id	sid	tid	token	lemma	pos
inlawrev-3110	1	1	indiana	indiana	PROPN
inlawrev-3110	1	2	law	law	PROPN
inlawrev-3110	1	3	review	review	VERB
inlawrev-3110	1	4	partners	partner	NOUN
inlawrev-3110	1	5	as	as	ADP
inlawrev-3110	1	6	common	common	ADJ
inlawrev-3110	1	7	law	law	NOUN
inlawrev-3110	1	8	employees	employee	NOUN
inlawrev-3110	1	9	randall	randall	PROPN
inlawrev-3110	1	10	j.	j.	PROPN
inlawrev-3110	1	11	gingiss	gingiss	PROPN
inlawrev-3110	1	12	*	*	PROPN
inlawrev-3110	1	13	introduction	introduction	NOUN
inlawrev-3110	1	14	in	in	ADP
inlawrev-3110	1	15	1991	1991	NUM
inlawrev-3110	1	16	,	,	PUNCT
inlawrev-3110	1	17	approximately	approximately	ADV
inlawrev-3110	1	18	sixty	sixty	NUM
inlawrev-3110	1	19	-	-	PUNCT
inlawrev-3110	1	20	one	one	NUM
inlawrev-3110	1	21	percent	percent	NOUN
inlawrev-3110	1	22	of	of	ADP
inlawrev-3110	1	23	law	law	NOUN
inlawrev-3110	1	24	school	school	NOUN
inlawrev-3110	1	25	graduates	graduate	NOUN
inlawrev-3110	1	26	entered	enter	VERB
inlawrev-3110	1	27	private	private	ADJ
inlawrev-3110	1	28	practice	practice	NOUN
inlawrev-3110	1	29	as	as	ADP
inlawrev-3110	1	30	associates	associate	NOUN
inlawrev-3110	1	31	in	in	ADP
inlawrev-3110	1	32	law	law	NOUN
inlawrev-3110	1	33	firms	firm	NOUN
inlawrev-3110	1	34	.	.	PUNCT
inlawrev-3110	2	1	1	1	NUM
inlawrev-3110	2	2	as	as	ADP
inlawrev-3110	2	3	associates	associate	NOUN
inlawrev-3110	2	4	,	,	PUNCT
inlawrev-3110	2	5	they	they	PRON
inlawrev-3110	2	6	are	be	AUX
inlawrev-3110	2	7	employees	employee	NOUN
inlawrev-3110	2	8	of	of	ADP
inlawrev-3110	2	9	their	their	PRON
inlawrev-3110	2	10	respective	respective	ADJ
inlawrev-3110	2	11	firms	firm	NOUN
inlawrev-3110	2	12	.	.	PUNCT
inlawrev-3110	3	1	as	as	ADP
inlawrev-3110	3	2	employees	employee	NOUN
inlawrev-3110	3	3	,	,	PUNCT
inlawrev-3110	3	4	these	these	DET
inlawrev-3110	3	5	associates	associate	NOUN
inlawrev-3110	3	6	have	have	VERB
inlawrev-3110	3	7	certain	certain	ADJ
inlawrev-3110	3	8	rights	right	NOUN
inlawrev-3110	3	9	.	.	PUNCT
inlawrev-3110	4	1	these	these	DET
inlawrev-3110	4	2	rights	right	NOUN
inlawrev-3110	4	3	include	include	VERB
inlawrev-3110	4	4	the	the	DET
inlawrev-3110	4	5	right	right	NOUN
inlawrev-3110	4	6	to	to	ADP
inlawrev-3110	4	7	workers	worker	NOUN
inlawrev-3110	4	8	'	'	PART
inlawrev-3110	4	9	compensation	compensation	NOUN
inlawrev-3110	4	10	if	if	SCONJ
inlawrev-3110	4	11	they	they	PRON
inlawrev-3110	4	12	are	be	AUX
inlawrev-3110	4	13	injured	injure	VERB
inlawrev-3110	4	14	on	on	ADP
inlawrev-3110	4	15	the	the	DET
inlawrev-3110	4	16	job	job	NOUN
inlawrev-3110	4	17	,	,	PUNCT
inlawrev-3110	4	18	the	the	DET
inlawrev-3110	4	19	right	right	NOUN
inlawrev-3110	4	20	to	to	PART
inlawrev-3110	4	21	participate	participate	VERB
inlawrev-3110	4	22	in	in	ADP
inlawrev-3110	4	23	qualified	qualified	ADJ
inlawrev-3110	4	24	pension	pension	NOUN
inlawrev-3110	4	25	or	or	CCONJ
inlawrev-3110	4	26	profit	profit	NOUN
inlawrev-3110	4	27	sharing	sharing	NOUN
inlawrev-3110	4	28	plans	plan	NOUN
inlawrev-3110	4	29	or	or	CCONJ
inlawrev-3110	4	30	welfare	welfare	NOUN
inlawrev-3110	4	31	benefit	benefit	NOUN
inlawrev-3110	4	32	plans	plan	NOUN
inlawrev-3110	4	33	,	,	PUNCT
inlawrev-3110	4	34	and	and	CCONJ
inlawrev-3110	4	35	the	the	DET
inlawrev-3110	4	36	right	right	NOUN
inlawrev-3110	4	37	to	to	PART
inlawrev-3110	4	38	be	be	AUX
inlawrev-3110	4	39	free	free	ADJ
inlawrev-3110	4	40	of	of	ADP
inlawrev-3110	4	41	discrimination	discrimination	NOUN
inlawrev-3110	4	42	based	base	VERB
inlawrev-3110	4	43	on	on	ADP
inlawrev-3110	4	44	sex	sex	NOUN
inlawrev-3110	4	45	,	,	PUNCT
inlawrev-3110	4	46	religion	religion	NOUN
inlawrev-3110	4	47	,	,	PUNCT
inlawrev-3110	4	48	national	national	ADJ
inlawrev-3110	4	49	origin	origin	NOUN
inlawrev-3110	4	50	,	,	PUNCT
inlawrev-3110	4	51	or	or	CCONJ
inlawrev-3110	4	52	age	age	NOUN
inlawrev-3110	4	53	.	.	PUNCT
inlawrev-3110	5	1	upon	upon	SCONJ
inlawrev-3110	5	2	becoming	become	VERB
inlawrev-3110	5	3	partners	partner	NOUN
inlawrev-3110	5	4	,	,	PUNCT
inlawrev-3110	5	5	they	they	PRON
inlawrev-3110	5	6	lose	lose	VERB
inlawrev-3110	5	7	some	some	PRON
inlawrev-3110	5	8	of	of	ADP
inlawrev-3110	5	9	these	these	DET
inlawrev-3110	5	10	rights	right	NOUN
inlawrev-3110	5	11	because	because	SCONJ
inlawrev-3110	5	12	they	they	PRON
inlawrev-3110	5	13	are	be	AUX
inlawrev-3110	5	14	no	no	ADV
inlawrev-3110	5	15	longer	long	ADV
inlawrev-3110	5	16	considered	consider	VERB
inlawrev-3110	5	17	employees	employee	NOUN
inlawrev-3110	5	18	.	.	PUNCT
inlawrev-3110	6	1	in	in	ADP
inlawrev-3110	6	2	the	the	DET
inlawrev-3110	6	3	context	context	NOUN
inlawrev-3110	6	4	of	of	ADP
inlawrev-3110	6	5	discrimination	discrimination	NOUN
inlawrev-3110	6	6	cases	case	NOUN
inlawrev-3110	6	7	under	under	ADP
inlawrev-3110	6	8	title	title	NOUN
inlawrev-3110	6	9	vii	vii	PROPN
inlawrev-3110	6	10	of	of	ADP
inlawrev-3110	6	11	the	the	DET
inlawrev-3110	6	12	civil	civil	ADJ
inlawrev-3110	6	13	rights	right	NOUN
inlawrev-3110	6	14	act	act	NOUN
inlawrev-3110	6	15	of	of	ADP
inlawrev-3110	6	16	1964	1964	NUM
inlawrev-3110	6	17	,	,	PUNCT
inlawrev-3110	6	18	2	2	NUM
inlawrev-3110	6	19	the	the	DET
inlawrev-3110	6	20	equal	equal	ADJ
inlawrev-3110	6	21	employment	employment	NOUN
inlawrev-3110	6	22	opportunity	opportunity	NOUN
inlawrev-3110	6	23	commission	commission	NOUN
inlawrev-3110	6	24	(	(	PUNCT
inlawrev-3110	6	25	eeoc	eeoc	PROPN
inlawrev-3110	6	26	)	)	PUNCT
inlawrev-3110	6	27	has	have	AUX
inlawrev-3110	6	28	argued	argue	VERB
inlawrev-3110	6	29	,	,	PUNCT
inlawrev-3110	6	30	for	for	SCONJ
inlawrev-3110	6	31	the	the	DET
inlawrev-3110	6	32	most	most	ADJ
inlawrev-3110	6	33	part	part	NOUN
inlawrev-3110	6	34	unsuccessfully,3	unsuccessfully,3	VERB
inlawrev-3110	6	35	that	that	SCONJ
inlawrev-3110	6	36	some	some	DET
inlawrev-3110	6	37	partners	partner	NOUN
inlawrev-3110	6	38	should	should	AUX
inlawrev-3110	6	39	be	be	AUX
inlawrev-3110	6	40	accorded	accord	VERB
inlawrev-3110	6	41	the	the	DET
inlawrev-3110	6	42	same	same	ADJ
inlawrev-3110	6	43	protection	protection	NOUN
inlawrev-3110	6	44	as	as	ADP
inlawrev-3110	6	45	senior	senior	ADJ
inlawrev-3110	6	46	employees	employee	NOUN
inlawrev-3110	6	47	of	of	ADP
inlawrev-3110	6	48	corporations	corporation	NOUN
inlawrev-3110	6	49	and	and	CCONJ
inlawrev-3110	6	50	that	that	SCONJ
inlawrev-3110	6	51	other	other	ADJ
inlawrev-3110	6	52	partners	partner	NOUN
inlawrev-3110	6	53	,	,	PUNCT
inlawrev-3110	6	54	who	who	PRON
inlawrev-3110	6	55	do	do	AUX
inlawrev-3110	6	56	not	not	PART
inlawrev-3110	6	57	need	need	VERB
inlawrev-3110	6	58	such	such	ADJ
inlawrev-3110	6	59	protection	protection	NOUN
inlawrev-3110	6	60	,	,	PUNCT
inlawrev-3110	6	61	can	can	AUX
inlawrev-3110	6	62	be	be	AUX
inlawrev-3110	6	63	identified	identify	VERB
inlawrev-3110	6	64	.	.	PUNCT
inlawrev-3110	7	1	4	4	NUM
inlawrev-3110	7	2	partners	partner	NOUN
inlawrev-3110	7	3	already	already	ADV
inlawrev-3110	7	4	receive	receive	VERB
inlawrev-3110	7	5	equal	equal	ADJ
inlawrev-3110	7	6	treatment	treatment	NOUN
inlawrev-3110	7	7	compared	compare	VERB
inlawrev-3110	7	8	to	to	ADP
inlawrev-3110	7	9	common	common	ADJ
inlawrev-3110	7	10	law	law	NOUN
inlawrev-3110	7	11	employees	employee	NOUN
inlawrev-3110	7	12	in	in	ADP
inlawrev-3110	7	13	qualified	qualified	ADJ
inlawrev-3110	7	14	pension	pension	NOUN
inlawrev-3110	7	15	plans	plan	NOUN
inlawrev-3110	7	16	5	5	NUM
inlawrev-3110	7	17	under	under	ADP
inlawrev-3110	7	18	the	the	DET
inlawrev-3110	7	19	employee	employee	NOUN
inlawrev-3110	7	20	retirement	retirement	PROPN
inlawrev-3110	7	21	income	income	PROPN
inlawrev-3110	7	22	security	security	PROPN
inlawrev-3110	7	23	act	act	NOUN
inlawrev-3110	7	24	of	of	ADP
inlawrev-3110	7	25	1	1	NUM
inlawrev-3110	7	26	974	974	NUM
inlawrev-3110	7	27	(	(	PUNCT
inlawrev-3110	7	28	erisa),6	erisa),6	NUM
inlawrev-3110	7	29	but	but	CCONJ
inlawrev-3110	7	30	not	not	PART
inlawrev-3110	7	31	in	in	ADP
inlawrev-3110	7	32	welfare	welfare	NOUN
inlawrev-3110	7	33	benefit	benefit	NOUN
inlawrev-3110	7	34	plans	plan	NOUN
inlawrev-3110	7	35	.	.	PUNCT
inlawrev-3110	8	1	this	this	DET
inlawrev-3110	8	2	article	article	NOUN
inlawrev-3110	8	3	examines	examine	VERB
inlawrev-3110	8	4	the	the	DET
inlawrev-3110	8	5	long	long	ADV
inlawrev-3110	8	6	-	-	PUNCT
inlawrev-3110	8	7	standing	stand	VERB
inlawrev-3110	8	8	debate	debate	NOUN
inlawrev-3110	8	9	over	over	ADP
inlawrev-3110	8	10	whether	whether	SCONJ
inlawrev-3110	8	11	a	a	DET
inlawrev-3110	8	12	partnership	partnership	NOUN
inlawrev-3110	8	13	should	should	AUX
inlawrev-3110	8	14	be	be	AUX
inlawrev-3110	8	15	considered	consider	VERB
inlawrev-3110	8	16	an	an	DET
inlawrev-3110	8	17	aggregate	aggregate	NOUN
inlawrev-3110	8	18	or	or	CCONJ
inlawrev-3110	8	19	entity	entity	NOUN
inlawrev-3110	8	20	and	and	CCONJ
inlawrev-3110	8	21	then	then	ADV
inlawrev-3110	8	22	each	each	PRON
inlawrev-3110	8	23	of	of	ADP
inlawrev-3110	8	24	the	the	DET
inlawrev-3110	8	25	aforementioned	aforementioned	ADJ
inlawrev-3110	8	26	subjects	subject	NOUN
inlawrev-3110	8	27	in	in	ADP
inlawrev-3110	8	28	turn	turn	NOUN
inlawrev-3110	8	29	.	.	PUNCT
inlawrev-3110	9	1	the	the	DET
inlawrev-3110	9	2	issue	issue	NOUN
inlawrev-3110	9	3	of	of	ADP
inlawrev-3110	9	4	classification	classification	NOUN
inlawrev-3110	9	5	of	of	ADP
inlawrev-3110	9	6	partners	partner	NOUN
inlawrev-3110	9	7	arises	arise	VERB
inlawrev-3110	9	8	among	among	ADP
inlawrev-3110	9	9	the	the	DET
inlawrev-3110	9	10	following	follow	VERB
inlawrev-3110	9	11	contexts	contexts	NOUN
inlawrev-3110	9	12	:	:	PUNCT
inlawrev-3110	9	13	workers	worker	NOUN
inlawrev-3110	9	14	'	'	PART
inlawrev-3110	9	15	compensation	compensation	NOUN
inlawrev-3110	9	16	,	,	PUNCT
inlawrev-3110	9	17	employment	employment	NOUN
inlawrev-3110	9	18	discrimination	discrimination	NOUN
inlawrev-3110	9	19	,	,	PUNCT
inlawrev-3110	9	20	qualified	qualified	ADJ
inlawrev-3110	9	21	deferred	defer	VERB
inlawrev-3110	9	22	compensation	compensation	NOUN
inlawrev-3110	9	23	plans	plan	NOUN
inlawrev-3110	9	24	and	and	CCONJ
inlawrev-3110	9	25	welfare	welfare	NOUN
inlawrev-3110	9	26	benefit	benefit	NOUN
inlawrev-3110	9	27	plans	plan	NOUN
inlawrev-3110	9	28	,	,	PUNCT
inlawrev-3110	9	29	and	and	CCONJ
inlawrev-3110	9	30	federal	federal	ADJ
inlawrev-3110	9	31	income	income	NOUN
inlawrev-3110	9	32	tax	tax	NOUN
inlawrev-3110	9	33	of	of	ADP
inlawrev-3110	9	34	partners	partner	NOUN
inlawrev-3110	9	35	and	and	CCONJ
inlawrev-3110	9	36	partnerships	partnership	NOUN
inlawrev-3110	9	37	.	.	PUNCT
inlawrev-3110	10	1	this	this	DET
inlawrev-3110	10	2	article	article	NOUN
inlawrev-3110	10	3	suggests	suggest	VERB
inlawrev-3110	10	4	that	that	SCONJ
inlawrev-3110	10	5	:	:	PUNCT
inlawrev-3110	10	6	(	(	PUNCT
inlawrev-3110	10	7	a	a	X
inlawrev-3110	10	8	)	)	PUNCT
inlawrev-3110	10	9	current	current	ADJ
inlawrev-3110	10	10	court	court	NOUN
inlawrev-3110	10	11	decisions	decision	NOUN
inlawrev-3110	10	12	under	under	ADP
inlawrev-3110	10	13	the	the	DET
inlawrev-3110	10	14	uniform	uniform	PROPN
inlawrev-3110	10	15	partnership	partnership	PROPN
inlawrev-3110	10	16	act	act	PROPN
inlawrev-3110	10	17	(	(	PUNCT
inlawrev-3110	10	18	upa	upa	NOUN
inlawrev-3110	10	19	)	)	PUNCT
inlawrev-3110	10	20	7	7	NUM
inlawrev-3110	10	21	on	on	ADP
inlawrev-3110	10	22	issues	issue	NOUN
inlawrev-3110	10	23	of	of	ADP
inlawrev-3110	10	24	workers	worker	NOUN
inlawrev-3110	10	25	'	'	PART
inlawrev-3110	10	26	compensation	compensation	NOUN
inlawrev-3110	10	27	and	and	CCONJ
inlawrev-3110	10	28	under	under	ADP
inlawrev-3110	10	29	title	title	NOUN
inlawrev-3110	10	30	vii	vii	PROPN
inlawrev-3110	10	31	which	which	PRON
inlawrev-3110	10	32	hold	hold	VERB
inlawrev-3110	10	33	that	that	SCONJ
inlawrev-3110	10	34	partners	partner	NOUN
inlawrev-3110	10	35	are	be	AUX
inlawrev-3110	10	36	not	not	PART
inlawrev-3110	10	37	employees	employee	NOUN
inlawrev-3110	10	38	are	be	AUX
inlawrev-3110	10	39	probably	probably	ADV
inlawrev-3110	10	40	correct	correct	ADJ
inlawrev-3110	10	41	,	,	PUNCT
inlawrev-3110	10	42	and	and	CCONJ
inlawrev-3110	10	43	(	(	PUNCT
inlawrev-3110	10	44	b	b	X
inlawrev-3110	10	45	)	)	PUNCT
inlawrev-3110	10	46	this	this	DET
inlawrev-3110	10	47	result	result	NOUN
inlawrev-3110	10	48	should	should	AUX
inlawrev-3110	10	49	be	be	AUX
inlawrev-3110	10	50	reversed	reverse	VERB
inlawrev-3110	10	51	upon	upon	SCONJ
inlawrev-3110	10	52	enactment	enactment	NOUN
inlawrev-3110	10	53	of	of	ADP
inlawrev-3110	10	54	the	the	DET
inlawrev-3110	10	55	revised	revise	VERB
inlawrev-3110	10	56	uniform	uniform	PROPN
inlawrev-3110	10	57	partnership	partnership	PROPN
inlawrev-3110	10	58	act	act	PROPN
inlawrev-3110	10	59	(	(	PUNCT
inlawrev-3110	10	60	rupa	rupa	NOUN
inlawrev-3110	10	61	)	)	PUNCT
inlawrev-3110	10	62	.	.	PUNCT
inlawrev-3110	11	1	8	8	NUM
inlawrev-3110	11	2	the	the	DET
inlawrev-3110	11	3	adoption	adoption	NOUN
inlawrev-3110	11	4	of	of	ADP
inlawrev-3110	11	5	the	the	DET
inlawrev-3110	11	6	entity	entity	NOUN
inlawrev-3110	11	7	theory	theory	NOUN
inlawrev-3110	11	8	in	in	ADP
inlawrev-3110	11	9	the	the	DET
inlawrev-3110	11	10	rupa	rupa	NOUN
inlawrev-3110	11	11	—	—	PUNCT
inlawrev-3110	11	12	that	that	SCONJ
inlawrev-3110	11	13	a	a	DET
inlawrev-3110	11	14	partnership	partnership	NOUN
inlawrev-3110	11	15	is	be	AUX
inlawrev-3110	11	16	an	an	DET
inlawrev-3110	11	17	entity	entity	NOUN
inlawrev-3110	11	18	separate	separate	ADJ
inlawrev-3110	11	19	and	and	CCONJ
inlawrev-3110	11	20	distinct	distinct	ADJ
inlawrev-3110	11	21	from	from	ADP
inlawrev-3110	11	22	its	its	PRON
inlawrev-3110	11	23	partners	partner	NOUN
inlawrev-3110	11	24	—	—	PUNCT
inlawrev-3110	11	25	should	should	AUX
inlawrev-3110	11	26	*	*	PUNCT
inlawrev-3110	11	27	partner	partner	NOUN
inlawrev-3110	11	28	,	,	PUNCT
inlawrev-3110	11	29	katten	katten	PROPN
inlawrev-3110	11	30	,	,	PUNCT
inlawrev-3110	11	31	muchin	muchin	PROPN
inlawrev-3110	11	32	&	&	CCONJ
inlawrev-3110	11	33	zavis	zavis	PROPN
inlawrev-3110	11	34	,	,	PUNCT
inlawrev-3110	11	35	chicago	chicago	PROPN
inlawrev-3110	11	36	,	,	PUNCT
inlawrev-3110	11	37	illinois	illinois	PROPN
inlawrev-3110	11	38	;	;	PUNCT
inlawrev-3110	11	39	chair	chair	NOUN
inlawrev-3110	11	40	,	,	PUNCT
inlawrev-3110	11	41	american	american	PROPN
inlawrev-3110	11	42	bar	bar	PROPN
inlawrev-3110	11	43	association	association	PROPN
inlawrev-3110	11	44	,	,	PUNCT
inlawrev-3110	11	45	committee	committee	NOUN
inlawrev-3110	11	46	on	on	ADP
inlawrev-3110	11	47	post	post	X
inlawrev-3110	11	48	mortem	mortem	X
inlawrev-3110	11	49	tax	tax	NOUN
inlawrev-3110	11	50	planning	planning	NOUN
inlawrev-3110	11	51	,	,	PUNCT
inlawrev-3110	11	52	section	section	NOUN
inlawrev-3110	11	53	of	of	ADP
inlawrev-3110	11	54	real	real	ADJ
inlawrev-3110	11	55	property	property	NOUN
inlawrev-3110	11	56	,	,	PUNCT
inlawrev-3110	11	57	probate	probate	NOUN
inlawrev-3110	11	58	and	and	CCONJ
inlawrev-3110	11	59	trust	trust	NOUN
inlawrev-3110	11	60	law	law	NOUN
inlawrev-3110	11	61	;	;	PUNCT
inlawrev-3110	11	62	past	past	ADJ
inlawrev-3110	11	63	chair	chair	NOUN
inlawrev-3110	11	64	,	,	PUNCT
inlawrev-3110	11	65	estate	estate	NOUN
inlawrev-3110	11	66	and	and	CCONJ
inlawrev-3110	11	67	gift	gift	NOUN
inlawrev-3110	11	68	tax	tax	NOUN
inlawrev-3110	11	69	division	division	NOUN
inlawrev-3110	11	70	ofthe	ofthe	PROPN
inlawrev-3110	11	71	committee	committee	PROPN
inlawrev-3110	11	72	of	of	ADP
inlawrev-3110	11	73	federal	federal	PROPN
inlawrev-3110	11	74	taxation	taxation	PROPN
inlawrev-3110	11	75	,	,	PUNCT
inlawrev-3110	11	76	chicago	chicago	PROPN
inlawrev-3110	11	77	bar	bar	PROPN
inlawrev-3110	11	78	association	association	NOUN
inlawrev-3110	11	79	;	;	PUNCT
inlawrev-3110	11	80	adjunct	adjunct	ADJ
inlawrev-3110	11	81	faculty	faculty	NOUN
inlawrev-3110	11	82	,	,	PUNCT
inlawrev-3110	11	83	depaul	depaul	PROPN
inlawrev-3110	11	84	university	university	PROPN
inlawrev-3110	11	85	college	college	PROPN
inlawrev-3110	11	86	of	of	ADP
inlawrev-3110	11	87	law	law	PROPN
inlawrev-3110	11	88	and	and	CCONJ
inlawrev-3110	11	89	loyola	loyola	PROPN
inlawrev-3110	11	90	university	university	PROPN
inlawrev-3110	11	91	of	of	ADP
inlawrev-3110	11	92	chicago	chicago	PROPN
inlawrev-3110	11	93	school	school	PROPN
inlawrev-3110	11	94	of	of	ADP
inlawrev-3110	11	95	law	law	NOUN
inlawrev-3110	11	96	.	.	PUNCT
inlawrev-3110	12	1	the	the	DET
inlawrev-3110	12	2	author	author	NOUN
inlawrev-3110	12	3	wishes	wish	VERB
inlawrev-3110	12	4	to	to	PART
inlawrev-3110	12	5	thank	thank	VERB
inlawrev-3110	12	6	two	two	NUM
inlawrev-3110	12	7	friends	friend	NOUN
inlawrev-3110	12	8	and	and	CCONJ
inlawrev-3110	12	9	colleagues	colleague	NOUN
inlawrev-3110	12	10	for	for	ADP
inlawrev-3110	12	11	their	their	PRON
inlawrev-3110	12	12	helpful	helpful	ADJ
inlawrev-3110	12	13	comments	comment	NOUN
inlawrev-3110	12	14	,	,	PUNCT
inlawrev-3110	12	15	james	james	PROPN
inlawrev-3110	12	16	colliton	colliton	PROPN
inlawrev-3110	12	17	,	,	PUNCT
inlawrev-3110	12	18	professor	professor	NOUN
inlawrev-3110	12	19	of	of	ADP
inlawrev-3110	12	20	law	law	NOUN
inlawrev-3110	12	21	,	,	PUNCT
inlawrev-3110	12	22	depaul	depaul	PROPN
inlawrev-3110	12	23	university	university	PROPN
inlawrev-3110	12	24	and	and	CCONJ
inlawrev-3110	12	25	rochelle	rochelle	PROPN
inlawrev-3110	12	26	c.	c.	PROPN
inlawrev-3110	12	27	miller	miller	PROPN
inlawrev-3110	12	28	,	,	PUNCT
inlawrev-3110	12	29	attorney	attorney	NOUN
inlawrev-3110	12	30	and	and	CCONJ
inlawrev-3110	12	31	adjunct	adjunct	PROPN
inlawrev-3110	12	32	professor	professor	NOUN
inlawrev-3110	12	33	,	,	PUNCT
inlawrev-3110	12	34	iit	iit	PROPN
inlawrev-3110	12	35	chicago	chicago	PROPN
inlawrev-3110	12	36	kent	kent	PROPN
inlawrev-3110	12	37	college	college	PROPN
inlawrev-3110	12	38	of	of	ADP
inlawrev-3110	12	39	law	law	PROPN
inlawrev-3110	12	40	.	.	PUNCT
inlawrev-3110	13	1	b.a	b.a	PROPN
inlawrev-3110	13	2	.	.	PROPN
inlawrev-3110	13	3	,	,	PUNCT
inlawrev-3110	13	4	cum	cum	NOUN
inlawrev-3110	13	5	laude	laude	NOUN
inlawrev-3110	13	6	,	,	PUNCT
inlawrev-3110	13	7	1966	1966	NUM
inlawrev-3110	13	8	,	,	PUNCT
inlawrev-3110	13	9	amherst	amherst	PROPN
inlawrev-3110	13	10	college	college	PROPN
inlawrev-3110	13	11	;	;	PUNCT
inlawrev-3110	13	12	j.d	j.d	PROPN
inlawrev-3110	13	13	.	.	PROPN
inlawrev-3110	13	14	,	,	PUNCT
inlawrev-3110	13	15	1969	1969	NUM
inlawrev-3110	13	16	,	,	PUNCT
inlawrev-3110	13	17	university	university	NOUN
inlawrev-3110	13	18	of	of	ADP
inlawrev-3110	13	19	michigan	michigan	PROPN
inlawrev-3110	13	20	;	;	PUNCT
inlawrev-3110	13	21	ll.m	ll.m	X
inlawrev-3110	13	22	.	.	PUNCT
inlawrev-3110	14	1	in	in	ADP
inlawrev-3110	14	2	taxation	taxation	NOUN
inlawrev-3110	14	3	,	,	PUNCT
inlawrev-3110	14	4	1980	1980	NUM
inlawrev-3110	14	5	,	,	PUNCT
inlawrev-3110	14	6	depaul	depaul	PROPN
inlawrev-3110	14	7	university	university	NOUN
inlawrev-3110	14	8	;	;	PUNCT
inlawrev-3110	14	9	m.b.a	m.b.a	NOUN
inlawrev-3110	14	10	.	.	PROPN
inlawrev-3110	14	11	,	,	PUNCT
inlawrev-3110	14	12	1991	1991	NUM
inlawrev-3110	14	13	,	,	PUNCT
inlawrev-3110	14	14	university	university	NOUN
inlawrev-3110	14	15	of	of	ADP
inlawrev-3110	14	16	chicago	chicago	PROPN
inlawrev-3110	14	17	.	.	PUNCT
inlawrev-3110	15	1	the	the	DET
inlawrev-3110	15	2	author	author	NOUN
inlawrev-3110	15	3	wishes	wish	VERB
inlawrev-3110	15	4	to	to	PART
inlawrev-3110	15	5	thank	thank	VERB
inlawrev-3110	15	6	katten	katten	PROPN
inlawrev-3110	15	7	,	,	PUNCT
inlawrev-3110	15	8	muchin	muchin	PROPN
inlawrev-3110	15	9	&	&	CCONJ
inlawrev-3110	15	10	zavis	zavis	PROPN
inlawrev-3110	15	11	research	research	PROPN
inlawrev-3110	15	12	librarian	librarian	PROPN
inlawrev-3110	15	13	pamela	pamela	PROPN
inlawrev-3110	15	14	lamarca	lamarca	PROPN
inlawrev-3110	15	15	,	,	PUNCT
inlawrev-3110	15	16	whose	whose	DET
inlawrev-3110	15	17	limitless	limitless	ADJ
inlawrev-3110	15	18	patience	patience	NOUN
inlawrev-3110	15	19	for	for	ADP
inlawrev-3110	15	20	and	and	CCONJ
inlawrev-3110	15	21	prompt	prompt	ADJ
inlawrev-3110	15	22	response	response	NOUN
inlawrev-3110	15	23	to	to	ADP
inlawrev-3110	15	24	the	the	DET
inlawrev-3110	15	25	author	author	NOUN
inlawrev-3110	15	26	's	's	PART
inlawrev-3110	15	27	outrageous	outrageous	ADJ
inlawrev-3110	15	28	requests	request	NOUN
inlawrev-3110	15	29	allowed	allow	VERB
inlawrev-3110	15	30	this	this	DET
inlawrev-3110	15	31	article	article	NOUN
inlawrev-3110	15	32	to	to	PART
inlawrev-3110	15	33	become	become	VERB
inlawrev-3110	15	34	finished	finished	ADJ
inlawrev-3110	15	35	.	.	PUNCT
inlawrev-3110	16	1	1	1	X
inlawrev-3110	16	2	.	.	PUNCT
inlawrev-3110	17	1	barron	barron	PROPN
inlawrev-3110	17	2	'	'	PART
inlawrev-3110	17	3	s	s	PROPN
inlawrev-3110	17	4	guide	guide	NOUN
inlawrev-3110	17	5	to	to	ADP
inlawrev-3110	17	6	law	law	NOUN
inlawrev-3110	17	7	schools	school	NOUN
inlawrev-3110	17	8	7	7	NUM
inlawrev-3110	17	9	1	1	NUM
inlawrev-3110	17	10	(	(	PUNCT
inlawrev-3110	17	11	1	1	NUM
inlawrev-3110	17	12	0th	0th	ADJ
inlawrev-3110	17	13	ed	ed	NOUN
inlawrev-3110	17	14	.	.	PROPN
inlawrev-3110	17	15	1	1	NUM
inlawrev-3110	17	16	992	992	NUM
inlawrev-3110	17	17	)	)	PUNCT
inlawrev-3110	17	18	.	.	PUNCT
inlawrev-3110	18	1	2	2	X
inlawrev-3110	18	2	.	.	X
inlawrev-3110	18	3	42	42	NUM
inlawrev-3110	18	4	u.s.c	u.s.c	ADJ
inlawrev-3110	18	5	.	.	PUNCT
inlawrev-3110	19	1	§	§	PROPN
inlawrev-3110	19	2	2000e	2000e	NUM
inlawrev-3110	19	3	(	(	PUNCT
inlawrev-3110	19	4	1974	1974	NUM
inlawrev-3110	19	5	&	&	CCONJ
inlawrev-3110	19	6	supp	supp	PROPN
inlawrev-3110	19	7	.	.	PUNCT
inlawrev-3110	19	8	1994	1994	NUM
inlawrev-3110	19	9	)	)	PUNCT
inlawrev-3110	19	10	.	.	PUNCT
inlawrev-3110	20	1	3	3	X
inlawrev-3110	20	2	.	.	X
inlawrev-3110	20	3	see	see	VERB
inlawrev-3110	20	4	infra	infra	NOUN
inlawrev-3110	20	5	notes	note	VERB
inlawrev-3110	20	6	102	102	NUM
inlawrev-3110	20	7	-	-	SYM
inlawrev-3110	20	8	1	1	NUM
inlawrev-3110	20	9	1	1	NUM
inlawrev-3110	20	10	1	1	NUM
inlawrev-3110	20	11	and	and	CCONJ
inlawrev-3110	20	12	accompanying	accompany	VERB
inlawrev-3110	20	13	text	text	NOUN
inlawrev-3110	20	14	.	.	PUNCT
inlawrev-3110	21	1	4	4	X
inlawrev-3110	21	2	.	.	X
inlawrev-3110	21	3	the	the	DET
inlawrev-3110	21	4	eeoc	eeoc	PROPN
inlawrev-3110	21	5	has	have	AUX
inlawrev-3110	21	6	argued	argue	VERB
inlawrev-3110	21	7	this	this	PRON
inlawrev-3110	21	8	as	as	SCONJ
inlawrev-3110	21	9	the	the	DET
inlawrev-3110	21	10	"	"	PUNCT
inlawrev-3110	21	11	economic	economic	ADJ
inlawrev-3110	21	12	realities	reality	NOUN
inlawrev-3110	21	13	test	test	VERB
inlawrev-3110	21	14	,	,	PUNCT
inlawrev-3110	21	15	"	"	PUNCT
inlawrev-3110	21	16	which	which	PRON
inlawrev-3110	21	17	is	be	AUX
inlawrev-3110	21	18	presented	present	VERB
inlawrev-3110	21	19	in	in	ADP
inlawrev-3110	21	20	terms	term	NOUN
inlawrev-3110	21	21	of	of	ADP
inlawrev-3110	21	22	a	a	DET
inlawrev-3110	21	23	partner	partner	NOUN
inlawrev-3110	21	24	's	's	PART
inlawrev-3110	21	25	ability	ability	NOUN
inlawrev-3110	21	26	to	to	PART
inlawrev-3110	21	27	control	control	VERB
inlawrev-3110	21	28	his	his	PRON
inlawrev-3110	21	29	employment	employment	NOUN
inlawrev-3110	21	30	.	.	PUNCT
inlawrev-3110	22	1	see	see	VERB
inlawrev-3110	22	2	infra	infra	NOUN
inlawrev-3110	22	3	notes	note	VERB
inlawrev-3110	22	4	102	102	NUM
inlawrev-3110	22	5	-	-	SYM
inlawrev-3110	22	6	1	1	NUM
inlawrev-3110	22	7	1	1	NUM
inlawrev-3110	22	8	1	1	NUM
inlawrev-3110	22	9	and	and	CCONJ
inlawrev-3110	22	10	accompanying	accompany	VERB
inlawrev-3110	22	11	text	text	NOUN
inlawrev-3110	22	12	.	.	PUNCT
inlawrev-3110	23	1	5	5	X
inlawrev-3110	23	2	.	.	X
inlawrev-3110	23	3	see	see	VERB
inlawrev-3110	23	4	26	26	NUM
inlawrev-3110	23	5	u.s.c	u.s.c	ADJ
inlawrev-3110	23	6	.	.	PUNCT
inlawrev-3110	24	1	§	§	PROPN
inlawrev-3110	24	2	401(d	401(d	PROPN
inlawrev-3110	24	3	)	)	PUNCT
inlawrev-3110	24	4	(	(	PUNCT
inlawrev-3110	24	5	1988	1988	NUM
inlawrev-3110	24	6	)	)	PUNCT
inlawrev-3110	24	7	.	.	PUNCT
inlawrev-3110	25	1	there	there	PRON
inlawrev-3110	25	2	is	be	VERB
inlawrev-3110	25	3	one	one	NUM
inlawrev-3110	25	4	minor	minor	ADJ
inlawrev-3110	25	5	exception	exception	NOUN
inlawrev-3110	25	6	;	;	PUNCT
inlawrev-3110	25	7	owner	owner	NOUN
inlawrev-3110	25	8	-	-	PUNCT
inlawrev-3110	25	9	employees	employee	NOUN
inlawrev-3110	25	10	are	be	AUX
inlawrev-3110	25	11	not	not	PART
inlawrev-3110	25	12	eligible	eligible	ADJ
inlawrev-3110	25	13	to	to	PART
inlawrev-3110	25	14	receive	receive	VERB
inlawrev-3110	25	15	loans	loan	NOUN
inlawrev-3110	25	16	from	from	ADP
inlawrev-3110	25	17	qualified	qualified	ADJ
inlawrev-3110	25	18	plans	plan	NOUN
inlawrev-3110	25	19	,	,	PUNCT
inlawrev-3110	25	20	as	as	SCONJ
inlawrev-3110	25	21	such	such	ADJ
inlawrev-3110	25	22	loans	loan	NOUN
inlawrev-3110	25	23	are	be	AUX
inlawrev-3110	25	24	prohibited	prohibit	VERB
inlawrev-3110	25	25	transactions	transaction	NOUN
inlawrev-3110	25	26	under	under	ADP
inlawrev-3110	25	27	erisa	erisa	NOUN
inlawrev-3110	25	28	.	.	PUNCT
inlawrev-3110	26	1	6	6	NUM
inlawrev-3110	26	2	.	.	X
inlawrev-3110	26	3	pub	pub	NOUN
inlawrev-3110	26	4	.	.	PUNCT
inlawrev-3110	27	1	l.	l.	PROPN
inlawrev-3110	27	2	no	no	INTJ
inlawrev-3110	27	3	.	.	PROPN
inlawrev-3110	28	1	93	93	NUM
inlawrev-3110	28	2	-	-	SYM
inlawrev-3110	28	3	406	406	NUM
inlawrev-3110	28	4	,	,	PUNCT
inlawrev-3110	28	5	88	88	NUM
inlawrev-3110	28	6	stat	stat	NOUN
inlawrev-3110	28	7	.	.	PUNCT
inlawrev-3110	29	1	832	832	NUM
inlawrev-3110	29	2	.	.	X
inlawrev-3110	30	1	7	7	NUM
inlawrev-3110	30	2	.	.	NUM
inlawrev-3110	30	3	unif	unif	PROPN
inlawrev-3110	30	4	.	.	PROPN
inlawrev-3110	31	1	partnership	partnership	PROPN
inlawrev-3110	31	2	act	act	PROPN
inlawrev-3110	31	3	§	§	PROPN
inlawrev-3110	31	4	§	§	PROPN
inlawrev-3110	31	5	1	1	NUM
inlawrev-3110	31	6	-	-	SYM
inlawrev-3110	31	7	45	45	NUM
inlawrev-3110	31	8	,	,	PUNCT
inlawrev-3110	31	9	6	6	NUM
inlawrev-3110	31	10	u.l.a	u.l.a	NOUN
inlawrev-3110	31	11	.	.	PUNCT
inlawrev-3110	32	1	1	1	NUM
inlawrev-3110	32	2	-	-	SYM
inlawrev-3110	32	3	45	45	NUM
inlawrev-3110	32	4	(	(	PUNCT
inlawrev-3110	32	5	1969	1969	NUM
inlawrev-3110	32	6	&	&	CCONJ
inlawrev-3110	32	7	supp	supp	PROPN
inlawrev-3110	32	8	.	.	PUNCT
inlawrev-3110	33	1	1994	1994	NUM
inlawrev-3110	33	2	)	)	PUNCT
inlawrev-3110	34	1	[	[	X
inlawrev-3110	34	2	hereinafter	hereinafter	NOUN
inlawrev-3110	34	3	upa	upa	NOUN
inlawrev-3110	34	4	]	]	X
inlawrev-3110	34	5	.	.	PUNCT
inlawrev-3110	34	6	8	8	X
inlawrev-3110	34	7	.	.	X
inlawrev-3110	34	8	unif	unif	PROPN
inlawrev-3110	34	9	.	.	PROPN
inlawrev-3110	35	1	partnership	partnership	PROPN
inlawrev-3110	35	2	act	act	PROPN
inlawrev-3110	35	3	(	(	PUNCT
inlawrev-3110	35	4	1993	1993	NUM
inlawrev-3110	35	5	)	)	PUNCT
inlawrev-3110	35	6	§	§	PROPN
inlawrev-3110	35	7	§	§	PROPN
inlawrev-3110	35	8	101	101	NUM
inlawrev-3110	35	9	-	-	PUNCT
inlawrev-3110	35	10	1007	1007	NUM
inlawrev-3110	35	11	,	,	PUNCT
inlawrev-3110	35	12	6	6	NUM
inlawrev-3110	35	13	u.l.a	u.l.a	NOUN
inlawrev-3110	35	14	.	.	PUNCT
inlawrev-3110	36	1	101	101	NUM
inlawrev-3110	36	2	-	-	SYM
inlawrev-3110	36	3	1007	1007	NUM
inlawrev-3110	36	4	(	(	PUNCT
inlawrev-3110	36	5	supp	supp	PROPN
inlawrev-3110	36	6	.	.	PUNCT
inlawrev-3110	36	7	1994	1994	NUM
inlawrev-3110	36	8	)	)	PUNCT
inlawrev-3110	37	1	[	[	X
inlawrev-3110	37	2	hereinafter	hereinafter	NOUN
inlawrev-3110	37	3	rupa	rupa	NOUN
inlawrev-3110	37	4	]	]	PUNCT
inlawrev-3110	37	5	.	.	PUNCT
inlawrev-3110	38	1	22	22	NUM
inlawrev-3110	38	2	indiana	indiana	PROPN
inlawrev-3110	38	3	law	law	PROPN
inlawrev-3110	38	4	review	review	NOUN
inlawrev-3110	38	5	[	[	X
inlawrev-3110	38	6	vol	vol	NOUN
inlawrev-3110	38	7	.	.	PUNCT
inlawrev-3110	39	1	28:21	28:21	NUM
inlawrev-3110	39	2	provide	provide	VERB
inlawrev-3110	39	3	needed	need	VERB
inlawrev-3110	39	4	protection	protection	NOUN
inlawrev-3110	39	5	for	for	ADP
inlawrev-3110	39	6	partners	partner	NOUN
inlawrev-3110	39	7	.	.	PUNCT
inlawrev-3110	40	1	this	this	DET
inlawrev-3110	40	2	protection	protection	NOUN
inlawrev-3110	40	3	may	may	AUX
inlawrev-3110	40	4	include	include	VERB
inlawrev-3110	40	5	treating	treat	VERB
inlawrev-3110	40	6	partners	partner	NOUN
inlawrev-3110	40	7	as	as	ADP
inlawrev-3110	40	8	common	common	ADJ
inlawrev-3110	40	9	law	law	NOUN
inlawrev-3110	40	10	employees	employee	NOUN
inlawrev-3110	40	11	for	for	ADP
inlawrev-3110	40	12	purposes	purpose	NOUN
inlawrev-3110	40	13	ofworkers	ofworker	NOUN
inlawrev-3110	40	14	'	'	PART
inlawrev-3110	40	15	compensation	compensation	NOUN
inlawrev-3110	40	16	and	and	CCONJ
inlawrev-3110	40	17	title	title	NOUN
inlawrev-3110	40	18	vii	vii	PROPN
inlawrev-3110	40	19	,	,	PUNCT
inlawrev-3110	40	20	and	and	CCONJ
inlawrev-3110	40	21	probably	probably	ADV
inlawrev-3110	40	22	for	for	ADP
inlawrev-3110	40	23	welfare	welfare	NOUN
inlawrev-3110	40	24	benefit	benefit	NOUN
inlawrev-3110	40	25	plans	plan	NOUN
inlawrev-3110	40	26	as	as	ADV
inlawrev-3110	40	27	well	well	ADV
inlawrev-3110	40	28	.	.	PUNCT
inlawrev-3110	41	1	i.	i.	NOUN
inlawrev-3110	41	2	entity	entity	PROPN
inlawrev-3110	41	3	v.	v.	CCONJ
inlawrev-3110	41	4	aggregate	aggregate	NOUN
inlawrev-3110	41	5	:	:	PUNCT
inlawrev-3110	41	6	the	the	DET
inlawrev-3110	41	7	debate	debate	NOUN
inlawrev-3110	41	8	a.	a.	NOUN
inlawrev-3110	41	9	an	an	DET
inlawrev-3110	41	10	overview	overview	NOUN
inlawrev-3110	41	11	when	when	SCONJ
inlawrev-3110	41	12	analyzing	analyze	VERB
inlawrev-3110	41	13	the	the	DET
inlawrev-3110	41	14	issue	issue	NOUN
inlawrev-3110	41	15	of	of	ADP
inlawrev-3110	41	16	whether	whether	SCONJ
inlawrev-3110	41	17	a	a	DET
inlawrev-3110	41	18	partner	partner	NOUN
inlawrev-3110	41	19	should	should	AUX
inlawrev-3110	41	20	be	be	AUX
inlawrev-3110	41	21	accorded	accord	VERB
inlawrev-3110	41	22	the	the	DET
inlawrev-3110	41	23	status	status	NOUN
inlawrev-3110	41	24	of	of	ADP
inlawrev-3110	41	25	an	an	DET
inlawrev-3110	41	26	employee	employee	NOUN
inlawrev-3110	41	27	,	,	PUNCT
inlawrev-3110	41	28	it	it	PRON
inlawrev-3110	41	29	is	be	AUX
inlawrev-3110	41	30	helpful	helpful	ADJ
inlawrev-3110	41	31	to	to	PART
inlawrev-3110	41	32	determine	determine	VERB
inlawrev-3110	41	33	whether	whether	SCONJ
inlawrev-3110	41	34	a	a	DET
inlawrev-3110	41	35	partnership	partnership	NOUN
inlawrev-3110	41	36	is	be	AUX
inlawrev-3110	41	37	considered	consider	VERB
inlawrev-3110	41	38	(	(	PUNCT
inlawrev-3110	41	39	i	i	NOUN
inlawrev-3110	41	40	)	)	PUNCT
inlawrev-3110	41	41	an	an	DET
inlawrev-3110	41	42	aggregate	aggregate	NOUN
inlawrev-3110	41	43	of	of	ADP
inlawrev-3110	41	44	its	its	PRON
inlawrev-3110	41	45	individual	individual	ADJ
inlawrev-3110	41	46	partners	partner	NOUN
inlawrev-3110	41	47	(	(	PUNCT
inlawrev-3110	41	48	the	the	DET
inlawrev-3110	41	49	"	"	PUNCT
inlawrev-3110	41	50	aggregate	aggregate	ADJ
inlawrev-3110	41	51	theory	theory	NOUN
inlawrev-3110	41	52	"	"	PUNCT
inlawrev-3110	41	53	)	)	PUNCT
inlawrev-3110	41	54	or	or	CCONJ
inlawrev-3110	41	55	(	(	PUNCT
inlawrev-3110	41	56	ii	ii	NOUN
inlawrev-3110	41	57	)	)	PUNCT
inlawrev-3110	41	58	is	be	AUX
inlawrev-3110	41	59	an	an	DET
inlawrev-3110	41	60	entity	entity	NOUN
inlawrev-3110	41	61	capable	capable	ADJ
inlawrev-3110	41	62	of	of	ADP
inlawrev-3110	41	63	having	have	VERB
inlawrev-3110	41	64	a	a	DET
inlawrev-3110	41	65	separate	separate	ADJ
inlawrev-3110	41	66	existence	existence	NOUN
inlawrev-3110	41	67	from	from	ADP
inlawrev-3110	41	68	its	its	PRON
inlawrev-3110	41	69	partners	partner	NOUN
inlawrev-3110	41	70	(	(	PUNCT
inlawrev-3110	41	71	the	the	DET
inlawrev-3110	41	72	"	"	PUNCT
inlawrev-3110	41	73	entity	entity	NOUN
inlawrev-3110	41	74	theory	theory	NOUN
inlawrev-3110	41	75	"	"	PUNCT
inlawrev-3110	41	76	)	)	PUNCT
inlawrev-3110	41	77	.	.	PUNCT
inlawrev-3110	42	1	the	the	DET
inlawrev-3110	42	2	latter	latter	ADJ
inlawrev-3110	42	3	theory	theory	NOUN
inlawrev-3110	42	4	conceptually	conceptually	ADV
inlawrev-3110	42	5	allows	allow	VERB
inlawrev-3110	42	6	a	a	DET
inlawrev-3110	42	7	partner	partner	NOUN
inlawrev-3110	42	8	to	to	PART
inlawrev-3110	42	9	be	be	AUX
inlawrev-3110	42	10	an	an	DET
inlawrev-3110	42	11	employee	employee	NOUN
inlawrev-3110	42	12	of	of	ADP
inlawrev-3110	42	13	an	an	DET
inlawrev-3110	42	14	entity	entity	NOUN
inlawrev-3110	42	15	totally	totally	ADV
inlawrev-3110	42	16	distinct	distinct	ADJ
inlawrev-3110	42	17	from	from	ADP
inlawrev-3110	42	18	the	the	DET
inlawrev-3110	42	19	individual	individual	ADJ
inlawrev-3110	42	20	partners	partner	NOUN
inlawrev-3110	42	21	.	.	PUNCT
inlawrev-3110	43	1	the	the	DET
inlawrev-3110	43	2	united	united	PROPN
inlawrev-3110	43	3	kingdom	kingdom	PROPN
inlawrev-3110	43	4	provides	provide	VERB
inlawrev-3110	43	5	one	one	NUM
inlawrev-3110	43	6	example	example	NOUN
inlawrev-3110	43	7	of	of	ADP
inlawrev-3110	43	8	this	this	DET
inlawrev-3110	43	9	theory	theory	NOUN
inlawrev-3110	43	10	:	:	PUNCT
inlawrev-3110	43	11	the	the	DET
inlawrev-3110	43	12	statutes	statute	NOUN
inlawrev-3110	43	13	that	that	PRON
inlawrev-3110	43	14	prohibit	prohibit	VERB
inlawrev-3110	43	15	sex	sex	NOUN
inlawrev-3110	43	16	discrimination	discrimination	NOUN
inlawrev-3110	43	17	and	and	CCONJ
inlawrev-3110	43	18	racial	racial	ADJ
inlawrev-3110	43	19	discrimination	discrimination	NOUN
inlawrev-3110	43	20	avoid	avoid	VERB
inlawrev-3110	43	21	the	the	DET
inlawrev-3110	43	22	issue	issue	NOUN
inlawrev-3110	43	23	by	by	ADP
inlawrev-3110	43	24	giving	give	VERB
inlawrev-3110	43	25	partners	partner	NOUN
inlawrev-3110	43	26	the	the	DET
inlawrev-3110	43	27	same	same	ADJ
inlawrev-3110	43	28	protection	protection	NOUN
inlawrev-3110	43	29	as	as	ADP
inlawrev-3110	43	30	non	non	NOUN
inlawrev-3110	43	31	-	-	NOUN
inlawrev-3110	43	32	partners	partner	NOUN
inlawrev-3110	43	33	,	,	PUNCT
inlawrev-3110	43	34	regardless	regardless	ADV
inlawrev-3110	43	35	ofwhether	ofwhether	ADJ
inlawrev-3110	43	36	partners	partner	NOUN
inlawrev-3110	43	37	are	be	AUX
inlawrev-3110	43	38	considered	consider	VERB
inlawrev-3110	43	39	employees	employee	NOUN
inlawrev-3110	43	40	.	.	PUNCT
inlawrev-3110	44	1	9	9	NUM
inlawrev-3110	44	2	the	the	DET
inlawrev-3110	44	3	rupa	rupa	NOUN
inlawrev-3110	44	4	,	,	PUNCT
inlawrev-3110	44	5	which	which	PRON
inlawrev-3110	44	6	explicitly	explicitly	ADV
inlawrev-3110	44	7	endorses	endorse	VERB
inlawrev-3110	44	8	the	the	DET
inlawrev-3110	44	9	entity	entity	NOUN
inlawrev-3110	44	10	theory	theory	NOUN
inlawrev-3110	44	11	,	,	PUNCT
inlawrev-3110	44	12	upsets	upset	VERB
inlawrev-3110	44	13	the	the	DET
inlawrev-3110	44	14	conclusions	conclusion	NOUN
inlawrev-3110	44	15	that	that	PRON
inlawrev-3110	44	16	are	be	AUX
inlawrev-3110	44	17	based	base	VERB
inlawrev-3110	44	18	on	on	ADP
inlawrev-3110	44	19	the	the	DET
inlawrev-3110	44	20	aggregate	aggregate	ADJ
inlawrev-3110	44	21	theory	theory	NOUN
inlawrev-3110	44	22	of	of	ADP
inlawrev-3110	44	23	the	the	DET
inlawrev-3110	44	24	upa	upa	NOUN
inlawrev-3110	44	25	.	.	PUNCT
inlawrev-3110	45	1	a	a	DET
inlawrev-3110	45	2	pivotal	pivotal	ADJ
inlawrev-3110	45	3	issue	issue	NOUN
inlawrev-3110	45	4	in	in	ADP
inlawrev-3110	45	5	drafting	draft	VERB
inlawrev-3110	45	6	the	the	DET
inlawrev-3110	45	7	upa	upa	NOUN
inlawrev-3110	45	8	was	be	AUX
inlawrev-3110	45	9	whether	whether	SCONJ
inlawrev-3110	45	10	to	to	PART
inlawrev-3110	45	11	adopt	adopt	VERB
inlawrev-3110	45	12	the	the	DET
inlawrev-3110	45	13	entity	entity	NOUN
inlawrev-3110	45	14	theory	theory	NOUN
inlawrev-3110	45	15	or	or	CCONJ
inlawrev-3110	45	16	the	the	DET
inlawrev-3110	45	17	aggregate	aggregate	ADJ
inlawrev-3110	45	18	theory	theory	NOUN
inlawrev-3110	45	19	.	.	PUNCT
inlawrev-3110	46	1	two	two	NUM
inlawrev-3110	46	2	ofthe	ofthe	PRON
inlawrev-3110	46	3	early	early	ADJ
inlawrev-3110	46	4	drafters	drafter	NOUN
inlawrev-3110	46	5	,	,	PUNCT
inlawrev-3110	46	6	dean	dean	PROPN
inlawrev-3110	46	7	james	james	PROPN
inlawrev-3110	46	8	barr	barr	PROPN
inlawrev-3110	46	9	ames	ames	PROPN
inlawrev-3110	46	10	of	of	ADP
inlawrev-3110	46	11	harvard	harvard	PROPN
inlawrev-3110	46	12	law	law	PROPN
inlawrev-3110	46	13	school	school	PROPN
inlawrev-3110	46	14	and	and	CCONJ
inlawrev-3110	46	15	dean	dean	PROPN
inlawrev-3110	46	16	william	william	PROPN
inlawrev-3110	46	17	draper	draper	PROPN
inlawrev-3110	46	18	lewis	lewis	PROPN
inlawrev-3110	46	19	ofthe	ofthe	PROPN
inlawrev-3110	46	20	university	university	PROPN
inlawrev-3110	46	21	ofpennsylvania	ofpennsylvania	PROPN
inlawrev-3110	46	22	law	law	PROPN
inlawrev-3110	46	23	school	school	NOUN
inlawrev-3110	46	24	had	have	VERB
inlawrev-3110	46	25	differing	differ	VERB
inlawrev-3110	46	26	positions	position	NOUN
inlawrev-3110	46	27	on	on	ADP
inlawrev-3110	46	28	the	the	DET
inlawrev-3110	46	29	issue	issue	NOUN
inlawrev-3110	46	30	.	.	PUNCT
inlawrev-3110	47	1	10	10	NUM
inlawrev-3110	47	2	b.	b.	PROPN
inlawrev-3110	47	3	the	the	DET
inlawrev-3110	47	4	initial	initial	ADJ
inlawrev-3110	47	5	debate	debate	NOUN
inlawrev-3110	47	6	according	accord	VERB
inlawrev-3110	47	7	to	to	ADP
inlawrev-3110	47	8	its	its	PRON
inlawrev-3110	47	9	primary	primary	ADJ
inlawrev-3110	47	10	drafter	drafter	NOUN
inlawrev-3110	47	11	,	,	PUNCT
inlawrev-3110	47	12	dean	dean	PROPN
inlawrev-3110	47	13	lewis	lewis	PROPN
inlawrev-3110	47	14	,	,	PUNCT
inlawrev-3110	47	15	the	the	DET
inlawrev-3110	47	16	upa	upa	NOUN
inlawrev-3110	47	17	ostensibly	ostensibly	ADV
inlawrev-3110	47	18	endorses	endorse	VERB
inlawrev-3110	47	19	the	the	DET
inlawrev-3110	47	20	aggregate	aggregate	ADJ
inlawrev-3110	47	21	theory	theory	NOUN
inlawrev-3110	47	22	.	.	PUNCT
inlawrev-3110	48	1	11	11	NUM
inlawrev-3110	48	2	others	other	NOUN
inlawrev-3110	48	3	expressed	express	VERB
inlawrev-3110	48	4	the	the	DET
inlawrev-3110	48	5	view	view	NOUN
inlawrev-3110	48	6	that	that	SCONJ
inlawrev-3110	48	7	,	,	PUNCT
inlawrev-3110	48	8	at	at	ADP
inlawrev-3110	48	9	least	least	ADJ
inlawrev-3110	48	10	by	by	ADP
inlawrev-3110	48	11	implication	implication	NOUN
inlawrev-3110	48	12	,	,	PUNCT
inlawrev-3110	48	13	the	the	DET
inlawrev-3110	48	14	upa	upa	NOUN
inlawrev-3110	48	15	endorses	endorse	VERB
inlawrev-3110	48	16	neither	neither	CCONJ
inlawrev-3110	48	17	approach	approach	NOUN
inlawrev-3110	48	18	but	but	CCONJ
inlawrev-3110	48	19	looks	look	VERB
inlawrev-3110	48	20	at	at	ADP
inlawrev-3110	48	21	the	the	DET
inlawrev-3110	48	22	purpose	purpose	NOUN
inlawrev-3110	48	23	of	of	ADP
inlawrev-3110	48	24	a	a	DET
inlawrev-3110	48	25	particular	particular	ADJ
inlawrev-3110	48	26	section	section	NOUN
inlawrev-3110	48	27	and	and	CCONJ
inlawrev-3110	48	28	determines	determine	VERB
inlawrev-3110	48	29	whether	whether	SCONJ
inlawrev-3110	48	30	the	the	DET
inlawrev-3110	48	31	aggregate	aggregate	ADJ
inlawrev-3110	48	32	or	or	CCONJ
inlawrev-3110	48	33	entity	entity	NOUN
inlawrev-3110	48	34	theory	theory	NOUN
inlawrev-3110	48	35	is	be	AUX
inlawrev-3110	48	36	appropriate	appropriate	ADJ
inlawrev-3110	48	37	.	.	PUNCT
inlawrev-3110	49	1	12	12	NUM
inlawrev-3110	49	2	one	one	NUM
inlawrev-3110	49	3	contemporary	contemporary	ADJ
inlawrev-3110	49	4	supporter	supporter	NOUN
inlawrev-3110	49	5	of	of	ADP
inlawrev-3110	49	6	the	the	DET
inlawrev-3110	49	7	aggregate	aggregate	ADJ
inlawrev-3110	49	8	theory	theory	NOUN
inlawrev-3110	49	9	and	and	CCONJ
inlawrev-3110	49	10	the	the	DET
inlawrev-3110	49	11	upa	upa	NOUN
inlawrev-3110	49	12	's	's	PART
inlawrev-3110	49	13	creation	creation	NOUN
inlawrev-3110	49	14	of	of	ADP
inlawrev-3110	49	15	the	the	DET
inlawrev-3110	49	16	concept	concept	NOUN
inlawrev-3110	49	17	oftenancy	oftenancy	NOUN
inlawrev-3110	49	18	in	in	ADP
inlawrev-3110	49	19	partnership	partnership	NOUN
inlawrev-3110	49	20	stated	state	VERB
inlawrev-3110	49	21	that	that	SCONJ
inlawrev-3110	49	22	the	the	DET
inlawrev-3110	49	23	upa	upa	NOUN
inlawrev-3110	49	24	is	be	AUX
inlawrev-3110	49	25	a	a	DET
inlawrev-3110	49	26	"	"	PUNCT
inlawrev-3110	49	27	live	live	ADJ
inlawrev-3110	49	28	working	work	VERB
inlawrev-3110	49	29	formula	formula	NOUN
inlawrev-3110	49	30	,	,	PUNCT
inlawrev-3110	49	31	by	by	ADP
inlawrev-3110	49	32	which	which	PRON
inlawrev-3110	49	33	our	our	PRON
inlawrev-3110	49	34	courts	court	NOUN
inlawrev-3110	49	35	may	may	AUX
inlawrev-3110	49	36	decide	decide	VERB
inlawrev-3110	49	37	cases	case	NOUN
inlawrev-3110	49	38	in	in	ADP
inlawrev-3110	49	39	accordance	accordance	NOUN
inlawrev-3110	49	40	with	with	ADP
inlawrev-3110	49	41	the	the	DET
inlawrev-3110	49	42	circumstances	circumstance	NOUN
inlawrev-3110	49	43	and	and	CCONJ
inlawrev-3110	49	44	the	the	DET
inlawrev-3110	49	45	reasonable	reasonable	ADJ
inlawrev-3110	49	46	expectations	expectation	NOUN
inlawrev-3110	49	47	of	of	ADP
inlawrev-3110	49	48	the	the	DET
inlawrev-3110	49	49	parties	party	NOUN
inlawrev-3110	49	50	litigant	litigant	VERB
inlawrev-3110	49	51	.	.	PUNCT
inlawrev-3110	49	52	"	"	PUNCT
inlawrev-3110	50	1	13	13	NUM
inlawrev-3110	50	2	however	however	ADV
inlawrev-3110	50	3	,	,	PUNCT
inlawrev-3110	50	4	the	the	DET
inlawrev-3110	50	5	courts	court	NOUN
inlawrev-3110	50	6	seem	seem	VERB
inlawrev-3110	50	7	to	to	PART
inlawrev-3110	50	8	base	base	VERB
inlawrev-3110	50	9	their	their	PRON
inlawrev-3110	50	10	decisions	decision	NOUN
inlawrev-3110	50	11	on	on	ADP
inlawrev-3110	50	12	an	an	DET
inlawrev-3110	50	13	all	all	DET
inlawrev-3110	50	14	or	or	CCONJ
inlawrev-3110	50	15	nothing	nothing	PRON
inlawrev-3110	50	16	approach	approach	NOUN
inlawrev-3110	50	17	.	.	PUNCT
inlawrev-3110	51	1	14	14	NUM
inlawrev-3110	52	1	it	it	PRON
inlawrev-3110	52	2	is	be	AUX
inlawrev-3110	52	3	curious	curious	ADJ
inlawrev-3110	52	4	,	,	PUNCT
inlawrev-3110	52	5	then	then	ADV
inlawrev-3110	52	6	,	,	PUNCT
inlawrev-3110	52	7	that	that	SCONJ
inlawrev-3110	52	8	so	so	ADV
inlawrev-3110	52	9	few	few	ADJ
inlawrev-3110	52	10	9	9	NUM
inlawrev-3110	52	11	.	.	PUNCT
inlawrev-3110	52	12	sex	sex	NOUN
inlawrev-3110	52	13	discrimination	discrimination	NOUN
inlawrev-3110	52	14	act	act	NOUN
inlawrev-3110	52	15	,	,	PUNCT
inlawrev-3110	52	16	1975	1975	NUM
inlawrev-3110	52	17	,	,	PUNCT
inlawrev-3110	52	18	ch	ch	NOUN
inlawrev-3110	52	19	.	.	PROPN
inlawrev-3110	52	20	65	65	NUM
inlawrev-3110	52	21	,	,	PUNCT
inlawrev-3110	52	22	§	§	PROPN
inlawrev-3110	52	23	1	1	NUM
inlawrev-3110	52	24	1	1	NUM
inlawrev-3110	52	25	(	(	PUNCT
inlawrev-3110	52	26	eng	eng	PROPN
inlawrev-3110	52	27	.	.	PROPN
inlawrev-3110	52	28	)	)	PUNCT
inlawrev-3110	52	29	;	;	PUNCT
inlawrev-3110	52	30	race	race	NOUN
inlawrev-3110	52	31	relations	relation	NOUN
inlawrev-3110	52	32	act	act	PROPN
inlawrev-3110	52	33	,	,	PUNCT
inlawrev-3110	52	34	1976	1976	NUM
inlawrev-3110	52	35	,	,	PUNCT
inlawrev-3110	52	36	ch	ch	NOUN
inlawrev-3110	52	37	.	.	PROPN
inlawrev-3110	52	38	74	74	NUM
inlawrev-3110	52	39	,	,	PUNCT
inlawrev-3110	52	40	§	§	NOUN
inlawrev-3110	52	41	10	10	NUM
inlawrev-3110	52	42	(	(	PUNCT
inlawrev-3110	52	43	eng	eng	PROPN
inlawrev-3110	52	44	)	)	PUNCT
inlawrev-3110	52	45	.	.	PUNCT
inlawrev-3110	53	1	1	1	NUM
inlawrev-3110	53	2	0	0	X
inlawrev-3110	53	3	.	.	PUNCT
inlawrev-3110	54	1	see	see	VERB
inlawrev-3110	54	2	generally	generally	ADV
inlawrev-3110	54	3	a	a	DET
inlawrev-3110	54	4	ladru	ladru	NOUN
inlawrev-3110	54	5	jensen	jensen	PROPN
inlawrev-3110	54	6	,	,	PUNCT
inlawrev-3110	54	7	is	be	AUX
inlawrev-3110	54	8	a	a	DET
inlawrev-3110	54	9	partnership	partnership	NOUN
inlawrev-3110	54	10	under	under	ADP
inlawrev-3110	54	11	the	the	DET
inlawrev-3110	54	12	uniform	uniform	PROPN
inlawrev-3110	54	13	partnership	partnership	PROPN
inlawrev-3110	54	14	act	act	VERB
inlawrev-3110	54	15	an	an	DET
inlawrev-3110	54	16	aggregate	aggregate	NOUN
inlawrev-3110	54	17	or	or	CCONJ
inlawrev-3110	54	18	an	an	DET
inlawrev-3110	54	19	entity	entity	NOUN
inlawrev-3110	54	20	*	*	PUNCT
inlawrev-3110	54	21	!	!	PROPN
inlawrev-3110	54	22	,	,	PUNCT
inlawrev-3110	54	23	16	16	NUM
inlawrev-3110	54	24	vand	vand	NOUN
inlawrev-3110	54	25	.	.	PUNCT
inlawrev-3110	55	1	l.	l.	PROPN
inlawrev-3110	55	2	rev	rev	PROPN
inlawrev-3110	55	3	.	.	PROPN
inlawrev-3110	55	4	377	377	NUM
inlawrev-3110	55	5	(	(	PUNCT
inlawrev-3110	55	6	1963	1963	NUM
inlawrev-3110	55	7	)	)	PUNCT
inlawrev-3110	55	8	.	.	PUNCT
inlawrev-3110	56	1	dean	dean	PROPN
inlawrev-3110	56	2	ames	ames	PROPN
inlawrev-3110	56	3	died	die	VERB
inlawrev-3110	56	4	during	during	ADP
inlawrev-3110	56	5	the	the	DET
inlawrev-3110	56	6	drafting	draft	VERB
inlawrev-3110	56	7	ofthe	ofthe	NOUN
inlawrev-3110	56	8	upa	upa	NOUN
inlawrev-3110	56	9	,	,	PUNCT
inlawrev-3110	56	10	and	and	CCONJ
inlawrev-3110	56	11	dean	dean	PROPN
inlawrev-3110	56	12	lewis	lewis	PROPN
inlawrev-3110	56	13	assumed	assume	VERB
inlawrev-3110	56	14	the	the	DET
inlawrev-3110	56	15	work	work	NOUN
inlawrev-3110	56	16	ofthe	ofthe	NOUN
inlawrev-3110	56	17	drafting	drafting	NOUN
inlawrev-3110	56	18	committee	committee	NOUN
inlawrev-3110	56	19	.	.	PUNCT
inlawrev-3110	57	1	for	for	ADP
inlawrev-3110	57	2	responses	response	NOUN
inlawrev-3110	57	3	to	to	ADP
inlawrev-3110	57	4	the	the	DET
inlawrev-3110	57	5	final	final	ADJ
inlawrev-3110	57	6	product	product	NOUN
inlawrev-3110	57	7	,	,	PUNCT
inlawrev-3110	57	8	compare	compare	VERB
inlawrev-3110	57	9	judson	judson	PROPN
inlawrev-3110	57	10	a	a	DET
inlawrev-3110	57	11	crane	crane	NOUN
inlawrev-3110	57	12	,	,	PUNCT
inlawrev-3110	57	13	the	the	DET
inlawrev-3110	57	14	uniform	uniform	ADJ
inlawrev-3110	57	15	partnershipact	partnershipact	NOUN
inlawrev-3110	57	16	—	—	PUNCT
inlawrev-3110	57	17	a	a	DET
inlawrev-3110	57	18	criticism	criticism	NOUN
inlawrev-3110	57	19	,	,	PUNCT
inlawrev-3110	57	20	28	28	NUM
inlawrev-3110	57	21	harv	harv	NOUN
inlawrev-3110	57	22	.	.	PUNCT
inlawrev-3110	58	1	l.	l.	PROPN
inlawrev-3110	58	2	rev	rev	PROPN
inlawrev-3110	58	3	.	.	PROPN
inlawrev-3110	58	4	762	762	NUM
inlawrev-3110	58	5	(	(	PUNCT
inlawrev-3110	58	6	1915	1915	NUM
inlawrev-3110	58	7	)	)	PUNCT
inlawrev-3110	59	1	[	[	X
inlawrev-3110	59	2	hereinafter	hereinafter	NOUN
inlawrev-3110	59	3	crane	crane	NOUN
inlawrev-3110	59	4	7	7	NUM
inlawrev-3110	59	5	]	]	PUNCT
inlawrev-3110	59	6	and	and	CCONJ
inlawrev-3110	59	7	william	william	PROPN
inlawrev-3110	59	8	draper	draper	PROPN
inlawrev-3110	59	9	lewis	lewis	PROPN
inlawrev-3110	59	10	,	,	PUNCT
inlawrev-3110	59	11	the	the	DET
inlawrev-3110	59	12	uniform	uniform	PROPN
inlawrev-3110	59	13	partnership	partnership	PROPN
inlawrev-3110	59	14	act	act	PROPN
inlawrev-3110	59	15	—	—	PUNCT
inlawrev-3110	59	16	a	a	DET
inlawrev-3110	59	17	reply	reply	NOUN
inlawrev-3110	59	18	to	to	ADP
inlawrev-3110	59	19	mr	mr	PROPN
inlawrev-3110	59	20	.	.	PROPN
inlawrev-3110	59	21	crane	crane	PROPN
inlawrev-3110	59	22	's	's	PART
inlawrev-3110	59	23	criticism	criticism	NOUN
inlawrev-3110	59	24	,	,	PUNCT
inlawrev-3110	59	25	29	29	NUM
inlawrev-3110	59	26	harv	harv	NOUN
inlawrev-3110	59	27	.	.	PUNCT
inlawrev-3110	60	1	l.	l.	PROPN
inlawrev-3110	60	2	rev	rev	PROPN
inlawrev-3110	60	3	.	.	PROPN
inlawrev-3110	60	4	158	158	NUM
inlawrev-3110	60	5	(	(	PUNCT
inlawrev-3110	60	6	1915	1915	NUM
inlawrev-3110	60	7	)	)	PUNCT
inlawrev-3110	61	1	[	[	X
inlawrev-3110	61	2	hereinafter	hereinafter	NOUN
inlawrev-3110	61	3	lewis	lewis	PROPN
inlawrev-3110	61	4	i\.	i\.	PROPN
inlawrev-3110	61	5	1	1	NUM
inlawrev-3110	61	6	1	1	NUM
inlawrev-3110	61	7	.	.	PUNCT
inlawrev-3110	62	1	william	william	PROPN
inlawrev-3110	62	2	draper	draper	PROPN
inlawrev-3110	62	3	lewis	lewis	PROPN
inlawrev-3110	62	4	,	,	PUNCT
inlawrev-3110	62	5	the	the	DET
inlawrev-3110	62	6	uniform	uniform	PROPN
inlawrev-3110	62	7	partnership	partnership	PROPN
inlawrev-3110	62	8	act	act	PROPN
inlawrev-3110	62	9	,	,	PUNCT
inlawrev-3110	62	10	24	24	NUM
inlawrev-3110	62	11	yale	yale	PROPN
inlawrev-3110	62	12	l.	l.	PROPN
inlawrev-3110	62	13	j.	j.	PROPN
inlawrev-3110	62	14	6	6	NUM
inlawrev-3110	62	15	1	1	NUM
inlawrev-3110	62	16	7	7	NUM
inlawrev-3110	62	17	,	,	PUNCT
inlawrev-3110	62	18	640	640	NUM
inlawrev-3110	62	19	(	(	PUNCT
inlawrev-3110	62	20	1	1	NUM
inlawrev-3110	62	21	9	9	NUM
inlawrev-3110	62	22	1	1	NUM
inlawrev-3110	62	23	5	5	NUM
inlawrev-3110	62	24	)	)	PUNCT
inlawrev-3110	62	25	[	[	X
inlawrev-3110	62	26	hereinafter	hereinafter	NOUN
inlawrev-3110	62	27	lewis	lewis	PROPN
inlawrev-3110	62	28	ii	ii	PROPN
inlawrev-3110	62	29	]	]	PROPN
inlawrev-3110	62	30	.	.	PUNCT
inlawrev-3110	63	1	12	12	NUM
inlawrev-3110	63	2	.	.	PUNCT
inlawrev-3110	64	1	see	see	VERB
inlawrev-3110	64	2	crane	crane	NOUN
inlawrev-3110	64	3	i	i	NOUN
inlawrev-3110	64	4	,	,	PUNCT
inlawrev-3110	64	5	supra	supra	PROPN
inlawrev-3110	64	6	note	note	PROPN
inlawrev-3110	64	7	10	10	NUM
inlawrev-3110	64	8	,	,	PUNCT
inlawrev-3110	64	9	at	at	ADP
inlawrev-3110	64	10	773	773	NUM
inlawrev-3110	64	11	;	;	PUNCT
inlawrev-3110	64	12	see	see	VERB
inlawrev-3110	64	13	also	also	ADV
inlawrev-3110	64	14	jensen	jensen	PROPN
inlawrev-3110	64	15	,	,	PUNCT
inlawrev-3110	64	16	supra	supra	PROPN
inlawrev-3110	64	17	note	note	PROPN
inlawrev-3110	64	18	10	10	NUM
inlawrev-3110	64	19	,	,	PUNCT
inlawrev-3110	64	20	at	at	ADP
inlawrev-3110	64	21	379	379	NUM
inlawrev-3110	64	22	.	.	PUNCT
inlawrev-3110	64	23	13	13	NUM
inlawrev-3110	64	24	.	.	PUNCT
inlawrev-3110	65	1	joseph	joseph	PROPN
inlawrev-3110	65	2	h.	h.	PROPN
inlawrev-3110	65	3	drake	drake	PROPN
inlawrev-3110	65	4	,	,	PUNCT
inlawrev-3110	65	5	partnership	partnership	NOUN
inlawrev-3110	65	6	entity	entity	NOUN
inlawrev-3110	65	7	and	and	CCONJ
inlawrev-3110	65	8	tenancy	tenancy	NOUN
inlawrev-3110	65	9	in	in	ADP
inlawrev-3110	65	10	partnership	partnership	NOUN
inlawrev-3110	65	11	:	:	PUNCT
inlawrev-3110	65	12	the	the	DET
inlawrev-3110	65	13	strugglefor	strugglefor	PROPN
inlawrev-3110	65	14	definition	definition	NOUN
inlawrev-3110	65	15	,	,	PUNCT
inlawrev-3110	65	16	1	1	NUM
inlawrev-3110	65	17	5	5	NUM
inlawrev-3110	65	18	mich	mich	X
inlawrev-3110	65	19	.	.	PUNCT
inlawrev-3110	66	1	l.	l.	PROPN
inlawrev-3110	66	2	rev	rev	PROPN
inlawrev-3110	66	3	.	.	PUNCT
inlawrev-3110	67	1	609,630(1917	609,630(1917	PROPN
inlawrev-3110	67	2	)	)	PUNCT
inlawrev-3110	67	3	.	.	PUNCT
inlawrev-3110	68	1	1	1	NUM
inlawrev-3110	68	2	4	4	X
inlawrev-3110	68	3	.	.	PUNCT
inlawrev-3110	68	4	see	see	VERB
inlawrev-3110	68	5	jensen	jensen	PROPN
inlawrev-3110	68	6	,	,	PUNCT
inlawrev-3110	68	7	supra	supra	PROPN
inlawrev-3110	68	8	note	note	PROPN
inlawrev-3110	68	9	1	1	NUM
inlawrev-3110	68	10	0	0	NUM
inlawrev-3110	68	11	,	,	PUNCT
inlawrev-3110	68	12	at	at	ADP
inlawrev-3110	68	13	38	38	NUM
inlawrev-3110	68	14	1	1	NUM
inlawrev-3110	68	15	.	.	PUNCT
inlawrev-3110	68	16	1	1	NUM
inlawrev-3110	68	17	994	994	NUM
inlawrev-3110	68	18	]	]	PUNCT
inlawrev-3110	68	19	partners	partner	NOUN
inlawrev-3110	68	20	as	as	ADP
inlawrev-3110	68	21	common	common	ADJ
inlawrev-3110	68	22	law	law	NOUN
inlawrev-3110	68	23	employees	employee	NOUN
inlawrev-3110	68	24	23	23	NUM
inlawrev-3110	68	25	courts	court	NOUN
inlawrev-3110	68	26	look	look	VERB
inlawrev-3110	68	27	to	to	ADP
inlawrev-3110	68	28	any	any	DET
inlawrev-3110	68	29	underlying	underlying	ADJ
inlawrev-3110	68	30	purpose	purpose	NOUN
inlawrev-3110	68	31	in	in	ADP
inlawrev-3110	68	32	deciding	decide	VERB
inlawrev-3110	68	33	which	which	DET
inlawrev-3110	68	34	approach	approach	NOUN
inlawrev-3110	68	35	is	be	AUX
inlawrev-3110	68	36	appropriate	appropriate	ADJ
inlawrev-3110	68	37	in	in	ADP
inlawrev-3110	68	38	areas	area	NOUN
inlawrev-3110	68	39	outside	outside	ADP
inlawrev-3110	68	40	those	those	PRON
inlawrev-3110	68	41	specifically	specifically	ADV
inlawrev-3110	68	42	covered	cover	VERB
inlawrev-3110	68	43	by	by	ADP
inlawrev-3110	68	44	the	the	DET
inlawrev-3110	68	45	act	act	NOUN
inlawrev-3110	68	46	.	.	PUNCT
inlawrev-3110	69	1	under	under	ADP
inlawrev-3110	69	2	the	the	DET
inlawrev-3110	69	3	leadership	leadership	NOUN
inlawrev-3110	69	4	ofdean	ofdean	PROPN
inlawrev-3110	69	5	ames	ame	NOUN
inlawrev-3110	69	6	,	,	PUNCT
inlawrev-3110	69	7	the	the	DET
inlawrev-3110	69	8	first	first	ADJ
inlawrev-3110	69	9	two	two	NUM
inlawrev-3110	69	10	drafts	draft	NOUN
inlawrev-3110	69	11	of	of	ADP
inlawrev-3110	69	12	the	the	DET
inlawrev-3110	69	13	upa	upa	NOUN
inlawrev-3110	69	14	specifically	specifically	ADV
inlawrev-3110	69	15	adopted	adopt	VERB
inlawrev-3110	69	16	the	the	DET
inlawrev-3110	69	17	entity	entity	NOUN
inlawrev-3110	69	18	theory	theory	NOUN
inlawrev-3110	69	19	.	.	PUNCT
inlawrev-3110	70	1	upon	upon	SCONJ
inlawrev-3110	70	2	dean	dean	PROPN
inlawrev-3110	70	3	ames	ames	PROPN
inlawrev-3110	70	4	'	'	PART
inlawrev-3110	70	5	death	death	NOUN
inlawrev-3110	70	6	in	in	ADP
inlawrev-3110	70	7	1	1	NUM
inlawrev-3110	70	8	91	91	NUM
inlawrev-3110	70	9	0	0	NUM
inlawrev-3110	70	10	,	,	PUNCT
inlawrev-3110	70	11	dean	dean	PROPN
inlawrev-3110	70	12	lewis	lewis	PROPN
inlawrev-3110	70	13	replaced	replace	VERB
inlawrev-3110	70	14	him	he	PRON
inlawrev-3110	70	15	as	as	ADP
inlawrev-3110	70	16	the	the	DET
inlawrev-3110	70	17	primary	primary	ADJ
inlawrev-3110	70	18	drafter	drafter	NOUN
inlawrev-3110	70	19	.	.	PUNCT
inlawrev-3110	71	1	15	15	NUM
inlawrev-3110	71	2	dean	dean	PROPN
inlawrev-3110	71	3	lewis	lewis	PROPN
inlawrev-3110	71	4	reported	report	VERB
inlawrev-3110	71	5	:	:	PUNCT
inlawrev-3110	71	6	when	when	SCONJ
inlawrev-3110	71	7	the	the	DET
inlawrev-3110	71	8	writer	writer	NOUN
inlawrev-3110	71	9	was	be	AUX
inlawrev-3110	71	10	selected	select	VERB
inlawrev-3110	71	11	to	to	PART
inlawrev-3110	71	12	continue	continue	VERB
inlawrev-3110	71	13	the	the	DET
inlawrev-3110	71	14	work	work	NOUN
inlawrev-3110	71	15	ofmr	ofmr	NOUN
inlawrev-3110	71	16	.	.	PUNCT
inlawrev-3110	72	1	ames	ame	NOUN
inlawrev-3110	72	2	,	,	PUNCT
inlawrev-3110	72	3	it	it	PRON
inlawrev-3110	72	4	was	be	AUX
inlawrev-3110	72	5	not	not	PART
inlawrev-3110	72	6	long	long	ADV
inlawrev-3110	72	7	before	before	SCONJ
inlawrev-3110	72	8	the	the	DET
inlawrev-3110	72	9	difficulties	difficulty	NOUN
inlawrev-3110	72	10	created	create	VERB
inlawrev-3110	72	11	by	by	ADP
inlawrev-3110	72	12	the	the	DET
inlawrev-3110	72	13	entity	entity	NOUN
inlawrev-3110	72	14	theory	theory	NOUN
inlawrev-3110	72	15	in	in	ADP
inlawrev-3110	72	16	other	other	ADJ
inlawrev-3110	72	17	branches	branch	NOUN
inlawrev-3110	72	18	of	of	ADP
inlawrev-3110	72	19	the	the	DET
inlawrev-3110	72	20	law	law	NOUN
inlawrev-3110	72	21	of	of	ADP
inlawrev-3110	72	22	partnership	partnership	NOUN
inlawrev-3110	72	23	began	begin	VERB
inlawrev-3110	72	24	to	to	PART
inlawrev-3110	72	25	appear	appear	VERB
inlawrev-3110	72	26	,	,	PUNCT
inlawrev-3110	72	27	and	and	CCONJ
inlawrev-3110	72	28	i	i	PRON
inlawrev-3110	72	29	began	begin	VERB
inlawrev-3110	72	30	to	to	PART
inlawrev-3110	72	31	doubt	doubt	VERB
inlawrev-3110	72	32	the	the	DET
inlawrev-3110	72	33	possibility	possibility	NOUN
inlawrev-3110	72	34	of	of	ADP
inlawrev-3110	72	35	drafting	draft	VERB
inlawrev-3110	72	36	a	a	DET
inlawrev-3110	72	37	satisfactory	satisfactory	ADJ
inlawrev-3110	72	38	act	act	NOUN
inlawrev-3110	72	39	on	on	ADP
inlawrev-3110	72	40	this	this	DET
inlawrev-3110	72	41	theory	theory	NOUN
inlawrev-3110	72	42	.	.	PUNCT
inlawrev-3110	73	1	it	it	PRON
inlawrev-3110	73	2	appeared	appear	VERB
inlawrev-3110	73	3	to	to	ADP
inlawrev-3110	73	4	me	i	PRON
inlawrev-3110	73	5	that	that	SCONJ
inlawrev-3110	73	6	the	the	DET
inlawrev-3110	73	7	proper	proper	ADJ
inlawrev-3110	73	8	way	way	NOUN
inlawrev-3110	73	9	to	to	PART
inlawrev-3110	73	10	settle	settle	VERB
inlawrev-3110	73	11	the	the	DET
inlawrev-3110	73	12	controversy	controversy	NOUN
inlawrev-3110	73	13	was	be	AUX
inlawrev-3110	73	14	to	to	PART
inlawrev-3110	73	15	present	present	VERB
inlawrev-3110	73	16	to	to	ADP
inlawrev-3110	73	17	the	the	DET
inlawrev-3110	73	18	committee	committee	NOUN
inlawrev-3110	73	19	on	on	ADP
inlawrev-3110	73	20	commercial	commercial	ADJ
inlawrev-3110	73	21	law	law	NOUN
inlawrev-3110	73	22	two	two	NUM
inlawrev-3110	73	23	drafts	draft	NOUN
inlawrev-3110	73	24	,	,	PUNCT
inlawrev-3110	73	25	one	one	NUM
inlawrev-3110	73	26	drawn	draw	VERB
inlawrev-3110	73	27	on	on	ADP
inlawrev-3110	73	28	the	the	DET
inlawrev-3110	73	29	entity	entity	NOUN
inlawrev-3110	73	30	and	and	CCONJ
inlawrev-3110	73	31	the	the	DET
inlawrev-3110	73	32	other	other	ADJ
inlawrev-3110	73	33	on	on	ADP
inlawrev-3110	73	34	the	the	DET
inlawrev-3110	73	35	common	common	ADJ
inlawrev-3110	73	36	law	law	NOUN
inlawrev-3110	73	37	theory	theory	NOUN
inlawrev-3110	73	38	of	of	ADP
inlawrev-3110	73	39	partnership	partnership	NOUN
inlawrev-3110	73	40	,	,	PUNCT
inlawrev-3110	73	41	and	and	CCONJ
inlawrev-3110	73	42	ask	ask	VERB
inlawrev-3110	73	43	the	the	DET
inlawrev-3110	73	44	committee	committee	NOUN
inlawrev-3110	73	45	...	...	PUNCT
inlawrev-3110	73	46	to	to	PART
inlawrev-3110	73	47	discuss	discuss	VERB
inlawrev-3110	73	48	the	the	DET
inlawrev-3110	73	49	drafts	draft	NOUN
inlawrev-3110	73	50	and	and	CCONJ
inlawrev-3110	73	51	the	the	DET
inlawrev-3110	73	52	respective	respective	ADJ
inlawrev-3110	73	53	theories	theory	NOUN
inlawrev-3110	73	54	underlying	underlie	VERB
inlawrev-3110	73	55	them	they	PRON
inlawrev-3110	73	56	.	.	PUNCT
inlawrev-3110	74	1	16	16	NUM
inlawrev-3110	75	1	according	accord	VERB
inlawrev-3110	75	2	to	to	ADP
inlawrev-3110	75	3	dean	dean	PROPN
inlawrev-3110	75	4	lewis	lewis	PROPN
inlawrev-3110	75	5	,	,	PUNCT
inlawrev-3110	75	6	the	the	DET
inlawrev-3110	75	7	members	member	NOUN
inlawrev-3110	75	8	of	of	ADP
inlawrev-3110	75	9	the	the	DET
inlawrev-3110	75	10	committee	committee	NOUN
inlawrev-3110	75	11	"	"	PUNCT
inlawrev-3110	75	12	all	all	PRON
inlawrev-3110	75	13	joined	join	VERB
inlawrev-3110	75	14	"	"	PUNCT
inlawrev-3110	75	15	in	in	ADP
inlawrev-3110	75	16	recommending	recommend	VERB
inlawrev-3110	75	17	the	the	DET
inlawrev-3110	75	18	aggregate	aggregate	ADJ
inlawrev-3110	75	19	theory	theory	NOUN
inlawrev-3110	75	20	.	.	PUNCT
inlawrev-3110	76	1	17	17	NUM
inlawrev-3110	76	2	professor	professor	PROPN
inlawrev-3110	76	3	judson	judson	PROPN
inlawrev-3110	76	4	crane	crane	PROPN
inlawrev-3110	76	5	of	of	ADP
inlawrev-3110	76	6	harvard	harvard	PROPN
inlawrev-3110	76	7	law	law	PROPN
inlawrev-3110	76	8	school	school	PROPN
inlawrev-3110	76	9	,	,	PUNCT
inlawrev-3110	76	10	dean	dean	PROPN
inlawrev-3110	76	11	lewis	lewis	PROPN
inlawrev-3110	76	12	'	'	PART
inlawrev-3110	76	13	leading	lead	VERB
inlawrev-3110	76	14	critic	critic	NOUN
inlawrev-3110	76	15	,	,	PUNCT
inlawrev-3110	76	16	commented	comment	VERB
inlawrev-3110	76	17	that	that	SCONJ
inlawrev-3110	76	18	if	if	SCONJ
inlawrev-3110	76	19	a	a	DET
inlawrev-3110	76	20	believer	believer	NOUN
inlawrev-3110	76	21	in	in	ADP
inlawrev-3110	76	22	the	the	DET
inlawrev-3110	76	23	entity	entity	NOUN
inlawrev-3110	76	24	theory	theory	NOUN
inlawrev-3110	76	25	had	have	AUX
inlawrev-3110	76	26	presented	present	VERB
inlawrev-3110	76	27	it	it	PRON
inlawrev-3110	76	28	,	,	PUNCT
inlawrev-3110	76	29	another	another	DET
inlawrev-3110	76	30	result	result	NOUN
inlawrev-3110	76	31	might	might	AUX
inlawrev-3110	76	32	have	have	AUX
inlawrev-3110	76	33	occurred	occur	VERB
inlawrev-3110	76	34	.	.	PUNCT
inlawrev-3110	77	1	18	18	NUM
inlawrev-3110	77	2	in	in	ADP
inlawrev-3110	77	3	dean	dean	PROPN
inlawrev-3110	77	4	lewis	lewis	PROPN
inlawrev-3110	77	5	'	'	PART
inlawrev-3110	77	6	view	view	NOUN
inlawrev-3110	77	7	,	,	PUNCT
inlawrev-3110	77	8	a	a	DET
inlawrev-3110	77	9	major	major	ADJ
inlawrev-3110	77	10	advantage	advantage	NOUN
inlawrev-3110	77	11	of	of	ADP
inlawrev-3110	77	12	the	the	DET
inlawrev-3110	77	13	entity	entity	NOUN
inlawrev-3110	77	14	theory	theory	NOUN
inlawrev-3110	77	15	was	be	AUX
inlawrev-3110	77	16	that	that	SCONJ
inlawrev-3110	77	17	it	it	PRON
inlawrev-3110	77	18	provided	provide	VERB
inlawrev-3110	77	19	an	an	DET
inlawrev-3110	77	20	answer	answer	NOUN
inlawrev-3110	77	21	to	to	ADP
inlawrev-3110	77	22	questions	question	NOUN
inlawrev-3110	77	23	related	relate	VERB
inlawrev-3110	77	24	to	to	ADP
inlawrev-3110	77	25	the	the	DET
inlawrev-3110	77	26	rights	right	NOUN
inlawrev-3110	77	27	of	of	ADP
inlawrev-3110	77	28	a	a	DET
inlawrev-3110	77	29	partner	partner	NOUN
inlawrev-3110	77	30	and	and	CCONJ
inlawrev-3110	77	31	the	the	DET
inlawrev-3110	77	32	separate	separate	ADJ
inlawrev-3110	77	33	creditors	creditor	NOUN
inlawrev-3110	77	34	of	of	ADP
inlawrev-3110	77	35	a	a	DET
inlawrev-3110	77	36	partner	partner	NOUN
inlawrev-3110	77	37	in	in	ADP
inlawrev-3110	77	38	partnership	partnership	NOUN
inlawrev-3110	77	39	property	property	NOUN
inlawrev-3110	77	40	.	.	PUNCT
inlawrev-3110	78	1	19	19	NUM
inlawrev-3110	78	2	nevertheless	nevertheless	ADV
inlawrev-3110	78	3	,	,	PUNCT
inlawrev-3110	78	4	dean	dean	PROPN
inlawrev-3110	78	5	lewis	lewis	PROPN
inlawrev-3110	78	6	ultimately	ultimately	ADV
inlawrev-3110	78	7	departed	depart	VERB
inlawrev-3110	78	8	from	from	ADP
inlawrev-3110	78	9	the	the	DET
inlawrev-3110	78	10	upa	upa	NOUN
inlawrev-3110	78	11	's	's	PART
inlawrev-3110	78	12	advocacy	advocacy	NOUN
inlawrev-3110	78	13	of	of	ADP
inlawrev-3110	78	14	the	the	DET
inlawrev-3110	78	15	entity	entity	NOUN
inlawrev-3110	78	16	theory	theory	NOUN
inlawrev-3110	78	17	.	.	PUNCT
inlawrev-3110	79	1	dean	dean	PROPN
inlawrev-3110	79	2	lewis	lewis	PROPN
inlawrev-3110	79	3	'	'	PART
inlawrev-3110	79	4	primaryjustification	primaryjustification	NOUN
inlawrev-3110	79	5	for	for	ADP
inlawrev-3110	79	6	abandoning	abandon	VERB
inlawrev-3110	79	7	the	the	DET
inlawrev-3110	79	8	entity	entity	NOUN
inlawrev-3110	79	9	theory	theory	NOUN
inlawrev-3110	79	10	was	be	AUX
inlawrev-3110	79	11	that	that	SCONJ
inlawrev-3110	79	12	creditors	creditor	NOUN
inlawrev-3110	79	13	of	of	ADP
inlawrev-3110	79	14	the	the	DET
inlawrev-3110	79	15	partnership	partnership	NOUN
inlawrev-3110	79	16	would	would	AUX
inlawrev-3110	79	17	not	not	PART
inlawrev-3110	79	18	be	be	AUX
inlawrev-3110	79	19	creditors	creditor	NOUN
inlawrev-3110	79	20	of	of	ADP
inlawrev-3110	79	21	the	the	DET
inlawrev-3110	79	22	individual	individual	ADJ
inlawrev-3110	79	23	partners	partner	NOUN
inlawrev-3110	79	24	:	:	PUNCT
inlawrev-3110	79	25	and	and	CCONJ
inlawrev-3110	79	26	it	it	PRON
inlawrev-3110	79	27	is	be	AUX
inlawrev-3110	79	28	proper	proper	ADJ
inlawrev-3110	79	29	to	to	PART
inlawrev-3110	79	30	emphasize	emphasize	VERB
inlawrev-3110	79	31	here	here	ADV
inlawrev-3110	79	32	that	that	PRON
inlawrev-3110	79	33	to	to	PART
inlawrev-3110	79	34	adopt	adopt	VERB
inlawrev-3110	79	35	the	the	DET
inlawrev-3110	79	36	legal	legal	ADJ
inlawrev-3110	79	37	-	-	PUNCT
inlawrev-3110	79	38	person	person	NOUN
inlawrev-3110	79	39	theory	theory	NOUN
inlawrev-3110	79	40	itself	itself	PRON
inlawrev-3110	79	41	changes	change	VERB
inlawrev-3110	79	42	existing	exist	VERB
inlawrev-3110	79	43	law	law	NOUN
inlawrev-3110	79	44	in	in	ADP
inlawrev-3110	79	45	a	a	DET
inlawrev-3110	79	46	matter	matter	NOUN
inlawrev-3110	79	47	of	of	ADP
inlawrev-3110	79	48	vital	vital	ADJ
inlawrev-3110	79	49	importance	importance	NOUN
inlawrev-3110	79	50	,	,	PUNCT
inlawrev-3110	79	51	because	because	SCONJ
inlawrev-3110	79	52	[	[	X
inlawrev-3110	79	53	it	it	PRON
inlawrev-3110	79	54	]	]	PUNCT
inlawrev-3110	79	55	is	be	AUX
inlawrev-3110	79	56	based	base	VERB
inlawrev-3110	79	57	on	on	ADP
inlawrev-3110	79	58	an	an	DET
inlawrev-3110	79	59	assumption	assumption	NOUN
inlawrev-3110	79	60	false	false	NOUN
inlawrev-3110	79	61	in	in	ADP
inlawrev-3110	79	62	fact	fact	NOUN
inlawrev-3110	79	63	,	,	PUNCT
inlawrev-3110	79	64	namely	namely	ADV
inlawrev-3110	79	65	,	,	PUNCT
inlawrev-3110	79	66	that	that	SCONJ
inlawrev-3110	79	67	third	third	ADJ
inlawrev-3110	79	68	persons	person	NOUN
inlawrev-3110	79	69	dealing	deal	VERB
inlawrev-3110	79	70	with	with	ADP
inlawrev-3110	79	71	a	a	DET
inlawrev-3110	79	72	partnership	partnership	NOUN
inlawrev-3110	79	73	do	do	AUX
inlawrev-3110	79	74	not	not	PART
inlawrev-3110	79	75	deal	deal	VERB
inlawrev-3110	79	76	directly	directly	ADV
inlawrev-3110	79	77	with	with	ADP
inlawrev-3110	79	78	the	the	DET
inlawrev-3110	79	79	partners	partner	NOUN
inlawrev-3110	79	80	as	as	ADP
inlawrev-3110	79	81	principals	principal	NOUN
inlawrev-3110	79	82	.	.	PUNCT
inlawrev-3110	80	1	they	they	PRON
inlawrev-3110	80	2	do	do	VERB
