id	sid	tid	token	lemma	pos
inlawrev-3003	1	1	indiana	indiana	PROPN
inlawrev-3003	1	2	law	law	PROPN
inlawrev-3003	1	3	review	review	VERB
inlawrev-3003	1	4	a	a	DET
inlawrev-3003	1	5	role	role	NOUN
inlawrev-3003	1	6	for	for	ADP
inlawrev-3003	1	7	"	"	PUNCT
inlawrev-3003	1	8	expert	expert	ADJ
inlawrev-3003	1	9	arbitrators	arbitrator	NOUN
inlawrev-3003	1	10	"	"	PUNCT
inlawrev-3003	1	11	in	in	ADP
inlawrev-3003	1	12	resolving	resolve	VERB
inlawrev-3003	1	13	valuation	valuation	NOUN
inlawrev-3003	1	14	issues	issue	NOUN
inlawrev-3003	1	15	before	before	ADP
inlawrev-3003	1	16	the	the	DET
inlawrev-3003	1	17	united	united	PROPN
inlawrev-3003	1	18	states	states	PROPN
inlawrev-3003	1	19	tax	tax	NOUN
inlawrev-3003	1	20	court	court	NOUN
inlawrev-3003	1	21	:	:	PUNCT
inlawrev-3003	1	22	a	a	DET
inlawrev-3003	1	23	remedy	remedy	NOUN
inlawrev-3003	1	24	to	to	ADP
inlawrev-3003	1	25	plaguing	plague	VERB
inlawrev-3003	1	26	problems	problem	NOUN
inlawrev-3003	1	27	nina	nina	PROPN
inlawrev-3003	1	28	j.	j.	PROPN
inlawrev-3003	1	29	crimm	crimm	PROPN
inlawrev-3003	1	30	*	*	PROPN
inlawrev-3003	1	31	one	one	PRON
inlawrev-3003	1	32	can	can	AUX
inlawrev-3003	1	33	not	not	PART
inlawrev-3003	1	34	know	know	VERB
inlawrev-3003	1	35	everything	everything	PRON
inlawrev-3003	1	36	.	.	PUNCT
inlawrev-3003	2	1	—	—	PUNCT
inlawrev-3003	2	2	horace	horace	NOUN
inlawrev-3003	2	3	introduction	introduction	NOUN
inlawrev-3003	2	4	as	as	ADV
inlawrev-3003	2	5	early	early	ADV
inlawrev-3003	2	6	as	as	ADP
inlawrev-3003	2	7	the	the	DET
inlawrev-3003	2	8	first	first	ADJ
inlawrev-3003	2	9	century	century	PROPN
inlawrev-3003	2	10	b.c	b.c	PROPN
inlawrev-3003	2	11	.	.	PROPN
inlawrev-3003	2	12	,	,	PUNCT
inlawrev-3003	2	13	quintus	quintus	PROPN
inlawrev-3003	2	14	horatius	horatius	PROPN
inlawrev-3003	2	15	flaccus	flaccus	PROPN
inlawrev-3003	2	16	horace	horace	PROPN
inlawrev-3003	2	17	,	,	PUNCT
inlawrev-3003	2	18	the	the	DET
inlawrev-3003	2	19	latin	latin	ADJ
inlawrev-3003	2	20	poet	poet	NOUN
inlawrev-3003	2	21	,	,	PUNCT
inlawrev-3003	2	22	remarked	remark	VERB
inlawrev-3003	2	23	on	on	ADP
inlawrev-3003	2	24	the	the	DET
inlawrev-3003	2	25	impossibility	impossibility	NOUN
inlawrev-3003	2	26	of	of	ADP
inlawrev-3003	2	27	being	be	AUX
inlawrev-3003	2	28	an	an	DET
inlawrev-3003	2	29	expert	expert	NOUN
inlawrev-3003	2	30	in	in	ADP
inlawrev-3003	2	31	all	all	DET
inlawrev-3003	2	32	disciplines	discipline	NOUN
inlawrev-3003	2	33	.	.	PUNCT
inlawrev-3003	3	1	so	so	ADV
inlawrev-3003	3	2	too	too	ADV
inlawrev-3003	3	3	,	,	PUNCT
inlawrev-3003	3	4	centuries	century	NOUN
inlawrev-3003	3	5	later	later	ADV
inlawrev-3003	3	6	in	in	ADP
inlawrev-3003	3	7	the	the	DET
inlawrev-3003	3	8	twelfth	twelfth	ADJ
inlawrev-3003	3	9	century	century	NOUN
inlawrev-3003	3	10	a.d	a.d	PROPN
inlawrev-3003	3	11	.	.	PROPN
inlawrev-3003	3	12	,	,	PUNCT
inlawrev-3003	3	13	maimonides	maimonides	PROPN
inlawrev-3003	3	14	acknowledged	acknowledge	VERB
inlawrev-3003	3	15	the	the	DET
inlawrev-3003	3	16	truth	truth	NOUN
inlawrev-3003	3	17	of	of	ADP
inlawrev-3003	3	18	horace	horace	PROPN
inlawrev-3003	3	19	's	's	PART
inlawrev-3003	3	20	observation	observation	NOUN
inlawrev-3003	3	21	when	when	SCONJ
inlawrev-3003	3	22	he	he	PRON
inlawrev-3003	3	23	suggested	suggest	VERB
inlawrev-3003	3	24	that	that	SCONJ
inlawrev-3003	3	25	differences	difference	NOUN
inlawrev-3003	3	26	in	in	ADP
inlawrev-3003	3	27	opinion	opinion	NOUN
inlawrev-3003	3	28	can	can	AUX
inlawrev-3003	3	29	be	be	AUX
inlawrev-3003	3	30	attributed	attribute	VERB
inlawrev-3003	3	31	to	to	ADP
inlawrev-3003	3	32	four	four	NUM
inlawrev-3003	3	33	fundamental	fundamental	ADJ
inlawrev-3003	3	34	factors	factor	NOUN
inlawrev-3003	3	35	,	,	PUNCT
inlawrev-3003	3	36	three	three	NUM
inlawrev-3003	3	37	of	of	ADP
inlawrev-3003	3	38	which	which	PRON
inlawrev-3003	3	39	rest	rest	VERB
inlawrev-3003	3	40	upon	upon	SCONJ
inlawrev-3003	3	41	the	the	DET
inlawrev-3003	3	42	existence	existence	NOUN
inlawrev-3003	3	43	or	or	CCONJ
inlawrev-3003	3	44	absence	absence	NOUN
inlawrev-3003	3	45	of	of	ADP
inlawrev-3003	3	46	personal	personal	ADJ
inlawrev-3003	3	47	knowledge	knowledge	NOUN
inlawrev-3003	3	48	or	or	CCONJ
inlawrev-3003	3	49	expertise	expertise	NOUN
inlawrev-3003	3	50	:	:	PUNCT
inlawrev-3003	3	51	one	one	NUM
inlawrev-3003	3	52	of	of	ADP
inlawrev-3003	3	53	them	they	PRON
inlawrev-3003	3	54	is	be	AUX
inlawrev-3003	3	55	love	love	NOUN
inlawrev-3003	3	56	of	of	ADP
inlawrev-3003	3	57	domination	domination	NOUN
inlawrev-3003	3	58	and	and	CCONJ
inlawrev-3003	3	59	love	love	NOUN
inlawrev-3003	3	60	of	of	ADP
inlawrev-3003	3	61	strife	strife	NOUN
inlawrev-3003	3	62	....	....	PUNCT
inlawrev-3003	4	1	the	the	DET
inlawrev-3003	4	2	second	second	ADJ
inlawrev-3003	4	3	cause	cause	NOUN
inlawrev-3003	4	4	is	be	AUX
inlawrev-3003	4	5	the	the	DET
inlawrev-3003	4	6	subtlety	subtlety	NOUN
inlawrev-3003	4	7	and	and	CCONJ
inlawrev-3003	4	8	the	the	DET
inlawrev-3003	4	9	obscurity	obscurity	NOUN
inlawrev-3003	4	10	[	[	X
inlawrev-3003	4	11	also	also	ADV
inlawrev-3003	4	12	translated	translate	VERB
inlawrev-3003	4	13	as	as	ADP
inlawrev-3003	4	14	profundity	profundity	NOUN
inlawrev-3003	4	15	]	]	PUNCT
inlawrev-3003	4	16	of	of	ADP
inlawrev-3003	4	17	the	the	DET
inlawrev-3003	4	18	object	object	NOUN
inlawrev-3003	4	19	of	of	ADP
inlawrev-3003	4	20	apprehension	apprehension	NOUN
inlawrev-3003	4	21	in	in	ADP
inlawrev-3003	4	22	itself	itself	PRON
inlawrev-3003	4	23	and	and	CCONJ
inlawrev-3003	4	24	the	the	DET
inlawrev-3003	4	25	difficulty	difficulty	NOUN
inlawrev-3003	4	26	of	of	ADP
inlawrev-3003	4	27	apprehending	apprehend	VERB
inlawrev-3003	4	28	it	it	PRON
inlawrev-3003	4	29	and	and	CCONJ
inlawrev-3003	4	30	the	the	DET
inlawrev-3003	4	31	third	third	ADJ
inlawrev-3003	4	32	cause	cause	NOUN
inlawrev-3003	4	33	is	be	AUX
inlawrev-3003	4	34	the	the	DET
inlawrev-3003	4	35	ignorance	ignorance	NOUN
inlawrev-3003	4	36	of	of	ADP
inlawrev-3003	4	37	him	he	PRON
inlawrev-3003	4	38	who	who	PRON
inlawrev-3003	4	39	apprehends	apprehend	VERB
inlawrev-3003	4	40	and	and	CCONJ
inlawrev-3003	4	41	his	his	PRON
inlawrev-3003	4	42	inability	inability	NOUN
inlawrev-3003	4	43	to	to	PART
inlawrev-3003	4	44	grasp	grasp	VERB
inlawrev-3003	4	45	things	thing	NOUN
inlawrev-3003	4	46	that	that	PRON
inlawrev-3003	4	47	[	[	X
inlawrev-3003	4	48	are	be	AUX
inlawrev-3003	4	49	]	]	X
inlawrev-3003	4	50	possible	possible	ADJ
inlawrev-3003	4	51	to	to	PART
inlawrev-3003	4	52	apprehend	apprehend	VERB
inlawrev-3003	4	53	.	.	PUNCT
inlawrev-3003	4	54	.	.	PUNCT
inlawrev-3003	4	55	.	.	PUNCT
inlawrev-3003	4	56	.	.	PUNCT
inlawrev-3003	5	1	however	however	ADV
inlawrev-3003	5	2	,	,	PUNCT
inlawrev-3003	5	3	in	in	ADP
inlawrev-3003	5	4	our	our	PRON
inlawrev-3003	5	5	times	time	NOUN
inlawrev-3003	5	6	there	there	PRON
inlawrev-3003	5	7	is	be	VERB
inlawrev-3003	5	8	a	a	DET
inlawrev-3003	5	9	fourth	fourth	ADJ
inlawrev-3003	5	10	cause	cause	NOUN
inlawrev-3003	5	11	.	.	PUNCT
inlawrev-3003	5	12	.	.	PUNCT
inlawrev-3003	5	13	.	.	PUNCT
inlawrev-3003	6	1	.	.	PUNCT
inlawrev-3003	7	1	it	it	PRON
inlawrev-3003	7	2	is	be	AUX
inlawrev-3003	7	3	habit	habit	ADJ
inlawrev-3003	7	4	and	and	CCONJ
inlawrev-3003	7	5	upbringing	upbringe	VERB
inlawrev-3003	7	6	[	[	X
inlawrev-3003	7	7	also	also	ADV
inlawrev-3003	7	8	translated	translate	VERB
inlawrev-3003	7	9	as	as	ADP
inlawrev-3003	7	10	education	education	NOUN
inlawrev-3003	7	11	]	]	PUNCT
inlawrev-3003	7	12	.	.	PUNCT
inlawrev-3003	8	1	1	1	NUM
inlawrev-3003	8	2	today	today	NOUN
inlawrev-3003	8	3	,	,	PUNCT
inlawrev-3003	8	4	many	many	ADJ
inlawrev-3003	8	5	centuries	century	NOUN
inlawrev-3003	8	6	later	later	ADV
inlawrev-3003	8	7	,	,	PUNCT
inlawrev-3003	8	8	the	the	DET
inlawrev-3003	8	9	comments	comment	NOUN
inlawrev-3003	8	10	of	of	ADP
inlawrev-3003	8	11	horace	horace	PROPN
inlawrev-3003	8	12	and	and	CCONJ
inlawrev-3003	8	13	maimonides	maimonides	PROPN
inlawrev-3003	8	14	seem	seem	VERB
inlawrev-3003	8	15	almost	almost	ADV
inlawrev-3003	8	16	unremarkable	unremarkable	ADJ
inlawrev-3003	8	17	.	.	PUNCT
inlawrev-3003	9	1	we	we	PRON
inlawrev-3003	9	2	take	take	VERB
inlawrev-3003	9	3	for	for	ADP
inlawrev-3003	9	4	granted	grant	VERB
inlawrev-3003	9	5	that	that	SCONJ
inlawrev-3003	9	6	we	we	PRON
inlawrev-3003	9	7	might	might	AUX
inlawrev-3003	9	8	be	be	AUX
inlawrev-3003	9	9	exposed	expose	VERB
inlawrev-3003	9	10	to	to	ADP
inlawrev-3003	9	11	many	many	ADJ
inlawrev-3003	9	12	ideas	idea	NOUN
inlawrev-3003	9	13	,	,	PUNCT
inlawrev-3003	9	14	concepts	concept	NOUN
inlawrev-3003	9	15	,	,	PUNCT
inlawrev-3003	9	16	techniques	technique	NOUN
inlawrev-3003	9	17	,	,	PUNCT
inlawrev-3003	9	18	and	and	CCONJ
inlawrev-3003	9	19	disciplines	discipline	NOUN
inlawrev-3003	9	20	,	,	PUNCT
inlawrev-3003	9	21	but	but	CCONJ
inlawrev-3003	9	22	that	that	SCONJ
inlawrev-3003	9	23	we	we	PRON
inlawrev-3003	9	24	can	can	AUX
inlawrev-3003	9	25	not	not	PART
inlawrev-3003	9	26	master	master	VERB
inlawrev-3003	9	27	them	they	PRON
inlawrev-3003	9	28	all	all	PRON
inlawrev-3003	9	29	.	.	PUNCT
inlawrev-3003	10	1	ours	ours	PRON
inlawrev-3003	10	2	is	be	AUX
inlawrev-3003	10	3	an	an	DET
inlawrev-3003	10	4	age	age	NOUN
inlawrev-3003	10	5	of	of	ADP
inlawrev-3003	10	6	expertise	expertise	NOUN
inlawrev-3003	10	7	,	,	PUNCT
inlawrev-3003	10	8	of	of	ADP
inlawrev-3003	10	9	professionalism	professionalism	NOUN
inlawrev-3003	10	10	reflected	reflect	VERB
inlawrev-3003	10	11	and	and	CCONJ
inlawrev-3003	10	12	underwritten	underwrite	VERB
inlawrev-3003	10	13	by	by	ADP
inlawrev-3003	10	14	our	our	PRON
inlawrev-3003	10	15	institutions	institution	NOUN
inlawrev-3003	10	16	.	.	PUNCT
inlawrev-3003	11	1	for	for	ADP
inlawrev-3003	11	2	instance	instance	NOUN
inlawrev-3003	11	3	,	,	PUNCT
inlawrev-3003	11	4	the	the	DET
inlawrev-3003	11	5	structure	structure	NOUN
inlawrev-3003	11	6	of	of	ADP
inlawrev-3003	11	7	our	our	PRON
inlawrev-3003	11	8	educational	educational	ADJ
inlawrev-3003	11	9	systems	system	NOUN
inlawrev-3003	11	10	illustrates	illustrate	VERB
inlawrev-3003	11	11	our	our	PRON
inlawrev-3003	11	12	appreciation	appreciation	NOUN
inlawrev-3003	11	13	of	of	ADP
inlawrev-3003	11	14	the	the	DET
inlawrev-3003	11	15	importance	importance	NOUN
inlawrev-3003	11	16	of	of	ADP
inlawrev-3003	11	17	specialization	specialization	NOUN
inlawrev-3003	11	18	.	.	PUNCT
inlawrev-3003	12	1	we	we	PRON
inlawrev-3003	12	2	have	have	VERB
inlawrev-3003	12	3	vocational	vocational	ADJ
inlawrev-3003	12	4	schools	school	NOUN
inlawrev-3003	12	5	which	which	PRON
inlawrev-3003	12	6	teach	teach	VERB
inlawrev-3003	12	7	special	special	ADJ
inlawrev-3003	12	8	crafts	craft	NOUN
inlawrev-3003	12	9	such	such	ADJ
inlawrev-3003	12	10	as	as	ADP
inlawrev-3003	12	11	carpentry	carpentry	NOUN
inlawrev-3003	12	12	,	,	PUNCT
inlawrev-3003	12	13	welding	welding	NOUN
inlawrev-3003	12	14	,	,	PUNCT
inlawrev-3003	12	15	and	and	CCONJ
inlawrev-3003	12	16	plumbing	plumbing	NOUN
inlawrev-3003	12	17	skills	skill	NOUN
inlawrev-3003	12	18	.	.	PUNCT
inlawrev-3003	13	1	we	we	PRON
inlawrev-3003	13	2	have	have	VERB
inlawrev-3003	13	3	graduate	graduate	NOUN
inlawrev-3003	13	4	and	and	CCONJ
inlawrev-3003	13	5	professional	professional	ADJ
inlawrev-3003	13	6	*	*	PUNCT
inlawrev-3003	13	7	professor	professor	NOUN
inlawrev-3003	13	8	of	of	ADP
inlawrev-3003	13	9	law	law	PROPN
inlawrev-3003	13	10	,	,	PUNCT
inlawrev-3003	13	11	st	st	PROPN
inlawrev-3003	13	12	.	.	PROPN
inlawrev-3003	13	13	john	john	PROPN
inlawrev-3003	13	14	's	's	PART
inlawrev-3003	13	15	university	university	PROPN
inlawrev-3003	13	16	school	school	NOUN
inlawrev-3003	13	17	of	of	ADP
inlawrev-3003	13	18	law	law	NOUN
inlawrev-3003	13	19	.	.	PUNCT
inlawrev-3003	14	1	a.b	a.b	PROPN
inlawrev-3003	14	2	.	.	PROPN
inlawrev-3003	14	3	,	,	PUNCT
inlawrev-3003	14	4	1972	1972	NUM
inlawrev-3003	14	5	,	,	PUNCT
inlawrev-3003	14	6	washington	washington	PROPN
inlawrev-3003	14	7	university	university	PROPN
inlawrev-3003	14	8	;	;	PUNCT
inlawrev-3003	14	9	j.d	j.d	PROPN
inlawrev-3003	14	10	.	.	PROPN
inlawrev-3003	14	11	,	,	PUNCT
inlawrev-3003	14	12	1979	1979	NUM
inlawrev-3003	14	13	,	,	PUNCT
inlawrev-3003	14	14	tulane	tulane	NOUN
inlawrev-3003	14	15	university	university	PROPN
inlawrev-3003	14	16	school	school	NOUN
inlawrev-3003	14	17	of	of	ADP
inlawrev-3003	14	18	law	law	NOUN
inlawrev-3003	14	19	;	;	PUNCT
inlawrev-3003	14	20	m.b.a	m.b.a	NOUN
inlawrev-3003	14	21	.	.	PROPN
inlawrev-3003	14	22	,	,	PUNCT
inlawrev-3003	14	23	1979	1979	NUM
inlawrev-3003	14	24	,	,	PUNCT
inlawrev-3003	14	25	tulane	tulane	NOUN
inlawrev-3003	14	26	university	university	NOUN
inlawrev-3003	14	27	;	;	PUNCT
inlawrev-3003	14	28	ll.m	ll.m	X
inlawrev-3003	14	29	.	.	PUNCT
inlawrev-3003	15	1	in	in	ADP
inlawrev-3003	15	2	taxation	taxation	NOUN
inlawrev-3003	15	3	,	,	PUNCT
inlawrev-3003	15	4	1982	1982	NUM
inlawrev-3003	15	5	,	,	PUNCT
inlawrev-3003	15	6	georgetown	georgetown	PROPN
inlawrev-3003	15	7	university	university	PROPN
inlawrev-3003	15	8	law	law	NOUN
inlawrev-3003	15	9	center	center	NOUN
inlawrev-3003	15	10	.	.	PUNCT
inlawrev-3003	16	1	1	1	X
inlawrev-3003	16	2	.	.	X
inlawrev-3003	16	3	moses	moses	PROPN
inlawrev-3003	16	4	maimonides	maimonides	PROPN
inlawrev-3003	16	5	,	,	PUNCT
inlawrev-3003	16	6	the	the	DET
inlawrev-3003	16	7	guide	guide	NOUN
inlawrev-3003	16	8	of	of	ADP
inlawrev-3003	16	9	the	the	DET
inlawrev-3003	16	10	perplexed	perplexed	ADJ
inlawrev-3003	16	11	66	66	NUM
inlawrev-3003	16	12	-	-	SYM
inlawrev-3003	16	13	67	67	NUM
inlawrev-3003	16	14	(	(	PUNCT
inlawrev-3003	16	15	shlomo	shlomo	NOUN
inlawrev-3003	16	16	pines	pine	NOUN
inlawrev-3003	16	17	trans	tran	NOUN
inlawrev-3003	16	18	,	,	PUNCT
inlawrev-3003	16	19	univ	univ	PROPN
inlawrev-3003	16	20	.	.	PROPN
inlawrev-3003	16	21	of	of	ADP
inlawrev-3003	16	22	chicago	chicago	PROPN
inlawrev-3003	16	23	press	press	PROPN
inlawrev-3003	16	24	1963	1963	NUM
inlawrev-3003	16	25	)	)	PUNCT
inlawrev-3003	16	26	(	(	PUNCT
inlawrev-3003	16	27	1856	1856	NUM
inlawrev-3003	16	28	-	-	SYM
inlawrev-3003	16	29	66	66	NUM
inlawrev-3003	16	30	)	)	PUNCT
inlawrev-3003	16	31	.	.	PUNCT
inlawrev-3003	17	1	maimonides	maimonides	PROPN
inlawrev-3003	17	2	attributed	attribute	VERB
inlawrev-3003	17	3	the	the	DET
inlawrev-3003	17	4	definitions	definition	NOUN
inlawrev-3003	17	5	of	of	ADP
inlawrev-3003	17	6	the	the	DET
inlawrev-3003	17	7	first	first	ADJ
inlawrev-3003	17	8	three	three	NUM
inlawrev-3003	17	9	causes	cause	NOUN
inlawrev-3003	17	10	to	to	ADP
inlawrev-3003	17	11	alexander	alexander	PROPN
inlawrev-3003	17	12	of	of	ADP
inlawrev-3003	17	13	aphrodisias	aphrodisias	PROPN
inlawrev-3003	17	14	.	.	PUNCT
inlawrev-3003	18	1	the	the	DET
inlawrev-3003	18	2	fourth	fourth	ADJ
inlawrev-3003	18	3	is	be	AUX
inlawrev-3003	18	4	maimonides	maimonides	PROPN
inlawrev-3003	18	5	'	'	PART
inlawrev-3003	18	6	own	own	ADJ
inlawrev-3003	18	7	idea	idea	NOUN
inlawrev-3003	18	8	.	.	PUNCT
inlawrev-3003	19	1	joseph	joseph	PROPN
inlawrev-3003	19	2	a.	a.	PROPN
inlawrev-3003	19	3	buus	buus	PROPN
inlawrev-3003	19	4	,	,	PUNCT
inlawrev-3003	19	5	maimonides	maimonides	PROPN
inlawrev-3003	19	6	:	:	PUNCT
inlawrev-3003	19	7	a	a	DET
inlawrev-3003	19	8	collection	collection	NOUN
inlawrev-3003	19	9	of	of	ADP
inlawrev-3003	19	10	critical	critical	ADJ
inlawrev-3003	19	11	essays	essay	NOUN
inlawrev-3003	19	12	112	112	NUM
inlawrev-3003	19	13	(	(	PUNCT
inlawrev-3003	19	14	1988	1988	NUM
inlawrev-3003	19	15	)	)	PUNCT
inlawrev-3003	19	16	.	.	PUNCT
inlawrev-3003	20	1	42	42	NUM
inlawrev-3003	20	2	indiana	indiana	PROPN
inlawrev-3003	20	3	law	law	PROPN
inlawrev-3003	20	4	review	review	NOUN
inlawrev-3003	20	5	[	[	X
inlawrev-3003	20	6	vol	vol	NOUN
inlawrev-3003	20	7	.	.	PUNCT
inlawrev-3003	21	1	26:41	26:41	NUM
inlawrev-3003	21	2	schools	school	NOUN
inlawrev-3003	21	3	that	that	PRON
inlawrev-3003	21	4	teach	teach	VERB
inlawrev-3003	21	5	disciplines	discipline	NOUN
inlawrev-3003	21	6	such	such	ADJ
inlawrev-3003	21	7	as	as	ADP
inlawrev-3003	21	8	law	law	NOUN
inlawrev-3003	21	9	,	,	PUNCT
inlawrev-3003	21	10	medicine	medicine	NOUN
inlawrev-3003	21	11	,	,	PUNCT
inlawrev-3003	21	12	architecture	architecture	NOUN
inlawrev-3003	21	13	,	,	PUNCT
inlawrev-3003	21	14	engineering	engineering	NOUN
inlawrev-3003	21	15	,	,	PUNCT
inlawrev-3003	21	16	business	business	NOUN
inlawrev-3003	21	17	,	,	PUNCT
inlawrev-3003	21	18	and	and	CCONJ
inlawrev-3003	21	19	the	the	DET
inlawrev-3003	21	20	sciences	science	NOUN
inlawrev-3003	21	21	.	.	PUNCT
inlawrev-3003	22	1	within	within	ADP
inlawrev-3003	22	2	each	each	PRON
inlawrev-3003	22	3	of	of	ADP
inlawrev-3003	22	4	those	those	DET
inlawrev-3003	22	5	subject	subject	ADJ
inlawrev-3003	22	6	areas	area	NOUN
inlawrev-3003	22	7	,	,	PUNCT
inlawrev-3003	22	8	a	a	DET
inlawrev-3003	22	9	student	student	NOUN
inlawrev-3003	22	10	can	can	AUX
inlawrev-3003	22	11	obtain	obtain	VERB
inlawrev-3003	22	12	a	a	DET
inlawrev-3003	22	13	degree	degree	NOUN
inlawrev-3003	22	14	or	or	CCONJ
inlawrev-3003	22	15	special	special	ADJ
inlawrev-3003	22	16	certification	certification	NOUN
inlawrev-3003	22	17	that	that	PRON
inlawrev-3003	22	18	acknowledges	acknowledge	VERB
inlawrev-3003	22	19	expertise	expertise	NOUN
inlawrev-3003	22	20	in	in	ADP
inlawrev-3003	22	21	a	a	DET
inlawrev-3003	22	22	particular	particular	ADJ
inlawrev-3003	22	23	specialty	specialty	NOUN
inlawrev-3003	22	24	.	.	PUNCT
inlawrev-3003	23	1	for	for	ADP
inlawrev-3003	23	2	example	example	NOUN
inlawrev-3003	23	3	,	,	PUNCT
inlawrev-3003	23	4	an	an	DET
inlawrev-3003	23	5	individual	individual	NOUN
inlawrev-3003	23	6	might	might	AUX
inlawrev-3003	23	7	obtain	obtain	VERB
inlawrev-3003	23	8	a	a	DET
inlawrev-3003	23	9	master	master	NOUN
inlawrev-3003	23	10	of	of	ADP
inlawrev-3003	23	11	laws	law	NOUN
inlawrev-3003	23	12	in	in	ADP
inlawrev-3003	23	13	taxation	taxation	NOUN
inlawrev-3003	23	14	,	,	PUNCT
inlawrev-3003	23	15	or	or	CCONJ
inlawrev-3003	23	16	might	might	AUX
inlawrev-3003	23	17	be	be	AUX
inlawrev-3003	23	18	board	board	NOUN
inlawrev-3003	23	19	certified	certify	VERB
inlawrev-3003	23	20	in	in	ADP
inlawrev-3003	23	21	pulminary	pulminary	ADJ
inlawrev-3003	23	22	medicine	medicine	NOUN
inlawrev-3003	23	23	or	or	CCONJ
inlawrev-3003	23	24	pediatrics	pediatric	NOUN
inlawrev-3003	23	25	,	,	PUNCT
inlawrev-3003	23	26	or	or	CCONJ
inlawrev-3003	23	27	might	might	AUX
inlawrev-3003	23	28	secure	secure	VERB
inlawrev-3003	23	29	a	a	DET
inlawrev-3003	23	30	ph.d	ph.d	NOUN
inlawrev-3003	23	31	.	.	PUNCT
inlawrev-3003	24	1	in	in	ADP
inlawrev-3003	24	2	electrical	electrical	ADJ
inlawrev-3003	24	3	or	or	CCONJ
inlawrev-3003	24	4	mechanical	mechanical	ADJ
inlawrev-3003	24	5	engineering	engineering	NOUN
inlawrev-3003	24	6	.	.	PUNCT
inlawrev-3003	25	1	the	the	DET
inlawrev-3003	25	2	wealth	wealth	NOUN
inlawrev-3003	25	3	of	of	ADP
inlawrev-3003	25	4	available	available	ADJ
inlawrev-3003	25	5	disciplines	discipline	NOUN
inlawrev-3003	25	6	and	and	CCONJ
inlawrev-3003	25	7	specialty	specialty	NOUN
inlawrev-3003	25	8	areas	area	NOUN
inlawrev-3003	25	9	taught	teach	VERB
inlawrev-3003	25	10	in	in	ADP
inlawrev-3003	25	11	our	our	PRON
inlawrev-3003	25	12	schools	school	NOUN
inlawrev-3003	25	13	serves	serve	VERB
inlawrev-3003	25	14	as	as	ADP
inlawrev-3003	25	15	a	a	DET
inlawrev-3003	25	16	signal	signal	NOUN
inlawrev-3003	25	17	of	of	ADP
inlawrev-3003	25	18	the	the	DET
inlawrev-3003	25	19	complexities	complexity	NOUN
inlawrev-3003	25	20	and	and	CCONJ
inlawrev-3003	25	21	breadth	breadth	NOUN
inlawrev-3003	25	22	of	of	ADP
inlawrev-3003	25	23	existing	exist	VERB
inlawrev-3003	25	24	information	information	NOUN
inlawrev-3003	25	25	beyond	beyond	ADP
inlawrev-3003	25	26	our	our	PRON
inlawrev-3003	25	27	abilities	ability	NOUN
inlawrev-3003	25	28	to	to	PART
inlawrev-3003	25	29	master	master	VERB
inlawrev-3003	25	30	.	.	PUNCT
inlawrev-3003	26	1	likewise	likewise	ADV
inlawrev-3003	26	2	,	,	PUNCT
inlawrev-3003	26	3	the	the	DET
inlawrev-3003	26	4	structure	structure	NOUN
inlawrev-3003	26	5	of	of	ADP
inlawrev-3003	26	6	our	our	PRON
inlawrev-3003	26	7	judicial	judicial	ADJ
inlawrev-3003	26	8	systems	system	NOUN
inlawrev-3003	26	9	acknowledges	acknowledge	VERB
inlawrev-3003	26	10	the	the	DET
inlawrev-3003	26	11	"	"	PUNCT
inlawrev-3003	26	12	subtlety	subtlety	NOUN
inlawrev-3003	26	13	and	and	CCONJ
inlawrev-3003	26	14	the	the	DET
inlawrev-3003	26	15	obscurity	obscurity	NOUN
inlawrev-3003	26	16	[	[	X
inlawrev-3003	26	17	or	or	CCONJ
inlawrev-3003	26	18	profundity]"2	profundity]"2	NOUN
inlawrev-3003	26	19	of	of	ADP
inlawrev-3003	26	20	the	the	DET
inlawrev-3003	26	21	subjects	subject	NOUN
inlawrev-3003	26	22	that	that	SCONJ
inlawrev-3003	26	23	the	the	DET
inlawrev-3003	26	24	judiciary	judiciary	NOUN
inlawrev-3003	26	25	must	must	AUX
inlawrev-3003	26	26	address	address	VERB
inlawrev-3003	26	27	.	.	PUNCT
inlawrev-3003	27	1	we	we	PRON
inlawrev-3003	27	2	have	have	AUX
inlawrev-3003	27	3	established	establish	VERB
inlawrev-3003	27	4	special	special	ADJ
inlawrev-3003	27	5	federal	federal	ADJ
inlawrev-3003	27	6	bankruptcy	bankruptcy	NOUN
inlawrev-3003	27	7	courts	court	NOUN
inlawrev-3003	27	8	,	,	PUNCT
inlawrev-3003	27	9	a	a	DET
inlawrev-3003	27	10	federal	federal	ADJ
inlawrev-3003	27	11	tax	tax	NOUN
inlawrev-3003	27	12	court	court	NOUN
inlawrev-3003	27	13	,	,	PUNCT
inlawrev-3003	27	14	federal	federal	ADJ
inlawrev-3003	27	15	military	military	ADJ
inlawrev-3003	27	16	law	law	NOUN
inlawrev-3003	27	17	courts	court	NOUN
inlawrev-3003	27	18	,	,	PUNCT
inlawrev-3003	27	19	state	state	NOUN
inlawrev-3003	27	20	courts	court	NOUN
inlawrev-3003	27	21	of	of	ADP
inlawrev-3003	27	22	family	family	NOUN
inlawrev-3003	27	23	law	law	NOUN
inlawrev-3003	27	24	,	,	PUNCT
inlawrev-3003	27	25	and	and	CCONJ
inlawrev-3003	27	26	state	state	NOUN
inlawrev-3003	27	27	criminal	criminal	ADJ
inlawrev-3003	27	28	law	law	NOUN
inlawrev-3003	27	29	courts	court	NOUN
inlawrev-3003	27	30	.	.	PUNCT
inlawrev-3003	28	1	judges	judge	NOUN
inlawrev-3003	28	2	who	who	PRON
inlawrev-3003	28	3	serve	serve	VERB
inlawrev-3003	28	4	on	on	ADP
inlawrev-3003	28	5	each	each	PRON
inlawrev-3003	28	6	of	of	ADP
inlawrev-3003	28	7	these	these	DET
inlawrev-3003	28	8	courts	court	NOUN
inlawrev-3003	28	9	have	have	VERB
inlawrev-3003	28	10	particular	particular	ADJ
inlawrev-3003	28	11	expertise	expertise	NOUN
inlawrev-3003	28	12	in	in	ADP
inlawrev-3003	28	13	the	the	DET
inlawrev-3003	28	14	named	name	VERB
inlawrev-3003	28	15	field	field	NOUN
inlawrev-3003	28	16	of	of	ADP
inlawrev-3003	28	17	law	law	NOUN
inlawrev-3003	28	18	.	.	PUNCT
inlawrev-3003	29	1	thus	thus	ADV
inlawrev-3003	29	2	,	,	PUNCT
inlawrev-3003	29	3	among	among	ADP
inlawrev-3003	29	4	other	other	ADJ
inlawrev-3003	29	5	institutions	institution	NOUN
inlawrev-3003	29	6	,	,	PUNCT
inlawrev-3003	29	7	our	our	PRON
inlawrev-3003	29	8	educational	educational	ADJ
inlawrev-3003	29	9	and	and	CCONJ
inlawrev-3003	29	10	judicial	judicial	ADJ
inlawrev-3003	29	11	structures	structure	NOUN
inlawrev-3003	29	12	recognize	recognize	VERB
inlawrev-3003	29	13	that	that	SCONJ
inlawrev-3003	29	14	each	each	DET
inlawrev-3003	29	15	subject	subject	NOUN
inlawrev-3003	29	16	merits	merit	VERB
inlawrev-3003	29	17	its	its	PRON
inlawrev-3003	29	18	own	own	ADJ
inlawrev-3003	29	19	exegesis	exegesis	NOUN
inlawrev-3003	29	20	by	by	ADP
inlawrev-3003	29	21	persons	person	NOUN
inlawrev-3003	29	22	having	have	VERB
inlawrev-3003	29	23	special	special	ADJ
inlawrev-3003	29	24	knowledge	knowledge	NOUN
inlawrev-3003	29	25	.	.	PUNCT
inlawrev-3003	30	1	by	by	ADP
inlawrev-3003	30	2	further	far	ADV
inlawrev-3003	30	3	focusing	focus	VERB
inlawrev-3003	30	4	on	on	ADP
inlawrev-3003	30	5	the	the	DET
inlawrev-3003	30	6	judiciary	judiciary	NOUN
inlawrev-3003	30	7	,	,	PUNCT
inlawrev-3003	30	8	we	we	PRON
inlawrev-3003	30	9	find	find	VERB
inlawrev-3003	30	10	that	that	SCONJ
inlawrev-3003	30	11	it	it	PRON
inlawrev-3003	30	12	has	have	AUX
inlawrev-3003	30	13	developed	develop	VERB
inlawrev-3003	30	14	useful	useful	ADJ
inlawrev-3003	30	15	systems	system	NOUN
inlawrev-3003	30	16	by	by	ADP
inlawrev-3003	30	17	which	which	PRON
inlawrev-3003	30	18	experts	expert	NOUN
inlawrev-3003	30	19	may	may	AUX
inlawrev-3003	30	20	be	be	AUX
inlawrev-3003	30	21	enlisted	enlist	VERB
inlawrev-3003	30	22	to	to	PART
inlawrev-3003	30	23	advise	advise	VERB
inlawrev-3003	30	24	the	the	DET
inlawrev-3003	30	25	trier	trier	NOUN
inlawrev-3003	30	26	of	of	ADP
inlawrev-3003	30	27	fact	fact	NOUN
inlawrev-3003	30	28	of	of	ADP
inlawrev-3003	30	29	subjects	subject	NOUN
inlawrev-3003	30	30	outside	outside	ADP
inlawrev-3003	30	31	the	the	DET
inlawrev-3003	30	32	expertise	expertise	NOUN
inlawrev-3003	30	33	of	of	ADP
inlawrev-3003	30	34	the	the	DET
inlawrev-3003	30	35	judge	judge	NOUN
inlawrev-3003	30	36	or	or	CCONJ
inlawrev-3003	30	37	jury	jury	NOUN
inlawrev-3003	30	38	.	.	PUNCT
inlawrev-3003	31	1	partisan	partisan	ADJ
inlawrev-3003	31	2	or	or	CCONJ
inlawrev-3003	31	3	nonpartisan	nonpartisan	ADJ
inlawrev-3003	31	4	experts	expert	NOUN
inlawrev-3003	31	5	,	,	PUNCT
inlawrev-3003	31	6	or	or	CCONJ
inlawrev-3003	31	7	both	both	PRON
inlawrev-3003	31	8	,	,	PUNCT
inlawrev-3003	31	9	may	may	AUX
inlawrev-3003	31	10	be	be	AUX
inlawrev-3003	31	11	called	call	VERB
inlawrev-3003	31	12	upon	upon	SCONJ
inlawrev-3003	31	13	to	to	PART
inlawrev-3003	31	14	synthesize	synthesize	VERB
inlawrev-3003	31	15	and	and	CCONJ
inlawrev-3003	31	16	extrapolate	extrapolate	ADJ
inlawrev-3003	31	17	facts	fact	NOUN
inlawrev-3003	31	18	,	,	PUNCT
inlawrev-3003	31	19	to	to	PART
inlawrev-3003	31	20	approximate	approximate	VERB
inlawrev-3003	31	21	the	the	DET
inlawrev-3003	31	22	truth	truth	NOUN
inlawrev-3003	31	23	,	,	PUNCT
inlawrev-3003	31	24	and	and	CCONJ
inlawrev-3003	31	25	to	to	PART
inlawrev-3003	31	26	express	express	VERB
inlawrev-3003	31	27	reasoning	reasoning	NOUN
inlawrev-3003	31	28	and	and	CCONJ
inlawrev-3003	31	29	opinions	opinion	NOUN
inlawrev-3003	31	30	which	which	PRON
inlawrev-3003	31	31	should	should	AUX
inlawrev-3003	31	32	enlighten	enlighten	VERB
inlawrev-3003	31	33	the	the	DET
inlawrev-3003	31	34	court	court	NOUN
inlawrev-3003	31	35	.	.	PUNCT
inlawrev-3003	32	1	as	as	ADP
inlawrev-3003	32	2	part	part	NOUN
inlawrev-3003	32	3	of	of	ADP
inlawrev-3003	32	4	the	the	DET
inlawrev-3003	32	5	adversarial	adversarial	ADJ
inlawrev-3003	32	6	process	process	NOUN
inlawrev-3003	32	7	,	,	PUNCT
inlawrev-3003	32	8	these	these	DET
inlawrev-3003	32	9	systems	system	NOUN
inlawrev-3003	32	10	usually	usually	ADV
inlawrev-3003	32	11	take	take	VERB
inlawrev-3003	32	12	the	the	DET
inlawrev-3003	32	13	form	form	NOUN
inlawrev-3003	32	14	of	of	ADP
inlawrev-3003	32	15	partisan	partisan	ADJ
inlawrev-3003	32	16	representation	representation	NOUN
inlawrev-3003	32	17	whereby	whereby	SCONJ
inlawrev-3003	32	18	each	each	DET
inlawrev-3003	32	19	party	party	NOUN
inlawrev-3003	32	20	employs	employ	VERB
inlawrev-3003	32	21	one	one	NUM
inlawrev-3003	32	22	or	or	CCONJ
inlawrev-3003	32	23	more	more	ADJ
inlawrev-3003	32	24	expert	expert	ADJ
inlawrev-3003	32	25	witnesses	witness	NOUN
inlawrev-3003	32	26	to	to	PART
inlawrev-3003	32	27	present	present	VERB
inlawrev-3003	32	28	educated	educate	VERB
inlawrev-3003	32	29	reasoning	reasoning	NOUN
inlawrev-3003	32	30	and	and	CCONJ
inlawrev-3003	32	31	opinions	opinion	NOUN
inlawrev-3003	32	32	as	as	ADP
inlawrev-3003	32	33	to	to	ADP
inlawrev-3003	32	34	the	the	DET
inlawrev-3003	32	35	facts	fact	NOUN
inlawrev-3003	32	36	and	and	CCONJ
inlawrev-3003	32	37	truths	truth	NOUN
inlawrev-3003	32	38	of	of	ADP
inlawrev-3003	32	39	a	a	DET
inlawrev-3003	32	40	case	case	NOUN
inlawrev-3003	32	41	.	.	PUNCT
inlawrev-3003	33	1	influences	influence	NOUN
inlawrev-3003	33	2	and	and	CCONJ
inlawrev-3003	33	3	benefits	benefit	NOUN
inlawrev-3003	33	4	of	of	ADP
inlawrev-3003	33	5	these	these	DET
inlawrev-3003	33	6	partisan	partisan	ADJ
inlawrev-3003	33	7	expert	expert	NOUN
inlawrev-3003	33	8	systems	system	NOUN
inlawrev-3003	33	9	might	might	AUX
inlawrev-3003	33	10	be	be	AUX
inlawrev-3003	33	11	measured	measure	VERB
inlawrev-3003	33	12	by	by	ADP
inlawrev-3003	33	13	judges	judge	NOUN
inlawrev-3003	33	14	'	'	PART
inlawrev-3003	33	15	reliance	reliance	NOUN
inlawrev-3003	33	16	on	on	ADP
inlawrev-3003	33	17	the	the	DET
inlawrev-3003	33	18	experts	expert	NOUN
inlawrev-3003	33	19	'	'	PART
inlawrev-3003	33	20	persuasive	persuasive	ADJ
inlawrev-3003	33	21	reasoning	reasoning	NOUN
inlawrev-3003	33	22	and	and	CCONJ
inlawrev-3003	33	23	opinions	opinion	NOUN
inlawrev-3003	33	24	.	.	PUNCT
inlawrev-3003	34	1	the	the	DET
inlawrev-3003	34	2	tolls	toll	NOUN
inlawrev-3003	34	3	extracted	extract	VERB
inlawrev-3003	34	4	by	by	ADP
inlawrev-3003	34	5	these	these	DET
inlawrev-3003	34	6	partisan	partisan	ADJ
inlawrev-3003	34	7	expert	expert	NOUN
inlawrev-3003	34	8	systems	system	NOUN
inlawrev-3003	34	9	might	might	AUX
inlawrev-3003	34	10	be	be	AUX
inlawrev-3003	34	11	measured	measure	VERB
inlawrev-3003	34	12	by	by	ADP
inlawrev-3003	34	13	the	the	DET
inlawrev-3003	34	14	attendant	attendant	ADJ
inlawrev-3003	34	15	biases	bias	NOUN
inlawrev-3003	34	16	,	,	PUNCT
inlawrev-3003	34	17	frustrations	frustration	NOUN
inlawrev-3003	34	18	,	,	PUNCT
inlawrev-3003	34	19	inefficiencies	inefficiency	NOUN
inlawrev-3003	34	20	,	,	PUNCT
inlawrev-3003	34	21	and	and	CCONJ
inlawrev-3003	34	22	financial	financial	ADJ
inlawrev-3003	34	23	penalties	penalty	NOUN
inlawrev-3003	34	24	.	.	PUNCT
inlawrev-3003	35	1	the	the	DET
inlawrev-3003	35	2	purpose	purpose	NOUN
inlawrev-3003	35	3	of	of	ADP
inlawrev-3003	35	4	this	this	DET
inlawrev-3003	35	5	article	article	NOUN
inlawrev-3003	35	6	is	be	AUX
inlawrev-3003	35	7	to	to	PART
inlawrev-3003	35	8	measure	measure	VERB
inlawrev-3003	35	9	and	and	CCONJ
inlawrev-3003	35	10	address	address	VERB
inlawrev-3003	35	11	some	some	PRON
inlawrev-3003	35	12	of	of	ADP
inlawrev-3003	35	13	the	the	DET
inlawrev-3003	35	14	problems	problem	NOUN
inlawrev-3003	35	15	and	and	CCONJ
inlawrev-3003	35	16	influences	influence	NOUN
inlawrev-3003	35	17	that	that	PRON
inlawrev-3003	35	18	accompany	accompany	VERB
inlawrev-3003	35	19	the	the	DET
inlawrev-3003	35	20	use	use	NOUN
inlawrev-3003	35	21	of	of	ADP
inlawrev-3003	35	22	partisan	partisan	ADJ
inlawrev-3003	35	23	expert	expert	NOUN
inlawrev-3003	35	24	witnesses	witness	NOUN
inlawrev-3003	35	25	in	in	ADP
inlawrev-3003	35	26	united	united	PROPN
inlawrev-3003	35	27	states	states	PROPN
inlawrev-3003	35	28	tax	tax	NOUN
inlawrev-3003	35	29	court	court	NOUN
inlawrev-3003	35	30	(	(	PUNCT
inlawrev-3003	35	31	tax	tax	NOUN
inlawrev-3003	35	32	court	court	NOUN
inlawrev-3003	35	33	)	)	PUNCT
inlawrev-3003	35	34	litigation	litigation	NOUN
inlawrev-3003	35	35	involving	involve	VERB
inlawrev-3003	35	36	valuation	valuation	NOUN
inlawrev-3003	35	37	issues	issue	NOUN
inlawrev-3003	35	38	and	and	CCONJ
inlawrev-3003	35	39	to	to	PART
inlawrev-3003	35	40	propose	propose	VERB
inlawrev-3003	35	41	a	a	DET
inlawrev-3003	35	42	possible	possible	ADJ
inlawrev-3003	35	43	remedy	remedy	NOUN
inlawrev-3003	35	44	to	to	ADP
inlawrev-3003	35	45	the	the	DET
inlawrev-3003	35	46	problems	problem	NOUN
inlawrev-3003	35	47	.	.	PUNCT
inlawrev-3003	36	1	the	the	DET
inlawrev-3003	36	2	article	article	NOUN
inlawrev-3003	36	3	first	first	ADV
inlawrev-3003	36	4	gives	give	VERB
inlawrev-3003	36	5	a	a	DET
inlawrev-3003	36	6	brief	brief	ADJ
inlawrev-3003	36	7	historical	historical	ADJ
inlawrev-3003	36	8	overview	overview	NOUN
inlawrev-3003	36	9	of	of	ADP
inlawrev-3003	36	10	the	the	DET
inlawrev-3003	36	11	use	use	NOUN
inlawrev-3003	36	12	of	of	ADP
inlawrev-3003	36	13	partisan	partisan	ADJ
inlawrev-3003	36	14	and	and	CCONJ
inlawrev-3003	36	15	nonpartisan	nonpartisan	ADJ
inlawrev-3003	36	16	expert	expert	ADJ
inlawrev-3003	36	17	witnesses	witness	NOUN
inlawrev-3003	36	18	in	in	ADP
inlawrev-3003	36	19	litigation	litigation	NOUN
inlawrev-3003	36	20	.	.	PUNCT
inlawrev-3003	37	1	next	next	ADV
inlawrev-3003	37	2	,	,	PUNCT
inlawrev-3003	37	3	the	the	DET
inlawrev-3003	37	4	article	article	NOUN
inlawrev-3003	37	5	addresses	address	VERB
inlawrev-3003	37	6	difficulties	difficulty	NOUN
inlawrev-3003	37	7	that	that	PRON
inlawrev-3003	37	8	have	have	AUX
inlawrev-3003	37	9	long	long	ADV
inlawrev-3003	37	10	emanated	emanate	VERB
inlawrev-3003	37	11	from	from	ADP
inlawrev-3003	37	12	the	the	DET
inlawrev-3003	37	13	use	use	NOUN
inlawrev-3003	37	14	of	of	ADP
inlawrev-3003	37	15	partisan	partisan	ADJ
inlawrev-3003	37	16	expert	expert	NOUN
inlawrev-3003	37	17	witnesses	witness	NOUN
inlawrev-3003	37	18	at	at	ADP
inlawrev-3003	37	19	trial	trial	NOUN
inlawrev-3003	37	20	.	.	PUNCT
inlawrev-3003	38	1	the	the	DET
inlawrev-3003	38	2	article	article	NOUN
inlawrev-3003	38	3	then	then	ADV
inlawrev-3003	38	4	specifically	specifically	ADV
inlawrev-3003	38	5	focuses	focus	VERB
inlawrev-3003	38	6	on	on	ADP
inlawrev-3003	38	7	the	the	DET
inlawrev-3003	38	8	tax	tax	NOUN
inlawrev-3003	38	9	court	court	NOUN
inlawrev-3003	38	10	and	and	CCONJ
inlawrev-3003	38	11	the	the	DET
inlawrev-3003	38	12	frustrations	frustration	NOUN
inlawrev-3003	38	13	that	that	PRON
inlawrev-3003	38	14	the	the	DET
inlawrev-3003	38	15	court	court	NOUN
inlawrev-3003	38	16	has	have	AUX
inlawrev-3003	38	17	encountered	encounter	VERB
inlawrev-3003	38	18	with	with	ADP
inlawrev-3003	38	19	partisan	partisan	ADJ
inlawrev-3003	38	20	expert	expert	NOUN
inlawrev-3003	38	21	witnesses	witness	NOUN
inlawrev-3003	38	22	.	.	PUNCT
inlawrev-3003	39	1	by	by	ADP
inlawrev-3003	39	2	relating	relate	VERB
inlawrev-3003	39	3	the	the	DET
inlawrev-3003	39	4	results	result	NOUN
inlawrev-3003	39	5	of	of	ADP
inlawrev-3003	39	6	the	the	DET
inlawrev-3003	39	7	author	author	NOUN
inlawrev-3003	39	8	's	's	PART
inlawrev-3003	39	9	empirical	empirical	ADJ
inlawrev-3003	39	10	study	study	NOUN
inlawrev-3003	39	11	concerning	concern	VERB
inlawrev-3003	39	12	the	the	DET
inlawrev-3003	39	13	use	use	NOUN
inlawrev-3003	39	14	of	of	ADP
inlawrev-3003	39	15	partisan	partisan	ADJ
inlawrev-3003	39	16	expert	expert	NOUN
inlawrev-3003	39	17	witnesses	witness	NOUN
inlawrev-3003	39	18	in	in	ADP
inlawrev-3003	39	19	the	the	DET
inlawrev-3003	39	20	tax	tax	NOUN
inlawrev-3003	39	21	court	court	NOUN
inlawrev-3003	39	22	in	in	ADP
inlawrev-3003	39	23	certain	certain	ADJ
inlawrev-3003	39	24	categories	category	NOUN
inlawrev-3003	39	25	of	of	ADP
inlawrev-3003	39	26	valuation	valuation	NOUN
inlawrev-3003	39	27	cases	case	NOUN
inlawrev-3003	39	28	from	from	ADP
inlawrev-3003	39	29	1985	1985	NUM
inlawrev-3003	39	30	through	through	ADP
inlawrev-3003	39	31	2	2	NUM
inlawrev-3003	39	32	.	.	PUNCT
inlawrev-3003	39	33	maimonides	maimonides	PROPN
inlawrev-3003	39	34	,	,	PUNCT
inlawrev-3003	39	35	supra	supra	PROPN
inlawrev-3003	39	36	note	note	PROPN
inlawrev-3003	39	37	1	1	NUM
inlawrev-3003	39	38	,	,	PUNCT
inlawrev-3003	39	39	at	at	ADP
inlawrev-3003	39	40	66	66	NUM
inlawrev-3003	39	41	.	.	PUNCT
inlawrev-3003	39	42	1992	1992	NUM
inlawrev-3003	39	43	]	]	PUNCT
inlawrev-3003	39	44	resolving	resolve	VERB
inlawrev-3003	39	45	valuation	valuation	NOUN
inlawrev-3003	39	46	issues	issue	NOUN
inlawrev-3003	39	47	43	43	NUM
inlawrev-3003	39	48	1990	1990	NUM
inlawrev-3003	39	49	,	,	PUNCT
inlawrev-3003	39	50	the	the	DET
inlawrev-3003	39	51	article	article	NOUN
inlawrev-3003	39	52	explores	explore	VERB
inlawrev-3003	39	53	the	the	DET
inlawrev-3003	39	54	facts	fact	NOUN
inlawrev-3003	39	55	behind	behind	ADP
inlawrev-3003	39	56	the	the	DET
inlawrev-3003	39	57	court	court	NOUN
inlawrev-3003	39	58	's	's	PART
inlawrev-3003	39	59	frustrations	frustration	NOUN
inlawrev-3003	39	60	.	.	PUNCT
inlawrev-3003	40	1	finally	finally	ADV
inlawrev-3003	40	2	,	,	PUNCT
inlawrev-3003	40	3	the	the	DET
inlawrev-3003	40	4	article	article	NOUN
inlawrev-3003	40	5	suggests	suggest	VERB
inlawrev-3003	40	6	a	a	DET
inlawrev-3003	40	7	possible	possible	ADJ
inlawrev-3003	40	8	means	mean	NOUN
inlawrev-3003	40	9	of	of	ADP
inlawrev-3003	40	10	overcoming	overcome	VERB
inlawrev-3003	40	11	the	the	DET
inlawrev-3003	40	12	afflictions	affliction	NOUN
inlawrev-3003	40	13	brought	bring	VERB
inlawrev-3003	40	14	about	about	ADP
inlawrev-3003	40	15	by	by	ADP
inlawrev-3003	40	16	the	the	DET
inlawrev-3003	40	17	tax	tax	NOUN
inlawrev-3003	40	18	court	court	NOUN
inlawrev-3003	40	19	's	's	PART
inlawrev-3003	40	20	current	current	ADJ
inlawrev-3003	40	21	system	system	NOUN
inlawrev-3003	40	22	of	of	ADP
inlawrev-3003	40	23	permitting	permit	VERB
inlawrev-3003	40	24	the	the	DET
inlawrev-3003	40	25	use	use	NOUN
inlawrev-3003	40	26	of	of	ADP
inlawrev-3003	40	27	multiple	multiple	ADJ
inlawrev-3003	40	28	partisan	partisan	ADJ
inlawrev-3003	40	29	expert	expert	NOUN
inlawrev-3003	40	30	witnesses	witness	NOUN
inlawrev-3003	40	31	during	during	ADP
inlawrev-3003	40	32	litigation	litigation	NOUN
inlawrev-3003	40	33	of	of	ADP
inlawrev-3003	40	34	valuation	valuation	NOUN
inlawrev-3003	40	35	issues	issue	NOUN
inlawrev-3003	40	36	.	.	PUNCT
inlawrev-3003	41	1	i.	i.	PROPN
inlawrev-3003	41	2	historical	historical	ADJ
inlawrev-3003	41	3	background	background	NOUN
inlawrev-3003	41	4	for	for	ADP
inlawrev-3003	41	5	centuries	century	NOUN
inlawrev-3003	41	6	,	,	PUNCT
inlawrev-3003	41	7	the	the	DET
inlawrev-3003	41	8	judiciary	judiciary	NOUN
inlawrev-3003	41	9	has	have	AUX
inlawrev-3003	41	10	utilized	utilize	VERB
inlawrev-3003	41	11	expert	expert	NOUN
inlawrev-3003	41	12	witnesses	witness	NOUN
inlawrev-3003	41	13	.	.	PUNCT
inlawrev-3003	42	1	there	there	PRON
inlawrev-3003	42	2	are	be	VERB
inlawrev-3003	42	3	english	english	ADJ
inlawrev-3003	42	4	cases	case	NOUN
inlawrev-3003	42	5	dating	date	VERB
inlawrev-3003	42	6	back	back	ADV
inlawrev-3003	42	7	to	to	ADP
inlawrev-3003	42	8	the	the	DET
inlawrev-3003	42	9	fourteenth	fourteenth	ADJ
inlawrev-3003	42	10	century	century	NOUN
inlawrev-3003	42	11	in	in	ADP
inlawrev-3003	42	12	which	which	PRON
inlawrev-3003	42	13	courts	court	NOUN
inlawrev-3003	42	14	summoned	summon	VERB
inlawrev-3003	42	15	skilled	skilled	ADJ
inlawrev-3003	42	16	persons	person	NOUN
inlawrev-3003	42	17	for	for	ADP
inlawrev-3003	42	18	advice	advice	NOUN
inlawrev-3003	42	19	.	.	PUNCT
inlawrev-3003	43	1	these	these	DET
inlawrev-3003	43	2	skilled	skilled	ADJ
inlawrev-3003	43	3	individuals	individual	NOUN
inlawrev-3003	43	4	acted	act	VERB
inlawrev-3003	43	5	as	as	ADP
inlawrev-3003	43	6	nonpartisan	nonpartisan	ADJ
inlawrev-3003	43	7	advisers	adviser	NOUN
inlawrev-3003	43	8	to	to	ADP
inlawrev-3003	43	9	the	the	DET
inlawrev-3003	43	10	presiding	preside	VERB
inlawrev-3003	43	11	judge	judge	NOUN
inlawrev-3003	43	12	or	or	CCONJ
inlawrev-3003	43	13	jury	jury	NOUN
inlawrev-3003	43	14	when	when	SCONJ
inlawrev-3003	43	15	questions	question	NOUN
inlawrev-3003	43	16	of	of	ADP
inlawrev-3003	43	17	fact	fact	NOUN
inlawrev-3003	43	18	arose	arise	VERB
inlawrev-3003	43	19	about	about	ADP
inlawrev-3003	43	20	which	which	PRON
inlawrev-3003	43	21	the	the	DET
inlawrev-3003	43	22	judge	judge	NOUN
inlawrev-3003	43	23	or	or	CCONJ
inlawrev-3003	43	24	jury	jury	NOUN
inlawrev-3003	43	25	lacked	lack	VERB
inlawrev-3003	43	26	particular	particular	ADJ
inlawrev-3003	43	27	knowledge.3	knowledge.3	NOUN
inlawrev-3003	43	28	for	for	ADP
inlawrev-3003	43	29	example	example	NOUN
inlawrev-3003	43	30	,	,	PUNCT
inlawrev-3003	43	31	the	the	DET
inlawrev-3003	43	32	courts	court	NOUN
inlawrev-3003	43	33	in	in	ADP
inlawrev-3003	43	34	several	several	ADJ
inlawrev-3003	43	35	instances	instance	NOUN
inlawrev-3003	43	36	called	call	VERB
inlawrev-3003	43	37	surgeons	surgeon	NOUN
inlawrev-3003	43	38	to	to	PART
inlawrev-3003	43	39	advise	advise	VERB
inlawrev-3003	43	40	them	they	PRON
inlawrev-3003	43	41	of	of	ADP
inlawrev-3003	43	42	the	the	DET
inlawrev-3003	43	43	freshness	freshness	NOUN
inlawrev-3003	43	44	or	or	CCONJ
inlawrev-3003	43	45	permanency	permanency	NOUN
inlawrev-3003	43	46	of	of	ADP
inlawrev-3003	43	47	wounds	wound	NOUN
inlawrev-3003	43	48	when	when	SCONJ
inlawrev-3003	43	49	central	central	ADJ
inlawrev-3003	43	50	to	to	ADP
inlawrev-3003	43	51	the	the	DET
inlawrev-3003	43	52	questions	question	NOUN
inlawrev-3003	43	53	before	before	ADP
inlawrev-3003	43	54	the	the	DET
inlawrev-3003	43	55	courts.4	courts.4	PROPN
inlawrev-3003	43	56	in	in	ADP
inlawrev-3003	43	57	other	other	ADJ
inlawrev-3003	43	58	cases	case	NOUN
inlawrev-3003	43	59	,	,	PUNCT
inlawrev-3003	43	60	the	the	DET
inlawrev-3003	43	61	courts	court	NOUN
inlawrev-3003	43	62	obtained	obtain	VERB
inlawrev-3003	43	63	advice	advice	NOUN
inlawrev-3003	43	64	of	of	ADP
inlawrev-3003	43	65	grammarians	grammarian	NOUN
inlawrev-3003	43	66	to	to	PART
inlawrev-3003	43	67	assist	assist	VERB
inlawrev-3003	43	68	in	in	ADP
inlawrev-3003	43	69	the	the	DET
inlawrev-3003	43	70	interpretation	interpretation	NOUN
inlawrev-3003	43	71	of	of	ADP
inlawrev-3003	43	72	commercial	commercial	ADJ
inlawrev-3003	43	73	instruments	instrument	NOUN
inlawrev-3003	43	74	and	and	CCONJ
inlawrev-3003	43	75	other	other	ADJ
inlawrev-3003	43	76	documents.5	documents.5	ADJ
inlawrev-3003	43	77	sometimes	sometimes	ADV
inlawrev-3003	43	78	the	the	DET
inlawrev-3003	43	79	court	court	NOUN
inlawrev-3003	43	80	empaneled	empanel	VERB
inlawrev-3003	43	81	a	a	DET
inlawrev-3003	43	82	special	special	ADJ
inlawrev-3003	43	83	jury	jury	NOUN
inlawrev-3003	43	84	of	of	ADP
inlawrev-3003	43	85	experts	expert	NOUN
inlawrev-3003	43	86	to	to	PART
inlawrev-3003	43	87	decide	decide	VERB
inlawrev-3003	43	88	questions	question	NOUN
inlawrev-3003	43	89	requiring	require	VERB
inlawrev-3003	43	90	special	special	ADJ
inlawrev-3003	43	91	knowledge	knowledge	NOUN
inlawrev-3003	43	92	.	.	PUNCT
inlawrev-3003	44	1	more	more	ADV
inlawrev-3003	44	2	recently	recently	ADV
inlawrev-3003	44	3	,	,	PUNCT
inlawrev-3003	44	4	but	but	CCONJ
inlawrev-3003	44	5	as	as	ADV
inlawrev-3003	44	6	far	far	ADV
inlawrev-3003	44	7	back	back	ADV
inlawrev-3003	44	8	as	as	ADP
inlawrev-3003	44	9	the	the	DET
inlawrev-3003	44	10	seventeenth	seventeenth	ADJ
inlawrev-3003	44	11	century	century	NOUN
inlawrev-3003	44	12	,	,	PUNCT
inlawrev-3003	44	13	parties	party	NOUN
inlawrev-3003	44	14	to	to	ADP
inlawrev-3003	44	15	controversies	controversy	NOUN
inlawrev-3003	44	16	summoned	summon	VERB
inlawrev-3003	44	17	skilled	skilled	ADJ
inlawrev-3003	44	18	persons	person	NOUN
inlawrev-3003	44	19	to	to	PART
inlawrev-3003	44	20	testify	testify	VERB
inlawrev-3003	44	21	to	to	ADP
inlawrev-3003	44	22	their	their	PRON
inlawrev-3003	44	23	observations	observation	NOUN
inlawrev-3003	44	24	and	and	CCONJ
inlawrev-3003	44	25	conclusions	conclusion	NOUN
inlawrev-3003	44	26	drawn	draw	VERB
inlawrev-3003	44	27	therefrom	therefrom	NOUN
inlawrev-3003	44	28	.	.	PUNCT
inlawrev-3003	45	1	typical	typical	ADJ
inlawrev-3003	45	2	of	of	ADP
inlawrev-3003	45	3	such	such	ADJ
inlawrev-3003	45	4	cases	case	NOUN
inlawrev-3003	45	5	were	be	AUX
inlawrev-3003	45	6	those	those	PRON
inlawrev-3003	45	7	in	in	ADP
inlawrev-3003	45	8	which	which	PRON
inlawrev-3003	45	9	the	the	DET
inlawrev-3003	45	10	prosecution	prosecution	NOUN
inlawrev-3003	45	11	in	in	ADP
inlawrev-3003	45	12	a	a	DET
inlawrev-3003	45	13	criminal	criminal	ADJ
inlawrev-3003	45	14	trial	trial	NOUN
inlawrev-3003	45	15	called	call	VERB
inlawrev-3003	45	16	a	a	DET
inlawrev-3003	45	17	physician	physician	NOUN
inlawrev-3003	45	18	to	to	PART
inlawrev-3003	45	19	testify	testify	VERB
inlawrev-3003	45	20	as	as	ADP
inlawrev-3003	45	21	to	to	ADP
inlawrev-3003	45	22	his	his	PRON
inlawrev-3003	45	23	observations	observation	NOUN
inlawrev-3003	45	24	during	during	ADP
inlawrev-3003	45	25	the	the	DET
inlawrev-3003	45	26	autopsy	autopsy	NOUN
inlawrev-3003	45	27	of	of	ADP
inlawrev-3003	45	28	a	a	DET
inlawrev-3003	45	29	deceased	deceased	ADJ
inlawrev-3003	45	30	individual	individual	NOUN
inlawrev-3003	45	31	and	and	CCONJ
inlawrev-3003	45	32	to	to	PART
inlawrev-3003	45	33	draw	draw	VERB
inlawrev-3003	45	34	conclusions	conclusion	NOUN
inlawrev-3003	45	35	on	on	ADP
inlawrev-3003	45	36	the	the	DET
inlawrev-3003	45	37	probable	probable	ADJ
inlawrev-3003	45	38	causes	cause	NOUN
inlawrev-3003	45	39	of	of	ADP
inlawrev-3003	45	40	death.6	death.6	NOUN
inlawrev-3003	45	41	the	the	DET
inlawrev-3003	45	42	need	need	NOUN
inlawrev-3003	45	43	to	to	PART
inlawrev-3003	45	44	summon	summon	VERB
inlawrev-3003	45	45	one	one	NUM
inlawrev-3003	45	46	or	or	CCONJ
inlawrev-3003	45	47	more	more	ADJ
inlawrev-3003	45	48	experts	expert	NOUN
inlawrev-3003	45	49	to	to	PART
inlawrev-3003	45	50	participate	participate	VERB
inlawrev-3003	45	51	in	in	ADP
inlawrev-3003	45	52	judicial	judicial	ADJ
inlawrev-3003	45	53	proceedings	proceeding	NOUN
inlawrev-3003	45	54	,	,	PUNCT
inlawrev-3003	45	55	either	either	CCONJ
inlawrev-3003	45	56	as	as	ADP
inlawrev-3003	45	57	impartial	impartial	ADJ
inlawrev-3003	45	58	consultants	consultant	NOUN
inlawrev-3003	45	59	to	to	ADP
inlawrev-3003	45	60	the	the	DET
inlawrev-3003	45	61	trier	trier	NOUN
inlawrev-3003	45	62	of	of	ADP
inlawrev-3003	45	63	fact	fact	NOUN
inlawrev-3003	45	64	or	or	CCONJ
inlawrev-3003	45	65	as	as	ADP
inlawrev-3003	45	66	partisan	partisan	ADJ
inlawrev-3003	45	67	advisers	adviser	NOUN
inlawrev-3003	45	68	,	,	PUNCT
inlawrev-3003	45	69	arises	arise	VERB
inlawrev-3003	45	70	from	from	ADP
inlawrev-3003	45	71	the	the	DET
inlawrev-3003	45	72	reality	reality	NOUN
inlawrev-3003	45	73	that	that	SCONJ
inlawrev-3003	45	74	a	a	DET
inlawrev-3003	45	75	trier	trier	NOUN
inlawrev-3003	45	76	of	of	ADP
inlawrev-3003	45	77	fact	fact	NOUN
inlawrev-3003	45	78	can	can	AUX
inlawrev-3003	45	79	not	not	PART
inlawrev-3003	45	80	be	be	AUX
inlawrev-3003	45	81	a	a	DET
inlawrev-3003	45	82	"	"	PUNCT
inlawrev-3003	45	83	jack	jack	NOUN
inlawrev-3003	45	84	of	of	ADP
inlawrev-3003	45	85	all	all	DET
inlawrev-3003	45	86	trades	trade	NOUN
inlawrev-3003	45	87	.	.	PUNCT
inlawrev-3003	45	88	"	"	PUNCT
inlawrev-3003	46	1	often	often	ADV
inlawrev-3003	46	2	,	,	PUNCT
inlawrev-3003	46	3	the	the	DET
inlawrev-3003	46	4	trier	trier	NOUN
inlawrev-3003	46	5	of	of	ADP
inlawrev-3003	46	6	fact	fact	NOUN
inlawrev-3003	46	7	is	be	AUX
inlawrev-3003	46	8	asked	ask	VERB
inlawrev-3003	46	9	to	to	PART
inlawrev-3003	46	10	intelligently	intelligently	ADV
inlawrev-3003	46	11	decide	decide	VERB
inlawrev-3003	46	12	issues	issue	NOUN
inlawrev-3003	46	13	that	that	PRON
inlawrev-3003	46	14	depend	depend	VERB
inlawrev-3003	46	15	upon	upon	SCONJ
inlawrev-3003	46	16	specialized	specialized	ADJ
inlawrev-3003	46	17	knowledge	knowledge	NOUN
inlawrev-3003	46	18	or	or	CCONJ
inlawrev-3003	46	19	experience	experience	NOUN
inlawrev-3003	46	20	beyond	beyond	ADP
inlawrev-3003	46	21	that	that	PRON
inlawrev-3003	46	22	of	of	ADP
inlawrev-3003	46	23	the	the	DET
inlawrev-3003	46	24	fact	fact	NOUN
inlawrev-3003	46	25	finder	finder	NOUN
inlawrev-3003	46	26	.	.	PUNCT
inlawrev-3003	47	1	the	the	DET
inlawrev-3003	47	2	modern	modern	ADJ
inlawrev-3003	47	3	judiciary	judiciary	NOUN
inlawrev-3003	47	4	and	and	CCONJ
inlawrev-3003	47	5	bar	bar	NOUN
inlawrev-3003	47	6	have	have	AUX
