
inlawrev-2996	384	28	"	"	PUNCT
inlawrev-2996	384	29	to	to	ADP
inlawrev-2996	384	30	the	the	DET
inlawrev-2996	384	31	exempt	exempt	ADJ
inlawrev-2996	384	32	purpose	purpose	NOUN
inlawrev-2996	384	33	of	of	ADP
inlawrev-2996	384	34	providing	provide	VERB
inlawrev-2996	384	35	hospital	hospital	NOUN
inlawrev-2996	384	36	care	care	NOUN
inlawrev-2996	384	37	and	and	CCONJ
inlawrev-2996	384	38	services	service	NOUN
inlawrev-2996	384	39	to	to	ADP
inlawrev-2996	384	40	the	the	DET
inlawrev-2996	384	41	public	public	NOUN
inlawrev-2996	384	42	.	.	PUNCT
inlawrev-2996	385	1	83	83	NUM
inlawrev-2996	385	2	the	the	DET
inlawrev-2996	385	3	supreme	supreme	PROPN
inlawrev-2996	385	4	court	court	PROPN
inlawrev-2996	385	5	also	also	ADV
inlawrev-2996	385	6	affirmed	affirm	VERB
inlawrev-2996	385	7	the	the	DET
inlawrev-2996	385	8	tax	tax	NOUN
inlawrev-2996	385	9	court	court	NOUN
inlawrev-2996	385	10	's	's	PART
inlawrev-2996	385	11	rejection	rejection	NOUN
inlawrev-2996	385	12	of	of	ADP
inlawrev-2996	385	13	the	the	DET
inlawrev-2996	385	14	hospital	hospital	NOUN
inlawrev-2996	385	15	's	's	PART
inlawrev-2996	385	16	legislative	legislative	ADJ
inlawrev-2996	385	17	acquiescence	acquiescence	NOUN
inlawrev-2996	385	18	argument	argument	NOUN
inlawrev-2996	385	19	,	,	PUNCT
inlawrev-2996	385	20	noting	note	VERB
inlawrev-2996	385	21	that	that	SCONJ
inlawrev-2996	385	22	this	this	DET
inlawrev-2996	385	23	doctrine	doctrine	NOUN
inlawrev-2996	385	24	is	be	AUX
inlawrev-2996	385	25	"	"	PUNCT
inlawrev-2996	385	26	hopelessly	hopelessly	ADV
inlawrev-2996	385	27	insoluble	insoluble	ADJ
inlawrev-2996	385	28	and	and	CCONJ
inlawrev-2996	385	29	useless	useless	ADJ
inlawrev-2996	385	30	as	as	ADP
inlawrev-2996	385	31	a	a	DET
inlawrev-2996	385	32	tool	tool	NOUN
inlawrev-2996	385	33	of	of	ADP
inlawrev-2996	385	34	statutory	statutory	ADJ
inlawrev-2996	385	35	construction	construction	NOUN
inlawrev-2996	385	36	"	"	PUNCT
inlawrev-2996	385	37	when	when	SCONJ
inlawrev-2996	385	38	"	"	PUNCT
inlawrev-2996	385	39	past	past	ADJ
inlawrev-2996	385	40	administrative	administrative	ADJ
inlawrev-2996	385	41	or	or	CCONJ
inlawrev-2996	385	42	judicial	judicial	ADJ
inlawrev-2996	385	43	interpretations	interpretation	NOUN
inlawrev-2996	385	44	vary	vary	VERB
inlawrev-2996	385	45	or	or	CCONJ
inlawrev-2996	385	46	are	be	AUX
inlawrev-2996	385	47	few	few	ADJ
inlawrev-2996	385	48	in	in	ADP
