id	sid	tid	token	lemma	pos
inlawrev-3205	1	1	indiana	indiana	PROPN
inlawrev-3205	1	2	law	law	PROPN
inlawrev-3205	1	3	review	review	VERB
inlawrev-3205	1	4	1995	1995	NUM
inlawrev-3205	1	5	developments	development	NOUN
inlawrev-3205	1	6	in	in	ADP
inlawrev-3205	1	7	indiana	indiana	PROPN
inlawrev-3205	1	8	taxation	taxation	PROPN
inlawrev-3205	1	9	lawrence	lawrence	PROPN
inlawrev-3205	1	10	a.	a.	PROPN
inlawrev-3205	1	11	jegen	jegen	PROPN
inlawrev-3205	1	12	,	,	PUNCT
inlawrev-3205	1	13	hi	hi	PROPN
inlawrev-3205	1	14	*	*	PROPN
inlawrev-3205	1	15	james	james	PROPN
inlawrev-3205	1	16	s.	s.	PROPN
inlawrev-3205	1	17	tripp	tripp	PROPN
inlawrev-3205	1	18	*	*	PROPN
inlawrev-3205	1	19	*	*	PUNCT
inlawrev-3205	1	20	introduction	introduction	NOUN
inlawrev-3205	1	21	both	both	CCONJ
inlawrev-3205	1	22	the	the	DET
inlawrev-3205	1	23	109th	109th	ADJ
inlawrev-3205	1	24	indiana	indiana	PROPN
inlawrev-3205	1	25	general	general	PROPN
inlawrev-3205	1	26	assembly	assembly	PROPN
inlawrev-3205	1	27	and	and	CCONJ
inlawrev-3205	1	28	the	the	DET
inlawrev-3205	1	29	indiana	indiana	PROPN
inlawrev-3205	1	30	tax	tax	PROPN
inlawrev-3205	1	31	court	court	NOUN
inlawrev-3205	1	32	contributed	contribute	VERB
inlawrev-3205	1	33	to	to	ADP
inlawrev-3205	1	34	the	the	DET
inlawrev-3205	1	35	1	1	NUM
inlawrev-3205	1	36	995	995	NUM
inlawrev-3205	1	37	changes	change	NOUN
inlawrev-3205	1	38	and	and	CCONJ
inlawrev-3205	1	39	clarifications	clarification	NOUN
inlawrev-3205	1	40	to	to	ADP
inlawrev-3205	1	41	all	all	PRON
inlawrev-3205	1	42	of	of	ADP
inlawrev-3205	1	43	the	the	DET
inlawrev-3205	1	44	major	major	ADJ
inlawrev-3205	1	45	,	,	PUNCT
inlawrev-3205	1	46	and	and	CCONJ
inlawrev-3205	1	47	to	to	ADP
inlawrev-3205	1	48	many	many	ADJ
inlawrev-3205	1	49	of	of	ADP
inlawrev-3205	1	50	the	the	DET
inlawrev-3205	1	51	minor	minor	ADJ
inlawrev-3205	1	52	,	,	PUNCT
inlawrev-3205	1	53	indiana	indiana	PROPN
inlawrev-3205	1	54	tax	tax	NOUN
inlawrev-3205	1	55	laws	law	NOUN
inlawrev-3205	1	56	.	.	PUNCT
inlawrev-3205	2	1	this	this	DET
inlawrev-3205	2	2	article	article	NOUN
inlawrev-3205	2	3	highlights	highlight	VERB
inlawrev-3205	2	4	some	some	PRON
inlawrev-3205	2	5	of	of	ADP
inlawrev-3205	2	6	the	the	DET
inlawrev-3205	2	7	more	more	ADV
inlawrev-3205	2	8	interesting	interesting	ADJ
inlawrev-3205	2	9	1995	1995	NUM
inlawrev-3205	2	10	developments	development	NOUN
inlawrev-3205	2	11	.	.	PUNCT
inlawrev-3205	3	1	the	the	DET
inlawrev-3205	3	2	following	follow	VERB
inlawrev-3205	3	3	abbreviations	abbreviation	NOUN
inlawrev-3205	3	4	are	be	AUX
inlawrev-3205	3	5	frequently	frequently	ADV
inlawrev-3205	3	6	used	use	VERB
inlawrev-3205	3	7	in	in	ADP
inlawrev-3205	3	8	this	this	DET
inlawrev-3205	3	9	article	article	NOUN
inlawrev-3205	3	10	:	:	PUNCT
inlawrev-3205	3	11	indiana	indiana	PROPN
inlawrev-3205	3	12	department	department	PROPN
inlawrev-3205	3	13	of	of	ADP
inlawrev-3205	3	14	state	state	PROPN
inlawrev-3205	3	15	revenue	revenue	NOUN
inlawrev-3205	3	16	(	(	PUNCT
inlawrev-3205	3	17	idsr	idsr	NOUN
inlawrev-3205	3	18	)	)	PUNCT
inlawrev-3205	3	19	and	and	CCONJ
inlawrev-3205	3	20	indiana	indiana	PROPN
inlawrev-3205	3	21	state	state	PROPN
inlawrev-3205	3	22	board	board	PROPN
inlawrev-3205	3	23	of	of	ADP
inlawrev-3205	3	24	tax	tax	NOUN
inlawrev-3205	3	25	commissioners	commissioner	NOUN
inlawrev-3205	3	26	(	(	PUNCT
inlawrev-3205	3	27	isbtc	isbtc	PROPN
inlawrev-3205	3	28	)	)	PUNCT
inlawrev-3205	3	29	.	.	PUNCT
inlawrev-3205	4	1	i.	i.	PROPN
inlawrev-3205	4	2	general	general	PROPN
inlawrev-3205	4	3	assembly	assembly	PROPN
inlawrev-3205	4	4	legislation	legislation	NOUN
inlawrev-3205	4	5	while	while	SCONJ
inlawrev-3205	4	6	there	there	PRON
inlawrev-3205	4	7	were	be	VERB
inlawrev-3205	4	8	hundreds	hundred	NOUN
inlawrev-3205	4	9	of	of	ADP
inlawrev-3205	4	10	1995	1995	NUM
inlawrev-3205	4	11	legislative	legislative	ADJ
inlawrev-3205	4	12	changes	change	NOUN
inlawrev-3205	4	13	that	that	PRON
inlawrev-3205	4	14	impacted	impact	VERB
inlawrev-3205	4	15	indiana	indiana	NOUN
inlawrev-3205	4	16	taxes	taxis	NOUN
inlawrev-3205	4	17	,	,	PUNCT
inlawrev-3205	4	18	virtually	virtually	ADV
inlawrev-3205	4	19	none	none	NOUN
inlawrev-3205	4	20	of	of	ADP
inlawrev-3205	4	21	the	the	DET
inlawrev-3205	4	22	changes	change	NOUN
inlawrev-3205	4	23	had	have	VERB
inlawrev-3205	4	24	any	any	DET
inlawrev-3205	4	25	direct	direct	ADJ
inlawrev-3205	4	26	effect	effect	NOUN
inlawrev-3205	4	27	on	on	ADP
inlawrev-3205	4	28	a	a	DET
inlawrev-3205	4	29	broad	broad	ADJ
inlawrev-3205	4	30	segment	segment	NOUN
inlawrev-3205	4	31	of	of	ADP
inlawrev-3205	4	32	indiana	indiana	PROPN
inlawrev-3205	4	33	residents	resident	NOUN
inlawrev-3205	4	34	.	.	PUNCT
inlawrev-3205	5	1	most	most	ADJ
inlawrev-3205	5	2	of	of	ADP
inlawrev-3205	5	3	the	the	DET
inlawrev-3205	5	4	changes	change	NOUN
inlawrev-3205	5	5	were	be	AUX
inlawrev-3205	5	6	attempts	attempt	NOUN
inlawrev-3205	5	7	to	to	ADP
inlawrev-3205	5	8	fine	fine	ADJ
inlawrev-3205	5	9	-	-	PUNCT
inlawrev-3205	5	10	tune	tune	NOUN
inlawrev-3205	5	11	existing	exist	VERB
inlawrev-3205	5	12	laws	law	NOUN
inlawrev-3205	5	13	,	,	PUNCT
inlawrev-3205	5	14	and	and	CCONJ
inlawrev-3205	5	15	no	no	DET
inlawrev-3205	5	16	significant	significant	ADJ
inlawrev-3205	5	17	policy	policy	NOUN
inlawrev-3205	5	18	changes	change	NOUN
inlawrev-3205	5	19	surfaced	surface	VERB
inlawrev-3205	5	20	,	,	PUNCT
inlawrev-3205	5	21	with	with	ADP
inlawrev-3205	5	22	two	two	NUM
inlawrev-3205	5	23	major	major	ADJ
inlawrev-3205	5	24	exceptions	exception	NOUN
inlawrev-3205	5	25	.	.	PUNCT
inlawrev-3205	6	1	first	first	ADV
inlawrev-3205	6	2	,	,	PUNCT
inlawrev-3205	6	3	the	the	DET
inlawrev-3205	6	4	general	general	ADJ
inlawrev-3205	6	5	assembly	assembly	NOUN
inlawrev-3205	6	6	,	,	PUNCT
inlawrev-3205	6	7	as	as	SCONJ
inlawrev-3205	6	8	it	it	PRON
inlawrev-3205	6	9	does	do	AUX
inlawrev-3205	6	10	each	each	DET
inlawrev-3205	6	11	year	year	NOUN
inlawrev-3205	6	12	,	,	PUNCT
inlawrev-3205	6	13	amended	amend	VERB
inlawrev-3205	6	14	the	the	DET
inlawrev-3205	6	15	indiana	indiana	PROPN
inlawrev-3205	6	16	adjusted	adjust	VERB
inlawrev-3205	6	17	gross	gross	ADJ
inlawrev-3205	6	18	income	income	NOUN
inlawrev-3205	6	19	tax	tax	NOUN
inlawrev-3205	6	20	(	(	PUNCT
inlawrev-3205	6	21	iagit	iagit	ADJ
inlawrev-3205	6	22	)	)	PUNCT
inlawrev-3205	6	23	law	law	NOUN
inlawrev-3205	6	24	to	to	PART
inlawrev-3205	6	25	adopt	adopt	VERB
inlawrev-3205	6	26	the	the	DET
inlawrev-3205	6	27	definition	definition	NOUN
inlawrev-3205	6	28	of	of	ADP
inlawrev-3205	6	29	the	the	DET
inlawrev-3205	6	30	term	term	NOUN
inlawrev-3205	6	31	"	"	PUNCT
inlawrev-3205	6	32	adjusted	adjust	VERB
inlawrev-3205	6	33	gross	gross	ADJ
inlawrev-3205	6	34	income	income	NOUN
inlawrev-3205	6	35	,	,	PUNCT
inlawrev-3205	6	36	"	"	PUNCT
inlawrev-3205	6	37	as	as	SCONJ
inlawrev-3205	6	38	that	that	DET
inlawrev-3205	6	39	term	term	NOUN
inlawrev-3205	6	40	is	be	AUX
inlawrev-3205	6	41	used	use	VERB
inlawrev-3205	6	42	in	in	ADP
inlawrev-3205	6	43	the	the	DET
inlawrev-3205	6	44	federal	federal	ADJ
inlawrev-3205	6	45	income	income	NOUN
inlawrev-3205	6	46	tax	tax	NOUN
inlawrev-3205	6	47	law	law	NOUN
inlawrev-3205	6	48	.	.	PUNCT
inlawrev-3205	7	1	1	1	NUM
inlawrev-3205	7	2	the	the	DET
inlawrev-3205	7	3	iagit	iagit	NOUN
inlawrev-3205	7	4	is	be	AUX
inlawrev-3205	7	5	computed	compute	VERB
inlawrev-3205	7	6	by	by	ADP
inlawrev-3205	7	7	starting	start	VERB
inlawrev-3205	7	8	with	with	ADP
inlawrev-3205	7	9	the	the	DET
inlawrev-3205	7	10	amount	amount	NOUN
inlawrev-3205	7	11	of	of	ADP
inlawrev-3205	7	12	a	a	DET
inlawrev-3205	7	13	taxpayer	taxpayer	NOUN
inlawrev-3205	7	14	's	's	PART
inlawrev-3205	7	15	federal	federal	ADJ
inlawrev-3205	7	16	adjusted	adjust	VERB
inlawrev-3205	7	17	gross	gross	ADJ
inlawrev-3205	7	18	income	income	NOUN
inlawrev-3205	7	19	and	and	CCONJ
inlawrev-3205	7	20	then	then	ADV
inlawrev-3205	7	21	making	make	VERB
inlawrev-3205	7	22	adjustments	adjustment	NOUN
inlawrev-3205	7	23	to	to	ADP
inlawrev-3205	7	24	that	that	DET
inlawrev-3205	7	25	amount	amount	NOUN
inlawrev-3205	7	26	in	in	ADP
inlawrev-3205	7	27	order	order	NOUN
inlawrev-3205	7	28	to	to	PART
inlawrev-3205	7	29	arrive	arrive	VERB
inlawrev-3205	7	30	at	at	ADP
inlawrev-3205	7	31	the	the	DET
inlawrev-3205	7	32	indiana	indiana	PROPN
inlawrev-3205	7	33	adjusted	adjust	VERB
inlawrev-3205	7	34	gross	gross	ADJ
inlawrev-3205	7	35	income	income	NOUN
inlawrev-3205	7	36	.	.	PUNCT
inlawrev-3205	8	1	because	because	SCONJ
inlawrev-3205	8	2	the	the	DET
inlawrev-3205	8	3	definition	definition	NOUN
inlawrev-3205	8	4	of	of	ADP
inlawrev-3205	8	5	the	the	DET
inlawrev-3205	8	6	term	term	NOUN
inlawrev-3205	8	7	"	"	PUNCT
inlawrev-3205	8	8	adjusted	adjust	VERB
inlawrev-3205	8	9	gross	gross	ADJ
inlawrev-3205	8	10	income	income	NOUN
inlawrev-3205	8	11	"	"	PUNCT
inlawrev-3205	8	12	for	for	ADP
inlawrev-3205	8	13	federal	federal	ADJ
inlawrev-3205	8	14	tax	tax	NOUN
inlawrev-3205	8	15	purposes	purpose	NOUN
inlawrev-3205	8	16	did	do	AUX
inlawrev-3205	8	17	not	not	PART
inlawrev-3205	8	18	change	change	VERB
inlawrev-3205	8	19	from	from	ADP
inlawrev-3205	8	20	1994	1994	NUM
inlawrev-3205	8	21	to	to	ADP
inlawrev-3205	8	22	1995	1995	NUM
inlawrev-3205	8	23	,	,	PUNCT
inlawrev-3205	8	24	the	the	DET
inlawrev-3205	8	25	starting	starting	NOUN
inlawrev-3205	8	26	point	point	NOUN
inlawrev-3205	8	27	of	of	ADP
inlawrev-3205	8	28	indiana	indiana	PROPN
inlawrev-3205	8	29	's	's	PART
inlawrev-3205	8	30	1995	1995	NUM
inlawrev-3205	8	31	definition	definition	NOUN
inlawrev-3205	8	32	of	of	ADP
inlawrev-3205	8	33	the	the	DET
inlawrev-3205	8	34	term	term	NOUN
inlawrev-3205	8	35	"	"	PUNCT
inlawrev-3205	8	36	adjusted	adjust	VERB
inlawrev-3205	8	37	gross	gross	ADJ
inlawrev-3205	8	38	income	income	NOUN
inlawrev-3205	8	39	"	"	PUNCT
inlawrev-3205	8	40	remained	remain	VERB
inlawrev-3205	8	41	the	the	DET
inlawrev-3205	8	42	same	same	ADJ
inlawrev-3205	8	43	as	as	ADP
inlawrev-3205	8	44	the	the	DET
inlawrev-3205	8	45	1994	1994	NUM
inlawrev-3205	8	46	definition	definition	NOUN
inlawrev-3205	8	47	.	.	PUNCT
inlawrev-3205	9	1	thus	thus	ADV
inlawrev-3205	9	2	,	,	PUNCT
inlawrev-3205	9	3	there	there	PRON
inlawrev-3205	9	4	were	be	VERB
inlawrev-3205	9	5	no	no	DET
inlawrev-3205	9	6	1995	1995	NUM
inlawrev-3205	9	7	surprises	surprise	NOUN
inlawrev-3205	9	8	for	for	ADP
inlawrev-3205	9	9	indiana	indiana	PROPN
inlawrev-3205	9	10	taxpayers	taxpayer	NOUN
inlawrev-3205	9	11	with	with	ADP
inlawrev-3205	9	12	respect	respect	NOUN
inlawrev-3205	9	13	to	to	ADP
inlawrev-3205	9	14	the	the	DET
inlawrev-3205	9	15	passing	passing	NOUN
inlawrev-3205	9	16	of	of	ADP
inlawrev-3205	9	17	this	this	DET
inlawrev-3205	9	18	federal	federal	ADJ
inlawrev-3205	9	19	definition	definition	NOUN
inlawrev-3205	9	20	.	.	PUNCT
inlawrev-3205	10	1	the	the	DET
inlawrev-3205	10	2	second	second	ADJ
inlawrev-3205	10	3	significant	significant	ADJ
inlawrev-3205	10	4	change	change	NOUN
inlawrev-3205	10	5	was	be	AUX
inlawrev-3205	10	6	that	that	SCONJ
inlawrev-3205	10	7	the	the	DET
inlawrev-3205	10	8	general	general	ADJ
inlawrev-3205	10	9	assembly	assembly	NOUN
inlawrev-3205	10	10	changed	change	VERB
inlawrev-3205	10	11	the	the	DET
inlawrev-3205	10	12	indiana	indiana	PROPN
inlawrev-3205	10	13	tax	tax	NOUN
inlawrev-3205	10	14	law	law	NOUN
inlawrev-3205	10	15	to	to	PART
inlawrev-3205	10	16	provide	provide	VERB
inlawrev-3205	10	17	a	a	DET
inlawrev-3205	10	18	new	new	ADJ
inlawrev-3205	10	19	schedule	schedule	NOUN
inlawrev-3205	10	20	of	of	ADP
inlawrev-3205	10	21	excise	excise	NOUN
inlawrev-3205	10	22	tax	tax	NOUN
inlawrev-3205	10	23	rates	rate	NOUN
inlawrev-3205	10	24	for	for	ADP
inlawrev-3205	10	25	the	the	DET
inlawrev-3205	10	26	indiana	indiana	PROPN
inlawrev-3205	10	27	motor	motor	PROPN
inlawrev-3205	10	28	vehicle	vehicle	NOUN
inlawrev-3205	10	29	excise	excise	NOUN
inlawrev-3205	10	30	tax	tax	NOUN
inlawrev-3205	10	31	(	(	PUNCT
inlawrev-3205	10	32	imvet	imvet	NOUN
inlawrev-3205	10	33	)	)	PUNCT
inlawrev-3205	10	34	.	.	PUNCT
inlawrev-3205	11	1	the	the	DET
inlawrev-3205	11	2	new	new	ADJ
inlawrev-3205	11	3	schedule	schedule	NOUN
inlawrev-3205	11	4	reduced	reduce	VERB
inlawrev-3205	11	5	the	the	DET
inlawrev-3205	11	6	1995	1995	NUM
inlawrev-3205	11	7	imvet	imvet	NOUN
inlawrev-3205	11	8	rates	rate	NOUN
inlawrev-3205	11	9	gradually	gradually	ADV
inlawrev-3205	11	10	over	over	ADP
inlawrev-3205	11	11	a	a	DET
inlawrev-3205	11	12	period	period	NOUN
inlawrev-3205	11	13	of	of	ADP
inlawrev-3205	11	14	six	six	NUM
inlawrev-3205	11	15	years	year	NOUN
inlawrev-3205	11	16	.	.	PUNCT
inlawrev-3205	12	1	2	2	NUM
inlawrev-3205	12	2	all	all	DET
inlawrev-3205	12	3	imvet	imvet	ADJ
inlawrev-3205	12	4	rates	rate	NOUN
inlawrev-3205	12	5	were	be	AUX
inlawrev-3205	12	6	to	to	PART
inlawrev-3205	12	7	eventually	eventually	ADV
inlawrev-3205	12	8	be	be	AUX
inlawrev-3205	12	9	reduced	reduce	VERB
inlawrev-3205	12	10	by	by	ADP
inlawrev-3205	12	11	fifty	fifty	NUM
inlawrev-3205	12	12	percent	percent	NOUN
inlawrev-3205	12	13	,	,	PUNCT
inlawrev-3205	12	14	except	except	SCONJ
inlawrev-3205	12	15	that	that	SCONJ
inlawrev-3205	12	16	no	no	DET
inlawrev-3205	12	17	rate	rate	NOUN
inlawrev-3205	12	18	was	be	AUX
inlawrev-3205	12	19	to	to	PART
inlawrev-3205	12	20	be	be	AUX
inlawrev-3205	12	21	reduced	reduce	VERB
inlawrev-3205	12	22	below	below	ADP
inlawrev-3205	12	23	$	$	SYM
inlawrev-3205	12	24	50	50	NUM
inlawrev-3205	12	25	.	.	PUNCT
inlawrev-3205	13	1	rates	rate	NOUN
inlawrev-3205	13	2	that	that	PRON
inlawrev-3205	13	3	were	be	AUX
inlawrev-3205	13	4	already	already	ADV
inlawrev-3205	13	5	$	$	SYM
inlawrev-3205	13	6	50	50	NUM
inlawrev-3205	13	7	or	or	CCONJ
inlawrev-3205	13	8	lower	low	ADJ
inlawrev-3205	13	9	were	be	AUX
inlawrev-3205	13	10	not	not	PART
inlawrev-3205	13	11	to	to	PART
inlawrev-3205	13	12	be	be	AUX
inlawrev-3205	13	13	reduced	reduce	VERB
inlawrev-3205	13	14	.	.	PUNCT
inlawrev-3205	14	1	each	each	DET
inlawrev-3205	14	2	year	year	NOUN
inlawrev-3205	14	3	,	,	PUNCT
inlawrev-3205	14	4	the	the	DET
inlawrev-3205	14	5	rates	rate	NOUN
inlawrev-3205	14	6	were	be	AUX
inlawrev-3205	14	7	to	to	PART
inlawrev-3205	14	8	be	be	AUX
inlawrev-3205	14	9	reduced	reduce	VERB
inlawrev-3205	14	10	by	by	ADP
inlawrev-3205	14	11	the	the	DET
inlawrev-3205	14	12	same	same	ADJ
inlawrev-3205	14	13	dollar	dollar	NOUN
inlawrev-3205	14	14	amount	amount	NOUN
inlawrev-3205	14	15	,	,	PUNCT
inlawrev-3205	14	16	across	across	ADP
inlawrev-3205	14	17	the	the	DET
inlawrev-3205	14	18	board	board	NOUN
inlawrev-3205	14	19	,	,	PUNCT
inlawrev-3205	14	20	within	within	ADP
inlawrev-3205	14	21	the	the	DET
inlawrev-3205	14	22	above	above	ADJ
inlawrev-3205	14	23	limitations	limitation	NOUN
inlawrev-3205	14	24	.	.	PUNCT
inlawrev-3205	15	1	during	during	ADP
inlawrev-3205	15	2	1996	1996	NUM
inlawrev-3205	15	3	,	,	PUNCT
inlawrev-3205	15	4	the	the	DET
inlawrev-3205	15	5	general	general	ADJ
inlawrev-3205	15	6	assembly	assembly	NOUN
inlawrev-3205	15	7	accelerated	accelerate	VERB
inlawrev-3205	15	8	the	the	DET
inlawrev-3205	15	9	rate	rate	NOUN
inlawrev-3205	15	10	reduction	reduction	NOUN
inlawrev-3205	15	11	schedule	schedule	NOUN
inlawrev-3205	15	12	so	so	SCONJ
inlawrev-3205	15	13	that	that	SCONJ
inlawrev-3205	15	14	all	all	PRON
inlawrev-3205	15	15	of	of	ADP
inlawrev-3205	15	16	the	the	DET
inlawrev-3205	15	17	proposed	propose	VERB
inlawrev-3205	15	18	reductions	reduction	NOUN
inlawrev-3205	15	19	took	take	VERB
inlawrev-3205	15	20	effect	effect	NOUN
inlawrev-3205	15	21	during	during	ADP
inlawrev-3205	15	22	1996	1996	NUM
inlawrev-3205	15	23	.	.	PUNCT
inlawrev-3205	16	1	3	3	NUM
inlawrev-3205	16	2	*	*	PUNCT
inlawrev-3205	16	3	thomas	thomas	PROPN
inlawrev-3205	16	4	f.	f.	PROPN
inlawrev-3205	16	5	sheehan	sheehan	PROPN
inlawrev-3205	16	6	professor	professor	PROPN
inlawrev-3205	16	7	of	of	ADP
inlawrev-3205	16	8	tax	tax	NOUN
inlawrev-3205	16	9	law	law	NOUN
inlawrev-3205	16	10	and	and	CCONJ
inlawrev-3205	16	11	policy	policy	NOUN
inlawrev-3205	16	12	,	,	PUNCT
inlawrev-3205	16	13	indiana	indiana	PROPN
inlawrev-3205	16	14	university	university	PROPN
inlawrev-3205	16	15	school	school	NOUN
inlawrev-3205	16	16	of	of	ADP
inlawrev-3205	16	17	law	law	NOUN
inlawrev-3205	16	18	—	—	PUNCT
inlawrev-3205	16	19	indianapolis	indianapolis	PROPN
inlawrev-3205	16	20	.	.	PUNCT
inlawrev-3205	17	1	b.a	b.a	PROPN
inlawrev-3205	17	2	.	.	PROPN
inlawrev-3205	17	3	,	,	PUNCT
inlawrev-3205	17	4	beloit	beloit	NOUN
inlawrev-3205	17	5	college	college	NOUN
inlawrev-3205	17	6	;	;	PUNCT
inlawrev-3205	17	7	m.b.a	m.b.a	NOUN
inlawrev-3205	17	8	.	.	PROPN
inlawrev-3205	17	9	,	,	PUNCT
inlawrev-3205	17	10	j.d	j.d	PROPN
inlawrev-3205	17	11	.	.	PROPN
inlawrev-3205	17	12	,	,	PUNCT
inlawrev-3205	17	13	university	university	PROPN
inlawrev-3205	17	14	of	of	ADP
inlawrev-3205	17	15	michigan	michigan	PROPN
inlawrev-3205	17	16	;	;	PUNCT
inlawrev-3205	17	17	ll.m	ll.m	NUM
inlawrev-3205	17	18	,	,	PUNCT
inlawrev-3205	17	19	new	new	PROPN
inlawrev-3205	17	20	york	york	PROPN
inlawrev-3205	17	21	university	university	PROPN
inlawrev-3205	17	22	.	.	PUNCT
inlawrev-3205	18	1	*	*	PUNCT
inlawrev-3205	18	2	*	*	PUNCT
inlawrev-3205	18	3	b.a	b.a	PROPN
inlawrev-3205	18	4	.	.	PROPN
inlawrev-3205	18	5	,	,	PUNCT
inlawrev-3205	18	6	brigham	brigham	PROPN
inlawrev-3205	18	7	young	young	PROPN
inlawrev-3205	18	8	university	university	PROPN
inlawrev-3205	18	9	;	;	PUNCT
inlawrev-3205	18	10	j.d	j.d	PROPN
inlawrev-3205	18	11	.	.	PROPN
inlawrev-3205	18	12	,	,	PUNCT
inlawrev-3205	18	13	1996	1996	NUM
inlawrev-3205	18	14	,	,	PUNCT
inlawrev-3205	18	15	indiana	indiana	PROPN
inlawrev-3205	18	16	university	university	PROPN
inlawrev-3205	18	17	school	school	NOUN
inlawrev-3205	18	18	of	of	ADP
inlawrev-3205	18	19	law	law	NOUN
inlawrev-3205	18	20	—	—	PUNCT
inlawrev-3205	18	21	indianapolis	indianapolis	PROPN
inlawrev-3205	18	22	.	.	PUNCT
inlawrev-3205	19	1	1	1	X
inlawrev-3205	19	2	.	.	X
inlawrev-3205	19	3	ind	ind	PROPN
inlawrev-3205	19	4	.	.	PUNCT
inlawrev-3205	20	1	code	code	PROPN
inlawrev-3205	20	2	§	§	PROPN
inlawrev-3205	20	3	6	6	NUM
inlawrev-3205	20	4	-	-	SYM
inlawrev-3205	20	5	3	3	NUM
inlawrev-3205	20	6	-	-	PUNCT
inlawrev-3205	20	7	1	1	NUM
inlawrev-3205	20	8	-	-	SYM
inlawrev-3205	20	9	1	1	NUM
inlawrev-3205	20	10	1(c	1(c	NUM
inlawrev-3205	20	11	)	)	PUNCT
inlawrev-3205	20	12	(	(	PUNCT
inlawrev-3205	20	13	supp	supp	PROPN
inlawrev-3205	20	14	.	.	PUNCT
inlawrev-3205	20	15	1995	1995	NUM
inlawrev-3205	20	16	)	)	PUNCT
inlawrev-3205	20	17	.	.	PUNCT
inlawrev-3205	21	1	2	2	X
inlawrev-3205	21	2	.	.	X
inlawrev-3205	22	1	i	i	PRON
inlawrev-3205	22	2	d	d	PROPN
inlawrev-3205	22	3	§	§	PROPN
inlawrev-3205	22	4	6	6	NUM
inlawrev-3205	22	5	-	-	SYM
inlawrev-3205	22	6	6	6	NUM
inlawrev-3205	22	7	-	-	PUNCT
inlawrev-3205	22	8	5	5	NUM
inlawrev-3205	22	9	-	-	SYM
inlawrev-3205	22	10	5	5	NUM
inlawrev-3205	22	11	.	.	NOUN
inlawrev-3205	22	12	3	3	NUM
inlawrev-3205	22	13	.	.	X
inlawrev-3205	22	14	ind	ind	PROPN
inlawrev-3205	22	15	.	.	PUNCT
inlawrev-3205	23	1	code	code	PROPN
inlawrev-3205	23	2	§	§	PROPN
inlawrev-3205	23	3	6	6	NUM
inlawrev-3205	23	4	-	-	SYM
inlawrev-3205	23	5	6	6	NUM
inlawrev-3205	23	6	-	-	PUNCT
inlawrev-3205	23	7	5	5	NUM
inlawrev-3205	23	8	-	-	SYM
inlawrev-3205	23	9	5	5	NUM
inlawrev-3205	23	10	(	(	PUNCT
inlawrev-3205	23	11	supp	supp	NOUN
inlawrev-3205	23	12	.	.	PUNCT
inlawrev-3205	23	13	1996	1996	NUM
inlawrev-3205	23	14	)	)	PUNCT
inlawrev-3205	23	15	.	.	PUNCT
inlawrev-3205	24	1	1078	1078	NUM
inlawrev-3205	24	2	indiana	indiana	PROPN
inlawrev-3205	24	3	law	law	PROPN
inlawrev-3205	24	4	review	review	NOUN
inlawrev-3205	24	5	[	[	X
inlawrev-3205	24	6	vol	vol	NOUN
inlawrev-3205	24	7	.	.	PUNCT
inlawrev-3205	24	8	29:1077	29:1077	NUM
inlawrev-3205	24	9	three	three	NUM
inlawrev-3205	24	10	non	non	ADJ
inlawrev-3205	24	11	-	-	ADJ
inlawrev-3205	24	12	broad	broad	ADJ
inlawrev-3205	24	13	based	base	VERB
inlawrev-3205	24	14	changes	change	NOUN
inlawrev-3205	24	15	that	that	PRON
inlawrev-3205	24	16	the	the	DET
inlawrev-3205	24	17	general	general	ADJ
inlawrev-3205	24	18	assembly	assembly	NOUN
inlawrev-3205	24	19	made	make	VERB
inlawrev-3205	24	20	during	during	ADP
inlawrev-3205	24	21	1995	1995	NUM
inlawrev-3205	24	22	are	be	AUX
inlawrev-3205	24	23	as	as	SCONJ
inlawrev-3205	24	24	follows	follow	VERB
inlawrev-3205	24	25	.	.	PUNCT
inlawrev-3205	25	1	first	first	ADV
inlawrev-3205	25	2	,	,	PUNCT
inlawrev-3205	25	3	the	the	DET
inlawrev-3205	25	4	indiana	indiana	PROPN
inlawrev-3205	25	5	gross	gross	ADJ
inlawrev-3205	25	6	income	income	NOUN
inlawrev-3205	25	7	tax	tax	NOUN
inlawrev-3205	25	8	(	(	PUNCT
inlawrev-3205	25	9	igit	igit	ADJ
inlawrev-3205	25	10	)	)	PUNCT
inlawrev-3205	25	11	law	law	NOUN
inlawrev-3205	25	12	was	be	AUX
inlawrev-3205	25	13	amended	amend	VERB
inlawrev-3205	25	14	in	in	ADP
inlawrev-3205	25	15	order	order	NOUN
inlawrev-3205	25	16	to	to	PART
inlawrev-3205	25	17	provide	provide	VERB
inlawrev-3205	25	18	that	that	SCONJ
inlawrev-3205	25	19	receipts	receipt	NOUN
inlawrev-3205	25	20	from	from	ADP
inlawrev-3205	25	21	gambling	gambling	NOUN
inlawrev-3205	25	22	games	game	NOUN
inlawrev-3205	25	23	on	on	ADP
inlawrev-3205	25	24	river	river	NOUN
inlawrev-3205	25	25	boats	boat	NOUN
inlawrev-3205	25	26	are	be	AUX
inlawrev-3205	25	27	exempt	exempt	ADJ
inlawrev-3205	25	28	from	from	ADP
inlawrev-3205	25	29	the	the	DET
inlawrev-3205	25	30	igit	igit	NOUN
inlawrev-3205	25	31	.	.	PUNCT
inlawrev-3205	26	1	4	4	NUM
inlawrev-3205	26	2	second	second	ADJ
inlawrev-3205	26	3	,	,	PUNCT
inlawrev-3205	26	4	the	the	DET
inlawrev-3205	26	5	general	general	ADJ
inlawrev-3205	26	6	assembly	assembly	NOUN
inlawrev-3205	26	7	amended	amend	VERB
inlawrev-3205	26	8	the	the	DET
inlawrev-3205	26	9	indiana	indiana	PROPN
inlawrev-3205	26	10	property	property	NOUN
inlawrev-3205	26	11	tax	tax	NOUN
inlawrev-3205	26	12	(	(	PUNCT
inlawrev-3205	26	13	ipt	ipt	PROPN
inlawrev-3205	26	14	)	)	PUNCT
inlawrev-3205	26	15	law	law	NOUN
inlawrev-3205	26	16	in	in	ADP
inlawrev-3205	26	17	order	order	NOUN
inlawrev-3205	26	18	to	to	PART
inlawrev-3205	26	19	eliminate	eliminate	VERB
inlawrev-3205	26	20	any	any	DET
inlawrev-3205	26	21	charitable	charitable	ADJ
inlawrev-3205	26	22	exemption	exemption	NOUN
inlawrev-3205	26	23	for	for	ADP
inlawrev-3205	26	24	that	that	DET
inlawrev-3205	26	25	part	part	NOUN
inlawrev-3205	26	26	of	of	ADP
inlawrev-3205	26	27	a	a	DET
inlawrev-3205	26	28	hospital	hospital	NOUN
inlawrev-3205	26	29	which	which	PRON
inlawrev-3205	26	30	is	be	AUX
inlawrev-3205	26	31	devoted	devote	VERB
inlawrev-3205	26	32	to	to	ADP
inlawrev-3205	26	33	the	the	DET
inlawrev-3205	26	34	operation	operation	NOUN
inlawrev-3205	26	35	of	of	ADP
inlawrev-3205	26	36	a	a	DET
inlawrev-3205	26	37	physician	physician	NOUN
inlawrev-3205	26	38	's	's	PART
inlawrev-3205	26	39	office	office	NOUN
inlawrev-3205	26	40	,	,	PUNCT
inlawrev-3205	26	41	unless	unless	SCONJ
inlawrev-3205	26	42	the	the	DET
inlawrev-3205	26	43	office	office	NOUN
inlawrev-3205	26	44	provides	provide	VERB
inlawrev-3205	26	45	charity	charity	NOUN
inlawrev-3205	26	46	care	care	NOUN
inlawrev-3205	26	47	or	or	CCONJ
inlawrev-3205	26	48	community	community	NOUN
inlawrev-3205	26	49	benefits	benefit	NOUN
inlawrev-3205	26	50	.	.	PUNCT
inlawrev-3205	27	1	5	5	NUM
inlawrev-3205	27	2	finally	finally	ADV
inlawrev-3205	27	3	,	,	PUNCT
inlawrev-3205	27	4	with	with	ADP
inlawrev-3205	27	5	respect	respect	NOUN
inlawrev-3205	27	6	to	to	ADP
inlawrev-3205	27	7	the	the	DET
inlawrev-3205	27	8	procedural	procedural	ADJ
inlawrev-3205	27	9	rules	rule	NOUN
inlawrev-3205	27	10	that	that	PRON
inlawrev-3205	27	11	govern	govern	VERB
inlawrev-3205	27	12	the	the	DET
inlawrev-3205	27	13	tax	tax	NOUN
inlawrev-3205	27	14	court	court	NOUN
inlawrev-3205	27	15	,	,	PUNCT
inlawrev-3205	27	16	the	the	DET
inlawrev-3205	27	17	general	general	ADJ
inlawrev-3205	27	18	assembly	assembly	PROPN
inlawrev-3205	27	19	amended	amend	VERB
inlawrev-3205	27	20	indiana	indiana	PROPN
inlawrev-3205	27	21	code	code	PROPN
inlawrev-3205	27	22	section	section	NOUN
inlawrev-3205	27	23	333	333	NUM
inlawrev-3205	27	24	-	-	SYM
inlawrev-3205	27	25	5	5	NUM
inlawrev-3205	27	26	-	-	SYM
inlawrev-3205	27	27	15	15	NUM
inlawrev-3205	27	28	in	in	ADP
inlawrev-3205	27	29	order	order	NOUN
inlawrev-3205	27	30	to	to	PART
inlawrev-3205	27	31	require	require	VERB
inlawrev-3205	27	32	the	the	DET
inlawrev-3205	27	33	tax	tax	NOUN
inlawrev-3205	27	34	court	court	NOUN
inlawrev-3205	27	35	,	,	PUNCT
inlawrev-3205	27	36	whenever	whenever	SCONJ
inlawrev-3205	27	37	the	the	DET
inlawrev-3205	27	38	tax	tax	NOUN
inlawrev-3205	27	39	court	court	NOUN
inlawrev-3205	27	40	remands	remand	VERB
inlawrev-3205	27	41	a	a	DET
inlawrev-3205	27	42	case	case	NOUN
inlawrev-3205	27	43	to	to	ADP
inlawrev-3205	27	44	the	the	DET
inlawrev-3205	27	45	isbtc	isbtc	NOUN
inlawrev-3205	27	46	under	under	ADP
inlawrev-3205	27	47	indiana	indiana	PROPN
inlawrev-3205	27	48	code	code	PROPN
inlawrev-3205	27	49	section	section	NOUN
inlawrev-3205	27	50	6	6	NUM
inlawrev-3205	27	51	-	-	SYM
inlawrev-3205	27	52	1.1	1.1	NUM
inlawrev-3205	27	53	-	-	PUNCT
inlawrev-3205	27	54	15	15	NUM
inlawrev-3205	27	55	-	-	SYM
inlawrev-3205	27	56	8	8	NUM
inlawrev-3205	27	57	,	,	PUNCT
inlawrev-3205	27	58	to	to	PART
inlawrev-3205	27	59	specify	specify	VERB
inlawrev-3205	27	60	which	which	DET
inlawrev-3205	27	61	issues	issue	NOUN
inlawrev-3205	27	62	the	the	DET
inlawrev-3205	27	63	isbtc	isbtc	NOUN
inlawrev-3205	27	64	must	must	AUX
inlawrev-3205	27	65	address	address	VERB
inlawrev-3205	27	66	.	.	PUNCT
inlawrev-3205	28	1	as	as	ADP
inlawrev-3205	28	2	a	a	DET
inlawrev-3205	28	3	companion	companion	NOUN
inlawrev-3205	28	4	to	to	ADP
inlawrev-3205	28	5	the	the	DET
inlawrev-3205	28	6	amendment	amendment	NOUN
inlawrev-3205	28	7	of	of	ADP
inlawrev-3205	28	8	indiana	indiana	PROPN
inlawrev-3205	28	9	code	code	PROPN
inlawrev-3205	28	10	section	section	PROPN
inlawrev-3205	28	11	33	33	NUM
inlawrev-3205	28	12	-	-	SYM
inlawrev-3205	28	13	3	3	NUM
inlawrev-3205	28	14	-	-	PUNCT
inlawrev-3205	28	15	5	5	NUM
inlawrev-3205	28	16	-	-	SYM
inlawrev-3205	28	17	15	15	NUM
inlawrev-3205	28	18	,	,	PUNCT
inlawrev-3205	28	19	the	the	DET
inlawrev-3205	28	20	general	general	ADJ
inlawrev-3205	28	21	assembly	assembly	NOUN
inlawrev-3205	28	22	also	also	ADV
inlawrev-3205	28	23	amended	amend	VERB
inlawrev-3205	28	24	indiana	indiana	PROPN
inlawrev-3205	28	25	code	code	PROPN
inlawrev-3205	28	26	section	section	NOUN
inlawrev-3205	28	27	6	6	NUM
inlawrev-3205	28	28	-	-	SYM
inlawrev-3205	28	29	1.1	1.1	NUM
inlawrev-3205	28	30	-	-	PUNCT
inlawrev-3205	28	31	15	15	NUM
inlawrev-3205	28	32	-	-	SYM
inlawrev-3205	28	33	8	8	NUM
inlawrev-3205	28	34	.	.	PUNCT
inlawrev-3205	29	1	the	the	DET
inlawrev-3205	29	2	amendment	amendment	NOUN
inlawrev-3205	29	3	provides	provide	VERB
inlawrev-3205	29	4	that	that	SCONJ
inlawrev-3205	29	5	if	if	SCONJ
inlawrev-3205	29	6	the	the	DET
inlawrev-3205	29	7	tax	tax	NOUN
inlawrev-3205	29	8	court	court	NOUN
inlawrev-3205	29	9	vacates	vacate	VERB
inlawrev-3205	29	10	,	,	PUNCT
inlawrev-3205	29	11	sets	set	NOUN
inlawrev-3205	29	12	aside	aside	ADV
inlawrev-3205	29	13	,	,	PUNCT
inlawrev-3205	29	14	or	or	CCONJ
inlawrev-3205	29	15	adjudges	adjudge	NOUN
inlawrev-3205	29	16	null	null	ADJ
inlawrev-3205	29	17	and	and	CCONJ
inlawrev-3205	29	18	void	void	VERB
inlawrev-3205	29	19	a	a	DET
inlawrev-3205	29	20	final	final	ADJ
inlawrev-3205	29	21	determination	determination	NOUN
inlawrev-3205	29	22	of	of	ADP
inlawrev-3205	29	23	the	the	DET
inlawrev-3205	29	24	isbtc	isbtc	NOUN
inlawrev-3205	29	25	with	with	ADP
inlawrev-3205	29	26	respect	respect	NOUN
inlawrev-3205	29	27	to	to	ADP
inlawrev-3205	29	28	an	an	DET
inlawrev-3205	29	29	assessment	assessment	NOUN
inlawrev-3205	29	30	by	by	ADP
inlawrev-3205	29	31	the	the	DET
inlawrev-3205	29	32	isbtc	isbtc	NOUN
inlawrev-3205	29	33	,	,	PUNCT
inlawrev-3205	29	34	and	and	CCONJ
inlawrev-3205	29	35	the	the	DET
inlawrev-3205	29	36	matter	matter	NOUN
inlawrev-3205	29	37	is	be	AUX
inlawrev-3205	29	38	remanded	remand	VERB
inlawrev-3205	29	39	to	to	ADP
inlawrev-3205	29	40	the	the	DET
inlawrev-3205	29	41	isbtc	isbtc	NOUN
inlawrev-3205	29	42	for	for	ADP
inlawrev-3205	29	43	reassessment	reassessment	NOUN
inlawrev-3205	29	44	and	and	CCONJ
inlawrev-3205	29	45	further	further	ADJ
inlawrev-3205	29	46	proceedings	proceeding	NOUN
inlawrev-3205	29	47	,	,	PUNCT
inlawrev-3205	29	48	then	then	ADV
inlawrev-3205	29	49	the	the	DET
inlawrev-3205	29	50	isbtc	isbtc	NOUN
inlawrev-3205	29	51	is	be	AUX
inlawrev-3205	29	52	to	to	PART
inlawrev-3205	29	53	take	take	VERB
inlawrev-3205	29	54	action	action	NOUN
inlawrev-3205	29	55	only	only	ADV
inlawrev-3205	29	56	with	with	ADP
inlawrev-3205	29	57	respect	respect	NOUN
inlawrev-3205	29	58	to	to	ADP
inlawrev-3205	29	59	those	those	DET
inlawrev-3205	29	60	issues	issue	NOUN
inlawrev-3205	29	61	that	that	PRON
inlawrev-3205	29	62	are	be	AUX
inlawrev-3205	29	63	specified	specify	VERB
inlawrev-3205	29	64	in	in	ADP
inlawrev-3205	29	65	the	the	DET
inlawrev-3205	29	66	tax	tax	NOUN
inlawrev-3205	29	67	court	court	NOUN
inlawrev-3205	29	68	's	's	PART
inlawrev-3205	29	69	decision	decision	NOUN
inlawrev-3205	29	70	.	.	PUNCT
inlawrev-3205	30	1	these	these	DET
inlawrev-3205	30	2	changes	change	NOUN
inlawrev-3205	30	3	will	will	AUX
inlawrev-3205	30	4	mitigate	mitigate	VERB
inlawrev-3205	30	5	problems	problem	NOUN
inlawrev-3205	30	6	that	that	PRON
inlawrev-3205	30	7	have	have	AUX
inlawrev-3205	30	8	arisen	arise	VERB
inlawrev-3205	30	9	in	in	ADP
inlawrev-3205	30	10	the	the	DET
inlawrev-3205	30	11	following	follow	VERB
inlawrev-3205	30	12	types	type	NOUN
inlawrev-3205	30	13	of	of	ADP
inlawrev-3205	30	14	cases	case	NOUN
inlawrev-3205	30	15	:	:	PUNCT
inlawrev-3205	30	16	those	those	PRON
inlawrev-3205	30	17	in	in	ADP
inlawrev-3205	30	18	which	which	PRON
inlawrev-3205	30	19	an	an	DET
inlawrev-3205	30	20	assessment	assessment	NOUN
inlawrev-3205	30	21	was	be	AUX
inlawrev-3205	30	22	reversed	reverse	VERB
inlawrev-3205	30	23	and	and	CCONJ
inlawrev-3205	30	24	remanded	remand	VERB
inlawrev-3205	30	25	for	for	ADP
inlawrev-3205	30	26	reassessment	reassessment	NOUN
inlawrev-3205	30	27	and	and	CCONJ
inlawrev-3205	30	28	the	the	DET
inlawrev-3205	30	29	only	only	ADJ
inlawrev-3205	30	30	instruction	instruction	NOUN
inlawrev-3205	30	31	to	to	ADP
inlawrev-3205	30	32	the	the	DET
inlawrev-3205	30	33	isbtc	isbtc	NOUN
inlawrev-3205	30	34	was	be	AUX
inlawrev-3205	30	35	to	to	PART
inlawrev-3205	30	36	conduct	conduct	VERB
inlawrev-3205	30	37	the	the	DET
inlawrev-3205	30	38	reassessment	reassessment	NOUN
inlawrev-3205	30	39	"	"	PUNCT
inlawrev-3205	30	40	consistent	consistent	ADJ
inlawrev-3205	30	41	with	with	ADP
inlawrev-3205	30	42	[	[	X
inlawrev-3205	30	43	the	the	DET
inlawrev-3205	30	44	]	]	X
inlawrev-3205	30	45	opinion	opinion	NOUN
inlawrev-3205	30	46	"	"	PUNCT
inlawrev-3205	30	47	;	;	PUNCT
inlawrev-3205	30	48	6	6	NUM
inlawrev-3205	30	49	and	and	CCONJ
inlawrev-3205	30	50	those	those	PRON
inlawrev-3205	30	51	in	in	ADP
inlawrev-3205	30	52	which	which	PRON
inlawrev-3205	30	53	the	the	DET
inlawrev-3205	30	54	isbtc	isbtc	NOUN
inlawrev-3205	30	55	made	make	VERB
inlawrev-3205	30	56	determinations	determination	NOUN
inlawrev-3205	30	57	that	that	PRON
inlawrev-3205	30	58	went	go	VERB
inlawrev-3205	30	59	beyond	beyond	ADP
inlawrev-3205	30	60	the	the	DET
inlawrev-3205	30	61	matters	matter	NOUN
inlawrev-3205	30	62	involved	involve	VERB
inlawrev-3205	30	63	in	in	ADP
inlawrev-3205	30	64	the	the	DET
inlawrev-3205	30	65	remand	remand	NOUN
inlawrev-3205	30	66	.	.	PUNCT
inlawrev-3205	31	1	ii	ii	PROPN
inlawrev-3205	31	2	.	.	PUNCT
inlawrev-3205	32	1	indiana	indiana	PROPN
inlawrev-3205	32	2	tax	tax	PROPN
inlawrev-3205	32	3	court	court	NOUN
inlawrev-3205	32	4	opinions	opinion	NOUN
inlawrev-3205	32	5	and	and	CCONJ
inlawrev-3205	32	6	decisions	decision	NOUN
inlawrev-3205	32	7	the	the	DET
inlawrev-3205	32	8	tax	tax	NOUN
inlawrev-3205	32	9	court	court	NOUN
inlawrev-3205	32	10	published	publish	VERB
inlawrev-3205	32	11	twenty	twenty	NUM
inlawrev-3205	32	12	-	-	PUNCT
inlawrev-3205	32	13	one	one	NUM
inlawrev-3205	32	14	opinions	opinion	NOUN
inlawrev-3205	32	15	and	and	CCONJ
inlawrev-3205	32	16	decisions	decision	NOUN
inlawrev-3205	32	17	during	during	ADP
inlawrev-3205	32	18	1995.7	1995.7	NUM
inlawrev-3205	32	19	of	of	ADP
inlawrev-3205	32	20	4	4	NUM
inlawrev-3205	32	21	.	.	PUNCT
inlawrev-3205	33	1	ind	ind	PROPN
inlawrev-3205	33	2	.	.	PUNCT
inlawrev-3205	34	1	code	code	PROPN
inlawrev-3205	34	2	§	§	PROPN
inlawrev-3205	34	3	6	6	NUM
inlawrev-3205	34	4	-	-	SYM
inlawrev-3205	34	5	2	2	NUM
inlawrev-3205	34	6	.	.	NOUN
inlawrev-3205	34	7	1	1	NUM
inlawrev-3205	34	8	-	-	SYM
inlawrev-3205	34	9	3	3	NUM
inlawrev-3205	34	10	-	-	SYM
inlawrev-3205	34	11	35	35	NUM
inlawrev-3205	34	12	(	(	PUNCT
inlawrev-3205	34	13	supp	supp	NOUN
inlawrev-3205	34	14	.	.	PUNCT
inlawrev-3205	35	1	1	1	NUM
inlawrev-3205	35	2	995	995	NUM
inlawrev-3205	35	3	)	)	PUNCT
inlawrev-3205	35	4	.	.	PUNCT
inlawrev-3205	36	1	5	5	X
inlawrev-3205	36	2	.	.	X
inlawrev-3205	37	1	i	i	PRON
inlawrev-3205	37	2	d.	d.	PROPN
inlawrev-3205	37	3	§	§	PROPN
inlawrev-3205	37	4	6	6	NUM
inlawrev-3205	37	5	-	-	SYM
inlawrev-3205	37	6	1.1	1.1	NUM
inlawrev-3205	37	7	-	-	PUNCT
inlawrev-3205	37	8	10	10	NUM
inlawrev-3205	37	9	-	-	SYM
inlawrev-3205	37	10	16	16	NUM
inlawrev-3205	37	11	.	.	PUNCT
inlawrev-3205	38	1	6	6	X
inlawrev-3205	38	2	.	.	X
inlawrev-3205	38	3	see	see	VERB
inlawrev-3205	38	4	,	,	PUNCT
inlawrev-3205	38	5	e.g.	e.g.	ADV
inlawrev-3205	38	6	,	,	PUNCT
inlawrev-3205	38	7	western	western	ADJ
inlawrev-3205	38	8	select	select	ADJ
inlawrev-3205	38	9	properties	property	NOUN
inlawrev-3205	38	10	,	,	PUNCT
inlawrev-3205	38	11	l.p	l.p	PROPN
inlawrev-3205	38	12	.	.	PROPN
inlawrev-3205	38	13	v.	v.	ADP
inlawrev-3205	38	14	state	state	PROPN
inlawrev-3205	38	15	bd	bd	PROPN
inlawrev-3205	38	16	.	.	PROPN
inlawrev-3205	38	17	of	of	ADP
inlawrev-3205	38	18	tax	tax	NOUN
inlawrev-3205	38	19	comm'rs	comm'rs	NOUN
inlawrev-3205	38	20	,	,	PUNCT
inlawrev-3205	38	21	639	639	NUM
inlawrev-3205	38	22	n.e.2d	n.e.2d	NOUN
inlawrev-3205	38	23	1068	1068	NUM
inlawrev-3205	38	24	,	,	PUNCT
inlawrev-3205	38	25	1075	1075	NUM
inlawrev-3205	38	26	(	(	PUNCT
inlawrev-3205	38	27	ind	ind	NOUN
inlawrev-3205	38	28	.	.	PUNCT
inlawrev-3205	39	1	t.c	t.c	PROPN
inlawrev-3205	39	2	.	.	PROPN
inlawrev-3205	39	3	1994	1994	NUM
inlawrev-3205	39	4	)	)	PUNCT
inlawrev-3205	39	5	.	.	PUNCT
inlawrev-3205	40	1	7	7	X
inlawrev-3205	40	2	.	.	X
inlawrev-3205	40	3	during	during	ADP
inlawrev-3205	40	4	1995	1995	NUM
inlawrev-3205	40	5	,	,	PUNCT
inlawrev-3205	40	6	the	the	DET
inlawrev-3205	40	7	tax	tax	NOUN
inlawrev-3205	40	8	court	court	NOUN
inlawrev-3205	40	9	issued	issue	VERB
inlawrev-3205	40	10	the	the	DET
inlawrev-3205	40	11	following	follow	VERB
inlawrev-3205	40	12	twenty	twenty	NUM
inlawrev-3205	40	13	-	-	PUNCT
inlawrev-3205	40	14	one	one	NUM
inlawrev-3205	40	15	published	publish	VERB
inlawrev-3205	40	16	opinions	opinion	NOUN
inlawrev-3205	40	17	which	which	PRON
inlawrev-3205	40	18	are	be	AUX
inlawrev-3205	40	19	listed	list	VERB
inlawrev-3205	40	20	chronologically	chronologically	ADV
inlawrev-3205	40	21	:	:	PUNCT
inlawrev-3205	40	22	hi	hi	ADJ
inlawrev-3205	40	23	-	-	PUNCT
inlawrev-3205	40	24	temp	temp	NOUN
inlawrev-3205	40	25	,	,	PUNCT
inlawrev-3205	40	26	inc	inc	PROPN
inlawrev-3205	40	27	.	.	PROPN
inlawrev-3205	40	28	v.	v.	ADP
inlawrev-3205	40	29	state	state	PROPN
inlawrev-3205	40	30	bd	bd	PROPN
inlawrev-3205	40	31	.	.	PROPN
inlawrev-3205	40	32	of	of	ADP
inlawrev-3205	40	33	tax	tax	NOUN
inlawrev-3205	40	34	comm'rs	comm'rs	NOUN
inlawrev-3205	40	35	,	,	PUNCT
inlawrev-3205	40	36	645	645	NUM
inlawrev-3205	40	37	n.e.2d	n.e.2d	NOUN
inlawrev-3205	40	38	680	680	NUM
inlawrev-3205	40	39	(	(	PUNCT
inlawrev-3205	40	40	ind	ind	NOUN
inlawrev-3205	40	41	.	.	PUNCT
inlawrev-3205	41	1	t.c	t.c	PROPN
inlawrev-3205	41	2	.	.	PROPN
inlawrev-3205	41	3	1995	1995	NUM
inlawrev-3205	41	4	)	)	PUNCT
inlawrev-3205	41	5	;	;	PUNCT
inlawrev-3205	42	1	koufos	koufos	PROPN
inlawrev-3205	42	2	v.	v.	PROPN
inlawrev-3205	42	3	indiana	indiana	PROPN
inlawrev-3205	42	4	dep't	dep't	PROPN
inlawrev-3205	42	5	of	of	ADP
inlawrev-3205	42	6	state	state	NOUN
inlawrev-3205	42	7	revenue	revenue	NOUN
inlawrev-3205	42	8	,	,	PUNCT
inlawrev-3205	42	9	646	646	NUM
inlawrev-3205	42	10	n.e.2d	n.e.2d	NOUN
inlawrev-3205	42	11	733	733	NUM
inlawrev-3205	42	12	(	(	PUNCT
inlawrev-3205	42	13	ind	ind	NOUN
inlawrev-3205	42	14	.	.	PUNCT
inlawrev-3205	43	1	t.c	t.c	PROPN
inlawrev-3205	43	2	.	.	PROPN
inlawrev-3205	43	3	1995	1995	NUM
inlawrev-3205	43	4	)	)	PUNCT
inlawrev-3205	43	5	;	;	PUNCT
inlawrev-3205	43	6	rott	rott	PROPN
inlawrev-3205	43	7	dev	dev	PROPN
inlawrev-3205	43	8	.	.	PROPN
inlawrev-3205	43	9	co.	co.	PROPN
inlawrev-3205	44	1	v.	v.	ADP
inlawrev-3205	44	2	state	state	PROPN
inlawrev-3205	44	3	bd	bd	PROPN
inlawrev-3205	44	4	.	.	PROPN
inlawrev-3205	44	5	oftax	oftax	PROPN
inlawrev-3205	44	6	comm'rs	comm'rs	PROPN
inlawrev-3205	44	7	,	,	PUNCT
inlawrev-3205	44	8	647	647	NUM
inlawrev-3205	44	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	44	10	1	1	NUM
inlawrev-3205	44	11	157	157	NUM
inlawrev-3205	44	12	(	(	PUNCT
inlawrev-3205	44	13	ind	ind	NOUN
inlawrev-3205	44	14	.	.	PUNCT
inlawrev-3205	45	1	t.c	t.c	PROPN
inlawrev-3205	45	2	.	.	PROPN
inlawrev-3205	45	3	1995	1995	NUM
inlawrev-3205	45	4	)	)	PUNCT
inlawrev-3205	45	5	;	;	PUNCT
inlawrev-3205	45	6	indiana	indiana	PROPN
inlawrev-3205	45	7	eby	eby	PROPN
inlawrev-3205	45	8	-	-	PUNCT
inlawrev-3205	45	9	brown	brown	PROPN
inlawrev-3205	45	10	co.	co.	PROPN
inlawrev-3205	45	11	v.	v.	ADP
inlawrev-3205	45	12	indiana	indiana	PROPN
inlawrev-3205	45	13	dep't	dep't	PROPN
inlawrev-3205	45	14	of	of	ADP
inlawrev-3205	45	15	state	state	NOUN
inlawrev-3205	45	16	revenue	revenue	NOUN
inlawrev-3205	45	17	,	,	PUNCT
inlawrev-3205	45	18	648	648	NUM
inlawrev-3205	45	19	n.e.2d	n.e.2d	NOUN
inlawrev-3205	45	20	401	401	NUM
inlawrev-3205	45	21	(	(	PUNCT
inlawrev-3205	45	22	ind	ind	NOUN
inlawrev-3205	45	23	.	.	PUNCT
inlawrev-3205	46	1	t.c	t.c	PROPN
inlawrev-3205	46	2	.	.	PROPN
inlawrev-3205	46	3	1995	1995	NUM
inlawrev-3205	46	4	)	)	PUNCT
inlawrev-3205	46	5	;	;	PUNCT
inlawrev-3205	46	6	williams	williams	PROPN
inlawrev-3205	46	7	indus	indus	PROPN
inlawrev-3205	46	8	,	,	PUNCT
inlawrev-3205	46	9	v.	v.	ADP
inlawrev-3205	46	10	state	state	PROPN
inlawrev-3205	46	11	bd	bd	PROPN
inlawrev-3205	46	12	.	.	PROPN
inlawrev-3205	46	13	of	of	ADP
inlawrev-3205	46	14	tax	tax	NOUN
inlawrev-3205	46	15	comm'rs	comm'rs	NOUN
inlawrev-3205	46	16	,	,	PUNCT
inlawrev-3205	46	17	648	648	NUM
inlawrev-3205	46	18	n.e.2d	n.e.2d	NOUN
inlawrev-3205	46	19	713	713	NUM
inlawrev-3205	46	20	(	(	PUNCT
inlawrev-3205	46	21	ind	ind	NOUN
inlawrev-3205	46	22	.	.	PUNCT
inlawrev-3205	47	1	t.c	t.c	PROPN
inlawrev-3205	47	2	.	.	PROPN
inlawrev-3205	47	3	1995	1995	NUM
inlawrev-3205	47	4	)	)	PUNCT
inlawrev-3205	47	5	;	;	PUNCT
inlawrev-3205	47	6	mechanics	mechanic	NOUN
inlawrev-3205	47	7	laundry	laundry	PROPN
inlawrev-3205	47	8	&	&	CCONJ
inlawrev-3205	47	9	supply	supply	PROPN
inlawrev-3205	47	10	,	,	PUNCT
inlawrev-3205	47	11	inc	inc	PROPN
inlawrev-3205	47	12	.	.	PROPN
inlawrev-3205	48	1	v.	v.	PROPN
inlawrev-3205	48	2	indiana	indiana	PROPN
inlawrev-3205	48	3	dep't	dep't	PROPN
inlawrev-3205	48	4	of	of	ADP
inlawrev-3205	48	5	state	state	NOUN
inlawrev-3205	48	6	revenue	revenue	NOUN
inlawrev-3205	48	7	,	,	PUNCT
inlawrev-3205	48	8	650	650	NUM
inlawrev-3205	48	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	48	10	1223	1223	NUM
inlawrev-3205	48	11	(	(	PUNCT
inlawrev-3205	48	12	ind	ind	NOUN
inlawrev-3205	48	13	.	.	PUNCT
inlawrev-3205	49	1	t.c	t.c	PROPN
inlawrev-3205	49	2	.	.	PROPN
inlawrev-3205	49	3	1995	1995	NUM
inlawrev-3205	49	4	)	)	PUNCT
inlawrev-3205	49	5	;	;	PUNCT
inlawrev-3205	49	6	bell	bell	PROPN
inlawrev-3205	49	7	v.	v.	ADP
inlawrev-3205	49	8	state	state	PROPN
inlawrev-3205	49	9	bd	bd	PROPN
inlawrev-3205	49	10	.	.	PROPN
inlawrev-3205	49	11	oftax	oftax	PROPN
inlawrev-3205	49	12	comm'rs	comm'rs	PROPN
inlawrev-3205	49	13	,	,	PUNCT
inlawrev-3205	49	14	651	651	NUM
inlawrev-3205	49	15	n.e.2d	n.e.2d	NOUN
inlawrev-3205	49	16	816	816	NUM
inlawrev-3205	49	17	(	(	PUNCT
inlawrev-3205	49	18	ind	ind	NOUN
inlawrev-3205	49	19	.	.	PUNCT
inlawrev-3205	50	1	t.c	t.c	PROPN
inlawrev-3205	50	2	.	.	PROPN
inlawrev-3205	50	3	1995	1995	NUM
inlawrev-3205	50	4	)	)	PUNCT
inlawrev-3205	50	5	;	;	PUNCT
inlawrev-3205	50	6	indiana	indiana	PROPN
inlawrev-3205	50	7	dep't	dep't	NOUN
inlawrev-3205	50	8	of	of	ADP
inlawrev-3205	50	9	state	state	NOUN
inlawrev-3205	50	10	revenue	revenue	NOUN
inlawrev-3205	50	11	v.	v.	ADP
inlawrev-3205	50	12	estate	estate	NOUN
inlawrev-3205	50	13	of	of	ADP
inlawrev-3205	50	14	baldwin	baldwin	PROPN
inlawrev-3205	50	15	,	,	PUNCT
inlawrev-3205	50	16	652	652	NUM
inlawrev-3205	50	17	n.e.2d	n.e.2d	NOUN
inlawrev-3205	50	18	124	124	NUM
inlawrev-3205	50	19	(	(	PUNCT
inlawrev-3205	50	20	ind	ind	NOUN
inlawrev-3205	50	21	.	.	PUNCT
inlawrev-3205	51	1	t.c	t.c	PROPN
inlawrev-3205	51	2	.	.	PROPN
inlawrev-3205	51	3	1995	1995	NUM
inlawrev-3205	51	4	)	)	PUNCT
inlawrev-3205	52	1	;	;	PUNCT
inlawrev-3205	52	2	roehl	roehl	PROPN
inlawrev-3205	52	3	transp	transp	PROPN
inlawrev-3205	52	4	.	.	PUNCT
inlawrev-3205	52	5	,	,	PUNCT
inlawrev-3205	52	6	inc	inc	PROPN
inlawrev-3205	52	7	.	.	PROPN
inlawrev-3205	53	1	v.	v.	PROPN
inlawrev-3205	53	2	indiana	indiana	PROPN
inlawrev-3205	53	3	dep't	dep't	PROPN
inlawrev-3205	53	4	of	of	ADP
inlawrev-3205	53	5	state	state	NOUN
inlawrev-3205	53	6	revenue	revenue	NOUN
inlawrev-3205	53	7	,	,	PUNCT
inlawrev-3205	53	8	653	653	NUM
inlawrev-3205	53	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	53	10	539	539	NUM
inlawrev-3205	53	11	(	(	PUNCT
inlawrev-3205	53	12	ind	ind	NOUN
inlawrev-3205	53	13	.	.	PUNCT
inlawrev-3205	54	1	t.c	t.c	PROPN
inlawrev-3205	54	2	.	.	PROPN
inlawrev-3205	54	3	1995	1995	NUM
inlawrev-3205	54	4	)	)	PUNCT
inlawrev-3205	54	5	;	;	PUNCT
inlawrev-3205	54	6	dalton	dalton	PROPN
inlawrev-3205	54	7	foundries	foundries	PROPN
inlawrev-3205	54	8	,	,	PUNCT
inlawrev-3205	54	9	inc	inc	PROPN
inlawrev-3205	54	10	.	.	PROPN
inlawrev-3205	55	1	v.	v.	ADP
inlawrev-3205	55	2	state	state	PROPN
inlawrev-3205	55	3	bd	bd	PROPN
inlawrev-3205	55	4	.	.	PROPN
inlawrev-3205	55	5	oftax	oftax	PROPN
inlawrev-3205	55	6	comm'rs	comm'rs	PROPN
inlawrev-3205	55	7	,	,	PUNCT
inlawrev-3205	55	8	643	643	NUM
inlawrev-3205	55	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	55	10	548	548	NUM
inlawrev-3205	55	11	(	(	PUNCT
inlawrev-3205	55	12	ind	ind	NOUN
inlawrev-3205	55	13	.	.	PUNCT
inlawrev-3205	56	1	t.c	t.c	PROPN
inlawrev-3205	56	2	.	.	PROPN
inlawrev-3205	56	3	1995	1995	NUM
inlawrev-3205	56	4	)	)	PUNCT
inlawrev-3205	57	1	;	;	PUNCT
inlawrev-3205	57	2	boaz	boaz	PROPN
inlawrev-3205	57	3	v.	v.	PROPN
inlawrev-3205	57	4	state	state	PROPN
inlawrev-3205	57	5	bd	bd	PROPN
inlawrev-3205	57	6	.	.	PROPN
inlawrev-3205	57	7	of	of	ADP
inlawrev-3205	57	8	tax	tax	NOUN
inlawrev-3205	57	9	comm'rs	comm'rs	NOUN
inlawrev-3205	57	10	,	,	PUNCT
inlawrev-3205	57	11	654	654	NUM
inlawrev-3205	57	12	n.e.2d	n.e.2d	NOUN
inlawrev-3205	57	13	320	320	NUM
inlawrev-3205	57	14	(	(	PUNCT
inlawrev-3205	57	15	ind	ind	NOUN
inlawrev-3205	57	16	.	.	PUNCT
inlawrev-3205	58	1	t.c	t.c	PROPN
inlawrev-3205	58	2	.	.	PROPN
inlawrev-3205	58	3	1995	1995	NUM
inlawrev-3205	58	4	)	)	PUNCT
inlawrev-3205	58	5	;	;	PUNCT
inlawrev-3205	58	6	two	two	NUM
inlawrev-3205	58	7	market	market	NOUN
inlawrev-3205	58	8	square	square	PROPN
inlawrev-3205	58	9	assoc	assoc	PROPN
inlawrev-3205	58	10	.	.	PUNCT
inlawrev-3205	58	11	ltd	ltd	PROPN
inlawrev-3205	58	12	.	.	PROPN
inlawrev-3205	58	13	partnership	partnership	PROPN
inlawrev-3205	58	14	v.	v.	ADP
inlawrev-3205	58	15	state	state	PROPN
inlawrev-3205	58	16	bd	bd	PROPN
inlawrev-3205	58	17	.	.	PROPN
inlawrev-3205	58	18	of	of	ADP
inlawrev-3205	58	19	tax	tax	NOUN
inlawrev-3205	58	20	comm'rs	comm'rs	NOUN
inlawrev-3205	58	21	,	,	PUNCT
inlawrev-3205	58	22	656	656	NUM
inlawrev-3205	58	23	n.e.2d	n.e.2d	NOUN
inlawrev-3205	58	24	308	308	NUM
inlawrev-3205	58	25	(	(	PUNCT
inlawrev-3205	58	26	ind	ind	NOUN
inlawrev-3205	58	27	.	.	PUNCT
inlawrev-3205	59	1	t.c	t.c	PROPN
inlawrev-3205	59	2	.	.	PROPN
inlawrev-3205	59	3	1995	1995	NUM
inlawrev-3205	59	4	)	)	PUNCT
inlawrev-3205	59	5	;	;	PUNCT
inlawrev-3205	59	6	associated	associated	PROPN
inlawrev-3205	59	7	ins	ins	PROPN
inlawrev-3205	59	8	.	.	PUNCT
inlawrev-3205	59	9	co.	co.	PROPN
inlawrev-3205	60	1	v.	v.	ADP
inlawrev-3205	60	2	indiana	indiana	PROPN
inlawrev-3205	60	3	dep't	dep't	PROPN
inlawrev-3205	60	4	of	of	ADP
inlawrev-3205	60	5	state	state	NOUN
inlawrev-3205	60	6	revenue	revenue	NOUN
inlawrev-3205	60	7	,	,	PUNCT
inlawrev-3205	60	8	655	655	NUM
inlawrev-3205	60	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	60	10	1271	1271	NUM
inlawrev-3205	60	11	(	(	PUNCT
inlawrev-3205	60	12	ind	ind	NOUN
inlawrev-3205	60	13	.	.	PUNCT
inlawrev-3205	61	1	t.c	t.c	PROPN
inlawrev-3205	61	2	.	.	PROPN
inlawrev-3205	61	3	1995	1995	NUM
inlawrev-3205	61	4	)	)	PUNCT
inlawrev-3205	62	1	;	;	PUNCT
inlawrev-3205	62	2	kimco	kimco	ADP
inlawrev-3205	62	3	leasing	leasing	PROPN
inlawrev-3205	62	4	,	,	PUNCT
inlawrev-3205	62	5	inc	inc	PROPN
inlawrev-3205	62	6	.	.	PROPN
inlawrev-3205	63	1	v.	v.	ADP
inlawrev-3205	63	2	state	state	PROPN
inlawrev-3205	63	3	bd	bd	PROPN
inlawrev-3205	63	4	.	.	PROPN
inlawrev-3205	63	5	of	of	ADP
inlawrev-3205	63	6	tax	tax	NOUN
inlawrev-3205	63	7	comm'rs	comm'rs	NOUN
inlawrev-3205	63	8	,	,	PUNCT
inlawrev-3205	63	9	656	656	NUM
inlawrev-3205	63	10	n.e.2d	n.e.2d	NOUN
inlawrev-3205	63	11	1208	1208	NUM
inlawrev-3205	63	12	(	(	PUNCT
inlawrev-3205	63	13	ind	ind	NOUN
inlawrev-3205	63	14	.	.	PUNCT
inlawrev-3205	64	1	t.c	t.c	PROPN
inlawrev-3205	64	2	.	.	PROPN
inlawrev-3205	64	3	1995	1995	NUM
inlawrev-3205	64	4	)	)	PUNCT
inlawrev-3205	64	5	;	;	PUNCT
inlawrev-3205	64	6	herb	herb	NOUN
inlawrev-3205	64	7	v.	v.	ADP
inlawrev-3205	64	8	state	state	PROPN
inlawrev-3205	64	9	bd	bd	PROPN
inlawrev-3205	64	10	.	.	PROPN
inlawrev-3205	64	11	of	of	ADP
inlawrev-3205	64	12	tax	tax	NOUN
inlawrev-3205	64	13	comm'rs	comm'rs	NOUN
inlawrev-3205	64	14	,	,	PUNCT
inlawrev-3205	64	15	656	656	NUM
inlawrev-3205	64	16	n.e.2d	n.e.2d	NOUN
inlawrev-3205	64	17	890	890	NUM
inlawrev-3205	64	18	(	(	PUNCT
inlawrev-3205	64	19	ind	ind	NOUN
inlawrev-3205	64	20	.	.	PUNCT
inlawrev-3205	65	1	t.c	t.c	PROPN
inlawrev-3205	65	2	.	.	PROPN
inlawrev-3205	65	3	1995	1995	NUM
inlawrev-3205	65	4	)	)	PUNCT
inlawrev-3205	65	5	;	;	PUNCT
inlawrev-3205	66	1	musgrave	musgrave	PROPN
inlawrev-3205	66	2	v.	v.	ADP
inlawrev-3205	66	3	state	state	PROPN
inlawrev-3205	66	4	bd	bd	PROPN
inlawrev-3205	66	5	.	.	PROPN
inlawrev-3205	66	6	of	of	ADP
inlawrev-3205	66	7	tax	tax	NOUN
inlawrev-3205	66	8	comm'rs	comm'rs	NOUN
inlawrev-3205	66	9	,	,	PUNCT
inlawrev-3205	66	10	658	658	NUM
inlawrev-3205	66	11	n.e.2d	n.e.2d	NOUN
inlawrev-3205	66	12	135	135	NUM
inlawrev-3205	66	13	(	(	PUNCT
inlawrev-3205	66	14	ind	ind	NOUN
inlawrev-3205	66	15	.	.	PUNCT
inlawrev-3205	67	1	t.c	t.c	PROPN
inlawrev-3205	67	2	.	.	PROPN
inlawrev-3205	67	3	1996	1996	NUM
inlawrev-3205	67	4	]	]	PUNCT
inlawrev-3205	67	5	taxation	taxation	NOUN
inlawrev-3205	67	6	1079	1079	NUM
inlawrev-3205	67	7	those	those	PRON
inlawrev-3205	67	8	,	,	PUNCT
inlawrev-3205	67	9	the	the	DET
inlawrev-3205	67	10	nine	nine	NUM
inlawrev-3205	67	11	opinions	opinion	NOUN
inlawrev-3205	67	12	discussed	discuss	VERB
inlawrev-3205	67	13	below	below	ADP
inlawrev-3205	67	14	present	present	NOUN
inlawrev-3205	67	15	the	the	DET
inlawrev-3205	67	16	most	most	ADV
inlawrev-3205	67	17	interesting	interesting	ADJ
inlawrev-3205	67	18	tax	tax	NOUN
inlawrev-3205	67	19	issues	issue	NOUN
inlawrev-3205	67	20	.	.	PUNCT
inlawrev-3205	68	1	the	the	DET
inlawrev-3205	68	2	1995	1995	NUM
inlawrev-3205	68	3	cases	case	NOUN
inlawrev-3205	68	4	that	that	PRON
inlawrev-3205	68	5	are	be	AUX
inlawrev-3205	68	6	not	not	PART
inlawrev-3205	68	7	discussed	discuss	VERB
inlawrev-3205	68	8	in	in	ADP
inlawrev-3205	68	9	this	this	DET
inlawrev-3205	68	10	article	article	NOUN
inlawrev-3205	68	11	are	be	AUX
inlawrev-3205	68	12	cases	case	NOUN
inlawrev-3205	68	13	involving	involve	VERB
inlawrev-3205	68	14	issues	issue	NOUN
inlawrev-3205	68	15	that	that	PRON
inlawrev-3205	68	16	have	have	AUX
inlawrev-3205	68	17	been	be	AUX
inlawrev-3205	68	18	presented	present	VERB
inlawrev-3205	68	19	to	to	ADP
inlawrev-3205	68	20	the	the	DET
inlawrev-3205	68	21	tax	tax	NOUN
inlawrev-3205	68	22	court	court	NOUN
inlawrev-3205	68	23	many	many	ADJ
inlawrev-3205	68	24	times	time	NOUN
inlawrev-3205	68	25	before	before	ADV
inlawrev-3205	68	26	,	,	PUNCT
inlawrev-3205	68	27	will	will	AUX
inlawrev-3205	68	28	affect	affect	VERB
inlawrev-3205	68	29	very	very	ADV
inlawrev-3205	68	30	few	few	ADJ
inlawrev-3205	68	31	taxpayers	taxpayer	NOUN
inlawrev-3205	68	32	,	,	PUNCT
inlawrev-3205	68	33	or	or	CCONJ
inlawrev-3205	68	34	that	that	PRON
inlawrev-3205	68	35	involve	involve	VERB
inlawrev-3205	68	36	facts	fact	NOUN
inlawrev-3205	68	37	and/or	and/or	CCONJ
inlawrev-3205	68	38	issues	issue	NOUN
inlawrev-3205	68	39	that	that	PRON
inlawrev-3205	68	40	are	be	AUX
inlawrev-3205	68	41	of	of	ADP
inlawrev-3205	68	42	very	very	ADV
inlawrev-3205	68	43	little	little	ADJ
inlawrev-3205	68	44	interest	interest	NOUN
inlawrev-3205	68	45	.	.	PUNCT
inlawrev-3205	69	1	the	the	DET
inlawrev-3205	69	2	opinions	opinion	NOUN
inlawrev-3205	69	3	and	and	CCONJ
inlawrev-3205	69	4	decisions	decision	NOUN
inlawrev-3205	69	5	that	that	PRON
inlawrev-3205	69	6	are	be	AUX
inlawrev-3205	69	7	discussed	discuss	VERB
inlawrev-3205	69	8	in	in	ADP
inlawrev-3205	69	9	this	this	DET
inlawrev-3205	69	10	article	article	NOUN
inlawrev-3205	69	11	are	be	AUX
inlawrev-3205	69	12	presented	present	VERB
inlawrev-3205	69	13	under	under	ADP
inlawrev-3205	69	14	an	an	DET
inlawrev-3205	69	15	alphabetical	alphabetical	ADJ
inlawrev-3205	69	16	listing	listing	NOUN
inlawrev-3205	69	17	of	of	ADP
inlawrev-3205	69	18	the	the	DET
inlawrev-3205	69	19	indiana	indiana	NOUN
inlawrev-3205	69	20	taxes	taxis	NOUN
inlawrev-3205	69	21	involved	involve	VERB
inlawrev-3205	69	22	in	in	ADP
inlawrev-3205	69	23	each	each	DET
inlawrev-3205	69	24	case	case	NOUN
inlawrev-3205	69	25	.	.	PUNCT
inlawrev-3205	70	1	a.	a.	PROPN
inlawrev-3205	70	2	indiana	indiana	PROPN
inlawrev-3205	70	3	cigarette	cigarette	PROPN
inlawrev-3205	70	4	tax	tax	NOUN
inlawrev-3205	70	5	(	(	PUNCT
inlawrev-3205	70	6	ict	ict	PROPN
inlawrev-3205	70	7	)	)	PUNCT
inlawrev-3205	70	8	in	in	ADP
inlawrev-3205	70	9	indiana	indiana	PROPN
inlawrev-3205	70	10	eby	eby	PROPN
inlawrev-3205	70	11	-	-	PUNCT
inlawrev-3205	70	12	brown	brown	PROPN
inlawrev-3205	70	13	co.	co.	PROPN
inlawrev-3205	70	14	v.	v.	ADP
inlawrev-3205	70	15	indiana	indiana	PROPN
inlawrev-3205	70	16	department	department	PROPN
inlawrev-3205	70	17	of	of	ADP
inlawrev-3205	70	18	state	state	PROPN
inlawrev-3205	70	19	revenue	revenue	PROPN
inlawrev-3205	70	20	*	*	PUNCT
inlawrev-3205	70	21	a	a	DET
inlawrev-3205	70	22	cigarette	cigarette	NOUN
inlawrev-3205	70	23	distributor	distributor	NOUN
inlawrev-3205	70	24	petitioned	petition	VERB
inlawrev-3205	70	25	the	the	DET
inlawrev-3205	70	26	tax	tax	NOUN
inlawrev-3205	70	27	court	court	NOUN
inlawrev-3205	70	28	for	for	ADP
inlawrev-3205	70	29	a	a	DET
inlawrev-3205	70	30	determination	determination	NOUN
inlawrev-3205	70	31	of	of	ADP
inlawrev-3205	70	32	whether	whether	SCONJ
inlawrev-3205	70	33	the	the	DET
inlawrev-3205	70	34	idsr	idsr	NOUN
inlawrev-3205	70	35	could	could	AUX
inlawrev-3205	70	36	assess	assess	VERB
inlawrev-3205	70	37	the	the	DET
inlawrev-3205	70	38	indiana	indiana	PROPN
inlawrev-3205	70	39	cigarette	cigarette	PROPN
inlawrev-3205	70	40	tax	tax	NOUN
inlawrev-3205	70	41	(	(	PUNCT
inlawrev-3205	70	42	ict)9	ict)9	PROPN
inlawrev-3205	70	43	against	against	ADP
inlawrev-3205	70	44	the	the	DET
inlawrev-3205	70	45	taxpayer	taxpayer	NOUN
inlawrev-3205	70	46	without	without	ADP
inlawrev-3205	70	47	considering	consider	VERB
inlawrev-3205	70	48	that	that	SCONJ
inlawrev-3205	70	49	some	some	PRON
inlawrev-3205	70	50	of	of	ADP
inlawrev-3205	70	51	the	the	DET
inlawrev-3205	70	52	taxpayer	taxpayer	NOUN
inlawrev-3205	70	53	's	's	PART
inlawrev-3205	70	54	cigarette	cigarette	NOUN
inlawrev-3205	70	55	inventory	inventory	NOUN
inlawrev-3205	70	56	may	may	AUX
inlawrev-3205	70	57	have	have	AUX
inlawrev-3205	70	58	been	be	AUX
inlawrev-3205	70	59	stolen	steal	VERB
inlawrev-3205	70	60	and	and	CCONJ
inlawrev-3205	70	61	that	that	SCONJ
inlawrev-3205	70	62	some	some	PRON
inlawrev-3205	70	63	of	of	ADP
inlawrev-3205	70	64	the	the	DET
inlawrev-3205	70	65	taxpayer	taxpayer	NOUN
inlawrev-3205	70	66	's	's	PART
inlawrev-3205	70	67	purchased	purchase	VERB
inlawrev-3205	70	68	cigarette	cigarette	NOUN
inlawrev-3205	70	69	stamps	stamp	NOUN
inlawrev-3205	70	70	may	may	AUX
inlawrev-3205	70	71	have	have	AUX
inlawrev-3205	70	72	been	be	AUX
inlawrev-3205	70	73	mutilated	mutilate	VERB
inlawrev-3205	70	74	.	.	PUNCT
inlawrev-3205	71	1	in	in	ADP
inlawrev-3205	71	2	upholding	uphold	VERB
inlawrev-3205	71	3	the	the	DET
inlawrev-3205	71	4	idsr	idsr	NOUN
inlawrev-3205	71	5	's	's	PART
inlawrev-3205	71	6	assessment	assessment	NOUN
inlawrev-3205	71	7	of	of	ADP
inlawrev-3205	71	8	the	the	DET
inlawrev-3205	71	9	ict	ict	NOUN
inlawrev-3205	71	10	,	,	PUNCT
inlawrev-3205	71	11	the	the	DET
inlawrev-3205	71	12	tax	tax	NOUN
inlawrev-3205	71	13	court	court	NOUN
inlawrev-3205	71	14	stated	state	VERB
inlawrev-3205	71	15	that	that	SCONJ
inlawrev-3205	71	16	a	a	DET
inlawrev-3205	71	17	cigarette	cigarette	NOUN
inlawrev-3205	71	18	distributor	distributor	NOUN
inlawrev-3205	71	19	remains	remain	VERB
inlawrev-3205	71	20	liable	liable	ADJ
inlawrev-3205	71	21	for	for	ADP
inlawrev-3205	71	22	the	the	DET
inlawrev-3205	71	23	ict	ict	NOUN
inlawrev-3205	71	24	even	even	ADV
inlawrev-3205	71	25	though	though	SCONJ
