id	sid	tid	token	lemma	pos
inlawrev-3158	1	1	indiana	indiana	PROPN
inlawrev-3158	1	2	law	law	PROPN
inlawrev-3158	1	3	review	review	NOUN
inlawrev-3158	1	4	1994	1994	NUM
inlawrev-3158	1	5	developments	development	NOUN
inlawrev-3158	1	6	in	in	ADP
inlawrev-3158	1	7	indiana	indiana	PROPN
inlawrev-3158	1	8	taxation	taxation	PROPN
inlawrev-3158	1	9	lawrence	lawrence	PROPN
inlawrev-3158	1	10	a.	a.	PROPN
inlawrev-3158	1	11	jegen	jegen	PROPN
inlawrev-3158	1	12	,	,	PUNCT
inlawrev-3158	1	13	iii	iii	PROPN
inlawrev-3158	1	14	*	*	PUNCT
inlawrev-3158	1	15	john	john	PROPN
inlawrev-3158	1	16	r.	r.	PROPN
inlawrev-3158	1	17	maley	maley	PROPN
inlawrev-3158	1	18	*	*	PROPN
inlawrev-3158	1	19	*	*	PROPN
inlawrev-3158	1	20	introduction	introduction	NOUN
inlawrev-3158	1	21	it	it	PRON
inlawrev-3158	1	22	was	be	AUX
inlawrev-3158	1	23	business	business	NOUN
inlawrev-3158	1	24	as	as	ADP
inlawrev-3158	1	25	usual	usual	ADJ
inlawrev-3158	1	26	in	in	ADP
inlawrev-3158	1	27	the	the	DET
inlawrev-3158	1	28	indiana	indiana	PROPN
inlawrev-3158	1	29	tax	tax	NOUN
inlawrev-3158	1	30	arena	arena	NOUN
inlawrev-3158	1	31	during	during	ADP
inlawrev-3158	1	32	1994	1994	NUM
inlawrev-3158	1	33	.	.	PUNCT
inlawrev-3158	2	1	the	the	DET
inlawrev-3158	2	2	indiana	indiana	PROPN
inlawrev-3158	2	3	tax	tax	PROPN
inlawrev-3158	2	4	court	court	NOUN
inlawrev-3158	2	5	continued	continue	VERB
inlawrev-3158	2	6	its	its	PRON
inlawrev-3158	2	7	role	role	NOUN
inlawrev-3158	2	8	as	as	ADP
inlawrev-3158	2	9	the	the	DET
inlawrev-3158	2	10	ultimate	ultimate	ADJ
inlawrev-3158	2	11	arbiter	arbiter	NOUN
inlawrev-3158	2	12	of	of	ADP
inlawrev-3158	2	13	indiana	indiana	PROPN
inlawrev-3158	2	14	tax	tax	PROPN
inlawrev-3158	2	15	cases	case	NOUN
inlawrev-3158	2	16	,	,	PUNCT
inlawrev-3158	2	17	rendering	render	VERB
inlawrev-3158	2	18	forty	forty	NUM
inlawrev-3158	2	19	-	-	PUNCT
inlawrev-3158	2	20	one	one	NUM
inlawrev-3158	2	21	published	publish	VERB
inlawrev-3158	2	22	opinions	opinion	NOUN
inlawrev-3158	2	23	during	during	ADP
inlawrev-3158	2	24	1994	1994	NUM
inlawrev-3158	2	25	on	on	ADP
inlawrev-3158	2	26	a	a	DET
inlawrev-3158	2	27	wide	wide	ADJ
inlawrev-3158	2	28	variety	variety	NOUN
inlawrev-3158	2	29	of	of	ADP
inlawrev-3158	2	30	issues	issue	NOUN
inlawrev-3158	2	31	.	.	PUNCT
inlawrev-3158	3	1	the	the	DET
inlawrev-3158	3	2	indiana	indiana	PROPN
inlawrev-3158	3	3	supreme	supreme	PROPN
inlawrev-3158	3	4	court	court	PROPN
inlawrev-3158	3	5	,	,	PUNCT
inlawrev-3158	3	6	by	by	ADP
inlawrev-3158	3	7	contrast	contrast	NOUN
inlawrev-3158	3	8	,	,	PUNCT
inlawrev-3158	3	9	issued	issue	VERB
inlawrev-3158	3	10	only	only	ADV
inlawrev-3158	3	11	two	two	NUM
inlawrev-3158	3	12	opinions	opinion	NOUN
inlawrev-3158	3	13	on	on	ADP
inlawrev-3158	3	14	indiana	indiana	PROPN
inlawrev-3158	3	15	tax	tax	PROPN
inlawrev-3158	3	16	.	.	PUNCT
inlawrev-3158	4	1	subjects	subject	NOUN
inlawrev-3158	4	2	addressed	address	VERB
inlawrev-3158	4	3	by	by	ADP
inlawrev-3158	4	4	the	the	DET
inlawrev-3158	4	5	indiana	indiana	PROPN
inlawrev-3158	4	6	tax	tax	PROPN
inlawrev-3158	4	7	court	court	NOUN
inlawrev-3158	4	8	ranged	range	VERB
inlawrev-3158	4	9	from	from	ADP
inlawrev-3158	4	10	the	the	DET
inlawrev-3158	4	11	constitutionality	constitutionality	NOUN
inlawrev-3158	4	12	of	of	ADP
inlawrev-3158	4	13	indiana	indiana	PROPN
inlawrev-3158	4	14	's	's	PART
inlawrev-3158	4	15	"	"	PUNCT
inlawrev-3158	4	16	drug	drug	NOUN
inlawrev-3158	4	17	tax	tax	NOUN
inlawrev-3158	4	18	"	"	PUNCT
inlawrev-3158	4	19	to	to	PART
inlawrev-3158	4	20	routine	routine	ADJ
inlawrev-3158	4	21	property	property	NOUN
inlawrev-3158	4	22	,	,	PUNCT
inlawrev-3158	4	23	income	income	NOUN
inlawrev-3158	4	24	,	,	PUNCT
inlawrev-3158	4	25	and	and	CCONJ
inlawrev-3158	4	26	sales	sale	NOUN
inlawrev-3158	4	27	tax	tax	NOUN
inlawrev-3158	4	28	cases	case	NOUN
inlawrev-3158	4	29	.	.	PUNCT
inlawrev-3158	5	1	this	this	DET
inlawrev-3158	5	2	article	article	NOUN
inlawrev-3158	5	3	highlights	highlight	VERB
inlawrev-3158	5	4	the	the	DET
inlawrev-3158	5	5	more	more	ADV
inlawrev-3158	5	6	significant	significant	ADJ
inlawrev-3158	5	7	1994	1994	NUM
inlawrev-3158	5	8	indiana	indiana	PROPN
inlawrev-3158	5	9	tax	tax	NOUN
inlawrev-3158	5	10	decisions	decision	NOUN
inlawrev-3158	5	11	.	.	PUNCT
inlawrev-3158	6	1	i.	i.	PROPN
inlawrev-3158	6	2	controlled	control	VERB
inlawrev-3158	6	3	substances	substance	NOUN
inlawrev-3158	6	4	excise	excise	NOUN
inlawrev-3158	6	5	tax	tax	NOUN
inlawrev-3158	6	6	as	as	ADP
inlawrev-3158	6	7	part	part	NOUN
inlawrev-3158	6	8	ofthe	ofthe	ADJ
inlawrev-3158	6	9	war	war	NOUN
inlawrev-3158	6	10	on	on	ADP
inlawrev-3158	6	11	drugs	drug	NOUN
inlawrev-3158	6	12	,	,	PUNCT
inlawrev-3158	6	13	and	and	CCONJ
inlawrev-3158	6	14	as	as	ADP
inlawrev-3158	6	15	a	a	DET
inlawrev-3158	6	16	means	mean	NOUN
inlawrev-3158	6	17	ofrevenue	ofrevenue	NOUN
inlawrev-3158	6	18	enhancement	enhancement	NOUN
inlawrev-3158	6	19	as	as	ADV
inlawrev-3158	6	20	well	well	ADV
inlawrev-3158	6	21	,	,	PUNCT
inlawrev-3158	6	22	indiana	indiana	PROPN
inlawrev-3158	6	23	enacted	enact	VERB
inlawrev-3158	6	24	a	a	DET
inlawrev-3158	6	25	tax	tax	NOUN
inlawrev-3158	6	26	on	on	ADP
inlawrev-3158	6	27	the	the	DET
inlawrev-3158	6	28	delivery	delivery	NOUN
inlawrev-3158	6	29	,	,	PUNCT
inlawrev-3158	6	30	possession	possession	NOUN
inlawrev-3158	6	31	,	,	PUNCT
inlawrev-3158	6	32	and	and	CCONJ
inlawrev-3158	6	33	manufacture	manufacture	NOUN
inlawrev-3158	6	34	of	of	ADP
inlawrev-3158	6	35	controlled	control	VERB
inlawrev-3158	6	36	substances	substance	NOUN
inlawrev-3158	6	37	outlawed	outlaw	VERB
inlawrev-3158	6	38	by	by	ADP
inlawrev-3158	6	39	indiana	indiana	PROPN
inlawrev-3158	6	40	's	's	PART
inlawrev-3158	6	41	criminal	criminal	ADJ
inlawrev-3158	6	42	code	code	NOUN
inlawrev-3158	6	43	.	.	PUNCT
inlawrev-3158	6	44	'	'	PUNCT
inlawrev-3158	7	1	the	the	DET
inlawrev-3158	7	2	drug	drug	NOUN
inlawrev-3158	7	3	tax	tax	NOUN
inlawrev-3158	7	4	applies	apply	VERB
inlawrev-3158	7	5	when	when	SCONJ
inlawrev-3158	7	6	a	a	DET
inlawrev-3158	7	7	person	person	NOUN
inlawrev-3158	7	8	receives	receive	VERB
inlawrev-3158	7	9	delivery	delivery	NOUN
inlawrev-3158	7	10	of	of	ADP
inlawrev-3158	7	11	,	,	PUNCT
inlawrev-3158	7	12	takes	take	VERB
inlawrev-3158	7	13	possession	possession	NOUN
inlawrev-3158	7	14	of	of	ADP
inlawrev-3158	7	15	,	,	PUNCT
inlawrev-3158	7	16	or	or	CCONJ
inlawrev-3158	7	17	manufacturers	manufacturer	NOUN
inlawrev-3158	7	18	a	a	DET
inlawrev-3158	7	19	controlled	control	VERB
inlawrev-3158	7	20	substance	substance	NOUN
inlawrev-3158	7	21	in	in	ADP
inlawrev-3158	7	22	violation	violation	NOUN
inlawrev-3158	7	23	of	of	ADP
inlawrev-3158	7	24	state	state	NOUN
inlawrev-3158	7	25	or	or	CCONJ
inlawrev-3158	7	26	federal	federal	ADJ
inlawrev-3158	7	27	drug	drug	NOUN
inlawrev-3158	7	28	laws.^	laws.^	NOUN
inlawrev-3158	7	29	the	the	DET
inlawrev-3158	7	30	amount	amount	NOUN
inlawrev-3158	7	31	of	of	ADP
inlawrev-3158	7	32	the	the	DET
inlawrev-3158	7	33	tax	tax	NOUN
inlawrev-3158	7	34	imposed	impose	VERB
inlawrev-3158	7	35	is	be	AUX
inlawrev-3158	7	36	based	base	VERB
inlawrev-3158	7	37	upon	upon	SCONJ
inlawrev-3158	7	38	the	the	DET
inlawrev-3158	7	39	weight	weight	NOUN
inlawrev-3158	7	40	and	and	CCONJ
inlawrev-3158	7	41	class	class	NOUN
inlawrev-3158	7	42	of	of	ADP
inlawrev-3158	7	43	the	the	DET
inlawrev-3158	7	44	drug,^	drug,^	PROPN
inlawrev-3158	7	45	and	and	CCONJ
inlawrev-3158	7	46	a	a	DET
inlawrev-3158	7	47	penalty	penalty	NOUN
inlawrev-3158	7	48	of	of	ADP
inlawrev-3158	7	49	100	100	NUM
inlawrev-3158	7	50	%	%	NOUN
inlawrev-3158	7	51	is	be	AUX
inlawrev-3158	7	52	imposed	impose	VERB
inlawrev-3158	7	53	for	for	ADP
inlawrev-3158	7	54	failure	failure	NOUN
inlawrev-3158	7	55	to	to	PART
inlawrev-3158	7	56	pay	pay	VERB
inlawrev-3158	7	57	the	the	DET
inlawrev-3158	7	58	tax	tax	NOUN
inlawrev-3158	7	59	.	.	PUNCT
inlawrev-3158	8	1	"	"	PUNCT
inlawrev-3158	8	2	*	*	PUNCT
inlawrev-3158	8	3	during	during	ADP
inlawrev-3158	8	4	the	the	DET
inlawrev-3158	8	5	survey	survey	NOUN
inlawrev-3158	8	6	period	period	NOUN
inlawrev-3158	8	7	,	,	PUNCT
inlawrev-3158	8	8	several	several	ADJ
inlawrev-3158	8	9	individuals	individual	NOUN
inlawrev-3158	8	10	who	who	PRON
inlawrev-3158	8	11	were	be	AUX
inlawrev-3158	8	12	assessed	assess	VERB
inlawrev-3158	8	13	the	the	DET
inlawrev-3158	8	14	drug	drug	NOUN
inlawrev-3158	8	15	tax	tax	NOUN
inlawrev-3158	8	16	challenged	challenge	VERB
inlawrev-3158	8	17	the	the	DET
inlawrev-3158	8	18	statute	statute	NOUN
inlawrev-3158	8	19	in	in	ADP
inlawrev-3158	8	20	the	the	DET
inlawrev-3158	8	21	indiana	indiana	PROPN
inlawrev-3158	8	22	tax	tax	NOUN
inlawrev-3158	8	23	court	court	NOUN
inlawrev-3158	8	24	.	.	PUNCT
inlawrev-3158	9	1	those	those	PRON
inlawrev-3158	9	2	with	with	ADP
inlawrev-3158	9	3	criminal	criminal	ADJ
inlawrev-3158	9	4	convictions	conviction	NOUN
inlawrev-3158	9	5	for	for	ADP
inlawrev-3158	9	6	their	their	PRON
inlawrev-3158	9	7	involvement	involvement	NOUN
inlawrev-3158	9	8	with	with	ADP
inlawrev-3158	9	9	the	the	DET
inlawrev-3158	9	10	particular	particular	ADJ
inlawrev-3158	9	11	drug	drug	NOUN
inlawrev-3158	9	12	met	meet	VERB
inlawrev-3158	9	13	with	with	ADP
inlawrev-3158	9	14	success	success	NOUN
inlawrev-3158	9	15	,	,	PUNCT
inlawrev-3158	9	16	while	while	SCONJ
inlawrev-3158	9	17	those	those	PRON
inlawrev-3158	9	18	without	without	ADP
inlawrev-3158	9	19	such	such	ADJ
inlawrev-3158	9	20	convictions	conviction	NOUN
inlawrev-3158	9	21	did	do	VERB
inlawrev-3158	9	22	not	not	PART
inlawrev-3158	9	23	.	.	PUNCT
inlawrev-3158	10	1	the	the	DET
inlawrev-3158	10	2	leading	lead	VERB
inlawrev-3158	10	3	case	case	NOUN
inlawrev-3158	10	4	,	,	PUNCT
inlawrev-3158	10	5	clijft	clijft	PROPN
inlawrev-3158	10	6	v.	v.	PROPN
inlawrev-3158	10	7	indiana	indiana	PROPN
inlawrev-3158	10	8	department	department	PROPN
inlawrev-3158	10	9	ofstate	ofstate	PROPN
inlawrev-3158	10	10	revenue,^	revenue,^	PROPN
inlawrev-3158	10	11	contains	contain	VERB
inlawrev-3158	10	12	the	the	DET
inlawrev-3158	10	13	tax	tax	NOUN
inlawrev-3158	10	14	court	court	NOUN
inlawrev-3158	10	15	's	's	PART
inlawrev-3158	10	16	fullest	full	ADJ
inlawrev-3158	10	17	discussion	discussion	NOUN
inlawrev-3158	10	18	of	of	ADP
inlawrev-3158	10	19	the	the	DET
inlawrev-3158	10	20	issue	issue	NOUN
inlawrev-3158	10	21	.	.	PUNCT
inlawrev-3158	11	1	in	in	ADP
inlawrev-3158	11	2	cliffi	cliffi	PROPN
inlawrev-3158	11	3	,	,	PUNCT
inlawrev-3158	11	4	a	a	DET
inlawrev-3158	11	5	husband	husband	NOUN
inlawrev-3158	11	6	and	and	CCONJ
inlawrev-3158	11	7	wife	wife	NOUN
inlawrev-3158	11	8	were	be	AUX
inlawrev-3158	11	9	arrested	arrest	VERB
inlawrev-3158	11	10	for	for	ADP
inlawrev-3158	11	11	possession	possession	NOUN
inlawrev-3158	11	12	of	of	ADP
inlawrev-3158	11	13	927	927	NUM
inlawrev-3158	11	14	grams	gram	NOUN
inlawrev-3158	11	15	of	of	ADP
inlawrev-3158	11	16	marijuana	marijuana	PROPN
inlawrev-3158	11	17	.	.	PUNCT
inlawrev-3158	12	1	law	law	NOUN
inlawrev-3158	12	2	enforcement	enforcement	NOUN
inlawrev-3158	12	3	authorities	authority	NOUN
inlawrev-3158	12	4	shared	share	VERB
inlawrev-3158	12	5	this	this	DET
inlawrev-3158	12	6	information	information	NOUN
inlawrev-3158	12	7	with	with	ADP
inlawrev-3158	12	8	the	the	DET
inlawrev-3158	12	9	department	department	NOUN
inlawrev-3158	12	10	of	of	ADP
inlawrev-3158	12	11	revenue	revenue	NOUN
inlawrev-3158	12	12	,	,	PUNCT
inlawrev-3158	12	13	which	which	PRON
inlawrev-3158	12	14	assessed	assess	VERB
inlawrev-3158	12	15	a	a	DET
inlawrev-3158	12	16	drug	drug	NOUN
inlawrev-3158	12	17	tax	tax	NOUN
inlawrev-3158	12	18	of	of	ADP
inlawrev-3158	12	19	$	$	SYM
inlawrev-3158	12	20	37,080	37,080	NUM
inlawrev-3158	12	21	,	,	PUNCT
inlawrev-3158	12	22	a	a	DET
inlawrev-3158	12	23	nonpayment	nonpayment	NOUN
inlawrev-3158	12	24	penalty	penalty	NOUN
inlawrev-3158	12	25	of	of	ADP
inlawrev-3158	12	26	$	$	SYM
inlawrev-3158	12	27	37,080	37,080	NUM
inlawrev-3158	12	28	,	,	PUNCT
inlawrev-3158	12	29	and	and	CCONJ
inlawrev-3158	12	30	a	a	DET
inlawrev-3158	12	31	10	10	NUM
inlawrev-3158	12	32	%	%	NOUN
inlawrev-3158	12	33	collection	collection	NOUN
inlawrev-3158	12	34	fee	fee	NOUN
inlawrev-3158	12	35	of	of	ADP
inlawrev-3158	12	36	$	$	SYM
inlawrev-3158	12	37	3708	3708	NUM
inlawrev-3158	12	38	upon	upon	SCONJ
inlawrev-3158	12	39	the	the	DET
inlawrev-3158	12	40	cliffts.^	cliffts.^	NOUN
inlawrev-3158	12	41	*	*	PUNCT
inlawrev-3158	12	42	thomas	thomas	PROPN
inlawrev-3158	12	43	f.	f.	PROPN
inlawrev-3158	12	44	sheehan	sheehan	PROPN
inlawrev-3158	12	45	professor	professor	PROPN
inlawrev-3158	12	46	of	of	ADP
inlawrev-3158	12	47	tax	tax	NOUN
inlawrev-3158	12	48	law	law	NOUN
inlawrev-3158	12	49	and	and	CCONJ
inlawrev-3158	12	50	policy	policy	NOUN
inlawrev-3158	12	51	,	,	PUNCT
inlawrev-3158	12	52	indiana	indiana	PROPN
inlawrev-3158	12	53	university	university	PROPN
inlawrev-3158	12	54	school	school	NOUN
inlawrev-3158	12	55	of	of	ADP
inlawrev-3158	12	56	law	law	NOUN
inlawrev-3158	12	57	—	—	PUNCT
inlawrev-3158	12	58	indianapolis	indianapolis	PROPN
inlawrev-3158	12	59	.	.	PUNCT
inlawrev-3158	13	1	b.a	b.a	PROPN
inlawrev-3158	13	2	.	.	PROPN
inlawrev-3158	13	3	,	,	PUNCT
inlawrev-3158	13	4	beloit	beloit	NOUN
inlawrev-3158	13	5	college	college	NOUN
inlawrev-3158	13	6	;	;	PUNCT
inlawrev-3158	13	7	m.b.a	m.b.a	NOUN
inlawrev-3158	13	8	.	.	PROPN
inlawrev-3158	13	9	,	,	PUNCT
inlawrev-3158	13	10	j.d	j.d	PROPN
inlawrev-3158	13	11	.	.	PROPN
inlawrev-3158	13	12	,	,	PUNCT
inlawrev-3158	13	13	university	university	NOUN
inlawrev-3158	13	14	ofmichigan	ofmichigan	VERB
inlawrev-3158	13	15	;	;	PUNCT
inlawrev-3158	13	16	l.l.m	l.l.m	NOUN
inlawrev-3158	13	17	,	,	PUNCT
inlawrev-3158	13	18	,	,	PUNCT
inlawrev-3158	13	19	new	new	PROPN
inlawrev-3158	13	20	york	york	PROPN
inlawrev-3158	13	21	university	university	PROPN
inlawrev-3158	13	22	.	.	PUNCT
inlawrev-3158	14	1	*	*	PUNCT
inlawrev-3158	14	2	*	*	PUNCT
inlawrev-3158	14	3	associate	associate	NOUN
inlawrev-3158	14	4	,	,	PUNCT
inlawrev-3158	14	5	barnes	barnes	PROPN
inlawrev-3158	14	6	&	&	CCONJ
inlawrev-3158	14	7	thomburg	thomburg	PROPN
inlawrev-3158	14	8	,	,	PUNCT
inlawrev-3158	14	9	indianapolis	indianapolis	PROPN
inlawrev-3158	14	10	;	;	PUNCT
inlawrev-3158	14	11	adjunct	adjunct	ADJ
inlawrev-3158	14	12	professor	professor	NOUN
inlawrev-3158	14	13	,	,	PUNCT
inlawrev-3158	14	14	indiana	indiana	PROPN
inlawrev-3158	14	15	university	university	PROPN
inlawrev-3158	14	16	school	school	NOUN
inlawrev-3158	14	17	of	of	ADP
inlawrev-3158	14	18	law	law	NOUN
inlawrev-3158	14	19	—	—	PUNCT
inlawrev-3158	14	20	indianapolis	indianapolis	PROPN
inlawrev-3158	14	21	.	.	PUNCT
inlawrev-3158	15	1	b.a	b.a	PROPN
inlawrev-3158	15	2	.	.	PROPN
inlawrev-3158	15	3	,	,	PUNCT
inlawrev-3158	15	4	1985	1985	NUM
inlawrev-3158	15	5	,	,	PUNCT
inlawrev-3158	15	6	university	university	NOUN
inlawrev-3158	15	7	ofnotre	ofnotre	NOUN
inlawrev-3158	15	8	dame	dame	NOUN
inlawrev-3158	15	9	;	;	PUNCT
inlawrev-3158	15	10	j.d	j.d	PROPN
inlawrev-3158	15	11	.	.	PROPN
inlawrev-3158	15	12	,	,	PUNCT
inlawrev-3158	15	13	summa	summa	PROPN
inlawrev-3158	15	14	cum	cum	NOUN
inlawrev-3158	15	15	laude	laude	NOUN
inlawrev-3158	15	16	,	,	PUNCT
inlawrev-3158	15	17	1988	1988	NUM
inlawrev-3158	15	18	,	,	PUNCT
inlawrev-3158	15	19	indiana	indiana	PROPN
inlawrev-3158	15	20	university	university	PROPN
inlawrev-3158	15	21	school	school	NOUN
inlawrev-3158	15	22	of	of	ADP
inlawrev-3158	15	23	law	law	NOUN
inlawrev-3158	15	24	—	—	PUNCT
inlawrev-3158	15	25	indianapolis	indianapolis	PROPN
inlawrev-3158	15	26	;	;	PUNCT
inlawrev-3158	15	27	m.b.a	m.b.a	NOUN
inlawrev-3158	15	28	.	.	PROPN
inlawrev-3158	15	29	,	,	PUNCT
inlawrev-3158	15	30	indiana	indiana	PROPN
inlawrev-3158	15	31	university	university	PROPN
inlawrev-3158	15	32	,	,	PUNCT
inlawrev-3158	15	33	1994	1994	NUM
inlawrev-3158	15	34	;	;	PUNCT
inlawrev-3158	15	35	law	law	NOUN
inlawrev-3158	15	36	clerk	clerk	NOUN
inlawrev-3158	15	37	to	to	ADP
inlawrev-3158	15	38	the	the	DET
inlawrev-3158	15	39	honorable	honorable	ADJ
inlawrev-3158	15	40	larry	larry	PROPN
inlawrev-3158	15	41	j.	j.	PROPN
inlawrev-3158	15	42	mckinney	mckinney	PROPN
inlawrev-3158	15	43	,	,	PUNCT
inlawrev-3158	15	44	united	united	PROPN
inlawrev-3158	15	45	states	states	PROPN
inlawrev-3158	15	46	district	district	PROPN
inlawrev-3158	15	47	court	court	NOUN
inlawrev-3158	15	48	,	,	PUNCT
inlawrev-3158	15	49	southern	southern	ADJ
inlawrev-3158	15	50	district	district	PROPN
inlawrev-3158	15	51	of	of	ADP
inlawrev-3158	15	52	indiana	indiana	PROPN
inlawrev-3158	15	53	,	,	PUNCT
inlawrev-3158	15	54	1988	1988	NUM
inlawrev-3158	15	55	-	-	SYM
inlawrev-3158	15	56	90	90	NUM
inlawrev-3158	15	57	.	.	NOUN
inlawrev-3158	15	58	1	1	NUM
inlawrev-3158	15	59	.	.	PUNCT
inlawrev-3158	16	1	ind	ind	PROPN
inlawrev-3158	16	2	.	.	PUNCT
inlawrev-3158	17	1	code	code	PROPN
inlawrev-3158	17	2	§	§	PROPN
inlawrev-3158	17	3	6	6	NUM
inlawrev-3158	17	4	-	-	SYM
inlawrev-3158	17	5	7	7	NUM
inlawrev-3158	17	6	-	-	PUNCT
inlawrev-3158	17	7	3	3	NUM
inlawrev-3158	17	8	-	-	SYM
inlawrev-3158	17	9	5	5	NUM
inlawrev-3158	17	10	(	(	PUNCT
inlawrev-3158	17	11	supp	supp	NOUN
inlawrev-3158	17	12	.	.	PUNCT
inlawrev-3158	18	1	1	1	NUM
inlawrev-3158	18	2	994	994	NUM
inlawrev-3158	18	3	)	)	PUNCT
inlawrev-3158	18	4	.	.	PUNCT
inlawrev-3158	19	1	the	the	DET
inlawrev-3158	19	2	controlled	control	VERB
inlawrev-3158	19	3	substance	substance	NOUN
inlawrev-3158	19	4	excise	excise	NOUN
inlawrev-3158	19	5	tax	tax	NOUN
inlawrev-3158	19	6	took	take	VERB
inlawrev-3158	19	7	effect	effect	NOUN
inlawrev-3158	19	8	july	july	PROPN
inlawrev-3158	19	9	1	1	NUM
inlawrev-3158	19	10	,	,	PUNCT
inlawrev-3158	19	11	1	1	NUM
inlawrev-3158	19	12	992	992	NUM
inlawrev-3158	19	13	.	.	PUNCT
inlawrev-3158	20	1	for	for	ADP
inlawrev-3158	20	2	simplicity	simplicity	NOUN
inlawrev-3158	20	3	,	,	PUNCT
inlawrev-3158	20	4	this	this	DET
inlawrev-3158	20	5	article	article	NOUN
inlawrev-3158	20	6	will	will	AUX
inlawrev-3158	20	7	refer	refer	VERB
inlawrev-3158	20	8	to	to	ADP
inlawrev-3158	20	9	the	the	DET
inlawrev-3158	20	10	tax	tax	NOUN
inlawrev-3158	20	11	as	as	ADP
inlawrev-3158	20	12	the	the	DET
inlawrev-3158	20	13	"	"	PUNCT
inlawrev-3158	20	14	drug	drug	NOUN
inlawrev-3158	20	15	tax	tax	NOUN
inlawrev-3158	20	16	.	.	PUNCT
inlawrev-3158	20	17	"	"	PUNCT
inlawrev-3158	21	1	proceeds	proceed	NOUN
inlawrev-3158	21	2	from	from	ADP
inlawrev-3158	21	3	the	the	DET
inlawrev-3158	21	4	drug	drug	NOUN
inlawrev-3158	21	5	tax	tax	NOUN
inlawrev-3158	21	6	go	go	VERB
inlawrev-3158	21	7	to	to	ADP
inlawrev-3158	21	8	drug	drug	NOUN
inlawrev-3158	21	9	abuse	abuse	NOUN
inlawrev-3158	21	10	prevention	prevention	NOUN
inlawrev-3158	21	11	and	and	CCONJ
inlawrev-3158	21	12	criminal	criminal	ADJ
inlawrev-3158	21	13	investigation	investigation	NOUN
inlawrev-3158	21	14	.	.	PUNCT
inlawrev-3158	22	1	ind	ind	PROPN
inlawrev-3158	22	2	.	.	PUNCT
inlawrev-3158	23	1	code	code	PROPN
inlawrev-3158	23	2	§	§	PROPN
inlawrev-3158	23	3	6	6	NUM
inlawrev-3158	23	4	-	-	SYM
inlawrev-3158	23	5	7	7	NUM
inlawrev-3158	23	6	-	-	PUNCT
inlawrev-3158	23	7	3	3	NUM
inlawrev-3158	23	8	-	-	SYM
inlawrev-3158	23	9	16	16	NUM
inlawrev-3158	23	10	(	(	PUNCT
inlawrev-3158	23	11	1993	1993	NUM
inlawrev-3158	23	12	)	)	PUNCT
inlawrev-3158	23	13	.	.	PUNCT
inlawrev-3158	24	1	2	2	X
inlawrev-3158	24	2	.	.	X
inlawrev-3158	24	3	ind	ind	PROPN
inlawrev-3158	24	4	.	.	PUNCT
inlawrev-3158	25	1	code	code	PROPN
inlawrev-3158	25	2	§	§	PROPN
inlawrev-3158	25	3	6	6	NUM
inlawrev-3158	25	4	-	-	SYM
inlawrev-3158	25	5	7	7	NUM
inlawrev-3158	25	6	-	-	PUNCT
inlawrev-3158	25	7	3	3	NUM
inlawrev-3158	25	8	-	-	SYM
inlawrev-3158	25	9	8	8	NUM
inlawrev-3158	25	10	(	(	PUNCT
inlawrev-3158	25	11	supp	supp	PROPN
inlawrev-3158	25	12	.	.	PUNCT
inlawrev-3158	25	13	1994	1994	NUM
inlawrev-3158	25	14	)	)	PUNCT
inlawrev-3158	25	15	.	.	PUNCT
inlawrev-3158	26	1	3	3	X
inlawrev-3158	26	2	.	.	X
inlawrev-3158	27	1	i	i	PRON
inlawrev-3158	27	2	d.	d.	PROPN
inlawrev-3158	27	3	§	§	PROPN
inlawrev-3158	27	4	6	6	NUM
inlawrev-3158	27	5	-	-	SYM
inlawrev-3158	27	6	7	7	NUM
inlawrev-3158	27	7	-	-	PUNCT
inlawrev-3158	27	8	3	3	NUM
inlawrev-3158	27	9	-	-	SYM
inlawrev-3158	27	10	6	6	NUM
inlawrev-3158	27	11	.	.	NOUN
inlawrev-3158	27	12	4	4	NUM
inlawrev-3158	27	13	.	.	NUM
inlawrev-3158	27	14	/£/.§	/£/.§	NOUN
inlawrev-3158	28	1	6	6	NUM
inlawrev-3158	28	2	-	-	SYM
inlawrev-3158	28	3	7	7	NUM
inlawrev-3158	28	4	-	-	PUNCT
inlawrev-3158	28	5	3	3	NUM
inlawrev-3158	28	6	-	-	SYM
inlawrev-3158	28	7	1	1	NUM
inlawrev-3158	28	8	1(a	1(a	NUM
inlawrev-3158	28	9	)	)	PUNCT
inlawrev-3158	28	10	.	.	PUNCT
inlawrev-3158	29	1	5	5	NUM
inlawrev-3158	29	2	.	.	NUM
inlawrev-3158	29	3	641	641	NUM
inlawrev-3158	29	4	n.e.2d	n.e.2d	NOUN
inlawrev-3158	29	5	682	682	NUM
inlawrev-3158	29	6	(	(	PUNCT
inlawrev-3158	29	7	ind	ind	NOUN
inlawrev-3158	29	8	.	.	PUNCT
inlawrev-3158	30	1	t.c	t.c	PROPN
inlawrev-3158	30	2	.	.	PROPN
inlawrev-3158	30	3	1994	1994	NUM
inlawrev-3158	30	4	)	)	PUNCT
inlawrev-3158	30	5	.	.	PUNCT
inlawrev-3158	31	1	6	6	X
inlawrev-3158	31	2	.	.	X
inlawrev-3158	31	3	the	the	DET
inlawrev-3158	31	4	collection	collection	NOUN