inlawrev-3003	47	7	responded	respond	VERB
inlawrev-3003	47	8	to	to	ADP
inlawrev-3003	47	9	evolving	evolve	VERB
inlawrev-3003	47	10	demands	demand	NOUN
inlawrev-3003	47	11	and	and	CCONJ
inlawrev-3003	47	12	shortcomings	shortcoming	NOUN
inlawrev-3003	47	13	by	by	ADP
inlawrev-3003	47	14	promulgating	promulgate	VERB
inlawrev-3003	47	15	rules	rule	NOUN
inlawrev-3003	47	16	and	and	CCONJ
inlawrev-3003	47	17	procedures	procedure	NOUN
inlawrev-3003	47	18	by	by	ADP
inlawrev-3003	47	19	which	which	PRON
inlawrev-3003	47	20	the	the	DET
inlawrev-3003	47	21	trier	trier	NOUN
inlawrev-3003	47	22	of	of	ADP
inlawrev-3003	47	23	fact	fact	NOUN
inlawrev-3003	47	24	can	can	AUX
inlawrev-3003	47	25	be	be	AUX
inlawrev-3003	47	26	advised	advise	VERB
inlawrev-3003	47	27	by	by	ADP
inlawrev-3003	47	28	experts	expert	NOUN
inlawrev-3003	47	29	.	.	PUNCT
inlawrev-3003	48	1	for	for	ADP
inlawrev-3003	48	2	example	example	NOUN
inlawrev-3003	48	3	,	,	PUNCT
inlawrev-3003	48	4	today	today	NOUN
inlawrev-3003	48	5	rule	rule	VERB
inlawrev-3003	48	6	706	706	NUM
inlawrev-3003	48	7	of	of	ADP
inlawrev-3003	48	8	the	the	DET
inlawrev-3003	48	9	federal	federal	ADJ
inlawrev-3003	48	10	rules	rule	NOUN
inlawrev-3003	48	11	of	of	ADP
inlawrev-3003	48	12	evidence	evidence	NOUN
inlawrev-3003	48	13	provides	provide	VERB
inlawrev-3003	48	14	for	for	ADP
inlawrev-3003	48	15	the	the	DET
inlawrev-3003	48	16	appointment	appointment	NOUN
inlawrev-3003	48	17	of	of	ADP
inlawrev-3003	48	18	court	court	NOUN
inlawrev-3003	48	19	-	-	PUNCT
inlawrev-3003	48	20	selected	select	VERB
inlawrev-3003	48	21	neutral	neutral	ADJ
inlawrev-3003	48	22	experts	expert	NOUN
inlawrev-3003	48	23	and	and	CCONJ
inlawrev-3003	48	24	for	for	ADP
inlawrev-3003	48	25	the	the	DET
inlawrev-3003	48	26	far	far	ADV
inlawrev-3003	48	27	more	more	ADV
inlawrev-3003	48	28	common	common	ADJ
inlawrev-3003	48	29	,	,	PUNCT
inlawrev-3003	48	30	party	party	NOUN
inlawrev-3003	48	31	-	-	PUNCT
inlawrev-3003	48	32	selected	select	VERB
inlawrev-3003	48	33	partisan	partisan	ADJ
inlawrev-3003	48	34	appointment	appointment	NOUN
inlawrev-3003	48	35	of	of	ADP
inlawrev-3003	48	36	experts	expert	NOUN
inlawrev-3003	48	37	.	.	PUNCT
inlawrev-3003	49	1	even	even	ADV
inlawrev-3003	49	2	in	in	ADP
inlawrev-3003	49	3	the	the	DET
inlawrev-3003	49	4	tax	tax	NOUN
inlawrev-3003	49	5	court	court	NOUN
inlawrev-3003	49	6	,	,	PUNCT
inlawrev-3003	49	7	which	which	PRON
inlawrev-3003	49	8	is	be	AUX
inlawrev-3003	49	9	composed	compose	VERB
inlawrev-3003	49	10	of	of	ADP
inlawrev-3003	49	11	judges	judge	NOUN
inlawrev-3003	49	12	who	who	PRON
inlawrev-3003	49	13	have	have	VERB
inlawrev-3003	49	14	tax	tax	NOUN
inlawrev-3003	49	15	expertise	expertise	NOUN
inlawrev-3003	49	16	,	,	PUNCT
inlawrev-3003	49	17	the	the	DET
inlawrev-3003	49	18	parties	party	NOUN
inlawrev-3003	49	19	often	often	ADV
inlawrev-3003	49	20	hire	hire	VERB
inlawrev-3003	49	21	and	and	CCONJ
inlawrev-3003	49	22	utilize	utilize	VERB
inlawrev-3003	49	23	expert	expert	NOUN
inlawrev-3003	49	24	witnesses	witness	NOUN
inlawrev-3003	49	25	to	to	PART
inlawrev-3003	49	26	testify	testify	VERB
inlawrev-3003	49	27	and	and	CCONJ
inlawrev-3003	49	28	3	3	X
inlawrev-3003	49	29	.	.	X
inlawrev-3003	50	1	for	for	ADP
inlawrev-3003	50	2	a	a	DET
inlawrev-3003	50	3	history	history	NOUN
inlawrev-3003	50	4	of	of	ADP
inlawrev-3003	50	5	the	the	DET
inlawrev-3003	50	6	use	use	NOUN
inlawrev-3003	50	7	of	of	ADP
inlawrev-3003	50	8	experts	expert	NOUN
inlawrev-3003	50	9	by	by	ADP
inlawrev-3003	50	10	the	the	DET
inlawrev-3003	50	11	courts	court	NOUN
inlawrev-3003	50	12	,	,	PUNCT
inlawrev-3003	50	13	see	see	VERB
inlawrev-3003	50	14	lloyd	lloyd	PROPN
inlawrev-3003	50	15	l.	l.	PROPN
inlawrev-3003	50	16	rosenthal	rosenthal	PROPN
inlawrev-3003	50	17	,	,	PUNCT
inlawrev-3003	50	18	the	the	DET
inlawrev-3003	50	19	development	development	NOUN
inlawrev-3003	50	20	of	of	ADP
inlawrev-3003	50	21	the	the	DET
inlawrev-3003	50	22	use	use	NOUN
inlawrev-3003	50	23	of	of	ADP
inlawrev-3003	50	24	expert	expert	ADJ
inlawrev-3003	50	25	testimony	testimony	NOUN
inlawrev-3003	50	26	,	,	PUNCT
inlawrev-3003	50	27	2	2	NUM
inlawrev-3003	50	28	law	law	NOUN
inlawrev-3003	50	29	&	&	CCONJ
inlawrev-3003	50	30	contemp	contemp	NOUN
inlawrev-3003	50	31	.	.	PUNCT
inlawrev-3003	51	1	probs	prob	NOUN
inlawrev-3003	51	2	.	.	PUNCT
inlawrev-3003	52	1	403	403	NUM
inlawrev-3003	52	2	(	(	PUNCT
inlawrev-3003	52	3	1935	1935	NUM
inlawrev-3003	52	4	)	)	PUNCT
inlawrev-3003	52	5	.	.	PUNCT
inlawrev-3003	53	1	4	4	X
inlawrev-3003	53	2	.	.	X
inlawrev-3003	53	3	see	see	VERB
inlawrev-3003	53	4	,	,	PUNCT
inlawrev-3003	53	5	e.g.	e.g.	ADV
inlawrev-3003	53	6	,	,	PUNCT
inlawrev-3003	53	7	learned	learn	VERB
inlawrev-3003	53	8	hand	hand	NOUN
inlawrev-3003	53	9	,	,	PUNCT
inlawrev-3003	53	10	historical	historical	ADJ
inlawrev-3003	53	11	and	and	CCONJ
inlawrev-3003	53	12	practical	practical	ADJ
inlawrev-3003	53	13	considerations	consideration	NOUN
inlawrev-3003	53	14	regarding	regard	VERB
inlawrev-3003	53	15	expert	expert	ADJ
inlawrev-3003	53	16	testimony	testimony	NOUN
inlawrev-3003	53	17	,	,	PUNCT
inlawrev-3003	53	18	15	15	NUM
inlawrev-3003	53	19	harv	harv	NOUN
inlawrev-3003	53	20	.	.	PUNCT
inlawrev-3003	54	1	l.	l.	PROPN
inlawrev-3003	54	2	rev	rev	PROPN
inlawrev-3003	54	3	.	.	PROPN
inlawrev-3003	54	4	40	40	NUM
inlawrev-3003	54	5	,	,	PUNCT
inlawrev-3003	54	6	42	42	NUM
inlawrev-3003	54	7	-	-	SYM
inlawrev-3003	54	8	43	43	NUM
inlawrev-3003	54	9	(	(	PUNCT
inlawrev-3003	54	10	1901	1901	NUM
inlawrev-3003	54	11	)	)	PUNCT
inlawrev-3003	54	12	.	.	PUNCT
inlawrev-3003	55	1	5	5	X
inlawrev-3003	55	2	.	.	X
inlawrev-3003	55	3	see	see	VERB
inlawrev-3003	55	4	i	i	PRON
inlawrev-3003	55	5	d.	d.	PROPN
inlawrev-3003	55	6	at	at	ADP
inlawrev-3003	55	7	43	43	NUM
inlawrev-3003	55	8	.	.	PUNCT
inlawrev-3003	56	1	6	6	NUM
inlawrev-3003	56	2	.	.	X
inlawrev-3003	56	3	see	see	VERB
inlawrev-3003	56	4	i	i	PRON
inlawrev-3003	56	5	d.	d.	PROPN
inlawrev-3003	56	6	at	at	ADP
inlawrev-3003	56	7	46	46	NUM
inlawrev-3003	56	8	.	.	PUNCT
inlawrev-3003	56	9	44	44	NUM
inlawrev-3003	56	10	indiana	indiana	PROPN
inlawrev-3003	56	11	law	law	PROPN
inlawrev-3003	56	12	review	review	NOUN
inlawrev-3003	57	1	[	[	X
inlawrev-3003	57	2	vol	vol	NOUN
inlawrev-3003	57	3	.	.	PUNCT
inlawrev-3003	57	4	26:41	26:41	NUM
inlawrev-3003	57	5	submit	submit	NOUN
inlawrev-3003	57	6	reports	report	NOUN
inlawrev-3003	57	7	with	with	ADP
inlawrev-3003	57	8	respect	respect	NOUN
inlawrev-3003	57	9	to	to	ADP
inlawrev-3003	57	10	factual	factual	ADJ
inlawrev-3003	57	11	issues	issue	NOUN
inlawrev-3003	57	12	beyond	beyond	ADP
inlawrev-3003	57	13	the	the	DET
inlawrev-3003	57	14	ken	ken	NOUN
inlawrev-3003	57	15	of	of	ADP
inlawrev-3003	57	16	the	the	DET
inlawrev-3003	57	17	judges	judge	NOUN
inlawrev-3003	57	18	.	.	PUNCT
inlawrev-3003	58	1	parties	party	NOUN
inlawrev-3003	58	2	to	to	ADP
inlawrev-3003	58	3	a	a	DET
inlawrev-3003	58	4	tax	tax	NOUN
inlawrev-3003	58	5	controversy	controversy	NOUN
inlawrev-3003	58	6	involving	involve	VERB
inlawrev-3003	58	7	the	the	DET
inlawrev-3003	58	8	valuation	valuation	NOUN
inlawrev-3003	58	9	of	of	ADP
inlawrev-3003	58	10	unique	unique	ADJ
inlawrev-3003	58	11	,	,	PUNCT
inlawrev-3003	58	12	novel	novel	NOUN
inlawrev-3003	58	13	,	,	PUNCT
inlawrev-3003	58	14	or	or	CCONJ
inlawrev-3003	58	15	difficult	difficult	ADJ
inlawrev-3003	58	16	-	-	PUNCT
inlawrev-3003	58	17	to	to	ADP
inlawrev-3003	58	18	-	-	PUNCT
inlawrev-3003	58	19	value	value	NOUN
inlawrev-3003	58	20	assets	asset	NOUN
inlawrev-3003	58	21	routinely	routinely	ADV
inlawrev-3003	58	22	utilize	utilize	VERB
inlawrev-3003	58	23	one	one	NUM
inlawrev-3003	58	24	or	or	CCONJ
inlawrev-3003	58	25	more	more	ADJ
inlawrev-3003	58	26	expert	expert	ADJ
inlawrev-3003	58	27	witnesses	witness	NOUN
inlawrev-3003	58	28	to	to	PART
inlawrev-3003	58	29	promote	promote	VERB
inlawrev-3003	58	30	asserted	asserted	ADJ
inlawrev-3003	58	31	values	value	NOUN
inlawrev-3003	58	32	.	.	PUNCT
inlawrev-3003	59	1	the	the	DET
inlawrev-3003	59	2	tax	tax	NOUN
inlawrev-3003	59	3	court	court	NOUN
inlawrev-3003	59	4	rules	rule	NOUN
inlawrev-3003	59	5	do	do	AUX
inlawrev-3003	59	6	not	not	PART
inlawrev-3003	59	7	impose	impose	VERB
inlawrev-3003	59	8	a	a	DET
inlawrev-3003	59	9	restriction	restriction	NOUN
inlawrev-3003	59	10	on	on	ADP
inlawrev-3003	59	11	the	the	DET
inlawrev-3003	59	12	number	number	NOUN
inlawrev-3003	59	13	of	of	ADP
inlawrev-3003	59	14	partisan	partisan	ADJ
inlawrev-3003	59	15	experts	expert	NOUN
inlawrev-3003	59	16	that	that	PRON
inlawrev-3003	59	17	can	can	AUX
inlawrev-3003	59	18	be	be	AUX
inlawrev-3003	59	19	utilized	utilize	VERB
inlawrev-3003	59	20	for	for	ADP
inlawrev-3003	59	21	litigation	litigation	NOUN
inlawrev-3003	59	22	purposes	purpose	NOUN
inlawrev-3003	59	23	.	.	PUNCT
inlawrev-3003	60	1	it	it	PRON
inlawrev-3003	60	2	is	be	AUX
inlawrev-3003	60	3	quite	quite	ADV
inlawrev-3003	60	4	common	common	ADJ
inlawrev-3003	60	5	for	for	SCONJ
inlawrev-3003	60	6	parties	party	NOUN
inlawrev-3003	60	7	to	to	PART
inlawrev-3003	60	8	call	call	VERB
inlawrev-3003	60	9	upon	upon	SCONJ
inlawrev-3003	60	10	the	the	DET
inlawrev-3003	60	11	services	service	NOUN
inlawrev-3003	60	12	of	of	ADP
inlawrev-3003	60	13	several	several	ADJ
inlawrev-3003	60	14	experts	expert	NOUN
inlawrev-3003	60	15	to	to	PART
inlawrev-3003	60	16	value	value	VERB
inlawrev-3003	60	17	real	real	ADJ
inlawrev-3003	60	18	estate	estate	NOUN
inlawrev-3003	60	19	,	,	PUNCT
inlawrev-3003	60	20	artwork	artwork	NOUN
inlawrev-3003	60	21	,	,	PUNCT
inlawrev-3003	60	22	partnership	partnership	NOUN
inlawrev-3003	60	23	interests	interest	NOUN
inlawrev-3003	60	24	,	,	PUNCT
inlawrev-3003	60	25	and	and	CCONJ
inlawrev-3003	60	26	closely	closely	ADV
inlawrev-3003	60	27	held	hold	VERB
inlawrev-3003	60	28	stock	stock	NOUN
inlawrev-3003	60	29	.	.	PUNCT
inlawrev-3003	61	1	although	although	SCONJ
inlawrev-3003	61	2	parties	party	NOUN
inlawrev-3003	61	3	frequently	frequently	ADV
inlawrev-3003	61	4	utilize	utilize	VERB
inlawrev-3003	61	5	expert	expert	ADJ
inlawrev-3003	61	6	witnesses	witness	NOUN
inlawrev-3003	61	7	,	,	PUNCT
inlawrev-3003	61	8	to	to	ADP
inlawrev-3003	61	9	date	date	NOUN
inlawrev-3003	61	10	there	there	PRON
inlawrev-3003	61	11	has	have	AUX
inlawrev-3003	61	12	been	be	AUX
inlawrev-3003	61	13	no	no	DET
inlawrev-3003	61	14	reported	report	VERB
inlawrev-3003	61	15	case	case	NOUN
inlawrev-3003	61	16	in	in	ADP
inlawrev-3003	61	17	which	which	PRON
inlawrev-3003	61	18	a	a	DET
inlawrev-3003	61	19	tax	tax	NOUN
inlawrev-3003	61	20	court	court	NOUN
inlawrev-3003	61	21	judge	judge	NOUN
inlawrev-3003	61	22	has	have	AUX
inlawrev-3003	61	23	chosen	choose	VERB
inlawrev-3003	61	24	to	to	PART
inlawrev-3003	61	25	appoint	appoint	VERB
inlawrev-3003	61	26	a	a	DET
inlawrev-3003	61	27	neutral	neutral	ADJ
inlawrev-3003	61	28	expert	expert	NOUN
inlawrev-3003	61	29	adviser.7	adviser.7	PROPN
inlawrev-3003	61	30	ii	ii	PROPN
inlawrev-3003	61	31	.	.	PUNCT
inlawrev-3003	62	1	problems	problem	NOUN
inlawrev-3003	62	2	arising	arise	VERB
inlawrev-3003	62	3	from	from	ADP
inlawrev-3003	62	4	use	use	NOUN
inlawrev-3003	62	5	of	of	ADP
inlawrev-3003	62	6	partisan	partisan	ADJ
inlawrev-3003	62	7	experts	expert	NOUN
inlawrev-3003	62	8	the	the	DET
inlawrev-3003	62	9	literature	literature	NOUN
inlawrev-3003	62	10	is	be	AUX
inlawrev-3003	62	11	replete	replete	ADJ
inlawrev-3003	62	12	with	with	ADP
inlawrev-3003	62	13	discussions	discussion	NOUN
inlawrev-3003	62	14	of	of	ADP
inlawrev-3003	62	15	problems	problem	NOUN
inlawrev-3003	62	16	attendant	attendant	ADJ
inlawrev-3003	62	17	to	to	ADP
inlawrev-3003	62	18	the	the	DET
inlawrev-3003	62	19	use	use	NOUN
inlawrev-3003	62	20	of	of	ADP
inlawrev-3003	62	21	partisan	partisan	ADJ
inlawrev-3003	62	22	expert	expert	NOUN
inlawrev-3003	62	23	witnesses	witness	NOUN
inlawrev-3003	62	24	.	.	PUNCT
inlawrev-3003	63	1	theoretically	theoretically	ADV
inlawrev-3003	63	2	,	,	PUNCT
inlawrev-3003	63	3	each	each	DET
inlawrev-3003	63	4	expert	expert	ADJ
inlawrev-3003	63	5	witness	witness	NOUN
inlawrev-3003	63	6	should	should	AUX
inlawrev-3003	63	7	provide	provide	VERB
inlawrev-3003	63	8	the	the	DET
inlawrev-3003	63	9	trier	trier	NOUN
inlawrev-3003	63	10	of	of	ADP
inlawrev-3003	63	11	fact	fact	NOUN
inlawrev-3003	63	12	with	with	ADP
inlawrev-3003	63	13	the	the	DET
inlawrev-3003	63	14	best	good	ADJ
inlawrev-3003	63	15	considered	consider	VERB
inlawrev-3003	63	16	opinion	opinion	NOUN
inlawrev-3003	63	17	to	to	PART
inlawrev-3003	63	18	diminish	diminish	VERB
inlawrev-3003	63	19	the	the	DET
inlawrev-3003	63	20	trier	trier	NOUN
inlawrev-3003	63	21	's	's	PART
inlawrev-3003	63	22	uncertainty	uncertainty	NOUN
inlawrev-3003	63	23	on	on	ADP
inlawrev-3003	63	24	the	the	DET
inlawrev-3003	63	25	factual	factual	ADJ
inlawrev-3003	63	26	issues	issue	NOUN
inlawrev-3003	63	27	at	at	ADP
inlawrev-3003	63	28	hand	hand	NOUN
inlawrev-3003	63	29	.	.	PUNCT
inlawrev-3003	64	1	however	however	ADV
inlawrev-3003	64	2	,	,	PUNCT
inlawrev-3003	64	3	in	in	ADP
inlawrev-3003	64	4	practice	practice	NOUN
inlawrev-3003	64	5	,	,	PUNCT
inlawrev-3003	64	6	partisan	partisan	ADJ
inlawrev-3003	64	7	expert	expert	NOUN
inlawrev-3003	64	8	witnesses	witness	NOUN
inlawrev-3003	64	9	often	often	ADV
inlawrev-3003	64	10	increase	increase	VERB
inlawrev-3003	64	11	fact	fact	NOUN
inlawrev-3003	64	12	-	-	PUNCT
inlawrev-3003	64	13	finders	finder	NOUN
inlawrev-3003	64	14	'	'	PART
inlawrev-3003	64	15	uncertainty	uncertainty	NOUN
inlawrev-3003	64	16	because	because	SCONJ
inlawrev-3003	64	17	of	of	ADP
inlawrev-3003	64	18	the	the	DET
inlawrev-3003	64	19	conflicting	conflict	VERB
inlawrev-3003	64	20	biases	bias	NOUN
inlawrev-3003	64	21	experts	expert	NOUN
inlawrev-3003	64	22	represent	represent	VERB
inlawrev-3003	64	23	.	.	PUNCT
inlawrev-3003	65	1	partisan	partisan	ADJ
inlawrev-3003	65	2	expert	expert	NOUN
inlawrev-3003	65	3	witnesses	witness	NOUN
inlawrev-3003	65	4	are	be	AUX
inlawrev-3003	65	5	hired	hire	VERB
inlawrev-3003	65	6	to	to	PART
inlawrev-3003	65	7	contribute	contribute	VERB
inlawrev-3003	65	8	the	the	DET
inlawrev-3003	65	9	best	good	ADJ
inlawrev-3003	65	10	observations	observation	NOUN
inlawrev-3003	65	11	,	,	PUNCT
inlawrev-3003	65	12	reasoning	reasoning	NOUN
inlawrev-3003	65	13	,	,	PUNCT
inlawrev-3003	65	14	and	and	CCONJ
inlawrev-3003	65	15	opinions	opinion	NOUN
inlawrev-3003	65	16	to	to	PART
inlawrev-3003	65	17	support	support	VERB
inlawrev-3003	65	18	the	the	DET
inlawrev-3003	65	19	hiring	hire	VERB
inlawrev-3003	65	20	party	party	NOUN
inlawrev-3003	65	21	's	's	PART
inlawrev-3003	65	22	position	position	NOUN
inlawrev-3003	65	23	.	.	PUNCT
inlawrev-3003	66	1	stated	state	VERB
inlawrev-3003	66	2	in	in	ADP
inlawrev-3003	66	3	the	the	DET
inlawrev-3003	66	4	extreme	extreme	NOUN
inlawrev-3003	66	5	,	,	PUNCT
inlawrev-3003	66	6	an	an	DET
inlawrev-3003	66	7	expert	expert	ADJ
inlawrev-3003	66	8	witness	witness	NOUN
inlawrev-3003	66	9	can	can	AUX
inlawrev-3003	66	10	become	become	VERB
inlawrev-3003	66	11	a	a	DET
inlawrev-3003	66	12	party	party	NOUN
inlawrev-3003	66	13	's	's	PART
inlawrev-3003	66	14	"	"	PUNCT
inlawrev-3003	66	15	hired	hire	VERB
inlawrev-3003	66	16	champion	champion	NOUN
inlawrev-3003	66	17	"	"	PUNCT
inlawrev-3003	66	18	or	or	CCONJ
inlawrev-3003	66	19	"	"	PUNCT
inlawrev-3003	66	20	hired	hire	VERB
inlawrev-3003	66	21	gun	gun	NOUN
inlawrev-3003	66	22	.	.	PUNCT
inlawrev-3003	66	23	"	"	PUNCT
inlawrev-3003	67	1	as	as	ADV
inlawrev-3003	67	2	early	early	ADV
inlawrev-3003	67	3	as	as	ADP
inlawrev-3003	67	4	1876	1876	NUM
inlawrev-3003	67	5	,	,	PUNCT
inlawrev-3003	67	6	an	an	DET
inlawrev-3003	67	7	english	english	ADJ
inlawrev-3003	67	8	judge	judge	NOUN
inlawrev-3003	67	9	expressed	express	VERB
inlawrev-3003	67	10	discontentment	discontentment	NOUN
inlawrev-3003	67	11	with	with	ADP
inlawrev-3003	67	12	the	the	DET
inlawrev-3003	67	13	partisan	partisan	ADJ
inlawrev-3003	67	14	expert	expert	ADJ
inlawrev-3003	67	15	witness	witness	NOUN
inlawrev-3003	67	16	system	system	NOUN
inlawrev-3003	67	17	:	:	PUNCT
inlawrev-3003	67	18	the	the	DET
inlawrev-3003	67	19	mode	mode	NOUN
inlawrev-3003	67	20	in	in	ADP
inlawrev-3003	67	21	which	which	PRON
inlawrev-3003	67	22	expert	expert	NOUN
inlawrev-3003	67	23	evidence	evidence	NOUN
inlawrev-3003	67	24	is	be	AUX
inlawrev-3003	67	25	obtained	obtain	VERB
inlawrev-3003	67	26	is	be	AUX
inlawrev-3003	67	27	such	such	ADJ
inlawrev-3003	67	28	as	as	ADP
inlawrev-3003	67	29	not	not	PART
inlawrev-3003	67	30	to	to	PART
inlawrev-3003	67	31	give	give	VERB
inlawrev-3003	67	32	the	the	DET
inlawrev-3003	67	33	fair	fair	ADJ
inlawrev-3003	67	34	result	result	NOUN
inlawrev-3003	67	35	of	of	ADP
inlawrev-3003	67	36	scientific	scientific	ADJ
inlawrev-3003	67	37	opinion	opinion	NOUN
inlawrev-3003	67	38	to	to	ADP
inlawrev-3003	67	39	the	the	DET
inlawrev-3003	67	40	court	court	NOUN
inlawrev-3003	67	41	.	.	PUNCT
inlawrev-3003	68	1	a	a	DET
inlawrev-3003	68	2	man	man	NOUN
inlawrev-3003	68	3	may	may	AUX
inlawrev-3003	68	4	go	go	VERB
inlawrev-3003	68	5	,	,	PUNCT
inlawrev-3003	68	6	and	and	CCONJ
inlawrev-3003	68	7	does	do	VERB
inlawrev-3003	68	8	some	some	DET
inlawrev-3003	68	9	times	time	NOUN
inlawrev-3003	68	10	,	,	PUNCT
inlawrev-3003	68	11	to	to	ADP
inlawrev-3003	68	12	half	half	DET
inlawrev-3003	68	13	-	-	PUNCT
inlawrev-3003	68	14	a	a	DET
inlawrev-3003	68	15	-	-	PUNCT
inlawrev-3003	68	16	dozen	dozen	NOUN
inlawrev-3003	68	17	experts	expert	NOUN
inlawrev-3003	68	18	....	....	PUNCT
inlawrev-3003	69	1	he	he	PRON
inlawrev-3003	69	2	takes	take	VERB
inlawrev-3003	69	3	their	their	PRON
inlawrev-3003	69	4	honest	honest	ADJ
inlawrev-3003	69	5	opinions	opinion	NOUN
inlawrev-3003	69	6	,	,	PUNCT
inlawrev-3003	69	7	he	he	PRON
inlawrev-3003	69	8	finds	find	VERB
inlawrev-3003	69	9	three	three	NUM
inlawrev-3003	69	10	in	in	ADP
inlawrev-3003	69	11	his	his	PRON
inlawrev-3003	69	12	favor	favor	NOUN
inlawrev-3003	69	13	,	,	PUNCT
inlawrev-3003	69	14	and	and	CCONJ
inlawrev-3003	69	15	three	three	NUM
inlawrev-3003	69	16	against	against	ADP
inlawrev-3003	69	17	him	he	PRON
inlawrev-3003	69	18	;	;	PUNCT
inlawrev-3003	69	19	he	he	PRON
inlawrev-3003	69	20	says	say	VERB
inlawrev-3003	69	21	to	to	ADP
inlawrev-3003	69	22	the	the	DET
inlawrev-3003	69	23	three	three	NUM
inlawrev-3003	69	24	in	in	ADP
inlawrev-3003	69	25	his	his	PRON
inlawrev-3003	69	26	favor	favor	NOUN
inlawrev-3003	69	27	,	,	PUNCT
inlawrev-3003	69	28	'	'	PUNCT
inlawrev-3003	69	29	will	will	AUX
inlawrev-3003	69	30	you	you	PRON
inlawrev-3003	69	31	be	be	AUX
inlawrev-3003	69	32	kind	kind	ADJ
inlawrev-3003	69	33	enough	enough	ADV
inlawrev-3003	69	34	to	to	PART
inlawrev-3003	69	35	give	give	VERB
inlawrev-3003	69	36	evidence	evidence	NOUN
inlawrev-3003	69	37	?	?	PUNCT
inlawrev-3003	69	38	'	'	PUNCT
inlawrev-3003	70	1	and	and	CCONJ
inlawrev-3003	70	2	he	he	PRON
inlawrev-3003	70	3	pays	pay	VERB
inlawrev-3003	70	4	the	the	DET
inlawrev-3003	70	5	three	three	NUM
inlawrev-3003	70	6	against	against	ADP
inlawrev-3003	70	7	him	he	PRON
inlawrev-3003	70	8	their	their	PRON
inlawrev-3003	70	9	fees	fee	NOUN
inlawrev-3003	70	10	and	and	CCONJ
inlawrev-3003	70	11	leaves	leave	VERB
inlawrev-3003	70	12	them	they	PRON
inlawrev-3003	70	13	alone	alone	ADV
inlawrev-3003	70	14	;	;	PUNCT
inlawrev-3003	70	15	the	the	DET
inlawrev-3003	70	16	other	other	ADJ
inlawrev-3003	70	17	side	side	NOUN
inlawrev-3003	70	18	does	do	VERB
inlawrev-3003	70	19	the	the	DET
inlawrev-3003	70	20	same	same	ADJ
inlawrev-3003	70	21	....	....	PUNCT
inlawrev-3003	71	1	i	i	PRON
inlawrev-3003	71	2	am	be	AUX
inlawrev-3003	71	3	sorry	sorry	ADJ
inlawrev-3003	71	4	to	to	PART
inlawrev-3003	71	5	say	say	VERB
inlawrev-3003	71	6	the	the	DET
inlawrev-3003	71	7	result	result	NOUN
inlawrev-3003	71	8	is	be	AUX
inlawrev-3003	71	9	that	that	SCONJ
inlawrev-3003	71	10	the	the	DET
inlawrev-3003	71	11	court	court	NOUN
inlawrev-3003	71	12	does	do	AUX
inlawrev-3003	71	13	not	not	PART
inlawrev-3003	71	14	get	get	VERB
inlawrev-3003	71	15	that	that	DET
inlawrev-3003	71	16	assistance	assistance	NOUN
inlawrev-3003	71	17	from	from	ADP
inlawrev-3003	71	18	the	the	DET
inlawrev-3003	71	19	experts	expert	NOUN
inlawrev-3003	71	20	which	which	PRON
inlawrev-3003	71	21	,	,	PUNCT
inlawrev-3003	71	22	if	if	SCONJ
inlawrev-3003	71	23	they	they	PRON
inlawrev-3003	71	24	were	be	AUX
inlawrev-3003	71	25	unbiased	unbiased	ADJ
inlawrev-3003	71	26	and	and	CCONJ
inlawrev-3003	71	27	fairly	fairly	ADV
inlawrev-3003	71	28	chosen	choose	VERB
inlawrev-3003	71	29	,	,	PUNCT
inlawrev-3003	71	30	it	it	PRON
inlawrev-3003	71	31	would	would	AUX
inlawrev-3003	71	32	have	have	VERB
inlawrev-3003	71	33	a	a	DET
inlawrev-3003	71	34	right	right	NOUN
inlawrev-3003	71	35	to	to	ADP
inlawrev-3003	71	36	expect.8	expect.8	NOUN
inlawrev-3003	71	37	7	7	NUM
inlawrev-3003	71	38	.	.	PUNCT
inlawrev-3003	71	39	rule	rule	NOUN
inlawrev-3003	71	40	706	706	NUM
inlawrev-3003	71	41	of	of	ADP
inlawrev-3003	71	42	the	the	DET
inlawrev-3003	71	43	federal	federal	ADJ
inlawrev-3003	71	44	rules	rule	NOUN
inlawrev-3003	71	45	of	of	ADP
inlawrev-3003	71	46	evidence	evidence	NOUN
inlawrev-3003	71	47	,	,	PUNCT
inlawrev-3003	71	48	which	which	PRON
inlawrev-3003	71	49	permits	permit	VERB
inlawrev-3003	71	50	court	court	NOUN
inlawrev-3003	71	51	-	-	PUNCT
inlawrev-3003	71	52	appointed	appoint	VERB
inlawrev-3003	71	53	experts	expert	NOUN
inlawrev-3003	71	54	,	,	PUNCT
inlawrev-3003	71	55	presumably	presumably	ADV
inlawrev-3003	71	56	should	should	AUX
inlawrev-3003	71	57	apply	apply	VERB
inlawrev-3003	71	58	to	to	ADP
inlawrev-3003	71	59	the	the	DET
inlawrev-3003	71	60	tax	tax	NOUN
inlawrev-3003	71	61	court	court	NOUN
inlawrev-3003	71	62	.	.	PUNCT
inlawrev-3003	72	1	rule	rule	NOUN
inlawrev-3003	72	2	101	101	NUM
inlawrev-3003	72	3	provides	provide	VERB
inlawrev-3003	72	4	that	that	SCONJ
inlawrev-3003	72	5	the	the	DET
inlawrev-3003	72	6	federal	federal	ADJ
inlawrev-3003	72	7	rules	rule	NOUN
inlawrev-3003	72	8	of	of	ADP
inlawrev-3003	72	9	evidence	evidence	NOUN
inlawrev-3003	72	10	are	be	AUX
inlawrev-3003	72	11	applicable	applicable	ADJ
inlawrev-3003	72	12	to	to	ADP
inlawrev-3003	72	13	all	all	DET
inlawrev-3003	72	14	united	united	PROPN
inlawrev-3003	72	15	states	states	PROPN
inlawrev-3003	72	16	courts	court	NOUN
inlawrev-3003	72	17	.	.	PUNCT
inlawrev-3003	73	1	fed	fed	PROPN
inlawrev-3003	73	2	.	.	PUNCT
inlawrev-3003	74	1	r.	r.	PROPN
inlawrev-3003	74	2	evid	evid	PROPN
inlawrev-3003	74	3	.	.	PUNCT
inlawrev-3003	75	1	101	101	NUM
inlawrev-3003	75	2	.	.	PUNCT
inlawrev-3003	76	1	moreover	moreover	ADV
inlawrev-3003	76	2	,	,	PUNCT
inlawrev-3003	76	3	26	26	NUM
inlawrev-3003	76	4	u.s.c	u.s.c	ADJ
inlawrev-3003	76	5	.	.	PUNCT
inlawrev-3003	77	1	§	§	PROPN
inlawrev-3003	77	2	7441	7441	NUM
inlawrev-3003	77	3	(	(	PUNCT
inlawrev-3003	77	4	1988	1988	NUM
inlawrev-3003	77	5	)	)	PUNCT
inlawrev-3003	77	6	establishes	establish	VERB
inlawrev-3003	77	7	the	the	DET
inlawrev-3003	77	8	tax	tax	NOUN
inlawrev-3003	77	9	court	court	NOUN
inlawrev-3003	77	10	as	as	ADP
inlawrev-3003	77	11	a	a	DET
inlawrev-3003	77	12	court	court	NOUN
inlawrev-3003	77	13	of	of	ADP
inlawrev-3003	77	14	the	the	DET
inlawrev-3003	77	15	united	united	PROPN
inlawrev-3003	77	16	states	states	PROPN
inlawrev-3003	77	17	,	,	PUNCT
inlawrev-3003	77	18	and	and	CCONJ
inlawrev-3003	77	19	26	26	NUM
inlawrev-3003	77	20	u.s.c	u.s.c	ADJ
inlawrev-3003	77	21	.	.	PUNCT
inlawrev-3003	78	1	§	§	PROPN
inlawrev-3003	78	2	7453	7453	NUM
inlawrev-3003	78	3	(	(	PUNCT
inlawrev-3003	78	4	1988	1988	NUM
inlawrev-3003	78	5	)	)	PUNCT
inlawrev-3003	78	6	provides	provide	VERB
inlawrev-3003	78	7	that	that	DET
inlawrev-3003	78	8	proceedings	proceeding	NOUN
inlawrev-3003	78	9	in	in	ADP
inlawrev-3003	78	10	the	the	DET
inlawrev-3003	78	11	tax	tax	NOUN
inlawrev-3003	78	12	court	court	NOUN
inlawrev-3003	78	13	will	will	AUX
inlawrev-3003	78	14	be	be	AUX
inlawrev-3003	78	15	conducted	conduct	VERB
inlawrev-3003	78	16	in	in	ADP
inlawrev-3003	78	17	accordance	accordance	NOUN
inlawrev-3003	78	18	to	to	ADP
inlawrev-3003	78	19	the	the	DET
inlawrev-3003	78	20	rules	rule	NOUN
inlawrev-3003	78	21	of	of	ADP
inlawrev-3003	78	22	evidence	evidence	NOUN
inlawrev-3003	78	23	applicable	applicable	ADJ
inlawrev-3003	78	24	to	to	ADP
inlawrev-3003	78	25	nonjury	nonjury	NOUN
inlawrev-3003	78	26	trials	trial	NOUN
inlawrev-3003	78	27	in	in	ADP
inlawrev-3003	78	28	the	the	DET
inlawrev-3003	78	29	u.s	u.s	PROPN
inlawrev-3003	78	30	.	.	PROPN
inlawrev-3003	78	31	district	district	PROPN
inlawrev-3003	78	32	court	court	NOUN
inlawrev-3003	78	33	of	of	ADP
inlawrev-3003	78	34	the	the	DET
inlawrev-3003	78	35	district	district	PROPN
inlawrev-3003	78	36	of	of	ADP
inlawrev-3003	78	37	columbia	columbia	PROPN
inlawrev-3003	78	38	.	.	PUNCT
inlawrev-3003	79	1	accord	accord	PROPN
inlawrev-3003	79	2	tax	tax	PROPN
inlawrev-3003	79	3	ct	ct	PROPN
inlawrev-3003	79	4	.	.	PUNCT
inlawrev-3003	80	1	r.	r.	PROPN
inlawrev-3003	80	2	143	143	NUM
inlawrev-3003	80	3	.	.	PROPN
inlawrev-3003	80	4	8	8	NUM
inlawrev-3003	80	5	.	.	PUNCT
inlawrev-3003	81	1	thorn	thorn	NOUN
inlawrev-3003	81	2	v.	v.	ADP
inlawrev-3003	81	3	worthing	worthing	NOUN
inlawrev-3003	81	4	skating	skating	NOUN
inlawrev-3003	81	5	rink	rink	PROPN
inlawrev-3003	81	6	co.	co.	PROPN
inlawrev-3003	81	7	,	,	PUNCT
inlawrev-3003	81	8	(	(	PUNCT
inlawrev-3003	81	9	m.r.1876	m.r.1876	PROPN
inlawrev-3003	81	10	,	,	PUNCT
inlawrev-3003	81	11	aug	aug	PROPN
inlawrev-3003	81	12	.	.	PROPN
inlawrev-3003	81	13	4	4	NUM
inlawrev-3003	81	14	)	)	PUNCT
inlawrev-3003	81	15	(	(	PUNCT
inlawrev-3003	81	16	jessel	jessel	PROPN
inlawrev-3003	81	17	,	,	PUNCT
inlawrev-3003	81	18	m.r	m.r	PROPN
inlawrev-3003	81	19	.	.	PROPN
inlawrev-3003	81	20	)	)	PUNCT
inlawrev-3003	81	21	,	,	PUNCT
inlawrev-3003	81	22	quoted	quote	VERB
inlawrev-3003	81	23	in	in	ADP
inlawrev-3003	81	24	plimpton	plimpton	PROPN
inlawrev-3003	81	25	v.	v.	PROPN
inlawrev-3003	81	26	spiller	spiller	PROPN
inlawrev-3003	81	27	,	,	PUNCT
inlawrev-3003	81	28	6	6	NUM
inlawrev-3003	81	29	ch.d	ch.d	NOUN
inlawrev-3003	81	30	.	.	PUNCT
inlawrev-3003	82	1	412	412	NUM
inlawrev-3003	82	2	(	(	PUNCT
inlawrev-3003	82	3	1877	1877	NUM
inlawrev-3003	82	4	)	)	PUNCT
inlawrev-3003	82	5	,	,	PUNCT
inlawrev-3003	82	6	in	in	ADP
inlawrev-3003	82	7	charles	charles	PROPN
inlawrev-3003	82	8	t.	t.	PROPN
inlawrev-3003	82	9	mccormick	mccormick	PROPN
inlawrev-3003	82	10	,	,	PUNCT
inlawrev-3003	82	11	evidence	evidence	NOUN
inlawrev-3003	82	12	35	35	NUM
inlawrev-3003	82	13	(	(	PUNCT
inlawrev-3003	82	14	1954	1954	NUM
inlawrev-3003	82	15	)	)	PUNCT
inlawrev-3003	82	16	,	,	PUNCT
inlawrev-3003	82	17	and	and	CCONJ
inlawrev-3003	82	18	in	in	ADP
inlawrev-3003	82	19	judge	judge	PROPN
inlawrev-3003	82	20	francis	francis	PROPN
inlawrev-3003	82	21	van	van	PROPN
inlawrev-3003	82	22	dusen	dusen	PROPN
inlawrev-3003	82	23	,	,	PUNCT
inlawrev-3003	82	24	a	a	DET
inlawrev-3003	82	25	united	united	PROPN
inlawrev-3003	82	26	states	states	PROPN
inlawrev-3003	82	27	district	district	PROPN
inlawrev-3003	82	28	judge	judge	NOUN
inlawrev-3003	82	29	's	's	PART
inlawrev-3003	82	30	view	view	NOUN
inlawrev-3003	82	31	of	of	ADP
inlawrev-3003	82	32	the	the	DET
inlawrev-3003	82	33	impartial	impartial	ADJ
inlawrev-3003	82	34	medical	medical	ADJ
inlawrev-3003	82	35	expert	expert	NOUN
inlawrev-3003	82	36	system	system	NOUN
inlawrev-3003	82	37	,	,	PUNCT
inlawrev-3003	82	38	32	32	NUM
inlawrev-3003	82	39	f.r.d	f.r.d	NOUN
inlawrev-3003	82	40	.	.	PROPN
inlawrev-3003	82	41	498	498	NUM
inlawrev-3003	82	42	,	,	PUNCT
inlawrev-3003	82	43	499	499	NUM
inlawrev-3003	82	44	(	(	PUNCT
inlawrev-3003	82	45	1963	1963	NUM
inlawrev-3003	82	46	)	)	PUNCT
inlawrev-3003	82	47	.	.	PUNCT
inlawrev-3003	83	1	1992	1992	NUM
inlawrev-3003	83	2	]	]	PUNCT
inlawrev-3003	83	3	resolving	resolve	VERB
inlawrev-3003	83	4	valuation	valuation	NOUN
inlawrev-3003	83	5	issues	issue	NOUN
inlawrev-3003	83	6	45	45	NUM
inlawrev-3003	83	7	as	as	ADV
inlawrev-3003	83	8	long	long	ADV
inlawrev-3003	83	9	ago	ago	ADV
inlawrev-3003	83	10	as	as	ADP
inlawrev-3003	83	11	1858	1858	NUM
inlawrev-3003	83	12	,	,	PUNCT
inlawrev-3003	83	13	the	the	DET
inlawrev-3003	83	14	united	united	PROPN
inlawrev-3003	83	15	states	states	PROPN
inlawrev-3003	83	16	supreme	supreme	PROPN
inlawrev-3003	83	17	court	court	PROPN
inlawrev-3003	83	18	commented	comment	VERB
inlawrev-3003	83	19	on	on	ADP
inlawrev-3003	83	20	the	the	DET
inlawrev-3003	83	21	biases	bias	NOUN
inlawrev-3003	83	22	and	and	CCONJ
inlawrev-3003	83	23	inefficiencies	inefficiency	NOUN
inlawrev-3003	83	24	flowing	flow	VERB
inlawrev-3003	83	25	from	from	ADP
inlawrev-3003	83	26	adversaries	adversary	NOUN
inlawrev-3003	83	27	'	'	PART
inlawrev-3003	83	28	attempts	attempt	NOUN
inlawrev-3003	83	29	to	to	PART
inlawrev-3003	83	30	counterbalance	counterbalance	VERB
inlawrev-3003	83	31	one	one	NUM
inlawrev-3003	83	32	another	another	PRON
inlawrev-3003	83	33	's	's	PART
inlawrev-3003	83	34	use	use	NOUN
inlawrev-3003	83	35	of	of	ADP
inlawrev-3003	83	36	partisan	partisan	ADJ
inlawrev-3003	83	37	expert	expert	NOUN
inlawrev-3003	83	38	witnesses	witness	NOUN
inlawrev-3003	83	39	:	:	PUNCT
inlawrev-3003	83	40	experience	experience	NOUN
inlawrev-3003	83	41	has	have	AUX
inlawrev-3003	83	42	shown	show	VERB
inlawrev-3003	83	43	that	that	SCONJ
inlawrev-3003	83	44	opposite	opposite	ADJ
inlawrev-3003	83	45	opinions	opinion	NOUN
inlawrev-3003	83	46	of	of	ADP
inlawrev-3003	83	47	persons	person	NOUN
inlawrev-3003	83	48	professing	profess	VERB
inlawrev-3003	83	49	to	to	PART
inlawrev-3003	83	50	be	be	AUX
inlawrev-3003	83	51	experts	expert	NOUN
inlawrev-3003	83	52	may	may	AUX
inlawrev-3003	83	53	be	be	AUX
inlawrev-3003	83	54	obtained	obtain	VERB
inlawrev-3003	83	55	to	to	ADP
inlawrev-3003	83	56	any	any	DET
inlawrev-3003	83	57	amount	amount	NOUN
inlawrev-3003	83	58	;	;	PUNCT
inlawrev-3003	83	59	and	and	CCONJ
inlawrev-3003	83	60	it	it	PRON
inlawrev-3003	83	61	often	often	ADV
inlawrev-3003	83	62	occurs	occur	VERB
inlawrev-3003	83	63	that	that	SCONJ
inlawrev-3003	83	64	not	not	PART
inlawrev-3003	83	65	only	only	ADV
inlawrev-3003	83	66	many	many	ADJ
inlawrev-3003	83	67	days	day	NOUN
inlawrev-3003	83	68	,	,	PUNCT
inlawrev-3003	83	69	but	but	CCONJ
inlawrev-3003	83	70	even	even	ADV
inlawrev-3003	83	71	weeks	week	NOUN
inlawrev-3003	83	72	,	,	PUNCT
inlawrev-3003	83	73	are	be	AUX
inlawrev-3003	83	74	consumed	consume	VERB
inlawrev-3003	83	75	in	in	ADP
inlawrev-3003	83	76	crossexaminations	crossexamination	NOUN
inlawrev-3003	83	77	,	,	PUNCT
inlawrev-3003	83	78	to	to	PART
inlawrev-3003	83	79	test	test	VERB
inlawrev-3003	83	80	the	the	DET
inlawrev-3003	83	81	skill	skill	NOUN
inlawrev-3003	83	82	or	or	CCONJ
inlawrev-3003	83	83	knowledge	knowledge	NOUN
inlawrev-3003	83	84	of	of	ADP
inlawrev-3003	83	85	such	such	ADJ
inlawrev-3003	83	86	witnesses	witness	NOUN
inlawrev-3003	83	87	and	and	CCONJ
inlawrev-3003	83	88	the	the	DET
inlawrev-3003	83	89	correctness	correctness	NOUN
inlawrev-3003	83	90	of	of	ADP
inlawrev-3003	83	91	their	their	PRON
inlawrev-3003	83	92	opinions	opinion	NOUN
inlawrev-3003	83	93	,	,	PUNCT
inlawrev-3003	83	94	wasting	waste	VERB
inlawrev-3003	83	95	the	the	DET
inlawrev-3003	83	96	time	time	NOUN
inlawrev-3003	83	97	and	and	CCONJ
inlawrev-3003	83	98	wearying	weary	VERB
inlawrev-3003	83	99	the	the	DET
inlawrev-3003	83	100	patience	patience	NOUN
inlawrev-3003	83	101	of	of	ADP
inlawrev-3003	83	102	both	both	DET
inlawrev-3003	83	103	court	court	NOUN
inlawrev-3003	83	104	and	and	CCONJ
inlawrev-3003	83	105	jury	jury	NOUN
inlawrev-3003	83	106	,	,	PUNCT
inlawrev-3003	83	107	and	and	CCONJ
inlawrev-3003	83	108	perplexing	perplexing	ADJ
inlawrev-3003	83	109	,	,	PUNCT
inlawrev-3003	83	110	instead	instead	ADV
inlawrev-3003	83	111	of	of	ADP
inlawrev-3003	83	112	elucidating	elucidate	VERB
inlawrev-3003	83	113	,	,	PUNCT
inlawrev-3003	83	114	the	the	DET
inlawrev-3003	83	115	questions	question	NOUN
inlawrev-3003	83	116	involved	involve	VERB
inlawrev-3003	83	117	in	in	ADP
inlawrev-3003	83	118	the	the	DET
inlawrev-3003	83	119	issue.9	issue.9	NOUN
inlawrev-3003	83	120	these	these	DET
inlawrev-3003	83	121	fundamental	fundamental	ADJ
inlawrev-3003	83	122	themes	theme	NOUN
inlawrev-3003	83	123	have	have	AUX
inlawrev-3003	83	124	been	be	AUX
inlawrev-3003	83	125	echoed	echo	VERB
inlawrev-3003	83	126	by	by	ADP
inlawrev-3003	83	127	the	the	DET
inlawrev-3003	83	128	tax	tax	NOUN
inlawrev-3003	83	129	court	court	NOUN
inlawrev-3003	83	130	on	on	ADP
inlawrev-3003	83	131	numerous	numerous	ADJ
inlawrev-3003	83	132	occasions	occasion	NOUN
inlawrev-3003	83	133	.	.	PUNCT
inlawrev-3003	84	1	not	not	PART
inlawrev-3003	84	2	only	only	ADV
inlawrev-3003	84	3	has	have	AUX
inlawrev-3003	84	4	the	the	DET
inlawrev-3003	84	5	tax	tax	NOUN
inlawrev-3003	84	6	court	court	NOUN
inlawrev-3003	84	7	expressed	express	VERB
inlawrev-3003	84	8	its	its	PRON
inlawrev-3003	84	9	concern	concern	NOUN
inlawrev-3003	84	10	that	that	SCONJ
inlawrev-3003	84	11	"	"	PUNCT
inlawrev-3003	84	12	experts	expert	NOUN
inlawrev-3003	84	13	may	may	AUX
inlawrev-3003	84	14	lose	lose	VERB
inlawrev-3003	84	15	their	their	PRON
inlawrev-3003	84	16	usefulness	usefulness	NOUN
inlawrev-3003	84	17	and	and	CCONJ
inlawrev-3003	84	18	credibility	credibility	NOUN
inlawrev-3003	84	19	when	when	SCONJ
inlawrev-3003	84	20	they	they	PRON
inlawrev-3003	84	21	merely	merely	ADV
inlawrev-3003	84	22	become	become	VERB
inlawrev-3003	84	23	advocates	advocate	NOUN
inlawrev-3003	84	24	for	for	ADP
inlawrev-3003	84	25	one	one	NUM
inlawrev-3003	84	26	side	side	NOUN
inlawrev-3003	84	27	,	,	PUNCT
inlawrev-3003	84	28	"	"	PUNCT
inlawrev-3003	84	29	10	10	NUM
inlawrev-3003	84	30	but	but	CCONJ
inlawrev-3003	84	31	the	the	DET
inlawrev-3003	84	32	court	court	NOUN
inlawrev-3003	84	33	has	have	AUX
inlawrev-3003	84	34	repeatedly	repeatedly	ADV
inlawrev-3003	84	35	admonished	admonish	VERB
inlawrev-3003	84	36	the	the	DET
inlawrev-3003	84	37	parties	party	NOUN
inlawrev-3003	84	38	for	for	ADP
inlawrev-3003	84	39	using	use	VERB
inlawrev-3003	84	40	court	court	NOUN
inlawrev-3003	84	41	time	time	NOUN
inlawrev-3003	84	42	to	to	PART
inlawrev-3003	84	43	resolve	resolve	VERB
inlawrev-3003	84	44	valuation	valuation	NOUN
inlawrev-3003	84	45	disputes	dispute	NOUN
inlawrev-3003	84	46	rather	rather	ADV
inlawrev-3003	84	47	than	than	ADP
inlawrev-3003	84	48	settling	settle	VERB
inlawrev-3003	84	49	or	or	CCONJ
inlawrev-3003	84	50	employing	employ	VERB
inlawrev-3003	84	51	other	other	ADJ
inlawrev-3003	84	52	procedures	procedure	NOUN
inlawrev-3003	84	53	to	to	PART
inlawrev-3003	84	54	avoid	avoid	VERB
inlawrev-3003	84	55	court	court	NOUN
inlawrev-3003	84	56	proceedings	proceeding	NOUN
inlawrev-3003	84	57	.	.	PUNCT
inlawrev-3003	85	1	11	11	NUM
inlawrev-3003	85	2	judge	judge	NOUN
inlawrev-3003	85	3	theodore	theodore	PROPN
inlawrev-3003	85	4	tannenwald	tannenwald	PROPN
inlawrev-3003	85	5	,	,	PUNCT
inlawrev-3003	85	6	jr	jr	PROPN
inlawrev-3003	85	7	.	.	PROPN
inlawrev-3003	85	8	articulated	articulate	VERB
inlawrev-3003	85	9	one	one	NUM
inlawrev-3003	85	10	particularly	particularly	ADV
inlawrev-3003	85	11	forceful	forceful	ADJ
inlawrev-3003	85	12	expression	expression	NOUN
inlawrev-3003	85	13	of	of	ADP
inlawrev-3003	85	14	these	these	DET
inlawrev-3003	85	15	sentiments	sentiment	NOUN
inlawrev-3003	85	16	in	in	ADP
inlawrev-3003	85	17	buffalo	buffalo	NOUN
inlawrev-3003	85	18	tool	tool	NOUN
inlawrev-3003	85	19	and	and	CCONJ
inlawrev-3003	85	20	die	die	VERB
inlawrev-3003	85	21	manufacturing	manufacturing	PROPN
inlawrev-3003	85	22	co.	co.	PROPN
inlawrev-3003	86	1	v.	v.	ADP
inlawrev-3003	86	2	commissioner	commissioner	PROPN
inlawrev-3003	86	3	:	:	PUNCT
inlawrev-3003	86	4	12	12	NUM
inlawrev-3003	86	5	as	as	SCONJ
inlawrev-3003	86	6	the	the	DET
inlawrev-3003	86	7	court	court	NOUN
inlawrev-3003	86	8	repeatedly	repeatedly	ADV
inlawrev-3003	86	9	admonished	admonish	VERB
inlawrev-3003	86	10	counsel	counsel	NOUN
inlawrev-3003	86	11	at	at	ADP
inlawrev-3003	86	12	trial	trial	NOUN
inlawrev-3003	86	13	,	,	PUNCT
inlawrev-3003	86	14	the	the	DET
inlawrev-3003	86	15	issue	issue	NOUN
inlawrev-3003	86	16	is	be	AUX
inlawrev-3003	86	17	more	more	ADV
inlawrev-3003	86	18	properly	properly	ADV
inlawrev-3003	86	19	suited	suit	VERB
inlawrev-3003	86	20	for	for	ADP
inlawrev-3003	86	21	the	the	DET
inlawrev-3003	86	22	give	give	NOUN
inlawrev-3003	86	23	and	and	CCONJ
inlawrev-3003	86	24	take	take	VERB
inlawrev-3003	86	25	of	of	ADP
inlawrev-3003	86	26	the	the	DET
inlawrev-3003	86	27	settlement	settlement	NOUN
inlawrev-3003	86	28	process	process	NOUN
inlawrev-3003	86	29	than	than	ADP
inlawrev-3003	86	30	adjudication	adjudication	NOUN
inlawrev-3003	86	31	.	.	PUNCT
inlawrev-3003	87	1	see	see	VERB
inlawrev-3003	87	2	messing	mess	VERB
inlawrev-3003	87	3	v.	v.	ADP
inlawrev-3003	87	4	commissioner	commissioner	NOUN
inlawrev-3003	87	5	,	,	PUNCT
inlawrev-3003	87	6	48	48	NUM
inlawrev-3003	87	7	t.c	t.c	PROPN
inlawrev-3003	87	8	.	.	PUNCT
inlawrev-3003	88	1	at	at	ADP
inlawrev-3003	88	2	512	512	NUM
inlawrev-3003	88	3	.	.	PUNCT
inlawrev-3003	89	1	the	the	DET
inlawrev-3003	89	2	existing	exist	VERB
inlawrev-3003	89	3	record	record	NOUN
inlawrev-3003	89	4	reeks	reek	NOUN
inlawrev-3003	89	5	of	of	ADP
inlawrev-3003	89	6	stubbornness	stubbornness	NOUN
inlawrev-3003	89	7	rather	rather	ADV
inlawrev-3003	89	8	than	than	ADP
inlawrev-3003	89	9	flexibility	flexibility	NOUN
inlawrev-3003	89	10	on	on	ADP
inlawrev-3003	89	11	the	the	DET
inlawrev-3003	89	12	part	part	NOUN
inlawrev-3003	89	13	of	of	ADP
inlawrev-3003	89	14	both	both	DET
inlawrev-3003	89	15	parties	party	NOUN
inlawrev-3003	89	16	based	base	VERB
inlawrev-3003	89	17	upon	upon	SCONJ
inlawrev-3003	89	18	'	'	PUNCT
inlawrev-3003	89	19	an	an	DET
inlawrev-3003	89	20	overzealous	overzealous	ADJ
inlawrev-3003	89	21	effort	effort	NOUN
inlawrev-3003	89	22	...	...	PUNCT
inlawrev-3003	89	23	to	to	PART
inlawrev-3003	89	24	infuse	infuse	VERB
inlawrev-3003	89	25	a	a	DET
inlawrev-3003	89	26	talismanic	talismanic	ADJ
inlawrev-3003	89	27	precision	precision	NOUN
inlawrev-3003	89	28	'	'	PUNCT
inlawrev-3003	89	29	into	into	ADP
inlawrev-3003	89	30	their	their	PRON
inlawrev-3003	89	31	respective	respective	ADJ
inlawrev-3003	89	32	views	view	NOUN
inlawrev-3003	89	33	as	as	ADP
inlawrev-3003	89	34	to	to	ADP
inlawrev-3003	89	35	valuation	valuation	NOUN
inlawrev-3003	89	36	.	.	PUNCT
inlawrev-3003	90	1	see	see	VERB
inlawrev-3003	90	2	messing	mess	VERB
inlawrev-3003	90	3	v.	v.	ADP
inlawrev-3003	90	4	commissioner	commissioner	NOUN
inlawrev-3003	90	5	,	,	PUNCT
inlawrev-3003	90	6	48	48	NUM
inlawrev-3003	90	7	t.c	t.c	PROPN
inlawrev-3003	90	8	.	.	PUNCT
inlawrev-3003	91	1	at	at	ADP
inlawrev-3003	91	2	512	512	NUM
inlawrev-3003	91	3	.	.	PUNCT
inlawrev-3003	92	1	we	we	PRON
inlawrev-3003	92	2	are	be	AUX
inlawrev-3003	92	3	convinced	convince	VERB
inlawrev-3003	92	4	that	that	SCONJ
inlawrev-3003	92	5	the	the	DET
inlawrev-3003	92	6	valuation	valuation	NOUN
inlawrev-3003	92	7	issue	issue	NOUN
inlawrev-3003	92	8	is	be	AUX
inlawrev-3003	92	9	capable	capable	ADJ
inlawrev-3003	92	10	of	of	ADP
inlawrev-3003	92	11	resolution	resolution	NOUN
inlawrev-3003	92	12	by	by	ADP
inlawrev-3003	92	13	the	the	DET
inlawrev-3003	92	14	parties	party	NOUN
inlawrev-3003	92	15	themselves	themselves	PRON
inlawrev-3003	92	16	through	through	ADP
inlawrev-3003	92	17	an	an	DET
inlawrev-3003	92	18	agreement	agreement	NOUN
inlawrev-3003	92	19	which	which	PRON
inlawrev-3003	92	20	will	will	AUX
inlawrev-3003	92	21	reflect	reflect	VERB
inlawrev-3003	92	22	a	a	DET
inlawrev-3003	92	23	compromise	compromise	NOUN
inlawrev-3003	92	24	solomon	solomon	PROPN
inlawrev-3003	92	25	-	-	PUNCT
inlawrev-3003	92	26	like	like	ADJ
inlawrev-3003	92	27	adjustment	adjustment	NOUN
inlawrev-3003	92	28	,	,	PUNCT
inlawrev-3003	92	29	thereby	thereby	ADV
inlawrev-3003	92	30	saving	save	VERB
inlawrev-3003	92	31	the	the	DET
inlawrev-3003	92	32	expenditure	expenditure	NOUN
inlawrev-3003	92	33	of	of	ADP
inlawrev-3003	92	34	time	time	NOUN
inlawrev-3003	92	35	,	,	PUNCT
inlawrev-3003	92	36	effort	effort	NOUN
inlawrev-3003	92	37	,	,	PUNCT
inlawrev-3003	92	38	and	and	CCONJ
inlawrev-3003	92	39	money	money	NOUN
inlawrev-3003	92	40	by	by	ADP
inlawrev-3003	92	41	the	the	DET
inlawrev-3003	92	42	parties	party	NOUN
inlawrev-3003	92	43	and	and	CCONJ
inlawrev-3003	92	44	the	the	DET
inlawrev-3003	92	45	court	court	NOUN
inlawrev-3003	92	46	—	—	PUNCT
inlawrev-3003	92	47	a	a	DET
inlawrev-3003	92	48	process	process	NOUN
inlawrev-3003	92	49	not	not	PART
inlawrev-3003	92	50	likely	likely	ADJ
inlawrev-3003	92	51	to	to	PART
inlawrev-3003	92	52	produce	produce	VERB
inlawrev-3003	92	53	a	a	DET
inlawrev-3003	92	54	better	well	ADJ
inlawrev-3003	92	55	result	result	NOUN
inlawrev-3003	92	56	.	.	PUNCT
inlawrev-3003	93	1	indeed	indeed	ADV
inlawrev-3003	93	2	,	,	PUNCT
inlawrev-3003	93	3	each	each	PRON
inlawrev-3003	93	4	of	of	ADP
inlawrev-3003	93	5	the	the	DET
inlawrev-3003	93	6	parties	party	NOUN
inlawrev-3003	93	7	should	should	AUX
inlawrev-3003	93	8	keep	keep	VERB
inlawrev-3003	93	9	in	in	ADP
inlawrev-3003	93	10	mind	mind	NOUN
inlawrev-3003	93	11	that	that	SCONJ
inlawrev-3003	93	12	,	,	PUNCT
inlawrev-3003	93	13	in	in	ADP
inlawrev-3003	93	14	the	the	DET
inlawrev-3003	93	15	final	final	ADJ
inlawrev-3003	93	16	analysis	analysis	NOUN
inlawrev-3003	93	17	,	,	PUNCT
inlawrev-3003	93	18	the	the	DET
inlawrev-3003	93	19	court	court	NOUN
inlawrev-3003	93	20	may	may	AUX
inlawrev-3003	93	21	find	find	VERB
inlawrev-3003	93	22	the	the	DET
inlawrev-3003	93	23	evidence	evidence	NOUN
inlawrev-3003	93	24	of	of	ADP
inlawrev-3003	93	25	valuation	valuation	NOUN
inlawrev-3003	93	26	by	by	ADP
inlawrev-3003	93	27	one	one	NUM
inlawrev-3003	93	28	of	of	ADP
inlawrev-3003	93	29	the	the	DET
inlawrev-3003	93	30	parties	party	NOUN
inlawrev-3003	93	31	sufficiently	sufficiently	ADV
inlawrev-3003	93	32	more	more	ADV
inlawrev-3003	93	33	convincing	convincing	ADJ
inlawrev-3003	93	34	than	than	ADP
inlawrev-3003	93	35	that	that	PRON
inlawrev-3003	93	36	of	of	ADP
inlawrev-3003	93	37	the	the	DET
inlawrev-3003	93	38	other	other	ADJ
inlawrev-3003	93	39	party	party	NOUN
inlawrev-3003	93	40	,	,	PUNCT
inlawrev-3003	93	41	so	so	SCONJ
inlawrev-3003	93	42	that	that	SCONJ
inlawrev-3003	93	43	the	the	DET
inlawrev-3003	93	44	final	final	ADJ
inlawrev-3003	93	45	result	result	NOUN
inlawrev-3003	93	46	will	will	AUX
inlawrev-3003	93	47	produce	produce	VERB
inlawrev-3003	93	48	a	a	DET
inlawrev-3003	93	49	significant	significant	ADJ
inlawrev-3003	93	50	financial	financial	ADJ
inlawrev-3003	93	51	defeat	defeat	NOUN
inlawrev-3003	93	52	for	for	ADP
inlawrev-3003	93	53	one	one	NUM
inlawrev-3003	93	54	or	or	CCONJ
inlawrev-3003	93	55	the	the	DET
inlawrev-3003	93	56	other	other	ADJ
inlawrev-3003	93	57	,	,	PUNCT
inlawrev-3003	93	58	rather	rather	ADV
inlawrev-3003	93	59	than	than	ADP
inlawrev-3003	93	60	a	a	DET
inlawrev-3003	93	61	middle	middle	ADJ
inlawrev-3003	93	62	-	-	PUNCT
inlawrev-3003	93	63	of	of	ADP
inlawrev-3003	93	64	-	-	PUNCT
inlawrev-3003	93	65	the	the	DET
inlawrev-3003	93	66	-	-	PUNCT
inlawrev-3003	93	67	road	road	NOUN
inlawrev-3003	93	68	compromise	compromise	NOUN
inlawrev-3003	93	69	which	which	PRON
inlawrev-3003	93	70	we	we	PRON
inlawrev-3003	93	71	sus9	sus9	VERB
inlawrev-3003	93	72	.	.	PUNCT
inlawrev-3003	94	1	winans	winans	PROPN
inlawrev-3003	94	2	v.	v.	ADP
inlawrev-3003	94	3	new	new	PROPN
inlawrev-3003	94	4	york	york	PROPN
inlawrev-3003	94	5	&	&	CCONJ
inlawrev-3003	94	6	erie	erie	PROPN
inlawrev-3003	94	7	r.r	r.r	PROPN
inlawrev-3003	94	8	.	.	PROPN
inlawrev-3003	94	9	co.	co.	PROPN
inlawrev-3003	94	10	,	,	PUNCT
inlawrev-3003	94	11	62	62	NUM
inlawrev-3003	94	12	u.s	u.s	PROPN
inlawrev-3003	94	13	.	.	PROPN
inlawrev-3003	94	14	88	88	NUM
inlawrev-3003	94	15	,	,	PUNCT
inlawrev-3003	94	16	101	101	NUM
inlawrev-3003	94	17	(	(	PUNCT
inlawrev-3003	94	18	1858	1858	NUM
inlawrev-3003	94	19	)	)	PUNCT
inlawrev-3003	94	20	.	.	PUNCT
inlawrev-3003	95	1	10	10	NUM
inlawrev-3003	95	2	.	.	X
inlawrev-3003	95	3	estate	estate	NOUN
inlawrev-3003	95	4	of	of	ADP
inlawrev-3003	95	5	halas	halas	PROPN
inlawrev-3003	95	6	,	,	PUNCT
inlawrev-3003	95	7	sr	sr	PROPN
inlawrev-3003	95	8	.	.	PUNCT
inlawrev-3003	96	1	v.	v.	PROPN
inlawrev-3003	96	2	commissioner	commissioner	PROPN
inlawrev-3003	96	3	,	,	PUNCT
inlawrev-3003	96	4	94	94	NUM
inlawrev-3003	96	5	t.c	t.c	PROPN
inlawrev-3003	97	1	.	.	PROPN
inlawrev-3003	97	2	570	570	NUM
inlawrev-3003	97	3	,	,	PUNCT
inlawrev-3003	97	4	577	577	NUM
inlawrev-3003	97	5	(	(	PUNCT
inlawrev-3003	97	6	1990	1990	NUM
inlawrev-3003	97	7	)	)	PUNCT
inlawrev-3003	97	8	.	.	PUNCT
inlawrev-3003	98	1	11	11	NUM
inlawrev-3003	98	2	.	.	X
inlawrev-3003	99	1	see	see	VERB
inlawrev-3003	99	2	,	,	PUNCT
inlawrev-3003	99	3	e.g.	e.g.	ADV
inlawrev-3003	99	4	,	,	PUNCT
inlawrev-3003	99	5	estate	estate	NOUN
inlawrev-3003	99	6	of	of	ADP
inlawrev-3003	99	7	gilford	gilford	PROPN
inlawrev-3003	99	8	v.	v.	PROPN
inlawrev-3003	99	9	commissioner	commissioner	PROPN
inlawrev-3003	99	10	,	,	PUNCT
inlawrev-3003	99	11	88	88	NUM
inlawrev-3003	99	12	t.c	t.c	PROPN
inlawrev-3003	99	13	.	.	PROPN
inlawrev-3003	99	14	38	38	NUM
inlawrev-3003	99	15	,	,	PUNCT
inlawrev-3003	99	16	62	62	NUM
inlawrev-3003	99	17	(	(	PUNCT
inlawrev-3003	99	18	1987	1987	NUM
inlawrev-3003	99	19	)	)	PUNCT
inlawrev-3003	99	20	;	;	PUNCT
inlawrev-3003	99	21	symington	symington	PROPN
inlawrev-3003	99	22	v.	v.	PROPN
inlawrev-3003	99	23	commissioner	commissioner	PROPN
inlawrev-3003	99	24	,	,	PUNCT
inlawrev-3003	99	25	87	87	NUM
inlawrev-3003	99	26	t.c	t.c	PROPN
inlawrev-3003	99	27	.	.	PROPN
inlawrev-3003	99	28	892	892	NUM
inlawrev-3003	99	29	,	,	PUNCT
inlawrev-3003	99	30	904	904	NUM
inlawrev-3003	99	31	-	-	SYM
inlawrev-3003	99	32	05	05	NUM
inlawrev-3003	99	33	(	(	PUNCT
inlawrev-3003	99	34	1986	1986	NUM
inlawrev-3003	99	35	)	)	PUNCT
inlawrev-3003	99	36	;	;	PUNCT
inlawrev-3003	99	37	buffalo	buffalo	PROPN
inlawrev-3003	99	38	tool	tool	PROPN
inlawrev-3003	99	39	&	&	CCONJ
inlawrev-3003	99	40	die	die	VERB
inlawrev-3003	99	41	mfg	mfg	PROPN
inlawrev-3003	99	42	.	.	PUNCT
inlawrev-3003	99	43	co.	co.	PROPN
inlawrev-3003	100	1	v.	v.	PROPN
inlawrev-3003	100	2	commissioner	commissioner	PROPN
inlawrev-3003	100	3	,	,	PUNCT
inlawrev-3003	100	4	74	74	NUM
inlawrev-3003	100	5	t.c	t.c	NOUN
inlawrev-3003	100	6	.	.	PROPN
inlawrev-3003	101	1	441	441	NUM
inlawrev-3003	101	2	(	(	PUNCT
inlawrev-3003	101	3	1980	1980	NUM
inlawrev-3003	101	4	)	)	PUNCT
inlawrev-3003	101	5	;	;	PUNCT
inlawrev-3003	102	1	messing	mess	VERB
inlawrev-3003	102	2	v.	v.	ADP
inlawrev-3003	102	3	commissioner	commissioner	NOUN
inlawrev-3003	102	4	,	,	PUNCT
inlawrev-3003	102	5	48	48	NUM
inlawrev-3003	102	6	t.c	t.c	PROPN
inlawrev-3003	102	7	.	.	PROPN
inlawrev-3003	102	8	502	502	NUM
inlawrev-3003	102	9	,	,	PUNCT
inlawrev-3003	102	10	512	512	NUM
inlawrev-3003	102	11	(	(	PUNCT
inlawrev-3003	102	12	1967	1967	NUM