inlawrev-3205	71	26	the	the	DET
inlawrev-3205	71	27	ict	ict	NOUN
inlawrev-3205	71	28	is	be	AUX
inlawrev-3205	71	29	presumed	presume	VERB
inlawrev-3205	71	30	to	to	PART
inlawrev-3205	71	31	be	be	AUX
inlawrev-3205	71	32	imposed	impose	VERB
inlawrev-3205	71	33	on	on	ADP
inlawrev-3205	71	34	the	the	DET
inlawrev-3205	71	35	ultimate	ultimate	ADJ
inlawrev-3205	71	36	consumer	consumer	NOUN
inlawrev-3205	71	37	,	,	PUNCT
inlawrev-3205	71	38	and	and	CCONJ
inlawrev-3205	71	39	even	even	ADV
inlawrev-3205	71	40	though	though	SCONJ
inlawrev-3205	71	41	the	the	DET
inlawrev-3205	71	42	cigarettes	cigarette	NOUN
inlawrev-3205	71	43	involved	involve	VERB
inlawrev-3205	71	44	are	be	AUX
inlawrev-3205	71	45	lost	lose	VERB
inlawrev-3205	71	46	,	,	PUNCT
inlawrev-3205	71	47	stolen	steal	VERB
inlawrev-3205	71	48	,	,	PUNCT
inlawrev-3205	71	49	or	or	CCONJ
inlawrev-3205	71	50	otherwise	otherwise	ADV
inlawrev-3205	71	51	missing	miss	VERB
inlawrev-3205	71	52	from	from	ADP
inlawrev-3205	71	53	the	the	DET
inlawrev-3205	71	54	taxpayer	taxpayer	NOUN
inlawrev-3205	71	55	's	's	PART
inlawrev-3205	71	56	possession	possession	NOUN
inlawrev-3205	71	57	.	.	PUNCT
inlawrev-3205	72	1	10	10	NUM
inlawrev-3205	72	2	b.	b.	PROPN
inlawrev-3205	72	3	indiana	indiana	PROPN
inlawrev-3205	72	4	death	death	NOUN
inlawrev-3205	72	5	taxes	taxis	NOUN
inlawrev-3205	72	6	—	—	PUNCT
inlawrev-3205	72	7	indiana	indiana	NOUN
inlawrev-3205	72	8	inheritance	inheritance	NOUN
inlawrev-3205	72	9	tax	tax	NOUN
inlawrev-3205	72	10	(	(	PUNCT
inlawrev-3205	72	11	iit	iit	PROPN
inlawrev-3205	72	12	)	)	PUNCT
inlawrev-3205	72	13	in	in	ADP
inlawrev-3205	72	14	indiana	indiana	PROPN
inlawrev-3205	72	15	department	department	PROPN
inlawrev-3205	72	16	ofstate	ofstate	NOUN
inlawrev-3205	72	17	revenue	revenue	NOUN
inlawrev-3205	72	18	v.	v.	ADP
inlawrev-3205	72	19	estate	estate	NOUN
inlawrev-3205	72	20	ofnichols	ofnichol	NOUN
inlawrev-3205	72	21	,	,	PUNCT
inlawrev-3205	72	22	n	n	CCONJ
inlawrev-3205	72	23	a	a	DET
inlawrev-3205	72	24	decedent	decedent	NOUN
inlawrev-3205	72	25	's	's	PART
inlawrev-3205	72	26	estate	estate	NOUN
inlawrev-3205	72	27	petitioned	petition	VERB
inlawrev-3205	72	28	the	the	DET
inlawrev-3205	72	29	tax	tax	NOUN
inlawrev-3205	72	30	court	court	NOUN
inlawrev-3205	72	31	for	for	ADP
inlawrev-3205	72	32	a	a	DET
inlawrev-3205	72	33	determination	determination	NOUN
inlawrev-3205	72	34	of	of	ADP
inlawrev-3205	72	35	whether	whether	SCONJ
inlawrev-3205	72	36	a	a	DET
inlawrev-3205	72	37	transfer	transfer	NOUN
inlawrev-3205	72	38	of	of	ADP
inlawrev-3205	72	39	real	real	ADJ
inlawrev-3205	72	40	property	property	NOUN
inlawrev-3205	72	41	,	,	PUNCT
inlawrev-3205	72	42	which	which	PRON
inlawrev-3205	72	43	was	be	AUX
inlawrev-3205	72	44	located	locate	VERB
inlawrev-3205	72	45	outside	outside	ADP
inlawrev-3205	72	46	of	of	ADP
inlawrev-3205	72	47	the	the	DET
inlawrev-3205	72	48	state	state	NOUN
inlawrev-3205	72	49	of	of	ADP
inlawrev-3205	72	50	indiana	indiana	PROPN
inlawrev-3205	72	51	,	,	PUNCT
inlawrev-3205	72	52	was	be	AUX
inlawrev-3205	72	53	subject	subject	ADJ
inlawrev-3205	72	54	to	to	ADP
inlawrev-3205	72	55	the	the	DET
inlawrev-3205	72	56	indiana	indiana	PROPN
inlawrev-3205	72	57	death	death	NOUN
inlawrev-3205	72	58	taxes	taxis	NOUN
inlawrev-3205	72	59	,	,	PUNCT
inlawrev-3205	72	60	specifically	specifically	ADV
inlawrev-3205	72	61	,	,	PUNCT
inlawrev-3205	72	62	to	to	ADP
inlawrev-3205	72	63	the	the	DET
inlawrev-3205	72	64	indiana	indiana	PROPN
inlawrev-3205	72	65	inheritance	inheritance	PROPN
inlawrev-3205	72	66	tax	tax	NOUN
inlawrev-3205	72	67	(	(	PUNCT
inlawrev-3205	72	68	iit	iit	PROPN
inlawrev-3205	72	69	)	)	PUNCT
inlawrev-3205	72	70	.	.	PUNCT
inlawrev-3205	73	1	12	12	NUM
inlawrev-3205	73	2	the	the	DET
inlawrev-3205	73	3	decedent	decedent	NOUN
inlawrev-3205	73	4	had	have	AUX
inlawrev-3205	73	5	established	establish	VERB
inlawrev-3205	73	6	a	a	DET
inlawrev-3205	73	7	revocable	revocable	ADJ
inlawrev-3205	73	8	trust	trust	NOUN
inlawrev-3205	73	9	,	,	PUNCT
inlawrev-3205	73	10	was	be	AUX
inlawrev-3205	73	11	trustee	trustee	NOUN
inlawrev-3205	73	12	of	of	ADP
inlawrev-3205	73	13	the	the	DET
inlawrev-3205	73	14	trust	trust	NOUN
inlawrev-3205	73	15	,	,	PUNCT
inlawrev-3205	73	16	and	and	CCONJ
inlawrev-3205	73	17	had	have	AUX
inlawrev-3205	73	18	transferred	transfer	VERB
inlawrev-3205	73	19	florida	florida	PROPN
inlawrev-3205	73	20	real	real	ADJ
inlawrev-3205	73	21	property	property	NOUN
inlawrev-3205	73	22	to	to	ADP
inlawrev-3205	73	23	the	the	DET
inlawrev-3205	73	24	trust	trust	NOUN
inlawrev-3205	73	25	during	during	ADP
inlawrev-3205	73	26	1991	1991	NUM
inlawrev-3205	73	27	.	.	PUNCT
inlawrev-3205	74	1	the	the	DET
inlawrev-3205	74	2	decedent	decedent	NOUN
inlawrev-3205	74	3	died	die	VERB
inlawrev-3205	74	4	on	on	ADP
inlawrev-3205	74	5	june	june	PROPN
inlawrev-3205	74	6	26	26	NUM
inlawrev-3205	74	7	,	,	PUNCT
inlawrev-3205	74	8	1993	1993	NUM
inlawrev-3205	74	9	,	,	PUNCT
inlawrev-3205	74	10	domiciled	domicile	VERB
inlawrev-3205	74	11	in	in	ADP
inlawrev-3205	74	12	johnson	johnson	PROPN
inlawrev-3205	74	13	county	county	PROPN
inlawrev-3205	74	14	,	,	PUNCT
inlawrev-3205	74	15	indiana	indiana	PROPN
inlawrev-3205	74	16	.	.	PUNCT
inlawrev-3205	75	1	when	when	SCONJ
inlawrev-3205	75	2	the	the	DET
inlawrev-3205	75	3	decedent	decedent	NOUN
inlawrev-3205	75	4	died	die	VERB
inlawrev-3205	75	5	,	,	PUNCT
inlawrev-3205	75	6	the	the	DET
inlawrev-3205	75	7	idsr	idsr	NOUN
inlawrev-3205	75	8	maintained	maintain	VERB
inlawrev-3205	75	9	that	that	SCONJ
inlawrev-3205	75	10	the	the	DET
inlawrev-3205	75	11	itt	itt	NOUN
inlawrev-3205	75	12	should	should	AUX
inlawrev-3205	75	13	be	be	AUX
inlawrev-3205	75	14	imposed	impose	VERB
inlawrev-3205	75	15	on	on	ADP
inlawrev-3205	75	16	the	the	DET
inlawrev-3205	75	17	value	value	NOUN
inlawrev-3205	75	18	of	of	ADP
inlawrev-3205	75	19	the	the	DET
inlawrev-3205	75	20	decedent	decedent	NOUN
inlawrev-3205	75	21	's	's	PART
inlawrev-3205	75	22	transfer	transfer	NOUN
inlawrev-3205	75	23	of	of	ADP
inlawrev-3205	75	24	the	the	DET
inlawrev-3205	75	25	florida	florida	PROPN
inlawrev-3205	75	26	real	real	ADJ
inlawrev-3205	75	27	property	property	NOUN
inlawrev-3205	75	28	to	to	ADP
inlawrev-3205	75	29	the	the	DET
inlawrev-3205	75	30	beneficiaries	beneficiary	NOUN
inlawrev-3205	75	31	thereof	thereof	ADV
inlawrev-3205	75	32	.	.	PUNCT
inlawrev-3205	76	1	had	have	AUX
inlawrev-3205	76	2	the	the	DET
inlawrev-3205	76	3	real	real	ADJ
inlawrev-3205	76	4	property	property	NOUN
inlawrev-3205	76	5	been	be	AUX
inlawrev-3205	76	6	owned	own	VERB
inlawrev-3205	76	7	by	by	ADP
inlawrev-3205	76	8	the	the	DET
inlawrev-3205	76	9	decedent	decedent	NOUN
inlawrev-3205	76	10	(	(	PUNCT
inlawrev-3205	76	11	outside	outside	ADP
inlawrev-3205	76	12	of	of	ADP
inlawrev-3205	76	13	the	the	DET
inlawrev-3205	76	14	trust	trust	NOUN
inlawrev-3205	76	15	)	)	PUNCT
inlawrev-3205	76	16	,	,	PUNCT
inlawrev-3205	76	17	the	the	DET
inlawrev-3205	76	18	value	value	NOUN
inlawrev-3205	76	19	of	of	ADP
inlawrev-3205	76	20	the	the	DET
inlawrev-3205	76	21	transfer	transfer	NOUN
inlawrev-3205	76	22	of	of	ADP
inlawrev-3205	76	23	the	the	DET
inlawrev-3205	76	24	real	real	ADJ
inlawrev-3205	76	25	property	property	NOUN
inlawrev-3205	76	26	would	would	AUX
inlawrev-3205	76	27	not	not	PART
inlawrev-3205	76	28	have	have	AUX
inlawrev-3205	76	29	been	be	AUX
inlawrev-3205	76	30	subject	subject	ADJ
inlawrev-3205	76	31	to	to	ADP
inlawrev-3205	76	32	the	the	DET
inlawrev-3205	76	33	iit	iit	NOUN
inlawrev-3205	76	34	.	.	PROPN
inlawrev-3205	76	35	13	13	NUM
inlawrev-3205	76	36	in	in	ADP
inlawrev-3205	76	37	a	a	DET
inlawrev-3205	76	38	nutshell	nutshell	NOUN
inlawrev-3205	76	39	,	,	PUNCT
inlawrev-3205	76	40	the	the	DET
inlawrev-3205	76	41	tax	tax	NOUN
inlawrev-3205	76	42	court	court	NOUN
inlawrev-3205	76	43	had	have	VERB
inlawrev-3205	76	44	to	to	PART
inlawrev-3205	76	45	determine	determine	VERB
inlawrev-3205	76	46	whether	whether	SCONJ
inlawrev-3205	76	47	the	the	DET
inlawrev-3205	76	48	interest	interest	NOUN
inlawrev-3205	76	49	in	in	ADP
inlawrev-3205	76	50	the	the	DET
inlawrev-3205	76	51	florida	florida	PROPN
inlawrev-3205	76	52	property	property	NOUN
inlawrev-3205	76	53	,	,	PUNCT
inlawrev-3205	76	54	which	which	PRON
inlawrev-3205	76	55	1995	1995	NUM
inlawrev-3205	76	56	)	)	PUNCT
inlawrev-3205	76	57	;	;	PUNCT
inlawrev-3205	76	58	indiana	indiana	PROPN
inlawrev-3205	76	59	dep't	dep't	NOUN
inlawrev-3205	76	60	of	of	ADP
inlawrev-3205	76	61	state	state	NOUN
inlawrev-3205	76	62	revenue	revenue	NOUN
inlawrev-3205	76	63	v.	v.	ADP
inlawrev-3205	76	64	estate	estate	NOUN
inlawrev-3205	76	65	of	of	ADP
inlawrev-3205	76	66	nichols	nichols	PROPN
inlawrev-3205	76	67	,	,	PUNCT
inlawrev-3205	76	68	659	659	NUM
inlawrev-3205	76	69	n.e.2d	n.e.2d	NOUN
inlawrev-3205	76	70	694	694	NUM
inlawrev-3205	76	71	(	(	PUNCT
inlawrev-3205	76	72	ind	ind	NOUN
inlawrev-3205	76	73	.	.	PUNCT
inlawrev-3205	77	1	t.c	t.c	PROPN
inlawrev-3205	77	2	.	.	PROPN
inlawrev-3205	77	3	1995	1995	NUM
inlawrev-3205	77	4	)	)	PUNCT
inlawrev-3205	77	5	;	;	PUNCT
inlawrev-3205	77	6	the	the	DET
inlawrev-3205	77	7	precedent	precedent	NOUN
inlawrev-3205	77	8	v.	v.	ADP
inlawrev-3205	77	9	state	state	PROPN
inlawrev-3205	77	10	bd	bd	PROPN
inlawrev-3205	77	11	.	.	PROPN
inlawrev-3205	77	12	of	of	ADP
inlawrev-3205	77	13	tax	tax	NOUN
inlawrev-3205	77	14	comm'rs	comm'rs	NOUN
inlawrev-3205	77	15	,	,	PUNCT
inlawrev-3205	77	16	659	659	NUM
inlawrev-3205	77	17	n.e.2d	n.e.2d	NOUN
inlawrev-3205	77	18	701	701	NUM
inlawrev-3205	77	19	(	(	PUNCT
inlawrev-3205	77	20	ind	ind	NOUN
inlawrev-3205	77	21	.	.	PUNCT
inlawrev-3205	78	1	t.c	t.c	PROPN
inlawrev-3205	78	2	.	.	PROPN
inlawrev-3205	78	3	1995	1995	NUM
inlawrev-3205	78	4	)	)	PUNCT
inlawrev-3205	78	5	;	;	PUNCT
inlawrev-3205	78	6	miles	mile	NOUN
inlawrev-3205	78	7	,	,	PUNCT
inlawrev-3205	78	8	inc	inc	PROPN
inlawrev-3205	78	9	.	.	PROPN
inlawrev-3205	79	1	v.	v.	PROPN
inlawrev-3205	79	2	indiana	indiana	PROPN
inlawrev-3205	79	3	dep't	dep't	PROPN
inlawrev-3205	79	4	of	of	ADP
inlawrev-3205	79	5	state	state	NOUN
inlawrev-3205	79	6	revenue	revenue	NOUN
inlawrev-3205	79	7	,	,	PUNCT
inlawrev-3205	79	8	659	659	NUM
inlawrev-3205	79	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	79	10	1	1	NUM
inlawrev-3205	79	11	158	158	NUM
inlawrev-3205	79	12	(	(	PUNCT
inlawrev-3205	79	13	ind	ind	NOUN
inlawrev-3205	79	14	.	.	PUNCT
inlawrev-3205	80	1	t.c	t.c	PROPN
inlawrev-3205	80	2	.	.	PROPN
inlawrev-3205	80	3	1995	1995	NUM
inlawrev-3205	80	4	)	)	PUNCT
inlawrev-3205	81	1	;	;	PUNCT
inlawrev-3205	81	2	dawkins	dawkin	NOUN
inlawrev-3205	81	3	v.	v.	ADP
inlawrev-3205	81	4	state	state	PROPN
inlawrev-3205	81	5	bd	bd	PROPN
inlawrev-3205	81	6	.	.	PROPN
inlawrev-3205	81	7	of	of	ADP
inlawrev-3205	81	8	tax	tax	NOUN
inlawrev-3205	81	9	comm'rs	comm'rs	NOUN
inlawrev-3205	81	10	,	,	PUNCT
inlawrev-3205	81	11	659	659	NUM
inlawrev-3205	81	12	n.e.2d	n.e.2d	NOUN
inlawrev-3205	81	13	706	706	NUM
inlawrev-3205	81	14	(	(	PUNCT
inlawrev-3205	81	15	ind	ind	NOUN
inlawrev-3205	81	16	.	.	PUNCT
inlawrev-3205	82	1	t.c	t.c	PROPN
inlawrev-3205	82	2	.	.	PROPN
inlawrev-3205	82	3	1995	1995	NUM
inlawrev-3205	82	4	)	)	PUNCT
inlawrev-3205	82	5	;	;	PUNCT
inlawrev-3205	82	6	dziacko	dziacko	PROPN
inlawrev-3205	82	7	v.	v.	ADP
inlawrev-3205	82	8	state	state	PROPN
inlawrev-3205	82	9	bd	bd	PROPN
inlawrev-3205	82	10	.	.	PROPN
inlawrev-3205	82	11	of	of	ADP
inlawrev-3205	82	12	tax	tax	NOUN
inlawrev-3205	82	13	comm'rs	comm'rs	NOUN
inlawrev-3205	82	14	,	,	PUNCT
inlawrev-3205	82	15	659	659	NUM
inlawrev-3205	82	16	n.e.2d	n.e.2d	NOUN
inlawrev-3205	82	17	1	1	NUM
inlawrev-3205	82	18	165	165	NUM
inlawrev-3205	82	19	(	(	PUNCT
inlawrev-3205	82	20	ind	ind	NOUN
inlawrev-3205	82	21	.	.	PUNCT
inlawrev-3205	83	1	t.c	t.c	PROPN
inlawrev-3205	83	2	.	.	PROPN
inlawrev-3205	83	3	1995	1995	NUM
inlawrev-3205	83	4	)	)	PUNCT
inlawrev-3205	83	5	.	.	PUNCT
inlawrev-3205	84	1	8	8	X
inlawrev-3205	84	2	.	.	X
inlawrev-3205	84	3	648	648	NUM
inlawrev-3205	84	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	84	5	401	401	NUM
inlawrev-3205	84	6	(	(	PUNCT
inlawrev-3205	84	7	ind	ind	NOUN
inlawrev-3205	84	8	.	.	PUNCT
inlawrev-3205	85	1	t.c	t.c	PROPN
inlawrev-3205	85	2	.	.	PROPN
inlawrev-3205	85	3	1995	1995	NUM
inlawrev-3205	85	4	)	)	PUNCT
inlawrev-3205	85	5	.	.	PUNCT
inlawrev-3205	86	1	9	9	X
inlawrev-3205	86	2	.	.	X
inlawrev-3205	86	3	ind	ind	PROPN
inlawrev-3205	86	4	.	.	PUNCT
inlawrev-3205	86	5	code	code	PROPN
inlawrev-3205	86	6	§	§	PROPN
inlawrev-3205	86	7	§	§	PROPN
inlawrev-3205	86	8	6	6	NUM
inlawrev-3205	86	9	-	-	SYM
inlawrev-3205	86	10	7	7	NUM
inlawrev-3205	86	11	-	-	PUNCT
inlawrev-3205	86	12	1	1	NUM
inlawrev-3205	86	13	-	-	SYM
inlawrev-3205	86	14	1	1	NUM
inlawrev-3205	86	15	to	to	ADP
inlawrev-3205	86	16	-36	-36	PROPN
inlawrev-3205	86	17	(	(	PUNCT
inlawrev-3205	86	18	1993	1993	NUM
inlawrev-3205	86	19	&	&	CCONJ
inlawrev-3205	86	20	supp	supp	PROPN
inlawrev-3205	86	21	.	.	PUNCT
inlawrev-3205	87	1	1995	1995	NUM
inlawrev-3205	87	2	)	)	PUNCT
inlawrev-3205	87	3	.	.	PUNCT
inlawrev-3205	88	1	the	the	DET
inlawrev-3205	88	2	ict	ict	PROPN
inlawrev-3205	88	3	is	be	AUX
inlawrev-3205	88	4	an	an	DET
inlawrev-3205	88	5	excise	excise	NOUN
inlawrev-3205	88	6	tax	tax	NOUN
inlawrev-3205	88	7	on	on	ADP
inlawrev-3205	88	8	cigarettes	cigarette	NOUN
inlawrev-3205	88	9	that	that	PRON
inlawrev-3205	88	10	the	the	DET
inlawrev-3205	88	11	state	state	NOUN
inlawrev-3205	88	12	precollects	precollect	VERB
inlawrev-3205	88	13	from	from	ADP
inlawrev-3205	88	14	cigarette	cigarette	NOUN
inlawrev-3205	88	15	distributors	distributor	NOUN
inlawrev-3205	88	16	;	;	PUNCT
inlawrev-3205	88	17	the	the	DET
inlawrev-3205	88	18	distributors	distributor	NOUN
inlawrev-3205	88	19	place	place	VERB
inlawrev-3205	88	20	cigarette	cigarette	NOUN
inlawrev-3205	88	21	stamps	stamp	NOUN
inlawrev-3205	88	22	on	on	ADP
inlawrev-3205	88	23	individual	individual	ADJ
inlawrev-3205	88	24	cigarette	cigarette	NOUN
inlawrev-3205	88	25	packages	package	NOUN
inlawrev-3205	88	26	to	to	PART
inlawrev-3205	88	27	evidence	evidence	NOUN
inlawrev-3205	88	28	that	that	SCONJ
inlawrev-3205	88	29	the	the	DET
inlawrev-3205	88	30	tax	tax	NOUN
inlawrev-3205	88	31	has	have	AUX
inlawrev-3205	88	32	been	be	AUX
inlawrev-3205	88	33	paid	pay	VERB
inlawrev-3205	88	34	.	.	PUNCT
inlawrev-3205	89	1	i	i	PRON
inlawrev-3205	89	2	d.	d.	PROPN
inlawrev-3205	89	3	1	1	NUM
inlawrev-3205	89	4	0	0	NUM
inlawrev-3205	89	5	.	.	PUNCT
inlawrev-3205	90	1	indiana	indiana	PROPN
inlawrev-3205	90	2	eby	eby	PROPN
inlawrev-3205	90	3	-	-	PUNCT
inlawrev-3205	90	4	brown	brown	PROPN
inlawrev-3205	90	5	co.	co.	PROPN
inlawrev-3205	90	6	,	,	PUNCT
inlawrev-3205	90	7	648	648	NUM
inlawrev-3205	90	8	n.e.2d	n.e.2d	NOUN
inlawrev-3205	90	9	at	at	ADP
inlawrev-3205	90	10	404	404	NUM
inlawrev-3205	90	11	-	-	SYM
inlawrev-3205	90	12	06	06	NUM
inlawrev-3205	90	13	.	.	PUNCT
inlawrev-3205	91	1	11	11	NUM
inlawrev-3205	91	2	.	.	X
inlawrev-3205	92	1	659	659	NUM
inlawrev-3205	92	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	92	3	694	694	NUM
inlawrev-3205	92	4	(	(	PUNCT
inlawrev-3205	92	5	ind	ind	NOUN
inlawrev-3205	92	6	.	.	PUNCT
inlawrev-3205	93	1	t.c	t.c	PROPN
inlawrev-3205	93	2	.	.	PROPN
inlawrev-3205	93	3	1995	1995	NUM
inlawrev-3205	93	4	)	)	PUNCT
inlawrev-3205	93	5	.	.	PUNCT
inlawrev-3205	94	1	12	12	NUM
inlawrev-3205	94	2	.	.	PUNCT
inlawrev-3205	95	1	ind	ind	PROPN
inlawrev-3205	95	2	.	.	PUNCT
inlawrev-3205	95	3	code	code	PROPN
inlawrev-3205	95	4	§	§	PROPN
inlawrev-3205	95	5	§	§	PROPN
inlawrev-3205	95	6	6	6	NUM
inlawrev-3205	95	7	-	-	SYM
inlawrev-3205	95	8	4.1	4.1	NUM
inlawrev-3205	95	9	-	-	SYM
inlawrev-3205	95	10	1	1	NUM
inlawrev-3205	95	11	to	to	ADP
inlawrev-3205	95	12	-12	-12	NUM
inlawrev-3205	95	13	(	(	PUNCT
inlawrev-3205	95	14	1993	1993	NUM
inlawrev-3205	95	15	&	&	CCONJ
inlawrev-3205	95	16	supp	supp	PROPN
inlawrev-3205	95	17	.	.	PUNCT
inlawrev-3205	96	1	1995	1995	NUM
inlawrev-3205	96	2	)	)	PUNCT
inlawrev-3205	96	3	.	.	PUNCT
inlawrev-3205	97	1	13	13	NUM
inlawrev-3205	97	2	.	.	X
inlawrev-3205	97	3	see	see	VERB
inlawrev-3205	97	4	ind	ind	PROPN
inlawrev-3205	97	5	.	.	PUNCT
inlawrev-3205	98	1	code	code	PROPN
inlawrev-3205	98	2	§	§	PROPN
inlawrev-3205	98	3	6	6	NUM
inlawrev-3205	98	4	-	-	SYM
inlawrev-3205	98	5	4.1	4.1	NUM
inlawrev-3205	98	6	-	-	PUNCT
inlawrev-3205	98	7	2	2	NUM
inlawrev-3205	98	8	-	-	PUNCT
inlawrev-3205	98	9	2(b	2(b	NUM
inlawrev-3205	98	10	)	)	PUNCT
inlawrev-3205	98	11	(	(	PUNCT
inlawrev-3205	98	12	1993	1993	NUM
inlawrev-3205	98	13	)	)	PUNCT
inlawrev-3205	98	14	.	.	PUNCT
inlawrev-3205	99	1	1	1	NUM
inlawrev-3205	99	2	080	080	NUM
inlawrev-3205	99	3	indiana	indiana	PROPN
inlawrev-3205	99	4	law	law	PROPN
inlawrev-3205	99	5	review	review	NOUN
inlawrev-3205	99	6	[	[	X
inlawrev-3205	99	7	vol	vol	NOUN
inlawrev-3205	99	8	.	.	PUNCT
inlawrev-3205	99	9	29	29	NUM
inlawrev-3205	99	10	:	:	SYM
inlawrev-3205	99	11	1	1	NUM
inlawrev-3205	99	12	077	077	NUM
inlawrev-3205	99	13	was	be	AUX
inlawrev-3205	99	14	held	hold	VERB
inlawrev-3205	99	15	in	in	ADP
inlawrev-3205	99	16	trust	trust	NOUN
inlawrev-3205	99	17	,	,	PUNCT
inlawrev-3205	99	18	was	be	AUX
inlawrev-3205	99	19	an	an	DET
inlawrev-3205	99	20	interest	interest	NOUN
inlawrev-3205	99	21	in	in	ADP
inlawrev-3205	99	22	real	real	ADJ
inlawrev-3205	99	23	property	property	NOUN
inlawrev-3205	99	24	or	or	CCONJ
inlawrev-3205	99	25	an	an	DET
inlawrev-3205	99	26	interest	interest	NOUN
inlawrev-3205	99	27	in	in	ADP
inlawrev-3205	99	28	intangible	intangible	ADJ
inlawrev-3205	99	29	personal	personal	ADJ
inlawrev-3205	99	30	property	property	NOUN
inlawrev-3205	99	31	.	.	PUNCT
inlawrev-3205	100	1	in	in	ADP
inlawrev-3205	100	2	holding	hold	VERB
inlawrev-3205	100	3	that	that	SCONJ
inlawrev-3205	100	4	the	the	DET
inlawrev-3205	100	5	value	value	NOUN
inlawrev-3205	100	6	of	of	ADP
inlawrev-3205	100	7	the	the	DET
inlawrev-3205	100	8	florida	florida	PROPN
inlawrev-3205	100	9	real	real	ADJ
inlawrev-3205	100	10	property	property	NOUN
inlawrev-3205	100	11	was	be	AUX
inlawrev-3205	100	12	subject	subject	ADJ
inlawrev-3205	100	13	to	to	ADP
inlawrev-3205	100	14	the	the	DET
inlawrev-3205	100	15	ht	ht	PROPN
inlawrev-3205	100	16	,	,	PUNCT
inlawrev-3205	100	17	the	the	DET
inlawrev-3205	100	18	tax	tax	NOUN
inlawrev-3205	100	19	court	court	NOUN
inlawrev-3205	100	20	stated	state	VERB
inlawrev-3205	100	21	that	that	SCONJ
inlawrev-3205	100	22	a	a	DET
inlawrev-3205	100	23	trust	trust	NOUN
inlawrev-3205	100	24	interest	interest	NOUN
inlawrev-3205	100	25	has	have	VERB
inlawrev-3205	100	26	the	the	DET
inlawrev-3205	100	27	character	character	NOUN
inlawrev-3205	100	28	of	of	ADP
inlawrev-3205	100	29	real	real	ADJ
inlawrev-3205	100	30	property	property	NOUN
inlawrev-3205	100	31	under	under	ADP
inlawrev-3205	100	32	indiana	indiana	PROPN
inlawrev-3205	100	33	code	code	PROPN
inlawrev-3205	100	34	section	section	NOUN
inlawrev-3205	100	35	30	30	NUM
inlawrev-3205	100	36	-	-	SYM
inlawrev-3205	100	37	4	4	NUM
inlawrev-3205	100	38	-	-	PUNCT
inlawrev-3205	100	39	2	2	NUM
inlawrev-3205	100	40	-	-	PUNCT
inlawrev-3205	100	41	7(c	7(c	NUM
inlawrev-3205	100	42	)	)	PUNCT
inlawrev-3205	100	43	only	only	ADV
inlawrev-3205	100	44	if	if	SCONJ
inlawrev-3205	100	45	the	the	DET
inlawrev-3205	100	46	trust	trust	NOUN
inlawrev-3205	100	47	agreement	agreement	NOUN
inlawrev-3205	100	48	contains	contain	VERB
inlawrev-3205	100	49	a	a	DET
inlawrev-3205	100	50	requirement	requirement	NOUN
inlawrev-3205	100	51	that	that	SCONJ
inlawrev-3205	100	52	the	the	DET
inlawrev-3205	100	53	trustee	trustee	NOUN
inlawrev-3205	100	54	distribute	distribute	VERB
inlawrev-3205	100	55	the	the	DET
inlawrev-3205	100	56	real	real	ADJ
inlawrev-3205	100	57	property	property	NOUN
inlawrev-3205	100	58	,	,	PUNCT
inlawrev-3205	100	59	at	at	ADP
inlawrev-3205	100	60	some	some	DET
inlawrev-3205	100	61	time	time	NOUN
inlawrev-3205	100	62	,	,	PUNCT
inlawrev-3205	100	63	to	to	ADP
inlawrev-3205	100	64	a	a	DET
inlawrev-3205	100	65	beneficiary	beneficiary	NOUN
inlawrev-3205	100	66	.	.	PUNCT
inlawrev-3205	101	1	14	14	NUM
inlawrev-3205	101	2	however	however	ADV
inlawrev-3205	101	3	,	,	PUNCT
inlawrev-3205	101	4	the	the	DET
inlawrev-3205	101	5	tax	tax	NOUN
inlawrev-3205	101	6	court	court	NOUN
inlawrev-3205	101	7	determined	determine	VERB
inlawrev-3205	101	8	that	that	SCONJ
inlawrev-3205	101	9	the	the	DET
inlawrev-3205	101	10	beneficiaries	beneficiary	NOUN
inlawrev-3205	101	11	'	'	PART
inlawrev-3205	101	12	interest	interest	NOUN
inlawrev-3205	101	13	under	under	ADP
inlawrev-3205	101	14	the	the	DET
inlawrev-3205	101	15	decedent	decedent	NOUN
inlawrev-3205	101	16	's	's	PART
inlawrev-3205	101	17	trust	trust	NOUN
inlawrev-3205	101	18	was	be	AUX
inlawrev-3205	101	19	an	an	DET
inlawrev-3205	101	20	interest	interest	NOUN
inlawrev-3205	101	21	in	in	ADP
inlawrev-3205	101	22	intangible	intangible	ADJ
inlawrev-3205	101	23	personal	personal	ADJ
inlawrev-3205	101	24	property	property	NOUN
inlawrev-3205	101	25	,	,	PUNCT
inlawrev-3205	101	26	and	and	CCONJ
inlawrev-3205	101	27	therefore	therefore	ADV
inlawrev-3205	101	28	,	,	PUNCT
inlawrev-3205	101	29	was	be	AUX
inlawrev-3205	101	30	subject	subject	ADJ
inlawrev-3205	101	31	to	to	ADP
inlawrev-3205	101	32	the	the	DET
inlawrev-3205	101	33	iit	iit	NOUN
inlawrev-3205	101	34	for	for	ADP
inlawrev-3205	101	35	the	the	DET
inlawrev-3205	101	36	following	follow	VERB
inlawrev-3205	101	37	reasons	reason	NOUN
inlawrev-3205	101	38	:	:	PUNCT
inlawrev-3205	101	39	(	(	PUNCT
inlawrev-3205	101	40	1	1	X
inlawrev-3205	101	41	)	)	PUNCT
inlawrev-3205	101	42	the	the	DET
inlawrev-3205	101	43	trust	trust	NOUN
inlawrev-3205	101	44	agreement	agreement	NOUN
inlawrev-3205	101	45	was	be	AUX
inlawrev-3205	101	46	silent	silent	ADJ
inlawrev-3205	101	47	as	as	ADP
inlawrev-3205	101	48	to	to	ADP
inlawrev-3205	101	49	whether	whether	SCONJ
inlawrev-3205	101	50	a	a	DET
inlawrev-3205	101	51	distribution	distribution	NOUN
inlawrev-3205	101	52	of	of	ADP
inlawrev-3205	101	53	trust	trust	NOUN
inlawrev-3205	101	54	property	property	NOUN
inlawrev-3205	101	55	had	have	AUX
inlawrev-3205	101	56	to	to	PART
inlawrev-3205	101	57	be	be	AUX
inlawrev-3205	101	58	in	in	ADP
inlawrev-3205	101	59	kind	kind	NOUN
inlawrev-3205	101	60	or	or	CCONJ
inlawrev-3205	101	61	in	in	ADP
inlawrev-3205	101	62	cash	cash	NOUN
inlawrev-3205	101	63	;	;	PUNCT
inlawrev-3205	101	64	(	(	PUNCT
inlawrev-3205	101	65	2	2	X
inlawrev-3205	101	66	)	)	PUNCT
inlawrev-3205	101	67	the	the	DET
inlawrev-3205	101	68	trust	trust	NOUN
inlawrev-3205	101	69	agreement	agreement	NOUN
inlawrev-3205	101	70	granted	grant	VERB
inlawrev-3205	101	71	the	the	DET
inlawrev-3205	101	72	trustee	trustee	NOUN
inlawrev-3205	101	73	broad	broad	ADJ
inlawrev-3205	101	74	discretionary	discretionary	ADJ
inlawrev-3205	101	75	powers	power	NOUN
inlawrev-3205	101	76	to	to	PART
inlawrev-3205	101	77	deal	deal	VERB
inlawrev-3205	101	78	with	with	ADP
inlawrev-3205	101	79	and	and	CCONJ
inlawrev-3205	101	80	administer	administer	VERB
inlawrev-3205	101	81	the	the	DET
inlawrev-3205	101	82	trust	trust	NOUN
inlawrev-3205	101	83	principal	principal	NOUN
inlawrev-3205	101	84	,	,	PUNCT
inlawrev-3205	101	85	including	include	VERB
inlawrev-3205	101	86	,	,	PUNCT
inlawrev-3205	101	87	but	but	CCONJ
inlawrev-3205	101	88	not	not	PART
inlawrev-3205	101	89	limited	limit	VERB
inlawrev-3205	101	90	to	to	ADP
inlawrev-3205	101	91	,	,	PUNCT
inlawrev-3205	101	92	the	the	DET
inlawrev-3205	101	93	explicit	explicit	ADJ
inlawrev-3205	101	94	power	power	NOUN
inlawrev-3205	101	95	to	to	PART
inlawrev-3205	101	96	make	make	VERB
inlawrev-3205	101	97	distributions	distribution	NOUN
inlawrev-3205	101	98	whether	whether	SCONJ
inlawrev-3205	101	99	in	in	ADP
inlawrev-3205	101	100	kind	kind	NOUN
inlawrev-3205	101	101	or	or	CCONJ
inlawrev-3205	101	102	in	in	ADP
inlawrev-3205	101	103	cash	cash	NOUN
inlawrev-3205	101	104	;	;	PUNCT
inlawrev-3205	101	105	and	and	CCONJ
inlawrev-3205	101	106	(	(	PUNCT
inlawrev-3205	101	107	3	3	X
inlawrev-3205	101	108	)	)	PUNCT
inlawrev-3205	101	109	the	the	DET
inlawrev-3205	101	110	trustee	trustee	NOUN
inlawrev-3205	101	111	's	's	PART
inlawrev-3205	101	112	discretion	discretion	NOUN
inlawrev-3205	101	113	to	to	PART
inlawrev-3205	101	114	distribute	distribute	VERB
inlawrev-3205	101	115	property	property	NOUN
inlawrev-3205	101	116	in	in	ADP
inlawrev-3205	101	117	cash	cash	NOUN
inlawrev-3205	101	118	or	or	CCONJ
inlawrev-3205	101	119	in	in	ADP
inlawrev-3205	101	120	kind	kind	NOUN
inlawrev-3205	101	121	was	be	AUX
inlawrev-3205	101	122	not	not	PART
inlawrev-3205	101	123	restricted	restrict	VERB
inlawrev-3205	101	124	by	by	ADP
inlawrev-3205	101	125	the	the	DET
inlawrev-3205	101	126	beneficiaries	beneficiary	NOUN
inlawrev-3205	101	127	'	'	PART
inlawrev-3205	101	128	wishes	wish	NOUN
inlawrev-3205	101	129	,	,	PUNCT
inlawrev-3205	101	130	that	that	ADV
inlawrev-3205	101	131	is	is	ADV
inlawrev-3205	101	132	,	,	PUNCT
inlawrev-3205	101	133	the	the	DET
inlawrev-3205	101	134	beneficiaries	beneficiary	NOUN
inlawrev-3205	101	135	could	could	AUX
inlawrev-3205	101	136	not	not	PART
inlawrev-3205	101	137	require	require	VERB
inlawrev-3205	101	138	the	the	DET
inlawrev-3205	101	139	trustee	trustee	NOUN
inlawrev-3205	101	140	to	to	PART
inlawrev-3205	101	141	distribute	distribute	VERB
inlawrev-3205	101	142	property	property	NOUN
inlawrev-3205	101	143	in	in	ADP
inlawrev-3205	101	144	kind	kind	NOUN
inlawrev-3205	101	145	.	.	PUNCT
inlawrev-3205	102	1	15	15	NUM
inlawrev-3205	102	2	ironically	ironically	ADV
inlawrev-3205	102	3	,	,	PUNCT
inlawrev-3205	102	4	indiana	indiana	PROPN
inlawrev-3205	102	5	code	code	PROPN
inlawrev-3205	102	6	section	section	PROPN
inlawrev-3205	102	7	6	6	NUM
inlawrev-3205	102	8	-	-	SYM
inlawrev-3205	102	9	4.1	4.1	NUM
inlawrev-3205	102	10	-	-	PUNCT
inlawrev-3205	102	11	2	2	NUM
inlawrev-3205	102	12	-	-	SYM
inlawrev-3205	102	13	2	2	NUM
inlawrev-3205	102	14	was	be	AUX
inlawrev-3205	102	15	amended	amend	VERB
inlawrev-3205	102	16	,	,	PUNCT
inlawrev-3205	102	17	effective	effective	ADJ
inlawrev-3205	102	18	july	july	PROPN
inlawrev-3205	102	19	1	1	NUM
inlawrev-3205	102	20	,	,	PUNCT
inlawrev-3205	102	21	1993	1993	NUM
inlawrev-3205	102	22	,	,	PUNCT
inlawrev-3205	102	23	to	to	PART
inlawrev-3205	102	24	provide	provide	VERB
inlawrev-3205	102	25	that	that	SCONJ
inlawrev-3205	102	26	the	the	DET
inlawrev-3205	102	27	itt	itt	NOUN
inlawrev-3205	102	28	would	would	AUX
inlawrev-3205	102	29	not	not	PART
inlawrev-3205	102	30	apply	apply	VERB
inlawrev-3205	102	31	to	to	ADP
inlawrev-3205	102	32	a	a	DET
inlawrev-3205	102	33	real	real	ADJ
inlawrev-3205	102	34	property	property	NOUN
inlawrev-3205	102	35	interest	interest	NOUN
inlawrev-3205	102	36	transfer	transfer	NOUN
inlawrev-3205	102	37	if	if	SCONJ
inlawrev-3205	102	38	the	the	DET
inlawrev-3205	102	39	interest	interest	NOUN
inlawrev-3205	102	40	transferred	transfer	VERB
inlawrev-3205	102	41	was	be	AUX
inlawrev-3205	102	42	in	in	ADP
inlawrev-3205	102	43	:	:	PUNCT
inlawrev-3205	102	44	(	(	PUNCT
inlawrev-3205	102	45	1	1	X
inlawrev-3205	102	46	)	)	PUNCT
inlawrev-3205	102	47	real	real	ADJ
inlawrev-3205	102	48	property	property	NOUN
inlawrev-3205	102	49	that	that	PRON
inlawrev-3205	102	50	was	be	AUX
inlawrev-3205	102	51	located	locate	VERB
inlawrev-3205	102	52	outside	outside	ADP
inlawrev-3205	102	53	of	of	ADP
inlawrev-3205	102	54	the	the	DET
inlawrev-3205	102	55	state	state	NOUN
inlawrev-3205	102	56	of	of	ADP
inlawrev-3205	102	57	indiana	indiana	PROPN
inlawrev-3205	102	58	,	,	PUNCT
inlawrev-3205	102	59	regardless	regardless	ADV
inlawrev-3205	102	60	of	of	ADP
inlawrev-3205	102	61	whether	whether	SCONJ
inlawrev-3205	102	62	the	the	DET
inlawrev-3205	102	63	real	real	ADJ
inlawrev-3205	102	64	property	property	NOUN
inlawrev-3205	102	65	was	be	AUX
inlawrev-3205	102	66	held	hold	VERB
inlawrev-3205	102	67	in	in	ADP
inlawrev-3205	102	68	a	a	DET
inlawrev-3205	102	69	trust	trust	NOUN
inlawrev-3205	102	70	or	or	CCONJ
inlawrev-3205	102	71	whether	whether	SCONJ
inlawrev-3205	102	72	the	the	DET
inlawrev-3205	102	73	trustee	trustee	NOUN
inlawrev-3205	102	74	was	be	AUX
inlawrev-3205	102	75	required	require	VERB
inlawrev-3205	102	76	to	to	PART
inlawrev-3205	102	77	distribute	distribute	VERB
inlawrev-3205	102	78	the	the	DET
inlawrev-3205	102	79	real	real	ADJ
inlawrev-3205	102	80	property	property	NOUN
inlawrev-3205	102	81	in	in	ADP
inlawrev-3205	102	82	-	-	PUNCT
inlawrev-3205	102	83	kind	kind	NOUN
inlawrev-3205	102	84	;	;	PUNCT
inlawrev-3205	102	85	or	or	CCONJ
inlawrev-3205	102	86	(	(	PUNCT
inlawrev-3205	102	87	2	2	X
inlawrev-3205	102	88	)	)	PUNCT
inlawrev-3205	102	89	real	real	ADJ
inlawrev-3205	102	90	property	property	NOUN
inlawrev-3205	102	91	that	that	PRON
inlawrev-3205	102	92	was	be	AUX
inlawrev-3205	102	93	transferred	transfer	VERB
inlawrev-3205	102	94	to	to	ADP
inlawrev-3205	102	95	an	an	DET
inlawrev-3205	102	96	irrevocable	irrevocable	ADJ
inlawrev-3205	102	97	trust	trust	NOUN
inlawrev-3205	102	98	during	during	ADP
inlawrev-3205	102	99	the	the	DET
inlawrev-3205	102	100	decedent	decedent	NOUN
inlawrev-3205	102	101	's	's	PART
inlawrev-3205	102	102	life	life	NOUN
inlawrev-3205	102	103	,	,	PUNCT
inlawrev-3205	102	104	and	and	CCONJ
inlawrev-3205	102	105	the	the	DET
inlawrev-3205	102	106	transfer	transfer	NOUN
inlawrev-3205	102	107	to	to	ADP
inlawrev-3205	102	108	the	the	DET
inlawrev-3205	102	109	trust	trust	NOUN
inlawrev-3205	102	110	was	be	AUX
inlawrev-3205	102	111	not	not	PART
inlawrev-3205	102	112	made	make	VERB
inlawrev-3205	102	113	in	in	ADP
inlawrev-3205	102	114	contemplation	contemplation	NOUN
inlawrev-3205	102	115	of	of	ADP
inlawrev-3205	102	116	the	the	DET
inlawrev-3205	102	117	transferor	transferor	NOUN
inlawrev-3205	102	118	's	's	PART
inlawrev-3205	102	119	death	death	NOUN
inlawrev-3205	102	120	,	,	PUNCT
inlawrev-3205	102	121	and	and	CCONJ
inlawrev-3205	102	122	the	the	DET
inlawrev-3205	102	123	decedent	decedent	NOUN
inlawrev-3205	102	124	did	do	AUX
inlawrev-3205	102	125	not	not	PART
inlawrev-3205	102	126	retain	retain	VERB
inlawrev-3205	102	127	an	an	DET
inlawrev-3205	102	128	interest	interest	NOUN
inlawrev-3205	102	129	in	in	ADP
inlawrev-3205	102	130	the	the	DET
inlawrev-3205	102	131	trust	trust	NOUN
inlawrev-3205	102	132	.	.	PUNCT
inlawrev-3205	103	1	16	16	NUM
inlawrev-3205	104	1	the	the	DET
inlawrev-3205	104	2	amendment	amendment	NOUN
inlawrev-3205	104	3	provided	provide	VERB
inlawrev-3205	104	4	that	that	SCONJ
inlawrev-3205	104	5	the	the	DET
inlawrev-3205	104	6	ht	ht	PROPN
inlawrev-3205	104	7	did	do	AUX
inlawrev-3205	104	8	apply	apply	VERB
inlawrev-3205	104	9	to	to	ADP
inlawrev-3205	104	10	a	a	DET
inlawrev-3205	104	11	property	property	NOUN
inlawrev-3205	104	12	interest	interest	NOUN
inlawrev-3205	104	13	transfer	transfer	NOUN
inlawrev-3205	104	14	if	if	SCONJ
inlawrev-3205	104	15	the	the	DET
inlawrev-3205	104	16	interest	interest	NOUN
inlawrev-3205	104	17	transferred	transfer	VERB
inlawrev-3205	104	18	was	be	AUX
inlawrev-3205	104	19	in	in	ADP
inlawrev-3205	104	20	real	real	ADJ
inlawrev-3205	104	21	property	property	NOUN
inlawrev-3205	104	22	that	that	PRON
inlawrev-3205	104	23	was	be	AUX
inlawrev-3205	104	24	located	locate	VERB
inlawrev-3205	104	25	inside	inside	ADV
inlawrev-3205	104	26	of	of	ADP
inlawrev-3205	104	27	the	the	DET
inlawrev-3205	104	28	state	state	NOUN
inlawrev-3205	104	29	of	of	ADP
inlawrev-3205	104	30	indiana	indiana	PROPN
inlawrev-3205	104	31	,	,	PUNCT
inlawrev-3205	104	32	regardless	regardless	ADV
inlawrev-3205	104	33	of	of	ADP
inlawrev-3205	104	34	whether	whether	SCONJ
inlawrev-3205	104	35	the	the	DET
inlawrev-3205	104	36	real	real	ADJ
inlawrev-3205	104	37	property	property	NOUN
inlawrev-3205	104	38	was	be	AUX
inlawrev-3205	104	39	held	hold	VERB
inlawrev-3205	104	40	in	in	ADP
inlawrev-3205	104	41	a	a	DET
inlawrev-3205	104	42	trust	trust	NOUN
inlawrev-3205	104	43	or	or	CCONJ
inlawrev-3205	104	44	whether	whether	SCONJ
inlawrev-3205	104	45	the	the	DET
inlawrev-3205	104	46	trustee	trustee	NOUN
inlawrev-3205	104	47	was	be	AUX
inlawrev-3205	104	48	required	require	VERB
inlawrev-3205	104	49	to	to	PART
inlawrev-3205	104	50	distribute	distribute	VERB
inlawrev-3205	104	51	the	the	DET
inlawrev-3205	104	52	real	real	ADJ
inlawrev-3205	104	53	property	property	NOUN
inlawrev-3205	104	54	in	in	ADP
inlawrev-3205	104	55	-	-	PUNCT
inlawrev-3205	104	56	kind	kind	NOUN
inlawrev-3205	104	57	.	.	PUNCT
inlawrev-3205	105	1	however	however	ADV
inlawrev-3205	105	2	,	,	PUNCT
inlawrev-3205	105	3	the	the	DET
inlawrev-3205	105	4	iit	iit	PROPN
inlawrev-3205	105	5	did	do	AUX
inlawrev-3205	105	6	not	not	PART
inlawrev-3205	105	7	apply	apply	VERB
inlawrev-3205	105	8	if	if	SCONJ
inlawrev-3205	105	9	the	the	DET
inlawrev-3205	105	10	real	real	ADJ
inlawrev-3205	105	11	property	property	NOUN
inlawrev-3205	105	12	was	be	AUX
inlawrev-3205	105	13	transferred	transfer	VERB
inlawrev-3205	105	14	to	to	ADP
inlawrev-3205	105	15	an	an	DET
inlawrev-3205	105	16	irrevocable	irrevocable	ADJ
inlawrev-3205	105	17	trust	trust	NOUN
inlawrev-3205	105	18	during	during	ADP
inlawrev-3205	105	19	the	the	DET
inlawrev-3205	105	20	decedent	decedent	NOUN
inlawrev-3205	105	21	's	's	PART
inlawrev-3205	105	22	life	life	NOUN
inlawrev-3205	105	23	,	,	PUNCT
inlawrev-3205	105	24	and	and	CCONJ
inlawrev-3205	105	25	the	the	DET
inlawrev-3205	105	26	transfer	transfer	NOUN
inlawrev-3205	105	27	to	to	ADP
inlawrev-3205	105	28	the	the	DET
inlawrev-3205	105	29	trust	trust	NOUN
inlawrev-3205	105	30	was	be	AUX
inlawrev-3205	105	31	not	not	PART
inlawrev-3205	105	32	made	make	VERB
inlawrev-3205	105	33	in	in	ADP
inlawrev-3205	105	34	contemplation	contemplation	NOUN
inlawrev-3205	105	35	of	of	ADP
inlawrev-3205	105	36	the	the	DET
inlawrev-3205	105	37	transferor	transferor	NOUN
inlawrev-3205	105	38	's	's	PART
inlawrev-3205	105	39	death	death	NOUN
inlawrev-3205	105	40	,	,	PUNCT
inlawrev-3205	105	41	and	and	CCONJ
inlawrev-3205	105	42	the	the	DET
inlawrev-3205	105	43	decedent	decedent	NOUN
inlawrev-3205	105	44	did	do	AUX
inlawrev-3205	105	45	not	not	PART
inlawrev-3205	105	46	retain	retain	VERB
inlawrev-3205	105	47	an	an	DET
inlawrev-3205	105	48	interest	interest	NOUN
inlawrev-3205	105	49	in	in	ADP
inlawrev-3205	105	50	the	the	DET
inlawrev-3205	105	51	trust	trust	NOUN
inlawrev-3205	105	52	.	.	PUNCT
inlawrev-3205	106	1	17	17	NUM
inlawrev-3205	106	2	c.	c.	PROPN
inlawrev-3205	106	3	indiana	indiana	PROPN
inlawrev-3205	106	4	income	income	NOUN
inlawrev-3205	106	5	taxes	taxis	NOUN
inlawrev-3205	106	6	—	—	PUNCT
inlawrev-3205	106	7	adjusted	adjust	VERB
inlawrev-3205	106	8	gross	gross	ADJ
inlawrev-3205	106	9	income	income	NOUN
inlawrev-3205	106	10	tax	tax	NOUN
inlawrev-3205	106	11	(	(	PUNCT
inlawrev-3205	106	12	iagit	iagit	NOUN
inlawrev-3205	106	13	)	)	PUNCT
inlawrev-3205	106	14	in	in	ADP
inlawrev-3205	106	15	koufos	koufos	PROPN
inlawrev-3205	106	16	v.	v.	PROPN
inlawrev-3205	106	17	indiana	indiana	PROPN
inlawrev-3205	106	18	department	department	PROPN
inlawrev-3205	106	19	ofstate	ofstate	NOUN
inlawrev-3205	106	20	revenue	revenue	NOUN
inlawrev-3205	106	21	™	™	VERB
inlawrev-3205	106	22	the	the	DET
inlawrev-3205	106	23	taxpayer	taxpayer	NOUN
inlawrev-3205	106	24	petitioned	petition	VERB
inlawrev-3205	106	25	the	the	DET
inlawrev-3205	106	26	tax	tax	NOUN
inlawrev-3205	106	27	court	court	NOUN
inlawrev-3205	106	28	for	for	ADP
inlawrev-3205	106	29	a	a	DET
inlawrev-3205	106	30	determination	determination	NOUN
inlawrev-3205	106	31	of	of	ADP
inlawrev-3205	106	32	whether	whether	SCONJ
inlawrev-3205	106	33	the	the	DET
inlawrev-3205	106	34	idsr	idsr	NOUN
inlawrev-3205	106	35	could	could	AUX
inlawrev-3205	106	36	disallow	disallow	VERB
inlawrev-3205	106	37	the	the	DET
inlawrev-3205	106	38	taxpayer	taxpayer	NOUN
inlawrev-3205	106	39	's	's	PART
inlawrev-3205	106	40	interest	interest	NOUN
inlawrev-3205	106	41	payments	payment	NOUN
inlawrev-3205	106	42	as	as	ADP
inlawrev-3205	106	43	being	be	AUX
inlawrev-3205	106	44	deductible	deductible	ADJ
inlawrev-3205	106	45	under	under	ADP
inlawrev-3205	106	46	the	the	DET
inlawrev-3205	106	47	indiana	indiana	PROPN
inlawrev-3205	106	48	adjusted	adjust	VERB
inlawrev-3205	106	49	gross	gross	ADJ
inlawrev-3205	106	50	income	income	NOUN
inlawrev-3205	106	51	tax	tax	NOUN
inlawrev-3205	106	52	(	(	PUNCT
inlawrev-3205	106	53	iagit	iagit	NOUN
inlawrev-3205	106	54	)	)	PUNCT
inlawrev-3205	106	55	.	.	PUNCT
inlawrev-3205	107	1	19	19	NUM
inlawrev-3205	107	2	the	the	DET
inlawrev-3205	107	3	taxpayer	taxpayer	NOUN
inlawrev-3205	107	4	paid	pay	VERB
inlawrev-3205	107	5	the	the	DET
inlawrev-3205	107	6	interest	interest	NOUN
inlawrev-3205	107	7	with	with	ADP
inlawrev-3205	107	8	respect	respect	NOUN
inlawrev-3205	107	9	to	to	ADP
inlawrev-3205	107	10	a	a	DET
inlawrev-3205	107	11	mortgage	mortgage	NOUN
inlawrev-3205	107	12	debt	debt	NOUN
inlawrev-3205	107	13	that	that	PRON
inlawrev-3205	107	14	the	the	DET
inlawrev-3205	107	15	taxpayer	taxpayer	NOUN
inlawrev-3205	107	16	had	have	AUX
inlawrev-3205	107	17	incurred	incur	VERB
inlawrev-3205	107	18	in	in	ADP
inlawrev-3205	107	19	order	order	NOUN
inlawrev-3205	107	20	to	to	PART
inlawrev-3205	107	21	develop	develop	VERB
inlawrev-3205	107	22	some	some	DET
inlawrev-3205	107	23	rental	rental	ADJ
inlawrev-3205	107	24	property	property	NOUN
inlawrev-3205	107	25	.	.	PUNCT
inlawrev-3205	108	1	after	after	ADP
inlawrev-3205	108	2	1	1	NUM
inlawrev-3205	108	3	4	4	NUM
inlawrev-3205	108	4	.	.	PUNCT
inlawrev-3205	108	5	estate	estate	NOUN
inlawrev-3205	108	6	ofnichols	ofnichol	NOUN
inlawrev-3205	108	7	,	,	PUNCT
inlawrev-3205	108	8	659	659	NUM
inlawrev-3205	108	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	108	10	at	at	ADP
inlawrev-3205	108	11	697	697	NUM
inlawrev-3205	108	12	.	.	PUNCT
inlawrev-3205	108	13	15	15	NUM
inlawrev-3205	108	14	.	.	PUNCT
inlawrev-3205	109	1	i	i	PRON
inlawrev-3205	109	2	d.	d.	PROPN
inlawrev-3205	109	3	at	at	ADP
inlawrev-3205	109	4	699	699	NUM
inlawrev-3205	109	5	-	-	SYM
inlawrev-3205	109	6	701	701	NUM
inlawrev-3205	109	7	.	.	PUNCT
inlawrev-3205	109	8	16	16	NUM
inlawrev-3205	109	9	.	.	PUNCT
inlawrev-3205	110	1	ind	ind	PROPN
inlawrev-3205	110	2	.	.	PUNCT
inlawrev-3205	111	1	code	code	PROPN
inlawrev-3205	111	2	§	§	PROPN
inlawrev-3205	111	3	6	6	NUM
inlawrev-3205	111	4	-	-	SYM
inlawrev-3205	111	5	4.1	4.1	NUM
inlawrev-3205	111	6	-	-	PUNCT
inlawrev-3205	111	7	2	2	NUM
inlawrev-3205	111	8	-	-	SYM
inlawrev-3205	111	9	2	2	NUM
inlawrev-3205	111	10	(	(	PUNCT
inlawrev-3205	111	11	1993	1993	NUM
inlawrev-3205	111	12	)	)	PUNCT
inlawrev-3205	111	13	.	.	PUNCT
inlawrev-3205	112	1	this	this	DET
inlawrev-3205	112	2	provision	provision	NOUN
inlawrev-3205	112	3	does	do	AUX
inlawrev-3205	112	4	not	not	PART
inlawrev-3205	112	5	apply	apply	VERB
inlawrev-3205	112	6	to	to	ADP
inlawrev-3205	112	7	individuals	individual	NOUN
inlawrev-3205	112	8	who	who	PRON
inlawrev-3205	112	9	died	die	VERB
inlawrev-3205	112	10	before	before	ADP
inlawrev-3205	112	11	july	july	PROPN
inlawrev-3205	112	12	1	1	NUM
inlawrev-3205	112	13	,	,	PUNCT
inlawrev-3205	112	14	1993	1993	NUM
inlawrev-3205	112	15	.	.	PUNCT
inlawrev-3205	113	1	17	17	NUM
inlawrev-3205	113	2	.	.	PUNCT
inlawrev-3205	114	1	i	i	PRON
inlawrev-3205	114	2	d.	d.	PROPN
inlawrev-3205	114	3	18	18	NUM
inlawrev-3205	114	4	.	.	PUNCT
inlawrev-3205	114	5	646	646	NUM
inlawrev-3205	114	6	n.e.2d	n.e.2d	NOUN
inlawrev-3205	114	7	733	733	NUM
inlawrev-3205	114	8	(	(	PUNCT
inlawrev-3205	114	9	ind	ind	NOUN
inlawrev-3205	114	10	.	.	PUNCT
inlawrev-3205	115	1	t.c	t.c	PROPN
inlawrev-3205	115	2	.	.	PROPN
inlawrev-3205	115	3	1995	1995	NUM
inlawrev-3205	115	4	)	)	PUNCT
inlawrev-3205	115	5	.	.	PUNCT
inlawrev-3205	116	1	19	19	NUM
inlawrev-3205	116	2	.	.	X
inlawrev-3205	116	3	ind	ind	PROPN
inlawrev-3205	116	4	.	.	PUNCT
inlawrev-3205	117	1	code	code	PROPN
inlawrev-3205	117	2	§	§	PROPN
inlawrev-3205	117	3	6	6	NUM
inlawrev-3205	117	4	-	-	SYM
inlawrev-3205	117	5	3	3	NUM
inlawrev-3205	117	6	-	-	PUNCT
inlawrev-3205	117	7	1	1	NUM
inlawrev-3205	117	8	-	-	SYM
inlawrev-3205	117	9	3.5	3.5	NUM
inlawrev-3205	117	10	(	(	PUNCT
inlawrev-3205	117	11	1993	1993	NUM
inlawrev-3205	117	12	)	)	PUNCT
inlawrev-3205	117	13	.	.	PUNCT
inlawrev-3205	118	1	1996	1996	NUM
inlawrev-3205	118	2	]	]	PUNCT
inlawrev-3205	118	3	taxation	taxation	NOUN
inlawrev-3205	118	4	1081	1081	NUM
inlawrev-3205	118	5	the	the	DET
inlawrev-3205	118	6	property	property	NOUN
inlawrev-3205	118	7	was	be	AUX
inlawrev-3205	118	8	developed	develop	VERB
inlawrev-3205	118	9	,	,	PUNCT
inlawrev-3205	118	10	the	the	DET
inlawrev-3205	118	11	taxpayer	taxpayer	NOUN
inlawrev-3205	118	12	sold	sell	VERB
inlawrev-3205	118	13	the	the	DET
inlawrev-3205	118	14	property	property	NOUN
inlawrev-3205	118	15	and	and	CCONJ
inlawrev-3205	118	16	continued	continue	VERB
inlawrev-3205	118	17	to	to	PART
inlawrev-3205	118	18	make	make	VERB
inlawrev-3205	118	19	interest	interest	NOUN
inlawrev-3205	118	20	payments	payment	NOUN
inlawrev-3205	118	21	on	on	ADP
inlawrev-3205	118	22	the	the	DET
inlawrev-3205	118	23	debt	debt	NOUN
inlawrev-3205	118	24	.	.	PUNCT
inlawrev-3205	119	1	apparently	apparently	ADV
inlawrev-3205	119	2	,	,	PUNCT
inlawrev-3205	119	3	both	both	CCONJ
inlawrev-3205	119	4	the	the	DET
inlawrev-3205	119	5	pre	pre	NOUN
inlawrev-3205	119	6	-	-	NOUN
inlawrev-3205	119	7	sale	sale	NOUN
inlawrev-3205	119	8	and	and	CCONJ
inlawrev-3205	119	9	the	the	DET
inlawrev-3205	119	10	post	post	ADJ
inlawrev-3205	119	11	-	-	ADJ
inlawrev-3205	119	12	sale	sale	ADJ
inlawrev-3205	119	13	interest	interest	NOUN
inlawrev-3205	119	14	payments	payment	NOUN
inlawrev-3205	119	15	were	be	AUX
inlawrev-3205	119	16	qualified	qualified	ADJ
inlawrev-3205	119	17	as	as	ADP
inlawrev-3205	119	18	investment	investment	NOUN
inlawrev-3205	119	19	interest	interest	NOUN
inlawrev-3205	119	20	payments	payment	NOUN
inlawrev-3205	119	21	under	under	ADP
inlawrev-3205	119	22	section	section	NOUN
inlawrev-3205	119	23	163	163	NUM
inlawrev-3205	119	24	of	of	ADP
inlawrev-3205	119	25	the	the	DET
inlawrev-3205	119	26	internal	internal	ADJ
inlawrev-3205	119	27	revenue	revenue	NOUN
inlawrev-3205	119	28	code	code	NOUN
inlawrev-3205	119	29	of	of	ADP
inlawrev-3205	119	30	1986	1986	NUM
inlawrev-3205	119	31	.	.	PUNCT
inlawrev-3205	120	1	20	20	NUM
inlawrev-3205	120	2	therefore	therefore	ADV
inlawrev-3205	120	3	,	,	PUNCT
inlawrev-3205	120	4	they	they	PRON
inlawrev-3205	120	5	were	be	AUX
inlawrev-3205	120	6	deductible	deductible	ADJ
inlawrev-3205	120	7	,	,	PUNCT
inlawrev-3205	120	8	with	with	ADP
inlawrev-3205	120	9	certain	certain	ADJ
inlawrev-3205	120	10	limitations	limitation	NOUN
inlawrev-3205	120	11	,	,	PUNCT
inlawrev-3205	120	12	for	for	ADP
inlawrev-3205	120	13	federal	federal	ADJ
inlawrev-3205	120	14	income	income	NOUN
inlawrev-3205	120	15	tax	tax	NOUN
inlawrev-3205	120	16	purposes	purpose	NOUN
inlawrev-3205	120	17	.	.	PUNCT
inlawrev-3205	121	1	if	if	SCONJ
inlawrev-3205	121	2	the	the	DET
inlawrev-3205	121	3	pre	pre	ADJ
inlawrev-3205	121	4	-	-	ADJ
inlawrev-3205	121	5	sale	sale	ADJ
inlawrev-3205	121	6	interest	interest	NOUN
inlawrev-3205	121	7	payments	payment	NOUN
inlawrev-3205	121	8	were	be	AUX
inlawrev-3205	121	9	deductible	deductible	ADJ
inlawrev-3205	121	10	investment	investment	NOUN
inlawrev-3205	121	11	interest	interest	NOUN
inlawrev-3205	121	12	payments	payment	NOUN
inlawrev-3205	121	13	for	for	ADP
inlawrev-3205	121	14	federal	federal	ADJ
inlawrev-3205	121	15	income	income	NOUN
inlawrev-3205	121	16	tax	tax	NOUN
inlawrev-3205	121	17	purposes	purpose	NOUN
inlawrev-3205	121	18	under	under	ADP
inlawrev-3205	121	19	section	section	NOUN
inlawrev-3205	121	20	163	163	NUM
inlawrev-3205	121	21	,	,	PUNCT
inlawrev-3205	121	22	then	then	ADV
inlawrev-3205	121	23	such	such	ADJ
inlawrev-3205	121	24	pre	pre	ADJ
inlawrev-3205	121	25	-	-	ADJ
inlawrev-3205	121	26	sale	sale	ADJ
inlawrev-3205	121	27	interest	interest	NOUN
inlawrev-3205	121	28	payments	payment	NOUN
inlawrev-3205	121	29	would	would	AUX
inlawrev-3205	121	30	have	have	AUX
inlawrev-3205	121	31	been	be	AUX
inlawrev-3205	121	32	deductible	deductible	ADJ
inlawrev-3205	121	33	in	in	ADP
inlawrev-3205	121	34	arriving	arrive	VERB
inlawrev-3205	121	35	at	at	ADP
inlawrev-3205	121	36	the	the	DET
inlawrev-3205	121	37	taxpayer	taxpayer	NOUN
inlawrev-3205	121	38	's	's	PART
inlawrev-3205	121	39	federal	federal	ADJ
inlawrev-3205	121	40	adjusted	adjust	VERB
inlawrev-3205	121	41	gross	gross	ADJ
inlawrev-3205	121	42	income	income	NOUN
inlawrev-3205	121	43	under	under	ADP
inlawrev-3205	121	44	section	section	NOUN
inlawrev-3205	121	45	62(a)(4	62(a)(4	NUM
inlawrev-3205	121	46	)	)	PUNCT
inlawrev-3205	121	47	of	of	ADP
inlawrev-3205	121	48	the	the	DET
inlawrev-3205	121	49	internal	internal	ADJ
inlawrev-3205	121	50	revenue	revenue	NOUN
inlawrev-3205	121	51	code	code	NOUN
inlawrev-3205	121	52	of	of	ADP
inlawrev-3205	121	53	1986	1986	NUM
inlawrev-3205	121	54	,	,	PUNCT
inlawrev-3205	121	55	as	as	ADP
inlawrev-3205	121	56	expenses	expense	NOUN
inlawrev-3205	121	57	that	that	PRON
inlawrev-3205	121	58	were	be	AUX
inlawrev-3205	121	59	"	"	PUNCT
inlawrev-3205	121	60	attributable	attributable	ADJ
inlawrev-3205	121	61	to	to	ADP
inlawrev-3205	121	62	property	property	NOUN
inlawrev-3205	121	63	held	hold	VERB
inlawrev-3205	121	64	for	for	ADP
inlawrev-3205	121	65	the	the	DET
inlawrev-3205	121	66	production	production	NOUN
inlawrev-3205	121	67	of	of	ADP
inlawrev-3205	121	68	rents	rent	NOUN
inlawrev-3205	121	69	or	or	CCONJ
inlawrev-3205	121	70	royalties	royalty	NOUN
inlawrev-3205	121	71	.	.	PUNCT
inlawrev-3205	121	72	"	"	PUNCT
inlawrev-3205	122	1	21	21	NUM
inlawrev-3205	122	2	however	however	ADV
inlawrev-3205	122	3	,	,	PUNCT
inlawrev-3205	122	4	the	the	DET
inlawrev-3205	122	5	general	general	ADJ
inlawrev-3205	122	6	issue	issue	NOUN
inlawrev-3205	122	7	involved	involve	VERB
inlawrev-3205	122	8	in	in	ADP
inlawrev-3205	122	9	the	the	DET
inlawrev-3205	122	10	case	case	NOUN
inlawrev-3205	122	11	was	be	AUX
inlawrev-3205	122	12	whether	whether	SCONJ
inlawrev-3205	122	13	the	the	DET
inlawrev-3205	122	14	postsale	postsale	ADJ
inlawrev-3205	122	15	interest	interest	NOUN
inlawrev-3205	122	16	payments	payment	NOUN
inlawrev-3205	122	17	were	be	AUX
inlawrev-3205	122	18	deductible	deductible	ADJ
inlawrev-3205	122	19	in	in	ADP
inlawrev-3205	122	20	arriving	arrive	VERB
inlawrev-3205	122	21	at	at	ADP
inlawrev-3205	122	22	the	the	DET
inlawrev-3205	122	23	taxpayer	taxpayer	NOUN
inlawrev-3205	122	24	's	's	PART
inlawrev-3205	122	25	adjusted	adjust	VERB
inlawrev-3205	122	26	gross	gross	ADJ
inlawrev-3205	122	27	income	income	NOUN
inlawrev-3205	122	28	for	for	ADP
inlawrev-3205	122	29	federal	federal	ADJ
inlawrev-3205	122	30	income	income	NOUN
inlawrev-3205	122	31	tax	tax	NOUN
inlawrev-3205	122	32	purposes	purpose	NOUN
inlawrev-3205	122	33	.	.	PUNCT
inlawrev-3205	123	1	this	this	DET
inlawrev-3205	123	2	determination	determination	NOUN
inlawrev-3205	123	3	was	be	AUX
inlawrev-3205	123	4	important	important	ADJ
inlawrev-3205	123	5	for	for	ADP
inlawrev-3205	123	6	iagit	iagit	ADJ
inlawrev-3205	123	7	purposes	purpose	NOUN
inlawrev-3205	123	8	,	,	PUNCT
inlawrev-3205	123	9	because	because	SCONJ
inlawrev-3205	123	10	,	,	PUNCT
inlawrev-3205	123	11	as	as	SCONJ
inlawrev-3205	123	12	stated	state	VERB
inlawrev-3205	123	13	above	above	ADV
inlawrev-3205	123	14	,	,	PUNCT
inlawrev-3205	123	15	the	the	DET
inlawrev-3205	123	16	iagit	iagit	NOUN
inlawrev-3205	123	17	is	be	AUX
inlawrev-3205	123	18	computed	compute	VERB
inlawrev-3205	123	19	by	by	ADP
inlawrev-3205	123	20	starting	start	VERB
inlawrev-3205	123	21	with	with	ADP
inlawrev-3205	123	22	the	the	DET
inlawrev-3205	123	23	amount	amount	NOUN
inlawrev-3205	123	24	of	of	ADP
inlawrev-3205	123	25	a	a	DET
inlawrev-3205	123	26	taxpayer	taxpayer	NOUN
inlawrev-3205	123	27	's	's	PART
inlawrev-3205	123	28	federal	federal	ADJ
inlawrev-3205	123	29	adjusted	adjust	VERB
inlawrev-3205	123	30	gross	gross	ADJ
inlawrev-3205	123	31	income	income	NOUN
inlawrev-3205	123	32	,	,	PUNCT
inlawrev-3205	123	33	and	and	CCONJ
inlawrev-3205	123	34	then	then	ADV
inlawrev-3205	123	35	,	,	PUNCT
inlawrev-3205	123	36	making	make	VERB
inlawrev-3205	123	37	adjustments	adjustment	NOUN
inlawrev-3205	123	38	to	to	ADP
inlawrev-3205	123	39	that	that	DET
inlawrev-3205	123	40	amount	amount	NOUN
inlawrev-3205	123	41	in	in	ADP
inlawrev-3205	123	42	order	order	NOUN
inlawrev-3205	123	43	to	to	PART
inlawrev-3205	123	44	arrive	arrive	VERB
inlawrev-3205	123	45	at	at	ADP
inlawrev-3205	123	46	the	the	DET
inlawrev-3205	123	47	iagit	iagit	NOUN
inlawrev-3205	123	48	.	.	PUNCT
inlawrev-3205	124	1	to	to	PART
inlawrev-3205	124	2	summarize	summarize	VERB
inlawrev-3205	124	3	and	and	CCONJ
inlawrev-3205	124	4	restate	restate	VERB
inlawrev-3205	124	5	the	the	DET
inlawrev-3205	124	6	issues	issue	NOUN
inlawrev-3205	124	7	,	,	PUNCT
inlawrev-3205	124	8	the	the	DET
inlawrev-3205	124	9	tax	tax	NOUN
inlawrev-3205	124	10	court	court	NOUN
inlawrev-3205	124	11	in	in	ADP
inlawrev-3205	124	12	koufos	koufos	PROPN
inlawrev-3205	124	13	had	have	VERB
inlawrev-3205	124	14	to	to	PART
inlawrev-3205	124	15	determine	determine	VERB
inlawrev-3205	124	16	whether	whether	SCONJ
inlawrev-3205	124	17	the	the	DET
inlawrev-3205	124	18	taxpayer	taxpayer	NOUN
inlawrev-3205	124	19	's	's	PART
inlawrev-3205	124	20	post	post	ADJ
inlawrev-3205	124	21	-	-	ADJ
inlawrev-3205	124	22	sale	sale	ADJ
inlawrev-3205	124	23	interest	interest	NOUN
inlawrev-3205	124	24	payments	payment	NOUN
inlawrev-3205	124	25	continued	continue	VERB
inlawrev-3205	124	26	to	to	PART
inlawrev-3205	124	27	be	be	AUX
inlawrev-3205	124	28	expenses	expense	NOUN
inlawrev-3205	124	29	that	that	PRON
inlawrev-3205	124	30	were	be	AUX
inlawrev-3205	124	31	attributable	attributable	ADJ
inlawrev-3205	124	32	to	to	ADP
inlawrev-3205	124	33	property	property	NOUN
inlawrev-3205	124	34	held	hold	VERB
inlawrev-3205	124	35	for	for	ADP
inlawrev-3205	124	36	the	the	DET
inlawrev-3205	124	37	production	production	NOUN
inlawrev-3205	124	38	of	of	ADP
inlawrev-3205	124	39	rents	rent	NOUN
inlawrev-3205	124	40	or	or	CCONJ
inlawrev-3205	124	41	royalties	royalty	NOUN
inlawrev-3205	124	42	.	.	PUNCT
inlawrev-3205	125	1	clearly	clearly	ADV
inlawrev-3205	125	2	,	,	PUNCT
inlawrev-3205	125	3	the	the	DET
inlawrev-3205	125	4	post	post	ADJ
inlawrev-3205	125	5	-	-	ADJ
inlawrev-3205	125	6	sale	sale	ADJ
inlawrev-3205	125	7	interest	interest	NOUN
inlawrev-3205	125	8	payments	payment	NOUN
inlawrev-3205	125	9	could	could	AUX
inlawrev-3205	125	10	continue	continue	VERB
inlawrev-3205	125	11	to	to	PART
inlawrev-3205	125	12	be	be	AUX
inlawrev-3205	125	13	deductible	deductible	ADJ
inlawrev-3205	125	14	investment	investment	NOUN
inlawrev-3205	125	15	interest	interest	NOUN
inlawrev-3205	125	16	payments	payment	NOUN
inlawrev-3205	125	17	under	under	ADP
inlawrev-3205	125	18	such	such	ADJ
inlawrev-3205	125	19	section	section	NOUN
inlawrev-3205	125	20	163	163	NUM
inlawrev-3205	125	21	,	,	PUNCT
inlawrev-3205	125	22	but	but	CCONJ
inlawrev-3205	125	23	such	such	ADJ
inlawrev-3205	125	24	post	post	ADJ
inlawrev-3205	125	25	-	-	ADJ
inlawrev-3205	125	26	sale	sale	ADJ
inlawrev-3205	125	27	interest	interest	NOUN
inlawrev-3205	125	28	payments	payment	NOUN
inlawrev-3205	125	29	would	would	AUX
inlawrev-3205	125	30	not	not	PART
inlawrev-3205	125	31	,	,	PUNCT
inlawrev-3205	125	32	thereby	thereby	ADV
inlawrev-3205	125	33	,	,	PUNCT
inlawrev-3205	125	34	automatically	automatically	ADV
inlawrev-3205	125	35	continue	continue	VERB
inlawrev-3205	125	36	as	as	ADP
inlawrev-3205	125	37	payments	payment	NOUN
inlawrev-3205	125	38	that	that	PRON
inlawrev-3205	125	39	were	be	AUX
inlawrev-3205	125	40	attributable	attributable	ADJ
inlawrev-3205	125	41	to	to	ADP
inlawrev-3205	125	42	property	property	NOUN
inlawrev-3205	125	43	held	hold	VERB
inlawrev-3205	125	44	for	for	ADP
inlawrev-3205	125	45	the	the	DET
inlawrev-3205	125	46	production	production	NOUN
inlawrev-3205	125	47	of	of	ADP
inlawrev-3205	125	48	rents	rent	NOUN
inlawrev-3205	125	49	or	or	CCONJ
inlawrev-3205	125	50	royalties	royalty	NOUN
inlawrev-3205	125	51	.	.	PUNCT
inlawrev-3205	126	1	if	if	SCONJ
inlawrev-3205	126	2	such	such	ADJ
inlawrev-3205	126	3	post	post	ADJ
inlawrev-3205	126	4	-	-	ADJ
inlawrev-3205	126	5	sale	sale	ADJ
inlawrev-3205	126	6	interest	interest	NOUN
inlawrev-3205	126	7	payments	payment	NOUN
inlawrev-3205	126	8	were	be	AUX
inlawrev-3205	126	9	not	not	PART
inlawrev-3205	126	10	within	within	ADP
inlawrev-3205	126	11	this	this	DET
inlawrev-3205	126	12	latter	latter	ADJ
inlawrev-3205	126	13	category	category	NOUN
inlawrev-3205	126	14	,	,	PUNCT
inlawrev-3205	126	15	then	then	ADV
inlawrev-3205	126	16	such	such	ADJ
inlawrev-3205	126	17	post	post	ADJ
inlawrev-3205	126	18	-	-	ADJ
inlawrev-3205	126	19	sale	sale	ADJ
inlawrev-3205	126	20	interest	interest	NOUN
inlawrev-3205	126	21	payments	payment	NOUN
inlawrev-3205	126	22	would	would	AUX
inlawrev-3205	126	23	not	not	PART
inlawrev-3205	126	24	have	have	AUX
inlawrev-3205	126	25	been	be	AUX
inlawrev-3205	126	26	deductible	deductible	ADJ
inlawrev-3205	126	27	in	in	ADP
inlawrev-3205	126	28	arriving	arrive	VERB
inlawrev-3205	126	29	at	at	ADP
inlawrev-3205	126	30	the	the	DET
inlawrev-3205	126	31	taxpayer	taxpayer	NOUN
inlawrev-3205	126	32	's	's	PART
inlawrev-3205	126	33	federal	federal	ADJ
inlawrev-3205	126	34	adjusted	adjust	VERB
inlawrev-3205	126	35	gross	gross	ADJ
inlawrev-3205	126	36	income	income	NOUN
inlawrev-3205	126	37	.	.	PUNCT
inlawrev-3205	127	1	therefore	therefore	ADV
inlawrev-3205	127	2	,	,	PUNCT
inlawrev-3205	127	3	they	they	PRON
inlawrev-3205	127	4	would	would	AUX
inlawrev-3205	127	5	not	not	PART
inlawrev-3205	127	6	have	have	AUX
inlawrev-3205	127	7	been	be	AUX
inlawrev-3205	127	8	deductible	deductible	ADJ
inlawrev-3205	127	9	in	in	ADP
inlawrev-3205	127	10	computing	compute	VERB
inlawrev-3205	127	11	the	the	DET
inlawrev-3205	127	12	iagit	iagit	NOUN
