id	sid	tid	token	lemma	pos
inlawrev-3194	1	1	indiana	indiana	PROPN
inlawrev-3194	1	2	law	law	PROPN
inlawrev-3194	1	3	review	review	NOUN
inlawrev-3194	1	4	bankruptcy	bankruptcy	NOUN
inlawrev-3194	1	5	in	in	ADP
inlawrev-3194	1	6	the	the	DET
inlawrev-3194	1	7	seventh	seventh	ADJ
inlawrev-3194	1	8	circuit	circuit	NOUN
inlawrev-3194	1	9	:	:	PUNCT
inlawrev-3194	1	10	1995	1995	NUM
inlawrev-3194	1	11	douglass	douglass	PROPN
inlawrev-3194	1	12	g.	g.	PROPN
inlawrev-3194	1	13	boshkoff	boshkoff	PROPN
inlawrev-3194	1	14	*	*	PROPN
inlawrev-3194	1	15	introduction	introduction	NOUN
inlawrev-3194	1	16	this	this	DET
inlawrev-3194	1	17	article	article	NOUN
inlawrev-3194	1	18	discusses	discuss	VERB
inlawrev-3194	1	19	some	some	DET
inlawrev-3194	1	20	bankruptcy	bankruptcy	NOUN
inlawrev-3194	1	21	and	and	CCONJ
inlawrev-3194	1	22	bankruptcy	bankruptcy	NOUN
inlawrev-3194	1	23	-	-	PUNCT
inlawrev-3194	1	24	related	relate	VERB
inlawrev-3194	1	25	cases	case	NOUN
inlawrev-3194	1	26	decided	decide	VERB
inlawrev-3194	1	27	by	by	ADP
inlawrev-3194	1	28	the	the	DET
inlawrev-3194	1	29	seventh	seventh	ADJ
inlawrev-3194	1	30	circuit	circuit	NOUN
inlawrev-3194	1	31	during	during	ADP
inlawrev-3194	1	32	the	the	DET
inlawrev-3194	1	33	year	year	NOUN
inlawrev-3194	1	34	ending	end	VERB
inlawrev-3194	1	35	october	october	PROPN
inlawrev-3194	1	36	31	31	NUM
inlawrev-3194	1	37	,	,	PUNCT
inlawrev-3194	1	38	1995	1995	NUM
inlawrev-3194	1	39	.	.	PUNCT
inlawrev-3194	2	1	as	as	ADP
inlawrev-3194	2	2	in	in	ADP
inlawrev-3194	2	3	past	past	ADJ
inlawrev-3194	2	4	years	year	NOUN
inlawrev-3194	2	5	,	,	PUNCT
inlawrev-3194	2	6	it	it	PRON
inlawrev-3194	2	7	reviews	review	VERB
inlawrev-3194	2	8	only	only	ADV
inlawrev-3194	2	9	opinions	opinion	NOUN
inlawrev-3194	2	10	of	of	ADP
inlawrev-3194	2	11	more	more	ADJ
inlawrev-3194	2	12	than	than	ADP
inlawrev-3194	2	13	routine	routine	ADJ
inlawrev-3194	2	14	interest	interest	NOUN
inlawrev-3194	2	15	.	.	PUNCT
inlawrev-3194	3	1	i.	i.	NOUN
inlawrev-3194	3	2	powers	power	NOUN
inlawrev-3194	3	3	of	of	ADP
inlawrev-3194	3	4	avoidance	avoidance	NOUN
inlawrev-3194	3	5	there	there	PRON
inlawrev-3194	3	6	were	be	VERB
inlawrev-3194	3	7	three	three	NUM
inlawrev-3194	3	8	very	very	ADV
inlawrev-3194	3	9	interesting	interesting	ADJ
inlawrev-3194	3	10	avoiding	avoid	VERB
inlawrev-3194	3	11	-	-	PUNCT
inlawrev-3194	3	12	power	power	NOUN
inlawrev-3194	3	13	decisions	decision	NOUN
inlawrev-3194	3	14	during	during	ADP
inlawrev-3194	3	15	the	the	DET
inlawrev-3194	3	16	period	period	NOUN
inlawrev-3194	3	17	of	of	ADP
inlawrev-3194	3	18	time	time	NOUN
inlawrev-3194	3	19	covered	cover	VERB
inlawrev-3194	3	20	by	by	ADP
inlawrev-3194	3	21	this	this	DET
inlawrev-3194	3	22	article	article	NOUN
inlawrev-3194	3	23	.	.	PUNCT
inlawrev-3194	4	1	freedom	freedom	PROPN
inlawrev-3194	4	2	group	group	PROPN
inlawrev-3194	4	3	,	,	PUNCT
inlawrev-3194	4	4	inc	inc	PROPN
inlawrev-3194	4	5	.	.	PROPN
inlawrev-3194	5	1	v.	v.	PROPN
inlawrev-3194	5	2	lapham	lapham	PROPN
inlawrev-3194	5	3	-	-	PUNCT
inlawrev-3194	5	4	hickey	hickey	PROPN
inlawrev-3194	5	5	steel	steel	PROPN
inlawrev-3194	5	6	corp	corp	PROPN
inlawrev-3194	5	7	.	.	PROPN
inlawrev-3194	6	1	(	(	PUNCT
inlawrev-3194	6	2	in	in	ADP
inlawrev-3194	6	3	re	re	PROPN
inlawrev-3194	6	4	freedom	freedom	NOUN
inlawrev-3194	6	5	group	group	PROPN
inlawrev-3194	6	6	,	,	PUNCT
inlawrev-3194	6	7	inc	inc	PROPN
inlawrev-3194	6	8	.	.	PROPN
inlawrev-3194	6	9	)	)	PUNCT
inlawrev-3194	6	10	1	1	NUM
inlawrev-3194	6	11	involved	involve	VERB
inlawrev-3194	6	12	a	a	DET
inlawrev-3194	6	13	challenge	challenge	NOUN
inlawrev-3194	6	14	to	to	ADP
inlawrev-3194	6	15	the	the	DET
inlawrev-3194	6	16	creditor	creditor	NOUN
inlawrev-3194	6	17	's	's	PART
inlawrev-3194	6	18	prebankruptcy	prebankruptcy	NOUN
inlawrev-3194	6	19	garnishment	garnishment	NOUN
inlawrev-3194	6	20	of	of	ADP
inlawrev-3194	6	21	funds	fund	NOUN
inlawrev-3194	6	22	in	in	ADP
inlawrev-3194	6	23	the	the	DET
inlawrev-3194	6	24	debtor	debtor	NOUN
inlawrev-3194	6	25	's	's	PART
inlawrev-3194	6	26	bank	bank	NOUN
inlawrev-3194	6	27	account	account	NOUN
inlawrev-3194	6	28	.	.	PUNCT
inlawrev-3194	7	1	the	the	DET
inlawrev-3194	7	2	creditor	creditor	NOUN
inlawrev-3194	7	3	in	in	ADP
inlawrev-3194	7	4	this	this	DET
inlawrev-3194	7	5	case	case	NOUN
inlawrev-3194	7	6	obtained	obtain	VERB
inlawrev-3194	7	7	a	a	DET
inlawrev-3194	7	8	judgment	judgment	NOUN
inlawrev-3194	7	9	against	against	ADP
inlawrev-3194	7	10	the	the	DET
inlawrev-3194	7	11	debtor	debtor	NOUN
inlawrev-3194	7	12	in	in	ADP
inlawrev-3194	7	13	an	an	DET
inlawrev-3194	7	14	indiana	indiana	PROPN
inlawrev-3194	7	15	state	state	PROPN
inlawrev-3194	7	16	court	court	NOUN
inlawrev-3194	7	17	.	.	PUNCT
inlawrev-3194	8	1	shortly	shortly	ADV
inlawrev-3194	8	2	thereafter	thereafter	ADV
inlawrev-3194	8	3	,	,	PUNCT
inlawrev-3194	8	4	the	the	DET
inlawrev-3194	8	5	court	court	NOUN
inlawrev-3194	8	6	issued	issue	VERB
inlawrev-3194	8	7	a	a	DET
inlawrev-3194	8	8	"	"	PUNCT
inlawrev-3194	8	9	notice	notice	NOUN
inlawrev-3194	8	10	of	of	ADP
inlawrev-3194	8	11	garnishment	garnishment	NOUN
inlawrev-3194	8	12	.	.	PUNCT
inlawrev-3194	8	13	"	"	PUNCT
inlawrev-3194	9	1	the	the	DET
inlawrev-3194	9	2	creditor	creditor	NOUN
inlawrev-3194	9	3	served	serve	VERB
inlawrev-3194	9	4	this	this	DET
inlawrev-3194	9	5	"	"	PUNCT
inlawrev-3194	9	6	notice	notice	NOUN
inlawrev-3194	9	7	of	of	ADP
inlawrev-3194	9	8	garnishment	garnishment	NOUN
inlawrev-3194	9	9	"	"	PUNCT
inlawrev-3194	9	10	on	on	ADP
inlawrev-3194	9	11	the	the	DET
inlawrev-3194	9	12	debtor	debtor	NOUN
inlawrev-3194	9	13	's	's	PART
inlawrev-3194	9	14	bank	bank	NOUN
inlawrev-3194	9	15	ninety	ninety	NUM
inlawrev-3194	9	16	-	-	PUNCT
inlawrev-3194	9	17	one	one	NUM
inlawrev-3194	9	18	days	day	NOUN
inlawrev-3194	9	19	before	before	SCONJ
inlawrev-3194	9	20	the	the	DET
inlawrev-3194	9	21	debtor	debtor	NOUN
inlawrev-3194	9	22	filed	file	VERB
inlawrev-3194	9	23	for	for	ADP
inlawrev-3194	9	24	bankruptcy	bankruptcy	NOUN
inlawrev-3194	9	25	protection	protection	NOUN
inlawrev-3194	9	26	.	.	PUNCT
inlawrev-3194	10	1	at	at	ADP
inlawrev-3194	10	2	that	that	DET
inlawrev-3194	10	3	time	time	NOUN
inlawrev-3194	10	4	,	,	PUNCT
inlawrev-3194	10	5	the	the	DET
inlawrev-3194	10	6	debtor	debtor	NOUN
inlawrev-3194	10	7	's	's	PART
inlawrev-3194	10	8	account	account	NOUN
inlawrev-3194	10	9	contained	contain	VERB
inlawrev-3194	10	10	$	$	SYM
inlawrev-3194	10	11	108.25	108.25	NUM
inlawrev-3194	10	12	.	.	PUNCT
inlawrev-3194	11	1	the	the	DET
inlawrev-3194	11	2	next	next	ADJ
inlawrev-3194	11	3	day	day	NOUN
inlawrev-3194	11	4	,	,	PUNCT
inlawrev-3194	11	5	i.e.	i.e.	X
inlawrev-3194	11	6	,	,	PUNCT
inlawrev-3194	11	7	the	the	DET
inlawrev-3194	11	8	ninetieth	ninetieth	ADJ
inlawrev-3194	11	9	day	day	NOUN
inlawrev-3194	11	10	before	before	ADP
inlawrev-3194	11	11	bankruptcy	bankruptcy	NOUN
inlawrev-3194	11	12	,	,	PUNCT
inlawrev-3194	11	13	the	the	DET
inlawrev-3194	11	14	debtor	debtor	NOUN
inlawrev-3194	11	15	deposited	deposit	VERB
inlawrev-3194	11	16	$	$	SYM
inlawrev-3194	11	17	18,000	18,000	NUM
inlawrev-3194	11	18	in	in	ADP
inlawrev-3194	11	19	the	the	DET
inlawrev-3194	11	20	account	account	NOUN
inlawrev-3194	11	21	.	.	PUNCT
inlawrev-3194	12	1	on	on	ADP
inlawrev-3194	12	2	the	the	DET
inlawrev-3194	12	3	following	following	ADJ
inlawrev-3194	12	4	day	day	NOUN
inlawrev-3194	12	5	,	,	PUNCT
inlawrev-3194	12	6	the	the	DET
inlawrev-3194	12	7	state	state	NOUN
inlawrev-3194	12	8	court	court	NOUN
inlawrev-3194	12	9	entered	enter	VERB
inlawrev-3194	12	10	a	a	DET
inlawrev-3194	12	11	final	final	ADJ
inlawrev-3194	12	12	order	order	NOUN
inlawrev-3194	12	13	directing	direct	VERB
inlawrev-3194	12	14	the	the	DET
inlawrev-3194	12	15	bank	bank	NOUN
inlawrev-3194	12	16	to	to	PART
inlawrev-3194	12	17	pay	pay	VERB
inlawrev-3194	12	18	the	the	DET
inlawrev-3194	12	19	creditor	creditor	NOUN
inlawrev-3194	12	20	in	in	ADP
inlawrev-3194	12	21	accordance	accordance	NOUN
inlawrev-3194	12	22	with	with	ADP
inlawrev-3194	12	23	its	its	PRON
inlawrev-3194	12	24	order	order	NOUN
inlawrev-3194	12	25	,	,	PUNCT
inlawrev-3194	12	26	and	and	CCONJ
inlawrev-3194	12	27	the	the	DET
inlawrev-3194	12	28	bank	bank	NOUN
inlawrev-3194	12	29	complied	comply	VERB
inlawrev-3194	12	30	.	.	PUNCT
inlawrev-3194	13	1	after	after	ADP
inlawrev-3194	13	2	receiving	receive	VERB
inlawrev-3194	13	3	bankruptcy	bankruptcy	NOUN
inlawrev-3194	13	4	protection	protection	NOUN
inlawrev-3194	13	5	,	,	PUNCT
inlawrev-3194	13	6	the	the	DET
inlawrev-3194	13	7	bankruptcy	bankruptcy	NOUN
inlawrev-3194	13	8	estate	estate	NOUN
inlawrev-3194	13	9	sought	seek	VERB
inlawrev-3194	13	10	to	to	PART
inlawrev-3194	13	11	avoid	avoid	VERB
inlawrev-3194	13	12	the	the	DET
inlawrev-3194	13	13	garnishment	garnishment	NOUN
inlawrev-3194	13	14	under	under	ADP
inlawrev-3194	13	15	11	11	NUM
inlawrev-3194	13	16	u.s.c	u.s.c	ADJ
inlawrev-3194	13	17	.	.	PUNCT
inlawrev-3194	14	1	§	§	PROPN
inlawrev-3194	14	2	547	547	NUM
inlawrev-3194	14	3	,	,	PUNCT
inlawrev-3194	14	4	arguing	argue	VERB
inlawrev-3194	14	5	that	that	SCONJ
inlawrev-3194	14	6	the	the	DET
inlawrev-3194	14	7	garnishment	garnishment	NOUN
inlawrev-3194	14	8	was	be	AUX
inlawrev-3194	14	9	a	a	DET
inlawrev-3194	14	10	preferential	preferential	ADJ
inlawrev-3194	14	11	transfer	transfer	NOUN
inlawrev-3194	14	12	because	because	SCONJ
inlawrev-3194	14	13	the	the	DET
inlawrev-3194	14	14	actual	actual	ADJ
inlawrev-3194	14	15	transfer	transfer	NOUN
inlawrev-3194	14	16	of	of	ADP
inlawrev-3194	14	17	the	the	DET
inlawrev-3194	14	18	funds	fund	NOUN
inlawrev-3194	14	19	occurred	occur	VERB
inlawrev-3194	14	20	within	within	ADP
inlawrev-3194	14	21	ninety	ninety	NUM
inlawrev-3194	14	22	days	day	NOUN
inlawrev-3194	14	23	of	of	ADP
inlawrev-3194	14	24	the	the	DET
inlawrev-3194	14	25	debtor	debtor	NOUN
inlawrev-3194	14	26	's	's	PART
inlawrev-3194	14	27	filing	filing	NOUN
inlawrev-3194	14	28	for	for	ADP
inlawrev-3194	14	29	bankruptcy	bankruptcy	NOUN
inlawrev-3194	14	30	protection	protection	NOUN
inlawrev-3194	14	31	.	.	PUNCT
inlawrev-3194	15	1	2	2	NUM
inlawrev-3194	15	2	the	the	DET
inlawrev-3194	15	3	creditor	creditor	NOUN
inlawrev-3194	15	4	claimed	claim	VERB
inlawrev-3194	15	5	that	that	SCONJ
inlawrev-3194	15	6	the	the	DET
inlawrev-3194	15	7	transfer	transfer	NOUN
inlawrev-3194	15	8	occurred	occur	VERB
inlawrev-3194	15	9	when	when	SCONJ
inlawrev-3194	15	10	it	it	PRON
inlawrev-3194	15	11	served	serve	VERB
inlawrev-3194	15	12	the	the	DET
inlawrev-3194	15	13	notice	notice	NOUN
inlawrev-3194	15	14	of	of	ADP
inlawrev-3194	15	15	garnishment	garnishment	NOUN
inlawrev-3194	15	16	because	because	SCONJ
inlawrev-3194	15	17	,	,	PUNCT
inlawrev-3194	15	18	in	in	ADP
inlawrev-3194	15	19	its	its	PRON
inlawrev-3194	15	20	view	view	NOUN
inlawrev-3194	15	21	,	,	PUNCT
inlawrev-3194	15	22	it	it	PRON
inlawrev-3194	15	23	had	have	AUX
inlawrev-3194	15	24	acquired	acquire	VERB
inlawrev-3194	15	25	a	a	DET
inlawrev-3194	15	26	property	property	NOUN
inlawrev-3194	15	27	interest	interest	NOUN
inlawrev-3194	15	28	at	at	ADP
inlawrev-3194	15	29	that	that	DET
inlawrev-3194	15	30	time	time	NOUN
inlawrev-3194	15	31	.	.	PUNCT
inlawrev-3194	16	1	according	accord	VERB
inlawrev-3194	16	2	to	to	ADP
inlawrev-3194	16	3	the	the	DET
inlawrev-3194	16	4	creditor	creditor	NOUN
inlawrev-3194	16	5	,	,	PUNCT
inlawrev-3194	16	6	this	this	PRON
inlawrev-3194	16	7	constituted	constitute	VERB
inlawrev-3194	16	8	a	a	DET
inlawrev-3194	16	9	transfer	transfer	NOUN
inlawrev-3194	16	10	that	that	PRON
inlawrev-3194	16	11	occurred	occur	VERB
inlawrev-3194	16	12	"	"	PUNCT
inlawrev-3194	16	13	before	before	SCONJ
inlawrev-3194	16	14	the	the	DET
inlawrev-3194	16	15	ninety	ninety	NUM
inlawrev-3194	16	16	-	-	PUNCT
inlawrev-3194	16	17	day	day	NOUN
inlawrev-3194	16	18	portcullis	portcullis	NOUN
inlawrev-3194	16	19	descended	descend	VERB
inlawrev-3194	16	20	.	.	PUNCT
inlawrev-3194	16	21	"	"	PUNCT
inlawrev-3194	17	1	3	3	NUM
inlawrev-3194	17	2	this	this	DET
inlawrev-3194	17	3	argument	argument	NOUN
inlawrev-3194	17	4	was	be	AUX
inlawrev-3194	17	5	not	not	PART
inlawrev-3194	17	6	well	well	ADV
inlawrev-3194	17	7	received	receive	VERB
inlawrev-3194	17	8	:	:	PUNCT
inlawrev-3194	17	9	"	"	PUNCT
inlawrev-3194	17	10	it	it	PRON
inlawrev-3194	17	11	is	be	AUX
inlawrev-3194	17	12	a	a	DET
inlawrev-3194	17	13	nice	nice	ADJ
inlawrev-3194	17	14	,	,	PUNCT
inlawrev-3194	17	15	tidy	tidy	ADJ
inlawrev-3194	17	16	,	,	PUNCT
inlawrev-3194	17	17	'	'	PUNCT
inlawrev-3194	17	18	logical	logical	ADJ
inlawrev-3194	17	19	'	'	PUNCT
inlawrev-3194	17	20	argument	argument	NOUN
inlawrev-3194	17	21	but	but	CCONJ
inlawrev-3194	17	22	so	so	ADV
inlawrev-3194	17	23	manifestly	manifestly	ADV
inlawrev-3194	17	24	contrary	contrary	ADJ
inlawrev-3194	17	25	to	to	ADP
inlawrev-3194	17	26	the	the	DET
inlawrev-3194	17	27	purpose	purpose	NOUN
inlawrev-3194	17	28	of	of	ADP
inlawrev-3194	17	29	the	the	DET
inlawrev-3194	17	30	statute	statute	NOUN
inlawrev-3194	17	31	as	as	SCONJ
inlawrev-3194	17	32	to	to	PART
inlawrev-3194	17	33	incite	incite	VERB
inlawrev-3194	17	34	grave	grave	ADJ
inlawrev-3194	17	35	doubts	doubt	NOUN
inlawrev-3194	17	36	,	,	PUNCT
inlawrev-3194	17	37	at	at	ADP
inlawrev-3194	17	38	least	least	ADJ
inlawrev-3194	17	39	in	in	ADP
inlawrev-3194	17	40	judges	judge	NOUN
inlawrev-3194	17	41	who	who	PRON
inlawrev-3194	17	42	are	be	AUX
inlawrev-3194	17	43	not	not	PART
inlawrev-3194	17	44	in	in	ADP
inlawrev-3194	17	45	thrall	thrall	NOUN
inlawrev-3194	17	46	to	to	ADP
inlawrev-3194	17	47	the	the	DET
inlawrev-3194	17	48	syllogistic	syllogistic	ADJ
inlawrev-3194	17	49	style	style	NOUN
inlawrev-3194	17	50	of	of	ADP
inlawrev-3194	17	51	legal	legal	ADJ
inlawrev-3194	17	52	reasoning	reasoning	NOUN
inlawrev-3194	17	53	.	.	PUNCT
inlawrev-3194	18	1	"4	"4	ADJ
inlawrev-3194	18	2	the	the	DET
inlawrev-3194	18	3	court	court	NOUN
inlawrev-3194	18	4	's	's	PART
inlawrev-3194	18	5	opinion	opinion	NOUN
inlawrev-3194	18	6	did	do	AUX
inlawrev-3194	18	7	not	not	PART
inlawrev-3194	18	8	explore	explore	VERB
inlawrev-3194	18	9	whether	whether	SCONJ
inlawrev-3194	18	10	the	the	DET
inlawrev-3194	18	11	result	result	NOUN
inlawrev-3194	18	12	in	in	ADP
inlawrev-3194	18	13	in	in	ADP
inlawrev-3194	18	14	re	re	PROPN
inlawrev-3194	18	15	freedom	freedom	NOUN
inlawrev-3194	18	16	group	group	PROPN
inlawrev-3194	18	17	,	,	PUNCT
inlawrev-3194	18	18	inc	inc	PROPN
inlawrev-3194	18	19	.	.	PROPN
inlawrev-3194	18	20	can	can	AUX
inlawrev-3194	18	21	be	be	AUX
inlawrev-3194	18	22	reconciled	reconcile	VERB
inlawrev-3194	18	23	with	with	ADP
inlawrev-3194	18	24	another	another	DET
inlawrev-3194	18	25	seventh	seventh	ADJ
inlawrev-3194	18	26	circuit	circuit	NOUN
inlawrev-3194	18	27	decision	decision	NOUN
inlawrev-3194	18	28	,	,	PUNCT
inlawrev-3194	18	29	in	in	ADP
inlawrev-3194	18	30	re	re	X
inlawrev-3194	18	31	coppie	coppie	PROPN
inlawrev-3194	18	32	,	,	PUNCT
inlawrev-3194	18	33	5	5	NUM
inlawrev-3194	18	34	which	which	PRON
inlawrev-3194	18	35	held	hold	VERB
inlawrev-3194	18	36	that	that	SCONJ
inlawrev-3194	18	37	wages	wage	NOUN
inlawrev-3194	18	38	earned	earn	VERB
inlawrev-3194	18	39	within	within	ADP
inlawrev-3194	18	40	ninety	ninety	NUM
inlawrev-3194	18	41	days	day	NOUN
inlawrev-3194	18	42	of	of	ADP
inlawrev-3194	18	43	bankruptcy	bankruptcy	NOUN
inlawrev-3194	18	44	can	can	AUX
inlawrev-3194	18	45	not	not	PART
inlawrev-3194	18	46	be	be	AUX
inlawrev-3194	18	47	recovered	recover	VERB
inlawrev-3194	18	48	by	by	ADP
inlawrev-3194	18	49	the	the	DET
inlawrev-3194	18	50	trustee	trustee	NOUN
inlawrev-3194	18	51	when	when	SCONJ
inlawrev-3194	18	52	they	they	PRON
inlawrev-3194	18	53	are	be	AUX
inlawrev-3194	18	54	paid	pay	VERB
inlawrev-3194	18	55	to	to	ADP
inlawrev-3194	18	56	a	a	DET
inlawrev-3194	18	57	creditor	creditor	NOUN
inlawrev-3194	18	58	pursuant	pursuant	ADJ
inlawrev-3194	18	59	to	to	ADP
inlawrev-3194	18	60	a	a	DET
inlawrev-3194	18	61	*	*	PUNCT
inlawrev-3194	18	62	robert	robert	PROPN
inlawrev-3194	18	63	h.	h.	PROPN
inlawrev-3194	18	64	mckinney	mckinney	PROPN
inlawrev-3194	18	65	professor	professor	PROPN
inlawrev-3194	18	66	of	of	ADP
inlawrev-3194	18	67	law	law	PROPN
inlawrev-3194	18	68	,	,	PUNCT
inlawrev-3194	18	69	indiana	indiana	PROPN
inlawrev-3194	18	70	university	university	PROPN
inlawrev-3194	18	71	—	—	PUNCT
inlawrev-3194	18	72	bloomington	bloomington	PROPN
inlawrev-3194	18	73	.	.	PUNCT
inlawrev-3194	19	1	b.a	b.a	PROPN
inlawrev-3194	19	2	.	.	PROPN
inlawrev-3194	19	3	,	,	PUNCT
inlawrev-3194	19	4	1952	1952	NUM
inlawrev-3194	19	5	,	,	PUNCT
inlawrev-3194	19	6	harvard	harvard	PROPN
inlawrev-3194	19	7	university	university	PROPN
inlawrev-3194	19	8	;	;	PUNCT
inlawrev-3194	19	9	l.l.b	l.l.b	PROPN
inlawrev-3194	19	10	.	.	PROPN
inlawrev-3194	19	11	,	,	PUNCT
inlawrev-3194	19	12	1955	1955	NUM
inlawrev-3194	19	13	,	,	PUNCT
inlawrev-3194	19	14	harvard	harvard	PROPN
inlawrev-3194	19	15	university	university	PROPN
inlawrev-3194	19	16	school	school	NOUN
inlawrev-3194	19	17	of	of	ADP
inlawrev-3194	19	18	law	law	NOUN
inlawrev-3194	19	19	.	.	PUNCT
inlawrev-3194	20	1	1	1	NUM
inlawrev-3194	20	2	.	.	X
inlawrev-3194	20	3	50	50	NUM
inlawrev-3194	20	4	f.3d	f.3d	NUM
inlawrev-3194	20	5	408	408	NUM
inlawrev-3194	20	6	(	(	PUNCT
inlawrev-3194	20	7	7th	7th	ADJ
inlawrev-3194	20	8	cir	cir	NOUN
inlawrev-3194	20	9	.	.	PROPN
inlawrev-3194	20	10	1995	1995	NUM
inlawrev-3194	20	11	)	)	PUNCT
inlawrev-3194	20	12	.	.	PUNCT
inlawrev-3194	21	1	2	2	NUM
inlawrev-3194	21	2	.	.	SYM
inlawrev-3194	21	3	1	1	NUM
inlawrev-3194	21	4	1	1	NUM
inlawrev-3194	21	5	u.s.c	u.s.c	NOUN
inlawrev-3194	21	6	.	.	PUNCT
inlawrev-3194	22	1	§	§	PROPN
inlawrev-3194	22	2	547(b)(4)(a	547(b)(4)(a	NUM
inlawrev-3194	22	3	)	)	PUNCT
inlawrev-3194	22	4	(	(	PUNCT
inlawrev-3194	22	5	1994	1994	NUM
inlawrev-3194	22	6	)	)	PUNCT
inlawrev-3194	22	7	.	.	PUNCT
inlawrev-3194	23	1	3	3	X
inlawrev-3194	23	2	.	.	X
inlawrev-3194	23	3	in	in	ADP
inlawrev-3194	23	4	re	re	PROPN
inlawrev-3194	23	5	freedom	freedom	NOUN
inlawrev-3194	23	6	group	group	PROPN
inlawrev-3194	23	7	,	,	PUNCT
inlawrev-3194	23	8	inc	inc	PROPN
inlawrev-3194	23	9	.	.	PROPN
inlawrev-3194	23	10	,	,	PUNCT
inlawrev-3194	23	11	50	50	NUM
inlawrev-3194	23	12	f.3d	f.3d	NUM
inlawrev-3194	23	13	at	at	ADP
inlawrev-3194	23	14	410	410	NUM
inlawrev-3194	23	15	.	.	PUNCT
inlawrev-3194	24	1	4	4	NUM
inlawrev-3194	24	2	.	.	X
inlawrev-3194	25	1	i	i	PRON
inlawrev-3194	25	2	d.	d.	PROPN
inlawrev-3194	25	3	5	5	NUM
inlawrev-3194	25	4	.	.	PUNCT
inlawrev-3194	25	5	728	728	NUM
inlawrev-3194	25	6	f.2d	f.2d	SYM
inlawrev-3194	25	7	95	95	NUM
inlawrev-3194	25	8	1	1	NUM
inlawrev-3194	25	9	(	(	PUNCT
inlawrev-3194	25	10	7th	7th	ADJ
inlawrev-3194	25	11	cir	cir	NOUN
inlawrev-3194	25	12	.	.	PUNCT
inlawrev-3194	25	13	1984	1984	NUM
inlawrev-3194	25	14	)	)	PUNCT
inlawrev-3194	25	15	,	,	PUNCT
inlawrev-3194	25	16	cert	cert	NOUN
inlawrev-3194	25	17	,	,	PUNCT
inlawrev-3194	25	18	denied	deny	VERB
inlawrev-3194	25	19	sub	sub	PROPN
inlawrev-3194	25	20	nom	nom	PROPN
inlawrev-3194	25	21	.	.	PROPN
inlawrev-3194	26	1	gouveia	gouveia	PROPN
inlawrev-3194	26	2	v.	v.	PROPN
inlawrev-3194	26	3	hammond	hammond	PROPN
inlawrev-3194	26	4	clinic	clinic	PROPN
inlawrev-3194	26	5	,	,	PUNCT
inlawrev-3194	26	6	469	469	NUM
inlawrev-3194	26	7	u.s	u.s	PROPN
inlawrev-3194	26	8	.	.	PROPN
inlawrev-3194	26	9	1105(1985	1105(1985	NUM
inlawrev-3194	26	10	)	)	PUNCT
inlawrev-3194	26	11	.	.	PUNCT
inlawrev-3194	27	1	786	786	NUM
inlawrev-3194	27	2	indiana	indiana	PROPN
inlawrev-3194	27	3	law	law	PROPN
inlawrev-3194	27	4	review	review	NOUN
inlawrev-3194	27	5	[	[	X
inlawrev-3194	27	6	vol	vol	NOUN
inlawrev-3194	27	7	.	.	PUNCT
inlawrev-3194	27	8	29:785	29:785	NUM
inlawrev-3194	27	9	garnishment	garnishment	NOUN
inlawrev-3194	27	10	obtained	obtain	VERB
inlawrev-3194	27	11	outside	outside	ADP
inlawrev-3194	27	12	the	the	DET
inlawrev-3194	27	13	ninety	ninety	NUM
inlawrev-3194	27	14	-	-	PUNCT
inlawrev-3194	27	15	day	day	NOUN
inlawrev-3194	27	16	period	period	NOUN
inlawrev-3194	27	17	.	.	PUNCT
inlawrev-3194	28	1	6	6	NUM
inlawrev-3194	28	2	both	both	PRON
inlawrev-3194	28	3	in	in	ADP
inlawrev-3194	28	4	re	re	NOUN
inlawrev-3194	28	5	freedom	freedom	NOUN
inlawrev-3194	28	6	group	group	PROPN
inlawrev-3194	28	7	,	,	PUNCT
inlawrev-3194	28	8	inc	inc	PROPN
inlawrev-3194	28	9	.	.	PROPN
inlawrev-3194	28	10	and	and	CCONJ
inlawrev-3194	28	11	in	in	ADP
inlawrev-3194	28	12	re	re	X
inlawrev-3194	28	13	coppie	coppie	PROPN
inlawrev-3194	28	14	involve	involve	VERB
inlawrev-3194	28	15	voluntary	voluntary	ADJ
inlawrev-3194	28	16	debtor	debtor	NOUN
inlawrev-3194	28	17	activity	activity	NOUN
inlawrev-3194	28	18	,	,	PUNCT
inlawrev-3194	28	19	earning	earn	VERB
inlawrev-3194	28	20	wages	wage	NOUN
inlawrev-3194	28	21	or	or	CCONJ
inlawrev-3194	28	22	making	make	VERB
inlawrev-3194	28	23	bank	bank	NOUN
inlawrev-3194	28	24	deposits	deposit	NOUN
inlawrev-3194	28	25	,	,	PUNCT
inlawrev-3194	28	26	resulting	result	VERB
inlawrev-3194	28	27	in	in	ADP
inlawrev-3194	28	28	a	a	DET
inlawrev-3194	28	29	transfer	transfer	NOUN
inlawrev-3194	28	30	of	of	ADP
inlawrev-3194	28	31	value	value	NOUN
inlawrev-3194	28	32	to	to	ADP
inlawrev-3194	28	33	a	a	DET
inlawrev-3194	28	34	creditor	creditor	NOUN
inlawrev-3194	28	35	pursuant	pursuant	ADJ
inlawrev-3194	28	36	to	to	ADP
inlawrev-3194	28	37	a	a	DET
inlawrev-3194	28	38	judicial	judicial	ADJ
inlawrev-3194	28	39	writ	writ	NOUN
inlawrev-3194	28	40	within	within	ADP
inlawrev-3194	28	41	ninety	ninety	NUM
inlawrev-3194	28	42	days	day	NOUN
inlawrev-3194	28	43	of	of	ADP
inlawrev-3194	28	44	bankruptcy	bankruptcy	NOUN
inlawrev-3194	28	45	.	.	PUNCT
inlawrev-3194	29	1	only	only	ADV
inlawrev-3194	29	2	in	in	ADP
inlawrev-3194	29	3	re	re	PROPN
inlawrev-3194	29	4	freedom	freedom	NOUN
inlawrev-3194	29	5	group	group	PROPN
inlawrev-3194	29	6	,	,	PUNCT
inlawrev-3194	29	7	inc	inc	PROPN
inlawrev-3194	29	8	.	.	PROPN
inlawrev-3194	29	9	adopts	adopt	VERB
inlawrev-3194	29	10	the	the	DET
inlawrev-3194	29	11	better	well	ADJ
inlawrev-3194	29	12	7	7	NUM
inlawrev-3194	29	13	view	view	NOUN
inlawrev-3194	29	14	that	that	SCONJ
inlawrev-3194	29	15	the	the	DET
inlawrev-3194	29	16	value	value	NOUN
inlawrev-3194	29	17	transferred	transfer	VERB
inlawrev-3194	29	18	in	in	ADP
inlawrev-3194	29	19	that	that	DET
inlawrev-3194	29	20	ninety	ninety	NUM
inlawrev-3194	29	21	day	day	NOUN
inlawrev-3194	29	22	period	period	NOUN
inlawrev-3194	29	23	can	can	AUX
inlawrev-3194	29	24	be	be	AUX
inlawrev-3194	29	25	recovered	recover	VERB
inlawrev-3194	29	26	for	for	ADP
inlawrev-3194	29	27	the	the	DET
inlawrev-3194	29	28	bankruptcy	bankruptcy	NOUN
inlawrev-3194	29	29	estate	estate	NOUN
inlawrev-3194	29	30	,	,	PUNCT
inlawrev-3194	29	31	notwithstanding	notwithstanding	ADP
inlawrev-3194	29	32	the	the	DET
inlawrev-3194	29	33	age	age	NOUN
inlawrev-3194	29	34	of	of	ADP
inlawrev-3194	29	35	the	the	DET
inlawrev-3194	29	36	writ	writ	NOUN
inlawrev-3194	29	37	.	.	PUNCT
inlawrev-3194	30	1	as	as	SCONJ
inlawrev-3194	30	2	judge	judge	NOUN
inlawrev-3194	30	3	posner	posner	NOUN
inlawrev-3194	30	4	observed	observe	VERB
inlawrev-3194	30	5	,	,	PUNCT
inlawrev-3194	30	6	freedom	freedom	NOUN
inlawrev-3194	30	7	group	group	NOUN
inlawrev-3194	30	8	did	do	AUX
inlawrev-3194	30	9	not	not	PART
inlawrev-3194	30	10	have	have	VERB
inlawrev-3194	30	11	to	to	PART
inlawrev-3194	30	12	deposit	deposit	VERB
inlawrev-3194	30	13	$	$	SYM
inlawrev-3194	30	14	18,000	18,000	NUM
inlawrev-3194	30	15	—	—	PUNCT
inlawrev-3194	30	16	or	or	CCONJ
inlawrev-3194	30	17	10	10	NUM
inlawrev-3194	30	18	—	—	PUNCT
inlawrev-3194	30	19	in	in	ADP
inlawrev-3194	30	20	its	its	PRON
inlawrev-3194	30	21	bank	bank	NOUN
inlawrev-3194	30	22	account	account	NOUN
inlawrev-3194	30	23	after	after	SCONJ
inlawrev-3194	30	24	the	the	DET
inlawrev-3194	30	25	notice	notice	NOUN
inlawrev-3194	30	26	of	of	ADP
inlawrev-3194	30	27	garnishment	garnishment	NOUN
inlawrev-3194	30	28	was	be	AUX
inlawrev-3194	30	29	issued	issue	VERB
