id	sid	tid	token	lemma	pos
inlawrev-3407	1	1	indiana	indiana	PROPN
inlawrev-3407	1	2	law	law	PROPN
inlawrev-3407	1	3	review	review	VERB
inlawrev-3407	1	4	accounting	accounting	NOUN
inlawrev-3407	1	5	firms	firm	NOUN
inlawrev-3407	1	6	and	and	CCONJ
inlawrev-3407	1	7	the	the	DET
inlawrev-3407	1	8	unauthorized	unauthorized	ADJ
inlawrev-3407	1	9	practice	practice	NOUN
inlawrev-3407	1	10	of	of	ADP
inlawrev-3407	1	11	law	law	NOUN
inlawrev-3407	1	12	:	:	PUNCT
inlawrev-3407	1	13	who	who	PRON
inlawrev-3407	1	14	is	be	AUX
inlawrev-3407	1	15	the	the	DET
inlawrev-3407	1	16	bar	bar	NOUN
inlawrev-3407	1	17	really	really	ADV
inlawrev-3407	1	18	trying	try	VERB
inlawrev-3407	1	19	to	to	PART
inlawrev-3407	1	20	protect	protect	VERB
inlawrev-3407	1	21	?	?	PUNCT
inlawrev-3407	2	1	elijah	elijah	PROPN
inlawrev-3407	2	2	d.	d.	PROPN
inlawrev-3407	2	3	farrell	farrell	PROPN
inlawrev-3407	2	4	*	*	PROPN
inlawrev-3407	3	1	introduction	introduction	NOUN
inlawrev-3407	3	2	from	from	ADP
inlawrev-3407	3	3	the	the	DET
inlawrev-3407	3	4	big	big	ADJ
inlawrev-3407	3	5	five	five	NUM
inlawrev-3407	3	6	'	'	PUNCT
inlawrev-3407	3	7	to	to	ADP
inlawrev-3407	3	8	the	the	DET
inlawrev-3407	3	9	smallest	small	ADJ
inlawrev-3407	3	10	companies	company	NOUN
inlawrev-3407	3	11	,	,	PUNCT
inlawrev-3407	3	12	accounting	accounting	NOUN
inlawrev-3407	3	13	firms	firm	NOUN
inlawrev-3407	3	14	are	be	AUX
inlawrev-3407	3	15	expanding	expand	VERB
inlawrev-3407	3	16	into	into	ADP
inlawrev-3407	3	17	nontraditional	nontraditional	ADJ
inlawrev-3407	3	18	businesses	business	NOUN
inlawrev-3407	3	19	more	more	ADJ
inlawrev-3407	3	20	than	than	ADP
inlawrev-3407	3	21	ever	ever	ADV
inlawrev-3407	3	22	before.^	before.^	NOUN
inlawrev-3407	3	23	as	as	ADP
inlawrev-3407	3	24	a	a	DET
inlawrev-3407	3	25	result	result	NOUN
inlawrev-3407	3	26	,	,	PUNCT
inlawrev-3407	3	27	accounting	accounting	NOUN
inlawrev-3407	3	28	firms	firm	NOUN
inlawrev-3407	3	29	are	be	AUX
inlawrev-3407	3	30	increasingly	increasingly	ADV
inlawrev-3407	3	31	"	"	PUNCT
inlawrev-3407	3	32	adding	add	VERB
inlawrev-3407	3	33	lawyers	lawyer	NOUN
inlawrev-3407	3	34	as	as	ADP
inlawrev-3407	3	35	employees	employee	NOUN
inlawrev-3407	3	36	who	who	PRON
inlawrev-3407	3	37	can	can	AUX
inlawrev-3407	3	38	contribute	contribute	VERB
inlawrev-3407	3	39	to	to	ADP
inlawrev-3407	3	40	the	the	DET
inlawrev-3407	3	41	services	service	NOUN
inlawrev-3407	3	42	that	that	PRON
inlawrev-3407	3	43	the	the	DET
inlawrev-3407	3	44	firms	firm	NOUN
inlawrev-3407	3	45	provide	provide	VERB
inlawrev-3407	3	46	their	their	PRON
inlawrev-3407	3	47	accounting	accounting	NOUN
inlawrev-3407	3	48	or	or	CCONJ
inlawrev-3407	3	49	financial	financial	ADJ
inlawrev-3407	3	50	services	service	NOUN
inlawrev-3407	3	51	clients	client	NOUN
inlawrev-3407	3	52	.	.	PUNCT
inlawrev-3407	4	1	"^	"^	VERB
inlawrev-3407	5	1	much	much	ADJ
inlawrev-3407	5	2	of	of	ADP
inlawrev-3407	5	3	the	the	DET
inlawrev-3407	5	4	new	new	ADJ
inlawrev-3407	5	5	business	business	NOUN
inlawrev-3407	5	6	accounting	accounting	NOUN
inlawrev-3407	5	7	firms	firm	NOUN
inlawrev-3407	5	8	are	be	AUX
inlawrev-3407	5	9	undertaking	undertake	VERB
inlawrev-3407	5	10	is	be	AUX
inlawrev-3407	5	11	a	a	DET
inlawrev-3407	5	12	natural	natural	ADJ
inlawrev-3407	5	13	extension	extension	NOUN
inlawrev-3407	5	14	of	of	ADP
inlawrev-3407	5	15	services	service	NOUN
inlawrev-3407	5	16	already	already	ADV
inlawrev-3407	5	17	being	be	AUX
inlawrev-3407	5	18	offered/	offered/	NUM
inlawrev-3407	5	19	tax	tax	NOUN
inlawrev-3407	5	20	practice	practice	NOUN
inlawrev-3407	5	21	is	be	AUX
inlawrev-3407	5	22	an	an	DET
inlawrev-3407	5	23	obvious	obvious	ADJ
inlawrev-3407	5	24	example	example	NOUN
inlawrev-3407	5	25	of	of	ADP
inlawrev-3407	5	26	this	this	DET
inlawrev-3407	5	27	extension.^	extension.^	NOUN
inlawrev-3407	5	28	the	the	DET
inlawrev-3407	5	29	growing	grow	VERB
inlawrev-3407	5	30	concern	concern	NOUN
inlawrev-3407	5	31	among	among	ADP
inlawrev-3407	5	32	lawyers	lawyer	NOUN
inlawrev-3407	5	33	is	be	AUX
inlawrev-3407	5	34	that	that	SCONJ
inlawrev-3407	5	35	accountants	accountant	NOUN
inlawrev-3407	5	36	are	be	AUX
inlawrev-3407	5	37	moving	move	VERB
inlawrev-3407	5	38	into	into	ADP
inlawrev-3407	5	39	their	their	PRON
inlawrev-3407	5	40	territory.^	territory.^	NOUN
inlawrev-3407	5	41	many	many	ADJ
inlawrev-3407	5	42	lawyers	lawyer	NOUN
inlawrev-3407	5	43	feel	feel	VERB
inlawrev-3407	5	44	,	,	PUNCT
inlawrev-3407	5	45	because	because	SCONJ
inlawrev-3407	5	46	oftheir	oftheir	ADJ
inlawrev-3407	5	47	size	size	NOUN
inlawrev-3407	5	48	and	and	CCONJ
inlawrev-3407	5	49	reach	reach	VERB
inlawrev-3407	5	50	,	,	PUNCT
inlawrev-3407	5	51	that	that	PRON
inlawrev-3407	5	52	ifthe	ifthe	VERB
inlawrev-3407	5	53	big	big	ADJ
inlawrev-3407	5	54	five	five	NUM
inlawrev-3407	5	55	expand	expand	VERB
inlawrev-3407	5	56	into	into	ADP
inlawrev-3407	5	57	legal	legal	ADJ
inlawrev-3407	5	58	services	service	NOUN
inlawrev-3407	5	59	,	,	PUNCT
inlawrev-3407	5	60	then	then	ADV
inlawrev-3407	5	61	they	they	PRON
inlawrev-3407	5	62	will	will	AUX
inlawrev-3407	5	63	immediately	immediately	ADV
inlawrev-3407	5	64	dominate	dominate	VERB
inlawrev-3407	5	65	the	the	DET
inlawrev-3407	5	66	market.^	market.^	NOUN
inlawrev-3407	5	67	this	this	PRON
inlawrev-3407	5	68	has	have	VERB
inlawrev-3407	5	69	law	law	NOUN
inlawrev-3407	5	70	firms	firm	NOUN
inlawrev-3407	5	71	worried	worry	VERB
inlawrev-3407	5	72	because	because	SCONJ
inlawrev-3407	5	73	accounting	accounting	NOUN
inlawrev-3407	5	74	firms	firm	NOUN
inlawrev-3407	5	75	already	already	ADV
inlawrev-3407	5	76	dominate	dominate	VERB
inlawrev-3407	5	77	business	business	NOUN
inlawrev-3407	5	78	*	*	PUNCT
inlawrev-3407	5	79	j.d	j.d	PROPN
inlawrev-3407	5	80	.	.	PROPN
inlawrev-3407	5	81	candidate	candidate	NOUN
inlawrev-3407	5	82	,	,	PUNCT
inlawrev-3407	5	83	2000	2000	NUM
inlawrev-3407	5	84	,	,	PUNCT
inlawrev-3407	5	85	indiana	indiana	PROPN
inlawrev-3407	5	86	university	university	PROPN
inlawrev-3407	5	87	school	school	NOUN
inlawrev-3407	5	88	of	of	ADP
inlawrev-3407	5	89	law	law	NOUN
inlawrev-3407	5	90	—	—	PUNCT
inlawrev-3407	5	91	indianapolis	indianapolis	PROPN
inlawrev-3407	5	92	;	;	PUNCT
inlawrev-3407	5	93	b.s	b.s	PROPN
inlawrev-3407	5	94	.	.	PROPN
inlawrev-3407	5	95	,	,	PUNCT
inlawrev-3407	5	96	1997	1997	NUM
inlawrev-3407	5	97	,	,	PUNCT
inlawrev-3407	5	98	indiana	indiana	PROPN
inlawrev-3407	5	99	university	university	PROPN
inlawrev-3407	5	100	-	-	PUNCT
inlawrev-3407	5	101	purdue	purdue	PROPN
inlawrev-3407	5	102	university	university	NOUN
inlawrev-3407	5	103	—	—	PUNCT
inlawrev-3407	5	104	indianapolis	indianapolis	PROPN
inlawrev-3407	5	105	.	.	PUNCT
inlawrev-3407	6	1	1	1	X
inlawrev-3407	6	2	.	.	X
inlawrev-3407	6	3	see	see	VERB
inlawrev-3407	6	4	kenneth	kenneth	PROPN
inlawrev-3407	6	5	li	li	PROPN
inlawrev-3407	6	6	,	,	PUNCT
inlawrev-3407	6	7	merger	merger	NOUN
inlawrev-3407	6	8	ofprice	ofprice	PROPN
inlawrev-3407	6	9	waterhouse	waterhouse	PROPN
inlawrev-3407	6	10	,	,	PUNCT
inlawrev-3407	6	11	coopers	cooper	NOUN
inlawrev-3407	6	12	firm	firm	NOUN
inlawrev-3407	6	13	creates	create	VERB
inlawrev-3407	6	14	'	'	PUNCT
inlawrev-3407	6	15	big	big	ADJ
inlawrev-3407	6	16	5	5	NUM
inlawrev-3407	6	17	,	,	PUNCT
inlawrev-3407	6	18	'	'	PUNCT
inlawrev-3407	6	19	buff	buff	PROPN
inlawrev-3407	6	20	.	.	PUNCT
inlawrev-3407	7	1	news	news	PROPN
inlawrev-3407	7	2	,	,	PUNCT
inlawrev-3407	7	3	sept	sept	PROPN
inlawrev-3407	7	4	.	.	PROPN
inlawrev-3407	7	5	19	19	NUM
inlawrev-3407	7	6	,	,	PUNCT
inlawrev-3407	7	7	1997	1997	NUM
inlawrev-3407	7	8	,	,	PUNCT
inlawrev-3407	7	9	at	at	ADP
inlawrev-3407	7	10	a12	a12	NOUN
inlawrev-3407	7	11	(	(	PUNCT
inlawrev-3407	7	12	explaining	explain	VERB
inlawrev-3407	7	13	that	that	SCONJ
inlawrev-3407	7	14	through	through	ADP
inlawrev-3407	7	15	mergers	merger	NOUN
inlawrev-3407	7	16	the	the	DET
inlawrev-3407	7	17	big	big	ADJ
inlawrev-3407	7	18	eight	eight	NUM
inlawrev-3407	7	19	have	have	AUX
inlawrev-3407	7	20	been	be	AUX
inlawrev-3407	7	21	reduced	reduce	VERB
inlawrev-3407	7	22	to	to	ADP
inlawrev-3407	7	23	the	the	DET
inlawrev-3407	7	24	big	big	ADJ
inlawrev-3407	7	25	five	five	NUM
inlawrev-3407	7	26	)	)	PUNCT
inlawrev-3407	7	27	;	;	PUNCT
inlawrev-3407	7	28	black	black	PROPN
inlawrev-3407	7	29	's	's	PART
inlawrev-3407	7	30	law	law	NOUN
inlawrev-3407	7	31	dictionary	dictionary	NOUN
inlawrev-3407	7	32	163	163	NUM
inlawrev-3407	7	33	(	(	PUNCT
inlawrev-3407	7	34	6th	6th	ADJ
inlawrev-3407	7	35	ed	ed	NOUN
inlawrev-3407	7	36	.	.	PROPN
inlawrev-3407	7	37	1990	1990	NUM
inlawrev-3407	7	38	)	)	PUNCT
inlawrev-3407	7	39	(	(	PUNCT
inlawrev-3407	7	40	defining	define	VERB
inlawrev-3407	7	41	"	"	PUNCT
inlawrev-3407	7	42	big	big	ADJ
inlawrev-3407	7	43	eight	eight	NUM
inlawrev-3407	7	44	"	"	PUNCT
inlawrev-3407	7	45	to	to	PART
inlawrev-3407	7	46	be	be	AUX
inlawrev-3407	7	47	the	the	DET
inlawrev-3407	7	48	largest	large	ADJ
inlawrev-3407	7	49	certified	certified	ADJ
inlawrev-3407	7	50	public	public	ADJ
inlawrev-3407	7	51	accounting	accounting	NOUN
inlawrev-3407	7	52	firms	firm	NOUN
inlawrev-3407	7	53	in	in	ADP
inlawrev-3407	7	54	the	the	DET
inlawrev-3407	7	55	united	united	PROPN
inlawrev-3407	7	56	states	states	PROPN
inlawrev-3407	7	57	based	base	VERB
inlawrev-3407	7	58	on	on	ADP
inlawrev-3407	7	59	such	such	ADJ
inlawrev-3407	7	60	factors	factor	NOUN
inlawrev-3407	7	61	as	as	ADP
inlawrev-3407	7	62	gross	gross	ADJ
inlawrev-3407	7	63	receipts	receipt	NOUN
inlawrev-3407	7	64	,	,	PUNCT
inlawrev-3407	7	65	number	number	NOUN
inlawrev-3407	7	66	of	of	ADP
inlawrev-3407	7	67	staff	staff	NOUN
inlawrev-3407	7	68	,	,	PUNCT
inlawrev-3407	7	69	etc	etc	X
inlawrev-3407	7	70	.	.	X
inlawrev-3407	7	71	)	)	PUNCT
inlawrev-3407	7	72	;	;	PUNCT
inlawrev-3407	7	73	dennis	dennis	PROPN
inlawrev-3407	7	74	taylor	taylor	PROPN
inlawrev-3407	7	75	,	,	PUNCT
inlawrev-3407	7	76	mergedpricewaterhousecoopers	mergedpricewaterhousecooper	NOUN
inlawrev-3407	7	77	gains	gain	VERB
inlawrev-3407	7	78	dominance	dominance	NOUN
inlawrev-3407	7	79	among	among	ADP
inlawrev-3407	7	80	venture	venture	NOUN
inlawrev-3407	7	81	capital	capital	NOUN
inlawrev-3407	7	82	firms	firm	NOUN
inlawrev-3407	7	83	,	,	PUNCT
inlawrev-3407	7	84	bus	bus	NOUN
inlawrev-3407	7	85	.	.	PUNCT
inlawrev-3407	8	1	j.	j.	PROPN
inlawrev-3407	8	2	,	,	PUNCT
inlawrev-3407	8	3	aug	aug	PROPN
inlawrev-3407	8	4	.	.	PROPN
inlawrev-3407	8	5	24	24	NUM
inlawrev-3407	8	6	,	,	PUNCT
inlawrev-3407	8	7	1998	1998	NUM
inlawrev-3407	8	8	,	,	PUNCT
inlawrev-3407	8	9	at	at	ADP
inlawrev-3407	8	10	1	1	NUM
inlawrev-3407	8	11	(	(	PUNCT
inlawrev-3407	8	12	listing	list	VERB
inlawrev-3407	8	13	the	the	DET
inlawrev-3407	8	14	big	big	ADJ
inlawrev-3407	8	15	five	five	NUM
inlawrev-3407	8	16	as	as	ADP
inlawrev-3407	8	17	:	:	PUNCT
inlawrev-3407	8	18	pricewaterhousecoopers	pricewaterhousecooper	NOUN
inlawrev-3407	8	19	l.l.p	l.l.p	PROPN
inlawrev-3407	8	20	.	.	PROPN
inlawrev-3407	8	21	,	,	PUNCT
inlawrev-3407	8	22	arthur	arthur	PROPN
inlawrev-3407	8	23	andersen	andersen	PROPN
inlawrev-3407	8	24	l.l.p	l.l.p	PROPN
inlawrev-3407	8	25	.	.	PUNCT
inlawrev-3407	8	26	,	,	PUNCT
inlawrev-3407	8	27	kpmg	kpmg	PROPN
inlawrev-3407	8	28	peat	peat	NOUN
inlawrev-3407	8	29	marwick	marwick	PROPN
inlawrev-3407	8	30	l.l.p	l.l.p	PROPN
inlawrev-3407	8	31	.	.	PUNCT
inlawrev-3407	8	32	,	,	PUNCT
inlawrev-3407	8	33	deloitte	deloitte	PROPN
inlawrev-3407	8	34	&	&	CCONJ
inlawrev-3407	8	35	touche	touche	PROPN
inlawrev-3407	8	36	l.l.p	l.l.p	PROPN
inlawrev-3407	8	37	.	.	PROPN
inlawrev-3407	8	38	,	,	PUNCT
inlawrev-3407	8	39	and	and	CCONJ
inlawrev-3407	8	40	ernst	ernst	PROPN
inlawrev-3407	8	41	&	&	CCONJ
inlawrev-3407	8	42	young	young	ADJ
inlawrev-3407	8	43	l.l.p	l.l.p	NOUN
inlawrev-3407	8	44	.	.	PUNCT
inlawrev-3407	8	45	)	)	PUNCT
inlawrev-3407	8	46	.	.	PUNCT
inlawrev-3407	9	1	2	2	X
inlawrev-3407	9	2	.	.	X
inlawrev-3407	9	3	see	see	VERB
inlawrev-3407	9	4	robert	robert	PROPN
inlawrev-3407	9	5	w.	w.	PROPN
inlawrev-3407	9	6	scott	scott	PROPN
inlawrev-3407	9	7	,	,	PUNCT
inlawrev-3407	9	8	cpa	cpa	PROPN
inlawrev-3407	9	9	firms	firm	NOUN
inlawrev-3407	9	10	are	be	AUX
inlawrev-3407	9	11	not	not	PART
inlawrev-3407	9	12	justfor	justfor	ADV
inlawrev-3407	9	13	accountinganymore	accountinganymore	ADJ
inlawrev-3407	9	14	,	,	PUNCT
inlawrev-3407	9	15	acct	acct	NOUN
inlawrev-3407	9	16	.	.	PUNCT
inlawrev-3407	10	1	today	today	NOUN
inlawrev-3407	10	2	,	,	PUNCT
inlawrev-3407	10	3	mar	mar	PROPN
inlawrev-3407	10	4	.	.	PROPN
inlawrev-3407	10	5	17	17	NUM
inlawrev-3407	10	6	,	,	PUNCT
inlawrev-3407	10	7	1997	1997	NUM
inlawrev-3407	10	8	,	,	PUNCT
inlawrev-3407	10	9	at	at	ADP
inlawrev-3407	10	10	24	24	NUM
inlawrev-3407	10	11	(	(	PUNCT
inlawrev-3407	10	12	reporting	report	VERB
inlawrev-3407	10	13	that	that	SCONJ
inlawrev-3407	10	14	accounting	accounting	NOUN
inlawrev-3407	10	15	firms	firm	NOUN
inlawrev-3407	10	16	hold	hold	VERB
inlawrev-3407	10	17	equity	equity	NOUN
inlawrev-3407	10	18	in	in	ADP
inlawrev-3407	10	19	subsidiaries	subsidiary	NOUN
inlawrev-3407	10	20	and	and	CCONJ
inlawrev-3407	10	21	affiliates	affiliate	NOUN
inlawrev-3407	10	22	that	that	PRON
inlawrev-3407	10	23	have	have	VERB
inlawrev-3407	10	24	little	little	ADJ
inlawrev-3407	10	25	to	to	PART
inlawrev-3407	10	26	do	do	VERB
inlawrev-3407	10	27	with	with	ADP
inlawrev-3407	10	28	accounting	accounting	NOUN
inlawrev-3407	10	29	)	)	PUNCT
inlawrev-3407	10	30	.	.	PUNCT
inlawrev-3407	11	1	3	3	X
inlawrev-3407	11	2	.	.	X
inlawrev-3407	11	3	unauthorized	unauthorized	ADJ
inlawrev-3407	11	4	practice	practice	NOUN
inlawrev-3407	11	5	:	:	PUNCT
inlawrev-3407	11	6	professionals	professional	NOUN
inlawrev-3407	11	7	eye	eye	NOUN
inlawrev-3407	11	8	entry	entry	NOUN
inlawrev-3407	11	9	ofaccounting	ofaccounte	VERB
inlawrev-3407	11	10	firms	firm	NOUN
inlawrev-3407	11	11	into	into	ADP
inlawrev-3407	11	12	what	what	PRON
inlawrev-3407	11	13	may	may	AUX
inlawrev-3407	11	14	constitute	constitute	VERB
inlawrev-3407	11	15	practice	practice	NOUN
inlawrev-3407	11	16	oflaw	oflaw	NOUN
inlawrev-3407	11	17	,	,	PUNCT
inlawrev-3407	11	18	10	10	NUM
inlawrev-3407	11	19	law	law	NOUN
inlawrev-3407	11	20	.	.	PUNCT
inlawrev-3407	12	1	man	man	NOUN
inlawrev-3407	12	2	.	.	PUNCT
inlawrev-3407	13	1	on	on	ADP
inlawrev-3407	13	2	prof	prof	PROPN
inlawrev-3407	13	3	.	.	PROPN
inlawrev-3407	13	4	conduct	conduct	NOUN
inlawrev-3407	13	5	(	(	PUNCT
inlawrev-3407	13	6	aba	aba	PROPN
inlawrev-3407	13	7	/	/	SYM
inlawrev-3407	13	8	bna	bna	PROPN
inlawrev-3407	13	9	)	)	PUNCT
inlawrev-3407	13	10	269	269	NUM
inlawrev-3407	13	11	,	,	PUNCT
inlawrev-3407	13	12	269	269	NUM
inlawrev-3407	13	13	(	(	PUNCT
inlawrev-3407	13	14	june	june	PROPN
inlawrev-3407	13	15	10	10	NUM
inlawrev-3407	13	16	,	,	PUNCT
inlawrev-3407	13	17	1	1	NUM
inlawrev-3407	13	18	998	998	NUM
inlawrev-3407	13	19	)	)	PUNCT
inlawrev-3407	14	1	[	[	X
inlawrev-3407	14	2	hereinafter	hereinafter	NOUN
inlawrev-3407	14	3	unauthorizedpractice	unauthorizedpractice	NOUN
inlawrev-3407	14	4	]	]	PUNCT
inlawrev-3407	14	5	;	;	PUNCT
inlawrev-3407	14	6	see	see	VERB
inlawrev-3407	14	7	also	also	ADV
inlawrev-3407	14	8	ginabinole	ginabinole	NOUN
inlawrev-3407	14	9	,	,	PUNCT
inlawrev-3407	14	10	bean	bean	NOUN
inlawrev-3407	14	11	counters	counter	NOUN
inlawrev-3407	14	12	eyeingattorneys	eyeingattorney	NOUN
inlawrev-3407	14	13	'	'	PART
inlawrev-3407	14	14	profits	profit	NOUN
inlawrev-3407	14	15	,	,	PUNCT
inlawrev-3407	14	16	bus	bus	NOUN
inlawrev-3407	14	17	.	.	PUNCT
inlawrev-3407	15	1	j.	j.	PROPN
inlawrev-3407	15	2	portland	portland	PROPN
inlawrev-3407	15	3	,	,	PUNCT
inlawrev-3407	15	4	dec	dec	PROPN
inlawrev-3407	15	5	.	.	PROPN
inlawrev-3407	15	6	4	4	NUM
inlawrev-3407	15	7	,	,	PUNCT
inlawrev-3407	15	8	1998	1998	NUM
inlawrev-3407	15	9	,	,	PUNCT
inlawrev-3407	15	10	at	at	ADP
inlawrev-3407	15	11	1	1	NUM
inlawrev-3407	15	12	(	(	PUNCT
inlawrev-3407	15	13	reporting	report	VERB
inlawrev-3407	15	14	that	that	SCONJ
inlawrev-3407	15	15	the	the	DET
inlawrev-3407	15	16	big	big	ADJ
inlawrev-3407	15	17	five	five	NUM
inlawrev-3407	15	18	"	"	PUNCT
inlawrev-3407	15	19	are	be	AUX
inlawrev-3407	15	20	heavily	heavily	ADV
inlawrev-3407	15	21	recruiting	recruit	VERB
inlawrev-3407	15	22	law	law	NOUN
inlawrev-3407	15	23	students	student	NOUN
inlawrev-3407	15	24	and	and	CCONJ
inlawrev-3407	15	25	luring	lure	VERB
inlawrev-3407	15	26	associates	associate	NOUN
inlawrev-3407	15	27	away	away	ADV
inlawrev-3407	15	28	from	from	ADP
inlawrev-3407	15	29	legal	legal	ADJ
inlawrev-3407	15	30	firms	firm	NOUN
inlawrev-3407	15	31	"	"	PUNCT
inlawrev-3407	15	32	)	)	PUNCT
inlawrev-3407	15	33	;	;	PUNCT
inlawrev-3407	15	34	rick	rick	PROPN
inlawrev-3407	15	35	desloge	desloge	PROPN
inlawrev-3407	15	36	,	,	PUNCT
inlawrev-3407	15	37	law	law	NOUN
inlawrev-3407	15	38	firms	firm	NOUN
inlawrev-3407	15	39	'	'	PART
inlawrev-3407	15	40	competition	competition	NOUN
inlawrev-3407	15	41	coming	come	VERB
inlawrev-3407	15	42	from	from	ADP
inlawrev-3407	15	43	accountants	accountant	NOUN
inlawrev-3407	15	44	,	,	PUNCT
inlawrev-3407	15	45	nashville	nashville	PROPN
inlawrev-3407	15	46	bus	bus	PROPN
inlawrev-3407	15	47	.	.	PUNCT
inlawrev-3407	16	1	j.	j.	PROPN
inlawrev-3407	16	2	,	,	PUNCT
inlawrev-3407	16	3	feb	feb	PROPN
inlawrev-3407	16	4	.	.	PROPN
inlawrev-3407	16	5	26	26	NUM
inlawrev-3407	16	6	,	,	PUNCT
inlawrev-3407	16	7	1999	1999	NUM
inlawrev-3407	16	8	,	,	PUNCT
inlawrev-3407	16	9	at	at	ADP
inlawrev-3407	16	10	34	34	NUM
inlawrev-3407	16	11	(	(	PUNCT
inlawrev-3407	16	12	noting	note	VERB
inlawrev-3407	16	13	that	that	SCONJ
inlawrev-3407	16	14	"	"	PUNCT
inlawrev-3407	16	15	[	[	X
inlawrev-3407	16	16	t]he	t]he	ADV
inlawrev-3407	16	17	two	two	NUM
inlawrev-3407	16	18	professions	profession	NOUN
inlawrev-3407	16	19	already	already	ADV
inlawrev-3407	16	20	compete	compete	VERB
inlawrev-3407	16	21	to	to	PART
inlawrev-3407	16	22	hire	hire	VERB
inlawrev-3407	16	23	top	top	ADJ
inlawrev-3407	16	24	tax	tax	NOUN
inlawrev-3407	16	25	lawyers	lawyer	NOUN
inlawrev-3407	16	26	.	.	PUNCT
inlawrev-3407	16	27	"	"	PUNCT
inlawrev-3407	16	28	)	)	PUNCT
inlawrev-3407	16	29	.	.	PUNCT
inlawrev-3407	17	1	4	4	X
inlawrev-3407	17	2	.	.	X
inlawrev-3407	17	3	see	see	VERB
inlawrev-3407	17	4	mark	mark	PROPN
inlawrev-3407	17	5	henderson	henderson	PROPN
inlawrev-3407	17	6	,	,	PUNCT
inlawrev-3407	17	7	accountingfirmsdonumber	accountingfirmsdonumber	NOUN
inlawrev-3407	17	8	on	on	ADP
inlawrev-3407	17	9	lawyers	lawyer	NOUN
inlawrev-3407	17	10	,	,	PUNCT
inlawrev-3407	17	11	sunday	sunday	PROPN
inlawrev-3407	17	12	star	star	PROPN
inlawrev-3407	17	13	-	-	PUNCT
inlawrev-3407	17	14	times	times	PROPN
inlawrev-3407	17	15	,	,	PUNCT
inlawrev-3407	17	16	nov	nov	PROPN
inlawrev-3407	17	17	.	.	PROPN
inlawrev-3407	17	18	1,1998	1,1998	PROPN
inlawrev-3407	17	19	,	,	PUNCT
inlawrev-3407	17	20	at	at	ADP
inlawrev-3407	17	21	e8	e8	PROPN
inlawrev-3407	17	22	.	.	PROPN
inlawrev-3407	18	1	5	5	X
inlawrev-3407	18	2	.	.	X
inlawrev-3407	18	3	see	see	VERB
inlawrev-3407	18	4	i	i	PRON
inlawrev-3407	18	5	d.	d.	PROPN
inlawrev-3407	18	6	6	6	NUM
inlawrev-3407	18	7	.	.	PUNCT
inlawrev-3407	19	1	see	see	VERB
inlawrev-3407	19	2	amanda	amanda	PROPN
inlawrev-3407	19	3	bishop	bishop	PROPN
inlawrev-3407	19	4	,	,	PUNCT
inlawrev-3407	19	5	law	law	NOUN
inlawrev-3407	19	6	panel	panel	NOUN
inlawrev-3407	19	7	probing	probe	VERB
inlawrev-3407	19	8	big	big	ADJ
inlawrev-3407	19	9	six	six	NUM
inlawrev-3407	19	10	firms	firm	NOUN
inlawrev-3407	19	11	—	—	PUNCT
inlawrev-3407	19	12	attorneys	attorney	NOUN
inlawrev-3407	19	13	ask	ask	VERB
inlawrev-3407	19	14	ifaccountants	ifaccountant	NOUN
inlawrev-3407	19	15	are	be	AUX
inlawrev-3407	19	16	practicing	practice	VERB
inlawrev-3407	19	17	law	law	NOUN
inlawrev-3407	19	18	without	without	ADP
inlawrev-3407	19	19	authorization	authorization	NOUN
inlawrev-3407	19	20	,	,	PUNCT
inlawrev-3407	19	21	dallas	dallas	PROPN
inlawrev-3407	19	22	bus	bus	NOUN
inlawrev-3407	19	23	.	.	PUNCT
inlawrev-3407	20	1	j.	j.	PROPN
inlawrev-3407	20	2	,	,	PUNCT
inlawrev-3407	20	3	june	june	PROPN
inlawrev-3407	20	4	5	5	NUM
inlawrev-3407	20	5	,	,	PUNCT
inlawrev-3407	20	6	1998	1998	NUM
inlawrev-3407	20	7	,	,	PUNCT
inlawrev-3407	20	8	at	at	ADP
inlawrev-3407	20	9	1	1	NUM
inlawrev-3407	20	10	.	.	NOUN
inlawrev-3407	20	11	7	7	X
inlawrev-3407	20	12	.	.	X
inlawrev-3407	20	13	see	see	VERB
inlawrev-3407	20	14	generally	generally	ADV
inlawrev-3407	20	15	cindy	cindy	PROPN
inlawrev-3407	20	16	kirscher	kirscher	PROPN
inlawrev-3407	20	17	goodman	goodman	PROPN
inlawrev-3407	20	18	,	,	PUNCT
inlawrev-3407	20	19	line	line	NOUN
inlawrev-3407	20	20	between	between	ADP
inlawrev-3407	20	21	accounting	accounting	NOUN
inlawrev-3407	20	22	,	,	PUNCT
inlawrev-3407	20	23	law	law	NOUN
inlawrev-3407	20	24	professions	profession	NOUN
inlawrev-3407	20	25	may	may	AUX
inlawrev-3407	20	26	soon	soon	ADV
inlawrev-3407	20	27	blur	blur	VERB
inlawrev-3407	20	28	,	,	PUNCT
inlawrev-3407	20	29	knight	knight	NOUN
inlawrev-3407	20	30	-	-	PUNCT
inlawrev-3407	20	31	ridder	ridder	NOUN
inlawrev-3407	20	32	trib	trib	PROPN
inlawrev-3407	20	33	.	.	PUNCT
inlawrev-3407	21	1	bus	bus	NOUN
inlawrev-3407	21	2	.	.	PUNCT
inlawrev-3407	22	1	news	news	PROPN
inlawrev-3407	22	2	,	,	PUNCT
inlawrev-3407	22	3	mar	mar	PROPN
inlawrev-3407	22	4	.	.	PROPN
inlawrev-3407	22	5	14	14	NUM
inlawrev-3407	22	6	,	,	PUNCT
inlawrev-3407	22	7	1999	1999	NUM
inlawrev-3407	22	8	.	.	PUNCT
inlawrev-3407	23	1	600	600	NUM
inlawrev-3407	23	2	indiana	indiana	PROPN
inlawrev-3407	23	3	law	law	NOUN
inlawrev-3407	23	4	review	review	NOUN
inlawrev-3407	23	5	[	[	X
inlawrev-3407	23	6	vol	vol	NOUN
inlawrev-3407	23	7	.	.	PUNCT
inlawrev-3407	23	8	33:599	33:599	NUM
inlawrev-3407	23	9	consulting	consulting	NOUN
inlawrev-3407	23	10	services	service	NOUN
inlawrev-3407	23	11	in	in	ADP
inlawrev-3407	23	12	the	the	DET
inlawrev-3407	23	13	global	global	ADJ
inlawrev-3407	23	14	marketplace.^	marketplace.^	PRON
inlawrev-3407	23	15	the	the	DET
inlawrev-3407	23	16	problem	problem	NOUN
inlawrev-3407	23	17	,	,	PUNCT
inlawrev-3407	23	18	of	of	ADP
inlawrev-3407	23	19	course	course	NOUN
inlawrev-3407	23	20	,	,	PUNCT
inlawrev-3407	23	21	is	be	AUX
inlawrev-3407	23	22	that	that	SCONJ
inlawrev-3407	23	23	lawyers	lawyer	NOUN
inlawrev-3407	23	24	employed	employ	VERB
inlawrev-3407	23	25	by	by	ADP
inlawrev-3407	23	26	accounting	accounting	NOUN
inlawrev-3407	23	27	firms	firm	NOUN
inlawrev-3407	23	28	can	can	AUX
inlawrev-3407	23	29	not	not	PART
inlawrev-3407	23	30	represent	represent	VERB
inlawrev-3407	23	31	their	their	PRON
inlawrev-3407	23	32	clients	client	NOUN
inlawrev-3407	23	33	in	in	ADP
inlawrev-3407	23	34	the	the	DET
inlawrev-3407	23	35	role	role	NOUN
inlawrev-3407	23	36	of	of	ADP
inlawrev-3407	23	37	attorneys	attorney	NOUN
inlawrev-3407	23	38	because	because	SCONJ
inlawrev-3407	23	39	state	state	NOUN
inlawrev-3407	23	40	laws	law	NOUN
inlawrev-3407	23	41	prohibit	prohibit	VERB
inlawrev-3407	23	42	,	,	PUNCT
inlawrev-3407	23	43	among	among	ADP
inlawrev-3407	23	44	other	other	ADJ
inlawrev-3407	23	45	things	thing	NOUN
inlawrev-3407	23	46	,	,	PUNCT
inlawrev-3407	23	47	lawyers	lawyer	NOUN
inlawrev-3407	23	48	from	from	ADP
inlawrev-3407	23	49	sharing	share	VERB
inlawrev-3407	23	50	their	their	PRON
inlawrev-3407	23	51	fees	fee	NOUN
inlawrev-3407	23	52	with	with	ADP
inlawrev-3407	23	53	nonlawyers.^	nonlawyers.^	NOUN
inlawrev-3407	23	54	as	as	SCONJ
inlawrev-3407	23	55	the	the	DET
inlawrev-3407	23	56	accounting	accounting	NOUN
inlawrev-3407	23	57	firms	firm	NOUN
inlawrev-3407	23	58	expand	expand	VERB
inlawrev-3407	23	59	out	out	ADP
inlawrev-3407	23	60	of	of	ADP
inlawrev-3407	23	61	tax	tax	NOUN
inlawrev-3407	23	62	returns	return	NOUN
inlawrev-3407	23	63	and	and	CCONJ
inlawrev-3407	23	64	into	into	ADP
inlawrev-3407	23	65	new	new	ADJ
inlawrev-3407	23	66	areas	area	NOUN
inlawrev-3407	23	67	of	of	ADP
inlawrev-3407	23	68	tax	tax	NOUN
inlawrev-3407	23	69	and	and	CCONJ
inlawrev-3407	23	70	business	business	NOUN
inlawrev-3407	23	71	services	service	NOUN
inlawrev-3407	23	72	,	,	PUNCT
inlawrev-3407	23	73	attorneys	attorney	NOUN
inlawrev-3407	23	74	across	across	ADP
inlawrev-3407	23	75	the	the	DET
inlawrev-3407	23	76	country	country	NOUN
inlawrev-3407	23	77	are	be	AUX
inlawrev-3407	23	78	charging	charge	VERB
inlawrev-3407	23	79	certified	certify	VERB
inlawrev-3407	23	80	public	public	ADJ
inlawrev-3407	23	81	accountants	accountant	NOUN
inlawrev-3407	23	82	(	(	PUNCT
inlawrev-3407	23	83	"	"	PUNCT
inlawrev-3407	23	84	cpas	cpa	NOUN
inlawrev-3407	23	85	"	"	PUNCT
inlawrev-3407	23	86	)	)	PUNCT
inlawrev-3407	23	87	with	with	ADP
inlawrev-3407	23	88	the	the	DET
inlawrev-3407	23	89	unauthorized	unauthorized	ADJ
inlawrev-3407	23	90	practice	practice	NOUN
inlawrev-3407	23	91	of	of	ADP
inlawrev-3407	23	92	law	law	NOUN
inlawrev-3407	23	93	.	.	PUNCT
inlawrev-3407	23	94	'	'	PUNCT
inlawrev-3407	24	1	^	^	PUNCT
inlawrev-3407	24	2	in	in	ADP
inlawrev-3407	24	3	their	their	PRON
inlawrev-3407	24	4	defense	defense	NOUN
inlawrev-3407	24	5	,	,	PUNCT
inlawrev-3407	24	6	accounting	accounting	NOUN
inlawrev-3407	24	7	firms	firm	NOUN
inlawrev-3407	24	8	contend	contend	VERB
inlawrev-3407	24	9	that	that	SCONJ
inlawrev-3407	24	10	their	their	PRON
inlawrev-3407	24	11	attorneys	attorney	NOUN
inlawrev-3407	24	12	are	be	AUX
inlawrev-3407	24	13	not	not	PART
inlawrev-3407	24	14	practicing	practice	VERB
inlawrev-3407	24	15	law	law	NOUN
inlawrev-3407	24	16	.	.	PUNCT
inlawrev-3407	24	17	''	''	PUNCT
inlawrev-3407	25	1	this	this	DET
inlawrev-3407	25	2	distinction	distinction	NOUN
inlawrev-3407	25	3	,	,	PUNCT
inlawrev-3407	25	4	however	however	ADV
inlawrev-3407	25	5	,	,	PUNCT
inlawrev-3407	25	6	may	may	AUX
inlawrev-3407	25	7	be	be	AUX
inlawrev-3407	25	8	only	only	ADV
inlawrev-3407	25	9	a	a	DET
inlawrev-3407	25	10	matter	matter	NOUN
inlawrev-3407	25	11	of	of	ADP
inlawrev-3407	25	12	semantics	semantic	NOUN
inlawrev-3407	25	13	.	.	PUNCT
inlawrev-3407	26	1	'^	'^	VERB
inlawrev-3407	26	2	what	what	PRON
inlawrev-3407	26	3	many	many	ADJ
inlawrev-3407	26	4	lawyers	lawyer	NOUN
inlawrev-3407	26	5	consider	consider	VERB
inlawrev-3407	26	6	practicing	practice	VERB
inlawrev-3407	26	7	law	law	NOUN
inlawrev-3407	26	8	,	,	PUNCT
inlawrev-3407	26	9	accountants	accountant	NOUN
inlawrev-3407	26	10	prefer	prefer	VERB
inlawrev-3407	26	11	to	to	PART
inlawrev-3407	26	12	describe	describe	VERB
inlawrev-3407	26	13	as	as	ADP
inlawrev-3407	26	14	"	"	PUNCT
inlawrev-3407	26	15	consulting	consulting	NOUN
inlawrev-3407	26	16	.	.	PUNCT
inlawrev-3407	27	1	"'^	"'^	NOUN
inlawrev-3407	27	2	this	this	PRON
inlawrev-3407	27	3	highlights	highlight	VERB
inlawrev-3407	27	4	the	the	DET
inlawrev-3407	27	5	fundamental	fundamental	ADJ
inlawrev-3407	27	6	difference	difference	NOUN
inlawrev-3407	27	7	between	between	ADP
inlawrev-3407	27	8	the	the	DET
inlawrev-3407	27	9	two	two	NUM
inlawrev-3407	27	10	professions	profession	NOUN
inlawrev-3407	27	11	:	:	PUNCT
inlawrev-3407	27	12	accountants	accountant	NOUN
inlawrev-3407	27	13	have	have	VERB
inlawrev-3407	27	14	a	a	DET
inlawrev-3407	27	15	duty	duty	NOUN
inlawrev-3407	27	16	to	to	PART
inlawrev-3407	27	17	be	be	AUX
inlawrev-3407	27	18	objective	objective	ADJ
inlawrev-3407	27	19	and	and	CCONJ
inlawrev-3407	27	20	publicly	publicly	ADV
inlawrev-3407	27	21	disclose	disclose	VERB
inlawrev-3407	27	22	financial	financial	ADJ
inlawrev-3407	27	23	statements	statement	NOUN
inlawrev-3407	27	24	;	;	PUNCT
inlawrev-3407	27	25	whereas	whereas	ADV
inlawrev-3407	27	26	,	,	PUNCT
inlawrev-3407	27	27	lawyers	lawyer	NOUN
inlawrev-3407	27	28	have	have	VERB
inlawrev-3407	27	29	an	an	DET
inlawrev-3407	27	30	obligation	obligation	NOUN
inlawrev-3407	27	31	to	to	PART
inlawrev-3407	27	32	act	act	VERB
inlawrev-3407	27	33	as	as	ADP
inlawrev-3407	27	34	guardians	guardian	NOUN
inlawrev-3407	27	35	of	of	ADP
inlawrev-3407	27	36	their	their	PRON
inlawrev-3407	27	37	clients	client	NOUN
inlawrev-3407	27	38	'	'	PART
inlawrev-3407	27	39	interests	interest	NOUN
inlawrev-3407	27	40	.	.	PUNCT
inlawrev-3407	28	1	"	"	PUNCT
inlawrev-3407	28	2	*	*	PUNCT
inlawrev-3407	28	3	every	every	DET
inlawrev-3407	28	4	state	state	NOUN
inlawrev-3407	28	5	has	have	VERB
inlawrev-3407	28	6	laws	law	NOUN
inlawrev-3407	28	7	that	that	PRON
inlawrev-3407	28	8	address	address	VERB
inlawrev-3407	28	9	many	many	ADJ
inlawrev-3407	28	10	of	of	ADP
inlawrev-3407	28	11	these	these	DET
inlawrev-3407	28	12	interrelated	interrelated	ADJ
inlawrev-3407	28	13	issues	issue	NOUN
inlawrev-3407	28	14	:	:	PUNCT
inlawrev-3407	28	15	"	"	PUNCT
inlawrev-3407	28	16	multidisciplinary	multidisciplinary	ADJ
inlawrev-3407	28	17	partnerships,'^	partnerships,'^	NOUN
inlawrev-3407	28	18	the	the	DET
inlawrev-3407	28	19	unauthorized	unauthorized	ADJ
inlawrev-3407	28	20	practice	practice	NOUN
inlawrev-3407	28	21	of	of	ADP
inlawrev-3407	28	22	law	law	NOUN
inlawrev-3407	28	23	,	,	PUNCT
inlawrev-3407	28	24	the	the	DET
inlawrev-3407	28	25	professional	professional	ADJ
inlawrev-3407	28	26	responsibility	responsibility	NOUN
inlawrev-3407	28	27	ofa	ofa	PROPN
inlawrev-3407	28	28	lawyer	lawyer	NOUN
inlawrev-3407	28	29	,	,	PUNCT
inlawrev-3407	28	30	conflicts	conflict	VERB
inlawrev-3407	28	31	[	[	X
inlawrev-3407	28	32	of	of	ADP
inlawrev-3407	28	33	interest	interest	NOUN
inlawrev-3407	28	34	]	]	PUNCT
inlawrev-3407	28	35	,	,	PUNCT
inlawrev-3407	28	36	and	and	CCONJ
inlawrev-3407	28	37	fee	fee	NOUN
inlawrev-3407	28	38	splitting	splitting	NOUN
inlawrev-3407	28	39	.	.	PUNCT
inlawrev-3407	29	1	"'^	"'^	NUM
inlawrev-3407	29	2	however	however	ADV
inlawrev-3407	29	3	,	,	PUNCT
inlawrev-3407	29	4	due	due	ADP
inlawrev-3407	29	5	to	to	ADP
inlawrev-3407	29	6	a	a	DET
inlawrev-3407	29	7	lack	lack	NOUN
inlawrev-3407	29	8	of	of	ADP
inlawrev-3407	29	9	case	case	NOUN
inlawrev-3407	29	10	law	law	NOUN
inlawrev-3407	29	11	in	in	ADP
inlawrev-3407	29	12	these	these	DET
inlawrev-3407	29	13	areas	area	NOUN
inlawrev-3407	29	14	,	,	PUNCT
inlawrev-3407	29	15	many	many	ADJ
inlawrev-3407	29	16	of	of	ADP
inlawrev-3407	29	17	these	these	DET
inlawrev-3407	29	18	issues	issue	NOUN
inlawrev-3407	29	19	have	have	VERB
inlawrev-3407	29	20	yet	yet	ADV
inlawrev-3407	29	21	to	to	PART
inlawrev-3407	29	22	be	be	AUX
inlawrev-3407	29	23	resolved	resolve	VERB
inlawrev-3407	29	24	.	.	PUNCT
inlawrev-3407	30	1	'^	'^	NOUN
inlawrev-3407	30	2	indeed	indeed	ADV
inlawrev-3407	30	3	,	,	PUNCT
inlawrev-3407	30	4	where	where	SCONJ
inlawrev-3407	30	5	"	"	PUNCT
inlawrev-3407	30	6	consulting	consulting	NOUN
inlawrev-3407	30	7	"	"	PUNCT
inlawrev-3407	30	8	ends	end	NOUN
inlawrev-3407	30	9	and	and	CCONJ
inlawrev-3407	30	10	"	"	PUNCT
inlawrev-3407	30	11	practicing	practice	VERB
inlawrev-3407	30	12	law	law	NOUN
inlawrev-3407	30	13	"	"	PUNCT
inlawrev-3407	30	14	begins	begin	VERB
inlawrev-3407	30	15	8	8	NUM
inlawrev-3407	30	16	.	.	PUNCT
inlawrev-3407	31	1	see	see	VERB
inlawrev-3407	31	2	michael	michael	PROPN
inlawrev-3407	31	3	fitz	fitz	PROPN
inlawrev-3407	31	4	-	-	PUNCT
inlawrev-3407	31	5	james	james	PROPN
inlawrev-3407	31	6	,	,	PUNCT
inlawrev-3407	31	7	multidisciplinary	multidisciplinary	ADJ
inlawrev-3407	31	8	practice	practice	NOUN
inlawrev-3407	31	9	evokes	evoke	VERB
inlawrev-3407	31	10	multiple	multiple	ADJ
inlawrev-3407	31	11	fears	fear	NOUN
inlawrev-3407	31	12	,	,	PUNCT
inlawrev-3407	31	13	fin	fin	NOUN
inlawrev-3407	31	14	.	.	PUNCT
inlawrev-3407	32	1	post	post	PROPN
inlawrev-3407	32	2	,	,	PUNCT
inlawrev-3407	32	3	aug	aug	PROPN
inlawrev-3407	32	4	.	.	PROPN
inlawrev-3407	32	5	12	12	NUM
inlawrev-3407	32	6	,	,	PUNCT
inlawrev-3407	32	7	1997	1997	NUM
inlawrev-3407	32	8	,	,	PUNCT
inlawrev-3407	32	9	at	at	ADP
inlawrev-3407	32	10	8	8	NUM
inlawrev-3407	32	11	.	.	NOUN
inlawrev-3407	32	12	9	9	NUM
inlawrev-3407	32	13	.	.	X
inlawrev-3407	33	1	for	for	ADP
inlawrev-3407	33	2	example	example	NOUN
inlawrev-3407	33	3	,	,	PUNCT
inlawrev-3407	33	4	the	the	DET
inlawrev-3407	33	5	indiana	indiana	PROPN
inlawrev-3407	33	6	law	law	PROPN
inlawrev-3407	33	7	states	state	VERB
inlawrev-3407	33	8	:	:	PUNCT
inlawrev-3407	33	9	"	"	PUNCT
inlawrev-3407	33	10	a	a	DET
inlawrev-3407	33	11	lawyer	lawyer	NOUN
inlawrev-3407	33	12	or	or	CCONJ
inlawrev-3407	33	13	law	law	NOUN
inlawrev-3407	33	14	firm	firm	NOUN
inlawrev-3407	33	15	shall	shall	AUX
inlawrev-3407	33	16	not	not	PART
inlawrev-3407	33	17	share	share	VERB
inlawrev-3407	33	18	legal	legal	ADJ
inlawrev-3407	33	19	fees	fee	NOUN
inlawrev-3407	33	20	with	with	ADP
inlawrev-3407	33	21	a	a	DET
inlawrev-3407	33	22	nonlawyer	nonlawyer	NOUN
inlawrev-3407	33	23	.	.	PUNCT
inlawrev-3407	33	24	.	.	PUNCT
inlawrev-3407	33	25	.	.	PUNCT
inlawrev-3407	33	26	"	"	PUNCT
inlawrev-3407	34	1	ind	ind	PROPN
inlawrev-3407	34	2	.	.	PUNCT
inlawrev-3407	35	1	r.	r.	PROPN
inlawrev-3407	35	2	professional	professional	PROPN
inlawrev-3407	35	3	conduct	conduct	PROPN
inlawrev-3407	35	4	,	,	PUNCT
inlawrev-3407	35	5	rule	rule	VERB
inlawrev-3407	35	6	5.4(a	5.4(a	NUM
inlawrev-3407	35	7	)	)	PUNCT
inlawrev-3407	35	8	(	(	PUNCT
inlawrev-3407	35	9	1996	1996	NUM
inlawrev-3407	35	10	)	)	PUNCT
inlawrev-3407	35	11	.	.	PUNCT
inlawrev-3407	36	1	see	see	VERB
inlawrev-3407	36	2	generally	generally	ADV
inlawrev-3407	36	3	elizabeth	elizabeth	PROPN
inlawrev-3407	36	4	macdonald	macdonald	PROPN
inlawrev-3407	36	5	,	,	PUNCT
inlawrev-3407	36	6	accounting	accounting	NOUN
inlawrev-3407	36	7	firms	firm	NOUN
inlawrev-3407	36	8	hire	hire	VERB
inlawrev-3407	36	9	lawyers	lawyer	NOUN
inlawrev-3407	36	10	and	and	CCONJ
inlawrev-3407	36	11	other	other	ADJ
inlawrev-3407	36	12	attorneys	attorney	NOUN
inlawrev-3407	36	13	cry	cry	VERB
inlawrev-3407	36	14	foul	foul	ADV
inlawrev-3407	36	15	,	,	PUNCT
inlawrev-3407	36	16	wall	wall	PROPN
inlawrev-3407	36	17	st	st	PROPN
inlawrev-3407	36	18	.	.	PROPN
inlawrev-3407	36	19	j.	j.	PROPN
inlawrev-3407	36	20	,	,	PUNCT
inlawrev-3407	36	21	aug	aug	PROPN
inlawrev-3407	36	22	.	.	PROPN
inlawrev-3407	36	23	22	22	NUM
inlawrev-3407	36	24	,	,	PUNCT
inlawrev-3407	36	25	1997	1997	NUM
inlawrev-3407	36	26	,	,	PUNCT
inlawrev-3407	36	27	at	at	ADP
inlawrev-3407	36	28	b8	b8	PROPN
inlawrev-3407	36	29	.	.	PUNCT
inlawrev-3407	37	1	10	10	NUM
inlawrev-3407	37	2	.	.	PUNCT
inlawrev-3407	38	1	see	see	VERB
inlawrev-3407	38	2	luisa	luisa	PROPN
inlawrev-3407	38	3	beltran	beltran	PROPN
inlawrev-3407	38	4	,	,	PUNCT
inlawrev-3407	38	5	turf	turf	ADJ
inlawrev-3407	38	6	war	war	NOUN
inlawrev-3407	38	7	between	between	ADP
inlawrev-3407	38	8	attorneys	attorney	NOUN
inlawrev-3407	38	9	and	and	CCONJ
inlawrev-3407	38	10	accountants	accountant	NOUN
inlawrev-3407	38	11	becomes	become	VERB
inlawrev-3407	38	12	nasty	nasty	ADJ
inlawrev-3407	38	13	.	.	PUNCT
inlawrev-3407	39	1	(	(	PUNCT
inlawrev-3407	39	2	attorneys	attorney	NOUN
inlawrev-3407	39	3	filinglawsuits	filinglawsuit	NOUN
inlawrev-3407	39	4	againstaccountantsfor	againstaccountantsfor	PROPN
inlawrev-3407	39	5	unauthorizedpractice	unauthorizedpractice	PROPN
inlawrev-3407	39	6	oflaw	oflaw	PROPN
inlawrev-3407	39	7	)	)	PUNCT
inlawrev-3407	39	8	,	,	PUNCT
inlawrev-3407	39	9	acct	acct	NOUN
inlawrev-3407	39	10	.	.	PUNCT
inlawrev-3407	40	1	today	today	NOUN
inlawrev-3407	40	2	,	,	PUNCT
inlawrev-3407	40	3	nov	nov	PROPN
inlawrev-3407	40	4	.	.	PROPN
inlawrev-3407	40	5	24	24	NUM
inlawrev-3407	40	6	,	,	PUNCT
inlawrev-3407	40	7	1997	1997	NUM
inlawrev-3407	40	8	,	,	PUNCT
inlawrev-3407	40	9	at	at	ADP
inlawrev-3407	40	10	5	5	NUM
inlawrev-3407	40	11	.	.	NOUN
inlawrev-3407	40	12	1	1	NUM
inlawrev-3407	40	13	1	1	NUM
inlawrev-3407	40	14	.	.	PUNCT
inlawrev-3407	41	1	see	see	VERB
inlawrev-3407	41	2	john	john	PROPN
inlawrev-3407	41	3	gibeaut	gibeaut	PROPN
inlawrev-3407	41	4	,	,	PUNCT
inlawrev-3407	41	5	as	as	SCONJ
inlawrev-3407	41	6	accountants	accountant	NOUN
inlawrev-3407	41	7	edge	edge	VERB
inlawrev-3407	41	8	into	into	ADP
inlawrev-3407	41	9	the	the	DET
inlawrev-3407	41	10	legal	legal	ADJ
inlawrev-3407	41	11	market	market	NOUN
inlawrev-3407	41	12	,	,	PUNCT
inlawrev-3407	41	13	lawyers	lawyer	NOUN
inlawrev-3407	41	14	may	may	AUX
inlawrev-3407	41	15	find	find	VERB
inlawrev-3407	41	16	themselves	themselves	PRON
inlawrev-3407	41	17	not	not	PART
inlawrev-3407	41	18	only	only	ADV
inlawrev-3407	41	19	blindsided	blindside	VERB
inlawrev-3407	41	20	by	by	ADP
inlawrev-3407	41	21	the	the	DET
inlawrev-3407	41	22	assault	assault	NOUN
inlawrev-3407	41	23	but	but	CCONJ
inlawrev-3407	41	24	also	also	ADV
inlawrev-3407	41	25	limited	limit	VERB
inlawrev-3407	41	26	by	by	ADP
inlawrev-3407	41	27	professional	professional	ADJ
inlawrev-3407	41	28	rules	rule	NOUN
inlawrev-3407	41	29	,	,	PUNCT
inlawrev-3407	41	30	84	84	NUM
inlawrev-3407	41	31	a.b.a	a.b.a	NOUN
inlawrev-3407	41	32	.	.	PROPN
inlawrev-3407	41	33	42	42	NUM
inlawrev-3407	41	34	,	,	PUNCT
inlawrev-3407	41	35	44	44	NUM
inlawrev-3407	41	36	(	(	PUNCT
inlawrev-3407	41	37	1998	1998	NUM
inlawrev-3407	41	38	)	)	PUNCT
inlawrev-3407	41	39	;	;	PUNCT
inlawrev-3407	41	40	see	see	VERB
inlawrev-3407	41	41	also	also	ADV
inlawrev-3407	41	42	desloge	desloge	ADJ
inlawrev-3407	41	43	,	,	PUNCT
inlawrev-3407	41	44	supra	supra	PROPN
inlawrev-3407	41	45	note	note	NOUN
inlawrev-3407	41	46	3	3	NUM
inlawrev-3407	41	47	,	,	PUNCT
inlawrev-3407	41	48	at	at	ADP
inlawrev-3407	41	49	34	34	NUM
inlawrev-3407	41	50	(	(	PUNCT
inlawrev-3407	41	51	reporting	report	VERB
inlawrev-3407	41	52	"	"	PUNCT
inlawrev-3407	41	53	cpas	cpa	NOUN
inlawrev-3407	41	54	insist	insist	VERB
inlawrev-3407	41	55	they	they	PRON
inlawrev-3407	41	56	are	be	AUX
inlawrev-3407	41	57	not	not	PART
inlawrev-3407	41	58	interested	interested	ADJ
inlawrev-3407	41	59	in	in	ADP
inlawrev-3407	41	60	practicing	practice	VERB
inlawrev-3407	41	61	law	law	NOUN
inlawrev-3407	41	62	.	.	PUNCT
inlawrev-3407	41	63	"	"	PUNCT
inlawrev-3407	41	64	)	)	PUNCT
inlawrev-3407	41	65	.	.	PUNCT
inlawrev-3407	42	1	1	1	NUM
inlawrev-3407	42	2	2	2	X
inlawrev-3407	42	3	.	.	X
inlawrev-3407	42	4	see	see	VERB
inlawrev-3407	42	5	gibeaut	gibeaut	NOUN
inlawrev-3407	42	6	,	,	PUNCT
inlawrev-3407	42	7	supra	supra	PROPN
inlawrev-3407	42	8	note	note	VERB
inlawrev-3407	42	9	1	1	NUM
inlawrev-3407	42	10	1	1	NUM
inlawrev-3407	42	11	,	,	PUNCT
inlawrev-3407	42	12	at	at	ADP
inlawrev-3407	42	13	44	44	NUM
inlawrev-3407	42	14	.	.	PUNCT
inlawrev-3407	42	15	13	13	NUM
inlawrev-3407	42	16	.	.	PUNCT
inlawrev-3407	43	1	i	i	PRON
inlawrev-3407	43	2	d	d	PROPN
inlawrev-3407	43	3	14	14	NUM
inlawrev-3407	43	4	.	.	PUNCT
inlawrev-3407	44	1	see	see	VERB
inlawrev-3407	44	2	i	i	PRON
inlawrev-3407	44	3	d.	d.	PROPN
inlawrev-3407	44	4	dx	dx	PROPN
inlawrev-3407	44	5	^3	^3	PUNCT
inlawrev-3407	44	6	.	.	PUNCT
inlawrev-3407	45	1	15	15	NUM
inlawrev-3407	45	2	.	.	PUNCT
inlawrev-3407	46	1	a	a	DET
inlawrev-3407	46	2	multidisciplinary	multidisciplinary	ADJ
inlawrev-3407	46	3	partnership	partnership	NOUN
inlawrev-3407	46	4	has	have	AUX
inlawrev-3407	46	5	been	be	AUX
inlawrev-3407	46	6	defined	define	VERB
inlawrev-3407	46	7	as	as	ADP
inlawrev-3407	46	8	"	"	PUNCT
inlawrev-3407	46	9	a	a	DET
inlawrev-3407	46	10	business	business	NOUN
inlawrev-3407	46	11	arrangement	arrangement	NOUN
inlawrev-3407	46	12	in	in	ADP
inlawrev-3407	46	13	which	which	PRON
inlawrev-3407	46	14	individuals	individual	NOUN
inlawrev-3407	46	15	with	with	ADP
inlawrev-3407	46	16	different	different	ADJ
inlawrev-3407	46	17	professional	professional	ADJ
inlawrev-3407	46	18	qualifications	qualification	NOUN
inlawrev-3407	46	19	practice	practice	NOUN
inlawrev-3407	46	20	together	together	ADV
inlawrev-3407	46	21	in	in	ADP
inlawrev-3407	46	22	partnership	partnership	NOUN
inlawrev-3407	46	23	and	and	CCONJ
inlawrev-3407	46	24	combine	combine	VERB
inlawrev-3407	46	25	their	their	PRON
inlawrev-3407	46	26	different	different	ADJ
inlawrev-3407	46	27	skills	skill	NOUN
inlawrev-3407	46	28	in	in	ADP
inlawrev-3407	46	29	providing	provide	VERB
inlawrev-3407	46	30	advice	advice	NOUN
inlawrev-3407	46	31	and	and	CCONJ
inlawrev-3407	46	32	counsel	counsel	NOUN
inlawrev-3407	46	33	to	to	ADP
inlawrev-3407	46	34	the	the	DET
inlawrev-3407	46	35	consumers	consumer	NOUN
inlawrev-3407	46	36	of	of	ADP
inlawrev-3407	46	37	their	their	PRON
inlawrev-3407	46	38	services	service	NOUN
inlawrev-3407	46	39	.	.	PUNCT
inlawrev-3407	46	40	"	"	PUNCT
inlawrev-3407	47	1	gordon	gordon	PROPN
inlawrev-3407	47	2	w.	w.	PROPN
inlawrev-3407	47	3	flynn	flynn	PROPN
inlawrev-3407	47	4	&	&	CCONJ
inlawrev-3407	47	5	susan	susan	PROPN
inlawrev-3407	47	6	v.r	v.r	PROPN
inlawrev-3407	47	7	.	.	PROPN
inlawrev-3407	47	8	billington	billington	PROPN
inlawrev-3407	47	9	,	,	PUNCT
inlawrev-3407	47	10	multidisciplinary	multidisciplinary	ADJ
inlawrev-3407	47	11	practices	practice	NOUN
inlawrev-3407	47	12	,	,	PUNCT
inlawrev-3407	47	13	50	50	NUM
inlawrev-3407	47	14	benchersadvisory	benchersadvisory	NOUN
inlawrev-3407	47	15	1	1	NUM
inlawrev-3407	47	16	,	,	PUNCT
inlawrev-3407	47	17	2	2	NUM
inlawrev-3407	47	18	(	(	PUNCT
inlawrev-3407	47	19	june	june	PROPN
inlawrev-3407	47	20	1997	1997	NUM
inlawrev-3407	47	21	)	)	PUNCT
inlawrev-3407	47	22	.	.	PUNCT
inlawrev-3407	48	1	1	1	NUM
inlawrev-3407	48	2	6	6	NUM
inlawrev-3407	48	3	.	.	PUNCT
inlawrev-3407	49	1	david	david	PROPN
inlawrev-3407	49	2	rubenstein	rubenstein	PROPN
inlawrev-3407	49	3	,	,	PUNCT
inlawrev-3407	49	4	big	big	ADJ
inlawrev-3407	49	5	six	six	NUM
inlawrev-3407	49	6	poised	poise	VERB
inlawrev-3407	49	7	to	to	PART
inlawrev-3407	49	8	enter	enter	VERB
inlawrev-3407	49	9	legal	legal	ADJ
inlawrev-3407	49	10	market	market	NOUN
inlawrev-3407	49	11	,	,	PUNCT
inlawrev-3407	49	12	privilege	privilege	NOUN
inlawrev-3407	49	13	,	,	PUNCT
inlawrev-3407	49	14	professional	professional	ADJ
inlawrev-3407	49	15	rules	rule	NOUN
inlawrev-3407	49	16	and	and	CCONJ
inlawrev-3407	49	17	conflicts	conflict	NOUN
inlawrev-3407	49	18	are	be	AUX
inlawrev-3407	49	19	a	a	DET
inlawrev-3407	49	20	barrier	barrier	NOUN
inlawrev-3407	49	21	,	,	PUNCT
inlawrev-3407	49	22	merrill	merrill	NOUN
inlawrev-3407	49	23	's	's	PART
inlawrev-3407	49	24	ill	ill	ADJ
inlawrev-3407	49	25	.	.	PUNCT
inlawrev-3407	50	1	legal	legal	ADJ
inlawrev-3407	50	2	times	time	NOUN
inlawrev-3407	50	3	,	,	PUNCT
inlawrev-3407	50	4	oct	oct	PROPN
inlawrev-3407	50	5	.	.	PROPN
inlawrev-3407	50	6	1997	1997	NUM
inlawrev-3407	50	7	,	,	PUNCT
inlawrev-3407	50	8	at	at	ADP
inlawrev-3407	50	9	1	1	NUM
inlawrev-3407	50	10	(	(	PUNCT
inlawrev-3407	50	11	col	col	NOUN
inlawrev-3407	50	12	.	.	PROPN
inlawrev-3407	50	13	1	1	NUM
inlawrev-3407	50	14	)	)	PUNCT
inlawrev-3407	50	15	.	.	PUNCT
inlawrev-3407	51	1	17	17	NUM
inlawrev-3407	51	2	.	.	PUNCT
inlawrev-3407	52	1	see	see	VERB
inlawrev-3407	52	2	larry	larry	PROPN
inlawrev-3407	52	3	smith	smith	PROPN
