id	sid	tid	token	lemma	pos
inlawrev-3047	1	1	indiana	indiana	PROPN
inlawrev-3047	1	2	law	law	PROPN
inlawrev-3047	1	3	review	review	VERB
inlawrev-3047	1	4	1992	1992	NUM
inlawrev-3047	1	5	developments	development	NOUN
inlawrev-3047	1	6	in	in	ADP
inlawrev-3047	1	7	indiana	indiana	PROPN
inlawrev-3047	1	8	taxation	taxation	PROPN
inlawrev-3047	1	9	lawrence	lawrence	PROPN
inlawrev-3047	1	10	a.	a.	PROPN
inlawrev-3047	1	11	jegen	jegen	PROPN
inlawrev-3047	1	12	,	,	PUNCT
inlawrev-3047	1	13	iii	iii	PROPN
inlawrev-3047	1	14	*	*	PUNCT
inlawrev-3047	1	15	john	john	PROPN
inlawrev-3047	1	16	r.	r.	PROPN
inlawrev-3047	1	17	maley	maley	PROPN
inlawrev-3047	1	18	*	*	PROPN
inlawrev-3047	1	19	*	*	PROPN
inlawrev-3047	1	20	introduction	introduction	NOUN
inlawrev-3047	1	21	several	several	ADJ
inlawrev-3047	1	22	significant	significant	ADJ
inlawrev-3047	1	23	developments	development	NOUN
inlawrev-3047	1	24	occurred	occur	VERB
inlawrev-3047	1	25	in	in	ADP
inlawrev-3047	1	26	indiana	indiana	PROPN
inlawrev-3047	1	27	tax	tax	NOUN
inlawrev-3047	1	28	law	law	NOUN
inlawrev-3047	1	29	and	and	CCONJ
inlawrev-3047	1	30	practice	practice	NOUN
inlawrev-3047	1	31	during	during	ADP
inlawrev-3047	1	32	the	the	DET
inlawrev-3047	1	33	survey	survey	NOUN
inlawrev-3047	1	34	period	period	NOUN
inlawrev-3047	1	35	.	.	PUNCT
inlawrev-3047	2	1	the	the	DET
inlawrev-3047	2	2	indiana	indiana	PROPN
inlawrev-3047	2	3	tax	tax	PROPN
inlawrev-3047	2	4	court	court	NOUN
inlawrev-3047	2	5	rendered	render	VERB
inlawrev-3047	2	6	several	several	ADJ
inlawrev-3047	2	7	important	important	ADJ
inlawrev-3047	2	8	opinions	opinion	NOUN
inlawrev-3047	2	9	on	on	ADP
inlawrev-3047	2	10	jurisdictional	jurisdictional	ADJ
inlawrev-3047	2	11	matters	matter	NOUN
inlawrev-3047	2	12	,	,	PUNCT
inlawrev-3047	2	13	including	include	VERB
inlawrev-3047	2	14	the	the	DET
inlawrev-3047	2	15	scope	scope	NOUN
inlawrev-3047	2	16	of	of	ADP
inlawrev-3047	2	17	the	the	DET
inlawrev-3047	2	18	tax	tax	NOUN
inlawrev-3047	2	19	court	court	NOUN
inlawrev-3047	2	20	's	's	PART
inlawrev-3047	2	21	small	small	ADJ
inlawrev-3047	2	22	claims	claim	NOUN
inlawrev-3047	2	23	docket	docket	NOUN
inlawrev-3047	2	24	,	,	PUNCT
inlawrev-3047	2	25	and	and	CCONJ
inlawrev-3047	2	26	the	the	DET
inlawrev-3047	2	27	tax	tax	NOUN
inlawrev-3047	2	28	court	court	NOUN
inlawrev-3047	2	29	's	's	PART
inlawrev-3047	2	30	jurisdiction	jurisdiction	NOUN
inlawrev-3047	2	31	to	to	PART
inlawrev-3047	2	32	hear	hear	VERB
inlawrev-3047	2	33	certain	certain	ADJ
inlawrev-3047	2	34	claims	claim	NOUN
inlawrev-3047	2	35	brought	bring	VERB
inlawrev-3047	2	36	pursuant	pursuant	ADV
inlawrev-3047	2	37	to	to	ADP
inlawrev-3047	2	38	42	42	NUM
inlawrev-3047	2	39	u.s.c	u.s.c	ADJ
inlawrev-3047	2	40	.	.	PUNCT
inlawrev-3047	3	1	§	§	PROPN
inlawrev-3047	3	2	1983	1983	NUM
inlawrev-3047	3	3	.	.	PUNCT
inlawrev-3047	4	1	l	l	NOUN
inlawrev-3047	4	2	in	in	ADP
inlawrev-3047	4	3	addition	addition	NOUN
inlawrev-3047	4	4	,	,	PUNCT
inlawrev-3047	4	5	a	a	DET
inlawrev-3047	4	6	number	number	NOUN
inlawrev-3047	4	7	of	of	ADP
inlawrev-3047	4	8	key	key	ADJ
inlawrev-3047	4	9	decisions	decision	NOUN
inlawrev-3047	4	10	concerning	concern	VERB
inlawrev-3047	4	11	tax	tax	NOUN
inlawrev-3047	4	12	sales	sale	NOUN
inlawrev-3047	4	13	of	of	ADP
inlawrev-3047	4	14	real	real	ADJ
inlawrev-3047	4	15	property	property	NOUN
inlawrev-3047	4	16	were	be	AUX
inlawrev-3047	4	17	issued	issue	VERB
inlawrev-3047	4	18	by	by	ADP
inlawrev-3047	4	19	the	the	DET
inlawrev-3047	4	20	indiana	indiana	PROPN
inlawrev-3047	4	21	supreme	supreme	PROPN
inlawrev-3047	4	22	court	court	PROPN
inlawrev-3047	4	23	,	,	PUNCT
inlawrev-3047	4	24	the	the	DET
inlawrev-3047	4	25	indiana	indiana	PROPN
inlawrev-3047	4	26	court	court	PROPN
inlawrev-3047	4	27	of	of	ADP
inlawrev-3047	4	28	appeals	appeal	NOUN
inlawrev-3047	4	29	,	,	PUNCT
inlawrev-3047	4	30	and	and	CCONJ
inlawrev-3047	4	31	the	the	DET
inlawrev-3047	4	32	indiana	indiana	PROPN
inlawrev-3047	4	33	tax	tax	PROPN
inlawrev-3047	4	34	court	court	NOUN
inlawrev-3047	4	35	.	.	PUNCT
inlawrev-3047	5	1	finally	finally	ADV
inlawrev-3047	5	2	,	,	PUNCT
inlawrev-3047	5	3	the	the	DET
inlawrev-3047	5	4	indiana	indiana	PROPN
inlawrev-3047	5	5	supreme	supreme	PROPN
inlawrev-3047	5	6	court	court	PROPN
inlawrev-3047	5	7	showed	show	VERB
inlawrev-3047	5	8	substantial	substantial	ADJ
inlawrev-3047	5	9	deference	deference	NOUN
inlawrev-3047	5	10	to	to	ADP
inlawrev-3047	5	11	the	the	DET
inlawrev-3047	5	12	indiana	indiana	PROPN
inlawrev-3047	5	13	tax	tax	PROPN
inlawrev-3047	5	14	court	court	NOUN
inlawrev-3047	5	15	,	,	PUNCT
inlawrev-3047	5	16	while	while	SCONJ
inlawrev-3047	5	17	debate	debate	NOUN
inlawrev-3047	5	18	ensued	ensue	VERB
inlawrev-3047	5	19	over	over	ADP
inlawrev-3047	5	20	whether	whether	SCONJ
inlawrev-3047	5	21	the	the	DET
inlawrev-3047	5	22	tax	tax	NOUN
inlawrev-3047	5	23	court	court	NOUN
inlawrev-3047	5	24	's	's	PART
inlawrev-3047	5	25	decisions	decision	NOUN
inlawrev-3047	5	26	should	should	AUX
inlawrev-3047	5	27	be	be	AUX
inlawrev-3047	5	28	subject	subject	ADJ
inlawrev-3047	5	29	to	to	ADP
inlawrev-3047	5	30	review	review	NOUN
inlawrev-3047	5	31	by	by	ADP
inlawrev-3047	5	32	the	the	DET
inlawrev-3047	5	33	indiana	indiana	PROPN
inlawrev-3047	5	34	supreme	supreme	PROPN
inlawrev-3047	5	35	court	court	PROPN
inlawrev-3047	5	36	as	as	SCONJ
inlawrev-3047	5	37	originally	originally	ADV
inlawrev-3047	5	38	designed	design	VERB
inlawrev-3047	5	39	in	in	ADP
inlawrev-3047	5	40	the	the	DET
inlawrev-3047	5	41	tax	tax	NOUN
inlawrev-3047	5	42	court	court	NOUN
inlawrev-3047	5	43	's	's	PART
inlawrev-3047	5	44	enabling	enable	VERB
inlawrev-3047	5	45	statute	statute	NOUN
inlawrev-3047	5	46	,	,	PUNCT
inlawrev-3047	5	47	or	or	CCONJ
inlawrev-3047	5	48	,	,	PUNCT
inlawrev-3047	5	49	instead	instead	ADV
inlawrev-3047	5	50	,	,	PUNCT
inlawrev-3047	5	51	whether	whether	SCONJ
inlawrev-3047	5	52	the	the	DET
inlawrev-3047	5	53	indiana	indiana	PROPN
inlawrev-3047	5	54	court	court	PROPN
inlawrev-3047	5	55	of	of	ADP
inlawrev-3047	5	56	appeals	appeal	NOUN
inlawrev-3047	5	57	should	should	AUX
inlawrev-3047	5	58	review	review	VERB
inlawrev-3047	5	59	such	such	ADJ
inlawrev-3047	5	60	cases	case	NOUN
inlawrev-3047	5	61	.	.	PUNCT
inlawrev-3047	6	1	i.	i.	PROPN
inlawrev-3047	6	2	procedural	procedural	PROPN
inlawrev-3047	6	3	matters	matter	VERB
inlawrev-3047	6	4	a.	a.	PROPN
inlawrev-3047	6	5	jurisdictional	jurisdictional	PROPN
inlawrev-3047	6	6	issues	issue	NOUN
inlawrev-3047	6	7	in	in	ADP
inlawrev-3047	6	8	harlan	harlan	PROPN
inlawrev-3047	6	9	sprague	sprague	PROPN
inlawrev-3047	6	10	dawley	dawley	PROPN
inlawrev-3047	6	11	,	,	PUNCT
inlawrev-3047	6	12	inc	inc	PROPN
inlawrev-3047	6	13	.	.	PROPN
inlawrev-3047	7	1	v.	v.	PROPN
inlawrev-3047	7	2	indiana	indiana	PROPN
inlawrev-3047	7	3	department	department	PROPN
inlawrev-3047	7	4	of	of	ADP
inlawrev-3047	7	5	state	state	PROPN
inlawrev-3047	7	6	revenue,2	revenue,2	PROPN
inlawrev-3047	7	7	judge	judge	PROPN
inlawrev-3047	7	8	fisher	fisher	PROPN
inlawrev-3047	7	9	addressed	address	VERB
inlawrev-3047	7	10	the	the	DET
inlawrev-3047	7	11	important	important	ADJ
inlawrev-3047	7	12	issue	issue	NOUN
inlawrev-3047	7	13	of	of	ADP
inlawrev-3047	7	14	whether	whether	SCONJ
inlawrev-3047	7	15	the	the	DET
inlawrev-3047	7	16	tax	tax	NOUN
inlawrev-3047	7	17	court	court	NOUN
inlawrev-3047	7	18	has	have	AUX
inlawrev-3047	7	19	subject	subject	ADJ
inlawrev-3047	7	20	-	-	PUNCT
inlawrev-3047	7	21	matter	matter	NOUN
inlawrev-3047	7	22	jurisdiction	jurisdiction	NOUN
inlawrev-3047	7	23	over	over	ADP
inlawrev-3047	7	24	a	a	DET
inlawrev-3047	7	25	claim	claim	NOUN
inlawrev-3047	7	26	under	under	ADP
inlawrev-3047	7	27	42	42	NUM
inlawrev-3047	7	28	u.s.c	u.s.c	ADJ
inlawrev-3047	7	29	.	.	PUNCT
inlawrev-3047	8	1	§	§	PROPN
inlawrev-3047	8	2	1983	1983	NUM
inlawrev-3047	8	3	relating	relate	VERB
inlawrev-3047	8	4	to	to	ADP
inlawrev-3047	8	5	the	the	DET
inlawrev-3047	8	6	original	original	ADJ
inlawrev-3047	8	7	tax	tax	NOUN
inlawrev-3047	8	8	appeal	appeal	NOUN
inlawrev-3047	8	9	.	.	PUNCT
inlawrev-3047	9	1	the	the	DET
inlawrev-3047	9	2	issue	issue	NOUN
inlawrev-3047	9	3	arose	arise	VERB
inlawrev-3047	9	4	because	because	SCONJ
inlawrev-3047	9	5	of	of	ADP
inlawrev-3047	9	6	the	the	DET
inlawrev-3047	9	7	potential	potential	NOUN
inlawrev-3047	9	8	to	to	PART
inlawrev-3047	9	9	recover	recover	VERB
inlawrev-3047	9	10	attorneys	attorney	NOUN
inlawrev-3047	9	11	'	'	PART
inlawrev-3047	9	12	fees	fee	NOUN
inlawrev-3047	9	13	under	under	ADP
inlawrev-3047	9	14	42	42	NUM
inlawrev-3047	9	15	u.s.c	u.s.c	ADJ
inlawrev-3047	9	16	.	.	PUNCT
inlawrev-3047	10	1	§	§	PROPN
inlawrev-3047	10	2	1988	1988	NUM
inlawrev-3047	10	3	for	for	ADP
inlawrev-3047	10	4	prevailing	prevail	VERB
inlawrev-3047	10	5	parties	party	NOUN
inlawrev-3047	10	6	in	in	ADP
inlawrev-3047	10	7	§	§	PROPN
inlawrev-3047	10	8	1983	1983	NUM
inlawrev-3047	10	9	cases	case	NOUN
inlawrev-3047	10	10	.	.	PUNCT
inlawrev-3047	11	1	since	since	SCONJ
inlawrev-3047	11	2	the	the	DET
inlawrev-3047	11	3	united	united	PROPN
inlawrev-3047	11	4	states	states	PROPN
inlawrev-3047	11	5	supreme	supreme	PROPN
inlawrev-3047	11	6	court	court	PROPN
inlawrev-3047	11	7	's	's	PART
inlawrev-3047	11	8	decision	decision	NOUN
inlawrev-3047	11	9	in	in	ADP
inlawrev-3047	11	10	dennis	dennis	PROPN
inlawrev-3047	11	11	v.	v.	ADP
inlawrev-3047	11	12	higgins,3	higgins,3	PRON
inlawrev-3047	11	13	which	which	PRON
inlawrev-3047	11	14	held	hold	VERB
inlawrev-3047	11	15	that	that	DET
inlawrev-3047	11	16	commerce	commerce	NOUN
inlawrev-3047	11	17	-	-	PUNCT
inlawrev-3047	11	18	clause	clause	NOUN
inlawrev-3047	11	19	*	*	PUNCT
inlawrev-3047	11	20	thomas	thomas	PROPN
inlawrev-3047	11	21	f.	f.	PROPN
inlawrev-3047	11	22	sheehan	sheehan	PROPN
inlawrev-3047	11	23	professor	professor	PROPN
inlawrev-3047	11	24	of	of	ADP
inlawrev-3047	11	25	tax	tax	NOUN
inlawrev-3047	11	26	law	law	NOUN
inlawrev-3047	11	27	and	and	CCONJ
inlawrev-3047	11	28	policy	policy	NOUN
inlawrev-3047	11	29	,	,	PUNCT
inlawrev-3047	11	30	indiana	indiana	PROPN
inlawrev-3047	11	31	university	university	PROPN
inlawrev-3047	11	32	school	school	NOUN
inlawrev-3047	11	33	of	of	ADP
inlawrev-3047	11	34	law	law	NOUN
inlawrev-3047	11	35	—	—	PUNCT
inlawrev-3047	11	36	indianapolis	indianapolis	PROPN
inlawrev-3047	11	37	.	.	PUNCT
inlawrev-3047	11	38	b.a	b.a	PROPN
inlawrev-3047	11	39	.	.	PROPN
inlawrev-3047	11	40	,	,	PUNCT
inlawrev-3047	11	41	beloit	beloit	NOUN
inlawrev-3047	11	42	college	college	NOUN
inlawrev-3047	11	43	;	;	PUNCT
inlawrev-3047	11	44	m.b.a	m.b.a	NOUN
inlawrev-3047	11	45	.	.	PROPN
inlawrev-3047	11	46	,	,	PUNCT
inlawrev-3047	11	47	j.d	j.d	PROPN
inlawrev-3047	11	48	.	.	PROPN
inlawrev-3047	11	49	,	,	PUNCT
inlawrev-3047	11	50	university	university	PROPN
inlawrev-3047	11	51	of	of	ADP
inlawrev-3047	11	52	michigan	michigan	PROPN
inlawrev-3047	11	53	;	;	PUNCT
inlawrev-3047	11	54	ll.m	ll.m	X
inlawrev-3047	11	55	.	.	PUNCT
inlawrev-3047	12	1	,	,	PUNCT
inlawrev-3047	12	2	new	new	PROPN
inlawrev-3047	12	3	york	york	PROPN
inlawrev-3047	12	4	university	university	PROPN
inlawrev-3047	12	5	.	.	PUNCT
inlawrev-3047	13	1	*	*	PUNCT
inlawrev-3047	13	2	*	*	PUNCT
inlawrev-3047	13	3	associate	associate	NOUN
inlawrev-3047	13	4	,	,	PUNCT
inlawrev-3047	13	5	barnes	barnes	PROPN
inlawrev-3047	13	6	&	&	CCONJ
inlawrev-3047	13	7	thornburg	thornburg	PROPN
inlawrev-3047	13	8	,	,	PUNCT
inlawrev-3047	13	9	indianapolis	indianapolis	PROPN
inlawrev-3047	13	10	;	;	PUNCT
inlawrev-3047	14	1	adjunct	adjunct	ADJ
inlawrev-3047	14	2	professor	professor	NOUN
inlawrev-3047	14	3	,	,	PUNCT
inlawrev-3047	14	4	indiana	indiana	PROPN
inlawrev-3047	14	5	university	university	PROPN
inlawrev-3047	14	6	school	school	NOUN
inlawrev-3047	14	7	of	of	ADP
inlawrev-3047	14	8	law	law	NOUN
inlawrev-3047	14	9	—	—	PUNCT
inlawrev-3047	14	10	indianapolis	indianapolis	PROPN
inlawrev-3047	14	11	.	.	PUNCT
inlawrev-3047	15	1	b.a	b.a	PROPN
inlawrev-3047	15	2	.	.	PROPN
inlawrev-3047	15	3	,	,	PUNCT
inlawrev-3047	15	4	1985	1985	NUM
inlawrev-3047	15	5	,	,	PUNCT
inlawrev-3047	15	6	university	university	NOUN
inlawrev-3047	15	7	of	of	ADP
inlawrev-3047	15	8	notre	notre	PROPN
inlawrev-3047	15	9	dame	dame	PROPN
inlawrev-3047	15	10	;	;	PUNCT
inlawrev-3047	15	11	j.d	j.d	PROPN
inlawrev-3047	15	12	.	.	PUNCT
inlawrev-3047	16	1	(	(	PUNCT
inlawrev-3047	16	2	summa	summa	ADJ
inlawrev-3047	16	3	cum	cum	NOUN
inlawrev-3047	16	4	laude	laude	NOUN
inlawrev-3047	16	5	)	)	PUNCT
inlawrev-3047	16	6	,	,	PUNCT
inlawrev-3047	16	7	1988	1988	NUM
inlawrev-3047	16	8	,	,	PUNCT
inlawrev-3047	16	9	indiana	indiana	PROPN
inlawrev-3047	16	10	university	university	PROPN
inlawrev-3047	16	11	school	school	NOUN
inlawrev-3047	16	12	of	of	ADP
inlawrev-3047	16	13	law	law	NOUN
inlawrev-3047	16	14	—	—	PUNCT
inlawrev-3047	16	15	indianapolis	indianapolis	PROPN
inlawrev-3047	16	16	.	.	PUNCT
inlawrev-3047	17	1	law	law	NOUN
inlawrev-3047	17	2	clerk	clerk	NOUN
inlawrev-3047	17	3	to	to	ADP
inlawrev-3047	17	4	the	the	DET
inlawrev-3047	17	5	honorable	honorable	ADJ
inlawrev-3047	17	6	larry	larry	PROPN
inlawrev-3047	17	7	j.	j.	PROPN
inlawrev-3047	17	8	mckinney	mckinney	PROPN
inlawrev-3047	17	9	,	,	PUNCT
inlawrev-3047	17	10	united	united	PROPN
inlawrev-3047	17	11	states	states	PROPN
inlawrev-3047	17	12	district	district	PROPN
inlawrev-3047	17	13	court	court	NOUN
inlawrev-3047	17	14	,	,	PUNCT
inlawrev-3047	17	15	southern	southern	ADJ
inlawrev-3047	17	16	district	district	PROPN
inlawrev-3047	17	17	of	of	ADP
inlawrev-3047	17	18	indiana	indiana	PROPN
inlawrev-3047	17	19	,	,	PUNCT
inlawrev-3047	17	20	1988	1988	NUM
inlawrev-3047	17	21	-	-	SYM
inlawrev-3047	17	22	90	90	NUM
inlawrev-3047	17	23	.	.	NOUN
inlawrev-3047	18	1	1	1	NUM
inlawrev-3047	18	2	.	.	X
inlawrev-3047	18	3	42	42	NUM
inlawrev-3047	18	4	u.s.c	u.s.c	ADJ
inlawrev-3047	18	5	.	.	PUNCT
inlawrev-3047	19	1	§	§	PROPN
inlawrev-3047	19	2	1983	1983	NUM
inlawrev-3047	19	3	(	(	PUNCT
inlawrev-3047	19	4	1988	1988	NUM
inlawrev-3047	19	5	)	)	PUNCT
inlawrev-3047	19	6	.	.	PUNCT
inlawrev-3047	20	1	2	2	X
inlawrev-3047	20	2	.	.	X
inlawrev-3047	20	3	583	583	NUM
inlawrev-3047	20	4	n.e.2d	n.e.2d	NOUN
inlawrev-3047	20	5	214	214	NUM
inlawrev-3047	20	6	(	(	PUNCT
inlawrev-3047	20	7	ind	ind	NOUN
inlawrev-3047	20	8	.	.	PUNCT
inlawrev-3047	21	1	t.c	t.c	PROPN
inlawrev-3047	21	2	.	.	PROPN
inlawrev-3047	21	3	1991	1991	NUM
inlawrev-3047	21	4	)	)	PUNCT
inlawrev-3047	21	5	.	.	PUNCT
inlawrev-3047	22	1	3	3	X
inlawrev-3047	22	2	.	.	X
inlawrev-3047	22	3	ill	ill	PROPN
inlawrev-3047	22	4	s.	s.	PROPN
inlawrev-3047	22	5	ct	ct	PROPN
inlawrev-3047	22	6	.	.	PROPN
inlawrev-3047	22	7	865	865	NUM
inlawrev-3047	22	8	(	(	PUNCT
inlawrev-3047	22	9	1991	1991	NUM
inlawrev-3047	22	10	)	)	PUNCT
inlawrev-3047	22	11	.	.	PUNCT
inlawrev-3047	23	1	1146	1146	NUM
inlawrev-3047	23	2	indiana	indiana	PROPN
inlawrev-3047	23	3	law	law	PROPN
inlawrev-3047	23	4	review	review	NOUN
inlawrev-3047	24	1	[	[	X
inlawrev-3047	24	2	vol	vol	NOUN
inlawrev-3047	24	3	.	.	PUNCT
inlawrev-3047	25	1	26:1145	26:1145	NUM
inlawrev-3047	25	2	cases	case	NOUN
inlawrev-3047	25	3	are	be	AUX
inlawrev-3047	25	4	actionable	actionable	ADJ
inlawrev-3047	25	5	under	under	ADP
inlawrev-3047	25	6	§	§	PROPN
inlawrev-3047	25	7	1983	1983	NUM
inlawrev-3047	25	8	and	and	CCONJ
inlawrev-3047	25	9	thus	thus	ADV
inlawrev-3047	25	10	can	can	AUX
inlawrev-3047	25	11	provide	provide	VERB
inlawrev-3047	25	12	the	the	DET
inlawrev-3047	25	13	basis	basis	NOUN
inlawrev-3047	25	14	for	for	ADP
inlawrev-3047	25	15	fees	fee	NOUN
inlawrev-3047	25	16	under	under	ADP
inlawrev-3047	25	17	§	§	PROPN
inlawrev-3047	25	18	1988	1988	NUM
inlawrev-3047	25	19	,	,	PUNCT
inlawrev-3047	25	20	4	4	NUM
inlawrev-3047	25	21	many	many	ADJ
inlawrev-3047	25	22	tax	tax	NOUN
inlawrev-3047	25	23	practitioners	practitioner	NOUN
inlawrev-3047	25	24	have	have	AUX
inlawrev-3047	25	25	added	add	VERB
inlawrev-3047	25	26	§	§	PROPN
inlawrev-3047	25	27	1983	1983	NUM
inlawrev-3047	25	28	claims	claim	NOUN
inlawrev-3047	25	29	to	to	ADP
inlawrev-3047	25	30	their	their	PRON
inlawrev-3047	25	31	original	original	ADJ
inlawrev-3047	25	32	tax	tax	NOUN
inlawrev-3047	25	33	appeals	appeal	NOUN
inlawrev-3047	25	34	in	in	ADP
inlawrev-3047	25	35	the	the	DET
inlawrev-3047	25	36	indiana	indiana	PROPN
inlawrev-3047	25	37	tax	tax	NOUN
inlawrev-3047	25	38	court	court	NOUN
inlawrev-3047	25	39	.	.	PUNCT
inlawrev-3047	26	1	the	the	DET
inlawrev-3047	26	2	taxpayer	taxpayer	NOUN
inlawrev-3047	26	3	in	in	ADP
inlawrev-3047	26	4	harlan	harlan	PROPN
inlawrev-3047	26	5	sprague	sprague	PROPN
inlawrev-3047	26	6	did	do	VERB
inlawrev-3047	26	7	just	just	ADV
inlawrev-3047	26	8	this	this	PRON
inlawrev-3047	26	9	,	,	PUNCT
inlawrev-3047	26	10	and	and	CCONJ
inlawrev-3047	26	11	the	the	DET
inlawrev-3047	26	12	department	department	NOUN
inlawrev-3047	26	13	of	of	ADP
inlawrev-3047	26	14	revenue	revenue	NOUN
inlawrev-3047	26	15	moved	move	VERB
inlawrev-3047	26	16	to	to	PART
inlawrev-3047	26	17	dismiss	dismiss	VERB
inlawrev-3047	26	18	for	for	ADP
inlawrev-3047	26	19	want	want	NOUN
inlawrev-3047	26	20	of	of	ADP
inlawrev-3047	26	21	jurisdiction	jurisdiction	NOUN
inlawrev-3047	26	22	.	.	PUNCT
inlawrev-3047	27	1	judge	judge	PROPN
inlawrev-3047	27	2	fisher	fisher	PROPN
inlawrev-3047	27	3	denied	deny	VERB
inlawrev-3047	27	4	the	the	DET
inlawrev-3047	27	5	motion	motion	NOUN
inlawrev-3047	27	6	,	,	PUNCT
inlawrev-3047	27	7	5	5	NUM
inlawrev-3047	27	8	reasoning	reasoning	NOUN
inlawrev-3047	27	9	first	first	ADV
inlawrev-3047	27	10	that	that	SCONJ
inlawrev-3047	27	11	only	only	ADV
inlawrev-3047	27	12	the	the	DET
inlawrev-3047	27	13	tax	tax	NOUN
inlawrev-3047	27	14	court	court	NOUN
inlawrev-3047	27	15	has	have	VERB
inlawrev-3047	27	16	jurisdiction	jurisdiction	NOUN
inlawrev-3047	27	17	over	over	ADP
inlawrev-3047	27	18	original	original	ADJ
inlawrev-3047	27	19	tax	tax	NOUN
inlawrev-3047	27	20	appeals	appeal	NOUN
inlawrev-3047	27	21	and	and	CCONJ
inlawrev-3047	27	22	that	that	SCONJ
inlawrev-3047	27	23	in	in	ADP
inlawrev-3047	27	24	determining	determine	VERB
inlawrev-3047	27	25	a	a	DET
inlawrev-3047	27	26	§	§	PROPN
inlawrev-3047	27	27	1983	1983	NUM
inlawrev-3047	27	28	claim	claim	NOUN
inlawrev-3047	27	29	appended	append	VERB
inlawrev-3047	27	30	to	to	ADP
inlawrev-3047	27	31	an	an	DET
inlawrev-3047	27	32	original	original	ADJ
inlawrev-3047	27	33	tax	tax	NOUN
inlawrev-3047	27	34	appeal	appeal	NOUN
inlawrev-3047	27	35	,	,	PUNCT
inlawrev-3047	27	36	the	the	DET
inlawrev-3047	27	37	§	§	PROPN
inlawrev-3047	27	38	1983	1983	NUM
inlawrev-3047	27	39	issues	issue	NOUN
inlawrev-3047	27	40	would	would	AUX
inlawrev-3047	27	41	arise	arise	VERB
inlawrev-3047	27	42	under	under	ADP
inlawrev-3047	27	43	indiana	indiana	PROPN
inlawrev-3047	27	44	's	's	PART
inlawrev-3047	27	45	tax	tax	NOUN
inlawrev-3047	27	46	laws	law	NOUN
inlawrev-3047	27	47	sufficient	sufficient	ADJ
inlawrev-3047	27	48	to	to	PART
inlawrev-3047	27	49	confer	confer	VERB
inlawrev-3047	27	50	jurisdiction	jurisdiction	NOUN
inlawrev-3047	27	51	.	.	PUNCT
inlawrev-3047	28	1	judge	judge	PROPN
inlawrev-3047	28	2	fisher	fisher	PROPN
inlawrev-3047	28	3	added	add	VERB
inlawrev-3047	28	4	that	that	SCONJ
inlawrev-3047	28	5	he	he	PRON
inlawrev-3047	28	6	has	have	AUX
inlawrev-3047	28	7	construed	construe	VERB
inlawrev-3047	28	8	the	the	DET
inlawrev-3047	28	9	tax	tax	NOUN
inlawrev-3047	28	10	court	court	NOUN
inlawrev-3047	28	11	's	's	PART
inlawrev-3047	28	12	overall	overall	ADJ
inlawrev-3047	28	13	jurisdiction	jurisdiction	NOUN
inlawrev-3047	28	14	broadly	broadly	ADV
inlawrev-3047	28	15	,	,	PUNCT
inlawrev-3047	28	16	and	and	CCONJ
inlawrev-3047	28	17	that	that	SCONJ
inlawrev-3047	28	18	such	such	DET
inlawrev-3047	28	19	a	a	DET
inlawrev-3047	28	20	construction	construction	NOUN
inlawrev-3047	28	21	is	be	AUX
inlawrev-3047	28	22	consistent	consistent	ADJ
inlawrev-3047	28	23	with	with	ADP
inlawrev-3047	28	24	the	the	DET
inlawrev-3047	28	25	legislature	legislature	NOUN
inlawrev-3047	28	26	's	's	PART
inlawrev-3047	28	27	intent	intent	NOUN
inlawrev-3047	28	28	to	to	PART
inlawrev-3047	28	29	avoid	avoid	VERB
inlawrev-3047	28	30	different	different	ADJ
inlawrev-3047	28	31	county	county	NOUN
inlawrev-3047	28	32	court	court	NOUN
inlawrev-3047	28	33	interpretations	interpretation	NOUN
inlawrev-3047	28	34	of	of	ADP
inlawrev-3047	28	35	state	state	NOUN
inlawrev-3047	28	36	tax	tax	NOUN
inlawrev-3047	28	37	issues	issue	NOUN
inlawrev-3047	28	38	.	.	PUNCT
inlawrev-3047	29	1	6	6	NUM
inlawrev-3047	29	2	judge	judge	NOUN
inlawrev-3047	29	3	fisher	fisher	PROPN
inlawrev-3047	29	4	then	then	ADV
inlawrev-3047	29	5	ruled	rule	VERB
inlawrev-3047	29	6	that	that	SCONJ
inlawrev-3047	29	7	the	the	DET
inlawrev-3047	29	8	tax	tax	NOUN
inlawrev-3047	29	9	injunction	injunction	NOUN
inlawrev-3047	29	10	act	act	NOUN
inlawrev-3047	29	11	,	,	PUNCT
inlawrev-3047	29	12	28	28	NUM
inlawrev-3047	29	13	u.s.c	u.s.c	ADJ
inlawrev-3047	29	14	.	.	PUNCT
inlawrev-3047	30	1	§	§	PROPN
inlawrev-3047	30	2	1341	1341	NUM
inlawrev-3047	30	3	,	,	PUNCT
inlawrev-3047	30	4	does	do	AUX
inlawrev-3047	30	5	not	not	PART
inlawrev-3047	30	6	prohibit	prohibit	VERB
inlawrev-3047	30	7	the	the	DET
inlawrev-3047	30	8	tax	tax	NOUN
inlawrev-3047	30	9	court	court	NOUN
inlawrev-3047	30	10	from	from	ADP
inlawrev-3047	30	11	exercising	exercise	VERB
inlawrev-3047	30	12	jurisdiction	jurisdiction	NOUN
inlawrev-3047	30	13	.	.	PUNCT
inlawrev-3047	31	1	7	7	NUM
inlawrev-3047	32	1	he	he	PRON
inlawrev-3047	32	2	reasoned	reason	VERB
inlawrev-3047	32	3	that	that	SCONJ
inlawrev-3047	32	4	this	this	DET
inlawrev-3047	32	5	federal	federal	ADJ
inlawrev-3047	32	6	provision	provision	NOUN
inlawrev-3047	32	7	limiting	limit	VERB
inlawrev-3047	32	8	the	the	DET
inlawrev-3047	32	9	jurisdiction	jurisdiction	NOUN
inlawrev-3047	32	10	of	of	ADP
inlawrev-3047	32	11	united	united	PROPN
inlawrev-3047	32	12	states	states	PROPN
inlawrev-3047	32	13	district	district	NOUN
inlawrev-3047	32	14	courts	court	NOUN
inlawrev-3047	32	15	simply	simply	ADV
inlawrev-3047	32	16	did	do	AUX
inlawrev-3047	32	17	not	not	PART
inlawrev-3047	32	18	apply	apply	VERB
inlawrev-3047	32	19	here	here	ADV
inlawrev-3047	32	20	.	.	PUNCT
inlawrev-3047	33	1	he	he	PRON
inlawrev-3047	33	2	then	then	ADV
inlawrev-3047	33	3	rejected	reject	VERB
inlawrev-3047	33	4	the	the	DET
inlawrev-3047	33	5	department	department	NOUN
inlawrev-3047	33	6	's	's	PART
inlawrev-3047	33	7	argument	argument	NOUN
inlawrev-3047	33	8	of	of	ADP
inlawrev-3047	33	9	"	"	PUNCT
inlawrev-3047	33	10	equitable	equitable	ADJ
inlawrev-3047	33	11	restraint	restraint	NOUN
inlawrev-3047	33	12	"	"	PUNCT
inlawrev-3047	33	13	and	and	CCONJ
inlawrev-3047	33	14	dismissed	dismiss	VERB
inlawrev-3047	33	15	the	the	DET
inlawrev-3047	33	16	contention	contention	NOUN
inlawrev-3047	33	17	that	that	SCONJ
inlawrev-3047	33	18	indiana	indiana	PROPN
inlawrev-3047	33	19	's	's	PART
inlawrev-3047	33	20	tax	tax	NOUN
inlawrev-3047	33	21	laws	law	NOUN
inlawrev-3047	33	22	provided	provide	VERB
inlawrev-3047	33	23	the	the	DET
inlawrev-3047	33	24	exclusive	exclusive	ADJ
inlawrev-3047	33	25	remedy	remedy	NOUN
inlawrev-3047	33	26	.	.	PUNCT
inlawrev-3047	34	1	henceforth	henceforth	ADV
inlawrev-3047	34	2	,	,	PUNCT
inlawrev-3047	34	3	the	the	DET
inlawrev-3047	34	4	rule	rule	NOUN
inlawrev-3047	34	5	in	in	ADP
inlawrev-3047	34	6	the	the	DET
inlawrev-3047	34	7	indiana	indiana	PROPN
inlawrev-3047	34	8	tax	tax	NOUN
inlawrev-3047	34	9	court	court	NOUN
inlawrev-3047	34	10	is	be	AUX
inlawrev-3047	34	11	that	that	SCONJ
inlawrev-3047	34	12	§	§	PROPN
inlawrev-3047	34	13	1983	1983	NUM
inlawrev-3047	34	14	claims	claim	NOUN
inlawrev-3047	34	15	that	that	PRON
inlawrev-3047	34	16	arise	arise	VERB
inlawrev-3047	34	17	out	out	ADP
inlawrev-3047	34	18	of	of	ADP
inlawrev-3047	34	19	the	the	DET
inlawrev-3047	34	20	same	same	ADJ
inlawrev-3047	34	21	common	common	ADJ
inlawrev-3047	34	22	nucleus	nucleus	NOUN
inlawrev-3047	34	23	of	of	ADP
inlawrev-3047	34	24	operative	operative	ADJ
inlawrev-3047	34	25	facts	fact	NOUN
inlawrev-3047	34	26	as	as	SCONJ
inlawrev-3047	34	27	the	the	DET
inlawrev-3047	34	28	original	original	ADJ
inlawrev-3047	34	29	tax	tax	NOUN
inlawrev-3047	34	30	appeal	appeal	NOUN
inlawrev-3047	34	31	may	may	AUX
inlawrev-3047	34	32	be	be	AUX
inlawrev-3047	34	33	prosecuted	prosecute	VERB
inlawrev-3047	34	34	in	in	ADP
inlawrev-3047	34	35	the	the	DET
inlawrev-3047	34	36	indiana	indiana	PROPN
inlawrev-3047	34	37	tax	tax	NOUN
inlawrev-3047	34	38	court	court	NOUN
inlawrev-3047	34	39	.	.	PUNCT
inlawrev-3047	35	1	practitioners	practitioner	NOUN
inlawrev-3047	35	2	should	should	AUX
inlawrev-3047	35	3	thus	thus	ADV
inlawrev-3047	35	4	consider	consider	VERB
inlawrev-3047	35	5	this	this	DET
inlawrev-3047	35	6	additional	additional	ADJ
inlawrev-3047	35	7	theory	theory	NOUN
inlawrev-3047	35	8	of	of	ADP
inlawrev-3047	35	9	relief	relief	NOUN
inlawrev-3047	35	10	,	,	PUNCT
inlawrev-3047	35	11	and	and	CCONJ
inlawrev-3047	35	12	the	the	DET
inlawrev-3047	35	13	possible	possible	ADJ
inlawrev-3047	35	14	attorneys	attorney	NOUN
inlawrev-3047	35	15	'	'	PART
inlawrev-3047	35	16	fees	fee	NOUN
inlawrev-3047	35	17	that	that	PRON
inlawrev-3047	35	18	might	might	AUX
inlawrev-3047	35	19	come	come	VERB
inlawrev-3047	35	20	with	with	ADP
inlawrev-3047	35	21	it	it	PRON
inlawrev-3047	35	22	,	,	PUNCT
inlawrev-3047	35	23	in	in	ADP
inlawrev-3047	35	24	each	each	DET
inlawrev-3047	35	25	original	original	ADJ
inlawrev-3047	35	26	tax	tax	NOUN
inlawrev-3047	35	27	appeal	appeal	NOUN
inlawrev-3047	35	28	.	.	PUNCT
inlawrev-3047	36	1	careful	careful	ADJ
inlawrev-3047	36	2	research	research	NOUN
inlawrev-3047	36	3	on	on	ADP
inlawrev-3047	36	4	such	such	ADJ
inlawrev-3047	36	5	§	§	PROPN
inlawrev-3047	36	6	1983	1983	NUM
inlawrev-3047	36	7	issues	issue	NOUN
inlawrev-3047	36	8	is	be	AUX
inlawrev-3047	36	9	advised	advise	VERB
inlawrev-3047	36	10	,	,	PUNCT
inlawrev-3047	36	11	however	however	ADV
inlawrev-3047	36	12	,	,	PUNCT
inlawrev-3047	36	13	as	as	SCONJ
inlawrev-3047	36	14	this	this	PRON
inlawrev-3047	36	15	is	be	AUX
inlawrev-3047	36	16	an	an	DET
inlawrev-3047	36	17	area	area	NOUN
inlawrev-3047	36	18	replete	replete	ADJ
inlawrev-3047	36	19	with	with	ADP
inlawrev-3047	36	20	subtle	subtle	ADJ
inlawrev-3047	36	21	difficulties	difficulty	NOUN
inlawrev-3047	36	22	.	.	PUNCT
inlawrev-3047	37	1	in	in	ADP
inlawrev-3047	37	2	sherry	sherry	NOUN
inlawrev-3047	37	3	designs	design	NOUN
inlawrev-3047	37	4	,	,	PUNCT
inlawrev-3047	37	5	inc	inc	PROPN
inlawrev-3047	37	6	.	.	PROPN
inlawrev-3047	37	7	v.	v.	ADP
inlawrev-3047	37	8	state	state	PROPN
inlawrev-3047	37	9	board	board	PROPN
inlawrev-3047	37	10	of	of	ADP
inlawrev-3047	37	11	tax	tax	NOUN
inlawrev-3047	37	12	commissioners	commissioner	NOUN
inlawrev-3047	37	13	*	*	PUNCT
inlawrev-3047	37	14	the	the	DET
inlawrev-3047	37	15	indiana	indiana	PROPN
inlawrev-3047	37	16	tax	tax	PROPN
inlawrev-3047	37	17	court	court	NOUN
inlawrev-3047	37	18	dismissed	dismiss	VERB
inlawrev-3047	37	19	an	an	DET
inlawrev-3047	37	20	original	original	ADJ
inlawrev-3047	37	21	tax	tax	NOUN
inlawrev-3047	37	22	appeal	appeal	NOUN
inlawrev-3047	37	23	for	for	ADP
inlawrev-3047	37	24	failure	failure	NOUN
inlawrev-3047	37	25	to	to	PART
inlawrev-3047	37	26	meet	meet	VERB
inlawrev-3047	37	27	all	all	DET
inlawrev-3047	37	28	jurisdictional	jurisdictional	ADJ
inlawrev-3047	37	29	requirements.9	requirements.9	PROPN
inlawrev-3047	37	30	the	the	DET
inlawrev-3047	37	31	taxpayer	taxpayer	NOUN
inlawrev-3047	37	32	sought	seek	VERB
inlawrev-3047	37	33	to	to	PART
inlawrev-3047	37	34	appeal	appeal	VERB
inlawrev-3047	37	35	an	an	DET
inlawrev-3047	37	36	adverse	adverse	ADJ
inlawrev-3047	37	37	final	final	ADJ
inlawrev-3047	37	38	determination	determination	NOUN
inlawrev-3047	37	39	of	of	ADP
inlawrev-3047	37	40	the	the	DET
inlawrev-3047	37	41	state	state	NOUN
inlawrev-3047	37	42	board	board	PROPN
inlawrev-3047	37	43	of	of	ADP
inlawrev-3047	37	44	tax	tax	NOUN
inlawrev-3047	37	45	commissioners	commissioner	NOUN
inlawrev-3047	37	46	,	,	PUNCT
inlawrev-3047	37	47	and	and	CCONJ
inlawrev-3047	37	48	timely	timely	ADV
inlawrev-3047	37	49	filed	file	VERB
inlawrev-3047	37	50	its	its	PRON
inlawrev-3047	37	51	petition	petition	NOUN
inlawrev-3047	37	52	with	with	ADP
inlawrev-3047	37	53	the	the	DET
inlawrev-3047	37	54	tax	tax	NOUN
inlawrev-3047	37	55	court	court	NOUN
inlawrev-3047	37	56	.	.	PUNCT
inlawrev-3047	38	1	however	however	ADV
inlawrev-3047	38	2	,	,	PUNCT
inlawrev-3047	38	3	the	the	DET
inlawrev-3047	38	4	tax	tax	NOUN
inlawrev-3047	38	5	court	court	NOUN
inlawrev-3047	38	6	's	's	PART
inlawrev-3047	38	7	jurisdictional	jurisdictional	ADJ
inlawrev-3047	38	8	statute	statute	NOUN
inlawrev-3047	38	9	for	for	ADP
inlawrev-3047	38	10	such	such	ADJ
inlawrev-3047	38	11	appeals	appeal	NOUN
inlawrev-3047	38	12	also	also	ADV
inlawrev-3047	38	13	requires	require	VERB
inlawrev-3047	38	14	notice	notice	NOUN
inlawrev-3047	38	15	of	of	ADP
inlawrev-3047	38	16	the	the	DET
inlawrev-3047	38	17	appeal	appeal	NOUN
inlawrev-3047	38	18	to	to	PART
inlawrev-3047	38	19	be	be	AUX
inlawrev-3047	38	20	served	serve	VERB
inlawrev-3047	38	21	on	on	ADP
inlawrev-3047	38	22	the	the	DET
inlawrev-3047	38	23	state	state	NOUN
inlawrev-3047	38	24	board	board	NOUN
inlawrev-3047	38	25	and	and	CCONJ
inlawrev-3047	38	26	requires	require	VERB
inlawrev-3047	38	27	that	that	SCONJ
inlawrev-3047	38	28	the	the	DET
inlawrev-3047	38	29	indiana	indiana	PROPN
inlawrev-3047	38	30	attorney	attorney	PROPN
inlawrev-3047	38	31	general	general	NOUN
inlawrev-3047	38	32	and	and	CCONJ
inlawrev-3047	38	33	the	the	DET
inlawrev-3047	38	34	local	local	ADJ
inlawrev-3047	38	35	assessor	assessor	NOUN
inlawrev-3047	38	36	be	be	AUX
inlawrev-3047	38	37	served	serve	VERB
inlawrev-3047	38	38	with	with	ADP
inlawrev-3047	38	39	a	a	DET
inlawrev-3047	38	40	copy	copy	NOUN
inlawrev-3047	38	41	of	of	ADP
inlawrev-3047	38	42	the	the	DET
inlawrev-3047	38	43	complaint	complaint	NOUN
inlawrev-3047	38	44	within	within	ADP
inlawrev-3047	38	45	forty	forty	NUM
inlawrev-3047	38	46	-	-	PUNCT
inlawrev-3047	38	47	five	five	NUM
inlawrev-3047	38	48	days	day	NOUN
inlawrev-3047	38	49	of	of	ADP
inlawrev-3047	38	50	the	the	DET
inlawrev-3047	38	51	board	board	NOUN
inlawrev-3047	38	52	's	's	PART
inlawrev-3047	38	53	final	final	ADJ
inlawrev-3047	38	54	determination	determination	NOUN
inlawrev-3047	38	55	.	.	PUNCT
inlawrev-3047	39	1	10	10	NUM
inlawrev-3047	39	2	the	the	DET
inlawrev-3047	39	3	taxpayer	taxpayer	NOUN
inlawrev-3047	39	4	wrote	write	VERB
inlawrev-3047	39	5	the	the	DET
inlawrev-3047	39	6	local	local	ADJ
inlawrev-3047	39	7	assessor	assessor	NOUN
inlawrev-3047	39	8	and	and	CCONJ
inlawrev-3047	39	9	the	the	DET
inlawrev-3047	39	10	indiana	indiana	PROPN
inlawrev-3047	39	11	attorney	attorney	PROPN
inlawrev-3047	39	12	general	general	PROPN
inlawrev-3047	39	13	advising	advising	NOUN
inlawrev-3047	39	14	of	of	ADP
inlawrev-3047	39	15	4	4	NUM
inlawrev-3047	39	16	.	.	PUNCT
inlawrev-3047	40	1	i	i	PRON
inlawrev-3047	40	2	d.	d.	PROPN
inlawrev-3047	40	3	at	at	ADP
inlawrev-3047	40	4	868	868	NUM
inlawrev-3047	40	5	-	-	SYM
inlawrev-3047	40	6	73	73	NUM
inlawrev-3047	40	7	.	.	PUNCT
inlawrev-3047	41	1	5	5	NUM
inlawrev-3047	41	2	.	.	X
inlawrev-3047	41	3	583	583	NUM
inlawrev-3047	41	4	n.e.2d	n.e.2d	NOUN
inlawrev-3047	41	5	at	at	ADP
inlawrev-3047	41	6	217	217	NUM
inlawrev-3047	41	7	-	-	SYM
inlawrev-3047	41	8	18	18	NUM
inlawrev-3047	41	9	.	.	NOUN
inlawrev-3047	42	1	6	6	NUM
inlawrev-3047	42	2	.	.	PUNCT
inlawrev-3047	43	1	i	i	PRON
inlawrev-3047	43	2	d.	d.	PROPN
inlawrev-3047	43	3	at	at	ADP
inlawrev-3047	43	4	216	216	NUM
inlawrev-3047	43	5	-	-	SYM