inlawrev-3194	30	30	.	.	PUNCT
inlawrev-3194	31	1	that	that	PRON
inlawrev-3194	31	2	was	be	AUX
inlawrev-3194	31	3	a	a	DET
inlawrev-3194	31	4	decision	decision	NOUN
inlawrev-3194	31	5	made	make	VERB
inlawrev-3194	31	6	(	(	PUNCT
inlawrev-3194	31	7	or	or	CCONJ
inlawrev-3194	31	8	effectuated	effectuate	VERB
inlawrev-3194	31	9	)	)	PUNCT
inlawrev-3194	31	10	by	by	ADP
inlawrev-3194	31	11	freedom	freedom	NOUN
inlawrev-3194	31	12	group	group	NOUN
inlawrev-3194	31	13	within	within	ADP
inlawrev-3194	31	14	ninety	ninety	NUM
inlawrev-3194	31	15	days	day	NOUN
inlawrev-3194	31	16	of	of	ADP
inlawrev-3194	31	17	declaring	declare	VERB
inlawrev-3194	31	18	bankruptcy	bankruptcy	NOUN
inlawrev-3194	31	19	,	,	PUNCT
inlawrev-3194	31	20	and	and	CCONJ
inlawrev-3194	31	21	thus	thus	ADV
inlawrev-3194	31	22	during	during	ADP
inlawrev-3194	31	23	the	the	DET
inlawrev-3194	31	24	period	period	NOUN
inlawrev-3194	31	25	of	of	ADP
inlawrev-3194	31	26	avoidable	avoidable	ADJ
inlawrev-3194	31	27	preferences	preference	NOUN
inlawrev-3194	31	28	.	.	PUNCT
inlawrev-3194	32	1	the	the	DET
inlawrev-3194	32	2	effect	effect	NOUN
inlawrev-3194	32	3	was	be	AUX
inlawrev-3194	32	4	to	to	PART
inlawrev-3194	32	5	put	put	VERB
inlawrev-3194	32	6	one	one	NUM
inlawrev-3194	32	7	of	of	ADP
inlawrev-3194	32	8	its	its	PRON
inlawrev-3194	32	9	creditors	creditor	NOUN
inlawrev-3194	32	10	,	,	PUNCT
inlawrev-3194	32	11	the	the	DET
inlawrev-3194	32	12	one	one	NOUN
inlawrev-3194	32	13	that	that	PRON
inlawrev-3194	32	14	had	have	AUX
inlawrev-3194	32	15	succeeded	succeed	VERB
inlawrev-3194	32	16	in	in	ADP
inlawrev-3194	32	17	garnishing	garnish	VERB
inlawrev-3194	32	18	its	its	PRON
inlawrev-3194	32	19	bank	bank	NOUN
inlawrev-3194	32	20	account	account	NOUN
inlawrev-3194	32	21	,	,	PUNCT
inlawrev-3194	32	22	ahead	ahead	ADV
inlawrev-3194	32	23	of	of	ADP
inlawrev-3194	32	24	the	the	DET
inlawrev-3194	32	25	others	other	NOUN
inlawrev-3194	32	26	—	—	PUNCT
inlawrev-3194	32	27	and	and	CCONJ
inlawrev-3194	32	28	that	that	PRON
inlawrev-3194	32	29	is	be	AUX
inlawrev-3194	32	30	just	just	ADV
inlawrev-3194	32	31	the	the	DET
inlawrev-3194	32	32	sort	sort	NOUN
inlawrev-3194	32	33	of	of	ADP
inlawrev-3194	32	34	thing	thing	NOUN
inlawrev-3194	32	35	that	that	PRON
inlawrev-3194	32	36	the	the	DET
inlawrev-3194	32	37	preferential	preferential	ADJ
inlawrev-3194	32	38	-	-	PUNCT
inlawrev-3194	32	39	transfer	transfer	NOUN
inlawrev-3194	32	40	statute	statute	NOUN
inlawrev-3194	32	41	is	be	AUX
inlawrev-3194	32	42	intended	intend	VERB
inlawrev-3194	32	43	to	to	PART
inlawrev-3194	32	44	prevent	prevent	VERB
inlawrev-3194	32	45	.	.	PUNCT
inlawrev-3194	33	1	8	8	NUM
inlawrev-3194	33	2	this	this	DET
inlawrev-3194	33	3	reasoning	reasoning	NOUN
inlawrev-3194	33	4	is	be	AUX
inlawrev-3194	33	5	very	very	ADV
inlawrev-3194	33	6	persuasive	persuasive	ADJ
inlawrev-3194	33	7	.	.	PUNCT
inlawrev-3194	34	1	9	9	NUM
inlawrev-3194	34	2	it	it	PRON
inlawrev-3194	34	3	suggests	suggest	VERB
inlawrev-3194	34	4	that	that	SCONJ
inlawrev-3194	34	5	in	in	ADP
inlawrev-3194	34	6	re	re	ADP
inlawrev-3194	34	7	coppie	coppie	PROPN
inlawrev-3194	34	8	was	be	AUX
inlawrev-3194	34	9	incorrectly	incorrectly	ADV
inlawrev-3194	34	10	decided	decide	VERB
inlawrev-3194	34	11	.	.	PUNCT
inlawrev-3194	35	1	the	the	DET
inlawrev-3194	35	2	court	court	NOUN
inlawrev-3194	35	3	in	in	ADP
inlawrev-3194	35	4	in	in	ADP
inlawrev-3194	35	5	re	re	PROPN
inlawrev-3194	35	6	freedom	freedom	NOUN
inlawrev-3194	35	7	group	group	PROPN
inlawrev-3194	35	8	,	,	PUNCT
inlawrev-3194	35	9	inc	inc	PROPN
inlawrev-3194	35	10	.	.	PROPN
inlawrev-3194	35	11	also	also	ADV
inlawrev-3194	35	12	held	hold	VERB
inlawrev-3194	35	13	that	that	SCONJ
inlawrev-3194	35	14	the	the	DET
inlawrev-3194	35	15	debtor	debtor	NOUN
inlawrev-3194	35	16	could	could	AUX
inlawrev-3194	35	17	recover	recover	VERB
inlawrev-3194	35	18	the	the	DET
inlawrev-3194	35	19	$	$	SYM
inlawrev-3194	35	20	108.25	108.25	NUM
inlawrev-3194	35	21	that	that	PRON
inlawrev-3194	35	22	had	have	AUX
inlawrev-3194	35	23	been	be	AUX
inlawrev-3194	35	24	in	in	ADP
inlawrev-3194	35	25	the	the	DET
inlawrev-3194	35	26	account	account	NOUN
inlawrev-3194	35	27	even	even	ADV
inlawrev-3194	35	28	though	though	SCONJ
inlawrev-3194	35	29	it	it	PRON
inlawrev-3194	35	30	had	have	AUX
inlawrev-3194	35	31	been	be	AUX
inlawrev-3194	35	32	deposited	deposit	VERB
inlawrev-3194	35	33	before	before	ADP
inlawrev-3194	35	34	the	the	DET
inlawrev-3194	35	35	ninetieth	ninetieth	ADJ
inlawrev-3194	35	36	day	day	NOUN
inlawrev-3194	35	37	prior	prior	ADV
inlawrev-3194	35	38	to	to	ADP
inlawrev-3194	35	39	the	the	DET
inlawrev-3194	35	40	filing	filing	NOUN
inlawrev-3194	35	41	.	.	PUNCT
inlawrev-3194	36	1	the	the	DET
inlawrev-3194	36	2	court	court	NOUN
inlawrev-3194	36	3	reasoned	reason	VERB
inlawrev-3194	36	4	that	that	SCONJ
inlawrev-3194	36	5	the	the	DET
inlawrev-3194	36	6	creditor	creditor	NOUN
inlawrev-3194	36	7	's	's	PART
inlawrev-3194	36	8	right	right	NOUN
inlawrev-3194	36	9	to	to	ADP
inlawrev-3194	36	10	the	the	DET
inlawrev-3194	36	11	funds	fund	NOUN
inlawrev-3194	36	12	was	be	AUX
inlawrev-3194	36	13	not	not	PART
inlawrev-3194	36	14	fully	fully	ADV
inlawrev-3194	36	15	established	establish	VERB
inlawrev-3194	36	16	until	until	SCONJ
inlawrev-3194	36	17	the	the	DET
inlawrev-3194	36	18	final	final	ADJ
inlawrev-3194	36	19	order	order	NOUN
inlawrev-3194	36	20	in	in	ADP
inlawrev-3194	36	21	the	the	DET
inlawrev-3194	36	22	garnishment	garnishment	NOUN
inlawrev-3194	36	23	was	be	AUX
inlawrev-3194	36	24	entered	enter	VERB
inlawrev-3194	36	25	:	:	PUNCT
inlawrev-3194	36	26	there	there	PRON
inlawrev-3194	36	27	might	might	AUX
inlawrev-3194	36	28	be	be	AUX
inlawrev-3194	36	29	another	another	DET
inlawrev-3194	36	30	creditor	creditor	NOUN
inlawrev-3194	36	31	ahead	ahead	ADV
inlawrev-3194	36	32	of	of	ADP
inlawrev-3194	36	33	it	it	PRON
inlawrev-3194	36	34	;	;	PUNCT
inlawrev-3194	36	35	there	there	PRON
inlawrev-3194	36	36	might	might	AUX
inlawrev-3194	36	37	be	be	AUX
inlawrev-3194	36	38	some	some	DET
inlawrev-3194	36	39	serious	serious	ADJ
inlawrev-3194	36	40	defect	defect	NOUN
inlawrev-3194	36	41	in	in	ADP
inlawrev-3194	36	42	the	the	DET
inlawrev-3194	36	43	judgment	judgment	NOUN
inlawrev-3194	36	44	;	;	PUNCT
inlawrev-3194	36	45	the	the	DET
inlawrev-3194	36	46	judgment	judgment	NOUN
inlawrev-3194	36	47	might	might	AUX
inlawrev-3194	36	48	not	not	PART
inlawrev-3194	36	49	be	be	AUX
inlawrev-3194	36	50	against	against	ADP
inlawrev-3194	36	51	this	this	DET
inlawrev-3194	36	52	debtor	debtor	NOUN
inlawrev-3194	36	53	;	;	PUNCT
inlawrev-3194	36	54	the	the	DET
inlawrev-3194	36	55	garnishee	garnishee	NOUN
inlawrev-3194	36	56	might	might	AUX
inlawrev-3194	36	57	not	not	PART
inlawrev-3194	36	58	be	be	AUX
inlawrev-3194	36	59	holding	hold	VERB
inlawrev-3194	36	60	funds	fund	NOUN
inlawrev-3194	36	61	owed	owe	VERB
inlawrev-3194	36	62	to	to	ADP
inlawrev-3194	36	63	the	the	DET
inlawrev-3194	36	64	debtor	debtor	NOUN
inlawrev-3194	36	65	;	;	PUNCT
inlawrev-3194	36	66	and	and	CCONJ
inlawrev-3194	36	67	so	so	ADV
inlawrev-3194	36	68	forth	forth	ADV
inlawrev-3194	36	69	.	.	PUNCT
inlawrev-3194	37	1	suppose	suppose	VERB
inlawrev-3194	37	2	the	the	DET
inlawrev-3194	37	3	debtor	debtor	NOUN
inlawrev-3194	37	4	wanted	want	VERB
inlawrev-3194	37	5	this	this	DET
inlawrev-3194	37	6	creditor	creditor	NOUN
inlawrev-3194	37	7	to	to	PART
inlawrev-3194	37	8	get	get	VERB
inlawrev-3194	37	9	his	his	PRON
inlawrev-3194	37	10	money	money	NOUN
inlawrev-3194	37	11	.	.	PUNCT
inlawrev-3194	38	1	the	the	DET
inlawrev-3194	38	2	debtor	debtor	NOUN
inlawrev-3194	38	3	might	might	AUX
inlawrev-3194	38	4	decide	decide	VERB
inlawrev-3194	38	5	not	not	PART
inlawrev-3194	38	6	to	to	PART
inlawrev-3194	38	7	interpose	interpose	VERB
inlawrev-3194	38	8	valid	valid	ADJ
inlawrev-3194	38	9	defenses	defense	NOUN
inlawrev-3194	38	10	to	to	ADP
inlawrev-3194	38	11	the	the	DET
inlawrev-3194	38	12	garnishment	garnishment	NOUN
inlawrev-3194	38	13	.	.	PUNCT
inlawrev-3194	39	1	this	this	DET
inlawrev-3194	39	2	decision	decision	NOUN
inlawrev-3194	39	3	might	might	AUX
inlawrev-3194	39	4	come	come	VERB
inlawrev-3194	39	5	,	,	PUNCT
inlawrev-3194	39	6	or	or	CCONJ
inlawrev-3194	39	7	take	take	VERB
inlawrev-3194	39	8	effect	effect	NOUN
inlawrev-3194	39	9	,	,	PUNCT
inlawrev-3194	39	10	well	well	ADV
inlawrev-3194	39	11	into	into	ADP
inlawrev-3194	39	12	the	the	DET
inlawrev-3194	39	13	preference	preference	NOUN
inlawrev-3194	39	14	period	period	NOUN
inlawrev-3194	39	15	.	.	PUNCT
inlawrev-3194	40	1	the	the	DET
inlawrev-3194	40	2	effect	effect	NOUN
inlawrev-3194	40	3	would	would	AUX
inlawrev-3194	40	4	be	be	AUX
inlawrev-3194	40	5	,	,	PUNCT
inlawrev-3194	40	6	within	within	ADP
inlawrev-3194	40	7	that	that	DET
inlawrev-3194	40	8	period	period	NOUN
inlawrev-3194	40	9	,	,	PUNCT
inlawrev-3194	40	10	to	to	PART
inlawrev-3194	40	11	favor	favor	VERB
inlawrev-3194	40	12	one	one	NUM
inlawrev-3194	40	13	creditor	creditor	NOUN
inlawrev-3194	40	14	over	over	ADP
inlawrev-3194	40	15	another	another	PRON
inlawrev-3194	40	16	.	.	PUNCT
inlawrev-3194	41	1	10	10	NUM
inlawrev-3194	41	2	this	this	DET
inlawrev-3194	41	3	reasoning	reasoning	NOUN
inlawrev-3194	41	4	,	,	PUNCT
inlawrev-3194	41	5	which	which	PRON
inlawrev-3194	41	6	focuses	focus	VERB
inlawrev-3194	41	7	on	on	ADP
inlawrev-3194	41	8	uncertainty	uncertainty	NOUN
inlawrev-3194	41	9	of	of	ADP
inlawrev-3194	41	10	collection	collection	NOUN
inlawrev-3194	41	11	,	,	PUNCT
inlawrev-3194	41	12	if	if	SCONJ
inlawrev-3194	41	13	carried	carry	VERB
inlawrev-3194	41	14	to	to	ADP
inlawrev-3194	41	15	its	its	PRON
inlawrev-3194	41	16	logical	logical	ADJ
inlawrev-3194	41	17	conclusion	conclusion	NOUN
inlawrev-3194	41	18	,	,	PUNCT
inlawrev-3194	41	19	casts	cast	VERB
inlawrev-3194	41	20	doubt	doubt	NOUN
inlawrev-3194	41	21	on	on	ADP
inlawrev-3194	41	22	the	the	DET
inlawrev-3194	41	23	validity	validity	NOUN
inlawrev-3194	41	24	of	of	ADP
inlawrev-3194	41	25	all	all	DET
inlawrev-3194	41	26	security	security	NOUN
inlawrev-3194	41	27	interests	interest	NOUN
inlawrev-3194	41	28	in	in	ADP
inlawrev-3194	41	29	6	6	NUM
inlawrev-3194	41	30	.	.	PUNCT
inlawrev-3194	42	1	in	in	ADP
inlawrev-3194	42	2	re	re	PROPN
inlawrev-3194	42	3	coppie	coppie	PROPN
inlawrev-3194	42	4	ignores	ignore	VERB
inlawrev-3194	42	5	1	1	NUM
inlawrev-3194	42	6	1	1	NUM
inlawrev-3194	42	7	u.s.c	u.s.c	NOUN
inlawrev-3194	42	8	.	.	PUNCT
inlawrev-3194	43	1	§	§	PROPN
inlawrev-3194	43	2	547(e)(3	547(e)(3	NOUN
inlawrev-3194	43	3	)	)	PUNCT
inlawrev-3194	43	4	which	which	PRON
inlawrev-3194	43	5	states	state	VERB
inlawrev-3194	43	6	:	:	PUNCT
inlawrev-3194	43	7	"	"	PUNCT
inlawrev-3194	43	8	for	for	ADP
inlawrev-3194	43	9	purposes	purpose	NOUN
inlawrev-3194	43	10	of	of	ADP
inlawrev-3194	43	11	[	[	X
inlawrev-3194	43	12	§	§	PROPN
inlawrev-3194	43	13	547	547	NUM
inlawrev-3194	43	14	]	]	PUNCT
inlawrev-3194	43	15	,	,	PUNCT
inlawrev-3194	43	16	a	a	DET
inlawrev-3194	43	17	transfer	transfer	NOUN
inlawrev-3194	43	18	is	be	AUX
inlawrev-3194	43	19	not	not	PART
inlawrev-3194	43	20	made	make	VERB
inlawrev-3194	43	21	until	until	SCONJ
inlawrev-3194	43	22	the	the	DET
inlawrev-3194	43	23	debtor	debtor	NOUN
inlawrev-3194	43	24	has	have	AUX
inlawrev-3194	43	25	acquired	acquire	VERB
inlawrev-3194	43	26	rights	right	NOUN
inlawrev-3194	43	27	in	in	ADP
inlawrev-3194	43	28	the	the	DET
inlawrev-3194	43	29	property	property	NOUN
inlawrev-3194	43	30	transferred	transfer	VERB
inlawrev-3194	43	31	.	.	PUNCT
inlawrev-3194	43	32	"	"	PUNCT
inlawrev-3194	44	1	thus	thus	ADV
inlawrev-3194	44	2	,	,	PUNCT
inlawrev-3194	44	3	the	the	DET
inlawrev-3194	44	4	age	age	NOUN
inlawrev-3194	44	5	of	of	ADP
inlawrev-3194	44	6	the	the	DET
inlawrev-3194	44	7	writ	writ	NOUN
inlawrev-3194	44	8	is	be	AUX
inlawrev-3194	44	9	irrelevant	irrelevant	ADJ
inlawrev-3194	44	10	.	.	PUNCT
inlawrev-3194	45	1	any	any	DET
inlawrev-3194	45	2	rule	rule	NOUN
inlawrev-3194	45	3	of	of	ADP
inlawrev-3194	45	4	state	state	NOUN
inlawrev-3194	45	5	law	law	NOUN
inlawrev-3194	45	6	purporting	purport	VERB
inlawrev-3194	45	7	to	to	PART
inlawrev-3194	45	8	transfer	transfer	VERB
inlawrev-3194	45	9	unearned	unearned	ADJ
inlawrev-3194	45	10	wages	wage	NOUN
inlawrev-3194	45	11	to	to	ADP
inlawrev-3194	45	12	a	a	DET
inlawrev-3194	45	13	creditor	creditor	NOUN
inlawrev-3194	45	14	at	at	ADP
inlawrev-3194	45	15	an	an	DET
inlawrev-3194	45	16	earlier	early	ADJ
inlawrev-3194	45	17	date	date	NOUN
inlawrev-3194	45	18	is	be	AUX
inlawrev-3194	45	19	invalidated	invalidate	VERB
inlawrev-3194	45	20	by	by	ADP
inlawrev-3194	45	21	the	the	DET
inlawrev-3194	45	22	quoted	quote	VERB
inlawrev-3194	45	23	language	language	NOUN
inlawrev-3194	45	24	.	.	PUNCT
inlawrev-3194	46	1	7	7	NUM
inlawrev-3194	46	2	.	.	SYM
inlawrev-3194	46	3	1	1	NUM
inlawrev-3194	46	4	david	david	PROPN
inlawrev-3194	46	5	epstein	epstein	PROPN
inlawrev-3194	46	6	,	,	PUNCT
inlawrev-3194	46	7	et	et	PROPN
inlawrev-3194	46	8	al	al	PROPN
inlawrev-3194	46	9	.	.	PROPN
inlawrev-3194	46	10	,	,	PUNCT
inlawrev-3194	46	11	bankruptcy	bankruptcy	NOUN
inlawrev-3194	46	12	§	§	PROPN
inlawrev-3194	46	13	6	6	NUM
inlawrev-3194	46	14	-	-	SYM
inlawrev-3194	46	15	15	15	NUM
inlawrev-3194	46	16	,	,	PUNCT
inlawrev-3194	46	17	at	at	ADP
inlawrev-3194	46	18	553	553	NUM
inlawrev-3194	46	19	-	-	SYM
inlawrev-3194	46	20	57	57	NUM
inlawrev-3194	46	21	(	(	PUNCT
inlawrev-3194	46	22	1992	1992	NUM
inlawrev-3194	46	23	)	)	PUNCT
inlawrev-3194	46	24	.	.	PUNCT
inlawrev-3194	47	1	8	8	X
inlawrev-3194	47	2	.	.	X
inlawrev-3194	48	1	in	in	ADP
inlawrev-3194	48	2	re	re	PROPN
inlawrev-3194	48	3	freedom	freedom	NOUN
inlawrev-3194	48	4	group	group	PROPN
inlawrev-3194	48	5	,	,	PUNCT
inlawrev-3194	48	6	inc	inc	PROPN
inlawrev-3194	48	7	.	.	PROPN
inlawrev-3194	48	8	,	,	PUNCT
inlawrev-3194	48	9	50	50	NUM
inlawrev-3194	48	10	f.3d	f.3d	NUM
inlawrev-3194	48	11	at	at	ADP
inlawrev-3194	48	12	41	41	NUM
inlawrev-3194	48	13	1	1	NUM
inlawrev-3194	48	14	.	.	PUNCT
inlawrev-3194	49	1	9	9	X
inlawrev-3194	49	2	.	.	X
inlawrev-3194	50	1	the	the	DET
inlawrev-3194	50	2	operation	operation	NOUN
inlawrev-3194	50	3	of	of	ADP
inlawrev-3194	50	4	an	an	DET
inlawrev-3194	50	5	after	after	ADV
inlawrev-3194	50	6	-	-	PUNCT
inlawrev-3194	50	7	acquired	acquire	VERB
inlawrev-3194	50	8	property	property	NOUN
inlawrev-3194	50	9	clause	clause	NOUN
inlawrev-3194	50	10	can	can	AUX
inlawrev-3194	50	11	similarly	similarly	ADV
inlawrev-3194	50	12	improve	improve	VERB
inlawrev-3194	50	13	the	the	DET
inlawrev-3194	50	14	position	position	NOUN
inlawrev-3194	50	15	of	of	ADP
inlawrev-3194	50	16	a	a	DET
inlawrev-3194	50	17	secured	secure	VERB
inlawrev-3194	50	18	creditor	creditor	NOUN
inlawrev-3194	50	19	on	on	ADP
inlawrev-3194	50	20	the	the	DET
inlawrev-3194	50	21	eve	eve	NOUN
inlawrev-3194	50	22	of	of	ADP
inlawrev-3194	50	23	bankruptcy	bankruptcy	NOUN
inlawrev-3194	50	24	.	.	PUNCT
inlawrev-3194	51	1	however	however	ADV
inlawrev-3194	51	2	,	,	PUNCT
inlawrev-3194	51	3	the	the	DET
inlawrev-3194	51	4	bankruptcy	bankruptcy	NOUN
inlawrev-3194	51	5	code	code	NOUN
inlawrev-3194	51	6	protects	protect	VERB
inlawrev-3194	51	7	the	the	DET
inlawrev-3194	51	8	subsequently	subsequently	ADV
inlawrev-3194	51	9	acquired	acquire	VERB
inlawrev-3194	51	10	security	security	NOUN
inlawrev-3194	51	11	interest	interest	NOUN
inlawrev-3194	51	12	in	in	ADP
inlawrev-3194	51	13	certain	certain	ADJ
inlawrev-3194	51	14	circumstances	circumstance	NOUN
inlawrev-3194	51	15	.	.	PUNCT
inlawrev-3194	52	1	see	see	VERB
inlawrev-3194	52	2	1	1	NUM
inlawrev-3194	52	3	1	1	NUM
inlawrev-3194	52	4	u.s.c	u.s.c	NOUN
inlawrev-3194	52	5	.	.	PUNCT
inlawrev-3194	53	1	§	§	PROPN
inlawrev-3194	53	2	547(c)(5	547(c)(5	PROPN
inlawrev-3194	53	3	)	)	PUNCT
inlawrev-3194	53	4	(	(	PUNCT
inlawrev-3194	53	5	1994	1994	NUM
inlawrev-3194	53	6	)	)	PUNCT
inlawrev-3194	53	7	.	.	PUNCT
inlawrev-3194	54	1	no	no	DET
inlawrev-3194	54	2	similar	similar	ADJ
inlawrev-3194	54	3	protection	protection	NOUN
inlawrev-3194	54	4	is	be	AUX
inlawrev-3194	54	5	available	available	ADJ
inlawrev-3194	54	6	for	for	ADP
inlawrev-3194	54	7	after	after	ADV
inlawrev-3194	54	8	-	-	PUNCT
inlawrev-3194	54	9	acquired	acquire	VERB
inlawrev-3194	54	10	property	property	NOUN
inlawrev-3194	54	11	interests	interest	NOUN
inlawrev-3194	54	12	attributable	attributable	ADJ
inlawrev-3194	54	13	to	to	ADP
inlawrev-3194	54	14	the	the	DET
inlawrev-3194	54	15	operation	operation	NOUN
inlawrev-3194	54	16	of	of	ADP
inlawrev-3194	54	17	judicial	judicial	ADJ
inlawrev-3194	54	18	liens	lien	NOUN
inlawrev-3194	54	19	.	.	PUNCT
inlawrev-3194	55	1	10	10	NUM
inlawrev-3194	55	2	.	.	PUNCT
inlawrev-3194	56	1	in	in	ADP
inlawrev-3194	56	2	re	re	PROPN
inlawrev-3194	56	3	freedom	freedom	NOUN
inlawrev-3194	56	4	group	group	PROPN
inlawrev-3194	56	5	,	,	PUNCT
inlawrev-3194	56	6	inc	inc	PROPN
inlawrev-3194	56	7	.	.	PROPN
inlawrev-3194	56	8	,	,	PUNCT
inlawrev-3194	56	9	50	50	NUM
inlawrev-3194	56	10	f.3d	f.3d	NUM
inlawrev-3194	56	11	at	at	ADP
inlawrev-3194	56	12	412	412	NUM
inlawrev-3194	56	13	.	.	PUNCT
inlawrev-3194	56	14	1996	1996	NUM
inlawrev-3194	56	15	]	]	PUNCT
inlawrev-3194	56	16	bankruptcy	bankruptcy	NOUN
inlawrev-3194	56	17	787	787	NUM
inlawrev-3194	56	18	bankruptcy	bankruptcy	NOUN
inlawrev-3194	56	19	.	.	PUNCT
inlawrev-3194	56	20	"	"	PUNCT
inlawrev-3194	57	1	the	the	DET
inlawrev-3194	57	2	secured	secure	VERB
inlawrev-3194	57	3	creditor	creditor	NOUN
inlawrev-3194	57	4	is	be	AUX
inlawrev-3194	57	5	completely	completely	ADV
inlawrev-3194	57	6	sure	sure	ADJ
inlawrev-3194	57	7	of	of	ADP
inlawrev-3194	57	8	payment	payment	NOUN
inlawrev-3194	57	9	only	only	ADV
inlawrev-3194	57	10	when	when	SCONJ
inlawrev-3194	57	11	payment	payment	NOUN
inlawrev-3194	57	12	actually	actually	ADV
inlawrev-3194	57	13	occurs	occur	VERB
inlawrev-3194	57	14	.	.	PUNCT
inlawrev-3194	58	1	until	until	ADP
inlawrev-3194	58	2	then	then	ADV
inlawrev-3194	58	3	,	,	PUNCT
inlawrev-3194	58	4	there	there	PRON
inlawrev-3194	58	5	is	be	VERB
inlawrev-3194	58	6	the	the	DET
inlawrev-3194	58	7	possibility	possibility	NOUN
inlawrev-3194	58	8	that	that	SCONJ
inlawrev-3194	58	9	the	the	DET
inlawrev-3194	58	10	collateral	collateral	NOUN
inlawrev-3194	58	11	may	may	AUX
inlawrev-3194	58	12	be	be	AUX
inlawrev-3194	58	13	lost	lose	VERB
inlawrev-3194	58	14	,	,	PUNCT
inlawrev-3194	58	15	destroyed	destroy	VERB
inlawrev-3194	58	16	or	or	CCONJ
inlawrev-3194	58	17	misappropriated	misappropriate	VERB
inlawrev-3194	58	18	by	by	ADP
inlawrev-3194	58	19	the	the	DET
inlawrev-3194	58	20	debtor	debtor	NOUN
inlawrev-3194	58	21	.	.	PUNCT
inlawrev-3194	59	1	these	these	DET
inlawrev-3194	59	2	possibilities	possibility	NOUN
inlawrev-3194	59	3	make	make	VERB
inlawrev-3194	59	4	collection	collection	NOUN
inlawrev-3194	59	5	uncertain	uncertain	ADJ
inlawrev-3194	59	6	in	in	SCONJ
inlawrev-3194	59	7	that	that	SCONJ
inlawrev-3194	59	8	the	the	DET
inlawrev-3194	59	9	creditor	creditor	NOUN
inlawrev-3194	59	10	may	may	AUX
inlawrev-3194	59	11	not	not	PART
inlawrev-3194	59	12	be	be	AUX
inlawrev-3194	59	13	paid	pay	VERB
inlawrev-3194	59	14	.	.	PUNCT
inlawrev-3194	60	1	one	one	PRON
inlawrev-3194	60	2	can	can	AUX
inlawrev-3194	60	3	assume	assume	VERB
inlawrev-3194	60	4	that	that	SCONJ
inlawrev-3194	60	5	the	the	DET
inlawrev-3194	60	6	court	court	NOUN
inlawrev-3194	60	7	in	in	ADP
inlawrev-3194	60	8	in	in	ADP
inlawrev-3194	60	9	re	re	PROPN
inlawrev-3194	60	10	freedom	freedom	NOUN
inlawrev-3194	60	11	group	group	PROPN
inlawrev-3194	60	12	,	,	PUNCT
inlawrev-3194	60	13	inc	inc	PROPN
inlawrev-3194	60	14	.	.	PROPN
inlawrev-3194	60	15	did	do	AUX
inlawrev-3194	60	16	not	not	PART
inlawrev-3194	60	17	intend	intend	VERB
inlawrev-3194	60	18	to	to	PART
inlawrev-3194	60	19	restructure	restructure	VERB
inlawrev-3194	60	20	so	so	ADV
inlawrev-3194	60	21	radically	radically	ADV
inlawrev-3194	60	22	the	the	DET
inlawrev-3194	60	23	debtor	debtor	NOUN
inlawrev-3194	60	24	-	-	PUNCT
inlawrev-3194	60	25	creditor	creditor	NOUN
inlawrev-3194	60	26	relationship	relationship	NOUN
inlawrev-3194	60	27	.	.	PUNCT
inlawrev-3194	61	1	a	a	DET
inlawrev-3194	61	2	less	less	ADV
inlawrev-3194	61	3	expansive	expansive	ADJ
inlawrev-3194	61	4	,	,	PUNCT
inlawrev-3194	61	5	more	more	ADV
inlawrev-3194	61	6	sensible	sensible	ADJ
inlawrev-3194	61	7	interpretation	interpretation	NOUN
inlawrev-3194	61	8	of	of	ADP
inlawrev-3194	61	9	this	this	DET
inlawrev-3194	61	10	part	part	NOUN
inlawrev-3194	61	11	of	of	ADP
inlawrev-3194	61	12	the	the	DET
inlawrev-3194	61	13	opinion	opinion	NOUN
inlawrev-3194	61	14	is	be	AUX
inlawrev-3194	61	15	possible	possible	ADJ
inlawrev-3194	61	16	:	:	PUNCT
inlawrev-3194	61	17	the	the	DET
inlawrev-3194	61	18	uncertainty	uncertainty	NOUN
inlawrev-3194	61	19	of	of	ADP
inlawrev-3194	61	20	recovery	recovery	NOUN
inlawrev-3194	61	21	should	should	AUX
inlawrev-3194	61	22	include	include	VERB
inlawrev-3194	61	23	only	only	ADV
inlawrev-3194	61	24	the	the	DET
inlawrev-3194	61	25	legal	legal	ADJ
inlawrev-3194	61	26	uncertainty	uncertainty	NOUN
inlawrev-3194	61	27	of	of	ADP
inlawrev-3194	61	28	non	non	ADJ
inlawrev-3194	61	29	-	-	ADJ
inlawrev-3194	61	30	final	final	ADJ
inlawrev-3194	61	31	court	court	NOUN
inlawrev-3194	61	32	orders	order	NOUN
inlawrev-3194	61	33	,	,	PUNCT
inlawrev-3194	61	34	not	not	PART
inlawrev-3194	61	35	the	the	DET
inlawrev-3194	61	36	general	general	ADJ
inlawrev-3194	61	37	uncertainty	uncertainty	NOUN
inlawrev-3194	61	38	regarding	regard	VERB
inlawrev-3194	61	39	collection	collection	NOUN
inlawrev-3194	61	40	that	that	PRON
inlawrev-3194	61	41	any	any	DET
inlawrev-3194	61	42	secured	secure	VERB
inlawrev-3194	61	43	creditor	creditor	NOUN
inlawrev-3194	61	44	experiences	experience	NOUN
inlawrev-3194	61	45	until	until	SCONJ
inlawrev-3194	61	46	the	the	DET
inlawrev-3194	61	47	secured	secure	VERB
inlawrev-3194	61	48	obligation	obligation	NOUN
inlawrev-3194	61	49	is	be	AUX
inlawrev-3194	61	50	satisfied	satisfied	ADJ
inlawrev-3194	61	51	.	.	PUNCT
inlawrev-3194	62	1	scholes	scholes	PROPN
inlawrev-3194	62	2	v.	v.	ADP
inlawrev-3194	62	3	lehmann	lehmann	PROPN
inlawrev-3194	62	4	,	,	PUNCT
inlawrev-3194	62	5	12	12	NUM
inlawrev-3194	62	6	while	while	SCONJ
inlawrev-3194	62	7	not	not	PART
inlawrev-3194	62	8	arising	arise	VERB
inlawrev-3194	62	9	in	in	ADP
inlawrev-3194	62	10	a	a	DET
inlawrev-3194	62	11	bankruptcy	bankruptcy	NOUN
inlawrev-3194	62	12	proceeding	proceeding	NOUN
inlawrev-3194	62	13	,	,	PUNCT
inlawrev-3194	62	14	contains	contain	VERB
inlawrev-3194	62	15	a	a	DET
inlawrev-3194	62	16	discussion	discussion	NOUN
inlawrev-3194	62	17	of	of	ADP
inlawrev-3194	62	18	fraudulent	fraudulent	ADJ
inlawrev-3194	62	19	conveyance	conveyance	NOUN
inlawrev-3194	62	20	law	law	NOUN
inlawrev-3194	62	21	that	that	PRON
inlawrev-3194	62	22	should	should	AUX
inlawrev-3194	62	23	be	be	AUX
inlawrev-3194	62	24	of	of	ADP
inlawrev-3194	62	25	interest	interest	NOUN
inlawrev-3194	62	26	to	to	ADP
inlawrev-3194	62	27	bankruptcy	bankruptcy	NOUN
inlawrev-3194	62	28	practitioners	practitioner	NOUN
inlawrev-3194	62	29	.	.	PUNCT
inlawrev-3194	63	1	scholes	schole	NOUN
inlawrev-3194	63	2	sued	sue	VERB
inlawrev-3194	63	3	various	various	ADJ
inlawrev-3194	63	4	defendants	defendant	NOUN
inlawrev-3194	63	5	in	in	ADP
inlawrev-3194	63	6	his	his	PRON
inlawrev-3194	63	7	capacity	capacity	NOUN
inlawrev-3194	63	8	as	as	ADP
inlawrev-3194	63	9	receiver	receiver	NOUN
inlawrev-3194	63	10	of	of	ADP
inlawrev-3194	63	11	an	an	DET
inlawrev-3194	63	12	insolvent	insolvent	ADJ
inlawrev-3194	63	13	corporation	corporation	NOUN
inlawrev-3194	63	14	.	.	PUNCT
inlawrev-3194	64	1	some	some	PRON
inlawrev-3194	64	2	of	of	ADP
inlawrev-3194	64	3	the	the	DET
inlawrev-3194	64	4	defendants	defendant	NOUN
inlawrev-3194	64	5	were	be	AUX
inlawrev-3194	64	6	charitable	charitable	ADJ
inlawrev-3194	64	7	religious	religious	ADJ
inlawrev-3194	64	8	organizations	organization	NOUN