inlawrev-3110	80	3	.	.	PUNCT
inlawrev-3110	81	1	partnership	partnership	NOUN
inlawrev-3110	81	2	creditors	creditor	NOUN
inlawrev-3110	81	3	are	be	AUX
inlawrev-3110	81	4	not	not	PART
inlawrev-3110	81	5	persons	person	NOUN
inlawrev-3110	81	6	who	who	PRON
inlawrev-3110	81	7	have	have	AUX
inlawrev-3110	81	8	trusted	trust	VERB
inlawrev-3110	81	9	primarily	primarily	ADV
inlawrev-3110	81	10	a	a	DET
inlawrev-3110	81	11	partnership	partnership	NOUN
inlawrev-3110	81	12	fund	fund	NOUN
inlawrev-3110	81	13	of	of	ADP
inlawrev-3110	81	14	the	the	DET
inlawrev-3110	81	15	sufficiency	sufficiency	NOUN
inlawrev-3110	81	16	of	of	ADP
inlawrev-3110	81	17	which	which	PRON
inlawrev-3110	81	18	the	the	DET
inlawrev-3110	81	19	partners	partner	NOUN
inlawrev-3110	81	20	are	be	AUX
inlawrev-3110	81	21	guarantors	guarantor	NOUN
inlawrev-3110	81	22	;	;	PUNCT
inlawrev-3110	81	23	they	they	PRON
inlawrev-3110	81	24	have	have	AUX
inlawrev-3110	81	25	trusted	trust	VERB
inlawrev-3110	81	26	the	the	DET
inlawrev-3110	81	27	partners	partner	NOUN
inlawrev-3110	81	28	as	as	ADP
inlawrev-3110	81	29	individuals	individual	NOUN
inlawrev-3110	81	30	with	with	ADP
inlawrev-3110	81	31	the	the	DET
inlawrev-3110	81	32	reputation	reputation	NOUN
inlawrev-3110	81	33	ofpossessing	ofpossesse	VERB
inlawrev-3110	81	34	property	property	NOUN
inlawrev-3110	81	35	and	and	CCONJ
inlawrev-3110	81	36	conducting	conduct	VERB
inlawrev-3110	81	37	a	a	DET
inlawrev-3110	81	38	successful	successful	ADJ
inlawrev-3110	81	39	business	business	NOUN
inlawrev-3110	81	40	.	.	PUNCT
inlawrev-3110	82	1	20	20	NUM
inlawrev-3110	82	2	it	it	PRON
inlawrev-3110	82	3	is	be	AUX
inlawrev-3110	82	4	questionable	questionable	ADJ
inlawrev-3110	82	5	,	,	PUNCT
inlawrev-3110	82	6	in	in	ADP
inlawrev-3110	82	7	an	an	DET
inlawrev-3110	82	8	era	era	NOUN
inlawrev-3110	82	9	of	of	ADP
inlawrev-3110	82	10	legal	legal	ADJ
inlawrev-3110	82	11	or	or	CCONJ
inlawrev-3110	82	12	accounting	account	VERB
inlawrev-3110	82	13	partnerships	partnership	NOUN
inlawrev-3110	82	14	with	with	ADP
inlawrev-3110	82	15	over	over	ADP
inlawrev-3110	82	16	one	one	NUM
inlawrev-3110	82	17	hundred	hundred	NUM
inlawrev-3110	82	18	partners	partner	NOUN
inlawrev-3110	82	19	,	,	PUNCT
inlawrev-3110	82	20	whether	whether	SCONJ
inlawrev-3110	82	21	creditors	creditor	NOUN
inlawrev-3110	82	22	are	be	AUX
inlawrev-3110	82	23	looking	look	VERB
inlawrev-3110	82	24	to	to	ADP
inlawrev-3110	82	25	the	the	DET
inlawrev-3110	82	26	individual	individual	ADJ
inlawrev-3110	82	27	partners	partner	NOUN
inlawrev-3110	82	28	as	as	ADP
inlawrev-3110	82	29	the	the	DET
inlawrev-3110	82	30	basis	basis	NOUN
inlawrev-3110	82	31	ofmaking	ofmake	VERB
inlawrev-3110	82	32	their	their	PRON
inlawrev-3110	82	33	decision	decision	NOUN
inlawrev-3110	82	34	to	to	PART
inlawrev-3110	82	35	extend	extend	VERB
inlawrev-3110	82	36	credit	credit	NOUN
inlawrev-3110	82	37	.	.	PUNCT
inlawrev-3110	83	1	however	however	ADV
inlawrev-3110	83	2	,	,	PUNCT
inlawrev-3110	83	3	creditors	creditor	NOUN
inlawrev-3110	83	4	of	of	ADP
inlawrev-3110	83	5	a	a	DET
inlawrev-3110	83	6	closely	closely	ADV
inlawrev-3110	83	7	held	hold	VERB
inlawrev-3110	83	8	corporation	corporation	NOUN
inlawrev-3110	83	9	may	may	AUX
inlawrev-3110	83	10	look	look	VERB
inlawrev-3110	83	11	to	to	ADP
inlawrev-3110	83	12	the	the	DET
inlawrev-3110	83	13	personal	personal	ADJ
inlawrev-3110	83	14	credit	credit	NOUN
inlawrev-3110	83	15	of	of	ADP
inlawrev-3110	83	16	a	a	DET
inlawrev-3110	83	17	majority	majority	NOUN
inlawrev-3110	83	18	shareholder	shareholder	NOUN
inlawrev-3110	83	19	,	,	PUNCT
inlawrev-3110	83	20	and	and	CCONJ
inlawrev-3110	83	21	not	not	PART
inlawrev-3110	83	22	to	to	ADP
inlawrev-3110	83	23	the	the	DET
inlawrev-3110	83	24	corporation	corporation	NOUN
inlawrev-3110	83	25	,	,	PUNCT
inlawrev-3110	83	26	in	in	ADP
inlawrev-3110	83	27	lending	lending	NOUN
inlawrev-3110	83	28	funds	fund	NOUN
inlawrev-3110	83	29	or	or	CCONJ
inlawrev-3110	83	30	in	in	ADP
inlawrev-3110	83	31	selling	sell	VERB
inlawrev-3110	83	32	goods	good	NOUN
inlawrev-3110	83	33	.	.	PUNCT
inlawrev-3110	84	1	15	15	X
inlawrev-3110	84	2	.	.	X
inlawrev-3110	85	1	see	see	VERB
inlawrev-3110	85	2	drake	drake	PROPN
inlawrev-3110	85	3	,	,	PUNCT
inlawrev-3110	85	4	supra	supra	PROPN
inlawrev-3110	85	5	note	note	NOUN
inlawrev-3110	85	6	13	13	NUM
inlawrev-3110	85	7	,	,	PUNCT
inlawrev-3110	85	8	at	at	ADP
inlawrev-3110	85	9	622	622	NUM
inlawrev-3110	85	10	.	.	PUNCT
inlawrev-3110	86	1	16	16	NUM
inlawrev-3110	86	2	.	.	PUNCT
inlawrev-3110	87	1	lewis	lewis	PROPN
inlawrev-3110	87	2	ii	ii	PROPN
inlawrev-3110	87	3	,	,	PUNCT
inlawrev-3110	87	4	supra	supra	PROPN
inlawrev-3110	87	5	note	note	NOUN
inlawrev-3110	87	6	1	1	NUM
inlawrev-3110	87	7	1	1	NUM
inlawrev-3110	87	8	,	,	PUNCT
inlawrev-3110	87	9	at	at	ADP
inlawrev-3110	87	10	640	640	NUM
inlawrev-3110	87	11	.	.	PUNCT
inlawrev-3110	87	12	17	17	NUM
inlawrev-3110	87	13	.	.	PUNCT
inlawrev-3110	88	1	i	i	PRON
inlawrev-3110	88	2	d.	d.	PROPN
inlawrev-3110	88	3	18	18	NUM
inlawrev-3110	88	4	.	.	PUNCT
inlawrev-3110	89	1	judson	judson	PROPN
inlawrev-3110	89	2	a.	a.	PROPN
inlawrev-3110	89	3	crane	crane	PROPN
inlawrev-3110	89	4	,	,	PUNCT
inlawrev-3110	89	5	the	the	DET
inlawrev-3110	89	6	uniform	uniform	PROPN
inlawrev-3110	89	7	partnership	partnership	PROPN
inlawrev-3110	89	8	act	act	PROPN
inlawrev-3110	89	9	and	and	CCONJ
inlawrev-3110	89	10	legal	legal	ADJ
inlawrev-3110	89	11	persons	person	NOUN
inlawrev-3110	89	12	,	,	PUNCT
inlawrev-3110	89	13	29	29	NUM
inlawrev-3110	89	14	harv	harv	NOUN
inlawrev-3110	89	15	.	.	PUNCT
inlawrev-3110	90	1	l.	l.	PROPN
inlawrev-3110	90	2	rev	rev	PROPN
inlawrev-3110	90	3	.	.	PROPN
inlawrev-3110	90	4	838	838	NUM
inlawrev-3110	90	5	,	,	PUNCT
inlawrev-3110	90	6	850	850	NUM
inlawrev-3110	90	7	(	(	PUNCT
inlawrev-3110	90	8	1915	1915	NUM
inlawrev-3110	90	9	)	)	PUNCT
inlawrev-3110	91	1	[	[	X
inlawrev-3110	91	2	hereinafter	hereinafter	NOUN
inlawrev-3110	91	3	crane	crane	NOUN
inlawrev-3110	91	4	ii	ii	PROPN
inlawrev-3110	91	5	]	]	PUNCT
inlawrev-3110	91	6	.	.	PUNCT
inlawrev-3110	92	1	19	19	NUM
inlawrev-3110	92	2	.	.	X
inlawrev-3110	92	3	lewis	lewis	PROPN
inlawrev-3110	92	4	i	i	PROPN
inlawrev-3110	92	5	,	,	PUNCT
inlawrev-3110	92	6	supra	supra	PROPN
inlawrev-3110	92	7	note	note	PROPN
inlawrev-3110	92	8	10	10	NUM
inlawrev-3110	92	9	,	,	PUNCT
inlawrev-3110	92	10	at	at	ADP
inlawrev-3110	92	11	162	162	NUM
inlawrev-3110	92	12	.	.	PUNCT
inlawrev-3110	93	1	20	20	NUM
inlawrev-3110	93	2	.	.	PUNCT
inlawrev-3110	94	1	lewis	lewis	PROPN
inlawrev-3110	94	2	i	i	PRON
inlawrev-3110	94	3	,	,	PUNCT
inlawrev-3110	94	4	supra	supra	PROPN
inlawrev-3110	94	5	note	note	PROPN
inlawrev-3110	94	6	10	10	NUM
inlawrev-3110	94	7	,	,	PUNCT
inlawrev-3110	94	8	at	at	ADP
inlawrev-3110	94	9	166	166	NUM
inlawrev-3110	94	10	.	.	PUNCT
inlawrev-3110	94	11	24	24	NUM
inlawrev-3110	94	12	indiana	indiana	PROPN
inlawrev-3110	94	13	law	law	PROPN
inlawrev-3110	94	14	review	review	NOUN
inlawrev-3110	94	15	[	[	X
inlawrev-3110	94	16	vol	vol	NOUN
inlawrev-3110	94	17	.	.	PUNCT
inlawrev-3110	95	1	28:21	28:21	NUM
inlawrev-3110	95	2	lewis	lewis	PROPN
inlawrev-3110	95	3	'	'	PART
inlawrev-3110	95	4	second	second	ADJ
inlawrev-3110	95	5	objection	objection	NOUN
inlawrev-3110	95	6	to	to	ADP
inlawrev-3110	95	7	the	the	DET
inlawrev-3110	95	8	entity	entity	NOUN
inlawrev-3110	95	9	theory	theory	NOUN
inlawrev-3110	95	10	was	be	AUX
inlawrev-3110	95	11	that	that	SCONJ
inlawrev-3110	95	12	it	it	PRON
inlawrev-3110	95	13	required	require	VERB
inlawrev-3110	95	14	some	some	DET
inlawrev-3110	95	15	efficient	efficient	ADJ
inlawrev-3110	95	16	system	system	NOUN
inlawrev-3110	95	17	ofregistration	ofregistration	NOUN
inlawrev-3110	95	18	.	.	PUNCT
inlawrev-3110	96	1	it	it	PRON
inlawrev-3110	96	2	is	be	AUX
inlawrev-3110	96	3	possible	possible	ADJ
inlawrev-3110	96	4	for	for	SCONJ
inlawrev-3110	96	5	a	a	DET
inlawrev-3110	96	6	partnership	partnership	NOUN
inlawrev-3110	96	7	to	to	PART
inlawrev-3110	96	8	exist	exist	VERB
inlawrev-3110	96	9	even	even	ADV
inlawrev-3110	96	10	if	if	SCONJ
inlawrev-3110	96	11	the	the	DET
inlawrev-3110	96	12	principals	principal	NOUN
inlawrev-3110	96	13	are	be	AUX
inlawrev-3110	96	14	unaware	unaware	ADJ
inlawrev-3110	96	15	that	that	SCONJ
inlawrev-3110	96	16	they	they	PRON
inlawrev-3110	96	17	have	have	AUX
inlawrev-3110	96	18	in	in	ADP
inlawrev-3110	96	19	fact	fact	NOUN
inlawrev-3110	96	20	created	create	VERB
inlawrev-3110	96	21	a	a	DET
inlawrev-3110	96	22	partnership	partnership	NOUN
inlawrev-3110	96	23	.	.	PUNCT
inlawrev-3110	97	1	21	21	NUM
inlawrev-3110	97	2	consequently	consequently	ADV
inlawrev-3110	97	3	,	,	PUNCT
inlawrev-3110	97	4	such	such	ADJ
inlawrev-3110	97	5	principals	principal	NOUN
inlawrev-3110	97	6	will	will	AUX
inlawrev-3110	97	7	be	be	AUX
inlawrev-3110	97	8	unaware	unaware	ADJ
inlawrev-3110	97	9	that	that	SCONJ
inlawrev-3110	97	10	registration	registration	NOUN
inlawrev-3110	97	11	is	be	AUX
inlawrev-3110	97	12	required	require	VERB
inlawrev-3110	97	13	.	.	PUNCT
inlawrev-3110	98	1	one	one	NUM
inlawrev-3110	98	2	response	response	NOUN
inlawrev-3110	98	3	to	to	ADP
inlawrev-3110	98	4	the	the	DET
inlawrev-3110	98	5	second	second	ADJ
inlawrev-3110	98	6	objection	objection	NOUN
inlawrev-3110	98	7	is	be	AUX
inlawrev-3110	98	8	that	that	SCONJ
inlawrev-3110	98	9	in	in	ADP
inlawrev-3110	98	10	most	most	ADJ
inlawrev-3110	98	11	states	state	NOUN
inlawrev-3110	98	12	some	some	DET
inlawrev-3110	98	13	sort	sort	NOUN
inlawrev-3110	98	14	ofregistration	ofregistration	NOUN
inlawrev-3110	98	15	is	be	AUX
inlawrev-3110	98	16	in	in	ADP
inlawrev-3110	98	17	effect	effect	NOUN
inlawrev-3110	98	18	for	for	ADP
inlawrev-3110	98	19	assumed	assume	VERB
inlawrev-3110	98	20	names	name	NOUN
inlawrev-3110	98	21	under	under	ADP
inlawrev-3110	98	22	which	which	PRON
inlawrev-3110	98	23	the	the	DET
inlawrev-3110	98	24	partnership	partnership	NOUN
inlawrev-3110	98	25	operates,22	operates,22	PRON
inlawrev-3110	98	26	and	and	CCONJ
inlawrev-3110	98	27	this	this	DET
inlawrev-3110	98	28	system	system	NOUN
inlawrev-3110	98	29	of	of	ADP
inlawrev-3110	98	30	registration	registration	NOUN
inlawrev-3110	98	31	seems	seem	VERB
inlawrev-3110	98	32	to	to	PART
inlawrev-3110	98	33	function	function	VERB
inlawrev-3110	98	34	satisfactorily	satisfactorily	ADV
inlawrev-3110	98	35	.	.	PUNCT
inlawrev-3110	99	1	some	some	DET
inlawrev-3110	99	2	states	state	NOUN
inlawrev-3110	99	3	require	require	VERB
inlawrev-3110	99	4	all	all	DET
inlawrev-3110	99	5	partnerships	partnership	NOUN
inlawrev-3110	99	6	to	to	PART
inlawrev-3110	99	7	register	register	VERB
inlawrev-3110	99	8	.	.	PUNCT
inlawrev-3110	100	1	23	23	NUM
inlawrev-3110	100	2	did	do	AUX
inlawrev-3110	100	3	the	the	DET
inlawrev-3110	100	4	upa	upa	NOUN
inlawrev-3110	100	5	exclusively	exclusively	ADV
inlawrev-3110	100	6	adopt	adopt	VERB
inlawrev-3110	100	7	the	the	DET
inlawrev-3110	100	8	aggregate	aggregate	ADJ
inlawrev-3110	100	9	theory	theory	NOUN
inlawrev-3110	100	10	,	,	PUNCT
inlawrev-3110	100	11	or	or	CCONJ
inlawrev-3110	100	12	as	as	SCONJ
inlawrev-3110	100	13	crane	crane	NOUN
inlawrev-3110	100	14	suggested	suggest	VERB
inlawrev-3110	100	15	,	,	PUNCT
inlawrev-3110	100	16	did	do	AUX
inlawrev-3110	100	17	it	it	PRON
inlawrev-3110	100	18	implicitly	implicitly	ADV
inlawrev-3110	100	19	adopt	adopt	VERB
inlawrev-3110	100	20	the	the	DET
inlawrev-3110	100	21	entity	entity	NOUN
inlawrev-3110	100	22	theory	theory	NOUN
inlawrev-3110	100	23	to	to	ADP
inlawrev-3110	100	24	some	some	DET
inlawrev-3110	100	25	degree	degree	NOUN
inlawrev-3110	100	26	?	?	PUNCT
inlawrev-3110	101	1	in	in	ADP
inlawrev-3110	101	2	order	order	NOUN
inlawrev-3110	101	3	to	to	PART
inlawrev-3110	101	4	avoid	avoid	VERB
inlawrev-3110	101	5	one	one	NUM
inlawrev-3110	101	6	of	of	ADP
inlawrev-3110	101	7	the	the	DET
inlawrev-3110	101	8	most	most	ADV
inlawrev-3110	101	9	unsatisfactory	unsatisfactory	ADJ
inlawrev-3110	101	10	elements	element	NOUN
inlawrev-3110	101	11	of	of	ADP
inlawrev-3110	101	12	the	the	DET
inlawrev-3110	101	13	aggregate	aggregate	ADJ
inlawrev-3110	101	14	theory	theory	NOUN
inlawrev-3110	101	15	,	,	PUNCT
inlawrev-3110	101	16	the	the	DET
inlawrev-3110	101	17	upa	upa	NOUN
inlawrev-3110	101	18	created	create	VERB
inlawrev-3110	101	19	the	the	DET
inlawrev-3110	101	20	concept	concept	NOUN
inlawrev-3110	101	21	of	of	ADP
inlawrev-3110	101	22	tenancy	tenancy	NOUN
inlawrev-3110	101	23	in	in	ADP
inlawrev-3110	101	24	partnership	partnership	NOUN
inlawrev-3110	101	25	.	.	PUNCT
inlawrev-3110	102	1	tenancy	tenancy	NOUN
inlawrev-3110	102	2	in	in	ADP
inlawrev-3110	102	3	partnership	partnership	NOUN
inlawrev-3110	102	4	provides	provide	VERB
inlawrev-3110	102	5	that	that	SCONJ
inlawrev-3110	102	6	each	each	DET
inlawrev-3110	102	7	partner	partner	NOUN
inlawrev-3110	102	8	has	have	VERB
inlawrev-3110	102	9	an	an	DET
inlawrev-3110	102	10	equal	equal	ADJ
inlawrev-3110	102	11	right	right	NOUN
inlawrev-3110	102	12	to	to	PART
inlawrev-3110	102	13	possess	possess	VERB
inlawrev-3110	102	14	partnership	partnership	NOUN
inlawrev-3110	102	15	property	property	NOUN
inlawrev-3110	102	16	for	for	ADP
inlawrev-3110	102	17	partnership	partnership	NOUN
inlawrev-3110	102	18	purposes	purpose	NOUN
inlawrev-3110	102	19	,	,	PUNCT
inlawrev-3110	102	20	but	but	CCONJ
inlawrev-3110	102	21	no	no	DET
inlawrev-3110	102	22	right	right	NOUN
inlawrev-3110	102	23	to	to	PART
inlawrev-3110	102	24	possess	possess	VERB
inlawrev-3110	102	25	the	the	DET
inlawrev-3110	102	26	property	property	NOUN
inlawrev-3110	102	27	for	for	ADP
inlawrev-3110	102	28	any	any	DET
inlawrev-3110	102	29	other	other	ADJ
inlawrev-3110	102	30	purpose	purpose	NOUN
inlawrev-3110	102	31	without	without	ADP
inlawrev-3110	102	32	the	the	DET
inlawrev-3110	102	33	consent	consent	NOUN
inlawrev-3110	102	34	ofhis	ofhis	NOUN
inlawrev-3110	102	35	partners	partner	NOUN
inlawrev-3110	102	36	.	.	PUNCT
inlawrev-3110	103	1	24	24	NUM
inlawrev-3110	103	2	each	each	DET
inlawrev-3110	103	3	partner	partner	NOUN
inlawrev-3110	103	4	's	's	PART
inlawrev-3110	103	5	interest	interest	NOUN
inlawrev-3110	103	6	in	in	ADP
inlawrev-3110	103	7	the	the	DET
inlawrev-3110	103	8	partnership	partnership	NOUN
inlawrev-3110	103	9	is	be	AUX
inlawrev-3110	103	10	limited	limit	VERB
inlawrev-3110	103	11	to	to	ADP
inlawrev-3110	103	12	a	a	DET
inlawrev-3110	103	13	share	share	NOUN
inlawrev-3110	103	14	of	of	ADP
inlawrev-3110	103	15	profits	profit	NOUN
inlawrev-3110	103	16	and	and	CCONJ
inlawrev-3110	103	17	surplus	surplus	NOUN
inlawrev-3110	103	18	.	.	PUNCT
inlawrev-3110	104	1	25	25	NUM
inlawrev-3110	104	2	none	none	NOUN
inlawrev-3110	104	3	of	of	ADP
inlawrev-3110	104	4	the	the	DET
inlawrev-3110	104	5	existing	exist	VERB
inlawrev-3110	104	6	forms	form	NOUN
inlawrev-3110	104	7	of	of	ADP
inlawrev-3110	104	8	co	co	NOUN
inlawrev-3110	104	9	-	-	NOUN
inlawrev-3110	104	10	ownership	ownership	NOUN
inlawrev-3110	104	11	adequately	adequately	ADV
inlawrev-3110	104	12	addressed	address	VERB
inlawrev-3110	104	13	the	the	DET
inlawrev-3110	104	14	problems	problem	NOUN
inlawrev-3110	104	15	of	of	ADP
inlawrev-3110	104	16	property	property	NOUN
inlawrev-3110	104	17	owned	own	VERB
inlawrev-3110	104	18	by	by	ADP
inlawrev-3110	104	19	a	a	DET
inlawrev-3110	104	20	partnership	partnership	NOUN
inlawrev-3110	104	21	.	.	PUNCT
inlawrev-3110	105	1	one	one	NUM
inlawrev-3110	105	2	infamous	infamous	ADJ
inlawrev-3110	105	3	english	english	ADJ
inlawrev-3110	105	4	case	case	NOUN
inlawrev-3110	105	5	,	,	PUNCT
inlawrev-3110	105	6	heydon	heydon	PROPN
inlawrev-3110	105	7	v.	v.	PROPN
inlawrev-3110	105	8	heydon,26	heydon,26	PROPN
inlawrev-3110	105	9	held	hold	VERB
inlawrev-3110	105	10	that	that	SCONJ
inlawrev-3110	105	11	the	the	DET
inlawrev-3110	105	12	ownership	ownership	NOUN
inlawrev-3110	105	13	by	by	ADP
inlawrev-3110	105	14	a	a	DET
inlawrev-3110	105	15	partnership	partnership	NOUN
inlawrev-3110	105	16	was	be	AUX
inlawrev-3110	105	17	a	a	DET
inlawrev-3110	105	18	joint	joint	ADJ
inlawrev-3110	105	19	tenancy	tenancy	NOUN
inlawrev-3110	105	20	which	which	PRON
inlawrev-3110	105	21	allowed	allow	VERB
inlawrev-3110	105	22	the	the	DET
inlawrev-3110	105	23	creditor	creditor	NOUN
inlawrev-3110	105	24	of	of	ADP
inlawrev-3110	105	25	a	a	DET
inlawrev-3110	105	26	separate	separate	ADJ
inlawrev-3110	105	27	partner	partner	NOUN
inlawrev-3110	105	28	to	to	PART
inlawrev-3110	105	29	levy	levy	VERB
inlawrev-3110	105	30	upon	upon	SCONJ
inlawrev-3110	105	31	partnership	partnership	NOUN
inlawrev-3110	105	32	property	property	NOUN
inlawrev-3110	105	33	.	.	PUNCT
inlawrev-3110	106	1	professor	professor	NOUN
inlawrev-3110	106	2	crane	crane	NOUN
inlawrev-3110	106	3	saw	see	VERB
inlawrev-3110	106	4	the	the	DET
inlawrev-3110	106	5	concept	concept	NOUN
inlawrev-3110	106	6	ofthe	ofthe	NOUN
inlawrev-3110	106	7	entity	entity	NOUN
inlawrev-3110	106	8	theory	theory	NOUN
inlawrev-3110	106	9	throughout	throughout	ADP
inlawrev-3110	106	10	the	the	DET
inlawrev-3110	106	11	upa	upa	NOUN
inlawrev-3110	106	12	in	in	ADP
inlawrev-3110	106	13	terms	term	NOUN
inlawrev-3110	106	14	of	of	ADP
inlawrev-3110	106	15	the	the	DET
inlawrev-3110	106	16	mere	mere	ADJ
inlawrev-3110	106	17	concept	concept	NOUN
inlawrev-3110	106	18	of	of	ADP
inlawrev-3110	106	19	"	"	PUNCT
inlawrev-3110	106	20	partnership	partnership	VERB
inlawrev-3110	106	21	property"—the	property"—the	DET
inlawrev-3110	106	22	ability	ability	NOUN
inlawrev-3110	106	23	to	to	PART
inlawrev-3110	106	24	own	own	VERB
inlawrev-3110	106	25	real	real	ADJ
inlawrev-3110	106	26	estate	estate	NOUN
inlawrev-3110	106	27	in	in	ADP
inlawrev-3110	106	28	the	the	DET
inlawrev-3110	106	29	partnership	partnership	NOUN
inlawrev-3110	106	30	name	name	NOUN
inlawrev-3110	106	31	in	in	ADP
inlawrev-3110	106	32	section	section	NOUN
inlawrev-3110	106	33	8(3	8(3	NUM
inlawrev-3110	106	34	)	)	PUNCT
inlawrev-3110	106	35	;	;	PUNCT
inlawrev-3110	106	36	the	the	DET
inlawrev-3110	106	37	duty	duty	NOUN
inlawrev-3110	106	38	to	to	PART
inlawrev-3110	106	39	contribute	contribute	VERB
inlawrev-3110	106	40	to	to	ADP
inlawrev-3110	106	41	losses	loss	NOUN
inlawrev-3110	106	42	sustained	sustain	VERB
inlawrev-3110	106	43	by	by	ADP
inlawrev-3110	106	44	the	the	DET
inlawrev-3110	106	45	partnership	partnership	NOUN
inlawrev-3110	106	46	,	,	PUNCT
inlawrev-3110	106	47	not	not	PART
inlawrev-3110	106	48	by	by	ADP
inlawrev-3110	106	49	his	his	PRON
inlawrev-3110	106	50	partners	partner	NOUN
inlawrev-3110	106	51	(	(	PUNCT
inlawrev-3110	106	52	section	section	NOUN
inlawrev-3110	106	53	18(a	18(a	NUM
inlawrev-3110	106	54	)	)	PUNCT
inlawrev-3110	106	55	)	)	PUNCT
inlawrev-3110	106	56	;	;	PUNCT
inlawrev-3110	106	57	and	and	CCONJ
inlawrev-3110	106	58	the	the	DET
inlawrev-3110	106	59	obligation	obligation	NOUN
inlawrev-3110	106	60	of	of	ADP
inlawrev-3110	106	61	the	the	DET
inlawrev-3110	106	62	partnership	partnership	NOUN
inlawrev-3110	106	63	,	,	PUNCT
inlawrev-3110	106	64	not	not	PART
inlawrev-3110	106	65	the	the	DET
inlawrev-3110	106	66	partners	partner	NOUN
inlawrev-3110	106	67	,	,	PUNCT
inlawrev-3110	106	68	to	to	PART
inlawrev-3110	106	69	indemnify	indemnify	VERB
inlawrev-3110	106	70	a	a	DET
inlawrev-3110	106	71	partner	partner	NOUN
inlawrev-3110	106	72	for	for	ADP
inlawrev-3110	106	73	certain	certain	ADJ
inlawrev-3110	106	74	expenses	expense	NOUN
inlawrev-3110	106	75	(	(	PUNCT
inlawrev-3110	106	76	section	section	NOUN
inlawrev-3110	106	77	1	1	NUM
inlawrev-3110	106	78	8(b	8(b	NUM
inlawrev-3110	106	79	)	)	PUNCT
inlawrev-3110	106	80	)	)	PUNCT
inlawrev-3110	106	81	.	.	PUNCT
inlawrev-3110	107	1	27	27	NUM
inlawrev-3110	107	2	dean	dean	PROPN
inlawrev-3110	107	3	lewis	lewis	PROPN
inlawrev-3110	107	4	'	'	PART
inlawrev-3110	107	5	reply	reply	NOUN
inlawrev-3110	107	6	to	to	ADP
inlawrev-3110	107	7	these	these	DET
inlawrev-3110	107	8	observations	observation	NOUN
inlawrev-3110	107	9	and	and	CCONJ
inlawrev-3110	107	10	to	to	ADP
inlawrev-3110	107	11	professor	professor	NOUN
inlawrev-3110	107	12	crane	crane	NOUN
inlawrev-3110	107	13	's	's	PART
inlawrev-3110	107	14	criticism	criticism	NOUN
inlawrev-3110	107	15	followed	follow	VERB
inlawrev-3110	107	16	immediately	immediately	ADV
inlawrev-3110	107	17	.	.	PUNCT
inlawrev-3110	108	1	28	28	NUM
inlawrev-3110	108	2	consequently	consequently	ADV
inlawrev-3110	108	3	,	,	PUNCT
inlawrev-3110	108	4	the	the	DET
inlawrev-3110	108	5	debate	debate	NOUN
inlawrev-3110	108	6	whether	whether	SCONJ
inlawrev-3110	108	7	the	the	DET
inlawrev-3110	108	8	committee	committee	NOUN
inlawrev-3110	108	9	to	to	ADP
inlawrev-3110	108	10	some	some	DET
inlawrev-3110	108	11	degree	degree	NOUN
inlawrev-3110	108	12	adopted	adopt	VERB
inlawrev-3110	108	13	the	the	DET
inlawrev-3110	108	14	entity	entity	NOUN
inlawrev-3110	108	15	approach	approach	NOUN
inlawrev-3110	108	16	continued.29	continued.29	NOUN
inlawrev-3110	108	17	c.	c.	PROPN
inlawrev-3110	108	18	the	the	DET
inlawrev-3110	108	19	american	american	PROPN
inlawrev-3110	108	20	barassociation	barassociation	PROPN
inlawrev-3110	108	21	recommendations	recommendation	NOUN
inlawrev-3110	108	22	in	in	ADP
inlawrev-3110	108	23	1987	1987	NUM
inlawrev-3110	108	24	,	,	PUNCT
inlawrev-3110	108	25	the	the	DET
inlawrev-3110	108	26	business	business	NOUN
inlawrev-3110	108	27	law	law	NOUN
inlawrev-3110	108	28	section	section	NOUN
inlawrev-3110	108	29	of	of	ADP
inlawrev-3110	108	30	the	the	DET
inlawrev-3110	108	31	american	american	PROPN
inlawrev-3110	108	32	bar	bar	PROPN
inlawrev-3110	108	33	association	association	NOUN
inlawrev-3110	108	34	completed	complete	VERB
inlawrev-3110	108	35	an	an	DET
inlawrev-3110	108	36	extensive	extensive	ADJ
inlawrev-3110	108	37	study	study	NOUN
inlawrev-3110	108	38	of	of	ADP
inlawrev-3110	108	39	the	the	DET
inlawrev-3110	108	40	upa	upa	NOUN
inlawrev-3110	108	41	with	with	ADP
inlawrev-3110	108	42	recommendations	recommendation	NOUN
inlawrev-3110	108	43	for	for	ADP
inlawrev-3110	108	44	change.30	change.30	NOUN
inlawrev-3110	108	45	the	the	DET
inlawrev-3110	108	46	first	first	ADJ
inlawrev-3110	108	47	section	section	NOUN
inlawrev-3110	108	48	in	in	ADP
inlawrev-3110	108	49	the	the	DET
inlawrev-3110	108	50	"	"	PUNCT
inlawrev-3110	108	51	summary	summary	NOUN
inlawrev-3110	108	52	of	of	ADP
inlawrev-3110	108	53	recommendations	recommendation	NOUN
inlawrev-3110	108	54	,	,	PUNCT
inlawrev-3110	108	55	"	"	PUNCT
inlawrev-3110	108	56	is	be	AUX
inlawrev-3110	108	57	entitled	entitle	VERB
inlawrev-3110	108	58	"	"	PUNCT
inlawrev-3110	108	59	increased	increase	VERB
inlawrev-3110	108	60	emphasis	emphasis	NOUN
inlawrev-3110	108	61	on	on	ADP
inlawrev-3110	108	62	the	the	DET
inlawrev-3110	108	63	entity	entity	NOUN
inlawrev-3110	108	64	theory	theory	NOUN
inlawrev-3110	108	65	.	.	PUNCT
inlawrev-3110	109	1	"31	"31	X
inlawrev-3110	109	2	implicit	implicit	ADJ
inlawrev-3110	109	3	in	in	ADP
inlawrev-3110	109	4	this	this	DET
inlawrev-3110	109	5	title	title	NOUN
inlawrev-3110	109	6	is	be	AUX
inlawrev-3110	109	7	the	the	DET
inlawrev-3110	109	8	idea	idea	NOUN
inlawrev-3110	109	9	that	that	SCONJ
inlawrev-3110	109	10	there	there	PRON
inlawrev-3110	109	11	was	be	VERB
inlawrev-3110	109	12	at	at	ADP
inlawrev-3110	109	13	least	least	ADJ
inlawrev-3110	109	14	some	some	PRON
inlawrev-3110	109	15	emphasis	emphasis	NOUN
inlawrev-3110	109	16	on	on	ADP
inlawrev-3110	109	17	the	the	DET
inlawrev-3110	109	18	entity	entity	NOUN
inlawrev-3110	109	19	theory	theory	NOUN
inlawrev-3110	109	20	in	in	ADP
inlawrev-3110	109	21	the	the	DET
inlawrev-3110	109	22	original	original	ADJ
inlawrev-3110	109	23	upa	upa	NOUN
inlawrev-3110	109	24	.	.	PUNCT
inlawrev-3110	110	1	areas	area	NOUN
inlawrev-3110	110	2	where	where	SCONJ
inlawrev-3110	110	3	such	such	ADJ
inlawrev-3110	110	4	increased	increase	VERB
inlawrev-3110	110	5	emphasis	emphasis	NOUN
inlawrev-3110	110	6	was	be	AUX
inlawrev-3110	110	7	recommended	recommend	VERB
inlawrev-3110	110	8	include	include	VERB
inlawrev-3110	110	9	:	:	PUNCT
inlawrev-3110	110	10	21	21	NUM
inlawrev-3110	110	11	.	.	PUNCT
inlawrev-3110	111	1	i	i	PRON
inlawrev-3110	111	2	d.	d.	PROPN
inlawrev-3110	111	3	at	at	ADP
inlawrev-3110	111	4	168	168	NUM
inlawrev-3110	111	5	.	.	PUNCT
inlawrev-3110	112	1	22	22	NUM
inlawrev-3110	112	2	.	.	PUNCT
inlawrev-3110	113	1	59a	59a	PRON
inlawrev-3110	113	2	am	be	AUX
inlawrev-3110	113	3	.	.	PUNCT
inlawrev-3110	114	1	jur	jur	PROPN
inlawrev-3110	114	2	.	.	PUNCT
inlawrev-3110	114	3	2d	2d	PROPN
inlawrev-3110	114	4	partnership	partnership	PROPN
inlawrev-3110	114	5	§	§	PROPN
inlawrev-3110	114	6	64	64	NUM
inlawrev-3110	114	7	(	(	PUNCT
inlawrev-3110	114	8	1987	1987	NUM
inlawrev-3110	114	9	)	)	PUNCT
inlawrev-3110	114	10	.	.	PUNCT
inlawrev-3110	115	1	23	23	NUM
inlawrev-3110	115	2	.	.	PUNCT
inlawrev-3110	116	1	i	i	PRON
inlawrev-3110	116	2	d.	d.	PROPN
inlawrev-3110	116	3	§	§	PROPN
inlawrev-3110	116	4	70	70	NUM
inlawrev-3110	116	5	.	.	PUNCT
inlawrev-3110	116	6	24	24	NUM
inlawrev-3110	116	7	.	.	PUNCT
inlawrev-3110	117	1	upa	upa	PROPN
inlawrev-3110	117	2	§	§	PROPN
inlawrev-3110	117	3	25	25	NUM
inlawrev-3110	117	4	.	.	PUNCT
inlawrev-3110	117	5	25	25	NUM
inlawrev-3110	117	6	.	.	PUNCT
inlawrev-3110	118	1	upa	upa	PROPN
inlawrev-3110	118	2	§	§	PROPN
inlawrev-3110	118	3	26	26	NUM
inlawrev-3110	118	4	.	.	NOUN
inlawrev-3110	118	5	26	26	NUM
inlawrev-3110	118	6	.	.	X
inlawrev-3110	119	1	91	91	NUM
inlawrev-3110	120	1	eng	eng	PROPN
inlawrev-3110	120	2	.	.	PROPN
inlawrev-3110	120	3	rep	rep	PROPN
inlawrev-3110	120	4	.	.	PROPN
inlawrev-3110	120	5	340(1693	340(1693	NUM
inlawrev-3110	120	6	)	)	PUNCT
inlawrev-3110	120	7	.	.	PUNCT
inlawrev-3110	121	1	27	27	NUM
inlawrev-3110	121	2	.	.	X
inlawrev-3110	122	1	crane	crane	NOUN
inlawrev-3110	122	2	i	i	NOUN
inlawrev-3110	122	3	,	,	PUNCT
inlawrev-3110	122	4	supra	supra	PROPN
inlawrev-3110	122	5	note	note	VERB
inlawrev-3110	122	6	1	1	NUM
inlawrev-3110	122	7	0	0	NUM
inlawrev-3110	122	8	,	,	PUNCT
inlawrev-3110	122	9	at	at	ADP
inlawrev-3110	122	10	770	770	NUM
inlawrev-3110	122	11	-	-	SYM
inlawrev-3110	122	12	7	7	NUM
inlawrev-3110	122	13	1	1	NUM
inlawrev-3110	122	14	.	.	PUNCT
inlawrev-3110	123	1	28	28	NUM
inlawrev-3110	123	2	.	.	PUNCT
inlawrev-3110	124	1	see	see	VERB
inlawrev-3110	124	2	lewis	lewis	PROPN
inlawrev-3110	124	3	ii	ii	PROPN
inlawrev-3110	124	4	,	,	PUNCT
inlawrev-3110	124	5	supra	supra	PROPN
inlawrev-3110	124	6	note	note	NOUN
inlawrev-3110	124	7	1	1	NUM
inlawrev-3110	124	8	1	1	NUM
inlawrev-3110	124	9	.	.	PUNCT
inlawrev-3110	124	10	29	29	NUM
inlawrev-3110	124	11	.	.	PUNCT
inlawrev-3110	125	1	see	see	VERB
inlawrev-3110	125	2	jensen	jensen	PROPN
inlawrev-3110	125	3	,	,	PUNCT
inlawrev-3110	125	4	supra	supra	PROPN
inlawrev-3110	125	5	note	note	NOUN
inlawrev-3110	125	6	10	10	NUM
inlawrev-3110	125	7	.	.	PUNCT
inlawrev-3110	125	8	30	30	NUM
inlawrev-3110	125	9	.	.	PUNCT
inlawrev-3110	126	1	upa	upa	PROPN
inlawrev-3110	126	2	subcommittee	subcommittee	NOUN
inlawrev-3110	126	3	(	(	PUNCT
inlawrev-3110	126	4	harry	harry	PROPN
inlawrev-3110	126	5	j.	j.	PROPN
inlawrev-3110	126	6	haynsworth	haynsworth	PROPN
inlawrev-3110	126	7	iv	iv	PROPN
inlawrev-3110	126	8	,	,	PUNCT
inlawrev-3110	126	9	chairman	chairman	NOUN
inlawrev-3110	126	10	)	)	PUNCT
inlawrev-3110	126	11	of	of	ADP
inlawrev-3110	126	12	the	the	DET
inlawrev-3110	126	13	committee	committee	NOUN
inlawrev-3110	126	14	on	on	ADP
inlawrev-3110	126	15	partnerships	partnership	NOUN
inlawrev-3110	126	16	and	and	CCONJ
inlawrev-3110	126	17	unincorporated	unincorporated	ADJ
inlawrev-3110	126	18	business	business	NOUN
inlawrev-3110	126	19	organizations	organization	NOUN
inlawrev-3110	126	20	,	,	PUNCT
inlawrev-3110	126	21	should	should	AUX
inlawrev-3110	126	22	the	the	DET
inlawrev-3110	126	23	uniform	uniform	PROPN
inlawrev-3110	126	24	partnership	partnership	PROPN
inlawrev-3110	126	25	act	act	NOUN
inlawrev-3110	126	26	be	be	AUX
inlawrev-3110	126	27	revised	revise	VERB
inlawrev-3110	126	28	?	?	PUNCT
inlawrev-3110	126	29	,	,	PUNCT
inlawrev-3110	127	1	43	43	NUM
inlawrev-3110	127	2	bus	bus	NOUN
inlawrev-3110	127	3	.	.	PUNCT
inlawrev-3110	127	4	law	law	NOUN
inlawrev-3110	127	5	.	.	PUNCT
inlawrev-3110	128	1	121	121	NUM
inlawrev-3110	128	2	(	(	PUNCT
inlawrev-3110	128	3	1987	1987	NUM
inlawrev-3110	128	4	)	)	PUNCT
inlawrev-3110	128	5	.	.	PUNCT
inlawrev-3110	129	1	31	31	NUM
inlawrev-3110	129	2	.	.	PUNCT
inlawrev-3110	130	1	i	i	PRON
inlawrev-3110	130	2	d.	d.	PROPN
inlawrev-3110	130	3	at	at	ADP
inlawrev-3110	130	4	124	124	NUM
inlawrev-3110	130	5	.	.	PUNCT
inlawrev-3110	130	6	1	1	NUM
inlawrev-3110	130	7	994	994	NUM
inlawrev-3110	130	8	]	]	PUNCT
inlawrev-3110	130	9	partners	partner	NOUN
inlawrev-3110	130	10	as	as	ADP
inlawrev-3110	130	11	common	common	ADJ
inlawrev-3110	130	12	law	law	NOUN
inlawrev-3110	130	13	employees	employee	NOUN
inlawrev-3110	130	14	25	25	NUM
inlawrev-3110	130	15	limitation	limitation	NOUN
inlawrev-3110	130	16	of	of	ADP
inlawrev-3110	130	17	a	a	DET
inlawrev-3110	130	18	partner	partner	NOUN
inlawrev-3110	130	19	's	's	PART
inlawrev-3110	130	20	rights	right	NOUN
inlawrev-3110	130	21	in	in	ADP
inlawrev-3110	130	22	specific	specific	ADJ
inlawrev-3110	130	23	partnership	partnership	NOUN
inlawrev-3110	130	24	property	property	NOUN
inlawrev-3110	130	25	to	to	ADP
inlawrev-3110	130	26	the	the	DET
inlawrev-3110	130	27	right	right	NOUN
inlawrev-3110	130	28	to	to	PART
inlawrev-3110	130	29	use	use	VERB
inlawrev-3110	130	30	such	such	ADJ
inlawrev-3110	130	31	property	property	NOUN
inlawrev-3110	130	32	in	in	ADP
inlawrev-3110	130	33	the	the	DET
inlawrev-3110	130	34	conduct	conduct	NOUN
inlawrev-3110	130	35	of	of	ADP
inlawrev-3110	130	36	the	the	DET
inlawrev-3110	130	37	partnership	partnership	NOUN
inlawrev-3110	130	38	business	business	NOUN
inlawrev-3110	130	39	;	;	PUNCT
inlawrev-3110	130	40	a	a	DET
inlawrev-3110	130	41	requirement	requirement	NOUN
inlawrev-3110	130	42	that	that	SCONJ
inlawrev-3110	130	43	a	a	DET
inlawrev-3110	130	44	short	short	ADJ
inlawrev-3110	130	45	form	form	NOUN
inlawrev-3110	130	46	must	must	AUX
inlawrev-3110	130	47	be	be	AUX
inlawrev-3110	130	48	filed	file	VERB
inlawrev-3110	130	49	for	for	ADP
inlawrev-3110	130	50	foreign	foreign	ADJ
inlawrev-3110	130	51	general	general	ADJ
inlawrev-3110	130	52	partnerships	partnership	NOUN
inlawrev-3110	130	53	doing	do	VERB
inlawrev-3110	130	54	business	business	NOUN
inlawrev-3110	130	55	in	in	ADP
inlawrev-3110	130	56	the	the	DET
inlawrev-3110	130	57	state	state	NOUN
inlawrev-3110	130	58	,	,	PUNCT
inlawrev-3110	130	59	the	the	DET
inlawrev-3110	130	60	penalty	penalty	NOUN
inlawrev-3110	130	61	for	for	ADP
inlawrev-3110	130	62	any	any	DET
inlawrev-3110	130	63	such	such	ADJ
inlawrev-3110	130	64	failure	failure	NOUN
inlawrev-3110	130	65	is	be	AUX
inlawrev-3110	130	66	the	the	DET
inlawrev-3110	130	67	inability	inability	NOUN
inlawrev-3110	130	68	to	to	PART
inlawrev-3110	130	69	enforce	enforce	VERB
inlawrev-3110	130	70	claims	claim	NOUN
inlawrev-3110	130	71	until	until	ADP
inlawrev-3110	130	72	filing	filing	NOUN
inlawrev-3110	130	73	;	;	PUNCT
inlawrev-3110	130	74	specific	specific	ADJ
inlawrev-3110	130	75	authorization	authorization	NOUN
inlawrev-3110	130	76	for	for	ADP
inlawrev-3110	130	77	a	a	DET
inlawrev-3110	130	78	partnership	partnership	NOUN
inlawrev-3110	130	79	agreement	agreement	NOUN
inlawrev-3110	130	80	to	to	PART
inlawrev-3110	130	81	contain	contain	VERB
inlawrev-3110	130	82	a	a	DET
inlawrev-3110	130	83	provision	provision	NOUN
inlawrev-3110	130	84	that	that	PRON
inlawrev-3110	130	85	prevents	prevent	VERB
inlawrev-3110	130	86	a	a	DET
inlawrev-3110	130	87	technical	technical	ADJ
inlawrev-3110	130	88	dissolution	dissolution	NOUN
inlawrev-3110	130	89	if	if	SCONJ
inlawrev-3110	130	90	the	the	DET
inlawrev-3110	130	91	remaining	remain	VERB
inlawrev-3110	130	92	partners	partner	NOUN
inlawrev-3110	130	93	agree	agree	VERB
inlawrev-3110	130	94	to	to	PART
inlawrev-3110	130	95	buy	buy	VERB
inlawrev-3110	130	96	out	out	ADP
inlawrev-3110	130	97	the	the	DET
inlawrev-3110	130	98	interest	interest	NOUN
inlawrev-3110	130	99	of	of	ADP
inlawrev-3110	130	100	a	a	DET
inlawrev-3110	130	101	withdrawing	withdraw	VERB
inlawrev-3110	130	102	partner	partner	NOUN
inlawrev-3110	130	103	;	;	PUNCT
inlawrev-3110	130	104	specific	specific	ADJ
inlawrev-3110	130	105	authorization	authorization	NOUN
inlawrev-3110	130	106	for	for	ADP
inlawrev-3110	130	107	a	a	DET
inlawrev-3110	130	108	partnership	partnership	NOUN
inlawrev-3110	130	109	to	to	PART
inlawrev-3110	130	110	sue	sue	VERB
inlawrev-3110	130	111	and	and	CCONJ
inlawrev-3110	130	112	be	be	AUX
inlawrev-3110	130	113	sued	sue	VERB
inlawrev-3110	130	114	in	in	ADP
inlawrev-3110	130	115	the	the	DET
inlawrev-3110	130	116	partnership	partnership	NOUN
inlawrev-3110	130	117	name	name	NOUN
inlawrev-3110	130	118	;	;	PUNCT
inlawrev-3110	130	119	clarification	clarification	NOUN
inlawrev-3110	130	120	that	that	SCONJ
inlawrev-3110	130	121	a	a	DET
inlawrev-3110	130	122	partner	partner	NOUN
inlawrev-3110	130	123	may	may	AUX
inlawrev-3110	130	124	be	be	AUX
inlawrev-3110	130	125	guilty	guilty	ADJ
inlawrev-3110	130	126	of	of	ADP
inlawrev-3110	130	127	embezzlement	embezzlement	NOUN
inlawrev-3110	130	128	against	against	ADP
inlawrev-3110	130	129	the	the	DET
inlawrev-3110	130	130	partnership	partnership	NOUN
inlawrev-3110	130	131	;	;	PUNCT
inlawrev-3110	130	132	and	and	CCONJ
inlawrev-3110	130	133	i	i	PRON
inlawrev-3110	130	134	a	a	DET
inlawrev-3110	130	135	requirement	requirement	NOUN
inlawrev-3110	130	136	that	that	SCONJ
inlawrev-3110	130	137	any	any	DET
inlawrev-3110	130	138	creditor	creditor	NOUN
inlawrev-3110	130	139	of	of	ADP
inlawrev-3110	130	140	the	the	DET
inlawrev-3110	130	141	partnership	partnership	NOUN
inlawrev-3110	130	142	must	must	AUX
inlawrev-3110	130	143	exhaust	exhaust	VERB
inlawrev-3110	130	144	collection	collection	NOUN
inlawrev-3110	130	145	remedies	remedy	NOUN
inlawrev-3110	130	146	against	against	ADP
inlawrev-3110	130	147	the	the	DET
inlawrev-3110	130	148	partnership	partnership	NOUN
inlawrev-3110	130	149	before	before	ADP
inlawrev-3110	130	150	seeking	seek	VERB
inlawrev-3110	130	151	to	to	PART
inlawrev-3110	130	152	enforce	enforce	VERB
inlawrev-3110	130	153	the	the	DET
inlawrev-3110	130	154	judgment	judgment	NOUN
inlawrev-3110	130	155	against	against	ADP
inlawrev-3110	130	156	the	the	DET
inlawrev-3110	130	157	individual	individual	ADJ
inlawrev-3110	130	158	assets	asset	NOUN
inlawrev-3110	130	159	of	of	ADP
inlawrev-3110	130	160	the	the	DET
inlawrev-3110	130	161	partners	partner	NOUN
inlawrev-3110	130	162	.	.	PUNCT
inlawrev-3110	131	1	32	32	NUM
inlawrev-3110	132	1	the	the	DET
inlawrev-3110	132	2	report	report	NOUN
inlawrev-3110	132	3	went	go	VERB
inlawrev-3110	132	4	so	so	ADV
inlawrev-3110	132	5	far	far	ADV
inlawrev-3110	132	6	as	as	SCONJ
inlawrev-3110	132	7	to	to	PART
inlawrev-3110	132	8	recommend	recommend	VERB
inlawrev-3110	132	9	that	that	SCONJ
inlawrev-3110	132	10	the	the	DET
inlawrev-3110	132	11	entity	entity	NOUN
inlawrev-3110	132	12	theory	theory	NOUN
inlawrev-3110	132	13	be	be	AUX
inlawrev-3110	132	14	adopted	adopt	VERB
inlawrev-3110	132	15	as	as	ADP
inlawrev-3110	132	16	a	a	DET
inlawrev-3110	132	17	general	general	ADJ
inlawrev-3110	132	18	proposition	proposition	NOUN
inlawrev-3110	132	19	and	and	CCONJ
inlawrev-3110	132	20	that	that	SCONJ
inlawrev-3110	132	21	the	the	DET
inlawrev-3110	132	22	aggregate	aggregate	ADJ
inlawrev-3110	132	23	theory	theory	NOUN
inlawrev-3110	132	24	be	be	AUX
inlawrev-3110	132	25	retained	retain	VERB
inlawrev-3110	132	26	only	only	ADV
inlawrev-3110	132	27	to	to	ADP
inlawrev-3110	132	28	the	the	DET
inlawrev-3110	132	29	extent	extent	NOUN
inlawrev-3110	132	30	necessary	necessary	ADJ
inlawrev-3110	132	31	.	.	PUNCT
inlawrev-3110	133	1	33	33	NUM
inlawrev-3110	133	2	the	the	DET
inlawrev-3110	133	3	emphasis	emphasis	NOUN
inlawrev-3110	133	4	on	on	ADP
inlawrev-3110	133	5	the	the	DET
inlawrev-3110	133	6	entity	entity	NOUN
inlawrev-3110	133	7	theory	theory	NOUN
inlawrev-3110	133	8	will	will	AUX
inlawrev-3110	133	9	help	help	VERB
inlawrev-3110	133	10	any	any	DET
inlawrev-3110	133	11	revision	revision	NOUN
inlawrev-3110	133	12	of	of	ADP
inlawrev-3110	133	13	the	the	DET
inlawrev-3110	133	14	upa	upa	NOUN
inlawrev-3110	133	15	"	"	PUNCT
inlawrev-3110	133	16	focus	focus	VERB
inlawrev-3110	133	17	on	on	ADP
inlawrev-3110	133	18	resolving	resolve	VERB
inlawrev-3110	133	19	the	the	DET
inlawrev-3110	133	20	practical	practical	ADJ
inlawrev-3110	133	21	problems	problem	NOUN
inlawrev-3110	133	22	that	that	PRON
inlawrev-3110	133	23	have	have	AUX
inlawrev-3110	133	24	arisen	arise	VERB
inlawrev-3110	133	25	under	under	ADP
inlawrev-3110	133	26	the	the	DET
inlawrev-3110	133	27	existing	exist	VERB
inlawrev-3110	133	28	statute	statute	NOUN
inlawrev-3110	133	29	.	.	PUNCT
inlawrev-3110	133	30	.	.	PUNCT
inlawrev-3110	134	1	.	.	PUNCT
inlawrev-3110	135	1	between	between	ADP
inlawrev-3110	135	2	the	the	DET
inlawrev-3110	135	3	entity	entity	NOUN
inlawrev-3110	135	4	and	and	CCONJ
inlawrev-3110	135	5	the	the	DET
inlawrev-3110	135	6	aggregate	aggregate	ADJ
inlawrev-3110	135	7	theories	theory	NOUN
inlawrev-3110	135	8	that	that	PRON
inlawrev-3110	135	9	divided	divide	VERB
inlawrev-3110	135	10	the	the	DET
inlawrev-3110	135	11	original	original	ADJ
inlawrev-3110	135	12	drafting	drafting	NOUN
inlawrev-3110	135	13	committee	committee	NOUN
inlawrev-3110	135	14	.	.	PUNCT
inlawrev-3110	135	15	"	"	PUNCT
inlawrev-3110	136	1	34	34	NUM
inlawrev-3110	136	2	d.	d.	PROPN
inlawrev-3110	136	3	the	the	DET
inlawrev-3110	136	4	revised	revise	VERB
inlawrev-3110	136	5	uniform	uniform	PROPN
inlawrev-3110	136	6	partnership	partnership	PROPN
inlawrev-3110	136	7	act	act	VERB
inlawrev-3110	136	8	the	the	DET
inlawrev-3110	136	9	national	national	ADJ
inlawrev-3110	136	10	conference	conference	NOUN
inlawrev-3110	136	11	ofcommissioners	ofcommissioner	NOUN
inlawrev-3110	136	12	on	on	ADP
inlawrev-3110	136	13	uniform	uniform	ADJ
inlawrev-3110	136	14	state	state	NOUN
inlawrev-3110	136	15	law	law	NOUN
inlawrev-3110	136	16	issued	issue	VERB
inlawrev-3110	136	17	the	the	DET
inlawrev-3110	136	18	first	first	ADJ
inlawrev-3110	136	19	draft	draft	NOUN
inlawrev-3110	136	20	oftherupa	oftherupa	NOUN
inlawrev-3110	136	21	on	on	ADP
inlawrev-3110	136	22	november	november	PROPN
inlawrev-3110	136	23	2	2	NUM
inlawrev-3110	136	24	,	,	PUNCT
inlawrev-3110	136	25	1992	1992	NUM
inlawrev-3110	136	26	,	,	PUNCT
inlawrev-3110	136	27	35	35	NUM
inlawrev-3110	136	28	the	the	DET
inlawrev-3110	136	29	second	second	ADJ
inlawrev-3110	136	30	draft	draft	NOUN
inlawrev-3110	136	31	on	on	ADP
inlawrev-3110	136	32	october	october	PROPN
inlawrev-3110	136	33	14	14	NUM
inlawrev-3110	136	34	,	,	PUNCT
inlawrev-3110	136	35	1993	1993	NUM
inlawrev-3110	136	36	,	,	PUNCT
inlawrev-3110	136	37	36	36	NUM
inlawrev-3110	136	38	and	and	CCONJ
inlawrev-3110	136	39	the	the	DET
inlawrev-3110	136	40	final	final	ADJ
inlawrev-3110	136	41	draft	draft	NOUN
inlawrev-3110	136	42	on	on	ADP
inlawrev-3110	136	43	january	january	PROPN
inlawrev-3110	136	44	18	18	NUM
inlawrev-3110	136	45	,	,	PUNCT
inlawrev-3110	136	46	1994	1994	NUM
inlawrev-3110	136	47	.	.	PUNCT
inlawrev-3110	137	1	37	37	NUM
inlawrev-3110	137	2	the	the	DET
inlawrev-3110	137	3	1994	1994	NUM
inlawrev-3110	137	4	draft	draft	NOUN
inlawrev-3110	137	5	leaves	leave	VERB
inlawrev-3110	137	6	no	no	DET
inlawrev-3110	137	7	doubt	doubt	NOUN
inlawrev-3110	137	8	as	as	ADP
inlawrev-3110	137	9	to	to	ADP
inlawrev-3110	137	10	where	where	SCONJ
inlawrev-3110	137	11	it	it	PRON
inlawrev-3110	137	12	stands	stand	VERB
inlawrev-3110	137	13	on	on	ADP
inlawrev-3110	137	14	the	the	DET
inlawrev-3110	137	15	aggregate	aggregate	NOUN
inlawrev-3110	137	16	versus	versus	ADP
inlawrev-3110	137	17	entity	entity	NOUN
inlawrev-3110	137	18	debate	debate	NOUN
inlawrev-3110	137	19	:	:	PUNCT
inlawrev-3110	137	20	"	"	PUNCT
inlawrev-3110	137	21	a	a	DET
inlawrev-3110	137	22	partnership	partnership	NOUN
inlawrev-3110	137	23	is	be	AUX
inlawrev-3110	137	24	an	an	DET
inlawrev-3110	137	25	entity	entity	NOUN
inlawrev-3110	137	26	distinct	distinct	ADJ
inlawrev-3110	137	27	from	from	ADP
inlawrev-3110	137	28	its	its	PRON
inlawrev-3110	137	29	partners	partner	NOUN
inlawrev-3110	137	30	.	.	PUNCT
inlawrev-3110	138	1	"38	"38	PUNCT
inlawrev-3110	139	1	the	the	DET
inlawrev-3110	139	2	comment	comment	NOUN
inlawrev-3110	139	3	which	which	PRON
inlawrev-3110	139	4	accompanies	accompany	VERB
inlawrev-3110	139	5	section	section	NOUN
inlawrev-3110	139	6	201	201	NUM
inlawrev-3110	139	7	does	do	AUX
inlawrev-3110	139	8	not	not	PART
inlawrev-3110	139	9	shed	shed	VERB
inlawrev-3110	139	10	light	light	NOUN
inlawrev-3110	139	11	on	on	ADP
inlawrev-3110	139	12	the	the	DET
inlawrev-3110	139	13	issue	issue	NOUN
inlawrev-3110	139	14	of	of	ADP
inlawrev-3110	139	15	whether	whether	SCONJ
inlawrev-3110	139	16	or	or	CCONJ
inlawrev-3110	139	17	not	not	PART
inlawrev-3110	139	18	a	a	DET
inlawrev-3110	139	19	partner	partner	NOUN
inlawrev-3110	139	20	can	can	AUX
inlawrev-3110	139	21	be	be	AUX
inlawrev-3110	139	22	an	an	DET
inlawrev-3110	139	23	employee	employee	NOUN
inlawrev-3110	139	24	:	:	PUNCT
inlawrev-3110	139	25	32	32	NUM
inlawrev-3110	139	26	.	.	PUNCT
inlawrev-3110	140	1	i	i	PRON
inlawrev-3110	140	2	d.	d.	PROPN
inlawrev-3110	140	3	at	at	ADP
inlawrev-3110	140	4	124	124	NUM
inlawrev-3110	140	5	-	-	SYM
inlawrev-3110	140	6	25	25	NUM
inlawrev-3110	140	7	.	.	PUNCT
inlawrev-3110	141	1	33	33	NUM
inlawrev-3110	141	2	.	.	PUNCT
inlawrev-3110	142	1	mat	mat	PROPN
inlawrev-3110	142	2	153	153	NUM
inlawrev-3110	142	3	.	.	PUNCT
inlawrev-3110	143	1	34	34	NUM
inlawrev-3110	143	2	.	.	PUNCT
inlawrev-3110	144	1	i	i	PRON
inlawrev-3110	144	2	d.	d.	PROPN
inlawrev-3110	144	3	at	at	ADP
inlawrev-3110	144	4	184	184	NUM
inlawrev-3110	144	5	.	.	PROPN
inlawrev-3110	144	6	35	35	NUM
inlawrev-3110	144	7	.	.	PUNCT
inlawrev-3110	145	1	the	the	DET
inlawrev-3110	145	2	uniform	uniform	PROPN
inlawrev-3110	145	3	partnership	partnership	PROPN
inlawrev-3110	145	4	act	act	PROPN
inlawrev-3110	145	5	(	(	PUNCT
inlawrev-3110	145	6	1993	1993	NUM
inlawrev-3110	145	7	)	)	PUNCT
inlawrev-3110	145	8	,	,	PUNCT
inlawrev-3110	145	9	supra	supra	PROPN
inlawrev-3110	145	10	note	note	PROPN
inlawrev-3110	145	11	8	8	NUM
inlawrev-3110	145	12	,	,	PUNCT
inlawrev-3110	145	13	superseded	supersede	VERB
inlawrev-3110	145	14	the	the	DET
inlawrev-3110	145	15	1992	1992	NUM
inlawrev-3110	145	16	version	version	NOUN
inlawrev-3110	145	17	.	.	PUNCT
inlawrev-3110	146	1	rupa	rupa	NOUN
inlawrev-3110	146	2	historical	historical	ADJ
inlawrev-3110	146	3	notes	note	NOUN
inlawrev-3110	146	4	.	.	PUNCT
inlawrev-3110	147	1	36	36	NUM
inlawrev-3110	147	2	.	.	X
inlawrev-3110	148	1	rupa	rupa	NOUN
inlawrev-3110	148	2	§	§	PROPN
inlawrev-3110	148	3	§	§	PROPN
inlawrev-3110	148	4	101	101	NUM
inlawrev-3110	148	5	-	-	SYM
inlawrev-3110	148	6	1006	1006	NUM
inlawrev-3110	148	7	.	.	PUNCT
inlawrev-3110	149	1	the	the	DET
inlawrev-3110	149	2	1993	1993	NUM
inlawrev-3110	149	3	version	version	NOUN
inlawrev-3110	149	4	is	be	AUX
inlawrev-3110	149	5	reviewed	review	VERB
inlawrev-3110	149	6	by	by	ADP
inlawrev-3110	149	7	its	its	PRON
inlawrev-3110	149	8	drafters	drafter	NOUN
inlawrev-3110	149	9	and	and	CCONJ
inlawrev-3110	149	10	some	some	DET
inlawrev-3110	149	11	critics	critic	NOUN
inlawrev-3110	149	12	.	.	PUNCT
inlawrev-3110	150	1	see	see	VERB
inlawrev-3110	150	2	donald	donald	PROPN
inlawrev-3110	150	3	j.	j.	PROPN
inlawrev-3110	150	4	weidner	weidner	PROPN
inlawrev-3110	150	5	and	and	CCONJ
inlawrev-3110	150	6	john	john	PROPN
inlawrev-3110	150	7	w.	w.	PROPN
inlawrev-3110	150	8	larson	larson	PROPN
inlawrev-3110	150	9	,	,	PUNCT
inlawrev-3110	150	10	the	the	DET
inlawrev-3110	150	11	revised	revise	VERB
inlawrev-3110	150	12	uniform	uniform	PROPN
inlawrev-3110	150	13	partnership	partnership	PROPN
inlawrev-3110	150	14	act	act	PROPN
inlawrev-3110	150	15	:	:	PUNCT
inlawrev-3110	150	16	the	the	DET
inlawrev-3110	150	17	reporter	reporter	NOUN
inlawrev-3110	150	18	's	's	PART
inlawrev-3110	150	19	overview	overview	NOUN
inlawrev-3110	150	20	,	,	PUNCT
inlawrev-3110	150	21	49	49	NUM
inlawrev-3110	150	22	bus	bus	NOUN
inlawrev-3110	150	23	.	.	PUNCT
inlawrev-3110	151	1	law	law	NOUN
inlawrev-3110	151	2	.	.	PUNCT
inlawrev-3110	152	1	1	1	NUM
inlawrev-3110	152	2	(	(	PUNCT
inlawrev-3110	152	3	1993	1993	NUM
inlawrev-3110	152	4	)	)	PUNCT
inlawrev-3110	152	5	.	.	PUNCT
inlawrev-3110	153	1	37	37	NUM
inlawrev-3110	153	2	.	.	PUNCT
inlawrev-3110	153	3	uniform	uniform	PROPN
inlawrev-3110	153	4	partnership	partnership	PROPN
inlawrev-3110	153	5	act	act	PROPN
inlawrev-3110	153	6	(	(	PUNCT
inlawrev-3110	153	7	1994	1994	NUM
inlawrev-3110	153	8	)	)	PUNCT
inlawrev-3110	153	9	(	(	PUNCT
inlawrev-3110	153	10	unpublished	unpublished	ADJ
inlawrev-3110	153	11	manuscript	manuscript	NOUN
inlawrev-3110	153	12	,	,	PUNCT
inlawrev-3110	153	13	on	on	ADP
inlawrev-3110	153	14	file	file	NOUN
inlawrev-3110	153	15	with	with	ADP
inlawrev-3110	153	16	the	the	DET
inlawrev-3110	153	17	national	national	ADJ
inlawrev-3110	153	18	conference	conference	NOUN
inlawrev-3110	153	19	of	of	ADP
inlawrev-3110	153	20	commissioners	commissioner	NOUN
inlawrev-3110	153	21	on	on	ADP
inlawrev-3110	153	22	uniform	uniform	ADJ
inlawrev-3110	153	23	state	state	NOUN
inlawrev-3110	153	24	laws	law	NOUN
inlawrev-3110	153	25	,	,	PUNCT
inlawrev-3110	153	26	chicago	chicago	PROPN
inlawrev-3110	153	27	,	,	PUNCT
inlawrev-3110	153	28	illinois	illinois	PROPN
inlawrev-3110	153	29	)	)	PUNCT
inlawrev-3110	154	1	[	[	X
inlawrev-3110	154	2	hereinafter	hereinafter	NOUN
inlawrev-3110	154	3	manuscript	manuscript	NOUN
inlawrev-3110	154	4	]	]	PUNCT
inlawrev-3110	154	5	.	.	PUNCT
inlawrev-3110	155	1	38	38	NUM
inlawrev-3110	155	2	.	.	PUNCT
inlawrev-3110	156	1	manuscript	manuscript	NOUN
inlawrev-3110	156	2	§	§	PROPN
inlawrev-3110	156	3	20	20	NUM
inlawrev-3110	156	4	1	1	NUM
inlawrev-3110	156	5	.	.	PUNCT
inlawrev-3110	157	1	the	the	DET
inlawrev-3110	157	2	words	word	NOUN
inlawrev-3110	157	3	"	"	PUNCT
inlawrev-3110	157	4	distinct	distinct	ADJ
inlawrev-3110	157	5	from	from	ADP
inlawrev-3110	157	6	its	its	PRON
inlawrev-3110	157	7	partners	partner	NOUN
inlawrev-3110	157	8	"	"	PUNCT
inlawrev-3110	157	9	were	be	AUX
inlawrev-3110	157	10	added	add	VERB
inlawrev-3110	157	11	in	in	ADP
inlawrev-3110	157	12	the	the	DET
inlawrev-3110	157	13	1	1	NUM
inlawrev-3110	157	14	994	994	NUM
inlawrev-3110	157	15	draft	draft	NOUN
inlawrev-3110	157	16	and	and	CCONJ
inlawrev-3110	157	17	are	be	AUX
inlawrev-3110	157	18	not	not	PART
inlawrev-3110	157	19	part	part	NOUN
inlawrev-3110	157	20	ofthe	ofthe	ADJ
inlawrev-3110	157	21	statutes	statute	NOUN
inlawrev-3110	157	22	ofmontana	ofmontana	PROPN
inlawrev-3110	157	23	and	and	CCONJ
inlawrev-3110	157	24	wyoming	wyoming	PROPN
inlawrev-3110	157	25	,	,	PUNCT
inlawrev-3110	157	26	the	the	DET
inlawrev-3110	157	27	only	only	ADJ
inlawrev-3110	157	28	two	two	NUM
inlawrev-3110	157	29	states	state	NOUN
inlawrev-3110	157	30	which	which	PRON
inlawrev-3110	157	31	as	as	ADP
inlawrev-3110	157	32	ofthe	ofthe	NOUN
inlawrev-3110	157	33	date	date	NOUN
inlawrev-3110	157	34	ofthis	ofthis	ADJ
inlawrev-3110	157	35	publication	publication	NOUN
inlawrev-3110	157	36	have	have	AUX
inlawrev-3110	157	37	adopted	adopt	VERB
inlawrev-3110	157	38	rupa	rupa	NOUN
inlawrev-3110	157	39	.	.	PUNCT
inlawrev-3110	158	1	see	see	VERB
inlawrev-3110	158	2	infra	infra	NOUN
inlawrev-3110	158	3	note	note	VERB
inlawrev-3110	158	4	45	45	NUM
inlawrev-3110	158	5	.	.	NOUN
inlawrev-3110	158	6	26	26	NUM
inlawrev-3110	158	7	indiana	indiana	PROPN
inlawrev-3110	158	8	law	law	PROPN
inlawrev-3110	158	9	review	review	NOUN
inlawrev-3110	159	1	[	[	X
inlawrev-3110	159	2	vol	vol	NOUN
inlawrev-3110	159	3	.	.	PUNCT
inlawrev-3110	160	1	28:21	28:21	NUM
inlawrev-3110	160	2	rupa	rupa	NOUN
inlawrev-3110	160	3	embraces	embrace	VERB
inlawrev-3110	160	4	the	the	DET
inlawrev-3110	160	5	entity	entity	NOUN
inlawrev-3110	160	6	theory	theory	NOUN
inlawrev-3110	160	7	of	of	ADP
inlawrev-3110	160	8	the	the	DET
inlawrev-3110	160	9	partnership	partnership	NOUN
inlawrev-3110	160	10	.	.	PUNCT
inlawrev-3110	161	1	there	there	PRON
inlawrev-3110	161	2	has	have	AUX
inlawrev-3110	161	3	been	be	AUX
inlawrev-3110	161	4	widespread	widespread	ADJ
inlawrev-3110	161	5	criticism	criticism	NOUN
inlawrev-3110	161	6	of	of	ADP
inlawrev-3110	161	7	the	the	DET
inlawrev-3110	161	8	aggregate	aggregate	ADJ
inlawrev-3110	161	9	theory	theory	NOUN
inlawrev-3110	161	10	.	.	PUNCT
inlawrev-3110	162	1	...	...	PUNCT
inlawrev-3110	163	1	in	in	ADP
inlawrev-3110	163	2	light	light	NOUN
inlawrev-3110	163	3	of	of	ADP
inlawrev-3110	163	4	the	the	DET
inlawrev-3110	163	5	upa	upa	NOUN
inlawrev-3110	163	6	's	's	PART
inlawrev-3110	163	7	ambivalence	ambivalence	NOUN
inlawrev-3110	163	8	on	on	ADP
inlawrev-3110	163	9	the	the	DET
inlawrev-3110	163	10	nature	nature	NOUN
inlawrev-3110	163	11	of	of	ADP
inlawrev-3110	163	12	partnerships	partnership	NOUN
inlawrev-3110	163	13	,	,	PUNCT
inlawrev-3110	163	14	an	an	DET
inlawrev-3110	163	15	explicit	explicit	ADJ
inlawrev-3110	163	16	statement	statement	NOUN
inlawrev-3110	163	17	is	be	AUX
inlawrev-3110	163	18	deemed	deem	VERB
inlawrev-3110	163	19	appropriate	appropriate	ADJ
inlawrev-3110	163	20	as	as	ADP
inlawrev-3110	163	21	an	an	DET
inlawrev-3110	163	22	expression	expression	NOUN
inlawrev-3110	163	23	of	of	ADP
inlawrev-3110	163	24	the	the	DET
inlawrev-3110	163	25	increased	increase	VERB
inlawrev-3110	163	26	emphasis	emphasis	NOUN
inlawrev-3110	163	27	on	on	ADP
inlawrev-3110	163	28	the	the	DET
inlawrev-3110	163	29	entity	entity	NOUN
inlawrev-3110	163	30	theory	theory	NOUN
inlawrev-3110	163	31	.	.	PUNCT
inlawrev-3110	164	1	giving	give	VERB
inlawrev-3110	164	2	clear	clear	ADJ
inlawrev-3110	164	3	expression	expression	NOUN
inlawrev-3110	164	4	to	to	ADP
inlawrev-3110	164	5	the	the	DET
inlawrev-3110	164	6	entity	entity	NOUN
inlawrev-3110	164	7	nature	nature	NOUN
inlawrev-3110	164	8	of	of	ADP
inlawrev-3110	164	9	a	a	DET
inlawrev-3110	164	10	partnership	partnership	NOUN
inlawrev-3110	164	11	is	be	AUX
inlawrev-3110	164	12	intended	intend	VERB
inlawrev-3110	164	13	to	to	PART
inlawrev-3110	164	14	allay	allay	VERB
inlawrev-3110	164	15	previous	previous	ADJ
inlawrev-3110	164	16	concerns	concern	NOUN
inlawrev-3110	164	17	stemming	stem	VERB
inlawrev-3110	164	18	from	from	ADP
inlawrev-3110	164	19	the	the	DET
inlawrev-3110	164	20	aggregate	aggregate	ADJ
inlawrev-3110	164	21	theory	theory	NOUN
inlawrev-3110	164	22	,	,	PUNCT
inlawrev-3110	164	23	such	such	ADJ
inlawrev-3110	164	24	as	as	ADP
inlawrev-3110	164	25	the	the	DET
inlawrev-3110	164	26	necessity	necessity	NOUN
inlawrev-3110	164	27	of	of	ADP
inlawrev-3110	164	28	a	a	DET
inlawrev-3110	164	29	deed	deed	NOUN
inlawrev-3110	164	30	to	to	PART
inlawrev-3110	164	31	convey	convey	VERB
inlawrev-3110	164	32	title	title	NOUN
inlawrev-3110	164	33	from	from	ADP
inlawrev-3110	164	34	the	the	DET
inlawrev-3110	164	35	"	"	PUNCT
inlawrev-3110	164	36	old	old	ADJ
inlawrev-3110	164	37	"	"	PUNCT
inlawrev-3110	164	38	partnership	partnership	NOUN
inlawrev-3110	164	39	to	to	ADP
inlawrev-3110	164	40	the	the	DET
inlawrev-3110	164	41	"	"	PUNCT
inlawrev-3110	164	42	new	new	ADJ
inlawrev-3110	164	43	"	"	PUNCT
inlawrev-3110	164	44	partnership	partnership	NOUN
inlawrev-3110	164	45	every	every	DET
inlawrev-3110	164	46	time	time	NOUN
inlawrev-3110	164	47	there	there	PRON
inlawrev-3110	164	48	is	be	VERB
inlawrev-3110	164	49	a	a	DET
inlawrev-3110	164	50	change	change	NOUN
inlawrev-3110	164	51	of	of	ADP
inlawrev-3110	164	52	cast	cast	NOUN
inlawrev-3110	164	53	among	among	ADP
inlawrev-3110	164	54	the	the	DET
inlawrev-3110	164	55	partners	partner	NOUN
inlawrev-3110	164	56	.	.	PUNCT
inlawrev-3110	165	1	under	under	ADP
inlawrev-3110	165	2	rupa	rupa	NOUN
inlawrev-3110	165	3	,	,	PUNCT
inlawrev-3110	165	4	there	there	PRON
inlawrev-3110	165	5	is	be	VERB
inlawrev-3110	165	6	no	no	DET
inlawrev-3110	165	7	"	"	PUNCT
inlawrev-3110	165	8	new	new	ADJ
inlawrev-3110	165	9	"	"	PUNCT
inlawrev-3110	165	10	partnership	partnership	NOUN
inlawrev-3110	165	11	just	just	ADV
inlawrev-3110	165	12	because	because	SCONJ
inlawrev-3110	165	13	of	of	ADP
inlawrev-3110	165	14	membership	membership	NOUN
inlawrev-3110	165	15	changes	change	NOUN
inlawrev-3110	165	16	.	.	PUNCT
inlawrev-3110	166	1	39	39	NUM
inlawrev-3110	166	2	the	the	DET
inlawrev-3110	166	3	basis	basis	NOUN
inlawrev-3110	166	4	upon	upon	SCONJ
inlawrev-3110	166	5	which	which	PRON
inlawrev-3110	166	6	one	one	NUM
inlawrev-3110	166	7	partner	partner	NOUN
inlawrev-3110	166	8	may	may	AUX
inlawrev-3110	166	9	sue	sue	VERB
inlawrev-3110	166	10	the	the	DET
inlawrev-3110	166	11	other	other	ADJ
inlawrev-3110	166	12	partners	partner	NOUN
inlawrev-3110	166	13	or	or	CCONJ
inlawrev-3110	166	14	the	the	DET
inlawrev-3110	166	15	partnership	partnership	NOUN
inlawrev-3110	166	16	is	be	AUX
inlawrev-3110	166	17	explicitly	explicitly	ADV
inlawrev-3110	166	18	expanded	expand	VERB
inlawrev-3110	166	19	in	in	ADP
inlawrev-3110	166	20	the	the	DET
inlawrev-3110	166	21	rupa	rupa	NOUN
inlawrev-3110	166	22	:	:	PUNCT
inlawrev-3110	166	23	"	"	PUNCT
inlawrev-3110	166	24	(	(	PUNCT
inlawrev-3110	166	25	a	a	X
inlawrev-3110	166	26	)	)	PUNCT
inlawrev-3110	166	27	a	a	DET
inlawrev-3110	166	28	partnership	partnership	NOUN
inlawrev-3110	166	29	is	be	AUX
inlawrev-3110	166	30	liable	liable	ADJ
inlawrev-3110	166	31	for	for	ADP
inlawrev-3110	166	32	loss	loss	NOUN
inlawrev-3110	166	33	or	or	CCONJ
inlawrev-3110	166	34	injury	injury	NOUN
inlawrev-3110	166	35	caused	cause	VERB
inlawrev-3110	166	36	to	to	ADP
inlawrev-3110	166	37	a	a	DET
inlawrev-3110	166	38	person	person	NOUN
inlawrev-3110	166	39	,	,	PUNCT
inlawrev-3110	166	40	or	or	CCONJ
inlawrev-3110	166	41	for	for	ADP
inlawrev-3110	166	42	a	a	DET
inlawrev-3110	166	43	penalty	penalty	NOUN
inlawrev-3110	166	44	incurred	incur	VERB
inlawrev-3110	166	45	,	,	PUNCT
inlawrev-3110	166	46	as	as	ADP
inlawrev-3110	166	47	a	a	DET
inlawrev-3110	166	48	result	result	NOUN
inlawrev-3110	166	49	of	of	ADP
inlawrev-3110	166	50	a	a	DET
inlawrev-3110	166	51	wrongful	wrongful	ADJ
inlawrev-3110	166	52	act	act	NOUN
inlawrev-3110	166	53	or	or	CCONJ
inlawrev-3110	166	54	omission	omission	NOUN
inlawrev-3110	166	55	,	,	PUNCT
inlawrev-3110	166	56	or	or	CCONJ
inlawrev-3110	166	57	other	other	ADJ
inlawrev-3110	166	58	actionable	actionable	ADJ
inlawrev-3110	166	59	conduct	conduct	NOUN
inlawrev-3110	166	60	,	,	PUNCT
inlawrev-3110	166	61	of	of	ADP
inlawrev-3110	166	62	a	a	DET
inlawrev-3110	166	63	partner	partner	NOUN
inlawrev-3110	166	64	acting	act	VERB
inlawrev-3110	166	65	in	in	ADP
inlawrev-3110	166	66	the	the	DET
inlawrev-3110	166	67	ordinary	ordinary	ADJ
inlawrev-3110	166	68	course	course	NOUN
inlawrev-3110	166	69	of	of	ADP
inlawrev-3110	166	70	business	business	NOUN
inlawrev-3110	166	71	of	of	ADP
inlawrev-3110	166	72	the	the	DET
inlawrev-3110	166	73	partnership	partnership	NOUN
inlawrev-3110	166	74	or	or	CCONJ
inlawrev-3110	166	75	with	with	ADP
inlawrev-3110	166	76	authority	authority	NOUN
inlawrev-3110	166	77	of	of	ADP
inlawrev-3110	166	78	the	the	DET
inlawrev-3110	166	79	partnership	partnership	NOUN
inlawrev-3110	166	80	.	.	PUNCT
inlawrev-3110	166	81	"	"	PUNCT
inlawrev-3110	167	1	40	40	NUM
inlawrev-3110	167	2	this	this	DET
inlawrev-3110	167	3	section	section	NOUN
inlawrev-3110	167	4	is	be	AUX
inlawrev-3110	167	5	not	not	PART
inlawrev-3110	167	6	designed	design	VERB
inlawrev-3110	167	7	only	only	ADV
inlawrev-3110	167	8	to	to	PART
inlawrev-3110	167	9	apply	apply	VERB
inlawrev-3110	167	10	to	to	ADP
inlawrev-3110	167	11	third	third	ADJ
inlawrev-3110	167	12	parties	party	NOUN
inlawrev-3110	167	13	.	.	PUNCT
inlawrev-3110	168	1	the	the	DET
inlawrev-3110	168	2	comment	comment	NOUN
inlawrev-3110	168	3	ensures	ensure	VERB
inlawrev-3110	168	4	that	that	SCONJ
inlawrev-3110	168	5	a	a	DET
inlawrev-3110	168	6	partner	partner	NOUN
inlawrev-3110	168	7	can	can	AUX
inlawrev-3110	168	8	sue	sue	VERB
inlawrev-3110	168	9	the	the	DET
inlawrev-3110	168	10	entity	entity	NOUN
inlawrev-3110	168	11	partnership	partnership	NOUN
inlawrev-3110	168	12	"	"	PUNCT
inlawrev-3110	168	13	on	on	ADP
inlawrev-3110	168	14	a	a	DET
inlawrev-3110	168	15	tort	tort	NOUN
inlawrev-3110	168	16	or	or	CCONJ
inlawrev-3110	168	17	other	other	ADJ
inlawrev-3110	168	18	theory	theory	NOUN
inlawrev-3110	168	19	during	during	ADP
inlawrev-3110	168	20	the	the	DET
inlawrev-3110	168	21	term	term	NOUN
inlawrev-3110	168	22	of	of	ADP
inlawrev-3110	168	23	the	the	DET
inlawrev-3110	168	24	partnership	partnership	NOUN
inlawrev-3110	168	25	,	,	PUNCT
inlawrev-3110	168	26	rather	rather	ADV
inlawrev-3110	168	27	than	than	ADP
inlawrev-3110	168	28	being	be	AUX
inlawrev-3110	168	29	limited	limit	VERB
inlawrev-3110	168	30	to	to	ADP
inlawrev-3110	168	31	the	the	DET
inlawrev-3110	168	32	remedies	remedy	NOUN
inlawrev-3110	168	33	of	of	ADP
inlawrev-3110	168	34	dissolution	dissolution	NOUN
inlawrev-3110	168	35	and	and	CCONJ
inlawrev-3110	168	36	an	an	DET
inlawrev-3110	168	37	accounting	accounting	NOUN
inlawrev-3110	168	38	.	.	PUNCT
inlawrev-3110	168	39	"	"	PUNCT
inlawrev-3110	169	1	41	41	NUM
inlawrev-3110	169	2	section	section	NOUN
inlawrev-3110	169	3	405	405	NUM
inlawrev-3110	169	4	of	of	ADP
inlawrev-3110	169	5	the	the	DET
inlawrev-3110	169	6	1994	1994	NUM
inlawrev-3110	169	7	draft	draft	NOUN
inlawrev-3110	169	8	is	be	AUX
inlawrev-3110	169	9	even	even	ADV
inlawrev-3110	169	10	more	more	ADV
inlawrev-3110	169	11	explicit	explicit	ADJ
inlawrev-3110	169	12	:	:	PUNCT
inlawrev-3110	169	13	"	"	PUNCT
inlawrev-3110	169	14	(	(	PUNCT
inlawrev-3110	169	15	b	b	X
inlawrev-3110	169	16	)	)	PUNCT
inlawrev-3110	169	17	a	a	DET
inlawrev-3110	169	18	partner	partner	NOUN
inlawrev-3110	169	19	may	may	AUX
inlawrev-3110	169	20	maintain	maintain	VERB
inlawrev-3110	169	21	an	an	DET
inlawrev-3110	169	22	action	action	NOUN
inlawrev-3110	169	23	against	against	ADP
inlawrev-3110	169	24	the	the	DET
inlawrev-3110	169	25	partnership	partnership	NOUN
inlawrev-3110	169	26	or	or	CCONJ
inlawrev-3110	169	27	another	another	DET
inlawrev-3110	169	28	partner	partner	NOUN
inlawrev-3110	169	29	for	for	ADP
inlawrev-3110	169	30	legal	legal	ADJ
inlawrev-3110	169	31	or	or	CCONJ
inlawrev-3110	169	32	equitable	equitable	ADJ
inlawrev-3110	169	33	relief	relief	NOUN
inlawrev-3110	169	34	,	,	PUNCT
inlawrev-3110	169	35	with	with	ADP
inlawrev-3110	169	36	or	or	CCONJ
inlawrev-3110	169	37	without	without	ADP
inlawrev-3110	169	38	an	an	DET
inlawrev-3110	169	39	accounting	accounting	NOUN
inlawrev-3110	169	40	as	as	ADP
inlawrev-3110	169	41	to	to	ADP
inlawrev-3110	169	42	partnership	partnership	NOUN
inlawrev-3110	169	43	business	business	NOUN
inlawrev-3110	169	44	,	,	PUNCT
inlawrev-3110	169	45	to	to	ADP
inlawrev-3110	169	46	:	:	PUNCT
inlawrev-3110	169	47	.	.	PUNCT
inlawrev-3110	169	48	.	.	PUNCT
inlawrev-3110	169	49	.	.	PUNCT
inlawrev-3110	170	1	(	(	PUNCT
inlawrev-3110	170	2	3	3	X
inlawrev-3110	170	3	)	)	PUNCT
inlawrev-3110	170	4	enforce	enforce	VERB
inlawrev-3110	170	5	the	the	DET
inlawrev-3110	170	6	rights	right	NOUN
inlawrev-3110	170	7	and	and	CCONJ
inlawrev-3110	170	8	otherwise	otherwise	ADV
inlawrev-3110	170	9	protect	protect	VERB
inlawrev-3110	170	10	the	the	DET
inlawrev-3110	170	11	interests	interest	NOUN
inlawrev-3110	170	12	of	of	ADP
inlawrev-3110	170	13	the	the	DET
inlawrev-3110	170	14	partner	partner	NOUN
inlawrev-3110	170	15	,	,	PUNCT
inlawrev-3110	170	16	including	include	VERB
inlawrev-3110	170	17	rights	right	NOUN
inlawrev-3110	170	18	and	and	CCONJ
inlawrev-3110	170	19	interests	interest	NOUN
inlawrev-3110	170	20	arising	arise	VERB
inlawrev-3110	170	21	independently	independently	ADV
inlawrev-3110	170	22	of	of	ADP
inlawrev-3110	170	23	the	the	DET
inlawrev-3110	170	24	partnership	partnership	NOUN
inlawrev-3110	170	25	relationship	relationship	NOUN
inlawrev-3110	170	26	.	.	PUNCT
inlawrev-3110	170	27	"	"	PUNCT
inlawrev-3110	171	1	42	42	NUM
inlawrev-3110	171	2	according	accord	VERB
inlawrev-3110	171	3	to	to	ADP
inlawrev-3110	171	4	committee	committee	NOUN
inlawrev-3110	171	5	comments	comment	NOUN
inlawrev-3110	171	6	to	to	ADP
inlawrev-3110	171	7	the	the	DET
inlawrev-3110	171	8	1993	1993	NUM
inlawrev-3110	171	9	version	version	NOUN
inlawrev-3110	171	10	,	,	PUNCT
inlawrev-3110	171	11	this	this	DET
inlawrev-3110	171	12	section	section	NOUN
inlawrev-3110	171	13	allows	allow	VERB
inlawrev-3110	171	14	a	a	DET
inlawrev-3110	171	15	partner	partner	NOUN
inlawrev-3110	171	16	to	to	PART
inlawrev-3110	171	17	"	"	PUNCT
inlawrev-3110	171	18	bring	bring	VERB
inlawrev-3110	171	19	a	a	DET
inlawrev-3110	171	20	direct	direct	ADJ
inlawrev-3110	171	21	suit	suit	NOUN
inlawrev-3110	171	22	against	against	ADP
inlawrev-3110	171	23	the	the	DET
inlawrev-3110	171	24	partnership	partnership	NOUN
inlawrev-3110	171	25	or	or	CCONJ
inlawrev-3110	171	26	another	another	DET
inlawrev-3110	171	27	partner	partner	NOUN
inlawrev-3110	171	28	for	for	ADP
inlawrev-3110	171	29	almost	almost	ADV
inlawrev-3110	171	30	any	any	PRON
inlawrev-3110	171	31	cause	cause	NOUN
inlawrev-3110	171	32	of	of	ADP
inlawrev-3110	171	33	action	action	NOUN
inlawrev-3110	171	34	arising	arise	VERB
inlawrev-3110	171	35	out	out	ADP
inlawrev-3110	171	36	of	of	ADP
inlawrev-3110	171	37	the	the	DET
inlawrev-3110	171	38	conduct	conduct	NOUN
inlawrev-3110	171	39	of	of	ADP
inlawrev-3110	171	40	the	the	DET
inlawrev-3110	171	41	partnership	partnership	NOUN
inlawrev-3110	171	42	business	business	NOUN
inlawrev-3110	171	43	"	"	PUNCT
inlawrev-3110	171	44	without	without	ADP
inlawrev-3110	171	45	the	the	DET
inlawrev-3110	171	46	necessity	necessity	NOUN
inlawrev-3110	171	47	of	of	ADP
inlawrev-3110	171	48	bringing	bring	VERB
inlawrev-3110	171	49	an	an	DET
inlawrev-3110	171	50	action	action	NOUN
inlawrev-3110	171	51	for	for	ADP
inlawrev-3110	171	52	an	an	DET
inlawrev-3110	171	53	accounting	accounting	NOUN
inlawrev-3110	171	54	.	.	PUNCT
inlawrev-3110	172	1	43	43	NUM
inlawrev-3110	173	1	it	it	PRON
inlawrev-3110	173	2	is	be	AUX
inlawrev-3110	173	3	curious	curious	ADJ
inlawrev-3110	173	4	that	that	SCONJ
inlawrev-3110	173	5	the	the	DET
inlawrev-3110	173	6	rupa	rupa	NOUN
inlawrev-3110	173	7	does	do	AUX
inlawrev-3110	173	8	not	not	PART
inlawrev-3110	173	9	address	address	VERB
inlawrev-3110	173	10	the	the	DET
inlawrev-3110	173	11	issue	issue	NOUN
inlawrev-3110	173	12	of	of	ADP
inlawrev-3110	173	13	whether	whether	SCONJ
inlawrev-3110	173	14	a	a	DET
inlawrev-3110	173	15	partner	partner	NOUN
inlawrev-3110	173	16	can	can	AUX
inlawrev-3110	173	17	be	be	AUX
inlawrev-3110	173	18	an	an	DET
inlawrev-3110	173	19	employee	employee	NOUN
inlawrev-3110	173	20	because	because	SCONJ
inlawrev-3110	173	21	the	the	DET
inlawrev-3110	173	22	issue	issue	NOUN
inlawrev-3110	173	23	surfaces	surface	VERB
inlawrev-3110	173	24	in	in	ADP
inlawrev-3110	173	25	important	important	ADJ
inlawrev-3110	173	26	areas	area	NOUN
inlawrev-3110	173	27	.	.	PUNCT
inlawrev-3110	174	1	there	there	PRON
inlawrev-3110	174	2	is	be	VERB
inlawrev-3110	174	3	the	the	DET
inlawrev-3110	174	4	potential	potential	NOUN
inlawrev-3110	174	5	to	to	PART
inlawrev-3110	174	6	reverse	reverse	VERB
inlawrev-3110	174	7	the	the	DET
inlawrev-3110	174	8	current	current	ADJ
inlawrev-3110	174	9	thinking	thinking	NOUN
inlawrev-3110	174	10	ofmost	ofmost	ADJ
inlawrev-3110	174	11	courts	court	NOUN
inlawrev-3110	174	12	in	in	ADP
inlawrev-3110	174	13	the	the	DET
inlawrev-3110	174	14	areas	area	NOUN
inlawrev-3110	174	15	ofworkers	ofworker	NOUN
inlawrev-3110	174	16	'	'	PART
inlawrev-3110	174	17	compensation	compensation	NOUN