inlawrev-3047	43	6	19	19	NUM
inlawrev-3047	43	7	.	.	NOUN
inlawrev-3047	43	8	7	7	NUM
inlawrev-3047	43	9	.	.	X
inlawrev-3047	44	1	i	i	PRON
inlawrev-3047	44	2	d.	d.	PROPN
inlawrev-3047	44	3	at	at	ADP
inlawrev-3047	44	4	220	220	NUM
inlawrev-3047	44	5	.	.	NOUN
inlawrev-3047	44	6	8	8	NUM
inlawrev-3047	44	7	.	.	NOUN
inlawrev-3047	44	8	589	589	NUM
inlawrev-3047	44	9	n.e.2d	n.e.2d	NOUN
inlawrev-3047	44	10	285	285	NUM
inlawrev-3047	44	11	(	(	PUNCT
inlawrev-3047	44	12	ind	ind	NOUN
inlawrev-3047	44	13	.	.	PUNCT
inlawrev-3047	45	1	t.c	t.c	PROPN
inlawrev-3047	45	2	.	.	PROPN
inlawrev-3047	45	3	1992	1992	NUM
inlawrev-3047	45	4	)	)	PUNCT
inlawrev-3047	45	5	.	.	PUNCT
inlawrev-3047	46	1	9	9	X
inlawrev-3047	46	2	.	.	X
inlawrev-3047	47	1	i	i	PRON
inlawrev-3047	47	2	d.	d.	PROPN
inlawrev-3047	47	3	at	at	ADP
inlawrev-3047	47	4	286	286	NUM
inlawrev-3047	47	5	.	.	PUNCT
inlawrev-3047	48	1	10	10	NUM
inlawrev-3047	48	2	.	.	PUNCT
inlawrev-3047	49	1	ind	ind	PROPN
inlawrev-3047	49	2	.	.	PUNCT
inlawrev-3047	50	1	code	code	PROPN
inlawrev-3047	50	2	§	§	PROPN
inlawrev-3047	50	3	6	6	NUM
inlawrev-3047	50	4	-	-	SYM
inlawrev-3047	50	5	1.1	1.1	NUM
inlawrev-3047	50	6	-	-	PUNCT
inlawrev-3047	50	7	15	15	NUM
inlawrev-3047	50	8	-	-	SYM
inlawrev-3047	50	9	5	5	NUM
inlawrev-3047	50	10	(	(	PUNCT
inlawrev-3047	50	11	1988	1988	NUM
inlawrev-3047	50	12	&	&	CCONJ
inlawrev-3047	50	13	supp	supp	PROPN
inlawrev-3047	50	14	.	.	PUNCT
inlawrev-3047	51	1	1992	1992	NUM
inlawrev-3047	51	2	)	)	PUNCT
inlawrev-3047	52	1	1993	1993	NUM
inlawrev-3047	52	2	]	]	PUNCT
inlawrev-3047	52	3	tax	tax	NOUN
inlawrev-3047	52	4	1147	1147	NUM
inlawrev-3047	52	5	the	the	DET
inlawrev-3047	52	6	appeal	appeal	NOUN
inlawrev-3047	52	7	,	,	PUNCT
inlawrev-3047	52	8	but	but	CCONJ
inlawrev-3047	52	9	neither	neither	DET
inlawrev-3047	52	10	communication	communication	NOUN
inlawrev-3047	52	11	included	include	VERB
inlawrev-3047	52	12	a	a	DET
inlawrev-3047	52	13	copy	copy	NOUN
inlawrev-3047	52	14	of	of	ADP
inlawrev-3047	52	15	the	the	DET
inlawrev-3047	52	16	complaint	complaint	NOUN
inlawrev-3047	52	17	and	and	CCONJ
inlawrev-3047	52	18	thus	thus	ADV
inlawrev-3047	52	19	technically	technically	ADV
inlawrev-3047	52	20	violated	violate	VERB
inlawrev-3047	52	21	the	the	DET
inlawrev-3047	52	22	jurisdictional	jurisdictional	ADJ
inlawrev-3047	52	23	statute	statute	NOUN
inlawrev-3047	52	24	.	.	PUNCT
inlawrev-3047	53	1	judge	judge	PROPN
inlawrev-3047	53	2	fisher	fisher	PROPN
inlawrev-3047	53	3	held	hold	VERB
inlawrev-3047	53	4	that	that	SCONJ
inlawrev-3047	53	5	this	this	PRON
inlawrev-3047	53	6	was	be	AUX
inlawrev-3047	53	7	fatal	fatal	ADJ
inlawrev-3047	53	8	to	to	ADP
inlawrev-3047	53	9	the	the	DET
inlawrev-3047	53	10	appeal	appeal	NOUN
inlawrev-3047	53	11	,	,	PUNCT
inlawrev-3047	53	12	"	"	PUNCT
inlawrev-3047	53	13	relying	rely	VERB
inlawrev-3047	53	14	on	on	ADP
inlawrev-3047	53	15	indiana	indiana	PROPN
inlawrev-3047	53	16	code	code	PROPN
inlawrev-3047	53	17	section	section	PROPN
inlawrev-3047	53	18	33	33	NUM
inlawrev-3047	53	19	-	-	SYM
inlawrev-3047	53	20	3	3	NUM
inlawrev-3047	53	21	-	-	SYM
inlawrev-3047	53	22	5	5	NUM
inlawrev-3047	53	23	-	-	SYM
inlawrev-3047	53	24	1	1	NUM
inlawrev-3047	53	25	1(a	1(a	NUM
inlawrev-3047	53	26	)	)	PUNCT
inlawrev-3047	53	27	(	(	PUNCT
inlawrev-3047	53	28	1988	1988	NUM
inlawrev-3047	53	29	)	)	PUNCT
inlawrev-3047	53	30	,	,	PUNCT
inlawrev-3047	53	31	which	which	PRON
inlawrev-3047	53	32	states	state	VERB
inlawrev-3047	53	33	:	:	PUNCT
inlawrev-3047	53	34	"	"	PUNCT
inlawrev-3047	53	35	if	if	SCONJ
inlawrev-3047	53	36	a	a	DET
inlawrev-3047	53	37	taxpayer	taxpayer	NOUN
inlawrev-3047	53	38	fails	fail	VERB
inlawrev-3047	53	39	to	to	PART
inlawrev-3047	53	40	comply	comply	VERB
inlawrev-3047	53	41	with	with	ADP
inlawrev-3047	53	42	any	any	DET
inlawrev-3047	53	43	statutory	statutory	ADJ
inlawrev-3047	53	44	requirement	requirement	NOUN
inlawrev-3047	53	45	for	for	ADP
inlawrev-3047	53	46	the	the	DET
inlawrev-3047	53	47	initiation	initiation	NOUN
inlawrev-3047	53	48	of	of	ADP
inlawrev-3047	53	49	an	an	DET
inlawrev-3047	53	50	original	original	ADJ
inlawrev-3047	53	51	tax	tax	NOUN
inlawrev-3047	53	52	appeal	appeal	NOUN
inlawrev-3047	53	53	.	.	PUNCT
inlawrev-3047	53	54	.	.	PUNCT
inlawrev-3047	53	55	.	.	PUNCT
inlawrev-3047	54	1	the	the	DET
inlawrev-3047	54	2	tax	tax	NOUN
inlawrev-3047	54	3	court	court	NOUN
inlawrev-3047	54	4	does	do	AUX
inlawrev-3047	54	5	not	not	PART
inlawrev-3047	54	6	have	have	VERB
inlawrev-3047	54	7	jurisdiction	jurisdiction	NOUN
inlawrev-3047	54	8	to	to	PART
inlawrev-3047	54	9	hear	hear	VERB
inlawrev-3047	54	10	the	the	DET
inlawrev-3047	54	11	appeal	appeal	NOUN
inlawrev-3047	54	12	.	.	PUNCT
inlawrev-3047	54	13	"	"	PUNCT
inlawrev-3047	55	1	12	12	NUM
inlawrev-3047	55	2	judge	judge	NOUN
inlawrev-3047	55	3	fisher	fisher	PROPN
inlawrev-3047	55	4	rejected	reject	VERB
inlawrev-3047	55	5	the	the	DET
inlawrev-3047	55	6	taxpayer	taxpayer	NOUN
inlawrev-3047	55	7	's	's	PART
inlawrev-3047	55	8	"	"	PUNCT
inlawrev-3047	55	9	substantial	substantial	ADJ
inlawrev-3047	55	10	compliance	compliance	NOUN
inlawrev-3047	55	11	"	"	PUNCT
inlawrev-3047	55	12	argument	argument	NOUN
inlawrev-3047	55	13	,	,	PUNCT
inlawrev-3047	55	14	noting	note	VERB
inlawrev-3047	55	15	that	that	SCONJ
inlawrev-3047	55	16	the	the	DET
inlawrev-3047	55	17	letters	letter	NOUN
inlawrev-3047	55	18	to	to	ADP
inlawrev-3047	55	19	the	the	DET
inlawrev-3047	55	20	assessor	assessor	NOUN
inlawrev-3047	55	21	and	and	CCONJ
inlawrev-3047	55	22	the	the	DET
inlawrev-3047	55	23	attorney	attorney	NOUN
inlawrev-3047	55	24	general	general	NOUN
inlawrev-3047	55	25	did	do	AUX
inlawrev-3047	55	26	not	not	PART
inlawrev-3047	55	27	even	even	ADV
inlawrev-3047	55	28	reference	reference	VERB
inlawrev-3047	55	29	the	the	DET
inlawrev-3047	55	30	taxpayer	taxpayer	NOUN
inlawrev-3047	55	31	,	,	PUNCT
inlawrev-3047	55	32	let	let	VERB
inlawrev-3047	55	33	alone	alone	ADV
inlawrev-3047	55	34	the	the	DET
inlawrev-3047	55	35	nature	nature	NOUN
inlawrev-3047	55	36	of	of	ADP
inlawrev-3047	55	37	the	the	DET
inlawrev-3047	55	38	claim	claim	NOUN
inlawrev-3047	55	39	.	.	PUNCT
inlawrev-3047	56	1	13	13	NUM
inlawrev-3047	56	2	thus	thus	ADV
inlawrev-3047	56	3	,	,	PUNCT
inlawrev-3047	56	4	judge	judge	PROPN
inlawrev-3047	56	5	fisher	fisher	PROPN
inlawrev-3047	56	6	did	do	AUX
inlawrev-3047	56	7	not	not	PART
inlawrev-3047	56	8	need	need	VERB
inlawrev-3047	56	9	to	to	PART
inlawrev-3047	56	10	decide	decide	VERB
inlawrev-3047	56	11	whether	whether	SCONJ
inlawrev-3047	56	12	the	the	DET
inlawrev-3047	56	13	doctrine	doctrine	NOUN
inlawrev-3047	56	14	of	of	ADP
inlawrev-3047	56	15	substantial	substantial	ADJ
inlawrev-3047	56	16	compliance	compliance	NOUN
inlawrev-3047	56	17	applied	apply	VERB
inlawrev-3047	56	18	in	in	ADP
inlawrev-3047	56	19	this	this	DET
inlawrev-3047	56	20	setting	setting	NOUN
inlawrev-3047	56	21	,	,	PUNCT
inlawrev-3047	56	22	for	for	ADP
inlawrev-3047	56	23	even	even	ADV
inlawrev-3047	56	24	if	if	SCONJ
inlawrev-3047	56	25	it	it	PRON
inlawrev-3047	56	26	did	do	AUX
inlawrev-3047	56	27	,	,	PUNCT
inlawrev-3047	56	28	the	the	DET
inlawrev-3047	56	29	doctrine	doctrine	NOUN
inlawrev-3047	56	30	had	have	AUX
inlawrev-3047	56	31	not	not	PART
inlawrev-3047	56	32	been	be	AUX
inlawrev-3047	56	33	met	meet	VERB
inlawrev-3047	56	34	.	.	PUNCT
inlawrev-3047	57	1	the	the	DET
inlawrev-3047	57	2	lesson	lesson	NOUN
inlawrev-3047	57	3	for	for	ADP
inlawrev-3047	57	4	practitioners	practitioner	NOUN
inlawrev-3047	57	5	,	,	PUNCT
inlawrev-3047	57	6	of	of	ADP
inlawrev-3047	57	7	course	course	NOUN
inlawrev-3047	57	8	,	,	PUNCT
inlawrev-3047	57	9	is	be	AUX
inlawrev-3047	57	10	to	to	PART
inlawrev-3047	57	11	ensure	ensure	VERB
inlawrev-3047	57	12	that	that	SCONJ
inlawrev-3047	57	13	the	the	DET
inlawrev-3047	57	14	jurisdictional	jurisdictional	ADJ
inlawrev-3047	57	15	requirements	requirement	NOUN
inlawrev-3047	57	16	for	for	ADP
inlawrev-3047	57	17	pressing	press	VERB
inlawrev-3047	57	18	a	a	DET
inlawrev-3047	57	19	claim	claim	NOUN
inlawrev-3047	57	20	in	in	ADP
inlawrev-3047	57	21	the	the	DET
inlawrev-3047	57	22	tax	tax	NOUN
inlawrev-3047	57	23	court	court	NOUN
inlawrev-3047	57	24	are	be	AUX
inlawrev-3047	57	25	strictly	strictly	ADV
inlawrev-3047	57	26	followed	follow	VERB
inlawrev-3047	57	27	.	.	PUNCT
inlawrev-3047	58	1	if	if	SCONJ
inlawrev-3047	58	2	they	they	PRON
inlawrev-3047	58	3	are	be	AUX
inlawrev-3047	58	4	not	not	PART
inlawrev-3047	58	5	,	,	PUNCT
inlawrev-3047	58	6	the	the	DET
inlawrev-3047	58	7	doctrine	doctrine	NOUN
inlawrev-3047	58	8	of	of	ADP
inlawrev-3047	58	9	substantial	substantial	ADJ
inlawrev-3047	58	10	compliance	compliance	NOUN
inlawrev-3047	58	11	can	can	AUX
inlawrev-3047	58	12	still	still	ADV
inlawrev-3047	58	13	be	be	AUX
inlawrev-3047	58	14	argued	argue	VERB
inlawrev-3047	58	15	if	if	SCONJ
inlawrev-3047	58	16	the	the	DET
inlawrev-3047	58	17	facts	fact	NOUN
inlawrev-3047	58	18	support	support	VERB
inlawrev-3047	58	19	it	it	PRON
inlawrev-3047	58	20	,	,	PUNCT
inlawrev-3047	58	21	but	but	CCONJ
inlawrev-3047	58	22	it	it	PRON
inlawrev-3047	58	23	is	be	AUX
inlawrev-3047	58	24	unclear	unclear	ADJ
inlawrev-3047	58	25	for	for	ADP
inlawrev-3047	58	26	now	now	ADV
inlawrev-3047	58	27	whether	whether	SCONJ
inlawrev-3047	58	28	the	the	DET
inlawrev-3047	58	29	tax	tax	NOUN
inlawrev-3047	58	30	court	court	NOUN
inlawrev-3047	58	31	will	will	AUX
inlawrev-3047	58	32	accept	accept	VERB
inlawrev-3047	58	33	this	this	DET
inlawrev-3047	58	34	legal	legal	ADJ
inlawrev-3047	58	35	doctrine	doctrine	NOUN
inlawrev-3047	58	36	.	.	PUNCT
inlawrev-3047	59	1	in	in	ADP
inlawrev-3047	59	2	leehaug	leehaug	PROPN
inlawrev-3047	59	3	v.	v.	ADP
inlawrev-3047	59	4	state	state	PROPN
inlawrev-3047	59	5	board	board	PROPN
inlawrev-3047	59	6	of	of	ADP
inlawrev-3047	59	7	tax	tax	NOUN
inlawrev-3047	59	8	commissioners	commissioner	NOUN
inlawrev-3047	59	9	™	™	VERB
inlawrev-3047	59	10	the	the	DET
inlawrev-3047	59	11	tax	tax	NOUN
inlawrev-3047	59	12	court	court	NOUN
inlawrev-3047	59	13	addressed	address	VERB
inlawrev-3047	59	14	the	the	DET
inlawrev-3047	59	15	scope	scope	NOUN
inlawrev-3047	59	16	of	of	ADP
inlawrev-3047	59	17	its	its	PRON
inlawrev-3047	59	18	small	small	ADJ
inlawrev-3047	59	19	claims	claim	NOUN
inlawrev-3047	59	20	docket	docket	NOUN
inlawrev-3047	59	21	.	.	PUNCT
inlawrev-3047	60	1	under	under	ADP
inlawrev-3047	60	2	indiana	indiana	PROPN
inlawrev-3047	60	3	code	code	PROPN
inlawrev-3047	60	4	section	section	PROPN
inlawrev-3047	60	5	33	33	NUM
inlawrev-3047	60	6	-	-	SYM
inlawrev-3047	60	7	3	3	NUM
inlawrev-3047	60	8	-	-	SYM
inlawrev-3047	60	9	5	5	NUM
inlawrev-3047	60	10	-	-	SYM
inlawrev-3047	60	11	12	12	NUM
inlawrev-3047	60	12	,	,	PUNCT
inlawrev-3047	60	13	a	a	DET
inlawrev-3047	60	14	small	small	ADJ
inlawrev-3047	60	15	claims	claim	NOUN
inlawrev-3047	60	16	docket	docket	NOUN
inlawrev-3047	60	17	was	be	AUX
inlawrev-3047	60	18	contemplated	contemplate	VERB
inlawrev-3047	60	19	as	as	SCONJ
inlawrev-3047	60	20	follows	follow	VERB
inlawrev-3047	60	21	:	:	PUNCT
inlawrev-3047	60	22	the	the	DET
inlawrev-3047	60	23	tax	tax	NOUN
inlawrev-3047	60	24	court	court	NOUN
inlawrev-3047	60	25	shall	shall	AUX
inlawrev-3047	60	26	establish	establish	VERB
inlawrev-3047	60	27	a	a	DET
inlawrev-3047	60	28	small	small	ADJ
inlawrev-3047	60	29	claims	claim	NOUN
inlawrev-3047	60	30	docket	docket	NOUN
inlawrev-3047	60	31	for	for	ADP
inlawrev-3047	60	32	processing	processing	NOUN
inlawrev-3047	60	33	:	:	PUNCT
inlawrev-3047	60	34	(	(	PUNCT
inlawrev-3047	60	35	1	1	X
inlawrev-3047	60	36	)	)	PUNCT
inlawrev-3047	60	37	claims	claim	NOUN
inlawrev-3047	60	38	for	for	ADP
inlawrev-3047	60	39	refunds	refund	NOUN
inlawrev-3047	60	40	from	from	ADP
inlawrev-3047	60	41	the	the	DET
inlawrev-3047	60	42	department	department	NOUN
inlawrev-3047	60	43	of	of	ADP
inlawrev-3047	60	44	state	state	NOUN
inlawrev-3047	60	45	revenue	revenue	NOUN
inlawrev-3047	60	46	that	that	PRON
inlawrev-3047	60	47	do	do	AUX
inlawrev-3047	60	48	not	not	PART
inlawrev-3047	60	49	exceed	exceed	VERB
inlawrev-3047	60	50	.	.	PUNCT
inlawrev-3047	60	51	.	.	PUNCT
inlawrev-3047	61	1	.	.	PUNCT
inlawrev-3047	62	1	$	$	SYM
inlawrev-3047	62	2	5,000	5,000	NUM
inlawrev-3047	62	3	for	for	ADP
inlawrev-3047	62	4	any	any	DET
inlawrev-3047	62	5	year	year	NOUN
inlawrev-3047	62	6	;	;	PUNCT
inlawrev-3047	62	7	and	and	CCONJ
inlawrev-3047	62	8	(	(	PUNCT
inlawrev-3047	62	9	2	2	X
inlawrev-3047	62	10	)	)	PUNCT
inlawrev-3047	62	11	appeals	appeal	NOUN
inlawrev-3047	62	12	of	of	ADP
inlawrev-3047	62	13	final	final	ADJ
inlawrev-3047	62	14	determinations	determination	NOUN
inlawrev-3047	62	15	of	of	ADP
inlawrev-3047	62	16	assessed	assess	VERB
inlawrev-3047	62	17	value	value	NOUN
inlawrev-3047	62	18	made	make	VERB
inlawrev-3047	62	19	by	by	ADP
inlawrev-3047	62	20	the	the	DET
inlawrev-3047	62	21	state	state	PROPN
inlawrev-3047	62	22	board	board	PROPN
inlawrev-3047	62	23	of	of	ADP
inlawrev-3047	62	24	tax	tax	NOUN
inlawrev-3047	62	25	commissioners	commissioner	NOUN
inlawrev-3047	62	26	that	that	PRON
inlawrev-3047	62	27	do	do	AUX
inlawrev-3047	62	28	not	not	PART
inlawrev-3047	62	29	exceed	exceed	VERB
inlawrev-3047	62	30	.	.	PUNCT
inlawrev-3047	62	31	.	.	PUNCT
inlawrev-3047	62	32	.	.	PUNCT
inlawrev-3047	63	1	$	$	SYM
inlawrev-3047	63	2	15,000	15,000	NUM
inlawrev-3047	63	3	for	for	ADP
inlawrev-3047	63	4	any	any	DET
inlawrev-3047	63	5	year	year	NOUN
inlawrev-3047	63	6	.	.	PUNCT
inlawrev-3047	64	1	15	15	NUM
inlawrev-3047	64	2	indiana	indiana	PROPN
inlawrev-3047	64	3	tax	tax	NOUN
inlawrev-3047	64	4	court	court	NOUN
inlawrev-3047	64	5	rule	rule	NOUN
inlawrev-3047	64	6	16	16	NUM
inlawrev-3047	64	7	then	then	ADV
inlawrev-3047	64	8	defines	define	VERB
inlawrev-3047	64	9	the	the	DET
inlawrev-3047	64	10	term	term	NOUN
inlawrev-3047	64	11	"	"	PUNCT
inlawrev-3047	64	12	small	small	ADJ
inlawrev-3047	64	13	tax	tax	NOUN
inlawrev-3047	64	14	case	case	NOUN
inlawrev-3047	64	15	"	"	PUNCT
inlawrev-3047	64	16	to	to	PART
inlawrev-3047	64	17	include	include	VERB
inlawrev-3047	64	18	"	"	PUNCT
inlawrev-3047	64	19	an	an	DET
inlawrev-3047	64	20	appeal	appeal	NOUN
inlawrev-3047	64	21	of	of	ADP
inlawrev-3047	64	22	a	a	DET
inlawrev-3047	64	23	final	final	ADJ
inlawrev-3047	64	24	determination	determination	NOUN
inlawrev-3047	64	25	of	of	ADP
inlawrev-3047	64	26	assessed	assessed	ADJ
inlawrev-3047	64	27	value	value	NOUN
inlawrev-3047	64	28	made	make	VERB
inlawrev-3047	64	29	by	by	ADP
inlawrev-3047	64	30	the	the	DET
inlawrev-3047	64	31	state	state	PROPN
inlawrev-3047	64	32	board	board	PROPN
inlawrev-3047	64	33	of	of	ADP
inlawrev-3047	64	34	tax	tax	NOUN
inlawrev-3047	64	35	commissioners	commissioner	NOUN
inlawrev-3047	64	36	that	that	PRON
inlawrev-3047	64	37	does	do	AUX
inlawrev-3047	64	38	not	not	PART
inlawrev-3047	64	39	exceed	exceed	VERB
inlawrev-3047	64	40	$	$	SYM
inlawrev-3047	64	41	15,000	15,000	NUM
inlawrev-3047	64	42	for	for	ADP
inlawrev-3047	64	43	any	any	DET
inlawrev-3047	64	44	year	year	NOUN
inlawrev-3047	64	45	.	.	PUNCT
inlawrev-3047	64	46	"	"	PUNCT
inlawrev-3047	65	1	16	16	NUM
inlawrev-3047	65	2	the	the	DET
inlawrev-3047	65	3	issue	issue	NOUN
inlawrev-3047	65	4	in	in	ADP
inlawrev-3047	65	5	leehaug	leehaug	PROPN
inlawrev-3047	65	6	was	be	AUX
inlawrev-3047	65	7	whether	whether	SCONJ
inlawrev-3047	65	8	,	,	PUNCT
inlawrev-3047	65	9	under	under	ADP
inlawrev-3047	65	10	this	this	DET
inlawrev-3047	65	11	statute	statute	NOUN
inlawrev-3047	65	12	and	and	CCONJ
inlawrev-3047	65	13	rule	rule	NOUN
inlawrev-3047	65	14	,	,	PUNCT
inlawrev-3047	65	15	an	an	DET
inlawrev-3047	65	16	appeal	appeal	NOUN
inlawrev-3047	65	17	of	of	ADP
inlawrev-3047	65	18	a	a	DET
inlawrev-3047	65	19	final	final	ADJ
inlawrev-3047	65	20	determination	determination	NOUN
inlawrev-3047	65	21	of	of	ADP
inlawrev-3047	65	22	assessed	assessed	ADJ
inlawrev-3047	65	23	value	value	NOUN
inlawrev-3047	65	24	exceeding	exceed	VERB
inlawrev-3047	65	25	$	$	SYM
inlawrev-3047	65	26	15,000	15,000	NUM
inlawrev-3047	65	27	could	could	AUX
inlawrev-3047	65	28	be	be	AUX
inlawrev-3047	65	29	a	a	DET
inlawrev-3047	65	30	small	small	ADJ
inlawrev-3047	65	31	tax	tax	NOUN
inlawrev-3047	65	32	case	case	NOUN
inlawrev-3047	65	33	where	where	SCONJ
inlawrev-3047	65	34	the	the	DET
inlawrev-3047	65	35	taxpayers	taxpayer	NOUN
inlawrev-3047	65	36	did	do	AUX
inlawrev-3047	65	37	not	not	PART
inlawrev-3047	65	38	seek	seek	VERB
inlawrev-3047	65	39	to	to	PART
inlawrev-3047	65	40	reduce	reduce	VERB
inlawrev-3047	65	41	the	the	DET
inlawrev-3047	65	42	assessed	assess	VERB
inlawrev-3047	65	43	value	value	NOUN
inlawrev-3047	65	44	by	by	ADP
inlawrev-3047	65	45	more	more	ADJ
inlawrev-3047	65	46	than	than	ADP
inlawrev-3047	65	47	$	$	SYM
inlawrev-3047	65	48	15,000	15,000	NUM
inlawrev-3047	65	49	.	.	PUNCT
inlawrev-3047	66	1	judge	judge	PROPN
inlawrev-3047	66	2	fisher	fisher	PROPN
inlawrev-3047	66	3	found	find	VERB
inlawrev-3047	66	4	the	the	DET
inlawrev-3047	66	5	statute	statute	NOUN
inlawrev-3047	66	6	and	and	CCONJ
inlawrev-3047	66	7	rule	rule	VERB
inlawrev-3047	66	8	ambiguous	ambiguous	ADJ
inlawrev-3047	66	9	,	,	PUNCT
inlawrev-3047	66	10	and	and	CCONJ
inlawrev-3047	66	11	thus	thus	ADV
inlawrev-3047	66	12	relied	rely	VERB
inlawrev-3047	66	13	on	on	ADP
inlawrev-3047	66	14	principles	principle	NOUN
inlawrev-3047	66	15	of	of	ADP
inlawrev-3047	66	16	statutory	statutory	ADJ
inlawrev-3047	66	17	construction	construction	NOUN
inlawrev-3047	66	18	to	to	PART
inlawrev-3047	66	19	conclude	conclude	VERB
inlawrev-3047	66	20	that	that	SCONJ
inlawrev-3047	66	21	it	it	PRON
inlawrev-3047	66	22	is	be	AUX
inlawrev-3047	66	23	the	the	DET
inlawrev-3047	66	24	amount	amount	NOUN
inlawrev-3047	66	25	11	11	NUM
inlawrev-3047	66	26	.	.	NOUN
inlawrev-3047	66	27	589	589	NUM
inlawrev-3047	66	28	n.e.2d	n.e.2d	NOUN
inlawrev-3047	66	29	at	at	ADP
inlawrev-3047	66	30	286	286	NUM
inlawrev-3047	66	31	.	.	PUNCT
inlawrev-3047	67	1	12	12	NUM
inlawrev-3047	67	2	.	.	PUNCT
inlawrev-3047	68	1	i	i	PRON
inlawrev-3047	68	2	d.	d.	PROPN
inlawrev-3047	68	3	(	(	PUNCT
inlawrev-3047	68	4	quoting	quote	VERB
inlawrev-3047	68	5	ind	ind	PROPN
inlawrev-3047	68	6	.	.	PUNCT
inlawrev-3047	69	1	code	code	PROPN
inlawrev-3047	69	2	§	§	PROPN
inlawrev-3047	69	3	33	33	NUM
inlawrev-3047	69	4	-	-	SYM
inlawrev-3047	69	5	3	3	NUM
inlawrev-3047	69	6	-	-	SYM
inlawrev-3047	69	7	5	5	NUM
inlawrev-3047	69	8	-	-	SYM
inlawrev-3047	69	9	1	1	NUM
inlawrev-3047	69	10	1(a	1(a	NUM
inlawrev-3047	69	11	)	)	PUNCT
inlawrev-3047	69	12	(	(	PUNCT
inlawrev-3047	69	13	1988	1988	NUM
inlawrev-3047	69	14	)	)	PUNCT
inlawrev-3047	69	15	)	)	PUNCT
inlawrev-3047	69	16	.	.	PUNCT
inlawrev-3047	70	1	13	13	NUM
inlawrev-3047	70	2	.	.	PUNCT
inlawrev-3047	71	1	i	i	PRON
inlawrev-3047	71	2	d.	d.	PROPN
inlawrev-3047	71	3	14	14	NUM
inlawrev-3047	71	4	.	.	PUNCT
inlawrev-3047	72	1	583	583	NUM
inlawrev-3047	72	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	72	3	211	211	NUM
inlawrev-3047	72	4	(	(	PUNCT
inlawrev-3047	72	5	ind	ind	NOUN
inlawrev-3047	72	6	.	.	PUNCT
inlawrev-3047	73	1	t.c	t.c	PROPN
inlawrev-3047	73	2	.	.	PROPN
inlawrev-3047	73	3	1991	1991	NUM
inlawrev-3047	73	4	)	)	PUNCT
inlawrev-3047	73	5	.	.	PUNCT
inlawrev-3047	74	1	15	15	X
inlawrev-3047	74	2	.	.	X
inlawrev-3047	75	1	ind	ind	NOUN
inlawrev-3047	75	2	.	.	PUNCT
inlawrev-3047	76	1	code	code	PROPN
inlawrev-3047	76	2	§	§	PROPN
inlawrev-3047	76	3	33	33	NUM
inlawrev-3047	76	4	-	-	SYM
inlawrev-3047	76	5	3	3	NUM
inlawrev-3047	76	6	-	-	PUNCT
inlawrev-3047	76	7	5	5	NUM
inlawrev-3047	76	8	-	-	PUNCT
inlawrev-3047	76	9	12(a	12(a	NUM
inlawrev-3047	76	10	)	)	PUNCT
inlawrev-3047	76	11	(	(	PUNCT
inlawrev-3047	76	12	1988	1988	NUM
inlawrev-3047	76	13	)	)	PUNCT
inlawrev-3047	76	14	.	.	PUNCT
inlawrev-3047	77	1	16	16	NUM
inlawrev-3047	77	2	.	.	PUNCT
inlawrev-3047	78	1	ind	ind	PROPN
inlawrev-3047	78	2	.	.	PUNCT
inlawrev-3047	79	1	r.	r.	PROPN
inlawrev-3047	79	2	t.c	t.c	PROPN
inlawrev-3047	79	3	.	.	PROPN
inlawrev-3047	80	1	16	16	NUM
inlawrev-3047	80	2	.	.	PUNCT
inlawrev-3047	81	1	1148	1148	NUM
inlawrev-3047	81	2	indiana	indiana	PROPN
inlawrev-3047	81	3	law	law	PROPN
inlawrev-3047	81	4	review	review	NOUN
inlawrev-3047	81	5	[	[	X
inlawrev-3047	81	6	vol	vol	NOUN
inlawrev-3047	81	7	.	.	PUNCT
inlawrev-3047	82	1	26:1145	26:1145	NUM
inlawrev-3047	83	1	at	at	ADP
inlawrev-3047	83	2	issue	issue	NOUN
inlawrev-3047	83	3	,	,	PUNCT
inlawrev-3047	83	4	not	not	PART
inlawrev-3047	83	5	the	the	DET
inlawrev-3047	83	6	total	total	ADJ
inlawrev-3047	83	7	assessed	assess	VERB
inlawrev-3047	83	8	value	value	NOUN
inlawrev-3047	83	9	,	,	PUNCT
inlawrev-3047	83	10	that	that	PRON
inlawrev-3047	83	11	should	should	AUX
inlawrev-3047	83	12	govern	govern	VERB
inlawrev-3047	83	13	.	.	PUNCT
inlawrev-3047	84	1	17	17	NUM
inlawrev-3047	84	2	he	he	PRON
inlawrev-3047	84	3	observed	observe	VERB
inlawrev-3047	84	4	that	that	SCONJ
inlawrev-3047	84	5	indiana	indiana	PROPN
inlawrev-3047	84	6	statutes	statute	NOUN
inlawrev-3047	84	7	that	that	PRON
inlawrev-3047	84	8	are	be	AUX
inlawrev-3047	84	9	generally	generally	ADV
inlawrev-3047	84	10	applicable	applicable	ADJ
inlawrev-3047	84	11	to	to	ADP
inlawrev-3047	84	12	civil	civil	ADJ
inlawrev-3047	84	13	small	small	ADJ
inlawrev-3047	84	14	claims	claim	NOUN
inlawrev-3047	84	15	cases	case	NOUN
inlawrev-3047	84	16	similarly	similarly	ADV
inlawrev-3047	84	17	focus	focus	VERB
inlawrev-3047	84	18	on	on	ADP
inlawrev-3047	84	19	the	the	DET
inlawrev-3047	84	20	amount	amount	NOUN
inlawrev-3047	84	21	in	in	ADP
inlawrev-3047	84	22	dispute	dispute	NOUN
inlawrev-3047	84	23	,	,	PUNCT
inlawrev-3047	84	24	and	and	CCONJ
inlawrev-3047	84	25	further	far	ADV
inlawrev-3047	84	26	reasoned	reason	VERB
inlawrev-3047	84	27	that	that	SCONJ
inlawrev-3047	84	28	the	the	DET
inlawrev-3047	84	29	consequences	consequence	NOUN
inlawrev-3047	84	30	of	of	ADP
inlawrev-3047	84	31	applying	apply	VERB
inlawrev-3047	84	32	a	a	DET
inlawrev-3047	84	33	different	different	ADJ
inlawrev-3047	84	34	rule	rule	NOUN
inlawrev-3047	84	35	would	would	AUX
inlawrev-3047	84	36	be	be	AUX
inlawrev-3047	84	37	unsatisfactory	unsatisfactory	ADJ
inlawrev-3047	84	38	.	.	PUNCT
inlawrev-3047	85	1	he	he	PRON
inlawrev-3047	85	2	explained	explain	VERB
inlawrev-3047	85	3	:	:	PUNCT
inlawrev-3047	85	4	applying	apply	VERB
inlawrev-3047	85	5	the	the	DET
inlawrev-3047	85	6	state	state	NOUN
inlawrev-3047	85	7	board	board	NOUN
inlawrev-3047	85	8	's	's	PART
inlawrev-3047	85	9	interpretation	interpretation	NOUN
inlawrev-3047	85	10	of	of	ADP
inlawrev-3047	85	11	ic	ic	PROPN
inlawrev-3047	85	12	33	33	NUM
inlawrev-3047	85	13	-	-	SYM
inlawrev-3047	85	14	3	3	NUM
inlawrev-3047	85	15	-512(a)(2	-512(a)(2	NOUN
inlawrev-3047	85	16	)	)	PUNCT
inlawrev-3047	85	17	and	and	CCONJ
inlawrev-3047	85	18	indiana	indiana	PROPN
inlawrev-3047	85	19	tax	tax	PROPN
inlawrev-3047	85	20	court	court	NOUN
inlawrev-3047	85	21	rule	rule	NOUN
inlawrev-3047	85	22	16(a	16(a	NUM
inlawrev-3047	85	23	)	)	PUNCT
inlawrev-3047	85	24	would	would	AUX
inlawrev-3047	85	25	deny	deny	VERB
inlawrev-3047	85	26	the	the	DET
inlawrev-3047	85	27	small	small	ADJ
inlawrev-3047	85	28	claims	claim	NOUN
inlawrev-3047	85	29	process	process	NOUN
inlawrev-3047	85	30	to	to	ADP
inlawrev-3047	85	31	taxpayers	taxpayer	NOUN
inlawrev-3047	85	32	challenging	challenge	VERB
inlawrev-3047	85	33	state	state	NOUN
inlawrev-3047	85	34	board	board	NOUN
inlawrev-3047	85	35	assessments	assessment	NOUN
inlawrev-3047	85	36	on	on	ADP
inlawrev-3047	85	37	any	any	DET
inlawrev-3047	85	38	property	property	NOUN
inlawrev-3047	85	39	with	with	ADP
inlawrev-3047	85	40	an	an	DET
inlawrev-3047	85	41	assessed	assess	VERB
inlawrev-3047	85	42	value	value	NOUN
inlawrev-3047	85	43	greater	great	ADJ
inlawrev-3047	85	44	than	than	ADP
inlawrev-3047	85	45	$	$	SYM
inlawrev-3047	85	46	15,000	15,000	NUM
inlawrev-3047	85	47	.	.	PUNCT
inlawrev-3047	86	1	'	'	PUNCT
inlawrev-3047	86	2	assessed	assessed	ADJ
inlawrev-3047	86	3	value	value	NOUN
inlawrev-3047	86	4	'	'	PUNCT
inlawrev-3047	86	5	is	be	AUX
inlawrev-3047	86	6	defined	define	VERB
inlawrev-3047	86	7	as	as	ADP
inlawrev-3047	86	8	:	:	PUNCT
inlawrev-3047	86	9	"	"	PUNCT
inlawrev-3047	86	10	an	an	DET
inlawrev-3047	86	11	amount	amount	NOUN
inlawrev-3047	86	12	equal	equal	ADJ
inlawrev-3047	86	13	to	to	ADP
inlawrev-3047	86	14	...	...	PUNCT
inlawrev-3047	86	15	33	33	NUM
inlawrev-3047	86	16	1/3	1/3	NUM
inlawrev-3047	86	17	%	%	NOUN
inlawrev-3047	86	18	of	of	ADP
inlawrev-3047	86	19	the	the	DET
inlawrev-3047	86	20	true	true	ADJ
inlawrev-3047	86	21	tax	tax	NOUN
inlawrev-3047	86	22	value	value	NOUN
inlawrev-3047	86	23	of	of	ADP
inlawrev-3047	86	24	property	property	NOUN
inlawrev-3047	86	25	.	.	PUNCT
inlawrev-3047	86	26	"	"	PUNCT
inlawrev-3047	87	1	ind	ind	PROPN
inlawrev-3047	87	2	.	.	PUNCT
inlawrev-3047	87	3	code	code	PROPN
inlawrev-3047	87	4	§	§	PROPN
inlawrev-3047	87	5	6	6	NUM
inlawrev-3047	87	6	-	-	SYM
inlawrev-3047	87	7	1.1	1.1	NUM
inlawrev-3047	87	8	-	-	PUNCT
inlawrev-3047	87	9	1	1	NUM
inlawrev-3047	87	10	-	-	SYM
inlawrev-3047	87	11	3	3	NUM
inlawrev-3047	87	12	.	.	PUNCT
inlawrev-3047	88	1	thus	thus	ADV
inlawrev-3047	88	2	,	,	PUNCT
inlawrev-3047	88	3	a	a	DET
inlawrev-3047	88	4	property	property	NOUN
inlawrev-3047	88	5	with	with	ADP
inlawrev-3047	88	6	an	an	DET
inlawrev-3047	88	7	assessed	assessed	ADJ
inlawrev-3047	88	8	value	value	NOUN
inlawrev-3047	88	9	of	of	ADP
inlawrev-3047	88	10	$	$	SYM
inlawrev-3047	88	11	15,000	15,000	NUM
inlawrev-3047	88	12	would	would	AUX
inlawrev-3047	88	13	have	have	VERB
inlawrev-3047	88	14	a	a	DET
inlawrev-3047	88	15	true	true	ADJ
inlawrev-3047	88	16	tax	tax	NOUN
inlawrev-3047	88	17	value	value	NOUN
inlawrev-3047	88	18	of	of	ADP
inlawrev-3047	88	19	approximately	approximately	ADV
inlawrev-3047	88	20	$	$	SYM
inlawrev-3047	88	21	45,000	45,000	NUM
inlawrev-3047	88	22	.	.	PUNCT
inlawrev-3047	89	1	the	the	DET
inlawrev-3047	89	2	small	small	ADJ
inlawrev-3047	89	3	claims	claim	NOUN
inlawrev-3047	89	4	process	process	NOUN
inlawrev-3047	89	5	provides	provide	VERB
inlawrev-3047	89	6	inexpensive	inexpensive	ADJ
inlawrev-3047	89	7	access	access	NOUN
inlawrev-3047	89	8	to	to	ADP
inlawrev-3047	89	9	the	the	DET
inlawrev-3047	89	10	courts	court	NOUN
inlawrev-3047	89	11	because	because	SCONJ
inlawrev-3047	89	12	the	the	DET
inlawrev-3047	89	13	services	service	NOUN
inlawrev-3047	89	14	of	of	ADP
inlawrev-3047	89	15	an	an	DET
inlawrev-3047	89	16	attorney	attorney	NOUN
inlawrev-3047	89	17	are	be	AUX
inlawrev-3047	89	18	generally	generally	ADV
inlawrev-3047	89	19	not	not	PART
inlawrev-3047	89	20	required	require	VERB
inlawrev-3047	89	21	.	.	PUNCT
inlawrev-3047	90	1	the	the	DET
inlawrev-3047	90	2	imposition	imposition	NOUN
inlawrev-3047	90	3	of	of	ADP
inlawrev-3047	90	4	a	a	DET
inlawrev-3047	90	5	$	$	SYM
inlawrev-3047	90	6	15,000	15,000	NUM
inlawrev-3047	90	7	assessed	assess	VERB
inlawrev-3047	90	8	value	value	NOUN
inlawrev-3047	90	9	ceiling	ceiling	NOUN
inlawrev-3047	90	10	would	would	AUX
inlawrev-3047	90	11	deny	deny	VERB
inlawrev-3047	90	12	the	the	DET
inlawrev-3047	90	13	benefits	benefit	NOUN
inlawrev-3047	90	14	of	of	ADP
inlawrev-3047	90	15	the	the	DET
inlawrev-3047	90	16	small	small	ADJ
inlawrev-3047	90	17	claims	claim	NOUN
inlawrev-3047	90	18	process	process	NOUN
inlawrev-3047	90	19	to	to	ADP
inlawrev-3047	90	20	taxpayers	taxpayer	NOUN
inlawrev-3047	90	21	with	with	ADP
inlawrev-3047	90	22	modestly	modestly	ADV
inlawrev-3047	90	23	valued	value	VERB
inlawrev-3047	90	24	property	property	NOUN
inlawrev-3047	90	25	,	,	PUNCT
inlawrev-3047	90	26	even	even	ADV
inlawrev-3047	90	27	in	in	ADP
inlawrev-3047	90	28	cases	case	NOUN
inlawrev-3047	90	29	where	where	SCONJ
inlawrev-3047	90	30	the	the	DET
inlawrev-3047	90	31	amount	amount	NOUN
inlawrev-3047	90	32	of	of	ADP
inlawrev-3047	90	33	assessed	assessed	ADJ
inlawrev-3047	90	34	value	value	NOUN
inlawrev-3047	90	35	in	in	ADP
inlawrev-3047	90	36	dispute	dispute	NOUN
inlawrev-3047	90	37	is	be	AUX
inlawrev-3047	90	38	small	small	ADJ
inlawrev-3047	90	39	.	.	PUNCT
inlawrev-3047	91	1	18	18	NUM
inlawrev-3047	91	2	thus	thus	ADV
inlawrev-3047	91	3	,	,	PUNCT
inlawrev-3047	91	4	after	after	ADP
inlawrev-3047	91	5	leehaug	leehaug	NOUN
inlawrev-3047	91	6	it	it	PRON
inlawrev-3047	91	7	is	be	AUX
inlawrev-3047	91	8	the	the	DET
inlawrev-3047	91	9	amount	amount	NOUN
inlawrev-3047	91	10	in	in	ADP
inlawrev-3047	91	11	dispute	dispute	NOUN
inlawrev-3047	91	12	,	,	PUNCT
inlawrev-3047	91	13	not	not	PART
inlawrev-3047	91	14	the	the	DET
inlawrev-3047	91	15	assessed	assessed	ADJ
inlawrev-3047	91	16	value	value	NOUN
inlawrev-3047	91	17	of	of	ADP
inlawrev-3047	91	18	the	the	DET
inlawrev-3047	91	19	property	property	NOUN
inlawrev-3047	91	20	,	,	PUNCT
inlawrev-3047	91	21	that	that	PRON
inlawrev-3047	91	22	determines	determine	VERB
inlawrev-3047	91	23	whether	whether	SCONJ
inlawrev-3047	91	24	the	the	DET
inlawrev-3047	91	25	expedited	expedite	VERB
inlawrev-3047	91	26	small	small	ADJ
inlawrev-3047	91	27	tax	tax	NOUN
inlawrev-3047	91	28	case	case	NOUN
inlawrev-3047	91	29	rules	rule	NOUN
inlawrev-3047	91	30	will	will	AUX
inlawrev-3047	91	31	apply	apply	VERB
inlawrev-3047	91	32	.	.	PUNCT
inlawrev-3047	92	1	this	this	PRON
inlawrev-3047	92	2	is	be	AUX
inlawrev-3047	92	3	a	a	DET
inlawrev-3047	92	4	good	good	ADJ
inlawrev-3047	92	5	result	result	NOUN
inlawrev-3047	92	6	,	,	PUNCT
inlawrev-3047	92	7	because	because	SCONJ
inlawrev-3047	92	8	under	under	ADP
inlawrev-3047	92	9	tax	tax	NOUN
inlawrev-3047	92	10	court	court	NOUN
inlawrev-3047	92	11	rule	rule	NOUN
inlawrev-3047	92	12	16	16	NUM
inlawrev-3047	92	13	the	the	DET
inlawrev-3047	92	14	notice	notice	NOUN
inlawrev-3047	92	15	of	of	ADP
inlawrev-3047	92	16	claim	claim	NOUN
inlawrev-3047	92	17	to	to	PART
inlawrev-3047	92	18	be	be	AUX
inlawrev-3047	92	19	used	use	VERB
inlawrev-3047	92	20	is	be	AUX
inlawrev-3047	92	21	quite	quite	ADV
inlawrev-3047	92	22	simple	simple	ADJ
inlawrev-3047	92	23	:	:	PUNCT
inlawrev-3047	92	24	service	service	NOUN
inlawrev-3047	92	25	need	need	AUX
inlawrev-3047	92	26	only	only	ADV
inlawrev-3047	92	27	be	be	AUX
inlawrev-3047	92	28	made	make	VERB
inlawrev-3047	92	29	upon	upon	SCONJ
inlawrev-3047	92	30	the	the	DET
inlawrev-3047	92	31	attorney	attorney	NOUN
inlawrev-3047	92	32	general	general	NOUN
inlawrev-3047	92	33	,	,	PUNCT
inlawrev-3047	92	34	and	and	CCONJ
inlawrev-3047	92	35	the	the	DET
inlawrev-3047	92	36	indiana	indiana	PROPN
inlawrev-3047	92	37	rules	rule	NOUN
inlawrev-3047	92	38	for	for	ADP
inlawrev-3047	92	39	small	small	ADJ
inlawrev-3047	92	40	claims	claim	NOUN
inlawrev-3047	92	41	,	,	PUNCT
inlawrev-3047	92	42	which	which	PRON
inlawrev-3047	92	43	generally	generally	ADV
inlawrev-3047	92	44	apply	apply	VERB
inlawrev-3047	92	45	to	to	ADP
inlawrev-3047	92	46	civil	civil	ADJ
inlawrev-3047	92	47	cases	case	NOUN
inlawrev-3047	92	48	in	in	ADP
inlawrev-3047	92	49	small	small	ADJ
inlawrev-3047	92	50	claims	claim	NOUN
inlawrev-3047	92	51	courts	court	NOUN
inlawrev-3047	92	52	,	,	PUNCT
inlawrev-3047	92	53	are	be	AUX
inlawrev-3047	92	54	incorporated	incorporate	VERB
inlawrev-3047	92	55	by	by	ADP
inlawrev-3047	92	56	reference	reference	NOUN
inlawrev-3047	92	57	.	.	PUNCT
inlawrev-3047	93	1	thus	thus	ADV
inlawrev-3047	93	2	,	,	PUNCT
inlawrev-3047	93	3	for	for	SCONJ
inlawrev-3047	93	4	practitioners	practitioner	NOUN
inlawrev-3047	93	5	with	with	ADP
inlawrev-3047	93	6	appeals	appeal	NOUN
inlawrev-3047	93	7	involving	involve	VERB
inlawrev-3047	93	8	$	$	SYM
inlawrev-3047	93	9	5,000	5,000	NUM
inlawrev-3047	93	10	or	or	CCONJ
inlawrev-3047	93	11	less	less	ADJ
inlawrev-3047	93	12	in	in	ADP
inlawrev-3047	93	13	a	a	DET
inlawrev-3047	93	14	claim	claim	NOUN