inlawrev-3194	64	9	that	that	PRON
inlawrev-3194	64	10	had	have	AUX
inlawrev-3194	64	11	received	receive	VERB
inlawrev-3194	64	12	gifts	gift	NOUN
inlawrev-3194	64	13	of	of	ADP
inlawrev-3194	64	14	corporate	corporate	ADJ
inlawrev-3194	64	15	assets	asset	NOUN
inlawrev-3194	64	16	.	.	PUNCT
inlawrev-3194	65	1	13	13	NUM
inlawrev-3194	65	2	they	they	PRON
inlawrev-3194	65	3	argued	argue	VERB
inlawrev-3194	65	4	unsuccessfully	unsuccessfully	ADV
inlawrev-3194	65	5	that	that	SCONJ
inlawrev-3194	65	6	the	the	DET
inlawrev-3194	65	7	state	state	NOUN
inlawrev-3194	65	8	fraudulent	fraudulent	ADJ
inlawrev-3194	65	9	conveyance	conveyance	NOUN
inlawrev-3194	65	10	statute	statute	NOUN
inlawrev-3194	65	11	14	14	NUM
inlawrev-3194	65	12	should	should	AUX
inlawrev-3194	65	13	be	be	AUX
inlawrev-3194	65	14	interpreted	interpret	VERB
inlawrev-3194	65	15	to	to	PART
inlawrev-3194	65	16	exclude	exclude	VERB
inlawrev-3194	65	17	charitable	charitable	ADJ
inlawrev-3194	65	18	contributions	contribution	NOUN
inlawrev-3194	65	19	.	.	PUNCT
inlawrev-3194	66	1	the	the	DET
inlawrev-3194	66	2	same	same	ADJ
inlawrev-3194	66	3	result	result	NOUN
inlawrev-3194	66	4	should	should	AUX
inlawrev-3194	66	5	obtain	obtain	VERB
inlawrev-3194	66	6	if	if	SCONJ
inlawrev-3194	66	7	a	a	DET
inlawrev-3194	66	8	bankruptcy	bankruptcy	NOUN
inlawrev-3194	66	9	trustee	trustee	NOUN
inlawrev-3194	66	10	seeks	seek	VERB
inlawrev-3194	66	11	to	to	PART
inlawrev-3194	66	12	avoid	avoid	VERB
inlawrev-3194	66	13	a	a	DET
inlawrev-3194	66	14	debtor	debtor	NOUN
inlawrev-3194	66	15	's	's	PART
inlawrev-3194	66	16	charitable	charitable	ADJ
inlawrev-3194	66	17	contributions	contribution	NOUN
inlawrev-3194	66	18	under	under	ADP
inlawrev-3194	66	19	§	§	PROPN
inlawrev-3194	66	20	548	548	NUM
inlawrev-3194	66	21	.	.	PUNCT
inlawrev-3194	66	22	15	15	NUM
inlawrev-3194	66	23	scholes	schole	NOUN
inlawrev-3194	66	24	did	do	AUX
inlawrev-3194	66	25	not	not	PART
inlawrev-3194	66	26	consider	consider	VERB
inlawrev-3194	66	27	whether	whether	SCONJ
inlawrev-3194	66	28	these	these	DET
inlawrev-3194	66	29	donative	donative	ADJ
inlawrev-3194	66	30	transactions	transaction	NOUN
inlawrev-3194	66	31	were	be	AUX
inlawrev-3194	66	32	protected	protect	VERB
inlawrev-3194	66	33	by	by	ADP
inlawrev-3194	66	34	the	the	DET
inlawrev-3194	66	35	first	first	ADJ
inlawrev-3194	66	36	amendment	amendment	NOUN
inlawrev-3194	66	37	because	because	SCONJ
inlawrev-3194	66	38	this	this	DET
inlawrev-3194	66	39	issue	issue	NOUN
inlawrev-3194	66	40	was	be	AUX
inlawrev-3194	66	41	not	not	PART
inlawrev-3194	66	42	properly	properly	ADV
inlawrev-3194	66	43	raised	raise	VERB
inlawrev-3194	66	44	in	in	ADP
inlawrev-3194	66	45	the	the	DET
inlawrev-3194	66	46	trial	trial	NOUN
inlawrev-3194	66	47	court	court	NOUN
inlawrev-3194	66	48	.	.	PUNCT
inlawrev-3194	67	1	16	16	NUM
inlawrev-3194	67	2	there	there	PRON
inlawrev-3194	67	3	is	be	VERB
inlawrev-3194	67	4	also	also	ADV
inlawrev-3194	67	5	the	the	DET
inlawrev-3194	67	6	possibility	possibility	NOUN
inlawrev-3194	67	7	that	that	PRON
inlawrev-3194	67	8	avoidance	avoidance	NOUN
inlawrev-3194	67	9	may	may	AUX
inlawrev-3194	67	10	conflict	conflict	VERB
inlawrev-3194	67	11	with	with	ADP
inlawrev-3194	67	12	the	the	DET
inlawrev-3194	67	13	religious	religious	ADJ
inlawrev-3194	67	14	freedom	freedom	NOUN
inlawrev-3194	67	15	restoration	restoration	NOUN
inlawrev-3194	67	16	act	act	NOUN
inlawrev-3194	67	17	of	of	ADP
inlawrev-3194	67	18	1993	1993	NUM
inlawrev-3194	67	19	.	.	PUNCT
inlawrev-3194	68	1	17	17	NUM
inlawrev-3194	68	2	until	until	SCONJ
inlawrev-3194	68	3	these	these	DET
inlawrev-3194	68	4	issues	issue	NOUN
inlawrev-3194	68	5	are	be	AUX
inlawrev-3194	68	6	resolved	resolve	VERB
inlawrev-3194	68	7	,	,	PUNCT
inlawrev-3194	68	8	the	the	DET
inlawrev-3194	68	9	ability	ability	NOUN
inlawrev-3194	68	10	of	of	ADP
inlawrev-3194	68	11	a	a	DET
inlawrev-3194	68	12	trustee	trustee	NOUN
inlawrev-3194	68	13	to	to	PART
inlawrev-3194	68	14	avoid	avoid	VERB
inlawrev-3194	68	15	transfers	transfer	NOUN
inlawrev-3194	68	16	by	by	ADP
inlawrev-3194	68	17	a	a	DET
inlawrev-3194	68	18	chapter	chapter	NOUN
inlawrev-3194	68	19	7	7	NUM
inlawrev-3194	68	20	debtor	debtor	NOUN
inlawrev-3194	68	21	to	to	ADP
inlawrev-3194	68	22	a	a	DET
inlawrev-3194	68	23	religious	religious	ADJ
inlawrev-3194	68	24	charitable	charitable	ADJ
inlawrev-3194	68	25	entity	entity	NOUN
inlawrev-3194	68	26	remains	remain	VERB
inlawrev-3194	68	27	unclear	unclear	ADJ
inlawrev-3194	68	28	.	.	PUNCT
inlawrev-3194	69	1	scholes	schole	NOUN
inlawrev-3194	69	2	probably	probably	ADV
inlawrev-3194	69	3	does	do	AUX
inlawrev-3194	69	4	not	not	PART
inlawrev-3194	69	5	require	require	VERB
inlawrev-3194	69	6	any	any	DET
inlawrev-3194	69	7	change	change	NOUN
inlawrev-3194	69	8	in	in	ADP
inlawrev-3194	69	9	the	the	DET
inlawrev-3194	69	10	way	way	NOUN
inlawrev-3194	69	11	charitable	charitable	ADJ
inlawrev-3194	69	12	contributions	contribution	NOUN
inlawrev-3194	69	13	are	be	AUX
inlawrev-3194	69	14	handled	handle	VERB
inlawrev-3194	69	15	in	in	ADP
inlawrev-3194	69	16	chapter	chapter	NOUN
inlawrev-3194	69	17	13	13	NUM
inlawrev-3194	69	18	plans	plan	NOUN
inlawrev-3194	69	19	,	,	PUNCT
inlawrev-3194	69	20	18	18	NUM
inlawrev-3194	69	21	even	even	ADV
inlawrev-3194	69	22	if	if	SCONJ
inlawrev-3194	69	23	such	such	ADJ
inlawrev-3194	69	24	contributions	contribution	NOUN
inlawrev-3194	69	25	are	be	AUX
inlawrev-3194	69	26	regarded	regard	VERB
inlawrev-3194	69	27	as	as	ADP
inlawrev-3194	69	28	fraudulent	fraudulent	ADJ
inlawrev-3194	69	29	transfers	transfer	NOUN
inlawrev-3194	69	30	,	,	PUNCT
inlawrev-3194	69	31	because	because	SCONJ
inlawrev-3194	69	32	the	the	DET
inlawrev-3194	69	33	disposable	disposable	ADJ
inlawrev-3194	69	34	income	income	NOUN
inlawrev-3194	69	35	test	test	NOUN
inlawrev-3194	69	36	19	19	NUM
inlawrev-3194	69	37	allows	allow	VERB
inlawrev-3194	69	38	a	a	DET
inlawrev-3194	69	39	debtor	debtor	NOUN
inlawrev-3194	69	40	to	to	PART
inlawrev-3194	69	41	build	build	VERB
inlawrev-3194	69	42	a	a	DET
inlawrev-3194	69	43	budget	budget	NOUN
inlawrev-3194	69	44	containing	contain	VERB
inlawrev-3194	69	45	expenditures	expenditure	NOUN
inlawrev-3194	69	46	that	that	PRON
inlawrev-3194	69	47	do	do	AUX
inlawrev-3194	69	48	not	not	PART
inlawrev-3194	69	49	benefit	benefit	VERB
inlawrev-3194	69	50	its	its	PRON
inlawrev-3194	69	51	creditors	creditor	NOUN
inlawrev-3194	69	52	.	.	PUNCT
inlawrev-3194	70	1	11	11	NUM
inlawrev-3194	70	2	.	.	PUNCT
inlawrev-3194	71	1	it	it	PRON
inlawrev-3194	71	2	also	also	ADV
inlawrev-3194	71	3	calls	call	VERB
inlawrev-3194	71	4	into	into	ADP
inlawrev-3194	71	5	question	question	NOUN
inlawrev-3194	71	6	the	the	DET
inlawrev-3194	71	7	validity	validity	NOUN
inlawrev-3194	71	8	of	of	ADP
inlawrev-3194	71	9	prejudgment	prejudgment	NOUN
inlawrev-3194	71	10	seizures	seizure	NOUN
inlawrev-3194	71	11	pursuant	pursuant	ADJ
inlawrev-3194	71	12	to	to	ADP
inlawrev-3194	71	13	provisional	provisional	ADJ
inlawrev-3194	71	14	writs	writ	NOUN
inlawrev-3194	71	15	of	of	ADP
inlawrev-3194	71	16	attachment	attachment	NOUN
inlawrev-3194	71	17	and	and	CCONJ
inlawrev-3194	71	18	garnishment	garnishment	NOUN
inlawrev-3194	71	19	.	.	PUNCT
inlawrev-3194	72	1	the	the	DET
inlawrev-3194	72	2	ultimate	ultimate	ADJ
inlawrev-3194	72	3	effect	effect	NOUN
inlawrev-3194	72	4	of	of	ADP
inlawrev-3194	72	5	these	these	DET
inlawrev-3194	72	6	remedies	remedy	NOUN
inlawrev-3194	72	7	can	can	AUX
inlawrev-3194	72	8	not	not	PART
inlawrev-3194	72	9	be	be	AUX
inlawrev-3194	72	10	determined	determine	VERB
inlawrev-3194	72	11	until	until	SCONJ
inlawrev-3194	72	12	a	a	DET
inlawrev-3194	72	13	final	final	ADJ
inlawrev-3194	72	14	judgment	judgment	NOUN
inlawrev-3194	72	15	is	be	AUX
inlawrev-3194	72	16	rendered	render	VERB
inlawrev-3194	72	17	.	.	PUNCT
inlawrev-3194	73	1	1	1	NUM
inlawrev-3194	73	2	2	2	NUM
inlawrev-3194	73	3	.	.	X
inlawrev-3194	73	4	56	56	NUM
inlawrev-3194	73	5	f.3d	f.3d	NUM
inlawrev-3194	73	6	750	750	NUM
inlawrev-3194	73	7	(	(	PUNCT
inlawrev-3194	73	8	7th	7th	ADJ
inlawrev-3194	73	9	cir	cir	NOUN
inlawrev-3194	73	10	.	.	PROPN
inlawrev-3194	73	11	1995	1995	NUM
inlawrev-3194	73	12	)	)	PUNCT
inlawrev-3194	73	13	,	,	PUNCT
inlawrev-3194	73	14	cert	cert	NOUN
inlawrev-3194	73	15	,	,	PUNCT
inlawrev-3194	73	16	denied	deny	VERB
inlawrev-3194	73	17	sub	sub	PROPN
inlawrev-3194	73	18	nom	nom	PROPN
inlawrev-3194	73	19	.	.	PROPN
inlawrev-3194	74	1	african	african	PROPN
inlawrev-3194	74	2	enter	enter	VERB
inlawrev-3194	74	3	.	.	PUNCT
inlawrev-3194	75	1	inc	inc	PROPN
inlawrev-3194	75	2	.	.	PROPN
inlawrev-3194	76	1	v.	v.	ADP
inlawrev-3194	76	2	scholes	schole	NOUN
inlawrev-3194	76	3	,	,	PUNCT
inlawrev-3194	76	4	1	1	NUM
inlawrev-3194	76	5	1	1	NUM
inlawrev-3194	76	6	6	6	NUM
inlawrev-3194	76	7	s.ct	s.ct	NOUN
inlawrev-3194	76	8	.	.	PUNCT
inlawrev-3194	76	9	673(1995	673(1995	NUM
inlawrev-3194	76	10	)	)	PUNCT
inlawrev-3194	76	11	.	.	PUNCT
inlawrev-3194	77	1	1	1	NUM
inlawrev-3194	77	2	3	3	X
inlawrev-3194	77	3	.	.	PUNCT
inlawrev-3194	78	1	the	the	DET
inlawrev-3194	78	2	court	court	NOUN
inlawrev-3194	78	3	's	's	PART
inlawrev-3194	78	4	treatment	treatment	NOUN
inlawrev-3194	78	5	of	of	ADP
inlawrev-3194	78	6	the	the	DET
inlawrev-3194	78	7	fraudulent	fraudulent	ADJ
inlawrev-3194	78	8	conveyance	conveyance	NOUN
inlawrev-3194	78	9	issue	issue	NOUN
inlawrev-3194	78	10	did	do	AUX
inlawrev-3194	78	11	not	not	PART
inlawrev-3194	78	12	make	make	VERB
inlawrev-3194	78	13	any	any	DET
inlawrev-3194	78	14	distinction	distinction	NOUN
inlawrev-3194	78	15	between	between	ADP
inlawrev-3194	78	16	direct	direct	ADJ
inlawrev-3194	78	17	and	and	CCONJ
inlawrev-3194	78	18	indirect	indirect	ADJ
inlawrev-3194	78	19	transfers	transfer	NOUN
inlawrev-3194	78	20	to	to	ADP
inlawrev-3194	78	21	the	the	DET
inlawrev-3194	78	22	charities	charity	NOUN
inlawrev-3194	78	23	.	.	PUNCT
inlawrev-3194	79	1	i	i	PRON
inlawrev-3194	79	2	d.	d.	PROPN
inlawrev-3194	79	3	at	at	ADP
inlawrev-3194	79	4	762	762	NUM
inlawrev-3194	79	5	.	.	PUNCT
inlawrev-3194	80	1	14	14	NUM
inlawrev-3194	80	2	.	.	PUNCT
inlawrev-3194	81	1	scholes	schole	NOUN
inlawrev-3194	81	2	was	be	AUX
inlawrev-3194	81	3	decided	decide	VERB
inlawrev-3194	81	4	under	under	ADP
inlawrev-3194	81	5	illinois	illinois	PROPN
inlawrev-3194	81	6	's	's	PART
inlawrev-3194	81	7	old	old	ADJ
inlawrev-3194	81	8	fraudulent	fraudulent	ADJ
inlawrev-3194	81	9	conveyance	conveyance	NOUN
inlawrev-3194	81	10	statute	statute	NOUN
inlawrev-3194	81	11	,	,	PUNCT
inlawrev-3194	81	12	ill	ill	PROPN
inlawrev-3194	81	13	.	.	PUNCT
inlawrev-3194	82	1	rev	rev	PROPN
inlawrev-3194	82	2	.	.	PROPN
inlawrev-3194	82	3	stat	stat	PROPN
inlawrev-3194	82	4	.	.	PUNCT
inlawrev-3194	83	1	ch	ch	NOUN
inlawrev-3194	83	2	.	.	PROPN
inlawrev-3194	83	3	59	59	NUM
inlawrev-3194	83	4	,	,	PUNCT
inlawrev-3194	83	5	para	para	NOUN
inlawrev-3194	83	6	.	.	PROPN
inlawrev-3194	83	7	4	4	NUM
inlawrev-3194	83	8	(	(	PUNCT
inlawrev-3194	83	9	1987	1987	NUM
inlawrev-3194	83	10	)	)	PUNCT
inlawrev-3194	83	11	.	.	PUNCT
inlawrev-3194	84	1	this	this	DET
inlawrev-3194	84	2	statute	statute	NOUN
inlawrev-3194	84	3	was	be	AUX
inlawrev-3194	84	4	replaced	replace	VERB
inlawrev-3194	84	5	when	when	SCONJ
inlawrev-3194	84	6	illinois	illinois	PROPN
inlawrev-3194	84	7	enacted	enact	VERB
inlawrev-3194	84	8	the	the	DET
inlawrev-3194	84	9	uniform	uniform	ADJ
inlawrev-3194	84	10	fraudulent	fraudulent	ADJ
inlawrev-3194	84	11	transfer	transfer	NOUN
inlawrev-3194	84	12	act	act	NOUN
inlawrev-3194	84	13	in	in	ADP
inlawrev-3194	84	14	1990	1990	NUM
inlawrev-3194	84	15	.	.	PUNCT
inlawrev-3194	85	1	740	740	NUM
inlawrev-3194	85	2	i.l.c.s.a	i.l.c.s.a	NOUN
inlawrev-3194	85	3	.	.	PUNCT
inlawrev-3194	86	1	160/1	160/1	NUM
inlawrev-3194	86	2	to/12	to/12	SYM
inlawrev-3194	86	3	(	(	PUNCT
inlawrev-3194	86	4	smith	smith	PROPN
inlawrev-3194	86	5	-	-	PUNCT
inlawrev-3194	86	6	hurd	hurd	PROPN
inlawrev-3194	86	7	1993	1993	NUM
inlawrev-3194	86	8	)	)	PUNCT
inlawrev-3194	86	9	.	.	PUNCT
inlawrev-3194	87	1	15	15	NUM
inlawrev-3194	87	2	.	.	NOUN
inlawrev-3194	87	3	11	11	NUM
inlawrev-3194	87	4	u.s.c	u.s.c	NOUN
inlawrev-3194	87	5	.	.	PUNCT
inlawrev-3194	88	1	§	§	PROPN
inlawrev-3194	88	2	548(1994	548(1994	NUM
inlawrev-3194	88	3	)	)	PUNCT
inlawrev-3194	88	4	.	.	PUNCT
inlawrev-3194	89	1	16	16	NUM
inlawrev-3194	89	2	.	.	PUNCT
inlawrev-3194	89	3	scholes	schole	NOUN
inlawrev-3194	89	4	,	,	PUNCT
inlawrev-3194	89	5	56	56	NUM
inlawrev-3194	89	6	f.3d	f.3d	NUM
inlawrev-3194	89	7	at	at	ADP
inlawrev-3194	89	8	760	760	NUM
inlawrev-3194	89	9	.	.	PROPN
inlawrev-3194	89	10	17	17	NUM
inlawrev-3194	89	11	.	.	X
inlawrev-3194	90	1	42	42	NUM
inlawrev-3194	90	2	u.s.c	u.s.c	ADJ
inlawrev-3194	90	3	.	.	PUNCT
inlawrev-3194	91	1	§	§	PROPN
inlawrev-3194	91	2	2000bb	2000bb	PROPN
inlawrev-3194	91	3	(	(	PUNCT
inlawrev-3194	91	4	1	1	NUM
inlawrev-3194	91	5	994	994	NUM
inlawrev-3194	91	6	)	)	PUNCT
inlawrev-3194	91	7	.	.	PUNCT
inlawrev-3194	92	1	see	see	VERB
inlawrev-3194	92	2	christians	christians	PROPN
inlawrev-3194	92	3	v.	v.	ADP
inlawrev-3194	92	4	crystal	crystal	PROPN
inlawrev-3194	92	5	evangelical	evangelical	ADJ
inlawrev-3194	92	6	free	free	ADJ
inlawrev-3194	92	7	church	church	NOUN
inlawrev-3194	92	8	,	,	PUNCT
inlawrev-3194	92	9	82	82	NUM
inlawrev-3194	92	10	f.3d	f.3d	NUM
inlawrev-3194	92	11	1407	1407	NUM
inlawrev-3194	92	12	(	(	PUNCT
inlawrev-3194	92	13	8th	8th	ADJ
inlawrev-3194	92	14	cir	cir	NOUN
inlawrev-3194	92	15	.	.	PUNCT
inlawrev-3194	92	16	1996	1996	NUM
inlawrev-3194	92	17	)	)	PUNCT
inlawrev-3194	93	1	(	(	PUNCT
inlawrev-3194	93	2	avoidance	avoidance	NOUN
inlawrev-3194	93	3	of	of	ADP
inlawrev-3194	93	4	tithe	tithe	PRON
inlawrev-3194	93	5	violates	violate	NOUN
inlawrev-3194	93	6	rfra	rfra	NOUN
inlawrev-3194	93	7	.	.	PUNCT
inlawrev-3194	93	8	)	)	PUNCT
inlawrev-3194	93	9	.	.	PUNCT
inlawrev-3194	94	1	18	18	NUM
inlawrev-3194	94	2	.	.	PUNCT
inlawrev-3194	94	3	see	see	VERB
inlawrev-3194	94	4	2	2	NUM
inlawrev-3194	94	5	keith	keith	PROPN
inlawrev-3194	94	6	lundin	lundin	PROPN
inlawrev-3194	94	7	,	,	PUNCT
inlawrev-3194	94	8	chapter	chapter	NOUN
inlawrev-3194	94	9	13	13	NUM
inlawrev-3194	94	10	bankruptcy	bankruptcy	NOUN
inlawrev-3194	94	11	§	§	PROPN
inlawrev-3194	94	12	5.36	5.36	NUM
inlawrev-3194	94	13	,	,	PUNCT
inlawrev-3194	94	14	at	at	ADP
inlawrev-3194	94	15	5	5	NUM
inlawrev-3194	94	16	-	-	SYM
inlawrev-3194	94	17	109	109	NUM
inlawrev-3194	94	18	to	to	PART
inlawrev-3194	94	19	5	5	NUM
inlawrev-3194	94	20	-	-	SYM
inlawrev-3194	94	21	511	511	NUM
inlawrev-3194	94	22	(	(	PUNCT
inlawrev-3194	94	23	2ded	2de	VERB
inlawrev-3194	94	24	.	.	PUNCT
inlawrev-3194	94	25	1994	1994	NUM
inlawrev-3194	94	26	)	)	PUNCT
inlawrev-3194	94	27	.	.	PUNCT
inlawrev-3194	95	1	19	19	NUM
inlawrev-3194	95	2	.	.	NOUN
inlawrev-3194	95	3	11	11	NUM
inlawrev-3194	95	4	u.s.c	u.s.c	NOUN
inlawrev-3194	95	5	.	.	PUNCT
inlawrev-3194	96	1	§	§	PROPN
inlawrev-3194	96	2	1325(b)(1)(b	1325(b)(1)(b	NUM
inlawrev-3194	96	3	)	)	PUNCT
inlawrev-3194	96	4	(	(	PUNCT
inlawrev-3194	96	5	1994	1994	NUM
inlawrev-3194	96	6	)	)	PUNCT
inlawrev-3194	96	7	.	.	PUNCT
inlawrev-3194	97	1	788	788	NUM
inlawrev-3194	97	2	indiana	indiana	PROPN
inlawrev-3194	97	3	law	law	NOUN
inlawrev-3194	97	4	review	review	NOUN
inlawrev-3194	97	5	[	[	X
inlawrev-3194	97	6	vol	vol	NOUN
inlawrev-3194	97	7	.	.	PUNCT
inlawrev-3194	97	8	29:785	29:785	NUM
inlawrev-3194	98	1	steinberg	steinberg	PROPN
inlawrev-3194	98	2	v.	v.	PROPN
inlawrev-3194	98	3	buczynski	buczynski	PROPN
inlawrev-3194	98	4	20	20	NUM
inlawrev-3194	98	5	the	the	DET
inlawrev-3194	98	6	third	third	ADJ
inlawrev-3194	98	7	interesting	interesting	ADJ
inlawrev-3194	98	8	avoiding	avoid	VERB
inlawrev-3194	98	9	power	power	NOUN
inlawrev-3194	98	10	decision	decision	NOUN
inlawrev-3194	98	11	,	,	PUNCT
inlawrev-3194	98	12	reexamines	reexamine	VERB
inlawrev-3194	98	13	the	the	DET
inlawrev-3194	98	14	scope	scope	NOUN
inlawrev-3194	98	15	of	of	ADP
inlawrev-3194	98	16	a	a	DET
inlawrev-3194	98	17	trustee	trustee	NOUN
inlawrev-3194	98	18	's	's	PART
inlawrev-3194	98	19	ability	ability	NOUN
inlawrev-3194	98	20	to	to	PART
inlawrev-3194	98	21	maintain	maintain	VERB
inlawrev-3194	98	22	a	a	DET
inlawrev-3194	98	23	veil	veil	NOUN
inlawrev-3194	98	24	-	-	PUNCT
inlawrev-3194	98	25	piercing	pierce	VERB
inlawrev-3194	98	26	or	or	CCONJ
inlawrev-3194	98	27	alter	alter	VERB
inlawrev-3194	98	28	ego	ego	ADJ
inlawrev-3194	98	29	action	action	NOUN
inlawrev-3194	98	30	against	against	ADP
inlawrev-3194	98	31	the	the	DET
inlawrev-3194	98	32	shareholders	shareholder	NOUN
inlawrev-3194	98	33	of	of	ADP
inlawrev-3194	98	34	the	the	DET
inlawrev-3194	98	35	debtor	debtor	NOUN
inlawrev-3194	98	36	corporation	corporation	NOUN
inlawrev-3194	98	37	.	.	PUNCT
inlawrev-3194	99	1	koch	koch	PROPN
inlawrev-3194	99	2	refining	refining	PROPN
inlawrev-3194	99	3	v.	v.	ADP
inlawrev-3194	99	4	farmers	farmers	PROPN
inlawrev-3194	99	5	union	union	PROPN
inlawrev-3194	99	6	central	central	PROPN
inlawrev-3194	99	7	exchange	exchange	PROPN
inlawrev-3194	99	8	,	,	PUNCT
inlawrev-3194	99	9	inc	inc	PROPN
inlawrev-3194	99	10	.	.	PROPN
inlawrev-3194	99	11	,	,	PUNCT
inlawrev-3194	99	12	21	21	NUM
inlawrev-3194	99	13	had	have	AUX
inlawrev-3194	99	14	given	give	VERB
inlawrev-3194	99	15	the	the	DET
inlawrev-3194	99	16	trustee	trustee	NOUN
inlawrev-3194	99	17	wide	wide	ADJ
inlawrev-3194	99	18	latitude	latitude	NOUN
inlawrev-3194	99	19	.	.	PUNCT
inlawrev-3194	100	1	steinberg	steinberg	PROPN
inlawrev-3194	100	2	suggests	suggest	VERB
inlawrev-3194	100	3	that	that	SCONJ
inlawrev-3194	100	4	a	a	DET
inlawrev-3194	100	5	retreat	retreat	NOUN
inlawrev-3194	100	6	from	from	ADP
inlawrev-3194	100	7	the	the	DET
inlawrev-3194	100	8	holding	holding	NOUN
inlawrev-3194	100	9	in	in	ADP
inlawrev-3194	100	10	koch	koch	PROPN
inlawrev-3194	100	11	may	may	AUX
inlawrev-3194	100	12	be	be	AUX
inlawrev-3194	100	13	underway	underway	ADJ
inlawrev-3194	100	14	because	because	SCONJ
inlawrev-3194	100	15	it	it	PRON
inlawrev-3194	100	16	explicitly	explicitly	ADV
inlawrev-3194	100	17	conditions	condition	VERB
inlawrev-3194	100	18	the	the	DET
inlawrev-3194	100	19	trustee	trustee	NOUN
inlawrev-3194	100	20	's	's	PART
inlawrev-3194	100	21	right	right	ADJ
inlawrev-3194	100	22	upon	upon	SCONJ
inlawrev-3194	100	23	a	a	DET
inlawrev-3194	100	24	showing	showing	NOUN
inlawrev-3194	100	25	of	of	ADP
inlawrev-3194	100	26	an	an	DET
inlawrev-3194	100	27	injury	injury	NOUN
inlawrev-3194	100	28	to	to	ADP
inlawrev-3194	100	29	a	a	DET
inlawrev-3194	100	30	separate	separate	ADJ
inlawrev-3194	100	31	identifiable	identifiable	ADJ
inlawrev-3194	100	32	interest	interest	NOUN
inlawrev-3194	100	33	of	of	ADP
inlawrev-3194	100	34	the	the	DET
inlawrev-3194	100	35	corporate	corporate	ADJ
inlawrev-3194	100	36	entity	entity	NOUN
inlawrev-3194	100	37	:	:	PUNCT
inlawrev-3194	100	38	22	22	NUM
inlawrev-3194	100	39	we	we	PRON
inlawrev-3194	100	40	do	do	AUX
inlawrev-3194	100	41	not	not	PART
inlawrev-3194	100	42	question	question	VERB
inlawrev-3194	100	43	the	the	DET
inlawrev-3194	100	44	right	right	NOUN
inlawrev-3194	100	45	of	of	ADP
inlawrev-3194	100	46	a	a	DET
inlawrev-3194	100	47	trustee	trustee	NOUN
inlawrev-3194	100	48	in	in	ADP
inlawrev-3194	100	49	bankruptcy	bankruptcy	NOUN
inlawrev-3194	100	50	to	to	PART
inlawrev-3194	100	51	maintain	maintain	VERB
inlawrev-3194	100	52	a	a	DET
inlawrev-3194	100	53	"	"	PUNCT
inlawrev-3194	100	54	veil	veil	NOUN
inlawrev-3194	100	55	piercing	piercing	NOUN
inlawrev-3194	100	56	"	"	PUNCT
inlawrev-3194	100	57	suit	suit	NOUN
inlawrev-3194	100	58	on	on	ADP
inlawrev-3194	100	59	behalf	behalf	NOUN
inlawrev-3194	100	60	of	of	ADP
inlawrev-3194	100	61	a	a	DET
inlawrev-3194	100	62	bankrupt	bankrupt	ADJ
inlawrev-3194	100	63	corporation	corporation	NOUN
inlawrev-3194	100	64	.	.	PUNCT
inlawrev-3194	100	65	.	.	PUNCT
inlawrev-3194	100	66	.	.	PUNCT
inlawrev-3194	101	1	,	,	PUNCT
inlawrev-3194	101	2	but	but	CCONJ
inlawrev-3194	101	3	the	the	DET
inlawrev-3194	101	4	qualification	qualification	NOUN
inlawrev-3194	101	5	"	"	PUNCT
inlawrev-3194	101	6	on	on	ADP
inlawrev-3194	101	7	behalf	behalf	NOUN
inlawrev-3194	101	8	must	must	AUX
inlawrev-3194	101	9	be	be	AUX
inlawrev-3194	101	10	stressed	stress	VERB
inlawrev-3194	101	11	.	.	PUNCT
inlawrev-3194	102	1	if	if	SCONJ
inlawrev-3194	102	2	the	the	DET
inlawrev-3194	102	3	corporation	corporation	NOUN
inlawrev-3194	102	4	is	be	AUX
inlawrev-3194	102	5	injured	injure	VERB
inlawrev-3194	102	6	by	by	ADP
inlawrev-3194	102	7	the	the	DET
inlawrev-3194	102	8	shareholders	shareholder	NOUN
inlawrev-3194	102	9	'	'	PART
inlawrev-3194	102	10	disregard	disregard	NOUN
inlawrev-3194	102	11	of	of	ADP
inlawrev-3194	102	12	corporate	corporate	ADJ
inlawrev-3194	102	13	formalities	formality	NOUN
inlawrev-3194	102	14	,	,	PUNCT
inlawrev-3194	102	15	or	or	CCONJ
inlawrev-3194	102	16	stated	state	VERB
inlawrev-3194	102	17	differently	differently	ADV
inlawrev-3194	102	18	but	but	CCONJ
inlawrev-3194	102	19	equivalently	equivalently	ADV
inlawrev-3194	102	20	if	if	SCONJ
inlawrev-3194	102	21	a	a	DET
inlawrev-3194	102	22	claim	claim	NOUN
inlawrev-3194	102	23	against	against	ADP
inlawrev-3194	102	24	the	the	DET
inlawrev-3194	102	25	shareholders	shareholder	NOUN
inlawrev-3194	102	26	arising	arise	VERB
inlawrev-3194	102	27	from	from	ADP
inlawrev-3194	102	28	their	their	PRON
inlawrev-3194	102	29	disregard	disregard	NOUN
inlawrev-3194	102	30	of	of	ADP
inlawrev-3194	102	31	corporate	corporate	ADJ
inlawrev-3194	102	32	formalities	formality	NOUN
inlawrev-3194	102	33	is	be	AUX
inlawrev-3194	102	34	the	the	DET
inlawrev-3194	102	35	property	property	NOUN
inlawrev-3194	102	36	of	of	ADP
inlawrev-3194	102	37	the	the	DET
inlawrev-3194	102	38	corporation	corporation	NOUN
inlawrev-3194	102	39	then	then	ADV
inlawrev-3194	102	40	the	the	DET
inlawrev-3194	102	41	trustee	trustee	NOUN
inlawrev-3194	102	42	can	can	AUX
inlawrev-3194	102	43	sue	sue	VERB
inlawrev-3194	102	44	;	;	PUNCT
inlawrev-3194	102	45	otherwise	otherwise	ADV
inlawrev-3194	102	46	he	he	PRON
inlawrev-3194	102	47	can	can	AUX
inlawrev-3194	102	48	not	not	PART
inlawrev-3194	102	49	.	.	PUNCT
inlawrev-3194	103	1	23	23	NUM
inlawrev-3194	103	2	this	this	DET
inlawrev-3194	103	3	language	language	NOUN
inlawrev-3194	103	4	indicates	indicate	VERB
inlawrev-3194	103	5	a	a	DET
inlawrev-3194	103	6	lack	lack	NOUN
inlawrev-3194	103	7	of	of	ADP
inlawrev-3194	103	8	enthusiasm	enthusiasm	NOUN
inlawrev-3194	103	9	for	for	ADP
inlawrev-3194	103	10	koch	koch	PROPN
inlawrev-3194	103	11	's	's	PART
inlawrev-3194	103	12	approval	approval	NOUN
inlawrev-3194	103	13	of	of	ADP
inlawrev-3194	103	14	alter	alter	ADJ
inlawrev-3194	103	15	ego	ego	ADJ
inlawrev-3194	103	16	suits	suit	NOUN
inlawrev-3194	103	17	by	by	ADP
inlawrev-3194	103	18	bankruptcy	bankruptcy	NOUN
inlawrev-3194	103	19	trustees	trustee	NOUN
inlawrev-3194	103	20	.	.	PUNCT
inlawrev-3194	104	1	24	24	NUM
inlawrev-3194	104	2	although	although	SCONJ
inlawrev-3194	104	3	policy	policy	NOUN
inlawrev-3194	104	4	arguments	argument	NOUN
inlawrev-3194	104	5	support	support	VERB
inlawrev-3194	104	6	the	the	DET
inlawrev-3194	104	7	position	position	NOUN
inlawrev-3194	104	8	adopted	adopt	VERB
inlawrev-3194	104	9	in	in	ADP
inlawrev-3194	104	10	koch	koch	PROPN
inlawrev-3194	104	11	25	25	NUM
inlawrev-3194	104	12	it	it	PRON
inlawrev-3194	104	13	would	would	AUX
inlawrev-3194	104	14	be	be	AUX
inlawrev-3194	104	15	unwise	unwise	ADJ
inlawrev-3194	104	16	to	to	PART
inlawrev-3194	104	17	rely	rely	VERB
inlawrev-3194	104	18	heavily	heavily	ADV
inlawrev-3194	104	19	on	on	ADP
inlawrev-3194	104	20	the	the	DET
inlawrev-3194	104	21	continued	continue	VERB
inlawrev-3194	104	22	vitality	vitality	NOUN
inlawrev-3194	104	23	of	of	ADP
inlawrev-3194	104	24	this	this	DET
inlawrev-3194	104	25	holding	holding	NOUN
inlawrev-3194	104	26	until	until	SCONJ
inlawrev-3194	104	27	the	the	DET
inlawrev-3194	104	28	position	position	NOUN
inlawrev-3194	104	29	of	of	ADP