inlawrev-2996	385	49	number	number	NOUN
inlawrev-2996	385	50	or	or	CCONJ
inlawrev-2996	385	51	not	not	PART
inlawrev-2996	385	52	widely	widely	ADV
inlawrev-2996	385	53	known	know	VERB
inlawrev-2996	385	54	.	.	PUNCT
inlawrev-2996	385	55	"	"	PUNCT
inlawrev-2996	386	1	84	84	NUM
inlawrev-2996	386	2	the	the	DET
inlawrev-2996	386	3	court	court	NOUN
inlawrev-2996	386	4	thus	thus	ADV
inlawrev-2996	386	5	confirmed	confirm	VERB
inlawrev-2996	386	6	that	that	SCONJ
inlawrev-2996	386	7	this	this	DET
inlawrev-2996	386	8	doctrine	doctrine	NOUN
inlawrev-2996	386	9	is	be	AUX
inlawrev-2996	386	10	not	not	PART
inlawrev-2996	386	11	well	well	ADV
inlawrev-2996	386	12	received	receive	VERB
inlawrev-2996	386	13	in	in	ADP
inlawrev-2996	386	14	indiana	indiana	PROPN
inlawrev-2996	386	15	.	.	PUNCT
inlawrev-2996	387	1	finally	finally	ADV
inlawrev-2996	387	2	,	,	PUNCT
inlawrev-2996	387	3	in	in	ADP
inlawrev-2996	387	4	indiana	indiana	PROPN
inlawrev-2996	387	5	department	department	PROPN
inlawrev-2996	387	6	of	of	ADP
inlawrev-2996	387	7	revenue	revenue	NOUN
inlawrev-2996	387	8	v.	v.	ADP
inlawrev-2996	387	9	felix	felix	PROPN
inlawrev-2996	387	10	,	,	PUNCT
inlawrev-2996	387	11	85	85	NUM
inlawrev-2996	387	12	the	the	DET
inlawrev-2996	387	13	indiana	indiana	PROPN
inlawrev-2996	387	14	supreme	supreme	PROPN
inlawrev-2996	387	15	court	court	PROPN
inlawrev-2996	387	16	reversed	reverse	VERB
inlawrev-2996	387	17	the	the	DET
inlawrev-2996	387	18	trial	trial	NOUN
inlawrev-2996	387	19	court	court	NOUN
inlawrev-2996	387	20	's	's	PART
inlawrev-2996	387	21	ruling	ruling	NOUN
inlawrev-2996	387	22	and	and	CCONJ
inlawrev-2996	387	23	held	hold	VERB
inlawrev-2996	387	24	that	that	SCONJ
inlawrev-2996	387	25	indiana	indiana	PROPN
inlawrev-2996	387	26	's	's	PART
inlawrev-2996	387	27	75	75	NUM
inlawrev-2996	387	28	.	.	PUNCT
inlawrev-2996	388	1	572	572	NUM
inlawrev-2996	388	2	n.e.2d	n.e.2d	NOUN
inlawrev-2996	388	3	1366	1366	NUM
inlawrev-2996	388	4	(	(	PUNCT
inlawrev-2996	388	5	ind	ind	NOUN
inlawrev-2996	388	6	.	.	PUNCT
inlawrev-2996	389	1	tax	tax	PROPN
inlawrev-2996	389	2	ct	ct	PROPN
inlawrev-2996	389	3	.	.	PROPN
inlawrev-2996	389	4	1991	1991	NUM
inlawrev-2996	389	5	)	)	PUNCT
inlawrev-2996	389	6	.	.	PUNCT
inlawrev-2996	390	1	76	76	NUM
inlawrev-2996	390	2	.	.	PUNCT
inlawrev-2996	391	1	i	i	PRON
inlawrev-2996	391	2	d.	d.	PROPN
inlawrev-2996	391	3	at	at	ADP