inlawrev-3205	127	13	.	.	PUNCT
inlawrev-3205	128	1	with	with	ADP
inlawrev-3205	128	2	all	all	PRON
inlawrev-3205	128	3	of	of	ADP
inlawrev-3205	128	4	this	this	PRON
inlawrev-3205	128	5	in	in	ADP
inlawrev-3205	128	6	mind	mind	NOUN
inlawrev-3205	128	7	,	,	PUNCT
inlawrev-3205	128	8	the	the	DET
inlawrev-3205	128	9	tax	tax	NOUN
inlawrev-3205	128	10	court	court	NOUN
inlawrev-3205	128	11	denied	deny	VERB
inlawrev-3205	128	12	a	a	DET
inlawrev-3205	128	13	deduction	deduction	NOUN
inlawrev-3205	128	14	to	to	ADP
inlawrev-3205	128	15	the	the	DET
inlawrev-3205	128	16	taxpayer	taxpayer	NOUN
inlawrev-3205	128	17	for	for	ADP
inlawrev-3205	128	18	the	the	DET
inlawrev-3205	128	19	postsale	postsale	NOUN
inlawrev-3205	128	20	interest	interest	NOUN
inlawrev-3205	128	21	payments	payment	NOUN
inlawrev-3205	128	22	for	for	ADP
inlawrev-3205	128	23	iagit	iagit	ADJ
inlawrev-3205	128	24	purposes	purpose	NOUN
inlawrev-3205	128	25	on	on	ADP
inlawrev-3205	128	26	the	the	DET
inlawrev-3205	128	27	theory	theory	NOUN
inlawrev-3205	128	28	that	that	SCONJ
inlawrev-3205	128	29	such	such	ADJ
inlawrev-3205	128	30	post	post	ADJ
inlawrev-3205	128	31	-	-	ADJ
inlawrev-3205	128	32	sale	sale	ADJ
inlawrev-3205	128	33	interest	interest	NOUN
inlawrev-3205	128	34	payments	payment	NOUN
inlawrev-3205	128	35	were	be	AUX
inlawrev-3205	128	36	being	be	AUX
inlawrev-3205	128	37	made	make	VERB
inlawrev-3205	128	38	with	with	ADP
inlawrev-3205	128	39	respect	respect	NOUN
inlawrev-3205	128	40	to	to	ADP
inlawrev-3205	128	41	debt	debt	NOUN
inlawrev-3205	128	42	that	that	PRON
inlawrev-3205	128	43	was	be	AUX
inlawrev-3205	128	44	no	no	ADV
inlawrev-3205	128	45	longer	long	ADV
inlawrev-3205	128	46	attributable	attributable	ADJ
inlawrev-3205	128	47	to	to	ADP
inlawrev-3205	128	48	the	the	DET
inlawrev-3205	128	49	production	production	NOUN
inlawrev-3205	128	50	of	of	ADP
inlawrev-3205	128	51	rents	rent	NOUN
inlawrev-3205	128	52	or	or	CCONJ
inlawrev-3205	128	53	royalties	royalty	NOUN
inlawrev-3205	128	54	.	.	PUNCT
inlawrev-3205	129	1	22	22	NUM
inlawrev-3205	129	2	d.	d.	PROPN
inlawrev-3205	129	3	indiana	indiana	PROPN
inlawrev-3205	129	4	income	income	PROPN
inlawrev-3205	129	5	taxes	taxis	NOUN
inlawrev-3205	129	6	—	—	PUNCT
inlawrev-3205	129	7	gross	gross	ADJ
inlawrev-3205	129	8	income	income	NOUN
inlawrev-3205	129	9	tax	tax	NOUN
inlawrev-3205	129	10	(	(	PUNCT
inlawrev-3205	129	11	igit	igit	ADV
inlawrev-3205	129	12	)	)	PUNCT
inlawrev-3205	129	13	in	in	ADP
inlawrev-3205	129	14	associated	associated	PROPN
inlawrev-3205	129	15	insurance	insurance	PROPN
inlawrev-3205	129	16	co.	co.	PROPN
inlawrev-3205	129	17	v.	v.	PROPN
inlawrev-3205	129	18	indiana	indiana	PROPN
inlawrev-3205	129	19	department	department	PROPN
inlawrev-3205	129	20	ofstate	ofstate	PROPN
inlawrev-3205	129	21	revenue	revenue	NOUN
inlawrev-3205	129	22	,	,	PUNCT
inlawrev-3205	129	23	23	23	NUM
inlawrev-3205	129	24	the	the	DET
inlawrev-3205	129	25	tax	tax	NOUN
inlawrev-3205	129	26	court	court	NOUN
inlawrev-3205	129	27	held	hold	VERB
inlawrev-3205	129	28	that	that	SCONJ
inlawrev-3205	129	29	because	because	SCONJ
inlawrev-3205	129	30	the	the	DET
inlawrev-3205	129	31	spirit	spirit	NOUN
inlawrev-3205	129	32	and	and	CCONJ
inlawrev-3205	129	33	intent	intent	NOUN
inlawrev-3205	129	34	of	of	ADP
inlawrev-3205	129	35	the	the	DET
inlawrev-3205	129	36	indiana	indiana	PROPN
inlawrev-3205	129	37	gross	gross	ADJ
inlawrev-3205	129	38	income	income	NOUN
inlawrev-3205	129	39	tax	tax	NOUN
inlawrev-3205	129	40	(	(	PUNCT
inlawrev-3205	129	41	igit	igit	PROPN
inlawrev-3205	129	42	)	)	PUNCT
inlawrev-3205	129	43	consolidated	consolidated	ADJ
inlawrev-3205	129	44	filing	filing	NOUN
inlawrev-3205	129	45	statute	statute	NOUN
inlawrev-3205	129	46	24	24	NUM
inlawrev-3205	129	47	was	be	AUX
inlawrev-3205	129	48	to	to	PART
inlawrev-3205	129	49	treat	treat	VERB
inlawrev-3205	129	50	an	an	DET
inlawrev-3205	129	51	affiliated	affiliated	ADJ
inlawrev-3205	129	52	group	group	NOUN
inlawrev-3205	129	53	as	as	ADP
inlawrev-3205	129	54	a	a	DET
inlawrev-3205	129	55	single	single	ADJ
inlawrev-3205	129	56	taxpayer	taxpayer	NOUN
inlawrev-3205	129	57	,	,	PUNCT
inlawrev-3205	129	58	a	a	DET
inlawrev-3205	129	59	member	member	NOUN
inlawrev-3205	129	60	of	of	ADP
inlawrev-3205	129	61	the	the	DET
inlawrev-3205	129	62	indiana	indiana	PROPN
inlawrev-3205	129	63	comprehensive	comprehensive	PROPN
inlawrev-3205	129	64	health	health	PROPN
inlawrev-3205	129	65	insurance	insurance	PROPN
inlawrev-3205	129	66	association	association	NOUN
inlawrev-3205	129	67	(	(	PUNCT
inlawrev-3205	129	68	ichia	ichia	NOUN
inlawrev-3205	129	69	)	)	PUNCT
inlawrev-3205	129	70	may	may	AUX
inlawrev-3205	129	71	apply	apply	VERB
inlawrev-3205	129	72	its	its	PRON
inlawrev-3205	129	73	credit	credit	NOUN
inlawrev-3205	129	74	against	against	ADP
inlawrev-3205	129	75	the	the	DET
inlawrev-3205	129	76	full	full	ADJ
inlawrev-3205	129	77	amount	amount	NOUN
inlawrev-3205	129	78	of	of	ADP
inlawrev-3205	129	79	ichia	ichia	NOUN
inlawrev-3205	129	80	's	's	PART
inlawrev-3205	129	81	liability	liability	NOUN
inlawrev-3205	129	82	for	for	ADP
inlawrev-3205	129	83	the	the	DET
inlawrev-3205	129	84	igit	igit	NOUN
inlawrev-3205	129	85	.	.	PUNCT
inlawrev-3205	130	1	20	20	NUM
inlawrev-3205	130	2	.	.	PUNCT
inlawrev-3205	130	3	i.r.c	i.r.c	NOUN
inlawrev-3205	130	4	.	.	PUNCT
inlawrev-3205	131	1	§	§	PROPN
inlawrev-3205	131	2	163(1994	163(1994	NUM
inlawrev-3205	131	3	)	)	PUNCT
inlawrev-3205	131	4	.	.	PUNCT
inlawrev-3205	132	1	21	21	NUM
inlawrev-3205	132	2	.	.	PUNCT
inlawrev-3205	132	3	i.r.c	i.r.c	NOUN
inlawrev-3205	132	4	.	.	PUNCT
inlawrev-3205	133	1	§	§	PROPN
inlawrev-3205	133	2	62(a)(4	62(a)(4	NUM
inlawrev-3205	133	3	)	)	PUNCT
inlawrev-3205	133	4	(	(	PUNCT
inlawrev-3205	133	5	1994	1994	NUM
inlawrev-3205	133	6	)	)	PUNCT
inlawrev-3205	133	7	.	.	PUNCT
inlawrev-3205	134	1	22	22	NUM
inlawrev-3205	134	2	.	.	PUNCT
inlawrev-3205	135	1	koufos	koufos	PROPN
inlawrev-3205	135	2	,	,	PUNCT
inlawrev-3205	135	3	646	646	NUM
inlawrev-3205	135	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	135	5	at	at	ADP
inlawrev-3205	135	6	737	737	NUM
inlawrev-3205	135	7	-	-	SYM
inlawrev-3205	135	8	38	38	NUM
inlawrev-3205	135	9	.	.	PUNCT
inlawrev-3205	136	1	23	23	NUM
inlawrev-3205	136	2	.	.	X
inlawrev-3205	137	1	655	655	NUM
inlawrev-3205	137	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	137	3	539	539	NUM
inlawrev-3205	137	4	(	(	PUNCT
inlawrev-3205	137	5	ind	ind	NOUN
inlawrev-3205	137	6	.	.	PUNCT
inlawrev-3205	138	1	t.c	t.c	PROPN
inlawrev-3205	138	2	.	.	PROPN
inlawrev-3205	138	3	1995	1995	NUM
inlawrev-3205	138	4	)	)	PUNCT
inlawrev-3205	138	5	.	.	PUNCT
inlawrev-3205	139	1	24	24	NUM
inlawrev-3205	139	2	.	.	PUNCT
inlawrev-3205	139	3	ind	ind	PROPN
inlawrev-3205	139	4	.	.	PUNCT
inlawrev-3205	140	1	code	code	PROPN
inlawrev-3205	140	2	§	§	PROPN
inlawrev-3205	140	3	6	6	NUM
inlawrev-3205	140	4	-	-	SYM
inlawrev-3205	140	5	2.1	2.1	NUM
inlawrev-3205	140	6	-	-	PUNCT
inlawrev-3205	140	7	5	5	NUM
inlawrev-3205	140	8	-	-	PUNCT
inlawrev-3205	140	9	5(b	5(b	NUM
inlawrev-3205	140	10	)	)	PUNCT
inlawrev-3205	140	11	(	(	PUNCT
inlawrev-3205	140	12	1993	1993	NUM
inlawrev-3205	140	13	)	)	PUNCT
inlawrev-3205	140	14	.	.	PUNCT
inlawrev-3205	141	1	1	1	NUM
inlawrev-3205	141	2	082	082	NUM
inlawrev-3205	141	3	indiana	indiana	PROPN
inlawrev-3205	141	4	law	law	PROPN
inlawrev-3205	141	5	review	review	NOUN
inlawrev-3205	141	6	[	[	X
inlawrev-3205	141	7	vol	vol	NOUN
inlawrev-3205	141	8	.	.	PUNCT
inlawrev-3205	141	9	29	29	NUM
inlawrev-3205	141	10	:	:	SYM
inlawrev-3205	141	11	1	1	NUM
inlawrev-3205	141	12	077	077	NUM
inlawrev-3205	141	13	e.	e.	PROPN
inlawrev-3205	141	14	indiana	indiana	PROPN
inlawrev-3205	141	15	carrier	carrier	PROPN
inlawrev-3205	141	16	fuel	fuel	NOUN
inlawrev-3205	141	17	taxes	taxis	NOUN
inlawrev-3205	141	18	—	—	PUNCT
inlawrev-3205	141	19	motor	motor	NOUN
inlawrev-3205	141	20	carrier	carrier	NOUN
inlawrev-3205	141	21	fuel	fuel	NOUN
inlawrev-3205	141	22	tax	tax	NOUN
inlawrev-3205	141	23	and	and	CCONJ
inlawrev-3205	141	24	motor	motor	NOUN
inlawrev-3205	141	25	carrier	carrier	NOUN
inlawrev-3205	141	26	surcharge	surcharge	NOUN
inlawrev-3205	141	27	tax	tax	NOUN
inlawrev-3205	141	28	(	(	PUNCT
inlawrev-3205	141	29	collectively	collectively	ADV
inlawrev-3205	141	30	,	,	PUNCT
inlawrev-3205	141	31	imcft	imcft	NOUN
inlawrev-3205	141	32	)	)	PUNCT
inlawrev-3205	141	33	in	in	ADP
inlawrev-3205	141	34	roehl	roehl	NOUN
inlawrev-3205	141	35	transport	transport	PROPN
inlawrev-3205	141	36	,	,	PUNCT
inlawrev-3205	141	37	inc	inc	PROPN
inlawrev-3205	141	38	.	.	PROPN
inlawrev-3205	142	1	v.	v.	PROPN
inlawrev-3205	142	2	indiana	indiana	PROPN
inlawrev-3205	142	3	department	department	PROPN
inlawrev-3205	142	4	of	of	ADP
inlawrev-3205	142	5	state	state	PROPN
inlawrev-3205	142	6	revenue	revenue	NOUN
inlawrev-3205	142	7	,	,	PUNCT
inlawrev-3205	142	8	25	25	NUM
inlawrev-3205	142	9	the	the	DET
inlawrev-3205	142	10	taxpayer	taxpayer	NOUN
inlawrev-3205	142	11	,	,	PUNCT
inlawrev-3205	142	12	a	a	DET
inlawrev-3205	142	13	commercial	commercial	ADJ
inlawrev-3205	142	14	motor	motor	NOUN
inlawrev-3205	142	15	carrier	carrier	NOUN
inlawrev-3205	142	16	,	,	PUNCT
inlawrev-3205	142	17	petitioned	petition	VERB
inlawrev-3205	142	18	the	the	DET
inlawrev-3205	142	19	tax	tax	NOUN
inlawrev-3205	142	20	court	court	NOUN
inlawrev-3205	142	21	to	to	PART
inlawrev-3205	142	22	determine	determine	VERB
inlawrev-3205	142	23	whether	whether	SCONJ
inlawrev-3205	142	24	the	the	DET
inlawrev-3205	142	25	indiana	indiana	PROPN
inlawrev-3205	142	26	motor	motor	PROPN
inlawrev-3205	142	27	carrier	carrier	NOUN
inlawrev-3205	142	28	fuel	fuel	NOUN
inlawrev-3205	142	29	tax	tax	NOUN
inlawrev-3205	142	30	and	and	CCONJ
inlawrev-3205	142	31	the	the	DET
inlawrev-3205	142	32	motor	motor	NOUN
inlawrev-3205	142	33	carrier	carrier	NOUN
inlawrev-3205	142	34	fuel	fuel	NOUN
inlawrev-3205	142	35	surcharge	surcharge	NOUN
inlawrev-3205	142	36	tax	tax	NOUN
inlawrev-3205	142	37	(	(	PUNCT
inlawrev-3205	142	38	collectively	collectively	ADV
inlawrev-3205	142	39	,	,	PUNCT
inlawrev-3205	142	40	imcft	imcft	NOUN
inlawrev-3205	142	41	)	)	PUNCT
inlawrev-3205	142	42	should	should	AUX
inlawrev-3205	142	43	be	be	AUX
inlawrev-3205	142	44	imposed	impose	VERB
inlawrev-3205	142	45	on	on	ADP
inlawrev-3205	142	46	certain	certain	ADJ
inlawrev-3205	142	47	fuel	fuel	NOUN
inlawrev-3205	142	48	that	that	PRON
inlawrev-3205	142	49	was	be	AUX
inlawrev-3205	142	50	purchased	purchase	VERB
inlawrev-3205	142	51	by	by	ADP
inlawrev-3205	142	52	the	the	DET
inlawrev-3205	142	53	taxpayer	taxpayer	NOUN
inlawrev-3205	142	54	for	for	ADP
inlawrev-3205	142	55	use	use	NOUN
inlawrev-3205	142	56	in	in	ADP
inlawrev-3205	142	57	the	the	DET
inlawrev-3205	142	58	taxpayer	taxpayer	NOUN
inlawrev-3205	142	59	's	's	PART
inlawrev-3205	142	60	motor	motor	NOUN
inlawrev-3205	142	61	vehicles	vehicle	NOUN
inlawrev-3205	142	62	.	.	PUNCT
inlawrev-3205	143	1	the	the	DET
inlawrev-3205	143	2	two	two	NUM
inlawrev-3205	143	3	issues	issue	NOUN
inlawrev-3205	143	4	before	before	SCONJ
inlawrev-3205	143	5	the	the	DET
inlawrev-3205	143	6	tax	tax	NOUN
inlawrev-3205	143	7	court	court	NOUN
inlawrev-3205	143	8	were	be	AUX
inlawrev-3205	143	9	:	:	PUNCT
inlawrev-3205	143	10	(	(	PUNCT
inlawrev-3205	143	11	1	1	X
inlawrev-3205	143	12	)	)	PUNCT
inlawrev-3205	143	13	whether	whether	SCONJ
inlawrev-3205	143	14	a	a	DET
inlawrev-3205	143	15	motor	motor	NOUN
inlawrev-3205	143	16	carrier	carrier	NOUN
inlawrev-3205	143	17	was	be	AUX
inlawrev-3205	143	18	liable	liable	ADJ
inlawrev-3205	143	19	for	for	ADP
inlawrev-3205	143	20	the	the	DET
inlawrev-3205	143	21	imcft	imcft	NOUN
inlawrev-3205	143	22	on	on	ADP
inlawrev-3205	143	23	fuel	fuel	NOUN
inlawrev-3205	143	24	that	that	PRON
inlawrev-3205	143	25	was	be	AUX
inlawrev-3205	143	26	consumed	consume	VERB
inlawrev-3205	143	27	by	by	ADP
inlawrev-3205	143	28	the	the	DET
inlawrev-3205	143	29	taxpayer	taxpayer	NOUN
inlawrev-3205	143	30	's	's	PART
inlawrev-3205	143	31	motor	motor	NOUN
inlawrev-3205	143	32	vehicles	vehicle	NOUN
inlawrev-3205	143	33	while	while	SCONJ
inlawrev-3205	143	34	such	such	ADJ
inlawrev-3205	143	35	motor	motor	NOUN
inlawrev-3205	143	36	vehicles	vehicle	NOUN
inlawrev-3205	143	37	were	be	AUX
inlawrev-3205	143	38	idling	idle	VERB
inlawrev-3205	143	39	off	off	ADP
inlawrev-3205	143	40	the	the	DET
inlawrev-3205	143	41	highway	highway	NOUN
inlawrev-3205	143	42	;	;	PUNCT
inlawrev-3205	143	43	and	and	CCONJ
inlawrev-3205	143	44	(	(	PUNCT
inlawrev-3205	143	45	2	2	X
inlawrev-3205	143	46	)	)	PUNCT
inlawrev-3205	143	47	whether	whether	SCONJ
inlawrev-3205	143	48	the	the	DET
inlawrev-3205	143	49	inclusion	inclusion	NOUN
inlawrev-3205	143	50	of	of	ADP
inlawrev-3205	143	51	the	the	DET
inlawrev-3205	143	52	fuel	fuel	NOUN
inlawrev-3205	143	53	(	(	PUNCT
inlawrev-3205	143	54	which	which	PRON
inlawrev-3205	143	55	was	be	AUX
inlawrev-3205	143	56	consumed	consume	VERB
inlawrev-3205	143	57	by	by	ADP
inlawrev-3205	143	58	the	the	DET
inlawrev-3205	143	59	taxpayer	taxpayer	NOUN
inlawrev-3205	143	60	's	's	PART
inlawrev-3205	143	61	motor	motor	NOUN
inlawrev-3205	143	62	vehicles	vehicle	NOUN
inlawrev-3205	143	63	while	while	SCONJ
inlawrev-3205	143	64	the	the	DET
inlawrev-3205	143	65	motor	motor	NOUN
inlawrev-3205	143	66	vehicles	vehicle	NOUN
inlawrev-3205	143	67	were	be	AUX
inlawrev-3205	143	68	idling	idle	VERB
inlawrev-3205	143	69	off	off	ADP
inlawrev-3205	143	70	the	the	DET
inlawrev-3205	143	71	highway	highway	NOUN
inlawrev-3205	143	72	)	)	PUNCT
inlawrev-3205	143	73	in	in	ADP
inlawrev-3205	143	74	the	the	DET
inlawrev-3205	143	75	formula	formula	NOUN
inlawrev-3205	143	76	used	use	VERB
inlawrev-3205	143	77	to	to	PART
inlawrev-3205	143	78	calculate	calculate	VERB
inlawrev-3205	143	79	the	the	DET
inlawrev-3205	143	80	imcft	imcft	NOUN
inlawrev-3205	143	81	was	be	AUX
inlawrev-3205	143	82	constitutional	constitutional	ADJ
inlawrev-3205	143	83	.	.	PUNCT
inlawrev-3205	144	1	after	after	ADP
inlawrev-3205	144	2	analyzing	analyze	VERB
inlawrev-3205	144	3	the	the	DET
inlawrev-3205	144	4	applicable	applicable	ADJ
inlawrev-3205	144	5	statutes	statute	NOUN
inlawrev-3205	144	6	and	and	CCONJ
inlawrev-3205	144	7	regulations	regulation	NOUN
inlawrev-3205	144	8	thereunder	thereunder	NOUN
inlawrev-3205	144	9	,	,	PUNCT
inlawrev-3205	144	10	the	the	DET
inlawrev-3205	144	11	tax	tax	NOUN
inlawrev-3205	144	12	court	court	NOUN
inlawrev-3205	144	13	agreed	agree	VERB
inlawrev-3205	144	14	with	with	ADP
inlawrev-3205	144	15	the	the	DET
inlawrev-3205	144	16	taxpayer	taxpayer	NOUN
inlawrev-3205	144	17	that	that	PRON
inlawrev-3205	144	18	not	not	PART
inlawrev-3205	144	19	all	all	DET
inlawrev-3205	144	20	fuel	fuel	NOUN
inlawrev-3205	144	21	consumed	consume	VERB
inlawrev-3205	144	22	by	by	ADP
inlawrev-3205	144	23	a	a	DET
inlawrev-3205	144	24	commercial	commercial	ADJ
inlawrev-3205	144	25	motor	motor	NOUN
inlawrev-3205	144	26	vehicle	vehicle	NOUN
inlawrev-3205	144	27	was	be	AUX
inlawrev-3205	144	28	subject	subject	ADJ
inlawrev-3205	144	29	to	to	ADP
inlawrev-3205	144	30	the	the	DET
inlawrev-3205	144	31	imcft.26	imcft.26	NOUN
inlawrev-3205	144	32	the	the	DET
inlawrev-3205	144	33	tax	tax	NOUN
inlawrev-3205	144	34	court	court	NOUN
inlawrev-3205	144	35	observed	observe	VERB
inlawrev-3205	144	36	that	that	SCONJ
inlawrev-3205	144	37	the	the	DET
inlawrev-3205	144	38	general	general	ADJ
inlawrev-3205	144	39	assembly	assembly	NOUN
inlawrev-3205	144	40	had	have	AUX
inlawrev-3205	144	41	exempted	exempt	VERB
inlawrev-3205	144	42	some	some	DET
inlawrev-3205	144	43	fuel	fuel	NOUN
inlawrev-3205	144	44	from	from	ADP
inlawrev-3205	144	45	the	the	DET
inlawrev-3205	144	46	imcft	imcft	NOUN
inlawrev-3205	144	47	if	if	SCONJ
inlawrev-3205	144	48	the	the	DET
inlawrev-3205	144	49	fuel	fuel	NOUN
inlawrev-3205	144	50	was	be	AUX
inlawrev-3205	144	51	consumed	consume	VERB
inlawrev-3205	144	52	for	for	ADP
inlawrev-3205	144	53	the	the	DET
inlawrev-3205	144	54	purpose	purpose	NOUN
inlawrev-3205	144	55	of	of	ADP
inlawrev-3205	144	56	operating	operate	VERB
inlawrev-3205	144	57	auxiliary	auxiliary	ADJ
inlawrev-3205	144	58	equipment	equipment	NOUN
inlawrev-3205	144	59	that	that	PRON
inlawrev-3205	144	60	was	be	AUX
inlawrev-3205	144	61	installed	instal	VERB
inlawrev-3205	144	62	on	on	ADP
inlawrev-3205	144	63	the	the	DET
inlawrev-3205	144	64	motor	motor	NOUN
inlawrev-3205	144	65	vehicles	vehicle	NOUN
inlawrev-3205	144	66	,	,	PUNCT
inlawrev-3205	144	67	even	even	ADV
inlawrev-3205	144	68	if	if	SCONJ
inlawrev-3205	144	69	the	the	DET
inlawrev-3205	144	70	motor	motor	NOUN
inlawrev-3205	144	71	vehicles	vehicle	NOUN
inlawrev-3205	144	72	had	have	VERB
inlawrev-3205	144	73	a	a	DET
inlawrev-3205	144	74	common	common	ADJ
inlawrev-3205	144	75	fuel	fuel	NOUN
inlawrev-3205	144	76	reservoir	reservoir	NOUN
inlawrev-3205	144	77	for	for	ADP
inlawrev-3205	144	78	both	both	CCONJ
inlawrev-3205	144	79	the	the	DET
inlawrev-3205	144	80	locomotion	locomotion	NOUN
inlawrev-3205	144	81	of	of	ADP
inlawrev-3205	144	82	the	the	DET
inlawrev-3205	144	83	motor	motor	NOUN
inlawrev-3205	144	84	vehicles	vehicle	NOUN
inlawrev-3205	144	85	and	and	CCONJ
inlawrev-3205	144	86	for	for	ADP
inlawrev-3205	144	87	the	the	DET
inlawrev-3205	144	88	operation	operation	NOUN
inlawrev-3205	144	89	of	of	ADP
inlawrev-3205	144	90	such	such	ADJ
inlawrev-3205	144	91	auxiliary	auxiliary	ADJ
inlawrev-3205	144	92	equipment	equipment	NOUN
inlawrev-3205	144	93	.	.	PUNCT
inlawrev-3205	145	1	27	27	NUM
inlawrev-3205	145	2	the	the	DET
inlawrev-3205	145	3	tax	tax	NOUN
inlawrev-3205	145	4	court	court	NOUN
inlawrev-3205	145	5	further	far	ADV
inlawrev-3205	145	6	stated	state	VERB
inlawrev-3205	145	7	that	that	SCONJ
inlawrev-3205	145	8	there	there	PRON
inlawrev-3205	145	9	was	be	VERB
inlawrev-3205	145	10	a	a	DET
inlawrev-3205	145	11	presumption	presumption	NOUN
inlawrev-3205	145	12	that	that	SCONJ
inlawrev-3205	145	13	all	all	DET
inlawrev-3205	145	14	fuel	fuel	NOUN
inlawrev-3205	145	15	placed	place	VERB
inlawrev-3205	145	16	in	in	ADP
inlawrev-3205	145	17	a	a	DET
inlawrev-3205	145	18	supply	supply	NOUN
inlawrev-3205	145	19	tank	tank	NOUN
inlawrev-3205	145	20	of	of	ADP
inlawrev-3205	145	21	a	a	DET
inlawrev-3205	145	22	commercial	commercial	ADJ
inlawrev-3205	145	23	motor	motor	NOUN
inlawrev-3205	145	24	vehicle	vehicle	NOUN
inlawrev-3205	145	25	was	be	AUX
inlawrev-3205	145	26	to	to	PART
inlawrev-3205	145	27	be	be	AUX
inlawrev-3205	145	28	consumed	consume	VERB
inlawrev-3205	145	29	"	"	PUNCT
inlawrev-3205	145	30	on	on	ADP
inlawrev-3205	145	31	the	the	DET
inlawrev-3205	145	32	highways	highway	NOUN
inlawrev-3205	145	33	,	,	PUNCT
inlawrev-3205	145	34	"	"	PUNCT
inlawrev-3205	145	35	unless	unless	SCONJ
inlawrev-3205	145	36	the	the	DET
inlawrev-3205	145	37	motor	motor	NOUN
inlawrev-3205	145	38	carrier	carrier	NOUN
inlawrev-3205	145	39	could	could	AUX
inlawrev-3205	145	40	show	show	VERB
inlawrev-3205	145	41	that	that	SCONJ
inlawrev-3205	145	42	it	it	PRON
inlawrev-3205	145	43	used	use	VERB
inlawrev-3205	145	44	a	a	DET
inlawrev-3205	145	45	portion	portion	NOUN
inlawrev-3205	145	46	of	of	ADP
inlawrev-3205	145	47	the	the	DET
inlawrev-3205	145	48	fuel	fuel	NOUN
inlawrev-3205	145	49	to	to	PART
inlawrev-3205	145	50	operate	operate	VERB
inlawrev-3205	145	51	the	the	DET
inlawrev-3205	145	52	motor	motor	NOUN
inlawrev-3205	145	53	carrier	carrier	NOUN
inlawrev-3205	145	54	's	's	PART
inlawrev-3205	145	55	vehicle	vehicle	NOUN
inlawrev-3205	145	56	's	's	PART
inlawrev-3205	145	57	auxiliary	auxiliary	ADJ
inlawrev-3205	145	58	equipment	equipment	NOUN
inlawrev-3205	145	59	.	.	PUNCT
inlawrev-3205	146	1	28	28	NUM
inlawrev-3205	147	1	the	the	DET
inlawrev-3205	147	2	tax	tax	NOUN
inlawrev-3205	147	3	court	court	NOUN
inlawrev-3205	147	4	concluded	conclude	VERB
inlawrev-3205	147	5	that	that	SCONJ
inlawrev-3205	147	6	all	all	DET
inlawrev-3205	147	7	fuel	fuel	NOUN
inlawrev-3205	147	8	consumed	consume	VERB
inlawrev-3205	147	9	by	by	ADP
inlawrev-3205	147	10	a	a	DET
inlawrev-3205	147	11	commercial	commercial	ADJ
inlawrev-3205	147	12	motor	motor	NOUN
inlawrev-3205	147	13	vehicle	vehicle	NOUN
inlawrev-3205	147	14	,	,	PUNCT
inlawrev-3205	147	15	not	not	PART
inlawrev-3205	147	16	otherwise	otherwise	ADV
inlawrev-3205	147	17	exempt	exempt	ADJ
inlawrev-3205	147	18	from	from	ADP
inlawrev-3205	147	19	the	the	DET
inlawrev-3205	147	20	imcft	imcft	NOUN
inlawrev-3205	147	21	,	,	PUNCT
inlawrev-3205	147	22	was	be	AUX
inlawrev-3205	147	23	to	to	PART
inlawrev-3205	147	24	be	be	AUX
inlawrev-3205	147	25	included	include	VERB
inlawrev-3205	147	26	in	in	ADP
inlawrev-3205	147	27	the	the	DET
inlawrev-3205	147	28	formula	formula	NOUN
inlawrev-3205	147	29	for	for	ADP
inlawrev-3205	147	30	calculating	calculate	VERB
inlawrev-3205	147	31	the	the	DET
inlawrev-3205	147	32	imcft	imcft	NOUN
inlawrev-3205	147	33	,	,	PUNCT
inlawrev-3205	147	34	regardless	regardless	ADV
inlawrev-3205	147	35	of	of	ADP
inlawrev-3205	147	36	where	where	SCONJ
inlawrev-3205	147	37	and	and	CCONJ
inlawrev-3205	147	38	how	how	SCONJ
inlawrev-3205	147	39	the	the	DET
inlawrev-3205	147	40	fuel	fuel	NOUN
inlawrev-3205	147	41	was	be	AUX
inlawrev-3205	147	42	consumed	consume	VERB
inlawrev-3205	147	43	,	,	PUNCT
inlawrev-3205	147	44	including	include	VERB
inlawrev-3205	147	45	,	,	PUNCT
inlawrev-3205	147	46	but	but	CCONJ
inlawrev-3205	147	47	not	not	PART
inlawrev-3205	147	48	limited	limit	VERB
inlawrev-3205	147	49	to	to	ADP
inlawrev-3205	147	50	,	,	PUNCT
inlawrev-3205	147	51	fuel	fuel	NOUN
inlawrev-3205	147	52	that	that	PRON
inlawrev-3205	147	53	was	be	AUX
inlawrev-3205	147	54	consumed	consume	VERB
inlawrev-3205	147	55	by	by	ADP
inlawrev-3205	147	56	a	a	DET
inlawrev-3205	147	57	motor	motor	NOUN
inlawrev-3205	147	58	vehicle	vehicle	NOUN
inlawrev-3205	147	59	when	when	SCONJ
inlawrev-3205	147	60	the	the	DET
inlawrev-3205	147	61	motor	motor	NOUN
inlawrev-3205	147	62	vehicle	vehicle	NOUN
inlawrev-3205	147	63	was	be	AUX
inlawrev-3205	147	64	idling	idle	VERB
inlawrev-3205	147	65	off	off	ADP
inlawrev-3205	147	66	the	the	DET
inlawrev-3205	147	67	highway	highway	NOUN
inlawrev-3205	147	68	for	for	ADP
inlawrev-3205	147	69	long	long	ADJ
inlawrev-3205	147	70	periods	period	NOUN
inlawrev-3205	147	71	of	of	ADP
inlawrev-3205	147	72	time	time	NOUN
inlawrev-3205	147	73	.	.	PUNCT
inlawrev-3205	148	1	29	29	NUM
inlawrev-3205	148	2	further	far	ADV
inlawrev-3205	148	3	,	,	PUNCT
inlawrev-3205	148	4	the	the	DET
inlawrev-3205	148	5	tax	tax	NOUN
inlawrev-3205	148	6	court	court	NOUN
inlawrev-3205	148	7	concluded	conclude	VERB
inlawrev-3205	148	8	that	that	SCONJ
inlawrev-3205	148	9	the	the	DET
inlawrev-3205	148	10	applicable	applicable	ADJ
inlawrev-3205	148	11	statutory	statutory	ADJ
inlawrev-3205	148	12	provisions	provision	NOUN
inlawrev-3205	148	13	were	be	AUX
inlawrev-3205	148	14	constitutional	constitutional	ADJ
inlawrev-3205	148	15	.	.	PUNCT
inlawrev-3205	149	1	30	30	NUM
inlawrev-3205	149	2	f.	f.	PROPN
inlawrev-3205	149	3	indiana	indiana	PROPN
inlawrev-3205	149	4	proceduresfor	proceduresfor	ADP
inlawrev-3205	149	5	tax	tax	PROPN
inlawrev-3205	149	6	administration	administration	PROPN
inlawrev-3205	149	7	—	—	PUNCT
inlawrev-3205	149	8	indiana	indiana	PROPN
inlawrev-3205	149	9	state	state	PROPN
inlawrev-3205	149	10	board	board	PROPN
inlawrev-3205	149	11	of	of	ADP
inlawrev-3205	149	12	tax	tax	NOUN
inlawrev-3205	149	13	commissioners	commissioner	NOUN
inlawrev-3205	149	14	(	(	PUNCT
inlawrev-3205	149	15	isbtc	isbtc	PROPN
inlawrev-3205	149	16	)	)	PUNCT
inlawrev-3205	149	17	in	in	ADP
inlawrev-3205	149	18	bell	bell	PROPN
inlawrev-3205	149	19	v.	v.	ADP
inlawrev-3205	149	20	state	state	PROPN
inlawrev-3205	149	21	board	board	PROPN
inlawrev-3205	149	22	oftax	oftax	NOUN
inlawrev-3205	149	23	commissioners	commissioner	NOUN
inlawrev-3205	149	24	,	,	PUNCT
inlawrev-3205	149	25	31	31	NUM
inlawrev-3205	149	26	the	the	DET
inlawrev-3205	149	27	tax	tax	NOUN
inlawrev-3205	149	28	court	court	NOUN
inlawrev-3205	149	29	was	be	AUX
inlawrev-3205	149	30	requested	request	VERB
inlawrev-3205	149	31	to	to	PART
inlawrev-3205	149	32	determine	determine	VERB
inlawrev-3205	149	33	,	,	PUNCT
inlawrev-3205	149	34	among	among	ADP
inlawrev-3205	149	35	other	other	ADJ
inlawrev-3205	149	36	things	thing	NOUN
inlawrev-3205	149	37	,	,	PUNCT
inlawrev-3205	149	38	whether	whether	SCONJ
inlawrev-3205	149	39	indiana	indiana	PROPN
inlawrev-3205	149	40	code	code	PROPN
inlawrev-3205	149	41	section	section	NOUN
inlawrev-3205	149	42	21	21	NUM
inlawrev-3205	149	43	-	-	SYM
inlawrev-3205	149	44	5	5	NUM
inlawrev-3205	149	45	-	-	PUNCT
inlawrev-3205	149	46	12	12	NUM
inlawrev-3205	149	47	-	-	SYM
inlawrev-3205	149	48	7	7	NUM
inlawrev-3205	149	49	required	require	VERB
inlawrev-3205	149	50	the	the	DET
inlawrev-3205	149	51	isbtc	isbtc	NOUN
inlawrev-3205	149	52	to	to	PART
inlawrev-3205	149	53	inquire	inquire	VERB
inlawrev-3205	149	54	into	into	ADP
inlawrev-3205	149	55	the	the	DET
inlawrev-3205	149	56	propriety	propriety	NOUN
inlawrev-3205	149	57	of	of	ADP
inlawrev-3205	149	58	actions	action	NOUN
inlawrev-3205	149	59	taken	take	VERB
inlawrev-3205	149	60	by	by	ADP
inlawrev-3205	149	61	school	school	NOUN
inlawrev-3205	149	62	corporations	corporation	NOUN
inlawrev-3205	149	63	.	.	PUNCT
inlawrev-3205	150	1	the	the	DET
inlawrev-3205	150	2	tax	tax	NOUN
inlawrev-3205	150	3	court	court	NOUN
inlawrev-3205	150	4	found	find	VERB
inlawrev-3205	150	5	that	that	SCONJ
inlawrev-3205	150	6	indiana	indiana	PROPN
inlawrev-3205	150	7	code	code	PROPN
inlawrev-3205	150	8	section	section	NOUN
inlawrev-3205	150	9	21	21	NUM
inlawrev-3205	150	10	-	-	SYM
inlawrev-3205	150	11	5	5	NUM
inlawrev-3205	150	12	-	-	PUNCT
inlawrev-3205	150	13	12	12	NUM
inlawrev-3205	150	14	-	-	SYM
inlawrev-3205	150	15	7	7	NUM
inlawrev-3205	150	16	authorized	authorize	VERB
inlawrev-3205	150	17	the	the	DET
inlawrev-3205	150	18	isbtc	isbtc	NOUN
inlawrev-3205	150	19	to	to	PART
inlawrev-3205	150	20	determine	determine	VERB
inlawrev-3205	150	21	whether	whether	SCONJ
inlawrev-3205	150	22	a	a	DET
inlawrev-3205	150	23	lease	lease	NOUN
inlawrev-3205	150	24	rental	rental	NOUN
inlawrev-3205	150	25	agreement	agreement	NOUN
inlawrev-3205	150	26	between	between	ADP
inlawrev-3205	150	27	a	a	DET
inlawrev-3205	150	28	lessor	lessor	NOUN
inlawrev-3205	150	29	corporation	corporation	NOUN
inlawrev-3205	150	30	and	and	CCONJ
inlawrev-3205	150	31	a	a	DET
inlawrev-3205	150	32	25	25	NUM
inlawrev-3205	150	33	.	.	NOUN
inlawrev-3205	150	34	653	653	NUM
inlawrev-3205	150	35	n.e.2d	n.e.2d	NOUN
inlawrev-3205	150	36	539	539	NUM
inlawrev-3205	150	37	(	(	PUNCT
inlawrev-3205	150	38	ind	ind	NOUN
inlawrev-3205	150	39	.	.	PUNCT
inlawrev-3205	151	1	t.c	t.c	PROPN
inlawrev-3205	151	2	.	.	PROPN
inlawrev-3205	151	3	1995	1995	NUM
inlawrev-3205	151	4	)	)	PUNCT
inlawrev-3205	151	5	.	.	PUNCT
inlawrev-3205	152	1	26	26	NUM
inlawrev-3205	152	2	.	.	PUNCT
inlawrev-3205	153	1	i	i	PRON
inlawrev-3205	153	2	d.	d.	PROPN
inlawrev-3205	153	3	at	at	ADP
inlawrev-3205	153	4	543	543	NUM
inlawrev-3205	153	5	.	.	PUNCT
inlawrev-3205	153	6	27	27	NUM
inlawrev-3205	153	7	.	.	PUNCT
inlawrev-3205	154	1	see	see	VERB
inlawrev-3205	154	2	ind	ind	PROPN
inlawrev-3205	154	3	.	.	PUNCT
inlawrev-3205	155	1	code	code	PROPN
inlawrev-3205	155	2	§	§	PROPN
inlawrev-3205	155	3	§	§	PROPN
inlawrev-3205	155	4	6	6	NUM
inlawrev-3205	155	5	-	-	SYM
inlawrev-3205	155	6	6	6	NUM
inlawrev-3205	155	7	-	-	PUNCT
inlawrev-3205	155	8	4	4	NUM
inlawrev-3205	155	9	.	.	PUNCT
inlawrev-3205	155	10	l-4(d	l-4(d	NOUN
inlawrev-3205	155	11	)	)	PUNCT
inlawrev-3205	155	12	,	,	PUNCT
inlawrev-3205	155	13	-4.5(d	-4.5(d	NUM
inlawrev-3205	155	14	)	)	PUNCT
inlawrev-3205	155	15	(	(	PUNCT
inlawrev-3205	155	16	supp	supp	PROPN
inlawrev-3205	155	17	.	.	PUNCT
inlawrev-3205	155	18	1995	1995	NUM
inlawrev-3205	155	19	)	)	PUNCT
inlawrev-3205	155	20	.	.	PUNCT
inlawrev-3205	156	1	28	28	NUM
inlawrev-3205	156	2	.	.	X
inlawrev-3205	157	1	roehl	roehl	PROPN
inlawrev-3205	157	2	tramp	tramp	ADJ
inlawrev-3205	157	3	.	.	PUNCT
inlawrev-3205	157	4	,	,	PUNCT
inlawrev-3205	157	5	inc	inc	PROPN
inlawrev-3205	157	6	.	.	PROPN
inlawrev-3205	157	7	,	,	PUNCT
inlawrev-3205	157	8	653	653	NUM
inlawrev-3205	157	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	157	10	at	at	ADP
inlawrev-3205	157	11	543	543	NUM
inlawrev-3205	157	12	.	.	PUNCT
inlawrev-3205	158	1	29	29	NUM
inlawrev-3205	158	2	.	.	PUNCT
inlawrev-3205	159	1	i	i	PRON
inlawrev-3205	159	2	d.	d.	PROPN
inlawrev-3205	159	3	at	at	ADP
inlawrev-3205	159	4	544	544	NUM
inlawrev-3205	159	5	.	.	NOUN
inlawrev-3205	159	6	30	30	NUM
inlawrev-3205	159	7	.	.	PUNCT
inlawrev-3205	160	1	i	i	PRON
inlawrev-3205	160	2	d.	d.	PROPN
inlawrev-3205	160	3	at	at	ADP
inlawrev-3205	160	4	546	546	NUM
inlawrev-3205	160	5	-	-	SYM
inlawrev-3205	160	6	58	58	NUM
inlawrev-3205	160	7	.	.	PUNCT
inlawrev-3205	161	1	31	31	NUM
inlawrev-3205	161	2	.	.	PUNCT
inlawrev-3205	162	1	651	651	NUM
inlawrev-3205	162	2	n.e.2d816(ind.t.c	n.e.2d816(ind.t.c	PROPN
inlawrev-3205	162	3	.	.	PROPN
inlawrev-3205	162	4	1995	1995	NUM
inlawrev-3205	162	5	)	)	PUNCT
inlawrev-3205	162	6	.	.	PUNCT
inlawrev-3205	163	1	1996	1996	NUM
inlawrev-3205	163	2	]	]	PUNCT
inlawrev-3205	163	3	taxation	taxation	NOUN
inlawrev-3205	163	4	1083	1083	NUM
inlawrev-3205	163	5	school	school	NOUN
inlawrev-3205	163	6	corporation	corporation	NOUN
inlawrev-3205	163	7	was	be	AUX
inlawrev-3205	163	8	necessary	necessary	ADJ
inlawrev-3205	163	9	and	and	CCONJ
inlawrev-3205	163	10	whether	whether	SCONJ
inlawrev-3205	163	11	the	the	DET
inlawrev-3205	163	12	rental	rental	ADJ
inlawrev-3205	163	13	payments	payment	NOUN
inlawrev-3205	163	14	were	be	AUX
inlawrev-3205	163	15	fair	fair	ADJ
inlawrev-3205	163	16	and	and	CCONJ
inlawrev-3205	163	17	reasonable	reasonable	ADJ
inlawrev-3205	163	18	.	.	PUNCT
inlawrev-3205	164	1	in	in	ADP
inlawrev-3205	164	2	addition	addition	NOUN
inlawrev-3205	164	3	to	to	ADP
inlawrev-3205	164	4	these	these	DET
inlawrev-3205	164	5	findings	finding	NOUN
inlawrev-3205	164	6	,	,	PUNCT
inlawrev-3205	164	7	the	the	DET
inlawrev-3205	164	8	tax	tax	NOUN
inlawrev-3205	164	9	court	court	NOUN
inlawrev-3205	164	10	also	also	ADV
inlawrev-3205	164	11	found	find	VERB
inlawrev-3205	164	12	that	that	SCONJ
inlawrev-3205	164	13	section	section	NOUN
inlawrev-3205	164	14	21	21	NUM
inlawrev-3205	164	15	5	5	NUM
inlawrev-3205	164	16	-	-	SYM
inlawrev-3205	164	17	12	12	NUM
inlawrev-3205	164	18	-	-	SYM
inlawrev-3205	164	19	7	7	NUM
inlawrev-3205	164	20	did	do	AUX
inlawrev-3205	164	21	not	not	PART
inlawrev-3205	164	22	authorize	authorize	VERB
inlawrev-3205	164	23	the	the	DET
inlawrev-3205	164	24	isbtc	isbtc	NOUN
inlawrev-3205	164	25	to	to	PART
inlawrev-3205	164	26	determine	determine	VERB
inlawrev-3205	164	27	whether	whether	SCONJ
inlawrev-3205	164	28	a	a	DET
inlawrev-3205	164	29	school	school	NOUN
inlawrev-3205	164	30	construction	construction	NOUN
inlawrev-3205	164	31	project	project	NOUN
inlawrev-3205	164	32	was	be	AUX
inlawrev-3205	164	33	necessary	necessary	ADJ
inlawrev-3205	164	34	from	from	ADP
inlawrev-3205	164	35	an	an	DET
inlawrev-3205	164	36	educational	educational	ADJ
inlawrev-3205	164	37	standpoint	standpoint	NOUN
inlawrev-3205	164	38	.	.	PUNCT
inlawrev-3205	164	39	32	32	NUM
inlawrev-3205	164	40	in	in	ADP
inlawrev-3205	164	41	arriving	arrive	VERB
inlawrev-3205	164	42	at	at	ADP
inlawrev-3205	164	43	these	these	DET
inlawrev-3205	164	44	conclusions	conclusion	NOUN
inlawrev-3205	164	45	,	,	PUNCT
inlawrev-3205	164	46	the	the	DET
inlawrev-3205	164	47	tax	tax	NOUN
inlawrev-3205	164	48	court	court	NOUN
inlawrev-3205	164	49	built	build	VERB
inlawrev-3205	164	50	the	the	DET
inlawrev-3205	164	51	following	follow	VERB
inlawrev-3205	164	52	road	road	NOUN
inlawrev-3205	164	53	:	:	PUNCT
inlawrev-3205	164	54	an	an	DET
inlawrev-3205	164	55	administrative	administrative	ADJ
inlawrev-3205	164	56	agency	agency	NOUN
inlawrev-3205	164	57	has	have	VERB
inlawrev-3205	164	58	only	only	ADV
inlawrev-3205	164	59	those	those	DET
inlawrev-3205	164	60	powers	power	NOUN
inlawrev-3205	164	61	conferred	confer	VERB
inlawrev-3205	164	62	on	on	ADP
inlawrev-3205	164	63	the	the	DET
inlawrev-3205	164	64	agency	agency	NOUN
inlawrev-3205	164	65	by	by	ADP
inlawrev-3205	164	66	the	the	DET
inlawrev-3205	164	67	general	general	ADJ
inlawrev-3205	164	68	assembly	assembly	NOUN
inlawrev-3205	164	69	;	;	PUNCT
inlawrev-3205	164	70	powers	power	NOUN
inlawrev-3205	164	71	not	not	PART
inlawrev-3205	164	72	in	in	ADP
inlawrev-3205	164	73	the	the	DET
inlawrev-3205	164	74	agency	agency	NOUN
inlawrev-3205	164	75	's	's	PART
inlawrev-3205	164	76	legislative	legislative	ADJ
inlawrev-3205	164	77	grant	grant	NOUN
inlawrev-3205	164	78	can	can	AUX
inlawrev-3205	164	79	not	not	PART
inlawrev-3205	164	80	be	be	AUX
inlawrev-3205	164	81	assumed	assume	VERB
inlawrev-3205	164	82	by	by	ADP
inlawrev-3205	164	83	the	the	DET
inlawrev-3205	164	84	agency	agency	NOUN
inlawrev-3205	164	85	nor	nor	CCONJ
inlawrev-3205	164	86	implied	imply	VERB
inlawrev-3205	164	87	to	to	PART
inlawrev-3205	164	88	exist	exist	VERB
inlawrev-3205	164	89	in	in	ADP
inlawrev-3205	164	90	the	the	DET
inlawrev-3205	164	91	agency	agency	NOUN
inlawrev-3205	164	92	's	's	PART
inlawrev-3205	164	93	powers	power	NOUN
inlawrev-3205	164	94	;	;	PUNCT
inlawrev-3205	164	95	the	the	DET
inlawrev-3205	164	96	isbtc	isbtc	NOUN
inlawrev-3205	164	97	is	be	AUX
inlawrev-3205	164	98	indiana	indiana	PROPN
inlawrev-3205	164	99	's	's	PART
inlawrev-3205	164	100	property	property	NOUN
inlawrev-3205	164	101	tax	tax	NOUN
inlawrev-3205	164	102	specialist	specialist	NOUN
inlawrev-3205	164	103	,	,	PUNCT
inlawrev-3205	164	104	but	but	CCONJ
inlawrev-3205	164	105	the	the	DET
inlawrev-3205	164	106	isbtc	isbtc	NOUN
inlawrev-3205	164	107	has	have	VERB
inlawrev-3205	164	108	no	no	DET
inlawrev-3205	164	109	expertise	expertise	NOUN
inlawrev-3205	164	110	in	in	ADP
inlawrev-3205	164	111	educational	educational	ADJ
inlawrev-3205	164	112	matters	matter	NOUN
inlawrev-3205	164	113	;	;	PUNCT
inlawrev-3205	164	114	and	and	CCONJ
inlawrev-3205	164	115	,	,	PUNCT
inlawrev-3205	164	116	indiana	indiana	PROPN
inlawrev-3205	164	117	code	code	PROPN
inlawrev-3205	164	118	section	section	PROPN
inlawrev-3205	164	119	21	21	NUM
inlawrev-3205	164	120	-	-	SYM
inlawrev-3205	164	121	5	5	NUM
inlawrev-3205	164	122	-	-	PUNCT
inlawrev-3205	164	123	12	12	NUM
inlawrev-3205	164	124	-	-	SYM
inlawrev-3205	164	125	7	7	NUM
inlawrev-3205	164	126	did	do	AUX
inlawrev-3205	164	127	not	not	PART
inlawrev-3205	164	128	make	make	VERB
inlawrev-3205	164	129	the	the	DET
inlawrev-3205	164	130	isbtc	isbtc	NOUN
inlawrev-3205	164	131	a	a	DET
inlawrev-3205	164	132	guarantor	guarantor	NOUN
inlawrev-3205	164	133	that	that	PRON
inlawrev-3205	164	134	school	school	NOUN
inlawrev-3205	164	135	corporations	corporation	NOUN
inlawrev-3205	164	136	,	,	PUNCT
inlawrev-3205	164	137	the	the	DET
inlawrev-3205	164	138	indiana	indiana	PROPN
inlawrev-3205	164	139	department	department	PROPN
inlawrev-3205	164	140	of	of	ADP
inlawrev-3205	164	141	education	education	NOUN
inlawrev-3205	164	142	,	,	PUNCT
inlawrev-3205	164	143	and/or	and/or	CCONJ
inlawrev-3205	164	144	the	the	DET
inlawrev-3205	164	145	state	state	PROPN
inlawrev-3205	164	146	board	board	PROPN
inlawrev-3205	164	147	of	of	ADP
inlawrev-3205	164	148	education	education	NOUN
inlawrev-3205	164	149	would	would	AUX
inlawrev-3205	164	150	follow	follow	VERB
inlawrev-3205	164	151	their	their	PRON
inlawrev-3205	164	152	own	own	ADJ
inlawrev-3205	164	153	rules	rule	NOUN
inlawrev-3205	164	154	and	and	CCONJ
inlawrev-3205	164	155	regulations.33	regulations.33	NOUN
inlawrev-3205	164	156	g.	g.	PROPN
inlawrev-3205	164	157	indiana	indiana	PROPN
inlawrev-3205	164	158	procedures	procedure	NOUN
inlawrev-3205	164	159	for	for	ADP
inlawrev-3205	164	160	tax	tax	NOUN
inlawrev-3205	164	161	administration	administration	NOUN
inlawrev-3205	164	162	—	—	PUNCT
inlawrev-3205	164	163	indiana	indiana	PROPN
inlawrev-3205	164	164	counties	counties	PROPN
inlawrev-3205	164	165	and	and	CCONJ
inlawrev-3205	164	166	county	county	NOUN
inlawrev-3205	164	167	officials	official	NOUN
inlawrev-3205	164	168	in	in	ADP
inlawrev-3205	164	169	musgrave	musgrave	PROPN
inlawrev-3205	164	170	v.	v.	ADP
inlawrev-3205	164	171	state	state	PROPN
inlawrev-3205	164	172	board	board	PROPN
inlawrev-3205	164	173	of	of	ADP
inlawrev-3205	164	174	tax	tax	NOUN
inlawrev-3205	164	175	commissioners	commissioner	NOUN
inlawrev-3205	164	176	,	,	PUNCT
inlawrev-3205	164	177	34	34	NUM
inlawrev-3205	164	178	an	an	DET
inlawrev-3205	164	179	indiana	indiana	PROPN
inlawrev-3205	164	180	county	county	PROPN
inlawrev-3205	164	181	assessor	assessor	NOUN
inlawrev-3205	164	182	and	and	CCONJ
inlawrev-3205	164	183	an	an	DET
inlawrev-3205	164	184	indiana	indiana	PROPN
inlawrev-3205	164	185	township	township	PROPN
inlawrev-3205	164	186	assessor	assessor	NOUN
inlawrev-3205	164	187	filed	file	VERB
inlawrev-3205	164	188	a	a	DET
inlawrev-3205	164	189	complaint	complaint	NOUN
inlawrev-3205	164	190	for	for	ADP
inlawrev-3205	164	191	an	an	DET
inlawrev-3205	164	192	original	original	ADJ
inlawrev-3205	164	193	tax	tax	NOUN
inlawrev-3205	164	194	appeal	appeal	NOUN
inlawrev-3205	164	195	.	.	PUNCT
inlawrev-3205	165	1	the	the	DET
inlawrev-3205	165	2	tax	tax	NOUN
inlawrev-3205	165	3	court	court	NOUN
inlawrev-3205	165	4	was	be	AUX
inlawrev-3205	165	5	required	require	VERB
inlawrev-3205	165	6	to	to	PART
inlawrev-3205	165	7	determine	determine	VERB
inlawrev-3205	165	8	:	:	PUNCT
inlawrev-3205	165	9	(	(	PUNCT
inlawrev-3205	165	10	1	1	X
inlawrev-3205	165	11	)	)	PUNCT
inlawrev-3205	165	12	whether	whether	SCONJ
inlawrev-3205	165	13	the	the	DET
inlawrev-3205	165	14	tax	tax	NOUN
inlawrev-3205	165	15	court	court	NOUN
inlawrev-3205	165	16	had	have	VERB
inlawrev-3205	165	17	subject	subject	ADJ
inlawrev-3205	165	18	matter	matter	NOUN
inlawrev-3205	165	19	jurisdiction	jurisdiction	NOUN
inlawrev-3205	165	20	with	with	ADP
inlawrev-3205	165	21	respect	respect	NOUN
inlawrev-3205	165	22	to	to	ADP
inlawrev-3205	165	23	the	the	DET
inlawrev-3205	165	24	matter	matter	NOUN
inlawrev-3205	165	25	presented	present	VERB
inlawrev-3205	165	26	;	;	PUNCT
inlawrev-3205	165	27	(	(	PUNCT
inlawrev-3205	165	28	2	2	X
inlawrev-3205	165	29	)	)	PUNCT
inlawrev-3205	165	30	whether	whether	SCONJ
inlawrev-3205	165	31	the	the	DET
inlawrev-3205	165	32	assessors	assessor	NOUN
inlawrev-3205	165	33	had	have	AUX
inlawrev-3205	165	34	standing	stand	VERB
inlawrev-3205	165	35	to	to	PART
inlawrev-3205	165	36	bring	bring	VERB
inlawrev-3205	165	37	the	the	DET
inlawrev-3205	165	38	matter	matter	NOUN
inlawrev-3205	165	39	to	to	ADP
inlawrev-3205	165	40	the	the	DET
inlawrev-3205	165	41	tax	tax	NOUN
inlawrev-3205	165	42	court	court	NOUN
inlawrev-3205	165	43	;	;	PUNCT
inlawrev-3205	165	44	and	and	CCONJ
inlawrev-3205	165	45	(	(	PUNCT
inlawrev-3205	165	46	3	3	X
inlawrev-3205	165	47	)	)	PUNCT
inlawrev-3205	165	48	whether	whether	SCONJ
inlawrev-3205	165	49	the	the	DET
inlawrev-3205	165	50	assessors	assessor	NOUN
inlawrev-3205	165	51	'	'	PART
inlawrev-3205	165	52	complaint	complaint	NOUN
inlawrev-3205	165	53	stated	state	VERB
inlawrev-3205	165	54	a	a	DET
inlawrev-3205	165	55	cause	cause	NOUN
inlawrev-3205	165	56	of	of	ADP
inlawrev-3205	165	57	action	action	NOUN
inlawrev-3205	165	58	with	with	ADP
inlawrev-3205	165	59	respect	respect	NOUN
inlawrev-3205	165	60	to	to	ADP
inlawrev-3205	165	61	which	which	PRON
inlawrev-3205	165	62	the	the	DET
inlawrev-3205	165	63	tax	tax	NOUN
inlawrev-3205	165	64	court	court	NOUN
inlawrev-3205	165	65	could	could	AUX
inlawrev-3205	165	66	grant	grant	VERB
inlawrev-3205	165	67	relief	relief	NOUN
inlawrev-3205	165	68	.	.	PUNCT
inlawrev-3205	166	1	in	in	ADP
inlawrev-3205	166	2	musgrave	musgrave	PROPN
inlawrev-3205	166	3	,	,	PUNCT
inlawrev-3205	166	4	ppg	ppg	PROPN
inlawrev-3205	166	5	was	be	AUX
inlawrev-3205	166	6	an	an	DET
inlawrev-3205	166	7	evansville	evansville	PROPN
inlawrev-3205	166	8	,	,	PUNCT
inlawrev-3205	166	9	indiana	indiana	PROPN
inlawrev-3205	166	10	manufacturing	manufacturing	PROPN
inlawrev-3205	166	11	corporation	corporation	NOUN
inlawrev-3205	166	12	that	that	PRON
inlawrev-3205	166	13	was	be	AUX
inlawrev-3205	166	14	licensed	license	VERB
inlawrev-3205	166	15	to	to	PART
inlawrev-3205	166	16	do	do	VERB
inlawrev-3205	166	17	business	business	NOUN
inlawrev-3205	166	18	in	in	ADP
inlawrev-3205	166	19	the	the	DET
inlawrev-3205	166	20	state	state	NOUN
inlawrev-3205	166	21	of	of	ADP
inlawrev-3205	166	22	indiana	indiana	PROPN
inlawrev-3205	166	23	.	.	PUNCT
inlawrev-3205	167	1	during	during	ADP
inlawrev-3205	167	2	1994	1994	NUM
inlawrev-3205	167	3	,	,	PUNCT
inlawrev-3205	167	4	ppg	ppg	NOUN
inlawrev-3205	167	5	challenged	challenge	VERB
inlawrev-3205	167	6	the	the	DET
inlawrev-3205	167	7	assessment	assessment	NOUN
inlawrev-3205	167	8	of	of	ADP
inlawrev-3205	167	9	ppg	ppg	PROPN
inlawrev-3205	167	10	'	'	PART
inlawrev-3205	167	11	s	s	PROPN
inlawrev-3205	167	12	business	business	NOUN
inlawrev-3205	167	13	personal	personal	ADJ
inlawrev-3205	167	14	property	property	NOUN
inlawrev-3205	167	15	for	for	ADP
inlawrev-3205	167	16	the	the	DET
inlawrev-3205	167	17	tax	tax	NOUN
inlawrev-3205	167	18	years	year	NOUN
inlawrev-3205	167	19	1990	1990	NUM
inlawrev-3205	167	20	,	,	PUNCT
inlawrev-3205	167	21	1991	1991	NUM
inlawrev-3205	167	22	,	,	PUNCT
inlawrev-3205	167	23	1992	1992	NUM
inlawrev-3205	167	24	,	,	PUNCT
inlawrev-3205	167	25	and	and	CCONJ
inlawrev-3205	167	26	1993	1993	NUM
inlawrev-3205	167	27	by	by	ADP
inlawrev-3205	167	28	filing	file	VERB
inlawrev-3205	167	29	four	four	NUM
inlawrev-3205	167	30	petitions	petition	NOUN
inlawrev-3205	167	31	for	for	ADP
inlawrev-3205	167	32	the	the	DET
inlawrev-3205	167	33	correction	correction	NOUN
inlawrev-3205	167	34	of	of	ADP
inlawrev-3205	167	35	errors	error	NOUN
inlawrev-3205	167	36	(	(	PUNCT
inlawrev-3205	167	37	forms	form	NOUN
inlawrev-3205	167	38	133	133	NUM
inlawrev-3205	167	39	)	)	PUNCT
inlawrev-3205	167	40	.	.	PUNCT
inlawrev-3205	168	1	after	after	ADP
inlawrev-3205	168	2	considering	consider	VERB
inlawrev-3205	168	3	ppg	ppg	PROPN
inlawrev-3205	168	4	's	's	PART
inlawrev-3205	168	5	forms	form	NOUN
inlawrev-3205	168	6	133	133	NUM
inlawrev-3205	168	7	,	,	PUNCT
inlawrev-3205	168	8	the	the	DET
inlawrev-3205	168	9	scott	scott	PROPN
inlawrev-3205	168	10	township	township	PROPN
inlawrev-3205	168	11	assessor	assessor	NOUN
inlawrev-3205	168	12	,	,	PUNCT
inlawrev-3205	168	13	the	the	DET
inlawrev-3205	168	14	vanderburgh	vanderburgh	PROPN
inlawrev-3205	168	15	county	county	NOUN
inlawrev-3205	168	16	auditor	auditor	NOUN
inlawrev-3205	168	17	,	,	PUNCT
inlawrev-3205	168	18	and	and	CCONJ
inlawrev-3205	168	19	the	the	DET
inlawrev-3205	168	20	vanderburgh	vanderburgh	PROPN
inlawrev-3205	168	21	county	county	NOUN
inlawrev-3205	168	22	treasurer	treasurer	NOUN
inlawrev-3205	168	23	determined	determine	VERB
inlawrev-3205	168	24	that	that	SCONJ
inlawrev-3205	168	25	ppg	ppg	NOUN
inlawrev-3205	168	26	was	be	AUX
inlawrev-3205	168	27	not	not	PART
inlawrev-3205	168	28	entitled	entitle	VERB
inlawrev-3205	168	29	to	to	ADP
inlawrev-3205	168	30	relief	relief	NOUN
inlawrev-3205	168	31	and	and	CCONJ
inlawrev-3205	168	32	forwarded	forwarded	ADJ
inlawrev-3205	168	33	ppg	ppg	NOUN
inlawrev-3205	168	34	's	's	PART
inlawrev-3205	168	35	forms	form	NOUN
inlawrev-3205	168	36	133	133	NUM
inlawrev-3205	168	37	to	to	ADP
inlawrev-3205	168	38	the	the	DET
inlawrev-3205	168	39	vanderburgh	vanderburgh	PROPN
inlawrev-3205	168	40	county	county	PROPN
inlawrev-3205	168	41	board	board	NOUN
inlawrev-3205	168	42	of	of	ADP
inlawrev-3205	168	43	review	review	NOUN
inlawrev-3205	168	44	.	.	PUNCT
inlawrev-3205	169	1	the	the	DET
inlawrev-3205	169	2	vanderburgh	vanderburgh	PROPN
inlawrev-3205	169	3	county	county	PROPN
inlawrev-3205	169	4	board	board	NOUN
inlawrev-3205	169	5	of	of	ADP
inlawrev-3205	169	6	review	review	NOUN
inlawrev-3205	169	7	then	then	ADV
inlawrev-3205	169	8	considered	consider	VERB
inlawrev-3205	169	9	ppg	ppg	NOUN
inlawrev-3205	169	10	's	's	PART
inlawrev-3205	169	11	forms	form	NOUN
inlawrev-3205	169	12	133	133	NUM
inlawrev-3205	169	13	and	and	CCONJ
inlawrev-3205	169	14	determined	determine	VERB
inlawrev-3205	169	15	that	that	SCONJ
inlawrev-3205	169	16	ppg	ppg	NOUN
inlawrev-3205	169	17	was	be	AUX
inlawrev-3205	169	18	entitled	entitle	VERB
inlawrev-3205	169	19	to	to	ADP
inlawrev-3205	169	20	relief	relief	NOUN
inlawrev-3205	169	21	and	and	CCONJ
inlawrev-3205	169	22	reversed	reverse	VERB
inlawrev-3205	169	23	the	the	DET
inlawrev-3205	169	24	determination	determination	NOUN
inlawrev-3205	169	25	of	of	ADP
inlawrev-3205	169	26	the	the	DET
inlawrev-3205	169	27	scott	scott	PROPN
inlawrev-3205	169	28	township	township	PROPN
inlawrev-3205	169	29	assessor	assessor	NOUN
inlawrev-3205	169	30	,	,	PUNCT
inlawrev-3205	169	31	the	the	DET
inlawrev-3205	169	32	vanderburgh	vanderburgh	PROPN
inlawrev-3205	169	33	county	county	NOUN
inlawrev-3205	169	34	auditor	auditor	NOUN
inlawrev-3205	169	35	,	,	PUNCT
inlawrev-3205	169	36	and	and	CCONJ
inlawrev-3205	169	37	the	the	DET
inlawrev-3205	169	38	vanderburgh	vanderburgh	PROPN
inlawrev-3205	169	39	county	county	NOUN
inlawrev-3205	169	40	treasurer	treasurer	NOUN
inlawrev-3205	169	41	.	.	PUNCT
inlawrev-3205	170	1	believing	believe	VERB
inlawrev-3205	170	2	that	that	SCONJ
inlawrev-3205	170	3	the	the	DET
inlawrev-3205	170	4	vanderburgh	vanderburgh	PROPN
inlawrev-3205	170	5	county	county	PROPN
inlawrev-3205	170	6	board	board	NOUN
inlawrev-3205	170	7	of	of	ADP
inlawrev-3205	170	8	review	review	NOUN
inlawrev-3205	170	9	erred	err	VERB
inlawrev-3205	170	10	,	,	PUNCT
inlawrev-3205	170	11	the	the	DET
inlawrev-3205	170	12	scott	scott	PROPN
inlawrev-3205	170	13	township	township	PROPN
inlawrev-3205	170	14	assessor	assessor	NOUN
inlawrev-3205	170	15	filed	file	VERB
inlawrev-3205	170	16	petitions	petition	NOUN
inlawrev-3205	170	17	for	for	ADP
inlawrev-3205	170	18	review	review	NOUN
inlawrev-3205	170	19	of	of	ADP
inlawrev-3205	170	20	assessment	assessment	NOUN
inlawrev-3205	170	21	(	(	PUNCT
inlawrev-3205	170	22	forms	form	NOUN
inlawrev-3205	170	23	131	131	NUM
inlawrev-3205	170	24	)	)	PUNCT
inlawrev-3205	170	25	with	with	ADP
inlawrev-3205	170	26	the	the	DET
inlawrev-3205	170	27	isbtc	isbtc	NOUN
inlawrev-3205	170	28	.	.	PUNCT
inlawrev-3205	171	1	however	however	ADV
inlawrev-3205	171	2	,	,	PUNCT
inlawrev-3205	171	3	the	the	DET
inlawrev-3205	171	4	isbtc	isbtc	NOUN
inlawrev-3205	171	5	dismissed	dismiss	VERB
inlawrev-3205	171	6	the	the	DET
inlawrev-3205	171	7	scott	scott	PROPN
inlawrev-3205	171	8	township	township	PROPN
inlawrev-3205	171	9	assessor	assessor	NOUN
inlawrev-3205	171	10	's	's	PART
inlawrev-3205	171	11	forms	form	NOUN
inlawrev-3205	171	12	1	1	NUM
inlawrev-3205	171	13	3	3	NUM
inlawrev-3205	171	14	1	1	NUM
inlawrev-3205	171	15	on	on	ADP
inlawrev-3205	171	16	the	the	DET
inlawrev-3205	171	17	ground	ground	NOUN
inlawrev-3205	171	18	that	that	SCONJ
inlawrev-3205	171	19	no	no	DET
inlawrev-3205	171	20	statute	statute	NOUN
inlawrev-3205	171	21	conferred	confer	VERB
inlawrev-3205	171	22	a	a	DET
inlawrev-3205	171	23	right	right	NOUN
inlawrev-3205	171	24	or	or	CCONJ
inlawrev-3205	171	25	power	power	NOUN
inlawrev-3205	171	26	on	on	ADP
inlawrev-3205	171	27	such	such	ADJ
inlawrev-3205	171	28	persons	person	NOUN
inlawrev-3205	171	29	to	to	PART
inlawrev-3205	171	30	make	make	VERB
inlawrev-3205	171	31	such	such	DET
inlawrev-3205	171	32	an	an	DET
inlawrev-3205	171	33	appeal	appeal	NOUN
inlawrev-3205	171	34	to	to	ADP
inlawrev-3205	171	35	the	the	DET
inlawrev-3205	171	36	isbtc.35	isbtc.35	NOUN
inlawrev-3205	171	37	thereafter	thereafter	ADV
inlawrev-3205	171	38	,	,	PUNCT
inlawrev-3205	171	39	the	the	DET
inlawrev-3205	171	40	vanderburgh	vanderburgh	PROPN
inlawrev-3205	171	41	county	county	NOUN
inlawrev-3205	171	42	assessor	assessor	NOUN
inlawrev-3205	171	43	and	and	CCONJ
inlawrev-3205	171	44	the	the	DET
inlawrev-3205	171	45	scott	scott	PROPN
inlawrev-3205	171	46	township	township	PROPN
inlawrev-3205	171	47	assessor	assessor	NOUN
inlawrev-3205	171	48	filed	file	VERB
inlawrev-3205	171	49	the	the	DET
inlawrev-3205	171	50	original	original	ADJ
inlawrev-3205	171	51	tax	tax	NOUN
inlawrev-3205	171	52	appeal	appeal	NOUN
inlawrev-3205	171	53	involved	involve	VERB
inlawrev-3205	171	54	in	in	ADP
inlawrev-3205	171	55	this	this	DET
inlawrev-3205	171	56	case	case	NOUN
inlawrev-3205	171	57	,	,	PUNCT
inlawrev-3205	171	58	seeking	seek	VERB
inlawrev-3205	171	59	to	to	PART
inlawrev-3205	171	60	reverse	reverse	VERB
inlawrev-3205	171	61	the	the	DET
inlawrev-3205	171	62	isbtc	isbtc	NOUN
inlawrev-3205	171	63	s	s	VERB
inlawrev-3205	171	64	final	final	ADJ
inlawrev-3205	171	65	determination	determination	NOUN
inlawrev-3205	171	66	.	.	PUNCT
inlawrev-3205	172	1	in	in	ADP
inlawrev-3205	172	2	response	response	NOUN
inlawrev-3205	172	3	,	,	PUNCT
inlawrev-3205	172	4	the	the	DET
inlawrev-3205	172	5	32	32	NUM
inlawrev-3205	172	6	.	.	PUNCT
inlawrev-3205	172	7	/t/.	/t/.	PROPN
inlawrev-3205	173	1	at	at	ADP
inlawrev-3205	173	2	819	819	NUM
inlawrev-3205	173	3	.	.	PUNCT
inlawrev-3205	173	4	33	33	NUM
inlawrev-3205	173	5	.	.	PUNCT
inlawrev-3205	174	1	i	i	PRON
inlawrev-3205	174	2	d.	d.	PROPN
inlawrev-3205	174	3	at	at	ADP
inlawrev-3205	174	4	819	819	NUM
inlawrev-3205	174	5	-	-	SYM
inlawrev-3205	174	6	20	20	NUM
inlawrev-3205	174	7	.	.	PUNCT
inlawrev-3205	175	1	34	34	NUM
inlawrev-3205	175	2	.	.	NOUN
inlawrev-3205	176	1	658	658	NUM
inlawrev-3205	176	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	176	3	135	135	NUM
inlawrev-3205	176	4	(	(	PUNCT
inlawrev-3205	176	5	ind	ind	NOUN
inlawrev-3205	176	6	.	.	PUNCT
inlawrev-3205	177	1	t.c	t.c	PROPN
inlawrev-3205	177	2	.	.	PROPN
inlawrev-3205	177	3	1995	1995	NUM
inlawrev-3205	177	4	)	)	PUNCT
inlawrev-3205	177	5	.	.	PUNCT
inlawrev-3205	178	1	35	35	NUM
inlawrev-3205	178	2	.	.	PUNCT
inlawrev-3205	179	1	i	i	PRON
inlawrev-3205	179	2	d.	d.	VERB
inlawrev-3205	179	3	at	at	ADP
inlawrev-3205	179	4	137	137	NUM
inlawrev-3205	179	5	-	-	SYM
inlawrev-3205	179	6	38	38	NUM
inlawrev-3205	179	7	.	.	PUNCT
inlawrev-3205	180	1	1084	1084	NUM
inlawrev-3205	180	2	indiana	indiana	PROPN
inlawrev-3205	180	3	law	law	PROPN
inlawrev-3205	180	4	review	review	NOUN
inlawrev-3205	181	1	[	[	X
inlawrev-3205	181	2	vol	vol	NOUN
inlawrev-3205	181	3	.	.	PUNCT
inlawrev-3205	181	4	29	29	NUM
inlawrev-3205	181	5	:	:	SYM
inlawrev-3205	181	6	1077	1077	NUM
inlawrev-3205	181	7	isbtc	isbtc	NOUN
inlawrev-3205	181	8	and	and	CCONJ
inlawrev-3205	181	9	ppg	ppg	NOUN
inlawrev-3205	181	10	filed	file	VERB
inlawrev-3205	181	11	separate	separate	ADJ
inlawrev-3205	181	12	motions	motion	NOUN
inlawrev-3205	181	13	asking	ask	VERB
inlawrev-3205	181	14	the	the	DET
inlawrev-3205	181	15	tax	tax	NOUN
inlawrev-3205	181	16	court	court	NOUN
inlawrev-3205	181	17	to	to	PART
inlawrev-3205	181	18	dismiss	dismiss	VERB
inlawrev-3205	181	19	the	the	DET
inlawrev-3205	181	20	appeal	appeal	NOUN
inlawrev-3205	181	21	.	.	PUNCT
inlawrev-3205	182	1	in	in	ADP
inlawrev-3205	182	2	addressing	address	VERB
inlawrev-3205	182	3	such	such	ADJ
inlawrev-3205	182	4	motions	motion	NOUN
inlawrev-3205	182	5	,	,	PUNCT
inlawrev-3205	182	6	the	the	DET
inlawrev-3205	182	7	tax	tax	NOUN
inlawrev-3205	182	8	court	court	NOUN
inlawrev-3205	182	9	determined	determine	VERB
inlawrev-3205	182	10	that	that	SCONJ
inlawrev-3205	182	11	it	it	PRON
inlawrev-3205	182	12	had	have	VERB
inlawrev-3205	182	13	subject	subject	ADJ
inlawrev-3205	182	14	matter	matter	NOUN
inlawrev-3205	182	15	jurisdiction	jurisdiction	NOUN
inlawrev-3205	182	16	over	over	ADP
inlawrev-3205	182	17	the	the	DET
inlawrev-3205	182	18	matter	matter	NOUN
inlawrev-3205	182	19	involved	involve	VERB
inlawrev-3205	182	20	.	.	PUNCT
inlawrev-3205	183	1	36	36	NUM
inlawrev-3205	183	2	the	the	DET
inlawrev-3205	183	3	tax	tax	NOUN
inlawrev-3205	183	4	court	court	NOUN
inlawrev-3205	183	5	observed	observe	VERB
inlawrev-3205	183	6	that	that	SCONJ
inlawrev-3205	183	7	:	:	PUNCT
inlawrev-3205	183	8	(	(	PUNCT
inlawrev-3205	183	9	1	1	X
inlawrev-3205	183	10	)	)	PUNCT
inlawrev-3205	183	11	the	the	DET
inlawrev-3205	183	12	tax	tax	NOUN
inlawrev-3205	183	13	court	court	NOUN
inlawrev-3205	183	14	had	have	VERB
inlawrev-3205	183	15	exclusive	exclusive	ADJ
inlawrev-3205	183	16	jurisdiction	jurisdiction	NOUN
inlawrev-3205	183	17	over	over	ADP
inlawrev-3205	183	18	any	any	DET
inlawrev-3205	183	19	case	case	NOUN
inlawrev-3205	183	20	that	that	PRON
inlawrev-3205	183	21	arose	arise	VERB
inlawrev-3205	183	22	under	under	ADP
inlawrev-3205	183	23	the	the	DET
inlawrev-3205	183	24	tax	tax	NOUN
inlawrev-3205	183	25	laws	law	NOUN
inlawrev-3205	183	26	of	of	ADP
inlawrev-3205	183	27	the	the	DET
inlawrev-3205	183	28	state	state	NOUN
inlawrev-3205	183	29	of	of	ADP
inlawrev-3205	183	30	indiana	indiana	PROPN
inlawrev-3205	183	31	,	,	PUNCT
inlawrev-3205	183	32	including	include	VERB
inlawrev-3205	183	33	,	,	PUNCT
inlawrev-3205	183	34	but	but	CCONJ
inlawrev-3205	183	35	not	not	PART
inlawrev-3205	183	36	limited	limit	VERB
inlawrev-3205	183	37	to	to	ADP
inlawrev-3205	183	38	,	,	PUNCT
inlawrev-3205	183	39	cases	case	NOUN
inlawrev-3205	183	40	that	that	PRON
inlawrev-3205	183	41	arose	arise	VERB
inlawrev-3205	183	42	from	from	ADP
inlawrev-3205	183	43	a	a	DET
inlawrev-3205	183	44	final	final	ADJ
inlawrev-3205	183	45	determination	determination	NOUN
inlawrev-3205	183	46	of	of	ADP
inlawrev-3205	183	47	the	the	DET
inlawrev-3205	183	48	isbtc;37	isbtc;37	PROPN
inlawrev-3205	183	49	(	(	PUNCT
inlawrev-3205	183	50	2	2	X
inlawrev-3205	183	51	)	)	PUNCT
inlawrev-3205	183	52	the	the	DET
inlawrev-3205	183	53	tax	tax	NOUN
inlawrev-3205	183	54	court	court	NOUN
inlawrev-3205	183	55	was	be	AUX
inlawrev-3205	183	56	created	create	VERB
inlawrev-3205	183	57	to	to	PART
inlawrev-3205	183	58	provide	provide	VERB
inlawrev-3205	183	59	a	a	DET