inlawrev-3194	104	30	the	the	DET
inlawrev-3194	104	31	seventh	seventh	ADJ
inlawrev-3194	104	32	circuit	circuit	NOUN
inlawrev-3194	104	33	is	be	AUX
inlawrev-3194	104	34	clarified	clarify	VERB
inlawrev-3194	104	35	.	.	PUNCT
inlawrev-3194	105	1	26	26	NUM
inlawrev-3194	105	2	20	20	NUM
inlawrev-3194	105	3	.	.	PUNCT
inlawrev-3194	106	1	40	40	NUM
inlawrev-3194	106	2	f.3d	f.3d	NUM
inlawrev-3194	106	3	890	890	NUM
inlawrev-3194	106	4	(	(	PUNCT
inlawrev-3194	106	5	7th	7th	ADJ
inlawrev-3194	106	6	cir	cir	NOUN
inlawrev-3194	106	7	.	.	PROPN
inlawrev-3194	106	8	1994	1994	NUM
inlawrev-3194	106	9	)	)	PUNCT
inlawrev-3194	106	10	.	.	PUNCT
inlawrev-3194	107	1	21	21	NUM
inlawrev-3194	107	2	.	.	NUM
inlawrev-3194	107	3	831	831	NUM
inlawrev-3194	107	4	f.2d	f.2d	ADP
inlawrev-3194	107	5	1339	1339	NUM
inlawrev-3194	107	6	(	(	PUNCT
inlawrev-3194	107	7	7th	7th	ADJ
inlawrev-3194	107	8	cir	cir	NOUN
inlawrev-3194	107	9	.	.	PUNCT
inlawrev-3194	107	10	1987	1987	NUM
inlawrev-3194	107	11	)	)	PUNCT
inlawrev-3194	107	12	,	,	PUNCT
inlawrev-3194	107	13	cert	cert	NOUN
inlawrev-3194	107	14	,	,	PUNCT
inlawrev-3194	107	15	denied	deny	VERB
inlawrev-3194	107	16	,	,	PUNCT
inlawrev-3194	107	17	485	485	NUM
inlawrev-3194	107	18	u.s	u.s	PROPN
inlawrev-3194	107	19	.	.	PROPN
inlawrev-3194	107	20	906	906	NUM
inlawrev-3194	107	21	(	(	PUNCT
inlawrev-3194	107	22	1988	1988	NUM
inlawrev-3194	107	23	)	)	PUNCT
inlawrev-3194	107	24	.	.	PUNCT
inlawrev-3194	108	1	22	22	NUM
inlawrev-3194	108	2	.	.	PUNCT
inlawrev-3194	109	1	in	in	ADP
inlawrev-3194	109	2	steinberg	steinberg	PROPN
inlawrev-3194	109	3	,	,	PUNCT
inlawrev-3194	109	4	the	the	DET
inlawrev-3194	109	5	court	court	NOUN
inlawrev-3194	109	6	determined	determine	VERB
inlawrev-3194	109	7	that	that	SCONJ
inlawrev-3194	109	8	the	the	DET
inlawrev-3194	109	9	shareholders	shareholder	NOUN
inlawrev-3194	109	10	of	of	ADP
inlawrev-3194	109	11	a	a	DET
inlawrev-3194	109	12	subchapter	subchapter	NOUN
inlawrev-3194	109	13	s	s	PART
inlawrev-3194	109	14	corporation	corporation	NOUN
inlawrev-3194	109	15	had	have	AUX
inlawrev-3194	109	16	not	not	PART
inlawrev-3194	109	17	harmed	harm	VERB
inlawrev-3194	109	18	the	the	DET
inlawrev-3194	109	19	corporation	corporation	NOUN
inlawrev-3194	109	20	,	,	PUNCT
inlawrev-3194	109	21	and	and	CCONJ
inlawrev-3194	109	22	,	,	PUNCT
inlawrev-3194	109	23	therefore	therefore	ADV
inlawrev-3194	109	24	,	,	PUNCT
inlawrev-3194	109	25	the	the	DET
inlawrev-3194	109	26	corporation	corporation	NOUN
inlawrev-3194	109	27	had	have	VERB
inlawrev-3194	109	28	no	no	DET
inlawrev-3194	109	29	claim	claim	NOUN
inlawrev-3194	109	30	against	against	ADP
inlawrev-3194	109	31	them	they	PRON
inlawrev-3194	109	32	.	.	PUNCT
inlawrev-3194	110	1	the	the	DET
inlawrev-3194	110	2	harm	harm	NOUN
inlawrev-3194	110	3	done	do	VERB
inlawrev-3194	110	4	was	be	AUX
inlawrev-3194	110	5	to	to	ADP
inlawrev-3194	110	6	another	another	DET
inlawrev-3194	110	7	entity	entity	NOUN
inlawrev-3194	110	8	(	(	PUNCT
inlawrev-3194	110	9	i.e.	i.e.	X
inlawrev-3194	110	10	,	,	PUNCT
inlawrev-3194	110	11	a	a	DET
inlawrev-3194	110	12	pension	pension	NOUN
inlawrev-3194	110	13	fund	fund	NOUN
inlawrev-3194	110	14	)	)	PUNCT
inlawrev-3194	110	15	.	.	PUNCT
inlawrev-3194	111	1	it	it	PRON
inlawrev-3194	111	2	was	be	AUX
inlawrev-3194	111	3	the	the	DET
inlawrev-3194	111	4	fund	fund	NOUN
inlawrev-3194	111	5	that	that	PRON
inlawrev-3194	111	6	could	could	AUX
inlawrev-3194	111	7	sue	sue	VERB
inlawrev-3194	111	8	the	the	DET
inlawrev-3194	111	9	shareholders	shareholder	NOUN
inlawrev-3194	111	10	,	,	PUNCT
inlawrev-3194	111	11	not	not	PART
inlawrev-3194	111	12	the	the	DET
inlawrev-3194	111	13	trustee	trustee	NOUN
inlawrev-3194	111	14	,	,	PUNCT
inlawrev-3194	111	15	because	because	SCONJ
inlawrev-3194	111	16	the	the	DET
inlawrev-3194	111	17	trustee	trustee	NOUN
inlawrev-3194	111	18	had	have	VERB
inlawrev-3194	111	19	no	no	DET
inlawrev-3194	111	20	interest	interest	NOUN
inlawrev-3194	111	21	in	in	ADP
inlawrev-3194	111	22	the	the	DET
inlawrev-3194	111	23	suit	suit	NOUN
inlawrev-3194	111	24	.	.	PUNCT
inlawrev-3194	112	1	steinberg	steinberg	PROPN
inlawrev-3194	112	2	,	,	PUNCT
inlawrev-3194	112	3	40	40	NUM
inlawrev-3194	112	4	f.3d	f.3d	NUM
inlawrev-3194	112	5	at	at	ADP
inlawrev-3194	112	6	892	892	NUM
inlawrev-3194	112	7	-	-	SYM
inlawrev-3194	112	8	93	93	NUM
inlawrev-3194	112	9	.	.	PUNCT
inlawrev-3194	113	1	23	23	NUM
inlawrev-3194	113	2	.	.	PUNCT
inlawrev-3194	114	1	i	i	PRON
inlawrev-3194	114	2	d.	d.	PROPN
inlawrev-3194	114	3	at	at	ADP
inlawrev-3194	114	4	892	892	NUM
inlawrev-3194	114	5	(	(	PUNCT
inlawrev-3194	114	6	citations	citation	NOUN
inlawrev-3194	114	7	omitted	omit	VERB
inlawrev-3194	114	8	)	)	PUNCT
inlawrev-3194	114	9	.	.	PUNCT
inlawrev-3194	115	1	24	24	NUM
inlawrev-3194	115	2	.	.	PUNCT
inlawrev-3194	116	1	the	the	DET
inlawrev-3194	116	2	court	court	NOUN
inlawrev-3194	116	3	in	in	ADP
inlawrev-3194	116	4	koch	koch	PROPN
inlawrev-3194	116	5	was	be	AUX
inlawrev-3194	116	6	satisfied	satisfied	ADJ
inlawrev-3194	116	7	with	with	ADP
inlawrev-3194	116	8	a	a	DET
inlawrev-3194	116	9	vague	vague	ADJ
inlawrev-3194	116	10	allegation	allegation	NOUN
inlawrev-3194	116	11	of	of	ADP
inlawrev-3194	116	12	injury	injury	NOUN
inlawrev-3194	116	13	to	to	ADP
inlawrev-3194	116	14	the	the	DET
inlawrev-3194	116	15	corporation	corporation	NOUN
inlawrev-3194	116	16	.	.	PUNCT
inlawrev-3194	117	1	koch	koch	PROPN
inlawrev-3194	117	2	,	,	PUNCT
inlawrev-3194	117	3	831	831	NUM
inlawrev-3194	117	4	f.2dat	f.2dat	NOUN
inlawrev-3194	117	5	1349	1349	NUM
inlawrev-3194	117	6	.	.	PUNCT
inlawrev-3194	117	7	25	25	NUM
inlawrev-3194	117	8	.	.	PUNCT
inlawrev-3194	118	1	"	"	PUNCT
inlawrev-3194	118	2	veil	veil	NOUN
inlawrev-3194	118	3	-	-	PUNCT
inlawrev-3194	118	4	piercing	pierce	VERB
inlawrev-3194	118	5	actions	action	NOUN
inlawrev-3194	118	6	are	be	AUX
inlawrev-3194	118	7	in	in	ADP
inlawrev-3194	118	8	many	many	ADJ
inlawrev-3194	118	9	respects	respect	NOUN
inlawrev-3194	118	10	identical	identical	ADJ
inlawrev-3194	118	11	to	to	ADP
inlawrev-3194	118	12	the	the	DET
inlawrev-3194	118	13	avoiding	avoid	VERB
inlawrev-3194	118	14	actions	action	NOUN
inlawrev-3194	118	15	that	that	SCONJ
inlawrev-3194	118	16	the	the	DET
inlawrev-3194	118	17	trustee	trustee	NOUN
inlawrev-3194	118	18	undoubtedly	undoubtedly	ADV
inlawrev-3194	118	19	enjoys	enjoy	VERB
inlawrev-3194	118	20	under	under	ADP
inlawrev-3194	118	21	§	§	PROPN
inlawrev-3194	118	22	544	544	NUM
inlawrev-3194	118	23	.	.	PUNCT
inlawrev-3194	119	1	it	it	PRON
inlawrev-3194	119	2	is	be	AUX
inlawrev-3194	119	3	hard	hard	ADJ
inlawrev-3194	119	4	to	to	PART
inlawrev-3194	119	5	explain	explain	VERB
inlawrev-3194	119	6	why	why	SCONJ
inlawrev-3194	119	7	the	the	DET
inlawrev-3194	119	8	trustee	trustee	NOUN
inlawrev-3194	119	9	should	should	AUX
inlawrev-3194	119	10	be	be	AUX
inlawrev-3194	119	11	able	able	ADJ
inlawrev-3194	119	12	to	to	PART
inlawrev-3194	119	13	avoid	avoid	VERB
inlawrev-3194	119	14	transfers	transfer	NOUN
inlawrev-3194	119	15	of	of	ADP
inlawrev-3194	119	16	property	property	NOUN
inlawrev-3194	119	17	that	that	PRON
inlawrev-3194	119	18	the	the	DET
inlawrev-3194	119	19	creditors	creditor	NOUN
inlawrev-3194	119	20	could	could	AUX
inlawrev-3194	119	21	have	have	AUX
inlawrev-3194	119	22	avoided	avoid	VERB
inlawrev-3194	119	23	,	,	PUNCT
inlawrev-3194	119	24	but	but	CCONJ
inlawrev-3194	119	25	not	not	PART
inlawrev-3194	119	26	bring	bring	VERB
inlawrev-3194	119	27	damage	damage	NOUN
inlawrev-3194	119	28	actions	action	NOUN
inlawrev-3194	119	29	.	.	PUNCT
inlawrev-3194	119	30	"	"	PUNCT
inlawrev-3194	120	1	douglas	douglas	PROPN
inlawrev-3194	120	2	g.	g.	PROPN
inlawrev-3194	120	3	baird	baird	PROPN
inlawrev-3194	120	4	,	,	PUNCT
inlawrev-3194	120	5	the	the	DET
inlawrev-3194	120	6	elements	element	NOUN
inlawrev-3194	120	7	of	of	ADP
inlawrev-3194	120	8	bankruptcy	bankruptcy	NOUN
inlawrev-3194	120	9	108	108	NUM
inlawrev-3194	120	10	(	(	PUNCT
inlawrev-3194	120	11	rev	rev	PROPN
inlawrev-3194	120	12	.	.	PROPN
inlawrev-3194	121	1	ed	ed	NOUN
inlawrev-3194	121	2	.	.	PROPN
inlawrev-3194	121	3	1993	1993	NUM
inlawrev-3194	121	4	)	)	PUNCT
inlawrev-3194	121	5	.	.	PUNCT
inlawrev-3194	122	1	26	26	NUM
inlawrev-3194	122	2	.	.	PUNCT
inlawrev-3194	123	1	some	some	PRON
inlawrev-3194	123	2	of	of	ADP
inlawrev-3194	123	3	the	the	DET
inlawrev-3194	123	4	uncertainty	uncertainty	NOUN
inlawrev-3194	123	5	in	in	ADP
inlawrev-3194	123	6	this	this	DET
inlawrev-3194	123	7	area	area	NOUN
inlawrev-3194	123	8	is	be	AUX
inlawrev-3194	123	9	due	due	ADJ
inlawrev-3194	123	10	to	to	ADP
inlawrev-3194	123	11	the	the	DET
inlawrev-3194	123	12	court	court	NOUN
inlawrev-3194	123	13	's	's	PART
inlawrev-3194	123	14	unwillingness	unwillingness	NOUN
inlawrev-3194	123	15	in	in	ADP
inlawrev-3194	123	16	koch	koch	PROPN
inlawrev-3194	123	17	to	to	PART
inlawrev-3194	123	18	determine	determine	VERB
inlawrev-3194	123	19	whether	whether	SCONJ
inlawrev-3194	123	20	1	1	NUM
inlawrev-3194	123	21	1	1	NUM
inlawrev-3194	123	22	u.s.c	u.s.c	NOUN
inlawrev-3194	123	23	.	.	PUNCT
inlawrev-3194	124	1	§	§	PROPN
inlawrev-3194	124	2	541	541	NUM
inlawrev-3194	124	3	(	(	PUNCT
inlawrev-3194	124	4	1994	1994	NUM
inlawrev-3194	124	5	)	)	PUNCT
inlawrev-3194	124	6	or	or	CCONJ
inlawrev-3194	124	7	1	1	NUM
inlawrev-3194	124	8	1	1	NUM
inlawrev-3194	124	9	u.s.c	u.s.c	NOUN
inlawrev-3194	124	10	.	.	PUNCT
inlawrev-3194	125	1	§	§	PROPN
inlawrev-3194	125	2	544(a	544(a	PROPN
inlawrev-3194	125	3	)	)	PUNCT
inlawrev-3194	125	4	(	(	PUNCT
inlawrev-3194	125	5	1994	1994	NUM
inlawrev-3194	125	6	)	)	PUNCT
inlawrev-3194	125	7	authorizes	authorize	VERB
inlawrev-3194	125	8	such	such	DET
inlawrev-3194	125	9	an	an	DET
inlawrev-3194	125	10	action	action	NOUN
inlawrev-3194	125	11	.	.	PUNCT
inlawrev-3194	126	1	koch	koch	PROPN
inlawrev-3194	126	2	,	,	PUNCT
inlawrev-3194	126	3	831	831	NUM
inlawrev-3194	126	4	f.2d	f.2d	NOUN
inlawrev-3194	126	5	at	at	ADP
inlawrev-3194	126	6	1346	1346	NUM
inlawrev-3194	126	7	n.7	n.7	X
inlawrev-3194	126	8	.	.	PUNCT
inlawrev-3194	127	1	one	one	NUM
inlawrev-3194	127	2	commentator	commentator	NOUN
inlawrev-3194	127	3	has	have	AUX
inlawrev-3194	127	4	referred	refer	VERB
inlawrev-3194	127	5	to	to	ADP
inlawrev-3194	127	6	koch	koch	PROPN
inlawrev-3194	127	7	as	as	ADP
inlawrev-3194	127	8	"	"	PUNCT
inlawrev-3194	127	9	a	a	DET
inlawrev-3194	127	10	very	very	ADV
inlawrev-3194	127	11	hazy	hazy	ADJ
inlawrev-3194	127	12	opinion	opinion	NOUN
inlawrev-3194	127	13	.	.	PUNCT
inlawrev-3194	127	14	"	"	PUNCT
inlawrev-3194	128	1	see	see	VERB
inlawrev-3194	128	2	richard	richard	PROPN
inlawrev-3194	128	3	l.	l.	PROPN
inlawrev-3194	128	4	epling	epling	PROPN
inlawrev-3194	128	5	,	,	PUNCT
inlawrev-3194	128	6	trustee	trustee	NOUN
inlawrev-3194	128	7	's	's	PART
inlawrev-3194	128	8	standing	standing	NOUN
inlawrev-3194	128	9	to	to	PART
inlawrev-3194	128	10	sue	sue	VERB
inlawrev-3194	128	11	in	in	ADP
inlawrev-3194	128	12	alter	alter	NOUN
inlawrev-3194	128	13	ego	ego	NOUN
inlawrev-3194	128	14	or	or	CCONJ
inlawrev-3194	128	15	other	other	ADJ
inlawrev-3194	128	16	damage	damage	NOUN
inlawrev-3194	128	17	actions	action	NOUN
inlawrev-3194	128	18	,	,	PUNCT
inlawrev-3194	128	19	6	6	NUM
inlawrev-3194	128	20	bankr	bankr	NOUN
inlawrev-3194	128	21	.	.	PUNCT
inlawrev-3194	129	1	dev.j	dev.j	NOUN
inlawrev-3194	129	2	.	.	NOUN
inlawrev-3194	129	3	191	191	NUM
inlawrev-3194	129	4	,	,	PUNCT
inlawrev-3194	129	5	196(1989	196(1989	NUM
inlawrev-3194	129	6	)	)	PUNCT
inlawrev-3194	129	7	.	.	PUNCT
inlawrev-3194	130	1	logically	logically	ADV
inlawrev-3194	130	2	,	,	PUNCT
inlawrev-3194	130	3	alter	alter	PROPN
inlawrev-3194	130	4	ego	ego	ADJ
inlawrev-3194	130	5	actions	action	NOUN
inlawrev-3194	130	6	are	be	AUX
inlawrev-3194	130	7	related	relate	VERB
inlawrev-3194	130	8	to	to	ADP
inlawrev-3194	130	9	creditor	creditor	NOUN
inlawrev-3194	130	10	-	-	PUNCT
inlawrev-3194	130	11	related	relate	VERB
inlawrev-3194	130	12	avoiding	avoid	VERB
inlawrev-3194	130	13	powers	power	NOUN
inlawrev-3194	130	14	under	under	ADP
inlawrev-3194	130	15	§	§	PROPN
inlawrev-3194	130	16	544	544	NUM
inlawrev-3194	130	17	because	because	SCONJ
inlawrev-3194	130	18	the	the	DET
inlawrev-3194	130	19	corporation	corporation	NOUN
inlawrev-3194	130	20	itself	itself	PRON
inlawrev-3194	130	21	has	have	AUX
inlawrev-3194	130	22	not	not	PART
inlawrev-3194	130	23	been	be	AUX
inlawrev-3194	130	24	harmed	harm	VERB
inlawrev-3194	130	25	by	by	ADP
inlawrev-3194	130	26	the	the	DET
inlawrev-3194	130	27	disregard	disregard	NOUN
inlawrev-3194	130	28	of	of	ADP
inlawrev-3194	130	29	corporate	corporate	ADJ
inlawrev-3194	130	30	form	form	NOUN
inlawrev-3194	130	31	.	.	PUNCT
inlawrev-3194	131	1	reliance	reliance	NOUN
inlawrev-3194	131	2	on	on	ADP
inlawrev-3194	131	3	§	§	PROPN
inlawrev-3194	131	4	544	544	NUM
inlawrev-3194	131	5	is	be	AUX
inlawrev-3194	131	6	problematic	problematic	ADJ
inlawrev-3194	131	7	in	in	ADP
inlawrev-3194	131	8	view	view	NOUN
inlawrev-3194	131	9	of	of	ADP
inlawrev-3194	131	10	congress	congress	PROPN
inlawrev-3194	131	11	'	'	PART
inlawrev-3194	131	12	failure	failure	NOUN
inlawrev-3194	131	13	to	to	PART
inlawrev-3194	131	14	overrule	overrule	VERB
inlawrev-3194	131	15	caplin	caplin	PROPN
inlawrev-3194	131	16	v.	v.	ADP
inlawrev-3194	131	17	marine	marine	PROPN
inlawrev-3194	131	18	midland	midland	PROPN
inlawrev-3194	131	19	grace	grace	PROPN
inlawrev-3194	131	20	co.	co.	PROPN
inlawrev-3194	131	21	,	,	PUNCT
inlawrev-3194	131	22	406	406	NUM
inlawrev-3194	131	23	u.s	u.s	PROPN
inlawrev-3194	131	24	.	.	PROPN
inlawrev-3194	131	25	416	416	NUM
inlawrev-3194	131	26	(	(	PUNCT
inlawrev-3194	131	27	1972	1972	NUM
inlawrev-3194	131	28	)	)	PUNCT
inlawrev-3194	131	29	(	(	PUNCT
inlawrev-3194	131	30	bankruptcy	bankruptcy	NOUN
inlawrev-3194	131	31	trustee	trustee	NOUN
inlawrev-3194	131	32	has	have	VERB
inlawrev-3194	131	33	no	no	DET
inlawrev-3194	131	34	standing	standing	NOUN
inlawrev-3194	131	35	to	to	PART
inlawrev-3194	131	36	sue	sue	VERB
inlawrev-3194	131	37	indenture	indenture	NOUN
inlawrev-3194	131	38	trustee	trustee	NOUN
inlawrev-3194	131	39	on	on	ADP
inlawrev-3194	131	40	behalf	behalf	NOUN
inlawrev-3194	131	41	of	of	ADP
inlawrev-3194	131	42	individual	individual	ADJ
inlawrev-3194	131	43	bondholders	bondholder	NOUN
inlawrev-3194	131	44	)	)	PUNCT
inlawrev-3194	131	45	.	.	PUNCT
inlawrev-3194	132	1	see	see	VERB
inlawrev-3194	132	2	in	in	ADP
inlawrev-3194	132	3	re	re	PROPN
inlawrev-3194	132	4	ozark	ozark	PROPN
inlawrev-3194	132	5	restaurant	restaurant	PROPN
inlawrev-3194	132	6	equip	equip	PROPN
inlawrev-3194	132	7	.	.	PUNCT
inlawrev-3194	133	1	co.	co.	PROPN
inlawrev-3194	133	2	,	,	PUNCT
inlawrev-3194	133	3	816	816	NUM
inlawrev-3194	133	4	f.2d	f.2d	NOUN
inlawrev-3194	133	5	1222	1222	NUM
inlawrev-3194	133	6	(	(	PUNCT
inlawrev-3194	133	7	8th	8th	ADJ
inlawrev-3194	133	8	cir	cir	NOUN
inlawrev-3194	133	9	.	.	PUNCT
inlawrev-3194	133	10	1987	1987	NUM
inlawrev-3194	133	11	)	)	PUNCT
inlawrev-3194	133	12	.	.	PUNCT
inlawrev-3194	134	1	1996	1996	NUM
inlawrev-3194	134	2	]	]	PUNCT
inlawrev-3194	134	3	bankruptcy	bankruptcy	NOUN
inlawrev-3194	134	4	789	789	NUM
inlawrev-3194	134	5	n.	n.	NOUN
inlawrev-3194	134	6	exemptions	exemption	NOUN
inlawrev-3194	134	7	in	in	ADP
inlawrev-3194	134	8	re	re	PROPN
inlawrev-3194	134	9	voelker	voelker	PROPN
inlawrev-3194	134	10	21	21	NUM
inlawrev-3194	134	11	examined	examine	VERB
inlawrev-3194	134	12	the	the	DET
inlawrev-3194	134	13	enforceability	enforceability	NOUN
inlawrev-3194	134	14	of	of	ADP
inlawrev-3194	134	15	a	a	DET
inlawrev-3194	134	16	federal	federal	ADJ
inlawrev-3194	134	17	tax	tax	NOUN
inlawrev-3194	134	18	lien	lien	NOUN
inlawrev-3194	134	19	on	on	ADP
inlawrev-3194	134	20	exempt	exempt	ADJ
inlawrev-3194	134	21	property	property	NOUN
inlawrev-3194	134	22	during	during	ADP
inlawrev-3194	134	23	chapter	chapter	NOUN
inlawrev-3194	134	24	13	13	NUM
inlawrev-3194	134	25	proceedings	proceeding	NOUN
inlawrev-3194	134	26	.	.	PUNCT
inlawrev-3194	135	1	all	all	PRON
inlawrev-3194	135	2	of	of	ADP
inlawrev-3194	135	3	the	the	DET
inlawrev-3194	135	4	debtor	debtor	NOUN
inlawrev-3194	135	5	's	's	PART
inlawrev-3194	135	6	property	property	NOUN
inlawrev-3194	135	7	was	be	AUX
inlawrev-3194	135	8	subject	subject	ADJ
inlawrev-3194	135	9	to	to	ADP
inlawrev-3194	135	10	the	the	DET
inlawrev-3194	135	11	tax	tax	NOUN
inlawrev-3194	135	12	lien	lien	NOUN
inlawrev-3194	135	13	imposed	impose	VERB
inlawrev-3194	135	14	by	by	ADP
inlawrev-3194	135	15	§	§	PROPN
inlawrev-3194	135	16	6331	6331	NUM
inlawrev-3194	135	17	of	of	ADP
inlawrev-3194	135	18	the	the	DET
inlawrev-3194	135	19	internal	internal	ADJ
inlawrev-3194	135	20	revenue	revenue	NOUN
inlawrev-3194	135	21	code	code	NOUN
inlawrev-3194	135	22	.	.	PUNCT
inlawrev-3194	136	1	28	28	NUM
inlawrev-3194	137	1	some	some	PRON
inlawrev-3194	137	2	of	of	ADP
inlawrev-3194	137	3	his	his	PRON
inlawrev-3194	137	4	assets	asset	NOUN
inlawrev-3194	137	5	,	,	PUNCT
inlawrev-3194	137	6	namely	namely	ADV
inlawrev-3194	137	7	,	,	PUNCT
inlawrev-3194	137	8	clothing	clothing	NOUN
inlawrev-3194	137	9	,	,	PUNCT
inlawrev-3194	137	10	hand	hand	NOUN
inlawrev-3194	137	11	tools	tool	NOUN
inlawrev-3194	137	12	,	,	PUNCT
inlawrev-3194	137	13	a	a	DET
inlawrev-3194	137	14	lawnmower	lawnmower	NOUN
inlawrev-3194	137	15	,	,	PUNCT
inlawrev-3194	137	16	a	a	DET
inlawrev-3194	137	17	weed	weed	NOUN
inlawrev-3194	137	18	-	-	PUNCT
inlawrev-3194	137	19	eater	eater	NOUN
inlawrev-3194	137	20	,	,	PUNCT
inlawrev-3194	137	21	a	a	DET
inlawrev-3194	137	22	bow	bow	NOUN
inlawrev-3194	137	23	and	and	CCONJ
inlawrev-3194	137	24	some	some	DET
inlawrev-3194	137	25	arrows	arrow	NOUN
inlawrev-3194	137	26	,	,	PUNCT
inlawrev-3194	137	27	were	be	AUX
inlawrev-3194	137	28	exempt	exempt	ADJ
inlawrev-3194	137	29	from	from	ADP
inlawrev-3194	137	30	levy	levy	NOUN
inlawrev-3194	137	31	under	under	ADP
inlawrev-3194	137	32	i.r.c	i.r.c	NOUN
inlawrev-3194	137	33	.	.	PUNCT
inlawrev-3194	138	1	§	§	PROPN
inlawrev-3194	138	2	6334	6334	NUM
inlawrev-3194	138	3	.	.	PUNCT
inlawrev-3194	139	1	outside	outside	ADP
inlawrev-3194	139	2	of	of	ADP
inlawrev-3194	139	3	bankruptcy	bankruptcy	NOUN
inlawrev-3194	139	4	,	,	PUNCT
inlawrev-3194	139	5	the	the	DET
inlawrev-3194	139	6	debtor	debtor	NOUN
inlawrev-3194	139	7	is	be	AUX
inlawrev-3194	139	8	entitled	entitle	VERB
inlawrev-3194	139	9	to	to	PART
inlawrev-3194	139	10	retain	retain	VERB
inlawrev-3194	139	11	these	these	DET
inlawrev-3194	139	12	assets	asset	NOUN
inlawrev-3194	139	13	without	without	ADP
inlawrev-3194	139	14	paying	pay	VERB
inlawrev-3194	139	15	any	any	PRON
inlawrev-3194	139	16	of	of	ADP
inlawrev-3194	139	17	the	the	DET
inlawrev-3194	139	18	tax	tax	NOUN
inlawrev-3194	139	19	obligation	obligation	NOUN
inlawrev-3194	139	20	.	.	PUNCT
inlawrev-3194	140	1	however	however	ADV
inlawrev-3194	140	2	,	,	PUNCT
inlawrev-3194	140	3	the	the	DET
inlawrev-3194	140	4	property	property	NOUN
inlawrev-3194	140	5	remains	remain	VERB
inlawrev-3194	140	6	subject	subject	ADJ
inlawrev-3194	140	7	to	to	ADP
inlawrev-3194	140	8	the	the	DET
inlawrev-3194	140	9	lien	lien	NOUN
inlawrev-3194	140	10	that	that	PRON
inlawrev-3194	140	11	must	must	AUX
inlawrev-3194	140	12	be	be	AUX
inlawrev-3194	140	13	satisfied	satisfied	ADJ
inlawrev-3194	140	14	if	if	SCONJ
inlawrev-3194	140	15	a	a	DET
inlawrev-3194	140	16	sale	sale	NOUN
inlawrev-3194	140	17	occurs	occur	VERB
inlawrev-3194	140	18	.	.	PUNCT
inlawrev-3194	141	1	when	when	SCONJ
inlawrev-3194	141	2	the	the	DET
inlawrev-3194	141	3	irs	irs	PROPN
inlawrev-3194	141	4	filed	file	VERB
inlawrev-3194	141	5	a	a	DET
inlawrev-3194	141	6	proof	proof	NOUN
inlawrev-3194	141	7	of	of	ADP
inlawrev-3194	141	8	a	a	DET
inlawrev-3194	141	9	secured	secured	ADJ
inlawrev-3194	141	10	claim	claim	NOUN
inlawrev-3194	141	11	,	,	PUNCT
inlawrev-3194	141	12	two	two	NUM
inlawrev-3194	141	13	issues	issue	NOUN
inlawrev-3194	141	14	were	be	AUX
inlawrev-3194	141	15	before	before	ADP
inlawrev-3194	141	16	the	the	DET
inlawrev-3194	141	17	court	court	NOUN
inlawrev-3194	141	18	.	.	PUNCT
inlawrev-3194	142	1	did	do	AUX
inlawrev-3194	142	2	the	the	DET
inlawrev-3194	142	3	irs	irs	PROPN
inlawrev-3194	142	4	have	have	VERB
inlawrev-3194	142	5	a	a	DET
inlawrev-3194	142	6	secured	secured	ADJ
inlawrev-3194	142	7	claim	claim	NOUN
inlawrev-3194	142	8	,	,	PUNCT
inlawrev-3194	142	9	and	and	CCONJ
inlawrev-3194	142	10	,	,	PUNCT
inlawrev-3194	142	11	if	if	SCONJ
inlawrev-3194	142	12	so	so	ADV
inlawrev-3194	142	13	,	,	PUNCT
inlawrev-3194	142	14	did	do	AUX
inlawrev-3194	142	15	the	the	DET
inlawrev-3194	142	16	debtor	debtor	NOUN
inlawrev-3194	142	17	need	need	VERB
inlawrev-3194	142	18	to	to	PART
inlawrev-3194	142	19	make	make	VERB
inlawrev-3194	142	20	payments	payment	NOUN
inlawrev-3194	142	21	during	during	ADP
inlawrev-3194	142	22	the	the	DET
inlawrev-3194	142	23	term	term	NOUN
inlawrev-3194	142	24	of	of	ADP
inlawrev-3194	142	25	the	the	DET
inlawrev-3194	142	26	plan	plan	NOUN
inlawrev-3194	142	27	because	because	SCONJ
inlawrev-3194	142	28	of	of	ADP
inlawrev-3194	142	29	the	the	DET
inlawrev-3194	142	30	lien	lien	NOUN
inlawrev-3194	142	31	?	?	PUNCT
inlawrev-3194	143	1	the	the	DET
inlawrev-3194	143	2	court	court	NOUN
inlawrev-3194	143	3	correctly	correctly	ADV
inlawrev-3194	143	4	answered	answer	VERB
inlawrev-3194	143	5	the	the	DET
inlawrev-3194	143	6	first	first	ADJ
inlawrev-3194	143	7	question	question	NOUN
inlawrev-3194	143	8	affirmatively	affirmatively	ADV
inlawrev-3194	143	9	.	.	PUNCT
inlawrev-3194	144	1	the	the	DET
inlawrev-3194	144	2	irs	irs	PROPN
inlawrev-3194	144	3	was	be	AUX
inlawrev-3194	144	4	the	the	DET
inlawrev-3194	144	5	holder	holder	NOUN
inlawrev-3194	144	6	of	of	ADP
inlawrev-3194	144	7	a	a	DET
inlawrev-3194	144	8	secured	secured	ADJ
inlawrev-3194	144	9	claim	claim	NOUN
inlawrev-3194	144	10	—	—	PUNCT
inlawrev-3194	144	11	because	because	SCONJ
inlawrev-3194	144	12	the	the	DET
inlawrev-3194	144	13	property	property	NOUN
inlawrev-3194	144	14	was	be	AUX
inlawrev-3194	144	15	not	not	PART
inlawrev-3194	144	16	exempt	exempt	ADJ
inlawrev-3194	144	17	,	,	PUNCT
inlawrev-3194	144	18	as	as	SCONJ
inlawrev-3194	144	19	that	that	DET
inlawrev-3194	144	20	term	term	NOUN
inlawrev-3194	144	21	is	be	AUX
inlawrev-3194	144	22	commonly	commonly	ADV
inlawrev-3194	144	23	understood	understand	VERB
inlawrev-3194	144	24	.	.	PUNCT
inlawrev-3194	145	1	but	but	CCONJ
inlawrev-3194	145	2	then	then	ADV
inlawrev-3194	145	3	,	,	PUNCT
inlawrev-3194	145	4	the	the	DET
inlawrev-3194	145	5	court	court	NOUN
inlawrev-3194	145	6	required	require	VERB
inlawrev-3194	145	7	the	the	DET
inlawrev-3194	145	8	debtor	debtor	NOUN
inlawrev-3194	145	9	to	to	PART
inlawrev-3194	145	10	include	include	VERB
inlawrev-3194	145	11	the	the	DET
inlawrev-3194	145	12	allowed	allow	VERB
inlawrev-3194	145	13	amount	amount	NOUN
inlawrev-3194	145	14	of	of	ADP
inlawrev-3194	145	15	the	the	DET
inlawrev-3194	145	16	secured	secured	ADJ
inlawrev-3194	145	17	claim	claim	NOUN
inlawrev-3194	145	18	(	(	PUNCT
inlawrev-3194	145	19	$	$	SYM
inlawrev-3194	145	20	825	825	NUM
inlawrev-3194	145	21	)	)	PUNCT
inlawrev-3194	145	22	in	in	ADP
inlawrev-3194	145	23	his	his	PRON
inlawrev-3194	145	24	proposed	propose	VERB
inlawrev-3194	145	25	plan	plan	NOUN
inlawrev-3194	145	26	on	on	ADP
inlawrev-3194	145	27	the	the	DET
inlawrev-3194	145	28	assumption	assumption	NOUN
inlawrev-3194	145	29	that	that	SCONJ
inlawrev-3194	145	30	this	this	PRON
inlawrev-3194	145	31	was	be	AUX
inlawrev-3194	145	32	required	require	VERB
inlawrev-3194	145	33	by	by	ADP
inlawrev-3194	145	34	1325(a)(5)(b)(ii	1325(a)(5)(b)(ii	NUM
inlawrev-3194	145	35	)	)	PUNCT
inlawrev-3194	145	36	.	.	PUNCT
inlawrev-3194	146	1	29	29	NUM
inlawrev-3194	147	1	the	the	DET
inlawrev-3194	147	2	latter	latter	ADJ
inlawrev-3194	147	3	conclusion	conclusion	NOUN
inlawrev-3194	147	4	is	be	AUX
inlawrev-3194	147	5	questionable	questionable	ADJ
inlawrev-3194	147	6	.	.	PUNCT