inlawrev-2996	391	4	1371	1371	NUM
inlawrev-2996	391	5	.	.	PUNCT
inlawrev-2996	392	1	77	77	NUM
inlawrev-2996	392	2	.	.	PUNCT
inlawrev-2996	393	1	i	i	PRON
inlawrev-2996	393	2	d.	d.	PROPN
inlawrev-2996	393	3	at	at	ADP
inlawrev-2996	393	4	1374	1374	NUM
inlawrev-2996	393	5	.	.	PUNCT
inlawrev-2996	394	1	78	78	NUM
inlawrev-2996	394	2	.	.	PUNCT
inlawrev-2996	395	1	ill	ill	PROPN
inlawrev-2996	395	2	s.	s.	PROPN
inlawrev-2996	395	3	ct	ct	PROPN
inlawrev-2996	395	4	.	.	PROPN
inlawrev-2996	395	5	865	865	NUM
inlawrev-2996	395	6	(	(	PUNCT
inlawrev-2996	395	7	1991	1991	NUM
inlawrev-2996	395	8	)	)	PUNCT
inlawrev-2996	395	9	.	.	PUNCT
inlawrev-2996	396	1	79	79	NUM
inlawrev-2996	396	2	.	.	PUNCT
inlawrev-2996	396	3	kentron	kentron	PROPN
inlawrev-2996	396	4	,	,	PUNCT
inlawrev-2996	396	5	572	572	NUM
inlawrev-2996	396	6	n.e.2d	n.e.2d	NOUN
inlawrev-2996	396	7	at	at	ADP
inlawrev-2996	396	8	1372	1372	NUM
inlawrev-2996	396	9	.	.	PUNCT
inlawrev-2996	397	1	80	80	NUM
inlawrev-2996	397	2	.	.	PUNCT
inlawrev-2996	398	1	i	i	PRON
inlawrev-2996	398	2	d.	d.	PROPN
inlawrev-2996	398	3	at	at	ADP
inlawrev-2996	398	4	1374	1374	NUM
inlawrev-2996	398	5	.	.	PUNCT
inlawrev-2996	399	1	81	81	NUM
inlawrev-2996	399	2	.	.	NOUN
inlawrev-2996	399	3	571	571	NUM
inlawrev-2996	399	4	n.e.2d	n.e.2d	NOUN
inlawrev-2996	399	5	1247	1247	NUM
inlawrev-2996	399	6	(	(	PUNCT
inlawrev-2996	399	7	ind	ind	NOUN
inlawrev-2996	399	8	.	.	PROPN
inlawrev-2996	399	9	1991	1991	NUM
inlawrev-2996	399	10	)	)	PUNCT
inlawrev-2996	399	11	.	.	PUNCT
inlawrev-2996	400	1	82	82	NUM
inlawrev-2996	400	2	.	.	PUNCT
inlawrev-2996	401	1	i	i	PRON
inlawrev-2996	401	2	d.	d.	PROPN
inlawrev-2996	401	3	at	at	ADP
inlawrev-2996	401	4	1250	1250	NUM
inlawrev-2996	401	5	.	.	PUNCT
inlawrev-2996	402	1	83	83	NUM
inlawrev-2996	402	2	.	.	PUNCT
inlawrev-2996	403	1	i	i	PRON
inlawrev-2996	403	2	d.	d.	PROPN
inlawrev-2996	403	3	84	84	NUM
inlawrev-2996	403	4	.	.	PUNCT
inlawrev-2996	404	1	i	i	PRON
inlawrev-2996	404	2	d.	d.	PROPN
inlawrev-2996	404	3	85	85	NUM
inlawrev-2996	404	4	.	.	PUNCT
inlawrev-2996	404	5	571	571	NUM
inlawrev-2996	404	6	n.e.2d	n.e.2d	NOUN
inlawrev-2996	404	7	287	287	NUM
inlawrev-2996	404	8	(	(	PUNCT
inlawrev-2996	404	9	ind	ind	NOUN
inlawrev-2996	404	10	.	.	PROPN
inlawrev-2996	404	11	1991	1991	NUM
inlawrev-2996	404	12	)	)	PUNCT
inlawrev-2996	404	13	,	,	PUNCT
inlawrev-2996	404	14	cert	cert	NOUN