inlawrev-3158	31	5	fee	fee	NOUN
inlawrev-3158	31	6	is	be	AUX
inlawrev-3158	31	7	authorized	authorize	VERB
inlawrev-3158	31	8	by	by	ADP
inlawrev-3158	31	9	ind	ind	PROPN
inlawrev-3158	31	10	.	.	PUNCT
inlawrev-3158	32	1	code	code	PROPN
inlawrev-3158	32	2	§	§	PROPN
inlawrev-3158	32	3	6	6	NUM
inlawrev-3158	32	4	-	-	SYM
inlawrev-3158	32	5	8	8	NUM
inlawrev-3158	32	6	.	.	NOUN
inlawrev-3158	32	7	1	1	NUM
inlawrev-3158	32	8	-8	-8	NOUN
inlawrev-3158	32	9	-	-	PUNCT
inlawrev-3158	32	10	2(b	2(b	NUM
inlawrev-3158	32	11	)	)	PUNCT
inlawrev-3158	32	12	(	(	PUNCT
inlawrev-3158	32	13	supp	supp	NOUN
inlawrev-3158	32	14	.	.	PUNCT
inlawrev-3158	33	1	1	1	NUM
inlawrev-3158	33	2	994	994	NUM
inlawrev-3158	33	3	)	)	PUNCT
inlawrev-3158	33	4	.	.	PUNCT
inlawrev-3158	34	1	1090	1090	NUM
inlawrev-3158	34	2	indiana	indiana	PROPN
inlawrev-3158	34	3	law	law	PROPN
inlawrev-3158	34	4	review	review	NOUN
inlawrev-3158	34	5	[	[	X
inlawrev-3158	34	6	vol	vol	NOUN
inlawrev-3158	34	7	.	.	PUNCT
inlawrev-3158	34	8	28:1089	28:1089	NUM
inlawrev-3158	34	9	on	on	ADP
inlawrev-3158	34	10	the	the	DET
inlawrev-3158	34	11	criminal	criminal	ADJ
inlawrev-3158	34	12	side	side	NOUN
inlawrev-3158	34	13	,	,	PUNCT
inlawrev-3158	34	14	mrs	mrs	PROPN
inlawrev-3158	34	15	.	.	PROPN
inlawrev-3158	34	16	clifft	clifft	PROPN
inlawrev-3158	34	17	pleaded	plead	VERB
inlawrev-3158	34	18	guilty	guilty	ADJ
inlawrev-3158	34	19	to	to	ADP
inlawrev-3158	34	20	possession	possession	NOUN
inlawrev-3158	34	21	of	of	ADP
inlawrev-3158	34	22	drugs	drug	NOUN
inlawrev-3158	34	23	as	as	ADP
inlawrev-3158	34	24	a	a	DET
inlawrev-3158	34	25	class	class	NOUN
inlawrev-3158	34	26	a	a	DET
inlawrev-3158	34	27	misdemeanor	misdemeanor	NOUN
inlawrev-3158	34	28	and	and	CCONJ
inlawrev-3158	34	29	received	receive	VERB
inlawrev-3158	34	30	a	a	DET
inlawrev-3158	34	31	six	six	NUM
inlawrev-3158	34	32	month	month	NOUN
inlawrev-3158	34	33	driver	driver	NOUN
inlawrev-3158	34	34	's	's	PART
inlawrev-3158	34	35	license	license	NOUN
inlawrev-3158	34	36	suspension	suspension	NOUN
inlawrev-3158	34	37	and	and	CCONJ
inlawrev-3158	34	38	a	a	DET
inlawrev-3158	34	39	one	one	NUM
inlawrev-3158	34	40	-	-	PUNCT
inlawrev-3158	34	41	year	year	NOUN
inlawrev-3158	34	42	sentence	sentence	NOUN
inlawrev-3158	34	43	of	of	ADP
inlawrev-3158	34	44	incarceration	incarceration	NOUN
inlawrev-3158	34	45	with	with	ADP
inlawrev-3158	34	46	all	all	DET
inlawrev-3158	34	47	but	but	SCONJ
inlawrev-3158	34	48	two	two	NUM
inlawrev-3158	34	49	days	day	NOUN
inlawrev-3158	34	50	suspended	suspend	VERB
inlawrev-3158	34	51	.	.	PUNCT
inlawrev-3158	35	1	the	the	DET
inlawrev-3158	35	2	charges	charge	NOUN
inlawrev-3158	35	3	against	against	ADP
inlawrev-3158	35	4	mr	mr	PROPN
inlawrev-3158	35	5	.	.	PROPN
inlawrev-3158	35	6	clifft	clifft	PROPN
inlawrev-3158	35	7	,	,	PUNCT
inlawrev-3158	35	8	however	however	ADV
inlawrev-3158	35	9	,	,	PUNCT
inlawrev-3158	35	10	were	be	AUX
inlawrev-3158	35	11	dropped	drop	VERB
inlawrev-3158	35	12	(	(	PUNCT
inlawrev-3158	35	13	much	much	ADJ
inlawrev-3158	35	14	to	to	ADP
inlawrev-3158	35	15	his	his	PRON
inlawrev-3158	35	16	later	later	ADJ
inlawrev-3158	35	17	misfortune	misfortune	NOUN
inlawrev-3158	35	18	)	)	PUNCT
inlawrev-3158	35	19	.	.	PUNCT
inlawrev-3158	36	1	on	on	ADP
inlawrev-3158	36	2	the	the	DET
inlawrev-3158	36	3	tax	tax	NOUN
inlawrev-3158	36	4	side	side	NOUN
inlawrev-3158	36	5	,	,	PUNCT
inlawrev-3158	36	6	the	the	DET
inlawrev-3158	36	7	cliffts	clifft	NOUN
inlawrev-3158	36	8	challenged	challenge	VERB
inlawrev-3158	36	9	the	the	DET
inlawrev-3158	36	10	drug	drug	NOUN
inlawrev-3158	36	11	tax	tax	NOUN
inlawrev-3158	36	12	under	under	ADP
inlawrev-3158	36	13	the	the	DET
inlawrev-3158	36	14	fifth	fifth	ADJ
inlawrev-3158	36	15	amendment	amendment	NOUN
inlawrev-3158	36	16	(	(	PUNCT
inlawrev-3158	36	17	selfincrimination	selfincrimination	NOUN
inlawrev-3158	36	18	and	and	CCONJ
inlawrev-3158	36	19	double	double	ADJ
inlawrev-3158	36	20	jeopardy	jeopardy	NOUN
inlawrev-3158	36	21	)	)	PUNCT
inlawrev-3158	36	22	,	,	PUNCT
inlawrev-3158	36	23	and	and	CCONJ
inlawrev-3158	36	24	the	the	DET
inlawrev-3158	36	25	fourteenth	fourteenth	ADJ
inlawrev-3158	36	26	amendment	amendment	NOUN
inlawrev-3158	36	27	(	(	PUNCT
inlawrev-3158	36	28	equal	equal	ADJ
inlawrev-3158	36	29	protection	protection	NOUN
inlawrev-3158	36	30	and	and	CCONJ
inlawrev-3158	36	31	due	due	ADJ
inlawrev-3158	36	32	process	process	NOUN
inlawrev-3158	36	33	)	)	PUNCT
inlawrev-3158	36	34	of	of	ADP
inlawrev-3158	36	35	the	the	DET
inlawrev-3158	36	36	united	united	PROPN
inlawrev-3158	36	37	states	states	PROPN
inlawrev-3158	36	38	constitution	constitution	PROPN
inlawrev-3158	36	39	.	.	PUNCT
inlawrev-3158	37	1	the	the	DET
inlawrev-3158	37	2	cliffts	clifft	NOUN
inlawrev-3158	37	3	raised	raise	VERB
inlawrev-3158	37	4	similar	similar	ADJ
inlawrev-3158	37	5	claims	claim	NOUN
inlawrev-3158	37	6	for	for	ADP
inlawrev-3158	37	7	the	the	DET
inlawrev-3158	37	8	parallel	parallel	ADJ
inlawrev-3158	37	9	indiana	indiana	PROPN
inlawrev-3158	37	10	constitutional	constitutional	ADJ
inlawrev-3158	37	11	provisions	provision	NOUN
inlawrev-3158	37	12	,	,	PUNCT
inlawrev-3158	37	13	but	but	CCONJ
inlawrev-3158	37	14	failed	fail	VERB
inlawrev-3158	37	15	to	to	PART
inlawrev-3158	37	16	develop	develop	VERB
inlawrev-3158	37	17	them	they	PRON
inlawrev-3158	37	18	,	,	PUNCT
inlawrev-3158	37	19	and	and	CCONJ
inlawrev-3158	37	20	as	as	ADP
inlawrev-3158	37	21	a	a	DET
inlawrev-3158	37	22	result	result	NOUN
inlawrev-3158	37	23	,	,	PUNCT
inlawrev-3158	37	24	the	the	DET
inlawrev-3158	37	25	indiana	indiana	PROPN
inlawrev-3158	37	26	provisions	provision	NOUN
inlawrev-3158	37	27	were	be	AUX
inlawrev-3158	37	28	not	not	PART
inlawrev-3158	37	29	at	at	ADP
inlawrev-3158	37	30	issue	issue	NOUN
inlawrev-3158	37	31	in	in	ADP
inlawrev-3158	37	32	the	the	DET
inlawrev-3158	37	33	court	court	NOUN
inlawrev-3158	37	34	's	's	PART
inlawrev-3158	37	35	opinion.^	opinion.^	PROPN
inlawrev-3158	37	36	judge	judge	PROPN
inlawrev-3158	37	37	fisher	fisher	PROPN
inlawrev-3158	37	38	began	begin	VERB
inlawrev-3158	37	39	by	by	ADP
inlawrev-3158	37	40	noting	note	VERB
inlawrev-3158	37	41	the	the	DET
inlawrev-3158	37	42	taxpayer	taxpayer	NOUN
inlawrev-3158	37	43	's	's	PART
inlawrev-3158	37	44	"	"	PUNCT
inlawrev-3158	37	45	difficult	difficult	ADJ
inlawrev-3158	37	46	burden	burden	NOUN
inlawrev-3158	37	47	*	*	PUNCT
inlawrev-3158	37	48	'	'	PUNCT
inlawrev-3158	37	49	of	of	ADP
inlawrev-3158	37	50	challenging	challenge	VERB
inlawrev-3158	37	51	the	the	DET
inlawrev-3158	37	52	constitutionality	constitutionality	NOUN
inlawrev-3158	37	53	of	of	ADP
inlawrev-3158	37	54	the	the	DET
inlawrev-3158	37	55	tax.^	tax.^	NOUN
inlawrev-3158	37	56	he	he	PRON
inlawrev-3158	37	57	explained	explain	VERB
inlawrev-3158	37	58	that	that	SCONJ
inlawrev-3158	37	59	the	the	DET
inlawrev-3158	37	60	taxpayers	taxpayer	NOUN
inlawrev-3158	37	61	must	must	AUX
inlawrev-3158	37	62	"	"	PUNCT
inlawrev-3158	37	63	rebut	rebut	VERB
inlawrev-3158	37	64	the	the	DET
inlawrev-3158	37	65	strong	strong	ADJ
inlawrev-3158	37	66	presumption	presumption	NOUN
inlawrev-3158	37	67	that	that	SCONJ
inlawrev-3158	37	68	statutes	statute	NOUN
inlawrev-3158	37	69	are	be	AUX
inlawrev-3158	37	70	constitutional	constitutional	ADJ
inlawrev-3158	37	71	.	.	PUNCT
inlawrev-3158	38	1	"^	"^	VERB
inlawrev-3158	38	2	he	he	PRON
inlawrev-3158	38	3	then	then	ADV
inlawrev-3158	38	4	addressed	address	VERB
inlawrev-3158	38	5	the	the	DET
inlawrev-3158	38	6	clifft	clifft	NOUN
inlawrev-3158	38	7	's	's	PART
inlawrev-3158	38	8	arguments	argument	NOUN
inlawrev-3158	38	9	seriatim	seriatim	ADJ
inlawrev-3158	38	10	.	.	PUNCT
inlawrev-3158	39	1	first	first	ADV
inlawrev-3158	39	2	,	,	PUNCT
inlawrev-3158	39	3	judge	judge	PROPN
inlawrev-3158	39	4	fisher	fisher	PROPN
inlawrev-3158	39	5	rejected	reject	VERB
inlawrev-3158	39	6	the	the	DET
inlawrev-3158	39	7	self	self	NOUN
inlawrev-3158	39	8	-	-	PUNCT
inlawrev-3158	39	9	incrimination	incrimination	NOUN
inlawrev-3158	39	10	argument	argument	NOUN
inlawrev-3158	39	11	.	.	PUNCT
inlawrev-3158	40	1	"	"	PUNCT
inlawrev-3158	40	2	it	it	PRON
inlawrev-3158	40	3	is	be	AUX
inlawrev-3158	40	4	well	well	ADV
inlawrev-3158	40	5	settled	settle	VERB
inlawrev-3158	40	6	,	,	PUNCT
inlawrev-3158	40	7	"	"	PUNCT
inlawrev-3158	40	8	he	he	PRON
inlawrev-3158	40	9	wrote	write	VERB
inlawrev-3158	40	10	,	,	PUNCT
inlawrev-3158	40	11	"	"	PUNCT
inlawrev-3158	40	12	that	that	SCONJ
inlawrev-3158	40	13	,	,	PUNCT
inlawrev-3158	40	14	standing	stand	VERB
inlawrev-3158	40	15	alone	alone	ADV
inlawrev-3158	40	16	,	,	PUNCT
inlawrev-3158	40	17	the	the	DET
inlawrev-3158	40	18	illegality	illegality	NOUN
inlawrev-3158	40	19	of	of	ADP
inlawrev-3158	40	20	an	an	DET
inlawrev-3158	40	21	activity	activity	NOUN
inlawrev-3158	40	22	,	,	PUNCT
inlawrev-3158	40	23	such	such	ADJ
inlawrev-3158	40	24	as	as	ADP
inlawrev-3158	40	25	the	the	DET
inlawrev-3158	40	26	unauthorized	unauthorized	ADJ
inlawrev-3158	40	27	possession	possession	NOUN
inlawrev-3158	40	28	of	of	ADP
inlawrev-3158	40	29	marijuana	marijuana	PROPN
inlawrev-3158	40	30	or	or	CCONJ
inlawrev-3158	40	31	other	other	ADJ
inlawrev-3158	40	32	controlled	control	VERB
inlawrev-3158	40	33	substances	substance	NOUN
inlawrev-3158	40	34	,	,	PUNCT
inlawrev-3158	40	35	does	do	AUX
inlawrev-3158	40	36	not	not	PART
inlawrev-3158	40	37	preclude	preclude	VERB
inlawrev-3158	40	38	taxation	taxation	NOUN
inlawrev-3158	40	39	of	of	ADP
inlawrev-3158	40	40	the	the	DET
inlawrev-3158	40	41	activity	activity	NOUN
inlawrev-3158	40	42	.	.	PUNCT
inlawrev-3158	41	1	"'^	"'^	NUM
inlawrev-3158	41	2	to	to	PART
inlawrev-3158	41	3	be	be	AUX
inlawrev-3158	41	4	unconstitutional	unconstitutional	ADJ
inlawrev-3158	41	5	in	in	ADP
inlawrev-3158	41	6	this	this	DET
inlawrev-3158	41	7	context	context	NOUN
inlawrev-3158	41	8	,	,	PUNCT
inlawrev-3158	41	9	the	the	DET
inlawrev-3158	41	10	imposition	imposition	NOUN
inlawrev-3158	41	11	and	and	CCONJ
inlawrev-3158	41	12	collection	collection	NOUN
inlawrev-3158	41	13	methods	method	NOUN
inlawrev-3158	41	14	must	must	AUX
inlawrev-3158	41	15	"	"	PUNCT
inlawrev-3158	41	16	create	create	VERB
inlawrev-3158	41	17	'	'	PUNCT
inlawrev-3158	41	18	real	real	ADJ
inlawrev-3158	41	19	and	and	CCONJ
inlawrev-3158	41	20	appreciable	appreciable	ADJ
inlawrev-3158	41	21	,	,	PUNCT
inlawrev-3158	41	22	'	'	PUNCT
inlawrev-3158	41	23	and	and	CCONJ
inlawrev-3158	41	24	not	not	PART
inlawrev-3158	41	25	merely	merely	ADV
inlawrev-3158	41	26	'	'	PUNCT
inlawrev-3158	41	27	imaginary	imaginary	ADJ
inlawrev-3158	41	28	and	and	CCONJ
inlawrev-3158	41	29	unsubstantial	unsubstantial	ADJ
inlawrev-3158	41	30	,	,	PUNCT
inlawrev-3158	41	31	'	'	PUNCT
inlawrev-3158	41	32	hazards	hazard	NOUN
inlawrev-3158	41	33	of	of	ADP
inlawrev-3158	41	34	self	self	NOUN
inlawrev-3158	41	35	-	-	PUNCT
inlawrev-3158	41	36	incrimination	incrimination	NOUN
inlawrev-3158	41	37	.	.	PUNCT
inlawrev-3158	42	1	"	"	PUNCT
inlawrev-3158	42	2	'	'	PUNCT
inlawrev-3158	42	3	'	'	PUNCT
inlawrev-3158	42	4	the	the	DET
inlawrev-3158	42	5	indiana	indiana	PROPN
inlawrev-3158	42	6	drug	drug	PROPN
inlawrev-3158	42	7	tax	tax	NOUN
inlawrev-3158	42	8	,	,	PUNCT
inlawrev-3158	42	9	however	however	ADV
inlawrev-3158	42	10	,	,	PUNCT
inlawrev-3158	42	11	has	have	VERB
inlawrev-3158	42	12	an	an	DET
inlawrev-3158	42	13	express	express	ADJ
inlawrev-3158	42	14	provision	provision	NOUN
inlawrev-3158	42	15	prohibiting	prohibit	VERB
inlawrev-3158	42	16	the	the	DET
inlawrev-3158	42	17	department	department	NOUN
inlawrev-3158	42	18	from	from	ADP
inlawrev-3158	42	19	requiring	require	VERB
inlawrev-3158	42	20	taxpayers	taxpayer	NOUN
inlawrev-3158	42	21	to	to	PART
inlawrev-3158	42	22	reveal	reveal	VERB
inlawrev-3158	42	23	their	their	PRON
inlawrev-3158	42	24	identity	identity	NOUN
inlawrev-3158	42	25	.	.	PUNCT
inlawrev-3158	43	1	the	the	DET
inlawrev-3158	43	2	statute	statute	NOUN
inlawrev-3158	43	3	provides	provide	VERB
inlawrev-3158	43	4	that	that	SCONJ
inlawrev-3158	43	5	"	"	PUNCT
inlawrev-3158	43	6	[	[	X
inlawrev-3158	43	7	a	a	X
inlawrev-3158	43	8	]	]	X
inlawrev-3158	43	9	person	person	NOUN
inlawrev-3158	43	10	may	may	AUX
inlawrev-3158	43	11	not	not	PART
inlawrev-3158	43	12	be	be	AUX
inlawrev-3158	43	13	required	require	VERB
inlawrev-3158	43	14	to	to	PART
inlawrev-3158	43	15	reveal	reveal	VERB
inlawrev-3158	43	16	the	the	DET
inlawrev-3158	43	17	person	person	NOUN
inlawrev-3158	43	18	's	's	PART
inlawrev-3158	43	19	identity	identity	NOUN
inlawrev-3158	43	20	at	at	ADP
inlawrev-3158	43	21	the	the	DET
inlawrev-3158	43	22	time	time	NOUN
inlawrev-3158	43	23	the	the	DET
inlawrev-3158	43	24	tax	tax	NOUN
inlawrev-3158	43	25	is	be	AUX
inlawrev-3158	43	26	paid	pay	VERB
inlawrev-3158	43	27	.	.	PUNCT
inlawrev-3158	44	1	"'^	"'^	PRON
inlawrev-3158	44	2	interpreting	interpret	VERB
inlawrev-3158	44	3	this	this	DET
inlawrev-3158	44	4	language	language	NOUN
inlawrev-3158	44	5	,	,	PUNCT
inlawrev-3158	44	6	judge	judge	PROPN
inlawrev-3158	44	7	fisher	fisher	PROPN
inlawrev-3158	44	8	reasoned	reason	VERB
inlawrev-3158	44	9	that	that	SCONJ
inlawrev-3158	44	10	the	the	DET
inlawrev-3158	44	11	taxpayer	taxpayer	NOUN
inlawrev-3158	44	12	could	could	AUX
inlawrev-3158	44	13	send	send	VERB
inlawrev-3158	44	14	an	an	DET
inlawrev-3158	44	15	agent	agent	NOUN
inlawrev-3158	44	16	to	to	PART
inlawrev-3158	44	17	pay	pay	VERB
inlawrev-3158	44	18	the	the	DET
inlawrev-3158	44	19	tax	tax	NOUN
inlawrev-3158	44	20	,	,	PUNCT
inlawrev-3158	44	21	and	and	CCONJ
inlawrev-3158	44	22	the	the	DET
inlawrev-3158	44	23	statute	statute	NOUN
inlawrev-3158	44	24	would	would	AUX
inlawrev-3158	44	25	not	not	PART
inlawrev-3158	44	26	otherwise	otherwise	ADV
inlawrev-3158	44	27	require	require	VERB
inlawrev-3158	44	28	disclosure	disclosure	NOUN
inlawrev-3158	44	29	of	of	ADP
inlawrev-3158	44	30	the	the	DET
inlawrev-3158	44	31	name	name	NOUN
inlawrev-3158	44	32	,	,	PUNCT
inlawrev-3158	44	33	address	address	NOUN
inlawrev-3158	44	34	,	,	PUNCT
inlawrev-3158	44	35	phone	phone	NOUN
inlawrev-3158	44	36	number	number	NOUN
inlawrev-3158	44	37	,	,	PUNCT
inlawrev-3158	44	38	social	social	ADJ
inlawrev-3158	44	39	security	security	NOUN
inlawrev-3158	44	40	number	number	NOUN
inlawrev-3158	44	41	,	,	PUNCT
inlawrev-3158	44	42	or	or	CCONJ
inlawrev-3158	44	43	any	any	DET
inlawrev-3158	44	44	other	other	ADJ
inlawrev-3158	44	45	identifying	identify	VERB
inlawrev-3158	44	46	information	information	NOUN
inlawrev-3158	44	47	for	for	ADP
inlawrev-3158	44	48	such	such	ADJ
inlawrev-3158	44	49	individual	individual	NOUN
inlawrev-3158	44	50	.	.	PUNCT
inlawrev-3158	45	1	according	accord	VERB
inlawrev-3158	45	2	to	to	ADP
inlawrev-3158	45	3	the	the	DET
inlawrev-3158	45	4	court	court	NOUN
inlawrev-3158	45	5	,	,	PUNCT
inlawrev-3158	45	6	the	the	DET
inlawrev-3158	45	7	drug	drug	NOUN
inlawrev-3158	45	8	tax	tax	NOUN
inlawrev-3158	45	9	thus	thus	ADV
inlawrev-3158	45	10	does	do	AUX
inlawrev-3158	45	11	not	not	PART
inlawrev-3158	45	12	require	require	VERB
inlawrev-3158	45	13	any	any	DET
inlawrev-3158	45	14	person	person	NOUN
inlawrev-3158	45	15	to	to	PART
inlawrev-3158	45	16	give	give	VERB
inlawrev-3158	45	17	self	self	NOUN
inlawrev-3158	45	18	-	-	PUNCT
inlawrev-3158	45	19	incriminating	incriminate	VERB
inlawrev-3158	45	20	evidence	evidence	NOUN
inlawrev-3158	45	21	.	.	PUNCT
inlawrev-3158	46	1	'^	'^	NOUN
inlawrev-3158	46	2	moreover	moreover	ADV
inlawrev-3158	46	3	,	,	PUNCT
inlawrev-3158	46	4	the	the	DET
inlawrev-3158	46	5	drug	drug	NOUN
inlawrev-3158	46	6	tax	tax	PROPN
inlawrev-3158	46	7	statute	statute	PROPN
inlawrev-3158	46	8	prohibits	prohibit	VERB
inlawrev-3158	46	9	the	the	DET
inlawrev-3158	46	10	use	use	NOUN
inlawrev-3158	46	11	of	of	ADP
inlawrev-3158	46	12	confidential	confidential	ADJ
inlawrev-3158	46	13	information	information	NOUN
inlawrev-3158	46	14	acquired	acquire	VERB
inlawrev-3158	46	15	by	by	ADP
inlawrev-3158	46	16	the	the	DET
inlawrev-3158	46	17	department	department	NOUN
inlawrev-3158	46	18	"	"	PUNCT
inlawrev-3158	46	19	to	to	PART
inlawrev-3158	46	20	initiate	initiate	VERB
inlawrev-3158	46	21	or	or	CCONJ
inlawrev-3158	46	22	facilitate	facilitate	VERB
inlawrev-3158	46	23	prosecution	prosecution	NOUN
inlawrev-3158	46	24	for	for	ADP
inlawrev-3158	46	25	an	an	DET
inlawrev-3158	46	26	offense	offense	NOUN
inlawrev-3158	46	27	.	.	PUNCT
inlawrev-3158	47	1	"	"	PUNCT
inlawrev-3158	47	2	'	'	PUNCT
inlawrev-3158	47	3	"	"	PUNCT
inlawrev-3158	47	4	*	*	PUNCT
inlawrev-3158	47	5	the	the	DET
inlawrev-3158	47	6	court	court	NOUN
inlawrev-3158	47	7	reasoned	reason	VERB
inlawrev-3158	47	8	that	that	SCONJ
inlawrev-3158	47	9	even	even	ADV
inlawrev-3158	47	10	if	if	SCONJ
inlawrev-3158	47	11	the	the	DET
inlawrev-3158	47	12	drug	drug	NOUN
inlawrev-3158	47	13	tax	tax	NOUN
inlawrev-3158	47	14	did	do	AUX
inlawrev-3158	47	15	compel	compel	VERB
inlawrev-3158	47	16	self	self	NOUN
inlawrev-3158	47	17	-	-	PUNCT
inlawrev-3158	47	18	incrimination	incrimination	NOUN
inlawrev-3158	47	19	,	,	PUNCT
inlawrev-3158	47	20	it	it	PRON
inlawrev-3158	47	21	essentially	essentially	ADV
inlawrev-3158	47	22	granted	grant	VERB
inlawrev-3158	47	23	use	use	NOUN
inlawrev-3158	47	24	immunity	immunity	NOUN
inlawrev-3158	47	25	and	and	CCONJ
inlawrev-3158	47	26	derivative	derivative	ADJ
inlawrev-3158	47	27	use	use	NOUN
inlawrev-3158	47	28	immunity	immunity	NOUN
inlawrev-3158	47	29	,	,	PUNCT
inlawrev-3158	47	30	thus	thus	ADV
inlawrev-3158	47	31	removing	remove	VERB
inlawrev-3158	47	32	any	any	DET
inlawrev-3158	47	33	fifth	fifth	ADJ
inlawrev-3158	47	34	amendment	amendment	NOUN
inlawrev-3158	47	35	selfincrimination	selfincrimination	NOUN
inlawrev-3158	47	36	problems	problem	NOUN
inlawrev-3158	47	37	.	.	PUNCT
inlawrev-3158	47	38	'	'	PUNCT
inlawrev-3158	48	1	^	^	PUNCT
inlawrev-3158	48	2	7	7	X
inlawrev-3158	48	3	.	.	X
inlawrev-3158	48	4	clifft	clifft	NOUN
inlawrev-3158	48	5	,	,	PUNCT
inlawrev-3158	48	6	641	641	NUM
inlawrev-3158	48	7	n.e.2d	n.e.2d	NOUN
inlawrev-3158	48	8	at	at	ADP
inlawrev-3158	48	9	684	684	NUM
inlawrev-3158	48	10	n.2	n.2	NOUN
inlawrev-3158	48	11	.	.	NOUN
inlawrev-3158	48	12	8	8	NUM
inlawrev-3158	48	13	.	.	PUNCT
inlawrev-3158	49	1	i	i	PRON
inlawrev-3158	49	2	d.	d.	PROPN
inlawrev-3158	49	3	at	at	ADP
inlawrev-3158	49	4	685	685	NUM
inlawrev-3158	49	5	.	.	PUNCT
inlawrev-3158	50	1	9	9	NUM
inlawrev-3158	50	2	.	.	X
inlawrev-3158	51	1	i	i	PRON
inlawrev-3158	51	2	d.	d.	PROPN
inlawrev-3158	51	3	(	(	PUNCT
inlawrev-3158	51	4	citing	cite	VERB
inlawrev-3158	51	5	state	state	NOUN
inlawrev-3158	51	6	line	line	NOUN
inlawrev-3158	51	7	elevators	elevator	NOUN
inlawrev-3158	51	8	,	,	PUNCT
inlawrev-3158	51	9	inc	inc	PROPN
inlawrev-3158	51	10	.	.	PROPN
inlawrev-3158	52	1	v.	v.	ADP
inlawrev-3158	52	2	state	state	PROPN
inlawrev-3158	52	3	bd	bd	PROPN
inlawrev-3158	52	4	.	.	PROPN
inlawrev-3158	52	5	of	of	ADP
inlawrev-3158	52	6	tax	tax	NOUN
inlawrev-3158	52	7	comm'rs	comm'rs	NOUN
inlawrev-3158	52	8	,	,	PUNCT
inlawrev-3158	52	9	528	528	NUM
inlawrev-3158	52	10	n.e.2d	n.e.2d	NOUN
inlawrev-3158	52	11	501	501	NUM
inlawrev-3158	52	12	,	,	PUNCT
inlawrev-3158	52	13	503	503	NUM
inlawrev-3158	52	14	(	(	PUNCT
inlawrev-3158	52	15	ind	ind	NOUN
inlawrev-3158	52	16	.	.	PUNCT
inlawrev-3158	53	1	t.c	t.c	PROPN
inlawrev-3158	53	2	.	.	PROPN
inlawrev-3158	53	3	1988	1988	NUM
inlawrev-3158	53	4	)	)	PUNCT
inlawrev-3158	53	5	)	)	PUNCT
inlawrev-3158	53	6	.	.	PUNCT
inlawrev-3158	54	1	10	10	NUM
inlawrev-3158	54	2	.	.	PUNCT
inlawrev-3158	55	1	i	i	PRON
inlawrev-3158	55	2	d.	d.	PROPN
inlawrev-3158	55	3	(	(	PUNCT
inlawrev-3158	55	4	citing	cite	VERB
inlawrev-3158	55	5	department	department	NOUN
inlawrev-3158	55	6	of	of	ADP
inlawrev-3158	55	7	revenue	revenue	NOUN
inlawrev-3158	55	8	v.	v.	ADP
inlawrev-3158	55	9	kurth	kurth	PROPN
inlawrev-3158	55	10	ranch	ranch	NOUN
inlawrev-3158	55	11	114	114	NUM
inlawrev-3158	55	12	s.	s.	PROPN
inlawrev-3158	55	13	ct	ct	PROPN
inlawrev-3158	55	14	.	.	PROPN
inlawrev-3158	55	15	1937	1937	NUM
inlawrev-3158	55	16	(	(	PUNCT
inlawrev-3158	55	17	1994	1994	NUM
inlawrev-3158	55	18	)	)	PUNCT
inlawrev-3158	55	19	)	)	PUNCT
inlawrev-3158	55	20	.	.	PUNCT
inlawrev-3158	56	1	11	11	NUM
inlawrev-3158	56	2	.	.	PUNCT
inlawrev-3158	57	1	i	i	PRON
inlawrev-3158	57	2	d.	d.	PROPN
inlawrev-3158	57	3	(	(	PUNCT
inlawrev-3158	57	4	citing	cite	VERB
inlawrev-3158	57	5	marchetti	marchetti	PROPN
inlawrev-3158	57	6	v.	v.	PROPN
inlawrev-3158	57	7	united	united	PROPN
inlawrev-3158	57	8	states	states	PROPN
inlawrev-3158	57	9	,	,	PUNCT
inlawrev-3158	57	10	390	390	NUM
inlawrev-3158	57	11	u.s	u.s	PROPN
inlawrev-3158	57	12	.	.	PROPN
inlawrev-3158	57	13	39	39	NUM
inlawrev-3158	57	14	,	,	PUNCT
inlawrev-3158	57	15	44	44	NUM
inlawrev-3158	57	16	(	(	PUNCT
inlawrev-3158	57	17	1	1	NUM
inlawrev-3158	57	18	968	968	NUM
inlawrev-3158	57	19	)	)	PUNCT
inlawrev-3158	57	20	)	)	PUNCT
inlawrev-3158	57	21	.	.	PUNCT
inlawrev-3158	58	1	1	1	NUM
inlawrev-3158	58	2	2	2	X
inlawrev-3158	58	3	.	.	PUNCT
inlawrev-3158	58	4	ind	ind	PROPN
inlawrev-3158	58	5	.	.	PUNCT
inlawrev-3158	59	1	code	code	PROPN
inlawrev-3158	59	2	§	§	PROPN
inlawrev-3158	59	3	6	6	NUM