inlawrev-3194	148	1	section	section	NOUN
inlawrev-3194	148	2	1325(a)(5	1325(a)(5	NUM
inlawrev-3194	148	3	)	)	PUNCT
inlawrev-3194	148	4	of	of	ADP
inlawrev-3194	148	5	11	11	NUM
inlawrev-3194	148	6	u.s.c	u.s.c	ADJ
inlawrev-3194	148	7	.	.	PUNCT
inlawrev-3194	149	1	establishes	establish	VERB
inlawrev-3194	149	2	the	the	DET
inlawrev-3194	149	3	cost	cost	NOUN
inlawrev-3194	149	4	of	of	ADP
inlawrev-3194	149	5	cramdown	cramdown	NOUN
inlawrev-3194	149	6	.	.	PUNCT
inlawrev-3194	150	1	30	30	NUM
inlawrev-3194	151	1	it	it	PRON
inlawrev-3194	151	2	is	be	AUX
inlawrev-3194	151	3	not	not	PART
inlawrev-3194	151	4	applicable	applicable	ADJ
inlawrev-3194	151	5	when	when	SCONJ
inlawrev-3194	151	6	the	the	DET
inlawrev-3194	151	7	debtor	debtor	NOUN
inlawrev-3194	151	8	does	do	AUX
inlawrev-3194	151	9	not	not	PART
inlawrev-3194	151	10	choose	choose	VERB
inlawrev-3194	151	11	to	to	PART
inlawrev-3194	151	12	attempt	attempt	VERB
inlawrev-3194	151	13	cramdown.31	cramdown.31	NOUN
inlawrev-3194	151	14	the	the	DET
inlawrev-3194	151	15	debtor	debtor	NOUN
inlawrev-3194	151	16	should	should	AUX
inlawrev-3194	151	17	have	have	AUX
inlawrev-3194	151	18	been	be	AUX
inlawrev-3194	151	19	allowed	allow	VERB
inlawrev-3194	151	20	to	to	PART
inlawrev-3194	151	21	retain	retain	VERB
inlawrev-3194	151	22	the	the	DET
inlawrev-3194	151	23	semi	semi	ADJ
inlawrev-3194	151	24	-	-	ADJ
inlawrev-3194	151	25	exempt	exempt	ADJ
inlawrev-3194	151	26	assets	asset	NOUN
inlawrev-3194	151	27	without	without	ADP
inlawrev-3194	151	28	paying	pay	VERB
inlawrev-3194	151	29	anything	anything	PRON
inlawrev-3194	151	30	to	to	ADP
inlawrev-3194	151	31	the	the	DET
inlawrev-3194	151	32	irs	irs	PROPN
inlawrev-3194	151	33	and	and	CCONJ
inlawrev-3194	151	34	without	without	ADP
inlawrev-3194	151	35	affecting	affect	VERB
inlawrev-3194	151	36	the	the	DET
inlawrev-3194	151	37	tax	tax	NOUN
inlawrev-3194	151	38	lien	lien	NOUN
inlawrev-3194	151	39	.	.	PUNCT
inlawrev-3194	152	1	this	this	PRON
inlawrev-3194	152	2	is	be	AUX
inlawrev-3194	152	3	exactly	exactly	ADV
inlawrev-3194	152	4	what	what	PRON
inlawrev-3194	152	5	would	would	AUX
inlawrev-3194	152	6	have	have	AUX
inlawrev-3194	152	7	occurred	occur	VERB
inlawrev-3194	152	8	if	if	SCONJ
inlawrev-3194	152	9	the	the	DET
inlawrev-3194	152	10	debtor	debtor	NOUN
inlawrev-3194	152	11	had	have	AUX
inlawrev-3194	152	12	not	not	PART
inlawrev-3194	152	13	filed	file	VERB
inlawrev-3194	152	14	for	for	ADP
inlawrev-3194	152	15	bankruptcy	bankruptcy	NOUN
inlawrev-3194	152	16	.	.	PUNCT
inlawrev-3194	153	1	no	no	DET
inlawrev-3194	153	2	considerations	consideration	NOUN
inlawrev-3194	153	3	of	of	ADP
inlawrev-3194	153	4	bankruptcy	bankruptcy	NOUN
inlawrev-3194	153	5	policy	policy	NOUN
inlawrev-3194	153	6	require	require	VERB
inlawrev-3194	153	7	a	a	DET
inlawrev-3194	153	8	different	different	ADJ
inlawrev-3194	153	9	result	result	NOUN
inlawrev-3194	153	10	.	.	PUNCT
inlawrev-3194	154	1	as	as	SCONJ
inlawrev-3194	154	2	the	the	DET
inlawrev-3194	154	3	supreme	supreme	PROPN
inlawrev-3194	154	4	court	court	PROPN
inlawrev-3194	154	5	observed	observe	VERB
inlawrev-3194	154	6	in	in	ADP
inlawrev-3194	154	7	butner	butner	PROPN
inlawrev-3194	154	8	v.	v.	PROPN
inlawrev-3194	154	9	united	united	PROPN
inlawrev-3194	154	10	states	states	PROPN
inlawrev-3194	154	11	:	:	PUNCT
inlawrev-3194	154	12	"	"	PUNCT
inlawrev-3194	154	13	property	property	NOUN
inlawrev-3194	154	14	interests	interest	NOUN
inlawrev-3194	154	15	are	be	AUX
inlawrev-3194	154	16	created	create	VERB
inlawrev-3194	154	17	and	and	CCONJ
inlawrev-3194	154	18	defined	define	VERB
inlawrev-3194	154	19	by	by	ADP
inlawrev-3194	154	20	[	[	X
inlawrev-3194	154	21	nonbankruptcy	nonbankruptcy	NOUN
inlawrev-3194	154	22	law	law	NOUN
inlawrev-3194	154	23	—	—	PUNCT
inlawrev-3194	154	24	federal	federal	ADJ
inlawrev-3194	154	25	and	and	CCONJ
inlawrev-3194	154	26	state	state	NOUN
inlawrev-3194	154	27	]	]	X
inlawrev-3194	154	28	.	.	PUNCT
inlawrev-3194	155	1	unless	unless	SCONJ
inlawrev-3194	155	2	some	some	DET
inlawrev-3194	155	3	federal	federal	ADJ
inlawrev-3194	155	4	interest	interest	NOUN
inlawrev-3194	155	5	requires	require	VERB
inlawrev-3194	155	6	a	a	DET
inlawrev-3194	155	7	different	different	ADJ
inlawrev-3194	155	8	result	result	NOUN
inlawrev-3194	155	9	,	,	PUNCT
inlawrev-3194	155	10	there	there	PRON
inlawrev-3194	155	11	is	be	VERB
inlawrev-3194	155	12	no	no	DET
inlawrev-3194	155	13	reason	reason	NOUN
inlawrev-3194	155	14	why	why	SCONJ
inlawrev-3194	155	15	such	such	ADJ
inlawrev-3194	155	16	interests	interest	NOUN
inlawrev-3194	155	17	should	should	AUX
inlawrev-3194	155	18	be	be	AUX
inlawrev-3194	155	19	analyzed	analyze	VERB
inlawrev-3194	155	20	differently	differently	ADV
inlawrev-3194	155	21	because	because	SCONJ
inlawrev-3194	155	22	an	an	DET
inlawrev-3194	155	23	interested	interested	ADJ
inlawrev-3194	155	24	party	party	NOUN
inlawrev-3194	155	25	is	be	AUX
inlawrev-3194	155	26	involved	involve	VERB
inlawrev-3194	155	27	in	in	ADP
inlawrev-3194	155	28	a	a	DET
inlawrev-3194	155	29	bankruptcy	bankruptcy	NOUN
inlawrev-3194	155	30	proceeding	proceeding	NOUN
inlawrev-3194	155	31	.	.	PUNCT
inlawrev-3194	155	32	"	"	PUNCT
inlawrev-3194	156	1	32	32	NUM
inlawrev-3194	156	2	another	another	DET
inlawrev-3194	156	3	interesting	interesting	ADJ
inlawrev-3194	156	4	decision	decision	NOUN
inlawrev-3194	156	5	,	,	PUNCT
inlawrev-3194	156	6	in	in	ADP
inlawrev-3194	156	7	re	re	NOUN
inlawrev-3194	156	8	salzer	salzer	ADJ
inlawrev-3194	156	9	,	,	PUNCT
inlawrev-3194	156	10	33	33	NUM
inlawrev-3194	156	11	examined	examine	VERB
inlawrev-3194	156	12	the	the	DET
inlawrev-3194	156	13	effect	effect	NOUN
inlawrev-3194	156	14	of	of	ADP
inlawrev-3194	156	15	a	a	DET
inlawrev-3194	156	16	trustee	trustee	NOUN
inlawrev-3194	156	17	's	's	PART
inlawrev-3194	156	18	27	27	NUM
inlawrev-3194	156	19	.	.	PUNCT
inlawrev-3194	157	1	42	42	NUM
inlawrev-3194	157	2	f.3d	f.3d	NUM
inlawrev-3194	157	3	1050	1050	NUM
inlawrev-3194	157	4	(	(	PUNCT
inlawrev-3194	157	5	7th	7th	ADJ
inlawrev-3194	157	6	cir	cir	NOUN
inlawrev-3194	157	7	.	.	PROPN
inlawrev-3194	157	8	1994	1994	NUM
inlawrev-3194	157	9	)	)	PUNCT
inlawrev-3194	157	10	.	.	PUNCT
inlawrev-3194	158	1	28	28	NUM
inlawrev-3194	158	2	.	.	PUNCT
inlawrev-3194	158	3	i.r.c	i.r.c	NOUN
inlawrev-3194	158	4	.	.	PUNCT
inlawrev-3194	159	1	§	§	PROPN
inlawrev-3194	159	2	6331	6331	NUM
inlawrev-3194	159	3	(	(	PUNCT
inlawrev-3194	159	4	1994	1994	NUM
inlawrev-3194	159	5	)	)	PUNCT
inlawrev-3194	159	6	.	.	PUNCT
inlawrev-3194	160	1	29	29	NUM
inlawrev-3194	160	2	.	.	X
inlawrev-3194	160	3	1	1	NUM
inlawrev-3194	160	4	1	1	NUM
inlawrev-3194	160	5	u.s.c	u.s.c	NOUN
inlawrev-3194	160	6	.	.	PUNCT
inlawrev-3194	161	1	§	§	PROPN
inlawrev-3194	161	2	1325(a)(5)(b)(ii	1325(a)(5)(b)(ii	NUM
inlawrev-3194	161	3	)	)	PUNCT
inlawrev-3194	161	4	(	(	PUNCT
inlawrev-3194	161	5	1994	1994	NUM
inlawrev-3194	161	6	)	)	PUNCT
inlawrev-3194	161	7	.	.	PUNCT
inlawrev-3194	162	1	the	the	DET
inlawrev-3194	162	2	debtor	debtor	NOUN
inlawrev-3194	162	3	responded	respond	VERB
inlawrev-3194	162	4	by	by	ADP
inlawrev-3194	162	5	surrendering	surrender	VERB
inlawrev-3194	162	6	these	these	DET
inlawrev-3194	162	7	assets	asset	NOUN
inlawrev-3194	162	8	to	to	ADP
inlawrev-3194	162	9	the	the	DET
inlawrev-3194	162	10	irs	irs	PROPN
inlawrev-3194	162	11	.	.	PUNCT
inlawrev-3194	163	1	voelker	voelker	PROPN
inlawrev-3194	163	2	,	,	PUNCT
inlawrev-3194	163	3	42	42	NUM
inlawrev-3194	163	4	f.3d	f.3d	NUM
inlawrev-3194	163	5	at	at	ADP
inlawrev-3194	163	6	1051	1051	NUM
inlawrev-3194	163	7	.	.	PUNCT
inlawrev-3194	164	1	30	30	NUM
inlawrev-3194	164	2	.	.	PUNCT
inlawrev-3194	165	1	cramdown	cramdown	NOUN
inlawrev-3194	165	2	is	be	AUX
inlawrev-3194	165	3	the	the	DET
inlawrev-3194	165	4	popular	popular	ADJ
inlawrev-3194	165	5	term	term	NOUN
inlawrev-3194	165	6	for	for	ADP
inlawrev-3194	165	7	confirmation	confirmation	NOUN
inlawrev-3194	165	8	of	of	ADP
inlawrev-3194	165	9	a	a	DET
inlawrev-3194	165	10	plan	plan	NOUN
inlawrev-3194	165	11	over	over	ADP
inlawrev-3194	165	12	the	the	DET
inlawrev-3194	165	13	objection	objection	NOUN
inlawrev-3194	165	14	of	of	ADP
inlawrev-3194	165	15	an	an	DET
inlawrev-3194	165	16	impaired	impaired	ADJ
inlawrev-3194	165	17	class	class	NOUN
inlawrev-3194	165	18	of	of	ADP
inlawrev-3194	165	19	claims	claim	NOUN
inlawrev-3194	165	20	.	.	PUNCT
inlawrev-3194	166	1	31	31	NUM
inlawrev-3194	166	2	.	.	PUNCT
inlawrev-3194	167	1	a	a	DET
inlawrev-3194	167	2	literal	literal	ADJ
inlawrev-3194	167	3	interpretation	interpretation	NOUN
inlawrev-3194	167	4	of	of	ADP
inlawrev-3194	167	5	§	§	PROPN
inlawrev-3194	167	6	1325(a)(5	1325(a)(5	NUM
inlawrev-3194	167	7	)	)	PUNCT
inlawrev-3194	167	8	would	would	AUX
inlawrev-3194	167	9	lead	lead	VERB
inlawrev-3194	167	10	to	to	ADP
inlawrev-3194	167	11	the	the	DET
inlawrev-3194	167	12	conclusion	conclusion	NOUN
inlawrev-3194	167	13	that	that	SCONJ
inlawrev-3194	167	14	voelker	voelker	NOUN
inlawrev-3194	167	15	was	be	AUX
inlawrev-3194	167	16	correctly	correctly	ADV
inlawrev-3194	167	17	decided	decide	VERB
inlawrev-3194	167	18	.	.	PUNCT
inlawrev-3194	168	1	the	the	DET
inlawrev-3194	168	2	statute	statute	NOUN
inlawrev-3194	168	3	appears	appear	VERB
inlawrev-3194	168	4	to	to	PART
inlawrev-3194	168	5	offer	offer	VERB
inlawrev-3194	168	6	only	only	ADV
inlawrev-3194	168	7	three	three	NUM
inlawrev-3194	168	8	options	option	NOUN
inlawrev-3194	168	9	:	:	PUNCT
inlawrev-3194	168	10	surrender	surrender	NOUN
inlawrev-3194	168	11	,	,	PUNCT
inlawrev-3194	168	12	cramdown	cramdown	NOUN
inlawrev-3194	168	13	payments	payment	NOUN
inlawrev-3194	168	14	or	or	CCONJ
inlawrev-3194	168	15	creditor	creditor	NOUN
inlawrev-3194	168	16	consent	consent	NOUN
inlawrev-3194	168	17	.	.	PUNCT
inlawrev-3194	169	1	however	however	ADV
inlawrev-3194	169	2	,	,	PUNCT
inlawrev-3194	169	3	cramdown	cramdown	NOUN
inlawrev-3194	169	4	is	be	AUX
inlawrev-3194	169	5	never	never	ADV
inlawrev-3194	169	6	required	require	VERB
inlawrev-3194	169	7	when	when	SCONJ
inlawrev-3194	169	8	the	the	DET
inlawrev-3194	169	9	debtor	debtor	NOUN
inlawrev-3194	169	10	proposes	propose	VERB
inlawrev-3194	169	11	another	another	DET
inlawrev-3194	169	12	permissible	permissible	ADJ
inlawrev-3194	169	13	treatment	treatment	NOUN
inlawrev-3194	169	14	of	of	ADP
inlawrev-3194	169	15	a	a	DET
inlawrev-3194	169	16	secured	secured	ADJ
inlawrev-3194	169	17	claim	claim	NOUN
inlawrev-3194	169	18	,	,	PUNCT
inlawrev-3194	169	19	most	most	ADV
inlawrev-3194	169	20	notably	notably	ADV
inlawrev-3194	169	21	when	when	SCONJ
inlawrev-3194	169	22	the	the	DET
inlawrev-3194	169	23	debtor	debtor	NOUN
inlawrev-3194	169	24	invokes	invoke	VERB
inlawrev-3194	169	25	the	the	DET
inlawrev-3194	169	26	remedy	remedy	NOUN
inlawrev-3194	169	27	of	of	ADP
inlawrev-3194	169	28	cure	cure	NOUN
inlawrev-3194	169	29	authorized	authorize	VERB
inlawrev-3194	169	30	by	by	ADP
inlawrev-3194	169	31	§	§	PROPN
inlawrev-3194	169	32	1322(a)(5	1322(a)(5	NUM
inlawrev-3194	169	33	)	)	PUNCT
inlawrev-3194	169	34	.	.	PUNCT
inlawrev-3194	170	1	because	because	SCONJ
inlawrev-3194	170	2	the	the	DET
inlawrev-3194	170	3	rights	right	NOUN
inlawrev-3194	170	4	of	of	ADP
inlawrev-3194	170	5	the	the	DET
inlawrev-3194	170	6	irs	irs	PROPN
inlawrev-3194	170	7	are	be	AUX
inlawrev-3194	170	8	exactly	exactly	ADV
inlawrev-3194	170	9	the	the	DET
inlawrev-3194	170	10	same	same	ADJ
inlawrev-3194	170	11	before	before	ADV
inlawrev-3194	170	12	,	,	PUNCT
inlawrev-3194	170	13	during	during	ADP
inlawrev-3194	170	14	,	,	PUNCT
inlawrev-3194	170	15	and	and	CCONJ
inlawrev-3194	170	16	after	after	ADP
inlawrev-3194	170	17	the	the	DET
inlawrev-3194	170	18	chapter	chapter	NOUN
inlawrev-3194	170	19	13	13	NUM
inlawrev-3194	170	20	bankruptcy	bankruptcy	NOUN
inlawrev-3194	170	21	,	,	PUNCT
inlawrev-3194	170	22	and	and	CCONJ
inlawrev-3194	170	23	bankruptcy	bankruptcy	NOUN
inlawrev-3194	170	24	imposes	impose	VERB
inlawrev-3194	170	25	no	no	DET
inlawrev-3194	170	26	special	special	ADJ
inlawrev-3194	170	27	burden	burden	NOUN
inlawrev-3194	170	28	on	on	ADP
inlawrev-3194	170	29	the	the	DET
inlawrev-3194	170	30	creditor	creditor	NOUN
inlawrev-3194	170	31	,	,	PUNCT
inlawrev-3194	170	32	continuance	continuance	NOUN
inlawrev-3194	170	33	of	of	ADP
inlawrev-3194	170	34	the	the	DET
inlawrev-3194	170	35	claim	claim	NOUN
inlawrev-3194	170	36	's	's	PART
inlawrev-3194	170	37	nonbankruptcy	nonbankruptcy	NOUN
inlawrev-3194	170	38	status	status	NOUN
inlawrev-3194	170	39	is	be	AUX
inlawrev-3194	170	40	appropriate	appropriate	ADJ
inlawrev-3194	170	41	under	under	ADP
inlawrev-3194	170	42	1	1	NUM
inlawrev-3194	170	43	1	1	NUM
inlawrev-3194	170	44	u.s.c	u.s.c	NOUN
inlawrev-3194	170	45	.	.	PUNCT
inlawrev-3194	171	1	§	§	PROPN
inlawrev-3194	171	2	1322(a)(10	1322(a)(10	NUM
inlawrev-3194	171	3	)	)	PUNCT
inlawrev-3194	171	4	.	.	PUNCT
inlawrev-3194	172	1	32	32	NUM
inlawrev-3194	172	2	.	.	PUNCT
inlawrev-3194	173	1	butner	butner	PROPN
inlawrev-3194	173	2	v.	v.	PROPN
inlawrev-3194	173	3	united	united	PROPN
inlawrev-3194	173	4	states	states	PROPN
inlawrev-3194	173	5	,	,	PUNCT
inlawrev-3194	173	6	440	440	NUM
inlawrev-3194	173	7	u.s	u.s	PROPN
inlawrev-3194	173	8	.	.	PROPN
inlawrev-3194	173	9	48	48	NUM
inlawrev-3194	173	10	,	,	PUNCT
inlawrev-3194	173	11	55	55	NUM
inlawrev-3194	173	12	(	(	PUNCT
inlawrev-3194	173	13	1979	1979	NUM
inlawrev-3194	173	14	)	)	PUNCT
inlawrev-3194	173	15	.	.	PUNCT
inlawrev-3194	174	1	on	on	ADP
inlawrev-3194	174	2	the	the	DET
inlawrev-3194	174	3	role	role	NOUN
inlawrev-3194	174	4	of	of	ADP
inlawrev-3194	174	5	nonbankruptcy	nonbankruptcy	PROPN
inlawrev-3194	174	6	law	law	NOUN
inlawrev-3194	174	7	,	,	PUNCT
inlawrev-3194	174	8	see	see	VERB
inlawrev-3194	174	9	generally	generally	ADV
inlawrev-3194	174	10	thomas	thomas	PROPN
inlawrev-3194	174	11	h.	h.	PROPN
inlawrev-3194	174	12	jackson	jackson	PROPN
inlawrev-3194	174	13	,	,	PUNCT
inlawrev-3194	174	14	the	the	DET
inlawrev-3194	174	15	logic	logic	NOUN
inlawrev-3194	174	16	and	and	CCONJ
inlawrev-3194	174	17	limits	limit	NOUN
inlawrev-3194	174	18	of	of	ADP
inlawrev-3194	174	19	bankruptcy	bankruptcy	NOUN
inlawrev-3194	174	20	law	law	NOUN
inlawrev-3194	174	21	ch	ch	NOUN
inlawrev-3194	174	22	.	.	PROPN
inlawrev-3194	174	23	2	2	NUM
inlawrev-3194	174	24	(	(	PUNCT
inlawrev-3194	174	25	1986	1986	NUM
inlawrev-3194	174	26	)	)	PUNCT
inlawrev-3194	174	27	.	.	PUNCT
inlawrev-3194	175	1	33	33	NUM
inlawrev-3194	175	2	.	.	X
inlawrev-3194	175	3	52	52	NUM
inlawrev-3194	175	4	f.3d	f.3d	NUM
inlawrev-3194	175	5	708	708	NUM
inlawrev-3194	175	6	(	(	PUNCT
inlawrev-3194	175	7	7th	7th	ADJ
inlawrev-3194	175	8	cir	cir	NOUN
inlawrev-3194	175	9	.	.	PROPN
inlawrev-3194	175	10	1995	1995	NUM
inlawrev-3194	175	11	)	)	PUNCT
inlawrev-3194	175	12	,	,	PUNCT
inlawrev-3194	175	13	cert	cert	NOUN
inlawrev-3194	175	14	,	,	PUNCT
inlawrev-3194	175	15	denied	deny	VERB
inlawrev-3194	175	16	sub	sub	PROPN
inlawrev-3194	175	17	nom	nom	PROPN
inlawrev-3194	175	18	.	.	PROPN
inlawrev-3194	175	19	salzer	salzer	PROPN
inlawrev-3194	175	20	v.	v.	ADP
inlawrev-3194	175	21	stinson	stinson	PROPN
inlawrev-3194	175	22	,	,	PUNCT
inlawrev-3194	175	23	1	1	NUM
inlawrev-3194	175	24	16	16	NUM
inlawrev-3194	175	25	s.	s.	PROPN
inlawrev-3194	175	26	ct	ct	PROPN
inlawrev-3194	175	27	.	.	PROPN
inlawrev-3194	175	28	1273	1273	NUM
inlawrev-3194	175	29	790	790	NUM
inlawrev-3194	175	30	indiana	indiana	PROPN
inlawrev-3194	175	31	law	law	NOUN
inlawrev-3194	175	32	review	review	NOUN
inlawrev-3194	175	33	[	[	X
inlawrev-3194	175	34	vol	vol	NOUN
inlawrev-3194	175	35	.	.	PUNCT
inlawrev-3194	175	36	29:785	29:785	NUM
inlawrev-3194	175	37	failure	failure	NOUN
inlawrev-3194	175	38	to	to	PART
inlawrev-3194	175	39	object	object	VERB
inlawrev-3194	175	40	to	to	ADP
inlawrev-3194	175	41	an	an	DET
inlawrev-3194	175	42	exemption	exemption	NOUN
inlawrev-3194	175	43	claim	claim	NOUN
inlawrev-3194	175	44	within	within	ADP
inlawrev-3194	175	45	the	the	DET
inlawrev-3194	175	46	thirty	thirty	NUM
inlawrev-3194	175	47	days	day	NOUN
inlawrev-3194	175	48	provided	provide	VERB
inlawrev-3194	175	49	by	by	ADP
inlawrev-3194	175	50	bankruptcy	bankruptcy	NOUN
inlawrev-3194	175	51	rule	rule	PROPN
inlawrev-3194	175	52	4003(b	4003(b	PROPN
inlawrev-3194	175	53	)	)	PUNCT
inlawrev-3194	175	54	.	.	PUNCT
inlawrev-3194	176	1	following	follow	VERB
inlawrev-3194	176	2	expiration	expiration	NOUN
inlawrev-3194	176	3	of	of	ADP
inlawrev-3194	176	4	the	the	DET
inlawrev-3194	176	5	objection	objection	NOUN
inlawrev-3194	176	6	deadline	deadline	NOUN
inlawrev-3194	176	7	,	,	PUNCT
inlawrev-3194	176	8	the	the	DET
inlawrev-3194	176	9	debtor	debtor	NOUN
inlawrev-3194	176	10	demanded	demand	VERB
inlawrev-3194	176	11	the	the	DET
inlawrev-3194	176	12	exempt	exempt	ADJ
inlawrev-3194	176	13	assets	asset	NOUN
inlawrev-3194	176	14	.	.	PUNCT
inlawrev-3194	177	1	when	when	SCONJ
inlawrev-3194	177	2	the	the	DET
inlawrev-3194	177	3	trustee	trustee	NOUN
inlawrev-3194	177	4	failed	fail	VERB
inlawrev-3194	177	5	to	to	PART
inlawrev-3194	177	6	comply	comply	VERB
inlawrev-3194	177	7	with	with	ADP
inlawrev-3194	177	8	this	this	DET
inlawrev-3194	177	9	request	request	NOUN
inlawrev-3194	177	10	,	,	PUNCT
inlawrev-3194	177	11	the	the	DET
inlawrev-3194	177	12	debtor	debtor	NOUN
inlawrev-3194	177	13	sued	sue	VERB
inlawrev-3194	177	14	,	,	PUNCT
inlawrev-3194	177	15	alleging	allege	VERB
inlawrev-3194	177	16	a	a	DET
inlawrev-3194	177	17	violation	violation	NOUN
inlawrev-3194	177	18	of	of	ADP
inlawrev-3194	177	19	1	1	NUM
inlawrev-3194	177	20	1	1	NUM
inlawrev-3194	177	21	u.s.c	u.s.c	NOUN
inlawrev-3194	177	22	.	.	PUNCT
inlawrev-3194	178	1	§	§	PROPN
inlawrev-3194	178	2	362(a)(3	362(a)(3	NUM
inlawrev-3194	178	3	)	)	PUNCT
inlawrev-3194	178	4	.	.	PUNCT
inlawrev-3194	179	1	obviously	obviously	ADV
inlawrev-3194	179	2	anxious	anxious	ADJ
inlawrev-3194	179	3	to	to	PART
inlawrev-3194	179	4	protect	protect	VERB
inlawrev-3194	179	5	the	the	DET
inlawrev-3194	179	6	trustee	trustee	NOUN
inlawrev-3194	179	7	from	from	ADP
inlawrev-3194	179	8	liability	liability	NOUN
inlawrev-3194	179	9	,	,	PUNCT
inlawrev-3194	179	10	the	the	DET
inlawrev-3194	179	11	court	court	NOUN
inlawrev-3194	179	12	rejected	reject	VERB
inlawrev-3194	179	13	the	the	DET
inlawrev-3194	179	14	claim	claim	NOUN
inlawrev-3194	179	15	on	on	ADP
inlawrev-3194	179	16	the	the	DET
inlawrev-3194	179	17	grounds	ground	NOUN
inlawrev-3194	179	18	that	that	SCONJ
inlawrev-3194	179	19	the	the	DET
inlawrev-3194	179	20	exemption	exemption	NOUN
inlawrev-3194	179	21	valuation	valuation	NOUN
inlawrev-3194	179	22	process	process	NOUN
inlawrev-3194	179	23	was	be	AUX
inlawrev-3194	179	24	not	not	PART
inlawrev-3194	179	25	complete	complete	ADJ
inlawrev-3194	179	26	.	.	PUNCT
inlawrev-3194	180	1	therefore	therefore	ADV
inlawrev-3194	180	2	,	,	PUNCT
inlawrev-3194	180	3	the	the	DET
inlawrev-3194	180	4	asset	asset	NOUN
inlawrev-3194	180	5	remained	remain	VERB
inlawrev-3194	180	6	properly	properly	ADV
inlawrev-3194	180	7	in	in	ADP
inlawrev-3194	180	8	his	his	PRON
inlawrev-3194	180	9	control	control	NOUN
inlawrev-3194	180	10	.	.	PUNCT
inlawrev-3194	181	1	this	this	DET
inlawrev-3194	181	2	reasoning	reasoning	NOUN
inlawrev-3194	181	3	34	34	NUM
inlawrev-3194	181	4	is	be	AUX
inlawrev-3194	181	5	inconsistent	inconsistent	ADJ
inlawrev-3194	181	6	with	with	ADP
inlawrev-3194	181	7	the	the	DET
inlawrev-3194	181	8	holding	holding	NOUN
inlawrev-3194	181	9	in	in	ADP
inlawrev-3194	181	10	taylor	taylor	PROPN
inlawrev-3194	181	11	v.	v.	PROPN
inlawrev-3194	181	12	freeland	freeland	PROPN
inlawrev-3194	181	13	&	&	CCONJ
inlawrev-3194	181	14	kronz.35	kronz.35	PROPN
inlawrev-3194	181	15	it	it	PRON
inlawrev-3194	181	16	is	be	AUX
inlawrev-3194	181	17	also	also	ADV
inlawrev-3194	181	18	at	at	ADP
inlawrev-3194	181	19	odds	odd	NOUN
inlawrev-3194	181	20	with	with	ADP
inlawrev-3194	181	21	the	the	DET
inlawrev-3194	181	22	policy	policy	NOUN
inlawrev-3194	181	23	supporting	support	VERB
inlawrev-3194	181	24	bankruptcy	bankruptcy	NOUN
inlawrev-3194	181	25	rule	rule	NOUN
inlawrev-3194	181	26	4003(b	4003(b	PROPN
inlawrev-3194	181	27	)	)	PUNCT
inlawrev-3194	181	28	.	.	PUNCT
inlawrev-3194	182	1	as	as	SCONJ
inlawrev-3194	182	2	collier	collier	PROPN
inlawrev-3194	182	3	observes	observe	VERB
inlawrev-3194	182	4	,	,	PUNCT
inlawrev-3194	182	5	"	"	PUNCT
inlawrev-3194	182	6	[	[	X
inlawrev-3194	182	7	t]he	t]he	X
inlawrev-3194	182	8	debtor	debtor	NOUN
inlawrev-3194	182	9	's	's	PART
inlawrev-3194	182	10	valuation	valuation	NOUN
inlawrev-3194	182	11	of	of	ADP
inlawrev-3194	182	12	the	the	DET
inlawrev-3194	182	13	property	property	NOUN
inlawrev-3194	182	14	for	for	ADP
inlawrev-3194	182	15	exemption	exemption	NOUN
inlawrev-3194	182	16	purposes	purpose	NOUN
inlawrev-3194	182	17	must	must	AUX
inlawrev-3194	182	18	be	be	AUX
inlawrev-3194	182	19	accepted	accept	VERB
inlawrev-3194	182	20	once	once	ADV
inlawrev-3194	182	21	the	the	DET
inlawrev-3194	182	22	deadline	deadline	NOUN
inlawrev-3194	182	23	for	for	ADP
inlawrev-3194	182	24	exemptions	exemption	NOUN
inlawrev-3194	182	25	has	have	AUX
inlawrev-3194	182	26	passed	pass	VERB
inlawrev-3194	182	27	.	.	PUNCT
inlawrev-3194	183	1	otherwise	otherwise	ADV
inlawrev-3194	183	2	,	,	PUNCT
inlawrev-3194	183	3	that	that	DET
inlawrev-3194	183	4	deadline	deadline	NOUN
inlawrev-3194	183	5	would	would	AUX
inlawrev-3194	183	6	be	be	AUX
inlawrev-3194	183	7	meaningless	meaningless	ADJ
inlawrev-3194	183	8	.	.	PUNCT
inlawrev-3194	183	9	"	"	PUNCT
inlawrev-3194	184	1	36	36	NUM
inlawrev-3194	184	2	hard	hard	ADJ
inlawrev-3194	184	3	cases	case	NOUN
inlawrev-3194	184	4	make	make	VERB
inlawrev-3194	184	5	bad	bad	ADJ
inlawrev-3194	184	6	law.37	law.37	NOUN
inlawrev-3194	184	7	there	there	PRON
inlawrev-3194	184	8	was	be	VERB
inlawrev-3194	184	9	a	a	DET
inlawrev-3194	184	10	much	much	ADV
inlawrev-3194	184	11	easier	easy	ADJ
inlawrev-3194	184	12	path	path	NOUN
inlawrev-3194	184	13	to	to	ADP
inlawrev-3194	184	14	the	the	DET
inlawrev-3194	184	15	same	same	ADJ
inlawrev-3194	184	16	result	result	NOUN
inlawrev-3194	184	17	.	.	PUNCT
inlawrev-3194	185	1	the	the	DET
inlawrev-3194	185	2	conduct	conduct	NOUN
inlawrev-3194	185	3	in	in	ADP
inlawrev-3194	185	4	question	question	NOUN
inlawrev-3194	185	5	did	do	AUX
inlawrev-3194	185	6	not	not	PART
inlawrev-3194	185	7	violate	violate	VERB
inlawrev-3194	185	8	§	§	PROPN
inlawrev-3194	185	9	362(a)(3	362(a)(3	NUM
inlawrev-3194	185	10	)	)	PUNCT
inlawrev-3194	185	11	.	.	PUNCT
inlawrev-3194	186	1	that	that	DET
inlawrev-3194	186	2	provision	provision	NOUN
inlawrev-3194	186	3	only	only	ADV
inlawrev-3194	186	4	prohibits	prohibit	VERB
inlawrev-3194	186	5	conduct	conduct	NOUN
inlawrev-3194	186	6	that	that	PRON
inlawrev-3194	186	7	interferes	interfere	VERB
inlawrev-3194	186	8	with	with	ADP
inlawrev-3194	186	9	the	the	DET
inlawrev-3194	186	10	title	title	NOUN
inlawrev-3194	186	11	or	or	CCONJ
inlawrev-3194	186	12	possession	possession	NOUN
inlawrev-3194	186	13	of	of	ADP
inlawrev-3194	186	14	the	the	DET
inlawrev-3194	186	15	bankruptcy	bankruptcy	NOUN
inlawrev-3194	186	16	estate	estate	NOUN
inlawrev-3194	186	17	.	.	PUNCT
inlawrev-3194	187	1	if	if	SCONJ
inlawrev-3194	187	2	the	the	DET
inlawrev-3194	187	3	trustee	trustee	NOUN
inlawrev-3194	187	4	withholds	withhold	VERB
inlawrev-3194	187	5	improperly	improperly	ADV
inlawrev-3194	187	6	exempt	exempt	VERB
inlawrev-3194	187	7	property	property	NOUN
inlawrev-3194	187	8	from	from	ADP
inlawrev-3194	187	9	the	the	DET
inlawrev-3194	187	10	debtor	debtor	NOUN
inlawrev-3194	187	11	,	,	PUNCT
inlawrev-3194	187	12	the	the	DET
inlawrev-3194	187	13	correct	correct	ADJ
inlawrev-3194	187	14	way	way	NOUN
inlawrev-3194	187	15	to	to	PART
inlawrev-3194	187	16	challenge	challenge	VERB
inlawrev-3194	187	17	this	this	DET
inlawrev-3194	187	18	action	action	NOUN
inlawrev-3194	187	19	is	be	AUX
inlawrev-3194	187	20	to	to	PART
inlawrev-3194	187	21	request	request	VERB
inlawrev-3194	187	22	abandonment	abandonment	NOUN