inlawrev-3205	183	60	court	court	NOUN
inlawrev-3205	183	61	that	that	PRON
inlawrev-3205	183	62	had	have	VERB
inlawrev-3205	183	63	exclusion	exclusion	NOUN
inlawrev-3205	183	64	jurisdiction	jurisdiction	NOUN
inlawrev-3205	183	65	over	over	ADP
inlawrev-3205	183	66	indiana	indiana	PROPN
inlawrev-3205	183	67	tax	tax	NOUN
inlawrev-3205	183	68	matters	matter	NOUN
inlawrev-3205	183	69	(	(	PUNCT
inlawrev-3205	183	70	but	but	CCONJ
inlawrev-3205	183	71	the	the	DET
inlawrev-3205	183	72	tax	tax	NOUN
inlawrev-3205	183	73	court	court	NOUN
inlawrev-3205	183	74	was	be	AUX
inlawrev-3205	183	75	not	not	PART
inlawrev-3205	183	76	a	a	DET
inlawrev-3205	183	77	court	court	NOUN
inlawrev-3205	183	78	of	of	ADP
inlawrev-3205	183	79	general	general	ADJ
inlawrev-3205	183	80	jurisdiction	jurisdiction	NOUN
inlawrev-3205	183	81	)	)	PUNCT
inlawrev-3205	183	82	;	;	PUNCT
inlawrev-3205	183	83	(	(	PUNCT
inlawrev-3205	183	84	3	3	X
inlawrev-3205	183	85	)	)	PUNCT
inlawrev-3205	183	86	indiana	indiana	PROPN
inlawrev-3205	183	87	code	code	PROPN
inlawrev-3205	183	88	section	section	NOUN
inlawrev-3205	183	89	6	6	NUM
inlawrev-3205	183	90	-	-	PUNCT
inlawrev-3205	183	91	l.l-15	l.l-15	NUM
inlawrev-3205	183	92	-	-	PUNCT
inlawrev-3205	183	93	3(b	3(b	NUM
inlawrev-3205	183	94	)	)	PUNCT
inlawrev-3205	183	95	required	require	VERB
inlawrev-3205	183	96	the	the	DET
inlawrev-3205	183	97	isbtc	isbtc	NOUN
inlawrev-3205	183	98	to	to	PART
inlawrev-3205	183	99	consider	consider	VERB
inlawrev-3205	183	100	the	the	DET
inlawrev-3205	183	101	merits	merit	NOUN
inlawrev-3205	183	102	of	of	ADP
inlawrev-3205	183	103	an	an	DET
inlawrev-3205	183	104	assessor	assessor	NOUN
inlawrev-3205	183	105	's	's	PART
inlawrev-3205	183	106	forms	form	NOUN
inlawrev-3205	183	107	131	131	NUM
inlawrev-3205	183	108	,	,	PUNCT
inlawrev-3205	183	109	and	and	CCONJ
inlawrev-3205	183	110	if	if	SCONJ
inlawrev-3205	183	111	the	the	DET
inlawrev-3205	183	112	isbtc	isbtc	NOUN
inlawrev-3205	183	113	refused	refuse	VERB
inlawrev-3205	183	114	to	to	PART
inlawrev-3205	183	115	do	do	VERB
inlawrev-3205	183	116	so	so	ADV
inlawrev-3205	183	117	,	,	PUNCT
inlawrev-3205	183	118	the	the	DET
inlawrev-3205	183	119	isbtc	isbtc	NOUN
inlawrev-3205	183	120	thereby	thereby	ADV
inlawrev-3205	183	121	denied	deny	VERB
inlawrev-3205	183	122	the	the	DET
inlawrev-3205	183	123	assessor	assessor	NOUN
inlawrev-3205	183	124	a	a	DET
inlawrev-3205	183	125	right	right	NOUN
inlawrev-3205	183	126	to	to	PART
inlawrev-3205	183	127	review	review	VERB
inlawrev-3205	183	128	in	in	ADP
inlawrev-3205	183	129	direct	direct	ADJ
inlawrev-3205	183	130	contravention	contravention	NOUN
inlawrev-3205	183	131	of	of	ADP
inlawrev-3205	183	132	the	the	DET
inlawrev-3205	183	133	law	law	NOUN
inlawrev-3205	183	134	;	;	PUNCT
inlawrev-3205	183	135	and	and	CCONJ
inlawrev-3205	183	136	(	(	PUNCT
inlawrev-3205	183	137	4	4	X
inlawrev-3205	183	138	)	)	PUNCT
inlawrev-3205	183	139	it	it	PRON
inlawrev-3205	183	140	would	would	AUX
inlawrev-3205	183	141	be	be	AUX
inlawrev-3205	183	142	anomalous	anomalous	ADJ
inlawrev-3205	183	143	for	for	SCONJ
inlawrev-3205	183	144	the	the	DET
inlawrev-3205	183	145	tax	tax	NOUN
inlawrev-3205	183	146	court	court	NOUN
inlawrev-3205	183	147	to	to	PART
inlawrev-3205	183	148	hold	hold	VERB
inlawrev-3205	183	149	that	that	SCONJ
inlawrev-3205	183	150	the	the	DET
inlawrev-3205	183	151	assessors	assessor	NOUN
inlawrev-3205	183	152	did	do	AUX
inlawrev-3205	183	153	not	not	PART
inlawrev-3205	183	154	have	have	AUX
inlawrev-3205	183	155	standing	stand	VERB
inlawrev-3205	183	156	to	to	PART
inlawrev-3205	183	157	enforce	enforce	VERB
inlawrev-3205	183	158	a	a	DET
inlawrev-3205	183	159	right	right	NOUN
inlawrev-3205	183	160	that	that	PRON
inlawrev-3205	183	161	was	be	AUX
inlawrev-3205	183	162	specifically	specifically	ADV
inlawrev-3205	183	163	granted	grant	VERB
inlawrev-3205	183	164	to	to	ADP
inlawrev-3205	183	165	the	the	DET
inlawrev-3205	183	166	assessors	assessor	NOUN
inlawrev-3205	183	167	by	by	ADP
inlawrev-3205	183	168	the	the	DET
inlawrev-3205	183	169	general	general	ADJ
inlawrev-3205	183	170	assembly	assembly	NOUN
inlawrev-3205	183	171	.	.	PUNCT
inlawrev-3205	184	1	38	38	NUM
inlawrev-3205	184	2	the	the	DET
inlawrev-3205	184	3	tax	tax	NOUN
inlawrev-3205	184	4	court	court	NOUN
inlawrev-3205	184	5	stated	state	VERB
inlawrev-3205	184	6	that	that	SCONJ
inlawrev-3205	184	7	county	county	NOUN
inlawrev-3205	184	8	officials	official	NOUN
inlawrev-3205	184	9	might	might	AUX
inlawrev-3205	184	10	not	not	PART
inlawrev-3205	184	11	have	have	AUX
inlawrev-3205	184	12	standing	stand	VERB
inlawrev-3205	184	13	to	to	PART
inlawrev-3205	184	14	challenge	challenge	VERB
inlawrev-3205	184	15	the	the	DET
inlawrev-3205	184	16	allowance	allowance	NOUN
inlawrev-3205	184	17	or	or	CCONJ
inlawrev-3205	184	18	disallowance	disallowance	NOUN
inlawrev-3205	184	19	of	of	ADP
inlawrev-3205	184	20	an	an	DET
inlawrev-3205	184	21	exemption	exemption	NOUN
inlawrev-3205	184	22	or	or	CCONJ
inlawrev-3205	184	23	of	of	ADP
inlawrev-3205	184	24	a	a	DET
inlawrev-3205	184	25	reduced	reduced	ADJ
inlawrev-3205	184	26	assessment	assessment	NOUN
inlawrev-3205	184	27	;	;	PUNCT
inlawrev-3205	184	28	however	however	ADV
inlawrev-3205	184	29	,	,	PUNCT
inlawrev-3205	184	30	such	such	ADJ
inlawrev-3205	184	31	officials	official	NOUN
inlawrev-3205	184	32	did	do	AUX
inlawrev-3205	184	33	have	have	VERB
inlawrev-3205	184	34	such	such	ADJ
inlawrev-3205	184	35	standing	stand	VERB
inlawrev-3205	184	36	in	in	ADP
inlawrev-3205	184	37	cases	case	NOUN
inlawrev-3205	184	38	that	that	PRON
inlawrev-3205	184	39	sought	seek	VERB
inlawrev-3205	184	40	to	to	PART
inlawrev-3205	184	41	challenge	challenge	VERB
inlawrev-3205	184	42	the	the	DET
inlawrev-3205	184	43	isbtc	isbtc	NOUN
inlawrev-3205	184	44	s	s	PART
inlawrev-3205	184	45	interpretation	interpretation	NOUN
inlawrev-3205	184	46	or	or	CCONJ
inlawrev-3205	184	47	application	application	NOUN
inlawrev-3205	184	48	of	of	ADP
inlawrev-3205	184	49	a	a	DET
inlawrev-3205	184	50	statute	statute	NOUN
inlawrev-3205	184	51	.	.	PUNCT
inlawrev-3205	185	1	39	39	NUM
inlawrev-3205	186	1	the	the	DET
inlawrev-3205	186	2	tax	tax	NOUN
inlawrev-3205	186	3	court	court	NOUN
inlawrev-3205	186	4	held	hold	VERB
inlawrev-3205	186	5	,	,	PUNCT
inlawrev-3205	186	6	therefore	therefore	ADV
inlawrev-3205	186	7	,	,	PUNCT
inlawrev-3205	186	8	that	that	SCONJ
inlawrev-3205	186	9	the	the	DET
inlawrev-3205	186	10	assessors	assessor	NOUN
inlawrev-3205	186	11	had	have	AUX
inlawrev-3205	186	12	standing	stand	VERB
inlawrev-3205	186	13	to	to	PART
inlawrev-3205	186	14	bring	bring	VERB
inlawrev-3205	186	15	the	the	DET
inlawrev-3205	186	16	case	case	NOUN
inlawrev-3205	186	17	to	to	ADP
inlawrev-3205	186	18	the	the	DET
inlawrev-3205	186	19	tax	tax	NOUN
inlawrev-3205	186	20	court	court	NOUN
inlawrev-3205	186	21	.	.	PUNCT
inlawrev-3205	187	1	40	40	NUM
inlawrev-3205	187	2	however	however	ADV
inlawrev-3205	187	3	,	,	PUNCT
inlawrev-3205	187	4	with	with	ADP
inlawrev-3205	187	5	respect	respect	NOUN
inlawrev-3205	187	6	to	to	ADP
inlawrev-3205	187	7	the	the	DET
inlawrev-3205	187	8	sufficiency	sufficiency	NOUN
inlawrev-3205	187	9	of	of	ADP
inlawrev-3205	187	10	the	the	DET
inlawrev-3205	187	11	assessors	assessor	NOUN
inlawrev-3205	187	12	'	'	PART
inlawrev-3205	187	13	complaint	complaint	NOUN
inlawrev-3205	187	14	,	,	PUNCT
inlawrev-3205	187	15	the	the	DET
inlawrev-3205	187	16	tax	tax	NOUN
inlawrev-3205	187	17	court	court	NOUN
inlawrev-3205	187	18	stated	state	VERB
inlawrev-3205	187	19	that	that	SCONJ
inlawrev-3205	187	20	the	the	DET
inlawrev-3205	187	21	assessors	assessor	NOUN
inlawrev-3205	187	22	'	'	PART
inlawrev-3205	187	23	complaint	complaint	NOUN
inlawrev-3205	187	24	failed	fail	VERB
inlawrev-3205	187	25	to	to	PART
inlawrev-3205	187	26	state	state	VERB
inlawrev-3205	187	27	a	a	DET
inlawrev-3205	187	28	claim	claim	NOUN
inlawrev-3205	187	29	upon	upon	SCONJ
inlawrev-3205	187	30	which	which	DET
inlawrev-3205	187	31	relief	relief	NOUN
inlawrev-3205	187	32	could	could	AUX
inlawrev-3205	187	33	be	be	AUX
inlawrev-3205	187	34	granted	grant	VERB
inlawrev-3205	187	35	;	;	PUNCT
inlawrev-3205	187	36	and	and	CCONJ
inlawrev-3205	187	37	therefore	therefore	ADV
inlawrev-3205	187	38	,	,	PUNCT
inlawrev-3205	187	39	the	the	DET
inlawrev-3205	187	40	tax	tax	NOUN
inlawrev-3205	187	41	court	court	NOUN
inlawrev-3205	187	42	dismissed	dismiss	VERB
inlawrev-3205	187	43	the	the	DET
inlawrev-3205	187	44	case	case	NOUN
inlawrev-3205	187	45	.	.	PUNCT
inlawrev-3205	188	1	41	41	NUM
inlawrev-3205	188	2	in	in	ADP
inlawrev-3205	188	3	dismissing	dismiss	VERB
inlawrev-3205	188	4	the	the	DET
inlawrev-3205	188	5	case	case	NOUN
inlawrev-3205	188	6	,	,	PUNCT
inlawrev-3205	188	7	the	the	DET
inlawrev-3205	188	8	tax	tax	NOUN
inlawrev-3205	188	9	court	court	NOUN
inlawrev-3205	188	10	reviewed	review	VERB
inlawrev-3205	188	11	the	the	DET
inlawrev-3205	188	12	two	two	NUM
inlawrev-3205	188	13	methods	method	NOUN
inlawrev-3205	188	14	by	by	ADP
inlawrev-3205	188	15	which	which	PRON
inlawrev-3205	188	16	a	a	DET
inlawrev-3205	188	17	taxpayer	taxpayer	NOUN
inlawrev-3205	188	18	could	could	AUX
inlawrev-3205	188	19	have	have	AUX
inlawrev-3205	188	20	appealed	appeal	VERB
inlawrev-3205	188	21	a	a	DET
inlawrev-3205	188	22	property	property	NOUN
inlawrev-3205	188	23	tax	tax	NOUN
inlawrev-3205	188	24	assessment	assessment	NOUN
inlawrev-3205	188	25	.	.	PUNCT
inlawrev-3205	189	1	the	the	DET
inlawrev-3205	189	2	tax	tax	NOUN
inlawrev-3205	189	3	court	court	NOUN
inlawrev-3205	189	4	explained	explain	VERB
inlawrev-3205	189	5	that	that	SCONJ
inlawrev-3205	189	6	the	the	DET
inlawrev-3205	189	7	first	first	ADJ
inlawrev-3205	189	8	method	method	NOUN
inlawrev-3205	189	9	was	be	AUX
inlawrev-3205	189	10	the	the	DET
inlawrev-3205	189	11	petition	petition	NOUN
inlawrev-3205	189	12	for	for	ADP
inlawrev-3205	189	13	review	review	NOUN
inlawrev-3205	189	14	of	of	ADP
inlawrev-3205	189	15	assessment	assessment	NOUN
inlawrev-3205	189	16	,	,	PUNCT
inlawrev-3205	189	17	otherwise	otherwise	ADV
inlawrev-3205	189	18	known	know	VERB
inlawrev-3205	189	19	as	as	ADP
inlawrev-3205	189	20	the	the	DET
inlawrev-3205	189	21	"	"	PUNCT
inlawrev-3205	189	22	form	form	NOUN
inlawrev-3205	189	23	130/131	130/131	PROPN
inlawrev-3205	189	24	procedure	procedure	NOUN
inlawrev-3205	189	25	.	.	PUNCT
inlawrev-3205	189	26	"	"	PUNCT
inlawrev-3205	190	1	42	42	NUM
inlawrev-3205	190	2	form	form	NOUN
inlawrev-3205	190	3	130	130	NUM
inlawrev-3205	190	4	is	be	AUX
inlawrev-3205	190	5	used	use	VERB
inlawrev-3205	190	6	to	to	PART
inlawrev-3205	190	7	petition	petition	VERB
inlawrev-3205	190	8	a	a	DET
inlawrev-3205	190	9	county	county	NOUN
inlawrev-3205	190	10	board	board	NOUN
inlawrev-3205	190	11	of	of	ADP
inlawrev-3205	190	12	review	review	NOUN
inlawrev-3205	190	13	for	for	ADP
inlawrev-3205	190	14	a	a	DET
inlawrev-3205	190	15	review	review	NOUN
inlawrev-3205	190	16	of	of	ADP
inlawrev-3205	190	17	assessment	assessment	NOUN
inlawrev-3205	190	18	.	.	PUNCT
inlawrev-3205	191	1	43	43	NUM
inlawrev-3205	191	2	form	form	NOUN
inlawrev-3205	191	3	131	131	NUM
inlawrev-3205	191	4	is	be	AUX
inlawrev-3205	191	5	used	use	VERB
inlawrev-3205	191	6	to	to	PART
inlawrev-3205	191	7	appeal	appeal	VERB
inlawrev-3205	191	8	a	a	DET
inlawrev-3205	191	9	county	county	NOUN
inlawrev-3205	191	10	board	board	NOUN
inlawrev-3205	191	11	of	of	ADP
inlawrev-3205	191	12	review	review	NOUN
inlawrev-3205	191	13	's	's	PART
inlawrev-3205	191	14	decision	decision	NOUN
inlawrev-3205	191	15	on	on	ADP
inlawrev-3205	191	16	form	form	NOUN
inlawrev-3205	191	17	130	130	NUM
inlawrev-3205	191	18	to	to	ADP
inlawrev-3205	191	19	the	the	DET
inlawrev-3205	191	20	isbtc.44	isbtc.44	PROPN
inlawrev-3205	191	21	form	form	VERB
inlawrev-3205	191	22	130	130	NUM
inlawrev-3205	191	23	is	be	AUX
inlawrev-3205	191	24	a	a	DET
inlawrev-3205	191	25	prerequisite	prerequisite	NOUN
inlawrev-3205	191	26	to	to	PART
inlawrev-3205	191	27	form	form	VERB
inlawrev-3205	191	28	131.45	131.45	NUM
inlawrev-3205	191	29	the	the	DET
inlawrev-3205	191	30	second	second	ADJ
inlawrev-3205	191	31	method	method	NOUN
inlawrev-3205	191	32	the	the	DET
inlawrev-3205	191	33	court	court	NOUN
inlawrev-3205	191	34	reviewed	review	VERB
inlawrev-3205	191	35	was	be	AUX
inlawrev-3205	191	36	the	the	DET
inlawrev-3205	191	37	petition	petition	NOUN
inlawrev-3205	191	38	for	for	ADP
inlawrev-3205	191	39	correction	correction	NOUN
inlawrev-3205	191	40	of	of	ADP
inlawrev-3205	191	41	errors	error	NOUN
inlawrev-3205	191	42	,	,	PUNCT
inlawrev-3205	191	43	otherwise	otherwise	ADV
inlawrev-3205	191	44	known	know	VERB
inlawrev-3205	191	45	as	as	ADP
inlawrev-3205	191	46	the	the	DET
inlawrev-3205	191	47	"	"	PUNCT
inlawrev-3205	191	48	form	form	NOUN
inlawrev-3205	191	49	133	133	NUM
inlawrev-3205	191	50	procedure	procedure	NOUN
inlawrev-3205	191	51	.	.	PUNCT
inlawrev-3205	192	1	"46	"46	PUNCT
inlawrev-3205	193	1	36	36	NUM
inlawrev-3205	193	2	.	.	PUNCT
inlawrev-3205	194	1	i	i	PRON
inlawrev-3205	194	2	d.	d.	PROPN
inlawrev-3205	194	3	at	at	ADP
inlawrev-3205	194	4	138	138	NUM
inlawrev-3205	194	5	.	.	PUNCT
inlawrev-3205	194	6	37	37	NUM
inlawrev-3205	194	7	.	.	PUNCT
inlawrev-3205	194	8	see	see	VERB
inlawrev-3205	194	9	ind	ind	PROPN
inlawrev-3205	194	10	.	.	PUNCT
inlawrev-3205	195	1	code	code	PROPN
inlawrev-3205	195	2	§	§	PROPN
inlawrev-3205	195	3	33	33	NUM
inlawrev-3205	195	4	-	-	SYM
inlawrev-3205	195	5	3	3	NUM
inlawrev-3205	195	6	-	-	SYM
inlawrev-3205	195	7	5	5	NUM
inlawrev-3205	195	8	-	-	SYM
inlawrev-3205	195	9	2	2	NUM
inlawrev-3205	195	10	(	(	PUNCT
inlawrev-3205	195	11	1993	1993	NUM
inlawrev-3205	195	12	)	)	PUNCT
inlawrev-3205	195	13	.	.	PUNCT
inlawrev-3205	196	1	38	38	NUM
inlawrev-3205	196	2	.	.	PUNCT
inlawrev-3205	197	1	musgrave	musgrave	PROPN
inlawrev-3205	197	2	,	,	PUNCT
inlawrev-3205	197	3	658	658	NUM
inlawrev-3205	197	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	197	5	at	at	ADP
inlawrev-3205	197	6	138	138	NUM
inlawrev-3205	197	7	-	-	SYM
inlawrev-3205	197	8	39	39	NUM
inlawrev-3205	197	9	.	.	PUNCT
inlawrev-3205	197	10	39	39	NUM
inlawrev-3205	197	11	.	.	PUNCT
inlawrev-3205	198	1	i	i	PRON
inlawrev-3205	198	2	d.	d.	PROPN
inlawrev-3205	198	3	at	at	ADP
inlawrev-3205	198	4	139	139	NUM
inlawrev-3205	198	5	.	.	PUNCT
inlawrev-3205	199	1	40	40	NUM
inlawrev-3205	199	2	.	.	PUNCT
inlawrev-3205	200	1	i	i	PRON
inlawrev-3205	200	2	d.	d.	PROPN
inlawrev-3205	200	3	41	41	NUM
inlawrev-3205	200	4	.	.	PUNCT
inlawrev-3205	201	1	i	i	PRON
inlawrev-3205	201	2	d.	d.	PROPN
inlawrev-3205	201	3	at	at	ADP
inlawrev-3205	201	4	141	141	NUM
inlawrev-3205	201	5	.	.	PUNCT
inlawrev-3205	202	1	42	42	NUM
inlawrev-3205	202	2	.	.	PUNCT
inlawrev-3205	203	1	i	i	PRON
inlawrev-3205	203	2	d.	d.	PROPN
inlawrev-3205	203	3	at	at	ADP
inlawrev-3205	203	4	140	140	NUM
inlawrev-3205	203	5	.	.	PUNCT
inlawrev-3205	204	1	the	the	DET
inlawrev-3205	204	2	form	form	NOUN
inlawrev-3205	204	3	130/131	130/131	PROPN
inlawrev-3205	204	4	procedure	procedure	NOUN
inlawrev-3205	204	5	and	and	CCONJ
inlawrev-3205	204	6	appeal	appeal	NOUN
inlawrev-3205	204	7	rights	right	NOUN
inlawrev-3205	204	8	thereunder	thereunder	NOUN
inlawrev-3205	204	9	are	be	AUX
inlawrev-3205	204	10	prescribed	prescribe	VERB
inlawrev-3205	204	11	by	by	ADP
inlawrev-3205	204	12	ind	ind	PROPN
inlawrev-3205	204	13	.	.	PUNCT
inlawrev-3205	205	1	code	code	PROPN
inlawrev-3205	205	2	§	§	PROPN
inlawrev-3205	205	3	§	§	PROPN
inlawrev-3205	205	4	6	6	NUM
inlawrev-3205	205	5	-	-	SYM
inlawrev-3205	205	6	1.1	1.1	NUM
inlawrev-3205	205	7	-	-	PUNCT
inlawrev-3205	205	8	15	15	NUM
inlawrev-3205	205	9	-	-	SYM
inlawrev-3205	205	10	1	1	NUM
inlawrev-3205	205	11	to	to	PART
inlawrev-3205	205	12	-4	-4	INTJ
inlawrev-3205	205	13	(	(	PUNCT
inlawrev-3205	205	14	1993	1993	NUM
inlawrev-3205	205	15	&	&	CCONJ
inlawrev-3205	205	16	supp	supp	PROPN
inlawrev-3205	205	17	.	.	PUNCT
inlawrev-3205	206	1	1995	1995	NUM
inlawrev-3205	206	2	)	)	PUNCT
inlawrev-3205	206	3	.	.	PUNCT
inlawrev-3205	207	1	see	see	VERB
inlawrev-3205	207	2	also	also	ADV
inlawrev-3205	207	3	ind	ind	PROPN
inlawrev-3205	207	4	.	.	PUNCT
inlawrev-3205	208	1	admin	admin	PROPN
inlawrev-3205	208	2	.	.	PUNCT
inlawrev-3205	208	3	code	code	PROPN
inlawrev-3205	208	4	tit	tit	PROPN
inlawrev-3205	208	5	.	.	PUNCT
inlawrev-3205	209	1	50	50	NUM
inlawrev-3205	209	2	,	,	PUNCT
inlawrev-3205	209	3	rr	rr	NOUN
inlawrev-3205	209	4	.	.	PROPN
inlawrev-3205	209	5	4.2	4.2	NUM
inlawrev-3205	209	6	-	-	PUNCT
inlawrev-3205	209	7	29,4.2	29,4.2	NUM
inlawrev-3205	209	8	-	-	PUNCT
inlawrev-3205	209	9	3	3	NUM
inlawrev-3205	209	10	-	-	PUNCT
inlawrev-3205	209	11	3(1996	3(1996	NUM
inlawrev-3205	209	12	)	)	PUNCT
inlawrev-3205	209	13	.	.	PUNCT
inlawrev-3205	210	1	43	43	NUM
inlawrev-3205	210	2	.	.	PUNCT
inlawrev-3205	211	1	ind	ind	PROPN
inlawrev-3205	211	2	.	.	PUNCT
inlawrev-3205	212	1	code	code	PROPN
inlawrev-3205	212	2	§	§	PROPN
inlawrev-3205	212	3	6	6	NUM
inlawrev-3205	212	4	-	-	SYM
inlawrev-3205	212	5	1.1	1.1	NUM
inlawrev-3205	212	6	-	-	PUNCT
inlawrev-3205	212	7	15	15	NUM
inlawrev-3205	212	8	-	-	SYM
inlawrev-3205	212	9	1	1	NUM
inlawrev-3205	212	10	(	(	PUNCT
inlawrev-3205	212	11	1993	1993	NUM
inlawrev-3205	212	12	)	)	PUNCT
inlawrev-3205	212	13	;	;	PUNCT
inlawrev-3205	212	14	ind	ind	PROPN
inlawrev-3205	212	15	.	.	PUNCT
inlawrev-3205	213	1	admin	admin	PROPN
inlawrev-3205	213	2	.	.	PUNCT
inlawrev-3205	214	1	code	code	PROPN
inlawrev-3205	214	2	tit	tit	PROPN
inlawrev-3205	214	3	.	.	PUNCT
inlawrev-3205	215	1	50	50	NUM
inlawrev-3205	215	2	,	,	PUNCT
inlawrev-3205	215	3	r.	r.	NOUN
inlawrev-3205	215	4	4.2	4.2	NUM
inlawrev-3205	215	5	-	-	SYM
inlawrev-3205	215	6	3	3	NUM
inlawrev-3205	215	7	-	-	SYM
inlawrev-3205	215	8	3	3	NUM
inlawrev-3205	215	9	(	(	PUNCT
inlawrev-3205	215	10	1996	1996	NUM
inlawrev-3205	215	11	)	)	PUNCT
inlawrev-3205	215	12	.	.	PUNCT
inlawrev-3205	216	1	44	44	NUM
inlawrev-3205	216	2	.	.	PUNCT
inlawrev-3205	217	1	ind	ind	PROPN
inlawrev-3205	217	2	.	.	PUNCT
inlawrev-3205	218	1	code	code	PROPN
inlawrev-3205	218	2	§	§	PROPN
inlawrev-3205	218	3	6	6	NUM
inlawrev-3205	218	4	-	-	SYM
inlawrev-3205	218	5	1.1	1.1	NUM
inlawrev-3205	218	6	-	-	PUNCT
inlawrev-3205	218	7	15	15	NUM
inlawrev-3205	218	8	-	-	SYM
inlawrev-3205	218	9	3	3	NUM
inlawrev-3205	218	10	(	(	PUNCT
inlawrev-3205	218	11	1993	1993	NUM
inlawrev-3205	218	12	)	)	PUNCT
inlawrev-3205	218	13	;	;	PUNCT
inlawrev-3205	218	14	ind	ind	PROPN
inlawrev-3205	218	15	.	.	PUNCT
inlawrev-3205	219	1	admin	admin	PROPN
inlawrev-3205	219	2	.	.	PUNCT
inlawrev-3205	220	1	code	code	PROPN
inlawrev-3205	220	2	tit	tit	PROPN
inlawrev-3205	220	3	.	.	PUNCT
inlawrev-3205	221	1	50	50	NUM
inlawrev-3205	221	2	,	,	PUNCT
inlawrev-3205	221	3	r.	r.	NOUN
inlawrev-3205	221	4	4.2	4.2	NUM
inlawrev-3205	221	5	-	-	SYM
inlawrev-3205	221	6	3	3	NUM
inlawrev-3205	221	7	-	-	SYM
inlawrev-3205	221	8	3	3	NUM
inlawrev-3205	221	9	(	(	PUNCT
inlawrev-3205	221	10	1996	1996	NUM
inlawrev-3205	221	11	)	)	PUNCT
inlawrev-3205	221	12	.	.	PUNCT
inlawrev-3205	222	1	45	45	NUM
inlawrev-3205	222	2	.	.	X
inlawrev-3205	222	3	ind	ind	PROPN
inlawrev-3205	222	4	.	.	PUNCT
inlawrev-3205	223	1	code	code	PROPN
inlawrev-3205	223	2	§	§	PROPN
inlawrev-3205	223	3	6	6	NUM
inlawrev-3205	223	4	-	-	SYM
inlawrev-3205	223	5	1.1	1.1	NUM
inlawrev-3205	223	6	-	-	PUNCT
inlawrev-3205	223	7	15	15	NUM
inlawrev-3205	223	8	-	-	SYM
inlawrev-3205	223	9	3	3	NUM
inlawrev-3205	223	10	(	(	PUNCT
inlawrev-3205	223	11	1993	1993	NUM
inlawrev-3205	223	12	)	)	PUNCT
inlawrev-3205	223	13	;	;	PUNCT
inlawrev-3205	223	14	ind	ind	PROPN
inlawrev-3205	223	15	.	.	PUNCT
inlawrev-3205	224	1	admin	admin	PROPN
inlawrev-3205	224	2	.	.	PUNCT
inlawrev-3205	225	1	code	code	PROPN
inlawrev-3205	225	2	tit	tit	PROPN
inlawrev-3205	225	3	.	.	PUNCT
inlawrev-3205	226	1	50	50	NUM
inlawrev-3205	226	2	,	,	PUNCT
inlawrev-3205	226	3	r.	r.	NOUN
inlawrev-3205	226	4	4.2	4.2	NUM
inlawrev-3205	226	5	-	-	SYM
inlawrev-3205	226	6	3	3	NUM
inlawrev-3205	226	7	-	-	SYM
inlawrev-3205	226	8	3	3	NUM
inlawrev-3205	226	9	(	(	PUNCT
inlawrev-3205	226	10	1996	1996	NUM
inlawrev-3205	226	11	)	)	PUNCT
inlawrev-3205	226	12	.	.	PUNCT
inlawrev-3205	227	1	see	see	VERB
inlawrev-3205	227	2	also	also	ADV
inlawrev-3205	227	3	reams	ream	VERB
inlawrev-3205	227	4	v.	v.	ADP
inlawrev-3205	227	5	state	state	PROPN
inlawrev-3205	227	6	bd	bd	PROPN
inlawrev-3205	227	7	.	.	PROPN
inlawrev-3205	227	8	of	of	ADP
inlawrev-3205	227	9	tax	tax	NOUN
inlawrev-3205	227	10	comm'rs	comm'rs	NOUN
inlawrev-3205	227	11	,	,	PUNCT
inlawrev-3205	227	12	620	620	NUM
inlawrev-3205	227	13	n.e.2d	n.e.2d	NOUN
inlawrev-3205	227	14	758	758	NUM
inlawrev-3205	227	15	,	,	PUNCT
inlawrev-3205	227	16	759	759	NUM
inlawrev-3205	227	17	(	(	PUNCT
inlawrev-3205	227	18	ind	ind	NOUN
inlawrev-3205	227	19	.	.	PUNCT
inlawrev-3205	228	1	t.c	t.c	PROPN
inlawrev-3205	228	2	.	.	PROPN
inlawrev-3205	228	3	1993	1993	NUM
inlawrev-3205	228	4	)	)	PUNCT
inlawrev-3205	228	5	.	.	PUNCT
inlawrev-3205	229	1	46	46	NUM
inlawrev-3205	229	2	.	.	PUNCT
inlawrev-3205	230	1	musgrave	musgrave	PROPN
inlawrev-3205	230	2	,	,	PUNCT
inlawrev-3205	230	3	658	658	NUM
inlawrev-3205	230	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	230	5	at	at	ADP
inlawrev-3205	230	6	140	140	NUM
inlawrev-3205	230	7	.	.	PUNCT
inlawrev-3205	231	1	the	the	DET
inlawrev-3205	231	2	form	form	NOUN
inlawrev-3205	231	3	133	133	NUM
inlawrev-3205	231	4	procedure	procedure	NOUN
inlawrev-3205	231	5	and	and	CCONJ
inlawrev-3205	231	6	appeal	appeal	NOUN
inlawrev-3205	231	7	rights	right	NOUN
inlawrev-3205	231	8	thereunder	thereunder	NOUN
inlawrev-3205	231	9	are	be	AUX
inlawrev-3205	231	10	prescribed	prescribe	VERB
inlawrev-3205	231	11	by	by	ADP
inlawrev-3205	231	12	ind	ind	PROPN
inlawrev-3205	231	13	.	.	PUNCT
inlawrev-3205	232	1	code	code	PROPN
inlawrev-3205	232	2	§	§	PROPN
inlawrev-3205	232	3	6	6	NUM
inlawrev-3205	232	4	-	-	SYM
inlawrev-3205	232	5	1.1	1.1	NUM
inlawrev-3205	232	6	-	-	PUNCT
inlawrev-3205	232	7	15	15	NUM
inlawrev-3205	232	8	-	-	SYM
inlawrev-3205	232	9	12	12	NUM
inlawrev-3205	232	10	(	(	PUNCT
inlawrev-3205	232	11	supp	supp	PROPN
inlawrev-3205	232	12	.	.	PUNCT
inlawrev-3205	232	13	1995	1995	NUM
inlawrev-3205	232	14	)	)	PUNCT
inlawrev-3205	232	15	.	.	PUNCT
inlawrev-3205	233	1	see	see	VERB
inlawrev-3205	233	2	also	also	ADV
inlawrev-3205	233	3	ind	ind	PROPN
inlawrev-3205	233	4	.	.	PUNCT
inlawrev-3205	234	1	admin	admin	PROPN
inlawrev-3205	234	2	.	.	PUNCT
inlawrev-3205	234	3	code	code	PROPN
inlawrev-3205	234	4	tit	tit	PROPN
inlawrev-3205	234	5	.	.	PUNCT
inlawrev-3205	235	1	50	50	NUM
inlawrev-3205	235	2	,	,	PUNCT
inlawrev-3205	235	3	rr	rr	NOUN
inlawrev-3205	235	4	.	.	PROPN
inlawrev-3205	235	5	4.2	4.2	NUM
inlawrev-3205	235	6	-	-	SYM
inlawrev-3205	235	7	2	2	NUM
inlawrev-3205	235	8	-	-	PUNCT
inlawrev-3205	235	9	9,4.2	9,4.2	NUM
inlawrev-3205	235	10	-	-	PUNCT
inlawrev-3205	235	11	3	3	NUM
inlawrev-3205	235	12	-	-	PUNCT
inlawrev-3205	235	13	12(1996	12(1996	NUM
inlawrev-3205	235	14	)	)	PUNCT
inlawrev-3205	235	15	.	.	PUNCT
inlawrev-3205	236	1	1996	1996	NUM
inlawrev-3205	236	2	]	]	PUNCT
inlawrev-3205	236	3	taxation	taxation	NOUN
inlawrev-3205	236	4	1085	1085	NUM
inlawrev-3205	236	5	although	although	SCONJ
inlawrev-3205	236	6	both	both	PRON
inlawrev-3205	236	7	form	form	VERB
inlawrev-3205	236	8	130/131	130/131	PROPN
inlawrev-3205	236	9	and	and	CCONJ
inlawrev-3205	236	10	form	form	NOUN
inlawrev-3205	236	11	133	133	NUM
inlawrev-3205	236	12	could	could	AUX
inlawrev-3205	236	13	have	have	AUX
inlawrev-3205	236	14	been	be	AUX
inlawrev-3205	236	15	used	use	VERB
inlawrev-3205	236	16	to	to	PART
inlawrev-3205	236	17	challenge	challenge	VERB
inlawrev-3205	236	18	objective	objective	ADJ
inlawrev-3205	236	19	errors	error	NOUN
inlawrev-3205	236	20	in	in	ADP
inlawrev-3205	236	21	an	an	DET
inlawrev-3205	236	22	assessment	assessment	NOUN
inlawrev-3205	236	23	,	,	PUNCT
inlawrev-3205	236	24	the	the	DET
inlawrev-3205	236	25	two	two	NUM
inlawrev-3205	236	26	procedures	procedure	NOUN
inlawrev-3205	236	27	,	,	PUNCT
inlawrev-3205	236	28	including	include	VERB
inlawrev-3205	236	29	appeals	appeal	NOUN
inlawrev-3205	236	30	therefrom	therefrom	NOUN
inlawrev-3205	236	31	,	,	PUNCT
inlawrev-3205	236	32	are	be	AUX
inlawrev-3205	236	33	separate	separate	ADJ
inlawrev-3205	236	34	and	and	CCONJ
inlawrev-3205	236	35	distinct	distinct	ADJ
inlawrev-3205	236	36	.	.	PUNCT
inlawrev-3205	237	1	47	47	NUM
inlawrev-3205	238	1	if	if	SCONJ
inlawrev-3205	238	2	ppg	ppg	NOUN
inlawrev-3205	238	3	had	have	AUX
inlawrev-3205	238	4	filed	file	VERB
inlawrev-3205	238	5	forms	form	NOUN
inlawrev-3205	238	6	130	130	NUM
inlawrev-3205	238	7	,	,	PUNCT
inlawrev-3205	238	8	then	then	ADV
inlawrev-3205	238	9	the	the	DET
inlawrev-3205	238	10	assessors	assessor	NOUN
inlawrev-3205	238	11	could	could	AUX
inlawrev-3205	238	12	have	have	AUX
inlawrev-3205	238	13	appealed	appeal	VERB
inlawrev-3205	238	14	the	the	DET
inlawrev-3205	238	15	vanderburgh	vanderburgh	PROPN
inlawrev-3205	238	16	county	county	NOUN
inlawrev-3205	238	17	board	board	NOUN
inlawrev-3205	238	18	of	of	ADP
inlawrev-3205	238	19	review	review	NOUN
inlawrev-3205	238	20	's	's	PART
inlawrev-3205	238	21	decision	decision	NOUN
inlawrev-3205	238	22	to	to	ADP
inlawrev-3205	238	23	the	the	DET
inlawrev-3205	238	24	isbtc	isbtc	NOUN
inlawrev-3205	238	25	by	by	ADP
inlawrev-3205	238	26	using	use	VERB
inlawrev-3205	238	27	forms	form	NOUN
inlawrev-3205	238	28	131	131	NUM
inlawrev-3205	238	29	,	,	PUNCT
inlawrev-3205	238	30	because	because	SCONJ
inlawrev-3205	238	31	indiana	indiana	PROPN
inlawrev-3205	238	32	code	code	PROPN
inlawrev-3205	238	33	section	section	NOUN
inlawrev-3205	238	34	6	6	NUM
inlawrev-3205	238	35	-	-	PUNCT
inlawrev-3205	238	36	l.l-15	l.l-15	NUM
inlawrev-3205	238	37	-	-	PUNCT
inlawrev-3205	238	38	3(b	3(b	NUM
inlawrev-3205	238	39	)	)	PUNCT
inlawrev-3205	238	40	specifically	specifically	ADV
inlawrev-3205	238	41	grants	grant	VERB
inlawrev-3205	238	42	township	township	NOUN
inlawrev-3205	238	43	assessors	assessor	NOUN
inlawrev-3205	238	44	and	and	CCONJ
inlawrev-3205	238	45	members	member	NOUN
inlawrev-3205	238	46	of	of	ADP
inlawrev-3205	238	47	a	a	DET
inlawrev-3205	238	48	county	county	NOUN
inlawrev-3205	238	49	board	board	NOUN
inlawrev-3205	238	50	of	of	ADP
inlawrev-3205	238	51	review	review	NOUN
inlawrev-3205	238	52	the	the	DET
inlawrev-3205	238	53	right	right	NOUN
inlawrev-3205	238	54	to	to	PART
inlawrev-3205	238	55	appeal	appeal	VERB
inlawrev-3205	238	56	to	to	ADP
inlawrev-3205	238	57	the	the	DET
inlawrev-3205	238	58	isbtc	isbtc	NOUN
inlawrev-3205	238	59	from	from	ADP
inlawrev-3205	238	60	a	a	DET
inlawrev-3205	238	61	county	county	NOUN
inlawrev-3205	238	62	board	board	NOUN
inlawrev-3205	238	63	of	of	ADP
inlawrev-3205	238	64	review	review	NOUN
inlawrev-3205	238	65	's	's	PART
inlawrev-3205	238	66	determination	determination	NOUN
inlawrev-3205	238	67	on	on	ADP
inlawrev-3205	238	68	a	a	DET
inlawrev-3205	238	69	form	form	NOUN
inlawrev-3205	238	70	130.48	130.48	NUM
inlawrev-3205	238	71	ppg	ppg	NOUN
inlawrev-3205	238	72	,	,	PUNCT
inlawrev-3205	238	73	however	however	ADV
inlawrev-3205	238	74	,	,	PUNCT
inlawrev-3205	238	75	did	do	AUX
inlawrev-3205	238	76	not	not	PART
inlawrev-3205	238	77	file	file	VERB
inlawrev-3205	238	78	forms	form	NOUN
inlawrev-3205	238	79	130	130	NUM
inlawrev-3205	238	80	.	.	PUNCT
inlawrev-3205	239	1	instead	instead	ADV
inlawrev-3205	239	2	,	,	PUNCT
inlawrev-3205	239	3	it	it	PRON
inlawrev-3205	239	4	filed	file	VERB
inlawrev-3205	239	5	forms	form	NOUN
inlawrev-3205	239	6	133	133	NUM
inlawrev-3205	239	7	,	,	PUNCT
inlawrev-3205	239	8	and	and	CCONJ
inlawrev-3205	239	9	indiana	indiana	PROPN
inlawrev-3205	239	10	code	code	PROPN
inlawrev-3205	239	11	section	section	NOUN
inlawrev-3205	239	12	6	6	NUM
inlawrev-3205	239	13	-	-	SYM
inlawrev-3205	239	14	1.1	1.1	NUM
inlawrev-3205	239	15	-	-	PUNCT
inlawrev-3205	239	16	15	15	NUM
inlawrev-3205	239	17	-	-	SYM
inlawrev-3205	239	18	12	12	NUM
inlawrev-3205	239	19	does	do	AUX
inlawrev-3205	239	20	not	not	PART
inlawrev-3205	239	21	grant	grant	VERB
inlawrev-3205	239	22	township	township	NOUN
inlawrev-3205	239	23	assessors	assessor	NOUN
inlawrev-3205	239	24	and	and	CCONJ
inlawrev-3205	239	25	members	member	NOUN
inlawrev-3205	239	26	of	of	ADP
inlawrev-3205	239	27	a	a	DET
inlawrev-3205	239	28	county	county	NOUN
inlawrev-3205	239	29	board	board	NOUN
inlawrev-3205	239	30	of	of	ADP
inlawrev-3205	239	31	review	review	NOUN
inlawrev-3205	239	32	the	the	DET
inlawrev-3205	239	33	right	right	NOUN
inlawrev-3205	239	34	to	to	PART
inlawrev-3205	239	35	appeal	appeal	VERB
inlawrev-3205	239	36	to	to	ADP
inlawrev-3205	239	37	the	the	DET
inlawrev-3205	239	38	isbtc	isbtc	NOUN
inlawrev-3205	239	39	from	from	ADP
inlawrev-3205	239	40	a	a	DET
inlawrev-3205	239	41	county	county	NOUN
inlawrev-3205	239	42	board	board	NOUN
inlawrev-3205	239	43	of	of	ADP
inlawrev-3205	239	44	review	review	NOUN
inlawrev-3205	239	45	's	's	PART
inlawrev-3205	239	46	determination	determination	NOUN
inlawrev-3205	239	47	on	on	ADP
inlawrev-3205	239	48	form	form	NOUN
inlawrev-3205	239	49	133.49	133.49	NUM
inlawrev-3205	239	50	the	the	DET
inlawrev-3205	239	51	only	only	ADJ
inlawrev-3205	239	52	person	person	NOUN
inlawrev-3205	239	53	authorized	authorize	VERB
inlawrev-3205	239	54	to	to	PART
inlawrev-3205	239	55	appeal	appeal	VERB
inlawrev-3205	239	56	to	to	ADP
inlawrev-3205	239	57	the	the	DET
inlawrev-3205	239	58	isbtc	isbtc	NOUN
inlawrev-3205	239	59	from	from	ADP
inlawrev-3205	239	60	a	a	DET
inlawrev-3205	239	61	determination	determination	NOUN
inlawrev-3205	239	62	by	by	ADP
inlawrev-3205	239	63	a	a	DET
inlawrev-3205	239	64	county	county	NOUN
inlawrev-3205	239	65	board	board	NOUN
inlawrev-3205	239	66	of	of	ADP
inlawrev-3205	239	67	review	review	NOUN
inlawrev-3205	239	68	on	on	ADP
inlawrev-3205	239	69	form	form	NOUN
inlawrev-3205	239	70	133	133	NUM
inlawrev-3205	239	71	is	be	AUX
inlawrev-3205	239	72	a	a	DET
inlawrev-3205	239	73	taxpayer.50	taxpayer.50	NOUN
inlawrev-3205	239	74	indeed	indeed	ADV
inlawrev-3205	239	75	,	,	PUNCT
inlawrev-3205	239	76	indiana	indiana	PROPN
inlawrev-3205	239	77	code	code	PROPN
inlawrev-3205	239	78	section	section	NOUN
inlawrev-3205	239	79	6	6	NUM
inlawrev-3205	239	80	-	-	PUNCT
inlawrev-3205	239	81	l.l-15	l.l-15	NUM
inlawrev-3205	239	82	-	-	PUNCT
inlawrev-3205	239	83	12(e	12(e	NUM
inlawrev-3205	239	84	)	)	PUNCT
inlawrev-3205	239	85	provides	provide	VERB
inlawrev-3205	239	86	that	that	SCONJ
inlawrev-3205	239	87	a	a	DET
inlawrev-3205	239	88	taxpayer	taxpayer	NOUN
inlawrev-3205	239	89	may	may	AUX
inlawrev-3205	239	90	appeal	appeal	VERB
inlawrev-3205	239	91	a	a	DET
inlawrev-3205	239	92	determination	determination	NOUN
inlawrev-3205	239	93	of	of	ADP
inlawrev-3205	239	94	the	the	DET
inlawrev-3205	239	95	county	county	NOUN
inlawrev-3205	239	96	board	board	NOUN
inlawrev-3205	239	97	of	of	ADP
inlawrev-3205	239	98	review	review	NOUN
inlawrev-3205	239	99	to	to	ADP
inlawrev-3205	239	100	the	the	DET
inlawrev-3205	239	101	isbtc	isbtc	NOUN
inlawrev-3205	239	102	for	for	ADP
inlawrev-3205	239	103	a	a	DET
inlawrev-3205	239	104	final	final	ADJ
inlawrev-3205	239	105	administrative	administrative	ADJ
inlawrev-3205	239	106	determination.51	determination.51	NOUN
inlawrev-3205	239	107	in	in	ADP
inlawrev-3205	239	108	this	this	DET
inlawrev-3205	239	109	case	case	NOUN
inlawrev-3205	239	110	,	,	PUNCT
inlawrev-3205	239	111	the	the	DET
inlawrev-3205	239	112	taxpayer	taxpayer	NOUN
inlawrev-3205	239	113	was	be	AUX
inlawrev-3205	239	114	ppg	ppg	ADJ
inlawrev-3205	239	115	,	,	PUNCT
inlawrev-3205	239	116	therefore	therefore	ADV
inlawrev-3205	239	117	,	,	PUNCT
inlawrev-3205	239	118	because	because	SCONJ
inlawrev-3205	239	119	no	no	DET
inlawrev-3205	239	120	indiana	indiana	PROPN
inlawrev-3205	239	121	law	law	PROPN
inlawrev-3205	239	122	authorized	authorize	VERB
inlawrev-3205	239	123	township	township	NOUN
inlawrev-3205	239	124	and	and	CCONJ
inlawrev-3205	239	125	county	county	NOUN
inlawrev-3205	239	126	assessors	assessor	NOUN
inlawrev-3205	239	127	to	to	PART
inlawrev-3205	239	128	appeal	appeal	VERB
inlawrev-3205	239	129	a	a	DET
inlawrev-3205	239	130	county	county	NOUN
inlawrev-3205	239	131	board	board	NOUN
inlawrev-3205	239	132	of	of	ADP
inlawrev-3205	239	133	review	review	NOUN
inlawrev-3205	239	134	's	's	PART
inlawrev-3205	239	135	decision	decision	NOUN
inlawrev-3205	239	136	on	on	ADP
inlawrev-3205	239	137	form	form	NOUN
inlawrev-3205	239	138	133	133	NUM
inlawrev-3205	239	139	to	to	ADP
inlawrev-3205	239	140	the	the	DET
inlawrev-3205	239	141	isbtc	isbtc	NOUN
inlawrev-3205	239	142	,	,	PUNCT
inlawrev-3205	239	143	the	the	DET
inlawrev-3205	239	144	tax	tax	NOUN
inlawrev-3205	239	145	court	court	NOUN
inlawrev-3205	239	146	determined	determine	VERB
inlawrev-3205	239	147	that	that	SCONJ
inlawrev-3205	239	148	the	the	DET
inlawrev-3205	239	149	assessors	assessor	NOUN
inlawrev-3205	239	150	'	'	PART
inlawrev-3205	239	151	complaint	complaint	NOUN
inlawrev-3205	239	152	failed	fail	VERB
inlawrev-3205	239	153	to	to	PART
inlawrev-3205	239	154	state	state	VERB
inlawrev-3205	239	155	a	a	DET
inlawrev-3205	239	156	claim	claim	NOUN
inlawrev-3205	239	157	upon	upon	SCONJ
inlawrev-3205	239	158	which	which	DET
inlawrev-3205	239	159	relief	relief	NOUN
inlawrev-3205	239	160	could	could	AUX
inlawrev-3205	239	161	have	have	AUX
inlawrev-3205	239	162	been	be	AUX
inlawrev-3205	239	163	granted	grant	VERB
inlawrev-3205	239	164	.	.	PUNCT
inlawrev-3205	240	1	52	52	NUM
inlawrev-3205	240	2	h.	h.	PROPN
inlawrev-3205	240	3	indiana	indiana	PROPN
inlawrev-3205	240	4	state	state	PROPN
inlawrev-3205	240	5	gross	gross	ADJ
inlawrev-3205	240	6	retail	retail	ADJ
inlawrev-3205	240	7	tax	tax	NOUN
inlawrev-3205	240	8	and	and	CCONJ
inlawrev-3205	240	9	indiana	indiana	PROPN
inlawrev-3205	240	10	use	use	PROPN
inlawrev-3205	240	11	tax	tax	NOUN
inlawrev-3205	240	12	(	(	PUNCT
inlawrev-3205	240	13	collectively	collectively	ADV
inlawrev-3205	240	14	,	,	PUNCT
inlawrev-3205	240	15	isut	isut	PROPN
inlawrev-3205	240	16	)	)	PUNCT
inlawrev-3205	240	17	i.	i.	PROPN
inlawrev-3205	240	18	mechanics	mechanics	PROPN
inlawrev-3205	240	19	laundry	laundry	PROPN
inlawrev-3205	240	20	&	&	CCONJ
inlawrev-3205	240	21	supply	supply	PROPN
inlawrev-3205	240	22	,	,	PUNCT
inlawrev-3205	240	23	inc	inc	PROPN
inlawrev-3205	240	24	.	.	PROPN
inlawrev-3205	241	1	v.	v.	PROPN
inlawrev-3205	241	2	indiana	indiana	PROPN
inlawrev-3205	241	3	department	department	PROPN
inlawrev-3205	241	4	of	of	ADP
inlawrev-3205	241	5	state	state	PROPN
inlawrev-3205	241	6	revenue	revenue	NOUN
inlawrev-3205	241	7	.	.	PUNCT
inlawrev-3205	242	1	53	53	NUM
inlawrev-3205	242	2	—	—	PUNCT
inlawrev-3205	242	3	in	in	ADP
inlawrev-3205	242	4	mechanics	mechanic	NOUN
inlawrev-3205	242	5	laundry	laundry	NOUN
inlawrev-3205	242	6	,	,	PUNCT
inlawrev-3205	242	7	the	the	DET
inlawrev-3205	242	8	taxpayer	taxpayer	NOUN
inlawrev-3205	242	9	was	be	AUX
inlawrev-3205	242	10	in	in	ADP
inlawrev-3205	242	11	the	the	DET
inlawrev-3205	242	12	business	business	NOUN
inlawrev-3205	242	13	of	of	ADP
inlawrev-3205	242	14	purchasing	purchase	VERB
inlawrev-3205	242	15	shop	shop	NOUN
inlawrev-3205	242	16	rags	rag	NOUN
inlawrev-3205	242	17	,	,	PUNCT
inlawrev-3205	242	18	shop	shop	NOUN
inlawrev-3205	242	19	towels	towel	NOUN
inlawrev-3205	242	20	,	,	PUNCT
inlawrev-3205	242	21	shop	shop	NOUN
inlawrev-3205	242	22	mats	mat	NOUN
inlawrev-3205	242	23	,	,	PUNCT
inlawrev-3205	242	24	shop	shop	NOUN
inlawrev-3205	242	25	uniforms	uniform	NOUN
inlawrev-3205	242	26	,	,	PUNCT
inlawrev-3205	242	27	shop	shop	NOUN
inlawrev-3205	242	28	shirts	shirt	NOUN
inlawrev-3205	242	29	,	,	PUNCT
inlawrev-3205	242	30	and	and	CCONJ
inlawrev-3205	242	31	other	other	ADJ
inlawrev-3205	242	32	materials	material	NOUN
inlawrev-3205	242	33	,	,	PUNCT
inlawrev-3205	242	34	and	and	CCONJ
inlawrev-3205	242	35	renting	rent	VERB
inlawrev-3205	242	36	such	such	ADJ
inlawrev-3205	242	37	materials	material	NOUN
inlawrev-3205	242	38	to	to	ADP
inlawrev-3205	242	39	customers	customer	NOUN
inlawrev-3205	242	40	,	,	PUNCT
inlawrev-3205	242	41	attaching	attach	VERB
inlawrev-3205	242	42	logos	logo	NOUN
inlawrev-3205	242	43	to	to	ADP
inlawrev-3205	242	44	some	some	PRON
inlawrev-3205	242	45	of	of	ADP
inlawrev-3205	242	46	the	the	DET
inlawrev-3205	242	47	materials	material	NOUN
inlawrev-3205	242	48	,	,	PUNCT
inlawrev-3205	242	49	and	and	CCONJ
inlawrev-3205	242	50	repairing	repair	VERB
inlawrev-3205	242	51	some	some	PRON
inlawrev-3205	242	52	of	of	ADP
inlawrev-3205	242	53	the	the	DET
inlawrev-3205	242	54	materials	material	NOUN
inlawrev-3205	242	55	.	.	PUNCT
inlawrev-3205	243	1	the	the	DET
inlawrev-3205	243	2	taxpayer	taxpayer	NOUN
inlawrev-3205	243	3	would	would	AUX
inlawrev-3205	243	4	then	then	ADV
inlawrev-3205	243	5	deliver	deliver	VERB
inlawrev-3205	243	6	the	the	DET
inlawrev-3205	243	7	materials	material	NOUN
inlawrev-3205	243	8	to	to	ADP
inlawrev-3205	243	9	customers	customer	NOUN
inlawrev-3205	243	10	,	,	PUNCT
inlawrev-3205	243	11	picking	pick	VERB
inlawrev-3205	243	12	up	up	ADP
inlawrev-3205	243	13	the	the	DET
inlawrev-3205	243	14	materials	material	NOUN
inlawrev-3205	243	15	after	after	SCONJ
inlawrev-3205	243	16	the	the	DET
inlawrev-3205	243	17	customers	customer	NOUN
inlawrev-3205	243	18	had	have	AUX
inlawrev-3205	243	19	used	use	VERB
inlawrev-3205	243	20	them	they	PRON
inlawrev-3205	243	21	for	for	ADP
inlawrev-3205	243	22	a	a	DET
inlawrev-3205	243	23	week	week	NOUN
inlawrev-3205	243	24	,	,	PUNCT
inlawrev-3205	243	25	and	and	CCONJ
inlawrev-3205	243	26	deliver	deliver	VERB
inlawrev-3205	243	27	clean	clean	ADJ
inlawrev-3205	243	28	materials	material	NOUN
inlawrev-3205	243	29	to	to	ADP
inlawrev-3205	243	30	the	the	DET
inlawrev-3205	243	31	customers	customer	NOUN
inlawrev-3205	243	32	for	for	ADP
inlawrev-3205	243	33	the	the	DET
inlawrev-3205	243	34	next	next	ADJ
inlawrev-3205	243	35	week	week	NOUN
inlawrev-3205	243	36	(	(	PUNCT
inlawrev-3205	243	37	cleaning	clean	VERB
inlawrev-3205	243	38	and	and	CCONJ
inlawrev-3205	243	39	repairing	repair	VERB
inlawrev-3205	243	40	the	the	DET
inlawrev-3205	243	41	materials	material	NOUN
inlawrev-3205	243	42	picked	pick	VERB
inlawrev-3205	243	43	up	up	ADP
inlawrev-3205	243	44	)	)	PUNCT
inlawrev-3205	243	45	.	.	PUNCT
inlawrev-3205	244	1	the	the	DET
inlawrev-3205	244	2	taxpayer	taxpayer	NOUN
inlawrev-3205	244	3	continued	continue	VERB
inlawrev-3205	244	4	the	the	DET
inlawrev-3205	244	5	delivery	delivery	NOUN
inlawrev-3205	244	6	,	,	PUNCT
inlawrev-3205	244	7	pickup	pickup	NOUN
inlawrev-3205	244	8	,	,	PUNCT
inlawrev-3205	244	9	cleaning	cleaning	NOUN
inlawrev-3205	244	10	,	,	PUNCT
inlawrev-3205	244	11	attaching	attach	VERB
inlawrev-3205	244	12	,	,	PUNCT
inlawrev-3205	244	13	repairing	repair	VERB
inlawrev-3205	244	14	cycle	cycle	NOUN
inlawrev-3205	244	15	throughout	throughout	ADP
inlawrev-3205	244	16	the	the	DET
inlawrev-3205	244	17	year	year	NOUN
inlawrev-3205	244	18	.	.	PUNCT
inlawrev-3205	245	1	the	the	DET
inlawrev-3205	245	2	idsr	idsr	NOUN
inlawrev-3205	245	3	determined	determine	VERB
inlawrev-3205	245	4	that	that	SCONJ
inlawrev-3205	245	5	the	the	DET
inlawrev-3205	245	6	taxpayer	taxpayer	NOUN
inlawrev-3205	245	7	should	should	AUX
inlawrev-3205	245	8	pay	pay	VERB
inlawrev-3205	245	9	the	the	DET
inlawrev-3205	245	10	indiana	indiana	PROPN
inlawrev-3205	245	11	state	state	PROPN
inlawrev-3205	245	12	gross	gross	ADJ
inlawrev-3205	245	13	retail	retail	ADJ
inlawrev-3205	245	14	tax	tax	NOUN
inlawrev-3205	245	15	(	(	PUNCT
inlawrev-3205	245	16	the	the	DET
inlawrev-3205	245	17	indiana	indiana	PROPN
inlawrev-3205	245	18	sales	sale	NOUN
inlawrev-3205	245	19	tax	tax	NOUN
inlawrev-3205	245	20	)	)	PUNCT
inlawrev-3205	245	21	,	,	PUNCT
inlawrev-3205	245	22	or	or	CCONJ
inlawrev-3205	245	23	in	in	ADP
inlawrev-3205	245	24	lieu	lieu	PROPN
inlawrev-3205	245	25	thereof	thereof	ADV
inlawrev-3205	245	26	,	,	PUNCT
inlawrev-3205	245	27	the	the	DET
inlawrev-3205	245	28	indiana	indiana	PROPN
inlawrev-3205	245	29	use	use	VERB
inlawrev-3205	245	30	tax	tax	NOUN
inlawrev-3205	245	31	(	(	PUNCT
inlawrev-3205	245	32	collectively	collectively	ADV
inlawrev-3205	245	33	,	,	PUNCT
inlawrev-3205	245	34	isut	isut	PROPN
inlawrev-3205	245	35	)	)	PUNCT
inlawrev-3205	245	36	when	when	SCONJ
inlawrev-3205	245	37	the	the	DET
inlawrev-3205	245	38	taxpayer	taxpayer	NOUN
inlawrev-3205	245	39	purchased	purchase	VERB
inlawrev-3205	245	40	equipment	equipment	NOUN
inlawrev-3205	245	41	and	and	CCONJ
inlawrev-3205	245	42	supplies	supply	NOUN
inlawrev-3205	245	43	to	to	PART
inlawrev-3205	245	44	clean	clean	VERB
inlawrev-3205	245	45	such	such	ADJ
inlawrev-3205	245	46	materials	material	NOUN
inlawrev-3205	245	47	.	.	PUNCT
inlawrev-3205	246	1	as	as	ADP
inlawrev-3205	246	2	a	a	DET
inlawrev-3205	246	3	consequence	consequence	NOUN
inlawrev-3205	246	4	,	,	PUNCT
inlawrev-3205	246	5	the	the	DET
inlawrev-3205	246	6	taxpayer	taxpayer	NOUN
inlawrev-3205	246	7	petitioned	petition	VERB
inlawrev-3205	246	8	the	the	DET
inlawrev-3205	246	9	tax	tax	NOUN
inlawrev-3205	246	10	court	court	NOUN
inlawrev-3205	246	11	for	for	ADP
inlawrev-3205	246	12	a	a	DET
inlawrev-3205	246	13	determination	determination	NOUN
inlawrev-3205	246	14	of	of	ADP
inlawrev-3205	246	15	whether	whether	SCONJ
inlawrev-3205	246	16	the	the	DET
inlawrev-3205	246	17	taxpayer	taxpayer	NOUN
inlawrev-3205	246	18	came	come	VERB
inlawrev-3205	246	19	within	within	ADP
inlawrev-3205	246	20	the	the	DET
inlawrev-3205	246	21	scope	scope	NOUN
inlawrev-3205	246	22	of	of	ADP
inlawrev-3205	246	23	one	one	NUM
inlawrev-3205	246	24	of	of	ADP
inlawrev-3205	246	25	the	the	DET
inlawrev-3205	246	26	exemptions	exemption	NOUN
inlawrev-3205	246	27	to	to	ADP
inlawrev-3205	246	28	the	the	DET
inlawrev-3205	246	29	isut	isut	NOUN
inlawrev-3205	246	30	,	,	PUNCT
inlawrev-3205	246	31	specifically	specifically	ADV
inlawrev-3205	246	32	,	,	PUNCT
inlawrev-3205	246	33	the	the	DET
inlawrev-3205	246	34	exemptions	exemption	NOUN
inlawrev-3205	246	35	that	that	PRON
inlawrev-3205	246	36	are	be	AUX
inlawrev-3205	246	37	commonly	commonly	ADV
inlawrev-3205	246	38	referred	refer	VERB
inlawrev-3205	246	39	to	to	ADP
inlawrev-3205	246	40	,	,	PUNCT
inlawrev-3205	246	41	collectively	collectively	ADV
inlawrev-3205	246	42	,	,	PUNCT
inlawrev-3205	246	43	as	as	ADP
inlawrev-3205	246	44	the	the	DET
inlawrev-3205	246	45	"	"	PUNCT
inlawrev-3205	246	46	industrial	industrial	ADJ
inlawrev-3205	246	47	exemptions	exemption	NOUN
inlawrev-3205	246	48	.	.	PUNCT
inlawrev-3205	246	49	"	"	PUNCT
inlawrev-3205	247	1	among	among	ADP
inlawrev-3205	247	2	other	other	ADJ
inlawrev-3205	247	3	things	thing	NOUN
inlawrev-3205	247	4	,	,	PUNCT
inlawrev-3205	247	5	the	the	DET
inlawrev-3205	247	6	taxpayer	taxpayer	NOUN
inlawrev-3205	247	7	47	47	NUM
inlawrev-3205	247	8	.	.	PUNCT
inlawrev-3205	248	1	musgrave	musgrave	PROPN
inlawrev-3205	248	2	,	,	PUNCT
inlawrev-3205	248	3	658	658	NUM
inlawrev-3205	248	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	248	5	at	at	ADP
inlawrev-3205	248	6	140	140	NUM
inlawrev-3205	248	7	.	.	PUNCT
inlawrev-3205	248	8	48	48	NUM
inlawrev-3205	248	9	.	.	PUNCT
inlawrev-3205	249	1	i	i	PRON
inlawrev-3205	249	2	d.	d.	PROPN
inlawrev-3205	249	3	49	49	NUM
inlawrev-3205	249	4	.	.	PUNCT
inlawrev-3205	250	1	i	i	PRON
inlawrev-3205	250	2	d.	d.	PROPN
inlawrev-3205	250	3	50	50	NUM
inlawrev-3205	250	4	.	.	PUNCT
inlawrev-3205	251	1	i	i	PRON
inlawrev-3205	251	2	d.	d.	PROPN
inlawrev-3205	251	3	51	51	NUM
inlawrev-3205	251	4	.	.	PUNCT
inlawrev-3205	252	1	i	i	PRON
inlawrev-3205	252	2	d.	d.	PROPN
inlawrev-3205	252	3	52	52	NUM
inlawrev-3205	252	4	.	.	PUNCT
inlawrev-3205	253	1	i	i	PRON
inlawrev-3205	253	2	d.	d.	PROPN
inlawrev-3205	253	3	at	at	ADP
inlawrev-3205	253	4	141	141	NUM
inlawrev-3205	253	5	.	.	PUNCT
inlawrev-3205	254	1	53	53	NUM
inlawrev-3205	254	2	.	.	X
inlawrev-3205	255	1	650	650	NUM
inlawrev-3205	255	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	255	3	1223	1223	NUM
inlawrev-3205	255	4	(	(	PUNCT
inlawrev-3205	255	5	ind	ind	NOUN
inlawrev-3205	255	6	.	.	PUNCT
inlawrev-3205	256	1	t.c	t.c	PROPN
inlawrev-3205	256	2	.	.	PROPN
inlawrev-3205	256	3	1995	1995	NUM
inlawrev-3205	256	4	)	)	PUNCT
inlawrev-3205	256	5	1086	1086	NUM
inlawrev-3205	256	6	indiana	indiana	PROPN
inlawrev-3205	256	7	law	law	PROPN
inlawrev-3205	256	8	review	review	NOUN
inlawrev-3205	257	1	[	[	X
inlawrev-3205	257	2	vol	vol	NOUN
inlawrev-3205	257	3	.	.	PUNCT
inlawrev-3205	257	4	29	29	NUM
inlawrev-3205	257	5	:	:	PUNCT
inlawrev-3205	257	6	1077	1077	NUM
inlawrev-3205	257	7	maintained	maintain	VERB
inlawrev-3205	257	8	that	that	SCONJ
inlawrev-3205	257	9	the	the	DET
inlawrev-3205	257	10	taxpayer	taxpayer	NOUN
inlawrev-3205	257	11	was	be	AUX
inlawrev-3205	257	12	a	a	DET
inlawrev-3205	257	13	"	"	PUNCT
inlawrev-3205	257	14	processor	processor	NOUN
inlawrev-3205	257	15	,	,	PUNCT
inlawrev-3205	257	16	"	"	PUNCT
inlawrev-3205	257	17	that	that	SCONJ
inlawrev-3205	257	18	the	the	DET
inlawrev-3205	257	19	taxpayer	taxpayer	NOUN
inlawrev-3205	257	20	"	"	PUNCT
inlawrev-3205	257	21	processed	process	VERB
inlawrev-3205	257	22	"	"	PUNCT
inlawrev-3205	257	23	tangible	tangible	ADJ
inlawrev-3205	257	24	personal	personal	ADJ
inlawrev-3205	257	25	property	property	NOUN
inlawrev-3205	257	26	,	,	PUNCT
inlawrev-3205	257	27	and	and	CCONJ
inlawrev-3205	257	28	that	that	SCONJ
inlawrev-3205	257	29	the	the	DET
inlawrev-3205	257	30	taxpayer	taxpayer	NOUN
inlawrev-3205	257	31	was	be	AUX
inlawrev-3205	257	32	in	in	ADP
inlawrev-3205	257	33	the	the	DET
inlawrev-3205	257	34	business	business	NOUN
inlawrev-3205	257	35	of	of	ADP
inlawrev-3205	257	36	"	"	PUNCT
inlawrev-3205	257	37	processing	process	VERB
inlawrev-3205	257	38	"	"	PUNCT
inlawrev-3205	257	39	tangible	tangible	ADJ
inlawrev-3205	257	40	personal	personal	ADJ
inlawrev-3205	257	41	property	property	NOUN
inlawrev-3205	257	42	as	as	SCONJ
inlawrev-3205	257	43	those	those	DET
inlawrev-3205	257	44	terms	term	NOUN
inlawrev-3205	257	45	(	(	PUNCT
inlawrev-3205	257	46	and	and	CCONJ
inlawrev-3205	257	47	variations	variation	NOUN
inlawrev-3205	257	48	of	of	ADP
inlawrev-3205	257	49	those	those	DET
inlawrev-3205	257	50	terms	term	NOUN
inlawrev-3205	257	51	)	)	PUNCT
inlawrev-3205	257	52	were	be	AUX
inlawrev-3205	257	53	used	use	VERB
inlawrev-3205	257	54	in	in	ADP
inlawrev-3205	257	55	the	the	DET
inlawrev-3205	257	56	following	follow	VERB
inlawrev-3205	257	57	isut	isut	PROPN
inlawrev-3205	257	58	exemption	exemption	NOUN
inlawrev-3205	257	59	statutes	statute	NOUN
inlawrev-3205	257	60	:	:	PUNCT
inlawrev-3205	257	61	transactions	transaction	NOUN
inlawrev-3205	257	62	involving	involve	VERB
inlawrev-3205	257	63	manufacturing	manufacturing	NOUN
inlawrev-3205	257	64	machinery	machinery	NOUN
inlawrev-3205	257	65	,	,	PUNCT
inlawrev-3205	257	66	tools	tool	NOUN
inlawrev-3205	257	67	,	,	PUNCT
inlawrev-3205	257	68	and	and	CCONJ
inlawrev-3205	257	69	equipment	equipment	NOUN
inlawrev-3205	257	70	are	be	AUX
inlawrev-3205	257	71	exempt	exempt	ADJ
inlawrev-3205	257	72	from	from	ADP
inlawrev-3205	257	73	the	the	DET
inlawrev-3205	257	74	state	state	NOUN
inlawrev-3205	257	75	gross	gross	ADJ
inlawrev-3205	257	76	retail	retail	ADJ
inlawrev-3205	257	77	tax	tax	NOUN
inlawrev-3205	257	78	if	if	SCONJ
inlawrev-3205	257	79	the	the	DET
inlawrev-3205	257	80	person	person	NOUN
inlawrev-3205	257	81	acquiring	acquire	VERB
inlawrev-3205	257	82	that	that	DET
inlawrev-3205	257	83	property	property	NOUN
inlawrev-3205	257	84	acquires	acquire	VERB
inlawrev-3205	257	85	it	it	PRON
inlawrev-3205	257	86	for	for	ADP
inlawrev-3205	257	87	direct	direct	ADJ
inlawrev-3205	257	88	use	use	NOUN
inlawrev-3205	257	89	in	in	ADP
inlawrev-3205	257	90	the	the	DET
inlawrev-3205	257	91	direct	direct	ADJ
inlawrev-3205	257	92	production	production	NOUN
inlawrev-3205	257	93	,	,	PUNCT
inlawrev-3205	257	94	manufacture	manufacture	NOUN
inlawrev-3205	257	95	,	,	PUNCT
inlawrev-3205	257	96	fabrication	fabrication	NOUN
inlawrev-3205	257	97	,	,	PUNCT
inlawrev-3205	257	98	assembly	assembly	NOUN
inlawrev-3205	257	99	,	,	PUNCT
inlawrev-3205	257	100	extraction	extraction	NOUN
inlawrev-3205	257	101	,	,	PUNCT
inlawrev-3205	257	102	mining	mining	NOUN
inlawrev-3205	257	103	,	,	PUNCT
inlawrev-3205	257	104	processing	processing	NOUN
inlawrev-3205	257	105	,	,	PUNCT
inlawrev-3205	257	106	refining	refining	NOUN
inlawrev-3205	257	107	or	or	CCONJ
inlawrev-3205	257	108	finishing	finishing	NOUN
inlawrev-3205	257	109	of	of	ADP
inlawrev-3205	257	110	other	other	ADJ
inlawrev-3205	257	111	tangible	tangible	ADJ
inlawrev-3205	257	112	personal	personal	ADJ
inlawrev-3205	257	113	property	property	NOUN
inlawrev-3205	257	114	.	.	PUNCT
inlawrev-3205	258	1	54	54	NUM
inlawrev-3205	258	2	transactions	transaction	NOUN
inlawrev-3205	258	3	involving	involve	VERB
inlawrev-3205	258	4	tangible	tangible	ADJ
inlawrev-3205	258	5	personal	personal	ADJ
inlawrev-3205	258	6	property	property	NOUN
inlawrev-3205	258	7	are	be	AUX
inlawrev-3205	258	8	exempt	exempt	ADJ
inlawrev-3205	258	9	from	from	ADP
inlawrev-3205	258	10	the	the	DET
inlawrev-3205	258	11	state	state	NOUN
inlawrev-3205	258	12	gross	gross	ADJ
inlawrev-3205	258	13	retail	retail	ADJ
inlawrev-3205	258	14	tax	tax	NOUN
inlawrev-3205	258	15	if	if	SCONJ
inlawrev-3205	258	16	the	the	DET
inlawrev-3205	258	17	person	person	NOUN
inlawrev-3205	258	18	acquiring	acquire	VERB
inlawrev-3205	258	19	the	the	DET
inlawrev-3205	258	20	property	property	NOUN
inlawrev-3205	258	21	acquires	acquire	VERB
inlawrev-3205	258	22	it	it	PRON
inlawrev-3205	258	23	for	for	ADP
inlawrev-3205	258	24	his	his	PRON
inlawrev-3205	258	25	direct	direct	ADJ
inlawrev-3205	258	26	use	use	NOUN
inlawrev-3205	258	27	in	in	ADP
inlawrev-3205	258	28	the	the	DET
inlawrev-3205	258	29	direct	direct	ADJ
inlawrev-3205	258	30	production	production	NOUN
inlawrev-3205	258	31	of	of	ADP
inlawrev-3205	258	32	the	the	DET
inlawrev-3205	258	33	machinery	machinery	NOUN
inlawrev-3205	258	34	,	,	PUNCT
inlawrev-3205	258	35	equipment	equipment	NOUN
inlawrev-3205	258	36	,	,	PUNCT
inlawrev-3205	258	37	tools	tool	NOUN
inlawrev-3205	258	38	,	,	PUNCT
inlawrev-3205	258	39	or	or	CCONJ
inlawrev-3205	258	40	equipment	equipment	NOUN
inlawrev-3205	258	41	described	describe	VERB
inlawrev-3205	258	42	in	in	ADP
inlawrev-3205	258	43	section	section	NOUN
inlawrev-3205	258	44	2	2	NUM
inlawrev-3205	258	45	[	[	X
inlawrev-3205	258	46	indiana	indiana	PROPN
inlawrev-3205	258	47	code	code	PROPN
inlawrev-3205	258	48	section	section	NOUN
inlawrev-3205	258	49	6	6	NUM
inlawrev-3205	258	50	-	-	SYM
inlawrev-3205	258	51	2.5	2.5	NUM
inlawrev-3205	258	52	-	-	PUNCT
inlawrev-3205	258	53	5	5	NUM
inlawrev-3205	258	54	-	-	SYM
inlawrev-3205	258	55	2	2	NUM
inlawrev-3205	258	56	]	]	PUNCT
inlawrev-3205	258	57	or	or	CCONJ
inlawrev-3205	258	58	section	section	NOUN
inlawrev-3205	258	59	3	3	NUM
inlawrev-3205	258	60	[	[	X
inlawrev-3205	258	61	indiana	indiana	PROPN
inlawrev-3205	258	62	code	code	PROPN
inlawrev-3205	258	63	section	section	NOUN
inlawrev-3205	258	64	6	6	NUM
inlawrev-3205	258	65	-	-	SYM
inlawrev-3205	258	66	2.5	2.5	NUM
inlawrev-3205	258	67	-	-	PUNCT
inlawrev-3205	258	68	5	5	NUM
inlawrev-3205	258	69	-	-	SYM
inlawrev-3205	258	70	3	3	NUM
inlawrev-3205	258	71	]	]	PUNCT
inlawrev-3205	258	72	of	of	ADP
inlawrev-3205	258	73	this	this	DET
inlawrev-3205	258	74	chapter.55	chapter.55	NOUN
inlawrev-3205	258	75	transactions	transaction	NOUN
inlawrev-3205	258	76	involving	involve	VERB
inlawrev-3205	258	77	tangible	tangible	ADJ
inlawrev-3205	258	78	personal	personal	ADJ
inlawrev-3205	258	79	property	property	NOUN
inlawrev-3205	258	80	are	be	AUX
inlawrev-3205	258	81	exempt	exempt	ADJ
inlawrev-3205	258	82	from	from	ADP
inlawrev-3205	258	83	the	the	DET
inlawrev-3205	258	84	state	state	NOUN
inlawrev-3205	258	85	gross	gross	ADJ
inlawrev-3205	258	86	retail	retail	ADJ
inlawrev-3205	258	87	tax	tax	NOUN
inlawrev-3205	258	88	if	if	SCONJ
inlawrev-3205	258	89	the	the	DET
inlawrev-3205	258	90	person	person	NOUN
inlawrev-3205	258	91	acquiring	acquire	VERB
inlawrev-3205	258	92	the	the	DET
inlawrev-3205	258	93	property	property	NOUN
inlawrev-3205	258	94	acquires	acquire	VERB
inlawrev-3205	258	95	it	it	PRON
inlawrev-3205	258	96	for	for	ADP
inlawrev-3205	258	97	the	the	DET
inlawrev-3205	258	98	direct	direct	ADJ
inlawrev-3205	258	99	consumption	consumption	NOUN
inlawrev-3205	258	100	as	as	ADP
inlawrev-3205	258	101	a	a	DET
inlawrev-3205	258	102	material	material	NOUN
inlawrev-3205	258	103	to	to	PART
inlawrev-3205	258	104	be	be	AUX
inlawrev-3205	258	105	consumed	consume	VERB
inlawrev-3205	258	106	in	in	ADP
inlawrev-3205	258	107	the	the	DET
inlawrev-3205	258	108	direct	direct	ADJ
inlawrev-3205	258	109	production	production	NOUN
inlawrev-3205	258	110	of	of	ADP
inlawrev-3205	258	111	other	other	ADJ
inlawrev-3205	258	112	tangible	tangible	ADJ
inlawrev-3205	258	113	personal	personal	ADJ
inlawrev-3205	258	114	property	property	NOUN
inlawrev-3205	258	115	in	in	ADP
inlawrev-3205	258	116	the	the	DET
inlawrev-3205	258	117	person	person	NOUN
inlawrev-3205	258	118	's	's	PART
inlawrev-3205	258	119	business	business	NOUN
inlawrev-3205	258	120	of	of	ADP
inlawrev-3205	258	121	manufacturing	manufacturing	NOUN
inlawrev-3205	258	122	,	,	PUNCT
inlawrev-3205	258	123	processing	processing	NOUN
inlawrev-3205	258	124	,	,	PUNCT
inlawrev-3205	258	125	refining	refining	NOUN
inlawrev-3205	258	126	,	,	PUNCT
inlawrev-3205	258	127	repairing	repair	VERB
inlawrev-3205	258	128	,	,	PUNCT
inlawrev-3205	258	129	mining	mining	NOUN
inlawrev-3205	258	130	,	,	PUNCT
inlawrev-3205	258	131	agriculture	agriculture	NOUN
inlawrev-3205	258	132	,	,	PUNCT
inlawrev-3205	258	133	horticulture	horticulture	NOUN
inlawrev-3205	258	134	,	,	PUNCT
inlawrev-3205	258	135	floriculture	floriculture	NOUN
inlawrev-3205	258	136	,	,	PUNCT
inlawrev-3205	258	137	or	or	CCONJ
inlawrev-3205	258	138	arboriculture	arboriculture	NOUN
inlawrev-3205	258	139	.	.	PUNCT