inlawrev-3158	59	4	-	-	SYM
inlawrev-3158	59	5	7	7	NUM
inlawrev-3158	59	6	-	-	PUNCT
inlawrev-3158	59	7	3	3	NUM
inlawrev-3158	59	8	-	-	SYM
inlawrev-3158	59	9	8	8	NUM
inlawrev-3158	59	10	(	(	PUNCT
inlawrev-3158	59	11	supp	supp	NOUN
inlawrev-3158	59	12	.	.	PUNCT
inlawrev-3158	60	1	1	1	NUM
inlawrev-3158	60	2	994	994	NUM
inlawrev-3158	60	3	)	)	PUNCT
inlawrev-3158	60	4	.	.	PUNCT
inlawrev-3158	61	1	13	13	NUM
inlawrev-3158	61	2	.	.	X
inlawrev-3158	61	3	c////	c////	NOUN
inlawrev-3158	61	4	?	?	PUNCT
inlawrev-3158	61	5	,	,	PUNCT
inlawrev-3158	61	6	641n.e.2dat687	641n.e.2dat687	NOUN
inlawrev-3158	61	7	.	.	PUNCT
inlawrev-3158	62	1	14	14	NUM
inlawrev-3158	62	2	.	.	PUNCT
inlawrev-3158	63	1	ind	ind	PROPN
inlawrev-3158	63	2	.	.	PUNCT
inlawrev-3158	64	1	code	code	PROPN
inlawrev-3158	64	2	§	§	PROPN
inlawrev-3158	64	3	6	6	NUM
inlawrev-3158	64	4	-	-	SYM
inlawrev-3158	64	5	7	7	NUM
inlawrev-3158	64	6	-	-	PUNCT
inlawrev-3158	64	7	3	3	NUM
inlawrev-3158	64	8	-	-	SYM
inlawrev-3158	64	9	9	9	NUM
inlawrev-3158	64	10	(	(	PUNCT
inlawrev-3158	64	11	supp	supp	PROPN
inlawrev-3158	64	12	.	.	PUNCT
inlawrev-3158	64	13	1994	1994	NUM
inlawrev-3158	64	14	)	)	PUNCT
inlawrev-3158	64	15	.	.	PUNCT
inlawrev-3158	65	1	15	15	NUM
inlawrev-3158	65	2	.	.	X
inlawrev-3158	65	3	c/	c/	NOUN
inlawrev-3158	65	4	#	#	NOUN
inlawrev-3158	65	5	,	,	PUNCT
inlawrev-3158	65	6	641n.e.2dat689	641n.e.2dat689	NOUN
inlawrev-3158	65	7	.	.	PUNCT
inlawrev-3158	65	8	1995	1995	NUM
inlawrev-3158	65	9	]	]	PUNCT
inlawrev-3158	65	10	taxation	taxation	NOUN
inlawrev-3158	65	11	^	^	PUNCT
inlawrev-3158	65	12	1091	1091	NUM
inlawrev-3158	65	13	the	the	DET
inlawrev-3158	65	14	tax	tax	NOUN
inlawrev-3158	65	15	court	court	NOUN
inlawrev-3158	65	16	then	then	ADV
inlawrev-3158	65	17	easily	easily	ADV
inlawrev-3158	65	18	rejected	reject	VERB
inlawrev-3158	65	19	the	the	DET
inlawrev-3158	65	20	cliffts	clifft	NOUN
inlawrev-3158	65	21	*	*	PUNCT
inlawrev-3158	65	22	equal	equal	ADJ
inlawrev-3158	65	23	protection	protection	NOUN
inlawrev-3158	65	24	argument	argument	NOUN
inlawrev-3158	65	25	,	,	PUNCT
inlawrev-3158	65	26	noting	note	VERB
inlawrev-3158	65	27	that	that	SCONJ
inlawrev-3158	65	28	people	people	NOUN
inlawrev-3158	65	29	who	who	PRON
inlawrev-3158	65	30	"	"	PUNCT
inlawrev-3158	65	31	possess	possess	VERB
inlawrev-3158	65	32	controlled	control	VERB
inlawrev-3158	65	33	substances	substance	NOUN
inlawrev-3158	65	34	are	be	AUX
inlawrev-3158	65	35	not	not	PART
inlawrev-3158	65	36	a	a	DET
inlawrev-3158	65	37	suspect	suspect	NOUN
inlawrev-3158	65	38	class/	class/	NUM
inlawrev-3158	65	39	*	*	NOUN
inlawrev-3158	65	40	and	and	CCONJ
inlawrev-3158	65	41	as	as	ADP
inlawrev-3158	65	42	a	a	DET
inlawrev-3158	65	43	result	result	NOUN
inlawrev-3158	65	44	,	,	PUNCT
inlawrev-3158	65	45	judge	judge	PROPN
inlawrev-3158	65	46	fisher	fisher	PROPN
inlawrev-3158	65	47	found	find	VERB
inlawrev-3158	65	48	no	no	DET
inlawrev-3158	65	49	equal	equal	ADJ
inlawrev-3158	65	50	protection	protection	NOUN
inlawrev-3158	65	51	violation	violation	NOUN
inlawrev-3158	65	52	.	.	PUNCT
inlawrev-3158	66	1	'^	'^	AUX
inlawrev-3158	66	2	the	the	DET
inlawrev-3158	66	3	cliffts	clifft	NOUN
inlawrev-3158	66	4	next	next	ADV
inlawrev-3158	66	5	argued	argue	VERB
inlawrev-3158	66	6	that	that	SCONJ
inlawrev-3158	66	7	the	the	DET
inlawrev-3158	66	8	drug	drug	NOUN
inlawrev-3158	66	9	tax	tax	NOUN
inlawrev-3158	66	10	violates	violate	VERB
inlawrev-3158	66	11	due	due	ADJ
inlawrev-3158	66	12	process	process	NOUN
inlawrev-3158	66	13	by	by	ADP
inlawrev-3158	66	14	allowing	allow	VERB
inlawrev-3158	66	15	a	a	DET
inlawrev-3158	66	16	jeopardy	jeopardy	NOUN
inlawrev-3158	66	17	assessment	assessment	NOUN
inlawrev-3158	66	18	to	to	PART
inlawrev-3158	66	19	be	be	AUX
inlawrev-3158	66	20	immediately	immediately	ADV
inlawrev-3158	66	21	imposed	impose	VERB
inlawrev-3158	66	22	without	without	ADP
inlawrev-3158	66	23	notice	notice	NOUN
inlawrev-3158	66	24	or	or	CCONJ
inlawrev-3158	66	25	a	a	DET
inlawrev-3158	66	26	hearing	hearing	NOUN
inlawrev-3158	66	27	.	.	PUNCT
inlawrev-3158	67	1	the	the	DET
inlawrev-3158	67	2	tax	tax	NOUN
inlawrev-3158	67	3	court	court	NOUN
inlawrev-3158	67	4	appropriately	appropriately	ADV
inlawrev-3158	67	5	side	side	ADV
inlawrev-3158	67	6	-	-	PUNCT
inlawrev-3158	67	7	stepped	step	VERB
inlawrev-3158	67	8	this	this	DET
inlawrev-3158	67	9	argument	argument	NOUN
inlawrev-3158	67	10	,	,	PUNCT
inlawrev-3158	67	11	noting	note	VERB
inlawrev-3158	67	12	that	that	SCONJ
inlawrev-3158	67	13	the	the	DET
inlawrev-3158	67	14	cliffts	clifft	NOUN
inlawrev-3158	67	15	had	have	AUX
inlawrev-3158	67	16	received	receive	VERB
inlawrev-3158	67	17	notice	notice	NOUN
inlawrev-3158	67	18	and	and	CCONJ
inlawrev-3158	67	19	a	a	DET
inlawrev-3158	67	20	hearing	hearing	NOUN
inlawrev-3158	67	21	,	,	PUNCT
inlawrev-3158	67	22	and	and	CCONJ
inlawrev-3158	67	23	that	that	SCONJ
inlawrev-3158	67	24	the	the	DET
inlawrev-3158	67	25	department	department	NOUN
inlawrev-3158	67	26	had	have	AUX
inlawrev-3158	67	27	not	not	PART
inlawrev-3158	67	28	taken	take	VERB
inlawrev-3158	67	29	any	any	DET
inlawrev-3158	67	30	measures	measure	NOUN
inlawrev-3158	67	31	to	to	PART
inlawrev-3158	67	32	collect	collect	VERB
inlawrev-3158	67	33	on	on	ADP
inlawrev-3158	67	34	the	the	DET
inlawrev-3158	67	35	jeopardy	jeopardy	NOUN
inlawrev-3158	67	36	assessment	assessment	NOUN
inlawrev-3158	67	37	.	.	PUNCT
inlawrev-3158	68	1	in	in	ADP
inlawrev-3158	68	2	any	any	DET
inlawrev-3158	68	3	event	event	NOUN
inlawrev-3158	68	4	,	,	PUNCT
inlawrev-3158	68	5	judge	judge	PROPN
inlawrev-3158	68	6	fisher	fisher	PROPN
inlawrev-3158	68	7	noted	note	VERB
inlawrev-3158	68	8	that	that	SCONJ
inlawrev-3158	68	9	an	an	DET
inlawrev-3158	68	10	injunction	injunction	NOUN
inlawrev-3158	68	11	can	can	AUX
inlawrev-3158	68	12	be	be	AUX
inlawrev-3158	68	13	sought	seek	VERB
inlawrev-3158	68	14	in	in	ADP
inlawrev-3158	68	15	the	the	DET
inlawrev-3158	68	16	tax	tax	NOUN
inlawrev-3158	68	17	court	court	NOUN
inlawrev-3158	68	18	to	to	PART
inlawrev-3158	68	19	challenge	challenge	VERB
inlawrev-3158	68	20	a	a	DET
inlawrev-3158	68	21	jeopardy	jeopardy	NOUN
inlawrev-3158	68	22	assessment	assessment	NOUN
inlawrev-3158	68	23	,	,	PUNCT
inlawrev-3158	68	24	and	and	CCONJ
inlawrev-3158	68	25	this	this	DET
inlawrev-3158	68	26	remedy	remedy	NOUN
inlawrev-3158	68	27	satisfies	satisfie	NOUN
inlawrev-3158	68	28	due	due	ADJ
inlawrev-3158	68	29	process	process	NOUN
inlawrev-3158	68	30	.	.	PUNCT
inlawrev-3158	68	31	''	''	PUNCT
inlawrev-3158	68	32	'	'	PUNCT
inlawrev-3158	68	33	finally	finally	ADV
inlawrev-3158	68	34	,	,	PUNCT
inlawrev-3158	68	35	the	the	DET
inlawrev-3158	68	36	cliffts	clifft	NOUN
inlawrev-3158	68	37	challenged	challenge	VERB
inlawrev-3158	68	38	the	the	DET
inlawrev-3158	68	39	drug	drug	NOUN
inlawrev-3158	68	40	tax	tax	NOUN
inlawrev-3158	68	41	on	on	ADP
inlawrev-3158	68	42	double	double	ADJ
inlawrev-3158	68	43	jeopardy	jeopardy	NOUN
inlawrev-3158	68	44	grounds	ground	NOUN
inlawrev-3158	68	45	,	,	PUNCT
inlawrev-3158	68	46	asserting	assert	VERB
inlawrev-3158	68	47	that	that	SCONJ
inlawrev-3158	68	48	the	the	DET
inlawrev-3158	68	49	drug	drug	NOUN
inlawrev-3158	68	50	tax	tax	NOUN
inlawrev-3158	68	51	,	,	PUNCT
inlawrev-3158	68	52	like	like	ADP
inlawrev-3158	68	53	the	the	DET
inlawrev-3158	68	54	related	relate	VERB
inlawrev-3158	68	55	criminal	criminal	ADJ
inlawrev-3158	68	56	charges	charge	NOUN
inlawrev-3158	68	57	,	,	PUNCT
inlawrev-3158	68	58	constituted	constitute	VERB
inlawrev-3158	68	59	punishment	punishment	NOUN
inlawrev-3158	68	60	.	.	PUNCT
inlawrev-3158	69	1	on	on	ADP
inlawrev-3158	69	2	this	this	DET
inlawrev-3158	69	3	front	front	NOUN
inlawrev-3158	69	4	the	the	DET
inlawrev-3158	69	5	indiana	indiana	PROPN
inlawrev-3158	69	6	tax	tax	PROPN
inlawrev-3158	69	7	court	court	PROPN
inlawrev-3158	69	8	agreed	agree	VERB
inlawrev-3158	69	9	.	.	PUNCT
inlawrev-3158	70	1	relying	rely	VERB
inlawrev-3158	70	2	on	on	ADP
inlawrev-3158	70	3	department	department	PROPN
inlawrev-3158	70	4	ofrevenue	ofrevenue	PROPN
inlawrev-3158	70	5	ofmontana	ofmontana	PROPN
inlawrev-3158	70	6	v.	v.	ADP
inlawrev-3158	70	7	kurth	kurth	PROPN
inlawrev-3158	70	8	ranch	ranch	NOUN
inlawrev-3158	70	9	,	,	PUNCT
inlawrev-3158	70	10	^^	^^	PUNCT
inlawrev-3158	70	11	a	a	DET
inlawrev-3158	70	12	similar	similar	ADJ
inlawrev-3158	70	13	case	case	NOUN
inlawrev-3158	70	14	from	from	ADP
inlawrev-3158	70	15	the	the	DET
inlawrev-3158	70	16	united	united	PROPN
inlawrev-3158	70	17	states	states	PROPN
inlawrev-3158	70	18	supreme	supreme	PROPN
inlawrev-3158	70	19	court	court	PROPN
inlawrev-3158	70	20	invalidating	invalidate	VERB
inlawrev-3158	70	21	montana	montana	PROPN
inlawrev-3158	70	22	's	's	PART
inlawrev-3158	70	23	drug	drug	NOUN
inlawrev-3158	70	24	tax	tax	NOUN
inlawrev-3158	70	25	.	.	PUNCT
inlawrev-3158	71	1	judge	judge	PROPN
inlawrev-3158	71	2	fisher	fisher	PROPN
inlawrev-3158	71	3	held	hold	VERB
inlawrev-3158	71	4	that	that	SCONJ
inlawrev-3158	71	5	indiana	indiana	PROPN
inlawrev-3158	71	6	's	's	PART
inlawrev-3158	71	7	drug	drug	NOUN
inlawrev-3158	71	8	tax	tax	NOUN
inlawrev-3158	71	9	violates	violate	VERB
inlawrev-3158	71	10	the	the	DET
inlawrev-3158	71	11	fifth	fifth	ADJ
inlawrev-3158	71	12	amendment	amendment	NOUN
inlawrev-3158	71	13	's	's	PART
inlawrev-3158	71	14	prohibition	prohibition	NOUN
inlawrev-3158	71	15	against	against	ADP
inlawrev-3158	71	16	double	double	ADJ
inlawrev-3158	71	17	jeopardy	jeopardy	NOUN
inlawrev-3158	71	18	.	.	PUNCT
inlawrev-3158	72	1	judge	judge	PROPN
inlawrev-3158	72	2	fisher	fisher	PROPN
inlawrev-3158	72	3	observed	observe	VERB
inlawrev-3158	72	4	that	that	SCONJ
inlawrev-3158	72	5	in	in	ADP
inlawrev-3158	72	6	kurth	kurth	PROPN
inlawrev-3158	72	7	ranch	ranch	NOUN
inlawrev-3158	72	8	,	,	PUNCT
inlawrev-3158	72	9	the	the	DET
inlawrev-3158	72	10	supreme	supreme	PROPN
inlawrev-3158	72	11	court	court	PROPN
inlawrev-3158	72	12	found	find	VERB
inlawrev-3158	72	13	the	the	DET
inlawrev-3158	72	14	montana	montana	PROPN
inlawrev-3158	72	15	drug	drug	NOUN
inlawrev-3158	72	16	tax	tax	NOUN
inlawrev-3158	72	17	to	to	PART
inlawrev-3158	72	18	be	be	AUX
inlawrev-3158	72	19	a	a	DET
inlawrev-3158	72	20	second	second	ADJ
inlawrev-3158	72	21	punishment	punishment	NOUN
inlawrev-3158	72	22	because	because	SCONJ
inlawrev-3158	72	23	:	:	PUNCT
inlawrev-3158	72	24	(	(	PUNCT
inlawrev-3158	72	25	1	1	X
inlawrev-3158	72	26	)	)	PUNCT
inlawrev-3158	72	27	the	the	DET
inlawrev-3158	72	28	tax	tax	NOUN
inlawrev-3158	72	29	had	have	VERB
inlawrev-3158	72	30	a	a	DET
inlawrev-3158	72	31	criminal	criminal	ADJ
inlawrev-3158	72	32	deterrent	deterrent	NOUN
inlawrev-3158	72	33	purpose	purpose	NOUN
inlawrev-3158	72	34	;	;	PUNCT
inlawrev-3158	72	35	(	(	PUNCT
inlawrev-3158	72	36	2	2	X
inlawrev-3158	72	37	)	)	PUNCT
inlawrev-3158	72	38	the	the	DET
inlawrev-3158	72	39	tax	tax	NOUN
inlawrev-3158	72	40	rate	rate	NOUN
inlawrev-3158	72	41	was	be	AUX
inlawrev-3158	72	42	very	very	ADV
inlawrev-3158	72	43	high	high	ADJ
inlawrev-3158	72	44	;	;	PUNCT
inlawrev-3158	72	45	(	(	PUNCT
inlawrev-3158	72	46	3	3	X
inlawrev-3158	72	47	)	)	PUNCT
inlawrev-3158	72	48	the	the	DET
inlawrev-3158	72	49	tax	tax	NOUN
inlawrev-3158	72	50	was	be	AUX
inlawrev-3158	72	51	conditioned	condition	VERB
inlawrev-3158	72	52	upon	upon	SCONJ
inlawrev-3158	72	53	the	the	DET
inlawrev-3158	72	54	commission	commission	NOUN
inlawrev-3158	72	55	of	of	ADP
inlawrev-3158	72	56	a	a	DET
inlawrev-3158	72	57	crime	crime	NOUN
inlawrev-3158	72	58	;	;	PUNCT
inlawrev-3158	72	59	(	(	PUNCT
inlawrev-3158	72	60	4	4	X
inlawrev-3158	72	61	)	)	PUNCT
inlawrev-3158	72	62	the	the	DET
inlawrev-3158	72	63	tax	tax	NOUN
inlawrev-3158	72	64	was	be	AUX
inlawrev-3158	72	65	not	not	PART
inlawrev-3158	72	66	assessed	assess	VERB
inlawrev-3158	72	67	until	until	ADP
inlawrev-3158	72	68	arrest	arrest	NOUN
inlawrev-3158	72	69	;	;	PUNCT
inlawrev-3158	72	70	and	and	CCONJ
inlawrev-3158	72	71	(	(	PUNCT
inlawrev-3158	72	72	5	5	X
inlawrev-3158	72	73	)	)	PUNCT
inlawrev-3158	72	74	the	the	DET
inlawrev-3158	72	75	tax	tax	NOUN
inlawrev-3158	72	76	could	could	AUX
inlawrev-3158	72	77	be	be	AUX
inlawrev-3158	72	78	imposed	impose	VERB
inlawrev-3158	72	79	even	even	ADV
inlawrev-3158	72	80	after	after	SCONJ
inlawrev-3158	72	81	the	the	DET
inlawrev-3158	72	82	drug	drug	NOUN
inlawrev-3158	72	83	had	have	AUX
inlawrev-3158	72	84	been	be	AUX
inlawrev-3158	72	85	confiscated	confiscate	VERB
inlawrev-3158	72	86	.	.	PUNCT
inlawrev-3158	73	1	'^	'^	PROPN
inlawrev-3158	73	2	judge	judge	PROPN
inlawrev-3158	73	3	fisher	fisher	PROPN
inlawrev-3158	73	4	noted	note	VERB
inlawrev-3158	73	5	that	that	SCONJ
inlawrev-3158	73	6	indiana	indiana	PROPN
inlawrev-3158	73	7	's	's	PART
inlawrev-3158	73	8	drug	drug	NOUN
inlawrev-3158	73	9	tax	tax	NOUN
inlawrev-3158	73	10	is	be	AUX
inlawrev-3158	73	11	very	very	ADV
inlawrev-3158	73	12	similar	similar	ADJ
inlawrev-3158	73	13	to	to	ADP
inlawrev-3158	73	14	montana	montana	PROPN
inlawrev-3158	73	15	's	's	PART
inlawrev-3158	73	16	.	.	PUNCT
inlawrev-3158	74	1	the	the	DET
inlawrev-3158	74	2	only	only	ADJ
inlawrev-3158	74	3	difference	difference	NOUN
inlawrev-3158	74	4	is	be	AUX
inlawrev-3158	74	5	that	that	DET
inlawrev-3158	74	6	arrest	arrest	NOUN
inlawrev-3158	74	7	is	be	AUX
inlawrev-3158	74	8	not	not	PART
inlawrev-3158	74	9	a	a	DET
inlawrev-3158	74	10	predicate	predicate	NOUN
inlawrev-3158	74	11	to	to	ADP
inlawrev-3158	74	12	imposition	imposition	NOUN
inlawrev-3158	74	13	of	of	ADP
inlawrev-3158	74	14	the	the	DET
inlawrev-3158	74	15	indiana	indiana	PROPN
inlawrev-3158	74	16	drug	drug	PROPN
inlawrev-3158	74	17	tax	tax	NOUN
inlawrev-3158	74	18	.	.	PUNCT
inlawrev-3158	75	1	accordingly	accordingly	ADV
inlawrev-3158	75	2	,	,	PUNCT
inlawrev-3158	75	3	judge	judge	PROPN
inlawrev-3158	75	4	fisher	fisher	PROPN
inlawrev-3158	75	5	viewed	view	VERB
inlawrev-3158	75	6	kurth	kurth	PROPN
inlawrev-3158	75	7	ranch	ranch	NOUN
inlawrev-3158	75	8	as	as	ADP
inlawrev-3158	75	9	controlling	control	VERB
inlawrev-3158	75	10	,	,	PUNCT
inlawrev-3158	75	11	and	and	CCONJ
inlawrev-3158	75	12	held	hold	VERB
inlawrev-3158	75	13	that	that	SCONJ
inlawrev-3158	75	14	the	the	DET
inlawrev-3158	75	15	indiana	indiana	PROPN
inlawrev-3158	75	16	drug	drug	PROPN
inlawrev-3158	75	17	tax	tax	NOUN
inlawrev-3158	75	18	is	be	AUX
inlawrev-3158	75	19	a	a	DET
inlawrev-3158	75	20	punishment	punishment	NOUN
inlawrev-3158	75	21	that	that	PRON
inlawrev-3158	75	22	"	"	PUNCT
inlawrev-3158	75	23	must	must	AUX
inlawrev-3158	75	24	be	be	AUX
inlawrev-3158	75	25	imposed	impose	VERB
inlawrev-3158	75	26	during	during	ADP
inlawrev-3158	75	27	the	the	DET
inlawrev-3158	75	28	first	first	ADJ
inlawrev-3158	75	29	prosecution	prosecution	NOUN
inlawrev-3158	75	30	or	or	CCONJ
inlawrev-3158	75	31	not	not	PART
inlawrev-3158	75	32	at	at	ADV
inlawrev-3158	75	33	all	all	ADV
inlawrev-3158	75	34	.	.	PUNCT
inlawrev-3158	76	1	"^*^	"^*^	PUNCT
inlawrev-3158	77	1	because	because	SCONJ
inlawrev-3158	77	2	mrs	mrs	PROPN
inlawrev-3158	77	3	.	.	PROPN
inlawrev-3158	77	4	clifft	clifft	PROPN
inlawrev-3158	77	5	had	have	AUX
inlawrev-3158	77	6	been	be	AUX
inlawrev-3158	77	7	prosecuted	prosecute	VERB
inlawrev-3158	77	8	and	and	CCONJ
inlawrev-3158	77	9	convicted	convict	VERB
inlawrev-3158	77	10	,	,	PUNCT
inlawrev-3158	77	11	she	she	PRON
inlawrev-3158	77	12	was	be	AUX
inlawrev-3158	77	13	thus	thus	ADV
inlawrev-3158	77	14	immune	immune	ADJ
inlawrev-3158	77	15	from	from	ADP
inlawrev-3158	77	16	the	the	DET
inlawrev-3158	77	17	indiana	indiana	PROPN
inlawrev-3158	77	18	drug	drug	PROPN
inlawrev-3158	77	19	tax.^	tax.^	PROPN
inlawrev-3158	77	20	'	'	PART
inlawrev-3158	77	21	mr	mr	PROPN
inlawrev-3158	77	22	.	.	PROPN
inlawrev-3158	77	23	clifft	clifft	PROPN
inlawrev-3158	77	24	,	,	PUNCT
inlawrev-3158	77	25	however	however	ADV
inlawrev-3158	77	26	,	,	PUNCT
inlawrev-3158	77	27	won	win	VERB
inlawrev-3158	77	28	the	the	DET
inlawrev-3158	77	29	battle	battle	NOUN
inlawrev-3158	77	30	but	but	CCONJ
inlawrev-3158	77	31	lost	lose	VERB
inlawrev-3158	77	32	the	the	DET
inlawrev-3158	77	33	war	war	NOUN
inlawrev-3158	77	34	.	.	PUNCT
inlawrev-3158	78	1	because	because	SCONJ
inlawrev-3158	78	2	jeopardy	jeopardy	NOUN
inlawrev-3158	78	3	had	have	AUX
inlawrev-3158	78	4	not	not	PART
inlawrev-3158	78	5	attached	attach	VERB
inlawrev-3158	78	6	in	in	ADP
inlawrev-3158	78	7	any	any	DET
inlawrev-3158	78	8	criminal	criminal	ADJ
inlawrev-3158	78	9	action	action	NOUN
inlawrev-3158	78	10	against	against	ADP
inlawrev-3158	78	11	him	he	PRON
inlawrev-3158	78	12	,	,	PUNCT
inlawrev-3158	78	13	double	double	ADJ
inlawrev-3158	78	14	jeopardy	jeopardy	NOUN
inlawrev-3158	78	15	did	do	AUX
inlawrev-3158	78	16	not	not	PART
inlawrev-3158	78	17	bar	bar	VERB
inlawrev-3158	78	18	collection	collection	NOUN
inlawrev-3158	78	19	of	of	ADP
inlawrev-3158	78	20	the	the	DET
inlawrev-3158	78	21	tax	tax	NOUN
inlawrev-3158	78	22	from	from	ADP
inlawrev-3158	78	23	him.^^	him.^^	PROPN
inlawrev-3158	78	24	in	in	ADP
inlawrev-3158	78	25	three	three	NUM
inlawrev-3158	78	26	related	related	ADJ
inlawrev-3158	78	27	cases	case	NOUN
inlawrev-3158	78	28	in	in	ADP
inlawrev-3158	78	29	which	which	PRON
inlawrev-3158	78	30	opinions	opinion	NOUN
inlawrev-3158	78	31	were	be	AUX
inlawrev-3158	78	32	issued	issue	VERB
inlawrev-3158	78	33	the	the	DET
inlawrev-3158	78	34	same	same	ADJ
inlawrev-3158	78	35	day	day	NOUN
inlawrev-3158	78	36	,	,	PUNCT
inlawrev-3158	78	37	the	the	DET
inlawrev-3158	78	38	tax	tax	NOUN
inlawrev-3158	78	39	court	court	NOUN
inlawrev-3158	78	40	applied	apply	VERB
inlawrev-3158	78	41	clifft	clifft	NOUN
inlawrev-3158	78	42	to	to	ADP
inlawrev-3158	78	43	other	other	ADJ
inlawrev-3158	78	44	assessments	assessment	NOUN
inlawrev-3158	78	45	of	of	ADP
inlawrev-3158	78	46	the	the	DET
inlawrev-3158	78	47	indiana	indiana	PROPN
inlawrev-3158	78	48	drug	drug	PROPN
inlawrev-3158	78	49	tax	tax	NOUN
inlawrev-3158	78	50	.	.	PUNCT
inlawrev-3158	79	1	in	in	ADP
inlawrev-3158	79	2	bailey	bailey	PROPN
inlawrev-3158	79	3	v.	v.	PROPN
inlawrev-3158	79	4	indiana	indiana	PROPN
inlawrev-3158	79	5	department	department	PROPN
inlawrev-3158	79	6	ofstate	ofstate	VERB
inlawrev-3158	79	7	revenue^^	revenue^^	NOUN
inlawrev-3158	79	8	a	a	DET
inlawrev-3158	79	9	taxpayer	taxpayer	NOUN
inlawrev-3158	79	10	was	be	AUX
inlawrev-3158	79	11	convicted	convict	VERB
inlawrev-3158	79	12	of	of	ADP
inlawrev-3158	79	13	possession	possession	NOUN
inlawrev-3158	79	14	of	of	ADP
inlawrev-3158	79	15	a	a	DET
inlawrev-3158	79	16	ten	ten	NUM
inlawrev-3158	79	17	-	-	PUNCT
inlawrev-3158	79	18	pound	pound	NOUN
inlawrev-3158	79	19	brick	brick	NOUN
inlawrev-3158	79	20	of	of	ADP
inlawrev-3158	79	21	marijuana	marijuana	PROPN
inlawrev-3158	79	22	and	and	CCONJ
inlawrev-3158	79	23	was	be	AUX
inlawrev-3158	79	24	sentenced	sentence	VERB
inlawrev-3158	79	25	to	to	ADP
inlawrev-3158	79	26	two	two	NUM
inlawrev-3158	79	27	years	year	NOUN
inlawrev-3158	79	28	'	'	PART
inlawrev-3158	79	29	imprisonment	imprisonment	NOUN
inlawrev-3158	79	30	.	.	PUNCT
inlawrev-3158	80	1	the	the	DET
inlawrev-3158	80	2	department	department	PROPN
inlawrev-3158	80	3	of	of	ADP
inlawrev-3158	80	4	revenue	revenue	NOUN
inlawrev-3158	80	5	subsequently	subsequently	ADV
inlawrev-3158	80	6	assessed	assess	VERB
inlawrev-3158	80	7	a	a	DET
inlawrev-3158	80	8	combined	combined	ADJ
inlawrev-3158	80	9	drug	drug	NOUN
inlawrev-3158	80	10	tax	tax	NOUN
inlawrev-3158	80	11	and	and	CCONJ
inlawrev-3158	80	12	penalty	penalty	NOUN
inlawrev-3158	80	13	of	of	ADP
inlawrev-3158	80	14	$	$	SYM
inlawrev-3158	80	15	356,400	356,400	NUM
inlawrev-3158	80	16	.	.	PUNCT
inlawrev-3158	81	1	the	the	DET
inlawrev-3158	81	2	taxpayer	taxpayer	NOUN
inlawrev-3158	81	3	was	be	AUX
inlawrev-3158	81	4	relieved	relieve	VERB
inlawrev-3158	81	5	of	of	ADP
inlawrev-3158	81	6	this	this	DET
inlawrev-3158	81	7	obligation	obligation	NOUN
inlawrev-3158	81	8	due	due	ADP
inlawrev-3158	81	9	to	to	ADP
inlawrev-3158	81	10	the	the	DET
inlawrev-3158	81	11	clifft	clifft	NOUN
inlawrev-3158	81	12	holding	hold	VERB
inlawrev-3158	81	13	.	.	PUNCT
inlawrev-3158	82	1	16	16	NUM
inlawrev-3158	82	2	.	.	X
inlawrev-3158	82	3	mat	mat	NOUN
inlawrev-3158	82	4	689	689	NUM
inlawrev-3158	82	5	-	-	SYM
inlawrev-3158	82	6	90	90	NUM
inlawrev-3158	82	7	.	.	PUNCT
inlawrev-3158	82	8	17	17	NUM
inlawrev-3158	82	9	.	.	PUNCT
inlawrev-3158	82	10	/flf	/flf	PROPN
inlawrev-3158	82	11	.	.	PUNCT
inlawrev-3158	83	1	at	at	ADP
inlawrev-3158	83	2	690	690	NUM
inlawrev-3158	83	3	-	-	SYM
inlawrev-3158	83	4	91	91	NUM
inlawrev-3158	83	5	.	.	PUNCT
inlawrev-3158	83	6	18	18	NUM
inlawrev-3158	83	7	.	.	NOUN
inlawrev-3158	83	8	114	114	NUM
inlawrev-3158	83	9	s.ct	s.ct	NOUN
inlawrev-3158	83	10	.	.	PROPN
inlawrev-3158	83	11	1937(1994	1937(1994	NUM
inlawrev-3158	83	12	)	)	PUNCT
inlawrev-3158	83	13	.	.	PUNCT
inlawrev-3158	84	1	1	1	NUM
inlawrev-3158	84	2	9	9	NUM
inlawrev-3158	84	3	.	.	PUNCT
inlawrev-3158	84	4	clifft	clifft	NOUN
inlawrev-3158	84	5	,	,	PUNCT
inlawrev-3158	84	6	64	64	NUM
inlawrev-3158	84	7	1	1	NUM
inlawrev-3158	84	8	n.e.2d	n.e.2d	NOUN
inlawrev-3158	84	9	at	at	ADP