inlawrev-3003	102	13	)	)	PUNCT
inlawrev-3003	102	14	.	.	PUNCT
inlawrev-3003	103	1	12	12	NUM
inlawrev-3003	103	2	.	.	X
inlawrev-3003	103	3	74	74	NUM
inlawrev-3003	103	4	t.c	t.c	PROPN
inlawrev-3003	103	5	.	.	PROPN
inlawrev-3003	104	1	441	441	NUM
inlawrev-3003	104	2	(	(	PUNCT
inlawrev-3003	104	3	1980	1980	NUM
inlawrev-3003	104	4	)	)	PUNCT
inlawrev-3003	104	5	.	.	PUNCT
inlawrev-3003	105	1	46	46	NUM
inlawrev-3003	105	2	indiana	indiana	PROPN
inlawrev-3003	105	3	law	law	PROPN
inlawrev-3003	105	4	review	review	NOUN
inlawrev-3003	105	5	[	[	X
inlawrev-3003	105	6	vol	vol	NOUN
inlawrev-3003	105	7	.	.	PUNCT
inlawrev-3003	105	8	26:41	26:41	NUM
inlawrev-3003	105	9	pect	pect	VERB
inlawrev-3003	105	10	each	each	PRON
inlawrev-3003	105	11	of	of	ADP
inlawrev-3003	105	12	the	the	DET
inlawrev-3003	105	13	parties	party	NOUN
inlawrev-3003	105	14	expects	expect	VERB
inlawrev-3003	105	15	the	the	DET
inlawrev-3003	105	16	court	court	NOUN
inlawrev-3003	105	17	to	to	PART
inlawrev-3003	105	18	reach	reach	VERB
inlawrev-3003	105	19	.	.	PUNCT
inlawrev-3003	106	1	if	if	SCONJ
inlawrev-3003	106	2	the	the	DET
inlawrev-3003	106	3	parties	party	NOUN
inlawrev-3003	106	4	insist	insist	VERB
inlawrev-3003	106	5	on	on	ADP
inlawrev-3003	106	6	our	our	PRON
inlawrev-3003	106	7	valuing	value	VERB
inlawrev-3003	106	8	any	any	PRON
inlawrev-3003	106	9	or	or	CCONJ
inlawrev-3003	106	10	all	all	PRON
inlawrev-3003	106	11	of	of	ADP
inlawrev-3003	106	12	the	the	DET
inlawrev-3003	106	13	assets	asset	NOUN
inlawrev-3003	106	14	,	,	PUNCT
inlawrev-3003	106	15	we	we	PRON
inlawrev-3003	106	16	will	will	AUX
inlawrev-3003	106	17	.	.	PUNCT
inlawrev-3003	107	1	we	we	PRON
inlawrev-3003	107	2	do	do	AUX
inlawrev-3003	107	3	not	not	PART
inlawrev-3003	107	4	intend	intend	VERB
inlawrev-3003	107	5	to	to	PART
inlawrev-3003	107	6	avoid	avoid	VERB
inlawrev-3003	107	7	our	our	PRON
inlawrev-3003	107	8	responsibilities	responsibility	NOUN
inlawrev-3003	107	9	but	but	CCONJ
inlawrev-3003	107	10	instead	instead	ADV
inlawrev-3003	107	11	seek	seek	VERB
inlawrev-3003	107	12	to	to	PART
inlawrev-3003	107	13	administer	administer	VERB
inlawrev-3003	107	14	to	to	ADP
inlawrev-3003	107	15	them	they	PRON
inlawrev-3003	107	16	more	more	ADV
inlawrev-3003	107	17	efficiently	efficiently	ADV
inlawrev-3003	107	18	—	—	PUNCT
inlawrev-3003	107	19	a	a	DET
inlawrev-3003	107	20	factor	factor	NOUN
inlawrev-3003	107	21	which	which	PRON
inlawrev-3003	107	22	has	have	AUX
inlawrev-3003	107	23	become	become	VERB
inlawrev-3003	107	24	increasingly	increasingly	ADV
inlawrev-3003	107	25	important	important	ADJ
inlawrev-3003	107	26	in	in	ADP
inlawrev-3003	107	27	light	light	NOUN
inlawrev-3003	107	28	of	of	ADP
inlawrev-3003	107	29	the	the	DET
inlawrev-3003	107	30	constantly	constantly	ADV
inlawrev-3003	107	31	expanding	expand	VERB
inlawrev-3003	107	32	workload	workload	NOUN
inlawrev-3003	107	33	of	of	ADP
inlawrev-3003	107	34	the	the	DET
inlawrev-3003	107	35	court	court	NOUN
inlawrev-3003	107	36	.	.	PUNCT
inlawrev-3003	108	1	13	13	NUM
inlawrev-3003	109	1	thus	thus	ADV
inlawrev-3003	109	2	,	,	PUNCT
inlawrev-3003	109	3	the	the	DET
inlawrev-3003	109	4	adversarial	adversarial	ADJ
inlawrev-3003	109	5	use	use	NOUN
inlawrev-3003	109	6	of	of	ADP
inlawrev-3003	109	7	partisan	partisan	ADJ
inlawrev-3003	109	8	expert	expert	NOUN
inlawrev-3003	109	9	witnesses	witness	NOUN
inlawrev-3003	109	10	allegedly	allegedly	ADV
inlawrev-3003	109	11	to	to	PART
inlawrev-3003	109	12	aid	aid	VERB
inlawrev-3003	109	13	in	in	ADP
inlawrev-3003	109	14	the	the	DET
inlawrev-3003	109	15	resolution	resolution	NOUN
inlawrev-3003	109	16	of	of	ADP
inlawrev-3003	109	17	factual	factual	ADJ
inlawrev-3003	109	18	issues	issue	NOUN
inlawrev-3003	109	19	beyond	beyond	ADP
inlawrev-3003	109	20	the	the	DET
inlawrev-3003	109	21	expertise	expertise	NOUN
inlawrev-3003	109	22	of	of	ADP
inlawrev-3003	109	23	the	the	DET
inlawrev-3003	109	24	trier	trier	NOUN
inlawrev-3003	109	25	of	of	ADP
inlawrev-3003	109	26	fact	fact	NOUN
inlawrev-3003	109	27	may	may	AUX
inlawrev-3003	109	28	indeed	indeed	ADV
inlawrev-3003	109	29	serve	serve	VERB
inlawrev-3003	109	30	as	as	ADP
inlawrev-3003	109	31	a	a	DET
inlawrev-3003	109	32	double	double	ADJ
inlawrev-3003	109	33	-	-	PUNCT
inlawrev-3003	109	34	edged	edge	VERB
inlawrev-3003	109	35	sword	sword	NOUN
inlawrev-3003	109	36	that	that	PRON
inlawrev-3003	109	37	creates	create	VERB
inlawrev-3003	109	38	as	as	ADV
inlawrev-3003	109	39	many	many	ADJ
inlawrev-3003	109	40	or	or	CCONJ
inlawrev-3003	109	41	more	more	ADJ
inlawrev-3003	109	42	problems	problem	NOUN
inlawrev-3003	109	43	than	than	SCONJ
inlawrev-3003	109	44	it	it	PRON
inlawrev-3003	109	45	solves	solve	VERB
inlawrev-3003	109	46	.	.	PUNCT
inlawrev-3003	110	1	iii	iii	X
inlawrev-3003	110	2	.	.	PUNCT
inlawrev-3003	110	3	empirical	empirical	ADJ
inlawrev-3003	110	4	study	study	PROPN
inlawrev-3003	110	5	a.	a.	NOUN
inlawrev-3003	110	6	background	background	NOUN
inlawrev-3003	110	7	and	and	CCONJ
inlawrev-3003	110	8	methodology	methodology	VERB
inlawrev-3003	110	9	the	the	DET
inlawrev-3003	110	10	words	word	NOUN
inlawrev-3003	110	11	of	of	ADP
inlawrev-3003	110	12	judge	judge	NOUN
inlawrev-3003	110	13	tannenwald	tannenwald	NOUN
inlawrev-3003	110	14	inspired	inspire	VERB
inlawrev-3003	110	15	me	i	PRON
inlawrev-3003	110	16	to	to	PART
inlawrev-3003	110	17	empirically	empirically	ADV
inlawrev-3003	110	18	study	study	VERB
inlawrev-3003	110	19	the	the	DET
inlawrev-3003	110	20	use	use	NOUN
inlawrev-3003	110	21	of	of	ADP
inlawrev-3003	110	22	partisan	partisan	ADJ
inlawrev-3003	110	23	qualified	qualified	ADJ
inlawrev-3003	110	24	expert	expert	NOUN
inlawrev-3003	110	25	witnesses	witness	NOUN
inlawrev-3003	110	26	in	in	ADP
inlawrev-3003	110	27	various	various	ADJ
inlawrev-3003	110	28	categories	category	NOUN
inlawrev-3003	110	29	of	of	ADP
inlawrev-3003	110	30	valuation	valuation	NOUN
inlawrev-3003	110	31	cases	case	NOUN
inlawrev-3003	110	32	before	before	ADP
inlawrev-3003	110	33	the	the	DET
inlawrev-3003	110	34	tax	tax	NOUN
inlawrev-3003	110	35	court	court	NOUN
inlawrev-3003	110	36	.	.	PUNCT
inlawrev-3003	111	1	14	14	NUM
inlawrev-3003	111	2	specifically	specifically	ADV
inlawrev-3003	111	3	,	,	PUNCT
inlawrev-3003	111	4	i	i	PRON
inlawrev-3003	111	5	began	begin	VERB
inlawrev-3003	111	6	the	the	DET
inlawrev-3003	111	7	study	study	NOUN
inlawrev-3003	111	8	by	by	ADP
inlawrev-3003	111	9	reading	read	VERB
inlawrev-3003	111	10	all	all	PRON
inlawrev-3003	111	11	(	(	PUNCT
inlawrev-3003	111	12	in	in	ADP
inlawrev-3003	111	13	excess	excess	NOUN
inlawrev-3003	111	14	of	of	ADP
inlawrev-3003	111	15	220	220	NUM
inlawrev-3003	111	16	)	)	PUNCT
inlawrev-3003	111	17	tax	tax	NOUN
inlawrev-3003	111	18	court	court	NOUN
inlawrev-3003	111	19	opinions	opinion	NOUN
inlawrev-3003	111	20	and	and	CCONJ
inlawrev-3003	111	21	memorandum	memorandum	NOUN
inlawrev-3003	111	22	opinions	opinion	NOUN
inlawrev-3003	111	23	that	that	PRON
inlawrev-3003	111	24	involved	involve	VERB
inlawrev-3003	111	25	a	a	DET
inlawrev-3003	111	26	valuation	valuation	NOUN
inlawrev-3003	111	27	issue	issue	NOUN
inlawrev-3003	111	28	and	and	CCONJ
inlawrev-3003	111	29	were	be	AUX
inlawrev-3003	111	30	issued	issue	VERB
inlawrev-3003	111	31	during	during	ADP
inlawrev-3003	111	32	the	the	DET
inlawrev-3003	111	33	period	period	NOUN
inlawrev-3003	111	34	of	of	ADP
inlawrev-3003	111	35	1985	1985	NUM
inlawrev-3003	111	36	through	through	ADP
inlawrev-3003	111	37	1990	1990	NUM
inlawrev-3003	111	38	.	.	PUNCT
inlawrev-3003	112	1	i	i	PRON
inlawrev-3003	112	2	then	then	ADV
inlawrev-3003	112	3	chose	choose	VERB
inlawrev-3003	112	4	to	to	PART
inlawrev-3003	112	5	focus	focus	VERB
inlawrev-3003	112	6	on	on	ADP
inlawrev-3003	112	7	cases	case	NOUN
inlawrev-3003	112	8	concerning	concern	VERB
inlawrev-3003	112	9	issues	issue	NOUN
inlawrev-3003	112	10	involving	involve	VERB
inlawrev-3003	112	11	either	either	CCONJ
inlawrev-3003	112	12	an	an	DET
inlawrev-3003	112	13	internal	internal	ADJ
inlawrev-3003	112	14	revenue	revenue	NOUN
inlawrev-3003	112	15	code	code	NOUN
inlawrev-3003	112	16	(	(	PUNCT
inlawrev-3003	112	17	i.r.c	i.r.c	NOUN
inlawrev-3003	112	18	.	.	PUNCT
inlawrev-3003	112	19	)	)	PUNCT
inlawrev-3003	113	1	section	section	NOUN
inlawrev-3003	113	2	183	183	NUM
inlawrev-3003	113	3	question	question	NOUN
inlawrev-3003	113	4	,	,	PUNCT
inlawrev-3003	113	5	15	15	NUM
inlawrev-3003	113	6	the	the	DET
inlawrev-3003	113	7	valuation	valuation	NOUN
inlawrev-3003	113	8	of	of	ADP
inlawrev-3003	113	9	estates	estate	NOUN
inlawrev-3003	113	10	,	,	PUNCT
inlawrev-3003	113	11	gifts	gift	NOUN
inlawrev-3003	113	12	,	,	PUNCT
inlawrev-3003	113	13	charitable	charitable	ADJ
inlawrev-3003	113	14	contributions	contribution	NOUN
inlawrev-3003	113	15	,	,	PUNCT
inlawrev-3003	113	16	or	or	CCONJ
inlawrev-3003	113	17	reasonableness	reasonableness	NOUN
inlawrev-3003	113	18	of	of	ADP
inlawrev-3003	113	19	compensation	compensation	NOUN
inlawrev-3003	113	20	.	.	PUNCT
inlawrev-3003	114	1	from	from	ADP
inlawrev-3003	114	2	those	those	DET
inlawrev-3003	114	3	opinions	opinion	NOUN
inlawrev-3003	114	4	and	and	CCONJ
inlawrev-3003	114	5	memorandum	memorandum	NOUN
inlawrev-3003	114	6	opinions	opinion	NOUN
inlawrev-3003	114	7	,	,	PUNCT
inlawrev-3003	114	8	i	i	PRON
inlawrev-3003	114	9	excluded	exclude	VERB
inlawrev-3003	114	10	several	several	ADJ
inlawrev-3003	114	11	cases	case	NOUN
inlawrev-3003	114	12	from	from	ADP
inlawrev-3003	114	13	the	the	DET
inlawrev-3003	114	14	study	study	NOUN
inlawrev-3003	114	15	either	either	CCONJ
inlawrev-3003	114	16	because	because	SCONJ
inlawrev-3003	114	17	the	the	DET
inlawrev-3003	114	18	parties	party	NOUN
inlawrev-3003	114	19	did	do	AUX
inlawrev-3003	114	20	not	not	PART
inlawrev-3003	114	21	utilize	utilize	VERB
inlawrev-3003	114	22	expert	expert	ADJ
inlawrev-3003	114	23	witnesses	witness	NOUN
inlawrev-3003	114	24	for	for	ADP
inlawrev-3003	114	25	the	the	DET
inlawrev-3003	114	26	valuation	valuation	NOUN
inlawrev-3003	114	27	issue	issue	NOUN
inlawrev-3003	114	28	,	,	PUNCT
inlawrev-3003	114	29	or	or	CCONJ
inlawrev-3003	114	30	because	because	SCONJ
inlawrev-3003	114	31	the	the	DET
inlawrev-3003	114	32	tax	tax	NOUN
inlawrev-3003	114	33	court	court	NOUN
inlawrev-3003	114	34	rejected	reject	VERB
inlawrev-3003	114	35	all	all	DET
inlawrev-3003	114	36	proffered	proffered	ADJ
inlawrev-3003	114	37	expert	expert	ADJ
inlawrev-3003	114	38	witnesses	witness	NOUN
inlawrev-3003	114	39	as	as	ADP
inlawrev-3003	114	40	unqualified	unqualified	ADJ
inlawrev-3003	114	41	.	.	PUNCT
inlawrev-3003	115	1	from	from	ADP
inlawrev-3003	115	2	the	the	DET
inlawrev-3003	115	3	remaining	remain	VERB
inlawrev-3003	115	4	opinions	opinion	NOUN
inlawrev-3003	115	5	and	and	CCONJ
inlawrev-3003	115	6	memorandum	memorandum	NOUN
inlawrev-3003	115	7	opinions	opinion	NOUN
inlawrev-3003	115	8	,	,	PUNCT
inlawrev-3003	115	9	which	which	PRON
inlawrev-3003	115	10	totalled	total	VERB
inlawrev-3003	115	11	184	184	NUM
inlawrev-3003	115	12	for	for	ADP
inlawrev-3003	115	13	the	the	DET
inlawrev-3003	115	14	six	six	NUM
inlawrev-3003	115	15	-	-	PUNCT
inlawrev-3003	115	16	year	year	NOUN
inlawrev-3003	115	17	period	period	NOUN
inlawrev-3003	115	18	,	,	PUNCT
inlawrev-3003	115	19	i	i	PRON
inlawrev-3003	115	20	collected	collect	VERB
inlawrev-3003	115	21	information	information	NOUN
inlawrev-3003	115	22	on	on	ADP
inlawrev-3003	115	23	the	the	DET
inlawrev-3003	115	24	frequency	frequency	NOUN
inlawrev-3003	115	25	of	of	ADP
inlawrev-3003	115	26	parties	party	NOUN
inlawrev-3003	115	27	'	'	PART
inlawrev-3003	115	28	usage	usage	NOUN
inlawrev-3003	115	29	of	of	ADP
inlawrev-3003	115	30	multiple	multiple	ADJ
inlawrev-3003	115	31	expert	expert	ADJ
inlawrev-3003	115	32	witnesses	witness	NOUN
inlawrev-3003	115	33	in	in	ADP
inlawrev-3003	115	34	valuation	valuation	NOUN
inlawrev-3003	115	35	cases	case	NOUN
inlawrev-3003	115	36	,	,	PUNCT
inlawrev-3003	115	37	the	the	DET
inlawrev-3003	115	38	frequency	frequency	NOUN
inlawrev-3003	115	39	that	that	SCONJ
inlawrev-3003	115	40	the	the	DET
inlawrev-3003	115	41	tax	tax	NOUN
inlawrev-3003	115	42	court	court	NOUN
inlawrev-3003	115	43	's	's	PART
inlawrev-3003	115	44	decision	decision	NOUN
inlawrev-3003	115	45	on	on	ADP
inlawrev-3003	115	46	the	the	DET
inlawrev-3003	115	47	13	13	NUM
inlawrev-3003	115	48	.	.	PUNCT
inlawrev-3003	116	1	i	i	PRON
inlawrev-3003	116	2	d.	d.	VERB
inlawrev-3003	116	3	at	at	ADP
inlawrev-3003	116	4	451	451	NUM
inlawrev-3003	116	5	-	-	SYM
inlawrev-3003	116	6	52	52	NUM
inlawrev-3003	116	7	.	.	PUNCT
inlawrev-3003	117	1	14	14	NUM
inlawrev-3003	117	2	.	.	PUNCT
inlawrev-3003	118	1	a	a	DET
inlawrev-3003	118	2	case	case	NOUN
inlawrev-3003	118	3	involving	involve	VERB
inlawrev-3003	118	4	a	a	DET
inlawrev-3003	118	5	valuation	valuation	NOUN
inlawrev-3003	118	6	issue	issue	NOUN
inlawrev-3003	118	7	is	be	AUX
inlawrev-3003	118	8	a	a	DET
inlawrev-3003	118	9	dispute	dispute	NOUN
inlawrev-3003	118	10	over	over	ADP
inlawrev-3003	118	11	the	the	DET
inlawrev-3003	118	12	proper	proper	ADJ
inlawrev-3003	118	13	fair	fair	ADJ
inlawrev-3003	118	14	market	market	NOUN
inlawrev-3003	118	15	value	value	NOUN
inlawrev-3003	118	16	of	of	ADP
inlawrev-3003	118	17	an	an	DET
inlawrev-3003	118	18	asset	asset	NOUN
inlawrev-3003	118	19	or	or	CCONJ
inlawrev-3003	118	20	assets	asset	NOUN
inlawrev-3003	118	21	.	.	PUNCT
inlawrev-3003	119	1	for	for	ADP
inlawrev-3003	119	2	example	example	NOUN
inlawrev-3003	119	3	,	,	PUNCT
inlawrev-3003	119	4	assets	asset	NOUN
inlawrev-3003	119	5	may	may	AUX
inlawrev-3003	119	6	need	need	VERB
inlawrev-3003	119	7	valuation	valuation	NOUN
inlawrev-3003	119	8	for	for	ADP
inlawrev-3003	119	9	federal	federal	ADJ
inlawrev-3003	119	10	tax	tax	NOUN
inlawrev-3003	119	11	purposes	purpose	NOUN
inlawrev-3003	119	12	with	with	ADP
inlawrev-3003	119	13	respect	respect	NOUN
inlawrev-3003	119	14	to	to	ADP
inlawrev-3003	119	15	cases	case	NOUN
inlawrev-3003	119	16	involving	involve	VERB
inlawrev-3003	119	17	a	a	DET
inlawrev-3003	119	18	decedent	decedent	NOUN
inlawrev-3003	119	19	's	's	PART
inlawrev-3003	119	20	estate	estate	NOUN
inlawrev-3003	119	21	;	;	PUNCT
inlawrev-3003	119	22	a	a	DET
inlawrev-3003	119	23	tax	tax	NOUN
inlawrev-3003	119	24	shelter	shelter	NOUN
inlawrev-3003	119	25	with	with	ADP
inlawrev-3003	119	26	respect	respect	NOUN
inlawrev-3003	119	27	to	to	ADP
inlawrev-3003	119	28	which	which	PRON
inlawrev-3003	119	29	the	the	DET
inlawrev-3003	119	30	irs	irs	PROPN
inlawrev-3003	119	31	challenges	challenge	VERB
inlawrev-3003	119	32	the	the	DET
inlawrev-3003	119	33	taxpayer	taxpayer	NOUN
inlawrev-3003	119	34	's	's	PART
inlawrev-3003	119	35	profit	profit	NOUN
inlawrev-3003	119	36	-	-	PUNCT
inlawrev-3003	119	37	motive	motive	NOUN
inlawrev-3003	119	38	and/or	and/or	CCONJ
inlawrev-3003	119	39	deductions	deduction	NOUN
inlawrev-3003	119	40	claimed	claim	VERB
inlawrev-3003	119	41	;	;	PUNCT
inlawrev-3003	119	42	a	a	DET
inlawrev-3003	119	43	commodity	commodity	NOUN
inlawrev-3003	119	44	straddle	straddle	NOUN
inlawrev-3003	119	45	;	;	PUNCT
inlawrev-3003	119	46	a	a	DET
inlawrev-3003	119	47	liquidated	liquidate	VERB
inlawrev-3003	119	48	business	business	NOUN
inlawrev-3003	119	49	;	;	PUNCT
inlawrev-3003	119	50	a	a	DET
inlawrev-3003	119	51	charitable	charitable	ADJ
inlawrev-3003	119	52	contribution	contribution	NOUN
inlawrev-3003	119	53	;	;	PUNCT
inlawrev-3003	119	54	reasonable	reasonable	ADJ
inlawrev-3003	119	55	compensation	compensation	NOUN
inlawrev-3003	119	56	;	;	PUNCT
inlawrev-3003	119	57	or	or	CCONJ
inlawrev-3003	119	58	i.r.c	i.r.c	NOUN
inlawrev-3003	119	59	.	.	PUNCT
inlawrev-3003	120	1	§	§	PROPN
inlawrev-3003	120	2	482	482	NUM
inlawrev-3003	120	3	(	(	PUNCT
inlawrev-3003	120	4	1988	1988	NUM
inlawrev-3003	120	5	)	)	PUNCT
inlawrev-3003	120	6	(	(	PUNCT
inlawrev-3003	120	7	under	under	ADP
inlawrev-3003	120	8	which	which	PRON
inlawrev-3003	120	9	the	the	DET
inlawrev-3003	120	10	internal	internal	ADJ
inlawrev-3003	120	11	revenue	revenue	NOUN
inlawrev-3003	120	12	service	service	NOUN
inlawrev-3003	120	13	has	have	VERB
inlawrev-3003	120	14	authority	authority	NOUN
inlawrev-3003	120	15	to	to	PART
inlawrev-3003	120	16	allocate	allocate	VERB
inlawrev-3003	120	17	the	the	DET
inlawrev-3003	120	18	value	value	NOUN
inlawrev-3003	120	19	of	of	ADP
inlawrev-3003	120	20	certain	certain	ADJ
inlawrev-3003	120	21	assets	asset	NOUN
inlawrev-3003	120	22	among	among	ADP
inlawrev-3003	120	23	businesses	business	NOUN
inlawrev-3003	120	24	owned	own	VERB
inlawrev-3003	120	25	and	and	CCONJ
inlawrev-3003	120	26	controlled	control	VERB
inlawrev-3003	120	27	by	by	ADP
inlawrev-3003	120	28	the	the	DET
inlawrev-3003	120	29	same	same	ADJ
inlawrev-3003	120	30	persons	person	NOUN
inlawrev-3003	120	31	)	)	PUNCT
inlawrev-3003	120	32	.	.	PUNCT
inlawrev-3003	121	1	15	15	X
inlawrev-3003	121	2	.	.	PUNCT
inlawrev-3003	122	1	the	the	DET
inlawrev-3003	122	2	category	category	NOUN
inlawrev-3003	122	3	of	of	ADP
inlawrev-3003	122	4	cases	case	NOUN
inlawrev-3003	122	5	involving	involve	VERB
inlawrev-3003	122	6	an	an	DET
inlawrev-3003	122	7	i.r.c	i.r.c	NOUN
inlawrev-3003	122	8	.	.	PUNCT
inlawrev-3003	123	1	§	§	PROPN
inlawrev-3003	123	2	183	183	NUM
inlawrev-3003	123	3	question	question	NOUN
inlawrev-3003	123	4	involves	involve	VERB
inlawrev-3003	123	5	a	a	DET
inlawrev-3003	123	6	valuation	valuation	NOUN
inlawrev-3003	123	7	type	type	NOUN
inlawrev-3003	123	8	issue	issue	NOUN
inlawrev-3003	123	9	.	.	PUNCT
inlawrev-3003	124	1	the	the	DET
inlawrev-3003	124	2	statute	statute	NOUN
inlawrev-3003	124	3	requires	require	VERB
inlawrev-3003	124	4	a	a	DET
inlawrev-3003	124	5	taxpayer	taxpayer	NOUN
inlawrev-3003	124	6	to	to	PART
inlawrev-3003	124	7	have	have	VERB
inlawrev-3003	124	8	a	a	DET
inlawrev-3003	124	9	profit	profit	NOUN
inlawrev-3003	124	10	motive	motive	NOUN
inlawrev-3003	124	11	in	in	ADP
inlawrev-3003	124	12	order	order	NOUN
inlawrev-3003	124	13	to	to	PART
inlawrev-3003	124	14	be	be	AUX
inlawrev-3003	124	15	allowed	allow	VERB
inlawrev-3003	124	16	credits	credit	NOUN
inlawrev-3003	124	17	or	or	CCONJ
inlawrev-3003	124	18	deductions	deduction	NOUN
inlawrev-3003	124	19	claimed	claim	VERB
inlawrev-3003	124	20	from	from	ADP
inlawrev-3003	124	21	tax	tax	NOUN
inlawrev-3003	124	22	shelter	shelter	NOUN
inlawrev-3003	124	23	arrangements	arrangement	NOUN
inlawrev-3003	124	24	.	.	PUNCT
inlawrev-3003	125	1	i.r.c	i.r.c	NOUN
inlawrev-3003	125	2	.	.	PUNCT
inlawrev-3003	126	1	§	§	PROPN
inlawrev-3003	126	2	183	183	NUM
inlawrev-3003	126	3	(	(	PUNCT
inlawrev-3003	126	4	1988	1988	NUM
inlawrev-3003	126	5	)	)	PUNCT
inlawrev-3003	126	6	.	.	PUNCT
inlawrev-3003	127	1	this	this	DET
inlawrev-3003	127	2	profit	profit	NOUN
inlawrev-3003	127	3	-	-	PUNCT
inlawrev-3003	127	4	motive	motive	NOUN
inlawrev-3003	127	5	determination	determination	NOUN
inlawrev-3003	127	6	is	be	AUX
inlawrev-3003	127	7	made	make	VERB
inlawrev-3003	127	8	based	base	VERB
inlawrev-3003	127	9	upon	upon	SCONJ
inlawrev-3003	127	10	consideration	consideration	NOUN
inlawrev-3003	127	11	of	of	ADP
inlawrev-3003	127	12	the	the	DET
inlawrev-3003	127	13	worth	worth	NOUN
inlawrev-3003	127	14	of	of	ADP
inlawrev-3003	127	15	the	the	DET
inlawrev-3003	127	16	investment	investment	NOUN
inlawrev-3003	127	17	and	and	CCONJ
inlawrev-3003	127	18	the	the	DET
inlawrev-3003	127	19	amount	amount	NOUN
inlawrev-3003	127	20	that	that	PRON
inlawrev-3003	127	21	the	the	DET
inlawrev-3003	127	22	taxpayer	taxpayer	NOUN
inlawrev-3003	127	23	paid	pay	VERB
inlawrev-3003	127	24	for	for	ADP
inlawrev-3003	127	25	the	the	DET
inlawrev-3003	127	26	investment	investment	NOUN
inlawrev-3003	127	27	.	.	PUNCT
inlawrev-3003	128	1	for	for	ADP
inlawrev-3003	128	2	further	further	ADJ
inlawrev-3003	128	3	discussion	discussion	NOUN
inlawrev-3003	128	4	,	,	PUNCT
inlawrev-3003	128	5	see	see	VERB
inlawrev-3003	128	6	infra	infra	NOUN
inlawrev-3003	128	7	part	part	NOUN
inlawrev-3003	128	8	iv.b	iv.b	NOUN
inlawrev-3003	128	9	.	.	PROPN
inlawrev-3003	128	10	1992	1992	NUM
inlawrev-3003	128	11	]	]	PUNCT
inlawrev-3003	128	12	resolving	resolve	VERB
inlawrev-3003	128	13	valuation	valuation	NOUN
inlawrev-3003	128	14	issues	issue	NOUN
inlawrev-3003	128	15	47	47	NUM
inlawrev-3003	128	16	valuation	valuation	NOUN
inlawrev-3003	128	17	issue	issue	NOUN
inlawrev-3003	128	18	coincided	coincide	VERB
inlawrev-3003	128	19	with	with	ADP
inlawrev-3003	128	20	the	the	DET
inlawrev-3003	128	21	valuation	valuation	NOUN
inlawrev-3003	128	22	posed	pose	VERB
inlawrev-3003	128	23	by	by	ADP
inlawrev-3003	128	24	one	one	NUM
inlawrev-3003	128	25	party	party	NOUN
inlawrev-3003	128	26	's	's	PART
inlawrev-3003	128	27	expert	expert	ADJ
inlawrev-3003	128	28	witness	witness	NOUN
inlawrev-3003	128	29	,	,	PUNCT
inlawrev-3003	128	30	and	and	CCONJ
inlawrev-3003	128	31	the	the	DET
inlawrev-3003	128	32	frequency	frequency	NOUN
inlawrev-3003	128	33	that	that	SCONJ
inlawrev-3003	128	34	the	the	DET
inlawrev-3003	128	35	tax	tax	NOUN
inlawrev-3003	128	36	court	court	NOUN
inlawrev-3003	128	37	's	's	PART
inlawrev-3003	128	38	decision	decision	NOUN
inlawrev-3003	128	39	reflected	reflect	VERB
inlawrev-3003	128	40	"	"	PUNCT
inlawrev-3003	128	41	a	a	DET
inlawrev-3003	128	42	middleof	middleof	VERB
inlawrev-3003	128	43	-	-	PUNCT
inlawrev-3003	128	44	the	the	DET
inlawrev-3003	128	45	-	-	PUNCT
inlawrev-3003	128	46	road	road	NOUN
inlawrev-3003	128	47	compromise	compromise	NOUN
inlawrev-3003	128	48	'	'	PUNCT
inlawrev-3003	128	49	'	'	PUNCT
inlawrev-3003	128	50	between	between	ADP
inlawrev-3003	128	51	the	the	DET
inlawrev-3003	128	52	valuations	valuation	NOUN
inlawrev-3003	128	53	posed	pose	VERB
inlawrev-3003	128	54	by	by	ADP
inlawrev-3003	128	55	the	the	DET
inlawrev-3003	128	56	parties	party	NOUN
inlawrev-3003	128	57	'	'	PART
inlawrev-3003	128	58	expert	expert	NOUN
inlawrev-3003	128	59	witnesses	witness	NOUN
inlawrev-3003	128	60	.	.	PUNCT
inlawrev-3003	129	1	one	one	NUM
inlawrev-3003	129	2	purpose	purpose	NOUN
inlawrev-3003	129	3	in	in	ADP
inlawrev-3003	129	4	obtaining	obtain	VERB
inlawrev-3003	129	5	this	this	DET
inlawrev-3003	129	6	information	information	NOUN
inlawrev-3003	129	7	was	be	AUX
inlawrev-3003	129	8	to	to	PART
inlawrev-3003	129	9	consider	consider	VERB
inlawrev-3003	129	10	empirically	empirically	ADV
inlawrev-3003	129	11	two	two	NUM
inlawrev-3003	129	12	of	of	ADP
inlawrev-3003	129	13	judge	judge	PROPN
inlawrev-3003	129	14	tannenwald	tannenwald	NOUN
inlawrev-3003	129	15	's	's	PART
inlawrev-3003	129	16	comments	comment	NOUN
inlawrev-3003	129	17	from	from	ADP
inlawrev-3003	129	18	buffalo	buffalo	PROPN
inlawrev-3003	129	19	tool	tool	PROPN
inlawrev-3003	129	20	&	&	CCONJ
inlawrev-3003	129	21	die	die	VERB
inlawrev-3003	129	22	manufacturing	manufacturing	PROPN
inlawrev-3003	129	23	co.	co.	PROPN
inlawrev-3003	129	24	:	:	PUNCT
inlawrev-3003	129	25	(	(	PUNCT
inlawrev-3003	129	26	1	1	X
inlawrev-3003	129	27	)	)	PUNCT
inlawrev-3003	129	28	the	the	DET
inlawrev-3003	129	29	opportunity	opportunity	NOUN
inlawrev-3003	129	30	for	for	ADP
inlawrev-3003	129	31	significant	significant	ADJ
inlawrev-3003	129	32	financial	financial	ADJ
inlawrev-3003	129	33	defeat	defeat	NOUN
inlawrev-3003	129	34	of	of	ADP
inlawrev-3003	129	35	one	one	NUM
inlawrev-3003	129	36	party	party	NOUN
inlawrev-3003	129	37	arises	arise	VERB
inlawrev-3003	129	38	frequently	frequently	ADV
inlawrev-3003	129	39	when	when	SCONJ
inlawrev-3003	129	40	valuation	valuation	NOUN
inlawrev-3003	129	41	issues	issue	NOUN
inlawrev-3003	129	42	are	be	AUX
inlawrev-3003	129	43	litigated	litigate	VERB
inlawrev-3003	129	44	in	in	ADP
inlawrev-3003	129	45	the	the	DET
inlawrev-3003	129	46	tax	tax	NOUN
inlawrev-3003	129	47	court	court	NOUN
inlawrev-3003	129	48	;	;	PUNCT
inlawrev-3003	129	49	(	(	PUNCT
inlawrev-3003	129	50	2	2	X
inlawrev-3003	129	51	)	)	PUNCT
inlawrev-3003	129	52	the	the	DET
inlawrev-3003	129	53	parties	party	NOUN
inlawrev-3003	129	54	might	might	AUX
inlawrev-3003	129	55	be	be	AUX
inlawrev-3003	129	56	well	well	ADV
inlawrev-3003	129	57	advised	advise	VERB
inlawrev-3003	129	58	to	to	PART
inlawrev-3003	129	59	consider	consider	VERB
inlawrev-3003	129	60	resolution	resolution	NOUN
inlawrev-3003	129	61	of	of	ADP
inlawrev-3003	129	62	valuation	valuation	NOUN
inlawrev-3003	129	63	disputes	dispute	NOUN
inlawrev-3003	129	64	by	by	ADP
inlawrev-3003	129	65	some	some	DET
inlawrev-3003	129	66	means	mean	NOUN
inlawrev-3003	129	67	other	other	ADJ
inlawrev-3003	129	68	than	than	ADP
inlawrev-3003	129	69	trial	trial	NOUN
inlawrev-3003	129	70	before	before	ADP
inlawrev-3003	129	71	a	a	DET
inlawrev-3003	129	72	judge	judge	NOUN
inlawrev-3003	129	73	of	of	ADP
inlawrev-3003	129	74	the	the	DET
inlawrev-3003	129	75	tax	tax	NOUN
inlawrev-3003	129	76	court	court	NOUN
inlawrev-3003	129	77	.	.	PUNCT
inlawrev-3003	130	1	b.	b.	PROPN
inlawrev-3003	130	2	findings	findings	PROPN
inlawrev-3003	130	3	and	and	CCONJ
inlawrev-3003	130	4	analysis	analysis	NOUN
inlawrev-3003	130	5	as	as	SCONJ
inlawrev-3003	130	6	one	one	PRON
inlawrev-3003	130	7	might	might	AUX
inlawrev-3003	130	8	expect	expect	VERB
inlawrev-3003	130	9	,	,	PUNCT
inlawrev-3003	130	10	it	it	PRON
inlawrev-3003	130	11	was	be	AUX
inlawrev-3003	130	12	rare	rare	ADJ
inlawrev-3003	130	13	to	to	PART
inlawrev-3003	130	14	find	find	VERB
inlawrev-3003	130	15	a	a	DET
inlawrev-3003	130	16	valuation	valuation	NOUN
inlawrev-3003	130	17	case	case	NOUN
inlawrev-3003	130	18	within	within	ADP
inlawrev-3003	130	19	the	the	DET
inlawrev-3003	130	20	selected	select	VERB
inlawrev-3003	130	21	categories	category	NOUN
inlawrev-3003	130	22	in	in	ADP
inlawrev-3003	130	23	which	which	PRON
inlawrev-3003	130	24	both	both	CCONJ
inlawrev-3003	130	25	the	the	DET
inlawrev-3003	130	26	taxpayer	taxpayer	NOUN
inlawrev-3003	130	27	and	and	CCONJ
inlawrev-3003	130	28	the	the	DET
inlawrev-3003	130	29	internal	internal	ADJ
inlawrev-3003	130	30	revenue	revenue	NOUN
inlawrev-3003	130	31	service	service	NOUN
inlawrev-3003	130	32	(	(	PUNCT
inlawrev-3003	130	33	irs	irs	PROPN
inlawrev-3003	130	34	)	)	PUNCT
inlawrev-3003	130	35	did	do	AUX
inlawrev-3003	130	36	not	not	PART
inlawrev-3003	130	37	utilize	utilize	VERB
inlawrev-3003	130	38	at	at	ADV
inlawrev-3003	130	39	least	least	ADV
inlawrev-3003	130	40	one	one	NUM
inlawrev-3003	130	41	expert	expert	ADJ
inlawrev-3003	130	42	witness	witness	NOUN
inlawrev-3003	130	43	.	.	PUNCT
inlawrev-3003	131	1	in	in	ADP
inlawrev-3003	131	2	an	an	DET
inlawrev-3003	131	3	occasional	occasional	ADJ
inlawrev-3003	131	4	case	case	NOUN
inlawrev-3003	131	5	,	,	PUNCT
inlawrev-3003	131	6	one	one	NUM
inlawrev-3003	131	7	party	party	NOUN
inlawrev-3003	131	8	employed	employ	VERB
inlawrev-3003	131	9	at	at	ADP
inlawrev-3003	131	10	least	least	ADV
inlawrev-3003	131	11	one	one	NUM
inlawrev-3003	131	12	qualified	qualified	ADJ
inlawrev-3003	131	13	expert	expert	ADJ
inlawrev-3003	131	14	witness	witness	NOUN
inlawrev-3003	131	15	for	for	ADP
inlawrev-3003	131	16	valuation	valuation	NOUN
inlawrev-3003	131	17	purposes	purpose	NOUN
inlawrev-3003	131	18	while	while	SCONJ
inlawrev-3003	131	19	the	the	DET
inlawrev-3003	131	20	other	other	ADJ
inlawrev-3003	131	21	party	party	NOUN
inlawrev-3003	131	22	used	use	VERB
inlawrev-3003	131	23	none	none	NOUN
inlawrev-3003	131	24	.	.	PUNCT
inlawrev-3003	132	1	surprisingly	surprisingly	ADV
inlawrev-3003	132	2	,	,	PUNCT
inlawrev-3003	132	3	in	in	ADP
inlawrev-3003	132	4	those	those	DET
inlawrev-3003	132	5	cases	case	NOUN
inlawrev-3003	132	6	in	in	ADP
inlawrev-3003	132	7	which	which	PRON
inlawrev-3003	132	8	one	one	NUM
inlawrev-3003	132	9	party	party	NOUN
inlawrev-3003	132	10	chose	choose	VERB
inlawrev-3003	132	11	not	not	PART
inlawrev-3003	132	12	to	to	PART
inlawrev-3003	132	13	utilize	utilize	VERB
inlawrev-3003	132	14	any	any	DET
inlawrev-3003	132	15	expert	expert	ADJ
inlawrev-3003	132	16	witness	witness	NOUN
inlawrev-3003	132	17	,	,	PUNCT
inlawrev-3003	132	18	the	the	DET
inlawrev-3003	132	19	party	party	NOUN
inlawrev-3003	132	20	without	without	ADP
inlawrev-3003	132	21	the	the	DET
inlawrev-3003	132	22	expert	expert	NOUN
inlawrev-3003	132	23	was	be	AUX
inlawrev-3003	132	24	as	as	ADV
inlawrev-3003	132	25	often	often	ADV
inlawrev-3003	132	26	the	the	DET
inlawrev-3003	132	27	irs	irs	PROPN
inlawrev-3003	132	28	as	as	ADP
inlawrev-3003	132	29	the	the	DET
inlawrev-3003	132	30	taxpayer	taxpayer	NOUN
inlawrev-3003	132	31	.	.	PUNCT
inlawrev-3003	133	1	in	in	ADP
inlawrev-3003	133	2	the	the	DET
inlawrev-3003	133	3	overwhelming	overwhelming	ADJ
inlawrev-3003	133	4	number	number	NOUN
inlawrev-3003	133	5	of	of	ADP
inlawrev-3003	133	6	cases	case	NOUN
inlawrev-3003	133	7	,	,	PUNCT
inlawrev-3003	133	8	the	the	DET
inlawrev-3003	133	9	irs	irs	PROPN
inlawrev-3003	133	10	and	and	CCONJ
inlawrev-3003	133	11	the	the	DET
inlawrev-3003	133	12	taxpayer	taxpayer	NOUN
inlawrev-3003	133	13	each	each	PRON
inlawrev-3003	133	14	called	call	VERB
inlawrev-3003	133	15	one	one	NUM
inlawrev-3003	133	16	or	or	CCONJ
inlawrev-3003	133	17	more	more	ADV
inlawrev-3003	133	18	qualified	qualified	ADJ
inlawrev-3003	133	19	expert	expert	NOUN
inlawrev-3003	133	20	witnesses	witness	NOUN
inlawrev-3003	133	21	for	for	ADP
inlawrev-3003	133	22	valuation	valuation	NOUN
inlawrev-3003	133	23	purposes	purpose	NOUN
inlawrev-3003	133	24	.	.	PUNCT
inlawrev-3003	134	1	most	most	ADV
inlawrev-3003	134	2	often	often	ADV
inlawrev-3003	134	3	one	one	NUM
inlawrev-3003	134	4	party	party	NOUN
inlawrev-3003	134	5	utilized	utilize	VERB
inlawrev-3003	134	6	one	one	NUM
inlawrev-3003	134	7	expert	expert	ADJ
inlawrev-3003	134	8	witness	witness	NOUN
inlawrev-3003	134	9	,	,	PUNCT
inlawrev-3003	134	10	while	while	SCONJ
inlawrev-3003	134	11	the	the	DET
inlawrev-3003	134	12	other	other	ADJ
inlawrev-3003	134	13	party	party	NOUN
inlawrev-3003	134	14	utilized	utilize	VERB
inlawrev-3003	134	15	multiple	multiple	ADJ
inlawrev-3003	134	16	expert	expert	ADJ
inlawrev-3003	134	17	witnesses	witness	NOUN
inlawrev-3003	134	18	.	.	PUNCT
inlawrev-3003	135	1	as	as	ADP
inlawrev-3003	135	2	table	table	NOUN
inlawrev-3003	135	3	1	1	NUM
inlawrev-3003	135	4	below	below	ADP
inlawrev-3003	135	5	indicates	indicate	VERB
inlawrev-3003	135	6	,	,	PUNCT
inlawrev-3003	135	7	in	in	ADP
inlawrev-3003	135	8	a	a	DET
inlawrev-3003	135	9	substantial	substantial	ADJ
inlawrev-3003	135	10	number	number	NOUN
inlawrev-3003	135	11	and	and	CCONJ
inlawrev-3003	135	12	percentage	percentage	NOUN
inlawrev-3003	135	13	of	of	ADP
inlawrev-3003	135	14	the	the	DET
inlawrev-3003	135	15	cases	case	NOUN
inlawrev-3003	135	16	studied	study	VERB
inlawrev-3003	135	17	,	,	PUNCT
inlawrev-3003	135	18	one	one	NUM
inlawrev-3003	135	19	or	or	CCONJ
inlawrev-3003	135	20	both	both	DET
inlawrev-3003	135	21	parties	party	NOUN
inlawrev-3003	135	22	employed	employ	VERB
inlawrev-3003	135	23	multiple	multiple	ADJ
inlawrev-3003	135	24	expert	expert	ADJ
inlawrev-3003	135	25	witnesses	witness	NOUN
inlawrev-3003	135	26	.	.	PUNCT
inlawrev-3003	136	1	table	table	NOUN
inlawrev-3003	136	2	1	1	NUM
inlawrev-3003	136	3	(	(	PUNCT
inlawrev-3003	136	4	1	1	NUM
inlawrev-3003	136	5	)	)	PUNCT
inlawrev-3003	136	6	(	(	PUNCT
inlawrev-3003	136	7	2	2	NUM
inlawrev-3003	136	8	)	)	PUNCT
inlawrev-3003	136	9	(	(	PUNCT
inlawrev-3003	136	10	3	3	X
inlawrev-3003	136	11	)	)	PUNCT
inlawrev-3003	136	12	(	(	PUNCT
inlawrev-3003	136	13	4	4	X
inlawrev-3003	136	14	)	)	PUNCT
inlawrev-3003	136	15	taxable	taxable	ADJ
inlawrev-3003	136	16	year	year	NOUN
inlawrev-3003	136	17	number	number	NOUN
inlawrev-3003	136	18	of	of	ADP
inlawrev-3003	136	19	cases	case	NOUN
inlawrev-3003	136	20	total	total	ADJ
inlawrev-3003	136	21	number	number	NOUN
inlawrev-3003	136	22	of	of	ADP
inlawrev-3003	136	23	percentage	percentage	NOUN
inlawrev-3003	136	24	of	of	ADP
inlawrev-3003	136	25	toin	toin	NOUN
inlawrev-3003	136	26	which	which	DET
inlawrev-3003	136	27	one	one	NUM
inlawrev-3003	136	28	or	or	CCONJ
inlawrev-3003	136	29	cases	case	NOUN
inlawrev-3003	136	30	in	in	ADP
inlawrev-3003	136	31	study	study	NOUN
inlawrev-3003	136	32	tal	tal	ADJ
inlawrev-3003	136	33	cases	case	NOUN
inlawrev-3003	136	34	with	with	ADP
inlawrev-3003	136	35	1	1	NUM
inlawrev-3003	136	36	both	both	DET
inlawrev-3003	136	37	parties	party	NOUN
inlawrev-3003	136	38	utilor	utilor	VERB
inlawrev-3003	136	39	both	both	DET
inlawrev-3003	136	40	parties	party	NOUN
inlawrev-3003	136	41	ized	ize	VERB
inlawrev-3003	136	42	multiple	multiple	ADJ
inlawrev-3003	136	43	exusing	exuse	VERB
inlawrev-3003	136	44	multiple	multiple	ADJ
inlawrev-3003	136	45	expert	expert	ADJ
inlawrev-3003	136	46	witnesses	witness	NOUN
inlawrev-3003	136	47	pert	pert	ADJ
inlawrev-3003	136	48	witnesses	witness	NOUN
inlawrev-3003	136	49	1985	1985	NUM
inlawrev-3003	136	50	15	15	NUM
inlawrev-3003	136	51	30	30	NUM
inlawrev-3003	136	52	50.0	50.0	NUM
inlawrev-3003	136	53	%	%	NOUN
inlawrev-3003	136	54	1986	1986	NUM
inlawrev-3003	136	55	16	16	NUM
inlawrev-3003	136	56	33	33	NUM
inlawrev-3003	136	57	48.5	48.5	NUM
inlawrev-3003	136	58	%	%	NOUN
inlawrev-3003	136	59	1987	1987	NUM
inlawrev-3003	136	60	18	18	NUM
inlawrev-3003	136	61	32	32	NUM
inlawrev-3003	136	62	56.3	56.3	NUM
inlawrev-3003	136	63	%	%	NOUN
inlawrev-3003	136	64	1988	1988	NUM
inlawrev-3003	136	65	13	13	NUM
inlawrev-3003	136	66	33	33	NUM
inlawrev-3003	136	67	39.4	39.4	NUM
inlawrev-3003	136	68	%	%	NOUN
inlawrev-3003	136	69	1989	1989	NUM
inlawrev-3003	136	70	14	14	NUM
inlawrev-3003	136	71	32	32	NUM
inlawrev-3003	136	72	43.8	43.8	NUM
inlawrev-3003	136	73	%	%	NOUN
inlawrev-3003	136	74	1990	1990	NUM
inlawrev-3003	136	75	11	11	NUM
inlawrev-3003	136	76	24	24	NUM
inlawrev-3003	136	77	45.8	45.8	NUM
inlawrev-3003	136	78	%	%	NOUN
inlawrev-3003	136	79	87	87	NUM
inlawrev-3003	136	80	184	184	NUM
inlawrev-3003	136	81	47.3	47.3	NUM
inlawrev-3003	136	82	%	%	NOUN
inlawrev-3003	136	83	48	48	NUM
inlawrev-3003	136	84	indiana	indiana	PROPN
inlawrev-3003	136	85	law	law	PROPN
inlawrev-3003	136	86	review	review	NOUN
inlawrev-3003	137	1	[	[	X
inlawrev-3003	137	2	vol	vol	NOUN
inlawrev-3003	137	3	.	.	NOUN
inlawrev-3003	137	4	26:41	26:41	NUM
inlawrev-3003	137	5	when	when	SCONJ
inlawrev-3003	137	6	a	a	DET
inlawrev-3003	137	7	party	party	NOUN
inlawrev-3003	137	8	utilized	utilize	VERB
inlawrev-3003	137	9	multiple	multiple	ADJ
inlawrev-3003	137	10	expert	expert	NOUN
inlawrev-3003	137	11	witnesses	witness	NOUN
inlawrev-3003	137	12	,	,	PUNCT
inlawrev-3003	137	13	usually	usually	ADV
inlawrev-3003	137	14	two	two	NUM
inlawrev-3003	137	15	experts	expert	NOUN
inlawrev-3003	137	16	were	be	AUX
inlawrev-3003	137	17	used	use	VERB
inlawrev-3003	137	18	;	;	PUNCT
inlawrev-3003	137	19	however	however	ADV
inlawrev-3003	137	20	,	,	PUNCT
inlawrev-3003	137	21	it	it	PRON
inlawrev-3003	137	22	was	be	AUX
inlawrev-3003	137	23	not	not	PART
inlawrev-3003	137	24	uncommon	uncommon	ADJ
inlawrev-3003	137	25	to	to	PART
inlawrev-3003	137	26	find	find	VERB
inlawrev-3003	137	27	a	a	DET
inlawrev-3003	137	28	party	party	NOUN
inlawrev-3003	137	29	who	who	PRON
inlawrev-3003	137	30	employed	employ	VERB
inlawrev-3003	137	31	three	three	NUM
inlawrev-3003	137	32	expert	expert	ADJ
inlawrev-3003	137	33	witnesses	witness	NOUN
inlawrev-3003	137	34	.	.	PUNCT
inlawrev-3003	138	1	16	16	NUM
inlawrev-3003	138	2	sometimes	sometimes	ADV
inlawrev-3003	138	3	a	a	DET
inlawrev-3003	138	4	party	party	NOUN
inlawrev-3003	138	5	utilized	utilize	VERB
inlawrev-3003	138	6	the	the	DET
inlawrev-3003	138	7	services	service	NOUN
inlawrev-3003	138	8	of	of	ADP
inlawrev-3003	138	9	four	four	NUM
inlawrev-3003	138	10	or	or	CCONJ
inlawrev-3003	138	11	five	five	NUM
inlawrev-3003	138	12	expert	expert	ADJ
inlawrev-3003	138	13	witnesses	witness	NOUN
inlawrev-3003	138	14	.	.	PUNCT
inlawrev-3003	139	1	17	17	NUM
inlawrev-3003	139	2	in	in	ADP
inlawrev-3003	139	3	no	no	DET
inlawrev-3003	139	4	case	case	NOUN
inlawrev-3003	139	5	did	do	AUX
inlawrev-3003	139	6	the	the	DET
inlawrev-3003	139	7	number	number	NOUN
inlawrev-3003	139	8	of	of	ADP
inlawrev-3003	139	9	experts	expert	NOUN
inlawrev-3003	139	10	used	use	VERB
inlawrev-3003	139	11	by	by	ADP
inlawrev-3003	139	12	a	a	DET
inlawrev-3003	139	13	single	single	ADJ
inlawrev-3003	139	14	party	party	NOUN
inlawrev-3003	139	15	exceed	exceed	VERB
inlawrev-3003	139	16	five	five	NUM
inlawrev-3003	139	17	.	.	PUNCT
inlawrev-3003	140	1	in	in	ADP
inlawrev-3003	140	2	looking	look	VERB
inlawrev-3003	140	3	for	for	ADP
inlawrev-3003	140	4	patterns	pattern	NOUN
inlawrev-3003	140	5	,	,	PUNCT
inlawrev-3003	140	6	taking	take	VERB
inlawrev-3003	140	7	the	the	DET
inlawrev-3003	140	8	six	six	NUM
inlawrev-3003	140	9	-	-	PUNCT
inlawrev-3003	140	10	year	year	NOUN
inlawrev-3003	140	11	period	period	NOUN
inlawrev-3003	140	12	as	as	ADP
inlawrev-3003	140	13	a	a	DET
inlawrev-3003	140	14	whole	whole	NOUN
inlawrev-3003	140	15	,	,	PUNCT
inlawrev-3003	140	16	one	one	PRON
inlawrev-3003	140	17	finds	find	VERB
inlawrev-3003	140	18	the	the	DET
inlawrev-3003	140	19	data	datum	NOUN
inlawrev-3003	140	20	reveals	reveal	VERB
inlawrev-3003	140	21	that	that	SCONJ
inlawrev-3003	140	22	taxpayers	taxpayer	NOUN
inlawrev-3003	140	23	chose	choose	VERB
inlawrev-3003	140	24	to	to	PART
inlawrev-3003	140	25	employ	employ	VERB
inlawrev-3003	140	26	multiple	multiple	ADJ
inlawrev-3003	140	27	expert	expert	ADJ
inlawrev-3003	140	28	witnesses	witness	NOUN
inlawrev-3003	140	29	more	more	ADV
inlawrev-3003	140	30	often	often	ADV
inlawrev-3003	140	31	than	than	SCONJ
inlawrev-3003	140	32	did	do	VERB
inlawrev-3003	140	33	the	the	DET
inlawrev-3003	140	34	irs	irs	PROPN
inlawrev-3003	140	35	.	.	PUNCT
inlawrev-3003	141	1	yet	yet	ADV
inlawrev-3003	141	2	,	,	PUNCT
inlawrev-3003	141	3	as	as	ADP
inlawrev-3003	141	4	tables	table	NOUN
inlawrev-3003	141	5	2	2	NUM
inlawrev-3003	141	6	and	and	CCONJ
inlawrev-3003	141	7	3	3	NUM
inlawrev-3003	141	8	below	below	ADP
inlawrev-3003	141	9	indicate	indicate	VERB
inlawrev-3003	141	10	,	,	PUNCT
inlawrev-3003	141	11	in	in	ADP
inlawrev-3003	141	12	comparing	compare	VERB
inlawrev-3003	141	13	the	the	DET
inlawrev-3003	141	14	percentage	percentage	NOUN
inlawrev-3003	141	15	of	of	ADP
inlawrev-3003	141	16	cases	case	NOUN
inlawrev-3003	141	17	in	in	ADP
inlawrev-3003	141	18	a	a	DET
inlawrev-3003	141	19	given	give	VERB
inlawrev-3003	141	20	year	year	NOUN
inlawrev-3003	141	21	in	in	ADP
inlawrev-3003	141	22	which	which	PRON
inlawrev-3003	141	23	the	the	DET
inlawrev-3003	141	24	taxpayer	taxpayer	NOUN
inlawrev-3003	141	25	used	use	VERB
inlawrev-3003	141	26	multiple	multiple	ADJ
inlawrev-3003	141	27	expert	expert	ADJ
inlawrev-3003	141	28	witnesses	witness	NOUN
inlawrev-3003	141	29	for	for	ADP
inlawrev-3003	141	30	valuation	valuation	NOUN
inlawrev-3003	141	31	purposes	purpose	NOUN
inlawrev-3003	141	32	to	to	ADP
inlawrev-3003	141	33	the	the	DET
inlawrev-3003	141	34	percentage	percentage	NOUN
inlawrev-3003	141	35	of	of	ADP
inlawrev-3003	141	36	cases	case	NOUN
inlawrev-3003	141	37	in	in	ADP
inlawrev-3003	141	38	which	which	PRON
inlawrev-3003	141	39	the	the	DET
inlawrev-3003	141	40	irs	irs	PROPN
inlawrev-3003	141	41	utilized	utilize	VERB
inlawrev-3003	141	42	multiple	multiple	ADJ
inlawrev-3003	141	43	expert	expert	NOUN
inlawrev-3003	141	44	witnesses	witness	NOUN
inlawrev-3003	141	45	for	for	ADP
inlawrev-3003	141	46	the	the	DET
inlawrev-3003	141	47	same	same	ADJ
inlawrev-3003	141	48	purpose	purpose	NOUN
inlawrev-3003	141	49	,	,	PUNCT
inlawrev-3003	141	50	there	there	PRON
inlawrev-3003	141	51	often	often	ADV
inlawrev-3003	141	52	was	be	AUX
inlawrev-3003	141	53	significant	significant	ADJ
inlawrev-3003	141	54	variation	variation	NOUN
inlawrev-3003	141	55	.	.	PUNCT
inlawrev-3003	142	1	18	18	NUM
inlawrev-3003	142	2	table	table	NOUN
inlawrev-3003	142	3	2	2	NUM
inlawrev-3003	142	4	(	(	PUNCT
inlawrev-3003	142	5	1	1	NUM
inlawrev-3003	142	6	)	)	PUNCT
inlawrev-3003	142	7	(	(	PUNCT
inlawrev-3003	142	8	2	2	NUM
inlawrev-3003	142	9	)	)	PUNCT
inlawrev-3003	142	10	(	(	PUNCT
inlawrev-3003	142	11	3	3	X
inlawrev-3003	142	12	)	)	PUNCT
inlawrev-3003	142	13	(	(	PUNCT
inlawrev-3003	142	14	4	4	X
inlawrev-3003	142	15	)	)	PUNCT
inlawrev-3003	142	16	taxable	taxable	ADJ
inlawrev-3003	142	17	year	year	NOUN
inlawrev-3003	142	18	total	total	ADJ
inlawrev-3003	142	19	number	number	NOUN
inlawrev-3003	142	20	of	of	ADP
inlawrev-3003	142	21	number	number	NOUN
inlawrev-3003	142	22	of	of	ADP
inlawrev-3003	142	23	cases	case	NOUN
inlawrev-3003	142	24	percentage	percentage	NOUN
inlawrev-3003	142	25	of	of	ADP
inlawrev-3003	142	26	cases	case	NOUN
inlawrev-3003	142	27	in	in	ADP
inlawrev-3003	142	28	study	study	NOUN
inlawrev-3003	142	29	in	in	ADP
inlawrev-3003	142	30	study	study	NOUN
inlawrev-3003	142	31	in	in	ADP
inlawrev-3003	142	32	which	which	PRON
inlawrev-3003	142	33	cases	case	NOUN
inlawrev-3003	142	34	in	in	ADP
inlawrev-3003	142	35	study	study	NOUN
inlawrev-3003	142	36	in	in	ADP
inlawrev-3003	142	37	taxpayer	taxpayer	NOUN
inlawrev-3003	142	38	used	use	VERB
inlawrev-3003	142	39	which	which	PRON
inlawrev-3003	142	40	the	the	DET
inlawrev-3003	142	41	taxmultiple	taxmultiple	ADJ
inlawrev-3003	142	42	expert	expert	NOUN
inlawrev-3003	142	43	payer	payer	NOUN
inlawrev-3003	142	44	used	use	VERB
inlawrev-3003	142	45	witnesses	witness	NOUN
inlawrev-3003	142	46	multiple	multiple	ADJ
inlawrev-3003	142	47	expert	expert	ADJ
inlawrev-3003	142	48	witnesses	witness	NOUN
inlawrev-3003	142	49	30.0	30.0	NUM
inlawrev-3003	142	50	%	%	NOUN
inlawrev-3003	142	51	42.4	42.4	NUM
inlawrev-3003	142	52	%	%	NOUN
inlawrev-3003	142	53	15.6	15.6	NUM
inlawrev-3003	142	54	%	%	NOUN
inlawrev-3003	142	55	21.2	21.2	NUM
inlawrev-3003	142	56	%	%	NOUN
inlawrev-3003	142	57	34.4	34.4	NUM
inlawrev-3003	142	58	%	%	NOUN
inlawrev-3003	142	59	45.8	45.8	NUM
inlawrev-3003	142	60	%	%	NOUN
inlawrev-3003	142	61	31.0	31.0	NUM
inlawrev-3003	142	62	%	%	NOUN
inlawrev-3003	142	63	1985	1985	NUM
inlawrev-3003	142	64	30	30	NUM
inlawrev-3003	142	65	9	9	NUM
inlawrev-3003	142	66	1986	1986	NUM
inlawrev-3003	142	67	33	33	NUM
inlawrev-3003	142	68	14	14	NUM
inlawrev-3003	142	69	1987	1987	NUM
inlawrev-3003	142	70	32	32	NUM
inlawrev-3003	142	71	5	5	NUM
inlawrev-3003	142	72	1988	1988	NUM
inlawrev-3003	142	73	33	33	NUM
inlawrev-3003	142	74	7	7	NUM
inlawrev-3003	142	75	1989	1989	NUM
inlawrev-3003	142	76	32	32	NUM
inlawrev-3003	142	77	11	11	NUM
inlawrev-3003	142	78	1990	1990	NUM
inlawrev-3003	142	79	24	24	NUM
inlawrev-3003	142	80	11	11	NUM
inlawrev-3003	142	81	184	184	NUM
inlawrev-3003	142	82	57	57	NUM
inlawrev-3003	142	83	16	16	NUM
inlawrev-3003	142	84	.	.	PUNCT
inlawrev-3003	143	1	for	for	ADP
inlawrev-3003	143	2	the	the	DET
inlawrev-3003	143	3	entire	entire	ADJ
inlawrev-3003	143	4	six	six	NUM
inlawrev-3003	143	5	-	-	PUNCT
inlawrev-3003	143	6	year	year	NOUN
inlawrev-3003	143	7	period	period	NOUN
inlawrev-3003	143	8	,	,	PUNCT
inlawrev-3003	143	9	there	there	PRON
inlawrev-3003	143	10	were	be	VERB
inlawrev-3003	143	11	twenty	twenty	NUM
inlawrev-3003	143	12	cases	case	NOUN
inlawrev-3003	143	13	in	in	ADP
inlawrev-3003	143	14	which	which	PRON
inlawrev-3003	143	15	one	one	NUM
inlawrev-3003	143	16	party	party	NOUN
inlawrev-3003	143	17	used	use	VERB
inlawrev-3003	143	18	three	three	NUM
inlawrev-3003	143	19	expert	expert	ADJ
inlawrev-3003	143	20	witnesses	witness	NOUN
inlawrev-3003	143	21	.	.	PUNCT
inlawrev-3003	144	1	in	in	ADP
inlawrev-3003	144	2	one	one	NUM
inlawrev-3003	144	3	of	of	ADP
inlawrev-3003	144	4	those	those	DET
inlawrev-3003	144	5	cases	case	NOUN
inlawrev-3003	144	6	,	,	PUNCT
inlawrev-3003	144	7	both	both	DET
inlawrev-3003	144	8	parties	party	NOUN
inlawrev-3003	144	9	utilized	utilize	VERB
inlawrev-3003	144	10	three	three	NUM
inlawrev-3003	144	11	experts	expert	NOUN
inlawrev-3003	144	12	.	.	PUNCT
inlawrev-3003	145	1	17	17	NUM
inlawrev-3003	145	2	.	.	PUNCT
inlawrev-3003	146	1	for	for	ADP
inlawrev-3003	146	2	the	the	DET
inlawrev-3003	146	3	entire	entire	ADJ
inlawrev-3003	146	4	six	six	NUM
inlawrev-3003	146	5	-	-	PUNCT
inlawrev-3003	146	6	year	year	NOUN
inlawrev-3003	146	7	period	period	NOUN
inlawrev-3003	146	8	,	,	PUNCT
inlawrev-3003	146	9	there	there	PRON
inlawrev-3003	146	10	were	be	VERB
inlawrev-3003	146	11	five	five	NUM
inlawrev-3003	146	12	cases	case	NOUN
inlawrev-3003	146	13	in	in	ADP
inlawrev-3003	146	14	which	which	PRON
inlawrev-3003	146	15	one	one	NUM
inlawrev-3003	146	16	or	or	CCONJ
inlawrev-3003	146	17	both	both	DET
inlawrev-3003	146	18	parties	party	NOUN
inlawrev-3003	146	19	utilized	utilize	VERB
inlawrev-3003	146	20	four	four	NUM
inlawrev-3003	146	21	and	and	CCONJ
inlawrev-3003	146	22	five	five	NUM
inlawrev-3003	146	23	expert	expert	ADJ
inlawrev-3003	146	24	witnesses	witness	NOUN
inlawrev-3003	146	25	.	.	PUNCT
inlawrev-3003	147	1	18	18	NUM
inlawrev-3003	147	2	.	.	X
inlawrev-3003	147	3	note	note	VERB
inlawrev-3003	147	4	that	that	SCONJ
inlawrev-3003	147	5	the	the	DET
inlawrev-3003	147	6	total	total	ADJ
inlawrev-3003	147	7	combined	combined	ADJ
inlawrev-3003	147	8	number	number	NOUN
inlawrev-3003	147	9	of	of	ADP
inlawrev-3003	147	10	cases	case	NOUN
inlawrev-3003	147	11	in	in	ADP
inlawrev-3003	147	12	table	table	NOUN
inlawrev-3003	147	13	2	2	NUM
inlawrev-3003	147	14	,	,	PUNCT
inlawrev-3003	147	15	column	column	NOUN
inlawrev-3003	147	16	3	3	NUM
inlawrev-3003	147	17	and	and	CCONJ
inlawrev-3003	147	18	column	column	NOUN
inlawrev-3003	147	19	3	3	NUM
inlawrev-3003	147	20	of	of	ADP
inlawrev-3003	147	21	table	table	NOUN
inlawrev-3003	147	22	3	3	NUM
inlawrev-3003	147	23	exceeds	exceed	VERB
inlawrev-3003	147	24	the	the	DET
inlawrev-3003	147	25	total	total	ADJ
inlawrev-3003	147	26	number	number	NOUN
inlawrev-3003	147	27	of	of	ADP
inlawrev-3003	147	28	cases	case	NOUN
inlawrev-3003	147	29	in	in	ADP
inlawrev-3003	147	30	column	column	NOUN
inlawrev-3003	147	31	2	2	NUM
inlawrev-3003	147	32	of	of	ADP
inlawrev-3003	147	33	table	table	NOUN
inlawrev-3003	147	34	1	1	NUM
inlawrev-3003	147	35	.	.	PUNCT
inlawrev-3003	148	1	the	the	DET
inlawrev-3003	148	2	reason	reason	NOUN
inlawrev-3003	148	3	for	for	ADP
inlawrev-3003	148	4	the	the	DET
inlawrev-3003	148	5	difference	difference	NOUN
inlawrev-3003	148	6	is	be	AUX
inlawrev-3003	148	7	attributable	attributable	ADJ
inlawrev-3003	148	8	to	to	ADP
inlawrev-3003	148	9	the	the	DET
inlawrev-3003	148	10	fact	fact	NOUN
inlawrev-3003	148	11	that	that	SCONJ
inlawrev-3003	148	12	in	in	ADP
inlawrev-3003	148	13	some	some	DET
inlawrev-3003	148	14	cases	case	NOUN
inlawrev-3003	148	15	,	,	PUNCT
inlawrev-3003	148	16	both	both	DET
inlawrev-3003	148	17	parties	party	NOUN
inlawrev-3003	148	18	utilized	utilize	VERB
inlawrev-3003	148	19	multiple	multiple	ADJ
inlawrev-3003	148	20	expert	expert	NOUN
inlawrev-3003	148	21	witnesses	witness	NOUN
inlawrev-3003	148	22	.	.	PUNCT
inlawrev-3003	149	1	this	this	DET
inlawrev-3003	149	2	overlap	overlap	NOUN
inlawrev-3003	149	3	occurred	occur	VERB
inlawrev-3003	149	4	as	as	SCONJ
inlawrev-3003	149	5	follows	follow	VERB
inlawrev-3003	149	6	:	:	PUNCT
inlawrev-3003	149	7	1985	1985	NUM
inlawrev-3003	149	8	=	=	SYM
inlawrev-3003	149	9	3	3	NUM