inlawrev-3194	187	23	in	in	ADP
inlawrev-3194	187	24	accordance	accordance	NOUN
inlawrev-3194	187	25	with	with	ADP
inlawrev-3194	187	26	11	11	NUM
inlawrev-3194	187	27	u.s.c	u.s.c	ADJ
inlawrev-3194	187	28	.	.	PUNCT
inlawrev-3194	188	1	§	§	PROPN
inlawrev-3194	188	2	554(b	554(b	PROPN
inlawrev-3194	188	3	)	)	PUNCT
inlawrev-3194	188	4	.	.	PUNCT
inlawrev-3194	189	1	38	38	NUM
inlawrev-3194	189	2	in	in	ADP
inlawrev-3194	189	3	.	.	PUNCT
inlawrev-3194	190	1	executory	executory	ADJ
inlawrev-3194	190	2	contracts	contract	NOUN
inlawrev-3194	190	3	as	as	ADP
inlawrev-3194	190	4	a	a	DET
inlawrev-3194	190	5	result	result	NOUN
inlawrev-3194	190	6	of	of	ADP
inlawrev-3194	190	7	the	the	DET
inlawrev-3194	190	8	efforts	effort	NOUN
inlawrev-3194	190	9	of	of	ADP
inlawrev-3194	190	10	two	two	NUM
inlawrev-3194	190	11	writers	writer	NOUN
inlawrev-3194	190	12	,	,	PUNCT
inlawrev-3194	190	13	jay	jay	PROPN
inlawrev-3194	190	14	westbrook	westbrook	PROPN
inlawrev-3194	190	15	and	and	CCONJ
inlawrev-3194	190	16	william	william	PROPN
inlawrev-3194	190	17	andrews	andrews	PROPN
inlawrev-3194	190	18	,	,	PUNCT
inlawrev-3194	190	19	39	39	NUM
inlawrev-3194	190	20	the	the	DET
inlawrev-3194	190	21	approach	approach	NOUN
inlawrev-3194	190	22	in	in	ADP
inlawrev-3194	190	23	this	this	DET
inlawrev-3194	190	24	country	country	NOUN
inlawrev-3194	190	25	to	to	ADP
inlawrev-3194	190	26	executory	executory	ADJ
inlawrev-3194	190	27	contract	contract	NOUN
inlawrev-3194	190	28	analysis	analysis	NOUN
inlawrev-3194	190	29	is	be	AUX
inlawrev-3194	190	30	slowly	slowly	ADV
inlawrev-3194	190	31	changing	change	VERB
inlawrev-3194	190	32	.	.	PUNCT
inlawrev-3194	191	1	in	in	ADP
inlawrev-3194	191	2	re	re	ADP
inlawrev-3194	191	3	c&s	c&s	PROPN
inlawrev-3194	191	4	grain	grain	NOUN
inlawrev-3194	191	5	co.40	co.40	PROPN
inlawrev-3194	191	6	shows	show	VERB
inlawrev-3194	191	7	how	how	SCONJ
inlawrev-3194	191	8	painfully	painfully	ADV
inlawrev-3194	191	9	slow	slow	VERB
inlawrev-3194	191	10	the	the	DET
inlawrev-3194	191	11	process	process	NOUN
inlawrev-3194	191	12	of	of	ADP
inlawrev-3194	191	13	change	change	NOUN
inlawrev-3194	191	14	(	(	PUNCT
inlawrev-3194	191	15	1996	1996	NUM
inlawrev-3194	191	16	)	)	PUNCT
inlawrev-3194	191	17	.	.	PUNCT
inlawrev-3194	192	1	34	34	NUM
inlawrev-3194	192	2	.	.	PUNCT
inlawrev-3194	193	1	"	"	PUNCT
inlawrev-3194	193	2	[	[	X
inlawrev-3194	193	3	t]he	t]he	X
inlawrev-3194	193	4	failure	failure	NOUN
inlawrev-3194	193	5	to	to	PART
inlawrev-3194	193	6	object	object	VERB
inlawrev-3194	193	7	to	to	ADP
inlawrev-3194	193	8	an	an	DET
inlawrev-3194	193	9	exemption	exemption	NOUN
inlawrev-3194	193	10	does	do	AUX
inlawrev-3194	193	11	not	not	PART
inlawrev-3194	193	12	waive	waive	VERB
inlawrev-3194	193	13	any	any	DET
inlawrev-3194	193	14	right	right	NOUN
inlawrev-3194	193	15	to	to	PART
inlawrev-3194	193	16	contest	contest	VERB
inlawrev-3194	193	17	the	the	DET
inlawrev-3194	193	18	validity	validity	NOUN
inlawrev-3194	193	19	of	of	ADP
inlawrev-3194	193	20	the	the	DET
inlawrev-3194	193	21	exemption	exemption	NOUN
inlawrev-3194	193	22	,	,	PUNCT
inlawrev-3194	193	23	[	[	X
inlawrev-3194	193	24	however	however	ADV
inlawrev-3194	193	25	]	]	X
inlawrev-3194	193	26	,	,	PUNCT
inlawrev-3194	193	27	such	such	DET
inlawrev-3194	193	28	a	a	DET
inlawrev-3194	193	29	failure	failure	NOUN
inlawrev-3194	193	30	does	do	AUX
inlawrev-3194	193	31	not	not	PART
inlawrev-3194	193	32	waive	waive	VERB
inlawrev-3194	193	33	the	the	DET
inlawrev-3194	193	34	estate	estate	NOUN
inlawrev-3194	193	35	's	's	PART
inlawrev-3194	193	36	right	right	NOUN
inlawrev-3194	193	37	to	to	ADP
inlawrev-3194	193	38	any	any	DET
inlawrev-3194	193	39	excess	excess	ADJ
inlawrev-3194	193	40	value	value	NOUN
inlawrev-3194	193	41	over	over	ADP
inlawrev-3194	193	42	the	the	DET
inlawrev-3194	193	43	allowed	allow	VERB
inlawrev-3194	193	44	exemption	exemption	NOUN
inlawrev-3194	193	45	limit	limit	NOUN
inlawrev-3194	193	46	.	.	PUNCT
inlawrev-3194	193	47	"	"	PUNCT
inlawrev-3194	194	1	i	i	PRON
inlawrev-3194	194	2	d.	d.	PROPN
inlawrev-3194	194	3	at	at	ADP
inlawrev-3194	194	4	712	712	NUM
inlawrev-3194	194	5	(	(	PUNCT
inlawrev-3194	194	6	citations	citation	NOUN
inlawrev-3194	194	7	omitted	omit	VERB
inlawrev-3194	194	8	)	)	PUNCT
inlawrev-3194	194	9	.	.	PUNCT
inlawrev-3194	195	1	this	this	DET
inlawrev-3194	195	2	reasoning	reasoning	NOUN
inlawrev-3194	195	3	is	be	AUX
inlawrev-3194	195	4	difficult	difficult	ADJ
inlawrev-3194	195	5	to	to	PART
inlawrev-3194	195	6	see	see	VERB
inlawrev-3194	195	7	.	.	PUNCT
inlawrev-3194	196	1	if	if	SCONJ
inlawrev-3194	196	2	property	property	NOUN
inlawrev-3194	196	3	is	be	AUX
inlawrev-3194	196	4	exempt	exempt	ADJ
inlawrev-3194	196	5	,	,	PUNCT
inlawrev-3194	196	6	it	it	PRON
inlawrev-3194	196	7	is	be	AUX
inlawrev-3194	196	8	exempt	exempt	ADJ
inlawrev-3194	196	9	.	.	PUNCT
inlawrev-3194	197	1	the	the	DET
inlawrev-3194	197	2	fact	fact	NOUN
inlawrev-3194	197	3	that	that	SCONJ
inlawrev-3194	197	4	it	it	PRON
inlawrev-3194	197	5	is	be	AUX
inlawrev-3194	197	6	exempt	exempt	ADJ
inlawrev-3194	197	7	means	mean	NOUN
inlawrev-3194	197	8	,	,	PUNCT
inlawrev-3194	197	9	a	a	DET
inlawrev-3194	197	10	fortiori	fortiori	X
inlawrev-3194	197	11	,	,	PUNCT
inlawrev-3194	197	12	that	that	SCONJ
inlawrev-3194	197	13	creditors	creditor	NOUN
inlawrev-3194	197	14	have	have	AUX
inlawrev-3194	197	15	no	no	DET
inlawrev-3194	197	16	right	right	NOUN
inlawrev-3194	197	17	to	to	ADP
inlawrev-3194	197	18	it	it	PRON
inlawrev-3194	197	19	.	.	PUNCT
inlawrev-3194	198	1	35	35	NUM
inlawrev-3194	198	2	.	.	X
inlawrev-3194	199	1	503	503	NUM
inlawrev-3194	199	2	u.s	u.s	AUX
inlawrev-3194	199	3	.	.	PROPN
inlawrev-3194	199	4	638	638	NUM
inlawrev-3194	199	5	(	(	PUNCT
inlawrev-3194	199	6	1992	1992	NUM
inlawrev-3194	199	7	)	)	PUNCT
inlawrev-3194	199	8	(	(	PUNCT
inlawrev-3194	199	9	holding	hold	VERB
inlawrev-3194	199	10	that	that	SCONJ
inlawrev-3194	199	11	even	even	ADV
inlawrev-3194	199	12	bad	bad	ADJ
inlawrev-3194	199	13	faith	faith	NOUN
inlawrev-3194	199	14	claim	claim	NOUN
inlawrev-3194	199	15	of	of	ADP
inlawrev-3194	199	16	exemption	exemption	NOUN
inlawrev-3194	199	17	is	be	AUX
inlawrev-3194	199	18	final	final	ADJ
inlawrev-3194	199	19	after	after	ADP
inlawrev-3194	199	20	passage	passage	NOUN
inlawrev-3194	199	21	of	of	ADP
inlawrev-3194	199	22	thirty	thirty	NUM
inlawrev-3194	199	23	days	day	NOUN
inlawrev-3194	199	24	if	if	SCONJ
inlawrev-3194	199	25	trustee	trustee	NOUN
inlawrev-3194	199	26	or	or	CCONJ
inlawrev-3194	199	27	creditors	creditor	NOUN
inlawrev-3194	199	28	do	do	AUX
inlawrev-3194	199	29	not	not	PART
inlawrev-3194	199	30	object	object	VERB
inlawrev-3194	199	31	)	)	PUNCT
inlawrev-3194	199	32	.	.	PUNCT
inlawrev-3194	200	1	36	36	NUM
inlawrev-3194	200	2	.	.	NOUN
inlawrev-3194	200	3	8	8	NUM
inlawrev-3194	200	4	collier	collier	NOUN
inlawrev-3194	200	5	on	on	ADP
inlawrev-3194	200	6	bankruptcy	bankruptcy	NOUN
inlawrev-3194	200	7	f	f	PROPN
inlawrev-3194	200	8	4004.04	4004.04	NUM
inlawrev-3194	200	9	,	,	PUNCT
inlawrev-3194	200	10	at	at	ADP
inlawrev-3194	200	11	4003	4003	NUM
inlawrev-3194	200	12	-	-	SYM
inlawrev-3194	200	13	14	14	NUM
inlawrev-3194	200	14	to	to	PART
inlawrev-3194	200	15	-15	-15	PUNCT
inlawrev-3194	200	16	(	(	PUNCT
inlawrev-3194	200	17	lawrence	lawrence	PROPN
inlawrev-3194	200	18	p.	p.	PROPN
inlawrev-3194	200	19	king	king	PROPN
inlawrev-3194	200	20	et	et	PROPN
inlawrev-3194	200	21	al	al	PROPN
inlawrev-3194	200	22	.	.	PUNCT
inlawrev-3194	201	1	eds	eds	PROPN
inlawrev-3194	201	2	.	.	PROPN
inlawrev-3194	201	3	,	,	PUNCT
inlawrev-3194	201	4	15th	15th	ADJ
inlawrev-3194	201	5	ed	ed	NOUN
inlawrev-3194	201	6	.	.	PROPN
inlawrev-3194	201	7	1995	1995	NUM
inlawrev-3194	201	8	)	)	PUNCT
inlawrev-3194	201	9	37	37	NUM
inlawrev-3194	201	10	.	.	PUNCT
inlawrev-3194	202	1	another	another	DET
inlawrev-3194	202	2	problem	problem	NOUN
inlawrev-3194	202	3	with	with	ADP
inlawrev-3194	202	4	the	the	DET
inlawrev-3194	202	5	opinion	opinion	NOUN
inlawrev-3194	202	6	is	be	AUX
inlawrev-3194	202	7	the	the	DET
inlawrev-3194	202	8	court	court	NOUN
inlawrev-3194	202	9	's	's	PART
inlawrev-3194	202	10	suggestion	suggestion	NOUN
inlawrev-3194	202	11	that	that	SCONJ
inlawrev-3194	202	12	the	the	DET
inlawrev-3194	202	13	indiana	indiana	PROPN
inlawrev-3194	202	14	process	process	NOUN
inlawrev-3194	202	15	for	for	ADP
inlawrev-3194	202	16	claiming	claim	VERB
inlawrev-3194	202	17	an	an	DET
inlawrev-3194	202	18	exemption	exemption	NOUN
inlawrev-3194	202	19	must	must	AUX
inlawrev-3194	202	20	be	be	AUX
inlawrev-3194	202	21	followed	follow	VERB
inlawrev-3194	202	22	in	in	ADP
inlawrev-3194	202	23	bankruptcy	bankruptcy	NOUN
inlawrev-3194	202	24	proceedings	proceeding	NOUN
inlawrev-3194	202	25	.	.	PUNCT
inlawrev-3194	203	1	in	in	ADP
inlawrev-3194	203	2	re	re	VERB
inlawrev-3194	203	3	salzer	salzer	ADJ
inlawrev-3194	203	4	,	,	PUNCT
inlawrev-3194	203	5	52	52	NUM
inlawrev-3194	203	6	f.3d	f.3d	NUM
inlawrev-3194	203	7	at	at	ADP
inlawrev-3194	203	8	71	71	NUM
inlawrev-3194	203	9	112	112	NUM
inlawrev-3194	203	10	.	.	PUNCT
inlawrev-3194	204	1	38	38	NUM
inlawrev-3194	204	2	.	.	PUNCT
inlawrev-3194	205	1	greene	greene	PROPN
inlawrev-3194	205	2	v.	v.	ADP
inlawrev-3194	205	3	balaber	balaber	PROPN
inlawrev-3194	205	4	-	-	PUNCT
inlawrev-3194	205	5	strauss	strauss	PROPN
inlawrev-3194	205	6	,	,	PUNCT
inlawrev-3194	205	7	76	76	NUM
inlawrev-3194	205	8	b.r	b.r	PROPN
inlawrev-3194	205	9	.	.	PROPN
inlawrev-3194	205	10	940	940	NUM
inlawrev-3194	205	11	(	(	PUNCT
inlawrev-3194	205	12	s.d.n.y	s.d.n.y	PROPN
inlawrev-3194	205	13	.	.	PROPN
inlawrev-3194	205	14	1987	1987	NUM
inlawrev-3194	205	15	)	)	PUNCT
inlawrev-3194	205	16	,	,	PUNCT
inlawrev-3194	205	17	aff'd	aff'd	NOUN
inlawrev-3194	205	18	,	,	PUNCT
inlawrev-3194	205	19	859	859	NUM
inlawrev-3194	205	20	f.2d	f.2d	NOUN
inlawrev-3194	205	21	148	148	NUM
inlawrev-3194	205	22	(	(	PUNCT
inlawrev-3194	205	23	2d	2d	NUM
inlawrev-3194	205	24	cir	cir	NOUN
inlawrev-3194	205	25	.	.	PUNCT
inlawrev-3194	205	26	1988	1988	NUM
inlawrev-3194	205	27	)	)	PUNCT
inlawrev-3194	205	28	.	.	PUNCT
inlawrev-3194	206	1	the	the	DET
inlawrev-3194	206	2	trustee	trustee	NOUN
inlawrev-3194	206	3	in	in	ADP
inlawrev-3194	206	4	salzer	salzer	NOUN
inlawrev-3194	206	5	eventually	eventually	ADV
inlawrev-3194	206	6	abandoned	abandon	VERB
inlawrev-3194	206	7	the	the	DET
inlawrev-3194	206	8	exempt	exempt	ADJ
inlawrev-3194	206	9	asset	asset	NOUN
inlawrev-3194	206	10	.	.	PUNCT
inlawrev-3194	207	1	in	in	ADP
inlawrev-3194	207	2	re	re	VERB
inlawrev-3194	207	3	salzer	salzer	ADJ
inlawrev-3194	207	4	,	,	PUNCT
inlawrev-3194	207	5	52	52	NUM
inlawrev-3194	207	6	f.3d	f.3d	NOUN
inlawrev-3194	207	7	.	.	PUNCT
inlawrev-3194	208	1	at	at	ADP
inlawrev-3194	208	2	71	71	NUM
inlawrev-3194	208	3	1	1	NUM
inlawrev-3194	208	4	n.l	n.l	PROPN
inlawrev-3194	208	5	.	.	PROPN
inlawrev-3194	208	6	39	39	NUM
inlawrev-3194	208	7	.	.	PUNCT
inlawrev-3194	209	1	see	see	VERB
inlawrev-3194	209	2	,	,	PUNCT
inlawrev-3194	209	3	e.g.	e.g.	ADV
inlawrev-3194	209	4	,	,	PUNCT
inlawrev-3194	209	5	michael	michael	PROPN
inlawrev-3194	209	6	t.	t.	PROPN
inlawrev-3194	209	7	andrew	andrew	PROPN
inlawrev-3194	209	8	,	,	PUNCT
inlawrev-3194	209	9	executory	executory	NOUN
inlawrev-3194	209	10	contracts	contract	NOUN
inlawrev-3194	209	11	in	in	ADP
inlawrev-3194	209	12	bankruptcy	bankruptcy	NOUN
inlawrev-3194	209	13	:	:	PUNCT
inlawrev-3194	209	14	understanding	understand	VERB
inlawrev-3194	209	15	"	"	PUNCT
inlawrev-3194	209	16	rejection	rejection	NOUN
inlawrev-3194	209	17	,	,	PUNCT
inlawrev-3194	209	18	"	"	PUNCT
inlawrev-3194	209	19	59	59	NUM
inlawrev-3194	209	20	u.	u.	PROPN
inlawrev-3194	209	21	colo	colo	PROPN
inlawrev-3194	209	22	.	.	PUNCT
inlawrev-3194	210	1	l.	l.	PROPN
inlawrev-3194	210	2	rev	rev	PROPN
inlawrev-3194	210	3	.	.	PROPN
inlawrev-3194	210	4	845	845	NUM
inlawrev-3194	210	5	(	(	PUNCT
inlawrev-3194	210	6	1988	1988	NUM
inlawrev-3194	210	7	)	)	PUNCT
inlawrev-3194	210	8	;	;	PUNCT
inlawrev-3194	210	9	michael	michael	PROPN
inlawrev-3194	210	10	t.	t.	PROPN
inlawrev-3194	210	11	andrew	andrew	PROPN
inlawrev-3194	210	12	,	,	PUNCT
inlawrev-3194	210	13	executory	executory	NOUN
inlawrev-3194	210	14	contracts	contract	NOUN
inlawrev-3194	210	15	revisited	revisit	VERB
inlawrev-3194	210	16	:	:	PUNCT
inlawrev-3194	210	17	a	a	DET
inlawrev-3194	210	18	reply	reply	NOUN
inlawrev-3194	210	19	to	to	ADP
inlawrev-3194	210	20	professor	professor	PROPN
inlawrev-3194	210	21	westbrook	westbrook	PROPN
inlawrev-3194	210	22	,	,	PUNCT
inlawrev-3194	210	23	62	62	NUM
inlawrev-3194	210	24	u.	u.	PROPN
inlawrev-3194	210	25	colo	colo	PROPN
inlawrev-3194	210	26	.	.	PUNCT
inlawrev-3194	211	1	l.	l.	PROPN
inlawrev-3194	211	2	rev	rev	PROPN
inlawrev-3194	211	3	.	.	PROPN
inlawrev-3194	211	4	1	1	NUM
inlawrev-3194	211	5	(	(	PUNCT
inlawrev-3194	211	6	1991	1991	NUM
inlawrev-3194	211	7	)	)	PUNCT
inlawrev-3194	211	8	;	;	PUNCT
inlawrev-3194	211	9	jay	jay	PROPN
inlawrev-3194	211	10	l.	l.	PROPN
inlawrev-3194	211	11	westbrook	westbrook	PROPN
inlawrev-3194	211	12	,	,	PUNCT
inlawrev-3194	211	13	a	a	DET
inlawrev-3194	211	14	functional	functional	ADJ
inlawrev-3194	211	15	analysis	analysis	NOUN
inlawrev-3194	211	16	of	of	ADP
inlawrev-3194	211	17	executory	executory	ADJ
inlawrev-3194	211	18	contracts	contract	NOUN
inlawrev-3194	211	19	,	,	PUNCT
inlawrev-3194	211	20	74	74	NUM
inlawrev-3194	211	21	minn	minn	NOUN
inlawrev-3194	211	22	.	.	PUNCT
inlawrev-3194	212	1	l.	l.	PROPN
inlawrev-3194	212	2	rev	rev	PROPN
inlawrev-3194	212	3	.	.	PROPN
inlawrev-3194	212	4	227	227	NUM
inlawrev-3194	212	5	(	(	PUNCT
inlawrev-3194	212	6	1989	1989	NUM
inlawrev-3194	212	7	)	)	PUNCT
inlawrev-3194	212	8	.	.	PUNCT
inlawrev-3194	213	1	40	40	NUM
inlawrev-3194	213	2	.	.	PUNCT
inlawrev-3194	214	1	47	47	NUM
inlawrev-3194	214	2	f.3d	f.3d	NUM
inlawrev-3194	214	3	233	233	NUM
inlawrev-3194	214	4	(	(	PUNCT
inlawrev-3194	214	5	7th	7th	ADJ
inlawrev-3194	214	6	cir	cir	NOUN
inlawrev-3194	214	7	.	.	PROPN
inlawrev-3194	214	8	1995	1995	NUM
inlawrev-3194	214	9	)	)	PUNCT
inlawrev-3194	214	10	.	.	PUNCT
inlawrev-3194	215	1	1996	1996	NUM
inlawrev-3194	215	2	]	]	PUNCT
inlawrev-3194	216	1	bankruptcy	bankruptcy	NOUN
inlawrev-3194	216	2	791	791	NUM
inlawrev-3194	216	3	can	can	AUX
inlawrev-3194	216	4	be	be	AUX
inlawrev-3194	216	5	.	.	PUNCT
inlawrev-3194	217	1	as	as	SCONJ
inlawrev-3194	217	2	noted	note	VERB
inlawrev-3194	217	3	in	in	ADP
inlawrev-3194	217	4	last	last	ADJ
inlawrev-3194	217	5	year	year	NOUN
inlawrev-3194	217	6	's	's	PART
inlawrev-3194	217	7	survey	survey	NOUN
inlawrev-3194	217	8	article	article	NOUN
inlawrev-3194	217	9	,	,	PUNCT
inlawrev-3194	217	10	traditional	traditional	ADJ
inlawrev-3194	217	11	analysis	analysis	NOUN
inlawrev-3194	217	12	focuses	focus	VERB
inlawrev-3194	217	13	on	on	ADP
inlawrev-3194	217	14	whether	whether	SCONJ
inlawrev-3194	217	15	a	a	DET
inlawrev-3194	217	16	transaction	transaction	NOUN
inlawrev-3194	217	17	is	be	AUX
inlawrev-3194	217	18	an	an	DET
inlawrev-3194	217	19	executory	executory	ADJ
inlawrev-3194	217	20	contract	contract	NOUN
inlawrev-3194	217	21	.	.	PUNCT
inlawrev-3194	218	1	41	41	NUM
inlawrev-3194	218	2	unless	unless	SCONJ
inlawrev-3194	218	3	it	it	PRON
inlawrev-3194	218	4	is	be	AUX
inlawrev-3194	218	5	,	,	PUNCT
inlawrev-3194	218	6	the	the	DET
inlawrev-3194	218	7	bankruptcy	bankruptcy	NOUN
inlawrev-3194	218	8	estate	estate	NOUN
inlawrev-3194	218	9	can	can	AUX
inlawrev-3194	218	10	not	not	PART
inlawrev-3194	218	11	assign	assign	VERB
inlawrev-3194	218	12	the	the	DET
inlawrev-3194	218	13	contract	contract	NOUN
inlawrev-3194	218	14	under	under	ADP
inlawrev-3194	218	15	1	1	NUM
inlawrev-3194	218	16	1	1	NUM
inlawrev-3194	218	17	u.s.c	u.s.c	NOUN
inlawrev-3194	218	18	.	.	PUNCT
inlawrev-3194	219	1	§	§	PROPN
inlawrev-3194	219	2	365	365	NUM
inlawrev-3194	219	3	.	.	PUNCT
inlawrev-3194	220	1	the	the	DET
inlawrev-3194	220	2	traditional	traditional	ADJ
inlawrev-3194	220	3	approach	approach	NOUN
inlawrev-3194	220	4	is	be	AUX
inlawrev-3194	220	5	problematic	problematic	ADJ
inlawrev-3194	220	6	when	when	SCONJ
inlawrev-3194	220	7	the	the	DET
inlawrev-3194	220	8	estate	estate	NOUN
inlawrev-3194	220	9	is	be	AUX
inlawrev-3194	220	10	seeking	seek	VERB
inlawrev-3194	220	11	to	to	PART
inlawrev-3194	220	12	take	take	VERB
inlawrev-3194	220	13	advantage	advantage	NOUN
inlawrev-3194	220	14	of	of	ADP
inlawrev-3194	220	15	an	an	DET
inlawrev-3194	220	16	asset	asset	NOUN
inlawrev-3194	220	17	that	that	PRON
inlawrev-3194	220	18	does	do	AUX
inlawrev-3194	220	19	not	not	PART
inlawrev-3194	220	20	fit	fit	VERB
inlawrev-3194	220	21	neatly	neatly	ADV
inlawrev-3194	220	22	within	within	ADP
inlawrev-3194	220	23	the	the	DET
inlawrev-3194	220	24	definition	definition	NOUN
inlawrev-3194	220	25	of	of	ADP
inlawrev-3194	220	26	an	an	DET
inlawrev-3194	220	27	executory	executory	ADJ
inlawrev-3194	220	28	contract	contract	NOUN
inlawrev-3194	220	29	.	.	PUNCT
inlawrev-3194	221	1	42	42	NUM
inlawrev-3194	221	2	the	the	DET
inlawrev-3194	221	3	new	new	ADJ
inlawrev-3194	221	4	approach	approach	NOUN
inlawrev-3194	221	5	is	be	AUX
inlawrev-3194	221	6	functional	functional	ADJ
inlawrev-3194	221	7	,	,	PUNCT
inlawrev-3194	221	8	permitting	permit	VERB
inlawrev-3194	221	9	the	the	DET
inlawrev-3194	221	10	bankruptcy	bankruptcy	NOUN
inlawrev-3194	221	11	estate	estate	NOUN
inlawrev-3194	221	12	to	to	PART
inlawrev-3194	221	13	act	act	VERB
inlawrev-3194	221	14	whenever	whenever	SCONJ
inlawrev-3194	221	15	it	it	PRON
inlawrev-3194	221	16	is	be	AUX
inlawrev-3194	221	17	advantageous	advantageous	ADJ
inlawrev-3194	221	18	to	to	PART
inlawrev-3194	221	19	do	do	VERB
inlawrev-3194	221	20	so	so	ADV
inlawrev-3194	221	21	.	.	PUNCT
inlawrev-3194	222	1	in	in	ADP
inlawrev-3194	222	2	c&s	c&s	PROPN
inlawrev-3194	222	3	grain	grain	NOUN
inlawrev-3194	222	4	,	,	PUNCT
inlawrev-3194	222	5	the	the	DET
inlawrev-3194	222	6	debtor	debtor	NOUN
inlawrev-3194	222	7	unsuccessfully	unsuccessfully	ADV
inlawrev-3194	222	8	sought	seek	VERB
inlawrev-3194	222	9	to	to	PART
inlawrev-3194	222	10	assume	assume	VERB
inlawrev-3194	222	11	and	and	CCONJ
inlawrev-3194	222	12	assign	assign	VERB
inlawrev-3194	222	13	contracts	contract	NOUN
inlawrev-3194	222	14	for	for	ADP
inlawrev-3194	222	15	the	the	DET
inlawrev-3194	222	16	purchase	purchase	NOUN
inlawrev-3194	222	17	of	of	ADP
inlawrev-3194	222	18	grain	grain	NOUN
inlawrev-3194	222	19	at	at	ADP
inlawrev-3194	222	20	a	a	DET
inlawrev-3194	222	21	fixed	fix	VERB
inlawrev-3194	222	22	price	price	NOUN
inlawrev-3194	222	23	.	.	PUNCT
inlawrev-3194	223	1	this	this	DET
inlawrev-3194	223	2	request	request	NOUN
inlawrev-3194	223	3	was	be	AUX
inlawrev-3194	223	4	denied	deny	VERB
inlawrev-3194	223	5	solely	solely	ADV
inlawrev-3194	223	6	because	because	SCONJ
inlawrev-3194	223	7	the	the	DET
inlawrev-3194	223	8	contracts	contract	NOUN
inlawrev-3194	223	9	were	be	AUX
inlawrev-3194	223	10	no	no	ADV
inlawrev-3194	223	11	longer	long	ADV
inlawrev-3194	223	12	executory	executory	NOUN
inlawrev-3194	223	13	.	.	PUNCT
inlawrev-3194	224	1	according	accord	VERB
inlawrev-3194	224	2	to	to	ADP
inlawrev-3194	224	3	the	the	DET
inlawrev-3194	224	4	court	court	NOUN
inlawrev-3194	224	5	,	,	PUNCT
inlawrev-3194	224	6	the	the	DET
inlawrev-3194	224	7	debtor	debtor	NOUN
inlawrev-3194	224	8	's	's	PART
inlawrev-3194	224	9	prebankruptcy	prebankruptcy	NOUN
inlawrev-3194	224	10	relinquishment	relinquishment	NOUN
inlawrev-3194	224	11	of	of	ADP
inlawrev-3194	224	12	its	its	PRON
inlawrev-3194	224	13	grain	grain	NOUN
inlawrev-3194	224	14	dealer	dealer	NOUN
inlawrev-3194	224	15	's	's	PART
inlawrev-3194	224	16	license	license	NOUN
inlawrev-3194	224	17	amounted	amount	VERB
inlawrev-3194	224	18	to	to	ADP
inlawrev-3194	224	19	an	an	DET
inlawrev-3194	224	20	anticipatory	anticipatory	ADJ
inlawrev-3194	224	21	repudiation	repudiation	NOUN
inlawrev-3194	224	22	of	of	ADP
inlawrev-3194	224	23	its	its	PRON
inlawrev-3194	224	24	obligations	obligation	NOUN
inlawrev-3194	224	25	.	.	PUNCT
inlawrev-3194	225	1	43	43	NUM
inlawrev-3194	225	2	at	at	ADP
inlawrev-3194	225	3	that	that	DET
inlawrev-3194	225	4	point	point	NOUN
inlawrev-3194	225	5	,	,	PUNCT
inlawrev-3194	225	6	the	the	DET
inlawrev-3194	225	7	grain	grain	NOUN
inlawrev-3194	225	8	purchase	purchase	NOUN
inlawrev-3194	225	9	contracts	contract	NOUN
inlawrev-3194	225	10	ceased	cease	VERB
inlawrev-3194	225	11	being	be	AUX
inlawrev-3194	225	12	executory	executory	ADJ
inlawrev-3194	225	13	because	because	SCONJ
inlawrev-3194	225	14	the	the	DET
inlawrev-3194	225	15	repudiation	repudiation	NOUN
inlawrev-3194	225	16	relieved	relieve	VERB
inlawrev-3194	225	17	the	the	DET
inlawrev-3194	225	18	nondebtor	nondebtor	NOUN
inlawrev-3194	225	19	parties	party	NOUN
inlawrev-3194	225	20	of	of	ADP
inlawrev-3194	225	21	their	their	PRON
inlawrev-3194	225	22	obligation	obligation	NOUN
inlawrev-3194	225	23	to	to	PART
inlawrev-3194	225	24	perform	perform	VERB
inlawrev-3194	225	25	.	.	PUNCT
inlawrev-3194	226	1	there	there	PRON
inlawrev-3194	226	2	are	be	VERB
inlawrev-3194	226	3	two	two	NUM
inlawrev-3194	226	4	problems	problem	NOUN
inlawrev-3194	226	5	with	with	ADP
inlawrev-3194	226	6	this	this	DET
inlawrev-3194	226	7	line	line	NOUN
inlawrev-3194	226	8	of	of	ADP
inlawrev-3194	226	9	analysis	analysis	NOUN
inlawrev-3194	226	10	.	.	PUNCT
inlawrev-3194	227	1	first	first	ADV
inlawrev-3194	227	2	,	,	PUNCT
inlawrev-3194	227	3	the	the	DET
inlawrev-3194	227	4	executory	executory	ADJ
inlawrev-3194	227	5	contract	contract	NOUN
inlawrev-3194	227	6	analysis	analysis	NOUN
inlawrev-3194	227	7	is	be	AUX
inlawrev-3194	227	8	incorrect	incorrect	ADJ
inlawrev-3194	227	9	.	.	PUNCT
inlawrev-3194	228	1	a	a	DET
inlawrev-3194	228	2	contract	contract	NOUN
inlawrev-3194	228	3	does	do	AUX
inlawrev-3194	228	4	not	not	PART
inlawrev-3194	228	5	necessarily	necessarily	ADV
inlawrev-3194	228	6	cease	cease	VERB
inlawrev-3194	228	7	being	be	AUX
inlawrev-3194	228	8	executory	executory	NOUN
inlawrev-3194	228	9	simply	simply	ADV
inlawrev-3194	228	10	because	because	SCONJ
inlawrev-3194	228	11	one	one	NUM
inlawrev-3194	228	12	party	party	NOUN
inlawrev-3194	228	13	is	be	AUX
inlawrev-3194	228	14	in	in	ADP
inlawrev-3194	228	15	breach	breach	NOUN
inlawrev-3194	228	16	.	.	PUNCT
inlawrev-3194	229	1	the	the	DET
inlawrev-3194	229	2	contractual	contractual	ADJ
inlawrev-3194	229	3	relationship	relationship	NOUN
inlawrev-3194	229	4	must	must	AUX
inlawrev-3194	229	5	be	be	AUX
inlawrev-3194	229	6	terminated	terminate	VERB
inlawrev-3194	229	7	prior	prior	ADV
inlawrev-3194	229	8	to	to	ADP
inlawrev-3194	229	9	bankruptcy	bankruptcy	NOUN
inlawrev-3194	229	10	.	.	PUNCT
inlawrev-3194	230	1	44	44	NUM
inlawrev-3194	230	2	in	in	ADP
inlawrev-3194	230	3	c&s	c&s	PROPN
inlawrev-3194	230	4	grain	grain	NOUN
inlawrev-3194	231	1	,	,	PUNCT
inlawrev-3194	231	2	the	the	DET
inlawrev-3194	231	3	nondebtor	nondebtor	PROPN
inlawrev-3194	231	4	party	party	PROPN
inlawrev-3194	231	5	had	have	AUX
inlawrev-3194	231	6	not	not	PART
inlawrev-3194	231	7	exercised	exercise	VERB
inlawrev-3194	231	8	its	its	PRON
inlawrev-3194	231	9	right	right	NOUN
inlawrev-3194	231	10	to	to	PART
inlawrev-3194	231	11	rescind	rescind	VERB
inlawrev-3194	231	12	before	before	ADP
inlawrev-3194	231	13	bankruptcy	bankruptcy	NOUN
inlawrev-3194	231	14	.	.	PUNCT
inlawrev-3194	232	1	the	the	DET
inlawrev-3194	232	2	court	court	NOUN
inlawrev-3194	232	3	incorrectly	incorrectly	ADV
inlawrev-3194	232	4	concluded	conclude	VERB
inlawrev-3194	232	5	that	that	SCONJ
inlawrev-3194	232	6	breach	breach	NOUN
inlawrev-3194	232	7	by	by	ADP
inlawrev-3194	232	8	the	the	DET
inlawrev-3194	232	9	debtor	debtor	NOUN
inlawrev-3194	232	10	,	,	PUNCT
inlawrev-3194	232	11	without	without	ADP
inlawrev-3194	232	12	anything	anything	PRON
inlawrev-3194	232	13	else	else	ADV
inlawrev-3194	232	14	,	,	PUNCT
inlawrev-3194	232	15	put	put	VERB
inlawrev-3194	232	16	an	an	DET
inlawrev-3194	232	17	end	end	NOUN
inlawrev-3194	232	18	to	to	ADP