inlawrev-2996	404	15	,	,	PUNCT
inlawrev-2996	404	16	denied	deny	VERB
inlawrev-2996	404	17	,	,	PUNCT
inlawrev-2996	404	18	60	60	NUM
inlawrev-2996	404	19	u.s.l.w	u.s.l.w	PROPN
inlawrev-2996	404	20	.	.	PROPN
inlawrev-2996	404	21	3154	3154	NUM
inlawrev-2996	404	22	(	(	PUNCT
inlawrev-2996	404	23	u.s	u.s	PROPN
inlawrev-2996	404	24	.	.	PROPN
inlawrev-2996	404	25	feb	feb	PROPN
inlawrev-2996	404	26	.	.	PROPN
inlawrev-2996	404	27	18	18	NUM
inlawrev-2996	404	28	,	,	PUNCT
inlawrev-2996	404	29	1992	1992	NUM
inlawrev-2996	404	30	)	)	PUNCT
inlawrev-2996	404	31	.	.	PUNCT
inlawrev-2996	405	1	1418	1418	NUM
inlawrev-2996	405	2	indiana	indiana	PROPN
inlawrev-2996	405	3	law	law	PROPN
inlawrev-2996	405	4	review	review	NOUN
inlawrev-2996	405	5	[	[	X
inlawrev-2996	405	6	vol	vol	NOUN
inlawrev-2996	405	7	.	.	PUNCT
inlawrev-2996	406	1	25:1405	25:1405	NUM
inlawrev-2996	406	2	former	former	ADJ
inlawrev-2996	406	3	tax	tax	NOUN
inlawrev-2996	406	4	on	on	ADP
inlawrev-2996	406	5	intangible	intangible	ADJ
inlawrev-2996	406	6	property	property	NOUN
inlawrev-2996	406	7	is	be	AUX
inlawrev-2996	406	8	not	not	PART
inlawrev-2996	406	9	violative	violative	ADJ
inlawrev-2996	406	10	of	of	ADP
inlawrev-2996	406	11	the	the	DET
inlawrev-2996	406	12	commerce	commerce	NOUN
inlawrev-2996	406	13	clause	clause	NOUN
inlawrev-2996	406	14	.	.	PUNCT
inlawrev-2996	407	1	86	86	NUM
inlawrev-2996	407	2	a	a	DET
inlawrev-2996	407	3	petition	petition	NOUN
inlawrev-2996	407	4	for	for	ADP
inlawrev-2996	407	5	certiorari	certiorari	NOUN
inlawrev-2996	407	6	was	be	AUX
inlawrev-2996	407	7	filed	file	VERB
inlawrev-2996	407	8	with	with	ADP
inlawrev-2996	407	9	the	the	DET
inlawrev-2996	407	10	united	united	PROPN
inlawrev-2996	407	11	states	states	PROPN
inlawrev-2996	407	12	supreme	supreme	PROPN
inlawrev-2996	407	13	court	court	PROPN
inlawrev-2996	407	14	,	,	PUNCT
inlawrev-2996	407	15	and	and	CCONJ
inlawrev-2996	407	16	at	at	ADP
inlawrev-2996	407	17	last	last	ADJ
inlawrev-2996	407	18	word	word	NOUN
inlawrev-2996	407	19	,	,	PUNCT
inlawrev-2996	407	20	the	the	DET
inlawrev-2996	407	21	parties	party	NOUN
inlawrev-2996	407	22	had	have	AUX
inlawrev-2996	407	23	agreed	agree	VERB
inlawrev-2996	407	24	to	to	PART
inlawrev-2996	407	25	settle	settle	VERB
inlawrev-2996	407	26	this	this	DET
inlawrev-2996	407	27	multimillion	multimillion	NOUN
inlawrev-2996	407	28	dollar	dollar	NOUN