inlawrev-3158	84	10	69	69	NUM
inlawrev-3158	84	11	1	1	NUM
inlawrev-3158	84	12	-92	-92	PUNCT
inlawrev-3158	84	13	(	(	PUNCT
inlawrev-3158	84	14	discussing	discuss	VERB
inlawrev-3158	84	15	the	the	DET
inlawrev-3158	84	16	kurth	kurth	PROPN
inlawrev-3158	84	17	ranch	ranch	NOUN
inlawrev-3158	84	18	analysis	analysis	NOUN
inlawrev-3158	84	19	)	)	PUNCT
inlawrev-3158	84	20	.	.	PUNCT
inlawrev-3158	85	1	20	20	NUM
inlawrev-3158	85	2	.	.	PUNCT
inlawrev-3158	86	1	i	i	PRON
inlawrev-3158	86	2	d.	d.	PROPN
inlawrev-3158	86	3	at	at	ADP
inlawrev-3158	86	4	693	693	NUM
inlawrev-3158	86	5	(	(	PUNCT
inlawrev-3158	86	6	quoting	quote	VERB
inlawrev-3158	86	7	kurth	kurth	PROPN
inlawrev-3158	86	8	ranch	ranch	NOUN
inlawrev-3158	86	9	,	,	PUNCT
inlawrev-3158	86	10	1	1	NUM
inlawrev-3158	86	11	14	14	NUM
inlawrev-3158	86	12	s.	s.	PROPN
inlawrev-3158	86	13	ct	ct	PROPN
inlawrev-3158	86	14	.	.	PUNCT
inlawrev-3158	87	1	at	at	ADP
inlawrev-3158	87	2	1	1	NUM
inlawrev-3158	87	3	948	948	NUM
inlawrev-3158	87	4	)	)	PUNCT
inlawrev-3158	87	5	.	.	PUNCT
inlawrev-3158	88	1	21	21	NUM
inlawrev-3158	88	2	.	.	PUNCT
inlawrev-3158	89	1	i	i	PRON
inlawrev-3158	89	2	d.	d.	PROPN
inlawrev-3158	89	3	(	(	PUNCT
inlawrev-3158	89	4	"	"	PUNCT
inlawrev-3158	89	5	[	[	X
inlawrev-3158	89	6	t]he	t]he	ADJ
inlawrev-3158	89	7	department	department	NOUN
inlawrev-3158	89	8	may	may	AUX
inlawrev-3158	89	9	not	not	PART
inlawrev-3158	89	10	collect	collect	VERB
inlawrev-3158	89	11	the	the	DET
inlawrev-3158	89	12	tax	tax	NOUN
inlawrev-3158	89	13	from	from	ADP
inlawrev-3158	89	14	mrs	mrs	PROPN
inlawrev-3158	89	15	.	.	PROPN
inlawrev-3158	89	16	clifft	clifft	PROPN
inlawrev-3158	89	17	,	,	PUNCT
inlawrev-3158	89	18	who	who	PRON
inlawrev-3158	89	19	has	have	AUX
inlawrev-3158	89	20	already	already	ADV
inlawrev-3158	89	21	pled	plead	VERB
inlawrev-3158	89	22	guilty	guilty	ADJ
inlawrev-3158	89	23	to	to	ADP
inlawrev-3158	89	24	class	class	VERB
inlawrev-3158	89	25	a	a	DET
inlawrev-3158	89	26	misdemeanor	misdemeanor	NOUN
inlawrev-3158	89	27	possession	possession	NOUN
inlawrev-3158	89	28	.	.	PUNCT
inlawrev-3158	89	29	"	"	PUNCT
inlawrev-3158	89	30	)	)	PUNCT
inlawrev-3158	89	31	.	.	PUNCT
inlawrev-3158	90	1	22	22	NUM
inlawrev-3158	90	2	.	.	PUNCT
inlawrev-3158	91	1	m	m	VERB
inlawrev-3158	91	2	at	at	ADP
inlawrev-3158	91	3	693	693	NUM
inlawrev-3158	91	4	-	-	SYM
inlawrev-3158	91	5	94	94	NUM
inlawrev-3158	91	6	.	.	PUNCT
inlawrev-3158	92	1	23	23	NUM
inlawrev-3158	92	2	.	.	X
inlawrev-3158	93	1	641	641	NUM
inlawrev-3158	93	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	93	3	695	695	NUM
inlawrev-3158	93	4	(	(	PUNCT
inlawrev-3158	93	5	ind	ind	NOUN
inlawrev-3158	93	6	.	.	PUNCT
inlawrev-3158	94	1	t.c	t.c	PROPN
inlawrev-3158	94	2	.	.	PROPN
inlawrev-3158	94	3	1994	1994	NUM
inlawrev-3158	94	4	)	)	PUNCT
inlawrev-3158	94	5	.	.	PUNCT
inlawrev-3158	95	1	1092	1092	NUM
inlawrev-3158	95	2	indiana	indiana	PROPN
inlawrev-3158	95	3	law	law	PROPN
inlawrev-3158	95	4	review	review	NOUN
inlawrev-3158	96	1	[	[	X
inlawrev-3158	96	2	vol	vol	NOUN
inlawrev-3158	96	3	.	.	NOUN
inlawrev-3158	96	4	28:1089	28:1089	NUM
inlawrev-3158	96	5	similarly	similarly	ADV
inlawrev-3158	96	6	,	,	PUNCT
inlawrev-3158	96	7	in	in	ADP
inlawrev-3158	96	8	hayse	hayse	PROPN
inlawrev-3158	96	9	v.	v.	PROPN
inlawrev-3158	96	10	indiana	indiana	PROPN
inlawrev-3158	96	11	department	department	PROPN
inlawrev-3158	96	12	ofstate	ofstate	VERB
inlawrev-3158	96	13	revenue^^	revenue^^	NOUN
inlawrev-3158	96	14	a	a	PRON
inlawrev-3158	96	15	,	,	PUNCT
inlawrev-3158	96	16	taxpayer	taxpayer	NOUN
inlawrev-3158	96	17	was	be	AUX
inlawrev-3158	96	18	spared	spare	VERB
inlawrev-3158	96	19	a	a	DET
inlawrev-3158	96	20	$	$	SYM
inlawrev-3158	96	21	391,393	391,393	NUM
inlawrev-3158	96	22	drug	drug	NOUN
inlawrev-3158	96	23	tax	tax	NOUN
inlawrev-3158	96	24	assessment	assessment	NOUN
inlawrev-3158	96	25	because	because	SCONJ
inlawrev-3158	96	26	of	of	ADP
inlawrev-3158	96	27	his	his	PRON
inlawrev-3158	96	28	related	related	ADJ
inlawrev-3158	96	29	conviction	conviction	NOUN
inlawrev-3158	96	30	for	for	ADP
inlawrev-3158	96	31	cultivation	cultivation	NOUN
inlawrev-3158	96	32	of	of	ADP
inlawrev-3158	96	33	marijuana	marijuana	PROPN
inlawrev-3158	96	34	.	.	PUNCT
inlawrev-3158	97	1	finally	finally	ADV
inlawrev-3158	97	2	,	,	PUNCT
inlawrev-3158	97	3	in	in	ADP
inlawrev-3158	97	4	hall	hall	PROPN
inlawrev-3158	97	5	v.	v.	ADP
inlawrev-3158	97	6	department	department	PROPN
inlawrev-3158	97	7	ofrevenue^^	ofrevenue^^	NOUN
inlawrev-3158	97	8	married	married	ADJ
inlawrev-3158	97	9	taxpayers	taxpayer	NOUN
inlawrev-3158	97	10	were	be	AUX
inlawrev-3158	97	11	assessed	assess	VERB
inlawrev-3158	97	12	a	a	DET
inlawrev-3158	97	13	$	$	SYM
inlawrev-3158	97	14	5.6	5.6	NUM
inlawrev-3158	97	15	million	million	NUM
inlawrev-3158	97	16	drug	drug	NOUN
inlawrev-3158	97	17	tax	tax	NOUN
inlawrev-3158	97	18	for	for	ADP
inlawrev-3158	97	19	possessing	possess	VERB
inlawrev-3158	97	20	300pounds	300pounds	PROPN
inlawrev-3158	97	21	of	of	ADP
inlawrev-3158	97	22	marijuana	marijuana	PROPN
inlawrev-3158	97	23	.	.	PUNCT
inlawrev-3158	98	1	although	although	SCONJ
inlawrev-3158	98	2	the	the	DET
inlawrev-3158	98	3	husband	husband	NOUN
inlawrev-3158	98	4	was	be	AUX
inlawrev-3158	98	5	relieved	relieve	VERB
inlawrev-3158	98	6	of	of	ADP
inlawrev-3158	98	7	the	the	DET
inlawrev-3158	98	8	obligation	obligation	NOUN
inlawrev-3158	98	9	due	due	ADP
inlawrev-3158	98	10	to	to	ADP
inlawrev-3158	98	11	a	a	DET
inlawrev-3158	98	12	related	relate	VERB
inlawrev-3158	98	13	conviction	conviction	NOUN
inlawrev-3158	98	14	,	,	PUNCT
inlawrev-3158	98	15	mrs	mrs	PROPN
inlawrev-3158	98	16	.	.	PROPN
inlawrev-3158	98	17	hall	hall	PROPN
inlawrev-3158	98	18	was	be	AUX
inlawrev-3158	98	19	not	not	PART
inlawrev-3158	98	20	prosecuted	prosecute	VERB
inlawrev-3158	98	21	,	,	PUNCT
inlawrev-3158	98	22	and	and	CCONJ
inlawrev-3158	98	23	under	under	ADP
inlawrev-3158	98	24	clifft	clifft	NOUN
inlawrev-3158	98	25	,	,	PUNCT
inlawrev-3158	98	26	she	she	PRON
inlawrev-3158	98	27	thus	thus	ADV
inlawrev-3158	98	28	remained	remain	VERB
inlawrev-3158	98	29	liable	liable	ADJ
inlawrev-3158	98	30	for	for	ADP
inlawrev-3158	98	31	the	the	DET
inlawrev-3158	98	32	entire	entire	ADJ
inlawrev-3158	98	33	tax	tax	NOUN
inlawrev-3158	98	34	.	.	PUNCT
inlawrev-3158	99	1	the	the	DET
inlawrev-3158	99	2	tax	tax	NOUN
inlawrev-3158	99	3	issue	issue	NOUN
inlawrev-3158	99	4	in	in	ADP
inlawrev-3158	99	5	clifft	clifft	NOUN
inlawrev-3158	99	6	—	—	PUNCT
inlawrev-3158	99	7	widely	widely	ADV
inlawrev-3158	99	8	watched	watch	VERB
inlawrev-3158	99	9	among	among	ADP
inlawrev-3158	99	10	the	the	DET
inlawrev-3158	99	11	criminal	criminal	ADJ
inlawrev-3158	99	12	defense	defense	NOUN
inlawrev-3158	99	13	bar	bar	NOUN
inlawrev-3158	99	14	as	as	ADV
inlawrev-3158	99	15	well	well	ADV
inlawrev-3158	99	16	as	as	ADP
inlawrev-3158	99	17	the	the	DET
inlawrev-3158	99	18	tax	tax	NOUN
inlawrev-3158	99	19	bar	bar	NOUN
inlawrev-3158	99	20	—	—	PUNCT
inlawrev-3158	99	21	is	be	AUX
inlawrev-3158	99	22	a	a	DET
inlawrev-3158	99	23	substantial	substantial	ADJ
inlawrev-3158	99	24	blow	blow	NOUN
inlawrev-3158	99	25	to	to	ADP
inlawrev-3158	99	26	the	the	DET
inlawrev-3158	99	27	state	state	NOUN
inlawrev-3158	99	28	's	's	PART
inlawrev-3158	99	29	efforts	effort	NOUN
inlawrev-3158	99	30	to	to	PART
inlawrev-3158	99	31	collect	collect	VERB
inlawrev-3158	99	32	revenue	revenue	NOUN
inlawrev-3158	99	33	from	from	ADP
inlawrev-3158	99	34	and	and	CCONJ
inlawrev-3158	99	35	deter	deter	VERB
inlawrev-3158	99	36	drug	drug	NOUN
inlawrev-3158	99	37	activities	activity	NOUN
inlawrev-3158	99	38	.	.	PUNCT
inlawrev-3158	100	1	the	the	DET
inlawrev-3158	100	2	department	department	PROPN
inlawrev-3158	100	3	of	of	ADP
inlawrev-3158	100	4	revenue	revenue	NOUN
inlawrev-3158	100	5	has	have	AUX
inlawrev-3158	100	6	filed	file	VERB
inlawrev-3158	100	7	a	a	DET
inlawrev-3158	100	8	petition	petition	NOUN
inlawrev-3158	100	9	for	for	ADP
inlawrev-3158	100	10	review	review	NOUN
inlawrev-3158	100	11	in	in	ADP
inlawrev-3158	100	12	the	the	DET
inlawrev-3158	100	13	indiana	indiana	PROPN
inlawrev-3158	100	14	supreme	supreme	PROPN
inlawrev-3158	100	15	court	court	PROPN
inlawrev-3158	100	16	,	,	PUNCT
inlawrev-3158	100	17	so	so	CCONJ
inlawrev-3158	100	18	the	the	DET
inlawrev-3158	100	19	issue	issue	NOUN
inlawrev-3158	100	20	is	be	AUX
inlawrev-3158	100	21	not	not	PART
inlawrev-3158	100	22	yet	yet	ADV
inlawrev-3158	100	23	completely	completely	ADV
inlawrev-3158	100	24	determined	determine	VERB
inlawrev-3158	100	25	.	.	PUNCT
inlawrev-3158	101	1	in	in	ADP
inlawrev-3158	101	2	any	any	DET
inlawrev-3158	101	3	event	event	NOUN
inlawrev-3158	101	4	,	,	PUNCT
inlawrev-3158	101	5	the	the	DET
inlawrev-3158	101	6	state	state	NOUN
inlawrev-3158	101	7	remains	remain	VERB
inlawrev-3158	101	8	free	free	ADJ
inlawrev-3158	101	9	to	to	PART
inlawrev-3158	101	10	simply	simply	ADV
inlawrev-3158	101	11	enhance	enhance	VERB
inlawrev-3158	101	12	its	its	PRON
inlawrev-3158	101	13	sentencing	sentencing	NOUN
inlawrev-3158	101	14	and	and	CCONJ
inlawrev-3158	101	15	penalty	penalty	NOUN
inlawrev-3158	101	16	levels	level	NOUN
inlawrev-3158	101	17	for	for	ADP
inlawrev-3158	101	18	drug	drug	NOUN
inlawrev-3158	101	19	crimes	crime	NOUN
inlawrev-3158	101	20	through	through	ADP
inlawrev-3158	101	21	legislative	legislative	ADJ
inlawrev-3158	101	22	amendments	amendment	NOUN
inlawrev-3158	101	23	.	.	PUNCT
inlawrev-3158	102	1	why	why	SCONJ
inlawrev-3158	102	2	it	it	PRON
inlawrev-3158	102	3	did	do	AUX
inlawrev-3158	102	4	not	not	PART
inlawrev-3158	102	5	pursue	pursue	VERB
inlawrev-3158	102	6	that	that	DET
inlawrev-3158	102	7	avenue	avenue	NOUN
inlawrev-3158	102	8	in	in	ADP
inlawrev-3158	102	9	the	the	DET
inlawrev-3158	102	10	first	first	ADJ
inlawrev-3158	102	11	place	place	NOUN
inlawrev-3158	102	12	is	be	AUX
inlawrev-3158	102	13	unclear	unclear	ADJ
inlawrev-3158	102	14	.	.	PUNCT
inlawrev-3158	103	1	for	for	ADP
inlawrev-3158	103	2	those	those	PRON
inlawrev-3158	103	3	representing	represent	VERB
inlawrev-3158	103	4	individuals	individual	NOUN
inlawrev-3158	103	5	accused	accuse	VERB
inlawrev-3158	103	6	of	of	ADP
inlawrev-3158	103	7	illegal	illegal	ADJ
inlawrev-3158	103	8	drug	drug	NOUN
inlawrev-3158	103	9	possession	possession	NOUN
inlawrev-3158	103	10	,	,	PUNCT
inlawrev-3158	103	11	delivery	delivery	NOUN
inlawrev-3158	103	12	,	,	PUNCT
inlawrev-3158	103	13	or	or	CCONJ
inlawrev-3158	103	14	manufacture	manufacture	NOUN
inlawrev-3158	103	15	,	,	PUNCT
inlawrev-3158	103	16	clijft	clijft	PROPN
inlawrev-3158	103	17	requires	require	VERB
inlawrev-3158	103	18	a	a	DET
inlawrev-3158	103	19	carefiil	carefiil	ADJ
inlawrev-3158	103	20	analysis	analysis	NOUN
inlawrev-3158	103	21	of	of	ADP
inlawrev-3158	103	22	the	the	DET
inlawrev-3158	103	23	potential	potential	ADJ
inlawrev-3158	103	24	benefits	benefit	NOUN
inlawrev-3158	103	25	and	and	CCONJ
inlawrev-3158	103	26	burdens	burden	NOUN
inlawrev-3158	103	27	of	of	ADP
inlawrev-3158	103	28	pursuing	pursue	VERB
inlawrev-3158	103	29	the	the	DET
inlawrev-3158	103	30	criminal	criminal	ADJ
inlawrev-3158	103	31	prosecution	prosecution	NOUN
inlawrev-3158	103	32	to	to	PART
inlawrev-3158	103	33	jeopardy	jeopardy	VERB
inlawrev-3158	103	34	.	.	PUNCT
inlawrev-3158	104	1	as	as	SCONJ
inlawrev-3158	104	2	clifft	clifft	NOUN
inlawrev-3158	104	3	and	and	CCONJ
inlawrev-3158	104	4	its	its	PRON
inlawrev-3158	104	5	related	relate	VERB
inlawrev-3158	104	6	cases	case	NOUN
inlawrev-3158	104	7	demonstrate	demonstrate	VERB
inlawrev-3158	104	8	,	,	PUNCT
inlawrev-3158	104	9	the	the	DET
inlawrev-3158	104	10	potential	potential	ADJ
inlawrev-3158	104	11	penalty	penalty	NOUN
inlawrev-3158	104	12	under	under	ADP
inlawrev-3158	104	13	the	the	DET
inlawrev-3158	104	14	drug	drug	NOUN
inlawrev-3158	104	15	tax	tax	NOUN
inlawrev-3158	104	16	will	will	AUX
inlawrev-3158	104	17	typically	typically	ADV
inlawrev-3158	104	18	be	be	AUX
inlawrev-3158	104	19	substantially	substantially	ADV
inlawrev-3158	104	20	more	more	ADJ
inlawrev-3158	104	21	than	than	ADP
inlawrev-3158	104	22	any	any	DET
inlawrev-3158	104	23	penalty	penalty	NOUN
inlawrev-3158	104	24	in	in	ADP
inlawrev-3158	104	25	the	the	DET
inlawrev-3158	104	26	criminal	criminal	ADJ
inlawrev-3158	104	27	system	system	NOUN
inlawrev-3158	104	28	.	.	PUNCT
inlawrev-3158	105	1	if	if	SCONJ
inlawrev-3158	105	2	the	the	DET
inlawrev-3158	105	3	anticipated	anticipated	ADJ
inlawrev-3158	105	4	period	period	NOUN
inlawrev-3158	105	5	of	of	ADP
inlawrev-3158	105	6	incarceration	incarceration	NOUN
inlawrev-3158	105	7	and	and	CCONJ
inlawrev-3158	105	8	the	the	DET
inlawrev-3158	105	9	underlying	underlie	VERB
inlawrev-3158	105	10	criminal	criminal	ADJ
inlawrev-3158	105	11	conviction	conviction	NOUN
inlawrev-3158	105	12	are	be	AUX
inlawrev-3158	105	13	manageable	manageable	ADJ
inlawrev-3158	105	14	for	for	ADP
inlawrev-3158	105	15	the	the	DET
inlawrev-3158	105	16	client	client	NOUN
inlawrev-3158	105	17	,	,	PUNCT
inlawrev-3158	105	18	the	the	DET
inlawrev-3158	105	19	criminal	criminal	ADJ
inlawrev-3158	105	20	route	route	NOUN
inlawrev-3158	105	21	may	may	AUX
inlawrev-3158	105	22	be	be	AUX
inlawrev-3158	105	23	the	the	DET
inlawrev-3158	105	24	preferred	preferred	ADJ
inlawrev-3158	105	25	route	route	NOUN
inlawrev-3158	105	26	.	.	PUNCT
inlawrev-3158	106	1	ii	ii	PROPN
inlawrev-3158	106	2	.	.	PUNCT
inlawrev-3158	107	1	sales	sale	NOUN
inlawrev-3158	107	2	tax	tax	NOUN
inlawrev-3158	107	3	several	several	ADJ
inlawrev-3158	107	4	decisions	decision	NOUN
inlawrev-3158	107	5	were	be	AUX
inlawrev-3158	107	6	issued	issue	VERB
inlawrev-3158	107	7	in	in	ADP
inlawrev-3158	107	8	the	the	DET
inlawrev-3158	107	9	sales	sale	NOUN
inlawrev-3158	107	10	tax	tax	NOUN
inlawrev-3158	107	11	area	area	NOUN
inlawrev-3158	107	12	and	and	CCONJ
inlawrev-3158	107	13	are	be	AUX
inlawrev-3158	107	14	summarized	summarize	VERB
inlawrev-3158	107	15	below	below	ADP
inlawrev-3158	107	16	.	.	PUNCT
inlawrev-3158	108	1	a.	a.	PROPN
inlawrev-3158	108	2	statute	statute	PROPN
inlawrev-3158	108	3	oflimitations	oflimitation	NOUN
inlawrev-3158	108	4	in	in	ADP
inlawrev-3158	108	5	k&iasphalt	k&iasphalt	PROPN
inlawrev-3158	108	6	,	,	PUNCT
inlawrev-3158	108	7	inc	inc	PROPN
inlawrev-3158	108	8	.	.	PROPN
inlawrev-3158	108	9	v.	v.	PROPN
inlawrev-3158	108	10	indiana	indiana	PROPN
inlawrev-3158	108	11	department	department	PROPN
inlawrev-3158	108	12	ofstate	ofstate	VERB
inlawrev-3158	108	13	revenue^^	revenue^^	NOUN
inlawrev-3158	108	14	the	the	DET
inlawrev-3158	108	15	issue	issue	NOUN
inlawrev-3158	108	16	was	be	AUX
inlawrev-3158	108	17	whether	whether	SCONJ
inlawrev-3158	108	18	the	the	DET
inlawrev-3158	108	19	taxpayer	taxpayer	NOUN
inlawrev-3158	108	20	's	's	PART
inlawrev-3158	108	21	claim	claim	NOUN
inlawrev-3158	108	22	for	for	ADP
inlawrev-3158	108	23	refiind	refiind	NOUN
inlawrev-3158	108	24	was	be	AUX
inlawrev-3158	108	25	timely	timely	ADV
inlawrev-3158	108	26	filed	file	VERB
inlawrev-3158	108	27	within	within	ADP
inlawrev-3158	108	28	the	the	DET
inlawrev-3158	108	29	three	three	NUM
inlawrev-3158	108	30	year	year	NOUN
inlawrev-3158	108	31	limitation	limitation	NOUN
inlawrev-3158	108	32	period	period	NOUN
inlawrev-3158	108	33	of	of	ADP
inlawrev-3158	108	34	section	section	NOUN
inlawrev-3158	108	35	6	6	NUM
inlawrev-3158	108	36	-	-	SYM
inlawrev-3158	108	37	8	8	NUM
inlawrev-3158	108	38	.	.	NOUN
inlawrev-3158	108	39	1	1	NUM
inlawrev-3158	108	40	-	-	SYM
inlawrev-3158	108	41	91(a	91(a	NUM
inlawrev-3158	108	42	)	)	PUNCT
inlawrev-3158	108	43	of	of	ADP
inlawrev-3158	108	44	the	the	DET
inlawrev-3158	108	45	indiana	indiana	PROPN
inlawrev-3158	108	46	code	code	PROPN
inlawrev-3158	108	47	.	.	PUNCT
inlawrev-3158	109	1	the	the	DET
inlawrev-3158	109	2	tax	tax	NOUN
inlawrev-3158	109	3	court	court	NOUN
inlawrev-3158	109	4	held	hold	VERB
inlawrev-3158	109	5	that	that	SCONJ
inlawrev-3158	109	6	regardless	regardless	ADV
inlawrev-3158	109	7	of	of	ADP
inlawrev-3158	109	8	whether	whether	SCONJ
inlawrev-3158	109	9	the	the	DET
inlawrev-3158	109	10	sales	sale	NOUN
inlawrev-3158	109	11	tax	tax	NOUN
inlawrev-3158	109	12	is	be	AUX
inlawrev-3158	109	13	paid	pay	VERB
inlawrev-3158	109	14	directly	directly	ADV
inlawrev-3158	109	15	to	to	ADP
inlawrev-3158	109	16	the	the	DET
inlawrev-3158	109	17	vendor	vendor	NOUN
inlawrev-3158	109	18	or	or	CCONJ
inlawrev-3158	109	19	the	the	DET
inlawrev-3158	109	20	department	department	NOUN
inlawrev-3158	109	21	,	,	PUNCT
inlawrev-3158	109	22	a	a	DET
inlawrev-3158	109	23	claim	claim	NOUN
inlawrev-3158	109	24	for	for	ADP
inlawrev-3158	109	25	refiind	refiind	NOUN
inlawrev-3158	109	26	of	of	ADP
inlawrev-3158	109	27	such	such	ADJ
inlawrev-3158	109	28	tax	tax	NOUN
inlawrev-3158	109	29	can	can	AUX
inlawrev-3158	109	30	be	be	AUX
inlawrev-3158	109	31	filed	file	VERB
inlawrev-3158	109	32	within	within	ADP
inlawrev-3158	109	33	three	three	NUM
inlawrev-3158	109	34	years	year	NOUN
inlawrev-3158	109	35	ofthe	ofthe	ADJ
inlawrev-3158	109	36	end	end	VERB
inlawrev-3158	109	37	ofthe	ofthe	PRON
inlawrev-3158	109	38	calendar	calendar	NOUN
inlawrev-3158	109	39	year	year	NOUN
inlawrev-3158	109	40	for	for	ADP
inlawrev-3158	109	41	which	which	PRON
inlawrev-3158	109	42	the	the	DET
inlawrev-3158	109	43	return	return	NOUN
inlawrev-3158	109	44	was	be	AUX
inlawrev-3158	109	45	filed	file	VERB
inlawrev-3158	109	46	.	.	PUNCT
inlawrev-3158	110	1	b.	b.	PROPN
inlawrev-3158	110	2	responsible	responsible	ADJ
inlawrev-3158	110	3	officer	officer	NOUN
inlawrev-3158	110	4	in	in	ADP
inlawrev-3158	110	5	safayan	safayan	PROPN
inlawrev-3158	110	6	v.	v.	PROPN
inlawrev-3158	110	7	indiana	indiana	PROPN
inlawrev-3158	110	8	department	department	PROPN
inlawrev-3158	110	9	ofstate	ofstate	VERB
inlawrev-3158	110	10	revenue^^	revenue^^	NOUN
inlawrev-3158	110	11	the	the	DET
inlawrev-3158	110	12	department	department	NOUN
inlawrev-3158	110	13	attempted	attempt	VERB
inlawrev-3158	110	14	to	to	PART
inlawrev-3158	110	15	collect	collect	VERB
inlawrev-3158	110	16	a	a	DET
inlawrev-3158	110	17	corporation	corporation	NOUN
inlawrev-3158	110	18	's	's	PART
inlawrev-3158	110	19	sales	sale	NOUN
inlawrev-3158	110	20	and	and	CCONJ
inlawrev-3158	110	21	withholding	withholding	NOUN
inlawrev-3158	110	22	taxes	taxis	NOUN
inlawrev-3158	110	23	from	from	ADP
inlawrev-3158	110	24	a	a	DET
inlawrev-3158	110	25	5	5	NUM
inlawrev-3158	110	26	1	1	NUM
inlawrev-3158	110	27	%	%	NOUN
inlawrev-3158	110	28	shareholder	shareholder	NOUN
inlawrev-3158	110	29	and	and	CCONJ
inlawrev-3158	110	30	president	president	NOUN
inlawrev-3158	110	31	of	of	ADP
inlawrev-3158	110	32	a	a	DET
inlawrev-3158	110	33	closely	closely	ADV
inlawrev-3158	110	34	held	hold	VERB
inlawrev-3158	110	35	corporation	corporation	NOUN
inlawrev-3158	110	36	.	.	PUNCT
inlawrev-3158	111	1	in	in	ADP
inlawrev-3158	111	2	general	general	ADJ
inlawrev-3158	111	3	,	,	PUNCT
inlawrev-3158	111	4	a	a	DET
inlawrev-3158	111	5	corporate	corporate	ADJ
inlawrev-3158	111	6	president	president	NOUN
inlawrev-3158	111	7	is	be	AUX
inlawrev-3158	111	8	presumed	presume	VERB
inlawrev-3158	111	9	to	to	PART
inlawrev-3158	111	10	be	be	AUX
inlawrev-3158	111	11	liable	liable	ADJ
inlawrev-3158	111	12	for	for	ADP
inlawrev-3158	111	13	payment	payment	NOUN
inlawrev-3158	111	14	of	of	ADP
inlawrev-3158	111	15	taxes.^^	taxes.^^	NUM
inlawrev-3158	111	16	because	because	SCONJ
inlawrev-3158	111	17	the	the	DET
inlawrev-3158	111	18	president	president	NOUN
inlawrev-3158	111	19	did	do	AUX
inlawrev-3158	111	20	not	not	PART
inlawrev-3158	111	21	actively	actively	ADV
inlawrev-3158	111	22	manage	manage	VERB
inlawrev-3158	111	23	the	the	DET
inlawrev-3158	111	24	corporation	corporation	NOUN
inlawrev-3158	111	25	—	—	PUNCT
inlawrev-3158	111	26	indeed	indeed	ADV
inlawrev-3158	111	27	she	she	PRON
inlawrev-3158	111	28	lacked	lack	VERB
inlawrev-3158	111	29	authority	authority	NOUN
inlawrev-3158	111	30	to	to	PART
inlawrev-3158	111	31	sign	sign	VERB
inlawrev-3158	111	32	checks	check	NOUN
inlawrev-3158	111	33	,	,	PUNCT
inlawrev-3158	111	34	disburse	disburse	ADJ
inlawrev-3158	111	35	fiinds	fiind	NOUN
inlawrev-3158	111	36	,	,	PUNCT
inlawrev-3158	111	37	hire	hire	VERB
inlawrev-3158	111	38	employees	employee	NOUN
inlawrev-3158	111	39	.	.	PUNCT
inlawrev-3158	112	1	24	24	NUM
inlawrev-3158	112	2	.	.	X
inlawrev-3158	112	3	641	641	NUM
inlawrev-3158	112	4	n.e.2d	n.e.2d	NOUN
inlawrev-3158	112	5	698	698	NUM
inlawrev-3158	112	6	(	(	PUNCT
inlawrev-3158	112	7	ind	ind	NOUN
inlawrev-3158	112	8	.	.	PUNCT
inlawrev-3158	113	1	t.c	t.c	PROPN
inlawrev-3158	113	2	.	.	PROPN
inlawrev-3158	113	3	1994	1994	NUM
inlawrev-3158	113	4	)	)	PUNCT
inlawrev-3158	113	5	.	.	PUNCT
inlawrev-3158	114	1	25	25	NUM
inlawrev-3158	114	2	.	.	X
inlawrev-3158	114	3	641	641	NUM
inlawrev-3158	114	4	n.e.2d	n.e.2d	NOUN
inlawrev-3158	114	5	694	694	NUM
inlawrev-3158	114	6	(	(	PUNCT
inlawrev-3158	114	7	ind	ind	NOUN
inlawrev-3158	114	8	.	.	PUNCT
inlawrev-3158	115	1	t.c	t.c	PROPN
inlawrev-3158	115	2	.	.	PROPN
inlawrev-3158	115	3	1994	1994	NUM
inlawrev-3158	115	4	)	)	PUNCT
inlawrev-3158	115	5	.	.	PUNCT
inlawrev-3158	116	1	26	26	NUM