inlawrev-3110	174	18	,	,	PUNCT
inlawrev-3110	174	19	title	title	NOUN
inlawrev-3110	174	20	vii	vii	PROPN
inlawrev-3110	174	21	,	,	PUNCT
inlawrev-3110	174	22	and	and	CCONJ
inlawrev-3110	174	23	the	the	DET
inlawrev-3110	174	24	age	age	NOUN
inlawrev-3110	174	25	discrimination	discrimination	NOUN
inlawrev-3110	174	26	in	in	ADP
inlawrev-3110	174	27	employment	employment	NOUN
inlawrev-3110	174	28	act	act	NOUN
inlawrev-3110	174	29	(	(	PUNCT
inlawrev-3110	174	30	adea	adea	NOUN
inlawrev-3110	174	31	)	)	PUNCT
inlawrev-3110	174	32	.	.	PUNCT
inlawrev-3110	175	1	44	44	NUM
inlawrev-3110	175	2	all	all	DET
inlawrev-3110	175	3	existing	exist	VERB
inlawrev-3110	175	4	cases	case	NOUN
inlawrev-3110	175	5	were	be	AUX
inlawrev-3110	175	6	decided	decide	VERB
inlawrev-3110	175	7	prior	prior	ADV
inlawrev-3110	175	8	to	to	ADP
inlawrev-3110	175	9	the	the	DET
inlawrev-3110	175	10	introduction	introduction	NOUN
inlawrev-3110	175	11	of	of	ADP
inlawrev-3110	175	12	the	the	DET
inlawrev-3110	175	13	rupa	rupa	NOUN
inlawrev-3110	175	14	which	which	PRON
inlawrev-3110	175	15	,	,	PUNCT
inlawrev-3110	175	16	as	as	ADP
inlawrev-3110	175	17	of	of	ADP
inlawrev-3110	175	18	the	the	DET
inlawrev-3110	175	19	writing	writing	NOUN
inlawrev-3110	175	20	of	of	ADP
inlawrev-3110	175	21	this	this	DET
inlawrev-3110	175	22	article	article	NOUN
inlawrev-3110	175	23	,	,	PUNCT
inlawrev-3110	175	24	has	have	AUX
inlawrev-3110	175	25	been	be	AUX
inlawrev-3110	175	26	enacted	enact	VERB
inlawrev-3110	175	27	in	in	ADP
inlawrev-3110	175	28	only	only	ADV
inlawrev-3110	175	29	two	two	NUM
inlawrev-3110	175	30	states	state	NOUN
inlawrev-3110	175	31	,	,	PUNCT
inlawrev-3110	175	32	although	although	SCONJ
inlawrev-3110	175	33	it	it	PRON
inlawrev-3110	175	34	has	have	AUX
inlawrev-3110	175	35	been	be	AUX
inlawrev-3110	175	36	introduced	introduce	VERB
inlawrev-3110	175	37	in	in	ADP
inlawrev-3110	175	38	a	a	DET
inlawrev-3110	175	39	few	few	ADJ
inlawrev-3110	175	40	others	other	NOUN
inlawrev-3110	175	41	.	.	PUNCT
inlawrev-3110	176	1	45	45	NUM
inlawrev-3110	176	2	39	39	NUM
inlawrev-3110	176	3	.	.	PUNCT
inlawrev-3110	177	1	rupa	rupa	NOUN
inlawrev-3110	177	2	§	§	PROPN
inlawrev-3110	177	3	201	201	NUM
inlawrev-3110	177	4	cmt	cmt	NOUN
inlawrev-3110	177	5	.	.	PUNCT
inlawrev-3110	178	1	comments	comment	NOUN
inlawrev-3110	178	2	were	be	AUX
inlawrev-3110	178	3	not	not	PART
inlawrev-3110	178	4	changed	change	VERB
inlawrev-3110	178	5	from	from	ADP
inlawrev-3110	178	6	the	the	DET
inlawrev-3110	178	7	1993	1993	NUM
inlawrev-3110	178	8	draft	draft	NOUN
inlawrev-3110	178	9	to	to	ADP
inlawrev-3110	178	10	the	the	DET
inlawrev-3110	178	11	1994	1994	NUM
inlawrev-3110	178	12	draft	draft	NOUN
inlawrev-3110	178	13	and	and	CCONJ
inlawrev-3110	178	14	were	be	AUX
inlawrev-3110	178	15	not	not	PART
inlawrev-3110	178	16	reprinted	reprint	VERB
inlawrev-3110	178	17	in	in	ADP
inlawrev-3110	178	18	the	the	DET
inlawrev-3110	178	19	1994	1994	NUM
inlawrev-3110	178	20	draft	draft	NOUN
inlawrev-3110	178	21	.	.	PUNCT
inlawrev-3110	179	1	40	40	NUM
inlawrev-3110	179	2	.	.	X
inlawrev-3110	180	1	rupa	rupa	NOUN
inlawrev-3110	180	2	§	§	PROPN
inlawrev-3110	180	3	305	305	NUM
inlawrev-3110	180	4	.	.	PUNCT
inlawrev-3110	180	5	41	41	NUM
inlawrev-3110	180	6	.	.	PUNCT
inlawrev-3110	181	1	rupa	rupa	NOUN
inlawrev-3110	181	2	§	§	PROPN
inlawrev-3110	181	3	305	305	NUM
inlawrev-3110	181	4	cmt	cmt	NOUN
inlawrev-3110	181	5	.	.	PUNCT
inlawrev-3110	182	1	42	42	NUM
inlawrev-3110	182	2	.	.	PUNCT
inlawrev-3110	183	1	manuscript	manuscript	NOUN
inlawrev-3110	183	2	§	§	PROPN
inlawrev-3110	183	3	405	405	NUM
inlawrev-3110	183	4	.	.	PUNCT
inlawrev-3110	183	5	43	43	NUM
inlawrev-3110	183	6	.	.	PUNCT
inlawrev-3110	184	1	rupa	rupa	NOUN
inlawrev-3110	184	2	§	§	PROPN
inlawrev-3110	184	3	405	405	NUM
inlawrev-3110	184	4	cmt	cmt	NOUN
inlawrev-3110	184	5	.	.	PROPN
inlawrev-3110	185	1	2	2	NUM
inlawrev-3110	185	2	.	.	NUM
inlawrev-3110	185	3	44	44	NUM
inlawrev-3110	185	4	.	.	NOUN
inlawrev-3110	185	5	29	29	NUM
inlawrev-3110	185	6	u.s.c	u.s.c	NOUN
inlawrev-3110	185	7	.	.	PUNCT
inlawrev-3110	186	1	§	§	PROPN
inlawrev-3110	186	2	§	§	PROPN
inlawrev-3110	186	3	621	621	NUM
inlawrev-3110	186	4	-	-	SYM
inlawrev-3110	186	5	34(1985	34(1985	NUM
inlawrev-3110	186	6	)	)	PUNCT
inlawrev-3110	186	7	.	.	PUNCT
inlawrev-3110	187	1	45	45	NUM
inlawrev-3110	187	2	.	.	PUNCT
inlawrev-3110	188	1	mont	mont	PROPN
inlawrev-3110	188	2	.	.	PUNCT
inlawrev-3110	189	1	code	code	PROPN
inlawrev-3110	189	2	ann	ann	PROPN
inlawrev-3110	189	3	.	.	PUNCT
inlawrev-3110	190	1	§	§	PROPN
inlawrev-3110	190	2	35	35	NUM
inlawrev-3110	190	3	-	-	SYM
inlawrev-3110	190	4	10	10	NUM
inlawrev-3110	190	5	-	-	SYM
inlawrev-3110	190	6	101	101	NUM
inlawrev-3110	190	7	to	to	ADP
inlawrev-3110	190	8	-644	-644	PROPN
inlawrev-3110	190	9	(	(	PUNCT
inlawrev-3110	190	10	1993	1993	NUM
inlawrev-3110	190	11	)	)	PUNCT
inlawrev-3110	190	12	.	.	PUNCT
inlawrev-3110	191	1	wyo	wyo	PROPN
inlawrev-3110	191	2	.	.	PROPN
inlawrev-3110	191	3	stat	stat	PROPN
inlawrev-3110	191	4	.	.	PUNCT
inlawrev-3110	192	1	§	§	PROPN
inlawrev-3110	192	2	17	17	NUM
inlawrev-3110	192	3	-	-	SYM
inlawrev-3110	192	4	21	21	NUM
inlawrev-3110	192	5	-	-	SYM
inlawrev-3110	192	6	101	101	NUM
inlawrev-3110	192	7	to	to	PART
inlawrev-3110	192	8	-1003	-1003	PROPN
inlawrev-3110	192	9	.	.	PUNCT
inlawrev-3110	192	10	bills	bill	NOUN
inlawrev-3110	192	11	are	be	AUX
inlawrev-3110	192	12	currently	currently	ADV
inlawrev-3110	192	13	pending	pende	VERB
inlawrev-3110	192	14	in	in	ADP
inlawrev-3110	192	15	minnesota	minnesota	PROPN
inlawrev-3110	192	16	and	and	CCONJ
inlawrev-3110	192	17	virginia	virginia	PROPN
inlawrev-3110	192	18	.	.	PUNCT
inlawrev-3110	193	1	1	1	NUM
inlawrev-3110	193	2	994	994	NUM
inlawrev-3110	193	3	]	]	PUNCT
inlawrev-3110	193	4	partners	partner	NOUN
inlawrev-3110	193	5	as	as	ADP
inlawrev-3110	193	6	common	common	ADJ
inlawrev-3110	193	7	law	law	NOUN
inlawrev-3110	193	8	employees	employee	NOUN
inlawrev-3110	193	9	27	27	NUM
inlawrev-3110	193	10	ii	ii	NOUN
inlawrev-3110	193	11	.	.	PUNCT
inlawrev-3110	194	1	the	the	DET
inlawrev-3110	194	2	ramifications	ramification	NOUN
inlawrev-3110	194	3	of	of	ADP
inlawrev-3110	194	4	the	the	DET
inlawrev-3110	194	5	debate	debate	NOUN
inlawrev-3110	194	6	a.	a.	NOUN
inlawrev-3110	194	7	workers	workers	PROPN
inlawrev-3110	194	8	'	'	PART
inlawrev-3110	194	9	compensation	compensation	NOUN
inlawrev-3110	194	10	with	with	ADP
inlawrev-3110	194	11	few	few	ADJ
inlawrev-3110	194	12	exceptions	exception	NOUN
inlawrev-3110	194	13	,	,	PUNCT
inlawrev-3110	194	14	state	state	NOUN
inlawrev-3110	194	15	workers	worker	NOUN
inlawrev-3110	194	16	'	'	PART
inlawrev-3110	194	17	compensation	compensation	NOUN
inlawrev-3110	194	18	statutes	statute	NOUN
inlawrev-3110	194	19	do	do	AUX
inlawrev-3110	194	20	not	not	PART
inlawrev-3110	194	21	permit	permit	VERB
inlawrev-3110	194	22	partners	partner	NOUN
inlawrev-3110	194	23	who	who	PRON
inlawrev-3110	194	24	receive	receive	VERB
inlawrev-3110	194	25	only	only	ADV
inlawrev-3110	194	26	a	a	DET
inlawrev-3110	194	27	share	share	NOUN
inlawrev-3110	194	28	ofprofits	ofprofit	NOUN
inlawrev-3110	194	29	to	to	PART
inlawrev-3110	194	30	bring	bring	VERB
inlawrev-3110	194	31	workers	worker	NOUN
inlawrev-3110	194	32	'	'	PART
inlawrev-3110	194	33	compensation	compensation	NOUN
inlawrev-3110	194	34	claims	claim	NOUN
inlawrev-3110	194	35	against	against	ADP
inlawrev-3110	194	36	the	the	DET
inlawrev-3110	194	37	partnership	partnership	NOUN
inlawrev-3110	194	38	.	.	PUNCT
inlawrev-3110	195	1	several	several	ADJ
inlawrev-3110	195	2	states	state	NOUN
inlawrev-3110	195	3	,	,	PUNCT
inlawrev-3110	195	4	by	by	ADP
inlawrev-3110	195	5	statute	statute	NOUN
inlawrev-3110	195	6	,	,	PUNCT
inlawrev-3110	195	7	have	have	AUX
inlawrev-3110	195	8	provided	provide	VERB
inlawrev-3110	195	9	that	that	SCONJ
inlawrev-3110	195	10	partners	partner	NOUN
inlawrev-3110	195	11	who	who	PRON
inlawrev-3110	195	12	receive	receive	VERB
inlawrev-3110	195	13	set	set	VERB
inlawrev-3110	195	14	wages	wage	NOUN
inlawrev-3110	195	15	for	for	ADP
inlawrev-3110	195	16	labor	labor	NOUN
inlawrev-3110	195	17	usually	usually	ADV
inlawrev-3110	195	18	performed	perform	VERB
inlawrev-3110	195	19	by	by	ADP
inlawrev-3110	195	20	employees	employee	NOUN
inlawrev-3110	195	21	or	or	CCONJ
inlawrev-3110	195	22	for	for	ADP
inlawrev-3110	195	23	whom	whom	PRON
inlawrev-3110	195	24	workers	worker	NOUN
inlawrev-3110	195	25	'	'	PART
inlawrev-3110	195	26	compensation	compensation	NOUN
inlawrev-3110	195	27	premiums	premium	NOUN
inlawrev-3110	195	28	have	have	AUX
inlawrev-3110	195	29	been	be	AUX
inlawrev-3110	195	30	paid	pay	VERB
inlawrev-3110	195	31	are	be	AUX
inlawrev-3110	195	32	covered	cover	VERB
inlawrev-3110	195	33	by	by	ADP
inlawrev-3110	195	34	the	the	DET
inlawrev-3110	195	35	act	act	NOUN
inlawrev-3110	195	36	.	.	PUNCT
inlawrev-3110	196	1	the	the	DET
inlawrev-3110	196	2	majority	majority	NOUN
inlawrev-3110	196	3	of	of	ADP
inlawrev-3110	196	4	cases	case	NOUN
inlawrev-3110	196	5	,	,	PUNCT
inlawrev-3110	196	6	however	however	ADV
inlawrev-3110	196	7	,	,	PUNCT
inlawrev-3110	196	8	adhere	adhere	VERB
inlawrev-3110	196	9	to	to	ADP
inlawrev-3110	196	10	the	the	DET
inlawrev-3110	196	11	aggregate	aggregate	ADJ
inlawrev-3110	196	12	theory	theory	NOUN
inlawrev-3110	196	13	and	and	CCONJ
inlawrev-3110	196	14	do	do	AUX
inlawrev-3110	196	15	not	not	PART
inlawrev-3110	196	16	allow	allow	VERB
inlawrev-3110	196	17	a	a	DET
inlawrev-3110	196	18	partner	partner	NOUN
inlawrev-3110	196	19	to	to	PART
inlawrev-3110	196	20	bring	bring	VERB
inlawrev-3110	196	21	workers	worker	NOUN
inlawrev-3110	196	22	'	'	PART
inlawrev-3110	196	23	compensation	compensation	NOUN
inlawrev-3110	196	24	action	action	NOUN
inlawrev-3110	196	25	against	against	ADP
inlawrev-3110	196	26	the	the	DET
inlawrev-3110	196	27	partnership	partnership	NOUN
inlawrev-3110	196	28	.	.	PUNCT
inlawrev-3110	197	1	hays	hay	NOUN
inlawrev-3110	197	2	v.	v.	ADP
inlawrev-3110	197	3	wyoming46	wyoming46	PROPN
inlawrev-3110	197	4	is	be	AUX
inlawrev-3110	197	5	typical	typical	ADJ
inlawrev-3110	197	6	among	among	ADP
inlawrev-3110	197	7	the	the	DET
inlawrev-3110	197	8	recent	recent	ADJ
inlawrev-3110	197	9	cases	case	NOUN
inlawrev-3110	197	10	.	.	PUNCT
inlawrev-3110	198	1	martin	martin	PROPN
inlawrev-3110	198	2	hays	hays	PROPN
inlawrev-3110	198	3	,	,	PUNCT
inlawrev-3110	198	4	a	a	DET
inlawrev-3110	198	5	partner	partner	NOUN
inlawrev-3110	198	6	in	in	ADP
inlawrev-3110	198	7	hays	hays	PROPN
inlawrev-3110	198	8	transportation	transportation	PROPN
inlawrev-3110	198	9	co.	co.	PROPN
inlawrev-3110	198	10	,	,	PUNCT
inlawrev-3110	198	11	suffered	suffer	VERB
inlawrev-3110	198	12	a	a	DET
inlawrev-3110	198	13	fatal	fatal	ADJ
inlawrev-3110	198	14	head	head	NOUN
inlawrev-3110	198	15	injury	injury	NOUN
inlawrev-3110	198	16	during	during	ADP
inlawrev-3110	198	17	the	the	DET
inlawrev-3110	198	18	course	course	NOUN
inlawrev-3110	198	19	of	of	ADP
inlawrev-3110	198	20	his	his	PRON
inlawrev-3110	198	21	employment	employment	NOUN
inlawrev-3110	198	22	.	.	PUNCT
inlawrev-3110	199	1	the	the	DET
inlawrev-3110	199	2	district	district	NOUN
inlawrev-3110	199	3	court	court	NOUN
inlawrev-3110	199	4	denied	deny	VERB
inlawrev-3110	199	5	coverage	coverage	NOUN
inlawrev-3110	199	6	on	on	ADP
inlawrev-3110	199	7	the	the	DET
inlawrev-3110	199	8	ground	ground	NOUN
inlawrev-3110	199	9	that	that	SCONJ
inlawrev-3110	199	10	he	he	PRON
inlawrev-3110	199	11	was	be	AUX
inlawrev-3110	199	12	not	not	PART
inlawrev-3110	199	13	an	an	DET
inlawrev-3110	199	14	employee	employee	NOUN
inlawrev-3110	199	15	within	within	ADP
inlawrev-3110	199	16	the	the	DET
inlawrev-3110	199	17	meaning	meaning	NOUN
inlawrev-3110	199	18	of	of	ADP
inlawrev-3110	199	19	the	the	DET
inlawrev-3110	199	20	wyoming	wyoming	NOUN
inlawrev-3110	199	21	's	's	PART
inlawrev-3110	199	22	workers	worker	NOUN
inlawrev-3110	199	23	'	'	PART
inlawrev-3110	199	24	compensation	compensation	NOUN
inlawrev-3110	199	25	statute	statute	NOUN
inlawrev-3110	199	26	.	.	PUNCT
inlawrev-3110	200	1	the	the	DET
inlawrev-3110	200	2	wyoming	wyoming	PROPN
inlawrev-3110	200	3	supreme	supreme	PROPN
inlawrev-3110	200	4	court	court	PROPN
inlawrev-3110	200	5	affirmed	affirm	VERB
inlawrev-3110	200	6	the	the	DET
inlawrev-3110	200	7	district	district	NOUN
inlawrev-3110	200	8	court	court	NOUN
inlawrev-3110	200	9	and	and	CCONJ
inlawrev-3110	200	10	held	hold	VERB
inlawrev-3110	200	11	:	:	PUNCT
inlawrev-3110	200	12	the	the	DET
inlawrev-3110	200	13	plain	plain	ADJ
inlawrev-3110	200	14	and	and	CCONJ
inlawrev-3110	200	15	unambiguous	unambiguous	ADJ
inlawrev-3110	200	16	language	language	NOUN
inlawrev-3110	200	17	of	of	ADP
inlawrev-3110	200	18	§	§	NOUN
inlawrev-3110	200	19	2712	2712	NUM
inlawrev-3110	200	20	-	-	SYM
inlawrev-3110	200	21	1	1	NUM
inlawrev-3110	200	22	02(a)(viii	02(a)(viii	NUM
inlawrev-3110	200	23	)	)	PUNCT
inlawrev-3110	200	24	mandates	mandate	VERB
inlawrev-3110	200	25	the	the	DET
inlawrev-3110	200	26	conclusion	conclusion	NOUN
inlawrev-3110	200	27	that	that	SCONJ
inlawrev-3110	200	28	partners	partner	NOUN
inlawrev-3110	200	29	could	could	AUX
inlawrev-3110	200	30	not	not	PART
inlawrev-3110	200	31	receive	receive	VERB
inlawrev-3110	200	32	benefits	benefit	NOUN
inlawrev-3110	200	33	as	as	ADP
inlawrev-3110	200	34	"	"	PUNCT
inlawrev-3110	200	35	employees	employee	NOUN
inlawrev-3110	200	36	"	"	PUNCT
inlawrev-3110	200	37	under	under	ADP
inlawrev-3110	200	38	the	the	DET
inlawrev-3110	200	39	act	act	NOUN
inlawrev-3110	200	40	.	.	PUNCT
inlawrev-3110	201	1	the	the	DET
inlawrev-3110	201	2	language	language	NOUN
inlawrev-3110	201	3	specifically	specifically	ADV
inlawrev-3110	201	4	defined	define	VERB
inlawrev-3110	201	5	an	an	DET
inlawrev-3110	201	6	"	"	PUNCT
inlawrev-3110	201	7	employee	employee	NOUN
inlawrev-3110	201	8	"	"	PUNCT
inlawrev-3110	201	9	as	as	ADP
inlawrev-3110	201	10	one	one	NUM
inlawrev-3110	201	11	who	who	PRON
inlawrev-3110	201	12	had	have	AUX
inlawrev-3110	201	13	"	"	PUNCT
inlawrev-3110	201	14	entered	enter	VERB
inlawrev-3110	201	15	into	into	ADP
inlawrev-3110	201	16	the	the	DET
inlawrev-3110	201	17	employment	employment	NOUN
inlawrev-3110	201	18	of	of	ADP
inlawrev-3110	201	19	or	or	CCONJ
inlawrev-3110	201	20	works	work	VERB
inlawrev-3110	201	21	under	under	ADP
inlawrev-3110	201	22	contract	contract	NOUN
inlawrev-3110	201	23	of	of	ADP
inlawrev-3110	201	24	services	service	NOUN
inlawrev-3110	201	25	or	or	CCONJ
inlawrev-3110	201	26	apprenticeship	apprenticeship	NOUN
inlawrev-3110	201	27	with	with	ADP
inlawrev-3110	201	28	an	an	DET
inlawrev-3110	201	29	employer	employer	NOUN
inlawrev-3110	201	30	.	.	PUNCT
inlawrev-3110	201	31	"	"	PUNCT
inlawrev-3110	202	1	to	to	PART
inlawrev-3110	202	2	accept	accept	VERB
inlawrev-3110	202	3	appellant	appellant	NOUN
inlawrev-3110	202	4	's	's	PART
inlawrev-3110	202	5	argument	argument	NOUN
inlawrev-3110	202	6	that	that	SCONJ
inlawrev-3110	202	7	a	a	DET
inlawrev-3110	202	8	partner	partner	NOUN
inlawrev-3110	202	9	was	be	AUX
inlawrev-3110	202	10	an	an	DET
inlawrev-3110	202	11	employee	employee	NOUN
inlawrev-3110	202	12	under	under	ADP
inlawrev-3110	202	13	the	the	DET
inlawrev-3110	202	14	act	act	NOUN
inlawrev-3110	202	15	would	would	AUX
inlawrev-3110	202	16	be	be	AUX
inlawrev-3110	202	17	to	to	PART
inlawrev-3110	202	18	ignore	ignore	VERB
inlawrev-3110	202	19	the	the	DET
inlawrev-3110	202	20	plain	plain	ADJ
inlawrev-3110	202	21	language	language	NOUN
inlawrev-3110	202	22	of	of	ADP
inlawrev-3110	202	23	§	§	NOUN
inlawrev-3110	202	24	271	271	NUM
inlawrev-3110	202	25	21	21	NUM
inlawrev-3110	202	26	02(a)(viii	02(a)(viii	NUM
inlawrev-3110	202	27	)	)	PUNCT
inlawrev-3110	202	28	and	and	CCONJ
inlawrev-3110	202	29	the	the	DET
inlawrev-3110	202	30	legal	legal	ADJ
inlawrev-3110	202	31	characteristics	characteristic	NOUN
inlawrev-3110	202	32	of	of	ADP
inlawrev-3110	202	33	a	a	DET
inlawrev-3110	202	34	partner	partner	NOUN
inlawrev-3110	202	35	.	.	PUNCT
inlawrev-3110	203	1	the	the	DET
inlawrev-3110	203	2	language	language	NOUN
inlawrev-3110	203	3	of	of	ADP
inlawrev-3110	203	4	the	the	DET
inlawrev-3110	203	5	statute	statute	NOUN
inlawrev-3110	203	6	clearly	clearly	ADV
inlawrev-3110	203	7	anticipated	anticipate	VERB
inlawrev-3110	203	8	that	that	SCONJ
inlawrev-3110	203	9	an	an	DET
inlawrev-3110	203	10	employer	employer	NOUN
inlawrev-3110	203	11	and	and	CCONJ
inlawrev-3110	203	12	employee	employee	NOUN
inlawrev-3110	203	13	would	would	AUX
inlawrev-3110	203	14	be	be	AUX
inlawrev-3110	203	15	separate	separate	ADJ
inlawrev-3110	203	16	legal	legal	ADJ
inlawrev-3110	203	17	entities	entity	NOUN
inlawrev-3110	203	18	.	.	PUNCT
inlawrev-3110	204	1	thus	thus	ADV
inlawrev-3110	204	2	,	,	PUNCT
inlawrev-3110	204	3	a	a	DET
inlawrev-3110	204	4	partneremployer	partneremployer	NOUN
inlawrev-3110	204	5	could	could	AUX
inlawrev-3110	204	6	not	not	PART
inlawrev-3110	204	7	be	be	AUX
inlawrev-3110	204	8	included	include	VERB
inlawrev-3110	204	9	in	in	ADP
inlawrev-3110	204	10	the	the	DET
inlawrev-3110	204	11	language	language	NOUN
inlawrev-3110	204	12	of	of	ADP
inlawrev-3110	204	13	the	the	DET
inlawrev-3110	204	14	statute	statute	NOUN
inlawrev-3110	204	15	as	as	ADP
inlawrev-3110	204	16	one	one	NUM
inlawrev-3110	204	17	covered	cover	VERB
inlawrev-3110	204	18	under	under	ADP
inlawrev-3110	204	19	the	the	DET
inlawrev-3110	204	20	act	act	NOUN
inlawrev-3110	204	21	,	,	PUNCT
inlawrev-3110	204	22	as	as	SCONJ
inlawrev-3110	204	23	the	the	DET
inlawrev-3110	204	24	act	act	NOUN
inlawrev-3110	204	25	was	be	AUX
inlawrev-3110	204	26	intended	intend	VERB
inlawrev-3110	204	27	to	to	PART
inlawrev-3110	204	28	cover	cover	VERB
inlawrev-3110	204	29	employees	employee	NOUN
inlawrev-3110	204	30	only	only	ADV
inlawrev-3110	204	31	.	.	PUNCT
inlawrev-3110	205	1	47	47	NUM
inlawrev-3110	205	2	onejudge	onejudge	NOUN
inlawrev-3110	205	3	concurred	concur	VERB
inlawrev-3110	205	4	solely	solely	ADV
inlawrev-3110	205	5	on	on	ADP
inlawrev-3110	205	6	the	the	DET
inlawrev-3110	205	7	basis	basis	NOUN
inlawrev-3110	205	8	that	that	SCONJ
inlawrev-3110	205	9	workers	worker	NOUN
inlawrev-3110	205	10	'	'	PART
inlawrev-3110	205	11	compensation	compensation	NOUN
inlawrev-3110	205	12	premium	premium	NOUN
inlawrev-3110	205	13	payments	payment	NOUN
inlawrev-3110	205	14	had	have	AUX
inlawrev-3110	205	15	not	not	PART
inlawrev-3110	205	16	been	be	AUX
inlawrev-3110	205	17	paid	pay	VERB
inlawrev-3110	205	18	on	on	ADP
inlawrev-3110	205	19	behalf	behalf	NOUN
inlawrev-3110	205	20	of	of	ADP
inlawrev-3110	205	21	the	the	DET
inlawrev-3110	205	22	partner	partner	NOUN
inlawrev-3110	205	23	.	.	PUNCT
inlawrev-3110	206	1	thus	thus	ADV
inlawrev-3110	206	2	,	,	PUNCT
inlawrev-3110	206	3	there	there	PRON
inlawrev-3110	206	4	was	be	VERB
inlawrev-3110	206	5	no	no	DET
inlawrev-3110	206	6	need	need	NOUN
inlawrev-3110	206	7	to	to	PART
inlawrev-3110	206	8	establish	establish	VERB
inlawrev-3110	206	9	an	an	DET
inlawrev-3110	206	10	employer	employer	NOUN
inlawrev-3110	206	11	/	/	SYM
inlawrev-3110	206	12	employee	employee	NOUN
inlawrev-3110	206	13	relationship	relationship	NOUN
inlawrev-3110	206	14	.	.	PUNCT
inlawrev-3110	207	1	however	however	ADV
inlawrev-3110	207	2	,	,	PUNCT
inlawrev-3110	207	3	the	the	DET
inlawrev-3110	207	4	judge	judge	NOUN
inlawrev-3110	207	5	indicated	indicate	VERB
inlawrev-3110	207	6	that	that	SCONJ
inlawrev-3110	207	7	he	he	PRON
inlawrev-3110	207	8	would	would	AUX
inlawrev-3110	207	9	certainly	certainly	ADV
inlawrev-3110	207	10	be	be	AUX
inlawrev-3110	207	11	open	open	ADJ
inlawrev-3110	207	12	to	to	ADP
inlawrev-3110	207	13	reviewing	review	VERB
inlawrev-3110	207	14	the	the	DET
inlawrev-3110	207	15	broader	broad	ADJ
inlawrev-3110	207	16	issue	issue	NOUN
inlawrev-3110	207	17	presented	present	VERB
inlawrev-3110	207	18	if	if	SCONJ
inlawrev-3110	207	19	a	a	DET
inlawrev-3110	207	20	"	"	PUNCT
inlawrev-3110	207	21	claimant	claimant	ADJ
inlawrev-3110	207	22	partner	partner	NOUN
inlawrev-3110	207	23	who	who	PRON
inlawrev-3110	207	24	,	,	PUNCT
inlawrev-3110	207	25	having	having	AUX
inlawrev-3110	207	26	been	be	AUX
inlawrev-3110	207	27	listed	list	VERB
inlawrev-3110	207	28	for	for	ADP
inlawrev-3110	207	29	coverage	coverage	NOUN
inlawrev-3110	207	30	with	with	ADP
inlawrev-3110	207	31	premium	premium	NOUN
inlawrev-3110	207	32	paid	pay	VERB
inlawrev-3110	207	33	,	,	PUNCT
inlawrev-3110	207	34	sustains	sustain	VERB
inlawrev-3110	207	35	a	a	DET
inlawrev-3110	207	36	job	job	NOUN
inlawrev-3110	207	37	related	relate	VERB
inlawrev-3110	207	38	injury	injury	NOUN
inlawrev-3110	207	39	.	.	PUNCT
inlawrev-3110	207	40	"	"	PUNCT
inlawrev-3110	208	1	48	48	NUM
inlawrev-3110	208	2	it	it	PRON
inlawrev-3110	208	3	will	will	AUX
inlawrev-3110	208	4	be	be	AUX
inlawrev-3110	208	5	interesting	interesting	ADJ
inlawrev-3110	208	6	to	to	PART
inlawrev-3110	208	7	see	see	VERB
inlawrev-3110	208	8	the	the	DET
inlawrev-3110	208	9	effect	effect	NOUN
inlawrev-3110	208	10	of	of	ADP
inlawrev-3110	208	11	rupa	rupa	NOUN
inlawrev-3110	208	12	in	in	ADP
inlawrev-3110	208	13	view	view	NOUN
inlawrev-3110	208	14	of	of	ADP
inlawrev-3110	208	15	the	the	DET
inlawrev-3110	208	16	court	court	NOUN
inlawrev-3110	208	17	's	's	PART
inlawrev-3110	208	18	reference	reference	NOUN
inlawrev-3110	208	19	to	to	ADP
inlawrev-3110	208	20	"	"	PUNCT
inlawrev-3110	208	21	separate	separate	VERB
inlawrev-3110	208	22	legal	legal	ADJ
inlawrev-3110	208	23	entities	entity	NOUN
inlawrev-3110	208	24	.	.	PUNCT
inlawrev-3110	208	25	"	"	PUNCT
inlawrev-3110	209	1	wyoming	wyoming	NOUN
inlawrev-3110	209	2	is	be	AUX
inlawrev-3110	209	3	one	one	NUM
inlawrev-3110	209	4	of	of	ADP
inlawrev-3110	209	5	the	the	DET
inlawrev-3110	209	6	two	two	NUM
inlawrev-3110	209	7	states	state	NOUN
inlawrev-3110	209	8	that	that	PRON
inlawrev-3110	209	9	have	have	AUX
inlawrev-3110	209	10	adopted	adopt	VERB
inlawrev-3110	209	11	rupa	rupa	NOUN
inlawrev-3110	209	12	as	as	ADP
inlawrev-3110	209	13	of	of	ADP
inlawrev-3110	209	14	the	the	DET
inlawrev-3110	209	15	writing	writing	NOUN
inlawrev-3110	209	16	of	of	ADP
inlawrev-3110	209	17	this	this	DET
inlawrev-3110	209	18	article	article	NOUN
inlawrev-3110	209	19	.	.	PUNCT
inlawrev-3110	210	1	49	49	NUM
inlawrev-3110	210	2	twenty	twenty	NUM
inlawrev-3110	210	3	-	-	PUNCT
inlawrev-3110	210	4	three	three	NUM
inlawrev-3110	210	5	other	other	ADJ
inlawrev-3110	210	6	states	state	NOUN
inlawrev-3110	210	7	follow	follow	VERB
inlawrev-3110	210	8	the	the	DET
inlawrev-3110	210	9	same	same	ADJ
inlawrev-3110	210	10	general	general	ADJ
inlawrev-3110	210	11	rule	rule	NOUN
inlawrev-3110	210	12	as	as	ADP
inlawrev-3110	210	13	wyoming	wyoming	NOUN
inlawrev-3110	210	14	,	,	PUNCT
inlawrev-3110	210	15	at	at	ADP
inlawrev-3110	210	16	least	least	ADJ
inlawrev-3110	210	17	where	where	SCONJ
inlawrev-3110	210	18	there	there	PRON
inlawrev-3110	210	19	is	be	VERB
inlawrev-3110	210	20	no	no	DET
inlawrev-3110	210	21	express	express	ADJ
inlawrev-3110	210	22	payment	payment	NOUN
inlawrev-3110	210	23	of	of	ADP
inlawrev-3110	210	24	wages	wage	NOUN
inlawrev-3110	210	25	.	.	PUNCT
inlawrev-3110	211	1	50	50	NUM
inlawrev-3110	211	2	only	only	ADV
inlawrev-3110	211	3	oklahoma	oklahoma	PROPN
inlawrev-3110	211	4	gives	give	VERB
inlawrev-3110	211	5	partners	partner	NOUN
inlawrev-3110	211	6	the	the	DET
inlawrev-3110	211	7	unconditional	unconditional	ADJ
inlawrev-3110	211	8	benefit	benefit	NOUN
inlawrev-3110	211	9	46	46	NUM
inlawrev-3110	211	10	.	.	PUNCT
inlawrev-3110	212	1	768	768	NUM
inlawrev-3110	212	2	p.2dll(wyo	p.2dll(wyo	ADJ
inlawrev-3110	212	3	.	.	NOUN
inlawrev-3110	212	4	1989	1989	NUM
inlawrev-3110	212	5	)	)	PUNCT
inlawrev-3110	212	6	.	.	PUNCT
inlawrev-3110	213	1	47	47	NUM
inlawrev-3110	213	2	.	.	PUNCT
inlawrev-3110	214	1	i	i	PRON
inlawrev-3110	214	2	d.	d.	PROPN
inlawrev-3110	214	3	at	at	ADP
inlawrev-3110	214	4	14	14	NUM
inlawrev-3110	214	5	(	(	PUNCT
inlawrev-3110	214	6	emphasis	emphasis	NOUN
inlawrev-3110	214	7	added	add	VERB
inlawrev-3110	214	8	)	)	PUNCT
inlawrev-3110	214	9	.	.	PUNCT
inlawrev-3110	215	1	48	48	NUM
inlawrev-3110	215	2	.	.	PUNCT
inlawrev-3110	216	1	i	i	PRON
inlawrev-3110	216	2	d.	d.	PROPN
inlawrev-3110	216	3	at	at	ADP
inlawrev-3110	216	4	17	17	NUM
inlawrev-3110	216	5	(	(	PUNCT
inlawrev-3110	216	6	urbigkit	urbigkit	NOUN
inlawrev-3110	216	7	,	,	PUNCT
inlawrev-3110	216	8	j.	j.	PROPN
inlawrev-3110	216	9	,	,	PUNCT
inlawrev-3110	216	10	concurring	concur	VERB
inlawrev-3110	216	11	)	)	PUNCT
inlawrev-3110	216	12	.	.	PUNCT
inlawrev-3110	217	1	49	49	NUM
inlawrev-3110	217	2	.	.	PUNCT
inlawrev-3110	218	1	see	see	VERB
inlawrev-3110	218	2	supra	supra	PROPN
inlawrev-3110	218	3	note	note	PROPN
inlawrev-3110	218	4	45	45	NUM
inlawrev-3110	218	5	.	.	NOUN
inlawrev-3110	218	6	50	50	NUM
inlawrev-3110	218	7	.	.	PUNCT
inlawrev-3110	219	1	ford	ford	PROPN
inlawrev-3110	219	2	v.	v.	PROPN
inlawrev-3110	219	3	mitcham	mitcham	PROPN
inlawrev-3110	219	4	,	,	PUNCT
inlawrev-3110	219	5	298	298	NUM
inlawrev-3110	219	6	so	so	ADV
inlawrev-3110	219	7	.	.	PUNCT
inlawrev-3110	220	1	2d	2d	NOUN
inlawrev-3110	220	2	34	34	NUM
inlawrev-3110	220	3	(	(	PUNCT
inlawrev-3110	220	4	ala	ala	PROPN
inlawrev-3110	220	5	.	.	PUNCT
inlawrev-3110	220	6	civ	civ	PROPN
inlawrev-3110	220	7	.	.	PUNCT
inlawrev-3110	221	1	app	app	PROPN
inlawrev-3110	221	2	.	.	PROPN
inlawrev-3110	221	3	1974	1974	NUM
inlawrev-3110	221	4	)	)	PUNCT
inlawrev-3110	222	1	;	;	PUNCT
inlawrev-3110	222	2	brinkley	brinkley	PROPN
inlawrev-3110	222	3	heavey	heavey	PROPN
inlawrev-3110	222	4	hauling	hauling	PROPN
inlawrev-3110	222	5	co.	co.	PROPN
inlawrev-3110	222	6	v.	v.	PROPN
inlawrev-3110	222	7	youngman	youngman	PROPN
inlawrev-3110	222	8	,	,	PUNCT
inlawrev-3110	222	9	264	264	NUM
inlawrev-3110	222	10	s.w.2d	s.w.2d	NOUN
inlawrev-3110	222	11	409	409	NUM
inlawrev-3110	222	12	(	(	PUNCT
inlawrev-3110	222	13	ark	ark	PROPN
inlawrev-3110	222	14	.	.	PROPN
inlawrev-3110	222	15	1954	1954	NUM
inlawrev-3110	222	16	)	)	PUNCT
inlawrev-3110	222	17	;	;	PUNCT
inlawrev-3110	222	18	cooper	cooper	PROPN
inlawrev-3110	222	19	v.	v.	PROPN
inlawrev-3110	222	20	industrial	industrial	ADJ
inlawrev-3110	222	21	accident	accident	NOUN
inlawrev-3110	222	22	comm'n	comm'n	NOUN
inlawrev-3110	222	23	,	,	PUNCT
inlawrev-3110	222	24	171	171	NUM
inlawrev-3110	222	25	p.	p.	NOUN
inlawrev-3110	222	26	684	684	NUM
inlawrev-3110	223	1	(	(	PUNCT
inlawrev-3110	223	2	cal	cal	PROPN
inlawrev-3110	223	3	.	.	PUNCT
inlawrev-3110	223	4	1918	1918	NUM
inlawrev-3110	223	5	)	)	PUNCT
inlawrev-3110	223	6	;	;	PUNCT
inlawrev-3110	223	7	fink	fink	PROPN
inlawrev-3110	223	8	v.	v.	PROPN
inlawrev-3110	223	9	fink	fink	PROPN
inlawrev-3110	223	10	,	,	PUNCT
inlawrev-3110	223	11	64	64	NUM
inlawrev-3110	223	12	so	so	ADV
inlawrev-3110	223	13	.	.	PUNCT
inlawrev-3110	224	1	2d	2d	NUM
inlawrev-3110	224	2	770	770	NUM
inlawrev-3110	224	3	(	(	PUNCT
inlawrev-3110	224	4	fla	fla	PROPN
inlawrev-3110	224	5	.	.	PROPN
inlawrev-3110	224	6	1953	1953	NUM
inlawrev-3110	224	7	)	)	PUNCT
inlawrev-3110	224	8	;	;	PUNCT
inlawrev-3110	224	9	united	united	PROPN
inlawrev-3110	224	10	states	states	PROPN
inlawrev-3110	224	11	fidelity	fidelity	PROPN
inlawrev-3110	224	12	&	&	CCONJ
inlawrev-3110	224	13	guar	guar	PROPN
inlawrev-3110	224	14	.	.	PUNCT
inlawrev-3110	225	1	co.	co.	PROPN
inlawrev-3110	225	2	v.	v.	ADP
inlawrev-3110	225	3	neal	neal	PROPN
inlawrev-3110	225	4	,	,	PUNCT
inlawrev-3110	225	5	3	3	NUM
inlawrev-3110	225	6	s.e.2d	s.e.2d	X
inlawrev-3110	225	7	80	80	NUM
inlawrev-3110	225	8	(	(	PUNCT
inlawrev-3110	225	9	ga	ga	PROPN
inlawrev-3110	225	10	.	.	PROPN
inlawrev-3110	225	11	1939	1939	NUM
inlawrev-3110	225	12	)	)	PUNCT
inlawrev-3110	225	13	;	;	PUNCT
inlawrev-3110	226	1	scoggins	scoggins	PROPN
inlawrev-3110	226	2	v.	v.	ADP
inlawrev-3110	226	3	aetna	aetna	PROPN
inlawrev-3110	226	4	casualty	casualty	PROPN
inlawrev-3110	226	5	&	&	CCONJ
inlawrev-3110	226	6	sur	sur	PROPN
inlawrev-3110	226	7	.	.	PROPN
inlawrev-3110	226	8	co.	co.	PROPN
inlawrev-3110	226	9	,	,	PUNCT
inlawrev-3110	226	10	229	229	NUM
inlawrev-3110	226	11	s.e.2d	s.e.2d	NUM
inlawrev-3110	226	12	683	683	NUM
inlawrev-3110	226	13	(	(	PUNCT
inlawrev-3110	226	14	ga	ga	PROPN
inlawrev-3110	226	15	.	.	PROPN
inlawrev-3110	227	1	ct	ct	PROPN
inlawrev-3110	227	2	.	.	PUNCT
inlawrev-3110	228	1	app	app	PROPN
inlawrev-3110	228	2	.	.	PROPN
inlawrev-3110	228	3	1976	1976	NUM
inlawrev-3110	228	4	)	)	PUNCT
inlawrev-3110	229	1	;	;	PUNCT
inlawrev-3110	229	2	metro	metro	PROPN
inlawrev-3110	229	3	constr	constr	PROPN
inlawrev-3110	229	4	.	.	PROPN
inlawrev-3110	229	5	,	,	PUNCT
inlawrev-3110	229	6	inc	inc	PROPN
inlawrev-3110	229	7	.	.	PROPN
inlawrev-3110	229	8	v.	v.	ADP
inlawrev-3110	229	9	industrial	industrial	ADJ
inlawrev-3110	229	10	comm'n	comm'n	PROPN
inlawrev-3110	229	11	,	,	PUNCT
inlawrev-3110	229	12	235	235	NUM
inlawrev-3110	229	13	n.e.2d	n.e.2d	NOUN
inlawrev-3110	229	14	817(111	817(111	NUM
inlawrev-3110	229	15	.	.	PUNCT
inlawrev-3110	229	16	1968	1968	NUM
inlawrev-3110	229	17	)	)	PUNCT
inlawrev-3110	229	18	;	;	PUNCT
inlawrev-3110	229	19	in	in	ADP
inlawrev-3110	229	20	re	re	PRON
inlawrev-3110	229	21	w.	w.	PROPN
inlawrev-3110	229	22	a	a	DET
inlawrev-3110	229	23	montgomery	montgomery	PROPN
inlawrev-3110	229	24	&	&	CCONJ
inlawrev-3110	229	25	son	son	PROPN
inlawrev-3110	229	26	,	,	PUNCT
inlawrev-3110	229	27	169	169	NUM
inlawrev-3110	229	28	n.e	n.e	PROPN
inlawrev-3110	229	29	.	.	PROPN
inlawrev-3110	229	30	879	879	NUM
inlawrev-3110	229	31	(	(	PUNCT
inlawrev-3110	229	32	ind	ind	NOUN
inlawrev-3110	229	33	.	.	PUNCT
inlawrev-3110	230	1	ct	ct	PROPN
inlawrev-3110	230	2	.	.	PUNCT
inlawrev-3110	231	1	app	app	PROPN
inlawrev-3110	231	2	.	.	PROPN
inlawrev-3110	231	3	1930	1930	NUM
inlawrev-3110	231	4	)	)	PUNCT
inlawrev-3110	232	1	;	;	PUNCT
inlawrev-3110	232	2	wallins	wallin	VERB
inlawrev-3110	232	3	creek	creek	PROPN
inlawrev-3110	232	4	lumber	lumber	PROPN
inlawrev-3110	232	5	co.	co.	PROPN
inlawrev-3110	233	1	v.	v.	ADP
inlawrev-3110	233	2	blanton	blanton	PROPN
inlawrev-3110	233	3	,	,	PUNCT
inlawrev-3110	233	4	15	15	NUM
inlawrev-3110	233	5	s.w.2d	s.w.2d	NOUN
inlawrev-3110	233	6	465	465	NUM
inlawrev-3110	233	7	(	(	PUNCT
inlawrev-3110	233	8	ky	ky	PROPN
inlawrev-3110	233	9	.	.	PROPN
inlawrev-3110	233	10	1929	1929	NUM
inlawrev-3110	233	11	)	)	PUNCT
inlawrev-3110	233	12	;	;	PUNCT
inlawrev-3110	233	13	carpenter	carpenter	NOUN
inlawrev-3110	233	14	v.	v.	ADP
inlawrev-3110	233	15	new	new	PROPN
inlawrev-3110	233	16	amsterdam	amsterdam	PROPN
inlawrev-3110	233	17	casualty	casualty	PROPN
inlawrev-3110	233	18	co.	co.	PROPN
inlawrev-3110	233	19	,	,	PUNCT
inlawrev-3110	233	20	159	159	NUM
inlawrev-3110	233	21	so	so	ADV
inlawrev-3110	233	22	.	.	PUNCT
inlawrev-3110	234	1	2d	2d	NOUN
inlawrev-3110	234	2	757	757	NUM
inlawrev-3110	234	3	(	(	PUNCT
inlawrev-3110	234	4	la	la	PROPN
inlawrev-3110	234	5	.	.	PUNCT
inlawrev-3110	235	1	ct	ct	PROPN
inlawrev-3110	235	2	.	.	PUNCT
inlawrev-3110	236	1	app	app	PROPN
inlawrev-3110	236	2	.	.	PROPN
inlawrev-3110	237	1	28	28	NUM
inlawrev-3110	237	2	indiana	indiana	PROPN
inlawrev-3110	237	3	law	law	PROPN
inlawrev-3110	237	4	review	review	NOUN
inlawrev-3110	237	5	[	[	X
inlawrev-3110	237	6	vol	vol	NOUN
inlawrev-3110	237	7	.	.	PUNCT
inlawrev-3110	238	1	28:21	28:21	NUM
inlawrev-3110	238	2	of	of	ADP
inlawrev-3110	238	3	the	the	DET
inlawrev-3110	238	4	workers	worker	NOUN
inlawrev-3110	238	5	'	'	PART
inlawrev-3110	238	6	compensation	compensation	NOUN
inlawrev-3110	238	7	statute	statute	NOUN
inlawrev-3110	238	8	.	.	PUNCT
inlawrev-3110	239	1	in	in	ADP
inlawrev-3110	239	2	ohio	ohio	PROPN
inlawrev-3110	239	3	drilling	drilling	PROPN
inlawrev-3110	239	4	co.	co.	PROPN
inlawrev-3110	239	5	v.	v.	ADP
inlawrev-3110	239	6	state	state	PROPN
inlawrev-3110	239	7	industrial	industrial	PROPN
inlawrev-3110	239	8	commission	commission	PROPN
inlawrev-3110	239	9	,	,	PUNCT
inlawrev-3110	239	10	51	51	NUM
inlawrev-3110	239	11	the	the	DET
inlawrev-3110	239	12	oklahoma	oklahoma	PROPN
inlawrev-3110	239	13	supreme	supreme	PROPN
inlawrev-3110	239	14	court	court	PROPN
inlawrev-3110	239	15	reached	reach	VERB
inlawrev-3110	239	16	the	the	DET
inlawrev-3110	239	17	conclusion	conclusion	NOUN
inlawrev-3110	239	18	that	that	SCONJ
inlawrev-3110	239	19	partners	partner	NOUN
inlawrev-3110	239	20	could	could	AUX
inlawrev-3110	239	21	be	be	AUX
inlawrev-3110	239	22	employees	employee	NOUN
inlawrev-3110	239	23	within	within	ADP
inlawrev-3110	239	24	the	the	DET
inlawrev-3110	239	25	meaning	meaning	NOUN
inlawrev-3110	239	26	of	of	ADP
inlawrev-3110	239	27	the	the	DET
inlawrev-3110	239	28	oklahoma	oklahoma	PROPN
inlawrev-3110	239	29	workers	workers	PROPN
inlawrev-3110	239	30	'	'	PART
inlawrev-3110	239	31	compensation	compensation	NOUN
inlawrev-3110	239	32	law	law	NOUN
inlawrev-3110	239	33	.	.	PUNCT
inlawrev-3110	240	1	each	each	PRON
inlawrev-3110	240	2	of	of	ADP
inlawrev-3110	240	3	the	the	DET
inlawrev-3110	240	4	four	four	NUM
inlawrev-3110	240	5	partners	partner	NOUN
inlawrev-3110	240	6	shared	share	VERB
inlawrev-3110	240	7	equally	equally	ADV
inlawrev-3110	240	8	in	in	ADP
inlawrev-3110	240	9	the	the	DET
inlawrev-3110	240	10	profits	profit	NOUN
inlawrev-3110	240	11	and	and	CCONJ
inlawrev-3110	240	12	losses	loss	NOUN
inlawrev-3110	240	13	of	of	ADP
inlawrev-3110	240	14	the	the	DET
inlawrev-3110	240	15	partnership	partnership	NOUN
inlawrev-3110	240	16	and	and	CCONJ
inlawrev-3110	240	17	received	receive	VERB
inlawrev-3110	240	18	a	a	DET
inlawrev-3110	240	19	draw	draw	NOUN
inlawrev-3110	240	20	of	of	ADP
inlawrev-3110	240	21	$	$	SYM
inlawrev-3110	240	22	1	1	NUM
inlawrev-3110	240	23	4	4	NUM
inlawrev-3110	240	24	per	per	ADP
inlawrev-3110	240	25	day	day	NOUN
inlawrev-3110	240	26	for	for	ADP
inlawrev-3110	240	27	living	living	NOUN
inlawrev-3110	240	28	expenses	expense	NOUN
inlawrev-3110	240	29	.	.	PUNCT
inlawrev-3110	241	1	the	the	DET
inlawrev-3110	241	2	court	court	NOUN
inlawrev-3110	241	3	stated	state	VERB
inlawrev-3110	241	4	:	:	PUNCT
inlawrev-3110	241	5	we	we	PRON
inlawrev-3110	241	6	think	think	VERB
inlawrev-3110	241	7	that	that	SCONJ
inlawrev-3110	241	8	the	the	DET
inlawrev-3110	241	9	construction	construction	NOUN
inlawrev-3110	241	10	ofthe	ofthe	NOUN
inlawrev-3110	241	11	workmen	workman	NOUN
inlawrev-3110	241	12	's	's	PART
inlawrev-3110	241	13	compensation	compensation	NOUN
inlawrev-3110	241	14	act	act	NOUN
inlawrev-3110	241	15	that	that	SCONJ
inlawrev-3110	241	16	a	a	DET
inlawrev-3110	241	17	member	member	NOUN
inlawrev-3110	241	18	of	of	ADP
inlawrev-3110	241	19	a	a	DET
inlawrev-3110	241	20	partnership	partnership	NOUN
inlawrev-3110	241	21	,	,	PUNCT
inlawrev-3110	241	22	who	who	PRON
inlawrev-3110	241	23	works	work	VERB
inlawrev-3110	241	24	for	for	ADP
inlawrev-3110	241	25	the	the	DET
inlawrev-3110	241	26	partnership	partnership	NOUN
inlawrev-3110	241	27	,	,	PUNCT
inlawrev-3110	241	28	and	and	CCONJ
inlawrev-3110	241	29	while	while	SCONJ
inlawrev-3110	241	30	so	so	ADV
inlawrev-3110	241	31	engaged	engaged	ADJ
inlawrev-3110	241	32	is	be	AUX
inlawrev-3110	241	33	injured	injure	VERB
inlawrev-3110	241	34	,	,	PUNCT
inlawrev-3110	241	35	is	be	AUX
inlawrev-3110	241	36	not	not	PART
inlawrev-3110	241	37	an	an	DET
inlawrev-3110	241	38	employee	employee	NOUN
inlawrev-3110	241	39	within	within	ADP
inlawrev-3110	241	40	the	the	DET
inlawrev-3110	241	41	meaning	meaning	NOUN
inlawrev-3110	241	42	of	of	ADP
inlawrev-3110	241	43	the	the	DET
inlawrev-3110	241	44	act	act	NOUN
inlawrev-3110	241	45	,	,	PUNCT
inlawrev-3110	241	46	is	be	AUX
inlawrev-3110	241	47	an	an	DET
inlawrev-3110	241	48	exceedingly	exceedingly	ADV
inlawrev-3110	241	49	narrow	narrow	ADJ
inlawrev-3110	241	50	construction	construction	NOUN
inlawrev-3110	241	51	ofthe	ofthe	NOUN
inlawrev-3110	241	52	act	act	NOUN
inlawrev-3110	241	53	.	.	PUNCT
inlawrev-3110	241	54	.	.	PUNCT
inlawrev-3110	241	55	.	.	PUNCT
inlawrev-3110	242	1	and	and	CCONJ
inlawrev-3110	242	2	to	to	PART
inlawrev-3110	242	3	so	so	ADV
inlawrev-3110	242	4	hold	hold	VERB
inlawrev-3110	242	5	in	in	ADP
inlawrev-3110	242	6	the	the	DET
inlawrev-3110	242	7	instant	instant	ADJ
inlawrev-3110	242	8	case	case	NOUN
inlawrev-3110	242	9	would	would	AUX
inlawrev-3110	242	10	fail	fail	VERB
inlawrev-3110	242	11	to	to	PART
inlawrev-3110	242	12	satisfy	satisfy	VERB
inlawrev-3110	242	13	the	the	DET
inlawrev-3110	242	14	rule	rule	NOUN
inlawrev-3110	242	15	announced	announce	VERB
inlawrev-3110	242	16	that	that	SCONJ
inlawrev-3110	242	17	the	the	DET
inlawrev-3110	242	18	act	act	NOUN
inlawrev-3110	242	19	should	should	AUX
inlawrev-3110	242	20	be	be	AUX
inlawrev-3110	242	21	liberally	liberally	ADV
inlawrev-3110	242	22	construed	construe	VERB
inlawrev-3110	242	23	so	so	SCONJ
inlawrev-3110	242	24	as	as	SCONJ
inlawrev-3110	242	25	to	to	PART
inlawrev-3110	242	26	effect	effect	VERB
inlawrev-3110	242	27	the	the	DET
inlawrev-3110	242	28	legislative	legislative	ADJ
inlawrev-3110	242	29	intent	intent	NOUN
inlawrev-3110	242	30	.	.	PUNCT
inlawrev-3110	243	1	we	we	PRON
inlawrev-3110	243	2	see	see	VERB
inlawrev-3110	243	3	no	no	DET
inlawrev-3110	243	4	good	good	ADJ
inlawrev-3110	243	5	reason	reason	NOUN
inlawrev-3110	243	6	why	why	SCONJ
inlawrev-3110	243	7	the	the	DET
inlawrev-3110	243	8	members	member	NOUN
inlawrev-3110	243	9	of	of	ADP
inlawrev-3110	243	10	a	a	DET
inlawrev-3110	243	11	partnership	partnership	NOUN
inlawrev-3110	243	12	can	can	AUX
inlawrev-3110	243	13	not	not	PART
inlawrev-3110	243	14	jointly	jointly	ADV
inlawrev-3110	243	15	or	or	CCONJ
inlawrev-3110	243	16	severally	severally	ADV
inlawrev-3110	243	17	perform	perform	VERB
inlawrev-3110	243	18	the	the	DET
inlawrev-3110	243	19	work	work	NOUN
inlawrev-3110	243	20	or	or	CCONJ
inlawrev-3110	243	21	labor	labor	NOUN
inlawrev-3110	243	22	incident	incident	NOUN
inlawrev-3110	243	23	to	to	ADP
inlawrev-3110	243	24	the	the	DET
inlawrev-3110	243	25	success	success	NOUN
inlawrev-3110	243	26	of	of	ADP
inlawrev-3110	243	27	the	the	DET
inlawrev-3110	243	28	joint	joint	ADJ
inlawrev-3110	243	29	undertaking	undertaking	NOUN
inlawrev-3110	243	30	and	and	CCONJ
inlawrev-3110	243	31	at	at	ADP
inlawrev-3110	243	32	the	the	DET
inlawrev-3110	243	33	same	same	ADJ
inlawrev-3110	243	34	time	time	NOUN
inlawrev-3110	243	35	draw	draw	VERB
inlawrev-3110	243	36	wages	wage	NOUN
inlawrev-3110	243	37	from	from	ADP
inlawrev-3110	243	38	the	the	DET
inlawrev-3110	243	39	earnings	earning	NOUN
inlawrev-3110	243	40	of	of	ADP
inlawrev-3110	243	41	the	the	DET
inlawrev-3110	243	42	partnership	partnership	NOUN
inlawrev-3110	243	43	.	.	PUNCT
inlawrev-3110	244	1	52	52	NUM
inlawrev-3110	244	2	notwithstanding	notwithstanding	ADP
inlawrev-3110	244	3	the	the	DET
inlawrev-3110	244	4	reference	reference	NOUN
inlawrev-3110	244	5	to	to	ADP
inlawrev-3110	244	6	"	"	PUNCT
inlawrev-3110	244	7	wages	wage	NOUN
inlawrev-3110	244	8	,	,	PUNCT
inlawrev-3110	244	9	"	"	PUNCT
inlawrev-3110	244	10	it	it	PRON
inlawrev-3110	244	11	is	be	AUX
inlawrev-3110	244	12	clear	clear	ADJ
inlawrev-3110	244	13	from	from	ADP
inlawrev-3110	244	14	a	a	DET
inlawrev-3110	244	15	later	later	ADJ
inlawrev-3110	244	16	case	case	NOUN
inlawrev-3110	244	17	53	53	NUM
inlawrev-3110	244	18	that	that	SCONJ
inlawrev-3110	244	19	oklahoma	oklahoma	PROPN
inlawrev-3110	244	20	does	do	AUX
inlawrev-3110	244	21	not	not	PART
inlawrev-3110	244	22	require	require	VERB
inlawrev-3110	244	23	that	that	SCONJ
inlawrev-3110	244	24	wages	wage	NOUN
inlawrev-3110	244	25	be	be	AUX
inlawrev-3110	244	26	paid	pay	VERB
inlawrev-3110	244	27	to	to	ADP
inlawrev-3110	244	28	the	the	DET
inlawrev-3110	244	29	injured	injure	VERB
inlawrev-3110	244	30	partner	partner	NOUN
inlawrev-3110	244	31	in	in	ADP
inlawrev-3110	244	32	order	order	NOUN
inlawrev-3110	244	33	for	for	SCONJ
inlawrev-3110	244	34	such	such	ADJ
inlawrev-3110	244	35	partner	partner	NOUN
inlawrev-3110	244	36	to	to	PART
inlawrev-3110	244	37	collect	collect	VERB
inlawrev-3110	244	38	under	under	ADP
inlawrev-3110	244	39	the	the	DET
inlawrev-3110	244	40	oklahoma	oklahoma	PROPN
inlawrev-3110	244	41	workmen	workmen	PROPN
inlawrev-3110	244	42	's	's	PART
inlawrev-3110	244	43	compensation	compensation	NOUN
inlawrev-3110	244	44	act	act	PROPN
inlawrev-3110	244	45	.	.	PUNCT
inlawrev-3110	245	1	however	however	ADV
inlawrev-3110	245	2	,	,	PUNCT
inlawrev-3110	245	3	the	the	DET
inlawrev-3110	245	4	distinction	distinction	NOUN
inlawrev-3110	245	5	between	between	ADP
inlawrev-3110	245	6	(	(	PUNCT
inlawrev-3110	245	7	i	i	NOUN
inlawrev-3110	245	8	)	)	PUNCT
inlawrev-3110	245	9	a	a	DET
inlawrev-3110	245	10	partner	partner	NOUN
inlawrev-3110	245	11	who	who	PRON
inlawrev-3110	245	12	receives	receive	VERB
inlawrev-3110	245	13	wages	wage	NOUN
inlawrev-3110	245	14	instead	instead	ADV
inlawrev-3110	245	15	of	of	ADP
inlawrev-3110	245	16	,	,	PUNCT
inlawrev-3110	245	17	or	or	CCONJ
inlawrev-3110	245	18	in	in	ADP
inlawrev-3110	245	19	addition	addition	NOUN
inlawrev-3110	245	20	to	to	ADP
inlawrev-3110	245	21	,	,	PUNCT
inlawrev-3110	245	22	a	a	DET
inlawrev-3110	245	23	share	share	NOUN
inlawrev-3110	245	24	of	of	ADP
inlawrev-3110	245	25	profits	profit	NOUN
inlawrev-3110	245	26	and	and	CCONJ
inlawrev-3110	245	27	(	(	PUNCT
inlawrev-3110	245	28	ii	ii	NOUN
inlawrev-3110	245	29	)	)	PUNCT
inlawrev-3110	245	30	one	one	NOUN
inlawrev-3110	245	31	who	who	PRON
inlawrev-3110	245	32	receives	receive	VERB
inlawrev-3110	245	33	only	only	ADV
inlawrev-3110	245	34	a	a	DET
inlawrev-3110	245	35	share	share	NOUN
inlawrev-3110	245	36	ofprofits	ofprofit	NOUN
inlawrev-3110	245	37	is	be	AUX
inlawrev-3110	245	38	crucial	crucial	ADJ
inlawrev-3110	245	39	to	to	ADP
inlawrev-3110	245	40	recovery	recovery	NOUN
inlawrev-3110	245	41	in	in	ADP
inlawrev-3110	245	42	a	a	DET
inlawrev-3110	245	43	number	number	NOUN
inlawrev-3110	245	44	of	of	ADP
inlawrev-3110	245	45	states	state	NOUN
inlawrev-3110	245	46	who	who	PRON
inlawrev-3110	245	47	adhere	adhere	VERB
inlawrev-3110	245	48	to	to	ADP
inlawrev-3110	245	49	the	the	DET
inlawrev-3110	245	50	general	general	ADJ
inlawrev-3110	245	51	rule	rule	NOUN
inlawrev-3110	245	52	that	that	SCONJ
inlawrev-3110	245	53	a	a	DET
inlawrev-3110	245	54	partner	partner	NOUN
inlawrev-3110	245	55	can	can	AUX
inlawrev-3110	245	56	not	not	PART
inlawrev-3110	245	57	be	be	AUX
inlawrev-3110	245	58	an	an	DET
inlawrev-3110	245	59	employee	employee	NOUN
inlawrev-3110	245	60	within	within	ADP
inlawrev-3110	245	61	the	the	DET
inlawrev-3110	245	62	meaning	meaning	NOUN
inlawrev-3110	245	63	of	of	ADP
inlawrev-3110	245	64	workers	worker	NOUN
inlawrev-3110	245	65	'	'	PART
inlawrev-3110	245	66	compensation	compensation	NOUN
inlawrev-3110	245	67	statutes	statute	NOUN
inlawrev-3110	245	68	.	.	PUNCT
inlawrev-3110	246	1	without	without	ADP
inlawrev-3110	246	2	statutory	statutory	ADJ
inlawrev-3110	246	3	authority	authority	NOUN
inlawrev-3110	246	4	specifically	specifically	ADV
inlawrev-3110	246	5	holding	hold	VERB
inlawrev-3110	246	6	that	that	SCONJ
inlawrev-3110	246	7	a	a	DET
inlawrev-3110	246	8	salaried	salary	VERB
inlawrev-3110	246	9	partner	partner	NOUN
inlawrev-3110	246	10	is	be	AUX
inlawrev-3110	246	11	an	an	DET
inlawrev-3110	246	12	employee	employee	NOUN
inlawrev-3110	246	13	,	,	PUNCT
inlawrev-3110	246	14	the	the	DET
inlawrev-3110	246	15	payment	payment	NOUN
inlawrev-3110	246	16	of	of	ADP
inlawrev-3110	246	17	wages	wage	NOUN
inlawrev-3110	246	18	appears	appear	VERB
inlawrev-3110	246	19	not	not	PART
inlawrev-3110	246	20	to	to	PART
inlawrev-3110	246	21	help	help	VERB
inlawrev-3110	246	22	the	the	DET
inlawrev-3110	246	23	partner	partner	NOUN
inlawrev-3110	246	24	's	's	PART
inlawrev-3110	246	25	case	case	NOUN
inlawrev-3110	246	26	.	.	PUNCT
inlawrev-3110	247	1	in	in	ADP
inlawrev-3110	247	2	rasmussen	rasmussen	PROPN
inlawrev-3110	247	3	v.	v.	ADP
inlawrev-3110	247	4	trico	trico	PROPN
inlawrev-3110	247	5	feel	feel	VERB
inlawrev-3110	247	6	mills	mill	NOUN
inlawrev-3110	247	7	,	,	PUNCT
inlawrev-3110	247	8	54	54	NUM
inlawrev-3110	247	9	the	the	DET
inlawrev-3110	247	10	only	only	ADJ
inlawrev-3110	247	11	working	working	NOUN
inlawrev-3110	247	12	partner	partner	NOUN
inlawrev-3110	247	13	in	in	ADP
inlawrev-3110	247	14	a	a	DET
inlawrev-3110	247	15	three	three	NUM
inlawrev-3110	247	16	person	person	NOUN
inlawrev-3110	247	17	partnership	partnership	NOUN
inlawrev-3110	247	18	operating	operate	VERB
inlawrev-3110	247	19	a	a	DET
inlawrev-3110	247	20	grain	grain	NOUN
inlawrev-3110	247	21	elevator	elevator	NOUN
inlawrev-3110	247	22	received	receive	VERB
inlawrev-3110	247	23	$	$	SYM
inlawrev-3110	247	24	250	250	NUM
inlawrev-3110	247	25	per	per	ADP
inlawrev-3110	247	26	month	month	NOUN
inlawrev-3110	247	27	.	.	PUNCT
inlawrev-3110	248	1	in	in	ADP
inlawrev-3110	248	2	holding	hold	VERB
inlawrev-3110	248	3	against	against	ADP
inlawrev-3110	248	4	rasmussen	rasmussen	PROPN
inlawrev-3110	248	5	in	in	ADP
inlawrev-3110	248	6	his	his	PRON
inlawrev-3110	248	7	action	action	NOUN
inlawrev-3110	248	8	under	under	ADP
inlawrev-3110	248	9	the	the	DET
inlawrev-3110	248	10	nebraska	nebraska	PROPN
inlawrev-3110	248	11	workers	workers	PROPN
inlawrev-3110	248	12	'	'	PART
inlawrev-3110	248	13	compensation	compensation	NOUN
inlawrev-3110	248	14	statute	statute	NOUN
inlawrev-3110	248	15	,	,	PUNCT
inlawrev-3110	248	16	the	the	DET
inlawrev-3110	248	17	nebraska	nebraska	PROPN
inlawrev-3110	248	18	supreme	supreme	PROPN
inlawrev-3110	248	19	court	court	PROPN
inlawrev-3110	248	20	used	use	VERB
inlawrev-3110	248	21	reasoning	reason	VERB
inlawrev-3110	248	22	similar	similar	ADJ
inlawrev-3110	248	23	to	to	ADP
inlawrev-3110	248	24	that	that	PRON
inlawrev-3110	248	25	used	use	VERB
inlawrev-3110	248	26	in	in	ADP
inlawrev-3110	248	27	hays	hay	NOUN
inlawrev-3110	248	28	:	:	PUNCT
inlawrev-3110	248	29	"	"	PUNCT
inlawrev-3110	248	30	the	the	DET
inlawrev-3110	248	31	statutory	statutory	ADJ
inlawrev-3110	248	32	definition	definition	NOUN
inlawrev-3110	248	33	speaks	speak	VERB
inlawrev-3110	248	34	of	of	ADP
inlawrev-3110	248	35	in	in	ADP
inlawrev-3110	248	36	the	the	DET
inlawrev-3110	248	37	service	service	NOUN
inlawrev-3110	248	38	of	of	ADP
inlawrev-3110	248	39	the	the	DET
inlawrev-3110	248	40	employer	employer	NOUN
inlawrev-3110	248	41	.	.	PUNCT
inlawrev-3110	248	42	.	.	PUNCT
inlawrev-3110	248	43	.	.	PUNCT
inlawrev-3110	249	1	.	.	PUNCT
inlawrev-3110	250	1	but	but	CCONJ
inlawrev-3110	250	2	the	the	DET
inlawrev-3110	250	3	statutory	statutory	ADJ
inlawrev-3110	250	4	definition	definition	NOUN
inlawrev-3110	250	5	contemplates	contemplate	VERB
inlawrev-3110	250	6	two	two	NUM
inlawrev-3110	250	7	persons	person	NOUN
inlawrev-3110	250	8	,	,	PUNCT
inlawrev-3110	250	9	the	the	DET
inlawrev-3110	250	10	employer	employer	NOUN
inlawrev-3110	250	11	and	and	CCONJ
inlawrev-3110	250	12	the	the	DET
inlawrev-3110	250	13	employee	employee	NOUN
inlawrev-3110	250	14	,	,	PUNCT
inlawrev-3110	250	15	the	the	DET
inlawrev-3110	250	16	master	master	NOUN
inlawrev-3110	250	17	and	and	CCONJ
inlawrev-3110	250	18	the	the	DET
inlawrev-3110	250	19	servant	servant	NOUN
inlawrev-3110	250	20	.	.	PUNCT
inlawrev-3110	251	1	it	it	PRON
inlawrev-3110	251	2	does	do	AUX
inlawrev-3110	251	3	not	not	PART
inlawrev-3110	251	4	contemplate	contemplate	VERB
inlawrev-3110	251	5	a	a	DET
inlawrev-3110	251	6	dual	dual	ADJ
inlawrev-3110	251	7	relationship	relationship	NOUN
inlawrev-3110	251	8	in	in	ADP
inlawrev-3110	251	9	one	one	NUM
inlawrev-3110	251	10	.	.	PUNCT
inlawrev-3110	251	11	"	"	PUNCT
inlawrev-3110	252	1	55	55	NUM
inlawrev-3110	252	2	the	the	DET
inlawrev-3110	252	3	rasmussen	rasmussen	PROPN
inlawrev-3110	252	4	court	court	PROPN
inlawrev-3110	252	5	buttressed	buttress	VERB
inlawrev-3110	252	6	its	its	PRON
inlawrev-3110	252	7	decision	decision	NOUN
inlawrev-3110	252	8	in	in	ADP
inlawrev-3110	252	9	dicta	dicta	ADJ
inlawrev-3110	252	10	:	:	PUNCT
inlawrev-3110	252	11	1964	1964	NUM
inlawrev-3110	252	12	)	)	PUNCT
inlawrev-3110	252	13	,	,	PUNCT
inlawrev-3110	252	14	cert	cert	NOUN
inlawrev-3110	252	15	,	,	PUNCT
inlawrev-3110	252	16	denied	deny	VERB
inlawrev-3110	252	17	,	,	PUNCT
inlawrev-3110	252	18	161	161	NUM
inlawrev-3110	252	19	so	so	ADV
inlawrev-3110	252	20	.	.	PUNCT
inlawrev-3110	253	1	2d	2d	NOUN
inlawrev-3110	253	2	276	276	NUM
inlawrev-3110	253	3	(	(	PUNCT
inlawrev-3110	253	4	la	la	PROPN
inlawrev-3110	253	5	.	.	PROPN
inlawrev-3110	253	6	1964	1964	NUM
inlawrev-3110	253	7	)	)	PUNCT
inlawrev-3110	253	8	;	;	PUNCT
inlawrev-3110	253	9	black	black	ADJ
inlawrev-3110	253	10	v.	v.	ADP
inlawrev-3110	253	11	black	black	ADJ
inlawrev-3110	253	12	bros	bros	PROPN
inlawrev-3110	253	13	.	.	PROPN
inlawrev-3110	253	14	constr	constr	PROPN
inlawrev-3110	253	15	.	.	PUNCT
inlawrev-3110	253	16	co.	co.	PROPN
inlawrev-3110	253	17	,	,	PUNCT
inlawrev-3110	253	18	381	381	NUM
inlawrev-3110	253	19	a.2d	a.2d	SYM
inlawrev-3110	253	20	648	648	NUM
inlawrev-3110	253	21	(	(	PUNCT
inlawrev-3110	253	22	me	i	PRON
inlawrev-3110	253	23	.	.	PUNCT
inlawrev-3110	253	24	1978	1978	NUM
inlawrev-3110	253	25	)	)	PUNCT
inlawrev-3110	253	26	;	;	PUNCT
inlawrev-3110	254	1	thurston	thurston	PROPN
inlawrev-3110	254	2	v.	v.	PROPN
inlawrev-3110	254	3	detroit	detroit	PROPN
inlawrev-3110	254	4	asphalt	asphalt	PROPN
inlawrev-3110	254	5	&	&	CCONJ
inlawrev-3110	254	6	paving	paving	PROPN
inlawrev-3110	254	7	co.	co.	PROPN
inlawrev-3110	254	8	,	,	PUNCT
inlawrev-3110	254	9	198	198	NUM
inlawrev-3110	254	10	n.w	n.w	NOUN
inlawrev-3110	254	11	.	.	PROPN
inlawrev-3110	254	12	345	345	NUM
inlawrev-3110	254	13	(	(	PUNCT
inlawrev-3110	254	14	mich	mich	PROPN
inlawrev-3110	254	15	.	.	PROPN
inlawrev-3110	254	16	1924	1924	NUM
inlawrev-3110	254	17	)	)	PUNCT
inlawrev-3110	254	18	;	;	PUNCT
inlawrev-3110	254	19	pederson	pederson	PROPN
inlawrev-3110	254	20	v.	v.	PROPN
inlawrev-3110	254	21	pederson	pederson	PROPN
inlawrev-3110	254	22	,	,	PUNCT
inlawrev-3110	254	23	39	39	NUM
inlawrev-3110	254	24	n.w.2d	n.w.2d	ADP
inlawrev-3110	254	25	893	893	NUM
inlawrev-3110	254	26	(	(	PUNCT
inlawrev-3110	254	27	mina	mina	PROPN
inlawrev-3110	254	28	1949	1949	NUM
inlawrev-3110	254	29	)	)	PUNCT
inlawrev-3110	254	30	;	;	PUNCT
inlawrev-3110	254	31	american	american	PROPN
inlawrev-3110	254	32	sur	sur	PROPN
inlawrev-3110	254	33	.	.	PUNCT
inlawrev-3110	254	34	co.	co.	PROPN
inlawrev-3110	255	1	v.	v.	ADP
inlawrev-3110	255	2	cooper	cooper	PROPN
inlawrev-3110	255	3	,	,	PUNCT
inlawrev-3110	255	4	76	76	NUM
inlawrev-3110	255	5	so.2d	so.2d	NOUN
inlawrev-3110	255	6	254	254	NUM
inlawrev-3110	255	7	(	(	PUNCT
inlawrev-3110	255	8	miss	miss	PROPN
inlawrev-3110	255	9	.	.	PUNCT
inlawrev-3110	255	10	1954	1954	NUM
inlawrev-3110	255	11	)	)	PUNCT
inlawrev-3110	255	12	;	;	PUNCT
inlawrev-3110	255	13	chambers	chamber	NOUN
inlawrev-3110	255	14	v.	v.	CCONJ
inlawrev-3110	255	15	macon	macon	PROPN
inlawrev-3110	255	16	wholesale	wholesale	PROPN
inlawrev-3110	255	17	grocer	grocer	PROPN
inlawrev-3110	255	18	co.	co.	PROPN
inlawrev-3110	255	19	,	,	PUNCT
inlawrev-3110	255	20	70	70	NUM
inlawrev-3110	255	21	s.w.2d	s.w.2d	NUM
inlawrev-3110	255	22	884	884	NUM
inlawrev-3110	255	23	(	(	PUNCT
inlawrev-3110	255	24	mo	mo	PROPN
inlawrev-3110	255	25	.	.	PROPN
inlawrev-3110	255	26	1934	1934	NUM
inlawrev-3110	255	27	)	)	PUNCT
inlawrev-3110	255	28	;	;	PUNCT
inlawrev-3110	255	29	leventhal	leventhal	PROPN
inlawrev-3110	255	30	v.	v.	PROPN
inlawrev-3110	255	31	atlantic	atlantic	PROPN
inlawrev-3110	255	32	rainbow	rainbow	PROPN
inlawrev-3110	255	33	painting	painting	PROPN
inlawrev-3110	255	34	co.	co.	PROPN
inlawrev-3110	255	35	,	,	PUNCT
inlawrev-3110	255	36	172	172	NUM
inlawrev-3110	255	37	a.2d	a.2d	SYM
inlawrev-3110	255	38	710	710	NUM
inlawrev-3110	255	39	(	(	PUNCT
inlawrev-3110	255	40	n.j	n.j	PROPN
inlawrev-3110	255	41	.	.	PUNCT
inlawrev-3110	255	42	super	super	PROPN
inlawrev-3110	255	43	.	.	PUNCT
inlawrev-3110	256	1	ct	ct	PROPN
inlawrev-3110	256	2	.	.	PUNCT
inlawrev-3110	257	1	app	app	PROPN
inlawrev-3110	257	2	.	.	PUNCT
inlawrev-3110	258	1	div	div	PROPN
inlawrev-3110	258	2	.	.	PROPN
inlawrev-3110	258	3	1961	1961	NUM
inlawrev-3110	258	4	)	)	PUNCT
inlawrev-3110	258	5	;	;	PUNCT
inlawrev-3110	258	6	lyle	lyle	PROPN
inlawrev-3110	258	7	v.	v.	PROPN
inlawrev-3110	258	8	h.r	h.r	PROPN
inlawrev-3110	258	9	.	.	PROPN
inlawrev-3110	258	10	lyle	lyle	PROPN
inlawrev-3110	258	11	cider	cider	NOUN
inlawrev-3110	258	12	&	&	CCONJ
inlawrev-3110	258	13	vinegar	vinegar	PROPN
inlawrev-3110	258	14	co.	co.	PROPN
inlawrev-3110	258	15	,	,	PUNCT
inlawrev-3110	258	16	1	1	NUM
inlawrev-3110	258	17	53	53	NUM
inlawrev-3110	258	18	n.e	n.e	PROPN
inlawrev-3110	258	19	.	.	PROPN
inlawrev-3110	258	20	67	67	NUM
inlawrev-3110	258	21	(	(	PUNCT
inlawrev-3110	258	22	n.y	n.y	PROPN
inlawrev-3110	258	23	.	.	PROPN
inlawrev-3110	258	24	1926	1926	NUM
inlawrev-3110	258	25	)	)	PUNCT
inlawrev-3110	258	26	;	;	PUNCT
inlawrev-3110	258	27	goldberg	goldberg	PROPN
inlawrev-3110	258	28	v.	v.	ADP
inlawrev-3110	258	29	industrial	industrial	ADJ
inlawrev-3110	258	30	comm'n	comm'n	PROPN
inlawrev-3110	258	31	of	of	ADP
inlawrev-3110	258	32	ohio	ohio	PROPN
inlawrev-3110	258	33	,	,	PUNCT
inlawrev-3110	258	34	3	3	NUM
inlawrev-3110	258	35	n.e.2d	n.e.2d	NUM
inlawrev-3110	258	36	364	364	NUM
inlawrev-3110	258	37	(	(	PUNCT
inlawrev-3110	258	38	ohio	ohio	PROPN
inlawrev-3110	258	39	1936	1936	NUM
inlawrev-3110	258	40	)	)	PUNCT
inlawrev-3110	258	41	;	;	PUNCT
inlawrev-3110	258	42	herman	herman	PROPN
inlawrev-3110	258	43	v.	v.	PROPN
inlawrev-3110	258	44	kandrat	kandrat	PROPN
inlawrev-3110	258	45	coal	coal	PROPN
inlawrev-3110	258	46	co.	co.	PROPN
inlawrev-3110	258	47	,	,	PUNCT
inlawrev-3110	258	48	208	208	NUM
inlawrev-3110	258	49	a.2d	a.2d	SYM
inlawrev-3110	258	50	51	51	NUM
inlawrev-3110	258	51	(	(	PUNCT
inlawrev-3110	258	52	pa	pa	PROPN
inlawrev-3110	258	53	.	.	PUNCT
inlawrev-3110	258	54	super	super	PROPN
inlawrev-3110	258	55	.	.	PUNCT
inlawrev-3110	259	1	ct	ct	PROPN
inlawrev-3110	259	2	.	.	PROPN
inlawrev-3110	260	1	1965	1965	NUM
inlawrev-3110	260	2	)	)	PUNCT
inlawrev-3110	261	1	;	;	PUNCT
inlawrev-3110	261	2	tidwell	tidwell	PROPN
inlawrev-3110	261	3	v.	v.	CCONJ
inlawrev-3110	261	4	walden	walden	PROPN
inlawrev-3110	261	5	,	,	PUNCT
inlawrev-3110	261	6	330	330	NUM
inlawrev-3110	261	7	s.w.2d	s.w.2d	NUM
inlawrev-3110	261	8	317	317	NUM
inlawrev-3110	261	9	(	(	PUNCT
inlawrev-3110	261	10	tenn	tenn	PROPN
inlawrev-3110	261	11	.	.	PROPN
inlawrev-3110	261	12	1959	1959	NUM
inlawrev-3110	261	13	)	)	PUNCT
inlawrev-3110	261	14	;	;	PUNCT
inlawrev-3110	261	15	superior	superior	ADJ
inlawrev-3110	261	16	ins	ins	PROPN
inlawrev-3110	261	17	.	.	PUNCT
inlawrev-3110	261	18	co.	co.	PROPN
inlawrev-3110	261	19	v.	v.	ADP
inlawrev-3110	261	20	king	king	PROPN
inlawrev-3110	261	21	,	,	PUNCT
inlawrev-3110	261	22	327	327	NUM
inlawrev-3110	261	23	s.w.2d	s.w.2d	NUM
inlawrev-3110	261	24	422	422	NUM
inlawrev-3110	261	25	(	(	PUNCT
inlawrev-3110	261	26	tex	tex	PROPN
inlawrev-3110	261	27	.	.	PROPN
inlawrev-3110	261	28	1959	1959	NUM
inlawrev-3110	261	29	)	)	PUNCT
inlawrev-3110	261	30	;	;	PUNCT
inlawrev-3110	261	31	rockefeller	rockefeller	PROPN
inlawrev-3110	261	32	v.	v.	ADP
inlawrev-3110	261	33	industrial	industrial	ADJ
inlawrev-3110	261	34	comm'n	comm'n	PROPN
inlawrev-3110	261	35	ofutah	ofutah	PROPN
inlawrev-3110	261	36	,	,	PUNCT
inlawrev-3110	261	37	197	197	NUM
inlawrev-3110	261	38	p.	p.	NOUN
inlawrev-3110	261	39	1038	1038	NUM
inlawrev-3110	261	40	(	(	PUNCT
inlawrev-3110	261	41	utah	utah	PROPN
inlawrev-3110	261	42	1921	1921	NUM
inlawrev-3110	261	43	)	)	PUNCT
inlawrev-3110	261	44	;	;	PUNCT
inlawrev-3110	261	45	johnson	johnson	PROPN
inlawrev-3110	261	46	v.	v.	PROPN
inlawrev-3110	261	47	department	department	PROPN
inlawrev-3110	261	48	oflabor	oflabor	NOUN
inlawrev-3110	261	49	and	and	CCONJ
inlawrev-3110	261	50	industries	industry	NOUN
inlawrev-3110	261	51	,	,	PUNCT
inlawrev-3110	261	52	205	205	NUM
inlawrev-3110	261	53	p.2d	p.2d	SYM
inlawrev-3110	261	54	896	896	NUM
inlawrev-3110	261	55	(	(	PUNCT
inlawrev-3110	261	56	wash	wash	NOUN
inlawrev-3110	261	57	.	.	PUNCT
inlawrev-3110	261	58	1949	1949	NUM
inlawrev-3110	261	59	)	)	PUNCT
inlawrev-3110	261	60	.	.	PUNCT
inlawrev-3110	262	1	these	these	DET
inlawrev-3110	262	2	cases	case	NOUN
inlawrev-3110	262	3	are	be	AUX
inlawrev-3110	262	4	conveniently	conveniently	ADV
inlawrev-3110	262	5	summarized	summarize	VERB
inlawrev-3110	262	6	in	in	ADP
inlawrev-3110	262	7	78	78	NUM
inlawrev-3110	262	8	alr4th	alr4th	NOUN
inlawrev-3110	262	9	973	973	NUM
inlawrev-3110	262	10	-	-	SYM
inlawrev-3110	262	11	1020	1020	NUM
inlawrev-3110	262	12	(	(	PUNCT
inlawrev-3110	262	13	1990	1990	NUM
inlawrev-3110	262	14	)	)	PUNCT
inlawrev-3110	262	15	.	.	PUNCT
inlawrev-3110	263	1	51	51	NUM
inlawrev-3110	263	2	.	.	NUM
inlawrev-3110	263	3	207	207	NUM
inlawrev-3110	264	1	p.	p.	NOUN
inlawrev-3110	264	2	314(okla	314(okla	PROPN
inlawrev-3110	264	3	.	.	PUNCT
inlawrev-3110	264	4	1922	1922	NUM
inlawrev-3110	264	5	)	)	PUNCT
inlawrev-3110	264	6	.	.	PUNCT
inlawrev-3110	265	1	52	52	NUM
inlawrev-3110	265	2	.	.	X
inlawrev-3110	265	3	mat	mat	VERB
inlawrev-3110	265	4	3	3	NUM
inlawrev-3110	265	5	17	17	NUM
inlawrev-3110	265	6	.	.	PUNCT
inlawrev-3110	266	1	53	53	NUM
inlawrev-3110	266	2	.	.	PUNCT
inlawrev-3110	266	3	stephens	stephens	PROPN
inlawrev-3110	266	4	produce	produce	PROPN
inlawrev-3110	266	5	co.	co.	PROPN
inlawrev-3110	266	6	v.	v.	ADP
inlawrev-3110	266	7	stephens	stephens	PROPN
inlawrev-3110	266	8	,	,	PUNCT
inlawrev-3110	266	9	332	332	NUM
inlawrev-3110	266	10	p.2d	p.2d	NUM
inlawrev-3110	266	11	674	674	NUM
inlawrev-3110	266	12	(	(	PUNCT
inlawrev-3110	266	13	okla	okla	NOUN
inlawrev-3110	266	14	.	.	PUNCT
inlawrev-3110	266	15	1958	1958	NUM
inlawrev-3110	266	16	)	)	PUNCT
inlawrev-3110	266	17	.	.	PUNCT
inlawrev-3110	267	1	54	54	NUM
inlawrev-3110	267	2	.	.	NOUN
inlawrev-3110	267	3	29	29	NUM
inlawrev-3110	267	4	n.w.2d	n.w.2d	SYM
inlawrev-3110	267	5	641	641	NUM
inlawrev-3110	267	6	(	(	PUNCT
inlawrev-3110	267	7	neb	neb	PROPN
inlawrev-3110	267	8	.	.	PROPN
inlawrev-3110	267	9	1947	1947	NUM
inlawrev-3110	267	10	)	)	PUNCT
inlawrev-3110	267	11	.	.	PUNCT
inlawrev-3110	268	1	55	55	NUM
inlawrev-3110	268	2	.	.	PUNCT
inlawrev-3110	269	1	i	i	PRON
inlawrev-3110	269	2	d.	d.	PROPN
inlawrev-3110	269	3	at	at	ADP
inlawrev-3110	269	4	643	643	NUM
inlawrev-3110	269	5	.	.	NOUN
inlawrev-3110	269	6	1	1	NUM
inlawrev-3110	269	7	994	994	NUM
inlawrev-3110	269	8	]	]	PUNCT
inlawrev-3110	269	9	partners	partner	NOUN
inlawrev-3110	269	10	as	as	ADP
inlawrev-3110	269	11	common	common	ADJ
inlawrev-3110	269	12	law	law	NOUN
inlawrev-3110	269	13	employees	employee	NOUN
inlawrev-3110	269	14	29	29	NUM
inlawrev-3110	269	15	but	but	CCONJ
inlawrev-3110	269	16	observe	observe	VERB
inlawrev-3110	269	17	rasmussen	rasmussen	PROPN
inlawrev-3110	269	18	's	's	PART
inlawrev-3110	269	19	own	own	ADJ
inlawrev-3110	269	20	interpretation	interpretation	NOUN
inlawrev-3110	269	21	of	of	ADP
inlawrev-3110	269	22	his	his	PRON
inlawrev-3110	269	23	status	status	NOUN
inlawrev-3110	269	24	.	.	PUNCT
inlawrev-3110	270	1	he	he	PRON
inlawrev-3110	270	2	has	have	VERB
inlawrev-3110	270	3	practically	practically	ADV
inlawrev-3110	270	4	sole	sole	ADJ
inlawrev-3110	270	5	control	control	NOUN
inlawrev-3110	270	6	ofthe	ofthe	NOUN
inlawrev-3110	270	7	business	business	NOUN
inlawrev-3110	270	8	and	and	CCONJ
inlawrev-3110	270	9	yet	yet	ADV
inlawrev-3110	270	10	,	,	PUNCT
inlawrev-3110	270	11	without	without	ADP
inlawrev-3110	270	12	knowledge	knowledge	NOUN
inlawrev-3110	270	13	of	of	ADP
inlawrev-3110	270	14	his	his	PRON
inlawrev-3110	270	15	partners	partner	NOUN
inlawrev-3110	270	16	,	,	PUNCT
inlawrev-3110	270	17	did	do	AUX
inlawrev-3110	270	18	not	not	PART
inlawrev-3110	270	19	include	include	VERB
inlawrev-3110	270	20	a	a	DET
inlawrev-3110	270	21	premium	premium	NOUN
inlawrev-3110	270	22	for	for	ADP
inlawrev-3110	270	23	himself	himself	PRON
inlawrev-3110	270	24	in	in	ADP
inlawrev-3110	270	25	the	the	DET
inlawrev-3110	270	26	compensation	compensation	NOUN
inlawrev-3110	270	27	insurance	insurance	NOUN
inlawrev-3110	270	28	.	.	PUNCT
inlawrev-3110	271	1	he	he	PRON
inlawrev-3110	271	2	made	make	VERB
inlawrev-3110	271	3	no	no	DET
inlawrev-3110	271	4	payments	payment	NOUN
inlawrev-3110	271	5	in	in	ADP
inlawrev-3110	271	6	social	social	ADJ
inlawrev-3110	271	7	security	security	NOUN
inlawrev-3110	271	8	tax	tax	NOUN
inlawrev-3110	271	9	for	for	ADP
inlawrev-3110	271	10	himself	himself	PRON
inlawrev-3110	271	11	as	as	ADP
inlawrev-3110	271	12	an	an	DET
inlawrev-3110	271	13	employee	employee	NOUN
inlawrev-3110	271	14	.	.	PUNCT
inlawrev-3110	272	1	his	his	PRON
inlawrev-3110	272	2	failure	failure	NOUN
inlawrev-3110	272	3	to	to	PART
inlawrev-3110	272	4	deduct	deduct	VERB
inlawrev-3110	272	5	the	the	DET
inlawrev-3110	272	6	$	$	SYM
inlawrev-3110	272	7	250	250	NUM
inlawrev-3110	272	8	per	per	ADP
inlawrev-3110	272	9	month	month	NOUN
inlawrev-3110	272	10	as	as	ADP
inlawrev-3110	272	11	an	an	DET
inlawrev-3110	272	12	expense	expense	NOUN
inlawrev-3110	272	13	item	item	NOUN
inlawrev-3110	272	14	in	in	ADP
inlawrev-3110	272	15	making	make	VERB
inlawrev-3110	272	16	out	out	ADP
inlawrev-3110	272	17	income	income	NOUN
inlawrev-3110	272	18	tax	tax	NOUN
inlawrev-3110	272	19	returns	return	NOUN
inlawrev-3110	272	20	may	may	AUX
inlawrev-3110	272	21	have	have	AUX
inlawrev-3110	272	22	been	be	AUX
inlawrev-3110	272	23	due	due	ADJ
inlawrev-3110	272	24	to	to	ADP
inlawrev-3110	272	25	the	the	DET
inlawrev-3110	272	26	revenue	revenue	NOUN
inlawrev-3110	272	27	department	department	NOUN
inlawrev-3110	272	28	's	's	PART
inlawrev-3110	272	29	refusal	refusal	NOUN
inlawrev-3110	272	30	to	to	PART
inlawrev-3110	272	31	consider	consider	VERB
inlawrev-3110	272	32	such	such	ADJ
inlawrev-3110	272	33	as	as	ADP
inlawrev-3110	272	34	deductible	deductible	ADJ
inlawrev-3110	272	35	,	,	PUNCT
inlawrev-3110	272	36	and	and	CCONJ
inlawrev-3110	272	37	therefore	therefore	ADV
inlawrev-3110	272	38	should	should	AUX
inlawrev-3110	272	39	carry	carry	VERB
inlawrev-3110	272	40	no	no	DET
inlawrev-3110	272	41	weight	weight	NOUN
inlawrev-3110	272	42	.	.	PUNCT
inlawrev-3110	273	1	but	but	CCONJ
inlawrev-3110	273	2	it	it	PRON
inlawrev-3110	273	3	never	never	ADV
inlawrev-3110	273	4	occurred	occur	VERB
inlawrev-3110	273	5	to	to	PART
inlawrev-3110	273	6	rasmussen	rasmussen	VERB
inlawrev-3110	273	7	that	that	SCONJ
inlawrev-3110	273	8	he	he	PRON
inlawrev-3110	273	9	was	be	AUX
inlawrev-3110	273	10	an	an	DET
inlawrev-3110	273	11	employee	employee	NOUN
inlawrev-3110	273	12	,	,	PUNCT
inlawrev-3110	273	13	and	and	CCONJ
inlawrev-3110	273	14	his	his	PRON
inlawrev-3110	273	15	interpretation	interpretation	NOUN
inlawrev-3110	273	16	,	,	PUNCT
inlawrev-3110	273	17	agreeing	agree	VERB
inlawrev-3110	273	18	with	with	ADP
inlawrev-3110	273	19	current	current	ADJ
inlawrev-3110	273	20	thought	thought	NOUN
inlawrev-3110	273	21	,	,	PUNCT
inlawrev-3110	273	22	should	should	AUX
inlawrev-3110	273	23	be	be	AUX
inlawrev-3110	273	24	some	some	DET
inlawrev-3110	273	25	index	index	NOUN
inlawrev-3110	273	26	to	to	ADP
inlawrev-3110	273	27	his	his	PRON
inlawrev-3110	273	28	status	status	NOUN
inlawrev-3110	273	29	.	.	PUNCT
inlawrev-3110	274	1	analyzing	analyze	VERB
inlawrev-3110	274	2	the	the	DET
inlawrev-3110	274	3	work	work	NOUN
inlawrev-3110	274	4	rasmussen	rasmussen	PROPN
inlawrev-3110	274	5	did	do	AUX
inlawrev-3110	274	6	as	as	ADP
inlawrev-3110	274	7	a	a	DET
inlawrev-3110	274	8	test	test	NOUN
inlawrev-3110	274	9	,	,	PUNCT
inlawrev-3110	274	10	no	no	DET
inlawrev-3110	274	11	evidence	evidence	NOUN
inlawrev-3110	274	12	appears	appear	VERB
inlawrev-3110	274	13	,	,	PUNCT
inlawrev-3110	274	14	and	and	CCONJ
inlawrev-3110	274	15	probably	probably	ADV
inlawrev-3110	274	16	none	none	NOUN