inlawrev-3003	149	10	cases	case	NOUN
inlawrev-3003	149	11	;	;	PUNCT
inlawrev-3003	149	12	1986	1986	NUM
inlawrev-3003	149	13	=	=	SYM
inlawrev-3003	149	14	7	7	NUM
inlawrev-3003	149	15	cases	case	NOUN
inlawrev-3003	149	16	;	;	PUNCT
inlawrev-3003	149	17	1987	1987	NUM
inlawrev-3003	149	18	=	=	SYM
inlawrev-3003	149	19	1	1	NUM
inlawrev-3003	149	20	case	case	NOUN
inlawrev-3003	149	21	;	;	PUNCT
inlawrev-3003	149	22	1988	1988	NUM
inlawrev-3003	149	23	=	=	SYM
inlawrev-3003	149	24	2	2	NUM
inlawrev-3003	149	25	cases	case	NOUN
inlawrev-3003	149	26	;	;	PUNCT
inlawrev-3003	149	27	1989	1989	NUM
inlawrev-3003	149	28	=	=	SYM
inlawrev-3003	149	29	3	3	NUM
inlawrev-3003	149	30	cases	case	NOUN
inlawrev-3003	149	31	;	;	PUNCT
inlawrev-3003	149	32	and	and	CCONJ
inlawrev-3003	149	33	1990	1990	NUM
inlawrev-3003	149	34	=	=	SYM
inlawrev-3003	149	35	4	4	NUM
inlawrev-3003	149	36	cases	case	NOUN
inlawrev-3003	149	37	.	.	PUNCT
inlawrev-3003	150	1	1985	1985	NUM
inlawrev-3003	150	2	30	30	NUM
inlawrev-3003	150	3	1986	1986	NUM
inlawrev-3003	150	4	33	33	NUM
inlawrev-3003	150	5	1987	1987	NUM
inlawrev-3003	150	6	32	32	NUM
inlawrev-3003	150	7	1988	1988	NUM
inlawrev-3003	150	8	33	33	NUM
inlawrev-3003	150	9	1989	1989	NUM
inlawrev-3003	150	10	32	32	NUM
inlawrev-3003	150	11	1990	1990	NUM
inlawrev-3003	150	12	24	24	NUM
inlawrev-3003	150	13	1992	1992	NUM
inlawrev-3003	150	14	]	]	PUNCT
inlawrev-3003	150	15	resolving	resolve	VERB
inlawrev-3003	150	16	valuation	valuation	NOUN
inlawrev-3003	150	17	issues	issue	NOUN
inlawrev-3003	150	18	49	49	NUM
inlawrev-3003	150	19	table	table	NOUN
inlawrev-3003	150	20	3	3	NUM
inlawrev-3003	150	21	(	(	PUNCT
inlawrev-3003	150	22	1	1	NUM
inlawrev-3003	150	23	)	)	PUNCT
inlawrev-3003	150	24	(	(	PUNCT
inlawrev-3003	150	25	2	2	NUM
inlawrev-3003	150	26	)	)	PUNCT
inlawrev-3003	150	27	(	(	PUNCT
inlawrev-3003	150	28	3	3	X
inlawrev-3003	150	29	)	)	PUNCT
inlawrev-3003	150	30	(	(	PUNCT
inlawrev-3003	150	31	4	4	X
inlawrev-3003	150	32	)	)	PUNCT
inlawrev-3003	150	33	taxable	taxable	ADJ
inlawrev-3003	150	34	year	year	NOUN
inlawrev-3003	150	35	total	total	ADJ
inlawrev-3003	150	36	number	number	NOUN
inlawrev-3003	150	37	of	of	ADP
inlawrev-3003	150	38	number	number	NOUN
inlawrev-3003	150	39	of	of	ADP
inlawrev-3003	150	40	cases	case	NOUN
inlawrev-3003	150	41	percentage	percentage	NOUN
inlawrev-3003	150	42	of	of	ADP
inlawrev-3003	150	43	cases	case	NOUN
inlawrev-3003	150	44	in	in	ADP
inlawrev-3003	150	45	study	study	NOUN
inlawrev-3003	150	46	in	in	ADP
inlawrev-3003	150	47	study	study	NOUN
inlawrev-3003	150	48	in	in	ADP
inlawrev-3003	150	49	which	which	PRON
inlawrev-3003	150	50	cases	case	NOUN
inlawrev-3003	150	51	in	in	ADP
inlawrev-3003	150	52	study	study	NOUN
inlawrev-3003	150	53	in	in	ADP
inlawrev-3003	150	54	irs	irs	PROPN
inlawrev-3003	150	55	used	use	VERB
inlawrev-3003	150	56	multiple	multiple	NOUN
inlawrev-3003	150	57	which	which	PRON
inlawrev-3003	150	58	irs	irs	PROPN
inlawrev-3003	150	59	used	use	VERB
inlawrev-3003	150	60	expert	expert	NOUN
inlawrev-3003	150	61	witnesses	witness	NOUN
inlawrev-3003	150	62	multiple	multiple	ADJ
inlawrev-3003	150	63	expert	expert	ADJ
inlawrev-3003	150	64	witnesses	witness	NOUN
inlawrev-3003	150	65	10	10	NUM
inlawrev-3003	150	66	33.3	33.3	NUM
inlawrev-3003	150	67	%	%	NOUN
inlawrev-3003	150	68	9	9	NUM
inlawrev-3003	150	69	27.3	27.3	NUM
inlawrev-3003	150	70	%	%	NOUN
inlawrev-3003	150	71	13	13	NUM
inlawrev-3003	150	72	40.6	40.6	NUM
inlawrev-3003	150	73	%	%	NOUN
inlawrev-3003	150	74	9	9	NUM
inlawrev-3003	150	75	27.3	27.3	NUM
inlawrev-3003	150	76	%	%	NOUN
inlawrev-3003	150	77	4	4	NUM
inlawrev-3003	150	78	12.5	12.5	NUM
inlawrev-3003	150	79	%	%	NOUN
inlawrev-3003	150	80	_	_	NOUN
inlawrev-3003	150	81	4	4	NUM
inlawrev-3003	150	82	16.7	16.7	NUM
inlawrev-3003	150	83	%	%	NOUN
inlawrev-3003	150	84	184	184	NUM
inlawrev-3003	150	85	49	49	NUM
inlawrev-3003	150	86	26.6	26.6	NUM
inlawrev-3003	150	87	%	%	NOUN
inlawrev-3003	150	88	this	this	DET
inlawrev-3003	150	89	data	datum	NOUN
inlawrev-3003	150	90	indicate	indicate	VERB
inlawrev-3003	150	91	that	that	SCONJ
inlawrev-3003	150	92	the	the	DET
inlawrev-3003	150	93	parties	party	NOUN
inlawrev-3003	150	94	utilized	utilize	VERB
inlawrev-3003	150	95	multiple	multiple	ADJ
inlawrev-3003	150	96	expert	expert	ADJ
inlawrev-3003	150	97	witnesses	witness	NOUN
inlawrev-3003	150	98	in	in	ADP
inlawrev-3003	150	99	a	a	DET
inlawrev-3003	150	100	significant	significant	ADJ
inlawrev-3003	150	101	percentage	percentage	NOUN
inlawrev-3003	150	102	of	of	ADP
inlawrev-3003	150	103	the	the	DET
inlawrev-3003	150	104	valuation	valuation	NOUN
inlawrev-3003	150	105	cases	case	NOUN
inlawrev-3003	150	106	decided	decide	VERB
inlawrev-3003	150	107	by	by	ADP
inlawrev-3003	150	108	the	the	DET
inlawrev-3003	150	109	tax	tax	NOUN
inlawrev-3003	150	110	court	court	NOUN
inlawrev-3003	150	111	from	from	ADP
inlawrev-3003	150	112	1985	1985	NUM
inlawrev-3003	150	113	through	through	ADP
inlawrev-3003	150	114	1990	1990	NUM
inlawrev-3003	150	115	.	.	PUNCT
inlawrev-3003	151	1	there	there	PRON
inlawrev-3003	151	2	are	be	VERB
inlawrev-3003	151	3	no	no	DET
inlawrev-3003	151	4	means	mean	NOUN
inlawrev-3003	151	5	of	of	ADP
inlawrev-3003	151	6	determining	determine	VERB
inlawrev-3003	151	7	from	from	ADP
inlawrev-3003	151	8	the	the	DET
inlawrev-3003	151	9	data	datum	NOUN
inlawrev-3003	151	10	whether	whether	SCONJ
inlawrev-3003	151	11	the	the	DET
inlawrev-3003	151	12	usage	usage	NOUN
inlawrev-3003	151	13	of	of	ADP
inlawrev-3003	151	14	multiple	multiple	ADJ
inlawrev-3003	151	15	witnesses	witness	NOUN
inlawrev-3003	151	16	in	in	ADP
inlawrev-3003	151	17	valuation	valuation	NOUN
inlawrev-3003	151	18	cases	case	NOUN
inlawrev-3003	151	19	played	play	VERB
inlawrev-3003	151	20	a	a	DET
inlawrev-3003	151	21	direct	direct	ADJ
inlawrev-3003	151	22	role	role	NOUN
inlawrev-3003	151	23	in	in	ADP
inlawrev-3003	151	24	delaying	delay	VERB
inlawrev-3003	151	25	the	the	DET
inlawrev-3003	151	26	court	court	NOUN
inlawrev-3003	151	27	's	's	PART
inlawrev-3003	151	28	disposition	disposition	NOUN
inlawrev-3003	151	29	of	of	ADP
inlawrev-3003	151	30	cases	case	NOUN
inlawrev-3003	151	31	.	.	PUNCT
inlawrev-3003	151	32	19	19	NUM
inlawrev-3003	151	33	although	although	SCONJ
inlawrev-3003	151	34	there	there	PRON
inlawrev-3003	151	35	might	might	AUX
inlawrev-3003	151	36	be	be	AUX
inlawrev-3003	151	37	an	an	DET
inlawrev-3003	151	38	expectation	expectation	NOUN
inlawrev-3003	151	39	that	that	SCONJ
inlawrev-3003	151	40	the	the	PRON
inlawrev-3003	151	41	larger	large	ADJ
inlawrev-3003	151	42	the	the	DET
inlawrev-3003	151	43	amount	amount	NOUN
inlawrev-3003	151	44	of	of	ADP
inlawrev-3003	151	45	taxes	taxis	NOUN
inlawrev-3003	151	46	in	in	ADP
inlawrev-3003	151	47	dispute	dispute	NOUN
inlawrev-3003	151	48	,	,	PUNCT
inlawrev-3003	151	49	the	the	DET
inlawrev-3003	151	50	more	more	ADV
inlawrev-3003	151	51	numerous	numerous	ADJ
inlawrev-3003	151	52	the	the	DET
inlawrev-3003	151	53	partisan	partisan	ADJ
inlawrev-3003	151	54	expert	expert	NOUN
inlawrev-3003	151	55	witnesses	witness	NOUN
inlawrev-3003	151	56	employed	employ	VERB
inlawrev-3003	151	57	,	,	PUNCT
inlawrev-3003	151	58	the	the	DET
inlawrev-3003	151	59	data	datum	NOUN
inlawrev-3003	151	60	did	do	AUX
inlawrev-3003	151	61	not	not	PART
inlawrev-3003	151	62	demonstrate	demonstrate	VERB
inlawrev-3003	151	63	such	such	DET
inlawrev-3003	151	64	a	a	DET
inlawrev-3003	151	65	correlation	correlation	NOUN
inlawrev-3003	151	66	.	.	PUNCT
inlawrev-3003	152	1	additionally	additionally	ADV
inlawrev-3003	152	2	,	,	PUNCT
inlawrev-3003	152	3	there	there	PRON
inlawrev-3003	152	4	was	be	VERB
inlawrev-3003	152	5	no	no	DET
inlawrev-3003	152	6	apparent	apparent	ADJ
inlawrev-3003	152	7	relationship	relationship	NOUN
inlawrev-3003	152	8	between	between	ADP
inlawrev-3003	152	9	the	the	DET
inlawrev-3003	152	10	type	type	NOUN
inlawrev-3003	152	11	of	of	ADP
inlawrev-3003	152	12	valuation	valuation	NOUN
inlawrev-3003	152	13	case	case	NOUN
inlawrev-3003	152	14	—	—	PUNCT
inlawrev-3003	152	15	whether	whether	SCONJ
inlawrev-3003	152	16	estate	estate	NOUN
inlawrev-3003	152	17	19	19	NUM
inlawrev-3003	152	18	.	.	PUNCT
inlawrev-3003	153	1	there	there	PRON
inlawrev-3003	153	2	are	be	VERB
inlawrev-3003	153	3	no	no	DET
inlawrev-3003	153	4	direct	direct	ADJ
inlawrev-3003	153	5	data	datum	NOUN
inlawrev-3003	153	6	to	to	PART
inlawrev-3003	153	7	support	support	VERB
inlawrev-3003	153	8	the	the	DET
inlawrev-3003	153	9	supposition	supposition	NOUN
inlawrev-3003	153	10	that	that	SCONJ
inlawrev-3003	153	11	the	the	DET
inlawrev-3003	153	12	use	use	NOUN
inlawrev-3003	153	13	of	of	ADP
inlawrev-3003	153	14	numerous	numerous	ADJ
inlawrev-3003	153	15	partisan	partisan	ADJ
inlawrev-3003	153	16	expert	expert	NOUN
inlawrev-3003	153	17	witnesses	witness	NOUN
inlawrev-3003	153	18	in	in	ADP
inlawrev-3003	153	19	litigation	litigation	NOUN
inlawrev-3003	153	20	before	before	SCONJ
inlawrev-3003	153	21	the	the	DET
inlawrev-3003	153	22	tax	tax	NOUN
inlawrev-3003	153	23	court	court	NOUN
inlawrev-3003	153	24	may	may	AUX
inlawrev-3003	153	25	be	be	AUX
inlawrev-3003	153	26	a	a	DET
inlawrev-3003	153	27	contributing	contribute	VERB
inlawrev-3003	153	28	factor	factor	NOUN
inlawrev-3003	153	29	to	to	ADP
inlawrev-3003	153	30	the	the	DET
inlawrev-3003	153	31	court	court	NOUN
inlawrev-3003	153	32	's	's	PART
inlawrev-3003	153	33	overcrowded	overcrowded	ADJ
inlawrev-3003	153	34	docket	docket	NOUN
inlawrev-3003	153	35	and	and	CCONJ
inlawrev-3003	153	36	to	to	ADP
inlawrev-3003	153	37	delays	delay	NOUN
inlawrev-3003	153	38	in	in	ADP
inlawrev-3003	153	39	the	the	DET
inlawrev-3003	153	40	disposition	disposition	NOUN
inlawrev-3003	153	41	of	of	ADP
inlawrev-3003	153	42	cases	case	NOUN
inlawrev-3003	153	43	.	.	PUNCT
inlawrev-3003	154	1	however	however	ADV
inlawrev-3003	154	2	,	,	PUNCT
inlawrev-3003	154	3	as	as	SCONJ
inlawrev-3003	154	4	intimated	intimate	VERB
inlawrev-3003	154	5	by	by	ADP
inlawrev-3003	154	6	judge	judge	NOUN
inlawrev-3003	154	7	tannenwald	tannenwald	PROPN
inlawrev-3003	154	8	in	in	ADP
inlawrev-3003	154	9	buffalo	buffalo	PROPN
inlawrev-3003	154	10	tool	tool	PROPN
inlawrev-3003	154	11	&	&	CCONJ
inlawrev-3003	154	12	die	die	VERB
inlawrev-3003	154	13	mfg	mfg	PROPN
inlawrev-3003	154	14	.	.	PROPN
inlawrev-3003	154	15	co.	co.	PROPN
inlawrev-3003	154	16	,	,	PUNCT
inlawrev-3003	154	17	one	one	PRON
inlawrev-3003	154	18	can	can	AUX
inlawrev-3003	154	19	surmise	surmise	VERB
inlawrev-3003	154	20	that	that	SCONJ
inlawrev-3003	154	21	the	the	PRON
inlawrev-3003	154	22	greater	great	ADJ
inlawrev-3003	154	23	the	the	DET
inlawrev-3003	154	24	number	number	NOUN
inlawrev-3003	154	25	of	of	ADP
inlawrev-3003	154	26	expert	expert	NOUN
inlawrev-3003	154	27	witnesses	witness	NOUN
inlawrev-3003	154	28	called	call	VERB
inlawrev-3003	154	29	at	at	ADP
inlawrev-3003	154	30	trial	trial	NOUN
inlawrev-3003	154	31	to	to	PART
inlawrev-3003	154	32	testify	testify	VERB
inlawrev-3003	154	33	,	,	PUNCT
inlawrev-3003	154	34	the	the	DET
inlawrev-3003	154	35	likelihood	likelihood	NOUN
inlawrev-3003	154	36	increases	increase	VERB
inlawrev-3003	154	37	for	for	ADP
inlawrev-3003	154	38	lengthier	lengthy	ADJ
inlawrev-3003	154	39	trial	trial	NOUN
inlawrev-3003	154	40	proceedings	proceeding	NOUN
inlawrev-3003	154	41	.	.	PUNCT
inlawrev-3003	155	1	buffalo	buffalo	PROPN
inlawrev-3003	155	2	tool	tool	PROPN
inlawrev-3003	155	3	&	&	CCONJ
inlawrev-3003	155	4	die	die	VERB
inlawrev-3003	155	5	mfg	mfg	PROPN
inlawrev-3003	155	6	.	.	PUNCT
inlawrev-3003	155	7	co.	co.	PROPN
inlawrev-3003	156	1	v.	v.	PROPN
inlawrev-3003	156	2	commissioner	commissioner	PROPN
inlawrev-3003	156	3	,	,	PUNCT
inlawrev-3003	156	4	74	74	NUM
inlawrev-3003	156	5	t.c	t.c	NOUN
inlawrev-3003	156	6	.	.	PROPN
inlawrev-3003	156	7	441	441	NUM
inlawrev-3003	156	8	,	,	PUNCT
inlawrev-3003	156	9	451	451	NUM
inlawrev-3003	156	10	-	-	SYM
inlawrev-3003	156	11	52	52	NUM
inlawrev-3003	156	12	(	(	PUNCT
inlawrev-3003	156	13	1980	1980	NUM
inlawrev-3003	156	14	)	)	PUNCT
inlawrev-3003	156	15	.	.	PUNCT
inlawrev-3003	157	1	it	it	PRON
inlawrev-3003	157	2	also	also	ADV
inlawrev-3003	157	3	follows	follow	VERB
inlawrev-3003	157	4	that	that	SCONJ
inlawrev-3003	157	5	the	the	PRON
inlawrev-3003	157	6	greater	great	ADJ
inlawrev-3003	157	7	the	the	DET
inlawrev-3003	157	8	number	number	NOUN
inlawrev-3003	157	9	of	of	ADP
inlawrev-3003	157	10	partisan	partisan	ADJ
inlawrev-3003	157	11	expert	expert	NOUN
inlawrev-3003	157	12	witnesses	witness	NOUN
inlawrev-3003	157	13	,	,	PUNCT
inlawrev-3003	157	14	the	the	PRON
inlawrev-3003	157	15	more	more	ADV
inlawrev-3003	157	16	numerous	numerous	ADJ
inlawrev-3003	157	17	the	the	DET
inlawrev-3003	157	18	expert	expert	NOUN
inlawrev-3003	157	19	reports	report	NOUN
inlawrev-3003	157	20	(	(	PUNCT
inlawrev-3003	157	21	as	as	SCONJ
inlawrev-3003	157	22	required	require	VERB
inlawrev-3003	157	23	by	by	ADP
inlawrev-3003	157	24	tax	tax	NOUN
inlawrev-3003	157	25	court	court	NOUN
inlawrev-3003	157	26	rule	rule	NOUN
inlawrev-3003	157	27	143(f)(1	143(f)(1	PROPN
inlawrev-3003	157	28	)	)	PUNCT
inlawrev-3003	157	29	.	.	PUNCT
inlawrev-3003	158	1	discussed	discuss	VERB
inlawrev-3003	158	2	below	below	ADV
inlawrev-3003	158	3	)	)	PUNCT
inlawrev-3003	158	4	and	and	CCONJ
inlawrev-3003	158	5	the	the	DET
inlawrev-3003	158	6	greater	great	ADJ
inlawrev-3003	158	7	amount	amount	NOUN
inlawrev-3003	158	8	of	of	ADP
inlawrev-3003	158	9	testimony	testimony	NOUN
inlawrev-3003	158	10	through	through	ADP
inlawrev-3003	158	11	which	which	PRON
inlawrev-3003	158	12	the	the	DET
inlawrev-3003	158	13	presiding	preside	VERB
inlawrev-3003	158	14	judge	judge	NOUN
inlawrev-3003	158	15	must	must	AUX
inlawrev-3003	158	16	sift	sift	VERB
inlawrev-3003	158	17	in	in	ADP
inlawrev-3003	158	18	order	order	NOUN
inlawrev-3003	158	19	to	to	PART
inlawrev-3003	158	20	make	make	VERB
inlawrev-3003	158	21	a	a	DET
inlawrev-3003	158	22	determination	determination	NOUN
inlawrev-3003	158	23	in	in	ADP
inlawrev-3003	158	24	a	a	DET
inlawrev-3003	158	25	case	case	NOUN
inlawrev-3003	158	26	.	.	PUNCT
inlawrev-3003	159	1	tax	tax	NOUN
inlawrev-3003	159	2	court	court	NOUN
inlawrev-3003	159	3	rule	rule	NOUN
inlawrev-3003	159	4	143(0(1	143(0(1	NUM
inlawrev-3003	159	5	)	)	PUNCT
inlawrev-3003	159	6	provides	provide	VERB
inlawrev-3003	159	7	that	that	SCONJ
inlawrev-3003	159	8	unless	unless	SCONJ
inlawrev-3003	159	9	otherwise	otherwise	ADV
inlawrev-3003	159	10	permitted	permit	VERB
inlawrev-3003	159	11	by	by	ADP
inlawrev-3003	159	12	the	the	DET
inlawrev-3003	159	13	court	court	NOUN
inlawrev-3003	159	14	,	,	PUNCT
inlawrev-3003	159	15	"	"	PUNCT
inlawrev-3003	159	16	any	any	DET
inlawrev-3003	159	17	party	party	NOUN
inlawrev-3003	159	18	who	who	PRON
inlawrev-3003	159	19	calls	call	VERB
inlawrev-3003	159	20	an	an	DET
inlawrev-3003	159	21	expert	expert	ADJ
inlawrev-3003	159	22	witness	witness	NOUN
inlawrev-3003	159	23	shall	shall	AUX
inlawrev-3003	159	24	cause	cause	VERB
inlawrev-3003	159	25	that	that	DET
inlawrev-3003	159	26	witness	witness	NOUN
inlawrev-3003	159	27	to	to	PART
inlawrev-3003	159	28	prepare	prepare	VERB
inlawrev-3003	159	29	a	a	DET
inlawrev-3003	159	30	written	write	VERB
inlawrev-3003	159	31	report	report	NOUN
inlawrev-3003	159	32	for	for	ADP
inlawrev-3003	159	33	submission	submission	NOUN
inlawrev-3003	159	34	to	to	ADP
inlawrev-3003	159	35	the	the	DET
inlawrev-3003	159	36	court	court	NOUN
inlawrev-3003	159	37	and	and	CCONJ
inlawrev-3003	159	38	the	the	DET
inlawrev-3003	159	39	opposing	oppose	VERB
inlawrev-3003	159	40	party	party	NOUN
inlawrev-3003	159	41	"	"	PUNCT
inlawrev-3003	159	42	no	no	ADV
inlawrev-3003	159	43	later	later	ADV
inlawrev-3003	159	44	than	than	ADP
inlawrev-3003	159	45	30	30	NUM
inlawrev-3003	159	46	days	day	NOUN
inlawrev-3003	159	47	before	before	ADP
inlawrev-3003	159	48	the	the	DET
inlawrev-3003	159	49	call	call	NOUN
inlawrev-3003	159	50	of	of	ADP
inlawrev-3003	159	51	the	the	DET
inlawrev-3003	159	52	trial	trial	NOUN
inlawrev-3003	159	53	calendar	calendar	NOUN
inlawrev-3003	159	54	on	on	ADP
inlawrev-3003	159	55	which	which	PRON
inlawrev-3003	159	56	the	the	DET
inlawrev-3003	159	57	case	case	NOUN
inlawrev-3003	159	58	appears	appear	VERB
inlawrev-3003	159	59	.	.	PUNCT
inlawrev-3003	160	1	tax	tax	NOUN
inlawrev-3003	160	2	ct	ct	PROPN
inlawrev-3003	160	3	.	.	PUNCT
inlawrev-3003	161	1	r.	r.	PROPN
inlawrev-3003	161	2	143(0(1	143(0(1	NUM
inlawrev-3003	161	3	)	)	PUNCT
inlawrev-3003	161	4	.	.	PUNCT
inlawrev-3003	162	1	tax	tax	NOUN
inlawrev-3003	162	2	court	court	NOUN
inlawrev-3003	162	3	rule	rule	NOUN
inlawrev-3003	162	4	143(0(2	143(0(2	NUM
inlawrev-3003	162	5	)	)	PUNCT
inlawrev-3003	162	6	states	state	VERB
inlawrev-3003	162	7	that	that	SCONJ
inlawrev-3003	162	8	the	the	DET
inlawrev-3003	162	9	"	"	PUNCT
inlawrev-3003	162	10	court	court	NOUN
inlawrev-3003	162	11	ordinarily	ordinarily	ADV
inlawrev-3003	162	12	will	will	AUX
inlawrev-3003	162	13	not	not	PART
inlawrev-3003	162	14	grant	grant	VERB
inlawrev-3003	162	15	a	a	DET
inlawrev-3003	162	16	request	request	NOUN
inlawrev-3003	162	17	to	to	PART
inlawrev-3003	162	18	permit	permit	VERB
inlawrev-3003	162	19	an	an	DET
inlawrev-3003	162	20	expert	expert	ADJ
inlawrev-3003	162	21	witness	witness	NOUN
inlawrev-3003	162	22	to	to	PART
inlawrev-3003	162	23	testify	testify	VERB
inlawrev-3003	162	24	without	without	ADP
inlawrev-3003	162	25	a	a	DET
inlawrev-3003	162	26	written	write	VERB
inlawrev-3003	162	27	report	report	NOUN
inlawrev-3003	162	28	where	where	SCONJ
inlawrev-3003	162	29	the	the	DET
inlawrev-3003	162	30	expert	expert	ADJ
inlawrev-3003	162	31	witness	witness	NOUN
inlawrev-3003	162	32	'	'	PART
inlawrev-3003	162	33	testimony	testimony	NOUN
inlawrev-3003	162	34	is	be	AUX
inlawrev-3003	162	35	based	base	VERB
inlawrev-3003	162	36	on	on	ADP
inlawrev-3003	162	37	third	third	ADJ
inlawrev-3003	162	38	-	-	PUNCT
inlawrev-3003	162	39	party	party	NOUN
inlawrev-3003	162	40	contacts	contact	NOUN
inlawrev-3003	162	41	,	,	PUNCT
inlawrev-3003	162	42	comparable	comparable	ADJ
inlawrev-3003	162	43	sales	sale	NOUN
inlawrev-3003	162	44	,	,	PUNCT
inlawrev-3003	162	45	statistical	statistical	ADJ
inlawrev-3003	162	46	data	datum	NOUN
inlawrev-3003	162	47	,	,	PUNCT
inlawrev-3003	162	48	or	or	CCONJ
inlawrev-3003	162	49	other	other	ADJ
inlawrev-3003	162	50	detailed	detail	VERB
inlawrev-3003	162	51	,	,	PUNCT
inlawrev-3003	162	52	technical	technical	ADJ
inlawrev-3003	162	53	information	information	NOUN
inlawrev-3003	162	54	.	.	PUNCT
inlawrev-3003	162	55	"	"	PUNCT
inlawrev-3003	163	1	tax	tax	NOUN
inlawrev-3003	163	2	ct	ct	PROPN
inlawrev-3003	163	3	.	.	PUNCT
inlawrev-3003	164	1	r.	r.	PROPN
inlawrev-3003	164	2	143(0(2	143(0(2	PROPN
inlawrev-3003	164	3	)	)	PUNCT
inlawrev-3003	164	4	.	.	PUNCT
inlawrev-3003	165	1	finally	finally	ADV
inlawrev-3003	165	2	,	,	PUNCT
inlawrev-3003	165	3	the	the	DET
inlawrev-3003	165	4	rule	rule	NOUN
inlawrev-3003	165	5	indicates	indicate	VERB
inlawrev-3003	165	6	that	that	SCONJ
inlawrev-3003	165	7	there	there	PRON
inlawrev-3003	165	8	are	be	VERB
inlawrev-3003	165	9	circumstances	circumstance	NOUN
inlawrev-3003	165	10	in	in	ADP
inlawrev-3003	165	11	which	which	PRON
inlawrev-3003	165	12	the	the	DET
inlawrev-3003	165	13	transcript	transcript	NOUN
inlawrev-3003	165	14	of	of	ADP
inlawrev-3003	165	15	a	a	DET
inlawrev-3003	165	16	deposition	deposition	NOUN
inlawrev-3003	165	17	of	of	ADP
inlawrev-3003	165	18	an	an	DET
inlawrev-3003	165	19	expert	expert	ADJ
inlawrev-3003	165	20	witness	witness	NOUN
inlawrev-3003	165	21	may	may	AUX
inlawrev-3003	165	22	serve	serve	VERB
inlawrev-3003	165	23	as	as	ADP
inlawrev-3003	165	24	the	the	DET
inlawrev-3003	165	25	expert	expert	NOUN
inlawrev-3003	165	26	's	's	PART
inlawrev-3003	165	27	report	report	NOUN
inlawrev-3003	165	28	.	.	PUNCT
inlawrev-3003	166	1	tax	tax	NOUN
inlawrev-3003	166	2	ct	ct	PROPN
inlawrev-3003	166	3	.	.	PUNCT
inlawrev-3003	166	4	r.	r.	PROPN
inlawrev-3003	166	5	143(0(3	143(0(3	PROPN
inlawrev-3003	166	6	)	)	PUNCT
inlawrev-3003	167	1	(	(	PUNCT
inlawrev-3003	167	2	referring	refer	VERB
inlawrev-3003	167	3	to	to	ADP
inlawrev-3003	167	4	tax	tax	NOUN
inlawrev-3003	167	5	ct	ct	PROPN
inlawrev-3003	167	6	.	.	PUNCT
inlawrev-3003	168	1	r.	r.	PROPN
inlawrev-3003	168	2	76(e)(1	76(e)(1	NUM
inlawrev-3003	168	3	)	)	PUNCT
inlawrev-3003	168	4	,	,	PUNCT
inlawrev-3003	168	5	paragraph	paragraph	NOUN
inlawrev-3003	168	6	1	1	NUM
inlawrev-3003	168	7	)	)	PUNCT
inlawrev-3003	168	8	.	.	PUNCT
inlawrev-3003	169	1	50	50	NUM
inlawrev-3003	169	2	indiana	indiana	PROPN
inlawrev-3003	169	3	law	law	NOUN
inlawrev-3003	169	4	review	review	NOUN
inlawrev-3003	169	5	[	[	X
inlawrev-3003	169	6	vol	vol	NOUN
inlawrev-3003	169	7	.	.	NOUN
inlawrev-3003	169	8	26:41	26:41	NUM
inlawrev-3003	169	9	valuation	valuation	NOUN
inlawrev-3003	169	10	,	,	PUNCT
inlawrev-3003	169	11	charitable	charitable	ADJ
inlawrev-3003	169	12	donation	donation	NOUN
inlawrev-3003	169	13	valuation	valuation	NOUN
inlawrev-3003	169	14	,	,	PUNCT
inlawrev-3003	169	15	etc.—and	etc.—and	PROPN
inlawrev-3003	169	16	the	the	DET
inlawrev-3003	169	17	number	number	NOUN
inlawrev-3003	169	18	of	of	ADP
inlawrev-3003	169	19	expert	expert	NOUN
inlawrev-3003	169	20	witnesses	witness	NOUN
inlawrev-3003	169	21	employed	employ	VERB
inlawrev-3003	169	22	by	by	ADP
inlawrev-3003	169	23	the	the	DET
inlawrev-3003	169	24	parties	party	NOUN
inlawrev-3003	169	25	.	.	PUNCT
inlawrev-3003	170	1	as	as	ADP
inlawrev-3003	170	2	part	part	NOUN
inlawrev-3003	170	3	of	of	ADP
inlawrev-3003	170	4	the	the	DET
inlawrev-3003	170	5	study	study	NOUN
inlawrev-3003	170	6	,	,	PUNCT
inlawrev-3003	170	7	i	i	PRON
inlawrev-3003	170	8	collected	collect	VERB
inlawrev-3003	170	9	data	datum	NOUN
inlawrev-3003	170	10	on	on	ADP
inlawrev-3003	170	11	the	the	DET
inlawrev-3003	170	12	valuation	valuation	NOUN
inlawrev-3003	170	13	suggested	suggest	VERB
inlawrev-3003	170	14	by	by	ADP
inlawrev-3003	170	15	each	each	DET
inlawrev-3003	170	16	expert	expert	ADJ
inlawrev-3003	170	17	witness	witness	NOUN
inlawrev-3003	170	18	if	if	SCONJ
inlawrev-3003	170	19	stated	state	VERB
inlawrev-3003	170	20	in	in	ADP
inlawrev-3003	170	21	the	the	DET
inlawrev-3003	170	22	tax	tax	NOUN
inlawrev-3003	170	23	court	court	NOUN
inlawrev-3003	170	24	's	's	PART
inlawrev-3003	170	25	opinion	opinion	NOUN
inlawrev-3003	170	26	or	or	CCONJ
inlawrev-3003	170	27	memorandum	memorandum	NOUN
inlawrev-3003	170	28	opinion	opinion	NOUN
inlawrev-3003	170	29	.	.	PUNCT
inlawrev-3003	171	1	additionally	additionally	ADV
inlawrev-3003	171	2	,	,	PUNCT
inlawrev-3003	171	3	i	i	PRON
inlawrev-3003	171	4	maintained	maintain	VERB
inlawrev-3003	171	5	a	a	DET
inlawrev-3003	171	6	record	record	NOUN
inlawrev-3003	171	7	of	of	ADP
inlawrev-3003	171	8	the	the	DET
inlawrev-3003	171	9	final	final	ADJ
inlawrev-3003	171	10	valuation	valuation	NOUN
inlawrev-3003	171	11	the	the	DET
inlawrev-3003	171	12	tax	tax	NOUN
inlawrev-3003	171	13	court	court	NOUN
inlawrev-3003	171	14	determined	determine	VERB
inlawrev-3003	171	15	appropriate	appropriate	ADJ
inlawrev-3003	171	16	in	in	ADP
inlawrev-3003	171	17	those	those	DET
inlawrev-3003	171	18	cases	case	NOUN
inlawrev-3003	171	19	in	in	ADP
inlawrev-3003	171	20	which	which	PRON
inlawrev-3003	171	21	the	the	DET
inlawrev-3003	171	22	determination	determination	NOUN
inlawrev-3003	171	23	was	be	AUX
inlawrev-3003	171	24	made.20	made.20	ADJ
inlawrev-3003	171	25	a	a	DET
inlawrev-3003	171	26	comparison	comparison	NOUN
inlawrev-3003	171	27	of	of	ADP
inlawrev-3003	171	28	the	the	DET
inlawrev-3003	171	29	tax	tax	NOUN
inlawrev-3003	171	30	court	court	NOUN
inlawrev-3003	171	31	's	's	PART
inlawrev-3003	171	32	determination	determination	NOUN
inlawrev-3003	171	33	with	with	ADP
inlawrev-3003	171	34	the	the	DET
inlawrev-3003	171	35	suggested	suggest	VERB
inlawrev-3003	171	36	valuations	valuation	NOUN
inlawrev-3003	171	37	of	of	ADP
inlawrev-3003	171	38	the	the	DET
inlawrev-3003	171	39	expert	expert	ADJ
inlawrev-3003	171	40	witnesses	witness	NOUN
inlawrev-3003	171	41	reveals	reveal	VERB
inlawrev-3003	171	42	,	,	PUNCT
inlawrev-3003	171	43	as	as	SCONJ
inlawrev-3003	171	44	shown	show	VERB
inlawrev-3003	171	45	in	in	ADP
inlawrev-3003	171	46	table	table	NOUN
inlawrev-3003	171	47	4	4	NUM
inlawrev-3003	171	48	below	below	ADV
inlawrev-3003	171	49	,	,	PUNCT
inlawrev-3003	171	50	that	that	PRON
inlawrev-3003	171	51	for	for	ADP
inlawrev-3003	171	52	taxable	taxable	ADJ
inlawrev-3003	171	53	years	year	NOUN
inlawrev-3003	171	54	1985	1985	NUM
inlawrev-3003	171	55	through	through	ADP
inlawrev-3003	171	56	1990	1990	NUM
inlawrev-3003	171	57	the	the	DET
inlawrev-3003	171	58	tax	tax	NOUN
inlawrev-3003	171	59	court	court	NOUN
inlawrev-3003	171	60	's	's	PART
inlawrev-3003	171	61	determination	determination	NOUN
inlawrev-3003	171	62	coincided	coincide	VERB
inlawrev-3003	171	63	with	with	ADP
inlawrev-3003	171	64	a	a	DET
inlawrev-3003	171	65	single	single	ADJ
inlawrev-3003	171	66	expert	expert	NOUN
inlawrev-3003	171	67	's	's	PART
inlawrev-3003	171	68	suggested	suggest	VERB
inlawrev-3003	171	69	valuation	valuation	NOUN
inlawrev-3003	171	70	in	in	ADP
inlawrev-3003	171	71	a	a	DET
inlawrev-3003	171	72	substantial	substantial	ADJ
inlawrev-3003	171	73	percentage	percentage	NOUN
inlawrev-3003	171	74	of	of	ADP
inlawrev-3003	171	75	the	the	DET
inlawrev-3003	171	76	cases	case	NOUN
inlawrev-3003	171	77	.	.	PUNCT
inlawrev-3003	172	1	table	table	NOUN
inlawrev-3003	172	2	4	4	NUM
inlawrev-3003	172	3	(	(	PUNCT
inlawrev-3003	172	4	1	1	NUM
inlawrev-3003	172	5	)	)	PUNCT
inlawrev-3003	172	6	(	(	PUNCT
inlawrev-3003	172	7	2	2	NUM
inlawrev-3003	172	8	)	)	PUNCT
inlawrev-3003	172	9	(	(	PUNCT
inlawrev-3003	172	10	3	3	X
inlawrev-3003	172	11	)	)	PUNCT
inlawrev-3003	172	12	(	(	PUNCT
inlawrev-3003	172	13	4	4	X
inlawrev-3003	172	14	)	)	PUNCT
inlawrev-3003	172	15	taxable	taxable	ADJ
inlawrev-3003	172	16	year	year	NOUN
inlawrev-3003	172	17	total	total	ADJ
inlawrev-3003	172	18	number	number	NOUN
inlawrev-3003	172	19	of	of	ADP
inlawrev-3003	172	20	number	number	NOUN
inlawrev-3003	172	21	of	of	ADP
inlawrev-3003	172	22	cases	case	NOUN
inlawrev-3003	172	23	percentage	percentage	NOUN
inlawrev-3003	172	24	of	of	ADP
inlawrev-3003	172	25	cases	case	NOUN
inlawrev-3003	172	26	in	in	ADP
inlawrev-3003	172	27	study	study	NOUN
inlawrev-3003	172	28	in	in	ADP
inlawrev-3003	172	29	which	which	PRON
inlawrev-3003	172	30	court	court	NOUN
inlawrev-3003	172	31	's	's	PART
inlawrev-3003	172	32	determination	determination	NOUN
inlawrev-3003	172	33	coincided	coincide	VERB
inlawrev-3003	172	34	with	with	ADP
inlawrev-3003	172	35	one	one	NUM
inlawrev-3003	172	36	expert	expert	ADJ
inlawrev-3003	172	37	witness	witness	NOUN
inlawrev-3003	172	38	cases	case	NOUN
inlawrev-3003	172	39	in	in	ADP
inlawrev-3003	172	40	which	which	PRON
inlawrev-3003	172	41	court	court	NOUN
inlawrev-3003	172	42	's	's	PART
inlawrev-3003	172	43	determina	determina	NOUN
inlawrev-3003	172	44	tion	tion	NOUN
inlawrev-3003	172	45	coincided	coincide	VERB
inlawrev-3003	172	46	with	with	ADP
inlawrev-3003	172	47	a	a	DET
inlawrev-3003	172	48	single	single	ADJ
inlawrev-3003	172	49	expert	expert	NOUN
inlawrev-3003	172	50	witness	witness	NOUN
inlawrev-3003	172	51	1985	1985	NUM
inlawrev-3003	172	52	30	30	NUM
inlawrev-3003	172	53	12	12	NUM
inlawrev-3003	172	54	40.0	40.0	NUM
inlawrev-3003	172	55	%	%	NOUN
inlawrev-3003	172	56	1986	1986	NUM
inlawrev-3003	172	57	33	33	NUM
inlawrev-3003	172	58	8	8	NUM
inlawrev-3003	172	59	24.2	24.2	NUM
inlawrev-3003	172	60	%	%	NOUN
inlawrev-3003	172	61	1987	1987	NUM
inlawrev-3003	172	62	32	32	NUM
inlawrev-3003	172	63	13	13	NUM
inlawrev-3003	172	64	40.6	40.6	NUM
inlawrev-3003	172	65	%	%	NOUN
inlawrev-3003	172	66	1988	1988	NUM
inlawrev-3003	172	67	33	33	NUM
inlawrev-3003	172	68	8	8	NUM
inlawrev-3003	172	69	24.2	24.2	NUM
inlawrev-3003	172	70	%	%	NOUN
inlawrev-3003	172	71	1989	1989	NUM
inlawrev-3003	172	72	32	32	NUM
inlawrev-3003	172	73	10	10	NUM
inlawrev-3003	172	74	31.3	31.3	NUM
inlawrev-3003	172	75	%	%	NOUN
inlawrev-3003	172	76	1990	1990	NUM
inlawrev-3003	172	77	24	24	NUM
inlawrev-3003	172	78	13	13	NUM
inlawrev-3003	172	79	54.2	54.2	NUM
inlawrev-3003	172	80	%	%	NOUN
inlawrev-3003	172	81	184	184	NUM
inlawrev-3003	172	82	64	64	NUM
inlawrev-3003	172	83	34.8	34.8	NUM
inlawrev-3003	172	84	%	%	NOUN
inlawrev-3003	172	85	20	20	NUM
inlawrev-3003	172	86	.	.	PUNCT
inlawrev-3003	173	1	in	in	ADP
inlawrev-3003	173	2	a	a	DET
inlawrev-3003	173	3	number	number	NOUN
inlawrev-3003	173	4	of	of	ADP
inlawrev-3003	173	5	cases	case	NOUN
inlawrev-3003	173	6	,	,	PUNCT
inlawrev-3003	173	7	the	the	DET
inlawrev-3003	173	8	tax	tax	NOUN
inlawrev-3003	173	9	court	court	NOUN
inlawrev-3003	173	10	did	do	AUX
inlawrev-3003	173	11	not	not	PART
inlawrev-3003	173	12	determine	determine	VERB
inlawrev-3003	173	13	a	a	DET
inlawrev-3003	173	14	specific	specific	ADJ
inlawrev-3003	173	15	dollar	dollar	NOUN
inlawrev-3003	173	16	amount	amount	NOUN
inlawrev-3003	173	17	for	for	ADP
inlawrev-3003	173	18	valuation	valuation	NOUN
inlawrev-3003	173	19	purposes	purpose	NOUN
inlawrev-3003	173	20	.	.	PUNCT
inlawrev-3003	174	1	this	this	PRON
inlawrev-3003	174	2	occurred	occur	VERB
inlawrev-3003	174	3	exclusively	exclusively	ADV
inlawrev-3003	174	4	in	in	ADP
inlawrev-3003	174	5	i.r.c	i.r.c	NOUN
inlawrev-3003	174	6	.	.	PUNCT
inlawrev-3003	175	1	§	§	PROPN
inlawrev-3003	175	2	183	183	NUM
inlawrev-3003	175	3	-	-	PUNCT
inlawrev-3003	175	4	type	type	NOUN
inlawrev-3003	175	5	cases	case	NOUN
inlawrev-3003	175	6	,	,	PUNCT
inlawrev-3003	175	7	in	in	ADP
inlawrev-3003	175	8	which	which	PRON
inlawrev-3003	175	9	the	the	DET
inlawrev-3003	175	10	issue	issue	NOUN
inlawrev-3003	175	11	generally	generally	ADV
inlawrev-3003	175	12	is	be	AUX
inlawrev-3003	175	13	whether	whether	SCONJ
inlawrev-3003	175	14	a	a	DET
inlawrev-3003	175	15	transaction	transaction	NOUN
inlawrev-3003	175	16	was	be	AUX
inlawrev-3003	175	17	profit	profit	NOUN
inlawrev-3003	175	18	motivated	motivated	ADJ
inlawrev-3003	175	19	.	.	PUNCT
inlawrev-3003	176	1	in	in	ADP
inlawrev-3003	176	2	that	that	DET
inlawrev-3003	176	3	category	category	NOUN
inlawrev-3003	176	4	of	of	ADP
inlawrev-3003	176	5	cases	case	NOUN
inlawrev-3003	176	6	,	,	PUNCT
inlawrev-3003	176	7	the	the	DET
inlawrev-3003	176	8	court	court	NOUN
inlawrev-3003	176	9	often	often	ADV
inlawrev-3003	176	10	found	find	VERB
inlawrev-3003	176	11	that	that	SCONJ
inlawrev-3003	176	12	determining	determine	VERB
inlawrev-3003	176	13	an	an	DET
inlawrev-3003	176	14	exact	exact	ADJ
inlawrev-3003	176	15	dollar	dollar	NOUN
inlawrev-3003	176	16	amount	amount	NOUN
inlawrev-3003	176	17	was	be	AUX
inlawrev-3003	176	18	unnecessary	unnecessary	ADJ
inlawrev-3003	176	19	if	if	SCONJ
inlawrev-3003	176	20	it	it	PRON
inlawrev-3003	176	21	could	could	AUX
inlawrev-3003	176	22	determine	determine	VERB
inlawrev-3003	176	23	a	a	DET
inlawrev-3003	176	24	generally	generally	ADV
inlawrev-3003	176	25	appropriate	appropriate	ADJ
inlawrev-3003	176	26	fair	fair	ADJ
inlawrev-3003	176	27	market	market	NOUN
inlawrev-3003	176	28	value	value	NOUN
inlawrev-3003	176	29	range	range	NOUN
inlawrev-3003	176	30	.	.	PUNCT
inlawrev-3003	177	1	see	see	VERB
inlawrev-3003	177	2	table	table	NOUN
inlawrev-3003	177	3	7	7	NUM
inlawrev-3003	177	4	infra	infra	NOUN
inlawrev-3003	177	5	p.	p.	NOUN
inlawrev-3003	177	6	53	53	NUM
inlawrev-3003	177	7	.	.	SYM
inlawrev-3003	177	8	1992	1992	NUM
inlawrev-3003	177	9	]	]	PUNCT
inlawrev-3003	177	10	resolving	resolve	VERB
inlawrev-3003	177	11	valuation	valuation	NOUN
inlawrev-3003	177	12	issues	issue	NOUN
inlawrev-3003	177	13	51	51	NUM
inlawrev-3003	177	14	of	of	ADP
inlawrev-3003	177	15	those	those	DET
inlawrev-3003	177	16	cases	case	NOUN
inlawrev-3003	177	17	in	in	ADP
inlawrev-3003	177	18	which	which	PRON
inlawrev-3003	177	19	the	the	DET
inlawrev-3003	177	20	court	court	NOUN
inlawrev-3003	177	21	's	's	PART
inlawrev-3003	177	22	determination	determination	NOUN
inlawrev-3003	177	23	coincided	coincide	VERB
inlawrev-3003	177	24	with	with	ADP
inlawrev-3003	177	25	a	a	DET
inlawrev-3003	177	26	single	single	ADJ
inlawrev-3003	177	27	expert	expert	NOUN
inlawrev-3003	177	28	witness	witness	NOUN
inlawrev-3003	177	29	's	's	PART
inlawrev-3003	177	30	suggested	suggest	VERB
inlawrev-3003	177	31	valuation	valuation	NOUN
inlawrev-3003	177	32	,	,	PUNCT
inlawrev-3003	177	33	more	more	ADV
inlawrev-3003	177	34	often	often	ADV
inlawrev-3003	177	35	than	than	ADP
inlawrev-3003	177	36	not	not	PART
inlawrev-3003	177	37	,	,	PUNCT
inlawrev-3003	177	38	the	the	DET
inlawrev-3003	177	39	court	court	NOUN
inlawrev-3003	177	40	's	's	PART
inlawrev-3003	177	41	determination	determination	NOUN
inlawrev-3003	177	42	matched	match	VERB
inlawrev-3003	177	43	the	the	DET
inlawrev-3003	177	44	suggested	suggest	VERB
inlawrev-3003	177	45	valuation	valuation	NOUN
inlawrev-3003	177	46	of	of	ADP
inlawrev-3003	177	47	a	a	DET
inlawrev-3003	177	48	witness	witness	NOUN
inlawrev-3003	177	49	who	who	PRON
inlawrev-3003	177	50	testified	testify	VERB
inlawrev-3003	177	51	on	on	ADP
inlawrev-3003	177	52	behalf	behalf	NOUN
inlawrev-3003	177	53	of	of	ADP
inlawrev-3003	177	54	the	the	DET
inlawrev-3003	177	55	irs	irs	PROPN
inlawrev-3003	177	56	.	.	PUNCT
inlawrev-3003	178	1	this	this	PRON
inlawrev-3003	178	2	is	be	AUX
inlawrev-3003	178	3	demonstrated	demonstrate	VERB
inlawrev-3003	178	4	in	in	ADP
inlawrev-3003	178	5	tables	table	NOUN
inlawrev-3003	178	6	5	5	NUM
inlawrev-3003	178	7	and	and	CCONJ
inlawrev-3003	178	8	6	6	NUM
inlawrev-3003	178	9	below	below	ADV
inlawrev-3003	178	10	.	.	PUNCT
inlawrev-3003	179	1	table	table	NOUN
inlawrev-3003	179	2	5	5	NUM
inlawrev-3003	179	3	(	(	PUNCT
inlawrev-3003	179	4	1	1	NUM
inlawrev-3003	179	5	)	)	PUNCT
inlawrev-3003	179	6	(	(	PUNCT
inlawrev-3003	179	7	2	2	NUM
inlawrev-3003	179	8	)	)	PUNCT
inlawrev-3003	179	9	(	(	PUNCT
inlawrev-3003	179	10	3	3	X
inlawrev-3003	179	11	)	)	PUNCT
inlawrev-3003	179	12	(	(	PUNCT
inlawrev-3003	179	13	4	4	X
inlawrev-3003	179	14	)	)	PUNCT
inlawrev-3003	179	15	taxable	taxable	ADJ
inlawrev-3003	179	16	year	year	NOUN
inlawrev-3003	179	17	number	number	NOUN
inlawrev-3003	179	18	of	of	ADP
inlawrev-3003	179	19	cases	case	NOUN
inlawrev-3003	179	20	when	when	SCONJ
inlawrev-3003	179	21	valuation	valuation	NOUN
inlawrev-3003	179	22	when	when	SCONJ
inlawrev-3003	179	23	valuations	valuation	NOUN
inlawrev-3003	179	24	in	in	ADP
inlawrev-3003	179	25	which	which	PRON
inlawrev-3003	179	26	court	court	NOUN
inlawrev-3003	179	27	's	be	AUX
inlawrev-3003	179	28	coincided	coincide	VERB
inlawrev-3003	179	29	,	,	PUNCT
inlawrev-3003	179	30	number	number	NOUN
inlawrev-3003	179	31	coincided	coincide	VERB
inlawrev-3003	179	32	,	,	PUNCT
inlawrev-3003	179	33	percent	percent	NOUN
inlawrev-3003	179	34	determination	determination	NOUN
inlawrev-3003	179	35	of	of	ADP
inlawrev-3003	179	36	cases	case	NOUN
inlawrev-3003	179	37	in	in	ADP
inlawrev-3003	179	38	which	which	PRON
inlawrev-3003	179	39	age	age	NOUN
inlawrev-3003	179	40	of	of	ADP
inlawrev-3003	179	41	court	court	NOUN
inlawrev-3003	179	42	's	be	AUX
inlawrev-3003	179	43	coincided	coincide	VERB
inlawrev-3003	179	44	with	with	ADP
inlawrev-3003	179	45	a	a	DET
inlawrev-3003	179	46	court	court	NOUN
inlawrev-3003	179	47	's	's	PART
inlawrev-3003	179	48	detervaluation	detervaluation	NOUN
inlawrev-3003	179	49	determisingle	determisingle	NOUN
inlawrev-3003	179	50	expert	expert	NOUN
inlawrev-3003	179	51	mination	mination	NOUN
inlawrev-3003	179	52	coincided	coincide	VERB
inlawrev-3003	179	53	nations	nation	NOUN
inlawrev-3003	179	54	which	which	PRON
inlawrev-3003	179	55	cowitness	cowitness	ADJ
inlawrev-3003	179	56	with	with	ADP
inlawrev-3003	179	57	taxpayer	taxpayer	NOUN
inlawrev-3003	179	58	's	's	PART
inlawrev-3003	179	59	expert	expert	ADJ
inlawrev-3003	179	60	witness	witness	NOUN
inlawrev-3003	179	61	incided	incide	VERB
inlawrev-3003	179	62	with	with	ADP
inlawrev-3003	179	63	taxpayer	taxpayer	NOUN
inlawrev-3003	179	64	's	's	PART
inlawrev-3003	179	65	expert	expert	ADJ
inlawrev-3003	179	66	witness	witness	NOUN
inlawrev-3003	179	67	1985	1985	NUM
inlawrev-3003	179	68	12	12	NUM
inlawrev-3003	179	69	5	5	NUM
inlawrev-3003	179	70	41.7	41.7	NUM
inlawrev-3003	179	71	%	%	NOUN
inlawrev-3003	179	72	1986	1986	NUM
inlawrev-3003	179	73	8	8	NUM
inlawrev-3003	179	74	1	1	NUM
inlawrev-3003	179	75	12.5	12.5	NUM
inlawrev-3003	179	76	%	%	NOUN
inlawrev-3003	179	77	1987	1987	NUM
inlawrev-3003	179	78	13	13	NUM
inlawrev-3003	179	79	3	3	NUM
inlawrev-3003	179	80	23.1	23.1	NUM
inlawrev-3003	179	81	%	%	NOUN
inlawrev-3003	179	82	1988	1988	NUM
inlawrev-3003	179	83	8	8	NUM
inlawrev-3003	179	84	3	3	NUM
inlawrev-3003	179	85	37.5	37.5	NUM
inlawrev-3003	179	86	%	%	NOUN
inlawrev-3003	179	87	1989	1989	NUM
inlawrev-3003	179	88	10	10	NUM
inlawrev-3003	179	89	5	5	NUM
inlawrev-3003	179	90	50.0	50.0	NUM
inlawrev-3003	179	91	%	%	NOUN
inlawrev-3003	179	92	1990	1990	NUM
inlawrev-3003	179	93	13	13	NUM
inlawrev-3003	179	94	4	4	NUM
inlawrev-3003	179	95	30.8	30.8	NUM
inlawrev-3003	179	96	%	%	NOUN
inlawrev-3003	179	97	64	64	NUM
inlawrev-3003	179	98	21	21	NUM
inlawrev-3003	179	99	32.8	32.8	NUM
inlawrev-3003	179	100	%	%	NOUN
inlawrev-3003	179	101	table	table	NOUN
inlawrev-3003	179	102	6	6	NUM
inlawrev-3003	179	103	(	(	PUNCT
inlawrev-3003	179	104	1	1	NUM
inlawrev-3003	179	105	)	)	PUNCT
inlawrev-3003	179	106	(	(	PUNCT
inlawrev-3003	179	107	2	2	NUM
inlawrev-3003	179	108	)	)	PUNCT
inlawrev-3003	179	109	(	(	PUNCT
inlawrev-3003	179	110	3	3	X
inlawrev-3003	179	111	)	)	PUNCT
inlawrev-3003	179	112	(	(	PUNCT
inlawrev-3003	179	113	4	4	X
inlawrev-3003	179	114	)	)	PUNCT
inlawrev-3003	179	115	taxable	taxable	ADJ
inlawrev-3003	179	116	year	year	NOUN
inlawrev-3003	179	117	number	number	NOUN
inlawrev-3003	179	118	of	of	ADP
inlawrev-3003	179	119	cases	case	NOUN
inlawrev-3003	179	120	when	when	SCONJ
inlawrev-3003	179	121	valuation	valuation	NOUN
inlawrev-3003	179	122	when	when	SCONJ
inlawrev-3003	179	123	valuations	valuation	NOUN
inlawrev-3003	179	124	in	in	ADP
inlawrev-3003	179	125	study	study	NOUN
inlawrev-3003	179	126	in	in	ADP
inlawrev-3003	179	127	which	which	PRON
inlawrev-3003	179	128	coincided	coincide	VERB
inlawrev-3003	179	129	,	,	PUNCT
inlawrev-3003	179	130	number	number	NOUN
inlawrev-3003	179	131	coincided	coincide	VERB
inlawrev-3003	179	132	,	,	PUNCT
inlawrev-3003	179	133	percentcourt	percentcourt	NOUN
inlawrev-3003	179	134	's	's	PART
inlawrev-3003	179	135	determinaof	determinaof	NOUN
inlawrev-3003	179	136	cases	case	NOUN
inlawrev-3003	179	137	in	in	ADP
inlawrev-3003	179	138	which	which	PRON
inlawrev-3003	179	139	age	age	NOUN
inlawrev-3003	179	140	of	of	ADP
inlawrev-3003	179	141	court	court	NOUN
inlawrev-3003	179	142	's	's	PART
inlawrev-3003	179	143	tion	tion	NOUN
inlawrev-3003	179	144	coincided	coincide	VERB
inlawrev-3003	179	145	court	court	NOUN
inlawrev-3003	179	146	's	's	PART
inlawrev-3003	179	147	determinavaluation	determinavaluation	NOUN
inlawrev-3003	179	148	determiwith	determiwith	NOUN
inlawrev-3003	179	149	a	a	DET
inlawrev-3003	179	150	single	single	ADJ
inlawrev-3003	179	151	extion	extion	NOUN
inlawrev-3003	179	152	coincided	coincide	VERB
inlawrev-3003	179	153	with	with	ADP
inlawrev-3003	179	154	nations	nation	NOUN
inlawrev-3003	179	155	coincided	coincide	VERB
inlawrev-3003	179	156	pert	pert	ADJ
inlawrev-3003	179	157	witness	witness	NOUN
inlawrev-3003	179	158	irs	irs	PROPN
inlawrev-3003	179	159	's	's	PART
inlawrev-3003	179	160	expert	expert	ADJ
inlawrev-3003	179	161	witness	witness	NOUN
inlawrev-3003	179	162	with	with	ADP
inlawrev-3003	179	163	irs	irs	PROPN
inlawrev-3003	179	164	's	's	PART
inlawrev-3003	179	165	expert	expert	ADJ
inlawrev-3003	179	166	witness	witness	NOUN
inlawrev-3003	179	167	1985	1985	NUM
inlawrev-3003	179	168	12	12	NUM
inlawrev-3003	179	169	7	7	NUM
inlawrev-3003	179	170	58.3	58.3	NUM
inlawrev-3003	179	171	%	%	NOUN
inlawrev-3003	179	172	1986	1986	NUM
inlawrev-3003	179	173	8	8	NUM
inlawrev-3003	179	174	7	7	NUM
inlawrev-3003	179	175	87.5	87.5	NUM
inlawrev-3003	179	176	%	%	NOUN
inlawrev-3003	179	177	1987	1987	NUM
inlawrev-3003	179	178	13	13	NUM
inlawrev-3003	179	179	10	10	NUM
inlawrev-3003	179	180	76.9	76.9	NUM
inlawrev-3003	179	181	%	%	NOUN
inlawrev-3003	179	182	1988	1988	NUM
inlawrev-3003	179	183	8	8	NUM
inlawrev-3003	179	184	5	5	NUM
inlawrev-3003	179	185	62.5	62.5	NUM
inlawrev-3003	179	186	%	%	NOUN
inlawrev-3003	179	187	1989	1989	NUM
inlawrev-3003	179	188	10	10	NUM
inlawrev-3003	179	189	5	5	NUM
inlawrev-3003	179	190	50.0	50.0	NUM
inlawrev-3003	179	191	%	%	NOUN
inlawrev-3003	179	192	1990	1990	NUM
inlawrev-3003	179	193	13	13	NUM
inlawrev-3003	179	194	9	9	NUM
inlawrev-3003	179	195	69.2	69.2	NUM
inlawrev-3003	179	196	%	%	NOUN
inlawrev-3003	179	197	64	64	NUM
inlawrev-3003	179	198	43	43	NUM
inlawrev-3003	179	199	67.2	67.2	NUM
inlawrev-3003	179	200	%	%	NOUN
inlawrev-3003	179	201	therefore	therefore	ADV
inlawrev-3003	179	202	,	,	PUNCT
inlawrev-3003	179	203	as	as	SCONJ
inlawrev-3003	179	204	did	do	AUX
inlawrev-3003	179	205	judge	judge	VERB
inlawrev-3003	179	206	tannenwald	tannenwald	PROPN
inlawrev-3003	179	207	in	in	ADP
inlawrev-3003	179	208	buffalo	buffalo	PROPN
inlawrev-3003	179	209	tool	tool	NOUN
inlawrev-3003	179	210	,	,	PUNCT
inlawrev-3003	179	211	11	11	NUM
inlawrev-3003	179	212	tables	table	NOUN
inlawrev-3003	179	213	5	5	NUM
inlawrev-3003	179	214	and	and	CCONJ
inlawrev-3003	179	215	6	6	NUM
inlawrev-3003	179	216	21	21	NUM
inlawrev-3003	179	217	74	74	NUM
inlawrev-3003	179	218	t.c	t.c	PROPN
inlawrev-3003	179	219	.	.	PROPN
inlawrev-3003	179	220	441	441	NUM
inlawrev-3003	179	221	,	,	PUNCT
inlawrev-3003	179	222	451	451	NUM
inlawrev-3003	179	223	-	-	SYM
inlawrev-3003	179	224	52	52	NUM
inlawrev-3003	179	225	(	(	PUNCT
inlawrev-3003	179	226	1980	1980	NUM
inlawrev-3003	179	227	)	)	PUNCT
inlawrev-3003	179	228	;	;	PUNCT
inlawrev-3003	179	229	see	see	VERB
inlawrev-3003	179	230	supra	supra	PROPN
inlawrev-3003	179	231	notes	note	VERB
inlawrev-3003	179	232	11	11	NUM
inlawrev-3003	179	233	-	-	SYM
inlawrev-3003	179	234	13	13	NUM
inlawrev-3003	179	235	and	and	CCONJ
inlawrev-3003	179	236	accompanying	accompany	VERB
inlawrev-3003	179	237	text	text	NOUN
inlawrev-3003	179	238	.	.	PUNCT
inlawrev-3003	180	1	52	52	NUM
inlawrev-3003	180	2	indiana	indiana	PROPN
inlawrev-3003	180	3	law	law	PROPN
inlawrev-3003	180	4	review	review	NOUN
inlawrev-3003	180	5	[	[	X
inlawrev-3003	180	6	vol	vol	NOUN
inlawrev-3003	180	7	.	.	PUNCT
inlawrev-3003	180	8	26:41	26:41	NUM
inlawrev-3003	180	9	indicate	indicate	VERB
inlawrev-3003	180	10	that	that	SCONJ
inlawrev-3003	180	11	the	the	DET
inlawrev-3003	180	12	opportunity	opportunity	NOUN
inlawrev-3003	180	13	for	for	ADP
inlawrev-3003	180	14	significant	significant	ADJ
inlawrev-3003	180	15	financial	financial	ADJ
inlawrev-3003	180	16	defeat	defeat	NOUN
inlawrev-3003	180	17	of	of	ADP
inlawrev-3003	180	18	one	one	NUM
inlawrev-3003	180	19	party	party	NOUN
inlawrev-3003	180	20	arose	arise	VERB
inlawrev-3003	180	21	frequently	frequently	ADV
inlawrev-3003	180	22	when	when	SCONJ
inlawrev-3003	180	23	valuation	valuation	NOUN
inlawrev-3003	180	24	issues	issue	NOUN
inlawrev-3003	180	25	were	be	AUX
inlawrev-3003	180	26	litigated	litigate	VERB
inlawrev-3003	180	27	in	in	ADP
inlawrev-3003	180	28	the	the	DET
inlawrev-3003	180	29	tax	tax	NOUN
inlawrev-3003	180	30	court	court	NOUN
inlawrev-3003	180	31	.	.	PUNCT
inlawrev-3003	181	1	furthermore	furthermore	ADV
inlawrev-3003	181	2	,	,	PUNCT
inlawrev-3003	181	3	more	more	ADV
inlawrev-3003	181	4	often	often	ADV
inlawrev-3003	181	5	than	than	ADP
inlawrev-3003	181	6	not	not	PART
inlawrev-3003	181	7	,	,	PUNCT
inlawrev-3003	181	8	the	the	DET
inlawrev-3003	181	9	economic	economic	ADJ
inlawrev-3003	181	10	blow	blow	NOUN
inlawrev-3003	181	11	was	be	AUX
inlawrev-3003	181	12	to	to	ADP
inlawrev-3003	181	13	the	the	DET
inlawrev-3003	181	14	taxpayer	taxpayer	NOUN
inlawrev-3003	181	15	.	.	PUNCT
inlawrev-3003	182	1	on	on	ADP
inlawrev-3003	182	2	occasion	occasion	NOUN
inlawrev-3003	182	3	the	the	DET
inlawrev-3003	182	4	opinion	opinion	NOUN
inlawrev-3003	182	5	explained	explain	VERB
inlawrev-3003	182	6	the	the	DET
inlawrev-3003	182	7	reason	reason	NOUN
inlawrev-3003	182	8	for	for	ADP
inlawrev-3003	182	9	this	this	DET
inlawrev-3003	182	10	outcome	outcome	NOUN
inlawrev-3003	182	11	.	.	PUNCT
inlawrev-3003	183	1	for	for	ADP
inlawrev-3003	183	2	example	example	NOUN
inlawrev-3003	183	3	,	,	PUNCT
inlawrev-3003	183	4	sometimes	sometimes	ADV
inlawrev-3003	183	5	the	the	DET
inlawrev-3003	183	6	presiding	preside	VERB
inlawrev-3003	183	7	judge	judge	NOUN
inlawrev-3003	183	8	considered	consider	VERB
inlawrev-3003	183	9	the	the	DET
inlawrev-3003	183	10	position	position	NOUN
inlawrev-3003	183	11	of	of	ADP
inlawrev-3003	183	12	the	the	DET
inlawrev-3003	183	13	irs	irs	PROPN
inlawrev-3003	183	14	in	in	ADP
inlawrev-3003	183	15	the	the	DET
inlawrev-3003	183	16	case	case	NOUN
inlawrev-3003	183	17	to	to	PART
inlawrev-3003	183	18	have	have	AUX
inlawrev-3003	183	19	been	be	AUX
inlawrev-3003	183	20	stronger	strong	ADJ
inlawrev-3003	183	21	,	,	PUNCT
inlawrev-3003	183	22	more	more	ADV
inlawrev-3003	183	23	convincing	convincing	ADJ
inlawrev-3003	183	24	,	,	PUNCT
inlawrev-3003	183	25	or	or	CCONJ
inlawrev-3003	183	26	more	more	ADV
inlawrev-3003	183	27	reasonable	reasonable	ADJ
inlawrev-3003	183	28	.	.	PUNCT
inlawrev-3003	184	1	other	other	ADJ
inlawrev-3003	184	2	times	time	NOUN
inlawrev-3003	184	3	,	,	PUNCT
inlawrev-3003	184	4	the	the	DET
inlawrev-3003	184	5	presiding	preside	VERB
inlawrev-3003	184	6	judge	judge	NOUN
inlawrev-3003	184	7	viewed	view	VERB
inlawrev-3003	184	8	the	the	DET
inlawrev-3003	184	9	taxpayer	taxpayer	NOUN
inlawrev-3003	184	10	's	's	PART
inlawrev-3003	184	11	expert	expert	ADJ
inlawrev-3003	184	12	witnesses	witness	NOUN
inlawrev-3003	184	13	as	as	ADP
inlawrev-3003	184	14	less	less	ADV
inlawrev-3003	184	15	credible	credible	ADJ
inlawrev-3003	184	16	or	or	CCONJ
inlawrev-3003	184	17	less	less	ADV
inlawrev-3003	184	18	reliable	reliable	ADJ
inlawrev-3003	184	19	,	,	PUNCT
inlawrev-3003	184	20	or	or	CCONJ
inlawrev-3003	184	21	their	their	PRON
inlawrev-3003	184	22	opinions	opinion	NOUN
inlawrev-3003	184	23	and	and	CCONJ
inlawrev-3003	184	24	reports	report	NOUN
inlawrev-3003	184	25	to	to	PART
inlawrev-3003	184	26	be	be	AUX
inlawrev-3003	184	27	unjustified	unjustified	ADJ
inlawrev-3003	184	28	or	or	CCONJ
inlawrev-3003	184	29	less	less	ADV
inlawrev-3003	184	30	useful	useful	ADJ
inlawrev-3003	184	31	than	than	ADP
inlawrev-3003	184	32	those	those	PRON
inlawrev-3003	184	33	of	of	ADP
inlawrev-3003	184	34	the	the	DET
inlawrev-3003	184	35	irs	irs	PROPN
inlawrev-3003	184	36	's	's	PART
inlawrev-3003	184	37	experts	expert	NOUN
inlawrev-3003	184	38	.	.	PUNCT
inlawrev-3003	185	1	although	although	SCONJ
inlawrev-3003	185	2	mere	mere	ADJ
inlawrev-3003	185	3	conjecture	conjecture	NOUN
inlawrev-3003	185	4	,	,	PUNCT