inlawrev-3158	116	2	.	.	X
inlawrev-3158	116	3	638	638	NUM
inlawrev-3158	116	4	n.e.2d	n.e.2d	NOUN
inlawrev-3158	116	5	901	901	NUM
inlawrev-3158	116	6	(	(	PUNCT
inlawrev-3158	116	7	ind	ind	NOUN
inlawrev-3158	116	8	.	.	PUNCT
inlawrev-3158	117	1	t.c	t.c	PROPN
inlawrev-3158	117	2	.	.	PROPN
inlawrev-3158	117	3	1994	1994	NUM
inlawrev-3158	117	4	)	)	PUNCT
inlawrev-3158	117	5	.	.	PUNCT
inlawrev-3158	118	1	27	27	NUM
inlawrev-3158	118	2	.	.	X
inlawrev-3158	119	1	631	631	NUM
inlawrev-3158	119	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	119	3	25	25	NUM
inlawrev-3158	119	4	(	(	PUNCT
inlawrev-3158	119	5	ind	ind	NOUN
inlawrev-3158	119	6	.	.	PUNCT
inlawrev-3158	120	1	t.c	t.c	PROPN
inlawrev-3158	120	2	.	.	PROPN
inlawrev-3158	120	3	1994	1994	NUM
inlawrev-3158	120	4	)	)	PUNCT
inlawrev-3158	120	5	.	.	PUNCT
inlawrev-3158	121	1	28	28	NUM
inlawrev-3158	121	2	.	.	PUNCT
inlawrev-3158	122	1	i	i	PRON
inlawrev-3158	122	2	d.	d.	PROPN
inlawrev-3158	122	3	at	at	ADP
inlawrev-3158	122	4	28	28	NUM
inlawrev-3158	122	5	(	(	PUNCT
inlawrev-3158	122	6	citing	cite	VERB
inlawrev-3158	122	7	state	state	NOUN
inlawrev-3158	122	8	v.	v.	ADP
inlawrev-3158	122	9	hogo	hogo	PROPN
inlawrev-3158	122	10	,	,	PUNCT
inlawrev-3158	122	11	inc	inc	PROPN
inlawrev-3158	122	12	.	.	PROPN
inlawrev-3158	122	13	,	,	PUNCT
inlawrev-3158	122	14	550	550	NUM
inlawrev-3158	122	15	n.e.2d	n.e.2d	NOUN
inlawrev-3158	122	16	1320	1320	NUM
inlawrev-3158	122	17	,	,	PUNCT
inlawrev-3158	122	18	1324	1324	NUM
inlawrev-3158	122	19	(	(	PUNCT
inlawrev-3158	122	20	ind	ind	NOUN
inlawrev-3158	122	21	.	.	PUNCT
inlawrev-3158	123	1	ct	ct	PROPN
inlawrev-3158	123	2	.	.	PUNCT
inlawrev-3158	124	1	app	app	PROPN
inlawrev-3158	124	2	.	.	PROPN
inlawrev-3158	124	3	1990	1990	NUM
inlawrev-3158	124	4	)	)	PUNCT
inlawrev-3158	124	5	)	)	PUNCT
inlawrev-3158	124	6	.	.	PUNCT
inlawrev-3158	125	1	1995	1995	NUM
inlawrev-3158	125	2	]	]	PUNCT
inlawrev-3158	125	3	taxation	taxation	NOUN
inlawrev-3158	125	4	1093	1093	NUM
inlawrev-3158	125	5	or	or	CCONJ
inlawrev-3158	125	6	pay	pay	VERB
inlawrev-3158	125	7	taxes	taxis	NOUN
inlawrev-3158	125	8	—	—	PUNCT
inlawrev-3158	125	9	the	the	DET
inlawrev-3158	125	10	tax	tax	NOUN
inlawrev-3158	125	11	court	court	NOUN
inlawrev-3158	125	12	held	hold	VERB
inlawrev-3158	125	13	that	that	SCONJ
inlawrev-3158	125	14	she	she	PRON
inlawrev-3158	125	15	was	be	AUX
inlawrev-3158	125	16	not	not	PART
inlawrev-3158	125	17	responsible	responsible	ADJ
inlawrev-3158	125	18	for	for	ADP
inlawrev-3158	125	19	the	the	DET
inlawrev-3158	125	20	corporate	corporate	ADJ
inlawrev-3158	125	21	tax	tax	NOUN
inlawrev-3158	125	22	obligations	obligation	NOUN
inlawrev-3158	125	23	.	.	PUNCT
inlawrev-3158	126	1	c	c	PROPN
inlawrev-3158	126	2	governmental	governmental	ADJ
inlawrev-3158	126	3	entity	entity	NOUN
inlawrev-3158	126	4	exemption	exemption	NOUN
inlawrev-3158	126	5	in	in	ADP
inlawrev-3158	126	6	national	national	ADJ
inlawrev-3158	126	7	serv	serv	X
inlawrev-3158	126	8	-	-	PUNCT
inlawrev-3158	126	9	all	all	PRON
inlawrev-3158	126	10	v.	v.	ADP
inlawrev-3158	126	11	indiana	indiana	PROPN
inlawrev-3158	126	12	department	department	PROPN
inlawrev-3158	126	13	ofstate	ofstate	VERB
inlawrev-3158	126	14	revenue^'^	revenue^'^	PROPN
inlawrev-3158	126	15	a	a	DET
inlawrev-3158	126	16	for	for	ADP
inlawrev-3158	126	17	-	-	PUNCT
inlawrev-3158	126	18	profit	profit	NOUN
inlawrev-3158	126	19	waste	waste	NOUN
inlawrev-3158	126	20	hauler	hauler	NOUN
inlawrev-3158	126	21	claimed	claim	VERB
inlawrev-3158	126	22	an	an	DET
inlawrev-3158	126	23	exemption	exemption	NOUN
inlawrev-3158	126	24	from	from	ADP
inlawrev-3158	126	25	sales	sale	NOUN
inlawrev-3158	126	26	taxation	taxation	NOUN
inlawrev-3158	126	27	as	as	ADP
inlawrev-3158	126	28	a	a	DET
inlawrev-3158	126	29	governmental	governmental	ADJ
inlawrev-3158	126	30	agency	agency	NOUN
inlawrev-3158	126	31	or	or	CCONJ
inlawrev-3158	126	32	entity.^	entity.^	NUM
inlawrev-3158	126	33	°	°	PUNCT
inlawrev-3158	126	34	the	the	DET
inlawrev-3158	126	35	tax	tax	NOUN
inlawrev-3158	126	36	court	court	NOUN
inlawrev-3158	126	37	denied	deny	VERB
inlawrev-3158	126	38	the	the	DET
inlawrev-3158	126	39	exemption	exemption	NOUN
inlawrev-3158	126	40	,	,	PUNCT
inlawrev-3158	126	41	reasoning	reason	VERB
inlawrev-3158	126	42	that	that	SCONJ
inlawrev-3158	126	43	the	the	DET
inlawrev-3158	126	44	for	for	ADP
inlawrev-3158	126	45	-	-	PUNCT
inlawrev-3158	126	46	profit	profit	NOUN
inlawrev-3158	126	47	hauler	hauler	NOUN
inlawrev-3158	126	48	had	have	VERB
inlawrev-3158	126	49	no	no	DET
inlawrev-3158	126	50	statutory	statutory	ADJ
inlawrev-3158	126	51	creation	creation	NOUN
inlawrev-3158	126	52	and	and	CCONJ
inlawrev-3158	126	53	no	no	DET
inlawrev-3158	126	54	other	other	ADJ
inlawrev-3158	126	55	governmental	governmental	ADJ
inlawrev-3158	126	56	connection	connection	NOUN
inlawrev-3158	126	57	other	other	ADJ
inlawrev-3158	126	58	than	than	ADP
inlawrev-3158	126	59	hauling	haul	VERB
inlawrev-3158	126	60	under	under	ADP
inlawrev-3158	126	61	contract	contract	NOUN
inlawrev-3158	126	62	for	for	ADP
inlawrev-3158	126	63	a	a	DET
inlawrev-3158	126	64	municipality	municipality	NOUN
inlawrev-3158	126	65	for	for	ADP
inlawrev-3158	126	66	profit.^	profit.^	PROPN
inlawrev-3158	126	67	'	'	PART
inlawrev-3158	126	68	d.	d.	PROPN
inlawrev-3158	126	69	meaning	meaning	NOUN
inlawrev-3158	126	70	of	of	ADP
inlawrev-3158	126	71	"	"	PUNCT
inlawrev-3158	126	72	retail	retail	ADJ
inlawrev-3158	126	73	transaction	transaction	NOUN
inlawrev-3158	126	74	"	"	PUNCT
inlawrev-3158	126	75	in	in	ADP
inlawrev-3158	126	76	3551	3551	NUM
inlawrev-3158	126	77	lafayette	lafayette	PROPN
inlawrev-3158	126	78	road	road	PROPN
inlawrev-3158	126	79	corp	corp	PROPN
inlawrev-3158	126	80	.	.	PROPN
inlawrev-3158	126	81	v.	v.	PROPN
inlawrev-3158	126	82	indiana	indiana	PROPN
inlawrev-3158	126	83	department	department	PROPN
inlawrev-3158	126	84	ofstate	ofstate	PROPN
inlawrev-3158	126	85	revenue,^^	revenue,^^	VERB
inlawrev-3158	126	86	the	the	DET
inlawrev-3158	126	87	issue	issue	NOUN
inlawrev-3158	126	88	was	be	AUX
inlawrev-3158	126	89	whether	whether	SCONJ
inlawrev-3158	126	90	sales	sale	NOUN
inlawrev-3158	126	91	tax	tax	NOUN
inlawrev-3158	126	92	could	could	AUX
inlawrev-3158	126	93	be	be	AUX
inlawrev-3158	126	94	assessed	assess	VERB
inlawrev-3158	126	95	on	on	ADP
inlawrev-3158	126	96	a	a	DET
inlawrev-3158	126	97	strip	strip	NOUN
inlawrev-3158	126	98	club	club	NOUN
inlawrev-3158	126	99	's	's	PART
inlawrev-3158	126	100	tokens	token	NOUN
inlawrev-3158	126	101	sold	sell	VERB
inlawrev-3158	126	102	to	to	ADP
inlawrev-3158	126	103	patrons	patron	NOUN
inlawrev-3158	126	104	where	where	SCONJ
inlawrev-3158	126	105	the	the	DET
inlawrev-3158	126	106	tokens	token	NOUN
inlawrev-3158	126	107	were	be	AUX
inlawrev-3158	126	108	then	then	ADV
inlawrev-3158	126	109	exchanged	exchange	VERB
inlawrev-3158	126	110	for	for	ADP
inlawrev-3158	126	111	"	"	PUNCT
inlawrev-3158	126	112	table	table	NOUN
inlawrev-3158	126	113	dances	dance	NOUN
inlawrev-3158	126	114	.	.	PUNCT
inlawrev-3158	126	115	"	"	PUNCT
inlawrev-3158	127	1	the	the	DET
inlawrev-3158	127	2	case	case	NOUN
inlawrev-3158	127	3	turned	turn	VERB
inlawrev-3158	127	4	on	on	ADP
inlawrev-3158	127	5	whether	whether	SCONJ
inlawrev-3158	127	6	the	the	DET
inlawrev-3158	127	7	patrons	patron	NOUN
inlawrev-3158	127	8	were	be	AUX
inlawrev-3158	127	9	involved	involve	VERB
inlawrev-3158	127	10	in	in	ADP
inlawrev-3158	127	11	a	a	DET
inlawrev-3158	127	12	"	"	PUNCT
inlawrev-3158	127	13	retail	retail	ADJ
inlawrev-3158	127	14	transaction	transaction	NOUN
inlawrev-3158	127	15	,	,	PUNCT
inlawrev-3158	127	16	"	"	PUNCT
inlawrev-3158	127	17	since	since	SCONJ
inlawrev-3158	127	18	the	the	DET
inlawrev-3158	127	19	gross	gross	ADJ
inlawrev-3158	127	20	retail	retail	ADJ
inlawrev-3158	127	21	tax	tax	NOUN
inlawrev-3158	127	22	(	(	PUNCT
inlawrev-3158	127	23	more	more	ADV
inlawrev-3158	127	24	commonly	commonly	ADV
inlawrev-3158	127	25	known	know	VERB
inlawrev-3158	127	26	as	as	ADP
inlawrev-3158	127	27	the	the	DET
inlawrev-3158	127	28	sales	sale	NOUN
inlawrev-3158	127	29	tax	tax	NOUN
inlawrev-3158	127	30	)	)	PUNCT
inlawrev-3158	127	31	only	only	ADV
inlawrev-3158	127	32	applies	apply	VERB
inlawrev-3158	127	33	to	to	ADP
inlawrev-3158	127	34	"	"	PUNCT
inlawrev-3158	127	35	retail	retail	ADJ
inlawrev-3158	127	36	transactions	transaction	NOUN
inlawrev-3158	127	37	.	.	PUNCT
inlawrev-3158	128	1	"	"	PUNCT
inlawrev-3158	128	2	"	"	PUNCT
inlawrev-3158	128	3	a	a	DET
inlawrev-3158	128	4	retail	retail	ADJ
inlawrev-3158	128	5	transaction	transaction	NOUN
inlawrev-3158	128	6	,	,	PUNCT
inlawrev-3158	128	7	in	in	ADP
inlawrev-3158	128	8	turn	turn	NOUN
inlawrev-3158	128	9	,	,	PUNCT
inlawrev-3158	128	10	arises	arise	VERB
inlawrev-3158	128	11	when	when	SCONJ
inlawrev-3158	128	12	"	"	PUNCT
inlawrev-3158	128	13	tangible	tangible	ADJ
inlawrev-3158	128	14	personal	personal	ADJ
inlawrev-3158	128	15	property	property	NOUN
inlawrev-3158	128	16	[	[	X
inlawrev-3158	128	17	is	be	AUX
inlawrev-3158	128	18	]	]	PUNCT
inlawrev-3158	128	19	acquired	acquire	VERB
inlawrev-3158	128	20	for	for	ADP
inlawrev-3158	128	21	the	the	DET
inlawrev-3158	128	22	purpose	purpose	NOUN
inlawrev-3158	128	23	of	of	ADP
inlawrev-3158	128	24	resale	resale	NOUN
inlawrev-3158	128	25	and	and	CCONJ
inlawrev-3158	128	26	[	[	X
inlawrev-3158	128	27	is	be	AUX
inlawrev-3158	128	28	]	]	PUNCT
inlawrev-3158	128	29	transferred	transfer	VERB
inlawrev-3158	128	30	to	to	ADP
inlawrev-3158	128	31	another	another	DET
inlawrev-3158	128	32	person	person	NOUN
inlawrev-3158	128	33	for	for	ADP
inlawrev-3158	128	34	consideration	consideration	NOUN
inlawrev-3158	128	35	.	.	PUNCT
inlawrev-3158	129	1	"^	"^	PUNCT
inlawrev-3158	129	2	"	"	PUNCT
inlawrev-3158	129	3	the	the	DET
inlawrev-3158	129	4	provision	provision	NOUN
inlawrev-3158	129	5	of	of	ADP
inlawrev-3158	129	6	services	service	NOUN
inlawrev-3158	129	7	,	,	PUNCT
inlawrev-3158	129	8	by	by	ADP
inlawrev-3158	129	9	contrast	contrast	NOUN
inlawrev-3158	129	10	,	,	PUNCT
inlawrev-3158	129	11	generally	generally	ADV
inlawrev-3158	129	12	does	do	AUX
inlawrev-3158	129	13	not	not	PART
inlawrev-3158	129	14	qualify	qualify	VERB
inlawrev-3158	129	15	as	as	ADP
inlawrev-3158	129	16	a	a	DET
inlawrev-3158	129	17	retail	retail	ADJ
inlawrev-3158	129	18	transaction	transaction	NOUN
inlawrev-3158	129	19	subject	subject	ADJ
inlawrev-3158	129	20	to	to	ADP
inlawrev-3158	129	21	sales	sale	NOUN
inlawrev-3158	129	22	tax.^	tax.^	PROPN
inlawrev-3158	129	23	'	'	PUNCT
inlawrev-3158	129	24	the	the	DET
inlawrev-3158	129	25	tax	tax	NOUN
inlawrev-3158	129	26	court	court	NOUN
inlawrev-3158	129	27	ruled	rule	VERB
inlawrev-3158	129	28	for	for	ADP
inlawrev-3158	129	29	the	the	DET
inlawrev-3158	129	30	night	night	NOUN
inlawrev-3158	129	31	club	club	NOUN
inlawrev-3158	129	32	,	,	PUNCT
inlawrev-3158	129	33	reasoning	reason	VERB
inlawrev-3158	129	34	that	that	SCONJ
inlawrev-3158	129	35	the	the	DET
inlawrev-3158	129	36	table	table	NOUN
inlawrev-3158	129	37	dances	dance	NOUN
inlawrev-3158	129	38	were	be	AUX
inlawrev-3158	129	39	a	a	DET
inlawrev-3158	129	40	service	service	NOUN
inlawrev-3158	129	41	.	.	PUNCT
inlawrev-3158	130	1	the	the	DET
inlawrev-3158	130	2	court	court	NOUN
inlawrev-3158	130	3	also	also	ADV
inlawrev-3158	130	4	rejected	reject	VERB
inlawrev-3158	130	5	the	the	DET
inlawrev-3158	130	6	department	department	NOUN
inlawrev-3158	130	7	ofrevenue	ofrevenue	NOUN
inlawrev-3158	130	8	's	's	PART
inlawrev-3158	130	9	argument	argument	NOUN
inlawrev-3158	130	10	that	that	SCONJ
inlawrev-3158	130	11	the	the	DET
inlawrev-3158	130	12	vip	vip	NOUN
inlawrev-3158	130	13	rooms	room	NOUN
inlawrev-3158	130	14	,	,	PUNCT
inlawrev-3158	130	15	where	where	SCONJ
inlawrev-3158	130	16	table	table	NOUN
inlawrev-3158	130	17	dances	dance	NOUN
inlawrev-3158	130	18	occurred	occur	VERB
inlawrev-3158	130	19	,	,	PUNCT
inlawrev-3158	130	20	were	be	AUX
inlawrev-3158	130	21	"	"	PUNCT
inlawrev-3158	130	22	rented	rent	VERB
inlawrev-3158	130	23	"	"	PUNCT
inlawrev-3158	130	24	within	within	ADP
inlawrev-3158	130	25	the	the	DET
inlawrev-3158	130	26	meaning	meaning	NOUN
inlawrev-3158	130	27	ofa	ofa	PROPN
inlawrev-3158	130	28	separate	separate	ADJ
inlawrev-3158	130	29	statutory	statutory	ADJ
inlawrev-3158	130	30	provision	provision	NOUN
inlawrev-3158	130	31	that	that	PRON
inlawrev-3158	130	32	imposes	impose	VERB
inlawrev-3158	130	33	sales	sale	NOUN
inlawrev-3158	130	34	tax	tax	NOUN
inlawrev-3158	130	35	on	on	ADP
inlawrev-3158	130	36	room	room	NOUN
inlawrev-3158	130	37	rental	rental	NOUN
inlawrev-3158	130	38	for	for	ADP
inlawrev-3158	130	39	adult	adult	PROPN
inlawrev-3158	130	40	dancing.^^	dancing.^^	NOUN
inlawrev-3158	130	41	iii	iii	PROPN
inlawrev-3158	130	42	.	.	PUNCT
inlawrev-3158	131	1	income	income	NOUN
inlawrev-3158	131	2	tax	tax	NOUN
inlawrev-3158	131	3	of	of	ADP
inlawrev-3158	131	4	the	the	DET
inlawrev-3158	131	5	income	income	NOUN
inlawrev-3158	131	6	tax	tax	NOUN
inlawrev-3158	131	7	decisions	decision	NOUN
inlawrev-3158	131	8	during	during	ADP
inlawrev-3158	131	9	1994	1994	NUM
inlawrev-3158	131	10	,	,	PUNCT
inlawrev-3158	131	11	the	the	DET
inlawrev-3158	131	12	following	follow	VERB
inlawrev-3158	131	13	are	be	AUX
inlawrev-3158	131	14	noteworthy	noteworthy	ADJ
inlawrev-3158	131	15	.	.	PUNCT
inlawrev-3158	132	1	a.	a.	PROPN
inlawrev-3158	132	2	amended	amend	VERB
inlawrev-3158	132	3	return	return	NOUN
inlawrev-3158	132	4	as	as	ADP
inlawrev-3158	132	5	claim	claim	NOUN
inlawrev-3158	132	6	for	for	ADP
inlawrev-3158	132	7	refund	refund	NOUN
inlawrev-3158	132	8	in	in	ADP
inlawrev-3158	132	9	uacc	uacc	PROPN
inlawrev-3158	132	10	midwest	midwest	PROPN
inlawrev-3158	132	11	,	,	PUNCT
inlawrev-3158	132	12	inc	inc	PROPN
inlawrev-3158	132	13	.	.	PROPN
inlawrev-3158	133	1	v.	v.	PROPN
inlawrev-3158	133	2	indiana	indiana	PROPN
inlawrev-3158	133	3	department	department	PROPN
inlawrev-3158	133	4	of	of	ADP
inlawrev-3158	133	5	state	state	PROPN
inlawrev-3158	133	6	revenue,^^	revenue,^^	VERB
inlawrev-3158	133	7	the	the	DET
inlawrev-3158	133	8	taxpayer	taxpayer	NOUN
inlawrev-3158	133	9	timely	timely	ADV
inlawrev-3158	133	10	filed	file	VERB
inlawrev-3158	133	11	indiana	indiana	PROPN
inlawrev-3158	133	12	gross	gross	ADJ
inlawrev-3158	133	13	income	income	NOUN
inlawrev-3158	133	14	tax	tax	NOUN
inlawrev-3158	133	15	returns	return	NOUN
inlawrev-3158	133	16	for	for	ADP
inlawrev-3158	133	17	the	the	DET
inlawrev-3158	133	18	years	year	NOUN
inlawrev-3158	133	19	1986	1986	NUM
inlawrev-3158	133	20	through	through	ADP
inlawrev-3158	133	21	1990	1990	NUM
inlawrev-3158	133	22	.	.	PUNCT
inlawrev-3158	134	1	the	the	DET
inlawrev-3158	134	2	taxpayer	taxpayer	NOUN
inlawrev-3158	134	3	subsequently	subsequently	ADV
inlawrev-3158	134	4	filed	file	VERB
inlawrev-3158	134	5	amended	amend	VERB
inlawrev-3158	134	6	returns	return	NOUN
inlawrev-3158	134	7	with	with	ADP
inlawrev-3158	134	8	explanatory	explanatory	ADJ
inlawrev-3158	134	9	statements	statement	NOUN
inlawrev-3158	134	10	seeking	seek	VERB
inlawrev-3158	134	11	a	a	DET
inlawrev-3158	134	12	reduction	reduction	NOUN
inlawrev-3158	134	13	in	in	ADP
inlawrev-3158	134	14	tax	tax	NOUN
inlawrev-3158	134	15	,	,	PUNCT
inlawrev-3158	134	16	but	but	CCONJ
inlawrev-3158	134	17	did	do	AUX
inlawrev-3158	134	18	not	not	PART
inlawrev-3158	134	19	file	file	VERB
inlawrev-3158	134	20	the	the	DET
inlawrev-3158	134	21	department	department	NOUN
inlawrev-3158	134	22	's	's	PART
inlawrev-3158	134	23	form	form	NOUN
inlawrev-3158	134	24	615	615	NUM
inlawrev-3158	134	25	for	for	ADP
inlawrev-3158	134	26	refund	refund	NOUN
inlawrev-3158	134	27	claims	claim	NOUN
inlawrev-3158	134	28	.	.	PUNCT
inlawrev-3158	135	1	the	the	DET
inlawrev-3158	135	2	29	29	NUM
inlawrev-3158	135	3	.	.	PUNCT
inlawrev-3158	136	1	644	644	NUM
inlawrev-3158	136	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	136	3	954	954	NUM
inlawrev-3158	136	4	(	(	PUNCT
inlawrev-3158	136	5	ind	ind	NOUN
inlawrev-3158	136	6	.	.	PUNCT
inlawrev-3158	137	1	t.c	t.c	PROPN
inlawrev-3158	137	2	.	.	PROPN
inlawrev-3158	137	3	1994	1994	NUM
inlawrev-3158	137	4	)	)	PUNCT
inlawrev-3158	137	5	.	.	PUNCT
inlawrev-3158	138	1	30	30	NUM
inlawrev-3158	138	2	.	.	PUNCT
inlawrev-3158	139	1	see	see	VERB
inlawrev-3158	139	2	ind	ind	PROPN
inlawrev-3158	139	3	.	.	PUNCT
inlawrev-3158	140	1	code	code	PROPN
inlawrev-3158	140	2	§	§	PROPN
inlawrev-3158	140	3	6	6	NUM
inlawrev-3158	140	4	-	-	SYM
inlawrev-3158	140	5	2.5	2.5	NUM
inlawrev-3158	140	6	-	-	PUNCT
inlawrev-3158	140	7	5	5	NUM
inlawrev-3158	140	8	-	-	PUNCT
inlawrev-3158	140	9	16(1	16(1	NUM
inlawrev-3158	140	10	)	)	PUNCT
inlawrev-3158	140	11	(	(	PUNCT
inlawrev-3158	140	12	supp	supp	PROPN
inlawrev-3158	140	13	.	.	PUNCT
inlawrev-3158	140	14	1994	1994	NUM
inlawrev-3158	140	15	)	)	PUNCT
inlawrev-3158	140	16	.	.	PUNCT
inlawrev-3158	141	1	3	3	NUM
inlawrev-3158	141	2	1	1	NUM
inlawrev-3158	141	3	.	.	PUNCT
inlawrev-3158	142	1	national	national	ADJ
inlawrev-3158	142	2	serv	serv	X
inlawrev-3158	142	3	-	-	PUNCT
inlawrev-3158	142	4	all	all	PRON
inlawrev-3158	142	5	,	,	PUNCT
inlawrev-3158	142	6	644	644	NUM
inlawrev-3158	142	7	n.e.2d	n.e.2d	NOUN
inlawrev-3158	142	8	at	at	ADP
inlawrev-3158	142	9	959	959	NUM
inlawrev-3158	142	10	-	-	SYM
inlawrev-3158	142	11	60	60	NUM
inlawrev-3158	142	12	.	.	PUNCT
inlawrev-3158	142	13	32	32	NUM
inlawrev-3158	142	14	.	.	PUNCT
inlawrev-3158	143	1	644	644	NUM
inlawrev-3158	143	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	143	3	1	1	NUM
inlawrev-3158	143	4	99	99	NUM
inlawrev-3158	143	5	(	(	PUNCT
inlawrev-3158	143	6	ind	ind	NOUN
inlawrev-3158	143	7	.	.	PUNCT
inlawrev-3158	144	1	t.c	t.c	PROPN
inlawrev-3158	144	2	.	.	PROPN
inlawrev-3158	144	3	1	1	NUM
inlawrev-3158	144	4	994	994	NUM
inlawrev-3158	144	5	)	)	PUNCT
inlawrev-3158	144	6	.	.	PUNCT
inlawrev-3158	145	1	33	33	NUM
inlawrev-3158	145	2	.	.	PUNCT
inlawrev-3158	146	1	see	see	VERB
inlawrev-3158	146	2	ind	ind	PROPN
inlawrev-3158	146	3	.	.	PUNCT
inlawrev-3158	147	1	code	code	PROPN
inlawrev-3158	147	2	§	§	PROPN
inlawrev-3158	147	3	6	6	NUM
inlawrev-3158	147	4	-	-	SYM
inlawrev-3158	147	5	2.5	2.5	NUM
inlawrev-3158	147	6	-	-	PUNCT
inlawrev-3158	147	7	21(a	21(a	NUM
inlawrev-3158	147	8	)	)	PUNCT
inlawrev-3158	147	9	(	(	PUNCT
inlawrev-3158	147	10	supp	supp	PROPN
inlawrev-3158	147	11	.	.	PUNCT
inlawrev-3158	147	12	1994	1994	NUM
inlawrev-3158	147	13	)	)	PUNCT
inlawrev-3158	147	14	.	.	PUNCT
inlawrev-3158	148	1	34	34	NUM
inlawrev-3158	148	2	.	.	NOUN
inlawrev-3158	148	3	3551	3551	NUM
inlawrev-3158	148	4	lafayette	lafayette	PROPN
inlawrev-3158	148	5	road	road	PROPN
inlawrev-3158	148	6	corp	corp	PROPN
inlawrev-3158	148	7	.	.	PROPN
inlawrev-3158	148	8	,	,	PUNCT
inlawrev-3158	148	9	644	644	NUM
inlawrev-3158	148	10	n.e.2d	n.e.2d	NOUN
inlawrev-3158	148	11	at	at	ADP
inlawrev-3158	148	12	200	200	NUM
inlawrev-3158	148	13	(	(	PUNCT
inlawrev-3158	148	14	quoting	quote	VERB
inlawrev-3158	148	15	maurer	maurer	PROPN
inlawrev-3158	148	16	v.	v.	PROPN
inlawrev-3158	148	17	indiana	indiana	PROPN
inlawrev-3158	148	18	dep't	dep't	PROPN
inlawrev-3158	148	19	ofstate	ofstate	PROPN
inlawrev-3158	148	20	revenue	revenue	NOUN
inlawrev-3158	148	21	,	,	PUNCT
inlawrev-3158	148	22	607	607	NUM
inlawrev-3158	148	23	n.e.2d	n.e.2d	NOUN
inlawrev-3158	148	24	985	985	NUM
inlawrev-3158	148	25	,	,	PUNCT
inlawrev-3158	148	26	987	987	NUM
inlawrev-3158	148	27	(	(	PUNCT
inlawrev-3158	148	28	ind	ind	NOUN
inlawrev-3158	148	29	.	.	PUNCT
inlawrev-3158	149	1	t.c	t.c	PROPN
inlawrev-3158	149	2	.	.	PROPN
inlawrev-3158	149	3	1993	1993	NUM
inlawrev-3158	149	4	)	)	PUNCT
inlawrev-3158	149	5	)	)	PUNCT
inlawrev-3158	149	6	.	.	PUNCT
inlawrev-3158	150	1	35	35	NUM
inlawrev-3158	150	2	.	.	PUNCT
inlawrev-3158	151	1	i	i	PRON
inlawrev-3158	151	2	d.	d.	PROPN
inlawrev-3158	151	3	(	(	PUNCT
inlawrev-3158	151	4	citing	cite	VERB
inlawrev-3158	151	5	ind	ind	NOUN
inlawrev-3158	151	6	.	.	PUNCT
inlawrev-3158	152	1	code	code	PROPN
inlawrev-3158	152	2	§	§	PROPN
inlawrev-3158	152	3	6	6	NUM
inlawrev-3158	152	4	-	-	SYM
inlawrev-3158	152	5	2.5	2.5	NUM
inlawrev-3158	152	6	-	-	PUNCT
inlawrev-3158	152	7	4	4	NUM
inlawrev-3158	152	8	-	-	SYM
inlawrev-3158	152	9	1	1	NUM
inlawrev-3158	152	10	(	(	PUNCT
inlawrev-3158	152	11	e)(1	e)(1	NOUN
inlawrev-3158	152	12	)	)	PUNCT
inlawrev-3158	152	13	(	(	PUNCT
inlawrev-3158	152	14	1994	1994	NUM
inlawrev-3158	152	15	)	)	PUNCT
inlawrev-3158	152	16	;	;	PUNCT
inlawrev-3158	152	17	ind	ind	PROPN
inlawrev-3158	152	18	.	.	PUNCT
inlawrev-3158	153	1	admin	admin	PROPN
inlawrev-3158	153	2	.	.	PUNCT
inlawrev-3158	154	1	code	code	PROPN
inlawrev-3158	154	2	tit	tit	PROPN
inlawrev-3158	154	3	.	.	PUNCT
inlawrev-3158	155	1	45	45	NUM
inlawrev-3158	155	2	,	,	PUNCT
inlawrev-3158	155	3	r.	r.	NOUN
inlawrev-3158	155	4	2.2	2.2	NUM
inlawrev-3158	155	5	-	-	SYM
inlawrev-3158	155	6	4	4	NUM
inlawrev-3158	155	7	-	-	SYM
inlawrev-3158	155	8	2	2	NUM
inlawrev-3158	155	9	(	(	PUNCT
inlawrev-3158	155	10	1992	1992	NUM
inlawrev-3158	155	11	)	)	PUNCT
inlawrev-3158	155	12	)	)	PUNCT
inlawrev-3158	155	13	.	.	PUNCT
inlawrev-3158	156	1	36	36	NUM