inlawrev-3110	274	17	can	can	AUX
inlawrev-3110	274	18	be	be	AUX
inlawrev-3110	274	19	shown	show	VERB
inlawrev-3110	274	20	,	,	PUNCT
inlawrev-3110	274	21	that	that	SCONJ
inlawrev-3110	274	22	any	any	DET
inlawrev-3110	274	23	ofhis	ofhis	NOUN
inlawrev-3110	274	24	work	work	NOUN
inlawrev-3110	274	25	and	and	CCONJ
inlawrev-3110	274	26	all	all	DET
inlawrev-3110	274	27	the	the	DET
inlawrev-3110	274	28	time	time	NOUN
inlawrev-3110	274	29	he	he	PRON
inlawrev-3110	274	30	devoted	devote	VERB
inlawrev-3110	274	31	to	to	ADP
inlawrev-3110	274	32	the	the	DET
inlawrev-3110	274	33	enterprise	enterprise	NOUN
inlawrev-3110	274	34	was	be	AUX
inlawrev-3110	274	35	not	not	PART
inlawrev-3110	274	36	that	that	PRON
inlawrev-3110	274	37	contemplated	contemplate	VERB
inlawrev-3110	274	38	by	by	ADP
inlawrev-3110	274	39	the	the	DET
inlawrev-3110	274	40	title	title	NOUN
inlawrev-3110	274	41	of	of	ADP
inlawrev-3110	274	42	"	"	PUNCT
inlawrev-3110	274	43	general	general	ADJ
inlawrev-3110	274	44	manager	manager	NOUN
inlawrev-3110	274	45	.	.	PUNCT
inlawrev-3110	274	46	"	"	PUNCT
inlawrev-3110	275	1	56	56	NUM
inlawrev-3110	275	2	this	this	DET
inlawrev-3110	275	3	dicta	dicta	ADJ
inlawrev-3110	275	4	implies	imply	VERB
inlawrev-3110	275	5	that	that	SCONJ
inlawrev-3110	275	6	the	the	DET
inlawrev-3110	275	7	court	court	NOUN
inlawrev-3110	275	8	might	might	AUX
inlawrev-3110	275	9	have	have	AUX
inlawrev-3110	275	10	reached	reach	VERB
inlawrev-3110	275	11	a	a	DET
inlawrev-3110	275	12	different	different	ADJ
inlawrev-3110	275	13	result	result	NOUN
inlawrev-3110	275	14	if	if	SCONJ
inlawrev-3110	275	15	rasmussen	rasmussen	PROPN
inlawrev-3110	275	16	had	have	AUX
inlawrev-3110	275	17	covered	cover	VERB
inlawrev-3110	275	18	himself	himself	PRON
inlawrev-3110	275	19	in	in	ADP
inlawrev-3110	275	20	the	the	DET
inlawrev-3110	275	21	insurance	insurance	NOUN
inlawrev-3110	275	22	payments	payment	NOUN
inlawrev-3110	275	23	.	.	PUNCT
inlawrev-3110	276	1	as	as	ADP
inlawrev-3110	276	2	to	to	ADP
inlawrev-3110	276	3	the	the	DET
inlawrev-3110	276	4	court	court	NOUN
inlawrev-3110	276	5	's	's	PART
inlawrev-3110	276	6	reference	reference	NOUN
inlawrev-3110	276	7	to	to	ADP
inlawrev-3110	276	8	the	the	DET
inlawrev-3110	276	9	partnership	partnership	NOUN
inlawrev-3110	276	10	's	's	PART
inlawrev-3110	276	11	income	income	NOUN
inlawrev-3110	276	12	tax	tax	NOUN
inlawrev-3110	276	13	return	return	NOUN
inlawrev-3110	276	14	,	,	PUNCT
inlawrev-3110	276	15	the	the	DET
inlawrev-3110	276	16	nondeductibility	nondeductibility	NOUN
inlawrev-3110	276	17	of	of	ADP
inlawrev-3110	276	18	the	the	DET
inlawrev-3110	276	19	fixed	fix	VERB
inlawrev-3110	276	20	payment	payment	NOUN
inlawrev-3110	276	21	has	have	AUX
inlawrev-3110	276	22	been	be	AUX
inlawrev-3110	276	23	changed	change	VERB
inlawrev-3110	276	24	since	since	SCONJ
inlawrev-3110	276	25	the	the	DET
inlawrev-3110	276	26	adoption	adoption	NOUN
inlawrev-3110	276	27	of	of	ADP
inlawrev-3110	276	28	the	the	DET
inlawrev-3110	276	29	internal	internal	ADJ
inlawrev-3110	276	30	revenue	revenue	NOUN
inlawrev-3110	276	31	code	code	NOUN
inlawrev-3110	276	32	of	of	ADP
inlawrev-3110	276	33	1954.57	1954.57	NUM
inlawrev-3110	276	34	it	it	PRON
inlawrev-3110	276	35	is	be	AUX
inlawrev-3110	276	36	now	now	ADV
inlawrev-3110	276	37	a	a	DET
inlawrev-3110	276	38	deductible	deductible	ADJ
inlawrev-3110	276	39	expense	expense	NOUN
inlawrev-3110	276	40	just	just	ADV
inlawrev-3110	276	41	as	as	SCONJ
inlawrev-3110	276	42	if	if	SCONJ
inlawrev-3110	276	43	the	the	DET
inlawrev-3110	276	44	partnership	partnership	NOUN
inlawrev-3110	276	45	were	be	AUX
inlawrev-3110	276	46	dealing	deal	VERB
inlawrev-3110	276	47	with	with	ADP
inlawrev-3110	276	48	an	an	DET
inlawrev-3110	276	49	outsider	outsider	NOUN
inlawrev-3110	276	50	.	.	PUNCT
inlawrev-3110	277	1	58	58	NUM
inlawrev-3110	277	2	several	several	ADJ
inlawrev-3110	277	3	states	state	NOUN
inlawrev-3110	277	4	have	have	AUX
inlawrev-3110	277	5	enacted	enact	VERB
inlawrev-3110	277	6	statutes	statute	NOUN
inlawrev-3110	277	7	permitting	permit	VERB
inlawrev-3110	277	8	a	a	DET
inlawrev-3110	277	9	partner	partner	NOUN
inlawrev-3110	277	10	's	's	PART
inlawrev-3110	277	11	claim	claim	NOUN
inlawrev-3110	277	12	under	under	ADP
inlawrev-3110	277	13	workers	worker	NOUN
inlawrev-3110	277	14	'	'	PART
inlawrev-3110	277	15	compensation	compensation	NOUN
inlawrev-3110	277	16	where	where	SCONJ
inlawrev-3110	277	17	the	the	DET
inlawrev-3110	277	18	partner	partner	NOUN
inlawrev-3110	277	19	receives	receive	VERB
inlawrev-3110	277	20	wages	wage	NOUN
inlawrev-3110	277	21	regardless	regardless	ADV
inlawrev-3110	277	22	of	of	ADP
inlawrev-3110	277	23	profits	profit	NOUN
inlawrev-3110	277	24	.	.	PUNCT
inlawrev-3110	278	1	such	such	ADJ
inlawrev-3110	278	2	statutes	statute	NOUN
inlawrev-3110	278	3	were	be	AUX
inlawrev-3110	278	4	upheld	uphold	VERB
inlawrev-3110	278	5	by	by	ADP
inlawrev-3110	278	6	the	the	DET
inlawrev-3110	278	7	courts	court	NOUN
inlawrev-3110	278	8	.	.	PUNCT
inlawrev-3110	279	1	consequently	consequently	ADV
inlawrev-3110	279	2	,	,	PUNCT
inlawrev-3110	279	3	non	non	ADJ
inlawrev-3110	279	4	-	-	ADJ
inlawrev-3110	279	5	equity	equity	ADJ
inlawrev-3110	279	6	partners	partner	NOUN
inlawrev-3110	279	7	of	of	ADP
inlawrev-3110	279	8	a	a	DET
inlawrev-3110	279	9	two	two	NUM
inlawrev-3110	279	10	-	-	PUNCT
inlawrev-3110	279	11	tier	tier	NOUN
inlawrev-3110	279	12	partnership	partnership	NOUN
inlawrev-3110	279	13	appear	appear	VERB
inlawrev-3110	279	14	to	to	PART
inlawrev-3110	279	15	be	be	AUX
inlawrev-3110	279	16	covered	cover	VERB
inlawrev-3110	279	17	by	by	ADP
inlawrev-3110	279	18	such	such	ADJ
inlawrev-3110	279	19	statutes	statute	NOUN
inlawrev-3110	279	20	.	.	PUNCT
inlawrev-3110	280	1	in	in	ADP
inlawrev-3110	280	2	johnson	johnson	PROPN
inlawrev-3110	280	3	v.	v.	ADP
inlawrev-3110	280	4	industrial	industrial	PROPN
inlawrev-3110	280	5	accident	accident	PROPN
inlawrev-3110	280	6	commission	commission	NOUN
inlawrev-3110	280	7	,	,	PUNCT
inlawrev-3110	280	8	59	59	NUM
inlawrev-3110	280	9	the	the	DET
inlawrev-3110	280	10	california	california	PROPN
inlawrev-3110	280	11	supreme	supreme	PROPN
inlawrev-3110	280	12	court	court	PROPN
inlawrev-3110	280	13	considered	consider	VERB
inlawrev-3110	280	14	the	the	DET
inlawrev-3110	280	15	constitutionality	constitutionality	NOUN
inlawrev-3110	280	16	of	of	ADP
inlawrev-3110	280	17	a	a	DET
inlawrev-3110	280	18	statute	statute	NOUN
inlawrev-3110	280	19	which	which	PRON
inlawrev-3110	280	20	provided	provide	VERB
inlawrev-3110	280	21	recovery	recovery	NOUN
inlawrev-3110	280	22	to	to	ADP
inlawrev-3110	280	23	a	a	DET
inlawrev-3110	280	24	working	working	NOUN
inlawrev-3110	280	25	or	or	CCONJ
inlawrev-3110	280	26	salaried	salary	VERB
inlawrev-3110	280	27	partner	partner	NOUN
inlawrev-3110	280	28	and	and	CCONJ
inlawrev-3110	280	29	held	hold	VERB
inlawrev-3110	280	30	that	that	SCONJ
inlawrev-3110	280	31	such	such	ADJ
inlawrev-3110	280	32	statute	statute	NOUN
inlawrev-3110	280	33	was	be	AUX
inlawrev-3110	280	34	constitutional	constitutional	ADJ
inlawrev-3110	280	35	.	.	PUNCT
inlawrev-3110	281	1	similarly	similarly	ADV
inlawrev-3110	281	2	,	,	PUNCT
inlawrev-3110	281	3	in	in	ADP
inlawrev-3110	281	4	gallie	gallie	PROPN
inlawrev-3110	281	5	v.	v.	ADP
inlawrev-3110	281	6	detroitauto	detroitauto	ADJ
inlawrev-3110	281	7	accessory	accessory	PROPN
inlawrev-3110	281	8	co.	co.	PROPN
inlawrev-3110	281	9	,	,	PUNCT
inlawrev-3110	281	10	60	60	NUM
inlawrev-3110	281	11	the	the	DET
inlawrev-3110	281	12	michigan	michigan	PROPN
inlawrev-3110	281	13	supreme	supreme	PROPN
inlawrev-3110	281	14	court	court	PROPN
inlawrev-3110	281	15	held	hold	VERB
inlawrev-3110	281	16	that	that	SCONJ
inlawrev-3110	281	17	there	there	PRON
inlawrev-3110	281	18	was	be	VERB
inlawrev-3110	281	19	no	no	DET
inlawrev-3110	281	20	reason	reason	NOUN
inlawrev-3110	281	21	why	why	SCONJ
inlawrev-3110	281	22	the	the	DET
inlawrev-3110	281	23	michigan	michigan	PROPN
inlawrev-3110	281	24	legislature	legislature	NOUN
inlawrev-3110	281	25	could	could	AUX
inlawrev-3110	281	26	not	not	PART
inlawrev-3110	281	27	redefine	redefine	VERB
inlawrev-3110	281	28	"	"	PUNCT
inlawrev-3110	281	29	employee	employee	NOUN
inlawrev-3110	281	30	"	"	PUNCT
inlawrev-3110	281	31	to	to	PART
inlawrev-3110	281	32	include	include	VERB
inlawrev-3110	281	33	a	a	DET
inlawrev-3110	281	34	working	work	VERB
inlawrev-3110	281	35	partner	partner	NOUN
inlawrev-3110	281	36	.	.	PUNCT
inlawrev-3110	282	1	b.	b.	PROPN
inlawrev-3110	282	2	employment	employment	PROPN
inlawrev-3110	282	3	discrimination	discrimination	PROPN
inlawrev-3110	282	4	1	1	NUM
inlawrev-3110	282	5	.	.	PUNCT
inlawrev-3110	283	1	overview.—title	overview.—title	PROPN
inlawrev-3110	283	2	vii	vii	PROPN
inlawrev-3110	283	3	of	of	ADP
inlawrev-3110	283	4	the	the	DET
inlawrev-3110	283	5	civil	civil	ADJ
inlawrev-3110	283	6	rights	right	NOUN
inlawrev-3110	283	7	act	act	NOUN
inlawrev-3110	283	8	of	of	ADP
inlawrev-3110	283	9	1964,61	1964,61	PROPN
inlawrev-3110	283	10	which	which	PRON
inlawrev-3110	283	11	prohibits	prohibit	VERB
inlawrev-3110	283	12	discrimination	discrimination	NOUN
inlawrev-3110	283	13	in	in	ADP
inlawrev-3110	283	14	employment	employment	NOUN
inlawrev-3110	283	15	based	base	VERB
inlawrev-3110	283	16	on	on	ADP
inlawrev-3110	283	17	race	race	NOUN
inlawrev-3110	283	18	,	,	PUNCT
inlawrev-3110	283	19	sex	sex	NOUN
inlawrev-3110	283	20	,	,	PUNCT
inlawrev-3110	283	21	religion	religion	NOUN
inlawrev-3110	283	22	,	,	PUNCT
inlawrev-3110	283	23	or	or	CCONJ
inlawrev-3110	283	24	national	national	ADJ
inlawrev-3110	283	25	origin	origin	NOUN
inlawrev-3110	283	26	,	,	PUNCT
inlawrev-3110	283	27	was	be	AUX
inlawrev-3110	283	28	the	the	DET
inlawrev-3110	283	29	first	first	ADJ
inlawrev-3110	283	30	comprehensive	comprehensive	ADJ
inlawrev-3110	283	31	national	national	ADJ
inlawrev-3110	283	32	attack	attack	NOUN
inlawrev-3110	283	33	on	on	ADP
inlawrev-3110	283	34	the	the	DET
inlawrev-3110	283	35	problem	problem	NOUN
inlawrev-3110	283	36	of	of	ADP
inlawrev-3110	283	37	employment	employment	NOUN
inlawrev-3110	283	38	discrimination	discrimination	NOUN
inlawrev-3110	283	39	.	.	PUNCT
inlawrev-3110	284	1	62	62	NUM
inlawrev-3110	284	2	section	section	NOUN
inlawrev-3110	284	3	703(a	703(a	PROPN
inlawrev-3110	284	4	)	)	PUNCT
inlawrev-3110	284	5	of	of	ADP
inlawrev-3110	284	6	the	the	DET
inlawrev-3110	284	7	act	act	NOUN
inlawrev-3110	284	8	provides	provide	VERB
inlawrev-3110	284	9	:	:	PUNCT
inlawrev-3110	284	10	it	it	PRON
inlawrev-3110	284	11	shall	shall	AUX
inlawrev-3110	284	12	be	be	AUX
inlawrev-3110	284	13	an	an	DET
inlawrev-3110	284	14	unlawful	unlawful	ADJ
inlawrev-3110	284	15	employment	employment	NOUN
inlawrev-3110	284	16	practice	practice	NOUN
inlawrev-3110	284	17	for	for	ADP
inlawrev-3110	284	18	an	an	DET
inlawrev-3110	284	19	employer	employer	NOUN
inlawrev-3110	284	20	—	—	PUNCT
inlawrev-3110	284	21	(	(	PUNCT
inlawrev-3110	284	22	1	1	X
inlawrev-3110	284	23	)	)	PUNCT
inlawrev-3110	284	24	to	to	PART
inlawrev-3110	284	25	fail	fail	VERB
inlawrev-3110	284	26	or	or	CCONJ
inlawrev-3110	284	27	refuse	refuse	VERB
inlawrev-3110	284	28	to	to	PART
inlawrev-3110	284	29	hire	hire	VERB
inlawrev-3110	284	30	or	or	CCONJ
inlawrev-3110	284	31	to	to	PART
inlawrev-3110	284	32	discharge	discharge	VERB
inlawrev-3110	284	33	any	any	DET
inlawrev-3110	284	34	individual	individual	NOUN
inlawrev-3110	284	35	,	,	PUNCT
inlawrev-3110	284	36	or	or	CCONJ
inlawrev-3110	284	37	otherwise	otherwise	ADV
inlawrev-3110	284	38	to	to	PART
inlawrev-3110	284	39	discriminate	discriminate	VERB
inlawrev-3110	284	40	against	against	ADP
inlawrev-3110	284	41	any	any	DET
inlawrev-3110	284	42	individual	individual	NOUN
inlawrev-3110	284	43	with	with	ADP
inlawrev-3110	284	44	respect	respect	NOUN
inlawrev-3110	284	45	to	to	ADP
inlawrev-3110	284	46	his	his	PRON
inlawrev-3110	284	47	compensation	compensation	NOUN
inlawrev-3110	284	48	,	,	PUNCT
inlawrev-3110	284	49	terms	term	NOUN
inlawrev-3110	284	50	,	,	PUNCT
inlawrev-3110	284	51	56	56	NUM
inlawrev-3110	284	52	.	.	PUNCT
inlawrev-3110	285	1	i	i	PRON
inlawrev-3110	285	2	d.	d.	PROPN
inlawrev-3110	285	3	57	57	NUM
inlawrev-3110	285	4	.	.	PUNCT
inlawrev-3110	285	5	i.r.c	i.r.c	NOUN
inlawrev-3110	285	6	.	.	PUNCT
inlawrev-3110	286	1	§	§	PROPN
inlawrev-3110	286	2	707(c	707(c	PROPN
inlawrev-3110	286	3	)	)	PUNCT
inlawrev-3110	286	4	(	(	PUNCT
inlawrev-3110	286	5	1988	1988	NUM
inlawrev-3110	286	6	&	&	CCONJ
inlawrev-3110	286	7	west	west	PROPN
inlawrev-3110	286	8	supp	supp	PROPN
inlawrev-3110	286	9	.	.	PUNCT
inlawrev-3110	286	10	1993	1993	NUM
inlawrev-3110	286	11	)	)	PUNCT
inlawrev-3110	286	12	.	.	PUNCT
inlawrev-3110	287	1	unless	unless	SCONJ
inlawrev-3110	287	2	otherwise	otherwise	ADV
inlawrev-3110	287	3	indicated	indicate	VERB
inlawrev-3110	287	4	,	,	PUNCT
inlawrev-3110	287	5	all	all	DET
inlawrev-3110	287	6	references	reference	NOUN
inlawrev-3110	287	7	to	to	ADP
inlawrev-3110	287	8	the	the	DET
inlawrev-3110	287	9	internal	internal	PROPN
inlawrev-3110	287	10	revenue	revenue	NOUN
inlawrev-3110	287	11	code	code	NOUN
inlawrev-3110	287	12	are	be	AUX
inlawrev-3110	287	13	to	to	ADP
inlawrev-3110	287	14	this	this	DET
inlawrev-3110	287	15	version	version	NOUN
inlawrev-3110	287	16	.	.	PUNCT
inlawrev-3110	288	1	58	58	NUM
inlawrev-3110	288	2	.	.	PUNCT
inlawrev-3110	289	1	see	see	VERB
inlawrev-3110	289	2	infra	infra	NOUN
inlawrev-3110	289	3	text	text	NOUN
inlawrev-3110	289	4	accompanying	accompanying	ADJ
inlawrev-3110	289	5	notes	note	NOUN
inlawrev-3110	289	6	1	1	NUM
inlawrev-3110	289	7	40	40	NUM
inlawrev-3110	289	8	-	-	SYM
inlawrev-3110	289	9	44	44	NUM
inlawrev-3110	289	10	.	.	PUNCT
inlawrev-3110	290	1	59	59	NUM
inlawrev-3110	290	2	.	.	PUNCT
inlawrev-3110	290	3	244	244	NUM
inlawrev-3110	291	1	p.	p.	NOUN
inlawrev-3110	291	2	321	321	NUM
inlawrev-3110	291	3	(	(	PUNCT
inlawrev-3110	291	4	cal	cal	PROPN
inlawrev-3110	291	5	.	.	PUNCT
inlawrev-3110	291	6	1926	1926	NUM
inlawrev-3110	291	7	)	)	PUNCT
inlawrev-3110	291	8	.	.	PUNCT
inlawrev-3110	292	1	60	60	NUM
inlawrev-3110	292	2	.	.	X
inlawrev-3110	292	3	195	195	NUM
inlawrev-3110	292	4	n.w	n.w	NOUN
inlawrev-3110	292	5	.	.	PROPN
inlawrev-3110	292	6	667	667	NUM
inlawrev-3110	292	7	(	(	PUNCT
inlawrev-3110	292	8	mich	mich	NOUN
inlawrev-3110	292	9	.	.	PROPN
inlawrev-3110	292	10	1923	1923	NUM
inlawrev-3110	292	11	)	)	PUNCT
inlawrev-3110	292	12	.	.	PUNCT
inlawrev-3110	293	1	61	61	NUM
inlawrev-3110	293	2	.	.	X
inlawrev-3110	293	3	42	42	NUM
inlawrev-3110	293	4	u.s.c	u.s.c	ADJ
inlawrev-3110	293	5	.	.	PUNCT
inlawrev-3110	294	1	§	§	PROPN
inlawrev-3110	294	2	2000e	2000e	NUM
inlawrev-3110	294	3	(	(	PUNCT
inlawrev-3110	294	4	supp	supp	PROPN
inlawrev-3110	294	5	.	.	PUNCT
inlawrev-3110	294	6	1994	1994	NUM
inlawrev-3110	294	7	)	)	PUNCT
inlawrev-3110	294	8	.	.	PUNCT
inlawrev-3110	295	1	62	62	NUM
inlawrev-3110	295	2	.	.	PUNCT
inlawrev-3110	296	1	michael	michael	PROPN
inlawrev-3110	296	2	j.	j.	PROPN
inlawrev-3110	296	3	zimmer	zimmer	PROPN
inlawrev-3110	296	4	et	et	PROPN
inlawrev-3110	296	5	al	al	PROPN
inlawrev-3110	296	6	.	.	PROPN
inlawrev-3110	296	7	,	,	PUNCT
inlawrev-3110	296	8	cases	case	NOUN
inlawrev-3110	296	9	and	and	CCONJ
inlawrev-3110	296	10	materials	material	NOUN
inlawrev-3110	296	11	on	on	ADP
inlawrev-3110	296	12	employment	employment	NOUN
inlawrev-3110	296	13	discrimination	discrimination	NOUN
inlawrev-3110	296	14	24	24	NUM
inlawrev-3110	296	15	(	(	PUNCT
inlawrev-3110	296	16	2d	2d	NUM
inlawrev-3110	296	17	ed	ed	NOUN
inlawrev-3110	296	18	.	.	PROPN
inlawrev-3110	296	19	1982	1982	NUM
inlawrev-3110	296	20	)	)	PUNCT
inlawrev-3110	296	21	.	.	PUNCT
inlawrev-3110	297	1	30	30	NUM
inlawrev-3110	297	2	indiana	indiana	PROPN
inlawrev-3110	297	3	law	law	PROPN
inlawrev-3110	297	4	review	review	NOUN
inlawrev-3110	297	5	[	[	X
inlawrev-3110	297	6	vol	vol	NOUN
inlawrev-3110	297	7	.	.	PUNCT
inlawrev-3110	298	1	28:21	28:21	NUM
inlawrev-3110	298	2	conditions	condition	NOUN
inlawrev-3110	298	3	,	,	PUNCT
inlawrev-3110	298	4	or	or	CCONJ
inlawrev-3110	298	5	privileges	privilege	NOUN
inlawrev-3110	298	6	of	of	ADP
inlawrev-3110	298	7	employment	employment	NOUN
inlawrev-3110	298	8	,	,	PUNCT
inlawrev-3110	298	9	because	because	SCONJ
inlawrev-3110	298	10	of	of	ADP
inlawrev-3110	298	11	such	such	ADJ
inlawrev-3110	298	12	individual	individual	NOUN
inlawrev-3110	298	13	's	's	PART
inlawrev-3110	298	14	race	race	NOUN
inlawrev-3110	298	15	,	,	PUNCT
inlawrev-3110	298	16	color	color	NOUN
inlawrev-3110	298	17	,	,	PUNCT
inlawrev-3110	298	18	religion	religion	NOUN
inlawrev-3110	298	19	,	,	PUNCT
inlawrev-3110	298	20	sex	sex	NOUN
inlawrev-3110	298	21	,	,	PUNCT
inlawrev-3110	298	22	or	or	CCONJ
inlawrev-3110	298	23	national	national	ADJ
inlawrev-3110	298	24	origin	origin	NOUN
inlawrev-3110	298	25	;	;	PUNCT
inlawrev-3110	298	26	or	or	CCONJ
inlawrev-3110	298	27	(	(	PUNCT
inlawrev-3110	298	28	2	2	X
inlawrev-3110	298	29	)	)	PUNCT
inlawrev-3110	298	30	to	to	PART
inlawrev-3110	298	31	limit	limit	VERB
inlawrev-3110	298	32	,	,	PUNCT
inlawrev-3110	298	33	segregate	segregate	VERB
inlawrev-3110	298	34	,	,	PUNCT
inlawrev-3110	298	35	or	or	CCONJ
inlawrev-3110	298	36	classify	classify	VERB
inlawrev-3110	298	37	his	his	PRON
inlawrev-3110	298	38	employees	employee	NOUN
inlawrev-3110	298	39	or	or	CCONJ
inlawrev-3110	298	40	applicants	applicant	NOUN
inlawrev-3110	298	41	for	for	ADP
inlawrev-3110	298	42	employment	employment	NOUN
inlawrev-3110	298	43	in	in	ADP
inlawrev-3110	298	44	any	any	DET
inlawrev-3110	298	45	way	way	NOUN
inlawrev-3110	298	46	which	which	PRON
inlawrev-3110	298	47	would	would	AUX
inlawrev-3110	298	48	deprive	deprive	VERB
inlawrev-3110	298	49	or	or	CCONJ
inlawrev-3110	298	50	tend	tend	VERB
inlawrev-3110	298	51	to	to	PART
inlawrev-3110	298	52	deprive	deprive	VERB
inlawrev-3110	298	53	any	any	DET
inlawrev-3110	298	54	individual	individual	NOUN
inlawrev-3110	298	55	of	of	ADP
inlawrev-3110	298	56	employment	employment	NOUN
inlawrev-3110	298	57	opportunities	opportunity	NOUN
inlawrev-3110	298	58	or	or	CCONJ
inlawrev-3110	298	59	otherwise	otherwise	ADV
inlawrev-3110	298	60	adversely	adversely	ADV
inlawrev-3110	298	61	affect	affect	VERB
inlawrev-3110	298	62	his	his	PRON
inlawrev-3110	298	63	status	status	NOUN
inlawrev-3110	298	64	as	as	ADP
inlawrev-3110	298	65	an	an	DET
inlawrev-3110	298	66	employee	employee	NOUN
inlawrev-3110	298	67	,	,	PUNCT
inlawrev-3110	298	68	because	because	SCONJ
inlawrev-3110	298	69	of	of	ADP
inlawrev-3110	298	70	such	such	ADJ
inlawrev-3110	298	71	individual	individual	NOUN
inlawrev-3110	298	72	's	's	PART
inlawrev-3110	298	73	race	race	NOUN
inlawrev-3110	298	74	,	,	PUNCT
inlawrev-3110	298	75	color	color	NOUN
inlawrev-3110	298	76	,	,	PUNCT
inlawrev-3110	298	77	religion	religion	NOUN
inlawrev-3110	298	78	,	,	PUNCT
inlawrev-3110	298	79	sex	sex	NOUN
inlawrev-3110	298	80	,	,	PUNCT
inlawrev-3110	298	81	or	or	CCONJ
inlawrev-3110	298	82	national	national	ADJ
inlawrev-3110	298	83	origin	origin	NOUN
inlawrev-3110	298	84	.	.	PUNCT
inlawrev-3110	299	1	63	63	NUM
inlawrev-3110	299	2	the	the	DET
inlawrev-3110	299	3	age	age	NOUN
inlawrev-3110	299	4	discrimination	discrimination	NOUN
inlawrev-3110	299	5	employment	employment	NOUN
inlawrev-3110	299	6	act	act	NOUN
inlawrev-3110	299	7	(	(	PUNCT
inlawrev-3110	299	8	adea	adea	X
inlawrev-3110	299	9	)	)	PUNCT
inlawrev-3110	299	10	64	64	NUM
inlawrev-3110	299	11	provides	provide	VERB
inlawrev-3110	299	12	similar	similar	ADJ
inlawrev-3110	299	13	protection	protection	NOUN
inlawrev-3110	299	14	for	for	ADP
inlawrev-3110	299	15	individuals	individual	NOUN
inlawrev-3110	299	16	over	over	ADP
inlawrev-3110	299	17	age	age	NOUN
inlawrev-3110	299	18	forty	forty	NUM
inlawrev-3110	299	19	and	and	CCONJ
inlawrev-3110	299	20	could	could	AUX
inlawrev-3110	299	21	have	have	VERB
inlawrev-3110	299	22	a	a	DET
inlawrev-3110	299	23	significant	significant	ADJ
inlawrev-3110	299	24	impact	impact	NOUN
inlawrev-3110	299	25	in	in	ADP
inlawrev-3110	299	26	the	the	DET
inlawrev-3110	299	27	context	context	NOUN
inlawrev-3110	299	28	of	of	ADP
inlawrev-3110	299	29	professional	professional	ADJ
inlawrev-3110	299	30	partnerships	partnership	NOUN
inlawrev-3110	299	31	such	such	ADJ
inlawrev-3110	299	32	as	as	ADP
inlawrev-3110	299	33	law	law	NOUN
inlawrev-3110	299	34	or	or	CCONJ
inlawrev-3110	299	35	accounting	accounting	NOUN
inlawrev-3110	299	36	firms	firm	NOUN
inlawrev-3110	299	37	.	.	PUNCT
inlawrev-3110	300	1	while	while	SCONJ
inlawrev-3110	300	2	one	one	PRON
inlawrev-3110	300	3	does	do	AUX
inlawrev-3110	300	4	not	not	PART
inlawrev-3110	300	5	expect	expect	VERB
inlawrev-3110	300	6	any	any	DET
inlawrev-3110	300	7	law	law	NOUN
inlawrev-3110	300	8	firm	firm	NOUN
inlawrev-3110	300	9	to	to	PART
inlawrev-3110	300	10	fire	fire	VERB
inlawrev-3110	300	11	all	all	DET
inlawrev-3110	300	12	employees	employee	NOUN
inlawrev-3110	300	13	whose	whose	DET
inlawrev-3110	300	14	ancestors	ancestor	NOUN
inlawrev-3110	300	15	emigrated	emigrate	VERB
inlawrev-3110	300	16	from	from	ADP
inlawrev-3110	300	17	a	a	DET
inlawrev-3110	300	18	certain	certain	ADJ
inlawrev-3110	300	19	country	country	NOUN
inlawrev-3110	300	20	,	,	PUNCT
inlawrev-3110	300	21	one	one	NOUN
inlawrev-3110	300	22	certainly	certainly	ADV
inlawrev-3110	300	23	can	can	AUX
inlawrev-3110	300	24	expect	expect	VERB
inlawrev-3110	300	25	conflict	conflict	NOUN
inlawrev-3110	300	26	over	over	ADP
inlawrev-3110	300	27	the	the	DET
inlawrev-3110	300	28	issue	issue	NOUN
inlawrev-3110	300	29	of	of	ADP
inlawrev-3110	300	30	mandatory	mandatory	ADJ
inlawrev-3110	300	31	retirement	retirement	NOUN
inlawrev-3110	300	32	age	age	NOUN
inlawrev-3110	300	33	.	.	PUNCT
inlawrev-3110	301	1	65	65	NUM
inlawrev-3110	301	2	a	a	DET
inlawrev-3110	301	3	sharp	sharp	ADJ
inlawrev-3110	301	4	dichotomy	dichotomy	NOUN
inlawrev-3110	301	5	can	can	AUX
inlawrev-3110	301	6	be	be	AUX
inlawrev-3110	301	7	seen	see	VERB
inlawrev-3110	301	8	between	between	ADP
inlawrev-3110	301	9	court	court	NOUN
inlawrev-3110	301	10	decisions	decision	NOUN
inlawrev-3110	301	11	in	in	ADP
inlawrev-3110	301	12	employment	employment	NOUN
inlawrev-3110	301	13	discrimination	discrimination	NOUN
inlawrev-3110	301	14	cases	case	NOUN
inlawrev-3110	301	15	and	and	CCONJ
inlawrev-3110	301	16	scholarly	scholarly	ADJ
inlawrev-3110	301	17	commentary	commentary	NOUN
inlawrev-3110	301	18	.	.	PUNCT
inlawrev-3110	302	1	articles	article	NOUN
inlawrev-3110	302	2	in	in	ADP
inlawrev-3110	302	3	various	various	ADJ
inlawrev-3110	302	4	law	law	NOUN
inlawrev-3110	302	5	reviews	review	NOUN
inlawrev-3110	302	6	have	have	AUX
inlawrev-3110	302	7	favored	favor	VERB
inlawrev-3110	302	8	a	a	DET
inlawrev-3110	302	9	broad	broad	ADJ
inlawrev-3110	302	10	definition	definition	NOUN
inlawrev-3110	302	11	of	of	ADP
inlawrev-3110	302	12	"	"	PUNCT
inlawrev-3110	302	13	employee	employee	NOUN
inlawrev-3110	302	14	"	"	PUNCT
inlawrev-3110	302	15	to	to	PART
inlawrev-3110	302	16	bring	bring	VERB
inlawrev-3110	302	17	partners	partner	NOUN
inlawrev-3110	302	18	within	within	ADP
inlawrev-3110	302	19	the	the	DET
inlawrev-3110	302	20	protection	protection	NOUN
inlawrev-3110	302	21	of	of	ADP
inlawrev-3110	302	22	the	the	DET
inlawrev-3110	302	23	employment	employment	NOUN
inlawrev-3110	302	24	discrimination	discrimination	NOUN
inlawrev-3110	302	25	statutes	statute	NOUN
inlawrev-3110	302	26	.	.	PUNCT
inlawrev-3110	303	1	in	in	ADP
inlawrev-3110	303	2	contrast	contrast	NOUN
inlawrev-3110	303	3	,	,	PUNCT
inlawrev-3110	303	4	the	the	DET
inlawrev-3110	303	5	courts	court	NOUN
inlawrev-3110	303	6	have	have	AUX
inlawrev-3110	303	7	generally	generally	ADV
inlawrev-3110	303	8	been	be	AUX
inlawrev-3110	303	9	more	more	ADV
inlawrev-3110	303	10	restrictive	restrictive	ADJ
inlawrev-3110	303	11	.	.	PUNCT
inlawrev-3110	304	1	66	66	NUM
inlawrev-3110	304	2	however	however	ADV
inlawrev-3110	304	3	,	,	PUNCT
inlawrev-3110	304	4	it	it	PRON
inlawrev-3110	304	5	should	should	AUX
inlawrev-3110	304	6	be	be	AUX
inlawrev-3110	304	7	noted	note	VERB
inlawrev-3110	304	8	that	that	SCONJ
inlawrev-3110	304	9	it	it	PRON
inlawrev-3110	304	10	is	be	AUX
inlawrev-3110	304	11	possible	possible	ADJ
inlawrev-3110	304	12	to	to	PART
inlawrev-3110	304	13	bring	bring	VERB
inlawrev-3110	304	14	partners	partner	NOUN
inlawrev-3110	304	15	within	within	ADP
inlawrev-3110	304	16	the	the	DET
inlawrev-3110	304	17	protection	protection	NOUN
inlawrev-3110	304	18	of	of	ADP
inlawrev-3110	304	19	the	the	DET
inlawrev-3110	304	20	employment	employment	NOUN
inlawrev-3110	304	21	discrimination	discrimination	NOUN
inlawrev-3110	304	22	statutes	statute	NOUN
inlawrev-3110	304	23	without	without	ADP
inlawrev-3110	304	24	ever	ever	ADV
inlawrev-3110	304	25	deciding	decide	VERB
inlawrev-3110	304	26	whether	whether	SCONJ
inlawrev-3110	304	27	a	a	DET
inlawrev-3110	304	28	partner	partner	NOUN
inlawrev-3110	304	29	can	can	AUX
inlawrev-3110	304	30	be	be	AUX
inlawrev-3110	304	31	considered	consider	VERB
inlawrev-3110	304	32	an	an	DET
inlawrev-3110	304	33	employee	employee	NOUN
inlawrev-3110	304	34	.	.	PUNCT
inlawrev-3110	305	1	the	the	DET
inlawrev-3110	305	2	united	united	PROPN
inlawrev-3110	305	3	kingdom	kingdom	PROPN
inlawrev-3110	305	4	has	have	AUX
inlawrev-3110	305	5	done	do	VERB
inlawrev-3110	305	6	precisely	precisely	ADV
inlawrev-3110	305	7	that	that	PRON
inlawrev-3110	305	8	:	:	PUNCT
inlawrev-3110	305	9	it	it	PRON
inlawrev-3110	305	10	is	be	AUX
inlawrev-3110	305	11	unlawful	unlawful	ADJ
inlawrev-3110	305	12	for	for	ADP
inlawrev-3110	305	13	a	a	DET
inlawrev-3110	305	14	firm	firm	NOUN
inlawrev-3110	305	15	consisting	consist	VERB
inlawrev-3110	305	16	of	of	ADP
inlawrev-3110	305	17	six	six	NUM
inlawrev-3110	305	18	or	or	CCONJ
inlawrev-3110	305	19	more	more	ADJ
inlawrev-3110	305	20	partners	partner	NOUN
inlawrev-3110	305	21	,	,	PUNCT
inlawrev-3110	305	22	67	67	NUM
inlawrev-3110	305	23	in	in	ADP
inlawrev-3110	305	24	relation	relation	NOUN
inlawrev-3110	305	25	to	to	ADP
inlawrev-3110	305	26	a	a	DET
inlawrev-3110	305	27	position	position	NOUN
inlawrev-3110	305	28	as	as	ADP
inlawrev-3110	305	29	partner	partner	NOUN
inlawrev-3110	305	30	in	in	ADP
inlawrev-3110	305	31	the	the	DET
inlawrev-3110	305	32	firm	firm	NOUN
inlawrev-3110	305	33	,	,	PUNCT
inlawrev-3110	305	34	to	to	PART
inlawrev-3110	305	35	discriminate	discriminate	VERB
inlawrev-3110	305	36	against	against	ADP
inlawrev-3110	305	37	a	a	DET
inlawrev-3110	305	38	woman	woman	NOUN
inlawrev-3110	305	39	(	(	PUNCT
inlawrev-3110	305	40	a	a	NOUN
inlawrev-3110	305	41	)	)	PUNCT
inlawrev-3110	305	42	in	in	ADP
inlawrev-3110	305	43	the	the	DET
inlawrev-3110	305	44	arrangements	arrangement	NOUN
inlawrev-3110	305	45	they	they	PRON
inlawrev-3110	305	46	make	make	VERB
inlawrev-3110	305	47	for	for	ADP
inlawrev-3110	305	48	the	the	DET
inlawrev-3110	305	49	purpose	purpose	NOUN
inlawrev-3110	305	50	of	of	ADP
inlawrev-3110	305	51	determining	determine	VERB
inlawrev-3110	305	52	who	who	PRON
inlawrev-3110	305	53	should	should	AUX
inlawrev-3110	305	54	be	be	AUX
inlawrev-3110	305	55	offered	offer	VERB
inlawrev-3110	305	56	that	that	DET
inlawrev-3110	305	57	position	position	NOUN
inlawrev-3110	305	58	,	,	PUNCT
inlawrev-3110	305	59	or	or	CCONJ
inlawrev-3110	305	60	(	(	PUNCT
inlawrev-3110	305	61	b	b	NOUN
inlawrev-3110	305	62	)	)	PUNCT
inlawrev-3110	305	63	in	in	ADP
inlawrev-3110	305	64	the	the	DET
inlawrev-3110	305	65	terms	term	NOUN
inlawrev-3110	305	66	on	on	ADP
inlawrev-3110	305	67	which	which	PRON
inlawrev-3110	305	68	they	they	PRON
inlawrev-3110	305	69	offer	offer	VERB
inlawrev-3110	305	70	her	she	PRON
inlawrev-3110	305	71	that	that	DET
inlawrev-3110	305	72	position	position	NOUN
inlawrev-3110	305	73	,	,	PUNCT
inlawrev-3110	305	74	or	or	CCONJ
inlawrev-3110	305	75	(	(	PUNCT
inlawrev-3110	305	76	c	c	NOUN
inlawrev-3110	305	77	)	)	PUNCT
inlawrev-3110	305	78	by	by	ADP
inlawrev-3110	305	79	refusing	refuse	VERB
inlawrev-3110	305	80	or	or	CCONJ
inlawrev-3110	305	81	deliberately	deliberately	ADV
inlawrev-3110	305	82	omitting	omit	VERB
inlawrev-3110	305	83	to	to	PART
inlawrev-3110	305	84	offer	offer	VERB
inlawrev-3110	305	85	her	she	PRON
inlawrev-3110	305	86	that	that	DET
inlawrev-3110	305	87	position	position	NOUN
inlawrev-3110	305	88	,	,	PUNCT
inlawrev-3110	305	89	or	or	CCONJ
inlawrev-3110	305	90	(	(	PUNCT
inlawrev-3110	305	91	d	d	X
inlawrev-3110	305	92	)	)	PUNCT
inlawrev-3110	305	93	in	in	ADP
inlawrev-3110	305	94	the	the	DET
inlawrev-3110	305	95	case	case	NOUN
inlawrev-3110	305	96	where	where	SCONJ
inlawrev-3110	305	97	the	the	DET
inlawrev-3110	305	98	woman	woman	NOUN
inlawrev-3110	305	99	[	[	X
inlawrev-3110	305	100	is	be	AUX
inlawrev-3110	305	101	already	already	ADV
inlawrev-3110	305	102	a	a	DET
inlawrev-3110	305	103	partner	partner	NOUN
inlawrev-3110	305	104	,	,	PUNCT
inlawrev-3110	305	105	it	it	PRON
inlawrev-3110	305	106	is	be	AUX
inlawrev-3110	305	107	unlawful	unlawful	ADJ
inlawrev-3110	305	108	to	to	PART
inlawrev-3110	305	109	discriminate	discriminate	VERB
inlawrev-3110	305	110	against	against	ADP
inlawrev-3110	305	111	her	she	PRON
inlawrev-3110	305	112	]	]	PUNCT
inlawrev-3110	305	113	(	(	PUNCT
inlawrev-3110	305	114	i	i	NOUN
inlawrev-3110	305	115	)	)	PUNCT
inlawrev-3110	305	116	in	in	ADP
inlawrev-3110	305	117	the	the	DET
inlawrev-3110	305	118	way	way	NOUN
inlawrev-3110	305	119	they	they	PRON
inlawrev-3110	305	120	afford	afford	VERB
inlawrev-3110	305	121	her	her	PRON
inlawrev-3110	305	122	access	access	NOUN
inlawrev-3110	305	123	to	to	ADP
inlawrev-3110	305	124	any	any	DET
inlawrev-3110	305	125	benefits	benefit	NOUN
inlawrev-3110	305	126	,	,	PUNCT
inlawrev-3110	305	127	facilities	facility	NOUN
inlawrev-3110	305	128	or	or	CCONJ
inlawrev-3110	305	129	services	service	NOUN
inlawrev-3110	305	130	...	...	PUNCT
inlawrev-3110	305	131	or	or	CCONJ
inlawrev-3110	305	132	(	(	PUNCT
inlawrev-3110	305	133	ii	ii	NOUN
inlawrev-3110	305	134	)	)	PUNCT
inlawrev-3110	305	135	by	by	ADP
inlawrev-3110	305	136	expelling	expel	VERB
inlawrev-3110	305	137	her	she	PRON
inlawrev-3110	305	138	from	from	ADP
inlawrev-3110	305	139	that	that	DET
inlawrev-3110	305	140	position	position	NOUN
inlawrev-3110	305	141	or	or	CCONJ
inlawrev-3110	305	142	subjecting	subject	VERB
inlawrev-3110	305	143	her	she	PRON
inlawrev-3110	305	144	to	to	ADP
inlawrev-3110	305	145	any	any	DET
inlawrev-3110	305	146	other	other	ADJ
inlawrev-3110	305	147	detriment	detriment	NOUN
inlawrev-3110	305	148	.	.	PUNCT
inlawrev-3110	306	1	68	68	NUM
inlawrev-3110	306	2	legislative	legislative	ADJ
inlawrev-3110	306	3	history	history	NOUN
inlawrev-3110	306	4	of	of	ADP
inlawrev-3110	306	5	this	this	DET
inlawrev-3110	306	6	section	section	NOUN
inlawrev-3110	306	7	is	be	AUX
inlawrev-3110	306	8	elusive	elusive	ADJ
inlawrev-3110	306	9	,	,	PUNCT
inlawrev-3110	306	10	but	but	CCONJ
inlawrev-3110	306	11	this	this	DET
inlawrev-3110	306	12	situation	situation	NOUN
inlawrev-3110	306	13	does	do	AUX
inlawrev-3110	306	14	not	not	PART
inlawrev-3110	306	15	seem	seem	VERB
inlawrev-3110	306	16	to	to	PART
inlawrev-3110	306	17	be	be	AUX
inlawrev-3110	306	18	the	the	DET
inlawrev-3110	306	19	result	result	NOUN
inlawrev-3110	306	20	ofany	ofany	NOUN
inlawrev-3110	306	21	case	case	NOUN
inlawrev-3110	306	22	holding	hold	VERB
inlawrev-3110	306	23	that	that	SCONJ
inlawrev-3110	306	24	a	a	DET
inlawrev-3110	306	25	partner	partner	NOUN
inlawrev-3110	306	26	is	be	AUX
inlawrev-3110	306	27	not	not	PART
inlawrev-3110	306	28	an	an	DET
inlawrev-3110	306	29	employee	employee	NOUN
inlawrev-3110	306	30	.	.	PUNCT
inlawrev-3110	307	1	this	this	DET
inlawrev-3110	307	2	statute	statute	NOUN
inlawrev-3110	307	3	was	be	AUX
inlawrev-3110	307	4	enacted	enact	VERB
inlawrev-3110	307	5	in	in	ADP
inlawrev-3110	307	6	1	1	NUM
inlawrev-3110	307	7	975	975	NUM
inlawrev-3110	307	8	,	,	PUNCT
inlawrev-3110	307	9	yet	yet	CCONJ
inlawrev-3110	307	10	until	until	ADP
inlawrev-3110	307	11	1989	1989	NUM
inlawrev-3110	307	12	the	the	DET
inlawrev-3110	307	13	courts	court	NOUN
inlawrev-3110	307	14	had	have	AUX
inlawrev-3110	307	15	not	not	PART
inlawrev-3110	307	16	decided	decide	VERB
inlawrev-3110	307	17	whether	whether	SCONJ
inlawrev-3110	307	18	a	a	DET
inlawrev-3110	307	19	partner	partner	NOUN
inlawrev-3110	307	20	can	can	AUX
inlawrev-3110	307	21	be	be	AUX
inlawrev-3110	307	22	considered	consider	VERB
inlawrev-3110	307	23	an	an	DET
inlawrev-3110	307	24	employee	employee	NOUN
inlawrev-3110	307	25	.	.	PUNCT
inlawrev-3110	307	26	'	'	PUNCT
inlawrev-3110	308	1	"	"	PUNCT
inlawrev-3110	308	2	69	69	NUM
inlawrev-3110	308	3	63	63	NUM
inlawrev-3110	308	4	.	.	PUNCT
inlawrev-3110	309	1	42	42	NUM
inlawrev-3110	309	2	u.s.c	u.s.c	ADJ
inlawrev-3110	309	3	.	.	PUNCT
inlawrev-3110	310	1	§	§	PROPN
inlawrev-3110	310	2	2000e-2	2000e-2	NUM
inlawrev-3110	310	3	(	(	PUNCT
inlawrev-3110	310	4	1974	1974	NUM
inlawrev-3110	310	5	)	)	PUNCT
inlawrev-3110	310	6	.	.	PUNCT
inlawrev-3110	311	1	64	64	NUM
inlawrev-3110	311	2	.	.	NOUN
inlawrev-3110	311	3	29	29	NUM
inlawrev-3110	311	4	u.s.c	u.s.c	NOUN
inlawrev-3110	311	5	.	.	PUNCT
inlawrev-3110	312	1	§	§	PROPN
inlawrev-3110	312	2	§	§	PROPN
inlawrev-3110	312	3	621	621	NUM
inlawrev-3110	312	4	-	-	SYM
inlawrev-3110	312	5	34	34	NUM
inlawrev-3110	312	6	(	(	PUNCT
inlawrev-3110	312	7	1985	1985	NUM
inlawrev-3110	312	8	)	)	PUNCT
inlawrev-3110	312	9	.	.	PUNCT
inlawrev-3110	313	1	65	65	NUM
inlawrev-3110	313	2	.	.	PUNCT
inlawrev-3110	314	1	see	see	VERB
inlawrev-3110	314	2	rod	rod	NOUN
inlawrev-3110	314	3	doty	doty	NOUN
inlawrev-3110	314	4	,	,	PUNCT
inlawrev-3110	314	5	theage	theage	NOUN
inlawrev-3110	314	6	discrimination	discrimination	NOUN
inlawrev-3110	314	7	in	in	ADP
inlawrev-3110	314	8	employmentact	employmentact	NOUN
inlawrev-3110	314	9	andmandatory	andmandatory	ADJ
inlawrev-3110	314	10	retirement	retirement	NOUN
inlawrev-3110	314	11	oflawfirm	oflawfirm	PROPN
inlawrev-3110	314	12	partners	partner	NOUN
inlawrev-3110	314	13	,	,	PUNCT
inlawrev-3110	314	14	53	53	NUM
inlawrev-3110	314	15	s.	s.	PROPN
inlawrev-3110	314	16	cal	cal	PROPN
inlawrev-3110	314	17	.	.	PUNCT
inlawrev-3110	315	1	l.	l.	PROPN
inlawrev-3110	315	2	rev	rev	PROPN
inlawrev-3110	315	3	.	.	PROPN
inlawrev-3110	315	4	1679	1679	NUM
inlawrev-3110	315	5	(	(	PUNCT
inlawrev-3110	315	6	1980	1980	NUM
inlawrev-3110	315	7	)	)	PUNCT
inlawrev-3110	315	8	.	.	PUNCT
inlawrev-3110	316	1	66	66	NUM
inlawrev-3110	316	2	.	.	PUNCT
inlawrev-3110	317	1	compare	compare	PROPN
inlawrev-3110	317	2	,	,	PUNCT
inlawrev-3110	317	3	e.g.	e.g.	ADV
inlawrev-3110	317	4	,	,	PUNCT
inlawrev-3110	317	5	wheeler	wheeler	NOUN
inlawrev-3110	317	6	v.	v.	ADP
inlawrev-3110	317	7	main	main	ADJ
inlawrev-3110	317	8	hurdman	hurdman	NOUN
inlawrev-3110	317	9	,	,	PUNCT
inlawrev-3110	317	10	825	825	NUM
inlawrev-3110	317	11	f.2d	f.2d	ADP
inlawrev-3110	317	12	257	257	NUM
inlawrev-3110	317	13	,	,	PUNCT
inlawrev-3110	317	14	266	266	NUM
inlawrev-3110	317	15	(	(	PUNCT
inlawrev-3110	317	16	10th	10th	ADJ
inlawrev-3110	317	17	cir	cir	NOUN
inlawrev-3110	317	18	.	.	PUNCT
inlawrev-3110	317	19	1987	1987	NUM
inlawrev-3110	317	20	)	)	PUNCT
inlawrev-3110	317	21	,	,	PUNCT
inlawrev-3110	317	22	cert	cert	NOUN
inlawrev-3110	317	23	,	,	PUNCT
inlawrev-3110	317	24	denied	deny	VERB
inlawrev-3110	317	25	,	,	PUNCT
inlawrev-3110	317	26	484	484	NUM
inlawrev-3110	317	27	u.s	u.s	PROPN
inlawrev-3110	317	28	.	.	PROPN
inlawrev-3110	317	29	986	986	NUM
inlawrev-3110	317	30	(	(	PUNCT
inlawrev-3110	317	31	1987	1987	NUM
inlawrev-3110	317	32	)	)	PUNCT
inlawrev-3110	317	33	wcoleen	wcoleen	VERB
inlawrev-3110	317	34	eck	eck	PROPN
inlawrev-3110	317	35	,	,	PUNCT
inlawrev-3110	317	36	title	title	NOUN
inlawrev-3110	317	37	vii	vii	PROPN
inlawrev-3110	317	38	and	and	CCONJ
inlawrev-3110	317	39	the	the	DET
inlawrev-3110	317	40	age	age	NOUN
inlawrev-3110	317	41	discrimination	discrimination	NOUN
inlawrev-3110	317	42	in	in	ADP
inlawrev-3110	317	43	employmentact	employmentact	NOUN
inlawrev-3110	317	44	:	:	PUNCT
inlawrev-3110	317	45	should	should	AUX
inlawrev-3110	317	46	partners	partner	NOUN
inlawrev-3110	317	47	be	be	AUX
inlawrev-3110	317	48	protected	protect	VERB
inlawrev-3110	317	49	as	as	ADP
inlawrev-3110	317	50	employees	employee	NOUN
inlawrev-3110	317	51	?	?	PUNCT
inlawrev-3110	318	1	,	,	PUNCT
inlawrev-3110	318	2	36	36	NUM
inlawrev-3110	318	3	kan	kan	X
inlawrev-3110	318	4	.	.	PUNCT
inlawrev-3110	318	5	l.	l.	PROPN
inlawrev-3110	318	6	rev	rev	PROPN
inlawrev-3110	318	7	.	.	PROPN
inlawrev-3110	319	1	581	581	NUM
inlawrev-3110	319	2	(	(	PUNCT
inlawrev-3110	319	3	1988	1988	NUM
inlawrev-3110	319	4	)	)	PUNCT
inlawrev-3110	319	5	.	.	PUNCT
inlawrev-3110	320	1	67	67	NUM
inlawrev-3110	320	2	.	.	PUNCT
inlawrev-3110	321	1	the	the	DET
inlawrev-3110	321	2	words	word	NOUN
inlawrev-3110	321	3	"	"	PUNCT
inlawrev-3110	321	4	consisting	consist	VERB
inlawrev-3110	321	5	of	of	ADP
inlawrev-3110	321	6	six	six	NUM
inlawrev-3110	321	7	or	or	CCONJ
inlawrev-3110	321	8	more	more	ADJ
inlawrev-3110	321	9	partners	partner	NOUN
inlawrev-3110	321	10	"	"	PUNCT
inlawrev-3110	321	11	were	be	AUX
inlawrev-3110	321	12	removed	remove	VERB
inlawrev-3110	321	13	by	by	ADP
inlawrev-3110	321	14	the	the	DET
inlawrev-3110	321	15	sex	sex	NOUN
inlawrev-3110	321	16	discrimination	discrimination	NOUN
inlawrev-3110	321	17	act	act	NOUN
inlawrev-3110	321	18	of	of	ADP
inlawrev-3110	321	19	1	1	NUM
inlawrev-3110	321	20	986	986	NUM
inlawrev-3110	321	21	(	(	PUNCT
inlawrev-3110	321	22	eng	eng	PROPN
inlawrev-3110	321	23	.	.	PUNCT
inlawrev-3110	321	24	)	)	PUNCT
inlawrev-3110	321	25	.	.	PUNCT
inlawrev-3110	322	1	68	68	NUM
inlawrev-3110	322	2	.	.	PUNCT
inlawrev-3110	322	3	sex	sex	NOUN
inlawrev-3110	322	4	discrimination	discrimination	PROPN
inlawrev-3110	322	5	act	act	NOUN
inlawrev-3110	322	6	,	,	PUNCT
inlawrev-3110	322	7	supra	supra	PROPN
inlawrev-3110	322	8	note	note	NOUN
inlawrev-3110	322	9	9	9	NUM
inlawrev-3110	322	10	.	.	NOUN
inlawrev-3110	322	11	69	69	NUM
inlawrev-3110	322	12	.	.	PUNCT
inlawrev-3110	323	1	cowell	cowell	VERB
inlawrev-3110	323	2	v.	v.	ADP
inlawrev-3110	323	3	quitter	quitter	PROPN
inlawrev-3110	323	4	goodison	goodison	PROPN
inlawrev-3110	323	5	co.	co.	PROPN
inlawrev-3110	324	1	v.	v.	CCONJ
inlawrev-3110	324	2	qg	qg	PROPN
inlawrev-3110	324	3	management	management	PROPN
inlawrev-3110	324	4	services	services	PROPN
inlawrev-3110	324	5	ltd	ltd	PROPN
inlawrev-3110	324	6	.	.	PROPN
inlawrev-3110	324	7	,	,	PUNCT
inlawrev-3110	324	8	court	court	NOUN
inlawrev-3110	324	9	of	of	ADP
inlawrev-3110	324	10	appeal	appeal	NOUN
inlawrev-3110	324	11	(	(	PUNCT
inlawrev-3110	324	12	civil	civil	ADJ
inlawrev-3110	324	13	division	division	NOUN
inlawrev-3110	324	14	)	)	PUNCT
inlawrev-3110	324	15	,	,	PUNCT
inlawrev-3110	324	16	[	[	X
inlawrev-3110	324	17	1989	1989	NUM
inlawrev-3110	324	18	]	]	PUNCT
inlawrev-3110	324	19	irlr	irlr	NOUN
inlawrev-3110	324	20	393	393	NUM
inlawrev-3110	324	21	.	.	PUNCT
inlawrev-3110	325	1	the	the	DET
inlawrev-3110	325	2	plaintiff	plaintiff	NOUN
inlawrev-3110	325	3	brought	bring	VERB
inlawrev-3110	325	4	suit	suit	NOUN
inlawrev-3110	325	5	for	for	ADP
inlawrev-3110	325	6	unfair	unfair	ADJ
inlawrev-3110	325	7	dismissal	dismissal	NOUN
inlawrev-3110	325	8	.	.	PUNCT
inlawrev-3110	326	1	such	such	DET
inlawrev-3110	326	2	a	a	DET
inlawrev-3110	326	3	claim	claim	NOUN
inlawrev-3110	326	4	required	require	VERB
inlawrev-3110	326	5	continuous	continuous	ADJ
inlawrev-3110	326	6	employment	employment	NOUN
inlawrev-3110	326	7	for	for	ADP
inlawrev-3110	326	8	two	two	NUM
inlawrev-3110	326	9	years	year	NOUN
inlawrev-3110	326	10	.	.	PUNCT
inlawrev-3110	327	1	plaintiffhad	plaintiffhad	PROPN
inlawrev-3110	327	2	been	be	AUX
inlawrev-3110	327	3	an	an	DET
inlawrev-3110	327	4	equity	equity	NOUN
inlawrev-3110	327	5	partner	partner	NOUN
inlawrev-3110	327	6	ofa	ofa	PROPN
inlawrev-3110	327	7	predecessor	predecessor	PROPN
inlawrev-3110	327	8	partnership	partnership	NOUN
inlawrev-3110	327	9	which	which	PRON
inlawrev-3110	327	10	became	became	AUX
inlawrev-3110	327	11	incorporated	incorporate	VERB
inlawrev-3110	327	12	less	less	ADJ
inlawrev-3110	327	13	than	than	ADP
inlawrev-3110	327	14	two	two	NUM
inlawrev-3110	327	15	years	year	NOUN
inlawrev-3110	327	16	prior	prior	ADV
inlawrev-3110	327	17	to	to	ADP
inlawrev-3110	327	18	the	the	DET
inlawrev-3110	327	19	dismissal	dismissal	NOUN
inlawrev-3110	327	20	.	.	PUNCT
inlawrev-3110	328	1	the	the	DET
inlawrev-3110	328	2	court	court	NOUN
inlawrev-3110	328	3	of	of	ADP
inlawrev-3110	328	4	appeal	appeal	NOUN
inlawrev-3110	328	5	held	hold	VERB
inlawrev-3110	328	6	that	that	PRON
inlawrev-3110	328	7	plaintiffwas	plaintiffwa	VERB
inlawrev-3110	328	8	not	not	PART
inlawrev-3110	328	9	an	an	DET
inlawrev-3110	328	10	employee	employee	NOUN
inlawrev-3110	328	11	prior	prior	ADV
inlawrev-3110	328	12	to	to	ADP
inlawrev-3110	328	13	incorporation	incorporation	NOUN
inlawrev-3110	328	14	.	.	PUNCT
inlawrev-3110	329	1	1	1	NUM
inlawrev-3110	329	2	994	994	NUM
inlawrev-3110	329	3	]	]	PUNCT
inlawrev-3110	329	4	partners	partner	NOUN
inlawrev-3110	329	5	as	as	ADP
inlawrev-3110	329	6	common	common	ADJ
inlawrev-3110	329	7	law	law	NOUN
inlawrev-3110	329	8	employees	employee	NOUN
inlawrev-3110	329	9	3	3	NUM
inlawrev-3110	329	10	1	1	NUM
inlawrev-3110	329	11	treatises	treatise	NOUN
inlawrev-3110	329	12	clearly	clearly	ADV
inlawrev-3110	329	13	show	show	VERB
inlawrev-3110	329	14	that	that	SCONJ
inlawrev-3110	329	15	the	the	DET
inlawrev-3110	329	16	british	british	PROPN
inlawrev-3110	329	17	statute	statute	PROPN
inlawrev-3110	329	18	contemplates	contemplate	VERB
inlawrev-3110	329	19	that	that	SCONJ
inlawrev-3110	329	20	this	this	DET
inlawrev-3110	329	21	result	result	NOUN
inlawrev-3110	329	22	is	be	AUX
inlawrev-3110	329	23	an	an	DET
inlawrev-3110	329	24	extension	extension	NOUN
inlawrev-3110	329	25	of	of	ADP
inlawrev-3110	329	26	the	the	DET
inlawrev-3110	329	27	statute	statute	NOUN
inlawrev-3110	329	28	to	to	ADP
inlawrev-3110	329	29	a	a	DET
inlawrev-3110	329	30	relationship	relationship	NOUN
inlawrev-3110	329	31	other	other	ADJ
inlawrev-3110	329	32	than	than	ADP
inlawrev-3110	329	33	employer	employer	NOUN
inlawrev-3110	329	34	/	/	SYM
inlawrev-3110	329	35	employee	employee	NOUN
inlawrev-3110	329	36	rather	rather	ADV
inlawrev-3110	329	37	than	than	ADP
inlawrev-3110	329	38	an	an	DET
inlawrev-3110	329	39	expansion	expansion	NOUN
inlawrev-3110	329	40	of	of	ADP
inlawrev-3110	329	41	the	the	DET
inlawrev-3110	329	42	definition	definition	NOUN
inlawrev-3110	329	43	of	of	ADP
inlawrev-3110	329	44	an	an	DET
inlawrev-3110	329	45	employee	employee	NOUN
inlawrev-3110	329	46	.	.	PUNCT
inlawrev-3110	330	1	70	70	NUM
inlawrev-3110	330	2	2	2	NUM
inlawrev-3110	330	3	.	.	PUNCT
inlawrev-3110	331	1	the	the	DET
inlawrev-3110	331	2	united	united	PROPN
inlawrev-3110	331	3	states	states	PROPN
inlawrev-3110	331	4	supreme	supreme	PROPN
inlawrev-3110	331	5	court.—the	court.—the	PROPN
inlawrev-3110	331	6	united	united	PROPN
inlawrev-3110	331	7	states	states	PROPN
inlawrev-3110	331	8	supreme	supreme	PROPN
inlawrev-3110	331	9	court	court	PROPN
inlawrev-3110	331	10	's	's	PART
inlawrev-3110	331	11	landmark	landmark	NOUN
inlawrev-3110	331	12	decision	decision	NOUN
inlawrev-3110	331	13	in	in	ADP
inlawrev-3110	331	14	hishon	hishon	PROPN
inlawrev-3110	331	15	v.	v.	ADP
inlawrev-3110	331	16	king	king	PROPN
inlawrev-3110	331	17	&	&	CCONJ
inlawrev-3110	331	18	spalding11	spalding11	NOUN
inlawrev-3110	331	19	laid	lay	VERB
inlawrev-3110	331	20	the	the	DET
inlawrev-3110	331	21	groundwork	groundwork	NOUN
inlawrev-3110	331	22	for	for	ADP
inlawrev-3110	331	23	cases	case	NOUN
inlawrev-3110	331	24	involving	involve	VERB
inlawrev-3110	331	25	a	a	DET
inlawrev-3110	331	26	partnership	partnership	NOUN
inlawrev-3110	331	27	's	's	PART
inlawrev-3110	331	28	discrimination	discrimination	NOUN
inlawrev-3110	331	29	based	base	VERB
inlawrev-3110	331	30	on	on	ADP
inlawrev-3110	331	31	gender	gender	NOUN
inlawrev-3110	331	32	.	.	PUNCT
inlawrev-3110	332	1	elizabeth	elizabeth	PROPN
inlawrev-3110	332	2	hishon	hishon	PROPN
inlawrev-3110	332	3	was	be	AUX
inlawrev-3110	332	4	an	an	DET
inlawrev-3110	332	5	associate	associate	NOUN
inlawrev-3110	332	6	of	of	ADP
inlawrev-3110	332	7	king	king	NOUN
inlawrev-3110	332	8	&	&	CCONJ
inlawrev-3110	332	9	spalding	spalding	PROPN
inlawrev-3110	332	10	,	,	PUNCT
inlawrev-3110	332	11	a	a	DET
inlawrev-3110	332	12	large	large	ADJ
inlawrev-3110	332	13	law	law	NOUN
inlawrev-3110	332	14	firm	firm	NOUN
inlawrev-3110	332	15	in	in	ADP
inlawrev-3110	332	16	atlanta	atlanta	PROPN
inlawrev-3110	332	17	,	,	PUNCT
inlawrev-3110	332	18	georgia	georgia	PROPN
inlawrev-3110	332	19	.	.	PUNCT
inlawrev-3110	333	1	after	after	ADP
inlawrev-3110	333	2	performing	perform	VERB
inlawrev-3110	333	3	as	as	ADP
inlawrev-3110	333	4	an	an	DET
inlawrev-3110	333	5	associate	associate	NOUN
inlawrev-3110	333	6	for	for	ADP
inlawrev-3110	333	7	the	the	DET
inlawrev-3110	333	8	requisite	requisite	ADJ
inlawrev-3110	333	9	amount	amount	NOUN
inlawrev-3110	333	10	oftime	oftime	NOUN
inlawrev-3110	333	11	to	to	PART
inlawrev-3110	333	12	be	be	AUX
inlawrev-3110	333	13	considered	consider	VERB
inlawrev-3110	333	14	a	a	DET
inlawrev-3110	333	15	partner	partner	NOUN
inlawrev-3110	333	16	,	,	PUNCT
inlawrev-3110	333	17	she	she	PRON
inlawrev-3110	333	18	was	be	AUX
inlawrev-3110	333	19	passed	pass	VERB
inlawrev-3110	333	20	over	over	ADP
inlawrev-3110	333	21	for	for	ADP
inlawrev-3110	333	22	partnership	partnership	NOUN
inlawrev-3110	333	23	,	,	PUNCT
inlawrev-3110	333	24	and	and	CCONJ
inlawrev-3110	333	25	the	the	DET
inlawrev-3110	333	26	firm	firm	NOUN
inlawrev-3110	333	27	ultimately	ultimately	ADV
inlawrev-3110	333	28	asked	ask	VERB
inlawrev-3110	333	29	her	she	PRON
inlawrev-3110	333	30	to	to	PART
inlawrev-3110	333	31	leave	leave	VERB
inlawrev-3110	333	32	.	.	PUNCT
inlawrev-3110	334	1	she	she	PRON
inlawrev-3110	334	2	brought	bring	VERB
inlawrev-3110	334	3	suit	suit	NOUN
inlawrev-3110	334	4	alleging	allege	VERB
inlawrev-3110	334	5	that	that	SCONJ
inlawrev-3110	334	6	her	her	PRON
inlawrev-3110	334	7	denial	denial	NOUN
inlawrev-3110	334	8	was	be	AUX
inlawrev-3110	334	9	based	base	VERB
inlawrev-3110	334	10	on	on	ADP
inlawrev-3110	334	11	prohibited	prohibit	VERB
inlawrev-3110	334	12	sex	sex	NOUN
inlawrev-3110	334	13	discrimination	discrimination	NOUN
inlawrev-3110	334	14	.	.	PUNCT
inlawrev-3110	335	1	the	the	DET
inlawrev-3110	335	2	issue	issue	NOUN
inlawrev-3110	335	3	before	before	ADP
inlawrev-3110	335	4	the	the	DET
inlawrev-3110	335	5	united	united	PROPN
inlawrev-3110	335	6	states	states	PROPN
inlawrev-3110	335	7	supreme	supreme	PROPN
inlawrev-3110	335	8	court	court	PROPN
inlawrev-3110	335	9	was	be	AUX
inlawrev-3110	335	10	whether	whether	SCONJ
inlawrev-3110	335	11	admission	admission	NOUN
inlawrev-3110	335	12	to	to	ADP
inlawrev-3110	335	13	partnership	partnership	NOUN
inlawrev-3110	335	14	could	could	AUX
inlawrev-3110	335	15	be	be	AUX
inlawrev-3110	335	16	a	a	DET
inlawrev-3110	335	17	term	term	NOUN
inlawrev-3110	335	18	or	or	CCONJ
inlawrev-3110	335	19	condition	condition	NOUN
inlawrev-3110	335	20	of	of	ADP
inlawrev-3110	335	21	employment	employment	NOUN
inlawrev-3110	335	22	.	.	PUNCT
inlawrev-3110	336	1	the	the	DET
inlawrev-3110	336	2	court	court	NOUN
inlawrev-3110	336	3	held	hold	VERB
inlawrev-3110	336	4	that	that	DET
inlawrev-3110	336	5	admission	admission	NOUN
inlawrev-3110	336	6	to	to	PART
inlawrev-3110	336	7	partner	partner	NOUN
inlawrev-3110	336	8	status	status	NOUN
inlawrev-3110	336	9	was	be	AUX
inlawrev-3110	336	10	a	a	DET
inlawrev-3110	336	11	term	term	NOUN
inlawrev-3110	336	12	and	and	CCONJ
inlawrev-3110	336	13	condition	condition	NOUN
inlawrev-3110	336	14	of	of	ADP
inlawrev-3110	336	15	employment	employment	NOUN
inlawrev-3110	336	16	as	as	ADP
inlawrev-3110	336	17	an	an	DET
inlawrev-3110	336	18	associate	associate	NOUN
inlawrev-3110	336	19	and	and	CCONJ
inlawrev-3110	336	20	accordingly	accordingly	ADV
inlawrev-3110	336	21	,	,	PUNCT
inlawrev-3110	336	22	that	that	DET
inlawrev-3110	336	23	denial	denial	NOUN
inlawrev-3110	336	24	of	of	ADP
inlawrev-3110	336	25	such	such	ADJ
inlawrev-3110	336	26	status	status	NOUN
inlawrev-3110	336	27	could	could	AUX
inlawrev-3110	336	28	not	not	PART
inlawrev-3110	336	29	be	be	AUX
inlawrev-3110	336	30	based	base	VERB
inlawrev-3110	336	31	on	on	ADP
inlawrev-3110	336	32	discriminatory	discriminatory	ADJ
inlawrev-3110	336	33	criteria	criterion	NOUN
inlawrev-3110	336	34	.	.	PUNCT
inlawrev-3110	337	1	72	72	NUM
inlawrev-3110	337	2	hishon	hishon	NOUN
inlawrev-3110	337	3	,	,	PUNCT
inlawrev-3110	337	4	in	in	ADP
inlawrev-3110	337	5	her	her	PRON
inlawrev-3110	337	6	status	status	NOUN
inlawrev-3110	337	7	as	as	ADP
inlawrev-3110	337	8	an	an	DET
inlawrev-3110	337	9	associate	associate	ADJ
inlawrev-3110	337	10	attorney	attorney	NOUN
inlawrev-3110	337	11	,	,	PUNCT
inlawrev-3110	337	12	was	be	AUX
inlawrev-3110	337	13	clearly	clearly	ADV
inlawrev-3110	337	14	an	an	DET
inlawrev-3110	337	15	employee	employee	NOUN
inlawrev-3110	337	16	.	.	PUNCT
inlawrev-3110	338	1	hence	hence	ADV
inlawrev-3110	338	2	,	,	PUNCT
inlawrev-3110	338	3	the	the	DET
inlawrev-3110	338	4	court	court	NOUN
inlawrev-3110	338	5	did	do	AUX
inlawrev-3110	338	6	not	not	PART
inlawrev-3110	338	7	have	have	VERB
inlawrev-3110	338	8	to	to	PART
inlawrev-3110	338	9	address	address	VERB
inlawrev-3110	338	10	the	the	DET
inlawrev-3110	338	11	issue	issue	NOUN
inlawrev-3110	338	12	of	of	ADP
inlawrev-3110	338	13	whether	whether	SCONJ
inlawrev-3110	338	14	a	a	DET
inlawrev-3110	338	15	partner	partner	NOUN
inlawrev-3110	338	16	could	could	AUX
inlawrev-3110	338	17	ever	ever	ADV
inlawrev-3110	338	18	be	be	AUX
inlawrev-3110	338	19	an	an	DET
inlawrev-3110	338	20	employee	employee	NOUN
inlawrev-3110	338	21	.	.	PUNCT
inlawrev-3110	339	1	nevertheless	nevertheless	ADV
inlawrev-3110	339	2	,	,	PUNCT
inlawrev-3110	339	3	in	in	ADP
inlawrev-3110	339	4	his	his	PRON
inlawrev-3110	339	5	concurring	concurring	NOUN
inlawrev-3110	339	6	opinion	opinion	NOUN
inlawrev-3110	339	7	,	,	PUNCT
inlawrev-3110	339	8	justice	justice	PROPN
inlawrev-3110	339	9	powell	powell	PROPN
inlawrev-3110	339	10	explained	explain	VERB
inlawrev-3110	339	11	how	how	SCONJ
inlawrev-3110	339	12	the	the	DET
inlawrev-3110	339	13	case	case	NOUN
inlawrev-3110	339	14	may	may	AUX
inlawrev-3110	339	15	have	have	AUX
inlawrev-3110	339	16	been	be	AUX
inlawrev-3110	339	17	decided	decide	VERB
inlawrev-3110	339	18	had	have	VERB
inlawrev-3110	339	19	hishon	hishon	NOUN
inlawrev-3110	339	20	been	be	AUX
inlawrev-3110	339	21	a	a	DET
inlawrev-3110	339	22	partner	partner	NOUN
inlawrev-3110	339	23	:	:	PUNCT
inlawrev-3110	339	24	i	i	PRON
inlawrev-3110	339	25	write	write	VERB
inlawrev-3110	339	26	to	to	PART
inlawrev-3110	339	27	make	make	VERB
inlawrev-3110	339	28	clear	clear	ADJ
inlawrev-3110	339	29	my	my	PRON
inlawrev-3110	339	30	understanding	understanding	NOUN
inlawrev-3110	339	31	that	that	SCONJ
inlawrev-3110	339	32	the	the	DET
inlawrev-3110	339	33	court	court	NOUN
inlawrev-3110	339	34	's	's	PART
inlawrev-3110	339	35	opinion	opinion	NOUN
inlawrev-3110	339	36	should	should	AUX
inlawrev-3110	339	37	not	not	PART
inlawrev-3110	339	38	be	be	AUX
inlawrev-3110	339	39	read	read	VERB
inlawrev-3110	339	40	as	as	ADP
inlawrev-3110	339	41	extending	extend	VERB
inlawrev-3110	339	42	title	title	NOUN
inlawrev-3110	339	43	vii	vii	PROPN
inlawrev-3110	339	44	to	to	ADP
inlawrev-3110	339	45	the	the	DET
inlawrev-3110	339	46	management	management	NOUN
inlawrev-3110	339	47	of	of	ADP
inlawrev-3110	339	48	a	a	DET
inlawrev-3110	339	49	law	law	NOUN
inlawrev-3110	339	50	firm	firm	NOUN
inlawrev-3110	339	51	by	by	ADP
inlawrev-3110	339	52	its	its	PRON
inlawrev-3110	339	53	partners	partner	NOUN
inlawrev-3110	339	54	.	.	PUNCT
inlawrev-3110	340	1	the	the	DET
inlawrev-3110	340	2	reasoning	reasoning	NOUN
inlawrev-3110	340	3	of	of	ADP
inlawrev-3110	340	4	the	the	DET
inlawrev-3110	340	5	court	court	NOUN
inlawrev-3110	340	6	's	's	PART
inlawrev-3110	340	7	opinion	opinion	NOUN
inlawrev-3110	340	8	does	do	AUX
inlawrev-3110	340	9	not	not	PART
inlawrev-3110	340	10	require	require	VERB
inlawrev-3110	340	11	that	that	SCONJ
inlawrev-3110	340	12	the	the	DET
inlawrev-3110	340	13	relationship	relationship	NOUN
inlawrev-3110	340	14	among	among	ADP
inlawrev-3110	340	15	partners	partner	NOUN
inlawrev-3110	340	16	be	be	AUX
inlawrev-3110	340	17	characterized	characterize	VERB
inlawrev-3110	340	18	as	as	ADP
inlawrev-3110	340	19	an	an	DET
inlawrev-3110	340	20	"	"	PUNCT
inlawrev-3110	340	21	employment	employment	NOUN
inlawrev-3110	340	22	"	"	PUNCT
inlawrev-3110	340	23	relationship	relationship	NOUN
inlawrev-3110	340	24	to	to	PART
inlawrev-3110	340	25	which	which	DET
inlawrev-3110	340	26	title	title	NOUN
inlawrev-3110	340	27	vii	vii	PROPN
inlawrev-3110	340	28	would	would	AUX
inlawrev-3110	340	29	apply	apply	VERB
inlawrev-3110	340	30	.	.	PUNCT
inlawrev-3110	341	1	the	the	DET
inlawrev-3110	341	2	relationship	relationship	NOUN
inlawrev-3110	341	3	among	among	ADP
inlawrev-3110	341	4	law	law	NOUN
inlawrev-3110	341	5	partners	partner	NOUN
inlawrev-3110	341	6	differs	differ	VERB
inlawrev-3110	341	7	markedly	markedly	ADV
inlawrev-3110	341	8	from	from	ADP
inlawrev-3110	341	9	that	that	PRON
inlawrev-3110	341	10	between	between	ADP
inlawrev-3110	341	11	employer	employer	NOUN
inlawrev-3110	341	12	and	and	CCONJ
inlawrev-3110	341	13	employee	employee	NOUN
inlawrev-3110	341	14	—	—	PUNCT
inlawrev-3110	341	15	including	include	VERB
inlawrev-3110	341	16	that	that	PRON
inlawrev-3110	341	17	between	between	ADP
inlawrev-3110	341	18	the	the	DET
inlawrev-3110	341	19	partnership	partnership	NOUN
inlawrev-3110	341	20	and	and	CCONJ
inlawrev-3110	341	21	its	its	PRON
inlawrev-3110	341	22	associates	associate	NOUN
inlawrev-3110	341	23	.	.	PUNCT
inlawrev-3110	342	1	the	the	DET
inlawrev-3110	342	2	judgmental	judgmental	ADJ
inlawrev-3110	342	3	and	and	CCONJ
inlawrev-3110	342	4	sensitive	sensitive	ADJ
inlawrev-3110	342	5	decisions	decision	NOUN
inlawrev-3110	342	6	that	that	PRON
inlawrev-3110	342	7	must	must	AUX
inlawrev-3110	342	8	be	be	AUX
inlawrev-3110	342	9	made	make	VERB
inlawrev-3110	342	10	among	among	ADP
inlawrev-3110	342	11	the	the	DET
inlawrev-3110	342	12	partners	partner	NOUN
inlawrev-3110	342	13	embrace	embrace	VERB
inlawrev-3110	342	14	a	a	DET
inlawrev-3110	342	15	wide	wide	ADJ
inlawrev-3110	342	16	range	range	NOUN
inlawrev-3110	342	17	of	of	ADP
inlawrev-3110	342	18	subjects	subject	NOUN
inlawrev-3110	342	19	.	.	PUNCT
inlawrev-3110	343	1	the	the	DET
inlawrev-3110	343	2	essence	essence	NOUN
inlawrev-3110	343	3	of	of	ADP
inlawrev-3110	343	4	the	the	DET
inlawrev-3110	343	5	law	law	NOUN
inlawrev-3110	343	6	partnership	partnership	NOUN
inlawrev-3110	343	7	is	be	AUX
inlawrev-3110	343	8	the	the	DET
inlawrev-3110	343	9	common	common	ADJ
inlawrev-3110	343	10	conduct	conduct	NOUN
inlawrev-3110	343	11	of	of	ADP
inlawrev-3110	343	12	a	a	DET
inlawrev-3110	343	13	shared	share	VERB
inlawrev-3110	343	14	enterprise	enterprise	NOUN
inlawrev-3110	343	15	.	.	PUNCT
inlawrev-3110	344	1	the	the	DET
inlawrev-3110	344	2	relationship	relationship	NOUN
inlawrev-3110	344	3	among	among	ADP
inlawrev-3110	344	4	law	law	NOUN
inlawrev-3110	344	5	partners	partner	NOUN
inlawrev-3110	344	6	contemplates	contemplate	VERB
inlawrev-3110	344	7	that	that	SCONJ
inlawrev-3110	344	8	decisions	decision	NOUN
inlawrev-3110	344	9	important	important	ADJ
inlawrev-3110	344	10	to	to	ADP
inlawrev-3110	344	11	the	the	DET
inlawrev-3110	344	12	partnership	partnership	NOUN
inlawrev-3110	344	13	normally	normally	ADV
inlawrev-3110	344	14	will	will	AUX
inlawrev-3110	344	15	be	be	AUX
inlawrev-3110	344	16	made	make	VERB
inlawrev-3110	344	17	by	by	ADP
inlawrev-3110	344	18	common	common	ADJ
inlawrev-3110	344	19	agreement	agreement	NOUN
inlawrev-3110	344	20	...	...	PUNCT
inlawrev-3110	344	21	or	or	CCONJ
inlawrev-3110	344	22	consent	consent	VERB
inlawrev-3110	344	23	among	among	ADP
inlawrev-3110	344	24	the	the	DET
inlawrev-3110	344	25	partners	partner	NOUN
inlawrev-3110	344	26	.	.	PUNCT
inlawrev-3110	345	1	73	73	NUM
inlawrev-3110	345	2	in	in	ADP
inlawrev-3110	345	3	a	a	DET
inlawrev-3110	345	4	footnote	footnote	NOUN
inlawrev-3110	345	5	to	to	ADP
inlawrev-3110	345	6	the	the	DET
inlawrev-3110	345	7	cited	cite	VERB
inlawrev-3110	345	8	text	text	NOUN
inlawrev-3110	345	9	,	,	PUNCT
inlawrev-3110	345	10	justice	justice	PROPN
inlawrev-3110	345	11	powell	powell	PROPN
inlawrev-3110	345	12	clarified	clarify	VERB
inlawrev-3110	345	13	that	that	SCONJ
inlawrev-3110	345	14	"	"	PUNCT
inlawrev-3110	345	15	an	an	DET
inlawrev-3110	345	16	employer	employer	NOUN
inlawrev-3110	345	17	may	may	AUX
inlawrev-3110	345	18	not	not	PART
inlawrev-3110	345	19	evade	evade	VERB
inlawrev-3110	345	20	the	the	DET
inlawrev-3110	345	21	strictures	stricture	NOUN
inlawrev-3110	345	22	of	of	ADP
inlawrev-3110	345	23	title	title	NOUN
inlawrev-3110	345	24	vii	vii	PROPN
inlawrev-3110	345	25	simply	simply	ADV
inlawrev-3110	345	26	by	by	ADP
inlawrev-3110	345	27	labeling	label	VERB
inlawrev-3110	345	28	its	its	PRON
inlawrev-3110	345	29	employees	employee	NOUN
inlawrev-3110	345	30	as	as	ADP
inlawrev-3110	345	31	'	'	PUNCT
inlawrev-3110	345	32	partners	partner	NOUN
inlawrev-3110	345	33	.	.	PUNCT
inlawrev-3110	345	34	'	'	PUNCT
inlawrev-3110	346	1	law	law	NOUN
inlawrev-3110	346	2	partnerships	partnership	NOUN
inlawrev-3110	346	3	usually	usually	ADV
inlawrev-3110	346	4	have	have	VERB
inlawrev-3110	346	5	many	many	ADJ
inlawrev-3110	346	6	of	of	ADP
inlawrev-3110	346	7	the	the	DET
inlawrev-3110	346	8	characteristics	characteristic	NOUN
inlawrev-3110	346	9	that	that	PRON
inlawrev-3110	346	10	i	i	PRON
inlawrev-3110	346	11	describe	describe	VERB
inlawrev-3110	346	12	generally	generally	ADV
inlawrev-3110	346	13	here	here	ADV
inlawrev-3110	346	14	.	.	PUNCT
inlawrev-3110	347	1	"74	"74	NUM
inlawrev-3110	347	2	a	a	DET
inlawrev-3110	347	3	sham	sham	ADJ
inlawrev-3110	347	4	labeling	labeling	NOUN
inlawrev-3110	347	5	can	can	AUX
inlawrev-3110	347	6	not	not	PART
inlawrev-3110	347	7	defeat	defeat	VERB
inlawrev-3110	347	8	the	the	DET
inlawrev-3110	347	9	title	title	NOUN
inlawrev-3110	347	10	vh	vh	NOUN
inlawrev-3110	347	11	rights	right	NOUN
inlawrev-3110	347	12	of	of	ADP
inlawrev-3110	347	13	true	true	ADJ
inlawrev-3110	347	14	employees	employee	NOUN
inlawrev-3110	347	15	.	.	PUNCT
inlawrev-3110	348	1	what	what	PRON
inlawrev-3110	348	2	remains	remain	VERB
inlawrev-3110	348	3	unresolved	unresolved	ADJ
inlawrev-3110	348	4	is	be	AUX
inlawrev-3110	348	5	the	the	DET
inlawrev-3110	348	6	degree	degree	NOUN
inlawrev-3110	348	7	to	to	PART
inlawrev-3110	348	8	which	which	PRON
inlawrev-3110	348	9	the	the	DET
inlawrev-3110	348	10	label	label	NOUN
inlawrev-3110	348	11	of	of	ADP
inlawrev-3110	348	12	"	"	PUNCT
inlawrev-3110	348	13	partner	partner	NOUN
inlawrev-3110	348	14	"	"	PUNCT
inlawrev-3110	348	15	can	can	AUX
inlawrev-3110	348	16	be	be	AUX
inlawrev-3110	348	17	challenged	challenge	VERB
inlawrev-3110	348	18	when	when	SCONJ
inlawrev-3110	348	19	one	one	NUM
inlawrev-3110	348	20	with	with	ADP
inlawrev-3110	348	21	the	the	DET
inlawrev-3110	348	22	name	name	NOUN
inlawrev-3110	348	23	of	of	ADP
inlawrev-3110	348	24	"	"	PUNCT
inlawrev-3110	348	25	partner	partner	NOUN
inlawrev-3110	348	26	"	"	PUNCT
inlawrev-3110	348	27	has	have	VERB
inlawrev-3110	348	28	at	at	ADP
inlawrev-3110	348	29	least	least	ADJ
inlawrev-3110	348	30	some	some	DET
inlawrev-3110	348	31	characteristics	characteristic	NOUN
inlawrev-3110	348	32	that	that	SCONJ
inlawrev-3110	348	33	one	one	NUM
inlawrev-3110	348	34	normally	normally	ADV
inlawrev-3110	348	35	associates	associate	VERB
inlawrev-3110	348	36	with	with	ADP
inlawrev-3110	348	37	that	that	DET
inlawrev-3110	348	38	term	term	NOUN
inlawrev-3110	348	39	.	.	PUNCT
inlawrev-3110	349	1	3	3	X
inlawrev-3110	349	2	.	.	X
inlawrev-3110	349	3	lower	low	ADJ
inlawrev-3110	349	4	courts.—lower	courts.—lower	PROPN
inlawrev-3110	349	5	courts	court	NOUN
inlawrev-3110	349	6	show	show	VERB
inlawrev-3110	349	7	some	some	DET
inlawrev-3110	349	8	division	division	NOUN
inlawrev-3110	349	9	on	on	ADP
inlawrev-3110	349	10	the	the	DET
inlawrev-3110	349	11	issue	issue	NOUN
inlawrev-3110	349	12	ofwhether	ofwhether	ADP
inlawrev-3110	349	13	a	a	DET
inlawrev-3110	349	14	partner	partner	NOUN
inlawrev-3110	349	15	can	can	AUX
inlawrev-3110	349	16	be	be	AUX
inlawrev-3110	349	17	an	an	DET
inlawrev-3110	349	18	employee	employee	NOUN
inlawrev-3110	349	19	,	,	PUNCT
inlawrev-3110	349	20	but	but	CCONJ
inlawrev-3110	349	21	a	a	DET
inlawrev-3110	349	22	slight	slight	ADJ
inlawrev-3110	349	23	majority	majority	NOUN
inlawrev-3110	349	24	of	of	ADP
inlawrev-3110	349	25	cases	case	NOUN
inlawrev-3110	349	26	say	say	VERB
inlawrev-3110	349	27	that	that	SCONJ
inlawrev-3110	349	28	they	they	PRON
inlawrev-3110	349	29	can	can	AUX
inlawrev-3110	349	30	not	not	PART
inlawrev-3110	349	31	.	.	PUNCT
inlawrev-3110	350	1	the	the	DET
inlawrev-3110	350	2	seventh	seventh	ADJ
inlawrev-3110	350	3	circuit	circuit	NOUN
inlawrev-3110	350	4	seems	seem	VERB
inlawrev-3110	350	5	to	to	PART
inlawrev-3110	350	6	be	be	AUX
inlawrev-3110	350	7	close	close	ADJ
inlawrev-3110	350	8	to	to	ADP
inlawrev-3110	350	9	a	a	DET
inlawrev-3110	350	10	per	per	X
inlawrev-3110	350	11	se	se	X
inlawrev-3110	350	12	rule	rule	NOUN
inlawrev-3110	350	13	.	.	PUNCT
inlawrev-3110	351	1	in	in	ADP
inlawrev-3110	351	2	burke	burke	PROPN
inlawrev-3110	351	3	v.	v.	ADP
inlawrev-3110	351	4	friedman	friedman	PROPN
inlawrev-3110	351	5	15	15	NUM
inlawrev-3110	351	6	the	the	DET
inlawrev-3110	351	7	seventh	seventh	ADJ
inlawrev-3110	351	8	circuit	circuit	NOUN
inlawrev-3110	351	9	faced	face	VERB
inlawrev-3110	351	10	a	a	DET
inlawrev-3110	351	11	70	70	NUM
inlawrev-3110	351	12	.	.	PUNCT
inlawrev-3110	352	1	see	see	VERB
inlawrev-3110	352	2	david	david	PROPN
inlawrev-3110	352	3	pannick	pannick	PROPN
inlawrev-3110	352	4	,	,	PUNCT
inlawrev-3110	352	5	sex	sex	NOUN
inlawrev-3110	352	6	discrimination	discrimination	NOUN
inlawrev-3110	352	7	law	law	NOUN
inlawrev-3110	352	8	64	64	NUM
inlawrev-3110	352	9	(	(	PUNCT
inlawrev-3110	352	10	1985	1985	NUM
inlawrev-3110	352	11	)	)	PUNCT
inlawrev-3110	352	12	;	;	PUNCT
inlawrev-3110	352	13	see	see	VERB
inlawrev-3110	352	14	also	also	ADV
inlawrev-3110	352	15	richard	richard	PROPN
inlawrev-3110	352	16	w.	w.	PROPN
inlawrev-3110	352	17	painter	painter	PROPN
inlawrev-3110	352	18	and	and	CCONJ
inlawrev-3110	352	19	keith	keith	PROPN
inlawrev-3110	352	20	puttick	puttick	PROPN
inlawrev-3110	352	21	,	,	PUNCT
inlawrev-3110	352	22	employment	employment	NOUN
inlawrev-3110	352	23	rights	right	NOUN
inlawrev-3110	352	24	:	:	PUNCT
inlawrev-3110	352	25	a	a	DET
inlawrev-3110	352	26	reference	reference	NOUN
inlawrev-3110	352	27	handbook	handbook	NOUN
inlawrev-3110	352	28	120	120	NUM
inlawrev-3110	352	29	-	-	SYM
inlawrev-3110	352	30	21	21	NUM
inlawrev-3110	352	31	(	(	PUNCT
inlawrev-3110	352	32	1993	1993	NUM
inlawrev-3110	352	33	)	)	PUNCT
inlawrev-3110	352	34	.	.	PUNCT
inlawrev-3110	353	1	71	71	NUM
inlawrev-3110	353	2	.	.	X
inlawrev-3110	353	3	467	467	NUM
inlawrev-3110	353	4	u.s	u.s	PROPN
inlawrev-3110	353	5	.	.	PROPN
inlawrev-3110	353	6	69	69	NUM
inlawrev-3110	353	7	(	(	PUNCT
inlawrev-3110	353	8	1984	1984	NUM
inlawrev-3110	353	9	)	)	PUNCT
inlawrev-3110	353	10	.	.	PUNCT
inlawrev-3110	354	1	72	72	NUM
inlawrev-3110	354	2	.	.	PUNCT
inlawrev-3110	355	1	i	i	PRON
inlawrev-3110	355	2	d.	d.	PROPN
inlawrev-3110	355	3	at	at	ADP
inlawrev-3110	355	4	74	74	NUM
inlawrev-3110	355	5	.	.	PUNCT
inlawrev-3110	356	1	73	73	NUM
inlawrev-3110	356	2	.	.	PUNCT
inlawrev-3110	357	1	i	i	PRON