inlawrev-3194	232	19	the	the	DET
inlawrev-3194	232	20	contractual	contractual	ADJ
inlawrev-3194	232	21	relationship	relationship	NOUN
inlawrev-3194	232	22	between	between	ADP
inlawrev-3194	232	23	the	the	DET
inlawrev-3194	232	24	parties	party	NOUN
inlawrev-3194	232	25	.	.	PUNCT
inlawrev-3194	233	1	second	second	ADJ
inlawrev-3194	233	2	,	,	PUNCT
inlawrev-3194	233	3	and	and	CCONJ
inlawrev-3194	233	4	more	more	ADV
inlawrev-3194	233	5	fundamentally	fundamentally	ADV
inlawrev-3194	233	6	,	,	PUNCT
inlawrev-3194	233	7	adherence	adherence	NOUN
inlawrev-3194	233	8	to	to	ADP
inlawrev-3194	233	9	the	the	DET
inlawrev-3194	233	10	traditional	traditional	ADJ
inlawrev-3194	233	11	definition	definition	NOUN
inlawrev-3194	233	12	of	of	ADP
inlawrev-3194	233	13	an	an	DET
inlawrev-3194	233	14	executory	executory	ADJ
inlawrev-3194	233	15	contract	contract	NOUN
inlawrev-3194	233	16	(	(	PUNCT
inlawrev-3194	233	17	unperformed	unperformed	ADJ
inlawrev-3194	233	18	material	material	NOUN
inlawrev-3194	233	19	obligations	obligation	NOUN
inlawrev-3194	233	20	on	on	ADP
inlawrev-3194	233	21	both	both	DET
inlawrev-3194	233	22	sides	side	NOUN
inlawrev-3194	233	23	of	of	ADP
inlawrev-3194	233	24	the	the	DET
inlawrev-3194	233	25	transaction	transaction	NOUN
inlawrev-3194	233	26	)	)	PUNCT
inlawrev-3194	233	27	unduly	unduly	ADV
inlawrev-3194	233	28	restricts	restrict	VERB
inlawrev-3194	233	29	the	the	DET
inlawrev-3194	233	30	trustee	trustee	NOUN
inlawrev-3194	233	31	's	's	PART
inlawrev-3194	233	32	ability	ability	NOUN
inlawrev-3194	233	33	to	to	PART
inlawrev-3194	233	34	take	take	VERB
inlawrev-3194	233	35	advantage	advantage	NOUN
inlawrev-3194	233	36	of	of	ADP
inlawrev-3194	233	37	§	§	PROPN
inlawrev-3194	233	38	365	365	NUM
inlawrev-3194	233	39	.	.	PUNCT
inlawrev-3194	234	1	the	the	DET
inlawrev-3194	234	2	estate	estate	NOUN
inlawrev-3194	234	3	should	should	AUX
inlawrev-3194	234	4	be	be	AUX
inlawrev-3194	234	5	free	free	ADJ
inlawrev-3194	234	6	to	to	PART
inlawrev-3194	234	7	act	act	VERB
inlawrev-3194	234	8	in	in	ADP
inlawrev-3194	234	9	any	any	DET
inlawrev-3194	234	10	situation	situation	NOUN
inlawrev-3194	234	11	when	when	SCONJ
inlawrev-3194	234	12	completion	completion	NOUN
inlawrev-3194	234	13	of	of	ADP
inlawrev-3194	234	14	the	the	DET
inlawrev-3194	234	15	transaction	transaction	NOUN
inlawrev-3194	234	16	will	will	AUX
inlawrev-3194	234	17	be	be	AUX
inlawrev-3194	234	18	advantageous	advantageous	ADJ
inlawrev-3194	234	19	to	to	ADP
inlawrev-3194	234	20	the	the	DET
inlawrev-3194	234	21	estate	estate	NOUN
inlawrev-3194	234	22	.	.	PUNCT
inlawrev-3194	235	1	in	in	ADP
inlawrev-3194	235	2	this	this	DET
inlawrev-3194	235	3	instance	instance	NOUN
inlawrev-3194	235	4	,	,	PUNCT
inlawrev-3194	235	5	the	the	DET
inlawrev-3194	235	6	debtor	debtor	NOUN
inlawrev-3194	235	7	had	have	AUX
inlawrev-3194	235	8	surrendered	surrender	VERB
inlawrev-3194	235	9	its	its	PRON
inlawrev-3194	235	10	dealer	dealer	NOUN
inlawrev-3194	235	11	's	's	PART
inlawrev-3194	235	12	license	license	NOUN
inlawrev-3194	235	13	leaving	leave	VERB
inlawrev-3194	235	14	it	it	PRON
inlawrev-3194	235	15	unable	unable	ADJ
inlawrev-3194	235	16	to	to	PART
inlawrev-3194	235	17	complete	complete	VERB
inlawrev-3194	235	18	the	the	DET
inlawrev-3194	235	19	grain	grain	NOUN
inlawrev-3194	235	20	purchase	purchase	NOUN
inlawrev-3194	235	21	.	.	PUNCT
inlawrev-3194	236	1	nonetheless	nonetheless	ADV
inlawrev-3194	236	2	,	,	PUNCT
inlawrev-3194	236	3	it	it	PRON
inlawrev-3194	236	4	should	should	AUX
inlawrev-3194	236	5	have	have	AUX
inlawrev-3194	236	6	been	be	AUX
inlawrev-3194	236	7	permitted	permit	VERB
inlawrev-3194	236	8	to	to	PART
inlawrev-3194	236	9	take	take	VERB
inlawrev-3194	236	10	advantage	advantage	NOUN
inlawrev-3194	236	11	of	of	ADP
inlawrev-3194	236	12	the	the	DET
inlawrev-3194	236	13	profit	profit	NOUN
inlawrev-3194	236	14	opportunity	opportunity	NOUN
inlawrev-3194	236	15	by	by	ADP
inlawrev-3194	236	16	assigning	assign	VERB
inlawrev-3194	236	17	the	the	DET
inlawrev-3194	236	18	purchase	purchase	NOUN
inlawrev-3194	236	19	rights	right	NOUN
inlawrev-3194	236	20	to	to	ADP
inlawrev-3194	236	21	a	a	DET
inlawrev-3194	236	22	licensed	licensed	ADJ
inlawrev-3194	236	23	dealer	dealer	NOUN
inlawrev-3194	236	24	.	.	PUNCT
inlawrev-3194	237	1	iv	iv	X
inlawrev-3194	237	2	.	.	PUNCT
inlawrev-3194	237	3	claims	claim	NOUN
inlawrev-3194	237	4	in	in	ADP
inlawrev-3194	237	5	an	an	DET
inlawrev-3194	237	6	interesting	interesting	ADJ
inlawrev-3194	237	7	case	case	NOUN
inlawrev-3194	237	8	,	,	PUNCT
inlawrev-3194	237	9	in	in	ADP
inlawrev-3194	237	10	re	re	PROPN
inlawrev-3194	237	11	penrod	penrod	PROPN
inlawrev-3194	237	12	,	,	PUNCT
inlawrev-3194	237	13	45	45	NUM
inlawrev-3194	237	14	a	a	DET
inlawrev-3194	237	15	creditor	creditor	NOUN
inlawrev-3194	237	16	filed	file	VERB
inlawrev-3194	237	17	a	a	DET
inlawrev-3194	237	18	secured	secure	VERB
inlawrev-3194	237	19	claim	claim	NOUN
inlawrev-3194	237	20	in	in	ADP
inlawrev-3194	237	21	a	a	DET
inlawrev-3194	237	22	41	41	NUM
inlawrev-3194	237	23	.	.	PUNCT
inlawrev-3194	238	1	douglass	douglass	PROPN
inlawrev-3194	238	2	g.	g.	PROPN
inlawrev-3194	238	3	boshkoff	boshkoff	PROPN
inlawrev-3194	238	4	,	,	PUNCT
inlawrev-3194	238	5	bankruptcy	bankruptcy	NOUN
inlawrev-3194	238	6	in	in	ADP
inlawrev-3194	238	7	the	the	DET
inlawrev-3194	238	8	seventh	seventh	ADJ
inlawrev-3194	238	9	circuit	circuit	NOUN
inlawrev-3194	238	10	:	:	PUNCT
inlawrev-3194	238	11	1994	1994	NUM
inlawrev-3194	238	12	,	,	PUNCT
inlawrev-3194	238	13	28	28	NUM
inlawrev-3194	238	14	ind	ind	NOUN
inlawrev-3194	238	15	.	.	PUNCT
inlawrev-3194	239	1	l.	l.	PROPN
inlawrev-3194	239	2	rev	rev	PROPN
inlawrev-3194	239	3	.	.	PROPN
inlawrev-3194	239	4	867	867	NUM
inlawrev-3194	239	5	(	(	PUNCT
inlawrev-3194	239	6	1995	1995	NUM
inlawrev-3194	239	7	)	)	PUNCT
inlawrev-3194	239	8	.	.	PUNCT
inlawrev-3194	240	1	42	42	NUM
inlawrev-3194	240	2	.	.	PUNCT
inlawrev-3194	241	1	suppose	suppose	VERB
inlawrev-3194	241	2	,	,	PUNCT
inlawrev-3194	241	3	for	for	ADP
inlawrev-3194	241	4	example	example	NOUN
inlawrev-3194	241	5	,	,	PUNCT
inlawrev-3194	241	6	that	that	SCONJ
inlawrev-3194	241	7	the	the	DET
inlawrev-3194	241	8	debtor	debtor	NOUN
inlawrev-3194	241	9	holds	hold	VERB
inlawrev-3194	241	10	a	a	DET
inlawrev-3194	241	11	valuable	valuable	ADJ
inlawrev-3194	241	12	option	option	NOUN
inlawrev-3194	241	13	to	to	PART
inlawrev-3194	241	14	purchase	purchase	VERB
inlawrev-3194	241	15	real	real	ADJ
inlawrev-3194	241	16	estate	estate	NOUN
inlawrev-3194	241	17	.	.	PUNCT
inlawrev-3194	242	1	see	see	VERB
inlawrev-3194	242	2	,	,	PUNCT
inlawrev-3194	242	3	e.g.	e.g.	ADV
inlawrev-3194	242	4	,	,	PUNCT
inlawrev-3194	242	5	in	in	ADP
inlawrev-3194	242	6	re	re	NOUN
inlawrev-3194	242	7	g	g	NOUN
inlawrev-3194	242	8	-	-	PUNCT
inlawrev-3194	242	9	n	n	NOUN
inlawrev-3194	242	10	partners	partner	NOUN
inlawrev-3194	242	11	,	,	PUNCT
inlawrev-3194	242	12	48	48	NUM
inlawrev-3194	242	13	b.r	b.r	PROPN
inlawrev-3194	242	14	.	.	PROPN
inlawrev-3194	242	15	462	462	NUM
inlawrev-3194	242	16	(	(	PUNCT
inlawrev-3194	242	17	bankr	bankr	PROPN
inlawrev-3194	242	18	.	.	PUNCT
inlawrev-3194	243	1	d.	d.	PROPN
inlawrev-3194	243	2	minn	minn	PROPN
inlawrev-3194	243	3	.	.	PROPN
inlawrev-3194	243	4	1985	1985	NUM
inlawrev-3194	243	5	)	)	PUNCT
inlawrev-3194	243	6	.	.	PUNCT
inlawrev-3194	244	1	43	43	NUM
inlawrev-3194	244	2	.	.	PUNCT
inlawrev-3194	245	1	in	in	ADP
inlawrev-3194	245	2	re	re	ADP
inlawrev-3194	245	3	c	c	X
inlawrev-3194	245	4	&	&	CCONJ
inlawrev-3194	245	5	s	s	PROPN
inlawrev-3194	245	6	grain	grain	PROPN
inlawrev-3194	245	7	co.	co.	PROPN
inlawrev-3194	245	8	,	,	PUNCT
inlawrev-3194	245	9	47	47	NUM
inlawrev-3194	245	10	f.3d	f.3d	NUM
inlawrev-3194	245	11	at	at	ADP
inlawrev-3194	245	12	237	237	NUM
inlawrev-3194	245	13	.	.	PUNCT
inlawrev-3194	246	1	an	an	DET
inlawrev-3194	246	2	illinois	illinois	PROPN
inlawrev-3194	246	3	statute	statute	NOUN
inlawrev-3194	246	4	required	require	VERB
inlawrev-3194	246	5	that	that	SCONJ
inlawrev-3194	246	6	a	a	DET
inlawrev-3194	246	7	certain	certain	ADJ
inlawrev-3194	246	8	debt	debt	NOUN
inlawrev-3194	246	9	to	to	ADP
inlawrev-3194	246	10	equity	equity	NOUN
inlawrev-3194	246	11	ratio	ratio	NOUN
inlawrev-3194	246	12	was	be	AUX
inlawrev-3194	246	13	necessary	necessary	ADJ
inlawrev-3194	246	14	to	to	PART
inlawrev-3194	246	15	maintain	maintain	VERB
inlawrev-3194	246	16	the	the	DET
inlawrev-3194	246	17	grain	grain	NOUN
inlawrev-3194	246	18	dealer	dealer	NOUN
inlawrev-3194	246	19	's	's	PART
inlawrev-3194	246	20	and	and	CCONJ
inlawrev-3194	246	21	warehouseman	warehouseman	NOUN
inlawrev-3194	246	22	's	's	PART
inlawrev-3194	246	23	licenses	license	NOUN
inlawrev-3194	246	24	.	.	PUNCT
inlawrev-3194	247	1	when	when	SCONJ
inlawrev-3194	247	2	c	c	PROPN
inlawrev-3194	247	3	&	&	CCONJ
inlawrev-3194	247	4	s	s	PROPN
inlawrev-3194	247	5	grain	grain	NOUN
inlawrev-3194	247	6	experienced	experience	VERB
inlawrev-3194	247	7	financial	financial	ADJ
inlawrev-3194	247	8	difficulties	difficulty	NOUN
inlawrev-3194	247	9	,	,	PUNCT
inlawrev-3194	247	10	it	it	PRON
inlawrev-3194	247	11	turned	turn	VERB
inlawrev-3194	247	12	its	its	PRON
inlawrev-3194	247	13	licenses	license	NOUN
inlawrev-3194	247	14	over	over	ADP
inlawrev-3194	247	15	to	to	ADP
inlawrev-3194	247	16	the	the	DET
inlawrev-3194	247	17	state	state	NOUN
inlawrev-3194	247	18	.	.	PUNCT
inlawrev-3194	248	1	i	i	PRON
inlawrev-3194	248	2	d.	d.	PROPN
inlawrev-3194	248	3	at	at	ADP
inlawrev-3194	248	4	236	236	NUM
inlawrev-3194	248	5	.	.	PUNCT
inlawrev-3194	249	1	the	the	DET
inlawrev-3194	249	2	court	court	NOUN
inlawrev-3194	249	3	found	find	VERB
inlawrev-3194	249	4	that	that	SCONJ
inlawrev-3194	249	5	by	by	ADP
inlawrev-3194	249	6	turning	turn	VERB
inlawrev-3194	249	7	over	over	ADP
inlawrev-3194	249	8	its	its	PRON
inlawrev-3194	249	9	licenses	license	NOUN
inlawrev-3194	249	10	,	,	PUNCT
inlawrev-3194	249	11	which	which	PRON
inlawrev-3194	249	12	were	be	AUX
inlawrev-3194	249	13	preconditions	precondition	NOUN
inlawrev-3194	249	14	for	for	ADP
inlawrev-3194	249	15	the	the	DET
inlawrev-3194	249	16	doing	doing	NOUN
inlawrev-3194	249	17	of	of	ADP
inlawrev-3194	249	18	the	the	DET
inlawrev-3194	249	19	acts	act	NOUN
inlawrev-3194	249	20	specified	specify	VERB
inlawrev-3194	249	21	in	in	ADP
inlawrev-3194	249	22	its	its	PRON
inlawrev-3194	249	23	contracts	contract	NOUN
inlawrev-3194	249	24	,	,	PUNCT
inlawrev-3194	249	25	c&s	c&s	ADJ
inlawrev-3194	249	26	grain	grain	NOUN
inlawrev-3194	249	27	made	make	VERB
inlawrev-3194	249	28	the	the	DET
inlawrev-3194	249	29	contracts	contract	NOUN
inlawrev-3194	249	30	void	void	VERB
inlawrev-3194	249	31	.	.	PUNCT
inlawrev-3194	250	1	i	i	PRON
inlawrev-3194	250	2	d.	d.	PROPN
inlawrev-3194	250	3	at	at	ADP
inlawrev-3194	250	4	237	237	NUM
inlawrev-3194	250	5	.	.	PUNCT
inlawrev-3194	251	1	this	this	PRON
inlawrev-3194	251	2	cut	cut	VERB
inlawrev-3194	251	3	off	off	ADP
inlawrev-3194	251	4	the	the	DET
inlawrev-3194	251	5	inquiry	inquiry	NOUN
inlawrev-3194	251	6	into	into	ADP
inlawrev-3194	251	7	whether	whether	SCONJ
inlawrev-3194	251	8	c&s	c&s	ADJ
inlawrev-3194	251	9	grain	grain	NOUN
inlawrev-3194	251	10	could	could	AUX
inlawrev-3194	251	11	assign	assign	VERB
inlawrev-3194	251	12	its	its	PRON
inlawrev-3194	251	13	contractual	contractual	ADJ
inlawrev-3194	251	14	rights	right	NOUN
inlawrev-3194	251	15	.	.	PUNCT
inlawrev-3194	252	1	44	44	NUM
inlawrev-3194	252	2	.	.	SYM
inlawrev-3194	252	3	2	2	NUM
inlawrev-3194	252	4	collier	collier	NOUN
inlawrev-3194	252	5	on	on	ADP
inlawrev-3194	252	6	bankruptcy	bankruptcy	NOUN
inlawrev-3194	252	7	,	,	PUNCT
inlawrev-3194	252	8	supra	supra	PROPN
inlawrev-3194	252	9	note	note	PROPN
inlawrev-3194	252	10	36	36	NUM
inlawrev-3194	252	11	,	,	PUNCT
inlawrev-3194	252	12	\	\	PROPN
inlawrev-3194	252	13	365.02	365.02	NUM
inlawrev-3194	252	14	,	,	PUNCT
inlawrev-3194	252	15	at	at	ADP
inlawrev-3194	252	16	365.21	365.21	NUM
inlawrev-3194	252	17	to	to	ADP
inlawrev-3194	252	18	.23	.23	NUM
inlawrev-3194	252	19	.	.	PUNCT
inlawrev-3194	253	1	45	45	NUM
inlawrev-3194	253	2	.	.	X
inlawrev-3194	253	3	50	50	NUM
inlawrev-3194	253	4	f.3d	f.3d	NUM
inlawrev-3194	253	5	459	459	NUM
inlawrev-3194	253	6	(	(	PUNCT
inlawrev-3194	253	7	7th	7th	ADJ
inlawrev-3194	253	8	cir	cir	NOUN
inlawrev-3194	253	9	.	.	PROPN
inlawrev-3194	253	10	1995	1995	NUM
inlawrev-3194	253	11	)	)	PUNCT
inlawrev-3194	253	12	.	.	PUNCT
inlawrev-3194	254	1	792	792	NUM
inlawrev-3194	254	2	indiana	indiana	PROPN
inlawrev-3194	254	3	law	law	PROPN
inlawrev-3194	254	4	review	review	NOUN
inlawrev-3194	254	5	[	[	X
inlawrev-3194	254	6	vol	vol	NOUN
inlawrev-3194	254	7	.	.	PUNCT
inlawrev-3194	254	8	29:785	29:785	NUM
inlawrev-3194	254	9	chapter	chapter	NOUN
inlawrev-3194	254	10	1	1	NUM
inlawrev-3194	254	11	1	1	NUM
inlawrev-3194	254	12	proceeding	proceeding	NOUN
inlawrev-3194	254	13	.	.	PUNCT
inlawrev-3194	255	1	there	there	PRON
inlawrev-3194	255	2	was	be	VERB
inlawrev-3194	255	3	no	no	DET
inlawrev-3194	255	4	objection	objection	NOUN
inlawrev-3194	255	5	and	and	CCONJ
inlawrev-3194	255	6	the	the	DET
inlawrev-3194	255	7	claim	claim	NOUN
inlawrev-3194	255	8	was	be	AUX
inlawrev-3194	255	9	allowed	allow	VERB
inlawrev-3194	255	10	.	.	PUNCT
inlawrev-3194	256	1	the	the	DET
inlawrev-3194	256	2	debtor	debtor	NOUN
inlawrev-3194	256	3	's	's	PART
inlawrev-3194	256	4	treatment	treatment	NOUN
inlawrev-3194	256	5	of	of	ADP
inlawrev-3194	256	6	the	the	DET
inlawrev-3194	256	7	claim	claim	NOUN
inlawrev-3194	256	8	in	in	ADP
inlawrev-3194	256	9	its	its	PRON
inlawrev-3194	256	10	plan	plan	NOUN
inlawrev-3194	256	11	was	be	AUX
inlawrev-3194	256	12	inconsistent	inconsistent	ADJ
inlawrev-3194	256	13	with	with	ADP
inlawrev-3194	256	14	its	its	PRON
inlawrev-3194	256	15	allowed	allow	VERB
inlawrev-3194	256	16	status	status	NOUN
inlawrev-3194	256	17	.	.	PUNCT
inlawrev-3194	257	1	penrod	penrod	PROPN
inlawrev-3194	257	2	held	hold	VERB
inlawrev-3194	257	3	that	that	SCONJ
inlawrev-3194	257	4	the	the	DET
inlawrev-3194	257	5	treatment	treatment	NOUN
inlawrev-3194	257	6	in	in	ADP
inlawrev-3194	257	7	the	the	DET
inlawrev-3194	257	8	plan	plan	NOUN
inlawrev-3194	257	9	controls	control	NOUN
inlawrev-3194	257	10	.	.	PUNCT
inlawrev-3194	258	1	accordingly	accordingly	ADV
inlawrev-3194	258	2	,	,	PUNCT
inlawrev-3194	258	3	the	the	DET
inlawrev-3194	258	4	creditor	creditor	NOUN
inlawrev-3194	258	5	lost	lose	VERB
inlawrev-3194	258	6	the	the	DET
inlawrev-3194	258	7	lien	lien	NOUN
inlawrev-3194	258	8	associated	associate	VERB
inlawrev-3194	258	9	with	with	ADP
inlawrev-3194	258	10	its	its	PRON
inlawrev-3194	258	11	allowed	allow	VERB
inlawrev-3194	258	12	secured	secured	ADJ
inlawrev-3194	258	13	claim	claim	NOUN
inlawrev-3194	258	14	.	.	PUNCT
inlawrev-3194	259	1	penrod	penrod	PROPN
inlawrev-3194	259	2	is	be	AUX
inlawrev-3194	259	3	apparently	apparently	ADV
inlawrev-3194	259	4	the	the	DET
inlawrev-3194	259	5	first	first	ADJ
inlawrev-3194	259	6	court	court	NOUN
inlawrev-3194	259	7	of	of	ADP
inlawrev-3194	259	8	appeals	appeal	NOUN
inlawrev-3194	259	9	decision	decision	NOUN
inlawrev-3194	259	10	to	to	PART
inlawrev-3194	259	11	consider	consider	VERB
inlawrev-3194	259	12	the	the	DET
inlawrev-3194	259	13	relationship	relationship	NOUN
inlawrev-3194	259	14	between	between	ADP
inlawrev-3194	259	15	the	the	DET
inlawrev-3194	259	16	claim	claim	NOUN
inlawrev-3194	259	17	process	process	NOUN
inlawrev-3194	259	18	and	and	CCONJ
inlawrev-3194	259	19	the	the	DET
inlawrev-3194	259	20	confirmation	confirmation	NOUN
inlawrev-3194	259	21	process	process	NOUN
inlawrev-3194	259	22	in	in	ADP
inlawrev-3194	259	23	chapter	chapter	NOUN
inlawrev-3194	259	24	1	1	NUM
inlawrev-3194	259	25	1	1	NUM
inlawrev-3194	259	26	proceedings	proceeding	NOUN
inlawrev-3194	259	27	.	.	PUNCT
inlawrev-3194	260	1	46	46	NUM
inlawrev-3194	260	2	this	this	DET
inlawrev-3194	260	3	issue	issue	NOUN
inlawrev-3194	260	4	has	have	AUX
inlawrev-3194	260	5	been	be	AUX
inlawrev-3194	260	6	the	the	DET
inlawrev-3194	260	7	subject	subject	NOUN
inlawrev-3194	260	8	of	of	ADP
inlawrev-3194	260	9	a	a	DET
inlawrev-3194	260	10	long	long	ADJ
inlawrev-3194	260	11	standing	standing	NOUN
inlawrev-3194	260	12	controversy	controversy	NOUN
inlawrev-3194	260	13	in	in	ADP
inlawrev-3194	260	14	chapter	chapter	NOUN
inlawrev-3194	260	15	13	13	NUM
inlawrev-3194	260	16	proceedings	proceeding	NOUN
inlawrev-3194	260	17	.	.	PUNCT
inlawrev-3194	261	1	the	the	DET
inlawrev-3194	261	2	majority	majority	NOUN
inlawrev-3194	261	3	view	view	NOUN
inlawrev-3194	261	4	is	be	AUX
inlawrev-3194	261	5	that	that	SCONJ
inlawrev-3194	261	6	a	a	DET
inlawrev-3194	261	7	confirmed	confirm	VERB
inlawrev-3194	261	8	chapter	chapter	NOUN
inlawrev-3194	261	9	13	13	NUM
inlawrev-3194	261	10	plan	plan	NOUN
inlawrev-3194	261	11	can	can	AUX
inlawrev-3194	261	12	not	not	PART
inlawrev-3194	261	13	adversely	adversely	ADV
inlawrev-3194	261	14	affect	affect	VERB
inlawrev-3194	261	15	the	the	DET
inlawrev-3194	261	16	lien	lien	NOUN
inlawrev-3194	261	17	rights	right	NOUN
inlawrev-3194	261	18	of	of	ADP
inlawrev-3194	261	19	an	an	DET
inlawrev-3194	261	20	allowed	allow	VERB
inlawrev-3194	261	21	secured	secured	ADJ
inlawrev-3194	261	22	claim	claim	NOUN
inlawrev-3194	261	23	.	.	PUNCT
inlawrev-3194	262	1	47	47	NUM
inlawrev-3194	262	2	the	the	DET
inlawrev-3194	262	3	seventh	seventh	ADJ
inlawrev-3194	262	4	circuit	circuit	NOUN
inlawrev-3194	262	5	,	,	PUNCT
inlawrev-3194	262	6	however	however	ADV
inlawrev-3194	262	7	,	,	PUNCT
inlawrev-3194	262	8	adheres	adhere	VERB
inlawrev-3194	262	9	to	to	ADP
inlawrev-3194	262	10	the	the	DET
inlawrev-3194	262	11	minority	minority	NOUN
inlawrev-3194	262	12	position	position	NOUN
inlawrev-3194	262	13	that	that	SCONJ
inlawrev-3194	262	14	a	a	DET
inlawrev-3194	262	15	confirmed	confirm	VERB
inlawrev-3194	262	16	plan	plan	NOUN
inlawrev-3194	262	17	prevails	prevail	VERB
inlawrev-3194	262	18	even	even	ADV
inlawrev-3194	262	19	if	if	SCONJ
inlawrev-3194	262	20	its	its	PRON
inlawrev-3194	262	21	terms	term	NOUN
inlawrev-3194	262	22	are	be	AUX
inlawrev-3194	262	23	inconsistent	inconsistent	ADJ
inlawrev-3194	262	24	with	with	ADP
inlawrev-3194	262	25	the	the	DET
inlawrev-3194	262	26	lien	lien	ADJ
inlawrev-3194	262	27	status	status	NOUN
inlawrev-3194	262	28	of	of	ADP
inlawrev-3194	262	29	the	the	DET
inlawrev-3194	262	30	secured	secure	VERB
inlawrev-3194	262	31	claimholder	claimholder	NOUN
inlawrev-3194	262	32	.	.	PUNCT
inlawrev-3194	263	1	48	48	NUM
inlawrev-3194	264	1	thus	thus	ADV
inlawrev-3194	264	2	,	,	PUNCT
inlawrev-3194	264	3	the	the	DET
inlawrev-3194	264	4	result	result	NOUN
inlawrev-3194	264	5	in	in	ADP
inlawrev-3194	264	6	penrod	penrod	PROPN
inlawrev-3194	264	7	is	be	AUX
inlawrev-3194	264	8	consistent	consistent	ADJ
inlawrev-3194	264	9	with	with	ADP
inlawrev-3194	264	10	previous	previous	ADJ
inlawrev-3194	264	11	chapter	chapter	NOUN
inlawrev-3194	264	12	13	13	NUM
inlawrev-3194	264	13	decisions	decision	NOUN
inlawrev-3194	264	14	in	in	ADP
inlawrev-3194	264	15	this	this	DET
inlawrev-3194	264	16	circuit	circuit	NOUN
inlawrev-3194	264	17	.	.	PUNCT
inlawrev-3194	265	1	it	it	PRON
inlawrev-3194	265	2	represents	represent	VERB
inlawrev-3194	265	3	a	a	DET
inlawrev-3194	265	4	minority	minority	NOUN
inlawrev-3194	265	5	view	view	NOUN
inlawrev-3194	265	6	,	,	PUNCT
inlawrev-3194	265	7	but	but	CCONJ
inlawrev-3194	265	8	it	it	PRON
inlawrev-3194	265	9	has	have	VERB
inlawrev-3194	265	10	the	the	DET
inlawrev-3194	265	11	support	support	NOUN
inlawrev-3194	265	12	of	of	ADP
inlawrev-3194	265	13	the	the	DET
inlawrev-3194	265	14	leading	lead	VERB
inlawrev-3194	265	15	treatise	treatise	NOUN
inlawrev-3194	265	16	on	on	ADP
inlawrev-3194	265	17	chapter	chapter	NOUN
inlawrev-3194	265	18	13	13	NUM
inlawrev-3194	265	19	.	.	PUNCT
inlawrev-3194	266	1	49	49	NUM
inlawrev-3194	266	2	one	one	PRON
inlawrev-3194	266	3	must	must	AUX
inlawrev-3194	266	4	choose	choose	VERB
inlawrev-3194	266	5	between	between	ADP
inlawrev-3194	266	6	inconsistent	inconsistent	ADJ
inlawrev-3194	266	7	results	result	NOUN
inlawrev-3194	266	8	produced	produce	VERB
inlawrev-3194	266	9	by	by	ADP
inlawrev-3194	266	10	the	the	DET
inlawrev-3194	266	11	claims	claim	NOUN
inlawrev-3194	266	12	allowance	allowance	NOUN
inlawrev-3194	266	13	process	process	NOUN
inlawrev-3194	266	14	and	and	CCONJ
inlawrev-3194	266	15	the	the	DET
inlawrev-3194	266	16	confirmation	confirmation	NOUN
inlawrev-3194	266	17	process	process	NOUN
inlawrev-3194	266	18	.	.	PUNCT
inlawrev-3194	267	1	penrod	penrod	PROPN
inlawrev-3194	267	2	represents	represent	VERB
inlawrev-3194	267	3	the	the	DET
inlawrev-3194	267	4	better	well	ADJ
inlawrev-3194	267	5	view	view	NOUN
inlawrev-3194	267	6	because	because	SCONJ
inlawrev-3194	267	7	it	it	PRON
inlawrev-3194	267	8	reduces	reduce	VERB
inlawrev-3194	267	9	the	the	DET
inlawrev-3194	267	10	possibility	possibility	NOUN
inlawrev-3194	267	11	of	of	ADP
inlawrev-3194	267	12	post	post	ADJ
inlawrev-3194	267	13	-	-	ADJ
inlawrev-3194	267	14	confirmation	confirmation	ADJ
inlawrev-3194	267	15	challenges	challenge	NOUN
inlawrev-3194	267	16	to	to	ADP
inlawrev-3194	267	17	the	the	DET
inlawrev-3194	267	18	reorganization	reorganization	NOUN
inlawrev-3194	267	19	plan	plan	NOUN
inlawrev-3194	267	20	.	.	PUNCT
inlawrev-3194	268	1	judge	judge	NOUN
inlawrev-3194	268	2	posner	posner	PROPN
inlawrev-3194	268	3	carefully	carefully	ADV
inlawrev-3194	268	4	limited	limit	VERB
inlawrev-3194	268	5	the	the	DET
inlawrev-3194	268	6	holding	holding	NOUN
inlawrev-3194	268	7	in	in	ADP
inlawrev-3194	268	8	penrod	penrod	PROPN
inlawrev-3194	268	9	to	to	ADP
inlawrev-3194	268	10	situations	situation	NOUN
inlawrev-3194	268	11	in	in	ADP
inlawrev-3194	268	12	which	which	PRON
inlawrev-3194	268	13	the	the	DET
inlawrev-3194	268	14	lienholder	lienholder	NOUN
inlawrev-3194	268	15	has	have	AUX
inlawrev-3194	268	16	participated	participate	VERB
inlawrev-3194	268	17	in	in	ADP
inlawrev-3194	268	18	the	the	DET
inlawrev-3194	268	19	bankruptcy	bankruptcy	NOUN
inlawrev-3194	268	20	.	.	PUNCT
inlawrev-3194	269	1	however	however	ADV
inlawrev-3194	269	2	,	,	PUNCT
inlawrev-3194	269	3	he	he	PRON
inlawrev-3194	269	4	also	also	ADV
inlawrev-3194	269	5	noted	note	VERB
inlawrev-3194	269	6	that	that	SCONJ
inlawrev-3194	269	7	the	the	DET
inlawrev-3194	269	8	secured	secured	ADJ
inlawrev-3194	269	9	claimholder	claimholder	NOUN
inlawrev-3194	269	10	may	may	AUX
inlawrev-3194	269	11	be	be	AUX
inlawrev-3194	269	12	"	"	PUNCT
inlawrev-3194	269	13	dragged	drag	VERB
inlawrev-3194	269	14	into	into	ADP
inlawrev-3194	269	15	the	the	DET
inlawrev-3194	269	16	bankruptcy	bankruptcy	NOUN
inlawrev-3194	269	17	involuntarily	involuntarily	ADV
inlawrev-3194	269	18	because	because	SCONJ
inlawrev-3194	269	19	[	[	X
inlawrev-3194	269	20	another	another	DET
inlawrev-3194	269	21	party	party	NOUN
inlawrev-3194	269	22	]	]	PUNCT
inlawrev-3194	269	23	.	.	PUNCT
inlawrev-3194	269	24	.	.	PUNCT
inlawrev-3194	269	25	.	.	PUNCT
inlawrev-3194	270	1	may	may	AUX
inlawrev-3194	270	2	file	file	VERB
inlawrev-3194	270	3	a	a	DET
inlawrev-3194	270	4	claim	claim	NOUN
inlawrev-3194	270	5	on	on	ADP
inlawrev-3194	270	6	the	the	DET
inlawrev-3194	270	7	creditor	creditor	NOUN
inlawrev-3194	270	8	's	's	PART
inlawrev-3194	270	9	behalf	behalf	NOUN
inlawrev-3194	270	10	.	.	PUNCT
inlawrev-3194	270	11	.	.	PUNCT
inlawrev-3194	270	12	.	.	PUNCT
inlawrev-3194	271	1	."50	."50	PUNCT
inlawrev-3194	272	1	thus	thus	ADV
inlawrev-3194	272	2	,	,	PUNCT
inlawrev-3194	272	3	the	the	DET
inlawrev-3194	272	4	limitation	limitation	NOUN
inlawrev-3194	272	5	he	he	PRON
inlawrev-3194	272	6	mentioned	mention	VERB
inlawrev-3194	272	7	seems	seem	VERB
inlawrev-3194	272	8	to	to	PART
inlawrev-3194	272	9	be	be	AUX
inlawrev-3194	272	10	of	of	ADP
inlawrev-3194	272	11	little	little	ADJ
inlawrev-3194	272	12	practical	practical	ADJ
inlawrev-3194	272	13	consequence	consequence	NOUN
inlawrev-3194	272	14	as	as	ADV