inlawrev-3003	185	5	other	other	ADJ
inlawrev-3003	185	6	reasons	reason	NOUN
inlawrev-3003	185	7	for	for	ADP
inlawrev-3003	185	8	the	the	DET
inlawrev-3003	185	9	rather	rather	ADV
inlawrev-3003	185	10	high	high	ADJ
inlawrev-3003	185	11	incident	incident	NOUN
inlawrev-3003	185	12	of	of	ADP
inlawrev-3003	185	13	correlation	correlation	NOUN
inlawrev-3003	185	14	between	between	ADP
inlawrev-3003	185	15	a	a	DET
inlawrev-3003	185	16	valuation	valuation	NOUN
inlawrev-3003	185	17	suggested	suggest	VERB
inlawrev-3003	185	18	by	by	ADP
inlawrev-3003	185	19	an	an	DET
inlawrev-3003	185	20	expert	expert	ADJ
inlawrev-3003	185	21	witness	witness	NOUN
inlawrev-3003	185	22	for	for	ADP
inlawrev-3003	185	23	the	the	DET
inlawrev-3003	185	24	irs	irs	PROPN
inlawrev-3003	185	25	and	and	CCONJ
inlawrev-3003	185	26	the	the	DET
inlawrev-3003	185	27	final	final	ADJ
inlawrev-3003	185	28	determination	determination	NOUN
inlawrev-3003	185	29	of	of	ADP
inlawrev-3003	185	30	the	the	DET
inlawrev-3003	185	31	tax	tax	NOUN
inlawrev-3003	185	32	court	court	NOUN
inlawrev-3003	185	33	might	might	AUX
inlawrev-3003	185	34	be	be	AUX
inlawrev-3003	185	35	submitted	submit	VERB
inlawrev-3003	185	36	.	.	PUNCT
inlawrev-3003	186	1	for	for	ADP
inlawrev-3003	186	2	instance	instance	NOUN
inlawrev-3003	186	3	,	,	PUNCT
inlawrev-3003	186	4	for	for	ADP
inlawrev-3003	186	5	many	many	ADJ
inlawrev-3003	186	6	cases	case	NOUN
inlawrev-3003	186	7	the	the	DET
inlawrev-3003	186	8	irs	irs	PROPN
inlawrev-3003	186	9	chooses	choose	VERB
inlawrev-3003	186	10	not	not	PART
inlawrev-3003	186	11	to	to	PART
inlawrev-3003	186	12	settle	settle	VERB
inlawrev-3003	186	13	before	before	ADP
inlawrev-3003	186	14	litigation	litigation	NOUN
inlawrev-3003	186	15	,	,	PUNCT
inlawrev-3003	186	16	the	the	DET
inlawrev-3003	186	17	irs	irs	PROPN
inlawrev-3003	186	18	has	have	VERB
inlawrev-3003	186	19	a	a	DET
inlawrev-3003	186	20	strong	strong	ADJ
inlawrev-3003	186	21	position	position	NOUN
inlawrev-3003	186	22	that	that	PRON
inlawrev-3003	186	23	is	be	AUX
inlawrev-3003	186	24	represented	represent	VERB
inlawrev-3003	186	25	by	by	ADP
inlawrev-3003	186	26	one	one	NUM
inlawrev-3003	186	27	or	or	CCONJ
inlawrev-3003	186	28	more	more	ADJ
inlawrev-3003	186	29	expert	expert	ADJ
inlawrev-3003	186	30	witnesses	witness	NOUN
inlawrev-3003	186	31	long	long	ADV
inlawrev-3003	186	32	familiar	familiar	ADJ
inlawrev-3003	186	33	to	to	ADP
inlawrev-3003	186	34	the	the	DET
inlawrev-3003	186	35	court	court	NOUN
inlawrev-3003	186	36	as	as	ADP
inlawrev-3003	186	37	credible	credible	ADJ
inlawrev-3003	186	38	,	,	PUNCT
inlawrev-3003	186	39	accurate	accurate	ADJ
inlawrev-3003	186	40	in	in	ADP
inlawrev-3003	186	41	valuation	valuation	NOUN
inlawrev-3003	186	42	matters	matter	NOUN
inlawrev-3003	186	43	generally	generally	ADV
inlawrev-3003	186	44	,	,	PUNCT
inlawrev-3003	186	45	and	and	CCONJ
inlawrev-3003	186	46	thorough	thorough	ADJ
inlawrev-3003	186	47	in	in	ADP
inlawrev-3003	186	48	research	research	NOUN
inlawrev-3003	186	49	efforts	effort	NOUN
inlawrev-3003	186	50	.	.	PUNCT
inlawrev-3003	187	1	another	another	DET
inlawrev-3003	187	2	reason	reason	NOUN
inlawrev-3003	187	3	for	for	ADP
inlawrev-3003	187	4	the	the	DET
inlawrev-3003	187	5	correlation	correlation	NOUN
inlawrev-3003	187	6	could	could	AUX
inlawrev-3003	187	7	be	be	AUX
inlawrev-3003	187	8	attributable	attributable	ADJ
inlawrev-3003	187	9	to	to	ADP
inlawrev-3003	187	10	the	the	DET
inlawrev-3003	187	11	fact	fact	NOUN
inlawrev-3003	187	12	that	that	SCONJ
inlawrev-3003	187	13	in	in	ADP
inlawrev-3003	187	14	most	most	ADJ
inlawrev-3003	187	15	cases	case	NOUN
inlawrev-3003	187	16	,	,	PUNCT
inlawrev-3003	187	17	the	the	DET
inlawrev-3003	187	18	taxpayer	taxpayer	NOUN
inlawrev-3003	187	19	has	have	AUX
inlawrev-3003	187	20	the	the	DET
inlawrev-3003	187	21	burden	burden	NOUN
inlawrev-3003	187	22	of	of	ADP
inlawrev-3003	187	23	proof	proof	NOUN
inlawrev-3003	187	24	.	.	PUNCT
inlawrev-3003	188	1	regardless	regardless	ADV
inlawrev-3003	188	2	of	of	ADP
inlawrev-3003	188	3	the	the	DET
inlawrev-3003	188	4	reason	reason	NOUN
inlawrev-3003	188	5	,	,	PUNCT
inlawrev-3003	188	6	the	the	DET
inlawrev-3003	188	7	'	'	PUNCT
inlawrev-3003	188	8	'	'	PUNCT
inlawrev-3003	188	9	solomon	solomon	PROPN
inlawrev-3003	188	10	-	-	PUNCT
inlawrev-3003	188	11	like	like	ADJ
inlawrev-3003	188	12	'	'	PUNCT
inlawrev-3003	188	13	'	'	PUNCT
inlawrev-3003	188	14	pronouncements	pronouncement	NOUN
inlawrev-3003	188	15	of	of	ADP
inlawrev-3003	188	16	the	the	DET
inlawrev-3003	188	17	tax	tax	NOUN
inlawrev-3003	188	18	court	court	NOUN
inlawrev-3003	188	19	in	in	ADP
inlawrev-3003	188	20	the	the	DET
inlawrev-3003	188	21	studied	study	VERB
inlawrev-3003	188	22	valuation	valuation	NOUN
inlawrev-3003	188	23	cases	case	NOUN
inlawrev-3003	188	24	most	most	ADV
inlawrev-3003	188	25	often	often	ADV
inlawrev-3003	188	26	spelled	spell	VERB
inlawrev-3003	188	27	financial	financial	ADJ
inlawrev-3003	188	28	defeat	defeat	NOUN
inlawrev-3003	188	29	for	for	ADP
inlawrev-3003	188	30	the	the	DET
inlawrev-3003	188	31	taxpayer	taxpayer	NOUN
inlawrev-3003	188	32	rather	rather	ADV
inlawrev-3003	188	33	than	than	ADP
inlawrev-3003	188	34	for	for	ADP
inlawrev-3003	188	35	the	the	DET
inlawrev-3003	188	36	irs	irs	PROPN
inlawrev-3003	188	37	.	.	PUNCT
inlawrev-3003	189	1	for	for	ADP
inlawrev-3003	189	2	issues	issue	NOUN
inlawrev-3003	189	3	in	in	ADP
inlawrev-3003	189	4	which	which	PRON
inlawrev-3003	189	5	the	the	DET
inlawrev-3003	189	6	presiding	preside	VERB
inlawrev-3003	189	7	judge	judge	NOUN
inlawrev-3003	189	8	did	do	AUX
inlawrev-3003	189	9	not	not	PART
inlawrev-3003	189	10	adopt	adopt	VERB
inlawrev-3003	189	11	the	the	DET
inlawrev-3003	189	12	exact	exact	ADJ
inlawrev-3003	189	13	valuation	valuation	NOUN
inlawrev-3003	189	14	amount	amount	NOUN
inlawrev-3003	189	15	suggested	suggest	VERB
inlawrev-3003	189	16	by	by	ADP
inlawrev-3003	189	17	any	any	DET
inlawrev-3003	189	18	expert	expert	ADJ
inlawrev-3003	189	19	witness	witness	NOUN
inlawrev-3003	189	20	,	,	PUNCT
inlawrev-3003	189	21	most	most	ADJ
inlawrev-3003	189	22	of	of	ADP
inlawrev-3003	189	23	the	the	DET
inlawrev-3003	189	24	valuation	valuation	NOUN
inlawrev-3003	189	25	amounts	amount	NOUN
inlawrev-3003	189	26	finally	finally	ADV
inlawrev-3003	189	27	determined	determine	VERB
inlawrev-3003	189	28	by	by	ADP
inlawrev-3003	189	29	the	the	DET
inlawrev-3003	189	30	judge	judge	NOUN
inlawrev-3003	189	31	were	be	AUX
inlawrev-3003	189	32	closer	close	ADJ
inlawrev-3003	189	33	to	to	ADP
inlawrev-3003	189	34	the	the	DET
inlawrev-3003	189	35	figure	figure	NOUN
inlawrev-3003	189	36	suggested	suggest	VERB
inlawrev-3003	189	37	by	by	ADP
inlawrev-3003	189	38	the	the	DET
inlawrev-3003	189	39	irs	irs	PROPN
inlawrev-3003	189	40	's	's	PART
inlawrev-3003	189	41	expert	expert	ADJ
inlawrev-3003	189	42	witness	witness	NOUN
inlawrev-3003	189	43	than	than	ADP
inlawrev-3003	189	44	by	by	ADP
inlawrev-3003	189	45	the	the	DET
inlawrev-3003	189	46	taxpayer	taxpayer	NOUN
inlawrev-3003	189	47	's	's	PART
inlawrev-3003	189	48	expert	expert	NOUN
inlawrev-3003	189	49	.	.	PUNCT
inlawrev-3003	190	1	22	22	NUM
inlawrev-3003	190	2	this	this	DET
inlawrev-3003	190	3	observation	observation	NOUN
inlawrev-3003	190	4	suggests	suggest	VERB
inlawrev-3003	190	5	that	that	SCONJ
inlawrev-3003	190	6	the	the	DET
inlawrev-3003	190	7	court	court	NOUN
inlawrev-3003	190	8	often	often	ADV
inlawrev-3003	190	9	did	do	AUX
inlawrev-3003	190	10	not	not	PART
inlawrev-3003	190	11	take	take	VERB
inlawrev-3003	190	12	a	a	DET
inlawrev-3003	190	13	"	"	PUNCT
inlawrev-3003	190	14	middle	middle	ADJ
inlawrev-3003	190	15	-	-	PUNCT
inlawrev-3003	190	16	of	of	ADP
inlawrev-3003	190	17	-	-	PUNCT
inlawrev-3003	190	18	theroad	theroad	NOUN
inlawrev-3003	190	19	"	"	PUNCT
inlawrev-3003	190	20	compromise	compromise	NOUN
inlawrev-3003	190	21	approach	approach	NOUN
inlawrev-3003	190	22	.	.	PUNCT
inlawrev-3003	191	1	yet	yet	ADV
inlawrev-3003	191	2	,	,	PUNCT
inlawrev-3003	191	3	again	again	ADV
inlawrev-3003	191	4	,	,	PUNCT
inlawrev-3003	191	5	even	even	ADV
inlawrev-3003	191	6	if	if	SCONJ
inlawrev-3003	191	7	there	there	PRON
inlawrev-3003	191	8	was	be	VERB
inlawrev-3003	191	9	not	not	PART
inlawrev-3003	191	10	an	an	DET
inlawrev-3003	191	11	uncompromised	uncompromised	ADJ
inlawrev-3003	191	12	victor	victor	NOUN
inlawrev-3003	191	13	in	in	ADP
inlawrev-3003	191	14	the	the	DET
inlawrev-3003	191	15	dispute	dispute	NOUN
inlawrev-3003	191	16	,	,	PUNCT
inlawrev-3003	191	17	the	the	DET
inlawrev-3003	191	18	irs	irs	PROPN
inlawrev-3003	191	19	position	position	NOUN
inlawrev-3003	191	20	tended	tend	VERB
inlawrev-3003	191	21	to	to	PART
inlawrev-3003	191	22	prevail	prevail	VERB
inlawrev-3003	191	23	.	.	PUNCT
inlawrev-3003	192	1	finally	finally	ADV
inlawrev-3003	192	2	,	,	PUNCT
inlawrev-3003	192	3	in	in	ADP
inlawrev-3003	192	4	fewer	few	ADJ
inlawrev-3003	192	5	than	than	ADP
inlawrev-3003	192	6	ten	ten	NUM
inlawrev-3003	192	7	cases	case	NOUN
inlawrev-3003	192	8	during	during	ADP
inlawrev-3003	192	9	the	the	DET
inlawrev-3003	192	10	six	six	NUM
inlawrev-3003	192	11	-	-	PUNCT
inlawrev-3003	192	12	year	year	NOUN
inlawrev-3003	192	13	period	period	NOUN
inlawrev-3003	192	14	,	,	PUNCT
inlawrev-3003	192	15	the	the	DET
inlawrev-3003	192	16	presiding	preside	VERB
inlawrev-3003	192	17	judge	judge	NOUN
inlawrev-3003	192	18	totally	totally	ADV
inlawrev-3003	192	19	discarded	discard	VERB
inlawrev-3003	192	20	the	the	DET
inlawrev-3003	192	21	valuation	valuation	NOUN
inlawrev-3003	192	22	approaches	approach	NOUN
inlawrev-3003	192	23	and	and	CCONJ
inlawrev-3003	192	24	suggested	suggest	VERB
inlawrev-3003	192	25	amounts	amount	NOUN
inlawrev-3003	192	26	of	of	ADP
inlawrev-3003	192	27	all	all	DET
inlawrev-3003	192	28	expert	expert	ADJ
inlawrev-3003	192	29	witnesses	witness	NOUN
inlawrev-3003	192	30	in	in	ADP
inlawrev-3003	192	31	a	a	DET
inlawrev-3003	192	32	case	case	NOUN
inlawrev-3003	192	33	.	.	PUNCT
inlawrev-3003	193	1	the	the	DET
inlawrev-3003	193	2	stated	state	VERB
inlawrev-3003	193	3	explanations	explanation	NOUN
inlawrev-3003	193	4	for	for	ADP
inlawrev-3003	193	5	this	this	DET
inlawrev-3003	193	6	action	action	NOUN
inlawrev-3003	193	7	included	include	VERB
inlawrev-3003	193	8	the	the	DET
inlawrev-3003	193	9	lack	lack	NOUN
inlawrev-3003	193	10	of	of	ADP
inlawrev-3003	193	11	credibility	credibility	NOUN
inlawrev-3003	193	12	of	of	ADP
inlawrev-3003	193	13	all	all	DET
inlawrev-3003	193	14	experts	expert	NOUN
inlawrev-3003	193	15	,	,	PUNCT
inlawrev-3003	193	16	pervasive	pervasive	ADJ
inlawrev-3003	193	17	inaccuracies	inaccuracy	NOUN
inlawrev-3003	193	18	in	in	ADP
inlawrev-3003	193	19	reports	report	NOUN
inlawrev-3003	193	20	,	,	PUNCT
inlawrev-3003	193	21	and	and	CCONJ
inlawrev-3003	193	22	unreliability	unreliability	NOUN
inlawrev-3003	193	23	of	of	ADP
inlawrev-3003	193	24	all	all	DET
inlawrev-3003	193	25	valuation	valuation	NOUN
inlawrev-3003	193	26	approaches	approach	NOUN
inlawrev-3003	193	27	presented	present	VERB
inlawrev-3003	193	28	by	by	ADP
inlawrev-3003	193	29	all	all	DET
inlawrev-3003	193	30	experts	expert	NOUN
inlawrev-3003	193	31	.	.	PUNCT
inlawrev-3003	194	1	in	in	ADP
inlawrev-3003	194	2	these	these	DET
inlawrev-3003	194	3	few	few	ADJ
inlawrev-3003	194	4	situations	situation	NOUN
inlawrev-3003	194	5	,	,	PUNCT
inlawrev-3003	194	6	the	the	DET
inlawrev-3003	194	7	presiding	preside	VERB
inlawrev-3003	194	8	judge	judge	NOUN
inlawrev-3003	194	9	independently	independently	ADV
inlawrev-3003	194	10	formulated	formulate	VERB
inlawrev-3003	194	11	the	the	DET
inlawrev-3003	194	12	appropriate	appropriate	ADJ
inlawrev-3003	194	13	valuation	valuation	NOUN
inlawrev-3003	194	14	approach	approach	NOUN
inlawrev-3003	194	15	or	or	CCONJ
inlawrev-3003	194	16	amount	amount	NOUN
inlawrev-3003	194	17	,	,	PUNCT
inlawrev-3003	194	18	or	or	CCONJ
inlawrev-3003	194	19	both	both	PRON
inlawrev-3003	194	20	.	.	PUNCT
inlawrev-3003	195	1	in	in	ADP
inlawrev-3003	195	2	a	a	DET
inlawrev-3003	195	3	number	number	NOUN
inlawrev-3003	195	4	of	of	ADP
inlawrev-3003	195	5	cases	case	NOUN
inlawrev-3003	195	6	,	,	PUNCT
inlawrev-3003	195	7	the	the	DET
inlawrev-3003	195	8	tax	tax	NOUN
inlawrev-3003	195	9	court	court	NOUN
inlawrev-3003	195	10	did	do	AUX
inlawrev-3003	195	11	not	not	PART
inlawrev-3003	195	12	determine	determine	VERB
inlawrev-3003	195	13	a	a	DET
inlawrev-3003	195	14	specific	specific	ADJ
inlawrev-3003	195	15	dollar	dollar	NOUN
inlawrev-3003	195	16	amount	amount	NOUN
inlawrev-3003	195	17	for	for	ADP
inlawrev-3003	195	18	valuation	valuation	NOUN
inlawrev-3003	195	19	purposes	purpose	NOUN
inlawrev-3003	195	20	.	.	PUNCT
inlawrev-3003	196	1	this	this	PRON
inlawrev-3003	196	2	occurred	occur	VERB
inlawrev-3003	196	3	exclusively	exclusively	ADV
inlawrev-3003	196	4	in	in	ADP
inlawrev-3003	196	5	i.r.c	i.r.c	NOUN
inlawrev-3003	196	6	.	.	PUNCT
inlawrev-3003	197	1	section	section	NOUN
inlawrev-3003	197	2	183	183	NUM
inlawrev-3003	197	3	-	-	PUNCT
inlawrev-3003	197	4	type	type	NOUN
inlawrev-3003	197	5	cases	case	NOUN
inlawrev-3003	197	6	,	,	PUNCT
inlawrev-3003	197	7	in	in	ADP
inlawrev-3003	197	8	which	which	PRON
inlawrev-3003	197	9	the	the	DET
inlawrev-3003	197	10	issue	issue	NOUN
inlawrev-3003	197	11	generally	generally	ADV
inlawrev-3003	197	12	concerned	concerned	ADJ
inlawrev-3003	197	13	whether	whether	SCONJ
inlawrev-3003	197	14	a	a	DET
inlawrev-3003	197	15	taxpayer	taxpayer	NOUN
inlawrev-3003	197	16	's	's	PART
inlawrev-3003	197	17	transaction	transaction	NOUN
inlawrev-3003	197	18	was	be	AUX
inlawrev-3003	197	19	profit	profit	NOUN
inlawrev-3003	197	20	motivated	motivated	ADJ
inlawrev-3003	197	21	.	.	PUNCT
inlawrev-3003	198	1	for	for	ADP
inlawrev-3003	198	2	example	example	NOUN
inlawrev-3003	198	3	,	,	PUNCT
inlawrev-3003	198	4	the	the	DET
inlawrev-3003	198	5	court	court	NOUN
inlawrev-3003	198	6	used	use	VERB
inlawrev-3003	198	7	this	this	DET
inlawrev-3003	198	8	approach	approach	NOUN
inlawrev-3003	198	9	when	when	SCONJ
inlawrev-3003	198	10	taxpayers	taxpayer	NOUN
inlawrev-3003	198	11	claimed	claim	VERB
inlawrev-3003	198	12	investment	investment	NOUN
inlawrev-3003	198	13	tax	tax	NOUN
inlawrev-3003	198	14	credits	credit	NOUN
inlawrev-3003	198	15	,	,	PUNCT
inlawrev-3003	198	16	depreciation	depreciation	NOUN
inlawrev-3003	198	17	deductions	deduction	NOUN
inlawrev-3003	198	18	or	or	CCONJ
inlawrev-3003	198	19	business	business	NOUN
inlawrev-3003	198	20	expense	expense	NOUN
inlawrev-3003	198	21	deductions	deduction	NOUN
inlawrev-3003	198	22	with	with	ADP
inlawrev-3003	198	23	respect	respect	NOUN
inlawrev-3003	198	24	to	to	ADP
inlawrev-3003	198	25	their	their	PRON
inlawrev-3003	198	26	22	22	NUM
inlawrev-3003	198	27	.	.	PUNCT
inlawrev-3003	199	1	see	see	VERB
inlawrev-3003	199	2	infra	infra	NOUN
inlawrev-3003	199	3	appendix	appendix	VERB
inlawrev-3003	199	4	a.	a.	NOUN
inlawrev-3003	199	5	1992	1992	NUM
inlawrev-3003	199	6	]	]	PUNCT
inlawrev-3003	199	7	resolving	resolve	VERB
inlawrev-3003	199	8	valuation	valuation	NOUN
inlawrev-3003	199	9	issues	issue	NOUN
inlawrev-3003	199	10	53	53	NUM
inlawrev-3003	199	11	investments	investment	NOUN
inlawrev-3003	199	12	in	in	ADP
inlawrev-3003	199	13	such	such	ADJ
inlawrev-3003	199	14	tax	tax	NOUN
inlawrev-3003	199	15	shelters	shelter	NOUN
inlawrev-3003	199	16	as	as	ADP
inlawrev-3003	199	17	master	master	NOUN
inlawrev-3003	199	18	recordings	recording	NOUN
inlawrev-3003	199	19	,	,	PUNCT
inlawrev-3003	199	20	movies	movie	NOUN
inlawrev-3003	199	21	,	,	PUNCT
inlawrev-3003	199	22	or	or	CCONJ
inlawrev-3003	199	23	videotapes	videotape	NOUN
inlawrev-3003	199	24	.	.	PUNCT
inlawrev-3003	200	1	in	in	ADP
inlawrev-3003	200	2	the	the	DET
inlawrev-3003	200	3	i.r.c	i.r.c	NOUN
inlawrev-3003	200	4	.	.	PUNCT
inlawrev-3003	201	1	section	section	NOUN
inlawrev-3003	201	2	183	183	NUM
inlawrev-3003	201	3	category	category	NOUN
inlawrev-3003	201	4	of	of	ADP
inlawrev-3003	201	5	cases	case	NOUN
inlawrev-3003	201	6	,	,	PUNCT
inlawrev-3003	201	7	the	the	DET
inlawrev-3003	201	8	court	court	NOUN
inlawrev-3003	201	9	often	often	ADV
inlawrev-3003	201	10	found	find	VERB
inlawrev-3003	201	11	that	that	SCONJ
inlawrev-3003	201	12	determining	determine	VERB
inlawrev-3003	201	13	an	an	DET
inlawrev-3003	201	14	exact	exact	ADJ
inlawrev-3003	201	15	dollar	dollar	NOUN
inlawrev-3003	201	16	amount	amount	NOUN
inlawrev-3003	201	17	was	be	AUX
inlawrev-3003	201	18	unnecessary	unnecessary	ADJ
inlawrev-3003	201	19	if	if	SCONJ
inlawrev-3003	201	20	it	it	PRON
inlawrev-3003	201	21	could	could	AUX
inlawrev-3003	201	22	determine	determine	VERB
inlawrev-3003	201	23	by	by	ADP
inlawrev-3003	201	24	estimated	estimate	VERB
inlawrev-3003	201	25	dollar	dollar	NOUN
inlawrev-3003	201	26	ranges	range	VERB
inlawrev-3003	201	27	that	that	SCONJ
inlawrev-3003	201	28	the	the	DET
inlawrev-3003	201	29	taxpayer	taxpayer	NOUN
inlawrev-3003	201	30	had	have	AUX
inlawrev-3003	201	31	entered	enter	VERB
inlawrev-3003	201	32	the	the	DET
inlawrev-3003	201	33	transaction	transaction	NOUN
inlawrev-3003	201	34	either	either	CCONJ
inlawrev-3003	201	35	with	with	ADP
inlawrev-3003	201	36	a	a	DET
inlawrev-3003	201	37	profit	profit	NOUN
inlawrev-3003	201	38	motive	motive	NOUN
inlawrev-3003	201	39	,	,	PUNCT
inlawrev-3003	201	40	or	or	CCONJ
inlawrev-3003	201	41	,	,	PUNCT
inlawrev-3003	201	42	conversely	conversely	ADV
inlawrev-3003	201	43	,	,	PUNCT
inlawrev-3003	201	44	without	without	ADP
inlawrev-3003	201	45	the	the	DET
inlawrev-3003	201	46	requisite	requisite	ADJ
inlawrev-3003	201	47	profit	profit	NOUN
inlawrev-3003	201	48	motive	motive	NOUN
inlawrev-3003	201	49	.	.	PUNCT
inlawrev-3003	202	1	in	in	ADP
inlawrev-3003	202	2	essence	essence	NOUN
inlawrev-3003	202	3	,	,	PUNCT
inlawrev-3003	202	4	the	the	DET
inlawrev-3003	202	5	court	court	NOUN
inlawrev-3003	202	6	compared	compare	VERB
inlawrev-3003	202	7	the	the	DET
inlawrev-3003	202	8	approximate	approximate	ADJ
inlawrev-3003	202	9	fair	fair	ADJ
inlawrev-3003	202	10	market	market	NOUN
inlawrev-3003	202	11	value	value	NOUN
inlawrev-3003	202	12	of	of	ADP
inlawrev-3003	202	13	the	the	DET
inlawrev-3003	202	14	assets	asset	NOUN
inlawrev-3003	202	15	in	in	ADP
inlawrev-3003	202	16	the	the	DET
inlawrev-3003	202	17	tax	tax	NOUN
inlawrev-3003	202	18	shelter	shelter	NOUN
inlawrev-3003	202	19	at	at	ADP
inlawrev-3003	202	20	the	the	DET
inlawrev-3003	202	21	time	time	NOUN
inlawrev-3003	202	22	of	of	ADP
inlawrev-3003	202	23	the	the	DET
inlawrev-3003	202	24	taxpayer	taxpayer	NOUN
inlawrev-3003	202	25	's	's	PART
inlawrev-3003	202	26	investment	investment	NOUN
inlawrev-3003	202	27	to	to	ADP
inlawrev-3003	202	28	the	the	DET
inlawrev-3003	202	29	actual	actual	ADJ
inlawrev-3003	202	30	price	price	NOUN
inlawrev-3003	202	31	paid	pay	VERB
inlawrev-3003	202	32	by	by	ADP
inlawrev-3003	202	33	the	the	DET
inlawrev-3003	202	34	taxpayer	taxpayer	NOUN
inlawrev-3003	202	35	for	for	ADP
inlawrev-3003	202	36	the	the	DET
inlawrev-3003	202	37	investment	investment	NOUN
inlawrev-3003	202	38	interest	interest	NOUN
inlawrev-3003	202	39	.	.	PUNCT
inlawrev-3003	203	1	this	this	DET
inlawrev-3003	203	2	comparison	comparison	NOUN
inlawrev-3003	203	3	enabled	enable	VERB
inlawrev-3003	203	4	the	the	DET
inlawrev-3003	203	5	presiding	preside	VERB
inlawrev-3003	203	6	judge	judge	NOUN
inlawrev-3003	203	7	to	to	PART
inlawrev-3003	203	8	determine	determine	VERB
inlawrev-3003	203	9	whether	whether	SCONJ
inlawrev-3003	203	10	the	the	DET
inlawrev-3003	203	11	transaction	transaction	NOUN
inlawrev-3003	203	12	had	have	VERB
inlawrev-3003	203	13	economic	economic	ADJ
inlawrev-3003	203	14	substance	substance	NOUN
inlawrev-3003	203	15	or	or	CCONJ
inlawrev-3003	203	16	whether	whether	SCONJ
inlawrev-3003	203	17	the	the	DET
inlawrev-3003	203	18	taxpayer	taxpayer	NOUN
inlawrev-3003	203	19	paid	pay	VERB
inlawrev-3003	203	20	an	an	DET
inlawrev-3003	203	21	excessively	excessively	ADV
inlawrev-3003	203	22	inflated	inflated	ADJ
inlawrev-3003	203	23	price	price	NOUN
inlawrev-3003	203	24	for	for	ADP
inlawrev-3003	203	25	the	the	DET
inlawrev-3003	203	26	investment	investment	NOUN
inlawrev-3003	203	27	.	.	PUNCT
inlawrev-3003	204	1	an	an	DET
inlawrev-3003	204	2	excessively	excessively	ADV
inlawrev-3003	204	3	high	high	ADJ
inlawrev-3003	204	4	purchase	purchase	NOUN
inlawrev-3003	204	5	price	price	NOUN
inlawrev-3003	204	6	indicated	indicate	VERB
inlawrev-3003	204	7	that	that	SCONJ
inlawrev-3003	204	8	the	the	DET
inlawrev-3003	204	9	investment	investment	NOUN
inlawrev-3003	204	10	lacked	lack	VERB
inlawrev-3003	204	11	economic	economic	ADJ
inlawrev-3003	204	12	substance	substance	NOUN
inlawrev-3003	204	13	,	,	PUNCT
inlawrev-3003	204	14	the	the	DET
inlawrev-3003	204	15	taxpayer	taxpayer	NOUN
inlawrev-3003	204	16	had	have	VERB
inlawrev-3003	204	17	no	no	DET
inlawrev-3003	204	18	profit	profit	NOUN
inlawrev-3003	204	19	motive	motive	NOUN
inlawrev-3003	204	20	,	,	PUNCT
inlawrev-3003	204	21	and	and	CCONJ
inlawrev-3003	204	22	was	be	AUX
inlawrev-3003	204	23	primarily	primarily	ADV
inlawrev-3003	204	24	motivated	motivate	VERB
inlawrev-3003	204	25	by	by	ADP
inlawrev-3003	204	26	tax	tax	NOUN
inlawrev-3003	204	27	consequences	consequence	NOUN
inlawrev-3003	204	28	(	(	PUNCT
inlawrev-3003	204	29	e.g.	e.g.	ADV
inlawrev-3003	204	30	,	,	PUNCT
inlawrev-3003	204	31	a	a	DET
inlawrev-3003	204	32	higher	high	ADJ
inlawrev-3003	204	33	basis	basis	NOUN
inlawrev-3003	204	34	,	,	PUNCT
inlawrev-3003	204	35	larger	large	ADJ
inlawrev-3003	204	36	depreciation	depreciation	NOUN
inlawrev-3003	204	37	deductions	deduction	NOUN
inlawrev-3003	204	38	)	)	PUNCT
inlawrev-3003	204	39	.	.	PUNCT
inlawrev-3003	205	1	an	an	DET
inlawrev-3003	205	2	analysis	analysis	NOUN
inlawrev-3003	205	3	of	of	ADP
inlawrev-3003	205	4	these	these	DET
inlawrev-3003	205	5	i.r.c	i.r.c	NOUN
inlawrev-3003	205	6	.	.	PUNCT
inlawrev-3003	206	1	section	section	NOUN
inlawrev-3003	206	2	183	183	NUM
inlawrev-3003	206	3	-	-	PUNCT
inlawrev-3003	206	4	type	type	NOUN
inlawrev-3003	206	5	cases	case	NOUN
inlawrev-3003	206	6	from	from	ADP
inlawrev-3003	206	7	1985	1985	NUM
inlawrev-3003	206	8	through	through	ADP
inlawrev-3003	206	9	1990	1990	NUM
inlawrev-3003	206	10	reveals	reveal	VERB
inlawrev-3003	206	11	that	that	SCONJ
inlawrev-3003	206	12	most	most	ADV
inlawrev-3003	206	13	often	often	ADV
inlawrev-3003	206	14	the	the	DET
inlawrev-3003	206	15	court	court	NOUN
inlawrev-3003	206	16	held	hold	VERB
inlawrev-3003	206	17	that	that	SCONJ
inlawrev-3003	206	18	the	the	DET
inlawrev-3003	206	19	taxpayer	taxpayer	NOUN
inlawrev-3003	206	20	did	do	AUX
inlawrev-3003	206	21	not	not	PART
inlawrev-3003	206	22	have	have	VERB
inlawrev-3003	206	23	the	the	DET
inlawrev-3003	206	24	requisite	requisite	ADJ
inlawrev-3003	206	25	profit	profit	NOUN
inlawrev-3003	206	26	motive	motive	NOUN
inlawrev-3003	206	27	and	and	CCONJ
inlawrev-3003	206	28	found	find	VERB
inlawrev-3003	206	29	in	in	ADP
inlawrev-3003	206	30	favor	favor	NOUN
inlawrev-3003	206	31	of	of	ADP
inlawrev-3003	206	32	the	the	DET
inlawrev-3003	206	33	irs	irs	PROPN
inlawrev-3003	206	34	.	.	PUNCT
inlawrev-3003	207	1	in	in	ADP
inlawrev-3003	207	2	fact	fact	NOUN
inlawrev-3003	207	3	,	,	PUNCT
inlawrev-3003	207	4	as	as	SCONJ
inlawrev-3003	207	5	shown	show	VERB
inlawrev-3003	207	6	in	in	ADP
inlawrev-3003	207	7	tables	table	NOUN
inlawrev-3003	207	8	7	7	NUM
inlawrev-3003	207	9	and	and	CCONJ
inlawrev-3003	207	10	8	8	NUM
inlawrev-3003	207	11	below	below	ADV
inlawrev-3003	207	12	,	,	PUNCT
inlawrev-3003	207	13	depending	depend	VERB
inlawrev-3003	207	14	upon	upon	SCONJ
inlawrev-3003	207	15	the	the	DET
inlawrev-3003	207	16	particular	particular	ADJ
inlawrev-3003	207	17	taxable	taxable	ADJ
inlawrev-3003	207	18	year	year	NOUN
inlawrev-3003	207	19	at	at	ADP
inlawrev-3003	207	20	issue	issue	NOUN
inlawrev-3003	207	21	,	,	PUNCT
inlawrev-3003	207	22	between	between	ADP
inlawrev-3003	207	23	sixty	sixty	NUM
inlawrev-3003	207	24	-	-	PUNCT
inlawrev-3003	207	25	six	six	NUM
inlawrev-3003	207	26	percent	percent	NOUN
inlawrev-3003	207	27	and	and	CCONJ
inlawrev-3003	207	28	100	100	NUM
inlawrev-3003	207	29	%	%	NOUN
inlawrev-3003	207	30	of	of	ADP
inlawrev-3003	207	31	the	the	DET
inlawrev-3003	207	32	tax	tax	NOUN
inlawrev-3003	207	33	court	court	NOUN
inlawrev-3003	207	34	's	's	PART
inlawrev-3003	207	35	decisions	decision	NOUN
inlawrev-3003	207	36	were	be	AUX
inlawrev-3003	207	37	favorable	favorable	ADJ
inlawrev-3003	207	38	to	to	ADP
inlawrev-3003	207	39	the	the	DET
inlawrev-3003	207	40	irs	irs	PROPN
inlawrev-3003	207	41	.	.	PUNCT
inlawrev-3003	208	1	table	table	NOUN
inlawrev-3003	208	2	7	7	NUM
inlawrev-3003	208	3	(	(	PUNCT
inlawrev-3003	208	4	1	1	NUM
inlawrev-3003	208	5	)	)	PUNCT
inlawrev-3003	208	6	(	(	PUNCT
inlawrev-3003	208	7	2	2	NUM
inlawrev-3003	208	8	)	)	PUNCT
inlawrev-3003	208	9	(	(	PUNCT
inlawrev-3003	208	10	3	3	X
inlawrev-3003	208	11	)	)	PUNCT
inlawrev-3003	208	12	(	(	PUNCT
inlawrev-3003	208	13	4	4	X
inlawrev-3003	208	14	)	)	PUNCT
inlawrev-3003	208	15	taxable	taxable	ADJ
inlawrev-3003	208	16	year	year	NOUN
inlawrev-3003	208	17	total	total	ADJ
inlawrev-3003	208	18	number	number	NOUN
inlawrev-3003	208	19	of	of	ADP
inlawrev-3003	208	20	number	number	NOUN
inlawrev-3003	208	21	of	of	ADP
inlawrev-3003	208	22	percentage	percentage	NOUN
inlawrev-3003	208	23	of	of	ADP
inlawrev-3003	208	24	§	§	PROPN
inlawrev-3003	208	25	183	183	NUM
inlawrev-3003	208	26	-	-	PUNCT
inlawrev-3003	208	27	type	type	NOUN
inlawrev-3003	208	28	cases	case	NOUN
inlawrev-3003	208	29	§	§	PROPN
inlawrev-3003	208	30	183	183	NUM
inlawrev-3003	208	31	-	-	PUNCT
inlawrev-3003	208	32	type	type	NOUN
inlawrev-3003	208	33	cases	case	NOUN
inlawrev-3003	208	34	§	§	PROPN
inlawrev-3003	208	35	183	183	NUM
inlawrev-3003	208	36	-	-	PUNCT
inlawrev-3003	208	37	type	type	NOUN
inlawrev-3003	208	38	cases	case	NOUN
inlawrev-3003	208	39	in	in	ADP
inlawrev-3003	208	40	which	which	PRON
inlawrev-3003	208	41	no	no	DET
inlawrev-3003	208	42	exfavorable	exfavorable	NOUN
inlawrev-3003	208	43	to	to	ADP
inlawrev-3003	208	44	the	the	DET
inlawrev-3003	208	45	without	without	ADP
inlawrev-3003	208	46	exact	exact	ADJ
inlawrev-3003	208	47	act	act	NOUN
inlawrev-3003	208	48	value	value	NOUN
inlawrev-3003	208	49	detertaxpayer	detertaxpayer	NOUN
inlawrev-3003	208	50	value	value	NOUN
inlawrev-3003	208	51	determinamined	determinamine	VERB
inlawrev-3003	208	52	by	by	ADP
inlawrev-3003	208	53	court	court	NOUN
inlawrev-3003	208	54	tion	tion	NOUN
inlawrev-3003	208	55	and	and	CCONJ
inlawrev-3003	208	56	with	with	ADP
inlawrev-3003	208	57	de	de	X
inlawrev-3003	208	58	cision	cision	NOUN
inlawrev-3003	208	59	favorable	favorable	ADJ
inlawrev-3003	208	60	to	to	ADP
inlawrev-3003	208	61	taxpayer	taxpayer	NOUN
inlawrev-3003	208	62	1985	1985	NUM
inlawrev-3003	208	63	3	3	NUM
inlawrev-3003	208	64	0	0	NUM
inlawrev-3003	208	65	%	%	NOUN
inlawrev-3003	208	66	1986	1986	NUM
inlawrev-3003	208	67	n	n	CCONJ
inlawrev-3003	208	68	/	/	SYM
inlawrev-3003	208	69	a	a	DET
inlawrev-3003	208	70	n	n	NOUN
inlawrev-3003	208	71	/	/	SYM
inlawrev-3003	208	72	a	a	DET
inlawrev-3003	208	73	1987	1987	NUM
inlawrev-3003	208	74	10	10	NUM
inlawrev-3003	208	75	2	2	NUM
inlawrev-3003	208	76	20.0	20.0	NUM
inlawrev-3003	208	77	%	%	NOUN
inlawrev-3003	208	78	1988	1988	NUM
inlawrev-3003	208	79	12	12	NUM
inlawrev-3003	208	80	1	1	NUM
inlawrev-3003	208	81	8.3	8.3	NUM
inlawrev-3003	208	82	%	%	NOUN
inlawrev-3003	208	83	1989	1989	NUM
inlawrev-3003	208	84	6	6	NUM
inlawrev-3003	208	85	1	1	NUM
inlawrev-3003	208	86	16.7	16.7	NUM
inlawrev-3003	208	87	%	%	NOUN
inlawrev-3003	208	88	1990	1990	NUM
inlawrev-3003	208	89	3	3	NUM
inlawrev-3003	208	90	34	34	NUM
inlawrev-3003	208	91	1	1	NUM
inlawrev-3003	208	92	5	5	NUM
inlawrev-3003	208	93	33.3	33.3	NUM
inlawrev-3003	208	94	%	%	NOUN
inlawrev-3003	208	95	14.7	14.7	NUM
inlawrev-3003	208	96	%	%	NOUN
inlawrev-3003	208	97	54	54	NUM
inlawrev-3003	208	98	indiana	indiana	PROPN
inlawrev-3003	208	99	law	law	PROPN
inlawrev-3003	208	100	review	review	NOUN
inlawrev-3003	209	1	[	[	X
inlawrev-3003	209	2	vol	vol	NOUN
inlawrev-3003	209	3	.	.	PUNCT
inlawrev-3003	209	4	26:41	26:41	NUM
inlawrev-3003	209	5	table	table	NOUN
inlawrev-3003	209	6	8	8	NUM
inlawrev-3003	209	7	(	(	PUNCT
inlawrev-3003	209	8	1	1	NUM
inlawrev-3003	209	9	)	)	PUNCT
inlawrev-3003	209	10	(	(	PUNCT
inlawrev-3003	209	11	2	2	NUM
inlawrev-3003	209	12	)	)	PUNCT
inlawrev-3003	209	13	(	(	PUNCT
inlawrev-3003	209	14	3	3	X
inlawrev-3003	209	15	)	)	PUNCT
inlawrev-3003	209	16	(	(	PUNCT
inlawrev-3003	209	17	4	4	X
inlawrev-3003	209	18	)	)	PUNCT
inlawrev-3003	209	19	taxable	taxable	ADJ
inlawrev-3003	209	20	year	year	NOUN
inlawrev-3003	209	21	total	total	ADJ
inlawrev-3003	209	22	number	number	NOUN
inlawrev-3003	209	23	of	of	ADP
inlawrev-3003	209	24	number	number	NOUN
inlawrev-3003	209	25	of	of	ADP
inlawrev-3003	209	26	percentage	percentage	NOUN
inlawrev-3003	209	27	of	of	ADP
inlawrev-3003	209	28	§	§	PROPN
inlawrev-3003	209	29	183	183	NUM
inlawrev-3003	209	30	-	-	PUNCT
inlawrev-3003	209	31	type	type	NOUN
inlawrev-3003	209	32	cases	case	NOUN
inlawrev-3003	209	33	§	§	PROPN
inlawrev-3003	209	34	183	183	NUM
inlawrev-3003	209	35	-	-	PUNCT
inlawrev-3003	209	36	type	type	NOUN
inlawrev-3003	209	37	cases	case	NOUN
inlawrev-3003	209	38	§	§	PROPN
inlawrev-3003	209	39	183	183	NUM
inlawrev-3003	209	40	-	-	PUNCT
inlawrev-3003	209	41	type	type	NOUN
inlawrev-3003	209	42	cases	case	NOUN
inlawrev-3003	209	43	in	in	ADP
inlawrev-3003	209	44	which	which	PRON
inlawrev-3003	209	45	no	no	DET
inlawrev-3003	209	46	exfavorable	exfavorable	NOUN
inlawrev-3003	209	47	to	to	ADP
inlawrev-3003	209	48	irs	irs	PROPN
inlawrev-3003	209	49	without	without	ADP
inlawrev-3003	209	50	exact	exact	ADJ
inlawrev-3003	209	51	act	act	NOUN
inlawrev-3003	209	52	value	value	NOUN
inlawrev-3003	209	53	detervalue	detervalue	NOUN
inlawrev-3003	209	54	determinamined	determinamine	VERB
inlawrev-3003	209	55	by	by	ADP
inlawrev-3003	209	56	court	court	NOUN
inlawrev-3003	209	57	tion	tion	NOUN
inlawrev-3003	209	58	and	and	CCONJ
inlawrev-3003	209	59	with	with	ADP
inlawrev-3003	209	60	decision	decision	NOUN
inlawrev-3003	209	61	favorable	favorable	ADJ
inlawrev-3003	209	62	to	to	ADP
inlawrev-3003	209	63	irs	irs	PROPN
inlawrev-3003	209	64	1985	1985	NUM
inlawrev-3003	209	65	3	3	NUM
inlawrev-3003	209	66	3	3	NUM
inlawrev-3003	209	67	100.0	100.0	NUM
inlawrev-3003	209	68	%	%	NOUN
inlawrev-3003	209	69	1986	1986	NUM
inlawrev-3003	209	70	n	n	CCONJ
inlawrev-3003	209	71	/	/	SYM
inlawrev-3003	209	72	a	a	DET
inlawrev-3003	209	73	n	n	NOUN
inlawrev-3003	209	74	/	/	SYM
inlawrev-3003	209	75	a	a	DET
inlawrev-3003	209	76	1987	1987	NUM
inlawrev-3003	209	77	10	10	NUM
inlawrev-3003	209	78	8	8	NUM
inlawrev-3003	209	79	80.0	80.0	NUM
inlawrev-3003	209	80	%	%	NOUN
inlawrev-3003	209	81	1988	1988	NUM
inlawrev-3003	209	82	12	12	NUM
inlawrev-3003	209	83	11	11	NUM
inlawrev-3003	209	84	91.7	91.7	NUM
inlawrev-3003	209	85	%	%	NOUN
inlawrev-3003	209	86	1989	1989	NUM
inlawrev-3003	209	87	6	6	NUM
inlawrev-3003	209	88	5	5	NUM
inlawrev-3003	209	89	83.3	83.3	NUM
inlawrev-3003	209	90	%	%	NOUN
inlawrev-3003	209	91	1990	1990	NUM
inlawrev-3003	209	92	3	3	NUM
inlawrev-3003	209	93	34	34	NUM
inlawrev-3003	209	94	2	2	NUM
inlawrev-3003	209	95	29	29	NUM
inlawrev-3003	209	96	66.7	66.7	NUM
inlawrev-3003	209	97	%	%	NOUN
inlawrev-3003	209	98	85.3	85.3	NUM
inlawrev-3003	209	99	%	%	NOUN
inlawrev-3003	209	100	therefore	therefore	ADV
inlawrev-3003	209	101	,	,	PUNCT
inlawrev-3003	209	102	the	the	DET
inlawrev-3003	209	103	doomsday	doomsday	NOUN
inlawrev-3003	209	104	prediction	prediction	NOUN
inlawrev-3003	209	105	of	of	ADP
inlawrev-3003	209	106	judge	judge	PROPN
inlawrev-3003	209	107	tannenwald	tannenwald	PROPN
inlawrev-3003	209	108	in	in	ADP
inlawrev-3003	209	109	buffalo	buffalo	NOUN
inlawrev-3003	209	110	tool	tool	NOUN
inlawrev-3003	209	111	again	again	ADV
inlawrev-3003	209	112	proves	prove	VERB
inlawrev-3003	209	113	correct	correct	ADJ
inlawrev-3003	209	114	;	;	PUNCT
inlawrev-3003	209	115	the	the	DET
inlawrev-3003	209	116	opportunity	opportunity	NOUN
inlawrev-3003	209	117	for	for	ADP
inlawrev-3003	209	118	significant	significant	ADJ
inlawrev-3003	209	119	financial	financial	ADJ
inlawrev-3003	209	120	defeat	defeat	NOUN
inlawrev-3003	209	121	of	of	ADP
inlawrev-3003	209	122	one	one	NUM
inlawrev-3003	209	123	party	party	NOUN
inlawrev-3003	209	124	arises	arise	VERB
inlawrev-3003	209	125	frequently	frequently	ADV
inlawrev-3003	209	126	when	when	SCONJ
inlawrev-3003	209	127	valuation	valuation	NOUN
inlawrev-3003	209	128	issues	issue	NOUN
inlawrev-3003	209	129	are	be	AUX
inlawrev-3003	209	130	litigated	litigate	VERB
inlawrev-3003	209	131	in	in	ADP
inlawrev-3003	209	132	the	the	DET
inlawrev-3003	209	133	tax	tax	NOUN
inlawrev-3003	209	134	court	court	NOUN
inlawrev-3003	209	135	.	.	PUNCT
inlawrev-3003	210	1	in	in	ADP
inlawrev-3003	210	2	i.r.c	i.r.c	NOUN
inlawrev-3003	210	3	.	.	PUNCT
inlawrev-3003	211	1	section	section	NOUN
inlawrev-3003	211	2	183	183	NUM
inlawrev-3003	211	3	-	-	PUNCT
inlawrev-3003	211	4	type	type	NOUN
inlawrev-3003	211	5	cases	case	NOUN
inlawrev-3003	211	6	,	,	PUNCT
inlawrev-3003	211	7	most	most	ADV
inlawrev-3003	211	8	often	often	ADV
inlawrev-3003	211	9	the	the	DET
inlawrev-3003	211	10	irs	irs	PROPN
inlawrev-3003	211	11	was	be	AUX
inlawrev-3003	211	12	the	the	DET
inlawrev-3003	211	13	victor	victor	NOUN
inlawrev-3003	211	14	,	,	PUNCT
inlawrev-3003	211	15	while	while	SCONJ
inlawrev-3003	211	16	the	the	DET
inlawrev-3003	211	17	taxpayer	taxpayer	NOUN
inlawrev-3003	211	18	was	be	AUX
inlawrev-3003	211	19	the	the	DET
inlawrev-3003	211	20	financial	financial	ADJ
inlawrev-3003	211	21	loser	loser	NOUN
inlawrev-3003	211	22	.	.	PUNCT
inlawrev-3003	212	1	23	23	NUM
inlawrev-3003	212	2	iv	iv	NOUN
inlawrev-3003	212	3	.	.	PUNCT
inlawrev-3003	212	4	resolution	resolution	NOUN
inlawrev-3003	212	5	of	of	ADP
inlawrev-3003	212	6	problems	problem	NOUN
inlawrev-3003	212	7	attributable	attributable	ADJ
inlawrev-3003	212	8	to	to	ADP
inlawrev-3003	212	9	use	use	NOUN
inlawrev-3003	212	10	of	of	ADP
inlawrev-3003	212	11	partisan	partisan	ADJ
inlawrev-3003	212	12	experts	expert	NOUN
inlawrev-3003	212	13	a.	a.	NOUN
inlawrev-3003	212	14	problems	problem	NOUN
inlawrev-3003	212	15	needing	need	VERB
inlawrev-3003	212	16	resolution	resolution	NOUN
inlawrev-3003	212	17	my	my	PRON
inlawrev-3003	212	18	empirical	empirical	ADJ
inlawrev-3003	212	19	study	study	NOUN
inlawrev-3003	212	20	confirms	confirm	VERB
inlawrev-3003	212	21	that	that	SCONJ
inlawrev-3003	212	22	there	there	PRON
inlawrev-3003	212	23	is	be	VERB
inlawrev-3003	212	24	factual	factual	ADJ
inlawrev-3003	212	25	basis	basis	NOUN
inlawrev-3003	212	26	to	to	ADP
inlawrev-3003	212	27	the	the	DET
inlawrev-3003	212	28	expressed	express	VERB
inlawrev-3003	212	29	frustrations	frustration	NOUN
inlawrev-3003	212	30	and	and	CCONJ
inlawrev-3003	212	31	concerns	concern	NOUN
inlawrev-3003	212	32	of	of	ADP
inlawrev-3003	212	33	judge	judge	NOUN
inlawrev-3003	212	34	tannenwald	tannenwald	PROPN
inlawrev-3003	212	35	in	in	ADP
inlawrev-3003	212	36	buffalo	buffalo	NOUN
inlawrev-3003	212	37	tool	tool	NOUN
inlawrev-3003	212	38	.	.	PUNCT
inlawrev-3003	213	1	24	24	NUM
inlawrev-3003	213	2	the	the	DET
inlawrev-3003	213	3	data	datum	NOUN
inlawrev-3003	213	4	clearly	clearly	ADV
inlawrev-3003	213	5	indicate	indicate	VERB
inlawrev-3003	213	6	that	that	SCONJ
inlawrev-3003	213	7	litigation	litigation	NOUN
inlawrev-3003	213	8	of	of	ADP
inlawrev-3003	213	9	valuation	valuation	NOUN
inlawrev-3003	213	10	issues	issue	NOUN
inlawrev-3003	213	11	in	in	ADP
inlawrev-3003	213	12	the	the	DET
inlawrev-3003	213	13	tax	tax	NOUN
inlawrev-3003	213	14	court	court	NOUN
inlawrev-3003	213	15	often	often	ADV
inlawrev-3003	213	16	resulted	result	VERB
inlawrev-3003	213	17	in	in	ADP
inlawrev-3003	213	18	significant	significant	ADJ
inlawrev-3003	213	19	financial	financial	ADJ
inlawrev-3003	213	20	defeat	defeat	NOUN
inlawrev-3003	213	21	to	to	ADP
inlawrev-3003	213	22	the	the	DET
inlawrev-3003	213	23	taxpayers	taxpayer	NOUN
inlawrev-3003	213	24	.	.	PUNCT
inlawrev-3003	214	1	fees	fee	NOUN
inlawrev-3003	214	2	paid	pay	VERB
inlawrev-3003	214	3	to	to	ADP
inlawrev-3003	214	4	attorneys	attorney	NOUN
inlawrev-3003	214	5	and	and	CCONJ
inlawrev-3003	214	6	expert	expert	ADJ
inlawrev-3003	214	7	witnesses	witness	NOUN
inlawrev-3003	214	8	throughout	throughout	ADP
inlawrev-3003	214	9	the	the	DET
inlawrev-3003	214	10	litigation	litigation	NOUN
inlawrev-3003	214	11	process	process	NOUN
inlawrev-3003	214	12	also	also	ADV
inlawrev-3003	214	13	must	must	AUX
inlawrev-3003	214	14	be	be	AUX
inlawrev-3003	214	15	accounted	account	VERB
inlawrev-3003	214	16	for	for	ADP
inlawrev-3003	214	17	in	in	ADP
inlawrev-3003	214	18	considering	consider	VERB
inlawrev-3003	214	19	the	the	DET
inlawrev-3003	214	20	extent	extent	NOUN
inlawrev-3003	214	21	of	of	ADP
inlawrev-3003	214	22	the	the	DET
inlawrev-3003	214	23	taxpayers	taxpayer	NOUN
inlawrev-3003	214	24	'	'	PART
inlawrev-3003	214	25	financial	financial	ADJ
inlawrev-3003	214	26	burdens	burden	NOUN
inlawrev-3003	214	27	.	.	PUNCT
inlawrev-3003	215	1	because	because	SCONJ
inlawrev-3003	215	2	the	the	DET
inlawrev-3003	215	3	parties	party	NOUN
inlawrev-3003	215	4	,	,	PUNCT
inlawrev-3003	215	5	and	and	CCONJ
inlawrev-3003	215	6	especially	especially	ADV
inlawrev-3003	215	7	taxpayers	taxpayer	NOUN
inlawrev-3003	215	8	,	,	PUNCT
inlawrev-3003	215	9	incur	incur	VERB
inlawrev-3003	215	10	significant	significant	ADJ
inlawrev-3003	215	11	financial	financial	ADJ
inlawrev-3003	215	12	burdens	burden	NOUN
inlawrev-3003	215	13	when	when	SCONJ
inlawrev-3003	215	14	litigating	litigate	VERB
inlawrev-3003	215	15	tax	tax	NOUN
inlawrev-3003	215	16	controversies	controversy	NOUN
inlawrev-3003	215	17	,	,	PUNCT
inlawrev-3003	215	18	they	they	PRON
inlawrev-3003	215	19	may	may	AUX
inlawrev-3003	215	20	be	be	AUX
inlawrev-3003	215	21	well	well	ADV
inlawrev-3003	215	22	advised	advise	VERB
inlawrev-3003	215	23	to	to	PART
inlawrev-3003	215	24	consider	consider	VERB
inlawrev-3003	215	25	resolution	resolution	NOUN
inlawrev-3003	215	26	of	of	ADP
inlawrev-3003	215	27	valuation	valuation	NOUN
inlawrev-3003	215	28	disputes	dispute	NOUN
inlawrev-3003	215	29	by	by	ADP
inlawrev-3003	215	30	some	some	DET
inlawrev-3003	215	31	means	mean	NOUN
inlawrev-3003	215	32	other	other	ADJ
inlawrev-3003	215	33	than	than	ADP
inlawrev-3003	215	34	a	a	DET
inlawrev-3003	215	35	trial	trial	NOUN
inlawrev-3003	215	36	before	before	ADP
inlawrev-3003	215	37	a	a	DET
inlawrev-3003	215	38	tax	tax	NOUN
inlawrev-3003	215	39	court	court	NOUN
inlawrev-3003	215	40	judge	judge	NOUN
inlawrev-3003	215	41	.	.	PUNCT
inlawrev-3003	216	1	because	because	SCONJ
inlawrev-3003	216	2	the	the	DET
inlawrev-3003	216	3	taxpayer	taxpayer	NOUN
inlawrev-3003	216	4	has	have	VERB
inlawrev-3003	216	5	the	the	DET
inlawrev-3003	216	6	choice	choice	NOUN
inlawrev-3003	216	7	of	of	ADP
inlawrev-3003	216	8	forum	forum	PROPN
inlawrev-3003	216	9	,	,	PUNCT
inlawrev-3003	216	10	the	the	DET
inlawrev-3003	216	11	taxpayer	taxpayer	NOUN
inlawrev-3003	216	12	may	may	AUX
inlawrev-3003	216	13	wish	wish	VERB
inlawrev-3003	216	14	to	to	PART
inlawrev-3003	216	15	consider	consider	VERB
inlawrev-3003	216	16	another	another	DET
inlawrev-3003	216	17	23	23	NUM
inlawrev-3003	216	18	.	.	PUNCT
inlawrev-3003	217	1	i	i	PRON
inlawrev-3003	217	2	d.	d.	PROPN
inlawrev-3003	217	3	24	24	NUM
inlawrev-3003	217	4	.	.	PUNCT
inlawrev-3003	218	1	i	i	PRON
inlawrev-3003	218	2	d.	d.	PROPN
inlawrev-3003	218	3	1992	1992	NUM
inlawrev-3003	218	4	]	]	PUNCT
inlawrev-3003	218	5	resolving	resolve	VERB
inlawrev-3003	218	6	valuation	valuation	NOUN
inlawrev-3003	218	7	issues	issue	NOUN
inlawrev-3003	218	8	55	55	NUM
inlawrev-3003	218	9	forum	forum	NOUN
inlawrev-3003	218	10	—	—	PUNCT
inlawrev-3003	218	11	the	the	DET
inlawrev-3003	218	12	appropriate	appropriate	ADJ
inlawrev-3003	218	13	federal	federal	ADJ
inlawrev-3003	218	14	district	district	NOUN
inlawrev-3003	218	15	court	court	NOUN
inlawrev-3003	218	16	or	or	CCONJ
inlawrev-3003	218	17	the	the	DET
inlawrev-3003	218	18	claims	claim	NOUN
inlawrev-3003	218	19	court	court	NOUN
inlawrev-3003	218	20	.	.	PUNCT
inlawrev-3003	219	1	23	23	NUM
inlawrev-3003	219	2	however	however	ADV
inlawrev-3003	219	3	,	,	PUNCT
inlawrev-3003	219	4	there	there	PRON
inlawrev-3003	219	5	are	be	VERB
inlawrev-3003	219	6	no	no	DET
inlawrev-3003	219	7	assurances	assurance	NOUN
inlawrev-3003	219	8	that	that	SCONJ
inlawrev-3003	219	9	the	the	DET
inlawrev-3003	219	10	outcome	outcome	NOUN
inlawrev-3003	219	11	of	of	ADP
inlawrev-3003	219	12	litigation	litigation	NOUN
inlawrev-3003	219	13	in	in	ADP
inlawrev-3003	219	14	either	either	PRON
inlawrev-3003	219	15	of	of	ADP
inlawrev-3003	219	16	those	those	DET
inlawrev-3003	219	17	two	two	NUM
inlawrev-3003	219	18	forums	forum	NOUN
inlawrev-3003	219	19	would	would	AUX
inlawrev-3003	219	20	produce	produce	VERB
inlawrev-3003	219	21	more	more	ADV
inlawrev-3003	219	22	advantageous	advantageous	ADJ
inlawrev-3003	219	23	results	result	NOUN
inlawrev-3003	219	24	for	for	ADP
inlawrev-3003	219	25	a	a	DET
inlawrev-3003	219	26	taxpayer	taxpayer	NOUN
inlawrev-3003	219	27	.	.	PUNCT
inlawrev-3003	220	1	alternative	alternative	ADJ
inlawrev-3003	220	2	possible	possible	ADJ
inlawrev-3003	220	3	approaches	approach	NOUN
inlawrev-3003	220	4	exist	exist	VERB
inlawrev-3003	220	5	.	.	PUNCT
inlawrev-3003	221	1	taxpayers	taxpayer	NOUN
inlawrev-3003	221	2	might	might	AUX
inlawrev-3003	221	3	want	want	VERB
inlawrev-3003	221	4	to	to	PART
inlawrev-3003	221	5	consider	consider	VERB
inlawrev-3003	221	6	settlement	settlement	NOUN
inlawrev-3003	221	7	of	of	ADP
inlawrev-3003	221	8	the	the	DET
inlawrev-3003	221	9	valuation	valuation	NOUN
inlawrev-3003	221	10	issues	issue	NOUN
inlawrev-3003	221	11	,	,	PUNCT
inlawrev-3003	221	12	or	or	CCONJ
inlawrev-3003	221	13	,	,	PUNCT
inlawrev-3003	221	14	as	as	SCONJ
inlawrev-3003	221	15	i	i	PRON
inlawrev-3003	221	16	propose	propose	VERB
inlawrev-3003	221	17	below	below	ADV
inlawrev-3003	221	18	,	,	PUNCT
inlawrev-3003	221	19	they	they	PRON
inlawrev-3003	221	20	might	might	AUX
inlawrev-3003	221	21	agree	agree	VERB
inlawrev-3003	221	22	to	to	ADP
inlawrev-3003	221	23	voluntary	voluntary	ADJ
inlawrev-3003	221	24	binding	bind	VERB
inlawrev-3003	221	25	arbitration	arbitration	NOUN
inlawrev-3003	221	26	in	in	ADP
inlawrev-3003	221	27	front	front	NOUN
inlawrev-3003	221	28	of	of	ADP
inlawrev-3003	221	29	an	an	DET
inlawrev-3003	221	30	"	"	PUNCT
inlawrev-3003	221	31	expert	expert	ADJ
inlawrev-3003	221	32	arbitrator	arbitrator	NOUN
inlawrev-3003	221	33	.	.	PUNCT
inlawrev-3003	221	34	'	'	PUNCT
inlawrev-3003	221	35	'	'	PUNCT
inlawrev-3003	222	1	the	the	DET
inlawrev-3003	222	2	tax	tax	NOUN
inlawrev-3003	222	3	court	court	NOUN
inlawrev-3003	222	4	might	might	AUX
inlawrev-3003	222	5	be	be	AUX
inlawrev-3003	222	6	influential	influential	ADJ
inlawrev-3003	222	7	in	in	ADP
inlawrev-3003	222	8	steering	steer	VERB
inlawrev-3003	222	9	the	the	DET
inlawrev-3003	222	10	parties	party	NOUN
inlawrev-3003	222	11	to	to	PART
inlawrev-3003	222	12	accept	accept	VERB
inlawrev-3003	222	13	either	either	PRON
inlawrev-3003	222	14	of	of	ADP
inlawrev-3003	222	15	these	these	DET
inlawrev-3003	222	16	two	two	NUM
inlawrev-3003	222	17	alternatives	alternative	NOUN
inlawrev-3003	222	18	.	.	PUNCT
inlawrev-3003	223	1	however	however	ADV
inlawrev-3003	223	2	,	,	PUNCT
inlawrev-3003	223	3	if	if	SCONJ
inlawrev-3003	223	4	instead	instead	ADV
inlawrev-3003	223	5	the	the	DET
inlawrev-3003	223	6	parties	party	NOUN
inlawrev-3003	223	7	decide	decide	VERB
inlawrev-3003	223	8	to	to	PART
inlawrev-3003	223	9	litigate	litigate	VERB
inlawrev-3003	223	10	a	a	DET
inlawrev-3003	223	11	valuation	valuation	NOUN
inlawrev-3003	223	12	matter	matter	NOUN
inlawrev-3003	223	13	in	in	ADP
inlawrev-3003	223	14	the	the	DET
inlawrev-3003	223	15	tax	tax	NOUN
inlawrev-3003	223	16	court	court	NOUN
inlawrev-3003	223	17	,	,	PUNCT
inlawrev-3003	223	18	there	there	PRON
inlawrev-3003	223	19	are	be	VERB
inlawrev-3003	223	20	two	two	NUM
inlawrev-3003	223	21	avenues	avenue	NOUN
inlawrev-3003	223	22	of	of	ADP
inlawrev-3003	223	23	relief	relief	NOUN
inlawrev-3003	223	24	for	for	ADP
inlawrev-3003	223	25	the	the	DET
inlawrev-3003	223	26	court	court	NOUN
inlawrev-3003	223	27	.	.	PUNCT
inlawrev-3003	224	1	first	first	ADV
inlawrev-3003	224	2	,	,	PUNCT
inlawrev-3003	224	3	the	the	DET
inlawrev-3003	224	4	tax	tax	NOUN
inlawrev-3003	224	5	court	court	NOUN
inlawrev-3003	224	6	might	might	AUX
inlawrev-3003	224	7	consider	consider	VERB
inlawrev-3003	224	8	modifying	modify	VERB
inlawrev-3003	224	9	its	its	PRON
inlawrev-3003	224	10	rules	rule	NOUN
inlawrev-3003	224	11	so	so	SCONJ
inlawrev-3003	224	12	as	as	SCONJ
inlawrev-3003	224	13	to	to	PART
inlawrev-3003	224	14	limit	limit	VERB
inlawrev-3003	224	15	the	the	DET
inlawrev-3003	224	16	number	number	NOUN
inlawrev-3003	224	17	of	of	ADP
inlawrev-3003	224	18	partisan	partisan	ADJ
inlawrev-3003	224	19	expert	expert	NOUN
inlawrev-3003	224	20	witnesses	witness	NOUN
inlawrev-3003	224	21	that	that	PRON
inlawrev-3003	224	22	may	may	AUX
inlawrev-3003	224	23	be	be	AUX
inlawrev-3003	224	24	utilized	utilize	VERB
inlawrev-3003	224	25	by	by	ADP
inlawrev-3003	224	26	each	each	DET
inlawrev-3003	224	27	party	party	NOUN
inlawrev-3003	224	28	in	in	ADP
inlawrev-3003	224	29	valuation	valuation	NOUN
inlawrev-3003	224	30	cases	case	NOUN
inlawrev-3003	224	31	.	.	PUNCT
inlawrev-3003	225	1	although	although	SCONJ
inlawrev-3003	225	2	on	on	ADP
inlawrev-3003	225	3	first	first	ADJ
inlawrev-3003	225	4	blush	blush	NOUN
inlawrev-3003	225	5	this	this	DET
inlawrev-3003	225	6	suggestion	suggestion	NOUN
inlawrev-3003	225	7	might	might	AUX
inlawrev-3003	225	8	be	be	AUX
inlawrev-3003	225	9	appealing	appeal	VERB
inlawrev-3003	225	10	,	,	PUNCT
inlawrev-3003	225	11	it	it	PRON
inlawrev-3003	225	12	would	would	AUX
inlawrev-3003	225	13	be	be	AUX
inlawrev-3003	225	14	problematic	problematic	ADJ
inlawrev-3003	225	15	in	in	ADP
inlawrev-3003	225	16	its	its	PRON
inlawrev-3003	225	17	fairness	fairness	NOUN
inlawrev-3003	225	18	.	.	PUNCT
inlawrev-3003	226	1	second	second	ADJ
inlawrev-3003	226	2	,	,	PUNCT
inlawrev-3003	226	3	and	and	CCONJ
inlawrev-3003	226	4	perhaps	perhaps	ADV
inlawrev-3003	226	5	a	a	DET
inlawrev-3003	226	6	more	more	ADV
inlawrev-3003	226	7	attractive	attractive	ADJ
inlawrev-3003	226	8	alternative	alternative	NOUN
inlawrev-3003	226	9	,	,	PUNCT
inlawrev-3003	226	10	the	the	DET
inlawrev-3003	226	11	presiding	preside	VERB
inlawrev-3003	226	12	judge	judge	NOUN
inlawrev-3003	226	13	might	might	AUX
inlawrev-3003	226	14	consider	consider	VERB
inlawrev-3003	226	15	appointing	appoint	VERB
inlawrev-3003	226	16	a	a	DET
inlawrev-3003	226	17	neutral	neutral	ADJ
inlawrev-3003	226	18	nonpartisan	nonpartisan	ADJ
inlawrev-3003	226	19	valuation	valuation	NOUN
inlawrev-3003	226	20	expert	expert	NOUN