inlawrev-3407	52	4	,	,	PUNCT
inlawrev-3407	52	5	attorneys	attorney	NOUN
inlawrev-3407	52	6	v.	v.	ADP
inlawrev-3407	52	7	cpas	cpa	NOUN
inlawrev-3407	52	8	.	.	PUNCT
inlawrev-3407	52	9	.	.	PUNCT
inlawrev-3407	52	10	.	.	PUNCT
inlawrev-3407	53	1	texas	texas	PROPN
inlawrev-3407	53	2	case	case	NOUN
inlawrev-3407	53	3	crystallizes	crystallize	VERB
inlawrev-3407	53	4	competitive	competitive	ADJ
inlawrev-3407	53	5	practice	practice	NOUN
inlawrev-3407	53	6	issuesfor	issuesfor	ADP
inlawrev-3407	53	7	major	major	ADJ
inlawrev-3407	53	8	firms	firm	NOUN
inlawrev-3407	53	9	,	,	PUNCT
inlawrev-3407	53	10	17	17	NUM
inlawrev-3407	53	11	no	no	NOUN
inlawrev-3407	53	12	.	.	NOUN
inlawrev-3407	53	13	4	4	NUM
inlawrev-3407	53	14	of	of	ADP
inlawrev-3407	53	15	couns	coun	NOUN
inlawrev-3407	53	16	.	.	PUNCT
inlawrev-3407	53	17	,	,	PUNCT
inlawrev-3407	53	18	feb	feb	PROPN
inlawrev-3407	53	19	.	.	PROPN
inlawrev-3407	53	20	16	16	NUM
inlawrev-3407	53	21	,	,	PUNCT
inlawrev-3407	53	22	1998	1998	NUM
inlawrev-3407	53	23	,	,	PUNCT
inlawrev-3407	53	24	at	at	ADP
inlawrev-3407	53	25	1	1	NUM
inlawrev-3407	53	26	,	,	PUNCT
inlawrev-3407	53	27	8	8	NUM
inlawrev-3407	53	28	.	.	NOUN
inlawrev-3407	53	29	2000	2000	NUM
inlawrev-3407	53	30	]	]	PUNCT
inlawrev-3407	53	31	accounting	accounting	NOUN
inlawrev-3407	53	32	firms	firm	NOUN
inlawrev-3407	53	33	601	601	NUM
inlawrev-3407	53	34	is	be	AUX
inlawrev-3407	53	35	a	a	DET
inlawrev-3407	53	36	relatively	relatively	ADV
inlawrev-3407	53	37	undistinguished	undistinguished	ADJ
inlawrev-3407	53	38	area	area	NOUN
inlawrev-3407	53	39	.	.	PUNCT
inlawrev-3407	54	1	'^	'^	NOUN
inlawrev-3407	54	2	in	in	ADP
inlawrev-3407	54	3	any	any	DET
inlawrev-3407	54	4	event	event	NOUN
inlawrev-3407	54	5	,	,	PUNCT
inlawrev-3407	54	6	the	the	DET
inlawrev-3407	54	7	rules	rule	NOUN
inlawrev-3407	54	8	that	that	PRON
inlawrev-3407	54	9	currently	currently	ADV
inlawrev-3407	54	10	prevent	prevent	VERB
inlawrev-3407	54	11	lawyer	lawyer	NOUN
inlawrev-3407	54	12	-	-	PUNCT
inlawrev-3407	54	13	accountants	accountant	NOUN
inlawrev-3407	54	14	from	from	ADP
inlawrev-3407	54	15	practicing	practice	VERB
inlawrev-3407	54	16	law	law	NOUN
inlawrev-3407	54	17	could	could	AUX
inlawrev-3407	54	18	soon	soon	ADV
inlawrev-3407	54	19	be	be	AUX
inlawrev-3407	54	20	rewritten	rewrite	VERB
inlawrev-3407	54	21	.	.	PUNCT
inlawrev-3407	54	22	^^	^^	PUNCT
inlawrev-3407	55	1	this	this	DET
inlawrev-3407	55	2	trend	trend	NOUN
inlawrev-3407	55	3	has	have	VERB
inlawrev-3407	55	4	many	many	ADJ
inlawrev-3407	55	5	in	in	ADP
inlawrev-3407	55	6	the	the	DET
inlawrev-3407	55	7	legal	legal	ADJ
inlawrev-3407	55	8	profession	profession	NOUN
inlawrev-3407	55	9	worried	worry	VERB
inlawrev-3407	55	10	.	.	PUNCT
inlawrev-3407	56	1	some	some	PRON
inlawrev-3407	56	2	are	be	AUX
inlawrev-3407	56	3	concerned	concerned	ADJ
inlawrev-3407	56	4	about	about	ADP
inlawrev-3407	56	5	professional	professional	ADJ
inlawrev-3407	56	6	identity	identity	NOUN
inlawrev-3407	56	7	and	and	CCONJ
inlawrev-3407	56	8	tradition.^^	tradition.^^	NUM
inlawrev-3407	56	9	others	other	NOUN
inlawrev-3407	56	10	are	be	AUX
inlawrev-3407	56	11	concerned	concerned	ADJ
inlawrev-3407	56	12	"	"	PUNCT
inlawrev-3407	56	13	over	over	ADP
inlawrev-3407	56	14	the	the	DET
inlawrev-3407	56	15	disparity	disparity	NOUN
inlawrev-3407	56	16	between	between	ADP
inlawrev-3407	56	17	each	each	DET
inlawrev-3407	56	18	profession	profession	NOUN
inlawrev-3407	56	19	's	's	PART
inlawrev-3407	56	20	concept	concept	NOUN
inlawrev-3407	56	21	ofethical	ofethical	ADJ
inlawrev-3407	56	22	duty	duty	NOUN
inlawrev-3407	56	23	,	,	PUNCT
inlawrev-3407	56	24	and	and	CCONJ
inlawrev-3407	56	25	the	the	DET
inlawrev-3407	56	26	difficulty	difficulty	NOUN
inlawrev-3407	56	27	ofreconciling	ofreconcile	VERB
inlawrev-3407	56	28	the	the	DET
inlawrev-3407	56	29	two	two	NUM
inlawrev-3407	56	30	standards	standard	NOUN
inlawrev-3407	56	31	under	under	ADP
inlawrev-3407	56	32	one	one	NUM
inlawrev-3407	56	33	roof	roof	NOUN
inlawrev-3407	56	34	.	.	PUNCT
inlawrev-3407	57	1	"^^	"^^	VERB
inlawrev-3407	58	1	yet	yet	CCONJ
inlawrev-3407	58	2	another	another	DET
inlawrev-3407	58	3	concern	concern	NOUN
inlawrev-3407	58	4	is	be	AUX
inlawrev-3407	58	5	self	self	NOUN
inlawrev-3407	58	6	-	-	PUNCT
inlawrev-3407	58	7	preservation,^^	preservation,^^	NOUN
inlawrev-3407	58	8	which	which	PRON
inlawrev-3407	58	9	is	be	AUX
inlawrev-3407	58	10	a	a	DET
inlawrev-3407	58	11	reason	reason	NOUN
inlawrev-3407	58	12	why	why	SCONJ
inlawrev-3407	58	13	state	state	NOUN
inlawrev-3407	58	14	bars	bar	NOUN
inlawrev-3407	58	15	across	across	ADP
inlawrev-3407	58	16	the	the	DET
inlawrev-3407	58	17	country	country	NOUN
inlawrev-3407	58	18	are	be	AUX
inlawrev-3407	58	19	closely	closely	ADV
inlawrev-3407	58	20	monitoring	monitor	VERB
inlawrev-3407	58	21	these	these	PRON
inlawrev-3407	58	22	issues.^^	issues.^^	PUNCT
inlawrev-3407	58	23	this	this	DET
inlawrev-3407	58	24	note	note	NOUN
inlawrev-3407	58	25	examines	examine	VERB
inlawrev-3407	58	26	the	the	DET
inlawrev-3407	58	27	laws	law	NOUN
inlawrev-3407	58	28	that	that	PRON
inlawrev-3407	58	29	prohibit	prohibit	VERB
inlawrev-3407	58	30	an	an	DET
inlawrev-3407	58	31	attorney	attorney	NOUN
inlawrev-3407	58	32	employed	employ	VERB
inlawrev-3407	58	33	in	in	ADP
inlawrev-3407	58	34	an	an	DET
inlawrev-3407	58	35	accounting	accounting	NOUN
inlawrev-3407	58	36	capacity	capacity	NOUN
inlawrev-3407	58	37	from	from	ADP
inlawrev-3407	58	38	performing	perform	VERB
inlawrev-3407	58	39	the	the	DET
inlawrev-3407	58	40	same	same	ADJ
inlawrev-3407	58	41	types	type	NOUN
inlawrev-3407	58	42	of	of	ADP
inlawrev-3407	58	43	duties	duty	NOUN
inlawrev-3407	58	44	as	as	ADP
inlawrev-3407	58	45	an	an	DET
inlawrev-3407	58	46	attorney	attorney	NOUN
inlawrev-3407	58	47	employed	employ	VERB
inlawrev-3407	58	48	in	in	ADP
inlawrev-3407	58	49	a	a	DET
inlawrev-3407	58	50	legal	legal	ADJ
inlawrev-3407	58	51	capacity	capacity	NOUN
inlawrev-3407	58	52	.	.	PUNCT
inlawrev-3407	59	1	central	central	ADJ
inlawrev-3407	59	2	to	to	ADP
inlawrev-3407	59	3	this	this	DET
inlawrev-3407	59	4	examination	examination	NOUN
inlawrev-3407	59	5	are	be	AUX
inlawrev-3407	59	6	state	state	NOUN
inlawrev-3407	59	7	laws	law	NOUN
inlawrev-3407	59	8	governing	govern	VERB
inlawrev-3407	59	9	the	the	DET
inlawrev-3407	59	10	associations	association	NOUN
inlawrev-3407	59	11	of	of	ADP
inlawrev-3407	59	12	lawyers	lawyer	NOUN
inlawrev-3407	59	13	with	with	ADP
inlawrev-3407	59	14	nonlawyers	nonlawyer	NOUN
inlawrev-3407	59	15	which	which	PRON
inlawrev-3407	59	16	restrict	restrict	VERB
inlawrev-3407	59	17	the	the	DET
inlawrev-3407	59	18	types	type	NOUN
inlawrev-3407	59	19	of	of	ADP
inlawrev-3407	59	20	activities	activity	NOUN
inlawrev-3407	59	21	that	that	PRON
inlawrev-3407	59	22	lawyers	lawyer	NOUN
inlawrev-3407	59	23	working	work	VERB
inlawrev-3407	59	24	for	for	ADP
inlawrev-3407	59	25	accounting	accounting	NOUN
inlawrev-3407	59	26	firms	firm	NOUN
inlawrev-3407	59	27	may	may	AUX
inlawrev-3407	59	28	engage	engage	VERB
inlawrev-3407	59	29	in	in	ADP
inlawrev-3407	59	30	.	.	PUNCT
inlawrev-3407	60	1	this	this	DET
inlawrev-3407	60	2	note	note	NOUN
inlawrev-3407	60	3	deals	deal	VERB
inlawrev-3407	60	4	only	only	ADV
inlawrev-3407	60	5	with	with	ADP
inlawrev-3407	60	6	issues	issue	NOUN
inlawrev-3407	60	7	involving	involve	VERB
inlawrev-3407	60	8	lawyers	lawyer	NOUN
inlawrev-3407	60	9	employed	employ	VERB
inlawrev-3407	60	10	in	in	ADP
inlawrev-3407	60	11	an	an	DET
inlawrev-3407	60	12	accounting	accounting	NOUN
inlawrev-3407	60	13	capacity	capacity	NOUN
inlawrev-3407	60	14	.	.	PUNCT
inlawrev-3407	61	1	while	while	SCONJ
inlawrev-3407	61	2	members	member	NOUN
inlawrev-3407	61	3	ofthis	ofthis	ADJ
inlawrev-3407	61	4	group	group	NOUN
inlawrev-3407	61	5	may	may	AUX
inlawrev-3407	61	6	hold	hold	VERB
inlawrev-3407	61	7	cpa	cpa	NOUN
inlawrev-3407	61	8	credentials	credential	NOUN
inlawrev-3407	61	9	as	as	ADV
inlawrev-3407	61	10	well	well	ADV
inlawrev-3407	61	11	,	,	PUNCT
inlawrev-3407	61	12	this	this	DET
inlawrev-3407	61	13	article	article	NOUN
inlawrev-3407	61	14	does	do	AUX
inlawrev-3407	61	15	not	not	PART
inlawrev-3407	61	16	argue	argue	VERB
inlawrev-3407	61	17	in	in	ADP
inlawrev-3407	61	18	favor	favor	NOUN
inlawrev-3407	61	19	of	of	ADP
inlawrev-3407	61	20	permitting	permit	VERB
inlawrev-3407	61	21	nonlawyer	nonlawyer	ADJ
inlawrev-3407	61	22	cpas	cpa	NOUN
inlawrev-3407	61	23	to	to	PART
inlawrev-3407	61	24	practice	practice	NOUN
inlawrev-3407	61	25	law	law	NOUN
inlawrev-3407	61	26	,	,	PUNCT
inlawrev-3407	61	27	though	though	SCONJ
inlawrev-3407	61	28	some	some	PRON
inlawrev-3407	61	29	certainly	certainly	ADV
inlawrev-3407	61	30	support	support	VERB
inlawrev-3407	61	31	such	such	DET
inlawrev-3407	61	32	a	a	DET
inlawrev-3407	61	33	position.^	position.^	NOUN
inlawrev-3407	61	34	"	"	PUNCT
inlawrev-3407	61	35	*	*	PUNCT
inlawrev-3407	61	36	furthermore	furthermore	ADV
inlawrev-3407	61	37	,	,	PUNCT
inlawrev-3407	61	38	this	this	DET
inlawrev-3407	61	39	note	note	NOUN
inlawrev-3407	61	40	focuses	focus	VERB
inlawrev-3407	61	41	primarily	primarily	ADV
inlawrev-3407	61	42	on	on	ADP
inlawrev-3407	61	43	the	the	DET
inlawrev-3407	61	44	area	area	NOUN
inlawrev-3407	61	45	of	of	ADP
inlawrev-3407	61	46	tax	tax	NOUN
inlawrev-3407	61	47	practice	practice	NOUN
inlawrev-3407	61	48	,	,	PUNCT
inlawrev-3407	61	49	though	though	SCONJ
inlawrev-3407	61	50	some	some	PRON
inlawrev-3407	61	51	have	have	VERB
inlawrev-3407	61	52	concerns	concern	NOUN
inlawrev-3407	61	53	that	that	SCONJ
inlawrev-3407	61	54	accounting	accounting	NOUN
inlawrev-3407	61	55	firms	firm	NOUN
inlawrev-3407	61	56	are	be	AUX
inlawrev-3407	61	57	expanding	expand	VERB
inlawrev-3407	61	58	into	into	ADP
inlawrev-3407	61	59	other	other	ADJ
inlawrev-3407	61	60	areas	area	NOUN
inlawrev-3407	61	61	of	of	ADP
inlawrev-3407	61	62	legal	legal	ADJ
inlawrev-3407	61	63	practice	practice	NOUN
inlawrev-3407	61	64	as	as	ADP
inlawrev-3407	61	65	well.^^	well.^^	NOUN
inlawrev-3407	61	66	part	part	NOUN
inlawrev-3407	61	67	i	i	PRON
inlawrev-3407	61	68	will	will	AUX
inlawrev-3407	61	69	address	address	VERB
inlawrev-3407	61	70	the	the	DET
inlawrev-3407	61	71	growing	grow	VERB
inlawrev-3407	61	72	tension	tension	NOUN
inlawrev-3407	61	73	between	between	ADP
inlawrev-3407	61	74	law	law	NOUN
inlawrev-3407	61	75	firms	firm	NOUN
inlawrev-3407	61	76	and	and	CCONJ
inlawrev-3407	61	77	accounting	accounting	NOUN
inlawrev-3407	61	78	firms	firm	NOUN
inlawrev-3407	61	79	.	.	PUNCT
inlawrev-3407	62	1	part	part	NOUN
inlawrev-3407	62	2	ii	ii	PROPN
inlawrev-3407	62	3	will	will	AUX
inlawrev-3407	62	4	examine	examine	VERB
inlawrev-3407	62	5	what	what	PRON
inlawrev-3407	62	6	constitutes	constitute	VERB
inlawrev-3407	62	7	the	the	DET
inlawrev-3407	62	8	unauthorized	unauthorized	ADJ
inlawrev-3407	62	9	practice	practice	NOUN
inlawrev-3407	62	10	of	of	ADP
inlawrev-3407	62	11	law	law	NOUN
inlawrev-3407	62	12	,	,	PUNCT
inlawrev-3407	62	13	including	include	VERB
inlawrev-3407	62	14	the	the	DET
inlawrev-3407	62	15	various	various	ADJ
inlawrev-3407	62	16	standards	standard	NOUN
inlawrev-3407	62	17	courts	court	NOUN
inlawrev-3407	62	18	use	use	VERB
inlawrev-3407	62	19	to	to	PART
inlawrev-3407	62	20	make	make	VERB
inlawrev-3407	62	21	this	this	DET
inlawrev-3407	62	22	determination	determination	NOUN
inlawrev-3407	62	23	and	and	CCONJ
inlawrev-3407	62	24	how	how	SCONJ
inlawrev-3407	62	25	those	those	DET
inlawrev-3407	62	26	standards	standard	NOUN
inlawrev-3407	62	27	have	have	AUX
inlawrev-3407	62	28	evolved	evolve	VERB
inlawrev-3407	62	29	.	.	PUNCT
inlawrev-3407	63	1	this	this	DET
inlawrev-3407	63	2	part	part	NOUN
inlawrev-3407	63	3	also	also	ADV
inlawrev-3407	63	4	will	will	AUX
inlawrev-3407	63	5	discuss	discuss	VERB
inlawrev-3407	63	6	why	why	SCONJ
inlawrev-3407	63	7	applying	apply	VERB
inlawrev-3407	63	8	those	those	DET
inlawrev-3407	63	9	standards	standard	NOUN
inlawrev-3407	63	10	to	to	ADP
inlawrev-3407	63	11	lawyer	lawyer	NOUN
inlawrev-3407	63	12	-	-	PUNCT
inlawrev-3407	63	13	accountants	accountant	NOUN
inlawrev-3407	63	14	makes	make	VERB
inlawrev-3407	63	15	little	little	ADJ
inlawrev-3407	63	16	sense	sense	NOUN
inlawrev-3407	63	17	given	give	VERB
inlawrev-3407	63	18	the	the	DET
inlawrev-3407	63	19	historical	historical	ADJ
inlawrev-3407	63	20	desire	desire	NOUN
inlawrev-3407	63	21	of	of	ADP
inlawrev-3407	63	22	courts	court	NOUN
inlawrev-3407	63	23	to	to	PART
inlawrev-3407	63	24	protect	protect	VERB
inlawrev-3407	63	25	the	the	DET
inlawrev-3407	63	26	public	public	NOUN
inlawrev-3407	63	27	from	from	ADP
inlawrev-3407	63	28	receiving	receive	VERB
inlawrev-3407	63	29	inadequate	inadequate	ADJ
inlawrev-3407	63	30	advice	advice	NOUN
inlawrev-3407	63	31	.	.	PUNCT
inlawrev-3407	64	1	part	part	NOUN
inlawrev-3407	64	2	iii	iii	PRON
inlawrev-3407	64	3	will	will	AUX
inlawrev-3407	64	4	focus	focus	VERB
inlawrev-3407	64	5	primarily	primarily	ADV
inlawrev-3407	64	6	on	on	ADP
inlawrev-3407	64	7	the	the	DET
inlawrev-3407	64	8	american	american	PROPN
inlawrev-3407	64	9	bar	bar	PROPN
inlawrev-3407	64	10	association	association	NOUN
inlawrev-3407	64	11	(	(	PUNCT
inlawrev-3407	64	12	"	"	PUNCT
inlawrev-3407	64	13	aba	aba	PROPN
inlawrev-3407	64	14	"	"	PUNCT
inlawrev-3407	64	15	)	)	PUNCT
inlawrev-3407	64	16	model	model	NOUN
inlawrev-3407	64	17	rules	rule	NOUN
inlawrev-3407	64	18	of	of	ADP
inlawrev-3407	64	19	professional	professional	ADJ
inlawrev-3407	64	20	conduct	conduct	NOUN
inlawrev-3407	64	21	(	(	PUNCT
inlawrev-3407	64	22	"	"	PUNCT
inlawrev-3407	64	23	model	model	NOUN
inlawrev-3407	64	24	rules	rule	NOUN
inlawrev-3407	64	25	"	"	PUNCT
inlawrev-3407	64	26	)	)	PUNCT
inlawrev-3407	64	27	.	.	PUNCT
inlawrev-3407	65	1	in	in	ADP
inlawrev-3407	65	2	particular	particular	ADJ
inlawrev-3407	65	3	,	,	PUNCT
inlawrev-3407	65	4	this	this	DET
inlawrev-3407	65	5	part	part	NOUN
inlawrev-3407	65	6	will	will	AUX
inlawrev-3407	65	7	concentrate	concentrate	VERB
inlawrev-3407	65	8	on	on	ADP
inlawrev-3407	65	9	those	those	DET
inlawrev-3407	65	10	rules	rule	NOUN
inlawrev-3407	65	11	governing	govern	VERB
inlawrev-3407	65	12	the	the	DET
inlawrev-3407	65	13	professional	professional	ADJ
inlawrev-3407	65	14	independence	independence	NOUN
inlawrev-3407	65	15	of	of	ADP
inlawrev-3407	65	16	a	a	DET
inlawrev-3407	65	17	18	18	NUM
inlawrev-3407	65	18	.	.	PUNCT
inlawrev-3407	66	1	see	see	VERB
inlawrev-3407	66	2	bishop	bishop	PROPN
inlawrev-3407	66	3	,	,	PUNCT
inlawrev-3407	66	4	supra	supra	PROPN
inlawrev-3407	66	5	note	note	NOUN
inlawrev-3407	66	6	6	6	NUM
inlawrev-3407	66	7	,	,	PUNCT
inlawrev-3407	66	8	at	at	ADP
inlawrev-3407	66	9	1	1	NUM
inlawrev-3407	66	10	.	.	NOUN
inlawrev-3407	66	11	19	19	NUM
inlawrev-3407	66	12	.	.	X
inlawrev-3407	67	1	see	see	VERB
inlawrev-3407	67	2	binole	binole	PROPN
inlawrev-3407	67	3	,	,	PUNCT
inlawrev-3407	67	4	supra	supra	PROPN
inlawrev-3407	67	5	note	note	NOUN
inlawrev-3407	67	6	3	3	NUM
inlawrev-3407	67	7	,	,	PUNCT
inlawrev-3407	67	8	at	at	ADP
inlawrev-3407	67	9	1	1	NUM
inlawrev-3407	67	10	;	;	PUNCT
inlawrev-3407	67	11	gibeaut	gibeaut	NOUN
inlawrev-3407	67	12	,	,	PUNCT
inlawrev-3407	67	13	supra	supra	PROPN
inlawrev-3407	67	14	note	note	VERB
inlawrev-3407	67	15	1	1	NUM
inlawrev-3407	67	16	1	1	NUM
inlawrev-3407	67	17	,	,	PUNCT
inlawrev-3407	67	18	at	at	ADP
inlawrev-3407	67	19	47	47	NUM
inlawrev-3407	67	20	;	;	PUNCT
inlawrev-3407	68	1	david	david	PROPN
inlawrev-3407	68	2	segal	segal	PROPN
inlawrev-3407	68	3	,	,	PUNCT
inlawrev-3407	68	4	rivals	rival	NOUN
inlawrev-3407	68	5	call	call	VERB
inlawrev-3407	68	6	law	law	NOUN
inlawrev-3407	68	7	firms	firm	NOUN
inlawrev-3407	68	8	to	to	AUX
inlawrev-3407	68	9	account	account	NOUN
inlawrev-3407	68	10	;	;	PUNCT
inlawrev-3407	68	11	tax	tax	NOUN
inlawrev-3407	68	12	advisers	adviser	NOUN
inlawrev-3407	68	13	hope	hope	VERB
inlawrev-3407	68	14	to	to	PART
inlawrev-3407	68	15	cross	cross	VERB
inlawrev-3407	68	16	a	a	DET
inlawrev-3407	68	17	line	line	NOUN
inlawrev-3407	68	18	and	and	CCONJ
inlawrev-3407	68	19	competefor	competefor	VERB
inlawrev-3407	68	20	legal	legal	ADJ
inlawrev-3407	68	21	clients	client	NOUN
inlawrev-3407	68	22	,	,	PUNCT
inlawrev-3407	68	23	wash	wash	NOUN
inlawrev-3407	68	24	,	,	PUNCT
inlawrev-3407	68	25	post	post	NOUN
inlawrev-3407	68	26	,	,	PUNCT
inlawrev-3407	68	27	nov	nov	PROPN
inlawrev-3407	68	28	.	.	PROPN
inlawrev-3407	68	29	12	12	NUM
inlawrev-3407	68	30	,	,	PUNCT
inlawrev-3407	68	31	1998	1998	NUM
inlawrev-3407	68	32	,	,	PUNCT
inlawrev-3407	68	33	at	at	ADP
inlawrev-3407	68	34	fl	fl	PROPN
inlawrev-3407	68	35	.	.	PROPN
inlawrev-3407	68	36	20	20	NUM
inlawrev-3407	68	37	.	.	PUNCT
inlawrev-3407	69	1	see	see	VERB
inlawrev-3407	69	2	geoffrey	geoffrey	PROPN
inlawrev-3407	69	3	c.	c.	PROPN
inlawrev-3407	69	4	hazard	hazard	PROPN
inlawrev-3407	69	5	,	,	PUNCT
inlawrev-3407	69	6	accountants	accountant	NOUN
inlawrev-3407	69	7	vs.	vs.	ADP
inlawrev-3407	69	8	lawyers	lawyer	NOUN
inlawrev-3407	69	9	:	:	PUNCT
inlawrev-3407	69	10	let	let	VERB
inlawrev-3407	69	11	's	us	PRON
inlawrev-3407	69	12	consider	consider	VERB
inlawrev-3407	69	13	facts	fact	NOUN
inlawrev-3407	69	14	,	,	PUNCT
inlawrev-3407	69	15	nat'l	nat'l	PROPN
inlawrev-3407	69	16	l.j	l.j	PROPN
inlawrev-3407	69	17	.	.	PROPN
inlawrev-3407	69	18	,	,	PUNCT
inlawrev-3407	69	19	nov	nov	PROPN
inlawrev-3407	69	20	.	.	PROPN
inlawrev-3407	69	21	9	9	NUM
inlawrev-3407	69	22	,	,	PUNCT
inlawrev-3407	69	23	1998	1998	NUM
inlawrev-3407	69	24	,	,	PUNCT
inlawrev-3407	69	25	ata21	ata21	NOUN
inlawrev-3407	69	26	.	.	PUNCT
inlawrev-3407	70	1	2	2	NUM
inlawrev-3407	70	2	1	1	NUM
inlawrev-3407	70	3	.	.	PUNCT
inlawrev-3407	71	1	bruce	bruce	PROPN
inlawrev-3407	71	2	balestier	balestier	PROPN
inlawrev-3407	71	3	,	,	PUNCT
inlawrev-3407	71	4	aba	aba	PROPN
inlawrev-3407	71	5	faces	face	VERB
inlawrev-3407	71	6	arrival	arrival	NOUN
inlawrev-3407	71	7	oflawyer	oflawyer	NOUN
inlawrev-3407	71	8	-	-	PUNCT
inlawrev-3407	71	9	accountant	accountant	NOUN
inlawrev-3407	71	10	pairings	pairing	NOUN
inlawrev-3407	71	11	,	,	PUNCT
inlawrev-3407	71	12	n.y.l.j	n.y.l.j	PROPN
inlawrev-3407	71	13	.	.	PROPN
inlawrev-3407	71	14	,	,	PUNCT
inlawrev-3407	71	15	nov	nov	PROPN
inlawrev-3407	71	16	.	.	PROPN
inlawrev-3407	71	17	1	1	NUM
inlawrev-3407	71	18	9	9	NUM
inlawrev-3407	71	19	,	,	PUNCT
inlawrev-3407	71	20	1998	1998	NUM
inlawrev-3407	71	21	,	,	PUNCT
inlawrev-3407	71	22	at	at	ADP
inlawrev-3407	71	23	5	5	NUM
inlawrev-3407	71	24	.	.	NOUN
inlawrev-3407	71	25	22	22	NUM
inlawrev-3407	71	26	.	.	PUNCT
inlawrev-3407	72	1	see	see	VERB
inlawrev-3407	72	2	generally	generally	ADV
inlawrev-3407	72	3	goodman	goodman	PROPN
inlawrev-3407	72	4	,	,	PUNCT
inlawrev-3407	72	5	supra	supra	PROPN
inlawrev-3407	72	6	note	note	NOUN
inlawrev-3407	72	7	7	7	NUM
inlawrev-3407	72	8	.	.	NOUN
inlawrev-3407	72	9	23	23	NUM
inlawrev-3407	72	10	.	.	PUNCT
inlawrev-3407	73	1	see	see	VERB
inlawrev-3407	73	2	binole	binole	PROPN
inlawrev-3407	73	3	,	,	PUNCT
inlawrev-3407	73	4	supra	supra	PROPN
inlawrev-3407	73	5	note	note	NOUN
inlawrev-3407	73	6	3	3	NUM
inlawrev-3407	73	7	,	,	PUNCT
inlawrev-3407	73	8	at	at	ADP
inlawrev-3407	73	9	1	1	NUM
inlawrev-3407	73	10	.	.	PUNCT
inlawrev-3407	73	11	24	24	NUM
inlawrev-3407	73	12	.	.	PUNCT
inlawrev-3407	74	1	see	see	VERB
inlawrev-3407	74	2	,	,	PUNCT
inlawrev-3407	74	3	e.g.	e.g.	ADV
inlawrev-3407	74	4	,	,	PUNCT
inlawrev-3407	74	5	matthew	matthew	PROPN
inlawrev-3407	74	6	a.	a.	PROPN
inlawrev-3407	74	7	melone	melone	PROPN
inlawrev-3407	74	8	,	,	PUNCT
inlawrev-3407	74	9	income	income	NOUN
inlawrev-3407	74	10	tax	tax	NOUN
inlawrev-3407	74	11	practice	practice	NOUN
inlawrev-3407	74	12	and	and	CCONJ
inlawrev-3407	74	13	certified	certify	VERB
inlawrev-3407	74	14	public	public	ADJ
inlawrev-3407	74	15	accountants	accountant	NOUN
inlawrev-3407	74	16	:	:	PUNCT
inlawrev-3407	74	17	the	the	DET
inlawrev-3407	74	18	casefor	casefor	NOUN
inlawrev-3407	74	19	a	a	DET
inlawrev-3407	74	20	status	status	NOUN
inlawrev-3407	74	21	basedexemptionfrom	basedexemptionfrom	ADP
inlawrev-3407	74	22	state	state	NOUN
inlawrev-3407	74	23	unauthorizedpractice	unauthorizedpractice	PROPN
inlawrev-3407	74	24	oflaw	oflaw	PROPN
inlawrev-3407	74	25	rules	rule	NOUN
inlawrev-3407	74	26	,	,	PUNCT
inlawrev-3407	74	27	1	1	NUM
inlawrev-3407	74	28	1	1	NUM
inlawrev-3407	74	29	akron	akron	NOUN
inlawrev-3407	74	30	tax	tax	NOUN
inlawrev-3407	74	31	j.	j.	PROPN
inlawrev-3407	74	32	47	47	NUM
inlawrev-3407	74	33	(	(	PUNCT
inlawrev-3407	74	34	1995	1995	NUM
inlawrev-3407	74	35	)	)	PUNCT
inlawrev-3407	74	36	(	(	PUNCT
inlawrev-3407	74	37	arguing	argue	VERB
inlawrev-3407	74	38	that	that	PRON
inlawrev-3407	74	39	lay	lie	VERB
inlawrev-3407	74	40	cpas	cpa	NOUN
inlawrev-3407	74	41	possess	possess	VERB
inlawrev-3407	74	42	the	the	DET
inlawrev-3407	74	43	requisite	requisite	ADJ
inlawrev-3407	74	44	proficiency	proficiency	NOUN
inlawrev-3407	74	45	to	to	PART
inlawrev-3407	74	46	practice	practice	VERB
inlawrev-3407	74	47	tax	tax	NOUN
inlawrev-3407	74	48	law	law	NOUN
inlawrev-3407	74	49	)	)	PUNCT
inlawrev-3407	74	50	.	.	PUNCT
inlawrev-3407	75	1	25	25	NUM
inlawrev-3407	75	2	.	.	X
inlawrev-3407	76	1	see	see	VERB
inlawrev-3407	76	2	,	,	PUNCT
inlawrev-3407	76	3	e.g.	e.g.	ADV
inlawrev-3407	76	4	,	,	PUNCT
inlawrev-3407	76	5	rubenstein	rubenstein	PROPN
inlawrev-3407	76	6	,	,	PUNCT
inlawrev-3407	76	7	supra	supra	PROPN
inlawrev-3407	76	8	note	note	PROPN
inlawrev-3407	76	9	16	16	NUM
inlawrev-3407	76	10	,	,	PUNCT
inlawrev-3407	76	11	at	at	ADP
inlawrev-3407	76	12	1	1	NUM
inlawrev-3407	76	13	(	(	PUNCT
inlawrev-3407	76	14	noting	note	VERB
inlawrev-3407	76	15	that	that	SCONJ
inlawrev-3407	76	16	at	at	ADV
inlawrev-3407	76	17	least	least	ADJ
inlawrev-3407	76	18	some	some	PRON
inlawrev-3407	76	19	believe	believe	VERB
inlawrev-3407	76	20	that	that	SCONJ
inlawrev-3407	76	21	the	the	DET
inlawrev-3407	76	22	expansion	expansion	NOUN
inlawrev-3407	76	23	ofaccounting	ofaccounte	VERB
inlawrev-3407	76	24	firms	firm	NOUN
inlawrev-3407	76	25	will	will	AUX
inlawrev-3407	76	26	continue	continue	VERB
inlawrev-3407	76	27	until	until	ADP
inlawrev-3407	76	28	the	the	DET
inlawrev-3407	76	29	big	big	ADJ
inlawrev-3407	76	30	five	five	NUM
inlawrev-3407	76	31	dominate	dominate	NOUN
inlawrev-3407	76	32	transactional	transactional	ADJ
inlawrev-3407	76	33	business	business	NOUN
inlawrev-3407	76	34	law	law	NOUN
inlawrev-3407	76	35	globally	globally	ADV
inlawrev-3407	76	36	)	)	PUNCT
inlawrev-3407	76	37	.	.	PUNCT
inlawrev-3407	77	1	602	602	NUM
inlawrev-3407	77	2	indiana	indiana	PROPN
inlawrev-3407	77	3	law	law	PROPN
inlawrev-3407	77	4	review	review	NOUN
inlawrev-3407	77	5	[	[	X
inlawrev-3407	77	6	vol	vol	NOUN
inlawrev-3407	77	7	.	.	PUNCT
inlawrev-3407	78	1	33:599	33:599	NUM
inlawrev-3407	78	2	lawyer^^	lawyer^^	NUM
inlawrev-3407	78	3	and	and	CCONJ
inlawrev-3407	78	4	those	those	DET
inlawrev-3407	78	5	rules	rule	NOUN
inlawrev-3407	78	6	pertaining	pertain	VERB
inlawrev-3407	78	7	to	to	ADP
inlawrev-3407	78	8	the	the	DET
inlawrev-3407	78	9	unauthorized	unauthorized	ADJ
inlawrev-3407	78	10	practice	practice	NOUN
inlawrev-3407	78	11	of	of	ADP
inlawrev-3407	78	12	law.^^	law.^^	NOUN
inlawrev-3407	78	13	also	also	ADV
inlawrev-3407	78	14	,	,	PUNCT
inlawrev-3407	78	15	part	part	NOUN
inlawrev-3407	78	16	iii	iii	NOUN
inlawrev-3407	78	17	will	will	AUX
inlawrev-3407	78	18	analyze	analyze	VERB
inlawrev-3407	78	19	the	the	DET
inlawrev-3407	78	20	district	district	PROPN
inlawrev-3407	78	21	of	of	ADP
inlawrev-3407	78	22	columbia	columbia	PROPN
inlawrev-3407	78	23	's	's	PART
inlawrev-3407	78	24	version	version	NOUN
inlawrev-3407	78	25	of	of	ADP
inlawrev-3407	78	26	these	these	DET
inlawrev-3407	78	27	same	same	ADJ
inlawrev-3407	78	28	rules^^	rules^^	NOUN
inlawrev-3407	78	29	as	as	ADP
inlawrev-3407	78	30	representative	representative	NOUN
inlawrev-3407	78	31	of	of	ADP
inlawrev-3407	78	32	a	a	DET
inlawrev-3407	78	33	more	more	ADV
inlawrev-3407	78	34	modem	modem	NOUN
inlawrev-3407	78	35	approach	approach	NOUN
inlawrev-3407	78	36	.	.	PUNCT
inlawrev-3407	79	1	part	part	NOUN
inlawrev-3407	79	2	iv	iv	PRON
inlawrev-3407	79	3	will	will	AUX
inlawrev-3407	79	4	critically	critically	ADV
inlawrev-3407	79	5	examine	examine	VERB
inlawrev-3407	79	6	the	the	DET
inlawrev-3407	79	7	four	four	NUM
inlawrev-3407	79	8	parts	part	NOUN
inlawrev-3407	79	9	ofaba	ofaba	NOUN
inlawrev-3407	79	10	model	model	NOUN
inlawrev-3407	79	11	rule	rule	VERB
inlawrev-3407	79	12	5.4	5.4	NUM
inlawrev-3407	79	13	,	,	PUNCT
inlawrev-3407	79	14	which	which	PRON
inlawrev-3407	79	15	contain	contain	VERB
inlawrev-3407	79	16	the	the	DET
inlawrev-3407	79	17	largest	large	ADJ
inlawrev-3407	79	18	obstacle	obstacle	NOUN
inlawrev-3407	79	19	for	for	ADP
inlawrev-3407	79	20	accounting	accounting	NOUN
inlawrev-3407	79	21	firm	firm	NOUN
inlawrev-3407	79	22	lawyers	lawyer	NOUN
inlawrev-3407	79	23	to	to	PART
inlawrev-3407	79	24	practice	practice	VERB
inlawrev-3407	79	25	law	law	NOUN
inlawrev-3407	79	26	.	.	PUNCT
inlawrev-3407	80	1	in	in	ADP
inlawrev-3407	80	2	addition	addition	NOUN
inlawrev-3407	80	3	,	,	PUNCT
inlawrev-3407	80	4	part	part	NOUN
inlawrev-3407	80	5	iv	iv	PRON
inlawrev-3407	80	6	will	will	AUX
inlawrev-3407	80	7	evaluate	evaluate	VERB
inlawrev-3407	80	8	the	the	DET
inlawrev-3407	80	9	new	new	ADJ
inlawrev-3407	80	10	accountant	accountant	NOUN
inlawrev-3407	80	11	-	-	PUNCT
inlawrev-3407	80	12	client	client	NOUN
inlawrev-3407	80	13	privilege	privilege	NOUN
inlawrev-3407	80	14	,	,	PUNCT
inlawrev-3407	80	15	enacted	enact	VERB
inlawrev-3407	80	16	as	as	ADP
inlawrev-3407	80	17	part	part	NOUN
inlawrev-3407	80	18	ofthe	ofthe	ADP
inlawrev-3407	80	19	recent	recent	ADJ
inlawrev-3407	80	20	internal	internal	ADJ
inlawrev-3407	80	21	revenue	revenue	NOUN
inlawrev-3407	80	22	service	service	NOUN
inlawrev-3407	80	23	restructuring	restructuring	NOUN
inlawrev-3407	80	24	reform	reform	NOUN
inlawrev-3407	80	25	act	act	NOUN
inlawrev-3407	80	26	of	of	ADP
inlawrev-3407	80	27	1998.^^	1998.^^	NUM
inlawrev-3407	80	28	finally	finally	ADV
inlawrev-3407	80	29	,	,	PUNCT
inlawrev-3407	80	30	this	this	DET
inlawrev-3407	80	31	note	note	NOUN
inlawrev-3407	80	32	will	will	AUX
inlawrev-3407	80	33	conclude	conclude	VERB
inlawrev-3407	80	34	that	that	SCONJ
inlawrev-3407	80	35	permitting	permit	VERB
inlawrev-3407	80	36	lawyer	lawyer	NOUN
inlawrev-3407	80	37	-	-	PUNCT
inlawrev-3407	80	38	accountants	accountant	NOUN
inlawrev-3407	80	39	to	to	PART
inlawrev-3407	80	40	practice	practice	VERB
inlawrev-3407	80	41	law	law	NOUN
inlawrev-3407	80	42	would	would	AUX
inlawrev-3407	80	43	better	well	ADV
inlawrev-3407	80	44	serve	serve	VERB
inlawrev-3407	80	45	the	the	DET
inlawrev-3407	80	46	public	public	ADJ
inlawrev-3407	80	47	interest	interest	NOUN
inlawrev-3407	80	48	and	and	CCONJ
inlawrev-3407	80	49	that	that	SCONJ
inlawrev-3407	80	50	with	with	ADP
inlawrev-3407	80	51	the	the	DET
inlawrev-3407	80	52	ever	ever	ADV
inlawrev-3407	80	53	expanding	expand	VERB
inlawrev-3407	80	54	global	global	ADJ
inlawrev-3407	80	55	economy	economy	NOUN
inlawrev-3407	80	56	,	,	PUNCT
inlawrev-3407	80	57	this	this	DET
inlawrev-3407	80	58	controversial	controversial	ADJ
inlawrev-3407	80	59	issue	issue	NOUN
inlawrev-3407	80	60	may	may	AUX
inlawrev-3407	80	61	ultimately	ultimately	ADV
inlawrev-3407	80	62	be	be	AUX
inlawrev-3407	80	63	determined	determine	VERB
inlawrev-3407	80	64	by	by	ADP
inlawrev-3407	80	65	the	the	DET
inlawrev-3407	80	66	market	market	NOUN
inlawrev-3407	80	67	.	.	PUNCT
inlawrev-3407	81	1	i.	i.	NOUN
inlawrev-3407	81	2	tension	tension	NOUN
inlawrev-3407	81	3	between	between	ADP
inlawrev-3407	81	4	lawyers	lawyer	NOUN
inlawrev-3407	81	5	and	and	CCONJ
inlawrev-3407	81	6	accountants	accountant	NOUN
inlawrev-3407	81	7	led	lead	VERB
inlawrev-3407	81	8	by	by	ADP
inlawrev-3407	81	9	a	a	DET
inlawrev-3407	81	10	global	global	ADJ
inlawrev-3407	81	11	push	push	NOUN
inlawrev-3407	81	12	from	from	ADP
inlawrev-3407	81	13	the	the	DET
inlawrev-3407	81	14	big	big	ADJ
inlawrev-3407	81	15	five	five	NUM
inlawrev-3407	81	16	,	,	PUNCT
inlawrev-3407	81	17	accounting	accounting	NOUN
inlawrev-3407	81	18	firms	firm	NOUN
inlawrev-3407	81	19	are	be	AUX
inlawrev-3407	81	20	expanding	expand	VERB
inlawrev-3407	81	21	their	their	PRON
inlawrev-3407	81	22	practices	practice	NOUN
inlawrev-3407	81	23	into	into	ADP
inlawrev-3407	81	24	what	what	PRON
inlawrev-3407	81	25	some	some	PRON
inlawrev-3407	81	26	would	would	AUX
inlawrev-3407	81	27	consider	consider	VERB
inlawrev-3407	81	28	the	the	DET
inlawrev-3407	81	29	legal	legal	ADJ
inlawrev-3407	81	30	market.^	market.^	NOUN
inlawrev-3407	81	31	°	°	PROPN
inlawrev-3407	81	32	indeed	indeed	ADV
inlawrev-3407	81	33	,	,	PUNCT
inlawrev-3407	81	34	some	some	PRON
inlawrev-3407	81	35	in	in	ADP
inlawrev-3407	81	36	the	the	DET
inlawrev-3407	81	37	legal	legal	ADJ
inlawrev-3407	81	38	profession	profession	NOUN
inlawrev-3407	81	39	insist	insist	VERB
inlawrev-3407	81	40	that	that	SCONJ
inlawrev-3407	81	41	in	in	ADP
inlawrev-3407	81	42	many	many	ADJ
inlawrev-3407	81	43	cases	case	NOUN
inlawrev-3407	81	44	their	their	PRON
inlawrev-3407	81	45	accounting	accounting	NOUN
inlawrev-3407	81	46	firm	firm	NOUN
inlawrev-3407	81	47	counterparts	counterpart	NOUN
inlawrev-3407	81	48	are	be	AUX
inlawrev-3407	81	49	already	already	ADV
inlawrev-3407	81	50	practicing	practice	VERB
inlawrev-3407	81	51	law.^	law.^	ADP
inlawrev-3407	81	52	'	'	PUNCT
inlawrev-3407	81	53	on	on	ADP
inlawrev-3407	81	54	the	the	DET
inlawrev-3407	81	55	other	other	ADJ
inlawrev-3407	81	56	hand	hand	NOUN
inlawrev-3407	81	57	,	,	PUNCT
inlawrev-3407	81	58	accounting	account	VERB
inlawrev-3407	81	59	firm	firm	ADJ
inlawrev-3407	81	60	attorneys	attorney	NOUN
inlawrev-3407	81	61	prefer	prefer	VERB
inlawrev-3407	81	62	to	to	PART
inlawrev-3407	81	63	call	call	VERB
inlawrev-3407	81	64	the	the	DET
inlawrev-3407	81	65	services	service	NOUN
inlawrev-3407	81	66	they	they	PRON
inlawrev-3407	81	67	provide	provide	VERB
inlawrev-3407	81	68	"	"	PUNCT
inlawrev-3407	81	69	consulting	consulting	NOUN
inlawrev-3407	81	70	.	.	PUNCT
inlawrev-3407	82	1	"^^	"^^	PROPN
inlawrev-3407	82	2	consulting	consult	VERB
inlawrev-3407	82	3	can	can	AUX
inlawrev-3407	82	4	cover	cover	VERB
inlawrev-3407	82	5	most	most	ADJ
inlawrev-3407	82	6	"	"	PUNCT
inlawrev-3407	82	7	aspects	aspect	NOUN
inlawrev-3407	82	8	of	of	ADP
inlawrev-3407	82	9	the	the	DET
inlawrev-3407	82	10	litigation	litigation	NOUN
inlawrev-3407	82	11	process	process	NOUN
inlawrev-3407	82	12	—	—	PUNCT
inlawrev-3407	82	13	from	from	ADP
inlawrev-3407	82	14	initiating	initiate	VERB
inlawrev-3407	82	15	a	a	DET
inlawrev-3407	82	16	claim	claim	NOUN
inlawrev-3407	82	17	to	to	ADP
inlawrev-3407	82	18	negotiating	negotiate	VERB
inlawrev-3407	82	19	a	a	DET
inlawrev-3407	82	20	settlement	settlement	NOUN
inlawrev-3407	82	21	.	.	PUNCT
inlawrev-3407	83	1	"	"	PUNCT
inlawrev-3407	83	2	"	"	PUNCT
inlawrev-3407	83	3	whether	whether	SCONJ
inlawrev-3407	83	4	described	describe	VERB
inlawrev-3407	83	5	as	as	ADP
inlawrev-3407	83	6	legal	legal	ADJ
inlawrev-3407	83	7	services	service	NOUN
inlawrev-3407	83	8	or	or	CCONJ
inlawrev-3407	83	9	consulting	consulting	NOUN
inlawrev-3407	83	10	services	service	NOUN
inlawrev-3407	83	11	,	,	PUNCT
inlawrev-3407	83	12	"	"	PUNCT
inlawrev-3407	83	13	the	the	DET
inlawrev-3407	83	14	upshot	upshot	NOUN
inlawrev-3407	83	15	is	be	AUX
inlawrev-3407	83	16	the	the	DET
inlawrev-3407	83	17	same	same	ADJ
inlawrev-3407	83	18	:	:	PUNCT
inlawrev-3407	83	19	at	at	ADP
inlawrev-3407	83	20	least	least	ADJ
inlawrev-3407	83	21	some	some	PRON
inlawrev-3407	83	22	of	of	ADP
inlawrev-3407	83	23	the	the	DET
inlawrev-3407	83	24	work	work	NOUN
inlawrev-3407	83	25	that	that	PRON
inlawrev-3407	83	26	might	might	AUX
inlawrev-3407	83	27	have	have	AUX
inlawrev-3407	83	28	been	be	AUX
inlawrev-3407	83	29	characterized	characterize	VERB
inlawrev-3407	83	30	as	as	ADP
inlawrev-3407	83	31	legal	legal	ADJ
inlawrev-3407	83	32	in	in	ADP
inlawrev-3407	83	33	former	former	ADJ
inlawrev-3407	83	34	days	day	NOUN
inlawrev-3407	83	35	is	be	AUX
inlawrev-3407	83	36	siphoned	siphon	VERB
inlawrev-3407	83	37	offto	offto	ADJ
inlawrev-3407	83	38	accountants	accountant	NOUN
inlawrev-3407	83	39	and	and	CCONJ
inlawrev-3407	83	40	other	other	ADJ
inlawrev-3407	83	41	professionals^	professionals^	NOUN
inlawrev-3407	83	42	'	'	NOUN
inlawrev-3407	83	43	*	*	PUNCT
inlawrev-3407	83	44	who	who	PRON
inlawrev-3407	83	45	define	define	VERB
inlawrev-3407	83	46	the	the	DET
inlawrev-3407	83	47	scope	scope	NOUN
inlawrev-3407	83	48	of	of	ADP
inlawrev-3407	83	49	their	their	PRON
inlawrev-3407	83	50	services	service	NOUN
inlawrev-3407	83	51	more	more	ADV
inlawrev-3407	83	52	broadly	broadly	ADV
inlawrev-3407	83	53	.	.	PUNCT
inlawrev-3407	84	1	"^^	"^^	VERB
inlawrev-3407	84	2	this	this	DET
inlawrev-3407	84	3	distinction	distinction	NOUN
inlawrev-3407	84	4	between	between	ADP
inlawrev-3407	84	5	legal	legal	ADJ
inlawrev-3407	84	6	services	service	NOUN
inlawrev-3407	84	7	and	and	CCONJ
inlawrev-3407	84	8	consulting	consulting	NOUN
inlawrev-3407	84	9	services	service	NOUN
inlawrev-3407	84	10	is	be	AUX
inlawrev-3407	84	11	important	important	ADJ
inlawrev-3407	84	12	because	because	SCONJ
inlawrev-3407	84	13	lawyers	lawyer	NOUN
inlawrev-3407	84	14	in	in	ADP
inlawrev-3407	84	15	u.s	u.s	PROPN
inlawrev-3407	84	16	.	.	PROPN
inlawrev-3407	84	17	accounting	accounting	NOUN
inlawrev-3407	84	18	firms	firm	NOUN
inlawrev-3407	84	19	typically	typically	ADV
inlawrev-3407	84	20	can	can	AUX
inlawrev-3407	84	21	not	not	PART
inlawrev-3407	84	22	provide	provide	VERB
inlawrev-3407	84	23	services	service	NOUN
inlawrev-3407	84	24	beyond	beyond	ADP
inlawrev-3407	84	25	consultation.^^	consultation.^^	X
inlawrev-3407	84	26	everyjurisdiction	everyjurisdiction	NOUN
inlawrev-3407	84	27	.	.	PUNCT
inlawrev-3407	85	1	26	26	NUM
inlawrev-3407	85	2	.	.	PUNCT
inlawrev-3407	86	1	see	see	VERB
inlawrev-3407	86	2	model	model	NOUN
inlawrev-3407	86	3	rules	rule	NOUN
inlawrev-3407	86	4	of	of	ADP
inlawrev-3407	86	5	professional	professional	ADJ
inlawrev-3407	86	6	conduct	conduct	NOUN
inlawrev-3407	86	7	rule	rule	NOUN
inlawrev-3407	86	8	5.4(1	5.4(1	NUM
inlawrev-3407	86	9	995	995	NUM
inlawrev-3407	86	10	)	)	PUNCT
inlawrev-3407	86	11	.	.	PUNCT
inlawrev-3407	87	1	27	27	NUM
inlawrev-3407	87	2	.	.	PUNCT
inlawrev-3407	88	1	^ee/^.	^ee/^.	PUNCT
inlawrev-3407	88	2	at	at	ADP
inlawrev-3407	88	3	5.5	5.5	NUM
inlawrev-3407	88	4	(	(	PUNCT
inlawrev-3407	88	5	1983	1983	NUM
inlawrev-3407	88	6	)	)	PUNCT
inlawrev-3407	88	7	.	.	PUNCT
inlawrev-3407	89	1	28	28	NUM
inlawrev-3407	89	2	.	.	PUNCT
inlawrev-3407	90	1	see	see	VERB
inlawrev-3407	90	2	d.c	d.c	PROPN
inlawrev-3407	90	3	.	.	PROPN
inlawrev-3407	91	1	rules	rule	NOUN
inlawrev-3407	91	2	of	of	ADP
inlawrev-3407	91	3	professional	professional	ADJ
inlawrev-3407	91	4	conduct	conduct	NOUN
inlawrev-3407	91	5	rule	rule	NOUN
inlawrev-3407	91	6	5.4	5.4	NUM
inlawrev-3407	91	7	(	(	PUNCT
inlawrev-3407	91	8	1998	1998	NUM
inlawrev-3407	91	9	)	)	PUNCT
inlawrev-3407	91	10	.	.	PUNCT
inlawrev-3407	92	1	29	29	NUM
inlawrev-3407	92	2	.	.	X
inlawrev-3407	92	3	26	26	NUM
inlawrev-3407	92	4	u.s.c	u.s.c	NOUN
inlawrev-3407	92	5	.	.	PUNCT
inlawrev-3407	93	1	§	§	PROPN
inlawrev-3407	93	2	7525(1998	7525(1998	NOUN
inlawrev-3407	93	3	)	)	PUNCT
inlawrev-3407	93	4	.	.	PUNCT
inlawrev-3407	94	1	30	30	NUM
inlawrev-3407	94	2	.	.	PUNCT
inlawrev-3407	95	1	see	see	VERB
inlawrev-3407	95	2	andrew	andrew	PROPN
inlawrev-3407	95	3	willis	willis	PROPN
inlawrev-3407	95	4	,	,	PUNCT
inlawrev-3407	95	5	bean	bean	NOUN
inlawrev-3407	95	6	counters	counter	NOUN
inlawrev-3407	95	7	buying	buy	VERB
inlawrev-3407	95	8	lawyers	lawyer	NOUN
inlawrev-3407	95	9	—	—	PUNCT
inlawrev-3407	95	10	a	a	DET
inlawrev-3407	95	11	badidea	badidea	NOUN
inlawrev-3407	95	12	,	,	PUNCT
inlawrev-3407	95	13	the	the	DET
inlawrev-3407	95	14	globe	globe	PROPN
inlawrev-3407	95	15	&	&	CCONJ
inlawrev-3407	95	16	mail	mail	PROPN
inlawrev-3407	95	17	,	,	PUNCT
inlawrev-3407	95	18	aug	aug	PROPN
inlawrev-3407	95	19	.	.	PROPN
inlawrev-3407	95	20	5	5	NUM
inlawrev-3407	95	21	,	,	PUNCT
inlawrev-3407	95	22	1998	1998	NUM
inlawrev-3407	95	23	,	,	PUNCT
inlawrev-3407	95	24	at	at	ADP
inlawrev-3407	95	25	bio	bio	NOUN
inlawrev-3407	95	26	.	.	PROPN
inlawrev-3407	95	27	3	3	NUM
inlawrev-3407	95	28	1	1	NUM
inlawrev-3407	95	29	.	.	PUNCT
inlawrev-3407	96	1	see	see	VERB
inlawrev-3407	96	2	binole	binole	PROPN
inlawrev-3407	96	3	,	,	PUNCT
inlawrev-3407	96	4	supra	supra	PROPN
inlawrev-3407	96	5	note	note	NOUN
inlawrev-3407	96	6	3	3	NUM
inlawrev-3407	96	7	,	,	PUNCT
inlawrev-3407	96	8	at	at	ADP
inlawrev-3407	96	9	1	1	NUM
inlawrev-3407	96	10	.	.	PUNCT
inlawrev-3407	97	1	32	32	NUM
inlawrev-3407	97	2	.	.	PUNCT
inlawrev-3407	98	1	the	the	DET
inlawrev-3407	98	2	services	service	NOUN
inlawrev-3407	98	3	accounting	accounting	NOUN
inlawrev-3407	98	4	firms	firm	NOUN
inlawrev-3407	98	5	are	be	AUX
inlawrev-3407	98	6	now	now	ADV
inlawrev-3407	98	7	providing	provide	VERB
inlawrev-3407	98	8	have	have	AUX
inlawrev-3407	98	9	gone	go	VERB
inlawrev-3407	98	10	beyond	beyond	ADP
inlawrev-3407	98	11	traditional	traditional	ADJ
inlawrev-3407	98	12	expert	expert	ADJ
inlawrev-3407	98	13	witness	witness	NOUN
inlawrev-3407	98	14	activities	activity	NOUN
inlawrev-3407	98	15	to	to	PART
inlawrev-3407	98	16	include	include	VERB
inlawrev-3407	98	17	fraud	fraud	NOUN
inlawrev-3407	98	18	and	and	CCONJ
inlawrev-3407	98	19	forensic	forensic	ADJ
inlawrev-3407	98	20	matters	matter	NOUN
inlawrev-3407	98	21	,	,	PUNCT
inlawrev-3407	98	22	environmental	environmental	ADJ
inlawrev-3407	98	23	expertise	expertise	NOUN
inlawrev-3407	98	24	,	,	PUNCT
inlawrev-3407	98	25	contracts	contract	NOUN
inlawrev-3407	98	26	,	,	PUNCT
inlawrev-3407	98	27	mergers	merger	NOUN
inlawrev-3407	98	28	and	and	CCONJ
inlawrev-3407	98	29	acquisitions	acquisition	NOUN
inlawrev-3407	98	30	,	,	PUNCT
inlawrev-3407	98	31	appraisals	appraisal	NOUN
inlawrev-3407	98	32	,	,	PUNCT
inlawrev-3407	98	33	financial	financial	ADJ
inlawrev-3407	98	34	planning	planning	NOUN
inlawrev-3407	98	35	,	,	PUNCT
inlawrev-3407	98	36	litigation	litigation	NOUN
inlawrev-3407	98	37	support	support	NOUN
inlawrev-3407	98	38	,	,	PUNCT
inlawrev-3407	98	39	alternative	alternative	ADJ
inlawrev-3407	98	40	dispute	dispute	NOUN
inlawrev-3407	98	41	resolution	resolution	NOUN
inlawrev-3407	98	42	,	,	PUNCT
inlawrev-3407	98	43	and	and	CCONJ
inlawrev-3407	98	44	international	international	ADJ
inlawrev-3407	98	45	tax	tax	NOUN
inlawrev-3407	98	46	practice	practice	NOUN
inlawrev-3407	98	47	.	.	PUNCT
inlawrev-3407	99	1	see	see	VERB
inlawrev-3407	99	2	gibeaut	gibeaut	NOUN
inlawrev-3407	99	3	,	,	PUNCT
inlawrev-3407	99	4	supra	supra	PROPN
inlawrev-3407	99	5	note	note	VERB
inlawrev-3407	99	6	1	1	NUM
inlawrev-3407	99	7	1	1	NUM
inlawrev-3407	99	8	,	,	PUNCT
inlawrev-3407	99	9	at	at	ADP
inlawrev-3407	99	10	42	42	NUM
inlawrev-3407	99	11	;	;	PUNCT
inlawrev-3407	99	12	lori	lori	PROPN
inlawrev-3407	99	13	tripoli	tripoli	PROPN
inlawrev-3407	99	14	,	,	PUNCT
inlawrev-3407	99	15	brink	brink	NOUN
inlawrev-3407	99	16	ofchange	ofchange	NOUN
inlawrev-3407	99	17	.	.	PUNCT
inlawrev-3407	99	18	.	.	PUNCT
inlawrev-3407	99	19	.	.	PUNCT
inlawrev-3407	100	1	major	major	ADJ
inlawrev-3407	100	2	accounting	accounting	NOUN
inlawrev-3407	100	3	firms	firm	NOUN
inlawrev-3407	100	4	struggle	struggle	VERB
inlawrev-3407	100	5	to	to	PART
inlawrev-3407	100	6	redefine	redefine	VERB
inlawrev-3407	100	7	litigation	litigation	NOUN
inlawrev-3407	100	8	support	support	NOUN
inlawrev-3407	100	9	,	,	PUNCT
inlawrev-3407	100	10	16	16	NUM
inlawrev-3407	100	11	no	no	NOUN
inlawrev-3407	100	12	.	.	PROPN
inlawrev-3407	100	13	20	20	NUM
inlawrev-3407	100	14	of	of	ADP
inlawrev-3407	100	15	couns	coun	NOUN
inlawrev-3407	100	16	.	.	PUNCT
inlawrev-3407	100	17	,	,	PUNCT
inlawrev-3407	100	18	nov	nov	PROPN
inlawrev-3407	100	19	.	.	PROPN
inlawrev-3407	100	20	3	3	NUM
inlawrev-3407	100	21	,	,	PUNCT
inlawrev-3407	100	22	1997	1997	NUM
inlawrev-3407	100	23	,	,	PUNCT
inlawrev-3407	100	24	at	at	ADP
inlawrev-3407	100	25	14	14	NUM
inlawrev-3407	100	26	.	.	PUNCT
inlawrev-3407	101	1	33	33	NUM
inlawrev-3407	101	2	.	.	PUNCT
inlawrev-3407	102	1	binole	binole	PROPN
inlawrev-3407	102	2	,	,	PUNCT
inlawrev-3407	102	3	supra	supra	PROPN
inlawrev-3407	102	4	note	note	NOUN
inlawrev-3407	102	5	3	3	NUM
inlawrev-3407	102	6	,	,	PUNCT
inlawrev-3407	102	7	at	at	ADP
inlawrev-3407	102	8	1	1	NUM
inlawrev-3407	102	9	;	;	PUNCT
inlawrev-3407	102	10	gibeaut	gibeaut	NOUN
inlawrev-3407	102	11	,	,	PUNCT
inlawrev-3407	102	12	supra	supra	PROPN
inlawrev-3407	102	13	note	note	VERB
inlawrev-3407	102	14	1	1	NUM
inlawrev-3407	102	15	1	1	NUM
inlawrev-3407	102	16	,	,	PUNCT
inlawrev-3407	102	17	at	at	ADP
inlawrev-3407	102	18	44	44	NUM
inlawrev-3407	102	19	.	.	PUNCT
inlawrev-3407	103	1	34	34	NUM
inlawrev-3407	103	2	.	.	PUNCT
inlawrev-3407	104	1	other	other	ADJ
inlawrev-3407	104	2	professionals	professional	NOUN
inlawrev-3407	104	3	include	include	VERB
inlawrev-3407	104	4	"	"	PUNCT
inlawrev-3407	104	5	[	[	X
inlawrev-3407	104	6	sjmaller	sjmaller	NOUN
inlawrev-3407	104	7	firms	firm	NOUN
inlawrev-3407	104	8	,	,	PUNCT
inlawrev-3407	104	9	insurance	insurance	NOUN
inlawrev-3407	104	10	companies	company	NOUN
inlawrev-3407	104	11	,	,	PUNCT
inlawrev-3407	104	12	investment	investment	NOUN
inlawrev-3407	104	13	advisers	adviser	NOUN
inlawrev-3407	104	14	and	and	CCONJ
inlawrev-3407	104	15	banks	bank	NOUN
inlawrev-3407	104	16	[	[	X
inlawrev-3407	104	17	that	that	PRON
inlawrev-3407	104	18	]	]	PUNCT
inlawrev-3407	104	19	are	be	AUX
inlawrev-3407	104	20	moving	move	VERB
inlawrev-3407	104	21	beyond	beyond	ADP
inlawrev-3407	104	22	their	their	PRON
inlawrev-3407	104	23	traditional	traditional	ADJ
inlawrev-3407	104	24	lines	line	NOUN
inlawrev-3407	104	25	of	of	ADP
inlawrev-3407	104	26	business	business	NOUN
inlawrev-3407	104	27	,	,	PUNCT
inlawrev-3407	104	28	blurring	blur	VERB
inlawrev-3407	104	29	distinctions	distinction	NOUN
inlawrev-3407	104	30	among	among	ADP
inlawrev-3407	104	31	different	different	ADJ
inlawrev-3407	104	32	disciplines	discipline	NOUN
inlawrev-3407	104	33	.	.	PUNCT
inlawrev-3407	104	34	"	"	PUNCT
inlawrev-3407	105	1	segal	segal	PROPN
inlawrev-3407	105	2	,	,	PUNCT
inlawrev-3407	105	3	supra	supra	PROPN
inlawrev-3407	105	4	note	note	PROPN
inlawrev-3407	105	5	19	19	NUM
inlawrev-3407	105	6	,	,	PUNCT
inlawrev-3407	105	7	at	at	ADP
inlawrev-3407	105	8	fl	fl	PROPN
inlawrev-3407	105	9	.	.	PROPN
inlawrev-3407	105	10	35	35	NUM