inlawrev-3194	272	15	long	long	ADV
inlawrev-3194	272	16	as	as	SCONJ
inlawrev-3194	272	17	the	the	DET
inlawrev-3194	272	18	claimant	claimant	NOUN
inlawrev-3194	272	19	has	have	AUX
inlawrev-3194	272	20	adequate	adequate	ADJ
inlawrev-3194	272	21	notice	notice	NOUN
inlawrev-3194	272	22	51	51	NUM
inlawrev-3194	272	23	of	of	ADP
inlawrev-3194	272	24	the	the	DET
inlawrev-3194	272	25	bankruptcy	bankruptcy	NOUN
inlawrev-3194	272	26	proceeding	proceeding	NOUN
inlawrev-3194	272	27	.	.	PUNCT
inlawrev-3194	273	1	v.	v.	ADP
inlawrev-3194	273	2	successor	successor	PROPN
inlawrev-3194	273	3	liability	liability	PROPN
inlawrev-3194	273	4	chicago	chicago	PROPN
inlawrev-3194	273	5	truck	truck	NOUN
inlawrev-3194	273	6	drivers	driver	NOUN
inlawrev-3194	273	7	,	,	PUNCT
inlawrev-3194	273	8	helpers	helper	NOUN
inlawrev-3194	273	9	&	&	CCONJ
inlawrev-3194	273	10	warehouse	warehouse	NOUN
inlawrev-3194	273	11	workers	worker	NOUN
inlawrev-3194	273	12	union	union	PROPN
inlawrev-3194	273	13	(	(	PUNCT
inlawrev-3194	273	14	independent	independent	ADJ
inlawrev-3194	273	15	)	)	PUNCT
inlawrev-3194	273	16	pension	pension	NOUN
inlawrev-3194	273	17	fund	fund	NOUN
inlawrev-3194	273	18	v.	v.	ADP
inlawrev-3194	273	19	tasemkin	tasemkin	PROPN
inlawrev-3194	273	20	,	,	PUNCT
inlawrev-3194	273	21	inc	inc	PROPN
inlawrev-3194	273	22	.	.	PROPN
inlawrev-3194	273	23	,52	,52	PUNCT
inlawrev-3194	273	24	is	be	AUX
inlawrev-3194	273	25	a	a	DET
inlawrev-3194	273	26	successor	successor	NOUN
inlawrev-3194	273	27	liability	liability	NOUN
inlawrev-3194	273	28	53	53	NUM
inlawrev-3194	273	29	case	case	NOUN
inlawrev-3194	273	30	.	.	PUNCT
inlawrev-3194	274	1	although	although	SCONJ
inlawrev-3194	274	2	the	the	DET
inlawrev-3194	274	3	result	result	NOUN
inlawrev-3194	274	4	achieved	achieve	VERB
inlawrev-3194	274	5	is	be	AUX
inlawrev-3194	274	6	correct	correct	ADJ
inlawrev-3194	274	7	,	,	PUNCT
inlawrev-3194	274	8	the	the	DET
inlawrev-3194	274	9	reasoning	reasoning	NOUN
inlawrev-3194	274	10	in	in	ADP
inlawrev-3194	274	11	this	this	DET
inlawrev-3194	274	12	rather	rather	ADV
inlawrev-3194	274	13	bizarre	bizarre	ADJ
inlawrev-3194	274	14	opinion	opinion	NOUN
inlawrev-3194	274	15	is	be	AUX
inlawrev-3194	274	16	muddled	muddle	VERB
inlawrev-3194	274	17	.	.	PUNCT
inlawrev-3194	275	1	46	46	NUM
inlawrev-3194	275	2	.	.	PUNCT
inlawrev-3194	276	1	the	the	DET
inlawrev-3194	276	2	existing	exist	VERB
inlawrev-3194	276	3	authority	authority	NOUN
inlawrev-3194	276	4	is	be	AUX
inlawrev-3194	276	5	reviewed	review	VERB
inlawrev-3194	276	6	in	in	ADP
inlawrev-3194	276	7	h.	h.	PROPN
inlawrev-3194	276	8	gray	gray	PROPN
inlawrev-3194	276	9	burks	burks	PROPN
inlawrev-3194	276	10	,	,	PUNCT
inlawrev-3194	276	11	iv	iv	NUM
inlawrev-3194	276	12	,	,	PUNCT
inlawrev-3194	276	13	obtaining	obtain	VERB
inlawrev-3194	276	14	the	the	DET
inlawrev-3194	276	15	release	release	NOUN
inlawrev-3194	276	16	ofliens	oflien	NOUN
inlawrev-3194	276	17	through	through	ADP
inlawrev-3194	276	18	reorganization	reorganization	NOUN
inlawrev-3194	276	19	plans	plan	NOUN
inlawrev-3194	276	20	:	:	PUNCT
inlawrev-3194	276	21	the	the	DET
inlawrev-3194	276	22	circuit	circuit	NOUN
inlawrev-3194	276	23	courts	court	NOUN
inlawrev-3194	276	24	sharpen	sharpen	VERB
inlawrev-3194	276	25	the	the	DET
inlawrev-3194	276	26	debate	debate	NOUN
inlawrev-3194	276	27	with	with	ADP
inlawrev-3194	276	28	penrod	penrod	PROPN
inlawrev-3194	276	29	and	and	CCONJ
inlawrev-3194	276	30	cen	cen	NOUN
inlawrev-3194	276	31	-	-	PUNCT
inlawrev-3194	276	32	pen	pen	PROPN
inlawrev-3194	276	33	,	,	PUNCT
inlawrev-3194	276	34	norton	norton	PROPN
inlawrev-3194	276	35	bankr	bankr	NOUN
inlawrev-3194	276	36	.	.	PUNCT
inlawrev-3194	277	1	l.	l.	PROPN
inlawrev-3194	277	2	adviser	adviser	NOUN
inlawrev-3194	277	3	1	1	NUM
inlawrev-3194	277	4	(	(	PUNCT
inlawrev-3194	277	5	clark	clark	PROPN
inlawrev-3194	277	6	boardmon	boardmon	PROPN
inlawrev-3194	277	7	callaghan	callaghan	PROPN
inlawrev-3194	277	8	,	,	PUNCT
inlawrev-3194	277	9	rochester	rochester	PROPN
inlawrev-3194	277	10	,	,	PUNCT
inlawrev-3194	277	11	n.y	n.y	PROPN
inlawrev-3194	277	12	.	.	PROPN
inlawrev-3194	277	13	)	)	PUNCT
inlawrev-3194	277	14	,	,	PUNCT
inlawrev-3194	277	15	sept	sept	PROPN
inlawrev-3194	277	16	.	.	PROPN
inlawrev-3194	277	17	1995	1995	NUM
inlawrev-3194	277	18	,	,	PUNCT
inlawrev-3194	277	19	at	at	ADP
inlawrev-3194	277	20	1	1	NUM
inlawrev-3194	277	21	.	.	PUNCT
inlawrev-3194	277	22	47	47	NUM
inlawrev-3194	277	23	.	.	NOUN
inlawrev-3194	277	24	2	2	NUM
inlawrev-3194	278	1	lundin	lundin	PROPN
inlawrev-3194	278	2	,	,	PUNCT
inlawrev-3194	278	3	supra	supra	PROPN
inlawrev-3194	278	4	note	note	PROPN
inlawrev-3194	278	5	18	18	NUM
inlawrev-3194	278	6	,	,	PUNCT
inlawrev-3194	278	7	§	§	PROPN
inlawrev-3194	278	8	6.14	6.14	NUM
inlawrev-3194	278	9	.	.	PUNCT
inlawrev-3194	278	10	48	48	NUM
inlawrev-3194	278	11	.	.	PUNCT
inlawrev-3194	279	1	in	in	ADP
inlawrev-3194	279	2	re	re	NOUN
inlawrev-3194	279	3	pence	pence	PROPN
inlawrev-3194	279	4	,	,	PUNCT
inlawrev-3194	279	5	905	905	NUM
inlawrev-3194	279	6	f.2d	f.2d	NOUN
inlawrev-3194	279	7	1	1	NUM
inlawrev-3194	279	8	107	107	NUM
inlawrev-3194	279	9	(	(	PUNCT
inlawrev-3194	279	10	7th	7th	ADJ
inlawrev-3194	279	11	cir	cir	NOUN
inlawrev-3194	279	12	.	.	PUNCT
inlawrev-3194	279	13	1990	1990	NUM
inlawrev-3194	279	14	)	)	PUNCT
inlawrev-3194	279	15	.	.	PUNCT
inlawrev-3194	280	1	49	49	NUM
inlawrev-3194	280	2	.	.	PUNCT
inlawrev-3194	281	1	"	"	PUNCT
inlawrev-3194	281	2	to	to	ADP
inlawrev-3194	281	3	the	the	DET
inlawrev-3194	281	4	extent	extent	NOUN
inlawrev-3194	281	5	[	[	X
inlawrev-3194	281	6	that	that	SCONJ
inlawrev-3194	281	7	]	]	PUNCT
inlawrev-3194	281	8	cases	case	NOUN
inlawrev-3194	281	9	.	.	PUNCT
inlawrev-3194	281	10	.	.	PUNCT
inlawrev-3194	282	1	.	.	PUNCT
inlawrev-3194	283	1	suggest	suggest	VERB
inlawrev-3194	283	2	that	that	SCONJ
inlawrev-3194	283	3	the	the	DET
inlawrev-3194	283	4	confirmation	confirmation	NOUN
inlawrev-3194	283	5	process	process	NOUN
inlawrev-3194	283	6	always	always	ADV
inlawrev-3194	283	7	gives	give	VERB
inlawrev-3194	283	8	way	way	NOUN
inlawrev-3194	283	9	to	to	ADP
inlawrev-3194	283	10	the	the	DET
inlawrev-3194	283	11	claims	claim	NOUN
inlawrev-3194	283	12	allowance	allowance	NOUN
inlawrev-3194	283	13	process	process	NOUN
inlawrev-3194	283	14	,	,	PUNCT
inlawrev-3194	283	15	these	these	DET
inlawrev-3194	283	16	cases	case	NOUN
inlawrev-3194	283	17	are	be	AUX
inlawrev-3194	283	18	wrongly	wrongly	ADV
inlawrev-3194	283	19	decided	decide	VERB
inlawrev-3194	283	20	.	.	PUNCT
inlawrev-3194	283	21	"	"	PUNCT
inlawrev-3194	284	1	2	2	NUM
inlawrev-3194	284	2	lundin	lundin	PROPN
inlawrev-3194	284	3	,	,	PUNCT
inlawrev-3194	284	4	supra	supra	PROPN
inlawrev-3194	284	5	note	note	PROPN
inlawrev-3194	284	6	18	18	NUM
inlawrev-3194	284	7	,	,	PUNCT
inlawrev-3194	284	8	§	§	NOUN
inlawrev-3194	284	9	6.10	6.10	NUM
inlawrev-3194	284	10	,	,	PUNCT
inlawrev-3194	284	11	at	at	ADP
inlawrev-3194	284	12	6	6	NUM
inlawrev-3194	284	13	-	-	SYM
inlawrev-3194	284	14	22	22	NUM
inlawrev-3194	284	15	.	.	PUNCT
inlawrev-3194	284	16	50	50	NUM
inlawrev-3194	284	17	.	.	PUNCT
inlawrev-3194	285	1	in	in	ADP
inlawrev-3194	285	2	re	re	PROPN
inlawrev-3194	285	3	penrod	penrod	PROPN
inlawrev-3194	285	4	,	,	PUNCT
inlawrev-3194	285	5	50	50	NUM
inlawrev-3194	285	6	f.3d	f.3d	NUM
inlawrev-3194	285	7	459	459	NUM
inlawrev-3194	285	8	,	,	PUNCT
inlawrev-3194	285	9	462	462	NUM
inlawrev-3194	285	10	(	(	PUNCT
inlawrev-3194	285	11	7th	7th	ADJ
inlawrev-3194	285	12	cir	cir	NOUN
inlawrev-3194	285	13	.	.	PROPN
inlawrev-3194	285	14	1995	1995	NUM
inlawrev-3194	285	15	)	)	PUNCT
inlawrev-3194	285	16	(	(	PUNCT
inlawrev-3194	285	17	citing	cite	VERB
inlawrev-3194	285	18	1	1	NUM
inlawrev-3194	285	19	1	1	NUM
inlawrev-3194	285	20	u.s.c	u.s.c	NOUN
inlawrev-3194	285	21	.	.	PUNCT
inlawrev-3194	286	1	§	§	PROPN
inlawrev-3194	286	2	§	§	PROPN
inlawrev-3194	286	3	501(b),(c	501(b),(c	NUM
inlawrev-3194	286	4	)	)	PUNCT
inlawrev-3194	286	5	(	(	PUNCT
inlawrev-3194	286	6	1994	1994	NUM
inlawrev-3194	286	7	)	)	PUNCT
inlawrev-3194	286	8	;	;	PUNCT
inlawrev-3194	286	9	in	in	ADP
inlawrev-3194	286	10	re	re	PROPN
inlawrev-3194	286	11	lindsey	lindsey	NOUN
inlawrev-3194	286	12	,	,	PUNCT
inlawrev-3194	286	13	823	823	NUM
inlawrev-3194	286	14	f.2d	f.2d	NUM
inlawrev-3194	286	15	189	189	NUM
inlawrev-3194	286	16	,	,	PUNCT
inlawrev-3194	286	17	171	171	NUM
inlawrev-3194	286	18	(	(	PUNCT
inlawrev-3194	286	19	7th	7th	ADJ
inlawrev-3194	286	20	cir	cir	NOUN
inlawrev-3194	286	21	.	.	PUNCT
inlawrev-3194	286	22	1987	1987	NUM
inlawrev-3194	286	23	)	)	PUNCT
inlawrev-3194	286	24	)	)	PUNCT
inlawrev-3194	286	25	.	.	PUNCT
inlawrev-3194	287	1	51	51	NUM
inlawrev-3194	287	2	.	.	PUNCT
inlawrev-3194	287	3	see	see	VERB
inlawrev-3194	287	4	in	in	ADP
inlawrev-3194	287	5	re	re	NOUN
inlawrev-3194	287	6	chappell	chappell	NOUN
inlawrev-3194	287	7	,	,	PUNCT
inlawrev-3194	287	8	984	984	NUM
inlawrev-3194	287	9	f.2d	f.2d	X
inlawrev-3194	287	10	775	775	NUM
inlawrev-3194	287	11	,	,	PUNCT
inlawrev-3194	287	12	783	783	NUM
inlawrev-3194	287	13	(	(	PUNCT
inlawrev-3194	287	14	7th	7th	ADJ
inlawrev-3194	287	15	cir	cir	NOUN
inlawrev-3194	287	16	.	.	PUNCT
inlawrev-3194	287	17	1993	1993	NUM
inlawrev-3194	287	18	)	)	PUNCT
inlawrev-3194	287	19	(	(	PUNCT
inlawrev-3194	287	20	holding	hold	VERB
inlawrev-3194	287	21	that	that	SCONJ
inlawrev-3194	287	22	a	a	DET
inlawrev-3194	287	23	creditor	creditor	NOUN
inlawrev-3194	287	24	with	with	ADP
inlawrev-3194	287	25	notice	notice	NOUN
inlawrev-3194	287	26	of	of	ADP
inlawrev-3194	287	27	a	a	DET
inlawrev-3194	287	28	bankruptcy	bankruptcy	NOUN
inlawrev-3194	287	29	proceeding	proceeding	NOUN
inlawrev-3194	287	30	runs	run	VERB
inlawrev-3194	287	31	risk	risk	NOUN
inlawrev-3194	287	32	of	of	ADP
inlawrev-3194	287	33	losing	lose	VERB
inlawrev-3194	287	34	its	its	PRON
inlawrev-3194	287	35	claim	claim	NOUN
inlawrev-3194	287	36	if	if	SCONJ
inlawrev-3194	287	37	it	it	PRON
inlawrev-3194	287	38	does	do	AUX
inlawrev-3194	287	39	not	not	PART
inlawrev-3194	287	40	bring	bring	VERB
inlawrev-3194	287	41	the	the	DET
inlawrev-3194	287	42	claim	claim	NOUN
inlawrev-3194	287	43	to	to	ADP
inlawrev-3194	287	44	the	the	DET
inlawrev-3194	287	45	court	court	NOUN
inlawrev-3194	287	46	's	's	PART
inlawrev-3194	287	47	attention	attention	NOUN
inlawrev-3194	287	48	)	)	PUNCT
inlawrev-3194	287	49	.	.	PUNCT
inlawrev-3194	288	1	52	52	NUM
inlawrev-3194	288	2	.	.	X
inlawrev-3194	288	3	59	59	NUM
inlawrev-3194	288	4	f.3d	f.3d	NUM
inlawrev-3194	288	5	48	48	NUM
inlawrev-3194	288	6	(	(	PUNCT
inlawrev-3194	288	7	7th	7th	ADJ
inlawrev-3194	288	8	cir	cir	NOUN
inlawrev-3194	288	9	.	.	PROPN
inlawrev-3194	288	10	1995	1995	NUM
inlawrev-3194	288	11	)	)	PUNCT
inlawrev-3194	288	12	.	.	PUNCT
inlawrev-3194	289	1	53	53	NUM
inlawrev-3194	289	2	.	.	PUNCT
inlawrev-3194	289	3	successor	successor	NOUN
inlawrev-3194	289	4	liability	liability	NOUN
inlawrev-3194	289	5	exists	exist	VERB
inlawrev-3194	289	6	when	when	SCONJ
inlawrev-3194	289	7	an	an	DET
inlawrev-3194	289	8	asset	asset	NOUN
inlawrev-3194	289	9	remains	remain	VERB
inlawrev-3194	289	10	subject	subject	ADJ
inlawrev-3194	289	11	to	to	ADP
inlawrev-3194	289	12	a	a	DET
inlawrev-3194	289	13	regulatory	regulatory	ADJ
inlawrev-3194	289	14	burden	burden	NOUN
inlawrev-3194	289	15	,	,	PUNCT
inlawrev-3194	289	16	e.g.	e.g.	ADV
inlawrev-3194	289	17	,	,	PUNCT
inlawrev-3194	289	18	application	application	NOUN
inlawrev-3194	289	19	of	of	ADP
inlawrev-3194	289	20	labor	labor	NOUN
inlawrev-3194	289	21	laws	law	NOUN
inlawrev-3194	289	22	notwithstanding	notwithstanding	ADP
inlawrev-3194	289	23	its	its	PRON
inlawrev-3194	289	24	transfer	transfer	NOUN
inlawrev-3194	289	25	to	to	ADP
inlawrev-3194	289	26	a	a	DET
inlawrev-3194	289	27	new	new	ADJ
inlawrev-3194	289	28	entity	entity	NOUN
inlawrev-3194	289	29	.	.	PUNCT
inlawrev-3194	290	1	1996	1996	NUM
inlawrev-3194	290	2	]	]	PUNCT
inlawrev-3194	290	3	bankruptcy	bankruptcy	NOUN
inlawrev-3194	290	4	793	793	NUM
inlawrev-3194	290	5	old	old	ADJ
inlawrev-3194	290	6	tasemkin	tasemkin	NOUN
inlawrev-3194	290	7	filed	file	VERB
inlawrev-3194	290	8	under	under	ADP
inlawrev-3194	290	9	chapter	chapter	NOUN
inlawrev-3194	290	10	11	11	NUM
inlawrev-3194	290	11	in	in	ADP
inlawrev-3194	290	12	may	may	PROPN
inlawrev-3194	290	13	1991	1991	NUM
inlawrev-3194	290	14	.	.	PUNCT
inlawrev-3194	291	1	this	this	DET
inlawrev-3194	291	2	filing	filing	NOUN
inlawrev-3194	291	3	triggered	trigger	VERB
inlawrev-3194	291	4	erisa	erisa	NOUN
inlawrev-3194	291	5	withdrawal	withdrawal	NOUN
inlawrev-3194	291	6	liability	liability	NOUN
inlawrev-3194	291	7	.	.	PUNCT
inlawrev-3194	292	1	new	new	ADJ
inlawrev-3194	292	2	tasemkin	tasemkin	NOUN
inlawrev-3194	292	3	was	be	AUX
inlawrev-3194	292	4	incorporated	incorporate	VERB
inlawrev-3194	292	5	for	for	ADP
inlawrev-3194	292	6	the	the	DET
inlawrev-3194	292	7	purpose	purpose	NOUN
inlawrev-3194	292	8	of	of	ADP
inlawrev-3194	292	9	acquiring	acquire	VERB
inlawrev-3194	292	10	the	the	DET
inlawrev-3194	292	11	assets	asset	NOUN
inlawrev-3194	292	12	of	of	ADP
inlawrev-3194	292	13	old	old	ADJ
inlawrev-3194	292	14	tasemkin	tasemkin	NOUN
inlawrev-3194	292	15	.	.	PUNCT
inlawrev-3194	293	1	it	it	PRON
inlawrev-3194	293	2	did	do	AUX
inlawrev-3194	293	3	not	not	PART
inlawrev-3194	293	4	,	,	PUNCT
inlawrev-3194	293	5	however	however	ADV
inlawrev-3194	293	6	,	,	PUNCT
inlawrev-3194	293	7	purchase	purchase	VERB
inlawrev-3194	293	8	the	the	DET
inlawrev-3194	293	9	assets	asset	NOUN
inlawrev-3194	293	10	from	from	ADP
inlawrev-3194	293	11	the	the	DET
inlawrev-3194	293	12	estate	estate	NOUN
inlawrev-3194	293	13	.	.	PUNCT
inlawrev-3194	294	1	instead	instead	ADV
inlawrev-3194	294	2	,	,	PUNCT
inlawrev-3194	294	3	it	it	PRON
inlawrev-3194	294	4	acquired	acquire	VERB
inlawrev-3194	294	5	the	the	DET
inlawrev-3194	294	6	blanket	blanket	NOUN
inlawrev-3194	294	7	security	security	NOUN
inlawrev-3194	294	8	interest	interest	NOUN
inlawrev-3194	294	9	of	of	ADP
inlawrev-3194	294	10	northern	northern	PROPN
inlawrev-3194	294	11	trust	trust	PROPN
inlawrev-3194	294	12	,	,	PUNCT
inlawrev-3194	294	13	obtained	obtain	VERB
inlawrev-3194	294	14	relief	relief	NOUN
inlawrev-3194	294	15	from	from	ADP
inlawrev-3194	294	16	stay	stay	NOUN
inlawrev-3194	294	17	,	,	PUNCT
inlawrev-3194	294	18	and	and	CCONJ
inlawrev-3194	294	19	obtained	obtain	VERB
inlawrev-3194	294	20	title	title	NOUN
inlawrev-3194	294	21	through	through	ADP
inlawrev-3194	294	22	the	the	DET
inlawrev-3194	294	23	foreclosure	foreclosure	NOUN
inlawrev-3194	294	24	of	of	ADP
inlawrev-3194	294	25	its	its	PRON
inlawrev-3194	294	26	security	security	NOUN
inlawrev-3194	294	27	interest	interest	NOUN
inlawrev-3194	294	28	.	.	PUNCT
inlawrev-3194	295	1	the	the	DET
inlawrev-3194	295	2	plaintiff	plaintiff	NOUN
inlawrev-3194	295	3	then	then	ADV
inlawrev-3194	295	4	sought	seek	VERB
inlawrev-3194	295	5	to	to	PART
inlawrev-3194	295	6	enforce	enforce	VERB
inlawrev-3194	295	7	the	the	DET
inlawrev-3194	295	8	erisa	erisa	NOUN
inlawrev-3194	295	9	liability	liability	NOUN
inlawrev-3194	295	10	by	by	ADP
inlawrev-3194	295	11	applying	apply	VERB
inlawrev-3194	295	12	the	the	DET
inlawrev-3194	295	13	successorship	successorship	NOUN
inlawrev-3194	295	14	doctrine	doctrine	NOUN
inlawrev-3194	295	15	.	.	PUNCT
inlawrev-3194	296	1	new	new	ADJ
inlawrev-3194	296	2	tasemkin	tasemkin	PROPN
inlawrev-3194	296	3	argued	argue	VERB
inlawrev-3194	296	4	that	that	SCONJ
inlawrev-3194	296	5	this	this	PRON
inlawrev-3194	296	6	conflicted	conflict	VERB
inlawrev-3194	296	7	with	with	ADP
inlawrev-3194	296	8	bankruptcy	bankruptcy	NOUN
inlawrev-3194	296	9	policy	policy	NOUN
inlawrev-3194	296	10	.	.	PUNCT
inlawrev-3194	297	1	the	the	DET
inlawrev-3194	297	2	court	court	NOUN
inlawrev-3194	297	3	disagreed	disagree	VERB
inlawrev-3194	297	4	.	.	PUNCT
inlawrev-3194	298	1	54	54	NUM
inlawrev-3194	298	2	this	this	DET
inlawrev-3194	298	3	result	result	NOUN
inlawrev-3194	298	4	is	be	AUX
inlawrev-3194	298	5	correct	correct	ADJ
inlawrev-3194	298	6	.	.	PUNCT
inlawrev-3194	299	1	because	because	SCONJ
inlawrev-3194	299	2	new	new	ADJ
inlawrev-3194	299	3	tasemkin	tasemkin	NOUN
inlawrev-3194	299	4	acquired	acquire	VERB
inlawrev-3194	299	5	the	the	DET
inlawrev-3194	299	6	assets	asset	NOUN
inlawrev-3194	299	7	as	as	ADP
inlawrev-3194	299	8	a	a	DET
inlawrev-3194	299	9	successor	successor	NOUN
inlawrev-3194	299	10	to	to	ADP
inlawrev-3194	299	11	the	the	DET
inlawrev-3194	299	12	secured	secure	VERB
inlawrev-3194	299	13	creditor	creditor	NOUN
inlawrev-3194	299	14	,	,	PUNCT
inlawrev-3194	299	15	the	the	DET
inlawrev-3194	299	16	rehabilitative	rehabilitative	ADJ
inlawrev-3194	299	17	features	feature	NOUN
inlawrev-3194	299	18	of	of	ADP
inlawrev-3194	299	19	a	a	DET
inlawrev-3194	299	20	bankruptcy	bankruptcy	NOUN
inlawrev-3194	299	21	proceeding	proceeding	NOUN
inlawrev-3194	299	22	were	be	AUX
inlawrev-3194	299	23	not	not	PART
inlawrev-3194	299	24	involved	involve	VERB
inlawrev-3194	299	25	.	.	PUNCT
inlawrev-3194	300	1	unfortunately	unfortunately	ADV
inlawrev-3194	300	2	,	,	PUNCT
inlawrev-3194	300	3	the	the	DET
inlawrev-3194	300	4	court	court	NOUN
inlawrev-3194	300	5	did	do	AUX
inlawrev-3194	300	6	not	not	PART
inlawrev-3194	300	7	choose	choose	VERB
inlawrev-3194	300	8	this	this	DET
inlawrev-3194	300	9	simple	simple	ADJ
inlawrev-3194	300	10	rationale	rationale	NOUN
inlawrev-3194	300	11	.	.	PUNCT
inlawrev-3194	301	1	instead	instead	ADV
inlawrev-3194	301	2	,	,	PUNCT
inlawrev-3194	301	3	it	it	PRON
inlawrev-3194	301	4	observed	observe	VERB
inlawrev-3194	301	5	,	,	PUNCT
inlawrev-3194	301	6	"	"	PUNCT
inlawrev-3194	301	7	this	this	DET
inlawrev-3194	301	8	case	case	NOUN
inlawrev-3194	301	9	does	do	AUX
inlawrev-3194	301	10	not	not	PART
inlawrev-3194	301	11	directly	directly	ADV
inlawrev-3194	301	12	implicate	implicate	VERB
inlawrev-3194	301	13	the	the	DET
inlawrev-3194	301	14	bankruptcy	bankruptcy	NOUN
inlawrev-3194	301	15	code	code	NOUN
inlawrev-3194	301	16	,	,	PUNCT
inlawrev-3194	301	17	since	since	SCONJ
inlawrev-3194	301	18	the	the	DET
inlawrev-3194	301	19	underlying	underlie	VERB
inlawrev-3194	301	20	bankruptcy	bankruptcy	NOUN
inlawrev-3194	301	21	proceeding	proceeding	NOUN
inlawrev-3194	301	22	is	be	AUX
inlawrev-3194	301	23	long	long	ADV
inlawrev-3194	301	24	over	over	ADV
inlawrev-3194	301	25	.	.	PUNCT
inlawrev-3194	301	26	"	"	PUNCT
inlawrev-3194	302	1	55	55	NUM
inlawrev-3194	302	2	the	the	DET
inlawrev-3194	302	3	court	court	NOUN
inlawrev-3194	302	4	also	also	ADV
inlawrev-3194	302	5	explained	explain	VERB
inlawrev-3194	302	6	,	,	PUNCT
inlawrev-3194	302	7	"	"	PUNCT
inlawrev-3194	302	8	once	once	ADV
inlawrev-3194	302	9	a	a	DET
inlawrev-3194	302	10	bankruptcy	bankruptcy	NOUN
inlawrev-3194	302	11	proceeding	proceeding	NOUN
inlawrev-3194	302	12	is	be	AUX
inlawrev-3194	302	13	completed	complete	VERB
inlawrev-3194	302	14	and	and	CCONJ
inlawrev-3194	302	15	its	its	PRON
inlawrev-3194	302	16	book	book	NOUN
inlawrev-3194	302	17	closed	close	VERB
inlawrev-3194	302	18	,	,	PUNCT
inlawrev-3194	302	19	the	the	DET
inlawrev-3194	302	20	bankruptcy	bankruptcy	NOUN
inlawrev-3194	302	21	has	have	AUX
inlawrev-3194	302	22	ceased	cease	VERB
inlawrev-3194	302	23	to	to	PART
inlawrev-3194	302	24	exist	exist	VERB
inlawrev-3194	302	25	and	and	CCONJ
inlawrev-3194	302	26	the	the	DET
inlawrev-3194	302	27	priorities	priority	NOUN
inlawrev-3194	302	28	by	by	ADP
inlawrev-3194	302	29	which	which	PRON
inlawrev-3194	302	30	its	its	PRON
inlawrev-3194	302	31	creditors	creditor	NOUN
inlawrev-3194	302	32	have	have	AUX
inlawrev-3194	302	33	been	be	AUX
inlawrev-3194	302	34	ordered	order	VERB
inlawrev-3194	302	35	lose	lose	VERB
inlawrev-3194	302	36	their	their	PRON
inlawrev-3194	302	37	force	force	NOUN
inlawrev-3194	302	38	.	.	PUNCT
inlawrev-3194	302	39	"	"	PUNCT
inlawrev-3194	303	1	56	56	NUM
inlawrev-3194	303	2	many	many	ADJ
inlawrev-3194	303	3	discharged	discharge	VERB
inlawrev-3194	303	4	individual	individual	ADJ
inlawrev-3194	303	5	debtors	debtor	NOUN
inlawrev-3194	303	6	and	and	CCONJ
inlawrev-3194	303	7	reorganizing	reorganize	VERB
inlawrev-3194	303	8	businesses	business	NOUN
inlawrev-3194	303	9	will	will	AUX
inlawrev-3194	303	10	be	be	AUX
inlawrev-3194	303	11	surprised	surprised	ADJ
inlawrev-3194	303	12	to	to	PART
inlawrev-3194	303	13	learn	learn	VERB
inlawrev-3194	303	14	that	that	SCONJ
inlawrev-3194	303	15	the	the	DET
inlawrev-3194	303	16	effects	effect	NOUN
inlawrev-3194	303	17	of	of	ADP
inlawrev-3194	303	18	bankruptcy	bankruptcy	NOUN
inlawrev-3194	303	19	evaporate	evaporate	VERB
inlawrev-3194	303	20	as	as	ADV
inlawrev-3194	303	21	soon	soon	ADV
inlawrev-3194	303	22	as	as	SCONJ
inlawrev-3194	303	23	the	the	DET
inlawrev-3194	303	24	case	case	NOUN
inlawrev-3194	303	25	is	be	AUX
inlawrev-3194	303	26	closed	close	VERB
inlawrev-3194	303	27	.	.	PUNCT
inlawrev-3194	304	1	of	of	ADP
inlawrev-3194	304	2	course	course	NOUN
inlawrev-3194	304	3	,	,	PUNCT
inlawrev-3194	304	4	there	there	PRON
inlawrev-3194	304	5	is	be	VERB
inlawrev-3194	304	6	absolutely	absolutely	ADV
inlawrev-3194	304	7	no	no	DET
inlawrev-3194	304	8	support	support	NOUN
inlawrev-3194	304	9	for	for	ADP
inlawrev-3194	304	10	such	such	ADJ
inlawrev-3194	304	11	statements.57	statements.57	ADJ
inlawrev-3194	304	12	54	54	NUM
inlawrev-3194	304	13	.	.	PUNCT
inlawrev-3194	305	1	tasemkin	tasemkin	PROPN
inlawrev-3194	305	2	,	,	PUNCT
inlawrev-3194	305	3	59	59	NUM
inlawrev-3194	305	4	f.3d	f.3d	NUM
inlawrev-3194	305	5	at	at	ADP
inlawrev-3194	305	6	50	50	NUM
inlawrev-3194	305	7	.	.	PUNCT
inlawrev-3194	305	8	55	55	NUM
inlawrev-3194	305	9	.	.	PUNCT
inlawrev-3194	306	1	i	i	PRON
inlawrev-3194	306	2	d.	d.	VERB
inlawrev-3194	306	3	at	at	ADP
inlawrev-3194	306	4	n.2	n.2	PROPN
inlawrev-3194	306	5	.	.	PROPN
inlawrev-3194	307	1	56	56	NUM
inlawrev-3194	307	2	.	.	PUNCT
inlawrev-3194	308	1	i	i	PRON
inlawrev-3194	308	2	d.	d.	PROPN
inlawrev-3194	308	3	at	at	ADP
inlawrev-3194	308	4	51	51	NUM
inlawrev-3194	308	5	.	.	PUNCT
inlawrev-3194	308	6	57	57	NUM
inlawrev-3194	308	7	.	.	PUNCT
inlawrev-3194	309	1	for	for	ADP
inlawrev-3194	309	2	a	a	DET
inlawrev-3194	309	3	recent	recent	ADJ
inlawrev-3194	309	4	discussion	discussion	NOUN
inlawrev-3194	309	5	of	of	ADP
inlawrev-3194	309	6	whether	whether	SCONJ
inlawrev-3194	309	7	successor	successor	NOUN
inlawrev-3194	309	8	liability	liability	NOUN
inlawrev-3194	309	9	can	can	AUX
inlawrev-3194	309	10	exist	exist	VERB
inlawrev-3194	309	11	after	after	ADP
inlawrev-3194	309	12	bankruptcy	bankruptcy	NOUN
inlawrev-3194	309	13	,	,	PUNCT
inlawrev-3194	309	14	see	see	VERB
inlawrev-3194	309	15	j.	j.	PROPN
inlawrev-3194	309	16	maxwell	maxwell	PROPN
inlawrev-3194	309	17	taylor	taylor	PROPN
inlawrev-3194	309	18	,	,	PUNCT
inlawrev-3194	309	19	the	the	DET
inlawrev-3194	309	20	clash	clash	NOUN
inlawrev-3194	309	21	ofsuccessor	ofsuccessor	NOUN
inlawrev-3194	309	22	liability	liability	NOUN
inlawrev-3194	309	23	principles	principle	NOUN
inlawrev-3194	309	24	,	,	PUNCT
inlawrev-3194	309	25	reorganization	reorganization	NOUN
inlawrev-3194	309	26	law	law	NOUN
inlawrev-3194	309	27	,	,	PUNCT
inlawrev-3194	309	28	and	and	CCONJ
inlawrev-3194	309	29	the	the	DET
inlawrev-3194	309	30	just	just	ADJ
inlawrev-3194	309	31	demand	demand	NOUN
inlawrev-3194	309	32	that	that	PRON
inlawrev-3194	309	33	relief	relief	NOUN
inlawrev-3194	309	34	be	be	AUX
inlawrev-3194	309	35	afforded	afford	VERB
inlawrev-3194	309	36	unknown	unknown	ADJ
inlawrev-3194	309	37	and	and	CCONJ
inlawrev-3194	309	38	unknowable	unknowable	ADJ
inlawrev-3194	309	39	claimants	claimant	NOUN
inlawrev-3194	309	40	,	,	PUNCT
inlawrev-3194	309	41	12	12	NUM
inlawrev-3194	309	42	bankr	bankr	NOUN
inlawrev-3194	309	43	.	.	PUNCT
inlawrev-3194	310	1	dev	dev	PROPN
inlawrev-3194	310	2	.	.	PUNCT
inlawrev-3194	311	1	j.	j.	PROPN
inlawrev-3194	311	2	1	1	NUM
inlawrev-3194	311	3	(	(	PUNCT
inlawrev-3194	311	4	1995	1995	NUM
inlawrev-3194	311	5	)	)	PUNCT
inlawrev-3194	311	6	.	.	PUNCT