inlawrev-3110	357	2	d.	d.	PROPN
inlawrev-3110	357	3	at	at	ADP
inlawrev-3110	357	4	79	79	NUM
inlawrev-3110	357	5	-	-	SYM
inlawrev-3110	357	6	80	80	NUM
inlawrev-3110	357	7	(	(	PUNCT
inlawrev-3110	357	8	powell	powell	PROPN
inlawrev-3110	357	9	,	,	PUNCT
inlawrev-3110	357	10	j.	j.	PROPN
inlawrev-3110	357	11	,	,	PUNCT
inlawrev-3110	357	12	concurring	concur	VERB
inlawrev-3110	357	13	)	)	PUNCT
inlawrev-3110	357	14	(	(	PUNCT
inlawrev-3110	357	15	footnotes	footnote	NOUN
inlawrev-3110	357	16	and	and	CCONJ
inlawrev-3110	357	17	citations	citation	NOUN
inlawrev-3110	357	18	omitted	omit	VERB
inlawrev-3110	357	19	)	)	PUNCT
inlawrev-3110	357	20	.	.	PUNCT
inlawrev-3110	358	1	74	74	NUM
inlawrev-3110	358	2	.	.	PUNCT
inlawrev-3110	359	1	i	i	PRON
inlawrev-3110	359	2	d.	d.	PROPN
inlawrev-3110	359	3	at	at	ADP
inlawrev-3110	359	4	79	79	NUM
inlawrev-3110	359	5	n.2	n.2	NOUN
inlawrev-3110	359	6	.	.	PROPN
inlawrev-3110	360	1	75	75	NUM
inlawrev-3110	360	2	.	.	PUNCT
inlawrev-3110	360	3	556	556	NUM
inlawrev-3110	360	4	f.2d	f.2d	SYM
inlawrev-3110	360	5	867	867	NUM
inlawrev-3110	360	6	(	(	PUNCT
inlawrev-3110	360	7	7th	7th	ADJ
inlawrev-3110	360	8	cir	cir	NOUN
inlawrev-3110	360	9	.	.	PUNCT
inlawrev-3110	360	10	1977	1977	NUM
inlawrev-3110	360	11	)	)	PUNCT
inlawrev-3110	360	12	.	.	PUNCT
inlawrev-3110	361	1	32	32	NUM
inlawrev-3110	361	2	indiana	indiana	PROPN
inlawrev-3110	361	3	law	law	PROPN
inlawrev-3110	361	4	review	review	NOUN
inlawrev-3110	361	5	[	[	X
inlawrev-3110	361	6	vol	vol	NOUN
inlawrev-3110	361	7	.	.	PUNCT
inlawrev-3110	362	1	28:2	28:2	NUM
inlawrev-3110	362	2	1	1	NUM
inlawrev-3110	362	3	jurisdictional	jurisdictional	ADJ
inlawrev-3110	362	4	question	question	NOUN
inlawrev-3110	362	5	in	in	ADP
inlawrev-3110	362	6	a	a	DET
inlawrev-3110	362	7	case	case	NOUN
inlawrev-3110	362	8	brought	bring	VERB
inlawrev-3110	362	9	by	by	ADP
inlawrev-3110	362	10	one	one	NUM
inlawrev-3110	362	11	who	who	PRON
inlawrev-3110	362	12	was	be	AUX
inlawrev-3110	362	13	clearly	clearly	ADV
inlawrev-3110	362	14	an	an	DET
inlawrev-3110	362	15	employee	employee	NOUN
inlawrev-3110	362	16	.	.	PUNCT
inlawrev-3110	363	1	the	the	DET
inlawrev-3110	363	2	firm	firm	NOUN
inlawrev-3110	363	3	had	have	VERB
inlawrev-3110	363	4	fewer	few	ADJ
inlawrev-3110	363	5	than	than	ADP
inlawrev-3110	363	6	fifteen	fifteen	NUM
inlawrev-3110	363	7	common	common	ADJ
inlawrev-3110	363	8	law	law	NOUN
inlawrev-3110	363	9	employees	employee	NOUN
inlawrev-3110	363	10	and	and	CCONJ
inlawrev-3110	363	11	a	a	DET
inlawrev-3110	363	12	number	number	NOUN
inlawrev-3110	363	13	of	of	ADP
inlawrev-3110	363	14	partners	partner	NOUN
inlawrev-3110	363	15	who	who	PRON
inlawrev-3110	363	16	,	,	PUNCT
inlawrev-3110	363	17	when	when	SCONJ
inlawrev-3110	363	18	added	add	VERB
inlawrev-3110	363	19	to	to	ADP
inlawrev-3110	363	20	the	the	DET
inlawrev-3110	363	21	common	common	ADJ
inlawrev-3110	363	22	law	law	NOUN
inlawrev-3110	363	23	employees	employee	NOUN
inlawrev-3110	363	24	,	,	PUNCT
inlawrev-3110	363	25	brought	bring	VERB
inlawrev-3110	363	26	the	the	DET
inlawrev-3110	363	27	total	total	NOUN
inlawrev-3110	363	28	in	in	ADP
inlawrev-3110	363	29	the	the	DET
inlawrev-3110	363	30	firm	firm	NOUN
inlawrev-3110	363	31	to	to	ADP
inlawrev-3110	363	32	over	over	ADP
inlawrev-3110	363	33	fifteen	fifteen	NUM
inlawrev-3110	363	34	,	,	PUNCT
inlawrev-3110	363	35	the	the	DET
inlawrev-3110	363	36	jurisdictional	jurisdictional	ADJ
inlawrev-3110	363	37	threshold	threshold	NOUN
inlawrev-3110	363	38	of	of	ADP
inlawrev-3110	363	39	title	title	NOUN
inlawrev-3110	363	40	vii	vii	PROPN
inlawrev-3110	363	41	.	.	PUNCT
inlawrev-3110	364	1	k	k	PROPN
inlawrev-3110	365	1	the	the	DET
inlawrev-3110	365	2	court	court	NOUN
inlawrev-3110	365	3	made	make	VERB
inlawrev-3110	365	4	no	no	DET
inlawrev-3110	365	5	attempt	attempt	NOUN
inlawrev-3110	365	6	to	to	PART
inlawrev-3110	365	7	analyze	analyze	VERB
inlawrev-3110	365	8	whether	whether	SCONJ
inlawrev-3110	365	9	the	the	DET
inlawrev-3110	365	10	status	status	NOUN
inlawrev-3110	365	11	of	of	ADP
inlawrev-3110	365	12	any	any	DET
inlawrev-3110	365	13	partner	partner	NOUN
inlawrev-3110	365	14	was	be	AUX
inlawrev-3110	365	15	a	a	DET
inlawrev-3110	365	16	sham	sham	NOUN
inlawrev-3110	365	17	perhaps	perhaps	ADV
inlawrev-3110	365	18	because	because	SCONJ
inlawrev-3110	365	19	there	there	PRON
inlawrev-3110	365	20	was	be	VERB
inlawrev-3110	365	21	no	no	DET
inlawrev-3110	365	22	alleged	alleged	ADJ
inlawrev-3110	365	23	partner	partner	NOUN
inlawrev-3110	365	24	who	who	PRON
inlawrev-3110	365	25	was	be	AUX
inlawrev-3110	365	26	the	the	DET
inlawrev-3110	365	27	victim	victim	NOUN
inlawrev-3110	365	28	of	of	ADP
inlawrev-3110	365	29	discrimination	discrimination	NOUN
inlawrev-3110	365	30	.	.	PUNCT
inlawrev-3110	366	1	the	the	DET
inlawrev-3110	366	2	court	court	NOUN
inlawrev-3110	366	3	simply	simply	ADV
inlawrev-3110	366	4	stated	state	VERB
inlawrev-3110	366	5	that	that	SCONJ
inlawrev-3110	366	6	in	in	ADP
inlawrev-3110	366	7	light	light	NOUN
inlawrev-3110	366	8	of	of	ADP
inlawrev-3110	366	9	the	the	DET
inlawrev-3110	366	10	case	case	NOUN
inlawrev-3110	366	11	law	law	NOUN
inlawrev-3110	366	12	and	and	CCONJ
inlawrev-3110	366	13	the	the	DET
inlawrev-3110	366	14	uniform	uniform	PROPN
inlawrev-3110	366	15	partnership	partnership	PROPN
inlawrev-3110	366	16	act	act	PROPN
inlawrev-3110	366	17	,	,	PUNCT
inlawrev-3110	366	18	"	"	PUNCT
inlawrev-3110	366	19	we	we	PRON
inlawrev-3110	366	20	do	do	AUX
inlawrev-3110	366	21	not	not	PART
inlawrev-3110	366	22	see	see	VERB
inlawrev-3110	366	23	how	how	SCONJ
inlawrev-3110	366	24	partners	partner	NOUN
inlawrev-3110	366	25	can	can	AUX
inlawrev-3110	366	26	be	be	AUX
inlawrev-3110	366	27	regarded	regard	VERB
inlawrev-3110	366	28	as	as	ADP
inlawrev-3110	366	29	employees	employee	NOUN
inlawrev-3110	366	30	rather	rather	ADV
inlawrev-3110	366	31	than	than	ADP
inlawrev-3110	366	32	as	as	ADP
inlawrev-3110	366	33	employers	employer	NOUN
inlawrev-3110	366	34	who	who	PRON
inlawrev-3110	366	35	own	own	VERB
inlawrev-3110	366	36	and	and	CCONJ
inlawrev-3110	366	37	manage	manage	VERB
inlawrev-3110	366	38	the	the	DET
inlawrev-3110	366	39	operation	operation	NOUN
inlawrev-3110	366	40	of	of	ADP
inlawrev-3110	366	41	the	the	DET
inlawrev-3110	366	42	business	business	NOUN
inlawrev-3110	366	43	.	.	PUNCT
inlawrev-3110	367	1	"77	"77	ADJ
inlawrev-3110	367	2	the	the	DET
inlawrev-3110	367	3	seventh	seventh	ADJ
inlawrev-3110	367	4	circuit	circuit	NOUN
inlawrev-3110	367	5	did	do	AUX
inlawrev-3110	367	6	not	not	PART
inlawrev-3110	367	7	have	have	VERB
inlawrev-3110	367	8	rupa	rupa	NOUN
inlawrev-3110	367	9	before	before	ADP
inlawrev-3110	367	10	it	it	PRON
inlawrev-3110	367	11	.	.	PUNCT
inlawrev-3110	368	1	one	one	NUM
inlawrev-3110	368	2	recent	recent	ADJ
inlawrev-3110	368	3	article	article	NOUN
inlawrev-3110	368	4	on	on	ADP
inlawrev-3110	368	5	rupa	rupa	NOUN
inlawrev-3110	368	6	appearing	appear	VERB
inlawrev-3110	368	7	in	in	ADP
inlawrev-3110	368	8	a	a	DET
inlawrev-3110	368	9	recent	recent	ADJ
inlawrev-3110	368	10	issue	issue	NOUN
inlawrev-3110	368	11	of	of	ADP
inlawrev-3110	368	12	the	the	DET
inlawrev-3110	368	13	business	business	NOUN
inlawrev-3110	368	14	lawyer	lawyer	NOUN
inlawrev-3110	368	15	do	do	AUX
inlawrev-3110	368	16	not	not	PART
inlawrev-3110	368	17	even	even	ADV
inlawrev-3110	368	18	acknowledge	acknowledge	VERB
inlawrev-3110	368	19	the	the	DET
inlawrev-3110	368	20	issue	issue	NOUN
inlawrev-3110	368	21	of	of	ADP
inlawrev-3110	368	22	the	the	DET
inlawrev-3110	368	23	application	application	NOUN
inlawrev-3110	368	24	of	of	ADP
inlawrev-3110	368	25	title	title	NOUN
inlawrev-3110	368	26	vii	vii	PROPN
inlawrev-3110	368	27	to	to	ADP
inlawrev-3110	368	28	partnerships	partnership	NOUN
inlawrev-3110	368	29	as	as	ADP
inlawrev-3110	368	30	an	an	DET
inlawrev-3110	368	31	issue	issue	NOUN
inlawrev-3110	368	32	that	that	SCONJ
inlawrev-3110	368	33	the	the	DET
inlawrev-3110	368	34	rupa	rupa	NOUN
inlawrev-3110	368	35	should	should	AUX
inlawrev-3110	368	36	address	address	VERB
inlawrev-3110	368	37	.	.	PUNCT
inlawrev-3110	369	1	78	78	NUM
inlawrev-3110	369	2	the	the	DET
inlawrev-3110	369	3	seventh	seventh	ADJ
inlawrev-3110	369	4	circuit	circuit	NOUN
inlawrev-3110	369	5	further	far	ADV
inlawrev-3110	369	6	clarified	clarify	VERB
inlawrev-3110	369	7	the	the	DET
inlawrev-3110	369	8	classification	classification	NOUN
inlawrev-3110	369	9	of	of	ADP
inlawrev-3110	369	10	partners	partner	NOUN
inlawrev-3110	369	11	in	in	ADP
inlawrev-3110	369	12	equal	equal	ADJ
inlawrev-3110	369	13	employment	employment	NOUN
inlawrev-3110	369	14	opportunity	opportunity	NOUN
inlawrev-3110	369	15	commission	commission	PROPN
inlawrev-3110	369	16	v.	v.	PROPN
inlawrev-3110	369	17	dowd	dowd	PROPN
inlawrev-3110	369	18	&	&	CCONJ
inlawrev-3110	369	19	dowd	dowd	PROPN
inlawrev-3110	369	20	,	,	PUNCT
inlawrev-3110	369	21	ltd	ltd	PROPN
inlawrev-3110	369	22	.	.	PROPN
inlawrev-3110	369	23	79	79	NUM
inlawrev-3110	369	24	like	like	ADP
inlawrev-3110	369	25	the	the	DET
inlawrev-3110	369	26	burke	burke	PROPN
inlawrev-3110	369	27	case	case	NOUN
inlawrev-3110	369	28	,	,	PUNCT
inlawrev-3110	369	29	dowd	dowd	PROPN
inlawrev-3110	369	30	involved	involve	VERB
inlawrev-3110	369	31	a	a	DET
inlawrev-3110	369	32	fifteen	fifteen	ADJ
inlawrev-3110	369	33	-	-	PUNCT
inlawrev-3110	369	34	employee	employee	NOUN
inlawrev-3110	369	35	jurisdictional	jurisdictional	ADJ
inlawrev-3110	369	36	issue	issue	NOUN
inlawrev-3110	369	37	.	.	PUNCT
inlawrev-3110	370	1	the	the	DET
inlawrev-3110	370	2	difference	difference	NOUN
inlawrev-3110	370	3	between	between	ADP
inlawrev-3110	370	4	the	the	DET
inlawrev-3110	370	5	two	two	NUM
inlawrev-3110	370	6	cases	case	NOUN
inlawrev-3110	370	7	was	be	AUX
inlawrev-3110	370	8	that	that	SCONJ
inlawrev-3110	370	9	dowd	dowd	PROPN
inlawrev-3110	370	10	&	&	CCONJ
inlawrev-3110	370	11	dowd	dowd	PROPN
inlawrev-3110	370	12	was	be	AUX
inlawrev-3110	370	13	not	not	PART
inlawrev-3110	370	14	a	a	DET
inlawrev-3110	370	15	partnership	partnership	NOUN
inlawrev-3110	370	16	but	but	CCONJ
inlawrev-3110	370	17	a	a	DET
inlawrev-3110	370	18	professional	professional	ADJ
inlawrev-3110	370	19	corporation	corporation	NOUN
inlawrev-3110	370	20	.	.	PUNCT
inlawrev-3110	371	1	applying	apply	VERB
inlawrev-3110	371	2	an	an	DET
inlawrev-3110	371	3	economic	economic	ADJ
inlawrev-3110	371	4	realities	reality	NOUN
inlawrev-3110	371	5	test	test	VERB
inlawrev-3110	371	6	to	to	ADP
inlawrev-3110	371	7	the	the	DET
inlawrev-3110	371	8	defendant	defendant	NOUN
inlawrev-3110	371	9	,	,	PUNCT
inlawrev-3110	371	10	the	the	DET
inlawrev-3110	371	11	court	court	NOUN
inlawrev-3110	371	12	held	hold	VERB
inlawrev-3110	371	13	that	that	SCONJ
inlawrev-3110	371	14	the	the	DET
inlawrev-3110	371	15	defendant	defendant	NOUN
inlawrev-3110	371	16	was	be	AUX
inlawrev-3110	371	17	much	much	ADV
inlawrev-3110	371	18	like	like	ADP
inlawrev-3110	371	19	a	a	DET
inlawrev-3110	371	20	professional	professional	ADJ
inlawrev-3110	371	21	partnership	partnership	NOUN
inlawrev-3110	371	22	and	and	CCONJ
inlawrev-3110	371	23	that	that	SCONJ
inlawrev-3110	371	24	the	the	DET
inlawrev-3110	371	25	burke	burke	PROPN
inlawrev-3110	371	26	principles	principle	NOUN
inlawrev-3110	371	27	controlled	control	VERB
inlawrev-3110	371	28	.	.	PUNCT
inlawrev-3110	372	1	80	80	NUM
inlawrev-3110	372	2	in	in	ADP
inlawrev-3110	372	3	effect	effect	NOUN
inlawrev-3110	372	4	,	,	PUNCT
inlawrev-3110	372	5	the	the	DET
inlawrev-3110	372	6	seventh	seventh	ADJ
inlawrev-3110	372	7	circuit	circuit	NOUN
inlawrev-3110	372	8	allowed	allow	VERB
inlawrev-3110	372	9	the	the	DET
inlawrev-3110	372	10	one	one	NOUN
inlawrev-3110	372	11	who	who	PRON
inlawrev-3110	372	12	chose	choose	VERB
inlawrev-3110	372	13	the	the	DET
inlawrev-3110	372	14	corporate	corporate	ADJ
inlawrev-3110	372	15	form	form	NOUN
inlawrev-3110	372	16	to	to	PART
inlawrev-3110	372	17	assert	assert	VERB
inlawrev-3110	372	18	that	that	DET
inlawrev-3110	372	19	substance	substance	NOUN
inlawrev-3110	372	20	should	should	AUX
inlawrev-3110	372	21	control	control	VERB
inlawrev-3110	372	22	over	over	ADP
inlawrev-3110	372	23	form	form	NOUN
inlawrev-3110	372	24	.	.	PUNCT
inlawrev-3110	373	1	would	would	AUX
inlawrev-3110	373	2	the	the	DET
inlawrev-3110	373	3	seventh	seventh	ADJ
inlawrev-3110	373	4	circuit	circuit	NOUN
inlawrev-3110	373	5	have	have	AUX
inlawrev-3110	373	6	denied	deny	VERB
inlawrev-3110	373	7	shareholders	shareholder	NOUN
inlawrev-3110	373	8	in	in	ADP
inlawrev-3110	373	9	a	a	DET
inlawrev-3110	373	10	c	c	NOUN
inlawrev-3110	373	11	corporation81	corporation81	NOUN
inlawrev-3110	373	12	the	the	DET
inlawrev-3110	373	13	right	right	NOUN
inlawrev-3110	373	14	to	to	PART
inlawrev-3110	373	15	participate	participate	VERB
inlawrev-3110	373	16	in	in	ADP
inlawrev-3110	373	17	a	a	DET
inlawrev-3110	373	18	cafeteria	cafeteria	NOUN
inlawrev-3110	373	19	plan	plan	NOUN
inlawrev-3110	373	20	on	on	ADP
inlawrev-3110	373	21	the	the	DET
inlawrev-3110	373	22	same	same	ADJ
inlawrev-3110	373	23	basis	basis	NOUN
inlawrev-3110	373	24	?	?	PUNCT
inlawrev-3110	374	1	82	82	NUM
inlawrev-3110	374	2	on	on	ADP
inlawrev-3110	374	3	the	the	DET
inlawrev-3110	374	4	narrow	narrow	ADJ
inlawrev-3110	374	5	issue	issue	NOUN
inlawrev-3110	374	6	ofwho	ofwho	NOUN
inlawrev-3110	374	7	can	can	AUX
inlawrev-3110	374	8	be	be	AUX
inlawrev-3110	374	9	deemed	deem	VERB
inlawrev-3110	374	10	an	an	DET
inlawrev-3110	374	11	employee	employee	NOUN
inlawrev-3110	374	12	in	in	ADP
inlawrev-3110	374	13	a	a	DET
inlawrev-3110	374	14	professional	professional	ADJ
inlawrev-3110	374	15	corporation	corporation	NOUN
inlawrev-3110	374	16	which	which	PRON
inlawrev-3110	374	17	otherwise	otherwise	ADV
inlawrev-3110	374	18	has	have	VERB
inlawrev-3110	374	19	characteristics	characteristic	NOUN
inlawrev-3110	374	20	of	of	ADP
inlawrev-3110	374	21	a	a	DET
inlawrev-3110	374	22	partnership	partnership	NOUN
inlawrev-3110	374	23	,	,	PUNCT
inlawrev-3110	374	24	the	the	DET
inlawrev-3110	374	25	eleventh	eleventh	ADJ
inlawrev-3110	374	26	circuit	circuit	NOUN
inlawrev-3110	374	27	agreed	agree	VERB
inlawrev-3110	374	28	with	with	ADP
inlawrev-3110	374	29	the	the	DET
inlawrev-3110	374	30	seventh	seventh	ADJ
inlawrev-3110	374	31	circuit	circuit	NOUN
inlawrev-3110	374	32	.	.	PUNCT
inlawrev-3110	375	1	83	83	NUM
inlawrev-3110	375	2	however	however	ADV
inlawrev-3110	375	3	,	,	PUNCT
inlawrev-3110	375	4	the	the	DET
inlawrev-3110	375	5	second	second	ADJ
inlawrev-3110	375	6	circuit	circuit	NOUN
inlawrev-3110	375	7	in	in	ADP
inlawrev-3110	375	8	hyland	hyland	PROPN
inlawrev-3110	375	9	v.	v.	ADP
inlawrev-3110	375	10	new	new	PROPN
inlawrev-3110	375	11	haven	haven	PROPN
inlawrev-3110	375	12	radiology	radiology	PROPN
inlawrev-3110	375	13	associates	associate	NOUN
inlawrev-3110	375	14	,	,	PUNCT
inlawrev-3110	375	15	84	84	NUM
inlawrev-3110	375	16	reached	reach	VERB
inlawrev-3110	375	17	the	the	DET
inlawrev-3110	375	18	opposite	opposite	ADJ
inlawrev-3110	375	19	conclusion	conclusion	NOUN
inlawrev-3110	375	20	.	.	PUNCT
inlawrev-3110	376	1	the	the	DET
inlawrev-3110	376	2	court	court	NOUN
inlawrev-3110	376	3	held	hold	VERB
inlawrev-3110	376	4	that	that	SCONJ
inlawrev-3110	376	5	"	"	PUNCT
inlawrev-3110	376	6	an	an	DET
inlawrev-3110	376	7	individual	individual	NOUN
inlawrev-3110	376	8	's	's	PART
inlawrev-3110	376	9	status	status	NOUN
inlawrev-3110	376	10	as	as	ADP
inlawrev-3110	376	11	major	major	ADJ
inlawrev-3110	376	12	stockholder	stockholder	NOUN
inlawrev-3110	376	13	,	,	PUNCT
inlawrev-3110	376	14	officer	officer	NOUN
inlawrev-3110	376	15	,	,	PUNCT
inlawrev-3110	376	16	or	or	CCONJ
inlawrev-3110	376	17	director	director	NOUN
inlawrev-3110	376	18	of	of	ADP
inlawrev-3110	376	19	a	a	DET
inlawrev-3110	376	20	corporation	corporation	NOUN
inlawrev-3110	376	21	has	have	AUX
inlawrev-3110	376	22	been	be	AUX
inlawrev-3110	376	23	found	find	VERB
inlawrev-3110	376	24	to	to	PART
inlawrev-3110	376	25	be	be	AUX
inlawrev-3110	376	26	compatible	compatible	ADJ
inlawrev-3110	376	27	with	with	ADP
inlawrev-3110	376	28	his	his	PRON
inlawrev-3110	376	29	or	or	CCONJ
inlawrev-3110	376	30	her	her	PRON
inlawrev-3110	376	31	status	status	NOUN
inlawrev-3110	376	32	as	as	ADP
inlawrev-3110	376	33	employee	employee	NOUN
inlawrev-3110	376	34	.	.	PUNCT
inlawrev-3110	376	35	"	"	PUNCT
inlawrev-3110	377	1	85	85	NUM
inlawrev-3110	377	2	hyland	hyland	NOUN
inlawrev-3110	377	3	was	be	AUX
inlawrev-3110	377	4	not	not	PART
inlawrev-3110	377	5	dealing	deal	VERB
inlawrev-3110	377	6	with	with	ADP
inlawrev-3110	377	7	a	a	DET
inlawrev-3110	377	8	jurisdictional	jurisdictional	ADJ
inlawrev-3110	377	9	issue	issue	NOUN
inlawrev-3110	377	10	but	but	CCONJ
inlawrev-3110	377	11	whether	whether	SCONJ
inlawrev-3110	377	12	one	one	NUM
inlawrev-3110	377	13	of	of	ADP
inlawrev-3110	377	14	the	the	DET
inlawrev-3110	377	15	four	four	NUM
inlawrev-3110	377	16	shareholders	shareholder	NOUN
inlawrev-3110	377	17	was	be	AUX
inlawrev-3110	377	18	entitled	entitle	VERB
inlawrev-3110	377	19	to	to	ADP
inlawrev-3110	377	20	the	the	DET
inlawrev-3110	377	21	protection	protection	NOUN
inlawrev-3110	377	22	under	under	ADP
inlawrev-3110	377	23	the	the	DET
inlawrev-3110	377	24	adea	adea	NOUN
inlawrev-3110	377	25	as	as	ADP
inlawrev-3110	377	26	an	an	DET
inlawrev-3110	377	27	employee	employee	NOUN
inlawrev-3110	377	28	.	.	PUNCT
inlawrev-3110	378	1	the	the	DET
inlawrev-3110	378	2	second	second	ADJ
inlawrev-3110	378	3	circuit	circuit	NOUN
inlawrev-3110	378	4	answered	answer	VERB
inlawrev-3110	378	5	in	in	ADP
inlawrev-3110	378	6	the	the	DET
inlawrev-3110	378	7	affirmative	affirmative	NOUN
inlawrev-3110	378	8	.	.	PUNCT
inlawrev-3110	379	1	the	the	DET
inlawrev-3110	379	2	court	court	NOUN
inlawrev-3110	379	3	did	do	AUX
inlawrev-3110	379	4	not	not	PART
inlawrev-3110	379	5	challenge	challenge	VERB
inlawrev-3110	379	6	the	the	DET
inlawrev-3110	379	7	proposition	proposition	NOUN
inlawrev-3110	379	8	that	that	SCONJ
inlawrev-3110	379	9	anti	anti	ADJ
inlawrev-3110	379	10	-	-	ADJ
inlawrev-3110	379	11	discrimination	discrimination	ADJ
inlawrev-3110	379	12	acts	act	NOUN
inlawrev-3110	379	13	do	do	AUX
inlawrev-3110	379	14	not	not	PART
inlawrev-3110	379	15	generally	generally	ADV
inlawrev-3110	379	16	extend	extend	VERB
inlawrev-3110	379	17	to	to	ADP
inlawrev-3110	379	18	partners	partner	NOUN
inlawrev-3110	379	19	,	,	PUNCT
inlawrev-3110	379	20	and	and	CCONJ
inlawrev-3110	379	21	based	base	VERB
inlawrev-3110	379	22	its	its	PRON
inlawrev-3110	379	23	decision	decision	NOUN
inlawrev-3110	379	24	on	on	ADP
inlawrev-3110	379	25	the	the	DET
inlawrev-3110	379	26	form	form	NOUN
inlawrev-3110	379	27	of	of	ADP
inlawrev-3110	379	28	organization	organization	NOUN
inlawrev-3110	379	29	chosen	choose	VERB
inlawrev-3110	379	30	by	by	ADP
inlawrev-3110	379	31	the	the	DET
inlawrev-3110	379	32	defendants	defendant	NOUN
inlawrev-3110	379	33	.	.	PUNCT
inlawrev-3110	380	1	the	the	DET
inlawrev-3110	380	2	united	united	PROPN
inlawrev-3110	380	3	states	states	PROPN
inlawrev-3110	380	4	district	district	PROPN
inlawrev-3110	380	5	court	court	NOUN
inlawrev-3110	380	6	for	for	ADP
inlawrev-3110	380	7	the	the	DET
inlawrev-3110	380	8	southern	southern	ADJ
inlawrev-3110	380	9	district	district	NOUN
inlawrev-3110	380	10	of	of	ADP
inlawrev-3110	380	11	new	new	PROPN
inlawrev-3110	380	12	york	york	PROPN
inlawrev-3110	380	13	has	have	AUX
inlawrev-3110	380	14	on	on	ADP
inlawrev-3110	380	15	two	two	NUM
inlawrev-3110	380	16	occasions	occasion	NOUN
inlawrev-3110	380	17	denied	deny	VERB
inlawrev-3110	380	18	motions	motion	NOUN
inlawrev-3110	380	19	to	to	PART
inlawrev-3110	380	20	dismiss	dismiss	VERB
inlawrev-3110	380	21	actions	action	NOUN
inlawrev-3110	380	22	brought	bring	VERB
inlawrev-3110	380	23	by	by	ADP
inlawrev-3110	380	24	partners	partner	NOUN
inlawrev-3110	380	25	,	,	PUNCT
inlawrev-3110	380	26	although	although	SCONJ
inlawrev-3110	380	27	in	in	ADP
inlawrev-3110	380	28	one	one	NUM
inlawrev-3110	380	29	of	of	ADP
inlawrev-3110	380	30	those	those	DET
inlawrev-3110	380	31	76	76	NUM
inlawrev-3110	380	32	.	.	PUNCT
inlawrev-3110	381	1	i	i	PRON
inlawrev-3110	381	2	d.	d.	PROPN
inlawrev-3110	381	3	at	at	ADP
inlawrev-3110	381	4	868	868	NUM
inlawrev-3110	381	5	-	-	SYM
inlawrev-3110	381	6	69	69	NUM
inlawrev-3110	381	7	.	.	PUNCT
inlawrev-3110	382	1	it	it	PRON
inlawrev-3110	382	2	was	be	AUX
inlawrev-3110	382	3	agreed	agree	VERB
inlawrev-3110	382	4	between	between	ADP
inlawrev-3110	382	5	plaintiff	plaintiff	NOUN
inlawrev-3110	382	6	and	and	CCONJ
inlawrev-3110	382	7	defendants	defendant	NOUN
inlawrev-3110	382	8	that	that	SCONJ
inlawrev-3110	382	9	subject	subject	NOUN
inlawrev-3110	382	10	matter	matter	NOUN
inlawrev-3110	382	11	jurisdiction	jurisdiction	NOUN
inlawrev-3110	382	12	was	be	AUX
inlawrev-3110	382	13	dependent	dependent	ADJ
inlawrev-3110	382	14	on	on	ADP
inlawrev-3110	382	15	the	the	DET
inlawrev-3110	382	16	partners	partner	NOUN
inlawrev-3110	382	17	being	be	AUX
inlawrev-3110	382	18	considered	consider	VERB
inlawrev-3110	382	19	employees	employee	NOUN
inlawrev-3110	382	20	for	for	ADP
inlawrev-3110	382	21	purposes	purpose	NOUN
inlawrev-3110	382	22	of	of	ADP
inlawrev-3110	382	23	title	title	NOUN
inlawrev-3110	382	24	vii	vii	PROPN
inlawrev-3110	382	25	.	.	PROPN
inlawrev-3110	383	1	77	77	NUM
inlawrev-3110	383	2	.	.	PUNCT
inlawrev-3110	384	1	i	i	PRON
inlawrev-3110	384	2	d.	d.	PROPN
inlawrev-3110	384	3	at	at	ADP
inlawrev-3110	384	4	869	869	NUM
inlawrev-3110	384	5	.	.	PUNCT
inlawrev-3110	385	1	78	78	NUM
inlawrev-3110	385	2	.	.	PUNCT
inlawrev-3110	386	1	see	see	VERB
inlawrev-3110	386	2	weidner	weidner	PROPN
inlawrev-3110	386	3	&	&	CCONJ
inlawrev-3110	386	4	larson	larson	PROPN
inlawrev-3110	386	5	,	,	PUNCT
inlawrev-3110	386	6	supra	supra	PROPN
inlawrev-3110	386	7	note	note	PROPN
inlawrev-3110	386	8	36	36	NUM
inlawrev-3110	386	9	.	.	PUNCT
inlawrev-3110	386	10	79	79	NUM
inlawrev-3110	386	11	.	.	PUNCT
inlawrev-3110	387	1	736	736	NUM
inlawrev-3110	387	2	f.2d	f.2d	SYM
inlawrev-3110	387	3	1	1	NUM
inlawrev-3110	387	4	177	177	NUM
inlawrev-3110	387	5	(	(	PUNCT
inlawrev-3110	387	6	7th	7th	ADJ
inlawrev-3110	387	7	cir	cir	NOUN
inlawrev-3110	387	8	.	.	PUNCT
inlawrev-3110	387	9	1984	1984	NUM
inlawrev-3110	387	10	)	)	PUNCT
inlawrev-3110	387	11	.	.	PUNCT
inlawrev-3110	388	1	80	80	NUM
inlawrev-3110	388	2	.	.	PUNCT
inlawrev-3110	389	1	/c/.	/c/.	PROPN
inlawrev-3110	390	1	at	at	ADP
inlawrev-3110	390	2	1178	1178	NUM
inlawrev-3110	390	3	.	.	PUNCT
inlawrev-3110	391	1	81	81	NUM
inlawrev-3110	391	2	.	.	PUNCT
inlawrev-3110	391	3	ac	ac	PROPN
inlawrev-3110	391	4	corporation	corporation	PROPN
inlawrev-3110	391	5	is	be	AUX
inlawrev-3110	391	6	a	a	DET
inlawrev-3110	391	7	corporation	corporation	NOUN
inlawrev-3110	391	8	which	which	PRON
inlawrev-3110	391	9	is	be	AUX
inlawrev-3110	391	10	taxed	tax	VERB
inlawrev-3110	391	11	as	as	ADP
inlawrev-3110	391	12	a	a	DET
inlawrev-3110	391	13	separate	separate	ADJ
inlawrev-3110	391	14	entity	entity	NOUN
inlawrev-3110	391	15	under	under	ADP
inlawrev-3110	391	16	i.r.c	i.r.c	NOUN
inlawrev-3110	391	17	.	.	PUNCT
inlawrev-3110	392	1	§	§	VERB
inlawrev-3110	392	2	11	11	NUM
inlawrev-3110	392	3	.	.	PUNCT
inlawrev-3110	393	1	the	the	DET
inlawrev-3110	393	2	alternative	alternative	NOUN
inlawrev-3110	393	3	to	to	ADP
inlawrev-3110	393	4	a	a	DET
inlawrev-3110	393	5	c	c	NOUN
inlawrev-3110	393	6	corporation	corporation	NOUN
inlawrev-3110	393	7	is	be	AUX
inlawrev-3110	393	8	an	an	DET
inlawrev-3110	393	9	s	s	NOUN
inlawrev-3110	393	10	corporation	corporation	NOUN
inlawrev-3110	393	11	which	which	PRON
inlawrev-3110	393	12	is	be	AUX
inlawrev-3110	393	13	taxed	tax	VERB
inlawrev-3110	393	14	much	much	ADV
inlawrev-3110	393	15	the	the	DET
inlawrev-3110	393	16	same	same	ADJ
inlawrev-3110	393	17	as	as	ADP
inlawrev-3110	393	18	a	a	DET
inlawrev-3110	393	19	partnership	partnership	NOUN
inlawrev-3110	393	20	under	under	ADP
inlawrev-3110	393	21	i.r.c	i.r.c	NOUN
inlawrev-3110	393	22	.	.	PUNCT
inlawrev-3110	394	1	§	§	PROPN
inlawrev-3110	394	2	§	§	PROPN
inlawrev-3110	394	3	1361	1361	NUM
inlawrev-3110	394	4	-	-	SYM
inlawrev-3110	394	5	1379	1379	NUM
inlawrev-3110	394	6	.	.	PUNCT
inlawrev-3110	395	1	an	an	DET
inlawrev-3110	395	2	s	s	NOUN
inlawrev-3110	395	3	corporation	corporation	NOUN
inlawrev-3110	395	4	is	be	AUX
inlawrev-3110	395	5	treated	treat	VERB
inlawrev-3110	395	6	as	as	ADP
inlawrev-3110	395	7	a	a	DET
inlawrev-3110	395	8	partnership	partnership	NOUN
inlawrev-3110	395	9	for	for	ADP
inlawrev-3110	395	10	purposes	purpose	NOUN
inlawrev-3110	395	11	ofwelfare	ofwelfare	VERB
inlawrev-3110	395	12	benefit	benefit	NOUN
inlawrev-3110	395	13	plans	plan	NOUN
inlawrev-3110	395	14	under	under	ADP
inlawrev-3110	395	15	i.r.c	i.r.c	NOUN
inlawrev-3110	395	16	.	.	PUNCT
inlawrev-3110	396	1	§	§	PROPN
inlawrev-3110	396	2	1372	1372	NUM
inlawrev-3110	396	3	.	.	PUNCT
inlawrev-3110	396	4	82	82	NUM
inlawrev-3110	396	5	.	.	PUNCT
inlawrev-3110	396	6	see	see	VERB
inlawrev-3110	396	7	infra	infra	NOUN
inlawrev-3110	396	8	text	text	NOUN
inlawrev-3110	396	9	accompanying	accompany	VERB
inlawrev-3110	396	10	notes	note	NOUN
inlawrev-3110	396	11	138	138	NUM
inlawrev-3110	396	12	-	-	SYM
inlawrev-3110	396	13	39	39	NUM
inlawrev-3110	396	14	.	.	PUNCT
inlawrev-3110	397	1	83	83	NUM
inlawrev-3110	397	2	.	.	PUNCT
inlawrev-3110	398	1	fountain	fountain	NOUN
inlawrev-3110	398	2	v.	v.	ADP
inlawrev-3110	398	3	metcalf	metcalf	PROPN
inlawrev-3110	398	4	,	,	PUNCT
inlawrev-3110	398	5	zima	zima	PROPN
inlawrev-3110	398	6	&	&	CCONJ
inlawrev-3110	398	7	co.	co.	PROPN
inlawrev-3110	398	8	,	,	PUNCT
inlawrev-3110	398	9	925	925	NUM
inlawrev-3110	398	10	f.2d	f.2d	NOUN
inlawrev-3110	398	11	1398	1398	NUM
inlawrev-3110	398	12	(	(	PUNCT
inlawrev-3110	398	13	1	1	NUM
inlawrev-3110	398	14	1th	1th	ADJ
inlawrev-3110	398	15	cir	cir	NOUN
inlawrev-3110	398	16	.	.	PROPN
inlawrev-3110	398	17	1991	1991	NUM
inlawrev-3110	398	18	)	)	PUNCT
inlawrev-3110	398	19	.	.	PUNCT
inlawrev-3110	399	1	84	84	NUM
inlawrev-3110	399	2	.	.	X
inlawrev-3110	400	1	794	794	NUM
inlawrev-3110	400	2	f.2d	f.2d	ADP
inlawrev-3110	400	3	793	793	NUM
inlawrev-3110	400	4	(	(	PUNCT
inlawrev-3110	400	5	2nd	2nd	ADJ
inlawrev-3110	400	6	cir	cir	NOUN
inlawrev-3110	400	7	.	.	PUNCT
inlawrev-3110	400	8	1986	1986	NUM
inlawrev-3110	400	9	)	)	PUNCT
inlawrev-3110	400	10	.	.	PUNCT
inlawrev-3110	401	1	85	85	NUM
inlawrev-3110	401	2	.	.	PUNCT
inlawrev-3110	402	1	i	i	PRON
inlawrev-3110	402	2	d.	d.	PROPN
inlawrev-3110	402	3	at	at	ADP
inlawrev-3110	402	4	796	796	NUM
inlawrev-3110	402	5	.	.	NOUN
inlawrev-3110	402	6	1	1	NUM
inlawrev-3110	402	7	994	994	NUM
inlawrev-3110	402	8	]	]	PUNCT
inlawrev-3110	402	9	partners	partner	NOUN
inlawrev-3110	402	10	as	as	ADP
inlawrev-3110	402	11	common	common	ADJ
inlawrev-3110	402	12	law	law	NOUN
inlawrev-3110	402	13	employees	employee	NOUN
inlawrev-3110	402	14	33	33	NUM
inlawrev-3110	402	15	cases	case	NOUN
inlawrev-3110	402	16	,	,	PUNCT
inlawrev-3110	402	17	judgment	judgment	NOUN
inlawrev-3110	402	18	for	for	ADP
inlawrev-3110	402	19	the	the	DET
inlawrev-3110	402	20	defendant	defendant	NOUN
inlawrev-3110	402	21	was	be	AUX
inlawrev-3110	402	22	entered	enter	VERB
inlawrev-3110	402	23	on	on	ADP
inlawrev-3110	402	24	motion	motion	NOUN
inlawrev-3110	402	25	for	for	ADP
inlawrev-3110	402	26	summary	summary	NOUN
inlawrev-3110	402	27	judgment	judgment	NOUN
inlawrev-3110	402	28	.	.	PUNCT
inlawrev-3110	403	1	the	the	DET
inlawrev-3110	403	2	first	first	ADJ
inlawrev-3110	403	3	case	case	NOUN
inlawrev-3110	403	4	,	,	PUNCT
inlawrev-3110	403	5	caruso	caruso	NOUN
inlawrev-3110	403	6	v.	v.	NOUN
inlawrev-3110	403	7	peat	peat	NOUN
inlawrev-3110	403	8	,	,	PUNCT
inlawrev-3110	403	9	marwick	marwick	PROPN
inlawrev-3110	403	10	,	,	PUNCT
inlawrev-3110	403	11	mitchell	mitchell	PROPN
inlawrev-3110	403	12	&	&	CCONJ
inlawrev-3110	403	13	co.	co.	PROPN
inlawrev-3110	403	14	,86	,86	PUNCT
inlawrev-3110	403	15	in	in	ADP
inlawrev-3110	403	16	the	the	DET
inlawrev-3110	403	17	context	context	NOUN
inlawrev-3110	403	18	of	of	ADP
inlawrev-3110	403	19	one	one	NUM
inlawrev-3110	403	20	of	of	ADP
inlawrev-3110	403	21	the	the	DET
inlawrev-3110	403	22	"	"	PUNCT
inlawrev-3110	403	23	big	big	ADJ
inlawrev-3110	403	24	six	six	NUM
inlawrev-3110	403	25	"	"	PUNCT
inlawrev-3110	403	26	accounting	accounting	NOUN
inlawrev-3110	403	27	firms	firm	NOUN
inlawrev-3110	403	28	,	,	PUNCT
inlawrev-3110	403	29	held	hold	VERB
inlawrev-3110	403	30	that	that	SCONJ
inlawrev-3110	403	31	the	the	DET
inlawrev-3110	403	32	plaintiff	plaintiff	NOUN
inlawrev-3110	403	33	qualified	qualify	VERB
inlawrev-3110	403	34	as	as	ADP
inlawrev-3110	403	35	an	an	DET
inlawrev-3110	403	36	employee	employee	NOUN
inlawrev-3110	403	37	87	87	NUM
inlawrev-3110	403	38	notwithstanding	notwithstanding	ADP
inlawrev-3110	403	39	the	the	DET
inlawrev-3110	403	40	fact	fact	NOUN
inlawrev-3110	403	41	that	that	SCONJ
inlawrev-3110	403	42	he	he	PRON
inlawrev-3110	403	43	had	have	AUX
inlawrev-3110	403	44	been	be	AUX
inlawrev-3110	403	45	admitted	admit	VERB
inlawrev-3110	403	46	to	to	ADP
inlawrev-3110	403	47	partnership	partnership	NOUN
inlawrev-3110	403	48	.	.	PUNCT
inlawrev-3110	404	1	ehrlich	ehrlich	PROPN
inlawrev-3110	404	2	v.	v.	ADP
inlawrev-3110	404	3	howe98	howe98	NOUN
inlawrev-3110	404	4	involved	involve	VERB
inlawrev-3110	404	5	a	a	DET
inlawrev-3110	404	6	partnership	partnership	NOUN
inlawrev-3110	404	7	with	with	ADP
inlawrev-3110	404	8	seven	seven	NUM
inlawrev-3110	404	9	partners	partner	NOUN
inlawrev-3110	404	10	.	.	PUNCT
inlawrev-3110	405	1	89	89	NUM
inlawrev-3110	405	2	the	the	DET
inlawrev-3110	405	3	court	court	NOUN
inlawrev-3110	405	4	,	,	PUNCT
inlawrev-3110	405	5	in	in	ADP
inlawrev-3110	405	6	denying	deny	VERB
inlawrev-3110	405	7	defendant	defendant	NOUN
inlawrev-3110	405	8	's	's	PART
inlawrev-3110	405	9	motion	motion	NOUN
inlawrev-3110	405	10	to	to	PART
inlawrev-3110	405	11	dismiss	dismiss	VERB
inlawrev-3110	405	12	,	,	PUNCT
inlawrev-3110	405	13	stated	state	VERB
inlawrev-3110	405	14	that	that	SCONJ
inlawrev-3110	405	15	it	it	PRON
inlawrev-3110	405	16	was	be	AUX
inlawrev-3110	405	17	unlikely	unlikely	ADJ
inlawrev-3110	405	18	that	that	SCONJ
inlawrev-3110	405	19	plaintiff	plaintiff	NOUN
inlawrev-3110	405	20	could	could	AUX
inlawrev-3110	405	21	survive	survive	VERB
inlawrev-3110	405	22	a	a	DET
inlawrev-3110	405	23	motion	motion	NOUN
inlawrev-3110	405	24	for	for	ADP
inlawrev-3110	405	25	summary	summary	NOUN
inlawrev-3110	405	26	judgment	judgment	NOUN
inlawrev-3110	405	27	.	.	PUNCT
inlawrev-3110	406	1	90	90	NUM
inlawrev-3110	406	2	summary	summary	NOUN
inlawrev-3110	406	3	judgment	judgment	NOUN
inlawrev-3110	406	4	on	on	ADP
inlawrev-3110	406	5	this	this	DET
inlawrev-3110	406	6	issue	issue	NOUN
inlawrev-3110	406	7	was	be	AUX
inlawrev-3110	406	8	in	in	ADP
inlawrev-3110	406	9	fact	fact	NOUN
inlawrev-3110	406	10	granted	grant	VERB
inlawrev-3110	406	11	sixteen	sixteen	NUM
inlawrev-3110	406	12	months	month	NOUN
inlawrev-3110	406	13	later	later	ADV
inlawrev-3110	406	14	.	.	PUNCT
inlawrev-3110	407	1	91	91	NUM
inlawrev-3110	407	2	the	the	DET
inlawrev-3110	407	3	difference	difference	NOUN
inlawrev-3110	407	4	between	between	ADP
inlawrev-3110	407	5	the	the	DET
inlawrev-3110	407	6	size	size	NOUN
inlawrev-3110	407	7	of	of	ADP
inlawrev-3110	407	8	the	the	DET
inlawrev-3110	407	9	two	two	NUM
inlawrev-3110	407	10	partnerships	partnership	NOUN
inlawrev-3110	407	11	involved	involve	VERB
inlawrev-3110	407	12	seemed	seem	VERB
inlawrev-3110	407	13	to	to	PART
inlawrev-3110	407	14	be	be	AUX
inlawrev-3110	407	15	an	an	DET
inlawrev-3110	407	16	important	important	ADJ
inlawrev-3110	407	17	difference	difference	NOUN
inlawrev-3110	407	18	between	between	ADP
inlawrev-3110	407	19	the	the	DET
inlawrev-3110	407	20	two	two	NUM
inlawrev-3110	407	21	cases	case	NOUN
inlawrev-3110	407	22	rather	rather	ADV
inlawrev-3110	407	23	than	than	ADP
inlawrev-3110	407	24	any	any	DET
inlawrev-3110	407	25	shift	shift	NOUN
inlawrev-3110	407	26	in	in	ADP
inlawrev-3110	407	27	emphasis	emphasis	NOUN
inlawrev-3110	407	28	by	by	ADP
inlawrev-3110	407	29	the	the	DET
inlawrev-3110	407	30	court	court	NOUN
inlawrev-3110	407	31	.	.	PUNCT
inlawrev-3110	408	1	the	the	DET
inlawrev-3110	408	2	court	court	NOUN
inlawrev-3110	408	3	examined	examine	VERB
inlawrev-3110	408	4	similar	similar	ADJ
inlawrev-3110	408	5	factors	factor	NOUN
inlawrev-3110	408	6	in	in	ADP
inlawrev-3110	408	7	both	both	DET
inlawrev-3110	408	8	cases	case	NOUN
inlawrev-3110	408	9	.	.	PUNCT
inlawrev-3110	409	1	in	in	ADP
inlawrev-3110	409	2	caruso	caruso	PROPN
inlawrev-3110	409	3	,	,	PUNCT
inlawrev-3110	409	4	the	the	DET
inlawrev-3110	409	5	court	court	NOUN
inlawrev-3110	409	6	was	be	AUX
inlawrev-3110	409	7	dealing	deal	VERB
inlawrev-3110	409	8	with	with	ADP
inlawrev-3110	409	9	a	a	DET
inlawrev-3110	409	10	firm	firm	NOUN
inlawrev-3110	409	11	of	of	ADP
inlawrev-3110	409	12	approximately	approximately	ADV
inlawrev-3110	409	13	1	1	NUM
inlawrev-3110	409	14	350	350	NUM
inlawrev-3110	409	15	partners	partner	NOUN
inlawrev-3110	409	16	ofwhom	ofwhom	ADV
inlawrev-3110	409	17	approximately	approximately	ADV
inlawrev-3110	409	18	300	300	NUM
inlawrev-3110	409	19	were	be	AUX
inlawrev-3110	409	20	in	in	ADP
inlawrev-3110	409	21	a	a	DET
inlawrev-3110	409	22	management	management	NOUN
inlawrev-3110	409	23	position	position	NOUN
inlawrev-3110	409	24	.	.	PUNCT
inlawrev-3110	410	1	92	92	NUM
inlawrev-3110	410	2	in	in	ADP
inlawrev-3110	410	3	the	the	DET
inlawrev-3110	410	4	new	new	PROPN
inlawrev-3110	410	5	york	york	PROPN
inlawrev-3110	410	6	office	office	PROPN
inlawrev-3110	410	7	,	,	PUNCT
inlawrev-3110	410	8	where	where	SCONJ
inlawrev-3110	410	9	plaintiff	plaintiff	NOUN
inlawrev-3110	410	10	had	have	AUX
inlawrev-3110	410	11	been	be	AUX
inlawrev-3110	410	12	a	a	DET
inlawrev-3110	410	13	partner	partner	NOUN
inlawrev-3110	410	14	,	,	PUNCT
inlawrev-3110	410	15	there	there	PRON
inlawrev-3110	410	16	were	be	VERB
inlawrev-3110	410	17	1	1	NUM
inlawrev-3110	410	18	28	28	NUM
inlawrev-3110	410	19	partners	partner	NOUN
inlawrev-3110	410	20	,	,	PUNCT
inlawrev-3110	410	21	of	of	ADP
inlawrev-3110	410	22	whom	whom	PRON
inlawrev-3110	410	23	thirty	thirty	NUM
inlawrev-3110	410	24	-	-	PUNCT
inlawrev-3110	410	25	six	six	NUM
inlawrev-3110	410	26	were	be	AUX
inlawrev-3110	410	27	in	in	ADP
inlawrev-3110	410	28	a	a	DET
inlawrev-3110	410	29	management	management	NOUN
inlawrev-3110	410	30	position	position	NOUN
inlawrev-3110	410	31	.	.	PUNCT
inlawrev-3110	411	1	93	93	NUM
inlawrev-3110	411	2	plaintiffhad	plaintiffhad	VERB
inlawrev-3110	411	3	no	no	DET
inlawrev-3110	411	4	control	control	NOUN
inlawrev-3110	411	5	over	over	ADP
inlawrev-3110	411	6	personnel	personnel	NOUN
inlawrev-3110	411	7	decisions	decision	NOUN
inlawrev-3110	411	8	and	and	CCONJ
inlawrev-3110	411	9	was	be	AUX
inlawrev-3110	411	10	subject	subject	ADJ
inlawrev-3110	411	11	to	to	ADP
inlawrev-3110	411	12	formal	formal	ADJ
inlawrev-3110	411	13	annual	annual	ADJ
inlawrev-3110	411	14	evaluations	evaluation	NOUN
inlawrev-3110	411	15	of	of	ADP
inlawrev-3110	411	16	his	his	PRON
inlawrev-3110	411	17	performance	performance	NOUN
inlawrev-3110	411	18	.	.	PUNCT
inlawrev-3110	412	1	plaintiff	plaintiff	NOUN
inlawrev-3110	412	2	could	could	AUX
inlawrev-3110	412	3	make	make	VERB
inlawrev-3110	412	4	personnel	personnel	NOUN
inlawrev-3110	412	5	recommendations	recommendation	NOUN
inlawrev-3110	412	6	to	to	ADP
inlawrev-3110	412	7	the	the	DET
inlawrev-3110	412	8	partner	partner	NOUN
inlawrev-3110	412	9	in	in	ADP
inlawrev-3110	412	10	charge	charge	NOUN
inlawrev-3110	412	11	of	of	ADP
inlawrev-3110	412	12	his	his	PRON
inlawrev-3110	412	13	office	office	NOUN
inlawrev-3110	412	14	,	,	PUNCT
inlawrev-3110	412	15	but	but	CCONJ
inlawrev-3110	412	16	the	the	DET
inlawrev-3110	412	17	weight	weight	NOUN
inlawrev-3110	412	18	given	give	VERB
inlawrev-3110	412	19	to	to	ADP
inlawrev-3110	412	20	his	his	PRON
inlawrev-3110	412	21	recommendations	recommendation	NOUN
inlawrev-3110	412	22	changed	change	VERB
inlawrev-3110	412	23	little	little	ADV
inlawrev-3110	412	24	before	before	ADV
inlawrev-3110	412	25	or	or	CCONJ
inlawrev-3110	412	26	after	after	ADP
inlawrev-3110	412	27	his	his	PRON
inlawrev-3110	412	28	promotion	promotion	NOUN
inlawrev-3110	412	29	to	to	PART
inlawrev-3110	412	30	partner	partner	VERB
inlawrev-3110	412	31	.	.	PUNCT
inlawrev-3110	412	32	94	94	NUM
inlawrev-3110	413	1	the	the	DET
inlawrev-3110	413	2	caruso	caruso	NOUN
inlawrev-3110	413	3	court	court	NOUN
inlawrev-3110	413	4	looked	look	VERB
inlawrev-3110	413	5	primarily	primarily	ADV
inlawrev-3110	413	6	at	at	ADP
inlawrev-3110	413	7	three	three	NUM
inlawrev-3110	413	8	factors	factor	NOUN
inlawrev-3110	413	9	in	in	ADP
inlawrev-3110	413	10	holding	hold	VERB
inlawrev-3110	413	11	that	that	SCONJ
inlawrev-3110	413	12	the	the	DET
inlawrev-3110	413	13	plaintiff	plaintiff	NOUN
inlawrev-3110	413	14	was	be	AUX
inlawrev-3110	413	15	an	an	DET
inlawrev-3110	413	16	employee	employee	NOUN
inlawrev-3110	413	17	.	.	PUNCT
inlawrev-3110	414	1	first	first	ADV
inlawrev-3110	414	2	,	,	PUNCT
inlawrev-3110	414	3	plaintiff	plaintiff	NOUN
inlawrev-3110	414	4	did	do	AUX
inlawrev-3110	414	5	not	not	PART
inlawrev-3110	414	6	have	have	VERB
inlawrev-3110	414	7	the	the	DET
inlawrev-3110	414	8	"	"	PUNCT
inlawrev-3110	414	9	ability	ability	NOUN
inlawrev-3110	414	10	to	to	PART
inlawrev-3110	414	11	control	control	VERB
inlawrev-3110	414	12	and	and	CCONJ
inlawrev-3110	414	13	operate	operate	VERB
inlawrev-3110	414	14	"	"	PUNCT
inlawrev-3110	414	15	the	the	DET
inlawrev-3110	414	16	business	business	NOUN
inlawrev-3110	414	17	,	,	PUNCT
inlawrev-3110	414	18	as	as	SCONJ
inlawrev-3110	414	19	is	be	AUX
inlawrev-3110	414	20	characteristic	characteristic	ADJ
inlawrev-3110	414	21	of	of	ADP
inlawrev-3110	414	22	a	a	DET
inlawrev-3110	414	23	partner	partner	NOUN
inlawrev-3110	414	24	.	.	PUNCT
inlawrev-3110	415	1	rather	rather	ADV
inlawrev-3110	415	2	,	,	PUNCT
inlawrev-3110	415	3	the	the	DET
inlawrev-3110	415	4	term	term	NOUN
inlawrev-3110	415	5	partner	partner	NOUN
inlawrev-3110	415	6	"	"	PUNCT
inlawrev-3110	415	7	is	be	AUX
inlawrev-3110	415	8	not	not	PART
inlawrev-3110	415	9	normally	normally	ADV
inlawrev-3110	415	10	applied	apply	VERB
inlawrev-3110	415	11	to	to	ADP
inlawrev-3110	415	12	an	an	DET
inlawrev-3110	415	13	individual	individual	NOUN
inlawrev-3110	415	14	whose	whose	DET
inlawrev-3110	415	15	employment	employment	NOUN
inlawrev-3110	415	16	duties	duty	NOUN
inlawrev-3110	415	17	are	be	AUX
inlawrev-3110	415	18	unilaterally	unilaterally	ADV
inlawrev-3110	415	19	dictated	dictate	VERB
inlawrev-3110	415	20	by	by	ADP
inlawrev-3110	415	21	another	another	DET
inlawrev-3110	415	22	member	member	NOUN
inlawrev-3110	415	23	of	of	ADP
inlawrev-3110	415	24	the	the	DET
inlawrev-3110	415	25	business	business	NOUN
inlawrev-3110	415	26	"	"	PUNCT
inlawrev-3110	415	27	95	95	NUM
inlawrev-3110	415	28	the	the	DET
inlawrev-3110	415	29	second	second	ADJ
inlawrev-3110	415	30	factor	factor	NOUN
inlawrev-3110	415	31	was	be	AUX
inlawrev-3110	415	32	the	the	DET
inlawrev-3110	415	33	degree	degree	NOUN
inlawrev-3110	415	34	to	to	PART
inlawrev-3110	415	35	which	which	DET
inlawrev-3110	415	36	plaintiff	plaintiff	NOUN
inlawrev-3110	415	37	shared	share	VERB
inlawrev-3110	415	38	in	in	ADP
inlawrev-3110	415	39	the	the	DET
inlawrev-3110	415	40	profits	profit	NOUN
inlawrev-3110	415	41	of	of	ADP
inlawrev-3110	415	42	the	the	DET
inlawrev-3110	415	43	enterprise	enterprise	NOUN
inlawrev-3110	415	44	.	.	PUNCT
inlawrev-3110	416	1	the	the	DET
inlawrev-3110	416	2	court	court	NOUN
inlawrev-3110	416	3	found	find	VERB
inlawrev-3110	416	4	that	that	SCONJ
inlawrev-3110	416	5	the	the	DET
inlawrev-3110	416	6	plaintiff	plaintiff	NOUN
inlawrev-3110	416	7	's	's	PART
inlawrev-3110	416	8	relatively	relatively	ADV
inlawrev-3110	416	9	low	low	ADJ
inlawrev-3110	416	10	number	number	NOUN
inlawrev-3110	416	11	of	of	ADP
inlawrev-3110	416	12	partnership	partnership	NOUN
inlawrev-3110	416	13	points	point	NOUN
inlawrev-3110	416	14	meant	mean	VERB
inlawrev-3110	416	15	his	his	PRON
inlawrev-3110	416	16	salary	salary	NOUN
inlawrev-3110	416	17	would	would	AUX
inlawrev-3110	416	18	change	change	VERB
inlawrev-3110	416	19	very	very	ADV
inlawrev-3110	416	20	little	little	ADJ
inlawrev-3110	416	21	with	with	ADP
inlawrev-3110	416	22	the	the	DET
inlawrev-3110	416	23	profits	profit	NOUN
inlawrev-3110	416	24	of	of	ADP
inlawrev-3110	416	25	the	the	DET
inlawrev-3110	416	26	firm	firm	NOUN
inlawrev-3110	416	27	.	.	PUNCT
inlawrev-3110	417	1	96	96	NUM
inlawrev-3110	418	1	the	the	DET
inlawrev-3110	418	2	third	third	ADJ
inlawrev-3110	418	3	factor	factor	NOUN
inlawrev-3110	418	4	was	be	AUX
inlawrev-3110	418	5	whether	whether	SCONJ
inlawrev-3110	418	6	or	or	CCONJ
inlawrev-3110	418	7	not	not	PART
inlawrev-3110	418	8	plaintiffwas	plaintiffwas	AUX
inlawrev-3110	418	9	considered	consider	VERB
inlawrev-3110	418	10	a	a	DET
inlawrev-3110	418	11	permanent	permanent	ADJ
inlawrev-3110	418	12	employee	employee	NOUN
inlawrev-3110	418	13	of	of	ADP
inlawrev-3110	418	14	the	the	DET
inlawrev-3110	418	15	firm	firm	NOUN
inlawrev-3110	418	16	to	to	PART
inlawrev-3110	418	17	be	be	AUX
inlawrev-3110	418	18	removed	remove	VERB
inlawrev-3110	418	19	only	only	ADV
inlawrev-3110	418	20	"	"	PUNCT
inlawrev-3110	418	21	in	in	ADP
inlawrev-3110	418	22	extraordinary	extraordinary	ADJ
inlawrev-3110	418	23	circumstances	circumstance	NOUN
inlawrev-3110	418	24	.	.	PUNCT
inlawrev-3110	418	25	"	"	PUNCT
inlawrev-3110	419	1	97	97	NUM
inlawrev-3110	419	2	here	here	ADV
inlawrev-3110	419	3	the	the	DET
inlawrev-3110	419	4	court	court	NOUN
inlawrev-3110	419	5	found	find	VERB
inlawrev-3110	419	6	that	that	SCONJ
inlawrev-3110	419	7	the	the	DET
inlawrev-3110	419	8	plaintiff	plaintiff	NOUN
inlawrev-3110	419	9	received	receive	VERB
inlawrev-3110	419	10	annual	annual	ADJ
inlawrev-3110	419	11	evaluations	evaluation	NOUN
inlawrev-3110	419	12	in	in	ADP
inlawrev-3110	419	13	which	which	PRON
inlawrev-3110	419	14	hisjob	hisjob	NOUN
inlawrev-3110	419	15	performance	performance	NOUN
inlawrev-3110	419	16	was	be	AUX
inlawrev-3110	419	17	closely	closely	ADV
inlawrev-3110	419	18	scrutinized	scrutinize	VERB
inlawrev-3110	419	19	.	.	PUNCT
inlawrev-3110	420	1	if	if	SCONJ
inlawrev-3110	420	2	he	he	PRON
inlawrev-3110	420	3	failed	fail	VERB
inlawrev-3110	420	4	to	to	PART
inlawrev-3110	420	5	meet	meet	VERB
inlawrev-3110	420	6	certain	certain	ADJ
inlawrev-3110	420	7	standards	standard	NOUN
inlawrev-3110	420	8	,	,	PUNCT
inlawrev-3110	420	9	the	the	DET
inlawrev-3110	420	10	firm	firm	NOUN
inlawrev-3110	420	11	could	could	AUX
inlawrev-3110	420	12	,	,	PUNCT
inlawrev-3110	420	13	and	and	CCONJ
inlawrev-3110	420	14	subsequently	subsequently	ADV
inlawrev-3110	420	15	did	do	AUX
inlawrev-3110	420	16	,	,	PUNCT
inlawrev-3110	420	17	ask	ask	VERB
inlawrev-3110	420	18	for	for	ADP
inlawrev-3110	420	19	his	his	PRON
inlawrev-3110	420	20	resignation	resignation	NOUN
inlawrev-3110	420	21	.	.	PUNCT
inlawrev-3110	421	1	98	98	NUM
inlawrev-3110	421	2	86	86	NUM
inlawrev-3110	421	3	.	.	PUNCT
inlawrev-3110	422	1	664	664	NUM
inlawrev-3110	422	2	f.	f.	PROPN
inlawrev-3110	422	3	supp	supp	PROPN
inlawrev-3110	422	4	.	.	PUNCT
inlawrev-3110	423	1	144	144	NUM
inlawrev-3110	423	2	(	(	PUNCT
inlawrev-3110	423	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-3110	423	4	.	.	PROPN
inlawrev-3110	423	5	1987	1987	NUM
inlawrev-3110	423	6	)	)	PUNCT
inlawrev-3110	423	7	.	.	PUNCT
inlawrev-3110	424	1	87	87	NUM
inlawrev-3110	424	2	.	.	PUNCT
inlawrev-3110	425	1	i	i	PRON
inlawrev-3110	425	2	d.	d.	PROPN
inlawrev-3110	425	3	at	at	ADP
inlawrev-3110	425	4	150	150	NUM
inlawrev-3110	425	5	.	.	PUNCT
inlawrev-3110	425	6	88	88	NUM
inlawrev-3110	425	7	.	.	PUNCT
inlawrev-3110	426	1	no	no	INTJ
inlawrev-3110	426	2	.	.	NOUN
inlawrev-3110	427	1	92	92	NUM
inlawrev-3110	427	2	civ	civ	NOUN
inlawrev-3110	427	3	.	.	PUNCT
inlawrev-3110	427	4	1079	1079	NUM
inlawrev-3110	427	5	,	,	PUNCT
inlawrev-3110	427	6	1992	1992	NUM
inlawrev-3110	427	7	wl	wl	NOUN
inlawrev-3110	427	8	373266	373266	NUM
inlawrev-3110	427	9	(	(	PUNCT
inlawrev-3110	427	10	s.d.n.y	s.d.n.y	PROPN
inlawrev-3110	427	11	.	.	PUNCT
inlawrev-3110	427	12	dec	dec	PROPN
inlawrev-3110	427	13	.	.	PROPN
inlawrev-3110	427	14	1	1	NUM
inlawrev-3110	427	15	,	,	PUNCT
inlawrev-3110	427	16	1992	1992	NUM
inlawrev-3110	427	17	)	)	PUNCT
inlawrev-3110	427	18	.	.	PUNCT
inlawrev-3110	428	1	89	89	NUM
inlawrev-3110	428	2	.	.	PUNCT
inlawrev-3110	429	1	this	this	PRON
inlawrev-3110	429	2	is	be	AUX
inlawrev-3110	429	3	stated	state	VERB
inlawrev-3110	429	4	nowhere	nowhere	ADV
inlawrev-3110	429	5	in	in	ADP
inlawrev-3110	429	6	the	the	DET
inlawrev-3110	429	7	original	original	ADJ
inlawrev-3110	429	8	decision	decision	NOUN
inlawrev-3110	429	9	.	.	PUNCT
inlawrev-3110	430	1	the	the	DET
inlawrev-3110	430	2	1992	1992	NUM
inlawrev-3110	430	3	listing	listing	NOUN
inlawrev-3110	430	4	for	for	ADP
inlawrev-3110	430	5	martindale	martindale	PROPN
inlawrev-3110	430	6	-	-	PUNCT
inlawrev-3110	430	7	hubbell	hubbell	PROPN
inlawrev-3110	430	8	lists	list	VERB
inlawrev-3110	430	9	the	the	DET
inlawrev-3110	430	10	firm	firm	NOUN
inlawrev-3110	430	11	with	with	ADP
inlawrev-3110	430	12	seven	seven	NUM
inlawrev-3110	430	13	partners	partner	NOUN
inlawrev-3110	430	14	(	(	PUNCT
inlawrev-3110	430	15	including	include	VERB
inlawrev-3110	430	16	mr	mr	PROPN
inlawrev-3110	430	17	.	.	PROPN
inlawrev-3110	430	18	ehrlich	ehrlich	PROPN
inlawrev-3110	430	19	,	,	PUNCT
inlawrev-3110	430	20	the	the	DET
inlawrev-3110	430	21	plaintiff	plaintiff	NOUN
inlawrev-3110	430	22	)	)	PUNCT
inlawrev-3110	430	23	,	,	PUNCT
inlawrev-3110	430	24	one	one	NUM
inlawrev-3110	430	25	ofcounsel	ofcounsel	NOUN
inlawrev-3110	430	26	and	and	CCONJ
inlawrev-3110	430	27	one	one	NUM
inlawrev-3110	430	28	associate	associate	NOUN
inlawrev-3110	430	29	.	.	PUNCT
inlawrev-3110	431	1	martindale	martindale	PROPN
inlawrev-3110	431	2	-	-	PUNCT
inlawrev-3110	431	3	hubbell	hubbell	PROPN
inlawrev-3110	431	4	law	law	PROPN
inlawrev-3110	431	5	directory	directory	PROPN
inlawrev-3110	431	6	nyc935b-936b	nyc935b-936b	PROPN
inlawrev-3110	431	7	(	(	PUNCT
inlawrev-3110	431	8	1992	1992	NUM
inlawrev-3110	431	9	)	)	PUNCT
inlawrev-3110	431	10	.	.	PUNCT
inlawrev-3110	432	1	90	90	NUM
inlawrev-3110	432	2	.	.	SYM
inlawrev-3110	432	3	1992	1992	NUM
inlawrev-3110	432	4	wl	wl	NOUN
inlawrev-3110	432	5	373266	373266	NUM
inlawrev-3110	432	6	,	,	PUNCT
inlawrev-3110	432	7	at	at	ADP
inlawrev-3110	432	8	*	*	PROPN
inlawrev-3110	432	9	4	4	NUM
inlawrev-3110	432	10	.	.	NOUN
inlawrev-3110	432	11	9	9	NUM
inlawrev-3110	432	12	1	1	NUM
inlawrev-3110	432	13	.	.	PUNCT
inlawrev-3110	433	1	ehrlich	ehrlich	PROPN
inlawrev-3110	433	2	v.	v.	ADP
inlawrev-3110	433	3	howe	howe	PROPN
inlawrev-3110	433	4	,	,	PUNCT
inlawrev-3110	433	5	848	848	NUM
inlawrev-3110	433	6	f.	f.	PROPN
inlawrev-3110	433	7	supp	supp	PROPN
inlawrev-3110	433	8	.	.	PUNCT
inlawrev-3110	434	1	482	482	NUM
inlawrev-3110	434	2	(	(	PUNCT
inlawrev-3110	434	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-3110	434	4	.	.	PROPN
inlawrev-3110	434	5	1994	1994	NUM
inlawrev-3110	434	6	)	)	PUNCT
inlawrev-3110	434	7	.	.	PUNCT
inlawrev-3110	435	1	92	92	NUM
inlawrev-3110	435	2	.	.	PUNCT
inlawrev-3110	436	1	caruso	caruso	PROPN
inlawrev-3110	436	2	v.	v.	ADP
inlawrev-3110	436	3	peat	peat	NOUN
inlawrev-3110	436	4	,	,	PUNCT
inlawrev-3110	436	5	marwick	marwick	PROPN
inlawrev-3110	436	6	,	,	PUNCT
inlawrev-3110	436	7	mitchell	mitchell	PROPN
inlawrev-3110	436	8	&	&	CCONJ
inlawrev-3110	436	9	co.	co.	PROPN
inlawrev-3110	436	10	,	,	PUNCT
inlawrev-3110	436	11	664	664	NUM
inlawrev-3110	436	12	f.	f.	PROPN
inlawrev-3110	436	13	supp	supp	PROPN
inlawrev-3110	436	14	.	.	PUNCT
inlawrev-3110	437	1	144	144	NUM
inlawrev-3110	437	2	,	,	PUNCT
inlawrev-3110	437	3	145	145	NUM
inlawrev-3110	437	4	(	(	PUNCT
inlawrev-3110	437	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-3110	437	6	.	.	PROPN
inlawrev-3110	437	7	1987	1987	NUM
inlawrev-3110	437	8	)	)	PUNCT
inlawrev-3110	437	9	.	.	PUNCT
inlawrev-3110	438	1	93	93	NUM
inlawrev-3110	438	2	.	.	PUNCT
inlawrev-3110	439	1	i	i	PRON
inlawrev-3110	439	2	d.	d.	PROPN
inlawrev-3110	439	3	94	94	NUM
inlawrev-3110	439	4	.	.	PUNCT
inlawrev-3110	440	1	i	i	PRON
inlawrev-3110	440	2	d	d	PROPN
inlawrev-3110	440	3	at	at	ADP
inlawrev-3110	440	4	146	146	NUM
inlawrev-3110	440	5	.	.	PUNCT
inlawrev-3110	440	6	95	95	NUM
inlawrev-3110	440	7	.	.	PUNCT
inlawrev-3110	441	1	i	i	PRON
inlawrev-3110	441	2	d.	d.	PROPN
inlawrev-3110	441	3	at	at	ADP
inlawrev-3110	441	4	149	149	NUM
inlawrev-3110	441	5	.	.	PUNCT
inlawrev-3110	442	1	96	96	NUM
inlawrev-3110	442	2	.	.	PUNCT
inlawrev-3110	443	1	i	i	PRON
inlawrev-3110	443	2	d.	d.	PROPN
inlawrev-3110	443	3	at	at	ADP
inlawrev-3110	443	4	150	150	NUM
inlawrev-3110	443	5	.	.	PUNCT
inlawrev-3110	444	1	97	97	NUM
inlawrev-3110	444	2	.	.	PUNCT
inlawrev-3110	445	1	i	i	PRON
inlawrev-3110	445	2	d.	d.	PROPN
inlawrev-3110	445	3	at	at	ADP
inlawrev-3110	445	4	149	149	NUM
inlawrev-3110	445	5	.	.	PUNCT
inlawrev-3110	446	1	98	98	NUM
inlawrev-3110	446	2	.	.	PUNCT
inlawrev-3110	447	1	i	i	PRON
inlawrev-3110	447	2	d.	d.	PROPN
inlawrev-3110	447	3	at	at	ADP
inlawrev-3110	447	4	150	150	NUM
inlawrev-3110	447	5	.	.	PUNCT
inlawrev-3110	448	1	34	34	NUM
inlawrev-3110	448	2	indiana	indiana	PROPN
inlawrev-3110	448	3	law	law	PROPN
inlawrev-3110	448	4	review	review	NOUN
inlawrev-3110	448	5	[	[	X
inlawrev-3110	448	6	vol	vol	NOUN
inlawrev-3110	448	7	.	.	PUNCT
inlawrev-3110	449	1	28:2	28:2	NUM
inlawrev-3110	449	2	1	1	NUM
inlawrev-3110	449	3	in	in	ADP
inlawrev-3110	449	4	ehrlich	ehrlich	PROPN
inlawrev-3110	449	5	v.	v.	ADP
inlawrev-3110	449	6	howe	howe	NOUN
inlawrev-3110	449	7	,	,	PUNCT
inlawrev-3110	449	8	"	"	PUNCT
inlawrev-3110	449	9	the	the	DET
inlawrev-3110	449	10	plaintiff	plaintiff	NOUN
inlawrev-3110	449	11	,	,	PUNCT
inlawrev-3110	449	12	a	a	DET
inlawrev-3110	449	13	former	former	ADJ
inlawrev-3110	449	14	partner	partner	NOUN
inlawrev-3110	449	15	in	in	ADP
inlawrev-3110	449	16	a	a	DET
inlawrev-3110	449	17	law	law	NOUN
inlawrev-3110	449	18	firm	firm	NOUN
inlawrev-3110	449	19	,	,	PUNCT
inlawrev-3110	449	20	alleged	allege	VERB
inlawrev-3110	449	21	that	that	SCONJ
inlawrev-3110	449	22	the	the	DET
inlawrev-3110	449	23	defendants	defendant	NOUN
inlawrev-3110	449	24	had	have	AUX
inlawrev-3110	449	25	terminated	terminate	VERB
inlawrev-3110	449	26	his	his	PRON
inlawrev-3110	449	27	status	status	NOUN
inlawrev-3110	449	28	with	with	ADP
inlawrev-3110	449	29	the	the	DET
inlawrev-3110	449	30	firm	firm	NOUN
inlawrev-3110	449	31	to	to	PART
inlawrev-3110	449	32	avoid	avoid	VERB
inlawrev-3110	449	33	his	his	PRON
inlawrev-3110	449	34	vesting	vesting	NOUN
inlawrev-3110	449	35	in	in	ADP
inlawrev-3110	449	36	a	a	DET
inlawrev-3110	449	37	non	non	ADJ
inlawrev-3110	449	38	-	-	ADJ
inlawrev-3110	449	39	qualified	qualified	ADJ
inlawrev-3110	449	40	plan	plan	NOUN
inlawrev-3110	449	41	that	that	PRON
inlawrev-3110	449	42	was	be	AUX
inlawrev-3110	449	43	covered	cover	VERB
inlawrev-3110	449	44	by	by	ADP
inlawrev-3110	449	45	erisa	erisa	NOUN
inlawrev-3110	449	46	.	.	PUNCT
inlawrev-3110	450	1	in	in	ADP
inlawrev-3110	450	2	order	order	NOUN
inlawrev-3110	450	3	to	to	PART
inlawrev-3110	450	4	come	come	VERB
inlawrev-3110	450	5	within	within	ADP
inlawrev-3110	450	6	erisa	erisa	NOUN
inlawrev-3110	450	7	,	,	PUNCT
inlawrev-3110	450	8	the	the	DET
inlawrev-3110	450	9	plan	plan	NOUN
inlawrev-3110	450	10	had	have	VERB
inlawrev-3110	450	11	to	to	PART
inlawrev-3110	450	12	cover	cover	VERB
inlawrev-3110	450	13	at	at	ADV
inlawrev-3110	450	14	least	least	ADV
inlawrev-3110	450	15	one	one	NUM
inlawrev-3110	450	16	employee	employee	NOUN
inlawrev-3110	450	17	.	.	PUNCT
inlawrev-3110	451	1	therefore	therefore	ADV
inlawrev-3110	451	2	,	,	PUNCT
inlawrev-3110	451	3	establishing	establish	VERB
inlawrev-3110	451	4	his	his	PRON
inlawrev-3110	451	5	status	status	NOUN
inlawrev-3110	451	6	as	as	ADP
inlawrev-3110	451	7	an	an	DET
inlawrev-3110	451	8	employee	employee	NOUN
inlawrev-3110	451	9	was	be	AUX
inlawrev-3110	451	10	crucial	crucial	ADJ
inlawrev-3110	451	11	to	to	ADP
inlawrev-3110	451	12	plaintiffs	plaintiff	NOUN
inlawrev-3110	451	13	claim	claim	NOUN
inlawrev-3110	451	14	.	.	PUNCT
inlawrev-3110	452	1	plaintiff	plaintiff	NOUN
inlawrev-3110	452	2	based	base	VERB
inlawrev-3110	452	3	his	his	PRON
inlawrev-3110	452	4	claim	claim	NOUN
inlawrev-3110	452	5	of	of	ADP
inlawrev-3110	452	6	employee	employee	NOUN
inlawrev-3110	452	7	status	status	NOUN
inlawrev-3110	452	8	on	on	ADP
inlawrev-3110	452	9	the	the	DET
inlawrev-3110	452	10	fact	fact	NOUN
inlawrev-3110	452	11	that	that	SCONJ
inlawrev-3110	452	12	he	he	PRON
inlawrev-3110	452	13	did	do	AUX
inlawrev-3110	452	14	not	not	PART
inlawrev-3110	452	15	share	share	VERB
inlawrev-3110	452	16	in	in	ADP
inlawrev-3110	452	17	decision	decision	NOUN
inlawrev-3110	452	18	-	-	PUNCT
inlawrev-3110	452	19	making	making	NOUN
inlawrev-3110	452	20	and	and	CCONJ
inlawrev-3110	452	21	had	have	VERB
inlawrev-3110	452	22	to	to	PART
inlawrev-3110	452	23	accept	accept	VERB
inlawrev-3110	452	24	their	their	PRON
inlawrev-3110	452	25	partnership	partnership	NOUN
inlawrev-3110	452	26	agreement	agreement	NOUN
inlawrev-3110	452	27	on	on	ADP
inlawrev-3110	452	28	a	a	DET
inlawrev-3110	452	29	take	take	VERB
inlawrev-3110	452	30	-	-	PUNCT
inlawrev-3110	452	31	it	it	PRON
inlawrev-3110	452	32	-	-	PUNCT
inlawrev-3110	452	33	or	or	CCONJ
inlawrev-3110	452	34	-	-	PUNCT
inlawrev-3110	452	35	leave	leave	VERB
inlawrev-3110	452	36	-	-	PUNCT
inlawrev-3110	452	37	it	it	PRON
inlawrev-3110	452	38	basis	basis	NOUN
inlawrev-3110	452	39	.	.	PUNCT
inlawrev-3110	453	1	100	100	NUM
inlawrev-3110	453	2	defendant	defendant	NOUN
inlawrev-3110	453	3	responded	respond	VERB
inlawrev-3110	453	4	that	that	SCONJ
inlawrev-3110	453	5	the	the	DET
inlawrev-3110	453	6	plaintiff	plaintiff	NOUN
inlawrev-3110	453	7	not	not	PART
inlawrev-3110	453	8	only	only	ADV
inlawrev-3110	453	9	alleged	allege	VERB
inlawrev-3110	453	10	he	he	PRON
inlawrev-3110	453	11	was	be	AUX
inlawrev-3110	453	12	a	a	DET
inlawrev-3110	453	13	partner	partner	NOUN
inlawrev-3110	453	14	several	several	ADJ
inlawrev-3110	453	15	times	time	NOUN
inlawrev-3110	453	16	in	in	ADP
inlawrev-3110	453	17	his	his	PRON
inlawrev-3110	453	18	complaint	complaint	NOUN
inlawrev-3110	453	19	,	,	PUNCT
inlawrev-3110	453	20	but	but	CCONJ
inlawrev-3110	453	21	also	also	ADV
inlawrev-3110	453	22	shared	share	VERB
inlawrev-3110	453	23	proportionally	proportionally	ADV
inlawrev-3110	453	24	in	in	ADP
inlawrev-3110	453	25	the	the	DET
inlawrev-3110	453	26	firm	firm	NOUN
inlawrev-3110	453	27	's	's	PART
inlawrev-3110	453	28	profits	profit	NOUN
inlawrev-3110	453	29	.	.	PUNCT
inlawrev-3110	454	1	consequently	consequently	ADV
inlawrev-3110	454	2	,	,	PUNCT
inlawrev-3110	454	3	the	the	DET
inlawrev-3110	454	4	ehrlich	ehrlich	NOUN
inlawrev-3110	454	5	court	court	NOUN
inlawrev-3110	454	6	suggested	suggest	VERB
inlawrev-3110	454	7	strongly	strongly	ADV
inlawrev-3110	454	8	that	that	SCONJ
inlawrev-3110	454	9	plaintiff	plaintiff	NOUN
inlawrev-3110	454	10	could	could	AUX
inlawrev-3110	454	11	not	not	PART
inlawrev-3110	454	12	establish	establish	VERB
inlawrev-3110	454	13	that	that	SCONJ
inlawrev-3110	454	14	he	he	PRON
inlawrev-3110	454	15	was	be	AUX
inlawrev-3110	454	16	an	an	DET
inlawrev-3110	454	17	employee	employee	NOUN
inlawrev-3110	454	18	.	.	PUNCT
inlawrev-3110	455	1	101	101	NUM
inlawrev-3110	455	2	caruso	caruso	NOUN
inlawrev-3110	455	3	and	and	CCONJ
inlawrev-3110	455	4	ehrlich	ehrlich	NOUN
inlawrev-3110	455	5	can	can	AUX
inlawrev-3110	455	6	be	be	AUX
inlawrev-3110	455	7	reconciled	reconcile	VERB
inlawrev-3110	455	8	because	because	SCONJ
inlawrev-3110	455	9	of	of	ADP
inlawrev-3110	455	10	the	the	DET
inlawrev-3110	455	11	vast	vast	ADJ
inlawrev-3110	455	12	differences	difference	NOUN
inlawrev-3110	455	13	in	in	ADP
inlawrev-3110	455	14	the	the	DET
inlawrev-3110	455	15	size	size	NOUN
inlawrev-3110	455	16	of	of	ADP
inlawrev-3110	455	17	the	the	DET
inlawrev-3110	455	18	partnerships	partnership	NOUN
inlawrev-3110	455	19	and	and	CCONJ
inlawrev-3110	455	20	other	other	ADJ
inlawrev-3110	455	21	characteristics	characteristic	NOUN
inlawrev-3110	455	22	which	which	PRON
inlawrev-3110	455	23	accompany	accompany	VERB
inlawrev-3110	455	24	differences	difference	NOUN
inlawrev-3110	455	25	in	in	ADP
inlawrev-3110	455	26	size	size	NOUN
inlawrev-3110	455	27	.	.	PUNCT
inlawrev-3110	456	1	caruso	caruso	NOUN
inlawrev-3110	456	2	can	can	AUX
inlawrev-3110	456	3	not	not	PART
inlawrev-3110	456	4	,	,	PUNCT
inlawrev-3110	456	5	however	however	ADV
inlawrev-3110	456	6	,	,	PUNCT
inlawrev-3110	456	7	be	be	AUX
inlawrev-3110	456	8	reconciled	reconcile	VERB
inlawrev-3110	456	9	with	with	ADP
inlawrev-3110	456	10	the	the	DET
inlawrev-3110	456	11	tenth	tenth	ADJ
inlawrev-3110	456	12	circuit	circuit	NOUN
inlawrev-3110	456	13	's	's	PART
inlawrev-3110	456	14	decision	decision	NOUN
inlawrev-3110	456	15	in	in	ADP
inlawrev-3110	456	16	wheeler	wheeler	NOUN
inlawrev-3110	456	17	v.	v.	ADP
inlawrev-3110	456	18	main	main	ADJ
inlawrev-3110	456	19	hurdman	hurdman	NOUN
inlawrev-3110	456	20	.	.	PUNCT
inlawrev-3110	457	1	102	102	NUM
inlawrev-3110	457	2	like	like	ADP
inlawrev-3110	457	3	peat	peat	NOUN
inlawrev-3110	457	4	,	,	PUNCT
inlawrev-3110	457	5	marwick	marwick	PROPN
inlawrev-3110	457	6	,	,	PUNCT
inlawrev-3110	457	7	mitchell	mitchell	PROPN
inlawrev-3110	457	8	&	&	CCONJ
inlawrev-3110	457	9	co.	co.	PROPN
inlawrev-3110	457	10	in	in	ADP
inlawrev-3110	457	11	caruso	caruso	PROPN
inlawrev-3110	457	12	,	,	PUNCT
inlawrev-3110	457	13	main	main	ADJ
inlawrev-3110	457	14	hurdman	hurdman	NOUN
inlawrev-3110	457	15	is	be	AUX
inlawrev-3110	457	16	one	one	NUM
inlawrev-3110	457	17	of	of	ADP
inlawrev-3110	457	18	the	the	DET
inlawrev-3110	457	19	nation	nation	NOUN
inlawrev-3110	457	20	's	's	PART
inlawrev-3110	457	21	"	"	PUNCT
inlawrev-3110	457	22	big	big	ADJ
inlawrev-3110	457	23	six	six	NUM
inlawrev-3110	457	24	"	"	PUNCT
inlawrev-3110	457	25	accounting	accounting	NOUN
inlawrev-3110	457	26	firms	firm	NOUN
inlawrev-3110	457	27	.	.	PUNCT
inlawrev-3110	458	1	approximately	approximately	ADV
inlawrev-3110	458	2	500	500	NUM
inlawrev-3110	458	3	of	of	ADP
inlawrev-3110	458	4	the	the	DET
inlawrev-3110	458	5	3570	3570	NUM
inlawrev-3110	458	6	personnel	personnel	NOUN
inlawrev-3110	458	7	were	be	AUX
inlawrev-3110	458	8	partners	partner	NOUN
inlawrev-3110	458	9	.	.	PUNCT
inlawrev-3110	459	1	103	103	NUM
inlawrev-3110	459	2	the	the	DET
inlawrev-3110	459	3	court	court	NOUN
inlawrev-3110	459	4	noted	note	VERB
inlawrev-3110	459	5	the	the	DET
inlawrev-3110	459	6	following	follow	VERB
inlawrev-3110	459	7	partnership	partnership	NOUN
inlawrev-3110	459	8	characteristics	characteristic	NOUN
inlawrev-3110	459	9	:	:	PUNCT
inlawrev-3110	459	10	partnership	partnership	NOUN
inlawrev-3110	459	11	consisted	consist	VERB
inlawrev-3110	459	12	at	at	ADP
inlawrev-3110	459	13	least	least	ADJ
inlawrev-3110	459	14	of	of	ADP
inlawrev-3110	459	15	the	the	DET
inlawrev-3110	459	16	following	following	NOUN
inlawrev-3110	459	17	:	:	PUNCT
inlawrev-3110	459	18	election	election	NOUN
inlawrev-3110	459	19	to	to	ADP
inlawrev-3110	459	20	the	the	DET
inlawrev-3110	459	21	partnership	partnership	NOUN
inlawrev-3110	459	22	and	and	CCONJ
inlawrev-3110	459	23	execution	execution	NOUN
inlawrev-3110	459	24	ofthe	ofthe	NOUN
inlawrev-3110	459	25	firm	firm	NOUN
inlawrev-3110	459	26	's	's	PART
inlawrev-3110	459	27	partnership	partnership	NOUN
inlawrev-3110	459	28	agreement	agreement	NOUN
inlawrev-3110	459	29	;	;	PUNCT
inlawrev-3110	459	30	change	change	NOUN
inlawrev-3110	459	31	in	in	ADP
inlawrev-3110	459	32	compensation	compensation	NOUN
inlawrev-3110	459	33	from	from	ADP
inlawrev-3110	459	34	salary	salary	NOUN
inlawrev-3110	459	35	to	to	ADP
inlawrev-3110	459	36	a	a	DET
inlawrev-3110	459	37	share	share	NOUN
inlawrev-3110	459	38	of	of	ADP
inlawrev-3110	459	39	the	the	DET
inlawrev-3110	459	40	firm	firm	NOUN
inlawrev-3110	459	41	's	's	PART
inlawrev-3110	459	42	profits	profit	NOUN
inlawrev-3110	459	43	,	,	PUNCT
inlawrev-3110	459	44	paid	pay	VERB
inlawrev-3110	459	45	by	by	ADP
inlawrev-3110	459	46	draw	draw	VERB
inlawrev-3110	459	47	and	and	CCONJ
inlawrev-3110	459	48	an	an	DET
inlawrev-3110	459	49	allocation	allocation	NOUN
inlawrev-3110	459	50	of	of	ADP
inlawrev-3110	459	51	profits	profit	NOUN
inlawrev-3110	459	52	based	base	VERB
inlawrev-3110	459	53	on	on	ADP
inlawrev-3110	459	54	points	point	NOUN
inlawrev-3110	459	55	;	;	PUNCT
inlawrev-3110	459	56	a	a	DET
inlawrev-3110	459	57	contribution	contribution	NOUN
inlawrev-3110	459	58	to	to	ADP
inlawrev-3110	459	59	capital	capital	NOUN
inlawrev-3110	459	60	;	;	PUNCT
inlawrev-3110	459	61	establishment	establishment	NOUN
inlawrev-3110	459	62	of	of	ADP
inlawrev-3110	459	63	a	a	DET
inlawrev-3110	459	64	capital	capital	NOUN
inlawrev-3110	459	65	account	account	NOUN
inlawrev-3110	459	66	;	;	PUNCT
inlawrev-3110	459	67	unlimited	unlimited	ADJ
inlawrev-3110	459	68	personal	personal	ADJ
inlawrev-3110	459	69	liability	liability	NOUN
inlawrev-3110	459	70	for	for	ADP
inlawrev-3110	459	71	the	the	DET
inlawrev-3110	459	72	debts	debt	NOUN
inlawrev-3110	459	73	and	and	CCONJ
inlawrev-3110	459	74	obligations	obligation	NOUN
inlawrev-3110	459	75	of	of	ADP
inlawrev-3110	459	76	the	the	DET
inlawrev-3110	459	77	partnership	partnership	NOUN
inlawrev-3110	459	78	;	;	PUNCT
inlawrev-3110	459	79	rights	right	NOUN
inlawrev-3110	459	80	under	under	ADP
inlawrev-3110	459	81	the	the	DET
inlawrev-3110	459	82	partnership	partnership	NOUN
inlawrev-3110	459	83	agreement	agreement	NOUN
inlawrev-3110	459	84	to	to	PART
inlawrev-3110	459	85	vote	vote	VERB
inlawrev-3110	459	86	on	on	ADP
inlawrev-3110	459	87	such	such	ADJ
inlawrev-3110	459	88	matters	matter	NOUN
inlawrev-3110	459	89	as	as	ADP
inlawrev-3110	459	90	amendments	amendment	NOUN
inlawrev-3110	459	91	of	of	ADP
inlawrev-3110	459	92	the	the	DET
inlawrev-3110	459	93	partnership	partnership	NOUN
inlawrev-3110	459	94	agreement	agreement	NOUN
inlawrev-3110	459	95	,	,	PUNCT
inlawrev-3110	459	96	approval	approval	NOUN
inlawrev-3110	459	97	of	of	ADP
inlawrev-3110	459	98	mergers	merger	NOUN
inlawrev-3110	459	99	with	with	ADP
inlawrev-3110	459	100	other	other	ADJ
inlawrev-3110	459	101	accounting	accounting	NOUN
inlawrev-3110	459	102	firms	firm	NOUN
inlawrev-3110	459	103	of	of	ADP
inlawrev-3110	459	104	a	a	DET
inlawrev-3110	459	105	certain	certain	ADJ
inlawrev-3110	459	106	size	size	NOUN
inlawrev-3110	459	107	,	,	PUNCT
inlawrev-3110	459	108	admission	admission	NOUN
inlawrev-3110	459	109	ofnew	ofnew	ADJ
inlawrev-3110	459	110	partners	partner	NOUN
inlawrev-3110	459	111	,	,	PUNCT
inlawrev-3110	459	112	termination	termination	NOUN
inlawrev-3110	459	113	of	of	ADP
inlawrev-3110	459	114	a	a	DET
inlawrev-3110	459	115	partner	partner	NOUN
inlawrev-3110	459	116	's	's	PART
inlawrev-3110	459	117	interest	interest	NOUN
inlawrev-3110	459	118	,	,	PUNCT
inlawrev-3110	459	119	approval	approval	NOUN
inlawrev-3110	459	120	of	of	ADP
inlawrev-3110	459	121	draws	draw	NOUN
inlawrev-3110	459	122	,	,	PUNCT
inlawrev-3110	459	123	shares	share	VERB
inlawrev-3110	459	124	ofnet	ofnet	ADJ
inlawrev-3110	459	125	profits	profit	NOUN
inlawrev-3110	459	126	,	,	PUNCT
inlawrev-3110	459	127	special	special	ADJ
inlawrev-3110	459	128	distributions	distribution	NOUN
inlawrev-3110	459	129	,	,	PUNCT
inlawrev-3110	459	130	and	and	CCONJ
inlawrev-3110	459	131	any	any	DET
inlawrev-3110	459	132	other	other	ADJ
inlawrev-3110	459	133	income	income	NOUN