inlawrev-2996	407	29	case	case	NOUN
inlawrev-2996	407	30	.	.	PUNCT
inlawrev-2996	408	1	87	87	NUM
inlawrev-2996	408	2	according	accord	VERB
inlawrev-2996	408	3	to	to	ADP
inlawrev-2996	408	4	published	publish	VERB
inlawrev-2996	408	5	reports	report	NOUN
inlawrev-2996	408	6	,	,	PUNCT
inlawrev-2996	408	7	the	the	DET
inlawrev-2996	408	8	state	state	NOUN
inlawrev-2996	408	9	feared	fear	VERB
inlawrev-2996	408	10	that	that	SCONJ
inlawrev-2996	408	11	the	the	DET
inlawrev-2996	408	12	court	court	NOUN
inlawrev-2996	408	13	would	would	AUX
inlawrev-2996	408	14	hear	hear	VERB
inlawrev-2996	408	15	the	the	DET
inlawrev-2996	408	16	case	case	NOUN
inlawrev-2996	408	17	and	and	CCONJ
inlawrev-2996	408	18	strike	strike	VERB
inlawrev-2996	408	19	down	down	ADP
inlawrev-2996	408	20	the	the	DET
inlawrev-2996	408	21	law	law	NOUN
inlawrev-2996	408	22	,	,	PUNCT
inlawrev-2996	408	23	possibly	possibly	ADV
inlawrev-2996	408	24	leading	lead	VERB
inlawrev-2996	408	25	to	to	ADP
inlawrev-2996	408	26	a	a	DET
inlawrev-2996	408	27	much	much	ADV
inlawrev-2996	408	28	larger	large	ADJ
inlawrev-2996	408	29	award	award	NOUN
inlawrev-2996	408	30	in	in	ADP
inlawrev-2996	408	31	this	this	DET
inlawrev-2996	408	32	class	class	NOUN
inlawrev-2996	408	33	action	action	NOUN
inlawrev-2996	408	34	lawsuit	lawsuit	NOUN
inlawrev-2996	408	35	.	.	PUNCT
inlawrev-2996	409	1	88	88	NUM
inlawrev-2996	409	2	86	86	NUM
inlawrev-2996	409	3	.	.	PUNCT
inlawrev-2996	410	1	i	i	PRON
inlawrev-2996	410	2	d.	d.	PROPN
inlawrev-2996	410	3	at	at	ADP
inlawrev-2996	410	4	293	293	NUM
inlawrev-2996	410	5	.	.	PUNCT
inlawrev-2996	411	1	87	87	NUM
inlawrev-2996	411	2	.	.	PUNCT
inlawrev-2996	412	1	settlement	settlement	NOUN
inlawrev-2996	412	2	on	on	ADP
inlawrev-2996	412	3	intangibles	intangible	NOUN
inlawrev-2996	412	4	tax	tax	NOUN
inlawrev-2996	412	5	,	,	PUNCT
inlawrev-2996	412	6	indianapolis	indianapolis	PROPN
inlawrev-2996	412	7	star	star	PROPN
inlawrev-2996	412	8	,	,	PUNCT
inlawrev-2996	412	9	feb	feb	PROPN
inlawrev-2996	412	10	.	.	PROPN
inlawrev-2996	412	11	11	11	NUM
inlawrev-2996	412	12	,	,	PUNCT
inlawrev-2996	412	13	1992	1992	NUM
inlawrev-2996	412	14	,	,	PUNCT
inlawrev-2996	412	15	at	at	ADP
inlawrev-2996	412	16	d8	d8	PROPN
inlawrev-2996	412	17	.	.	PUNCT
inlawrev-2996	413	1	88	88	NUM
inlawrev-2996	413	2	.	.	PUNCT
inlawrev-2996	414	1	i	i	PRON
inlawrev-2996	414	2	d.	d.	PROPN