inlawrev-3407	105	11	.	.	PUNCT
inlawrev-3407	106	1	unauthorized	unauthorized	ADJ
inlawrev-3407	106	2	practice	practice	NOUN
inlawrev-3407	106	3	,	,	PUNCT
inlawrev-3407	106	4	supra	supra	PROPN
inlawrev-3407	106	5	note	note	NOUN
inlawrev-3407	106	6	3	3	NUM
inlawrev-3407	106	7	,	,	PUNCT
inlawrev-3407	106	8	at	at	ADP
inlawrev-3407	106	9	269	269	NUM
inlawrev-3407	106	10	(	(	PUNCT
inlawrev-3407	106	11	quoting	quote	VERB
inlawrev-3407	106	12	professor	professor	PROPN
inlawrev-3407	106	13	gary	gary	PROPN
inlawrev-3407	106	14	a.	a.	PROPN
inlawrev-3407	106	15	munneke	munneke	PROPN
inlawrev-3407	106	16	)	)	PUNCT
inlawrev-3407	106	17	.	.	PUNCT
inlawrev-3407	107	1	36	36	NUM
inlawrev-3407	107	2	.	.	PUNCT
inlawrev-3407	108	1	see	see	VERB
inlawrev-3407	108	2	i	i	PRON
inlawrev-3407	108	3	d.	d.	PROPN
inlawrev-3407	108	4	;	;	PUNCT
inlawrev-3407	108	5	see	see	VERB
inlawrev-3407	108	6	also	also	ADV
inlawrev-3407	108	7	goodman	goodman	PROPN
inlawrev-3407	108	8	,	,	PUNCT
inlawrev-3407	108	9	supra	supra	PROPN
inlawrev-3407	108	10	note	note	PROPN
inlawrev-3407	108	11	7	7	NUM
inlawrev-3407	108	12	(	(	PUNCT
inlawrev-3407	108	13	reporting	report	VERB
inlawrev-3407	108	14	that	that	SCONJ
inlawrev-3407	108	15	under	under	ADP
inlawrev-3407	108	16	current	current	ADJ
inlawrev-3407	108	17	u.s	u.s	PROPN
inlawrev-3407	108	18	.	.	PROPN
inlawrev-3407	108	19	law	law	NOUN
inlawrev-3407	108	20	,	,	PUNCT
inlawrev-3407	108	21	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	108	22	are	be	AUX
inlawrev-3407	108	23	not	not	PART
inlawrev-3407	108	24	"	"	PUNCT
inlawrev-3407	108	25	allowed	allow	VERB
inlawrev-3407	108	26	to	to	PART
inlawrev-3407	108	27	offer	offer	VERB
inlawrev-3407	108	28	anything	anything	PRON
inlawrev-3407	108	29	beyond	beyond	ADP
inlawrev-3407	108	30	a	a	DET
inlawrev-3407	108	31	straightforward	straightforward	ADJ
inlawrev-3407	108	32	consultation	consultation	NOUN
inlawrev-3407	108	33	,	,	PUNCT
inlawrev-3407	108	34	such	such	ADJ
inlawrev-3407	108	35	as	as	ADP
inlawrev-3407	108	36	tips	tip	NOUN
inlawrev-3407	108	37	2000	2000	NUM
inlawrev-3407	108	38	]	]	PUNCT
inlawrev-3407	108	39	accounting	accounting	NOUN
inlawrev-3407	108	40	firms	firm	NOUN
inlawrev-3407	108	41	603	603	NUM
inlawrev-3407	108	42	other	other	ADJ
inlawrev-3407	108	43	than	than	ADP
inlawrev-3407	108	44	the	the	DET
inlawrev-3407	108	45	district	district	NOUN
inlawrev-3407	108	46	of	of	ADP
inlawrev-3407	108	47	columbia,^^	columbia,^^	ADV
inlawrev-3407	108	48	has	have	AUX
inlawrev-3407	108	49	adopted	adopt	VERB
inlawrev-3407	108	50	a	a	DET
inlawrev-3407	108	51	version	version	NOUN
inlawrev-3407	108	52	ofthe	ofthe	NOUN
inlawrev-3407	108	53	model	model	NOUN
inlawrev-3407	108	54	rules	rule	NOUN
inlawrev-3407	108	55	,	,	PUNCT
inlawrev-3407	108	56	which	which	PRON
inlawrev-3407	108	57	prohibits	prohibit	VERB
inlawrev-3407	108	58	lawyers	lawyer	NOUN
inlawrev-3407	108	59	from	from	ADP
inlawrev-3407	108	60	sharing	share	VERB
inlawrev-3407	108	61	profits	profit	NOUN
inlawrev-3407	108	62	with	with	ADP
inlawrev-3407	108	63	nonlawyers^^	nonlawyers^^	NUM
inlawrev-3407	108	64	or	or	CCONJ
inlawrev-3407	108	65	aiding	aid	VERB
inlawrev-3407	108	66	nonlawyers	nonlawyer	NOUN
inlawrev-3407	108	67	in	in	ADP
inlawrev-3407	108	68	performing	perform	VERB
inlawrev-3407	108	69	activities	activity	NOUN
inlawrev-3407	108	70	that	that	PRON
inlawrev-3407	108	71	constitute	constitute	VERB
inlawrev-3407	108	72	the	the	DET
inlawrev-3407	108	73	practice	practice	NOUN
inlawrev-3407	108	74	of	of	ADP
inlawrev-3407	108	75	law.^^	law.^^	NOUN
inlawrev-3407	108	76	as	as	ADP
inlawrev-3407	108	77	with	with	ADP
inlawrev-3407	108	78	any	any	DET
inlawrev-3407	108	79	rule	rule	NOUN
inlawrev-3407	108	80	,	,	PUNCT
inlawrev-3407	108	81	the	the	DET
inlawrev-3407	108	82	model	model	NOUN
inlawrev-3407	108	83	rules	rule	NOUN
inlawrev-3407	108	84	'	'	PART
inlawrev-3407	108	85	deterrent	deterrent	NOUN
inlawrev-3407	108	86	value	value	NOUN
inlawrev-3407	108	87	is	be	AUX
inlawrev-3407	108	88	inevitably	inevitably	ADV
inlawrev-3407	108	89	dependent	dependent	ADJ
inlawrev-3407	108	90	upon	upon	SCONJ
inlawrev-3407	108	91	their	their	PRON
inlawrev-3407	108	92	interpretation/^	interpretation/^	NOUN
inlawrev-3407	108	93	unfortunately	unfortunately	ADV
inlawrev-3407	108	94	,	,	PUNCT
inlawrev-3407	108	95	there	there	PRON
inlawrev-3407	108	96	is	be	VERB
inlawrev-3407	108	97	no	no	DET
inlawrev-3407	108	98	settled	settle	VERB
inlawrev-3407	108	99	definition	definition	NOUN
inlawrev-3407	108	100	of	of	ADP
inlawrev-3407	108	101	"	"	PUNCT
inlawrev-3407	108	102	practice	practice	NOUN
inlawrev-3407	108	103	of	of	ADP
inlawrev-3407	108	104	law	law	NOUN
inlawrev-3407	108	105	.	.	PUNCT
inlawrev-3407	108	106	"	"	PUNCT
inlawrev-3407	109	1	indeed	indeed	ADV
inlawrev-3407	109	2	,	,	PUNCT
inlawrev-3407	109	3	this	this	PRON
inlawrev-3407	109	4	has	have	AUX
inlawrev-3407	109	5	been	be	AUX
inlawrev-3407	109	6	a	a	DET
inlawrev-3407	109	7	source	source	NOUN
inlawrev-3407	109	8	of	of	ADP
inlawrev-3407	109	9	debate	debate	NOUN
inlawrev-3407	109	10	for	for	ADP
inlawrev-3407	109	11	decades	decade	NOUN
inlawrev-3407	109	12	,	,	PUNCT
inlawrev-3407	109	13	if	if	SCONJ
inlawrev-3407	109	14	not	not	PART
inlawrev-3407	109	15	centuries/	centuries/	NUM
inlawrev-3407	109	16	'	'	PUNCT
inlawrev-3407	109	17	however	however	ADV
inlawrev-3407	109	18	,	,	PUNCT
inlawrev-3407	109	19	in	in	ADP
inlawrev-3407	109	20	general	general	ADJ
inlawrev-3407	109	21	,	,	PUNCT
inlawrev-3407	109	22	the	the	DET
inlawrev-3407	109	23	practice	practice	NOUN
inlawrev-3407	109	24	of	of	ADP
inlawrev-3407	109	25	law	law	NOUN
inlawrev-3407	109	26	can	can	AUX
inlawrev-3407	109	27	be	be	AUX
inlawrev-3407	109	28	illustrated	illustrate	VERB
inlawrev-3407	109	29	by	by	ADP
inlawrev-3407	109	30	two	two	NUM
inlawrev-3407	109	31	situations	situation	NOUN
inlawrev-3407	109	32	:	:	PUNCT
inlawrev-3407	109	33	where	where	SCONJ
inlawrev-3407	109	34	the	the	DET
inlawrev-3407	109	35	business	business	NOUN
inlawrev-3407	109	36	holds	hold	VERB
inlawrev-3407	109	37	the	the	DET
inlawrev-3407	109	38	lawyer	lawyer	NOUN
inlawrev-3407	109	39	out	out	ADP
inlawrev-3407	109	40	as	as	ADP
inlawrev-3407	109	41	a	a	DET
inlawrev-3407	109	42	lawyer	lawyer	NOUN
inlawrev-3407	109	43	,	,	PUNCT
inlawrev-3407	109	44	or	or	CCONJ
inlawrev-3407	109	45	where	where	SCONJ
inlawrev-3407	109	46	the	the	DET
inlawrev-3407	109	47	business	business	NOUN
inlawrev-3407	109	48	provides	provide	VERB
inlawrev-3407	109	49	services	service	NOUN
inlawrev-3407	109	50	that	that	PRON
inlawrev-3407	109	51	,	,	PUNCT
inlawrev-3407	109	52	ifperformed	ifperforme	VERB
inlawrev-3407	109	53	by	by	ADP
inlawrev-3407	109	54	an	an	DET
inlawrev-3407	109	55	attorney	attorney	NOUN
inlawrev-3407	109	56	,	,	PUNCT
inlawrev-3407	109	57	would	would	AUX
inlawrev-3407	109	58	constitute	constitute	VERB
inlawrev-3407	109	59	the	the	DET
inlawrev-3407	109	60	practice	practice	NOUN
inlawrev-3407	109	61	of	of	ADP
inlawrev-3407	109	62	law/^	law/^	ADJ
inlawrev-3407	109	63	furthermore	furthermore	ADV
inlawrev-3407	109	64	,	,	PUNCT
inlawrev-3407	109	65	a	a	DET
inlawrev-3407	109	66	lawyer	lawyer	NOUN
inlawrev-3407	109	67	violates	violate	VERB
inlawrev-3407	109	68	this	this	DET
inlawrev-3407	109	69	general	general	ADJ
inlawrev-3407	109	70	prohibition	prohibition	NOUN
inlawrev-3407	109	71	"	"	PUNCT
inlawrev-3407	109	72	by	by	ADP
inlawrev-3407	109	73	entering	enter	VERB
inlawrev-3407	109	74	a	a	DET
inlawrev-3407	109	75	partnership	partnership	NOUN
inlawrev-3407	109	76	or	or	CCONJ
inlawrev-3407	109	77	other	other	ADJ
inlawrev-3407	109	78	business	business	NOUN
inlawrev-3407	109	79	relationship	relationship	NOUN
inlawrev-3407	109	80	with	with	ADP
inlawrev-3407	109	81	a	a	DET
inlawrev-3407	109	82	nonlawyer	nonlawyer	NOUN
inlawrev-3407	109	83	in	in	ADP
inlawrev-3407	109	84	which	which	PRON
inlawrev-3407	109	85	any	any	PRON
inlawrev-3407	109	86	of	of	ADP
inlawrev-3407	109	87	the	the	DET
inlawrev-3407	109	88	activities	activity	NOUN
inlawrev-3407	109	89	of	of	ADP
inlawrev-3407	109	90	the	the	DET
inlawrev-3407	109	91	relationship	relationship	NOUN
inlawrev-3407	109	92	constitute	constitute	VERB
inlawrev-3407	109	93	the	the	DET
inlawrev-3407	109	94	practice	practice	NOUN
inlawrev-3407	109	95	of	of	ADP
inlawrev-3407	109	96	law	law	NOUN
inlawrev-3407	109	97	.	.	PUNCT
inlawrev-3407	110	1	'"*^	'"*^	VERB
inlawrev-3407	110	2	those	those	PRON
inlawrev-3407	110	3	opposed	oppose	VERB
inlawrev-3407	110	4	to	to	ADP
inlawrev-3407	110	5	big	big	ADJ
inlawrev-3407	110	6	five'*^	five'*^	VERB
inlawrev-3407	110	7	expansion	expansion	NOUN
inlawrev-3407	110	8	argue	argue	VERB
inlawrev-3407	110	9	the	the	PRON
inlawrev-3407	110	10	that	that	SCONJ
inlawrev-3407	110	11	those	those	DET
inlawrev-3407	110	12	accounting	accounting	NOUN
inlawrev-3407	110	13	firms	firm	NOUN
inlawrev-3407	110	14	have	have	AUX
inlawrev-3407	110	15	essentially	essentially	ADV
inlawrev-3407	110	16	expanded	expand	VERB
inlawrev-3407	110	17	the	the	DET
inlawrev-3407	110	18	meaning	meaning	NOUN
inlawrev-3407	110	19	of	of	ADP
inlawrev-3407	110	20	"	"	PUNCT
inlawrev-3407	110	21	litigation	litigation	NOUN
inlawrev-3407	110	22	support	support	NOUN
inlawrev-3407	110	23	"	"	PUNCT
inlawrev-3407	110	24	far	far	ADV
inlawrev-3407	110	25	beyond	beyond	ADP
inlawrev-3407	110	26	what	what	PRON
inlawrev-3407	110	27	the	the	DET
inlawrev-3407	110	28	legal	legal	ADJ
inlawrev-3407	110	29	community	community	NOUN
inlawrev-3407	110	30	previously	previously	ADV
inlawrev-3407	110	31	accepted/^	accepted/^	NOUN
inlawrev-3407	110	32	specifically	specifically	ADV
inlawrev-3407	110	33	,	,	PUNCT
inlawrev-3407	110	34	the	the	DET
inlawrev-3407	110	35	legal	legal	ADJ
inlawrev-3407	110	36	community	community	NOUN
inlawrev-3407	110	37	confines	confine	VERB
inlawrev-3407	110	38	its	its	PRON
inlawrev-3407	110	39	support	support	NOUN
inlawrev-3407	110	40	to	to	ADP
inlawrev-3407	110	41	the	the	DET
inlawrev-3407	110	42	big	big	ADJ
inlawrev-3407	110	43	five	five	NUM
inlawrev-3407	110	44	's	's	PART
inlawrev-3407	110	45	economic	economic	ADJ
inlawrev-3407	110	46	analysis	analysis	NOUN
inlawrev-3407	110	47	and	and	CCONJ
inlawrev-3407	111	1	document	document	NOUN
inlawrev-3407	111	2	analysis/^	analysis/^	NOUN
inlawrev-3407	111	3	proponents	proponent	NOUN
inlawrev-3407	111	4	of	of	ADP
inlawrev-3407	111	5	big	big	ADJ
inlawrev-3407	111	6	five	five	NUM
inlawrev-3407	111	7	expansion	expansion	NOUN
inlawrev-3407	111	8	rebut	rebut	VERB
inlawrev-3407	111	9	:	:	PUNCT
inlawrev-3407	111	10	"	"	PUNCT
inlawrev-3407	111	11	the	the	DET
inlawrev-3407	111	12	real	real	ADJ
inlawrev-3407	111	13	issue	issue	NOUN
inlawrev-3407	111	14	causing	cause	VERB
inlawrev-3407	111	15	the	the	DET
inlawrev-3407	111	16	war	war	NOUN
inlawrev-3407	111	17	between	between	ADP
inlawrev-3407	111	18	lawyers	lawyer	NOUN
inlawrev-3407	111	19	and	and	CCONJ
inlawrev-3407	111	20	accountants	accountant	NOUN
inlawrev-3407	111	21	may	may	AUX
inlawrev-3407	111	22	be	be	AUX
inlawrev-3407	111	23	the	the	DET
inlawrev-3407	111	24	flight	flight	NOUN
inlawrev-3407	111	25	of	of	ADP
inlawrev-3407	111	26	attorneys	attorney	NOUN
inlawrev-3407	111	27	to	to	ADP
inlawrev-3407	111	28	the	the	DET
inlawrev-3407	111	29	big	big	ADJ
inlawrev-3407	111	30	on	on	ADP
inlawrev-3407	111	31	how	how	SCONJ
inlawrev-3407	111	32	to	to	PART
inlawrev-3407	111	33	save	save	VERB
inlawrev-3407	111	34	on	on	ADP
inlawrev-3407	111	35	taxes	taxis	NOUN
inlawrev-3407	111	36	"	"	PUNCT
inlawrev-3407	111	37	)	)	PUNCT
inlawrev-3407	111	38	;	;	PUNCT
inlawrev-3407	111	39	lawyers	lawyer	NOUN
inlawrev-3407	111	40	sue	sue	VERB
inlawrev-3407	111	41	big	big	ADJ
inlawrev-3407	111	42	six	six	NUM
inlawrev-3407	111	43	firm	firm	NOUN
inlawrev-3407	111	44	over	over	ADP
inlawrev-3407	111	45	legal	legal	ADJ
inlawrev-3407	111	46	practice	practice	NOUN
inlawrev-3407	111	47	,	,	PUNCT
inlawrev-3407	111	48	the	the	DET
inlawrev-3407	111	49	acct	acct	NOUN
inlawrev-3407	111	50	.	.	PUNCT
inlawrev-3407	111	51	,	,	PUNCT
inlawrev-3407	111	52	oct	oct	PROPN
inlawrev-3407	111	53	.	.	PROPN
inlawrev-3407	111	54	1997	1997	NUM
inlawrev-3407	111	55	,	,	PUNCT
inlawrev-3407	111	56	at	at	ADP
inlawrev-3407	111	57	5	5	NUM
inlawrev-3407	111	58	(	(	PUNCT
inlawrev-3407	111	59	noting	note	VERB
inlawrev-3407	111	60	"	"	PUNCT
inlawrev-3407	111	61	the	the	DET
inlawrev-3407	111	62	ability	ability	NOUN
inlawrev-3407	111	63	of	of	ADP
inlawrev-3407	112	1	big	big	ADJ
inlawrev-3407	112	2	[	[	X
inlawrev-3407	112	3	five	five	NUM
inlawrev-3407	112	4	]	]	PUNCT
inlawrev-3407	112	5	attorneys	attorney	NOUN
inlawrev-3407	112	6	to	to	PART
inlawrev-3407	112	7	represent	represent	VERB
inlawrev-3407	112	8	clients	client	NOUN
inlawrev-3407	112	9	in	in	ADP
inlawrev-3407	112	10	the	the	DET
inlawrev-3407	112	11	[	[	X
inlawrev-3407	112	12	united	united	ADJ
inlawrev-3407	112	13	states	states	PROPN
inlawrev-3407	112	14	]	]	PUNCT
inlawrev-3407	112	15	is	be	AUX
inlawrev-3407	112	16	tightly	tightly	ADV
inlawrev-3407	112	17	regulated	regulate	VERB
inlawrev-3407	112	18	.	.	PUNCT
inlawrev-3407	112	19	"	"	PUNCT
inlawrev-3407	112	20	)	)	PUNCT
inlawrev-3407	112	21	.	.	PUNCT
inlawrev-3407	113	1	37	37	NUM
inlawrev-3407	113	2	.	.	PUNCT
inlawrev-3407	114	1	see	see	VERB
inlawrev-3407	114	2	d.c	d.c	PROPN
inlawrev-3407	114	3	.	.	PROPN
inlawrev-3407	114	4	rules	rule	NOUN
inlawrev-3407	114	5	of	of	ADP
inlawrev-3407	114	6	professional	professional	ADJ
inlawrev-3407	114	7	conduct	conduct	NOUN
inlawrev-3407	114	8	rule	rule	NOUN
inlawrev-3407	114	9	5.4	5.4	NUM
inlawrev-3407	114	10	(	(	PUNCT
inlawrev-3407	114	11	1	1	NUM
inlawrev-3407	114	12	998	998	NUM
inlawrev-3407	114	13	)	)	PUNCT
inlawrev-3407	114	14	.	.	PUNCT
inlawrev-3407	115	1	38	38	NUM
inlawrev-3407	115	2	.	.	PUNCT
inlawrev-3407	116	1	see	see	VERB
inlawrev-3407	116	2	i	i	PRON
inlawrev-3407	116	3	d.	d.	PROPN
inlawrev-3407	116	4	39	39	NUM
inlawrev-3407	116	5	.	.	PUNCT
inlawrev-3407	117	1	see	see	VERB
inlawrev-3407	117	2	generally	generally	ADV
inlawrev-3407	117	3	lawyers	lawyer	NOUN
inlawrev-3407	117	4	'	'	PART
inlawrev-3407	117	5	aiding	aid	VERB
inlawrev-3407	117	6	unauthorized	unauthorized	ADJ
inlawrev-3407	117	7	practice	practice	NOUN
inlawrev-3407	117	8	,	,	PUNCT
inlawrev-3407	117	9	law	law	NOUN
inlawrev-3407	117	10	.	.	PUNCT
inlawrev-3407	118	1	man	man	NOUN
inlawrev-3407	118	2	.	.	PUNCT
inlawrev-3407	119	1	on	on	ADP
inlawrev-3407	119	2	prof	prof	PROPN
inlawrev-3407	119	3	.	.	PROPN
inlawrev-3407	119	4	conduct	conduct	NOUN
inlawrev-3407	119	5	(	(	PUNCT
inlawrev-3407	119	6	aba	aba	PROPN
inlawrev-3407	119	7	/	/	SYM
inlawrev-3407	119	8	bna	bna	PROPN
inlawrev-3407	119	9	)	)	PUNCT
inlawrev-3407	119	10	21:8201	21:8201	NUM
inlawrev-3407	119	11	.	.	PUNCT
inlawrev-3407	120	1	40	40	NUM
inlawrev-3407	120	2	.	.	PUNCT
inlawrev-3407	121	1	see	see	VERB
inlawrev-3407	121	2	j.	j.	PROPN
inlawrev-3407	121	3	lee	lee	PROPN
inlawrev-3407	121	4	mcneely	mcneely	ADV
inlawrev-3407	121	5	,	,	PUNCT
inlawrev-3407	121	6	protecting	protect	VERB
inlawrev-3407	121	7	the	the	DET
inlawrev-3407	121	8	profession	profession	NOUN
inlawrev-3407	121	9	and	and	CCONJ
inlawrev-3407	121	10	the	the	DET
inlawrev-3407	121	11	public	public	NOUN
inlawrev-3407	121	12	,	,	PUNCT
inlawrev-3407	121	13	42	42	NUM
inlawrev-3407	121	14	res	re	NOUN
inlawrev-3407	121	15	gestae	gestae	NOUN
inlawrev-3407	121	16	5	5	NUM
inlawrev-3407	121	17	(	(	PUNCT
inlawrev-3407	121	18	1	1	NUM
inlawrev-3407	121	19	999	999	NUM
inlawrev-3407	121	20	)	)	PUNCT
inlawrev-3407	121	21	.	.	PUNCT
inlawrev-3407	122	1	41	41	NUM
inlawrev-3407	122	2	.	.	PUNCT
inlawrev-3407	123	1	see	see	VERB
inlawrev-3407	123	2	i	i	PRON
inlawrev-3407	123	3	d.	d.	PROPN
inlawrev-3407	123	4	(	(	PUNCT
inlawrev-3407	123	5	"	"	PUNCT
inlawrev-3407	123	6	the	the	DET
inlawrev-3407	123	7	question	question	NOUN
inlawrev-3407	123	8	of	of	ADP
inlawrev-3407	123	9	what	what	PRON
inlawrev-3407	123	10	constitutes	constitute	VERB
inlawrev-3407	123	11	the	the	DET
inlawrev-3407	123	12	'	'	PUNCT
inlawrev-3407	123	13	unauthorized	unauthorized	ADJ
inlawrev-3407	123	14	practice	practice	NOUN
inlawrev-3407	123	15	of	of	ADP
inlawrev-3407	123	16	law	law	NOUN
inlawrev-3407	123	17	'	'	PUNCT
inlawrev-3407	123	18	is	be	AUX
inlawrev-3407	123	19	as	as	ADV
inlawrev-3407	123	20	old	old	ADJ
inlawrev-3407	123	21	as	as	ADP
inlawrev-3407	123	22	the	the	DET
inlawrev-3407	123	23	legal	legal	ADJ
inlawrev-3407	123	24	profession	profession	NOUN
inlawrev-3407	123	25	itself	itself	PRON
inlawrev-3407	123	26	i	i	PRON
inlawrev-3407	123	27	imagine	imagine	VERB
inlawrev-3407	123	28	that	that	SCONJ
inlawrev-3407	123	29	no	no	ADV
inlawrev-3407	123	30	sooner	soon	ADV
inlawrev-3407	123	31	did	do	AUX
inlawrev-3407	123	32	the	the	DET
inlawrev-3407	123	33	first	first	ADJ
inlawrev-3407	123	34	lawyer	lawyer	NOUN
inlawrev-3407	123	35	hang	hang	VERB
inlawrev-3407	123	36	out	out	ADP
inlawrev-3407	123	37	his	his	PRON
inlawrev-3407	123	38	shingle	shingle	NOUN
inlawrev-3407	123	39	,	,	PUNCT
inlawrev-3407	123	40	but	but	CCONJ
inlawrev-3407	123	41	that	that	SCONJ
inlawrev-3407	123	42	an	an	DET
inlawrev-3407	123	43	imposter	imposter	NOUN
inlawrev-3407	123	44	,	,	PUNCT
inlawrev-3407	123	45	in	in	ADP
inlawrev-3407	123	46	some	some	DET
inlawrev-3407	123	47	form	form	NOUN
inlawrev-3407	123	48	or	or	CCONJ
inlawrev-3407	123	49	another	another	PRON
inlawrev-3407	123	50	,	,	PUNCT
inlawrev-3407	123	51	opened	open	VERB
inlawrev-3407	123	52	shop	shop	NOUN
inlawrev-3407	123	53	nearby	nearby	ADV
inlawrev-3407	123	54	.	.	PUNCT
inlawrev-3407	123	55	"	"	PUNCT
inlawrev-3407	123	56	)	)	PUNCT
inlawrev-3407	123	57	.	.	PUNCT
inlawrev-3407	124	1	42	42	NUM
inlawrev-3407	124	2	.	.	PUNCT
inlawrev-3407	125	1	see	see	VERB
inlawrev-3407	125	2	partnership	partnership	NOUN
inlawrev-3407	125	3	with	with	ADP
inlawrev-3407	125	4	non	non	NOUN
inlawrev-3407	125	5	-	-	NOUN
inlawrev-3407	125	6	lawyers	lawyer	NOUN
inlawrev-3407	125	7	,	,	PUNCT
inlawrev-3407	125	8	law	law	NOUN
inlawrev-3407	125	9	.	.	PUNCT
inlawrev-3407	126	1	man	man	NOUN
inlawrev-3407	126	2	.	.	PUNCT
inlawrev-3407	127	1	on	on	ADP
inlawrev-3407	127	2	prof	prof	PROPN
inlawrev-3407	127	3	.	.	PROPN
inlawrev-3407	127	4	conduct	conduct	NOUN
inlawrev-3407	127	5	(	(	PUNCT
inlawrev-3407	127	6	aba	aba	PROPN
inlawrev-3407	127	7	/	/	SYM
inlawrev-3407	127	8	bna	bna	PROPN
inlawrev-3407	127	9	)	)	PUNCT
inlawrev-3407	127	10	9	9	NUM
inlawrev-3407	127	11	1	1	NUM
inlawrev-3407	127	12	:	:	SYM
inlawrev-3407	127	13	401	401	NUM
inlawrev-3407	127	14	,	,	PUNCT
inlawrev-3407	127	15	91:401	91:401	NUM
inlawrev-3407	127	16	.	.	PUNCT
inlawrev-3407	127	17	43	43	NUM
inlawrev-3407	127	18	.	.	PUNCT
inlawrev-3407	128	1	lawyers	lawyer	NOUN
inlawrev-3407	128	2	'	'	PUNCT
inlawrev-3407	128	3	aiding	aid	VERB
inlawrev-3407	128	4	unauthorizedpractice	unauthorizedpractice	NOUN
inlawrev-3407	128	5	,	,	PUNCT
inlawrev-3407	128	6	supra	supra	PROPN
inlawrev-3407	128	7	note	note	NOUN
inlawrev-3407	128	8	39	39	NUM
inlawrev-3407	128	9	,	,	PUNCT
inlawrev-3407	128	10	at	at	ADP
inlawrev-3407	128	11	21	21	NUM
inlawrev-3407	128	12	:	:	SYM
inlawrev-3407	128	13	820	820	NUM
inlawrev-3407	128	14	;	;	PUNCT
inlawrev-3407	128	15	see	see	AUX
inlawrev-3407	128	16	also	also	ADV
inlawrev-3407	128	17	annotated	annotate	VERB
inlawrev-3407	128	18	modelrulesof	modelrulesof	NOUN
inlawrev-3407	128	19	professional	professional	ADJ
inlawrev-3407	128	20	conductrule	conductrule	PROPN
inlawrev-3407	128	21	5.4	5.4	NUM
inlawrev-3407	128	22	cmt	cmt	NOUN
inlawrev-3407	128	23	.	.	PUNCT
inlawrev-3407	129	1	(	(	PUNCT
inlawrev-3407	129	2	1983	1983	NUM
inlawrev-3407	129	3	)	)	PUNCT
inlawrev-3407	129	4	(	(	PUNCT
inlawrev-3407	129	5	"	"	PUNCT
inlawrev-3407	129	6	in	in	ADP
inlawrev-3407	129	7	general	general	ADJ
inlawrev-3407	129	8	,	,	PUNCT
inlawrev-3407	129	9	the	the	DET
inlawrev-3407	129	10	rules	rule	NOUN
inlawrev-3407	129	11	are	be	AUX
inlawrev-3407	129	12	violated	violate	VERB
inlawrev-3407	129	13	when	when	SCONJ
inlawrev-3407	129	14	a	a	DET
inlawrev-3407	129	15	business	business	NOUN
inlawrev-3407	129	16	that	that	PRON
inlawrev-3407	129	17	is	be	AUX
inlawrev-3407	129	18	not	not	PART
inlawrev-3407	129	19	a	a	DET
inlawrev-3407	129	20	law	law	NOUN
inlawrev-3407	129	21	firm	firm	NOUN
inlawrev-3407	129	22	holds	hold	VERB
inlawrev-3407	129	23	the	the	DET
inlawrev-3407	129	24	lawyer	lawyer	NOUN
inlawrev-3407	129	25	out	out	ADP
inlawrev-3407	129	26	in	in	ADP
inlawrev-3407	129	27	his	his	PRON
inlawrev-3407	129	28	or	or	CCONJ
inlawrev-3407	129	29	her	her	PRON
inlawrev-3407	129	30	capacity	capacity	NOUN
inlawrev-3407	129	31	as	as	ADP
inlawrev-3407	129	32	a	a	DET
inlawrev-3407	129	33	lawyer	lawyer	NOUN
inlawrev-3407	129	34	,	,	PUNCT
inlawrev-3407	129	35	or	or	CCONJ
inlawrev-3407	129	36	when	when	SCONJ
inlawrev-3407	129	37	the	the	DET
inlawrev-3407	129	38	lawyer	lawyer	NOUN
inlawrev-3407	129	39	's	's	PART
inlawrev-3407	129	40	services	service	NOUN
inlawrev-3407	129	41	for	for	ADP
inlawrev-3407	129	42	outside	outside	ADJ
inlawrev-3407	129	43	clients	client	NOUN
inlawrev-3407	129	44	include	include	VERB
inlawrev-3407	129	45	activities	activity	NOUN
inlawrev-3407	129	46	that	that	PRON
inlawrev-3407	129	47	,	,	PUNCT
inlawrev-3407	129	48	when	when	SCONJ
inlawrev-3407	129	49	performed	perform	VERB
inlawrev-3407	129	50	by	by	ADP
inlawrev-3407	129	51	a	a	DET
inlawrev-3407	129	52	lawyer	lawyer	NOUN
inlawrev-3407	129	53	,	,	PUNCT
inlawrev-3407	129	54	constitute	constitute	VERB
inlawrev-3407	129	55	the	the	DET
inlawrev-3407	129	56	practice	practice	NOUN
inlawrev-3407	129	57	of	of	ADP
inlawrev-3407	129	58	law	law	NOUN
inlawrev-3407	129	59	.	.	PUNCT
inlawrev-3407	130	1	"	"	PUNCT
inlawrev-3407	130	2	)	)	PUNCT
inlawrev-3407	130	3	.	.	PUNCT
inlawrev-3407	131	1	44	44	NUM
inlawrev-3407	131	2	.	.	PUNCT
inlawrev-3407	132	1	note	note	VERB
inlawrev-3407	132	2	that	that	SCONJ
inlawrev-3407	132	3	in	in	ADP
inlawrev-3407	132	4	this	this	DET
inlawrev-3407	132	5	context	context	NOUN
inlawrev-3407	132	6	the	the	DET
inlawrev-3407	132	7	big	big	ADJ
inlawrev-3407	132	8	five	five	NUM
inlawrev-3407	132	9	are	be	AUX
inlawrev-3407	132	10	intended	intend	VERB
inlawrev-3407	132	11	to	to	PART
inlawrev-3407	132	12	be	be	AUX
inlawrev-3407	132	13	representative	representative	VERB
inlawrev-3407	132	14	ofthe	ofthe	ADJ
inlawrev-3407	132	15	accounting	accounting	NOUN
inlawrev-3407	132	16	profession	profession	NOUN
inlawrev-3407	132	17	as	as	ADP
inlawrev-3407	132	18	a	a	DET
inlawrev-3407	132	19	whole	whole	NOUN
inlawrev-3407	132	20	,	,	PUNCT
inlawrev-3407	132	21	at	at	ADP
inlawrev-3407	132	22	least	least	ADJ
inlawrev-3407	132	23	to	to	ADP
inlawrev-3407	132	24	the	the	DET
inlawrev-3407	132	25	extent	extent	NOUN
inlawrev-3407	132	26	those	those	DET
inlawrev-3407	132	27	organizations	organization	NOUN
inlawrev-3407	132	28	engage	engage	VERB
inlawrev-3407	132	29	in	in	ADP
inlawrev-3407	132	30	tax	tax	NOUN
inlawrev-3407	132	31	services	service	NOUN
inlawrev-3407	132	32	.	.	PUNCT
inlawrev-3407	133	1	"	"	PUNCT
inlawrev-3407	133	2	big	big	ADJ
inlawrev-3407	133	3	five	five	NUM
inlawrev-3407	133	4	"	"	PUNCT
inlawrev-3407	133	5	is	be	AUX
inlawrev-3407	133	6	used	use	VERB
inlawrev-3407	133	7	deliberately	deliberately	ADV
inlawrev-3407	133	8	,	,	PUNCT
inlawrev-3407	133	9	as	as	SCONJ
inlawrev-3407	133	10	this	this	PRON
inlawrev-3407	133	11	is	be	AUX
inlawrev-3407	133	12	where	where	SCONJ
inlawrev-3407	133	13	much	much	ADJ
inlawrev-3407	133	14	ofthe	ofthe	ADJ
inlawrev-3407	133	15	legal	legal	ADJ
inlawrev-3407	133	16	community	community	NOUN
inlawrev-3407	133	17	's	's	PART
inlawrev-3407	133	18	disdain	disdain	NOUN
inlawrev-3407	133	19	is	be	AUX
inlawrev-3407	133	20	directed	direct	VERB
inlawrev-3407	133	21	.	.	PUNCT
inlawrev-3407	134	1	however	however	ADV
inlawrev-3407	134	2	,	,	PUNCT
inlawrev-3407	134	3	"	"	PUNCT
inlawrev-3407	134	4	even	even	ADV
inlawrev-3407	134	5	small	small	ADJ
inlawrev-3407	134	6	cpa	cpa	NOUN
inlawrev-3407	134	7	firms	firm	NOUN
inlawrev-3407	134	8	would	would	AUX
inlawrev-3407	134	9	benefit	benefit	VERB
inlawrev-3407	134	10	from	from	ADP
inlawrev-3407	134	11	changes	change	NOUN
inlawrev-3407	134	12	that	that	PRON
inlawrev-3407	134	13	would	would	AUX
inlawrev-3407	134	14	allow	allow	VERB
inlawrev-3407	134	15	accountants	accountant	NOUN
inlawrev-3407	134	16	and	and	CCONJ
inlawrev-3407	134	17	lawyers	lawyer	NOUN
inlawrev-3407	134	18	to	to	PART
inlawrev-3407	134	19	practice	practice	VERB
inlawrev-3407	134	20	together	together	ADV
inlawrev-3407	134	21	.	.	PUNCT
inlawrev-3407	135	1	[	[	X
inlawrev-3407	135	2	for	for	ADP
inlawrev-3407	135	3	example	example	NOUN
inlawrev-3407	135	4	]	]	PUNCT
inlawrev-3407	135	5	,	,	PUNCT
inlawrev-3407	135	6	the	the	DET
inlawrev-3407	135	7	big	big	ADJ
inlawrev-3407	135	8	five	five	NUM
inlawrev-3407	135	9	accounting	accounting	NOUN
inlawrev-3407	135	10	firms	firm	NOUN
inlawrev-3407	135	11	could	could	AUX
inlawrev-3407	135	12	lose	lose	VERB
inlawrev-3407	135	13	their	their	PRON
inlawrev-3407	135	14	referrals	referral	NOUN
inlawrev-3407	135	15	from	from	ADP
inlawrev-3407	135	16	law	law	NOUN
inlawrev-3407	135	17	firms	firm	NOUN
inlawrev-3407	135	18	,	,	PUNCT
inlawrev-3407	135	19	which	which	PRON
inlawrev-3407	135	20	could	could	AUX
inlawrev-3407	135	21	benefit	benefit	VERB
inlawrev-3407	135	22	local	local	ADJ
inlawrev-3407	135	23	[	[	X
inlawrev-3407	135	24	accounting	accounting	NOUN
inlawrev-3407	135	25	]	]	PUNCT
inlawrev-3407	135	26	firms	firm	NOUN
inlawrev-3407	135	27	.	.	PUNCT
inlawrev-3407	135	28	.	.	PUNCT
inlawrev-3407	135	29	.	.	PUNCT
inlawrev-3407	135	30	.	.	PUNCT
inlawrev-3407	135	31	"	"	PUNCT
inlawrev-3407	136	1	goodman	goodman	PROPN
inlawrev-3407	136	2	,	,	PUNCT
inlawrev-3407	136	3	supra	supra	PROPN
inlawrev-3407	136	4	note	note	NOUN
inlawrev-3407	136	5	7	7	NUM
inlawrev-3407	136	6	.	.	SYM
inlawrev-3407	136	7	45	45	NUM
inlawrev-3407	136	8	.	.	PUNCT
inlawrev-3407	137	1	tripoli	tripoli	PROPN
inlawrev-3407	137	2	,	,	PUNCT
inlawrev-3407	137	3	supra	supra	PROPN
inlawrev-3407	137	4	note	note	NOUN
inlawrev-3407	137	5	32	32	NUM
inlawrev-3407	137	6	,	,	PUNCT
inlawrev-3407	137	7	at	at	ADP
inlawrev-3407	137	8	14	14	NUM
inlawrev-3407	137	9	.	.	PUNCT
inlawrev-3407	138	1	46	46	NUM
inlawrev-3407	138	2	.	.	PUNCT
inlawrev-3407	139	1	see	see	VERB
inlawrev-3407	140	1	i	i	PRON
inlawrev-3407	140	2	d.	d.	PROPN
inlawrev-3407	140	3	604	604	NUM
inlawrev-3407	140	4	indiana	indiana	PROPN
inlawrev-3407	140	5	law	law	PROPN
inlawrev-3407	140	6	review	review	NOUN
inlawrev-3407	140	7	[	[	X
inlawrev-3407	140	8	vol	vol	NOUN
inlawrev-3407	140	9	.	.	PUNCT
inlawrev-3407	141	1	33:599	33:599	NUM
inlawrev-3407	141	2	[	[	SYM
inlawrev-3407	141	3	five].'"*^	five].'"*^	NOUN
inlawrev-3407	141	4	there	there	PRON
inlawrev-3407	141	5	may	may	AUX
inlawrev-3407	141	6	be	be	AUX
inlawrev-3407	141	7	some	some	DET
inlawrev-3407	141	8	truth	truth	NOUN
inlawrev-3407	141	9	to	to	ADP
inlawrev-3407	141	10	this	this	DET
inlawrev-3407	141	11	allegation/^	allegation/^	NOUN
inlawrev-3407	141	12	higher	high	ADJ
inlawrev-3407	141	13	salaries	salary	NOUN
inlawrev-3407	141	14	,	,	PUNCT
inlawrev-3407	141	15	less	less	ADJ
inlawrev-3407	141	16	pressure	pressure	NOUN
inlawrev-3407	141	17	to	to	PART
inlawrev-3407	141	18	develop	develop	VERB
inlawrev-3407	141	19	clients	client	NOUN
inlawrev-3407	141	20	,	,	PUNCT
inlawrev-3407	141	21	and	and	CCONJ
inlawrev-3407	141	22	the	the	DET
inlawrev-3407	141	23	opportunity	opportunity	NOUN
inlawrev-3407	141	24	to	to	PART
inlawrev-3407	141	25	specialize	specialize	VERB
inlawrev-3407	141	26	in	in	ADP
inlawrev-3407	141	27	a	a	DET
inlawrev-3407	141	28	unique	unique	ADJ
inlawrev-3407	141	29	aspect	aspect	NOUN
inlawrev-3407	141	30	of	of	ADP
inlawrev-3407	141	31	tax	tax	NOUN
inlawrev-3407	141	32	law	law	NOUN
inlawrev-3407	141	33	prompts	prompt	VERB
inlawrev-3407	141	34	many	many	ADJ
inlawrev-3407	141	35	attorneys	attorney	NOUN
inlawrev-3407	141	36	to	to	PART
inlawrev-3407	141	37	leave	leave	VERB
inlawrev-3407	141	38	their	their	PRON
inlawrev-3407	141	39	law	law	NOUN
inlawrev-3407	141	40	flrms/^	flrms/^	NOUN
inlawrev-3407	141	41	more	more	ADJ
inlawrev-3407	141	42	to	to	ADP
inlawrev-3407	141	43	the	the	DET
inlawrev-3407	141	44	point	point	NOUN
inlawrev-3407	141	45	,	,	PUNCT
inlawrev-3407	141	46	many	many	ADJ
inlawrev-3407	141	47	view	view	VERB
inlawrev-3407	141	48	the	the	DET
inlawrev-3407	141	49	legal	legal	ADJ
inlawrev-3407	141	50	profession	profession	NOUN
inlawrev-3407	141	51	's	's	PART
inlawrev-3407	141	52	resistance	resistance	NOUN
inlawrev-3407	141	53	to	to	ADP
inlawrev-3407	141	54	permitting	permit	VERB
inlawrev-3407	141	55	lawyer	lawyer	NOUN
inlawrev-3407	141	56	-	-	PUNCT
inlawrev-3407	141	57	accountants	accountant	NOUN
inlawrev-3407	141	58	from	from	ADP
inlawrev-3407	141	59	performing	perform	VERB
inlawrev-3407	141	60	what	what	PRON
inlawrev-3407	141	61	have	have	AUX
inlawrev-3407	141	62	traditionally	traditionally	ADV
inlawrev-3407	141	63	been	be	AUX
inlawrev-3407	141	64	regarded	regard	VERB
inlawrev-3407	141	65	as	as	ADP
inlawrev-3407	141	66	legal	legal	ADJ
inlawrev-3407	141	67	tasks	task	NOUN
inlawrev-3407	141	68	as	as	ADP
inlawrev-3407	141	69	economic	economic	ADJ
inlawrev-3407	141	70	protectionism.^	protectionism.^	NOUN
inlawrev-3407	141	71	°	°	PROPN
inlawrev-3407	142	1	"	"	PUNCT
inlawrev-3407	142	2	at	at	ADP
inlawrev-3407	142	3	stake	stake	NOUN
inlawrev-3407	142	4	is	be	AUX
inlawrev-3407	142	5	a	a	DET
inlawrev-3407	142	6	hefty	hefty	ADJ
inlawrev-3407	142	7	portion	portion	NOUN
inlawrev-3407	142	8	of	of	ADP
inlawrev-3407	142	9	the	the	DET
inlawrev-3407	142	10	roughly	roughly	ADV
inlawrev-3407	142	11	$	$	SYM
inlawrev-3407	142	12	100	100	NUM
inlawrev-3407	142	13	billion	billion	NUM
inlawrev-3407	142	14	-	-	PUNCT
inlawrev-3407	142	15	a	a	DET
inlawrev-3407	142	16	-	-	PUNCT
inlawrev-3407	142	17	year	year	NOUN
inlawrev-3407	142	18	market	market	NOUN
inlawrev-3407	142	19	for	for	ADP
inlawrev-3407	142	20	legal	legal	ADJ
inlawrev-3407	142	21	advice	advice	NOUN
inlawrev-3407	142	22	,	,	PUNCT
inlawrev-3407	142	23	"	"	PUNCT
inlawrev-3407	142	24	which	which	PRON
inlawrev-3407	142	25	,	,	PUNCT
inlawrev-3407	142	26	until	until	ADP
inlawrev-3407	142	27	recently	recently	ADV
inlawrev-3407	142	28	,	,	PUNCT
inlawrev-3407	142	29	law	law	NOUN
inlawrev-3407	142	30	firms	firm	NOUN
inlawrev-3407	142	31	have	have	VERB
inlawrev-3407	142	32	monopolized.^	monopolized.^	NOUN
inlawrev-3407	142	33	'	'	PART
inlawrev-3407	142	34	ofcourse	ofcourse	ADJ
inlawrev-3407	142	35	,	,	PUNCT
inlawrev-3407	142	36	the	the	DET
inlawrev-3407	142	37	world	world	NOUN
inlawrev-3407	142	38	's	's	PART
inlawrev-3407	142	39	largest	large	ADJ
inlawrev-3407	142	40	employers	employer	NOUN
inlawrev-3407	142	41	ofattorneys	ofattorney	NOUN
inlawrev-3407	142	42	are	be	AUX
inlawrev-3407	142	43	no	no	ADV
inlawrev-3407	142	44	longer	long	ADJ
inlawrev-3407	142	45	law	law	NOUN
inlawrev-3407	142	46	firms	firm	NOUN
inlawrev-3407	142	47	.	.	PUNCT
inlawrev-3407	143	1	for	for	ADP
inlawrev-3407	143	2	example	example	NOUN
inlawrev-3407	143	3	,	,	PUNCT
inlawrev-3407	143	4	ernst	ernst	PROPN
inlawrev-3407	143	5	&	&	CCONJ
inlawrev-3407	143	6	young	young	PROPN
inlawrev-3407	143	7	employs	employ	VERB
inlawrev-3407	143	8	approximately	approximately	ADV
inlawrev-3407	143	9	3300	3300	NUM
inlawrev-3407	143	10	tax	tax	NOUN
inlawrev-3407	143	11	attorneys	attorney	NOUN
inlawrev-3407	143	12	worldwide	worldwide	ADV
inlawrev-3407	143	13	and	and	CCONJ
inlawrev-3407	143	14	about	about	ADV
inlawrev-3407	143	15	850	850	NUM
inlawrev-3407	143	16	in	in	ADP
inlawrev-3407	143	17	the	the	DET
inlawrev-3407	143	18	united	united	PROPN
inlawrev-3407	143	19	states.^^	states.^^	PUNCT
inlawrev-3407	143	20	by	by	ADP
inlawrev-3407	143	21	comparison	comparison	NOUN
inlawrev-3407	143	22	.	.	PUNCT
inlawrev-3407	144	1	baker	baker	PROPN
inlawrev-3407	144	2	&	&	CCONJ
inlawrev-3407	144	3	mckenzie	mckenzie	PROPN
inlawrev-3407	144	4	,	,	PUNCT
inlawrev-3407	144	5	this	this	DET
inlawrev-3407	144	6	country	country	NOUN
inlawrev-3407	144	7	's	's	PART
inlawrev-3407	144	8	largest	large	ADJ
inlawrev-3407	144	9	traditional	traditional	ADJ
inlawrev-3407	144	10	law	law	NOUN
inlawrev-3407	144	11	firm	firm	NOUN
inlawrev-3407	144	12	,	,	PUNCT
inlawrev-3407	144	13	employs	employ	VERB
inlawrev-3407	144	14	about	about	ADP
inlawrev-3407	144	15	2400	2400	NUM
inlawrev-3407	144	16	lawyers	lawyer	NOUN
inlawrev-3407	144	17	,	,	PUNCT
inlawrev-3407	144	18	ofwhich	ofwhich	PRON
inlawrev-3407	144	19	only	only	ADV
inlawrev-3407	144	20	a	a	DET
inlawrev-3407	144	21	portion	portion	NOUN
inlawrev-3407	144	22	practice	practice	NOUN
inlawrev-3407	144	23	tax	tax	NOUN
inlawrev-3407	144	24	law	law	NOUN
inlawrev-3407	144	25	.	.	PUNCT
inlawrev-3407	144	26	"	"	PUNCT
inlawrev-3407	145	1	perhaps	perhaps	ADV
inlawrev-3407	145	2	more	more	ADV
inlawrev-3407	145	3	daunting	daunting	ADJ
inlawrev-3407	145	4	for	for	ADP
inlawrev-3407	145	5	the	the	DET
inlawrev-3407	145	6	legal	legal	ADJ
inlawrev-3407	145	7	community	community	NOUN
inlawrev-3407	145	8	is	be	AUX
inlawrev-3407	145	9	the	the	DET
inlawrev-3407	145	10	fact	fact	NOUN
inlawrev-3407	145	11	that	that	SCONJ
inlawrev-3407	145	12	the	the	DET
inlawrev-3407	145	13	big	big	ADJ
inlawrev-3407	145	14	five	five	NUM
inlawrev-3407	145	15	"	"	PUNCT
inlawrev-3407	145	16	are	be	AUX
inlawrev-3407	145	17	wellarmed	wellarme	VERB
inlawrev-3407	145	18	,	,	PUNCT
inlawrev-3407	145	19	with	with	ADP
inlawrev-3407	145	20	billions	billion	NOUN
inlawrev-3407	145	21	of	of	ADP
inlawrev-3407	145	22	dollars	dollar	NOUN
inlawrev-3407	145	23	in	in	ADP
inlawrev-3407	145	24	revenues	revenue	NOUN
inlawrev-3407	145	25	that	that	PRON
inlawrev-3407	145	26	make	make	VERB
inlawrev-3407	145	27	even	even	ADV
inlawrev-3407	145	28	the	the	DET
inlawrev-3407	145	29	largest	large	ADJ
inlawrev-3407	145	30	law	law	NOUN
inlawrev-3407	145	31	firms	firm	NOUN
inlawrev-3407	145	32	appear	appear	VERB
inlawrev-3407	145	33	as	as	ADP
inlawrev-3407	145	34	specks	speck	NOUN
inlawrev-3407	145	35	in	in	ADP
inlawrev-3407	145	36	the	the	DET
inlawrev-3407	145	37	marketplace	marketplace	NOUN
inlawrev-3407	145	38	.	.	PUNCT
inlawrev-3407	146	1	"^"^	"^"^	PUNCT
inlawrev-3407	146	2	regardless	regardless	ADV
inlawrev-3407	146	3	of	of	ADP
inlawrev-3407	146	4	each	each	DET
inlawrev-3407	146	5	side	side	NOUN
inlawrev-3407	146	6	's	's	PART
inlawrev-3407	146	7	underlying	underlie	VERB
inlawrev-3407	146	8	motives	motive	NOUN
inlawrev-3407	146	9	,	,	PUNCT
inlawrev-3407	146	10	resolution	resolution	NOUN
inlawrev-3407	146	11	of	of	ADP
inlawrev-3407	146	12	these	these	DET
inlawrev-3407	146	13	issues	issue	NOUN
inlawrev-3407	146	14	ultimately	ultimately	ADV
inlawrev-3407	146	15	turns	turn	VERB
inlawrev-3407	146	16	on	on	ADP
inlawrev-3407	146	17	ethical	ethical	ADJ
inlawrev-3407	146	18	considerations	consideration	NOUN
inlawrev-3407	146	19	.	.	PUNCT
inlawrev-3407	147	1	in	in	ADP
inlawrev-3407	147	2	particular	particular	ADJ
inlawrev-3407	147	3	,	,	PUNCT
inlawrev-3407	147	4	lawyers	lawyer	NOUN
inlawrev-3407	147	5	must	must	AUX
inlawrev-3407	147	6	limit	limit	VERB
inlawrev-3407	147	7	their	their	PRON
inlawrev-3407	147	8	associations	association	NOUN
inlawrev-3407	147	9	with	with	ADP
inlawrev-3407	147	10	nonlawyers	nonlawyer	NOUN
inlawrev-3407	147	11	due	due	ADP
inlawrev-3407	147	12	to	to	ADP
inlawrev-3407	147	13	the	the	DET
inlawrev-3407	147	14	aba	aba	PROPN
inlawrev-3407	147	15	model	model	NOUN
inlawrev-3407	147	16	rules	rule	NOUN
inlawrev-3407	147	17	of	of	ADP
inlawrev-3407	147	18	professional	professional	ADJ
inlawrev-3407	147	19	conduct.^^	conduct.^^	X
inlawrev-3407	147	20	in	in	ADP
inlawrev-3407	147	21	general	general	ADJ
inlawrev-3407	147	22	,	,	PUNCT
inlawrev-3407	147	23	sound	sound	ADJ
inlawrev-3407	147	24	policy	policy	NOUN
inlawrev-3407	147	25	underlies	underlie	VERB
inlawrev-3407	147	26	these	these	DET
inlawrev-3407	147	27	provisions	provision	NOUN
inlawrev-3407	147	28	.	.	PUNCT
inlawrev-3407	148	1	"	"	PUNCT
inlawrev-3407	148	2	[	[	X
inlawrev-3407	148	3	t]he	t]he	ADV
inlawrev-3407	148	4	public	public	ADJ
inlawrev-3407	148	5	is	be	AUX
inlawrev-3407	148	6	entitled	entitle	VERB
inlawrev-3407	148	7	to	to	PART
inlawrev-3407	148	8	receive	receive	VERB
inlawrev-3407	148	9	legal	legal	ADJ
inlawrev-3407	148	10	services	service	NOUN
inlawrev-3407	148	11	from	from	ADP
inlawrev-3407	148	12	individuals	individual	NOUN
inlawrev-3407	148	13	of	of	ADP
inlawrev-3407	148	14	competence	competence	NOUN
inlawrev-3407	148	15	who	who	PRON
inlawrev-3407	148	16	bring	bring	VERB
inlawrev-3407	148	17	an	an	DET
inlawrev-3407	148	18	undivided	undivided	ADJ
inlawrev-3407	148	19	loyalty	loyalty	NOUN
inlawrev-3407	148	20	to	to	ADP
inlawrev-3407	148	21	the	the	DET
inlawrev-3407	148	22	personal	personal	ADJ
inlawrev-3407	148	23	relationship	relationship	NOUN
inlawrev-3407	148	24	between	between	ADP
inlawrev-3407	148	25	lawyer	lawyer	NOUN
inlawrev-3407	148	26	and	and	CCONJ
inlawrev-3407	148	27	client	client	NOUN
inlawrev-3407	148	28	.	.	PUNCT
inlawrev-3407	149	1	"^^	"^^	PROPN
inlawrev-3407	150	1	unfortunately	unfortunately	ADV
inlawrev-3407	150	2	,	,	PUNCT
inlawrev-3407	150	3	this	this	DET
inlawrev-3407	150	4	policy	policy	NOUN
inlawrev-3407	150	5	is	be	AUX
inlawrev-3407	150	6	used	use	VERB
inlawrev-3407	150	7	to	to	PART
inlawrev-3407	150	8	justify	justify	VERB
inlawrev-3407	150	9	the	the	DET
inlawrev-3407	150	10	prohibition	prohibition	NOUN
inlawrev-3407	150	11	on	on	ADP
inlawrev-3407	150	12	nonlawyer	nonlawyer	NOUN
inlawrev-3407	150	13	activities	activity	NOUN
inlawrev-3407	150	14	that	that	PRON
inlawrev-3407	150	15	constitute	constitute	VERB
inlawrev-3407	150	16	the	the	DET
inlawrev-3407	150	17	practice	practice	NOUN
inlawrev-3407	150	18	of	of	ADP
inlawrev-3407	150	19	law	law	NOUN
inlawrev-3407	150	20	being	be	AUX
inlawrev-3407	150	21	extended	extend	VERB
inlawrev-3407	150	22	to	to	ADP
inlawrev-3407	150	23	lawyer	lawyer	NOUN
inlawrev-3407	150	24	activities	activity	NOUN
inlawrev-3407	150	25	that	that	PRON
inlawrev-3407	150	26	aid	aid	VERB
inlawrev-3407	150	27	such	such	ADJ
inlawrev-3407	150	28	practice.^^	practice.^^	NOUN
inlawrev-3407	150	29	there	there	PRON
inlawrev-3407	150	30	is	be	VERB
inlawrev-3407	150	31	,	,	PUNCT
inlawrev-3407	150	32	however	however	ADV
inlawrev-3407	150	33	,	,	PUNCT
inlawrev-3407	150	34	growing	grow	VERB
inlawrev-3407	150	35	pressure	pressure	NOUN
inlawrev-3407	150	36	on	on	ADP
inlawrev-3407	150	37	the	the	DET
inlawrev-3407	150	38	aba	aba	PROPN
inlawrev-3407	150	39	to	to	PART
inlawrev-3407	150	40	revise	revise	VERB
inlawrev-3407	150	41	its	its	PRON
inlawrev-3407	150	42	rules.^^	rules.^^	ADJ
inlawrev-3407	150	43	lawyers	lawyer	NOUN
inlawrev-3407	150	44	and	and	CCONJ
inlawrev-3407	150	45	accountants	accountant	NOUN
inlawrev-3407	150	46	have	have	AUX
inlawrev-3407	150	47	already	already	ADV
inlawrev-3407	150	48	"	"	PUNCT
inlawrev-3407	150	49	joined	join	VERB
inlawrev-3407	150	50	forces	force	NOUN
inlawrev-3407	150	51	in	in	ADP
inlawrev-3407	150	52	many	many	ADJ
inlawrev-3407	150	53	firms	firm	NOUN
inlawrev-3407	150	54	whose	whose	DET
inlawrev-3407	150	55	members	member	NOUN
inlawrev-3407	150	56	hold	hold	VERB
inlawrev-3407	150	57	both	both	DET
inlawrev-3407	150	58	law	law	NOUN
inlawrev-3407	150	59	and	and	CCONJ
inlawrev-3407	150	60	accounting	accounting	NOUN
inlawrev-3407	150	61	degrees	degree	NOUN
inlawrev-3407	150	62	.	.	PUNCT
inlawrev-3407	151	1	"^^	"^^	PROPN
inlawrev-3407	151	2	indeed	indeed	ADV
inlawrev-3407	151	3	,	,	PUNCT
inlawrev-3407	151	4	"	"	PUNCT
inlawrev-3407	151	5	with	with	ADP
inlawrev-3407	151	6	more	more	ADJ
inlawrev-3407	151	7	lawyers	lawyer	NOUN
inlawrev-3407	151	8	47	47	NUM
inlawrev-3407	151	9	.	.	PUNCT
inlawrev-3407	152	1	beltran	beltran	PROPN
inlawrev-3407	152	2	,	,	PUNCT
inlawrev-3407	152	3	supra	supra	PROPN
inlawrev-3407	152	4	note	note	PROPN
inlawrev-3407	152	5	10	10	NUM
inlawrev-3407	152	6	,	,	PUNCT
inlawrev-3407	152	7	at	at	ADP
inlawrev-3407	152	8	5	5	NUM
inlawrev-3407	152	9	.	.	NOUN
inlawrev-3407	152	10	48	48	NUM
inlawrev-3407	152	11	.	.	PUNCT
inlawrev-3407	153	1	see	see	VERB
inlawrev-3407	153	2	lisa	lisa	PROPN
inlawrev-3407	153	3	brennan	brennan	PROPN
inlawrev-3407	153	4	,	,	PUNCT
inlawrev-3407	153	5	past	past	NOUN
inlawrev-3407	153	6	is	be	AUX
inlawrev-3407	153	7	firms	firm	NOUN
inlawrev-3407	153	8	'	'	PART
inlawrev-3407	153	9	prologue	prologue	NOUN
inlawrev-3407	153	10	—	—	PUNCT
inlawrev-3407	153	11	it	it	PRON
inlawrev-3407	153	12	doesn	doesn	VERB
inlawrev-3407	153	13	'	'	PUNCT
inlawrev-3407	153	14	t	t	PROPN
inlawrev-3407	153	15	always	always	ADV
inlawrev-3407	153	16	work	work	VERB
inlawrev-3407	153	17	that	that	DET
inlawrev-3407	153	18	way	way	NOUN
inlawrev-3407	153	19	,	,	PUNCT
inlawrev-3407	153	20	but	but	CCONJ
inlawrev-3407	153	21	gurus	guru	NOUN
inlawrev-3407	153	22	see	see	VERB
inlawrev-3407	153	23	more	more	ADJ
inlawrev-3407	153	24	of	of	ADP
inlawrev-3407	153	25	'	'	NUM
inlawrev-3407	153	26	99	99	NUM
inlawrev-3407	153	27	trends	trend	NOUN
inlawrev-3407	153	28	,	,	PUNCT
inlawrev-3407	153	29	nat'l	nat'l	PROPN
inlawrev-3407	153	30	l.j	l.j	PROPN
inlawrev-3407	153	31	.	.	PROPN
inlawrev-3407	153	32	,	,	PUNCT
inlawrev-3407	153	33	mar	mar	PROPN
inlawrev-3407	153	34	.	.	PROPN
inlawrev-3407	153	35	22	22	NUM
inlawrev-3407	153	36	,	,	PUNCT
inlawrev-3407	153	37	1999	1999	NUM
inlawrev-3407	153	38	,	,	PUNCT
inlawrev-3407	153	39	at	at	ADP
inlawrev-3407	153	40	al	al	PROPN
inlawrev-3407	153	41	(	(	PUNCT
inlawrev-3407	153	42	writing	write	VERB
inlawrev-3407	153	43	that	that	SCONJ
inlawrev-3407	153	44	"	"	PUNCT
inlawrev-3407	153	45	many	many	ADJ
inlawrev-3407	153	46	top	top	ADJ
inlawrev-3407	153	47	u.s	u.s	PROPN
inlawrev-3407	153	48	.	.	PROPN
inlawrev-3407	153	49	law	law	NOUN
inlawrev-3407	153	50	firms	firm	NOUN
inlawrev-3407	153	51	have	have	AUX
inlawrev-3407	153	52	lost	lose	VERB
inlawrev-3407	153	53	tax	tax	NOUN
inlawrev-3407	153	54	.	.	PUNCT
inlawrev-3407	153	55	.	.	PUNCT
inlawrev-3407	153	56	.	.	PUNCT
inlawrev-3407	154	1	lawyers	lawyer	NOUN
inlawrev-3407	154	2	to	to	ADP
inlawrev-3407	154	3	accounting	accounting	NOUN
inlawrev-3407	154	4	firms	firm	NOUN
inlawrev-3407	154	5	.	.	PUNCT
inlawrev-3407	154	6	"	"	PUNCT
inlawrev-3407	154	7	)	)	PUNCT
inlawrev-3407	154	8	.	.	PUNCT
inlawrev-3407	155	1	49	49	NUM
inlawrev-3407	155	2	.	.	PUNCT
inlawrev-3407	156	1	see	see	VERB
inlawrev-3407	156	2	i	i	PRON