inlawrev-3205	259	1	56	56	NUM
inlawrev-3205	259	2	transactions	transaction	NOUN
inlawrev-3205	259	3	involving	involve	VERB
inlawrev-3205	259	4	tangible	tangible	ADJ
inlawrev-3205	259	5	personal	personal	ADJ
inlawrev-3205	259	6	property	property	NOUN
inlawrev-3205	259	7	are	be	AUX
inlawrev-3205	259	8	exempt	exempt	ADJ
inlawrev-3205	259	9	from	from	ADP
inlawrev-3205	259	10	the	the	DET
inlawrev-3205	259	11	state	state	NOUN
inlawrev-3205	259	12	gross	gross	ADJ
inlawrev-3205	259	13	retail	retail	ADJ
inlawrev-3205	259	14	tax	tax	NOUN
inlawrev-3205	259	15	if	if	SCONJ
inlawrev-3205	259	16	the	the	DET
inlawrev-3205	259	17	person	person	NOUN
inlawrev-3205	259	18	acquiring	acquire	VERB
inlawrev-3205	259	19	the	the	DET
inlawrev-3205	259	20	property	property	NOUN
inlawrev-3205	259	21	acquires	acquire	VERB
inlawrev-3205	259	22	it	it	PRON
inlawrev-3205	259	23	for	for	ADP
inlawrev-3205	259	24	incorporation	incorporation	NOUN
inlawrev-3205	259	25	as	as	ADP
inlawrev-3205	259	26	a	a	DET
inlawrev-3205	259	27	material	material	NOUN
inlawrev-3205	259	28	part	part	NOUN
inlawrev-3205	259	29	of	of	ADP
inlawrev-3205	259	30	other	other	ADJ
inlawrev-3205	259	31	tangible	tangible	ADJ
inlawrev-3205	259	32	personal	personal	ADJ
inlawrev-3205	259	33	property	property	NOUN
inlawrev-3205	259	34	which	which	PRON
inlawrev-3205	259	35	the	the	DET
inlawrev-3205	259	36	purchaser	purchaser	NOUN
inlawrev-3205	259	37	manufactures	manufacture	NOUN
inlawrev-3205	259	38	,	,	PUNCT
inlawrev-3205	259	39	assembles	assemble	NOUN
inlawrev-3205	259	40	,	,	PUNCT
inlawrev-3205	259	41	refines	refine	NOUN
inlawrev-3205	259	42	,	,	PUNCT
inlawrev-3205	259	43	or	or	CCONJ
inlawrev-3205	259	44	processes	process	NOUN
inlawrev-3205	259	45	for	for	ADP
inlawrev-3205	259	46	sale	sale	NOUN
inlawrev-3205	259	47	in	in	ADP
inlawrev-3205	259	48	his	his	PRON
inlawrev-3205	259	49	business	business	NOUN
inlawrev-3205	259	50	.	.	PUNCT
inlawrev-3205	260	1	57	57	NUM
inlawrev-3205	260	2	sales	sale	NOUN
inlawrev-3205	260	3	of	of	ADP
inlawrev-3205	260	4	tangible	tangible	ADJ
inlawrev-3205	260	5	personal	personal	ADJ
inlawrev-3205	260	6	property	property	NOUN
inlawrev-3205	260	7	are	be	AUX
inlawrev-3205	260	8	exempt	exempt	ADJ
inlawrev-3205	260	9	from	from	ADP
inlawrev-3205	260	10	the	the	DET
inlawrev-3205	260	11	state	state	NOUN
inlawrev-3205	260	12	gross	gross	ADJ
inlawrev-3205	260	13	retail	retail	ADJ
inlawrev-3205	260	14	tax	tax	NOUN
inlawrev-3205	260	15	if	if	SCONJ
inlawrev-3205	260	16	:	:	PUNCT
inlawrev-3205	260	17	(	(	PUNCT
inlawrev-3205	260	18	1	1	X
inlawrev-3205	260	19	)	)	PUNCT
inlawrev-3205	260	20	the	the	DET
inlawrev-3205	260	21	property	property	NOUN
inlawrev-3205	260	22	constitutes	constitute	VERB
inlawrev-3205	260	23	,	,	PUNCT
inlawrev-3205	260	24	is	be	AUX
inlawrev-3205	260	25	incorporated	incorporate	VERB
inlawrev-3205	260	26	into	into	ADP
inlawrev-3205	260	27	,	,	PUNCT
inlawrev-3205	260	28	or	or	CCONJ
inlawrev-3205	260	29	is	be	AUX
inlawrev-3205	260	30	consumed	consume	VERB
inlawrev-3205	260	31	in	in	ADP
inlawrev-3205	260	32	the	the	DET
inlawrev-3205	260	33	operation	operation	NOUN
inlawrev-3205	260	34	of	of	ADP
inlawrev-3205	260	35	,	,	PUNCT
inlawrev-3205	260	36	a	a	DET
inlawrev-3205	260	37	device	device	NOUN
inlawrev-3205	260	38	,	,	PUNCT
inlawrev-3205	260	39	a	a	DET
inlawrev-3205	260	40	facility	facility	NOUN
inlawrev-3205	260	41	,	,	PUNCT
inlawrev-3205	260	42	or	or	CCONJ
inlawrev-3205	260	43	structure	structure	NOUN
inlawrev-3205	260	44	predominantly	predominantly	ADV
inlawrev-3205	260	45	used	use	VERB
inlawrev-3205	260	46	and	and	CCONJ
inlawrev-3205	260	47	acquired	acquire	VERB
inlawrev-3205	260	48	for	for	ADP
inlawrev-3205	260	49	the	the	DET
inlawrev-3205	260	50	purpose	purpose	NOUN
inlawrev-3205	260	51	of	of	ADP
inlawrev-3205	260	52	complying	comply	VERB
inlawrev-3205	260	53	with	with	ADP
inlawrev-3205	260	54	any	any	DET
inlawrev-3205	260	55	state	state	NOUN
inlawrev-3205	260	56	,	,	PUNCT
inlawrev-3205	260	57	local	local	ADJ
inlawrev-3205	260	58	,	,	PUNCT
inlawrev-3205	260	59	or	or	CCONJ
inlawrev-3205	260	60	federal	federal	ADJ
inlawrev-3205	260	61	environmental	environmental	ADJ
inlawrev-3205	260	62	quality	quality	NOUN
inlawrev-3205	260	63	statutes	statute	NOUN
inlawrev-3205	260	64	,	,	PUNCT
inlawrev-3205	260	65	regulations	regulation	NOUN
inlawrev-3205	260	66	,	,	PUNCT
inlawrev-3205	260	67	or	or	CCONJ
inlawrev-3205	260	68	standards	standard	NOUN
inlawrev-3205	260	69	;	;	PUNCT
inlawrev-3205	260	70	and	and	CCONJ
inlawrev-3205	260	71	(	(	PUNCT
inlawrev-3205	260	72	2	2	X
inlawrev-3205	260	73	)	)	PUNCT
inlawrev-3205	260	74	the	the	DET
inlawrev-3205	260	75	person	person	NOUN
inlawrev-3205	260	76	acquiring	acquire	VERB
inlawrev-3205	260	77	the	the	DET
inlawrev-3205	260	78	property	property	NOUN
inlawrev-3205	260	79	is	be	AUX
inlawrev-3205	260	80	engaged	engage	VERB
inlawrev-3205	260	81	in	in	ADP
inlawrev-3205	260	82	the	the	DET
inlawrev-3205	260	83	business	business	NOUN
inlawrev-3205	260	84	of	of	ADP
inlawrev-3205	260	85	manufacturing	manufacturing	NOUN
inlawrev-3205	260	86	,	,	PUNCT
inlawrev-3205	260	87	processing	processing	NOUN
inlawrev-3205	260	88	,	,	PUNCT
inlawrev-3205	260	89	refining	refining	NOUN
inlawrev-3205	260	90	,	,	PUNCT
inlawrev-3205	260	91	mining	mining	NOUN
inlawrev-3205	260	92	,	,	PUNCT
inlawrev-3205	260	93	or	or	CCONJ
inlawrev-3205	260	94	agriculture	agriculture	NOUN
inlawrev-3205	260	95	.	.	PUNCT
inlawrev-3205	261	1	58	58	NUM
inlawrev-3205	261	2	in	in	ADP
inlawrev-3205	261	3	denying	deny	VERB
inlawrev-3205	261	4	every	every	DET
inlawrev-3205	261	5	one	one	NUM
inlawrev-3205	261	6	of	of	ADP
inlawrev-3205	261	7	the	the	DET
inlawrev-3205	261	8	isut	isut	PROPN
inlawrev-3205	261	9	exemptions	exemption	NOUN
inlawrev-3205	261	10	to	to	ADP
inlawrev-3205	261	11	the	the	DET
inlawrev-3205	261	12	taxpayer	taxpayer	NOUN
inlawrev-3205	261	13	,	,	PUNCT
inlawrev-3205	261	14	the	the	DET
inlawrev-3205	261	15	tax	tax	NOUN
inlawrev-3205	261	16	court	court	NOUN
inlawrev-3205	261	17	first	first	ADV
inlawrev-3205	261	18	conceded	concede	VERB
inlawrev-3205	261	19	that	that	SCONJ
inlawrev-3205	261	20	the	the	DET
inlawrev-3205	261	21	indiana	indiana	PROPN
inlawrev-3205	261	22	supreme	supreme	PROPN
inlawrev-3205	261	23	court	court	PROPN
inlawrev-3205	261	24	had	have	AUX
inlawrev-3205	261	25	adopted	adopt	VERB
inlawrev-3205	261	26	an	an	DET
inlawrev-3205	261	27	expansive	expansive	ADJ
inlawrev-3205	261	28	definition	definition	NOUN
inlawrev-3205	261	29	54	54	NUM
inlawrev-3205	261	30	.	.	PUNCT
inlawrev-3205	262	1	ind	ind	PROPN
inlawrev-3205	262	2	.	.	PUNCT
inlawrev-3205	263	1	code	code	PROPN
inlawrev-3205	263	2	§	§	PROPN
inlawrev-3205	263	3	6	6	NUM
inlawrev-3205	263	4	-	-	SYM
inlawrev-3205	263	5	2.5	2.5	NUM
inlawrev-3205	263	6	-	-	PUNCT
inlawrev-3205	263	7	5	5	NUM
inlawrev-3205	263	8	-	-	PUNCT
inlawrev-3205	263	9	3(b	3(b	NUM
inlawrev-3205	263	10	)	)	PUNCT
inlawrev-3205	263	11	(	(	PUNCT
inlawrev-3205	263	12	1993	1993	NUM
inlawrev-3205	263	13	)	)	PUNCT
inlawrev-3205	263	14	.	.	PUNCT
inlawrev-3205	264	1	55	55	NUM
inlawrev-3205	264	2	.	.	PUNCT
inlawrev-3205	265	1	i	i	PRON
inlawrev-3205	265	2	d.	d.	PROPN
inlawrev-3205	265	3	§	§	PROPN
inlawrev-3205	265	4	6	6	NUM
inlawrev-3205	265	5	-	-	SYM
inlawrev-3205	265	6	2.5	2.5	NUM
inlawrev-3205	265	7	-	-	PUNCT
inlawrev-3205	265	8	5	5	NUM
inlawrev-3205	265	9	-	-	SYM
inlawrev-3205	265	10	4	4	NUM
inlawrev-3205	265	11	.	.	NOUN
inlawrev-3205	265	12	56	56	NUM
inlawrev-3205	265	13	.	.	PUNCT
inlawrev-3205	266	1	i	i	PRON
inlawrev-3205	266	2	d.	d.	PROPN
inlawrev-3205	266	3	§	§	PROPN
inlawrev-3205	266	4	6	6	NUM
inlawrev-3205	266	5	-	-	SYM
inlawrev-3205	266	6	2.5	2.5	NUM
inlawrev-3205	266	7	-	-	PUNCT
inlawrev-3205	266	8	5	5	NUM
inlawrev-3205	266	9	-	-	SYM
inlawrev-3205	266	10	5.1	5.1	NUM
inlawrev-3205	266	11	.	.	PUNCT
inlawrev-3205	267	1	57	57	NUM
inlawrev-3205	267	2	.	.	PUNCT
inlawrev-3205	268	1	i	i	PRON
inlawrev-3205	268	2	d.	d.	PROPN
inlawrev-3205	268	3	§	§	PROPN
inlawrev-3205	268	4	6	6	NUM
inlawrev-3205	268	5	-	-	SYM
inlawrev-3205	268	6	2.5	2.5	NUM
inlawrev-3205	268	7	-	-	PUNCT
inlawrev-3205	268	8	5	5	NUM
inlawrev-3205	268	9	-	-	SYM
inlawrev-3205	268	10	6	6	NUM
inlawrev-3205	268	11	.	.	X
inlawrev-3205	268	12	58	58	NUM
inlawrev-3205	268	13	.	.	PUNCT
inlawrev-3205	269	1	i	i	PRON
inlawrev-3205	269	2	d.	d.	PROPN
inlawrev-3205	269	3	§	§	PROPN
inlawrev-3205	269	4	6	6	NUM
inlawrev-3205	269	5	-	-	SYM
inlawrev-3205	269	6	2.5	2.5	NUM
inlawrev-3205	269	7	-	-	PUNCT
inlawrev-3205	269	8	5	5	NUM
inlawrev-3205	269	9	-	-	SYM
inlawrev-3205	269	10	30	30	NUM
inlawrev-3205	269	11	.	.	PUNCT
inlawrev-3205	269	12	1996	1996	NUM
inlawrev-3205	269	13	]	]	PUNCT
inlawrev-3205	269	14	taxation	taxation	NOUN
inlawrev-3205	269	15	1087	1087	NUM
inlawrev-3205	269	16	of	of	ADP
inlawrev-3205	269	17	the	the	DET
inlawrev-3205	269	18	term	term	NOUN
inlawrev-3205	269	19	"	"	PUNCT
inlawrev-3205	269	20	production	production	NOUN
inlawrev-3205	269	21	"	"	PUNCT
inlawrev-3205	269	22	in	in	ADP
inlawrev-3205	269	23	order	order	NOUN
inlawrev-3205	269	24	to	to	PART
inlawrev-3205	269	25	ensure	ensure	VERB
inlawrev-3205	269	26	that	that	SCONJ
inlawrev-3205	269	27	all	all	DET
inlawrev-3205	269	28	equipment	equipment	NOUN
inlawrev-3205	269	29	that	that	PRON
inlawrev-3205	269	30	was	be	AUX
inlawrev-3205	269	31	used	use	VERB
inlawrev-3205	269	32	in	in	ADP
inlawrev-3205	269	33	an	an	DET
inlawrev-3205	269	34	integral	integral	ADJ
inlawrev-3205	269	35	step	step	NOUN
inlawrev-3205	269	36	of	of	ADP
inlawrev-3205	269	37	production	production	NOUN
inlawrev-3205	269	38	would	would	AUX
inlawrev-3205	269	39	qualify	qualify	VERB
inlawrev-3205	269	40	for	for	ADP
inlawrev-3205	269	41	one	one	NUM
inlawrev-3205	269	42	of	of	ADP
inlawrev-3205	269	43	the	the	DET
inlawrev-3205	269	44	above	above	ADJ
inlawrev-3205	269	45	isut	isut	NOUN
inlawrev-3205	269	46	exemptions.59	exemptions.59	VERB
inlawrev-3205	269	47	however	however	ADV
inlawrev-3205	269	48	,	,	PUNCT
inlawrev-3205	269	49	the	the	DET
inlawrev-3205	269	50	tax	tax	NOUN
inlawrev-3205	269	51	court	court	NOUN
inlawrev-3205	269	52	waived	waive	VERB
inlawrev-3205	269	53	a	a	DET
inlawrev-3205	269	54	judicial	judicial	ADJ
inlawrev-3205	269	55	wand	wand	NOUN
inlawrev-3205	269	56	and	and	CCONJ
inlawrev-3205	269	57	,	,	PUNCT
inlawrev-3205	269	58	despite	despite	SCONJ
inlawrev-3205	269	59	the	the	DET
inlawrev-3205	269	60	absence	absence	NOUN
inlawrev-3205	269	61	of	of	ADP
inlawrev-3205	269	62	any	any	DET
inlawrev-3205	269	63	supporting	support	VERB
inlawrev-3205	269	64	legislative	legislative	ADJ
inlawrev-3205	269	65	history	history	NOUN
inlawrev-3205	269	66	and	and	CCONJ
inlawrev-3205	269	67	despite	despite	SCONJ
inlawrev-3205	269	68	the	the	DET
inlawrev-3205	269	69	fact	fact	NOUN
inlawrev-3205	269	70	that	that	SCONJ
inlawrev-3205	269	71	every	every	DET
inlawrev-3205	269	72	major	major	ADJ
inlawrev-3205	269	73	(	(	PUNCT
inlawrev-3205	269	74	perhaps	perhaps	ADV
inlawrev-3205	269	75	,	,	PUNCT
inlawrev-3205	269	76	every	every	PRON
inlawrev-3205	269	77	)	)	PUNCT
inlawrev-3205	269	78	english	english	ADJ
inlawrev-3205	269	79	dictionary	dictionary	NOUN
inlawrev-3205	269	80	in	in	ADP
inlawrev-3205	269	81	the	the	DET
inlawrev-3205	269	82	united	united	PROPN
inlawrev-3205	269	83	states	states	PROPN
inlawrev-3205	269	84	of	of	ADP
inlawrev-3205	269	85	america	america	PROPN
inlawrev-3205	269	86	categorized	categorize	VERB
inlawrev-3205	269	87	the	the	DET
inlawrev-3205	269	88	taxpayer	taxpayer	NOUN
inlawrev-3205	269	89	as	as	ADP
inlawrev-3205	269	90	being	be	AUX
inlawrev-3205	269	91	a	a	DET
inlawrev-3205	269	92	"	"	PUNCT
inlawrev-3205	269	93	processor	processor	NOUN
inlawrev-3205	269	94	"	"	PUNCT
inlawrev-3205	269	95	and	and	CCONJ
inlawrev-3205	269	96	as	as	ADP
inlawrev-3205	269	97	being	be	AUX
inlawrev-3205	269	98	in	in	ADP
inlawrev-3205	269	99	the	the	DET
inlawrev-3205	269	100	business	business	NOUN
inlawrev-3205	269	101	of	of	ADP
inlawrev-3205	269	102	"	"	PUNCT
inlawrev-3205	269	103	processing	processing	NOUN
inlawrev-3205	269	104	,	,	PUNCT
inlawrev-3205	269	105	"	"	PUNCT
inlawrev-3205	269	106	read	read	VERB
inlawrev-3205	269	107	the	the	DET
inlawrev-3205	269	108	word	word	NOUN
inlawrev-3205	269	109	"	"	PUNCT
inlawrev-3205	269	110	processing	processing	NOUN
inlawrev-3205	269	111	"	"	PUNCT
inlawrev-3205	269	112	(	(	PUNCT
inlawrev-3205	269	113	and	and	CCONJ
inlawrev-3205	269	114	all	all	DET
inlawrev-3205	269	115	variations	variation	NOUN
inlawrev-3205	269	116	thereof	thereof	ADV
inlawrev-3205	269	117	)	)	PUNCT
inlawrev-3205	269	118	out	out	ADP
inlawrev-3205	269	119	of	of	ADP
inlawrev-3205	269	120	the	the	DET
inlawrev-3205	269	121	isut	isut	NOUN
inlawrev-3205	269	122	exemption	exemption	NOUN
inlawrev-3205	269	123	provisions	provision	NOUN
inlawrev-3205	269	124	,	,	PUNCT
inlawrev-3205	269	125	so	so	SCONJ
inlawrev-3205	269	126	that	that	SCONJ
inlawrev-3205	269	127	the	the	DET
inlawrev-3205	269	128	word	word	NOUN
inlawrev-3205	269	129	"	"	PUNCT
inlawrev-3205	269	130	processing	processing	NOUN
inlawrev-3205	269	131	"	"	PUNCT
inlawrev-3205	269	132	was	be	AUX
inlawrev-3205	269	133	no	no	ADV
inlawrev-3205	269	134	longer	long	ADV
inlawrev-3205	269	135	on	on	ADP
inlawrev-3205	269	136	equal	equal	ADJ
inlawrev-3205	269	137	footing	foot	VERB
inlawrev-3205	269	138	with	with	ADP
inlawrev-3205	269	139	the	the	DET
inlawrev-3205	269	140	words	word	NOUN
inlawrev-3205	269	141	"	"	PUNCT
inlawrev-3205	269	142	'	'	PUNCT
inlawrev-3205	269	143	production	production	NOUN
inlawrev-3205	269	144	,	,	PUNCT
inlawrev-3205	269	145	manufacture	manufacture	NOUN
inlawrev-3205	269	146	,	,	PUNCT
inlawrev-3205	269	147	fabrication	fabrication	NOUN
inlawrev-3205	269	148	,	,	PUNCT
inlawrev-3205	269	149	assembly	assembly	NOUN
inlawrev-3205	269	150	,	,	PUNCT
inlawrev-3205	269	151	extraction	extraction	NOUN
inlawrev-3205	269	152	,	,	PUNCT
inlawrev-3205	269	153	mining	mining	NOUN
inlawrev-3205	269	154	,	,	PUNCT
inlawrev-3205	269	155	.	.	PUNCT
inlawrev-3205	269	156	.	.	PUNCT
inlawrev-3205	269	157	.	.	PUNCT
inlawrev-3205	270	1	refining	refining	NOUN
inlawrev-3205	270	2	or	or	CCONJ
inlawrev-3205	270	3	finishing	finishing	NOUN
inlawrev-3205	270	4	.	.	PUNCT
inlawrev-3205	270	5	'	'	PUNCT
inlawrev-3205	271	1	"	"	PUNCT
inlawrev-3205	271	2	60	60	NUM
inlawrev-3205	271	3	at	at	ADP
inlawrev-3205	271	4	the	the	DET
inlawrev-3205	271	5	same	same	ADJ
inlawrev-3205	271	6	time	time	NOUN
inlawrev-3205	271	7	,	,	PUNCT
inlawrev-3205	271	8	the	the	DET
inlawrev-3205	271	9	tax	tax	NOUN
inlawrev-3205	271	10	court	court	NOUN
inlawrev-3205	271	11	also	also	ADV
inlawrev-3205	271	12	repositioned	reposition	VERB
inlawrev-3205	271	13	the	the	DET
inlawrev-3205	271	14	word	word	NOUN
inlawrev-3205	271	15	"	"	PUNCT
inlawrev-3205	271	16	processing	processing	NOUN
inlawrev-3205	271	17	"	"	PUNCT
inlawrev-3205	271	18	(	(	PUNCT
inlawrev-3205	271	19	and	and	CCONJ
inlawrev-3205	271	20	all	all	DET
inlawrev-3205	271	21	variations	variation	NOUN
inlawrev-3205	271	22	thereof	thereof	ADV
inlawrev-3205	271	23	)	)	PUNCT
inlawrev-3205	271	24	so	so	SCONJ
inlawrev-3205	271	25	as	as	SCONJ
inlawrev-3205	271	26	to	to	PART
inlawrev-3205	271	27	read	read	VERB
inlawrev-3205	271	28	the	the	DET
inlawrev-3205	271	29	isut	isut	NOUN
inlawrev-3205	271	30	exemption	exemption	NOUN
inlawrev-3205	271	31	provisions	provision	NOUN
inlawrev-3205	271	32	as	as	ADP
inlawrev-3205	271	33	exempting	exempt	VERB
inlawrev-3205	271	34	persons	person	NOUN
inlawrev-3205	271	35	who	who	PRON
inlawrev-3205	271	36	were	be	AUX
inlawrev-3205	271	37	involved	involve	VERB
inlawrev-3205	271	38	in	in	ADP
inlawrev-3205	271	39	a	a	DET
inlawrev-3205	271	40	"	"	PUNCT
inlawrev-3205	271	41	production	production	NOUN
inlawrev-3205	271	42	process	process	NOUN
inlawrev-3205	271	43	"	"	PUNCT
inlawrev-3205	271	44	or	or	CCONJ
inlawrev-3205	271	45	in	in	ADP
inlawrev-3205	271	46	a	a	DET
inlawrev-3205	271	47	"	"	PUNCT
inlawrev-3205	271	48	manufacturing	manufacturing	NOUN
inlawrev-3205	271	49	process	process	NOUN
inlawrev-3205	271	50	"	"	PUNCT
inlawrev-3205	271	51	or	or	CCONJ
inlawrev-3205	271	52	in	in	ADP
inlawrev-3205	271	53	an	an	DET
inlawrev-3205	271	54	"	"	PUNCT
inlawrev-3205	271	55	assembly	assembly	NOUN
inlawrev-3205	271	56	process	process	NOUN
inlawrev-3205	271	57	,	,	PUNCT
inlawrev-3205	271	58	"	"	PUNCT
inlawrev-3205	271	59	etc	etc	X
inlawrev-3205	271	60	.	.	X
inlawrev-3205	272	1	the	the	DET
inlawrev-3205	272	2	tax	tax	NOUN
inlawrev-3205	272	3	court	court	NOUN
inlawrev-3205	272	4	found	find	VERB
inlawrev-3205	272	5	that	that	SCONJ
inlawrev-3205	272	6	the	the	DET
inlawrev-3205	272	7	taxpayer	taxpayer	NOUN
inlawrev-3205	272	8	's	's	PART
inlawrev-3205	272	9	cleaning	cleaning	NOUN
inlawrev-3205	272	10	,	,	PUNCT
inlawrev-3205	272	11	repairing	repair	VERB
inlawrev-3205	272	12	,	,	PUNCT
inlawrev-3205	272	13	and	and	CCONJ
inlawrev-3205	272	14	other	other	ADJ
inlawrev-3205	272	15	activities	activity	NOUN
inlawrev-3205	272	16	with	with	ADP
inlawrev-3205	272	17	respect	respect	NOUN
inlawrev-3205	272	18	to	to	ADP
inlawrev-3205	272	19	the	the	DET
inlawrev-3205	272	20	shop	shop	NOUN
inlawrev-3205	272	21	rags	rag	NOUN
inlawrev-3205	272	22	,	,	PUNCT
inlawrev-3205	272	23	shop	shop	NOUN
inlawrev-3205	272	24	towels	towel	NOUN
inlawrev-3205	272	25	,	,	PUNCT
inlawrev-3205	272	26	shop	shop	NOUN
inlawrev-3205	272	27	mats	mat	NOUN
inlawrev-3205	272	28	,	,	PUNCT
inlawrev-3205	272	29	shop	shop	NOUN
inlawrev-3205	272	30	uniforms	uniform	NOUN
inlawrev-3205	272	31	,	,	PUNCT
inlawrev-3205	272	32	shop	shop	NOUN
inlawrev-3205	272	33	shirts	shirt	NOUN
inlawrev-3205	272	34	,	,	PUNCT
inlawrev-3205	272	35	and	and	CCONJ
inlawrev-3205	272	36	other	other	ADJ
inlawrev-3205	272	37	materials	material	NOUN
inlawrev-3205	272	38	,	,	PUNCT
inlawrev-3205	272	39	merely	merely	ADV
inlawrev-3205	272	40	returned	return	VERB
inlawrev-3205	272	41	them	they	PRON
inlawrev-3205	272	42	to	to	ADP
inlawrev-3205	272	43	the	the	DET
inlawrev-3205	272	44	same	same	ADJ
inlawrev-3205	272	45	character	character	NOUN
inlawrev-3205	272	46	or	or	CCONJ
inlawrev-3205	272	47	composition	composition	NOUN
inlawrev-3205	272	48	that	that	PRON
inlawrev-3205	272	49	the	the	DET
inlawrev-3205	272	50	materials	material	NOUN
inlawrev-3205	272	51	had	have	AUX
inlawrev-3205	272	52	been	be	AUX
inlawrev-3205	272	53	in	in	ADP
inlawrev-3205	272	54	when	when	SCONJ
inlawrev-3205	272	55	they	they	PRON
inlawrev-3205	272	56	were	be	AUX
inlawrev-3205	272	57	initially	initially	ADV
inlawrev-3205	272	58	purchased	purchase	VERB
inlawrev-3205	272	59	by	by	ADP
inlawrev-3205	272	60	the	the	DET
inlawrev-3205	272	61	taxpayer.61	taxpayer.61	NOUN
inlawrev-3205	272	62	having	having	AUX
inlawrev-3205	272	63	inserted	insert	VERB
inlawrev-3205	272	64	the	the	DET
inlawrev-3205	272	65	requirement	requirement	NOUN
inlawrev-3205	272	66	in	in	ADP
inlawrev-3205	272	67	such	such	ADJ
inlawrev-3205	272	68	isut	isut	NOUN
inlawrev-3205	272	69	exemption	exemption	NOUN
inlawrev-3205	272	70	provisions	provision	NOUN
inlawrev-3205	272	71	—	—	PUNCT
inlawrev-3205	272	72	that	that	SCONJ
inlawrev-3205	272	73	taxpayers	taxpayer	NOUN
inlawrev-3205	272	74	must	must	AUX
inlawrev-3205	272	75	be	be	AUX
inlawrev-3205	272	76	,	,	PUNCT
inlawrev-3205	272	77	for	for	ADP
inlawrev-3205	272	78	example	example	NOUN
inlawrev-3205	272	79	,	,	PUNCT
inlawrev-3205	272	80	manufacturing	manufacturing	NOUN
inlawrev-3205	272	81	or	or	CCONJ
inlawrev-3205	272	82	producing	produce	VERB
inlawrev-3205	272	83	property	property	NOUN
inlawrev-3205	272	84	(	(	PUNCT
inlawrev-3205	272	85	and	and	CCONJ
inlawrev-3205	272	86	not	not	PART
inlawrev-3205	272	87	merely	merely	ADV
inlawrev-3205	272	88	processing	process	VERB
inlawrev-3205	272	89	)	)	PUNCT
inlawrev-3205	272	90	in	in	ADP
inlawrev-3205	272	91	order	order	NOUN
inlawrev-3205	272	92	to	to	PART
inlawrev-3205	272	93	come	come	VERB
inlawrev-3205	272	94	within	within	ADP
inlawrev-3205	272	95	the	the	DET
inlawrev-3205	272	96	scope	scope	NOUN
inlawrev-3205	272	97	of	of	ADP
inlawrev-3205	272	98	such	such	ADJ
inlawrev-3205	272	99	isut	isut	NOUN
inlawrev-3205	272	100	exemptions	exemption	NOUN
inlawrev-3205	272	101	provisions	provision	NOUN
inlawrev-3205	272	102	—	—	PUNCT
inlawrev-3205	272	103	the	the	DET
inlawrev-3205	272	104	tax	tax	NOUN
inlawrev-3205	272	105	court	court	NOUN
inlawrev-3205	272	106	determined	determine	VERB
inlawrev-3205	272	107	that	that	SCONJ
inlawrev-3205	272	108	there	there	PRON
inlawrev-3205	272	109	was	be	VERB
inlawrev-3205	272	110	no	no	DET
inlawrev-3205	272	111	manufacturing	manufacturing	NOUN
inlawrev-3205	272	112	or	or	CCONJ
inlawrev-3205	272	113	producing	produce	VERB
inlawrev-3205	272	114	of	of	ADP
inlawrev-3205	272	115	other	other	ADJ
inlawrev-3205	272	116	property	property	NOUN
inlawrev-3205	272	117	when	when	SCONJ
inlawrev-3205	272	118	the	the	DET
inlawrev-3205	272	119	taxpayer	taxpayer	NOUN
inlawrev-3205	272	120	processed	process	VERB
inlawrev-3205	272	121	dirty	dirty	ADJ
inlawrev-3205	272	122	clothes	clothe	NOUN
inlawrev-3205	272	123	into	into	ADP
inlawrev-3205	272	124	clean	clean	ADJ
inlawrev-3205	272	125	clothes	clothe	NOUN
inlawrev-3205	272	126	which	which	PRON
inlawrev-3205	272	127	the	the	DET
inlawrev-3205	272	128	taxpayer	taxpayer	NOUN
inlawrev-3205	272	129	then	then	ADV
inlawrev-3205	272	130	rented	rent	VERB
inlawrev-3205	272	131	to	to	ADP
inlawrev-3205	272	132	other	other	ADJ
inlawrev-3205	272	133	persons	person	NOUN
inlawrev-3205	272	134	.	.	PUNCT
inlawrev-3205	273	1	62	62	NUM
inlawrev-3205	273	2	2	2	NUM
inlawrev-3205	273	3	.	.	PUNCT
inlawrev-3205	273	4	miles	miles	PROPN
inlawrev-3205	273	5	,	,	PUNCT
inlawrev-3205	273	6	inc	inc	PROPN
inlawrev-3205	273	7	.	.	PROPN
inlawrev-3205	273	8	v.	v.	PROPN
inlawrev-3205	273	9	indiana	indiana	PROPN
inlawrev-3205	273	10	department	department	PROPN
inlawrev-3205	273	11	of	of	ADP
inlawrev-3205	273	12	state	state	PROPN
inlawrev-3205	274	1	revenue.—another	revenue.—another	NOUN
inlawrev-3205	274	2	case	case	NOUN
inlawrev-3205	274	3	involving	involve	VERB
inlawrev-3205	274	4	the	the	DET
inlawrev-3205	274	5	indiana	indiana	PROPN
inlawrev-3205	274	6	state	state	PROPN
inlawrev-3205	274	7	gross	gross	ADJ
inlawrev-3205	274	8	retail	retail	ADJ
inlawrev-3205	274	9	tax	tax	NOUN
inlawrev-3205	274	10	and	and	CCONJ
inlawrev-3205	274	11	the	the	DET
inlawrev-3205	274	12	indiana	indiana	PROPN
inlawrev-3205	274	13	use	use	NOUN
inlawrev-3205	274	14	tax	tax	NOUN
inlawrev-3205	274	15	was	be	AUX
inlawrev-3205	274	16	miles	mile	NOUN
inlawrev-3205	274	17	,	,	PUNCT
inlawrev-3205	274	18	inc	inc	PROPN
inlawrev-3205	274	19	.	.	PROPN
inlawrev-3205	275	1	v.	v.	PROPN
inlawrev-3205	275	2	indiana	indiana	PROPN
inlawrev-3205	275	3	department	department	PROPN
inlawrev-3205	275	4	of	of	ADP
inlawrev-3205	275	5	state	state	PROPN
inlawrev-3205	275	6	revenue	revenue	NOUN
inlawrev-3205	275	7	.	.	PUNCT
inlawrev-3205	276	1	63	63	NUM
inlawrev-3205	276	2	in	in	ADP
inlawrev-3205	276	3	miles	mile	NOUN
inlawrev-3205	276	4	,	,	PUNCT
inlawrev-3205	276	5	the	the	DET
inlawrev-3205	276	6	taxpayer	taxpayer	NOUN
inlawrev-3205	276	7	was	be	AUX
inlawrev-3205	276	8	a	a	DET
inlawrev-3205	276	9	manufacturer	manufacturer	NOUN
inlawrev-3205	276	10	of	of	ADP
inlawrev-3205	276	11	various	various	ADJ
inlawrev-3205	276	12	health	health	NOUN
inlawrev-3205	276	13	care	care	NOUN
inlawrev-3205	276	14	products	product	NOUN
inlawrev-3205	276	15	,	,	PUNCT
inlawrev-3205	276	16	including	include	VERB
inlawrev-3205	276	17	,	,	PUNCT
inlawrev-3205	276	18	but	but	CCONJ
inlawrev-3205	276	19	not	not	PART
inlawrev-3205	276	20	limited	limit	VERB
inlawrev-3205	276	21	to	to	ADP
inlawrev-3205	276	22	,	,	PUNCT
inlawrev-3205	276	23	alkaselzer	alkaselzer	NOUN
inlawrev-3205	276	24	products	product	NOUN
inlawrev-3205	276	25	.	.	PUNCT
inlawrev-3205	277	1	during	during	ADP
inlawrev-3205	277	2	the	the	DET
inlawrev-3205	277	3	years	year	NOUN
inlawrev-3205	277	4	involved	involve	VERB
inlawrev-3205	277	5	,	,	PUNCT
inlawrev-3205	277	6	the	the	DET
inlawrev-3205	277	7	taxpayer	taxpayer	NOUN
inlawrev-3205	277	8	purchased	purchase	VERB
inlawrev-3205	277	9	promotional	promotional	ADJ
inlawrev-3205	277	10	materials	material	NOUN
inlawrev-3205	277	11	and	and	CCONJ
inlawrev-3205	277	12	stored	store	VERB
inlawrev-3205	277	13	the	the	DET
inlawrev-3205	277	14	promotional	promotional	ADJ
inlawrev-3205	277	15	materials	material	NOUN
inlawrev-3205	277	16	in	in	ADP
inlawrev-3205	277	17	its	its	PRON
inlawrev-3205	277	18	indiana	indiana	NOUN
inlawrev-3205	277	19	warehouses	warehouse	NOUN
inlawrev-3205	277	20	.	.	PUNCT
inlawrev-3205	278	1	later	later	ADV
inlawrev-3205	278	2	,	,	PUNCT
inlawrev-3205	278	3	the	the	DET
inlawrev-3205	278	4	taxpayer	taxpayer	NOUN
inlawrev-3205	278	5	shipped	ship	VERB
inlawrev-3205	278	6	approximately	approximately	ADV
inlawrev-3205	278	7	ninety	ninety	NUM
inlawrev-3205	278	8	-	-	PUNCT
inlawrev-3205	278	9	seven	seven	NUM
inlawrev-3205	278	10	percent	percent	NOUN
inlawrev-3205	278	11	of	of	ADP
inlawrev-3205	278	12	these	these	DET
inlawrev-3205	278	13	promotional	promotional	ADJ
inlawrev-3205	278	14	materials	material	NOUN
inlawrev-3205	278	15	to	to	ADP
inlawrev-3205	278	16	the	the	DET
inlawrev-3205	278	17	taxpayer	taxpayer	NOUN
inlawrev-3205	278	18	's	's	PART
inlawrev-3205	278	19	sales	sale	NOUN
inlawrev-3205	278	20	representatives	representative	NOUN
inlawrev-3205	278	21	in	in	ADP
inlawrev-3205	278	22	other	other	ADJ
inlawrev-3205	278	23	states	state	NOUN
inlawrev-3205	278	24	.	.	PUNCT
inlawrev-3205	279	1	the	the	DET
inlawrev-3205	279	2	taxpayer	taxpayer	NOUN
inlawrev-3205	279	3	also	also	ADV
inlawrev-3205	279	4	purchased	purchase	VERB
inlawrev-3205	279	5	bulk	bulk	ADJ
inlawrev-3205	279	6	quantities	quantity	NOUN
inlawrev-3205	279	7	of	of	ADP
inlawrev-3205	279	8	discount	discount	NOUN
inlawrev-3205	279	9	coupons	coupon	NOUN
inlawrev-3205	279	10	for	for	ADP
inlawrev-3205	279	11	insertion	insertion	NOUN
inlawrev-3205	279	12	into	into	ADP
inlawrev-3205	279	13	the	the	DET
inlawrev-3205	279	14	boxes	box	NOUN
inlawrev-3205	279	15	of	of	ADP
inlawrev-3205	279	16	the	the	DET
inlawrev-3205	279	17	taxpayer	taxpayer	NOUN
inlawrev-3205	279	18	's	's	PART
inlawrev-3205	279	19	alka	alka	NOUN
inlawrev-3205	279	20	-	-	PUNCT
inlawrev-3205	279	21	selzer	selzer	NOUN
inlawrev-3205	279	22	products	product	NOUN
inlawrev-3205	279	23	,	,	PUNCT
inlawrev-3205	279	24	each	each	DET
inlawrev-3205	279	25	coupon	coupon	NOUN
inlawrev-3205	279	26	providing	provide	VERB
inlawrev-3205	279	27	a	a	DET
inlawrev-3205	279	28	discount	discount	NOUN
inlawrev-3205	279	29	on	on	ADP
inlawrev-3205	279	30	the	the	DET
inlawrev-3205	279	31	holder	holder	NOUN
inlawrev-3205	279	32	's	's	PART
inlawrev-3205	279	33	next	next	ADJ
inlawrev-3205	279	34	purchase	purchase	NOUN
inlawrev-3205	279	35	of	of	ADP
inlawrev-3205	279	36	an	an	DET
inlawrev-3205	279	37	alka	alka	NOUN
inlawrev-3205	279	38	-	-	PUNCT
inlawrev-3205	279	39	selzer	selzer	NOUN
inlawrev-3205	279	40	product	product	NOUN
inlawrev-3205	279	41	.	.	PUNCT
inlawrev-3205	280	1	the	the	DET
inlawrev-3205	280	2	boxes	box	NOUN
inlawrev-3205	280	3	in	in	ADP
inlawrev-3205	280	4	which	which	PRON
inlawrev-3205	280	5	the	the	DET
inlawrev-3205	280	6	discount	discount	NOUN
inlawrev-3205	280	7	coupons	coupon	NOUN
inlawrev-3205	280	8	were	be	AUX
inlawrev-3205	280	9	inserted	insert	VERB
inlawrev-3205	280	10	stated	state	VERB
inlawrev-3205	280	11	that	that	SCONJ
inlawrev-3205	280	12	the	the	DET
inlawrev-3205	280	13	discount	discount	NOUN
inlawrev-3205	280	14	coupon	coupon	NOUN
inlawrev-3205	280	15	was	be	AUX
inlawrev-3205	280	16	inside	inside	ADP
inlawrev-3205	280	17	the	the	DET
inlawrev-3205	280	18	box	box	NOUN
inlawrev-3205	280	19	.	.	PUNCT
inlawrev-3205	281	1	eventually	eventually	ADV
inlawrev-3205	281	2	,	,	PUNCT
inlawrev-3205	281	3	the	the	DET
inlawrev-3205	281	4	idsr	idsr	NOUN
inlawrev-3205	281	5	claimed	claim	VERB
inlawrev-3205	281	6	that	that	SCONJ
inlawrev-3205	281	7	the	the	DET
inlawrev-3205	281	8	taxpayer	taxpayer	NOUN
inlawrev-3205	281	9	was	be	AUX
inlawrev-3205	281	10	subject	subject	ADJ
inlawrev-3205	281	11	to	to	ADP
inlawrev-3205	281	12	the	the	DET
inlawrev-3205	281	13	indiana	indiana	PROPN
inlawrev-3205	281	14	state	state	PROPN
inlawrev-3205	281	15	gross	gross	ADJ
inlawrev-3205	281	16	retail	retail	ADJ
inlawrev-3205	281	17	tax	tax	NOUN
inlawrev-3205	281	18	(	(	PUNCT
inlawrev-3205	281	19	the	the	DET
inlawrev-3205	281	20	indiana	indiana	PROPN
inlawrev-3205	281	21	sales	sale	NOUN
inlawrev-3205	281	22	tax	tax	NOUN
inlawrev-3205	281	23	)	)	PUNCT
inlawrev-3205	281	24	and	and	CCONJ
inlawrev-3205	281	25	the	the	DET
inlawrev-3205	281	26	indiana	indiana	PROPN
inlawrev-3205	281	27	use	use	VERB
inlawrev-3205	281	28	tax	tax	NOUN
inlawrev-3205	281	29	•	•	NOUN
inlawrev-3205	281	30	59	59	NUM
inlawrev-3205	281	31	.	.	PUNCT
inlawrev-3205	282	1	mechanics	mechanic	NOUN
inlawrev-3205	282	2	laundry	laundry	PROPN
inlawrev-3205	282	3	&	&	CCONJ
inlawrev-3205	282	4	supply	supply	PROPN
inlawrev-3205	282	5	,	,	PUNCT
inlawrev-3205	282	6	inc	inc	PROPN
inlawrev-3205	282	7	.	.	PROPN
inlawrev-3205	283	1	v.	v.	PROPN
inlawrev-3205	283	2	indiana	indiana	PROPN
inlawrev-3205	283	3	dep't	dep't	PROPN
inlawrev-3205	283	4	of	of	ADP
inlawrev-3205	283	5	state	state	NOUN
inlawrev-3205	283	6	revenue	revenue	NOUN
inlawrev-3205	283	7	,	,	PUNCT
inlawrev-3205	283	8	650	650	NUM
inlawrev-3205	283	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	283	10	1223	1223	NUM
inlawrev-3205	283	11	,	,	PUNCT
inlawrev-3205	283	12	1229(ind.t.c	1229(ind.t.c	NUM
inlawrev-3205	283	13	.	.	NOUN
inlawrev-3205	283	14	1995	1995	NUM
inlawrev-3205	283	15	)	)	PUNCT
inlawrev-3205	283	16	.	.	PUNCT
inlawrev-3205	284	1	60	60	NUM
inlawrev-3205	284	2	.	.	PUNCT
inlawrev-3205	285	1	i	i	PRON
inlawrev-3205	285	2	d.	d.	PROPN
inlawrev-3205	285	3	at	at	ADP
inlawrev-3205	285	4	1227	1227	NUM
inlawrev-3205	285	5	,	,	PUNCT
inlawrev-3205	285	6	1229	1229	NUM
inlawrev-3205	285	7	-	-	SYM
inlawrev-3205	285	8	32	32	NUM
inlawrev-3205	285	9	(	(	PUNCT
inlawrev-3205	285	10	quoting	quote	VERB
inlawrev-3205	285	11	ind	ind	NOUN
inlawrev-3205	285	12	.	.	PUNCT
inlawrev-3205	286	1	code	code	PROPN
inlawrev-3205	286	2	§	§	PROPN
inlawrev-3205	286	3	6	6	NUM
inlawrev-3205	286	4	-	-	SYM
inlawrev-3205	286	5	2.5	2.5	NUM
inlawrev-3205	286	6	-	-	PUNCT
inlawrev-3205	286	7	5	5	NUM
inlawrev-3205	286	8	-	-	PUNCT
inlawrev-3205	286	9	3(b	3(b	NUM
inlawrev-3205	286	10	)	)	PUNCT
inlawrev-3205	286	11	(	(	PUNCT
inlawrev-3205	286	12	1993	1993	NUM
inlawrev-3205	286	13	)	)	PUNCT
inlawrev-3205	286	14	)	)	PUNCT
inlawrev-3205	286	15	.	.	PUNCT
inlawrev-3205	287	1	the	the	DET
inlawrev-3205	287	2	tax	tax	NOUN
inlawrev-3205	287	3	court	court	NOUN
inlawrev-3205	287	4	cited	cite	VERB
inlawrev-3205	287	5	case	case	NOUN
inlawrev-3205	287	6	law	law	NOUN
inlawrev-3205	287	7	from	from	ADP
inlawrev-3205	287	8	indiana	indiana	PROPN
inlawrev-3205	287	9	and	and	CCONJ
inlawrev-3205	287	10	other	other	ADJ
inlawrev-3205	287	11	states	state	NOUN
inlawrev-3205	287	12	to	to	PART
inlawrev-3205	287	13	support	support	VERB
inlawrev-3205	287	14	its	its	PRON
inlawrev-3205	287	15	interpretation	interpretation	NOUN
inlawrev-3205	287	16	.	.	PUNCT
inlawrev-3205	288	1	the	the	DET
inlawrev-3205	288	2	tax	tax	NOUN
inlawrev-3205	288	3	court	court	NOUN
inlawrev-3205	288	4	also	also	ADV
inlawrev-3205	288	5	purported	purport	VERB
inlawrev-3205	288	6	to	to	PART
inlawrev-3205	288	7	follow	follow	VERB
inlawrev-3205	288	8	legislative	legislative	ADJ
inlawrev-3205	288	9	intent	intent	NOUN
inlawrev-3205	288	10	.	.	PUNCT
inlawrev-3205	289	1	61	61	NUM
inlawrev-3205	289	2	.	.	PUNCT
inlawrev-3205	290	1	mechanics	mechanic	NOUN
inlawrev-3205	290	2	laundry	laundry	PROPN
inlawrev-3205	290	3	&	&	CCONJ
inlawrev-3205	290	4	supply	supply	PROPN
inlawrev-3205	290	5	,	,	PUNCT
inlawrev-3205	290	6	inc	inc	PROPN
inlawrev-3205	290	7	.	.	PROPN
inlawrev-3205	290	8	,	,	PUNCT
inlawrev-3205	290	9	650	650	NUM
inlawrev-3205	290	10	n.e.2d	n.e.2d	NOUN
inlawrev-3205	290	11	at	at	ADP
inlawrev-3205	290	12	1229	1229	NUM
inlawrev-3205	290	13	-	-	SYM
inlawrev-3205	290	14	33	33	NUM
inlawrev-3205	290	15	.	.	PUNCT
inlawrev-3205	291	1	62	62	NUM
inlawrev-3205	291	2	.	.	PUNCT
inlawrev-3205	292	1	i	i	PRON
inlawrev-3205	292	2	d.	d.	PROPN
inlawrev-3205	292	3	63	63	NUM
inlawrev-3205	292	4	.	.	PUNCT
inlawrev-3205	292	5	659	659	NUM
inlawrev-3205	292	6	n.e.2d	n.e.2d	NOUN
inlawrev-3205	292	7	1	1	NUM
inlawrev-3205	292	8	158	158	NUM
inlawrev-3205	292	9	(	(	PUNCT
inlawrev-3205	292	10	ind	ind	NOUN
inlawrev-3205	292	11	.	.	PUNCT
inlawrev-3205	293	1	t.c	t.c	PROPN
inlawrev-3205	293	2	.	.	PROPN
inlawrev-3205	293	3	1995	1995	NUM
inlawrev-3205	293	4	)	)	PUNCT
inlawrev-3205	293	5	.	.	PUNCT
inlawrev-3205	294	1	1088	1088	NUM
inlawrev-3205	294	2	indiana	indiana	PROPN
inlawrev-3205	294	3	law	law	PROPN
inlawrev-3205	294	4	review	review	NOUN
inlawrev-3205	295	1	[	[	X
inlawrev-3205	295	2	vol	vol	NOUN
inlawrev-3205	295	3	.	.	PUNCT
inlawrev-3205	295	4	29:1077	29:1077	PUNCT
inlawrev-3205	295	5	(	(	PUNCT
inlawrev-3205	295	6	collectively	collectively	ADV
inlawrev-3205	295	7	,	,	PUNCT
inlawrev-3205	295	8	isut	isut	PROPN
inlawrev-3205	295	9	)	)	PUNCT
inlawrev-3205	295	10	due	due	ADP
inlawrev-3205	295	11	to	to	ADP
inlawrev-3205	295	12	the	the	DET
inlawrev-3205	295	13	taxpayer	taxpayer	NOUN
inlawrev-3205	295	14	's	's	PART
inlawrev-3205	295	15	storage	storage	NOUN
inlawrev-3205	295	16	of	of	ADP
inlawrev-3205	295	17	the	the	DET
inlawrev-3205	295	18	promotional	promotional	ADJ
inlawrev-3205	295	19	materials	material	NOUN
inlawrev-3205	295	20	and	and	CCONJ
inlawrev-3205	295	21	the	the	DET
inlawrev-3205	295	22	discount	discount	NOUN
inlawrev-3205	295	23	coupons	coupon	NOUN
inlawrev-3205	295	24	.	.	PUNCT
inlawrev-3205	296	1	thereafter	thereafter	ADV
inlawrev-3205	296	2	,	,	PUNCT
inlawrev-3205	296	3	the	the	DET
inlawrev-3205	296	4	taxpayer	taxpayer	NOUN
inlawrev-3205	296	5	petitioned	petition	VERB
inlawrev-3205	296	6	the	the	DET
inlawrev-3205	296	7	tax	tax	NOUN
inlawrev-3205	296	8	court	court	NOUN
inlawrev-3205	296	9	for	for	ADP
inlawrev-3205	296	10	a	a	DET
inlawrev-3205	296	11	determination	determination	NOUN
inlawrev-3205	296	12	of	of	ADP
inlawrev-3205	296	13	the	the	DET
inlawrev-3205	296	14	application	application	NOUN
inlawrev-3205	296	15	of	of	ADP
inlawrev-3205	296	16	the	the	DET
inlawrev-3205	296	17	isut	isut	NOUN
inlawrev-3205	296	18	.	.	PUNCT
inlawrev-3205	297	1	after	after	SCONJ
inlawrev-3205	297	2	the	the	DET
inlawrev-3205	297	3	taxpayer	taxpayer	NOUN
inlawrev-3205	297	4	filed	file	VERB
inlawrev-3205	297	5	the	the	DET
inlawrev-3205	297	6	petition	petition	NOUN
inlawrev-3205	297	7	,	,	PUNCT
inlawrev-3205	297	8	the	the	DET
inlawrev-3205	297	9	idsr	idsr	NOUN
inlawrev-3205	297	10	sent	send	VERB
inlawrev-3205	297	11	the	the	DET
inlawrev-3205	297	12	taxpayer	taxpayer	NOUN
inlawrev-3205	297	13	three	three	NUM
inlawrev-3205	297	14	"	"	PUNCT
inlawrev-3205	297	15	letters	letter	NOUN
inlawrev-3205	297	16	of	of	ADP
inlawrev-3205	297	17	resolution	resolution	NOUN
inlawrev-3205	297	18	,	,	PUNCT
inlawrev-3205	297	19	"	"	PUNCT
inlawrev-3205	297	20	which	which	DET
inlawrev-3205	297	21	letters	letter	NOUN
inlawrev-3205	297	22	indicated	indicate	VERB
inlawrev-3205	297	23	that	that	SCONJ
inlawrev-3205	297	24	the	the	DET
inlawrev-3205	297	25	idsr	idsr	NOUN
inlawrev-3205	297	26	had	have	AUX
inlawrev-3205	297	27	resolved	resolve	VERB
inlawrev-3205	297	28	the	the	DET
inlawrev-3205	297	29	dispute	dispute	NOUN
inlawrev-3205	297	30	with	with	ADP
inlawrev-3205	297	31	the	the	DET
inlawrev-3205	297	32	taxpayer	taxpayer	NOUN
inlawrev-3205	297	33	.	.	PUNCT
inlawrev-3205	298	1	however	however	ADV
inlawrev-3205	298	2	,	,	PUNCT
inlawrev-3205	298	3	as	as	SCONJ
inlawrev-3205	298	4	the	the	DET
inlawrev-3205	298	5	tax	tax	NOUN
inlawrev-3205	298	6	court	court	NOUN
inlawrev-3205	298	7	proceedings	proceeding	NOUN
inlawrev-3205	298	8	progressed	progress	VERB
inlawrev-3205	298	9	,	,	PUNCT
inlawrev-3205	298	10	the	the	DET
inlawrev-3205	298	11	respondent	respondent	NOUN
inlawrev-3205	298	12	stated	state	VERB
inlawrev-3205	298	13	that	that	SCONJ
inlawrev-3205	298	14	these	these	DET
inlawrev-3205	298	15	letters	letter	NOUN
inlawrev-3205	298	16	did	do	AUX
inlawrev-3205	298	17	not	not	PART
inlawrev-3205	298	18	bind	bind	VERB
inlawrev-3205	298	19	the	the	DET
inlawrev-3205	298	20	idsr	idsr	NOUN
inlawrev-3205	298	21	to	to	ADP
inlawrev-3205	298	22	any	any	DET
inlawrev-3205	298	23	particular	particular	ADJ
inlawrev-3205	298	24	settlement	settlement	NOUN
inlawrev-3205	298	25	.	.	PUNCT
inlawrev-3205	299	1	therefore	therefore	ADV
inlawrev-3205	299	2	,	,	PUNCT
inlawrev-3205	299	3	the	the	DET
inlawrev-3205	299	4	tax	tax	NOUN
inlawrev-3205	299	5	court	court	NOUN
inlawrev-3205	299	6	had	have	VERB
inlawrev-3205	299	7	the	the	DET
inlawrev-3205	299	8	following	follow	VERB
inlawrev-3205	299	9	three	three	NUM
inlawrev-3205	299	10	issues	issue	NOUN
inlawrev-3205	299	11	to	to	PART
inlawrev-3205	299	12	resolve	resolve	VERB
inlawrev-3205	299	13	:	:	PUNCT
inlawrev-3205	299	14	(	(	PUNCT
inlawrev-3205	299	15	1	1	X
inlawrev-3205	299	16	)	)	PUNCT
inlawrev-3205	299	17	whether	whether	SCONJ
inlawrev-3205	299	18	the	the	DET
inlawrev-3205	299	19	idsr	idsr	NOUN
inlawrev-3205	299	20	released	release	VERB
inlawrev-3205	299	21	the	the	DET
inlawrev-3205	299	22	taxpayer	taxpayer	NOUN
inlawrev-3205	299	23	from	from	ADP
inlawrev-3205	299	24	liability	liability	NOUN
inlawrev-3205	299	25	when	when	SCONJ
inlawrev-3205	299	26	the	the	DET
inlawrev-3205	299	27	idsr	idsr	NOUN
inlawrev-3205	299	28	mailed	mail	VERB
inlawrev-3205	299	29	to	to	ADP
inlawrev-3205	299	30	the	the	DET
inlawrev-3205	299	31	taxpayer	taxpayer	NOUN
inlawrev-3205	299	32	the	the	DET
inlawrev-3205	299	33	three	three	NUM
inlawrev-3205	299	34	"	"	PUNCT
inlawrev-3205	299	35	letters	letter	NOUN
inlawrev-3205	299	36	of	of	ADP
inlawrev-3205	299	37	resolution	resolution	NOUN
inlawrev-3205	299	38	"	"	PUNCT
inlawrev-3205	299	39	;	;	PUNCT
inlawrev-3205	299	40	(	(	PUNCT
inlawrev-3205	299	41	2	2	X
inlawrev-3205	299	42	)	)	PUNCT
inlawrev-3205	299	43	whether	whether	SCONJ
inlawrev-3205	299	44	the	the	DET
inlawrev-3205	299	45	isut	isut	NOUN
inlawrev-3205	299	46	applied	apply	VERB
inlawrev-3205	299	47	to	to	ADP
inlawrev-3205	299	48	the	the	DET
inlawrev-3205	299	49	promotional	promotional	ADJ
inlawrev-3205	299	50	materials	material	NOUN
inlawrev-3205	299	51	that	that	PRON
inlawrev-3205	299	52	the	the	DET
inlawrev-3205	299	53	taxpayer	taxpayer	NOUN
inlawrev-3205	299	54	temporarily	temporarily	ADV
inlawrev-3205	299	55	retained	retain	VERB
inlawrev-3205	299	56	in	in	ADP
inlawrev-3205	299	57	its	its	PRON
inlawrev-3205	299	58	indiana	indiana	NOUN
inlawrev-3205	299	59	warehouses	warehouse	NOUN
inlawrev-3205	299	60	,	,	PUNCT
inlawrev-3205	299	61	but	but	CCONJ
inlawrev-3205	299	62	which	which	PRON
inlawrev-3205	299	63	(	(	PUNCT
inlawrev-3205	299	64	ninety	ninety	NUM
inlawrev-3205	299	65	-	-	PUNCT
inlawrev-3205	299	66	seven	seven	NUM
inlawrev-3205	299	67	percent	percent	NOUN
inlawrev-3205	299	68	of	of	ADP
inlawrev-3205	299	69	them	they	PRON
inlawrev-3205	299	70	)	)	PUNCT
inlawrev-3205	299	71	were	be	AUX
inlawrev-3205	299	72	ultimately	ultimately	ADV
inlawrev-3205	299	73	shipped	ship	VERB
inlawrev-3205	299	74	to	to	ADP
inlawrev-3205	299	75	the	the	DET
inlawrev-3205	299	76	taxpayer	taxpayer	NOUN
inlawrev-3205	299	77	's	's	PART
inlawrev-3205	299	78	sales	sale	NOUN
inlawrev-3205	299	79	representatives	representative	NOUN
inlawrev-3205	299	80	in	in	ADP
inlawrev-3205	299	81	other	other	ADJ
inlawrev-3205	299	82	states	state	NOUN
inlawrev-3205	299	83	;	;	PUNCT
inlawrev-3205	299	84	and	and	CCONJ
inlawrev-3205	299	85	(	(	PUNCT
inlawrev-3205	299	86	3	3	X
inlawrev-3205	299	87	)	)	PUNCT
inlawrev-3205	299	88	whether	whether	SCONJ
inlawrev-3205	299	89	the	the	DET
inlawrev-3205	299	90	taxpayer	taxpayer	NOUN
inlawrev-3205	299	91	's	's	PART
inlawrev-3205	299	92	discount	discount	NOUN
inlawrev-3205	299	93	coupons	coupon	NOUN
inlawrev-3205	299	94	were	be	AUX
inlawrev-3205	299	95	exempt	exempt	ADJ
inlawrev-3205	299	96	from	from	ADP
inlawrev-3205	299	97	the	the	DET
inlawrev-3205	299	98	isut	isut	NOUN
inlawrev-3205	299	99	under	under	ADP
inlawrev-3205	299	100	either	either	CCONJ
inlawrev-3205	299	101	the	the	DET
inlawrev-3205	299	102	isut	isut	PROPN
inlawrev-3205	299	103	incorporation	incorporation	NOUN
inlawrev-3205	299	104	exemption64	exemption64	NOUN
inlawrev-3205	299	105	or	or	CCONJ
inlawrev-3205	299	106	the	the	DET
inlawrev-3205	299	107	isut	isut	PROPN
inlawrev-3205	299	108	resale	resale	NOUN
inlawrev-3205	299	109	exemption	exemption	NOUN
inlawrev-3205	299	110	.	.	PUNCT
inlawrev-3205	300	1	65	65	NUM
inlawrev-3205	300	2	with	with	ADP
inlawrev-3205	300	3	respect	respect	NOUN
inlawrev-3205	300	4	to	to	ADP
inlawrev-3205	300	5	the	the	DET
inlawrev-3205	300	6	issue	issue	NOUN
inlawrev-3205	300	7	of	of	ADP
inlawrev-3205	300	8	whether	whether	SCONJ
inlawrev-3205	300	9	the	the	DET
inlawrev-3205	300	10	taxpayer	taxpayer	NOUN
inlawrev-3205	300	11	's	's	PART
inlawrev-3205	300	12	liabilities	liability	NOUN
inlawrev-3205	300	13	were	be	AUX
inlawrev-3205	300	14	mitigated	mitigate	VERB
inlawrev-3205	300	15	by	by	ADP
inlawrev-3205	300	16	the	the	DET
inlawrev-3205	300	17	three	three	NUM
inlawrev-3205	300	18	letters	letter	NOUN
inlawrev-3205	300	19	of	of	ADP
inlawrev-3205	300	20	resolution	resolution	NOUN
inlawrev-3205	300	21	,	,	PUNCT
inlawrev-3205	300	22	the	the	DET
inlawrev-3205	300	23	tax	tax	NOUN
inlawrev-3205	300	24	court	court	NOUN
inlawrev-3205	300	25	observed	observe	VERB
inlawrev-3205	300	26	that	that	SCONJ
inlawrev-3205	300	27	the	the	DET
inlawrev-3205	300	28	letters	letter	NOUN
inlawrev-3205	300	29	were	be	AUX
inlawrev-3205	300	30	sent	send	VERB
inlawrev-3205	300	31	to	to	ADP
inlawrev-3205	300	32	the	the	DET
inlawrev-3205	300	33	taxpayer	taxpayer	NOUN
inlawrev-3205	300	34	after	after	SCONJ
inlawrev-3205	300	35	the	the	DET
inlawrev-3205	300	36	taxpayer	taxpayer	NOUN
inlawrev-3205	300	37	had	have	AUX
inlawrev-3205	300	38	filed	file	VERB
inlawrev-3205	300	39	the	the	DET
inlawrev-3205	300	40	petition	petition	NOUN
inlawrev-3205	300	41	with	with	ADP
inlawrev-3205	300	42	the	the	DET
inlawrev-3205	300	43	tax	tax	NOUN
inlawrev-3205	300	44	court	court	NOUN
inlawrev-3205	300	45	and	and	CCONJ
inlawrev-3205	300	46	that	that	SCONJ
inlawrev-3205	300	47	indiana	indiana	PROPN
inlawrev-3205	300	48	code	code	PROPN
inlawrev-3205	300	49	section	section	NOUN
inlawrev-3205	300	50	4	4	NUM
inlawrev-3205	300	51	-	-	SYM
inlawrev-3205	300	52	6	6	NUM
inlawrev-3205	300	53	-	-	PUNCT
inlawrev-3205	300	54	2	2	NUM
inlawrev-3205	300	55	-	-	SYM
inlawrev-3205	300	56	1	1	NUM
inlawrev-3205	300	57	1	1	NUM
inlawrev-3205	300	58	provided	provide	VERB
inlawrev-3205	300	59	that	that	SCONJ
inlawrev-3205	300	60	no	no	DET
inlawrev-3205	300	61	'	'	PUNCT
inlawrev-3205	300	62	"	"	PUNCT
inlawrev-3205	300	63	claim	claim	NOUN
inlawrev-3205	300	64	in	in	ADP
inlawrev-3205	300	65	favor	favor	NOUN
inlawrev-3205	300	66	of	of	ADP
inlawrev-3205	300	67	the	the	DET
inlawrev-3205	300	68	state	state	NOUN
inlawrev-3205	300	69	shall	shall	AUX
inlawrev-3205	300	70	be	be	AUX
inlawrev-3205	300	71	compromised	compromise	VERB
inlawrev-3205	300	72	without	without	ADP
inlawrev-3205	300	73	the	the	DET
inlawrev-3205	300	74	approval	approval	NOUN
inlawrev-3205	300	75	of	of	ADP
inlawrev-3205	300	76	the	the	DET
inlawrev-3205	300	77	governor	governor	NOUN
inlawrev-3205	300	78	and	and	CCONJ
inlawrev-3205	300	79	the	the	DET
inlawrev-3205	300	80	attorney	attorney	NOUN
inlawrev-3205	300	81	-	-	PUNCT
inlawrev-3205	300	82	general	general	NOUN
inlawrev-3205	300	83	,	,	PUNCT
inlawrev-3205	300	84	and	and	CCONJ
inlawrev-3205	300	85	such	such	ADJ
inlawrev-3205	300	86	officers	officer	NOUN
inlawrev-3205	300	87	are	be	AUX
inlawrev-3205	300	88	hereby	hereby	ADV
inlawrev-3205	300	89	empowered	empower	VERB
inlawrev-3205	300	90	to	to	PART
inlawrev-3205	300	91	make	make	VERB
inlawrev-3205	300	92	such	such	ADJ
inlawrev-3205	300	93	compromise	compromise	NOUN
inlawrev-3205	300	94	when	when	SCONJ
inlawrev-3205	300	95	,	,	PUNCT
inlawrev-3205	300	96	in	in	ADP
inlawrev-3205	300	97	their	their	PRON
inlawrev-3205	300	98	judgment	judgment	NOUN
inlawrev-3205	300	99	,	,	PUNCT
inlawrev-3205	300	100	it	it	PRON
inlawrev-3205	300	101	is	be	AUX
inlawrev-3205	300	102	in	in	ADP
inlawrev-3205	300	103	the	the	DET
inlawrev-3205	300	104	interest	interest	NOUN
inlawrev-3205	300	105	of	of	ADP
inlawrev-3205	300	106	the	the	DET
inlawrev-3205	300	107	state	state	NOUN
inlawrev-3205	300	108	so	so	SCONJ
inlawrev-3205	300	109	to	to	PART
inlawrev-3205	300	110	do	do	VERB
inlawrev-3205	300	111	.	.	PUNCT
inlawrev-3205	300	112	'	'	PUNCT
inlawrev-3205	300	113	"	"	PUNCT
inlawrev-3205	301	1	66	66	NUM
inlawrev-3205	301	2	in	in	ADP
inlawrev-3205	301	3	interpreting	interpret	VERB
inlawrev-3205	301	4	indiana	indiana	PROPN
inlawrev-3205	301	5	code	code	PROPN
inlawrev-3205	301	6	section	section	NOUN
inlawrev-3205	301	7	4	4	NUM
inlawrev-3205	301	8	-	-	SYM
inlawrev-3205	301	9	6	6	NUM
inlawrev-3205	301	10	-	-	PUNCT
inlawrev-3205	301	11	2	2	NUM
inlawrev-3205	301	12	-	-	SYM
inlawrev-3205	301	13	11	11	NUM
inlawrev-3205	301	14	,	,	PUNCT
inlawrev-3205	301	15	the	the	DET
inlawrev-3205	301	16	tax	tax	NOUN
inlawrev-3205	301	17	court	court	NOUN
inlawrev-3205	301	18	stated	state	VERB
inlawrev-3205	301	19	that	that	SCONJ
inlawrev-3205	301	20	,	,	PUNCT
inlawrev-3205	301	21	at	at	ADP
inlawrev-3205	301	22	the	the	DET
inlawrev-3205	301	23	times	time	NOUN
inlawrev-3205	301	24	when	when	SCONJ
inlawrev-3205	301	25	the	the	DET
inlawrev-3205	301	26	idsr	idsr	NOUN
inlawrev-3205	301	27	sent	send	VERB
inlawrev-3205	301	28	such	such	ADJ
inlawrev-3205	301	29	letters	letter	NOUN
inlawrev-3205	301	30	to	to	ADP
inlawrev-3205	301	31	the	the	DET
inlawrev-3205	301	32	taxpayer	taxpayer	NOUN
inlawrev-3205	301	33	,	,	PUNCT
inlawrev-3205	301	34	the	the	DET
inlawrev-3205	301	35	idsr	idsr	NOUN
inlawrev-3205	301	36	no	no	ADV
inlawrev-3205	301	37	longer	long	ADV
inlawrev-3205	301	38	had	have	VERB
inlawrev-3205	301	39	authority	authority	NOUN
inlawrev-3205	301	40	to	to	PART
inlawrev-3205	301	41	settle	settle	VERB
inlawrev-3205	301	42	the	the	DET
inlawrev-3205	301	43	disputes	dispute	NOUN
inlawrev-3205	301	44	involved	involve	VERB
inlawrev-3205	301	45	in	in	ADP
inlawrev-3205	301	46	the	the	DET
inlawrev-3205	301	47	case	case	NOUN
inlawrev-3205	301	48	or	or	CCONJ
inlawrev-3205	301	49	to	to	PART
inlawrev-3205	301	50	cancel	cancel	VERB
inlawrev-3205	301	51	the	the	DET
inlawrev-3205	301	52	taxpayer	taxpayer	NOUN
inlawrev-3205	301	53	's	's	PART
inlawrev-3205	301	54	tax	tax	NOUN
inlawrev-3205	301	55	liability	liability	NOUN
inlawrev-3205	301	56	without	without	ADP
inlawrev-3205	301	57	the	the	DET
inlawrev-3205	301	58	approval	approval	NOUN
inlawrev-3205	301	59	of	of	ADP
inlawrev-3205	301	60	the	the	DET
inlawrev-3205	301	61	governor	governor	NOUN
inlawrev-3205	301	62	and	and	CCONJ
inlawrev-3205	301	63	attorney	attorney	NOUN
inlawrev-3205	301	64	general	general	NOUN
inlawrev-3205	301	65	of	of	ADP
inlawrev-3205	301	66	the	the	DET
inlawrev-3205	301	67	state	state	NOUN
inlawrev-3205	301	68	of	of	ADP
inlawrev-3205	301	69	indiana	indiana	PROPN
inlawrev-3205	301	70	,	,	PUNCT
inlawrev-3205	301	71	which	which	DET
inlawrev-3205	301	72	approval	approval	NOUN
inlawrev-3205	301	73	had	have	AUX
inlawrev-3205	301	74	not	not	PART
inlawrev-3205	301	75	been	be	AUX
inlawrev-3205	301	76	given	give	VERB
inlawrev-3205	301	77	.	.	PUNCT
inlawrev-3205	302	1	67	67	NUM
inlawrev-3205	302	2	with	with	ADP
inlawrev-3205	302	3	respect	respect	NOUN
inlawrev-3205	302	4	to	to	ADP
inlawrev-3205	302	5	the	the	DET
inlawrev-3205	302	6	application	application	NOUN
inlawrev-3205	302	7	of	of	ADP
inlawrev-3205	302	8	the	the	DET
inlawrev-3205	302	9	isut	isut	NOUN
inlawrev-3205	302	10	to	to	ADP
inlawrev-3205	302	11	the	the	DET
inlawrev-3205	302	12	taxpayer	taxpayer	NOUN
inlawrev-3205	302	13	's	's	PART
inlawrev-3205	302	14	storage	storage	NOUN
inlawrev-3205	302	15	of	of	ADP
inlawrev-3205	302	16	promotional	promotional	ADJ
inlawrev-3205	302	17	materials	material	NOUN
inlawrev-3205	302	18	,	,	PUNCT
inlawrev-3205	302	19	the	the	DET
inlawrev-3205	302	20	tax	tax	NOUN
inlawrev-3205	302	21	court	court	NOUN
inlawrev-3205	302	22	agreed	agree	VERB
inlawrev-3205	302	23	with	with	ADP
inlawrev-3205	302	24	the	the	DET
inlawrev-3205	302	25	taxpayer	taxpayer	NOUN
inlawrev-3205	302	26	that	that	SCONJ
inlawrev-3205	302	27	such	such	ADJ
inlawrev-3205	302	28	promotional	promotional	ADJ
inlawrev-3205	302	29	materials	material	NOUN
inlawrev-3205	302	30	were	be	AUX
inlawrev-3205	302	31	exempt	exempt	ADJ
inlawrev-3205	302	32	from	from	ADP
inlawrev-3205	302	33	the	the	DET
inlawrev-3205	302	34	isut	isut	NOUN
inlawrev-3205	302	35	under	under	ADP
inlawrev-3205	302	36	the	the	DET
inlawrev-3205	302	37	definition	definition	NOUN
inlawrev-3205	302	38	of	of	ADP
inlawrev-3205	302	39	the	the	DET
inlawrev-3205	302	40	term	term	NOUN
inlawrev-3205	302	41	"	"	PUNCT
inlawrev-3205	302	42	storage	storage	NOUN
inlawrev-3205	302	43	.	.	PUNCT
inlawrev-3205	302	44	"	"	PUNCT
inlawrev-3205	303	1	68	68	NUM
inlawrev-3205	303	2	the	the	DET
inlawrev-3205	303	3	statutory	statutory	ADJ
inlawrev-3205	303	4	definition	definition	NOUN
inlawrev-3205	303	5	reads	read	VERB
inlawrev-3205	303	6	as	as	SCONJ
inlawrev-3205	303	7	follows	follow	VERB
inlawrev-3205	303	8	:	:	PUNCT
inlawrev-3205	303	9	"	"	PUNCT
inlawrev-3205	303	10	the	the	DET
inlawrev-3205	303	11	keeping	keeping	NOUN
inlawrev-3205	303	12	or	or	CCONJ
inlawrev-3205	303	13	retention	retention	NOUN
inlawrev-3205	303	14	of	of	ADP
inlawrev-3205	303	15	tangible	tangible	ADJ
inlawrev-3205	303	16	personal	personal	ADJ
inlawrev-3205	303	17	property	property	NOUN
inlawrev-3205	303	18	in	in	ADP
inlawrev-3205	303	19	indiana	indiana	PROPN
inlawrev-3205	303	20	for	for	ADP
inlawrev-3205	303	21	any	any	DET
inlawrev-3205	303	22	purpose	purpose	NOUN
inlawrev-3205	303	23	except	except	SCONJ
inlawrev-3205	303	24	the	the	DET
inlawrev-3205	303	25	subsequent	subsequent	ADJ
inlawrev-3205	303	26	use	use	NOUN
inlawrev-3205	303	27	of	of	ADP
inlawrev-3205	303	28	that	that	DET
inlawrev-3205	303	29	property	property	NOUN
inlawrev-3205	303	30	solely	solely	ADV
inlawrev-3205	303	31	outside	outside	ADP
inlawrev-3205	303	32	indiana	indiana	PROPN
inlawrev-3205	303	33	.	.	PUNCT
inlawrev-3205	303	34	"	"	PUNCT
inlawrev-3205	304	1	69	69	NUM
inlawrev-3205	304	2	with	with	ADP
inlawrev-3205	304	3	respect	respect	NOUN
inlawrev-3205	304	4	to	to	ADP
inlawrev-3205	304	5	the	the	DET
inlawrev-3205	304	6	application	application	NOUN
inlawrev-3205	304	7	of	of	ADP
inlawrev-3205	304	8	the	the	DET
inlawrev-3205	304	9	isut	isut	NOUN
inlawrev-3205	304	10	to	to	ADP
inlawrev-3205	304	11	the	the	DET
inlawrev-3205	304	12	taxpayer	taxpayer	NOUN
inlawrev-3205	304	13	's	's	PART
inlawrev-3205	304	14	storage	storage	NOUN
inlawrev-3205	304	15	of	of	ADP
inlawrev-3205	304	16	the	the	DET
inlawrev-3205	304	17	discount	discount	NOUN
inlawrev-3205	304	18	coupons	coupon	NOUN
inlawrev-3205	304	19	,	,	PUNCT
inlawrev-3205	304	20	the	the	DET
inlawrev-3205	304	21	tax	tax	NOUN
inlawrev-3205	304	22	court	court	NOUN
inlawrev-3205	304	23	considered	consider	VERB
inlawrev-3205	304	24	the	the	DET
inlawrev-3205	304	25	application	application	NOUN
inlawrev-3205	304	26	of	of	ADP
inlawrev-3205	304	27	the	the	DET
inlawrev-3205	304	28	following	follow	VERB
inlawrev-3205	304	29	isut	isut	PROPN
inlawrev-3205	304	30	exemption	exemption	NOUN
inlawrev-3205	304	31	provision	provision	NOUN
inlawrev-3205	304	32	:	:	PUNCT
inlawrev-3205	304	33	"	"	PUNCT
inlawrev-3205	304	34	transactions	transaction	NOUN
inlawrev-3205	304	35	involving	involve	VERB
inlawrev-3205	304	36	tangible	tangible	ADJ
inlawrev-3205	304	37	personal	personal	ADJ
inlawrev-3205	304	38	property	property	NOUN
inlawrev-3205	304	39	are	be	AUX
inlawrev-3205	304	40	exempt	exempt	ADJ
inlawrev-3205	304	41	from	from	ADP
inlawrev-3205	304	42	the	the	DET
inlawrev-3205	304	43	state	state	NOUN
inlawrev-3205	304	44	gross	gross	ADJ
inlawrev-3205	304	45	retail	retail	ADJ
inlawrev-3205	304	46	tax	tax	NOUN
inlawrev-3205	304	47	if	if	SCONJ
inlawrev-3205	304	48	the	the	DET
inlawrev-3205	304	49	person	person	NOUN
inlawrev-3205	304	50	acquiring	acquire	VERB
inlawrev-3205	304	51	the	the	DET
inlawrev-3205	304	52	property	property	NOUN
inlawrev-3205	304	53	acquires	acquire	VERB
inlawrev-3205	304	54	it	it	PRON
inlawrev-3205	304	55	for	for	ADP
inlawrev-3205	304	56	incorporation	incorporation	NOUN
inlawrev-3205	304	57	as	as	ADP
inlawrev-3205	304	58	a	a	DET
inlawrev-3205	304	59	material	material	NOUN
inlawrev-3205	304	60	part	part	NOUN
inlawrev-3205	304	61	of	of	ADP
inlawrev-3205	304	62	other	other	ADJ
inlawrev-3205	304	63	tangible	tangible	ADJ
inlawrev-3205	304	64	personal	personal	ADJ
inlawrev-3205	304	65	property	property	NOUN
inlawrev-3205	304	66	which	which	PRON
inlawrev-3205	304	67	the	the	DET
inlawrev-3205	304	68	purchaser	purchaser	NOUN
inlawrev-3205	304	69	manufactures	manufacture	NOUN
inlawrev-3205	304	70	,	,	PUNCT
inlawrev-3205	304	71	assembles	assemble	NOUN
inlawrev-3205	304	72	,	,	PUNCT
inlawrev-3205	304	73	refines	refine	NOUN
inlawrev-3205	304	74	,	,	PUNCT
inlawrev-3205	304	75	or	or	CCONJ
inlawrev-3205	304	76	processes	process	NOUN
inlawrev-3205	304	77	for	for	ADP
inlawrev-3205	304	78	sale	sale	NOUN
inlawrev-3205	304	79	in	in	ADP
inlawrev-3205	304	80	his	his	PRON
inlawrev-3205	304	81	64	64	NUM
inlawrev-3205	304	82	.	.	PUNCT
inlawrev-3205	305	1	ind	ind	PROPN
inlawrev-3205	305	2	.	.	PUNCT
inlawrev-3205	306	1	code	code	PROPN