inlawrev-3110	459	134	to	to	PART
inlawrev-3110	459	135	be	be	AUX
inlawrev-3110	459	136	allocated	allocate	VERB
inlawrev-3110	459	137	to	to	ADP
inlawrev-3110	459	138	any	any	DET
inlawrev-3110	459	139	partners	partner	NOUN
inlawrev-3110	459	140	and	and	CCONJ
inlawrev-3110	459	141	dissolution	dissolution	NOUN
inlawrev-3110	459	142	of	of	ADP
inlawrev-3110	459	143	the	the	DET
inlawrev-3110	459	144	firm	firm	NOUN
inlawrev-3110	459	145	.	.	PUNCT
inlawrev-3110	460	1	in	in	ADP
inlawrev-3110	460	2	addition	addition	NOUN
inlawrev-3110	460	3	,	,	PUNCT
inlawrev-3110	460	4	wheeler	wheeler	NOUN
inlawrev-3110	460	5	became	become	VERB
inlawrev-3110	460	6	eligible	eligible	ADJ
inlawrev-3110	460	7	for	for	ADP
inlawrev-3110	460	8	certain	certain	ADJ
inlawrev-3110	460	9	rights	right	NOUN
inlawrev-3110	460	10	and	and	CCONJ
inlawrev-3110	460	11	privileges	privilege	NOUN
inlawrev-3110	460	12	which	which	PRON
inlawrev-3110	460	13	were	be	AUX
inlawrev-3110	460	14	enjoyed	enjoy	VERB
inlawrev-3110	460	15	only	only	ADV
inlawrev-3110	460	16	by	by	ADP
inlawrev-3110	460	17	partners	partner	NOUN
inlawrev-3110	460	18	of	of	ADP
inlawrev-3110	460	19	the	the	DET
inlawrev-3110	460	20	firm	firm	NOUN
inlawrev-3110	460	21	,	,	PUNCT
inlawrev-3110	460	22	such	such	ADJ
inlawrev-3110	460	23	as	as	ADP
inlawrev-3110	460	24	the	the	DET
inlawrev-3110	460	25	right	right	NOUN
inlawrev-3110	460	26	to	to	PART
inlawrev-3110	460	27	sign	sign	VERB
inlawrev-3110	460	28	audit	audit	NOUN
inlawrev-3110	460	29	reports	report	NOUN
inlawrev-3110	460	30	and	and	CCONJ
inlawrev-3110	460	31	tax	tax	NOUN
inlawrev-3110	460	32	returns	return	NOUN
inlawrev-3110	460	33	and	and	CCONJ
inlawrev-3110	460	34	the	the	DET
inlawrev-3110	460	35	right	right	NOUN
inlawrev-3110	460	36	to	to	PART
inlawrev-3110	460	37	be	be	AUX
inlawrev-3110	460	38	reimbursed	reimburse	VERB
inlawrev-3110	460	39	for	for	ADP
inlawrev-3110	460	40	membership	membership	NOUN
inlawrev-3110	460	41	dues	due	NOUN
inlawrev-3110	460	42	in	in	ADP
inlawrev-3110	460	43	certain	certain	ADJ
inlawrev-3110	460	44	clubs	club	NOUN
inlawrev-3110	460	45	;	;	PUNCT
inlawrev-3110	460	46	and	and	CCONJ
inlawrev-3110	460	47	,	,	PUNCT
inlawrev-3110	460	48	she	she	PRON
inlawrev-3110	460	49	was	be	AUX
inlawrev-3110	460	50	subject	subject	ADJ
inlawrev-3110	460	51	to	to	ADP
inlawrev-3110	460	52	involuntary	involuntary	ADJ
inlawrev-3110	460	53	termination	termination	NOUN
inlawrev-3110	460	54	[	[	X
inlawrev-3110	460	55	by	by	ADP
inlawrev-3110	460	56	certain	certain	ADJ
inlawrev-3110	460	57	votes	vote	NOUN
inlawrev-3110	460	58	of	of	ADP
inlawrev-3110	460	59	the	the	DET
inlawrev-3110	460	60	entire	entire	ADJ
inlawrev-3110	460	61	partnership	partnership	NOUN
inlawrev-3110	460	62	or	or	CCONJ
inlawrev-3110	460	63	various	various	ADJ
inlawrev-3110	460	64	governing	govern	VERB
inlawrev-3110	460	65	bodies	body	NOUN
inlawrev-3110	460	66	]	]	PUNCT
inlawrev-3110	460	67	.	.	PUNCT
inlawrev-3110	461	1	104	104	NUM
inlawrev-3110	461	2	the	the	DET
inlawrev-3110	461	3	facts	fact	NOUN
inlawrev-3110	461	4	in	in	ADP
inlawrev-3110	461	5	wheeler	wheeler	NOUN
inlawrev-3110	461	6	quoted	quote	VERB
inlawrev-3110	461	7	above	above	ADV
inlawrev-3110	461	8	are	be	AUX
inlawrev-3110	461	9	similar	similar	ADJ
inlawrev-3110	461	10	to	to	ADP
inlawrev-3110	461	11	the	the	DET
inlawrev-3110	461	12	facts	fact	NOUN
inlawrev-3110	461	13	in	in	ADP
inlawrev-3110	461	14	caruso	caruso	NOUN
inlawrev-3110	461	15	,	,	PUNCT
inlawrev-3110	461	16	but	but	CCONJ
inlawrev-3110	461	17	offer	offer	VERB
inlawrev-3110	461	18	more	more	ADJ
inlawrev-3110	461	19	detail	detail	NOUN
inlawrev-3110	461	20	.	.	PUNCT
inlawrev-3110	462	1	in	in	ADP
inlawrev-3110	462	2	addition	addition	NOUN
inlawrev-3110	462	3	,	,	PUNCT
inlawrev-3110	462	4	it	it	PRON
inlawrev-3110	462	5	was	be	AUX
inlawrev-3110	462	6	adduced	adduce	VERB
inlawrev-3110	462	7	that	that	SCONJ
inlawrev-3110	462	8	wheeler	wheeler	NOUN
inlawrev-3110	462	9	's	's	PART
inlawrev-3110	462	10	duties	duty	NOUN
inlawrev-3110	462	11	remained	remain	VERB
inlawrev-3110	462	12	unchanged	unchanged	ADJ
inlawrev-3110	462	13	after	after	ADP
inlawrev-3110	462	14	elevation	elevation	NOUN
inlawrev-3110	462	15	to	to	PART
inlawrev-3110	462	16	partner	partner	VERB
inlawrev-3110	462	17	and	and	CCONJ
inlawrev-3110	462	18	that	that	SCONJ
inlawrev-3110	462	19	she	she	PRON
inlawrev-3110	462	20	was	be	AUX
inlawrev-3110	462	21	supervised	supervise	VERB
inlawrev-3110	462	22	in	in	ADP
inlawrev-3110	462	23	her	her	PRON
inlawrev-3110	462	24	work	work	NOUN
inlawrev-3110	462	25	and	and	CCONJ
inlawrev-3110	462	26	assignments	assignment	NOUN
inlawrev-3110	462	27	by	by	ADP
inlawrev-3110	462	28	the	the	DET
inlawrev-3110	462	29	same	same	ADJ
inlawrev-3110	462	30	department	department	NOUN
inlawrev-3110	462	31	head	head	NOUN
inlawrev-3110	462	32	.	.	PUNCT
inlawrev-3110	463	1	105	105	NUM
inlawrev-3110	463	2	other	other	ADJ
inlawrev-3110	463	3	characteristics	characteristic	NOUN
inlawrev-3110	463	4	she	she	PRON
inlawrev-3110	463	5	shared	share	VERB
inlawrev-3110	463	6	with	with	ADP
inlawrev-3110	463	7	caruso	caruso	NOUN
inlawrev-3110	463	8	were	be	AUX
inlawrev-3110	463	9	:	:	PUNCT
inlawrev-3110	463	10	a	a	DET
inlawrev-3110	463	11	personnel	personnel	NOUN
inlawrev-3110	463	12	file	file	NOUN
inlawrev-3110	463	13	was	be	AUX
inlawrev-3110	463	14	maintained	maintain	VERB
inlawrev-3110	463	15	on	on	ADP
inlawrev-3110	463	16	her	she	PRON
inlawrev-3110	463	17	,	,	PUNCT
inlawrev-3110	463	18	the	the	DET
inlawrev-3110	463	19	amounts	amount	NOUN
inlawrev-3110	463	20	charged	charge	VERB
inlawrev-3110	463	21	for	for	ADP
inlawrev-3110	463	22	her	her	PRON
inlawrev-3110	463	23	services	service	NOUN
inlawrev-3110	463	24	were	be	AUX
inlawrev-3110	463	25	set	set	VERB
inlawrev-3110	463	26	by	by	ADP
inlawrev-3110	463	27	managing	manage	VERB
inlawrev-3110	463	28	partners	partner	NOUN
inlawrev-3110	463	29	,	,	PUNCT
inlawrev-3110	463	30	her	her	PRON
inlawrev-3110	463	31	partnership	partnership	NOUN
inlawrev-3110	463	32	points	point	VERB
inlawrev-3110	463	33	for	for	ADP
inlawrev-3110	463	34	sharing	share	VERB
inlawrev-3110	463	35	income	income	NOUN
inlawrev-3110	463	36	were	be	AUX
inlawrev-3110	463	37	set	set	VERB
inlawrev-3110	463	38	by	by	ADP
inlawrev-3110	463	39	her	her	PRON
inlawrev-3110	463	40	managing	manage	VERB
inlawrev-3110	463	41	partner	partner	NOUN
inlawrev-3110	463	42	,	,	PUNCT
inlawrev-3110	463	43	the	the	DET
inlawrev-3110	463	44	decision	decision	NOUN
inlawrev-3110	463	45	of	of	ADP
inlawrev-3110	463	46	her	her	PRON
inlawrev-3110	463	47	managing	manage	VERB
inlawrev-3110	463	48	partner	partner	NOUN
inlawrev-3110	463	49	to	to	PART
inlawrev-3110	463	50	terminate	terminate	VERB
inlawrev-3110	463	51	her	she	PRON
inlawrev-3110	463	52	was	be	AUX
inlawrev-3110	463	53	,	,	PUNCT
inlawrev-3110	463	54	as	as	ADP
inlawrev-3110	463	55	a	a	DET
inlawrev-3110	463	56	practical	practical	ADJ
inlawrev-3110	463	57	matter	matter	NOUN
inlawrev-3110	463	58	,	,	PUNCT
inlawrev-3110	463	59	the	the	DET
inlawrev-3110	463	60	final	final	ADJ
inlawrev-3110	463	61	word	word	NOUN
inlawrev-3110	463	62	.	.	PUNCT
inlawrev-3110	464	1	106	106	NUM
inlawrev-3110	464	2	99	99	NUM
inlawrev-3110	464	3	.	.	PUNCT
inlawrev-3110	465	1	no	no	INTJ
inlawrev-3110	465	2	.	.	NOUN
inlawrev-3110	466	1	92	92	NUM
inlawrev-3110	466	2	civ	civ	NOUN
inlawrev-3110	466	3	.	.	PUNCT
inlawrev-3110	466	4	1079	1079	NUM
inlawrev-3110	466	5	,	,	PUNCT
inlawrev-3110	466	6	1992	1992	NUM
inlawrev-3110	466	7	wl	wl	NOUN
inlawrev-3110	466	8	373266	373266	NUM
inlawrev-3110	466	9	(	(	PUNCT
inlawrev-3110	466	10	s.d.n.y	s.d.n.y	PROPN
inlawrev-3110	466	11	.	.	PUNCT
inlawrev-3110	466	12	dec	dec	PROPN
inlawrev-3110	466	13	.	.	PROPN
inlawrev-3110	466	14	1	1	NUM
inlawrev-3110	466	15	,	,	PUNCT
inlawrev-3110	466	16	1992	1992	NUM
inlawrev-3110	466	17	)	)	PUNCT
inlawrev-3110	466	18	.	.	PUNCT
inlawrev-3110	467	1	100	100	NUM
inlawrev-3110	467	2	.	.	PUNCT
inlawrev-3110	468	1	i	i	PRON
inlawrev-3110	468	2	d.	d.	PROPN
inlawrev-3110	468	3	at	at	ADP
inlawrev-3110	468	4	*	*	PROPN
inlawrev-3110	468	5	3	3	NUM
inlawrev-3110	468	6	.	.	NOUN
inlawrev-3110	468	7	101	101	NUM
inlawrev-3110	468	8	.	.	PUNCT
inlawrev-3110	469	1	i	i	PRON
inlawrev-3110	469	2	d.	d.	PROPN
inlawrev-3110	469	3	102	102	NUM
inlawrev-3110	469	4	.	.	PUNCT
inlawrev-3110	469	5	825	825	NUM
inlawrev-3110	469	6	f.2d	f.2d	ADP
inlawrev-3110	469	7	257	257	NUM
inlawrev-3110	469	8	(	(	PUNCT
inlawrev-3110	469	9	10th	10th	ADJ
inlawrev-3110	469	10	cir	cir	NOUN
inlawrev-3110	469	11	.	.	PUNCT
inlawrev-3110	469	12	1987	1987	NUM
inlawrev-3110	469	13	)	)	PUNCT
inlawrev-3110	469	14	,	,	PUNCT
inlawrev-3110	469	15	cert	cert	NOUN
inlawrev-3110	469	16	,	,	PUNCT
inlawrev-3110	469	17	denied	deny	VERB
inlawrev-3110	469	18	,	,	PUNCT
inlawrev-3110	469	19	484	484	NUM
inlawrev-3110	469	20	u.s	u.s	PROPN
inlawrev-3110	469	21	.	.	PROPN
inlawrev-3110	469	22	986	986	NUM
inlawrev-3110	469	23	(	(	PUNCT
inlawrev-3110	469	24	1987	1987	NUM
inlawrev-3110	469	25	)	)	PUNCT
inlawrev-3110	469	26	.	.	PUNCT
inlawrev-3110	470	1	103	103	NUM
inlawrev-3110	470	2	.	.	PUNCT
inlawrev-3110	471	1	i	i	PRON
inlawrev-3110	471	2	d.	d.	PROPN
inlawrev-3110	471	3	at	at	ADP
inlawrev-3110	471	4	260	260	NUM
inlawrev-3110	471	5	.	.	NOUN
inlawrev-3110	471	6	1	1	NUM
inlawrev-3110	471	7	04	04	NUM
inlawrev-3110	471	8	.	.	PUNCT
inlawrev-3110	472	1	i	i	PRON
inlawrev-3110	472	2	d.	d.	PROPN
inlawrev-3110	472	3	at	at	ADP
inlawrev-3110	472	4	260	260	NUM
inlawrev-3110	472	5	-	-	SYM
inlawrev-3110	472	6	6	6	NUM
inlawrev-3110	472	7	1	1	NUM
inlawrev-3110	472	8	(	(	PUNCT
inlawrev-3110	472	9	footnotes	footnote	NOUN
inlawrev-3110	472	10	omitted	omit	VERB
inlawrev-3110	472	11	)	)	PUNCT
inlawrev-3110	472	12	.	.	PUNCT
inlawrev-3110	473	1	105	105	NUM
inlawrev-3110	473	2	.	.	PUNCT
inlawrev-3110	474	1	i	i	PRON
inlawrev-3110	474	2	d.	d.	PROPN
inlawrev-3110	474	3	at	at	ADP
inlawrev-3110	474	4	261	261	NUM
inlawrev-3110	474	5	.	.	PUNCT
inlawrev-3110	474	6	106	106	NUM
inlawrev-3110	474	7	.	.	PUNCT
inlawrev-3110	475	1	i	i	PRON
inlawrev-3110	475	2	d.	d.	PROPN
inlawrev-3110	475	3	1	1	NUM
inlawrev-3110	475	4	994	994	NUM
inlawrev-3110	475	5	]	]	PUNCT
inlawrev-3110	475	6	partners	partner	NOUN
inlawrev-3110	475	7	as	as	ADP
inlawrev-3110	475	8	common	common	ADJ
inlawrev-3110	475	9	law	law	NOUN
inlawrev-3110	475	10	employees	employee	NOUN
inlawrev-3110	475	11	35	35	NUM
inlawrev-3110	475	12	in	in	ADP
inlawrev-3110	475	13	its	its	PRON
inlawrev-3110	475	14	opinion	opinion	NOUN
inlawrev-3110	475	15	,	,	PUNCT
inlawrev-3110	475	16	the	the	DET
inlawrev-3110	475	17	tenth	tenth	ADJ
inlawrev-3110	475	18	circuit	circuit	NOUN
inlawrev-3110	475	19	starts	start	VERB
inlawrev-3110	475	20	by	by	ADP
inlawrev-3110	475	21	agreeing	agree	VERB
inlawrev-3110	475	22	with	with	ADP
inlawrev-3110	475	23	the	the	DET
inlawrev-3110	475	24	plaintiff	plaintiff	NOUN
inlawrev-3110	475	25	and	and	CCONJ
inlawrev-3110	475	26	the	the	DET
inlawrev-3110	475	27	eeoc	eeoc	PROPN
inlawrev-3110	475	28	that	that	PRON
inlawrev-3110	475	29	absolutes	absolute	VERB
inlawrev-3110	475	30	in	in	ADP
inlawrev-3110	475	31	this	this	DET
inlawrev-3110	475	32	area	area	NOUN
inlawrev-3110	475	33	are	be	AUX
inlawrev-3110	475	34	difficult	difficult	ADJ
inlawrev-3110	475	35	to	to	PART
inlawrev-3110	475	36	sustain	sustain	VERB
inlawrev-3110	475	37	.	.	PUNCT
inlawrev-3110	476	1	107	107	NUM
inlawrev-3110	476	2	the	the	DET
inlawrev-3110	476	3	court	court	NOUN
inlawrev-3110	476	4	did	do	AUX
inlawrev-3110	476	5	not	not	PART
inlawrev-3110	476	6	,	,	PUNCT
inlawrev-3110	476	7	however	however	ADV
inlawrev-3110	476	8	,	,	PUNCT
inlawrev-3110	476	9	agree	agree	VERB
inlawrev-3110	476	10	with	with	ADP
inlawrev-3110	476	11	the	the	DET
inlawrev-3110	476	12	plaintiff	plaintiff	NOUN
inlawrev-3110	476	13	on	on	ADP
inlawrev-3110	476	14	her	her	PRON
inlawrev-3110	476	15	argument	argument	NOUN
inlawrev-3110	476	16	that	that	SCONJ
inlawrev-3110	476	17	whether	whether	SCONJ
inlawrev-3110	476	18	or	or	CCONJ
inlawrev-3110	476	19	not	not	PART
inlawrev-3110	476	20	she	she	PRON
inlawrev-3110	476	21	was	be	AUX
inlawrev-3110	476	22	an	an	DET
inlawrev-3110	476	23	employee	employee	NOUN
inlawrev-3110	476	24	depended	depend	VERB
inlawrev-3110	476	25	on	on	ADP
inlawrev-3110	476	26	an	an	DET
inlawrev-3110	476	27	"	"	PUNCT
inlawrev-3110	476	28	economic	economic	ADJ
inlawrev-3110	476	29	realities	reality	NOUN
inlawrev-3110	476	30	"	"	PUNCT
inlawrev-3110	476	31	test	test	NOUN
inlawrev-3110	476	32	.	.	PUNCT
inlawrev-3110	477	1	first	first	ADV
inlawrev-3110	477	2	,	,	PUNCT
inlawrev-3110	477	3	most	most	ADJ
inlawrev-3110	477	4	of	of	ADP
inlawrev-3110	477	5	the	the	DET
inlawrev-3110	477	6	cases	case	NOUN
inlawrev-3110	477	7	cited	cite	VERB
inlawrev-3110	477	8	by	by	ADP
inlawrev-3110	477	9	the	the	DET
inlawrev-3110	477	10	plaintiff	plaintiff	NOUN
inlawrev-3110	477	11	and	and	CCONJ
inlawrev-3110	477	12	the	the	DET
inlawrev-3110	477	13	eeoc	eeoc	PROPN
inlawrev-3110	477	14	to	to	PART
inlawrev-3110	477	15	distinguish	distinguish	VERB
inlawrev-3110	477	16	a	a	DET
inlawrev-3110	477	17	"	"	PUNCT
inlawrev-3110	477	18	true	true	ADJ
inlawrev-3110	477	19	"	"	PUNCT
inlawrev-3110	477	20	partner	partner	NOUN
inlawrev-3110	477	21	from	from	ADP
inlawrev-3110	477	22	an	an	DET
inlawrev-3110	477	23	"	"	PUNCT
inlawrev-3110	477	24	employee	employee	NOUN
inlawrev-3110	477	25	"	"	PUNCT
inlawrev-3110	477	26	partner	partner	NOUN
inlawrev-3110	477	27	were	be	AUX
inlawrev-3110	477	28	cases	case	NOUN
inlawrev-3110	477	29	where	where	SCONJ
inlawrev-3110	477	30	the	the	DET
inlawrev-3110	477	31	issue	issue	NOUN
inlawrev-3110	477	32	was	be	AUX
inlawrev-3110	477	33	whether	whether	SCONJ
inlawrev-3110	477	34	a	a	DET
inlawrev-3110	477	35	party	party	NOUN
inlawrev-3110	477	36	was	be	AUX
inlawrev-3110	477	37	an	an	DET
inlawrev-3110	477	38	employee	employee	NOUN
inlawrev-3110	477	39	or	or	CCONJ
inlawrev-3110	477	40	an	an	DET
inlawrev-3110	477	41	independent	independent	ADJ
inlawrev-3110	477	42	contractor	contractor	NOUN
inlawrev-3110	477	43	.	.	PUNCT
inlawrev-3110	478	1	the	the	DET
inlawrev-3110	478	2	court	court	NOUN
inlawrev-3110	478	3	found	find	VERB
inlawrev-3110	478	4	those	those	DET
inlawrev-3110	478	5	cases	case	NOUN
inlawrev-3110	478	6	useless	useless	ADJ
inlawrev-3110	478	7	in	in	ADP
inlawrev-3110	478	8	determining	determine	VERB
inlawrev-3110	478	9	whether	whether	SCONJ
inlawrev-3110	478	10	a	a	DET
inlawrev-3110	478	11	general	general	ADJ
inlawrev-3110	478	12	partner	partner	NOUN
inlawrev-3110	478	13	could	could	AUX
inlawrev-3110	478	14	be	be	AUX
inlawrev-3110	478	15	considered	consider	VERB
inlawrev-3110	478	16	an	an	DET
inlawrev-3110	478	17	employee	employee	NOUN
inlawrev-3110	478	18	.	.	PUNCT
inlawrev-3110	479	1	108	108	NUM
inlawrev-3110	479	2	second	second	ADJ
inlawrev-3110	479	3	,	,	PUNCT
inlawrev-3110	479	4	the	the	DET
inlawrev-3110	479	5	court	court	NOUN
inlawrev-3110	479	6	found	find	VERB
inlawrev-3110	479	7	that	that	SCONJ
inlawrev-3110	479	8	the	the	DET
inlawrev-3110	479	9	theory	theory	NOUN
inlawrev-3110	479	10	espoused	espouse	VERB
inlawrev-3110	479	11	by	by	ADP
inlawrev-3110	479	12	the	the	DET
inlawrev-3110	479	13	eeoc	eeoc	PROPN
inlawrev-3110	479	14	could	could	AUX
inlawrev-3110	479	15	cover	cover	VERB
inlawrev-3110	479	16	almost	almost	ADV
inlawrev-3110	479	17	all	all	PRON
inlawrev-3110	479	18	partners	partner	NOUN
inlawrev-3110	479	19	nationwide	nationwide	ADV
inlawrev-3110	479	20	:	:	PUNCT
inlawrev-3110	479	21	the	the	DET
inlawrev-3110	479	22	heart	heart	NOUN
inlawrev-3110	479	23	of	of	ADP
inlawrev-3110	479	24	the	the	DET
inlawrev-3110	479	25	standard	standard	NOUN
inlawrev-3110	479	26	proposed	propose	VERB
inlawrev-3110	479	27	to	to	ADP
inlawrev-3110	479	28	us	we	PRON
inlawrev-3110	479	29	is	be	AUX
inlawrev-3110	479	30	a	a	DET
inlawrev-3110	479	31	theory	theory	NOUN
inlawrev-3110	479	32	that	that	SCONJ
inlawrev-3110	479	33	any	any	DET
inlawrev-3110	479	34	individual	individual	NOUN
inlawrev-3110	479	35	who	who	PRON
inlawrev-3110	479	36	is	be	AUX
inlawrev-3110	479	37	organizationally	organizationally	ADV
inlawrev-3110	479	38	or	or	CCONJ
inlawrev-3110	479	39	economically	economically	ADV
inlawrev-3110	479	40	dominated	dominate	VERB
inlawrev-3110	479	41	is	be	AUX
inlawrev-3110	479	42	an	an	DET
inlawrev-3110	479	43	employee	employee	NOUN
inlawrev-3110	479	44	.	.	PUNCT
inlawrev-3110	480	1	in	in	ADP
inlawrev-3110	480	2	applying	apply	VERB
inlawrev-3110	480	3	the	the	DET
inlawrev-3110	480	4	domination	domination	NOUN
inlawrev-3110	480	5	theory	theory	NOUN
inlawrev-3110	480	6	to	to	ADP
inlawrev-3110	480	7	partnerships	partnership	NOUN
inlawrev-3110	480	8	,	,	PUNCT
inlawrev-3110	480	9	there	there	PRON
inlawrev-3110	480	10	is	be	VERB
inlawrev-3110	480	11	an	an	DET
inlawrev-3110	480	12	underlying	underlying	ADJ
inlawrev-3110	480	13	assumption	assumption	NOUN
inlawrev-3110	480	14	by	by	ADP
inlawrev-3110	480	15	its	its	PRON
inlawrev-3110	480	16	proponents	proponent	NOUN
inlawrev-3110	480	17	that	that	SCONJ
inlawrev-3110	480	18	a	a	DET
inlawrev-3110	480	19	"	"	PUNCT
inlawrev-3110	480	20	true	true	ADJ
inlawrev-3110	480	21	"	"	PUNCT
inlawrev-3110	480	22	general	general	ADJ
inlawrev-3110	480	23	partnership	partnership	NOUN
inlawrev-3110	480	24	operates	operate	VERB
inlawrev-3110	480	25	like	like	ADP
inlawrev-3110	480	26	a	a	DET
inlawrev-3110	480	27	new	new	PROPN
inlawrev-3110	480	28	england	england	PROPN
inlawrev-3110	480	29	town	town	NOUN
inlawrev-3110	480	30	meeting	meeting	NOUN
inlawrev-3110	480	31	;	;	PUNCT
inlawrev-3110	480	32	that	that	SCONJ
inlawrev-3110	480	33	"	"	PUNCT
inlawrev-3110	480	34	true	true	ADJ
inlawrev-3110	480	35	"	"	PUNCT
inlawrev-3110	480	36	general	general	ADJ
inlawrev-3110	480	37	partners	partner	NOUN
inlawrev-3110	480	38	are	be	AUX
inlawrev-3110	480	39	not	not	PART
inlawrev-3110	480	40	employees	employee	NOUN
inlawrev-3110	480	41	because	because	SCONJ
inlawrev-3110	480	42	they	they	PRON
inlawrev-3110	480	43	personally	personally	ADV
inlawrev-3110	480	44	control	control	VERB
inlawrev-3110	480	45	management	management	NOUN
inlawrev-3110	480	46	of	of	ADP
inlawrev-3110	480	47	the	the	DET
inlawrev-3110	480	48	business	business	NOUN
inlawrev-3110	480	49	and	and	CCONJ
inlawrev-3110	480	50	their	their	PRON
inlawrev-3110	480	51	own	own	ADJ
inlawrev-3110	480	52	affairs	affair	NOUN
inlawrev-3110	480	53	within	within	ADP
inlawrev-3110	480	54	the	the	DET
inlawrev-3110	480	55	business	business	NOUN
inlawrev-3110	480	56	;	;	PUNCT
inlawrev-3110	480	57	that	that	SCONJ
inlawrev-3110	480	58	"	"	PUNCT
inlawrev-3110	480	59	true	true	ADJ
inlawrev-3110	480	60	"	"	PUNCT
inlawrev-3110	480	61	general	general	ADJ
inlawrev-3110	480	62	partners	partner	NOUN
inlawrev-3110	480	63	are	be	AUX
inlawrev-3110	480	64	not	not	PART
inlawrev-3110	480	65	"	"	PUNCT
inlawrev-3110	480	66	dominated	dominate	VERB
inlawrev-3110	480	67	;	;	PUNCT
inlawrev-3110	480	68	"	"	PUNCT
inlawrev-3110	480	69	they	they	PRON
inlawrev-3110	480	70	are	be	AUX
inlawrev-3110	480	71	not	not	PART
inlawrev-3110	480	72	controlled	control	VERB
inlawrev-3110	480	73	;	;	PUNCT
inlawrev-3110	480	74	they	they	PRON
inlawrev-3110	480	75	enjoy	enjoy	VERB
inlawrev-3110	480	76	equality	equality	NOUN
inlawrev-3110	480	77	of	of	ADP
inlawrev-3110	480	78	bargaining	bargaining	NOUN
inlawrev-3110	480	79	power	power	NOUN
inlawrev-3110	480	80	.	.	PUNCT
inlawrev-3110	480	81	.	.	PUNCT
inlawrev-3110	480	82	.	.	PUNCT
inlawrev-3110	480	83	.	.	PUNCT
inlawrev-3110	481	1	with	with	ADP
inlawrev-3110	481	2	due	due	ADJ
inlawrev-3110	481	3	respect	respect	NOUN
inlawrev-3110	481	4	,	,	PUNCT
inlawrev-3110	481	5	those	those	DET
inlawrev-3110	481	6	arguments	argument	NOUN
inlawrev-3110	481	7	and	and	CCONJ
inlawrev-3110	481	8	assumptions	assumption	NOUN
inlawrev-3110	481	9	are	be	AUX
inlawrev-3110	481	10	not	not	PART
inlawrev-3110	481	11	likely	likely	ADJ
inlawrev-3110	481	12	to	to	PART
inlawrev-3110	481	13	translate	translate	VERB
inlawrev-3110	481	14	to	to	ADP
inlawrev-3110	481	15	the	the	DET
inlawrev-3110	481	16	real	real	ADJ
inlawrev-3110	481	17	world	world	NOUN
inlawrev-3110	481	18	with	with	ADP
inlawrev-3110	481	19	any	any	DET
inlawrev-3110	481	20	discernible	discernible	ADJ
inlawrev-3110	481	21	limits	limit	NOUN
inlawrev-3110	481	22	.	.	PUNCT
inlawrev-3110	481	23	.	.	PUNCT
inlawrev-3110	481	24	.	.	PUNCT
inlawrev-3110	481	25	.	.	PUNCT
inlawrev-3110	482	1	indeed	indeed	ADV
inlawrev-3110	482	2	,	,	PUNCT
inlawrev-3110	482	3	large	large	ADJ
inlawrev-3110	482	4	partnerships	partnership	NOUN
inlawrev-3110	482	5	may	may	AUX
inlawrev-3110	482	6	operate	operate	VERB
inlawrev-3110	482	7	more	more	ADV
inlawrev-3110	482	8	democratically	democratically	ADV
inlawrev-3110	482	9	overall	overall	ADJ
inlawrev-3110	482	10	than	than	ADP
inlawrev-3110	482	11	small	small	ADJ
inlawrev-3110	482	12	partnerships	partnership	NOUN
inlawrev-3110	482	13	,	,	PUNCT
inlawrev-3110	482	14	which	which	PRON
inlawrev-3110	482	15	are	be	AUX
inlawrev-3110	482	16	frequently	frequently	ADV
inlawrev-3110	482	17	vulnerable	vulnerable	ADJ
inlawrev-3110	482	18	to	to	ADP
inlawrev-3110	482	19	domination	domination	NOUN
inlawrev-3110	482	20	by	by	ADP
inlawrev-3110	482	21	a	a	DET
inlawrev-3110	482	22	single	single	ADJ
inlawrev-3110	482	23	partner	partner	NOUN
inlawrev-3110	482	24	or	or	CCONJ
inlawrev-3110	482	25	a	a	DET
inlawrev-3110	482	26	small	small	ADJ
inlawrev-3110	482	27	group	group	NOUN
inlawrev-3110	482	28	of	of	ADP
inlawrev-3110	482	29	partners	partner	NOUN
inlawrev-3110	482	30	.	.	PUNCT
inlawrev-3110	483	1	"	"	PUNCT
inlawrev-3110	483	2	domination	domination	NOUN
inlawrev-3110	483	3	"	"	PUNCT
inlawrev-3110	483	4	of	of	ADP
inlawrev-3110	483	5	a	a	DET
inlawrev-3110	483	6	partner	partner	NOUN
inlawrev-3110	483	7	in	in	ADP
inlawrev-3110	483	8	assignment	assignment	NOUN
inlawrev-3110	483	9	and	and	CCONJ
inlawrev-3110	483	10	supervision	supervision	NOUN
inlawrev-3110	483	11	of	of	ADP
inlawrev-3110	483	12	work	work	NOUN
inlawrev-3110	483	13	,	,	PUNCT
inlawrev-3110	483	14	billing	billing	NOUN
inlawrev-3110	483	15	,	,	PUNCT
inlawrev-3110	483	16	share	share	NOUN
inlawrev-3110	483	17	of	of	ADP
inlawrev-3110	483	18	profits	profit	NOUN
inlawrev-3110	483	19	,	,	PUNCT
inlawrev-3110	483	20	and	and	CCONJ
inlawrev-3110	483	21	other	other	ADJ
inlawrev-3110	483	22	matters	matter	NOUN
inlawrev-3110	483	23	can	can	AUX
inlawrev-3110	483	24	result	result	VERB
inlawrev-3110	483	25	from	from	ADP
inlawrev-3110	483	26	a	a	DET
inlawrev-3110	483	27	myriad	myriad	NOUN
inlawrev-3110	483	28	of	of	ADP
inlawrev-3110	483	29	wholly	wholly	ADV
inlawrev-3110	483	30	practical	practical	ADJ
inlawrev-3110	483	31	reasons	reason	NOUN
inlawrev-3110	483	32	existing	exist	VERB
inlawrev-3110	483	33	from	from	ADP
inlawrev-3110	483	34	time	time	NOUN
inlawrev-3110	483	35	to	to	ADP
inlawrev-3110	483	36	time	time	NOUN
inlawrev-3110	483	37	in	in	ADP
inlawrev-3110	483	38	any	any	DET
inlawrev-3110	483	39	partnership	partnership	NOUN
inlawrev-3110	483	40	.	.	PUNCT
inlawrev-3110	483	41	.	.	PUNCT
inlawrev-3110	483	42	.	.	PUNCT
inlawrev-3110	484	1	.	.	PUNCT
inlawrev-3110	485	1	when	when	SCONJ
inlawrev-3110	485	2	the	the	DET
inlawrev-3110	485	3	eeoc	eeoc	PROPN
inlawrev-3110	485	4	asserts	assert	VERB
inlawrev-3110	485	5	that	that	SCONJ
inlawrev-3110	485	6	status	status	NOUN
inlawrev-3110	485	7	depends	depend	VERB
inlawrev-3110	485	8	upon	upon	SCONJ
inlawrev-3110	485	9	the	the	DET
inlawrev-3110	485	10	"	"	PUNCT
inlawrev-3110	485	11	individual	individual	NOUN
inlawrev-3110	485	12	's	's	PART
inlawrev-3110	485	13	ability	ability	NOUN
inlawrev-3110	485	14	actually	actually	ADV
inlawrev-3110	485	15	to	to	PART
inlawrev-3110	485	16	control	control	VERB
inlawrev-3110	485	17	factors	factor	NOUN
inlawrev-3110	485	18	such	such	ADJ
inlawrev-3110	485	19	as	as	ADP
inlawrev-3110	485	20	the	the	DET
inlawrev-3110	485	21	management	management	NOUN
inlawrev-3110	485	22	of	of	ADP
inlawrev-3110	485	23	the	the	DET
inlawrev-3110	485	24	firm	firm	ADJ
inlawrev-3110	485	25	and	and	CCONJ
inlawrev-3110	485	26	critical	critical	ADJ
inlawrev-3110	485	27	elements	element	NOUN
inlawrev-3110	485	28	of	of	ADP
inlawrev-3110	485	29	his	his	PRON
inlawrev-3110	485	30	or	or	CCONJ
inlawrev-3110	485	31	her	her	PRON
inlawrev-3110	485	32	work	work	NOUN
inlawrev-3110	485	33	"	"	PUNCT
inlawrev-3110	485	34	.	.	PUNCT
inlawrev-3110	485	35	.	.	PUNCT
inlawrev-3110	486	1	.	.	PUNCT
inlawrev-3110	487	1	we	we	PRON
inlawrev-3110	487	2	must	must	AUX
inlawrev-3110	487	3	wonder	wonder	VERB
inlawrev-3110	487	4	just	just	ADV
inlawrev-3110	487	5	how	how	SCONJ
inlawrev-3110	487	6	many	many	ADJ
inlawrev-3110	487	7	partners	partner	NOUN
inlawrev-3110	487	8	the	the	DET
inlawrev-3110	487	9	"	"	PUNCT
inlawrev-3110	487	10	actual	actual	ADJ
inlawrev-3110	487	11	control	control	NOUN
inlawrev-3110	487	12	"	"	PUNCT
inlawrev-3110	487	13	requirement	requirement	NOUN
inlawrev-3110	487	14	describes	describe	VERB
inlawrev-3110	487	15	in	in	ADP
inlawrev-3110	487	16	the	the	DET
inlawrev-3110	487	17	real	real	ADJ
inlawrev-3110	487	18	world	world	NOUN
inlawrev-3110	487	19	,	,	PUNCT
inlawrev-3110	487	20	and	and	CCONJ
inlawrev-3110	487	21	if	if	SCONJ
inlawrev-3110	487	22	any	any	DET
inlawrev-3110	487	23	partnership	partnership	NOUN
inlawrev-3110	487	24	of	of	ADP
inlawrev-3110	487	25	any	any	DET
inlawrev-3110	487	26	duration	duration	NOUN
inlawrev-3110	487	27	would	would	AUX
inlawrev-3110	487	28	not	not	PART
inlawrev-3110	487	29	have	have	VERB
inlawrev-3110	487	30	employee	employee	NOUN
inlawrev-3110	487	31	partners	partner	NOUN
inlawrev-3110	487	32	.	.	PUNCT
inlawrev-3110	488	1	what	what	PRON
inlawrev-3110	488	2	the	the	DET
inlawrev-3110	488	3	eeoc	eeoc	PROPN
inlawrev-3110	488	4	and	and	CCONJ
inlawrev-3110	488	5	wheeler	wheeler	NOUN
inlawrev-3110	488	6	are	be	AUX
inlawrev-3110	488	7	describing	describe	VERB
inlawrev-3110	488	8	as	as	ADP
inlawrev-3110	488	9	true	true	ADJ
inlawrev-3110	488	10	partners	partner	NOUN
inlawrev-3110	488	11	are	be	AUX
inlawrev-3110	488	12	sole	sole	ADJ
inlawrev-3110	488	13	proprietors	proprietor	NOUN
inlawrev-3110	488	14	and	and	CCONJ
inlawrev-3110	488	15	a	a	DET
inlawrev-3110	488	16	limited	limited	ADJ
inlawrev-3110	488	17	number	number	NOUN
inlawrev-3110	488	18	of	of	ADP
inlawrev-3110	488	19	dominant	dominant	ADJ
inlawrev-3110	488	20	partners	partner	NOUN
inlawrev-3110	488	21	nationwide	nationwide	ADV
inlawrev-3110	488	22	.	.	PUNCT
inlawrev-3110	489	1	109	109	NUM
inlawrev-3110	489	2	after	after	ADP
inlawrev-3110	489	3	reviewing	review	VERB
inlawrev-3110	489	4	certain	certain	ADJ
inlawrev-3110	489	5	issues	issue	NOUN
inlawrev-3110	489	6	it	it	PRON
inlawrev-3110	489	7	considered	consider	VERB
inlawrev-3110	489	8	as	as	ADP
inlawrev-3110	489	9	practical	practical	ADJ
inlawrev-3110	489	10	problems	problem	NOUN
inlawrev-3110	489	11	,	,	PUNCT
inlawrev-3110	489	12	such	such	ADJ
inlawrev-3110	489	13	as	as	ADP
inlawrev-3110	489	14	the	the	DET
inlawrev-3110	489	15	possibility	possibility	NOUN
inlawrev-3110	489	16	of	of	ADP
inlawrev-3110	489	17	a	a	DET
inlawrev-3110	489	18	partner	partner	NOUN
inlawrev-3110	489	19	drifting	drift	VERB
inlawrev-3110	489	20	in	in	ADP
inlawrev-3110	489	21	and	and	CCONJ
inlawrev-3110	489	22	out	out	ADP
inlawrev-3110	489	23	of	of	ADP
inlawrev-3110	489	24	employee	employee	NOUN
inlawrev-3110	489	25	status	status	NOUN
inlawrev-3110	489	26	or	or	CCONJ
inlawrev-3110	489	27	having	have	VERB
inlawrev-3110	489	28	employee	employee	NOUN
inlawrev-3110	489	29	status	status	NOUN
inlawrev-3110	489	30	depend	depend	VERB
inlawrev-3110	489	31	on	on	ADP
inlawrev-3110	489	32	how	how	SCONJ
inlawrev-3110	489	33	autocratic	autocratic	ADJ
inlawrev-3110	489	34	the	the	DET
inlawrev-3110	489	35	managing	manage	VERB
inlawrev-3110	489	36	partner	partner	NOUN
inlawrev-3110	489	37	was	be	AUX
inlawrev-3110	489	38	in	in	ADP
inlawrev-3110	489	39	a	a	DET
inlawrev-3110	489	40	given	give	VERB
inlawrev-3110	489	41	regional	regional	ADJ
inlawrev-3110	489	42	office	office	NOUN
inlawrev-3110	489	43	,	,	PUNCT
inlawrev-3110	489	44	the	the	DET
inlawrev-3110	489	45	court	court	NOUN
inlawrev-3110	489	46	noted	note	VERB
inlawrev-3110	489	47	the	the	DET
inlawrev-3110	489	48	principal	principal	ADJ
inlawrev-3110	489	49	weakness	weakness	NOUN
inlawrev-3110	489	50	of	of	ADP
inlawrev-3110	489	51	the	the	DET
inlawrev-3110	489	52	plaintiffs	plaintiff	NOUN
inlawrev-3110	489	53	case	case	NOUN
inlawrev-3110	489	54	:	:	PUNCT
inlawrev-3110	489	55	the	the	DET
inlawrev-3110	489	56	central	central	ADJ
inlawrev-3110	489	57	problem	problem	NOUN
inlawrev-3110	489	58	with	with	ADP
inlawrev-3110	489	59	the	the	DET
inlawrev-3110	489	60	approach	approach	NOUN
inlawrev-3110	489	61	by	by	ADP
inlawrev-3110	489	62	wheeler	wheeler	NOUN
inlawrev-3110	489	63	and	and	CCONJ
inlawrev-3110	489	64	the	the	DET
inlawrev-3110	489	65	eeoc	eeoc	PROPN
inlawrev-3110	489	66	,	,	PUNCT
inlawrev-3110	489	67	however	however	ADV
inlawrev-3110	489	68	,	,	PUNCT
inlawrev-3110	489	69	is	be	AUX
inlawrev-3110	489	70	that	that	SCONJ
inlawrev-3110	489	71	it	it	PRON
inlawrev-3110	489	72	either	either	CCONJ
inlawrev-3110	489	73	ignores	ignore	VERB
inlawrev-3110	489	74	or	or	CCONJ
inlawrev-3110	489	75	relegates	relegate	VERB
inlawrev-3110	489	76	to	to	PART
inlawrev-3110	489	77	insignificance	insignificance	NOUN
inlawrev-3110	489	78	the	the	DET
inlawrev-3110	489	79	economic	economic	ADJ
inlawrev-3110	489	80	reality	reality	NOUN
inlawrev-3110	489	81	of	of	ADP
inlawrev-3110	489	82	partnership	partnership	NOUN
inlawrev-3110	489	83	status	status	NOUN
inlawrev-3110	489	84	itself	itself	PRON
inlawrev-3110	489	85	.	.	PUNCT
inlawrev-3110	490	1	we	we	PRON
inlawrev-3110	490	2	view	view	VERB
inlawrev-3110	490	3	that	that	SCONJ
inlawrev-3110	490	4	as	as	ADP
inlawrev-3110	490	5	a	a	DET
inlawrev-3110	490	6	fatal	fatal	ADJ
inlawrev-3110	490	7	flaw	flaw	NOUN
inlawrev-3110	490	8	.	.	PUNCT
inlawrev-3110	491	1	status	status	NOUN
inlawrev-3110	491	2	as	as	ADP
inlawrev-3110	491	3	a	a	DET
inlawrev-3110	491	4	general	general	ADJ
inlawrev-3110	491	5	partner	partner	NOUN
inlawrev-3110	491	6	carries	carry	VERB
inlawrev-3110	491	7	important	important	ADJ
inlawrev-3110	491	8	economic	economic	ADJ
inlawrev-3110	491	9	reality	reality	NOUN
inlawrev-3110	491	10	as	as	ADV
inlawrev-3110	491	11	well	well	ADV
inlawrev-3110	491	12	.	.	PUNCT
inlawrev-3110	492	1	employees	employee	NOUN
inlawrev-3110	492	2	do	do	AUX
inlawrev-3110	492	3	not	not	PART
inlawrev-3110	492	4	assume	assume	VERB
inlawrev-3110	492	5	the	the	DET
inlawrev-3110	492	6	risks	risk	NOUN
inlawrev-3110	492	7	of	of	ADP
inlawrev-3110	492	8	loss	loss	NOUN
inlawrev-3110	492	9	and	and	CCONJ
inlawrev-3110	492	10	liabilities	liability	NOUN
inlawrev-3110	492	11	of	of	ADP
inlawrev-3110	492	12	their	their	PRON
inlawrev-3110	492	13	employers	employer	NOUN
inlawrev-3110	492	14	;	;	PUNCT
inlawrev-3110	492	15	partners	partner	NOUN
inlawrev-3110	492	16	do	do	VERB
inlawrev-3110	492	17	.	.	PUNCT
inlawrev-3110	493	1	it	it	PRON
inlawrev-3110	493	2	is	be	AUX
inlawrev-3110	493	3	no	no	DET
inlawrev-3110	493	4	small	small	ADJ
inlawrev-3110	493	5	thing	thing	NOUN
inlawrev-3110	493	6	to	to	PART
inlawrev-3110	493	7	be	be	AUX
inlawrev-3110	493	8	exposed	expose	VERB
inlawrev-3110	493	9	to	to	ADP
inlawrev-3110	493	10	unlimited	unlimited	ADJ
inlawrev-3110	493	11	liability	liability	NOUN
inlawrev-3110	493	12	,	,	PUNCT
inlawrev-3110	493	13	to	to	PART
inlawrev-3110	493	14	be	be	AUX
inlawrev-3110	493	15	personally	personally	ADV
inlawrev-3110	493	16	at	at	ADP
inlawrev-3110	493	17	risk	risk	NOUN
inlawrev-3110	493	18	for	for	ADP
inlawrev-3110	493	19	a	a	DET
inlawrev-3110	493	20	partner	partner	NOUN
inlawrev-3110	493	21	's	's	PART
inlawrev-3110	493	22	mistakes	mistake	NOUN
inlawrev-3110	493	23	,	,	PUNCT
inlawrev-3110	493	24	and	and	CCONJ
inlawrev-3110	493	25	107	107	NUM
inlawrev-3110	493	26	.	.	PUNCT
inlawrev-3110	494	1	i	i	PRON
inlawrev-3110	494	2	d.	d.	PROPN
inlawrev-3110	494	3	at	at	ADP
inlawrev-3110	494	4	268	268	NUM
inlawrev-3110	494	5	.	.	PUNCT
inlawrev-3110	495	1	108	108	NUM
inlawrev-3110	495	2	.	.	PUNCT
inlawrev-3110	496	1	mat	mat	NOUN
inlawrev-3110	496	2	271	271	NUM
inlawrev-3110	496	3	-	-	SYM
inlawrev-3110	496	4	72	72	NUM
inlawrev-3110	496	5	.	.	PUNCT
inlawrev-3110	497	1	109	109	NUM
inlawrev-3110	497	2	.	.	PUNCT
inlawrev-3110	498	1	i	i	PRON
inlawrev-3110	498	2	d.	d.	PROPN
inlawrev-3110	498	3	at	at	ADP
inlawrev-3110	498	4	273	273	NUM
inlawrev-3110	498	5	.	.	PUNCT
inlawrev-3110	499	1	36	36	NUM
inlawrev-3110	499	2	indiana	indiana	PROPN
inlawrev-3110	499	3	law	law	PROPN
inlawrev-3110	499	4	review	review	NOUN
inlawrev-3110	499	5	[	[	X
inlawrev-3110	499	6	vol	vol	NOUN
inlawrev-3110	499	7	.	.	PUNCT
inlawrev-3110	500	1	28:2	28:2	NUM
inlawrev-3110	500	2	1	1	NUM
inlawrev-3110	500	3	to	to	PART
inlawrev-3110	500	4	have	have	VERB
inlawrev-3110	500	5	one	one	NUM
inlawrev-3110	500	6	's	's	PART
inlawrev-3110	500	7	share	share	NOUN
inlawrev-3110	500	8	of	of	ADP
inlawrev-3110	500	9	profits	profit	NOUN
inlawrev-3110	500	10	always	always	ADV
inlawrev-3110	500	11	potentially	potentially	ADV
inlawrev-3110	500	12	conditional	conditional	ADJ
inlawrev-3110	500	13	upon	upon	SCONJ
inlawrev-3110	500	14	the	the	DET
inlawrev-3110	500	15	outcome	outcome	NOUN
inlawrev-3110	500	16	of	of	ADP
inlawrev-3110	500	17	claims	claim	NOUN
inlawrev-3110	500	18	,	,	PUNCT
inlawrev-3110	500	19	suits	suit	NOUN
inlawrev-3110	500	20	,	,	PUNCT
inlawrev-3110	500	21	and	and	CCONJ
inlawrev-3110	500	22	obligations	obligation	NOUN
inlawrev-3110	500	23	generated	generate	VERB
inlawrev-3110	500	24	by	by	ADP
inlawrev-3110	500	25	another	another	DET
inlawrev-3110	500	26	partner	partner	NOUN
inlawrev-3110	500	27	.	.	PUNCT
inlawrev-3110	500	28	.	.	PUNCT
inlawrev-3110	500	29	.	.	PUNCT
inlawrev-3110	500	30	.	.	PUNCT
inlawrev-3110	501	1	even	even	ADV
inlawrev-3110	501	2	if	if	SCONJ
inlawrev-3110	501	3	the	the	DET
inlawrev-3110	501	4	partnership	partnership	NOUN
inlawrev-3110	501	5	is	be	AUX
inlawrev-3110	501	6	viewed	view	VERB
inlawrev-3110	501	7	as	as	ADP
inlawrev-3110	501	8	an	an	DET
inlawrev-3110	501	9	entity	entity	NOUN
inlawrev-3110	501	10	separate	separate	ADJ
inlawrev-3110	501	11	from	from	ADP
inlawrev-3110	501	12	its	its	PRON
inlawrev-3110	501	13	partners	partner	NOUN
inlawrev-3110	501	14	for	for	ADP
inlawrev-3110	501	15	some	some	DET
inlawrev-3110	501	16	purposes	purpose	NOUN
inlawrev-3110	501	17	,	,	PUNCT
inlawrev-3110	501	18	it	it	PRON
inlawrev-3110	501	19	can	can	AUX
inlawrev-3110	501	20	not	not	PART
inlawrev-3110	501	21	shield	shield	VERB
inlawrev-3110	501	22	the	the	DET
inlawrev-3110	501	23	partners	partner	NOUN
inlawrev-3110	501	24	from	from	ADP
inlawrev-3110	501	25	risk	risk	NOUN
inlawrev-3110	501	26	,	,	PUNCT
inlawrev-3110	501	27	including	include	VERB
inlawrev-3110	501	28	liabilities	liability	NOUN
inlawrev-3110	501	29	arising	arise	VERB
inlawrev-3110	501	30	from	from	ADP
inlawrev-3110	501	31	suits	suit	NOUN
inlawrev-3110	501	32	by	by	ADP
inlawrev-3110	501	33	other	other	ADJ
inlawrev-3110	501	34	partners	partner	NOUN
inlawrev-3110	501	35	.	.	PUNCT
inlawrev-3110	502	1	there	there	PRON
inlawrev-3110	502	2	is	be	VERB
inlawrev-3110	502	3	simply	simply	ADV
inlawrev-3110	502	4	no	no	DET
inlawrev-3110	502	5	equivalent	equivalent	ADJ
inlawrev-3110	502	6	to	to	ADP
inlawrev-3110	502	7	unlimited	unlimited	ADJ
inlawrev-3110	502	8	liability	liability	NOUN
inlawrev-3110	502	9	in	in	ADP
inlawrev-3110	502	10	any	any	DET
inlawrev-3110	502	11	case	case	NOUN
inlawrev-3110	502	12	dealing	deal	VERB
inlawrev-3110	502	13	with	with	ADP
inlawrev-3110	502	14	the	the	DET
inlawrev-3110	502	15	definition	definition	NOUN
inlawrev-3110	502	16	of	of	ADP
inlawrev-3110	502	17	employee	employee	NOUN
inlawrev-3110	502	18	,	,	PUNCT
inlawrev-3110	502	19	nor	nor	CCONJ
inlawrev-3110	502	20	is	be	AUX
inlawrev-3110	502	21	there	there	PRON
inlawrev-3110	502	22	any	any	DET
inlawrev-3110	502	23	equivalent	equivalent	NOUN
inlawrev-3110	502	24	in	in	ADP
inlawrev-3110	502	25	any	any	DET
inlawrev-3110	502	26	understood	understand	VERB
inlawrev-3110	502	27	definition	definition	NOUN
inlawrev-3110	502	28	of	of	ADP
inlawrev-3110	502	29	the	the	DET
inlawrev-3110	502	30	term	term	NOUN
inlawrev-3110	502	31	.	.	PUNCT
inlawrev-3110	503	1	110	110	NUM
inlawrev-3110	503	2	the	the	DET
inlawrev-3110	503	3	penultimate	penultimate	NOUN
inlawrev-3110	503	4	sentence	sentence	NOUN
inlawrev-3110	503	5	ofthe	ofthe	NOUN
inlawrev-3110	503	6	last	last	ADJ
inlawrev-3110	503	7	quotation	quotation	NOUN
inlawrev-3110	503	8	answers	answer	VERB
inlawrev-3110	503	9	one	one	NUM
inlawrev-3110	503	10	very	very	ADV
inlawrev-3110	503	11	important	important	ADJ
inlawrev-3110	503	12	question	question	NOUN
inlawrev-3110	503	13	visa	visa	NOUN
inlawrev-3110	503	14	-	-	PUNCT
inlawrev-3110	503	15	vis	vis	X
inlawrev-3110	503	16	rupa	rupa	NOUN
inlawrev-3110	503	17	.	.	PUNCT
inlawrev-3110	504	1	making	make	VERB
inlawrev-3110	504	2	the	the	DET
inlawrev-3110	504	3	partnership	partnership	NOUN
inlawrev-3110	504	4	an	an	DET
inlawrev-3110	504	5	entity	entity	NOUN
inlawrev-3110	504	6	does	do	AUX
inlawrev-3110	504	7	not	not	PART
inlawrev-3110	504	8	by	by	ADP
inlawrev-3110	504	9	itself	itself	PRON
inlawrev-3110	504	10	change	change	VERB
inlawrev-3110	504	11	the	the	DET
inlawrev-3110	504	12	ultimate	ultimate	ADJ
inlawrev-3110	504	13	result	result	NOUN
inlawrev-3110	504	14	reached	reach	VERB
inlawrev-3110	504	15	by	by	ADP
inlawrev-3110	504	16	the	the	DET
inlawrev-3110	504	17	tenth	tenth	ADJ
inlawrev-3110	504	18	circuit	circuit	NOUN
inlawrev-3110	504	19	.	.	PUNCT
inlawrev-3110	505	1	the	the	DET
inlawrev-3110	505	2	court	court	NOUN
inlawrev-3110	505	3	also	also	ADV
inlawrev-3110	505	4	quickly	quickly	ADV
inlawrev-3110	505	5	disposed	dispose	VERB
inlawrev-3110	505	6	of	of	ADP
inlawrev-3110	505	7	the	the	DET
inlawrev-3110	505	8	plaintiff	plaintiff	NOUN
inlawrev-3110	505	9	's	's	PART
inlawrev-3110	505	10	argument	argument	NOUN
inlawrev-3110	505	11	for	for	ADP
inlawrev-3110	505	12	broad	broad	ADJ
inlawrev-3110	505	13	coverage	coverage	NOUN
inlawrev-3110	505	14	in	in	ADP
inlawrev-3110	505	15	view	view	NOUN
inlawrev-3110	505	16	of	of	ADP
inlawrev-3110	505	17	the	the	DET
inlawrev-3110	505	18	remedial	remedial	ADJ
inlawrev-3110	505	19	goals	goal	NOUN
inlawrev-3110	505	20	of	of	ADP
inlawrev-3110	505	21	the	the	DET
inlawrev-3110	505	22	legislation	legislation	NOUN
inlawrev-3110	505	23	.	.	PUNCT
inlawrev-3110	506	1	plaintiffs	plaintiff	NOUN
inlawrev-3110	506	2	argument	argument	NOUN
inlawrev-3110	506	3	would	would	AUX
inlawrev-3110	506	4	make	make	VERB
inlawrev-3110	506	5	the	the	DET
inlawrev-3110	506	6	act	act	NOUN
inlawrev-3110	506	7	ofdiscrimination	ofdiscrimination	NOUN
inlawrev-3110	506	8	ipsofacto	ipsofacto	ADV
inlawrev-3110	506	9	proof	proof	NOUN
inlawrev-3110	506	10	ofemployee	ofemployee	ADP
inlawrev-3110	506	11	status	status	NOUN
inlawrev-3110	506	12	.	.	PUNCT
inlawrev-3110	507	1	if	if	SCONJ
inlawrev-3110	507	2	congress	congress	PROPN
inlawrev-3110	507	3	had	have	AUX
inlawrev-3110	507	4	wanted	want	VERB
inlawrev-3110	507	5	to	to	PART
inlawrev-3110	507	6	cover	cover	VERB
inlawrev-3110	507	7	all	all	DET
inlawrev-3110	507	8	services	service	NOUN
inlawrev-3110	507	9	rather	rather	ADV
inlawrev-3110	507	10	than	than	ADP
inlawrev-3110	507	11	merely	merely	ADV
inlawrev-3110	507	12	those	those	PRON
inlawrev-3110	507	13	performed	perform	VERB
inlawrev-3110	507	14	by	by	ADP
inlawrev-3110	507	15	an	an	DET
inlawrev-3110	507	16	employee	employee	NOUN
inlawrev-3110	507	17	,	,	PUNCT
inlawrev-3110	507	18	it	it	PRON
inlawrev-3110	507	19	could	could	AUX
inlawrev-3110	507	20	have	have	AUX
inlawrev-3110	507	21	done	do	VERB
inlawrev-3110	507	22	so	so	ADV
inlawrev-3110	507	23	.	.	PUNCT
inlawrev-3110	508	1	111	111	NUM
inlawrev-3110	508	2	there	there	PRON
inlawrev-3110	508	3	is	be	VERB
inlawrev-3110	508	4	no	no	DET
inlawrev-3110	508	5	indication	indication	NOUN
inlawrev-3110	508	6	that	that	SCONJ
inlawrev-3110	508	7	congress	congress	PROPN
inlawrev-3110	508	8	considered	consider	VERB
inlawrev-3110	508	9	the	the	DET
inlawrev-3110	508	10	issue	issue	NOUN
inlawrev-3110	508	11	.	.	PUNCT
inlawrev-3110	509	1	thus	thus	ADV
inlawrev-3110	509	2	,	,	PUNCT
inlawrev-3110	509	3	the	the	DET
inlawrev-3110	509	4	tenth	tenth	ADJ
inlawrev-3110	509	5	circuit	circuit	NOUN
inlawrev-3110	509	6	's	's	PART
inlawrev-3110	509	7	argument	argument	NOUN
inlawrev-3110	509	8	simply	simply	ADV
inlawrev-3110	509	9	employs	employ	VERB
inlawrev-3110	509	10	a	a	DET
inlawrev-3110	509	11	default	default	NOUN
inlawrev-3110	509	12	categorization	categorization	NOUN
inlawrev-3110	509	13	in	in	ADP
inlawrev-3110	509	14	the	the	DET
inlawrev-3110	509	15	absence	absence	NOUN
inlawrev-3110	509	16	of	of	ADP
inlawrev-3110	509	17	congressional	congressional	ADJ
inlawrev-3110	509	18	intent	intent	NOUN
inlawrev-3110	509	19	.	.	PUNCT
inlawrev-3110	510	1	notwithstanding	notwithstanding	ADP
inlawrev-3110	510	2	the	the	DET
inlawrev-3110	510	3	court	court	NOUN
inlawrev-3110	510	4	's	's	PART
inlawrev-3110	510	5	statement	statement	NOUN
inlawrev-3110	510	6	that	that	PRON
inlawrev-3110	510	7	absolutes	absolute	VERB
inlawrev-3110	510	8	are	be	AUX
inlawrev-3110	510	9	difficult	difficult	ADJ
inlawrev-3110	510	10	to	to	PART
inlawrev-3110	510	11	sustain	sustain	VERB
inlawrev-3110	510	12	,	,	PUNCT
inlawrev-3110	510	13	the	the	DET
inlawrev-3110	510	14	tenth	tenth	ADJ
inlawrev-3110	510	15	circuit	circuit	NOUN
inlawrev-3110	510	16	makes	make	VERB
inlawrev-3110	510	17	a	a	DET
inlawrev-3110	510	18	compelling	compelling	ADJ
inlawrev-3110	510	19	argument	argument	NOUN
inlawrev-3110	510	20	for	for	ADP
inlawrev-3110	510	21	an	an	DET
inlawrev-3110	510	22	all	all	ADV
inlawrev-3110	510	23	-	-	PUNCT
inlawrev-3110	510	24	or	or	CCONJ
inlawrev-3110	510	25	-	-	PUNCT
inlawrev-3110	510	26	nothing	nothing	PRON
inlawrev-3110	510	27	standard	standard	NOUN
inlawrev-3110	510	28	with	with	ADP
inlawrev-3110	510	29	such	such	ADJ
inlawrev-3110	510	30	observations	observation	NOUN
inlawrev-3110	510	31	as	as	SCONJ
inlawrev-3110	510	32	the	the	DET
inlawrev-3110	510	33	plaintiff	plaintiff	NOUN
inlawrev-3110	510	34	's	's	PART
inlawrev-3110	510	35	argument	argument	NOUN
inlawrev-3110	510	36	knows	know	VERB
inlawrev-3110	510	37	no	no	DET
inlawrev-3110	510	38	"	"	PUNCT
inlawrev-3110	510	39	discernible	discernible	ADJ
inlawrev-3110	510	40	limits	limit	NOUN
inlawrev-3110	510	41	"	"	PUNCT
inlawrev-3110	510	42	or	or	CCONJ
inlawrev-3110	510	43	that	that	SCONJ
inlawrev-3110	510	44	her	her	PRON
inlawrev-3110	510	45	argument	argument	NOUN
inlawrev-3110	510	46	would	would	AUX
inlawrev-3110	510	47	cause	cause	VERB
inlawrev-3110	510	48	some	some	DET
inlawrev-3110	510	49	partners	partner	NOUN
inlawrev-3110	510	50	to	to	PART
inlawrev-3110	510	51	drift	drift	VERB
inlawrev-3110	510	52	in	in	ADP
inlawrev-3110	510	53	and	and	CCONJ
inlawrev-3110	510	54	out	out	ADP
inlawrev-3110	510	55	of	of	ADP
inlawrev-3110	510	56	employee	employee	NOUN
inlawrev-3110	510	57	status	status	NOUN
inlawrev-3110	510	58	.	.	PUNCT
inlawrev-3110	511	1	the	the	DET
inlawrev-3110	511	2	court	court	NOUN
inlawrev-3110	511	3	's	's	PART
inlawrev-3110	511	4	observation	observation	NOUN
inlawrev-3110	511	5	,	,	PUNCT
inlawrev-3110	511	6	however	however	ADV
inlawrev-3110	511	7	,	,	PUNCT
inlawrev-3110	511	8	that	that	SCONJ
inlawrev-3110	511	9	the	the	DET
inlawrev-3110	511	10	plaintiff	plaintiff	NOUN
inlawrev-3110	511	11	's	's	PART
inlawrev-3110	511	12	argument	argument	NOUN
inlawrev-3110	511	13	would	would	AUX
inlawrev-3110	511	14	make	make	VERB
inlawrev-3110	511	15	discrimination	discrimination	NOUN
inlawrev-3110	511	16	ipsofacto	ipsofacto	ADJ
inlawrev-3110	511	17	proof	proof	NOUN
inlawrev-3110	511	18	of	of	ADP
inlawrev-3110	511	19	employee	employee	NOUN
inlawrev-3110	511	20	status	status	NOUN
inlawrev-3110	511	21	is	be	AUX
inlawrev-3110	511	22	a	a	DET
inlawrev-3110	511	23	good	good	ADJ
inlawrev-3110	511	24	argument	argument	NOUN
inlawrev-3110	511	25	for	for	ADP
inlawrev-3110	511	26	giving	give	VERB
inlawrev-3110	511	27	all	all	DET
inlawrev-3110	511	28	partners	partner	NOUN
inlawrev-3110	511	29	the	the	DET
inlawrev-3110	511	30	protection	protection	NOUN
inlawrev-3110	511	31	of	of	ADP
inlawrev-3110	511	32	the	the	DET
inlawrev-3110	511	33	law	law	NOUN
inlawrev-3110	511	34	.	.	PUNCT
inlawrev-3110	512	1	discrimination	discrimination	NOUN
inlawrev-3110	512	2	in	in	ADP
inlawrev-3110	512	3	the	the	DET
inlawrev-3110	512	4	work	work	NOUN
inlawrev-3110	512	5	place	place	NOUN
inlawrev-3110	512	6	is	be	AUX
inlawrev-3110	512	7	what	what	PRON
inlawrev-3110	512	8	title	title	NOUN
inlawrev-3110	512	9	vii	vii	PROPN
inlawrev-3110	512	10	and	and	CCONJ
inlawrev-3110	512	11	adea	adea	NOUN
inlawrev-3110	512	12	seek	seek	VERB
inlawrev-3110	512	13	to	to	PART
inlawrev-3110	512	14	avoid	avoid	VERB
inlawrev-3110	512	15	,	,	PUNCT
inlawrev-3110	512	16	and	and	CCONJ
inlawrev-3110	512	17	one	one	NUM
inlawrev-3110	512	18	who	who	PRON
inlawrev-3110	512	19	suffers	suffer	VERB
inlawrev-3110	512	20	such	such	ADJ
inlawrev-3110	512	21	discrimination	discrimination	NOUN
inlawrev-3110	512	22	almost	almost	ADV
inlawrev-3110	512	23	by	by	ADP
inlawrev-3110	512	24	definition	definition	NOUN
inlawrev-3110	512	25	has	have	VERB
inlawrev-3110	512	26	insufficient	insufficient	ADJ
inlawrev-3110	512	27	power	power	NOUN
inlawrev-3110	512	28	to	to	PART
inlawrev-3110	512	29	avoid	avoid	VERB
inlawrev-3110	512	30	being	be	AUX
inlawrev-3110	512	31	fired	fire	VERB
inlawrev-3110	512	32	or	or	CCONJ
inlawrev-3110	512	33	subject	subject	ADJ
inlawrev-3110	512	34	to	to	ADP
inlawrev-3110	512	35	other	other	ADJ
inlawrev-3110	512	36	detriment	detriment	NOUN
inlawrev-3110	512	37	from	from	ADP
inlawrev-3110	512	38	which	which	PRON
inlawrev-3110	512	39	the	the	DET
inlawrev-3110	512	40	partner	partner	NOUN
inlawrev-3110	512	41	can	can	AUX
inlawrev-3110	512	42	not	not	PART
inlawrev-3110	512	43	escape	escape	VERB
inlawrev-3110	512	44	by	by	ADP
inlawrev-3110	512	45	quitting	quit	VERB
inlawrev-3110	512	46	without	without	ADP
inlawrev-3110	512	47	serious	serious	ADJ
inlawrev-3110	512	48	loss	loss	NOUN
inlawrev-3110	512	49	of	of	ADP
inlawrev-3110	512	50	revenue	revenue	NOUN
inlawrev-3110	512	51	.	.	PUNCT
inlawrev-3110	513	1	the	the	DET
inlawrev-3110	513	2	tenth	tenth	ADJ
inlawrev-3110	513	3	circuit	circuit	NOUN
inlawrev-3110	513	4	has	have	AUX
inlawrev-3110	513	5	made	make	VERB
inlawrev-3110	513	6	the	the	DET
inlawrev-3110	513	7	argument	argument	NOUN
inlawrev-3110	513	8	for	for	ADP
inlawrev-3110	513	9	,	,	PUNCT
inlawrev-3110	513	10	and	and	CCONJ
inlawrev-3110	513	11	rupa	rupa	NOUN
inlawrev-3110	513	12	gives	give	VERB
inlawrev-3110	513	13	the	the	DET
inlawrev-3110	513	14	statutory	statutory	ADJ
inlawrev-3110	513	15	authority	authority	NOUN
inlawrev-3110	513	16	for	for	ADP
inlawrev-3110	513	17	,	,	PUNCT
inlawrev-3110	513	18	partner	partner	NOUN
inlawrev-3110	513	19	coverage	coverage	NOUN
inlawrev-3110	513	20	.	.	PUNCT
inlawrev-3110	514	1	the	the	DET
inlawrev-3110	514	2	united	united	PROPN
inlawrev-3110	514	3	states	states	PROPN
inlawrev-3110	514	4	district	district	PROPN
inlawrev-3110	514	5	court	court	NOUN
inlawrev-3110	514	6	for	for	ADP
inlawrev-3110	514	7	the	the	DET
inlawrev-3110	514	8	southern	southern	ADJ
inlawrev-3110	514	9	district	district	NOUN
inlawrev-3110	514	10	of	of	ADP
inlawrev-3110	514	11	ohio	ohio	PROPN
inlawrev-3110	514	12	,	,	PUNCT
inlawrev-3110	514	13	in	in	ADP
inlawrev-3110	514	14	simpson	simpson	PROPN
inlawrev-3110	514	15	v.	v.	CCONJ
inlawrev-3110	514	16	ernst	ernst	PROPN
inlawrev-3110	514	17	and	and	CCONJ
inlawrev-3110	514	18	young	young	ADJ
inlawrev-3110	514	19	,	,	PUNCT
inlawrev-3110	514	20	112	112	NUM
inlawrev-3110	514	21	denied	deny	VERB
inlawrev-3110	514	22	a	a	DET
inlawrev-3110	514	23	motion	motion	NOUN
inlawrev-3110	514	24	for	for	ADP
inlawrev-3110	514	25	summary	summary	NOUN
inlawrev-3110	514	26	judgment	judgment	NOUN
inlawrev-3110	514	27	,	,	PUNCT
inlawrev-3110	514	28	holding	hold	VERB
inlawrev-3110	514	29	that	that	SCONJ
inlawrev-3110	514	30	a	a	DET
inlawrev-3110	514	31	"	"	PUNCT
inlawrev-3110	514	32	partner	partner	NOUN
inlawrev-3110	514	33	"	"	PUNCT
inlawrev-3110	514	34	of	of	ADP
inlawrev-3110	514	35	ernst	ernst	PROPN
inlawrev-3110	514	36	&	&	CCONJ
inlawrev-3110	514	37	young	young	PROPN
inlawrev-3110	514	38	,	,	PUNCT
inlawrev-3110	514	39	another	another	DET
inlawrev-3110	514	40	"	"	PUNCT
inlawrev-3110	514	41	big	big	ADJ
inlawrev-3110	514	42	six	six	NUM
inlawrev-3110	514	43	"	"	PUNCT
inlawrev-3110	514	44	accounting	accounting	NOUN
inlawrev-3110	514	45	firm	firm	NOUN
inlawrev-3110	514	46	,	,	PUNCT
inlawrev-3110	514	47	was	be	AUX
inlawrev-3110	514	48	in	in	ADP
inlawrev-3110	514	49	fact	fact	NOUN
inlawrev-3110	514	50	an	an	DET
inlawrev-3110	514	51	employee	employee	NOUN
inlawrev-3110	514	52	for	for	ADP
inlawrev-3110	514	53	purposes	purpose	NOUN
inlawrev-3110	514	54	of	of	ADP
inlawrev-3110	514	55	adea	adea	NOUN
inlawrev-3110	514	56	.	.	PUNCT
inlawrev-3110	515	1	113	113	NUM
inlawrev-3110	515	2	the	the	DET
inlawrev-3110	515	3	district	district	NOUN
inlawrev-3110	515	4	court	court	NOUN
inlawrev-3110	515	5	purported	purport	VERB
inlawrev-3110	515	6	to	to	PART
inlawrev-3110	515	7	cite	cite	VERB
inlawrev-3110	515	8	all	all	DET
inlawrev-3110	515	9	the	the	DET
inlawrev-3110	515	10	factors	factor	NOUN
inlawrev-3110	515	11	listed	list	VERB
inlawrev-3110	515	12	by	by	ADP
inlawrev-3110	515	13	the	the	DET
inlawrev-3110	515	14	tenth	tenth	ADJ
inlawrev-3110	515	15	circuit	circuit	NOUN
inlawrev-3110	515	16	in	in	ADP
inlawrev-3110	515	17	wheeler	wheeler	NOUN
inlawrev-3110	515	18	,	,	PUNCT
inlawrev-3110	515	19	but	but	CCONJ
inlawrev-3110	515	20	shows	show	VERB
inlawrev-3110	515	21	some	some	DET
inlawrev-3110	515	22	very	very	ADV
inlawrev-3110	515	23	strong	strong	ADJ
inlawrev-3110	515	24	prejudices	prejudice	NOUN
inlawrev-3110	515	25	of	of	ADP
inlawrev-3110	515	26	its	its	PRON
inlawrev-3110	515	27	own	own	ADJ
inlawrev-3110	515	28	.	.	PUNCT
inlawrev-3110	516	1	in	in	ADP
inlawrev-3110	516	2	setting	set	VERB
inlawrev-3110	516	3	out	out	ADP
inlawrev-3110	516	4	the	the	DET
inlawrev-3110	516	5	issues	issue	NOUN
inlawrev-3110	516	6	as	as	SCONJ
inlawrev-3110	516	7	stated	state	VERB
inlawrev-3110	516	8	by	by	ADP
inlawrev-3110	516	9	the	the	DET
inlawrev-3110	516	10	parties	party	NOUN
inlawrev-3110	516	11	to	to	ADP
inlawrev-3110	516	12	the	the	DET
inlawrev-3110	516	13	litigation	litigation	NOUN
inlawrev-3110	516	14	,	,	PUNCT
inlawrev-3110	516	15	the	the	DET
inlawrev-3110	516	16	court	court	NOUN
inlawrev-3110	516	17	stated	state	VERB
inlawrev-3110	516	18	:	:	PUNCT
inlawrev-3110	516	19	ernst	ernst	PROPN
inlawrev-3110	516	20	&	&	CCONJ
inlawrev-3110	516	21	young	young	PROPN
inlawrev-3110	516	22	asserts	assert	VERB
inlawrev-3110	516	23	that	that	SCONJ
inlawrev-3110	516	24	neither	neither	CCONJ
inlawrev-3110	516	25	simpson	simpson	NOUN
inlawrev-3110	516	26	nor	nor	CCONJ
inlawrev-3110	516	27	any	any	DET
inlawrev-3110	516	28	other	other	ADJ
inlawrev-3110	516	29	party	party	NOUN
inlawrev-3110	516	30	discharged	discharge	VERB
inlawrev-3110	516	31	during	during	ADP
inlawrev-3110	516	32	1990	1990	NUM
inlawrev-3110	516	33	and	and	CCONJ
inlawrev-3110	516	34	1991	1991	NUM
inlawrev-3110	516	35	is	be	AUX
inlawrev-3110	516	36	entitled	entitle	VERB
inlawrev-3110	516	37	to	to	ADP
inlawrev-3110	516	38	the	the	DET
inlawrev-3110	516	39	protection	protection	NOUN
inlawrev-3110	516	40	afforded	afford	VERB
inlawrev-3110	516	41	by	by	ADP
inlawrev-3110	516	42	the	the	DET
inlawrev-3110	516	43	employment	employment	NOUN
inlawrev-3110	516	44	discrimination	discrimination	NOUN
inlawrev-3110	516	45	laws	law	NOUN
inlawrev-3110	516	46	because	because	SCONJ
inlawrev-3110	516	47	these	these	DET
inlawrev-3110	516	48	individuals	individual	NOUN
inlawrev-3110	516	49	are	be	AUX
inlawrev-3110	516	50	not	not	PART
inlawrev-3110	516	51	employees	employee	NOUN
inlawrev-3110	516	52	,	,	PUNCT
inlawrev-3110	516	53	but	but	CCONJ
inlawrev-3110	517	1	partners	partner	NOUN
inlawrev-3110	517	2	.	.	PUNCT
inlawrev-3110	518	1	the	the	DET
inlawrev-3110	518	2	inescapable	inescapable	ADJ
inlawrev-3110	518	3	logic	logic	NOUN
inlawrev-3110	518	4	of	of	ADP
inlawrev-3110	518	5	this	this	DET
inlawrev-3110	518	6	position	position	NOUN
inlawrev-3110	518	7	is	be	AUX
inlawrev-3110	518	8	that	that	SCONJ
inlawrev-3110	518	9	ernst	ernst	PROPN
inlawrev-3110	518	10	&	&	CCONJ
inlawrev-3110	518	11	young	young	ADJ
inlawrev-3110	518	12	claims	claim	NOUN
inlawrev-3110	518	13	to	to	PART
inlawrev-3110	518	14	be	be	AUX
inlawrev-3110	518	15	free	free	ADJ
inlawrev-3110	518	16	to	to	PART
inlawrev-3110	518	17	discriminate	discriminate	VERB
inlawrev-3110	518	18	against	against	ADP
inlawrev-3110	518	19	hundreds	hundred	NOUN
inlawrev-3110	518	20	of	of	ADP
inlawrev-3110	518	21	its	its	PRON
inlawrev-3110	518	22	accountants	accountant	NOUN
inlawrev-3110	518	23	due	due	ADJ
inlawrev-3110	518	24	to	to	ADP
inlawrev-3110	518	25	age	age	NOUN
inlawrev-3110	518	26	,	,	PUNCT
inlawrev-3110	518	27	race	race	NOUN
inlawrev-3110	518	28	,	,	PUNCT
inlawrev-3110	518	29	sex	sex	NOUN
inlawrev-3110	518	30	,	,	PUNCT
inlawrev-3110	518	31	religion	religion	NOUN
inlawrev-3110	518	32	,	,	PUNCT
inlawrev-3110	518	33	national	national	ADJ
inlawrev-3110	518	34	origin	origin	NOUN
inlawrev-3110	518	35	,	,	PUNCT
inlawrev-3110	518	36	and	and	CCONJ
inlawrev-3110	518	37	handicap	handicap	NOUN
inlawrev-3110	518	38	because	because	SCONJ
inlawrev-3110	518	39	it	it	PRON
inlawrev-3110	518	40	asserts	assert	VERB
inlawrev-3110	518	41	they	they	PRON
inlawrev-3110	518	42	are	be	AUX
inlawrev-3110	518	43	not	not	PART
inlawrev-3110	518	44	employees	employee	NOUN
inlawrev-3110	518	45	.	.	PUNCT
inlawrev-3110	519	1	114	114	NUM
inlawrev-3110	519	2	110	110	NUM
inlawrev-3110	519	3	.	.	PUNCT
inlawrev-3110	520	1	mat	mat	NOUN
inlawrev-3110	520	2	274	274	NUM
inlawrev-3110	520	3	.	.	NOUN
inlawrev-3110	520	4	111	111	NUM
inlawrev-3110	520	5	.	.	PUNCT
inlawrev-3110	521	1	id.z\215	id.z\215	ADJ
inlawrev-3110	521	2	.	.	PUNCT
inlawrev-3110	522	1	1	1	NUM
inlawrev-3110	522	2	12	12	NUM
inlawrev-3110	522	3	.	.	PUNCT
inlawrev-3110	523	1	850	850	NUM
inlawrev-3110	523	2	f.	f.	PROPN
inlawrev-3110	523	3	supp	supp	PROPN
inlawrev-3110	523	4	.	.	PUNCT
inlawrev-3110	524	1	648	648	NUM
inlawrev-3110	524	2	(	(	PUNCT
inlawrev-3110	524	3	s.d	s.d	PROPN
inlawrev-3110	524	4	.	.	PROPN
inlawrev-3110	524	5	ohio	ohio	PROPN
inlawrev-3110	524	6	1994	1994	NUM
inlawrev-3110	524	7	)	)	PUNCT
inlawrev-3110	524	8	.	.	PUNCT
inlawrev-3110	525	1	113	113	NUM
inlawrev-3110	525	2	.	.	PUNCT
inlawrev-3110	526	1	i	i	PRON
inlawrev-3110	526	2	d.	d.	PROPN
inlawrev-3110	526	3	at	at	ADP
inlawrev-3110	526	4	665	665	NUM
inlawrev-3110	526	5	.	.	PUNCT
inlawrev-3110	527	1	114	114	NUM
inlawrev-3110	527	2	.	.	PUNCT
inlawrev-3110	528	1	i	i	PRON
inlawrev-3110	528	2	d.	d.	PROPN
inlawrev-3110	528	3	at	at	ADP
inlawrev-3110	528	4	654	654	NUM
inlawrev-3110	528	5	.	.	PUNCT
inlawrev-3110	529	1	1	1	NUM
inlawrev-3110	529	2	994	994	NUM
inlawrev-3110	529	3	]	]	PUNCT
inlawrev-3110	529	4	partners	partner	NOUN
inlawrev-3110	529	5	as	as	ADP
inlawrev-3110	529	6	common	common	ADJ
inlawrev-3110	529	7	law	law	NOUN
inlawrev-3110	529	8	employees	employee	NOUN
inlawrev-3110	529	9	37	37	NUM
inlawrev-3110	529	10	the	the	DET
inlawrev-3110	529	11	court	court	NOUN
inlawrev-3110	529	12	's	's	PART
inlawrev-3110	529	13	discussion	discussion	NOUN
inlawrev-3110	529	14	ofthe	ofthe	VERB
inlawrev-3110	529	15	various	various	ADJ
inlawrev-3110	529	16	factors	factor	NOUN
inlawrev-3110	529	17	supports	support	VERB
inlawrev-3110	529	18	its	its	PRON
inlawrev-3110	529	19	decision	decision	NOUN
inlawrev-3110	529	20	,	,	PUNCT
inlawrev-3110	529	21	that	that	DET
inlawrev-3110	529	22	simpson	simpson	PROPN
inlawrev-3110	529	23	did	do	AUX
inlawrev-3110	529	24	not	not	PART
inlawrev-3110	529	25	share	share	VERB
inlawrev-3110	529	26	in	in	ADP
inlawrev-3110	529	27	profits	profit	NOUN
inlawrev-3110	529	28	,	,	PUNCT
inlawrev-3110	529	29	had	have	VERB
inlawrev-3110	529	30	no	no	DET
inlawrev-3110	529	31	access	access	NOUN
inlawrev-3110	529	32	to	to	ADP
inlawrev-3110	529	33	firm	firm	ADJ
inlawrev-3110	529	34	books	book	NOUN
inlawrev-3110	529	35	and	and	CCONJ
inlawrev-3110	529	36	records	record	NOUN
inlawrev-3110	529	37	,	,	PUNCT
inlawrev-3110	529	38	and	and	CCONJ
inlawrev-3110	529	39	did	do	AUX
inlawrev-3110	529	40	not	not	PART
inlawrev-3110	529	41	have	have	VERB
inlawrev-3110	529	42	a	a	DET
inlawrev-3110	529	43	vote	vote	NOUN
inlawrev-3110	529	44	on	on	ADP
inlawrev-3110	529	45	the	the	DET
inlawrev-3110	529	46	makeup	makeup	NOUN
inlawrev-3110	529	47	of	of	ADP
inlawrev-3110	529	48	the	the	DET
inlawrev-3110	529	49	management	management	NOUN
inlawrev-3110	529	50	committee	committee	NOUN
inlawrev-3110	529	51	.	.	PUNCT
inlawrev-3110	530	1	however	however	ADV
inlawrev-3110	530	2	,	,	PUNCT
inlawrev-3110	530	3	in	in	ADP
inlawrev-3110	530	4	purporting	purport	VERB
inlawrev-3110	530	5	to	to	PART
inlawrev-3110	530	6	follow	follow	VERB
inlawrev-3110	530	7	wheeler	wheeler	NOUN
inlawrev-3110	530	8	as	as	ADV
inlawrev-3110	530	9	well	well	ADV
inlawrev-3110	530	10	as	as	ADP
inlawrev-3110	530	11	other	other	ADJ
inlawrev-3110	530	12	cases	case	NOUN
inlawrev-3110	530	13	such	such	ADJ
inlawrev-3110	530	14	as	as	ADP
inlawrev-3110	530	15	caruso	caruso	NOUN
inlawrev-3110	530	16	,	,	PUNCT
inlawrev-3110	530	17	the	the	DET
inlawrev-3110	530	18	court	court	NOUN
inlawrev-3110	530	19	skirts	skirt	NOUN
inlawrev-3110	530	20	over	over	ADP
inlawrev-3110	530	21	the	the	DET
inlawrev-3110	530	22	issue	issue	NOUN
inlawrev-3110	530	23	of	of	ADP
inlawrev-3110	530	24	unlimited	unlimited	ADJ
inlawrev-3110	530	25	liability	liability	NOUN
inlawrev-3110	530	26	by	by	ADP
inlawrev-3110	530	27	not	not	PART
inlawrev-3110	530	28	only	only	ADV
inlawrev-3110	530	29	ignoring	ignore	VERB
inlawrev-3110	530	30	the	the	DET
inlawrev-3110	530	31	statement	statement	NOUN
inlawrev-3110	530	32	in	in	ADP
inlawrev-3110	530	33	wheeler	wheeler	NOUN
inlawrev-3110	530	34	that	that	PRON
inlawrev-3110	530	35	the	the	DET
inlawrev-3110	530	36	existence	existence	NOUN
inlawrev-3110	530	37	of	of	ADP
inlawrev-3110	530	38	unlimited	unlimited	ADJ
inlawrev-3110	530	39	liability	liability	NOUN
inlawrev-3110	530	40	was	be	AUX
inlawrev-3110	530	41	a	a	DET
inlawrev-3110	530	42	fatal	fatal	ADJ
inlawrev-3110	530	43	flaw	flaw	NOUN
inlawrev-3110	530	44	in	in	ADP
inlawrev-3110	530	45	wheeler	wheeler	NOUN
inlawrev-3110	530	46	's	's	PART
inlawrev-3110	530	47	case	case	NOUN
inlawrev-3110	530	48	,	,	PUNCT
inlawrev-3110	530	49	but	but	CCONJ
inlawrev-3110	530	50	also	also	ADV
inlawrev-3110	530	51	in	in	ADP
inlawrev-3110	530	52	suggesting	suggest	VERB
inlawrev-3110	530	53	without	without	ADP
inlawrev-3110	530	54	authority	authority	NOUN
inlawrev-3110	530	55	that	that	SCONJ
inlawrev-3110	530	56	simpson	simpson	PROPN
inlawrev-3110	530	57	's	's	PART
inlawrev-3110	530	58	agreement	agreement	NOUN
inlawrev-3110	530	59	to	to	ADP
inlawrev-3110	530	60	unlimited	unlimited	ADJ
inlawrev-3110	530	61	liability	liability	NOUN
inlawrev-3110	530	62	might	might	AUX
inlawrev-3110	530	63	be	be	AUX
inlawrev-3110	530	64	unenforceable	unenforceable	ADJ
inlawrev-3110	530	65	as	as	ADP
inlawrev-3110	530	66	unsupported	unsupported	ADJ
inlawrev-3110	530	67	by	by	ADP
inlawrev-3110	530	68	consideration	consideration	NOUN
inlawrev-3110	530	69	.	.	PUNCT
inlawrev-3110	531	1	115	115	NUM
inlawrev-3110	532	1	the	the	DET
inlawrev-3110	532	2	court	court	NOUN
inlawrev-3110	532	3	does	do	AUX
inlawrev-3110	532	4	not	not	PART
inlawrev-3110	532	5	explain	explain	VERB
inlawrev-3110	532	6	why	why	SCONJ
inlawrev-3110	532	7	simpson	simpson	PROPN
inlawrev-3110	532	8	's	's	PART
inlawrev-3110	532	9	salary	salary	NOUN
inlawrev-3110	532	10	is	be	AUX
inlawrev-3110	532	11	insufficient	insufficient	ADJ
inlawrev-3110	532	12	consideration	consideration	NOUN
inlawrev-3110	532	13	.	.	PUNCT
inlawrev-3110	533	1	c.	c.	PROPN
inlawrev-3110	533	2	erisa	erisa	PROPN
inlawrev-3110	533	3	andkeogh	andkeogh	PROPN
inlawrev-3110	533	4	plans	plan	VERB
inlawrev-3110	533	5	pension	pension	NOUN
inlawrev-3110	533	6	plans	plan	NOUN
inlawrev-3110	533	7	and	and	CCONJ
inlawrev-3110	533	8	welfare	welfare	NOUN
inlawrev-3110	533	9	benefit	benefit	NOUN
inlawrev-3110	533	10	plans	plan	NOUN
inlawrev-3110	533	11	must	must	AUX
inlawrev-3110	533	12	be	be	AUX
inlawrev-3110	533	13	for	for	ADP
inlawrev-3110	533	14	the	the	DET
inlawrev-3110	533	15	exclusive	exclusive	ADJ
inlawrev-3110	533	16	benefit	benefit	NOUN
inlawrev-3110	533	17	of	of	ADP
inlawrev-3110	533	18	employees	employee	NOUN
inlawrev-3110	533	19	.	.	PUNCT
inlawrev-3110	534	1	116	116	NUM
inlawrev-3110	534	2	thus	thus	ADV
inlawrev-3110	534	3	,	,	PUNCT
inlawrev-3110	534	4	the	the	DET
inlawrev-3110	534	5	issue	issue	NOUN
inlawrev-3110	534	6	of	of	ADP
inlawrev-3110	534	7	whether	whether	SCONJ
inlawrev-3110	534	8	a	a	DET
inlawrev-3110	534	9	partner	partner	NOUN
inlawrev-3110	534	10	is	be	AUX
inlawrev-3110	534	11	an	an	DET
inlawrev-3110	534	12	employee	employee	NOUN
inlawrev-3110	534	13	turns	turn	VERB
inlawrev-3110	534	14	on	on	ADP
inlawrev-3110	534	15	the	the	DET
inlawrev-3110	534	16	partner	partner	NOUN
inlawrev-3110	534	17	's	's	PART
inlawrev-3110	534	18	participation	participation	NOUN
inlawrev-3110	534	19	in	in	ADP
inlawrev-3110	534	20	such	such	ADJ
inlawrev-3110	534	21	plans	plan	NOUN
inlawrev-3110	534	22	.	.	PUNCT
inlawrev-3110	535	1	for	for	ADP
inlawrev-3110	535	2	support	support	NOUN
inlawrev-3110	535	3	of	of	ADP
inlawrev-3110	535	4	either	either	DET
inlawrev-3110	535	5	position	position	NOUN
inlawrev-3110	535	6	on	on	ADP
inlawrev-3110	535	7	this	this	DET
inlawrev-3110	535	8	issue	issue	NOUN
inlawrev-3110	535	9	,	,	PUNCT
inlawrev-3110	535	10	there	there	PRON
inlawrev-3110	535	11	is	be	VERB
inlawrev-3110	535	12	much	much	ADV
inlawrev-3110	535	13	contradictory	contradictory	ADJ
inlawrev-3110	535	14	language	language	NOUN
inlawrev-3110	535	15	in	in	ADP
inlawrev-3110	535	16	erisa	erisa	NOUN
inlawrev-3110	535	17	and	and	CCONJ
inlawrev-3110	535	18	predecessor	predecessor	NOUN
inlawrev-3110	535	19	language	language	NOUN
inlawrev-3110	535	20	in	in	ADP
inlawrev-3110	535	21	the	the	DET
inlawrev-3110	535	22	internal	internal	ADJ
inlawrev-3110	535	23	revenue	revenue	NOUN
inlawrev-3110	535	24	code	code	NOUN
inlawrev-3110	535	25	(	(	PUNCT
inlawrev-3110	535	26	the	the	DET
inlawrev-3110	535	27	"	"	PUNCT
inlawrev-3110	535	28	code	code	NOUN
inlawrev-3110	535	29	"	"	PUNCT
inlawrev-3110	535	30	)	)	PUNCT
inlawrev-3110	535	31	.	.	PUNCT
inlawrev-3110	536	1	in	in	ADP
inlawrev-3110	536	2	particular	particular	ADJ
inlawrev-3110	536	3	,	,	PUNCT
inlawrev-3110	536	4	one	one	PRON
inlawrev-3110	536	5	can	can	AUX
inlawrev-3110	536	6	find	find	VERB
inlawrev-3110	536	7	authority	authority	NOUN
inlawrev-3110	536	8	in	in	ADP
inlawrev-3110	536	9	the	the	DET
inlawrev-3110	536	10	self	self	NOUN
inlawrev-3110	536	11	-	-	PUNCT
inlawrev-3110	536	12	employed	employ	VERB
inlawrev-3110	536	13	individuals	individual	NOUN
inlawrev-3110	536	14	tax	tax	PROPN
inlawrev-3110	536	15	retirement	retirement	PROPN
inlawrev-3110	536	16	act	act	NOUN
inlawrev-3110	536	17	of	of	ADP
inlawrev-3110	536	18	1	1	NUM
inlawrev-3110	536	19	962	962	NUM