inlawrev-3158	156	2	.	.	PUNCT
inlawrev-3158	157	1	i	i	PRON
inlawrev-3158	157	2	d	d	PROPN
inlawrev-3158	157	3	at	at	ADP
inlawrev-3158	157	4	201	201	NUM
inlawrev-3158	157	5	;	;	PUNCT
inlawrev-3158	157	6	see	see	VERB
inlawrev-3158	157	7	ind	ind	PROPN
inlawrev-3158	157	8	.	.	PUNCT
inlawrev-3158	158	1	code	code	PROPN
inlawrev-3158	158	2	§	§	PROPN
inlawrev-3158	158	3	6	6	NUM
inlawrev-3158	158	4	-	-	SYM
inlawrev-3158	158	5	2.5	2.5	NUM
inlawrev-3158	158	6	-	-	PUNCT
inlawrev-3158	158	7	4	4	NUM
inlawrev-3158	158	8	-	-	PUNCT
inlawrev-3158	158	9	4(a	4(a	NUM
inlawrev-3158	158	10	)	)	PUNCT
inlawrev-3158	158	11	(	(	PUNCT
inlawrev-3158	158	12	supp	supp	PROPN
inlawrev-3158	158	13	.	.	PUNCT
inlawrev-3158	158	14	1994	1994	NUM
inlawrev-3158	158	15	)	)	PUNCT
inlawrev-3158	158	16	.	.	PUNCT
inlawrev-3158	159	1	37	37	NUM
inlawrev-3158	159	2	.	.	PUNCT
inlawrev-3158	160	1	629	629	NUM
inlawrev-3158	160	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	160	3	1	1	NUM
inlawrev-3158	160	4	295	295	NUM
inlawrev-3158	160	5	(	(	PUNCT
inlawrev-3158	160	6	ind	ind	NOUN
inlawrev-3158	160	7	.	.	PUNCT
inlawrev-3158	161	1	t.c	t.c	PROPN
inlawrev-3158	161	2	.	.	PROPN
inlawrev-3158	161	3	1	1	NUM
inlawrev-3158	161	4	994	994	NUM
inlawrev-3158	161	5	)	)	PUNCT
inlawrev-3158	161	6	.	.	PUNCT
inlawrev-3158	162	1	1094	1094	NUM
inlawrev-3158	162	2	indiana	indiana	PROPN
inlawrev-3158	162	3	law	law	PROPN
inlawrev-3158	162	4	review	review	NOUN
inlawrev-3158	162	5	[	[	X
inlawrev-3158	162	6	vol	vol	NOUN
inlawrev-3158	162	7	.	.	NOUN
inlawrev-3158	162	8	28:1089	28:1089	NUM
inlawrev-3158	162	9	department	department	NOUN
inlawrev-3158	162	10	denied	deny	VERB
inlawrev-3158	162	11	refunds	refund	NOUN
inlawrev-3158	162	12	on	on	ADP
inlawrev-3158	162	13	the	the	DET
inlawrev-3158	162	14	grounds	ground	NOUN
inlawrev-3158	162	15	that	that	SCONJ
inlawrev-3158	162	16	no	no	DET
inlawrev-3158	162	17	claim	claim	NOUN
inlawrev-3158	162	18	for	for	ADP
inlawrev-3158	162	19	refund	refund	NOUN
inlawrev-3158	162	20	had	have	AUX
inlawrev-3158	162	21	been	be	AUX
inlawrev-3158	162	22	filed	file	VERB
inlawrev-3158	162	23	,	,	PUNCT
inlawrev-3158	162	24	and	and	CCONJ
inlawrev-3158	162	25	the	the	DET
inlawrev-3158	162	26	taxpayer	taxpayer	NOUN
inlawrev-3158	162	27	appealed	appeal	VERB
inlawrev-3158	162	28	to	to	ADP
inlawrev-3158	162	29	the	the	DET
inlawrev-3158	162	30	indiana	indiana	PROPN
inlawrev-3158	162	31	tax	tax	PROPN
inlawrev-3158	162	32	court.^^	court.^^	PUNCT
inlawrev-3158	163	1	the	the	DET
inlawrev-3158	163	2	court	court	NOUN
inlawrev-3158	163	3	ruled	rule	VERB
inlawrev-3158	163	4	in	in	ADP
inlawrev-3158	163	5	part	part	NOUN
inlawrev-3158	163	6	for	for	ADP
inlawrev-3158	163	7	the	the	DET
inlawrev-3158	163	8	taxpayer	taxpayer	NOUN
inlawrev-3158	163	9	,	,	PUNCT
inlawrev-3158	163	10	explaining	explain	VERB
inlawrev-3158	163	11	that	that	SCONJ
inlawrev-3158	163	12	the	the	DET
inlawrev-3158	163	13	amended	amend	VERB
inlawrev-3158	163	14	returns	return	NOUN
inlawrev-3158	163	15	that	that	PRON
inlawrev-3158	163	16	were	be	AUX
inlawrev-3158	163	17	timely	timely	ADV
inlawrev-3158	163	18	filed	file	VERB
inlawrev-3158	163	19	within	within	ADP
inlawrev-3158	163	20	three	three	NUM
inlawrev-3158	163	21	years	year	NOUN
inlawrev-3158	163	22	of	of	ADP
inlawrev-3158	163	23	the	the	DET
inlawrev-3158	163	24	latter	latter	NOUN
inlawrev-3158	163	25	of	of	ADP
inlawrev-3158	163	26	the	the	DET
inlawrev-3158	163	27	due	due	ADJ
inlawrev-3158	163	28	date	date	NOUN
inlawrev-3158	163	29	of	of	ADP
inlawrev-3158	163	30	the	the	DET
inlawrev-3158	163	31	return	return	NOUN
inlawrev-3158	163	32	or	or	CCONJ
inlawrev-3158	163	33	the	the	DET
inlawrev-3158	163	34	date	date	NOUN
inlawrev-3158	163	35	of	of	ADP
inlawrev-3158	163	36	payment	payment	NOUN
inlawrev-3158	163	37	qualified	qualified	ADJ
inlawrev-3158	163	38	as	as	ADP
inlawrev-3158	163	39	claims	claim	NOUN
inlawrev-3158	163	40	for	for	ADP
inlawrev-3158	163	41	refiind.^^	refiind.^^	NOUN
inlawrev-3158	163	42	the	the	DET
inlawrev-3158	163	43	court	court	NOUN
inlawrev-3158	163	44	reasoned	reason	VERB
inlawrev-3158	163	45	that	that	SCONJ
inlawrev-3158	163	46	the	the	DET
inlawrev-3158	163	47	explanatory	explanatory	ADJ
inlawrev-3158	163	48	statements	statement	NOUN
inlawrev-3158	163	49	attached	attach	VERB
inlawrev-3158	163	50	by	by	ADP
inlawrev-3158	163	51	the	the	DET
inlawrev-3158	163	52	taxpayer	taxpayer	NOUN
inlawrev-3158	163	53	provided	provide	VERB
inlawrev-3158	163	54	all	all	PRON
inlawrev-3158	163	55	of	of	ADP
inlawrev-3158	163	56	the	the	DET
inlawrev-3158	163	57	information	information	NOUN
inlawrev-3158	163	58	required	require	VERB
inlawrev-3158	163	59	by	by	ADP
inlawrev-3158	163	60	the	the	DET
inlawrev-3158	163	61	department	department	NOUN
inlawrev-3158	163	62	for	for	ADP
inlawrev-3158	163	63	claims	claim	NOUN
inlawrev-3158	163	64	for	for	ADP
inlawrev-3158	163	65	refund/^	refund/^	PROPN
inlawrev-3158	163	66	it	it	PRON
inlawrev-3158	163	67	is	be	AUX
inlawrev-3158	163	68	preferable	preferable	ADJ
inlawrev-3158	163	69	,	,	PUNCT
inlawrev-3158	163	70	of	of	ADP
inlawrev-3158	163	71	course	course	NOUN
inlawrev-3158	163	72	,	,	PUNCT
inlawrev-3158	163	73	for	for	SCONJ
inlawrev-3158	163	74	taxpayers	taxpayer	NOUN
inlawrev-3158	163	75	to	to	PART
inlawrev-3158	163	76	use	use	VERB
inlawrev-3158	163	77	the	the	DET
inlawrev-3158	163	78	forms	form	NOUN
inlawrev-3158	163	79	prescribed	prescribe	VERB
inlawrev-3158	163	80	by	by	ADP
inlawrev-3158	163	81	the	the	DET
inlawrev-3158	163	82	taxing	tax	VERB
inlawrev-3158	163	83	authorities	authority	NOUN
inlawrev-3158	163	84	.	.	PUNCT
inlawrev-3158	164	1	the	the	DET
inlawrev-3158	164	2	department	department	NOUN
inlawrev-3158	164	3	's	's	PART
inlawrev-3158	164	4	regulations	regulation	NOUN
inlawrev-3158	164	5	specify	specify	VERB
inlawrev-3158	164	6	form	form	NOUN
inlawrev-3158	164	7	615	615	NUM
inlawrev-3158	164	8	for	for	ADP
inlawrev-3158	164	9	claims	claim	NOUN
inlawrev-3158	164	10	for	for	ADP
inlawrev-3158	164	11	refunds	refund	NOUN
inlawrev-3158	164	12	.	.	PUNCT
inlawrev-3158	164	13	'	'	PUNCT
inlawrev-3158	165	1	*	*	PUNCT
inlawrev-3158	165	2	'	'	PUNCT
inlawrev-3158	165	3	b.	b.	PROPN
inlawrev-3158	165	4	situs	situs	PROPN
inlawrev-3158	165	5	for	for	ADP
inlawrev-3158	165	6	sale	sale	NOUN
inlawrev-3158	165	7	offederal	offederal	ADJ
inlawrev-3158	165	8	tax	tax	NOUN
inlawrev-3158	165	9	benefits	benefit	NOUN
inlawrev-3158	165	10	the	the	DET
inlawrev-3158	165	11	issue	issue	NOUN
inlawrev-3158	165	12	in	in	ADP
inlawrev-3158	165	13	indiana	indiana	PROPN
inlawrev-3158	165	14	department	department	PROPN
inlawrev-3158	165	15	ofstate	ofstate	NOUN
inlawrev-3158	165	16	revenue	revenue	PROPN
inlawrev-3158	165	17	v.	v.	ADP
inlawrev-3158	165	18	bethlehem	bethlehem	PROPN
inlawrev-3158	165	19	steel	steel	PROPN
inlawrev-3158	165	20	corp.^^	corp.^^	NOUN
inlawrev-3158	165	21	was	be	AUX
inlawrev-3158	165	22	whether	whether	SCONJ
inlawrev-3158	165	23	an	an	DET
inlawrev-3158	165	24	out	out	NOUN
inlawrev-3158	165	25	-	-	PUNCT
inlawrev-3158	165	26	of	of	ADP
inlawrev-3158	165	27	-	-	PUNCT
inlawrev-3158	165	28	state	state	NOUN
inlawrev-3158	165	29	taxpayer	taxpayer	NOUN
inlawrev-3158	165	30	's	's	PART
inlawrev-3158	165	31	sale	sale	NOUN
inlawrev-3158	165	32	of	of	ADP
inlawrev-3158	165	33	federal	federal	ADJ
inlawrev-3158	165	34	tax	tax	NOUN
inlawrev-3158	165	35	benefits	benefit	NOUN
inlawrev-3158	165	36	relating	relate	VERB
inlawrev-3158	165	37	to	to	ADP
inlawrev-3158	165	38	an	an	DET
inlawrev-3158	165	39	indiana	indiana	PROPN
inlawrev-3158	165	40	facility	facility	NOUN
inlawrev-3158	165	41	were	be	AUX
inlawrev-3158	165	42	subject	subject	ADJ
inlawrev-3158	165	43	to	to	ADP
inlawrev-3158	165	44	indiana	indiana	PROPN
inlawrev-3158	165	45	gross	gross	ADJ
inlawrev-3158	165	46	income	income	NOUN
inlawrev-3158	165	47	tax	tax	NOUN
inlawrev-3158	165	48	.	.	PUNCT
inlawrev-3158	166	1	affirming	affirm	VERB
inlawrev-3158	166	2	the	the	DET
inlawrev-3158	166	3	indiana	indiana	PROPN
inlawrev-3158	166	4	tax	tax	PROPN
inlawrev-3158	166	5	court	court	NOUN
inlawrev-3158	166	6	,	,	PUNCT
inlawrev-3158	166	7	a	a	DET
inlawrev-3158	166	8	divided	divide	VERB
inlawrev-3158	166	9	indiana	indiana	PROPN
inlawrev-3158	166	10	supreme	supreme	PROPN
inlawrev-3158	166	11	court	court	PROPN
inlawrev-3158	166	12	held	hold	VERB
inlawrev-3158	166	13	that	that	SCONJ
inlawrev-3158	166	14	indiana	indiana	PROPN
inlawrev-3158	166	15	gross	gross	ADJ
inlawrev-3158	166	16	income	income	NOUN
inlawrev-3158	166	17	tax	tax	NOUN
inlawrev-3158	166	18	did	do	AUX
inlawrev-3158	166	19	not	not	PART
inlawrev-3158	166	20	reach	reach	VERB
inlawrev-3158	166	21	the	the	DET
inlawrev-3158	166	22	sale	sale	NOUN
inlawrev-3158	166	23	.	.	PUNCT
inlawrev-3158	167	1	focusing	focus	VERB
inlawrev-3158	167	2	on	on	ADP
inlawrev-3158	167	3	the	the	DET
inlawrev-3158	167	4	relationship	relationship	NOUN
inlawrev-3158	167	5	between	between	ADP
inlawrev-3158	167	6	the	the	DET
inlawrev-3158	167	7	intangible	intangible	ADJ
inlawrev-3158	167	8	and	and	CCONJ
inlawrev-3158	167	9	the	the	DET
inlawrev-3158	167	10	"	"	PUNCT
inlawrev-3158	167	11	business	business	NOUN
inlawrev-3158	167	12	situs	situs	NOUN
inlawrev-3158	167	13	,	,	PUNCT
inlawrev-3158	167	14	"	"	PUNCT
inlawrev-3158	167	15	the	the	DET
inlawrev-3158	167	16	indiana	indiana	PROPN
inlawrev-3158	167	17	supreme	supreme	PROPN
inlawrev-3158	167	18	court	court	PROPN
inlawrev-3158	167	19	ruled	rule	VERB
inlawrev-3158	167	20	that	that	SCONJ
inlawrev-3158	167	21	the	the	DET
inlawrev-3158	167	22	sale	sale	NOUN
inlawrev-3158	167	23	of	of	ADP
inlawrev-3158	167	24	the	the	DET
inlawrev-3158	167	25	tax	tax	NOUN
inlawrev-3158	167	26	benefits	benefit	NOUN
inlawrev-3158	167	27	was	be	AUX
inlawrev-3158	167	28	not	not	PART
inlawrev-3158	167	29	"	"	PUNCT
inlawrev-3158	167	30	integrally	integrally	ADV
inlawrev-3158	167	31	related	relate	VERB
inlawrev-3158	167	32	"	"	PUNCT
inlawrev-3158	167	33	to	to	ADP
inlawrev-3158	167	34	the	the	DET
inlawrev-3158	167	35	indiana	indiana	PROPN
inlawrev-3158	167	36	situs	situs	PROPN
inlawrev-3158	167	37	.	.	PUNCT
inlawrev-3158	167	38	''	''	PUNCT
inlawrev-3158	168	1	^	^	PUNCT
inlawrev-3158	168	2	justices	justice	NOUN
inlawrev-3158	168	3	debruler	debruler	VERB
inlawrev-3158	168	4	and	and	CCONJ
inlawrev-3158	168	5	sullivan	sullivan	PROPN
inlawrev-3158	168	6	dissented	dissent	VERB
inlawrev-3158	168	7	in	in	ADP
inlawrev-3158	168	8	separate	separate	ADJ
inlawrev-3158	168	9	opinions	opinion	NOUN
inlawrev-3158	168	10	.	.	PUNCT
inlawrev-3158	169	1	both	both	DET
inlawrev-3158	169	2	chief	chief	ADJ
inlawrev-3158	169	3	justice	justice	NOUN
inlawrev-3158	169	4	shepard	shepard	NOUN
inlawrev-3158	169	5	's	's	PART
inlawrev-3158	169	6	majority	majority	NOUN
inlawrev-3158	169	7	opinion	opinion	NOUN
inlawrev-3158	169	8	and	and	CCONJ
inlawrev-3158	169	9	justice	justice	PROPN
inlawrev-3158	169	10	sullivan	sullivan	PROPN
inlawrev-3158	169	11	's	's	PART
inlawrev-3158	169	12	dissenting	dissent	VERB
inlawrev-3158	169	13	opinion	opinion	NOUN
inlawrev-3158	169	14	are	be	AUX
inlawrev-3158	169	15	thorough	thorough	ADJ
inlawrev-3158	169	16	and	and	CCONJ
inlawrev-3158	169	17	detailed	detailed	ADJ
inlawrev-3158	169	18	.	.	PUNCT
inlawrev-3158	170	1	if	if	SCONJ
inlawrev-3158	170	2	nothing	nothing	PRON
inlawrev-3158	170	3	else	else	ADV
inlawrev-3158	170	4	,	,	PUNCT
inlawrev-3158	170	5	bethlehem	bethlehem	PROPN
inlawrev-3158	170	6	steel	steel	NOUN
inlawrev-3158	170	7	shows	show	VERB
inlawrev-3158	170	8	that	that	SCONJ
inlawrev-3158	170	9	the	the	DET
inlawrev-3158	170	10	indiana	indiana	PROPN
inlawrev-3158	170	11	supreme	supreme	PROPN
inlawrev-3158	170	12	court	court	PROPN
inlawrev-3158	170	13	still	still	ADV
inlawrev-3158	170	14	has	have	VERB
inlawrev-3158	170	15	at	at	ADP
inlawrev-3158	170	16	least	least	ADJ
inlawrev-3158	170	17	some	some	PRON
inlawrev-3158	170	18	interest	interest	NOUN
inlawrev-3158	170	19	in	in	ADP
inlawrev-3158	170	20	indiana	indiana	PROPN
inlawrev-3158	170	21	tax	tax	PROPN
inlawrev-3158	170	22	issues	issue	NOUN
inlawrev-3158	170	23	that	that	PRON
inlawrev-3158	170	24	come	come	VERB
inlawrev-3158	170	25	to	to	ADP
inlawrev-3158	170	26	the	the	DET
inlawrev-3158	170	27	indiana	indiana	PROPN
inlawrev-3158	170	28	supreme	supreme	PROPN
inlawrev-3158	170	29	court	court	PROPN
inlawrev-3158	170	30	as	as	ADP
inlawrev-3158	170	31	a	a	DET
inlawrev-3158	170	32	matter	matter	NOUN
inlawrev-3158	170	33	of	of	ADP
inlawrev-3158	170	34	discretion	discretion	NOUN
inlawrev-3158	170	35	and	and	CCONJ
inlawrev-3158	170	36	not	not	PART
inlawrev-3158	170	37	as	as	ADP
inlawrev-3158	170	38	a	a	DET
inlawrev-3158	170	39	matter	matter	NOUN
inlawrev-3158	170	40	of	of	ADP
inlawrev-3158	170	41	right	right	NOUN
inlawrev-3158	170	42	.	.	PUNCT
inlawrev-3158	170	43	'	'	PUNCT
inlawrev-3158	171	1	*	*	PUNCT
inlawrev-3158	171	2	'	'	NUM
inlawrev-3158	171	3	*	*	PUNCT
inlawrev-3158	171	4	iv	iv	X
inlawrev-3158	171	5	.	.	PUNCT
inlawrev-3158	171	6	real	real	ADJ
inlawrev-3158	171	7	property	property	NOUN
inlawrev-3158	171	8	taxes	taxis	NOUN
inlawrev-3158	171	9	as	as	SCONJ
inlawrev-3158	171	10	is	be	AUX
inlawrev-3158	171	11	typical	typical	ADJ
inlawrev-3158	171	12	of	of	ADP
inlawrev-3158	171	13	most	most	ADJ
inlawrev-3158	171	14	survey	survey	NOUN
inlawrev-3158	171	15	periods	period	NOUN
inlawrev-3158	171	16	,	,	PUNCT
inlawrev-3158	171	17	the	the	DET
inlawrev-3158	171	18	indiana	indiana	PROPN
inlawrev-3158	171	19	tax	tax	PROPN
inlawrev-3158	171	20	court	court	NOUN
inlawrev-3158	171	21	heard	hear	VERB
inlawrev-3158	171	22	several	several	ADJ
inlawrev-3158	171	23	real	real	ADJ
inlawrev-3158	171	24	property	property	NOUN
inlawrev-3158	171	25	tax	tax	NOUN
inlawrev-3158	171	26	cases	case	NOUN
inlawrev-3158	171	27	.	.	PUNCT
inlawrev-3158	172	1	the	the	DET
inlawrev-3158	172	2	most	most	ADV
inlawrev-3158	172	3	noteworthy	noteworthy	ADJ
inlawrev-3158	172	4	are	be	AUX
inlawrev-3158	172	5	highlighted	highlight	VERB
inlawrev-3158	172	6	below	below	ADV
inlawrev-3158	172	7	.	.	PUNCT
inlawrev-3158	173	1	a.	a.	NOUN
inlawrev-3158	173	2	jurisdiction	jurisdiction	NOUN
inlawrev-3158	173	3	:	:	PUNCT
inlawrev-3158	173	4	failure	failure	NOUN
inlawrev-3158	173	5	to	to	ADP
inlawrev-3158	173	6	timely	timely	ADJ
inlawrev-3158	173	7	file	file	NOUN
inlawrev-3158	173	8	with	with	ADP
inlawrev-3158	173	9	all	all	DET
inlawrev-3158	173	10	necessary	necessary	ADJ
inlawrev-3158	173	11	entities	entity	NOUN
inlawrev-3158	173	12	to	to	PART
inlawrev-3158	173	13	appeal	appeal	VERB
inlawrev-3158	173	14	from	from	ADP
inlawrev-3158	173	15	a	a	DET
inlawrev-3158	173	16	final	final	ADJ
inlawrev-3158	173	17	determination	determination	NOUN
inlawrev-3158	173	18	of	of	ADP
inlawrev-3158	173	19	the	the	DET
inlawrev-3158	173	20	state	state	NOUN
inlawrev-3158	173	21	board	board	PROPN
inlawrev-3158	173	22	of	of	ADP
inlawrev-3158	173	23	tax	tax	NOUN
inlawrev-3158	173	24	commissioners	commissioner	NOUN
inlawrev-3158	173	25	,	,	PUNCT
inlawrev-3158	173	26	within	within	ADP
inlawrev-3158	173	27	forty	forty	NUM
inlawrev-3158	173	28	-	-	PUNCT
inlawrev-3158	173	29	five	five	NUM
inlawrev-3158	173	30	days	day	NOUN
inlawrev-3158	173	31	,	,	PUNCT
inlawrev-3158	173	32	the	the	DET
inlawrev-3158	173	33	taxpayer	taxpayer	NOUN
inlawrev-3158	173	34	must	must	AUX
inlawrev-3158	173	35	:	:	PUNCT
inlawrev-3158	173	36	(	(	PUNCT
inlawrev-3158	173	37	1	1	X
inlawrev-3158	173	38	)	)	PUNCT
inlawrev-3158	173	39	file	file	VERB
inlawrev-3158	173	40	a	a	DET
inlawrev-3158	173	41	written	write	VERB
inlawrev-3158	173	42	notice	notice	NOUN
inlawrev-3158	173	43	with	with	ADP
inlawrev-3158	173	44	the	the	DET
inlawrev-3158	173	45	state	state	NOUN
inlawrev-3158	173	46	board	board	NOUN
inlawrev-3158	173	47	of	of	ADP
inlawrev-3158	173	48	the	the	DET
inlawrev-3158	173	49	taxpayer	taxpayer	NOUN
inlawrev-3158	173	50	's	's	PART
inlawrev-3158	173	51	intent	intent	NOUN
inlawrev-3158	173	52	to	to	PART
inlawrev-3158	173	53	appeal	appeal	VERB
inlawrev-3158	173	54	;	;	PUNCT
inlawrev-3158	173	55	(	(	PUNCT
inlawrev-3158	173	56	2	2	X
inlawrev-3158	173	57	)	)	PUNCT
inlawrev-3158	173	58	file	file	VERB
inlawrev-3158	173	59	a	a	DET
inlawrev-3158	173	60	complaint	complaint	NOUN
inlawrev-3158	173	61	in	in	ADP
inlawrev-3158	173	62	the	the	DET
inlawrev-3158	173	63	indiana	indiana	PROPN
inlawrev-3158	173	64	tax	tax	NOUN
inlawrev-3158	173	65	court	court	NOUN
inlawrev-3158	173	66	;	;	PUNCT
inlawrev-3158	173	67	and	and	CCONJ
inlawrev-3158	173	68	(	(	PUNCT
inlawrev-3158	173	69	3	3	X
inlawrev-3158	173	70	)	)	PUNCT
inlawrev-3158	173	71	serve	serve	VERB
inlawrev-3158	173	72	the	the	DET
inlawrev-3158	173	73	indiana	indiana	PROPN
inlawrev-3158	173	74	attorney	attorney	PROPN
inlawrev-3158	173	75	general	general	NOUN
inlawrev-3158	173	76	and	and	CCONJ
inlawrev-3158	173	77	the	the	DET
inlawrev-3158	173	78	county	county	NOUN
inlawrev-3158	173	79	assessor	assessor	NOUN
inlawrev-3158	173	80	with	with	ADP
inlawrev-3158	173	81	a	a	DET
inlawrev-3158	173	82	copy	copy	NOUN
inlawrev-3158	173	83	of	of	ADP
inlawrev-3158	173	84	the	the	DET
inlawrev-3158	173	85	complaint	complaint	NOUN
inlawrev-3158	173	86	.	.	PUNCT
inlawrev-3158	174	1	'*^	'*^	PROPN
inlawrev-3158	174	2	in	in	ADP
inlawrev-3158	174	3	indiana	indiana	PROPN
inlawrev-3158	174	4	model	model	PROPN
inlawrev-3158	174	5	co.	co.	PROPN
inlawrev-3158	175	1	v.	v.	ADP
inlawrev-3158	175	2	state	state	PROPN
inlawrev-3158	175	3	board	board	PROPN
inlawrev-3158	175	4	oftax	oftax	NOUN
inlawrev-3158	175	5	commissioners,'^^	commissioners,'^^	PRON
inlawrev-3158	175	6	the	the	DET
inlawrev-3158	175	7	taxpayer	taxpayer	NOUN
inlawrev-3158	175	8	38	38	NUM
inlawrev-3158	175	9	.	.	PUNCT
inlawrev-3158	176	1	i	i	PRON
inlawrev-3158	176	2	d.	d.	PROPN
inlawrev-3158	176	3	at	at	ADP
inlawrev-3158	176	4	1297	1297	NUM
inlawrev-3158	176	5	-	-	SYM
inlawrev-3158	176	6	98	98	NUM
inlawrev-3158	176	7	.	.	PUNCT
inlawrev-3158	176	8	39	39	NUM
inlawrev-3158	176	9	.	.	PUNCT
inlawrev-3158	177	1	i	i	PRON
inlawrev-3158	177	2	d.	d.	PROPN
inlawrev-3158	177	3	at	at	ADP
inlawrev-3158	177	4	1298	1298	NUM
inlawrev-3158	177	5	-	-	SYM
inlawrev-3158	177	6	99	99	NUM
inlawrev-3158	177	7	;	;	PUNCT
inlawrev-3158	177	8	see	see	VERB
inlawrev-3158	177	9	ind	ind	NOUN
inlawrev-3158	177	10	.	.	PUNCT
inlawrev-3158	178	1	code	code	PROPN
inlawrev-3158	178	2	§	§	PROPN
inlawrev-3158	178	3	6	6	NUM
inlawrev-3158	178	4	-	-	SYM
inlawrev-3158	178	5	8	8	NUM
inlawrev-3158	178	6	.	.	NOUN
inlawrev-3158	178	7	1	1	NUM
inlawrev-3158	178	8	-	-	SYM
inlawrev-3158	178	9	91(a)(1	91(a)(1	NUM
inlawrev-3158	178	10	)	)	PUNCT
inlawrev-3158	178	11	,	,	PUNCT
inlawrev-3158	178	12	-(2	-(2	PROPN
inlawrev-3158	178	13	)	)	PUNCT
inlawrev-3158	178	14	(	(	PUNCT
inlawrev-3158	178	15	supp	supp	PROPN
inlawrev-3158	178	16	.	.	PUNCT
inlawrev-3158	178	17	1994	1994	NUM
inlawrev-3158	178	18	)	)	PUNCT
inlawrev-3158	178	19	.	.	PUNCT
inlawrev-3158	179	1	40	40	NUM
inlawrev-3158	179	2	.	.	PUNCT
inlawrev-3158	179	3	uacc	uacc	PROPN
inlawrev-3158	179	4	midwest	midwest	PROPN
inlawrev-3158	179	5	,	,	PUNCT
inlawrev-3158	179	6	inc	inc	PROPN
inlawrev-3158	179	7	.	.	PROPN
inlawrev-3158	179	8	,	,	PUNCT
inlawrev-3158	179	9	629	629	NUM
inlawrev-3158	179	10	n.e.2d	n.e.2d	NOUN
inlawrev-3158	179	11	at	at	ADP
inlawrev-3158	179	12	1	1	NUM
inlawrev-3158	179	13	299	299	NUM
inlawrev-3158	179	14	.	.	PUNCT
inlawrev-3158	179	15	4	4	NUM
inlawrev-3158	179	16	1	1	NUM
inlawrev-3158	179	17	.	.	PUNCT
inlawrev-3158	180	1	ind	ind	NOUN
inlawrev-3158	180	2	.	.	PUNCT
inlawrev-3158	181	1	admin	admin	PROPN
inlawrev-3158	181	2	.	.	PUNCT
inlawrev-3158	182	1	code	code	PROPN
inlawrev-3158	182	2	tit	tit	PROPN
inlawrev-3158	182	3	.	.	PUNCT
inlawrev-3158	183	1	45	45	NUM
inlawrev-3158	183	2	,	,	PUNCT
inlawrev-3158	183	3	r.	r.	NOUN
inlawrev-3158	183	4	1	1	NUM
inlawrev-3158	183	5	5	5	NUM
inlawrev-3158	183	6	-	-	SYM
inlawrev-3158	183	7	9	9	NUM
inlawrev-3158	183	8	-	-	SYM
inlawrev-3158	183	9	2	2	NUM
inlawrev-3158	183	10	(	(	PUNCT
inlawrev-3158	183	11	1	1	NUM
inlawrev-3158	183	12	994	994	NUM
inlawrev-3158	183	13	)	)	PUNCT
inlawrev-3158	183	14	.	.	PUNCT
inlawrev-3158	184	1	42	42	NUM
inlawrev-3158	184	2	.	.	PUNCT
inlawrev-3158	185	1	639	639	NUM
inlawrev-3158	185	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	185	3	264	264	NUM
inlawrev-3158	185	4	(	(	PUNCT
inlawrev-3158	185	5	ind	ind	NOUN
inlawrev-3158	185	6	.	.	PUNCT
inlawrev-3158	185	7	1	1	NUM
inlawrev-3158	185	8	994	994	NUM
inlawrev-3158	185	9	)	)	PUNCT
inlawrev-3158	185	10	.	.	PUNCT
inlawrev-3158	186	1	43	43	NUM
inlawrev-3158	186	2	.	.	PUNCT
inlawrev-3158	187	1	/c/.	/c/.	PROPN
inlawrev-3158	188	1	at	at	ADP
inlawrev-3158	188	2	271	271	NUM
inlawrev-3158	188	3	-	-	SYM
inlawrev-3158	188	4	72	72	NUM
inlawrev-3158	188	5	.	.	PUNCT
inlawrev-3158	188	6	44	44	NUM
inlawrev-3158	188	7	.	.	PUNCT
inlawrev-3158	188	8	s'eelnd	s'eelnd	PROPN
inlawrev-3158	188	9	.	.	PUNCT
inlawrev-3158	189	1	app	app	PROPN
inlawrev-3158	189	2	.	.	PUNCT
inlawrev-3158	190	1	r.	r.	PROPN
inlawrev-3158	190	2	18	18	NUM
inlawrev-3158	190	3	.	.	PUNCT