inlawrev-3047	93	15	for	for	ADP
inlawrev-3047	93	16	refund	refund	NOUN
inlawrev-3047	93	17	from	from	ADP
inlawrev-3047	93	18	the	the	DET
inlawrev-3047	93	19	department	department	NOUN
inlawrev-3047	93	20	of	of	ADP
inlawrev-3047	93	21	revenue	revenue	NOUN
inlawrev-3047	93	22	,	,	PUNCT
inlawrev-3047	93	23	or	or	CCONJ
inlawrev-3047	93	24	$	$	SYM
inlawrev-3047	93	25	15,000	15,000	NUM
inlawrev-3047	93	26	or	or	CCONJ
inlawrev-3047	93	27	less	less	ADJ
inlawrev-3047	93	28	in	in	ADP
inlawrev-3047	93	29	disputed	disputed	ADJ
inlawrev-3047	93	30	assessed	assess	VERB
inlawrev-3047	93	31	value	value	NOUN
inlawrev-3047	93	32	,	,	PUNCT
inlawrev-3047	93	33	the	the	DET
inlawrev-3047	93	34	small	small	ADJ
inlawrev-3047	93	35	tax	tax	NOUN
inlawrev-3047	93	36	case	case	NOUN
inlawrev-3047	93	37	procedures	procedure	NOUN
inlawrev-3047	93	38	offer	offer	VERB
inlawrev-3047	93	39	simplicity	simplicity	NOUN
inlawrev-3047	93	40	,	,	PUNCT
inlawrev-3047	93	41	expediency	expediency	NOUN
inlawrev-3047	93	42	,	,	PUNCT
inlawrev-3047	93	43	and	and	CCONJ
inlawrev-3047	93	44	the	the	DET
inlawrev-3047	93	45	chance	chance	NOUN
inlawrev-3047	93	46	to	to	PART
inlawrev-3047	93	47	take	take	VERB
inlawrev-3047	93	48	on	on	ADP
inlawrev-3047	93	49	such	such	ADJ
inlawrev-3047	93	50	cases	case	NOUN
inlawrev-3047	93	51	with	with	ADP
inlawrev-3047	93	52	minimal	minimal	ADJ
inlawrev-3047	93	53	legal	legal	ADJ
inlawrev-3047	93	54	fees	fee	NOUN
inlawrev-3047	93	55	.	.	PUNCT
inlawrev-3047	94	1	b.	b.	PROPN
inlawrev-3047	94	2	the	the	DET
inlawrev-3047	94	3	supreme	supreme	PROPN
inlawrev-3047	94	4	court	court	PROPN
inlawrev-3047	94	5	's	's	PART
inlawrev-3047	94	6	role	role	NOUN
inlawrev-3047	94	7	in	in	ADP
inlawrev-3047	94	8	indiana	indiana	PROPN
inlawrev-3047	94	9	tax	tax	NOUN
inlawrev-3047	94	10	issues	issue	NOUN
inlawrev-3047	94	11	last	last	ADJ
inlawrev-3047	94	12	year	year	NOUN
inlawrev-3047	94	13	's	's	PART
inlawrev-3047	94	14	survey	survey	NOUN
inlawrev-3047	94	15	article	article	NOUN
inlawrev-3047	94	16	discussed	discuss	VERB
inlawrev-3047	94	17	the	the	DET
inlawrev-3047	94	18	indiana	indiana	PROPN
inlawrev-3047	94	19	tax	tax	PROPN
inlawrev-3047	94	20	court	court	NOUN
inlawrev-3047	94	21	's	's	PART
inlawrev-3047	94	22	emerging	emerge	VERB
inlawrev-3047	94	23	role	role	NOUN
inlawrev-3047	94	24	as	as	ADP
inlawrev-3047	94	25	the	the	DET
inlawrev-3047	94	26	leading	lead	VERB
inlawrev-3047	94	27	judicial	judicial	ADJ
inlawrev-3047	94	28	force	force	NOUN
inlawrev-3047	94	29	in	in	ADP
inlawrev-3047	94	30	indiana	indiana	PROPN
inlawrev-3047	94	31	tax	tax	NOUN
inlawrev-3047	94	32	law	law	NOUN
inlawrev-3047	94	33	.	.	PUNCT
inlawrev-3047	95	1	19	19	NUM
inlawrev-3047	95	2	this	this	PRON
inlawrev-3047	95	3	is	be	AUX
inlawrev-3047	95	4	due	due	ADJ
inlawrev-3047	95	5	in	in	ADP
inlawrev-3047	95	6	part	part	NOUN
inlawrev-3047	95	7	to	to	ADP
inlawrev-3047	95	8	the	the	DET
inlawrev-3047	95	9	fact	fact	NOUN
inlawrev-3047	95	10	that	that	SCONJ
inlawrev-3047	95	11	the	the	DET
inlawrev-3047	95	12	indiana	indiana	PROPN
inlawrev-3047	95	13	supreme	supreme	PROPN
inlawrev-3047	95	14	court	court	PROPN
inlawrev-3047	95	15	no	no	ADV
inlawrev-3047	95	16	longer	long	ADV
inlawrev-3047	95	17	automatically	automatically	ADV
inlawrev-3047	95	18	fully	fully	ADV
inlawrev-3047	95	19	reviews	review	VERB
inlawrev-3047	95	20	decisions	decision	NOUN
inlawrev-3047	95	21	of	of	ADP
inlawrev-3047	95	22	the	the	DET
inlawrev-3047	95	23	tax	tax	NOUN
inlawrev-3047	95	24	court	court	NOUN
inlawrev-3047	95	25	.	.	PUNCT
inlawrev-3047	96	1	instead	instead	ADV
inlawrev-3047	96	2	,	,	PUNCT
inlawrev-3047	96	3	under	under	ADP
inlawrev-3047	96	4	rule	rule	NOUN
inlawrev-3047	96	5	18	18	NUM
inlawrev-3047	96	6	of	of	ADP
inlawrev-3047	96	7	the	the	DET
inlawrev-3047	96	8	indiana	indiana	PROPN
inlawrev-3047	96	9	rules	rule	NOUN
inlawrev-3047	96	10	of	of	ADP
inlawrev-3047	96	11	appellate	appellate	ADJ
inlawrev-3047	96	12	procedure	procedure	NOUN
inlawrev-3047	96	13	,	,	PUNCT
inlawrev-3047	96	14	the	the	DET
inlawrev-3047	96	15	indiana	indiana	PROPN
inlawrev-3047	96	16	supreme	supreme	PROPN
inlawrev-3047	96	17	court	court	PROPN
inlawrev-3047	96	18	now	now	ADV
inlawrev-3047	96	19	17	17	NUM
inlawrev-3047	96	20	.	.	PUNCT
inlawrev-3047	97	1	leehaug	leehaug	NOUN
inlawrev-3047	97	2	,	,	PUNCT
inlawrev-3047	97	3	583	583	NUM
inlawrev-3047	97	4	n.e.2d	n.e.2d	NOUN
inlawrev-3047	97	5	at	at	ADP
inlawrev-3047	97	6	212	212	NUM
inlawrev-3047	97	7	.	.	PUNCT
inlawrev-3047	98	1	18	18	NUM
inlawrev-3047	98	2	.	.	PUNCT
inlawrev-3047	99	1	i	i	PRON
inlawrev-3047	99	2	d.	d.	PROPN
inlawrev-3047	99	3	at	at	ADP
inlawrev-3047	99	4	214	214	NUM
inlawrev-3047	99	5	(	(	PUNCT
inlawrev-3047	99	6	footnotes	footnote	NOUN
inlawrev-3047	99	7	omitted	omit	VERB
inlawrev-3047	99	8	)	)	PUNCT
inlawrev-3047	99	9	.	.	PUNCT
inlawrev-3047	100	1	19	19	NUM
inlawrev-3047	100	2	.	.	PUNCT
inlawrev-3047	100	3	lawrence	lawrence	PROPN
inlawrev-3047	100	4	a.	a.	PROPN
inlawrev-3047	100	5	jegen	jegen	PROPN
inlawrev-3047	100	6	,	,	PUNCT
inlawrev-3047	100	7	iii	iii	PROPN
inlawrev-3047	100	8	&	&	CCONJ
inlawrev-3047	100	9	john	john	PROPN
inlawrev-3047	100	10	r.	r.	PROPN
inlawrev-3047	100	11	maley	maley	PROPN
inlawrev-3047	100	12	,	,	PUNCT
inlawrev-3047	100	13	1991	1991	NUM
inlawrev-3047	100	14	developments	development	NOUN
inlawrev-3047	100	15	in	in	ADP
inlawrev-3047	100	16	indiana	indiana	PROPN
inlawrev-3047	100	17	taxation	taxation	PROPN
inlawrev-3047	100	18	,	,	PUNCT
inlawrev-3047	100	19	25	25	NUM
inlawrev-3047	100	20	ind	ind	NOUN
inlawrev-3047	100	21	.	.	PUNCT
inlawrev-3047	101	1	l.	l.	PROPN
inlawrev-3047	101	2	rev	rev	PROPN
inlawrev-3047	101	3	.	.	PROPN
inlawrev-3047	101	4	1405	1405	NUM
inlawrev-3047	101	5	,	,	PUNCT
inlawrev-3047	101	6	1405	1405	NUM
inlawrev-3047	101	7	-	-	SYM
inlawrev-3047	101	8	11	11	NUM
inlawrev-3047	101	9	(	(	PUNCT
inlawrev-3047	101	10	1992	1992	NUM
inlawrev-3047	101	11	)	)	PUNCT
inlawrev-3047	101	12	.	.	PUNCT
inlawrev-3047	102	1	1993	1993	NUM
inlawrev-3047	102	2	]	]	PUNCT
inlawrev-3047	102	3	tax	tax	NOUN
inlawrev-3047	102	4	1149	1149	NUM
inlawrev-3047	102	5	treats	treat	NOUN
inlawrev-3047	102	6	petitions	petition	NOUN
inlawrev-3047	102	7	to	to	PART
inlawrev-3047	102	8	review	review	VERB
inlawrev-3047	102	9	tax	tax	NOUN
inlawrev-3047	102	10	cases	case	NOUN
inlawrev-3047	102	11	much	much	ADJ
inlawrev-3047	102	12	like	like	ADP
inlawrev-3047	102	13	transfer	transfer	NOUN
inlawrev-3047	102	14	petitions	petition	NOUN
inlawrev-3047	102	15	,	,	PUNCT
inlawrev-3047	102	16	with	with	ADP
inlawrev-3047	102	17	which	which	PRON
inlawrev-3047	102	18	the	the	DET
inlawrev-3047	102	19	decision	decision	NOUN
inlawrev-3047	102	20	to	to	PART
inlawrev-3047	102	21	accept	accept	VERB
inlawrev-3047	102	22	review	review	NOUN
inlawrev-3047	102	23	is	be	AUX
inlawrev-3047	102	24	discretionary	discretionary	ADJ
inlawrev-3047	102	25	with	with	ADP
inlawrev-3047	102	26	the	the	DET
inlawrev-3047	102	27	supreme	supreme	ADJ
inlawrev-3047	102	28	court.20	court.20	PROPN
inlawrev-3047	102	29	beyond	beyond	ADP
inlawrev-3047	102	30	indiana	indiana	PROPN
inlawrev-3047	102	31	appellate	appellate	PROPN
inlawrev-3047	102	32	rule	rule	NOUN
inlawrev-3047	102	33	18	18	NUM
inlawrev-3047	102	34	,	,	PUNCT
inlawrev-3047	102	35	the	the	DET
inlawrev-3047	102	36	indiana	indiana	PROPN
inlawrev-3047	102	37	supreme	supreme	PROPN
inlawrev-3047	102	38	court	court	PROPN
inlawrev-3047	102	39	has	have	AUX
inlawrev-3047	102	40	shown	show	VERB
inlawrev-3047	102	41	varying	vary	VERB
inlawrev-3047	102	42	interest	interest	NOUN
inlawrev-3047	102	43	in	in	ADP
inlawrev-3047	102	44	the	the	DET
inlawrev-3047	102	45	tax	tax	NOUN
inlawrev-3047	102	46	court	court	NOUN
inlawrev-3047	102	47	's	's	PART
inlawrev-3047	102	48	decisions	decision	NOUN
inlawrev-3047	102	49	,	,	PUNCT
inlawrev-3047	102	50	and	and	CCONJ
inlawrev-3047	102	51	has	have	AUX
inlawrev-3047	102	52	deferred	defer	VERB
inlawrev-3047	102	53	to	to	ADP
inlawrev-3047	102	54	the	the	DET
inlawrev-3047	102	55	tax	tax	NOUN
inlawrev-3047	102	56	court	court	NOUN
inlawrev-3047	102	57	's	's	PART
inlawrev-3047	102	58	expertise	expertise	NOUN
inlawrev-3047	102	59	in	in	ADP
inlawrev-3047	102	60	this	this	DET
inlawrev-3047	102	61	area	area	NOUN
inlawrev-3047	102	62	.	.	PUNCT
inlawrev-3047	103	1	for	for	ADP
inlawrev-3047	103	2	instance	instance	NOUN
inlawrev-3047	103	3	,	,	PUNCT
inlawrev-3047	103	4	in	in	ADP
inlawrev-3047	103	5	indiana	indiana	PROPN
inlawrev-3047	103	6	department	department	PROPN
inlawrev-3047	103	7	of	of	ADP
inlawrev-3047	103	8	revenue	revenue	NOUN
inlawrev-3047	103	9	v.	v.	ADP
inlawrev-3047	103	10	caylor	caylor	NOUN
inlawrev-3047	103	11	-	-	PUNCT
inlawrev-3047	103	12	nickel	nickel	NOUN
inlawrev-3047	103	13	clinic	clinic	NOUN
inlawrev-3047	103	14	,	,	PUNCT
inlawrev-3047	103	15	2	2	NUM
inlawrev-3047	103	16	*	*	NOUN
inlawrev-3047	103	17	the	the	DET
inlawrev-3047	103	18	court	court	NOUN
inlawrev-3047	103	19	expressly	expressly	ADV
inlawrev-3047	103	20	noted	note	VERB
inlawrev-3047	103	21	that	that	SCONJ
inlawrev-3047	103	22	tax	tax	NOUN
inlawrev-3047	103	23	court	court	NOUN
inlawrev-3047	103	24	decisions	decision	NOUN
inlawrev-3047	103	25	are	be	AUX
inlawrev-3047	103	26	reviewed	review	VERB
inlawrev-3047	103	27	deferentially	deferentially	ADV
inlawrev-3047	103	28	.	.	PUNCT
inlawrev-3047	104	1	after	after	ADP
inlawrev-3047	104	2	observing	observe	VERB
inlawrev-3047	104	3	the	the	DET
inlawrev-3047	104	4	general	general	ADJ
inlawrev-3047	104	5	rule	rule	NOUN
inlawrev-3047	104	6	that	that	PRON
inlawrev-3047	104	7	summary	summary	NOUN
inlawrev-3047	104	8	judgment	judgment	NOUN
inlawrev-3047	104	9	rulings	ruling	NOUN
inlawrev-3047	104	10	are	be	AUX
inlawrev-3047	104	11	reviewed	review	VERB
inlawrev-3047	104	12	de	de	ADP
inlawrev-3047	104	13	novo	novo	NOUN
inlawrev-3047	104	14	on	on	ADP
inlawrev-3047	104	15	appeal	appeal	NOUN
inlawrev-3047	104	16	,	,	PUNCT
inlawrev-3047	104	17	the	the	DET
inlawrev-3047	104	18	supreme	supreme	PROPN
inlawrev-3047	104	19	court	court	PROPN
inlawrev-3047	104	20	described	describe	VERB
inlawrev-3047	104	21	a	a	DET
inlawrev-3047	104	22	different	different	ADJ
inlawrev-3047	104	23	rule	rule	NOUN
inlawrev-3047	104	24	in	in	ADP
inlawrev-3047	104	25	appeals	appeal	NOUN
inlawrev-3047	104	26	from	from	ADP
inlawrev-3047	104	27	the	the	DET
inlawrev-3047	104	28	tax	tax	NOUN
inlawrev-3047	104	29	court	court	NOUN
inlawrev-3047	104	30	:	:	PUNCT
inlawrev-3047	104	31	as	as	SCONJ
inlawrev-3047	104	32	to	to	PART
inlawrev-3047	104	33	summary	summary	VERB
inlawrev-3047	104	34	judgments	judgment	NOUN
inlawrev-3047	104	35	entered	enter	VERB
inlawrev-3047	104	36	by	by	ADP
inlawrev-3047	104	37	the	the	DET
inlawrev-3047	104	38	tax	tax	NOUN
inlawrev-3047	104	39	court	court	NOUN
inlawrev-3047	104	40	,	,	PUNCT
inlawrev-3047	104	41	however	however	ADV
inlawrev-3047	104	42	,	,	PUNCT
inlawrev-3047	104	43	we	we	PRON
inlawrev-3047	104	44	will	will	AUX
inlawrev-3047	104	45	utilize	utilize	VERB
inlawrev-3047	104	46	a	a	DET
inlawrev-3047	104	47	limited	limited	ADJ
inlawrev-3047	104	48	departure	departure	NOUN
inlawrev-3047	104	49	from	from	ADP
inlawrev-3047	104	50	this	this	DET
inlawrev-3047	104	51	[	[	X
inlawrev-3047	104	52	de	de	X
inlawrev-3047	104	53	novo	novo	NOUN
inlawrev-3047	104	54	]	]	X
inlawrev-3047	104	55	standard	standard	NOUN
inlawrev-3047	104	56	of	of	ADP
inlawrev-3047	104	57	appellate	appellate	ADJ
inlawrev-3047	104	58	review	review	NOUN
inlawrev-3047	104	59	.	.	PUNCT
inlawrev-3047	105	1	when	when	SCONJ
inlawrev-3047	105	2	the	the	DET
inlawrev-3047	105	3	summary	summary	NOUN
inlawrev-3047	105	4	judgment	judgment	NOUN
inlawrev-3047	105	5	involves	involve	VERB
inlawrev-3047	105	6	a	a	DET
inlawrev-3047	105	7	question	question	NOUN
inlawrev-3047	105	8	of	of	ADP
inlawrev-3047	105	9	law	law	NOUN
inlawrev-3047	105	10	within	within	ADP
inlawrev-3047	105	11	the	the	DET
inlawrev-3047	105	12	particular	particular	ADJ
inlawrev-3047	105	13	purview	purview	NOUN
inlawrev-3047	105	14	of	of	ADP
inlawrev-3047	105	15	the	the	DET
inlawrev-3047	105	16	tax	tax	NOUN
inlawrev-3047	105	17	court	court	NOUN
inlawrev-3047	105	18	,	,	PUNCT
inlawrev-3047	105	19	cautious	cautious	ADJ
inlawrev-3047	105	20	deference	deference	NOUN
inlawrev-3047	105	21	is	be	AUX
inlawrev-3047	105	22	appropriate	appropriate	ADJ
inlawrev-3047	105	23	.	.	PUNCT
inlawrev-3047	106	1	the	the	DET
inlawrev-3047	106	2	indiana	indiana	PROPN
inlawrev-3047	106	3	tax	tax	PROPN
inlawrev-3047	106	4	court	court	NOUN
inlawrev-3047	106	5	was	be	AUX
inlawrev-3047	106	6	established	establish	VERB
inlawrev-3047	106	7	to	to	PART
inlawrev-3047	106	8	develop	develop	VERB
inlawrev-3047	106	9	and	and	CCONJ
inlawrev-3047	106	10	apply	apply	VERB
inlawrev-3047	106	11	specialized	specialized	ADJ
inlawrev-3047	106	12	expertise	expertise	NOUN
inlawrev-3047	106	13	in	in	ADP
inlawrev-3047	106	14	the	the	DET
inlawrev-3047	106	15	prompt	prompt	ADJ
inlawrev-3047	106	16	,	,	PUNCT
inlawrev-3047	106	17	fair	fair	ADJ
inlawrev-3047	106	18	,	,	PUNCT
inlawrev-3047	106	19	and	and	CCONJ
inlawrev-3047	106	20	uniform	uniform	ADJ
inlawrev-3047	106	21	resolution	resolution	NOUN
inlawrev-3047	106	22	of	of	ADP
inlawrev-3047	106	23	state	state	NOUN
inlawrev-3047	106	24	tax	tax	NOUN
inlawrev-3047	106	25	cases	case	NOUN
inlawrev-3047	106	26	.	.	PUNCT
inlawrev-3047	107	1	thus	thus	ADV
inlawrev-3047	107	2	upon	upon	SCONJ
inlawrev-3047	107	3	issues	issue	NOUN
inlawrev-3047	107	4	of	of	ADP
inlawrev-3047	107	5	tax	tax	NOUN
inlawrev-3047	107	6	law	law	NOUN
inlawrev-3047	107	7	,	,	PUNCT
inlawrev-3047	107	8	we	we	PRON
inlawrev-3047	107	9	will	will	AUX
inlawrev-3047	107	10	apply	apply	VERB
inlawrev-3047	107	11	indiana	indiana	PROPN
inlawrev-3047	107	12	tax	tax	PROPN
inlawrev-3047	107	13	court	court	NOUN
inlawrev-3047	107	14	rule	rule	NOUN
inlawrev-3047	107	15	10	10	NUM
inlawrev-3047	107	16	which	which	PRON
inlawrev-3047	107	17	provides	provide	VERB
inlawrev-3047	107	18	that	that	SCONJ
inlawrev-3047	107	19	"	"	PUNCT
inlawrev-3047	107	20	[	[	X
inlawrev-3047	107	21	t]he	t]he	X
inlawrev-3047	107	22	court	court	NOUN
inlawrev-3047	107	23	on	on	ADP
inlawrev-3047	107	24	appeal	appeal	NOUN
inlawrev-3047	107	25	shall	shall	AUX
inlawrev-3047	107	26	not	not	PART
inlawrev-3047	107	27	set	set	VERB
inlawrev-3047	107	28	aside	aside	ADP
inlawrev-3047	107	29	the	the	DET
inlawrev-3047	107	30	findings	finding	NOUN
inlawrev-3047	107	31	or	or	CCONJ
inlawrev-3047	107	32	judgment	judgment	NOUN
inlawrev-3047	107	33	of	of	ADP
inlawrev-3047	107	34	the	the	DET
inlawrev-3047	107	35	tax	tax	NOUN
inlawrev-3047	107	36	court	court	NOUN
inlawrev-3047	107	37	unless	unless	SCONJ
inlawrev-3047	107	38	clearly	clearly	ADV
inlawrev-3047	107	39	erroneous	erroneous	ADJ
inlawrev-3047	107	40	.	.	PUNCT
inlawrev-3047	108	1	"22	"22	PROPN
inlawrev-3047	108	2	the	the	DET
inlawrev-3047	108	3	supreme	supreme	PROPN
inlawrev-3047	108	4	court	court	PROPN
inlawrev-3047	108	5	then	then	ADV
inlawrev-3047	108	6	generally	generally	ADV
inlawrev-3047	108	7	described	describe	VERB
inlawrev-3047	108	8	the	the	DET
inlawrev-3047	108	9	department	department	NOUN
inlawrev-3047	108	10	's	's	PART
inlawrev-3047	108	11	challenge	challenge	NOUN
inlawrev-3047	108	12	on	on	ADP
inlawrev-3047	108	13	appeal	appeal	NOUN
inlawrev-3047	108	14	and	and	CCONJ
inlawrev-3047	108	15	summarily	summarily	ADV
inlawrev-3047	108	16	concluded	conclude	VERB
inlawrev-3047	108	17	that	that	SCONJ
inlawrev-3047	108	18	the	the	DET
inlawrev-3047	108	19	*	*	PUNCT
inlawrev-3047	108	20	tax	tax	NOUN
inlawrev-3047	108	21	court	court	NOUN
inlawrev-3047	108	22	formulated	formulate	VERB
inlawrev-3047	108	23	its	its	PRON
inlawrev-3047	108	24	decision	decision	NOUN
inlawrev-3047	108	25	utilizing	utilize	VERB
inlawrev-3047	108	26	principles	principle	NOUN
inlawrev-3047	108	27	of	of	ADP
inlawrev-3047	108	28	statutory	statutory	ADJ
inlawrev-3047	108	29	construction	construction	NOUN
inlawrev-3047	108	30	in	in	ADP
inlawrev-3047	108	31	interpreting	interpret	VERB
inlawrev-3047	108	32	tax	tax	NOUN
inlawrev-3047	108	33	statutes	statute	NOUN
inlawrev-3047	108	34	and	and	CCONJ
inlawrev-3047	108	35	regulations	regulation	NOUN
inlawrev-3047	108	36	,	,	PUNCT
inlawrev-3047	109	1	[	[	X
inlawrev-3047	109	2	and	and	CCONJ
inlawrev-3047	109	3	]	]	PUNCT
inlawrev-3047	109	4	the	the	DET
inlawrev-3047	109	5	department	department	NOUN
inlawrev-3047	109	6	's	's	PART
inlawrev-3047	109	7	briefs	brief	NOUN
inlawrev-3047	109	8	to	to	ADP
inlawrev-3047	109	9	this	this	DET
inlawrev-3047	109	10	court	court	NOUN
inlawrev-3047	109	11	do	do	AUX
inlawrev-3047	109	12	not	not	PART
inlawrev-3047	109	13	persuade	persuade	VERB
inlawrev-3047	109	14	us	we	PRON
inlawrev-3047	109	15	that	that	SCONJ
inlawrev-3047	109	16	the	the	DET
inlawrev-3047	109	17	decision	decision	NOUN
inlawrev-3047	109	18	of	of	ADP
inlawrev-3047	109	19	the	the	DET
inlawrev-3047	109	20	tax	tax	NOUN
inlawrev-3047	109	21	court	court	NOUN
inlawrev-3047	109	22	was	be	AUX
inlawrev-3047	109	23	erroneous	erroneous	ADJ
inlawrev-3047	109	24	.	.	PUNCT
inlawrev-3047	109	25	"	"	PUNCT
inlawrev-3047	110	1	23	23	NUM
inlawrev-3047	110	2	a	a	DET
inlawrev-3047	110	3	similarly	similarly	ADV
inlawrev-3047	110	4	brief	brief	ADJ
inlawrev-3047	110	5	review	review	NOUN
inlawrev-3047	110	6	,	,	PUNCT
inlawrev-3047	110	7	though	though	SCONJ
inlawrev-3047	110	8	specifically	specifically	ADV
inlawrev-3047	110	9	discussing	discuss	VERB
inlawrev-3047	110	10	the	the	DET
inlawrev-3047	110	11	issues	issue	NOUN
inlawrev-3047	110	12	involved	involve	VERB
inlawrev-3047	110	13	,	,	PUNCT
inlawrev-3047	110	14	is	be	AUX
inlawrev-3047	110	15	found	find	VERB
inlawrev-3047	110	16	in	in	ADP
inlawrev-3047	110	17	indiana	indiana	PROPN
inlawrev-3047	110	18	department	department	PROPN
inlawrev-3047	110	19	of	of	ADP
inlawrev-3047	110	20	state	state	PROPN
inlawrev-3047	110	21	revenue	revenue	NOUN
inlawrev-3047	110	22	v.	v.	ADP
inlawrev-3047	110	23	general	general	PROPN
inlawrev-3047	110	24	motors	motors	PROPN
inlawrev-3047	110	25	corp.24	corp.24	PROPN
inlawrev-3047	110	26	in	in	ADP
inlawrev-3047	110	27	this	this	DET
inlawrev-3047	110	28	case	case	NOUN
inlawrev-3047	110	29	,	,	PUNCT
inlawrev-3047	110	30	which	which	PRON
inlawrev-3047	110	31	concerned	concern	VERB
inlawrev-3047	110	32	whether	whether	SCONJ
inlawrev-3047	110	33	certain	certain	ADJ
inlawrev-3047	110	34	parts	part	NOUN
inlawrev-3047	110	35	were	be	AUX
inlawrev-3047	110	36	exempt	exempt	ADJ
inlawrev-3047	110	37	from	from	ADP
inlawrev-3047	110	38	sales	sale	NOUN
inlawrev-3047	110	39	and	and	CCONJ
inlawrev-3047	110	40	use	use	VERB
inlawrev-3047	110	41	tax	tax	NOUN
inlawrev-3047	110	42	as	as	ADP
inlawrev-3047	110	43	part	part	NOUN
inlawrev-3047	110	44	of	of	ADP
inlawrev-3047	110	45	general	general	PROPN
inlawrev-3047	110	46	motors	motors	PROPN
inlawrev-3047	110	47	'	'	PART
inlawrev-3047	110	48	integrated	integrate	VERB
inlawrev-3047	110	49	production	production	NOUN
inlawrev-3047	110	50	process	process	NOUN
inlawrev-3047	110	51	,	,	PUNCT
inlawrev-3047	110	52	as	as	ADV
inlawrev-3047	110	53	well	well	ADV
inlawrev-3047	110	54	as	as	ADP
inlawrev-3047	110	55	a	a	DET
inlawrev-3047	110	56	separate	separate	ADJ
inlawrev-3047	110	57	issue	issue	NOUN
inlawrev-3047	110	58	concerning	concern	VERB
inlawrev-3047	110	59	the	the	DET
inlawrev-3047	110	60	payment	payment	NOUN
inlawrev-3047	110	61	of	of	ADP
inlawrev-3047	110	62	interest	interest	NOUN
inlawrev-3047	110	63	on	on	ADP
inlawrev-3047	110	64	interest	interest	NOUN
inlawrev-3047	110	65	itself	itself	PRON
inlawrev-3047	110	66	wrongfully	wrongfully	ADV
inlawrev-3047	110	67	collected	collect	VERB
inlawrev-3047	110	68	,	,	PUNCT
inlawrev-3047	110	69	the	the	DET
inlawrev-3047	110	70	indiana	indiana	PROPN
inlawrev-3047	110	71	supreme	supreme	PROPN
inlawrev-3047	110	72	court	court	PROPN
inlawrev-3047	110	73	disposed	dispose	VERB
inlawrev-3047	110	74	of	of	ADP
inlawrev-3047	110	75	the	the	DET
inlawrev-3047	110	76	case	case	NOUN
inlawrev-3047	110	77	with	with	ADP
inlawrev-3047	110	78	deference	deference	NOUN
inlawrev-3047	110	79	to	to	ADP
inlawrev-3047	110	80	the	the	DET
inlawrev-3047	110	81	indiana	indiana	PROPN
inlawrev-3047	110	82	tax	tax	NOUN
inlawrev-3047	110	83	court	court	NOUN
inlawrev-3047	110	84	.	.	PUNCT
inlawrev-3047	111	1	at	at	ADP
inlawrev-3047	111	2	one	one	NUM
inlawrev-3047	111	3	point	point	NOUN
inlawrev-3047	111	4	the	the	DET
inlawrev-3047	111	5	supreme	supreme	PROPN
inlawrev-3047	111	6	court	court	PROPN
inlawrev-3047	111	7	noted	note	VERB
inlawrev-3047	111	8	that	that	SCONJ
inlawrev-3047	111	9	judge	judge	PROPN
inlawrev-3047	111	10	fisher	fisher	PROPN
inlawrev-3047	111	11	had	have	AUX
inlawrev-3047	111	12	done	do	VERB
inlawrev-3047	111	13	an	an	DET
inlawrev-3047	111	14	"	"	PUNCT
inlawrev-3047	111	15	excellent	excellent	ADJ
inlawrev-3047	111	16	job	job	NOUN
inlawrev-3047	111	17	of	of	ADP
inlawrev-3047	111	18	explaining	explain	VERB
inlawrev-3047	111	19	"	"	PUNCT
inlawrev-3047	111	20	one	one	NUM
inlawrev-3047	111	21	of	of	ADP
inlawrev-3047	111	22	the	the	DET
inlawrev-3047	111	23	issues	issue	NOUN
inlawrev-3047	111	24	,	,	PUNCT
inlawrev-3047	111	25	and	and	CCONJ
inlawrev-3047	111	26	concluded	conclude	VERB
inlawrev-3047	111	27	that	that	SCONJ
inlawrev-3047	111	28	his	his	PRON
inlawrev-3047	111	29	judgment	judgment	NOUN
inlawrev-3047	111	30	should	should	AUX
inlawrev-3047	111	31	be	be	AUX
inlawrev-3047	111	32	affirmed.25	affirmed.25	PROPN
inlawrev-3047	111	33	20	20	NUM
inlawrev-3047	111	34	.	.	PUNCT
inlawrev-3047	112	1	i	i	PRON
inlawrev-3047	112	2	d.	d.	PROPN
inlawrev-3047	112	3	21	21	NUM
inlawrev-3047	112	4	.	.	PUNCT
inlawrev-3047	113	1	587	587	NUM
inlawrev-3047	113	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	113	3	1311	1311	NUM
inlawrev-3047	113	4	(	(	PUNCT
inlawrev-3047	113	5	ind	ind	NOUN
inlawrev-3047	113	6	.	.	PROPN
inlawrev-3047	113	7	1992	1992	NUM
inlawrev-3047	113	8	)	)	PUNCT
inlawrev-3047	113	9	.	.	PUNCT
inlawrev-3047	114	1	22	22	NUM
inlawrev-3047	114	2	.	.	PUNCT
inlawrev-3047	115	1	i	i	PRON
inlawrev-3047	115	2	d.	d.	PROPN
inlawrev-3047	115	3	at	at	ADP
inlawrev-3047	115	4	1313	1313	NUM
inlawrev-3047	115	5	(	(	PUNCT
inlawrev-3047	115	6	citations	citation	NOUN
inlawrev-3047	115	7	omitted	omit	VERB
inlawrev-3047	115	8	)	)	PUNCT
inlawrev-3047	115	9	.	.	PUNCT
inlawrev-3047	116	1	23	23	NUM
inlawrev-3047	116	2	.	.	PUNCT
inlawrev-3047	117	1	i	i	PRON
inlawrev-3047	117	2	d.	d.	PROPN
inlawrev-3047	117	3	24	24	NUM
inlawrev-3047	117	4	.	.	PUNCT
inlawrev-3047	117	5	599	599	NUM
inlawrev-3047	117	6	n.e.2d	n.e.2d	NOUN
inlawrev-3047	117	7	588	588	NUM
inlawrev-3047	117	8	(	(	PUNCT
inlawrev-3047	117	9	1992	1992	NUM
inlawrev-3047	117	10	)	)	PUNCT
inlawrev-3047	117	11	.	.	PUNCT
inlawrev-3047	118	1	25	25	NUM
inlawrev-3047	118	2	.	.	PUNCT
inlawrev-3047	119	1	i	i	PRON
inlawrev-3047	119	2	d.	d.	PROPN
inlawrev-3047	119	3	at	at	ADP
inlawrev-3047	119	4	589	589	NUM
inlawrev-3047	119	5	.	.	PUNCT
inlawrev-3047	119	6	1150	1150	NUM
inlawrev-3047	119	7	indiana	indiana	PROPN
inlawrev-3047	119	8	law	law	PROPN
inlawrev-3047	119	9	review	review	NOUN
inlawrev-3047	120	1	[	[	X
inlawrev-3047	120	2	vol	vol	NOUN
inlawrev-3047	120	3	.	.	PUNCT
inlawrev-3047	120	4	26:1145	26:1145	NUM
inlawrev-3047	121	1	the	the	DET
inlawrev-3047	121	2	most	most	ADV
inlawrev-3047	121	3	dramatic	dramatic	ADJ
inlawrev-3047	121	4	example	example	NOUN
inlawrev-3047	121	5	of	of	ADP
inlawrev-3047	121	6	this	this	DET
inlawrev-3047	121	7	substantial	substantial	ADJ
inlawrev-3047	121	8	deference	deference	NOUN
inlawrev-3047	121	9	to	to	ADP
inlawrev-3047	121	10	the	the	DET
inlawrev-3047	121	11	tax	tax	NOUN
inlawrev-3047	121	12	court	court	NOUN
inlawrev-3047	121	13	,	,	PUNCT
inlawrev-3047	121	14	however	however	ADV
inlawrev-3047	121	15	,	,	PUNCT
inlawrev-3047	121	16	comes	come	VERB
inlawrev-3047	121	17	in	in	ADP
inlawrev-3047	121	18	indiana	indiana	PROPN
inlawrev-3047	121	19	department	department	PROPN
inlawrev-3047	121	20	of	of	ADP
inlawrev-3047	121	21	state	state	PROPN
inlawrev-3047	121	22	revenue	revenue	PROPN
inlawrev-3047	121	23	v.	v.	ADP
inlawrev-3047	121	24	johnson	johnson	PROPN
inlawrev-3047	121	25	county	county	PROPN
inlawrev-3047	121	26	farm	farm	PROPN
inlawrev-3047	121	27	bureau	bureau	PROPN
inlawrev-3047	121	28	cooperative	cooperative	PROPN
inlawrev-3047	121	29	ass'n.26	ass'n.26	VERB
inlawrev-3047	121	30	the	the	DET
inlawrev-3047	121	31	complete	complete	ADJ
inlawrev-3047	121	32	opinion	opinion	NOUN
inlawrev-3047	121	33	as	as	SCONJ
inlawrev-3047	121	34	follows	follow	VERB
inlawrev-3047	121	35	:	:	PUNCT
inlawrev-3047	121	36	the	the	DET
inlawrev-3047	121	37	indiana	indiana	PROPN
inlawrev-3047	121	38	department	department	PROPN
inlawrev-3047	121	39	of	of	ADP
inlawrev-3047	121	40	state	state	PROPN
inlawrev-3047	121	41	revenue	revenue	NOUN
inlawrev-3047	121	42	appeals	appeal	NOUN
inlawrev-3047	121	43	from	from	ADP
inlawrev-3047	121	44	a	a	DET
inlawrev-3047	121	45	decision	decision	NOUN
inlawrev-3047	121	46	of	of	ADP
inlawrev-3047	121	47	the	the	DET
inlawrev-3047	121	48	indiana	indiana	PROPN
inlawrev-3047	121	49	tax	tax	NOUN
inlawrev-3047	121	50	court	court	NOUN
inlawrev-3047	121	51	granting	grant	VERB
inlawrev-3047	121	52	johnson	johnson	PROPN
inlawrev-3047	121	53	county	county	PROPN
inlawrev-3047	121	54	farm	farm	PROPN
inlawrev-3047	121	55	bureau	bureau	PROPN
inlawrev-3047	121	56	cooperative	cooperative	PROPN
inlawrev-3047	121	57	association	association	PROPN
inlawrev-3047	121	58	,	,	PUNCT
inlawrev-3047	121	59	inc	inc	PROPN
inlawrev-3047	121	60	.	.	PROPN
inlawrev-3047	121	61	,	,	PUNCT
inlawrev-3047	121	62	a	a	DET
inlawrev-3047	121	63	deduction	deduction	NOUN
inlawrev-3047	121	64	for	for	ADP
inlawrev-3047	121	65	freight	freight	NOUN
inlawrev-3047	121	66	-	-	PUNCT
inlawrev-3047	121	67	out	out	ADP
inlawrev-3047	121	68	costs	cost	NOUN
inlawrev-3047	121	69	when	when	SCONJ
inlawrev-3047	121	70	computing	compute	VERB
inlawrev-3047	121	71	its	its	PRON
inlawrev-3047	121	72	gross	gross	ADJ
inlawrev-3047	121	73	earnings	earning	NOUN
inlawrev-3047	121	74	under	under	ADP
inlawrev-3047	121	75	the	the	DET
inlawrev-3047	121	76	grain	grain	NOUN
inlawrev-3047	121	77	dealer	dealer	NOUN
inlawrev-3047	121	78	statutes	statute	NOUN
inlawrev-3047	121	79	,	,	PUNCT
inlawrev-3047	121	80	ind	ind	PROPN
inlawrev-3047	121	81	.	.	PUNCT
inlawrev-3047	122	1	code	code	PROPN
inlawrev-3047	122	2	§	§	PROPN
inlawrev-3047	122	3	6	6	NUM
inlawrev-3047	122	4	-	-	SYM
inlawrev-3047	122	5	2	2	NUM
inlawrev-3047	122	6	-	-	PUNCT
inlawrev-3047	122	7	1	1	NUM
inlawrev-3047	122	8	-	-	PUNCT
inlawrev-3047	122	9	1(1	1(1	NUM
inlawrev-3047	122	10	)	)	PUNCT
inlawrev-3047	122	11	and	and	CCONJ
inlawrev-3047	122	12	ind	ind	PROPN
inlawrev-3047	122	13	.	.	PUNCT
inlawrev-3047	123	1	code	code	PROPN
inlawrev-3047	123	2	§	§	PROPN
inlawrev-3047	123	3	6	6	NUM
inlawrev-3047	123	4	-	-	SYM
inlawrev-3047	123	5	2.1	2.1	NUM
inlawrev-3047	123	6	-	-	PUNCT
inlawrev-3047	123	7	1	1	NUM
inlawrev-3047	123	8	-	-	SYM
inlawrev-3047	123	9	5	5	NUM
inlawrev-3047	123	10	.	.	PUNCT
inlawrev-3047	123	11	johnson	johnson	PROPN
inlawrev-3047	123	12	county	county	PROPN
inlawrev-3047	123	13	farm	farm	PROPN
inlawrev-3047	123	14	bureau	bureau	PROPN
inlawrev-3047	123	15	cooperative	cooperative	PROPN
inlawrev-3047	123	16	ass'n	ass'n	PROPN
inlawrev-3047	123	17	.	.	PROPN
inlawrev-3047	123	18	,	,	PUNCT
inlawrev-3047	123	19	inc	inc	PROPN
inlawrev-3047	123	20	.	.	PROPN
inlawrev-3047	124	1	v.	v.	ADP
inlawrev-3047	124	2	the	the	DET
inlawrev-3047	124	3	indiana	indiana	PROPN
inlawrev-3047	124	4	department	department	PROPN
inlawrev-3047	124	5	of	of	ADP
inlawrev-3047	124	6	state	state	PROPN
inlawrev-3047	124	7	revenue	revenue	NOUN
inlawrev-3047	124	8	(	(	PUNCT
inlawrev-3047	124	9	1991	1991	NUM
inlawrev-3047	124	10	)	)	PUNCT
inlawrev-3047	125	1	[	[	X
inlawrev-3047	125	2	ind	ind	NOUN
inlawrev-3047	125	3	.	.	PUNCT
inlawrev-3047	125	4	tax	tax	NOUN
inlawrev-3047	125	5	]	]	X
inlawrev-3047	125	6	,	,	PUNCT
inlawrev-3047	125	7	568	568	NUM
inlawrev-3047	125	8	n.e.2d	n.e.2d	NOUN
inlawrev-3047	125	9	578	578	NUM
inlawrev-3047	125	10	.	.	PUNCT
inlawrev-3047	126	1	a	a	DET
inlawrev-3047	126	2	careful	careful	ADJ
inlawrev-3047	126	3	review	review	NOUN
inlawrev-3047	126	4	of	of	ADP
inlawrev-3047	126	5	the	the	DET
inlawrev-3047	126	6	record	record	NOUN
inlawrev-3047	126	7	leads	lead	VERB
inlawrev-3047	126	8	us	we	PRON
inlawrev-3047	126	9	to	to	PART
inlawrev-3047	126	10	agree	agree	VERB
inlawrev-3047	126	11	with	with	ADP
inlawrev-3047	126	12	the	the	DET
inlawrev-3047	126	13	tax	tax	NOUN
inlawrev-3047	126	14	court	court	NOUN
inlawrev-3047	126	15	's	's	PART
inlawrev-3047	126	16	conclusions	conclusion	NOUN
inlawrev-3047	126	17	.	.	PUNCT
inlawrev-3047	127	1	because	because	SCONJ
inlawrev-3047	127	2	the	the	DET
inlawrev-3047	127	3	tax	tax	NOUN
inlawrev-3047	127	4	court	court	NOUN
inlawrev-3047	127	5	's	's	PART
inlawrev-3047	127	6	opinion	opinion	NOUN
inlawrev-3047	127	7	constitutes	constitute	VERB
inlawrev-3047	127	8	a	a	DET
inlawrev-3047	127	9	clear	clear	ADJ
inlawrev-3047	127	10	,	,	PUNCT
inlawrev-3047	127	11	well	well	ADV
inlawrev-3047	127	12	-	-	PUNCT
inlawrev-3047	127	13	reasoned	reason	VERB
inlawrev-3047	127	14	analysis	analysis	NOUN
inlawrev-3047	127	15	of	of	ADP
inlawrev-3047	127	16	the	the	DET
inlawrev-3047	127	17	law	law	NOUN
inlawrev-3047	127	18	,	,	PUNCT
inlawrev-3047	127	19	we	we	PRON
inlawrev-3047	127	20	affirm	affirm	VERB
inlawrev-3047	127	21	,	,	PUNCT
inlawrev-3047	127	22	adopt	adopt	NOUN
inlawrev-3047	127	23	,	,	PUNCT
inlawrev-3047	127	24	and	and	CCONJ
inlawrev-3047	127	25	incorporate	incorporate	VERB
inlawrev-3047	127	26	by	by	ADP
inlawrev-3047	127	27	reference	reference	NOUN
inlawrev-3047	127	28	the	the	DET
inlawrev-3047	127	29	opinion	opinion	NOUN
inlawrev-3047	127	30	of	of	ADP
inlawrev-3047	127	31	the	the	DET
inlawrev-3047	127	32	tax	tax	NOUN
inlawrev-3047	127	33	court	court	NOUN
inlawrev-3047	127	34	.	.	PUNCT
inlawrev-3047	128	1	indiana	indiana	PROPN
inlawrev-3047	128	2	department	department	PROPN
inlawrev-3047	128	3	of	of	ADP
inlawrev-3047	128	4	state	state	PROPN
inlawrev-3047	128	5	revenue	revenue	NOUN
inlawrev-3047	128	6	v.	v.	ADP
inlawrev-3047	128	7	wechter	wechter	PROPN
inlawrev-3047	128	8	,	,	PUNCT
inlawrev-3047	128	9	(	(	PUNCT
inlawrev-3047	128	10	1990	1990	NUM
inlawrev-3047	128	11	)	)	PUNCT
inlawrev-3047	128	12	,	,	PUNCT
inlawrev-3047	128	13	553	553	NUM
inlawrev-3047	128	14	n.e.2d	n.e.2d	NOUN
inlawrev-3047	128	15	844	844	NUM
inlawrev-3047	128	16	.	.	NOUN
inlawrev-3047	128	17	27	27	NUM
inlawrev-3047	128	18	on	on	ADP
inlawrev-3047	128	19	the	the	DET
inlawrev-3047	128	20	other	other	ADJ
inlawrev-3047	128	21	hand	hand	NOUN
inlawrev-3047	128	22	,	,	PUNCT
inlawrev-3047	128	23	in	in	ADP
inlawrev-3047	128	24	usair	usair	PROPN
inlawrev-3047	128	25	,	,	PUNCT
inlawrev-3047	128	26	inc	inc	PROPN
inlawrev-3047	128	27	.	.	PROPN
inlawrev-3047	129	1	v.	v.	PROPN
inlawrev-3047	129	2	indiana	indiana	PROPN
inlawrev-3047	129	3	department	department	PROPN
inlawrev-3047	129	4	of	of	ADP
inlawrev-3047	129	5	state	state	NOUN
inlawrev-3047	129	6	revenue	revenue	NOUN
inlawrev-3047	129	7	™	™	VERB
inlawrev-3047	129	8	the	the	DET
inlawrev-3047	129	9	indiana	indiana	PROPN
inlawrev-3047	129	10	supreme	supreme	PROPN
inlawrev-3047	129	11	court	court	PROPN
inlawrev-3047	129	12	issued	issue	VERB
inlawrev-3047	129	13	a	a	DET
inlawrev-3047	129	14	detailed	detailed	ADJ
inlawrev-3047	129	15	opinion	opinion	NOUN