inlawrev-3205	306	2	§	§	PROPN
inlawrev-3205	306	3	6	6	NUM
inlawrev-3205	306	4	-	-	SYM
inlawrev-3205	306	5	2.5	2.5	NUM
inlawrev-3205	306	6	-	-	PUNCT
inlawrev-3205	306	7	5	5	NUM
inlawrev-3205	306	8	-	-	SYM
inlawrev-3205	306	9	6	6	NUM
inlawrev-3205	306	10	(	(	PUNCT
inlawrev-3205	306	11	1993	1993	NUM
inlawrev-3205	306	12	)	)	PUNCT
inlawrev-3205	306	13	.	.	PUNCT
inlawrev-3205	307	1	65	65	NUM
inlawrev-3205	307	2	.	.	PUNCT
inlawrev-3205	308	1	i	i	PRON
inlawrev-3205	308	2	d.	d.	PROPN
inlawrev-3205	308	3	§	§	PROPN
inlawrev-3205	308	4	6	6	NUM
inlawrev-3205	308	5	-	-	SYM
inlawrev-3205	308	6	2.5	2.5	NUM
inlawrev-3205	308	7	-	-	PUNCT
inlawrev-3205	308	8	5	5	NUM
inlawrev-3205	308	9	-	-	SYM
inlawrev-3205	308	10	8	8	NUM
inlawrev-3205	308	11	.	.	PUNCT
inlawrev-3205	308	12	66	66	NUM
inlawrev-3205	308	13	.	.	PUNCT
inlawrev-3205	309	1	miles	mile	NOUN
inlawrev-3205	309	2	,	,	PUNCT
inlawrev-3205	309	3	659	659	NUM
inlawrev-3205	309	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	309	5	at	at	ADP
inlawrev-3205	309	6	1	1	NUM
inlawrev-3205	309	7	1	1	NUM
inlawrev-3205	309	8	62	62	NUM
inlawrev-3205	309	9	(	(	PUNCT
inlawrev-3205	309	10	quoting	quote	VERB
inlawrev-3205	309	11	ind	ind	PROPN
inlawrev-3205	309	12	.	.	PUNCT
inlawrev-3205	310	1	code	code	PROPN
inlawrev-3205	310	2	§	§	PROPN
inlawrev-3205	310	3	4	4	NUM
inlawrev-3205	310	4	-	-	SYM
inlawrev-3205	310	5	6	6	NUM
inlawrev-3205	310	6	-	-	NUM
inlawrev-3205	310	7	211(1	211(1	NUM
inlawrev-3205	310	8	993	993	NUM
inlawrev-3205	310	9	)	)	PUNCT
inlawrev-3205	310	10	)	)	PUNCT
inlawrev-3205	310	11	.	.	PUNCT
inlawrev-3205	311	1	67	67	NUM
inlawrev-3205	311	2	.	.	PUNCT
inlawrev-3205	311	3	mat	mat	PROPN
inlawrev-3205	311	4	1163	1163	NUM
inlawrev-3205	311	5	.	.	PUNCT
inlawrev-3205	312	1	68	68	NUM
inlawrev-3205	312	2	.	.	PUNCT
inlawrev-3205	313	1	i	i	PRON
inlawrev-3205	313	2	d.	d.	PROPN
inlawrev-3205	313	3	at	at	ADP
inlawrev-3205	313	4	1164	1164	NUM
inlawrev-3205	313	5	.	.	PUNCT
inlawrev-3205	314	1	69	69	NUM
inlawrev-3205	314	2	.	.	PUNCT
inlawrev-3205	315	1	ind	ind	PROPN
inlawrev-3205	315	2	.	.	PUNCT
inlawrev-3205	316	1	code	code	PROPN
inlawrev-3205	316	2	§	§	PROPN
inlawrev-3205	316	3	6	6	NUM
inlawrev-3205	316	4	-	-	SYM
inlawrev-3205	316	5	2.5	2.5	NUM
inlawrev-3205	316	6	-	-	PUNCT
inlawrev-3205	316	7	3	3	NUM
inlawrev-3205	316	8	-	-	PUNCT
inlawrev-3205	316	9	l(b	l(b	NOUN
inlawrev-3205	316	10	)	)	PUNCT
inlawrev-3205	316	11	(	(	PUNCT
inlawrev-3205	316	12	1993	1993	NUM
inlawrev-3205	316	13	)	)	PUNCT
inlawrev-3205	316	14	.	.	PUNCT
inlawrev-3205	317	1	1996	1996	NUM
inlawrev-3205	317	2	]	]	PUNCT
inlawrev-3205	317	3	taxation	taxation	NOUN
inlawrev-3205	317	4	1089	1089	NUM
inlawrev-3205	317	5	business	business	NOUN
inlawrev-3205	317	6	.	.	PUNCT
inlawrev-3205	317	7	"	"	PUNCT
inlawrev-3205	318	1	70	70	NUM
inlawrev-3205	318	2	the	the	DET
inlawrev-3205	318	3	tax	tax	NOUN
inlawrev-3205	318	4	court	court	NOUN
inlawrev-3205	318	5	determined	determine	VERB
inlawrev-3205	318	6	that	that	SCONJ
inlawrev-3205	318	7	this	this	DET
inlawrev-3205	318	8	isut	isut	NOUN
inlawrev-3205	318	9	exemption	exemption	NOUN
inlawrev-3205	318	10	provision	provision	NOUN
inlawrev-3205	318	11	was	be	AUX
inlawrev-3205	318	12	not	not	PART
inlawrev-3205	318	13	applicable	applicable	ADJ
inlawrev-3205	318	14	to	to	ADP
inlawrev-3205	318	15	the	the	DET
inlawrev-3205	318	16	taxpayer	taxpayer	NOUN
inlawrev-3205	318	17	's	's	PART
inlawrev-3205	318	18	storage	storage	NOUN
inlawrev-3205	318	19	of	of	ADP
inlawrev-3205	318	20	the	the	DET
inlawrev-3205	318	21	discount	discount	NOUN
inlawrev-3205	318	22	coupons	coupon	NOUN
inlawrev-3205	318	23	,	,	PUNCT
inlawrev-3205	318	24	because	because	SCONJ
inlawrev-3205	318	25	,	,	PUNCT
inlawrev-3205	318	26	while	while	SCONJ
inlawrev-3205	318	27	alka	alka	NOUN
inlawrev-3205	318	28	-	-	PUNCT
inlawrev-3205	318	29	selzer	selzer	NOUN
inlawrev-3205	318	30	products	product	NOUN
inlawrev-3205	318	31	alleviated	alleviate	VERB
inlawrev-3205	318	32	acid	acid	NOUN
inlawrev-3205	318	33	indigestion	indigestion	NOUN
inlawrev-3205	318	34	,	,	PUNCT
inlawrev-3205	318	35	heartburn	heartburn	NOUN
inlawrev-3205	318	36	,	,	PUNCT
inlawrev-3205	318	37	and	and	CCONJ
inlawrev-3205	318	38	other	other	ADJ
inlawrev-3205	318	39	physical	physical	ADJ
inlawrev-3205	318	40	maladies	malady	NOUN
inlawrev-3205	318	41	,	,	PUNCT
inlawrev-3205	318	42	and	and	CCONJ
inlawrev-3205	318	43	while	while	SCONJ
inlawrev-3205	318	44	each	each	DET
inlawrev-3205	318	45	ingredient	ingredient	NOUN
inlawrev-3205	318	46	in	in	ADP
inlawrev-3205	318	47	an	an	DET
inlawrev-3205	318	48	alka	alka	NOUN
inlawrev-3205	318	49	-	-	PUNCT
inlawrev-3205	318	50	selzer	selzer	NOUN
inlawrev-3205	318	51	product	product	NOUN
inlawrev-3205	318	52	was	be	AUX
inlawrev-3205	318	53	essential	essential	ADJ
inlawrev-3205	318	54	to	to	ADP
inlawrev-3205	318	55	the	the	DET
inlawrev-3205	318	56	product	product	NOUN
inlawrev-3205	318	57	,	,	PUNCT
inlawrev-3205	318	58	the	the	DET
inlawrev-3205	318	59	discount	discount	NOUN
inlawrev-3205	318	60	coupons	coupon	NOUN
inlawrev-3205	318	61	were	be	AUX
inlawrev-3205	318	62	not	not	PART
inlawrev-3205	318	63	essential	essential	ADJ
inlawrev-3205	318	64	to	to	ADP
inlawrev-3205	318	65	an	an	DET
inlawrev-3205	318	66	alka	alka	NOUN
inlawrev-3205	318	67	-	-	PUNCT
inlawrev-3205	318	68	selzer	selzer	NOUN
inlawrev-3205	318	69	product	product	NOUN
inlawrev-3205	318	70	.	.	PUNCT
inlawrev-3205	319	1	71	71	NUM
inlawrev-3205	319	2	the	the	DET
inlawrev-3205	319	3	tax	tax	NOUN
inlawrev-3205	319	4	court	court	NOUN
inlawrev-3205	319	5	also	also	ADV
inlawrev-3205	319	6	determined	determine	VERB
inlawrev-3205	319	7	that	that	SCONJ
inlawrev-3205	319	8	the	the	DET
inlawrev-3205	319	9	discount	discount	NOUN
inlawrev-3205	319	10	coupons	coupon	NOUN
inlawrev-3205	319	11	neither	neither	CCONJ
inlawrev-3205	319	12	hindered	hinder	VERB
inlawrev-3205	319	13	nor	nor	CCONJ
inlawrev-3205	319	14	enhanced	enhance	VERB
inlawrev-3205	319	15	an	an	DET
inlawrev-3205	319	16	alka	alka	NOUN
inlawrev-3205	319	17	-	-	PUNCT
inlawrev-3205	319	18	selzer	selzer	NOUN
inlawrev-3205	319	19	product	product	NOUN
inlawrev-3205	319	20	's	's	PART
inlawrev-3205	319	21	effectiveness	effectiveness	NOUN
inlawrev-3205	319	22	,	,	PUNCT
inlawrev-3205	319	23	and	and	CCONJ
inlawrev-3205	319	24	in	in	ADP
inlawrev-3205	319	25	fact	fact	NOUN
inlawrev-3205	319	26	,	,	PUNCT
inlawrev-3205	319	27	the	the	DET
inlawrev-3205	319	28	discount	discount	NOUN
inlawrev-3205	319	29	coupons	coupon	NOUN
inlawrev-3205	319	30	had	have	VERB
inlawrev-3205	319	31	no	no	DET
inlawrev-3205	319	32	impact	impact	NOUN
inlawrev-3205	319	33	on	on	ADP
inlawrev-3205	319	34	the	the	DET
inlawrev-3205	319	35	physical	physical	ADJ
inlawrev-3205	319	36	effects	effect	NOUN
inlawrev-3205	319	37	of	of	ADP
inlawrev-3205	319	38	an	an	DET
inlawrev-3205	319	39	alka	alka	NOUN
inlawrev-3205	319	40	-	-	PUNCT
inlawrev-3205	319	41	selzer	selzer	NOUN
inlawrev-3205	319	42	product	product	NOUN
inlawrev-3205	319	43	.	.	PUNCT
inlawrev-3205	320	1	rather	rather	ADV
inlawrev-3205	320	2	,	,	PUNCT
inlawrev-3205	320	3	the	the	DET
inlawrev-3205	320	4	discount	discount	NOUN
inlawrev-3205	320	5	coupons	coupon	NOUN
inlawrev-3205	320	6	'	'	PUNCT
inlawrev-3205	320	7	only	only	ADJ
inlawrev-3205	320	8	effect	effect	NOUN
inlawrev-3205	320	9	was	be	AUX
inlawrev-3205	320	10	to	to	PART
inlawrev-3205	320	11	reduce	reduce	VERB
inlawrev-3205	320	12	the	the	DET
inlawrev-3205	320	13	price	price	NOUN
inlawrev-3205	320	14	of	of	ADP
inlawrev-3205	320	15	a	a	DET
inlawrev-3205	320	16	customer	customer	NOUN
inlawrev-3205	320	17	's	's	PART
inlawrev-3205	320	18	next	next	ADJ
inlawrev-3205	320	19	purchase	purchase	NOUN
inlawrev-3205	320	20	of	of	ADP
inlawrev-3205	320	21	one	one	NUM
inlawrev-3205	320	22	of	of	ADP
inlawrev-3205	320	23	the	the	DET
inlawrev-3205	320	24	taxpayer	taxpayer	NOUN
inlawrev-3205	320	25	's	's	PART
inlawrev-3205	320	26	alka	alka	NOUN
inlawrev-3205	320	27	-	-	PUNCT
inlawrev-3205	320	28	selzer	selzer	NOUN
inlawrev-3205	320	29	products	product	NOUN
inlawrev-3205	320	30	,	,	PUNCT
inlawrev-3205	320	31	and	and	CCONJ
inlawrev-3205	320	32	this	this	DET
inlawrev-3205	320	33	effect	effect	NOUN
inlawrev-3205	320	34	was	be	AUX
inlawrev-3205	320	35	far	far	ADV
inlawrev-3205	320	36	removed	remove	VERB
inlawrev-3205	320	37	from	from	ADP
inlawrev-3205	320	38	the	the	DET
inlawrev-3205	320	39	purpose	purpose	NOUN
inlawrev-3205	320	40	of	of	ADP
inlawrev-3205	320	41	an	an	DET
inlawrev-3205	320	42	alka	alka	NOUN
inlawrev-3205	320	43	-	-	PUNCT
inlawrev-3205	320	44	selzer	selzer	NOUN
inlawrev-3205	320	45	product	product	NOUN
inlawrev-3205	320	46	—	—	PUNCT
inlawrev-3205	320	47	to	to	PART
inlawrev-3205	320	48	alleviate	alleviate	VERB
inlawrev-3205	320	49	individuals	individual	NOUN
inlawrev-3205	320	50	'	'	PART
inlawrev-3205	320	51	physical	physical	ADJ
inlawrev-3205	320	52	maladies.72	maladies.72	NOUN
inlawrev-3205	320	53	thus	thus	ADV
inlawrev-3205	320	54	,	,	PUNCT
inlawrev-3205	320	55	the	the	DET
inlawrev-3205	320	56	tax	tax	NOUN
inlawrev-3205	320	57	court	court	NOUN
inlawrev-3205	320	58	concluded	conclude	VERB
inlawrev-3205	320	59	that	that	SCONJ
inlawrev-3205	320	60	the	the	DET
inlawrev-3205	320	61	discount	discount	NOUN
inlawrev-3205	320	62	coupons	coupon	NOUN
inlawrev-3205	320	63	were	be	AUX
inlawrev-3205	320	64	not	not	PART
inlawrev-3205	320	65	a	a	DET
inlawrev-3205	320	66	material	material	NOUN
inlawrev-3205	320	67	part	part	NOUN
inlawrev-3205	320	68	of	of	ADP
inlawrev-3205	320	69	an	an	DET
inlawrev-3205	320	70	alka	alka	NOUN
inlawrev-3205	320	71	-	-	PUNCT
inlawrev-3205	320	72	selzer	selzer	NOUN
inlawrev-3205	320	73	product	product	NOUN
inlawrev-3205	320	74	,	,	PUNCT
inlawrev-3205	320	75	and	and	CCONJ
inlawrev-3205	320	76	therefore	therefore	ADV
inlawrev-3205	320	77	,	,	PUNCT
inlawrev-3205	320	78	did	do	AUX
inlawrev-3205	320	79	not	not	PART
inlawrev-3205	320	80	qualify	qualify	VERB
inlawrev-3205	320	81	for	for	ADP
inlawrev-3205	320	82	the	the	DET
inlawrev-3205	320	83	incorporation	incorporation	NOUN
inlawrev-3205	320	84	exemption	exemption	NOUN
inlawrev-3205	320	85	in	in	ADP
inlawrev-3205	320	86	indiana	indiana	PROPN
inlawrev-3205	320	87	code	code	PROPN
inlawrev-3205	320	88	section	section	NOUN
inlawrev-3205	320	89	6	6	NUM
inlawrev-3205	320	90	-	-	SYM
inlawrev-3205	320	91	2.5	2.5	NUM
inlawrev-3205	320	92	-	-	PUNCT
inlawrev-3205	320	93	5	5	NUM
inlawrev-3205	320	94	-	-	NUM
inlawrev-3205	320	95	6.73	6.73	NUM
inlawrev-3205	320	96	with	with	ADP
inlawrev-3205	320	97	respect	respect	NOUN
inlawrev-3205	320	98	to	to	ADP
inlawrev-3205	320	99	the	the	DET
inlawrev-3205	320	100	application	application	NOUN
inlawrev-3205	320	101	of	of	ADP
inlawrev-3205	320	102	the	the	DET
inlawrev-3205	320	103	isut	isut	PROPN
inlawrev-3205	320	104	resale	resale	NOUN
inlawrev-3205	320	105	exemption	exemption	NOUN
inlawrev-3205	320	106	to	to	ADP
inlawrev-3205	320	107	the	the	DET
inlawrev-3205	320	108	discount	discount	NOUN
inlawrev-3205	320	109	coupon	coupon	NOUN
inlawrev-3205	320	110	storage	storage	NOUN
inlawrev-3205	320	111	issue	issue	NOUN
inlawrev-3205	320	112	,	,	PUNCT
inlawrev-3205	320	113	the	the	DET
inlawrev-3205	320	114	tax	tax	NOUN
inlawrev-3205	320	115	court	court	NOUN
inlawrev-3205	320	116	examined	examine	VERB
inlawrev-3205	320	117	the	the	DET
inlawrev-3205	320	118	isut	isut	PROPN
inlawrev-3205	320	119	resale	resale	NOUN
inlawrev-3205	320	120	exemption	exemption	NOUN
inlawrev-3205	320	121	provision	provision	NOUN
inlawrev-3205	320	122	,	,	PUNCT
inlawrev-3205	320	123	which	which	PRON
inlawrev-3205	320	124	reads	read	VERB
inlawrev-3205	320	125	as	as	SCONJ
inlawrev-3205	320	126	follows	follow	VERB
inlawrev-3205	320	127	:	:	PUNCT
inlawrev-3205	320	128	"	"	PUNCT
inlawrev-3205	320	129	transactions	transaction	NOUN
inlawrev-3205	320	130	involving	involve	VERB
inlawrev-3205	320	131	tangible	tangible	ADJ
inlawrev-3205	320	132	personal	personal	ADJ
inlawrev-3205	320	133	property	property	NOUN
inlawrev-3205	320	134	are	be	AUX
inlawrev-3205	320	135	exempt	exempt	ADJ
inlawrev-3205	320	136	from	from	ADP
inlawrev-3205	320	137	the	the	DET
inlawrev-3205	320	138	isut	isut	NOUN
inlawrev-3205	320	139	if	if	SCONJ
inlawrev-3205	320	140	the	the	DET
inlawrev-3205	320	141	person	person	NOUN
inlawrev-3205	320	142	acquiring	acquire	VERB
inlawrev-3205	320	143	the	the	DET
inlawrev-3205	320	144	property	property	NOUN
inlawrev-3205	320	145	acquires	acquire	VERB
inlawrev-3205	320	146	the	the	DET
inlawrev-3205	320	147	property	property	NOUN
inlawrev-3205	320	148	for	for	ADP
inlawrev-3205	320	149	resale	resale	NOUN
inlawrev-3205	320	150	,	,	PUNCT
inlawrev-3205	320	151	rental	rental	NOUN
inlawrev-3205	320	152	,	,	PUNCT
inlawrev-3205	320	153	or	or	CCONJ
inlawrev-3205	320	154	leasing	leasing	NOUN
inlawrev-3205	320	155	in	in	ADP
inlawrev-3205	320	156	the	the	DET
inlawrev-3205	320	157	ordinary	ordinary	ADJ
inlawrev-3205	320	158	course	course	NOUN
inlawrev-3205	320	159	of	of	ADP
inlawrev-3205	320	160	the	the	DET
inlawrev-3205	320	161	person	person	NOUN
inlawrev-3205	320	162	's	's	PART
inlawrev-3205	320	163	business	business	NOUN
inlawrev-3205	320	164	without	without	ADP
inlawrev-3205	320	165	changing	change	VERB
inlawrev-3205	320	166	the	the	DET
inlawrev-3205	320	167	form	form	NOUN
inlawrev-3205	320	168	of	of	ADP
inlawrev-3205	320	169	the	the	DET
inlawrev-3205	320	170	property	property	NOUN
inlawrev-3205	320	171	.	.	PUNCT
inlawrev-3205	320	172	"	"	PUNCT
inlawrev-3205	321	1	74	74	NUM
inlawrev-3205	321	2	after	after	ADP
inlawrev-3205	321	3	such	such	ADJ
inlawrev-3205	321	4	examination	examination	NOUN
inlawrev-3205	321	5	,	,	PUNCT
inlawrev-3205	321	6	the	the	DET
inlawrev-3205	321	7	tax	tax	NOUN
inlawrev-3205	321	8	court	court	NOUN
inlawrev-3205	321	9	concluded	conclude	VERB
inlawrev-3205	321	10	that	that	SCONJ
inlawrev-3205	321	11	the	the	DET
inlawrev-3205	321	12	taxpayer	taxpayer	NOUN
inlawrev-3205	321	13	's	's	PART
inlawrev-3205	321	14	customers	customer	NOUN
inlawrev-3205	321	15	did	do	AUX
inlawrev-3205	321	16	not	not	PART
inlawrev-3205	321	17	pay	pay	VERB
inlawrev-3205	321	18	an	an	DET
inlawrev-3205	321	19	itemized	itemize	VERB
inlawrev-3205	321	20	amount	amount	NOUN
inlawrev-3205	321	21	for	for	ADP
inlawrev-3205	321	22	the	the	DET
inlawrev-3205	321	23	discount	discount	NOUN
inlawrev-3205	321	24	coupons	coupon	NOUN
inlawrev-3205	321	25	and	and	CCONJ
inlawrev-3205	321	26	that	that	SCONJ
inlawrev-3205	321	27	no	no	DET
inlawrev-3205	321	28	bargaining	bargaining	NOUN
inlawrev-3205	321	29	occurred	occur	VERB
inlawrev-3205	321	30	between	between	ADP
inlawrev-3205	321	31	the	the	DET
inlawrev-3205	321	32	taxpayer	taxpayer	NOUN
inlawrev-3205	321	33	and	and	CCONJ
inlawrev-3205	321	34	the	the	DET
inlawrev-3205	321	35	taxpayer	taxpayer	NOUN
inlawrev-3205	321	36	's	's	PART
inlawrev-3205	321	37	customers	customer	NOUN
inlawrev-3205	321	38	as	as	ADP
inlawrev-3205	321	39	to	to	ADP
inlawrev-3205	321	40	the	the	DET
inlawrev-3205	321	41	face	face	NOUN
inlawrev-3205	321	42	value	value	NOUN
inlawrev-3205	321	43	of	of	ADP
inlawrev-3205	321	44	the	the	DET
inlawrev-3205	321	45	discount	discount	NOUN
inlawrev-3205	321	46	coupons	coupon	NOUN
inlawrev-3205	321	47	or	or	CCONJ
inlawrev-3205	321	48	as	as	ADP
inlawrev-3205	321	49	to	to	ADP
inlawrev-3205	321	50	the	the	DET
inlawrev-3205	321	51	alka	alka	NOUN
inlawrev-3205	321	52	-	-	PUNCT
inlawrev-3205	321	53	selzer	selzer	NOUN
inlawrev-3205	321	54	products	product	NOUN
inlawrev-3205	321	55	to	to	PART
inlawrev-3205	321	56	which	which	PRON
inlawrev-3205	321	57	the	the	DET
inlawrev-3205	321	58	discount	discount	NOUN
inlawrev-3205	321	59	coupons	coupon	NOUN
inlawrev-3205	321	60	applied	apply	VERB
inlawrev-3205	321	61	.	.	PUNCT
inlawrev-3205	322	1	75	75	NUM
inlawrev-3205	322	2	for	for	ADP
inlawrev-3205	322	3	these	these	DET
inlawrev-3205	322	4	reasons	reason	NOUN
inlawrev-3205	323	1	,	,	PUNCT
inlawrev-3205	323	2	the	the	DET
inlawrev-3205	323	3	tax	tax	NOUN
inlawrev-3205	323	4	court	court	NOUN
inlawrev-3205	323	5	concluded	conclude	VERB
inlawrev-3205	323	6	that	that	SCONJ
inlawrev-3205	323	7	the	the	DET
inlawrev-3205	323	8	taxpayer	taxpayer	NOUN
inlawrev-3205	323	9	did	do	AUX
inlawrev-3205	323	10	not	not	PART
inlawrev-3205	323	11	resell	resell	VERB
inlawrev-3205	323	12	the	the	DET
inlawrev-3205	323	13	discount	discount	NOUN
inlawrev-3205	323	14	coupons	coupon	NOUN
inlawrev-3205	323	15	to	to	ADP
inlawrev-3205	323	16	the	the	DET
inlawrev-3205	323	17	taxpayer	taxpayer	NOUN
inlawrev-3205	323	18	's	's	PART
inlawrev-3205	323	19	customers	customer	NOUN
inlawrev-3205	323	20	within	within	ADP
inlawrev-3205	323	21	the	the	DET
inlawrev-3205	323	22	meaning	meaning	NOUN
inlawrev-3205	323	23	of	of	ADP
inlawrev-3205	323	24	indiana	indiana	PROPN
inlawrev-3205	323	25	code	code	PROPN
inlawrev-3205	323	26	section	section	NOUN
inlawrev-3205	323	27	6	6	NUM
inlawrev-3205	323	28	-	-	SYM
inlawrev-3205	323	29	2.5	2.5	NUM
inlawrev-3205	323	30	-	-	PUNCT
inlawrev-3205	323	31	5	5	NUM
inlawrev-3205	323	32	-	-	SYM
inlawrev-3205	323	33	6.76	6.76	NUM
inlawrev-3205	323	34	m.	m.	NOUN
inlawrev-3205	323	35	indiana	indiana	PROPN
inlawrev-3205	323	36	tax	tax	PROPN
inlawrev-3205	323	37	court	court	NOUN
inlawrev-3205	323	38	decisions	decision	NOUN
inlawrev-3205	323	39	reversed	reverse	VERB
inlawrev-3205	323	40	by	by	ADP
inlawrev-3205	323	41	the	the	DET
inlawrev-3205	323	42	indiana	indiana	PROPN
inlawrev-3205	323	43	supreme	supreme	PROPN
inlawrev-3205	323	44	court	court	PROPN
inlawrev-3205	323	45	a.	a.	PROPN
inlawrev-3205	323	46	indiana	indiana	PROPN
inlawrev-3205	323	47	controlled	control	VERB
inlawrev-3205	323	48	substance	substance	NOUN
inlawrev-3205	323	49	excise	excise	NOUN
inlawrev-3205	323	50	tax	tax	NOUN
inlawrev-3205	323	51	(	(	PUNCT
inlawrev-3205	323	52	icset	icset	VERB
inlawrev-3205	323	53	)	)	PUNCT
inlawrev-3205	323	54	on	on	ADP
inlawrev-3205	323	55	july	july	PROPN
inlawrev-3205	323	56	1	1	NUM
inlawrev-3205	323	57	,	,	PUNCT
inlawrev-3205	323	58	1992	1992	NUM
inlawrev-3205	323	59	,	,	PUNCT
inlawrev-3205	323	60	the	the	DET
inlawrev-3205	323	61	indiana	indiana	PROPN
inlawrev-3205	323	62	controlled	control	VERB
inlawrev-3205	323	63	substance	substance	NOUN
inlawrev-3205	323	64	excise	excise	NOUN
inlawrev-3205	323	65	tax	tax	NOUN
inlawrev-3205	323	66	(	(	PUNCT
inlawrev-3205	323	67	icset),77	icset),77	NOUN
inlawrev-3205	323	68	which	which	PRON
inlawrev-3205	323	69	levied	levy	VERB
inlawrev-3205	323	70	a	a	DET
inlawrev-3205	323	71	tax	tax	NOUN
inlawrev-3205	323	72	on	on	ADP
inlawrev-3205	323	73	the	the	DET
inlawrev-3205	323	74	delivery	delivery	NOUN
inlawrev-3205	323	75	,	,	PUNCT
inlawrev-3205	323	76	possession	possession	NOUN
inlawrev-3205	323	77	,	,	PUNCT
inlawrev-3205	323	78	and	and	CCONJ
inlawrev-3205	323	79	manufacture	manufacture	NOUN
inlawrev-3205	323	80	of	of	ADP
inlawrev-3205	323	81	controlled	control	VERB
inlawrev-3205	323	82	substances	substance	NOUN
inlawrev-3205	323	83	,	,	PUNCT
inlawrev-3205	323	84	came	come	VERB
inlawrev-3205	323	85	into	into	ADP
inlawrev-3205	323	86	effect	effect	NOUN
inlawrev-3205	323	87	.	.	PUNCT
inlawrev-3205	324	1	specifically	specifically	ADV
inlawrev-3205	324	2	,	,	PUNCT
inlawrev-3205	324	3	the	the	DET
inlawrev-3205	324	4	icset	icset	VERB
inlawrev-3205	324	5	was	be	AUX
inlawrev-3205	324	6	imposed	impose	VERB
inlawrev-3205	324	7	on	on	ADP
inlawrev-3205	324	8	persons	person	NOUN
inlawrev-3205	324	9	who	who	PRON
inlawrev-3205	324	10	delivered	deliver	VERB
inlawrev-3205	324	11	or	or	CCONJ
inlawrev-3205	324	12	possessed	possess	VERB
inlawrev-3205	324	13	or	or	CCONJ
inlawrev-3205	324	14	manufactured	manufacture	VERB
inlawrev-3205	324	15	controlled	control	VERB
inlawrev-3205	324	16	substances	substance	NOUN
inlawrev-3205	324	17	in	in	ADP
inlawrev-3205	324	18	the	the	DET
inlawrev-3205	324	19	state	state	NOUN
inlawrev-3205	324	20	of	of	ADP
inlawrev-3205	324	21	indiana	indiana	PROPN
inlawrev-3205	324	22	,	,	PUNCT
inlawrev-3205	324	23	in	in	ADP
inlawrev-3205	324	24	violation	violation	NOUN
inlawrev-3205	324	25	of	of	ADP
inlawrev-3205	324	26	indiana	indiana	PROPN
inlawrev-3205	324	27	code	code	PROPN
inlawrev-3205	324	28	section	section	NOUN
inlawrev-3205	324	29	35	35	NUM
inlawrev-3205	324	30	-	-	SYM
inlawrev-3205	324	31	48	48	NUM
inlawrev-3205	324	32	-	-	SYM
inlawrev-3205	324	33	4	4	NUM
inlawrev-3205	324	34	or	or	CCONJ
inlawrev-3205	324	35	21	21	NUM
inlawrev-3205	324	36	u.s.c	u.s.c	ADJ
inlawrev-3205	324	37	.	.	PUNCT
inlawrev-3205	325	1	sections	section	NOUN
inlawrev-3205	325	2	841	841	NUM
inlawrev-3205	325	3	70	70	NUM
inlawrev-3205	325	4	.	.	PUNCT
inlawrev-3205	326	1	i	i	PRON
inlawrev-3205	326	2	d.	d.	PROPN
inlawrev-3205	326	3	§	§	PROPN
inlawrev-3205	326	4	6	6	NUM
inlawrev-3205	326	5	-	-	SYM
inlawrev-3205	326	6	2.5	2.5	NUM
inlawrev-3205	326	7	-	-	PUNCT
inlawrev-3205	326	8	5	5	NUM
inlawrev-3205	326	9	-	-	SYM
inlawrev-3205	326	10	6	6	NUM
inlawrev-3205	326	11	.	.	NOUN
inlawrev-3205	326	12	71	71	NUM
inlawrev-3205	326	13	.	.	PUNCT
inlawrev-3205	327	1	miles	mile	NOUN
inlawrev-3205	327	2	,	,	PUNCT
inlawrev-3205	327	3	659n.e.2datll64	659n.e.2datll64	X
inlawrev-3205	327	4	.	.	PROPN
inlawrev-3205	327	5	72	72	NUM
inlawrev-3205	327	6	.	.	PUNCT
inlawrev-3205	328	1	i	i	PRON
inlawrev-3205	328	2	d.	d.	PROPN
inlawrev-3205	328	3	73	73	NUM
inlawrev-3205	328	4	.	.	PUNCT
inlawrev-3205	329	1	i	i	PRON
inlawrev-3205	329	2	d.	d.	PROPN
inlawrev-3205	329	3	74	74	NUM
inlawrev-3205	329	4	.	.	PUNCT
inlawrev-3205	330	1	ind	ind	PROPN
inlawrev-3205	330	2	.	.	PUNCT
inlawrev-3205	331	1	code	code	PROPN
inlawrev-3205	331	2	§	§	PROPN
inlawrev-3205	331	3	6	6	NUM
inlawrev-3205	331	4	-	-	SYM
inlawrev-3205	331	5	2.5	2.5	NUM
inlawrev-3205	331	6	-	-	PUNCT
inlawrev-3205	331	7	5	5	NUM
inlawrev-3205	331	8	-	-	SYM
inlawrev-3205	331	9	8	8	NUM
inlawrev-3205	331	10	(	(	PUNCT
inlawrev-3205	331	11	1993	1993	NUM
inlawrev-3205	331	12	)	)	PUNCT
inlawrev-3205	331	13	.	.	PUNCT
inlawrev-3205	332	1	75	75	NUM
inlawrev-3205	332	2	.	.	PUNCT
inlawrev-3205	333	1	m	m	VERB
inlawrev-3205	333	2	/	/	SYM
inlawrev-3205	333	3	fes	fes	PROPN
inlawrev-3205	333	4	,	,	PUNCT
inlawrev-3205	333	5	659	659	NUM
inlawrev-3205	333	6	n.e.2d	n.e.2d	NOUN
inlawrev-3205	333	7	at	at	ADP
inlawrev-3205	333	8	1165	1165	NUM
inlawrev-3205	333	9	.	.	PUNCT
inlawrev-3205	334	1	76	76	NUM
inlawrev-3205	334	2	.	.	PUNCT
inlawrev-3205	335	1	i	i	PRON
inlawrev-3205	335	2	d.	d.	PROPN
inlawrev-3205	335	3	77	77	NUM
inlawrev-3205	335	4	.	.	PUNCT
inlawrev-3205	336	1	ind	ind	PROPN
inlawrev-3205	336	2	.	.	PUNCT
inlawrev-3205	337	1	code	code	PROPN
inlawrev-3205	337	2	§	§	PROPN
inlawrev-3205	337	3	§	§	PROPN
inlawrev-3205	337	4	6	6	NUM
inlawrev-3205	337	5	-	-	SYM
inlawrev-3205	337	6	7	7	NUM
inlawrev-3205	337	7	-	-	PUNCT
inlawrev-3205	337	8	3	3	NUM
inlawrev-3205	337	9	-	-	SYM
inlawrev-3205	337	10	1	1	NUM
inlawrev-3205	337	11	to	to	ADP
inlawrev-3205	337	12	-17	-17	PROPN
inlawrev-3205	337	13	(	(	PUNCT
inlawrev-3205	337	14	1993	1993	NUM
inlawrev-3205	337	15	)	)	PUNCT
inlawrev-3205	337	16	.	.	PUNCT
inlawrev-3205	338	1	1090	1090	NUM
inlawrev-3205	338	2	indiana	indiana	PROPN
inlawrev-3205	338	3	law	law	PROPN
inlawrev-3205	338	4	review	review	NOUN
inlawrev-3205	338	5	[	[	X
inlawrev-3205	338	6	vol	vol	NOUN
inlawrev-3205	338	7	.	.	PUNCT
inlawrev-3205	338	8	29:1077	29:1077	NUM
inlawrev-3205	338	9	through	through	ADP
inlawrev-3205	338	10	852	852	NUM
inlawrev-3205	338	11	.	.	PUNCT
inlawrev-3205	339	1	the	the	DET
inlawrev-3205	339	2	icset	icset	NOUN
inlawrev-3205	339	3	did	do	AUX
inlawrev-3205	339	4	not	not	PART
inlawrev-3205	339	5	apply	apply	VERB
inlawrev-3205	339	6	to	to	ADP
inlawrev-3205	339	7	a	a	DET
inlawrev-3205	339	8	controlled	control	VERB
inlawrev-3205	339	9	substance	substance	NOUN
inlawrev-3205	339	10	that	that	PRON
inlawrev-3205	339	11	was	be	AUX
inlawrev-3205	339	12	distributed	distribute	VERB
inlawrev-3205	339	13	,	,	PUNCT
inlawrev-3205	339	14	manufactured	manufacture	VERB
inlawrev-3205	339	15	,	,	PUNCT
inlawrev-3205	339	16	or	or	CCONJ
inlawrev-3205	339	17	dispensed	dispense	VERB
inlawrev-3205	339	18	by	by	ADP
inlawrev-3205	339	19	a	a	DET
inlawrev-3205	339	20	person	person	NOUN
inlawrev-3205	339	21	who	who	PRON
inlawrev-3205	339	22	was	be	AUX
inlawrev-3205	339	23	registered	register	VERB
inlawrev-3205	339	24	under	under	ADP
inlawrev-3205	339	25	indiana	indiana	PROPN
inlawrev-3205	339	26	code	code	PROPN
inlawrev-3205	339	27	section	section	NOUN
inlawrev-3205	339	28	35	35	NUM
inlawrev-3205	339	29	-	-	SYM
inlawrev-3205	339	30	48	48	NUM
inlawrev-3205	339	31	-	-	SYM
inlawrev-3205	339	32	3.78	3.78	NUM
inlawrev-3205	339	33	if	if	SCONJ
inlawrev-3205	339	34	the	the	DET
inlawrev-3205	339	35	icset	icset	NOUN
inlawrev-3205	339	36	was	be	AUX
inlawrev-3205	339	37	not	not	PART
inlawrev-3205	339	38	paid	pay	VERB
inlawrev-3205	339	39	when	when	SCONJ
inlawrev-3205	339	40	the	the	DET
inlawrev-3205	339	41	icset	icset	NOUN
inlawrev-3205	339	42	was	be	AUX
inlawrev-3205	339	43	due	due	ADJ
inlawrev-3205	339	44	,	,	PUNCT
inlawrev-3205	339	45	the	the	DET
inlawrev-3205	339	46	person	person	NOUN
inlawrev-3205	339	47	who	who	PRON
inlawrev-3205	339	48	was	be	AUX
inlawrev-3205	339	49	liable	liable	ADJ
inlawrev-3205	339	50	for	for	ADP
inlawrev-3205	339	51	the	the	DET
inlawrev-3205	339	52	icset	icset	NOUN
inlawrev-3205	339	53	would	would	AUX
inlawrev-3205	339	54	be	be	AUX
inlawrev-3205	339	55	subject	subject	ADJ
inlawrev-3205	339	56	to	to	ADP
inlawrev-3205	339	57	a	a	DET
inlawrev-3205	339	58	penalty	penalty	NOUN
inlawrev-3205	339	59	of	of	ADP
inlawrev-3205	339	60	one	one	NUM
inlawrev-3205	339	61	-	-	PUNCT
inlawrev-3205	339	62	hundred	hundred	NUM
inlawrev-3205	339	63	percent	percent	NOUN
inlawrev-3205	339	64	of	of	ADP
inlawrev-3205	339	65	the	the	DET
inlawrev-3205	339	66	icset	icset	NOUN
inlawrev-3205	339	67	,	,	PUNCT
inlawrev-3205	339	68	in	in	ADP
inlawrev-3205	339	69	addition	addition	NOUN
inlawrev-3205	339	70	to	to	ADP
inlawrev-3205	339	71	the	the	DET
inlawrev-3205	339	72	icset.79	icset.79	NOUN
inlawrev-3205	339	73	the	the	DET
inlawrev-3205	339	74	amount	amount	NOUN
inlawrev-3205	339	75	of	of	ADP
inlawrev-3205	339	76	the	the	DET
inlawrev-3205	339	77	icset	icset	NOUN
inlawrev-3205	339	78	was	be	AUX
inlawrev-3205	339	79	based	base	VERB
inlawrev-3205	339	80	upon	upon	SCONJ
inlawrev-3205	339	81	the	the	DET
inlawrev-3205	339	82	weight	weight	NOUN
inlawrev-3205	339	83	and	and	CCONJ
inlawrev-3205	339	84	class	class	NOUN
inlawrev-3205	339	85	of	of	ADP
inlawrev-3205	339	86	the	the	DET
inlawrev-3205	339	87	controlled	control	VERB
inlawrev-3205	339	88	substance	substance	NOUN
inlawrev-3205	339	89	involved	involve	VERB
inlawrev-3205	339	90	.	.	PUNCT
inlawrev-3205	340	1	80	80	NUM
inlawrev-3205	340	2	after	after	SCONJ
inlawrev-3205	340	3	the	the	DET
inlawrev-3205	340	4	icset	icset	NOUN
inlawrev-3205	340	5	became	become	VERB
inlawrev-3205	340	6	effective	effective	ADJ
inlawrev-3205	340	7	,	,	PUNCT
inlawrev-3205	341	1	indianapolis	indianapolis	PROPN
inlawrev-3205	341	2	,	,	PUNCT
inlawrev-3205	341	3	indiana	indiana	PROPN
inlawrev-3205	341	4	and	and	CCONJ
inlawrev-3205	341	5	speedway	speedway	PROPN
inlawrev-3205	341	6	,	,	PUNCT
inlawrev-3205	341	7	indiana	indiana	PROPN
inlawrev-3205	341	8	law	law	PROPN
inlawrev-3205	341	9	enforcement	enforcement	NOUN
inlawrev-3205	341	10	officers	officer	NOUN
inlawrev-3205	341	11	confiscated	confiscate	VERB
inlawrev-3205	341	12	marijuana	marijuana	PROPN
inlawrev-3205	341	13	from	from	ADP
inlawrev-3205	341	14	various	various	ADJ
inlawrev-3205	341	15	individuals	individual	NOUN
inlawrev-3205	341	16	and	and	CCONJ
inlawrev-3205	341	17	charged	charge	VERB
inlawrev-3205	341	18	these	these	DET
inlawrev-3205	341	19	individuals	individual	NOUN
inlawrev-3205	341	20	with	with	ADP
inlawrev-3205	341	21	crimes	crime	NOUN
inlawrev-3205	341	22	.	.	PUNCT
inlawrev-3205	342	1	thereafter	thereafter	ADV
inlawrev-3205	342	2	,	,	PUNCT
inlawrev-3205	342	3	these	these	DET
inlawrev-3205	342	4	law	law	NOUN
inlawrev-3205	342	5	enforcement	enforcement	NOUN
inlawrev-3205	342	6	authorities	authority	NOUN
inlawrev-3205	342	7	shared	share	VERB
inlawrev-3205	342	8	the	the	DET
inlawrev-3205	342	9	information	information	NOUN
inlawrev-3205	342	10	about	about	ADP
inlawrev-3205	342	11	the	the	DET
inlawrev-3205	342	12	alleged	allege	VERB
inlawrev-3205	342	13	illegal	illegal	ADJ
inlawrev-3205	342	14	activities	activity	NOUN
inlawrev-3205	342	15	with	with	ADP
inlawrev-3205	342	16	the	the	DET
inlawrev-3205	342	17	idsr	idsr	NOUN
inlawrev-3205	342	18	,	,	PUNCT
inlawrev-3205	342	19	and	and	CCONJ
inlawrev-3205	342	20	the	the	DET
inlawrev-3205	342	21	idsr	idsr	NOUN
inlawrev-3205	342	22	made	make	VERB
inlawrev-3205	342	23	jeopardy	jeopardy	ADJ
inlawrev-3205	342	24	assessments	assessment	NOUN
inlawrev-3205	342	25	of	of	ADP
inlawrev-3205	342	26	the	the	DET
inlawrev-3205	342	27	icset	icset	NOUN
inlawrev-3205	342	28	against	against	ADP
inlawrev-3205	342	29	some	some	PRON
inlawrev-3205	342	30	of	of	ADP
inlawrev-3205	342	31	the	the	DET
inlawrev-3205	342	32	individuals	individual	NOUN
inlawrev-3205	342	33	.	.	PUNCT
inlawrev-3205	343	1	the	the	DET
inlawrev-3205	343	2	idsr	idsr	NOUN
inlawrev-3205	343	3	began	begin	VERB
inlawrev-3205	343	4	collection	collection	NOUN
inlawrev-3205	343	5	activities	activity	NOUN
inlawrev-3205	343	6	against	against	ADP
inlawrev-3205	343	7	the	the	DET
inlawrev-3205	343	8	individuals	individual	NOUN
inlawrev-3205	343	9	in	in	ADP
inlawrev-3205	343	10	order	order	NOUN
inlawrev-3205	343	11	to	to	PART
inlawrev-3205	343	12	collect	collect	VERB
inlawrev-3205	343	13	the	the	DET
inlawrev-3205	343	14	icset	icset	NOUN
inlawrev-3205	343	15	,	,	PUNCT
inlawrev-3205	343	16	the	the	DET
inlawrev-3205	343	17	one	one	NUM
inlawrev-3205	343	18	-	-	PUNCT
inlawrev-3205	343	19	hundred	hundred	NUM
inlawrev-3205	343	20	percent	percent	NOUN
inlawrev-3205	343	21	penalty	penalty	NOUN
inlawrev-3205	343	22	,	,	PUNCT
inlawrev-3205	343	23	certain	certain	ADJ
inlawrev-3205	343	24	fees	fee	NOUN
inlawrev-3205	343	25	and	and	CCONJ
inlawrev-3205	343	26	other	other	ADJ
inlawrev-3205	343	27	charges	charge	NOUN
inlawrev-3205	343	28	,	,	PUNCT
inlawrev-3205	343	29	and	and	CCONJ
inlawrev-3205	343	30	interest	interest	NOUN
inlawrev-3205	343	31	with	with	ADP
inlawrev-3205	343	32	respect	respect	NOUN
inlawrev-3205	343	33	to	to	ADP
inlawrev-3205	343	34	such	such	ADJ
inlawrev-3205	343	35	amounts	amount	NOUN
inlawrev-3205	343	36	.	.	PUNCT
inlawrev-3205	344	1	several	several	ADJ
inlawrev-3205	344	2	of	of	ADP
inlawrev-3205	344	3	the	the	DET
inlawrev-3205	344	4	individuals	individual	NOUN
inlawrev-3205	344	5	subject	subject	ADJ
inlawrev-3205	344	6	to	to	ADP
inlawrev-3205	344	7	the	the	DET
inlawrev-3205	344	8	collection	collection	NOUN
inlawrev-3205	344	9	activities	activity	NOUN
inlawrev-3205	344	10	filed	file	VERB
inlawrev-3205	344	11	petitions	petition	NOUN
inlawrev-3205	344	12	for	for	ADP
inlawrev-3205	344	13	hearings	hearing	NOUN
inlawrev-3205	344	14	with	with	ADP
inlawrev-3205	344	15	the	the	DET
inlawrev-3205	344	16	tax	tax	NOUN
inlawrev-3205	344	17	court	court	NOUN
inlawrev-3205	344	18	81	81	NUM
inlawrev-3205	344	19	regarding	regard	VERB
inlawrev-3205	344	20	the	the	DET
inlawrev-3205	344	21	idsr	idsr	NOUN
inlawrev-3205	344	22	's	's	PART
inlawrev-3205	344	23	collection	collection	NOUN
inlawrev-3205	344	24	activities	activity	NOUN
inlawrev-3205	344	25	.	.	PUNCT
inlawrev-3205	345	1	in	in	ADP
inlawrev-3205	345	2	four	four	NUM
inlawrev-3205	345	3	separate	separate	ADJ
inlawrev-3205	345	4	cases	case	NOUN
inlawrev-3205	345	5	,	,	PUNCT
inlawrev-3205	345	6	at	at	ADV
inlawrev-3205	345	7	least	least	ADJ
inlawrev-3205	345	8	one	one	NUM
inlawrev-3205	345	9	of	of	ADP
inlawrev-3205	345	10	the	the	DET
inlawrev-3205	345	11	petitioners	petitioner	NOUN
inlawrev-3205	345	12	had	have	AUX
inlawrev-3205	345	13	pled	plead	VERB
inlawrev-3205	345	14	guilty	guilty	ADJ
inlawrev-3205	345	15	to	to	ADP
inlawrev-3205	345	16	or	or	CCONJ
inlawrev-3205	345	17	had	have	AUX
inlawrev-3205	345	18	been	be	AUX
inlawrev-3205	345	19	convicted	convict	VERB
inlawrev-3205	345	20	of	of	ADP
inlawrev-3205	345	21	a	a	DET
inlawrev-3205	345	22	crime	crime	NOUN
inlawrev-3205	345	23	.	.	PUNCT
inlawrev-3205	346	1	the	the	DET
inlawrev-3205	346	2	petitions	petition	NOUN
inlawrev-3205	346	3	presented	present	VERB
inlawrev-3205	346	4	the	the	DET
inlawrev-3205	346	5	following	follow	VERB
inlawrev-3205	346	6	four	four	NUM
inlawrev-3205	346	7	major	major	ADJ
inlawrev-3205	346	8	constitutional	constitutional	ADJ
inlawrev-3205	346	9	issues	issue	NOUN
inlawrev-3205	346	10	to	to	ADP
inlawrev-3205	346	11	the	the	DET
inlawrev-3205	346	12	tax	tax	NOUN
inlawrev-3205	346	13	court	court	NOUN
inlawrev-3205	346	14	:	:	PUNCT
inlawrev-3205	346	15	(	(	PUNCT
inlawrev-3205	346	16	1	1	X
inlawrev-3205	346	17	)	)	PUNCT
inlawrev-3205	346	18	whether	whether	SCONJ
inlawrev-3205	346	19	the	the	DET
inlawrev-3205	346	20	icset	icset	VERB
inlawrev-3205	346	21	violated	violate	VERB
inlawrev-3205	346	22	the	the	DET
inlawrev-3205	346	23	privilege	privilege	NOUN
inlawrev-3205	346	24	against	against	ADP
inlawrev-3205	346	25	self	self	NOUN
inlawrev-3205	346	26	-	-	PUNCT
inlawrev-3205	346	27	incrimination	incrimination	NOUN
inlawrev-3205	346	28	under	under	ADP
inlawrev-3205	346	29	the	the	DET
inlawrev-3205	346	30	fifth	fifth	ADJ
inlawrev-3205	346	31	amendment	amendment	NOUN
inlawrev-3205	346	32	to	to	ADP
inlawrev-3205	346	33	the	the	DET
inlawrev-3205	346	34	united	united	PROPN
inlawrev-3205	346	35	states	states	PROPN
inlawrev-3205	346	36	constitution	constitution	NOUN
inlawrev-3205	346	37	;	;	PUNCT
inlawrev-3205	346	38	(	(	PUNCT
inlawrev-3205	346	39	2	2	X
inlawrev-3205	346	40	)	)	PUNCT
inlawrev-3205	346	41	whether	whether	SCONJ
inlawrev-3205	346	42	the	the	DET
inlawrev-3205	346	43	icset	icset	VERB
inlawrev-3205	346	44	violated	violate	VERB
inlawrev-3205	346	45	the	the	DET
inlawrev-3205	346	46	taxpayers	taxpayer	NOUN
inlawrev-3205	346	47	'	'	PART
inlawrev-3205	346	48	equal	equal	ADJ
inlawrev-3205	346	49	protection	protection	NOUN
inlawrev-3205	346	50	rights	right	NOUN
inlawrev-3205	346	51	under	under	ADP
inlawrev-3205	346	52	the	the	DET
inlawrev-3205	346	53	fourteenth	fourteenth	ADJ
inlawrev-3205	346	54	amendment	amendment	NOUN
inlawrev-3205	346	55	to	to	ADP
inlawrev-3205	346	56	the	the	DET
inlawrev-3205	346	57	united	united	PROPN
inlawrev-3205	346	58	states	states	PROPN
inlawrev-3205	346	59	constitution	constitution	NOUN
inlawrev-3205	346	60	;	;	PUNCT
inlawrev-3205	346	61	(	(	PUNCT
inlawrev-3205	346	62	3	3	X
inlawrev-3205	346	63	)	)	PUNCT
inlawrev-3205	346	64	whether	whether	SCONJ
inlawrev-3205	346	65	the	the	DET
inlawrev-3205	346	66	icset	icset	VERB
inlawrev-3205	346	67	violated	violate	VERB
inlawrev-3205	346	68	the	the	DET
inlawrev-3205	346	69	taxpayers	taxpayer	NOUN
inlawrev-3205	346	70	'	'	PART
inlawrev-3205	346	71	due	due	ADJ
inlawrev-3205	346	72	process	process	NOUN
inlawrev-3205	346	73	rights	right	NOUN
inlawrev-3205	346	74	under	under	ADP
inlawrev-3205	346	75	the	the	DET
inlawrev-3205	346	76	fourteenth	fourteenth	ADJ
inlawrev-3205	346	77	amendment	amendment	NOUN
inlawrev-3205	346	78	to	to	ADP
inlawrev-3205	346	79	the	the	DET
inlawrev-3205	346	80	united	united	PROPN
inlawrev-3205	346	81	states	states	PROPN
inlawrev-3205	346	82	constitution	constitution	NOUN
inlawrev-3205	346	83	;	;	PUNCT
inlawrev-3205	346	84	and	and	CCONJ
inlawrev-3205	346	85	(	(	PUNCT
inlawrev-3205	346	86	4	4	X
inlawrev-3205	346	87	)	)	PUNCT
inlawrev-3205	346	88	whether	whether	SCONJ
inlawrev-3205	346	89	the	the	DET
inlawrev-3205	346	90	icset	icset	VERB
inlawrev-3205	346	91	violated	violate	VERB
inlawrev-3205	346	92	the	the	DET
inlawrev-3205	346	93	double	double	ADJ
inlawrev-3205	346	94	jeopardy	jeopardy	NOUN
inlawrev-3205	346	95	clause	clause	NOUN
inlawrev-3205	346	96	of	of	ADP
inlawrev-3205	346	97	the	the	DET
inlawrev-3205	346	98	fifth	fifth	ADJ
inlawrev-3205	346	99	amendment	amendment	NOUN
inlawrev-3205	346	100	to	to	ADP
inlawrev-3205	346	101	the	the	DET
inlawrev-3205	346	102	united	united	PROPN
inlawrev-3205	346	103	states	states	PROPN
inlawrev-3205	346	104	constitution	constitution	PROPN
inlawrev-3205	346	105	.	.	PUNCT
inlawrev-3205	347	1	with	with	ADP
inlawrev-3205	347	2	respect	respect	NOUN
inlawrev-3205	347	3	to	to	ADP
inlawrev-3205	347	4	the	the	DET
inlawrev-3205	347	5	self	self	NOUN
inlawrev-3205	347	6	-	-	PUNCT
inlawrev-3205	347	7	incrimination	incrimination	NOUN
inlawrev-3205	347	8	issue	issue	NOUN
inlawrev-3205	347	9	,	,	PUNCT
inlawrev-3205	347	10	the	the	DET
inlawrev-3205	347	11	tax	tax	NOUN
inlawrev-3205	347	12	court	court	NOUN
inlawrev-3205	347	13	held	hold	VERB
inlawrev-3205	347	14	that	that	SCONJ
inlawrev-3205	347	15	the	the	DET
inlawrev-3205	347	16	icset	icset	NOUN
inlawrev-3205	347	17	did	do	AUX
inlawrev-3205	347	18	not	not	PART
inlawrev-3205	347	19	compel	compel	VERB
inlawrev-3205	347	20	a	a	DET
inlawrev-3205	347	21	person	person	NOUN
inlawrev-3205	347	22	,	,	PUNCT
inlawrev-3205	347	23	who	who	PRON
inlawrev-3205	347	24	was	be	AUX
inlawrev-3205	347	25	liable	liable	ADJ
inlawrev-3205	347	26	for	for	ADP
inlawrev-3205	347	27	the	the	DET
inlawrev-3205	347	28	icset	icset	NOUN
inlawrev-3205	347	29	,	,	PUNCT
inlawrev-3205	347	30	to	to	PART
inlawrev-3205	347	31	reveal	reveal	VERB
inlawrev-3205	347	32	any	any	DET
inlawrev-3205	347	33	self	self	NOUN
inlawrev-3205	347	34	-	-	PUNCT
inlawrev-3205	347	35	incriminating	incriminate	VERB
inlawrev-3205	347	36	information	information	NOUN
inlawrev-3205	347	37	.	.	PUNCT
inlawrev-3205	348	1	the	the	DET
inlawrev-3205	348	2	court	court	NOUN
inlawrev-3205	348	3	further	far	ADV
inlawrev-3205	348	4	concluded	conclude	VERB
inlawrev-3205	348	5	that	that	SCONJ
inlawrev-3205	348	6	even	even	ADV
inlawrev-3205	348	7	if	if	SCONJ
inlawrev-3205	348	8	the	the	DET
inlawrev-3205	348	9	icset	icset	NOUN
inlawrev-3205	348	10	did	do	AUX
inlawrev-3205	348	11	have	have	VERB
inlawrev-3205	348	12	such	such	DET
inlawrev-3205	348	13	a	a	DET
inlawrev-3205	348	14	requirement	requirement	NOUN
inlawrev-3205	348	15	,	,	PUNCT
inlawrev-3205	348	16	the	the	DET
inlawrev-3205	348	17	icset	icset	VERB
inlawrev-3205	348	18	granted	grant	VERB
inlawrev-3205	348	19	use	use	NOUN
inlawrev-3205	348	20	immunity	immunity	NOUN
inlawrev-3205	348	21	and	and	CCONJ
inlawrev-3205	348	22	derivative	derivative	ADJ
inlawrev-3205	348	23	use	use	NOUN
inlawrev-3205	348	24	immunity	immunity	NOUN
inlawrev-3205	348	25	over	over	ADP
inlawrev-3205	348	26	all	all	PRON
inlawrev-3205	348	27	of	of	ADP
inlawrev-3205	348	28	the	the	DET
inlawrev-3205	348	29	confidential	confidential	ADJ
inlawrev-3205	348	30	information	information	NOUN
inlawrev-3205	348	31	which	which	PRON
inlawrev-3205	348	32	the	the	DET
inlawrev-3205	348	33	idsr	idsr	NOUN
inlawrev-3205	348	34	acquired	acquire	VERB
inlawrev-3205	348	35	.	.	PUNCT
inlawrev-3205	349	1	82	82	NUM
inlawrev-3205	349	2	therefore	therefore	ADV
inlawrev-3205	349	3	,	,	PUNCT
inlawrev-3205	349	4	the	the	DET
inlawrev-3205	349	5	tax	tax	NOUN
inlawrev-3205	349	6	court	court	NOUN
inlawrev-3205	349	7	held	hold	VERB
inlawrev-3205	349	8	that	that	SCONJ
inlawrev-3205	349	9	the	the	DET
inlawrev-3205	349	10	icset	icset	NOUN
inlawrev-3205	349	11	did	do	AUX
inlawrev-3205	349	12	not	not	PART
inlawrev-3205	349	13	violate	violate	VERB
inlawrev-3205	349	14	the	the	DET
inlawrev-3205	349	15	fifth	fifth	ADJ
inlawrev-3205	349	16	amendment	amendment	NOUN
inlawrev-3205	349	17	's	's	PART
inlawrev-3205	349	18	privilege	privilege	NOUN
inlawrev-3205	349	19	against	against	ADP
inlawrev-3205	349	20	self	self	NOUN
inlawrev-3205	349	21	-	-	PUNCT
inlawrev-3205	349	22	incrimination	incrimination	NOUN
inlawrev-3205	349	23	.	.	PUNCT
inlawrev-3205	350	1	83	83	NUM
inlawrev-3205	350	2	with	with	ADP
inlawrev-3205	350	3	respect	respect	NOUN
inlawrev-3205	350	4	to	to	ADP
inlawrev-3205	350	5	the	the	DET
inlawrev-3205	350	6	equal	equal	ADJ
inlawrev-3205	350	7	protection	protection	NOUN
inlawrev-3205	350	8	rights	right	NOUN
inlawrev-3205	350	9	issue	issue	NOUN
inlawrev-3205	350	10	,	,	PUNCT
inlawrev-3205	350	11	the	the	DET
inlawrev-3205	350	12	tax	tax	NOUN
inlawrev-3205	350	13	court	court	NOUN
inlawrev-3205	350	14	stated	state	VERB
inlawrev-3205	350	15	that	that	SCONJ
inlawrev-3205	350	16	78	78	NUM
inlawrev-3205	350	17	.	.	PUNCT
inlawrev-3205	351	1	i	i	PRON
inlawrev-3205	351	2	d.	d.	PROPN
inlawrev-3205	351	3	§	§	PROPN
inlawrev-3205	351	4	6	6	NUM
inlawrev-3205	351	5	-	-	SYM
inlawrev-3205	351	6	7	7	NUM
inlawrev-3205	351	7	-	-	PUNCT
inlawrev-3205	351	8	3	3	NUM
inlawrev-3205	351	9	-	-	SYM
inlawrev-3205	351	10	5	5	NUM
inlawrev-3205	351	11	.	.	NOUN
inlawrev-3205	351	12	79	79	NUM
inlawrev-3205	351	13	.	.	PUNCT
inlawrev-3205	352	1	i	i	PRON
inlawrev-3205	352	2	d.	d.	PROPN
inlawrev-3205	352	3	§	§	PROPN
inlawrev-3205	352	4	6	6	NUM
inlawrev-3205	352	5	-	-	SYM
inlawrev-3205	352	6	7	7	NUM
inlawrev-3205	352	7	-	-	SYM
inlawrev-3205	352	8	311	311	NUM
inlawrev-3205	352	9	(	(	PUNCT
inlawrev-3205	352	10	a	a	NOUN
inlawrev-3205	352	11	)	)	PUNCT
inlawrev-3205	352	12	.	.	PUNCT
inlawrev-3205	353	1	80	80	NUM
inlawrev-3205	353	2	.	.	PUNCT
inlawrev-3205	354	1	i	i	PRON
inlawrev-3205	354	2	d.	d.	PROPN
inlawrev-3205	354	3	§	§	PROPN
inlawrev-3205	354	4	6	6	NUM
inlawrev-3205	354	5	-	-	SYM
inlawrev-3205	354	6	7	7	NUM
inlawrev-3205	354	7	-	-	PUNCT
inlawrev-3205	354	8	3	3	NUM
inlawrev-3205	354	9	-	-	SYM
inlawrev-3205	354	10	6	6	NUM
inlawrev-3205	354	11	.	.	NOUN
inlawrev-3205	354	12	81	81	NUM
inlawrev-3205	354	13	.	.	PUNCT
inlawrev-3205	355	1	clifft	clifft	NOUN
inlawrev-3205	355	2	v.	v.	ADP
inlawrev-3205	355	3	indiana	indiana	PROPN
inlawrev-3205	355	4	dep't	dep't	PROPN
inlawrev-3205	355	5	of	of	ADP
inlawrev-3205	355	6	state	state	NOUN
inlawrev-3205	355	7	revenue	revenue	NOUN
inlawrev-3205	355	8	,	,	PUNCT
inlawrev-3205	355	9	641	641	NUM
inlawrev-3205	355	10	n.e.2d	n.e.2d	NOUN
inlawrev-3205	355	11	682	682	NUM
inlawrev-3205	355	12	(	(	PUNCT
inlawrev-3205	355	13	ind	ind	NOUN
inlawrev-3205	355	14	.	.	PUNCT
inlawrev-3205	356	1	t.c	t.c	PROPN
inlawrev-3205	356	2	.	.	PROPN
inlawrev-3205	356	3	1994	1994	NUM
inlawrev-3205	356	4	)	)	PUNCT
inlawrev-3205	356	5	,	,	PUNCT
inlawrev-3205	356	6	rev'd	rev'd	VERB
inlawrev-3205	356	7	in	in	ADP
inlawrev-3205	356	8	part	part	NOUN
inlawrev-3205	356	9	,	,	PUNCT
inlawrev-3205	356	10	660	660	NUM
inlawrev-3205	356	11	n.e.2d	n.e.2d	NOUN
inlawrev-3205	356	12	310	310	NUM
inlawrev-3205	356	13	(	(	PUNCT
inlawrev-3205	356	14	ind	ind	NOUN
inlawrev-3205	356	15	.	.	PUNCT
inlawrev-3205	356	16	1995	1995	NUM
inlawrev-3205	356	17	)	)	PUNCT
inlawrev-3205	356	18	;	;	PUNCT
inlawrev-3205	356	19	hall	hall	PROPN
inlawrev-3205	356	20	v.	v.	PROPN
inlawrev-3205	356	21	indiana	indiana	PROPN
inlawrev-3205	356	22	dep't	dep't	PROPN
inlawrev-3205	356	23	of	of	ADP
inlawrev-3205	356	24	state	state	NOUN
inlawrev-3205	356	25	revenue	revenue	NOUN
inlawrev-3205	356	26	,	,	PUNCT
inlawrev-3205	356	27	641	641	NUM
inlawrev-3205	356	28	n.e.2d	n.e.2d	NOUN
inlawrev-3205	356	29	694	694	NUM
inlawrev-3205	356	30	(	(	PUNCT
inlawrev-3205	356	31	ind	ind	NOUN
inlawrev-3205	356	32	.	.	PUNCT
inlawrev-3205	357	1	t.c	t.c	PROPN
inlawrev-3205	357	2	.	.	PROPN
inlawrev-3205	357	3	1994	1994	NUM
inlawrev-3205	357	4	)	)	PUNCT
inlawrev-3205	357	5	,	,	PUNCT
inlawrev-3205	357	6	rev'd	rev'd	VERB
inlawrev-3205	357	7	in	in	ADP
inlawrev-3205	357	8	part	part	NOUN
inlawrev-3205	357	9	,	,	PUNCT
inlawrev-3205	357	10	660	660	NUM
inlawrev-3205	357	11	n.e.2d	n.e.2d	NOUN
inlawrev-3205	357	12	319	319	NUM
inlawrev-3205	357	13	(	(	PUNCT
inlawrev-3205	357	14	ind	ind	NOUN
inlawrev-3205	357	15	.	.	PUNCT
inlawrev-3205	357	16	1995	1995	NUM
inlawrev-3205	357	17	)	)	PUNCT
inlawrev-3205	357	18	;	;	PUNCT
inlawrev-3205	357	19	bailey	bailey	PROPN
inlawrev-3205	357	20	v.	v.	PROPN
inlawrev-3205	357	21	indiana	indiana	PROPN
inlawrev-3205	357	22	dep't	dep't	PROPN
inlawrev-3205	357	23	of	of	ADP
inlawrev-3205	357	24	state	state	NOUN
inlawrev-3205	357	25	revenue	revenue	NOUN
inlawrev-3205	357	26	,	,	PUNCT
inlawrev-3205	357	27	641	641	NUM
inlawrev-3205	357	28	n.e.2d	n.e.2d	NOUN
inlawrev-3205	357	29	695	695	NUM
inlawrev-3205	357	30	(	(	PUNCT
inlawrev-3205	357	31	ind	ind	NOUN
inlawrev-3205	357	32	.	.	PUNCT
inlawrev-3205	358	1	t.c	t.c	PROPN
inlawrev-3205	358	2	.	.	PROPN
inlawrev-3205	358	3	1994	1994	NUM
inlawrev-3205	358	4	)	)	PUNCT
inlawrev-3205	358	5	,	,	PUNCT
inlawrev-3205	358	6	rev'd	rev'd	VERB
inlawrev-3205	358	7	,	,	PUNCT
inlawrev-3205	358	8	660	660	NUM
inlawrev-3205	358	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	358	10	322	322	NUM
inlawrev-3205	358	11	(	(	PUNCT
inlawrev-3205	358	12	ind	ind	NOUN
inlawrev-3205	358	13	.	.	PUNCT
inlawrev-3205	358	14	1995	1995	NUM
inlawrev-3205	358	15	)	)	PUNCT
inlawrev-3205	358	16	;	;	PUNCT
inlawrev-3205	358	17	hayse	hayse	PROPN
inlawrev-3205	359	1	v.	v.	PROPN
inlawrev-3205	359	2	indiana	indiana	PROPN
inlawrev-3205	359	3	dep't	dep't	PROPN
inlawrev-3205	359	4	of	of	ADP
inlawrev-3205	359	5	state	state	NOUN
inlawrev-3205	359	6	revenue	revenue	NOUN
inlawrev-3205	359	7	,	,	PUNCT
inlawrev-3205	359	8	641	641	NUM
inlawrev-3205	359	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	359	10	698	698	NUM
inlawrev-3205	359	11	(	(	PUNCT
inlawrev-3205	359	12	ind	ind	NOUN
inlawrev-3205	359	13	.	.	PUNCT
inlawrev-3205	360	1	t.c	t.c	PROPN
inlawrev-3205	360	2	.	.	PROPN
inlawrev-3205	360	3	1994	1994	NUM
inlawrev-3205	360	4	)	)	PUNCT
inlawrev-3205	360	5	,	,	PUNCT
inlawrev-3205	360	6	rev'd	rev'd	VERB
inlawrev-3205	360	7	,	,	PUNCT
inlawrev-3205	360	8	660	660	NUM
inlawrev-3205	360	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	360	10	325	325	NUM
inlawrev-3205	360	11	(	(	PUNCT
inlawrev-3205	360	12	ind	ind	NOUN
inlawrev-3205	360	13	.	.	PUNCT
inlawrev-3205	360	14	1995	1995	NUM
inlawrev-3205	360	15	)	)	PUNCT
inlawrev-3205	360	16	.	.	PUNCT
inlawrev-3205	361	1	82	82	NUM
inlawrev-3205	361	2	.	.	PUNCT
inlawrev-3205	362	1	clifft	clifft	NOUN
inlawrev-3205	362	2	,	,	PUNCT
inlawrev-3205	362	3	641	641	NUM
inlawrev-3205	362	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	362	5	at	at	ADP
inlawrev-3205	362	6	686	686	NUM
inlawrev-3205	362	7	-	-	SYM
inlawrev-3205	362	8	89	89	NUM
inlawrev-3205	362	9	.	.	PUNCT
inlawrev-3205	362	10	83	83	NUM
inlawrev-3205	362	11	.	.	PUNCT
inlawrev-3205	363	1	i	i	PRON
inlawrev-3205	363	2	d.	d.	PROPN
inlawrev-3205	363	3	at	at	ADP
inlawrev-3205	363	4	689	689	NUM
inlawrev-3205	363	5	.	.	PUNCT
inlawrev-3205	363	6	1996	1996	NUM
inlawrev-3205	363	7	]	]	PUNCT
inlawrev-3205	363	8	taxation	taxation	NOUN
inlawrev-3205	363	9	1091	1091	NUM
inlawrev-3205	363	10	because	because	SCONJ
inlawrev-3205	363	11	an	an	DET
inlawrev-3205	363	12	indiana	indiana	PROPN
inlawrev-3205	363	13	code	code	PROPN
inlawrev-3205	363	14	section	section	NOUN
inlawrev-3205	363	15	35	35	NUM
inlawrev-3205	363	16	-	-	SYM
inlawrev-3205	363	17	48	48	NUM
inlawrev-3205	363	18	-	-	SYM
inlawrev-3205	363	19	3	3	NUM
inlawrev-3205	363	20	registration	registration	NOUN
inlawrev-3205	363	21	was	be	AUX
inlawrev-3205	363	22	a	a	DET
inlawrev-3205	363	23	nullity	nullity	NOUN
inlawrev-3205	363	24	as	as	ADP
inlawrev-3205	363	25	to	to	ADP
inlawrev-3205	363	26	activities	activity	NOUN
inlawrev-3205	363	27	and	and	CCONJ
inlawrev-3205	363	28	controlled	control	VERB
inlawrev-3205	363	29	substances	substance	NOUN
inlawrev-3205	363	30	that	that	PRON
inlawrev-3205	363	31	were	be	AUX
inlawrev-3205	363	32	beyond	beyond	ADP
inlawrev-3205	363	33	the	the	DET
inlawrev-3205	363	34	scope	scope	NOUN
inlawrev-3205	363	35	of	of	ADP
inlawrev-3205	363	36	the	the	DET
inlawrev-3205	363	37	icset	icset	NOUN
inlawrev-3205	363	38	,	,	PUNCT
inlawrev-3205	363	39	any	any	DET
inlawrev-3205	363	40	person	person	NOUN
inlawrev-3205	363	41	who	who	PRON
inlawrev-3205	363	42	delivered	deliver	VERB
inlawrev-3205	363	43	,	,	PUNCT
inlawrev-3205	363	44	possessed	possess	VERB
inlawrev-3205	363	45	,	,	PUNCT
inlawrev-3205	363	46	or	or	CCONJ
inlawrev-3205	363	47	manufactured	manufacture	VERB
inlawrev-3205	363	48	a	a	DET
inlawrev-3205	363	49	controlled	control	VERB
inlawrev-3205	363	50	substance	substance	NOUN
inlawrev-3205	363	51	in	in	ADP
inlawrev-3205	363	52	violation	violation	NOUN
inlawrev-3205	363	53	of	of	ADP
inlawrev-3205	363	54	indiana	indiana	PROPN
inlawrev-3205	363	55	code	code	PROPN
inlawrev-3205	363	56	section	section	NOUN
inlawrev-3205	363	57	35	35	NUM
inlawrev-3205	363	58	-	-	SYM
inlawrev-3205	363	59	48	48	NUM
inlawrev-3205	363	60	-	-	SYM
inlawrev-3205	363	61	4	4	NUM
inlawrev-3205	363	62	or	or	CCONJ
inlawrev-3205	363	63	21	21	NUM
inlawrev-3205	363	64	u.s.c	u.s.c	ADJ
inlawrev-3205	363	65	.	.	PUNCT
inlawrev-3205	364	1	sections	section	NOUN
inlawrev-3205	364	2	841	841	NUM
inlawrev-3205	364	3	through	through	ADP
inlawrev-3205	364	4	852	852	NUM
inlawrev-3205	364	5	,	,	PUNCT
inlawrev-3205	364	6	was	be	AUX
inlawrev-3205	364	7	simply	simply	ADV
inlawrev-3205	364	8	not	not	PART
inlawrev-3205	364	9	registered	register	VERB
inlawrev-3205	364	10	under	under	ADP
inlawrev-3205	364	11	indiana	indiana	PROPN
inlawrev-3205	364	12	code	code	PROPN
inlawrev-3205	364	13	section	section	NOUN
inlawrev-3205	364	14	35	35	NUM
inlawrev-3205	364	15	-	-	SYM
inlawrev-3205	364	16	48	48	NUM
inlawrev-3205	364	17	-	-	SYM
inlawrev-3205	364	18	3	3	NUM
inlawrev-3205	364	19	for	for	ADP
inlawrev-3205	364	20	purposes	purpose	NOUN
inlawrev-3205	364	21	of	of	ADP
inlawrev-3205	364	22	the	the	DET
inlawrev-3205	364	23	icset.84	icset.84	PROPN
inlawrev-3205	364	24	thus	thus	ADV
inlawrev-3205	364	25	,	,	PUNCT
inlawrev-3205	364	26	the	the	DET
inlawrev-3205	364	27	tax	tax	NOUN
inlawrev-3205	364	28	court	court	NOUN
inlawrev-3205	364	29	concluded	conclude	VERB
inlawrev-3205	364	30	,	,	PUNCT
inlawrev-3205	364	31	the	the	DET
inlawrev-3205	364	32	icset	icset	VERB
inlawrev-3205	364	33	did	do	AUX
inlawrev-3205	364	34	not	not	PART
inlawrev-3205	364	35	discriminate	discriminate	VERB
inlawrev-3205	364	36	between	between	ADP
inlawrev-3205	364	37	indiana	indiana	PROPN
inlawrev-3205	364	38	code	code	PROPN
inlawrev-3205	364	39	section	section	NOUN
inlawrev-3205	364	40	35	35	NUM
inlawrev-3205	364	41	-	-	SYM
inlawrev-3205	364	42	48	48	NUM
inlawrev-3205	364	43	-	-	SYM
inlawrev-3205	364	44	3	3	NUM
inlawrev-3205	364	45	registrants	registrant	NOUN
inlawrev-3205	364	46	and	and	CCONJ
inlawrev-3205	364	47	non	non	NOUN
inlawrev-3205	364	48	-	-	NOUN
inlawrev-3205	364	49	registrants	registrant	NOUN
inlawrev-3205	364	50	and	and	CCONJ
inlawrev-3205	364	51	,	,	PUNCT
inlawrev-3205	364	52	therefore	therefore	ADV
inlawrev-3205	364	53	,	,	PUNCT
inlawrev-3205	364	54	there	there	PRON
inlawrev-3205	364	55	was	be	VERB
inlawrev-3205	364	56	no	no	DET
inlawrev-3205	364	57	equal	equal	ADJ
inlawrev-3205	364	58	protection	protection	NOUN
inlawrev-3205	364	59	violation	violation	NOUN
inlawrev-3205	364	60	.	.	PUNCT
inlawrev-3205	365	1	85	85	NUM
inlawrev-3205	366	1	with	with	ADP
inlawrev-3205	366	2	respect	respect	NOUN
inlawrev-3205	366	3	to	to	ADP
inlawrev-3205	366	4	the	the	DET
inlawrev-3205	366	5	due	due	ADJ
inlawrev-3205	366	6	process	process	NOUN
inlawrev-3205	366	7	issue	issue	NOUN
inlawrev-3205	366	8	,	,	PUNCT
inlawrev-3205	366	9	the	the	DET
inlawrev-3205	366	10	tax	tax	NOUN
inlawrev-3205	366	11	court	court	NOUN
inlawrev-3205	366	12	stated	state	VERB
inlawrev-3205	366	13	that	that	SCONJ
inlawrev-3205	366	14	the	the	DET
inlawrev-3205	366	15	moment	moment	NOUN
inlawrev-3205	366	16	a	a	DET
inlawrev-3205	366	17	person	person	NOUN
inlawrev-3205	366	18	received	receive	VERB
inlawrev-3205	366	19	a	a	DET
inlawrev-3205	366	20	jeopardy	jeopardy	NOUN
inlawrev-3205	366	21	assessment	assessment	NOUN
inlawrev-3205	366	22	from	from	ADP
inlawrev-3205	366	23	the	the	DET
inlawrev-3205	366	24	idsr	idsr	NOUN
inlawrev-3205	366	25	,	,	PUNCT
inlawrev-3205	366	26	with	with	ADP
inlawrev-3205	366	27	the	the	DET
inlawrev-3205	366	28	idsr	idsr	NOUN
inlawrev-3205	366	29	's	's	PART
inlawrev-3205	366	30	concomitant	concomitant	ADJ
inlawrev-3205	366	31	payment	payment	NOUN
inlawrev-3205	366	32	demand	demand	NOUN
inlawrev-3205	366	33	,	,	PUNCT
inlawrev-3205	366	34	and	and	CCONJ
inlawrev-3205	366	35	before	before	SCONJ
inlawrev-3205	366	36	the	the	DET
inlawrev-3205	366	37	idsr	idsr	NOUN
inlawrev-3205	366	38	issued	issue	VERB
inlawrev-3205	366	39	a	a	DET
inlawrev-3205	366	40	tax	tax	NOUN
inlawrev-3205	366	41	warrant	warrant	NOUN
inlawrev-3205	366	42	and	and	CCONJ
inlawrev-3205	366	43	began	begin	VERB
inlawrev-3205	366	44	collection	collection	NOUN
inlawrev-3205	366	45	efforts	effort	NOUN
inlawrev-3205	366	46	,	,	PUNCT
inlawrev-3205	366	47	the	the	DET
inlawrev-3205	366	48	person	person	NOUN
inlawrev-3205	366	49	assessed	assess	VERB
inlawrev-3205	366	50	had	have	VERB
inlawrev-3205	366	51	the	the	DET
inlawrev-3205	366	52	ability	ability	NOUN
inlawrev-3205	366	53	to	to	PART
inlawrev-3205	366	54	seek	seek	VERB
inlawrev-3205	366	55	injunctive	injunctive	ADJ
inlawrev-3205	366	56	relief	relief	NOUN
inlawrev-3205	366	57	from	from	ADP
inlawrev-3205	366	58	the	the	DET
inlawrev-3205	366	59	tax	tax	NOUN
inlawrev-3205	366	60	court	court	NOUN
inlawrev-3205	366	61	.	.	PUNCT
inlawrev-3205	367	1	the	the	DET
inlawrev-3205	367	2	court	court	NOUN
inlawrev-3205	367	3	noted	note	VERB
inlawrev-3205	367	4	that	that	SCONJ
inlawrev-3205	367	5	the	the	DET
inlawrev-3205	367	6	procedure	procedure	NOUN
inlawrev-3205	367	7	allowed	allow	VERB
inlawrev-3205	367	8	for	for	ADP
inlawrev-3205	367	9	review	review	NOUN
inlawrev-3205	367	10	in	in	ADP
inlawrev-3205	367	11	a	a	DET
inlawrev-3205	367	12	meaningful	meaningful	ADJ
inlawrev-3205	367	13	time	time	NOUN
inlawrev-3205	367	14	and	and	CCONJ
inlawrev-3205	367	15	a	a	DET
inlawrev-3205	367	16	meaningful	meaningful	ADJ