inlawrev-3407	156	3	d.	d.	PROPN
inlawrev-3407	156	4	50	50	NUM
inlawrev-3407	156	5	.	.	PUNCT
inlawrev-3407	157	1	see	see	VERB
inlawrev-3407	157	2	desloge	desloge	PROPN
inlawrev-3407	157	3	,	,	PUNCT
inlawrev-3407	157	4	supra	supra	PROPN
inlawrev-3407	157	5	note	note	NOUN
inlawrev-3407	157	6	3	3	NUM
inlawrev-3407	157	7	,	,	PUNCT
inlawrev-3407	157	8	at	at	ADP
inlawrev-3407	157	9	34	34	NUM
inlawrev-3407	157	10	.	.	NOUN
inlawrev-3407	157	11	5	5	NUM
inlawrev-3407	157	12	1	1	NUM
inlawrev-3407	157	13	.	.	PUNCT
inlawrev-3407	158	1	segal	segal	PROPN
inlawrev-3407	158	2	,	,	PUNCT
inlawrev-3407	158	3	supra	supra	PROPN
inlawrev-3407	158	4	note	note	NOUN
inlawrev-3407	158	5	1	1	NUM
inlawrev-3407	158	6	9	9	NUM
inlawrev-3407	158	7	,	,	PUNCT
inlawrev-3407	158	8	at	at	ADP
inlawrev-3407	158	9	f	f	PROPN
inlawrev-3407	158	10	1	1	NUM
inlawrev-3407	158	11	.	.	PUNCT
inlawrev-3407	158	12	52	52	NUM
inlawrev-3407	158	13	.	.	PUNCT
inlawrev-3407	159	1	see	see	VERB
inlawrev-3407	159	2	goodman	goodman	PROPN
inlawrev-3407	159	3	,	,	PUNCT
inlawrev-3407	159	4	supra	supra	PROPN
inlawrev-3407	159	5	note	note	NOUN
inlawrev-3407	159	6	7	7	NUM
inlawrev-3407	159	7	.	.	X
inlawrev-3407	159	8	53	53	NUM
inlawrev-3407	159	9	.	.	PUNCT
inlawrev-3407	160	1	see	see	VERB
inlawrev-3407	160	2	i	i	PROPN
inlawrev-3407	160	3	d	d	PROPN
inlawrev-3407	160	4	;	;	PUNCT
inlawrev-3407	160	5	baker	baker	PROPN
inlawrev-3407	160	6	&	&	CCONJ
inlawrev-3407	160	7	mckenzie	mckenzie	PROPN
inlawrev-3407	160	8	(	(	PUNCT
inlawrev-3407	160	9	visited	visit	VERB
inlawrev-3407	160	10	mar	mar	PROPN
inlawrev-3407	160	11	.	.	PROPN
inlawrev-3407	160	12	31	31	NUM
inlawrev-3407	160	13	,	,	PUNCT
inlawrev-3407	160	14	2000	2000	NUM
inlawrev-3407	160	15	)	)	PUNCT
inlawrev-3407	161	1	<	<	X
inlawrev-3407	161	2	http://www.bakerinfo.com	http://www.bakerinfo.com	X
inlawrev-3407	161	3	>	>	X
inlawrev-3407	161	4	.	.	PUNCT
inlawrev-3407	162	1	54	54	NUM
inlawrev-3407	162	2	.	.	PUNCT
inlawrev-3407	163	1	gibeaut	gibeaut	NOUN
inlawrev-3407	163	2	,	,	PUNCT
inlawrev-3407	163	3	supra	supra	PROPN
inlawrev-3407	163	4	note	note	VERB
inlawrev-3407	163	5	1	1	NUM
inlawrev-3407	163	6	1	1	NUM
inlawrev-3407	163	7	,	,	PUNCT
inlawrev-3407	163	8	at	at	ADP
inlawrev-3407	163	9	43	43	NUM
inlawrev-3407	163	10	.	.	PUNCT
inlawrev-3407	164	1	55	55	NUM
inlawrev-3407	164	2	.	.	PUNCT
inlawrev-3407	165	1	see	see	VERB
inlawrev-3407	165	2	gianlucamorello	gianlucamorello	PROPN
inlawrev-3407	165	3	,	,	PUNCT
inlawrev-3407	165	4	note	note	NOUN
inlawrev-3407	165	5	,	,	PUNCT
inlawrev-3407	165	6	big	big	ADJ
inlawrev-3407	165	7	six	six	NUM
inlawrev-3407	165	8	accountingfirms	accountingfirm	NOUN
inlawrev-3407	165	9	shop	shop	NOUN
inlawrev-3407	165	10	worldwidefor	worldwidefor	ADP
inlawrev-3407	165	11	law	law	NOUN
inlawrev-3407	165	12	firms	firm	NOUN
inlawrev-3407	165	13	:	:	PUNCT
inlawrev-3407	165	14	why	why	SCONJ
inlawrev-3407	165	15	multidiscipline	multidiscipline	NOUN
inlawrev-3407	165	16	practices	practice	NOUN
inlawrev-3407	165	17	should	should	AUX
inlawrev-3407	165	18	be	be	AUX
inlawrev-3407	165	19	permitted	permit	VERB
inlawrev-3407	165	20	in	in	ADP
inlawrev-3407	165	21	the	the	DET
inlawrev-3407	165	22	united	united	PROPN
inlawrev-3407	165	23	states	states	PROPN
inlawrev-3407	165	24	,	,	PUNCT
inlawrev-3407	165	25	21	21	NUM
inlawrev-3407	165	26	fordham	fordham	PROPN
inlawrev-3407	165	27	int'l	int'l	PROPN
inlawrev-3407	165	28	l.j	l.j	PROPN
inlawrev-3407	165	29	.	.	PROPN
inlawrev-3407	165	30	190,194	190,194	NUM
inlawrev-3407	165	31	-	-	PUNCT
inlawrev-3407	165	32	95(1997	95(1997	NUM
inlawrev-3407	165	33	)	)	PUNCT
inlawrev-3407	165	34	.	.	PUNCT
inlawrev-3407	166	1	56	56	NUM
inlawrev-3407	166	2	.	.	PUNCT
inlawrev-3407	167	1	lawyers	lawyer	NOUN
inlawrev-3407	167	2	'	'	PART
inlawrev-3407	167	3	aiding	aid	VERB
inlawrev-3407	167	4	unauthorized	unauthorized	ADJ
inlawrev-3407	167	5	practice	practice	NOUN
inlawrev-3407	167	6	,	,	PUNCT
inlawrev-3407	167	7	supra	supra	PROPN
inlawrev-3407	167	8	note	note	NOUN
inlawrev-3407	167	9	39	39	NUM
inlawrev-3407	167	10	,	,	PUNCT
inlawrev-3407	167	11	at	at	ADP
inlawrev-3407	167	12	2	2	NUM
inlawrev-3407	167	13	1	1	NUM
inlawrev-3407	167	14	:	:	SYM
inlawrev-3407	167	15	8202	8202	NUM
inlawrev-3407	167	16	.	.	PUNCT
inlawrev-3407	168	1	57	57	NUM
inlawrev-3407	168	2	.	.	PUNCT
inlawrev-3407	168	3	see	see	VERB
inlawrev-3407	168	4	i	i	PRON
inlawrev-3407	168	5	d.	d.	PROPN
inlawrev-3407	168	6	58	58	NUM
inlawrev-3407	168	7	.	.	PUNCT
inlawrev-3407	169	1	see	see	VERB
inlawrev-3407	169	2	segal	segal	PROPN
inlawrev-3407	169	3	,	,	PUNCT
inlawrev-3407	169	4	supra	supra	PROPN
inlawrev-3407	169	5	note	note	PROPN
inlawrev-3407	169	6	19	19	NUM
inlawrev-3407	169	7	,	,	PUNCT
inlawrev-3407	169	8	at	at	ADP
inlawrev-3407	169	9	fl	fl	PROPN
inlawrev-3407	169	10	.	.	PROPN
inlawrev-3407	169	11	59	59	NUM
inlawrev-3407	169	12	.	.	PUNCT
inlawrev-3407	170	1	patricia	patricia	PROPN
inlawrev-3407	170	2	manson	manson	PROPN
inlawrev-3407	170	3	,	,	PUNCT
inlawrev-3407	170	4	aba	aba	PROPN
inlawrev-3407	170	5	panel	panel	NOUN
inlawrev-3407	170	6	set	set	VERB
inlawrev-3407	170	7	to	to	PART
inlawrev-3407	170	8	examine	examine	VERB
inlawrev-3407	170	9	ancillary	ancillary	ADJ
inlawrev-3407	170	10	business	business	NOUN
inlawrev-3407	170	11	practices	practice	NOUN
inlawrev-3407	170	12	,	,	PUNCT
inlawrev-3407	170	13	chi	chi	NOUN
inlawrev-3407	170	14	.	.	PUNCT
inlawrev-3407	171	1	daily	daily	PROPN
inlawrev-3407	171	2	l.	l.	PROPN
inlawrev-3407	171	3	bull	bull	PROPN
inlawrev-3407	171	4	.	.	PUNCT
inlawrev-3407	171	5	,	,	PUNCT
inlawrev-3407	171	6	oct	oct	PROPN
inlawrev-3407	171	7	.	.	PROPN
inlawrev-3407	171	8	13	13	NUM
inlawrev-3407	171	9	,	,	PUNCT
inlawrev-3407	171	10	1998	1998	NUM
inlawrev-3407	171	11	,	,	PUNCT
inlawrev-3407	171	12	at	at	ADP
inlawrev-3407	171	13	1	1	NUM
inlawrev-3407	171	14	.	.	NOUN
inlawrev-3407	171	15	2000	2000	NUM
inlawrev-3407	171	16	]	]	PUNCT
inlawrev-3407	171	17	accounting	accounting	NOUN
inlawrev-3407	171	18	firms	firm	NOUN
inlawrev-3407	171	19	605	605	NUM
inlawrev-3407	171	20	joining	join	VERB
inlawrev-3407	171	21	the	the	DET
inlawrev-3407	171	22	ranks	rank	NOUN
inlawrev-3407	171	23	ofaccountants	ofaccountant	NOUN
inlawrev-3407	171	24	,	,	PUNCT
inlawrev-3407	171	25	the	the	DET
inlawrev-3407	171	26	bar	bar	NOUN
inlawrev-3407	171	27	is	be	AUX
inlawrev-3407	171	28	becoming	become	VERB
inlawrev-3407	171	29	a	a	DET
inlawrev-3407	171	30	more	more	ADV
inlawrev-3407	171	31	varied	varied	ADJ
inlawrev-3407	171	32	constituency	constituency	NOUN
inlawrev-3407	171	33	with	with	ADP
inlawrev-3407	171	34	contradictory	contradictory	ADJ
inlawrev-3407	171	35	interests	interest	NOUN
inlawrev-3407	171	36	.	.	PUNCT
inlawrev-3407	172	1	"^^	"^^	PROPN
inlawrev-3407	172	2	furthermore	furthermore	ADV
inlawrev-3407	172	3	,	,	PUNCT
inlawrev-3407	172	4	it	it	PRON
inlawrev-3407	172	5	is	be	AUX
inlawrev-3407	172	6	unlikely	unlikely	ADJ
inlawrev-3407	172	7	that	that	SCONJ
inlawrev-3407	172	8	the	the	DET
inlawrev-3407	172	9	public	public	NOUN
inlawrev-3407	172	10	will	will	AUX
inlawrev-3407	172	11	forever	forever	ADV
inlawrev-3407	172	12	tolerate	tolerate	VERB
inlawrev-3407	172	13	the	the	DET
inlawrev-3407	172	14	bar	bar	NOUN
inlawrev-3407	172	15	's	's	PART
inlawrev-3407	172	16	monopoly	monopoly	NOUN
inlawrev-3407	172	17	on	on	ADP
inlawrev-3407	172	18	legal	legal	ADJ
inlawrev-3407	172	19	services	service	NOUN
inlawrev-3407	172	20	and	and	CCONJ
inlawrev-3407	172	21	its	its	PRON
inlawrev-3407	172	22	power	power	NOUN
inlawrev-3407	172	23	to	to	PART
inlawrev-3407	172	24	defme	defme	VERB
inlawrev-3407	172	25	the	the	DET
inlawrev-3407	172	26	"	"	PUNCT
inlawrev-3407	172	27	practice	practice	NOUN
inlawrev-3407	172	28	of	of	ADP
inlawrev-3407	172	29	law	law	NOUN
inlawrev-3407	172	30	.	.	PUNCT
inlawrev-3407	173	1	"^	"^	PUNCT
inlawrev-3407	173	2	*	*	PUNCT
inlawrev-3407	173	3	ii	ii	PROPN
inlawrev-3407	173	4	.	.	PUNCT
inlawrev-3407	174	1	defining	define	VERB
inlawrev-3407	174	2	practice	practice	NOUN
inlawrev-3407	174	3	of	of	ADP
inlawrev-3407	174	4	law	law	NOUN
inlawrev-3407	174	5	a	a	DET
inlawrev-3407	174	6	lawyer	lawyer	NOUN
inlawrev-3407	174	7	practicing	practice	VERB
inlawrev-3407	174	8	in	in	ADP
inlawrev-3407	174	9	any	any	DET
inlawrev-3407	174	10	jurisdiction	jurisdiction	NOUN
inlawrev-3407	174	11	,	,	PUNCT
inlawrev-3407	174	12	with	with	SCONJ
inlawrev-3407	174	13	the	the	DET
inlawrev-3407	174	14	exception	exception	NOUN
inlawrev-3407	174	15	ofthe	ofthe	NOUN
inlawrev-3407	174	16	district	district	NOUN
inlawrev-3407	174	17	of	of	ADP
inlawrev-3407	174	18	columbia,^^	columbia,^^	ADV
inlawrev-3407	174	19	may	may	AUX
inlawrev-3407	174	20	not	not	PART
inlawrev-3407	174	21	form	form	VERB
inlawrev-3407	174	22	or	or	CCONJ
inlawrev-3407	174	23	join	join	VERB
inlawrev-3407	174	24	a	a	DET
inlawrev-3407	174	25	partnership	partnership	NOUN
inlawrev-3407	174	26	,	,	PUNCT
inlawrev-3407	174	27	professional	professional	ADJ
inlawrev-3407	174	28	corporation	corporation	NOUN
inlawrev-3407	174	29	or	or	CCONJ
inlawrev-3407	174	30	association	association	NOUN
inlawrev-3407	174	31	,	,	PUNCT
inlawrev-3407	174	32	or	or	CCONJ
inlawrev-3407	174	33	general	general	ADJ
inlawrev-3407	174	34	business	business	NOUN
inlawrev-3407	174	35	corporation	corporation	NOUN
inlawrev-3407	174	36	with	with	ADP
inlawrev-3407	174	37	a	a	DET
inlawrev-3407	174	38	nonlawyer	nonlawyer	NOUN
inlawrev-3407	174	39	if	if	SCONJ
inlawrev-3407	174	40	any	any	PRON
inlawrev-3407	174	41	of	of	ADP
inlawrev-3407	174	42	the	the	DET
inlawrev-3407	174	43	organization	organization	NOUN
inlawrev-3407	174	44	's	's	PART
inlawrev-3407	174	45	activities	activity	NOUN
inlawrev-3407	174	46	include	include	VERB
inlawrev-3407	174	47	the	the	DET
inlawrev-3407	174	48	practice	practice	NOUN
inlawrev-3407	174	49	of	of	ADP
inlawrev-3407	174	50	law.^^	law.^^	NOUN
inlawrev-3407	174	51	every	every	DET
inlawrev-3407	174	52	jurisdiction	jurisdiction	NOUN
inlawrev-3407	174	53	in	in	ADP
inlawrev-3407	174	54	the	the	DET
inlawrev-3407	174	55	united	united	PROPN
inlawrev-3407	174	56	states	states	PROPN
inlawrev-3407	174	57	has	have	AUX
inlawrev-3407	174	58	,	,	PUNCT
inlawrev-3407	174	59	through	through	ADP
inlawrev-3407	174	60	case	case	NOUN
inlawrev-3407	174	61	law	law	NOUN
inlawrev-3407	174	62	,	,	PUNCT
inlawrev-3407	174	63	statutes	statute	NOUN
inlawrev-3407	174	64	,	,	PUNCT
inlawrev-3407	174	65	court	court	NOUN
inlawrev-3407	174	66	rules	rule	NOUN
inlawrev-3407	174	67	,	,	PUNCT
inlawrev-3407	174	68	or	or	CCONJ
inlawrev-3407	174	69	some	some	DET
inlawrev-3407	174	70	combination	combination	NOUN
inlawrev-3407	174	71	ofthe	ofthe	NOUN
inlawrev-3407	174	72	three	three	NUM
inlawrev-3407	174	73	,	,	PUNCT
inlawrev-3407	174	74	determined	determine	VERB
inlawrev-3407	174	75	what	what	PRON
inlawrev-3407	174	76	constitutes	constitute	VERB
inlawrev-3407	174	77	the	the	DET
inlawrev-3407	174	78	practice	practice	NOUN
inlawrev-3407	174	79	oflaw.^	oflaw.^	NOUN
inlawrev-3407	174	80	"	"	PUNCT
inlawrev-3407	174	81	*	*	NOUN
inlawrev-3407	174	82	"	"	PUNCT
inlawrev-3407	174	83	functionally	functionally	ADV
inlawrev-3407	174	84	,	,	PUNCT
inlawrev-3407	174	85	the	the	DET
inlawrev-3407	174	86	practice	practice	NOUN
inlawrev-3407	174	87	of	of	ADP
inlawrev-3407	174	88	law	law	NOUN
inlawrev-3407	174	89	relates	relate	VERB
inlawrev-3407	174	90	to	to	ADP
inlawrev-3407	174	91	the	the	DET
inlawrev-3407	174	92	rendition	rendition	NOUN
inlawrev-3407	174	93	of	of	ADP
inlawrev-3407	174	94	services	service	NOUN
inlawrev-3407	174	95	for	for	ADP
inlawrev-3407	174	96	others	other	NOUN
inlawrev-3407	174	97	that	that	PRON
inlawrev-3407	174	98	call	call	VERB
inlawrev-3407	174	99	for	for	ADP
inlawrev-3407	174	100	the	the	DET
inlawrev-3407	174	101	professional	professional	ADJ
inlawrev-3407	174	102	judgment	judgment	NOUN
inlawrev-3407	174	103	of	of	ADP
inlawrev-3407	174	104	a	a	DET
inlawrev-3407	174	105	lawyer	lawyer	NOUN
inlawrev-3407	174	106	.	.	PUNCT
inlawrev-3407	175	1	"^^	"^^	PROPN
inlawrev-3407	176	1	however	however	ADV
inlawrev-3407	176	2	,	,	PUNCT
inlawrev-3407	176	3	whether	whether	SCONJ
inlawrev-3407	176	4	a	a	DET
inlawrev-3407	176	5	particular	particular	ADJ
inlawrev-3407	176	6	activity	activity	NOUN
inlawrev-3407	176	7	falls	fall	VERB
inlawrev-3407	176	8	within	within	ADP
inlawrev-3407	176	9	the	the	DET
inlawrev-3407	176	10	general	general	ADJ
inlawrev-3407	176	11	definition	definition	NOUN
inlawrev-3407	176	12	of"practice	of"practice	NOUN
inlawrev-3407	176	13	of	of	ADP
inlawrev-3407	176	14	law	law	NOUN
inlawrev-3407	176	15	"	"	PUNCT
inlawrev-3407	176	16	is	be	AUX
inlawrev-3407	176	17	frequently	frequently	ADV
inlawrev-3407	176	18	a	a	DET
inlawrev-3407	176	19	question	question	NOUN
inlawrev-3407	176	20	of	of	ADP
inlawrev-3407	176	21	considerable	considerable	ADJ
inlawrev-3407	176	22	debate.^^	debate.^^	NOUN
inlawrev-3407	176	23	this	this	PRON
inlawrev-3407	176	24	is	be	AUX
inlawrev-3407	176	25	particularly	particularly	ADV
inlawrev-3407	176	26	true	true	ADJ
inlawrev-3407	176	27	in	in	ADP
inlawrev-3407	176	28	the	the	DET
inlawrev-3407	176	29	field	field	NOUN
inlawrev-3407	176	30	of	of	ADP
inlawrev-3407	176	31	taxation	taxation	NOUN
inlawrev-3407	176	32	where	where	SCONJ
inlawrev-3407	176	33	questions	question	NOUN
inlawrev-3407	176	34	of	of	ADP
inlawrev-3407	176	35	law	law	NOUN
inlawrev-3407	176	36	and	and	CCONJ
inlawrev-3407	176	37	accounting	accounting	NOUN
inlawrev-3407	176	38	are	be	AUX
inlawrev-3407	176	39	often	often	ADV
inlawrev-3407	176	40	intermingled	intermingle	VERB
inlawrev-3407	176	41	to	to	ADP
inlawrev-3407	176	42	the	the	DET
inlawrev-3407	176	43	point	point	NOUN
inlawrev-3407	176	44	that	that	SCONJ
inlawrev-3407	176	45	it	it	PRON
inlawrev-3407	176	46	becomes	become	VERB
inlawrev-3407	176	47	unclear	unclear	ADJ
inlawrev-3407	176	48	"	"	PUNCT
inlawrev-3407	176	49	where	where	SCONJ
inlawrev-3407	176	50	the	the	DET
inlawrev-3407	176	51	functions	function	NOUN
inlawrev-3407	176	52	of	of	ADP
inlawrev-3407	176	53	one	one	NUM
inlawrev-3407	176	54	profession	profession	NOUN
inlawrev-3407	176	55	end	end	NOUN
inlawrev-3407	176	56	and	and	CCONJ
inlawrev-3407	176	57	those	those	PRON
inlawrev-3407	176	58	of	of	ADP
inlawrev-3407	176	59	the	the	DET
inlawrev-3407	176	60	other	other	ADJ
inlawrev-3407	176	61	begin	begin	NOUN
inlawrev-3407	176	62	.	.	PUNCT
inlawrev-3407	177	1	"^^	"^^	VERB
inlawrev-3407	177	2	accounting	accounting	NOUN
inlawrev-3407	177	3	firms	firm	NOUN
inlawrev-3407	177	4	would	would	AUX
inlawrev-3407	177	5	like	like	VERB
inlawrev-3407	177	6	"	"	PUNCT
inlawrev-3407	177	7	to	to	PART
inlawrev-3407	177	8	define	define	VERB
inlawrev-3407	177	9	the	the	DET
inlawrev-3407	177	10	practice	practice	NOUN
inlawrev-3407	177	11	of	of	ADP
inlawrev-3407	177	12	law	law	NOUN
inlawrev-3407	177	13	as	as	ADV
inlawrev-3407	177	14	narrowly	narrowly	ADV
inlawrev-3407	177	15	as	as	ADP
inlawrev-3407	177	16	possible	possible	ADJ
inlawrev-3407	177	17	—	—	PUNCT
inlawrev-3407	177	18	essentially	essentially	ADV
inlawrev-3407	177	19	that	that	SCONJ
inlawrev-3407	177	20	it	it	PRON
inlawrev-3407	177	21	consists	consist	VERB
inlawrev-3407	177	22	of	of	ADP
inlawrev-3407	177	23	arguing	argue	VERB
inlawrev-3407	177	24	a	a	DET
inlawrev-3407	177	25	client	client	NOUN
inlawrev-3407	177	26	's	's	PART
inlawrev-3407	177	27	case	case	NOUN
inlawrev-3407	177	28	in	in	ADP
inlawrev-3407	177	29	court	court	NOUN
inlawrev-3407	177	30	.	.	PUNCT
inlawrev-3407	178	1	"^^	"^^	VERB
inlawrev-3407	178	2	the	the	DET
inlawrev-3407	178	3	wide	wide	ADJ
inlawrev-3407	178	4	array	array	NOUN
inlawrev-3407	178	5	of	of	ADP
inlawrev-3407	178	6	services	service	NOUN
inlawrev-3407	178	7	provided	provide	VERB
inlawrev-3407	178	8	by	by	ADP
inlawrev-3407	178	9	accounting	accounting	NOUN
inlawrev-3407	178	10	firms	firm	NOUN
inlawrev-3407	178	11	would	would	AUX
inlawrev-3407	178	12	fall	fall	VERB
inlawrev-3407	178	13	outside	outside	ADP
inlawrev-3407	178	14	this	this	DET
inlawrev-3407	178	15	definition	definition	NOUN
inlawrev-3407	178	16	.	.	PUNCT
inlawrev-3407	179	1	those	those	PRON
inlawrev-3407	179	2	opposed	oppose	VERB
inlawrev-3407	179	3	to	to	ADP
inlawrev-3407	179	4	accounting	accounting	NOUN
inlawrev-3407	179	5	expansion	expansion	NOUN
inlawrev-3407	179	6	would	would	AUX
inlawrev-3407	179	7	like	like	VERB
inlawrev-3407	179	8	to	to	PART
inlawrev-3407	179	9	have	have	VERB
inlawrev-3407	179	10	the	the	DET
inlawrev-3407	179	11	practice	practice	NOUN
inlawrev-3407	179	12	of	of	ADP
inlawrev-3407	179	13	law	law	NOUN
inlawrev-3407	179	14	broadly	broadly	ADV
inlawrev-3407	179	15	defined	define	VERB
inlawrev-3407	179	16	as	as	ADP
inlawrev-3407	179	17	,	,	PUNCT
inlawrev-3407	179	18	for	for	ADP
inlawrev-3407	179	19	instance	instance	NOUN
inlawrev-3407	179	20	,	,	PUNCT
inlawrev-3407	179	21	"	"	PUNCT
inlawrev-3407	179	22	legal	legal	ADJ
inlawrev-3407	179	23	activities	activity	NOUN
inlawrev-3407	179	24	in	in	ADP
inlawrev-3407	179	25	many	many	ADJ
inlawrev-3407	179	26	nonlitigious	nonlitigious	ADJ
inlawrev-3407	179	27	fields	field	NOUN
inlawrev-3407	179	28	which	which	PRON
inlawrev-3407	179	29	entail	entail	VERB
inlawrev-3407	179	30	specialized	specialized	ADJ
inlawrev-3407	179	31	knowledge	knowledge	NOUN
inlawrev-3407	179	32	and	and	CCONJ
inlawrev-3407	179	33	ability	ability	NOUN
inlawrev-3407	179	34	."^^	."^^	INTJ
inlawrev-3407	180	1	as	as	ADP
inlawrev-3407	180	2	a	a	DET
inlawrev-3407	180	3	result	result	NOUN
inlawrev-3407	180	4	,	,	PUNCT
inlawrev-3407	180	5	60	60	NUM
inlawrev-3407	180	6	.	.	PUNCT
inlawrev-3407	181	1	segal	segal	PROPN
inlawrev-3407	181	2	,	,	PUNCT
inlawrev-3407	181	3	supra	supra	PROPN
inlawrev-3407	181	4	note	note	PROPN
inlawrev-3407	181	5	19	19	NUM
inlawrev-3407	181	6	,	,	PUNCT
inlawrev-3407	181	7	at	at	ADP
inlawrev-3407	181	8	fl	fl	PRON
inlawrev-3407	181	9	.	.	PUNCT
inlawrev-3407	181	10	61	61	NUM
inlawrev-3407	181	11	.	.	PUNCT
inlawrev-3407	182	1	seel	seel	PROPN
inlawrev-3407	182	2	geoffrey	geoffrey	PROPN
inlawrev-3407	182	3	c.	c.	PROPN
inlawrev-3407	182	4	hazard	hazard	PROPN
inlawrev-3407	182	5	,	,	PUNCT
inlawrev-3407	182	6	jr	jr	PROPN
inlawrev-3407	182	7	.	.	PROPN
inlawrev-3407	182	8	&	&	CCONJ
inlawrev-3407	182	9	w.	w.	PROPN
inlawrev-3407	182	10	william	william	PROPN
inlawrev-3407	182	11	hodes	hodes	PROPN
inlawrev-3407	182	12	,	,	PUNCT
inlawrev-3407	182	13	the	the	DET
inlawrev-3407	182	14	law	law	NOUN
inlawrev-3407	182	15	of	of	ADP
inlawrev-3407	182	16	lawyering	lawyering	NOUN
inlawrev-3407	182	17	:	:	PUNCT
inlawrev-3407	182	18	a	a	DET
inlawrev-3407	182	19	handbook	handbook	NOUN
inlawrev-3407	182	20	on	on	ADP
inlawrev-3407	182	21	the	the	DET
inlawrev-3407	182	22	model	model	NOUN
inlawrev-3407	182	23	rules	rule	NOUN
inlawrev-3407	182	24	of	of	ADP
inlawrev-3407	182	25	professional	professional	ADJ
inlawrev-3407	182	26	conduct	conduct	NOUN
inlawrev-3407	182	27	813	813	NUM
inlawrev-3407	182	28	(	(	PUNCT
inlawrev-3407	182	29	2d	2d	NUM
inlawrev-3407	182	30	ed	ed	NOUN
inlawrev-3407	182	31	.	.	PROPN
inlawrev-3407	182	32	1990	1990	NUM
inlawrev-3407	182	33	&	&	CCONJ
inlawrev-3407	182	34	supp	supp	PROPN
inlawrev-3407	182	35	.	.	PUNCT
inlawrev-3407	183	1	1998	1998	NUM
inlawrev-3407	183	2	)	)	PUNCT
inlawrev-3407	183	3	.	.	PUNCT
inlawrev-3407	184	1	62	62	NUM
inlawrev-3407	184	2	.	.	PUNCT
inlawrev-3407	185	1	see	see	VERB
inlawrev-3407	185	2	annotated	annotated	ADJ
inlawrev-3407	185	3	model	model	NOUN
inlawrev-3407	185	4	rules	rule	NOUN
inlawrev-3407	185	5	of	of	ADP
inlawrev-3407	185	6	professional	professional	ADJ
inlawrev-3407	185	7	conduct	conduct	NOUN
inlawrev-3407	185	8	rule	rule	VERB
inlawrev-3407	185	9	5.4	5.4	NUM
inlawrev-3407	185	10	cmt	cmt	NOUN
inlawrev-3407	185	11	.	.	PUNCT
inlawrev-3407	186	1	(	(	PUNCT
inlawrev-3407	186	2	1983	1983	NUM
inlawrev-3407	186	3	)	)	PUNCT
inlawrev-3407	186	4	(	(	PUNCT
inlawrev-3407	186	5	noting	note	VERB
inlawrev-3407	186	6	the	the	DET
inlawrev-3407	186	7	district	district	PROPN
inlawrev-3407	186	8	of	of	ADP
inlawrev-3407	186	9	columbia	columbia	PROPN
inlawrev-3407	186	10	's	's	PART
inlawrev-3407	186	11	version	version	NOUN
inlawrev-3407	186	12	of	of	ADP
inlawrev-3407	186	13	model	model	NOUN
inlawrev-3407	186	14	rule	rule	NOUN
inlawrev-3407	186	15	5.4	5.4	NUM
inlawrev-3407	186	16	"	"	PUNCT
inlawrev-3407	186	17	permits	permit	VERB
inlawrev-3407	186	18	the	the	DET
inlawrev-3407	186	19	establishment	establishment	NOUN
inlawrev-3407	186	20	of	of	ADP
inlawrev-3407	186	21	partnerships	partnership	NOUN
inlawrev-3407	186	22	between	between	ADP
inlawrev-3407	186	23	lawyers	lawyer	NOUN
inlawrev-3407	186	24	and	and	CCONJ
inlawrev-3407	186	25	nonlawyers	nonlawyer	NOUN
inlawrev-3407	186	26	,	,	PUNCT
inlawrev-3407	186	27	if	if	SCONJ
inlawrev-3407	186	28	the	the	DET
inlawrev-3407	186	29	sole	sole	ADJ
inlawrev-3407	186	30	purpose	purpose	NOUN
inlawrev-3407	186	31	of	of	ADP
inlawrev-3407	186	32	the	the	DET
inlawrev-3407	186	33	partnership	partnership	NOUN
inlawrev-3407	186	34	is	be	AUX
inlawrev-3407	186	35	to	to	PART
inlawrev-3407	186	36	provide	provide	VERB
inlawrev-3407	186	37	legal	legal	ADJ
inlawrev-3407	186	38	services	service	NOUN
inlawrev-3407	186	39	and	and	CCONJ
inlawrev-3407	186	40	the	the	DET
inlawrev-3407	186	41	nonlawyer	nonlawyer	NOUN
inlawrev-3407	186	42	partners	partner	NOUN
inlawrev-3407	186	43	agree	agree	VERB
inlawrev-3407	186	44	to	to	PART
inlawrev-3407	186	45	conform	conform	VERB
inlawrev-3407	186	46	to	to	ADP
inlawrev-3407	186	47	the	the	DET
inlawrev-3407	186	48	requirements	requirement	NOUN
inlawrev-3407	186	49	of	of	ADP
inlawrev-3407	186	50	the	the	DET
inlawrev-3407	186	51	rules	rule	NOUN
inlawrev-3407	186	52	governing	govern	VERB
inlawrev-3407	186	53	the	the	DET
inlawrev-3407	186	54	activities	activity	NOUN
inlawrev-3407	186	55	of	of	ADP
inlawrev-3407	186	56	lawyers	lawyer	NOUN
inlawrev-3407	186	57	"	"	PUNCT
inlawrev-3407	186	58	)	)	PUNCT
inlawrev-3407	186	59	.	.	PUNCT
inlawrev-3407	187	1	63	63	NUM
inlawrev-3407	187	2	.	.	PUNCT
inlawrev-3407	188	1	see	see	VERB
inlawrev-3407	188	2	partnership	partnership	NOUN
inlawrev-3407	188	3	with	with	ADP
inlawrev-3407	188	4	non	non	NOUN
inlawrev-3407	188	5	-	-	NOUN
inlawrev-3407	188	6	lawyers	lawyer	NOUN
inlawrev-3407	188	7	,	,	PUNCT
inlawrev-3407	188	8	supra	supra	PROPN
inlawrev-3407	188	9	note	note	NOUN
inlawrev-3407	188	10	42	42	NUM
inlawrev-3407	188	11	,	,	PUNCT
inlawrev-3407	188	12	at	at	ADP
inlawrev-3407	188	13	91	91	NUM
inlawrev-3407	188	14	:	:	SYM
inlawrev-3407	188	15	401	401	NUM
inlawrev-3407	188	16	.	.	PUNCT
inlawrev-3407	189	1	64	64	NUM
inlawrev-3407	189	2	.	.	PUNCT
inlawrev-3407	190	1	see	see	VERB
inlawrev-3407	190	2	annotated	annotated	ADJ
inlawrev-3407	190	3	model	model	NOUN
inlawrev-3407	190	4	rules	rule	NOUN
inlawrev-3407	190	5	of	of	ADP
inlawrev-3407	190	6	professional	professional	ADJ
inlawrev-3407	190	7	conduct	conduct	NOUN
inlawrev-3407	190	8	rule	rule	VERB
inlawrev-3407	190	9	5.5	5.5	NUM
inlawrev-3407	190	10	(	(	PUNCT
inlawrev-3407	190	11	1	1	NUM
inlawrev-3407	190	12	983	983	NUM
inlawrev-3407	190	13	)	)	PUNCT
inlawrev-3407	190	14	.	.	PUNCT
inlawrev-3407	191	1	65	65	NUM
inlawrev-3407	191	2	.	.	PUNCT
inlawrev-3407	192	1	hazard	hazard	NOUN
inlawrev-3407	192	2	&	&	CCONJ
inlawrev-3407	192	3	hodes	hodes	PROPN
inlawrev-3407	192	4	,	,	PUNCT
inlawrev-3407	192	5	supra	supra	PROPN
inlawrev-3407	192	6	note	note	PROPN
inlawrev-3407	192	7	61	61	NUM
inlawrev-3407	192	8	,	,	PUNCT
inlawrev-3407	192	9	at	at	ADP
inlawrev-3407	192	10	1	1	NUM
inlawrev-3407	192	11	142	142	NUM
inlawrev-3407	192	12	.	.	PUNCT
inlawrev-3407	193	1	"	"	PUNCT
inlawrev-3407	193	2	the	the	DET
inlawrev-3407	193	3	essence	essence	NOUN
inlawrev-3407	193	4	ofthe	ofthe	VERB
inlawrev-3407	193	5	professional	professional	ADJ
inlawrev-3407	193	6	judgment	judgment	NOUN
inlawrev-3407	193	7	of	of	ADP
inlawrev-3407	193	8	the	the	DET
inlawrev-3407	193	9	lawyer	lawyer	NOUN
inlawrev-3407	193	10	is	be	AUX
inlawrev-3407	193	11	his	his	PRON
inlawrev-3407	193	12	educated	educate	VERB
inlawrev-3407	193	13	ability	ability	NOUN
inlawrev-3407	193	14	to	to	PART
inlawrev-3407	193	15	relate	relate	VERB
inlawrev-3407	193	16	the	the	DET
inlawrev-3407	193	17	general	general	ADJ
inlawrev-3407	193	18	body	body	NOUN
inlawrev-3407	193	19	and	and	CCONJ
inlawrev-3407	193	20	philosophy	philosophy	NOUN
inlawrev-3407	193	21	of	of	ADP
inlawrev-3407	193	22	law	law	NOUN
inlawrev-3407	193	23	to	to	ADP
inlawrev-3407	193	24	a	a	DET
inlawrev-3407	193	25	specific	specific	ADJ
inlawrev-3407	193	26	legal	legal	ADJ
inlawrev-3407	193	27	problem	problem	NOUN
inlawrev-3407	193	28	of	of	ADP
inlawrev-3407	193	29	a	a	DET
inlawrev-3407	193	30	client	client	NOUN
inlawrev-3407	193	31	.	.	PUNCT
inlawrev-3407	193	32	.	.	PUNCT
inlawrev-3407	193	33	.	.	PUNCT
inlawrev-3407	193	34	.	.	PUNCT
inlawrev-3407	193	35	"	"	PUNCT
inlawrev-3407	194	1	i	i	PRON
inlawrev-3407	194	2	d.	d.	PROPN
inlawrev-3407	194	3	66	66	NUM
inlawrev-3407	194	4	.	.	PUNCT
inlawrev-3407	195	1	see	see	VERB
inlawrev-3407	195	2	agran	agran	ADJ
inlawrev-3407	195	3	v.	v.	ADP
inlawrev-3407	195	4	shapiro	shapiro	PROPN
inlawrev-3407	195	5	,	,	PUNCT
inlawrev-3407	195	6	273	273	NUM
inlawrev-3407	195	7	p.2d	p.2d	NUM
inlawrev-3407	195	8	619	619	NUM
inlawrev-3407	195	9	,	,	PUNCT
inlawrev-3407	195	10	623	623	NUM
inlawrev-3407	195	11	(	(	PUNCT
inlawrev-3407	195	12	cal	cal	PROPN
inlawrev-3407	195	13	.	.	PUNCT
inlawrev-3407	196	1	app	app	PROPN
inlawrev-3407	196	2	.	.	PUNCT
inlawrev-3407	197	1	dep't	dep't	PROPN
inlawrev-3407	197	2	super	super	PROPN
inlawrev-3407	197	3	.	.	PUNCT
inlawrev-3407	198	1	ct	ct	PROPN
inlawrev-3407	198	2	.	.	PROPN
inlawrev-3407	198	3	1954	1954	NUM
inlawrev-3407	198	4	)	)	PUNCT
inlawrev-3407	198	5	.	.	PUNCT
inlawrev-3407	199	1	67	67	NUM
inlawrev-3407	199	2	.	.	PUNCT
inlawrev-3407	200	1	i	i	PRON
inlawrev-3407	200	2	d.	d.	PROPN
inlawrev-3407	200	3	68	68	NUM
inlawrev-3407	200	4	.	.	PUNCT
inlawrev-3407	200	5	unauthorized	unauthorized	ADJ
inlawrev-3407	200	6	practice	practice	NOUN
inlawrev-3407	200	7	,	,	PUNCT
inlawrev-3407	200	8	supra	supra	PROPN
inlawrev-3407	200	9	note	note	NOUN
inlawrev-3407	200	10	3	3	NUM
inlawrev-3407	200	11	,	,	PUNCT
inlawrev-3407	200	12	at	at	ADP
inlawrev-3407	200	13	270	270	NUM
inlawrev-3407	200	14	.	.	PUNCT
inlawrev-3407	200	15	69	69	NUM
inlawrev-3407	200	16	.	.	PUNCT
inlawrev-3407	201	1	in	in	ADP
inlawrev-3407	201	2	re	re	ADP
inlawrev-3407	201	3	new	new	PROPN
inlawrev-3407	201	4	jersey	jersey	PROPN
inlawrev-3407	201	5	soc'y	soc'y	PROPN
inlawrev-3407	201	6	of	of	ADP
inlawrev-3407	201	7	certified	certified	ADJ
inlawrev-3407	201	8	pub	pub	NOUN
inlawrev-3407	201	9	.	.	PUNCT
inlawrev-3407	202	1	accountants	accountant	NOUN
inlawrev-3407	202	2	,	,	PUNCT
inlawrev-3407	202	3	507	507	NUM
inlawrev-3407	202	4	a.2d	a.2d	NUM
inlawrev-3407	202	5	711,714	711,714	NUM
inlawrev-3407	202	6	(	(	PUNCT
inlawrev-3407	202	7	n.j	n.j	PROPN
inlawrev-3407	202	8	.	.	PROPN
inlawrev-3407	202	9	1986	1986	NUM
inlawrev-3407	202	10	)	)	PUNCT
inlawrev-3407	202	11	(	(	PUNCT
inlawrev-3407	202	12	quoting	quote	VERB
inlawrev-3407	202	13	new	new	PROPN
inlawrev-3407	202	14	jersey	jersey	PROPN
inlawrev-3407	202	15	state	state	PROPN
inlawrev-3407	202	16	bar	bar	PROPN
inlawrev-3407	202	17	ass'n	ass'n	PROPN
inlawrev-3407	202	18	v.	v.	ADP
inlawrev-3407	202	19	northern	northern	ADJ
inlawrev-3407	202	20	new	new	PROPN
inlawrev-3407	202	21	jersey	jersey	PROPN
inlawrev-3407	202	22	mort	mort	PROPN
inlawrev-3407	202	23	.	.	PUNCT
inlawrev-3407	203	1	assocs	assocs	PROPN
inlawrev-3407	203	2	.	.	PROPN
inlawrev-3407	203	3	,	,	PUNCT
inlawrev-3407	203	4	161	161	NUM
inlawrev-3407	203	5	a.2d	a.2d	SYM
inlawrev-3407	203	6	257	257	NUM
inlawrev-3407	203	7	,	,	PUNCT
inlawrev-3407	203	8	261	261	NUM
inlawrev-3407	203	9	(	(	PUNCT
inlawrev-3407	203	10	n.j	n.j	PROPN
inlawrev-3407	203	11	.	.	NOUN
inlawrev-3407	203	12	i960	i960	NUM
inlawrev-3407	203	13	)	)	PUNCT
inlawrev-3407	203	14	)	)	PUNCT
inlawrev-3407	203	15	.	.	PUNCT
inlawrev-3407	204	1	606	606	NUM
inlawrev-3407	204	2	indiana	indiana	PROPN
inlawrev-3407	204	3	law	law	NOUN
inlawrev-3407	204	4	review	review	NOUN
inlawrev-3407	204	5	[	[	X
inlawrev-3407	204	6	vol	vol	NOUN
inlawrev-3407	204	7	.	.	PUNCT
inlawrev-3407	204	8	33:599	33:599	NUM
inlawrev-3407	204	9	arriving	arrive	VERB
inlawrev-3407	204	10	at	at	ADP
inlawrev-3407	204	11	an	an	DET
inlawrev-3407	204	12	appropriate	appropriate	ADJ
inlawrev-3407	204	13	definition	definition	NOUN
inlawrev-3407	204	14	of	of	ADP
inlawrev-3407	204	15	practice	practice	NOUN
inlawrev-3407	204	16	of	of	ADP
inlawrev-3407	204	17	law	law	NOUN
inlawrev-3407	204	18	has	have	AUX
inlawrev-3407	204	19	proven	prove	VERB
inlawrev-3407	204	20	considerably	considerably	ADV
inlawrev-3407	204	21	difficult	difficult	ADJ
inlawrev-3407	204	22	for	for	ADP
inlawrev-3407	204	23	the	the	DET
inlawrev-3407	204	24	courts	court	NOUN
inlawrev-3407	204	25	.	.	PUNCT
inlawrev-3407	205	1	nevertheless	nevertheless	ADV
inlawrev-3407	205	2	,	,	PUNCT
inlawrev-3407	205	3	formulating	formulate	VERB
inlawrev-3407	205	4	a	a	DET
inlawrev-3407	205	5	reasonably	reasonably	ADV
inlawrev-3407	205	6	circumscribed	circumscribed	ADJ
inlawrev-3407	205	7	definition	definition	NOUN
inlawrev-3407	205	8	will	will	AUX
inlawrev-3407	205	9	dictate	dictate	VERB
inlawrev-3407	205	10	the	the	DET
inlawrev-3407	205	11	nature	nature	NOUN
inlawrev-3407	205	12	of	of	ADP
inlawrev-3407	205	13	activities	activity	NOUN
inlawrev-3407	205	14	the	the	DET
inlawrev-3407	205	15	lawyer	lawyer	NOUN
inlawrev-3407	205	16	-	-	PUNCT
inlawrev-3407	205	17	accountant	accountant	NOUN
inlawrev-3407	205	18	is	be	AUX
inlawrev-3407	205	19	legally	legally	ADV
inlawrev-3407	205	20	permitted	permit	VERB
inlawrev-3407	205	21	to	to	PART
inlawrev-3407	205	22	perform	perform	VERB
inlawrev-3407	205	23	.	.	PUNCT
inlawrev-3407	206	1	accordingly	accordingly	ADV
inlawrev-3407	206	2	,	,	PUNCT
inlawrev-3407	206	3	the	the	DET
inlawrev-3407	206	4	resolution	resolution	NOUN
inlawrev-3407	206	5	of	of	ADP
inlawrev-3407	206	6	this	this	DET
inlawrev-3407	206	7	debate	debate	NOUN
inlawrev-3407	206	8	is	be	AUX
inlawrev-3407	206	9	critical.^	critical.^	NOUN
inlawrev-3407	206	10	°	°	NUM
inlawrev-3407	206	11	courts	court	NOUN
inlawrev-3407	206	12	have	have	AUX
inlawrev-3407	206	13	utilized	utilize	VERB
inlawrev-3407	206	14	several	several	ADJ
inlawrev-3407	206	15	different	different	ADJ
inlawrev-3407	206	16	approaches	approach	NOUN
inlawrev-3407	206	17	in	in	ADP
inlawrev-3407	206	18	their	their	PRON
inlawrev-3407	206	19	attempt	attempt	NOUN
inlawrev-3407	206	20	to	to	PART
inlawrev-3407	206	21	define	define	VERB
inlawrev-3407	206	22	the	the	DET
inlawrev-3407	206	23	practice	practice	NOUN
inlawrev-3407	206	24	of	of	ADP
inlawrev-3407	206	25	law	law	NOUN
inlawrev-3407	206	26	.	.	PUNCT
inlawrev-3407	207	1	some	some	DET
inlawrev-3407	207	2	commentators	commentator	NOUN
inlawrev-3407	207	3	have	have	AUX
inlawrev-3407	207	4	suggested	suggest	VERB
inlawrev-3407	207	5	that	that	SCONJ
inlawrev-3407	207	6	courts	court	NOUN
inlawrev-3407	207	7	adopt	adopt	VERB
inlawrev-3407	207	8	a	a	DET
inlawrev-3407	207	9	comprehensive	comprehensive	ADJ
inlawrev-3407	207	10	list	list	NOUN
inlawrev-3407	207	11	ofthe	ofthe	VERB
inlawrev-3407	207	12	various	various	ADJ
inlawrev-3407	207	13	activities	activity	NOUN
inlawrev-3407	207	14	that	that	PRON
inlawrev-3407	207	15	would	would	AUX
inlawrev-3407	207	16	amount	amount	VERB
inlawrev-3407	207	17	to	to	ADP
inlawrev-3407	207	18	the	the	DET
inlawrev-3407	207	19	practice	practice	NOUN
inlawrev-3407	207	20	of	of	ADP
inlawrev-3407	207	21	law	law	NOUN
inlawrev-3407	207	22	in	in	ADP
inlawrev-3407	207	23	that	that	DET
inlawrev-3407	207	24	jurisdiction	jurisdiction	NOUN
inlawrev-3407	207	25	.	.	PUNCT
inlawrev-3407	208	1	courts	court	NOUN
inlawrev-3407	208	2	,	,	PUNCT
inlawrev-3407	208	3	however	however	ADV
inlawrev-3407	208	4	,	,	PUNCT
inlawrev-3407	208	5	have	have	AUX
inlawrev-3407	208	6	typically	typically	ADV
inlawrev-3407	208	7	rejected	reject	VERB
inlawrev-3407	208	8	attempting	attempt	VERB
inlawrev-3407	208	9	to	to	PART
inlawrev-3407	208	10	precisely	precisely	ADV
inlawrev-3407	208	11	define	define	VERB
inlawrev-3407	208	12	,	,	PUNCT
inlawrev-3407	208	13	on	on	ADP
inlawrev-3407	208	14	an	an	DET
inlawrev-3407	208	15	itemized	itemize	VERB
inlawrev-3407	208	16	basis	basis	NOUN
inlawrev-3407	208	17	,	,	PUNCT
inlawrev-3407	208	18	what	what	PRON
inlawrev-3407	208	19	constitutes	constitute	VERB
inlawrev-3407	208	20	the	the	DET
inlawrev-3407	208	21	practice	practice	NOUN
inlawrev-3407	208	22	of	of	ADP
inlawrev-3407	208	23	law	law	NOUN
inlawrev-3407	208	24	.	.	PUNCT
inlawrev-3407	209	1	for	for	ADP
inlawrev-3407	209	2	example	example	NOUN
inlawrev-3407	209	3	,	,	PUNCT
inlawrev-3407	209	4	in	in	ADP
inlawrev-3407	209	5	1991	1991	NUM
inlawrev-3407	209	6	,	,	PUNCT
inlawrev-3407	209	7	the	the	DET
inlawrev-3407	209	8	south	south	PROPN
inlawrev-3407	209	9	carolina	carolina	PROPN
inlawrev-3407	209	10	bar	bar	PROPN
inlawrev-3407	209	11	submitted	submit	VERB
inlawrev-3407	209	12	to	to	ADP
inlawrev-3407	209	13	the	the	DET
inlawrev-3407	209	14	state	state	NOUN
inlawrev-3407	209	15	supreme	supreme	PROPN
inlawrev-3407	209	16	court	court	PROPN
inlawrev-3407	209	17	a	a	DET
inlawrev-3407	209	18	set	set	NOUN
inlawrev-3407	209	19	of	of	ADP
inlawrev-3407	209	20	proposed	propose	VERB
inlawrev-3407	209	21	rules	rule	NOUN
inlawrev-3407	209	22	that	that	PRON
inlawrev-3407	209	23	attempted	attempt	VERB
inlawrev-3407	209	24	to	to	PART
inlawrev-3407	209	25	"	"	PUNCT
inlawrev-3407	209	26	define	define	VERB
inlawrev-3407	209	27	and	and	CCONJ
inlawrev-3407	209	28	delineate	delineate	VERB
inlawrev-3407	209	29	the	the	DET
inlawrev-3407	209	30	practice	practice	NOUN
inlawrev-3407	209	31	of	of	ADP
inlawrev-3407	209	32	law	law	NOUN
inlawrev-3407	209	33	.	.	PUNCT
inlawrev-3407	210	1	"^	"^	X
inlawrev-3407	210	2	'	'	PUNCT
inlawrev-3407	210	3	although	although	SCONJ
inlawrev-3407	210	4	the	the	DET
inlawrev-3407	210	5	south	south	PROPN
inlawrev-3407	210	6	carolina	carolina	PROPN
inlawrev-3407	210	7	supreme	supreme	PROPN
inlawrev-3407	210	8	court	court	PROPN
inlawrev-3407	210	9	commended	commend	VERB
inlawrev-3407	210	10	the	the	DET
inlawrev-3407	210	11	committee	committee	NOUN
inlawrev-3407	210	12	for	for	ADP
inlawrev-3407	210	13	its	its	PRON
inlawrev-3407	210	14	"	"	PUNCT
inlawrev-3407	210	15	herculean	herculean	ADJ
inlawrev-3407	210	16	efforts	effort	NOUN
inlawrev-3407	210	17	to	to	PART
inlawrev-3407	210	18	define	define	VERB
inlawrev-3407	210	19	the	the	DET
inlawrev-3407	210	20	practice	practice	NOUN
inlawrev-3407	210	21	of	of	ADP
inlawrev-3407	210	22	law	law	NOUN
inlawrev-3407	210	23	,	,	PUNCT
inlawrev-3407	210	24	"	"	PUNCT
inlawrev-3407	210	25	it	it	PRON
inlawrev-3407	210	26	did	do	AUX
inlawrev-3407	210	27	not	not	PART
inlawrev-3407	210	28	adopt	adopt	VERB
inlawrev-3407	210	29	the	the	DET
inlawrev-3407	210	30	proposed	propose	VERB
inlawrev-3407	210	31	rules.^^	rules.^^	NOUN
inlawrev-3407	210	32	the	the	DET
inlawrev-3407	210	33	court	court	NOUN
inlawrev-3407	210	34	reasoned	reason	VERB
inlawrev-3407	210	35	that	that	SCONJ
inlawrev-3407	210	36	"	"	PUNCT
inlawrev-3407	210	37	it	it	PRON
inlawrev-3407	210	38	is	be	AUX
inlawrev-3407	210	39	neither	neither	CCONJ
inlawrev-3407	210	40	practicable	practicable	ADJ
inlawrev-3407	210	41	nor	nor	CCONJ
inlawrev-3407	210	42	wise	wise	ADJ
inlawrev-3407	210	43	to	to	PART
inlawrev-3407	210	44	attempt	attempt	VERB
inlawrev-3407	210	45	a	a	DET
inlawrev-3407	210	46	comprehensive	comprehensive	ADJ
inlawrev-3407	210	47	definition	definition	NOUN
inlawrev-3407	210	48	by	by	ADP
inlawrev-3407	210	49	way	way	NOUN
inlawrev-3407	210	50	of	of	ADP
inlawrev-3407	210	51	a	a	DET
inlawrev-3407	210	52	set	set	NOUN
inlawrev-3407	210	53	of	of	ADP
inlawrev-3407	210	54	rules	rule	NOUN
inlawrev-3407	210	55	.	.	PUNCT
inlawrev-3407	211	1	"^^	"^^	PROPN
inlawrev-3407	211	2	the	the	DET
inlawrev-3407	211	3	court	court	NOUN
inlawrev-3407	211	4	felt	feel	VERB
inlawrev-3407	211	5	it	it	PRON
inlawrev-3407	211	6	should	should	AUX
inlawrev-3407	211	7	withhold	withhold	VERB
inlawrev-3407	211	8	such	such	DET
inlawrev-3407	211	9	a	a	DET
inlawrev-3407	211	10	determination	determination	NOUN
inlawrev-3407	211	11	for	for	ADP
inlawrev-3407	211	12	an	an	DET
inlawrev-3407	211	13	actual	actual	ADJ
inlawrev-3407	211	14	case	case	NOUN
inlawrev-3407	211	15	or	or	CCONJ
inlawrev-3407	211	16	controversy.^	controversy.^	NOUN
inlawrev-3407	211	17	'	'	VERB
inlawrev-3407	211	18	*	*	VERB
inlawrev-3407	211	19	in	in	ADP
inlawrev-3407	211	20	addition	addition	NOUN
inlawrev-3407	211	21	,	,	PUNCT
inlawrev-3407	211	22	the	the	DET
inlawrev-3407	211	23	court	court	NOUN
inlawrev-3407	211	24	took	take	VERB
inlawrev-3407	211	25	the	the	DET
inlawrev-3407	211	26	opportunity	opportunity	NOUN
inlawrev-3407	211	27	to	to	PART
inlawrev-3407	211	28	clarify	clarify	VERB
inlawrev-3407	211	29	certain	certain	ADJ
inlawrev-3407	211	30	practices	practice	NOUN
inlawrev-3407	211	31	that	that	PRON
inlawrev-3407	211	32	,	,	PUNCT
inlawrev-3407	211	33	at	at	ADP
inlawrev-3407	211	34	least	least	ADJ
inlawrev-3407	211	35	in	in	ADP
inlawrev-3407	211	36	south	south	PROPN
inlawrev-3407	211	37	carolina	carolina	PROPN
inlawrev-3407	211	38	,	,	PUNCT
inlawrev-3407	211	39	do	do	AUX
inlawrev-3407	211	40	not	not	PART
inlawrev-3407	211	41	constitute	constitute	VERB
inlawrev-3407	211	42	the	the	DET
inlawrev-3407	211	43	unauthorized	unauthorized	ADJ
inlawrev-3407	211	44	practice	practice	NOUN
inlawrev-3407	211	45	of	of	ADP
inlawrev-3407	211	46	law.^^	law.^^	PROPN
inlawrev-3407	211	47	it	it	PRON
inlawrev-3407	211	48	held	hold	VERB
inlawrev-3407	211	49	that	that	SCONJ
inlawrev-3407	211	50	"	"	PUNCT
inlawrev-3407	211	51	cpas	cpa	NOUN
inlawrev-3407	211	52	do	do	AUX
inlawrev-3407	211	53	not	not	PART
inlawrev-3407	211	54	engage	engage	VERB
inlawrev-3407	211	55	in	in	ADP
inlawrev-3407	211	56	the	the	DET
inlawrev-3407	211	57	unauthorized	unauthorized	ADJ
inlawrev-3407	211	58	practice	practice	NOUN
inlawrev-3407	211	59	of	of	ADP
inlawrev-3407	211	60	law	law	NOUN
inlawrev-3407	211	61	when	when	SCONJ
inlawrev-3407	211	62	they	they	PRON
inlawrev-3407	211	63	render	render	VERB
inlawrev-3407	211	64	professional	professional	ADJ
inlawrev-3407	211	65	assistance	assistance	NOUN
inlawrev-3407	211	66	.	.	PUNCT
inlawrev-3407	211	67	.	.	PUNCT
inlawrev-3407	211	68	.	.	PUNCT
inlawrev-3407	212	1	that	that	PRON
inlawrev-3407	212	2	is	be	AUX
inlawrev-3407	212	3	within	within	ADP
inlawrev-3407	212	4	their	their	PRON
inlawrev-3407	212	5	professional	professional	ADJ
inlawrev-3407	212	6	expertise	expertise	NOUN
inlawrev-3407	212	7	and	and	CCONJ
inlawrev-3407	212	8	qualifications	qualification	NOUN
inlawrev-3407	212	9	.	.	PUNCT
inlawrev-3407	213	1	"^^	"^^	PROPN
inlawrev-3407	213	2	the	the	DET
inlawrev-3407	213	3	court	court	NOUN
inlawrev-3407	213	4	stated	state	VERB
inlawrev-3407	213	5	such	such	ADJ
inlawrev-3407	213	6	practice	practice	NOUN
inlawrev-3407	213	7	"	"	PUNCT
inlawrev-3407	213	8	will	will	AUX
inlawrev-3407	213	9	best	well	ADV
inlawrev-3407	213	10	serve	serve	VERB
inlawrev-3407	213	11	to	to	ADP
inlawrev-3407	213	12	both	both	PRON
inlawrev-3407	213	13	protect	protect	VERB
inlawrev-3407	213	14	and	and	CCONJ
inlawrev-3407	213	15	promote	promote	VERB
inlawrev-3407	213	16	the	the	DET
inlawrev-3407	213	17	public	public	ADJ
inlawrev-3407	213	18	interest	interest	NOUN
inlawrev-3407	213	19	.	.	PUNCT
inlawrev-3407	214	1	"^^	"^^	PROPN
inlawrev-3407	214	2	this	this	PRON
inlawrev-3407	214	3	illustrates	illustrate	VERB
inlawrev-3407	214	4	that	that	SCONJ
inlawrev-3407	214	5	,	,	PUNCT
inlawrev-3407	214	6	despite	despite	SCONJ
inlawrev-3407	214	7	rejecting	reject	VERB
inlawrev-3407	214	8	a	a	DET
inlawrev-3407	214	9	rigid	rigid	ADJ
inlawrev-3407	214	10	approach	approach	NOUN
inlawrev-3407	214	11	in	in	ADP
inlawrev-3407	214	12	defining	define	VERB
inlawrev-3407	214	13	practice	practice	NOUN
inlawrev-3407	214	14	of	of	ADP
inlawrev-3407	214	15	law	law	NOUN
inlawrev-3407	214	16	,	,	PUNCT
inlawrev-3407	214	17	courts	court	NOUN
inlawrev-3407	214	18	have	have	AUX
inlawrev-3407	214	19	attempted	attempt	VERB
inlawrev-3407	214	20	to	to	PART
inlawrev-3407	214	21	formulate	formulate	VERB
inlawrev-3407	214	22	tests	test	NOUN
inlawrev-3407	214	23	to	to	PART
inlawrev-3407	214	24	reach	reach	VERB
inlawrev-3407	214	25	the	the	DET
inlawrev-3407	214	26	same	same	ADJ
inlawrev-3407	214	27	results.^^	results.^^	NOUN
inlawrev-3407	214	28	in	in	ADP
inlawrev-3407	214	29	the	the	DET
inlawrev-3407	214	30	70	70	NUM
inlawrev-3407	214	31	.	.	PUNCT
inlawrev-3407	215	1	"	"	PUNCT
inlawrev-3407	215	2	lawyers	lawyer	NOUN
inlawrev-3407	215	3	who	who	PRON
inlawrev-3407	215	4	violate	violate	VERB
inlawrev-3407	215	5	these	these	DET
inlawrev-3407	215	6	rules	rule	NOUN
inlawrev-3407	215	7	could	could	AUX
inlawrev-3407	215	8	potentially	potentially	ADV
inlawrev-3407	215	9	face	face	VERB
inlawrev-3407	215	10	sanctions	sanction	NOUN
inlawrev-3407	215	11	for	for	ADP
inlawrev-3407	215	12	the	the	DET
inlawrev-3407	215	13	unauthorized	unauthorized	ADJ
inlawrev-3407	215	14	practice	practice	NOUN
inlawrev-3407	215	15	of	of	ADP
inlawrev-3407	215	16	law	law	NOUN
inlawrev-3407	215	17	.	.	PUNCT
inlawrev-3407	215	18	"	"	PUNCT
inlawrev-3407	216	1	segal	segal	PROPN
inlawrev-3407	216	2	,	,	PUNCT
inlawrev-3407	216	3	supra	supra	PROPN
inlawrev-3407	216	4	note	note	PROPN
inlawrev-3407	216	5	19	19	NUM
inlawrev-3407	216	6	,	,	PUNCT
inlawrev-3407	216	7	at	at	ADP
inlawrev-3407	216	8	fl	fl	PRON
inlawrev-3407	216	9	.	.	PUNCT
inlawrev-3407	217	1	71	71	NUM
inlawrev-3407	217	2	.	.	PUNCT
inlawrev-3407	218	1	in	in	ADP
inlawrev-3407	218	2	re	re	ADP
inlawrev-3407	218	3	unauthorized	unauthorized	ADJ
inlawrev-3407	218	4	practice	practice	NOUN
inlawrev-3407	218	5	of	of	ADP
inlawrev-3407	218	6	law	law	NOUN
inlawrev-3407	218	7	rules	rule	NOUN
inlawrev-3407	218	8	proposed	propose	VERB
inlawrev-3407	218	9	by	by	ADP
inlawrev-3407	218	10	the	the	DET
inlawrev-3407	218	11	south	south	PROPN
inlawrev-3407	218	12	carolina	carolina	PROPN
inlawrev-3407	218	13	bar	bar	PROPN
inlawrev-3407	218	14	,	,	PUNCT
inlawrev-3407	218	15	422	422	NUM
inlawrev-3407	218	16	s.e.2dl23	s.e.2dl23	NOUN
inlawrev-3407	218	17	,	,	PUNCT
inlawrev-3407	218	18	124	124	NUM
inlawrev-3407	218	19	(	(	PUNCT
inlawrev-3407	218	20	s.c	s.c	PROPN