inlawrev-3158	190	4	45	45	NUM
inlawrev-3158	190	5	.	.	PUNCT
inlawrev-3158	191	1	ind	ind	PROPN
inlawrev-3158	191	2	.	.	PUNCT
inlawrev-3158	192	1	code	code	PROPN
inlawrev-3158	192	2	§	§	PROPN
inlawrev-3158	192	3	6	6	NUM
inlawrev-3158	192	4	-	-	PUNCT
inlawrev-3158	192	5	l.l-15	l.l-15	NUM
inlawrev-3158	192	6	-	-	PUNCT
inlawrev-3158	192	7	5(c)(l)-(3	5(c)(l)-(3	NOUN
inlawrev-3158	192	8	)	)	PUNCT
inlawrev-3158	192	9	(	(	PUNCT
inlawrev-3158	192	10	supp	supp	PROPN
inlawrev-3158	192	11	.	.	PUNCT
inlawrev-3158	192	12	1994	1994	NUM
inlawrev-3158	192	13	)	)	PUNCT
inlawrev-3158	192	14	.	.	PUNCT
inlawrev-3158	193	1	46	46	NUM
inlawrev-3158	193	2	.	.	PUNCT
inlawrev-3158	194	1	639	639	NUM
inlawrev-3158	194	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	194	3	695	695	NUM
inlawrev-3158	194	4	(	(	PUNCT
inlawrev-3158	194	5	ind	ind	NOUN
inlawrev-3158	194	6	.	.	PUNCT
inlawrev-3158	195	1	t.c	t.c	PROPN
inlawrev-3158	195	2	.	.	PROPN
inlawrev-3158	195	3	1994	1994	NUM
inlawrev-3158	195	4	)	)	PUNCT
inlawrev-3158	195	5	.	.	PUNCT
inlawrev-3158	196	1	1995	1995	NUM
inlawrev-3158	196	2	]	]	PUNCT
inlawrev-3158	196	3	taxation	taxation	NOUN
inlawrev-3158	196	4	1095	1095	NUM
inlawrev-3158	196	5	sent	send	VERB
inlawrev-3158	196	6	all	all	DET
inlawrev-3158	196	7	copies	copy	NOUN
inlawrev-3158	196	8	to	to	ADP
inlawrev-3158	196	9	the	the	DET
inlawrev-3158	196	10	the	the	DET
inlawrev-3158	196	11	indiana	indiana	PROPN
inlawrev-3158	196	12	tax	tax	PROPN
inlawrev-3158	196	13	court	court	NOUN
inlawrev-3158	196	14	clerk	clerk	NOUN
inlawrev-3158	196	15	to	to	PART
inlawrev-3158	196	16	be	be	AUX
inlawrev-3158	196	17	sent	send	VERB
inlawrev-3158	196	18	to	to	ADP
inlawrev-3158	196	19	the	the	DET
inlawrev-3158	196	20	above	above	ADJ
inlawrev-3158	196	21	entities	entity	NOUN
inlawrev-3158	196	22	.	.	PUNCT
inlawrev-3158	197	1	the	the	DET
inlawrev-3158	197	2	clerk	clerk	NOUN
inlawrev-3158	197	3	did	do	VERB
inlawrev-3158	197	4	so	so	ADV
inlawrev-3158	197	5	eight	eight	NUM
inlawrev-3158	197	6	days	day	NOUN
inlawrev-3158	197	7	later	later	ADV
inlawrev-3158	197	8	.	.	PUNCT
inlawrev-3158	198	1	the	the	DET
inlawrev-3158	198	2	tax	tax	NOUN
inlawrev-3158	198	3	court	court	NOUN
inlawrev-3158	198	4	did	do	AUX
inlawrev-3158	198	5	not	not	PART
inlawrev-3158	198	6	take	take	VERB
inlawrev-3158	198	7	issue	issue	NOUN
inlawrev-3158	198	8	with	with	ADP
inlawrev-3158	198	9	this	this	DET
inlawrev-3158	198	10	manner	manner	NOUN
inlawrev-3158	198	11	of	of	ADP
inlawrev-3158	198	12	filing	filing	NOUN
inlawrev-3158	198	13	and	and	CCONJ
inlawrev-3158	198	14	service	service	NOUN
inlawrev-3158	198	15	.	.	PUNCT
inlawrev-3158	199	1	"*^	"*^	NOUN
inlawrev-3158	199	2	unfortunately	unfortunately	ADV
inlawrev-3158	199	3	for	for	ADP
inlawrev-3158	199	4	the	the	DET
inlawrev-3158	199	5	taxpayer	taxpayer	NOUN
inlawrev-3158	199	6	,	,	PUNCT
inlawrev-3158	199	7	however	however	ADV
inlawrev-3158	199	8	,	,	PUNCT
inlawrev-3158	199	9	the	the	DET
inlawrev-3158	199	10	clerk	clerk	NOUN
inlawrev-3158	199	11	's	's	PART
inlawrev-3158	199	12	mailing	mailing	NOUN
inlawrev-3158	199	13	occurred	occur	VERB
inlawrev-3158	199	14	after	after	ADP
inlawrev-3158	199	15	the	the	DET
inlawrev-3158	199	16	mandatory	mandatory	ADJ
inlawrev-3158	199	17	time	time	NOUN
inlawrev-3158	199	18	limits	limit	NOUN
inlawrev-3158	199	19	.	.	PUNCT
inlawrev-3158	200	1	as	as	ADP
inlawrev-3158	200	2	a	a	DET
inlawrev-3158	200	3	result	result	NOUN
inlawrev-3158	200	4	,	,	PUNCT
inlawrev-3158	200	5	the	the	DET
inlawrev-3158	200	6	tax	tax	NOUN
inlawrev-3158	200	7	court	court	NOUN
inlawrev-3158	200	8	lacked	lack	VERB
inlawrev-3158	200	9	jurisdiction	jurisdiction	NOUN
inlawrev-3158	200	10	,	,	PUNCT
inlawrev-3158	200	11	and	and	CCONJ
inlawrev-3158	200	12	the	the	DET
inlawrev-3158	200	13	appeal	appeal	NOUN
inlawrev-3158	200	14	was	be	AUX
inlawrev-3158	200	15	dismissed	dismiss	VERB
inlawrev-3158	200	16	.	.	PUNCT
inlawrev-3158	201	1	the	the	DET
inlawrev-3158	201	2	decision	decision	NOUN
inlawrev-3158	201	3	serves	serve	VERB
inlawrev-3158	201	4	as	as	ADP
inlawrev-3158	201	5	a	a	DET
inlawrev-3158	201	6	painfiil	painfiil	ADJ
inlawrev-3158	201	7	reminder	reminder	NOUN
inlawrev-3158	201	8	that	that	SCONJ
inlawrev-3158	201	9	the	the	DET
inlawrev-3158	201	10	tax	tax	NOUN
inlawrev-3158	201	11	court	court	NOUN
inlawrev-3158	201	12	's	's	PART
inlawrev-3158	201	13	jurisdictional	jurisdictional	ADJ
inlawrev-3158	201	14	statutes	statute	NOUN
inlawrev-3158	201	15	must	must	AUX
inlawrev-3158	201	16	be	be	AUX
inlawrev-3158	201	17	scrupulously	scrupulously	ADV
inlawrev-3158	201	18	followed	follow	VERB
inlawrev-3158	201	19	.	.	PUNCT
inlawrev-3158	202	1	"*^	"*^	PROPN
inlawrev-3158	202	2	b.	b.	NOUN
inlawrev-3158	202	3	inability	inability	NOUN
inlawrev-3158	202	4	to	to	PART
inlawrev-3158	202	5	increase	increase	VERB
inlawrev-3158	202	6	assessment	assessment	NOUN
inlawrev-3158	202	7	without	without	ADP
inlawrev-3158	202	8	proper	proper	ADJ
inlawrev-3158	202	9	notice	notice	NOUN
inlawrev-3158	202	10	in	in	ADP
inlawrev-3158	202	11	mills	mill	NOUN
inlawrev-3158	202	12	v.	v.	ADP
inlawrev-3158	202	13	state	state	PROPN
inlawrev-3158	202	14	board	board	NOUN
inlawrev-3158	202	15	oftax	oftax	NOUN
inlawrev-3158	202	16	commissioners	commissioner	NOUN
inlawrev-3158	202	17	,	,	PUNCT
inlawrev-3158	202	18	"	"	PUNCT
inlawrev-3158	202	19	^^	^^	CCONJ
inlawrev-3158	202	20	the	the	DET
inlawrev-3158	202	21	county	county	NOUN
inlawrev-3158	202	22	board	board	NOUN
inlawrev-3158	202	23	of	of	ADP
inlawrev-3158	202	24	review	review	NOUN
inlawrev-3158	202	25	issued	issue	VERB
inlawrev-3158	202	26	a	a	DET
inlawrev-3158	202	27	final	final	ADJ
inlawrev-3158	202	28	determination	determination	NOUN
inlawrev-3158	202	29	,	,	PUNCT
inlawrev-3158	202	30	and	and	CCONJ
inlawrev-3158	202	31	later	later	ADV
inlawrev-3158	202	32	issued	issue	VERB
inlawrev-3158	202	33	a	a	DET
inlawrev-3158	202	34	subsequent	subsequent	ADJ
inlawrev-3158	202	35	determination	determination	NOUN
inlawrev-3158	202	36	increasing	increase	VERB
inlawrev-3158	202	37	the	the	DET
inlawrev-3158	202	38	assessment	assessment	NOUN
inlawrev-3158	202	39	without	without	ADP
inlawrev-3158	202	40	notice	notice	NOUN
inlawrev-3158	202	41	.	.	PUNCT
inlawrev-3158	203	1	the	the	DET
inlawrev-3158	203	2	tax	tax	NOUN
inlawrev-3158	203	3	court	court	NOUN
inlawrev-3158	203	4	,	,	PUNCT
inlawrev-3158	203	5	applying	apply	VERB
inlawrev-3158	203	6	indiana	indiana	PROPN
inlawrev-3158	203	7	code	code	PROPN
inlawrev-3158	203	8	section	section	NOUN
inlawrev-3158	203	9	6	6	NUM
inlawrev-3158	203	10	-	-	SYM
inlawrev-3158	203	11	1.1	1.1	NUM
inlawrev-3158	203	12	-	-	PUNCT
inlawrev-3158	203	13	13	13	NUM
inlawrev-3158	203	14	-	-	SYM
inlawrev-3158	203	15	1	1	NUM
inlawrev-3158	203	16	,	,	PUNCT
inlawrev-3158	203	17	held	hold	VERB
inlawrev-3158	203	18	that	that	SCONJ
inlawrev-3158	203	19	the	the	DET
inlawrev-3158	203	20	subsequent	subsequent	ADJ
inlawrev-3158	203	21	increase	increase	NOUN
inlawrev-3158	203	22	was	be	AUX
inlawrev-3158	203	23	invalid	invalid	ADJ
inlawrev-3158	203	24	for	for	ADP
inlawrev-3158	203	25	lack	lack	NOUN
inlawrev-3158	203	26	of	of	ADP
inlawrev-3158	203	27	notice.^*^	notice.^*^	NOUN
inlawrev-3158	203	28	c.	c.	PROPN
inlawrev-3158	203	29	economic	economic	ADJ
inlawrev-3158	203	30	obsolescence	obsolescence	NOUN
inlawrev-3158	203	31	in	in	ADP
inlawrev-3158	203	32	simmons	simmon	NOUN
inlawrev-3158	203	33	v.	v.	ADP
inlawrev-3158	203	34	state	state	PROPN
inlawrev-3158	203	35	board	board	PROPN
inlawrev-3158	203	36	oftax	oftax	PROPN
inlawrev-3158	203	37	commissioners,^^	commissioners,^^	PROPN
inlawrev-3158	203	38	a	a	DET
inlawrev-3158	203	39	pro	pro	X
inlawrev-3158	203	40	se	se	PROPN
inlawrev-3158	203	41	taxpayer	taxpayer	PROPN
inlawrev-3158	203	42	appealed	appeal	VERB
inlawrev-3158	203	43	the	the	DET
inlawrev-3158	203	44	state	state	NOUN
inlawrev-3158	203	45	board	board	NOUN
inlawrev-3158	203	46	's	's	PART
inlawrev-3158	203	47	assessment	assessment	NOUN
inlawrev-3158	203	48	of	of	ADP
inlawrev-3158	203	49	an	an	DET
inlawrev-3158	203	50	apartment	apartment	NOUN
inlawrev-3158	203	51	building	building	NOUN
inlawrev-3158	203	52	in	in	ADP
inlawrev-3158	203	53	indianapolis	indianapolis	PROPN
inlawrev-3158	203	54	,	,	PUNCT
inlawrev-3158	203	55	arguing	argue	VERB
inlawrev-3158	203	56	that	that	SCONJ
inlawrev-3158	203	57	the	the	DET
inlawrev-3158	203	58	state	state	NOUN
inlawrev-3158	203	59	board	board	NOUN
inlawrev-3158	203	60	should	should	AUX
inlawrev-3158	203	61	have	have	AUX
inlawrev-3158	203	62	made	make	VERB
inlawrev-3158	203	63	an	an	DET
inlawrev-3158	203	64	adjustment	adjustment	NOUN
inlawrev-3158	203	65	for	for	ADP
inlawrev-3158	203	66	economic	economic	ADJ
inlawrev-3158	203	67	obsolescence	obsolescence	NOUN
inlawrev-3158	203	68	.	.	PUNCT
inlawrev-3158	203	69	"	"	PUNCT
inlawrev-3158	204	1	the	the	DET
inlawrev-3158	204	2	tax	tax	NOUN
inlawrev-3158	204	3	court	court	NOUN
inlawrev-3158	204	4	reversed	reverse	VERB
inlawrev-3158	204	5	and	and	CCONJ
inlawrev-3158	204	6	remanded	remand	VERB
inlawrev-3158	204	7	,	,	PUNCT
inlawrev-3158	204	8	holding	hold	VERB
inlawrev-3158	204	9	that	that	SCONJ
inlawrev-3158	204	10	the	the	DET
inlawrev-3158	204	11	plight	plight	NOUN
inlawrev-3158	204	12	of	of	ADP
inlawrev-3158	204	13	the	the	DET
inlawrev-3158	204	14	surrounding	surround	VERB
inlawrev-3158	204	15	neighborhood	neighborhood	NOUN
inlawrev-3158	204	16	should	should	AUX
inlawrev-3158	204	17	have	have	AUX
inlawrev-3158	204	18	been	be	AUX
inlawrev-3158	204	19	considered	consider	VERB
inlawrev-3158	204	20	in	in	ADP
inlawrev-3158	204	21	determining	determine	VERB
inlawrev-3158	204	22	economic	economic	ADJ
inlawrev-3158	204	23	obsolescence	obsolescence	NOUN
inlawrev-3158	204	24	.	.	PUNCT
inlawrev-3158	205	1	indeed	indeed	ADV
inlawrev-3158	205	2	,	,	PUNCT
inlawrev-3158	205	3	one	one	NUM
inlawrev-3158	205	4	ofthe	ofthe	NOUN
inlawrev-3158	205	5	board	board	NOUN
inlawrev-3158	205	6	's	's	PART
inlawrev-3158	205	7	regulations	regulation	NOUN
inlawrev-3158	205	8	listed	list	VERB
inlawrev-3158	205	9	the	the	DET
inlawrev-3158	205	10	following	follow	VERB
inlawrev-3158	205	11	items	item	NOUN
inlawrev-3158	205	12	as	as	SCONJ
inlawrev-3158	205	13	causes	cause	VERB
inlawrev-3158	205	14	ofeconomic	ofeconomic	ADJ
inlawrev-3158	205	15	obsolescence	obsolescence	NOUN
inlawrev-3158	205	16	:	:	PUNCT
inlawrev-3158	205	17	(	(	PUNCT
inlawrev-3158	205	18	1	1	X
inlawrev-3158	205	19	)	)	PUNCT
inlawrev-3158	205	20	"	"	PUNCT
inlawrev-3158	206	1	[	[	X
inlawrev-3158	206	2	l]ocation	l]ocation	NOUN
inlawrev-3158	206	3	of	of	ADP
inlawrev-3158	206	4	structure	structure	NOUN
inlawrev-3158	206	5	[	[	X
inlawrev-3158	206	6	inappropriate	inappropriate	X
inlawrev-3158	206	7	]	]	PUNCT
inlawrev-3158	206	8	for	for	ADP
inlawrev-3158	206	9	its	its	PRON
inlawrev-3158	206	10	neighborhood	neighborhood	NOUN
inlawrev-3158	206	11	,	,	PUNCT
inlawrev-3158	206	12	"	"	PUNCT
inlawrev-3158	206	13	and	and	CCONJ
inlawrev-3158	206	14	(	(	PUNCT
inlawrev-3158	206	15	2	2	NUM
inlawrev-3158	206	16	)	)	PUNCT
inlawrev-3158	206	17	"	"	PUNCT
inlawrev-3158	206	18	[	[	X
inlawrev-3158	206	19	a	a	X
inlawrev-3158	206	20	]	]	X
inlawrev-3158	206	21	neighborhood	neighborhood	NOUN
inlawrev-3158	206	22	that	that	PRON
inlawrev-3158	206	23	is	be	AUX
inlawrev-3158	206	24	in	in	ADP
inlawrev-3158	206	25	transition	transition	NOUN
inlawrev-3158	206	26	of	of	ADP
inlawrev-3158	206	27	use	use	NOUN
inlawrev-3158	206	28	.	.	PUNCT
inlawrev-3158	207	1	"	"	PUNCT
inlawrev-3158	207	2	"	"	PUNCT
inlawrev-3158	207	3	as	as	ADP
inlawrev-3158	207	4	a	a	DET
inlawrev-3158	207	5	result	result	NOUN
inlawrev-3158	207	6	,	,	PUNCT
inlawrev-3158	207	7	the	the	DET
inlawrev-3158	207	8	court	court	NOUN
inlawrev-3158	207	9	concluded	conclude	VERB
inlawrev-3158	207	10	that	that	SCONJ
inlawrev-3158	207	11	"	"	PUNCT
inlawrev-3158	207	12	[	[	X
inlawrev-3158	207	13	b]ecause	b]ecause	ADP
inlawrev-3158	207	14	a	a	DET
inlawrev-3158	207	15	commercial	commercial	ADJ
inlawrev-3158	207	16	improvement	improvement	NOUN
inlawrev-3158	207	17	's	's	PART
inlawrev-3158	207	18	neighborhood	neighborhood	NOUN
inlawrev-3158	207	19	can	can	AUX
inlawrev-3158	207	20	cause	cause	VERB
inlawrev-3158	207	21	economic	economic	ADJ
inlawrev-3158	207	22	loss	loss	NOUN
inlawrev-3158	207	23	(	(	PUNCT
inlawrev-3158	207	24	i.e.	i.e.	X
inlawrev-3158	207	25	economic	economic	ADJ
inlawrev-3158	207	26	obsolescence	obsolescence	NOUN
inlawrev-3158	207	27	)	)	PUNCT
inlawrev-3158	207	28	,	,	PUNCT
inlawrev-3158	207	29	it	it	PRON
inlawrev-3158	207	30	is	be	AUX
inlawrev-3158	207	31	simply	simply	ADV
inlawrev-3158	207	32	contrary	contrary	ADJ
inlawrev-3158	207	33	to	to	ADP
inlawrev-3158	207	34	its	its	PRON
inlawrev-3158	207	35	own	own	ADJ
inlawrev-3158	207	36	regulations	regulation	NOUN
inlawrev-3158	207	37	for	for	ADP
inlawrev-3158	207	38	the	the	DET
inlawrev-3158	207	39	state	state	NOUN
inlawrev-3158	207	40	board	board	NOUN
inlawrev-3158	207	41	to	to	PART
inlawrev-3158	207	42	assert	assert	VERB
inlawrev-3158	207	43	that	that	SCONJ
inlawrev-3158	207	44	a	a	DET
inlawrev-3158	207	45	neighborhood	neighborhood	NOUN
inlawrev-3158	207	46	may	may	AUX
inlawrev-3158	207	47	not	not	PART
inlawrev-3158	207	48	affect	affect	VERB
inlawrev-3158	207	49	a	a	DET
inlawrev-3158	207	50	commercial	commercial	ADJ
inlawrev-3158	207	51	building	building	NOUN
inlawrev-3158	207	52	's	's	PART
inlawrev-3158	207	53	depreciation	depreciation	NOUN
inlawrev-3158	207	54	.	.	PUNCT
inlawrev-3158	208	1	"^"^	"^"^	PROPN
inlawrev-3158	209	1	v.	v.	ADP
inlawrev-3158	209	2	personal	personal	ADJ
inlawrev-3158	209	3	property	property	NOUN
inlawrev-3158	209	4	tax	tax	NOUN
inlawrev-3158	209	5	a.	a.	NOUN
inlawrev-3158	209	6	penalties	penalty	NOUN
inlawrev-3158	209	7	for	for	ADP
inlawrev-3158	209	8	taxpayers	taxpayer	NOUN
inlawrev-3158	209	9	who	who	PRON
inlawrev-3158	209	10	undervalue	undervalue	VERB
inlawrev-3158	209	11	their	their	PRON
inlawrev-3158	209	12	personal	personal	ADJ
inlawrev-3158	209	13	property	property	NOUN
inlawrev-3158	209	14	on	on	ADP
inlawrev-3158	209	15	their	their	PRON
inlawrev-3158	209	16	tax	tax	NOUN
inlawrev-3158	209	17	returns	return	NOUN
inlawrev-3158	209	18	by	by	ADP
inlawrev-3158	209	19	more	more	ADJ
inlawrev-3158	209	20	than	than	ADP
inlawrev-3158	209	21	5	5	NUM
inlawrev-3158	209	22	%	%	NOUN
inlawrev-3158	209	23	,	,	PUNCT
inlawrev-3158	209	24	indiana	indiana	PROPN
inlawrev-3158	209	25	code	code	PROPN
inlawrev-3158	209	26	section	section	PROPN
inlawrev-3158	209	27	6	6	NUM
inlawrev-3158	209	28	-	-	PUNCT
inlawrev-3158	209	29	l.l-37	l.l-37	NOUN
inlawrev-3158	209	30	-	-	PUNCT
inlawrev-3158	209	31	7(e	7(e	NUM
inlawrev-3158	209	32	)	)	PUNCT
inlawrev-3158	209	33	prescribes	prescribe	VERB
inlawrev-3158	209	34	a	a	DET
inlawrev-3158	209	35	20	20	NUM
inlawrev-3158	209	36	%	%	NOUN
inlawrev-3158	209	37	penalty	penalty	NOUN
inlawrev-3158	209	38	of	of	ADP
inlawrev-3158	209	39	the	the	DET
inlawrev-3158	209	40	additional	additional	ADJ
inlawrev-3158	209	41	taxes	taxis	NOUN
inlawrev-3158	209	42	finally	finally	ADV
inlawrev-3158	209	43	determined	determine	VERB
inlawrev-3158	209	44	.	.	PUNCT
inlawrev-3158	210	1	in	in	ADP
inlawrev-3158	210	2	dav	dav	PROPN
inlawrev-3158	210	3	-	-	PUNCT
inlawrev-3158	210	4	con	con	PROPN
inlawrev-3158	210	5	,	,	PUNCT
inlawrev-3158	210	6	inc	inc	PROPN
inlawrev-3158	210	7	.	.	PROPN
inlawrev-3158	211	1	v.	v.	ADP
inlawrev-3158	211	2	state	state	PROPN
inlawrev-3158	211	3	board	board	PROPN
inlawrev-3158	211	4	oftax	oftax	PROPN
inlawrev-3158	211	5	commissioners,^^	commissioners,^^	PROPN
inlawrev-3158	211	6	the	the	DET
inlawrev-3158	211	7	tax	tax	NOUN
inlawrev-3158	211	8	court	court	NOUN
inlawrev-3158	211	9	affirmed	affirm	VERB
inlawrev-3158	211	10	the	the	DET
inlawrev-3158	211	11	imposition	imposition	NOUN
inlawrev-3158	211	12	of	of	ADP
inlawrev-3158	211	13	this	this	DET
inlawrev-3158	211	14	20	20	NUM
inlawrev-3158	211	15	%	%	NOUN
inlawrev-3158	211	16	penalty	penalty	NOUN
inlawrev-3158	211	17	if	if	SCONJ
inlawrev-3158	211	18	the	the	DET
inlawrev-3158	211	19	undervaluation	undervaluation	NOUN
inlawrev-3158	211	20	exceeded	exceed	VERB
inlawrev-3158	211	21	5	5	NUM
inlawrev-3158	211	22	%	%	NOUN
inlawrev-3158	211	23	as	as	ADP
inlawrev-3158	211	24	47	47	NUM
inlawrev-3158	211	25	.	.	PUNCT
inlawrev-3158	212	1	i	i	PRON
inlawrev-3158	212	2	d.	d.	PROPN
inlawrev-3158	212	3	at	at	ADP
inlawrev-3158	212	4	698	698	NUM
inlawrev-3158	212	5	n.4	n.4	SYM
inlawrev-3158	212	6	(	(	PUNCT
inlawrev-3158	212	7	"	"	PUNCT
inlawrev-3158	212	8	the	the	DET
inlawrev-3158	212	9	court	court	NOUN
inlawrev-3158	212	10	is	be	AUX
inlawrev-3158	212	11	not	not	PART
inlawrev-3158	212	12	so	so	ADV
inlawrev-3158	212	13	much	much	ADV
inlawrev-3158	212	14	concerned	concerned	ADJ
inlawrev-3158	212	15	with	with	ADP
inlawrev-3158	212	16	who	who	PRON
inlawrev-3158	212	17	mails	mail	VERB
inlawrev-3158	212	18	the	the	DET
inlawrev-3158	212	19	documents	document	NOUN
inlawrev-3158	212	20	,	,	PUNCT
inlawrev-3158	212	21	but	but	CCONJ
inlawrev-3158	212	22	rather	rather	ADV
inlawrev-3158	212	23	that	that	SCONJ
inlawrev-3158	212	24	the	the	DET
inlawrev-3158	212	25	documents	document	NOUN
inlawrev-3158	212	26	are	be	AUX
inlawrev-3158	212	27	mailed	mail	VERB
inlawrev-3158	212	28	within	within	ADP
inlawrev-3158	212	29	the	the	DET
inlawrev-3158	212	30	prescribed	prescribe	VERB
inlawrev-3158	212	31	time	time	NOUN
inlawrev-3158	212	32	period	period	NOUN
inlawrev-3158	212	33	"	"	PUNCT
inlawrev-3158	212	34	)	)	PUNCT
inlawrev-3158	212	35	.	.	PUNCT
inlawrev-3158	213	1	48	48	NUM
inlawrev-3158	213	2	.	.	PUNCT
inlawrev-3158	214	1	see	see	AUX
inlawrev-3158	214	2	also	also	ADV
inlawrev-3158	214	3	coachmen	coachmen	VERB
inlawrev-3158	214	4	vans	van	NOUN
inlawrev-3158	214	5	v.	v.	ADP
inlawrev-3158	214	6	state	state	PROPN
inlawrev-3158	214	7	bd	bd	PROPN
inlawrev-3158	214	8	.	.	PROPN
inlawrev-3158	214	9	oftax	oftax	PROPN
inlawrev-3158	214	10	comm'rs	comm'rs	PROPN
inlawrev-3158	214	11	.	.	PUNCT
inlawrev-3158	214	12	,	,	PUNCT
inlawrev-3158	214	13	639	639	NUM
inlawrev-3158	214	14	n.e.2d	n.e.2d	NOUN
inlawrev-3158	214	15	1066	1066	NUM
inlawrev-3158	214	16	(	(	PUNCT
inlawrev-3158	214	17	ind	ind	NOUN
inlawrev-3158	214	18	.	.	PUNCT
inlawrev-3158	215	1	t.c	t.c	PROPN
inlawrev-3158	215	2	.	.	PROPN
inlawrev-3158	215	3	1994	1994	NUM
inlawrev-3158	215	4	)	)	PUNCT
inlawrev-3158	215	5	(	(	PUNCT
inlawrev-3158	215	6	appeal	appeal	NOUN
inlawrev-3158	215	7	dismissed	dismiss	VERB
inlawrev-3158	215	8	for	for	ADP
inlawrev-3158	215	9	failure	failure	NOUN
inlawrev-3158	215	10	to	to	PART
inlawrev-3158	215	11	serve	serve	VERB
inlawrev-3158	215	12	county	county	NOUN
inlawrev-3158	215	13	assessor	assessor	NOUN
inlawrev-3158	215	14	as	as	SCONJ
inlawrev-3158	215	15	required	require	VERB
inlawrev-3158	215	16	by	by	ADP
inlawrev-3158	215	17	ind	ind	PROPN
inlawrev-3158	215	18	.	.	PUNCT
inlawrev-3158	216	1	code	code	PROPN
inlawrev-3158	216	2	§	§	PROPN
inlawrev-3158	216	3	6	6	NUM
inlawrev-3158	216	4	-	-	SYM
inlawrev-3158	216	5	1.1	1.1	NUM
inlawrev-3158	216	6	-	-	PUNCT
inlawrev-3158	216	7	15	15	NUM
inlawrev-3158	216	8	-	-	SYM
inlawrev-3158	216	9	5	5	NUM
inlawrev-3158	216	10	(	(	PUNCT
inlawrev-3158	216	11	supp	supp	PROPN
inlawrev-3158	216	12	.	.	PUNCT
inlawrev-3158	216	13	1994	1994	NUM
inlawrev-3158	216	14	)	)	PUNCT
inlawrev-3158	216	15	)	)	PUNCT
inlawrev-3158	216	16	.	.	PUNCT
inlawrev-3158	217	1	49	49	NUM
inlawrev-3158	217	2	.	.	PUNCT
inlawrev-3158	218	1	639	639	NUM
inlawrev-3158	218	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	218	3	698	698	NUM
inlawrev-3158	218	4	,	,	PUNCT
inlawrev-3158	218	5	700	700	NUM
inlawrev-3158	218	6	(	(	PUNCT
inlawrev-3158	218	7	ind	ind	NOUN
inlawrev-3158	218	8	.	.	PUNCT
inlawrev-3158	219	1	t.c	t.c	PROPN
inlawrev-3158	219	2	.	.	PROPN
inlawrev-3158	219	3	1994	1994	NUM
inlawrev-3158	219	4	)	)	PUNCT
inlawrev-3158	219	5	.	.	PUNCT
inlawrev-3158	220	1	50	50	NUM
inlawrev-3158	220	2	.	.	PUNCT
inlawrev-3158	221	1	i	i	PRON
inlawrev-3158	221	2	d	d	PROPN
inlawrev-3158	221	3	at	at	ADP
inlawrev-3158	221	4	703	703	NUM
inlawrev-3158	221	5	-	-	SYM
inlawrev-3158	221	6	04	04	NUM
inlawrev-3158	221	7	.	.	PUNCT
inlawrev-3158	222	1	51	51	NUM
inlawrev-3158	222	2	.	.	PUNCT
inlawrev-3158	223	1	642	642	NUM
inlawrev-3158	223	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	223	3	559	559	NUM
inlawrev-3158	223	4	(	(	PUNCT
inlawrev-3158	223	5	ind	ind	NOUN
inlawrev-3158	223	6	.	.	PUNCT
inlawrev-3158	224	1	t.c	t.c	PROPN
inlawrev-3158	224	2	.	.	PROPN
inlawrev-3158	224	3	1994	1994	NUM
inlawrev-3158	224	4	)	)	PUNCT
inlawrev-3158	224	5	.	.	PUNCT
inlawrev-3158	225	1	52	52	NUM
inlawrev-3158	225	2	.	.	PUNCT
inlawrev-3158	226	1	i	i	PRON
inlawrev-3158	226	2	d	d	PROPN
inlawrev-3158	226	3	at	at	ADP
inlawrev-3158	226	4	560	560	NUM
inlawrev-3158	226	5	.	.	PUNCT
inlawrev-3158	226	6	53	53	NUM
inlawrev-3158	226	7	.	.	PUNCT
inlawrev-3158	227	1	i	i	PRON
inlawrev-3158	227	2	d.	d.	PROPN
inlawrev-3158	227	3	at	at	ADP
inlawrev-3158	227	4	561	561	NUM