inlawrev-3047	129	16	analyzing	analyze	VERB
inlawrev-3047	129	17	the	the	DET
inlawrev-3047	129	18	sales	sale	NOUN
inlawrev-3047	129	19	tax	tax	NOUN
inlawrev-3047	129	20	issues	issue	NOUN
inlawrev-3047	129	21	raised	raise	VERB
inlawrev-3047	129	22	.	.	PUNCT
inlawrev-3047	130	1	the	the	DET
inlawrev-3047	130	2	court	court	NOUN
inlawrev-3047	130	3	noted	note	VERB
inlawrev-3047	130	4	that	that	SCONJ
inlawrev-3047	130	5	the	the	DET
inlawrev-3047	130	6	tax	tax	NOUN
inlawrev-3047	130	7	court	court	NOUN
inlawrev-3047	130	8	's	's	PART
inlawrev-3047	130	9	decision	decision	NOUN
inlawrev-3047	130	10	was	be	AUX
inlawrev-3047	130	11	entitled	entitle	VERB
inlawrev-3047	130	12	to	to	ADP
inlawrev-3047	130	13	a	a	DET
inlawrev-3047	130	14	presumption	presumption	NOUN
inlawrev-3047	130	15	of	of	ADP
inlawrev-3047	130	16	validity	validity	NOUN
inlawrev-3047	130	17	under	under	ADP
inlawrev-3047	130	18	indiana	indiana	PROPN
inlawrev-3047	130	19	tax	tax	NOUN
inlawrev-3047	130	20	court	court	NOUN
inlawrev-3047	130	21	rule	rule	NOUN
inlawrev-3047	130	22	10	10	NUM
inlawrev-3047	130	23	,	,	PUNCT
inlawrev-3047	130	24	and	and	CCONJ
inlawrev-3047	130	25	after	after	ADP
inlawrev-3047	130	26	thoroughly	thoroughly	ADV
inlawrev-3047	130	27	discussing	discuss	VERB
inlawrev-3047	130	28	the	the	DET
inlawrev-3047	130	29	issues	issue	NOUN
inlawrev-3047	130	30	,	,	PUNCT
inlawrev-3047	130	31	affirmed	affirmed	PROPN
inlawrev-3047	130	32	judge	judge	PROPN
inlawrev-3047	130	33	fisher	fisher	PROPN
inlawrev-3047	130	34	's	's	PART
inlawrev-3047	130	35	decision	decision	NOUN
inlawrev-3047	130	36	.	.	PUNCT
inlawrev-3047	131	1	29	29	NUM
inlawrev-3047	131	2	finally	finally	ADV
inlawrev-3047	131	3	,	,	PUNCT
inlawrev-3047	131	4	in	in	ADP
inlawrev-3047	131	5	december	december	PROPN
inlawrev-3047	131	6	1992	1992	NUM
inlawrev-3047	131	7	in	in	ADP
inlawrev-3047	131	8	bethlehem	bethlehem	PROPN
inlawrev-3047	131	9	steel	steel	PROPN
inlawrev-3047	131	10	v.	v.	PROPN
inlawrev-3047	131	11	indiana	indiana	PROPN
inlawrev-3047	131	12	department	department	PROPN
inlawrev-3047	131	13	of	of	ADP
inlawrev-3047	131	14	state	state	PROPN
inlawrev-3047	131	15	revenue	revenue	NOUN
inlawrev-3047	131	16	,	,	PUNCT
inlawrev-3047	131	17	30	30	NUM
inlawrev-3047	131	18	the	the	DET
inlawrev-3047	131	19	indiana	indiana	PROPN
inlawrev-3047	131	20	supreme	supreme	PROPN
inlawrev-3047	131	21	court	court	PROPN
inlawrev-3047	131	22	granted	grant	VERB
inlawrev-3047	131	23	its	its	PRON
inlawrev-3047	131	24	first	first	ADJ
inlawrev-3047	131	25	petition	petition	NOUN
inlawrev-3047	131	26	for	for	ADP
inlawrev-3047	131	27	review	review	NOUN
inlawrev-3047	131	28	under	under	ADP
inlawrev-3047	131	29	indiana	indiana	PROPN
inlawrev-3047	131	30	appellate	appellate	PROPN
inlawrev-3047	131	31	rule	rule	NOUN
inlawrev-3047	131	32	18	18	NUM
inlawrev-3047	131	33	.	.	PUNCT
inlawrev-3047	132	1	the	the	DET
inlawrev-3047	132	2	order	order	NOUN
inlawrev-3047	132	3	granting	grant	VERB
inlawrev-3047	132	4	review	review	NOUN
inlawrev-3047	132	5	allowed	allow	VERB
inlawrev-3047	132	6	the	the	DET
inlawrev-3047	132	7	parties	party	NOUN
inlawrev-3047	132	8	to	to	PART
inlawrev-3047	132	9	file	file	VERB
inlawrev-3047	132	10	main	main	ADJ
inlawrev-3047	132	11	briefs	brief	NOUN
inlawrev-3047	132	12	not	not	PART
inlawrev-3047	132	13	exceeding	exceed	VERB
inlawrev-3047	132	14	fifty	fifty	NUM
inlawrev-3047	132	15	pages	page	NOUN
inlawrev-3047	132	16	,	,	PUNCT
inlawrev-3047	132	17	and	and	CCONJ
inlawrev-3047	132	18	allowed	allow	VERB
inlawrev-3047	132	19	the	the	DET
inlawrev-3047	132	20	appellant	appellant	NOUN
inlawrev-3047	132	21	to	to	PART
inlawrev-3047	132	22	file	file	VERB
inlawrev-3047	132	23	a	a	DET
inlawrev-3047	132	24	twenty	twenty	NUM
inlawrev-3047	132	25	-	-	PUNCT
inlawrev-3047	132	26	five	five	NUM
inlawrev-3047	132	27	-	-	PUNCT
inlawrev-3047	132	28	page	page	NOUN
inlawrev-3047	132	29	reply	reply	NOUN
inlawrev-3047	132	30	brief	brief	NOUN
inlawrev-3047	132	31	.	.	PUNCT
inlawrev-3047	133	1	31	31	NUM
inlawrev-3047	134	1	thus	thus	ADV
inlawrev-3047	134	2	,	,	PUNCT
inlawrev-3047	134	3	usair	usair	NOUN
inlawrev-3047	134	4	and	and	CCONJ
inlawrev-3047	134	5	bethlehem	bethlehem	PROPN
inlawrev-3047	134	6	steel	steel	NOUN
inlawrev-3047	134	7	show	show	VERB
inlawrev-3047	134	8	that	that	SCONJ
inlawrev-3047	134	9	the	the	DET
inlawrev-3047	134	10	indiana	indiana	PROPN
inlawrev-3047	134	11	supreme	supreme	PROPN
inlawrev-3047	134	12	court	court	PROPN
inlawrev-3047	134	13	still	still	ADV
inlawrev-3047	134	14	thoroughly	thoroughly	ADV
inlawrev-3047	134	15	reviews	review	VERB
inlawrev-3047	134	16	some	some	DET
inlawrev-3047	134	17	decisions	decision	NOUN
inlawrev-3047	134	18	of	of	ADP
inlawrev-3047	134	19	the	the	DET
inlawrev-3047	134	20	indiana	indiana	PROPN
inlawrev-3047	134	21	tax	tax	PROPN
inlawrev-3047	134	22	court	court	NOUN
inlawrev-3047	134	23	.	.	PUNCT
inlawrev-3047	135	1	given	give	VERB
inlawrev-3047	135	2	more	more	ADJ
inlawrev-3047	135	3	than	than	ADP
inlawrev-3047	135	4	seven	seven	NUM
inlawrev-3047	135	5	years	year	NOUN
inlawrev-3047	135	6	of	of	ADP
inlawrev-3047	135	7	experience	experience	NOUN
inlawrev-3047	135	8	and	and	CCONJ
inlawrev-3047	135	9	the	the	DET
inlawrev-3047	135	10	deference	deference	NOUN
inlawrev-3047	135	11	often	often	ADV
inlawrev-3047	135	12	shown	show	VERB
inlawrev-3047	135	13	by	by	ADP
inlawrev-3047	135	14	the	the	DET
inlawrev-3047	135	15	indiana	indiana	PROPN
inlawrev-3047	135	16	supreme	supreme	PROPN
inlawrev-3047	135	17	court	court	PROPN
inlawrev-3047	135	18	,	,	PUNCT
inlawrev-3047	135	19	there	there	PRON
inlawrev-3047	135	20	is	be	VERB
inlawrev-3047	135	21	no	no	ADV
inlawrev-3047	135	22	longer	long	ADV
inlawrev-3047	135	23	any	any	DET
inlawrev-3047	135	24	doubt	doubt	NOUN
inlawrev-3047	135	25	that	that	SCONJ
inlawrev-3047	135	26	the	the	DET
inlawrev-3047	135	27	indiana	indiana	PROPN
inlawrev-3047	135	28	tax	tax	PROPN
inlawrev-3047	135	29	court	court	NOUN
inlawrev-3047	135	30	is	be	AUX
inlawrev-3047	135	31	the	the	DET
inlawrev-3047	135	32	leading	lead	VERB
inlawrev-3047	135	33	arbiter	arbiter	NOUN
inlawrev-3047	135	34	of	of	ADP
inlawrev-3047	135	35	indiana	indiana	PROPN
inlawrev-3047	135	36	tax	tax	PROPN
inlawrev-3047	135	37	law	law	NOUN
inlawrev-3047	135	38	.	.	PUNCT
inlawrev-3047	136	1	thus	thus	ADV
inlawrev-3047	136	2	,	,	PUNCT
inlawrev-3047	136	3	for	for	ADP
inlawrev-3047	136	4	practitioners	practitioner	NOUN
inlawrev-3047	136	5	,	,	PUNCT
inlawrev-3047	136	6	it	it	PRON
inlawrev-3047	136	7	is	be	AUX
inlawrev-3047	136	8	important	important	ADJ
inlawrev-3047	136	9	to	to	PART
inlawrev-3047	136	10	prepare	prepare	VERB
inlawrev-3047	136	11	cases	case	NOUN
inlawrev-3047	136	12	before	before	ADP
inlawrev-3047	136	13	the	the	DET
inlawrev-3047	136	14	tax	tax	NOUN
inlawrev-3047	136	15	court	court	NOUN
inlawrev-3047	136	16	as	as	ADV
inlawrev-3047	136	17	thoroughly	thoroughly	ADV
inlawrev-3047	136	18	as	as	ADP
inlawrev-3047	136	19	possible	possible	ADJ
inlawrev-3047	136	20	.	.	PUNCT
inlawrev-3047	137	1	judge	judge	PROPN
inlawrev-3047	137	2	fisher	fisher	PROPN
inlawrev-3047	137	3	and	and	CCONJ
inlawrev-3047	137	4	his	his	PRON
inlawrev-3047	137	5	two	two	NUM
inlawrev-3047	137	6	law	law	NOUN
inlawrev-3047	137	7	clerks	clerk	NOUN
inlawrev-3047	137	8	have	have	VERB
inlawrev-3047	137	9	sufficient	sufficient	ADJ
inlawrev-3047	137	10	time	time	NOUN
inlawrev-3047	137	11	and	and	CCONJ
inlawrev-3047	137	12	resources	resource	NOUN
inlawrev-3047	137	13	to	to	PART
inlawrev-3047	137	14	fully	fully	ADV
inlawrev-3047	137	15	analyze	analyze	VERB
inlawrev-3047	137	16	the	the	DET
inlawrev-3047	137	17	often	often	ADV
inlawrev-3047	137	18	complex	complex	ADJ
inlawrev-3047	137	19	tax	tax	NOUN
inlawrev-3047	137	20	26	26	NUM
inlawrev-3047	137	21	.	.	PUNCT
inlawrev-3047	138	1	585	585	NUM
inlawrev-3047	138	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	138	3	1336	1336	NUM
inlawrev-3047	138	4	(	(	PUNCT
inlawrev-3047	138	5	ind	ind	NOUN
inlawrev-3047	138	6	.	.	PROPN
inlawrev-3047	138	7	1992	1992	NUM
inlawrev-3047	138	8	)	)	PUNCT
inlawrev-3047	138	9	.	.	PUNCT
inlawrev-3047	139	1	27	27	NUM
inlawrev-3047	139	2	.	.	PUNCT
inlawrev-3047	140	1	i	i	PRON
inlawrev-3047	140	2	d.	d.	PROPN
inlawrev-3047	140	3	at	at	ADP
inlawrev-3047	140	4	1335	1335	NUM
inlawrev-3047	140	5	-	-	SYM
inlawrev-3047	140	6	37	37	NUM
inlawrev-3047	140	7	.	.	PUNCT
inlawrev-3047	140	8	28	28	NUM
inlawrev-3047	140	9	.	.	PUNCT
inlawrev-3047	141	1	582	582	NUM
inlawrev-3047	141	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	141	3	777	777	NUM
inlawrev-3047	141	4	(	(	PUNCT
inlawrev-3047	141	5	ind	ind	NOUN
inlawrev-3047	141	6	.	.	PROPN
inlawrev-3047	141	7	1991	1991	NUM
inlawrev-3047	141	8	)	)	PUNCT
inlawrev-3047	141	9	.	.	PUNCT
inlawrev-3047	142	1	29	29	NUM
inlawrev-3047	142	2	.	.	PUNCT
inlawrev-3047	143	1	i	i	PRON
inlawrev-3047	143	2	d.	d.	PROPN
inlawrev-3047	143	3	30	30	NUM
inlawrev-3047	143	4	.	.	PUNCT
inlawrev-3047	144	1	no	no	INTJ
inlawrev-3047	144	2	.	.	PUNCT
inlawrev-3047	144	3	49s05	49s05	NUM
inlawrev-3047	144	4	-	-	SYM
inlawrev-3047	144	5	9212	9212	NUM
inlawrev-3047	144	6	-	-	PUNCT
inlawrev-3047	144	7	ta-01046	ta-01046	NOUN
inlawrev-3047	144	8	(	(	PUNCT
inlawrev-3047	144	9	order	order	NOUN
inlawrev-3047	144	10	granting	grant	VERB
inlawrev-3047	144	11	review	review	NOUN
inlawrev-3047	144	12	dec	dec	PROPN
inlawrev-3047	144	13	.	.	PROPN
inlawrev-3047	144	14	18	18	NUM
inlawrev-3047	144	15	,	,	PUNCT
inlawrev-3047	144	16	1992	1992	NUM
inlawrev-3047	144	17	)	)	PUNCT
inlawrev-3047	144	18	.	.	PUNCT
inlawrev-3047	145	1	31	31	NUM
inlawrev-3047	145	2	.	.	PUNCT
inlawrev-3047	146	1	i	i	PRON
inlawrev-3047	146	2	d.	d.	PROPN
inlawrev-3047	146	3	1993	1993	NUM
inlawrev-3047	146	4	]	]	PUNCT
inlawrev-3047	146	5	tax	tax	NOUN
inlawrev-3047	146	6	1151	1151	NUM
inlawrev-3047	146	7	issues	issue	NOUN
inlawrev-3047	146	8	raised	raise	VERB
inlawrev-3047	146	9	,	,	PUNCT
inlawrev-3047	146	10	and	and	CCONJ
inlawrev-3047	146	11	the	the	DET
inlawrev-3047	146	12	tax	tax	NOUN
inlawrev-3047	146	13	court	court	NOUN
inlawrev-3047	146	14	's	's	PART
inlawrev-3047	146	15	detailed	detailed	ADJ
inlawrev-3047	146	16	opinions	opinion	NOUN
inlawrev-3047	146	17	reflect	reflect	VERB
inlawrev-3047	146	18	that	that	SCONJ
inlawrev-3047	146	19	this	this	PRON
inlawrev-3047	146	20	is	be	AUX
inlawrev-3047	146	21	indeed	indeed	ADV
inlawrev-3047	146	22	occurring	occur	VERB
inlawrev-3047	146	23	.	.	PUNCT
inlawrev-3047	147	1	although	although	SCONJ
inlawrev-3047	147	2	review	review	NOUN
inlawrev-3047	147	3	and	and	CCONJ
inlawrev-3047	147	4	reversal	reversal	NOUN
inlawrev-3047	147	5	of	of	ADP
inlawrev-3047	147	6	a	a	DET
inlawrev-3047	147	7	tax	tax	NOUN
inlawrev-3047	147	8	court	court	NOUN
inlawrev-3047	147	9	decision	decision	NOUN
inlawrev-3047	147	10	remains	remain	VERB
inlawrev-3047	147	11	possible	possible	ADJ
inlawrev-3047	147	12	,	,	PUNCT
inlawrev-3047	147	13	in	in	ADP
inlawrev-3047	147	14	light	light	NOUN
inlawrev-3047	147	15	of	of	ADP
inlawrev-3047	147	16	the	the	DET
inlawrev-3047	147	17	tax	tax	NOUN
inlawrev-3047	147	18	court	court	NOUN
inlawrev-3047	147	19	's	's	PART
inlawrev-3047	147	20	expertise	expertise	NOUN
inlawrev-3047	147	21	in	in	ADP
inlawrev-3047	147	22	this	this	DET
inlawrev-3047	147	23	area	area	NOUN
inlawrev-3047	147	24	and	and	CCONJ
inlawrev-3047	147	25	the	the	DET
inlawrev-3047	147	26	deference	deference	NOUN
inlawrev-3047	147	27	shown	show	VERB
inlawrev-3047	147	28	by	by	ADP
inlawrev-3047	147	29	the	the	DET
inlawrev-3047	147	30	indiana	indiana	PROPN
inlawrev-3047	147	31	supreme	supreme	PROPN
inlawrev-3047	147	32	court	court	PROPN
inlawrev-3047	147	33	,	,	PUNCT
inlawrev-3047	147	34	it	it	PRON
inlawrev-3047	147	35	is	be	AUX
inlawrev-3047	147	36	apparent	apparent	ADJ
inlawrev-3047	147	37	that	that	SCONJ
inlawrev-3047	147	38	most	most	ADJ
inlawrev-3047	147	39	cases	case	NOUN
inlawrev-3047	147	40	will	will	AUX
inlawrev-3047	147	41	not	not	PART
inlawrev-3047	147	42	be	be	AUX
inlawrev-3047	147	43	disturbed	disturb	VERB
inlawrev-3047	147	44	on	on	ADP
inlawrev-3047	147	45	review	review	NOUN
inlawrev-3047	147	46	.	.	PUNCT
inlawrev-3047	148	1	perhaps	perhaps	ADV
inlawrev-3047	148	2	as	as	ADP
inlawrev-3047	148	3	a	a	DET
inlawrev-3047	148	4	result	result	NOUN
inlawrev-3047	148	5	of	of	ADP
inlawrev-3047	148	6	this	this	DET
inlawrev-3047	148	7	deference	deference	NOUN
inlawrev-3047	148	8	,	,	PUNCT
inlawrev-3047	148	9	a	a	DET
inlawrev-3047	148	10	bill	bill	NOUN
inlawrev-3047	148	11	was	be	AUX
inlawrev-3047	148	12	introduced	introduce	VERB
inlawrev-3047	148	13	in	in	ADP
inlawrev-3047	148	14	the	the	DET
inlawrev-3047	148	15	indiana	indiana	PROPN
inlawrev-3047	148	16	general	general	PROPN
inlawrev-3047	148	17	assembly	assembly	PROPN
inlawrev-3047	148	18	this	this	DET
inlawrev-3047	148	19	year	year	NOUN
inlawrev-3047	148	20	seeking	seek	VERB
inlawrev-3047	148	21	to	to	PART
inlawrev-3047	148	22	amend	amend	VERB
inlawrev-3047	148	23	indiana	indiana	PROPN
inlawrev-3047	148	24	code	code	PROPN
inlawrev-3047	148	25	section	section	PROPN
inlawrev-3047	148	26	33	33	NUM
inlawrev-3047	148	27	-	-	SYM
inlawrev-3047	148	28	3	3	NUM
inlawrev-3047	148	29	-	-	SYM
inlawrev-3047	148	30	5	5	NUM
inlawrev-3047	148	31	-	-	SYM
inlawrev-3047	148	32	15	15	NUM
inlawrev-3047	148	33	so	so	SCONJ
inlawrev-3047	148	34	that	that	SCONJ
inlawrev-3047	148	35	appeals	appeal	NOUN
inlawrev-3047	148	36	from	from	ADP
inlawrev-3047	148	37	the	the	DET
inlawrev-3047	148	38	tax	tax	NOUN
inlawrev-3047	148	39	court	court	NOUN
inlawrev-3047	148	40	would	would	AUX
inlawrev-3047	148	41	go	go	VERB
inlawrev-3047	148	42	to	to	ADP
inlawrev-3047	148	43	the	the	DET
inlawrev-3047	148	44	indiana	indiana	PROPN
inlawrev-3047	148	45	court	court	PROPN
inlawrev-3047	148	46	of	of	ADP
inlawrev-3047	148	47	appeals	appeal	NOUN
inlawrev-3047	148	48	rather	rather	ADV
inlawrev-3047	148	49	than	than	ADP
inlawrev-3047	148	50	the	the	DET
inlawrev-3047	148	51	indiana	indiana	PROPN
inlawrev-3047	148	52	supreme	supreme	PROPN
inlawrev-3047	148	53	court	court	PROPN
inlawrev-3047	148	54	.	.	PUNCT
inlawrev-3047	149	1	32	32	NUM
inlawrev-3047	150	1	the	the	DET
inlawrev-3047	150	2	bill	bill	NOUN
inlawrev-3047	150	3	did	do	AUX
inlawrev-3047	150	4	not	not	PART
inlawrev-3047	150	5	become	become	VERB
inlawrev-3047	150	6	law	law	NOUN
inlawrev-3047	150	7	,	,	PUNCT
inlawrev-3047	150	8	but	but	CCONJ
inlawrev-3047	150	9	could	could	AUX
inlawrev-3047	150	10	be	be	AUX
inlawrev-3047	150	11	introduced	introduce	VERB
inlawrev-3047	150	12	again	again	ADV
inlawrev-3047	150	13	in	in	ADP
inlawrev-3047	150	14	future	future	ADJ
inlawrev-3047	150	15	sessions	session	NOUN
inlawrev-3047	150	16	.	.	PUNCT
inlawrev-3047	151	1	if	if	SCONJ
inlawrev-3047	151	2	such	such	DET
inlawrev-3047	151	3	a	a	DET
inlawrev-3047	151	4	measure	measure	NOUN
inlawrev-3047	151	5	were	be	AUX
inlawrev-3047	151	6	enacted	enact	VERB
inlawrev-3047	151	7	,	,	PUNCT
inlawrev-3047	151	8	presumably	presumably	ADV
inlawrev-3047	151	9	the	the	DET
inlawrev-3047	151	10	deference	deference	NOUN
inlawrev-3047	151	11	provision	provision	NOUN
inlawrev-3047	151	12	of	of	ADP
inlawrev-3047	151	13	indiana	indiana	PROPN
inlawrev-3047	151	14	tax	tax	PROPN
inlawrev-3047	151	15	court	court	NOUN
inlawrev-3047	151	16	rule	rule	NOUN
inlawrev-3047	151	17	10	10	NUM
inlawrev-3047	151	18	would	would	AUX
inlawrev-3047	151	19	still	still	ADV
inlawrev-3047	151	20	apply	apply	VERB
inlawrev-3047	151	21	,	,	PUNCT
inlawrev-3047	151	22	and	and	CCONJ
inlawrev-3047	151	23	the	the	DET
inlawrev-3047	151	24	indiana	indiana	PROPN
inlawrev-3047	151	25	court	court	PROPN
inlawrev-3047	151	26	of	of	ADP
inlawrev-3047	151	27	appeals	appeals	PROPN
inlawrev-3047	151	28	would	would	AUX
inlawrev-3047	151	29	simply	simply	ADV
inlawrev-3047	151	30	be	be	AUX
inlawrev-3047	151	31	the	the	DET
inlawrev-3047	151	32	judicial	judicial	ADJ
inlawrev-3047	151	33	body	body	NOUN
inlawrev-3047	151	34	to	to	PART
inlawrev-3047	151	35	exercise	exercise	VERB
inlawrev-3047	151	36	that	that	DET
inlawrev-3047	151	37	deference	deference	NOUN
inlawrev-3047	151	38	in	in	ADP
inlawrev-3047	151	39	reviewing	review	VERB
inlawrev-3047	151	40	tax	tax	NOUN
inlawrev-3047	151	41	court	court	NOUN
inlawrev-3047	151	42	decisions	decision	NOUN
inlawrev-3047	151	43	.	.	PUNCT
inlawrev-3047	152	1	in	in	ADP
inlawrev-3047	152	2	addition	addition	NOUN
inlawrev-3047	152	3	,	,	PUNCT
inlawrev-3047	152	4	although	although	SCONJ
inlawrev-3047	152	5	the	the	DET
inlawrev-3047	152	6	house	house	NOUN
inlawrev-3047	152	7	bill	bill	NOUN
inlawrev-3047	152	8	was	be	AUX
inlawrev-3047	152	9	silent	silent	ADJ
inlawrev-3047	152	10	on	on	ADP
inlawrev-3047	152	11	this	this	DET
inlawrev-3047	152	12	measure	measure	NOUN
inlawrev-3047	152	13	,	,	PUNCT
inlawrev-3047	152	14	presumably	presumably	ADV
inlawrev-3047	152	15	transfer	transfer	VERB
inlawrev-3047	152	16	to	to	ADP
inlawrev-3047	152	17	the	the	DET
inlawrev-3047	152	18	indiana	indiana	PROPN
inlawrev-3047	152	19	supreme	supreme	PROPN
inlawrev-3047	152	20	court	court	PROPN
inlawrev-3047	152	21	could	could	AUX
inlawrev-3047	152	22	then	then	ADV
inlawrev-3047	152	23	be	be	AUX
inlawrev-3047	152	24	sought	seek	VERB
inlawrev-3047	152	25	from	from	ADP
inlawrev-3047	152	26	an	an	DET
inlawrev-3047	152	27	adverse	adverse	ADJ
inlawrev-3047	152	28	decision	decision	NOUN
inlawrev-3047	152	29	of	of	ADP
inlawrev-3047	152	30	the	the	DET
inlawrev-3047	152	31	indiana	indiana	PROPN
inlawrev-3047	152	32	court	court	PROPN
inlawrev-3047	152	33	of	of	ADP
inlawrev-3047	152	34	appeals	appeal	NOUN
inlawrev-3047	152	35	.	.	PUNCT
inlawrev-3047	153	1	particularly	particularly	ADV
inlawrev-3047	153	2	in	in	ADP
inlawrev-3047	153	3	cases	case	NOUN
inlawrev-3047	153	4	involving	involve	VERB
inlawrev-3047	153	5	the	the	DET
inlawrev-3047	153	6	state	state	NOUN
inlawrev-3047	153	7	board	board	NOUN
inlawrev-3047	153	8	of	of	ADP
inlawrev-3047	153	9	tax	tax	NOUN
inlawrev-3047	153	10	commissioners	commissioner	NOUN
inlawrev-3047	153	11	,	,	PUNCT
inlawrev-3047	153	12	the	the	DET
inlawrev-3047	153	13	tax	tax	NOUN
inlawrev-3047	153	14	court	court	NOUN
inlawrev-3047	153	15	acts	act	VERB
inlawrev-3047	153	16	much	much	ADV
inlawrev-3047	153	17	like	like	ADP
inlawrev-3047	153	18	an	an	DET
inlawrev-3047	153	19	appellate	appellate	ADJ
inlawrev-3047	153	20	court	court	NOUN
inlawrev-3047	153	21	,	,	PUNCT
inlawrev-3047	153	22	because	because	SCONJ
inlawrev-3047	153	23	administrative	administrative	ADJ
inlawrev-3047	153	24	decisions	decision	NOUN
inlawrev-3047	153	25	of	of	ADP
inlawrev-3047	153	26	the	the	DET
inlawrev-3047	153	27	board	board	NOUN
inlawrev-3047	153	28	are	be	AUX
inlawrev-3047	153	29	not	not	PART
inlawrev-3047	153	30	reviewed	review	VERB
inlawrev-3047	153	31	de	de	X
inlawrev-3047	153	32	novo	novo	NOUN
inlawrev-3047	153	33	by	by	ADP
inlawrev-3047	153	34	the	the	DET
inlawrev-3047	153	35	tax	tax	NOUN
inlawrev-3047	153	36	court	court	NOUN
inlawrev-3047	153	37	,	,	PUNCT
inlawrev-3047	153	38	and	and	CCONJ
inlawrev-3047	153	39	the	the	DET
inlawrev-3047	153	40	parties	party	NOUN
inlawrev-3047	153	41	are	be	AUX
inlawrev-3047	153	42	bound	bind	VERB
inlawrev-3047	153	43	to	to	ADP
inlawrev-3047	153	44	the	the	DET
inlawrev-3047	153	45	record	record	NOUN
inlawrev-3047	153	46	presented	present	VERB
inlawrev-3047	153	47	at	at	ADP
inlawrev-3047	153	48	the	the	DET
inlawrev-3047	153	49	administrative	administrative	ADJ
inlawrev-3047	153	50	level	level	NOUN
inlawrev-3047	153	51	.	.	PUNCT
inlawrev-3047	154	1	33	33	NUM
inlawrev-3047	154	2	in	in	ADP
inlawrev-3047	154	3	such	such	ADJ
inlawrev-3047	154	4	cases	case	NOUN
inlawrev-3047	154	5	,	,	PUNCT
inlawrev-3047	154	6	if	if	SCONJ
inlawrev-3047	154	7	the	the	DET
inlawrev-3047	154	8	indiana	indiana	PROPN
inlawrev-3047	154	9	court	court	PROPN
inlawrev-3047	154	10	of	of	ADP
inlawrev-3047	154	11	appeals	appeals	PROPN
inlawrev-3047	154	12	reviewed	review	VERB
inlawrev-3047	154	13	tax	tax	NOUN
inlawrev-3047	154	14	court	court	NOUN
inlawrev-3047	154	15	decisions	decision	NOUN
inlawrev-3047	154	16	,	,	PUNCT
inlawrev-3047	154	17	there	there	PRON
inlawrev-3047	154	18	would	would	AUX
inlawrev-3047	154	19	be	be	AUX
inlawrev-3047	154	20	three	three	NUM
inlawrev-3047	154	21	possible	possible	ADJ
inlawrev-3047	154	22	"	"	PUNCT
inlawrev-3047	154	23	appeals	appeal	NOUN
inlawrev-3047	154	24	,	,	PUNCT
inlawrev-3047	154	25	"	"	PUNCT
inlawrev-3047	154	26	as	as	SCONJ
inlawrev-3047	154	27	follows	follow	VERB
inlawrev-3047	154	28	:	:	PUNCT
inlawrev-3047	154	29	(	(	PUNCT
inlawrev-3047	154	30	1	1	X
inlawrev-3047	154	31	)	)	PUNCT
inlawrev-3047	154	32	from	from	ADP
inlawrev-3047	154	33	state	state	NOUN
inlawrev-3047	154	34	board	board	NOUN
inlawrev-3047	154	35	to	to	ADP
inlawrev-3047	154	36	tax	tax	NOUN
inlawrev-3047	154	37	court	court	NOUN
inlawrev-3047	154	38	,	,	PUNCT
inlawrev-3047	154	39	(	(	PUNCT
inlawrev-3047	154	40	2	2	NUM
inlawrev-3047	154	41	)	)	PUNCT
inlawrev-3047	154	42	from	from	ADP
inlawrev-3047	154	43	tax	tax	NOUN
inlawrev-3047	154	44	court	court	NOUN
inlawrev-3047	154	45	to	to	ADP
inlawrev-3047	154	46	indiana	indiana	PROPN
inlawrev-3047	154	47	court	court	PROPN
inlawrev-3047	154	48	of	of	ADP
inlawrev-3047	154	49	appeals	appeal	NOUN
inlawrev-3047	154	50	,	,	PUNCT
inlawrev-3047	154	51	and	and	CCONJ
inlawrev-3047	154	52	(	(	PUNCT
inlawrev-3047	154	53	3	3	X
inlawrev-3047	154	54	)	)	PUNCT
inlawrev-3047	154	55	from	from	ADP
inlawrev-3047	154	56	indiana	indiana	PROPN
inlawrev-3047	154	57	court	court	PROPN
inlawrev-3047	154	58	of	of	ADP
inlawrev-3047	154	59	appeals	appeals	PROPN
inlawrev-3047	154	60	to	to	ADP
inlawrev-3047	154	61	indiana	indiana	PROPN
inlawrev-3047	154	62	supreme	supreme	PROPN
inlawrev-3047	154	63	court	court	PROPN
inlawrev-3047	154	64	.	.	PUNCT
inlawrev-3047	155	1	even	even	ADV
inlawrev-3047	155	2	in	in	ADP
inlawrev-3047	155	3	cases	case	NOUN
inlawrev-3047	155	4	involving	involve	VERB
inlawrev-3047	155	5	the	the	DET
inlawrev-3047	155	6	department	department	NOUN
inlawrev-3047	155	7	of	of	ADP
inlawrev-3047	155	8	revenue	revenue	NOUN
inlawrev-3047	155	9	,	,	PUNCT
inlawrev-3047	155	10	in	in	ADP
inlawrev-3047	155	11	which	which	PRON
inlawrev-3047	155	12	the	the	DET
inlawrev-3047	155	13	parties	party	NOUN
inlawrev-3047	155	14	are	be	AUX
inlawrev-3047	155	15	not	not	PART
inlawrev-3047	155	16	bound	bind	VERB
inlawrev-3047	155	17	by	by	ADP
inlawrev-3047	155	18	the	the	DET
inlawrev-3047	155	19	record	record	NOUN
inlawrev-3047	155	20	developed	develop	VERB
inlawrev-3047	155	21	at	at	ADP
inlawrev-3047	155	22	the	the	DET
inlawrev-3047	155	23	administrative	administrative	ADJ
inlawrev-3047	155	24	level	level	NOUN
inlawrev-3047	155	25	,	,	PUNCT
inlawrev-3047	155	26	the	the	DET
inlawrev-3047	155	27	proposed	propose	VERB
inlawrev-3047	155	28	amendment	amendment	NOUN
inlawrev-3047	155	29	would	would	AUX
inlawrev-3047	155	30	add	add	VERB
inlawrev-3047	155	31	an	an	DET
inlawrev-3047	155	32	additional	additional	ADJ
inlawrev-3047	155	33	layer	layer	NOUN
inlawrev-3047	155	34	of	of	ADP
inlawrev-3047	155	35	appeal	appeal	NOUN
inlawrev-3047	155	36	to	to	ADP
inlawrev-3047	155	37	the	the	DET
inlawrev-3047	155	38	resolution	resolution	NOUN
inlawrev-3047	155	39	of	of	ADP
inlawrev-3047	155	40	indiana	indiana	PROPN
inlawrev-3047	155	41	tax	tax	NOUN
inlawrev-3047	155	42	disputes	dispute	NOUN
inlawrev-3047	155	43	.	.	PUNCT
inlawrev-3047	156	1	the	the	DET
inlawrev-3047	156	2	authors	author	NOUN
inlawrev-3047	156	3	respectfully	respectfully	ADV
inlawrev-3047	156	4	submit	submit	VERB
inlawrev-3047	156	5	that	that	SCONJ
inlawrev-3047	156	6	the	the	DET
inlawrev-3047	156	7	indiana	indiana	PROPN
inlawrev-3047	156	8	supreme	supreme	PROPN
inlawrev-3047	156	9	court	court	PROPN
inlawrev-3047	156	10	should	should	AUX
inlawrev-3047	156	11	retain	retain	VERB
inlawrev-3047	156	12	its	its	PRON
inlawrev-3047	156	13	role	role	NOUN
inlawrev-3047	156	14	as	as	ADP
inlawrev-3047	156	15	the	the	DET
inlawrev-3047	156	16	final	final	ADJ
inlawrev-3047	156	17	arbiter	arbiter	NOUN
inlawrev-3047	156	18	of	of	ADP
inlawrev-3047	156	19	indiana	indiana	PROPN
inlawrev-3047	156	20	tax	tax	NOUN
inlawrev-3047	156	21	law	law	NOUN
inlawrev-3047	156	22	and	and	CCONJ
inlawrev-3047	156	23	that	that	SCONJ
inlawrev-3047	156	24	this	this	DET
inlawrev-3047	156	25	important	important	ADJ
inlawrev-3047	156	26	function	function	NOUN
inlawrev-3047	156	27	should	should	AUX
inlawrev-3047	156	28	not	not	PART
inlawrev-3047	156	29	be	be	AUX
inlawrev-3047	156	30	turned	turn	VERB
inlawrev-3047	156	31	over	over	ADP
inlawrev-3047	156	32	to	to	ADP
inlawrev-3047	156	33	the	the	DET
inlawrev-3047	156	34	indiana	indiana	PROPN
inlawrev-3047	156	35	court	court	PROPN
inlawrev-3047	156	36	of	of	ADP
inlawrev-3047	156	37	appeals	appeal	NOUN
inlawrev-3047	156	38	.	.	PUNCT
inlawrev-3047	157	1	the	the	DET
inlawrev-3047	157	2	extra	extra	ADJ
inlawrev-3047	157	3	layer	layer	NOUN
inlawrev-3047	157	4	of	of	ADP
inlawrev-3047	157	5	review	review	NOUN
inlawrev-3047	157	6	would	would	AUX
inlawrev-3047	157	7	add	add	VERB
inlawrev-3047	157	8	additional	additional	ADJ
inlawrev-3047	157	9	delay	delay	NOUN
inlawrev-3047	157	10	and	and	CCONJ
inlawrev-3047	157	11	expense	expense	NOUN
inlawrev-3047	157	12	to	to	ADP
inlawrev-3047	157	13	indiana	indiana	PROPN
inlawrev-3047	157	14	tax	tax	NOUN
inlawrev-3047	157	15	cases	case	NOUN
inlawrev-3047	157	16	,	,	PUNCT
inlawrev-3047	157	17	and	and	CCONJ
inlawrev-3047	157	18	there	there	PRON
inlawrev-3047	157	19	is	be	VERB
inlawrev-3047	157	20	no	no	DET
inlawrev-3047	157	21	obvious	obvious	ADJ
inlawrev-3047	157	22	benefit	benefit	NOUN
inlawrev-3047	157	23	that	that	PRON
inlawrev-3047	157	24	would	would	AUX
inlawrev-3047	157	25	be	be	AUX
inlawrev-3047	157	26	gained	gain	VERB
inlawrev-3047	157	27	.	.	PUNCT
inlawrev-3047	158	1	moreover	moreover	ADV
inlawrev-3047	158	2	,	,	PUNCT
inlawrev-3047	158	3	there	there	PRON
inlawrev-3047	158	4	is	be	VERB
inlawrev-3047	158	5	an	an	DET
inlawrev-3047	158	6	apparent	apparent	ADJ
inlawrev-3047	158	7	preference	preference	NOUN
inlawrev-3047	158	8	among	among	ADP
inlawrev-3047	158	9	tax	tax	NOUN
inlawrev-3047	158	10	practitioners	practitioner	NOUN
inlawrev-3047	158	11	for	for	ADP
inlawrev-3047	158	12	the	the	DET
inlawrev-3047	158	13	indiana	indiana	PROPN
inlawrev-3047	158	14	supreme	supreme	PROPN
inlawrev-3047	158	15	court	court	PROPN
inlawrev-3047	158	16	to	to	PART
inlawrev-3047	158	17	be	be	AUX
inlawrev-3047	158	18	the	the	DET
inlawrev-3047	158	19	final	final	ADJ
inlawrev-3047	158	20	check	check	NOUN
inlawrev-3047	158	21	on	on	ADP
inlawrev-3047	158	22	indiana	indiana	PROPN
inlawrev-3047	158	23	tax	tax	NOUN
inlawrev-3047	158	24	issues	issue	NOUN
inlawrev-3047	158	25	.	.	PUNCT
inlawrev-3047	159	1	34	34	NUM
inlawrev-3047	159	2	the	the	DET
inlawrev-3047	159	3	indiana	indiana	PROPN
inlawrev-3047	159	4	supreme	supreme	PROPN
inlawrev-3047	159	5	court	court	PROPN
inlawrev-3047	159	6	is	be	AUX
inlawrev-3047	159	7	certainly	certainly	ADV
inlawrev-3047	159	8	capable	capable	ADJ
inlawrev-3047	159	9	of	of	ADP
inlawrev-3047	159	10	performing	perform	VERB
inlawrev-3047	159	11	32	32	NUM
inlawrev-3047	159	12	.	.	PUNCT
inlawrev-3047	160	1	see	see	VERB
inlawrev-3047	160	2	h.r	h.r	PROPN
inlawrev-3047	160	3	.	.	PROPN
inlawrev-3047	160	4	1323	1323	NUM
inlawrev-3047	160	5	,	,	PUNCT
inlawrev-3047	160	6	108th	108th	PROPN
inlawrev-3047	160	7	gen	gen	PROPN
inlawrev-3047	160	8	.	.	PROPN
inlawrev-3047	160	9	assembly	assembly	PROPN
inlawrev-3047	160	10	,	,	PUNCT
inlawrev-3047	160	11	1st	1st	ADJ
inlawrev-3047	160	12	reg	reg	NOUN
inlawrev-3047	160	13	.	.	PUNCT
inlawrev-3047	161	1	sess	sess	PROPN
inlawrev-3047	161	2	.	.	PUNCT
inlawrev-3047	162	1	(	(	PUNCT
inlawrev-3047	162	2	1993	1993	NUM
inlawrev-3047	162	3	)	)	PUNCT
inlawrev-3047	162	4	.	.	PUNCT
inlawrev-3047	163	1	33	33	NUM
inlawrev-3047	163	2	.	.	PUNCT
inlawrev-3047	164	1	see	see	VERB
inlawrev-3047	164	2	,	,	PUNCT
inlawrev-3047	164	3	e.g.	e.g.	ADV
inlawrev-3047	164	4	,	,	PUNCT
inlawrev-3047	164	5	scheid	scheid	NOUN
inlawrev-3047	164	6	v.	v.	ADP
inlawrev-3047	164	7	state	state	PROPN
inlawrev-3047	164	8	bd	bd	PROPN
inlawrev-3047	164	9	.	.	PROPN
inlawrev-3047	164	10	of	of	ADP
inlawrev-3047	164	11	tax	tax	NOUN
inlawrev-3047	164	12	comm'rs	comm'rs	NOUN
inlawrev-3047	164	13	,	,	PUNCT
inlawrev-3047	164	14	560	560	NUM
inlawrev-3047	164	15	n.e.2d	n.e.2d	NOUN
inlawrev-3047	164	16	1283	1283	NUM
inlawrev-3047	164	17	(	(	PUNCT
inlawrev-3047	164	18	ind	ind	NOUN
inlawrev-3047	164	19	.	.	PUNCT
inlawrev-3047	165	1	t.c	t.c	PROPN
inlawrev-3047	165	2	.	.	PROPN
inlawrev-3047	165	3	1990	1990	NUM
inlawrev-3047	165	4	)	)	PUNCT
inlawrev-3047	165	5	.	.	PUNCT
inlawrev-3047	166	1	34	34	NUM
inlawrev-3047	166	2	.	.	PUNCT
inlawrev-3047	167	1	see	see	VERB
inlawrev-3047	167	2	lawrence	lawrence	PROPN
inlawrev-3047	167	3	a.	a.	PROPN
inlawrev-3047	167	4	jegen	jegen	PROPN
inlawrev-3047	167	5	&	&	CCONJ
inlawrev-3047	167	6	john	john	PROPN
inlawrev-3047	167	7	r.	r.	PROPN
inlawrev-3047	167	8	maley	maley	PROPN
inlawrev-3047	167	9	,	,	PUNCT
inlawrev-3047	167	10	1991	1991	NUM
inlawrev-3047	167	11	developments	development	NOUN
inlawrev-3047	167	12	in	in	ADP
inlawrev-3047	167	13	indiana	indiana	PROPN
inlawrev-3047	167	14	taxation	taxation	PROPN
inlawrev-3047	167	15	,	,	PUNCT
inlawrev-3047	167	16	25	25	NUM
inlawrev-3047	167	17	ind	ind	NOUN
inlawrev-3047	167	18	.	.	PUNCT
inlawrev-3047	168	1	l.	l.	PROPN
inlawrev-3047	168	2	rev	rev	PROPN
inlawrev-3047	168	3	.	.	PROPN
inlawrev-3047	168	4	1405	1405	NUM
inlawrev-3047	168	5	,	,	PUNCT
inlawrev-3047	168	6	1409	1409	NUM
inlawrev-3047	168	7	(	(	PUNCT
inlawrev-3047	168	8	1992	1992	NUM
inlawrev-3047	168	9	)	)	PUNCT
inlawrev-3047	168	10	(	(	PUNCT
inlawrev-3047	168	11	citing	cite	VERB
inlawrev-3047	168	12	report	report	NOUN
inlawrev-3047	168	13	of	of	ADP
inlawrev-3047	168	14	the	the	DET
inlawrev-3047	168	15	tax	tax	NOUN
inlawrev-3047	168	16	court	court	NOUN
inlawrev-3047	168	17	liaison	liaison	NOUN
inlawrev-3047	168	18	committee	committee	NOUN
inlawrev-3047	168	19	concerning	concern	VERB
inlawrev-3047	168	20	proposed	propose	VERB
inlawrev-3047	168	21	rule	rule	NOUN
inlawrev-3047	168	22	modifying	modify	VERB
inlawrev-3047	168	23	appellate	appellate	ADJ
inlawrev-3047	168	24	procedure	procedure	NOUN
inlawrev-3047	168	25	in	in	ADP
inlawrev-3047	168	26	tax	tax	NOUN
inlawrev-3047	168	27	court	court	NOUN
inlawrev-3047	168	28	cases	case	NOUN
inlawrev-3047	168	29	(	(	PUNCT
inlawrev-3047	168	30	dec	dec	PROPN
inlawrev-3047	168	31	.	.	PROPN
inlawrev-3047	168	32	4	4	NUM
inlawrev-3047	168	33	,	,	PUNCT
inlawrev-3047	168	34	1990	1990	NUM
inlawrev-3047	168	35	)	)	PUNCT
inlawrev-3047	168	36	)	)	PUNCT
inlawrev-3047	168	37	.	.	PUNCT
inlawrev-3047	169	1	1152	1152	NUM
inlawrev-3047	169	2	indiana	indiana	PROPN
inlawrev-3047	169	3	law	law	PROPN
inlawrev-3047	169	4	review	review	NOUN
inlawrev-3047	169	5	[	[	X
inlawrev-3047	169	6	vol	vol	NOUN
inlawrev-3047	169	7	.	.	PUNCT
inlawrev-3047	170	1	26:1145	26:1145	NUM
inlawrev-3047	170	2	this	this	DET
inlawrev-3047	170	3	role	role	NOUN
inlawrev-3047	170	4	,	,	PUNCT
inlawrev-3047	170	5	and	and	CCONJ
inlawrev-3047	170	6	,	,	PUNCT
inlawrev-3047	170	7	although	although	SCONJ
inlawrev-3047	170	8	it	it	PRON
inlawrev-3047	170	9	has	have	AUX
inlawrev-3047	170	10	shown	show	VERB
inlawrev-3047	170	11	varying	vary	VERB
inlawrev-3047	170	12	interest	interest	NOUN
inlawrev-3047	170	13	in	in	ADP
inlawrev-3047	170	14	such	such	ADJ
inlawrev-3047	170	15	cases	case	NOUN
inlawrev-3047	170	16	,	,	PUNCT