inlawrev-3407	218	21	.	.	PROPN
inlawrev-3407	218	22	1992	1992	NUM
inlawrev-3407	218	23	)	)	PUNCT
inlawrev-3407	218	24	.	.	PUNCT
inlawrev-3407	219	1	72	72	NUM
inlawrev-3407	219	2	.	.	PUNCT
inlawrev-3407	220	1	i	i	PRON
inlawrev-3407	220	2	d.	d.	PROPN
inlawrev-3407	220	3	73	73	NUM
inlawrev-3407	220	4	.	.	PUNCT
inlawrev-3407	221	1	i	i	PRON
inlawrev-3407	221	2	d.	d.	PROPN
inlawrev-3407	221	3	74	74	NUM
inlawrev-3407	221	4	.	.	PUNCT
inlawrev-3407	222	1	see	see	VERB
inlawrev-3407	222	2	i	i	PRON
inlawrev-3407	222	3	d.	d.	PROPN
inlawrev-3407	222	4	75	75	NUM
inlawrev-3407	222	5	.	.	PUNCT
inlawrev-3407	223	1	see	see	VERB
inlawrev-3407	223	2	i	i	PRON
inlawrev-3407	223	3	d	d	PROPN
inlawrev-3407	223	4	at	at	ADP
inlawrev-3407	223	5	124	124	NUM
inlawrev-3407	223	6	-	-	SYM
inlawrev-3407	223	7	25	25	NUM
inlawrev-3407	223	8	.	.	PUNCT
inlawrev-3407	224	1	76	76	NUM
inlawrev-3407	224	2	.	.	PUNCT
inlawrev-3407	225	1	i	i	PRON
inlawrev-3407	225	2	d	d	PROPN
inlawrev-3407	225	3	at	at	ADP
inlawrev-3407	225	4	125	125	NUM
inlawrev-3407	225	5	.	.	PUNCT
inlawrev-3407	226	1	77	77	NUM
inlawrev-3407	226	2	.	.	PUNCT
inlawrev-3407	227	1	i	i	PRON
inlawrev-3407	227	2	d	d	PROPN
inlawrev-3407	227	3	78	78	NUM
inlawrev-3407	227	4	.	.	PUNCT
inlawrev-3407	228	1	see	see	VERB
inlawrev-3407	228	2	,	,	PUNCT
inlawrev-3407	228	3	e.g	e.g	PROPN
inlawrev-3407	228	4	..	..	PUNCT
inlawrev-3407	228	5	in	in	ADP
inlawrev-3407	228	6	re	re	PROPN
inlawrev-3407	228	7	robinson	robinson	PROPN
inlawrev-3407	228	8	,	,	PUNCT
inlawrev-3407	228	9	162	162	NUM
inlawrev-3407	228	10	b.r	b.r	PROPN
inlawrev-3407	228	11	.	.	PROPN
inlawrev-3407	228	12	319	319	NUM
inlawrev-3407	228	13	,	,	PUNCT
inlawrev-3407	228	14	324	324	NUM
inlawrev-3407	228	15	(	(	PUNCT
inlawrev-3407	228	16	bankr	bankr	PROPN
inlawrev-3407	228	17	.	.	PUNCT
inlawrev-3407	229	1	d.	d.	PROPN
inlawrev-3407	229	2	kan	kan	PROPN
inlawrev-3407	229	3	.	.	PROPN
inlawrev-3407	229	4	1993	1993	NUM
inlawrev-3407	229	5	)	)	PUNCT
inlawrev-3407	229	6	(	(	PUNCT
inlawrev-3407	229	7	defining	define	VERB
inlawrev-3407	229	8	practice	practice	NOUN
inlawrev-3407	229	9	of	of	ADP
inlawrev-3407	229	10	law	law	NOUN
inlawrev-3407	229	11	as	as	ADP
inlawrev-3407	229	12	"	"	PUNCT
inlawrev-3407	229	13	the	the	DET
inlawrev-3407	229	14	rendition	rendition	NOUN
inlawrev-3407	229	15	of	of	ADP
inlawrev-3407	229	16	services	service	NOUN
inlawrev-3407	229	17	requiring	require	VERB
inlawrev-3407	229	18	the	the	DET
inlawrev-3407	229	19	knowledge	knowledge	NOUN
inlawrev-3407	229	20	and	and	CCONJ
inlawrev-3407	229	21	application	application	NOUN
inlawrev-3407	229	22	of	of	ADP
inlawrev-3407	229	23	legal	legal	ADJ
inlawrev-3407	229	24	principles	principle	NOUN
inlawrev-3407	229	25	and	and	CCONJ
inlawrev-3407	229	26	technique	technique	NOUN
inlawrev-3407	229	27	to	to	PART
inlawrev-3407	229	28	serve	serve	VERB
inlawrev-3407	229	29	the	the	DET
inlawrev-3407	229	30	interests	interest	NOUN
inlawrev-3407	229	31	ofanother	ofanother	NOUN
inlawrev-3407	229	32	with	with	ADP
inlawrev-3407	229	33	his	his	PRON
inlawrev-3407	229	34	consent	consent	NOUN
inlawrev-3407	229	35	"	"	PUNCT
inlawrev-3407	229	36	)	)	PUNCT
inlawrev-3407	229	37	(	(	PUNCT
inlawrev-3407	229	38	quoting	quote	VERB
inlawrev-3407	229	39	state	state	NOUN
inlawrev-3407	229	40	v.	v.	ADP
inlawrev-3407	229	41	shumacher	shumacher	PROPN
inlawrev-3407	229	42	,	,	PUNCT
inlawrev-3407	229	43	5	5	NUM
inlawrev-3407	229	44	1	1	NUM
inlawrev-3407	229	45	9	9	NUM
inlawrev-3407	229	46	p.2d	p.2d	SYM
inlawrev-3407	229	47	11	11	NUM
inlawrev-3407	229	48	16	16	NUM
inlawrev-3407	229	49	(	(	PUNCT
inlawrev-3407	229	50	kan	kan	X
inlawrev-3407	229	51	.	.	PROPN
inlawrev-3407	229	52	1	1	NUM
inlawrev-3407	229	53	974	974	NUM
inlawrev-3407	229	54	)	)	PUNCT
inlawrev-3407	229	55	)	)	PUNCT
inlawrev-3407	229	56	)	)	PUNCT
inlawrev-3407	229	57	;	;	PUNCT
inlawrev-3407	229	58	kentucky	kentucky	PROPN
inlawrev-3407	229	59	state	state	NOUN
inlawrev-3407	229	60	bar	bar	PROPN
inlawrev-3407	229	61	ass'n	ass'n	PROPN
inlawrev-3407	229	62	v.	v.	ADP
inlawrev-3407	229	63	bailey	bailey	NOUN
inlawrev-3407	229	64	,	,	PUNCT
inlawrev-3407	229	65	409	409	NUM
inlawrev-3407	229	66	s.w.2d	s.w.2d	NUM
inlawrev-3407	229	67	530	530	NUM
inlawrev-3407	229	68	,	,	PUNCT
inlawrev-3407	229	69	531	531	NUM
inlawrev-3407	229	70	(	(	PUNCT
inlawrev-3407	229	71	ky.ct	ky.ct	PROPN
inlawrev-3407	229	72	.	.	PUNCT
inlawrev-3407	230	1	app	app	PROPN
inlawrev-3407	230	2	.	.	PROPN
inlawrev-3407	230	3	1966	1966	NUM
inlawrev-3407	230	4	)	)	PUNCT
inlawrev-3407	231	1	(	(	PUNCT
inlawrev-3407	231	2	"	"	PUNCT
inlawrev-3407	231	3	the	the	DET
inlawrev-3407	231	4	practice	practice	NOUN
inlawrev-3407	231	5	of	of	ADP
inlawrev-3407	231	6	law	law	NOUN
inlawrev-3407	231	7	'	'	PUNCT
inlawrev-3407	231	8	is	be	AUX
inlawrev-3407	231	9	any	any	DET
inlawrev-3407	231	10	service	service	NOUN
inlawrev-3407	231	11	rendered	render	VERB
inlawrev-3407	231	12	involving	involve	VERB
inlawrev-3407	231	13	legal	legal	ADJ
inlawrev-3407	231	14	knowledge	knowledge	NOUN
inlawrev-3407	231	15	or	or	CCONJ
inlawrev-3407	231	16	legal	legal	ADJ
inlawrev-3407	231	17	advice	advice	NOUN
inlawrev-3407	231	18	,	,	PUNCT
inlawrev-3407	231	19	whether	whether	SCONJ
inlawrev-3407	231	20	of	of	ADP
inlawrev-3407	231	21	representation	representation	NOUN
inlawrev-3407	231	22	,	,	PUNCT
inlawrev-3407	231	23	counsel	counsel	NOUN
inlawrev-3407	231	24	,	,	PUNCT
inlawrev-3407	231	25	or	or	CCONJ
inlawrev-3407	231	26	advocacy	advocacy	NOUN
inlawrev-3407	231	27	in	in	ADP
inlawrev-3407	231	28	or	or	CCONJ
inlawrev-3407	231	29	out	out	ADP
inlawrev-3407	231	30	of	of	ADP
inlawrev-3407	231	31	court	court	NOUN
inlawrev-3407	231	32	,	,	PUNCT
inlawrev-3407	231	33	rendered	render	VERB
inlawrev-3407	231	34	in	in	ADP
inlawrev-3407	231	35	respect	respect	NOUN
inlawrev-3407	231	36	to	to	ADP
inlawrev-3407	231	37	the	the	DET
inlawrev-3407	231	38	rights	right	NOUN
inlawrev-3407	231	39	,	,	PUNCT
inlawrev-3407	231	40	duties	duty	NOUN
inlawrev-3407	231	41	,	,	PUNCT
inlawrev-3407	231	42	obligations	obligation	NOUN
inlawrev-3407	231	43	,	,	PUNCT
inlawrev-3407	231	44	liabilities	liability	NOUN
inlawrev-3407	231	45	,	,	PUNCT
inlawrev-3407	231	46	or	or	CCONJ
inlawrev-3407	231	47	business	business	NOUN
inlawrev-3407	231	48	relations	relation	NOUN
inlawrev-3407	231	49	of	of	ADP
inlawrev-3407	231	50	one	one	NUM
inlawrev-3407	231	51	requiring	require	VERB
inlawrev-3407	231	52	the	the	DET
inlawrev-3407	231	53	services	service	NOUN
inlawrev-3407	231	54	"	"	PUNCT
inlawrev-3407	231	55	(	(	PUNCT
inlawrev-3407	231	56	quoting	quote	VERB
inlawrev-3407	231	57	rca	rca	PROPN
inlawrev-3407	231	58	3.020	3.020	NUM
inlawrev-3407	231	59	)	)	PUNCT
inlawrev-3407	231	60	)	)	PUNCT
inlawrev-3407	231	61	;	;	PUNCT
inlawrev-3407	231	62	campaign	campaign	NOUN
inlawrev-3407	231	63	for	for	ADP
inlawrev-3407	231	64	ratepayers	ratepayer	NOUN
inlawrev-3407	231	65	'	'	PART
inlawrev-3407	231	66	rights	right	NOUN
inlawrev-3407	231	67	,	,	PUNCT
inlawrev-3407	231	68	634	634	NUM
inlawrev-3407	231	69	a.2d	a.2d	NUM
inlawrev-3407	231	70	1345	1345	NUM
inlawrev-3407	231	71	,	,	PUNCT
inlawrev-3407	231	72	1350	1350	NUM
inlawrev-3407	231	73	-	-	SYM
inlawrev-3407	231	74	51	51	NUM
inlawrev-3407	231	75	(	(	PUNCT
inlawrev-3407	231	76	n.h	n.h	PROPN
inlawrev-3407	231	77	.	.	PROPN
inlawrev-3407	231	78	1993	1993	NUM
inlawrev-3407	231	79	)	)	PUNCT
inlawrev-3407	231	80	(	(	PUNCT
inlawrev-3407	231	81	holding	hold	VERB
inlawrev-3407	231	82	that	that	SCONJ
inlawrev-3407	231	83	whether	whether	SCONJ
inlawrev-3407	231	84	an	an	DET
inlawrev-3407	231	85	act	act	NOUN
inlawrev-3407	231	86	constitutes	constitute	VERB
inlawrev-3407	231	87	the	the	DET
inlawrev-3407	231	88	unauthorized	unauthorized	ADJ
inlawrev-3407	231	89	practice	practice	NOUN
inlawrev-3407	231	90	of	of	ADP
inlawrev-3407	231	91	law	law	NOUN
inlawrev-3407	231	92	is	be	AUX
inlawrev-3407	231	93	to	to	PART
inlawrev-3407	231	94	be	be	AUX
inlawrev-3407	231	95	determined	determine	VERB
inlawrev-3407	231	96	from	from	ADP
inlawrev-3407	231	97	the	the	DET
inlawrev-3407	231	98	nature	nature	NOUN
inlawrev-3407	231	99	,	,	PUNCT
inlawrev-3407	231	100	character	character	NOUN
inlawrev-3407	231	101	,	,	PUNCT
inlawrev-3407	231	102	and	and	CCONJ
inlawrev-3407	231	103	quality	quality	NOUN
inlawrev-3407	231	104	of	of	ADP
inlawrev-3407	231	105	the	the	DET
inlawrev-3407	231	106	act	act	NOUN
inlawrev-3407	231	107	)	)	PUNCT
inlawrev-3407	231	108	.	.	PUNCT
inlawrev-3407	232	1	but	but	CCONJ
inlawrev-3407	232	2	see	see	VERB
inlawrev-3407	232	3	in	in	ADP
inlawrev-3407	232	4	re	re	PROPN
inlawrev-3407	232	5	new	new	PROPN
inlawrev-3407	232	6	jersey	jersey	PROPN
inlawrev-3407	232	7	soc'y	soc'y	PROPN
inlawrev-3407	232	8	of	of	ADP
inlawrev-3407	232	9	certified	certified	ADJ
inlawrev-3407	232	10	pub	pub	NOUN
inlawrev-3407	232	11	.	.	PUNCT
inlawrev-3407	233	1	accountants	accountant	NOUN
inlawrev-3407	233	2	,	,	PUNCT
inlawrev-3407	233	3	507	507	NUM
inlawrev-3407	233	4	a.2d	a.2d	NUM
inlawrev-3407	233	5	711	711	NUM
inlawrev-3407	233	6	,	,	PUNCT
inlawrev-3407	233	7	714	714	NUM
inlawrev-3407	233	8	(	(	PUNCT
inlawrev-3407	233	9	n.j	n.j	PROPN
inlawrev-3407	233	10	.	.	PROPN
inlawrev-3407	233	11	1986	1986	NUM
inlawrev-3407	233	12	)	)	PUNCT
inlawrev-3407	233	13	(	(	PUNCT
inlawrev-3407	233	14	indicating	indicate	VERB
inlawrev-3407	233	15	that	that	SCONJ
inlawrev-3407	233	16	the	the	DET
inlawrev-3407	233	17	practice	practice	NOUN
inlawrev-3407	233	18	of	of	ADP
inlawrev-3407	233	19	law	law	NOUN
inlawrev-3407	233	20	often	often	ADV
inlawrev-3407	233	21	"	"	PUNCT
inlawrev-3407	233	22	encompasses	encompass	VERB
inlawrev-3407	233	23	'	'	PUNCT
inlawrev-3407	233	24	legal	legal	ADJ
inlawrev-3407	233	25	activities	activity	NOUN
inlawrev-3407	233	26	in	in	ADP
inlawrev-3407	233	27	many	many	ADJ
inlawrev-3407	233	28	2000	2000	NUM
inlawrev-3407	233	29	]	]	PUNCT
inlawrev-3407	233	30	accounting	accounting	NOUN
inlawrev-3407	233	31	firms	firm	NOUN
inlawrev-3407	233	32	607	607	NUM
inlawrev-3407	233	33	area	area	NOUN
inlawrev-3407	233	34	of	of	ADP
inlawrev-3407	233	35	income	income	NOUN
inlawrev-3407	233	36	taxation	taxation	NOUN
inlawrev-3407	233	37	,	,	PUNCT
inlawrev-3407	233	38	the	the	DET
inlawrev-3407	233	39	courts	court	NOUN
inlawrev-3407	233	40	tend	tend	VERB
inlawrev-3407	233	41	to	to	PART
inlawrev-3407	233	42	define	define	VERB
inlawrev-3407	233	43	the	the	DET
inlawrev-3407	233	44	practice	practice	NOUN
inlawrev-3407	233	45	of	of	ADP
inlawrev-3407	233	46	law	law	NOUN
inlawrev-3407	233	47	using	use	VERB
inlawrev-3407	233	48	two	two	NUM
inlawrev-3407	233	49	tests	test	NOUN
inlawrev-3407	233	50	:	:	PUNCT
inlawrev-3407	233	51	one	one	NUM
inlawrev-3407	233	52	based	base	VERB
inlawrev-3407	233	53	on	on	ADP
inlawrev-3407	233	54	the	the	DET
inlawrev-3407	233	55	nature	nature	NOUN
inlawrev-3407	233	56	of	of	ADP
inlawrev-3407	233	57	the	the	DET
inlawrev-3407	233	58	service	service	NOUN
inlawrev-3407	233	59	rendered^^	rendered^^	VERB
inlawrev-3407	233	60	and	and	CCONJ
inlawrev-3407	233	61	the	the	DET
inlawrev-3407	233	62	other	other	ADJ
inlawrev-3407	233	63	based	base	VERB
inlawrev-3407	233	64	on	on	ADP
inlawrev-3407	233	65	the	the	DET
inlawrev-3407	233	66	difficulty	difficulty	NOUN
inlawrev-3407	233	67	of	of	ADP
inlawrev-3407	233	68	the	the	DET
inlawrev-3407	233	69	service	service	NOUN
inlawrev-3407	233	70	rendered.*^	rendered.*^	PROPN
inlawrev-3407	233	71	a.	a.	NOUN
inlawrev-3407	233	72	nature	nature	NOUN
inlawrev-3407	233	73	ofservices	ofservice	NOUN
inlawrev-3407	233	74	rendered	render	VERB
inlawrev-3407	233	75	test	test	VERB
inlawrev-3407	233	76	the	the	DET
inlawrev-3407	233	77	courts	court	NOUN
inlawrev-3407	233	78	'	'	PART
inlawrev-3407	233	79	first	first	ADJ
inlawrev-3407	233	80	attempts	attempt	NOUN
inlawrev-3407	233	81	to	to	PART
inlawrev-3407	233	82	define	define	VERB
inlawrev-3407	233	83	practice	practice	NOUN
inlawrev-3407	233	84	of	of	ADP
inlawrev-3407	233	85	law	law	NOUN
inlawrev-3407	233	86	resulted	result	VERB
inlawrev-3407	233	87	in	in	ADP
inlawrev-3407	233	88	the	the	DET
inlawrev-3407	233	89	development	development	NOUN
inlawrev-3407	233	90	ofthe	ofthe	NOUN
inlawrev-3407	233	91	nature	nature	NOUN
inlawrev-3407	233	92	ofservices	ofservice	NOUN
inlawrev-3407	233	93	rendered	render	VERB
inlawrev-3407	233	94	test	test	NOUN
inlawrev-3407	233	95	.	.	PUNCT
inlawrev-3407	234	1	one	one	NUM
inlawrev-3407	234	2	commentator	commentator	NOUN
inlawrev-3407	234	3	described	describe	VERB
inlawrev-3407	234	4	this	this	DET
inlawrev-3407	234	5	test	test	NOUN
inlawrev-3407	234	6	as	as	ADP
inlawrev-3407	234	7	a	a	DET
inlawrev-3407	234	8	"	"	PUNCT
inlawrev-3407	234	9	pragmatic	pragmatic	ADJ
inlawrev-3407	234	10	response	response	NOUN
inlawrev-3407	234	11	to	to	ADP
inlawrev-3407	234	12	the	the	DET
inlawrev-3407	234	13	reality	reality	NOUN
inlawrev-3407	234	14	that	that	SCONJ
inlawrev-3407	234	15	many	many	ADJ
inlawrev-3407	234	16	fields	field	NOUN
inlawrev-3407	234	17	of	of	ADP
inlawrev-3407	234	18	endeavor	endeavor	NOUN
inlawrev-3407	234	19	involve	involve	NOUN
inlawrev-3407	234	20	,	,	PUNCT
inlawrev-3407	234	21	to	to	ADP
inlawrev-3407	234	22	varying	vary	VERB
inlawrev-3407	234	23	degrees	degree	NOUN
inlawrev-3407	234	24	,	,	PUNCT
inlawrev-3407	234	25	the	the	DET
inlawrev-3407	234	26	application	application	NOUN
inlawrev-3407	234	27	of	of	ADP
inlawrev-3407	234	28	legal	legal	ADJ
inlawrev-3407	234	29	principles	principle	NOUN
inlawrev-3407	234	30	to	to	ADP
inlawrev-3407	234	31	particular	particular	ADJ
inlawrev-3407	234	32	factual	factual	ADJ
inlawrev-3407	234	33	circumstances	circumstance	NOUN
inlawrev-3407	234	34	.	.	PUNCT
inlawrev-3407	235	1	"^	"^	PUNCT
inlawrev-3407	235	2	'	'	PUNCT
inlawrev-3407	235	3	however	however	ADV
inlawrev-3407	235	4	,	,	PUNCT
inlawrev-3407	235	5	using	use	VERB
inlawrev-3407	235	6	this	this	DET
inlawrev-3407	235	7	test	test	NOUN
inlawrev-3407	235	8	to	to	PART
inlawrev-3407	235	9	produce	produce	VERB
inlawrev-3407	235	10	meaningful	meaningful	ADJ
inlawrev-3407	235	11	decisions	decision	NOUN
inlawrev-3407	235	12	has	have	AUX
inlawrev-3407	235	13	proven	prove	VERB
inlawrev-3407	235	14	considerably	considerably	ADV
inlawrev-3407	235	15	difficult	difficult	ADJ
inlawrev-3407	235	16	for	for	ADP
inlawrev-3407	235	17	courts	court	NOUN
inlawrev-3407	235	18	.	.	PUNCT
inlawrev-3407	236	1	the	the	DET
inlawrev-3407	236	2	leading	lead	VERB
inlawrev-3407	236	3	case	case	NOUN
inlawrev-3407	236	4	applying	apply	VERB
inlawrev-3407	236	5	this	this	DET
inlawrev-3407	236	6	test	test	NOUN
inlawrev-3407	236	7	to	to	ADP
inlawrev-3407	236	8	tax	tax	NOUN
inlawrev-3407	236	9	practice	practice	NOUN
inlawrev-3407	236	10	is	be	AUX
inlawrev-3407	236	11	in	in	ADP
inlawrev-3407	236	12	re	re	PROPN
inlawrev-3407	236	13	new	new	PROPN
inlawrev-3407	236	14	york	york	PROPN
inlawrev-3407	236	15	county	county	PROPN
inlawrev-3407	236	16	lawyers	lawyer	NOUN
inlawrev-3407	236	17	association^^	association^^	NOUN
inlawrev-3407	236	18	referred	refer	VERB
inlawrev-3407	236	19	to	to	ADP
inlawrev-3407	236	20	as	as	SCONJ
inlawrev-3407	236	21	the	the	DET
inlawrev-3407	236	22	bercu	bercu	NOUN
inlawrev-3407	236	23	case.^^	case.^^	PROPN
inlawrev-3407	236	24	in	in	ADP
inlawrev-3407	236	25	bercu	bercu	PROPN
inlawrev-3407	236	26	,	,	PUNCT
inlawrev-3407	236	27	thenewyork	thenewyork	PROPN
inlawrev-3407	236	28	county	county	PROPN
inlawrev-3407	236	29	lawyers	lawyers	PROPN
inlawrev-3407	236	30	association	association	PROPN
inlawrev-3407	236	31	contended	contend	VERB
inlawrev-3407	236	32	that	that	SCONJ
inlawrev-3407	236	33	bernard	bernard	PROPN
inlawrev-3407	236	34	bercu	bercu	PROPN
inlawrev-3407	236	35	,	,	PUNCT
inlawrev-3407	236	36	a	a	DET
inlawrev-3407	236	37	certified	certify	VERB
inlawrev-3407	236	38	public	public	ADJ
inlawrev-3407	236	39	accountant	accountant	NOUN
inlawrev-3407	236	40	,	,	PUNCT
inlawrev-3407	236	41	had	have	AUX
inlawrev-3407	236	42	engaged	engage	VERB
inlawrev-3407	236	43	in	in	ADP
inlawrev-3407	236	44	the	the	DET
inlawrev-3407	236	45	unlawful	unlawful	ADJ
inlawrev-3407	236	46	practice	practice	NOUN
inlawrev-3407	236	47	oflaw	oflaw	NOUN
inlawrev-3407	236	48	by	by	ADP
inlawrev-3407	236	49	giving	give	VERB
inlawrev-3407	236	50	tax	tax	NOUN
inlawrev-3407	236	51	advice	advice	NOUN
inlawrev-3407	236	52	to	to	ADP
inlawrev-3407	236	53	clients	client	NOUN
inlawrev-3407	236	54	.	.	PUNCT
inlawrev-3407	237	1	*	*	PUNCT
inlawrev-3407	237	2	'	'	PUNCT
inlawrev-3407	237	3	*	*	PUNCT
inlawrev-3407	237	4	bercu	bercu	PROPN
inlawrev-3407	237	5	contended	contend	VERB
inlawrev-3407	237	6	that	that	SCONJ
inlawrev-3407	237	7	the	the	DET
inlawrev-3407	237	8	advice	advice	NOUN
inlawrev-3407	237	9	given	give	VERB
inlawrev-3407	237	10	"	"	PUNCT
inlawrev-3407	237	11	lay	lie	VERB
inlawrev-3407	237	12	with	with	ADP
inlawrev-3407	237	13	the	the	DET
inlawrev-3407	237	14	proper	proper	ADJ
inlawrev-3407	237	15	scope	scope	NOUN
inlawrev-3407	237	16	ofthe	ofthe	NOUN
inlawrev-3407	237	17	accounting	accounting	NOUN
inlawrev-3407	237	18	profession	profession	NOUN
inlawrev-3407	237	19	and	and	CCONJ
inlawrev-3407	237	20	,	,	PUNCT
inlawrev-3407	237	21	therefore	therefore	ADV
inlawrev-3407	237	22	,	,	PUNCT
inlawrev-3407	237	23	did	do	AUX
inlawrev-3407	237	24	not	not	PART
inlawrev-3407	237	25	constitute	constitute	VERB
inlawrev-3407	237	26	the	the	DET
inlawrev-3407	237	27	unlav^l	unlav^l	PROPN
inlawrev-3407	237	28	practice	practice	NOUN
inlawrev-3407	237	29	of	of	ADP
inlawrev-3407	237	30	law	law	NOUN
inlawrev-3407	237	31	.	.	PUNCT
inlawrev-3407	238	1	"*^	"*^	PROPN
inlawrev-3407	238	2	bercu	bercu	PROPN
inlawrev-3407	238	3	rendered	render	VERB
inlawrev-3407	238	4	the	the	DET
inlawrev-3407	238	5	services	service	NOUN
inlawrev-3407	238	6	in	in	ADP
inlawrev-3407	238	7	question	question	NOUN
inlawrev-3407	238	8	after	after	SCONJ
inlawrev-3407	238	9	the	the	DET
inlawrev-3407	238	10	president	president	PROPN
inlawrev-3407	238	11	ofthe	ofthe	PROPN
inlawrev-3407	238	12	croft	croft	PROPN
inlawrev-3407	238	13	steel	steel	PROPN
inlawrev-3407	238	14	company	company	NOUN
inlawrev-3407	238	15	(	(	PUNCT
inlawrev-3407	238	16	"	"	PUNCT
inlawrev-3407	238	17	croft	croft	PROPN
inlawrev-3407	238	18	"	"	PUNCT
inlawrev-3407	238	19	)	)	PUNCT
inlawrev-3407	238	20	had	have	AUX
inlawrev-3407	238	21	consulted	consult	VERB
inlawrev-3407	238	22	him.*^	him.*^	PROPN
inlawrev-3407	238	23	the	the	DET
inlawrev-3407	238	24	city	city	NOUN
inlawrev-3407	238	25	ofnew	ofnew	PROPN
inlawrev-3407	238	26	york	york	PROPN
inlawrev-3407	238	27	had	have	VERB
inlawrev-3407	238	28	tax	tax	NOUN
inlawrev-3407	238	29	claims	claim	NOUN
inlawrev-3407	238	30	against	against	ADP
inlawrev-3407	238	31	croft	croft	NOUN
inlawrev-3407	238	32	for	for	ADP
inlawrev-3407	238	33	three	three	NUM
inlawrev-3407	238	34	separate	separate	ADJ
inlawrev-3407	238	35	years	year	NOUN
inlawrev-3407	238	36	,	,	PUNCT
inlawrev-3407	238	37	and	and	CCONJ
inlawrev-3407	238	38	croft	croft	PROPN
inlawrev-3407	238	39	wished	wish	VERB
inlawrev-3407	238	40	to	to	PART
inlawrev-3407	238	41	deduct	deduct	VERB
inlawrev-3407	238	42	the	the	DET
inlawrev-3407	238	43	payment	payment	NOUN
inlawrev-3407	238	44	of	of	ADP
inlawrev-3407	238	45	these	these	DET
inlawrev-3407	238	46	taxes	taxis	NOUN
inlawrev-3407	238	47	as	as	ADP
inlawrev-3407	238	48	a	a	DET
inlawrev-3407	238	49	business	business	NOUN
inlawrev-3407	238	50	expense	expense	NOUN
inlawrev-3407	238	51	during	during	ADP
inlawrev-3407	238	52	the	the	DET
inlawrev-3407	238	53	current	current	ADJ
inlawrev-3407	238	54	year	year	NOUN
inlawrev-3407	238	55	rather	rather	ADV
inlawrev-3407	238	56	than	than	ADP
inlawrev-3407	238	57	attributing	attribute	VERB
inlawrev-3407	238	58	them	they	PRON
inlawrev-3407	238	59	to	to	ADP
inlawrev-3407	238	60	the	the	DET
inlawrev-3407	238	61	years	year	NOUN
inlawrev-3407	238	62	in	in	ADP
inlawrev-3407	238	63	which	which	PRON
inlawrev-3407	238	64	the	the	DET
inlawrev-3407	238	65	claims	claim	NOUN
inlawrev-3407	238	66	accrued.*^	accrued.*^	PROPN
inlawrev-3407	238	67	bercu	bercu	NOUN
inlawrev-3407	238	68	conducted	conduct	VERB
inlawrev-3407	238	69	research	research	NOUN
inlawrev-3407	238	70	on	on	ADP
inlawrev-3407	238	71	the	the	DET
inlawrev-3407	238	72	issue	issue	NOUN
inlawrev-3407	238	73	and	and	CCONJ
inlawrev-3407	238	74	found	find	VERB
inlawrev-3407	238	75	a	a	DET
inlawrev-3407	238	76	treasury	treasury	PROPN
inlawrev-3407	238	77	department	department	NOUN
inlawrev-3407	238	78	decision	decision	NOUN
inlawrev-3407	238	79	that	that	PRON
inlawrev-3407	238	80	,	,	PUNCT
inlawrev-3407	238	81	in	in	ADP
inlawrev-3407	238	82	his	his	PRON
inlawrev-3407	238	83	view	view	NOUN
inlawrev-3407	238	84	,	,	PUNCT
inlawrev-3407	238	85	supported	support	VERB
inlawrev-3407	238	86	the	the	DET
inlawrev-3407	238	87	position	position	NOUN
inlawrev-3407	238	88	croft	croft	PROPN
inlawrev-3407	238	89	wished	wish	VERB
inlawrev-3407	238	90	to	to	PART
inlawrev-3407	238	91	take	take	VERB
inlawrev-3407	238	92	.	.	PUNCT
inlawrev-3407	239	1	*	*	PUNCT
inlawrev-3407	239	2	*	*	PUNCT
inlawrev-3407	239	3	bercu	bercu	PROPN
inlawrev-3407	239	4	reported	report	VERB
inlawrev-3407	239	5	his	his	PRON
inlawrev-3407	239	6	findings	finding	NOUN
inlawrev-3407	239	7	to	to	ADP
inlawrev-3407	239	8	croft	croft	PROPN
inlawrev-3407	239	9	,	,	PUNCT
inlawrev-3407	239	10	expressed	express	VERB
inlawrev-3407	239	11	his	his	PRON
inlawrev-3407	239	12	opinion	opinion	NOUN
inlawrev-3407	239	13	as	as	ADP
inlawrev-3407	239	14	to	to	ADP
inlawrev-3407	239	15	the	the	DET
inlawrev-3407	239	16	deductibility	deductibility	NOUN
inlawrev-3407	239	17	of	of	ADP
inlawrev-3407	239	18	the	the	DET
inlawrev-3407	239	19	prior	prior	ADJ
inlawrev-3407	239	20	state	state	NOUN
inlawrev-3407	239	21	taxes	taxis	NOUN
inlawrev-3407	239	22	as	as	ADP
inlawrev-3407	239	23	business	business	NOUN
inlawrev-3407	239	24	expenses	expense	NOUN
inlawrev-3407	239	25	under	under	ADP
inlawrev-3407	239	26	the	the	DET
inlawrev-3407	239	27	internal	internal	ADJ
inlawrev-3407	239	28	revenue	revenue	NOUN
inlawrev-3407	239	29	code	code	NOUN
inlawrev-3407	239	30	,	,	PUNCT
inlawrev-3407	239	31	and	and	CCONJ
inlawrev-3407	239	32	offered	offer	VERB
inlawrev-3407	239	33	his	his	PRON
inlawrev-3407	239	34	assistance	assistance	NOUN
inlawrev-3407	239	35	in	in	ADP
inlawrev-3407	239	36	concluding	conclude	VERB
inlawrev-3407	239	37	the	the	DET
inlawrev-3407	239	38	tax	tax	NOUN
inlawrev-3407	239	39	non	non	ADJ
inlawrev-3407	239	40	-	-	ADJ
inlawrev-3407	239	41	litigious	litigious	ADJ
inlawrev-3407	239	42	fields	field	NOUN
inlawrev-3407	239	43	,	,	PUNCT
inlawrev-3407	239	44	'	'	PUNCT
inlawrev-3407	239	45	"	"	PUNCT
inlawrev-3407	239	46	but	but	CCONJ
inlawrev-3407	239	47	is	be	AUX
inlawrev-3407	239	48	not	not	PART
inlawrev-3407	239	49	subject	subject	ADJ
inlawrev-3407	239	50	to	to	ADP
inlawrev-3407	239	51	precise	precise	ADJ
inlawrev-3407	239	52	definition	definition	NOUN
inlawrev-3407	239	53	(	(	PUNCT
inlawrev-3407	239	54	quoting	quote	VERB
inlawrev-3407	239	55	new	new	PROPN
inlawrev-3407	239	56	jersey	jersey	PROPN
inlawrev-3407	239	57	state	state	PROPN
inlawrev-3407	239	58	bar	bar	PROPN
inlawrev-3407	239	59	ass'n	ass'n	PROPN
inlawrev-3407	239	60	v.	v.	ADP
inlawrev-3407	239	61	new	new	PROPN
inlawrev-3407	239	62	jersey	jersey	PROPN
inlawrev-3407	239	63	mort	mort	PROPN
inlawrev-3407	239	64	.	.	PUNCT
inlawrev-3407	240	1	assocs	assocs	PROPN
inlawrev-3407	240	2	.	.	PROPN
inlawrev-3407	240	3	,	,	PUNCT
inlawrev-3407	240	4	161	161	NUM
inlawrev-3407	240	5	a.2d	a.2d	SYM
inlawrev-3407	240	6	257	257	NUM
inlawrev-3407	240	7	,	,	PUNCT
inlawrev-3407	240	8	261	261	NUM
inlawrev-3407	240	9	(	(	PUNCT
inlawrev-3407	240	10	i960	i960	NUM
inlawrev-3407	240	11	)	)	PUNCT
inlawrev-3407	240	12	)	)	PUNCT
inlawrev-3407	240	13	)	)	PUNCT
inlawrev-3407	240	14	.	.	PUNCT
inlawrev-3407	241	1	79	79	NUM
inlawrev-3407	241	2	.	.	PUNCT
inlawrev-3407	242	1	in	in	ADP
inlawrev-3407	242	2	the	the	DET
inlawrev-3407	242	3	present	present	ADJ
inlawrev-3407	242	4	context	context	NOUN
inlawrev-3407	242	5	the	the	DET
inlawrev-3407	242	6	term	term	NOUN
inlawrev-3407	242	7	"	"	PUNCT
inlawrev-3407	242	8	nature	nature	NOUN
inlawrev-3407	242	9	of	of	ADP
inlawrev-3407	242	10	services	service	NOUN
inlawrev-3407	242	11	rendered	render	VERB
inlawrev-3407	242	12	"	"	PUNCT
inlawrev-3407	242	13	refers	refer	VERB
inlawrev-3407	242	14	to	to	ADP
inlawrev-3407	242	15	whether	whether	SCONJ
inlawrev-3407	242	16	the	the	DET
inlawrev-3407	242	17	services	service	NOUN
inlawrev-3407	242	18	in	in	ADP
inlawrev-3407	242	19	question	question	NOUN
inlawrev-3407	242	20	are	be	AUX
inlawrev-3407	242	21	inherently	inherently	ADV
inlawrev-3407	242	22	legal	legal	ADJ
inlawrev-3407	242	23	or	or	CCONJ
inlawrev-3407	242	24	accounting	accounting	NOUN
inlawrev-3407	242	25	services	service	NOUN
inlawrev-3407	242	26	.	.	PUNCT
inlawrev-3407	243	1	some	some	DET
inlawrev-3407	243	2	courts	court	NOUN
inlawrev-3407	243	3	have	have	AUX
inlawrev-3407	243	4	referred	refer	VERB
inlawrev-3407	243	5	to	to	ADP
inlawrev-3407	243	6	this	this	PRON
inlawrev-3407	243	7	as	as	ADP
inlawrev-3407	243	8	the	the	DET
inlawrev-3407	243	9	"	"	PUNCT
inlawrev-3407	243	10	incidental	incidental	ADJ
inlawrev-3407	243	11	services	service	NOUN
inlawrev-3407	243	12	test	test	NOUN
inlawrev-3407	243	13	"	"	PUNCT
inlawrev-3407	243	14	,	,	PUNCT
inlawrev-3407	243	15	though	though	SCONJ
inlawrev-3407	243	16	the	the	DET
inlawrev-3407	243	17	application	application	NOUN
inlawrev-3407	243	18	remains	remain	VERB
inlawrev-3407	243	19	the	the	DET
inlawrev-3407	243	20	same	same	ADJ
inlawrev-3407	243	21	.	.	PUNCT
inlawrev-3407	244	1	see	see	VERB
inlawrev-3407	244	2	,	,	PUNCT
inlawrev-3407	244	3	e.g.	e.g.	ADV
inlawrev-3407	244	4	,	,	PUNCT
inlawrev-3407	244	5	gardner	gardner	NOUN
inlawrev-3407	244	6	v.	v.	ADP
inlawrev-3407	244	7	conway	conway	PROPN
inlawrev-3407	244	8	,	,	PUNCT
inlawrev-3407	244	9	48	48	NUM
inlawrev-3407	244	10	n.w.2d	n.w.2d	ADP
inlawrev-3407	244	11	788	788	NUM
inlawrev-3407	244	12	(	(	PUNCT
inlawrev-3407	244	13	minn	minn	PROPN
inlawrev-3407	244	14	.	.	PROPN
inlawrev-3407	244	15	1951	1951	NUM
inlawrev-3407	244	16	)	)	PUNCT
inlawrev-3407	244	17	.	.	PUNCT
inlawrev-3407	245	1	80	80	NUM
inlawrev-3407	245	2	.	.	PUNCT
inlawrev-3407	246	1	see	see	VERB
inlawrev-3407	246	2	melone	melone	PROPN
inlawrev-3407	246	3	,	,	PUNCT
inlawrev-3407	246	4	supra	supra	PROPN
inlawrev-3407	246	5	note	note	NOUN
inlawrev-3407	246	6	24	24	NUM
inlawrev-3407	246	7	,	,	PUNCT
inlawrev-3407	246	8	at	at	ADP
inlawrev-3407	246	9	59	59	NUM
inlawrev-3407	246	10	.	.	PUNCT
inlawrev-3407	246	11	81	81	NUM
inlawrev-3407	246	12	.	.	PUNCT
inlawrev-3407	247	1	mat	mat	PROPN
inlawrev-3407	247	2	60	60	NUM
inlawrev-3407	247	3	.	.	PUNCT
inlawrev-3407	248	1	82	82	NUM
inlawrev-3407	248	2	.	.	PUNCT
inlawrev-3407	249	1	78	78	NUM
inlawrev-3407	249	2	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3407	249	3	209	209	NUM
inlawrev-3407	249	4	(	(	PUNCT
inlawrev-3407	249	5	n.y	n.y	PROPN
inlawrev-3407	249	6	.	.	PROPN
inlawrev-3407	249	7	app	app	PROPN
inlawrev-3407	249	8	.	.	PUNCT
inlawrev-3407	250	1	div	div	PROPN
inlawrev-3407	250	2	.	.	PROPN
inlawrev-3407	250	3	1948	1948	NUM
inlawrev-3407	250	4	)	)	PUNCT
inlawrev-3407	250	5	,	,	PUNCT
inlawrev-3407	250	6	q	q	X
inlawrev-3407	250	7	/	/	SYM
inlawrev-3407	250	8	pd	pd	PROPN
inlawrev-3407	250	9	sub	sub	PROPN
inlawrev-3407	250	10	nom	nom	PROPN
inlawrev-3407	250	11	.	.	PROPN
inlawrev-3407	250	12	in	in	ADP
inlawrev-3407	250	13	re	re	VERB
inlawrev-3407	250	14	bercu	bercu	PROPN
inlawrev-3407	250	15	,	,	PUNCT
inlawrev-3407	250	16	87	87	NUM
inlawrev-3407	250	17	n.e.2d	n.e.2d	NOUN
inlawrev-3407	250	18	45	45	NUM
inlawrev-3407	250	19	1	1	NUM
inlawrev-3407	250	20	(	(	PUNCT
inlawrev-3407	250	21	n.y	n.y	PROPN
inlawrev-3407	250	22	.	.	PROPN
inlawrev-3407	250	23	1949	1949	NUM
inlawrev-3407	250	24	)	)	PUNCT
inlawrev-3407	250	25	.	.	PUNCT
inlawrev-3407	251	1	83	83	NUM
inlawrev-3407	251	2	.	.	PUNCT
inlawrev-3407	252	1	see	see	VERB
inlawrev-3407	252	2	melone	melone	PROPN
inlawrev-3407	252	3	,	,	PUNCT
inlawrev-3407	252	4	supra	supra	PROPN
inlawrev-3407	252	5	note	note	NOUN
inlawrev-3407	252	6	24	24	NUM
inlawrev-3407	252	7	,	,	PUNCT
inlawrev-3407	252	8	at	at	ADP
inlawrev-3407	252	9	60	60	NUM
inlawrev-3407	252	10	.	.	PUNCT
inlawrev-3407	252	11	84	84	NUM
inlawrev-3407	252	12	.	.	PUNCT
inlawrev-3407	253	1	see	see	VERB
inlawrev-3407	253	2	in	in	ADP
inlawrev-3407	253	3	re	re	PROPN
inlawrev-3407	253	4	new	new	PROPN
inlawrev-3407	253	5	york	york	PROPN
inlawrev-3407	253	6	county	county	PROPN
inlawrev-3407	253	7	lawyers	lawyer	NOUN
inlawrev-3407	253	8	ass	ass	VERB
inlawrev-3407	253	9	%	%	NOUN
inlawrev-3407	253	10	78	78	NUM
inlawrev-3407	253	11	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3407	253	12	at	at	ADP
inlawrev-3407	253	13	21	21	NUM
inlawrev-3407	253	14	1	1	NUM
inlawrev-3407	253	15	.	.	PUNCT
inlawrev-3407	253	16	85	85	NUM
inlawrev-3407	253	17	.	.	PUNCT
inlawrev-3407	254	1	i	i	PRON
inlawrev-3407	254	2	d	d	PROPN
inlawrev-3407	254	3	86	86	NUM
inlawrev-3407	254	4	.	.	PUNCT
inlawrev-3407	255	1	seeiddxin	seeiddxin	PROPN
inlawrev-3407	255	2	.	.	PUNCT
inlawrev-3407	256	1	87	87	NUM
inlawrev-3407	256	2	.	.	PUNCT
inlawrev-3407	257	1	see	see	VERB
inlawrev-3407	257	2	i	i	PRON
inlawrev-3407	257	3	d.	d.	PROPN
inlawrev-3407	257	4	88	88	NUM
inlawrev-3407	257	5	.	.	PUNCT
inlawrev-3407	258	1	seeiddxlu'u	seeiddxlu'u	NUM
inlawrev-3407	258	2	.	.	PUNCT
inlawrev-3407	259	1	608	608	NUM
inlawrev-3407	259	2	indiana	indiana	PROPN
inlawrev-3407	259	3	law	law	PROPN
inlawrev-3407	259	4	review	review	NOUN
inlawrev-3407	259	5	[	[	X
inlawrev-3407	259	6	vol	vol	NOUN
inlawrev-3407	259	7	.	.	PUNCT
inlawrev-3407	259	8	33:599	33:599	NUM
inlawrev-3407	259	9	claim	claim	NOUN
inlawrev-3407	259	10	settlement	settlement	NOUN
inlawrev-3407	259	11	with	with	ADP
inlawrev-3407	259	12	the	the	DET
inlawrev-3407	259	13	city	city	NOUN
inlawrev-3407	259	14	in	in	ADP
inlawrev-3407	259	15	conformity	conformity	NOUN
inlawrev-3407	259	16	with	with	ADP
inlawrev-3407	259	17	his	his	PRON
inlawrev-3407	259	18	fmdings.^^	fmdings.^^	NOUN
inlawrev-3407	259	19	bercu	bercu	NOUN
inlawrev-3407	259	20	admitted	admit	VERB
inlawrev-3407	259	21	that	that	SCONJ
inlawrev-3407	259	22	he	he	PRON
inlawrev-3407	259	23	often	often	ADV
inlawrev-3407	259	24	performed	perform	VERB
inlawrev-3407	259	25	this	this	DET
inlawrev-3407	259	26	type	type	NOUN
inlawrev-3407	259	27	ofwork	ofwork	NOUN
inlawrev-3407	259	28	and	and	CCONJ
inlawrev-3407	259	29	gave	give	VERB
inlawrev-3407	259	30	advice	advice	NOUN
inlawrev-3407	259	31	of	of	ADP
inlawrev-3407	259	32	the	the	DET
inlawrev-3407	259	33	same	same	ADJ
inlawrev-3407	259	34	character.^^	character.^^	NOUN
inlawrev-3407	259	35	the	the	DET
inlawrev-3407	259	36	new	new	PROPN
inlawrev-3407	259	37	york	york	PROPN
inlawrev-3407	259	38	county	county	PROPN
inlawrev-3407	259	39	lawyers	lawyers	PROPN
inlawrev-3407	259	40	association	association	NOUN
inlawrev-3407	259	41	sought	seek	VERB
inlawrev-3407	259	42	to	to	PART
inlawrev-3407	259	43	enjoin	enjoin	VERB
inlawrev-3407	259	44	bercu	bercu	NOUN
inlawrev-3407	259	45	from	from	ADP
inlawrev-3407	259	46	pursuing	pursue	VERB
inlawrev-3407	259	47	these	these	DET
inlawrev-3407	259	48	types	type	NOUN
inlawrev-3407	259	49	of	of	ADP
inlawrev-3407	259	50	activities	activity	NOUN
inlawrev-3407	259	51	,	,	PUNCT
inlawrev-3407	259	52	claiming	claim	VERB
inlawrev-3407	259	53	that	that	DET
inlawrev-3407	259	54	bercu	bercu	NOUN
inlawrev-3407	259	55	"	"	PUNCT
inlawrev-3407	259	56	was	be	AUX
inlawrev-3407	259	57	dealing	deal	VERB
inlawrev-3407	259	58	with	with	ADP
inlawrev-3407	259	59	complex	complex	ADJ
inlawrev-3407	259	60	questions	question	NOUN
inlawrev-3407	259	61	of	of	ADP
inlawrev-3407	259	62	law	law	NOUN
inlawrev-3407	259	63	,	,	PUNCT
inlawrev-3407	259	64	on	on	ADP
inlawrev-3407	259	65	which	which	PRON
inlawrev-3407	259	66	the	the	DET
inlawrev-3407	259	67	numerous	numerous	ADJ
inlawrev-3407	259	68	decisions	decision	NOUN
inlawrev-3407	259	69	were	be	AUX
inlawrev-3407	259	70	far	far	ADV
inlawrev-3407	259	71	from	from	ADP
inlawrev-3407	259	72	clear	clear	ADJ
inlawrev-3407	259	73	.	.	PUNCT
inlawrev-3407	260	1	"^^	"^^	PROPN
inlawrev-3407	260	2	they	they	PRON
inlawrev-3407	260	3	contended	contend	VERB
inlawrev-3407	260	4	that	that	SCONJ
inlawrev-3407	260	5	bercu	bercu	PROPN
inlawrev-3407	260	6	had	have	AUX
inlawrev-3407	260	7	overstepped	overstep	VERB
inlawrev-3407	260	8	his	his	PRON
inlawrev-3407	260	9	boundaries	boundary	NOUN
inlawrev-3407	260	10	and	and	CCONJ
inlawrev-3407	260	11	had	have	AUX
inlawrev-3407	260	12	entered	enter	VERB
inlawrev-3407	260	13	"	"	PUNCT
inlawrev-3407	260	14	into	into	ADP
inlawrev-3407	260	15	a	a	DET
inlawrev-3407	260	16	field	field	NOUN
inlawrev-3407	260	17	of	of	ADP
inlawrev-3407	260	18	law	law	NOUN
inlawrev-3407	260	19	and	and	CCONJ
inlawrev-3407	260	20	fine	fine	ADJ
inlawrev-3407	260	21	legal	legal	ADJ
inlawrev-3407	260	22	distinctions	distinction	NOUN
inlawrev-3407	260	23	far	far	ADV
inlawrev-3407	260	24	removed	remove	VERB
inlawrev-3407	260	25	from	from	ADP
inlawrev-3407	260	26	the	the	DET
inlawrev-3407	260	27	practice	practice	NOUN
inlawrev-3407	260	28	of	of	ADP
inlawrev-3407	260	29	accountancy	accountancy	NOUN
inlawrev-3407	260	30	.	.	PUNCT
inlawrev-3407	261	1	"^^	"^^	PROPN
inlawrev-3407	261	2	the	the	DET
inlawrev-3407	261	3	court	court	NOUN
inlawrev-3407	261	4	in	in	ADP
inlawrev-3407	261	5	bercu	bercu	PROPN
inlawrev-3407	261	6	declined	decline	VERB
inlawrev-3407	261	7	to	to	PART
inlawrev-3407	261	8	discuss	discuss	VERB
inlawrev-3407	261	9	the	the	DET
inlawrev-3407	261	10	adequacy	adequacy	NOUN
inlawrev-3407	261	11	or	or	CCONJ
inlawrev-3407	261	12	accuracy	accuracy	NOUN
inlawrev-3407	261	13	of	of	ADP
inlawrev-3407	261	14	the	the	DET
inlawrev-3407	261	15	advice	advice	NOUN
inlawrev-3407	261	16	given	give	VERB
inlawrev-3407	261	17	by	by	ADP
inlawrev-3407	261	18	bercu	bercu	NOUN
inlawrev-3407	261	19	,	,	PUNCT
inlawrev-3407	261	20	stating	state	VERB
inlawrev-3407	261	21	instead	instead	ADV
inlawrev-3407	261	22	,	,	PUNCT
inlawrev-3407	261	23	"	"	PUNCT
inlawrev-3407	261	24	the	the	DET
inlawrev-3407	261	25	decision	decision	NOUN
inlawrev-3407	261	26	must	must	AUX
inlawrev-3407	261	27	rest	rest	VERB
inlawrev-3407	261	28	on	on	ADP
inlawrev-3407	261	29	the	the	DET
inlawrev-3407	261	30	nature	nature	NOUN
inlawrev-3407	261	31	of	of	ADP
inlawrev-3407	261	32	the	the	DET
inlawrev-3407	261	33	services	service	NOUN
inlawrev-3407	261	34	rendered	render	VERB
inlawrev-3407	261	35	and	and	CCONJ
inlawrev-3407	261	36	on	on	ADP
inlawrev-3407	261	37	whether	whether	SCONJ
inlawrev-3407	261	38	they	they	PRON
inlawrev-3407	261	39	were	be	AUX
inlawrev-3407	261	40	inherently	inherently	ADV
inlawrev-3407	261	41	legal	legal	ADJ
inlawrev-3407	261	42	or	or	CCONJ
inlawrev-3407	261	43	accounting	accounting	NOUN
inlawrev-3407	261	44	services	service	NOUN
inlawrev-3407	261	45	.	.	PUNCT
inlawrev-3407	262	1	"^^	"^^	PROPN
inlawrev-3407	262	2	the	the	DET
inlawrev-3407	262	3	court	court	NOUN
inlawrev-3407	262	4	recognized	recognize	VERB
inlawrev-3407	262	5	that	that	SCONJ
inlawrev-3407	262	6	in	in	ADP
inlawrev-3407	262	7	the	the	DET
inlawrev-3407	262	8	area	area	NOUN
inlawrev-3407	262	9	of	of	ADP
inlawrev-3407	262	10	taxation	taxation	NOUN
inlawrev-3407	262	11	the	the	DET
inlawrev-3407	262	12	professions	profession	NOUN
inlawrev-3407	262	13	of	of	ADP
inlawrev-3407	262	14	law	law	NOUN
inlawrev-3407	262	15	and	and	CCONJ
inlawrev-3407	262	16	accounting	accounting	NOUN
inlawrev-3407	262	17	overlap	overlap	NOUN
inlawrev-3407	262	18	and	and	CCONJ
inlawrev-3407	262	19	that	that	SCONJ
inlawrev-3407	262	20	an	an	DET
inlawrev-3407	262	21	accountant	accountant	NOUN
inlawrev-3407	262	22	must	must	AUX
inlawrev-3407	262	23	understand	understand	VERB
inlawrev-3407	262	24	tax	tax	NOUN
inlawrev-3407	262	25	law	law	NOUN
inlawrev-3407	262	26	and	and	CCONJ
inlawrev-3407	262	27	a	a	DET
inlawrev-3407	262	28	lawyer	lawyer	NOUN
inlawrev-3407	262	29	must	must	AUX
inlawrev-3407	262	30	understand	understand	VERB
inlawrev-3407	262	31	accounting.^	accounting.^	PROPN
inlawrev-3407	262	32	"	"	PUNCT
inlawrev-3407	262	33	*	*	PUNCT
inlawrev-3407	262	34	despite	despite	SCONJ
inlawrev-3407	262	35	this	this	DET
inlawrev-3407	262	36	common	common	ADJ
inlawrev-3407	262	37	ground	ground	NOUN
inlawrev-3407	262	38	the	the	DET
inlawrev-3407	262	39	court	court	NOUN
inlawrev-3407	262	40	declared	declare	VERB
inlawrev-3407	262	41	,	,	PUNCT
inlawrev-3407	262	42	"	"	PUNCT
inlawrev-3407	262	43	[	[	X
inlawrev-3407	262	44	s]ome	s]ome	NOUN
inlawrev-3407	262	45	line	line	NOUN
inlawrev-3407	262	46	of	of	ADP
inlawrev-3407	262	47	demarcation	demarcation	NOUN
inlawrev-3407	262	48	must	must	AUX
inlawrev-3407	262	49	be	be	AUX
inlawrev-3407	262	50	observed	observe	VERB
inlawrev-3407	262	51	.	.	PUNCT
inlawrev-3407	263	1	"^^	"^^	ADJ
inlawrev-3407	263	2	in	in	ADP
inlawrev-3407	263	3	an	an	DET
inlawrev-3407	263	4	attempt	attempt	NOUN
inlawrev-3407	263	5	to	to	PART
inlawrev-3407	263	6	draw	draw	VERB
inlawrev-3407	263	7	an	an	DET
inlawrev-3407	263	8	objective	objective	ADJ
inlawrev-3407	263	9	line	line	NOUN
inlawrev-3407	263	10	,	,	PUNCT
inlawrev-3407	263	11	the	the	DET
inlawrev-3407	263	12	court	court	NOUN
inlawrev-3407	263	13	ruled	rule	VERB
inlawrev-3407	263	14	that	that	SCONJ
inlawrev-3407	263	15	giving	give	VERB
inlawrev-3407	263	16	legal	legal	ADJ
inlawrev-3407	263	17	advice	advice	NOUN
inlawrev-3407	263	18	unconnected	unconnected	ADJ
inlawrev-3407	263	19	with	with	ADP
inlawrev-3407	263	20	accounting	accounting	NOUN
inlawrev-3407	263	21	work	work	NOUN
inlawrev-3407	263	22	constitutes	constitute	VERB
inlawrev-3407	263	23	the	the	DET
inlawrev-3407	263	24	practice	practice	NOUN
inlawrev-3407	263	25	of	of	ADP
inlawrev-3407	263	26	law.^^	law.^^	NOUN
inlawrev-3407	263	27	however	however	ADV
inlawrev-3407	263	28	,	,	PUNCT
inlawrev-3407	263	29	the	the	DET
inlawrev-3407	263	30	court	court	NOUN
inlawrev-3407	263	31	also	also	ADV
inlawrev-3407	263	32	declared	declare	VERB
inlawrev-3407	263	33	,	,	PUNCT
inlawrev-3407	263	34	"	"	PUNCT
inlawrev-3407	263	35	this	this	PRON
inlawrev-3407	263	36	does	do	AUX
inlawrev-3407	263	37	not	not	PART
inlawrev-3407	263	38	mean	mean	VERB
inlawrev-3407	263	39	,	,	PUNCT
inlawrev-3407	263	40	of	of	ADP
inlawrev-3407	263	41	course	course	NOUN
inlawrev-3407	263	42	,	,	PUNCT
inlawrev-3407	263	43	that	that	SCONJ
inlawrev-3407	263	44	many	many	ADJ
inlawrev-3407	263	45	or	or	CCONJ
inlawrev-3407	263	46	most	most	ADJ
inlawrev-3407	263	47	questions	question	NOUN
inlawrev-3407	263	48	which	which	PRON
inlawrev-3407	263	49	may	may	AUX
inlawrev-3407	263	50	arise	arise	VERB
inlawrev-3407	263	51	in	in	ADP
inlawrev-3407	263	52	preparing	prepare	VERB
inlawrev-3407	263	53	a	a	DET
inlawrev-3407	263	54	tax	tax	NOUN
inlawrev-3407	263	55	return	return	NOUN
inlawrev-3407	263	56	may	may	AUX
inlawrev-3407	263	57	not	not	PART
inlawrev-3407	263	58	be	be	AUX
inlawrev-3407	263	59	answered	answer	VERB
inlawrev-3407	263	60	by	by	ADP
inlawrev-3407	263	61	an	an	DET
inlawrev-3407	263	62	accountant	accountant	NOUN
inlawrev-3407	263	63	handling	handle	VERB
inlawrev-3407	263	64	such	such	ADJ
inlawrev-3407	263	65	work	work	NOUN
inlawrev-3407	263	66	.	.	PUNCT
inlawrev-3407	264	1	"^^	"^^	AUX
inlawrev-3407	264	2	the	the	DET
inlawrev-3407	264	3	court	court	NOUN
inlawrev-3407	264	4	's	's	PART
inlawrev-3407	264	5	reasoning	reasoning	NOUN
inlawrev-3407	264	6	reflected	reflect	VERB
inlawrev-3407	264	7	the	the	DET
inlawrev-3407	264	8	beliefthat	beliefthat	NOUN
inlawrev-3407	264	9	while	while	SCONJ
inlawrev-3407	264	10	an	an	DET
inlawrev-3407	264	11	accountant	accountant	NOUN
inlawrev-3407	264	12	must	must	AUX
inlawrev-3407	264	13	be	be	AUX
inlawrev-3407	264	14	cognizant	cognizant	ADJ
inlawrev-3407	264	15	ofthe	ofthe	ADJ
inlawrev-3407	264	16	tax	tax	NOUN
inlawrev-3407	264	17	law	law	NOUN
inlawrev-3407	264	18	,	,	PUNCT
inlawrev-3407	264	19	the	the	DET
inlawrev-3407	264	20	application	application	NOUN
inlawrev-3407	264	21	ofsuch	ofsuch	ADJ
inlawrev-3407	264	22	legal	legal	ADJ
inlawrev-3407	264	23	knowledge	knowledge	NOUN
inlawrev-3407	264	24	in	in	ADP
inlawrev-3407	264	25	accounting	accounting	NOUN
inlawrev-3407	264	26	work	work	NOUN
inlawrev-3407	264	27	"	"	PUNCT
inlawrev-3407	264	28	is	be	AUX
inlawrev-3407	264	29	only	only	ADV
inlawrev-3407	264	30	incidental	incidental	ADJ
inlawrev-3407	264	31	to	to	ADP
inlawrev-3407	264	32	the	the	DET
inlawrev-3407	264	33	accounting	accounting	NOUN
inlawrev-3407	264	34	functions	function	NOUN
inlawrev-3407	264	35	.	.	PUNCT
inlawrev-3407	265	1	"^^	"^^	ADJ
inlawrev-3407	265	2	in	in	ADP
inlawrev-3407	265	3	other	other	ADJ
inlawrev-3407	265	4	words	word	NOUN
inlawrev-3407	265	5	,	,	PUNCT
inlawrev-3407	265	6	under	under	ADP
inlawrev-3407	265	7	the	the	DET
inlawrev-3407	265	8	reasoning	reasoning	NOUN
inlawrev-3407	265	9	of	of	ADP
inlawrev-3407	265	10	the	the	DET
inlawrev-3407	265	11	court	court	NOUN
inlawrev-3407	265	12	in	in	ADP
inlawrev-3407	265	13	bercu	bercu	PROPN
inlawrev-3407	265	14	,	,	PUNCT
inlawrev-3407	265	15	an	an	DET
inlawrev-3407	265	16	accountant	accountant	NOUN
inlawrev-3407	265	17	can	can	AUX
inlawrev-3407	265	18	"	"	PUNCT
inlawrev-3407	265	19	advise	advise	VERB
inlawrev-3407	265	20	on	on	ADP
inlawrev-3407	265	21	a	a	DET
inlawrev-3407	265	22	tax	tax	NOUN
inlawrev-3407	265	23	issue	issue	NOUN
inlawrev-3407	265	24	if	if	SCONJ
inlawrev-3407	265	25	it	it	PRON
inlawrev-3407	265	26	arose	arise	VERB
inlawrev-3407	265	27	during	during	ADP
inlawrev-3407	265	28	the	the	DET
inlawrev-3407	265	29	preparation	preparation	NOUN
inlawrev-3407	265	30	of	of	ADP
inlawrev-3407	265	31	the	the	DET
inlawrev-3407	265	32	[	[	X
inlawrev-3407	265	33	tax	tax	NOUN
inlawrev-3407	265	34	]	]	X
inlawrev-3407	265	35	return	return	NOUN
inlawrev-3407	265	36	but	but	CCONJ
inlawrev-3407	265	37	not	not	PART
inlawrev-3407	265	38	if	if	SCONJ
inlawrev-3407	265	39	the	the	DET
inlawrev-3407	265	40	identical	identical	ADJ
inlawrev-3407	265	41	issue	issue	NOUN
inlawrev-3407	265	42	was	be	AUX
inlawrev-3407	265	43	the	the	DET
inlawrev-3407	265	44	subject	subject	NOUN
inlawrev-3407	265	45	of	of	ADP
inlawrev-3407	265	46	a	a	DET
inlawrev-3407	265	47	separate	separate	ADJ
inlawrev-3407	265	48	engagement	engagement	NOUN