inlawrev-3003	226	21	as	as	ADP
inlawrev-3003	226	22	an	an	DET
inlawrev-3003	226	23	adviser	adviser	NOUN
inlawrev-3003	226	24	.	.	PUNCT
inlawrev-3003	227	1	b.	b.	PROPN
inlawrev-3003	227	2	court	court	PROPN
inlawrev-3003	227	3	-	-	PUNCT
inlawrev-3003	227	4	appointed	appoint	VERB
inlawrev-3003	227	5	experts	expert	NOUN
inlawrev-3003	227	6	many	many	ADJ
inlawrev-3003	227	7	leading	lead	VERB
inlawrev-3003	227	8	authorities	authority	NOUN
inlawrev-3003	227	9	and	and	CCONJ
inlawrev-3003	227	10	commentators	commentator	NOUN
inlawrev-3003	227	11	have	have	AUX
inlawrev-3003	227	12	recommended	recommend	VERB
inlawrev-3003	227	13	the	the	DET
inlawrev-3003	227	14	use	use	NOUN
inlawrev-3003	227	15	of	of	ADP
inlawrev-3003	227	16	neutral	neutral	ADJ
inlawrev-3003	227	17	court	court	NOUN
inlawrev-3003	227	18	-	-	PUNCT
inlawrev-3003	227	19	appointed	appoint	VERB
inlawrev-3003	227	20	experts	expert	NOUN
inlawrev-3003	227	21	as	as	ADP
inlawrev-3003	227	22	a	a	DET
inlawrev-3003	227	23	means	means	NOUN
inlawrev-3003	227	24	of	of	ADP
inlawrev-3003	227	25	remedying	remedy	VERB
inlawrev-3003	227	26	the	the	DET
inlawrev-3003	227	27	problems	problem	NOUN
inlawrev-3003	227	28	that	that	PRON
inlawrev-3003	227	29	arise	arise	VERB
inlawrev-3003	227	30	from	from	ADP
inlawrev-3003	227	31	the	the	DET
inlawrev-3003	227	32	prevailing	prevail	VERB
inlawrev-3003	227	33	use	use	NOUN
inlawrev-3003	227	34	of	of	ADP
inlawrev-3003	227	35	partisan	partisan	ADJ
inlawrev-3003	227	36	expert	expert	NOUN
inlawrev-3003	227	37	witnesses.26	witnesses.26	NOUN
inlawrev-3003	227	38	several	several	ADJ
inlawrev-3003	227	39	years	year	NOUN
inlawrev-3003	227	40	ago	ago	ADV
inlawrev-3003	227	41	,	,	PUNCT
inlawrev-3003	227	42	two	two	NUM
inlawrev-3003	227	43	commentators	commentator	NOUN
inlawrev-3003	227	44	proposed	propose	VERB
inlawrev-3003	227	45	the	the	DET
inlawrev-3003	227	46	utilization	utilization	NOUN
inlawrev-3003	227	47	of	of	ADP
inlawrev-3003	227	48	courtappointed	courtappointe	VERB
inlawrev-3003	227	49	expert	expert	ADJ
inlawrev-3003	227	50	witnesses	witness	NOUN
inlawrev-3003	227	51	in	in	ADP
inlawrev-3003	227	52	valuation	valuation	NOUN
inlawrev-3003	227	53	cases	case	NOUN
inlawrev-3003	227	54	before	before	ADP
inlawrev-3003	227	55	the	the	DET
inlawrev-3003	227	56	tax	tax	NOUN
inlawrev-3003	227	57	court	court	NOUN
inlawrev-3003	227	58	.	.	PUNCT
inlawrev-3003	228	1	27	27	NUM
inlawrev-3003	228	2	although	although	SCONJ
inlawrev-3003	228	3	the	the	DET
inlawrev-3003	228	4	tax	tax	NOUN
inlawrev-3003	228	5	court	court	NOUN
inlawrev-3003	228	6	has	have	VERB
inlawrev-3003	228	7	the	the	DET
inlawrev-3003	228	8	authority	authority	NOUN
inlawrev-3003	228	9	to	to	PART
inlawrev-3003	228	10	appoint	appoint	VERB
inlawrev-3003	228	11	nonpartisan	nonpartisan	ADJ
inlawrev-3003	228	12	expert	expert	NOUN
inlawrev-3003	228	13	witnesses,28	witnesses,28	NOUN
inlawrev-3003	228	14	to	to	ADP
inlawrev-3003	228	15	date	date	NOUN
inlawrev-3003	228	16	the	the	DET
inlawrev-3003	228	17	tax	tax	NOUN
inlawrev-3003	228	18	court	court	NOUN
inlawrev-3003	228	19	has	have	AUX
inlawrev-3003	228	20	not	not	PART
inlawrev-3003	228	21	utilized	utilize	VERB
inlawrev-3003	228	22	its	its	PRON
inlawrev-3003	228	23	power	power	NOUN
inlawrev-3003	228	24	to	to	PART
inlawrev-3003	228	25	appoint	appoint	VERB
inlawrev-3003	228	26	a	a	DET
inlawrev-3003	228	27	neutral	neutral	ADJ
inlawrev-3003	228	28	expert	expert	ADJ
inlawrev-3003	228	29	witness	witness	NOUN
inlawrev-3003	228	30	.	.	PUNCT
inlawrev-3003	229	1	numerous	numerous	ADJ
inlawrev-3003	229	2	explanations	explanation	NOUN
inlawrev-3003	229	3	could	could	AUX
inlawrev-3003	229	4	be	be	AUX
inlawrev-3003	229	5	ventured	venture	VERB
inlawrev-3003	229	6	,	,	PUNCT
inlawrev-3003	229	7	including	include	VERB
inlawrev-3003	229	8	the	the	DET
inlawrev-3003	229	9	lack	lack	NOUN
inlawrev-3003	229	10	of	of	ADP
inlawrev-3003	229	11	established	establish	VERB
inlawrev-3003	229	12	procedural	procedural	ADJ
inlawrev-3003	229	13	mechanisms	mechanism	NOUN
inlawrev-3003	229	14	;	;	PUNCT
inlawrev-3003	229	15	a	a	DET
inlawrev-3003	229	16	belief	belief	NOUN
inlawrev-3003	229	17	by	by	ADP
inlawrev-3003	229	18	25	25	NUM
inlawrev-3003	229	19	.	.	PUNCT
inlawrev-3003	230	1	for	for	ADP
inlawrev-3003	230	2	a	a	DET
inlawrev-3003	230	3	recent	recent	ADJ
inlawrev-3003	230	4	article	article	NOUN
inlawrev-3003	230	5	on	on	ADP
inlawrev-3003	230	6	choice	choice	NOUN
inlawrev-3003	230	7	of	of	ADP
inlawrev-3003	230	8	forum	forum	NOUN
inlawrev-3003	230	9	in	in	ADP
inlawrev-3003	230	10	tax	tax	NOUN
inlawrev-3003	230	11	controversies	controversy	NOUN
inlawrev-3003	230	12	,	,	PUNCT
inlawrev-3003	230	13	see	see	VERB
inlawrev-3003	230	14	nina	nina	PROPN
inlawrev-3003	230	15	j.	j.	PROPN
inlawrev-3003	230	16	crimm	crimm	PROPN
inlawrev-3003	230	17	,	,	PUNCT
inlawrev-3003	230	18	tax	tax	NOUN
inlawrev-3003	230	19	controversies	controversy	NOUN
inlawrev-3003	230	20	:	:	PUNCT
inlawrev-3003	230	21	choice	choice	NOUN
inlawrev-3003	230	22	of	of	ADP
inlawrev-3003	230	23	forum	forum	PROPN
inlawrev-3003	230	24	,	,	PUNCT
inlawrev-3003	230	25	9	9	NUM
inlawrev-3003	230	26	b.u	b.u	PROPN
inlawrev-3003	230	27	.	.	PUNCT
inlawrev-3003	230	28	j.	j.	PROPN
inlawrev-3003	230	29	tax	tax	PROPN
inlawrev-3003	230	30	law	law	PROPN
inlawrev-3003	230	31	1	1	NUM
inlawrev-3003	230	32	(	(	PUNCT
inlawrev-3003	230	33	nov	nov	PROPN
inlawrev-3003	230	34	.	.	PROPN
inlawrev-3003	230	35	1991	1991	NUM
inlawrev-3003	230	36	)	)	PUNCT
inlawrev-3003	230	37	.	.	PUNCT
inlawrev-3003	231	1	26	26	NUM
inlawrev-3003	231	2	.	.	X
inlawrev-3003	232	1	see	see	VERB
inlawrev-3003	232	2	,	,	PUNCT
inlawrev-3003	232	3	e.g.	e.g.	ADV
inlawrev-3003	232	4	,	,	PUNCT
inlawrev-3003	232	5	charles	charles	PROPN
inlawrev-3003	232	6	t.	t.	PROPN
inlawrev-3003	232	7	mccormick	mccormick	PROPN
inlawrev-3003	232	8	,	,	PUNCT
inlawrev-3003	232	9	evidence	evidence	NOUN
inlawrev-3003	232	10	35	35	NUM
inlawrev-3003	232	11	-	-	SYM
inlawrev-3003	232	12	38	38	NUM
inlawrev-3003	232	13	(	(	PUNCT
inlawrev-3003	232	14	1954	1954	NUM
inlawrev-3003	232	15	)	)	PUNCT
inlawrev-3003	232	16	;	;	PUNCT
inlawrev-3003	232	17	2	2	NUM
inlawrev-3003	232	18	john	john	PROPN
inlawrev-3003	232	19	h.	h.	PROPN
inlawrev-3003	232	20	wigmore	wigmore	PROPN
inlawrev-3003	232	21	,	,	PUNCT
inlawrev-3003	232	22	evidence	evidence	NOUN
inlawrev-3003	232	23	§	§	PROPN
inlawrev-3003	232	24	563	563	NUM
inlawrev-3003	232	25	;	;	PUNCT
inlawrev-3003	232	26	hand	hand	NOUN
inlawrev-3003	232	27	,	,	PUNCT
inlawrev-3003	232	28	supra	supra	PROPN
inlawrev-3003	232	29	note	note	NOUN
inlawrev-3003	232	30	4	4	NUM
inlawrev-3003	232	31	,	,	PUNCT
inlawrev-3003	232	32	at	at	ADP
inlawrev-3003	232	33	56	56	NUM
inlawrev-3003	232	34	;	;	PUNCT
inlawrev-3003	232	35	roger	roger	PROPN
inlawrev-3003	232	36	a.	a.	NOUN
inlawrev-3003	232	37	pies	pies	PROPN
inlawrev-3003	232	38	and	and	CCONJ
inlawrev-3003	232	39	david	david	PROPN
inlawrev-3003	232	40	j.	j.	PROPN
inlawrev-3003	232	41	fischer	fischer	PROPN
inlawrev-3003	232	42	,	,	PUNCT
inlawrev-3003	232	43	why	why	SCONJ
inlawrev-3003	232	44	not	not	PART
inlawrev-3003	232	45	court	court	NOUN
inlawrev-3003	232	46	appointed	appoint	VERB
inlawrev-3003	232	47	experts	expert	NOUN
inlawrev-3003	232	48	?	?	PUNCT
inlawrev-3003	232	49	,	,	PUNCT
inlawrev-3003	232	50	40	40	NUM
inlawrev-3003	232	51	tax	tax	NOUN
inlawrev-3003	232	52	notes	note	NOUN
inlawrev-3003	232	53	303	303	NUM
inlawrev-3003	232	54	(	(	PUNCT
inlawrev-3003	232	55	july	july	PROPN
inlawrev-3003	232	56	18	18	NUM
inlawrev-3003	232	57	,	,	PUNCT
inlawrev-3003	232	58	1988	1988	NUM
inlawrev-3003	232	59	)	)	PUNCT
inlawrev-3003	232	60	;	;	PUNCT
inlawrev-3003	232	61	van	van	PROPN
inlawrev-3003	232	62	dusen	dusen	PROPN
inlawrev-3003	232	63	,	,	PUNCT
inlawrev-3003	232	64	supra	supra	PROPN
inlawrev-3003	232	65	note	note	PROPN
inlawrev-3003	232	66	8	8	NUM
inlawrev-3003	232	67	,	,	PUNCT
inlawrev-3003	232	68	at	at	ADP
inlawrev-3003	232	69	498	498	NUM
inlawrev-3003	232	70	.	.	PUNCT
inlawrev-3003	233	1	27	27	NUM
inlawrev-3003	233	2	.	.	PUNCT
inlawrev-3003	234	1	pies	pie	NOUN
inlawrev-3003	234	2	and	and	CCONJ
inlawrev-3003	234	3	fischer	fischer	PROPN
inlawrev-3003	234	4	,	,	PUNCT
inlawrev-3003	234	5	supra	supra	PROPN
inlawrev-3003	234	6	note	note	NOUN
inlawrev-3003	234	7	26	26	NUM
inlawrev-3003	234	8	.	.	PUNCT
inlawrev-3003	234	9	28	28	NUM
inlawrev-3003	234	10	.	.	PUNCT
inlawrev-3003	234	11	pursuant	pursuant	VERB
inlawrev-3003	234	12	to	to	PART
inlawrev-3003	234	13	rule	rule	VERB
inlawrev-3003	234	14	706(a	706(a	PROPN
inlawrev-3003	234	15	)	)	PUNCT
inlawrev-3003	234	16	of	of	ADP
inlawrev-3003	234	17	the	the	DET
inlawrev-3003	234	18	federal	federal	ADJ
inlawrev-3003	234	19	rules	rule	NOUN
inlawrev-3003	234	20	of	of	ADP
inlawrev-3003	234	21	evidence	evidence	NOUN
inlawrev-3003	234	22	,	,	PUNCT
inlawrev-3003	234	23	a	a	DET
inlawrev-3003	234	24	united	united	PROPN
inlawrev-3003	234	25	states	states	PROPN
inlawrev-3003	234	26	court	court	NOUN
inlawrev-3003	234	27	may	may	AUX
inlawrev-3003	234	28	appoint	appoint	VERB
inlawrev-3003	234	29	expert	expert	NOUN
inlawrev-3003	234	30	witnesses	witness	NOUN
inlawrev-3003	234	31	agreed	agree	VERB
inlawrev-3003	234	32	to	to	ADP
inlawrev-3003	234	33	by	by	ADP
inlawrev-3003	234	34	the	the	DET
inlawrev-3003	234	35	parties	party	NOUN
inlawrev-3003	234	36	or	or	CCONJ
inlawrev-3003	234	37	of	of	ADP
inlawrev-3003	234	38	its	its	PRON
inlawrev-3003	234	39	own	own	ADJ
inlawrev-3003	234	40	selection	selection	NOUN
inlawrev-3003	234	41	.	.	PUNCT
inlawrev-3003	235	1	fed	fed	PROPN
inlawrev-3003	235	2	.	.	PUNCT
inlawrev-3003	236	1	r.	r.	PROPN
inlawrev-3003	236	2	evid	evid	PROPN
inlawrev-3003	236	3	.	.	PUNCT
inlawrev-3003	237	1	706(a	706(a	NUM
inlawrev-3003	237	2	)	)	PUNCT
inlawrev-3003	237	3	.	.	PUNCT
inlawrev-3003	238	1	the	the	DET
inlawrev-3003	238	2	federal	federal	ADJ
inlawrev-3003	238	3	rules	rule	NOUN
inlawrev-3003	238	4	of	of	ADP
inlawrev-3003	238	5	evidence	evidence	NOUN
inlawrev-3003	238	6	are	be	AUX
inlawrev-3003	238	7	applicable	applicable	ADJ
inlawrev-3003	238	8	to	to	ADP
inlawrev-3003	238	9	the	the	DET
inlawrev-3003	238	10	tax	tax	NOUN
inlawrev-3003	238	11	court	court	NOUN
inlawrev-3003	238	12	pursuant	pursuant	NOUN
inlawrev-3003	238	13	to	to	ADP
inlawrev-3003	238	14	i.r.c	i.r.c	NOUN
inlawrev-3003	238	15	.	.	PUNCT
inlawrev-3003	239	1	§	§	PROPN
inlawrev-3003	239	2	7453	7453	NUM
inlawrev-3003	239	3	(	(	PUNCT
inlawrev-3003	239	4	1988	1988	NUM
inlawrev-3003	239	5	)	)	PUNCT
inlawrev-3003	239	6	and	and	CCONJ
inlawrev-3003	239	7	tax	tax	NOUN
inlawrev-3003	239	8	ct	ct	PROPN
inlawrev-3003	239	9	.	.	PUNCT
inlawrev-3003	240	1	r.	r.	PROPN
inlawrev-3003	240	2	143(a	143(a	PROPN
inlawrev-3003	240	3	)	)	PUNCT
inlawrev-3003	240	4	.	.	PUNCT
inlawrev-3003	241	1	see	see	VERB
inlawrev-3003	241	2	holland	holland	PROPN
inlawrev-3003	241	3	v.	v.	PROPN
inlawrev-3003	241	4	commissioner	commissioner	PROPN
inlawrev-3003	241	5	,	,	PUNCT
inlawrev-3003	241	6	835	835	NUM
inlawrev-3003	241	7	f.2d	f.2d	NUM
inlawrev-3003	241	8	675	675	NUM
inlawrev-3003	241	9	(	(	PUNCT
inlawrev-3003	241	10	6th	6th	ADJ
inlawrev-3003	241	11	cir	cir	NOUN
inlawrev-3003	241	12	.	.	PUNCT
inlawrev-3003	241	13	1987	1987	NUM
inlawrev-3003	241	14	)	)	PUNCT
inlawrev-3003	241	15	,	,	PUNCT
inlawrev-3003	241	16	in	in	ADP
inlawrev-3003	241	17	which	which	PRON
inlawrev-3003	241	18	the	the	DET
inlawrev-3003	241	19	taxpayer	taxpayer	NOUN
inlawrev-3003	241	20	complained	complain	VERB
inlawrev-3003	241	21	that	that	SCONJ
inlawrev-3003	241	22	the	the	DET
inlawrev-3003	241	23	tax	tax	NOUN
inlawrev-3003	241	24	court	court	NOUN
inlawrev-3003	241	25	did	do	AUX
inlawrev-3003	241	26	not	not	PART
inlawrev-3003	241	27	follow	follow	VERB
inlawrev-3003	241	28	the	the	DET
inlawrev-3003	241	29	requirements	requirement	NOUN
inlawrev-3003	241	30	of	of	ADP
inlawrev-3003	241	31	rule	rule	NOUN
inlawrev-3003	241	32	706	706	NUM
inlawrev-3003	241	33	in	in	ADP
inlawrev-3003	241	34	acquiring	acquire	VERB
inlawrev-3003	241	35	a	a	DET
inlawrev-3003	241	36	court	court	NOUN
inlawrev-3003	241	37	-	-	PUNCT
inlawrev-3003	241	38	appointed	appoint	VERB
inlawrev-3003	241	39	handwriting	handwriting	NOUN
inlawrev-3003	241	40	expert	expert	NOUN
inlawrev-3003	241	41	.	.	PUNCT
inlawrev-3003	242	1	i	i	PRON
inlawrev-3003	242	2	d.	d.	VERB
inlawrev-3003	242	3	the	the	DET
inlawrev-3003	242	4	sixth	sixth	ADJ
inlawrev-3003	242	5	circuit	circuit	NOUN
inlawrev-3003	242	6	found	find	VERB
inlawrev-3003	242	7	that	that	SCONJ
inlawrev-3003	242	8	the	the	DET
inlawrev-3003	242	9	tax	tax	NOUN
inlawrev-3003	242	10	court	court	NOUN
inlawrev-3003	242	11	did	do	AUX
inlawrev-3003	242	12	not	not	PART
inlawrev-3003	242	13	appoint	appoint	VERB
inlawrev-3003	242	14	an	an	DET
inlawrev-3003	242	15	expert	expert	ADJ
inlawrev-3003	242	16	witness	witness	NOUN
inlawrev-3003	242	17	,	,	PUNCT
inlawrev-3003	242	18	but	but	CCONJ
inlawrev-3003	242	19	rather	rather	ADV
inlawrev-3003	242	20	suggested	suggest	VERB
inlawrev-3003	242	21	that	that	SCONJ
inlawrev-3003	242	22	the	the	DET
inlawrev-3003	242	23	internal	internal	ADJ
inlawrev-3003	242	24	revenue	revenue	NOUN
inlawrev-3003	242	25	service	service	NOUN
inlawrev-3003	242	26	call	call	VERB
inlawrev-3003	242	27	a	a	DET
inlawrev-3003	242	28	handwriting	handwriting	NOUN
inlawrev-3003	242	29	expert	expert	NOUN
inlawrev-3003	242	30	.	.	PUNCT
inlawrev-3003	243	1	i	i	PRON
inlawrev-3003	243	2	d.	d.	PROPN
inlawrev-3003	243	3	the	the	DET
inlawrev-3003	243	4	appellate	appellate	ADJ
inlawrev-3003	243	5	court	court	NOUN
inlawrev-3003	243	6	apparently	apparently	ADV
inlawrev-3003	243	7	recognized	recognize	VERB
inlawrev-3003	243	8	the	the	DET
inlawrev-3003	243	9	authority	authority	NOUN
inlawrev-3003	243	10	of	of	ADP
inlawrev-3003	243	11	the	the	DET
inlawrev-3003	243	12	tax	tax	NOUN
inlawrev-3003	243	13	court	court	NOUN
inlawrev-3003	243	14	to	to	PART
inlawrev-3003	243	15	appoint	appoint	VERB
inlawrev-3003	243	16	an	an	DET
inlawrev-3003	243	17	expert	expert	ADJ
inlawrev-3003	243	18	witness	witness	NOUN
inlawrev-3003	243	19	.	.	PUNCT
inlawrev-3003	244	1	i	i	PRON
inlawrev-3003	244	2	d.	d.	PROPN
inlawrev-3003	244	3	56	56	NUM
inlawrev-3003	244	4	indiana	indiana	PROPN
inlawrev-3003	244	5	law	law	PROPN
inlawrev-3003	244	6	review	review	NOUN
inlawrev-3003	244	7	[	[	X
inlawrev-3003	244	8	vol	vol	NOUN
inlawrev-3003	244	9	.	.	PUNCT
inlawrev-3003	244	10	26:41	26:41	NUM
inlawrev-3003	244	11	presiding	preside	VERB
inlawrev-3003	244	12	judges	judge	NOUN
inlawrev-3003	244	13	that	that	SCONJ
inlawrev-3003	244	14	they	they	PRON
inlawrev-3003	244	15	should	should	AUX
inlawrev-3003	244	16	not	not	PART
inlawrev-3003	244	17	be	be	AUX
inlawrev-3003	244	18	actively	actively	ADV
inlawrev-3003	244	19	involved	involve	VERB
inlawrev-3003	244	20	in	in	ADP
inlawrev-3003	244	21	recruiting	recruit	VERB
inlawrev-3003	244	22	even	even	ADV
inlawrev-3003	244	23	nonpartisan	nonpartisan	ADJ
inlawrev-3003	244	24	expert	expert	ADJ
inlawrev-3003	244	25	witnesses	witness	NOUN
inlawrev-3003	244	26	;	;	PUNCT
inlawrev-3003	244	27	and	and	CCONJ
inlawrev-3003	244	28	uncertainty	uncertainty	NOUN
inlawrev-3003	244	29	over	over	ADP
inlawrev-3003	244	30	means	mean	NOUN
inlawrev-3003	244	31	to	to	PART
inlawrev-3003	244	32	assess	assess	VERB
inlawrev-3003	244	33	the	the	DET
inlawrev-3003	244	34	expert	expert	NOUN
inlawrev-3003	244	35	's	's	PART
inlawrev-3003	244	36	costs	cost	NOUN
inlawrev-3003	244	37	against	against	ADP
inlawrev-3003	244	38	the	the	DET
inlawrev-3003	244	39	parties.29	parties.29	PROPN
inlawrev-3003	244	40	c.	c.	PROPN
inlawrev-3003	244	41	voluntary	voluntary	ADJ
inlawrev-3003	244	42	binding	bind	VERB
inlawrev-3003	244	43	arbitration	arbitration	NOUN
inlawrev-3003	244	44	1	1	NUM
inlawrev-3003	244	45	.	.	PUNCT
inlawrev-3003	244	46	tax	tax	NOUN
inlawrev-3003	244	47	court	court	NOUN
inlawrev-3003	244	48	rule	rule	VERB
inlawrev-3003	244	49	124	124	NUM
inlawrev-3003	244	50	.	.	PUNCT
inlawrev-3003	244	51	—	—	PUNCT
inlawrev-3003	245	1	in	in	ADP
inlawrev-3003	245	2	1989	1989	NUM
inlawrev-3003	245	3	,	,	PUNCT
inlawrev-3003	245	4	the	the	DET
inlawrev-3003	245	5	tax	tax	NOUN
inlawrev-3003	245	6	court	court	NOUN
inlawrev-3003	245	7	adopted	adopt	VERB
inlawrev-3003	245	8	tax	tax	NOUN
inlawrev-3003	245	9	court	court	NOUN
inlawrev-3003	245	10	rule	rule	NOUN
inlawrev-3003	245	11	124	124	NUM
inlawrev-3003	245	12	,	,	PUNCT
inlawrev-3003	245	13	which	which	PRON
inlawrev-3003	245	14	permits	permit	VERB
inlawrev-3003	245	15	parties	party	NOUN
inlawrev-3003	245	16	to	to	PART
inlawrev-3003	245	17	file	file	VERB
inlawrev-3003	245	18	jointly	jointly	ADV
inlawrev-3003	245	19	a	a	DET
inlawrev-3003	245	20	motion	motion	NOUN
inlawrev-3003	245	21	that	that	SCONJ
inlawrev-3003	245	22	any	any	DET
inlawrev-3003	245	23	factual	factual	ADJ
inlawrev-3003	245	24	issue	issue	NOUN
inlawrev-3003	245	25	in	in	ADP
inlawrev-3003	245	26	dispute	dispute	NOUN
inlawrev-3003	245	27	be	be	AUX
inlawrev-3003	245	28	resolved	resolve	VERB
inlawrev-3003	245	29	through	through	ADP
inlawrev-3003	245	30	court	court	NOUN
inlawrev-3003	245	31	-	-	PUNCT
inlawrev-3003	245	32	supervised	supervise	VERB
inlawrev-3003	245	33	voluntary	voluntary	ADJ
inlawrev-3003	245	34	binding	bind	VERB
inlawrev-3003	245	35	arbitration	arbitration	NOUN
inlawrev-3003	245	36	.	.	PUNCT
inlawrev-3003	246	1	30	30	NUM
inlawrev-3003	246	2	to	to	ADP
inlawrev-3003	246	3	date	date	NOUN
inlawrev-3003	246	4	,	,	PUNCT
inlawrev-3003	246	5	the	the	DET
inlawrev-3003	246	6	rule	rule	NOUN
inlawrev-3003	246	7	has	have	AUX
inlawrev-3003	246	8	not	not	PART
inlawrev-3003	246	9	been	be	AUX
inlawrev-3003	246	10	utilized	utilize	VERB
inlawrev-3003	246	11	for	for	ADP
inlawrev-3003	246	12	the	the	DET
inlawrev-3003	246	13	arbitration	arbitration	NOUN
inlawrev-3003	246	14	of	of	ADP
inlawrev-3003	246	15	tax	tax	NOUN
inlawrev-3003	246	16	controversies	controversy	NOUN
inlawrev-3003	246	17	involving	involve	VERB
inlawrev-3003	246	18	a	a	DET
inlawrev-3003	246	19	valuation	valuation	NOUN
inlawrev-3003	246	20	issue	issue	NOUN
inlawrev-3003	246	21	.	.	PUNCT
inlawrev-3003	247	1	there	there	PRON
inlawrev-3003	247	2	are	be	VERB
inlawrev-3003	247	3	some	some	DET
inlawrev-3003	247	4	basic	basic	ADJ
inlawrev-3003	247	5	procedures	procedure	NOUN
inlawrev-3003	247	6	and	and	CCONJ
inlawrev-3003	247	7	minimum	minimum	NOUN
inlawrev-3003	247	8	requirements	requirement	NOUN
inlawrev-3003	247	9	established	establish	VERB
inlawrev-3003	247	10	by	by	ADP
inlawrev-3003	247	11	rule	rule	NOUN
inlawrev-3003	247	12	124	124	NUM
inlawrev-3003	247	13	for	for	ADP
inlawrev-3003	247	14	its	its	PRON
inlawrev-3003	247	15	use	use	NOUN
inlawrev-3003	247	16	.	.	PUNCT
inlawrev-3003	248	1	the	the	DET
inlawrev-3003	248	2	rule	rule	NOUN
inlawrev-3003	248	3	addresses	address	VERB
inlawrev-3003	248	4	the	the	DET
inlawrev-3003	248	5	obligations	obligation	NOUN
inlawrev-3003	248	6	and	and	CCONJ
inlawrev-3003	248	7	duties	duty	NOUN
inlawrev-3003	248	8	of	of	ADP
inlawrev-3003	248	9	the	the	DET
inlawrev-3003	248	10	parties	party	NOUN
inlawrev-3003	248	11	and	and	CCONJ
inlawrev-3003	248	12	the	the	DET
inlawrev-3003	248	13	court	court	NOUN
inlawrev-3003	248	14	only	only	ADV
inlawrev-3003	248	15	;	;	PUNCT
inlawrev-3003	248	16	it	it	PRON
inlawrev-3003	248	17	does	do	AUX
inlawrev-3003	248	18	not	not	PART
inlawrev-3003	248	19	speak	speak	VERB
inlawrev-3003	248	20	to	to	ADP
inlawrev-3003	248	21	the	the	DET
inlawrev-3003	248	22	procedures	procedure	NOUN
inlawrev-3003	248	23	and	and	CCONJ
inlawrev-3003	248	24	standards	standard	NOUN
inlawrev-3003	248	25	to	to	PART
inlawrev-3003	248	26	be	be	AUX
inlawrev-3003	248	27	utilized	utilize	VERB
inlawrev-3003	248	28	by	by	ADP
inlawrev-3003	248	29	the	the	DET
inlawrev-3003	248	30	arbitrator	arbitrator	NOUN
inlawrev-3003	248	31	.	.	PUNCT
inlawrev-3003	249	1	in	in	ADP
inlawrev-3003	249	2	accordance	accordance	NOUN
inlawrev-3003	249	3	with	with	ADP
inlawrev-3003	249	4	rule	rule	NOUN
inlawrev-3003	249	5	124	124	NUM
inlawrev-3003	249	6	,	,	PUNCT
inlawrev-3003	249	7	the	the	DET
inlawrev-3003	249	8	parties	party	NOUN
inlawrev-3003	249	9	may	may	AUX
inlawrev-3003	249	10	move	move	VERB
inlawrev-3003	249	11	for	for	ADP
inlawrev-3003	249	12	binding	bind	VERB
inlawrev-3003	249	13	arbitration	arbitration	NOUN
inlawrev-3003	249	14	at	at	ADP
inlawrev-3003	249	15	any	any	DET
inlawrev-3003	249	16	time	time	NOUN
inlawrev-3003	249	17	after	after	SCONJ
inlawrev-3003	249	18	the	the	DET
inlawrev-3003	249	19	case	case	NOUN
inlawrev-3003	249	20	is	be	AUX
inlawrev-3003	249	21	deemed	deem	VERB
inlawrev-3003	249	22	at	at	ADP
inlawrev-3003	249	23	issue	issue	NOUN
inlawrev-3003	249	24	under	under	ADP
inlawrev-3003	249	25	tax	tax	NOUN
inlawrev-3003	249	26	court	court	NOUN
inlawrev-3003	249	27	rule	rule	NOUN
inlawrev-3003	249	28	38	38	NUM
inlawrev-3003	249	29	and	and	CCONJ
inlawrev-3003	249	30	before	before	ADP
inlawrev-3003	249	31	trial	trial	NOUN
inlawrev-3003	249	32	.	.	PUNCT
inlawrev-3003	250	1	31	31	NUM
inlawrev-3003	251	1	upon	upon	SCONJ
inlawrev-3003	251	2	receipt	receipt	NOUN
inlawrev-3003	251	3	of	of	ADP
inlawrev-3003	251	4	the	the	DET
inlawrev-3003	251	5	motion	motion	NOUN
inlawrev-3003	251	6	,	,	PUNCT
inlawrev-3003	251	7	the	the	DET
inlawrev-3003	251	8	chief	chief	ADJ
inlawrev-3003	251	9	judge	judge	NOUN
inlawrev-3003	251	10	will	will	AUX
inlawrev-3003	251	11	assign	assign	VERB
inlawrev-3003	251	12	the	the	DET
inlawrev-3003	251	13	case	case	NOUN
inlawrev-3003	251	14	to	to	ADP
inlawrev-3003	251	15	a	a	DET
inlawrev-3003	251	16	judge	judge	NOUN
inlawrev-3003	251	17	or	or	CCONJ
inlawrev-3003	251	18	special	special	ADJ
inlawrev-3003	251	19	trial	trial	NOUN
inlawrev-3003	251	20	judge	judge	NOUN
inlawrev-3003	251	21	for	for	ADP
inlawrev-3003	251	22	disposition	disposition	NOUN
inlawrev-3003	251	23	of	of	ADP
inlawrev-3003	251	24	the	the	DET
inlawrev-3003	251	25	motion	motion	NOUN
inlawrev-3003	251	26	and	and	CCONJ
inlawrev-3003	251	27	supervision	supervision	NOUN
inlawrev-3003	251	28	of	of	ADP
inlawrev-3003	251	29	the	the	DET
inlawrev-3003	251	30	arbitration	arbitration	NOUN
inlawrev-3003	251	31	.	.	PUNCT
inlawrev-3003	252	1	32	32	NUM
inlawrev-3003	253	1	the	the	DET
inlawrev-3003	253	2	procedure	procedure	NOUN
inlawrev-3003	253	3	required	require	VERB
inlawrev-3003	253	4	by	by	ADP
inlawrev-3003	253	5	the	the	DET
inlawrev-3003	253	6	rule	rule	NOUN
inlawrev-3003	253	7	requires	require	VERB
inlawrev-3003	253	8	that	that	SCONJ
inlawrev-3003	253	9	both	both	DET
inlawrev-3003	253	10	parties	party	NOUN
inlawrev-3003	253	11	or	or	CCONJ
inlawrev-3003	253	12	their	their	PRON
inlawrev-3003	253	13	counsel	counsel	NOUN
inlawrev-3003	253	14	execute	execute	VERB
inlawrev-3003	253	15	a	a	DET
inlawrev-3003	253	16	stipulation	stipulation	NOUN
inlawrev-3003	253	17	that	that	PRON
inlawrev-3003	253	18	specifies	specify	VERB
inlawrev-3003	253	19	:	:	PUNCT
inlawrev-3003	253	20	(	(	PUNCT
inlawrev-3003	253	21	1	1	X
inlawrev-3003	253	22	)	)	PUNCT
inlawrev-3003	253	23	a	a	DET
inlawrev-3003	253	24	statement	statement	NOUN
inlawrev-3003	253	25	of	of	ADP
inlawrev-3003	253	26	the	the	DET
inlawrev-3003	253	27	issues	issue	NOUN
inlawrev-3003	253	28	to	to	PART
inlawrev-3003	253	29	be	be	AUX
inlawrev-3003	253	30	resolved	resolve	VERB
inlawrev-3003	253	31	by	by	ADP
inlawrev-3003	253	32	arbitration	arbitration	NOUN
inlawrev-3003	253	33	;	;	PUNCT
inlawrev-3003	253	34	(	(	PUNCT
inlawrev-3003	253	35	2	2	X
inlawrev-3003	253	36	)	)	PUNCT
inlawrev-3003	253	37	the	the	DET
inlawrev-3003	253	38	agreement	agreement	NOUN
inlawrev-3003	253	39	of	of	ADP
inlawrev-3003	253	40	the	the	DET
inlawrev-3003	253	41	parties	party	NOUN
inlawrev-3003	253	42	to	to	PART
inlawrev-3003	253	43	be	be	AUX
inlawrev-3003	253	44	bound	bind	VERB
inlawrev-3003	253	45	by	by	ADP
inlawrev-3003	253	46	the	the	DET
inlawrev-3003	253	47	findings	finding	NOUN
inlawrev-3003	253	48	of	of	ADP
inlawrev-3003	253	49	the	the	DET
inlawrev-3003	253	50	arbitrator	arbitrator	NOUN
inlawrev-3003	253	51	;	;	PUNCT
inlawrev-3003	253	52	29	29	NUM
inlawrev-3003	253	53	.	.	PUNCT
inlawrev-3003	254	1	as	as	ADP
inlawrev-3003	254	2	to	to	ADP
inlawrev-3003	254	3	the	the	DET
inlawrev-3003	254	4	assessment	assessment	NOUN
inlawrev-3003	254	5	of	of	ADP
inlawrev-3003	254	6	costs	cost	NOUN
inlawrev-3003	254	7	for	for	ADP
inlawrev-3003	254	8	an	an	DET
inlawrev-3003	254	9	expert	expert	NOUN
inlawrev-3003	254	10	,	,	PUNCT
inlawrev-3003	254	11	see	see	VERB
inlawrev-3003	254	12	fed	fed	PROPN
inlawrev-3003	254	13	.	.	PUNCT
inlawrev-3003	255	1	r.	r.	PROPN
inlawrev-3003	255	2	evid	evid	PROPN
inlawrev-3003	255	3	.	.	PUNCT
inlawrev-3003	256	1	706(b	706(b	NUM
inlawrev-3003	256	2	)	)	PUNCT
inlawrev-3003	256	3	;	;	PUNCT
inlawrev-3003	256	4	united	united	PROPN
inlawrev-3003	256	5	states	states	PROPN
inlawrev-3003	256	6	v.	v.	ADP
inlawrev-3003	256	7	means	mean	NOUN
inlawrev-3003	256	8	,	,	PUNCT
inlawrev-3003	256	9	858	858	NUM
inlawrev-3003	256	10	f.2d	f.2d	NOUN
inlawrev-3003	256	11	404	404	NUM
inlawrev-3003	256	12	(	(	PUNCT
inlawrev-3003	256	13	d.c	d.c	PROPN
inlawrev-3003	256	14	.	.	PROPN
inlawrev-3003	256	15	cir	cir	PROPN
inlawrev-3003	256	16	.	.	PROPN
inlawrev-3003	256	17	1988	1988	NUM
inlawrev-3003	256	18	)	)	PUNCT
inlawrev-3003	256	19	;	;	PUNCT
inlawrev-3003	256	20	united	united	PROPN
inlawrev-3003	256	21	states	states	PROPN
inlawrev-3003	256	22	marshal	marshal	PROPN
inlawrev-3003	256	23	serv	serv	X
inlawrev-3003	256	24	.	.	PUNCT
inlawrev-3003	257	1	v.	v.	ADP
inlawrev-3003	257	2	means	mean	NOUN
inlawrev-3003	257	3	,	,	PUNCT
inlawrev-3003	257	4	724	724	NUM
inlawrev-3003	257	5	f.2d	f.2d	NUM
inlawrev-3003	257	6	642	642	NUM
inlawrev-3003	257	7	(	(	PUNCT
inlawrev-3003	257	8	5th	5th	ADJ
inlawrev-3003	257	9	cir	cir	NOUN
inlawrev-3003	257	10	.	.	PROPN
inlawrev-3003	257	11	1983	1983	NUM
inlawrev-3003	257	12	)	)	PUNCT
inlawrev-3003	257	13	,	,	PUNCT
inlawrev-3003	257	14	aff'd	aff'd	VERB
inlawrev-3003	257	15	on	on	ADP
inlawrev-3003	257	16	reh'g	reh'g	NOUN
inlawrev-3003	257	17	,	,	PUNCT
inlawrev-3003	257	18	741	741	NUM
inlawrev-3003	257	19	f.2d	f.2d	NOUN
inlawrev-3003	257	20	1053	1053	NUM
inlawrev-3003	257	21	(	(	PUNCT
inlawrev-3003	257	22	8th	8th	ADJ
inlawrev-3003	257	23	cir	cir	NOUN
inlawrev-3003	257	24	.	.	PUNCT
inlawrev-3003	257	25	1984	1984	NUM
inlawrev-3003	257	26	)	)	PUNCT
inlawrev-3003	257	27	;	;	PUNCT
inlawrev-3003	257	28	united	united	PROPN
inlawrev-3003	257	29	states	states	PROPN
inlawrev-3003	257	30	v.	v.	PROPN
inlawrev-3003	257	31	r.j	r.j	PROPN
inlawrev-3003	257	32	.	.	PROPN
inlawrev-3003	257	33	reynolds	reynolds	PROPN
inlawrev-3003	257	34	,	,	PUNCT
inlawrev-3003	257	35	416	416	NUM
inlawrev-3003	257	36	f.	f.	PROPN
inlawrev-3003	257	37	supp	supp	PROPN
inlawrev-3003	257	38	.	.	PUNCT
inlawrev-3003	258	1	313	313	NUM
inlawrev-3003	258	2	(	(	PUNCT
inlawrev-3003	258	3	d.n.j	d.n.j	PROPN
inlawrev-3003	258	4	.	.	PROPN
inlawrev-3003	258	5	1976	1976	NUM
inlawrev-3003	258	6	)	)	PUNCT
inlawrev-3003	258	7	;	;	PUNCT
inlawrev-3003	259	1	united	united	PROPN
inlawrev-3003	259	2	states	states	PROPN
inlawrev-3003	259	3	ex	ex	PROPN
inlawrev-3003	259	4	.	.	PROPN
inlawrev-3003	259	5	rel	rel	PROPN
inlawrev-3003	259	6	.	.	PUNCT
inlawrev-3003	260	1	t.v.a	t.v.a	PROPN
inlawrev-3003	260	2	.	.	PUNCT
inlawrev-3003	261	1	v.	v.	ADP
inlawrev-3003	261	2	109	109	NUM
inlawrev-3003	261	3	acres	acre	NOUN
inlawrev-3003	261	4	of	of	ADP
inlawrev-3003	261	5	land	land	NOUN
inlawrev-3003	261	6	,	,	PUNCT
inlawrev-3003	261	7	404	404	NUM
inlawrev-3003	261	8	f.	f.	PROPN
inlawrev-3003	261	9	supp	supp	PROPN
inlawrev-3003	261	10	.	.	PUNCT
inlawrev-3003	262	1	1392	1392	NUM
inlawrev-3003	262	2	(	(	PUNCT
inlawrev-3003	262	3	e.d	e.d	PROPN
inlawrev-3003	262	4	.	.	PROPN
inlawrev-3003	262	5	tenn	tenn	PROPN
inlawrev-3003	262	6	.	.	PROPN
inlawrev-3003	262	7	1975	1975	NUM
inlawrev-3003	262	8	)	)	PUNCT
inlawrev-3003	262	9	;	;	PUNCT
inlawrev-3003	262	10	pies	pie	NOUN
inlawrev-3003	262	11	and	and	CCONJ
inlawrev-3003	262	12	fischer	fischer	NOUN
inlawrev-3003	262	13	,	,	PUNCT
inlawrev-3003	262	14	supra	supra	PROPN
inlawrev-3003	262	15	note	note	PROPN
inlawrev-3003	262	16	25	25	NUM
inlawrev-3003	262	17	,	,	PUNCT
inlawrev-3003	262	18	at	at	ADP
inlawrev-3003	262	19	307	307	NUM
inlawrev-3003	262	20	.	.	PUNCT
inlawrev-3003	262	21	30	30	NUM
inlawrev-3003	262	22	.	.	PUNCT
inlawrev-3003	263	1	the	the	DET
inlawrev-3003	263	2	official	official	ADJ
inlawrev-3003	263	3	note	note	NOUN
inlawrev-3003	263	4	to	to	ADP
inlawrev-3003	263	5	tax	tax	NOUN
inlawrev-3003	263	6	court	court	NOUN
inlawrev-3003	263	7	rule	rule	NOUN
inlawrev-3003	263	8	124	124	NUM
inlawrev-3003	263	9	,	,	PUNCT
inlawrev-3003	263	10	indicates	indicate	VERB
inlawrev-3003	263	11	that	that	SCONJ
inlawrev-3003	263	12	the	the	DET
inlawrev-3003	263	13	court	court	NOUN
inlawrev-3003	263	14	considers	consider	VERB
inlawrev-3003	263	15	voluntary	voluntary	ADJ
inlawrev-3003	263	16	binding	bind	VERB
inlawrev-3003	263	17	arbitration	arbitration	NOUN
inlawrev-3003	263	18	particularly	particularly	ADV
inlawrev-3003	263	19	appropriate	appropriate	ADJ
inlawrev-3003	263	20	in	in	ADP
inlawrev-3003	263	21	valuation	valuation	NOUN
inlawrev-3003	263	22	cases	case	NOUN
inlawrev-3003	263	23	.	.	PUNCT
inlawrev-3003	264	1	tax	tax	NOUN
inlawrev-3003	264	2	ct	ct	PROPN
inlawrev-3003	264	3	.	.	PUNCT
inlawrev-3003	265	1	r.	r.	PROPN
inlawrev-3003	265	2	124	124	NUM
inlawrev-3003	265	3	official	official	ADJ
inlawrev-3003	265	4	note	note	NOUN
inlawrev-3003	266	1	[	[	X
inlawrev-3003	266	2	hereinafter	hereinafter	NOUN
inlawrev-3003	266	3	official	official	ADJ
inlawrev-3003	266	4	note	note	NOUN
inlawrev-3003	266	5	]	]	X
inlawrev-3003	266	6	.	.	PUNCT
inlawrev-3003	267	1	chief	chief	PROPN
inlawrev-3003	267	2	justice	justice	PROPN
inlawrev-3003	267	3	arthur	arthur	PROPN
inlawrev-3003	267	4	l.	l.	PROPN
inlawrev-3003	267	5	nims	nims	PROPN
inlawrev-3003	267	6	remarked	remark	VERB
inlawrev-3003	267	7	that	that	SCONJ
inlawrev-3003	267	8	tax	tax	NOUN
inlawrev-3003	267	9	court	court	NOUN
inlawrev-3003	267	10	rule	rule	NOUN
inlawrev-3003	267	11	124	124	NUM
inlawrev-3003	267	12	is	be	AUX
inlawrev-3003	267	13	not	not	PART
inlawrev-3003	267	14	"	"	PUNCT
inlawrev-3003	267	15	intended	intend	VERB
inlawrev-3003	267	16	absolutely	absolutely	ADV
inlawrev-3003	267	17	to	to	PART
inlawrev-3003	267	18	preclude	preclude	VERB
inlawrev-3003	267	19	voluntary	voluntary	ADJ
inlawrev-3003	267	20	wow	wow	ADV
inlawrev-3003	267	21	-	-	PUNCT
inlawrev-3003	267	22	binding	bind	VERB
inlawrev-3003	267	23	arbitration	arbitration	NOUN
inlawrev-3003	267	24	.	.	PUNCT
inlawrev-3003	267	25	"	"	PUNCT
inlawrev-3003	268	1	bna	bna	PROPN
inlawrev-3003	268	2	daily	daily	ADJ
inlawrev-3003	268	3	tax	tax	NOUN
inlawrev-3003	268	4	report	report	NOUN
inlawrev-3003	268	5	,	,	PUNCT
inlawrev-3003	268	6	no	no	INTJ
inlawrev-3003	268	7	.	.	NOUN
inlawrev-3003	268	8	8	8	NUM
inlawrev-3003	268	9	,	,	PUNCT
inlawrev-3003	268	10	s-41	s-41	PROPN
inlawrev-3003	268	11	(	(	PUNCT
inlawrev-3003	268	12	january	january	PROPN
inlawrev-3003	268	13	13	13	NUM
inlawrev-3003	268	14	,	,	PUNCT
inlawrev-3003	268	15	1992	1992	NUM
inlawrev-3003	268	16	)	)	PUNCT
inlawrev-3003	268	17	(	(	PUNCT
inlawrev-3003	268	18	emphasis	emphasis	NOUN
inlawrev-3003	268	19	added	add	VERB
inlawrev-3003	268	20	)	)	PUNCT
inlawrev-3003	268	21	.	.	PUNCT
inlawrev-3003	269	1	this	this	PRON
inlawrev-3003	269	2	also	also	ADV
inlawrev-3003	269	3	is	be	AUX
inlawrev-3003	269	4	reflected	reflect	VERB
inlawrev-3003	269	5	in	in	ADP
inlawrev-3003	269	6	the	the	DET
inlawrev-3003	269	7	language	language	NOUN
inlawrev-3003	269	8	of	of	ADP
inlawrev-3003	269	9	the	the	DET
inlawrev-3003	269	10	official	official	ADJ
inlawrev-3003	269	11	note	note	NOUN
inlawrev-3003	269	12	to	to	ADP
inlawrev-3003	269	13	the	the	DET
inlawrev-3003	269	14	rule	rule	NOUN
inlawrev-3003	269	15	.	.	PUNCT
inlawrev-3003	270	1	if	if	SCONJ
inlawrev-3003	270	2	permitted	permit	VERB
inlawrev-3003	270	3	,	,	PUNCT
inlawrev-3003	270	4	non	non	ADJ
inlawrev-3003	270	5	-	-	ADJ
inlawrev-3003	270	6	binding	binding	ADJ
inlawrev-3003	270	7	arbitration	arbitration	NOUN
inlawrev-3003	270	8	would	would	AUX
inlawrev-3003	270	9	allow	allow	VERB
inlawrev-3003	270	10	an	an	DET
inlawrev-3003	270	11	aggrieved	aggrieved	ADJ
inlawrev-3003	270	12	party	party	NOUN
inlawrev-3003	270	13	to	to	PART
inlawrev-3003	270	14	seek	seek	VERB
inlawrev-3003	270	15	de	de	X
inlawrev-3003	270	16	novo	novo	NOUN
inlawrev-3003	270	17	review	review	NOUN
inlawrev-3003	270	18	by	by	ADP
inlawrev-3003	270	19	the	the	DET
inlawrev-3003	270	20	tax	tax	NOUN
inlawrev-3003	270	21	court	court	NOUN
inlawrev-3003	270	22	even	even	ADV
inlawrev-3003	270	23	after	after	ADP
inlawrev-3003	270	24	arbitration	arbitration	NOUN
inlawrev-3003	270	25	.	.	PUNCT
inlawrev-3003	271	1	a	a	DET
inlawrev-3003	271	2	significant	significant	ADJ
inlawrev-3003	271	3	reason	reason	NOUN
inlawrev-3003	271	4	for	for	ADP
inlawrev-3003	271	5	binding	bind	VERB
inlawrev-3003	271	6	arbitration	arbitration	NOUN
inlawrev-3003	271	7	under	under	ADP
inlawrev-3003	271	8	tax	tax	NOUN
inlawrev-3003	271	9	court	court	NOUN
inlawrev-3003	271	10	rule	rule	NOUN
inlawrev-3003	271	11	124	124	NUM
inlawrev-3003	271	12	is	be	AUX
inlawrev-3003	271	13	to	to	PART
inlawrev-3003	271	14	reduce	reduce	VERB
inlawrev-3003	271	15	litigation	litigation	NOUN
inlawrev-3003	271	16	before	before	ADP
inlawrev-3003	271	17	the	the	DET
inlawrev-3003	271	18	tax	tax	NOUN
inlawrev-3003	271	19	court	court	NOUN
inlawrev-3003	271	20	by	by	ADP
inlawrev-3003	271	21	use	use	NOUN
inlawrev-3003	271	22	of	of	ADP
inlawrev-3003	271	23	a	a	DET
inlawrev-3003	271	24	procedure	procedure	NOUN
inlawrev-3003	271	25	"	"	PUNCT
inlawrev-3003	271	26	short	short	ADJ
inlawrev-3003	271	27	of	of	ADP
inlawrev-3003	271	28	trial	trial	NOUN
inlawrev-3003	271	29	.	.	PUNCT
inlawrev-3003	271	30	"	"	PUNCT
inlawrev-3003	272	1	official	official	ADJ
inlawrev-3003	272	2	note	note	NOUN
inlawrev-3003	272	3	,	,	PUNCT
inlawrev-3003	272	4	supra	supra	PROPN
inlawrev-3003	272	5	.	.	PUNCT
inlawrev-3003	273	1	one	one	PRON
inlawrev-3003	273	2	might	might	AUX
inlawrev-3003	273	3	wonder	wonder	VERB
inlawrev-3003	273	4	whether	whether	SCONJ
inlawrev-3003	273	5	use	use	NOUN
inlawrev-3003	273	6	of	of	ADP
inlawrev-3003	273	7	non	non	ADJ
inlawrev-3003	273	8	-	-	ADJ
inlawrev-3003	273	9	binding	binding	ADJ
inlawrev-3003	273	10	arbitration	arbitration	NOUN
inlawrev-3003	273	11	will	will	AUX
inlawrev-3003	273	12	effectively	effectively	ADV
inlawrev-3003	273	13	undercut	undercut	VERB
inlawrev-3003	273	14	one	one	NUM
inlawrev-3003	273	15	of	of	ADP
inlawrev-3003	273	16	the	the	DET
inlawrev-3003	273	17	critical	critical	ADJ
inlawrev-3003	273	18	purposes	purpose	NOUN
inlawrev-3003	273	19	of	of	ADP
inlawrev-3003	273	20	the	the	DET
inlawrev-3003	273	21	rule	rule	NOUN
inlawrev-3003	273	22	.	.	PUNCT
inlawrev-3003	274	1	31	31	NUM
inlawrev-3003	274	2	.	.	PUNCT
inlawrev-3003	275	1	tax	tax	PROPN
inlawrev-3003	275	2	ct	ct	PROPN
inlawrev-3003	275	3	.	.	PUNCT
inlawrev-3003	275	4	r.	r.	PROPN
inlawrev-3003	275	5	124(a	124(a	PROPN
inlawrev-3003	275	6	)	)	PUNCT
inlawrev-3003	275	7	.	.	PUNCT
inlawrev-3003	276	1	32	32	NUM
inlawrev-3003	276	2	.	.	PUNCT
inlawrev-3003	277	1	id.\	id.\	CCONJ
inlawrev-3003	277	2	see	see	VERB
inlawrev-3003	277	3	official	official	ADJ
inlawrev-3003	277	4	note	note	NOUN
inlawrev-3003	277	5	,	,	PUNCT
inlawrev-3003	277	6	supra	supra	PROPN
inlawrev-3003	277	7	note	note	NOUN
inlawrev-3003	277	8	30	30	NUM
inlawrev-3003	277	9	.	.	SYM
inlawrev-3003	277	10	1992	1992	NUM
inlawrev-3003	277	11	]	]	PUNCT
inlawrev-3003	277	12	resolving	resolve	VERB
inlawrev-3003	277	13	valuation	valuation	NOUN
inlawrev-3003	277	14	issues	issue	NOUN
inlawrev-3003	277	15	57	57	NUM
inlawrev-3003	277	16	(	(	PUNCT
inlawrev-3003	277	17	3	3	NUM
inlawrev-3003	277	18	)	)	PUNCT
inlawrev-3003	277	19	the	the	DET
inlawrev-3003	277	20	identity	identity	NOUN
inlawrev-3003	277	21	of	of	ADP
inlawrev-3003	277	22	the	the	DET
inlawrev-3003	277	23	arbitrator	arbitrator	NOUN
inlawrev-3003	277	24	or	or	CCONJ
inlawrev-3003	277	25	the	the	DET
inlawrev-3003	277	26	procedure	procedure	NOUN
inlawrev-3003	277	27	to	to	PART
inlawrev-3003	277	28	be	be	AUX
inlawrev-3003	277	29	used	use	VERB
inlawrev-3003	277	30	to	to	PART
inlawrev-3003	277	31	select	select	VERB
inlawrev-3003	277	32	the	the	DET
inlawrev-3003	277	33	arbitrator	arbitrator	NOUN
inlawrev-3003	277	34	;	;	PUNCT
inlawrev-3003	277	35	(	(	PUNCT
inlawrev-3003	277	36	4	4	X
inlawrev-3003	277	37	)	)	PUNCT
inlawrev-3003	277	38	the	the	DET
inlawrev-3003	277	39	manner	manner	NOUN
inlawrev-3003	277	40	of	of	ADP
inlawrev-3003	277	41	compensation	compensation	NOUN
inlawrev-3003	277	42	of	of	ADP
inlawrev-3003	277	43	the	the	DET
inlawrev-3003	277	44	arbitrator	arbitrator	NOUN
inlawrev-3003	277	45	;	;	PUNCT
inlawrev-3003	277	46	(	(	PUNCT
inlawrev-3003	277	47	5	5	X
inlawrev-3003	277	48	)	)	PUNCT
inlawrev-3003	277	49	a	a	DET
inlawrev-3003	277	50	prohibition	prohibition	NOUN
inlawrev-3003	277	51	against	against	ADP
inlawrev-3003	277	52	ex	ex	PRON
inlawrev-3003	277	53	parte	parte	NOUN
inlawrev-3003	277	54	communication	communication	NOUN
inlawrev-3003	277	55	with	with	ADP
inlawrev-3003	277	56	the	the	DET
inlawrev-3003	277	57	arbitrator	arbitrator	NOUN
inlawrev-3003	277	58	;	;	PUNCT
inlawrev-3003	277	59	and	and	CCONJ
inlawrev-3003	277	60	(	(	PUNCT
inlawrev-3003	277	61	6	6	X
inlawrev-3003	277	62	)	)	PUNCT
inlawrev-3003	277	63	any	any	DET
inlawrev-3003	277	64	other	other	ADJ
inlawrev-3003	277	65	matters	matter	NOUN
inlawrev-3003	277	66	considered	consider	VERB
inlawrev-3003	277	67	appropriate	appropriate	ADJ
inlawrev-3003	277	68	by	by	ADP
inlawrev-3003	277	69	the	the	DET
inlawrev-3003	277	70	parties	party	NOUN
inlawrev-3003	277	71	.	.	PUNCT
inlawrev-3003	278	1	33	33	NUM
inlawrev-3003	278	2	this	this	DET
inlawrev-3003	278	3	stipulation	stipulation	NOUN
inlawrev-3003	278	4	must	must	AUX
inlawrev-3003	278	5	be	be	AUX
inlawrev-3003	278	6	attached	attach	VERB
inlawrev-3003	278	7	to	to	ADP
inlawrev-3003	278	8	the	the	DET
inlawrev-3003	278	9	parties	party	NOUN
inlawrev-3003	278	10	'	'	PART
inlawrev-3003	278	11	motion	motion	NOUN
inlawrev-3003	278	12	filed	file	VERB
inlawrev-3003	278	13	with	with	ADP
inlawrev-3003	278	14	the	the	DET
inlawrev-3003	278	15	court.34	court.34	NOUN
inlawrev-3003	278	16	if	if	SCONJ
inlawrev-3003	278	17	the	the	DET
inlawrev-3003	278	18	court	court	NOUN
inlawrev-3003	278	19	considers	consider	VERB
inlawrev-3003	278	20	binding	bind	VERB
inlawrev-3003	278	21	arbitration	arbitration	NOUN
inlawrev-3003	278	22	an	an	DET
inlawrev-3003	278	23	appropriate	appropriate	ADJ
inlawrev-3003	278	24	route	route	NOUN
inlawrev-3003	278	25	for	for	ADP
inlawrev-3003	278	26	disposition	disposition	NOUN
inlawrev-3003	278	27	of	of	ADP
inlawrev-3003	278	28	the	the	DET
inlawrev-3003	278	29	factual	factual	ADJ
inlawrev-3003	278	30	matters	matter	NOUN
inlawrev-3003	278	31	in	in	ADP
inlawrev-3003	278	32	controversy	controversy	NOUN
inlawrev-3003	278	33	,	,	PUNCT
inlawrev-3003	278	34	it	it	PRON
inlawrev-3003	278	35	will	will	AUX
inlawrev-3003	278	36	appoint	appoint	VERB
inlawrev-3003	278	37	an	an	DET
inlawrev-3003	278	38	arbitrator	arbitrator	NOUN
inlawrev-3003	278	39	by	by	ADP
inlawrev-3003	278	40	court	court	NOUN
inlawrev-3003	278	41	order.35	order.35	NOUN
inlawrev-3003	278	42	the	the	DET
inlawrev-3003	278	43	order	order	NOUN
inlawrev-3003	278	44	also	also	ADV
inlawrev-3003	278	45	may	may	AUX
inlawrev-3003	278	46	contain	contain	VERB
inlawrev-3003	278	47	"	"	PUNCT
inlawrev-3003	278	48	appropriate	appropriate	ADJ
inlawrev-3003	278	49	''	''	PUNCT
inlawrev-3003	278	50	instructions	instruction	NOUN
inlawrev-3003	278	51	to	to	ADP
inlawrev-3003	278	52	the	the	DET
inlawrev-3003	278	53	arbitrator	arbitrator	NOUN
inlawrev-3003	278	54	and	and	CCONJ
inlawrev-3003	278	55	to	to	ADP
inlawrev-3003	278	56	the	the	DET
inlawrev-3003	278	57	parties.36	parties.36	NOUN
inlawrev-3003	278	58	the	the	DET
inlawrev-3003	278	59	arbitrator	arbitrator	NOUN
inlawrev-3003	278	60	will	will	AUX
inlawrev-3003	278	61	formally	formally	ADV
inlawrev-3003	278	62	signify	signify	VERB
inlawrev-3003	278	63	his	his	PRON
inlawrev-3003	278	64	acceptance	acceptance	NOUN
inlawrev-3003	278	65	of	of	ADP
inlawrev-3003	278	66	the	the	DET
inlawrev-3003	278	67	position	position	NOUN
inlawrev-3003	278	68	and	and	CCONJ
inlawrev-3003	278	69	directions	direction	NOUN
inlawrev-3003	278	70	of	of	ADP
inlawrev-3003	278	71	the	the	DET
inlawrev-3003	278	72	court	court	NOUN
inlawrev-3003	278	73	order.37	order.37	NOUN
inlawrev-3003	278	74	after	after	ADP
inlawrev-3003	278	75	completion	completion	NOUN
inlawrev-3003	278	76	of	of	ADP
inlawrev-3003	278	77	the	the	DET
inlawrev-3003	278	78	arbitration	arbitration	NOUN
inlawrev-3003	278	79	process	process	NOUN
inlawrev-3003	278	80	,	,	PUNCT
inlawrev-3003	278	81	the	the	DET
inlawrev-3003	278	82	parties	party	NOUN
inlawrev-3003	278	83	are	be	AUX
inlawrev-3003	278	84	obligated	obligate	VERB
inlawrev-3003	278	85	to	to	PART
inlawrev-3003	278	86	"	"	PUNCT
inlawrev-3003	278	87	promptly	promptly	ADV
inlawrev-3003	278	88	"	"	PUNCT
inlawrev-3003	278	89	report	report	NOUN
inlawrev-3003	278	90	in	in	ADP
inlawrev-3003	278	91	writing	writing	NOUN
inlawrev-3003	278	92	to	to	ADP
inlawrev-3003	278	93	the	the	DET
inlawrev-3003	278	94	court	court	NOUN
inlawrev-3003	278	95	the	the	DET
inlawrev-3003	278	96	findings	finding	NOUN
inlawrev-3003	278	97	of	of	ADP
inlawrev-3003	278	98	the	the	DET
inlawrev-3003	278	99	arbitrator	arbitrator	NOUN
inlawrev-3003	278	100	.	.	PUNCT
inlawrev-3003	279	1	38	38	NUM
inlawrev-3003	279	2	any	any	DET
inlawrev-3003	279	3	written	write	VERB
inlawrev-3003	279	4	report	report	NOUN
inlawrev-3003	279	5	or	or	CCONJ
inlawrev-3003	279	6	summary	summary	NOUN
inlawrev-3003	279	7	of	of	ADP
inlawrev-3003	279	8	the	the	DET
inlawrev-3003	279	9	arbitrator	arbitrator	NOUN
inlawrev-3003	279	10	must	must	AUX
inlawrev-3003	279	11	be	be	AUX
inlawrev-3003	279	12	attached	attach	VERB
inlawrev-3003	279	13	to	to	ADP
inlawrev-3003	279	14	the	the	DET
inlawrev-3003	279	15	parties	party	NOUN
inlawrev-3003	279	16	'	'	PART
inlawrev-3003	279	17	report	report	NOUN
inlawrev-3003	279	18	.	.	PUNCT
inlawrev-3003	280	1	39	39	NUM
inlawrev-3003	281	1	the	the	DET
inlawrev-3003	281	2	court	court	NOUN
inlawrev-3003	281	3	will	will	AUX
inlawrev-3003	281	4	conclude	conclude	VERB
inlawrev-3003	281	5	the	the	DET
inlawrev-3003	281	6	matter	matter	NOUN
inlawrev-3003	281	7	,	,	PUNCT
inlawrev-3003	281	8	assuming	assume	VERB
inlawrev-3003	281	9	no	no	DET
inlawrev-3003	281	10	other	other	ADJ
inlawrev-3003	281	11	disputes	dispute	NOUN
inlawrev-3003	281	12	remain	remain	VERB
inlawrev-3003	281	13	in	in	ADP
inlawrev-3003	281	14	the	the	DET
inlawrev-3003	281	15	case	case	NOUN
inlawrev-3003	281	16	,	,	PUNCT
inlawrev-3003	281	17	by	by	ADP
inlawrev-3003	281	18	entering	enter	VERB
inlawrev-3003	281	19	a	a	DET
inlawrev-3003	281	20	decision	decision	NOUN
inlawrev-3003	281	21	or	or	CCONJ
inlawrev-3003	281	22	directing	direct	VERB
inlawrev-3003	281	23	the	the	DET
inlawrev-3003	281	24	parties	party	NOUN
inlawrev-3003	281	25	to	to	PART
inlawrev-3003	281	26	file	file	VERB
inlawrev-3003	281	27	a	a	DET
inlawrev-3003	281	28	computation	computation	NOUN
inlawrev-3003	281	29	under	under	ADP
inlawrev-3003	281	30	tax	tax	NOUN
inlawrev-3003	281	31	court	court	NOUN
inlawrev-3003	281	32	rule	rule	NOUN
inlawrev-3003	281	33	155.40	155.40	NUM
inlawrev-3003	281	34	2	2	NUM
inlawrev-3003	281	35	.	.	PUNCT
inlawrev-3003	281	36	proposal	proposal	NOUN
inlawrev-3003	281	37	:	:	PUNCT
inlawrev-3003	281	38	"	"	PUNCT
inlawrev-3003	281	39	expert	expert	ADJ
inlawrev-3003	281	40	arbitrator	arbitrator	NOUN
inlawrev-3003	281	41	.	.	PUNCT
inlawrev-3003	282	1	"—nothing	"—nothe	VERB
inlawrev-3003	282	2	in	in	ADP
inlawrev-3003	282	3	rule	rule	NOUN
inlawrev-3003	282	4	124	124	NUM
inlawrev-3003	282	5	prohibits	prohibit	NOUN
inlawrev-3003	282	6	the	the	DET
inlawrev-3003	282	7	selection	selection	NOUN
inlawrev-3003	282	8	of	of	ADP
inlawrev-3003	282	9	a	a	DET
inlawrev-3003	282	10	qualified	qualified	ADJ
inlawrev-3003	282	11	,	,	PUNCT
inlawrev-3003	282	12	trained	train	VERB
inlawrev-3003	282	13	arbitrator	arbitrator	NOUN
inlawrev-3003	282	14	who	who	PRON
inlawrev-3003	282	15	additionally	additionally	ADV
inlawrev-3003	282	16	has	have	VERB
inlawrev-3003	282	17	special	special	ADJ
inlawrev-3003	282	18	expertise	expertise	NOUN
inlawrev-3003	282	19	in	in	ADP
inlawrev-3003	282	20	valuing	value	VERB
inlawrev-3003	282	21	unique	unique	ADJ
inlawrev-3003	282	22	,	,	PUNCT
inlawrev-3003	282	23	novel	novel	NOUN
inlawrev-3003	282	24	,	,	PUNCT
inlawrev-3003	282	25	or	or	CCONJ
inlawrev-3003	282	26	difficult	difficult	ADJ
inlawrev-3003	282	27	-	-	PUNCT
inlawrev-3003	282	28	to	to	ADP
inlawrev-3003	282	29	-	-	PUNCT
inlawrev-3003	282	30	value	value	NOUN
inlawrev-3003	282	31	assets	asset	NOUN
inlawrev-3003	282	32	.	.	PUNCT
inlawrev-3003	283	1	therefore	therefore	ADV
inlawrev-3003	283	2	,	,	PUNCT
inlawrev-3003	283	3	i	i	PRON
inlawrev-3003	283	4	propose	propose	VERB
inlawrev-3003	283	5	that	that	SCONJ
inlawrev-3003	283	6	parties	party	NOUN
inlawrev-3003	283	7	choose	choose	VERB
inlawrev-3003	283	8	an	an	DET
inlawrev-3003	283	9	"	"	PUNCT
inlawrev-3003	283	10	expert	expert	ADJ
inlawrev-3003	283	11	arbitrator	arbitrator	NOUN
inlawrev-3003	283	12	"	"	PUNCT
inlawrev-3003	283	13	or	or	CCONJ
inlawrev-3003	283	14	panel	panel	NOUN
inlawrev-3003	283	15	of	of	ADP
inlawrev-3003	283	16	arbitrators	arbitrator	NOUN
inlawrev-3003	283	17	with	with	ADP
inlawrev-3003	283	18	at	at	ADV
inlawrev-3003	283	19	least	least	ADV
inlawrev-3003	283	20	one	one	NUM
inlawrev-3003	283	21	member	member	NOUN
inlawrev-3003	283	22	being	be	AUX
inlawrev-3003	283	23	an	an	DET
inlawrev-3003	283	24	"	"	PUNCT
inlawrev-3003	283	25	expert	expert	ADJ
inlawrev-3003	283	26	arbitrator	arbitrator	NOUN
inlawrev-3003	283	27	"	"	PUNCT
inlawrev-3003	283	28	to	to	PART
inlawrev-3003	283	29	resolve	resolve	VERB
inlawrev-3003	283	30	valuation	valuation	NOUN
inlawrev-3003	283	31	issues	issue	NOUN
inlawrev-3003	283	32	.	.	PUNCT
inlawrev-3003	284	1	the	the	DET
inlawrev-3003	284	2	"	"	PUNCT
inlawrev-3003	284	3	expert	expert	ADJ
inlawrev-3003	284	4	arbitrator	arbitrator	NOUN
inlawrev-3003	284	5	"	"	PUNCT
inlawrev-3003	284	6	selected	select	VERB
inlawrev-3003	284	7	might	might	AUX
inlawrev-3003	284	8	have	have	VERB
inlawrev-3003	284	9	special	special	ADJ
inlawrev-3003	284	10	expertise	expertise	NOUN
inlawrev-3003	284	11	not	not	PART
inlawrev-3003	284	12	only	only	ADV
inlawrev-3003	284	13	in	in	ADP
inlawrev-3003	284	14	valuing	value	VERB
inlawrev-3003	284	15	assets	asset	NOUN
inlawrev-3003	284	16	similar	similar	ADJ