inlawrev-3047	170	17	has	have	AUX
inlawrev-3047	170	18	certainly	certainly	ADV
inlawrev-3047	170	19	not	not	PART
inlawrev-3047	170	20	abandoned	abandon	VERB
inlawrev-3047	170	21	the	the	DET
inlawrev-3047	170	22	area	area	NOUN
inlawrev-3047	170	23	.	.	PUNCT
inlawrev-3047	171	1	the	the	DET
inlawrev-3047	171	2	authors	author	NOUN
inlawrev-3047	171	3	further	far	ADV
inlawrev-3047	171	4	respectfully	respectfully	ADV
inlawrev-3047	171	5	submit	submit	VERB
inlawrev-3047	171	6	that	that	SCONJ
inlawrev-3047	171	7	in	in	ADP
inlawrev-3047	171	8	the	the	DET
inlawrev-3047	171	9	cases	case	NOUN
inlawrev-3047	171	10	the	the	DET
inlawrev-3047	171	11	indiana	indiana	PROPN
inlawrev-3047	171	12	jupreme	jupreme	PROPN
inlawrev-3047	171	13	court	court	PROPN
inlawrev-3047	171	14	accepts	accept	VERB
inlawrev-3047	171	15	for	for	ADP
inlawrev-3047	171	16	review	review	NOUN
inlawrev-3047	171	17	,	,	PUNCT
inlawrev-3047	171	18	it	it	PRON
inlawrev-3047	171	19	should	should	AUX
inlawrev-3047	171	20	provide	provide	VERB
inlawrev-3047	171	21	the	the	DET
inlawrev-3047	171	22	bench	bench	NOUN
inlawrev-3047	171	23	and	and	CCONJ
inlawrev-3047	171	24	bar	bar	VERB
inlawrev-3047	171	25	with	with	ADP
inlawrev-3047	171	26	the	the	DET
inlawrev-3047	171	27	benefit	benefit	NOUN
inlawrev-3047	171	28	of	of	ADP
inlawrev-3047	171	29	a	a	DET
inlawrev-3047	171	30	thorough	thorough	ADJ
inlawrev-3047	171	31	discussion	discussion	NOUN
inlawrev-3047	171	32	of	of	ADP
inlawrev-3047	171	33	the	the	DET
inlawrev-3047	171	34	issues	issue	NOUN
inlawrev-3047	171	35	.	.	PUNCT
inlawrev-3047	172	1	one	one	NUM
inlawrev-3047	172	2	benefit	benefit	NOUN
inlawrev-3047	172	3	of	of	ADP
inlawrev-3047	172	4	such	such	ADJ
inlawrev-3047	172	5	opinions	opinion	NOUN
inlawrev-3047	172	6	is	be	AUX
inlawrev-3047	172	7	that	that	SCONJ
inlawrev-3047	172	8	they	they	PRON
inlawrev-3047	172	9	tend	tend	VERB
inlawrev-3047	172	10	to	to	PART
inlawrev-3047	172	11	produce	produce	VERB
inlawrev-3047	172	12	better	well	ADJ
inlawrev-3047	172	13	reasoned	reason	VERB
inlawrev-3047	172	14	decisions	decision	NOUN
inlawrev-3047	172	15	.	.	PUNCT
inlawrev-3047	173	1	a	a	DET
inlawrev-3047	173	2	recent	recent	ADJ
inlawrev-3047	173	3	decision	decision	NOUN
inlawrev-3047	173	4	from	from	ADP
inlawrev-3047	173	5	the	the	DET
inlawrev-3047	173	6	united	united	PROPN
inlawrev-3047	173	7	states	states	PROPN
inlawrev-3047	173	8	supreme	supreme	PROPN
inlawrev-3047	173	9	court	court	PROPN
inlawrev-3047	173	10	is	be	AUX
inlawrev-3047	173	11	noteworthy	noteworthy	ADJ
inlawrev-3047	173	12	on	on	ADP
inlawrev-3047	173	13	this	this	DET
inlawrev-3047	173	14	subject	subject	NOUN
inlawrev-3047	173	15	.	.	PUNCT
inlawrev-3047	174	1	the	the	DET
inlawrev-3047	174	2	court	court	NOUN
inlawrev-3047	174	3	addressed	address	VERB
inlawrev-3047	174	4	whether	whether	SCONJ
inlawrev-3047	174	5	a	a	DET
inlawrev-3047	174	6	district	district	NOUN
inlawrev-3047	174	7	judge	judge	NOUN
inlawrev-3047	174	8	's	's	PART
inlawrev-3047	174	9	rulings	ruling	NOUN
inlawrev-3047	174	10	on	on	ADP
inlawrev-3047	174	11	state	state	NOUN
inlawrev-3047	174	12	-	-	PUNCT
inlawrev-3047	174	13	law	law	NOUN
inlawrev-3047	174	14	issues	issue	NOUN
inlawrev-3047	174	15	should	should	AUX
inlawrev-3047	174	16	be	be	AUX
inlawrev-3047	174	17	reviewed	review	VERB
inlawrev-3047	174	18	deferentially	deferentially	ADV
inlawrev-3047	174	19	.	.	PUNCT
inlawrev-3047	175	1	35	35	NUM
inlawrev-3047	175	2	that	that	PRON
inlawrev-3047	175	3	is	be	AUX
inlawrev-3047	175	4	to	to	PART
inlawrev-3047	175	5	say	say	VERB
inlawrev-3047	175	6	,	,	PUNCT
inlawrev-3047	175	7	for	for	ADP
inlawrev-3047	175	8	example	example	NOUN
inlawrev-3047	175	9	,	,	PUNCT
inlawrev-3047	175	10	should	should	AUX
inlawrev-3047	175	11	the	the	DET
inlawrev-3047	175	12	seventh	seventh	ADJ
inlawrev-3047	175	13	circuit	circuit	NOUN
inlawrev-3047	175	14	review	review	VERB
inlawrev-3047	175	15	a	a	DET
inlawrev-3047	175	16	decision	decision	NOUN
inlawrev-3047	175	17	on	on	ADP
inlawrev-3047	175	18	indiana	indiana	PROPN
inlawrev-3047	175	19	tort	tort	NOUN
inlawrev-3047	175	20	law	law	NOUN
inlawrev-3047	175	21	from	from	ADP
inlawrev-3047	175	22	,	,	PUNCT
inlawrev-3047	175	23	say	say	INTJ
inlawrev-3047	175	24	,	,	PUNCT
inlawrev-3047	175	25	judge	judge	PROPN
inlawrev-3047	175	26	barker	barker	PROPN
inlawrev-3047	175	27	,	,	PUNCT
inlawrev-3047	175	28	with	with	ADP
inlawrev-3047	175	29	deference	deference	NOUN
inlawrev-3047	175	30	,	,	PUNCT
inlawrev-3047	175	31	or	or	CCONJ
inlawrev-3047	175	32	should	should	AUX
inlawrev-3047	175	33	it	it	PRON
inlawrev-3047	175	34	review	review	VERB
inlawrev-3047	175	35	the	the	DET
inlawrev-3047	175	36	legal	legal	ADJ
inlawrev-3047	175	37	standard	standard	NOUN
inlawrev-3047	175	38	de	de	X
inlawrev-3047	175	39	novo	novo	NOUN
inlawrev-3047	175	40	?	?	PUNCT
inlawrev-3047	176	1	in	in	ADP
inlawrev-3047	176	2	holding	hold	VERB
inlawrev-3047	176	3	that	that	PRON
inlawrev-3047	176	4	de	de	PROPN
inlawrev-3047	176	5	novo	novo	PROPN
inlawrev-3047	176	6	review	review	NOUN
inlawrev-3047	176	7	is	be	AUX
inlawrev-3047	176	8	required	require	VERB
inlawrev-3047	176	9	,	,	PUNCT
inlawrev-3047	176	10	the	the	DET
inlawrev-3047	176	11	united	united	PROPN
inlawrev-3047	176	12	states	states	PROPN
inlawrev-3047	176	13	supreme	supreme	PROPN
inlawrev-3047	176	14	court	court	PROPN
inlawrev-3047	176	15	expounded	expound	VERB
inlawrev-3047	176	16	on	on	ADP
inlawrev-3047	176	17	the	the	DET
inlawrev-3047	176	18	virtues	virtue	NOUN
inlawrev-3047	176	19	of	of	ADP
inlawrev-3047	176	20	appellate	appellate	ADJ
inlawrev-3047	176	21	review	review	NOUN
inlawrev-3047	176	22	.	.	PUNCT
inlawrev-3047	177	1	the	the	DET
inlawrev-3047	177	2	court	court	NOUN
inlawrev-3047	177	3	observed	observe	VERB
inlawrev-3047	177	4	that	that	SCONJ
inlawrev-3047	177	5	trial	trial	NOUN
inlawrev-3047	177	6	courts	court	NOUN
inlawrev-3047	177	7	have	have	VERB
inlawrev-3047	177	8	the	the	DET
inlawrev-3047	177	9	burden	burden	NOUN
inlawrev-3047	177	10	of	of	ADP
inlawrev-3047	177	11	hearing	hear	VERB
inlawrev-3047	177	12	witnesses	witness	NOUN
inlawrev-3047	177	13	and	and	CCONJ
inlawrev-3047	177	14	reviewing	review	VERB
inlawrev-3047	177	15	evidence	evidence	NOUN
inlawrev-3047	177	16	,	,	PUNCT
inlawrev-3047	177	17	while	while	SCONJ
inlawrev-3047	177	18	at	at	ADP
inlawrev-3047	177	19	the	the	DET
inlawrev-3047	177	20	same	same	ADJ
inlawrev-3047	177	21	time	time	NOUN
inlawrev-3047	177	22	trying	try	VERB
inlawrev-3047	177	23	to	to	PART
inlawrev-3047	177	24	determine	determine	VERB
inlawrev-3047	177	25	the	the	DET
inlawrev-3047	177	26	applicable	applicable	ADJ
inlawrev-3047	177	27	law	law	NOUN
inlawrev-3047	177	28	.	.	PUNCT
inlawrev-3047	178	1	*	*	PUNCT
inlawrev-3047	178	2	'	'	PUNCT
inlawrev-3047	178	3	similarly	similarly	ADV
inlawrev-3047	178	4	,	,	PUNCT
inlawrev-3047	178	5	the	the	DET
inlawrev-3047	178	6	logistical	logistical	ADJ
inlawrev-3047	178	7	burdens	burden	NOUN
inlawrev-3047	178	8	of	of	ADP
inlawrev-3047	178	9	trial	trial	NOUN
inlawrev-3047	178	10	advocacy	advocacy	NOUN
inlawrev-3047	178	11	limit	limit	VERB
inlawrev-3047	178	12	the	the	DET
inlawrev-3047	178	13	extent	extent	NOUN
inlawrev-3047	178	14	to	to	PART
inlawrev-3047	178	15	which	which	PRON
inlawrev-3047	178	16	trial	trial	NOUN
inlawrev-3047	178	17	counsel	counsel	NOUN
inlawrev-3047	178	18	is	be	AUX
inlawrev-3047	178	19	able	able	ADJ
inlawrev-3047	178	20	to	to	PART
inlawrev-3047	178	21	supplement	supplement	VERB
inlawrev-3047	178	22	the	the	DET
inlawrev-3047	178	23	district	district	NOUN
inlawrev-3047	178	24	judge	judge	NOUN
inlawrev-3047	178	25	's	's	PART
inlawrev-3047	178	26	legal	legal	ADJ
inlawrev-3047	178	27	research	research	NOUN
inlawrev-3047	178	28	with	with	ADP
inlawrev-3047	178	29	memoranda	memorandum	NOUN
inlawrev-3047	178	30	and	and	CCONJ
inlawrev-3047	178	31	briefs	brief	NOUN
inlawrev-3047	178	32	.	.	PUNCT
inlawrev-3047	178	33	"	"	PUNCT
inlawrev-3047	179	1	36	36	NUM
inlawrev-3047	179	2	"	"	PUNCT
inlawrev-3047	179	3	thus	thus	ADV
inlawrev-3047	179	4	,	,	PUNCT
inlawrev-3047	179	5	"	"	PUNCT
inlawrev-3047	179	6	the	the	DET
inlawrev-3047	179	7	court	court	NOUN
inlawrev-3047	179	8	explained	explain	VERB
inlawrev-3047	179	9	,	,	PUNCT
inlawrev-3047	179	10	"	"	PUNCT
inlawrev-3047	179	11	trial	trial	NOUN
inlawrev-3047	179	12	judges	judge	NOUN
inlawrev-3047	179	13	often	often	ADV
inlawrev-3047	179	14	must	must	AUX
inlawrev-3047	179	15	resolve	resolve	VERB
inlawrev-3047	179	16	complicated	complicated	ADJ
inlawrev-3047	179	17	legal	legal	ADJ
inlawrev-3047	179	18	questions	question	NOUN
inlawrev-3047	179	19	without	without	ADP
inlawrev-3047	179	20	benefit	benefit	NOUN
inlawrev-3047	179	21	of	of	ADP
inlawrev-3047	179	22	'	'	PUNCT
inlawrev-3047	179	23	extended	extended	ADJ
inlawrev-3047	179	24	reflection	reflection	NOUN
inlawrev-3047	179	25	[	[	X
inlawrev-3047	179	26	or	or	CCONJ
inlawrev-3047	179	27	]	]	X
inlawrev-3047	179	28	extensive	extensive	ADJ
inlawrev-3047	179	29	information	information	NOUN
inlawrev-3047	179	30	.	.	PUNCT
inlawrev-3047	179	31	'	'	PUNCT
inlawrev-3047	180	1	"	"	PUNCT
inlawrev-3047	180	2	37	37	NUM
inlawrev-3047	180	3	appellate	appellate	ADJ
inlawrev-3047	180	4	courts	court	NOUN
inlawrev-3047	180	5	,	,	PUNCT
inlawrev-3047	180	6	on	on	ADP
inlawrev-3047	180	7	the	the	DET
inlawrev-3047	180	8	other	other	ADJ
inlawrev-3047	180	9	hand	hand	NOUN
inlawrev-3047	180	10	,	,	PUNCT
inlawrev-3047	180	11	are	be	AUX
inlawrev-3047	180	12	structurally	structurally	ADV
inlawrev-3047	180	13	suited	suited	ADJ
inlawrev-3047	180	14	to	to	ADP
inlawrev-3047	180	15	the	the	DET
inlawrev-3047	180	16	collaborative	collaborative	ADJ
inlawrev-3047	180	17	juridical	juridical	ADJ
inlawrev-3047	180	18	process	process	NOUN
inlawrev-3047	180	19	that	that	PRON
inlawrev-3047	180	20	promotes	promote	VERB
inlawrev-3047	180	21	decisional	decisional	ADJ
inlawrev-3047	180	22	accuracy	accuracy	NOUN
inlawrev-3047	180	23	.	.	PUNCT
inlawrev-3047	181	1	with	with	SCONJ
inlawrev-3047	181	2	the	the	DET
inlawrev-3047	181	3	record	record	NOUN
inlawrev-3047	181	4	having	having	AUX
inlawrev-3047	181	5	been	be	AUX
inlawrev-3047	181	6	constructed	construct	VERB
inlawrev-3047	181	7	below	below	ADV
inlawrev-3047	181	8	and	and	CCONJ
inlawrev-3047	181	9	settled	settle	VERB
inlawrev-3047	181	10	for	for	ADP
inlawrev-3047	181	11	purposes	purpose	NOUN
inlawrev-3047	181	12	of	of	ADP
inlawrev-3047	181	13	the	the	DET
inlawrev-3047	181	14	appeal	appeal	NOUN
inlawrev-3047	181	15	,	,	PUNCT
inlawrev-3047	181	16	appellate	appellate	ADJ
inlawrev-3047	181	17	judges	judge	NOUN
inlawrev-3047	181	18	are	be	AUX
inlawrev-3047	181	19	able	able	ADJ
inlawrev-3047	181	20	to	to	PART
inlawrev-3047	181	21	devote	devote	VERB
inlawrev-3047	181	22	their	their	PRON
inlawrev-3047	181	23	primary	primary	ADJ
inlawrev-3047	181	24	attention	attention	NOUN
inlawrev-3047	181	25	to	to	ADP
inlawrev-3047	181	26	legal	legal	ADJ
inlawrev-3047	181	27	issues	issue	NOUN
inlawrev-3047	181	28	.	.	PUNCT
inlawrev-3047	182	1	as	as	SCONJ
inlawrev-3047	182	2	questions	question	NOUN
inlawrev-3047	182	3	of	of	ADP
inlawrev-3047	182	4	law	law	NOUN
inlawrev-3047	182	5	become	become	VERB
inlawrev-3047	182	6	the	the	DET
inlawrev-3047	182	7	focus	focus	NOUN
inlawrev-3047	182	8	of	of	ADP
inlawrev-3047	182	9	appellate	appellate	ADJ
inlawrev-3047	182	10	review	review	NOUN
inlawrev-3047	182	11	,	,	PUNCT
inlawrev-3047	182	12	it	it	PRON
inlawrev-3047	182	13	can	can	AUX
inlawrev-3047	182	14	be	be	AUX
inlawrev-3047	182	15	expected	expect	VERB
inlawrev-3047	182	16	that	that	SCONJ
inlawrev-3047	182	17	the	the	DET
inlawrev-3047	182	18	parties	party	NOUN
inlawrev-3047	182	19	'	'	PART
inlawrev-3047	182	20	briefs	brief	NOUN
inlawrev-3047	182	21	will	will	AUX
inlawrev-3047	182	22	be	be	AUX
inlawrev-3047	182	23	refined	refine	VERB
inlawrev-3047	182	24	to	to	PART
inlawrev-3047	182	25	bring	bring	VERB
inlawrev-3047	182	26	to	to	PART
inlawrev-3047	182	27	bear	bear	VERB
inlawrev-3047	182	28	on	on	ADP
inlawrev-3047	182	29	the	the	DET
inlawrev-3047	182	30	legal	legal	ADJ
inlawrev-3047	182	31	issues	issue	NOUN
inlawrev-3047	182	32	more	more	ADJ
inlawrev-3047	182	33	information	information	NOUN
inlawrev-3047	182	34	and	and	CCONJ
inlawrev-3047	182	35	more	more	ADV
inlawrev-3047	182	36	comprehensive	comprehensive	ADJ
inlawrev-3047	182	37	analysis	analysis	NOUN
inlawrev-3047	182	38	than	than	SCONJ
inlawrev-3047	182	39	was	be	AUX
inlawrev-3047	182	40	provided	provide	VERB
inlawrev-3047	182	41	for	for	ADP
inlawrev-3047	182	42	the	the	DET
inlawrev-3047	182	43	district	district	NOUN
inlawrev-3047	182	44	judge	judge	NOUN
inlawrev-3047	182	45	.	.	PUNCT
inlawrev-3047	183	1	perhaps	perhaps	ADV
inlawrev-3047	183	2	most	most	ADV
inlawrev-3047	183	3	important	important	ADJ
inlawrev-3047	183	4	,	,	PUNCT
inlawrev-3047	183	5	courts	court	NOUN
inlawrev-3047	183	6	of	of	ADP
inlawrev-3047	183	7	appeals	appeal	NOUN
inlawrev-3047	183	8	employ	employ	VERB
inlawrev-3047	183	9	multi	multi	ADJ
inlawrev-3047	183	10	-	-	ADJ
inlawrev-3047	183	11	judge	judge	ADJ
inlawrev-3047	183	12	panels	panel	NOUN
inlawrev-3047	183	13	.	.	PUNCT
inlawrev-3047	183	14	.	.	PUNCT
inlawrev-3047	183	15	.	.	PUNCT
inlawrev-3047	184	1	that	that	PRON
inlawrev-3047	184	2	permit	permit	VERB
inlawrev-3047	184	3	reflective	reflective	ADJ
inlawrev-3047	184	4	dialogue	dialogue	NOUN
inlawrev-3047	184	5	and	and	CCONJ
inlawrev-3047	184	6	collective	collective	ADJ
inlawrev-3047	184	7	judgment	judgment	NOUN
inlawrev-3047	184	8	.	.	PUNCT
inlawrev-3047	185	1	38	38	NUM
inlawrev-3047	185	2	the	the	DET
inlawrev-3047	185	3	supreme	supreme	PROPN
inlawrev-3047	185	4	court	court	PROPN
inlawrev-3047	185	5	then	then	ADV
inlawrev-3047	185	6	quoted	quote	VERB
inlawrev-3047	185	7	justice	justice	NOUN
inlawrev-3047	185	8	frankfurter	frankfurter	PROPN
inlawrev-3047	185	9	,	,	PUNCT
inlawrev-3047	185	10	who	who	PRON
inlawrev-3047	185	11	observed	observe	VERB
inlawrev-3047	185	12	many	many	ADJ
inlawrev-3047	185	13	years	year	NOUN
inlawrev-3047	185	14	ago	ago	ADV
inlawrev-3047	185	15	that	that	SCONJ
inlawrev-3047	185	16	"	"	PUNCT
inlawrev-3047	185	17	[	[	PUNCT
inlawrev-3047	185	18	w]ithout	w]ithout	ADJ
inlawrev-3047	185	19	adequate	adequate	ADJ
inlawrev-3047	185	20	study	study	NOUN
inlawrev-3047	185	21	there	there	PRON
inlawrev-3047	185	22	can	can	AUX
inlawrev-3047	185	23	not	not	PART
inlawrev-3047	185	24	be	be	AUX
inlawrev-3047	185	25	adequate	adequate	ADJ
inlawrev-3047	185	26	reflection	reflection	NOUN
inlawrev-3047	185	27	;	;	PUNCT
inlawrev-3047	185	28	without	without	ADP
inlawrev-3047	185	29	adequate	adequate	ADJ
inlawrev-3047	185	30	reflection	reflection	NOUN
inlawrev-3047	185	31	there	there	PRON
inlawrev-3047	185	32	can	can	AUX
inlawrev-3047	185	33	not	not	PART
inlawrev-3047	185	34	be	be	AUX
inlawrev-3047	185	35	adequate	adequate	ADJ
inlawrev-3047	185	36	discus35	discus35	ADJ
inlawrev-3047	185	37	.	.	PUNCT
inlawrev-3047	186	1	salve	salve	PROPN
inlawrev-3047	186	2	regina	regina	PROPN
inlawrev-3047	186	3	college	college	PROPN
inlawrev-3047	186	4	v.	v.	PROPN
inlawrev-3047	186	5	russell	russell	PROPN
inlawrev-3047	186	6	,	,	PUNCT
inlawrev-3047	186	7	111	111	NUM
inlawrev-3047	186	8	s.	s.	PROPN
inlawrev-3047	186	9	ct	ct	PROPN
inlawrev-3047	186	10	.	.	PROPN
inlawrev-3047	186	11	1217	1217	NUM
inlawrev-3047	186	12	(	(	PUNCT
inlawrev-3047	186	13	1991	1991	NUM
inlawrev-3047	186	14	)	)	PUNCT
inlawrev-3047	186	15	.	.	PUNCT
inlawrev-3047	187	1	36	36	NUM
inlawrev-3047	187	2	.	.	PUNCT
inlawrev-3047	188	1	i	i	PRON
inlawrev-3047	188	2	d.	d.	PROPN
inlawrev-3047	188	3	at	at	ADP
inlawrev-3047	188	4	1221	1221	NUM
inlawrev-3047	188	5	.	.	PUNCT
inlawrev-3047	189	1	37	37	NUM
inlawrev-3047	189	2	.	.	PUNCT
inlawrev-3047	190	1	i	i	PRON
inlawrev-3047	190	2	d.	d.	PROPN
inlawrev-3047	190	3	(	(	PUNCT
inlawrev-3047	190	4	quoting	quote	VERB
inlawrev-3047	190	5	dan	dan	PROPN
inlawrev-3047	190	6	t.	t.	PROPN
inlawrev-3047	190	7	coenen	coenen	PROPN
inlawrev-3047	190	8	,	,	PUNCT
inlawrev-3047	190	9	to	to	PART
inlawrev-3047	190	10	deter	deter	VERB
inlawrev-3047	190	11	or	or	CCONJ
inlawrev-3047	190	12	not	not	PART
inlawrev-3047	190	13	to	to	PART
inlawrev-3047	190	14	deter	deter	VERB
inlawrev-3047	190	15	:	:	PUNCT
inlawrev-3047	190	16	a	a	DET
inlawrev-3047	190	17	study	study	NOUN
inlawrev-3047	190	18	of	of	ADP
inlawrev-3047	190	19	federal	federal	ADJ
inlawrev-3047	190	20	circuit	circuit	NOUN
inlawrev-3047	190	21	court	court	NOUN
inlawrev-3047	190	22	deterrence	deterrence	NOUN
inlawrev-3047	190	23	to	to	ADP
inlawrev-3047	190	24	district	district	NOUN
inlawrev-3047	190	25	court	court	NOUN
inlawrev-3047	190	26	rulings	ruling	NOUN
inlawrev-3047	190	27	on	on	ADP
inlawrev-3047	190	28	state	state	NOUN
inlawrev-3047	190	29	law	law	NOUN
inlawrev-3047	190	30	,	,	PUNCT
inlawrev-3047	190	31	73	73	NUM
inlawrev-3047	190	32	minn	minn	PROPN
inlawrev-3047	190	33	.	.	PUNCT
inlawrev-3047	191	1	l.	l.	PROPN
inlawrev-3047	191	2	rev	rev	PROPN
inlawrev-3047	191	3	.	.	PROPN
inlawrev-3047	191	4	899	899	NUM
inlawrev-3047	191	5	,	,	PUNCT
inlawrev-3047	191	6	923	923	NUM
inlawrev-3047	191	7	(	(	PUNCT
inlawrev-3047	191	8	1989	1989	NUM
inlawrev-3047	191	9	)	)	PUNCT
inlawrev-3047	191	10	)	)	PUNCT
inlawrev-3047	191	11	.	.	PUNCT
inlawrev-3047	192	1	38	38	NUM
inlawrev-3047	192	2	.	.	PUNCT
inlawrev-3047	193	1	i	i	PRON
inlawrev-3047	193	2	d.	d.	PROPN
inlawrev-3047	193	3	(	(	PUNCT
inlawrev-3047	193	4	citations	citation	NOUN
inlawrev-3047	193	5	omitted	omit	VERB
inlawrev-3047	193	6	)	)	PUNCT
inlawrev-3047	193	7	.	.	PUNCT
inlawrev-3047	194	1	1993	1993	NUM
inlawrev-3047	194	2	]	]	PUNCT
inlawrev-3047	194	3	tax	tax	NOUN
inlawrev-3047	194	4	1153	1153	NUM
inlawrev-3047	194	5	sion	sion	NOUN
inlawrev-3047	194	6	;	;	PUNCT
inlawrev-3047	194	7	without	without	ADP
inlawrev-3047	194	8	adequate	adequate	ADJ
inlawrev-3047	194	9	discussion	discussion	NOUN
inlawrev-3047	194	10	there	there	PRON
inlawrev-3047	194	11	can	can	AUX
inlawrev-3047	194	12	not	not	PART
inlawrev-3047	194	13	be	be	AUX
inlawrev-3047	194	14	that	that	DET
inlawrev-3047	194	15	fruitful	fruitful	ADJ
inlawrev-3047	194	16	interchange	interchange	NOUN
inlawrev-3047	194	17	of	of	ADP
inlawrev-3047	194	18	minds	mind	NOUN
inlawrev-3047	194	19	which	which	PRON
inlawrev-3047	194	20	is	be	AUX
inlawrev-3047	194	21	indispensable	indispensable	ADJ
inlawrev-3047	194	22	to	to	ADP
inlawrev-3047	194	23	thoughtful	thoughtful	ADJ
inlawrev-3047	194	24	,	,	PUNCT
inlawrev-3047	194	25	unhurried	unhurried	ADJ
inlawrev-3047	194	26	decision	decision	NOUN
inlawrev-3047	194	27	and	and	CCONJ
inlawrev-3047	194	28	its	its	PRON
inlawrev-3047	194	29	formulation	formulation	NOUN
inlawrev-3047	194	30	in	in	ADP
inlawrev-3047	194	31	learned	learn	VERB
inlawrev-3047	194	32	and	and	CCONJ
inlawrev-3047	194	33	impressive	impressive	ADJ
inlawrev-3047	194	34	opinions	opinion	NOUN
inlawrev-3047	194	35	.	.	PUNCT
inlawrev-3047	194	36	"	"	PUNCT
inlawrev-3047	195	1	39	39	NUM
inlawrev-3047	195	2	the	the	DET
inlawrev-3047	195	3	indiana	indiana	PROPN
inlawrev-3047	195	4	tax	tax	NOUN
inlawrev-3047	195	5	court	court	NOUN
inlawrev-3047	195	6	is	be	AUX
inlawrev-3047	195	7	not	not	PART
inlawrev-3047	195	8	as	as	SCONJ
inlawrev-3047	195	9	"	"	PUNCT
inlawrev-3047	195	10	hurried	hurry	VERB
inlawrev-3047	195	11	"	"	PUNCT
inlawrev-3047	195	12	a	a	DET
inlawrev-3047	195	13	place	place	NOUN
inlawrev-3047	195	14	as	as	ADP
inlawrev-3047	195	15	most	most	ADJ
inlawrev-3047	195	16	trial	trial	NOUN
inlawrev-3047	195	17	courts	court	NOUN
inlawrev-3047	195	18	,	,	PUNCT
inlawrev-3047	195	19	and	and	CCONJ
inlawrev-3047	195	20	there	there	PRON
inlawrev-3047	195	21	are	be	VERB
inlawrev-3047	195	22	fewer	few	ADJ
inlawrev-3047	195	23	trials	trial	NOUN
inlawrev-3047	195	24	in	in	ADP
inlawrev-3047	195	25	this	this	DET
inlawrev-3047	195	26	forum	forum	NOUN
inlawrev-3047	195	27	than	than	ADP
inlawrev-3047	195	28	in	in	ADP
inlawrev-3047	195	29	most	most	ADJ
inlawrev-3047	195	30	other	other	ADJ
inlawrev-3047	195	31	trial	trial	NOUN
inlawrev-3047	195	32	courts	court	NOUN
inlawrev-3047	195	33	.	.	PUNCT
inlawrev-3047	196	1	moreover	moreover	ADV
inlawrev-3047	196	2	,	,	PUNCT
inlawrev-3047	196	3	the	the	DET
inlawrev-3047	196	4	tax	tax	NOUN
inlawrev-3047	196	5	court	court	NOUN
inlawrev-3047	196	6	has	have	VERB
inlawrev-3047	196	7	the	the	DET
inlawrev-3047	196	8	benefit	benefit	NOUN
inlawrev-3047	196	9	of	of	ADP
inlawrev-3047	196	10	two	two	NUM
inlawrev-3047	196	11	law	law	NOUN
inlawrev-3047	196	12	clerks	clerk	NOUN
inlawrev-3047	196	13	,	,	PUNCT
inlawrev-3047	196	14	unlike	unlike	ADP
inlawrev-3047	196	15	most	most	ADJ
inlawrev-3047	196	16	state	state	NOUN
inlawrev-3047	196	17	trial	trial	NOUN
inlawrev-3047	196	18	courts	court	NOUN
inlawrev-3047	196	19	.	.	PUNCT
inlawrev-3047	197	1	nonetheless	nonetheless	ADV
inlawrev-3047	197	2	,	,	PUNCT
inlawrev-3047	197	3	there	there	PRON
inlawrev-3047	197	4	is	be	VERB
inlawrev-3047	197	5	some	some	DET
inlawrev-3047	197	6	merit	merit	NOUN
inlawrev-3047	197	7	to	to	ADP
inlawrev-3047	197	8	the	the	DET
inlawrev-3047	197	9	above	above	ADJ
inlawrev-3047	197	10	precepts	precept	NOUN
inlawrev-3047	197	11	in	in	ADP
inlawrev-3047	197	12	this	this	DET
inlawrev-3047	197	13	context	context	NOUN
inlawrev-3047	197	14	.	.	PUNCT
inlawrev-3047	198	1	in	in	ADP
inlawrev-3047	198	2	creating	create	VERB
inlawrev-3047	198	3	the	the	DET
inlawrev-3047	198	4	indiana	indiana	PROPN
inlawrev-3047	198	5	tax	tax	NOUN
inlawrev-3047	198	6	court	court	NOUN
inlawrev-3047	198	7	,	,	PUNCT
inlawrev-3047	198	8	it	it	PRON
inlawrev-3047	198	9	does	do	AUX
inlawrev-3047	198	10	not	not	PART
inlawrev-3047	198	11	appear	appear	VERB
inlawrev-3047	198	12	that	that	SCONJ
inlawrev-3047	198	13	the	the	DET
inlawrev-3047	198	14	legislature	legislature	NOUN
inlawrev-3047	198	15	intended	intend	VERB
inlawrev-3047	198	16	for	for	ADP
inlawrev-3047	198	17	the	the	DET
inlawrev-3047	198	18	tax	tax	NOUN
inlawrev-3047	198	19	court	court	NOUN
inlawrev-3047	198	20	to	to	PART
inlawrev-3047	198	21	be	be	AUX
inlawrev-3047	198	22	the	the	DET
inlawrev-3047	198	23	final	final	ADJ
inlawrev-3047	198	24	arbiter	arbiter	NOUN
inlawrev-3047	198	25	of	of	ADP
inlawrev-3047	198	26	tax	tax	NOUN
inlawrev-3047	198	27	matters	matter	NOUN
inlawrev-3047	198	28	.	.	PUNCT
inlawrev-3047	199	1	indeed	indeed	ADV
inlawrev-3047	199	2	,	,	PUNCT
inlawrev-3047	199	3	the	the	DET
inlawrev-3047	199	4	tax	tax	NOUN
inlawrev-3047	199	5	court	court	NOUN
inlawrev-3047	199	6	's	's	PART
inlawrev-3047	199	7	enabling	enable	VERB
inlawrev-3047	199	8	statute	statute	NOUN
inlawrev-3047	199	9	provides	provide	VERB
inlawrev-3047	199	10	that	that	PRON
inlawrev-3047	199	11	tax	tax	NOUN
inlawrev-3047	199	12	court	court	NOUN
inlawrev-3047	199	13	decisions	decision	NOUN
inlawrev-3047	199	14	"	"	PUNCT
inlawrev-3047	199	15	may	may	AUX
inlawrev-3047	199	16	be	be	AUX
inlawrev-3047	199	17	appealed	appeal	VERB
inlawrev-3047	199	18	directly	directly	ADV
inlawrev-3047	199	19	to	to	ADP
inlawrev-3047	199	20	the	the	DET
inlawrev-3047	199	21	supreme	supreme	PROPN
inlawrev-3047	199	22	court	court	PROPN
inlawrev-3047	199	23	.	.	PUNCT
inlawrev-3047	199	24	'	'	PUNCT
inlawrev-3047	200	1	'	'	PUNCT
inlawrev-3047	200	2	40	40	NUM
inlawrev-3047	200	3	moreover	moreover	ADV
inlawrev-3047	200	4	,	,	PUNCT
inlawrev-3047	200	5	it	it	PRON
inlawrev-3047	200	6	does	do	AUX
inlawrev-3047	200	7	not	not	PART
inlawrev-3047	200	8	appear	appear	VERB
inlawrev-3047	200	9	that	that	SCONJ
inlawrev-3047	200	10	indiana	indiana	PROPN
inlawrev-3047	200	11	's	's	PART
inlawrev-3047	200	12	founders	founder	NOUN
inlawrev-3047	200	13	intended	intend	VERB
inlawrev-3047	200	14	for	for	ADP
inlawrev-3047	200	15	trial	trial	NOUN
inlawrev-3047	200	16	court	court	NOUN
inlawrev-3047	200	17	decisions	decision	NOUN
inlawrev-3047	200	18	to	to	PART
inlawrev-3047	200	19	go	go	VERB
inlawrev-3047	200	20	unreviewed	unreviewed	ADJ
inlawrev-3047	200	21	,	,	PUNCT
inlawrev-3047	200	22	41	41	NUM
inlawrev-3047	200	23	because	because	SCONJ
inlawrev-3047	200	24	the	the	DET
inlawrev-3047	200	25	indiana	indiana	PROPN
inlawrev-3047	200	26	constitution	constitution	PROPN
inlawrev-3047	200	27	provides	provide	VERB
inlawrev-3047	200	28	the	the	DET
inlawrev-3047	200	29	"	"	PUNCT
inlawrev-3047	200	30	absolute	absolute	ADJ
inlawrev-3047	200	31	right	right	NOUN
inlawrev-3047	200	32	to	to	ADP
inlawrev-3047	200	33	one	one	NUM
inlawrev-3047	200	34	appeal	appeal	NOUN
inlawrev-3047	200	35	.	.	PUNCT
inlawrev-3047	201	1	"42	"42	PUNCT
inlawrev-3047	202	1	thus	thus	ADV
inlawrev-3047	202	2	,	,	PUNCT
inlawrev-3047	202	3	as	as	ADP
inlawrev-3047	202	4	a	a	DET
inlawrev-3047	202	5	matter	matter	NOUN
inlawrev-3047	202	6	of	of	ADP
inlawrev-3047	202	7	both	both	DET
inlawrev-3047	202	8	law	law	NOUN
inlawrev-3047	202	9	and	and	CCONJ
inlawrev-3047	202	10	policy	policy	NOUN
inlawrev-3047	202	11	,	,	PUNCT
inlawrev-3047	202	12	the	the	DET
inlawrev-3047	202	13	authors	author	NOUN
inlawrev-3047	202	14	of	of	ADP
inlawrev-3047	202	15	this	this	DET
inlawrev-3047	202	16	article	article	NOUN
inlawrev-3047	202	17	submit	submit	VERB
inlawrev-3047	202	18	that	that	SCONJ
inlawrev-3047	202	19	the	the	DET
inlawrev-3047	202	20	indiana	indiana	PROPN
inlawrev-3047	202	21	supreme	supreme	PROPN
inlawrev-3047	202	22	court	court	PROPN
inlawrev-3047	202	23	should	should	AUX
inlawrev-3047	202	24	carefully	carefully	ADV
inlawrev-3047	202	25	consider	consider	VERB
inlawrev-3047	202	26	all	all	DET
inlawrev-3047	202	27	petitions	petition	NOUN
inlawrev-3047	202	28	for	for	ADP
inlawrev-3047	202	29	review	review	NOUN
inlawrev-3047	202	30	under	under	ADP
inlawrev-3047	202	31	appellate	appellate	ADJ
inlawrev-3047	202	32	rule	rule	NOUN
inlawrev-3047	202	33	18	18	NUM
inlawrev-3047	202	34	.	.	PUNCT
inlawrev-3047	203	1	when	when	SCONJ
inlawrev-3047	203	2	review	review	NOUN
inlawrev-3047	203	3	is	be	AUX
inlawrev-3047	203	4	granted	grant	VERB
inlawrev-3047	203	5	,	,	PUNCT
inlawrev-3047	203	6	the	the	DET
inlawrev-3047	203	7	indiana	indiana	PROPN
inlawrev-3047	203	8	supreme	supreme	PROPN
inlawrev-3047	203	9	court	court	PROPN
inlawrev-3047	203	10	should	should	AUX
inlawrev-3047	203	11	render	render	VERB
inlawrev-3047	203	12	a	a	DET
inlawrev-3047	203	13	full	full	ADJ
inlawrev-3047	203	14	opinion	opinion	NOUN
inlawrev-3047	203	15	in	in	ADP
inlawrev-3047	203	16	its	its	PRON
inlawrev-3047	203	17	role	role	NOUN
inlawrev-3047	203	18	as	as	ADP
inlawrev-3047	203	19	the	the	DET
inlawrev-3047	203	20	final	final	ADJ
inlawrev-3047	203	21	arbiter	arbiter	NOUN
inlawrev-3047	203	22	of	of	ADP
inlawrev-3047	203	23	indiana	indiana	PROPN
inlawrev-3047	203	24	tax	tax	PROPN
inlawrev-3047	203	25	law	law	NOUN
inlawrev-3047	203	26	.	.	PUNCT
inlawrev-3047	204	1	it	it	PRON
inlawrev-3047	204	2	is	be	AUX
inlawrev-3047	204	3	further	far	ADV
inlawrev-3047	204	4	submitted	submit	VERB
inlawrev-3047	204	5	that	that	SCONJ
inlawrev-3047	204	6	the	the	DET
inlawrev-3047	204	7	indiana	indiana	PROPN
inlawrev-3047	204	8	court	court	PROPN
inlawrev-3047	204	9	of	of	ADP
inlawrev-3047	204	10	appeals	appeal	NOUN
inlawrev-3047	204	11	should	should	AUX
inlawrev-3047	204	12	not	not	PART
inlawrev-3047	204	13	take	take	VERB
inlawrev-3047	204	14	over	over	ADP
inlawrev-3047	204	15	this	this	DET
inlawrev-3047	204	16	role	role	NOUN
inlawrev-3047	204	17	,	,	PUNCT
inlawrev-3047	204	18	because	because	SCONJ
inlawrev-3047	204	19	this	this	PRON
inlawrev-3047	204	20	would	would	AUX
inlawrev-3047	204	21	only	only	ADV
inlawrev-3047	204	22	add	add	VERB
inlawrev-3047	204	23	an	an	DET
inlawrev-3047	204	24	additional	additional	ADJ
inlawrev-3047	204	25	layer	layer	NOUN
inlawrev-3047	204	26	of	of	ADP
inlawrev-3047	204	27	delay	delay	NOUN
inlawrev-3047	204	28	and	and	CCONJ
inlawrev-3047	204	29	expense	expense	NOUN
inlawrev-3047	204	30	.	.	PUNCT
inlawrev-3047	205	1	ii	ii	PROPN
inlawrev-3047	205	2	.	.	PUNCT
inlawrev-3047	206	1	substantive	substantive	ADJ
inlawrev-3047	206	2	issues	issue	NOUN
inlawrev-3047	206	3	a.	a.	NOUN
inlawrev-3047	206	4	income	income	NOUN
inlawrev-3047	206	5	taxes	taxis	NOUN
inlawrev-3047	206	6	in	in	ADP
inlawrev-3047	206	7	f.a	f.a	PROPN
inlawrev-3047	206	8	.	.	PROPN
inlawrev-3047	206	9	wilhelm	wilhelm	PROPN
inlawrev-3047	206	10	construction	construction	PROPN
inlawrev-3047	206	11	v.	v.	PROPN
inlawrev-3047	206	12	indiana	indiana	PROPN
inlawrev-3047	206	13	department	department	PROPN
inlawrev-3047	206	14	of	of	ADP
inlawrev-3047	206	15	state	state	PROPN
inlawrev-3047	206	16	revenue^	revenue^	VERB
inlawrev-3047	206	17	the	the	DET
inlawrev-3047	206	18	indiana	indiana	PROPN
inlawrev-3047	206	19	tax	tax	PROPN
inlawrev-3047	206	20	court	court	NOUN
inlawrev-3047	206	21	held	hold	VERB
inlawrev-3047	206	22	that	that	SCONJ
inlawrev-3047	206	23	built	build	VERB
inlawrev-3047	206	24	-	-	PUNCT
inlawrev-3047	206	25	in	in	ADP
inlawrev-3047	206	26	gains	gain	NOUN
inlawrev-3047	206	27	recognizable	recognizable	ADJ
inlawrev-3047	206	28	for	for	ADP
inlawrev-3047	206	29	federal	federal	ADJ
inlawrev-3047	206	30	income	income	NOUN
inlawrev-3047	206	31	tax	tax	NOUN
inlawrev-3047	206	32	purposes	purpose	NOUN
inlawrev-3047	206	33	when	when	SCONJ
inlawrev-3047	206	34	a	a	DET
inlawrev-3047	206	35	c	c	NOUN
inlawrev-3047	206	36	corporation	corporation	NOUN
inlawrev-3047	206	37	elects	elect	NOUN
inlawrev-3047	206	38	s	s	PART
inlawrev-3047	206	39	corporation	corporation	NOUN
inlawrev-3047	206	40	status	status	NOUN
inlawrev-3047	206	41	are	be	AUX
inlawrev-3047	206	42	not	not	PART
inlawrev-3047	206	43	taxable	taxable	ADJ
inlawrev-3047	206	44	under	under	ADP
inlawrev-3047	206	45	indiana	indiana	PROPN
inlawrev-3047	206	46	's	's	PART
inlawrev-3047	206	47	adjusted	adjust	VERB
inlawrev-3047	206	48	gross	gross	ADJ
inlawrev-3047	206	49	income	income	NOUN
inlawrev-3047	206	50	tax	tax	NOUN
inlawrev-3047	206	51	and	and	CCONJ
inlawrev-3047	206	52	supplemental	supplemental	ADJ
inlawrev-3047	206	53	income	income	NOUN
inlawrev-3047	206	54	tax	tax	NOUN
inlawrev-3047	206	55	imposed	impose	VERB
inlawrev-3047	206	56	on	on	ADP
inlawrev-3047	206	57	corporations.44	corporations.44	NOUN
inlawrev-3047	206	58	under	under	ADP
inlawrev-3047	206	59	federal	federal	ADJ
inlawrev-3047	206	60	tax	tax	NOUN
inlawrev-3047	206	61	laws	law	NOUN
inlawrev-3047	206	62	,	,	PUNCT
inlawrev-3047	206	63	such	such	ADJ
inlawrev-3047	206	64	built	build	VERB
inlawrev-3047	206	65	-	-	PUNCT
inlawrev-3047	206	66	in	in	ADP
inlawrev-3047	206	67	gains	gain	NOUN
inlawrev-3047	206	68	are	be	AUX
inlawrev-3047	206	69	taxable	taxable	ADJ
inlawrev-3047	206	70	,	,	PUNCT
inlawrev-3047	206	71	and	and	CCONJ
inlawrev-3047	206	72	the	the	DET
inlawrev-3047	206	73	taxpayer	taxpayer	NOUN
inlawrev-3047	206	74	here	here	ADV
inlawrev-3047	206	75	had	have	AUX
inlawrev-3047	206	76	reported	report	VERB
inlawrev-3047	206	77	and	and	CCONJ
inlawrev-3047	206	78	paid	pay	VERB
inlawrev-3047	206	79	those	those	DET
inlawrev-3047	206	80	gains	gain	NOUN
inlawrev-3047	206	81	on	on	ADP
inlawrev-3047	206	82	its	its	PRON
inlawrev-3047	206	83	federal	federal	ADJ
inlawrev-3047	206	84	return	return	NOUN
inlawrev-3047	206	85	.	.	PUNCT
inlawrev-3047	207	1	it	it	PRON
inlawrev-3047	207	2	did	do	AUX
inlawrev-3047	207	3	not	not	PART
inlawrev-3047	207	4	report	report	VERB
inlawrev-3047	207	5	or	or	CCONJ
inlawrev-3047	207	6	pay	pay	VERB
inlawrev-3047	207	7	such	such	ADJ
inlawrev-3047	207	8	built	build	VERB
inlawrev-3047	207	9	-	-	PUNCT
inlawrev-3047	207	10	in	in	ADP
inlawrev-3047	207	11	gains	gain	NOUN
inlawrev-3047	207	12	,	,	PUNCT
inlawrev-3047	207	13	however	however	ADV