inlawrev-3407	265	49	.	.	PUNCT
inlawrev-3407	266	1	"^^	"^^	PROPN
inlawrev-3407	266	2	it	it	PRON
inlawrev-3407	266	3	is	be	AUX
inlawrev-3407	266	4	important	important	ADJ
inlawrev-3407	266	5	to	to	PART
inlawrev-3407	266	6	note	note	VERB
inlawrev-3407	266	7	that	that	PRON
inlawrev-3407	266	8	bercu	bercu	NOUN
inlawrev-3407	266	9	was	be	AUX
inlawrev-3407	266	10	not	not	PART
inlawrev-3407	266	11	a	a	DET
inlawrev-3407	266	12	member	member	NOUN
inlawrev-3407	266	13	ofthe	ofthe	NOUN
inlawrev-3407	266	14	bar	bar	NOUN
inlawrev-3407	266	15	and	and	CCONJ
inlawrev-3407	266	16	possessed	possess	VERB
inlawrev-3407	266	17	no	no	DET
inlawrev-3407	266	18	formal	formal	ADJ
inlawrev-3407	266	19	legal	legal	ADJ
inlawrev-3407	266	20	education	education	NOUN
inlawrev-3407	266	21	.	.	PUNCT
inlawrev-3407	267	1	nevertheless	nevertheless	ADV
inlawrev-3407	267	2	,	,	PUNCT
inlawrev-3407	267	3	this	this	DET
inlawrev-3407	267	4	case	case	NOUN
inlawrev-3407	267	5	has	have	VERB
inlawrev-3407	267	6	implications	implication	NOUN
inlawrev-3407	267	7	for	for	ADP
inlawrev-3407	267	8	the	the	DET
inlawrev-3407	267	9	lawyer	lawyer	NOUN
inlawrev-3407	267	10	-	-	PUNCT
inlawrev-3407	267	11	accountant	accountant	NOUN
inlawrev-3407	267	12	.	.	PUNCT
inlawrev-3407	268	1	bercu	bercu	PROPN
inlawrev-3407	268	2	appears	appear	VERB
inlawrev-3407	268	3	to	to	PART
inlawrev-3407	268	4	stand	stand	VERB
inlawrev-3407	268	5	for	for	ADP
inlawrev-3407	268	6	the	the	DET
inlawrev-3407	268	7	proposition	proposition	NOUN
inlawrev-3407	268	8	that	that	SCONJ
inlawrev-3407	268	9	no	no	DET
inlawrev-3407	268	10	one	one	NOUN
inlawrev-3407	268	11	may	may	AUX
inlawrev-3407	268	12	render	render	VERB
inlawrev-3407	268	13	tax	tax	NOUN
inlawrev-3407	268	14	advice	advice	NOUN
inlawrev-3407	268	15	unconnected	unconnected	ADJ
inlawrev-3407	268	16	with	with	ADP
inlawrev-3407	268	17	the	the	DET
inlawrev-3407	268	18	preparation	preparation	NOUN
inlawrev-3407	268	19	of	of	ADP
inlawrev-3407	268	20	a	a	DET
inlawrev-3407	268	21	tax	tax	NOUN
inlawrev-3407	268	22	return	return	NOUN
inlawrev-3407	268	23	unless	unless	SCONJ
inlawrev-3407	268	24	that	that	DET
inlawrev-3407	268	25	individual	individual	NOUN
inlawrev-3407	268	26	is	be	AUX
inlawrev-3407	268	27	a	a	DET
inlawrev-3407	268	28	member	member	NOUN
inlawrev-3407	268	29	of	of	ADP
inlawrev-3407	268	30	the	the	DET
inlawrev-3407	268	31	bar	bar	NOUN
inlawrev-3407	268	32	employed	employ	VERB
inlawrev-3407	268	33	in	in	ADP
inlawrev-3407	268	34	a	a	DET
inlawrev-3407	268	35	legal	legal	ADJ
inlawrev-3407	268	36	capacity	capacity	NOUN
inlawrev-3407	268	37	.	.	PUNCT
inlawrev-3407	269	1	however	however	ADV
inlawrev-3407	269	2	,	,	PUNCT
inlawrev-3407	269	3	this	this	PRON
inlawrev-3407	269	4	makes	make	VERB
inlawrev-3407	269	5	little	little	ADJ
inlawrev-3407	269	6	sense	sense	NOUN
inlawrev-3407	269	7	in	in	ADP
inlawrev-3407	269	8	cases	case	NOUN
inlawrev-3407	269	9	where	where	SCONJ
inlawrev-3407	269	10	an	an	DET
inlawrev-3407	269	11	accounting	accounting	NOUN
inlawrev-3407	269	12	firm	firm	NOUN
inlawrev-3407	269	13	employs	employ	VERB
inlawrev-3407	269	14	a	a	DET
inlawrev-3407	269	15	lawyer	lawyer	NOUN
inlawrev-3407	269	16	.	.	PUNCT
inlawrev-3407	270	1	the	the	DET
inlawrev-3407	270	2	court	court	NOUN
inlawrev-3407	270	3	in	in	ADP
inlawrev-3407	270	4	bercu	bercu	PROPN
inlawrev-3407	270	5	seemed	seem	VERB
inlawrev-3407	270	6	concerned	concerned	ADJ
inlawrev-3407	270	7	that	that	SCONJ
inlawrev-3407	270	8	permitting	permit	VERB
inlawrev-3407	270	9	an	an	DET
inlawrev-3407	270	10	accountant	accountant	NOUN
inlawrev-3407	270	11	to	to	PART
inlawrev-3407	270	12	render	render	VERB
inlawrev-3407	270	13	legal	legal	ADJ
inlawrev-3407	270	14	advice	advice	NOUN
inlawrev-3407	270	15	could	could	AUX
inlawrev-3407	270	16	result	result	VERB
inlawrev-3407	270	17	in	in	ADP
inlawrev-3407	270	18	inadequate	inadequate	ADJ
inlawrev-3407	270	19	advice	advice	NOUN
inlawrev-3407	270	20	being	be	AUX
inlawrev-3407	270	21	given	give	VERB
inlawrev-3407	270	22	.	.	PUNCT
inlawrev-3407	271	1	this	this	DET
inlawrev-3407	271	2	concern	concern	NOUN
inlawrev-3407	271	3	89	89	NUM
inlawrev-3407	271	4	.	.	PUNCT
inlawrev-3407	272	1	see	see	VERB
inlawrev-3407	272	2	in	in	ADP
inlawrev-3407	272	3	re	re	NOUN
inlawrev-3407	272	4	bercu	bercu	PROPN
inlawrev-3407	272	5	,	,	PUNCT
inlawrev-3407	272	6	87	87	NUM
inlawrev-3407	272	7	n.e.2d	n.e.2d	NOUN
inlawrev-3407	272	8	45	45	NUM
inlawrev-3407	272	9	1	1	NUM
inlawrev-3407	272	10	,	,	PUNCT
inlawrev-3407	272	11	452	452	NUM
inlawrev-3407	272	12	(	(	PUNCT
inlawrev-3407	272	13	n.y	n.y	PROPN
inlawrev-3407	272	14	.	.	PROPN
inlawrev-3407	272	15	1	1	NUM
inlawrev-3407	272	16	949	949	NUM
inlawrev-3407	272	17	)	)	PUNCT
inlawrev-3407	272	18	.	.	PUNCT
inlawrev-3407	273	1	90	90	NUM
inlawrev-3407	273	2	.	.	PUNCT
inlawrev-3407	273	3	see	see	VERB
inlawrev-3407	273	4	i	i	PRON
inlawrev-3407	273	5	d.	d.	PROPN
inlawrev-3407	273	6	91	91	NUM
inlawrev-3407	273	7	.	.	PUNCT
inlawrev-3407	274	1	in	in	ADP
inlawrev-3407	274	2	re	re	PROPN
inlawrev-3407	274	3	new	new	PROPN
inlawrev-3407	274	4	york	york	PROPN
inlawrev-3407	274	5	county	county	PROPN
inlawrev-3407	274	6	lawyers	lawyer	NOUN
inlawrev-3407	274	7	ass	ass	VERB
inlawrev-3407	274	8	'	'	CCONJ
inlawrev-3407	274	9	n	n	CCONJ
inlawrev-3407	274	10	,	,	PUNCT
inlawrev-3407	274	11	78	78	NUM
inlawrev-3407	274	12	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3407	274	13	at	at	ADP
inlawrev-3407	274	14	2	2	NUM
inlawrev-3407	274	15	11	11	NUM
inlawrev-3407	274	16	,	,	PUNCT
inlawrev-3407	274	17	2	2	NUM
inlawrev-3407	274	18	1	1	NUM
inlawrev-3407	274	19	5	5	NUM
inlawrev-3407	274	20	.	.	NOUN
inlawrev-3407	274	21	92	92	NUM
inlawrev-3407	274	22	.	.	PUNCT
inlawrev-3407	275	1	mat	mat	NOUN
inlawrev-3407	275	2	215	215	NUM
inlawrev-3407	275	3	.	.	PUNCT
inlawrev-3407	275	4	93	93	NUM
inlawrev-3407	275	5	.	.	PUNCT
inlawrev-3407	276	1	/j	/j	INTJ
inlawrev-3407	276	2	.	.	PUNCT
inlawrev-3407	277	1	(	(	PUNCT
inlawrev-3407	277	2	emphasis	emphasis	NOUN
inlawrev-3407	277	3	added	add	VERB
inlawrev-3407	277	4	)	)	PUNCT
inlawrev-3407	277	5	.	.	PUNCT
inlawrev-3407	278	1	94	94	X
inlawrev-3407	278	2	.	.	PUNCT
inlawrev-3407	279	1	see	see	VERB
inlawrev-3407	279	2	i	i	PRON
inlawrev-3407	279	3	d	d	PROPN
inlawrev-3407	279	4	at	at	ADP
inlawrev-3407	279	5	2\6	2\6	NOUN
inlawrev-3407	279	6	.	.	PUNCT
inlawrev-3407	280	1	95	95	NUM
inlawrev-3407	280	2	.	.	PUNCT
inlawrev-3407	281	1	i	i	PRON
inlawrev-3407	281	2	d	d	PROPN
inlawrev-3407	281	3	96	96	NUM
inlawrev-3407	281	4	.	.	PUNCT
inlawrev-3407	282	1	see	see	VERB
inlawrev-3407	282	2	i	i	PRON
inlawrev-3407	282	3	d	d	PROPN
inlawrev-3407	282	4	at	at	ADP
inlawrev-3407	282	5	219	219	NUM
inlawrev-3407	282	6	.	.	PUNCT
inlawrev-3407	283	1	97	97	NUM
inlawrev-3407	283	2	.	.	PUNCT
inlawrev-3407	284	1	i	i	PRON
inlawrev-3407	284	2	d	d	PROPN
inlawrev-3407	284	3	98	98	NUM
inlawrev-3407	284	4	.	.	PUNCT
inlawrev-3407	285	1	mat	mat	NOUN
inlawrev-3407	285	2	216	216	NUM
inlawrev-3407	285	3	.	.	PUNCT
inlawrev-3407	285	4	99	99	NUM
inlawrev-3407	285	5	.	.	PUNCT
inlawrev-3407	286	1	melone	melone	PROPN
inlawrev-3407	286	2	,	,	PUNCT
inlawrev-3407	286	3	supra	supra	PROPN
inlawrev-3407	286	4	note	note	NOUN
inlawrev-3407	286	5	24	24	NUM
inlawrev-3407	286	6	,	,	PUNCT
inlawrev-3407	286	7	at	at	ADP
inlawrev-3407	286	8	62	62	NUM
inlawrev-3407	286	9	.	.	PUNCT
inlawrev-3407	286	10	2000	2000	NUM
inlawrev-3407	286	11	]	]	PUNCT
inlawrev-3407	286	12	accounting	accounting	NOUN
inlawrev-3407	286	13	firms	firm	NOUN
inlawrev-3407	286	14	609	609	NUM
inlawrev-3407	286	15	is	be	AUX
inlawrev-3407	286	16	obviated	obviate	VERB
inlawrev-3407	286	17	when	when	SCONJ
inlawrev-3407	286	18	the	the	DET
inlawrev-3407	286	19	accountant	accountant	NOUN
inlawrev-3407	286	20	giving	give	VERB
inlawrev-3407	286	21	the	the	DET
inlawrev-3407	286	22	advice	advice	NOUN
inlawrev-3407	286	23	is	be	AUX
inlawrev-3407	286	24	also	also	ADV
inlawrev-3407	286	25	an	an	DET
inlawrev-3407	286	26	attorney	attorney	NOUN
inlawrev-3407	286	27	.	.	PUNCT
inlawrev-3407	287	1	thus	thus	ADV
inlawrev-3407	287	2	,	,	PUNCT
inlawrev-3407	287	3	where	where	SCONJ
inlawrev-3407	287	4	an	an	DET
inlawrev-3407	287	5	accounting	accounting	NOUN
inlawrev-3407	287	6	firm	firm	NOUN
inlawrev-3407	287	7	employs	employ	VERB
inlawrev-3407	287	8	an	an	DET
inlawrev-3407	287	9	attorney	attorney	NOUN
inlawrev-3407	287	10	,	,	PUNCT
inlawrev-3407	287	11	applying	apply	VERB
inlawrev-3407	287	12	the	the	DET
inlawrev-3407	287	13	nature	nature	NOUN
inlawrev-3407	287	14	of	of	ADP
inlawrev-3407	287	15	the	the	DET
inlawrev-3407	287	16	services	service	NOUN
inlawrev-3407	287	17	rendered	render	VERB
inlawrev-3407	287	18	test	test	NOUN
inlawrev-3407	287	19	seems	seem	VERB
inlawrev-3407	287	20	inappropriate	inappropriate	ADJ
inlawrev-3407	287	21	as	as	ADP
inlawrev-3407	287	22	a	a	DET
inlawrev-3407	287	23	means	means	NOUN
inlawrev-3407	287	24	of	of	ADP
inlawrev-3407	287	25	protecting	protect	VERB
inlawrev-3407	287	26	the	the	DET
inlawrev-3407	287	27	public	public	NOUN
inlawrev-3407	287	28	from	from	ADP
inlawrev-3407	287	29	receiving	receive	VERB
inlawrev-3407	287	30	poor	poor	ADJ
inlawrev-3407	287	31	advice	advice	NOUN
inlawrev-3407	287	32	.	.	PUNCT
inlawrev-3407	288	1	b.	b.	NOUN
inlawrev-3407	288	2	difficulty	difficulty	NOUN
inlawrev-3407	288	3	with	with	ADP
inlawrev-3407	288	4	the	the	DET
inlawrev-3407	288	5	nature	nature	NOUN
inlawrev-3407	288	6	ofservices	ofservice	NOUN
inlawrev-3407	288	7	rendered	render	VERB
inlawrev-3407	288	8	test	test	VERB
inlawrev-3407	288	9	the	the	DET
inlawrev-3407	288	10	major	major	ADJ
inlawrev-3407	288	11	problem	problem	NOUN
inlawrev-3407	288	12	courts	court	NOUN
inlawrev-3407	288	13	face	face	VERB
inlawrev-3407	288	14	regarding	regard	VERB
inlawrev-3407	288	15	the	the	DET
inlawrev-3407	288	16	nature	nature	NOUN
inlawrev-3407	288	17	ofthe	ofthe	NOUN
inlawrev-3407	288	18	services	service	NOUN
inlawrev-3407	288	19	rendered	render	VERB
inlawrev-3407	288	20	test	test	NOUN
inlawrev-3407	288	21	is	be	AUX
inlawrev-3407	288	22	its	its	PRON
inlawrev-3407	288	23	potential	potential	NOUN
inlawrev-3407	288	24	to	to	PART
inlawrev-3407	288	25	produce	produce	VERB
inlawrev-3407	288	26	absurd	absurd	ADJ
inlawrev-3407	288	27	results	result	NOUN
inlawrev-3407	288	28	.	.	PUNCT
inlawrev-3407	289	1	for	for	ADP
inlawrev-3407	289	2	example	example	NOUN
inlawrev-3407	289	3	,	,	PUNCT
inlawrev-3407	289	4	suppose	suppose	VERB
inlawrev-3407	289	5	that	that	SCONJ
inlawrev-3407	289	6	in	in	ADP
inlawrev-3407	289	7	two	two	NUM
inlawrev-3407	289	8	otherwise	otherwise	ADV
inlawrev-3407	289	9	identical	identical	ADJ
inlawrev-3407	289	10	cases	case	NOUN
inlawrev-3407	289	11	defendant	defendant	VERB
inlawrev-3407	289	12	a	a	DET
inlawrev-3407	289	13	renders	render	VERB
inlawrev-3407	289	14	legal	legal	ADJ
inlawrev-3407	289	15	advice	advice	NOUN
inlawrev-3407	289	16	connected	connect	VERB
inlawrev-3407	289	17	with	with	ADP
inlawrev-3407	289	18	a	a	DET
inlawrev-3407	289	19	tax	tax	NOUN
inlawrev-3407	289	20	return	return	NOUN
inlawrev-3407	289	21	,	,	PUNCT
inlawrev-3407	289	22	and	and	CCONJ
inlawrev-3407	289	23	defendant	defendant	PROPN
inlawrev-3407	289	24	b	b	PROPN
inlawrev-3407	289	25	renders	render	VERB
inlawrev-3407	289	26	the	the	DET
inlawrev-3407	289	27	exact	exact	ADJ
inlawrev-3407	289	28	same	same	ADJ
inlawrev-3407	289	29	advice	advice	NOUN
inlawrev-3407	289	30	,	,	PUNCT
inlawrev-3407	289	31	but	but	CCONJ
inlawrev-3407	289	32	such	such	ADJ
inlawrev-3407	289	33	advice	advice	NOUN
inlawrev-3407	289	34	is	be	AUX
inlawrev-3407	289	35	unconnected	unconnected	ADJ
inlawrev-3407	289	36	with	with	ADP
inlawrev-3407	289	37	the	the	DET
inlawrev-3407	289	38	preparation	preparation	NOUN
inlawrev-3407	289	39	of	of	ADP
inlawrev-3407	289	40	a	a	DET
inlawrev-3407	289	41	tax	tax	NOUN
inlawrev-3407	289	42	return	return	NOUN
inlawrev-3407	289	43	.	.	PUNCT
inlawrev-3407	290	1	presumably	presumably	ADV
inlawrev-3407	290	2	,	,	PUNCT
inlawrev-3407	290	3	under	under	ADP
inlawrev-3407	290	4	the	the	DET
inlawrev-3407	290	5	nature	nature	NOUN
inlawrev-3407	290	6	of	of	ADP
inlawrev-3407	290	7	the	the	DET
inlawrev-3407	290	8	services	service	NOUN
inlawrev-3407	290	9	rendered	render	VERB
inlawrev-3407	290	10	test	test	NOUN
inlawrev-3407	290	11	defendant	defendant	NOUN
inlawrev-3407	290	12	b	b	PROPN
inlawrev-3407	290	13	would	would	AUX
inlawrev-3407	290	14	have	have	AUX
inlawrev-3407	290	15	engaged	engage	VERB
inlawrev-3407	290	16	in	in	ADP
inlawrev-3407	290	17	the	the	DET
inlawrev-3407	290	18	unauthorized	unauthorized	ADJ
inlawrev-3407	290	19	practice	practice	NOUN
inlawrev-3407	290	20	of	of	ADP
inlawrev-3407	290	21	law	law	NOUN
inlawrev-3407	290	22	while	while	SCONJ
inlawrev-3407	290	23	defendant	defendant	NOUN
inlawrev-3407	290	24	a	a	PRON
inlawrev-3407	290	25	would	would	AUX
inlawrev-3407	290	26	not	not	PART
inlawrev-3407	290	27	have	have	VERB
inlawrev-3407	290	28	.	.	PUNCT
inlawrev-3407	291	1	in	in	ADP
inlawrev-3407	291	2	order	order	NOUN
inlawrev-3407	291	3	to	to	PART
inlawrev-3407	291	4	address	address	VERB
inlawrev-3407	291	5	these	these	DET
inlawrev-3407	291	6	inconsistencies	inconsistency	NOUN
inlawrev-3407	291	7	,	,	PUNCT
inlawrev-3407	291	8	the	the	DET
inlawrev-3407	291	9	courts	court	NOUN
inlawrev-3407	291	10	have	have	AUX
inlawrev-3407	291	11	revised	revise	VERB
inlawrev-3407	291	12	the	the	DET
inlawrev-3407	291	13	original	original	ADJ
inlawrev-3407	291	14	test	test	NOUN
inlawrev-3407	291	15	to	to	PART
inlawrev-3407	291	16	focus	focus	VERB
inlawrev-3407	291	17	on	on	ADP
inlawrev-3407	291	18	the	the	DET
inlawrev-3407	291	19	difficulty	difficulty	NOUN
inlawrev-3407	291	20	of	of	ADP
inlawrev-3407	291	21	the	the	DET
inlawrev-3407	291	22	services	service	NOUN
inlawrev-3407	291	23	rendered	render	VERB
inlawrev-3407	291	24	as	as	SCONJ
inlawrev-3407	291	25	opposed	oppose	VERB
inlawrev-3407	291	26	to	to	ADP
inlawrev-3407	291	27	the	the	DET
inlawrev-3407	291	28	nature	nature	NOUN
inlawrev-3407	291	29	ofthose	ofthose	NOUN
inlawrev-3407	291	30	services	service	NOUN
inlawrev-3407	291	31	.	.	PUNCT
inlawrev-3407	292	1	'^	'^	VERB
inlawrev-3407	292	2	two	two	NUM
inlawrev-3407	292	3	leading	lead	VERB
inlawrev-3407	292	4	cases	case	NOUN
inlawrev-3407	292	5	,	,	PUNCT
inlawrev-3407	292	6	both	both	PRON
inlawrev-3407	292	7	of	of	ADP
inlawrev-3407	292	8	which	which	PRON
inlawrev-3407	292	9	rejected	reject	VERB
inlawrev-3407	292	10	the	the	DET
inlawrev-3407	292	11	former	former	ADJ
inlawrev-3407	292	12	test	test	NOUN
inlawrev-3407	292	13	,	,	PUNCT
inlawrev-3407	292	14	applied	apply	VERB
inlawrev-3407	292	15	this	this	DET
inlawrev-3407	292	16	modified	modify	VERB
inlawrev-3407	292	17	approach	approach	NOUN
inlawrev-3407	292	18	.	.	PUNCT
inlawrev-3407	293	1	in	in	ADP
inlawrev-3407	293	2	gardner	gardner	PROPN
inlawrev-3407	293	3	v.	v.	ADP
inlawrev-3407	293	4	conway,^^^	conway,^^^	PROPN
inlawrev-3407	293	5	conway	conway	PROPN
inlawrev-3407	293	6	,	,	PUNCT
inlawrev-3407	293	7	a	a	DET
inlawrev-3407	293	8	public	public	ADJ
inlawrev-3407	293	9	accountant	accountant	NOUN
inlawrev-3407	293	10	and	and	CCONJ
inlawrev-3407	293	11	former	former	ADJ
inlawrev-3407	293	12	deputy	deputy	NOUN
inlawrev-3407	293	13	collector	collector	NOUN
inlawrev-3407	293	14	of	of	ADP
inlawrev-3407	293	15	internal	internal	ADJ
inlawrev-3407	293	16	revenue	revenue	NOUN
inlawrev-3407	293	17	,	,	PUNCT
inlawrev-3407	293	18	prepared	prepared	ADJ
inlawrev-3407	293	19	income	income	NOUN
inlawrev-3407	293	20	tax	tax	NOUN
inlawrev-3407	293	21	returns	return	NOUN
inlawrev-3407	293	22	and	and	CCONJ
inlawrev-3407	293	23	gave	give	VERB
inlawrev-3407	293	24	related	relate	VERB
inlawrev-3407	293	25	professional	professional	ADJ
inlawrev-3407	293	26	advice	advice	NOUN
inlawrev-3407	293	27	to	to	ADP
inlawrev-3407	293	28	clients	client	NOUN
inlawrev-3407	293	29	.	.	PUNCT
inlawrev-3407	294	1	in	in	ADP
inlawrev-3407	294	2	this	this	DET
inlawrev-3407	294	3	particular	particular	ADJ
inlawrev-3407	294	4	case	case	NOUN
inlawrev-3407	294	5	,	,	PUNCT
inlawrev-3407	294	6	the	the	DET
inlawrev-3407	294	7	advice	advice	NOUN
inlawrev-3407	294	8	consisted	consist	VERB
inlawrev-3407	294	9	of	of	ADP
inlawrev-3407	294	10	determining	determine	VERB
inlawrev-3407	294	11	for	for	ADP
inlawrev-3407	294	12	the	the	DET
inlawrev-3407	294	13	taxpayer	taxpayer	NOUN
inlawrev-3407	294	14	whether	whether	SCONJ
inlawrev-3407	294	15	he	he	PRON
inlawrev-3407	294	16	had	have	AUX
inlawrev-3407	294	17	attained	attain	VERB
inlawrev-3407	294	18	lawful	lawful	ADJ
inlawrev-3407	294	19	marriage	marriage	NOUN
inlawrev-3407	294	20	status	status	NOUN
inlawrev-3407	294	21	with	with	ADP
inlawrev-3407	294	22	a	a	DET
inlawrev-3407	294	23	woman	woman	NOUN
inlawrev-3407	294	24	to	to	PART
inlawrev-3407	294	25	whom	whom	PRON
inlawrev-3407	294	26	he	he	PRON
inlawrev-3407	294	27	had	have	AUX
inlawrev-3407	294	28	never	never	ADV
inlawrev-3407	294	29	been	be	AUX
inlawrev-3407	294	30	ceremonially	ceremonially	ADV
inlawrev-3407	294	31	married	marry	VERB
inlawrev-3407	294	32	,	,	PUNCT
inlawrev-3407	294	33	and	and	CCONJ
inlawrev-3407	294	34	whether	whether	SCONJ
inlawrev-3407	294	35	this	this	DET
inlawrev-3407	294	36	taxpayer	taxpayer	NOUN
inlawrev-3407	294	37	and	and	CCONJ
inlawrev-3407	294	38	his	his	PRON
inlawrev-3407	294	39	so	so	ADV
inlawrev-3407	294	40	-	-	PUNCT
inlawrev-3407	294	41	called	call	VERB
inlawrev-3407	294	42	common	common	ADJ
inlawrev-3407	294	43	-	-	PUNCT
inlawrev-3407	294	44	law	law	NOUN
inlawrev-3407	294	45	wife	wife	NOUN
inlawrev-3407	294	46	should	should	AUX
inlawrev-3407	294	47	file	file	VERB
inlawrev-3407	294	48	a	a	DET
inlawrev-3407	294	49	joint	joint	ADJ
inlawrev-3407	294	50	or	or	CCONJ
inlawrev-3407	294	51	separate	separate	ADJ
inlawrev-3407	294	52	tax	tax	NOUN
inlawrev-3407	294	53	return	return	NOUN
inlawrev-3407	294	54	.	.	PUNCT
inlawrev-3407	295	1	'	'	PUNCT
inlawrev-3407	295	2	°	°	NOUN
inlawrev-3407	295	3	^	^	PUNCT
inlawrev-3407	295	4	in	in	ADP
inlawrev-3407	295	5	addition	addition	NOUN
inlawrev-3407	295	6	,	,	PUNCT
inlawrev-3407	295	7	conway	conway	PROPN
inlawrev-3407	295	8	advised	advise	VERB
inlawrev-3407	295	9	the	the	DET
inlawrev-3407	295	10	couple	couple	NOUN
inlawrev-3407	295	11	on	on	ADP
inlawrev-3407	295	12	their	their	PRON
inlawrev-3407	295	13	partnership	partnership	NOUN
inlawrev-3407	295	14	status	status	NOUN
inlawrev-3407	295	15	in	in	ADP
inlawrev-3407	295	16	a	a	DET
inlawrev-3407	295	17	business	business	NOUN
inlawrev-3407	295	18	operation	operation	NOUN
inlawrev-3407	295	19	,	,	PUNCT
inlawrev-3407	295	20	and	and	CCONJ
inlawrev-3407	295	21	advised	advise	VERB
inlawrev-3407	295	22	them	they	PRON
inlawrev-3407	295	23	on	on	ADP
inlawrev-3407	295	24	certain	certain	ADJ
inlawrev-3407	295	25	tax	tax	NOUN
inlawrev-3407	295	26	deductions	deduction	NOUN
inlawrev-3407	295	27	.	.	PUNCT
inlawrev-3407	296	1	*	*	PUNCT
inlawrev-3407	296	2	°	°	ADV
inlawrev-3407	296	3	^	^	PUNCT
inlawrev-3407	296	4	deeming	deem	VERB
inlawrev-3407	296	5	this	this	PRON
inlawrev-3407	296	6	to	to	PART
inlawrev-3407	296	7	be	be	AUX
inlawrev-3407	296	8	the	the	DET
inlawrev-3407	296	9	unauthorized	unauthorized	ADJ
inlawrev-3407	296	10	practice	practice	NOUN
inlawrev-3407	296	11	of	of	ADP
inlawrev-3407	296	12	law	law	NOUN
inlawrev-3407	296	13	,	,	PUNCT
inlawrev-3407	296	14	a	a	DET
inlawrev-3407	296	15	group	group	NOUN
inlawrev-3407	296	16	of	of	ADP
inlawrev-3407	296	17	lawyers	lawyer	NOUN
inlawrev-3407	296	18	brought	bring	VERB
inlawrev-3407	296	19	an	an	DET
inlawrev-3407	296	20	action	action	NOUN
inlawrev-3407	296	21	against	against	ADP
inlawrev-3407	296	22	conway	conway	NOUN
inlawrev-3407	296	23	to	to	PART
inlawrev-3407	296	24	have	have	VERB
inlawrev-3407	296	25	him	he	PRON
inlawrev-3407	296	26	perpetually	perpetually	ADV
inlawrev-3407	296	27	enjoined	enjoin	VERB
inlawrev-3407	296	28	from	from	ADP
inlawrev-3407	296	29	engaging	engage	VERB
inlawrev-3407	296	30	in	in	ADP
inlawrev-3407	296	31	the	the	DET
inlawrev-3407	296	32	practice	practice	NOUN
inlawrev-3407	296	33	of	of	ADP
inlawrev-3407	296	34	law.^^"^	law.^^"^	PROPN
inlawrev-3407	296	35	conway	conway	NOUN
inlawrev-3407	296	36	"	"	PUNCT
inlawrev-3407	296	37	defended	defend	VERB
inlawrev-3407	296	38	[	[	PRON
inlawrev-3407	296	39	himself	himself	PRON
inlawrev-3407	296	40	]	]	PUNCT
inlawrev-3407	296	41	upon	upon	SCONJ
inlawrev-3407	296	42	the	the	DET
inlawrev-3407	296	43	ground	ground	NOUN
inlawrev-3407	296	44	that	that	SCONJ
inlawrev-3407	296	45	,	,	PUNCT
inlawrev-3407	296	46	while	while	SCONJ
inlawrev-3407	296	47	the	the	DET
inlawrev-3407	296	48	preparation	preparation	NOUN
inlawrev-3407	296	49	of	of	ADP
inlawrev-3407	296	50	the	the	DET
inlawrev-3407	296	51	tax	tax	NOUN
inlawrev-3407	296	52	return	return	NOUN
inlawrev-3407	296	53	involved	involve	VERB
inlawrev-3407	296	54	the	the	DET
inlawrev-3407	296	55	determination	determination	NOUN
inlawrev-3407	296	56	of	of	ADP
inlawrev-3407	296	57	legal	legal	ADJ
inlawrev-3407	296	58	questions	question	NOUN
inlawrev-3407	296	59	,	,	PUNCT
inlawrev-3407	296	60	this	this	PRON
inlawrev-3407	296	61	did	do	AUX
inlawrev-3407	296	62	not	not	PART
inlawrev-3407	296	63	constitute	constitute	VERB
inlawrev-3407	296	64	the	the	DET
inlawrev-3407	296	65	practice	practice	NOUN
inlawrev-3407	296	66	oflaw	oflaw	ADJ
inlawrev-3407	296	67	because	because	SCONJ
inlawrev-3407	296	68	the	the	DET
inlawrev-3407	296	69	resolving	resolve	VERB
inlawrev-3407	296	70	ofsuch	ofsuch	ADJ
inlawrev-3407	296	71	questions	question	NOUN
inlawrev-3407	296	72	was	be	AUX
inlawrev-3407	296	73	merely	merely	ADV
inlawrev-3407	296	74	incidental	incidental	ADJ
inlawrev-3407	296	75	to	to	ADP
inlawrev-3407	296	76	the	the	DET
inlawrev-3407	296	77	preparation	preparation	NOUN
inlawrev-3407	296	78	of	of	ADP
inlawrev-3407	296	79	the	the	DET
inlawrev-3407	296	80	retum	retum	NOUN
inlawrev-3407	296	81	.	.	PUNCT
inlawrev-3407	297	1	"^^^	"^^^	PUNCT
inlawrev-3407	298	1	recognizing	recognize	VERB
inlawrev-3407	298	2	that	that	SCONJ
inlawrev-3407	298	3	"	"	PUNCT
inlawrev-3407	298	4	[	[	X
inlawrev-3407	298	5	t]he	t]he	ADV
inlawrev-3407	298	6	line	line	NOUN
inlawrev-3407	298	7	between	between	ADP
inlawrev-3407	298	8	what	what	PRON
inlawrev-3407	298	9	is	be	AUX
inlawrev-3407	298	10	and	and	CCONJ
inlawrev-3407	298	11	what	what	PRON
inlawrev-3407	298	12	is	be	AUX
inlawrev-3407	298	13	not	not	PART
inlawrev-3407	298	14	the	the	DET
inlawrev-3407	298	15	practice	practice	NOUN
inlawrev-3407	298	16	of	of	ADP
inlawrev-3407	298	17	law	law	NOUN
inlawrev-3407	298	18	can	can	AUX
inlawrev-3407	298	19	not	not	PART
inlawrev-3407	298	20	be	be	AUX
inlawrev-3407	298	21	drawn	draw	VERB
inlawrev-3407	298	22	with	with	ADP
inlawrev-3407	298	23	precision,"'	precision,"'	PROPN
inlawrev-3407	298	24	°	°	PROPN
inlawrev-3407	298	25	^	^	PUNCT
inlawrev-3407	298	26	the	the	DET
inlawrev-3407	298	27	court	court	NOUN
inlawrev-3407	298	28	reasoned	reason	VERB
inlawrev-3407	298	29	"	"	PUNCT
inlawrev-3407	298	30	that	that	SCONJ
inlawrev-3407	298	31	the	the	DET
inlawrev-3407	298	32	distinction	distinction	NOUN
inlawrev-3407	298	33	.	.	PUNCT
inlawrev-3407	298	34	.	.	PUNCT
inlawrev-3407	298	35	.	.	PUNCT
inlawrev-3407	299	1	may	may	AUX
inlawrev-3407	299	2	be	be	AUX
inlawrev-3407	299	3	determined	determine	VERB
inlawrev-3407	299	4	only	only	ADV
inlawrev-3407	299	5	from	from	ADP
inlawrev-3407	299	6	a	a	DET
inlawrev-3407	299	7	consideration	consideration	NOUN
inlawrev-3407	299	8	of	of	ADP
inlawrev-3407	299	9	the	the	DET
inlawrev-3407	299	10	nature	nature	NOUN
inlawrev-3407	299	11	of	of	ADP
inlawrev-3407	299	12	the	the	DET
inlawrev-3407	299	13	acts	act	NOUN
inlawrev-3407	299	14	of	of	ADP
inlawrev-3407	299	15	100	100	NUM
inlawrev-3407	299	16	.	.	PUNCT
inlawrev-3407	300	1	see	see	VERB
inlawrev-3407	300	2	agran	agran	ADJ
inlawrev-3407	300	3	v.	v.	ADP
inlawrev-3407	300	4	shapiro	shapiro	PROPN
inlawrev-3407	300	5	,	,	PUNCT
inlawrev-3407	301	1	273	273	NUM
inlawrev-3407	301	2	p.2d	p.2d	SYM
inlawrev-3407	301	3	619	619	NUM
inlawrev-3407	301	4	(	(	PUNCT
inlawrev-3407	301	5	cai	cai	AUX
inlawrev-3407	301	6	.	.	PUNCT
inlawrev-3407	301	7	app	app	PROPN
inlawrev-3407	301	8	.	.	PUNCT
inlawrev-3407	302	1	dep't	dep't	PROPN
inlawrev-3407	302	2	super	super	PROPN
inlawrev-3407	302	3	.	.	PUNCT
inlawrev-3407	303	1	ct	ct	PROPN
inlawrev-3407	303	2	.	.	PROPN
inlawrev-3407	303	3	1954	1954	NUM
inlawrev-3407	303	4	)	)	PUNCT
inlawrev-3407	304	1	;	;	PUNCT
inlawrev-3407	304	2	gardner	gardner	NOUN
inlawrev-3407	304	3	v.	v.	PROPN
inlawrev-3407	304	4	conway	conway	PROPN
inlawrev-3407	304	5	,	,	PUNCT
inlawrev-3407	304	6	48	48	NUM
inlawrev-3407	304	7	n.w.2d	n.w.2d	ADP
inlawrev-3407	304	8	788	788	NUM
inlawrev-3407	304	9	(	(	PUNCT
inlawrev-3407	304	10	minn	minn	PROPN
inlawrev-3407	304	11	.	.	PROPN
inlawrev-3407	304	12	1951	1951	NUM
inlawrev-3407	304	13	)	)	PUNCT
inlawrev-3407	304	14	(	(	PUNCT
inlawrev-3407	304	15	rejecting	reject	VERB
inlawrev-3407	304	16	the	the	DET
inlawrev-3407	304	17	nature	nature	NOUN
inlawrev-3407	304	18	of	of	ADP
inlawrev-3407	304	19	services	service	NOUN
inlawrev-3407	304	20	rendered	render	VERB
inlawrev-3407	304	21	test	test	NOUN
inlawrev-3407	304	22	)	)	PUNCT
inlawrev-3407	304	23	.	.	PUNCT
inlawrev-3407	305	1	101	101	NUM
inlawrev-3407	305	2	.	.	PUNCT
inlawrev-3407	306	1	48n.w.2dat791	48n.w.2dat791	NUM
inlawrev-3407	306	2	.	.	PUNCT
inlawrev-3407	307	1	102	102	NUM
inlawrev-3407	307	2	.	.	X
inlawrev-3407	308	1	seeida.tl9s	seeida.tl9s	PROPN
inlawrev-3407	308	2	.	.	PUNCT
inlawrev-3407	309	1	103	103	NUM
inlawrev-3407	309	2	.	.	PUNCT
inlawrev-3407	310	1	see	see	VERB
inlawrev-3407	310	2	i	i	PRON
inlawrev-3407	310	3	d.	d.	PROPN
inlawrev-3407	310	4	104	104	NUM
inlawrev-3407	310	5	.	.	PUNCT
inlawrev-3407	311	1	see	see	VERB
inlawrev-3407	311	2	i	i	PRON
inlawrev-3407	311	3	d	d	PROPN
inlawrev-3407	311	4	at	at	ADP
inlawrev-3407	311	5	791	791	NUM
inlawrev-3407	311	6	.	.	PUNCT
inlawrev-3407	312	1	105	105	NUM
inlawrev-3407	312	2	.	.	PUNCT
inlawrev-3407	313	1	agran	agran	ADJ
inlawrev-3407	313	2	,	,	PUNCT
inlawrev-3407	313	3	273	273	NUM
inlawrev-3407	313	4	p.2d	p.2d	PUNCT
inlawrev-3407	313	5	at	at	ADP
inlawrev-3407	313	6	625	625	NUM
inlawrev-3407	313	7	(	(	PUNCT
inlawrev-3407	313	8	quoting	quote	VERB
inlawrev-3407	313	9	gardner	gardner	NOUN
inlawrev-3407	313	10	)	)	PUNCT
inlawrev-3407	313	11	.	.	PUNCT
inlawrev-3407	314	1	106	106	NUM
inlawrev-3407	314	2	.	.	PUNCT
inlawrev-3407	314	3	gardner	gardner	NOUN
inlawrev-3407	314	4	,	,	PUNCT
inlawrev-3407	314	5	48	48	NUM
inlawrev-3407	314	6	n.w.2d	n.w.2d	NOUN
inlawrev-3407	314	7	at	at	ADP
inlawrev-3407	314	8	794	794	NUM
inlawrev-3407	314	9	(	(	PUNCT
inlawrev-3407	314	10	quoting	quote	VERB
inlawrev-3407	314	11	cowem	cowem	NOUN
inlawrev-3407	314	12	v.	v.	PROPN
inlawrev-3407	314	13	nelson	nelson	PROPN
inlawrev-3407	314	14	,	,	PUNCT
inlawrev-3407	314	15	290	290	NUM
inlawrev-3407	314	16	n.w	n.w	NOUN
inlawrev-3407	314	17	.	.	PROPN
inlawrev-3407	314	18	795	795	NUM
inlawrev-3407	314	19	,	,	PUNCT
inlawrev-3407	314	20	797	797	NUM
inlawrev-3407	314	21	(	(	PUNCT
inlawrev-3407	314	22	minn	minn	PROPN
inlawrev-3407	314	23	.	.	PROPN
inlawrev-3407	314	24	1940	1940	NUM
inlawrev-3407	314	25	)	)	PUNCT
inlawrev-3407	314	26	)	)	PUNCT
inlawrev-3407	314	27	.	.	PUNCT
inlawrev-3407	315	1	610	610	NUM
inlawrev-3407	315	2	indiana	indiana	PROPN
inlawrev-3407	315	3	law	law	PROPN
inlawrev-3407	315	4	review	review	NOUN
inlawrev-3407	315	5	[	[	X
inlawrev-3407	315	6	vol	vol	NOUN
inlawrev-3407	315	7	.	.	PUNCT
inlawrev-3407	315	8	33:599	33:599	NUM
inlawrev-3407	315	9	service	service	NOUN
inlawrev-3407	315	10	performed	perform	VERB
inlawrev-3407	315	11	in	in	ADP
inlawrev-3407	315	12	each	each	DET
inlawrev-3407	315	13	case	case	NOUN
inlawrev-3407	315	14	.	.	PUNCT
inlawrev-3407	316	1	"'	"'	NOUN
inlawrev-3407	316	2	°	°	PROPN
inlawrev-3407	316	3	^	^	PUNCT
inlawrev-3407	316	4	this	this	DET
inlawrev-3407	316	5	decision	decision	NOUN
inlawrev-3407	316	6	appeared	appear	VERB
inlawrev-3407	316	7	to	to	PART
inlawrev-3407	316	8	mirror	mirror	VERB
inlawrev-3407	316	9	the	the	DET
inlawrev-3407	316	10	nature	nature	NOUN
inlawrev-3407	316	11	of	of	ADP
inlawrev-3407	316	12	the	the	DET
inlawrev-3407	316	13	services	service	NOUN
inlawrev-3407	316	14	rendered	render	VERB
inlawrev-3407	316	15	test	test	NOUN
inlawrev-3407	316	16	,	,	PUNCT
inlawrev-3407	316	17	which	which	PRON
inlawrev-3407	316	18	the	the	DET
inlawrev-3407	316	19	court	court	NOUN
inlawrev-3407	316	20	previously	previously	ADV
inlawrev-3407	316	21	had	have	AUX
inlawrev-3407	316	22	rejected	reject	VERB
inlawrev-3407	316	23	.	.	PUNCT
inlawrev-3407	317	1	'	'	PUNCT
inlawrev-3407	317	2	^^	^^	PUNCT
inlawrev-3407	317	3	hovs^ever	hovs^ever	PROPN
inlawrev-3407	317	4	,	,	PUNCT
inlawrev-3407	317	5	the	the	DET
inlawrev-3407	317	6	court	court	NOUN
inlawrev-3407	317	7	elaborated	elaborate	VERB
inlawrev-3407	317	8	that	that	SCONJ
inlawrev-3407	317	9	the	the	DET
inlawrev-3407	317	10	difficulty	difficulty	NOUN
inlawrev-3407	317	11	in	in	ADP
inlawrev-3407	317	12	applying	apply	VERB
inlawrev-3407	317	13	the	the	DET
inlawrev-3407	317	14	existing	exist	VERB
inlawrev-3407	317	15	test	test	NOUN
inlawrev-3407	317	16	arises	arise	VERB
inlawrev-3407	317	17	only	only	ADV
inlawrev-3407	317	18	when	when	SCONJ
inlawrev-3407	317	19	the	the	DET
inlawrev-3407	317	20	services	service	NOUN
inlawrev-3407	317	21	in	in	ADP
inlawrev-3407	317	22	question	question	NOUN
inlawrev-3407	317	23	are	be	AUX
inlawrev-3407	317	24	"	"	PUNCT
inlawrev-3407	317	25	incidental	incidental	ADJ
inlawrev-3407	317	26	to	to	ADP
inlawrev-3407	317	27	the	the	DET
inlawrev-3407	317	28	performance	performance	NOUN
inlawrev-3407	317	29	of	of	ADP
inlawrev-3407	317	30	other	other	ADJ
inlawrev-3407	317	31	services	service	NOUN
inlawrev-3407	317	32	ofa	ofa	PROPN
inlawrev-3407	317	33	nonlegal	nonlegal	ADJ
inlawrev-3407	317	34	character	character	NOUN
inlawrev-3407	317	35	,	,	PUNCT
inlawrev-3407	317	36	"	"	PUNCT
inlawrev-3407	317	37	such	such	ADJ
inlawrev-3407	317	38	as	as	ADP
inlawrev-3407	317	39	accounting	account	VERB
inlawrev-3407	317	40	.	.	PUNCT
inlawrev-3407	318	1	'	'	PUNCT
inlawrev-3407	318	2	^^	^^	PUNCT
inlawrev-3407	318	3	when	when	SCONJ
inlawrev-3407	318	4	services	service	NOUN
inlawrev-3407	318	5	are	be	AUX
inlawrev-3407	318	6	not	not	PART
inlawrev-3407	318	7	incidental	incidental	ADJ
inlawrev-3407	318	8	to	to	PART
inlawrev-3407	318	9	tax	tax	NOUN
inlawrev-3407	318	10	return	return	NOUN
inlawrev-3407	318	11	preparation	preparation	NOUN
inlawrev-3407	318	12	,	,	PUNCT
inlawrev-3407	318	13	the	the	DET
inlawrev-3407	318	14	test	test	NOUN
inlawrev-3407	318	15	becomes	become	VERB
inlawrev-3407	318	16	whether	whether	SCONJ
inlawrev-3407	318	17	the	the	DET
inlawrev-3407	318	18	legal	legal	ADJ
inlawrev-3407	318	19	questions	question	NOUN
inlawrev-3407	318	20	at	at	ADP
inlawrev-3407	318	21	issue	issue	NOUN
inlawrev-3407	318	22	are	be	AUX
inlawrev-3407	318	23	difficult	difficult	ADJ
inlawrev-3407	318	24	or	or	CCONJ
inlawrev-3407	318	25	doubtful	doubtful	ADJ
inlawrev-3407	318	26	to	to	ADP
inlawrev-3407	318	27	such	such	DET
inlawrev-3407	318	28	a	a	DET
inlawrev-3407	318	29	degree	degree	NOUN
inlawrev-3407	318	30	that	that	SCONJ
inlawrev-3407	318	31	"	"	PUNCT
inlawrev-3407	318	32	to	to	PART
inlawrev-3407	318	33	safeguard	safeguard	VERB
inlawrev-3407	318	34	the	the	DET
inlawrev-3407	318	35	public	public	NOUN
inlawrev-3407	318	36	,	,	PUNCT
inlawrev-3407	318	37	[	[	X
inlawrev-3407	318	38	they	they	PRON
inlawrev-3407	318	39	]	]	PUNCT
inlawrev-3407	318	40	demand	demand	VERB
inlawrev-3407	318	41	the	the	DET
inlawrev-3407	318	42	application	application	NOUN
inlawrev-3407	318	43	of	of	ADP
inlawrev-3407	318	44	a	a	DET
inlawrev-3407	318	45	trained	train	VERB
inlawrev-3407	318	46	legal	legal	ADJ
inlawrev-3407	318	47	mind	mind	NOUN
inlawrev-3407	318	48	.	.	PUNCT
inlawrev-3407	319	1	"	"	PUNCT
inlawrev-3407	319	2	''	''	PUNCT
inlawrev-3407	319	3	°	°	SCONJ
inlawrev-3407	319	4	the	the	DET
inlawrev-3407	319	5	court	court	NOUN
inlawrev-3407	319	6	decided	decide	VERB
inlawrev-3407	319	7	against	against	ADP
inlawrev-3407	319	8	conway	conway	NOUN
inlawrev-3407	319	9	noting	note	VERB
inlawrev-3407	319	10	that	that	SCONJ
inlawrev-3407	319	11	"	"	PUNCT
inlawrev-3407	319	12	[	[	X
inlawrev-3407	319	13	ajlthough	ajlthough	NOUN
inlawrev-3407	319	14	the	the	DET
inlawrev-3407	319	15	preparation	preparation	NOUN
inlawrev-3407	319	16	of	of	ADP
inlawrev-3407	319	17	the	the	DET
inlawrev-3407	319	18	income	income	NOUN
inlawrev-3407	319	19	tax	tax	NOUN
inlawrev-3407	319	20	return	return	NOUN
inlawrev-3407	319	21	was	be	AUX
inlawrev-3407	319	22	not	not	PART
inlawrev-3407	319	23	itselfthe	itselfthe	ADJ
inlawrev-3407	319	24	practice	practice	NOUN
inlawrev-3407	319	25	oflaw	oflaw	NOUN
inlawrev-3407	319	26	,	,	PUNCT
inlawrev-3407	319	27	[	[	X
inlawrev-3407	319	28	conway	conway	NOUN
inlawrev-3407	319	29	had	have	VERB
inlawrev-3407	319	30	]	]	X
inlawrev-3407	319	31	,	,	PUNCT
inlawrev-3407	319	32	incidental	incidental	ADJ
inlawrev-3407	319	33	to	to	ADP
inlawrev-3407	319	34	such	such	ADJ
inlawrev-3407	319	35	preparation	preparation	NOUN
inlawrev-3407	319	36	,	,	PUNCT
inlawrev-3407	319	37	resolved	resolve	VERB
inlawrev-3407	319	38	certain	certain	ADJ
inlawrev-3407	319	39	difficult	difficult	ADJ
inlawrev-3407	319	40	legal	legal	ADJ
inlawrev-3407	319	41	questions	question	NOUN
inlawrev-3407	319	42	which	which	PRON
inlawrev-3407	319	43	,	,	PUNCT
inlawrev-3407	319	44	taken	take	VERB
inlawrev-3407	319	45	as	as	ADP
inlawrev-3407	319	46	a	a	DET
inlawrev-3407	319	47	whole	whole	NOUN
inlawrev-3407	319	48	,	,	PUNCT
inlawrev-3407	319	49	constituted	constitute	VERB
inlawrev-3407	319	50	the	the	DET
inlawrev-3407	319	51	practice	practice	NOUN
inlawrev-3407	319	52	of	of	ADP
inlawrev-3407	319	53	law	law	NOUN
inlawrev-3407	319	54	.	.	PUNCT
inlawrev-3407	320	1	"	"	PUNCT
inlawrev-3407	320	2	"	"	PUNCT
inlawrev-3407	320	3	'	'	PUNCT
inlawrev-3407	320	4	the	the	DET
inlawrev-3407	320	5	court	court	NOUN
inlawrev-3407	320	6	concluded	conclude	VERB
inlawrev-3407	320	7	that	that	SCONJ
inlawrev-3407	320	8	"	"	PUNCT
inlawrev-3407	320	9	[	[	X
inlawrev-3407	320	10	w]hen	w]hen	ADV
inlawrev-3407	320	11	an	an	DET
inlawrev-3407	320	12	accountant	accountant	NOUN
inlawrev-3407	320	13	...	...	PUNCT
inlawrev-3407	320	14	is	be	AUX
inlawrev-3407	320	15	faced	face	VERB
inlawrev-3407	320	16	with	with	ADP
inlawrev-3407	320	17	difficult	difficult	ADJ
inlawrev-3407	320	18	or	or	CCONJ
inlawrev-3407	320	19	doubtful	doubtful	ADJ
inlawrev-3407	320	20	questions	question	NOUN
inlawrev-3407	320	21	of	of	ADP
inlawrev-3407	320	22	the	the	DET
inlawrev-3407	320	23	interpretation	interpretation	NOUN
inlawrev-3407	320	24	or	or	CCONJ
inlawrev-3407	320	25	application	application	NOUN
inlawrev-3407	320	26	ofstatutes	ofstatute	NOUN
inlawrev-3407	320	27	,	,	PUNCT
inlawrev-3407	320	28	administrative	administrative	ADJ
inlawrev-3407	320	29	regulations	regulation	NOUN
inlawrev-3407	320	30	and	and	CCONJ
inlawrev-3407	320	31	rulings	ruling	NOUN
inlawrev-3407	320	32	,	,	PUNCT
inlawrev-3407	320	33	court	court	NOUN
inlawrev-3407	320	34	decisions	decision	NOUN
inlawrev-3407	320	35	,	,	PUNCT
inlawrev-3407	320	36	or	or	CCONJ
inlawrev-3407	320	37	general	general	ADJ
inlawrev-3407	320	38	law	law	NOUN
inlawrev-3407	320	39	,	,	PUNCT
inlawrev-3407	320	40	it	it	PRON
inlawrev-3407	320	41	is	be	AUX
inlawrev-3407	320	42	his	his	PRON
inlawrev-3407	320	43	duty	duty	NOUN
inlawrev-3407	320	44	to	to	PART
inlawrev-3407	320	45	leave	leave	VERB
inlawrev-3407	320	46	the	the	DET
inlawrev-3407	320	47	determination	determination	NOUN
inlawrev-3407	320	48	of	of	ADP
inlawrev-3407	320	49	such	such	ADJ
inlawrev-3407	320	50	questions	question	NOUN
inlawrev-3407	320	51	to	to	ADP
inlawrev-3407	320	52	a	a	DET
inlawrev-3407	320	53	lawyer	lawyer	NOUN
inlawrev-3407	320	54	.	.	PUNCT
inlawrev-3407	321	1	"	"	PUNCT
inlawrev-3407	321	2	"	"	PUNCT
inlawrev-3407	321	3	'	'	PUNCT
inlawrev-3407	321	4	in	in	ADP
inlawrev-3407	321	5	agran	agran	PROPN
inlawrev-3407	321	6	v.	v.	ADP
inlawrev-3407	321	7	shapiro	shapiro	PROPN
inlawrev-3407	321	8	,	,	PUNCT
inlawrev-3407	321	9	^^^	^^^	PROPN
inlawrev-3407	321	10	agran	agran	NOUN
inlawrev-3407	321	11	,	,	PUNCT
inlawrev-3407	321	12	a	a	DET
inlawrev-3407	321	13	cpa	cpa	NOUN
inlawrev-3407	321	14	,	,	PUNCT
inlawrev-3407	321	15	was	be	AUX
inlawrev-3407	321	16	retained	retain	VERB
inlawrev-3407	321	17	as	as	ADP
inlawrev-3407	321	18	an	an	DET
inlawrev-3407	321	19	accountant	accountant	NOUN
inlawrev-3407	321	20	and	and	CCONJ
inlawrev-3407	321	21	auditor	auditor	NOUN
inlawrev-3407	321	22	for	for	ADP
inlawrev-3407	321	23	motor	motor	NOUN
inlawrev-3407	321	24	sales	sale	NOUN
inlawrev-3407	321	25	of	of	ADP
inlawrev-3407	321	26	california	california	PROPN
inlawrev-3407	321	27	,	,	PUNCT
inlawrev-3407	321	28	inc	inc	PROPN
inlawrev-3407	321	29	.	.	PROPN
inlawrev-3407	322	1	he	he	PRON
inlawrev-3407	322	2	was	be	AUX
inlawrev-3407	322	3	also	also	ADV
inlawrev-3407	322	4	hired	hire	VERB
inlawrev-3407	322	5	to	to	PART
inlawrev-3407	322	6	prepare	prepare	VERB
inlawrev-3407	322	7	the	the	DET
inlawrev-3407	322	8	owners	owner	NOUN
inlawrev-3407	322	9	'	'	PART
inlawrev-3407	322	10	individual	individual	ADJ
inlawrev-3407	322	11	income	income	NOUN
inlawrev-3407	322	12	tax	tax	NOUN
inlawrev-3407	322	13	returns	return	NOUN
inlawrev-3407	322	14	.	.	PUNCT
inlawrev-3407	323	1	when	when	SCONJ
inlawrev-3407	323	2	problems	problem	NOUN
inlawrev-3407	323	3	arose	arise	VERB
inlawrev-3407	323	4	regarding	regard	VERB
inlawrev-3407	323	5	classification	classification	NOUN
inlawrev-3407	323	6	of	of	ADP
inlawrev-3407	323	7	a	a	DET
inlawrev-3407	323	8	net	net	ADJ
inlawrev-3407	323	9	operating	operating	NOUN
inlawrev-3407	323	10	loss	loss	NOUN
inlawrev-3407	323	11	,	,	PUNCT
inlawrev-3407	323	12	agran	agran	PROPN
inlawrev-3407	323	13	met	meet	VERB
inlawrev-3407	323	14	with	with	ADP
inlawrev-3407	323	15	the	the	DET
inlawrev-3407	323	16	appropriate	appropriate	ADJ
inlawrev-3407	323	17	treasury	treasury	NOUN
inlawrev-3407	323	18	agents	agent	NOUN
inlawrev-3407	323	19	to	to	PART
inlawrev-3407	323	20	resolve	resolve	VERB
inlawrev-3407	323	21	the	the	DET
inlawrev-3407	323	22	matter	matter	NOUN
inlawrev-3407	323	23	.	.	PUNCT
inlawrev-3407	324	1	"	"	PUNCT
inlawrev-3407	324	2	'	'	PUNCT
inlawrev-3407	324	3	*	*	VERB
inlawrev-3407	324	4	in	in	ADP
inlawrev-3407	324	5	support	support	NOUN
inlawrev-3407	324	6	of	of	ADP
inlawrev-3407	324	7	his	his	PRON
inlawrev-3407	324	8	position	position	NOUN
inlawrev-3407	324	9	,	,	PUNCT
inlawrev-3407	324	10	agran	agran	PROPN
inlawrev-3407	324	11	testified	testify	VERB
inlawrev-3407	324	12	that	that	SCONJ
inlawrev-3407	324	13	he	he	PRON
inlawrev-3407	324	14	spent	spend	VERB
inlawrev-3407	324	15	five	five	NUM
inlawrev-3407	324	16	days	day	NOUN
inlawrev-3407	324	17	doing	do	VERB
inlawrev-3407	324	18	legal	legal	ADJ
inlawrev-3407	324	19	research	research	NOUN
inlawrev-3407	324	20	,	,	PUNCT
inlawrev-3407	324	21	read	read	VERB
inlawrev-3407	324	22	more	more	ADJ
inlawrev-3407	324	23	than	than	ADP
inlawrev-3407	324	24	100	100	NUM
inlawrev-3407	324	25	legal	legal	ADJ
inlawrev-3407	324	26	opinions	opinion	NOUN
inlawrev-3407	324	27	,	,	PUNCT
inlawrev-3407	324	28	reports	report	NOUN
inlawrev-3407	324	29	,	,	PUNCT
inlawrev-3407	324	30	and	and	CCONJ
inlawrev-3407	324	31	decisions	decision	NOUN
inlawrev-3407	324	32	on	on	ADP
inlawrev-3407	324	33	the	the	DET
inlawrev-3407	324	34	law	law	NOUN
inlawrev-3407	324	35	involved	involve	VERB
inlawrev-3407	324	36	,	,	PUNCT
inlawrev-3407	324	37	and	and	CCONJ
inlawrev-3407	324	38	cited	cite	VERB
inlawrev-3407	324	39	several	several	ADJ
inlawrev-3407	324	40	of	of	ADP
inlawrev-3407	324	41	these	these	DET
inlawrev-3407	324	42	cases	case	NOUN
inlawrev-3407	324	43	in	in	ADP
inlawrev-3407	324	44	his	his	PRON
inlawrev-3407	324	45	meetings	meeting	NOUN
inlawrev-3407	324	46	with	with	ADP
inlawrev-3407	324	47	treasury	treasury	PROPN
inlawrev-3407	324	48	department	department	NOUN
inlawrev-3407	324	49	officials	official	NOUN
inlawrev-3407	324	50	.	.	PUNCT
inlawrev-3407	325	1	"^	"^	VERB
inlawrev-3407	325	2	in	in	ADP
inlawrev-3407	325	3	determining	determine	VERB
inlawrev-3407	325	4	what	what	PRON
inlawrev-3407	325	5	constitutes	constitute	VERB
inlawrev-3407	325	6	the	the	DET
inlawrev-3407	325	7	practice	practice	NOUN
inlawrev-3407	325	8	oflaw	oflaw	NOUN
inlawrev-3407	325	9	,	,	PUNCT
inlawrev-3407	325	10	the	the	DET
inlawrev-3407	325	11	court	court	NOUN
inlawrev-3407	325	12	rejected	reject	VERB
inlawrev-3407	325	13	the	the	DET
inlawrev-3407	325	14	test	test	NOUN
inlawrev-3407	325	15	formulated	formulate	VERB
inlawrev-3407	325	16	by	by	ADP
inlawrev-3407	325	17	the	the	DET
inlawrev-3407	325	18	court	court	NOUN
inlawrev-3407	325	19	in	in	ADP
inlawrev-3407	325	20	bercu}^^	bercu}^^	PROPN
inlawrev-3407	325	21	in	in	ADP
inlawrev-3407	325	22	agran	agran	ADJ
inlawrev-3407	325	23	,	,	PUNCT
inlawrev-3407	325	24	the	the	DET
inlawrev-3407	325	25	court	court	NOUN
inlawrev-3407	325	26	found	find	VERB
inlawrev-3407	325	27	that	that	SCONJ
inlawrev-3407	325	28	legal	legal	ADJ
inlawrev-3407	325	29	service	service	NOUN
inlawrev-3407	325	30	activities	activity	NOUN
inlawrev-3407	325	31	that	that	PRON
inlawrev-3407	325	32	are	be	AUX
inlawrev-3407	325	33	incidental	incidental	ADJ
inlawrev-3407	325	34	to	to	ADP
inlawrev-3407	325	35	one	one	PRON
inlawrev-3407	325	36	's	's	PART
inlawrev-3407	325	37	regular	regular	ADJ
inlawrev-3407	325	38	course	course	NOUN
inlawrev-3407	325	39	of	of	ADP
inlawrev-3407	325	40	business	business	NOUN
inlawrev-3407	325	41	is	be	AUX
inlawrev-3407	325	42	not	not	PART
inlawrev-3407	325	43	determinative	determinative	ADJ
inlawrev-3407	325	44	.	.	PUNCT
inlawrev-3407	326	1	"^	"^	PUNCT
inlawrev-3407	327	1	under	under	ADP
inlawrev-3407	327	2	the	the	DET
inlawrev-3407	327	3	agran	agran	ADJ
inlawrev-3407	327	4	court	court	NOUN
inlawrev-3407	327	5	's	's	PART
inlawrev-3407	327	6	approach	approach	NOUN
inlawrev-3407	327	7	,	,	PUNCT
inlawrev-3407	327	8	one	one	NUM
inlawrev-3407	327	9	"	"	PUNCT
inlawrev-3407	327	10	is	be	AUX
inlawrev-3407	327	11	practicing	practice	VERB
inlawrev-3407	327	12	law	law	NOUN
inlawrev-3407	327	13	if	if	SCONJ
inlawrev-3407	327	14	difficult	difficult	ADJ
inlawrev-3407	327	15	or	or	CCONJ
inlawrev-3407	327	16	doubtful	doubtful	ADJ