inlawrev-3110	536	20	,	,	PUNCT
inlawrev-3110	536	21	117	117	NUM
inlawrev-3110	536	22	which	which	PRON
inlawrev-3110	536	23	created	create	VERB
inlawrev-3110	536	24	qualified	qualified	ADJ
inlawrev-3110	536	25	plans	plan	NOUN
inlawrev-3110	536	26	for	for	ADP
inlawrev-3110	536	27	the	the	DET
inlawrev-3110	536	28	self	self	NOUN
inlawrev-3110	536	29	-	-	PUNCT
inlawrev-3110	536	30	employed	employ	VERB
inlawrev-3110	536	31	.	.	PUNCT
inlawrev-3110	537	1	these	these	DET
inlawrev-3110	537	2	plans	plan	NOUN
inlawrev-3110	537	3	are	be	AUX
inlawrev-3110	537	4	commonly	commonly	ADV
inlawrev-3110	537	5	referred	refer	VERB
inlawrev-3110	537	6	to	to	ADP
inlawrev-3110	537	7	as	as	ADP
inlawrev-3110	537	8	"	"	PUNCT
inlawrev-3110	537	9	keogh	keogh	PROPN
inlawrev-3110	537	10	plans	plan	VERB
inlawrev-3110	537	11	"	"	PUNCT
inlawrev-3110	537	12	after	after	ADP
inlawrev-3110	537	13	eugene	eugene	PROPN
inlawrev-3110	537	14	j.	j.	PROPN
inlawrev-3110	537	15	keogh	keogh	PROPN
inlawrev-3110	537	16	,	,	PUNCT
inlawrev-3110	537	17	the	the	DET
inlawrev-3110	537	18	author	author	NOUN
inlawrev-3110	537	19	of	of	ADP
inlawrev-3110	537	20	the	the	DET
inlawrev-3110	537	21	legislation	legislation	NOUN
inlawrev-3110	537	22	who	who	PRON
inlawrev-3110	537	23	introduced	introduce	VERB
inlawrev-3110	537	24	it	it	PRON
inlawrev-3110	537	25	at	at	ADP
inlawrev-3110	537	26	various	various	ADJ
inlawrev-3110	537	27	times	time	NOUN
inlawrev-3110	537	28	over	over	ADP
inlawrev-3110	537	29	a	a	DET
inlawrev-3110	537	30	period	period	NOUN
inlawrev-3110	537	31	in	in	ADP
inlawrev-3110	537	32	excess	excess	ADJ
inlawrev-3110	537	33	often	often	ADJ
inlawrev-3110	537	34	years	year	NOUN
inlawrev-3110	537	35	,	,	PUNCT
inlawrev-3110	537	36	or	or	CCONJ
inlawrev-3110	537	37	"	"	PUNCT
inlawrev-3110	537	38	h.r	h.r	PROPN
inlawrev-3110	537	39	.	.	PROPN
inlawrev-3110	537	40	10	10	NUM
inlawrev-3110	537	41	plans	plan	NOUN
inlawrev-3110	537	42	,	,	PUNCT
inlawrev-3110	537	43	"	"	PUNCT
inlawrev-3110	537	44	for	for	ADP
inlawrev-3110	537	45	the	the	DET
inlawrev-3110	537	46	bill	bill	NOUN
inlawrev-3110	537	47	number	number	NOUN
inlawrev-3110	537	48	of	of	ADP
inlawrev-3110	537	49	an	an	DET
inlawrev-3110	537	50	earlier	early	ADJ
inlawrev-3110	537	51	version	version	NOUN
inlawrev-3110	537	52	of	of	ADP
inlawrev-3110	537	53	the	the	DET
inlawrev-3110	537	54	bill	bill	NOUN
inlawrev-3110	537	55	.	.	PUNCT
inlawrev-3110	538	1	118	118	NUM
inlawrev-3110	538	2	the	the	DET
inlawrev-3110	538	3	greatest	great	ADJ
inlawrev-3110	538	4	support	support	NOUN
inlawrev-3110	538	5	for	for	ADP
inlawrev-3110	538	6	the	the	DET
inlawrev-3110	538	7	concept	concept	NOUN
inlawrev-3110	538	8	of	of	ADP
inlawrev-3110	538	9	a	a	DET
inlawrev-3110	538	10	partner	partner	NOUN
inlawrev-3110	538	11	being	be	AUX
inlawrev-3110	538	12	a	a	DET
inlawrev-3110	538	13	common	common	ADJ
inlawrev-3110	538	14	law	law	NOUN
inlawrev-3110	538	15	employee	employee	NOUN
inlawrev-3110	538	16	comes	come	VERB
inlawrev-3110	538	17	from	from	ADP
inlawrev-3110	538	18	the	the	DET
inlawrev-3110	538	19	code	code	NOUN
inlawrev-3110	538	20	's	's	PART
inlawrev-3110	538	21	definition	definition	NOUN
inlawrev-3110	538	22	of	of	ADP
inlawrev-3110	538	23	the	the	DET
inlawrev-3110	538	24	term	term	NOUN
inlawrev-3110	538	25	"	"	PUNCT
inlawrev-3110	538	26	owner	owner	NOUN
inlawrev-3110	538	27	-	-	PUNCT
inlawrev-3110	538	28	employee	employee	NOUN
inlawrev-3110	538	29	.	.	PUNCT
inlawrev-3110	538	30	"	"	PUNCT
inlawrev-3110	539	1	the	the	DET
inlawrev-3110	539	2	code	code	NOUN
inlawrev-3110	539	3	made	make	VERB
inlawrev-3110	539	4	clear	clear	ADJ
inlawrev-3110	539	5	that	that	SCONJ
inlawrev-3110	539	6	a	a	DET
inlawrev-3110	539	7	selfemployed	selfemployed	ADJ
inlawrev-3110	539	8	individual	individual	NOUN
inlawrev-3110	539	9	was	be	AUX
inlawrev-3110	539	10	an	an	DET
inlawrev-3110	539	11	employee	employee	NOUN
inlawrev-3110	539	12	.	.	PUNCT
inlawrev-3110	540	1	119	119	NUM
inlawrev-3110	540	2	the	the	DET
inlawrev-3110	540	3	code	code	NOUN
inlawrev-3110	540	4	makes	make	VERB
inlawrev-3110	540	5	a	a	DET
inlawrev-3110	540	6	distinction	distinction	NOUN
inlawrev-3110	540	7	between	between	ADP
inlawrev-3110	540	8	owneremployees	owneremployee	NOUN
inlawrev-3110	540	9	and	and	CCONJ
inlawrev-3110	540	10	other	other	ADJ
inlawrev-3110	540	11	employees	employee	NOUN
inlawrev-3110	540	12	that	that	PRON
inlawrev-3110	540	13	puts	put	VERB
inlawrev-3110	540	14	some	some	DET
inlawrev-3110	540	15	partners	partner	NOUN
inlawrev-3110	540	16	in	in	ADP
inlawrev-3110	540	17	the	the	DET
inlawrev-3110	540	18	category	category	NOUN
inlawrev-3110	540	19	of	of	ADP
inlawrev-3110	540	20	other	other	ADJ
inlawrev-3110	540	21	employees	employee	NOUN
inlawrev-3110	540	22	.	.	PUNCT
inlawrev-3110	541	1	120	120	NUM
inlawrev-3110	541	2	the	the	DET
inlawrev-3110	541	3	term	term	NOUN
inlawrev-3110	541	4	"	"	PUNCT
inlawrev-3110	541	5	owner	owner	NOUN
inlawrev-3110	541	6	-	-	PUNCT
inlawrev-3110	541	7	employee	employee	NOUN
inlawrev-3110	541	8	"	"	PUNCT
inlawrev-3110	541	9	now	now	ADV
inlawrev-3110	541	10	stands	stand	VERB
inlawrev-3110	541	11	almost	almost	ADV
inlawrev-3110	541	12	naked	naked	ADJ
inlawrev-3110	541	13	in	in	ADP
inlawrev-3110	541	14	the	the	DET
inlawrev-3110	541	15	code	code	NOUN
inlawrev-3110	541	16	without	without	ADP
inlawrev-3110	541	17	significant	significant	ADJ
inlawrev-3110	541	18	application	application	NOUN
inlawrev-3110	541	19	.	.	PUNCT
inlawrev-3110	542	1	121	121	NUM
inlawrev-3110	542	2	at	at	ADP
inlawrev-3110	542	3	the	the	DET
inlawrev-3110	542	4	time	time	NOUN
inlawrev-3110	542	5	of	of	ADP
inlawrev-3110	542	6	the	the	DET
inlawrev-3110	542	7	enactment	enactment	NOUN
inlawrev-3110	542	8	of	of	ADP
inlawrev-3110	542	9	erisa	erisa	NOUN
inlawrev-3110	542	10	,	,	PUNCT
inlawrev-3110	542	11	there	there	PRON
inlawrev-3110	542	12	were	be	VERB
inlawrev-3110	542	13	significant	significant	ADJ
inlawrev-3110	542	14	restrictions	restriction	NOUN
inlawrev-3110	542	15	on	on	ADP
inlawrev-3110	542	16	115	115	NUM
inlawrev-3110	542	17	.	.	PUNCT
inlawrev-3110	543	1	i	i	PRON
inlawrev-3110	543	2	d.	d.	PROPN
inlawrev-3110	543	3	at	at	ADP
inlawrev-3110	543	4	663	663	NUM
inlawrev-3110	543	5	.	.	PUNCT
inlawrev-3110	544	1	116	116	NUM
inlawrev-3110	544	2	.	.	PUNCT
inlawrev-3110	544	3	i.r.c	i.r.c	NOUN
inlawrev-3110	544	4	.	.	PUNCT
inlawrev-3110	545	1	§	§	PROPN
inlawrev-3110	545	2	401(a	401(a	PROPN
inlawrev-3110	545	3	)	)	PUNCT
inlawrev-3110	545	4	.	.	PUNCT
inlawrev-3110	546	1	1	1	NUM
inlawrev-3110	546	2	17	17	NUM
inlawrev-3110	546	3	.	.	PUNCT
inlawrev-3110	547	1	pub	pub	NOUN
inlawrev-3110	547	2	.	.	PUNCT
inlawrev-3110	548	1	l.	l.	PROPN
inlawrev-3110	548	2	no	no	INTJ
inlawrev-3110	548	3	.	.	PUNCT
inlawrev-3110	549	1	87	87	NUM
inlawrev-3110	549	2	-	-	SYM
inlawrev-3110	549	3	792	792	NUM
inlawrev-3110	549	4	,	,	PUNCT
inlawrev-3110	549	5	76	76	NUM
inlawrev-3110	549	6	stat	stat	NOUN
inlawrev-3110	549	7	.	.	PUNCT
inlawrev-3110	550	1	809	809	NUM
inlawrev-3110	550	2	(	(	PUNCT
inlawrev-3110	550	3	1962	1962	NUM
inlawrev-3110	550	4	)	)	PUNCT
inlawrev-3110	550	5	(	(	PUNCT
inlawrev-3110	550	6	codified	codify	VERB
inlawrev-3110	550	7	in	in	ADP
inlawrev-3110	550	8	scattered	scatter	VERB
inlawrev-3110	550	9	sections	section	NOUN
inlawrev-3110	550	10	of	of	ADP
inlawrev-3110	550	11	26	26	NUM
inlawrev-3110	550	12	u.s.c	u.s.c	ADJ
inlawrev-3110	550	13	.	.	PUNCT
inlawrev-3110	550	14	)	)	PUNCT
inlawrev-3110	550	15	.	.	PUNCT
inlawrev-3110	551	1	118	118	NUM
inlawrev-3110	551	2	.	.	PUNCT
inlawrev-3110	551	3	employee	employee	NOUN
inlawrev-3110	551	4	benefit	benefit	PROPN
inlawrev-3110	551	5	research	research	PROPN
inlawrev-3110	551	6	institute	institute	NOUN
inlawrev-3110	551	7	,	,	PUNCT
inlawrev-3110	551	8	fundamentals	fundamental	NOUN
inlawrev-3110	551	9	of	of	ADP
inlawrev-3110	551	10	employee	employee	NOUN
inlawrev-3110	551	11	benefit	benefit	NOUN
inlawrev-3110	551	12	programs	program	NOUN
inlawrev-3110	551	13	1	1	NUM
inlawrev-3110	551	14	1	1	NUM
inlawrev-3110	551	15	3	3	NUM
inlawrev-3110	551	16	(	(	PUNCT
inlawrev-3110	551	17	4th	4th	ADJ
inlawrev-3110	551	18	ed	ed	NOUN
inlawrev-3110	551	19	.	.	PROPN
inlawrev-3110	551	20	1990	1990	NUM
inlawrev-3110	551	21	)	)	PUNCT
inlawrev-3110	551	22	.	.	PUNCT
inlawrev-3110	552	1	1	1	NUM
inlawrev-3110	552	2	19	19	NUM
inlawrev-3110	552	3	.	.	PUNCT
inlawrev-3110	553	1	the	the	DET
inlawrev-3110	553	2	pertinent	pertinent	ADJ
inlawrev-3110	553	3	part	part	NOUN
inlawrev-3110	553	4	of	of	ADP
inlawrev-3110	553	5	i.r.c	i.r.c	NOUN
inlawrev-3110	553	6	.	.	PUNCT
inlawrev-3110	554	1	§	§	PROPN
inlawrev-3110	554	2	401(c)(1)(a	401(c)(1)(a	NUM
inlawrev-3110	554	3	)	)	PUNCT
inlawrev-3110	554	4	provides	provide	VERB
inlawrev-3110	554	5	:	:	PUNCT
inlawrev-3110	554	6	(	(	PUNCT
inlawrev-3110	554	7	c	c	X
inlawrev-3110	554	8	)	)	PUNCT
inlawrev-3110	554	9	definitions	definition	NOUN
inlawrev-3110	554	10	and	and	CCONJ
inlawrev-3110	554	11	rules	rule	NOUN
inlawrev-3110	554	12	relating	relate	VERB
inlawrev-3110	554	13	to	to	ADP
inlawrev-3110	554	14	self	self	NOUN
inlawrev-3110	554	15	-	-	PUNCT
inlawrev-3110	554	16	employed	employ	VERB
inlawrev-3110	554	17	individuals	individual	NOUN
inlawrev-3110	554	18	and	and	CCONJ
inlawrev-3110	554	19	owner	owner	NOUN
inlawrev-3110	554	20	-	-	PUNCT
inlawrev-3110	554	21	employees	employee	NOUN
inlawrev-3110	554	22	.	.	PUNCT
inlawrev-3110	555	1	for	for	ADP
inlawrev-3110	555	2	purposes	purpose	NOUN
inlawrev-3110	555	3	ofthis	ofthis	ADJ
inlawrev-3110	555	4	section	section	NOUN
inlawrev-3110	555	5	—	—	PUNCT
inlawrev-3110	555	6	(	(	PUNCT
inlawrev-3110	555	7	1	1	X
inlawrev-3110	555	8	)	)	PUNCT
inlawrev-3110	555	9	self	self	NOUN
inlawrev-3110	555	10	-	-	PUNCT
inlawrev-3110	555	11	employed	employ	VERB
inlawrev-3110	555	12	individual	individual	NOUN
inlawrev-3110	555	13	treated	treat	VERB
inlawrev-3110	555	14	as	as	ADP
inlawrev-3110	555	15	employee	employee	NOUN
inlawrev-3110	555	16	:	:	PUNCT
inlawrev-3110	555	17	(	(	PUNCT
inlawrev-3110	555	18	a	a	X
inlawrev-3110	555	19	)	)	PUNCT
inlawrev-3110	555	20	in	in	ADP
inlawrev-3110	555	21	general	general	ADJ
inlawrev-3110	555	22	.	.	PUNCT
inlawrev-3110	556	1	the	the	DET
inlawrev-3110	556	2	term	term	NOUN
inlawrev-3110	556	3	"	"	PUNCT
inlawrev-3110	556	4	employee	employee	NOUN
inlawrev-3110	556	5	"	"	PUNCT
inlawrev-3110	556	6	includes	include	VERB
inlawrev-3110	556	7	,	,	PUNCT
inlawrev-3110	556	8	for	for	ADP
inlawrev-3110	556	9	any	any	DET
inlawrev-3110	556	10	taxable	taxable	ADJ
inlawrev-3110	556	11	year	year	NOUN
inlawrev-3110	556	12	,	,	PUNCT
inlawrev-3110	556	13	an	an	DET
inlawrev-3110	556	14	individual	individual	NOUN
inlawrev-3110	556	15	who	who	PRON
inlawrev-3110	556	16	is	be	AUX
inlawrev-3110	556	17	a	a	DET
inlawrev-3110	556	18	selfemployed	selfemployed	ADJ
inlawrev-3110	556	19	individual	individual	NOUN
inlawrev-3110	556	20	for	for	ADP
inlawrev-3110	556	21	such	such	ADJ
inlawrev-3110	556	22	taxable	taxable	ADJ
inlawrev-3110	556	23	year	year	NOUN
inlawrev-3110	556	24	.	.	PUNCT
inlawrev-3110	557	1	120	120	NUM
inlawrev-3110	557	2	.	.	PUNCT
inlawrev-3110	557	3	i.r.c	i.r.c	NOUN
inlawrev-3110	557	4	.	.	PUNCT
inlawrev-3110	558	1	§	§	PROPN
inlawrev-3110	558	2	401(c)(3	401(c)(3	PROPN
inlawrev-3110	558	3	)	)	PUNCT
inlawrev-3110	558	4	provides	provide	VERB
inlawrev-3110	558	5	:	:	PUNCT
inlawrev-3110	558	6	(	(	PUNCT
inlawrev-3110	558	7	3	3	X
inlawrev-3110	558	8	)	)	PUNCT
inlawrev-3110	558	9	owner	owner	NOUN
inlawrev-3110	558	10	-	-	PUNCT
inlawrev-3110	558	11	employee	employee	NOUN
inlawrev-3110	558	12	.	.	PUNCT
inlawrev-3110	559	1	the	the	DET
inlawrev-3110	559	2	term	term	NOUN
inlawrev-3110	559	3	"	"	PUNCT
inlawrev-3110	559	4	owner	owner	NOUN
inlawrev-3110	559	5	-	-	PUNCT
inlawrev-3110	559	6	employee	employee	NOUN
inlawrev-3110	559	7	"	"	PUNCT
inlawrev-3110	559	8	means	mean	VERB
inlawrev-3110	559	9	an	an	DET
inlawrev-3110	559	10	employee	employee	NOUN
inlawrev-3110	559	11	who	who	PRON
inlawrev-3110	559	12	—	—	PUNCT
inlawrev-3110	559	13	(	(	PUNCT
inlawrev-3110	559	14	a	a	X
inlawrev-3110	559	15	)	)	PUNCT
inlawrev-3110	559	16	owns	own	VERB
inlawrev-3110	559	17	the	the	DET
inlawrev-3110	559	18	entire	entire	ADJ
inlawrev-3110	559	19	interest	interest	NOUN
inlawrev-3110	559	20	in	in	ADP
inlawrev-3110	559	21	an	an	DET
inlawrev-3110	559	22	unincorporated	unincorporated	ADJ
inlawrev-3110	559	23	trade	trade	NOUN
inlawrev-3110	559	24	or	or	CCONJ
inlawrev-3110	559	25	business	business	NOUN
inlawrev-3110	559	26	,	,	PUNCT
inlawrev-3110	559	27	or	or	CCONJ
inlawrev-3110	559	28	(	(	PUNCT
inlawrev-3110	559	29	b	b	NOUN
inlawrev-3110	559	30	)	)	PUNCT
inlawrev-3110	559	31	in	in	ADP
inlawrev-3110	559	32	the	the	DET
inlawrev-3110	559	33	case	case	NOUN
inlawrev-3110	559	34	ofa	ofa	PROPN
inlawrev-3110	559	35	partnership	partnership	NOUN
inlawrev-3110	559	36	,	,	PUNCT
inlawrev-3110	559	37	is	be	AUX
inlawrev-3110	559	38	a	a	DET
inlawrev-3110	559	39	partner	partner	NOUN
inlawrev-3110	559	40	who	who	PRON
inlawrev-3110	559	41	owns	own	VERB
inlawrev-3110	559	42	more	more	ADJ
inlawrev-3110	559	43	than	than	ADP
inlawrev-3110	559	44	10	10	NUM
inlawrev-3110	559	45	percent	percent	NOUN
inlawrev-3110	559	46	ofeither	ofeither	ADV
inlawrev-3110	559	47	the	the	DET
inlawrev-3110	559	48	capital	capital	NOUN
inlawrev-3110	559	49	interest	interest	NOUN
inlawrev-3110	559	50	or	or	CCONJ
inlawrev-3110	559	51	the	the	DET
inlawrev-3110	559	52	profits	profit	NOUN
inlawrev-3110	559	53	interest	interest	NOUN
inlawrev-3110	559	54	in	in	ADP
inlawrev-3110	559	55	such	such	ADJ
inlawrev-3110	559	56	partnership	partnership	NOUN
inlawrev-3110	559	57	.	.	PUNCT
inlawrev-3110	560	1	to	to	ADP
inlawrev-3110	560	2	the	the	DET
inlawrev-3110	560	3	extent	extent	NOUN
inlawrev-3110	560	4	provided	provide	VERB
inlawrev-3110	560	5	in	in	ADP
inlawrev-3110	560	6	regulations	regulation	NOUN
inlawrev-3110	560	7	prescribed	prescribe	VERB
inlawrev-3110	560	8	by	by	ADP
inlawrev-3110	560	9	the	the	DET
inlawrev-3110	560	10	secretary	secretary	NOUN
inlawrev-3110	560	11	,	,	PUNCT
inlawrev-3110	560	12	such	such	ADJ
inlawrev-3110	560	13	term	term	NOUN
inlawrev-3110	560	14	also	also	ADV
inlawrev-3110	560	15	means	mean	VERB
inlawrev-3110	560	16	an	an	DET
inlawrev-3110	560	17	individual	individual	NOUN
inlawrev-3110	560	18	who	who	PRON
inlawrev-3110	560	19	has	have	AUX
inlawrev-3110	560	20	been	be	AUX
inlawrev-3110	560	21	an	an	DET
inlawrev-3110	560	22	owner	owner	NOUN
inlawrev-3110	560	23	-	-	PUNCT
inlawrev-3110	560	24	employee	employee	NOUN
inlawrev-3110	560	25	within	within	ADP
inlawrev-3110	560	26	the	the	DET
inlawrev-3110	560	27	meaning	mean	VERB
inlawrev-3110	560	28	ofthe	ofthe	NOUN
inlawrev-3110	560	29	preceding	precede	VERB
inlawrev-3110	560	30	sentence	sentence	NOUN
inlawrev-3110	560	31	.	.	PUNCT
inlawrev-3110	561	1	121	121	NUM
inlawrev-3110	561	2	.	.	PUNCT
inlawrev-3110	561	3	see	see	VERB
inlawrev-3110	561	4	i.r.c	i.r.c	NOUN
inlawrev-3110	561	5	.	.	PUNCT
inlawrev-3110	562	1	§	§	PROPN
inlawrev-3110	562	2	401(d	401(d	PROPN
inlawrev-3110	562	3	)	)	PUNCT
inlawrev-3110	562	4	.	.	PUNCT
inlawrev-3110	563	1	this	this	DET
inlawrev-3110	563	2	section	section	NOUN
inlawrev-3110	563	3	provides	provide	VERB
inlawrev-3110	563	4	in	in	ADP
inlawrev-3110	563	5	effect	effect	NOUN
inlawrev-3110	563	6	that	that	SCONJ
inlawrev-3110	563	7	two	two	NUM
inlawrev-3110	563	8	or	or	CCONJ
inlawrev-3110	563	9	more	more	ADJ
inlawrev-3110	563	10	businesses	business	NOUN
inlawrev-3110	563	11	controlled	control	VERB
inlawrev-3110	563	12	by	by	ADP
inlawrev-3110	563	13	such	such	ADJ
inlawrev-3110	563	14	38	38	NUM
inlawrev-3110	563	15	indiana	indiana	NOUN
inlawrev-3110	563	16	law	law	NOUN
inlawrev-3110	563	17	review	review	NOUN
inlawrev-3110	564	1	[	[	X
inlawrev-3110	564	2	vol	vol	NOUN
inlawrev-3110	564	3	.	.	PUNCT
inlawrev-3110	565	1	28:2	28:2	NUM
inlawrev-3110	565	2	1	1	NUM
inlawrev-3110	565	3	the	the	DET
inlawrev-3110	565	4	degree	degree	NOUN
inlawrev-3110	565	5	to	to	PART
inlawrev-3110	565	6	which	which	PRON
inlawrev-3110	565	7	a	a	DET
inlawrev-3110	565	8	plan	plan	NOUN
inlawrev-3110	565	9	could	could	AUX
inlawrev-3110	565	10	benefit	benefit	VERB
inlawrev-3110	565	11	an	an	DET
inlawrev-3110	565	12	"	"	PUNCT
inlawrev-3110	565	13	owner	owner	NOUN
inlawrev-3110	565	14	-	-	PUNCT
inlawrev-3110	565	15	employee	employee	NOUN
inlawrev-3110	565	16	.	.	PUNCT
inlawrev-3110	565	17	"	"	PUNCT
inlawrev-3110	566	1	122	122	NUM
inlawrev-3110	566	2	when	when	SCONJ
inlawrev-3110	566	3	the	the	DET
inlawrev-3110	566	4	tax	tax	NOUN
inlawrev-3110	566	5	equity	equity	NOUN
inlawrev-3110	566	6	and	and	CCONJ
inlawrev-3110	566	7	fiscal	fiscal	ADJ
inlawrev-3110	566	8	responsibility	responsibility	NOUN
inlawrev-3110	566	9	act	act	NOUN
inlawrev-3110	566	10	of	of	ADP
inlawrev-3110	566	11	1982	1982	NUM
inlawrev-3110	566	12	123	123	NUM
inlawrev-3110	566	13	established	establish	VERB
inlawrev-3110	566	14	parity	parity	NOUN
inlawrev-3110	566	15	between	between	ADP
inlawrev-3110	566	16	plans	plan	NOUN
inlawrev-3110	566	17	for	for	ADP
inlawrev-3110	566	18	the	the	DET
inlawrev-3110	566	19	self	self	NOUN
inlawrev-3110	566	20	-	-	PUNCT
inlawrev-3110	566	21	employed	employ	VERB
inlawrev-3110	566	22	and	and	CCONJ
inlawrev-3110	566	23	other	other	ADJ
inlawrev-3110	566	24	plans	plan	NOUN
inlawrev-3110	566	25	,	,	PUNCT
inlawrev-3110	566	26	it	it	PRON
inlawrev-3110	566	27	also	also	ADV
inlawrev-3110	566	28	established	establish	VERB
inlawrev-3110	566	29	"	"	PUNCT
inlawrev-3110	566	30	top	top	ADJ
inlawrev-3110	566	31	-	-	PUNCT
inlawrev-3110	566	32	heavy	heavy	ADJ
inlawrev-3110	566	33	"	"	PUNCT
inlawrev-3110	566	34	rules	rule	NOUN
inlawrev-3110	566	35	,	,	PUNCT
inlawrev-3110	566	36	124	124	NUM
inlawrev-3110	566	37	which	which	PRON
inlawrev-3110	566	38	limited	limit	VERB
inlawrev-3110	566	39	benefits	benefit	NOUN
inlawrev-3110	566	40	for	for	ADP
inlawrev-3110	566	41	highly	highly	ADV
inlawrev-3110	566	42	compensated	compensate	VERB
inlawrev-3110	566	43	employees	employee	NOUN
inlawrev-3110	566	44	and	and	CCONJ
inlawrev-3110	566	45	therefore	therefore	ADV
inlawrev-3110	566	46	eliminated	eliminate	VERB
inlawrev-3110	566	47	the	the	DET
inlawrev-3110	566	48	necessity	necessity	NOUN
inlawrev-3110	566	49	ofmany	ofmany	NOUN
inlawrev-3110	566	50	of	of	ADP
inlawrev-3110	566	51	the	the	DET
inlawrev-3110	566	52	rules	rule	NOUN
inlawrev-3110	566	53	that	that	PRON
inlawrev-3110	566	54	had	have	AUX
inlawrev-3110	566	55	applied	apply	VERB
inlawrev-3110	566	56	to	to	ADP
inlawrev-3110	566	57	"	"	PUNCT
inlawrev-3110	566	58	owner	owner	NOUN
inlawrev-3110	566	59	-	-	PUNCT
inlawrev-3110	566	60	employees	employee	NOUN
inlawrev-3110	566	61	.	.	PUNCT
inlawrev-3110	566	62	"	"	PUNCT
inlawrev-3110	567	1	125	125	NUM
inlawrev-3110	567	2	what	what	PRON
inlawrev-3110	567	3	is	be	AUX
inlawrev-3110	567	4	significant	significant	ADJ
inlawrev-3110	567	5	is	be	AUX
inlawrev-3110	567	6	that	that	SCONJ
inlawrev-3110	567	7	only	only	ADV
inlawrev-3110	567	8	partners	partner	NOUN
inlawrev-3110	567	9	with	with	ADP
inlawrev-3110	567	10	an	an	DET
inlawrev-3110	567	11	ownership	ownership	NOUN
inlawrev-3110	567	12	interest	interest	NOUN
inlawrev-3110	567	13	of	of	ADP
inlawrev-3110	567	14	more	more	ADJ
inlawrev-3110	567	15	than	than	ADP
inlawrev-3110	567	16	ten	ten	NUM
inlawrev-3110	567	17	percent	percent	NOUN
inlawrev-3110	567	18	are	be	AUX
inlawrev-3110	567	19	"	"	PUNCT
inlawrev-3110	567	20	bad	bad	ADJ
inlawrev-3110	567	21	guys	guy	NOUN
inlawrev-3110	567	22	,	,	PUNCT
inlawrev-3110	567	23	"	"	PUNCT
inlawrev-3110	567	24	people	people	NOUN
inlawrev-3110	567	25	who	who	PRON
inlawrev-3110	567	26	can	can	AUX
inlawrev-3110	567	27	not	not	PART
inlawrev-3110	567	28	receive	receive	VERB
inlawrev-3110	567	29	the	the	DET
inlawrev-3110	567	30	benefit	benefit	NOUN
inlawrev-3110	567	31	of	of	ADP
inlawrev-3110	567	32	discriminatory	discriminatory	ADJ
inlawrev-3110	567	33	practices	practice	NOUN
inlawrev-3110	567	34	.	.	PUNCT
inlawrev-3110	568	1	partners	partner	NOUN
inlawrev-3110	568	2	with	with	ADP
inlawrev-3110	568	3	less	less	ADJ
inlawrev-3110	568	4	than	than	ADP
inlawrev-3110	568	5	a	a	DET
inlawrev-3110	568	6	ten	ten	NUM
inlawrev-3110	568	7	percent	percent	NOUN
inlawrev-3110	568	8	interest	interest	NOUN
inlawrev-3110	568	9	are	be	AUX
inlawrev-3110	568	10	classified	classify	VERB
inlawrev-3110	568	11	the	the	DET
inlawrev-3110	568	12	same	same	ADJ
inlawrev-3110	568	13	as	as	ADP
inlawrev-3110	568	14	other	other	ADJ
inlawrev-3110	568	15	employees	employee	NOUN
inlawrev-3110	568	16	for	for	ADP
inlawrev-3110	568	17	at	at	ADV
inlawrev-3110	568	18	least	least	ADJ
inlawrev-3110	568	19	some	some	PRON
inlawrev-3110	568	20	purposes	purpose	NOUN
inlawrev-3110	568	21	,	,	PUNCT
inlawrev-3110	568	22	while	while	SCONJ
inlawrev-3110	568	23	some	some	DET
inlawrev-3110	568	24	restrictions	restriction	NOUN
inlawrev-3110	568	25	apply	apply	VERB
inlawrev-3110	568	26	to	to	ADP
inlawrev-3110	568	27	all	all	DET
inlawrev-3110	568	28	self	self	NOUN
inlawrev-3110	568	29	-	-	PUNCT
inlawrev-3110	568	30	employed	employ	VERB
inlawrev-3110	568	31	persons	person	NOUN
inlawrev-3110	568	32	.	.	PUNCT
inlawrev-3110	569	1	126	126	NUM
inlawrev-3110	569	2	further	far	ADV
inlawrev-3110	569	3	,	,	PUNCT
inlawrev-3110	569	4	"	"	PUNCT
inlawrev-3110	569	5	a	a	DET
inlawrev-3110	569	6	partnership	partnership	NOUN
inlawrev-3110	569	7	shall	shall	AUX
inlawrev-3110	569	8	be	be	AUX
inlawrev-3110	569	9	treated	treat	VERB
inlawrev-3110	569	10	as	as	ADP
inlawrev-3110	569	11	the	the	DET
inlawrev-3110	569	12	employer	employer	NOUN
inlawrev-3110	569	13	of	of	ADP
inlawrev-3110	569	14	its	its	PRON
inlawrev-3110	569	15	partners	partner	NOUN
inlawrev-3110	569	16	who	who	PRON
inlawrev-3110	569	17	are	be	AUX
inlawrev-3110	569	18	self	self	NOUN
inlawrev-3110	569	19	-	-	PUNCT
inlawrev-3110	569	20	employed	employ	VERB
inlawrev-3110	569	21	individuals	individual	NOUN
inlawrev-3110	569	22	.	.	PUNCT
inlawrev-3110	569	23	"	"	PUNCT
inlawrev-3110	570	1	127	127	NUM
inlawrev-3110	570	2	in	in	ADP
inlawrev-3110	570	3	hearings	hearing	NOUN
inlawrev-3110	570	4	on	on	ADP
inlawrev-3110	570	5	the	the	DET
inlawrev-3110	570	6	self	self	NOUN
inlawrev-3110	570	7	-	-	PUNCT
inlawrev-3110	570	8	employed	employ	VERB
inlawrev-3110	570	9	individuals	individual	NOUN
inlawrev-3110	570	10	tax	tax	PROPN
inlawrev-3110	570	11	retirement	retirement	PROPN
inlawrev-3110	570	12	act	act	NOUN
inlawrev-3110	570	13	of	of	ADP
inlawrev-3110	570	14	1962	1962	NUM
inlawrev-3110	570	15	,	,	PUNCT
inlawrev-3110	570	16	senator	senator	PROPN
inlawrev-3110	570	17	long	long	ADV
inlawrev-3110	570	18	stated	state	VERB
inlawrev-3110	570	19	directly	directly	ADV
inlawrev-3110	570	20	that	that	SCONJ
inlawrev-3110	570	21	one	one	PRON
inlawrev-3110	570	22	can	can	AUX
inlawrev-3110	570	23	be	be	AUX
inlawrev-3110	570	24	both	both	DET
inlawrev-3110	570	25	employer	employer	NOUN
inlawrev-3110	570	26	and	and	CCONJ
inlawrev-3110	570	27	employee	employee	NOUN
inlawrev-3110	570	28	at	at	ADP
inlawrev-3110	570	29	the	the	DET
inlawrev-3110	570	30	same	same	ADJ
inlawrev-3110	570	31	time	time	NOUN
inlawrev-3110	570	32	:	:	PUNCT
inlawrev-3110	570	33	when	when	SCONJ
inlawrev-3110	570	34	a	a	DET
inlawrev-3110	570	35	person	person	NOUN
inlawrev-3110	570	36	is	be	AUX
inlawrev-3110	570	37	both	both	CCONJ
inlawrev-3110	570	38	the	the	DET
inlawrev-3110	570	39	employer	employer	NOUN
inlawrev-3110	570	40	and	and	CCONJ
inlawrev-3110	570	41	the	the	DET
inlawrev-3110	570	42	employee	employee	NOUN
inlawrev-3110	570	43	,	,	PUNCT
inlawrev-3110	570	44	it	it	PRON
inlawrev-3110	570	45	is	be	AUX
inlawrev-3110	570	46	fair	fair	ADJ
inlawrev-3110	570	47	to	to	PART
inlawrev-3110	570	48	say	say	VERB
inlawrev-3110	570	49	that	that	SCONJ
inlawrev-3110	570	50	half	half	NOUN
inlawrev-3110	570	51	of	of	ADP
inlawrev-3110	570	52	the	the	DET
inlawrev-3110	570	53	income	income	NOUN
inlawrev-3110	570	54	which	which	PRON
inlawrev-3110	570	55	could	could	AUX
inlawrev-3110	570	56	be	be	AUX
inlawrev-3110	570	57	attributable	attributable	ADJ
inlawrev-3110	570	58	to	to	ADP
inlawrev-3110	570	59	the	the	DET
inlawrev-3110	570	60	employer	employer	NOUN
inlawrev-3110	570	61	should	should	AUX
inlawrev-3110	570	62	not	not	PART
inlawrev-3110	570	63	be	be	AUX
inlawrev-3110	570	64	taxed	tax	VERB
inlawrev-3110	570	65	at	at	ADP
inlawrev-3110	570	66	that	that	DET
inlawrev-3110	570	67	time	time	NOUN
inlawrev-3110	570	68	,	,	PUNCT
inlawrev-3110	570	69	because	because	SCONJ
inlawrev-3110	570	70	every	every	DET
inlawrev-3110	570	71	retirement	retirement	NOUN
inlawrev-3110	570	72	program	program	NOUN
inlawrev-3110	570	73	that	that	PRON
inlawrev-3110	570	74	we	we	PRON
inlawrev-3110	570	75	set	set	VERB
inlawrev-3110	570	76	up	up	ADP
inlawrev-3110	570	77	for	for	ADP
inlawrev-3110	570	78	our	our	PRON
inlawrev-3110	570	79	own	own	ADJ
inlawrev-3110	570	80	employees	employee	NOUN
inlawrev-3110	570	81	and	and	CCONJ
inlawrev-3110	570	82	every	every	DET
inlawrev-3110	570	83	retirement	retirement	NOUN
inlawrev-3110	570	84	program	program	NOUN
inlawrev-3110	570	85	that	that	PRON
inlawrev-3110	570	86	we	we	PRON
inlawrev-3110	570	87	vote	vote	VERB
inlawrev-3110	570	88	for	for	ADP
inlawrev-3110	570	89	the	the	DET
inlawrev-3110	570	90	general	general	ADJ
inlawrev-3110	570	91	public	public	NOUN
inlawrev-3110	570	92	maintains	maintain	VERB
inlawrev-3110	570	93	that	that	DET
inlawrev-3110	570	94	principle	principle	NOUN
inlawrev-3110	570	95	.	.	PUNCT
inlawrev-3110	571	1	128	128	NUM
inlawrev-3110	571	2	senator	senator	NOUN
inlawrev-3110	571	3	long	long	ADV
inlawrev-3110	571	4	attempted	attempt	VERB
inlawrev-3110	571	5	to	to	PART
inlawrev-3110	571	6	analogize	analogize	VERB
inlawrev-3110	571	7	the	the	DET
inlawrev-3110	571	8	proposed	propose	VERB
inlawrev-3110	571	9	act	act	NOUN
inlawrev-3110	571	10	to	to	ADP
inlawrev-3110	571	11	the	the	DET
inlawrev-3110	571	12	treatment	treatment	NOUN
inlawrev-3110	571	13	of	of	ADP
inlawrev-3110	571	14	partners	partner	NOUN
inlawrev-3110	571	15	under	under	ADP
inlawrev-3110	571	16	social	social	ADJ
inlawrev-3110	571	17	security	security	NOUN
inlawrev-3110	571	18	where	where	SCONJ
inlawrev-3110	571	19	,	,	PUNCT
inlawrev-3110	571	20	at	at	ADP
inlawrev-3110	571	21	that	that	DET
inlawrev-3110	571	22	time	time	NOUN
inlawrev-3110	571	23	,	,	PUNCT
inlawrev-3110	571	24	self	self	NOUN
inlawrev-3110	571	25	-	-	PUNCT
inlawrev-3110	571	26	employed	employ	VERB
inlawrev-3110	571	27	individuals	individual	NOUN
inlawrev-3110	571	28	were	be	AUX
inlawrev-3110	571	29	not	not	PART
inlawrev-3110	571	30	covered	cover	VERB
inlawrev-3110	571	31	by	by	ADP
inlawrev-3110	571	32	social	social	ADJ
inlawrev-3110	571	33	security	security	NOUN
inlawrev-3110	571	34	.	.	PUNCT
inlawrev-3110	572	1	129	129	NUM
inlawrev-3110	572	2	however	however	ADV
inlawrev-3110	572	3	,	,	PUNCT
inlawrev-3110	572	4	one	one	PRON
inlawrev-3110	572	5	must	must	AUX
inlawrev-3110	572	6	also	also	ADV
inlawrev-3110	572	7	allow	allow	VERB
inlawrev-3110	572	8	for	for	ADP
inlawrev-3110	572	9	the	the	DET
inlawrev-3110	572	10	possibility	possibility	NOUN
inlawrev-3110	572	11	that	that	SCONJ
inlawrev-3110	572	12	,	,	PUNCT
inlawrev-3110	572	13	as	as	ADP
inlawrev-3110	572	14	an	an	DET
inlawrev-3110	572	15	oral	oral	ADJ
inlawrev-3110	572	16	statement	statement	NOUN
inlawrev-3110	572	17	,	,	PUNCT
inlawrev-3110	572	18	the	the	DET
inlawrev-3110	572	19	choice	choice	NOUN
inlawrev-3110	572	20	ofwords	ofword	NOUN
inlawrev-3110	572	21	may	may	AUX
inlawrev-3110	572	22	not	not	PART
inlawrev-3110	572	23	have	have	AUX
inlawrev-3110	572	24	been	be	AUX
inlawrev-3110	572	25	made	make	VERB
inlawrev-3110	572	26	with	with	ADP
inlawrev-3110	572	27	the	the	DET
inlawrev-3110	572	28	same	same	ADJ
inlawrev-3110	572	29	precision	precision	NOUN
inlawrev-3110	572	30	that	that	PRON
inlawrev-3110	572	31	might	might	AUX
inlawrev-3110	572	32	have	have	AUX
inlawrev-3110	572	33	been	be	AUX
inlawrev-3110	572	34	made	make	VERB
inlawrev-3110	572	35	with	with	ADP
inlawrev-3110	572	36	a	a	DET
inlawrev-3110	572	37	written	write	VERB
inlawrev-3110	572	38	statement	statement	NOUN
inlawrev-3110	572	39	.	.	PUNCT
inlawrev-3110	573	1	prepared	prepared	ADJ
inlawrev-3110	573	2	statements	statement	NOUN
inlawrev-3110	573	3	by	by	ADP
inlawrev-3110	573	4	witnesses	witness	NOUN
inlawrev-3110	573	5	indicated	indicate	VERB
inlawrev-3110	573	6	the	the	DET
inlawrev-3110	573	7	viewpoint	viewpoint	NOUN
inlawrev-3110	573	8	that	that	SCONJ
inlawrev-3110	573	9	becoming	become	VERB
inlawrev-3110	573	10	a	a	DET
inlawrev-3110	573	11	partner	partner	NOUN
inlawrev-3110	573	12	of	of	ADP
inlawrev-3110	573	13	a	a	DET
inlawrev-3110	573	14	professional	professional	ADJ
inlawrev-3110	573	15	partnership	partnership	NOUN
inlawrev-3110	573	16	meant	mean	VERB
inlawrev-3110	573	17	forfeiting	forfeit	VERB
inlawrev-3110	573	18	employee	employee	NOUN
inlawrev-3110	573	19	status	status	NOUN
inlawrev-3110	573	20	in	in	ADP
inlawrev-3110	573	21	terms	term	NOUN
inlawrev-3110	573	22	of	of	ADP
inlawrev-3110	573	23	rights	right	NOUN
inlawrev-3110	573	24	to	to	ADP
inlawrev-3110	573	25	pension	pension	NOUN
inlawrev-3110	573	26	contributions	contribution	NOUN
inlawrev-3110	573	27	and	and	CCONJ
inlawrev-3110	573	28	that	that	PRON
inlawrev-3110	573	29	fairness	fairness	NOUN
inlawrev-3110	573	30	dictates	dictate	VERB
inlawrev-3110	573	31	that	that	SCONJ
inlawrev-3110	573	32	this	this	DET
inlawrev-3110	573	33	result	result	NOUN
inlawrev-3110	573	34	be	be	AUX
inlawrev-3110	573	35	reversed	reverse	VERB
inlawrev-3110	573	36	.	.	PUNCT
inlawrev-3110	574	1	130	130	NUM
inlawrev-3110	574	2	with	with	ADP
inlawrev-3110	574	3	regard	regard	NOUN
inlawrev-3110	574	4	to	to	ADP
inlawrev-3110	574	5	non	non	ADJ
inlawrev-3110	574	6	-	-	ADJ
inlawrev-3110	574	7	pension	pension	ADJ
inlawrev-3110	574	8	benefits	benefit	NOUN
inlawrev-3110	574	9	covered	cover	VERB
inlawrev-3110	574	10	by	by	ADP
inlawrev-3110	574	11	erisa	erisa	NOUN
inlawrev-3110	574	12	,	,	PUNCT
inlawrev-3110	574	13	regulations	regulation	NOUN
inlawrev-3110	574	14	issued	issue	VERB
inlawrev-3110	574	15	by	by	ADP
inlawrev-3110	574	16	the	the	DET
inlawrev-3110	574	17	department	department	PROPN
inlawrev-3110	574	18	oflabor	oflabor	PROPN
inlawrev-3110	574	19	unequivocally	unequivocally	ADV
inlawrev-3110	574	20	state	state	VERB
inlawrev-3110	574	21	that	that	SCONJ
inlawrev-3110	574	22	a	a	DET
inlawrev-3110	574	23	partner	partner	NOUN
inlawrev-3110	574	24	is	be	AUX
inlawrev-3110	574	25	not	not	PART
inlawrev-3110	574	26	an	an	DET
inlawrev-3110	574	27	employee	employee	NOUN
inlawrev-3110	574	28	:	:	PUNCT
inlawrev-3110	574	29	"	"	PUNCT
inlawrev-3110	574	30	a	a	DET
inlawrev-3110	574	31	partner	partner	NOUN
inlawrev-3110	574	32	in	in	ADP
inlawrev-3110	574	33	a	a	DET
inlawrev-3110	574	34	partner	partner	NOUN
inlawrev-3110	574	35	must	must	AUX
inlawrev-3110	574	36	be	be	AUX
inlawrev-3110	574	37	aggregated	aggregate	VERB
inlawrev-3110	574	38	,	,	PUNCT
inlawrev-3110	574	39	and	and	CCONJ
inlawrev-3110	574	40	only	only	ADV
inlawrev-3110	574	41	a	a	DET
inlawrev-3110	574	42	partner	partner	NOUN
inlawrev-3110	574	43	's	's	PART
inlawrev-3110	574	44	earnings	earning	NOUN
inlawrev-3110	574	45	from	from	ADP
inlawrev-3110	574	46	self	self	NOUN
inlawrev-3110	574	47	-	-	PUNCT
inlawrev-3110	574	48	employment	employment	NOUN
inlawrev-3110	574	49	ofthe	ofthe	NOUN
inlawrev-3110	574	50	trade	trade	NOUN
inlawrev-3110	574	51	or	or	CCONJ
inlawrev-3110	574	52	business	business	NOUN
inlawrev-3110	574	53	ofthe	ofthe	NOUN
inlawrev-3110	574	54	plan	plan	NOUN
inlawrev-3110	574	55	can	can	AUX
inlawrev-3110	574	56	be	be	AUX
inlawrev-3110	574	57	used	use	VERB
inlawrev-3110	574	58	to	to	PART
inlawrev-3110	574	59	determine	determine	VERB
inlawrev-3110	574	60	the	the	DET
inlawrev-3110	574	61	owner	owner	NOUN
inlawrev-3110	574	62	's	's	PART
inlawrev-3110	574	63	share	share	NOUN
inlawrev-3110	574	64	ofcontributions	ofcontribution	NOUN
inlawrev-3110	574	65	to	to	ADP
inlawrev-3110	574	66	the	the	DET
inlawrev-3110	574	67	plan	plan	NOUN
inlawrev-3110	574	68	.	.	PUNCT
inlawrev-3110	575	1	i	i	PRON
inlawrev-3110	575	2	d.	d.	PROPN
inlawrev-3110	575	3	122	122	NUM
inlawrev-3110	575	4	.	.	PUNCT
inlawrev-3110	576	1	i.r.c	i.r.c	PROPN
inlawrev-3110	576	2	.	.	PUNCT
inlawrev-3110	577	1	§	§	PROPN
inlawrev-3110	577	2	401(d	401(d	PROPN
inlawrev-3110	577	3	)	)	PUNCT
inlawrev-3110	577	4	(	(	PUNCT
inlawrev-3110	577	5	west	west	NOUN
inlawrev-3110	577	6	supp	supp	PROPN
inlawrev-3110	577	7	.	.	PUNCT
inlawrev-3110	578	1	1961	1961	NUM
inlawrev-3110	578	2	)	)	PUNCT
inlawrev-3110	578	3	.	.	PUNCT
inlawrev-3110	579	1	123	123	NUM
inlawrev-3110	579	2	.	.	PUNCT
inlawrev-3110	580	1	pub	pub	NOUN
inlawrev-3110	580	2	.	.	PUNCT
inlawrev-3110	581	1	l.	l.	PROPN
inlawrev-3110	581	2	no	no	INTJ
inlawrev-3110	581	3	.	.	PROPN
inlawrev-3110	582	1	97	97	NUM
inlawrev-3110	582	2	-	-	SYM
inlawrev-3110	582	3	248	248	NUM
inlawrev-3110	582	4	,	,	PUNCT
inlawrev-3110	582	5	96	96	NUM
inlawrev-3110	582	6	stat	stat	NOUN
inlawrev-3110	582	7	.	.	PUNCT
inlawrev-3110	583	1	324	324	NUM
inlawrev-3110	583	2	(	(	PUNCT
inlawrev-3110	583	3	1982	1982	NUM
inlawrev-3110	583	4	)	)	PUNCT
inlawrev-3110	583	5	.	.	PUNCT
inlawrev-3110	584	1	124	124	NUM
inlawrev-3110	584	2	.	.	PUNCT
inlawrev-3110	584	3	i.r.c	i.r.c	NOUN
inlawrev-3110	584	4	.	.	PUNCT
inlawrev-3110	585	1	§	§	PROPN
inlawrev-3110	585	2	416	416	NUM
inlawrev-3110	585	3	(	(	PUNCT
inlawrev-3110	585	4	1988	1988	NUM
inlawrev-3110	585	5	&	&	CCONJ
inlawrev-3110	585	6	west	west	PROPN
inlawrev-3110	585	7	supp	supp	PROPN
inlawrev-3110	585	8	.	.	PUNCT
inlawrev-3110	585	9	1993	1993	NUM
inlawrev-3110	585	10	)	)	PUNCT
inlawrev-3110	585	11	.	.	PUNCT
inlawrev-3110	586	1	125	125	NUM
inlawrev-3110	586	2	.	.	PUNCT
inlawrev-3110	586	3	employee	employee	NOUN
inlawrev-3110	586	4	benefit	benefit	PROPN
inlawrev-3110	586	5	research	research	PROPN
inlawrev-3110	586	6	institute	institute	PROPN
inlawrev-3110	586	7	,	,	PUNCT
inlawrev-3110	586	8	supra	supra	PROPN
inlawrev-3110	586	9	note	note	VERB
inlawrev-3110	586	10	1	1	NUM
inlawrev-3110	586	11	1	1	NUM
inlawrev-3110	586	12	8	8	NUM
inlawrev-3110	586	13	,	,	PUNCT
inlawrev-3110	586	14	at	at	ADP
inlawrev-3110	586	15	1	1	NUM
inlawrev-3110	586	16	14	14	NUM
inlawrev-3110	586	17	.	.	PUNCT
inlawrev-3110	587	1	126	126	NUM
inlawrev-3110	587	2	.	.	PUNCT
inlawrev-3110	588	1	h.r	h.r	PROPN
inlawrev-3110	588	2	.	.	PROPN
inlawrev-3110	588	3	rep	rep	PROPN
inlawrev-3110	588	4	.	.	PROPN
inlawrev-3110	588	5	no	no	PROPN
inlawrev-3110	588	6	.	.	NOUN
inlawrev-3110	588	7	378	378	NUM
inlawrev-3110	588	8	,	,	PUNCT
inlawrev-3110	588	9	87th	87th	ADJ
inlawrev-3110	588	10	cong	cong	NOUN
inlawrev-3110	588	11	.	.	PUNCT
inlawrev-3110	588	12	,	,	PUNCT
inlawrev-3110	588	13	1st	1st	ADJ
inlawrev-3110	588	14	sess	sess	NOUN
inlawrev-3110	588	15	.	.	PUNCT
inlawrev-3110	589	1	6	6	NUM
inlawrev-3110	589	2	(	(	PUNCT
inlawrev-3110	589	3	1961	1961	NUM
inlawrev-3110	589	4	)	)	PUNCT
inlawrev-3110	589	5	.	.	PUNCT
inlawrev-3110	590	1	1	1	NUM
inlawrev-3110	590	2	27	27	NUM
inlawrev-3110	590	3	.	.	PUNCT
inlawrev-3110	591	1	i	i	PRON
inlawrev-3110	591	2	d.	d.	PROPN
inlawrev-3110	591	3	at	at	ADP
inlawrev-3110	591	4	20	20	NUM
inlawrev-3110	591	5	.	.	PUNCT
inlawrev-3110	592	1	language	language	NOUN
inlawrev-3110	592	2	ofidentical	ofidentical	ADJ
inlawrev-3110	592	3	import	import	NOUN
inlawrev-3110	592	4	is	be	AUX
inlawrev-3110	592	5	found	find	VERB
inlawrev-3110	592	6	at	at	ADP
inlawrev-3110	592	7	s.	s.	PROPN
inlawrev-3110	592	8	rep	rep	PROPN
inlawrev-3110	592	9	.	.	PROPN
inlawrev-3110	592	10	no	no	PROPN
inlawrev-3110	592	11	.	.	NOUN
inlawrev-3110	592	12	992	992	NUM
inlawrev-3110	592	13	,	,	PUNCT
inlawrev-3110	592	14	87th	87th	ADJ
inlawrev-3110	592	15	cong	cong	NOUN
inlawrev-3110	592	16	.	.	PROPN
inlawrev-3110	593	1	,	,	PUNCT
inlawrev-3110	593	2	1	1	NUM
inlawrev-3110	593	3	st	st	PROPN
inlawrev-3110	593	4	sess	sess	NOUN
inlawrev-3110	593	5	.	.	PUNCT
inlawrev-3110	594	1	3	3	NUM
inlawrev-3110	594	2	1	1	NUM
inlawrev-3110	594	3	(	(	PUNCT
inlawrev-3110	594	4	1	1	NUM
inlawrev-3110	594	5	96	96	NUM
inlawrev-3110	594	6	1	1	NUM
inlawrev-3110	594	7	)	)	PUNCT
inlawrev-3110	594	8	,	,	PUNCT
inlawrev-3110	594	9	reprinted	reprint	VERB
inlawrev-3110	594	10	in	in	ADP
inlawrev-3110	594	11	1962	1962	NUM
inlawrev-3110	594	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3110	594	13	.	.	PUNCT
inlawrev-3110	594	14	2964	2964	NUM
inlawrev-3110	594	15	.	.	PUNCT
inlawrev-3110	595	1	128	128	NUM
inlawrev-3110	595	2	.	.	PUNCT
inlawrev-3110	595	3	self	self	NOUN
inlawrev-3110	595	4	-	-	PUNCT
inlawrev-3110	595	5	employed	employ	VERB
inlawrev-3110	595	6	individuals'retirementact	individuals'retirementact	NOUN
inlawrev-3110	595	7	:	:	PUNCT
inlawrev-3110	595	8	hearings	hearing	NOUN
inlawrev-3110	595	9	on	on	ADP
inlawrev-3110	595	10	h.r	h.r	PROPN
inlawrev-3110	595	11	.	.	PROPN
inlawrev-3110	595	12	10	10	NUM
inlawrev-3110	595	13	before	before	ADP
inlawrev-3110	595	14	the	the	DET
inlawrev-3110	595	15	senate	senate	PROPN
inlawrev-3110	595	16	finance	finance	NOUN
inlawrev-3110	595	17	comm	comm	NOUN
inlawrev-3110	595	18	.	.	PUNCT
inlawrev-3110	595	19	,	,	PUNCT
inlawrev-3110	596	1	87th	87th	ADJ
inlawrev-3110	596	2	cong	cong	NOUN
inlawrev-3110	596	3	.	.	PUNCT
inlawrev-3110	596	4	,	,	PUNCT
inlawrev-3110	596	5	1st	1st	ADJ
inlawrev-3110	596	6	sess	sess	NOUN
inlawrev-3110	596	7	.	.	PUNCT
inlawrev-3110	597	1	20	20	NUM
inlawrev-3110	597	2	,	,	PUNCT
inlawrev-3110	597	3	44	44	NUM
inlawrev-3110	597	4	(	(	PUNCT
inlawrev-3110	597	5	1961	1961	NUM
inlawrev-3110	597	6	)	)	PUNCT
inlawrev-3110	597	7	(	(	PUNCT
inlawrev-3110	597	8	statement	statement	NOUN
inlawrev-3110	597	9	ofhonorable	ofhonorable	PROPN
inlawrev-3110	597	10	stanley	stanley	PROPN
inlawrev-3110	597	11	s.	s.	PROPN
inlawrev-3110	597	12	surrey	surrey	PROPN
inlawrev-3110	597	13	,	,	PUNCT
inlawrev-3110	597	14	assistant	assistant	PROPN
inlawrev-3110	597	15	secretary	secretary	PROPN
inlawrev-3110	597	16	ofthe	ofthe	PROPN
inlawrev-3110	597	17	treasury	treasury	PROPN
inlawrev-3110	597	18	)	)	PUNCT
inlawrev-3110	597	19	.	.	PUNCT
inlawrev-3110	598	1	129	129	NUM
inlawrev-3110	598	2	.	.	PUNCT
inlawrev-3110	599	1	i	i	PRON
inlawrev-3110	599	2	d.	d.	PROPN
inlawrev-3110	599	3	1	1	NUM
inlawrev-3110	599	4	30	30	NUM
inlawrev-3110	599	5	.	.	PUNCT
inlawrev-3110	600	1	self	self	NOUN
inlawrev-3110	600	2	-	-	PUNCT
inlawrev-3110	600	3	employed	employ	VERB
inlawrev-3110	600	4	individuals	individual	NOUN
inlawrev-3110	600	5	'	'	PART
inlawrev-3110	600	6	retirement	retirement	NOUN
inlawrev-3110	600	7	act	act	NOUN
inlawrev-3110	600	8	of	of	ADP
inlawrev-3110	600	9	1	1	NUM
inlawrev-3110	600	10	959	959	NUM
inlawrev-3110	600	11	:	:	PUNCT
inlawrev-3110	600	12	hearings	hearing	NOUN
inlawrev-3110	600	13	on	on	ADP
inlawrev-3110	600	14	h.r	h.r	PROPN
inlawrev-3110	600	15	.	.	PROPN
inlawrev-3110	600	16	1	1	NUM
inlawrev-3110	600	17	before	before	ADP
inlawrev-3110	600	18	the	the	DET
inlawrev-3110	600	19	comm	comm	NOUN
inlawrev-3110	600	20	.	.	PUNCT
inlawrev-3110	601	1	on	on	ADP
inlawrev-3110	601	2	finance	finance	NOUN
inlawrev-3110	601	3	,	,	PUNCT
inlawrev-3110	601	4	86th	86th	ADJ
inlawrev-3110	601	5	cong	cong	NOUN
inlawrev-3110	601	6	.	.	PUNCT
inlawrev-3110	601	7	,	,	PUNCT
inlawrev-3110	601	8	1st	1st	ADJ
inlawrev-3110	601	9	sess	sess	NOUN
inlawrev-3110	601	10	.	.	PUNCT
inlawrev-3110	602	1	296	296	NUM
inlawrev-3110	602	2	-	-	SYM
inlawrev-3110	602	3	98	98	NUM
inlawrev-3110	602	4	(	(	PUNCT
inlawrev-3110	602	5	1959	1959	NUM
inlawrev-3110	602	6	)	)	PUNCT
inlawrev-3110	602	7	(	(	PUNCT
inlawrev-3110	602	8	statement	statement	NOUN
inlawrev-3110	602	9	of	of	ADP
inlawrev-3110	602	10	j.	j.	PROPN
inlawrev-3110	602	11	milton	milton	PROPN
inlawrev-3110	602	12	edelstein	edelstein	PROPN
inlawrev-3110	602	13	,	,	PUNCT
inlawrev-3110	602	14	chair	chair	NOUN
inlawrev-3110	602	15	ofthe	ofthe	PROPN
inlawrev-3110	602	16	legislative	legislative	ADJ
inlawrev-3110	602	17	committee	committee	NOUN
inlawrev-3110	602	18	of	of	ADP
inlawrev-3110	602	19	the	the	DET
inlawrev-3110	602	20	association	association	NOUN
inlawrev-3110	602	21	of	of	ADP
inlawrev-3110	602	22	advanced	advanced	ADJ
inlawrev-3110	602	23	underwriters	underwriter	NOUN
inlawrev-3110	602	24	)	)	PUNCT
inlawrev-3110	602	25	;	;	PUNCT
inlawrev-3110	602	26	i	i	PRON
inlawrev-3110	602	27	d.	d.	PROPN
inlawrev-3110	602	28	at	at	ADP
inlawrev-3110	602	29	325	325	NUM
inlawrev-3110	602	30	-	-	SYM
inlawrev-3110	602	31	333	333	NUM
inlawrev-3110	602	32	(	(	PUNCT
inlawrev-3110	602	33	statement	statement	NOUN
inlawrev-3110	602	34	of	of	ADP
inlawrev-3110	602	35	richmond	richmond	PROPN
inlawrev-3110	602	36	corbett	corbett	NOUN
inlawrev-3110	602	37	on	on	ADP
inlawrev-3110	602	38	behalf	behalf	PROPN
inlawrev-3110	602	39	ofthe	ofthe	PROPN
inlawrev-3110	602	40	chicago	chicago	PROPN
inlawrev-3110	602	41	bar	bar	PROPN
inlawrev-3110	602	42	association	association	PROPN
inlawrev-3110	602	43	)	)	PUNCT
inlawrev-3110	602	44	.	.	PUNCT
inlawrev-3110	603	1	1	1	NUM
inlawrev-3110	603	2	994	994	NUM
inlawrev-3110	603	3	]	]	PUNCT
inlawrev-3110	603	4	partners	partner	NOUN
inlawrev-3110	603	5	as	as	ADP
inlawrev-3110	603	6	common	common	ADJ
inlawrev-3110	603	7	law	law	NOUN
inlawrev-3110	603	8	employees	employee	NOUN
inlawrev-3110	603	9	39	39	NUM
inlawrev-3110	603	10	partnership	partnership	NOUN
inlawrev-3110	603	11	and	and	CCONJ
inlawrev-3110	603	12	his	his	PRON
inlawrev-3110	603	13	or	or	CCONJ
inlawrev-3110	603	14	her	her	PRON
inlawrev-3110	603	15	spouse	spouse	NOUN
inlawrev-3110	603	16	shall	shall	AUX
inlawrev-3110	603	17	not	not	PART
inlawrev-3110	603	18	be	be	AUX
inlawrev-3110	603	19	deemed	deem	VERB
inlawrev-3110	603	20	to	to	PART
inlawrev-3110	603	21	be	be	AUX
inlawrev-3110	603	22	employees	employee	NOUN
inlawrev-3110	603	23	with	with	ADP
inlawrev-3110	603	24	respect	respect	NOUN
inlawrev-3110	603	25	to	to	ADP
inlawrev-3110	603	26	the	the	DET
inlawrev-3110	603	27	partnership	partnership	NOUN
inlawrev-3110	603	28	.	.	PUNCT
inlawrev-3110	603	29	"	"	PUNCT
inlawrev-3110	604	1	131	131	NUM
inlawrev-3110	604	2	the	the	DET
inlawrev-3110	604	3	department	department	NOUN
inlawrev-3110	604	4	of	of	ADP
inlawrev-3110	604	5	labor	labor	NOUN
inlawrev-3110	604	6	,	,	PUNCT
inlawrev-3110	604	7	in	in	ADP
inlawrev-3110	604	8	its	its	PRON
inlawrev-3110	604	9	notice	notice	NOUN
inlawrev-3110	604	10	of	of	ADP
inlawrev-3110	604	11	proposed	propose	VERB
inlawrev-3110	604	12	rule	rule	NOUN
inlawrev-3110	604	13	making	making	NOUN
inlawrev-3110	604	14	,	,	PUNCT
inlawrev-3110	604	15	132	132	NUM
inlawrev-3110	604	16	said	say	VERB
inlawrev-3110	604	17	that	that	SCONJ
inlawrev-3110	604	18	this	this	DET
inlawrev-3110	604	19	issue	issue	NOUN
inlawrev-3110	604	20	was	be	AUX
inlawrev-3110	604	21	one	one	NUM
inlawrev-3110	604	22	of	of	ADP
inlawrev-3110	604	23	protection	protection	NOUN
inlawrev-3110	604	24	:	:	PUNCT
inlawrev-3110	604	25	in	in	ADP
inlawrev-3110	604	26	ordinary	ordinary	ADJ
inlawrev-3110	604	27	usage	usage	NOUN
inlawrev-3110	604	28	and	and	CCONJ
inlawrev-3110	604	29	under	under	ADP
inlawrev-3110	604	30	common	common	ADJ
inlawrev-3110	604	31	law	law	NOUN
inlawrev-3110	604	32	,	,	PUNCT
inlawrev-3110	604	33	the	the	DET
inlawrev-3110	604	34	term	term	NOUN
inlawrev-3110	604	35	"	"	PUNCT
inlawrev-3110	604	36	employee	employee	NOUN
inlawrev-3110	604	37	"	"	PUNCT
inlawrev-3110	604	38	is	be	AUX
inlawrev-3110	604	39	generally	generally	ADV
inlawrev-3110	604	40	not	not	PART
inlawrev-3110	604	41	considered	consider	VERB
inlawrev-3110	604	42	to	to	PART
inlawrev-3110	604	43	include	include	VERB
inlawrev-3110	604	44	a	a	DET
inlawrev-3110	604	45	partner	partner	NOUN
inlawrev-3110	604	46	.	.	PUNCT
inlawrev-3110	605	1	in	in	ADP
inlawrev-3110	605	2	addition	addition	NOUN
inlawrev-3110	605	3	,	,	PUNCT
inlawrev-3110	605	4	in	in	ADP
inlawrev-3110	605	5	a	a	DET
inlawrev-3110	605	6	plan	plan	NOUN
inlawrev-3110	605	7	or	or	CCONJ
inlawrev-3110	605	8	program	program	NOUN
inlawrev-3110	605	9	covering	cover	VERB
inlawrev-3110	605	10	only	only	ADV
inlawrev-3110	605	11	partners	partner	NOUN
inlawrev-3110	605	12	,	,	PUNCT
inlawrev-3110	605	13	the	the	DET
inlawrev-3110	605	14	protection	protection	NOUN
inlawrev-3110	605	15	which	which	DET
inlawrev-3110	605	16	title	title	NOUN
inlawrev-3110	605	17	i	i	PRON
inlawrev-3110	605	18	was	be	AUX
inlawrev-3110	605	19	designed	design	VERB
inlawrev-3110	605	20	to	to	PART
inlawrev-3110	605	21	provide	provide	VERB
inlawrev-3110	605	22	is	be	AUX
inlawrev-3110	605	23	unnecessary	unnecessary	ADJ
inlawrev-3110	605	24	,	,	PUNCT
inlawrev-3110	605	25	because	because	SCONJ
inlawrev-3110	605	26	partners	partner	NOUN
inlawrev-3110	605	27	are	be	AUX
inlawrev-3110	605	28	generally	generally	ADV
inlawrev-3110	605	29	capable	capable	ADJ
inlawrev-3110	605	30	of	of	ADP
inlawrev-3110	605	31	protecting	protect	VERB
inlawrev-3110	605	32	their	their	PRON
inlawrev-3110	605	33	own	own	ADJ
inlawrev-3110	605	34	interests	interest	NOUN
inlawrev-3110	605	35	under	under	ADP
inlawrev-3110	605	36	existing	exist	VERB
inlawrev-3110	605	37	law	law	NOUN
inlawrev-3110	605	38	.	.	PUNCT
inlawrev-3110	606	1	133	133	NUM
inlawrev-3110	606	2	in	in	ADP
inlawrev-3110	606	3	order	order	NOUN
inlawrev-3110	606	4	to	to	PART
inlawrev-3110	606	5	give	give	VERB
inlawrev-3110	606	6	this	this	DET
inlawrev-3110	606	7	protection	protection	NOUN
inlawrev-3110	606	8	,	,	PUNCT
inlawrev-3110	606	9	title	title	NOUN
inlawrev-3110	606	10	i	i	PRON
inlawrev-3110	606	11	oferisa134	oferisa134	PROPN
inlawrev-3110	606	12	imposes	impose	VERB
inlawrev-3110	606	13	on	on	ADP
inlawrev-3110	606	14	employers	employer	NOUN
inlawrev-3110	606	15	certain	certain	ADJ
inlawrev-3110	606	16	disclosure	disclosure	NOUN
inlawrev-3110	606	17	requirements	requirement	NOUN
inlawrev-3110	606	18	,	,	PUNCT
inlawrev-3110	606	19	such	such	ADJ
inlawrev-3110	606	20	as	as	ADP
inlawrev-3110	606	21	summary	summary	NOUN
inlawrev-3110	606	22	plan	plan	NOUN
inlawrev-3110	606	23	descriptions	description	NOUN
inlawrev-3110	606	24	,	,	PUNCT
inlawrev-3110	606	25	135	135	NUM
inlawrev-3110	606	26	which	which	PRON
inlawrev-3110	606	27	must	must	AUX
inlawrev-3110	606	28	be	be	AUX
inlawrev-3110	606	29	given	give	VERB
inlawrev-3110	606	30	to	to	ADP
inlawrev-3110	606	31	employees	employee	NOUN
inlawrev-3110	606	32	.	.	PUNCT
inlawrev-3110	607	1	a	a	DET
inlawrev-3110	607	2	question	question	NOUN
inlawrev-3110	607	3	of	of	ADP
inlawrev-3110	607	4	cost	cost	NOUN
inlawrev-3110	607	5	is	be	AUX
inlawrev-3110	607	6	also	also	ADV
inlawrev-3110	607	7	relevant	relevant	ADJ
inlawrev-3110	607	8	here	here	ADV
inlawrev-3110	607	9	:	:	PUNCT
inlawrev-3110	607	10	the	the	DET
inlawrev-3110	607	11	definition	definition	NOUN
inlawrev-3110	607	12	of	of	ADP
inlawrev-3110	607	13	the	the	DET
inlawrev-3110	607	14	term"employee	term"employee	NOUN
inlawrev-3110	607	15	"	"	PUNCT
inlawrev-3110	607	16	in	in	ADP
inlawrev-3110	607	17	section	section	NOUN
inlawrev-3110	607	18	3(6	3(6	PROPN
inlawrev-3110	607	19	)	)	PUNCT
inlawrev-3110	607	20	..	..	PUNCT
inlawrev-3110	607	21	.	.	PUNCT
inlawrev-3110	608	1	could	could	AUX
inlawrev-3110	608	2	be	be	AUX
inlawrev-3110	608	3	read	read	VERB
inlawrev-3110	608	4	as	as	ADV
inlawrev-3110	608	5	broadly	broadly	ADV
inlawrev-3110	608	6	as	as	ADP
inlawrev-3110	608	7	section	section	NOUN
inlawrev-3110	608	8	401(c	401(c	PROPN
inlawrev-3110	608	9	)	)	PUNCT
inlawrev-3110	608	10	(	(	PUNCT
inlawrev-3110	608	11	1	1	X
inlawrev-3110	608	12	)	)	PUNCT
inlawrev-3110	609	1	[	[	X
inlawrev-3110	609	2	i.e.	i.e.	X
inlawrev-3110	609	3	,	,	PUNCT
inlawrev-3110	609	4	to	to	PART
inlawrev-3110	609	5	include	include	VERB
inlawrev-3110	609	6	partners	partner	NOUN
inlawrev-3110	609	7	as	as	ADP
inlawrev-3110	609	8	employees	employee	NOUN
inlawrev-3110	609	9	]	]	PUNCT
inlawrev-3110	609	10	of	of	ADP
inlawrev-3110	609	11	the	the	DET
inlawrev-3110	609	12	code	code	NOUN
inlawrev-3110	609	13	,	,	PUNCT
inlawrev-3110	609	14	which	which	PRON
inlawrev-3110	609	15	sweeps	sweep	VERB
inlawrev-3110	609	16	almost	almost	ADV
inlawrev-3110	609	17	any	any	DET
inlawrev-3110	609	18	working	work	VERB
inlawrev-3110	609	19	individual	individual	NOUN
inlawrev-3110	609	20	under	under	ADP
inlawrev-3110	609	21	the	the	DET
inlawrev-3110	609	22	term	term	NOUN
inlawrev-3110	609	23	"	"	PUNCT
inlawrev-3110	609	24	employee	employee	NOUN
inlawrev-3110	609	25	"	"	PUNCT
inlawrev-3110	609	26	for	for	ADP
inlawrev-3110	609	27	purposes	purpose	NOUN
inlawrev-3110	609	28	of	of	ADP
inlawrev-3110	609	29	section	section	NOUN
inlawrev-3110	609	30	401	401	NUM
inlawrev-3110	609	31	,	,	PUNCT
inlawrev-3110	609	32	regardless	regardless	ADV
inlawrev-3110	609	33	of	of	ADP
inlawrev-3110	609	34	common	common	ADJ
inlawrev-3110	609	35	law	law	NOUN
inlawrev-3110	609	36	or	or	CCONJ
inlawrev-3110	609	37	other	other	ADJ
inlawrev-3110	609	38	established	establish	VERB
inlawrev-3110	609	39	concepts	concept	NOUN
inlawrev-3110	609	40	of	of	ADP
inlawrev-3110	609	41	the	the	DET
inlawrev-3110	609	42	employment	employment	NOUN
inlawrev-3110	609	43	relationship	relationship	NOUN
inlawrev-3110	609	44	.	.	PUNCT
inlawrev-3110	610	1	in	in	ADP
inlawrev-3110	610	2	view	view	NOUN
inlawrev-3110	610	3	of	of	ADP
inlawrev-3110	610	4	the	the	DET
inlawrev-3110	610	5	policies	policy	NOUN
inlawrev-3110	610	6	set	set	VERB
inlawrev-3110	610	7	forth	forth	ADP
inlawrev-3110	610	8	in	in	ADP
inlawrev-3110	610	9	section	section	NOUN
inlawrev-3110	610	10	2	2	NUM
inlawrev-3110	610	11	of	of	ADP
inlawrev-3110	610	12	the	the	DET
inlawrev-3110	610	13	act	act	NOUN
inlawrev-3110	610	14	,	,	PUNCT
inlawrev-3110	610	15	however	however	ADV
inlawrev-3110	610	16	,	,	PUNCT
inlawrev-3110	610	17	the	the	DET
inlawrev-3110	610	18	basic	basic	ADJ
inlawrev-3110	610	19	thrust	thrust	NOUN
inlawrev-3110	610	20	ofthe	ofthe	ADJ
inlawrev-3110	610	21	protection	protection	NOUN
inlawrev-3110	610	22	which	which	PRON
inlawrev-3110	610	23	congress	congress	PROPN
inlawrev-3110	610	24	provided	provide	VERB
inlawrev-3110	610	25	in	in	ADP
inlawrev-3110	610	26	title	title	NOUN
inlawrev-3110	610	27	i	i	PRON
inlawrev-3110	610	28	is	be	AUX
inlawrev-3110	610	29	not	not	PART
inlawrev-3110	610	30	directed	direct	VERB
inlawrev-3110	610	31	toward	toward	ADP
inlawrev-3110	610	32	so	so	ADV
inlawrev-3110	610	33	wide	wide	ADJ
inlawrev-3110	610	34	a	a	DET
inlawrev-3110	610	35	class	class	NOUN
inlawrev-3110	610	36	of	of	ADP
inlawrev-3110	610	37	individuals	individual	NOUN
inlawrev-3110	610	38	.	.	PUNCT
inlawrev-3110	611	1	in	in	ADP
inlawrev-3110	611	2	situations	situation	NOUN
inlawrev-3110	611	3	where	where	SCONJ
inlawrev-3110	611	4	title	title	NOUN
inlawrev-3110	611	5	i	i	PRON
inlawrev-3110	611	6	protection	protection	NOUN
inlawrev-3110	611	7	are	be	AUX
inlawrev-3110	611	8	unnecessary	unnecessary	ADJ
inlawrev-3110	611	9	—	—	PUNCT
inlawrev-3110	611	10	where	where	SCONJ
inlawrev-3110	611	11	the	the	DET
inlawrev-3110	611	12	abuses	abuse	NOUN
inlawrev-3110	611	13	which	which	PRON
inlawrev-3110	611	14	congress	congress	PROPN
inlawrev-3110	611	15	sought	seek	VERB
inlawrev-3110	611	16	to	to	PART
inlawrev-3110	611	17	prevent	prevent	VERB
inlawrev-3110	611	18	are	be	AUX
inlawrev-3110	611	19	unlikely	unlikely	ADJ
inlawrev-3110	611	20	to	to	PART
inlawrev-3110	611	21	occur	occur	VERB
inlawrev-3110	611	22	—	—	PUNCT
inlawrev-3110	611	23	enforcement	enforcement	NOUN
inlawrev-3110	611	24	of	of	ADP
inlawrev-3110	611	25	title	title	NOUN
inlawrev-3110	611	26	i	i	PRON
inlawrev-3110	611	27	would	would	AUX
inlawrev-3110	611	28	not	not	PART
inlawrev-3110	611	29	only	only	ADV
inlawrev-3110	611	30	impose	impose	VERB
inlawrev-3110	611	31	unnecessary	unnecessary	ADJ
inlawrev-3110	611	32	costs	cost	NOUN
inlawrev-3110	611	33	on	on	ADP
inlawrev-3110	611	34	benefit	benefit	NOUN
inlawrev-3110	611	35	plans	plan	NOUN
inlawrev-3110	611	36	,	,	PUNCT
inlawrev-3110	611	37	but	but	CCONJ
inlawrev-3110	611	38	also	also	ADV
inlawrev-3110	611	39	divert	divert	VERB
inlawrev-3110	611	40	resources	resource	NOUN
inlawrev-3110	611	41	of	of	ADP
inlawrev-3110	611	42	the	the	DET
inlawrev-3110	611	43	department	department	NOUN
inlawrev-3110	611	44	of	of	ADP
inlawrev-3110	611	45	labor	labor	NOUN
inlawrev-3110	611	46	from	from	ADP
inlawrev-3110	611	47	administering	administer	VERB
inlawrev-3110	611	48	title	title	NOUN
inlawrev-3110	611	49	i	i	PRON
inlawrev-3110	611	50	in	in	ADP
inlawrev-3110	611	51	situations	situation	NOUN
inlawrev-3110	611	52	where	where	SCONJ
inlawrev-3110	611	53	genuine	genuine	ADJ
inlawrev-3110	611	54	abuses	abuse	NOUN
inlawrev-3110	611	55	existed	exist	VERB
inlawrev-3110	611	56	or	or	CCONJ
inlawrev-3110	611	57	could	could	AUX
inlawrev-3110	611	58	arise	arise	VERB
inlawrev-3110	611	59	.	.	PUNCT
inlawrev-3110	612	1	136	136	NUM
inlawrev-3110	612	2	shareholder	shareholder	NOUN
inlawrev-3110	612	3	employees	employee	NOUN
inlawrev-3110	612	4	are	be	AUX
inlawrev-3110	612	5	covered	cover	VERB
inlawrev-3110	612	6	because	because	SCONJ
inlawrev-3110	612	7	the	the	DET
inlawrev-3110	612	8	corporate	corporate	ADJ
inlawrev-3110	612	9	relationships	relationship	NOUN
inlawrev-3110	612	10	are	be	AUX
inlawrev-3110	612	11	more	more	ADV
inlawrev-3110	612	12	complex	complex	ADJ
inlawrev-3110	612	13	:	:	PUNCT
inlawrev-3110	612	14	in	in	ADP
inlawrev-3110	612	15	many	many	ADJ
inlawrev-3110	612	16	instances	instance	NOUN
inlawrev-3110	612	17	an	an	DET
inlawrev-3110	612	18	executive	executive	NOUN
inlawrev-3110	612	19	of	of	ADP
inlawrev-3110	612	20	a	a	DET
inlawrev-3110	612	21	smaller	small	ADJ
inlawrev-3110	612	22	or	or	CCONJ
inlawrev-3110	612	23	medium	medium	ADJ
inlawrev-3110	612	24	-	-	PUNCT
inlawrev-3110	612	25	sized	sized	ADJ
inlawrev-3110	612	26	corporation	corporation	NOUN
inlawrev-3110	612	27	who	who	PRON
inlawrev-3110	612	28	is	be	AUX
inlawrev-3110	612	29	also	also	ADV
inlawrev-3110	612	30	shareholder	shareholder	NOUN
inlawrev-3110	612	31	ofthe	ofthe	PROPN
inlawrev-3110	612	32	corporation	corporation	NOUN
inlawrev-3110	612	33	occupies	occupy	VERB
inlawrev-3110	612	34	a	a	DET
inlawrev-3110	612	35	position	position	NOUN
inlawrev-3110	612	36	with	with	ADP
inlawrev-3110	612	37	respect	respect	NOUN
inlawrev-3110	612	38	to	to	ADP
inlawrev-3110	612	39	an	an	DET
inlawrev-3110	612	40	employee	employee	NOUN
inlawrev-3110	612	41	benefit	benefit	NOUN
inlawrev-3110	612	42	plan	plan	NOUN
inlawrev-3110	612	43	maintained	maintain	VERB
inlawrev-3110	612	44	by	by	ADP
inlawrev-3110	612	45	the	the	DET
inlawrev-3110	612	46	corporation	corporation	NOUN
inlawrev-3110	612	47	similar	similar	ADJ
inlawrev-3110	612	48	to	to	ADP
inlawrev-3110	612	49	the	the	DET
inlawrev-3110	612	50	position	position	NOUN
inlawrev-3110	612	51	occupied	occupy	VERB
inlawrev-3110	612	52	by	by	ADP
inlawrev-3110	612	53	a	a	DET
inlawrev-3110	612	54	partner	partner	NOUN
inlawrev-3110	612	55	with	with	ADP
inlawrev-3110	612	56	respect	respect	NOUN
inlawrev-3110	612	57	to	to	ADP
inlawrev-3110	612	58	a	a	DET
inlawrev-3110	612	59	plan	plan	NOUN
inlawrev-3110	612	60	maintained	maintain	VERB
inlawrev-3110	612	61	by	by	ADP
inlawrev-3110	612	62	a	a	DET
inlawrev-3110	612	63	partnership	partnership	NOUN
inlawrev-3110	612	64	.	.	PUNCT
inlawrev-3110	613	1	no	no	DET
inlawrev-3110	613	2	provision	provision	NOUN
inlawrev-3110	613	3	for	for	ADP
inlawrev-3110	613	4	plans	plan	NOUN
inlawrev-3110	613	5	covering	cover	VERB
inlawrev-3110	613	6	only	only	ADV
inlawrev-3110	613	7	such	such	ADJ
inlawrev-3110	613	8	corporate	corporate	ADJ
inlawrev-3110	613	9	executive	executive	NOUN
inlawrev-3110	613	10	-	-	PUNCT
inlawrev-3110	613	11	shareholders	shareholder	NOUN
inlawrev-3110	613	12	has	have	AUX
inlawrev-3110	613	13	been	be	AUX
inlawrev-3110	613	14	included	include	VERB
inlawrev-3110	613	15	in	in	ADP
inlawrev-3110	613	16	proposed	propose	VERB
inlawrev-3110	613	17	§	§	PROPN
inlawrev-3110	613	18	2510.3	2510.3	NUM
inlawrev-3110	613	19	-	-	SYM
inlawrev-3110	613	20	6	6	NUM
inlawrev-3110	613	21	.	.	PUNCT
inlawrev-3110	614	1	in	in	ADP
inlawrev-3110	614	2	view	view	NOUN
inlawrev-3110	614	3	of	of	ADP
inlawrev-3110	614	4	the	the	DET
inlawrev-3110	614	5	greater	great	ADJ
inlawrev-3110	614	6	complexity	complexity	NOUN
inlawrev-3110	614	7	of	of	ADP
inlawrev-3110	614	8	corporate	corporate	ADJ
inlawrev-3110	614	9	relationships	relationship	NOUN
inlawrev-3110	614	10	,	,	PUNCT
inlawrev-3110	614	11	and	and	CCONJ
inlawrev-3110	614	12	in	in	ADP
inlawrev-3110	614	13	view	view	NOUN
inlawrev-3110	614	14	of	of	ADP
inlawrev-3110	614	15	the	the	DET
inlawrev-3110	614	16	fact	fact	NOUN
inlawrev-3110	614	17	that	that	SCONJ
inlawrev-3110	614	18	virtually	virtually	ADV
inlawrev-3110	614	19	every	every	DET
inlawrev-3110	614	20	individual	individual	NOUN
inlawrev-3110	614	21	who	who	PRON
inlawrev-3110	614	22	is	be	AUX
inlawrev-3110	614	23	an	an	DET
inlawrev-3110	614	24	employee	employee	NOUN
inlawrev-3110	614	25	of	of	ADP
inlawrev-3110	614	26	a	a	DET
inlawrev-3110	614	27	publicly	publicly	ADV
inlawrev-3110	614	28	traded	trade	VERB
inlawrev-3110	614	29	corporation	corporation	NOUN
inlawrev-3110	614	30	may	may	AUX
inlawrev-3110	614	31	readily	readily	ADV
inlawrev-3110	614	32	acquire	acquire	VERB
inlawrev-3110	614	33	a	a	DET
inlawrev-3110	614	34	few	few	ADJ
inlawrev-3110	614	35	shares	share	NOUN
inlawrev-3110	614	36	of	of	ADP
inlawrev-3110	614	37	the	the	DET
inlawrev-3110	614	38	corporation	corporation	NOUN
inlawrev-3110	614	39	,	,	PUNCT
inlawrev-3110	614	40	a	a	DET
inlawrev-3110	614	41	blanket	blanket	NOUN
inlawrev-3110	614	42	exclusion	exclusion	NOUN
inlawrev-3110	614	43	ofcorporate	ofcorporate	ADJ
inlawrev-3110	614	44	shareholders	shareholder	NOUN
inlawrev-3110	614	45	from	from	ADP
inlawrev-3110	614	46	the	the	DET
inlawrev-3110	614	47	term	term	NOUN
inlawrev-3110	614	48	"	"	PUNCT
inlawrev-3110	614	49	employee	employee	NOUN
inlawrev-3110	614	50	"	"	PUNCT
inlawrev-3110	614	51	would	would	AUX
inlawrev-3110	614	52	obviously	obviously	ADV
inlawrev-3110	614	53	be	be	AUX
inlawrev-3110	614	54	inappropriate	inappropriate	ADJ
inlawrev-3110	614	55	.	.	PUNCT
inlawrev-3110	615	1	137	137	NUM
inlawrev-3110	615	2	131	131	NUM
inlawrev-3110	615	3	.	.	PUNCT
inlawrev-3110	616	1	29	29	NUM
inlawrev-3110	616	2	c.f.r	c.f.r	NOUN
inlawrev-3110	616	3	.	.	PUNCT
inlawrev-3110	617	1	§	§	PROPN
inlawrev-3110	617	2	2510.3	2510.3	NUM
inlawrev-3110	617	3	-	-	SYM
inlawrev-3110	617	4	3(c)(2	3(c)(2	NUM
inlawrev-3110	617	5	)	)	PUNCT
inlawrev-3110	617	6	(	(	PUNCT
inlawrev-3110	617	7	1993	1993	NUM
inlawrev-3110	617	8	)	)	PUNCT
inlawrev-3110	617	9	.	.	PUNCT
inlawrev-3110	618	1	132	132	NUM
inlawrev-3110	618	2	.	.	X
inlawrev-3110	618	3	40	40	NUM
inlawrev-3110	618	4	fed	feed	VERB
inlawrev-3110	618	5	.	.	PUNCT
inlawrev-3110	619	1	reg	reg	PROPN
inlawrev-3110	619	2	.	.	PUNCT
inlawrev-3110	620	1	24642	24642	NUM
inlawrev-3110	620	2	(	(	PUNCT
inlawrev-3110	620	3	1975	1975	NUM
inlawrev-3110	620	4	)	)	PUNCT
inlawrev-3110	620	5	(	(	PUNCT
inlawrev-3110	620	6	proposed	propose	VERB
inlawrev-3110	620	7	june	june	PROPN
inlawrev-3110	620	8	9	9	NUM
inlawrev-3110	620	9	,	,	PUNCT
inlawrev-3110	620	10	1975	1975	NUM
inlawrev-3110	620	11	)	)	PUNCT
inlawrev-3110	620	12	.	.	PUNCT
inlawrev-3110	621	1	133	133	NUM
inlawrev-3110	621	2	.	.	PUNCT
inlawrev-3110	622	1	i	i	PRON
inlawrev-3110	622	2	d.	d.	PROPN
inlawrev-3110	622	3	at	at	ADP
inlawrev-3110	622	4	24643	24643	NUM
inlawrev-3110	622	5	.	.	PUNCT
inlawrev-3110	623	1	134	134	NUM
inlawrev-3110	623	2	.	.	NOUN
inlawrev-3110	623	3	29	29	NUM
inlawrev-3110	623	4	u.s.c	u.s.c	NOUN
inlawrev-3110	623	5	.	.	PUNCT
inlawrev-3110	624	1	§	§	PROPN
inlawrev-3110	624	2	§	§	PROPN
inlawrev-3110	624	3	1021	1021	NUM
inlawrev-3110	624	4	-	-	SYM
inlawrev-3110	624	5	1	1	NUM
inlawrev-3110	624	6	168	168	NUM
inlawrev-3110	624	7	(	(	PUNCT
inlawrev-3110	624	8	1988	1988	NUM
inlawrev-3110	624	9	&	&	CCONJ
inlawrev-3110	624	10	supp	supp	PROPN
inlawrev-3110	624	11	.	.	PUNCT
inlawrev-3110	625	1	1993	1993	NUM
inlawrev-3110	625	2	)	)	PUNCT
inlawrev-3110	625	3	.	.	PUNCT
inlawrev-3110	626	1	135	135	NUM
inlawrev-3110	626	2	.	.	NOUN
inlawrev-3110	626	3	29	29	NUM
inlawrev-3110	626	4	u.s.c	u.s.c	NOUN
inlawrev-3110	626	5	.	.	PUNCT
inlawrev-3110	627	1	§	§	VERB
inlawrev-3110	627	2	102	102	NUM
inlawrev-3110	627	3	1(a	1(a	NUM
inlawrev-3110	627	4	)	)	PUNCT
inlawrev-3110	627	5	(	(	PUNCT
inlawrev-3110	627	6	supp	supp	PROPN
inlawrev-3110	627	7	.	.	PUNCT
inlawrev-3110	627	8	1993	1993	NUM
inlawrev-3110	627	9	)	)	PUNCT
inlawrev-3110	627	10	.	.	PUNCT
inlawrev-3110	628	1	136	136	NUM
inlawrev-3110	628	2	.	.	X
inlawrev-3110	629	1	40	40	NUM
inlawrev-3110	629	2	fed	feed	VERB
inlawrev-3110	629	3	.	.	PUNCT
inlawrev-3110	630	1	reg	reg	PROPN
inlawrev-3110	630	2	.	.	PUNCT
inlawrev-3110	631	1	24642	24642	NUM
inlawrev-3110	631	2	,	,	PUNCT
inlawrev-3110	631	3	24643	24643	NUM
inlawrev-3110	631	4	(	(	PUNCT
inlawrev-3110	631	5	1975	1975	NUM
inlawrev-3110	631	6	)	)	PUNCT
inlawrev-3110	631	7	(	(	PUNCT
inlawrev-3110	631	8	proposed	propose	VERB
inlawrev-3110	631	9	june	june	PROPN
inlawrev-3110	631	10	9	9	NUM
inlawrev-3110	631	11	,	,	PUNCT
inlawrev-3110	631	12	1975	1975	NUM
inlawrev-3110	631	13	)	)	PUNCT
inlawrev-3110	631	14	.	.	PUNCT
inlawrev-3110	632	1	137	137	NUM
inlawrev-3110	632	2	.	.	PUNCT
inlawrev-3110	633	1	i	i	PRON
inlawrev-3110	633	2	d.	d.	PROPN
inlawrev-3110	633	3	at	at	ADP
inlawrev-3110	633	4	24643	24643	NUM
inlawrev-3110	633	5	-	-	SYM
inlawrev-3110	633	6	44	44	NUM
inlawrev-3110	633	7	.	.	PUNCT
inlawrev-3110	633	8	40	40	NUM
inlawrev-3110	633	9	indiana	indiana	PROPN
inlawrev-3110	633	10	law	law	PROPN
inlawrev-3110	633	11	review	review	NOUN
inlawrev-3110	633	12	[	[	X
inlawrev-3110	633	13	vol	vol	NOUN
inlawrev-3110	633	14	.	.	PUNCT
inlawrev-3110	634	1	28:2	28:2	NUM
inlawrev-3110	634	2	1	1	NUM
inlawrev-3110	634	3	there	there	PRON
inlawrev-3110	634	4	was	be	VERB
inlawrev-3110	634	5	no	no	DET
inlawrev-3110	634	6	attempt	attempt	NOUN
inlawrev-3110	634	7	here	here	ADV
inlawrev-3110	634	8	to	to	PART
inlawrev-3110	634	9	distinguish	distinguish	VERB
inlawrev-3110	634	10	between	between	ADP
inlawrev-3110	634	11	a	a	DET
inlawrev-3110	634	12	shareholder	shareholder	NOUN
inlawrev-3110	634	13	with	with	ADP
inlawrev-3110	634	14	a	a	DET
inlawrev-3110	634	15	ten	ten	NUM
inlawrev-3110	634	16	percent	percent	NOUN
inlawrev-3110	634	17	or	or	CCONJ
inlawrev-3110	634	18	more	more	ADJ
inlawrev-3110	634	19	interest	interest	NOUN
inlawrev-3110	634	20	in	in	ADP
inlawrev-3110	634	21	a	a	DET
inlawrev-3110	634	22	corporation	corporation	NOUN
inlawrev-3110	634	23	(	(	PUNCT
inlawrev-3110	634	24	which	which	PRON
inlawrev-3110	634	25	can	can	AUX
inlawrev-3110	634	26	happen	happen	VERB
inlawrev-3110	634	27	even	even	ADV
inlawrev-3110	634	28	in	in	ADP
inlawrev-3110	634	29	a	a	DET
inlawrev-3110	634	30	publicly	publicly	ADV
inlawrev-3110	634	31	traded	trade	VERB
inlawrev-3110	634	32	corporation	corporation	NOUN
inlawrev-3110	634	33	)	)	PUNCT
inlawrev-3110	634	34	and	and	CCONJ
inlawrev-3110	634	35	a	a	DET
inlawrev-3110	634	36	general	general	ADJ
inlawrev-3110	634	37	motors	motor	NOUN
inlawrev-3110	634	38	employee	employee	NOUN
inlawrev-3110	634	39	who	who	PRON
inlawrev-3110	634	40	owns	own	VERB
inlawrev-3110	634	41	100	100	NUM
inlawrev-3110	634	42	shares	share	NOUN
inlawrev-3110	634	43	of	of	ADP
inlawrev-3110	634	44	general	general	ADJ
inlawrev-3110	634	45	motors	motors	PROPN
inlawrev-3110	634	46	stock	stock	NOUN
inlawrev-3110	634	47	,	,	PUNCT
inlawrev-3110	634	48	even	even	ADV