inlawrev-3047	207	14	,	,	PUNCT
inlawrev-3047	207	15	in	in	ADP
inlawrev-3047	207	16	its	its	PRON
inlawrev-3047	207	17	indiana	indiana	PROPN
inlawrev-3047	207	18	tax	tax	NOUN
inlawrev-3047	207	19	return	return	NOUN
inlawrev-3047	207	20	.	.	PUNCT
inlawrev-3047	208	1	the	the	DET
inlawrev-3047	208	2	dispute	dispute	NOUN
inlawrev-3047	208	3	centered	center	VERB
inlawrev-3047	208	4	on	on	ADP
inlawrev-3047	208	5	two	two	NUM
inlawrev-3047	208	6	indiana	indiana	PROPN
inlawrev-3047	208	7	tax	tax	NOUN
inlawrev-3047	208	8	statutes	statute	NOUN
inlawrev-3047	208	9	.	.	PUNCT
inlawrev-3047	209	1	first	first	ADV
inlawrev-3047	209	2	,	,	PUNCT
inlawrev-3047	209	3	indiana	indiana	PROPN
inlawrev-3047	209	4	code	code	PROPN
inlawrev-3047	209	5	section	section	NOUN
inlawrev-3047	209	6	6	6	NUM
inlawrev-3047	209	7	-	-	SYM
inlawrev-3047	209	8	3	3	NUM
inlawrev-3047	209	9	-	-	PUNCT
inlawrev-3047	209	10	2	2	NUM
inlawrev-3047	209	11	-	-	SYM
inlawrev-3047	209	12	2.8	2.8	NUM
inlawrev-3047	209	13	states	state	NOUN
inlawrev-3047	209	14	:	:	PUNCT
inlawrev-3047	209	15	39	39	NUM
inlawrev-3047	209	16	.	.	PUNCT
inlawrev-3047	210	1	i	i	PRON
inlawrev-3047	210	2	d.	d.	PROPN
inlawrev-3047	210	3	(	(	PUNCT
inlawrev-3047	210	4	quoting	quote	VERB
inlawrev-3047	210	5	dick	dick	PROPN
inlawrev-3047	210	6	v.	v.	PROPN
inlawrev-3047	210	7	new	new	PROPN
inlawrev-3047	210	8	york	york	PROPN
inlawrev-3047	210	9	life	life	PROPN
inlawrev-3047	210	10	ins	ins	PROPN
inlawrev-3047	210	11	.	.	PUNCT
inlawrev-3047	210	12	co.	co.	PROPN
inlawrev-3047	210	13	,	,	PUNCT
inlawrev-3047	210	14	359	359	NUM
inlawrev-3047	210	15	u.s	u.s	PROPN
inlawrev-3047	210	16	.	.	PROPN
inlawrev-3047	210	17	437	437	NUM
inlawrev-3047	210	18	,	,	PUNCT
inlawrev-3047	210	19	458	458	NUM
inlawrev-3047	210	20	-	-	SYM
inlawrev-3047	210	21	59	59	NUM
inlawrev-3047	210	22	(	(	PUNCT
inlawrev-3047	210	23	1959	1959	NUM
inlawrev-3047	210	24	)	)	PUNCT
inlawrev-3047	210	25	(	(	PUNCT
inlawrev-3047	210	26	dissenting	dissent	VERB
inlawrev-3047	210	27	opinion	opinion	NOUN
inlawrev-3047	210	28	)	)	PUNCT
inlawrev-3047	210	29	)	)	PUNCT
inlawrev-3047	210	30	.	.	PUNCT
inlawrev-3047	211	1	40	40	NUM
inlawrev-3047	211	2	.	.	PUNCT
inlawrev-3047	212	1	ind	ind	PROPN
inlawrev-3047	212	2	.	.	PUNCT
inlawrev-3047	213	1	code	code	PROPN
inlawrev-3047	213	2	§	§	PROPN
inlawrev-3047	213	3	33	33	NUM
inlawrev-3047	213	4	-	-	SYM
inlawrev-3047	213	5	3	3	NUM
inlawrev-3047	213	6	-	-	SYM
inlawrev-3047	213	7	5	5	NUM
inlawrev-3047	213	8	-	-	SYM
inlawrev-3047	213	9	15	15	NUM
inlawrev-3047	213	10	(	(	PUNCT
inlawrev-3047	213	11	1988	1988	NUM
inlawrev-3047	213	12	)	)	PUNCT
inlawrev-3047	213	13	.	.	PUNCT
inlawrev-3047	214	1	41	41	NUM
inlawrev-3047	214	2	.	.	PUNCT
inlawrev-3047	215	1	ind	ind	PROPN
inlawrev-3047	215	2	.	.	PUNCT
inlawrev-3047	216	1	const	const	PROPN
inlawrev-3047	216	2	,	,	PUNCT
inlawrev-3047	216	3	art	art	NOUN
inlawrev-3047	216	4	.	.	PUNCT
inlawrev-3047	217	1	vii	vii	PROPN
inlawrev-3047	217	2	,	,	PUNCT
inlawrev-3047	217	3	§	§	PROPN
inlawrev-3047	217	4	§	§	PROPN
inlawrev-3047	217	5	4	4	NUM
inlawrev-3047	217	6	,	,	PUNCT
inlawrev-3047	217	7	6	6	NUM
inlawrev-3047	217	8	.	.	NOUN
inlawrev-3047	217	9	42	42	NUM
inlawrev-3047	217	10	.	.	PUNCT
inlawrev-3047	218	1	i	i	PRON
inlawrev-3047	218	2	d.	d.	PROPN
inlawrev-3047	218	3	art	art	PROPN
inlawrev-3047	218	4	.	.	PUNCT
inlawrev-3047	219	1	vii	vii	PROPN
inlawrev-3047	219	2	,	,	PUNCT
inlawrev-3047	219	3	§	§	PROPN
inlawrev-3047	219	4	6	6	NUM
inlawrev-3047	219	5	.	.	NOUN
inlawrev-3047	219	6	43	43	NUM
inlawrev-3047	219	7	.	.	PUNCT
inlawrev-3047	220	1	586	586	NUM
inlawrev-3047	220	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	220	3	953	953	NUM
inlawrev-3047	220	4	(	(	PUNCT
inlawrev-3047	220	5	ind	ind	NOUN
inlawrev-3047	220	6	.	.	PUNCT
inlawrev-3047	221	1	t.c	t.c	PROPN
inlawrev-3047	221	2	.	.	PROPN
inlawrev-3047	221	3	1992	1992	NUM
inlawrev-3047	221	4	)	)	PUNCT
inlawrev-3047	221	5	.	.	PUNCT
inlawrev-3047	222	1	44	44	NUM
inlawrev-3047	222	2	.	.	PUNCT
inlawrev-3047	223	1	i	i	PRON
inlawrev-3047	223	2	d.	d.	PROPN
inlawrev-3047	223	3	at	at	ADP
inlawrev-3047	223	4	956	956	NUM
inlawrev-3047	223	5	.	.	PUNCT
inlawrev-3047	223	6	1154	1154	NUM
inlawrev-3047	224	1	indiana	indiana	PROPN
inlawrev-3047	224	2	law	law	PROPN
inlawrev-3047	224	3	review	review	NOUN
inlawrev-3047	225	1	[	[	X
inlawrev-3047	225	2	vol	vol	NOUN
inlawrev-3047	225	3	.	.	PUNCT
inlawrev-3047	225	4	26:1145	26:1145	NUM
inlawrev-3047	225	5	notwithstanding	notwithstanding	ADP
inlawrev-3047	225	6	any	any	DET
inlawrev-3047	225	7	provision	provision	NOUN
inlawrev-3047	225	8	of	of	ADP
inlawrev-3047	225	9	ic	ic	PROPN
inlawrev-3047	225	10	6	6	NUM
inlawrev-3047	225	11	-	-	SYM
inlawrev-3047	225	12	3	3	NUM
inlawrev-3047	225	13	-	-	SYM
inlawrev-3047	225	14	1	1	NUM
inlawrev-3047	225	15	through	through	ADP
inlawrev-3047	225	16	ic	ic	PROPN
inlawrev-3047	225	17	6	6	NUM
inlawrev-3047	225	18	-	-	SYM
inlawrev-3047	225	19	3	3	NUM
inlawrev-3047	225	20	-	-	SYM
inlawrev-3047	225	21	7	7	NUM
inlawrev-3047	225	22	,	,	PUNCT
inlawrev-3047	225	23	there	there	PRON
inlawrev-3047	225	24	shall	shall	AUX
inlawrev-3047	225	25	be	be	AUX
inlawrev-3047	225	26	no	no	DET
inlawrev-3047	225	27	tax	tax	NOUN
inlawrev-3047	225	28	on	on	ADP
inlawrev-3047	225	29	the	the	DET
inlawrev-3047	225	30	adjusted	adjust	VERB
inlawrev-3047	225	31	gross	gross	ADJ
inlawrev-3047	225	32	income	income	NOUN
inlawrev-3047	225	33	of	of	ADP
inlawrev-3047	225	34	the	the	DET
inlawrev-3047	225	35	following	following	NOUN
inlawrev-3047	225	36	:	:	PUNCT
inlawrev-3047	225	37	(	(	PUNCT
inlawrev-3047	225	38	2	2	X
inlawrev-3047	225	39	)	)	PUNCT
inlawrev-3047	225	40	any	any	DET
inlawrev-3047	225	41	corporation	corporation	NOUN
inlawrev-3047	225	42	which	which	PRON
inlawrev-3047	225	43	is	be	AUX
inlawrev-3047	225	44	exempt	exempt	ADJ
inlawrev-3047	225	45	from	from	ADP
inlawrev-3047	225	46	income	income	NOUN
inlawrev-3047	225	47	tax	tax	NOUN
inlawrev-3047	225	48	under	under	ADP
inlawrev-3047	225	49	section	section	NOUN
inlawrev-3047	225	50	1363	1363	NUM
inlawrev-3047	225	51	of	of	ADP
inlawrev-3047	225	52	the	the	DET
inlawrev-3047	225	53	internal	internal	ADJ
inlawrev-3047	225	54	revenue	revenue	NOUN
inlawrev-3047	225	55	code	code	NOUN
inlawrev-3047	226	1	[	[	X
inlawrev-3047	226	2	subchapter	subchapter	NOUN
inlawrev-3047	226	3	s	s	PART
inlawrev-3047	226	4	corporations].45	corporations].45	NOUN
inlawrev-3047	226	5	second	second	NOUN
inlawrev-3047	226	6	,	,	PUNCT
inlawrev-3047	226	7	indiana	indiana	PROPN
inlawrev-3047	226	8	code	code	PROPN
inlawrev-3047	226	9	section	section	NOUN
inlawrev-3047	226	10	6	6	NUM
inlawrev-3047	226	11	-	-	SYM
inlawrev-3047	226	12	3	3	NUM
inlawrev-3047	226	13	-	-	PUNCT
inlawrev-3047	226	14	1	1	NUM
inlawrev-3047	226	15	-	-	SYM
inlawrev-3047	226	16	17	17	NUM
inlawrev-3047	226	17	states	state	NOUN
inlawrev-3047	226	18	:	:	PUNCT
inlawrev-3047	226	19	whenever	whenever	SCONJ
inlawrev-3047	226	20	the	the	DET
inlawrev-3047	226	21	internal	internal	ADJ
inlawrev-3047	226	22	revenue	revenue	NOUN
inlawrev-3047	226	23	code	code	NOUN
inlawrev-3047	226	24	is	be	AUX
inlawrev-3047	226	25	mentioned	mention	VERB
inlawrev-3047	226	26	in	in	ADP
inlawrev-3047	226	27	this	this	DET
inlawrev-3047	226	28	article	article	NOUN
inlawrev-3047	226	29	,	,	PUNCT
inlawrev-3047	226	30	the	the	DET
inlawrev-3047	226	31	particular	particular	ADJ
inlawrev-3047	226	32	provisions	provision	NOUN
inlawrev-3047	226	33	which	which	PRON
inlawrev-3047	226	34	are	be	AUX
inlawrev-3047	226	35	referred	refer	VERB
inlawrev-3047	226	36	to	to	ADP
inlawrev-3047	226	37	,	,	PUNCT
inlawrev-3047	226	38	together	together	ADV
inlawrev-3047	226	39	with	with	ADP
inlawrev-3047	226	40	all	all	DET
inlawrev-3047	226	41	other	other	ADJ
inlawrev-3047	226	42	provisions	provision	NOUN
inlawrev-3047	226	43	of	of	ADP
inlawrev-3047	226	44	the	the	DET
inlawrev-3047	226	45	internal	internal	ADJ
inlawrev-3047	226	46	revenue	revenue	NOUN
inlawrev-3047	226	47	code	code	NOUN
inlawrev-3047	226	48	.	.	PUNCT
inlawrev-3047	226	49	.	.	PUNCT
inlawrev-3047	226	50	.	.	PUNCT
inlawrev-3047	227	1	having	have	VERB
inlawrev-3047	227	2	any	any	DET
inlawrev-3047	227	3	pertinency	pertinency	NOUN
inlawrev-3047	227	4	to	to	ADP
inlawrev-3047	227	5	the	the	DET
inlawrev-3047	227	6	provisions	provision	NOUN
inlawrev-3047	227	7	specifically	specifically	ADV
inlawrev-3047	227	8	mentioned	mention	VERB
inlawrev-3047	227	9	,	,	PUNCT
inlawrev-3047	227	10	shall	shall	AUX
inlawrev-3047	227	11	be	be	AUX
inlawrev-3047	227	12	regarded	regard	VERB
inlawrev-3047	227	13	as	as	SCONJ
inlawrev-3047	227	14	incorporated	incorporate	VERB
inlawrev-3047	227	15	in	in	ADP
inlawrev-3047	227	16	this	this	DET
inlawrev-3047	227	17	article	article	NOUN
inlawrev-3047	227	18	by	by	ADP
inlawrev-3047	227	19	the	the	DET
inlawrev-3047	227	20	reference	reference	NOUN
inlawrev-3047	227	21	and	and	CCONJ
inlawrev-3047	227	22	shall	shall	AUX
inlawrev-3047	227	23	have	have	VERB
inlawrev-3047	227	24	the	the	DET
inlawrev-3047	227	25	same	same	ADJ
inlawrev-3047	227	26	force	force	NOUN
inlawrev-3047	227	27	and	and	CCONJ
inlawrev-3047	227	28	effect	effect	NOUN
inlawrev-3047	227	29	as	as	SCONJ
inlawrev-3047	227	30	though	though	SCONJ
inlawrev-3047	227	31	fully	fully	ADV
inlawrev-3047	227	32	set	set	VERB
inlawrev-3047	227	33	forth	forth	ADP
inlawrev-3047	227	34	in	in	ADP
inlawrev-3047	227	35	this	this	DET
inlawrev-3047	227	36	article	article	NOUN
inlawrev-3047	227	37	.	.	PUNCT
inlawrev-3047	228	1	46	46	NUM
inlawrev-3047	229	1	the	the	DET
inlawrev-3047	229	2	tension	tension	NOUN
inlawrev-3047	229	3	in	in	ADP
inlawrev-3047	229	4	the	the	DET
inlawrev-3047	229	5	wilhelm	wilhelm	PROPN
inlawrev-3047	229	6	case	case	NOUN
inlawrev-3047	229	7	stemmed	stem	VERB
inlawrev-3047	229	8	from	from	ADP
inlawrev-3047	229	9	apparent	apparent	ADJ
inlawrev-3047	229	10	conflict	conflict	NOUN
inlawrev-3047	229	11	between	between	ADP
inlawrev-3047	229	12	the	the	DET
inlawrev-3047	229	13	former	former	ADJ
inlawrev-3047	229	14	provision	provision	NOUN
inlawrev-3047	229	15	's	's	PART
inlawrev-3047	229	16	exemption	exemption	NOUN
inlawrev-3047	229	17	of	of	ADP
inlawrev-3047	229	18	indiana	indiana	PROPN
inlawrev-3047	229	19	income	income	NOUN
inlawrev-3047	229	20	taxation	taxation	NOUN
inlawrev-3047	229	21	on	on	ADP
inlawrev-3047	229	22	s	s	PART
inlawrev-3047	229	23	corporations	corporation	NOUN
inlawrev-3047	229	24	and	and	CCONJ
inlawrev-3047	229	25	the	the	DET
inlawrev-3047	229	26	latter	latter	ADJ
inlawrev-3047	229	27	provision	provision	NOUN
inlawrev-3047	229	28	's	's	PART
inlawrev-3047	229	29	incorporation	incorporation	NOUN
inlawrev-3047	229	30	by	by	ADP
inlawrev-3047	229	31	reference	reference	NOUN
inlawrev-3047	229	32	of	of	ADP
inlawrev-3047	229	33	all	all	DET
inlawrev-3047	229	34	internal	internal	ADJ
inlawrev-3047	229	35	revenue	revenue	NOUN
inlawrev-3047	229	36	code	code	NOUN
inlawrev-3047	229	37	provisions	provision	NOUN
inlawrev-3047	229	38	,	,	PUNCT
inlawrev-3047	229	39	which	which	PRON
inlawrev-3047	229	40	would	would	AUX
inlawrev-3047	229	41	thus	thus	ADV
inlawrev-3047	229	42	include	include	VERB
inlawrev-3047	229	43	i.r.c	i.r.c	NOUN
inlawrev-3047	229	44	.	.	PUNCT
inlawrev-3047	230	1	§	§	PROPN
inlawrev-3047	230	2	1374	1374	NUM
inlawrev-3047	230	3	,	,	PUNCT
inlawrev-3047	230	4	which	which	PRON
inlawrev-3047	230	5	taxes	tax	VERB
inlawrev-3047	230	6	such	such	ADJ
inlawrev-3047	230	7	built	build	VERB
inlawrev-3047	230	8	-	-	PUNCT
inlawrev-3047	230	9	in	in	ADP
inlawrev-3047	230	10	gains	gain	NOUN
inlawrev-3047	230	11	.	.	PUNCT
inlawrev-3047	231	1	judge	judge	PROPN
inlawrev-3047	231	2	fisher	fisher	PROPN
inlawrev-3047	231	3	resolved	resolve	VERB
inlawrev-3047	231	4	this	this	DET
inlawrev-3047	231	5	conflict	conflict	NOUN
inlawrev-3047	231	6	in	in	ADP
inlawrev-3047	231	7	favor	favor	NOUN
inlawrev-3047	231	8	of	of	ADP
inlawrev-3047	231	9	the	the	DET
inlawrev-3047	231	10	taxpayer	taxpayer	NOUN
inlawrev-3047	231	11	,	,	PUNCT
inlawrev-3047	231	12	reasoning	reason	VERB
inlawrev-3047	231	13	that	that	SCONJ
inlawrev-3047	231	14	the	the	DET
inlawrev-3047	231	15	former	former	ADJ
inlawrev-3047	231	16	provision	provision	NOUN
inlawrev-3047	231	17	was	be	AUX
inlawrev-3047	231	18	clear	clear	ADJ
inlawrev-3047	231	19	that	that	SCONJ
inlawrev-3047	231	20	s	s	VERB
inlawrev-3047	231	21	corporations	corporation	NOUN
inlawrev-3047	231	22	are	be	AUX
inlawrev-3047	231	23	not	not	PART
inlawrev-3047	231	24	to	to	PART
inlawrev-3047	231	25	pay	pay	VERB
inlawrev-3047	231	26	any	any	DET
inlawrev-3047	231	27	indiana	indiana	PROPN
inlawrev-3047	231	28	income	income	NOUN
inlawrev-3047	231	29	tax.47	tax.47	PROPN
inlawrev-3047	231	30	indeed	indeed	ADV
inlawrev-3047	231	31	,	,	PUNCT
inlawrev-3047	231	32	the	the	DET
inlawrev-3047	231	33	former	former	ADJ
inlawrev-3047	231	34	provision	provision	NOUN
inlawrev-3047	231	35	specifically	specifically	ADV
inlawrev-3047	231	36	states	state	VERB
inlawrev-3047	231	37	that	that	SCONJ
inlawrev-3047	231	38	this	this	DET
inlawrev-3047	231	39	rule	rule	NOUN
inlawrev-3047	231	40	applies	apply	VERB
inlawrev-3047	231	41	,	,	PUNCT
inlawrev-3047	231	42	'	'	PUNCT
inlawrev-3047	231	43	'	'	PUNCT
inlawrev-3047	232	1	[	[	X
inlawrev-3047	232	2	n]otwithstanding	n]otwithstande	VERB
inlawrev-3047	232	3	any	any	DET
inlawrev-3047	232	4	provision	provision	NOUN
inlawrev-3047	232	5	of	of	ADP
inlawrev-3047	232	6	ic	ic	PROPN
inlawrev-3047	232	7	6	6	NUM
inlawrev-3047	232	8	-	-	SYM
inlawrev-3047	232	9	3	3	NUM
inlawrev-3047	232	10	-	-	SYM
inlawrev-3047	232	11	1	1	NUM
inlawrev-3047	232	12	through	through	ADP
inlawrev-3047	232	13	ic	ic	PROPN
inlawrev-3047	232	14	6	6	NUM
inlawrev-3047	232	15	-	-	SYM
inlawrev-3047	232	16	3	3	NUM
inlawrev-3047	232	17	-	-	SYM
inlawrev-3047	232	18	7	7	NUM
inlawrev-3047	232	19	.	.	PUNCT
inlawrev-3047	232	20	"	"	PUNCT
inlawrev-3047	232	21	48	48	NUM
inlawrev-3047	232	22	because	because	SCONJ
inlawrev-3047	232	23	the	the	DET
inlawrev-3047	232	24	incorporation	incorporation	NOUN
inlawrev-3047	232	25	provision	provision	NOUN
inlawrev-3047	232	26	of	of	ADP
inlawrev-3047	232	27	indiana	indiana	PROPN
inlawrev-3047	232	28	code	code	PROPN
inlawrev-3047	232	29	section	section	NOUN
inlawrev-3047	232	30	6	6	NUM
inlawrev-3047	232	31	-	-	SYM
inlawrev-3047	232	32	3	3	NUM
inlawrev-3047	232	33	-	-	PUNCT
inlawrev-3047	232	34	1	1	NUM
inlawrev-3047	232	35	-	-	SYM
inlawrev-3047	232	36	17	17	NUM
inlawrev-3047	232	37	is	be	AUX
inlawrev-3047	232	38	,	,	PUNCT
inlawrev-3047	232	39	of	of	ADP
inlawrev-3047	232	40	course	course	NOUN
inlawrev-3047	232	41	,	,	PUNCT
inlawrev-3047	232	42	included	include	VERB
inlawrev-3047	232	43	within	within	ADP
inlawrev-3047	232	44	indiana	indiana	PROPN
inlawrev-3047	232	45	code	code	PROPN
inlawrev-3047	232	46	6	6	NUM
inlawrev-3047	232	47	-	-	SYM
inlawrev-3047	232	48	3	3	NUM
inlawrev-3047	232	49	-	-	SYM
inlawrev-3047	232	50	1	1	NUM
inlawrev-3047	232	51	,	,	PUNCT
inlawrev-3047	232	52	the	the	DET
inlawrev-3047	232	53	statutory	statutory	ADJ
inlawrev-3047	232	54	scheme	scheme	NOUN
inlawrev-3047	232	55	is	be	AUX
inlawrev-3047	232	56	clear	clear	ADJ
inlawrev-3047	232	57	that	that	SCONJ
inlawrev-3047	232	58	s	s	VERB
inlawrev-3047	232	59	corporations	corporation	NOUN
inlawrev-3047	232	60	are	be	AUX
inlawrev-3047	232	61	not	not	PART
inlawrev-3047	232	62	to	to	PART
inlawrev-3047	232	63	pay	pay	VERB
inlawrev-3047	232	64	income	income	NOUN
inlawrev-3047	232	65	tax	tax	NOUN
inlawrev-3047	232	66	.	.	PUNCT
inlawrev-3047	233	1	b.	b.	PROPN
inlawrev-3047	233	2	property	property	NOUN
inlawrev-3047	233	3	tax	tax	NOUN
inlawrev-3047	233	4	sales	sale	NOUN
inlawrev-3047	233	5	in	in	ADP
inlawrev-3047	233	6	smith	smith	PROPN
inlawrev-3047	233	7	v.	v.	PROPN
inlawrev-3047	233	8	breeding*9	breeding*9	PROPN
inlawrev-3047	233	9	the	the	DET
inlawrev-3047	233	10	indiana	indiana	PROPN
inlawrev-3047	233	11	court	court	PROPN
inlawrev-3047	233	12	of	of	ADP
inlawrev-3047	233	13	appeals	appeals	PROPN
inlawrev-3047	233	14	addressed	address	VERB
inlawrev-3047	233	15	the	the	DET
inlawrev-3047	233	16	consequences	consequence	NOUN
inlawrev-3047	233	17	of	of	ADP
inlawrev-3047	233	18	a	a	DET
inlawrev-3047	233	19	county	county	NOUN
inlawrev-3047	233	20	auditor	auditor	NOUN
inlawrev-3047	233	21	's	's	PART
inlawrev-3047	233	22	failure	failure	NOUN
inlawrev-3047	233	23	to	to	PART
inlawrev-3047	233	24	record	record	VERB
inlawrev-3047	233	25	a	a	DET
inlawrev-3047	233	26	warranty	warranty	NOUN
inlawrev-3047	233	27	deed	deed	NOUN
inlawrev-3047	233	28	for	for	ADP
inlawrev-3047	233	29	personal	personal	ADJ
inlawrev-3047	233	30	property	property	NOUN
inlawrev-3047	233	31	.	.	PUNCT
inlawrev-3047	234	1	smith	smith	PROPN
inlawrev-3047	234	2	had	have	AUX
inlawrev-3047	234	3	purchased	purchase	VERB
inlawrev-3047	234	4	fifty	fifty	NUM
inlawrev-3047	234	5	-	-	PUNCT
inlawrev-3047	234	6	eight	eight	NUM
inlawrev-3047	234	7	acres	acre	NOUN
inlawrev-3047	234	8	of	of	ADP
inlawrev-3047	234	9	land	land	NOUN
inlawrev-3047	234	10	in	in	ADP
inlawrev-3047	234	11	crawford	crawford	PROPN
inlawrev-3047	234	12	county	county	PROPN
inlawrev-3047	234	13	in	in	ADP
inlawrev-3047	234	14	1975	1975	NUM
inlawrev-3047	234	15	by	by	ADP
inlawrev-3047	234	16	land	land	NOUN
inlawrev-3047	234	17	contract	contract	NOUN
inlawrev-3047	234	18	,	,	PUNCT
inlawrev-3047	234	19	and	and	CCONJ
inlawrev-3047	234	20	received	receive	VERB
inlawrev-3047	234	21	his	his	PRON
inlawrev-3047	234	22	tax	tax	NOUN
inlawrev-3047	234	23	statements	statement	NOUN
inlawrev-3047	234	24	at	at	ADP
inlawrev-3047	234	25	his	his	PRON
inlawrev-3047	234	26	home	home	NOUN
inlawrev-3047	234	27	in	in	ADP
inlawrev-3047	234	28	indianapolis	indianapolis	PROPN
inlawrev-3047	234	29	.	.	PUNCT
inlawrev-3047	235	1	smith	smith	PROPN
inlawrev-3047	235	2	moved	move	VERB
inlawrev-3047	235	3	in	in	ADP
inlawrev-3047	235	4	1981	1981	NUM
inlawrev-3047	235	5	to	to	ADP
inlawrev-3047	235	6	another	another	DET
inlawrev-3047	235	7	residence	residence	NOUN
inlawrev-3047	235	8	in	in	ADP
inlawrev-3047	235	9	indianapolis	indianapolis	PROPN
inlawrev-3047	235	10	,	,	PUNCT
inlawrev-3047	235	11	and	and	CCONJ
inlawrev-3047	235	12	then	then	ADV
inlawrev-3047	235	13	in	in	ADP
inlawrev-3047	235	14	1982	1982	NUM
inlawrev-3047	235	15	moved	move	VERB
inlawrev-3047	235	16	again	again	ADV
inlawrev-3047	235	17	to	to	ADP
inlawrev-3047	235	18	a	a	DET
inlawrev-3047	235	19	third	third	ADJ
inlawrev-3047	235	20	indianapolis	indianapolis	PROPN
inlawrev-3047	235	21	residence	residence	NOUN
inlawrev-3047	235	22	.	.	PUNCT
inlawrev-3047	236	1	in	in	ADP
inlawrev-3047	236	2	1983	1983	NUM
inlawrev-3047	236	3	smith	smith	PROPN
inlawrev-3047	236	4	recorded	record	VERB
inlawrev-3047	236	5	the	the	DET
inlawrev-3047	236	6	warranty	warranty	NOUN
inlawrev-3047	236	7	deed	deed	NOUN
inlawrev-3047	236	8	with	with	ADP
inlawrev-3047	236	9	the	the	DET
inlawrev-3047	236	10	crawford	crawford	PROPN
inlawrev-3047	236	11	45	45	NUM
inlawrev-3047	236	12	.	.	PUNCT
inlawrev-3047	237	1	ind	ind	PROPN
inlawrev-3047	237	2	.	.	PUNCT
inlawrev-3047	238	1	code	code	PROPN
inlawrev-3047	238	2	§	§	PROPN
inlawrev-3047	238	3	6	6	NUM
inlawrev-3047	238	4	-	-	SYM
inlawrev-3047	238	5	3	3	NUM
inlawrev-3047	238	6	-	-	PUNCT
inlawrev-3047	238	7	2	2	NUM
inlawrev-3047	238	8	-	-	SYM
inlawrev-3047	238	9	2.8	2.8	NUM
inlawrev-3047	238	10	(	(	PUNCT
inlawrev-3047	238	11	1988	1988	NUM
inlawrev-3047	238	12	)	)	PUNCT
inlawrev-3047	238	13	.	.	PUNCT
inlawrev-3047	239	1	46	46	NUM
inlawrev-3047	239	2	.	.	PUNCT
inlawrev-3047	240	1	i	i	PRON
inlawrev-3047	240	2	d.	d.	PROPN
inlawrev-3047	240	3	§	§	PROPN
inlawrev-3047	240	4	6	6	NUM
inlawrev-3047	240	5	-	-	SYM
inlawrev-3047	240	6	3	3	NUM
inlawrev-3047	240	7	-	-	PUNCT
inlawrev-3047	240	8	1	1	NUM
inlawrev-3047	240	9	-	-	SYM
inlawrev-3047	240	10	17	17	NUM
inlawrev-3047	240	11	(	(	PUNCT
inlawrev-3047	240	12	repealed	repeal	VERB
inlawrev-3047	240	13	1992	1992	NUM
inlawrev-3047	240	14	)	)	PUNCT
inlawrev-3047	240	15	.	.	PUNCT
inlawrev-3047	241	1	47	47	NUM
inlawrev-3047	241	2	.	.	PUNCT
inlawrev-3047	242	1	586	586	NUM
inlawrev-3047	242	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	242	3	at	at	ADP
inlawrev-3047	242	4	957	957	NUM
inlawrev-3047	242	5	.	.	PUNCT
inlawrev-3047	243	1	48	48	NUM
inlawrev-3047	243	2	.	.	PUNCT
inlawrev-3047	244	1	ind	ind	PROPN
inlawrev-3047	244	2	.	.	PUNCT
inlawrev-3047	245	1	code	code	PROPN
inlawrev-3047	245	2	§	§	PROPN
inlawrev-3047	245	3	6	6	NUM
inlawrev-3047	245	4	-	-	SYM
inlawrev-3047	245	5	3	3	NUM
inlawrev-3047	245	6	-	-	PUNCT
inlawrev-3047	245	7	2	2	NUM
inlawrev-3047	245	8	-	-	SYM
inlawrev-3047	245	9	2.8	2.8	NUM
inlawrev-3047	245	10	(	(	PUNCT
inlawrev-3047	245	11	1988	1988	NUM
inlawrev-3047	245	12	)	)	PUNCT
inlawrev-3047	245	13	.	.	PUNCT
inlawrev-3047	246	1	49	49	NUM
inlawrev-3047	246	2	.	.	PUNCT
inlawrev-3047	247	1	586	586	NUM
inlawrev-3047	247	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	247	3	932	932	NUM
inlawrev-3047	247	4	(	(	PUNCT
inlawrev-3047	247	5	ind	ind	NOUN
inlawrev-3047	247	6	.	.	PUNCT
inlawrev-3047	248	1	ct	ct	PROPN
inlawrev-3047	248	2	.	.	PUNCT
inlawrev-3047	248	3	app	app	PROPN
inlawrev-3047	248	4	.	.	PROPN
inlawrev-3047	248	5	1992	1992	NUM
inlawrev-3047	248	6	)	)	PUNCT
inlawrev-3047	248	7	.	.	PUNCT
inlawrev-3047	249	1	1993	1993	NUM
inlawrev-3047	249	2	]	]	PUNCT
inlawrev-3047	249	3	tax	tax	NOUN
inlawrev-3047	249	4	1155	1155	NUM
inlawrev-3047	249	5	county	county	NOUN
inlawrev-3047	249	6	auditor	auditor	NOUN
inlawrev-3047	249	7	,	,	PUNCT
inlawrev-3047	249	8	but	but	CCONJ
inlawrev-3047	249	9	the	the	DET
inlawrev-3047	249	10	auditor	auditor	NOUN
inlawrev-3047	249	11	did	do	AUX
inlawrev-3047	249	12	not	not	PART
inlawrev-3047	249	13	record	record	VERB
inlawrev-3047	249	14	smiths	smith	NOUN
inlawrev-3047	249	15	new	new	ADJ
inlawrev-3047	249	16	address	address	NOUN
inlawrev-3047	249	17	or	or	CCONJ
inlawrev-3047	249	18	any	any	DET
inlawrev-3047	249	19	other	other	ADJ
inlawrev-3047	249	20	address	address	NOUN
inlawrev-3047	249	21	.	.	PUNCT
inlawrev-3047	250	1	after	after	ADP
inlawrev-3047	250	2	1984	1984	NUM
inlawrev-3047	250	3	,	,	PUNCT
inlawrev-3047	250	4	no	no	DET
inlawrev-3047	250	5	tax	tax	NOUN
inlawrev-3047	250	6	statements	statement	NOUN
inlawrev-3047	250	7	were	be	AUX
inlawrev-3047	250	8	delivered	deliver	VERB
inlawrev-3047	250	9	to	to	ADP
inlawrev-3047	250	10	smith	smith	PROPN
inlawrev-3047	250	11	,	,	PUNCT
inlawrev-3047	250	12	smith	smith	PROPN
inlawrev-3047	250	13	did	do	AUX
inlawrev-3047	250	14	not	not	PART
inlawrev-3047	250	15	pay	pay	VERB
inlawrev-3047	250	16	the	the	DET
inlawrev-3047	250	17	1984	1984	NUM
inlawrev-3047	250	18	and	and	CCONJ
inlawrev-3047	250	19	1985	1985	NUM
inlawrev-3047	250	20	taxes	taxis	NOUN
inlawrev-3047	250	21	,	,	PUNCT
inlawrev-3047	250	22	and	and	CCONJ
inlawrev-3047	250	23	the	the	DET
inlawrev-3047	250	24	property	property	NOUN
inlawrev-3047	250	25	was	be	AUX
inlawrev-3047	250	26	sold	sell	VERB
inlawrev-3047	250	27	at	at	ADP
inlawrev-3047	250	28	a	a	DET
inlawrev-3047	250	29	tax	tax	NOUN
inlawrev-3047	250	30	sale	sale	NOUN
inlawrev-3047	250	31	in	in	ADP
inlawrev-3047	250	32	1987	1987	NUM
inlawrev-3047	250	33	.	.	PUNCT
inlawrev-3047	251	1	notice	notice	NOUN
inlawrev-3047	251	2	of	of	ADP
inlawrev-3047	251	3	the	the	DET
inlawrev-3047	251	4	tax	tax	NOUN
inlawrev-3047	251	5	sale	sale	NOUN
inlawrev-3047	251	6	,	,	PUNCT
inlawrev-3047	251	7	and	and	CCONJ
inlawrev-3047	251	8	subsequently	subsequently	ADV
inlawrev-3047	251	9	of	of	ADP
inlawrev-3047	251	10	the	the	DET
inlawrev-3047	251	11	impending	impending	ADJ
inlawrev-3047	251	12	expiration	expiration	NOUN
inlawrev-3047	251	13	of	of	ADP
inlawrev-3047	251	14	the	the	DET
inlawrev-3047	251	15	redemption	redemption	NOUN
inlawrev-3047	251	16	period	period	NOUN
inlawrev-3047	251	17	,	,	PUNCT
inlawrev-3047	251	18	were	be	AUX
inlawrev-3047	251	19	sent	send	VERB
inlawrev-3047	251	20	to	to	ADP
inlawrev-3047	251	21	smith	smith	PROPN
inlawrev-3047	251	22	at	at	ADP
inlawrev-3047	251	23	his	his	PRON
inlawrev-3047	251	24	prior	prior	ADJ
inlawrev-3047	251	25	indianapolis	indianapolis	PROPN
inlawrev-3047	251	26	address	address	NOUN
inlawrev-3047	251	27	,	,	PUNCT
inlawrev-3047	251	28	but	but	CCONJ
inlawrev-3047	251	29	was	be	AUX
inlawrev-3047	251	30	returned	return	VERB
inlawrev-3047	251	31	undelivered	undelivered	ADJ
inlawrev-3047	251	32	.	.	PUNCT
inlawrev-3047	252	1	smith	smith	NOUN
inlawrev-3047	252	2	thus	thus	ADV
inlawrev-3047	252	3	did	do	AUX
inlawrev-3047	252	4	not	not	PART
inlawrev-3047	252	5	redeem	redeem	VERB
inlawrev-3047	252	6	the	the	DET
inlawrev-3047	252	7	property	property	NOUN
inlawrev-3047	252	8	.	.	PUNCT
inlawrev-3047	253	1	smith	smith	PROPN
inlawrev-3047	253	2	later	later	ADV
inlawrev-3047	253	3	learned	learn	VERB
inlawrev-3047	253	4	of	of	ADP
inlawrev-3047	253	5	the	the	DET
inlawrev-3047	253	6	tax	tax	NOUN
inlawrev-3047	253	7	sale	sale	NOUN
inlawrev-3047	253	8	and	and	CCONJ
inlawrev-3047	253	9	sued	sue	VERB
inlawrev-3047	253	10	to	to	PART
inlawrev-3047	253	11	void	void	VERB
inlawrev-3047	253	12	the	the	DET
inlawrev-3047	253	13	tax	tax	NOUN
inlawrev-3047	253	14	deed	deed	NOUN
inlawrev-3047	253	15	.	.	PUNCT
inlawrev-3047	254	1	the	the	DET
inlawrev-3047	254	2	trial	trial	NOUN
inlawrev-3047	254	3	court	court	NOUN
inlawrev-3047	254	4	denied	deny	VERB
inlawrev-3047	254	5	smith	smith	PROPN
inlawrev-3047	254	6	's	's	PART
inlawrev-3047	254	7	motion	motion	NOUN
inlawrev-3047	254	8	for	for	ADP
inlawrev-3047	254	9	summary	summary	NOUN
inlawrev-3047	254	10	judgment	judgment	NOUN
inlawrev-3047	254	11	,	,	PUNCT
inlawrev-3047	254	12	50	50	NUM
inlawrev-3047	254	13	and	and	CCONJ
inlawrev-3047	254	14	on	on	ADP
inlawrev-3047	254	15	interlocutory	interlocutory	NOUN
inlawrev-3047	254	16	appeal	appeal	VERB
inlawrev-3047	254	17	the	the	DET
inlawrev-3047	254	18	indiana	indiana	PROPN
inlawrev-3047	254	19	court	court	PROPN
inlawrev-3047	254	20	of	of	ADP
inlawrev-3047	254	21	appeals	appeals	PROPN
inlawrev-3047	254	22	affirmed.51	affirmed.51	NOUN
inlawrev-3047	254	23	writing	write	VERB
inlawrev-3047	254	24	for	for	ADP
inlawrev-3047	254	25	the	the	DET
inlawrev-3047	254	26	court	court	NOUN
inlawrev-3047	254	27	,	,	PUNCT
inlawrev-3047	254	28	judge	judge	PROPN
inlawrev-3047	254	29	baker	baker	PROPN
inlawrev-3047	254	30	first	first	ADV
inlawrev-3047	254	31	observed	observe	VERB
inlawrev-3047	254	32	that	that	SCONJ
inlawrev-3047	254	33	the	the	DET
inlawrev-3047	254	34	auditor	auditor	NOUN
inlawrev-3047	254	35	had	have	AUX
inlawrev-3047	254	36	plainly	plainly	ADV
inlawrev-3047	254	37	violated	violate	VERB
inlawrev-3047	254	38	the	the	DET
inlawrev-3047	254	39	statutory	statutory	ADJ
inlawrev-3047	254	40	duty	duty	NOUN
inlawrev-3047	254	41	to	to	PART
inlawrev-3047	254	42	record	record	VERB
inlawrev-3047	254	43	the	the	DET
inlawrev-3047	254	44	mailing	mailing	NOUN
inlawrev-3047	254	45	address	address	NOUN
inlawrev-3047	254	46	of	of	ADP
inlawrev-3047	254	47	the	the	DET
inlawrev-3047	254	48	grantee	grantee	NOUN
inlawrev-3047	254	49	of	of	ADP
inlawrev-3047	254	50	real	real	ADJ
inlawrev-3047	254	51	property	property	NOUN
inlawrev-3047	254	52	.	.	PUNCT
inlawrev-3047	255	1	52	52	NUM
inlawrev-3047	255	2	this	this	DET
inlawrev-3047	255	3	failure	failure	NOUN
inlawrev-3047	255	4	,	,	PUNCT
inlawrev-3047	255	5	however	however	ADV
inlawrev-3047	255	6	,	,	PUNCT
inlawrev-3047	255	7	was	be	AUX
inlawrev-3047	255	8	held	hold	VERB
inlawrev-3047	255	9	not	not	PART
inlawrev-3047	255	10	to	to	PART
inlawrev-3047	255	11	violate	violate	VERB
inlawrev-3047	255	12	due	due	ADJ
inlawrev-3047	255	13	process	process	NOUN
inlawrev-3047	255	14	such	such	ADJ
inlawrev-3047	255	15	that	that	SCONJ
inlawrev-3047	255	16	the	the	DET
inlawrev-3047	255	17	tax	tax	NOUN
inlawrev-3047	255	18	sale	sale	NOUN
inlawrev-3047	255	19	should	should	AUX
inlawrev-3047	255	20	be	be	AUX
inlawrev-3047	255	21	voided.53	voided.53	NOUN
inlawrev-3047	255	22	smith	smith	PROPN
inlawrev-3047	255	23	had	have	AUX
inlawrev-3047	255	24	paid	pay	VERB
inlawrev-3047	255	25	the	the	DET
inlawrev-3047	255	26	taxes	taxis	NOUN
inlawrev-3047	255	27	since	since	SCONJ
inlawrev-3047	255	28	the	the	DET
inlawrev-3047	255	29	1970s	1970	NOUN
inlawrev-3047	255	30	,	,	PUNCT
inlawrev-3047	255	31	and	and	CCONJ
inlawrev-3047	255	32	when	when	SCONJ
inlawrev-3047	255	33	two	two	NUM
inlawrev-3047	255	34	tax	tax	NOUN
inlawrev-3047	255	35	statements	statement	NOUN
inlawrev-3047	255	36	were	be	AUX
inlawrev-3047	255	37	mailed	mail	VERB
inlawrev-3047	255	38	to	to	ADP
inlawrev-3047	255	39	his	his	PRON
inlawrev-3047	255	40	old	old	ADJ
inlawrev-3047	255	41	address	address	NOUN
inlawrev-3047	255	42	in	in	ADP
inlawrev-3047	255	43	1982	1982	NUM
inlawrev-3047	255	44	and	and	CCONJ
inlawrev-3047	255	45	1983	1983	NUM
inlawrev-3047	255	46	but	but	CCONJ
inlawrev-3047	255	47	forwarded	forward	VERB
inlawrev-3047	255	48	to	to	ADP
inlawrev-3047	255	49	his	his	PRON
inlawrev-3047	255	50	correct	correct	ADJ
inlawrev-3047	255	51	address	address	NOUN
inlawrev-3047	255	52	and	and	CCONJ
inlawrev-3047	255	53	those	those	DET
inlawrev-3047	255	54	tax	tax	NOUN
inlawrev-3047	255	55	payments	payment	NOUN
inlawrev-3047	255	56	were	be	AUX
inlawrev-3047	255	57	made	make	VERB
inlawrev-3047	255	58	,	,	PUNCT
inlawrev-3047	255	59	smith	smith	PROPN
inlawrev-3047	255	60	had	have	VERB
inlawrev-3047	255	61	the	the	DET
inlawrev-3047	255	62	opportunity	opportunity	NOUN
inlawrev-3047	255	63	to	to	PART
inlawrev-3047	255	64	advise	advise	VERB
inlawrev-3047	255	65	the	the	DET
inlawrev-3047	255	66	auditor	auditor	NOUN
inlawrev-3047	255	67	of	of	ADP
inlawrev-3047	255	68	his	his	PRON
inlawrev-3047	255	69	new	new	ADJ
inlawrev-3047	255	70	address	address	NOUN
inlawrev-3047	255	71	.	.	PUNCT
inlawrev-3047	256	1	judge	judge	PROPN
inlawrev-3047	256	2	baker	baker	PROPN
inlawrev-3047	256	3	reasoned	reason	VERB
inlawrev-3047	256	4	:	:	PUNCT
inlawrev-3047	256	5	having	having	AUX
inlawrev-3047	256	6	failed	fail	VERB
inlawrev-3047	256	7	to	to	PART
inlawrev-3047	256	8	correct	correct	VERB
inlawrev-3047	256	9	the	the	DET
inlawrev-3047	256	10	auditor	auditor	NOUN
inlawrev-3047	256	11	's	's	PART
inlawrev-3047	256	12	records	record	NOUN
inlawrev-3047	256	13	when	when	SCONJ
inlawrev-3047	256	14	he	he	PRON
inlawrev-3047	256	15	knew	know	VERB
inlawrev-3047	256	16	they	they	PRON
inlawrev-3047	256	17	reflected	reflect	VERB
inlawrev-3047	256	18	the	the	DET
inlawrev-3047	256	19	wrong	wrong	ADJ
inlawrev-3047	256	20	address	address	NOUN
inlawrev-3047	256	21	,	,	PUNCT
inlawrev-3047	256	22	we	we	PRON
inlawrev-3047	256	23	will	will	AUX
inlawrev-3047	256	24	not	not	PART
inlawrev-3047	256	25	now	now	ADV
inlawrev-3047	256	26	hear	hear	VERB
inlawrev-3047	256	27	smith	smith	NOUN
inlawrev-3047	256	28	complain	complain	VERB
inlawrev-3047	256	29	about	about	ADP
inlawrev-3047	256	30	the	the	DET
inlawrev-3047	256	31	auditor	auditor	NOUN
inlawrev-3047	256	32	's	's	PART
inlawrev-3047	256	33	failure	failure	NOUN
inlawrev-3047	256	34	to	to	PART
inlawrev-3047	256	35	record	record	VERB
inlawrev-3047	256	36	smith	smith	PROPN
inlawrev-3047	256	37	's	's	PART
inlawrev-3047	256	38	address	address	NOUN
inlawrev-3047	256	39	in	in	ADP
inlawrev-3047	256	40	the	the	DET
inlawrev-3047	256	41	transfer	transfer	NOUN
inlawrev-3047	256	42	book	book	NOUN
inlawrev-3047	256	43	.	.	PUNCT
inlawrev-3047	257	1	as	as	SCONJ
inlawrev-3047	257	2	we	we	PRON
inlawrev-3047	257	3	stated	state	VERB
inlawrev-3047	257	4	in	in	ADP
inlawrev-3047	257	5	clark	clark	NOUN
inlawrev-3047	257	6	,	,	PUNCT
inlawrev-3047	257	7	"	"	PUNCT