inlawrev-3407	327	17	legal	legal	ADJ
inlawrev-3407	327	18	questions	question	NOUN
inlawrev-3407	327	19	are	be	AUX
inlawrev-3407	327	20	involved	involve	VERB
inlawrev-3407	327	21	which	which	PRON
inlawrev-3407	327	22	,	,	PUNCT
inlawrev-3407	327	23	to	to	PART
inlawrev-3407	327	24	safeguard	safeguard	VERB
inlawrev-3407	327	25	the	the	DET
inlawrev-3407	327	26	public	public	NOUN
inlawrev-3407	327	27	,	,	PUNCT
inlawrev-3407	327	28	reasonably	reasonably	ADV
inlawrev-3407	327	29	demand	demand	VERB
inlawrev-3407	327	30	the	the	DET
inlawrev-3407	327	31	application	application	NOUN
inlawrev-3407	327	32	of	of	ADP
inlawrev-3407	327	33	a	a	DET
inlawrev-3407	327	34	trained	train	VERB
inlawrev-3407	327	35	legal	legal	ADJ
inlawrev-3407	327	36	mind	mind	NOUN
inlawrev-3407	327	37	.	.	PUNCT
inlawrev-3407	328	1	"	"	PUNCT
inlawrev-3407	328	2	"	"	PUNCT
inlawrev-3407	328	3	*	*	PUNCT
inlawrev-3407	328	4	whether	whether	SCONJ
inlawrev-3407	328	5	something	something	PRON
inlawrev-3407	328	6	is	be	AUX
inlawrev-3407	328	7	a	a	DET
inlawrev-3407	328	8	difficult	difficult	ADJ
inlawrev-3407	328	9	or	or	CCONJ
inlawrev-3407	328	10	doubtful	doubtful	ADJ
inlawrev-3407	328	11	question	question	NOUN
inlawrev-3407	328	12	is	be	AUX
inlawrev-3407	328	13	to	to	PART
inlawrev-3407	328	14	be	be	AUX
inlawrev-3407	328	15	measured	measure	VERB
inlawrev-3407	328	16	by	by	ADP
inlawrev-3407	328	17	the	the	DET
inlawrev-3407	328	18	understanding	understanding	NOUN
inlawrev-3407	328	19	"	"	PUNCT
inlawrev-3407	328	20	possessed	possess	VERB
inlawrev-3407	328	21	by	by	ADP
inlawrev-3407	328	22	a	a	DET
inlawrev-3407	328	23	reasonably	reasonably	ADV
inlawrev-3407	328	24	intelligent	intelligent	ADJ
inlawrev-3407	328	25	layman	layman	NOUN
inlawrev-3407	328	26	who	who	PRON
inlawrev-3407	328	27	is	be	AUX
inlawrev-3407	328	28	reasonably	reasonably	ADV
inlawrev-3407	328	29	107	107	NUM
inlawrev-3407	328	30	.	.	PUNCT
inlawrev-3407	329	1	i	i	PRON
inlawrev-3407	329	2	d.	d.	PROPN
inlawrev-3407	329	3	2x196	2x196	PROPN
inlawrev-3407	329	4	.	.	PUNCT
inlawrev-3407	330	1	108	108	NUM
inlawrev-3407	330	2	.	.	PUNCT
inlawrev-3407	331	1	see	see	VERB
inlawrev-3407	331	2	i	i	PRON
inlawrev-3407	331	3	d.	d.	PROPN
inlawrev-3407	331	4	109	109	NUM
inlawrev-3407	331	5	.	.	PUNCT
inlawrev-3407	332	1	i	i	PRON
inlawrev-3407	332	2	d	d	PROPN
inlawrev-3407	332	3	110	110	NUM
inlawrev-3407	332	4	.	.	PUNCT
inlawrev-3407	333	1	i	i	PRON
inlawrev-3407	333	2	d	d	PROPN
inlawrev-3407	333	3	111	111	NUM
inlawrev-3407	333	4	.	.	PUNCT
inlawrev-3407	333	5	idat79s	idat79s	PROPN
inlawrev-3407	333	6	.	.	PUNCT
inlawrev-3407	334	1	112	112	NUM
inlawrev-3407	334	2	.	.	PUNCT
inlawrev-3407	335	1	i	i	PRON
inlawrev-3407	335	2	d	d	PROPN
inlawrev-3407	335	3	at	at	ADP
inlawrev-3407	335	4	791	791	NUM
inlawrev-3407	335	5	.	.	PUNCT
inlawrev-3407	336	1	113	113	NUM
inlawrev-3407	336	2	.	.	X
inlawrev-3407	337	1	273	273	NUM
inlawrev-3407	337	2	p.2d	p.2d	NUM
inlawrev-3407	337	3	619	619	NUM
inlawrev-3407	337	4	,	,	PUNCT
inlawrev-3407	337	5	620	620	NUM
inlawrev-3407	337	6	-	-	SYM
inlawrev-3407	337	7	22	22	NUM
inlawrev-3407	337	8	(	(	PUNCT
inlawrev-3407	337	9	cal	cal	PROPN
inlawrev-3407	337	10	.	.	PUNCT
inlawrev-3407	338	1	app	app	PROPN
inlawrev-3407	338	2	.	.	PUNCT
inlawrev-3407	339	1	dep't	dep't	PROPN
inlawrev-3407	339	2	super	super	PROPN
inlawrev-3407	339	3	.	.	PUNCT
inlawrev-3407	340	1	ct	ct	NUM
inlawrev-3407	340	2	1954	1954	NUM
inlawrev-3407	340	3	)	)	PUNCT
inlawrev-3407	340	4	.	.	PUNCT
inlawrev-3407	341	1	114	114	NUM
inlawrev-3407	341	2	.	.	PUNCT
inlawrev-3407	342	1	see	see	VERB
inlawrev-3407	342	2	i	i	PRON
inlawrev-3407	342	3	d	d	PROPN
inlawrev-3407	342	4	at	at	ADP
inlawrev-3407	342	5	622	622	NUM
inlawrev-3407	342	6	.	.	PUNCT
inlawrev-3407	343	1	115	115	NUM
inlawrev-3407	343	2	.	.	PUNCT
inlawrev-3407	344	1	see	see	VERB
inlawrev-3407	344	2	i	i	PROPN
inlawrev-3407	344	3	d	d	PROPN
inlawrev-3407	344	4	116	116	PROPN
inlawrev-3407	344	5	.	.	PUNCT
inlawrev-3407	345	1	see	see	VERB
inlawrev-3407	345	2	i	i	PRON
inlawrev-3407	345	3	d	d	PROPN
inlawrev-3407	345	4	at	at	ADP
inlawrev-3407	345	5	625	625	NUM
inlawrev-3407	345	6	.	.	PUNCT
inlawrev-3407	346	1	117	117	NUM
inlawrev-3407	346	2	.	.	PUNCT
inlawrev-3407	347	1	see	see	VERB
inlawrev-3407	347	2	i	i	PROPN
inlawrev-3407	347	3	d	d	PROPN
inlawrev-3407	347	4	118	118	NUM
inlawrev-3407	347	5	.	.	PUNCT
inlawrev-3407	348	1	i	i	PRON
inlawrev-3407	348	2	d	d	PROPN
inlawrev-3407	348	3	at	at	ADP
inlawrev-3407	348	4	626	626	NUM
inlawrev-3407	348	5	(	(	PUNCT
inlawrev-3407	348	6	quoting	quote	VERB
inlawrev-3407	348	7	gardner	gardner	NOUN
inlawrev-3407	348	8	v.	v.	ADP
inlawrev-3407	348	9	conway	conway	PROPN
inlawrev-3407	348	10	,	,	PUNCT
inlawrev-3407	348	11	48	48	NUM
inlawrev-3407	348	12	n.w.2d	n.w.2d	ADP
inlawrev-3407	348	13	788	788	NUM
inlawrev-3407	348	14	,	,	PUNCT
inlawrev-3407	348	15	796	796	NUM
inlawrev-3407	348	16	(	(	PUNCT
inlawrev-3407	348	17	minn	minn	PROPN
inlawrev-3407	348	18	.	.	PROPN
inlawrev-3407	348	19	1951	1951	NUM
inlawrev-3407	348	20	)	)	PUNCT
inlawrev-3407	348	21	)	)	PUNCT
inlawrev-3407	348	22	.	.	PUNCT
inlawrev-3407	349	1	2000	2000	NUM
inlawrev-3407	349	2	]	]	PUNCT
inlawrev-3407	349	3	accounting	accounting	NOUN
inlawrev-3407	349	4	firms	firm	NOUN
inlawrev-3407	349	5	6	6	NUM
inlawrev-3407	349	6	1	1	NUM
inlawrev-3407	349	7	1	1	NUM
inlawrev-3407	349	8	familiar	familiar	ADJ
inlawrev-3407	349	9	with	with	ADP
inlawrev-3407	349	10	similar	similar	ADJ
inlawrev-3407	349	11	transactions	transaction	NOUN
inlawrev-3407	349	12	.	.	PUNCT
inlawrev-3407	350	1	"^*^	"^*^	PUNCT
inlawrev-3407	350	2	the	the	DET
inlawrev-3407	350	3	court	court	NOUN
inlawrev-3407	350	4	ruled	rule	VERB
inlawrev-3407	350	5	that	that	SCONJ
inlawrev-3407	350	6	agran	agran	NOUN
inlawrev-3407	350	7	's	's	PART
inlawrev-3407	350	8	preparation	preparation	NOUN
inlawrev-3407	350	9	of	of	ADP
inlawrev-3407	350	10	the	the	DET
inlawrev-3407	350	11	income	income	NOUN
inlawrev-3407	350	12	tax	tax	NOUN
inlawrev-3407	350	13	returns	return	NOUN
inlawrev-3407	350	14	in	in	ADP
inlawrev-3407	350	15	question	question	NOUN
inlawrev-3407	350	16	did	do	AUX
inlawrev-3407	350	17	not	not	PART
inlawrev-3407	350	18	amount	amount	VERB
inlawrev-3407	350	19	to	to	ADP
inlawrev-3407	350	20	the	the	DET
inlawrev-3407	350	21	practice	practice	NOUN
inlawrev-3407	350	22	of	of	ADP
inlawrev-3407	350	23	law	law	NOUN
inlawrev-3407	350	24	.	.	PUNCT
inlawrev-3407	351	1	'^^	'^^	PROPN
inlawrev-3407	352	1	according	accord	VERB
inlawrev-3407	352	2	to	to	ADP
inlawrev-3407	352	3	the	the	DET
inlawrev-3407	352	4	court	court	NOUN
inlawrev-3407	352	5	,	,	PUNCT
inlawrev-3407	352	6	any	any	DET
inlawrev-3407	352	7	"	"	PUNCT
inlawrev-3407	352	8	layman	layman	NOUN
inlawrev-3407	352	9	without	without	ADP
inlawrev-3407	352	10	legal	legal	ADJ
inlawrev-3407	352	11	or	or	CCONJ
inlawrev-3407	352	12	accounting	accounting	NOUN
inlawrev-3407	352	13	training	training	NOUN
inlawrev-3407	352	14	might	might	AUX
inlawrev-3407	352	15	have	have	AUX
inlawrev-3407	352	16	prepared	prepare	VERB
inlawrev-3407	352	17	them	they	PRON
inlawrev-3407	352	18	in	in	ADP
inlawrev-3407	352	19	the	the	DET
inlawrev-3407	352	20	first	first	ADJ
inlawrev-3407	352	21	instance	instance	NOUN
inlawrev-3407	352	22	.	.	PUNCT
inlawrev-3407	353	1	"*^	"*^	PUNCT
inlawrev-3407	353	2	'	'	PUNCT
inlawrev-3407	353	3	as	as	SCONJ
inlawrev-3407	353	4	to	to	ADP
inlawrev-3407	353	5	the	the	DET
inlawrev-3407	353	6	determination	determination	NOUN
inlawrev-3407	353	7	ofthe	ofthe	PRON
inlawrev-3407	353	8	net	net	ADJ
inlawrev-3407	353	9	operating	operating	NOUN
inlawrev-3407	353	10	loss	loss	NOUN
inlawrev-3407	353	11	,	,	PUNCT
inlawrev-3407	353	12	however	however	ADV
inlawrev-3407	353	13	,	,	PUNCT
inlawrev-3407	353	14	the	the	DET
inlawrev-3407	353	15	court	court	NOUN
inlawrev-3407	353	16	reached	reach	VERB
inlawrev-3407	353	17	the	the	DET
inlawrev-3407	353	18	conclusion	conclusion	NOUN
inlawrev-3407	353	19	that	that	SCONJ
inlawrev-3407	353	20	it	it	PRON
inlawrev-3407	353	21	was	be	AUX
inlawrev-3407	353	22	purely	purely	ADV
inlawrev-3407	353	23	a	a	DET
inlawrev-3407	353	24	question	question	NOUN
inlawrev-3407	353	25	of	of	ADP
inlawrev-3407	353	26	law	law	NOUN
inlawrev-3407	353	27	.	.	PUNCT
inlawrev-3407	354	1	*	*	PUNCT
inlawrev-3407	354	2	^^	^^	PUNCT
inlawrev-3407	354	3	to	to	PART
inlawrev-3407	354	4	support	support	VERB
inlawrev-3407	354	5	its	its	PRON
inlawrev-3407	354	6	position	position	NOUN
inlawrev-3407	354	7	,	,	PUNCT
inlawrev-3407	354	8	the	the	DET
inlawrev-3407	354	9	court	court	NOUN
inlawrev-3407	354	10	suggested	suggest	VERB
inlawrev-3407	354	11	that	that	SCONJ
inlawrev-3407	354	12	agran	agran	VERB
inlawrev-3407	354	13	himself	himself	PRON
inlawrev-3407	354	14	fully	fully	ADV
inlawrev-3407	354	15	appreciated	appreciate	VERB
inlawrev-3407	354	16	this	this	PRON
inlawrev-3407	354	17	,	,	PUNCT
inlawrev-3407	354	18	as	as	SCONJ
inlawrev-3407	354	19	he	he	PRON
inlawrev-3407	354	20	"	"	PUNCT
inlawrev-3407	354	21	detailed	detail	VERB
inlawrev-3407	354	22	at	at	ADP
inlawrev-3407	354	23	length	length	NOUN
inlawrev-3407	354	24	the	the	DET
inlawrev-3407	354	25	extensive	extensive	ADJ
inlawrev-3407	354	26	research	research	NOUN
inlawrev-3407	354	27	of	of	ADP
inlawrev-3407	354	28	the	the	DET
inlawrev-3407	354	29	legal	legal	ADJ
inlawrev-3407	354	30	authorities	authority	NOUN
inlawrev-3407	354	31	which	which	PRON
inlawrev-3407	354	32	he	he	PRON
inlawrev-3407	354	33	was	be	AUX
inlawrev-3407	354	34	required	require	VERB
inlawrev-3407	354	35	to	to	PART
inlawrev-3407	354	36	make	make	VERB
inlawrev-3407	354	37	in	in	ADP
inlawrev-3407	354	38	order	order	NOUN
inlawrev-3407	354	39	to	to	PART
inlawrev-3407	354	40	support	support	VERB
inlawrev-3407	354	41	his	his	PRON
inlawrev-3407	354	42	position	position	NOUN
inlawrev-3407	354	43	.	.	PUNCT
inlawrev-3407	355	1	"*^^	"*^^	PRON
inlawrev-3407	355	2	thus	thus	ADV
inlawrev-3407	355	3	,	,	PUNCT
inlawrev-3407	355	4	the	the	DET
inlawrev-3407	355	5	court	court	NOUN
inlawrev-3407	355	6	concluded	conclude	VERB
inlawrev-3407	355	7	that	that	SCONJ
inlawrev-3407	355	8	the	the	DET
inlawrev-3407	355	9	services	service	NOUN
inlawrev-3407	355	10	rendered	render	VERB
inlawrev-3407	355	11	by	by	ADP
inlawrev-3407	355	12	agran	agran	ADJ
inlawrev-3407	355	13	,	,	PUNCT
inlawrev-3407	355	14	other	other	ADJ
inlawrev-3407	355	15	than	than	ADP
inlawrev-3407	355	16	those	those	PRON
inlawrev-3407	355	17	relating	relate	VERB
inlawrev-3407	355	18	to	to	ADP
inlawrev-3407	355	19	the	the	DET
inlawrev-3407	355	20	preparation	preparation	NOUN
inlawrev-3407	355	21	of	of	ADP
inlawrev-3407	355	22	the	the	DET
inlawrev-3407	355	23	income	income	NOUN
inlawrev-3407	355	24	tax	tax	NOUN
inlawrev-3407	355	25	returns	return	NOUN
inlawrev-3407	355	26	,	,	PUNCT
inlawrev-3407	355	27	constituted	constitute	VERB
inlawrev-3407	355	28	the	the	DET
inlawrev-3407	355	29	practice	practice	NOUN
inlawrev-3407	355	30	of	of	ADP
inlawrev-3407	355	31	law	law	NOUN
inlawrev-3407	355	32	.	.	PUNCT
inlawrev-3407	356	1	^^'^	^^'^	NOUN
inlawrev-3407	356	2	like	like	ADP
inlawrev-3407	356	3	the	the	DET
inlawrev-3407	356	4	court	court	NOUN
inlawrev-3407	356	5	in	in	ADP
inlawrev-3407	356	6	bercu	bercu	PROPN
inlawrev-3407	356	7	,	,	PUNCT
inlawrev-3407	356	8	the	the	DET
inlawrev-3407	356	9	courts	court	NOUN
inlawrev-3407	356	10	in	in	ADP
inlawrev-3407	356	11	bothagran	bothagran	NOUN
inlawrev-3407	356	12	and	and	CCONJ
inlawrev-3407	356	13	gardner	gardner	NOUN
inlawrev-3407	356	14	were	be	AUX
inlawrev-3407	356	15	primarily	primarily	ADV
inlawrev-3407	356	16	concerned	concerned	ADJ
inlawrev-3407	356	17	with	with	ADP
inlawrev-3407	356	18	protecting	protect	VERB
inlawrev-3407	356	19	the	the	DET
inlawrev-3407	356	20	public	public	ADJ
inlawrev-3407	356	21	welfare	welfare	NOUN
inlawrev-3407	356	22	.	.	PUNCT
inlawrev-3407	357	1	*	*	PUNCT
inlawrev-3407	357	2	^^	^^	PUNCT
inlawrev-3407	357	3	however	however	ADV
inlawrev-3407	357	4	,	,	PUNCT
inlawrev-3407	357	5	as	as	ADP
inlawrev-3407	357	6	in	in	ADP
inlawrev-3407	357	7	bercu	bercu	NOUN
inlawrev-3407	357	8	,	,	PUNCT
inlawrev-3407	357	9	this	this	DET
inlawrev-3407	357	10	paternalism	paternalism	NOUN
inlawrev-3407	357	11	by	by	ADP
inlawrev-3407	357	12	the	the	DET
inlawrev-3407	357	13	court	court	NOUN
inlawrev-3407	357	14	would	would	AUX
inlawrev-3407	357	15	be	be	AUX
inlawrev-3407	357	16	misplaced	misplace	VERB
inlawrev-3407	357	17	in	in	ADP
inlawrev-3407	357	18	situations	situation	NOUN
inlawrev-3407	357	19	where	where	SCONJ
inlawrev-3407	357	20	a	a	DET
inlawrev-3407	357	21	lawyeraccountant	lawyeraccountant	NOUN
inlawrev-3407	357	22	is	be	AUX
inlawrev-3407	357	23	rendering	render	VERB
inlawrev-3407	357	24	legal	legal	ADJ
inlawrev-3407	357	25	advice	advice	NOUN
inlawrev-3407	357	26	.	.	PUNCT
inlawrev-3407	358	1	indeed	indeed	ADV
inlawrev-3407	358	2	,	,	PUNCT
inlawrev-3407	358	3	the	the	DET
inlawrev-3407	358	4	court	court	NOUN
inlawrev-3407	358	5	in	in	ADP
inlawrev-3407	358	6	gardner	gardner	NOUN
inlawrev-3407	358	7	recognized	recognize	VERB
inlawrev-3407	358	8	that	that	SCONJ
inlawrev-3407	358	9	the	the	DET
inlawrev-3407	358	10	concern	concern	NOUN
inlawrev-3407	358	11	of	of	ADP
inlawrev-3407	358	12	permitting	permit	VERB
inlawrev-3407	358	13	incompetent	incompetent	ADJ
inlawrev-3407	358	14	services	service	NOUN
inlawrev-3407	358	15	is	be	AUX
inlawrev-3407	358	16	removed	remove	VERB
inlawrev-3407	358	17	when	when	SCONJ
inlawrev-3407	358	18	members	member	NOUN
inlawrev-3407	358	19	ofthe	ofthe	VERB
inlawrev-3407	358	20	bar	bar	NOUN
inlawrev-3407	358	21	practice	practice	NOUN
inlawrev-3407	358	22	law.*^^	law.*^^	X
inlawrev-3407	358	23	therefore	therefore	ADV
inlawrev-3407	358	24	,	,	PUNCT
inlawrev-3407	358	25	while	while	SCONJ
inlawrev-3407	358	26	the	the	DET
inlawrev-3407	358	27	"	"	PUNCT
inlawrev-3407	358	28	difficulty	difficulty	NOUN
inlawrev-3407	358	29	of	of	ADP
inlawrev-3407	358	30	services	service	NOUN
inlawrev-3407	358	31	rendered	render	VERB
inlawrev-3407	358	32	"	"	PUNCT
inlawrev-3407	358	33	test	test	NOUN
inlawrev-3407	358	34	provides	provide	VERB
inlawrev-3407	358	35	a	a	DET
inlawrev-3407	358	36	means	mean	NOUN
inlawrev-3407	358	37	for	for	ADP
inlawrev-3407	358	38	defining	define	VERB
inlawrev-3407	358	39	practice	practice	NOUN
inlawrev-3407	358	40	of	of	ADP
inlawrev-3407	358	41	law	law	NOUN
inlawrev-3407	358	42	,	,	PUNCT
inlawrev-3407	358	43	its	its	PRON
inlawrev-3407	358	44	application	application	NOUN
inlawrev-3407	358	45	to	to	ADP
inlawrev-3407	358	46	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	358	47	would	would	AUX
inlawrev-3407	358	48	be	be	AUX
inlawrev-3407	358	49	meaningless	meaningless	ADJ
inlawrev-3407	358	50	,	,	PUNCT
inlawrev-3407	358	51	as	as	SCONJ
inlawrev-3407	358	52	it	it	PRON
inlawrev-3407	358	53	would	would	AUX
inlawrev-3407	358	54	proscribe	proscribe	VERB
inlawrev-3407	358	55	the	the	DET
inlawrev-3407	358	56	rendering	rendering	NOUN
inlawrev-3407	358	57	of	of	ADP
inlawrev-3407	358	58	services	service	NOUN
inlawrev-3407	358	59	by	by	ADP
inlawrev-3407	358	60	qualified	qualified	ADJ
inlawrev-3407	358	61	individuals	individual	NOUN
inlawrev-3407	358	62	.	.	PUNCT
inlawrev-3407	359	1	c.	c.	PROPN
inlawrev-3407	359	2	inconsistent	inconsistent	PROPN
inlawrev-3407	359	3	results	result	NOUN
inlawrev-3407	359	4	as	as	SCONJ
inlawrev-3407	359	5	might	might	AUX
inlawrev-3407	359	6	be	be	AUX
inlawrev-3407	359	7	expected	expect	VERB
inlawrev-3407	359	8	,	,	PUNCT
inlawrev-3407	359	9	in	in	ADP
inlawrev-3407	359	10	applying	apply	VERB
inlawrev-3407	359	11	the	the	DET
inlawrev-3407	359	12	nature	nature	NOUN
inlawrev-3407	359	13	ofservices	ofservice	NOUN
inlawrev-3407	359	14	rendered	render	VERB
inlawrev-3407	359	15	test	test	NOUN
inlawrev-3407	359	16	and	and	CCONJ
inlawrev-3407	359	17	the	the	DET
inlawrev-3407	359	18	difficulty	difficulty	NOUN
inlawrev-3407	359	19	of	of	ADP
inlawrev-3407	359	20	services	service	NOUN
inlawrev-3407	359	21	rendered	render	VERB
inlawrev-3407	359	22	test	test	NOUN
inlawrev-3407	359	23	,	,	PUNCT
inlawrev-3407	359	24	courts	court	NOUN
inlawrev-3407	359	25	have	have	AUX
inlawrev-3407	359	26	reached	reach	VERB
inlawrev-3407	359	27	results	result	NOUN
inlawrev-3407	359	28	that	that	PRON
inlawrev-3407	359	29	are	be	AUX
inlawrev-3407	359	30	difficult	difficult	ADJ
inlawrev-3407	359	31	to	to	PART
inlawrev-3407	359	32	reconcile	reconcile	VERB
inlawrev-3407	359	33	.	.	PUNCT
inlawrev-3407	360	1	this	this	PRON
inlawrev-3407	360	2	is	be	AUX
inlawrev-3407	360	3	especially	especially	ADV
inlawrev-3407	360	4	true	true	ADJ
inlawrev-3407	360	5	in	in	ADP
inlawrev-3407	360	6	cases	case	NOUN
inlawrev-3407	360	7	involving	involve	VERB
inlawrev-3407	360	8	lawyer	lawyer	NOUN
inlawrev-3407	360	9	-	-	PUNCT
inlawrev-3407	360	10	accountants	accountant	NOUN
inlawrev-3407	360	11	.	.	PUNCT
inlawrev-3407	361	1	for	for	ADP
inlawrev-3407	361	2	example	example	NOUN
inlawrev-3407	361	3	,	,	PUNCT
inlawrev-3407	361	4	in	in	ADP
inlawrev-3407	361	5	zelkin	zelkin	PROPN
inlawrev-3407	361	6	v.	v.	ADP
inlawrev-3407	361	7	caruso	caruso	PROPN
inlawrev-3407	361	8	discount	discount	PROPN
inlawrev-3407	361	9	corp	corp	PROPN
inlawrev-3407	361	10	.	.	PROPN
inlawrev-3407	361	11	,^^^	,^^^	PUNCT
inlawrev-3407	361	12	a	a	DET
inlawrev-3407	361	13	case	case	NOUN
inlawrev-3407	361	14	involving	involve	VERB
inlawrev-3407	361	15	a	a	DET
inlawrev-3407	361	16	lawyeraccountant	lawyeraccountant	NOUN
inlawrev-3407	361	17	,	,	PUNCT
inlawrev-3407	361	18	the	the	DET
inlawrev-3407	361	19	court	court	NOUN
inlawrev-3407	361	20	's	's	PART
inlawrev-3407	361	21	ruling	ruling	NOUN
inlawrev-3407	361	22	was	be	AUX
inlawrev-3407	361	23	in	in	ADP
inlawrev-3407	361	24	direct	direct	ADJ
inlawrev-3407	361	25	conflict	conflict	NOUN
inlawrev-3407	361	26	with	with	ADP
inlawrev-3407	361	27	the	the	DET
inlawrev-3407	361	28	outcomes	outcome	NOUN
inlawrev-3407	361	29	ofbercu	ofbercu	NOUN
inlawrev-3407	361	30	,	,	PUNCT
inlawrev-3407	361	31	119	119	NUM
inlawrev-3407	361	32	.	.	PUNCT
inlawrev-3407	362	1	i	i	PRON
inlawrev-3407	362	2	d.	d.	PROPN
inlawrev-3407	362	3	120	120	NUM
inlawrev-3407	362	4	.	.	PUNCT
inlawrev-3407	363	1	see	see	VERB
inlawrev-3407	363	2	i	i	PROPN
inlawrev-3407	363	3	d	d	PROPN
inlawrev-3407	363	4	3x623	3x623	PROPN
inlawrev-3407	363	5	.	.	PUNCT
inlawrev-3407	364	1	121	121	NUM
inlawrev-3407	364	2	.	.	PUNCT
inlawrev-3407	365	1	i	i	PRON
inlawrev-3407	365	2	d	d	PROPN
inlawrev-3407	365	3	122	122	NUM
inlawrev-3407	365	4	.	.	PUNCT
inlawrev-3407	366	1	see	see	VERB
inlawrev-3407	366	2	i	i	PRON
inlawrev-3407	366	3	d	d	PROPN
inlawrev-3407	366	4	ax	ax	NOUN
inlawrev-3407	366	5	623	623	NUM
inlawrev-3407	366	6	-	-	SYM
inlawrev-3407	366	7	24	24	NUM
inlawrev-3407	366	8	.	.	PUNCT
inlawrev-3407	367	1	123	123	NUM
inlawrev-3407	367	2	.	.	PUNCT
inlawrev-3407	368	1	mat	mat	PROPN
inlawrev-3407	368	2	624	624	NUM
inlawrev-3407	368	3	.	.	PUNCT
inlawrev-3407	369	1	124	124	NUM
inlawrev-3407	369	2	.	.	PUNCT
inlawrev-3407	370	1	see	see	VERB
inlawrev-3407	370	2	i	i	PROPN
inlawrev-3407	370	3	d	d	PROPN
inlawrev-3407	370	4	3x621	3x621	PROPN
inlawrev-3407	370	5	.	.	PROPN
inlawrev-3407	371	1	125	125	NUM
inlawrev-3407	371	2	.	.	PUNCT
inlawrev-3407	372	1	see	see	VERB
inlawrev-3407	372	2	agran	agran	ADJ
inlawrev-3407	372	3	,	,	PUNCT
inlawrev-3407	372	4	273	273	NUM
inlawrev-3407	372	5	p.2d	p.2d	PUNCT
inlawrev-3407	372	6	at	at	ADP
inlawrev-3407	372	7	625	625	NUM
inlawrev-3407	372	8	(	(	PUNCT
inlawrev-3407	372	9	quoting	quote	VERB
inlawrev-3407	372	10	the	the	DET
inlawrev-3407	372	11	court	court	NOUN
inlawrev-3407	372	12	in	in	ADP
inlawrev-3407	372	13	gardner	gardner	NOUN
inlawrev-3407	372	14	and	and	CCONJ
inlawrev-3407	372	15	stating	state	VERB
inlawrev-3407	372	16	that	that	SCONJ
inlawrev-3407	372	17	the	the	DET
inlawrev-3407	372	18	interest	interest	NOUN
inlawrev-3407	372	19	of	of	ADP
inlawrev-3407	372	20	the	the	DET
inlawrev-3407	372	21	public	public	NOUN
inlawrev-3407	372	22	is	be	AUX
inlawrev-3407	372	23	the	the	DET
inlawrev-3407	372	24	controlling	control	VERB
inlawrev-3407	372	25	determinant	determinant	ADJ
inlawrev-3407	372	26	)	)	PUNCT
inlawrev-3407	372	27	;	;	PUNCT
inlawrev-3407	372	28	gardner	gardner	NOUN
inlawrev-3407	372	29	v.	v.	PROPN
inlawrev-3407	372	30	conway	conway	PROPN
inlawrev-3407	372	31	,	,	PUNCT
inlawrev-3407	372	32	48	48	NUM
inlawrev-3407	372	33	n.w.2d	n.w.2d	ADP
inlawrev-3407	372	34	788	788	NUM
inlawrev-3407	372	35	,	,	PUNCT
inlawrev-3407	372	36	795	795	NUM
inlawrev-3407	372	37	(	(	PUNCT
inlawrev-3407	372	38	minn	minn	PROPN
inlawrev-3407	372	39	.	.	PROPN
inlawrev-3407	372	40	1951	1951	NUM
inlawrev-3407	372	41	)	)	PUNCT
inlawrev-3407	372	42	(	(	PUNCT
inlawrev-3407	372	43	indicating	indicate	VERB
inlawrev-3407	372	44	that	that	SCONJ
inlawrev-3407	372	45	"	"	PUNCT
inlawrev-3407	372	46	protection	protection	NOUN
inlawrev-3407	372	47	of	of	ADP
inlawrev-3407	372	48	the	the	DET
inlawrev-3407	372	49	public	public	NOUN
inlawrev-3407	372	50	is	be	AUX
inlawrev-3407	372	51	of	of	ADP
inlawrev-3407	372	52	vital	vital	ADJ
inlawrev-3407	372	53	importance	importance	NOUN
inlawrev-3407	372	54	"	"	PUNCT
inlawrev-3407	372	55	)	)	PUNCT
inlawrev-3407	372	56	;	;	PUNCT
inlawrev-3407	372	57	see	see	VERB
inlawrev-3407	372	58	also	also	ADV
inlawrev-3407	372	59	florida	florida	PROPN
inlawrev-3407	372	60	bar	bar	PROPN
inlawrev-3407	372	61	v.	v.	ADP
inlawrev-3407	372	62	brumbaugh	brumbaugh	NOUN
inlawrev-3407	372	63	,	,	PUNCT
inlawrev-3407	372	64	355	355	NUM
inlawrev-3407	372	65	so	so	ADV
inlawrev-3407	372	66	.	.	PUNCT
inlawrev-3407	373	1	2d	2d	NOUN
inlawrev-3407	373	2	1	1	NUM
inlawrev-3407	373	3	186	186	NUM
inlawrev-3407	373	4	,	,	PUNCT
inlawrev-3407	373	5	1	1	NUM
inlawrev-3407	373	6	192	192	NUM
inlawrev-3407	373	7	(	(	PUNCT
inlawrev-3407	373	8	fla	fla	PROPN
inlawrev-3407	373	9	.	.	PROPN
inlawrev-3407	373	10	1978	1978	NUM
inlawrev-3407	373	11	)	)	PUNCT
inlawrev-3407	373	12	(	(	PUNCT
inlawrev-3407	373	13	averring	aver	VERB
inlawrev-3407	373	14	"	"	PUNCT
inlawrev-3407	373	15	[	[	X
inlawrev-3407	373	16	i]n	i]n	NOUN
inlawrev-3407	373	17	determining	determine	VERB
inlawrev-3407	373	18	whether	whether	SCONJ
inlawrev-3407	373	19	a	a	DET
inlawrev-3407	373	20	particular	particular	ADJ
inlawrev-3407	373	21	act	act	NOUN
inlawrev-3407	373	22	constitutes	constitute	VERB
inlawrev-3407	373	23	the	the	DET
inlawrev-3407	373	24	practice	practice	NOUN
inlawrev-3407	373	25	of	of	ADP
inlawrev-3407	373	26	law	law	NOUN
inlawrev-3407	373	27	,	,	PUNCT
inlawrev-3407	373	28	our	our	PRON
inlawrev-3407	373	29	primary	primary	ADJ
inlawrev-3407	373	30	goal	goal	NOUN
inlawrev-3407	373	31	is	be	AUX
inlawrev-3407	373	32	the	the	DET
inlawrev-3407	373	33	protection	protection	NOUN
inlawrev-3407	373	34	of	of	ADP
inlawrev-3407	373	35	the	the	DET
inlawrev-3407	373	36	public	public	NOUN
inlawrev-3407	373	37	"	"	PUNCT
inlawrev-3407	373	38	)	)	PUNCT
inlawrev-3407	373	39	.	.	PUNCT
inlawrev-3407	374	1	126	126	NUM
inlawrev-3407	374	2	.	.	PUNCT
inlawrev-3407	375	1	the	the	DET
inlawrev-3407	375	2	court	court	NOUN
inlawrev-3407	375	3	stated	state	VERB
inlawrev-3407	375	4	,	,	PUNCT
inlawrev-3407	375	5	"	"	PUNCT
inlawrev-3407	375	6	the	the	DET
inlawrev-3407	375	7	law	law	NOUN
inlawrev-3407	375	8	practice	practice	VERB
inlawrev-3407	375	9	franchise	franchise	NOUN
inlawrev-3407	375	10	or	or	CCONJ
inlawrev-3407	375	11	privilege	privilege	NOUN
inlawrev-3407	375	12	is	be	AUX
inlawrev-3407	375	13	based	base	VERB
inlawrev-3407	375	14	upon	upon	SCONJ
inlawrev-3407	375	15	the	the	DET
inlawrev-3407	375	16	threefold	threefold	ADJ
inlawrev-3407	375	17	requirements	requirement	NOUN
inlawrev-3407	375	18	ofability	ofability	NOUN
inlawrev-3407	375	19	,	,	PUNCT
inlawrev-3407	375	20	character	character	NOUN
inlawrev-3407	375	21	,	,	PUNCT
inlawrev-3407	375	22	and	and	CCONJ
inlawrev-3407	375	23	responsible	responsible	ADJ
inlawrev-3407	375	24	supervision	supervision	NOUN
inlawrev-3407	375	25	.	.	PUNCT
inlawrev-3407	376	1	the	the	DET
inlawrev-3407	376	2	public	public	ADJ
inlawrev-3407	376	3	welfare	welfare	NOUN
inlawrev-3407	376	4	is	be	AUX
inlawrev-3407	376	5	safeguarded	safeguard	VERB
inlawrev-3407	376	6	not	not	PART
inlawrev-3407	376	7	merely	merely	ADV
inlawrev-3407	376	8	by	by	ADP
inlawrev-3407	376	9	limiting	limit	VERB
inlawrev-3407	376	10	law	law	NOUN
inlawrev-3407	376	11	practice	practice	NOUN
inlawrev-3407	376	12	to	to	ADP
inlawrev-3407	376	13	individuals	individual	NOUN
inlawrev-3407	376	14	who	who	PRON
inlawrev-3407	376	15	are	be	AUX
inlawrev-3407	376	16	possessed	possess	VERB
inlawrev-3407	376	17	of	of	ADP
inlawrev-3407	376	18	the	the	DET
inlawrev-3407	376	19	requisite	requisite	ADJ
inlawrev-3407	376	20	ability	ability	NOUN
inlawrev-3407	376	21	and	and	CCONJ
inlawrev-3407	376	22	character	character	NOUN
inlawrev-3407	376	23	,	,	PUNCT
inlawrev-3407	376	24	but	but	CCONJ
inlawrev-3407	376	25	also	also	ADV
inlawrev-3407	376	26	by	by	ADP
inlawrev-3407	376	27	the	the	DET
inlawrev-3407	376	28	further	further	ADJ
inlawrev-3407	376	29	requirement	requirement	NOUN
inlawrev-3407	376	30	that	that	SCONJ
inlawrev-3407	376	31	such	such	ADJ
inlawrev-3407	376	32	practitioners	practitioner	NOUN
inlawrev-3407	376	33	shall	shall	AUX
inlawrev-3407	376	34	thenceforth	thenceforth	VERB
inlawrev-3407	376	35	be	be	AUX
inlawrev-3407	376	36	officers	officer	NOUN
inlawrev-3407	376	37	ofthe	ofthe	PROPN
inlawrev-3407	376	38	court	court	NOUN
inlawrev-3407	376	39	and	and	CCONJ
inlawrev-3407	376	40	subject	subject	NOUN
inlawrev-3407	376	41	to	to	ADP
inlawrev-3407	376	42	its	its	PRON
inlawrev-3407	376	43	supervision	supervision	NOUN
inlawrev-3407	376	44	.	.	PUNCT
inlawrev-3407	377	1	"	"	PUNCT
inlawrev-3407	377	2	gardner	gardner	NOUN
inlawrev-3407	377	3	,	,	PUNCT
inlawrev-3407	377	4	48	48	NUM
inlawrev-3407	377	5	n.w.2d	n.w.2d	NOUN
inlawrev-3407	377	6	at	at	ADP
inlawrev-3407	377	7	795	795	NUM
inlawrev-3407	377	8	(	(	PUNCT
inlawrev-3407	377	9	emphasis	emphasis	NOUN
inlawrev-3407	377	10	added	add	VERB
inlawrev-3407	377	11	)	)	PUNCT
inlawrev-3407	377	12	.	.	PUNCT
inlawrev-3407	378	1	127	127	NUM
inlawrev-3407	378	2	.	.	X
inlawrev-3407	378	3	9	9	NUM
inlawrev-3407	378	4	cal	cal	NOUN
inlawrev-3407	378	5	.	.	PUNCT
inlawrev-3407	379	1	rptr	rptr	PROPN
inlawrev-3407	379	2	.	.	PUNCT
inlawrev-3407	380	1	220	220	NUM
inlawrev-3407	380	2	(	(	PUNCT
inlawrev-3407	380	3	cal	cal	NOUN
inlawrev-3407	380	4	.	.	PUNCT
inlawrev-3407	380	5	dist	dist	NOUN
inlawrev-3407	380	6	.	.	PUNCT
inlawrev-3407	381	1	ct	ct	PROPN
inlawrev-3407	381	2	.	.	PUNCT
inlawrev-3407	382	1	app	app	PROPN
inlawrev-3407	382	2	.	.	PROPN
inlawrev-3407	382	3	1960	1960	NUM
inlawrev-3407	382	4	)	)	PUNCT
inlawrev-3407	382	5	.	.	PUNCT
inlawrev-3407	383	1	612	612	NUM
inlawrev-3407	383	2	indiana	indiana	PROPN
inlawrev-3407	383	3	law	law	PROPN
inlawrev-3407	383	4	review	review	NOUN
inlawrev-3407	383	5	[	[	X
inlawrev-3407	383	6	vol	vol	NOUN
inlawrev-3407	383	7	.	.	PUNCT
inlawrev-3407	383	8	33:599	33:599	NUM
inlawrev-3407	383	9	gardner	gardner	NOUN
inlawrev-3407	383	10	,	,	PUNCT
inlawrev-3407	383	11	and	and	CCONJ
inlawrev-3407	383	12	agran	agran	ADJ
inlawrev-3407	383	13	.	.	PUNCT
inlawrev-3407	384	1	in	in	ADP
inlawrev-3407	384	2	zelkin	zelkin	NOUN
inlawrev-3407	384	3	,	,	PUNCT
inlawrev-3407	384	4	the	the	DET
inlawrev-3407	384	5	caruso	caruso	NOUN
inlawrev-3407	384	6	corporation	corporation	NOUN
inlawrev-3407	384	7	(	(	PUNCT
inlawrev-3407	384	8	"	"	PUNCT
inlawrev-3407	384	9	caruso	caruso	NOUN
inlawrev-3407	384	10	"	"	PUNCT
inlawrev-3407	384	11	)	)	PUNCT
inlawrev-3407	384	12	employed	employ	VERB
inlawrev-3407	384	13	zelkin	zelkin	NOUN
inlawrev-3407	384	14	to	to	PART
inlawrev-3407	384	15	represent	represent	VERB
inlawrev-3407	384	16	them	they	PRON
inlawrev-3407	384	17	in	in	ADP
inlawrev-3407	384	18	negotiations	negotiation	NOUN
inlawrev-3407	384	19	with	with	ADP
inlawrev-3407	384	20	the	the	DET
inlawrev-3407	384	21	treasury	treasury	PROPN
inlawrev-3407	384	22	department	department	PROPN
inlawrev-3407	384	23	in	in	ADP
inlawrev-3407	384	24	connection	connection	NOUN
inlawrev-3407	384	25	with	with	ADP
inlawrev-3407	384	26	a	a	DET
inlawrev-3407	384	27	large	large	ADJ
inlawrev-3407	384	28	deficiency	deficiency	NOUN
inlawrev-3407	384	29	assessment	assessment	NOUN
inlawrev-3407	384	30	of	of	ADP
inlawrev-3407	384	31	income	income	NOUN
inlawrev-3407	384	32	taxes	taxis	NOUN
inlawrev-3407	384	33	.	.	PUNCT
inlawrev-3407	385	1	caruso	caruso	PROPN
inlawrev-3407	385	2	subsequently	subsequently	ADV
inlawrev-3407	385	3	sought	seek	VERB
inlawrev-3407	385	4	to	to	PART
inlawrev-3407	385	5	avoid	avoid	VERB
inlawrev-3407	385	6	paying	pay	VERB
inlawrev-3407	385	7	zelkin	zelkin	NOUN
inlawrev-3407	385	8	's	's	PART
inlawrev-3407	385	9	fee	fee	NOUN
inlawrev-3407	385	10	on	on	ADP
inlawrev-3407	385	11	the	the	DET
inlawrev-3407	385	12	ground	ground	NOUN
inlawrev-3407	385	13	that	that	SCONJ
inlawrev-3407	385	14	zelkin	zelkin	NOUN
inlawrev-3407	385	15	performed	perform	VERB
inlawrev-3407	385	16	only	only	ADV
inlawrev-3407	385	17	legal	legal	ADJ
inlawrev-3407	385	18	services	service	NOUN
inlawrev-3407	385	19	and	and	CCONJ
inlawrev-3407	385	20	no	no	DET
inlawrev-3407	385	21	accounting	accounting	NOUN
inlawrev-3407	385	22	services	service	NOUN
inlawrev-3407	385	23	.	.	PUNCT
inlawrev-3407	385	24	'	'	PUNCT
inlawrev-3407	385	25	^^	^^	CCONJ
inlawrev-3407	386	1	caruso	caruso	NOUN
inlawrev-3407	386	2	reasoned	reason	VERB
inlawrev-3407	386	3	that	that	SCONJ
inlawrev-3407	386	4	as	as	SCONJ
inlawrev-3407	386	5	the	the	DET
inlawrev-3407	386	6	services	service	NOUN
inlawrev-3407	386	7	were	be	AUX
inlawrev-3407	386	8	entirely	entirely	ADV
inlawrev-3407	386	9	of	of	ADP
inlawrev-3407	386	10	a	a	DET
inlawrev-3407	386	11	legal	legal	ADJ
inlawrev-3407	386	12	nature	nature	NOUN
inlawrev-3407	386	13	,	,	PUNCT
inlawrev-3407	386	14	its	its	PRON
inlawrev-3407	386	15	contract	contract	NOUN
inlawrev-3407	386	16	with	with	ADP
inlawrev-3407	386	17	zelkin	zelkin	NOUN
inlawrev-3407	386	18	was	be	AUX
inlawrev-3407	386	19	illegal	illegal	ADJ
inlawrev-3407	386	20	,	,	PUNCT
inlawrev-3407	386	21	thus	thus	ADV
inlawrev-3407	386	22	,	,	PUNCT
inlawrev-3407	386	23	zelkin	zelkin	NOUN
inlawrev-3407	386	24	was	be	AUX
inlawrev-3407	386	25	not	not	PART
inlawrev-3407	386	26	entitled	entitle	VERB
inlawrev-3407	386	27	to	to	ADP
inlawrev-3407	386	28	payment	payment	NOUN
inlawrev-3407	386	29	.	.	PUNCT
inlawrev-3407	386	30	'	'	PUNCT
inlawrev-3407	386	31	^^	^^	X
inlawrev-3407	386	32	zelkin	zelkin	NOUN
inlawrev-3407	386	33	had	have	AUX
inlawrev-3407	386	34	conducted	conduct	VERB
inlawrev-3407	386	35	research	research	NOUN
inlawrev-3407	386	36	at	at	ADP
inlawrev-3407	386	37	two	two	NUM
inlawrev-3407	386	38	separate	separate	ADJ
inlawrev-3407	386	39	law	law	NOUN
inlawrev-3407	386	40	libraries	library	NOUN
inlawrev-3407	386	41	and	and	CCONJ
inlawrev-3407	386	42	met	meet	VERB
inlawrev-3407	386	43	with	with	ADP
inlawrev-3407	386	44	treasury	treasury	PROPN
inlawrev-3407	386	45	department	department	NOUN
inlawrev-3407	386	46	agents	agent	NOUN
inlawrev-3407	386	47	on	on	ADP
inlawrev-3407	386	48	several	several	ADJ
inlawrev-3407	386	49	occasions	occasion	NOUN
inlawrev-3407	386	50	on	on	ADP
inlawrev-3407	386	51	caruso	caruso	PROPN
inlawrev-3407	386	52	's	's	PART
inlawrev-3407	386	53	behalf	behalf	NOUN
inlawrev-3407	386	54	^^	^^	PUNCT
inlawrev-3407	386	55	°	°	SCONJ
inlawrev-3407	386	56	zelkin	zelkin	NOUN
inlawrev-3407	386	57	testified	testify	VERB
inlawrev-3407	386	58	,	,	PUNCT
inlawrev-3407	386	59	however	however	ADV
inlawrev-3407	386	60	,	,	PUNCT
inlawrev-3407	386	61	that	that	SCONJ
inlawrev-3407	386	62	his	his	PRON
inlawrev-3407	386	63	research	research	NOUN
inlawrev-3407	386	64	was	be	AUX
inlawrev-3407	386	65	limited	limit	VERB
inlawrev-3407	386	66	to	to	ADP
inlawrev-3407	386	67	determining	determine	VERB
inlawrev-3407	386	68	the	the	DET
inlawrev-3407	386	69	accounting	accounting	NOUN
inlawrev-3407	386	70	methods	method	NOUN
inlawrev-3407	386	71	used	use	VERB
inlawrev-3407	386	72	by	by	ADP
inlawrev-3407	386	73	other	other	ADJ
inlawrev-3407	386	74	companies	company	NOUN
inlawrev-3407	386	75	that	that	PRON
inlawrev-3407	386	76	had	have	AUX
inlawrev-3407	386	77	dealt	deal	VERB
inlawrev-3407	386	78	with	with	ADP
inlawrev-3407	386	79	similar	similar	ADJ
inlawrev-3407	386	80	tax	tax	NOUN
inlawrev-3407	386	81	issues	issue	NOUN
inlawrev-3407	386	82	.	.	PUNCT
inlawrev-3407	386	83	^^	^^	PUNCT
inlawrev-3407	386	84	^	^	PUNCT
inlawrev-3407	386	85	zelkin	zelkin	PROPN
inlawrev-3407	386	86	further	far	ADV
inlawrev-3407	386	87	contended	contend	VERB
inlawrev-3407	386	88	that	that	SCONJ
inlawrev-3407	386	89	he	he	PRON
inlawrev-3407	386	90	had	have	AUX
inlawrev-3407	386	91	not	not	PART
inlawrev-3407	386	92	reviewed	review	VERB
inlawrev-3407	386	93	any	any	DET
inlawrev-3407	386	94	cases	case	NOUN
inlawrev-3407	386	95	to	to	PART
inlawrev-3407	386	96	determine	determine	VERB
inlawrev-3407	386	97	the	the	DET
inlawrev-3407	386	98	applicable	applicable	ADJ
inlawrev-3407	386	99	law	law	NOUN
inlawrev-3407	386	100	,	,	PUNCT
inlawrev-3407	386	101	and	and	CCONJ
inlawrev-3407	386	102	indeed	indeed	ADV
inlawrev-3407	386	103	,	,	PUNCT
inlawrev-3407	386	104	was	be	AUX
inlawrev-3407	386	105	disinterested	disintereste	VERB
inlawrev-3407	386	106	in	in	ADP
inlawrev-3407	386	107	the	the	DET
inlawrev-3407	386	108	results	result	NOUN
inlawrev-3407	386	109	ofthe	ofthe	ADJ
inlawrev-3407	386	110	cases	case	NOUN
inlawrev-3407	386	111	he	he	PRON
inlawrev-3407	386	112	did	do	AUX
inlawrev-3407	386	113	review	review	VERB
inlawrev-3407	386	114	when	when	SCONJ
inlawrev-3407	386	115	searching	search	VERB
inlawrev-3407	386	116	for	for	ADP
inlawrev-3407	386	117	the	the	DET
inlawrev-3407	386	118	proper	proper	ADJ
inlawrev-3407	386	119	accounting	accounting	NOUN
inlawrev-3407	386	120	method	method	NOUN
inlawrev-3407	386	121	to	to	PART
inlawrev-3407	386	122	apply	apply	VERB
inlawrev-3407	386	123	to	to	ADP
inlawrev-3407	386	124	caruso	caruso	NOUN
inlawrev-3407	386	125	's	's	PART
inlawrev-3407	386	126	situation	situation	NOUN
inlawrev-3407	386	127	.	.	PUNCT
inlawrev-3407	387	1	'	'	PUNCT
inlawrev-3407	387	2	^^	^^	CCONJ
inlawrev-3407	387	3	caruso	caruso	NOUN
inlawrev-3407	387	4	argued	argue	VERB
inlawrev-3407	387	5	ih^i	ih^i	PROPN
inlawrev-3407	387	6	agran	agran	PROPN
inlawrev-3407	387	7	was	be	AUX
inlawrev-3407	387	8	controlling	control	VERB
inlawrev-3407	387	9	and	and	CCONJ
inlawrev-3407	387	10	required	require	VERB
inlawrev-3407	387	11	a	a	DET
inlawrev-3407	387	12	finding	finding	NOUN
inlawrev-3407	387	13	that	that	SCONJ
inlawrev-3407	387	14	zelkin	zelkin	NOUN
inlawrev-3407	387	15	had	have	AUX
inlawrev-3407	387	16	engaged	engage	VERB
inlawrev-3407	387	17	in	in	ADP
inlawrev-3407	387	18	the	the	DET
inlawrev-3407	387	19	unauthorized	unauthorized	ADJ
inlawrev-3407	387	20	practice	practice	NOUN
inlawrev-3407	387	21	of	of	ADP
inlawrev-3407	387	22	law	law	NOUN
inlawrev-3407	387	23	.	.	PUNCT
inlawrev-3407	387	24	'	'	PUNCT
inlawrev-3407	388	1	"	"	PUNCT
inlawrev-3407	388	2	the	the	DET
inlawrev-3407	388	3	court	court	NOUN
inlawrev-3407	388	4	,	,	PUNCT
inlawrev-3407	388	5	however	however	ADV
inlawrev-3407	388	6	,	,	PUNCT
inlawrev-3407	388	7	stated	state	VERB
inlawrev-3407	388	8	that	that	SCONJ
inlawrev-3407	388	9	agran	agran	PROPN
inlawrev-3407	388	10	was	be	AUX
inlawrev-3407	388	11	distinguishable	distinguishable	ADJ
inlawrev-3407	388	12	because	because	SCONJ
inlawrev-3407	388	13	in	in	ADP
inlawrev-3407	388	14	that	that	DET
inlawrev-3407	388	15	case	case	NOUN
inlawrev-3407	388	16	the	the	DET
inlawrev-3407	388	17	accountant	accountant	NOUN
inlawrev-3407	388	18	had	have	AUX
inlawrev-3407	388	19	reviewed	review	VERB
inlawrev-3407	388	20	over	over	ADP
inlawrev-3407	388	21	100	100	NUM
inlawrev-3407	388	22	cases	case	NOUN
inlawrev-3407	388	23	on	on	ADP
inlawrev-3407	388	24	the	the	DET
inlawrev-3407	388	25	issues	issue	NOUN
inlawrev-3407	388	26	of	of	ADP
inlawrev-3407	388	27	law	law	NOUN
inlawrev-3407	388	28	involved	involve	VERB
inlawrev-3407	388	29	whereas	whereas	SCONJ
inlawrev-3407	388	30	in	in	ADP
inlawrev-3407	388	31	this	this	DET
inlawrev-3407	388	32	case	case	NOUN
inlawrev-3407	388	33	zelkin	zelkin	NOUN
inlawrev-3407	388	34	did	do	AUX
inlawrev-3407	388	35	not	not	PART
inlawrev-3407	388	36	read	read	VERB
inlawrev-3407	388	37	any	any	DET
inlawrev-3407	388	38	law	law	NOUN
inlawrev-3407	388	39	or	or	CCONJ
inlawrev-3407	388	40	cite	cite	VERB
inlawrev-3407	388	41	any	any	DET
inlawrev-3407	388	42	cases	case	NOUN
inlawrev-3407	388	43	.	.	PUNCT
inlawrev-3407	389	1	'	'	PUNCT
inlawrev-3407	389	2	^"^	^"^	PUNCT
inlawrev-3407	389	3	the	the	DET
inlawrev-3407	389	4	court	court	NOUN
inlawrev-3407	389	5	further	far	ADV
inlawrev-3407	389	6	stated	state	VERB
inlawrev-3407	389	7	that	that	SCONJ
inlawrev-3407	389	8	it	it	PRON
inlawrev-3407	389	9	was	be	AUX
inlawrev-3407	389	10	possible	possible	ADJ
inlawrev-3407	389	11	for	for	SCONJ
inlawrev-3407	389	12	zelkin	zelkin	NOUN
inlawrev-3407	389	13	to	to	PART
inlawrev-3407	389	14	have	have	AUX
inlawrev-3407	389	15	negotiated	negotiate	VERB
inlawrev-3407	389	16	with	with	ADP
inlawrev-3407	389	17	treasury	treasury	PROPN
inlawrev-3407	389	18	department	department	NOUN
inlawrev-3407	389	19	agents	agent	NOUN
inlawrev-3407	389	20	without	without	ADP
inlawrev-3407	389	21	making	make	VERB
inlawrev-3407	389	22	reference	reference	NOUN
inlawrev-3407	389	23	to	to	ADP
inlawrev-3407	389	24	any	any	DET
inlawrev-3407	389	25	legal	legal	ADJ
inlawrev-3407	389	26	issues	issue	NOUN
inlawrev-3407	389	27	,	,	PUNCT
inlawrev-3407	389	28	and	and	CCONJ
inlawrev-3407	389	29	,	,	PUNCT
inlawrev-3407	389	30	as	as	ADP
inlawrev-3407	389	31	such	such	ADJ
inlawrev-3407	389	32	,	,	PUNCT
inlawrev-3407	389	33	his	his	PRON
inlawrev-3407	389	34	actions	action	NOUN
inlawrev-3407	389	35	did	do	AUX
inlawrev-3407	389	36	not	not	PART
inlawrev-3407	389	37	constitute	constitute	VERB
inlawrev-3407	389	38	the	the	DET
inlawrev-3407	389	39	unauthorized	unauthorized	ADJ
inlawrev-3407	389	40	practice	practice	NOUN
inlawrev-3407	389	41	of	of	ADP
inlawrev-3407	389	42	law	law	NOUN
inlawrev-3407	389	43	.	.	PUNCT
inlawrev-3407	390	1	*	*	PUNCT
inlawrev-3407	390	2	^^	^^	PUNCT
inlawrev-3407	390	3	in	in	ADP
inlawrev-3407	390	4	ruling	rule	VERB
inlawrev-3407	390	5	for	for	ADP
inlawrev-3407	390	6	zelkin	zelkin	NOUN
inlawrev-3407	390	7	,	,	PUNCT
inlawrev-3407	390	8	the	the	DET
inlawrev-3407	390	9	court	court	NOUN
inlawrev-3407	390	10	did	do	AUX
inlawrev-3407	390	11	not	not	PART
inlawrev-3407	390	12	strictly	strictly	ADV
inlawrev-3407	390	13	apply	apply	VERB
inlawrev-3407	390	14	either	either	PRON
inlawrev-3407	390	15	of	of	ADP
inlawrev-3407	390	16	the	the	DET
inlawrev-3407	390	17	traditional	traditional	ADJ
inlawrev-3407	390	18	tests	test	NOUN
inlawrev-3407	390	19	.	.	PUNCT
inlawrev-3407	391	1	initially	initially	ADV
inlawrev-3407	391	2	the	the	DET
inlawrev-3407	391	3	court	court	NOUN
inlawrev-3407	391	4	seemed	seem	VERB
inlawrev-3407	391	5	to	to	PART
inlawrev-3407	391	6	apply	apply	VERB
inlawrev-3407	391	7	the	the	DET
inlawrev-3407	391	8	nature	nature	NOUN
inlawrev-3407	391	9	of	of	ADP
inlawrev-3407	391	10	services	service	NOUN
inlawrev-3407	391	11	rendered	render	VERB
inlawrev-3407	391	12	test	test	NOUN
inlawrev-3407	391	13	.	.	PUNCT
inlawrev-3407	392	1	based	base	VERB
inlawrev-3407	392	2	on	on	ADP
inlawrev-3407	392	3	zelkin	zelkin	NOUN
inlawrev-3407	392	4	's	's	PART
inlawrev-3407	392	5	testimony	testimony	NOUN
inlawrev-3407	392	6	that	that	SCONJ
inlawrev-3407	392	7	he	he	PRON
inlawrev-3407	392	8	had	have	AUX
inlawrev-3407	392	9	not	not	PART
inlawrev-3407	392	10	performed	perform	VERB
inlawrev-3407	392	11	any	any	DET
inlawrev-3407	392	12	legal	legal	ADJ
inlawrev-3407	392	13	research	research	NOUN
inlawrev-3407	392	14	,	,	PUNCT
inlawrev-3407	392	15	the	the	DET
inlawrev-3407	392	16	court	court	NOUN
inlawrev-3407	392	17	determined	determine	VERB
inlawrev-3407	392	18	that	that	SCONJ
inlawrev-3407	392	19	those	those	DET
inlawrev-3407	392	20	services	service	NOUN
inlawrev-3407	392	21	could	could	AUX
inlawrev-3407	392	22	not	not	PART
inlawrev-3407	392	23	be	be	AUX
inlawrev-3407	392	24	the	the	DET
inlawrev-3407	392	25	practice	practice	NOUN
inlawrev-3407	392	26	of	of	ADP
inlawrev-3407	392	27	law	law	NOUN
inlawrev-3407	392	28	.	.	PUNCT
inlawrev-3407	393	1	however	however	ADV
inlawrev-3407	393	2	,	,	PUNCT
inlawrev-3407	393	3	the	the	DET
inlawrev-3407	393	4	court	court	NOUN
inlawrev-3407	393	5	then	then	ADV
inlawrev-3407	393	6	looked	look	VERB
inlawrev-3407	393	7	to	to	ADP
inlawrev-3407	393	8	zelkin	zelkin	NOUN
inlawrev-3407	393	9	's	's	PART
inlawrev-3407	393	10	objective	objective	NOUN
inlawrev-3407	393	11	and	and	CCONJ
inlawrev-3407	393	12	seemingly	seemingly	ADV
inlawrev-3407	393	13	reached	reach	VERB
inlawrev-3407	393	14	the	the	DET
inlawrev-3407	393	15	conclusion	conclusion	NOUN
inlawrev-3407	393	16	that	that	SCONJ
inlawrev-3407	393	17	services	service	NOUN
inlawrev-3407	393	18	are	be	AUX
inlawrev-3407	393	19	not	not	PART
inlawrev-3407	393	20	the	the	DET
inlawrev-3407	393	21	practice	practice	NOUN
inlawrev-3407	393	22	of	of	ADP
inlawrev-3407	393	23	law	law	NOUN
inlawrev-3407	393	24	if	if	SCONJ
inlawrev-3407	393	25	the	the	DET
inlawrev-3407	393	26	goal	goal	NOUN
inlawrev-3407	393	27	sought	seek	VERB
inlawrev-3407	393	28	in	in	ADP
inlawrev-3407	393	29	performing	perform	VERB
inlawrev-3407	393	30	those	those	DET
inlawrev-3407	393	31	services	service	NOUN
inlawrev-3407	393	32	could	could	AUX
inlawrev-3407	393	33	be	be	AUX
inlawrev-3407	393	34	attained	attain	VERB
inlawrev-3407	393	35	through	through	ADP
inlawrev-3407	393	36	some	some	DET
inlawrev-3407	393	37	other	other	ADJ
inlawrev-3407	393	38	not	not	PART
inlawrev-3407	393	39	facially	facially	ADV
inlawrev-3407	393	40	legal	legal	ADJ
inlawrev-3407	393	41	method	method	NOUN
inlawrev-3407	393	42	.	.	PUNCT
inlawrev-3407	394	1	while	while	SCONJ
inlawrev-3407	394	2	the	the	DET
inlawrev-3407	394	3	ruling	ruling	NOUN
inlawrev-3407	394	4	in	in	ADP
inlawrev-3407	394	5	zelkin	zelkin	NOUN
inlawrev-3407	394	6	would	would	AUX
inlawrev-3407	394	7	appear	appear	VERB
inlawrev-3407	394	8	to	to	PART
inlawrev-3407	394	9	be	be	AUX
inlawrev-3407	394	10	a	a	DET
inlawrev-3407	394	11	victory	victory	NOUN
inlawrev-3407	394	12	for	for	ADP