inlawrev-3110	634	49	though	though	SCONJ
inlawrev-3110	634	50	the	the	DET
inlawrev-3110	634	51	internal	internal	ADJ
inlawrev-3110	634	52	revenue	revenue	NOUN
inlawrev-3110	634	53	code	code	NOUN
inlawrev-3110	634	54	made	make	VERB
inlawrev-3110	634	55	such	such	DET
inlawrev-3110	634	56	a	a	DET
inlawrev-3110	634	57	distinction	distinction	NOUN
inlawrev-3110	634	58	with	with	ADP
inlawrev-3110	634	59	partnerships	partnership	NOUN
inlawrev-3110	634	60	.	.	PUNCT
inlawrev-3110	635	1	d.	d.	PROPN
inlawrev-3110	635	2	cafeteria	cafeteria	PROPN
inlawrev-3110	635	3	plans	plan	NOUN
inlawrev-3110	635	4	with	with	ADP
inlawrev-3110	635	5	regard	regard	NOUN
inlawrev-3110	635	6	to	to	ADP
inlawrev-3110	635	7	cafeteria	cafeteria	NOUN
inlawrev-3110	635	8	plans	plan	NOUN
inlawrev-3110	635	9	under	under	ADP
inlawrev-3110	635	10	code	code	NOUN
inlawrev-3110	635	11	section	section	NOUN
inlawrev-3110	635	12	125	125	NUM
inlawrev-3110	635	13	,	,	PUNCT
inlawrev-3110	635	14	proposed	propose	VERB
inlawrev-3110	635	15	regulations	regulation	NOUN
inlawrev-3110	635	16	make	make	VERB
inlawrev-3110	635	17	clear	clear	ADJ
inlawrev-3110	635	18	that	that	SCONJ
inlawrev-3110	635	19	a	a	DET
inlawrev-3110	635	20	partner	partner	NOUN
inlawrev-3110	635	21	is	be	AUX
inlawrev-3110	635	22	not	not	PART
inlawrev-3110	635	23	an	an	DET
inlawrev-3110	635	24	employee	employee	NOUN
inlawrev-3110	635	25	.	.	PUNCT
inlawrev-3110	636	1	138	138	NUM
inlawrev-3110	637	1	the	the	DET
inlawrev-3110	637	2	statute	statute	NOUN
inlawrev-3110	637	3	itself	itself	PRON
inlawrev-3110	637	4	merely	merely	ADV
inlawrev-3110	637	5	says	say	VERB
inlawrev-3110	637	6	that	that	SCONJ
inlawrev-3110	637	7	in	in	ADP
inlawrev-3110	637	8	a	a	DET
inlawrev-3110	637	9	cafeteria	cafeteria	NOUN
inlawrev-3110	637	10	plan	plan	NOUN
inlawrev-3110	637	11	,	,	PUNCT
inlawrev-3110	637	12	all	all	DET
inlawrev-3110	637	13	participants	participant	NOUN
inlawrev-3110	637	14	must	must	AUX
inlawrev-3110	637	15	be	be	AUX
inlawrev-3110	637	16	employees	employee	NOUN
inlawrev-3110	637	17	.	.	PUNCT
inlawrev-3110	638	1	139	139	NUM
inlawrev-3110	638	2	the	the	DET
inlawrev-3110	638	3	committee	committee	NOUN
inlawrev-3110	638	4	report	report	NOUN
inlawrev-3110	638	5	of	of	ADP
inlawrev-3110	638	6	the	the	DET
inlawrev-3110	638	7	joint	joint	ADJ
inlawrev-3110	638	8	committee	committee	NOUN
inlawrev-3110	638	9	gives	give	VERB
inlawrev-3110	638	10	no	no	DET
inlawrev-3110	638	11	guidance	guidance	NOUN
inlawrev-3110	638	12	on	on	ADP
inlawrev-3110	638	13	how	how	SCONJ
inlawrev-3110	638	14	this	this	PRON
inlawrev-3110	638	15	should	should	AUX
inlawrev-3110	638	16	apply	apply	VERB
inlawrev-3110	638	17	to	to	ADP
inlawrev-3110	638	18	partners	partner	NOUN
inlawrev-3110	638	19	.	.	PUNCT
inlawrev-3110	639	1	because	because	SCONJ
inlawrev-3110	639	2	a	a	DET
inlawrev-3110	639	3	partner	partner	NOUN
inlawrev-3110	639	4	does	do	AUX
inlawrev-3110	639	5	not	not	PART
inlawrev-3110	639	6	need	need	VERB
inlawrev-3110	639	7	the	the	DET
inlawrev-3110	639	8	disclosure	disclosure	NOUN
inlawrev-3110	639	9	protection	protection	NOUN
inlawrev-3110	639	10	that	that	PRON
inlawrev-3110	639	11	erisa	erisa	NOUN
inlawrev-3110	639	12	makes	make	VERB
inlawrev-3110	639	13	available	available	ADJ
inlawrev-3110	639	14	to	to	PART
inlawrev-3110	639	15	rank	rank	VERB
inlawrev-3110	639	16	and	and	CCONJ
inlawrev-3110	639	17	file	file	VERB
inlawrev-3110	639	18	employees	employee	NOUN
inlawrev-3110	639	19	,	,	PUNCT
inlawrev-3110	639	20	the	the	DET
inlawrev-3110	639	21	partner	partner	NOUN
inlawrev-3110	639	22	suffers	suffer	VERB
inlawrev-3110	639	23	a	a	DET
inlawrev-3110	639	24	substantive	substantive	ADJ
inlawrev-3110	639	25	disadvantage	disadvantage	NOUN
inlawrev-3110	639	26	by	by	ADP
inlawrev-3110	639	27	being	be	AUX
inlawrev-3110	639	28	unable	unable	ADJ
inlawrev-3110	639	29	to	to	PART
inlawrev-3110	639	30	participate	participate	VERB
inlawrev-3110	639	31	in	in	ADP
inlawrev-3110	639	32	welfare	welfare	NOUN
inlawrev-3110	639	33	benefits	benefit	NOUN
inlawrev-3110	639	34	plans	plan	NOUN
inlawrev-3110	639	35	such	such	ADJ
inlawrev-3110	639	36	as	as	ADP
inlawrev-3110	639	37	a	a	DET
inlawrev-3110	639	38	cafeteria	cafeteria	NOUN
inlawrev-3110	639	39	plan	plan	NOUN
inlawrev-3110	639	40	.	.	PUNCT
inlawrev-3110	640	1	this	this	DET
inlawrev-3110	640	2	disadvantage	disadvantage	NOUN
inlawrev-3110	640	3	simply	simply	ADV
inlawrev-3110	640	4	does	do	AUX
inlawrev-3110	640	5	not	not	PART
inlawrev-3110	640	6	follow	follow	VERB
inlawrev-3110	640	7	from	from	ADP
inlawrev-3110	640	8	the	the	DET
inlawrev-3110	640	9	premise	premise	NOUN
inlawrev-3110	640	10	of	of	ADP
inlawrev-3110	640	11	not	not	PART
inlawrev-3110	640	12	needing	need	VERB
inlawrev-3110	640	13	disclosure	disclosure	NOUN
inlawrev-3110	640	14	protection	protection	NOUN
inlawrev-3110	640	15	.	.	PUNCT
inlawrev-3110	641	1	if	if	SCONJ
inlawrev-3110	641	2	the	the	DET
inlawrev-3110	641	3	treasury	treasury	NOUN
inlawrev-3110	641	4	and	and	CCONJ
inlawrev-3110	641	5	the	the	DET
inlawrev-3110	641	6	department	department	NOUN
inlawrev-3110	641	7	of	of	ADP
inlawrev-3110	641	8	labor	labor	PROPN
inlawrev-3110	641	9	wish	wish	VERB
inlawrev-3110	641	10	to	to	PART
inlawrev-3110	641	11	have	have	VERB
inlawrev-3110	641	12	a	a	DET
inlawrev-3110	641	13	consistent	consistent	ADJ
inlawrev-3110	641	14	public	public	ADJ
inlawrev-3110	641	15	policy	policy	NOUN
inlawrev-3110	641	16	,	,	PUNCT
inlawrev-3110	641	17	the	the	DET
inlawrev-3110	641	18	exclusion	exclusion	NOUN
inlawrev-3110	641	19	of	of	ADP
inlawrev-3110	641	20	partners	partner	NOUN
inlawrev-3110	641	21	as	as	SCONJ
inlawrev-3110	641	22	employees	employee	NOUN
inlawrev-3110	641	23	is	be	AUX
inlawrev-3110	641	24	curious	curious	ADJ
inlawrev-3110	641	25	.	.	PUNCT
inlawrev-3110	642	1	excluding	exclude	VERB
inlawrev-3110	642	2	partners	partner	NOUN
inlawrev-3110	642	3	should	should	AUX
inlawrev-3110	642	4	have	have	VERB
inlawrev-3110	642	5	nothing	nothing	PRON
inlawrev-3110	642	6	to	to	PART
inlawrev-3110	642	7	do	do	VERB
inlawrev-3110	642	8	with	with	ADP
inlawrev-3110	642	9	a	a	DET
inlawrev-3110	642	10	lack	lack	NOUN
inlawrev-3110	642	11	of	of	ADP
inlawrev-3110	642	12	any	any	DET
inlawrev-3110	642	13	need	need	NOUN
inlawrev-3110	642	14	of	of	ADP
inlawrev-3110	642	15	disclosure	disclosure	NOUN
inlawrev-3110	642	16	because	because	SCONJ
inlawrev-3110	642	17	this	this	DET
inlawrev-3110	642	18	restriction	restriction	NOUN
inlawrev-3110	642	19	affects	affect	VERB
inlawrev-3110	642	20	basic	basic	ADJ
inlawrev-3110	642	21	eligibility	eligibility	NOUN
inlawrev-3110	642	22	.	.	PUNCT
inlawrev-3110	643	1	e.	e.	PROPN
inlawrev-3110	643	2	partners	partner	NOUN
inlawrev-3110	643	3	as	as	ADP
inlawrev-3110	643	4	employees	employee	NOUN
inlawrev-3110	643	5	under	under	ADP
inlawrev-3110	643	6	partnership	partnership	NOUN
inlawrev-3110	643	7	income	income	NOUN
inlawrev-3110	643	8	tax	tax	NOUN
inlawrev-3110	643	9	provisions	provision	NOUN
inlawrev-3110	643	10	ofthe	ofthe	VERB
inlawrev-3110	643	11	internal	internal	ADJ
inlawrev-3110	643	12	revenue	revenue	NOUN
inlawrev-3110	643	13	code	code	NOUN
inlawrev-3110	644	1	of1954	of1954	PROPN
inlawrev-3110	644	2	when	when	SCONJ
inlawrev-3110	644	3	the	the	DET
inlawrev-3110	644	4	internal	internal	ADJ
inlawrev-3110	644	5	revenue	revenue	NOUN
inlawrev-3110	644	6	code	code	NOUN
inlawrev-3110	644	7	was	be	AUX
inlawrev-3110	644	8	overhauled	overhaul	VERB
inlawrev-3110	644	9	in	in	ADP
inlawrev-3110	644	10	1	1	NUM
inlawrev-3110	644	11	954	954	NUM
inlawrev-3110	644	12	,	,	PUNCT
inlawrev-3110	644	13	the	the	DET
inlawrev-3110	644	14	legislative	legislative	ADJ
inlawrev-3110	644	15	comments	comment	NOUN
inlawrev-3110	644	16	made	make	VERB
inlawrev-3110	644	17	it	it	PRON
inlawrev-3110	644	18	clear	clear	ADJ
inlawrev-3110	644	19	that	that	SCONJ
inlawrev-3110	644	20	,	,	PUNCT
inlawrev-3110	644	21	with	with	ADP
inlawrev-3110	644	22	regard	regard	NOUN
inlawrev-3110	644	23	to	to	ADP
inlawrev-3110	644	24	partnership	partnership	NOUN
inlawrev-3110	644	25	income	income	NOUN
inlawrev-3110	644	26	tax	tax	NOUN
inlawrev-3110	644	27	provisions	provision	NOUN
inlawrev-3110	644	28	,	,	PUNCT
inlawrev-3110	644	29	140	140	NUM
inlawrev-3110	644	30	the	the	DET
inlawrev-3110	644	31	new	new	ADJ
inlawrev-3110	644	32	code	code	NOUN
inlawrev-3110	644	33	was	be	AUX
inlawrev-3110	644	34	adopting	adopt	VERB
inlawrev-3110	644	35	an	an	DET
inlawrev-3110	644	36	entity	entity	NOUN
inlawrev-3110	644	37	theory	theory	NOUN
inlawrev-3110	644	38	of	of	ADP
inlawrev-3110	644	39	partnership	partnership	NOUN
inlawrev-3110	644	40	in	in	ADP
inlawrev-3110	644	41	viewing	view	VERB
inlawrev-3110	644	42	transactions	transaction	NOUN
inlawrev-3110	644	43	between	between	ADP
inlawrev-3110	644	44	a	a	DET
inlawrev-3110	644	45	partner	partner	NOUN
inlawrev-3110	644	46	and	and	CCONJ
inlawrev-3110	644	47	the	the	DET
inlawrev-3110	644	48	partnership	partnership	NOUN
inlawrev-3110	644	49	with	with	ADP
inlawrev-3110	644	50	a	a	DET
inlawrev-3110	644	51	few	few	ADJ
inlawrev-3110	644	52	exceptions	exception	NOUN
inlawrev-3110	644	53	to	to	PART
inlawrev-3110	644	54	stop	stop	VERB
inlawrev-3110	644	55	abuses	abuse	NOUN
inlawrev-3110	644	56	:	:	PUNCT
inlawrev-3110	644	57	141	141	NUM
inlawrev-3110	644	58	when	when	SCONJ
inlawrev-3110	644	59	a	a	DET
inlawrev-3110	644	60	partner	partner	NOUN
inlawrev-3110	644	61	sells	sell	VERB
inlawrev-3110	644	62	property	property	NOUN
inlawrev-3110	644	63	to	to	ADP
inlawrev-3110	644	64	,	,	PUNCT
inlawrev-3110	644	65	or	or	CCONJ
inlawrev-3110	644	66	performs	perform	VERB
inlawrev-3110	644	67	services	service	NOUN
inlawrev-3110	644	68	for	for	ADP
inlawrev-3110	644	69	the	the	DET
inlawrev-3110	644	70	partnership	partnership	NOUN
inlawrev-3110	644	71	,	,	PUNCT
inlawrev-3110	644	72	the	the	DET
inlawrev-3110	644	73	problem	problem	NOUN
inlawrev-3110	644	74	arises	arise	VERB
inlawrev-3110	644	75	whether	whether	SCONJ
inlawrev-3110	644	76	the	the	DET
inlawrev-3110	644	77	transaction	transaction	NOUN
inlawrev-3110	644	78	is	be	AUX
inlawrev-3110	644	79	to	to	PART
inlawrev-3110	644	80	be	be	AUX
inlawrev-3110	644	81	treated	treat	VERB
inlawrev-3110	644	82	in	in	ADP
inlawrev-3110	644	83	the	the	DET
inlawrev-3110	644	84	same	same	ADJ
inlawrev-3110	644	85	manner	manner	NOUN
inlawrev-3110	644	86	as	as	SCONJ
inlawrev-3110	644	87	though	though	SCONJ
inlawrev-3110	644	88	the	the	DET
inlawrev-3110	644	89	partner	partner	NOUN
inlawrev-3110	644	90	were	be	AUX
inlawrev-3110	644	91	an	an	DET
inlawrev-3110	644	92	outsider	outsider	NOUN
inlawrev-3110	644	93	dealing	deal	VERB
inlawrev-3110	644	94	with	with	ADP
inlawrev-3110	644	95	the	the	DET
inlawrev-3110	644	96	partnership	partnership	NOUN
inlawrev-3110	644	97	(	(	PUNCT
inlawrev-3110	644	98	the	the	DET
inlawrev-3110	644	99	"	"	PUNCT
inlawrev-3110	644	100	entity	entity	NOUN
inlawrev-3110	644	101	"	"	PUNCT
inlawrev-3110	644	102	approach	approach	NOUN
inlawrev-3110	644	103	)	)	PUNCT
inlawrev-3110	644	104	.	.	PUNCT
inlawrev-3110	645	1	an	an	DET
inlawrev-3110	645	2	alternative	alternative	NOUN
inlawrev-3110	645	3	(	(	PUNCT
inlawrev-3110	645	4	"	"	PUNCT
inlawrev-3110	645	5	aggregate	aggregate	ADJ
inlawrev-3110	645	6	"	"	PUNCT
inlawrev-3110	645	7	approach	approach	NOUN
inlawrev-3110	645	8	)	)	PUNCT
inlawrev-3110	645	9	is	be	AUX
inlawrev-3110	645	10	to	to	PART
inlawrev-3110	645	11	view	view	VERB
inlawrev-3110	645	12	the	the	DET
inlawrev-3110	645	13	partner	partner	NOUN
inlawrev-3110	645	14	as	as	ADP
inlawrev-3110	645	15	dealing	deal	VERB
inlawrev-3110	645	16	with	with	ADP
inlawrev-3110	645	17	himself	himself	PRON
inlawrev-3110	645	18	to	to	ADP
inlawrev-3110	645	19	the	the	DET
inlawrev-3110	645	20	extent	extent	NOUN
inlawrev-3110	645	21	of	of	ADP
inlawrev-3110	645	22	his	his	PRON
inlawrev-3110	645	23	own	own	ADJ
inlawrev-3110	645	24	interest	interest	NOUN
inlawrev-3110	645	25	and	and	CCONJ
inlawrev-3110	645	26	as	as	ADP
inlawrev-3110	645	27	dealing	deal	VERB
inlawrev-3110	645	28	with	with	ADP
inlawrev-3110	645	29	the	the	DET
inlawrev-3110	645	30	partnership	partnership	NOUN
inlawrev-3110	645	31	with	with	ADP
inlawrev-3110	645	32	respect	respect	NOUN
inlawrev-3110	645	33	to	to	ADP
inlawrev-3110	645	34	the	the	DET
inlawrev-3110	645	35	balance	balance	NOUN
inlawrev-3110	645	36	of	of	ADP
inlawrev-3110	645	37	the	the	DET
inlawrev-3110	645	38	transaction	transaction	NOUN
inlawrev-3110	645	39	.	.	PUNCT
inlawrev-3110	646	1	the	the	DET
inlawrev-3110	646	2	present	present	ADJ
inlawrev-3110	646	3	code	code	NOUN
inlawrev-3110	646	4	fails	fail	VERB
inlawrev-3110	646	5	to	to	PART
inlawrev-3110	646	6	cover	cover	VERB
inlawrev-3110	646	7	the	the	DET
inlawrev-3110	646	8	problem	problem	NOUN
inlawrev-3110	646	9	andjudicial	andjudicial	ADJ
inlawrev-3110	646	10	decisions	decision	NOUN
inlawrev-3110	646	11	on	on	ADP
inlawrev-3110	646	12	the	the	DET
inlawrev-3110	646	13	subject	subject	NOUN
inlawrev-3110	646	14	go	go	VERB
inlawrev-3110	646	15	in	in	ADP
inlawrev-3110	646	16	both	both	DET
inlawrev-3110	646	17	directions	direction	NOUN
inlawrev-3110	646	18	.	.	PUNCT
inlawrev-3110	647	1	because	because	SCONJ
inlawrev-3110	647	2	of	of	ADP
inlawrev-3110	647	3	its	its	PRON
inlawrev-3110	647	4	simplicity	simplicity	NOUN
inlawrev-3110	647	5	of	of	ADP
inlawrev-3110	647	6	operation	operation	NOUN
inlawrev-3110	647	7	,	,	PUNCT
inlawrev-3110	647	8	the	the	DET
inlawrev-3110	647	9	"	"	PUNCT
inlawrev-3110	647	10	entity	entity	NOUN
inlawrev-3110	647	11	"	"	PUNCT
inlawrev-3110	647	12	rule	rule	NOUN
inlawrev-3110	647	13	has	have	AUX
inlawrev-3110	647	14	been	be	AUX
inlawrev-3110	647	15	adopted	adopt	VERB
inlawrev-3110	647	16	by	by	ADP
inlawrev-3110	647	17	the	the	DET
inlawrev-3110	647	18	house	house	NOUN
inlawrev-3110	647	19	and	and	CCONJ
inlawrev-3110	647	20	your	your	PRON
inlawrev-3110	647	21	committee	committee	NOUN
inlawrev-3110	647	22	.	.	PUNCT
inlawrev-3110	648	1	142	142	NUM
inlawrev-3110	648	2	138	138	NUM
inlawrev-3110	648	3	.	.	PUNCT
inlawrev-3110	649	1	see	see	VERB
inlawrev-3110	649	2	49	49	NUM
inlawrev-3110	649	3	fed	fed	PROPN
inlawrev-3110	649	4	.	.	PUNCT
inlawrev-3110	650	1	reg	reg	NOUN
inlawrev-3110	650	2	.	.	PUNCT
inlawrev-3110	651	1	1	1	NUM
inlawrev-3110	651	2	932	932	NUM
inlawrev-3110	651	3	1	1	NUM
inlawrev-3110	651	4	1	1	NUM
inlawrev-3110	651	5	9329	9329	NUM
inlawrev-3110	651	6	(	(	PUNCT
inlawrev-3110	651	7	proposed	propose	VERB
inlawrev-3110	651	8	may	may	AUX
inlawrev-3110	651	9	7	7	NUM
inlawrev-3110	651	10	,	,	PUNCT
inlawrev-3110	651	11	1	1	NUM
inlawrev-3110	651	12	984	984	NUM
inlawrev-3110	651	13	)	)	PUNCT
inlawrev-3110	651	14	.	.	PUNCT
inlawrev-3110	652	1	139	139	NUM
inlawrev-3110	652	2	.	.	PUNCT
inlawrev-3110	652	3	i.r.c	i.r.c	NOUN
inlawrev-3110	652	4	.	.	PUNCT
inlawrev-3110	653	1	§	§	PROPN
inlawrev-3110	653	2	125(d)(1)(a	125(d)(1)(a	NUM
inlawrev-3110	653	3	)	)	PUNCT
inlawrev-3110	653	4	.	.	PUNCT
inlawrev-3110	654	1	140	140	NUM
inlawrev-3110	654	2	.	.	PUNCT
inlawrev-3110	654	3	i.r.c	i.r.c	NOUN
inlawrev-3110	654	4	.	.	PUNCT
inlawrev-3110	655	1	§	§	PROPN
inlawrev-3110	655	2	§	§	ADJ
inlawrev-3110	655	3	701	701	NUM
inlawrev-3110	655	4	-	-	SYM
inlawrev-3110	655	5	761	761	NUM
inlawrev-3110	655	6	.	.	PUNCT
inlawrev-3110	655	7	141	141	NUM
inlawrev-3110	655	8	.	.	PUNCT
inlawrev-3110	656	1	the	the	DET
inlawrev-3110	656	2	two	two	NUM
inlawrev-3110	656	3	exceptions	exception	NOUN
inlawrev-3110	656	4	both	both	PRON
inlawrev-3110	656	5	involve	involve	VERB
inlawrev-3110	656	6	sale	sale	NOUN
inlawrev-3110	656	7	of	of	ADP
inlawrev-3110	656	8	assets	asset	NOUN
inlawrev-3110	656	9	from	from	ADP
inlawrev-3110	656	10	a	a	DET
inlawrev-3110	656	11	partner	partner	NOUN
inlawrev-3110	656	12	to	to	ADP
inlawrev-3110	656	13	a	a	DET
inlawrev-3110	656	14	partnership	partnership	NOUN
inlawrev-3110	656	15	.	.	PUNCT
inlawrev-3110	657	1	if	if	SCONJ
inlawrev-3110	657	2	a	a	DET
inlawrev-3110	657	3	partner	partner	NOUN
inlawrev-3110	657	4	owns	own	VERB
inlawrev-3110	657	5	directly	directly	ADV
inlawrev-3110	657	6	or	or	CCONJ
inlawrev-3110	657	7	indirectly	indirectly	ADV
inlawrev-3110	657	8	more	more	ADJ
inlawrev-3110	657	9	than	than	ADP
inlawrev-3110	657	10	a	a	DET
inlawrev-3110	657	11	fifty	fifty	NUM
inlawrev-3110	657	12	percent	percent	NOUN
inlawrev-3110	657	13	interest	interest	NOUN
inlawrev-3110	657	14	in	in	ADP
inlawrev-3110	657	15	the	the	DET
inlawrev-3110	657	16	partnership	partnership	NOUN
inlawrev-3110	657	17	,	,	PUNCT
inlawrev-3110	657	18	no	no	DET
inlawrev-3110	657	19	loss	loss	NOUN
inlawrev-3110	657	20	will	will	AUX
inlawrev-3110	657	21	be	be	AUX
inlawrev-3110	657	22	allowed	allow	VERB
inlawrev-3110	657	23	on	on	ADP
inlawrev-3110	657	24	the	the	DET
inlawrev-3110	657	25	sale	sale	NOUN
inlawrev-3110	657	26	.	.	PUNCT
inlawrev-3110	658	1	i.r.c	i.r.c	NOUN
inlawrev-3110	658	2	.	.	PUNCT
inlawrev-3110	659	1	§	§	PROPN
inlawrev-3110	659	2	707(bxl	707(bxl	PROPN
inlawrev-3110	659	3	)	)	PUNCT
inlawrev-3110	659	4	(	(	PUNCT
inlawrev-3110	659	5	1988	1988	NUM
inlawrev-3110	659	6	)	)	PUNCT
inlawrev-3110	659	7	.	.	PUNCT
inlawrev-3110	660	1	ifa	ifa	PROPN
inlawrev-3110	660	2	partner	partner	NOUN
inlawrev-3110	660	3	owns	own	VERB
inlawrev-3110	660	4	directly	directly	ADV
inlawrev-3110	660	5	or	or	CCONJ
inlawrev-3110	660	6	indirectly	indirectly	ADV
inlawrev-3110	660	7	more	more	ADJ
inlawrev-3110	660	8	than	than	ADP
inlawrev-3110	660	9	an	an	DET
inlawrev-3110	660	10	eighty	eighty	NUM
inlawrev-3110	660	11	percent	percent	NOUN
inlawrev-3110	660	12	interest	interest	NOUN
inlawrev-3110	660	13	in	in	ADP
inlawrev-3110	660	14	the	the	DET
inlawrev-3110	660	15	partnership	partnership	NOUN
inlawrev-3110	660	16	,	,	PUNCT
inlawrev-3110	660	17	any	any	DET
inlawrev-3110	660	18	gain	gain	NOUN
inlawrev-3110	660	19	which	which	PRON
inlawrev-3110	660	20	will	will	AUX
inlawrev-3110	660	21	be	be	AUX
inlawrev-3110	660	22	ordinary	ordinary	ADJ
inlawrev-3110	660	23	income	income	NOUN
inlawrev-3110	660	24	in	in	ADP
inlawrev-3110	660	25	the	the	DET
inlawrev-3110	660	26	hands	hand	NOUN
inlawrev-3110	660	27	ofthe	ofthe	NOUN
inlawrev-3110	660	28	transferee	transferee	PROPN
inlawrev-3110	660	29	shall	shall	AUX
inlawrev-3110	660	30	be	be	AUX
inlawrev-3110	660	31	ordinary	ordinary	ADJ
inlawrev-3110	660	32	income	income	NOUN
inlawrev-3110	660	33	to	to	ADP
inlawrev-3110	660	34	the	the	DET
inlawrev-3110	660	35	partner	partner	NOUN
inlawrev-3110	660	36	.	.	PUNCT
inlawrev-3110	660	37	i.r.c	i.r.c	NOUN
inlawrev-3110	660	38	.	.	PUNCT
inlawrev-3110	661	1	§	§	PROPN
inlawrev-3110	661	2	707(bx2	707(bx2	NUM
inlawrev-3110	661	3	)	)	PUNCT
inlawrev-3110	661	4	(	(	PUNCT
inlawrev-3110	661	5	1988	1988	NUM
inlawrev-3110	661	6	)	)	PUNCT
inlawrev-3110	661	7	.	.	PUNCT
inlawrev-3110	662	1	see	see	VERB
inlawrev-3110	662	2	also	also	ADV
inlawrev-3110	662	3	j.	j.	PROPN
inlawrev-3110	662	4	rex	rex	PROPN
inlawrev-3110	662	5	dibble	dibble	PROPN
inlawrev-3110	662	6	,	,	PUNCT
inlawrev-3110	662	7	partnership	partnership	NOUN
inlawrev-3110	662	8	changes	change	NOUN
inlawrev-3110	662	9	in	in	ADP
inlawrev-3110	662	10	general	general	ADJ
inlawrev-3110	662	11	,	,	PUNCT
inlawrev-3110	662	12	1955	1955	NUM
inlawrev-3110	662	13	so	so	ADV
inlawrev-3110	662	14	.	.	PUNCT
inlawrev-3110	663	1	calif	calif	PROPN
inlawrev-3110	663	2	.	.	PUNCT
inlawrev-3110	664	1	tax	tax	PROPN
inlawrev-3110	664	2	inst	inst	PROPN
inlawrev-3110	664	3	.	.	PROPN
inlawrev-3110	665	1	177	177	NUM
inlawrev-3110	665	2	,	,	PUNCT
inlawrev-3110	665	3	187	187	NUM
inlawrev-3110	665	4	-	-	SYM
inlawrev-3110	665	5	188	188	NUM
inlawrev-3110	665	6	.	.	PUNCT
inlawrev-3110	666	1	142	142	NUM
inlawrev-3110	666	2	.	.	PUNCT
inlawrev-3110	667	1	s.	s.	PROPN
inlawrev-3110	667	2	rep	rep	PROPN
inlawrev-3110	667	3	.	.	PROPN
inlawrev-3110	668	1	no	no	PROPN
inlawrev-3110	668	2	.	.	NOUN
inlawrev-3110	668	3	1622	1622	NUM
inlawrev-3110	668	4	,	,	PUNCT
inlawrev-3110	668	5	83rd	83rd	ADJ
inlawrev-3110	668	6	cong	cong	NOUN
inlawrev-3110	668	7	.	.	PROPN
inlawrev-3110	668	8	,	,	PUNCT
inlawrev-3110	668	9	2d	2d	PROPN
inlawrev-3110	668	10	sess	sess	NOUN
inlawrev-3110	668	11	.	.	PUNCT
inlawrev-3110	669	1	92	92	NUM
inlawrev-3110	669	2	(	(	PUNCT
inlawrev-3110	669	3	1954	1954	NUM
inlawrev-3110	669	4	)	)	PUNCT
inlawrev-3110	669	5	.	.	PUNCT
inlawrev-3110	670	1	1	1	NUM
inlawrev-3110	670	2	994	994	NUM
inlawrev-3110	670	3	]	]	PUNCT
inlawrev-3110	670	4	partners	partner	NOUN
inlawrev-3110	670	5	as	as	ADP
inlawrev-3110	670	6	common	common	ADJ
inlawrev-3110	670	7	law	law	NOUN
inlawrev-3110	670	8	employees	employee	NOUN
inlawrev-3110	670	9	4	4	NUM
inlawrev-3110	670	10	1	1	NUM
inlawrev-3110	670	11	the	the	DET
inlawrev-3110	670	12	aggregate	aggregate	ADJ
inlawrev-3110	670	13	approach	approach	NOUN
inlawrev-3110	670	14	proved	prove	VERB
inlawrev-3110	670	15	unworkable	unworkable	ADJ
inlawrev-3110	670	16	for	for	ADP
inlawrev-3110	670	17	a	a	DET
inlawrev-3110	670	18	partnership	partnership	NOUN
inlawrev-3110	670	19	in	in	ADP
inlawrev-3110	670	20	a	a	DET
inlawrev-3110	670	21	year	year	NOUN
inlawrev-3110	670	22	in	in	ADP
inlawrev-3110	670	23	which	which	PRON
inlawrev-3110	670	24	the	the	DET
inlawrev-3110	670	25	partnership	partnership	NOUN
inlawrev-3110	670	26	profits	profit	NOUN
inlawrev-3110	670	27	were	be	AUX
inlawrev-3110	670	28	insufficient	insufficient	ADJ
inlawrev-3110	670	29	to	to	PART
inlawrev-3110	670	30	cover	cover	VERB
inlawrev-3110	670	31	the	the	DET
inlawrev-3110	670	32	partnership	partnership	NOUN
inlawrev-3110	670	33	salary	salary	NOUN
inlawrev-3110	670	34	expense	expense	NOUN
inlawrev-3110	670	35	.	.	PUNCT
inlawrev-3110	671	1	treasury	treasury	NOUN
inlawrev-3110	671	2	regulations	regulation	NOUN
inlawrev-3110	671	3	under	under	ADP
inlawrev-3110	671	4	the	the	DET
inlawrev-3110	671	5	internal	internal	ADJ
inlawrev-3110	671	6	revenue	revenue	NOUN
inlawrev-3110	671	7	code	code	NOUN
inlawrev-3110	671	8	of	of	ADP
inlawrev-3110	671	9	1	1	NUM
inlawrev-3110	671	10	939	939	NUM
inlawrev-3110	671	11	were	be	AUX
inlawrev-3110	671	12	clear	clear	ADJ
inlawrev-3110	671	13	that	that	SCONJ
inlawrev-3110	671	14	a	a	DET
inlawrev-3110	671	15	salary	salary	NOUN
inlawrev-3110	671	16	was	be	AUX
inlawrev-3110	671	17	merely	merely	ADV
inlawrev-3110	671	18	an	an	DET
inlawrev-3110	671	19	adjustment	adjustment	NOUN
inlawrev-3110	671	20	of	of	ADP
inlawrev-3110	671	21	the	the	DET
inlawrev-3110	671	22	distributive	distributive	ADJ
inlawrev-3110	671	23	incomes	income	NOUN
inlawrev-3110	671	24	among	among	ADP
inlawrev-3110	671	25	the	the	DET
inlawrev-3110	671	26	partners	partner	NOUN
inlawrev-3110	671	27	.	.	PUNCT
inlawrev-3110	672	1	143	143	NUM
inlawrev-3110	672	2	this	this	PRON
inlawrev-3110	672	3	was	be	AUX
inlawrev-3110	672	4	satisfactory	satisfactory	ADJ
inlawrev-3110	672	5	if	if	SCONJ
inlawrev-3110	672	6	there	there	PRON
inlawrev-3110	672	7	were	be	VERB
inlawrev-3110	672	8	sufficient	sufficient	ADJ
inlawrev-3110	672	9	profits	profit	NOUN
inlawrev-3110	672	10	to	to	PART
inlawrev-3110	672	11	cover	cover	VERB
inlawrev-3110	672	12	the	the	DET
inlawrev-3110	672	13	salary	salary	NOUN
inlawrev-3110	672	14	,	,	PUNCT
inlawrev-3110	672	15	but	but	CCONJ
inlawrev-3110	672	16	not	not	PART
inlawrev-3110	672	17	if	if	SCONJ
inlawrev-3110	672	18	profits	profit	NOUN
inlawrev-3110	672	19	were	be	AUX
inlawrev-3110	672	20	insufficient	insufficient	ADJ
inlawrev-3110	672	21	:	:	PUNCT
inlawrev-3110	672	22	let	let	VERB
inlawrev-3110	672	23	us	we	PRON
inlawrev-3110	672	24	consider	consider	VERB
inlawrev-3110	672	25	the	the	DET
inlawrev-3110	672	26	c	c	PROPN
inlawrev-3110	672	27	and	and	CCONJ
inlawrev-3110	672	28	d	d	PROPN
inlawrev-3110	672	29	partnership	partnership	NOUN
inlawrev-3110	672	30	.	.	PUNCT
inlawrev-3110	673	1	each	each	DET
inlawrev-3110	673	2	partner	partner	NOUN
inlawrev-3110	673	3	invests	invest	VERB
inlawrev-3110	673	4	$	$	SYM
inlawrev-3110	673	5	10,000	10,000	NUM
inlawrev-3110	673	6	and	and	CCONJ
inlawrev-3110	673	7	is	be	AUX
inlawrev-3110	673	8	to	to	PART
inlawrev-3110	673	9	share	share	VERB
inlawrev-3110	673	10	equally	equally	ADV
inlawrev-3110	673	11	in	in	ADP
inlawrev-3110	673	12	profits	profit	NOUN
inlawrev-3110	673	13	and	and	CCONJ
inlawrev-3110	673	14	losses	loss	NOUN
inlawrev-3110	673	15	after	after	SCONJ
inlawrev-3110	673	16	an	an	DET
inlawrev-3110	673	17	annual	annual	ADJ
inlawrev-3110	673	18	salary	salary	NOUN
inlawrev-3110	673	19	of	of	ADP
inlawrev-3110	673	20	$	$	SYM
inlawrev-3110	673	21	3,000	3,000	NUM
inlawrev-3110	673	22	is	be	AUX
inlawrev-3110	673	23	paid	pay	VERB
inlawrev-3110	673	24	to	to	ADP
inlawrev-3110	673	25	c.	c.	PROPN
inlawrev-3110	673	26	in	in	ADP
inlawrev-3110	673	27	its	its	PRON
inlawrev-3110	673	28	first	first	ADJ
inlawrev-3110	673	29	year	year	NOUN
inlawrev-3110	673	30	the	the	DET
inlawrev-3110	673	31	partnership	partnership	NOUN
inlawrev-3110	673	32	loses	lose	VERB
inlawrev-3110	673	33	$	$	SYM
inlawrev-3110	673	34	2,000	2,000	NUM
inlawrev-3110	673	35	,	,	PUNCT
inlawrev-3110	673	36	and	and	CCONJ
inlawrev-3110	673	37	in	in	ADP
inlawrev-3110	673	38	addition	addition	NOUN
inlawrev-3110	673	39	pays	pay	VERB
inlawrev-3110	673	40	c	c	NOUN
inlawrev-3110	673	41	his	his	PRON
inlawrev-3110	673	42	salary	salary	NOUN
inlawrev-3110	673	43	.	.	PUNCT
inlawrev-3110	674	1	the	the	DET
inlawrev-3110	674	2	result	result	NOUN
inlawrev-3110	674	3	is	be	AUX
inlawrev-3110	674	4	that	that	SCONJ
inlawrev-3110	674	5	c	c	PROPN
inlawrev-3110	674	6	has	have	AUX
inlawrev-3110	674	7	made	make	VERB
inlawrev-3110	674	8	$	$	SYM
inlawrev-3110	674	9	500	500	NUM
inlawrev-3110	674	10	while	while	SCONJ
inlawrev-3110	674	11	d	d	NOUN
inlawrev-3110	674	12	has	have	AUX
inlawrev-3110	674	13	lost	lose	VERB
inlawrev-3110	674	14	$	$	SYM
inlawrev-3110	674	15	2,500	2,500	NUM
inlawrev-3110	674	16	.	.	PUNCT
inlawrev-3110	675	1	it	it	PRON
inlawrev-3110	675	2	is	be	AUX
inlawrev-3110	675	3	somewhat	somewhat	ADV
inlawrev-3110	675	4	anomalous	anomalous	ADJ
inlawrev-3110	675	5	to	to	PART
inlawrev-3110	675	6	speak	speak	VERB
inlawrev-3110	675	7	of	of	ADP
inlawrev-3110	675	8	c	c	PROPN
inlawrev-3110	675	9	's	's	PART
inlawrev-3110	675	10	income	income	NOUN
inlawrev-3110	675	11	as	as	ADP
inlawrev-3110	675	12	a	a	DET
inlawrev-3110	675	13	distributive	distributive	ADJ
inlawrev-3110	675	14	share	share	NOUN
inlawrev-3110	675	15	of	of	ADP
inlawrev-3110	675	16	partnership	partnership	NOUN
inlawrev-3110	675	17	income	income	NOUN
inlawrev-3110	675	18	,	,	PUNCT
inlawrev-3110	675	19	when	when	SCONJ
inlawrev-3110	675	20	the	the	DET
inlawrev-3110	675	21	partnership	partnership	NOUN
inlawrev-3110	675	22	return	return	NOUN
inlawrev-3110	675	23	shows	show	VERB
inlawrev-3110	675	24	a	a	DET
inlawrev-3110	675	25	loss	loss	NOUN
inlawrev-3110	675	26	.	.	PUNCT
inlawrev-3110	676	1	and	and	CCONJ
inlawrev-3110	676	2	it	it	PRON
inlawrev-3110	676	3	can	can	AUX
inlawrev-3110	676	4	be	be	AUX
inlawrev-3110	676	5	easily	easily	ADV
inlawrev-3110	676	6	be	be	AUX
inlawrev-3110	676	7	imagined	imagine	VERB
inlawrev-3110	676	8	that	that	SCONJ
inlawrev-3110	676	9	a	a	DET
inlawrev-3110	676	10	revenue	revenue	NOUN
inlawrev-3110	676	11	agent	agent	NOUN
inlawrev-3110	676	12	would	would	AUX
inlawrev-3110	676	13	be	be	AUX
inlawrev-3110	676	14	dubious	dubious	ADJ
inlawrev-3110	676	15	about	about	ADP
inlawrev-3110	676	16	the	the	DET
inlawrev-3110	676	17	allowance	allowance	NOUN
inlawrev-3110	676	18	of	of	ADP
inlawrev-3110	676	19	a	a	DET
inlawrev-3110	676	20	$	$	SYM
inlawrev-3110	676	21	2,500	2,500	NUM
inlawrev-3110	676	22	partnership	partnership	NOUN
inlawrev-3110	676	23	loss	loss	NOUN
inlawrev-3110	676	24	to	to	ADP
inlawrev-3110	676	25	d	d	NOUN
inlawrev-3110	676	26	,	,	PUNCT
inlawrev-3110	676	27	when	when	SCONJ
inlawrev-3110	676	28	the	the	DET
inlawrev-3110	676	29	entire	entire	ADJ
inlawrev-3110	676	30	partnership	partnership	NOUN
inlawrev-3110	676	31	loss	loss	NOUN
inlawrev-3110	676	32	appears	appear	VERB
inlawrev-3110	676	33	on	on	ADP
inlawrev-3110	676	34	its	its	PRON
inlawrev-3110	676	35	return	return	NOUN
inlawrev-3110	676	36	as	as	ADP
inlawrev-3110	676	37	$	$	SYM
inlawrev-3110	676	38	2,000	2,000	NUM
inlawrev-3110	676	39	.	.	PUNCT
inlawrev-3110	677	1	i44	i44	PROPN
inlawrev-3110	677	2	the	the	DET
inlawrev-3110	677	3	result	result	NOUN
inlawrev-3110	677	4	was	be	AUX
inlawrev-3110	677	5	the	the	DET
inlawrev-3110	677	6	enactment	enactment	NOUN
inlawrev-3110	677	7	ofcode	ofcode	ADJ
inlawrev-3110	677	8	section	section	NOUN
inlawrev-3110	677	9	707(c	707(c	PROPN
inlawrev-3110	677	10	)	)	PUNCT
inlawrev-3110	677	11	which	which	PRON
inlawrev-3110	677	12	states	state	VERB
inlawrev-3110	677	13	that	that	SCONJ
inlawrev-3110	677	14	if	if	SCONJ
inlawrev-3110	677	15	the	the	DET
inlawrev-3110	677	16	partnership	partnership	NOUN
inlawrev-3110	677	17	pays	pay	VERB
inlawrev-3110	677	18	a	a	DET
inlawrev-3110	677	19	partner	partner	NOUN
inlawrev-3110	677	20	for	for	ADP
inlawrev-3110	677	21	services	service	NOUN
inlawrev-3110	677	22	,	,	PUNCT
inlawrev-3110	677	23	and	and	CCONJ
inlawrev-3110	677	24	if	if	SCONJ
inlawrev-3110	677	25	such	such	ADJ
inlawrev-3110	677	26	payments	payment	NOUN
inlawrev-3110	677	27	are	be	AUX
inlawrev-3110	677	28	not	not	PART
inlawrev-3110	677	29	dependent	dependent	ADJ
inlawrev-3110	677	30	on	on	ADP
inlawrev-3110	677	31	the	the	DET
inlawrev-3110	677	32	income	income	NOUN
inlawrev-3110	677	33	of	of	ADP
inlawrev-3110	677	34	the	the	DET
inlawrev-3110	677	35	partnership	partnership	NOUN
inlawrev-3110	677	36	,	,	PUNCT
inlawrev-3110	677	37	the	the	DET
inlawrev-3110	677	38	payments	payment	NOUN
inlawrev-3110	677	39	are	be	AUX
inlawrev-3110	677	40	treated	treat	VERB
inlawrev-3110	677	41	as	as	ADP
inlawrev-3110	677	42	having	having	AUX
inlawrev-3110	677	43	been	be	AUX
inlawrev-3110	677	44	made	make	VERB
inlawrev-3110	677	45	to	to	ADP
inlawrev-3110	677	46	an	an	DET
inlawrev-3110	677	47	outsider	outsider	NOUN
inlawrev-3110	677	48	.	.	PUNCT
inlawrev-3110	678	1	in	in	ADP
inlawrev-3110	678	2	the	the	DET
inlawrev-3110	678	3	example	example	NOUN
inlawrev-3110	678	4	above	above	ADV
inlawrev-3110	678	5	,	,	PUNCT
inlawrev-3110	678	6	c	c	PROPN
inlawrev-3110	678	7	would	would	AUX
inlawrev-3110	678	8	be	be	AUX
inlawrev-3110	678	9	treated	treat	VERB
inlawrev-3110	678	10	as	as	ADP
inlawrev-3110	678	11	having	having	AUX
inlawrev-3110	678	12	received	receive	VERB
inlawrev-3110	678	13	a	a	DET
inlawrev-3110	678	14	$	$	SYM
inlawrev-3110	678	15	3,000	3,000	NUM
inlawrev-3110	678	16	salary	salary	NOUN
inlawrev-3110	678	17	,	,	PUNCT
inlawrev-3110	678	18	the	the	DET
inlawrev-3110	678	19	partnership	partnership	NOUN
inlawrev-3110	678	20	would	would	AUX
inlawrev-3110	678	21	report	report	VERB
inlawrev-3110	678	22	a	a	DET
inlawrev-3110	678	23	loss	loss	NOUN
inlawrev-3110	678	24	of	of	ADP
inlawrev-3110	678	25	$	$	SYM
inlawrev-3110	678	26	5,000	5,000	NUM
inlawrev-3110	678	27	and	and	CCONJ
inlawrev-3110	678	28	both	both	DET
inlawrev-3110	678	29	c	c	PROPN
inlawrev-3110	679	1	and	and	CCONJ
inlawrev-3110	679	2	d	d	PROPN
inlawrev-3110	679	3	would	would	AUX
inlawrev-3110	679	4	report	report	VERB
inlawrev-3110	679	5	losses	loss	NOUN
inlawrev-3110	679	6	of	of	ADP
inlawrev-3110	679	7	$	$	SYM
inlawrev-3110	679	8	2,500	2,500	NUM
inlawrev-3110	679	9	.	.	PUNCT
inlawrev-3110	680	1	conclusion	conclusion	NOUN
inlawrev-3110	680	2	the	the	DET
inlawrev-3110	680	3	treatment	treatment	NOUN
inlawrev-3110	680	4	of	of	ADP
inlawrev-3110	680	5	partners	partner	NOUN
inlawrev-3110	680	6	under	under	ADP
inlawrev-3110	680	7	various	various	ADJ
inlawrev-3110	680	8	areas	area	NOUN
inlawrev-3110	680	9	of	of	ADP
inlawrev-3110	680	10	the	the	DET
inlawrev-3110	680	11	law	law	NOUN
inlawrev-3110	680	12	is	be	AUX
inlawrev-3110	680	13	uncoordinated	uncoordinated	ADJ
inlawrev-3110	680	14	and	and	CCONJ
inlawrev-3110	680	15	inconsistent	inconsistent	ADJ
inlawrev-3110	680	16	.	.	PUNCT
inlawrev-3110	681	1	courts	court	NOUN
inlawrev-3110	681	2	are	be	AUX
inlawrev-3110	681	3	loathe	loathe	ADJ
inlawrev-3110	681	4	to	to	PART
inlawrev-3110	681	5	upset	upset	VERB
inlawrev-3110	681	6	long	long	ADV
inlawrev-3110	681	7	-	-	PUNCT
inlawrev-3110	681	8	standing	stand	VERB
inlawrev-3110	681	9	precedent	precedent	NOUN
inlawrev-3110	681	10	without	without	ADP
inlawrev-3110	681	11	clear	clear	ADJ
inlawrev-3110	681	12	statutory	statutory	ADJ
inlawrev-3110	681	13	authority	authority	NOUN
inlawrev-3110	681	14	.	.	PUNCT
inlawrev-3110	682	1	some	some	PRON
inlawrev-3110	682	2	of	of	ADP
inlawrev-3110	682	3	the	the	DET
inlawrev-3110	682	4	developments	development	NOUN
inlawrev-3110	682	5	in	in	ADP
inlawrev-3110	682	6	the	the	DET
inlawrev-3110	682	7	welfare	welfare	NOUN
inlawrev-3110	682	8	benefits	benefit	NOUN
inlawrev-3110	682	9	area	area	NOUN
inlawrev-3110	682	10	have	have	AUX
inlawrev-3110	682	11	been	be	AUX
inlawrev-3110	682	12	anomalous	anomalous	ADJ
inlawrev-3110	682	13	,	,	PUNCT
inlawrev-3110	682	14	primarily	primarily	ADV
inlawrev-3110	682	15	excluding	exclude	VERB
inlawrev-3110	682	16	partners	partner	NOUN
inlawrev-3110	682	17	from	from	ADP
inlawrev-3110	682	18	participation	participation	NOUN
inlawrev-3110	682	19	when	when	SCONJ
inlawrev-3110	682	20	the	the	DET
inlawrev-3110	682	21	stated	state	VERB
inlawrev-3110	682	22	reason	reason	NOUN
inlawrev-3110	682	23	for	for	ADP
inlawrev-3110	682	24	not	not	PART
inlawrev-3110	682	25	including	include	VERB
inlawrev-3110	682	26	them	they	PRON
inlawrev-3110	682	27	as	as	SCONJ
inlawrev-3110	682	28	employees	employee	NOUN
inlawrev-3110	682	29	is	be	AUX
inlawrev-3110	682	30	that	that	SCONJ
inlawrev-3110	682	31	they	they	PRON
inlawrev-3110	682	32	have	have	VERB
inlawrev-3110	682	33	no	no	DET
inlawrev-3110	682	34	need	need	NOUN
inlawrev-3110	682	35	for	for	ADP
inlawrev-3110	682	36	procedural	procedural	ADJ
inlawrev-3110	682	37	protection	protection	NOUN
inlawrev-3110	682	38	provided	provide	VERB
inlawrev-3110	682	39	by	by	ADP
inlawrev-3110	682	40	erisa	erisa	NOUN
inlawrev-3110	682	41	.	.	PUNCT
inlawrev-3110	683	1	one	one	NUM
inlawrev-3110	683	2	solution	solution	NOUN
inlawrev-3110	683	3	to	to	ADP
inlawrev-3110	683	4	the	the	DET
inlawrev-3110	683	5	erratic	erratic	ADJ
inlawrev-3110	683	6	treatment	treatment	NOUN
inlawrev-3110	683	7	ofpartners	ofpartner	NOUN
inlawrev-3110	683	8	is	be	AUX
inlawrev-3110	683	9	the	the	DET
inlawrev-3110	683	10	enactment	enactment	NOUN
inlawrev-3110	683	11	of	of	ADP
inlawrev-3110	683	12	legislation	legislation	NOUN
inlawrev-3110	683	13	that	that	PRON
inlawrev-3110	683	14	would	would	AUX
inlawrev-3110	683	15	override	override	VERB
inlawrev-3110	683	16	the	the	DET
inlawrev-3110	683	17	inconsistent	inconsistent	ADJ
inlawrev-3110	683	18	positions	position	NOUN
inlawrev-3110	683	19	taken	take	VERB
inlawrev-3110	683	20	by	by	ADP
inlawrev-3110	683	21	courts	court	NOUN
inlawrev-3110	683	22	and	and	CCONJ
inlawrev-3110	683	23	various	various	ADJ
inlawrev-3110	683	24	administrative	administrative	ADJ
inlawrev-3110	683	25	agencies	agency	NOUN
inlawrev-3110	683	26	.	.	PUNCT
inlawrev-3110	684	1	because	because	SCONJ
inlawrev-3110	684	2	the	the	DET
inlawrev-3110	684	3	relationship	relationship	NOUN
inlawrev-3110	684	4	among	among	ADP
inlawrev-3110	684	5	partners	partner	NOUN
inlawrev-3110	684	6	and	and	CCONJ
inlawrev-3110	684	7	the	the	DET
inlawrev-3110	684	8	definition	definition	NOUN
inlawrev-3110	684	9	of	of	ADP
inlawrev-3110	684	10	partnership	partnership	NOUN
inlawrev-3110	684	11	is	be	AUX
inlawrev-3110	684	12	generally	generally	ADV
inlawrev-3110	684	13	a	a	DET
inlawrev-3110	684	14	matter	matter	NOUN
inlawrev-3110	684	15	of	of	ADP
inlawrev-3110	684	16	state	state	NOUN
inlawrev-3110	684	17	law	law	NOUN
inlawrev-3110	684	18	,	,	PUNCT
inlawrev-3110	684	19	145	145	NUM
inlawrev-3110	684	20	rupa	rupa	NOUN
inlawrev-3110	684	21	is	be	AUX
inlawrev-3110	684	22	the	the	DET
inlawrev-3110	684	23	most	most	ADV
inlawrev-3110	684	24	logical	logical	ADJ
inlawrev-3110	684	25	,	,	PUNCT
inlawrev-3110	684	26	effective	effective	ADJ
inlawrev-3110	684	27	cure	cure	NOUN
inlawrev-3110	684	28	for	for	ADP
inlawrev-3110	684	29	the	the	DET
inlawrev-3110	684	30	current	current	ADJ
inlawrev-3110	684	31	inconsistencies	inconsistency	NOUN
inlawrev-3110	684	32	in	in	ADP
inlawrev-3110	684	33	the	the	DET
inlawrev-3110	684	34	law	law	NOUN
inlawrev-3110	684	35	.	.	PUNCT
inlawrev-3110	685	1	if	if	SCONJ
inlawrev-3110	685	2	the	the	DET
inlawrev-3110	685	3	adoption	adoption	NOUN
inlawrev-3110	685	4	of	of	ADP
inlawrev-3110	685	5	the	the	DET
inlawrev-3110	685	6	entity	entity	NOUN
inlawrev-3110	685	7	theory	theory	NOUN
inlawrev-3110	685	8	in	in	ADP
inlawrev-3110	685	9	rupa	rupa	NOUN
inlawrev-3110	685	10	is	be	AUX
inlawrev-3110	685	11	not	not	PART
inlawrev-3110	685	12	sufficient	sufficient	ADJ
inlawrev-3110	685	13	to	to	PART
inlawrev-3110	685	14	establish	establish	VERB
inlawrev-3110	685	15	that	that	SCONJ
inlawrev-3110	685	16	partners	partner	NOUN
inlawrev-3110	685	17	are	be	AUX
inlawrev-3110	685	18	employees	employee	NOUN
inlawrev-3110	685	19	ofthe	ofthe	PROPN
inlawrev-3110	685	20	partnership	partnership	NOUN
inlawrev-3110	685	21	,	,	PUNCT
inlawrev-3110	685	22	then	then	ADV
inlawrev-3110	685	23	rupa	rupa	NOUN
inlawrev-3110	685	24	should	should	AUX
inlawrev-3110	685	25	be	be	AUX
inlawrev-3110	685	26	amended	amend	VERB
inlawrev-3110	685	27	to	to	ADP
inlawrev-3110	685	28	explicitly	explicitly	ADV
inlawrev-3110	685	29	state	state	VERB
inlawrev-3110	685	30	that	that	SCONJ
inlawrev-3110	685	31	partners	partner	NOUN
inlawrev-3110	685	32	are	be	AUX
inlawrev-3110	685	33	employees	employee	NOUN
inlawrev-3110	685	34	.	.	PUNCT
inlawrev-3110	686	1	in	in	ADP
inlawrev-3110	686	2	addition	addition	NOUN
inlawrev-3110	686	3	to	to	ADP
inlawrev-3110	686	4	those	those	DET
inlawrev-3110	686	5	changes	change	NOUN
inlawrev-3110	686	6	in	in	ADP
inlawrev-3110	686	7	state	state	NOUN
inlawrev-3110	686	8	partnership	partnership	NOUN
inlawrev-3110	686	9	law	law	NOUN
inlawrev-3110	686	10	,	,	PUNCT
inlawrev-3110	686	11	federal	federal	ADJ
inlawrev-3110	686	12	legislation	legislation	NOUN
inlawrev-3110	686	13	is	be	AUX
inlawrev-3110	686	14	desirable	desirable	ADJ
inlawrev-3110	686	15	to	to	PART
inlawrev-3110	686	16	cure	cure	VERB
inlawrev-3110	686	17	the	the	DET
inlawrev-3110	686	18	inconsistencies	inconsistency	NOUN
inlawrev-3110	686	19	in	in	ADP
inlawrev-3110	686	20	the	the	DET
inlawrev-3110	686	21	treatment	treatment	NOUN
inlawrev-3110	686	22	of	of	ADP
inlawrev-3110	686	23	a	a	DET
inlawrev-3110	686	24	partner	partner	NOUN
inlawrev-3110	686	25	's	's	PART
inlawrev-3110	686	26	welfare	welfare	NOUN
inlawrev-3110	686	27	benefits	benefit	NOUN
inlawrev-3110	686	28	if	if	SCONJ
inlawrev-3110	686	29	the	the	DET
inlawrev-3110	686	30	department	department	NOUN
inlawrev-3110	686	31	of	of	ADP
inlawrev-3110	686	32	labor	labor	NOUN
inlawrev-3110	686	33	does	do	AUX
inlawrev-3110	686	34	not	not	PART
inlawrev-3110	686	35	respect	respect	VERB
inlawrev-3110	686	36	the	the	DET
inlawrev-3110	686	37	changes	change	NOUN
inlawrev-3110	686	38	ofrupa	ofrupa	ADJ
inlawrev-3110	686	39	.	.	PUNCT
inlawrev-3110	687	1	if	if	SCONJ
inlawrev-3110	687	2	courts	court	NOUN
inlawrev-3110	687	3	do	do	AUX
inlawrev-3110	687	4	not	not	PART
inlawrev-3110	687	5	respect	respect	VERB
inlawrev-3110	687	6	the	the	DET
inlawrev-3110	687	7	changes	change	NOUN
inlawrev-3110	687	8	ofrupa	ofrupa	ADJ
inlawrev-3110	687	9	,	,	PUNCT
inlawrev-3110	687	10	then	then	ADV
inlawrev-3110	687	11	legislation	legislation	NOUN
inlawrev-3110	687	12	treating	treat	VERB
inlawrev-3110	687	13	partners	partner	NOUN
inlawrev-3110	687	14	as	as	SCONJ
inlawrev-3110	687	15	employees	employee	NOUN
inlawrev-3110	687	16	is	be	AUX
inlawrev-3110	687	17	desirable	desirable	ADJ
inlawrev-3110	687	18	for	for	ADP
inlawrev-3110	687	19	title	title	NOUN
inlawrev-3110	687	20	vii	vii	PROPN
inlawrev-3110	687	21	.	.	PUNCT
inlawrev-3110	688	1	this	this	DET
inlawrev-3110	688	2	legislation	legislation	NOUN
inlawrev-3110	688	3	should	should	AUX
inlawrev-3110	688	4	define	define	VERB
inlawrev-3110	688	5	the	the	DET
inlawrev-3110	688	6	circumstances	circumstance	NOUN
inlawrev-3110	688	7	under	under	ADP
inlawrev-3110	688	8	which	which	PRON
inlawrev-3110	688	9	a	a	DET
inlawrev-3110	688	10	partner	partner	NOUN
inlawrev-3110	688	11	is	be	AUX
inlawrev-3110	688	12	considered	consider	VERB
inlawrev-3110	688	13	an	an	DET
inlawrev-3110	688	14	employee	employee	NOUN
inlawrev-3110	688	15	or	or	CCONJ
inlawrev-3110	688	16	otherwise	otherwise	ADV
inlawrev-3110	688	17	receives	receive	VERB
inlawrev-3110	688	18	the	the	DET
inlawrev-3110	688	19	protection	protection	NOUN
inlawrev-3110	688	20	of	of	ADP
inlawrev-3110	688	21	various	various	ADJ
inlawrev-3110	688	22	laws	law	NOUN
inlawrev-3110	688	23	.	.	PUNCT
inlawrev-3110	689	1	this	this	DET
inlawrev-3110	689	2	legislation	legislation	NOUN
inlawrev-3110	689	3	should	should	AUX
inlawrev-3110	689	4	clarify	clarify	VERB
inlawrev-3110	689	5	the	the	DET
inlawrev-3110	689	6	current	current	ADJ
inlawrev-3110	689	7	143	143	NUM
inlawrev-3110	689	8	.	.	PUNCT
inlawrev-3110	690	1	treas	treas	PROPN
inlawrev-3110	690	2	.	.	PUNCT
inlawrev-3110	691	1	reg	reg	PROPN
inlawrev-3110	691	2	.	.	PUNCT
inlawrev-3110	692	1	§	§	PROPN
inlawrev-3110	692	2	19	19	NUM
inlawrev-3110	692	3	.	.	NOUN
inlawrev-3110	692	4	183	183	NUM
inlawrev-3110	692	5	-	-	SYM
inlawrev-3110	692	6	1(2	1(2	NUM
inlawrev-3110	692	7	)	)	PUNCT
inlawrev-3110	692	8	(	(	PUNCT
inlawrev-3110	692	9	as	as	SCONJ
inlawrev-3110	692	10	amended	amend	VERB
inlawrev-3110	692	11	in	in	ADP
inlawrev-3110	692	12	1940	1940	NUM
inlawrev-3110	692	13	)	)	PUNCT
inlawrev-3110	692	14	.	.	PUNCT
inlawrev-3110	693	1	144	144	NUM
inlawrev-3110	693	2	.	.	PUNCT
inlawrev-3110	694	1	jacob	jacob	PROPN
inlawrev-3110	694	2	rabkin	rabkin	PROPN
inlawrev-3110	694	3	&	&	CCONJ
inlawrev-3110	694	4	narklt	narklt	PROPN
inlawrev-3110	694	5	johnson	johnson	PROPN
inlawrev-3110	694	6	,	,	PUNCT
inlawrev-3110	694	7	the	the	DET
inlawrev-3110	694	8	partnership	partnership	NOUN
inlawrev-3110	694	9	under	under	ADP
inlawrev-3110	694	10	the	the	DET
inlawrev-3110	694	11	federal	federal	ADJ
inlawrev-3110	694	12	tax	tax	NOUN
inlawrev-3110	694	13	laws	law	NOUN
inlawrev-3110	694	14	,	,	PUNCT
inlawrev-3110	694	15	55	55	NUM
inlawrev-3110	694	16	harv	harv	NOUN
inlawrev-3110	694	17	.	.	PUNCT
inlawrev-3110	695	1	l.	l.	PROPN
inlawrev-3110	695	2	rev	rev	PROPN
inlawrev-3110	695	3	.	.	PROPN
inlawrev-3110	695	4	909,921(1942	909,921(1942	NUM
inlawrev-3110	695	5	)	)	PUNCT
inlawrev-3110	695	6	.	.	PUNCT
inlawrev-3110	696	1	1	1	NUM
inlawrev-3110	696	2	45	45	NUM
inlawrev-3110	696	3	.	.	PUNCT
inlawrev-3110	697	1	the	the	DET
inlawrev-3110	697	2	internal	internal	PROPN
inlawrev-3110	697	3	revenue	revenue	NOUN
inlawrev-3110	697	4	code	code	NOUN
inlawrev-3110	697	5	contains	contain	VERB
inlawrev-3110	697	6	its	its	PRON
inlawrev-3110	697	7	own	own	ADJ
inlawrev-3110	697	8	definition	definition	NOUN
inlawrev-3110	697	9	ofa	ofa	PROPN
inlawrev-3110	697	10	partnership	partnership	NOUN
inlawrev-3110	697	11	for	for	ADP
inlawrev-3110	697	12	income	income	NOUN
inlawrev-3110	697	13	tax	tax	NOUN
inlawrev-3110	697	14	purposes	purpose	NOUN
inlawrev-3110	697	15	.	.	PUNCT
inlawrev-3110	698	1	see	see	VERB
inlawrev-3110	698	2	treas	treas	PROPN
inlawrev-3110	698	3	.	.	PUNCT
inlawrev-3110	699	1	reg	reg	PROPN
inlawrev-3110	699	2	.	.	PUNCT
inlawrev-3110	700	1	§	§	PROPN
inlawrev-3110	700	2	3	3	NUM
inlawrev-3110	700	3	-	-	SYM
inlawrev-3110	700	4	1/88	1/88	NUM
inlawrev-3110	700	5	-	-	PUNCT
inlawrev-3110	700	6	1	1	NUM
inlawrev-3110	700	7	-	-	SYM
inlawrev-3110	700	8	2	2	NUM
inlawrev-3110	700	9	(	(	PUNCT
inlawrev-3110	700	10	as	as	SCONJ
inlawrev-3110	700	11	amended	amend	VERB
inlawrev-3110	700	12	in	in	ADP
inlawrev-3110	700	13	1977	1977	NUM
inlawrev-3110	700	14	)	)	PUNCT
inlawrev-3110	700	15	.	.	PUNCT
inlawrev-3110	701	1	42	42	NUM
inlawrev-3110	701	2	indiana	indiana	PROPN
inlawrev-3110	701	3	law	law	PROPN
inlawrev-3110	701	4	review	review	NOUN
inlawrev-3110	701	5	[	[	X
inlawrev-3110	701	6	vol	vol	NOUN
inlawrev-3110	701	7	.	.	PUNCT
inlawrev-3110	702	1	28:21	28:21	NUM
inlawrev-3110	702	2	law	law	NOUN
inlawrev-3110	702	3	,	,	PUNCT
inlawrev-3110	702	4	which	which	PRON
inlawrev-3110	702	5	has	have	AUX
inlawrev-3110	702	6	evolved	evolve	VERB
inlawrev-3110	702	7	from	from	ADP
inlawrev-3110	702	8	court	court	NOUN
inlawrev-3110	702	9	decisions	decision	NOUN
inlawrev-3110	702	10	attempting	attempt	VERB
inlawrev-3110	702	11	to	to	PART
inlawrev-3110	702	12	discern	discern	VERB
inlawrev-3110	702	13	what	what	PRON
inlawrev-3110	702	14	congress	congress	PROPN
inlawrev-3110	702	15	would	would	AUX
inlawrev-3110	702	16	have	have	AUX
inlawrev-3110	702	17	thought	think	VERB
inlawrev-3110	702	18	about	about	ADP
inlawrev-3110	702	19	a	a	DET
inlawrev-3110	702	20	matter	matter	NOUN
inlawrev-3110	702	21	that	that	SCONJ
inlawrev-3110	702	22	congress	congress	PROPN
inlawrev-3110	702	23	in	in	ADP
inlawrev-3110	702	24	fact	fact	NOUN
inlawrev-3110	702	25	did	do	AUX
inlawrev-3110	702	26	not	not	PART
inlawrev-3110	702	27	consider	consider	VERB
inlawrev-3110	702	28	.	.	PUNCT
inlawrev-3110	703	1	what	what	PRON
inlawrev-3110	703	2	is	be	AUX
inlawrev-3110	703	3	the	the	DET
inlawrev-3110	703	4	disadvantage	disadvantage	NOUN
inlawrev-3110	703	5	of	of	ADP
inlawrev-3110	703	6	giving	give	VERB
inlawrev-3110	703	7	partners	partner	NOUN
inlawrev-3110	703	8	blanket	blanket	VERB
inlawrev-3110	703	9	protection	protection	NOUN
inlawrev-3110	703	10	?	?	PUNCT
inlawrev-3110	704	1	the	the	DET
inlawrev-3110	704	2	tenth	tenth	ADJ
inlawrev-3110	704	3	circuit	circuit	NOUN
inlawrev-3110	704	4	in	in	ADP
inlawrev-3110	704	5	wheeler	wheeler	NOUN
inlawrev-3110	704	6	,	,	PUNCT
inlawrev-3110	704	7	in	in	ADP
inlawrev-3110	704	8	considering	consider	VERB
inlawrev-3110	704	9	the	the	DET
inlawrev-3110	704	10	application	application	NOUN
inlawrev-3110	704	11	of	of	ADP
inlawrev-3110	704	12	title	title	NOUN
inlawrev-3110	704	13	vii	vii	PROPN
inlawrev-3110	704	14	to	to	ADP
inlawrev-3110	704	15	partners	partner	NOUN
inlawrev-3110	704	16	,	,	PUNCT
inlawrev-3110	704	17	decided	decide	VERB
inlawrev-3110	704	18	that	that	SCONJ
inlawrev-3110	704	19	the	the	DET
inlawrev-3110	704	20	unlimited	unlimited	ADJ
inlawrev-3110	704	21	liability	liability	NOUN
inlawrev-3110	704	22	ofpartners	ofpartner	NOUN
inlawrev-3110	704	23	so	so	ADV
inlawrev-3110	704	24	distinguished	distinguish	VERB
inlawrev-3110	704	25	them	they	PRON
inlawrev-3110	704	26	from	from	ADP
inlawrev-3110	704	27	common	common	ADJ
inlawrev-3110	704	28	law	law	NOUN
inlawrev-3110	704	29	employees	employee	NOUN
inlawrev-3110	704	30	that	that	SCONJ
inlawrev-3110	704	31	congress	congress	PROPN
inlawrev-3110	704	32	could	could	AUX
inlawrev-3110	704	33	not	not	PART
inlawrev-3110	704	34	have	have	AUX
inlawrev-3110	704	35	intended	intend	VERB
inlawrev-3110	704	36	to	to	PART
inlawrev-3110	704	37	cover	cover	VERB
inlawrev-3110	704	38	partners	partner	NOUN
inlawrev-3110	704	39	.	.	PUNCT
inlawrev-3110	705	1	146	146	NUM
inlawrev-3110	705	2	however	however	ADV
inlawrev-3110	705	3	,	,	PUNCT
inlawrev-3110	705	4	is	be	AUX
inlawrev-3110	705	5	a	a	DET
inlawrev-3110	705	6	partner	partner	NOUN
inlawrev-3110	705	7	in	in	ADP
inlawrev-3110	705	8	any	any	DET
inlawrev-3110	705	9	different	different	ADJ
inlawrev-3110	705	10	position	position	NOUN
inlawrev-3110	705	11	than	than	ADP
inlawrev-3110	705	12	three	three	NUM
inlawrev-3110	705	13	shareholders	shareholder	NOUN
inlawrev-3110	705	14	in	in	ADP
inlawrev-3110	705	15	a	a	DET
inlawrev-3110	705	16	closely	closely	ADV
inlawrev-3110	705	17	held	hold	VERB
inlawrev-3110	705	18	business	business	NOUN
inlawrev-3110	705	19	who	who	PRON
inlawrev-3110	705	20	own	own	VERB
inlawrev-3110	705	21	all	all	PRON
inlawrev-3110	705	22	of	of	ADP
inlawrev-3110	705	23	the	the	DET
inlawrev-3110	705	24	corporation	corporation	NOUN
inlawrev-3110	705	25	's	's	PART
inlawrev-3110	705	26	stock	stock	NOUN
inlawrev-3110	705	27	and	and	CCONJ
inlawrev-3110	705	28	who	who	PRON
inlawrev-3110	705	29	are	be	AUX
inlawrev-3110	705	30	compelled	compel	VERB
inlawrev-3110	705	31	to	to	PART
inlawrev-3110	705	32	guaranty	guaranty	VERB
inlawrev-3110	705	33	all	all	DET
inlawrev-3110	705	34	loans	loan	NOUN
inlawrev-3110	705	35	from	from	ADP
inlawrev-3110	705	36	banks	bank	NOUN
inlawrev-3110	705	37	or	or	CCONJ
inlawrev-3110	705	38	credit	credit	NOUN
inlawrev-3110	705	39	from	from	ADP
inlawrev-3110	705	40	vendors	vendor	NOUN
inlawrev-3110	705	41	?	?	PUNCT
inlawrev-3110	706	1	under	under	ADP
inlawrev-3110	706	2	appropriate	appropriate	ADJ
inlawrev-3110	706	3	conditions	condition	NOUN
inlawrev-3110	706	4	,	,	PUNCT
inlawrev-3110	706	5	the	the	DET
inlawrev-3110	706	6	shareholders	shareholder	NOUN
inlawrev-3110	706	7	ofsuch	ofsuch	VERB
inlawrev-3110	706	8	a	a	DET
inlawrev-3110	706	9	corporation	corporation	NOUN
inlawrev-3110	706	10	can	can	AUX
inlawrev-3110	706	11	be	be	AUX
inlawrev-3110	706	12	treated	treat	VERB
inlawrev-3110	706	13	as	as	ADP
inlawrev-3110	706	14	partners	partner	NOUN
inlawrev-3110	706	15	in	in	ADP
inlawrev-3110	706	16	a	a	DET
inlawrev-3110	706	17	partnership	partnership	NOUN
inlawrev-3110	706	18	for	for	ADP
inlawrev-3110	706	19	purposes	purpose	NOUN
inlawrev-3110	706	20	of	of	ADP
inlawrev-3110	706	21	reporting	report	VERB
inlawrev-3110	706	22	their	their	PRON
inlawrev-3110	706	23	income	income	NOUN
inlawrev-3110	706	24	under	under	ADP
inlawrev-3110	706	25	the	the	DET
inlawrev-3110	706	26	internal	internal	ADJ
inlawrev-3110	706	27	revenue	revenue	NOUN
inlawrev-3110	706	28	code	code	NOUN
inlawrev-3110	706	29	.	.	PUNCT
inlawrev-3110	707	1	147	147	NUM
inlawrev-3110	708	1	yet	yet	CCONJ
inlawrev-3110	708	2	if	if	SCONJ
inlawrev-3110	708	3	these	these	DET
inlawrev-3110	708	4	shareholders	shareholder	NOUN
inlawrev-3110	708	5	are	be	AUX
inlawrev-3110	708	6	employed	employ	VERB
inlawrev-3110	708	7	by	by	ADP
inlawrev-3110	708	8	the	the	DET
inlawrev-3110	708	9	corporation	corporation	NOUN
inlawrev-3110	708	10	,	,	PUNCT
inlawrev-3110	708	11	they	they	PRON
inlawrev-3110	708	12	are	be	AUX
inlawrev-3110	708	13	clearly	clearly	ADV
inlawrev-3110	708	14	covered	cover	VERB
inlawrev-3110	708	15	by	by	ADP
inlawrev-3110	708	16	title	title	NOUN
inlawrev-3110	708	17	vii	vii	PROPN
inlawrev-3110	708	18	.	.	PROPN
inlawrev-3110	708	19	148	148	NUM
inlawrev-3110	708	20	the	the	DET
inlawrev-3110	708	21	countervailing	countervail	VERB
inlawrev-3110	708	22	argument	argument	NOUN
inlawrev-3110	708	23	,	,	PUNCT
inlawrev-3110	708	24	at	at	ADP
inlawrev-3110	708	25	least	least	ADJ
inlawrev-3110	708	26	for	for	ADP
inlawrev-3110	708	27	partners	partner	NOUN
inlawrev-3110	708	28	who	who	PRON
inlawrev-3110	708	29	receive	receive	VERB
inlawrev-3110	708	30	remuneration	remuneration	NOUN
inlawrev-3110	708	31	based	base	VERB
inlawrev-3110	708	32	primarily	primarily	ADV
inlawrev-3110	708	33	or	or	CCONJ
inlawrev-3110	708	34	solely	solely	ADV
inlawrev-3110	708	35	on	on	ADP
inlawrev-3110	708	36	the	the	DET
inlawrev-3110	708	37	profits	profit	NOUN
inlawrev-3110	708	38	of	of	ADP
inlawrev-3110	708	39	the	the	DET
inlawrev-3110	708	40	partnership	partnership	NOUN
inlawrev-3110	708	41	,	,	PUNCT
inlawrev-3110	708	42	is	be	AUX
inlawrev-3110	708	43	that	that	SCONJ
inlawrev-3110	708	44	such	such	ADJ
inlawrev-3110	708	45	partner	partner	NOUN
inlawrev-3110	708	46	's	's	PART
inlawrev-3110	708	47	interest	interest	NOUN
inlawrev-3110	708	48	is	be	AUX
inlawrev-3110	708	49	an	an	DET
inlawrev-3110	708	50	ownership	ownership	NOUN
inlawrev-3110	708	51	interest	interest	NOUN
inlawrev-3110	708	52	and	and	CCONJ
inlawrev-3110	708	53	that	that	SCONJ
inlawrev-3110	708	54	,	,	PUNCT
inlawrev-3110	708	55	with	with	ADP
inlawrev-3110	708	56	the	the	DET
inlawrev-3110	708	57	exception	exception	NOUN
inlawrev-3110	708	58	of	of	ADP
inlawrev-3110	708	59	subchapter	subchapter	NOUN
inlawrev-3110	708	60	k	k	PROPN
inlawrev-3110	708	61	of	of	ADP
inlawrev-3110	708	62	the	the	DET
inlawrev-3110	708	63	internal	internal	PROPN
inlawrev-3110	708	64	revenue	revenue	NOUN
inlawrev-3110	708	65	code	code	NOUN
inlawrev-3110	708	66	,	,	PUNCT
inlawrev-3110	708	67	legislation	legislation	NOUN
inlawrev-3110	708	68	discussed	discuss	VERB
inlawrev-3110	708	69	in	in	ADP
inlawrev-3110	708	70	this	this	DET
inlawrev-3110	708	71	article	article	NOUN
inlawrev-3110	708	72	is	be	AUX
inlawrev-3110	708	73	not	not	PART
inlawrev-3110	708	74	directed	direct	VERB
inlawrev-3110	708	75	at	at	ADP
inlawrev-3110	708	76	owners	owner	NOUN
inlawrev-3110	708	77	.	.	PUNCT
inlawrev-3110	709	1	such	such	ADJ
inlawrev-3110	709	2	owners	owner	NOUN
inlawrev-3110	709	3	financially	financially	ADV
inlawrev-3110	709	4	resemble	resemble	VERB
inlawrev-3110	709	5	shareholders	shareholder	NOUN
inlawrev-3110	709	6	.	.	PUNCT
inlawrev-3110	710	1	the	the	DET
inlawrev-3110	710	2	exclusion	exclusion	NOUN
inlawrev-3110	710	3	ofa	ofa	PROPN
inlawrev-3110	710	4	partner	partner	NOUN
inlawrev-3110	710	5	from	from	ADP
inlawrev-3110	710	6	the	the	DET
inlawrev-3110	710	7	definition	definition	NOUN
inlawrev-3110	710	8	of	of	ADP
inlawrev-3110	710	9	an	an	DET
inlawrev-3110	710	10	employee	employee	NOUN
inlawrev-3110	710	11	is	be	AUX
inlawrev-3110	710	12	well	well	ADV
inlawrev-3110	710	13	established	establish	VERB
inlawrev-3110	710	14	and	and	CCONJ
inlawrev-3110	710	15	rupa	rupa	NOUN
inlawrev-3110	710	16	does	do	AUX
inlawrev-3110	710	17	not	not	PART
inlawrev-3110	710	18	explicitly	explicitly	ADV
inlawrev-3110	710	19	change	change	VERB
inlawrev-3110	710	20	the	the	DET
inlawrev-3110	710	21	definition	definition	NOUN
inlawrev-3110	710	22	of	of	ADP
inlawrev-3110	710	23	employee	employee	NOUN
inlawrev-3110	710	24	.	.	PUNCT
inlawrev-3110	711	1	only	only	ADV
inlawrev-3110	711	2	a	a	DET
inlawrev-3110	711	3	very	very	ADV
inlawrev-3110	711	4	specific	specific	ADJ
inlawrev-3110	711	5	statute	statute	NOUN
inlawrev-3110	711	6	,	,	PUNCT
inlawrev-3110	711	7	such	such	ADJ
inlawrev-3110	711	8	as	as	ADP
inlawrev-3110	711	9	the	the	DET
inlawrev-3110	711	10	one	one	NUM
inlawrev-3110	711	11	in	in	ADP
inlawrev-3110	711	12	the	the	DET
inlawrev-3110	711	13	united	united	ADJ
inlawrev-3110	711	14	kingdom	kingdom	PROPN
inlawrev-3110	711	15	,	,	PUNCT
inlawrev-3110	711	16	would	would	AUX
inlawrev-3110	711	17	change	change	VERB
inlawrev-3110	711	18	the	the	DET
inlawrev-3110	711	19	result	result	NOUN
inlawrev-3110	711	20	.	.	PUNCT
inlawrev-3110	712	1	rupa	rupa	NOUN
inlawrev-3110	712	2	's	's	PART
inlawrev-3110	712	3	adoption	adoption	NOUN
inlawrev-3110	712	4	ofthe	ofthe	NOUN
inlawrev-3110	712	5	entity	entity	NOUN
inlawrev-3110	712	6	theory	theory	NOUN
inlawrev-3110	712	7	should	should	AUX
inlawrev-3110	712	8	have	have	VERB
inlawrev-3110	712	9	a	a	DET
inlawrev-3110	712	10	significant	significant	ADJ
inlawrev-3110	712	11	impact	impact	NOUN
inlawrev-3110	712	12	.	.	PUNCT
inlawrev-3110	713	1	however	however	ADV
inlawrev-3110	713	2	,	,	PUNCT
inlawrev-3110	713	3	as	as	SCONJ
inlawrev-3110	713	4	the	the	DET
inlawrev-3110	713	5	decisions	decision	NOUN
inlawrev-3110	713	6	discussed	discuss	VERB
inlawrev-3110	713	7	in	in	ADP
inlawrev-3110	713	8	this	this	DET
inlawrev-3110	713	9	article	article	NOUN
inlawrev-3110	713	10	illustrate	illustrate	VERB
inlawrev-3110	713	11	,	,	PUNCT
inlawrev-3110	713	12	judicial	judicial	ADJ
inlawrev-3110	713	13	interpretation	interpretation	NOUN
inlawrev-3110	713	14	of	of	ADP
inlawrev-3110	713	15	rupa	rupa	NOUN
inlawrev-3110	713	16	may	may	AUX
inlawrev-3110	713	17	not	not	PART
inlawrev-3110	713	18	be	be	AUX
inlawrev-3110	713	19	uniform	uniform	ADJ
inlawrev-3110	713	20	.	.	PUNCT
inlawrev-3110	714	1	treating	treat	VERB
inlawrev-3110	714	2	the	the	DET
inlawrev-3110	714	3	partnership	partnership	NOUN
inlawrev-3110	714	4	as	as	ADP
inlawrev-3110	714	5	an	an	DET
inlawrev-3110	714	6	entity	entity	NOUN
inlawrev-3110	714	7	separate	separate	ADJ
inlawrev-3110	714	8	and	and	CCONJ
inlawrev-3110	714	9	distinct	distinct	ADJ
inlawrev-3110	714	10	from	from	ADP
inlawrev-3110	714	11	its	its	PRON
inlawrev-3110	714	12	partners	partner	NOUN
inlawrev-3110	714	13	does	do	AUX
inlawrev-3110	714	14	not	not	PART
inlawrev-3110	714	15	explicitly	explicitly	ADV
inlawrev-3110	714	16	answer	answer	VERB
inlawrev-3110	714	17	the	the	DET
inlawrev-3110	714	18	question	question	NOUN
inlawrev-3110	714	19	whether	whether	SCONJ
inlawrev-3110	714	20	a	a	DET
inlawrev-3110	714	21	working	working	NOUN
inlawrev-3110	714	22	partner	partner	NOUN
inlawrev-3110	714	23	is	be	AUX
inlawrev-3110	714	24	always	always	ADV
inlawrev-3110	714	25	an	an	DET
inlawrev-3110	714	26	employee	employee	NOUN
inlawrev-3110	714	27	.	.	PUNCT
inlawrev-3110	715	1	if	if	SCONJ
inlawrev-3110	715	2	courts	court	NOUN
inlawrev-3110	715	3	do	do	AUX
inlawrev-3110	715	4	not	not	PART
inlawrev-3110	715	5	find	find	VERB
inlawrev-3110	715	6	that	that	SCONJ
inlawrev-3110	715	7	rupa	rupa	NOUN
inlawrev-3110	715	8	affects	affect	VERB
inlawrev-3110	715	9	a	a	DET
inlawrev-3110	715	10	change	change	NOUN
inlawrev-3110	715	11	in	in	ADP
inlawrev-3110	715	12	the	the	DET
inlawrev-3110	715	13	status	status	NOUN
inlawrev-3110	715	14	of	of	ADP
inlawrev-3110	715	15	partners	partner	NOUN
inlawrev-3110	715	16	,	,	PUNCT
inlawrev-3110	715	17	the	the	DET
inlawrev-3110	715	18	current	current	ADJ
inlawrev-3110	715	19	confusion	confusion	NOUN
inlawrev-3110	715	20	will	will	AUX
inlawrev-3110	715	21	remain	remain	VERB
inlawrev-3110	715	22	.	.	PUNCT
inlawrev-3110	716	1	the	the	DET
inlawrev-3110	716	2	english	english	ADJ
inlawrev-3110	716	3	statutes	statute	NOUN
inlawrev-3110	716	4	demonstrate	demonstrate	VERB
inlawrev-3110	716	5	a	a	DET
inlawrev-3110	716	6	possible	possible	ADJ
inlawrev-3110	716	7	solution	solution	NOUN
inlawrev-3110	716	8	to	to	ADP
inlawrev-3110	716	9	the	the	DET
inlawrev-3110	716	10	current	current	ADJ
inlawrev-3110	716	11	ambiguity	ambiguity	NOUN
inlawrev-3110	716	12	in	in	ADP
inlawrev-3110	716	13	the	the	DET
inlawrev-3110	716	14	law	law	NOUN
inlawrev-3110	716	15	.	.	PUNCT
inlawrev-3110	717	1	the	the	DET
inlawrev-3110	717	2	objective	objective	NOUN
inlawrev-3110	717	3	of	of	ADP
inlawrev-3110	717	4	providing	provide	VERB
inlawrev-3110	717	5	clarity	clarity	NOUN
inlawrev-3110	717	6	and	and	CCONJ
inlawrev-3110	717	7	consistent	consistent	ADJ
inlawrev-3110	717	8	treatment	treatment	NOUN
inlawrev-3110	717	9	under	under	ADP
inlawrev-3110	717	10	workers	worker	NOUN
inlawrev-3110	717	11	'	'	PART
inlawrev-3110	717	12	compensation	compensation	NOUN
inlawrev-3110	717	13	,	,	PUNCT
inlawrev-3110	717	14	title	title	NOUN
inlawrev-3110	717	15	vii	vii	PROPN
inlawrev-3110	717	16	,	,	PUNCT
inlawrev-3110	717	17	pension	pension	NOUN
inlawrev-3110	717	18	and	and	CCONJ
inlawrev-3110	717	19	welfare	welfare	NOUN
inlawrev-3110	717	20	benefits	benefit	NOUN
inlawrev-3110	717	21	,	,	PUNCT
inlawrev-3110	717	22	and	and	CCONJ
inlawrev-3110	717	23	partnership	partnership	NOUN
inlawrev-3110	717	24	provisions	provision	NOUN
inlawrev-3110	717	25	of	of	ADP
inlawrev-3110	717	26	the	the	DET
inlawrev-3110	717	27	internal	internal	ADJ
inlawrev-3110	717	28	revenue	revenue	NOUN
inlawrev-3110	717	29	code	code	NOUN
inlawrev-3110	717	30	is	be	AUX
inlawrev-3110	717	31	obtainable	obtainable	ADJ
inlawrev-3110	717	32	.	.	PUNCT
inlawrev-3110	718	1	legislation	legislation	NOUN
inlawrev-3110	718	2	should	should	AUX
inlawrev-3110	718	3	be	be	AUX
inlawrev-3110	718	4	enacted	enact	VERB
inlawrev-3110	718	5	that	that	SCONJ
inlawrev-3110	718	6	unequivocally	unequivocally	ADV
inlawrev-3110	718	7	answers	answer	VERB
inlawrev-3110	718	8	in	in	ADP
inlawrev-3110	718	9	the	the	DET
inlawrev-3110	718	10	affirmative	affirmative	NOUN
inlawrev-3110	718	11	the	the	DET
inlawrev-3110	718	12	question	question	NOUN
inlawrev-3110	718	13	whether	whether	SCONJ
inlawrev-3110	718	14	or	or	CCONJ
inlawrev-3110	718	15	not	not	PART
inlawrev-3110	718	16	a	a	DET
inlawrev-3110	718	17	partner	partner	NOUN
inlawrev-3110	718	18	is	be	AUX
inlawrev-3110	718	19	an	an	DET
inlawrev-3110	718	20	employee	employee	NOUN
inlawrev-3110	718	21	.	.	PUNCT
inlawrev-3110	719	1	this	this	DET
inlawrev-3110	719	2	legislation	legislation	NOUN
inlawrev-3110	719	3	will	will	AUX
inlawrev-3110	719	4	eliminate	eliminate	VERB
inlawrev-3110	719	5	the	the	DET
inlawrev-3110	719	6	problems	problem	NOUN
inlawrev-3110	719	7	of	of	ADP
inlawrev-3110	719	8	varying	vary	VERB
inlawrev-3110	719	9	decisions	decision	NOUN
inlawrev-3110	719	10	by	by	ADP
inlawrev-3110	719	11	courts	court	NOUN
inlawrev-3110	719	12	and	and	CCONJ
inlawrev-3110	719	13	administrative	administrative	ADJ
inlawrev-3110	719	14	agencies	agency	NOUN
inlawrev-3110	719	15	.	.	PUNCT
inlawrev-3110	720	1	146	146	NUM
inlawrev-3110	720	2	.	.	X
inlawrev-3110	720	3	wheeler	wheeler	NOUN
inlawrev-3110	720	4	v.	v.	ADP
inlawrev-3110	720	5	main	main	ADJ
inlawrev-3110	720	6	hurdman	hurdman	NOUN
inlawrev-3110	720	7	,	,	PUNCT
inlawrev-3110	720	8	825	825	NUM
inlawrev-3110	720	9	f.2d	f.2d	ADP
inlawrev-3110	720	10	257	257	NUM
inlawrev-3110	720	11	(	(	PUNCT
inlawrev-3110	720	12	10th	10th	ADJ
inlawrev-3110	720	13	cir	cir	NOUN
inlawrev-3110	720	14	.	.	PUNCT
inlawrev-3110	720	15	1987	1987	NUM
inlawrev-3110	720	16	)	)	PUNCT
inlawrev-3110	720	17	,	,	PUNCT
inlawrev-3110	720	18	cert	cert	NOUN
inlawrev-3110	720	19	,	,	PUNCT
inlawrev-3110	720	20	denied	deny	VERB
inlawrev-3110	720	21	,	,	PUNCT
inlawrev-3110	721	1	484	484	NUM
inlawrev-3110	721	2	u.s	u.s	PROPN
inlawrev-3110	721	3	.	.	PROPN
inlawrev-3110	721	4	986	986	NUM
inlawrev-3110	721	5	(	(	PUNCT
inlawrev-3110	721	6	1987	1987	NUM
inlawrev-3110	721	7	)	)	PUNCT
inlawrev-3110	721	8	.	.	PUNCT
inlawrev-3110	722	1	147	147	NUM
inlawrev-3110	722	2	.	.	PUNCT
inlawrev-3110	722	3	i.r.c	i.r.c	NOUN
inlawrev-3110	722	4	.	.	PUNCT
inlawrev-3110	723	1	§	§	PROPN
inlawrev-3110	723	2	§	§	PROPN
inlawrev-3110	723	3	1361	1361	NUM
inlawrev-3110	723	4	-	-	SYM
inlawrev-3110	723	5	79	79	NUM
inlawrev-3110	723	6	(	(	PUNCT
inlawrev-3110	723	7	1988	1988	NUM
inlawrev-3110	723	8	&	&	CCONJ
inlawrev-3110	723	9	west	west	PROPN
inlawrev-3110	723	10	supp	supp	PROPN
inlawrev-3110	723	11	.	.	PUNCT
inlawrev-3110	723	12	1993	1993	NUM
inlawrev-3110	723	13	)	)	PUNCT
inlawrev-3110	723	14	.	.	PUNCT
inlawrev-3110	724	1	148	148	NUM
inlawrev-3110	724	2	.	.	PUNCT
inlawrev-3110	725	1	equal	equal	ADJ
inlawrev-3110	725	2	employment	employment	NOUN
inlawrev-3110	725	3	opportunity	opportunity	NOUN
inlawrev-3110	725	4	comm'n	comm'n	X
inlawrev-3110	725	5	v.	v.	ADP
inlawrev-3110	725	6	dowd	dowd	PROPN
inlawrev-3110	725	7	&	&	CCONJ
inlawrev-3110	725	8	dowd	dowd	PROPN
inlawrev-3110	725	9	,	,	PUNCT
inlawrev-3110	725	10	ltd	ltd	PROPN
inlawrev-3110	725	11	.	.	PROPN
inlawrev-3110	725	12	,	,	PUNCT
inlawrev-3110	725	13	736	736	NUM
inlawrev-3110	725	14	f.2d	f.2d	SYM
inlawrev-3110	725	15	1	1	NUM
inlawrev-3110	725	16	177	177	NUM
inlawrev-3110	725	17	(	(	PUNCT
inlawrev-3110	725	18	7th	7th	ADJ
inlawrev-3110	725	19	cir	cir	NOUN
inlawrev-3110	725	20	.	.	PUNCT
inlawrev-3110	725	21	1984	1984	NUM
inlawrev-3110	725	22	)	)	PUNCT
inlawrev-3110	725	23	,	,	PUNCT
inlawrev-3110	725	24	provides	provide	VERB
inlawrev-3110	725	25	an	an	DET
inlawrev-3110	725	26	exception	exception	NOUN
inlawrev-3110	725	27	.	.	PUNCT
inlawrev-3110	726	1	see	see	VERB
inlawrev-3110	726	2	supra	supra	ADJ
inlawrev-3110	726	3	text	text	NOUN
inlawrev-3110	726	4	accompanying	accompanying	ADJ
inlawrev-3110	726	5	notes	note	NOUN
inlawrev-3110	726	6	79	79	NUM
inlawrev-3110	726	7	-	-	SYM
inlawrev-3110	726	8	82	82	NUM
inlawrev-3110	726	9	.	.	PUNCT