inlawrev-3047	257	8	the	the	DET
inlawrev-3047	257	9	onus	onus	NOUN
inlawrev-3047	257	10	is	be	AUX
inlawrev-3047	257	11	upon	upon	SCONJ
inlawrev-3047	257	12	the	the	DET
inlawrev-3047	257	13	property	property	NOUN
inlawrev-3047	257	14	owners	owner	NOUN
inlawrev-3047	257	15	to	to	PART
inlawrev-3047	257	16	insure	insure	VERB
inlawrev-3047	257	17	that	that	SCONJ
inlawrev-3047	257	18	the	the	DET
inlawrev-3047	257	19	auditor	auditor	NOUN
inlawrev-3047	257	20	's	's	PART
inlawrev-3047	257	21	records	record	NOUN
inlawrev-3047	257	22	reflect	reflect	VERB
inlawrev-3047	257	23	the	the	DET
inlawrev-3047	257	24	correct	correct	ADJ
inlawrev-3047	257	25	address	address	NOUN
inlawrev-3047	257	26	.	.	PUNCT
inlawrev-3047	257	27	.	.	PUNCT
inlawrev-3047	257	28	.	.	PUNCT
inlawrev-3047	257	29	.	.	PUNCT
inlawrev-3047	257	30	"	"	PUNCT
inlawrev-3047	258	1	just	just	ADV
inlawrev-3047	258	2	as	as	SCONJ
inlawrev-3047	258	3	the	the	DET
inlawrev-3047	258	4	owners	owner	NOUN
inlawrev-3047	258	5	in	in	ADP
inlawrev-3047	258	6	clark	clark	PROPN
inlawrev-3047	258	7	had	have	VERB
inlawrev-3047	258	8	the	the	DET
inlawrev-3047	258	9	opportunity	opportunity	NOUN
inlawrev-3047	258	10	to	to	PART
inlawrev-3047	258	11	correct	correct	VERB
inlawrev-3047	258	12	the	the	DET
inlawrev-3047	258	13	auditor	auditor	NOUN
inlawrev-3047	258	14	's	's	PART
inlawrev-3047	258	15	incorrect	incorrect	ADJ
inlawrev-3047	258	16	information	information	NOUN
inlawrev-3047	258	17	,	,	PUNCT
inlawrev-3047	258	18	smith	smith	PROPN
inlawrev-3047	258	19	had	have	VERB
inlawrev-3047	258	20	the	the	DET
inlawrev-3047	258	21	same	same	ADJ
inlawrev-3047	258	22	opportunity	opportunity	NOUN
inlawrev-3047	258	23	.	.	PUNCT
inlawrev-3047	259	1	even	even	ADV
inlawrev-3047	259	2	if	if	SCONJ
inlawrev-3047	259	3	the	the	DET
inlawrev-3047	259	4	auditor	auditor	NOUN
inlawrev-3047	259	5	's	's	PART
inlawrev-3047	259	6	omission	omission	NOUN
inlawrev-3047	259	7	started	start	VERB
inlawrev-3047	259	8	"	"	PUNCT
inlawrev-3047	259	9	the	the	DET
inlawrev-3047	259	10	chain	chain	NOUN
inlawrev-3047	259	11	of	of	ADP
inlawrev-3047	259	12	events	event	NOUN
inlawrev-3047	259	13	that	that	PRON
inlawrev-3047	259	14	led	lead	VERB
inlawrev-3047	259	15	to	to	ADP
inlawrev-3047	259	16	the	the	DET
inlawrev-3047	259	17	tax	tax	NOUN
inlawrev-3047	259	18	sale	sale	NOUN
inlawrev-3047	259	19	[	[	X
inlawrev-3047	259	20	,	,	PUNCT
inlawrev-3047	259	21	]	]	X
inlawrev-3047	259	22	"	"	PUNCT
inlawrev-3047	259	23	smith	smith	PROPN
inlawrev-3047	259	24	could	could	AUX
inlawrev-3047	259	25	have	have	AUX
inlawrev-3047	259	26	stopped	stop	VERB
inlawrev-3047	259	27	the	the	DET
inlawrev-3047	259	28	chain	chain	NOUN
inlawrev-3047	259	29	of	of	ADP
inlawrev-3047	259	30	events	event	NOUN
inlawrev-3047	259	31	.	.	PUNCT
inlawrev-3047	260	1	he	he	PRON
inlawrev-3047	260	2	did	do	VERB
inlawrev-3047	260	3	not	not	PART
inlawrev-3047	260	4	.	.	PUNCT
inlawrev-3047	261	1	accordingly	accordingly	ADV
inlawrev-3047	261	2	,	,	PUNCT
inlawrev-3047	261	3	the	the	DET
inlawrev-3047	261	4	auditor	auditor	NOUN
inlawrev-3047	261	5	's	's	PART
inlawrev-3047	261	6	failure	failure	NOUN
inlawrev-3047	261	7	to	to	PART
inlawrev-3047	261	8	record	record	VERB
inlawrev-3047	261	9	smith	smith	PROPN
inlawrev-3047	261	10	's	's	PART
inlawrev-3047	261	11	address	address	NOUN
inlawrev-3047	261	12	in	in	ADP
inlawrev-3047	261	13	the	the	DET
inlawrev-3047	261	14	transfer	transfer	NOUN
inlawrev-3047	261	15	book	book	NOUN
inlawrev-3047	261	16	did	do	AUX
inlawrev-3047	261	17	not	not	PART
inlawrev-3047	261	18	render	render	VERB
inlawrev-3047	261	19	the	the	DET
inlawrev-3047	261	20	subsequent	subsequent	ADJ
inlawrev-3047	261	21	tax	tax	NOUN
inlawrev-3047	261	22	deed	deed	NOUN
inlawrev-3047	261	23	void	void	ADJ
inlawrev-3047	261	24	as	as	ADP
inlawrev-3047	261	25	a	a	DET
inlawrev-3047	261	26	matter	matter	NOUN
inlawrev-3047	261	27	of	of	ADP
inlawrev-3047	261	28	law	law	NOUN
inlawrev-3047	261	29	.	.	PUNCT
inlawrev-3047	262	1	54	54	NUM
inlawrev-3047	262	2	the	the	DET
inlawrev-3047	262	3	court	court	NOUN
inlawrev-3047	262	4	then	then	ADV
inlawrev-3047	262	5	held	hold	VERB
inlawrev-3047	262	6	that	that	SCONJ
inlawrev-3047	262	7	the	the	DET
inlawrev-3047	262	8	auditor	auditor	NOUN
inlawrev-3047	262	9	did	do	AUX
inlawrev-3047	262	10	not	not	PART
inlawrev-3047	262	11	have	have	VERB
inlawrev-3047	262	12	any	any	DET
inlawrev-3047	262	13	duty	duty	NOUN
inlawrev-3047	262	14	to	to	PART
inlawrev-3047	262	15	search	search	VERB
inlawrev-3047	262	16	for	for	ADP
inlawrev-3047	262	17	smith	smith	PROPN
inlawrev-3047	262	18	's	's	PART
inlawrev-3047	262	19	correct	correct	ADJ
inlawrev-3047	262	20	address	address	NOUN
inlawrev-3047	262	21	because	because	SCONJ
inlawrev-3047	262	22	smith	smith	PROPN
inlawrev-3047	262	23	did	do	AUX
inlawrev-3047	262	24	not	not	PART
inlawrev-3047	262	25	live	live	VERB
inlawrev-3047	262	26	in	in	ADP
inlawrev-3047	262	27	town	town	NOUN
inlawrev-3047	262	28	.	.	PUNCT
inlawrev-3047	263	1	55	55	NUM
inlawrev-3047	263	2	adat	adat	NOUN
inlawrev-3047	263	3	934	934	NUM
inlawrev-3047	263	4	.	.	PUNCT
inlawrev-3047	263	5	at	at	ADP
inlawrev-3047	263	6	935	935	NUM
inlawrev-3047	263	7	.	.	PUNCT
inlawrev-3047	264	1	at	at	ADP
inlawrev-3047	264	2	935	935	NUM
inlawrev-3047	264	3	(	(	PUNCT
inlawrev-3047	264	4	citing	cite	VERB
inlawrev-3047	264	5	ind	ind	NOUN
inlawrev-3047	264	6	.	.	PUNCT
inlawrev-3047	265	1	code	code	PROPN
inlawrev-3047	265	2	§	§	PROPN
inlawrev-3047	265	3	6	6	NUM
inlawrev-3047	265	4	-	-	PUNCT
inlawrev-3047	265	5	l.l-5	l.l-5	PROPN
inlawrev-3047	265	6	-	-	PUNCT
inlawrev-3047	265	7	4(a	4(a	NUM
inlawrev-3047	265	8	)	)	PUNCT
inlawrev-3047	265	9	)	)	PUNCT
inlawrev-3047	265	10	.	.	PUNCT
inlawrev-3047	266	1	at	at	ADP
inlawrev-3047	266	2	936	936	NUM
inlawrev-3047	266	3	.	.	PUNCT
inlawrev-3047	267	1	at	at	ADP
inlawrev-3047	267	2	937	937	NUM
inlawrev-3047	267	3	(	(	PUNCT
inlawrev-3047	267	4	citations	citation	NOUN
inlawrev-3047	267	5	omitted	omit	VERB
inlawrev-3047	267	6	)	)	PUNCT
inlawrev-3047	267	7	(	(	PUNCT
inlawrev-3047	267	8	quoting	quote	VERB
inlawrev-3047	267	9	clark	clark	PROPN
inlawrev-3047	267	10	v.	v.	PROPN
inlawrev-3047	267	11	jones	jones	PROPN
inlawrev-3047	267	12	,	,	PUNCT
inlawrev-3047	267	13	519	519	NUM
inlawrev-3047	267	14	n.e.2d	n.e.2d	NOUN
inlawrev-3047	267	15	158	158	NUM
inlawrev-3047	267	16	,	,	PUNCT
inlawrev-3047	267	17	160	160	NUM
inlawrev-3047	267	18	(	(	PUNCT
inlawrev-3047	267	19	ind	ind	NOUN
inlawrev-3047	267	20	.	.	PUNCT
inlawrev-3047	268	1	ct	ct	PROPN
inlawrev-3047	268	2	.	.	PUNCT
inlawrev-3047	269	1	app	app	PROPN
inlawrev-3047	269	2	.	.	PROPN
inlawrev-3047	269	3	1988	1988	NUM
inlawrev-3047	269	4	)	)	PUNCT
inlawrev-3047	269	5	,	,	PUNCT
inlawrev-3047	269	6	and	and	CCONJ
inlawrev-3047	269	7	long	long	ADV
inlawrev-3047	269	8	v.	v.	CCONJ
inlawrev-3047	269	9	anderson	anderson	PROPN
inlawrev-3047	269	10	,	,	PUNCT
inlawrev-3047	269	11	536	536	NUM
inlawrev-3047	269	12	f.2d	f.2d	SYM
inlawrev-3047	269	13	739	739	NUM
inlawrev-3047	269	14	,	,	PUNCT
inlawrev-3047	269	15	742	742	NUM
inlawrev-3047	269	16	(	(	PUNCT
inlawrev-3047	269	17	7th	7th	ADJ
inlawrev-3047	269	18	cir	cir	NOUN
inlawrev-3047	269	19	.	.	PUNCT
inlawrev-3047	269	20	1976	1976	NUM
inlawrev-3047	269	21	)	)	PUNCT
inlawrev-3047	269	22	)	)	PUNCT
inlawrev-3047	269	23	.	.	PUNCT
inlawrev-3047	270	1	55	55	NUM
inlawrev-3047	270	2	.	.	PUNCT
inlawrev-3047	271	1	i	i	PRON
inlawrev-3047	271	2	d.	d.	PROPN
inlawrev-3047	271	3	at	at	ADP
inlawrev-3047	271	4	937	937	NUM
inlawrev-3047	271	5	.	.	PUNCT
inlawrev-3047	272	1	where	where	SCONJ
inlawrev-3047	272	2	the	the	DET
inlawrev-3047	272	3	taxpayer	taxpayer	NOUN
inlawrev-3047	272	4	's	's	PART
inlawrev-3047	272	5	address	address	NOUN
inlawrev-3047	272	6	can	can	AUX
inlawrev-3047	272	7	be	be	AUX
inlawrev-3047	272	8	located	locate	VERB
inlawrev-3047	272	9	from	from	ADP
inlawrev-3047	272	10	the	the	DET
inlawrev-3047	272	11	local	local	ADJ
inlawrev-3047	272	12	phone	phone	NOUN
inlawrev-3047	272	13	directory	directory	NOUN
inlawrev-3047	272	14	,	,	PUNCT
inlawrev-3047	272	15	the	the	DET
inlawrev-3047	272	16	indiana	indiana	PROPN
inlawrev-3047	272	17	court	court	PROPN
inlawrev-3047	272	18	of	of	ADP
inlawrev-3047	272	19	appeals	appeals	PROPN
inlawrev-3047	272	20	had	have	AUX
inlawrev-3047	272	21	imposed	impose	VERB
inlawrev-3047	272	22	such	such	DET
inlawrev-3047	272	23	a	a	DET
inlawrev-3047	272	24	duty	duty	NOUN
inlawrev-3047	272	25	.	.	PUNCT
inlawrev-3047	273	1	see	see	VERB
inlawrev-3047	273	2	elizondo	elizondo	PROPN
inlawrev-3047	273	3	v.	v.	PROPN
inlawrev-3047	273	4	read	read	PROPN
inlawrev-3047	273	5	,	,	PUNCT
inlawrev-3047	273	6	553	553	NUM
inlawrev-3047	273	7	n.e.2d	n.e.2d	NOUN
inlawrev-3047	273	8	849	849	NUM
inlawrev-3047	273	9	(	(	PUNCT
inlawrev-3047	273	10	ind	ind	NOUN
inlawrev-3047	273	11	.	.	PUNCT
inlawrev-3047	274	1	ct	ct	PROPN
inlawrev-3047	274	2	.	.	PUNCT
inlawrev-3047	275	1	app	app	PROPN
inlawrev-3047	275	2	.	.	PROPN
inlawrev-3047	275	3	1990	1990	NUM
inlawrev-3047	275	4	)	)	PUNCT
inlawrev-3047	275	5	.	.	PUNCT
inlawrev-3047	276	1	as	as	SCONJ
inlawrev-3047	276	2	discussed	discuss	VERB
inlawrev-3047	276	3	infra	infra	NOUN
inlawrev-3047	276	4	,	,	PUNCT
inlawrev-3047	276	5	note	note	VERB
inlawrev-3047	276	6	58	58	NUM
inlawrev-3047	276	7	and	and	CCONJ
inlawrev-3047	276	8	accompanying	accompany	VERB
inlawrev-3047	276	9	text	text	NOUN
inlawrev-3047	276	10	,	,	PUNCT
inlawrev-3047	276	11	however	however	ADV
inlawrev-3047	276	12	,	,	PUNCT
inlawrev-3047	276	13	the	the	DET
inlawrev-3047	276	14	indiana	indiana	PROPN
inlawrev-3047	276	15	supreme	supreme	PROPN
inlawrev-3047	276	16	court	court	PROPN
inlawrev-3047	276	17	disagreed	disagree	VERB
inlawrev-3047	276	18	with	with	ADP
inlawrev-3047	276	19	and	and	CCONJ
inlawrev-3047	276	20	vacated	vacate	VERB
inlawrev-3047	276	21	the	the	DET
inlawrev-3047	276	22	court	court	NOUN
inlawrev-3047	276	23	of	of	ADP
inlawrev-3047	276	24	appeals	appeal	NOUN
inlawrev-3047	276	25	'	'	PART
inlawrev-3047	276	26	holding	holding	NOUN
inlawrev-3047	276	27	in	in	ADP
inlawrev-3047	276	28	elizondo	elizondo	PROPN
inlawrev-3047	276	29	.	.	PUNCT
inlawrev-3047	277	1	50	50	NUM
inlawrev-3047	277	2	.	.	PUNCT
inlawrev-3047	278	1	i	i	PRON
inlawrev-3047	278	2	d	d	PROPN
inlawrev-3047	278	3	,	,	PUNCT
inlawrev-3047	278	4	51	51	NUM
inlawrev-3047	278	5	.	.	PUNCT
inlawrev-3047	279	1	i	i	PRON
inlawrev-3047	279	2	d.	d.	PROPN
inlawrev-3047	279	3	52	52	NUM
inlawrev-3047	279	4	.	.	PUNCT
inlawrev-3047	280	1	i	i	PRON
inlawrev-3047	280	2	d.	d.	PROPN
inlawrev-3047	280	3	53	53	NUM
inlawrev-3047	280	4	.	.	PUNCT
inlawrev-3047	281	1	i	i	PRON
inlawrev-3047	281	2	d.	d.	PROPN
inlawrev-3047	281	3	54	54	NUM
inlawrev-3047	281	4	.	.	PUNCT
inlawrev-3047	282	1	i	i	PRON
inlawrev-3047	282	2	d.	d.	PROPN
inlawrev-3047	282	3	1156	1156	NUM
inlawrev-3047	282	4	indiana	indiana	PROPN
inlawrev-3047	282	5	law	law	PROPN
inlawrev-3047	282	6	review	review	NOUN
inlawrev-3047	283	1	[	[	X
inlawrev-3047	283	2	vol	vol	NOUN
inlawrev-3047	283	3	.	.	PUNCT
inlawrev-3047	283	4	26:1145	26:1145	NUM
inlawrev-3047	283	5	ditionally	ditionally	ADV
inlawrev-3047	283	6	,	,	PUNCT
inlawrev-3047	283	7	the	the	DET
inlawrev-3047	283	8	court	court	NOUN
inlawrev-3047	283	9	held	hold	VERB
inlawrev-3047	283	10	that	that	SCONJ
inlawrev-3047	283	11	smith	smith	PROPN
inlawrev-3047	283	12	could	could	AUX
inlawrev-3047	283	13	show	show	VERB
inlawrev-3047	283	14	no	no	DET
inlawrev-3047	283	15	prejudice	prejudice	NOUN
inlawrev-3047	283	16	from	from	ADP
inlawrev-3047	283	17	the	the	DET
inlawrev-3047	283	18	auditor	auditor	NOUN
inlawrev-3047	283	19	's	's	PART
inlawrev-3047	283	20	failure	failure	NOUN
inlawrev-3047	283	21	to	to	PART
inlawrev-3047	283	22	give	give	VERB
inlawrev-3047	283	23	the	the	DET
inlawrev-3047	283	24	redemption	redemption	NOUN
inlawrev-3047	283	25	notice	notice	NOUN
inlawrev-3047	283	26	at	at	ADV
inlawrev-3047	283	27	least	least	ADV
inlawrev-3047	283	28	30	30	NUM
inlawrev-3047	283	29	days	day	NOUN
inlawrev-3047	283	30	prior	prior	ADV
inlawrev-3047	283	31	to	to	ADP
inlawrev-3047	283	32	redemption	redemption	NOUN
inlawrev-3047	283	33	as	as	SCONJ
inlawrev-3047	283	34	required	require	VERB
inlawrev-3047	283	35	by	by	ADP
inlawrev-3047	283	36	statute	statute	NOUN
inlawrev-3047	283	37	,	,	PUNCT
inlawrev-3047	283	38	particularly	particularly	ADV
inlawrev-3047	283	39	where	where	SCONJ
inlawrev-3047	283	40	the	the	DET
inlawrev-3047	283	41	notice	notice	NOUN
inlawrev-3047	283	42	was	be	AUX
inlawrev-3047	283	43	sent	send	VERB
inlawrev-3047	283	44	28	28	NUM
inlawrev-3047	283	45	days	day	NOUN
inlawrev-3047	283	46	before	before	ADP
inlawrev-3047	283	47	redemption	redemption	NOUN
inlawrev-3047	283	48	,	,	PUNCT
inlawrev-3047	283	49	and	and	CCONJ
inlawrev-3047	283	50	the	the	DET
inlawrev-3047	283	51	tax	tax	NOUN
inlawrev-3047	283	52	title	title	NOUN
inlawrev-3047	283	53	deed	deed	NOUN
inlawrev-3047	283	54	was	be	AUX
inlawrev-3047	283	55	not	not	PART
inlawrev-3047	283	56	actually	actually	ADV
inlawrev-3047	283	57	issued	issue	VERB
inlawrev-3047	283	58	until	until	ADP
inlawrev-3047	283	59	36	36	NUM
inlawrev-3047	283	60	days	day	NOUN
inlawrev-3047	283	61	after	after	SCONJ
inlawrev-3047	283	62	the	the	DET
inlawrev-3047	283	63	redemption	redemption	NOUN
inlawrev-3047	283	64	notice	notice	VERB
inlawrev-3047	283	65	to	to	PART
inlawrev-3047	283	66	smith.56	smith.56	NOUN
inlawrev-3047	283	67	finally	finally	ADV
inlawrev-3047	283	68	,	,	PUNCT
inlawrev-3047	283	69	the	the	DET
inlawrev-3047	283	70	court	court	NOUN
inlawrev-3047	283	71	then	then	ADV
inlawrev-3047	283	72	ordered	order	VERB
inlawrev-3047	283	73	that	that	SCONJ
inlawrev-3047	283	74	summary	summary	NOUN
inlawrev-3047	283	75	judgment	judgment	NOUN
inlawrev-3047	283	76	be	be	AUX
inlawrev-3047	283	77	entered	enter	VERB
inlawrev-3047	283	78	against	against	ADP
inlawrev-3047	283	79	smith	smith	NOUN
inlawrev-3047	283	80	because	because	SCONJ
inlawrev-3047	283	81	there	there	PRON
inlawrev-3047	283	82	were	be	VERB
inlawrev-3047	283	83	no	no	DET
inlawrev-3047	283	84	issues	issue	NOUN
inlawrev-3047	283	85	of	of	ADP
inlawrev-3047	283	86	fact.57	fact.57	ADJ
inlawrev-3047	283	87	the	the	DET
inlawrev-3047	283	88	smith	smith	PROPN
inlawrev-3047	283	89	decision	decision	NOUN
inlawrev-3047	283	90	teaches	teach	VERB
inlawrev-3047	283	91	the	the	DET
inlawrev-3047	283	92	importance	importance	NOUN
inlawrev-3047	283	93	for	for	ADP
inlawrev-3047	283	94	property	property	NOUN
inlawrev-3047	283	95	owners	owner	NOUN
inlawrev-3047	283	96	to	to	PART
inlawrev-3047	283	97	ensure	ensure	VERB
inlawrev-3047	283	98	that	that	SCONJ
inlawrev-3047	283	99	their	their	PRON
inlawrev-3047	283	100	current	current	ADJ
inlawrev-3047	283	101	address	address	NOUN
inlawrev-3047	283	102	is	be	AUX
inlawrev-3047	283	103	on	on	ADP
inlawrev-3047	283	104	file	file	NOUN
inlawrev-3047	283	105	for	for	ADP
inlawrev-3047	283	106	tax	tax	NOUN
inlawrev-3047	283	107	statements	statement	NOUN
inlawrev-3047	283	108	.	.	PUNCT
inlawrev-3047	284	1	practitioners	practitioner	NOUN
inlawrev-3047	284	2	representing	represent	VERB
inlawrev-3047	284	3	clients	client	NOUN
inlawrev-3047	284	4	with	with	ADP
inlawrev-3047	284	5	property	property	NOUN
inlawrev-3047	284	6	in	in	ADP
inlawrev-3047	284	7	addition	addition	NOUN
inlawrev-3047	284	8	to	to	ADP
inlawrev-3047	284	9	a	a	DET
inlawrev-3047	284	10	principal	principal	ADJ
inlawrev-3047	284	11	residence	residence	NOUN
inlawrev-3047	284	12	should	should	AUX
inlawrev-3047	284	13	be	be	AUX
inlawrev-3047	284	14	particularly	particularly	ADV
inlawrev-3047	284	15	alert	alert	ADJ
inlawrev-3047	284	16	to	to	ADP
inlawrev-3047	284	17	this	this	DET
inlawrev-3047	284	18	potential	potential	ADJ
inlawrev-3047	284	19	problem	problem	NOUN
inlawrev-3047	284	20	.	.	PUNCT
inlawrev-3047	285	1	for	for	ADP
inlawrev-3047	285	2	practitioners	practitioner	NOUN
inlawrev-3047	285	3	representing	represent	VERB
inlawrev-3047	285	4	clients	client	NOUN
inlawrev-3047	285	5	owning	own	VERB
inlawrev-3047	285	6	such	such	ADJ
inlawrev-3047	285	7	land	land	NOUN
inlawrev-3047	285	8	,	,	PUNCT
inlawrev-3047	285	9	when	when	SCONJ
inlawrev-3047	285	10	those	those	DET
inlawrev-3047	285	11	clients	client	NOUN
inlawrev-3047	285	12	change	change	VERB
inlawrev-3047	285	13	their	their	PRON
inlawrev-3047	285	14	principal	principal	ADJ
inlawrev-3047	285	15	residence	residence	NOUN
inlawrev-3047	285	16	,	,	PUNCT
inlawrev-3047	285	17	extra	extra	ADJ
inlawrev-3047	285	18	care	care	NOUN
inlawrev-3047	285	19	must	must	AUX
inlawrev-3047	285	20	be	be	AUX
inlawrev-3047	285	21	taken	take	VERB
inlawrev-3047	285	22	to	to	PART
inlawrev-3047	285	23	ensure	ensure	VERB
inlawrev-3047	285	24	that	that	SCONJ
inlawrev-3047	285	25	each	each	DET
inlawrev-3047	285	26	county	county	NOUN
inlawrev-3047	285	27	auditor	auditor	NOUN
inlawrev-3047	285	28	where	where	SCONJ
inlawrev-3047	285	29	land	land	NOUN
inlawrev-3047	285	30	is	be	AUX
inlawrev-3047	285	31	owned	own	VERB
inlawrev-3047	285	32	has	have	VERB
inlawrev-3047	285	33	the	the	DET
inlawrev-3047	285	34	owner	owner	NOUN
inlawrev-3047	285	35	's	's	PART
inlawrev-3047	285	36	proper	proper	ADJ
inlawrev-3047	285	37	mailing	mailing	NOUN
inlawrev-3047	285	38	address	address	NOUN
inlawrev-3047	285	39	.	.	PUNCT
inlawrev-3047	286	1	in	in	ADP
inlawrev-3047	286	2	elizondo	elizondo	PROPN
inlawrev-3047	286	3	v.	v.	PROPN
inlawrev-3047	286	4	read	read	PROPN
inlawrev-3047	286	5	,	,	PUNCT
inlawrev-3047	286	6	5	5	X
inlawrev-3047	286	7	*	*	PUNCT
inlawrev-3047	286	8	the	the	DET
inlawrev-3047	286	9	indiana	indiana	PROPN
inlawrev-3047	286	10	supreme	supreme	PROPN
inlawrev-3047	286	11	court	court	PROPN
inlawrev-3047	286	12	,	,	PUNCT
inlawrev-3047	286	13	in	in	ADP
inlawrev-3047	286	14	reversing	reverse	VERB
inlawrev-3047	286	15	a	a	DET
inlawrev-3047	286	16	decision	decision	NOUN
inlawrev-3047	286	17	of	of	ADP
inlawrev-3047	286	18	the	the	DET
inlawrev-3047	286	19	indiana	indiana	PROPN
inlawrev-3047	286	20	court	court	PROPN
inlawrev-3047	286	21	of	of	ADP
inlawrev-3047	286	22	appeals	appeal	NOUN
inlawrev-3047	286	23	,	,	PUNCT
inlawrev-3047	286	24	held	hold	VERB
inlawrev-3047	286	25	that	that	SCONJ
inlawrev-3047	286	26	a	a	DET
inlawrev-3047	286	27	county	county	NOUN
inlawrev-3047	286	28	auditor	auditor	NOUN
inlawrev-3047	286	29	is	be	AUX
inlawrev-3047	286	30	not	not	PART
inlawrev-3047	286	31	required	require	VERB
inlawrev-3047	286	32	to	to	PART
inlawrev-3047	286	33	search	search	VERB
inlawrev-3047	286	34	records	record	NOUN
inlawrev-3047	286	35	unconnected	unconnected	ADJ
inlawrev-3047	286	36	with	with	ADP
inlawrev-3047	286	37	the	the	DET
inlawrev-3047	286	38	subject	subject	ADJ
inlawrev-3047	286	39	property	property	NOUN
inlawrev-3047	286	40	to	to	PART
inlawrev-3047	286	41	give	give	VERB
inlawrev-3047	286	42	notice	notice	NOUN
inlawrev-3047	286	43	of	of	ADP
inlawrev-3047	286	44	tax	tax	NOUN
inlawrev-3047	286	45	sales	sale	NOUN
inlawrev-3047	286	46	.	.	PUNCT
inlawrev-3047	287	1	59	59	NUM
inlawrev-3047	287	2	in	in	ADP
inlawrev-3047	287	3	this	this	DET
inlawrev-3047	287	4	case	case	NOUN
inlawrev-3047	287	5	the	the	DET
inlawrev-3047	287	6	prior	prior	ADJ
inlawrev-3047	287	7	owners	owner	NOUN
inlawrev-3047	287	8	of	of	ADP
inlawrev-3047	287	9	a	a	DET
inlawrev-3047	287	10	recreational	recreational	ADJ
inlawrev-3047	287	11	parcel	parcel	NOUN
inlawrev-3047	287	12	had	have	AUX
inlawrev-3047	287	13	changed	change	VERB
inlawrev-3047	287	14	their	their	PRON
inlawrev-3047	287	15	principal	principal	ADJ
inlawrev-3047	287	16	residence	residence	NOUN
inlawrev-3047	287	17	several	several	ADJ
inlawrev-3047	287	18	times	time	NOUN
inlawrev-3047	287	19	,	,	PUNCT
inlawrev-3047	287	20	but	but	CCONJ
inlawrev-3047	287	21	did	do	AUX
inlawrev-3047	287	22	not	not	PART
inlawrev-3047	287	23	give	give	VERB
inlawrev-3047	287	24	the	the	DET
inlawrev-3047	287	25	auditor	auditor	NOUN
inlawrev-3047	287	26	notice	notice	NOUN
inlawrev-3047	287	27	of	of	ADP
inlawrev-3047	287	28	their	their	PRON
inlawrev-3047	287	29	mailing	mailing	NOUN
inlawrev-3047	287	30	address	address	NOUN
inlawrev-3047	287	31	.	.	PUNCT
inlawrev-3047	288	1	because	because	SCONJ
inlawrev-3047	288	2	the	the	DET
inlawrev-3047	288	3	owner	owner	NOUN
inlawrev-3047	288	4	retains	retain	VERB
inlawrev-3047	288	5	a	a	DET
inlawrev-3047	288	6	duty	duty	NOUN
inlawrev-3047	288	7	to	to	PART
inlawrev-3047	288	8	provide	provide	VERB
inlawrev-3047	288	9	such	such	ADJ
inlawrev-3047	288	10	information	information	NOUN
inlawrev-3047	288	11	,	,	PUNCT
inlawrev-3047	288	12	the	the	DET
inlawrev-3047	288	13	court	court	NOUN
inlawrev-3047	288	14	held	hold	VERB
inlawrev-3047	288	15	that	that	SCONJ
inlawrev-3047	288	16	the	the	DET
inlawrev-3047	288	17	tax	tax	NOUN
inlawrev-3047	288	18	sale	sale	NOUN
inlawrev-3047	288	19	for	for	ADP
inlawrev-3047	288	20	failure	failure	NOUN
inlawrev-3047	288	21	to	to	PART
inlawrev-3047	288	22	pay	pay	VERB
inlawrev-3047	288	23	property	property	NOUN
inlawrev-3047	288	24	taxes	taxis	NOUN
inlawrev-3047	288	25	was	be	AUX
inlawrev-3047	288	26	not	not	PART
inlawrev-3047	288	27	void	void	ADJ
inlawrev-3047	288	28	.	.	PUNCT
inlawrev-3047	289	1	60	60	NUM
inlawrev-3047	289	2	the	the	DET
inlawrev-3047	289	3	elizondo	elizondo	PROPN
inlawrev-3047	289	4	decision	decision	NOUN
inlawrev-3047	289	5	impacted	impact	VERB
inlawrev-3047	289	6	judge	judge	PROPN
inlawrev-3047	289	7	fisher	fisher	PROPN
inlawrev-3047	289	8	's	's	PART
inlawrev-3047	289	9	analysis	analysis	NOUN
inlawrev-3047	289	10	in	in	ADP
inlawrev-3047	289	11	centrium	centrium	NOUN
inlawrev-3047	289	12	group	group	NOUN
inlawrev-3047	289	13	v.	v.	ADP
inlawrev-3047	289	14	state	state	PROPN
inlawrev-3047	289	15	board	board	PROPN
inlawrev-3047	289	16	of	of	ADP
inlawrev-3047	289	17	tax	tax	NOUN
inlawrev-3047	289	18	commissioners	commissioner	NOUN
inlawrev-3047	289	19	,	,	PUNCT
inlawrev-3047	289	20	61	61	NUM
inlawrev-3047	289	21	in	in	ADP
inlawrev-3047	289	22	which	which	PRON
inlawrev-3047	289	23	penalties	penalty	NOUN
inlawrev-3047	289	24	had	have	AUX
inlawrev-3047	289	25	been	be	AUX
inlawrev-3047	289	26	assessed	assess	VERB
inlawrev-3047	289	27	by	by	ADP
inlawrev-3047	289	28	the	the	DET
inlawrev-3047	289	29	state	state	NOUN
inlawrev-3047	289	30	board	board	NOUN
inlawrev-3047	289	31	for	for	ADP
inlawrev-3047	289	32	failure	failure	NOUN
inlawrev-3047	289	33	to	to	PART
inlawrev-3047	289	34	timely	timely	ADJ
inlawrev-3047	289	35	pay	pay	VERB
inlawrev-3047	289	36	property	property	NOUN
inlawrev-3047	289	37	taxes	taxis	NOUN
inlawrev-3047	289	38	56	56	NUM
inlawrev-3047	289	39	.	.	PUNCT
inlawrev-3047	290	1	586	586	NUM
inlawrev-3047	290	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	290	3	at	at	ADP
inlawrev-3047	290	4	938	938	NUM
inlawrev-3047	290	5	.	.	PUNCT
inlawrev-3047	291	1	57	57	NUM
inlawrev-3047	291	2	.	.	PUNCT
inlawrev-3047	292	1	i	i	PRON
inlawrev-3047	292	2	d.	d.	PROPN
inlawrev-3047	292	3	although	although	ADV
inlawrev-3047	292	4	,	,	PUNCT
inlawrev-3047	292	5	from	from	ADP
inlawrev-3047	292	6	a	a	DET
inlawrev-3047	292	7	reading	reading	NOUN
inlawrev-3047	292	8	of	of	ADP
inlawrev-3047	292	9	the	the	DET
inlawrev-3047	292	10	opinion	opinion	NOUN
inlawrev-3047	292	11	,	,	PUNCT
inlawrev-3047	292	12	there	there	PRON
inlawrev-3047	292	13	do	do	AUX
inlawrev-3047	292	14	not	not	PART
inlawrev-3047	292	15	appear	appear	VERB
inlawrev-3047	292	16	to	to	PART
inlawrev-3047	292	17	be	be	AUX
inlawrev-3047	292	18	any	any	DET
inlawrev-3047	292	19	such	such	ADJ
inlawrev-3047	292	20	factual	factual	ADJ
inlawrev-3047	292	21	issues	issue	NOUN
inlawrev-3047	292	22	,	,	PUNCT
inlawrev-3047	292	23	it	it	PRON
inlawrev-3047	292	24	is	be	AUX
inlawrev-3047	292	25	noteworthy	noteworthy	ADJ
inlawrev-3047	292	26	that	that	SCONJ
inlawrev-3047	292	27	the	the	DET
inlawrev-3047	292	28	court	court	NOUN
inlawrev-3047	292	29	of	of	ADP
inlawrev-3047	292	30	appeals	appeals	PROPN
inlawrev-3047	292	31	concluded	conclude	VERB
inlawrev-3047	292	32	that	that	SCONJ
inlawrev-3047	292	33	smith	smith	PROPN
inlawrev-3047	292	34	knew	know	VERB
inlawrev-3047	292	35	the	the	DET
inlawrev-3047	292	36	auditor	auditor	NOUN
inlawrev-3047	292	37	did	do	AUX
inlawrev-3047	292	38	not	not	PART
inlawrev-3047	292	39	have	have	VERB
inlawrev-3047	292	40	his	his	PRON
inlawrev-3047	292	41	address	address	NOUN
inlawrev-3047	292	42	,	,	PUNCT
inlawrev-3047	292	43	and	and	CCONJ
inlawrev-3047	292	44	that	that	SCONJ
inlawrev-3047	292	45	he	he	PRON
inlawrev-3047	292	46	should	should	AUX
inlawrev-3047	292	47	have	have	AUX
inlawrev-3047	292	48	corrected	correct	VERB
inlawrev-3047	292	49	this	this	PRON
inlawrev-3047	292	50	as	as	ADP
inlawrev-3047	292	51	a	a	DET
inlawrev-3047	292	52	result	result	NOUN
inlawrev-3047	292	53	.	.	PUNCT
inlawrev-3047	293	1	it	it	PRON
inlawrev-3047	293	2	may	may	AUX
inlawrev-3047	293	3	well	well	ADV
inlawrev-3047	293	4	be	be	AUX
inlawrev-3047	293	5	that	that	SCONJ
inlawrev-3047	293	6	smith	smith	PROPN
inlawrev-3047	293	7	's	's	PART
inlawrev-3047	293	8	knowledge	knowledge	NOUN
inlawrev-3047	293	9	was	be	AUX
inlawrev-3047	293	10	undisputed	undisputed	ADJ
inlawrev-3047	293	11	,	,	PUNCT
inlawrev-3047	293	12	but	but	CCONJ
inlawrev-3047	293	13	the	the	DET
inlawrev-3047	293	14	facts	fact	NOUN
inlawrev-3047	293	15	stated	state	VERB
inlawrev-3047	293	16	in	in	ADP
inlawrev-3047	293	17	the	the	DET
inlawrev-3047	293	18	opinion	opinion	NOUN
inlawrev-3047	293	19	do	do	AUX
inlawrev-3047	293	20	not	not	PART
inlawrev-3047	293	21	make	make	VERB
inlawrev-3047	293	22	this	this	PRON
inlawrev-3047	293	23	clear	clear	ADJ
inlawrev-3047	293	24	.	.	PUNCT
inlawrev-3047	294	1	instead	instead	ADV
inlawrev-3047	294	2	,	,	PUNCT
inlawrev-3047	294	3	the	the	DET
inlawrev-3047	294	4	opinion	opinion	NOUN
inlawrev-3047	294	5	outlines	outline	VERB
inlawrev-3047	294	6	that	that	SCONJ
inlawrev-3047	294	7	two	two	NUM
inlawrev-3047	294	8	tax	tax	NOUN
inlawrev-3047	294	9	statements	statement	NOUN
inlawrev-3047	294	10	bore	bear	VERB
inlawrev-3047	294	11	smith	smith	PROPN
inlawrev-3047	294	12	's	's	PART
inlawrev-3047	294	13	old	old	ADJ
inlawrev-3047	294	14	address	address	NOUN
inlawrev-3047	294	15	,	,	PUNCT
inlawrev-3047	294	16	and	and	CCONJ
inlawrev-3047	294	17	that	that	SCONJ
inlawrev-3047	294	18	those	those	PRON
inlawrev-3047	294	19	were	be	AUX
inlawrev-3047	294	20	then	then	ADV
inlawrev-3047	294	21	forwarded	forward	VERB
inlawrev-3047	294	22	to	to	ADP
inlawrev-3047	294	23	smith	smith	PROPN
inlawrev-3047	294	24	at	at	ADP
inlawrev-3047	294	25	his	his	PRON
inlawrev-3047	294	26	subsequent	subsequent	ADJ
inlawrev-3047	294	27	address	address	NOUN
inlawrev-3047	294	28	.	.	PUNCT
inlawrev-3047	295	1	it	it	PRON
inlawrev-3047	295	2	thus	thus	ADV
inlawrev-3047	295	3	appears	appear	VERB
inlawrev-3047	295	4	that	that	SCONJ
inlawrev-3047	295	5	smith	smith	PROPN
inlawrev-3047	295	6	's	's	PART
inlawrev-3047	295	7	knowledge	knowledge	NOUN
inlawrev-3047	295	8	of	of	ADP
inlawrev-3047	295	9	the	the	DET
inlawrev-3047	295	10	incorrect	incorrect	ADJ
inlawrev-3047	295	11	address	address	NOUN
inlawrev-3047	295	12	might	might	AUX
inlawrev-3047	295	13	have	have	AUX
inlawrev-3047	295	14	been	be	AUX
inlawrev-3047	295	15	inferred	infer	VERB
inlawrev-3047	295	16	by	by	ADP
inlawrev-3047	295	17	the	the	DET
inlawrev-3047	295	18	court	court	NOUN
inlawrev-3047	295	19	of	of	ADP
inlawrev-3047	295	20	appeals	appeal	NOUN
inlawrev-3047	295	21	.	.	PUNCT
inlawrev-3047	296	1	certainly	certainly	ADV
inlawrev-3047	296	2	smith	smith	PROPN
inlawrev-3047	296	3	should	should	AUX
inlawrev-3047	296	4	have	have	AUX
inlawrev-3047	296	5	known	know	VERB
inlawrev-3047	296	6	that	that	SCONJ
inlawrev-3047	296	7	the	the	DET
inlawrev-3047	296	8	auditor	auditor	NOUN
inlawrev-3047	296	9	did	do	AUX
inlawrev-3047	296	10	not	not	PART
inlawrev-3047	296	11	have	have	VERB
inlawrev-3047	296	12	his	his	PRON
inlawrev-3047	296	13	address	address	NOUN
inlawrev-3047	296	14	,	,	PUNCT
inlawrev-3047	296	15	but	but	CCONJ
inlawrev-3047	296	16	from	from	ADP
inlawrev-3047	296	17	the	the	DET
inlawrev-3047	296	18	facts	fact	NOUN
inlawrev-3047	296	19	recited	recite	VERB
inlawrev-3047	296	20	in	in	ADP
inlawrev-3047	296	21	the	the	DET
inlawrev-3047	296	22	opinion	opinion	NOUN
inlawrev-3047	296	23	it	it	PRON
inlawrev-3047	296	24	is	be	AUX
inlawrev-3047	296	25	not	not	PART
inlawrev-3047	296	26	clear	clear	ADJ
inlawrev-3047	296	27	that	that	SCONJ
inlawrev-3047	296	28	he	he	PRON
inlawrev-3047	296	29	actually	actually	ADV
inlawrev-3047	296	30	knew	know	VERB
inlawrev-3047	296	31	this	this	PRON
inlawrev-3047	296	32	.	.	PUNCT
inlawrev-3047	297	1	it	it	PRON
inlawrev-3047	297	2	may	may	AUX
inlawrev-3047	297	3	well	well	ADV
inlawrev-3047	297	4	be	be	AUX
inlawrev-3047	297	5	that	that	SCONJ
inlawrev-3047	297	6	smith	smith	PROPN
inlawrev-3047	297	7	had	have	AUX
inlawrev-3047	297	8	admitted	admit	VERB
inlawrev-3047	297	9	such	such	ADJ
inlawrev-3047	297	10	knowledge	knowledge	NOUN
inlawrev-3047	297	11	in	in	ADP
inlawrev-3047	297	12	court	court	NOUN
inlawrev-3047	297	13	filings	filing	NOUN
inlawrev-3047	297	14	,	,	PUNCT
inlawrev-3047	297	15	but	but	CCONJ
inlawrev-3047	297	16	if	if	SCONJ
inlawrev-3047	297	17	not	not	PART
inlawrev-3047	297	18	,	,	PUNCT
inlawrev-3047	297	19	then	then	ADV
inlawrev-3047	297	20	there	there	PRON
inlawrev-3047	297	21	was	be	VERB
inlawrev-3047	297	22	at	at	ADV
inlawrev-3047	297	23	least	least	ADJ
inlawrev-3047	297	24	one	one	NUM
inlawrev-3047	297	25	fact	fact	NOUN
inlawrev-3047	297	26	that	that	PRON
inlawrev-3047	297	27	was	be	AUX
inlawrev-3047	297	28	not	not	PART
inlawrev-3047	297	29	undisputed	undisputed	ADJ
inlawrev-3047	297	30	.	.	PUNCT
inlawrev-3047	298	1	it	it	PRON
inlawrev-3047	298	2	may	may	AUX
inlawrev-3047	298	3	well	well	ADV
inlawrev-3047	298	4	be	be	AUX
inlawrev-3047	298	5	that	that	SCONJ
inlawrev-3047	298	6	the	the	DET
inlawrev-3047	298	7	result	result	NOUN
inlawrev-3047	298	8	would	would	AUX
inlawrev-3047	298	9	be	be	AUX
inlawrev-3047	298	10	the	the	DET
inlawrev-3047	298	11	same	same	ADJ
inlawrev-3047	298	12	if	if	SCONJ
inlawrev-3047	298	13	it	it	PRON
inlawrev-3047	298	14	could	could	AUX
inlawrev-3047	298	15	only	only	ADV
inlawrev-3047	298	16	be	be	AUX
inlawrev-3047	298	17	said	say	VERB
inlawrev-3047	298	18	that	that	SCONJ
inlawrev-3047	298	19	smith	smith	PROPN
inlawrev-3047	298	20	should	should	AUX
inlawrev-3047	298	21	have	have	AUX
inlawrev-3047	298	22	known	know	VERB
inlawrev-3047	298	23	of	of	ADP
inlawrev-3047	298	24	the	the	DET
inlawrev-3047	298	25	incorrect	incorrect	ADJ
inlawrev-3047	298	26	address	address	NOUN
inlawrev-3047	298	27	,	,	PUNCT
inlawrev-3047	298	28	but	but	CCONJ
inlawrev-3047	298	29	the	the	DET
inlawrev-3047	298	30	court	court	NOUN
inlawrev-3047	298	31	applied	apply	VERB
inlawrev-3047	298	32	no	no	DET
inlawrev-3047	298	33	such	such	ADJ
inlawrev-3047	298	34	objective	objective	ADJ
inlawrev-3047	298	35	standard	standard	NOUN
inlawrev-3047	298	36	,	,	PUNCT
inlawrev-3047	298	37	and	and	CCONJ
inlawrev-3047	298	38	instead	instead	ADV
inlawrev-3047	298	39	used	use	VERB
inlawrev-3047	298	40	smith	smith	PROPN
inlawrev-3047	298	41	's	's	PART
inlawrev-3047	298	42	presumed	presume	VERB
inlawrev-3047	298	43	subjective	subjective	ADJ
inlawrev-3047	298	44	knowledge	knowledge	NOUN
inlawrev-3047	298	45	against	against	ADP
inlawrev-3047	298	46	him	he	PRON
inlawrev-3047	298	47	.	.	PUNCT
inlawrev-3047	299	1	58	58	NUM
inlawrev-3047	299	2	.	.	PUNCT
inlawrev-3047	300	1	588	588	NUM
inlawrev-3047	300	2	n.e.2d	n.e.2d	NOUN
inlawrev-3047	300	3	501	501	NUM
inlawrev-3047	300	4	(	(	PUNCT