inlawrev-3003	284	17	to	to	ADP
inlawrev-3003	284	18	those	those	PRON
inlawrev-3003	284	19	at	at	ADP
inlawrev-3003	284	20	issue	issue	NOUN
inlawrev-3003	284	21	,	,	PUNCT
inlawrev-3003	284	22	but	but	CCONJ
inlawrev-3003	284	23	also	also	ADV
inlawrev-3003	284	24	in	in	ADP
inlawrev-3003	284	25	such	such	ADJ
inlawrev-3003	284	26	particulars	particular	NOUN
inlawrev-3003	284	27	as	as	ADP
inlawrev-3003	284	28	the	the	DET
inlawrev-3003	284	29	region	region	NOUN
inlawrev-3003	284	30	in	in	ADP
inlawrev-3003	284	31	which	which	PRON
inlawrev-3003	284	32	the	the	DET
inlawrev-3003	284	33	real	real	ADJ
inlawrev-3003	284	34	property	property	NOUN
inlawrev-3003	284	35	at	at	ADP
inlawrev-3003	284	36	issue	issue	NOUN
inlawrev-3003	284	37	is	be	AUX
inlawrev-3003	284	38	located	locate	VERB
inlawrev-3003	284	39	or	or	CCONJ
inlawrev-3003	284	40	the	the	DET
inlawrev-3003	284	41	artistic	artistic	ADJ
inlawrev-3003	284	42	periods	period	NOUN
inlawrev-3003	284	43	of	of	ADP
inlawrev-3003	284	44	the	the	DET
inlawrev-3003	284	45	artist	artist	NOUN
inlawrev-3003	284	46	who	who	PRON
inlawrev-3003	284	47	produced	produce	VERB
inlawrev-3003	284	48	the	the	DET
inlawrev-3003	284	49	artwork	artwork	NOUN
inlawrev-3003	284	50	at	at	ADP
inlawrev-3003	284	51	issue	issue	NOUN
inlawrev-3003	284	52	.	.	PUNCT
inlawrev-3003	285	1	if	if	SCONJ
inlawrev-3003	285	2	the	the	DET
inlawrev-3003	285	3	asset	asset	NOUN
inlawrev-3003	285	4	at	at	ADP
inlawrev-3003	285	5	issue	issue	NOUN
inlawrev-3003	285	6	is	be	AUX
inlawrev-3003	285	7	real	real	ADJ
inlawrev-3003	285	8	property	property	NOUN
inlawrev-3003	285	9	,	,	PUNCT
inlawrev-3003	285	10	the	the	DET
inlawrev-3003	285	11	parties	party	NOUN
inlawrev-3003	285	12	might	might	AUX
inlawrev-3003	285	13	select	select	VERB
inlawrev-3003	285	14	an	an	DET
inlawrev-3003	285	15	arbitrator	arbitrator	NOUN
inlawrev-3003	285	16	who	who	PRON
inlawrev-3003	285	17	is	be	AUX
inlawrev-3003	285	18	also	also	ADV
inlawrev-3003	285	19	a	a	DET
inlawrev-3003	285	20	board	board	NOUN
inlawrev-3003	285	21	certified	certify	VERB
inlawrev-3003	285	22	real	real	ADJ
inlawrev-3003	285	23	estate	estate	NOUN
inlawrev-3003	285	24	appraiser	appraiser	NOUN
inlawrev-3003	285	25	.	.	PUNCT
inlawrev-3003	286	1	by	by	ADP
inlawrev-3003	286	2	utilizing	utilize	VERB
inlawrev-3003	286	3	an	an	DET
inlawrev-3003	286	4	"	"	PUNCT
inlawrev-3003	286	5	expert	expert	ADJ
inlawrev-3003	286	6	arbitrator	arbitrator	NOUN
inlawrev-3003	286	7	,	,	PUNCT
inlawrev-3003	286	8	"	"	PUNCT
inlawrev-3003	286	9	several	several	ADJ
inlawrev-3003	286	10	goals	goal	NOUN
inlawrev-3003	286	11	could	could	AUX
inlawrev-3003	286	12	be	be	AUX
inlawrev-3003	286	13	attained	attain	VERB
inlawrev-3003	286	14	.	.	PUNCT
inlawrev-3003	287	1	this	this	DET
inlawrev-3003	287	2	system	system	NOUN
inlawrev-3003	287	3	could	could	AUX
inlawrev-3003	287	4	save	save	VERB
inlawrev-3003	287	5	the	the	DET
inlawrev-3003	287	6	expenditure	expenditure	NOUN
inlawrev-3003	287	7	of	of	ADP
inlawrev-3003	287	8	time	time	NOUN
inlawrev-3003	287	9	,	,	PUNCT
inlawrev-3003	287	10	effort	effort	NOUN
inlawrev-3003	287	11	,	,	PUNCT
inlawrev-3003	287	12	and	and	CCONJ
inlawrev-3003	287	13	money	money	NOUN
inlawrev-3003	287	14	by	by	ADP
inlawrev-3003	287	15	the	the	DET
inlawrev-3003	287	16	parties	party	NOUN
inlawrev-3003	287	17	and	and	CCONJ
inlawrev-3003	287	18	the	the	DET
inlawrev-3003	287	19	tax	tax	NOUN
inlawrev-3003	287	20	court	court	NOUN
inlawrev-3003	287	21	.	.	PUNCT
inlawrev-3003	288	1	tax	tax	NOUN
inlawrev-3003	288	2	court	court	NOUN
inlawrev-3003	288	3	judges	judge	NOUN
inlawrev-3003	288	4	would	would	AUX
inlawrev-3003	288	5	be	be	AUX
inlawrev-3003	288	6	relieved	relieve	VERB
inlawrev-3003	288	7	of	of	ADP
inlawrev-3003	288	8	33	33	NUM
inlawrev-3003	288	9	.	.	PUNCT
inlawrev-3003	289	1	tax	tax	PROPN
inlawrev-3003	289	2	ct	ct	PROPN
inlawrev-3003	289	3	.	.	PUNCT
inlawrev-3003	290	1	r.	r.	PROPN
inlawrev-3003	290	2	124(b)(2	124(b)(2	NUM
inlawrev-3003	290	3	)	)	PUNCT
inlawrev-3003	290	4	.	.	PUNCT
inlawrev-3003	291	1	34	34	NUM
inlawrev-3003	291	2	.	.	PUNCT
inlawrev-3003	291	3	tax	tax	PROPN
inlawrev-3003	291	4	ct	ct	PROPN
inlawrev-3003	291	5	.	.	PUNCT
inlawrev-3003	292	1	r.	r.	PROPN
inlawrev-3003	292	2	124(b)(1	124(b)(1	NUM
inlawrev-3003	292	3	)	)	PUNCT
inlawrev-3003	292	4	.	.	PUNCT
inlawrev-3003	293	1	35	35	NUM
inlawrev-3003	293	2	.	.	PUNCT
inlawrev-3003	294	1	tax	tax	PROPN
inlawrev-3003	294	2	ct	ct	PROPN
inlawrev-3003	294	3	.	.	PUNCT
inlawrev-3003	295	1	r.	r.	PROPN
inlawrev-3003	295	2	124(b)(3	124(b)(3	NUM
inlawrev-3003	295	3	)	)	PUNCT
inlawrev-3003	295	4	.	.	PUNCT
inlawrev-3003	296	1	36	36	NUM
inlawrev-3003	296	2	.	.	PUNCT
inlawrev-3003	297	1	i	i	PRON
inlawrev-3003	297	2	d.	d.	PROPN
inlawrev-3003	297	3	37	37	NUM
inlawrev-3003	297	4	.	.	PUNCT
inlawrev-3003	298	1	see	see	VERB
inlawrev-3003	298	2	official	official	ADJ
inlawrev-3003	298	3	note	note	NOUN
inlawrev-3003	298	4	,	,	PUNCT
inlawrev-3003	298	5	supra	supra	PROPN
inlawrev-3003	298	6	note	note	VERB
inlawrev-3003	298	7	30	30	NUM
inlawrev-3003	298	8	38	38	NUM
inlawrev-3003	298	9	.	.	PUNCT
inlawrev-3003	299	1	tax	tax	PROPN
inlawrev-3003	299	2	ct	ct	PROPN
inlawrev-3003	299	3	.	.	PUNCT
inlawrev-3003	300	1	r.	r.	PROPN
inlawrev-3003	300	2	124(b)(4	124(b)(4	NUM
inlawrev-3003	300	3	)	)	PUNCT
inlawrev-3003	300	4	.	.	PUNCT
inlawrev-3003	301	1	39	39	NUM
inlawrev-3003	301	2	.	.	PUNCT
inlawrev-3003	302	1	i	i	PRON
inlawrev-3003	302	2	d.	d.	PROPN
inlawrev-3003	302	3	40	40	NUM
inlawrev-3003	302	4	.	.	PUNCT
inlawrev-3003	303	1	see	see	VERB
inlawrev-3003	303	2	official	official	ADJ
inlawrev-3003	303	3	note	note	NOUN
inlawrev-3003	303	4	,	,	PUNCT
inlawrev-3003	303	5	supra	supra	PROPN
inlawrev-3003	303	6	note	note	VERB
inlawrev-3003	303	7	30	30	NUM
inlawrev-3003	303	8	58	58	NUM
inlawrev-3003	303	9	indiana	indiana	PROPN
inlawrev-3003	303	10	law	law	PROPN
inlawrev-3003	303	11	review	review	NOUN
inlawrev-3003	304	1	[	[	X
inlawrev-3003	304	2	vol	vol	NOUN
inlawrev-3003	304	3	.	.	NOUN
inlawrev-3003	304	4	26:41	26:41	NUM
inlawrev-3003	304	5	the	the	DET
inlawrev-3003	304	6	arduous	arduous	ADJ
inlawrev-3003	304	7	task	task	NOUN
inlawrev-3003	304	8	of	of	ADP
inlawrev-3003	304	9	resolving	resolve	VERB
inlawrev-3003	304	10	valuation	valuation	NOUN
inlawrev-3003	304	11	disputes	dispute	NOUN
inlawrev-3003	304	12	that	that	PRON
inlawrev-3003	304	13	are	be	AUX
inlawrev-3003	304	14	capable	capable	ADJ
inlawrev-3003	304	15	of	of	ADP
inlawrev-3003	304	16	resolution	resolution	NOUN
inlawrev-3003	304	17	only	only	ADV
inlawrev-3003	304	18	by	by	ADP
inlawrev-3003	304	19	"	"	PUNCT
inlawrev-3003	304	20	solomon	solomon	PROPN
inlawrev-3003	304	21	-	-	PUNCT
inlawrev-3003	304	22	like	like	ADJ
inlawrev-3003	304	23	"	"	PUNCT
inlawrev-3003	304	24	pronouncements	pronouncement	NOUN
inlawrev-3003	304	25	.	.	PUNCT
inlawrev-3003	305	1	disputes	dispute	NOUN
inlawrev-3003	305	2	involving	involve	VERB
inlawrev-3003	305	3	solely	solely	ADV
inlawrev-3003	305	4	valuation	valuation	NOUN
inlawrev-3003	305	5	issues	issue	NOUN
inlawrev-3003	305	6	could	could	AUX
inlawrev-3003	305	7	be	be	AUX
inlawrev-3003	305	8	disposed	dispose	VERB
inlawrev-3003	305	9	of	of	ADP
inlawrev-3003	305	10	more	more	ADV
inlawrev-3003	305	11	rapidly	rapidly	ADV
inlawrev-3003	305	12	.	.	PUNCT
inlawrev-3003	306	1	judges	judge	NOUN
inlawrev-3003	306	2	would	would	AUX
inlawrev-3003	306	3	be	be	AUX
inlawrev-3003	306	4	free	free	ADJ
inlawrev-3003	306	5	to	to	PART
inlawrev-3003	306	6	turn	turn	VERB
inlawrev-3003	306	7	their	their	PRON
inlawrev-3003	306	8	attention	attention	NOUN
inlawrev-3003	306	9	to	to	ADP
inlawrev-3003	306	10	other	other	ADJ
inlawrev-3003	306	11	tax	tax	NOUN
inlawrev-3003	306	12	controversies	controversy	NOUN
inlawrev-3003	306	13	before	before	ADP
inlawrev-3003	306	14	the	the	DET
inlawrev-3003	306	15	court	court	NOUN
inlawrev-3003	306	16	—	—	PUNCT
inlawrev-3003	306	17	hopefully	hopefully	ADV
inlawrev-3003	306	18	reducing	reduce	VERB
inlawrev-3003	306	19	the	the	DET
inlawrev-3003	306	20	tax	tax	NOUN
inlawrev-3003	306	21	court	court	NOUN
inlawrev-3003	306	22	's	's	PART
inlawrev-3003	306	23	enormous	enormous	ADJ
inlawrev-3003	306	24	case	case	NOUN
inlawrev-3003	306	25	backlog	backlog	NOUN
inlawrev-3003	306	26	.	.	PUNCT
inlawrev-3003	307	1	the	the	DET
inlawrev-3003	307	2	use	use	NOUN
inlawrev-3003	307	3	of	of	ADP
inlawrev-3003	307	4	an	an	DET
inlawrev-3003	307	5	"	"	PUNCT
inlawrev-3003	307	6	expert	expert	ADJ
inlawrev-3003	307	7	arbitrator	arbitrator	NOUN
inlawrev-3003	307	8	"	"	PUNCT
inlawrev-3003	307	9	might	might	AUX
inlawrev-3003	307	10	preclude	preclude	VERB
inlawrev-3003	307	11	the	the	DET
inlawrev-3003	307	12	need	need	NOUN
inlawrev-3003	307	13	for	for	SCONJ
inlawrev-3003	307	14	parties	party	NOUN
inlawrev-3003	307	15	to	to	PART
inlawrev-3003	307	16	hire	hire	VERB
inlawrev-3003	307	17	and	and	CCONJ
inlawrev-3003	307	18	pay	pay	VERB
inlawrev-3003	307	19	one	one	NUM
inlawrev-3003	307	20	or	or	CCONJ
inlawrev-3003	307	21	multiple	multiple	ADJ
inlawrev-3003	307	22	partisan	partisan	ADJ
inlawrev-3003	307	23	expert	expert	NOUN
inlawrev-3003	307	24	witnesses	witness	NOUN
inlawrev-3003	307	25	.	.	PUNCT
inlawrev-3003	308	1	this	this	PRON
inlawrev-3003	308	2	could	could	AUX
inlawrev-3003	308	3	lower	lower	VERB
inlawrev-3003	308	4	the	the	DET
inlawrev-3003	308	5	monetary	monetary	ADJ
inlawrev-3003	308	6	outlays	outlay	NOUN
inlawrev-3003	308	7	required	require	VERB
inlawrev-3003	308	8	of	of	ADP
inlawrev-3003	308	9	the	the	DET
inlawrev-3003	308	10	parties	party	NOUN
inlawrev-3003	308	11	.	.	PUNCT
inlawrev-3003	309	1	finally	finally	ADV
inlawrev-3003	309	2	,	,	PUNCT
inlawrev-3003	309	3	an	an	DET
inlawrev-3003	309	4	"	"	PUNCT
inlawrev-3003	309	5	expert	expert	ADJ
inlawrev-3003	309	6	arbitrator	arbitrator	NOUN
inlawrev-3003	309	7	"	"	PUNCT
inlawrev-3003	309	8	conceivably	conceivably	ADV
inlawrev-3003	309	9	could	could	AUX
inlawrev-3003	309	10	reduce	reduce	VERB
inlawrev-3003	309	11	the	the	DET
inlawrev-3003	309	12	financial	financial	ADJ
inlawrev-3003	309	13	defeat	defeat	NOUN
inlawrev-3003	309	14	now	now	ADV
inlawrev-3003	309	15	commonly	commonly	ADV
inlawrev-3003	309	16	experienced	experience	VERB
inlawrev-3003	309	17	by	by	ADP
inlawrev-3003	309	18	taxpayers	taxpayer	NOUN
inlawrev-3003	309	19	.	.	PUNCT
inlawrev-3003	310	1	a	a	DET
inlawrev-3003	310	2	nonpartisan	nonpartisan	ADJ
inlawrev-3003	310	3	"	"	PUNCT
inlawrev-3003	310	4	expert	expert	ADJ
inlawrev-3003	310	5	arbitrator	arbitrator	NOUN
inlawrev-3003	310	6	"	"	PUNCT
inlawrev-3003	310	7	system	system	NOUN
inlawrev-3003	310	8	that	that	PRON
inlawrev-3003	310	9	would	would	AUX
inlawrev-3003	310	10	operate	operate	VERB
inlawrev-3003	310	11	without	without	ADP
inlawrev-3003	310	12	the	the	DET
inlawrev-3003	310	13	presentation	presentation	NOUN
inlawrev-3003	310	14	of	of	ADP
inlawrev-3003	310	15	partisan	partisan	ADJ
inlawrev-3003	310	16	expert	expert	NOUN
inlawrev-3003	310	17	witnesses	witness	NOUN
inlawrev-3003	310	18	would	would	AUX
inlawrev-3003	310	19	preclude	preclude	VERB
inlawrev-3003	310	20	the	the	DET
inlawrev-3003	310	21	"	"	PUNCT
inlawrev-3003	310	22	hired	hire	VERB
inlawrev-3003	310	23	champion	champion	NOUN
inlawrev-3003	310	24	"	"	PUNCT
inlawrev-3003	310	25	bias	bias	NOUN
inlawrev-3003	310	26	syndrome	syndrome	NOUN
inlawrev-3003	310	27	,	,	PUNCT
inlawrev-3003	310	28	which	which	PRON
inlawrev-3003	310	29	otherwise	otherwise	ADV
inlawrev-3003	310	30	might	might	AUX
inlawrev-3003	310	31	negatively	negatively	ADV
inlawrev-3003	310	32	affect	affect	VERB
inlawrev-3003	310	33	taxpayers	taxpayer	NOUN
inlawrev-3003	310	34	'	'	PART
inlawrev-3003	310	35	positions	position	NOUN
inlawrev-3003	310	36	.	.	PUNCT
inlawrev-3003	311	1	3	3	X
inlawrev-3003	311	2	.	.	X
inlawrev-3003	311	3	procedural	procedural	ADJ
inlawrev-3003	311	4	questions	question	NOUN
inlawrev-3003	311	5	remain.—rule	remain.—rule	ADP
inlawrev-3003	311	6	124	124	NUM
inlawrev-3003	311	7	broadly	broadly	ADV
inlawrev-3003	311	8	defines	define	VERB
inlawrev-3003	311	9	the	the	DET
inlawrev-3003	311	10	obligations	obligation	NOUN
inlawrev-3003	311	11	of	of	ADP
inlawrev-3003	311	12	the	the	DET
inlawrev-3003	311	13	parties	party	NOUN
inlawrev-3003	311	14	and	and	CCONJ
inlawrev-3003	311	15	the	the	DET
inlawrev-3003	311	16	tax	tax	NOUN
inlawrev-3003	311	17	court	court	NOUN
inlawrev-3003	311	18	.	.	PUNCT
inlawrev-3003	312	1	because	because	SCONJ
inlawrev-3003	312	2	"	"	PUNCT
inlawrev-3003	312	3	the	the	DET
inlawrev-3003	312	4	rule	rule	NOUN
inlawrev-3003	312	5	is	be	AUX
inlawrev-3003	312	6	not	not	PART
inlawrev-3003	312	7	intended	intend	VERB
inlawrev-3003	312	8	to	to	PART
inlawrev-3003	312	9	be	be	AUX
inlawrev-3003	312	10	unduly	unduly	ADV
inlawrev-3003	312	11	restrictive	restrictive	ADJ
inlawrev-3003	312	12	or	or	CCONJ
inlawrev-3003	312	13	to	to	PART
inlawrev-3003	312	14	discourage	discourage	VERB
inlawrev-3003	312	15	innovative	innovative	ADJ
inlawrev-3003	312	16	and	and	CCONJ
inlawrev-3003	312	17	imaginative	imaginative	ADJ
inlawrev-3003	312	18	approaches	approach	NOUN
inlawrev-3003	312	19	to	to	PART
inlawrev-3003	312	20	arbitration,"41	arbitration,"41	VERB
inlawrev-3003	312	21	its	its	PRON
inlawrev-3003	312	22	flexibility	flexibility	NOUN
inlawrev-3003	312	23	leaves	leave	VERB
inlawrev-3003	312	24	many	many	ADJ
inlawrev-3003	312	25	unanswered	unanswered	ADJ
inlawrev-3003	312	26	procedural	procedural	ADJ
inlawrev-3003	312	27	questions	question	NOUN
inlawrev-3003	312	28	.	.	PUNCT
inlawrev-3003	313	1	a.	a.	NOUN
inlawrev-3003	313	2	selection	selection	NOUN
inlawrev-3003	313	3	of	of	ADP
inlawrev-3003	313	4	the	the	DET
inlawrev-3003	313	5	arbitrator	arbitrator	NOUN
inlawrev-3003	313	6	rule	rule	NOUN
inlawrev-3003	313	7	124	124	NUM
inlawrev-3003	313	8	permits	permit	VERB
inlawrev-3003	313	9	the	the	DET
inlawrev-3003	313	10	parties	party	NOUN
inlawrev-3003	313	11	to	to	PART
inlawrev-3003	313	12	select	select	VERB
inlawrev-3003	313	13	an	an	DET
inlawrev-3003	313	14	arbitrator	arbitrator	NOUN
inlawrev-3003	313	15	.	.	PUNCT
inlawrev-3003	314	1	it	it	PRON
inlawrev-3003	314	2	is	be	AUX
inlawrev-3003	314	3	silent	silent	ADJ
inlawrev-3003	314	4	as	as	ADP
inlawrev-3003	314	5	to	to	ADP
inlawrev-3003	314	6	the	the	DET
inlawrev-3003	314	7	qualifications	qualification	NOUN
inlawrev-3003	314	8	required	require	VERB
inlawrev-3003	314	9	or	or	CCONJ
inlawrev-3003	314	10	needed	need	VERB
inlawrev-3003	314	11	,	,	PUNCT
inlawrev-3003	314	12	and	and	CCONJ
inlawrev-3003	314	13	it	it	PRON
inlawrev-3003	314	14	does	do	AUX
inlawrev-3003	314	15	not	not	PART
inlawrev-3003	314	16	require	require	VERB
inlawrev-3003	314	17	the	the	DET
inlawrev-3003	314	18	tax	tax	NOUN
inlawrev-3003	314	19	court	court	NOUN
inlawrev-3003	314	20	to	to	PART
inlawrev-3003	314	21	maintain	maintain	VERB
inlawrev-3003	314	22	a	a	DET
inlawrev-3003	314	23	list	list	NOUN
inlawrev-3003	314	24	of	of	ADP
inlawrev-3003	314	25	acceptable	acceptable	ADJ
inlawrev-3003	314	26	arbitrators	arbitrator	NOUN
inlawrev-3003	314	27	with	with	ADP
inlawrev-3003	314	28	or	or	CCONJ
inlawrev-3003	314	29	without	without	ADP
inlawrev-3003	314	30	specialized	specialized	ADJ
inlawrev-3003	314	31	expertise	expertise	NOUN
inlawrev-3003	314	32	.	.	PUNCT
inlawrev-3003	315	1	perhaps	perhaps	ADV
inlawrev-3003	315	2	the	the	DET
inlawrev-3003	315	3	best	good	ADJ
inlawrev-3003	315	4	procedure	procedure	NOUN
inlawrev-3003	315	5	would	would	AUX
inlawrev-3003	315	6	be	be	AUX
inlawrev-3003	315	7	for	for	SCONJ
inlawrev-3003	315	8	the	the	DET
inlawrev-3003	315	9	american	american	PROPN
inlawrev-3003	315	10	bar	bar	PROPN
inlawrev-3003	315	11	association	association	NOUN
inlawrev-3003	315	12	section	section	NOUN
inlawrev-3003	315	13	on	on	ADP
inlawrev-3003	315	14	taxation	taxation	NOUN
inlawrev-3003	315	15	to	to	PART
inlawrev-3003	315	16	submit	submit	VERB
inlawrev-3003	315	17	a	a	DET
inlawrev-3003	315	18	list	list	NOUN
inlawrev-3003	315	19	of	of	ADP
inlawrev-3003	315	20	possible	possible	ADJ
inlawrev-3003	315	21	arbitrators	arbitrator	NOUN
inlawrev-3003	315	22	to	to	ADP
inlawrev-3003	315	23	the	the	DET
inlawrev-3003	315	24	tax	tax	NOUN
inlawrev-3003	315	25	court	court	NOUN
inlawrev-3003	315	26	for	for	ADP
inlawrev-3003	315	27	its	its	PRON
inlawrev-3003	315	28	approval	approval	NOUN
inlawrev-3003	315	29	.	.	PUNCT
inlawrev-3003	316	1	the	the	DET
inlawrev-3003	316	2	american	american	PROPN
inlawrev-3003	316	3	arbitration	arbitration	PROPN
inlawrev-3003	316	4	association	association	NOUN
inlawrev-3003	316	5	might	might	AUX
inlawrev-3003	316	6	be	be	AUX
inlawrev-3003	316	7	a	a	DET
inlawrev-3003	316	8	source	source	NOUN
inlawrev-3003	316	9	of	of	ADP
inlawrev-3003	316	10	names	name	NOUN
inlawrev-3003	316	11	of	of	ADP
inlawrev-3003	316	12	qualified	qualified	ADJ
inlawrev-3003	316	13	"	"	PUNCT
inlawrev-3003	316	14	expert	expert	ADJ
inlawrev-3003	316	15	arbitrators	arbitrator	NOUN
inlawrev-3003	316	16	.	.	PUNCT
inlawrev-3003	316	17	"	"	PUNCT
inlawrev-3003	317	1	parties	party	NOUN
inlawrev-3003	317	2	could	could	AUX
inlawrev-3003	317	3	be	be	AUX
inlawrev-3003	317	4	encouraged	encourage	VERB
inlawrev-3003	317	5	or	or	CCONJ
inlawrev-3003	317	6	required	require	VERB
inlawrev-3003	317	7	to	to	PART
inlawrev-3003	317	8	select	select	VERB
inlawrev-3003	317	9	an	an	DET
inlawrev-3003	317	10	arbitrator	arbitrator	NOUN
inlawrev-3003	317	11	from	from	ADP
inlawrev-3003	317	12	the	the	DET
inlawrev-3003	317	13	court	court	NOUN
inlawrev-3003	317	14	's	's	PART
inlawrev-3003	317	15	preapproved	preapprove	VERB
inlawrev-3003	317	16	list	list	NOUN
inlawrev-3003	317	17	in	in	ADP
inlawrev-3003	317	18	order	order	NOUN
inlawrev-3003	317	19	to	to	PART
inlawrev-3003	317	20	expedite	expedite	VERB
inlawrev-3003	317	21	the	the	DET
inlawrev-3003	317	22	selection	selection	NOUN
inlawrev-3003	317	23	process	process	NOUN
inlawrev-3003	317	24	.	.	PUNCT
inlawrev-3003	318	1	the	the	DET
inlawrev-3003	318	2	list	list	NOUN
inlawrev-3003	318	3	could	could	AUX
inlawrev-3003	318	4	be	be	AUX
inlawrev-3003	318	5	updated	update	VERB
inlawrev-3003	318	6	annually	annually	ADV
inlawrev-3003	318	7	to	to	PART
inlawrev-3003	318	8	assure	assure	VERB
inlawrev-3003	318	9	inclusion	inclusion	NOUN
inlawrev-3003	318	10	of	of	ADP
inlawrev-3003	318	11	appropriate	appropriate	ADJ
inlawrev-3003	318	12	candidates	candidate	NOUN
inlawrev-3003	318	13	.	.	PUNCT
inlawrev-3003	319	1	the	the	DET
inlawrev-3003	319	2	list	list	NOUN
inlawrev-3003	319	3	should	should	AUX
inlawrev-3003	319	4	be	be	AUX
inlawrev-3003	319	5	divided	divide	VERB
inlawrev-3003	319	6	into	into	ADP
inlawrev-3003	319	7	categories	category	NOUN
inlawrev-3003	319	8	of	of	ADP
inlawrev-3003	319	9	asset	asset	NOUN
inlawrev-3003	319	10	types	type	NOUN
inlawrev-3003	319	11	.	.	PUNCT
inlawrev-3003	320	1	persons	person	NOUN
inlawrev-3003	320	2	having	have	VERB
inlawrev-3003	320	3	expertise	expertise	NOUN
inlawrev-3003	320	4	in	in	ADP
inlawrev-3003	320	5	real	real	ADJ
inlawrev-3003	320	6	estate	estate	NOUN
inlawrev-3003	320	7	appraisal	appraisal	NOUN
inlawrev-3003	320	8	would	would	AUX
inlawrev-3003	320	9	be	be	AUX
inlawrev-3003	320	10	listed	list	VERB
inlawrev-3003	320	11	as	as	ADP
inlawrev-3003	320	12	qualified	qualified	ADJ
inlawrev-3003	320	13	to	to	PART
inlawrev-3003	320	14	act	act	VERB
inlawrev-3003	320	15	as	as	ADP
inlawrev-3003	320	16	an	an	DET
inlawrev-3003	320	17	"	"	PUNCT
inlawrev-3003	320	18	expert	expert	ADJ
inlawrev-3003	320	19	arbitrator	arbitrator	NOUN
inlawrev-3003	320	20	"	"	PUNCT
inlawrev-3003	320	21	in	in	ADP
inlawrev-3003	320	22	that	that	DET
inlawrev-3003	320	23	area	area	NOUN
inlawrev-3003	320	24	.	.	PUNCT
inlawrev-3003	321	1	likewise	likewise	ADV
inlawrev-3003	321	2	,	,	PUNCT
inlawrev-3003	321	3	individuals	individual	NOUN
inlawrev-3003	321	4	with	with	ADP
inlawrev-3003	321	5	expertise	expertise	NOUN
inlawrev-3003	321	6	in	in	ADP
inlawrev-3003	321	7	appraising	appraise	VERB
inlawrev-3003	321	8	artwork	artwork	NOUN
inlawrev-3003	321	9	might	might	AUX
inlawrev-3003	321	10	be	be	AUX
inlawrev-3003	321	11	qualified	qualify	VERB
inlawrev-3003	321	12	and	and	CCONJ
inlawrev-3003	321	13	listed	list	VERB
inlawrev-3003	321	14	as	as	ADP
inlawrev-3003	321	15	a	a	DET
inlawrev-3003	321	16	possible	possible	ADJ
inlawrev-3003	321	17	"	"	PUNCT
inlawrev-3003	321	18	expert	expert	ADJ
inlawrev-3003	321	19	arbitrator	arbitrator	NOUN
inlawrev-3003	321	20	"	"	PUNCT
inlawrev-3003	321	21	for	for	ADP
inlawrev-3003	321	22	the	the	DET
inlawrev-3003	321	23	valuation	valuation	NOUN
inlawrev-3003	321	24	of	of	ADP
inlawrev-3003	321	25	art	art	NOUN
inlawrev-3003	321	26	.	.	PUNCT
inlawrev-3003	322	1	because	because	SCONJ
inlawrev-3003	322	2	rule	rule	NOUN
inlawrev-3003	322	3	124	124	NUM
inlawrev-3003	322	4	does	do	AUX
inlawrev-3003	322	5	not	not	PART
inlawrev-3003	322	6	require	require	VERB
inlawrev-3003	322	7	the	the	DET
inlawrev-3003	322	8	court	court	NOUN
inlawrev-3003	322	9	to	to	PART
inlawrev-3003	322	10	appoint	appoint	VERB
inlawrev-3003	322	11	the	the	DET
inlawrev-3003	322	12	arbitrator	arbitrator	NOUN
inlawrev-3003	322	13	selected	select	VERB
inlawrev-3003	322	14	by	by	ADP
inlawrev-3003	322	15	the	the	DET
inlawrev-3003	322	16	parties	party	NOUN
inlawrev-3003	322	17	,	,	PUNCT
inlawrev-3003	322	18	such	such	DET
inlawrev-3003	322	19	a	a	DET
inlawrev-3003	322	20	list	list	NOUN
inlawrev-3003	322	21	of	of	ADP
inlawrev-3003	322	22	preapproved	preapprove	VERB
inlawrev-3003	322	23	arbitrators	arbitrator	NOUN
inlawrev-3003	322	24	would	would	AUX
inlawrev-3003	322	25	increase	increase	VERB
inlawrev-3003	322	26	the	the	DET
inlawrev-3003	322	27	likelihood	likelihood	NOUN
inlawrev-3003	322	28	that	that	SCONJ
inlawrev-3003	322	29	the	the	DET
inlawrev-3003	322	30	candidate	candidate	NOUN
inlawrev-3003	322	31	chosen	choose	VERB
inlawrev-3003	322	32	will	will	AUX
inlawrev-3003	322	33	be	be	AUX
inlawrev-3003	322	34	appointed	appoint	VERB
inlawrev-3003	322	35	and	and	CCONJ
inlawrev-3003	322	36	that	that	SCONJ
inlawrev-3003	322	37	the	the	DET
inlawrev-3003	322	38	appointment	appointment	NOUN
inlawrev-3003	322	39	will	will	AUX
inlawrev-3003	322	40	occur	occur	VERB
inlawrev-3003	322	41	quickly	quickly	ADV
inlawrev-3003	322	42	.	.	PUNCT
inlawrev-3003	323	1	41	41	NUM
inlawrev-3003	323	2	.	.	PUNCT
inlawrev-3003	324	1	i	i	PRON
inlawrev-3003	324	2	d.	d.	PROPN
inlawrev-3003	324	3	1992	1992	NUM
inlawrev-3003	324	4	]	]	PUNCT
inlawrev-3003	324	5	resolving	resolve	VERB
inlawrev-3003	324	6	valuation	valuation	NOUN
inlawrev-3003	324	7	issues	issue	NOUN
inlawrev-3003	324	8	59	59	NUM
inlawrev-3003	324	9	b.	b.	NOUN
inlawrev-3003	324	10	form	form	NOUN
inlawrev-3003	324	11	and	and	CCONJ
inlawrev-3003	324	12	effect	effect	NOUN
inlawrev-3003	324	13	of	of	ADP
inlawrev-3003	324	14	arbitrator	arbitrator	NOUN
inlawrev-3003	324	15	's	's	PART
inlawrev-3003	324	16	determination	determination	NOUN
inlawrev-3003	324	17	rule	rule	NOUN
inlawrev-3003	324	18	124	124	NUM
inlawrev-3003	324	19	provides	provide	VERB
inlawrev-3003	324	20	that	that	SCONJ
inlawrev-3003	324	21	the	the	DET
inlawrev-3003	324	22	"	"	PUNCT
inlawrev-3003	324	23	parties	party	NOUN
inlawrev-3003	324	24	shall	shall	AUX
inlawrev-3003	324	25	promptly	promptly	ADV
inlawrev-3003	324	26	report	report	VERB
inlawrev-3003	324	27	to	to	ADP
inlawrev-3003	324	28	the	the	DET
inlawrev-3003	324	29	court	court	NOUN
inlawrev-3003	324	30	the	the	DET
inlawrev-3003	324	31	findings	finding	NOUN
inlawrev-3003	324	32	made	make	VERB
inlawrev-3003	324	33	by	by	ADP
inlawrev-3003	324	34	the	the	DET
inlawrev-3003	324	35	arbitrator	arbitrator	NOUN
inlawrev-3003	324	36	and	and	CCONJ
inlawrev-3003	324	37	shall	shall	AUX
inlawrev-3003	324	38	attach	attach	VERB
inlawrev-3003	324	39	to	to	ADP
inlawrev-3003	324	40	their	their	PRON
inlawrev-3003	324	41	report	report	NOUN
inlawrev-3003	324	42	any	any	DET
inlawrev-3003	324	43	written	write	VERB
inlawrev-3003	324	44	report	report	NOUN
inlawrev-3003	324	45	or	or	CCONJ
inlawrev-3003	324	46	summary	summary	NOUN
inlawrev-3003	324	47	that	that	SCONJ
inlawrev-3003	324	48	the	the	DET
inlawrev-3003	324	49	arbitrator	arbitrator	NOUN
inlawrev-3003	324	50	may	may	AUX
inlawrev-3003	324	51	have	have	AUX
inlawrev-3003	324	52	prepared	prepare	VERB
inlawrev-3003	324	53	.	.	PUNCT
inlawrev-3003	324	54	"	"	PUNCT
inlawrev-3003	325	1	42	42	NUM
inlawrev-3003	325	2	the	the	DET
inlawrev-3003	325	3	official	official	ADJ
inlawrev-3003	325	4	note	note	NOUN
inlawrev-3003	325	5	to	to	ADP
inlawrev-3003	325	6	tax	tax	NOUN
inlawrev-3003	325	7	court	court	NOUN
inlawrev-3003	325	8	rule	rule	VERB
inlawrev-3003	325	9	124	124	NUM
inlawrev-3003	325	10	states	state	NOUN
inlawrev-3003	325	11	that	that	SCONJ
inlawrev-3003	325	12	the	the	DET
inlawrev-3003	325	13	tax	tax	NOUN
inlawrev-3003	325	14	court	court	NOUN
inlawrev-3003	325	15	will	will	AUX
inlawrev-3003	325	16	conclude	conclude	VERB
inlawrev-3003	325	17	the	the	DET
inlawrev-3003	325	18	arbitrated	arbitrate	VERB
inlawrev-3003	325	19	matter	matter	NOUN
inlawrev-3003	325	20	by	by	ADP
inlawrev-3003	325	21	entering	enter	VERB
inlawrev-3003	325	22	a	a	DET
inlawrev-3003	325	23	decision	decision	NOUN
inlawrev-3003	325	24	or	or	CCONJ
inlawrev-3003	325	25	directing	direct	VERB
inlawrev-3003	325	26	the	the	DET
inlawrev-3003	325	27	parties	party	NOUN
inlawrev-3003	325	28	to	to	PART
inlawrev-3003	325	29	file	file	VERB
inlawrev-3003	325	30	a	a	DET
inlawrev-3003	325	31	rule	rule	NOUN
inlawrev-3003	325	32	155	155	NUM
inlawrev-3003	325	33	computation.43	computation.43	ADJ
inlawrev-3003	325	34	nothing	nothing	PRON
inlawrev-3003	325	35	in	in	ADP
inlawrev-3003	325	36	the	the	DET
inlawrev-3003	325	37	rule	rule	NOUN
inlawrev-3003	325	38	or	or	CCONJ
inlawrev-3003	325	39	in	in	ADP
inlawrev-3003	325	40	the	the	DET
inlawrev-3003	325	41	official	official	ADJ
inlawrev-3003	325	42	note	note	NOUN
inlawrev-3003	325	43	requires	require	VERB
inlawrev-3003	325	44	the	the	DET
inlawrev-3003	325	45	arbitrator	arbitrator	NOUN
inlawrev-3003	325	46	to	to	PART
inlawrev-3003	325	47	prepare	prepare	VERB
inlawrev-3003	325	48	a	a	DET
inlawrev-3003	325	49	report	report	NOUN
inlawrev-3003	325	50	giving	give	VERB
inlawrev-3003	325	51	the	the	DET
inlawrev-3003	325	52	reasons	reason	NOUN
inlawrev-3003	325	53	for	for	ADP
inlawrev-3003	325	54	the	the	DET
inlawrev-3003	325	55	determination	determination	NOUN
inlawrev-3003	325	56	.	.	PUNCT
inlawrev-3003	326	1	the	the	DET
inlawrev-3003	326	2	lack	lack	NOUN
inlawrev-3003	326	3	of	of	ADP
inlawrev-3003	326	4	a	a	DET
inlawrev-3003	326	5	written	write	VERB
inlawrev-3003	326	6	report	report	NOUN
inlawrev-3003	326	7	by	by	ADP
inlawrev-3003	326	8	the	the	DET
inlawrev-3003	326	9	arbitrator	arbitrator	NOUN
inlawrev-3003	326	10	could	could	AUX
inlawrev-3003	326	11	produce	produce	VERB
inlawrev-3003	326	12	problems	problem	NOUN
inlawrev-3003	326	13	,	,	PUNCT
inlawrev-3003	326	14	and	and	CCONJ
inlawrev-3003	326	15	a	a	DET
inlawrev-3003	326	16	procedure	procedure	NOUN
inlawrev-3003	326	17	should	should	AUX
inlawrev-3003	326	18	be	be	AUX
inlawrev-3003	326	19	developed	develop	VERB
inlawrev-3003	326	20	to	to	PART
inlawrev-3003	326	21	require	require	VERB
inlawrev-3003	326	22	the	the	DET
inlawrev-3003	326	23	arbitrator	arbitrator	NOUN
inlawrev-3003	326	24	to	to	PART
inlawrev-3003	326	25	issue	issue	VERB
inlawrev-3003	326	26	a	a	DET
inlawrev-3003	326	27	written	write	VERB
inlawrev-3003	326	28	report	report	NOUN
inlawrev-3003	326	29	.	.	PUNCT
inlawrev-3003	327	1	44	44	NUM
inlawrev-3003	328	1	the	the	DET
inlawrev-3003	328	2	lack	lack	NOUN
inlawrev-3003	328	3	of	of	ADP
inlawrev-3003	328	4	a	a	DET
inlawrev-3003	328	5	written	write	VERB
inlawrev-3003	328	6	report	report	NOUN
inlawrev-3003	328	7	by	by	ADP
inlawrev-3003	328	8	the	the	DET
inlawrev-3003	328	9	arbitrator	arbitrator	NOUN
inlawrev-3003	328	10	could	could	AUX
inlawrev-3003	328	11	be	be	AUX
inlawrev-3003	328	12	most	most	ADV
inlawrev-3003	328	13	deleterious	deleterious	ADJ
inlawrev-3003	328	14	if	if	SCONJ
inlawrev-3003	328	15	the	the	DET
inlawrev-3003	328	16	parties	party	NOUN
inlawrev-3003	328	17	are	be	AUX
inlawrev-3003	328	18	able	able	ADJ
inlawrev-3003	328	19	to	to	PART
inlawrev-3003	328	20	appeal	appeal	VERB
inlawrev-3003	328	21	the	the	DET
inlawrev-3003	328	22	portion	portion	NOUN
inlawrev-3003	328	23	of	of	ADP
inlawrev-3003	328	24	the	the	DET
inlawrev-3003	328	25	tax	tax	NOUN
inlawrev-3003	328	26	court	court	NOUN
inlawrev-3003	328	27	decision	decision	NOUN
inlawrev-3003	328	28	attributable	attributable	ADJ
inlawrev-3003	328	29	to	to	ADP
inlawrev-3003	328	30	arbitration	arbitration	NOUN
inlawrev-3003	328	31	.	.	PUNCT
inlawrev-3003	329	1	without	without	ADP
inlawrev-3003	329	2	such	such	DET
inlawrev-3003	329	3	a	a	DET
inlawrev-3003	329	4	written	write	VERB
inlawrev-3003	329	5	report	report	NOUN
inlawrev-3003	329	6	in	in	ADP
inlawrev-3003	329	7	the	the	DET
inlawrev-3003	329	8	record	record	NOUN
inlawrev-3003	329	9	,	,	PUNCT
inlawrev-3003	329	10	it	it	PRON
inlawrev-3003	329	11	would	would	AUX
inlawrev-3003	329	12	be	be	AUX
inlawrev-3003	329	13	difficult	difficult	ADJ
inlawrev-3003	329	14	for	for	SCONJ
inlawrev-3003	329	15	the	the	DET
inlawrev-3003	329	16	appellate	appellate	ADJ
inlawrev-3003	329	17	court	court	NOUN
inlawrev-3003	329	18	to	to	PART
inlawrev-3003	329	19	review	review	VERB
inlawrev-3003	329	20	the	the	DET
inlawrev-3003	329	21	determination	determination	NOUN
inlawrev-3003	329	22	.	.	PUNCT
inlawrev-3003	330	1	according	accord	VERB
inlawrev-3003	330	2	to	to	ADP
inlawrev-3003	330	3	i.r.c	i.r.c	NOUN
inlawrev-3003	330	4	.	.	PUNCT
inlawrev-3003	330	5	section	section	PROPN
inlawrev-3003	330	6	7482	7482	NUM
inlawrev-3003	330	7	,	,	PUNCT
inlawrev-3003	330	8	"	"	PUNCT
inlawrev-3003	330	9	decisions	decision	NOUN
inlawrev-3003	330	10	of	of	ADP
inlawrev-3003	330	11	the	the	DET
inlawrev-3003	330	12	tax	tax	NOUN
inlawrev-3003	330	13	court	court	NOUN
inlawrev-3003	330	14	"	"	PUNCT
inlawrev-3003	330	15	are	be	AUX
inlawrev-3003	330	16	reviewable	reviewable	ADJ
inlawrev-3003	330	17	exclusively	exclusively	ADV
inlawrev-3003	330	18	by	by	ADP
inlawrev-3003	330	19	the	the	DET
inlawrev-3003	330	20	federal	federal	ADJ
inlawrev-3003	330	21	circuit	circuit	NOUN
inlawrev-3003	330	22	courts	court	NOUN
inlawrev-3003	330	23	.	.	PUNCT
inlawrev-3003	331	1	yet	yet	ADV
inlawrev-3003	331	2	,	,	PUNCT
inlawrev-3003	331	3	the	the	DET
inlawrev-3003	331	4	courts	court	NOUN
inlawrev-3003	331	5	have	have	AUX
inlawrev-3003	331	6	concluded	conclude	VERB
inlawrev-3003	331	7	that	that	SCONJ
inlawrev-3003	331	8	not	not	PART
inlawrev-3003	331	9	all	all	DET
inlawrev-3003	331	10	"	"	PUNCT
inlawrev-3003	331	11	decisions	decision	NOUN
inlawrev-3003	331	12	'	'	PUNCT
inlawrev-3003	331	13	'	'	PUNCT
inlawrev-3003	331	14	can	can	AUX
inlawrev-3003	331	15	be	be	AUX
inlawrev-3003	331	16	appealed	appeal	VERB
inlawrev-3003	331	17	.	.	PUNCT
inlawrev-3003	332	1	for	for	ADP
inlawrev-3003	332	2	example	example	NOUN
inlawrev-3003	332	3	,	,	PUNCT
inlawrev-3003	332	4	the	the	DET
inlawrev-3003	332	5	circuit	circuit	NOUN
inlawrev-3003	332	6	courts	court	NOUN
inlawrev-3003	332	7	have	have	AUX
inlawrev-3003	332	8	held	hold	VERB
inlawrev-3003	332	9	that	that	SCONJ
inlawrev-3003	332	10	the	the	DET
inlawrev-3003	332	11	tax	tax	NOUN
inlawrev-3003	332	12	court	court	NOUN
inlawrev-3003	332	13	's	's	PART
inlawrev-3003	332	14	adoption	adoption	NOUN
inlawrev-3003	332	15	of	of	ADP
inlawrev-3003	332	16	a	a	DET
inlawrev-3003	332	17	decision	decision	NOUN
inlawrev-3003	332	18	stipulated	stipulate	VERB
inlawrev-3003	332	19	by	by	ADP
inlawrev-3003	332	20	the	the	DET
inlawrev-3003	332	21	parties	party	NOUN
inlawrev-3003	332	22	as	as	ADP
inlawrev-3003	332	23	a	a	DET
inlawrev-3003	332	24	result	result	NOUN
inlawrev-3003	332	25	of	of	ADP
inlawrev-3003	332	26	settlement	settlement	NOUN
inlawrev-3003	332	27	should	should	AUX
inlawrev-3003	332	28	not	not	PART
inlawrev-3003	332	29	constitute	constitute	VERB
inlawrev-3003	332	30	an	an	DET
inlawrev-3003	332	31	appealable	appealable	ADJ
inlawrev-3003	332	32	decision.45	decision.45	NOUN
inlawrev-3003	332	33	decisions	decision	NOUN
inlawrev-3003	332	34	entered	enter	VERB
inlawrev-3003	332	35	by	by	ADP
inlawrev-3003	332	36	the	the	DET
inlawrev-3003	332	37	tax	tax	NOUN
inlawrev-3003	332	38	court	court	NOUN
inlawrev-3003	332	39	as	as	ADP
inlawrev-3003	332	40	a	a	DET
inlawrev-3003	332	41	result	result	NOUN
inlawrev-3003	332	42	of	of	ADP
inlawrev-3003	332	43	the	the	DET
inlawrev-3003	332	44	parties	party	NOUN
inlawrev-3003	332	45	entering	enter	VERB
inlawrev-3003	332	46	into	into	ADP
inlawrev-3003	332	47	voluntary	voluntary	ADJ
inlawrev-3003	332	48	binding	bind	VERB
inlawrev-3003	332	49	arbitration	arbitration	NOUN
inlawrev-3003	332	50	can	can	AUX
inlawrev-3003	332	51	be	be	AUX
inlawrev-3003	332	52	distinguished	distinguish	VERB
inlawrev-3003	332	53	from	from	ADP
inlawrev-3003	332	54	stipulated	stipulate	VERB
inlawrev-3003	332	55	decisions	decision	NOUN
inlawrev-3003	332	56	.	.	PUNCT
inlawrev-3003	333	1	in	in	ADP
inlawrev-3003	333	2	voluntary	voluntary	ADJ
inlawrev-3003	333	3	binding	binding	ADJ
inlawrev-3003	333	4	arbitration	arbitration	NOUN
inlawrev-3003	333	5	,	,	PUNCT
inlawrev-3003	333	6	the	the	DET
inlawrev-3003	333	7	parties	party	NOUN
inlawrev-3003	333	8	stipulate	stipulate	VERB
inlawrev-3003	333	9	that	that	SCONJ
inlawrev-3003	333	10	they	they	PRON
inlawrev-3003	333	11	"	"	PUNCT
inlawrev-3003	333	12	agree	agree	VERB
inlawrev-3003	333	13	to	to	PART
inlawrev-3003	333	14	be	be	AUX
inlawrev-3003	333	15	bound	bind	VERB
inlawrev-3003	333	16	by	by	ADP
inlawrev-3003	333	17	the	the	DET
inlawrev-3003	333	18	findings	finding	NOUN
inlawrev-3003	333	19	of	of	ADP
inlawrev-3003	333	20	the	the	DET
inlawrev-3003	333	21	arbitrator	arbitrator	NOUN
inlawrev-3003	333	22	in	in	ADP
inlawrev-3003	333	23	respect	respect	NOUN
inlawrev-3003	333	24	of	of	ADP
inlawrev-3003	333	25	the	the	DET
inlawrev-3003	333	26	issue	issue	NOUN
inlawrev-3003	333	27	to	to	PART
inlawrev-3003	333	28	be	be	AUX
inlawrev-3003	333	29	resolved	resolve	VERB
inlawrev-3003	333	30	.	.	PUNCT
inlawrev-3003	334	1	"46	"46	PUNCT
inlawrev-3003	334	2	the	the	DET
inlawrev-3003	334	3	purpose	purpose	NOUN
inlawrev-3003	334	4	of	of	ADP
inlawrev-3003	334	5	this	this	DET
inlawrev-3003	334	6	stipulation	stipulation	NOUN
inlawrev-3003	334	7	is	be	AUX
inlawrev-3003	334	8	to	to	PART
inlawrev-3003	334	9	prevent	prevent	VERB
inlawrev-3003	334	10	the	the	DET
inlawrev-3003	334	11	parties	party	NOUN
inlawrev-3003	334	12	from	from	ADP
inlawrev-3003	334	13	subsequently	subsequently	ADV
inlawrev-3003	334	14	requesting	request	VERB
inlawrev-3003	334	15	a	a	DET
inlawrev-3003	334	16	trial	trial	NOUN
inlawrev-3003	334	17	de	de	X
inlawrev-3003	334	18	novo	novo	NOUN
inlawrev-3003	334	19	by	by	ADP
inlawrev-3003	334	20	the	the	DET
inlawrev-3003	334	21	tax	tax	NOUN
inlawrev-3003	334	22	court	court	NOUN
inlawrev-3003	334	23	.	.	PUNCT
inlawrev-3003	335	1	the	the	DET
inlawrev-3003	335	2	parties	party	NOUN
inlawrev-3003	335	3	are	be	AUX
inlawrev-3003	335	4	submitting	submit	VERB
inlawrev-3003	335	5	to	to	ADP
inlawrev-3003	335	6	binding	bind	VERB
inlawrev-3003	335	7	arbitration	arbitration	NOUN
inlawrev-3003	335	8	as	as	ADP
inlawrev-3003	335	9	a	a	DET
inlawrev-3003	335	10	substitute	substitute	NOUN
inlawrev-3003	335	11	for	for	ADP
inlawrev-3003	335	12	a	a	DET
inlawrev-3003	335	13	trial	trial	NOUN
inlawrev-3003	335	14	before	before	ADP
inlawrev-3003	335	15	a	a	DET
inlawrev-3003	335	16	tax	tax	NOUN
inlawrev-3003	335	17	court	court	NOUN
inlawrev-3003	335	18	judge	judge	NOUN
inlawrev-3003	335	19	,	,	PUNCT
inlawrev-3003	335	20	and	and	CCONJ
inlawrev-3003	335	21	the	the	DET
inlawrev-3003	335	22	determination	determination	NOUN
inlawrev-3003	335	23	of	of	ADP
inlawrev-3003	335	24	the	the	DET
inlawrev-3003	335	25	arbitrator	arbitrator	NOUN
inlawrev-3003	335	26	should	should	AUX
inlawrev-3003	335	27	supplant	supplant	VERB
inlawrev-3003	335	28	a	a	DET
inlawrev-3003	335	29	factual	factual	ADJ
inlawrev-3003	335	30	determination	determination	NOUN
inlawrev-3003	335	31	by	by	ADP
inlawrev-3003	335	32	a	a	DET
inlawrev-3003	335	33	judge	judge	NOUN
inlawrev-3003	335	34	that	that	PRON
inlawrev-3003	335	35	otherwise	otherwise	ADV
inlawrev-3003	335	36	would	would	AUX
inlawrev-3003	335	37	be	be	AUX
inlawrev-3003	335	38	required	require	VERB
inlawrev-3003	335	39	.	.	PUNCT
inlawrev-3003	336	1	the	the	DET
inlawrev-3003	336	2	judge	judge	NOUN
inlawrev-3003	336	3	must	must	AUX
inlawrev-3003	336	4	incorporate	incorporate	VERB
inlawrev-3003	336	5	the	the	DET
inlawrev-3003	336	6	arbitrator	arbitrator	NOUN
inlawrev-3003	336	7	's	's	PART
inlawrev-3003	336	8	findings	finding	NOUN
inlawrev-3003	336	9	in	in	ADP
inlawrev-3003	336	10	the	the	DET
inlawrev-3003	336	11	final	final	ADJ
inlawrev-3003	336	12	decision	decision	NOUN
inlawrev-3003	336	13	.	.	PUNCT
inlawrev-3003	337	1	the	the	DET
inlawrev-3003	337	2	effect	effect	NOUN
inlawrev-3003	337	3	of	of	ADP
inlawrev-3003	337	4	the	the	DET
inlawrev-3003	337	5	rule	rule	NOUN
inlawrev-3003	337	6	42	42	NUM
inlawrev-3003	337	7	.	.	PUNCT
inlawrev-3003	338	1	tax	tax	PROPN
inlawrev-3003	338	2	ct	ct	PROPN
inlawrev-3003	338	3	.	.	PUNCT
inlawrev-3003	339	1	r.	r.	PROPN
inlawrev-3003	339	2	124(b)(4	124(b)(4	NUM
inlawrev-3003	339	3	)	)	PUNCT
inlawrev-3003	339	4	;	;	PUNCT
inlawrev-3003	339	5	see	see	VERB
inlawrev-3003	339	6	official	official	ADJ
inlawrev-3003	339	7	note	note	NOUN
inlawrev-3003	339	8	,	,	PUNCT
inlawrev-3003	339	9	supra	supra	PROPN
inlawrev-3003	339	10	note	note	NOUN
inlawrev-3003	339	11	30	30	NUM
inlawrev-3003	339	12	.	.	PUNCT
inlawrev-3003	340	1	43	43	NUM
inlawrev-3003	340	2	.	.	PUNCT
inlawrev-3003	341	1	see	see	VERB
inlawrev-3003	341	2	official	official	ADJ
inlawrev-3003	341	3	note	note	NOUN
inlawrev-3003	341	4	,	,	PUNCT
inlawrev-3003	341	5	supra	supra	PROPN
inlawrev-3003	341	6	note	note	NOUN
inlawrev-3003	341	7	30	30	NUM
inlawrev-3003	341	8	.	.	PUNCT
inlawrev-3003	342	1	44	44	NUM
inlawrev-3003	342	2	.	.	PUNCT
inlawrev-3003	343	1	tax	tax	NOUN
inlawrev-3003	343	2	court	court	NOUN
inlawrev-3003	343	3	rule	rule	NOUN
inlawrev-3003	343	4	143(f	143(f	PROPN
inlawrev-3003	343	5	)	)	PUNCT
inlawrev-3003	343	6	requires	require	VERB
inlawrev-3003	343	7	that	that	SCONJ
inlawrev-3003	343	8	in	in	ADP
inlawrev-3003	343	9	cases	case	NOUN
inlawrev-3003	343	10	heard	hear	VERB
inlawrev-3003	343	11	by	by	ADP
inlawrev-3003	343	12	a	a	DET
inlawrev-3003	343	13	judge	judge	NOUN
inlawrev-3003	343	14	of	of	ADP
inlawrev-3003	343	15	the	the	DET
inlawrev-3003	343	16	tax	tax	NOUN
inlawrev-3003	343	17	court	court	NOUN
inlawrev-3003	343	18	,	,	PUNCT
inlawrev-3003	343	19	expert	expert	ADJ
inlawrev-3003	343	20	witness	witness	NOUN
inlawrev-3003	343	21	reports	report	NOUN
inlawrev-3003	343	22	must	must	AUX
inlawrev-3003	343	23	be	be	AUX
inlawrev-3003	343	24	prepared	prepare	VERB
inlawrev-3003	343	25	and	and	CCONJ
inlawrev-3003	343	26	submitted	submit	VERB
inlawrev-3003	343	27	to	to	ADP
inlawrev-3003	343	28	the	the	DET
inlawrev-3003	343	29	court	court	NOUN
inlawrev-3003	343	30	and	and	CCONJ
inlawrev-3003	343	31	to	to	ADP
inlawrev-3003	343	32	the	the	DET
inlawrev-3003	343	33	opposing	oppose	VERB
inlawrev-3003	343	34	party	party	NOUN
inlawrev-3003	343	35	for	for	ADP
inlawrev-3003	343	36	any	any	DET
inlawrev-3003	343	37	expert	expert	ADJ
inlawrev-3003	343	38	witness	witness	NOUN
inlawrev-3003	343	39	to	to	PART
inlawrev-3003	343	40	be	be	AUX
inlawrev-3003	343	41	called	call	VERB
inlawrev-3003	343	42	to	to	PART
inlawrev-3003	343	43	testify	testify	VERB
inlawrev-3003	343	44	.	.	PUNCT
inlawrev-3003	344	1	among	among	ADP
inlawrev-3003	344	2	other	other	ADJ
inlawrev-3003	344	3	things	thing	NOUN
inlawrev-3003	344	4	required	require	VERB
inlawrev-3003	344	5	in	in	ADP
inlawrev-3003	344	6	the	the	DET
inlawrev-3003	344	7	report	report	NOUN
inlawrev-3003	344	8	are	be	AUX
inlawrev-3003	344	9	the	the	DET
inlawrev-3003	344	10	"	"	PUNCT
inlawrev-3003	344	11	witness	witness	NOUN
inlawrev-3003	344	12	's	's	PART
inlawrev-3003	344	13	opinion	opinion	NOUN
inlawrev-3003	344	14	and	and	CCONJ
inlawrev-3003	344	15	facts	fact	NOUN
inlawrev-3003	344	16	or	or	CCONJ
inlawrev-3003	344	17	data	datum	NOUN
inlawrev-3003	344	18	on	on	ADP
inlawrev-3003	344	19	which	which	PRON
inlawrev-3003	344	20	that	that	DET
inlawrev-3003	344	21	opinion	opinion	NOUN
inlawrev-3003	344	22	is	be	AUX
inlawrev-3003	344	23	based	base	VERB
inlawrev-3003	344	24	.	.	PUNCT
inlawrev-3003	344	25	.	.	PUNCT
inlawrev-3003	344	26	.	.	PUNCT
inlawrev-3003	345	1	[	[	X
inlawrev-3003	345	2	and	and	CCONJ
inlawrev-3003	345	3	]	]	X
inlawrev-3003	345	4	the	the	DET
inlawrev-3003	345	5	reasons	reason	NOUN
inlawrev-3003	345	6	for	for	ADP
inlawrev-3003	345	7	the	the	DET
inlawrev-3003	345	8	conclusion	conclusion	NOUN
inlawrev-3003	345	9	.	.	PUNCT
inlawrev-3003	345	10	"	"	PUNCT
inlawrev-3003	346	1	tax	tax	NOUN
inlawrev-3003	346	2	ct	ct	PROPN
inlawrev-3003	346	3	.	.	PUNCT
inlawrev-3003	347	1	r.	r.	PROPN
inlawrev-3003	347	2	143(0(1	143(0(1	NUM
inlawrev-3003	347	3	)	)	PUNCT
inlawrev-3003	347	4	.	.	PUNCT
inlawrev-3003	348	1	see	see	VERB
inlawrev-3003	348	2	supra	supra	ADJ
inlawrev-3003	348	3	discussion	discussion	NOUN
inlawrev-3003	348	4	in	in	ADP
inlawrev-3003	348	5	note	note	NOUN
inlawrev-3003	348	6	19	19	NUM
inlawrev-3003	348	7	.	.	NOUN
inlawrev-3003	348	8	45	45	NUM
inlawrev-3003	348	9	.	.	PUNCT
inlawrev-3003	349	1	see	see	VERB
inlawrev-3003	349	2	,	,	PUNCT
inlawrev-3003	349	3	e.g.	e.g.	ADV
inlawrev-3003	349	4	,	,	PUNCT
inlawrev-3003	349	5	clapp	clapp	PROPN
inlawrev-3003	349	6	v.	v.	PROPN
inlawrev-3003	349	7	commissioner	commissioner	PROPN
inlawrev-3003	349	8	,	,	PUNCT
inlawrev-3003	349	9	875	875	NUM
inlawrev-3003	349	10	f.2d	f.2d	NOUN
inlawrev-3003	349	11	1396	1396	NUM
inlawrev-3003	349	12	,	,	PUNCT
inlawrev-3003	349	13	1398	1398	NUM
inlawrev-3003	349	14	(	(	PUNCT
inlawrev-3003	349	15	9th	9th	ADJ
inlawrev-3003	349	16	cir	cir	NOUN
inlawrev-3003	349	17	.	.	PROPN
inlawrev-3003	349	18	1989	1989	NUM
inlawrev-3003	349	19	)	)	PUNCT
inlawrev-3003	349	20	;	;	PUNCT
inlawrev-3003	349	21	tapper	tapper	NOUN
inlawrev-3003	349	22	v.	v.	PRON
inlawrev-3003	349	23	commissioner	commissioner	NOUN
inlawrev-3003	349	24	,	,	PUNCT
inlawrev-3003	349	25	766	766	NUM
inlawrev-3003	349	26	f.2d	f.2d	X
inlawrev-3003	349	27	401	401	NUM
inlawrev-3003	349	28	,	,	PUNCT
inlawrev-3003	349	29	403	403	NUM
inlawrev-3003	349	30	(	(	PUNCT
inlawrev-3003	349	31	9th	9th	ADJ
inlawrev-3003	349	32	cir	cir	NOUN
inlawrev-3003	349	33	.	.	PUNCT
inlawrev-3003	349	34	1985	1985	NUM
inlawrev-3003	349	35	)	)	PUNCT
inlawrev-3003	349	36	.	.	PUNCT
inlawrev-3003	350	1	46	46	NUM
inlawrev-3003	350	2	.	.	PUNCT
inlawrev-3003	351	1	tax	tax	PROPN
inlawrev-3003	351	2	ct	ct	PROPN
inlawrev-3003	351	3	.	.	PUNCT
inlawrev-3003	352	1	r.	r.	PROPN
inlawrev-3003	352	2	124(b)(2)(b	124(b)(2)(b	NUM
inlawrev-3003	352	3	)	)	PUNCT
inlawrev-3003	352	4	.	.	PUNCT
inlawrev-3003	353	1	60	60	NUM
inlawrev-3003	353	2	indiana	indiana	PROPN
inlawrev-3003	353	3	law	law	PROPN
inlawrev-3003	353	4	review	review	NOUN
inlawrev-3003	353	5	[	[	X
inlawrev-3003	353	6	vol	vol	NOUN
inlawrev-3003	353	7	.	.	NOUN
inlawrev-3003	353	8	26:41	26:41	NUM
inlawrev-3003	353	9	is	be	AUX
inlawrev-3003	353	10	not	not	PART
inlawrev-3003	353	11	to	to	PART
inlawrev-3003	353	12	have	have	VERB
inlawrev-3003	353	13	the	the	DET
inlawrev-3003	353	14	parties	party	NOUN
inlawrev-3003	353	15	stipulate	stipulate	VERB
inlawrev-3003	353	16	to	to	ADP
inlawrev-3003	353	17	the	the	DET
inlawrev-3003	353	18	decision	decision	NOUN
inlawrev-3003	353	19	,	,	PUNCT
inlawrev-3003	353	20	and	and	CCONJ
inlawrev-3003	353	21	therefore	therefore	ADV
inlawrev-3003	353	22	,	,	PUNCT
inlawrev-3003	353	23	a	a	DET
inlawrev-3003	353	24	decision	decision	NOUN
inlawrev-3003	353	25	entered	enter	VERB
inlawrev-3003	353	26	by	by	ADP
inlawrev-3003	353	27	the	the	DET
inlawrev-3003	353	28	judge	judge	NOUN
inlawrev-3003	353	29	that	that	PRON
inlawrev-3003	353	30	incorporates	incorporate	VERB
inlawrev-3003	353	31	the	the	DET
inlawrev-3003	353	32	findings	finding	NOUN
inlawrev-3003	353	33	of	of	ADP
inlawrev-3003	353	34	an	an	DET
inlawrev-3003	353	35	arbitrator	arbitrator	NOUN
inlawrev-3003	353	36	is	be	AUX
inlawrev-3003	353	37	not	not	PART
inlawrev-3003	353	38	the	the	DET
inlawrev-3003	353	39	equivalent	equivalent	NOUN
inlawrev-3003	353	40	of	of	ADP
inlawrev-3003	353	41	a	a	DET
inlawrev-3003	353	42	stipulated	stipulate	VERB
inlawrev-3003	353	43	decision	decision	NOUN
inlawrev-3003	353	44	.	.	PUNCT
inlawrev-3003	354	1	moreover	moreover	ADV
inlawrev-3003	354	2	,	,	PUNCT
inlawrev-3003	354	3	unless	unless	SCONJ
inlawrev-3003	354	4	such	such	ADJ
inlawrev-3003	354	5	decisions	decision	NOUN
inlawrev-3003	354	6	are	be	AUX
inlawrev-3003	354	7	appealable	appealable	ADJ
inlawrev-3003	354	8	,	,	PUNCT
inlawrev-3003	354	9	it	it	PRON
inlawrev-3003	354	10	is	be	AUX
inlawrev-3003	354	11	unlikely	unlikely	ADJ
inlawrev-3003	354	12	that	that	SCONJ
inlawrev-3003	354	13	many	many	ADJ
inlawrev-3003	354	14	parties	party	NOUN
inlawrev-3003	354	15	will	will	AUX
inlawrev-3003	354	16	be	be	AUX
inlawrev-3003	354	17	willing	willing	ADJ
inlawrev-3003	354	18	to	to	PART
inlawrev-3003	354	19	enter	enter	VERB
inlawrev-3003	354	20	into	into	ADP
inlawrev-3003	354	21	arbitration	arbitration	NOUN
inlawrev-3003	354	22	,	,	PUNCT
inlawrev-3003	354	23	especially	especially	ADV
inlawrev-3003	354	24	when	when	SCONJ
inlawrev-3003	354	25	the	the	DET
inlawrev-3003	354	26	alternative	alternative	ADJ
inlawrev-3003	354	27	choice	choice	NOUN
inlawrev-3003	354	28	would	would	AUX
inlawrev-3003	354	29	permit	permit	VERB
inlawrev-3003	354	30	appeal	appeal	NOUN
inlawrev-3003	354	31	of	of	ADP
inlawrev-3003	354	32	the	the	DET
inlawrev-3003	354	33	presiding	preside	VERB
inlawrev-3003	354	34	judge	judge	NOUN
inlawrev-3003	354	35	's	's	PART
inlawrev-3003	354	36	decision	decision	NOUN
inlawrev-3003	354	37	.	.	PUNCT
inlawrev-3003	355	1	consequently	consequently	ADV
inlawrev-3003	355	2	,	,	PUNCT
inlawrev-3003	355	3	the	the	DET
inlawrev-3003	355	4	judge	judge	NOUN
inlawrev-3003	355	5	's	's	PART
inlawrev-3003	355	6	decision	decision	NOUN
inlawrev-3003	355	7	entered	enter	VERB
inlawrev-3003	355	8	with	with	ADP
inlawrev-3003	355	9	respect	respect	NOUN
inlawrev-3003	355	10	to	to	ADP
inlawrev-3003	355	11	the	the	DET
inlawrev-3003	355	12	arbitrated	arbitrate	VERB
inlawrev-3003	355	13	matter	matter	NOUN
inlawrev-3003	355	14	should	should	AUX
inlawrev-3003	355	15	be	be	AUX
inlawrev-3003	355	16	appealable	appealable	ADJ
inlawrev-3003	355	17	.	.	PUNCT
inlawrev-3003	356	1	c.	c.	NOUN
inlawrev-3003	356	2	other	other	ADJ
inlawrev-3003	356	3	procedural	procedural	ADJ
inlawrev-3003	356	4	subjects	subject	NOUN
inlawrev-3003	356	5	ideally	ideally	ADV