inlawrev-3205	367	17	manner	manner	NOUN
inlawrev-3205	367	18	before	before	ADP
inlawrev-3205	367	19	a	a	DET
inlawrev-3205	367	20	court	court	NOUN
inlawrev-3205	367	21	of	of	ADP
inlawrev-3205	367	22	competent	competent	ADJ
inlawrev-3205	367	23	jurisdiction	jurisdiction	NOUN
inlawrev-3205	367	24	,	,	PUNCT
inlawrev-3205	367	25	and	and	CCONJ
inlawrev-3205	367	26	thus	thus	ADV
inlawrev-3205	367	27	,	,	PUNCT
inlawrev-3205	367	28	the	the	DET
inlawrev-3205	367	29	procedure	procedure	NOUN
inlawrev-3205	367	30	satisfied	satisfied	ADJ
inlawrev-3205	367	31	due	due	ADJ
inlawrev-3205	367	32	process	process	NOUN
inlawrev-3205	367	33	.	.	PUNCT
inlawrev-3205	368	1	86	86	NUM
inlawrev-3205	368	2	finally	finally	ADV
inlawrev-3205	368	3	,	,	PUNCT
inlawrev-3205	368	4	with	with	ADP
inlawrev-3205	368	5	respect	respect	NOUN
inlawrev-3205	368	6	to	to	ADP
inlawrev-3205	368	7	the	the	DET
inlawrev-3205	368	8	double	double	ADJ
inlawrev-3205	368	9	jeopardy	jeopardy	NOUN
inlawrev-3205	368	10	issue	issue	NOUN
inlawrev-3205	368	11	,	,	PUNCT
inlawrev-3205	368	12	the	the	DET
inlawrev-3205	368	13	tax	tax	NOUN
inlawrev-3205	368	14	court	court	NOUN
inlawrev-3205	368	15	stated	state	VERB
inlawrev-3205	368	16	that	that	SCONJ
inlawrev-3205	368	17	the	the	DET
inlawrev-3205	368	18	icset	icset	NOUN
inlawrev-3205	368	19	was	be	AUX
inlawrev-3205	368	20	a	a	DET
inlawrev-3205	368	21	punishment	punishment	NOUN
inlawrev-3205	368	22	for	for	ADP
inlawrev-3205	368	23	double	double	ADJ
inlawrev-3205	368	24	jeopardy	jeopardy	NOUN
inlawrev-3205	368	25	purposes.87	purposes.87	NOUN
inlawrev-3205	368	26	therefore	therefore	ADV
inlawrev-3205	368	27	,	,	PUNCT
inlawrev-3205	368	28	the	the	DET
inlawrev-3205	368	29	idsr	idsr	NOUN
inlawrev-3205	368	30	was	be	AUX
inlawrev-3205	368	31	not	not	PART
inlawrev-3205	368	32	entitled	entitle	VERB
inlawrev-3205	368	33	to	to	PART
inlawrev-3205	368	34	collect	collect	VERB
inlawrev-3205	368	35	the	the	DET
inlawrev-3205	368	36	icset	icset	NOUN
inlawrev-3205	368	37	from	from	ADP
inlawrev-3205	368	38	any	any	DET
inlawrev-3205	368	39	petitioner	petitioner	NOUN
inlawrev-3205	368	40	who	who	PRON
inlawrev-3205	368	41	had	have	AUX
inlawrev-3205	368	42	already	already	ADV
inlawrev-3205	368	43	pled	plead	VERB
inlawrev-3205	368	44	guilty	guilty	ADJ
inlawrev-3205	368	45	to	to	ADP
inlawrev-3205	368	46	or	or	CCONJ
inlawrev-3205	368	47	been	be	AUX
inlawrev-3205	368	48	convicted	convict	VERB
inlawrev-3205	368	49	of	of	ADP
inlawrev-3205	368	50	a	a	DET
inlawrev-3205	368	51	class	class	NOUN
inlawrev-3205	368	52	a	a	DET
inlawrev-3205	368	53	misdemeanor	misdemeanor	NOUN
inlawrev-3205	368	54	.	.	PUNCT
inlawrev-3205	369	1	88	88	NUM
inlawrev-3205	369	2	the	the	DET
inlawrev-3205	369	3	indiana	indiana	PROPN
inlawrev-3205	369	4	supreme	supreme	PROPN
inlawrev-3205	369	5	court	court	PROPN
inlawrev-3205	369	6	reversed	reverse	VERB
inlawrev-3205	369	7	the	the	DET
inlawrev-3205	369	8	tax	tax	NOUN
inlawrev-3205	369	9	court	court	NOUN
inlawrev-3205	369	10	's	's	PART
inlawrev-3205	369	11	decision	decision	NOUN
inlawrev-3205	369	12	with	with	ADP
inlawrev-3205	369	13	respect	respect	NOUN
inlawrev-3205	369	14	to	to	ADP
inlawrev-3205	369	15	the	the	DET
inlawrev-3205	369	16	double	double	ADJ
inlawrev-3205	369	17	jeopardy	jeopardy	NOUN
inlawrev-3205	369	18	issue	issue	NOUN
inlawrev-3205	369	19	.	.	PUNCT
inlawrev-3205	370	1	89	89	NUM
inlawrev-3205	371	1	the	the	DET
inlawrev-3205	371	2	supreme	supreme	PROPN
inlawrev-3205	371	3	court	court	PROPN
inlawrev-3205	371	4	held	hold	VERB
inlawrev-3205	371	5	that	that	SCONJ
inlawrev-3205	371	6	the	the	DET
inlawrev-3205	371	7	icset	icset	NOUN
inlawrev-3205	371	8	was	be	AUX
inlawrev-3205	371	9	a	a	DET
inlawrev-3205	371	10	punishment	punishment	NOUN
inlawrev-3205	371	11	that	that	PRON
inlawrev-3205	371	12	attaches	attach	VERB
inlawrev-3205	371	13	at	at	ADP
inlawrev-3205	371	14	the	the	DET
inlawrev-3205	371	15	moment	moment	NOUN
inlawrev-3205	371	16	of	of	ADP
inlawrev-3205	371	17	the	the	DET
inlawrev-3205	371	18	assessment	assessment	NOUN
inlawrev-3205	371	19	of	of	ADP
inlawrev-3205	371	20	the	the	DET
inlawrev-3205	371	21	icset.90	icset.90	ADV
inlawrev-3205	371	22	consequently	consequently	ADV
inlawrev-3205	371	23	,	,	PUNCT
inlawrev-3205	371	24	in	in	ADP
inlawrev-3205	371	25	each	each	DET
inlawrev-3205	371	26	case	case	NOUN
inlawrev-3205	371	27	,	,	PUNCT
inlawrev-3205	371	28	the	the	DET
inlawrev-3205	371	29	assessment	assessment	NOUN
inlawrev-3205	371	30	was	be	AUX
inlawrev-3205	371	31	the	the	DET
inlawrev-3205	371	32	first	first	ADJ
inlawrev-3205	371	33	jeopardy	jeopardy	NOUN
inlawrev-3205	371	34	and	and	CCONJ
inlawrev-3205	371	35	the	the	DET
inlawrev-3205	371	36	conviction	conviction	NOUN
inlawrev-3205	371	37	or	or	CCONJ
inlawrev-3205	371	38	plea	plea	NOUN
inlawrev-3205	371	39	bargain	bargain	NOUN
inlawrev-3205	371	40	was	be	AUX
inlawrev-3205	371	41	the	the	DET
inlawrev-3205	371	42	second	second	ADJ
inlawrev-3205	371	43	jeopardy	jeopardy	NOUN
inlawrev-3205	371	44	,	,	PUNCT
inlawrev-3205	371	45	the	the	DET
inlawrev-3205	371	46	latter	latter	ADJ
inlawrev-3205	371	47	being	be	AUX
inlawrev-3205	371	48	contrary	contrary	ADJ
inlawrev-3205	371	49	to	to	ADP
inlawrev-3205	371	50	the	the	DET
inlawrev-3205	371	51	double	double	ADJ
inlawrev-3205	371	52	jeopardy	jeopardy	NOUN
inlawrev-3205	371	53	clause	clause	NOUN
inlawrev-3205	371	54	.	.	PUNCT
inlawrev-3205	372	1	b.	b.	PROPN
inlawrev-3205	372	2	indiana	indiana	PROPN
inlawrev-3205	372	3	financial	financial	PROPN
inlawrev-3205	372	4	institutions	institution	NOUN
inlawrev-3205	372	5	tax	tax	NOUN
inlawrev-3205	372	6	(	(	PUNCT
inlawrev-3205	372	7	fit	fit	NOUN
inlawrev-3205	372	8	)	)	PUNCT
inlawrev-3205	372	9	in	in	ADP
inlawrev-3205	372	10	fort	fort	PROPN
inlawrev-3205	372	11	wayne	wayne	PROPN
inlawrev-3205	372	12	national	national	PROPN
inlawrev-3205	372	13	corp	corp	PROPN
inlawrev-3205	372	14	.	.	PROPN
inlawrev-3205	372	15	v.	v.	PROPN
inlawrev-3205	372	16	indiana	indiana	PROPN
inlawrev-3205	372	17	department	department	PROPN
inlawrev-3205	372	18	ofstate	ofstate	PROPN
inlawrev-3205	372	19	revenue	revenue	NOUN
inlawrev-3205	372	20	,	,	PUNCT
inlawrev-3205	372	21	91	91	NUM
inlawrev-3205	372	22	the	the	DET
inlawrev-3205	372	23	taxpayer	taxpayer	NOUN
inlawrev-3205	372	24	was	be	AUX
inlawrev-3205	372	25	a	a	DET
inlawrev-3205	372	26	bank	bank	NOUN
inlawrev-3205	372	27	which	which	PRON
inlawrev-3205	372	28	carried	carry	VERB
inlawrev-3205	372	29	on	on	ADP
inlawrev-3205	372	30	business	business	NOUN
inlawrev-3205	372	31	in	in	ADP
inlawrev-3205	372	32	the	the	DET
inlawrev-3205	372	33	state	state	NOUN
inlawrev-3205	372	34	of	of	ADP
inlawrev-3205	372	35	indiana	indiana	PROPN
inlawrev-3205	372	36	,	,	PUNCT
inlawrev-3205	372	37	and	and	CCONJ
inlawrev-3205	372	38	the	the	DET
inlawrev-3205	372	39	idsr	idsr	NOUN
inlawrev-3205	372	40	attempted	attempt	VERB
inlawrev-3205	372	41	to	to	PART
inlawrev-3205	372	42	impose	impose	VERB
inlawrev-3205	372	43	the	the	DET
inlawrev-3205	372	44	indiana	indiana	PROPN
inlawrev-3205	372	45	financial	financial	PROPN
inlawrev-3205	372	46	institution	institution	NOUN
inlawrev-3205	372	47	tax	tax	NOUN
inlawrev-3205	372	48	(	(	PUNCT
inlawrev-3205	372	49	ifit)92	ifit)92	PROPN
inlawrev-3205	372	50	on	on	ADP
inlawrev-3205	372	51	the	the	DET
inlawrev-3205	372	52	taxpayer	taxpayer	NOUN
inlawrev-3205	372	53	with	with	ADP
inlawrev-3205	372	54	respect	respect	NOUN
inlawrev-3205	372	55	to	to	ADP
inlawrev-3205	372	56	certain	certain	ADJ
inlawrev-3205	372	57	municipal	municipal	ADJ
inlawrev-3205	372	58	bond	bond	NOUN
inlawrev-3205	372	59	income	income	NOUN
inlawrev-3205	372	60	that	that	PRON
inlawrev-3205	372	61	the	the	DET
inlawrev-3205	372	62	taxpayer	taxpayer	NOUN
inlawrev-3205	372	63	received	receive	VERB
inlawrev-3205	372	64	during	during	ADP
inlawrev-3205	372	65	1990	1990	NUM
inlawrev-3205	372	66	.	.	PUNCT
inlawrev-3205	373	1	the	the	DET
inlawrev-3205	373	2	ifit	ifit	NOUN
inlawrev-3205	373	3	,	,	PUNCT
inlawrev-3205	373	4	which	which	PRON
inlawrev-3205	373	5	took	take	VERB
inlawrev-3205	373	6	effect	effect	NOUN
inlawrev-3205	373	7	on	on	ADP
inlawrev-3205	373	8	january	january	PROPN
inlawrev-3205	373	9	1	1	NUM
inlawrev-3205	373	10	,	,	PUNCT
inlawrev-3205	373	11	1990	1990	NUM
inlawrev-3205	373	12	,	,	PUNCT
inlawrev-3205	373	13	was	be	AUX
inlawrev-3205	373	14	an	an	DET
inlawrev-3205	373	15	8.5	8.5	NUM
inlawrev-3205	373	16	%	%	NOUN
inlawrev-3205	373	17	levy	levy	NOUN
inlawrev-3205	373	18	on	on	ADP
inlawrev-3205	373	19	the	the	DET
inlawrev-3205	373	20	remainder	remainder	NOUN
inlawrev-3205	373	21	of	of	ADP
inlawrev-3205	373	22	a	a	DET
inlawrev-3205	373	23	taxpayer	taxpayer	NOUN
inlawrev-3205	373	24	's	's	PART
inlawrev-3205	373	25	apportioned	apportion	VERB
inlawrev-3205	373	26	income	income	NOUN
inlawrev-3205	373	27	or	or	CCONJ
inlawrev-3205	373	28	adjusted	adjust	VERB
inlawrev-3205	373	29	gross	gross	ADJ
inlawrev-3205	373	30	income	income	NOUN
inlawrev-3205	373	31	84	84	NUM
inlawrev-3205	373	32	.	.	PUNCT
inlawrev-3205	374	1	i	i	PRON
inlawrev-3205	374	2	d.	d.	PROPN
inlawrev-3205	374	3	at	at	ADP
inlawrev-3205	374	4	690	690	NUM
inlawrev-3205	374	5	.	.	PUNCT
inlawrev-3205	374	6	85	85	NUM
inlawrev-3205	374	7	.	.	PUNCT
inlawrev-3205	375	1	i	i	PRON
inlawrev-3205	375	2	d.	d.	PROPN
inlawrev-3205	375	3	86	86	NUM
inlawrev-3205	375	4	.	.	PUNCT
inlawrev-3205	376	1	i	i	PRON
inlawrev-3205	376	2	d.	d.	PROPN
inlawrev-3205	376	3	at	at	ADP
inlawrev-3205	376	4	691	691	NUM
inlawrev-3205	376	5	.	.	PUNCT
inlawrev-3205	377	1	87	87	NUM
inlawrev-3205	377	2	.	.	PUNCT
inlawrev-3205	378	1	i	i	PRON
inlawrev-3205	378	2	d.	d.	PROPN
inlawrev-3205	378	3	at	at	ADP
inlawrev-3205	378	4	692	692	NUM
inlawrev-3205	378	5	-	-	SYM
inlawrev-3205	378	6	93	93	NUM
inlawrev-3205	378	7	.	.	PUNCT
inlawrev-3205	379	1	88	88	NUM
inlawrev-3205	379	2	.	.	PUNCT
inlawrev-3205	380	1	i	i	PRON
inlawrev-3205	380	2	d.	d.	PROPN
inlawrev-3205	380	3	at	at	ADP
inlawrev-3205	380	4	693	693	NUM
inlawrev-3205	380	5	.	.	PUNCT
inlawrev-3205	380	6	89	89	NUM
inlawrev-3205	380	7	.	.	PUNCT
inlawrev-3205	381	1	clifft	clifft	NOUN
inlawrev-3205	381	2	v.	v.	ADP
inlawrev-3205	381	3	indiana	indiana	PROPN
inlawrev-3205	381	4	dep't	dep't	PROPN
inlawrev-3205	381	5	of	of	ADP
inlawrev-3205	381	6	state	state	NOUN
inlawrev-3205	381	7	revenue	revenue	NOUN
inlawrev-3205	381	8	,	,	PUNCT
inlawrev-3205	381	9	660	660	NUM
inlawrev-3205	381	10	n.e.2d	n.e.2d	NOUN
inlawrev-3205	381	11	310	310	NUM
inlawrev-3205	381	12	(	(	PUNCT
inlawrev-3205	381	13	ind	ind	NOUN
inlawrev-3205	381	14	.	.	PUNCT
inlawrev-3205	381	15	1995	1995	NUM
inlawrev-3205	381	16	)	)	PUNCT
inlawrev-3205	381	17	;	;	PUNCT
inlawrev-3205	381	18	hall	hall	PROPN
inlawrev-3205	381	19	v.	v.	PROPN
inlawrev-3205	381	20	indiana	indiana	PROPN
inlawrev-3205	381	21	dep't	dep't	PROPN
inlawrev-3205	381	22	of	of	ADP
inlawrev-3205	381	23	state	state	NOUN
inlawrev-3205	381	24	revenue	revenue	NOUN
inlawrev-3205	381	25	,	,	PUNCT
inlawrev-3205	381	26	660	660	NUM
inlawrev-3205	381	27	n.e.2d	n.e.2d	NOUN
inlawrev-3205	381	28	319	319	NUM
inlawrev-3205	381	29	(	(	PUNCT
inlawrev-3205	381	30	ind	ind	NOUN
inlawrev-3205	381	31	.	.	PUNCT
inlawrev-3205	381	32	1995	1995	NUM
inlawrev-3205	381	33	)	)	PUNCT
inlawrev-3205	381	34	;	;	PUNCT
inlawrev-3205	381	35	bailey	bailey	PROPN
inlawrev-3205	381	36	v.	v.	PROPN
inlawrev-3205	381	37	indiana	indiana	PROPN
inlawrev-3205	381	38	dep't	dep't	PROPN
inlawrev-3205	381	39	of	of	ADP
inlawrev-3205	381	40	state	state	NOUN
inlawrev-3205	381	41	revenue	revenue	NOUN
inlawrev-3205	381	42	,	,	PUNCT
inlawrev-3205	381	43	660	660	NUM
inlawrev-3205	381	44	n.e.2d	n.e.2d	NOUN
inlawrev-3205	381	45	322	322	NUM
inlawrev-3205	381	46	(	(	PUNCT
inlawrev-3205	381	47	ind	ind	NOUN
inlawrev-3205	381	48	.	.	PUNCT
inlawrev-3205	381	49	1995	1995	NUM
inlawrev-3205	381	50	)	)	PUNCT
inlawrev-3205	381	51	;	;	PUNCT
inlawrev-3205	381	52	hayse	hayse	PROPN
inlawrev-3205	381	53	v.	v.	PROPN
inlawrev-3205	381	54	indiana	indiana	PROPN
inlawrev-3205	381	55	dep't	dep't	PROPN
inlawrev-3205	381	56	of	of	ADP
inlawrev-3205	381	57	state	state	NOUN
inlawrev-3205	381	58	revenue	revenue	NOUN
inlawrev-3205	381	59	,	,	PUNCT
inlawrev-3205	381	60	660	660	NUM
inlawrev-3205	381	61	n.e.2d	n.e.2d	NOUN
inlawrev-3205	381	62	325	325	NUM
inlawrev-3205	381	63	(	(	PUNCT
inlawrev-3205	381	64	ind	ind	NOUN
inlawrev-3205	381	65	.	.	PUNCT
inlawrev-3205	381	66	1995	1995	NUM
inlawrev-3205	381	67	)	)	PUNCT
inlawrev-3205	381	68	.	.	PUNCT
inlawrev-3205	382	1	90	90	NUM
inlawrev-3205	382	2	.	.	PUNCT
inlawrev-3205	382	3	clifft	clifft	NOUN
inlawrev-3205	382	4	,	,	PUNCT
inlawrev-3205	382	5	660	660	NUM
inlawrev-3205	382	6	n.e.2d	n.e.2d	NOUN
inlawrev-3205	382	7	at	at	ADP
inlawrev-3205	382	8	313	313	NUM
inlawrev-3205	382	9	;	;	PUNCT
inlawrev-3205	382	10	hall	hall	NOUN
inlawrev-3205	382	11	,	,	PUNCT
inlawrev-3205	382	12	660	660	NUM
inlawrev-3205	382	13	n.e.2d	n.e.2d	NOUN
inlawrev-3205	382	14	at	at	ADP
inlawrev-3205	382	15	321	321	NUM
inlawrev-3205	382	16	;	;	PUNCT
inlawrev-3205	382	17	bailey	bailey	NOUN
inlawrev-3205	382	18	,	,	PUNCT
inlawrev-3205	382	19	660	660	NUM
inlawrev-3205	382	20	n.e.2d	n.e.2d	NOUN
inlawrev-3205	382	21	at	at	ADP
inlawrev-3205	382	22	324	324	NUM
inlawrev-3205	382	23	;	;	PUNCT
inlawrev-3205	382	24	hayse	hayse	NOUN
inlawrev-3205	382	25	,	,	PUNCT
inlawrev-3205	382	26	660	660	NUM
inlawrev-3205	382	27	n.e.2d	n.e.2d	NOUN
inlawrev-3205	382	28	at	at	ADP
inlawrev-3205	382	29	326	326	NUM
inlawrev-3205	382	30	.	.	NOUN
inlawrev-3205	382	31	91	91	NUM
inlawrev-3205	382	32	.	.	PUNCT
inlawrev-3205	383	1	621	621	NUM
inlawrev-3205	383	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	383	3	668	668	NUM
inlawrev-3205	383	4	(	(	PUNCT
inlawrev-3205	383	5	ind	ind	NOUN
inlawrev-3205	383	6	.	.	PUNCT
inlawrev-3205	384	1	t.c	t.c	PROPN
inlawrev-3205	384	2	.	.	PROPN
inlawrev-3205	384	3	1993	1993	NUM
inlawrev-3205	384	4	)	)	PUNCT
inlawrev-3205	384	5	.	.	PUNCT
inlawrev-3205	385	1	92	92	NUM
inlawrev-3205	385	2	.	.	PUNCT
inlawrev-3205	386	1	ind	ind	PROPN
inlawrev-3205	386	2	.	.	PUNCT
inlawrev-3205	387	1	code	code	PROPN
inlawrev-3205	387	2	§	§	PROPN
inlawrev-3205	387	3	§	§	PROPN
inlawrev-3205	387	4	6	6	NUM
inlawrev-3205	387	5	-	-	SYM
inlawrev-3205	387	6	5.5	5.5	NUM
inlawrev-3205	387	7	-	-	PUNCT
inlawrev-3205	387	8	2	2	NUM
inlawrev-3205	387	9	-	-	SYM
inlawrev-3205	387	10	1	1	NUM
inlawrev-3205	387	11	to	to	ADP
inlawrev-3205	387	12	-8	-8	ADJ
inlawrev-3205	387	13	(	(	PUNCT
inlawrev-3205	387	14	1993	1993	NUM
inlawrev-3205	387	15	)	)	PUNCT
inlawrev-3205	387	16	.	.	PUNCT
inlawrev-3205	388	1	1	1	NUM
inlawrev-3205	388	2	092	092	NUM
inlawrev-3205	388	3	indiana	indiana	PROPN
inlawrev-3205	388	4	law	law	PROPN
inlawrev-3205	388	5	review	review	NOUN
inlawrev-3205	388	6	[	[	X
inlawrev-3205	388	7	vol	vol	NOUN
inlawrev-3205	388	8	.	.	PUNCT
inlawrev-3205	388	9	29	29	NUM
inlawrev-3205	388	10	:	:	SYM
inlawrev-3205	388	11	1	1	NUM
inlawrev-3205	388	12	077	077	NUM
inlawrev-3205	388	13	minus	minus	ADP
inlawrev-3205	388	14	the	the	DET
inlawrev-3205	388	15	taxpayer	taxpayer	NOUN
inlawrev-3205	388	16	's	's	PART
inlawrev-3205	388	17	deductible	deductible	ADJ
inlawrev-3205	388	18	indiana	indiana	PROPN
inlawrev-3205	388	19	net	net	ADJ
inlawrev-3205	388	20	operating	operating	NOUN
inlawrev-3205	388	21	losses	loss	NOUN
inlawrev-3205	388	22	and	and	CCONJ
inlawrev-3205	388	23	net	net	ADJ
inlawrev-3205	388	24	capital	capital	NOUN
inlawrev-3205	388	25	losses	loss	NOUN
inlawrev-3205	388	26	.	.	PUNCT
inlawrev-3205	389	1	93	93	NUM
inlawrev-3205	389	2	in	in	ADP
inlawrev-3205	389	3	the	the	DET
inlawrev-3205	389	4	taxpayer	taxpayer	NOUN
inlawrev-3205	389	5	's	's	PART
inlawrev-3205	389	6	petition	petition	NOUN
inlawrev-3205	389	7	to	to	ADP
inlawrev-3205	389	8	the	the	DET
inlawrev-3205	389	9	tax	tax	NOUN
inlawrev-3205	389	10	court	court	NOUN
inlawrev-3205	389	11	,	,	PUNCT
inlawrev-3205	389	12	the	the	DET
inlawrev-3205	389	13	taxpayer	taxpayer	NOUN
inlawrev-3205	389	14	alleged	allege	VERB
inlawrev-3205	389	15	that	that	SCONJ
inlawrev-3205	389	16	such	such	ADJ
inlawrev-3205	389	17	municipal	municipal	ADJ
inlawrev-3205	389	18	bond	bond	NOUN
inlawrev-3205	389	19	income	income	NOUN
inlawrev-3205	389	20	was	be	AUX
inlawrev-3205	389	21	exempt	exempt	ADJ
inlawrev-3205	389	22	from	from	ADP
inlawrev-3205	389	23	the	the	DET
inlawrev-3205	389	24	ifit	ifit	NOUN
inlawrev-3205	389	25	because	because	SCONJ
inlawrev-3205	389	26	indiana	indiana	PROPN
inlawrev-3205	389	27	code	code	PROPN
inlawrev-3205	389	28	section	section	NOUN
inlawrev-3205	389	29	6	6	NUM
inlawrev-3205	389	30	-	-	SYM
inlawrev-3205	389	31	8	8	NUM
inlawrev-3205	389	32	-	-	PUNCT
inlawrev-3205	389	33	51(a	51(a	NUM
inlawrev-3205	389	34	)	)	PUNCT
inlawrev-3205	389	35	,	,	PUNCT
inlawrev-3205	389	36	which	which	PRON
inlawrev-3205	389	37	is	be	AUX
inlawrev-3205	389	38	part	part	NOUN
inlawrev-3205	389	39	of	of	ADP
inlawrev-3205	389	40	the	the	DET
inlawrev-3205	389	41	indiana	indiana	PROPN
inlawrev-3205	389	42	general	general	PROPN
inlawrev-3205	389	43	exemption	exemption	PROPN
inlawrev-3205	389	44	statute	statute	NOUN
inlawrev-3205	389	45	(	(	PUNCT
inlawrev-3205	389	46	iges	ige	NOUN
inlawrev-3205	389	47	)	)	PUNCT
inlawrev-3205	389	48	,	,	PUNCT
inlawrev-3205	389	49	provided	provide	VERB
inlawrev-3205	389	50	,	,	PUNCT
inlawrev-3205	389	51	in	in	ADP
inlawrev-3205	389	52	part	part	NOUN
inlawrev-3205	389	53	,	,	PUNCT
inlawrev-3205	389	54	that	that	SCONJ
inlawrev-3205	389	55	:	:	PUNCT
inlawrev-3205	389	56	all	all	DET
inlawrev-3205	389	57	bonds	bond	NOUN
inlawrev-3205	389	58	issued	issue	VERB
inlawrev-3205	389	59	after	after	ADP
inlawrev-3205	389	60	march	march	PROPN
inlawrev-3205	389	61	11	11	NUM
inlawrev-3205	389	62	,	,	PUNCT
inlawrev-3205	389	63	1959	1959	NUM
inlawrev-3205	389	64	,	,	PUNCT
inlawrev-3205	389	65	or	or	CCONJ
inlawrev-3205	389	66	notes	note	NOUN
inlawrev-3205	389	67	,	,	PUNCT
inlawrev-3205	389	68	warrants	warrant	NOUN
inlawrev-3205	389	69	,	,	PUNCT
inlawrev-3205	389	70	or	or	CCONJ
inlawrev-3205	389	71	other	other	ADJ
inlawrev-3205	389	72	evidences	evidence	NOUN
inlawrev-3205	389	73	or	or	CCONJ
inlawrev-3205	389	74	indebtedness	indebtedness	NOUN
inlawrev-3205	389	75	issued	issue	VERB
inlawrev-3205	389	76	in	in	ADP
inlawrev-3205	389	77	the	the	DET
inlawrev-3205	389	78	state	state	NOUN
inlawrev-3205	389	79	of	of	ADP
inlawrev-3205	389	80	indiana	indiana	PROPN
inlawrev-3205	389	81	by	by	ADP
inlawrev-3205	389	82	or	or	CCONJ
inlawrev-3205	389	83	in	in	ADP
inlawrev-3205	389	84	the	the	DET
inlawrev-3205	389	85	name	name	NOUN
inlawrev-3205	389	86	of	of	ADP
inlawrev-3205	389	87	any	any	DET
inlawrev-3205	389	88	county	county	NOUN
inlawrev-3205	389	89	,	,	PUNCT
inlawrev-3205	389	90	township	township	NOUN
inlawrev-3205	389	91	,	,	PUNCT
inlawrev-3205	389	92	city	city	NOUN
inlawrev-3205	389	93	,	,	PUNCT
inlawrev-3205	389	94	incorporated	incorporated	ADJ
inlawrev-3205	389	95	town	town	NOUN
inlawrev-3205	389	96	,	,	PUNCT
inlawrev-3205	389	97	school	school	NOUN
inlawrev-3205	389	98	corporation	corporation	NOUN
inlawrev-3205	389	99	,	,	PUNCT
inlawrev-3205	389	100	state	state	NOUN
inlawrev-3205	389	101	educational	educational	ADJ
inlawrev-3205	389	102	institution	institution	NOUN
inlawrev-3205	389	103	or	or	CCONJ
inlawrev-3205	389	104	state	state	NOUN
inlawrev-3205	389	105	supported	support	VERB
inlawrev-3205	389	106	institution	institution	NOUN
inlawrev-3205	389	107	of	of	ADP
inlawrev-3205	389	108	higher	high	ADJ
inlawrev-3205	389	109	learning	learning	NOUN
inlawrev-3205	389	110	,	,	PUNCT
inlawrev-3205	389	111	or	or	CCONJ
inlawrev-3205	389	112	any	any	DET
inlawrev-3205	389	113	other	other	ADJ
inlawrev-3205	389	114	political	political	ADJ
inlawrev-3205	389	115	,	,	PUNCT
inlawrev-3205	389	116	municipal	municipal	ADJ
inlawrev-3205	389	117	,	,	PUNCT
inlawrev-3205	389	118	public	public	ADJ
inlawrev-3205	389	119	or	or	CCONJ
inlawrev-3205	389	120	quasi	quasi	ADJ
inlawrev-3205	389	121	-	-	ADJ
inlawrev-3205	389	122	public	public	ADJ
inlawrev-3205	389	123	corporation	corporation	NOUN
inlawrev-3205	389	124	or	or	CCONJ
inlawrev-3205	389	125	body	body	NOUN
inlawrev-3205	389	126	,	,	PUNCT
inlawrev-3205	389	127	or	or	CCONJ
inlawrev-3205	389	128	in	in	ADP
inlawrev-3205	389	129	the	the	DET
inlawrev-3205	389	130	name	name	NOUN
inlawrev-3205	389	131	of	of	ADP
inlawrev-3205	389	132	any	any	DET
inlawrev-3205	389	133	special	special	ADJ
inlawrev-3205	389	134	assessment	assessment	NOUN
inlawrev-3205	389	135	or	or	CCONJ
inlawrev-3205	389	136	taxing	tax	VERB
inlawrev-3205	389	137	district	district	NOUN
inlawrev-3205	389	138	or	or	CCONJ
inlawrev-3205	389	139	in	in	ADP
inlawrev-3205	389	140	the	the	DET
inlawrev-3205	389	141	name	name	NOUN
inlawrev-3205	389	142	of	of	ADP
inlawrev-3205	389	143	any	any	DET
inlawrev-3205	389	144	authorized	authorized	ADJ
inlawrev-3205	389	145	body	body	NOUN
inlawrev-3205	389	146	of	of	ADP
inlawrev-3205	389	147	any	any	DET
inlawrev-3205	389	148	such	such	ADJ
inlawrev-3205	389	149	corporation	corporation	NOUN
inlawrev-3205	389	150	or	or	CCONJ
inlawrev-3205	389	151	district	district	NOUN
inlawrev-3205	389	152	,	,	PUNCT
inlawrev-3205	389	153	the	the	DET
inlawrev-3205	389	154	interest	interest	NOUN
inlawrev-3205	389	155	thereon	thereon	NOUN
inlawrev-3205	389	156	,	,	PUNCT
inlawrev-3205	389	157	the	the	DET
inlawrev-3205	389	158	proceeds	proceed	NOUN
inlawrev-3205	389	159	received	receive	VERB
inlawrev-3205	389	160	by	by	ADP
inlawrev-3205	389	161	a	a	DET
inlawrev-3205	389	162	holder	holder	NOUN
inlawrev-3205	389	163	from	from	ADP
inlawrev-3205	389	164	the	the	DET
inlawrev-3205	389	165	sale	sale	NOUN
inlawrev-3205	389	166	of	of	ADP
inlawrev-3205	389	167	such	such	ADJ
inlawrev-3205	389	168	obligations	obligation	NOUN
inlawrev-3205	389	169	to	to	ADP
inlawrev-3205	389	170	the	the	DET
inlawrev-3205	389	171	extent	extent	NOUN
inlawrev-3205	389	172	of	of	ADP
inlawrev-3205	389	173	the	the	DET
inlawrev-3205	389	174	holder	holder	NOUN
inlawrev-3205	389	175	's	's	PART
inlawrev-3205	389	176	cost	cost	NOUN
inlawrev-3205	389	177	of	of	ADP
inlawrev-3205	389	178	acquisition	acquisition	NOUN
inlawrev-3205	389	179	,	,	PUNCT
inlawrev-3205	389	180	or	or	CCONJ
inlawrev-3205	389	181	proceeds	proceed	NOUN
inlawrev-3205	389	182	received	receive	VERB
inlawrev-3205	389	183	upon	upon	SCONJ
inlawrev-3205	389	184	redemption	redemption	NOUN
inlawrev-3205	389	185	prior	prior	ADV
inlawrev-3205	389	186	to	to	ADP
inlawrev-3205	389	187	maturity	maturity	NOUN
inlawrev-3205	389	188	,	,	PUNCT
inlawrev-3205	389	189	or	or	CCONJ
inlawrev-3205	389	190	proceeds	proceed	NOUN
inlawrev-3205	389	191	received	receive	VERB
inlawrev-3205	389	192	at	at	ADP
inlawrev-3205	389	193	maturity	maturity	NOUN
inlawrev-3205	389	194	,	,	PUNCT
inlawrev-3205	389	195	and	and	CCONJ
inlawrev-3205	389	196	the	the	DET
inlawrev-3205	389	197	receipt	receipt	NOUN
inlawrev-3205	389	198	of	of	ADP
inlawrev-3205	389	199	such	such	ADJ
inlawrev-3205	389	200	interest	interest	NOUN
inlawrev-3205	389	201	and	and	CCONJ
inlawrev-3205	389	202	proceeds	proceed	NOUN
inlawrev-3205	389	203	,	,	PUNCT
inlawrev-3205	389	204	shall	shall	AUX
inlawrev-3205	389	205	be	be	AUX
inlawrev-3205	389	206	exempt	exempt	ADJ
inlawrev-3205	389	207	from	from	ADP
inlawrev-3205	389	208	taxation	taxation	NOUN
inlawrev-3205	389	209	in	in	ADP
inlawrev-3205	389	210	the	the	DET
inlawrev-3205	389	211	state	state	NOUN
inlawrev-3205	389	212	of	of	ADP
inlawrev-3205	389	213	indiana	indiana	PROPN
inlawrev-3205	389	214	for	for	ADP
inlawrev-3205	389	215	all	all	DET
inlawrev-3205	389	216	purposes	purpose	NOUN
inlawrev-3205	389	217	except	except	SCONJ
inlawrev-3205	389	218	the	the	DET
inlawrev-3205	389	219	state	state	NOUN
inlawrev-3205	389	220	inheritance	inheritance	NOUN
inlawrev-3205	389	221	tax	tax	NOUN
inlawrev-3205	389	222	.	.	PUNCT
inlawrev-3205	390	1	94	94	NUM
inlawrev-3205	390	2	based	base	VERB
inlawrev-3205	390	3	primarily	primarily	ADV
inlawrev-3205	390	4	on	on	ADP
inlawrev-3205	390	5	an	an	DET
inlawrev-3205	390	6	historical	historical	ADJ
inlawrev-3205	390	7	analysis	analysis	NOUN
inlawrev-3205	390	8	of	of	ADP
inlawrev-3205	390	9	the	the	DET
inlawrev-3205	390	10	relevant	relevant	ADJ
inlawrev-3205	390	11	statutory	statutory	ADJ
inlawrev-3205	390	12	provisions	provision	NOUN
inlawrev-3205	390	13	,	,	PUNCT
inlawrev-3205	390	14	the	the	DET
inlawrev-3205	390	15	tax	tax	NOUN
inlawrev-3205	390	16	court	court	NOUN
inlawrev-3205	390	17	determined	determine	VERB
inlawrev-3205	390	18	that	that	SCONJ
inlawrev-3205	390	19	the	the	DET
inlawrev-3205	390	20	idsr	idsr	NOUN
inlawrev-3205	390	21	improperly	improperly	ADV
inlawrev-3205	390	22	included	include	VERB
inlawrev-3205	390	23	the	the	DET
inlawrev-3205	390	24	municipal	municipal	ADJ
inlawrev-3205	390	25	bond	bond	NOUN
inlawrev-3205	390	26	income	income	NOUN
inlawrev-3205	390	27	in	in	ADP
inlawrev-3205	390	28	computing	compute	VERB
inlawrev-3205	390	29	the	the	DET
inlawrev-3205	390	30	taxpayer	taxpayer	NOUN
inlawrev-3205	390	31	's	's	PART
inlawrev-3205	390	32	ifit	ifit	PROPN
inlawrev-3205	390	33	liability	liability	NOUN
inlawrev-3205	390	34	.	.	PUNCT
inlawrev-3205	391	1	95	95	NUM
inlawrev-3205	391	2	however	however	ADV
inlawrev-3205	391	3	,	,	PUNCT
inlawrev-3205	391	4	the	the	DET
inlawrev-3205	391	5	supreme	supreme	PROPN
inlawrev-3205	391	6	court	court	PROPN
inlawrev-3205	391	7	made	make	VERB
inlawrev-3205	391	8	a	a	DET
inlawrev-3205	391	9	different	different	ADJ
inlawrev-3205	391	10	analysis	analysis	NOUN
inlawrev-3205	391	11	of	of	ADP
inlawrev-3205	391	12	the	the	DET
inlawrev-3205	391	13	issue	issue	NOUN
inlawrev-3205	391	14	and	and	CCONJ
inlawrev-3205	391	15	held	hold	VERB
inlawrev-3205	391	16	that	that	SCONJ
inlawrev-3205	391	17	such	such	ADJ
inlawrev-3205	391	18	municipal	municipal	ADJ
inlawrev-3205	391	19	bond	bond	NOUN
inlawrev-3205	391	20	income	income	NOUN
inlawrev-3205	391	21	could	could	AUX
inlawrev-3205	391	22	be	be	AUX
inlawrev-3205	391	23	used	use	VERB
inlawrev-3205	391	24	in	in	ADP
inlawrev-3205	391	25	computing	compute	VERB
inlawrev-3205	391	26	the	the	DET
inlawrev-3205	391	27	ifit	ifit	NOUN
inlawrev-3205	391	28	.	.	PUNCT
inlawrev-3205	392	1	the	the	DET
inlawrev-3205	392	2	court	court	NOUN
inlawrev-3205	392	3	noted	note	VERB
inlawrev-3205	392	4	that	that	SCONJ
inlawrev-3205	392	5	the	the	DET
inlawrev-3205	392	6	ifit	ifit	NOUN
inlawrev-3205	392	7	was	be	AUX
inlawrev-3205	392	8	not	not	PART
inlawrev-3205	392	9	a	a	DET
inlawrev-3205	392	10	direct	direct	ADJ
inlawrev-3205	392	11	tax	tax	NOUN
inlawrev-3205	392	12	on	on	ADP
inlawrev-3205	392	13	the	the	DET
inlawrev-3205	392	14	municipal	municipal	ADJ
inlawrev-3205	392	15	bonds	bond	NOUN
inlawrev-3205	392	16	or	or	CCONJ
inlawrev-3205	392	17	on	on	ADP
inlawrev-3205	392	18	the	the	DET
inlawrev-3205	392	19	municipal	municipal	ADJ
inlawrev-3205	392	20	bond	bond	NOUN
inlawrev-3205	392	21	income	income	NOUN
inlawrev-3205	392	22	.	.	PUNCT
inlawrev-3205	393	1	thus	thus	ADV
inlawrev-3205	393	2	,	,	PUNCT
inlawrev-3205	393	3	the	the	DET
inlawrev-3205	393	4	court	court	NOUN
inlawrev-3205	393	5	concluded	conclude	VERB
inlawrev-3205	393	6	that	that	SCONJ
inlawrev-3205	393	7	the	the	DET
inlawrev-3205	393	8	ifit	ifit	NOUN
inlawrev-3205	393	9	was	be	AUX
inlawrev-3205	393	10	levied	levy	VERB
inlawrev-3205	393	11	on	on	ADP
inlawrev-3205	393	12	franchises	franchise	NOUN
inlawrev-3205	393	13	as	as	ADP
inlawrev-3205	393	14	an	an	DET
inlawrev-3205	393	15	excise	excise	NOUN
inlawrev-3205	393	16	tax	tax	NOUN
inlawrev-3205	393	17	on	on	ADP
inlawrev-3205	393	18	the	the	DET
inlawrev-3205	393	19	exercise	exercise	NOUN
inlawrev-3205	393	20	of	of	ADP
inlawrev-3205	393	21	the	the	DET
inlawrev-3205	393	22	corporate	corporate	ADJ
inlawrev-3205	393	23	privilege	privilege	NOUN
inlawrev-3205	393	24	of	of	ADP
inlawrev-3205	393	25	operating	operate	VERB
inlawrev-3205	393	26	as	as	ADP
inlawrev-3205	393	27	a	a	DET
inlawrev-3205	393	28	financial	financial	ADJ
inlawrev-3205	393	29	institution	institution	NOUN
inlawrev-3205	393	30	in	in	ADP
inlawrev-3205	393	31	the	the	DET
inlawrev-3205	393	32	state	state	NOUN
inlawrev-3205	393	33	of	of	ADP
inlawrev-3205	393	34	indiana	indiana	PROPN
inlawrev-3205	393	35	.	.	PUNCT
inlawrev-3205	394	1	c.	c.	PROPN
inlawrev-3205	394	2	indiana	indiana	PROPN
inlawrev-3205	394	3	motor	motor	PROPN
inlawrev-3205	394	4	carrier	carrier	NOUN
inlawrev-3205	394	5	fuel	fuel	NOUN
inlawrev-3205	394	6	taxes	taxis	NOUN
inlawrev-3205	394	7	—	—	PUNCT
inlawrev-3205	394	8	motor	motor	NOUN
inlawrev-3205	394	9	carrier	carrier	NOUN
inlawrev-3205	394	10	fuel	fuel	NOUN
inlawrev-3205	394	11	tax	tax	NOUN
inlawrev-3205	394	12	and	and	CCONJ
inlawrev-3205	394	13	motor	motor	NOUN
inlawrev-3205	394	14	carrier	carrier	NOUN
inlawrev-3205	394	15	surcharge	surcharge	NOUN
inlawrev-3205	394	16	tax	tax	NOUN
inlawrev-3205	394	17	(	(	PUNCT
inlawrev-3205	394	18	collectively	collectively	ADV
inlawrev-3205	394	19	,	,	PUNCT
inlawrev-3205	394	20	imcft	imcft	NOUN
inlawrev-3205	394	21	)	)	PUNCT
inlawrev-3205	394	22	in	in	ADP
inlawrev-3205	394	23	bulkmatic	bulkmatic	PROPN
inlawrev-3205	394	24	transport	transport	PROPN
inlawrev-3205	394	25	co.	co.	PROPN
inlawrev-3205	394	26	v.	v.	ADP
inlawrev-3205	394	27	indiana	indiana	PROPN
inlawrev-3205	394	28	department	department	PROPN
inlawrev-3205	394	29	of	of	ADP
inlawrev-3205	394	30	state	state	PROPN
inlawrev-3205	394	31	revenue	revenue	NOUN
inlawrev-3205	394	32	,	,	PUNCT
inlawrev-3205	394	33	96	96	NUM
inlawrev-3205	394	34	the	the	DET
inlawrev-3205	394	35	taxpayer	taxpayer	NOUN
inlawrev-3205	394	36	was	be	AUX
inlawrev-3205	394	37	a	a	DET
inlawrev-3205	394	38	commercial	commercial	ADJ
inlawrev-3205	394	39	motor	motor	NOUN
inlawrev-3205	394	40	carrier	carrier	NOUN
inlawrev-3205	394	41	,	,	PUNCT
inlawrev-3205	394	42	which	which	PRON
inlawrev-3205	394	43	transported	transport	VERB
inlawrev-3205	394	44	liquid	liquid	ADJ
inlawrev-3205	394	45	and	and	CCONJ
inlawrev-3205	394	46	dry	dry	ADJ
inlawrev-3205	394	47	bulk	bulk	ADJ
inlawrev-3205	394	48	commodities	commodity	NOUN
inlawrev-3205	394	49	throughout	throughout	ADP
inlawrev-3205	394	50	indiana	indiana	PROPN
inlawrev-3205	394	51	and	and	CCONJ
inlawrev-3205	394	52	surrounding	surround	VERB
inlawrev-3205	394	53	states	state	NOUN
inlawrev-3205	394	54	.	.	PUNCT
inlawrev-3205	395	1	in	in	ADP
inlawrev-3205	395	2	order	order	NOUN
inlawrev-3205	395	3	to	to	PART
inlawrev-3205	395	4	transport	transport	VERB
inlawrev-3205	395	5	commodities	commodity	NOUN
inlawrev-3205	395	6	,	,	PUNCT
inlawrev-3205	395	7	the	the	DET
inlawrev-3205	395	8	taxpayer	taxpayer	NOUN
inlawrev-3205	395	9	used	use	VERB
inlawrev-3205	395	10	specially	specially	ADV
inlawrev-3205	395	11	designed	design	VERB
inlawrev-3205	395	12	tractor	tractor	NOUN
inlawrev-3205	395	13	/	/	SYM
inlawrev-3205	395	14	trailer	trailer	NOUN
inlawrev-3205	395	15	vehicles	vehicle	NOUN
inlawrev-3205	395	16	with	with	ADP
inlawrev-3205	395	17	pneumatic	pneumatic	ADJ
inlawrev-3205	395	18	pumping	pumping	NOUN
inlawrev-3205	395	19	equipment	equipment	NOUN
inlawrev-3205	395	20	and	and	CCONJ
inlawrev-3205	395	21	with	with	ADP
inlawrev-3205	395	22	a	a	DET
inlawrev-3205	395	23	common	common	ADJ
inlawrev-3205	395	24	fuel	fuel	NOUN
inlawrev-3205	395	25	reservoir	reservoir	NOUN
inlawrev-3205	395	26	for	for	ADP
inlawrev-3205	395	27	transportation	transportation	NOUN
inlawrev-3205	395	28	and	and	CCONJ
inlawrev-3205	395	29	for	for	ADP
inlawrev-3205	395	30	the	the	DET
inlawrev-3205	395	31	operation	operation	NOUN
inlawrev-3205	395	32	of	of	ADP
inlawrev-3205	395	33	the	the	DET
inlawrev-3205	395	34	motor	motor	NOUN
inlawrev-3205	395	35	vehicle	vehicle	NOUN
inlawrev-3205	395	36	's	's	PART
inlawrev-3205	395	37	auxiliary	auxiliary	ADJ
inlawrev-3205	395	38	equipment	equipment	NOUN
inlawrev-3205	395	39	.	.	PUNCT
inlawrev-3205	396	1	with	with	ADP
inlawrev-3205	396	2	respect	respect	NOUN
inlawrev-3205	396	3	to	to	ADP
inlawrev-3205	396	4	the	the	DET
inlawrev-3205	396	5	years	year	NOUN
inlawrev-3205	396	6	involved	involve	VERB
inlawrev-3205	396	7	,	,	PUNCT
inlawrev-3205	396	8	the	the	DET
inlawrev-3205	396	9	idsr	idsr	NOUN
inlawrev-3205	396	10	assessed	assess	VERB
inlawrev-3205	396	11	additional	additional	ADJ
inlawrev-3205	396	12	indiana	indiana	PROPN
inlawrev-3205	396	13	motor	motor	PROPN
inlawrev-3205	396	14	carrier	carrier	NOUN
inlawrev-3205	396	15	fuel	fuel	NOUN
inlawrev-3205	396	16	taxes	taxis	NOUN
inlawrev-3205	396	17	(	(	PUNCT
inlawrev-3205	396	18	collectively	collectively	ADV
inlawrev-3205	396	19	,	,	PUNCT
inlawrev-3205	396	20	imcft)97	imcft)97	NOUN
inlawrev-3205	396	21	against	against	ADP
inlawrev-3205	396	22	the	the	DET
inlawrev-3205	396	23	taxpayer	taxpayer	NOUN
inlawrev-3205	396	24	.	.	PUNCT
inlawrev-3205	397	1	93	93	NUM
inlawrev-3205	397	2	.	.	PUNCT
inlawrev-3205	398	1	id.§	id.§	X
inlawrev-3205	398	2	6	6	NUM
inlawrev-3205	398	3	-	-	SYM
inlawrev-3205	398	4	5.5	5.5	NUM
inlawrev-3205	398	5	-	-	PUNCT
inlawrev-3205	398	6	2	2	NUM
inlawrev-3205	398	7	-	-	SYM
inlawrev-3205	398	8	1	1	NUM
inlawrev-3205	398	9	(	(	PUNCT
inlawrev-3205	398	10	a	a	NOUN
inlawrev-3205	398	11	)	)	PUNCT
inlawrev-3205	398	12	.	.	PUNCT
inlawrev-3205	399	1	94	94	NUM
inlawrev-3205	399	2	.	.	PUNCT
inlawrev-3205	400	1	i	i	PRON
inlawrev-3205	400	2	d.	d.	PROPN
inlawrev-3205	400	3	§	§	PROPN
inlawrev-3205	400	4	6	6	NUM
inlawrev-3205	400	5	-	-	SYM
inlawrev-3205	400	6	8	8	NUM
inlawrev-3205	400	7	-	-	NUM
inlawrev-3205	400	8	61(a	61(a	NUM
inlawrev-3205	400	9	)	)	PUNCT
inlawrev-3205	400	10	.	.	PUNCT
inlawrev-3205	401	1	95	95	NUM
inlawrev-3205	401	2	.	.	PUNCT
inlawrev-3205	402	1	fort	fort	PROPN
inlawrev-3205	402	2	wayne	wayne	PROPN
inlawrev-3205	402	3	nat'l	nat'l	PROPN
inlawrev-3205	402	4	corp	corp	PROPN
inlawrev-3205	403	1	.	.	PROPN
inlawrev-3205	403	2	,	,	PUNCT
inlawrev-3205	403	3	621	621	NUM
inlawrev-3205	403	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	403	5	at	at	ADP
inlawrev-3205	403	6	677	677	NUM
inlawrev-3205	403	7	.	.	PUNCT
inlawrev-3205	404	1	96	96	NUM
inlawrev-3205	404	2	.	.	PUNCT
inlawrev-3205	405	1	629	629	NUM
inlawrev-3205	405	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	405	3	955	955	NUM
inlawrev-3205	405	4	(	(	PUNCT
inlawrev-3205	405	5	ind	ind	NOUN
inlawrev-3205	405	6	.	.	PUNCT
inlawrev-3205	406	1	t.c	t.c	PROPN
inlawrev-3205	406	2	.	.	PROPN
inlawrev-3205	406	3	1995	1995	NUM
inlawrev-3205	406	4	)	)	PUNCT
inlawrev-3205	407	1	,	,	PUNCT
inlawrev-3205	407	2	rev'd	rev'd	VERB
inlawrev-3205	407	3	,	,	PUNCT
inlawrev-3205	407	4	648	648	NUM
inlawrev-3205	407	5	n.e.2d	n.e.2d	NOUN
inlawrev-3205	407	6	1	1	NUM
inlawrev-3205	407	7	156	156	NUM
inlawrev-3205	407	8	(	(	PUNCT
inlawrev-3205	407	9	ind	ind	NOUN
inlawrev-3205	407	10	.	.	PUNCT
inlawrev-3205	407	11	1995	1995	NUM
inlawrev-3205	407	12	)	)	PUNCT
inlawrev-3205	407	13	.	.	PUNCT
inlawrev-3205	408	1	97	97	NUM
inlawrev-3205	408	2	.	.	PUNCT
inlawrev-3205	409	1	ind	ind	PROPN
inlawrev-3205	409	2	.	.	PUNCT
inlawrev-3205	410	1	code	code	PROPN
inlawrev-3205	410	2	§	§	PROPN
inlawrev-3205	410	3	§	§	PROPN
inlawrev-3205	410	4	6	6	NUM
inlawrev-3205	410	5	-	-	SYM
inlawrev-3205	410	6	6	6	NUM
inlawrev-3205	410	7	-	-	PUNCT
inlawrev-3205	410	8	4.1	4.1	NUM
inlawrev-3205	410	9	-	-	SYM
inlawrev-3205	410	10	1	1	NUM
inlawrev-3205	410	11	to	to	ADP
inlawrev-3205	410	12	-27	-27	NUM
inlawrev-3205	410	13	(	(	PUNCT
inlawrev-3205	410	14	1993	1993	NUM
inlawrev-3205	410	15	&	&	CCONJ
inlawrev-3205	410	16	supp	supp	PROPN
inlawrev-3205	410	17	.	.	PUNCT
inlawrev-3205	410	18	1995	1995	NUM
inlawrev-3205	410	19	)	)	PUNCT
inlawrev-3205	410	20	.	.	PUNCT
inlawrev-3205	411	1	1996	1996	NUM
inlawrev-3205	411	2	]	]	PUNCT
inlawrev-3205	412	1	taxation	taxation	NOUN
inlawrev-3205	412	2	1093	1093	NUM
inlawrev-3205	412	3	the	the	DET
inlawrev-3205	412	4	imcft	imcft	NOUN
inlawrev-3205	412	5	was	be	AUX
inlawrev-3205	412	6	imposed	impose	VERB
inlawrev-3205	412	7	on	on	ADP
inlawrev-3205	412	8	a	a	DET
inlawrev-3205	412	9	motor	motor	NOUN
inlawrev-3205	412	10	carrier	carrier	NOUN
inlawrev-3205	412	11	due	due	ADP
inlawrev-3205	412	12	to	to	ADP
inlawrev-3205	412	13	the	the	DET
inlawrev-3205	412	14	consumption	consumption	NOUN
inlawrev-3205	412	15	of	of	ADP
inlawrev-3205	412	16	fuel	fuel	NOUN
inlawrev-3205	412	17	in	in	ADP
inlawrev-3205	412	18	the	the	DET
inlawrev-3205	412	19	motor	motor	NOUN
inlawrev-3205	412	20	carrier	carrier	NOUN
inlawrev-3205	412	21	's	's	PART
inlawrev-3205	412	22	vehicles	vehicle	NOUN
inlawrev-3205	412	23	on	on	ADP
inlawrev-3205	412	24	indiana	indiana	PROPN
inlawrev-3205	412	25	highways	highway	NOUN
inlawrev-3205	412	26	.	.	PUNCT
inlawrev-3205	413	1	the	the	DET
inlawrev-3205	413	2	imcft	imcft	NOUN
inlawrev-3205	413	3	was	be	AUX
inlawrev-3205	413	4	not	not	PART
inlawrev-3205	413	5	imposed	impose	VERB
inlawrev-3205	413	6	on	on	ADP
inlawrev-3205	413	7	that	that	DET
inlawrev-3205	413	8	portion	portion	NOUN
inlawrev-3205	413	9	of	of	ADP
inlawrev-3205	413	10	such	such	ADJ
inlawrev-3205	413	11	fuel	fuel	NOUN
inlawrev-3205	413	12	which	which	PRON
inlawrev-3205	413	13	was	be	AUX
inlawrev-3205	413	14	used	use	VERB
inlawrev-3205	413	15	for	for	ADP
inlawrev-3205	413	16	the	the	DET
inlawrev-3205	413	17	purpose	purpose	NOUN
inlawrev-3205	413	18	of	of	ADP
inlawrev-3205	413	19	operating	operate	VERB
inlawrev-3205	413	20	any	any	DET
inlawrev-3205	413	21	equipment	equipment	NOUN
inlawrev-3205	413	22	that	that	PRON
inlawrev-3205	413	23	was	be	AUX
inlawrev-3205	413	24	mounted	mount	VERB
inlawrev-3205	413	25	on	on	ADP
inlawrev-3205	413	26	a	a	DET
inlawrev-3205	413	27	motor	motor	NOUN
inlawrev-3205	413	28	vehicle	vehicle	NOUN
inlawrev-3205	413	29	,	,	PUNCT
inlawrev-3205	413	30	even	even	ADV
inlawrev-3205	413	31	though	though	SCONJ
inlawrev-3205	413	32	the	the	DET
inlawrev-3205	413	33	motor	motor	NOUN
inlawrev-3205	413	34	vehicle	vehicle	NOUN
inlawrev-3205	413	35	had	have	VERB
inlawrev-3205	413	36	a	a	DET
inlawrev-3205	413	37	common	common	ADJ
inlawrev-3205	413	38	reservoir	reservoir	NOUN
inlawrev-3205	413	39	of	of	ADP
inlawrev-3205	413	40	fuel	fuel	NOUN
inlawrev-3205	413	41	which	which	PRON
inlawrev-3205	413	42	was	be	AUX
inlawrev-3205	413	43	used	use	VERB
inlawrev-3205	413	44	both	both	PRON
inlawrev-3205	413	45	for	for	ADP
inlawrev-3205	413	46	locomotion	locomotion	NOUN
inlawrev-3205	413	47	on	on	ADP
inlawrev-3205	413	48	an	an	DET
inlawrev-3205	413	49	indiana	indiana	PROPN
inlawrev-3205	413	50	highway	highway	NOUN
inlawrev-3205	413	51	and	and	CCONJ
inlawrev-3205	413	52	for	for	ADP
inlawrev-3205	413	53	the	the	DET
inlawrev-3205	413	54	operation	operation	NOUN
inlawrev-3205	413	55	of	of	ADP
inlawrev-3205	413	56	such	such	ADJ
inlawrev-3205	413	57	auxiliary	auxiliary	ADJ
inlawrev-3205	413	58	equipment	equipment	NOUN
inlawrev-3205	413	59	.	.	PUNCT
inlawrev-3205	414	1	98	98	NUM
inlawrev-3205	414	2	the	the	DET
inlawrev-3205	414	3	type	type	NOUN
inlawrev-3205	414	4	of	of	ADP
inlawrev-3205	414	5	motor	motor	NOUN
inlawrev-3205	414	6	vehicle	vehicle	NOUN
inlawrev-3205	414	7	determined	determine	VERB
inlawrev-3205	414	8	the	the	DET
inlawrev-3205	414	9	portion	portion	NOUN
inlawrev-3205	414	10	of	of	ADP
inlawrev-3205	414	11	fuel	fuel	NOUN
inlawrev-3205	414	12	that	that	PRON
inlawrev-3205	414	13	was	be	AUX
inlawrev-3205	414	14	excluded	exclude	VERB
inlawrev-3205	414	15	from	from	ADP
inlawrev-3205	414	16	the	the	DET
inlawrev-3205	414	17	imcft	imcft	NOUN
inlawrev-3205	414	18	.	.	PUNCT
inlawrev-3205	415	1	thus	thus	ADV
inlawrev-3205	415	2	,	,	PUNCT
inlawrev-3205	415	3	the	the	DET
inlawrev-3205	415	4	taxpayer	taxpayer	NOUN
inlawrev-3205	415	5	petitioned	petition	VERB
inlawrev-3205	415	6	the	the	DET
inlawrev-3205	415	7	tax	tax	NOUN
inlawrev-3205	415	8	court	court	NOUN
inlawrev-3205	415	9	in	in	ADP
inlawrev-3205	415	10	order	order	NOUN
inlawrev-3205	415	11	to	to	PART
inlawrev-3205	415	12	have	have	AUX
inlawrev-3205	415	13	the	the	DET
inlawrev-3205	415	14	tax	tax	NOUN
inlawrev-3205	415	15	court	court	NOUN
inlawrev-3205	415	16	determine	determine	VERB
inlawrev-3205	415	17	whether	whether	SCONJ
inlawrev-3205	415	18	the	the	DET
inlawrev-3205	415	19	taxpayer	taxpayer	NOUN
inlawrev-3205	415	20	's	's	PART
inlawrev-3205	415	21	motor	motor	NOUN
inlawrev-3205	415	22	vehicles	vehicle	NOUN
inlawrev-3205	415	23	received	receive	VERB
inlawrev-3205	415	24	a	a	DET
inlawrev-3205	415	25	partial	partial	ADJ
inlawrev-3205	415	26	exemption	exemption	NOUN
inlawrev-3205	415	27	,	,	PUNCT
inlawrev-3205	415	28	as	as	SCONJ
inlawrev-3205	415	29	tank	tank	NOUN
inlawrev-3205	415	30	trucks	truck	NOUN
inlawrev-3205	415	31	,	,	PUNCT
inlawrev-3205	415	32	under	under	ADP
inlawrev-3205	415	33	indiana	indiana	PROPN
inlawrev-3205	415	34	administrative	administrative	PROPN
inlawrev-3205	415	35	code	code	PROPN
inlawrev-3205	415	36	title	title	NOUN
inlawrev-3205	415	37	45	45	NUM
inlawrev-3205	415	38	,	,	PUNCT
inlawrev-3205	415	39	rule	rule	VERB
inlawrev-3205	415	40	13	13	NUM
inlawrev-3205	415	41	-	-	SYM
inlawrev-3205	415	42	4	4	NUM
inlawrev-3205	415	43	-	-	PUNCT
inlawrev-3205	415	44	7(b	7(b	NUM
inlawrev-3205	415	45	)	)	PUNCT
inlawrev-3205	415	46	(	(	PUNCT
inlawrev-3205	415	47	45	45	NUM
inlawrev-3205	415	48	i.a.c	i.a.c	ADJ
inlawrev-3205	415	49	.	.	PROPN
inlawrev-3205	415	50	13	13	NUM
inlawrev-3205	415	51	-	-	SYM
inlawrev-3205	415	52	4	4	NUM
inlawrev-3205	415	53	-	-	PUNCT
inlawrev-3205	415	54	7(b	7(b	NUM
inlawrev-3205	415	55	)	)	PUNCT
inlawrev-3205	415	56	)	)	PUNCT
inlawrev-3205	415	57	.	.	PUNCT
inlawrev-3205	416	1	as	as	SCONJ
inlawrev-3205	416	2	provided	provide	VERB
inlawrev-3205	416	3	in	in	ADP
inlawrev-3205	416	4	45	45	NUM
inlawrev-3205	416	5	i.a.c	i.a.c	ADJ
inlawrev-3205	416	6	.	.	PUNCT
inlawrev-3205	416	7	13	13	NUM
inlawrev-3205	416	8	-	-	SYM
inlawrev-3205	416	9	4	4	NUM
inlawrev-3205	416	10	-	-	PUNCT
inlawrev-3205	416	11	7(b	7(b	NOUN
inlawrev-3205	416	12	)	)	PUNCT
inlawrev-3205	416	13	,	,	PUNCT
inlawrev-3205	416	14	the	the	DET
inlawrev-3205	416	15	imcft	imcft	NOUN
inlawrev-3205	416	16	did	do	AUX
inlawrev-3205	416	17	not	not	PART
inlawrev-3205	416	18	apply	apply	VERB
inlawrev-3205	416	19	to	to	ADP
inlawrev-3205	416	20	twenty	twenty	NUM
inlawrev-3205	416	21	-	-	PUNCT
inlawrev-3205	416	22	four	four	NUM
inlawrev-3205	416	23	percent	percent	NOUN
inlawrev-3205	416	24	of	of	ADP
inlawrev-3205	416	25	the	the	DET
inlawrev-3205	416	26	motor	motor	NOUN
inlawrev-3205	416	27	fuel	fuel	NOUN
inlawrev-3205	416	28	that	that	PRON
inlawrev-3205	416	29	was	be	AUX
inlawrev-3205	416	30	consumed	consume	VERB
inlawrev-3205	416	31	on	on	ADP
inlawrev-3205	416	32	indiana	indiana	PROPN
inlawrev-3205	416	33	highways	highway	NOUN
inlawrev-3205	416	34	by	by	ADP
inlawrev-3205	416	35	a	a	DET
inlawrev-3205	416	36	tank	tank	NOUN
inlawrev-3205	416	37	truck	truck	NOUN
inlawrev-3205	416	38	which	which	PRON
inlawrev-3205	416	39	had	have	VERB
inlawrev-3205	416	40	a	a	DET
inlawrev-3205	416	41	common	common	ADJ
inlawrev-3205	416	42	fuel	fuel	NOUN
inlawrev-3205	416	43	reservoir	reservoir	NOUN
inlawrev-3205	416	44	for	for	ADP
inlawrev-3205	416	45	both	both	DET
inlawrev-3205	416	46	locomotion	locomotion	NOUN
inlawrev-3205	416	47	on	on	ADP
inlawrev-3205	416	48	the	the	DET
inlawrev-3205	416	49	highway	highway	NOUN
inlawrev-3205	416	50	and	and	CCONJ
inlawrev-3205	416	51	for	for	ADP
inlawrev-3205	416	52	operation	operation	NOUN
inlawrev-3205	416	53	of	of	ADP
inlawrev-3205	416	54	pumping	pump	VERB
inlawrev-3205	416	55	equipment	equipment	NOUN
inlawrev-3205	416	56	.	.	PUNCT
inlawrev-3205	417	1	however	however	ADV
inlawrev-3205	417	2	,	,	PUNCT
inlawrev-3205	417	3	the	the	DET
inlawrev-3205	417	4	regulations	regulation	NOUN
inlawrev-3205	417	5	also	also	ADV
inlawrev-3205	417	6	provided	provide	VERB
inlawrev-3205	417	7	,	,	PUNCT
inlawrev-3205	417	8	in	in	ADP
inlawrev-3205	417	9	indiana	indiana	PROPN
inlawrev-3205	417	10	administrative	administrative	PROPN
inlawrev-3205	417	11	code	code	PROPN
inlawrev-3205	417	12	title	title	NOUN
inlawrev-3205	417	13	45	45	NUM
inlawrev-3205	417	14	,	,	PUNCT
inlawrev-3205	417	15	rule	rule	VERB
inlawrev-3205	417	16	13	13	NUM
inlawrev-3205	417	17	-	-	SYM
inlawrev-3205	417	18	4	4	NUM
inlawrev-3205	417	19	-	-	PUNCT
inlawrev-3205	417	20	7(f	7(f	NUM
inlawrev-3205	417	21	)	)	PUNCT
inlawrev-3205	417	22	(	(	PUNCT
inlawrev-3205	417	23	45	45	NUM
inlawrev-3205	417	24	i.a.c	i.a.c	ADJ
inlawrev-3205	417	25	.	.	PROPN
inlawrev-3205	417	26	13	13	NUM
inlawrev-3205	417	27	-	-	SYM
inlawrev-3205	417	28	4	4	NUM
inlawrev-3205	417	29	-	-	PUNCT
inlawrev-3205	417	30	7(f	7(f	NUM
inlawrev-3205	417	31	)	)	PUNCT
inlawrev-3205	417	32	)	)	PUNCT
inlawrev-3205	417	33	,	,	PUNCT
inlawrev-3205	417	34	that	that	SCONJ
inlawrev-3205	417	35	the	the	DET
inlawrev-3205	417	36	administrator	administrator	NOUN
inlawrev-3205	417	37	determined	determine	VERB
inlawrev-3205	417	38	which	which	DET
inlawrev-3205	417	39	portion	portion	NOUN
inlawrev-3205	417	40	of	of	ADP
inlawrev-3205	417	41	the	the	DET
inlawrev-3205	417	42	imcft	imcft	NOUN
inlawrev-3205	417	43	imposed	impose	VERB
inlawrev-3205	417	44	under	under	ADP
inlawrev-3205	417	45	indiana	indiana	PROPN
inlawrev-3205	417	46	code	code	PROPN
inlawrev-3205	417	47	section	section	NOUN
inlawrev-3205	417	48	6	6	NUM
inlawrev-3205	417	49	-	-	SYM
inlawrev-3205	417	50	6	6	NUM
inlawrev-3205	417	51	-	-	PUNCT
inlawrev-3205	417	52	4.1	4.1	NUM
inlawrev-3205	417	53	-	-	SYM
inlawrev-3205	417	54	4	4	NUM
inlawrev-3205	417	55	did	do	AUX
inlawrev-3205	417	56	not	not	PART
inlawrev-3205	417	57	apply	apply	VERB
inlawrev-3205	417	58	to	to	ADP
inlawrev-3205	417	59	the	the	DET
inlawrev-3205	417	60	motor	motor	NOUN
inlawrev-3205	417	61	fuel	fuel	NOUN
inlawrev-3205	417	62	consumed	consume	VERB
inlawrev-3205	417	63	on	on	ADP
inlawrev-3205	417	64	indiana	indiana	PROPN
inlawrev-3205	417	65	highways	highway	NOUN
inlawrev-3205	417	66	by	by	ADP
inlawrev-3205	417	67	fire	fire	NOUN
inlawrev-3205	417	68	trucks	truck	NOUN
inlawrev-3205	417	69	,	,	PUNCT
inlawrev-3205	417	70	street	street	NOUN
inlawrev-3205	417	71	sweepers	sweeper	NOUN
inlawrev-3205	417	72	,	,	PUNCT
inlawrev-3205	417	73	and	and	CCONJ
inlawrev-3205	417	74	other	other	ADJ
inlawrev-3205	417	75	motor	motor	NOUN
inlawrev-3205	417	76	vehicles	vehicle	NOUN
inlawrev-3205	417	77	that	that	PRON
inlawrev-3205	417	78	had	have	VERB
inlawrev-3205	417	79	a	a	DET
inlawrev-3205	417	80	common	common	ADJ
inlawrev-3205	417	81	fuel	fuel	NOUN
inlawrev-3205	417	82	reservoir	reservoir	NOUN
inlawrev-3205	417	83	for	for	ADP
inlawrev-3205	417	84	both	both	DET
inlawrev-3205	417	85	locomotion	locomotion	NOUN
inlawrev-3205	417	86	on	on	ADP
inlawrev-3205	417	87	the	the	DET
inlawrev-3205	417	88	highway	highway	NOUN
inlawrev-3205	417	89	and	and	CCONJ
inlawrev-3205	417	90	for	for	ADP
inlawrev-3205	417	91	operation	operation	NOUN
inlawrev-3205	417	92	of	of	ADP
inlawrev-3205	417	93	other	other	ADJ
inlawrev-3205	417	94	equipment	equipment	NOUN
inlawrev-3205	417	95	.	.	PUNCT
inlawrev-3205	418	1	this	this	DET
inlawrev-3205	418	2	partial	partial	ADJ
inlawrev-3205	418	3	exemption	exemption	NOUN
inlawrev-3205	418	4	applied	apply	VERB
inlawrev-3205	418	5	only	only	ADV
inlawrev-3205	418	6	after	after	ADP
inlawrev-3205	418	7	a	a	DET
inlawrev-3205	418	8	showing	showing	NOUN
inlawrev-3205	418	9	,	,	PUNCT
inlawrev-3205	418	10	by	by	ADP
inlawrev-3205	418	11	the	the	DET
inlawrev-3205	418	12	motor	motor	NOUN
inlawrev-3205	418	13	carrier	carrier	NOUN
inlawrev-3205	418	14	,	,	PUNCT
inlawrev-3205	418	15	of	of	ADP
inlawrev-3205	418	16	the	the	DET
inlawrev-3205	418	17	proportion	proportion	NOUN
inlawrev-3205	418	18	of	of	ADP
inlawrev-3205	418	19	motor	motor	NOUN
inlawrev-3205	418	20	fuel	fuel	NOUN
inlawrev-3205	418	21	that	that	SCONJ
inlawrev-3205	418	22	the	the	DET
inlawrev-3205	418	23	motor	motor	NOUN
inlawrev-3205	418	24	carrier	carrier	NOUN
inlawrev-3205	418	25	used	use	VERB
inlawrev-3205	418	26	for	for	ADP
inlawrev-3205	418	27	the	the	DET
inlawrev-3205	418	28	operation	operation	NOUN
inlawrev-3205	418	29	of	of	ADP
inlawrev-3205	418	30	equipment	equipment	NOUN
inlawrev-3205	418	31	other	other	ADJ
inlawrev-3205	418	32	than	than	ADP
inlawrev-3205	418	33	for	for	ADP
inlawrev-3205	418	34	locomotion	locomotion	NOUN
inlawrev-3205	418	35	along	along	ADP
inlawrev-3205	418	36	the	the	DET
inlawrev-3205	418	37	highway	highway	NOUN
inlawrev-3205	418	38	,	,	PUNCT
inlawrev-3205	418	39	and	and	CCONJ
inlawrev-3205	418	40	by	by	ADP
inlawrev-3205	418	41	a	a	DET
inlawrev-3205	418	42	presentation	presentation	NOUN
inlawrev-3205	418	43	of	of	ADP
inlawrev-3205	418	44	documents	document	NOUN
inlawrev-3205	418	45	and	and	CCONJ
inlawrev-3205	418	46	information	information	NOUN
inlawrev-3205	418	47	as	as	SCONJ
inlawrev-3205	418	48	requested	request	VERB
inlawrev-3205	418	49	by	by	ADP
inlawrev-3205	418	50	the	the	DET
inlawrev-3205	418	51	administrator	administrator	NOUN
inlawrev-3205	418	52	.	.	PUNCT
inlawrev-3205	419	1	in	in	ADP
inlawrev-3205	419	2	bulkmatic	bulkmatic	ADJ
inlawrev-3205	419	3	transport	transport	NOUN
inlawrev-3205	419	4	,	,	PUNCT
inlawrev-3205	419	5	the	the	DET
inlawrev-3205	419	6	taxpayer	taxpayer	NOUN
inlawrev-3205	419	7	claimed	claim	VERB
inlawrev-3205	419	8	that	that	SCONJ
inlawrev-3205	419	9	the	the	DET
inlawrev-3205	419	10	taxpayer	taxpayer	NOUN
inlawrev-3205	419	11	's	's	PART
inlawrev-3205	419	12	motor	motor	NOUN
inlawrev-3205	419	13	vehicles	vehicle	NOUN
inlawrev-3205	419	14	were	be	AUX
inlawrev-3205	419	15	within	within	ADP
inlawrev-3205	419	16	the	the	DET
inlawrev-3205	419	17	scope	scope	NOUN
inlawrev-3205	419	18	of	of	ADP
inlawrev-3205	419	19	45	45	NUM
inlawrev-3205	419	20	i.a.c	i.a.c	ADJ
inlawrev-3205	419	21	.	.	NOUN
inlawrev-3205	419	22	1	1	NUM
inlawrev-3205	419	23	3	3	NUM
inlawrev-3205	419	24	-	-	SYM
inlawrev-3205	419	25	4	4	NUM
inlawrev-3205	419	26	-	-	PUNCT
inlawrev-3205	419	27	7(b	7(b	NOUN
inlawrev-3205	419	28	)	)	PUNCT
inlawrev-3205	419	29	,	,	PUNCT
inlawrev-3205	419	30	and	and	CCONJ
inlawrev-3205	419	31	therefore	therefore	ADV
inlawrev-3205	419	32	,	,	PUNCT
inlawrev-3205	419	33	the	the	DET
inlawrev-3205	419	34	taxpayer	taxpayer	NOUN
inlawrev-3205	419	35	was	be	AUX
inlawrev-3205	419	36	entitled	entitle	VERB
inlawrev-3205	419	37	to	to	ADP
inlawrev-3205	419	38	a	a	DET
inlawrev-3205	419	39	twenty	twenty	NUM
inlawrev-3205	419	40	-	-	PUNCT
inlawrev-3205	419	41	four	four	NUM
inlawrev-3205	419	42	percent	percent	NOUN
inlawrev-3205	419	43	exemption	exemption	NOUN
inlawrev-3205	419	44	of	of	ADP
inlawrev-3205	419	45	fuel	fuel	NOUN
inlawrev-3205	419	46	purchases	purchase	NOUN
inlawrev-3205	419	47	.	.	PUNCT
inlawrev-3205	420	1	the	the	DET
inlawrev-3205	420	2	idsr	idsr	NOUN
inlawrev-3205	420	3	,	,	PUNCT
inlawrev-3205	420	4	on	on	ADP
inlawrev-3205	420	5	the	the	DET
inlawrev-3205	420	6	other	other	ADJ
inlawrev-3205	420	7	hand	hand	NOUN
inlawrev-3205	420	8	,	,	PUNCT
inlawrev-3205	420	9	claimed	claim	VERB
inlawrev-3205	420	10	that	that	SCONJ
inlawrev-3205	420	11	the	the	DET
inlawrev-3205	420	12	taxpayer	taxpayer	NOUN
inlawrev-3205	420	13	's	's	PART
inlawrev-3205	420	14	motor	motor	NOUN
inlawrev-3205	420	15	vehicles	vehicle	NOUN
inlawrev-3205	420	16	were	be	AUX
inlawrev-3205	420	17	within	within	ADP
inlawrev-3205	420	18	the	the	DET
inlawrev-3205	420	19	scope	scope	NOUN
inlawrev-3205	420	20	of	of	ADP
inlawrev-3205	420	21	45	45	NUM
inlawrev-3205	420	22	i.a.c	i.a.c	ADJ
inlawrev-3205	420	23	.	.	PUNCT
inlawrev-3205	420	24	13	13	NUM
inlawrev-3205	420	25	-	-	SYM
inlawrev-3205	420	26	4	4	NUM
inlawrev-3205	420	27	-	-	PUNCT
inlawrev-3205	420	28	7(f	7(f	NUM
inlawrev-3205	420	29	)	)	PUNCT
inlawrev-3205	420	30	,	,	PUNCT
inlawrev-3205	420	31	and	and	CCONJ
inlawrev-3205	420	32	therefore	therefore	ADV
inlawrev-3205	420	33	,	,	PUNCT
inlawrev-3205	420	34	the	the	DET
inlawrev-3205	420	35	taxpayer	taxpayer	NOUN
inlawrev-3205	420	36	was	be	AUX
inlawrev-3205	420	37	entitled	entitle	VERB
inlawrev-3205	420	38	to	to	ADP
inlawrev-3205	420	39	only	only	ADV
inlawrev-3205	420	40	a	a	DET
inlawrev-3205	420	41	fifteen	fifteen	NUM
inlawrev-3205	420	42	percent	percent	NOUN
inlawrev-3205	420	43	exemption	exemption	NOUN
inlawrev-3205	420	44	of	of	ADP
inlawrev-3205	420	45	fuel	fuel	NOUN
inlawrev-3205	420	46	purchases	purchase	NOUN
inlawrev-3205	420	47	,	,	PUNCT
inlawrev-3205	420	48	based	base	VERB
inlawrev-3205	420	49	on	on	ADP
inlawrev-3205	420	50	the	the	DET
inlawrev-3205	420	51	facts	fact	NOUN
inlawrev-3205	420	52	presented	present	VERB
inlawrev-3205	420	53	to	to	ADP
inlawrev-3205	420	54	the	the	DET
inlawrev-3205	420	55	idsr	idsr	NOUN
inlawrev-3205	420	56	and	and	CCONJ
inlawrev-3205	420	57	the	the	DET
inlawrev-3205	420	58	administrator	administrator	NOUN
inlawrev-3205	420	59	's	's	PART
inlawrev-3205	420	60	decision	decision	NOUN
inlawrev-3205	420	61	.	.	PUNCT
inlawrev-3205	421	1	after	after	ADP
inlawrev-3205	421	2	reviewing	review	VERB
inlawrev-3205	421	3	the	the	DET
inlawrev-3205	421	4	applicable	applicable	ADJ
inlawrev-3205	421	5	statutory	statutory	ADJ
inlawrev-3205	421	6	and	and	CCONJ
inlawrev-3205	421	7	regulatory	regulatory	ADJ
inlawrev-3205	421	8	provisions	provision	NOUN
inlawrev-3205	421	9	,	,	PUNCT
inlawrev-3205	421	10	the	the	DET
inlawrev-3205	421	11	tax	tax	NOUN
inlawrev-3205	421	12	court	court	NOUN
inlawrev-3205	421	13	concluded	conclude	VERB
inlawrev-3205	421	14	that	that	SCONJ
inlawrev-3205	421	15	the	the	DET
inlawrev-3205	421	16	only	only	ADJ
inlawrev-3205	421	17	requirement	requirement	NOUN
inlawrev-3205	421	18	which	which	PRON
inlawrev-3205	421	19	had	have	VERB
inlawrev-3205	421	20	to	to	PART
inlawrev-3205	421	21	be	be	AUX
inlawrev-3205	421	22	met	meet	VERB
inlawrev-3205	421	23	in	in	ADP
inlawrev-3205	421	24	order	order	NOUN
inlawrev-3205	421	25	for	for	ADP
inlawrev-3205	421	26	a	a	DET
inlawrev-3205	421	27	motor	motor	NOUN