inlawrev-3047	300	5	ind	ind	NOUN
inlawrev-3047	300	6	.	.	PROPN
inlawrev-3047	300	7	1992	1992	NUM
inlawrev-3047	300	8	)	)	PUNCT
inlawrev-3047	300	9	.	.	PUNCT
inlawrev-3047	301	1	59	59	NUM
inlawrev-3047	301	2	.	.	PUNCT
inlawrev-3047	302	1	i	i	PRON
inlawrev-3047	302	2	d.	d.	PROPN
inlawrev-3047	302	3	at	at	ADP
inlawrev-3047	302	4	504	504	NUM
inlawrev-3047	302	5	.	.	PUNCT
inlawrev-3047	303	1	60	60	NUM
inlawrev-3047	303	2	.	.	PUNCT
inlawrev-3047	304	1	i	i	PRON
inlawrev-3047	304	2	d.	d.	PROPN
inlawrev-3047	304	3	at	at	ADP
inlawrev-3047	304	4	505	505	NUM
inlawrev-3047	304	5	.	.	PUNCT
inlawrev-3047	305	1	61	61	NUM
inlawrev-3047	305	2	.	.	X
inlawrev-3047	305	3	599	599	NUM
inlawrev-3047	305	4	n.e.2d	n.e.2d	NOUN
inlawrev-3047	305	5	242	242	NUM
inlawrev-3047	305	6	(	(	PUNCT
inlawrev-3047	305	7	ind	ind	NOUN
inlawrev-3047	305	8	.	.	PUNCT
inlawrev-3047	306	1	t.c	t.c	PROPN
inlawrev-3047	306	2	.	.	PROPN
inlawrev-3047	306	3	1992	1992	NUM
inlawrev-3047	306	4	)	)	PUNCT
inlawrev-3047	306	5	.	.	PUNCT
inlawrev-3047	307	1	1993	1993	NUM
inlawrev-3047	307	2	]	]	PUNCT
inlawrev-3047	307	3	tax	tax	NOUN
inlawrev-3047	307	4	1157	1157	NUM
inlawrev-3047	307	5	on	on	ADP
inlawrev-3047	307	6	commercial	commercial	ADJ
inlawrev-3047	307	7	property	property	NOUN
inlawrev-3047	307	8	.	.	PUNCT
inlawrev-3047	308	1	the	the	DET
inlawrev-3047	308	2	taxpayer	taxpayer	NOUN
inlawrev-3047	308	3	recorded	record	VERB
inlawrev-3047	308	4	the	the	DET
inlawrev-3047	308	5	sale	sale	NOUN
inlawrev-3047	308	6	agreement	agreement	NOUN
inlawrev-3047	308	7	with	with	ADP
inlawrev-3047	308	8	the	the	DET
inlawrev-3047	308	9	county	county	NOUN
inlawrev-3047	308	10	recorder	recorder	NOUN
inlawrev-3047	308	11	,	,	PUNCT
inlawrev-3047	308	12	but	but	CCONJ
inlawrev-3047	308	13	the	the	DET
inlawrev-3047	308	14	county	county	NOUN
inlawrev-3047	308	15	auditor	auditor	NOUN
inlawrev-3047	308	16	was	be	AUX
inlawrev-3047	308	17	not	not	PART
inlawrev-3047	308	18	notified	notify	VERB
inlawrev-3047	308	19	of	of	ADP
inlawrev-3047	308	20	the	the	DET
inlawrev-3047	308	21	transaction	transaction	NOUN
inlawrev-3047	308	22	,	,	PUNCT
inlawrev-3047	308	23	and	and	CCONJ
inlawrev-3047	308	24	no	no	DET
inlawrev-3047	308	25	entry	entry	NOUN
inlawrev-3047	308	26	of	of	ADP
inlawrev-3047	308	27	the	the	DET
inlawrev-3047	308	28	new	new	ADJ
inlawrev-3047	308	29	owner	owner	NOUN
inlawrev-3047	308	30	's	's	PART
inlawrev-3047	308	31	mailing	mailing	NOUN
inlawrev-3047	308	32	address	address	NOUN
inlawrev-3047	308	33	was	be	AUX
inlawrev-3047	308	34	made	make	VERB
inlawrev-3047	308	35	on	on	ADP
inlawrev-3047	308	36	the	the	DET
inlawrev-3047	308	37	transfer	transfer	NOUN
inlawrev-3047	308	38	books	book	NOUN
inlawrev-3047	308	39	.	.	PUNCT
inlawrev-3047	309	1	tax	tax	NOUN
inlawrev-3047	309	2	statements	statement	NOUN
inlawrev-3047	309	3	thus	thus	ADV
inlawrev-3047	309	4	did	do	AUX
inlawrev-3047	309	5	not	not	PART
inlawrev-3047	309	6	reach	reach	VERB
inlawrev-3047	309	7	the	the	DET
inlawrev-3047	309	8	new	new	ADJ
inlawrev-3047	309	9	owner	owner	NOUN
inlawrev-3047	309	10	,	,	PUNCT
inlawrev-3047	309	11	the	the	DET
inlawrev-3047	309	12	taxes	taxis	NOUN
inlawrev-3047	309	13	went	go	VERB
inlawrev-3047	309	14	unpaid	unpaid	ADJ
inlawrev-3047	309	15	,	,	PUNCT
inlawrev-3047	309	16	penalties	penalty	NOUN
inlawrev-3047	309	17	were	be	AUX
inlawrev-3047	309	18	assessed	assess	VERB
inlawrev-3047	309	19	,	,	PUNCT
inlawrev-3047	309	20	and	and	CCONJ
inlawrev-3047	309	21	the	the	DET
inlawrev-3047	309	22	property	property	NOUN
inlawrev-3047	309	23	was	be	AUX
inlawrev-3047	309	24	put	put	VERB
inlawrev-3047	309	25	up	up	ADP
inlawrev-3047	309	26	for	for	ADP
inlawrev-3047	309	27	tax	tax	NOUN
inlawrev-3047	309	28	sale	sale	NOUN
inlawrev-3047	309	29	.	.	PUNCT
inlawrev-3047	310	1	the	the	DET
inlawrev-3047	310	2	owner	owner	NOUN
inlawrev-3047	310	3	read	read	VERB
inlawrev-3047	310	4	the	the	DET
inlawrev-3047	310	5	published	publish	VERB
inlawrev-3047	310	6	notice	notice	NOUN
inlawrev-3047	310	7	,	,	PUNCT
inlawrev-3047	310	8	and	and	CCONJ
inlawrev-3047	310	9	four	four	NUM
inlawrev-3047	310	10	days	day	NOUN
inlawrev-3047	310	11	later	later	ADV
inlawrev-3047	310	12	prevented	prevent	VERB
inlawrev-3047	310	13	the	the	DET
inlawrev-3047	310	14	sale	sale	NOUN
inlawrev-3047	310	15	by	by	ADP
inlawrev-3047	310	16	paying	pay	VERB
inlawrev-3047	310	17	the	the	DET
inlawrev-3047	310	18	tax	tax	NOUN
inlawrev-3047	310	19	of	of	ADP
inlawrev-3047	310	20	some	some	DET
inlawrev-3047	310	21	$	$	SYM
inlawrev-3047	310	22	150,000	150,000	NUM
inlawrev-3047	310	23	and	and	CCONJ
inlawrev-3047	310	24	the	the	DET
inlawrev-3047	310	25	penalties	penalty	NOUN
inlawrev-3047	310	26	of	of	ADP
inlawrev-3047	310	27	$	$	SYM
inlawrev-3047	310	28	40,000	40,000	NUM
inlawrev-3047	310	29	.	.	PUNCT
inlawrev-3047	311	1	the	the	DET
inlawrev-3047	311	2	owner	owner	NOUN
inlawrev-3047	311	3	then	then	ADV
inlawrev-3047	311	4	sought	seek	VERB
inlawrev-3047	311	5	a	a	DET
inlawrev-3047	311	6	refund	refund	NOUN
inlawrev-3047	311	7	from	from	ADP
inlawrev-3047	311	8	the	the	DET
inlawrev-3047	311	9	state	state	NOUN
inlawrev-3047	311	10	board	board	NOUN
inlawrev-3047	311	11	,	,	PUNCT
inlawrev-3047	311	12	which	which	PRON
inlawrev-3047	311	13	was	be	AUX
inlawrev-3047	311	14	denied	deny	VERB
inlawrev-3047	311	15	.	.	PUNCT
inlawrev-3047	312	1	on	on	ADP
inlawrev-3047	312	2	appeal	appeal	NOUN
inlawrev-3047	312	3	to	to	ADP
inlawrev-3047	312	4	the	the	DET
inlawrev-3047	312	5	tax	tax	NOUN
inlawrev-3047	312	6	court	court	NOUN
inlawrev-3047	312	7	,	,	PUNCT
inlawrev-3047	312	8	judge	judge	PROPN
inlawrev-3047	312	9	fisher	fisher	PROPN
inlawrev-3047	312	10	held	hold	VERB
inlawrev-3047	312	11	that	that	SCONJ
inlawrev-3047	312	12	the	the	DET
inlawrev-3047	312	13	auditor	auditor	NOUN
inlawrev-3047	312	14	had	have	VERB
inlawrev-3047	312	15	no	no	DET
inlawrev-3047	312	16	duty	duty	NOUN
inlawrev-3047	312	17	to	to	PART
inlawrev-3047	312	18	independently	independently	ADV
inlawrev-3047	312	19	determine	determine	VERB
inlawrev-3047	312	20	the	the	DET
inlawrev-3047	312	21	owner	owner	NOUN
inlawrev-3047	312	22	's	's	PART
inlawrev-3047	312	23	new	new	ADJ
inlawrev-3047	312	24	address.62	address.62	NOUN
inlawrev-3047	312	25	the	the	DET
inlawrev-3047	312	26	onus	onus	NOUN
inlawrev-3047	312	27	is	be	AUX
inlawrev-3047	312	28	on	on	ADP
inlawrev-3047	312	29	the	the	DET
inlawrev-3047	312	30	taxpayer	taxpayer	NOUN
inlawrev-3047	312	31	to	to	PART
inlawrev-3047	312	32	ensure	ensure	VERB
inlawrev-3047	312	33	that	that	SCONJ
inlawrev-3047	312	34	the	the	DET
inlawrev-3047	312	35	auditor	auditor	NOUN
inlawrev-3047	312	36	has	have	VERB
inlawrev-3047	312	37	the	the	DET
inlawrev-3047	312	38	correct	correct	ADJ
inlawrev-3047	312	39	address	address	NOUN
inlawrev-3047	312	40	,	,	PUNCT
inlawrev-3047	312	41	and	and	CCONJ
inlawrev-3047	312	42	the	the	DET
inlawrev-3047	312	43	fact	fact	NOUN
inlawrev-3047	312	44	that	that	SCONJ
inlawrev-3047	312	45	the	the	DET
inlawrev-3047	312	46	auditor	auditor	NOUN
inlawrev-3047	312	47	could	could	AUX
inlawrev-3047	312	48	have	have	AUX
inlawrev-3047	312	49	determined	determine	VERB
inlawrev-3047	312	50	the	the	DET
inlawrev-3047	312	51	proper	proper	ADJ
inlawrev-3047	312	52	address	address	NOUN
inlawrev-3047	312	53	with	with	ADP
inlawrev-3047	312	54	"	"	PUNCT
inlawrev-3047	312	55	minimal	minimal	ADJ
inlawrev-3047	312	56	effort	effort	NOUN
inlawrev-3047	312	57	"	"	PUNCT
inlawrev-3047	312	58	did	do	AUX
inlawrev-3047	312	59	not	not	PART
inlawrev-3047	312	60	make	make	VERB
inlawrev-3047	312	61	the	the	DET
inlawrev-3047	312	62	penalties	penalty	NOUN
inlawrev-3047	312	63	illegal	illegal	ADJ
inlawrev-3047	312	64	.	.	PUNCT
inlawrev-3047	313	1	63	63	NUM
inlawrev-3047	313	2	thus	thus	ADV
inlawrev-3047	313	3	,	,	PUNCT
inlawrev-3047	313	4	the	the	DET
inlawrev-3047	313	5	penalties	penalty	NOUN
inlawrev-3047	313	6	were	be	AUX
inlawrev-3047	313	7	affirmed	affirm	VERB
inlawrev-3047	313	8	,	,	PUNCT
inlawrev-3047	313	9	64	64	NUM
inlawrev-3047	313	10	and	and	CCONJ
inlawrev-3047	313	11	the	the	DET
inlawrev-3047	313	12	owner	owner	NOUN
inlawrev-3047	313	13	's	's	PART
inlawrev-3047	313	14	simple	simple	ADJ
inlawrev-3047	313	15	failure	failure	NOUN
inlawrev-3047	313	16	to	to	PART
inlawrev-3047	313	17	give	give	VERB
inlawrev-3047	313	18	the	the	DET
inlawrev-3047	313	19	auditor	auditor	NOUN
inlawrev-3047	313	20	its	its	PRON
inlawrev-3047	313	21	mailing	mailing	NOUN
inlawrev-3047	313	22	address	address	NOUN
inlawrev-3047	313	23	ended	end	VERB
inlawrev-3047	313	24	up	up	ADP
inlawrev-3047	313	25	costing	cost	VERB
inlawrev-3047	313	26	$	$	SYM
inlawrev-3047	313	27	40,000	40,000	NUM
inlawrev-3047	313	28	in	in	ADP
inlawrev-3047	313	29	penalties	penalty	NOUN
inlawrev-3047	313	30	,	,	PUNCT
inlawrev-3047	313	31	plus	plus	CCONJ
inlawrev-3047	313	32	attorneys	attorney	NOUN
inlawrev-3047	313	33	'	'	PART
inlawrev-3047	313	34	fees	fee	NOUN
inlawrev-3047	313	35	to	to	PART
inlawrev-3047	313	36	litigate	litigate	VERB
inlawrev-3047	313	37	the	the	DET
inlawrev-3047	313	38	matter	matter	NOUN
inlawrev-3047	313	39	.	.	PUNCT
inlawrev-3047	314	1	in	in	ADP
inlawrev-3047	314	2	metro	metro	PROPN
inlawrev-3047	314	3	holding	holding	PROPN
inlawrev-3047	314	4	co.	co.	PROPN
inlawrev-3047	315	1	v.	v.	ADP
inlawrev-3047	315	2	mitchell*5	mitchell*5	DET
inlawrev-3047	315	3	the	the	DET
inlawrev-3047	315	4	indiana	indiana	PROPN
inlawrev-3047	315	5	supreme	supreme	PROPN
inlawrev-3047	315	6	court	court	PROPN
inlawrev-3047	315	7	addressed	address	VERB
inlawrev-3047	315	8	whether	whether	SCONJ
inlawrev-3047	315	9	the	the	DET
inlawrev-3047	315	10	change	change	NOUN
inlawrev-3047	315	11	in	in	ADP
inlawrev-3047	315	12	the	the	DET
inlawrev-3047	315	13	tax	tax	NOUN
inlawrev-3047	315	14	-	-	PUNCT
inlawrev-3047	315	15	sale	sale	NOUN
inlawrev-3047	315	16	redemption	redemption	NOUN
inlawrev-3047	315	17	period	period	NOUN
inlawrev-3047	315	18	from	from	ADP
inlawrev-3047	315	19	two	two	NUM
inlawrev-3047	315	20	years	year	NOUN
inlawrev-3047	315	21	to	to	ADP
inlawrev-3047	315	22	one	one	NUM
inlawrev-3047	315	23	year	year	NOUN
inlawrev-3047	315	24	was	be	AUX
inlawrev-3047	315	25	constitutional	constitutional	ADJ
inlawrev-3047	315	26	,	,	PUNCT
inlawrev-3047	315	27	and	and	CCONJ
inlawrev-3047	315	28	,	,	PUNCT
inlawrev-3047	315	29	if	if	SCONJ
inlawrev-3047	315	30	so	so	ADV
inlawrev-3047	315	31	,	,	PUNCT
inlawrev-3047	315	32	whether	whether	SCONJ
inlawrev-3047	315	33	it	it	PRON
inlawrev-3047	315	34	could	could	AUX
inlawrev-3047	315	35	be	be	AUX
inlawrev-3047	315	36	applied	apply	VERB
inlawrev-3047	315	37	retroactively	retroactively	ADV
inlawrev-3047	315	38	.	.	PUNCT
inlawrev-3047	316	1	the	the	DET
inlawrev-3047	316	2	issues	issue	NOUN
inlawrev-3047	316	3	arose	arise	VERB
inlawrev-3047	316	4	in	in	ADP
inlawrev-3047	316	5	two	two	NUM
inlawrev-3047	316	6	consolidated	consolidated	ADJ
inlawrev-3047	316	7	cases	case	NOUN
inlawrev-3047	316	8	in	in	ADP
inlawrev-3047	316	9	which	which	PRON
inlawrev-3047	316	10	real	real	ADJ
inlawrev-3047	316	11	property	property	NOUN
inlawrev-3047	316	12	was	be	AUX
inlawrev-3047	316	13	sold	sell	VERB
inlawrev-3047	316	14	at	at	ADP
inlawrev-3047	316	15	tax	tax	NOUN
inlawrev-3047	316	16	sales	sale	NOUN
inlawrev-3047	316	17	in	in	ADP
inlawrev-3047	316	18	1987	1987	NUM
inlawrev-3047	316	19	.	.	PUNCT
inlawrev-3047	317	1	at	at	ADP
inlawrev-3047	317	2	the	the	DET
inlawrev-3047	317	3	time	time	NOUN
inlawrev-3047	317	4	of	of	ADP
inlawrev-3047	317	5	sale	sale	NOUN
inlawrev-3047	317	6	,	,	PUNCT
inlawrev-3047	317	7	indiana	indiana	PROPN
inlawrev-3047	317	8	code	code	PROPN
inlawrev-3047	317	9	section	section	NOUN
inlawrev-3047	317	10	6	6	NUM
inlawrev-3047	317	11	-	-	SYM
inlawrev-3047	317	12	1.1	1.1	NUM
inlawrev-3047	317	13	-	-	PUNCT
inlawrev-3047	317	14	25	25	NUM
inlawrev-3047	317	15	-	-	SYM
inlawrev-3047	317	16	4	4	NUM
inlawrev-3047	317	17	provided	provide	VERB
inlawrev-3047	317	18	that	that	SCONJ
inlawrev-3047	317	19	a	a	DET
inlawrev-3047	317	20	property	property	NOUN
inlawrev-3047	317	21	owner	owner	NOUN
inlawrev-3047	317	22	whose	whose	DET
inlawrev-3047	317	23	property	property	NOUN
inlawrev-3047	317	24	had	have	AUX
inlawrev-3047	317	25	been	be	AUX
inlawrev-3047	317	26	sold	sell	VERB
inlawrev-3047	317	27	at	at	ADP
inlawrev-3047	317	28	tax	tax	NOUN
inlawrev-3047	317	29	sale	sale	NOUN
inlawrev-3047	317	30	had	have	VERB
inlawrev-3047	317	31	two	two	NUM
inlawrev-3047	317	32	years	year	NOUN
inlawrev-3047	317	33	to	to	PART
inlawrev-3047	317	34	redeem	redeem	VERB
inlawrev-3047	317	35	the	the	DET
inlawrev-3047	317	36	property	property	NOUN
inlawrev-3047	317	37	.	.	PUNCT
inlawrev-3047	318	1	thus	thus	ADV
inlawrev-3047	318	2	,	,	PUNCT
inlawrev-3047	318	3	both	both	DET
inlawrev-3047	318	4	owners	owner	NOUN
inlawrev-3047	318	5	would	would	AUX
inlawrev-3047	318	6	have	have	AUX
inlawrev-3047	318	7	had	have	VERB
inlawrev-3047	318	8	until	until	ADP
inlawrev-3047	318	9	1989	1989	NUM
inlawrev-3047	318	10	to	to	PART
inlawrev-3047	318	11	redeem	redeem	VERB
inlawrev-3047	318	12	.	.	PUNCT
inlawrev-3047	319	1	effective	effective	ADJ
inlawrev-3047	319	2	january	january	PROPN
inlawrev-3047	319	3	1	1	NUM
inlawrev-3047	319	4	,	,	PUNCT
inlawrev-3047	319	5	1988	1988	NUM
inlawrev-3047	319	6	,	,	PUNCT
inlawrev-3047	319	7	however	however	ADV
inlawrev-3047	319	8	,	,	PUNCT
inlawrev-3047	319	9	this	this	DET
inlawrev-3047	319	10	statute	statute	NOUN
inlawrev-3047	319	11	was	be	AUX
inlawrev-3047	319	12	amended	amend	VERB
inlawrev-3047	319	13	to	to	PART
inlawrev-3047	319	14	shorten	shorten	VERB
inlawrev-3047	319	15	the	the	DET
inlawrev-3047	319	16	redemption	redemption	NOUN
inlawrev-3047	319	17	period	period	NOUN
inlawrev-3047	319	18	to	to	ADP
inlawrev-3047	319	19	one	one	NUM
inlawrev-3047	319	20	year	year	NOUN
inlawrev-3047	319	21	.	.	PUNCT
inlawrev-3047	320	1	66	66	NUM
inlawrev-3047	321	1	the	the	DET
inlawrev-3047	321	2	prior	prior	ADJ
inlawrev-3047	321	3	owners	owner	NOUN
inlawrev-3047	321	4	did	do	AUX
inlawrev-3047	321	5	not	not	PART
inlawrev-3047	321	6	redeem	redeem	VERB
inlawrev-3047	321	7	within	within	ADP
inlawrev-3047	321	8	one	one	NUM
inlawrev-3047	321	9	year	year	NOUN
inlawrev-3047	321	10	,	,	PUNCT
inlawrev-3047	321	11	so	so	CCONJ
inlawrev-3047	321	12	if	if	SCONJ
inlawrev-3047	321	13	the	the	DET
inlawrev-3047	321	14	amendment	amendment	NOUN
inlawrev-3047	321	15	applied	apply	VERB
inlawrev-3047	321	16	,	,	PUNCT
inlawrev-3047	321	17	their	their	PRON
inlawrev-3047	321	18	redemption	redemption	NOUN
inlawrev-3047	321	19	rights	right	NOUN
inlawrev-3047	321	20	were	be	AUX
inlawrev-3047	321	21	extinguished	extinguish	VERB
inlawrev-3047	321	22	.	.	PUNCT
inlawrev-3047	322	1	the	the	DET
inlawrev-3047	322	2	metro	metro	PROPN
inlawrev-3047	322	3	holding	hold	VERB
inlawrev-3047	322	4	court	court	NOUN
inlawrev-3047	322	5	first	first	ADV
inlawrev-3047	322	6	held	hold	VERB
inlawrev-3047	322	7	that	that	SCONJ
inlawrev-3047	322	8	the	the	DET
inlawrev-3047	322	9	one	one	NUM
inlawrev-3047	322	10	-	-	PUNCT
inlawrev-3047	322	11	year	year	NOUN
inlawrev-3047	322	12	redemption	redemption	NOUN
inlawrev-3047	322	13	period	period	NOUN
inlawrev-3047	322	14	was	be	AUX
inlawrev-3047	322	15	not	not	PART
inlawrev-3047	322	16	unconstitutional	unconstitutional	ADJ
inlawrev-3047	322	17	,	,	PUNCT
inlawrev-3047	322	18	rejecting	reject	VERB
inlawrev-3047	322	19	the	the	DET
inlawrev-3047	322	20	prior	prior	ADJ
inlawrev-3047	322	21	owners	owner	NOUN
inlawrev-3047	322	22	'	'	PART
inlawrev-3047	322	23	argument	argument	NOUN
inlawrev-3047	322	24	that	that	SCONJ
inlawrev-3047	322	25	the	the	DET
inlawrev-3047	322	26	redemption	redemption	NOUN
inlawrev-3047	322	27	period	period	NOUN
inlawrev-3047	322	28	created	create	VERB
inlawrev-3047	322	29	contract	contract	NOUN
inlawrev-3047	322	30	rights.67	rights.67	VERB
inlawrev-3047	322	31	the	the	DET
inlawrev-3047	322	32	court	court	NOUN
inlawrev-3047	322	33	then	then	ADV
inlawrev-3047	322	34	held	hold	VERB
inlawrev-3047	322	35	,	,	PUNCT
inlawrev-3047	322	36	however	however	ADV
inlawrev-3047	322	37	,	,	PUNCT
inlawrev-3047	322	38	that	that	SCONJ
inlawrev-3047	322	39	the	the	DET
inlawrev-3047	322	40	amendment	amendment	NOUN
inlawrev-3047	322	41	should	should	AUX
inlawrev-3047	322	42	not	not	PART
inlawrev-3047	322	43	apply	apply	VERB
inlawrev-3047	322	44	retroactively	retroactively	ADV
inlawrev-3047	322	45	.	.	PUNCT
inlawrev-3047	323	1	the	the	DET
inlawrev-3047	323	2	general	general	ADJ
inlawrev-3047	323	3	rule	rule	NOUN
inlawrev-3047	323	4	is	be	AUX
inlawrev-3047	323	5	that	that	SCONJ
inlawrev-3047	323	6	statutes	statute	NOUN
inlawrev-3047	323	7	will	will	AUX
inlawrev-3047	323	8	normally	normally	ADV
inlawrev-3047	323	9	be	be	AUX
inlawrev-3047	323	10	applied	apply	VERB
inlawrev-3047	323	11	prospectively	prospectively	ADV
inlawrev-3047	323	12	absent	absent	ADJ
inlawrev-3047	323	13	compelling	compelling	ADJ
inlawrev-3047	323	14	reasons	reason	NOUN
inlawrev-3047	323	15	.	.	PUNCT
inlawrev-3047	324	1	because	because	SCONJ
inlawrev-3047	324	2	no	no	DET
inlawrev-3047	324	3	special	special	ADJ
inlawrev-3047	324	4	reasons	reason	NOUN
inlawrev-3047	324	5	existed	exist	VERB
inlawrev-3047	324	6	for	for	ADP
inlawrev-3047	324	7	applying	apply	VERB
inlawrev-3047	324	8	the	the	DET
inlawrev-3047	324	9	change	change	NOUN
inlawrev-3047	324	10	retroactively	retroactively	ADV
inlawrev-3047	324	11	,	,	PUNCT
inlawrev-3047	324	12	and	and	CCONJ
inlawrev-3047	324	13	because	because	SCONJ
inlawrev-3047	324	14	the	the	DET
inlawrev-3047	324	15	indiana	indiana	PROPN
inlawrev-3047	324	16	supreme	supreme	PROPN
inlawrev-3047	324	17	court	court	PROPN
inlawrev-3047	324	18	had	have	AUX
inlawrev-3047	324	19	held	hold	VERB
inlawrev-3047	324	20	in	in	ADP
inlawrev-3047	324	21	other	other	ADJ
inlawrev-3047	324	22	circumstances	circumstance	NOUN
inlawrev-3047	324	23	that	that	SCONJ
inlawrev-3047	324	24	the	the	DET
inlawrev-3047	324	25	law	law	NOUN
inlawrev-3047	324	26	in	in	ADP
inlawrev-3047	324	27	force	force	NOUN
inlawrev-3047	324	28	at	at	ADP
inlawrev-3047	324	29	the	the	DET
inlawrev-3047	324	30	time	time	NOUN
inlawrev-3047	324	31	of	of	ADP
inlawrev-3047	324	32	sale	sale	NOUN
inlawrev-3047	324	33	should	should	AUX
inlawrev-3047	324	34	govern	govern	VERB
inlawrev-3047	324	35	62	62	NUM
inlawrev-3047	324	36	.	.	PUNCT
inlawrev-3047	325	1	i	i	PRON
inlawrev-3047	325	2	d.	d.	PROPN
inlawrev-3047	325	3	at	at	ADP
inlawrev-3047	325	4	244	244	NUM
inlawrev-3047	325	5	.	.	PUNCT
inlawrev-3047	326	1	63	63	NUM
inlawrev-3047	326	2	.	.	PUNCT
inlawrev-3047	327	1	i	i	PRON
inlawrev-3047	327	2	d.	d.	PROPN
inlawrev-3047	327	3	64	64	NUM
inlawrev-3047	327	4	.	.	PUNCT
inlawrev-3047	328	1	i	i	PRON
inlawrev-3047	328	2	d.	d.	PROPN
inlawrev-3047	328	3	65	65	NUM
inlawrev-3047	328	4	.	.	PUNCT
inlawrev-3047	328	5	589	589	NUM
inlawrev-3047	328	6	n.e.2d	n.e.2d	NOUN
inlawrev-3047	328	7	217	217	NUM
inlawrev-3047	328	8	(	(	PUNCT
inlawrev-3047	328	9	ind	ind	NOUN
inlawrev-3047	328	10	.	.	PROPN
inlawrev-3047	328	11	1992	1992	NUM
inlawrev-3047	328	12	)	)	PUNCT
inlawrev-3047	328	13	.	.	PUNCT
inlawrev-3047	329	1	66	66	NUM
inlawrev-3047	329	2	.	.	PUNCT
inlawrev-3047	330	1	ind	ind	PROPN
inlawrev-3047	330	2	.	.	PUNCT
inlawrev-3047	331	1	code	code	PROPN
inlawrev-3047	331	2	§	§	PROPN
inlawrev-3047	331	3	6	6	NUM
inlawrev-3047	331	4	-	-	SYM
inlawrev-3047	331	5	1.1	1.1	NUM
inlawrev-3047	331	6	-	-	PUNCT
inlawrev-3047	331	7	25	25	NUM
inlawrev-3047	331	8	-	-	SYM
inlawrev-3047	331	9	4	4	NUM
inlawrev-3047	331	10	(	(	PUNCT
inlawrev-3047	331	11	1988	1988	NUM
inlawrev-3047	331	12	&	&	CCONJ
inlawrev-3047	331	13	supp	supp	PROPN
inlawrev-3047	331	14	.	.	PUNCT
inlawrev-3047	331	15	1992	1992	NUM
inlawrev-3047	331	16	)	)	PUNCT
inlawrev-3047	331	17	.	.	PUNCT
inlawrev-3047	332	1	67	67	NUM
inlawrev-3047	332	2	.	.	PUNCT
inlawrev-3047	333	1	metro	metro	PROPN
inlawrev-3047	333	2	holding	holding	PROPN
inlawrev-3047	333	3	,	,	PUNCT
inlawrev-3047	333	4	589	589	NUM
inlawrev-3047	333	5	n.e.2d	n.e.2d	NOUN
inlawrev-3047	333	6	at	at	ADP
inlawrev-3047	333	7	218	218	NUM
inlawrev-3047	333	8	.	.	PUNCT
inlawrev-3047	333	9	1158	1158	NUM
inlawrev-3047	333	10	indiana	indiana	PROPN
inlawrev-3047	333	11	law	law	PROPN
inlawrev-3047	333	12	review	review	NOUN
inlawrev-3047	334	1	[	[	X
inlawrev-3047	334	2	vol	vol	NOUN
inlawrev-3047	334	3	.	.	PUNCT
inlawrev-3047	334	4	26:1145	26:1145	NUM
inlawrev-3047	334	5	the	the	DET
inlawrev-3047	334	6	redemption	redemption	NOUN
inlawrev-3047	334	7	,	,	PUNCT
inlawrev-3047	334	8	the	the	DET
inlawrev-3047	334	9	metro	metro	NOUN
inlawrev-3047	334	10	holding	hold	VERB
inlawrev-3047	334	11	court	court	NOUN
inlawrev-3047	334	12	applied	apply	VERB
inlawrev-3047	334	13	the	the	DET
inlawrev-3047	334	14	amendment	amendment	NOUN
inlawrev-3047	334	15	prospectively	prospectively	ADV
inlawrev-3047	334	16	.	.	PUNCT
inlawrev-3047	335	1	68	68	NUM
inlawrev-3047	335	2	the	the	DET
inlawrev-3047	335	3	opinion	opinion	NOUN
inlawrev-3047	335	4	is	be	AUX
inlawrev-3047	335	5	well	well	ADV
inlawrev-3047	335	6	-	-	PUNCT
inlawrev-3047	335	7	reasoned	reason	VERB
inlawrev-3047	335	8	and	and	CCONJ
inlawrev-3047	335	9	supported	support	VERB
inlawrev-3047	335	10	by	by	ADP
inlawrev-3047	335	11	common	common	ADJ
inlawrev-3047	335	12	sense	sense	NOUN
inlawrev-3047	335	13	and	and	CCONJ
inlawrev-3047	335	14	fairness	fairness	NOUN
inlawrev-3047	335	15	.	.	PUNCT
inlawrev-3047	336	1	practitioners	practitioner	NOUN
inlawrev-3047	336	2	should	should	AUX
inlawrev-3047	336	3	be	be	AUX
inlawrev-3047	336	4	aware	aware	ADJ
inlawrev-3047	336	5	,	,	PUNCT
inlawrev-3047	336	6	however	however	ADV
inlawrev-3047	336	7	,	,	PUNCT
inlawrev-3047	336	8	of	of	ADP
inlawrev-3047	336	9	the	the	DET
inlawrev-3047	336	10	new	new	ADJ
inlawrev-3047	336	11	one	one	NUM
inlawrev-3047	336	12	-	-	PUNCT
inlawrev-3047	336	13	year	year	NOUN
inlawrev-3047	336	14	redemption	redemption	NOUN
inlawrev-3047	336	15	period	period	NOUN
inlawrev-3047	336	16	.	.	PUNCT
inlawrev-3047	337	1	finally	finally	ADV
inlawrev-3047	337	2	,	,	PUNCT
inlawrev-3047	337	3	in	in	ADP
inlawrev-3047	337	4	leininger	leininger	NOUN
inlawrev-3047	337	5	v.	v.	ADP
inlawrev-3047	337	6	gren	gren	PROPN
inlawrev-3047	337	7	,	,	PUNCT
inlawrev-3047	337	8	69	69	NUM
inlawrev-3047	337	9	the	the	DET
inlawrev-3047	337	10	indiana	indiana	PROPN
inlawrev-3047	337	11	court	court	PROPN
inlawrev-3047	337	12	of	of	ADP
inlawrev-3047	337	13	appeals	appeals	PROPN
inlawrev-3047	337	14	confirmed	confirm	VERB
inlawrev-3047	337	15	that	that	SCONJ
inlawrev-3047	337	16	there	there	PRON
inlawrev-3047	337	17	are	be	VERB
inlawrev-3047	337	18	only	only	ADV
inlawrev-3047	337	19	seven	seven	NUM
inlawrev-3047	337	20	reasons	reason	NOUN
inlawrev-3047	337	21	that	that	PRON
inlawrev-3047	337	22	support	support	VERB
inlawrev-3047	337	23	an	an	DET
inlawrev-3047	337	24	attack	attack	NOUN
inlawrev-3047	337	25	on	on	ADP
inlawrev-3047	337	26	title	title	NOUN
inlawrev-3047	337	27	gained	gain	VERB
inlawrev-3047	337	28	through	through	ADP
inlawrev-3047	337	29	a	a	DET
inlawrev-3047	337	30	tax	tax	NOUN
inlawrev-3047	337	31	sale	sale	NOUN
inlawrev-3047	337	32	.	.	PUNCT
inlawrev-3047	338	1	specifically	specifically	ADV
inlawrev-3047	338	2	,	,	PUNCT
inlawrev-3047	338	3	indiana	indiana	PROPN
inlawrev-3047	338	4	code	code	PROPN
inlawrev-3047	338	5	section	section	NOUN
inlawrev-3047	338	6	6	6	NUM
inlawrev-3047	338	7	-	-	SYM
inlawrev-3047	338	8	1.1	1.1	NUM
inlawrev-3047	338	9	-	-	PUNCT
inlawrev-3047	338	10	2516	2516	NUM
inlawrev-3047	338	11	sets	set	NOUN
inlawrev-3047	338	12	forth	forth	ADV
inlawrev-3047	338	13	that	that	SCONJ
inlawrev-3047	338	14	a	a	DET
inlawrev-3047	338	15	tax	tax	NOUN
inlawrev-3047	338	16	title	title	NOUN
inlawrev-3047	338	17	may	may	AUX
inlawrev-3047	338	18	be	be	AUX
inlawrev-3047	338	19	defeated	defeat	VERB
inlawrev-3047	338	20	"	"	PUNCT
inlawrev-3047	338	21	only	only	ADV
inlawrev-3047	338	22	by	by	ADP
inlawrev-3047	338	23	proving	prove	VERB
inlawrev-3047	338	24	"	"	PUNCT
inlawrev-3047	338	25	one	one	NUM
inlawrev-3047	338	26	of	of	ADP
inlawrev-3047	338	27	the	the	DET
inlawrev-3047	338	28	following	follow	VERB
inlawrev-3047	338	29	seven	seven	NUM
inlawrev-3047	338	30	conditions	condition	NOUN
inlawrev-3047	338	31	:	:	PUNCT
inlawrev-3047	338	32	(	(	PUNCT
inlawrev-3047	338	33	1	1	X
inlawrev-3047	338	34	)	)	PUNCT
inlawrev-3047	338	35	the	the	DET
inlawrev-3047	338	36	tract	tract	NOUN
inlawrev-3047	338	37	was	be	AUX
inlawrev-3047	338	38	not	not	PART
inlawrev-3047	338	39	subject	subject	ADJ
inlawrev-3047	338	40	to	to	ADP
inlawrev-3047	338	41	the	the	DET
inlawrev-3047	338	42	taxes	taxis	NOUN
inlawrev-3047	338	43	,	,	PUNCT
inlawrev-3047	338	44	(	(	PUNCT
inlawrev-3047	338	45	2	2	X
inlawrev-3047	338	46	)	)	PUNCT
inlawrev-3047	338	47	the	the	DET
inlawrev-3047	338	48	delinquent	delinquent	ADJ
inlawrev-3047	338	49	taxes	taxis	NOUN
inlawrev-3047	338	50	were	be	AUX
inlawrev-3047	338	51	paid	pay	VERB
inlawrev-3047	338	52	prior	prior	ADV
inlawrev-3047	338	53	to	to	ADP
inlawrev-3047	338	54	sale	sale	NOUN
inlawrev-3047	338	55	,	,	PUNCT
inlawrev-3047	338	56	(	(	PUNCT
inlawrev-3047	338	57	3	3	X
inlawrev-3047	338	58	)	)	PUNCT
inlawrev-3047	338	59	the	the	DET
inlawrev-3047	338	60	tract	tract	NOUN
inlawrev-3047	338	61	was	be	AUX
inlawrev-3047	338	62	not	not	PART
inlawrev-3047	338	63	assessed	assess	VERB
inlawrev-3047	338	64	for	for	ADP
inlawrev-3047	338	65	the	the	DET
inlawrev-3047	338	66	taxes	taxis	NOUN
inlawrev-3047	338	67	for	for	ADP
inlawrev-3047	338	68	which	which	PRON
inlawrev-3047	338	69	it	it	PRON
inlawrev-3047	338	70	was	be	AUX
inlawrev-3047	338	71	sold	sell	VERB
inlawrev-3047	338	72	,	,	PUNCT
inlawrev-3047	338	73	(	(	PUNCT
inlawrev-3047	338	74	4	4	X
inlawrev-3047	338	75	)	)	PUNCT
inlawrev-3047	338	76	the	the	DET
inlawrev-3047	338	77	tract	tract	NOUN
inlawrev-3047	338	78	was	be	AUX
inlawrev-3047	338	79	timely	timely	ADV
inlawrev-3047	338	80	redeemed	redeem	VERB
inlawrev-3047	338	81	,	,	PUNCT
inlawrev-3047	338	82	(	(	PUNCT
inlawrev-3047	338	83	5	5	X
inlawrev-3047	338	84	)	)	PUNCT
inlawrev-3047	338	85	the	the	DET
inlawrev-3047	338	86	proper	proper	ADJ
inlawrev-3047	338	87	county	county	NOUN
inlawrev-3047	338	88	officers	officer	NOUN
inlawrev-3047	338	89	issued	issue	VERB
inlawrev-3047	338	90	a	a	DET
inlawrev-3047	338	91	timely	timely	ADJ
inlawrev-3047	338	92	certificate	certificate	NOUN
inlawrev-3047	338	93	stating	state	VERB
inlawrev-3047	338	94	no	no	DET
inlawrev-3047	338	95	taxes	taxis	NOUN
inlawrev-3047	338	96	were	be	AUX
inlawrev-3047	338	97	due	due	ADJ
inlawrev-3047	338	98	,	,	PUNCT
inlawrev-3047	338	99	(	(	PUNCT
inlawrev-3047	338	100	6	6	NUM
inlawrev-3047	338	101	)	)	PUNCT
inlawrev-3047	338	102	the	the	DET
inlawrev-3047	338	103	description	description	NOUN
inlawrev-3047	338	104	of	of	ADP
inlawrev-3047	338	105	the	the	DET
inlawrev-3047	338	106	tract	tract	NOUN
inlawrev-3047	338	107	was	be	AUX
inlawrev-3047	338	108	so	so	ADV
inlawrev-3047	338	109	imperfect	imperfect	ADJ
inlawrev-3047	338	110	as	as	SCONJ
inlawrev-3047	338	111	to	to	PART
inlawrev-3047	338	112	fail	fail	VERB
inlawrev-3047	338	113	to	to	PART
inlawrev-3047	338	114	describe	describe	VERB
inlawrev-3047	338	115	it	it	PRON
inlawrev-3047	338	116	with	with	ADP
inlawrev-3047	338	117	reasonable	reasonable	ADJ
inlawrev-3047	338	118	certainty	certainty	NOUN
inlawrev-3047	338	119	,	,	PUNCT
inlawrev-3047	338	120	and	and	CCONJ
inlawrev-3047	338	121	(	(	PUNCT
inlawrev-3047	338	122	7	7	X
inlawrev-3047	338	123	)	)	PUNCT
inlawrev-3047	338	124	proper	proper	ADJ
inlawrev-3047	338	125	notice	notice	NOUN
inlawrev-3047	338	126	was	be	AUX
inlawrev-3047	338	127	not	not	PART
inlawrev-3047	338	128	given	give	VERB
inlawrev-3047	338	129	to	to	ADP
inlawrev-3047	338	130	a	a	DET
inlawrev-3047	338	131	person	person	NOUN
inlawrev-3047	338	132	with	with	ADP
inlawrev-3047	338	133	a	a	DET
inlawrev-3047	338	134	substantial	substantial	ADJ
inlawrev-3047	338	135	interest	interest	NOUN
inlawrev-3047	338	136	in	in	ADP
inlawrev-3047	338	137	the	the	DET
inlawrev-3047	338	138	tract	tract	NOUN
inlawrev-3047	338	139	.	.	PUNCT
inlawrev-3047	339	1	70	70	NUM
inlawrev-3047	339	2	in	in	ADP
inlawrev-3047	339	3	thi§	thi§	PROPN
inlawrev-3047	339	4	case	case	NOUN
inlawrev-3047	339	5	the	the	DET
inlawrev-3047	339	6	prior	prior	ADJ
inlawrev-3047	339	7	owners	owner	NOUN
inlawrev-3047	339	8	tried	try	VERB
inlawrev-3047	339	9	to	to	PART
inlawrev-3047	339	10	raise	raise	VERB
inlawrev-3047	339	11	a	a	DET
inlawrev-3047	339	12	condition	condition	NOUN
inlawrev-3047	339	13	not	not	PART
inlawrev-3047	339	14	contained	contain	VERB
inlawrev-3047	339	15	in	in	ADP
inlawrev-3047	339	16	the	the	DET
inlawrev-3047	339	17	above	above	ADJ
inlawrev-3047	339	18	statute	statute	NOUN
inlawrev-3047	339	19	,	,	PUNCT
inlawrev-3047	339	20	but	but	CCONJ
inlawrev-3047	339	21	the	the	DET
inlawrev-3047	339	22	court	court	NOUN
inlawrev-3047	339	23	of	of	ADP
inlawrev-3047	339	24	appeals	appeal	NOUN
inlawrev-3047	339	25	held	hold	VERB
inlawrev-3047	339	26	that	that	SCONJ
inlawrev-3047	339	27	only	only	ADV
inlawrev-3047	339	28	these	these	DET
inlawrev-3047	339	29	seven	seven	NUM
inlawrev-3047	339	30	defects	defect	NOUN
inlawrev-3047	339	31	can	can	AUX
inlawrev-3047	339	32	be	be	AUX
inlawrev-3047	339	33	raised	raise	VERB
inlawrev-3047	339	34	.	.	PUNCT
inlawrev-3047	340	1	71	71	NUM
inlawrev-3047	340	2	68	68	NUM
inlawrev-3047	340	3	.	.	PUNCT
inlawrev-3047	341	1	i	i	PRON
inlawrev-3047	341	2	d.	d.	PROPN
inlawrev-3047	341	3	at	at	ADP
inlawrev-3047	341	4	219	219	NUM
inlawrev-3047	341	5	.	.	PUNCT
inlawrev-3047	341	6	accord	accord	NOUN
inlawrev-3047	341	7	,	,	PUNCT
inlawrev-3047	341	8	rossman	rossman	PROPN
inlawrev-3047	341	9	v.	v.	PROPN
inlawrev-3047	341	10	dunson	dunson	PROPN
inlawrev-3047	341	11	,	,	PUNCT
inlawrev-3047	341	12	594	594	NUM
inlawrev-3047	341	13	n.e.2d	n.e.2d	NOUN
inlawrev-3047	341	14	789	789	NUM
inlawrev-3047	341	15	(	(	PUNCT
inlawrev-3047	341	16	ind	ind	NOUN
inlawrev-3047	341	17	.	.	PROPN
inlawrev-3047	341	18	1992	1992	NUM
inlawrev-3047	341	19	)	)	PUNCT
inlawrev-3047	341	20	(	(	PUNCT
inlawrev-3047	341	21	following	follow	VERB
inlawrev-3047	341	22	metro	metro	PROPN
inlawrev-3047	341	23	holding	holding	NOUN
inlawrev-3047	341	24	)	)	PUNCT
inlawrev-3047	341	25	.	.	PUNCT
inlawrev-3047	342	1	69	69	NUM
inlawrev-3047	342	2	.	.	X
inlawrev-3047	342	3	596	596	NUM
inlawrev-3047	342	4	n.e.2d	n.e.2d	NOUN
inlawrev-3047	342	5	955	955	NUM
inlawrev-3047	342	6	(	(	PUNCT
inlawrev-3047	342	7	ind	ind	NOUN
inlawrev-3047	342	8	.	.	PUNCT
inlawrev-3047	343	1	ct	ct	PROPN
inlawrev-3047	343	2	.	.	PUNCT
inlawrev-3047	343	3	app	app	PROPN
inlawrev-3047	343	4	.	.	PROPN
inlawrev-3047	343	5	1992	1992	NUM
inlawrev-3047	343	6	)	)	PUNCT
inlawrev-3047	343	7	.	.	PUNCT
inlawrev-3047	344	1	70	70	NUM
inlawrev-3047	344	2	.	.	X
inlawrev-3047	345	1	ind	ind	PROPN
inlawrev-3047	345	2	.	.	PUNCT
inlawrev-3047	346	1	code	code	PROPN
inlawrev-3047	346	2	§	§	PROPN
inlawrev-3047	346	3	6	6	NUM
inlawrev-3047	346	4	-	-	SYM
inlawrev-3047	346	5	1.1	1.1	NUM
inlawrev-3047	346	6	-	-	PUNCT
inlawrev-3047	346	7	25	25	NUM
inlawrev-3047	346	8	-	-	SYM
inlawrev-3047	346	9	16	16	NUM
inlawrev-3047	346	10	(	(	PUNCT
inlawrev-3047	346	11	1988	1988	NUM
inlawrev-3047	346	12	)	)	PUNCT
inlawrev-3047	346	13	.	.	PUNCT
inlawrev-3047	347	1	71	71	NUM
inlawrev-3047	347	2	.	.	PUNCT
inlawrev-3047	347	3	leininger	leininger	NOUN
inlawrev-3047	347	4	,	,	PUNCT
inlawrev-3047	347	5	596	596	NUM
inlawrev-3047	347	6	n.e.2d	n.e.2d	NOUN
inlawrev-3047	347	7	at	at	ADP
inlawrev-3047	347	8	958	958	NUM
inlawrev-3047	347	9	.	.	PUNCT