inlawrev-3003	356	6	,	,	PUNCT
inlawrev-3003	356	7	the	the	DET
inlawrev-3003	356	8	tax	tax	NOUN
inlawrev-3003	356	9	court	court	NOUN
inlawrev-3003	356	10	should	should	AUX
inlawrev-3003	356	11	address	address	VERB
inlawrev-3003	356	12	other	other	ADJ
inlawrev-3003	356	13	procedural	procedural	ADJ
inlawrev-3003	356	14	issues	issue	NOUN
inlawrev-3003	356	15	that	that	PRON
inlawrev-3003	356	16	might	might	AUX
inlawrev-3003	356	17	arise	arise	VERB
inlawrev-3003	356	18	.	.	PUNCT
inlawrev-3003	357	1	for	for	ADP
inlawrev-3003	357	2	example	example	NOUN
inlawrev-3003	357	3	,	,	PUNCT
inlawrev-3003	357	4	rule	rule	VERB
inlawrev-3003	357	5	124	124	NUM
inlawrev-3003	357	6	does	do	AUX
inlawrev-3003	357	7	not	not	PART
inlawrev-3003	357	8	address	address	VERB
inlawrev-3003	357	9	any	any	DET
inlawrev-3003	357	10	timing	timing	NOUN
inlawrev-3003	357	11	requirements	requirement	NOUN
inlawrev-3003	357	12	,	,	PUNCT
inlawrev-3003	357	13	such	such	ADJ
inlawrev-3003	357	14	as	as	ADP
inlawrev-3003	357	15	the	the	DET
inlawrev-3003	357	16	amount	amount	NOUN
inlawrev-3003	357	17	of	of	ADP
inlawrev-3003	357	18	time	time	NOUN
inlawrev-3003	357	19	that	that	PRON
inlawrev-3003	357	20	the	the	DET
inlawrev-3003	357	21	parties	party	NOUN
inlawrev-3003	357	22	have	have	VERB
inlawrev-3003	357	23	for	for	ADP
inlawrev-3003	357	24	producing	produce	VERB
inlawrev-3003	357	25	evidence	evidence	NOUN
inlawrev-3003	357	26	to	to	ADP
inlawrev-3003	357	27	the	the	DET
inlawrev-3003	357	28	arbitrator	arbitrator	NOUN
inlawrev-3003	357	29	,	,	PUNCT
inlawrev-3003	357	30	and	and	CCONJ
inlawrev-3003	357	31	the	the	DET
inlawrev-3003	357	32	arbitrator	arbitrator	NOUN
inlawrev-3003	357	33	has	have	VERB
inlawrev-3003	357	34	for	for	ADP
inlawrev-3003	357	35	making	make	VERB
inlawrev-3003	357	36	a	a	DET
inlawrev-3003	357	37	determination	determination	NOUN
inlawrev-3003	357	38	.	.	PUNCT
inlawrev-3003	358	1	the	the	DET
inlawrev-3003	358	2	rule	rule	NOUN
inlawrev-3003	358	3	does	do	AUX
inlawrev-3003	358	4	not	not	PART
inlawrev-3003	358	5	address	address	VERB
inlawrev-3003	358	6	whether	whether	SCONJ
inlawrev-3003	358	7	an	an	DET
inlawrev-3003	358	8	"	"	PUNCT
inlawrev-3003	358	9	expert	expert	ADJ
inlawrev-3003	358	10	arbitrator	arbitrator	NOUN
inlawrev-3003	358	11	"	"	PUNCT
inlawrev-3003	358	12	may	may	AUX
inlawrev-3003	358	13	gather	gather	VERB
inlawrev-3003	358	14	facts	fact	NOUN
inlawrev-3003	358	15	independently	independently	ADV
inlawrev-3003	358	16	or	or	CCONJ
inlawrev-3003	358	17	whether	whether	SCONJ
inlawrev-3003	358	18	the	the	DET
inlawrev-3003	358	19	"	"	PUNCT
inlawrev-3003	358	20	expert	expert	ADJ
inlawrev-3003	358	21	arbitrator	arbitrator	NOUN
inlawrev-3003	358	22	"	"	PUNCT
inlawrev-3003	358	23	would	would	AUX
inlawrev-3003	358	24	be	be	AUX
inlawrev-3003	358	25	constrained	constrain	VERB
inlawrev-3003	358	26	to	to	PART
inlawrev-3003	358	27	weigh	weigh	VERB
inlawrev-3003	358	28	only	only	ADJ
inlawrev-3003	358	29	evidence	evidence	NOUN
inlawrev-3003	358	30	as	as	SCONJ
inlawrev-3003	358	31	presented	present	VERB
inlawrev-3003	358	32	by	by	ADP
inlawrev-3003	358	33	the	the	DET
inlawrev-3003	358	34	parties	party	NOUN
inlawrev-3003	358	35	.	.	PUNCT
inlawrev-3003	359	1	the	the	DET
inlawrev-3003	359	2	rule	rule	NOUN
inlawrev-3003	359	3	also	also	ADV
inlawrev-3003	359	4	does	do	AUX
inlawrev-3003	359	5	not	not	PART
inlawrev-3003	359	6	address	address	VERB
inlawrev-3003	359	7	whether	whether	SCONJ
inlawrev-3003	359	8	a	a	DET
inlawrev-3003	359	9	panel	panel	NOUN
inlawrev-3003	359	10	of	of	ADP
inlawrev-3003	359	11	arbitrators	arbitrator	NOUN
inlawrev-3003	359	12	can	can	AUX
inlawrev-3003	359	13	be	be	AUX
inlawrev-3003	359	14	appointed	appoint	VERB
inlawrev-3003	359	15	,	,	PUNCT
inlawrev-3003	359	16	and	and	CCONJ
inlawrev-3003	359	17	if	if	SCONJ
inlawrev-3003	359	18	so	so	ADV
inlawrev-3003	359	19	,	,	PUNCT
inlawrev-3003	359	20	whether	whether	SCONJ
inlawrev-3003	359	21	such	such	DET
inlawrev-3003	359	22	a	a	DET
inlawrev-3003	359	23	panel	panel	NOUN
inlawrev-3003	359	24	could	could	AUX
inlawrev-3003	359	25	include	include	VERB
inlawrev-3003	359	26	at	at	ADV
inlawrev-3003	359	27	least	least	ADV
inlawrev-3003	359	28	one	one	NUM
inlawrev-3003	359	29	"	"	PUNCT
inlawrev-3003	359	30	expert	expert	ADJ
inlawrev-3003	359	31	arbitrator	arbitrator	NOUN
inlawrev-3003	359	32	"	"	PUNCT
inlawrev-3003	359	33	.	.	PUNCT
inlawrev-3003	360	1	it	it	PRON
inlawrev-3003	360	2	also	also	ADV
inlawrev-3003	360	3	does	do	AUX
inlawrev-3003	360	4	not	not	PART
inlawrev-3003	360	5	suggest	suggest	VERB
inlawrev-3003	360	6	rules	rule	NOUN
inlawrev-3003	360	7	by	by	ADP
inlawrev-3003	360	8	which	which	PRON
inlawrev-3003	360	9	such	such	DET
inlawrev-3003	360	10	a	a	DET
inlawrev-3003	360	11	panel	panel	NOUN
inlawrev-3003	360	12	of	of	ADP
inlawrev-3003	360	13	arbitrators	arbitrator	NOUN
inlawrev-3003	360	14	would	would	AUX
inlawrev-3003	360	15	operate	operate	VERB
inlawrev-3003	360	16	.	.	PUNCT
inlawrev-3003	361	1	v.	v.	ADP
inlawrev-3003	361	2	conclusion	conclusion	NOUN
inlawrev-3003	361	3	as	as	SCONJ
inlawrev-3003	361	4	the	the	DET
inlawrev-3003	361	5	empirical	empirical	ADJ
inlawrev-3003	361	6	study	study	NOUN
inlawrev-3003	361	7	confirms	confirm	VERB
inlawrev-3003	361	8	,	,	PUNCT
inlawrev-3003	361	9	the	the	DET
inlawrev-3003	361	10	current	current	ADJ
inlawrev-3003	361	11	system	system	NOUN
inlawrev-3003	361	12	of	of	ADP
inlawrev-3003	361	13	utilizing	utilize	VERB
inlawrev-3003	361	14	partisan	partisan	ADJ
inlawrev-3003	361	15	expert	expert	NOUN
inlawrev-3003	361	16	witnesses	witness	NOUN
inlawrev-3003	361	17	during	during	ADP
inlawrev-3003	361	18	the	the	DET
inlawrev-3003	361	19	trial	trial	NOUN
inlawrev-3003	361	20	of	of	ADP
inlawrev-3003	361	21	valuation	valuation	NOUN
inlawrev-3003	361	22	issues	issue	NOUN
inlawrev-3003	361	23	can	can	AUX
inlawrev-3003	361	24	be	be	AUX
inlawrev-3003	361	25	deleterious	deleterious	ADJ
inlawrev-3003	361	26	to	to	ADP
inlawrev-3003	361	27	the	the	DET
inlawrev-3003	361	28	tax	tax	NOUN
inlawrev-3003	361	29	court	court	NOUN
inlawrev-3003	361	30	and	and	CCONJ
inlawrev-3003	361	31	to	to	ADP
inlawrev-3003	361	32	the	the	DET
inlawrev-3003	361	33	parties	party	NOUN
inlawrev-3003	361	34	.	.	PUNCT
inlawrev-3003	362	1	this	this	DET
inlawrev-3003	362	2	system	system	NOUN
inlawrev-3003	362	3	often	often	ADV
inlawrev-3003	362	4	results	result	VERB
inlawrev-3003	362	5	in	in	ADP
inlawrev-3003	362	6	the	the	DET
inlawrev-3003	362	7	parties	party	NOUN
inlawrev-3003	362	8	'	'	PART
inlawrev-3003	362	9	employing	employ	VERB
inlawrev-3003	362	10	multiple	multiple	ADJ
inlawrev-3003	362	11	expert	expert	ADJ
inlawrev-3003	362	12	witnesses	witness	NOUN
inlawrev-3003	362	13	which	which	PRON
inlawrev-3003	362	14	results	result	VERB
inlawrev-3003	362	15	in	in	ADP
inlawrev-3003	362	16	large	large	ADJ
inlawrev-3003	362	17	(	(	PUNCT
inlawrev-3003	362	18	and	and	CCONJ
inlawrev-3003	362	19	perhaps	perhaps	ADV
inlawrev-3003	362	20	undue	undue	ADJ
inlawrev-3003	362	21	)	)	PUNCT
inlawrev-3003	362	22	expenditures	expenditure	NOUN
inlawrev-3003	362	23	of	of	ADP
inlawrev-3003	362	24	tax	tax	NOUN
inlawrev-3003	362	25	court	court	NOUN
inlawrev-3003	362	26	and	and	CCONJ
inlawrev-3003	362	27	parties	party	NOUN
inlawrev-3003	362	28	'	'	PART
inlawrev-3003	362	29	time	time	NOUN
inlawrev-3003	362	30	,	,	PUNCT
inlawrev-3003	362	31	effort	effort	NOUN
inlawrev-3003	362	32	,	,	PUNCT
inlawrev-3003	362	33	and	and	CCONJ
inlawrev-3003	362	34	monies	monie	NOUN
inlawrev-3003	362	35	.	.	PUNCT
inlawrev-3003	363	1	one	one	NUM
inlawrev-3003	363	2	possible	possible	ADJ
inlawrev-3003	363	3	remedy	remedy	NOUN
inlawrev-3003	363	4	to	to	ADP
inlawrev-3003	363	5	these	these	DET
inlawrev-3003	363	6	problems	problem	NOUN
inlawrev-3003	363	7	is	be	AUX
inlawrev-3003	363	8	the	the	DET
inlawrev-3003	363	9	use	use	NOUN
inlawrev-3003	363	10	of	of	ADP
inlawrev-3003	363	11	either	either	PRON
inlawrev-3003	363	12	one	one	NUM
inlawrev-3003	363	13	"	"	PUNCT
inlawrev-3003	363	14	expert	expert	ADJ
inlawrev-3003	363	15	arbitrator	arbitrator	NOUN
inlawrev-3003	363	16	"	"	PUNCT
inlawrev-3003	363	17	or	or	CCONJ
inlawrev-3003	363	18	a	a	DET
inlawrev-3003	363	19	panel	panel	NOUN
inlawrev-3003	363	20	of	of	ADP
inlawrev-3003	363	21	arbitrators	arbitrator	NOUN
inlawrev-3003	363	22	with	with	ADP
inlawrev-3003	363	23	an	an	DET
inlawrev-3003	363	24	"	"	PUNCT
inlawrev-3003	363	25	expert	expert	ADJ
inlawrev-3003	363	26	arbitrator	arbitrator	NOUN
inlawrev-3003	363	27	,	,	PUNCT
inlawrev-3003	363	28	"	"	PUNCT
inlawrev-3003	363	29	whose	whose	DET
inlawrev-3003	363	30	determination	determination	NOUN
inlawrev-3003	363	31	would	would	AUX
inlawrev-3003	363	32	be	be	AUX
inlawrev-3003	363	33	binding	bind	VERB
inlawrev-3003	363	34	on	on	ADP
inlawrev-3003	363	35	the	the	DET
inlawrev-3003	363	36	parties	party	NOUN
inlawrev-3003	363	37	at	at	ADP
inlawrev-3003	363	38	the	the	DET
inlawrev-3003	363	39	trial	trial	NOUN
inlawrev-3003	363	40	level	level	NOUN
inlawrev-3003	363	41	.	.	PUNCT
inlawrev-3003	364	1	while	while	SCONJ
inlawrev-3003	364	2	this	this	DET
inlawrev-3003	364	3	remedy	remedy	NOUN
inlawrev-3003	364	4	might	might	AUX
inlawrev-3003	364	5	raise	raise	VERB
inlawrev-3003	364	6	new	new	ADJ
inlawrev-3003	364	7	problems	problem	NOUN
inlawrev-3003	364	8	,	,	PUNCT
inlawrev-3003	364	9	it	it	PRON
inlawrev-3003	364	10	would	would	AUX
inlawrev-3003	364	11	go	go	VERB
inlawrev-3003	364	12	a	a	DET
inlawrev-3003	364	13	long	long	ADJ
inlawrev-3003	364	14	way	way	NOUN
inlawrev-3003	364	15	toward	toward	ADP
inlawrev-3003	364	16	resolving	resolve	VERB
inlawrev-3003	364	17	financial	financial	ADJ
inlawrev-3003	364	18	and	and	CCONJ
inlawrev-3003	364	19	time	time	NOUN
inlawrev-3003	364	20	burdens	burden	NOUN
inlawrev-3003	364	21	that	that	PRON
inlawrev-3003	364	22	have	have	AUX
inlawrev-3003	364	23	plagued	plague	VERB
inlawrev-3003	364	24	the	the	DET
inlawrev-3003	364	25	parties	party	NOUN
inlawrev-3003	364	26	and	and	CCONJ
inlawrev-3003	364	27	the	the	DET
inlawrev-3003	364	28	tax	tax	NOUN
inlawrev-3003	364	29	court	court	NOUN
inlawrev-3003	364	30	.	.	PUNCT
inlawrev-3003	365	1	moreover	moreover	ADV
inlawrev-3003	365	2	,	,	PUNCT
inlawrev-3003	365	3	aside	aside	ADV
inlawrev-3003	365	4	from	from	ADP
inlawrev-3003	365	5	the	the	DET
inlawrev-3003	365	6	tangible	tangible	ADJ
inlawrev-3003	365	7	benefits	benefit	NOUN
inlawrev-3003	365	8	that	that	PRON
inlawrev-3003	365	9	could	could	AUX
inlawrev-3003	365	10	result	result	VERB
inlawrev-3003	365	11	from	from	ADP
inlawrev-3003	365	12	the	the	DET
inlawrev-3003	365	13	use	use	NOUN
inlawrev-3003	365	14	of	of	ADP
inlawrev-3003	365	15	an	an	DET
inlawrev-3003	365	16	"	"	PUNCT
inlawrev-3003	365	17	expert	expert	ADJ
inlawrev-3003	365	18	arbitrator	arbitrator	NOUN
inlawrev-3003	365	19	"	"	PUNCT
inlawrev-3003	365	20	or	or	CCONJ
inlawrev-3003	365	21	panel	panel	NOUN
inlawrev-3003	365	22	of	of	ADP
inlawrev-3003	365	23	arbitrators	arbitrator	NOUN
inlawrev-3003	365	24	having	have	VERB
inlawrev-3003	365	25	an	an	DET
inlawrev-3003	365	26	"	"	PUNCT
inlawrev-3003	365	27	expert	expert	ADJ
inlawrev-3003	365	28	arbitrator	arbitrator	NOUN
inlawrev-3003	365	29	,	,	PUNCT
inlawrev-3003	365	30	"	"	PUNCT
inlawrev-3003	365	31	an	an	DET
inlawrev-3003	365	32	intangible	intangible	ADJ
inlawrev-3003	365	33	benefit	benefit	NOUN
inlawrev-3003	365	34	might	might	AUX
inlawrev-3003	365	35	result	result	VERB
inlawrev-3003	365	36	.	.	PUNCT
inlawrev-3003	366	1	taxpayers	taxpayer	NOUN
inlawrev-3003	366	2	who	who	PRON
inlawrev-3003	366	3	agree	agree	VERB
inlawrev-3003	366	4	to	to	PART
inlawrev-3003	366	5	utilize	utilize	VERB
inlawrev-3003	366	6	an	an	DET
inlawrev-3003	366	7	"	"	PUNCT
inlawrev-3003	366	8	expert	expert	ADJ
inlawrev-3003	366	9	arbitrator	arbitrator	NOUN
inlawrev-3003	366	10	"	"	PUNCT
inlawrev-3003	366	11	might	might	AUX
inlawrev-3003	366	12	experience	experience	VERB
inlawrev-3003	366	13	some	some	PRON
inlawrev-3003	366	14	of	of	ADP
inlawrev-3003	366	15	the	the	DET
inlawrev-3003	366	16	same	same	ADJ
inlawrev-3003	366	17	sentiments	sentiment	NOUN
inlawrev-3003	366	18	expressed	express	VERB
inlawrev-3003	366	19	by	by	ADP
inlawrev-3003	366	20	paul	paul	PROPN
inlawrev-3003	366	21	,	,	PUNCT
inlawrev-3003	366	22	who	who	PRON
inlawrev-3003	366	23	,	,	PUNCT
inlawrev-3003	366	24	in	in	ADP
inlawrev-3003	366	25	the	the	DET
inlawrev-3003	366	26	new	new	ADJ
inlawrev-3003	366	27	testament	testament	NOUN
inlawrev-3003	366	28	,	,	PUNCT
inlawrev-3003	366	29	stated	state	VERB
inlawrev-3003	366	30	to	to	ADP
inlawrev-3003	366	31	king	king	PROPN
inlawrev-3003	366	32	agrippa	agrippa	PROPN
inlawrev-3003	366	33	after	after	ADP
inlawrev-3003	366	34	being	be	AUX
inlawrev-3003	366	35	accused	accuse	VERB
inlawrev-3003	366	36	of	of	ADP
inlawrev-3003	366	37	offenses	offense	NOUN
inlawrev-3003	366	38	that	that	PRON
inlawrev-3003	366	39	he	he	PRON
inlawrev-3003	366	40	claimed	claim	VERB
inlawrev-3003	366	41	to	to	PART
inlawrev-3003	366	42	have	have	AUX
inlawrev-3003	366	43	not	not	PART
inlawrev-3003	366	44	committed	commit	VERB
inlawrev-3003	366	45	:	:	PUNCT
inlawrev-3003	366	46	i	i	PRON
inlawrev-3003	366	47	consider	consider	VERB
inlawrev-3003	366	48	myself	myself	PRON
inlawrev-3003	366	49	fortunate	fortunate	VERB
inlawrev-3003	366	50	,	,	PUNCT
inlawrev-3003	366	51	king	king	PROPN
inlawrev-3003	366	52	agrippa	agrippa	PROPN
inlawrev-3003	366	53	,	,	PUNCT
inlawrev-3003	366	54	that	that	SCONJ
inlawrev-3003	366	55	it	it	PRON
inlawrev-3003	366	56	is	be	AUX
inlawrev-3003	366	57	before	before	ADP
inlawrev-3003	366	58	you	you	PRON
inlawrev-3003	366	59	that	that	SCONJ
inlawrev-3003	366	60	i	i	PRON
inlawrev-3003	366	61	am	be	AUX
inlawrev-3003	366	62	to	to	PART
inlawrev-3003	366	63	make	make	VERB
inlawrev-3003	366	64	my	my	PRON
inlawrev-3003	366	65	defence	defence	NOUN
inlawrev-3003	366	66	today	today	NOUN
inlawrev-3003	366	67	upon	upon	SCONJ
inlawrev-3003	366	68	all	all	DET
inlawrev-3003	366	69	the	the	DET
inlawrev-3003	366	70	charges	charge	NOUN
inlawrev-3003	366	71	1992	1992	NUM
inlawrev-3003	366	72	]	]	PUNCT
inlawrev-3003	366	73	resolving	resolve	VERB
inlawrev-3003	366	74	valuation	valuation	NOUN
inlawrev-3003	366	75	issues	issue	NOUN
inlawrev-3003	366	76	61	61	NUM
inlawrev-3003	366	77	brought	bring	VERB
inlawrev-3003	366	78	against	against	ADP
inlawrev-3003	366	79	me	i	PRON
inlawrev-3003	366	80	.	.	PUNCT
inlawrev-3003	366	81	.	.	PUNCT
inlawrev-3003	367	1	.	.	PUNCT
inlawrev-3003	368	1	,	,	PUNCT
inlawrev-3003	369	1	particularly	particularly	ADV
inlawrev-3003	369	2	as	as	SCONJ
inlawrev-3003	369	3	you	you	PRON
inlawrev-3003	369	4	are	be	AUX
inlawrev-3003	369	5	expert	expert	ADJ
inlawrev-3003	369	6	in	in	ADV
inlawrev-3003	369	7	all	all	ADV
inlawrev-3003	369	8	.	.	PUNCT
inlawrev-3003	370	1	.	.	PUNCT
inlawrev-3003	370	2	.	.	PUNCT
inlawrev-3003	371	1	[	[	X
inlawrev-3003	371	2	these	these	X
inlawrev-3003	371	3	]	]	PUNCT
inlawrev-3003	371	4	matters	matter	VERB
inlawrev-3003	371	5	....	....	PUNCT
inlawrev-3003	371	6	and	and	CCONJ
inlawrev-3003	371	7	therefore	therefore	ADV
inlawrev-3003	371	8	,	,	PUNCT
inlawrev-3003	371	9	i	i	PRON
inlawrev-3003	371	10	beg	beg	VERB
inlawrev-3003	371	11	you	you	PRON
inlawrev-3003	371	12	to	to	PART
inlawrev-3003	371	13	give	give	VERB
inlawrev-3003	371	14	me	i	PRON
inlawrev-3003	371	15	a	a	DET
inlawrev-3003	371	16	patient	patient	ADJ
inlawrev-3003	371	17	hearing.47	hearing.47	NOUN
inlawrev-3003	371	18	47	47	NUM
inlawrev-3003	371	19	.	.	PUNCT
inlawrev-3003	372	1	acts	act	VERB
inlawrev-3003	372	2	2:3	2:3	NUM
inlawrev-3003	372	3	.	.	PUNCT
inlawrev-3003	373	1	62	62	NUM
inlawrev-3003	373	2	indiana	indiana	PROPN
inlawrev-3003	373	3	law	law	PROPN
inlawrev-3003	373	4	review	review	NOUN
inlawrev-3003	373	5	[	[	X
inlawrev-3003	373	6	vol	vol	NOUN
inlawrev-3003	373	7	.	.	PUNCT
inlawrev-3003	373	8	26:41	26:41	NUM
inlawrev-3003	373	9	appendix	appendix	VERB
inlawrev-3003	373	10	a	a	PRON
inlawrev-3003	373	11	on	on	ADP
inlawrev-3003	373	12	issue	issue	NOUN
inlawrev-3003	373	13	by	by	ADP
inlawrev-3003	373	14	issue	issue	NOUN
inlawrev-3003	373	15	basis	basis	NOUN
inlawrev-3003	373	16	,	,	PUNCT
inlawrev-3003	373	17	court	court	NOUN
inlawrev-3003	373	18	's	's	PART
inlawrev-3003	373	19	determination	determination	NOUN
inlawrev-3003	373	20	as	as	ADP
inlawrev-3003	373	21	compared	compare	VERB
inlawrev-3003	373	22	with	with	ADP
inlawrev-3003	373	23	experts	expert	NOUN
inlawrev-3003	373	24	'	'	PART
inlawrev-3003	373	25	suggested	suggest	VERB
inlawrev-3003	373	26	valuations	valuation	NOUN
inlawrev-3003	373	27	when	when	SCONJ
inlawrev-3003	373	28	conflicting	conflict	VERB
inlawrev-3003	373	29	*	*	PUNCT
inlawrev-3003	373	30	(	(	PUNCT
inlawrev-3003	373	31	1	1	NUM
inlawrev-3003	373	32	)	)	PUNCT
inlawrev-3003	373	33	(	(	PUNCT
inlawrev-3003	373	34	2	2	NUM
inlawrev-3003	373	35	)	)	PUNCT
inlawrev-3003	373	36	(	(	PUNCT
inlawrev-3003	373	37	3	3	X
inlawrev-3003	373	38	)	)	PUNCT
inlawrev-3003	373	39	(	(	PUNCT
inlawrev-3003	373	40	4	4	NUM
inlawrev-3003	373	41	)	)	PUNCT
inlawrev-3003	373	42	(	(	PUNCT
inlawrev-3003	373	43	5	5	X
inlawrev-3003	373	44	)	)	PUNCT
inlawrev-3003	373	45	author	author	NOUN
inlawrev-3003	373	46	's	's	PART
inlawrev-3003	373	47	valuation	valuation	NOUN
inlawrev-3003	373	48	valuation	valuation	NOUN
inlawrev-3003	373	49	assigned	assign	VERB
inlawrev-3003	373	50	suggested	suggest	VERB
inlawrev-3003	373	51	by	by	ADP
inlawrev-3003	373	52	suggested	suggest	VERB
inlawrev-3003	373	53	by	by	ADP
inlawrev-3003	373	54	taxable	taxable	ADJ
inlawrev-3003	373	55	issue	issue	NOUN
inlawrev-3003	373	56	taxpayer	taxpayer	NOUN
inlawrev-3003	373	57	's	's	PART
inlawrev-3003	373	58	irs	irs	PROPN
inlawrev-3003	373	59	's	's	PART
inlawrev-3003	373	60	court	court	NOUN
inlawrev-3003	373	61	's	's	PART
inlawrev-3003	373	62	year	year	NOUN
inlawrev-3003	373	63	number	number	NOUN
inlawrev-3003	373	64	*	*	NOUN
inlawrev-3003	373	65	*	*	NOUN
inlawrev-3003	373	66	experts	expert	NOUN
inlawrev-3003	373	67	expert	expert	ADJ
inlawrev-3003	373	68	determination	determination	NOUN
inlawrev-3003	373	69	1985	1985	NUM
inlawrev-3003	373	70	1	1	NUM
inlawrev-3003	373	71	$	$	SYM
inlawrev-3003	373	72	94,000	94,000	NUM
inlawrev-3003	373	73	$	$	SYM
inlawrev-3003	373	74	53,500	53,500	NUM
inlawrev-3003	373	75	$	$	SYM
inlawrev-3003	373	76	55,278	55,278	NUM
inlawrev-3003	373	77	2	2	NUM
inlawrev-3003	373	78	$	$	SYM
inlawrev-3003	373	79	3,093	3,093	NUM
inlawrev-3003	373	80	/	/	SYM
inlawrev-3003	373	81	share	share	VERB
inlawrev-3003	373	82	$	$	SYM
inlawrev-3003	373	83	14,604	14,604	NUM
inlawrev-3003	373	84	/	/	SYM
inlawrev-3003	373	85	share	share	VERB
inlawrev-3003	373	86	$	$	SYM
inlawrev-3003	373	87	3,480	3,480	NUM
inlawrev-3003	373	88	/	/	SYM
inlawrev-3003	373	89	share	share	NOUN
inlawrev-3003	373	90	3	3	NUM
inlawrev-3003	373	91	$	$	SYM
inlawrev-3003	373	92	8,300,000	8,300,000	NUM
inlawrev-3003	373	93	$	$	SYM
inlawrev-3003	373	94	2,490,000	2,490,000	NUM
inlawrev-3003	373	95	$	$	SYM
inlawrev-3003	373	96	8,193,000	8,193,000	NUM
inlawrev-3003	373	97	4	4	NUM
inlawrev-3003	373	98	$	$	SYM
inlawrev-3003	373	99	9,509	9,509	NUM
inlawrev-3003	373	100	$	$	SYM
inlawrev-3003	373	101	2,377	2,377	NUM
inlawrev-3003	373	102	$	$	SYM
inlawrev-3003	373	103	2,641	2,641	NUM
inlawrev-3003	373	104	5	5	NUM
inlawrev-3003	373	105	$	$	SYM
inlawrev-3003	373	106	1,900	1,900	NUM
inlawrev-3003	373	107	$	$	SYM
inlawrev-3003	373	108	577	577	NUM
inlawrev-3003	373	109	$	$	SYM
inlawrev-3003	373	110	380	380	NUM
inlawrev-3003	373	111	6	6	NUM
inlawrev-3003	373	112	$	$	SYM
inlawrev-3003	373	113	161,915	161,915	NUM
inlawrev-3003	373	114	$	$	SYM
inlawrev-3003	373	115	16,941	16,941	NUM
inlawrev-3003	373	116	$	$	SYM
inlawrev-3003	373	117	18,934	18,934	NUM
inlawrev-3003	373	118	7	7	NUM
inlawrev-3003	373	119	$	$	SYM
inlawrev-3003	373	120	49,700	49,700	NUM
inlawrev-3003	373	121	$	$	SYM
inlawrev-3003	373	122	18,408	18,408	NUM
inlawrev-3003	373	123	$	$	SYM
inlawrev-3003	373	124	10,971	10,971	NUM
inlawrev-3003	373	125	8	8	NUM
inlawrev-3003	373	126	$	$	SYM
inlawrev-3003	373	127	15,200	15,200	NUM
inlawrev-3003	373	128	$	$	SYM
inlawrev-3003	373	129	2,212	2,212	NUM
inlawrev-3003	373	130	$	$	SYM
inlawrev-3003	373	131	5,678	5,678	NUM
inlawrev-3003	373	132	9	9	NUM
inlawrev-3003	373	133	$	$	SYM
inlawrev-3003	373	134	10,415	10,415	NUM
inlawrev-3003	373	135	$	$	SYM
inlawrev-3003	373	136	3,158	3,158	NUM
inlawrev-3003	373	137	$	$	SYM
inlawrev-3003	373	138	4,500	4,500	NUM
inlawrev-3003	373	139	10	10	NUM
inlawrev-3003	373	140	$	$	SYM
inlawrev-3003	373	141	75,000	75,000	NUM
inlawrev-3003	373	142	$	$	SYM
inlawrev-3003	373	143	1,080	1,080	NUM
inlawrev-3003	373	144	$	$	SYM
inlawrev-3003	373	145	65,000	65,000	NUM
inlawrev-3003	373	146	11	11	NUM
inlawrev-3003	373	147	$	$	SYM
inlawrev-3003	373	148	3.68-$5.02	3.68-$5.02	NUM
inlawrev-3003	373	149	/	/	SYM
inlawrev-3003	373	150	share	share	VERB
inlawrev-3003	373	151	$	$	SYM
inlawrev-3003	373	152	45.13-$49.25	45.13-$49.25	NUM
inlawrev-3003	373	153	/	/	SYM
inlawrev-3003	373	154	share	share	VERB
inlawrev-3003	373	155	$	$	SYM
inlawrev-3003	373	156	25.65-$26.35	25.65-$26.35	NUM
inlawrev-3003	373	157	/	/	SYM
inlawrev-3003	373	158	share	share	NOUN
inlawrev-3003	373	159	12	12	NUM
inlawrev-3003	373	160	$	$	SYM
inlawrev-3003	373	161	4,380	4,380	NUM
inlawrev-3003	373	162	$	$	SYM
inlawrev-3003	373	163	600	600	NUM
inlawrev-3003	373	164	$	$	SYM
inlawrev-3003	373	165	1,000	1,000	NUM
inlawrev-3003	373	166	13	13	NUM
inlawrev-3003	373	167	$	$	SYM
inlawrev-3003	373	168	8,294	8,294	NUM
inlawrev-3003	373	169	$	$	SYM
inlawrev-3003	373	170	750	750	NUM
inlawrev-3003	373	171	$	$	SYM
inlawrev-3003	373	172	4,000	4,000	NUM
inlawrev-3003	373	173	14	14	NUM
inlawrev-3003	373	174	$	$	SYM
inlawrev-3003	373	175	2,200	2,200	NUM
inlawrev-3003	373	176	$	$	SYM
inlawrev-3003	373	177	5,000	5,000	NUM
inlawrev-3003	373	178	$	$	SYM
inlawrev-3003	373	179	4,000	4,000	NUM
inlawrev-3003	373	180	15	15	NUM
inlawrev-3003	373	181	$	$	SYM
inlawrev-3003	373	182	474,000	474,000	NUM
inlawrev-3003	373	183	$	$	SYM
inlawrev-3003	373	184	671,500	671,500	NUM
inlawrev-3003	373	185	$	$	SYM
inlawrev-3003	373	186	632,000	632,000	NUM
inlawrev-3003	373	187	16	16	NUM
inlawrev-3003	373	188	$	$	SYM
inlawrev-3003	373	189	3,363,363	3,363,363	NUM
inlawrev-3003	373	190	$	$	SYM
inlawrev-3003	373	191	6,300,000	6,300,000	NUM
inlawrev-3003	373	192	$	$	SYM
inlawrev-3003	373	193	3,933,181	3,933,181	NUM
inlawrev-3003	373	194	1986	1986	NUM
inlawrev-3003	373	195	17	17	NUM
inlawrev-3003	373	196	$	$	SYM
inlawrev-3003	373	197	78,000	78,000	NUM
inlawrev-3003	373	198	$	$	SYM
inlawrev-3003	373	199	79,000	79,000	NUM
inlawrev-3003	373	200	$	$	SYM
inlawrev-3003	373	201	80,000	80,000	NUM
inlawrev-3003	373	202	18	18	NUM
inlawrev-3003	373	203	$	$	SYM
inlawrev-3003	373	204	550,000	550,000	NUM
inlawrev-3003	373	205	$	$	SYM
inlawrev-3003	373	206	1,265,000	1,265,000	NUM
inlawrev-3003	373	207	$	$	SYM
inlawrev-3003	373	208	726,122	726,122	NUM
inlawrev-3003	373	209	19	19	NUM
inlawrev-3003	373	210	$	$	SYM
inlawrev-3003	373	211	58.80	58.80	NUM
inlawrev-3003	373	212	/	/	SYM
inlawrev-3003	373	213	share	share	VERB
inlawrev-3003	373	214	$	$	SYM
inlawrev-3003	373	215	454.99	454.99	NUM
inlawrev-3003	373	216	/	/	SYM
inlawrev-3003	373	217	share	share	VERB
inlawrev-3003	373	218	$	$	SYM
inlawrev-3003	373	219	389.37	389.37	NUM
inlawrev-3003	373	220	/	/	SYM
inlawrev-3003	373	221	share	share	NOUN
inlawrev-3003	373	222	20	20	NUM
inlawrev-3003	373	223	$	$	SYM
inlawrev-3003	373	224	6,704,040	6,704,040	NUM
inlawrev-3003	373	225	$	$	SYM
inlawrev-3003	373	226	1,100,000	1,100,000	NUM
inlawrev-3003	373	227	$	$	SYM
inlawrev-3003	373	228	4,970,000	4,970,000	NUM
inlawrev-3003	373	229	21	21	NUM
inlawrev-3003	373	230	$	$	SYM
inlawrev-3003	373	231	150,000	150,000	NUM
inlawrev-3003	373	232	$	$	SYM
inlawrev-3003	373	233	111,657	111,657	NUM
inlawrev-3003	373	234	$	$	SYM
inlawrev-3003	373	235	92,370	92,370	NUM
inlawrev-3003	373	236	22	22	NUM
inlawrev-3003	373	237	$	$	SYM
inlawrev-3003	373	238	415,000-$579,000	415,000-$579,000	NUM
inlawrev-3003	373	239	$	$	SYM
inlawrev-3003	373	240	85,000-$	85,000-$	NUM
inlawrev-3003	373	241	172,000	172,000	NUM
inlawrev-3003	373	242	$	$	SYM
inlawrev-3003	373	243	220,625-$43	220,625-$43	NUM
inlawrev-3003	373	244	1,500	1,500	NUM
inlawrev-3003	373	245	23	23	NUM
inlawrev-3003	373	246	$	$	SYM
inlawrev-3003	373	247	750	750	NUM
inlawrev-3003	373	248	/	/	SYM
inlawrev-3003	373	249	acre	acre	NOUN
inlawrev-3003	373	250	$	$	SYM
inlawrev-3003	373	251	1050	1050	NUM
inlawrev-3003	373	252	/	/	SYM
inlawrev-3003	373	253	acre	acre	NOUN
inlawrev-3003	373	254	$	$	SYM
inlawrev-3003	373	255	975	975	NUM
inlawrev-3003	373	256	/	/	SYM
inlawrev-3003	373	257	acre	acre	NOUN
inlawrev-3003	373	258	24	24	NUM
inlawrev-3003	373	259	$	$	SYM
inlawrev-3003	373	260	15,603	15,603	NUM
inlawrev-3003	373	261	$	$	SYM
inlawrev-3003	373	262	900	900	NUM
inlawrev-3003	373	263	$	$	SYM
inlawrev-3003	373	264	10,059	10,059	NUM
inlawrev-3003	373	265	25	25	NUM
inlawrev-3003	373	266	$	$	SYM
inlawrev-3003	373	267	540,185	540,185	NUM
inlawrev-3003	373	268	$	$	SYM
inlawrev-3003	373	269	100,000	100,000	NUM
inlawrev-3003	373	270	$	$	SYM
inlawrev-3003	373	271	140,000	140,000	NUM
inlawrev-3003	373	272	26	26	NUM
inlawrev-3003	373	273	$	$	SYM
inlawrev-3003	373	274	50,000	50,000	NUM
inlawrev-3003	373	275	$	$	SYM
inlawrev-3003	373	276	35,000	35,000	NUM
inlawrev-3003	373	277	$	$	SYM
inlawrev-3003	373	278	40,000	40,000	NUM
inlawrev-3003	373	279	27	27	NUM
inlawrev-3003	373	280	$	$	SYM
inlawrev-3003	373	281	135,360	135,360	NUM
inlawrev-3003	373	282	$	$	SYM
inlawrev-3003	373	283	50,000	50,000	NUM
inlawrev-3003	373	284	$	$	SYM
inlawrev-3003	373	285	62,000	62,000	NUM
inlawrev-3003	373	286	28	28	NUM
inlawrev-3003	373	287	$	$	SYM
inlawrev-3003	373	288	750,000	750,000	NUM
inlawrev-3003	373	289	$	$	SYM
inlawrev-3003	373	290	275,000	275,000	NUM
inlawrev-3003	373	291	$	$	SYM
inlawrev-3003	373	292	600,000	600,000	NUM
inlawrev-3003	373	293	29	29	NUM
inlawrev-3003	373	294	$	$	SYM
inlawrev-3003	373	295	217,320	217,320	NUM
inlawrev-3003	373	296	$	$	SYM
inlawrev-3003	373	297	450,000	450,000	NUM
inlawrev-3003	373	298	$	$	SYM
inlawrev-3003	373	299	445,507	445,507	NUM
inlawrev-3003	373	300	30	30	NUM
inlawrev-3003	373	301	$	$	SYM
inlawrev-3003	373	302	220,000	220,000	NUM
inlawrev-3003	373	303	$	$	SYM
inlawrev-3003	373	304	37,000	37,000	NUM
inlawrev-3003	373	305	$	$	SYM
inlawrev-3003	373	306	60,000	60,000	NUM
inlawrev-3003	373	307	31	31	NUM
inlawrev-3003	373	308	$	$	SYM
inlawrev-3003	373	309	264,000	264,000	NUM
inlawrev-3003	373	310	$	$	SYM
inlawrev-3003	373	311	1,278,132	1,278,132	NUM
inlawrev-3003	373	312	$	$	SYM
inlawrev-3003	373	313	509,250	509,250	NUM
inlawrev-3003	373	314	32	32	NUM
inlawrev-3003	373	315	$	$	SYM
inlawrev-3003	373	316	4,402,545	4,402,545	NUM
inlawrev-3003	373	317	$	$	SYM
inlawrev-3003	373	318	39,500,000	39,500,000	NUM
inlawrev-3003	373	319	$	$	SYM
inlawrev-3003	373	320	31,200,000	31,200,000	NUM
inlawrev-3003	373	321	*	*	PUNCT
inlawrev-3003	373	322	when	when	SCONJ
inlawrev-3003	373	323	more	more	ADJ
inlawrev-3003	373	324	than	than	ADP
inlawrev-3003	373	325	one	one	NUM
inlawrev-3003	373	326	expert	expert	ADJ
inlawrev-3003	373	327	witness	witness	NOUN
inlawrev-3003	373	328	for	for	ADP
inlawrev-3003	373	329	a	a	DET
inlawrev-3003	373	330	party	party	NOUN
inlawrev-3003	373	331	suggested	suggest	VERB
inlawrev-3003	373	332	a	a	DET
inlawrev-3003	373	333	valuation	valuation	NOUN
inlawrev-3003	373	334	,	,	PUNCT
inlawrev-3003	373	335	the	the	DET
inlawrev-3003	373	336	author	author	NOUN
inlawrev-3003	373	337	has	have	AUX
inlawrev-3003	373	338	chosen	choose	VERB
inlawrev-3003	373	339	to	to	PART
inlawrev-3003	373	340	report	report	VERB
inlawrev-3003	373	341	the	the	DET
inlawrev-3003	373	342	suggested	suggest	VERB
inlawrev-3003	373	343	valuation	valuation	NOUN
inlawrev-3003	373	344	closest	close	ADJ
inlawrev-3003	373	345	to	to	ADP
inlawrev-3003	373	346	the	the	DET
inlawrev-3003	373	347	court	court	NOUN
inlawrev-3003	373	348	's	's	PART
inlawrev-3003	373	349	determination	determination	NOUN
inlawrev-3003	373	350	.	.	PUNCT
inlawrev-3003	374	1	*	*	PUNCT
inlawrev-3003	374	2	*	*	PUNCT
inlawrev-3003	374	3	if	if	SCONJ
inlawrev-3003	374	4	a	a	DET
inlawrev-3003	374	5	case	case	NOUN
inlawrev-3003	374	6	involved	involve	VERB
inlawrev-3003	374	7	multiple	multiple	ADJ
inlawrev-3003	374	8	valuation	valuation	NOUN
inlawrev-3003	374	9	issues	issue	NOUN
inlawrev-3003	374	10	,	,	PUNCT
inlawrev-3003	374	11	for	for	ADP
inlawrev-3003	374	12	purposes	purpose	NOUN
inlawrev-3003	374	13	of	of	ADP
inlawrev-3003	374	14	this	this	DET
inlawrev-3003	374	15	summary	summary	NOUN
inlawrev-3003	374	16	only	only	ADV
inlawrev-3003	374	17	,	,	PUNCT
inlawrev-3003	374	18	the	the	DET
inlawrev-3003	374	19	author	author	NOUN
inlawrev-3003	374	20	assigned	assign	VERB
inlawrev-3003	374	21	a	a	DET
inlawrev-3003	374	22	separate	separate	ADJ
inlawrev-3003	374	23	valuation	valuation	NOUN
inlawrev-3003	374	24	issues	issue	NOUN
inlawrev-3003	374	25	number	number	NOUN
inlawrev-3003	374	26	.	.	PUNCT
inlawrev-3003	375	1	1992	1992	NUM
inlawrev-3003	375	2	]	]	PUNCT
inlawrev-3003	375	3	resolving	resolve	VERB
inlawrev-3003	375	4	valuation	valuation	NOUN
inlawrev-3003	375	5	issues	issue	NOUN
inlawrev-3003	375	6	63	63	NUM
inlawrev-3003	375	7	1987	1987	NUM
inlawrev-3003	375	8	1988	1988	NUM
inlawrev-3003	375	9	1989	1989	NUM
inlawrev-3003	375	10	33	33	NUM
inlawrev-3003	375	11	$	$	SYM
inlawrev-3003	375	12	261,746	261,746	NUM
inlawrev-3003	375	13	$	$	SYM
inlawrev-3003	375	14	457,890	457,890	NUM
inlawrev-3003	375	15	$	$	SYM
inlawrev-3003	375	16	322,371	322,371	NUM
inlawrev-3003	375	17	34	34	NUM
inlawrev-3003	375	18	$	$	SYM
inlawrev-3003	375	19	236,752	236,752	NUM
inlawrev-3003	375	20	$	$	SYM
inlawrev-3003	375	21	$	$	SYM
inlawrev-3003	375	22	90,956	90,956	NUM
inlawrev-3003	375	23	35	35	NUM
inlawrev-3003	375	24	$	$	SYM
inlawrev-3003	375	25	11,900,000	11,900,000	NUM
inlawrev-3003	375	26	$	$	SYM
inlawrev-3003	375	27	12,000,000	12,000,000	NUM
inlawrev-3003	375	28	$	$	SYM
inlawrev-3003	375	29	12,170,000	12,170,000	NUM
inlawrev-3003	375	30	36	36	NUM
inlawrev-3003	375	31	$	$	SYM
inlawrev-3003	375	32	7.35	7.35	NUM
inlawrev-3003	375	33	/	/	SYM
inlawrev-3003	375	34	share	share	VERB
inlawrev-3003	375	35	$	$	SYM
inlawrev-3003	375	36	24.00	24.00	NUM
inlawrev-3003	375	37	/	/	SYM
inlawrev-3003	375	38	share	share	VERB
inlawrev-3003	375	39	$	$	SYM
inlawrev-3003	375	40	7.58	7.58	NUM
inlawrev-3003	375	41	/	/	SYM
inlawrev-3003	375	42	share	share	NOUN
inlawrev-3003	375	43	37	37	NUM
inlawrev-3003	375	44	$	$	SYM
inlawrev-3003	375	45	6,120,000	6,120,000	NUM
inlawrev-3003	375	46	$	$	SYM
inlawrev-3003	375	47	21,000,000	21,000,000	NUM
inlawrev-3003	375	48	$	$	SYM
inlawrev-3003	375	49	7,304,664	7,304,664	NUM
inlawrev-3003	375	50	38	38	NUM
inlawrev-3003	375	51	$	$	SYM
inlawrev-3003	375	52	929,000	929,000	NUM
inlawrev-3003	375	53	$	$	SYM
inlawrev-3003	375	54	1,225,000	1,225,000	NUM
inlawrev-3003	375	55	$	$	SYM
inlawrev-3003	375	56	657,195	657,195	NUM
inlawrev-3003	375	57	39	39	NUM
inlawrev-3003	375	58	$	$	SYM
inlawrev-3003	375	59	525,000	525,000	NUM
inlawrev-3003	375	60	$	$	SYM
inlawrev-3003	375	61	700,000	700,000	NUM
inlawrev-3003	375	62	$	$	SYM
inlawrev-3003	375	63	570,887	570,887	NUM
inlawrev-3003	375	64	40	40	NUM
inlawrev-3003	375	65	$	$	SYM
inlawrev-3003	375	66	60,000	60,000	NUM
inlawrev-3003	375	67	$	$	SYM
inlawrev-3003	375	68	20,000	20,000	NUM
inlawrev-3003	375	69	$	$	SYM
inlawrev-3003	375	70	35,000	35,000	NUM
inlawrev-3003	375	71	41	41	NUM
inlawrev-3003	375	72	$	$	SYM
inlawrev-3003	375	73	80,000	80,000	NUM
inlawrev-3003	375	74	$	$	SYM
inlawrev-3003	375	75	25,000	25,000	NUM
inlawrev-3003	375	76	$	$	SYM
inlawrev-3003	375	77	40,000	40,000	NUM
inlawrev-3003	375	78	42	42	NUM
inlawrev-3003	375	79	$	$	SYM
inlawrev-3003	375	80	40.35	40.35	NUM
inlawrev-3003	375	81	/	/	SYM
inlawrev-3003	375	82	share	share	VERB
inlawrev-3003	375	83	$	$	SYM
inlawrev-3003	375	84	81.48	81.48	NUM
inlawrev-3003	375	85	/	/	SYM
inlawrev-3003	375	86	share	share	VERB
inlawrev-3003	375	87	$	$	SYM
inlawrev-3003	375	88	72.42	72.42	NUM
inlawrev-3003	375	89	/	/	SYM
inlawrev-3003	375	90	share	share	VERB
inlawrev-3003	375	91	43	43	NUM
inlawrev-3003	375	92	$	$	SYM
inlawrev-3003	375	93	30,000	30,000	NUM
inlawrev-3003	375	94	$	$	SYM
inlawrev-3003	375	95	5,000	5,000	NUM
inlawrev-3003	375	96	$	$	SYM
inlawrev-3003	375	97	15,000	15,000	NUM
inlawrev-3003	375	98	44	44	NUM
inlawrev-3003	375	99	$	$	SYM
inlawrev-3003	375	100	175,000	175,000	NUM
inlawrev-3003	375	101	$	$	SYM
inlawrev-3003	375	102	72,500	72,500	NUM
inlawrev-3003	375	103	$	$	SYM
inlawrev-3003	375	104	110,000	110,000	NUM
inlawrev-3003	375	105	45	45	NUM
inlawrev-3003	375	106	$	$	SYM
inlawrev-3003	375	107	239,125	239,125	NUM
inlawrev-3003	375	108	$	$	SYM
inlawrev-3003	375	109	150,000	150,000	NUM
inlawrev-3003	375	110	$	$	SYM
inlawrev-3003	375	111	168,700	168,700	NUM
inlawrev-3003	375	112	46	46	NUM
inlawrev-3003	375	113	$	$	SYM
inlawrev-3003	375	114	750,000	750,000	NUM
inlawrev-3003	375	115	$	$	SYM
inlawrev-3003	375	116	350,000	350,000	NUM
inlawrev-3003	376	1	$	$	SYM
inlawrev-3003	376	2	514,650	514,650	NUM
inlawrev-3003	376	3	47	47	NUM
inlawrev-3003	376	4	$	$	SYM
inlawrev-3003	376	5	500,000	500,000	NUM
inlawrev-3003	376	6	$	$	SYM
inlawrev-3003	376	7	60,600	60,600	NUM
inlawrev-3003	376	8	$	$	SYM
inlawrev-3003	376	9	130,000	130,000	NUM
inlawrev-3003	376	10	48	48	NUM
inlawrev-3003	376	11	$	$	SYM
inlawrev-3003	376	12	338,000	338,000	NUM
inlawrev-3003	376	13	$	$	SYM
inlawrev-3003	376	14	492,000	492,000	NUM
inlawrev-3003	376	15	$	$	SYM
inlawrev-3003	376	16	484,000	484,000	NUM
inlawrev-3003	376	17	49	49	NUM
inlawrev-3003	376	18	$	$	SYM
inlawrev-3003	376	19	70,000	70,000	NUM
inlawrev-3003	376	20	$	$	SYM
inlawrev-3003	376	21	86,000	86,000	NUM
inlawrev-3003	376	22	$	$	SYM
inlawrev-3003	376	23	80,500	80,500	NUM
inlawrev-3003	376	24	50	50	NUM
inlawrev-3003	376	25	$	$	SYM
inlawrev-3003	376	26	48,250	48,250	NUM
inlawrev-3003	376	27	$	$	SYM
inlawrev-3003	376	28	63,500	63,500	NUM
inlawrev-3003	376	29	$	$	SYM
inlawrev-3003	376	30	60,500	60,500	NUM
inlawrev-3003	376	31	51	51	NUM
inlawrev-3003	376	32	$	$	SYM
inlawrev-3003	376	33	320,000	320,000	NUM
inlawrev-3003	376	34	$	$	SYM
inlawrev-3003	376	35	1,873,500	1,873,500	NUM
inlawrev-3003	376	36	$	$	SYM
inlawrev-3003	376	37	1,000,000	1,000,000	NUM
inlawrev-3003	376	38	52	52	NUM
inlawrev-3003	376	39	$	$	SYM
inlawrev-3003	376	40	237,600	237,600	NUM
inlawrev-3003	376	41	$	$	SYM
inlawrev-3003	376	42	400,000	400,000	NUM
inlawrev-3003	376	43	$	$	SYM
inlawrev-3003	376	44	244,304	244,304	NUM
inlawrev-3003	376	45	53	53	NUM
inlawrev-3003	376	46	$	$	SYM
inlawrev-3003	376	47	10.00	10.00	NUM
inlawrev-3003	376	48	/	/	SYM
inlawrev-3003	376	49	share	share	VERB
inlawrev-3003	376	50	$	$	SYM
inlawrev-3003	376	51	24.75	24.75	NUM
inlawrev-3003	376	52	/	/	SYM
inlawrev-3003	376	53	share	share	VERB
inlawrev-3003	376	54	$	$	SYM
inlawrev-3003	376	55	12.97	12.97	NUM
inlawrev-3003	376	56	/	/	SYM
inlawrev-3003	376	57	share	share	NOUN
inlawrev-3003	376	58	54	54	NUM
inlawrev-3003	376	59	$	$	SYM
inlawrev-3003	376	60	463,000	463,000	NUM
inlawrev-3003	376	61	$	$	SYM
inlawrev-3003	376	62	30,000	30,000	NUM
inlawrev-3003	376	63	$	$	SYM
inlawrev-3003	376	64	28,702	28,702	NUM
inlawrev-3003	376	65	55	55	NUM
inlawrev-3003	376	66	$	$	SYM
inlawrev-3003	376	67	50,000	50,000	NUM
inlawrev-3003	376	68	$	$	SYM
inlawrev-3003	376	69	279,679	279,679	NUM
inlawrev-3003	376	70	$	$	SYM
inlawrev-3003	376	71	270,179	270,179	NUM
inlawrev-3003	376	72	56	56	NUM
inlawrev-3003	376	73	$	$	SYM
inlawrev-3003	376	74	2,500,000	2,500,000	NUM
inlawrev-3003	376	75	$	$	SYM
inlawrev-3003	376	76	479,732	479,732	NUM
inlawrev-3003	376	77	$	$	SYM
inlawrev-3003	376	78	3,000,000	3,000,000	NUM
inlawrev-3003	376	79	57	57	NUM
inlawrev-3003	376	80	$	$	SYM
inlawrev-3003	376	81	27,850	27,850	NUM
inlawrev-3003	376	82	$	$	SYM
inlawrev-3003	376	83	2,135	2,135	NUM
inlawrev-3003	376	84	$	$	SYM
inlawrev-3003	376	85	11,751	11,751	NUM
inlawrev-3003	376	86	58	58	NUM
inlawrev-3003	376	87	$	$	SYM
inlawrev-3003	376	88	145,000	145,000	NUM
inlawrev-3003	376	89	$	$	SYM
inlawrev-3003	376	90	35,000	35,000	NUM
inlawrev-3003	376	91	$	$	SYM
inlawrev-3003	376	92	95,000	95,000	NUM
inlawrev-3003	376	93	59	59	NUM
inlawrev-3003	376	94	$	$	SYM
inlawrev-3003	376	95	37,000	37,000	NUM
inlawrev-3003	376	96	$	$	SYM
inlawrev-3003	376	97	14,500	14,500	NUM
inlawrev-3003	376	98	$	$	SYM
inlawrev-3003	376	99	10,433	10,433	NUM
inlawrev-3003	376	100	60	60	NUM
inlawrev-3003	376	101	$	$	SYM
inlawrev-3003	376	102	35,000	35,000	NUM
inlawrev-3003	376	103	$	$	SYM
inlawrev-3003	376	104	12,000	12,000	NUM
inlawrev-3003	376	105	$	$	SYM
inlawrev-3003	376	106	10,783	10,783	NUM
inlawrev-3003	376	107	61	61	NUM
inlawrev-3003	376	108	$	$	SYM
inlawrev-3003	376	109	35,000	35,000	NUM
inlawrev-3003	376	110	$	$	SYM
inlawrev-3003	376	111	10,500	10,500	NUM
inlawrev-3003	376	112	$	$	SYM
inlawrev-3003	376	113	10,610	10,610	NUM
inlawrev-3003	376	114	62	62	NUM
inlawrev-3003	376	115	$	$	SYM
inlawrev-3003	376	116	312.00	312.00	NUM
inlawrev-3003	376	117	/	/	SYM
inlawrev-3003	376	118	share	share	VERB
inlawrev-3003	376	119	$	$	SYM
inlawrev-3003	376	120	556.00	556.00	NUM
inlawrev-3003	376	121	/	/	SYM
inlawrev-3003	376	122	share	share	VERB
inlawrev-3003	376	123	$	$	SYM
inlawrev-3003	376	124	475.06	475.06	NUM
inlawrev-3003	376	125	/	/	SYM
inlawrev-3003	376	126	share	share	NOUN
inlawrev-3003	376	127	63	63	NUM
inlawrev-3003	376	128	$	$	SYM
inlawrev-3003	376	129	9,500	9,500	NUM
inlawrev-3003	376	130	$	$	SYM
inlawrev-3003	376	131	6,000	6,000	NUM
inlawrev-3003	376	132	$	$	SYM
inlawrev-3003	376	133	6,750	6,750	NUM
inlawrev-3003	376	134	64	64	NUM
inlawrev-3003	376	135	$	$	SYM
inlawrev-3003	376	136	200,000	200,000	NUM
inlawrev-3003	376	137	$	$	SYM
inlawrev-3003	376	138	110,000	110,000	NUM
inlawrev-3003	376	139	$	$	SYM
inlawrev-3003	376	140	175,000	175,000	NUM
inlawrev-3003	376	141	65	65	NUM
inlawrev-3003	376	142	$	$	SYM
inlawrev-3003	376	143	3,800	3,800	NUM
inlawrev-3003	376	144	/	/	SYM
inlawrev-3003	376	145	item	item	NOUN
inlawrev-3003	376	146	$	$	SYM
inlawrev-3003	376	147	l,239	l,239	NOUN
inlawrev-3003	376	148	/	/	SYM
inlawrev-3003	376	149	item	item	NOUN
inlawrev-3003	376	150	$	$	SYM
inlawrev-3003	376	151	1,981	1,981	NUM
inlawrev-3003	376	152	/item	/item	SYM
inlawrev-3003	376	153	66	66	NUM
inlawrev-3003	376	154	$	$	SYM
inlawrev-3003	376	155	750,000	750,000	NUM
inlawrev-3003	376	156	$	$	SYM
inlawrev-3003	376	157	260,000	260,000	NUM
inlawrev-3003	376	158	$	$	SYM
inlawrev-3003	376	159	538,000	538,000	NUM
inlawrev-3003	376	160	67	67	NUM
inlawrev-3003	376	161	$	$	SYM
inlawrev-3003	376	162	682,000	682,000	NUM
inlawrev-3003	376	163	$	$	SYM
inlawrev-3003	376	164	1,600,379	1,600,379	NUM
inlawrev-3003	376	165	$	$	SYM
inlawrev-3003	376	166	1,404,213	1,404,213	NUM
inlawrev-3003	376	167	68	68	NUM
inlawrev-3003	376	168	$	$	SYM
inlawrev-3003	376	169	42,000	42,000	NUM
inlawrev-3003	377	1	$	$	SYM
inlawrev-3003	377	2	61,400	61,400	NUM
inlawrev-3003	377	3	$	$	SYM
inlawrev-3003	377	4	50,000	50,000	NUM
inlawrev-3003	377	5	69	69	NUM
inlawrev-3003	377	6	$	$	SYM
inlawrev-3003	377	7	51,800	51,800	NUM
inlawrev-3003	377	8	$	$	SYM
inlawrev-3003	377	9	83,000	83,000	NUM
inlawrev-3003	377	10	$	$	SYM
inlawrev-3003	377	11	66,600	66,600	NUM
inlawrev-3003	377	12	70	70	NUM
inlawrev-3003	377	13	$	$	SYM
inlawrev-3003	377	14	42,200	42,200	NUM
inlawrev-3003	377	15	$	$	SYM
inlawrev-3003	377	16	42,300	42,300	NUM
inlawrev-3003	377	17	$	$	SYM
inlawrev-3003	377	18	39,800	39,800	NUM
inlawrev-3003	377	19	71	71	NUM
inlawrev-3003	377	20	$	$	SYM
inlawrev-3003	377	21	25,000	25,000	NUM
inlawrev-3003	377	22	$	$	SYM
inlawrev-3003	377	23	53,300	53,300	NUM
inlawrev-3003	377	24	$	$	SYM
inlawrev-3003	377	25	45,000	45,000	NUM
inlawrev-3003	377	26	72	72	NUM
inlawrev-3003	377	27	$	$	SYM
inlawrev-3003	377	28	25,000	25,000	NUM
inlawrev-3003	377	29	$	$	SYM
inlawrev-3003	377	30	52,100	52,100	NUM
inlawrev-3003	377	31	$	$	SYM
inlawrev-3003	377	32	45,000	45,000	NUM
inlawrev-3003	377	33	73	73	NUM
inlawrev-3003	377	34	$	$	SYM
inlawrev-3003	377	35	55,000	55,000	NUM
inlawrev-3003	377	36	$	$	SYM
inlawrev-3003	377	37	82,000	82,000	NUM
inlawrev-3003	377	38	$	$	SYM
inlawrev-3003	377	39	78,000	78,000	NUM
inlawrev-3003	377	40	74	74	NUM
inlawrev-3003	377	41	$	$	SYM
inlawrev-3003	377	42	332,700	332,700	NUM
inlawrev-3003	377	43	$	$	SYM
inlawrev-3003	377	44	823,000	823,000	NUM
inlawrev-3003	377	45	$	$	SYM
inlawrev-3003	377	46	465,000	465,000	NUM
inlawrev-3003	377	47	75	75	NUM
inlawrev-3003	377	48	$	$	SYM
inlawrev-3003	377	49	488,250	488,250	NUM
inlawrev-3003	377	50	$	$	SYM
inlawrev-3003	377	51	35,400	35,400	NUM
inlawrev-3003	377	52	$	$	SYM
inlawrev-3003	377	53	32,008	32,008	NUM
inlawrev-3003	377	54	76	76	NUM
inlawrev-3003	377	55	$	$	SYM
inlawrev-3003	377	56	1,207,500	1,207,500	NUM
inlawrev-3003	377	57	$	$	SYM
inlawrev-3003	377	58	450,000	450,000	NUM
inlawrev-3003	377	59	$	$	SYM
inlawrev-3003	377	60	1,250,000	1,250,000	NUM
inlawrev-3003	377	61	77	77	NUM
inlawrev-3003	377	62	$	$	SYM
inlawrev-3003	377	63	158,682	158,682	NUM
inlawrev-3003	377	64	$	$	SYM
inlawrev-3003	377	65	$	$	SYM
inlawrev-3003	377	66	65,860	65,860	NUM
inlawrev-3003	377	67	78	78	NUM
inlawrev-3003	377	68	$	$	SYM
inlawrev-3003	377	69	22.43	22.43	NUM
inlawrev-3003	377	70	/	/	SYM
inlawrev-3003	377	71	share	share	VERB
inlawrev-3003	377	72	$	$	SYM
inlawrev-3003	377	73	45.94	45.94	NUM
inlawrev-3003	377	74	/	/	SYM
inlawrev-3003	377	75	share	share	VERB
inlawrev-3003	377	76	$	$	SYM
inlawrev-3003	377	77	37.86	37.86	NUM
inlawrev-3003	377	78	/	/	SYM
inlawrev-3003	377	79	share	share	NOUN
inlawrev-3003	377	80	79	79	NUM
inlawrev-3003	377	81	$	$	SYM
inlawrev-3003	377	82	22.43	22.43	NUM
inlawrev-3003	377	83	/	/	SYM
inlawrev-3003	377	84	share	share	VERB
inlawrev-3003	377	85	$	$	SYM
inlawrev-3003	377	86	41.77	41.77	NUM
inlawrev-3003	377	87	/	/	SYM
inlawrev-3003	377	88	share	share	VERB
inlawrev-3003	377	89	$	$	SYM
inlawrev-3003	377	90	25.24	25.24	NUM
inlawrev-3003	377	91	/	/	SYM
inlawrev-3003	377	92	share	share	NOUN
inlawrev-3003	377	93	80	80	NUM
inlawrev-3003	377	94	$	$	SYM
inlawrev-3003	377	95	1,730,000	1,730,000	NUM
inlawrev-3003	377	96	$	$	SYM
inlawrev-3003	377	97	1,310,000	1,310,000	NUM
inlawrev-3003	377	98	$	$	SYM
inlawrev-3003	377	99	1,338,855	1,338,855	NUM
inlawrev-3003	377	100	81	81	NUM
inlawrev-3003	377	101	$	$	SYM
inlawrev-3003	377	102	1,080,000	1,080,000	NUM
inlawrev-3003	377	103	$	$	SYM
inlawrev-3003	377	104	735,000	735,000	NUM
inlawrev-3003	377	105	$	$	SYM
inlawrev-3003	377	106	740,677	740,677	NUM
inlawrev-3003	377	107	82	82	NUM
inlawrev-3003	377	108	$	$	SYM
inlawrev-3003	377	109	2,390,000	2,390,000	NUM
inlawrev-3003	377	110	$	$	SYM
inlawrev-3003	377	111	1,260,000	1,260,000	NUM
inlawrev-3003	377	112	$	$	SYM
inlawrev-3003	377	113	1,397,897	1,397,897	NUM
inlawrev-3003	377	114	83	83	NUM
inlawrev-3003	377	115	$	$	SYM
inlawrev-3003	377	116	11,000,000	11,000,000	NUM
inlawrev-3003	377	117	$	$	SYM
inlawrev-3003	377	118	8,000,000	8,000,000	NUM
inlawrev-3003	377	119	$	$	SYM
inlawrev-3003	377	120	9,010,991	9,010,991	NUM
inlawrev-3003	377	121	84	84	NUM
inlawrev-3003	377	122	$	$	SYM
inlawrev-3003	377	123	1,130,000	1,130,000	NUM
inlawrev-3003	377	124	$	$	SYM
inlawrev-3003	377	125	994,000	994,000	NUM
inlawrev-3003	377	126	$	$	SYM
inlawrev-3003	377	127	980,025	980,025	NUM
inlawrev-3003	377	128	85	85	NUM
inlawrev-3003	377	129	$	$	SYM
inlawrev-3003	377	130	475,000	475,000	NUM
inlawrev-3003	377	131	$	$	SYM
inlawrev-3003	377	132	147,500	147,500	NUM
inlawrev-3003	377	133	$	$	SYM
inlawrev-3003	377	134	175,000	175,000	NUM
inlawrev-3003	377	135	64	64	NUM
inlawrev-3003	377	136	1990	1990	NUM
inlawrev-3003	377	137	indiana	indiana	NOUN
inlawrev-3003	377	138	law	law	PROPN
inlawrev-3003	377	139	review	review	NOUN
inlawrev-3003	378	1	[	[	X
inlawrev-3003	378	2	vol	vol	NOUN
inlawrev-3003	378	3	.	.	PUNCT
inlawrev-3003	378	4	26:41	26:41	NUM
inlawrev-3003	378	5	86	86	NUM
inlawrev-3003	378	6	$	$	SYM
inlawrev-3003	378	7	2,000	2,000	NUM
inlawrev-3003	379	1	$	$	SYM
inlawrev-3003	379	2	1,133	1,133	NUM
inlawrev-3003	379	3	$	$	SYM
inlawrev-3003	379	4	1,350	1,350	NUM
inlawrev-3003	379	5	87	87	NUM
inlawrev-3003	379	6	$	$	SYM
inlawrev-3003	379	7	110,000	110,000	NUM
inlawrev-3003	379	8	$	$	SYM
inlawrev-3003	379	9	50,150	50,150	NUM
inlawrev-3003	379	10	$	$	SYM
inlawrev-3003	379	11	103,000	103,000	NUM
inlawrev-3003	379	12	88	88	NUM
inlawrev-3003	379	13	$	$	SYM
inlawrev-3003	379	14	366,583	366,583	NUM
inlawrev-3003	379	15	$	$	SYM
inlawrev-3003	379	16	460,000	460,000	NUM
inlawrev-3003	379	17	$	$	SYM
inlawrev-3003	379	18	153,422	153,422	NUM
inlawrev-3003	379	19	89	89	NUM
inlawrev-3003	379	20	$	$	SYM
inlawrev-3003	379	21	450,000	450,000	NUM
inlawrev-3003	379	22	$	$	SYM
inlawrev-3003	379	23	41,500	41,500	NUM
inlawrev-3003	379	24	$	$	SYM
inlawrev-3003	379	25	100,000	100,000	NUM
inlawrev-3003	379	26	90	90	NUM
inlawrev-3003	379	27	$	$	SYM
inlawrev-3003	379	28	4,362,000	4,362,000	NUM
inlawrev-3003	379	29	$	$	SYM
inlawrev-3003	379	30	7,400,000	7,400,000	NUM
inlawrev-3003	379	31	$	$	SYM
inlawrev-3003	379	32	6,381,050	6,381,050	NUM
inlawrev-3003	379	33	91	91	NUM
inlawrev-3003	379	34	$	$	SYM
inlawrev-3003	379	35	800	800	NUM
inlawrev-3003	379	36	/	/	SYM
inlawrev-3003	379	37	share	share	VERB
inlawrev-3003	379	38	$	$	SYM
inlawrev-3003	379	39	l,636	l,636	NOUN
inlawrev-3003	379	40	/	/	SYM
inlawrev-3003	379	41	share	share	NOUN
inlawrev-3003	379	42	$	$	SYM
inlawrev-3003	379	43	l,394	l,394	NOUN
inlawrev-3003	379	44	/	/	SYM
inlawrev-3003	379	45	share	share	VERB
inlawrev-3003	379	46	92	92	NUM
inlawrev-3003	379	47	$	$	SYM
inlawrev-3003	379	48	43.16	43.16	NUM
inlawrev-3003	379	49	/	/	SYM
inlawrev-3003	379	50	share	share	VERB
inlawrev-3003	379	51	$	$	SYM
inlawrev-3003	379	52	109.00	109.00	NUM
inlawrev-3003	379	53	/	/	SYM
inlawrev-3003	379	54	share	share	VERB
inlawrev-3003	379	55	$	$	SYM
inlawrev-3003	379	56	127.12	127.12	NUM
inlawrev-3003	379	57	/	/	SYM
inlawrev-3003	379	58	share	share	NOUN
inlawrev-3003	379	59	93	93	NUM
inlawrev-3003	379	60	$	$	SYM
inlawrev-3003	379	61	213,900	213,900	NUM
inlawrev-3003	379	62	$	$	SYM
inlawrev-3003	379	63	340,000	340,000	NUM
inlawrev-3003	379	64	$	$	SYM
inlawrev-3003	379	65	341,000	341,000	NUM
inlawrev-3003	379	66	94	94	NUM
inlawrev-3003	379	67	$	$	SYM
inlawrev-3003	379	68	423	423	NUM
inlawrev-3003	379	69	/	/	SYM
inlawrev-3003	379	70	share	share	VERB
inlawrev-3003	379	71	$	$	SYM
inlawrev-3003	379	72	l,069	l,069	NOUN
inlawrev-3003	379	73	/	/	SYM
inlawrev-3003	379	74	share	share	VERB
inlawrev-3003	379	75	$	$	SYM
inlawrev-3003	379	76	825	825	NUM
inlawrev-3003	379	77	/	/	SYM
inlawrev-3003	379	78	share	share	NOUN