inlawrev-3205	421	28	carrier	carrier	NOUN
inlawrev-3205	421	29	's	's	PART
inlawrev-3205	421	30	fuel	fuel	NOUN
inlawrev-3205	421	31	purchases	purchase	NOUN
inlawrev-3205	421	32	to	to	PART
inlawrev-3205	421	33	qualify	qualify	VERB
inlawrev-3205	421	34	for	for	ADP
inlawrev-3205	421	35	the	the	DET
inlawrev-3205	421	36	twenty	twenty	NUM
inlawrev-3205	421	37	-	-	PUNCT
inlawrev-3205	421	38	four	four	NUM
inlawrev-3205	421	39	percent	percent	NOUN
inlawrev-3205	421	40	exemption	exemption	NOUN
inlawrev-3205	421	41	was	be	AUX
inlawrev-3205	421	42	that	that	SCONJ
inlawrev-3205	421	43	the	the	DET
inlawrev-3205	421	44	motor	motor	NOUN
inlawrev-3205	421	45	carrier	carrier	NOUN
inlawrev-3205	421	46	use	use	VERB
inlawrev-3205	421	47	"	"	PUNCT
inlawrev-3205	421	48	tank	tank	NOUN
inlawrev-3205	421	49	trucks	truck	NOUN
inlawrev-3205	421	50	.	.	PUNCT
inlawrev-3205	421	51	"	"	PUNCT
inlawrev-3205	422	1	the	the	DET
inlawrev-3205	422	2	court	court	NOUN
inlawrev-3205	422	3	concluded	conclude	VERB
inlawrev-3205	422	4	that	that	SCONJ
inlawrev-3205	422	5	a	a	DET
inlawrev-3205	422	6	"	"	PUNCT
inlawrev-3205	422	7	tank	tank	NOUN
inlawrev-3205	422	8	truck	truck	NOUN
inlawrev-3205	422	9	"	"	PUNCT
inlawrev-3205	422	10	was	be	AUX
inlawrev-3205	422	11	a	a	DET
inlawrev-3205	422	12	truck	truck	NOUN
inlawrev-3205	422	13	which	which	PRON
inlawrev-3205	422	14	had	have	VERB
inlawrev-3205	422	15	"	"	PUNCT
inlawrev-3205	422	16	a	a	DET
inlawrev-3205	422	17	common	common	ADJ
inlawrev-3205	422	18	fuel	fuel	NOUN
inlawrev-3205	422	19	reservoir	reservoir	NOUN
inlawrev-3205	422	20	for	for	ADP
inlawrev-3205	422	21	both	both	DET
inlawrev-3205	422	22	locomotion	locomotion	NOUN
inlawrev-3205	422	23	on	on	ADP
inlawrev-3205	422	24	the	the	DET
inlawrev-3205	422	25	highway	highway	NOUN
inlawrev-3205	422	26	and	and	CCONJ
inlawrev-3205	422	27	operation	operation	NOUN
inlawrev-3205	422	28	of	of	ADP
inlawrev-3205	422	29	the	the	DET
inlawrev-3205	422	30	pumping	pumping	NOUN
inlawrev-3205	422	31	equipment	equipment	NOUN
inlawrev-3205	422	32	.	.	PUNCT
inlawrev-3205	423	1	"99	"99	PRON
inlawrev-3205	423	2	further	far	ADV
inlawrev-3205	423	3	,	,	PUNCT
inlawrev-3205	423	4	the	the	DET
inlawrev-3205	423	5	tax	tax	NOUN
inlawrev-3205	423	6	court	court	NOUN
inlawrev-3205	423	7	determined	determine	VERB
inlawrev-3205	423	8	that	that	SCONJ
inlawrev-3205	423	9	the	the	DET
inlawrev-3205	423	10	ordinary	ordinary	ADJ
inlawrev-3205	423	11	and	and	CCONJ
inlawrev-3205	423	12	accepted	accept	VERB
inlawrev-3205	423	13	meaning	meaning	NOUN
inlawrev-3205	423	14	of	of	ADP
inlawrev-3205	423	15	the	the	DET
inlawrev-3205	423	16	term	term	NOUN
inlawrev-3205	423	17	"	"	PUNCT
inlawrev-3205	423	18	tank	tank	NOUN
inlawrev-3205	423	19	truck	truck	NOUN
inlawrev-3205	423	20	"	"	PUNCT
inlawrev-3205	423	21	was	be	AUX
inlawrev-3205	423	22	broad	broad	ADJ
inlawrev-3205	423	23	and	and	CCONJ
inlawrev-3205	423	24	that	that	SCONJ
inlawrev-3205	423	25	,	,	PUNCT
inlawrev-3205	423	26	for	for	ADP
inlawrev-3205	423	27	purposes	purpose	NOUN
inlawrev-3205	423	28	of	of	ADP
inlawrev-3205	423	29	the	the	DET
inlawrev-3205	423	30	twenty	twenty	NUM
inlawrev-3205	423	31	-	-	PUNCT
inlawrev-3205	423	32	four	four	NUM
inlawrev-3205	423	33	percent	percent	NOUN
inlawrev-3205	423	34	exemption	exemption	NOUN
inlawrev-3205	423	35	,	,	PUNCT
inlawrev-3205	423	36	the	the	DET
inlawrev-3205	423	37	term	term	NOUN
inlawrev-3205	423	38	included	include	VERB
inlawrev-3205	423	39	both	both	DET
inlawrev-3205	423	40	motor	motor	NOUN
inlawrev-3205	423	41	vehicles	vehicle	NOUN
inlawrev-3205	423	42	with	with	ADP
inlawrev-3205	423	43	single	single	ADJ
inlawrev-3205	423	44	unit	unit	NOUN
inlawrev-3205	423	45	configurations	configuration	NOUN
inlawrev-3205	423	46	and	and	CCONJ
inlawrev-3205	423	47	motor	motor	NOUN
inlawrev-3205	423	48	vehicles	vehicle	NOUN
inlawrev-3205	423	49	with	with	ADP
inlawrev-3205	423	50	tractor	tractor	NOUN
inlawrev-3205	423	51	/	/	SYM
inlawrev-3205	423	52	trailer	trailer	NOUN
inlawrev-3205	423	53	combinations	combination	NOUN
inlawrev-3205	423	54	.	.	PUNCT
inlawrev-3205	424	1	100	100	NUM
inlawrev-3205	424	2	the	the	DET
inlawrev-3205	424	3	tax	tax	NOUN
inlawrev-3205	424	4	court	court	NOUN
inlawrev-3205	424	5	held	hold	VERB
inlawrev-3205	424	6	that	that	SCONJ
inlawrev-3205	424	7	the	the	DET
inlawrev-3205	424	8	taxpayer	taxpayer	NOUN
inlawrev-3205	424	9	was	be	AUX
inlawrev-3205	424	10	entitled	entitle	VERB
inlawrev-3205	424	11	to	to	ADP
inlawrev-3205	424	12	the	the	DET
inlawrev-3205	424	13	twentyfour	twentyfour	NOUN
inlawrev-3205	424	14	percent	percent	NOUN
inlawrev-3205	424	15	exemption	exemption	NOUN
inlawrev-3205	424	16	for	for	ADP
inlawrev-3205	424	17	fuel	fuel	NOUN
inlawrev-3205	424	18	purchases	purchase	NOUN
inlawrev-3205	424	19	because	because	SCONJ
inlawrev-3205	424	20	the	the	DET
inlawrev-3205	424	21	taxpayer	taxpayer	NOUN
inlawrev-3205	424	22	's	's	PART
inlawrev-3205	424	23	motor	motor	NOUN
inlawrev-3205	424	24	vehicles	vehicle	NOUN
inlawrev-3205	424	25	98	98	NUM
inlawrev-3205	424	26	.	.	PUNCT
inlawrev-3205	425	1	i	i	PRON
inlawrev-3205	425	2	d.	d.	PROPN
inlawrev-3205	425	3	§	§	PROPN
inlawrev-3205	425	4	6	6	NUM
inlawrev-3205	425	5	-	-	SYM
inlawrev-3205	425	6	6	6	NUM
inlawrev-3205	425	7	-	-	SYM
inlawrev-3205	425	8	4.1	4.1	NUM
inlawrev-3205	425	9	-4(d	-4(d	NOUN
inlawrev-3205	425	10	)	)	PUNCT
inlawrev-3205	425	11	(	(	PUNCT
inlawrev-3205	425	12	supp	supp	PROPN
inlawrev-3205	425	13	.	.	PUNCT
inlawrev-3205	425	14	1995	1995	NUM
inlawrev-3205	425	15	)	)	PUNCT
inlawrev-3205	425	16	.	.	PUNCT
inlawrev-3205	426	1	99	99	NUM
inlawrev-3205	426	2	.	.	PUNCT
inlawrev-3205	427	1	bulkmatic	bulkmatic	PROPN
inlawrev-3205	427	2	transp	transp	PROPN
inlawrev-3205	427	3	.	.	PUNCT
inlawrev-3205	427	4	co.	co.	PROPN
inlawrev-3205	427	5	,	,	PUNCT
inlawrev-3205	427	6	629	629	NUM
inlawrev-3205	427	7	n.e.2d	n.e.2d	NOUN
inlawrev-3205	427	8	at	at	ADP
inlawrev-3205	427	9	957	957	NUM
inlawrev-3205	427	10	-	-	SYM
inlawrev-3205	427	11	58	58	NUM
inlawrev-3205	427	12	;	;	PUNCT
inlawrev-3205	427	13	ind	ind	NOUN
inlawrev-3205	427	14	.	.	PUNCT
inlawrev-3205	428	1	admin	admin	PROPN
inlawrev-3205	428	2	.	.	PUNCT
inlawrev-3205	429	1	code	code	PROPN
inlawrev-3205	429	2	tit	tit	PROPN
inlawrev-3205	429	3	.	.	PUNCT
inlawrev-3205	430	1	45	45	NUM
inlawrev-3205	430	2	,	,	PUNCT
inlawrev-3205	430	3	r.	r.	NOUN
inlawrev-3205	430	4	1	1	NUM
inlawrev-3205	430	5	3	3	NUM
inlawrev-3205	430	6	-	-	SYM
inlawrev-3205	430	7	4	4	NUM
inlawrev-3205	430	8	-	-	PUNCT
inlawrev-3205	430	9	7(b)(2	7(b)(2	NUM
inlawrev-3205	430	10	)	)	PUNCT
inlawrev-3205	430	11	(	(	PUNCT
inlawrev-3205	430	12	1996	1996	NUM
inlawrev-3205	430	13	)	)	PUNCT
inlawrev-3205	430	14	.	.	PUNCT
inlawrev-3205	431	1	1	1	NUM
inlawrev-3205	431	2	00	00	NUM
inlawrev-3205	431	3	.	.	PUNCT
inlawrev-3205	432	1	bulkmatic	bulkmatic	PROPN
inlawrev-3205	432	2	transp	transp	PROPN
inlawrev-3205	432	3	.	.	PUNCT
inlawrev-3205	432	4	co.	co.	PROPN
inlawrev-3205	432	5	,	,	PUNCT
inlawrev-3205	432	6	629	629	NUM
inlawrev-3205	432	7	n.e.2d	n.e.2d	NOUN
inlawrev-3205	432	8	at	at	ADP
inlawrev-3205	432	9	957	957	NUM
inlawrev-3205	432	10	-	-	SYM
inlawrev-3205	432	11	58	58	NUM
inlawrev-3205	432	12	.	.	PUNCT
inlawrev-3205	433	1	1094	1094	NUM
inlawrev-3205	433	2	indiana	indiana	PROPN
inlawrev-3205	433	3	law	law	PROPN
inlawrev-3205	433	4	review	review	NOUN
inlawrev-3205	434	1	[	[	X
inlawrev-3205	434	2	vol	vol	NOUN
inlawrev-3205	434	3	.	.	PUNCT
inlawrev-3205	434	4	29	29	NUM
inlawrev-3205	434	5	:	:	SYM
inlawrev-3205	434	6	1077	1077	NUM
inlawrev-3205	434	7	qualified	qualify	VERB
inlawrev-3205	434	8	as	as	ADP
inlawrev-3205	434	9	"	"	PUNCT
inlawrev-3205	434	10	tank	tank	NOUN
inlawrev-3205	434	11	trucks	truck	NOUN
inlawrev-3205	434	12	"	"	PUNCT
inlawrev-3205	434	13	under	under	ADP
inlawrev-3205	434	14	45	45	NUM
inlawrev-3205	434	15	i.a.c	i.a.c	ADJ
inlawrev-3205	434	16	.	.	PUNCT
inlawrev-3205	434	17	13	13	NUM
inlawrev-3205	434	18	-	-	SYM
inlawrev-3205	434	19	4	4	NUM
inlawrev-3205	434	20	-	-	NUM
inlawrev-3205	434	21	7(b	7(b	NUM
inlawrev-3205	434	22	)	)	PUNCT
inlawrev-3205	434	23	.	.	PUNCT
inlawrev-3205	435	1	101	101	NUM
inlawrev-3205	435	2	the	the	DET
inlawrev-3205	435	3	indiana	indiana	PROPN
inlawrev-3205	435	4	supreme	supreme	PROPN
inlawrev-3205	435	5	court	court	PROPN
inlawrev-3205	435	6	determined	determine	VERB
inlawrev-3205	435	7	that	that	SCONJ
inlawrev-3205	435	8	such	such	DET
inlawrev-3205	435	9	a	a	DET
inlawrev-3205	435	10	conclusion	conclusion	NOUN
inlawrev-3205	435	11	presupposed	presuppose	VERB
inlawrev-3205	435	12	that	that	SCONJ
inlawrev-3205	435	13	pneumatic	pneumatic	ADJ
inlawrev-3205	435	14	trucks	truck	NOUN
inlawrev-3205	435	15	were	be	AUX
inlawrev-3205	435	16	entitled	entitle	VERB
inlawrev-3205	435	17	to	to	ADP
inlawrev-3205	435	18	the	the	DET
inlawrev-3205	435	19	twenty	twenty	NUM
inlawrev-3205	435	20	-	-	PUNCT
inlawrev-3205	435	21	four	four	NUM
inlawrev-3205	435	22	percent	percent	NOUN
inlawrev-3205	435	23	exemption	exemption	NOUN
inlawrev-3205	435	24	and	and	CCONJ
inlawrev-3205	435	25	that	that	SCONJ
inlawrev-3205	435	26	,	,	PUNCT
inlawrev-3205	435	27	at	at	ADP
inlawrev-3205	435	28	some	some	DET
inlawrev-3205	435	29	later	later	ADJ
inlawrev-3205	435	30	time	time	NOUN
inlawrev-3205	435	31	,	,	PUNCT
inlawrev-3205	435	32	the	the	DET
inlawrev-3205	435	33	exemption	exemption	NOUN
inlawrev-3205	435	34	for	for	ADP
inlawrev-3205	435	35	fuel	fuel	NOUN
inlawrev-3205	435	36	purchased	purchase	VERB
inlawrev-3205	435	37	for	for	ADP
inlawrev-3205	435	38	pneumatic	pneumatic	ADJ
inlawrev-3205	435	39	trucks	truck	NOUN
inlawrev-3205	435	40	was	be	AUX
inlawrev-3205	435	41	reduced	reduce	VERB
inlawrev-3205	435	42	to	to	ADP
inlawrev-3205	435	43	fifteen	fifteen	NUM
inlawrev-3205	435	44	percent	percent	NOUN
inlawrev-3205	435	45	.	.	PUNCT
inlawrev-3205	436	1	102	102	NUM
inlawrev-3205	436	2	the	the	DET
inlawrev-3205	436	3	supreme	supreme	PROPN
inlawrev-3205	436	4	court	court	PROPN
inlawrev-3205	436	5	determined	determine	VERB
inlawrev-3205	436	6	that	that	SCONJ
inlawrev-3205	436	7	this	this	DET
inlawrev-3205	436	8	presupposition	presupposition	NOUN
inlawrev-3205	436	9	was	be	AUX
inlawrev-3205	436	10	erroneous	erroneous	ADJ
inlawrev-3205	436	11	because	because	SCONJ
inlawrev-3205	436	12	the	the	DET
inlawrev-3205	436	13	taxpayer	taxpayer	NOUN
inlawrev-3205	436	14	had	have	AUX
inlawrev-3205	436	15	not	not	PART
inlawrev-3205	436	16	shown	show	VERB
inlawrev-3205	436	17	,	,	PUNCT
inlawrev-3205	436	18	nor	nor	CCONJ
inlawrev-3205	436	19	did	do	VERB
inlawrev-3205	436	20	the	the	DET
inlawrev-3205	436	21	record	record	NOUN
inlawrev-3205	436	22	reveal	reveal	NOUN
inlawrev-3205	436	23	,	,	PUNCT
inlawrev-3205	436	24	any	any	DET
inlawrev-3205	436	25	evidence	evidence	NOUN
inlawrev-3205	436	26	that	that	SCONJ
inlawrev-3205	436	27	the	the	DET
inlawrev-3205	436	28	idsr	idsr	NOUN
inlawrev-3205	436	29	had	have	AUX
inlawrev-3205	436	30	ever	ever	ADV
inlawrev-3205	436	31	subjected	subject	VERB
inlawrev-3205	436	32	pneumatic	pneumatic	ADJ
inlawrev-3205	436	33	trucks	truck	NOUN
inlawrev-3205	436	34	to	to	ADP
inlawrev-3205	436	35	an	an	DET
inlawrev-3205	436	36	evicft	evicft	ADJ
inlawrev-3205	436	37	exemption	exemption	NOUN
inlawrev-3205	436	38	percentage	percentage	NOUN
inlawrev-3205	436	39	other	other	ADJ
inlawrev-3205	436	40	than	than	ADP
inlawrev-3205	436	41	fifteen	fifteen	NUM
inlawrev-3205	436	42	percent	percent	NOUN
inlawrev-3205	436	43	.	.	PUNCT
inlawrev-3205	437	1	103	103	NUM
inlawrev-3205	437	2	the	the	DET
inlawrev-3205	437	3	supreme	supreme	PROPN
inlawrev-3205	437	4	court	court	PROPN
inlawrev-3205	437	5	also	also	ADV
inlawrev-3205	437	6	noted	note	VERB
inlawrev-3205	437	7	that	that	SCONJ
inlawrev-3205	437	8	ambiguous	ambiguous	ADJ
inlawrev-3205	437	9	exemption	exemption	NOUN
inlawrev-3205	437	10	statutes	statute	NOUN
inlawrev-3205	437	11	were	be	AUX
inlawrev-3205	437	12	to	to	PART
inlawrev-3205	437	13	be	be	AUX
inlawrev-3205	437	14	strictly	strictly	ADV
inlawrev-3205	437	15	construed	construe	VERB
inlawrev-3205	437	16	against	against	ADP
inlawrev-3205	437	17	a	a	DET
inlawrev-3205	437	18	taxpayer	taxpayer	NOUN
inlawrev-3205	437	19	.	.	PUNCT
inlawrev-3205	438	1	104	104	NUM
inlawrev-3205	439	1	the	the	DET
inlawrev-3205	439	2	court	court	NOUN
inlawrev-3205	439	3	concluded	conclude	VERB
inlawrev-3205	439	4	that	that	SCONJ
inlawrev-3205	439	5	the	the	DET
inlawrev-3205	439	6	tax	tax	NOUN
inlawrev-3205	439	7	court	court	NOUN
inlawrev-3205	439	8	's	's	PART
inlawrev-3205	439	9	failure	failure	NOUN
inlawrev-3205	439	10	to	to	PART
inlawrev-3205	439	11	give	give	VERB
inlawrev-3205	439	12	any	any	DET
inlawrev-3205	439	13	weight	weight	NOUN
inlawrev-3205	439	14	to	to	ADP
inlawrev-3205	439	15	the	the	DET
inlawrev-3205	439	16	idsr	idsr	NOUN
inlawrev-3205	439	17	's	's	PART
inlawrev-3205	439	18	historically	historically	ADV
inlawrev-3205	439	19	uniform	uniform	ADJ
inlawrev-3205	439	20	interpretation	interpretation	NOUN
inlawrev-3205	439	21	of	of	ADP
inlawrev-3205	439	22	45	45	NUM
inlawrev-3205	439	23	i.a.c	i.a.c	ADJ
inlawrev-3205	439	24	.	.	PUNCT
inlawrev-3205	439	25	13	13	NUM
inlawrev-3205	439	26	-	-	SYM
inlawrev-3205	439	27	4	4	NUM
inlawrev-3205	439	28	-	-	SYM
inlawrev-3205	439	29	7	7	NUM
inlawrev-3205	439	30	violated	violate	VERB
inlawrev-3205	439	31	the	the	DET
inlawrev-3205	439	32	principle	principle	NOUN
inlawrev-3205	439	33	of	of	ADP
inlawrev-3205	439	34	strictly	strictly	ADV
inlawrev-3205	439	35	construing	construe	VERB
inlawrev-3205	439	36	exemption	exemption	NOUN
inlawrev-3205	439	37	statutes	statute	NOUN
inlawrev-3205	439	38	against	against	ADP
inlawrev-3205	439	39	a	a	DET
inlawrev-3205	439	40	taxpayer	taxpayer	NOUN
inlawrev-3205	439	41	.	.	PUNCT
inlawrev-3205	440	1	105	105	NUM
inlawrev-3205	440	2	d.	d.	PROPN
inlawrev-3205	440	3	indiana	indiana	PROPN
inlawrev-3205	440	4	proceduresfor	proceduresfor	ADP
inlawrev-3205	440	5	tax	tax	PROPN
inlawrev-3205	440	6	administration	administration	PROPN
inlawrev-3205	440	7	—	—	PUNCT
inlawrev-3205	440	8	taxpayer	taxpayer	NOUN
inlawrev-3205	440	9	's	's	PART
inlawrev-3205	440	10	failure	failure	NOUN
inlawrev-3205	440	11	to	to	PART
inlawrev-3205	440	12	remit	remit	VERB
inlawrev-3205	440	13	indiana	indiana	PROPN
inlawrev-3205	440	14	state	state	PROPN
inlawrev-3205	440	15	gross	gross	ADJ
inlawrev-3205	440	16	retail	retail	ADJ
inlawrev-3205	440	17	tax	tax	NOUN
inlawrev-3205	440	18	and	and	CCONJ
inlawrev-3205	440	19	indiana	indiana	PROPN
inlawrev-3205	440	20	use	use	PROPN
inlawrev-3205	440	21	tax	tax	NOUN
inlawrev-3205	440	22	(	(	PUNCT
inlawrev-3205	440	23	collectively	collectively	ADV
inlawrev-3205	440	24	,	,	PUNCT
inlawrev-3205	440	25	isut	isut	PROPN
inlawrev-3205	440	26	)	)	PUNCT
inlawrev-3205	440	27	and	and	CCONJ
inlawrev-3205	440	28	to	to	PART
inlawrev-3205	440	29	remit	remit	VERB
inlawrev-3205	440	30	the	the	DET
inlawrev-3205	440	31	indiana	indiana	PROPN
inlawrev-3205	440	32	adjusted	adjust	VERB
inlawrev-3205	440	33	gross	gross	ADJ
inlawrev-3205	440	34	income	income	NOUN
inlawrev-3205	440	35	tax	tax	NOUN
inlawrev-3205	440	36	and	and	CCONJ
inlawrev-3205	440	37	indiana	indiana	PROPN
inlawrev-3205	440	38	county	county	PROPN
inlawrev-3205	440	39	tax	tax	NOUN
inlawrev-3205	440	40	(	(	PUNCT
inlawrev-3205	440	41	collectively	collectively	ADV
inlawrev-3205	440	42	,	,	PUNCT
inlawrev-3205	440	43	iagit	iagit	NOUN
inlawrev-3205	440	44	)	)	PUNCT
inlawrev-3205	440	45	,	,	PUNCT
inlawrev-3205	440	46	which	which	DET
inlawrev-3205	440	47	taxes	taxis	NOUN
inlawrev-3205	440	48	were	be	AUX
inlawrev-3205	440	49	withheld	withhold	VERB
inlawrev-3205	440	50	by	by	ADP
inlawrev-3205	440	51	the	the	DET
inlawrev-3205	440	52	taxpayer	taxpayer	NOUN
inlawrev-3205	440	53	due	due	ADP
inlawrev-3205	440	54	to	to	ADP
inlawrev-3205	440	55	the	the	DET
inlawrev-3205	440	56	payment	payment	NOUN
inlawrev-3205	440	57	of	of	ADP
inlawrev-3205	440	58	wages	wage	NOUN
inlawrev-3205	440	59	by	by	ADP
inlawrev-3205	440	60	the	the	DET
inlawrev-3205	440	61	taxpayer	taxpayer	NOUN
inlawrev-3205	440	62	in	in	ADP
inlawrev-3205	440	63	safayan	safayan	PROPN
inlawrev-3205	440	64	v.	v.	PROPN
inlawrev-3205	440	65	indiana	indiana	PROPN
inlawrev-3205	440	66	department	department	PROPN
inlawrev-3205	440	67	of	of	ADP
inlawrev-3205	440	68	state	state	PROPN
inlawrev-3205	440	69	revenue	revenue	NOUN
inlawrev-3205	440	70	,	,	PUNCT
inlawrev-3205	440	71	106	106	NUM
inlawrev-3205	440	72	the	the	DET
inlawrev-3205	440	73	taxpayer	taxpayer	NOUN
inlawrev-3205	440	74	was	be	AUX
inlawrev-3205	440	75	the	the	DET
inlawrev-3205	440	76	president	president	NOUN
inlawrev-3205	440	77	of	of	ADP
inlawrev-3205	440	78	a	a	DET
inlawrev-3205	440	79	corporation	corporation	NOUN
inlawrev-3205	440	80	that	that	PRON
inlawrev-3205	440	81	operated	operate	VERB
inlawrev-3205	440	82	a	a	DET
inlawrev-3205	440	83	restaurant	restaurant	NOUN
inlawrev-3205	440	84	and	and	CCONJ
inlawrev-3205	440	85	did	do	AUX
inlawrev-3205	440	86	not	not	PART
inlawrev-3205	440	87	remit	remit	VERB
inlawrev-3205	440	88	indiana	indiana	PROPN
inlawrev-3205	440	89	state	state	PROPN
inlawrev-3205	440	90	gross	gross	ADJ
inlawrev-3205	440	91	retail	retail	ADJ
inlawrev-3205	440	92	taxes	taxis	NOUN
inlawrev-3205	440	93	(	(	PUNCT
inlawrev-3205	440	94	isut	isut	NOUN
inlawrev-3205	440	95	)	)	PUNCT
inlawrev-3205	440	96	to	to	ADP
inlawrev-3205	440	97	the	the	DET
inlawrev-3205	440	98	idsr	idsr	NOUN
inlawrev-3205	440	99	.	.	PUNCT
inlawrev-3205	441	1	the	the	DET
inlawrev-3205	441	2	taxpayer	taxpayer	NOUN
inlawrev-3205	441	3	also	also	ADV
inlawrev-3205	441	4	failed	fail	VERB
inlawrev-3205	441	5	to	to	PART
inlawrev-3205	441	6	remit	remit	VERB
inlawrev-3205	441	7	indiana	indiana	PROPN
inlawrev-3205	441	8	adjusted	adjust	VERB
inlawrev-3205	441	9	gross	gross	ADJ
inlawrev-3205	441	10	income	income	NOUN
inlawrev-3205	441	11	taxes	taxis	NOUN
inlawrev-3205	441	12	and	and	CCONJ
inlawrev-3205	441	13	county	county	NOUN
inlawrev-3205	441	14	income	income	NOUN
inlawrev-3205	441	15	taxes	taxis	NOUN
inlawrev-3205	441	16	(	(	PUNCT
inlawrev-3205	441	17	collectively	collectively	ADV
inlawrev-3205	441	18	,	,	PUNCT
inlawrev-3205	441	19	iagit	iagit	NOUN
inlawrev-3205	441	20	)	)	PUNCT
inlawrev-3205	441	21	to	to	ADP
inlawrev-3205	441	22	the	the	DET
inlawrev-3205	441	23	idsr	idsr	NOUN
inlawrev-3205	441	24	when	when	SCONJ
inlawrev-3205	441	25	the	the	DET
inlawrev-3205	441	26	corporation	corporation	NOUN
inlawrev-3205	441	27	paid	pay	VERB
inlawrev-3205	441	28	wages	wage	NOUN
inlawrev-3205	441	29	to	to	ADP
inlawrev-3205	441	30	employees	employee	NOUN
inlawrev-3205	441	31	of	of	ADP
inlawrev-3205	441	32	the	the	DET
inlawrev-3205	441	33	corporation	corporation	NOUN
inlawrev-3205	441	34	.	.	PUNCT
inlawrev-3205	442	1	when	when	SCONJ
inlawrev-3205	442	2	the	the	DET
inlawrev-3205	442	3	idsr	idsr	NOUN
inlawrev-3205	442	4	learned	learn	VERB
inlawrev-3205	442	5	that	that	SCONJ
inlawrev-3205	442	6	such	such	ADJ
inlawrev-3205	442	7	taxes	taxis	NOUN
inlawrev-3205	442	8	were	be	AUX
inlawrev-3205	442	9	not	not	PART
inlawrev-3205	442	10	remitted	remit	VERB
inlawrev-3205	442	11	,	,	PUNCT
inlawrev-3205	442	12	the	the	DET
inlawrev-3205	442	13	idsr	idsr	NOUN
inlawrev-3205	442	14	began	begin	VERB
inlawrev-3205	442	15	collection	collection	NOUN
inlawrev-3205	442	16	proceedings	proceeding	NOUN
inlawrev-3205	442	17	against	against	ADP
inlawrev-3205	442	18	both	both	CCONJ
inlawrev-3205	442	19	the	the	DET
inlawrev-3205	442	20	corporation	corporation	NOUN
inlawrev-3205	442	21	and	and	CCONJ
inlawrev-3205	442	22	the	the	DET
inlawrev-3205	442	23	taxpayer	taxpayer	NOUN
inlawrev-3205	442	24	,	,	PUNCT
inlawrev-3205	442	25	claiming	claim	VERB
inlawrev-3205	442	26	that	that	SCONJ
inlawrev-3205	442	27	the	the	DET
inlawrev-3205	442	28	taxpayer	taxpayer	NOUN
inlawrev-3205	442	29	was	be	AUX
inlawrev-3205	442	30	personally	personally	ADV
inlawrev-3205	442	31	liable	liable	ADJ
inlawrev-3205	442	32	for	for	ADP
inlawrev-3205	442	33	such	such	ADJ
inlawrev-3205	442	34	delinquent	delinquent	ADJ
inlawrev-3205	442	35	taxes	taxis	NOUN
inlawrev-3205	442	36	.	.	PUNCT
inlawrev-3205	443	1	later	later	ADV
inlawrev-3205	443	2	,	,	PUNCT
inlawrev-3205	443	3	the	the	DET
inlawrev-3205	443	4	idsr	idsr	NOUN
inlawrev-3205	443	5	claimed	claim	VERB
inlawrev-3205	443	6	that	that	SCONJ
inlawrev-3205	443	7	a	a	DET
inlawrev-3205	443	8	general	general	ADJ
inlawrev-3205	443	9	partnership	partnership	NOUN
inlawrev-3205	443	10	,	,	PUNCT
inlawrev-3205	443	11	the	the	DET
inlawrev-3205	443	12	partners	partner	NOUN
inlawrev-3205	443	13	of	of	ADP
inlawrev-3205	443	14	which	which	PRON
inlawrev-3205	443	15	included	include	VERB
inlawrev-3205	443	16	the	the	DET
inlawrev-3205	443	17	taxpayer	taxpayer	NOUN
inlawrev-3205	443	18	,	,	PUNCT
inlawrev-3205	443	19	was	be	AUX
inlawrev-3205	443	20	the	the	DET
inlawrev-3205	443	21	owner	owner	NOUN
inlawrev-3205	443	22	and	and	CCONJ
inlawrev-3205	443	23	operator	operator	NOUN
inlawrev-3205	443	24	of	of	ADP
inlawrev-3205	443	25	the	the	DET
inlawrev-3205	443	26	restaurant	restaurant	NOUN
inlawrev-3205	443	27	.	.	PUNCT
inlawrev-3205	444	1	based	base	VERB
inlawrev-3205	444	2	upon	upon	SCONJ
inlawrev-3205	444	3	the	the	DET
inlawrev-3205	444	4	above	above	ADJ
inlawrev-3205	444	5	facts	fact	NOUN
inlawrev-3205	444	6	,	,	PUNCT
inlawrev-3205	444	7	the	the	DET
inlawrev-3205	444	8	tax	tax	NOUN
inlawrev-3205	444	9	court	court	NOUN
inlawrev-3205	444	10	determined	determine	VERB
inlawrev-3205	444	11	that	that	SCONJ
inlawrev-3205	444	12	there	there	PRON
inlawrev-3205	444	13	were	be	VERB
inlawrev-3205	444	14	two	two	NUM
inlawrev-3205	444	15	general	general	ADJ
inlawrev-3205	444	16	issues	issue	NOUN
inlawrev-3205	444	17	which	which	PRON
inlawrev-3205	444	18	the	the	DET
inlawrev-3205	444	19	tax	tax	NOUN
inlawrev-3205	444	20	court	court	NOUN
inlawrev-3205	444	21	had	have	VERB
inlawrev-3205	444	22	to	to	PART
inlawrev-3205	444	23	address	address	VERB
inlawrev-3205	444	24	.	.	PUNCT
inlawrev-3205	445	1	first	first	ADV
inlawrev-3205	445	2	,	,	PUNCT
inlawrev-3205	445	3	the	the	DET
inlawrev-3205	445	4	tax	tax	NOUN
inlawrev-3205	445	5	court	court	NOUN
inlawrev-3205	445	6	had	have	VERB
inlawrev-3205	445	7	to	to	PART
inlawrev-3205	445	8	decide	decide	VERB
inlawrev-3205	445	9	if	if	SCONJ
inlawrev-3205	445	10	the	the	DET
inlawrev-3205	445	11	corporation	corporation	NOUN
inlawrev-3205	445	12	was	be	AUX
inlawrev-3205	445	13	liable	liable	ADJ
inlawrev-3205	445	14	for	for	ADP
inlawrev-3205	445	15	the	the	DET
inlawrev-3205	445	16	delinquent	delinquent	ADJ
inlawrev-3205	445	17	sales	sale	NOUN
inlawrev-3205	445	18	and	and	CCONJ
inlawrev-3205	445	19	withholding	withholding	NOUN
inlawrev-3205	445	20	taxes	taxis	NOUN
inlawrev-3205	445	21	of	of	ADP
inlawrev-3205	445	22	the	the	DET
inlawrev-3205	445	23	restaurant	restaurant	NOUN
inlawrev-3205	445	24	.	.	PUNCT
inlawrev-3205	446	1	second	second	ADJ
inlawrev-3205	446	2	,	,	PUNCT
inlawrev-3205	446	3	it	it	PRON
inlawrev-3205	446	4	had	have	VERB
inlawrev-3205	446	5	to	to	PART
inlawrev-3205	446	6	determine	determine	VERB
inlawrev-3205	446	7	if	if	SCONJ
inlawrev-3205	446	8	the	the	DET
inlawrev-3205	446	9	taxpayer	taxpayer	NOUN
inlawrev-3205	446	10	was	be	AUX
inlawrev-3205	446	11	personally	personally	ADV
inlawrev-3205	446	12	liable	liable	ADJ
inlawrev-3205	446	13	for	for	ADP
inlawrev-3205	446	14	the	the	DET
inlawrev-3205	446	15	delinquent	delinquent	ADJ
inlawrev-3205	446	16	sales	sale	NOUN
inlawrev-3205	446	17	and	and	CCONJ
inlawrev-3205	446	18	withholding	withholding	NOUN
inlawrev-3205	446	19	taxes	taxis	NOUN
inlawrev-3205	446	20	of	of	ADP
inlawrev-3205	446	21	the	the	DET
inlawrev-3205	446	22	corporation	corporation	NOUN
inlawrev-3205	446	23	.	.	PUNCT
inlawrev-3205	447	1	in	in	ADP
inlawrev-3205	447	2	discussing	discuss	VERB
inlawrev-3205	447	3	these	these	DET
inlawrev-3205	447	4	separate	separate	ADJ
inlawrev-3205	447	5	liabilities	liability	NOUN
inlawrev-3205	447	6	,	,	PUNCT
inlawrev-3205	447	7	the	the	DET
inlawrev-3205	447	8	tax	tax	NOUN
inlawrev-3205	447	9	court	court	NOUN
inlawrev-3205	447	10	stated	state	VERB
inlawrev-3205	447	11	that	that	SCONJ
inlawrev-3205	447	12	the	the	DET
inlawrev-3205	447	13	isut	isut	PROPN
inlawrev-3205	447	14	was	be	AUX
inlawrev-3205	447	15	an	an	DET
inlawrev-3205	447	16	excise	excise	NOUN
inlawrev-3205	447	17	tax	tax	NOUN
inlawrev-3205	447	18	that	that	PRON
inlawrev-3205	447	19	was	be	AUX
inlawrev-3205	447	20	imposed	impose	VERB
inlawrev-3205	447	21	on	on	ADP
inlawrev-3205	447	22	retail	retail	ADJ
inlawrev-3205	447	23	transactions	transaction	NOUN
inlawrev-3205	447	24	made	make	VERB
inlawrev-3205	447	25	in	in	ADP
inlawrev-3205	447	26	indiana	indiana	PROPN
inlawrev-3205	447	27	.	.	PUNCT
inlawrev-3205	448	1	107	107	NUM
inlawrev-3205	449	1	it	it	PRON
inlawrev-3205	449	2	explained	explain	VERB
inlawrev-3205	449	3	that	that	SCONJ
inlawrev-3205	449	4	,	,	PUNCT
inlawrev-3205	449	5	with	with	ADP
inlawrev-3205	449	6	some	some	DET
inlawrev-3205	449	7	101	101	NUM
inlawrev-3205	449	8	.	.	PUNCT
inlawrev-3205	450	1	i	i	PRON
inlawrev-3205	450	2	d.	d.	PROPN
inlawrev-3205	450	3	at	at	ADP
inlawrev-3205	450	4	958	958	NUM
inlawrev-3205	450	5	.	.	PUNCT
inlawrev-3205	451	1	102	102	NUM
inlawrev-3205	451	2	.	.	PUNCT
inlawrev-3205	452	1	bulkmatic	bulkmatic	PROPN
inlawrev-3205	452	2	transp	transp	PROPN
inlawrev-3205	452	3	.	.	PUNCT
inlawrev-3205	453	1	co.	co.	PROPN
inlawrev-3205	454	1	v.	v.	ADP
inlawrev-3205	454	2	indiana	indiana	PROPN
inlawrev-3205	454	3	dep't	dep't	PROPN
inlawrev-3205	454	4	of	of	ADP
inlawrev-3205	454	5	state	state	NOUN
inlawrev-3205	454	6	revenue	revenue	NOUN
inlawrev-3205	454	7	,	,	PUNCT
inlawrev-3205	454	8	648	648	NUM
inlawrev-3205	454	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	454	10	1	1	NUM
inlawrev-3205	454	11	156	156	NUM
inlawrev-3205	454	12	,	,	PUNCT
inlawrev-3205	454	13	1	1	NUM
inlawrev-3205	454	14	1	1	NUM
inlawrev-3205	454	15	59	59	NUM
inlawrev-3205	454	16	(	(	PUNCT
inlawrev-3205	454	17	ind	ind	NOUN
inlawrev-3205	454	18	.	.	PUNCT
inlawrev-3205	454	19	1995	1995	NUM
inlawrev-3205	454	20	)	)	PUNCT
inlawrev-3205	454	21	.	.	PUNCT
inlawrev-3205	455	1	103	103	NUM
inlawrev-3205	455	2	.	.	PUNCT
inlawrev-3205	456	1	i	i	PRON
inlawrev-3205	456	2	d.	d.	PROPN
inlawrev-3205	456	3	1	1	NUM
inlawrev-3205	456	4	04	04	NUM
inlawrev-3205	456	5	.	.	PUNCT
inlawrev-3205	457	1	see	see	VERB
inlawrev-3205	457	2	general	general	PROPN
inlawrev-3205	457	3	motors	motors	PROPN
inlawrev-3205	457	4	corp	corp	PROPN
inlawrev-3205	457	5	.	.	PROPN
inlawrev-3205	458	1	v.	v.	PROPN
inlawrev-3205	458	2	indiana	indiana	PROPN
inlawrev-3205	458	3	dep't	dep't	PROPN
inlawrev-3205	458	4	of	of	ADP
inlawrev-3205	458	5	state	state	NOUN
inlawrev-3205	458	6	revenue	revenue	NOUN
inlawrev-3205	458	7	,	,	PUNCT
inlawrev-3205	458	8	578	578	NUM
inlawrev-3205	458	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	458	10	399	399	NUM
inlawrev-3205	458	11	,	,	PUNCT
inlawrev-3205	458	12	404	404	NUM
inlawrev-3205	458	13	(	(	PUNCT
inlawrev-3205	458	14	ind	ind	NOUN
inlawrev-3205	458	15	.	.	PUNCT
inlawrev-3205	459	1	t.c	t.c	PROPN
inlawrev-3205	459	2	.	.	PROPN
inlawrev-3205	459	3	1991	1991	NUM
inlawrev-3205	459	4	)	)	PUNCT
inlawrev-3205	459	5	,	,	PUNCT
inlawrev-3205	459	6	ajf'd	ajf'd	NOUN
inlawrev-3205	459	7	,	,	PUNCT
inlawrev-3205	459	8	599	599	NUM
inlawrev-3205	459	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	459	10	588	588	NUM
inlawrev-3205	459	11	(	(	PUNCT
inlawrev-3205	459	12	ind	ind	NOUN
inlawrev-3205	459	13	.	.	PROPN
inlawrev-3205	459	14	1992	1992	NUM
inlawrev-3205	459	15	)	)	PUNCT
inlawrev-3205	459	16	.	.	PUNCT
inlawrev-3205	460	1	1	1	NUM
inlawrev-3205	460	2	05	05	NUM
inlawrev-3205	460	3	.	.	PUNCT
inlawrev-3205	461	1	bulkmatic	bulkmatic	PROPN
inlawrev-3205	461	2	transp	transp	PROPN
inlawrev-3205	461	3	.	.	PUNCT
inlawrev-3205	461	4	co.	co.	PROPN
inlawrev-3205	461	5	,	,	PUNCT
inlawrev-3205	461	6	648	648	NUM
inlawrev-3205	461	7	n.e.2d	n.e.2d	NOUN
inlawrev-3205	461	8	at	at	ADP
inlawrev-3205	461	9	1	1	NUM
inlawrev-3205	461	10	1	1	NUM
inlawrev-3205	461	11	59	59	NUM
inlawrev-3205	461	12	.	.	PUNCT
inlawrev-3205	461	13	106	106	NUM
inlawrev-3205	461	14	.	.	PUNCT
inlawrev-3205	462	1	631	631	NUM
inlawrev-3205	462	2	n.e.2d	n.e.2d	NOUN
inlawrev-3205	462	3	25	25	NUM
inlawrev-3205	462	4	(	(	PUNCT
inlawrev-3205	462	5	ind	ind	NOUN
inlawrev-3205	462	6	.	.	PUNCT
inlawrev-3205	463	1	t.c	t.c	PROPN
inlawrev-3205	463	2	.	.	PROPN
inlawrev-3205	463	3	1994	1994	NUM
inlawrev-3205	463	4	)	)	PUNCT
inlawrev-3205	463	5	,	,	PUNCT
inlawrev-3205	463	6	rev'd	rev'd	VERB
inlawrev-3205	463	7	,	,	PUNCT
inlawrev-3205	463	8	654	654	NUM
inlawrev-3205	463	9	n.e.2d	n.e.2d	NOUN
inlawrev-3205	463	10	270	270	NUM
inlawrev-3205	463	11	(	(	PUNCT
inlawrev-3205	463	12	ind	ind	NOUN
inlawrev-3205	463	13	.	.	PUNCT
inlawrev-3205	463	14	1995	1995	NUM
inlawrev-3205	463	15	)	)	PUNCT
inlawrev-3205	463	16	.	.	PUNCT
inlawrev-3205	464	1	107	107	NUM
inlawrev-3205	464	2	.	.	PUNCT
inlawrev-3205	465	1	ind	ind	PROPN
inlawrev-3205	465	2	.	.	PUNCT
inlawrev-3205	466	1	code	code	PROPN
inlawrev-3205	466	2	§	§	PROPN
inlawrev-3205	466	3	6	6	NUM
inlawrev-3205	466	4	-	-	SYM
inlawrev-3205	466	5	2.5	2.5	NUM
inlawrev-3205	466	6	-	-	PUNCT
inlawrev-3205	466	7	2	2	NUM
inlawrev-3205	466	8	-	-	PUNCT
inlawrev-3205	466	9	l(a	l(a	NOUN
inlawrev-3205	466	10	)	)	PUNCT
inlawrev-3205	466	11	(	(	PUNCT
inlawrev-3205	466	12	1993	1993	NUM
inlawrev-3205	466	13	)	)	PUNCT
inlawrev-3205	466	14	.	.	PUNCT
inlawrev-3205	467	1	1996	1996	NUM
inlawrev-3205	467	2	]	]	PUNCT
inlawrev-3205	468	1	taxation	taxation	NOUN
inlawrev-3205	468	2	1095	1095	NUM
inlawrev-3205	468	3	exceptions	exception	NOUN
inlawrev-3205	468	4	,	,	PUNCT
inlawrev-3205	468	5	the	the	DET
inlawrev-3205	468	6	person	person	NOUN
inlawrev-3205	468	7	who	who	PRON
inlawrev-3205	468	8	acquired	acquire	VERB
inlawrev-3205	468	9	property	property	NOUN
inlawrev-3205	468	10	in	in	ADP
inlawrev-3205	468	11	a	a	DET
inlawrev-3205	468	12	retail	retail	ADJ
inlawrev-3205	468	13	transaction	transaction	NOUN
inlawrev-3205	468	14	was	be	AUX
inlawrev-3205	468	15	liable	liable	ADJ
inlawrev-3205	468	16	for	for	ADP
inlawrev-3205	468	17	the	the	DET
inlawrev-3205	468	18	isut	isut	PROPN
inlawrev-3205	468	19	on	on	ADP
inlawrev-3205	468	20	the	the	DET
inlawrev-3205	468	21	transaction	transaction	NOUN
inlawrev-3205	468	22	and	and	CCONJ
inlawrev-3205	468	23	was	be	AUX
inlawrev-3205	468	24	required	require	VERB
inlawrev-3205	468	25	to	to	PART
inlawrev-3205	468	26	pay	pay	VERB
inlawrev-3205	468	27	the	the	DET
inlawrev-3205	468	28	isut	isut	NOUN
inlawrev-3205	468	29	to	to	ADP
inlawrev-3205	468	30	the	the	DET
inlawrev-3205	468	31	retail	retail	ADJ
inlawrev-3205	468	32	merchant	merchant	NOUN
inlawrev-3205	468	33	as	as	ADP
inlawrev-3205	468	34	a	a	DET
inlawrev-3205	468	35	separate	separate	ADJ
inlawrev-3205	468	36	added	add	VERB
inlawrev-3205	468	37	amount	amount	NOUN
inlawrev-3205	468	38	to	to	ADP
inlawrev-3205	468	39	the	the	DET
inlawrev-3205	468	40	consideration	consideration	NOUN
inlawrev-3205	468	41	in	in	ADP
inlawrev-3205	468	42	the	the	DET
inlawrev-3205	468	43	transaction	transaction	NOUN
inlawrev-3205	468	44	.	.	PUNCT
inlawrev-3205	469	1	the	the	DET
inlawrev-3205	469	2	court	court	NOUN
inlawrev-3205	469	3	went	go	VERB
inlawrev-3205	469	4	on	on	ADP
inlawrev-3205	469	5	to	to	PART
inlawrev-3205	469	6	explain	explain	VERB
inlawrev-3205	469	7	that	that	SCONJ
inlawrev-3205	469	8	the	the	DET
inlawrev-3205	469	9	retail	retail	ADJ
inlawrev-3205	469	10	merchant	merchant	NOUN
inlawrev-3205	469	11	was	be	AUX
inlawrev-3205	469	12	required	require	VERB
inlawrev-3205	469	13	to	to	PART
inlawrev-3205	469	14	collect	collect	VERB
inlawrev-3205	469	15	the	the	DET
inlawrev-3205	469	16	isut	isut	NOUN
inlawrev-3205	469	17	as	as	ADP
inlawrev-3205	469	18	the	the	DET
inlawrev-3205	469	19	agent	agent	NOUN
inlawrev-3205	469	20	for	for	ADP
inlawrev-3205	469	21	the	the	DET
inlawrev-3205	469	22	state	state	NOUN
inlawrev-3205	469	23	of	of	ADP
inlawrev-3205	469	24	indiana	indiana	PROPN
inlawrev-3205	469	25	.	.	PUNCT
inlawrev-3205	470	1	108	108	NUM
inlawrev-3205	470	2	with	with	ADP
inlawrev-3205	470	3	respect	respect	NOUN
inlawrev-3205	470	4	to	to	ADP
inlawrev-3205	470	5	the	the	DET
inlawrev-3205	470	6	iagit	iagit	NOUN
inlawrev-3205	470	7	that	that	PRON
inlawrev-3205	470	8	was	be	AUX
inlawrev-3205	470	9	withheld	withhold	VERB
inlawrev-3205	470	10	by	by	ADP
inlawrev-3205	470	11	the	the	DET
inlawrev-3205	470	12	corporation	corporation	NOUN
inlawrev-3205	470	13	,	,	PUNCT
inlawrev-3205	470	14	the	the	DET
inlawrev-3205	470	15	tax	tax	NOUN
inlawrev-3205	470	16	court	court	NOUN
inlawrev-3205	470	17	observed	observe	VERB
inlawrev-3205	470	18	that	that	SCONJ
inlawrev-3205	470	19	every	every	DET
inlawrev-3205	470	20	employer	employer	NOUN
inlawrev-3205	470	21	who	who	PRON
inlawrev-3205	470	22	made	make	VERB
inlawrev-3205	470	23	payments	payment	NOUN
inlawrev-3205	470	24	of	of	ADP
inlawrev-3205	470	25	wages	wage	NOUN
inlawrev-3205	470	26	which	which	PRON
inlawrev-3205	470	27	were	be	AUX
inlawrev-3205	470	28	subject	subject	ADJ
inlawrev-3205	470	29	to	to	ADP
inlawrev-3205	470	30	tax	tax	NOUN
inlawrev-3205	470	31	under	under	ADP
inlawrev-3205	470	32	indiana	indiana	PROPN
inlawrev-3205	470	33	code	code	PROPN
inlawrev-3205	470	34	section	section	NOUN
inlawrev-3205	470	35	6	6	NUM
inlawrev-3205	470	36	-	-	SYM
inlawrev-3205	470	37	3	3	NUM
inlawrev-3205	470	38	,	,	PUNCT
inlawrev-3205	470	39	regardless	regardless	ADV
inlawrev-3205	470	40	of	of	ADP
inlawrev-3205	470	41	the	the	DET
inlawrev-3205	470	42	place	place	NOUN
inlawrev-3205	470	43	where	where	SCONJ
inlawrev-3205	470	44	such	such	ADJ
inlawrev-3205	470	45	payments	payment	NOUN
inlawrev-3205	470	46	were	be	AUX
inlawrev-3205	470	47	made	make	VERB
inlawrev-3205	470	48	,	,	PUNCT
inlawrev-3205	470	49	and	and	CCONJ
inlawrev-3205	470	50	who	who	PRON
inlawrev-3205	470	51	was	be	AUX
inlawrev-3205	470	52	required	require	VERB
inlawrev-3205	470	53	under	under	ADP
inlawrev-3205	470	54	the	the	DET
inlawrev-3205	470	55	provisions	provision	NOUN
inlawrev-3205	470	56	of	of	ADP
inlawrev-3205	470	57	the	the	DET
inlawrev-3205	470	58	internal	internal	ADJ
inlawrev-3205	470	59	revenue	revenue	NOUN
inlawrev-3205	470	60	code	code	NOUN
inlawrev-3205	470	61	109	109	NUM
inlawrev-3205	470	62	to	to	PART
inlawrev-3205	470	63	withhold	withhold	VERB
inlawrev-3205	470	64	,	,	PUNCT
inlawrev-3205	470	65	collect	collect	ADJ
inlawrev-3205	470	66	,	,	PUNCT
inlawrev-3205	470	67	and	and	CCONJ
inlawrev-3205	470	68	pay	pay	VERB
inlawrev-3205	470	69	over	over	ADP
inlawrev-3205	470	70	income	income	NOUN
inlawrev-3205	470	71	tax	tax	NOUN
inlawrev-3205	470	72	on	on	ADP
inlawrev-3205	470	73	wages	wage	NOUN
inlawrev-3205	470	74	paid	pay	VERB
inlawrev-3205	470	75	by	by	ADP
inlawrev-3205	470	76	such	such	ADJ
inlawrev-3205	470	77	employer	employer	NOUN
inlawrev-3205	470	78	to	to	ADP
inlawrev-3205	470	79	such	such	ADJ
inlawrev-3205	470	80	employee	employee	NOUN
inlawrev-3205	470	81	,	,	PUNCT
inlawrev-3205	470	82	was	be	AUX
inlawrev-3205	470	83	required	require	VERB
inlawrev-3205	470	84	,	,	PUNCT
inlawrev-3205	470	85	at	at	ADP
inlawrev-3205	470	86	the	the	DET
inlawrev-3205	470	87	time	time	NOUN
inlawrev-3205	470	88	of	of	ADP
inlawrev-3205	470	89	payment	payment	NOUN
inlawrev-3205	470	90	of	of	ADP
inlawrev-3205	470	91	such	such	ADJ
inlawrev-3205	470	92	wages	wage	NOUN
inlawrev-3205	470	93	,	,	PUNCT
inlawrev-3205	470	94	to	to	PART
inlawrev-3205	470	95	deduct	deduct	VERB
inlawrev-3205	470	96	and	and	CCONJ
inlawrev-3205	470	97	retain	retain	VERB
inlawrev-3205	470	98	therefrom	therefrom	ADP
inlawrev-3205	470	99	the	the	DET
inlawrev-3205	470	100	amount	amount	NOUN
inlawrev-3205	470	101	of	of	ADP
inlawrev-3205	470	102	iagit	iagit	NOUN
inlawrev-3205	470	103	that	that	PRON
inlawrev-3205	470	104	was	be	AUX
inlawrev-3205	470	105	prescribed	prescribe	VERB
inlawrev-3205	470	106	in	in	ADP
inlawrev-3205	470	107	the	the	DET
inlawrev-3205	470	108	withholding	withholding	NOUN
inlawrev-3205	470	109	instructions	instruction	NOUN
inlawrev-3205	470	110	which	which	PRON
inlawrev-3205	470	111	were	be	AUX
inlawrev-3205	470	112	issued	issue	VERB
inlawrev-3205	470	113	by	by	ADP
inlawrev-3205	470	114	the	the	DET
inlawrev-3205	470	115	idsr	idsr	NOUN
inlawrev-3205	470	116	.	.	PUNCT
inlawrev-3205	471	1	110	110	NUM
inlawrev-3205	471	2	the	the	DET
inlawrev-3205	471	3	tax	tax	NOUN
inlawrev-3205	471	4	court	court	NOUN
inlawrev-3205	471	5	further	far	ADV
inlawrev-3205	471	6	observed	observe	VERB
inlawrev-3205	471	7	that	that	SCONJ
inlawrev-3205	471	8	an	an	DET
inlawrev-3205	471	9	employer	employer	NOUN
inlawrev-3205	471	10	who	who	PRON
inlawrev-3205	471	11	made	make	VERB
inlawrev-3205	471	12	payments	payment	NOUN
inlawrev-3205	471	13	of	of	ADP
inlawrev-3205	471	14	any	any	DET
inlawrev-3205	471	15	wages	wage	NOUN
inlawrev-3205	471	16	was	be	AUX
inlawrev-3205	471	17	liable	liable	ADJ
inlawrev-3205	471	18	to	to	ADP
inlawrev-3205	471	19	the	the	DET
inlawrev-3205	471	20	state	state	NOUN
inlawrev-3205	471	21	of	of	ADP
inlawrev-3205	471	22	indiana	indiana	PROPN
inlawrev-3205	471	23	for	for	ADP
inlawrev-3205	471	24	the	the	DET
inlawrev-3205	471	25	payment	payment	NOUN
inlawrev-3205	471	26	of	of	ADP
inlawrev-3205	471	27	the	the	DET
inlawrev-3205	471	28	tax	tax	NOUN
inlawrev-3205	471	29	required	require	VERB
inlawrev-3205	471	30	to	to	PART
inlawrev-3205	471	31	be	be	AUX
inlawrev-3205	471	32	deducted	deduct	VERB
inlawrev-3205	471	33	and	and	CCONJ
inlawrev-3205	471	34	withheld	withhold	VERB
inlawrev-3205	471	35	from	from	ADP
inlawrev-3205	471	36	such	such	ADJ
inlawrev-3205	471	37	wages	wage	NOUN
inlawrev-3205	471	38	,	,	PUNCT
inlawrev-3205	471	39	and	and	CCONJ
inlawrev-3205	471	40	that	that	SCONJ
inlawrev-3205	471	41	such	such	ADJ
inlawrev-3205	471	42	employer	employer	NOUN
inlawrev-3205	471	43	must	must	AUX
inlawrev-3205	471	44	file	file	VERB
inlawrev-3205	471	45	returns	return	NOUN
inlawrev-3205	471	46	with	with	ADP
inlawrev-3205	471	47	the	the	DET
inlawrev-3205	471	48	idsr	idsr	NOUN
inlawrev-3205	471	49	and	and	CCONJ
inlawrev-3205	471	50	make	make	VERB
inlawrev-3205	471	51	payments	payment	NOUN
inlawrev-3205	471	52	of	of	ADP
inlawrev-3205	471	53	such	such	ADJ
inlawrev-3205	471	54	withheld	withhold	VERB
inlawrev-3205	471	55	amounts	amount	NOUN
inlawrev-3205	471	56	to	to	ADP
inlawrev-3205	471	57	the	the	DET
inlawrev-3205	471	58	idsr	idsr	NOUN
inlawrev-3205	471	59	.	.	PUNCT
inlawrev-3205	472	1	111	111	NUM
inlawrev-3205	472	2	the	the	DET
inlawrev-3205	472	3	tax	tax	NOUN
inlawrev-3205	472	4	court	court	NOUN
inlawrev-3205	472	5	then	then	ADV
inlawrev-3205	472	6	held	hold	VERB
inlawrev-3205	472	7	that	that	SCONJ
inlawrev-3205	472	8	the	the	DET
inlawrev-3205	472	9	corporation	corporation	NOUN
inlawrev-3205	472	10	was	be	AUX
inlawrev-3205	472	11	the	the	DET
inlawrev-3205	472	12	owner	owner	NOUN
inlawrev-3205	472	13	and	and	CCONJ
inlawrev-3205	472	14	operator	operator	NOUN
inlawrev-3205	472	15	of	of	ADP
inlawrev-3205	472	16	the	the	DET
inlawrev-3205	472	17	restaurant	restaurant	NOUN
inlawrev-3205	472	18	business	business	NOUN
inlawrev-3205	472	19	and	and	CCONJ
inlawrev-3205	472	20	that	that	SCONJ
inlawrev-3205	472	21	the	the	DET
inlawrev-3205	472	22	corporation	corporation	NOUN
inlawrev-3205	472	23	had	have	AUX
inlawrev-3205	472	24	engaged	engage	VERB
inlawrev-3205	472	25	in	in	ADP
inlawrev-3205	472	26	retail	retail	ADJ
inlawrev-3205	472	27	transactions	transaction	NOUN
inlawrev-3205	472	28	and	and	CCONJ
inlawrev-3205	472	29	paid	pay	VERB
inlawrev-3205	472	30	wages	wage	NOUN
inlawrev-3205	472	31	.	.	PUNCT
inlawrev-3205	473	1	therefore	therefore	ADV
inlawrev-3205	473	2	,	,	PUNCT
inlawrev-3205	473	3	the	the	DET
inlawrev-3205	473	4	corporation	corporation	NOUN
inlawrev-3205	473	5	was	be	AUX
inlawrev-3205	473	6	liable	liable	ADJ
inlawrev-3205	473	7	for	for	ADP
inlawrev-3205	473	8	the	the	DET
inlawrev-3205	473	9	isut	isut	NOUN
inlawrev-3205	473	10	and	and	CCONJ
inlawrev-3205	473	11	for	for	ADP
inlawrev-3205	473	12	the	the	DET
inlawrev-3205	473	13	amounts	amount	NOUN
inlawrev-3205	473	14	that	that	PRON
inlawrev-3205	473	15	were	be	AUX
inlawrev-3205	473	16	required	require	VERB
inlawrev-3205	473	17	,	,	PUNCT
inlawrev-3205	473	18	by	by	ADP
inlawrev-3205	473	19	indiana	indiana	PROPN
inlawrev-3205	473	20	law	law	PROPN
inlawrev-3205	473	21	,	,	PUNCT
inlawrev-3205	473	22	to	to	PART
inlawrev-3205	473	23	be	be	AUX
inlawrev-3205	473	24	withheld	withhold	VERB
inlawrev-3205	473	25	from	from	ADP
inlawrev-3205	473	26	the	the	DET
inlawrev-3205	473	27	wages	wage	NOUN
inlawrev-3205	473	28	that	that	PRON
inlawrev-3205	473	29	were	be	AUX
inlawrev-3205	473	30	paid	pay	VERB
inlawrev-3205	473	31	by	by	ADP
inlawrev-3205	473	32	the	the	DET
inlawrev-3205	473	33	corporation	corporation	NOUN
inlawrev-3205	473	34	.	.	PUNCT
inlawrev-3205	474	1	112	112	NUM
inlawrev-3205	474	2	with	with	ADP
inlawrev-3205	474	3	respect	respect	NOUN
inlawrev-3205	474	4	to	to	ADP
inlawrev-3205	474	5	the	the	DET
inlawrev-3205	474	6	taxpayer	taxpayer	NOUN
inlawrev-3205	474	7	's	's	PART
inlawrev-3205	474	8	personal	personal	ADJ
inlawrev-3205	474	9	liability	liability	NOUN
inlawrev-3205	474	10	for	for	ADP
inlawrev-3205	474	11	the	the	DET
inlawrev-3205	474	12	delinquent	delinquent	ADJ
inlawrev-3205	474	13	taxes	taxis	NOUN
inlawrev-3205	474	14	,	,	PUNCT
inlawrev-3205	474	15	the	the	DET
inlawrev-3205	474	16	tax	tax	NOUN
inlawrev-3205	474	17	court	court	NOUN
inlawrev-3205	474	18	first	first	ADV
inlawrev-3205	474	19	examined	examine	VERB
inlawrev-3205	474	20	indiana	indiana	PROPN
inlawrev-3205	474	21	code	code	PROPN
inlawrev-3205	474	22	section	section	NOUN
inlawrev-3205	474	23	6	6	NUM
inlawrev-3205	474	24	-	-	SYM
inlawrev-3205	474	25	2.5	2.5	NUM
inlawrev-3205	474	26	-	-	PUNCT
inlawrev-3205	474	27	9	9	NUM
inlawrev-3205	474	28	-	-	SYM
inlawrev-3205	474	29	3	3	NUM
inlawrev-3205	474	30	which	which	PRON
inlawrev-3205	474	31	provided	provide	VERB
inlawrev-3205	474	32	that	that	SCONJ
inlawrev-3205	474	33	an	an	DET
inlawrev-3205	474	34	individual	individual	NOUN
inlawrev-3205	474	35	,	,	PUNCT
inlawrev-3205	474	36	who	who	PRON
inlawrev-3205	474	37	was	be	AUX
inlawrev-3205	474	38	an	an	DET
inlawrev-3205	474	39	employee	employee	NOUN
inlawrev-3205	474	40	,	,	PUNCT
inlawrev-3205	474	41	officer	officer	NOUN
inlawrev-3205	474	42	,	,	PUNCT
inlawrev-3205	474	43	or	or	CCONJ
inlawrev-3205	474	44	member	member	NOUN
inlawrev-3205	474	45	of	of	ADP
inlawrev-3205	474	46	a	a	DET
inlawrev-3205	474	47	corporate	corporate	ADJ
inlawrev-3205	474	48	or	or	CCONJ
inlawrev-3205	474	49	partnership	partnership	NOUN
inlawrev-3205	474	50	retail	retail	ADJ
inlawrev-3205	474	51	merchant	merchant	NOUN
inlawrev-3205	474	52	and	and	CCONJ
inlawrev-3205	474	53	who	who	PRON
inlawrev-3205	474	54	had	have	VERB
inlawrev-3205	474	55	a	a	DET
inlawrev-3205	474	56	duty	duty	NOUN
inlawrev-3205	474	57	to	to	PART
inlawrev-3205	474	58	remit	remit	VERB
inlawrev-3205	474	59	the	the	DET
inlawrev-3205	474	60	isut	isut	NOUN
inlawrev-3205	474	61	to	to	ADP
inlawrev-3205	474	62	the	the	DET
inlawrev-3205	474	63	idsr	idsr	NOUN
inlawrev-3205	474	64	,	,	PUNCT
inlawrev-3205	474	65	held	hold	VERB
inlawrev-3205	474	66	such	such	ADJ
inlawrev-3205	474	67	taxes	taxis	NOUN
inlawrev-3205	474	68	in	in	ADP
inlawrev-3205	474	69	trust	trust	NOUN
inlawrev-3205	474	70	for	for	ADP
inlawrev-3205	474	71	the	the	DET
inlawrev-3205	474	72	state	state	NOUN
inlawrev-3205	474	73	of	of	ADP
inlawrev-3205	474	74	indiana	indiana	PROPN
inlawrev-3205	474	75	and	and	CCONJ
inlawrev-3205	474	76	was	be	AUX
inlawrev-3205	474	77	personally	personally	ADV
inlawrev-3205	474	78	liable	liable	ADJ
inlawrev-3205	474	79	to	to	ADP
inlawrev-3205	474	80	the	the	DET
inlawrev-3205	474	81	state	state	NOUN
inlawrev-3205	474	82	of	of	ADP
inlawrev-3205	474	83	indiana	indiana	PROPN
inlawrev-3205	474	84	for	for	ADP
inlawrev-3205	474	85	the	the	DET
inlawrev-3205	474	86	payment	payment	NOUN
inlawrev-3205	474	87	of	of	ADP
inlawrev-3205	474	88	such	such	ADJ
inlawrev-3205	474	89	taxes	taxis	NOUN
inlawrev-3205	474	90	,	,	PUNCT
inlawrev-3205	474	91	plus	plus	CCONJ
inlawrev-3205	474	92	any	any	DET
inlawrev-3205	474	93	penalties	penalty	NOUN
inlawrev-3205	474	94	and	and	CCONJ
inlawrev-3205	474	95	interest	interest	NOUN
inlawrev-3205	474	96	attributable	attributable	ADJ
inlawrev-3205	474	97	to	to	ADP
inlawrev-3205	474	98	such	such	ADJ
inlawrev-3205	474	99	taxes	taxis	NOUN
inlawrev-3205	474	100	.	.	PUNCT
inlawrev-3205	475	1	113	113	NUM
inlawrev-3205	475	2	the	the	DET
inlawrev-3205	475	3	tax	tax	NOUN
inlawrev-3205	475	4	court	court	NOUN
inlawrev-3205	475	5	also	also	ADV
inlawrev-3205	475	6	examined	examine	VERB
inlawrev-3205	475	7	indiana	indiana	PROPN
inlawrev-3205	475	8	code	code	PROPN
inlawrev-3205	475	9	section	section	NOUN
inlawrev-3205	475	10	6	6	NUM
inlawrev-3205	475	11	-	-	SYM
inlawrev-3205	475	12	3	3	NUM
inlawrev-3205	475	13	-	-	PUNCT
inlawrev-3205	475	14	4	4	NUM
inlawrev-3205	475	15	-	-	NUM
inlawrev-3205	475	16	8(f	8(f	NUM
inlawrev-3205	475	17	)	)	PUNCT
inlawrev-3205	475	18	which	which	PRON
inlawrev-3205	475	19	stated	state	VERB
inlawrev-3205	475	20	that	that	SCONJ
inlawrev-3205	475	21	a	a	DET
inlawrev-3205	475	22	corporate	corporate	ADJ
inlawrev-3205	475	23	or	or	CCONJ
inlawrev-3205	475	24	partnership	partnership	NOUN
inlawrev-3205	475	25	employer	employer	NOUN
inlawrev-3205	475	26	,	,	PUNCT
inlawrev-3205	475	27	and	and	CCONJ
inlawrev-3205	475	28	every	every	DET
inlawrev-3205	475	29	officer	officer	NOUN
inlawrev-3205	475	30	,	,	PUNCT
inlawrev-3205	475	31	employee	employee	NOUN
inlawrev-3205	475	32	,	,	PUNCT
inlawrev-3205	475	33	or	or	CCONJ
inlawrev-3205	475	34	member	member	NOUN
inlawrev-3205	475	35	of	of	ADP
inlawrev-3205	475	36	such	such	ADJ
inlawrev-3205	475	37	employer	employer	NOUN
inlawrev-3205	475	38	,	,	PUNCT
inlawrev-3205	475	39	who	who	PRON
inlawrev-3205	475	40	,	,	PUNCT
inlawrev-3205	475	41	as	as	ADP
inlawrev-3205	475	42	such	such	ADJ
inlawrev-3205	475	43	officer	officer	NOUN
inlawrev-3205	475	44	,	,	PUNCT
inlawrev-3205	475	45	employee	employee	NOUN
inlawrev-3205	475	46	,	,	PUNCT
inlawrev-3205	475	47	or	or	CCONJ
inlawrev-3205	475	48	member	member	NOUN
inlawrev-3205	475	49	,	,	PUNCT
inlawrev-3205	475	50	was	be	AUX
inlawrev-3205	475	51	under	under	ADP
inlawrev-3205	475	52	a	a	DET
inlawrev-3205	475	53	duty	duty	NOUN
inlawrev-3205	475	54	to	to	PART
inlawrev-3205	475	55	deduct	deduct	VERB
inlawrev-3205	475	56	and	and	CCONJ
inlawrev-3205	475	57	remit	remit	VERB
inlawrev-3205	475	58	withholding	withholding	NOUN
inlawrev-3205	475	59	taxes	taxis	NOUN
inlawrev-3205	475	60	,	,	PUNCT
inlawrev-3205	475	61	was	be	AUX
inlawrev-3205	475	62	personally	personally	ADV
inlawrev-3205	475	63	liable	liable	ADJ
inlawrev-3205	475	64	for	for	ADP
inlawrev-3205	475	65	such	such	ADJ
inlawrev-3205	475	66	taxes	taxis	NOUN
inlawrev-3205	475	67	,	,	PUNCT
inlawrev-3205	475	68	penalties	penalty	NOUN
inlawrev-3205	475	69	,	,	PUNCT
inlawrev-3205	475	70	and	and	CCONJ
inlawrev-3205	475	71	interest	interest	NOUN
inlawrev-3205	475	72	.	.	PUNCT
inlawrev-3205	476	1	the	the	DET
inlawrev-3205	476	2	tax	tax	NOUN
inlawrev-3205	476	3	court	court	NOUN
inlawrev-3205	476	4	concluded	conclude	VERB
inlawrev-3205	476	5	that	that	SCONJ
inlawrev-3205	476	6	the	the	DET
inlawrev-3205	476	7	taxpayer	taxpayer	NOUN
inlawrev-3205	476	8	's	's	PART
inlawrev-3205	476	9	personal	personal	ADJ
inlawrev-3205	476	10	liability	liability	NOUN
inlawrev-3205	476	11	for	for	ADP
inlawrev-3205	476	12	the	the	DET
inlawrev-3205	476	13	payment	payment	NOUN
inlawrev-3205	476	14	of	of	ADP
inlawrev-3205	476	15	the	the	DET
inlawrev-3205	476	16	delinquent	delinquent	ADJ
inlawrev-3205	476	17	sales	sale	NOUN
inlawrev-3205	476	18	and	and	CCONJ
inlawrev-3205	476	19	withholding	withholding	NOUN
inlawrev-3205	476	20	taxes	taxis	NOUN
inlawrev-3205	476	21	plus	plus	CCONJ
inlawrev-3205	476	22	interest	interest	NOUN
inlawrev-3205	476	23	and	and	CCONJ
inlawrev-3205	476	24	penalties	penalty	NOUN
inlawrev-3205	476	25	was	be	AUX
inlawrev-3205	476	26	based	base	VERB
inlawrev-3205	476	27	on	on	ADP
inlawrev-3205	476	28	a	a	DET
inlawrev-3205	476	29	two	two	NUM
inlawrev-3205	476	30	-	-	PUNCT
inlawrev-3205	476	31	prong	prong	NOUN
inlawrev-3205	476	32	analysis	analysis	NOUN
inlawrev-3205	476	33	:	:	PUNCT
inlawrev-3205	476	34	(	(	PUNCT
inlawrev-3205	476	35	1	1	X
inlawrev-3205	476	36	)	)	PUNCT
inlawrev-3205	476	37	whether	whether	SCONJ
inlawrev-3205	476	38	the	the	DET
inlawrev-3205	476	39	taxpayer	taxpayer	NOUN
inlawrev-3205	476	40	was	be	AUX
inlawrev-3205	476	41	an	an	DET
inlawrev-3205	476	42	officer	officer	NOUN
inlawrev-3205	476	43	;	;	PUNCT
inlawrev-3205	476	44	and	and	CCONJ
inlawrev-3205	476	45	(	(	PUNCT
inlawrev-3205	476	46	2	2	X
inlawrev-3205	476	47	)	)	PUNCT
inlawrev-3205	476	48	whether	whether	SCONJ
inlawrev-3205	476	49	she	she	PRON
inlawrev-3205	476	50	had	have	VERB
inlawrev-3205	476	51	a	a	DET
inlawrev-3205	476	52	duty	duty	NOUN
inlawrev-3205	476	53	to	to	PART
inlawrev-3205	476	54	remit	remit	VERB
inlawrev-3205	476	55	the	the	DET
inlawrev-3205	476	56	taxes	taxis	NOUN
inlawrev-3205	476	57	to	to	ADP
inlawrev-3205	476	58	the	the	DET
inlawrev-3205	476	59	idsr	idsr	NOUN
inlawrev-3205	476	60	.	.	PUNCT
inlawrev-3205	477	1	114	114	NUM
inlawrev-3205	477	2	because	because	SCONJ
inlawrev-3205	477	3	the	the	DET
inlawrev-3205	477	4	taxpayer	taxpayer	NOUN
inlawrev-3205	477	5	was	be	AUX
inlawrev-3205	477	6	the	the	DET
inlawrev-3205	477	7	president	president	NOUN
inlawrev-3205	477	8	of	of	ADP
inlawrev-3205	477	9	the	the	DET
inlawrev-3205	477	10	corporation	corporation	NOUN
inlawrev-3205	478	1	,	,	PUNCT
inlawrev-3205	478	2	the	the	DET
inlawrev-3205	478	3	tax	tax	NOUN
inlawrev-3205	478	4	court	court	NOUN
inlawrev-3205	478	5	stated	state	VERB
inlawrev-3205	478	6	that	that	SCONJ
inlawrev-3205	478	7	the	the	DET
inlawrev-3205	478	8	sole	sole	ADJ
inlawrev-3205	478	9	remaining	remain	VERB
inlawrev-3205	478	10	question	question	NOUN
inlawrev-3205	478	11	108	108	NUM
inlawrev-3205	478	12	.	.	PUNCT
inlawrev-3205	479	1	safayan	safayan	ADJ
inlawrev-3205	479	2	,	,	PUNCT
inlawrev-3205	479	3	631	631	NUM
inlawrev-3205	479	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	479	5	at	at	ADP
inlawrev-3205	479	6	27	27	NUM
inlawrev-3205	479	7	;	;	PUNCT
inlawrev-3205	479	8	see	see	VERB
inlawrev-3205	479	9	also	also	ADV
inlawrev-3205	479	10	ind	ind	PROPN
inlawrev-3205	479	11	.	.	PUNCT
inlawrev-3205	480	1	code	code	PROPN
inlawrev-3205	480	2	§	§	PROPN
inlawrev-3205	480	3	6	6	NUM
inlawrev-3205	480	4	-	-	SYM
inlawrev-3205	480	5	2.5	2.5	NUM
inlawrev-3205	480	6	-	-	PUNCT
inlawrev-3205	480	7	21(b	21(b	NUM
inlawrev-3205	480	8	)	)	PUNCT
inlawrev-3205	480	9	(	(	PUNCT
inlawrev-3205	480	10	1993	1993	NUM
inlawrev-3205	480	11	)	)	PUNCT
inlawrev-3205	480	12	.	.	PUNCT
inlawrev-3205	481	1	109	109	NUM
inlawrev-3205	481	2	.	.	PUNCT
inlawrev-3205	481	3	i.r.c	i.r.c	NOUN
inlawrev-3205	481	4	.	.	PUNCT
inlawrev-3205	482	1	§	§	PROPN
inlawrev-3205	482	2	§	§	PROPN
inlawrev-3205	482	3	3401	3401	NUM
inlawrev-3205	482	4	-	-	SYM
inlawrev-3205	482	5	3509	3509	NUM
inlawrev-3205	482	6	(	(	PUNCT
inlawrev-3205	482	7	1994	1994	NUM
inlawrev-3205	482	8	)	)	PUNCT
inlawrev-3205	482	9	.	.	PUNCT
inlawrev-3205	483	1	110	110	NUM
inlawrev-3205	483	2	.	.	X
inlawrev-3205	483	3	safayan	safayan	ADJ
inlawrev-3205	483	4	,	,	PUNCT
inlawrev-3205	483	5	631	631	NUM
inlawrev-3205	483	6	n.e.2d	n.e.2d	NOUN
inlawrev-3205	483	7	at	at	ADP
inlawrev-3205	483	8	27	27	NUM
inlawrev-3205	483	9	-	-	SYM
inlawrev-3205	483	10	28	28	NUM
inlawrev-3205	483	11	.	.	NOUN
inlawrev-3205	483	12	111	111	NUM
inlawrev-3205	483	13	.	.	PUNCT
inlawrev-3205	484	1	i	i	PRON
inlawrev-3205	484	2	d.	d.	PROPN
inlawrev-3205	484	3	at	at	ADP
inlawrev-3205	484	4	28	28	NUM
inlawrev-3205	484	5	;	;	PUNCT
inlawrev-3205	484	6	see	see	VERB
inlawrev-3205	484	7	also	also	ADV
inlawrev-3205	484	8	ind	ind	PROPN
inlawrev-3205	484	9	.	.	PUNCT
inlawrev-3205	485	1	code	code	PROPN
inlawrev-3205	485	2	§	§	PROPN
inlawrev-3205	485	3	6	6	NUM
inlawrev-3205	485	4	-	-	SYM
inlawrev-3205	485	5	3	3	NUM
inlawrev-3205	485	6	-	-	PUNCT
inlawrev-3205	485	7	4	4	NUM
inlawrev-3205	485	8	-	-	NUM
inlawrev-3205	485	9	8(a	8(a	NUM
inlawrev-3205	485	10	)	)	PUNCT
inlawrev-3205	485	11	(	(	PUNCT
inlawrev-3205	485	12	supp	supp	PROPN
inlawrev-3205	485	13	.	.	PUNCT
inlawrev-3205	485	14	1995	1995	NUM
inlawrev-3205	485	15	)	)	PUNCT
inlawrev-3205	485	16	.	.	PUNCT
inlawrev-3205	486	1	112	112	NUM
inlawrev-3205	486	2	.	.	PUNCT
inlawrev-3205	487	1	safayan	safayan	ADJ
inlawrev-3205	487	2	,	,	PUNCT
inlawrev-3205	487	3	631	631	NUM
inlawrev-3205	487	4	n.e.2d	n.e.2d	NOUN
inlawrev-3205	487	5	at	at	ADP
inlawrev-3205	487	6	27	27	NUM
inlawrev-3205	487	7	-	-	SYM
inlawrev-3205	487	8	28	28	NUM
inlawrev-3205	487	9	.	.	PUNCT
inlawrev-3205	487	10	113	113	NUM
inlawrev-3205	487	11	.	.	PUNCT
inlawrev-3205	488	1	ind	ind	PROPN
inlawrev-3205	488	2	.	.	PUNCT
inlawrev-3205	489	1	code	code	PROPN
inlawrev-3205	489	2	§	§	PROPN
inlawrev-3205	489	3	6	6	NUM
inlawrev-3205	489	4	-	-	SYM
inlawrev-3205	489	5	2.5	2.5	NUM
inlawrev-3205	489	6	-	-	PUNCT
inlawrev-3205	489	7	9	9	NUM
inlawrev-3205	489	8	-	-	SYM
inlawrev-3205	489	9	3	3	NUM
inlawrev-3205	489	10	(	(	PUNCT
inlawrev-3205	489	11	1993	1993	NUM
inlawrev-3205	489	12	)	)	PUNCT
inlawrev-3205	489	13	.	.	PUNCT
inlawrev-3205	490	1	1	1	NUM
inlawrev-3205	490	2	14	14	NUM
inlawrev-3205	490	3	.	.	PUNCT
inlawrev-3205	491	1	safayan	safayan	ADJ
inlawrev-3205	491	2	,	,	PUNCT
inlawrev-3205	491	3	63	63	NUM
inlawrev-3205	491	4	1	1	NUM
inlawrev-3205	491	5	n.e.2d	n.e.2d	NOUN
inlawrev-3205	491	6	at	at	ADP
inlawrev-3205	491	7	28	28	NUM
inlawrev-3205	491	8	.	.	PUNCT