inlawrev-3158	227	5	;	;	PUNCT
inlawrev-3158	227	6	see	see	VERB
inlawrev-3158	227	7	ind	ind	NOUN
inlawrev-3158	227	8	.	.	PUNCT
inlawrev-3158	228	1	admin	admin	PROPN
inlawrev-3158	228	2	.	.	PUNCT
inlawrev-3158	228	3	code	code	PROPN
inlawrev-3158	228	4	tit	tit	PROPN
inlawrev-3158	228	5	.	.	PUNCT
inlawrev-3158	229	1	50	50	NUM
inlawrev-3158	229	2	,	,	PUNCT
inlawrev-3158	229	3	r.	r.	NOUN
inlawrev-3158	229	4	2.1	2.1	NUM
inlawrev-3158	229	5	-	-	SYM
inlawrev-3158	229	6	5	5	NUM
inlawrev-3158	229	7	-	-	SYM
inlawrev-3158	229	8	1	1	NUM
inlawrev-3158	229	9	(	(	PUNCT
inlawrev-3158	229	10	1992	1992	NUM
inlawrev-3158	229	11	)	)	PUNCT
inlawrev-3158	229	12	.	.	PUNCT
inlawrev-3158	230	1	54	54	NUM
inlawrev-3158	230	2	.	.	PUNCT
inlawrev-3158	230	3	simmons	simmon	NOUN
inlawrev-3158	230	4	,	,	PUNCT
inlawrev-3158	230	5	642	642	NUM
inlawrev-3158	230	6	n.e.2d	n.e.2d	NOUN
inlawrev-3158	230	7	at	at	ADP
inlawrev-3158	230	8	56	56	NUM
inlawrev-3158	230	9	1	1	NUM
inlawrev-3158	230	10	.	.	PUNCT
inlawrev-3158	231	1	55	55	NUM
inlawrev-3158	231	2	.	.	PUNCT
inlawrev-3158	232	1	644	644	NUM
inlawrev-3158	232	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	232	3	192	192	NUM
inlawrev-3158	232	4	(	(	PUNCT
inlawrev-3158	232	5	ind	ind	NOUN
inlawrev-3158	232	6	.	.	PUNCT
inlawrev-3158	233	1	t.c	t.c	PROPN
inlawrev-3158	233	2	.	.	PROPN
inlawrev-3158	233	3	1994	1994	NUM
inlawrev-3158	233	4	)	)	PUNCT
inlawrev-3158	233	5	.	.	PUNCT
inlawrev-3158	234	1	1096	1096	NUM
inlawrev-3158	234	2	indiana	indiana	PROPN
inlawrev-3158	234	3	law	law	PROPN
inlawrev-3158	234	4	review	review	NOUN
inlawrev-3158	234	5	[	[	X
inlawrev-3158	234	6	vol	vol	NOUN
inlawrev-3158	234	7	.	.	PUNCT
inlawrev-3158	234	8	28	28	NUM
inlawrev-3158	234	9	:	:	SYM
inlawrev-3158	234	10	1089	1089	NUM
inlawrev-3158	234	11	determined	determine	VERB
inlawrev-3158	234	12	on	on	ADP
inlawrev-3158	234	13	remand	remand	NOUN
inlawrev-3158	234	14	.	.	PUNCT
inlawrev-3158	235	1	judge	judge	PROPN
inlawrev-3158	235	2	fisher	fisher	PROPN
inlawrev-3158	235	3	noted	note	VERB
inlawrev-3158	235	4	that	that	SCONJ
inlawrev-3158	235	5	the	the	DET
inlawrev-3158	235	6	"	"	PUNCT
inlawrev-3158	235	7	penalty	penalty	NOUN
inlawrev-3158	235	8	is	be	AUX
inlawrev-3158	235	9	mandatory	mandatory	ADJ
inlawrev-3158	235	10	and	and	CCONJ
inlawrev-3158	235	11	offers	offer	VERB
inlawrev-3158	235	12	no	no	DET
inlawrev-3158	235	13	opportunity	opportunity	NOUN
inlawrev-3158	235	14	for	for	ADP
inlawrev-3158	235	15	discretion	discretion	NOUN
inlawrev-3158	235	16	when	when	SCONJ
inlawrev-3158	235	17	'	'	PUNCT
inlawrev-3158	235	18	the	the	DET
inlawrev-3158	235	19	facts	fact	NOUN
inlawrev-3158	235	20	meet	meet	VERB
inlawrev-3158	235	21	the	the	DET
inlawrev-3158	235	22	requirements	requirement	NOUN
inlawrev-3158	235	23	of	of	ADP
inlawrev-3158	235	24	the	the	DET
inlawrev-3158	235	25	statute	statute	NOUN
inlawrev-3158	235	26	.	.	PUNCT
inlawrev-3158	236	1	*	*	PUNCT
inlawrev-3158	236	2	'	'	NUM
inlawrev-3158	236	3	*	*	PRON
inlawrev-3158	236	4	^^	^^	PUNCT
inlawrev-3158	236	5	b.	b.	PROPN
inlawrev-3158	236	6	bailee	bailee	PROPN
inlawrev-3158	236	7	's	's	PART
inlawrev-3158	236	8	possession	possession	NOUN
inlawrev-3158	236	9	in	in	ADP
inlawrev-3158	236	10	mid	mid	PROPN
inlawrev-3158	236	11	-	-	PROPN
inlawrev-3158	236	12	america	america	PROPN
inlawrev-3158	236	13	mailers	mailer	NOUN
inlawrev-3158	236	14	v.	v.	ADP
inlawrev-3158	236	15	state	state	PROPN
inlawrev-3158	236	16	board	board	PROPN
inlawrev-3158	236	17	of	of	ADP
inlawrev-3158	236	18	tax	tax	PROPN
inlawrev-3158	236	19	commissioners,^^	commissioners,^^	PROPN
inlawrev-3158	236	20	a.	a.	NOUN
inlawrev-3158	236	21	company	company	NOUN
inlawrev-3158	236	22	in	in	ADP
inlawrev-3158	236	23	the	the	DET
inlawrev-3158	236	24	business	business	NOUN
inlawrev-3158	236	25	of	of	ADP
inlawrev-3158	236	26	mailing	mailing	NOUN
inlawrev-3158	236	27	advertisements	advertisement	NOUN
inlawrev-3158	236	28	,	,	PUNCT
inlawrev-3158	236	29	ftind	ftind	NOUN
inlawrev-3158	236	30	-	-	PUNCT
inlawrev-3158	236	31	raising	raise	VERB
inlawrev-3158	236	32	requests	request	NOUN
inlawrev-3158	236	33	,	,	PUNCT
inlawrev-3158	236	34	and	and	CCONJ
inlawrev-3158	236	35	solicitations	solicitation	NOUN
inlawrev-3158	236	36	was	be	AUX
inlawrev-3158	236	37	assessed	assess	VERB
inlawrev-3158	236	38	business	business	NOUN
inlawrev-3158	236	39	personal	personal	ADJ
inlawrev-3158	236	40	property	property	NOUN
inlawrev-3158	236	41	tax	tax	NOUN
inlawrev-3158	236	42	for	for	ADP
inlawrev-3158	236	43	printed	print	VERB
inlawrev-3158	236	44	materials	material	NOUN
inlawrev-3158	236	45	that	that	PRON
inlawrev-3158	236	46	it	it	PRON
inlawrev-3158	236	47	possessed	possess	VERB
inlawrev-3158	236	48	but	but	CCONJ
inlawrev-3158	236	49	did	do	AUX
inlawrev-3158	236	50	not	not	PART
inlawrev-3158	236	51	own	own	VERB
inlawrev-3158	236	52	.	.	PUNCT
inlawrev-3158	237	1	the	the	DET
inlawrev-3158	237	2	tax	tax	NOUN
inlawrev-3158	237	3	court	court	NOUN
inlawrev-3158	237	4	affirmed	affirm	VERB
inlawrev-3158	237	5	the	the	DET
inlawrev-3158	237	6	assessment	assessment	NOUN
inlawrev-3158	237	7	,	,	PUNCT
inlawrev-3158	237	8	reasoning	reason	VERB
inlawrev-3158	237	9	that	that	SCONJ
inlawrev-3158	237	10	the	the	DET
inlawrev-3158	237	11	printed	print	VERB
inlawrev-3158	237	12	materials	material	NOUN
inlawrev-3158	237	13	were	be	AUX
inlawrev-3158	237	14	"	"	PUNCT
inlawrev-3158	237	15	held	hold	VERB
inlawrev-3158	237	16	,	,	PUNCT
inlawrev-3158	237	17	used	use	VERB
inlawrev-3158	237	18	,	,	PUNCT
inlawrev-3158	237	19	or	or	CCONJ
inlawrev-3158	237	20	consumed	consume	VERB
inlawrev-3158	237	21	in	in	ADP
inlawrev-3158	237	22	connection	connection	NOUN
inlawrev-3158	237	23	with	with	ADP
inlawrev-3158	237	24	the	the	DET
inlawrev-3158	237	25	production	production	NOUN
inlawrev-3158	237	26	of	of	ADP
inlawrev-3158	237	27	income	income	NOUN
inlawrev-3158	237	28	"	"	PUNCT
inlawrev-3158	237	29	as	as	SCONJ
inlawrev-3158	237	30	set	set	VERB
inlawrev-3158	237	31	forth	forth	ADV
inlawrev-3158	237	32	in	in	ADP
inlawrev-3158	237	33	indiana	indiana	PROPN
inlawrev-3158	237	34	code	code	PROPN
inlawrev-3158	237	35	section	section	NOUN
inlawrev-3158	237	36	6	6	NUM
inlawrev-3158	237	37	-	-	SYM
inlawrev-3158	237	38	1.1	1.1	NUM
inlawrev-3158	237	39	-	-	PUNCT
inlawrev-3158	237	40	1	1	NUM
inlawrev-3158	237	41	-	-	SYM
inlawrev-3158	237	42	1	1	NUM
inlawrev-3158	237	43	l(6)(ii	l(6)(ii	NUM
inlawrev-3158	237	44	)	)	PUNCT
inlawrev-3158	237	45	,	,	PUNCT
inlawrev-3158	237	46	which	which	PRON
inlawrev-3158	237	47	defines	define	VERB
inlawrev-3158	237	48	personal	personal	ADJ
inlawrev-3158	237	49	property.^^	property.^^	NOUN
inlawrev-3158	237	50	further	far	ADV
inlawrev-3158	237	51	,	,	PUNCT
inlawrev-3158	237	52	indiana	indiana	PROPN
inlawrev-3158	237	53	code	code	PROPN
inlawrev-3158	237	54	section	section	NOUN
inlawrev-3158	237	55	6	6	NUM
inlawrev-3158	237	56	-	-	PUNCT
inlawrev-3158	237	57	l.l-2	l.l-2	VERB
inlawrev-3158	237	58	-	-	PUNCT
inlawrev-3158	237	59	4(b	4(b	NUM
inlawrev-3158	237	60	)	)	PUNCT
inlawrev-3158	237	61	imposes	impose	VERB
inlawrev-3158	237	62	liability	liability	NOUN
inlawrev-3158	237	63	on	on	ADP
inlawrev-3158	237	64	any	any	DET
inlawrev-3158	237	65	person	person	NOUN
inlawrev-3158	237	66	"	"	PUNCT
inlawrev-3158	237	67	holding	hold	VERB
inlawrev-3158	237	68	,	,	PUNCT
inlawrev-3158	237	69	possessing	possess	VERB
inlawrev-3158	237	70	,	,	PUNCT
inlawrev-3158	237	71	controlling	control	VERB
inlawrev-3158	237	72	,	,	PUNCT
inlawrev-3158	237	73	or	or	CCONJ
inlawrev-3158	237	74	occupying	occupy	VERB
inlawrev-3158	237	75	any	any	DET
inlawrev-3158	237	76	tangible	tangible	ADJ
inlawrev-3158	237	77	property	property	NOUN
inlawrev-3158	237	78	on	on	ADP
inlawrev-3158	237	79	the	the	DET
inlawrev-3158	237	80	assessment	assessment	NOUN
inlawrev-3158	237	81	date	date	NOUN
inlawrev-3158	237	82	.	.	PUNCT
inlawrev-3158	238	1	"^^	"^^	PROPN
inlawrev-3158	239	1	under	under	ADP
inlawrev-3158	239	2	this	this	DET
inlawrev-3158	239	3	statutory	statutory	ADJ
inlawrev-3158	239	4	scheme	scheme	NOUN
inlawrev-3158	239	5	,	,	PUNCT
inlawrev-3158	239	6	the	the	DET
inlawrev-3158	239	7	board	board	NOUN
inlawrev-3158	239	8	may	may	AUX
inlawrev-3158	239	9	tax	tax	VERB
inlawrev-3158	239	10	''	''	PUNCT
inlawrev-3158	239	11	either	either	CCONJ
inlawrev-3158	239	12	the	the	DET
inlawrev-3158	239	13	owner	owner	NOUN
inlawrev-3158	239	14	or	or	CCONJ
inlawrev-3158	239	15	the	the	DET
inlawrev-3158	239	16	possessor	possessor	NOUN
inlawrev-3158	239	17	unless	unless	SCONJ
inlawrev-3158	239	18	the	the	DET
inlawrev-3158	239	19	possessor	possessor	NOUN
inlawrev-3158	239	20	can	can	AUX
inlawrev-3158	239	21	prove	prove	VERB
inlawrev-3158	239	22	the	the	DET
inlawrev-3158	239	23	owner	owner	NOUN
inlawrev-3158	239	24	is	be	AUX
inlawrev-3158	239	25	being	be	AUX
inlawrev-3158	239	26	taxed	tax	VERB
inlawrev-3158	239	27	,	,	PUNCT
inlawrev-3158	239	28	or	or	CCONJ
inlawrev-3158	239	29	the	the	DET
inlawrev-3158	239	30	owner	owner	NOUN
inlawrev-3158	239	31	has	have	AUX
inlawrev-3158	239	32	accepted	accept	VERB
inlawrev-3158	239	33	liability	liability	NOUN
inlawrev-3158	239	34	for	for	ADP
inlawrev-3158	239	35	the	the	DET
inlawrev-3158	239	36	tax	tax	NOUN
inlawrev-3158	239	37	under	under	ADP
inlawrev-3158	239	38	contract	contract	NOUN
inlawrev-3158	239	39	.	.	PUNCT
inlawrev-3158	239	40	"^'^	"^'^	PROPN
inlawrev-3158	240	1	thus	thus	ADV
inlawrev-3158	240	2	,	,	PUNCT
inlawrev-3158	240	3	the	the	DET
inlawrev-3158	240	4	fact	fact	NOUN
inlawrev-3158	240	5	that	that	SCONJ
inlawrev-3158	240	6	mid	mid	PROPN
inlawrev-3158	240	7	-	-	PROPN
inlawrev-3158	240	8	america	america	PROPN
inlawrev-3158	240	9	did	do	AUX
inlawrev-3158	240	10	not	not	PART
inlawrev-3158	240	11	own	own	VERB
inlawrev-3158	240	12	the	the	DET
inlawrev-3158	240	13	property	property	NOUN
inlawrev-3158	240	14	and	and	CCONJ
inlawrev-3158	240	15	was	be	AUX
inlawrev-3158	240	16	a	a	DET
inlawrev-3158	240	17	mere	mere	ADJ
inlawrev-3158	240	18	bailee	bailee	NOUN
inlawrev-3158	240	19	presented	present	VERB
inlawrev-3158	240	20	no	no	DET
inlawrev-3158	240	21	defense	defense	NOUN
inlawrev-3158	240	22	to	to	ADP
inlawrev-3158	240	23	the	the	DET
inlawrev-3158	240	24	inventory	inventory	NOUN
inlawrev-3158	240	25	tax	tax	NOUN
inlawrev-3158	240	26	.	.	PUNCT
inlawrev-3158	241	1	vi	vi	X
inlawrev-3158	241	2	.	.	NOUN
inlawrev-3158	241	3	miscellaneous	miscellaneous	ADJ
inlawrev-3158	241	4	finally	finally	ADV
inlawrev-3158	241	5	,	,	PUNCT
inlawrev-3158	241	6	several	several	ADJ
inlawrev-3158	241	7	miscellaneous	miscellaneous	ADJ
inlawrev-3158	241	8	decisions	decision	NOUN
inlawrev-3158	241	9	were	be	AUX
inlawrev-3158	241	10	decided	decide	VERB
inlawrev-3158	241	11	that	that	SCONJ
inlawrev-3158	241	12	merit	merit	NOUN
inlawrev-3158	241	13	brief	brief	ADJ
inlawrev-3158	241	14	mention	mention	NOUN
inlawrev-3158	241	15	:	:	PUNCT
inlawrev-3158	241	16	a.	a.	NOUN
inlawrev-3158	241	17	intangibles	intangible	NOUN
inlawrev-3158	241	18	tax	tax	VERB
inlawrev-3158	241	19	the	the	DET
inlawrev-3158	241	20	tax	tax	NOUN
inlawrev-3158	241	21	court	court	NOUN
inlawrev-3158	241	22	held	hold	VERB
inlawrev-3158	241	23	that	that	SCONJ
inlawrev-3158	241	24	intangibles	intangible	NOUN
inlawrev-3158	241	25	tax	tax	NOUN
inlawrev-3158	241	26	liability	liability	NOUN
inlawrev-3158	241	27	,	,	PUNCT
inlawrev-3158	241	28	incurred	incur	VERB
inlawrev-3158	241	29	prior	prior	ADV
inlawrev-3158	241	30	to	to	ADP
inlawrev-3158	241	31	the	the	DET
inlawrev-3158	241	32	effective	effective	ADJ
inlawrev-3158	241	33	repeal	repeal	NOUN
inlawrev-3158	241	34	date	date	NOUN
inlawrev-3158	241	35	of	of	ADP
inlawrev-3158	241	36	the	the	DET
inlawrev-3158	241	37	tax	tax	NOUN
inlawrev-3158	241	38	,	,	PUNCT
inlawrev-3158	241	39	november	november	PROPN
inlawrev-3158	241	40	10	10	NUM
inlawrev-3158	241	41	,	,	PUNCT
inlawrev-3158	241	42	1988	1988	NUM
inlawrev-3158	241	43	,	,	PUNCT
inlawrev-3158	241	44	could	could	AUX
inlawrev-3158	241	45	not	not	PART
inlawrev-3158	241	46	be	be	AUX
inlawrev-3158	241	47	avoided.^	avoided.^	PRON
inlawrev-3158	241	48	'	'	PART
inlawrev-3158	241	49	b.	b.	PROPN
inlawrev-3158	241	50	inter	inter	PROPN
inlawrev-3158	241	51	-	-	NOUN
inlawrev-3158	241	52	agency	agency	NOUN
inlawrev-3158	241	53	comity	comity	NOUN
inlawrev-3158	241	54	the	the	DET
inlawrev-3158	241	55	tax	tax	NOUN
inlawrev-3158	241	56	court	court	NOUN
inlawrev-3158	241	57	held	hold	VERB
inlawrev-3158	241	58	that	that	SCONJ
inlawrev-3158	241	59	where	where	SCONJ
inlawrev-3158	241	60	indiana	indiana	PROPN
inlawrev-3158	241	61	law	law	NOUN
inlawrev-3158	241	62	granted	grant	VERB
inlawrev-3158	241	63	the	the	DET
inlawrev-3158	241	64	indiana	indiana	PROPN
inlawrev-3158	241	65	department	department	PROPN
inlawrev-3158	241	66	of	of	ADP
inlawrev-3158	241	67	environmental	environmental	ADJ
inlawrev-3158	241	68	management	management	NOUN
inlawrev-3158	241	69	(	(	PUNCT
inlawrev-3158	241	70	idem	idem	PROPN
inlawrev-3158	241	71	)	)	PUNCT
inlawrev-3158	241	72	the	the	DET
inlawrev-3158	241	73	authority	authority	NOUN
inlawrev-3158	241	74	to	to	PART
inlawrev-3158	241	75	grant	grant	VERB
inlawrev-3158	241	76	property	property	NOUN
inlawrev-3158	241	77	tax	tax	NOUN
inlawrev-3158	241	78	deductions	deduction	NOUN
inlawrev-3158	241	79	for	for	ADP
inlawrev-3158	241	80	resource	resource	NOUN
inlawrev-3158	241	81	recovery	recovery	NOUN
inlawrev-3158	241	82	systems	system	NOUN
inlawrev-3158	241	83	,	,	PUNCT
inlawrev-3158	241	84	the	the	DET
inlawrev-3158	241	85	state	state	NOUN
inlawrev-3158	241	86	board	board	PROPN
inlawrev-3158	241	87	of	of	ADP
inlawrev-3158	241	88	tax	tax	NOUN
inlawrev-3158	241	89	commissioners	commissioner	NOUN
inlawrev-3158	241	90	was	be	AUX
inlawrev-3158	241	91	powerless	powerless	ADJ
inlawrev-3158	241	92	to	to	PART
inlawrev-3158	241	93	disturb	disturb	VERB
inlawrev-3158	241	94	idem	idem	PROPN
inlawrev-3158	241	95	's	's	PART
inlawrev-3158	241	96	decision.^^	decision.^^	NOUN
inlawrev-3158	241	97	56	56	NUM
inlawrev-3158	241	98	.	.	PUNCT
inlawrev-3158	242	1	i	i	PRON
inlawrev-3158	242	2	d.	d.	PROPN
inlawrev-3158	242	3	at	at	ADP
inlawrev-3158	242	4	198	198	NUM
inlawrev-3158	242	5	(	(	PUNCT
inlawrev-3158	242	6	quoting	quote	VERB
inlawrev-3158	242	7	gulf	gulf	PROPN
inlawrev-3158	242	8	stream	stream	PROPN
inlawrev-3158	242	9	coach	coach	PROPN
inlawrev-3158	242	10	,	,	PUNCT
inlawrev-3158	242	11	inc	inc	PROPN
inlawrev-3158	242	12	.	.	PROPN
inlawrev-3158	243	1	v.	v.	ADP
inlawrev-3158	243	2	state	state	PROPN
inlawrev-3158	243	3	bd	bd	PROPN
inlawrev-3158	243	4	.	.	PROPN
inlawrev-3158	243	5	of	of	ADP
inlawrev-3158	243	6	tax	tax	NOUN
inlawrev-3158	243	7	comm'rs	comm'rs	NOUN
inlawrev-3158	243	8	.	.	PUNCT
inlawrev-3158	244	1	,	,	PUNCT
inlawrev-3158	244	2	519	519	NUM
inlawrev-3158	244	3	n.e.2d	n.e.2d	NOUN
inlawrev-3158	244	4	238	238	NUM
inlawrev-3158	244	5	,	,	PUNCT
inlawrev-3158	244	6	243	243	NUM
inlawrev-3158	244	7	(	(	PUNCT
inlawrev-3158	244	8	ind	ind	NOUN
inlawrev-3158	244	9	.	.	PUNCT
inlawrev-3158	245	1	t.c	t.c	PROPN
inlawrev-3158	245	2	.	.	PROPN
inlawrev-3158	245	3	1988	1988	NUM
inlawrev-3158	245	4	)	)	PUNCT
inlawrev-3158	245	5	)	)	PUNCT
inlawrev-3158	245	6	.	.	PUNCT
inlawrev-3158	246	1	57	57	NUM
inlawrev-3158	246	2	.	.	X
inlawrev-3158	247	1	639	639	NUM
inlawrev-3158	247	2	n.e.2d	n.e.2d	NOUN
inlawrev-3158	247	3	380	380	NUM
inlawrev-3158	247	4	(	(	PUNCT
inlawrev-3158	247	5	ind	ind	NOUN
inlawrev-3158	247	6	.	.	PUNCT
inlawrev-3158	248	1	t.c	t.c	PROPN
inlawrev-3158	248	2	.	.	PROPN
inlawrev-3158	248	3	1994	1994	NUM
inlawrev-3158	248	4	)	)	PUNCT
inlawrev-3158	248	5	.	.	PUNCT
inlawrev-3158	249	1	58	58	NUM
inlawrev-3158	249	2	.	.	PUNCT
inlawrev-3158	250	1	i	i	PRON
inlawrev-3158	250	2	d.	d.	PROPN
inlawrev-3158	250	3	at	at	ADP
inlawrev-3158	250	4	384	384	NUM
inlawrev-3158	250	5	.	.	PUNCT
inlawrev-3158	250	6	59	59	NUM
inlawrev-3158	250	7	.	.	PUNCT
inlawrev-3158	251	1	i	i	PRON
inlawrev-3158	251	2	d	d	PROPN
inlawrev-3158	251	3	60	60	NUM
inlawrev-3158	251	4	.	.	PUNCT
inlawrev-3158	252	1	i	i	PRON
inlawrev-3158	252	2	d.	d.	PROPN
inlawrev-3158	252	3	(	(	PUNCT
inlawrev-3158	252	4	quoting	quote	VERB
inlawrev-3158	252	5	state	state	PROPN
inlawrev-3158	252	6	bd	bd	PROPN
inlawrev-3158	252	7	.	.	PROPN
inlawrev-3158	252	8	of	of	ADP
inlawrev-3158	252	9	tax	tax	NOUN
inlawrev-3158	252	10	comm'rs	comm'rs	NOUN
inlawrev-3158	252	11	.	.	PUNCT
inlawrev-3158	253	1	v.	v.	PROPN
inlawrev-3158	253	2	jewell	jewell	PROPN
inlawrev-3158	253	3	grain	grain	PROPN
inlawrev-3158	253	4	co.	co.	PROPN
inlawrev-3158	253	5	,	,	PUNCT
inlawrev-3158	253	6	556	556	NUM
inlawrev-3158	253	7	n.e.2d	n.e.2d	NOUN
inlawrev-3158	253	8	920	920	NUM
inlawrev-3158	253	9	,	,	PUNCT
inlawrev-3158	253	10	922	922	NUM
inlawrev-3158	253	11	(	(	PUNCT
inlawrev-3158	253	12	ind	ind	NOUN
inlawrev-3158	253	13	.	.	PUNCT
inlawrev-3158	254	1	t.c	t.c	PROPN
inlawrev-3158	254	2	.	.	PROPN
inlawrev-3158	254	3	1990	1990	NUM
inlawrev-3158	254	4	)	)	PUNCT
inlawrev-3158	254	5	(	(	PUNCT
inlawrev-3158	254	6	emphasis	emphasis	NOUN
inlawrev-3158	254	7	added	add	VERB
inlawrev-3158	254	8	)	)	PUNCT
inlawrev-3158	254	9	)	)	PUNCT
inlawrev-3158	254	10	.	.	PUNCT
inlawrev-3158	255	1	6	6	NUM
inlawrev-3158	255	2	1	1	NUM
inlawrev-3158	255	3	.	.	PUNCT
inlawrev-3158	256	1	kenny	kenny	PROPN
inlawrev-3158	256	2	kent	kent	PROPN
inlawrev-3158	256	3	chevrolet	chevrolet	PROPN
inlawrev-3158	256	4	co.	co.	PROPN
inlawrev-3158	256	5	v.	v.	ADP
inlawrev-3158	256	6	indiana	indiana	PROPN
inlawrev-3158	256	7	dep't	dep't	PROPN
inlawrev-3158	256	8	of	of	ADP
inlawrev-3158	256	9	state	state	NOUN
inlawrev-3158	256	10	revenue	revenue	NOUN
inlawrev-3158	256	11	,	,	PUNCT
inlawrev-3158	256	12	627	627	NUM
inlawrev-3158	256	13	n.e.2d	n.e.2d	NOUN
inlawrev-3158	256	14	890	890	NUM
inlawrev-3158	256	15	(	(	PUNCT
inlawrev-3158	256	16	ind	ind	NOUN
inlawrev-3158	256	17	.	.	PUNCT
inlawrev-3158	257	1	t.c	t.c	PROPN
inlawrev-3158	257	2	.	.	PROPN
inlawrev-3158	257	3	1994	1994	NUM
inlawrev-3158	257	4	)	)	PUNCT
inlawrev-3158	257	5	.	.	PUNCT
inlawrev-3158	258	1	the	the	DET
inlawrev-3158	258	2	court	court	NOUN
inlawrev-3158	258	3	relied	rely	VERB
inlawrev-3158	258	4	upon	upon	SCONJ
inlawrev-3158	258	5	ind	ind	NOUN
inlawrev-3158	258	6	.	.	PUNCT
inlawrev-3158	259	1	code	code	PROPN
inlawrev-3158	259	2	§	§	PROPN
inlawrev-3158	259	3	1	1	NUM
inlawrev-3158	259	4	-	-	SYM
inlawrev-3158	259	5	1	1	NUM
inlawrev-3158	259	6	-	-	PUNCT
inlawrev-3158	259	7	5	5	NUM
inlawrev-3158	259	8	-	-	SYM
inlawrev-3158	259	9	1	1	NUM
inlawrev-3158	259	10	(	(	PUNCT
inlawrev-3158	259	11	supp	supp	PROPN
inlawrev-3158	259	12	.	.	PUNCT
inlawrev-3158	259	13	1994	1994	NUM
inlawrev-3158	259	14	)	)	PUNCT
inlawrev-3158	259	15	,	,	PUNCT
inlawrev-3158	259	16	which	which	PRON
inlawrev-3158	259	17	states	state	VERB
inlawrev-3158	259	18	that	that	SCONJ
inlawrev-3158	259	19	the	the	DET
inlawrev-3158	259	20	"	"	PUNCT
inlawrev-3158	259	21	repeal	repeal	NOUN
inlawrev-3158	259	22	of	of	ADP
inlawrev-3158	259	23	any	any	DET
inlawrev-3158	259	24	statute	statute	NOUN
inlawrev-3158	259	25	shall	shall	AUX
inlawrev-3158	259	26	not	not	PART
inlawrev-3158	259	27	have	have	VERB
inlawrev-3158	259	28	the	the	DET
inlawrev-3158	259	29	effect	effect	NOUN
inlawrev-3158	259	30	to	to	PART
inlawrev-3158	259	31	release	release	VERB
inlawrev-3158	259	32	or	or	CCONJ
inlawrev-3158	259	33	extinguish	extinguish	VERB
inlawrev-3158	259	34	any	any	DET
inlawrev-3158	259	35	penalty	penalty	NOUN
inlawrev-3158	259	36	,	,	PUNCT
inlawrev-3158	259	37	forfeiture	forfeiture	NOUN
inlawrev-3158	259	38	or	or	CCONJ
inlawrev-3158	259	39	liability	liability	NOUN
inlawrev-3158	259	40	incurred	incur	VERB
inlawrev-3158	259	41	under	under	ADP
inlawrev-3158	259	42	such	such	ADJ
inlawrev-3158	259	43	statute	statute	NOUN
inlawrev-3158	259	44	,	,	PUNCT
inlawrev-3158	259	45	unless	unless	SCONJ
inlawrev-3158	259	46	the	the	DET
inlawrev-3158	259	47	repealing	repealing	NOUN
inlawrev-3158	259	48	statute	statute	NOUN
inlawrev-3158	259	49	shall	shall	AUX
inlawrev-3158	259	50	so	so	ADV
inlawrev-3158	259	51	expressly	expressly	ADV
inlawrev-3158	259	52	provide	provide	VERB
inlawrev-3158	259	53	.	.	PUNCT
inlawrev-3158	259	54	"	"	PUNCT
inlawrev-3158	260	1	62	62	NUM
inlawrev-3158	260	2	.	.	PUNCT
inlawrev-3158	260	3	auburn	auburn	NOUN
inlawrev-3158	260	4	foundry	foundry	PROPN
inlawrev-3158	260	5	v.	v.	ADP
inlawrev-3158	260	6	state	state	PROPN
inlawrev-3158	260	7	bd	bd	PROPN
inlawrev-3158	260	8	.	.	PROPN
inlawrev-3158	260	9	of	of	ADP
inlawrev-3158	260	10	tax	tax	NOUN
inlawrev-3158	260	11	comm'rs	comm'rs	NOUN
inlawrev-3158	260	12	.	.	PUNCT
inlawrev-3158	260	13	,	,	PUNCT
inlawrev-3158	260	14	628	628	NUM
inlawrev-3158	260	15	n.e.2d	n.e.2d	NOUN
inlawrev-3158	260	16	1	1	NUM
inlawrev-3158	260	17	260	260	NUM
inlawrev-3158	260	18	(	(	PUNCT
inlawrev-3158	260	19	ind	ind	NOUN
inlawrev-3158	260	20	.	.	PUNCT
inlawrev-3158	261	1	t.c	t.c	PROPN
inlawrev-3158	261	2	.	.	PROPN
inlawrev-3158	261	3	1	1	NUM
inlawrev-3158	261	4	994	994	NUM
inlawrev-3158	261	5	)	)	PUNCT
inlawrev-3158	261	6	.	.	PUNCT