inlawrev-3407	394	13	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	394	14	,	,	PUNCT
inlawrev-3407	394	15	it	it	PRON
inlawrev-3407	394	16	is	be	AUX
inlawrev-3407	394	17	in	in	ADP
inlawrev-3407	394	18	direct	direct	ADJ
inlawrev-3407	394	19	conflict	conflict	NOUN
inlawrev-3407	394	20	with	with	ADP
inlawrev-3407	394	21	the	the	DET
inlawrev-3407	394	22	rulings	ruling	NOUN
inlawrev-3407	394	23	ofbercu	ofbercu	PROPN
inlawrev-3407	394	24	,	,	PUNCT
inlawrev-3407	394	25	gardner	gardner	NOUN
inlawrev-3407	394	26	,	,	PUNCT
inlawrev-3407	394	27	and	and	CCONJ
inlawrev-3407	394	28	agran	agran	ADJ
inlawrev-3407	394	29	,	,	PUNCT
inlawrev-3407	394	30	as	as	ADV
inlawrev-3407	394	31	well	well	ADV
inlawrev-3407	394	32	as	as	ADP
inlawrev-3407	394	33	other	other	ADJ
inlawrev-3407	394	34	case	case	NOUN
inlawrev-3407	394	35	law	law	NOUN
inlawrev-3407	394	36	.	.	PUNCT
inlawrev-3407	395	1	'^^	'^^	PRON
inlawrev-3407	395	2	some	some	DET
inlawrev-3407	395	3	observers	observer	NOUN
inlawrev-3407	395	4	suggest	suggest	VERB
inlawrev-3407	395	5	that	that	SCONJ
inlawrev-3407	395	6	courts	court	NOUN
inlawrev-3407	395	7	are	be	AUX
inlawrev-3407	395	8	willing	willing	ADJ
inlawrev-3407	395	9	to	to	ADP
inlawrev-3407	395	10	128	128	NUM
inlawrev-3407	395	11	.	.	PUNCT
inlawrev-3407	396	1	see	see	VERB
inlawrev-3407	396	2	i	i	PRON
inlawrev-3407	396	3	d.	d.	PROPN
inlawrev-3407	396	4	2it223	2it223	NUM
inlawrev-3407	396	5	.	.	PUNCT
inlawrev-3407	397	1	129	129	NUM
inlawrev-3407	397	2	.	.	PUNCT
inlawrev-3407	398	1	see	see	VERB
inlawrev-3407	398	2	i	i	PRON
inlawrev-3407	398	3	d.	d.	PROPN
inlawrev-3407	398	4	130	130	NUM
inlawrev-3407	398	5	.	.	PUNCT
inlawrev-3407	399	1	see	see	VERB
inlawrev-3407	399	2	i	i	PRON
inlawrev-3407	399	3	d	d	PROPN
inlawrev-3407	399	4	at	at	ADP
inlawrev-3407	399	5	222	222	NUM
inlawrev-3407	399	6	-	-	SYM
inlawrev-3407	399	7	23	23	NUM
inlawrev-3407	399	8	.	.	PUNCT
inlawrev-3407	400	1	131	131	X
inlawrev-3407	400	2	.	.	PUNCT
inlawrev-3407	401	1	see	see	VERB
inlawrev-3407	401	2	i	i	PRON
inlawrev-3407	401	3	d	d	PROPN
inlawrev-3407	401	4	at	at	ADP
inlawrev-3407	401	5	223	223	NUM
inlawrev-3407	401	6	.	.	PUNCT
inlawrev-3407	402	1	132	132	NUM
inlawrev-3407	402	2	.	.	PUNCT
inlawrev-3407	402	3	see	see	VERB
inlawrev-3407	402	4	i	i	PRON
inlawrev-3407	402	5	d.	d.	PROPN
inlawrev-3407	402	6	133	133	NUM
inlawrev-3407	402	7	.	.	PUNCT
inlawrev-3407	403	1	see	see	VERB
inlawrev-3407	403	2	i	i	PRON
inlawrev-3407	403	3	d.	d.	PROPN
inlawrev-3407	403	4	at	at	ADP
inlawrev-3407	403	5	224	224	NUM
inlawrev-3407	403	6	.	.	PUNCT
inlawrev-3407	404	1	134	134	NUM
inlawrev-3407	404	2	.	.	PUNCT
inlawrev-3407	404	3	see	see	VERB
inlawrev-3407	404	4	i	i	PROPN
inlawrev-3407	404	5	d	d	PROPN
inlawrev-3407	404	6	135	135	NUM
inlawrev-3407	404	7	.	.	PUNCT
inlawrev-3407	405	1	see	see	VERB
inlawrev-3407	405	2	i	i	PRON
inlawrev-3407	405	3	d.	d.	PROPN
inlawrev-3407	405	4	136	136	NUM
inlawrev-3407	405	5	.	.	PUNCT
inlawrev-3407	406	1	at	at	ADV
inlawrev-3407	406	2	least	least	ADV
inlawrev-3407	406	3	three	three	NUM
inlawrev-3407	406	4	major	major	ADJ
inlawrev-3407	406	5	decisions	decision	NOUN
inlawrev-3407	406	6	have	have	AUX
inlawrev-3407	406	7	held	hold	VERB
inlawrev-3407	406	8	that	that	SCONJ
inlawrev-3407	406	9	when	when	SCONJ
inlawrev-3407	406	10	faced	face	VERB
inlawrev-3407	406	11	with	with	ADP
inlawrev-3407	406	12	interpretation	interpretation	NOUN
inlawrev-3407	406	13	or	or	CCONJ
inlawrev-3407	406	14	application	application	NOUN
inlawrev-3407	406	15	of	of	ADP
inlawrev-3407	406	16	tax	tax	NOUN
inlawrev-3407	406	17	statues	statue	NOUN
inlawrev-3407	406	18	,	,	PUNCT
inlawrev-3407	406	19	administrative	administrative	ADJ
inlawrev-3407	406	20	regulations	regulation	NOUN
inlawrev-3407	406	21	and	and	CCONJ
inlawrev-3407	406	22	rulings	ruling	NOUN
inlawrev-3407	406	23	,	,	PUNCT
inlawrev-3407	406	24	court	court	NOUN
inlawrev-3407	406	25	decisions	decision	NOUN
inlawrev-3407	406	26	,	,	PUNCT
inlawrev-3407	406	27	or	or	CCONJ
inlawrev-3407	406	28	general	general	ADJ
inlawrev-3407	406	29	law	law	NOUN
inlawrev-3407	406	30	,	,	PUNCT
inlawrev-3407	406	31	it	it	PRON
inlawrev-3407	406	32	is	be	AUX
inlawrev-3407	406	33	an	an	DET
inlawrev-3407	406	34	accountant	accountant	NOUN
inlawrev-3407	406	35	's	's	PART
inlawrev-3407	406	36	duty	duty	NOUN
inlawrev-3407	406	37	to	to	PART
inlawrev-3407	406	38	leave	leave	VERB
inlawrev-3407	406	39	such	such	ADJ
inlawrev-3407	406	40	questions	question	NOUN
inlawrev-3407	406	41	to	to	ADP
inlawrev-3407	406	42	a	a	DET
inlawrev-3407	406	43	lawyer	lawyer	NOUN
inlawrev-3407	406	44	.	.	PUNCT
inlawrev-3407	407	1	see	see	VERB
inlawrev-3407	407	2	agran	agran	ADJ
inlawrev-3407	407	3	v.	v.	ADP
inlawrev-3407	407	4	shapiro	shapiro	PROPN
inlawrev-3407	407	5	,	,	PUNCT
inlawrev-3407	407	6	273	273	NUM
inlawrev-3407	407	7	p.2d	p.2d	SYM
inlawrev-3407	407	8	619	619	NUM
inlawrev-3407	407	9	(	(	PUNCT
inlawrev-3407	407	10	cal	cal	PROPN
inlawrev-3407	407	11	.	.	PUNCT
inlawrev-3407	408	1	app	app	PROPN
inlawrev-3407	408	2	.	.	PUNCT
inlawrev-3407	409	1	dep't	dep't	PROPN
inlawrev-3407	409	2	super	super	PROPN
inlawrev-3407	409	3	.	.	PUNCT
inlawrev-3407	410	1	ct	ct	PROPN
inlawrev-3407	410	2	.	.	PROPN
inlawrev-3407	410	3	1954	1954	NUM
inlawrev-3407	410	4	)	)	PUNCT
inlawrev-3407	410	5	;	;	PUNCT
inlawrev-3407	410	6	joffe	joffe	PROPN
inlawrev-3407	410	7	v.	v.	PROPN
inlawrev-3407	410	8	wilson	wilson	PROPN
inlawrev-3407	410	9	,	,	PUNCT
inlawrev-3407	410	10	407	407	NUM
inlawrev-3407	410	11	n.e.2d	n.e.2d	NOUN
inlawrev-3407	410	12	342	342	NUM
inlawrev-3407	410	13	(	(	PUNCT
inlawrev-3407	410	14	mass	mass	PROPN
inlawrev-3407	410	15	.	.	PROPN
inlawrev-3407	410	16	1980	1980	NUM
inlawrev-3407	410	17	)	)	PUNCT
inlawrev-3407	410	18	;	;	PUNCT
inlawrev-3407	410	19	gardner	gardner	NOUN
inlawrev-3407	410	20	v.	v.	ADP
inlawrev-3407	410	21	2000	2000	NUM
inlawrev-3407	410	22	]	]	PUNCT
inlawrev-3407	410	23	accounting	accounting	NOUN
inlawrev-3407	410	24	firms	firm	NOUN
inlawrev-3407	410	25	6	6	NUM
inlawrev-3407	410	26	1	1	NUM
inlawrev-3407	410	27	3	3	NUM
inlawrev-3407	410	28	show	show	VERB
inlawrev-3407	410	29	more	more	ADJ
inlawrev-3407	410	30	deference	deference	NOUN
inlawrev-3407	410	31	to	to	ADP
inlawrev-3407	410	32	lawyer	lawyer	NOUN
inlawrev-3407	410	33	-	-	PUNCT
inlawrev-3407	410	34	accountants	accountant	NOUN
inlawrev-3407	410	35	than	than	SCONJ
inlawrev-3407	410	36	to	to	PART
inlawrev-3407	410	37	lay	lay	VERB
inlawrev-3407	410	38	cpas	cpa	NOUN
inlawrev-3407	410	39	.	.	PUNCT
inlawrev-3407	411	1	'^^	'^^	X
inlawrev-3407	411	2	this	this	PRON
inlawrev-3407	411	3	may	may	AUX
inlawrev-3407	411	4	be	be	AUX
inlawrev-3407	411	5	due	due	ADJ
inlawrev-3407	411	6	to	to	ADP
inlawrev-3407	411	7	the	the	DET
inlawrev-3407	411	8	difficulty	difficulty	NOUN
inlawrev-3407	411	9	in	in	ADP
inlawrev-3407	411	10	separating	separate	VERB
inlawrev-3407	411	11	these	these	DET
inlawrev-3407	411	12	evolving	evolve	VERB
inlawrev-3407	411	13	professions	profession	NOUN
inlawrev-3407	411	14	.	.	PUNCT
inlawrev-3407	412	1	'^^	'^^	PROPN
inlawrev-3407	413	1	alternatively	alternatively	ADV
inlawrev-3407	413	2	,	,	PUNCT
inlawrev-3407	413	3	it	it	PRON
inlawrev-3407	413	4	may	may	AUX
inlawrev-3407	413	5	stem	stem	VERB
inlawrev-3407	413	6	from	from	ADP
inlawrev-3407	413	7	the	the	DET
inlawrev-3407	413	8	fact	fact	NOUN
inlawrev-3407	413	9	that	that	SCONJ
inlawrev-3407	413	10	traditional	traditional	ADJ
inlawrev-3407	413	11	concerns	concern	NOUN
inlawrev-3407	413	12	over	over	ADP
inlawrev-3407	413	13	competence	competence	NOUN
inlawrev-3407	413	14	ofadvice	ofadvice	NOUN
inlawrev-3407	413	15	are	be	AUX
inlawrev-3407	413	16	absent	absent	ADJ
inlawrev-3407	413	17	from	from	ADP
inlawrev-3407	413	18	such	such	ADJ
inlawrev-3407	413	19	cases	case	NOUN
inlawrev-3407	413	20	.	.	PUNCT
inlawrev-3407	414	1	the	the	DET
inlawrev-3407	414	2	texas	texas	PROPN
inlawrev-3407	414	3	supreme	supreme	PROPN
inlawrev-3407	414	4	court	court	PROPN
inlawrev-3407	414	5	recently	recently	ADV
inlawrev-3407	414	6	had	have	VERB
inlawrev-3407	414	7	the	the	DET
inlawrev-3407	414	8	opportunity	opportunity	NOUN
inlawrev-3407	414	9	to	to	PART
inlawrev-3407	414	10	explore	explore	VERB
inlawrev-3407	414	11	these	these	DET
inlawrev-3407	414	12	issues	issue	NOUN
inlawrev-3407	414	13	.	.	PUNCT
inlawrev-3407	415	1	members	member	NOUN
inlawrev-3407	415	2	of	of	ADP
inlawrev-3407	415	3	both	both	DET
inlawrev-3407	415	4	industries	industry	NOUN
inlawrev-3407	415	5	closely	closely	ADV
inlawrev-3407	415	6	watched	watch	VERB
inlawrev-3407	415	7	this	this	DET
inlawrev-3407	415	8	texas	texas	PROPN
inlawrev-3407	415	9	case	case	NOUN
inlawrev-3407	415	10	for	for	ADP
inlawrev-3407	415	11	its	its	PRON
inlawrev-3407	415	12	potential	potential	NOUN
inlawrev-3407	415	13	to	to	PART
inlawrev-3407	415	14	limit	limit	VERB
inlawrev-3407	415	15	,	,	PUNCT
inlawrev-3407	415	16	or	or	CCONJ
inlawrev-3407	415	17	permit	permit	NOUN
inlawrev-3407	415	18	,	,	PUNCT
inlawrev-3407	415	19	the	the	DET
inlawrev-3407	415	20	types	type	NOUN
inlawrev-3407	415	21	of	of	ADP
inlawrev-3407	415	22	services	service	NOUN
inlawrev-3407	415	23	that	that	PRON
inlawrev-3407	415	24	accounting	accounting	NOUN
inlawrev-3407	415	25	firms	firm	NOUN
inlawrev-3407	415	26	perform	perform	VERB
inlawrev-3407	415	27	.	.	PUNCT
inlawrev-3407	415	28	'	'	PUNCT
inlawrev-3407	415	29	^^	^^	PROPN
inlawrev-3407	415	30	c	c	PROPN
inlawrev-3407	415	31	texas	texas	PROPN
inlawrev-3407	415	32	v.	v.	PROPN
inlawrev-3407	415	33	arthur	arthur	PROPN
inlawrev-3407	415	34	andersen^*^	andersen^*^	PROPN
inlawrev-3407	415	35	in	in	ADP
inlawrev-3407	415	36	1997	1997	NUM
inlawrev-3407	415	37	,	,	PUNCT
inlawrev-3407	415	38	accounting	accounting	NOUN
inlawrev-3407	415	39	giant	giant	PROPN
inlawrev-3407	415	40	arthur	arthur	PROPN
inlawrev-3407	415	41	andersen	andersen	PROPN
inlawrev-3407	415	42	faced	face	VERB
inlawrev-3407	415	43	legal	legal	ADJ
inlawrev-3407	415	44	action	action	NOUN
inlawrev-3407	415	45	in	in	ADP
inlawrev-3407	415	46	texas	texas	PROPN
inlawrev-3407	415	47	after	after	SCONJ
inlawrev-3407	415	48	it	it	PRON
inlawrev-3407	415	49	was	be	AUX
inlawrev-3407	415	50	accused	accuse	VERB
inlawrev-3407	415	51	of	of	ADP
inlawrev-3407	415	52	the	the	DET
inlawrev-3407	415	53	unauthorized	unauthorized	ADJ
inlawrev-3407	415	54	practice	practice	NOUN
inlawrev-3407	415	55	of	of	ADP
inlawrev-3407	415	56	law	law	NOUN
inlawrev-3407	415	57	.	.	PUNCT
inlawrev-3407	415	58	'	'	PUNCT
inlawrev-3407	416	1	"	"	PUNCT
inlawrev-3407	416	2	*	*	PUNCT
inlawrev-3407	416	3	'	'	PUNCT
inlawrev-3407	416	4	on	on	ADP
inlawrev-3407	416	5	june	june	PROPN
inlawrev-3407	416	6	26	26	NUM
inlawrev-3407	416	7	,	,	PUNCT
inlawrev-3407	416	8	1997	1997	NUM
inlawrev-3407	416	9	,	,	PUNCT
inlawrev-3407	416	10	a	a	DET
inlawrev-3407	416	11	complaint	complaint	NOUN
inlawrev-3407	416	12	against	against	ADP
inlawrev-3407	416	13	arthur	arthur	PROPN
inlawrev-3407	416	14	andersen	andersen	PROPN
inlawrev-3407	416	15	was	be	AUX
inlawrev-3407	416	16	filed	file	VERB
inlawrev-3407	416	17	with	with	ADP
inlawrev-3407	416	18	the	the	DET
inlawrev-3407	416	19	unauthorized	unauthorized	ADJ
inlawrev-3407	416	20	practice	practice	NOUN
inlawrev-3407	416	21	of	of	ADP
inlawrev-3407	416	22	law	law	NOUN
inlawrev-3407	416	23	committee	committee	PROPN
inlawrev-3407	416	24	ofthe	ofthe	PROPN
inlawrev-3407	416	25	texas	texas	PROPN
inlawrev-3407	416	26	supreme	supreme	PROPN
inlawrev-3407	416	27	court	court	PROPN
inlawrev-3407	416	28	.	.	PUNCT
inlawrev-3407	417	1	'	'	PUNCT
inlawrev-3407	417	2	"	"	PUNCT
inlawrev-3407	417	3	^^	^^	CCONJ
inlawrev-3407	417	4	some	some	DET
inlawrev-3407	417	5	texas	texas	PROPN
inlawrev-3407	417	6	lawyers	lawyer	NOUN
inlawrev-3407	417	7	contended	contend	VERB
inlawrev-3407	417	8	that	that	SCONJ
inlawrev-3407	417	9	the	the	DET
inlawrev-3407	417	10	accountants	accountant	NOUN
inlawrev-3407	417	11	were	be	AUX
inlawrev-3407	417	12	encroaching	encroach	VERB
inlawrev-3407	417	13	on	on	ADP
inlawrev-3407	417	14	their	their	PRON
inlawrev-3407	417	15	turf	turf	NOUN
inlawrev-3407	417	16	in	in	ADP
inlawrev-3407	417	17	violation	violation	NOUN
inlawrev-3407	417	18	of	of	ADP
inlawrev-3407	417	19	texas	texas	PROPN
inlawrev-3407	417	20	state	state	PROPN
inlawrev-3407	417	21	law	law	NOUN
inlawrev-3407	417	22	.	.	PUNCT
inlawrev-3407	418	1	'"*^	'"*^	VERB
inlawrev-3407	418	2	the	the	DET
inlawrev-3407	418	3	complaint	complaint	NOUN
inlawrev-3407	418	4	charged	charge	VERB
inlawrev-3407	418	5	that	that	SCONJ
inlawrev-3407	418	6	arthur	arthur	PROPN
inlawrev-3407	418	7	andersen	andersen	PROPN
inlawrev-3407	418	8	"	"	PUNCT
inlawrev-3407	418	9	engaged	engage	VERB
inlawrev-3407	418	10	in	in	ADP
inlawrev-3407	418	11	the	the	DET
inlawrev-3407	418	12	unauthorized	unauthorized	ADJ
inlawrev-3407	418	13	practice	practice	NOUN
inlawrev-3407	418	14	of	of	ADP
inlawrev-3407	418	15	law	law	NOUN
inlawrev-3407	418	16	by	by	ADP
inlawrev-3407	418	17	offering	offer	VERB
inlawrev-3407	418	18	'	'	PUNCT
inlawrev-3407	418	19	attorney	attorney	NOUN
inlawrev-3407	418	20	only	only	ADV
inlawrev-3407	418	21	'	'	PUNCT
inlawrev-3407	418	22	services	service	NOUN
inlawrev-3407	418	23	and	and	CCONJ
inlawrev-3407	418	24	filing	filing	NOUN
inlawrev-3407	418	25	petitions	petition	NOUN
inlawrev-3407	418	26	in	in	ADP
inlawrev-3407	418	27	the	the	DET
inlawrev-3407	418	28	tax	tax	NOUN
inlawrev-3407	418	29	court	court	NOUN
inlawrev-3407	418	30	.	.	PUNCT
inlawrev-3407	419	1	"'"^	"'"^	PROPN
inlawrev-3407	419	2	indeed	indeed	ADV
inlawrev-3407	419	3	,	,	PUNCT
inlawrev-3407	419	4	it	it	PRON
inlawrev-3407	419	5	may	may	AUX
inlawrev-3407	419	6	have	have	AUX
inlawrev-3407	419	7	been	be	AUX
inlawrev-3407	419	8	"	"	PUNCT
inlawrev-3407	419	9	arthur	arthur	PROPN
inlawrev-3407	419	10	andersen	andersen	PROPN
inlawrev-3407	419	11	's	's	PART
inlawrev-3407	419	12	habit	habit	NOUN
inlawrev-3407	419	13	of	of	ADP
inlawrev-3407	419	14	filing	filing	NOUN
inlawrev-3407	419	15	petitions	petition	NOUN
inlawrev-3407	419	16	in	in	ADP
inlawrev-3407	419	17	tax	tax	NOUN
inlawrev-3407	419	18	court	court	NOUN
inlawrev-3407	419	19	that	that	PRON
inlawrev-3407	419	20	initially	initially	ADV
inlawrev-3407	419	21	attracted	attract	VERB
inlawrev-3407	419	22	the	the	DET
inlawrev-3407	419	23	attention	attention	NOUN
inlawrev-3407	419	24	of	of	ADP
inlawrev-3407	419	25	the	the	DET
inlawrev-3407	419	26	organized	organized	ADJ
inlawrev-3407	419	27	bar	bar	NOUN
inlawrev-3407	419	28	.	.	PUNCT
inlawrev-3407	419	29	"'"*^	"'"*^	PUNCT
inlawrev-3407	420	1	the	the	DET
inlawrev-3407	420	2	"	"	PUNCT
inlawrev-3407	420	3	attorney	attorney	NOUN
inlawrev-3407	420	4	only	only	ADV
inlawrev-3407	420	5	"	"	PUNCT
inlawrev-3407	420	6	services	service	NOUN
inlawrev-3407	420	7	complained	complain	VERB
inlawrev-3407	420	8	of	of	ADP
inlawrev-3407	420	9	reportedly	reportedly	ADV
inlawrev-3407	420	10	involved	involve	VERB
inlawrev-3407	420	11	arthur	arthur	PROPN
inlawrev-3407	420	12	andersen	andersen	PROPN
inlawrev-3407	420	13	engaging	engage	VERB
inlawrev-3407	420	14	in	in	ADP
inlawrev-3407	420	15	"	"	PUNCT
inlawrev-3407	420	16	estate	estate	NOUN
inlawrev-3407	420	17	planning	planning	NOUN
inlawrev-3407	420	18	,	,	PUNCT
inlawrev-3407	420	19	as	as	ADV
inlawrev-3407	420	20	well	well	ADV
inlawrev-3407	420	21	as	as	ADP
inlawrev-3407	420	22	drafting	draft	VERB
inlawrev-3407	420	23	corporate	corporate	ADJ
inlawrev-3407	420	24	and	and	CCONJ
inlawrev-3407	420	25	partnership	partnership	NOUN
inlawrev-3407	420	26	documents	document	NOUN
inlawrev-3407	420	27	,	,	PUNCT
inlawrev-3407	420	28	compensation	compensation	NOUN
inlawrev-3407	420	29	agreements	agreement	NOUN
inlawrev-3407	420	30	,	,	PUNCT
inlawrev-3407	420	31	stock	stock	NOUN
inlawrev-3407	420	32	option	option	NOUN
inlawrev-3407	420	33	agreements	agreement	NOUN
inlawrev-3407	420	34	,	,	PUNCT
inlawrev-3407	420	35	and	and	CCONJ
inlawrev-3407	420	36	severance	severance	NOUN
inlawrev-3407	420	37	agreements	agreement	NOUN
inlawrev-3407	420	38	.	.	PUNCT
inlawrev-3407	421	1	"'"*^	"'"*^	PROPN
inlawrev-3407	422	1	longstanding	longstande	VERB
inlawrev-3407	422	2	texas	texas	PROPN
inlawrev-3407	422	3	law	law	NOUN
inlawrev-3407	422	4	states	state	VERB
inlawrev-3407	422	5	that	that	SCONJ
inlawrev-3407	422	6	"	"	PUNCT
inlawrev-3407	422	7	accountants	accountant	NOUN
inlawrev-3407	422	8	are	be	AUX
inlawrev-3407	422	9	conway	conway	ADJ
inlawrev-3407	422	10	,	,	PUNCT
inlawrev-3407	422	11	48	48	NUM
inlawrev-3407	422	12	n.w.2d	n.w.2d	ADP
inlawrev-3407	422	13	788	788	NUM
inlawrev-3407	422	14	(	(	PUNCT
inlawrev-3407	422	15	minn	minn	NOUN
inlawrev-3407	422	16	.	.	PROPN
inlawrev-3407	423	1	1	1	NUM
inlawrev-3407	423	2	95	95	NUM
inlawrev-3407	423	3	1	1	NUM
inlawrev-3407	423	4	)	)	PUNCT
inlawrev-3407	423	5	.	.	PUNCT
inlawrev-3407	424	1	in	in	ADP
inlawrev-3407	424	2	addition	addition	NOUN
inlawrev-3407	424	3	,	,	PUNCT
inlawrev-3407	424	4	several	several	ADJ
inlawrev-3407	424	5	courts	court	NOUN
inlawrev-3407	424	6	have	have	AUX
inlawrev-3407	424	7	reached	reach	VERB
inlawrev-3407	424	8	the	the	DET
inlawrev-3407	424	9	conclusion	conclusion	NOUN
inlawrev-3407	424	10	that	that	SCONJ
inlawrev-3407	424	11	activities	activity	NOUN
inlawrev-3407	424	12	designed	design	VERB
inlawrev-3407	424	13	to	to	PART
inlawrev-3407	424	14	secure	secure	VERB
inlawrev-3407	424	15	tax	tax	NOUN
inlawrev-3407	424	16	reductions	reduction	NOUN
inlawrev-3407	424	17	or	or	CCONJ
inlawrev-3407	424	18	refunds	refund	NOUN
inlawrev-3407	424	19	for	for	ADP
inlawrev-3407	424	20	others	other	NOUN
inlawrev-3407	424	21	may	may	AUX
inlawrev-3407	424	22	constitute	constitute	VERB
inlawrev-3407	424	23	the	the	DET
inlawrev-3407	424	24	unauthorized	unauthorized	ADJ
inlawrev-3407	424	25	practice	practice	NOUN
inlawrev-3407	424	26	of	of	ADP
inlawrev-3407	424	27	law	law	NOUN
inlawrev-3407	424	28	.	.	PUNCT
inlawrev-3407	425	1	see	see	VERB
inlawrev-3407	425	2	weber	weber	PROPN
inlawrev-3407	425	3	v.	v.	PROPN
inlawrev-3407	425	4	garza	garza	PROPN
inlawrev-3407	425	5	,	,	PUNCT
inlawrev-3407	425	6	570	570	NUM
inlawrev-3407	425	7	f.2d	f.2d	SYM
inlawrev-3407	425	8	511	511	NUM
inlawrev-3407	425	9	(	(	PUNCT
inlawrev-3407	425	10	5th	5th	ADJ
inlawrev-3407	425	11	cir	cir	NOUN
inlawrev-3407	425	12	.	.	PROPN
inlawrev-3407	425	13	1978	1978	NUM
inlawrev-3407	425	14	)	)	PUNCT
inlawrev-3407	425	15	;	;	PUNCT
inlawrev-3407	425	16	in	in	ADP
inlawrev-3407	425	17	re	re	PROPN
inlawrev-3407	425	18	moran	moran	PROPN
inlawrev-3407	425	19	,	,	PUNCT
inlawrev-3407	425	20	317	317	NUM
inlawrev-3407	425	21	so	so	ADV
inlawrev-3407	425	22	.	.	PUNCT
inlawrev-3407	426	1	2d	2d	NOUN
inlawrev-3407	426	2	754	754	NUM
inlawrev-3407	426	3	(	(	PUNCT
inlawrev-3407	426	4	fla	fla	PROPN
inlawrev-3407	426	5	.	.	PUNCT
inlawrev-3407	426	6	1975	1975	NUM
inlawrev-3407	426	7	)	)	PUNCT
inlawrev-3407	426	8	;	;	PUNCT
inlawrev-3407	426	9	kentucky	kentucky	PROPN
inlawrev-3407	426	10	state	state	PROPN
inlawrev-3407	426	11	bar	bar	PROPN
inlawrev-3407	426	12	assoc	assoc	NOUN
inlawrev-3407	426	13	,	,	PUNCT
inlawrev-3407	426	14	v.	v.	CCONJ
inlawrev-3407	426	15	bailey	bailey	PROPN
inlawrev-3407	426	16	,	,	PUNCT
inlawrev-3407	426	17	409	409	NUM
inlawrev-3407	426	18	s.w.2d	s.w.2d	NUM
inlawrev-3407	426	19	530	530	NUM
inlawrev-3407	426	20	(	(	PUNCT
inlawrev-3407	426	21	ky	ky	PROPN
inlawrev-3407	426	22	.	.	PROPN
inlawrev-3407	426	23	1966	1966	NUM
inlawrev-3407	426	24	)	)	PUNCT
inlawrev-3407	426	25	.	.	PUNCT
inlawrev-3407	427	1	1	1	NUM
inlawrev-3407	427	2	37	37	NUM
inlawrev-3407	427	3	.	.	PUNCT
inlawrev-3407	428	1	see	see	VERB
inlawrev-3407	428	2	segal	segal	PROPN
inlawrev-3407	428	3	,	,	PUNCT
inlawrev-3407	428	4	supra	supra	PROPN
inlawrev-3407	428	5	note	note	NOUN
inlawrev-3407	428	6	1	1	NUM
inlawrev-3407	428	7	9	9	NUM
inlawrev-3407	428	8	,	,	PUNCT
inlawrev-3407	428	9	at	at	ADP
inlawrev-3407	428	10	fo	fo	ADP
inlawrev-3407	428	11	1	1	NUM
inlawrev-3407	428	12	.	.	PUNCT
inlawrev-3407	428	13	138	138	NUM
inlawrev-3407	428	14	.	.	PUNCT
inlawrev-3407	429	1	see	see	VERB
inlawrev-3407	429	2	i	i	PROPN
inlawrev-3407	429	3	d	d	PROPN
inlawrev-3407	429	4	;	;	PUNCT
inlawrev-3407	429	5	see	see	VERB
inlawrev-3407	429	6	also	also	ADV
inlawrev-3407	429	7	florida	florida	PROPN
inlawrev-3407	429	8	bar	bar	PROPN
inlawrev-3407	429	9	v.	v.	ADP
inlawrev-3407	429	10	brumbaugh	brumbaugh	NOUN
inlawrev-3407	429	11	,	,	PUNCT
inlawrev-3407	429	12	355	355	NUM
inlawrev-3407	429	13	so	so	ADV
inlawrev-3407	429	14	.	.	PUNCT
inlawrev-3407	430	1	2d	2d	NOUN
inlawrev-3407	430	2	1186	1186	NUM
inlawrev-3407	430	3	,	,	PUNCT
inlawrev-3407	430	4	1191	1191	NUM
inlawrev-3407	430	5	-	-	SYM
inlawrev-3407	430	6	92	92	NUM
inlawrev-3407	430	7	(	(	PUNCT
inlawrev-3407	430	8	fla	fla	PROPN
inlawrev-3407	430	9	.	.	PROPN
inlawrev-3407	430	10	1978	1978	NUM
inlawrev-3407	430	11	)	)	PUNCT
inlawrev-3407	431	1	(	(	PUNCT
inlawrev-3407	431	2	contending	contend	VERB
inlawrev-3407	431	3	that	that	SCONJ
inlawrev-3407	431	4	"	"	PUNCT
inlawrev-3407	431	5	any	any	DET
inlawrev-3407	431	6	attempt	attempt	NOUN
inlawrev-3407	431	7	to	to	PART
inlawrev-3407	431	8	formulate	formulate	VERB
inlawrev-3407	431	9	a	a	DET
inlawrev-3407	431	10	lasting	lasting	ADJ
inlawrev-3407	431	11	,	,	PUNCT
inlawrev-3407	431	12	all	all	DET
inlawrev-3407	431	13	encompassing	encompass	VERB
inlawrev-3407	431	14	definition	definition	NOUN
inlawrev-3407	431	15	of'practice	of'practice	PROPN
inlawrev-3407	431	16	oflaw	oflaw	NOUN
inlawrev-3407	431	17	'	'	PUNCT
inlawrev-3407	431	18	is	be	AUX
inlawrev-3407	431	19	doomed	doom	VERB
inlawrev-3407	431	20	to	to	ADP
inlawrev-3407	431	21	failure	failure	NOUN
inlawrev-3407	431	22	'	'	PUNCT
inlawrev-3407	431	23	for	for	ADP
inlawrev-3407	431	24	the	the	DET
inlawrev-3407	431	25	reason	reason	NOUN
inlawrev-3407	431	26	that	that	SCONJ
inlawrev-3407	431	27	under	under	ADP
inlawrev-3407	431	28	our	our	PRON
inlawrev-3407	431	29	system	system	NOUN
inlawrev-3407	431	30	of	of	ADP
inlawrev-3407	431	31	jurisprudence	jurisprudence	NOUN
inlawrev-3407	431	32	such	such	ADJ
inlawrev-3407	431	33	practice	practice	NOUN
inlawrev-3407	431	34	must	must	AUX
inlawrev-3407	431	35	necessarily	necessarily	ADV
inlawrev-3407	431	36	change	change	VERB
inlawrev-3407	431	37	with	with	ADP
inlawrev-3407	431	38	the	the	DET
inlawrev-3407	431	39	everchanging	everchanging	NOUN
inlawrev-3407	431	40	business	business	NOUN
inlawrev-3407	431	41	and	and	CCONJ
inlawrev-3407	431	42	social	social	ADJ
inlawrev-3407	431	43	order	order	NOUN
inlawrev-3407	431	44	.	.	PUNCT
inlawrev-3407	431	45	'	'	PUNCT
inlawrev-3407	431	46	"	"	PUNCT
inlawrev-3407	431	47	(	(	PUNCT
inlawrev-3407	431	48	quoting	quote	VERB
inlawrev-3407	431	49	state	state	NOUN
inlawrev-3407	431	50	bar	bar	NOUN
inlawrev-3407	431	51	of	of	ADP
inlawrev-3407	431	52	michigan	michigan	PROPN
inlawrev-3407	431	53	v.	v.	CCONJ
inlawrev-3407	431	54	cramer	cramer	PROPN
inlawrev-3407	431	55	,	,	PUNCT
inlawrev-3407	431	56	249	249	NUM
inlawrev-3407	431	57	n.w.2d	n.w.2d	ADP
inlawrev-3407	431	58	1	1	NUM
inlawrev-3407	431	59	,	,	PUNCT
inlawrev-3407	431	60	7	7	NUM
inlawrev-3407	431	61	(	(	PUNCT
inlawrev-3407	431	62	mich	mich	NOUN
inlawrev-3407	431	63	.	.	PROPN
inlawrev-3407	431	64	1976	1976	NUM
inlawrev-3407	431	65	)	)	PUNCT
inlawrev-3407	431	66	)	)	PUNCT
inlawrev-3407	431	67	)	)	PUNCT
inlawrev-3407	431	68	.	.	PUNCT
inlawrev-3407	432	1	1	1	NUM
inlawrev-3407	432	2	39	39	NUM
inlawrev-3407	432	3	.	.	PUNCT
inlawrev-3407	433	1	see	see	VERB
inlawrev-3407	433	2	gibeaut	gibeaut	NOUN
inlawrev-3407	433	3	,	,	PUNCT
inlawrev-3407	433	4	supra	supra	PROPN
inlawrev-3407	433	5	note	note	VERB
inlawrev-3407	433	6	1	1	NUM
inlawrev-3407	433	7	1	1	NUM
inlawrev-3407	433	8	,	,	PUNCT
inlawrev-3407	433	9	at	at	ADP
inlawrev-3407	433	10	46	46	NUM
inlawrev-3407	433	11	.	.	PUNCT
inlawrev-3407	434	1	140	140	NUM
inlawrev-3407	434	2	.	.	NOUN
inlawrev-3407	434	3	674	674	NUM
inlawrev-3407	434	4	s.w.2d	s.w.2d	NUM
inlawrev-3407	434	5	923	923	NUM
inlawrev-3407	434	6	(	(	PUNCT
inlawrev-3407	434	7	tex	tex	PROPN
inlawrev-3407	434	8	.	.	PROPN
inlawrev-3407	434	9	1984	1984	NUM
inlawrev-3407	434	10	)	)	PUNCT
inlawrev-3407	434	11	.	.	PUNCT
inlawrev-3407	435	1	141	141	NUM
inlawrev-3407	435	2	.	.	PUNCT
inlawrev-3407	436	1	see	see	VERB
inlawrev-3407	436	2	james	james	PROPN
inlawrev-3407	436	3	boxell	boxell	PROPN
inlawrev-3407	436	4	,	,	PUNCT
inlawrev-3407	436	5	arthur	arthur	PROPN
inlawrev-3407	436	6	andersen	andersen	PROPN
inlawrev-3407	436	7	in	in	ADP
inlawrev-3407	436	8	texas	texas	PROPN
inlawrev-3407	436	9	held	hold	VERB
inlawrev-3407	436	10	to	to	ADP
inlawrev-3407	436	11	accountfor	accountfor	NOUN
inlawrev-3407	436	12	practicing	practice	VERB
inlawrev-3407	436	13	law	law	NOUN
inlawrev-3407	436	14	,	,	PUNCT
inlawrev-3407	436	15	the	the	DET
inlawrev-3407	436	16	lawyer	lawyer	NOUN
inlawrev-3407	436	17	,	,	PUNCT
inlawrev-3407	436	18	oct	oct	PROPN
inlawrev-3407	436	19	.	.	PROPN
inlawrev-3407	436	20	1	1	NUM
inlawrev-3407	436	21	4	4	NUM
inlawrev-3407	436	22	,	,	PUNCT
inlawrev-3407	436	23	1	1	NUM
inlawrev-3407	436	24	997	997	NUM
inlawrev-3407	436	25	,	,	PUNCT
inlawrev-3407	436	26	at	at	ADP
inlawrev-3407	436	27	5	5	NUM
inlawrev-3407	436	28	;	;	PUNCT
inlawrev-3407	436	29	lisa	lisa	PROPN
inlawrev-3407	436	30	brennan	brennan	PROPN
inlawrev-3407	436	31	,	,	PUNCT
inlawrev-3407	436	32	angry	angry	ADJ
inlawrev-3407	436	33	tax	tax	NOUN
inlawrev-3407	436	34	lawyers	lawyer	NOUN
inlawrev-3407	436	35	—	—	PUNCT
inlawrev-3407	436	36	bar	bar	NOUN
inlawrev-3407	436	37	:	:	PUNCT
inlawrev-3407	436	38	"	"	PUNCT
inlawrev-3407	436	39	bean	bean	NOUN
inlawrev-3407	436	40	countersare	countersare	NOUN
inlawrev-3407	436	41	doing	do	VERB
inlawrev-3407	436	42	our	our	PRON
inlawrev-3407	436	43	work	work	NOUN
inlawrev-3407	436	44	,	,	PUNCT
inlawrev-3407	436	45	"	"	PUNCT
inlawrev-3407	436	46	nat'l	nat'l	PROPN
inlawrev-3407	436	47	l.j	l.j	PROPN
inlawrev-3407	436	48	.	.	PROPN
inlawrev-3407	436	49	,	,	PUNCT
inlawrev-3407	436	50	oct	oct	PROPN
inlawrev-3407	436	51	.	.	PROPN
inlawrev-3407	436	52	13	13	NUM
inlawrev-3407	436	53	,	,	PUNCT
inlawrev-3407	436	54	1997	1997	NUM
inlawrev-3407	436	55	,	,	PUNCT
inlawrev-3407	436	56	at	at	ADP
inlawrev-3407	436	57	a5	a5	PROPN
inlawrev-3407	436	58	;	;	PUNCT
inlawrev-3407	436	59	smith	smith	PROPN
inlawrev-3407	436	60	,	,	PUNCT
inlawrev-3407	436	61	supra	supra	PROPN
inlawrev-3407	436	62	note	note	PROPN
inlawrev-3407	436	63	17	17	NUM
inlawrev-3407	436	64	,	,	PUNCT
inlawrev-3407	436	65	at	at	ADP
inlawrev-3407	436	66	8	8	NUM
inlawrev-3407	436	67	.	.	X
inlawrev-3407	436	68	142	142	NUM
inlawrev-3407	436	69	.	.	PUNCT
inlawrev-3407	437	1	see	see	VERB
inlawrev-3407	437	2	smith	smith	PROPN
inlawrev-3407	437	3	,	,	PUNCT
inlawrev-3407	437	4	supra	supra	PROPN
inlawrev-3407	437	5	note	note	PROPN
inlawrev-3407	437	6	17	17	NUM
inlawrev-3407	437	7	,	,	PUNCT
inlawrev-3407	437	8	at	at	ADP
inlawrev-3407	437	9	6	6	NUM
inlawrev-3407	437	10	.	.	NOUN
inlawrev-3407	437	11	143	143	NUM
inlawrev-3407	437	12	.	.	PUNCT
inlawrev-3407	438	1	see	see	VERB
inlawrev-3407	438	2	boxell	boxell	PROPN
inlawrev-3407	438	3	,	,	PUNCT
inlawrev-3407	438	4	supra	supra	PROPN
inlawrev-3407	438	5	note	note	NOUN
inlawrev-3407	438	6	141	141	NUM
inlawrev-3407	438	7	,	,	PUNCT
inlawrev-3407	438	8	at	at	ADP
inlawrev-3407	438	9	5	5	NUM
inlawrev-3407	438	10	.	.	PUNCT
inlawrev-3407	438	11	144	144	NUM
inlawrev-3407	438	12	.	.	PUNCT
inlawrev-3407	439	1	beltran	beltran	PROPN
inlawrev-3407	439	2	,	,	PUNCT
inlawrev-3407	439	3	supra	supra	PROPN
inlawrev-3407	439	4	note	note	PROPN
inlawrev-3407	439	5	10	10	NUM
inlawrev-3407	439	6	,	,	PUNCT
inlawrev-3407	439	7	at	at	ADP
inlawrev-3407	439	8	5	5	NUM
inlawrev-3407	439	9	.	.	SYM
inlawrev-3407	439	10	145	145	NUM
inlawrev-3407	439	11	.	.	PUNCT
inlawrev-3407	440	1	smith	smith	PROPN
inlawrev-3407	440	2	,	,	PUNCT
inlawrev-3407	440	3	supra	supra	PROPN
inlawrev-3407	440	4	note	note	PROPN
inlawrev-3407	440	5	17	17	NUM
inlawrev-3407	440	6	,	,	PUNCT
inlawrev-3407	440	7	at	at	ADP
inlawrev-3407	440	8	6	6	NUM
inlawrev-3407	440	9	.	.	NOUN
inlawrev-3407	440	10	146	146	NUM
inlawrev-3407	440	11	.	.	PUNCT
inlawrev-3407	441	1	i	i	PRON
inlawrev-3407	441	2	d	d	PROPN
inlawrev-3407	441	3	614	614	NUM
inlawrev-3407	441	4	indiana	indiana	PROPN
inlawrev-3407	441	5	law	law	PROPN
inlawrev-3407	441	6	review	review	NOUN
inlawrev-3407	442	1	[	[	X
inlawrev-3407	442	2	vol	vol	NOUN
inlawrev-3407	442	3	.	.	PUNCT
inlawrev-3407	442	4	33:599	33:599	NUM
inlawrev-3407	442	5	not	not	PART
inlawrev-3407	442	6	allowed	allow	VERB
inlawrev-3407	442	7	to	to	PART
inlawrev-3407	442	8	offer	offer	VERB
inlawrev-3407	442	9	any	any	DET
inlawrev-3407	442	10	kind	kind	NOUN
inlawrev-3407	442	11	of	of	ADP
inlawrev-3407	442	12	legal	legal	ADJ
inlawrev-3407	442	13	services	service	NOUN
inlawrev-3407	442	14	,	,	PUNCT
inlawrev-3407	442	15	including	include	VERB
inlawrev-3407	442	16	tax	tax	NOUN
inlawrev-3407	442	17	law	law	NOUN
inlawrev-3407	442	18	.	.	PUNCT
inlawrev-3407	442	19	"'"*^	"'"*^	PUNCT
inlawrev-3407	443	1	however	however	ADV
inlawrev-3407	443	2	,	,	PUNCT
inlawrev-3407	443	3	texas	texas	PROPN
inlawrev-3407	443	4	officials	official	NOUN
inlawrev-3407	443	5	acknowledged	acknowledge	VERB
inlawrev-3407	443	6	the	the	DET
inlawrev-3407	443	7	issues	issue	NOUN
inlawrev-3407	443	8	involving	involve	VERB
inlawrev-3407	443	9	taxes	taxis	NOUN
inlawrev-3407	443	10	were	be	AUX
inlawrev-3407	443	11	not	not	PART
inlawrev-3407	443	12	clear	clear	ADJ
inlawrev-3407	443	13	because	because	SCONJ
inlawrev-3407	443	14	accountants	accountant	NOUN
inlawrev-3407	443	15	must	must	AUX
inlawrev-3407	443	16	apply	apply	VERB
inlawrev-3407	443	17	tax	tax	NOUN
inlawrev-3407	443	18	law	law	NOUN
inlawrev-3407	443	19	to	to	PART
inlawrev-3407	443	20	prepare	prepare	VERB
inlawrev-3407	443	21	tax	tax	NOUN
inlawrev-3407	443	22	returns	return	NOUN
inlawrev-3407	443	23	.	.	PUNCT
inlawrev-3407	444	1	''*^	''*^	PROPN
inlawrev-3407	444	2	in	in	ADP
inlawrev-3407	444	3	fact	fact	NOUN
inlawrev-3407	444	4	,	,	PUNCT
inlawrev-3407	444	5	a	a	DET
inlawrev-3407	444	6	marked	mark	VERB
inlawrev-3407	444	7	lack	lack	NOUN
inlawrev-3407	444	8	of	of	ADP
inlawrev-3407	444	9	precedent	precedent	NOUN
inlawrev-3407	444	10	exists	exist	VERB
inlawrev-3407	444	11	in	in	ADP
inlawrev-3407	444	12	this	this	DET
inlawrev-3407	444	13	area/"*^	area/"*^	PROPN
inlawrev-3407	444	14	following	follow	VERB
inlawrev-3407	444	15	an	an	DET
inlawrev-3407	444	16	eleven	eleven	NUM
inlawrev-3407	444	17	-	-	PUNCT
inlawrev-3407	444	18	month	month	NOUN
inlawrev-3407	444	19	investigation	investigation	NOUN
inlawrev-3407	444	20	,	,	PUNCT
inlawrev-3407	444	21	the	the	DET
inlawrev-3407	444	22	case	case	NOUN
inlawrev-3407	444	23	was	be	AUX
inlawrev-3407	444	24	resolved	resolve	VERB
inlawrev-3407	444	25	in	in	ADP
inlawrev-3407	444	26	arthur	arthur	PROPN
inlawrev-3407	444	27	andersen	andersen	PROPN
inlawrev-3407	444	28	's	's	PART
inlawrev-3407	444	29	favor	favor	NOUN
inlawrev-3407	444	30	.	.	PUNCT
inlawrev-3407	445	1	^^^	^^^	ADJ
inlawrev-3407	445	2	apparently	apparently	ADV
inlawrev-3407	445	3	,	,	PUNCT
inlawrev-3407	445	4	the	the	DET
inlawrev-3407	445	5	complaint	complaint	NOUN
inlawrev-3407	445	6	's	's	PART
inlawrev-3407	445	7	allegations	allegation	NOUN
inlawrev-3407	445	8	did	do	AUX
inlawrev-3407	445	9	not	not	PART
inlawrev-3407	445	10	amount	amount	VERB
inlawrev-3407	445	11	to	to	ADP
inlawrev-3407	445	12	the	the	DET
inlawrev-3407	445	13	practice	practice	NOUN
inlawrev-3407	445	14	of	of	ADP
inlawrev-3407	445	15	law	law	NOUN
inlawrev-3407	445	16	in	in	ADP
inlawrev-3407	445	17	the	the	DET
inlawrev-3407	445	18	eyes	eye	NOUN
inlawrev-3407	445	19	of	of	ADP
inlawrev-3407	445	20	the	the	DET
inlawrev-3407	445	21	texas	texas	PROPN
inlawrev-3407	445	22	supreme	supreme	PROPN
inlawrev-3407	445	23	court	court	PROPN
inlawrev-3407	445	24	.	.	PUNCT
inlawrev-3407	446	1	in	in	ADP
inlawrev-3407	446	2	fact	fact	NOUN
inlawrev-3407	446	3	,	,	PUNCT
inlawrev-3407	446	4	the	the	DET
inlawrev-3407	446	5	unauthorized	unauthorized	ADJ
inlawrev-3407	446	6	practice	practice	NOUN
inlawrev-3407	446	7	oflaw	oflaw	PROPN
inlawrev-3407	446	8	committee	committee	PROPN
inlawrev-3407	446	9	ofthe	ofthe	PROPN
inlawrev-3407	446	10	texas	texas	PROPN
inlawrev-3407	446	11	supreme	supreme	PROPN
inlawrev-3407	446	12	court	court	PROPN
inlawrev-3407	446	13	dismissed	dismiss	VERB
inlawrev-3407	446	14	the	the	DET
inlawrev-3407	446	15	case	case	NOUN
inlawrev-3407	446	16	in	in	ADP
inlawrev-3407	446	17	a	a	DET
inlawrev-3407	446	18	scant	scant	ADJ
inlawrev-3407	446	19	four	four	NUM
inlawrev-3407	446	20	-	-	PUNCT
inlawrev-3407	446	21	line	line	NOUN
inlawrev-3407	446	22	letter	letter	NOUN
inlawrev-3407	446	23	,	,	PUNCT
inlawrev-3407	446	24	after	after	ADP
inlawrev-3407	446	25	only	only	ADV
inlawrev-3407	446	26	an	an	DET
inlawrev-3407	446	27	hour	hour	NOUN
inlawrev-3407	446	28	of	of	ADP
inlawrev-3407	446	29	questioning.^^	questioning.^^	NOUN
inlawrev-3407	446	30	'	'	PUNCT
inlawrev-3407	446	31	the	the	DET
inlawrev-3407	446	32	difficulty	difficulty	NOUN
inlawrev-3407	446	33	in	in	ADP
inlawrev-3407	446	34	establishing	establish	VERB
inlawrev-3407	446	35	a	a	DET
inlawrev-3407	446	36	bright	bright	ADJ
inlawrev-3407	446	37	line	line	NOUN
inlawrev-3407	446	38	separating	separate	VERB
inlawrev-3407	446	39	the	the	DET
inlawrev-3407	446	40	two	two	NUM
inlawrev-3407	446	41	professions	profession	NOUN
inlawrev-3407	446	42	'	'	PUNCT
inlawrev-3407	446	43	"	"	PUNCT
inlawrev-3407	446	44	may	may	AUX
inlawrev-3407	446	45	be	be	AUX
inlawrev-3407	446	46	one	one	NUM
inlawrev-3407	446	47	reason	reason	NOUN
inlawrev-3407	446	48	"	"	PUNCT
inlawrev-3407	446	49	that	that	SCONJ
inlawrev-3407	446	50	state	state	NOUN
inlawrev-3407	446	51	courts	court	NOUN
inlawrev-3407	446	52	—	—	PUNCT
inlawrev-3407	446	53	the	the	DET
inlawrev-3407	446	54	ultimate	ultimate	ADJ
inlawrev-3407	446	55	arbiters	arbiter	NOUN
inlawrev-3407	446	56	of	of	ADP
inlawrev-3407	446	57	bar	bar	NOUN
inlawrev-3407	446	58	associations	association	NOUN
inlawrev-3407	446	59	—	—	PUNCT
inlawrev-3407	446	60	apparently	apparently	ADV
inlawrev-3407	446	61	[	[	X
inlawrev-3407	446	62	are	be	AUX
inlawrev-3407	446	63	not	not	PART
inlawrev-3407	446	64	]	]	PUNCT
inlawrev-3407	446	65	eager	eager	ADJ
inlawrev-3407	446	66	to	to	PART
inlawrev-3407	446	67	punish	punish	VERB
inlawrev-3407	446	68	those	those	PRON
inlawrev-3407	446	69	accused	accuse	VERB
inlawrev-3407	446	70	of	of	ADP
inlawrev-3407	446	71	violating	violate	VERB
inlawrev-3407	446	72	rules	rule	NOUN
inlawrev-3407	446	73	against	against	ADP
inlawrev-3407	446	74	lawyer	lawyer	NOUN
inlawrev-3407	446	75	-	-	PUNCT
inlawrev-3407	446	76	accountant	accountant	NOUN
inlawrev-3407	446	77	commingling	commingling	NOUN
inlawrev-3407	446	78	.	.	PUNCT
inlawrev-3407	447	1	"'^^	"'^^	NOUN
inlawrev-3407	447	2	in	in	ADP
inlawrev-3407	447	3	any	any	DET
inlawrev-3407	447	4	event	event	NOUN
inlawrev-3407	447	5	,	,	PUNCT
inlawrev-3407	447	6	"	"	PUNCT
inlawrev-3407	447	7	the	the	DET
inlawrev-3407	447	8	issue	issue	NOUN
inlawrev-3407	447	9	of	of	ADP
inlawrev-3407	447	10	whether	whether	SCONJ
inlawrev-3407	447	11	.	.	PUNCT
inlawrev-3407	447	12	.	.	PUNCT
inlawrev-3407	447	13	.	.	PUNCT
inlawrev-3407	448	1	'	'	PUNCT
inlawrev-3407	448	2	consulting	consult	VERB
inlawrev-3407	448	3	'	'	PUNCT
inlawrev-3407	448	4	amounts	amount	NOUN
inlawrev-3407	448	5	to	to	ADP
inlawrev-3407	448	6	the	the	DET
inlawrev-3407	448	7	practice	practice	NOUN
inlawrev-3407	448	8	of	of	ADP
inlawrev-3407	448	9	law	law	NOUN
inlawrev-3407	448	10	[	[	X
inlawrev-3407	448	11	has	have	AUX
inlawrev-3407	448	12	not	not	PART
inlawrev-3407	448	13	]	]	PUNCT
inlawrev-3407	448	14	been	be	AUX
inlawrev-3407	448	15	resolved	resolve	VERB
inlawrev-3407	448	16	.	.	PUNCT
inlawrev-3407	449	1	"'^	"'^	NUM
inlawrev-3407	449	2	'	'	NOUN
inlawrev-3407	449	3	*	*	PUNCT
inlawrev-3407	449	4	as	as	ADP
inlawrev-3407	449	5	such	such	ADJ
inlawrev-3407	449	6	,	,	PUNCT
inlawrev-3407	449	7	in	in	ADP
inlawrev-3407	449	8	terms	term	NOUN
inlawrev-3407	449	9	of	of	ADP
inlawrev-3407	449	10	defining	define	VERB
inlawrev-3407	449	11	practice	practice	NOUN
inlawrev-3407	449	12	of	of	ADP
inlawrev-3407	449	13	law	law	NOUN
inlawrev-3407	449	14	none	none	NOUN
inlawrev-3407	449	15	ofthe	ofthe	ADJ
inlawrev-3407	449	16	existing	exist	VERB
inlawrev-3407	449	17	case	case	NOUN
inlawrev-3407	449	18	law	law	NOUN
inlawrev-3407	449	19	provides	provide	VERB
inlawrev-3407	449	20	much	much	ADJ
inlawrev-3407	449	21	guidance	guidance	NOUN
inlawrev-3407	449	22	for	for	ADP
inlawrev-3407	449	23	the	the	DET
inlawrev-3407	449	24	lawyer	lawyer	NOUN
inlawrev-3407	449	25	-	-	PUNCT
inlawrev-3407	449	26	accountant	accountant	NOUN
inlawrev-3407	449	27	.	.	PUNCT
inlawrev-3407	450	1	always	always	ADV
inlawrev-3407	450	2	paramount	paramount	ADJ
inlawrev-3407	450	3	to	to	ADP
inlawrev-3407	450	4	each	each	DET
inlawrev-3407	450	5	court	court	NOUN
inlawrev-3407	450	6	's	's	PART
inlawrev-3407	450	7	decision	decision	NOUN
inlawrev-3407	450	8	is	be	AUX
inlawrev-3407	450	9	the	the	DET
inlawrev-3407	450	10	desire	desire	NOUN
inlawrev-3407	450	11	"	"	PUNCT
inlawrev-3407	450	12	to	to	PART
inlawrev-3407	450	13	protect	protect	VERB
inlawrev-3407	450	14	the	the	DET
inlawrev-3407	450	15	public	public	NOUN
inlawrev-3407	450	16	from	from	ADP
inlawrev-3407	450	17	being	be	AUX
inlawrev-3407	450	18	advised	advise	VERB
inlawrev-3407	450	19	and	and	CCONJ
inlawrev-3407	450	20	represented	represent	VERB
inlawrev-3407	450	21	in	in	ADP
inlawrev-3407	450	22	legal	legal	ADJ
inlawrev-3407	450	23	matters	matter	NOUN
inlawrev-3407	450	24	by	by	ADP
inlawrev-3407	450	25	unqualified	unqualified	ADJ
inlawrev-3407	450	26	persons	person	NOUN
inlawrev-3407	450	27	over	over	ADP
inlawrev-3407	450	28	whom	whom	PRON
inlawrev-3407	450	29	the	the	DET
inlawrev-3407	450	30	judicial	judicial	ADJ
inlawrev-3407	450	31	department	department	NOUN
inlawrev-3407	450	32	can	can	AUX
inlawrev-3407	450	33	exercise	exercise	VERB
inlawrev-3407	450	34	little	little	ADJ
inlawrev-3407	450	35	,	,	PUNCT
inlawrev-3407	450	36	if	if	SCONJ
inlawrev-3407	450	37	any	any	PRON
inlawrev-3407	450	38	,	,	PUNCT
inlawrev-3407	450	39	control	control	NOUN
inlawrev-3407	450	40	in	in	ADP
inlawrev-3407	450	41	the	the	DET
inlawrev-3407	450	42	matter	matter	NOUN
inlawrev-3407	450	43	of	of	ADP
inlawrev-3407	450	44	infractions	infraction	NOUN
inlawrev-3407	450	45	ofthe	ofthe	VERB
inlawrev-3407	450	46	code	code	NOUN
inlawrev-3407	450	47	ofconduct	ofconduct	NOUN
inlawrev-3407	450	48	which	which	PRON
inlawrev-3407	450	49	,	,	PUNCT
inlawrev-3407	450	50	in	in	ADP
inlawrev-3407	450	51	the	the	DET
inlawrev-3407	450	52	public	public	ADJ
inlawrev-3407	450	53	interest	interest	NOUN
inlawrev-3407	450	54	,	,	PUNCT
inlawrev-3407	450	55	lawyers	lawyer	NOUN
inlawrev-3407	450	56	are	be	AUX
inlawrev-3407	450	57	bound	bind	VERB
inlawrev-3407	450	58	to	to	PART
inlawrev-3407	450	59	observe	observe	VERB
inlawrev-3407	450	60	.	.	PUNCT
inlawrev-3407	451	1	"'^^	"'^^	VERB
inlawrev-3407	452	1	yet	yet	ADV
inlawrev-3407	452	2	,	,	PUNCT
inlawrev-3407	452	3	in	in	ADP
inlawrev-3407	452	4	terms	term	NOUN
inlawrev-3407	452	5	of	of	ADP
inlawrev-3407	452	6	receiving	receive	VERB
inlawrev-3407	452	7	complete	complete	ADJ
inlawrev-3407	452	8	tax	tax	NOUN
inlawrev-3407	452	9	advice	advice	NOUN
inlawrev-3407	452	10	,	,	PUNCT
inlawrev-3407	452	11	it	it	PRON
inlawrev-3407	452	12	does	do	AUX
inlawrev-3407	452	13	not	not	PART
inlawrev-3407	452	14	seem	seem	VERB
inlawrev-3407	452	15	that	that	SCONJ
inlawrev-3407	452	16	a	a	DET
inlawrev-3407	452	17	client	client	NOUN
inlawrev-3407	452	18	could	could	AUX
inlawrev-3407	452	19	do	do	VERB
inlawrev-3407	452	20	better	well	ADV
inlawrev-3407	452	21	than	than	SCONJ
inlawrev-3407	452	22	to	to	PART
inlawrev-3407	452	23	enlist	enlist	VERB
inlawrev-3407	452	24	the	the	DET
inlawrev-3407	452	25	services	service	NOUN
inlawrev-3407	452	26	of	of	ADP
inlawrev-3407	452	27	one	one	NUM
inlawrev-3407	452	28	whom	whom	PRON
inlawrev-3407	452	29	is	be	AUX
inlawrev-3407	452	30	both	both	PRON
inlawrev-3407	452	31	an	an	DET
inlawrev-3407	452	32	attorney	attorney	NOUN
inlawrev-3407	452	33	and	and	CCONJ
inlawrev-3407	452	34	an	an	DET
inlawrev-3407	452	35	accountant	accountant	NOUN
inlawrev-3407	452	36	.	.	PUNCT
inlawrev-3407	453	1	indeed	indeed	ADV
inlawrev-3407	453	2	,	,	PUNCT
inlawrev-3407	453	3	no	no	DET
inlawrev-3407	453	4	court	court	NOUN
inlawrev-3407	453	5	has	have	AUX
inlawrev-3407	453	6	curtailed	curtail	VERB
inlawrev-3407	453	7	the	the	DET
inlawrev-3407	453	8	services	service	NOUN
inlawrev-3407	453	9	of	of	ADP
inlawrev-3407	453	10	a	a	DET
inlawrev-3407	453	11	lawyer	lawyer	NOUN
inlawrev-3407	453	12	-	-	PUNCT
inlawrev-3407	453	13	accountant	accountant	NOUN
inlawrev-3407	453	14	under	under	ADP
inlawrev-3407	453	15	the	the	DET
inlawrev-3407	453	16	guise	guise	NOUN
inlawrev-3407	453	17	of	of	ADP
inlawrev-3407	453	18	protecting	protect	VERB
inlawrev-3407	453	19	the	the	DET
inlawrev-3407	453	20	public	public	NOUN
inlawrev-3407	453	21	from	from	ADP
inlawrev-3407	453	22	shoddy	shoddy	ADJ
inlawrev-3407	453	23	advice	advice	NOUN
inlawrev-3407	453	24	.	.	PUNCT
inlawrev-3407	454	1	instead	instead	ADV
inlawrev-3407	454	2	,	,	PUNCT
inlawrev-3407	454	3	as	as	ADP
inlawrev-3407	454	4	the	the	DET
inlawrev-3407	454	5	need	need	NOUN
inlawrev-3407	454	6	for	for	ADP
inlawrev-3407	454	7	protecting	protect	VERB
inlawrev-3407	454	8	the	the	DET
inlawrev-3407	454	9	public	public	ADJ
inlawrev-3407	454	10	dissipates	dissipate	NOUN
inlawrev-3407	454	11	,	,	PUNCT
inlawrev-3407	454	12	courts	court	NOUN
inlawrev-3407	454	13	have	have	AUX
inlawrev-3407	454	14	cited	cite	VERB
inlawrev-3407	454	15	other	other	ADJ
inlawrev-3407	454	16	policy	policy	NOUN
inlawrev-3407	454	17	reasons	reason	NOUN
inlawrev-3407	454	18	for	for	ADP
inlawrev-3407	454	19	limiting	limit	VERB
inlawrev-3407	454	20	the	the	DET
inlawrev-3407	454	21	services	service	NOUN
inlawrev-3407	454	22	a	a	DET
inlawrev-3407	454	23	lawyer	lawyer	NOUN
inlawrev-3407	454	24	-	-	PUNCT
inlawrev-3407	454	25	accountant	accountant	NOUN
inlawrev-3407	454	26	may	may	AUX
inlawrev-3407	454	27	perform	perform	VERB
inlawrev-3407	454	28	.	.	PUNCT
inlawrev-3407	455	1	'	'	PUNCT
inlawrev-3407	455	2	^^	^^	NUM
inlawrev-3407	455	3	1	1	NUM
inlawrev-3407	455	4	47	47	NUM
inlawrev-3407	455	5	.	.	PUNCT
inlawrev-3407	456	1	boxell	boxell	PROPN
inlawrev-3407	456	2	,	,	PUNCT
inlawrev-3407	456	3	supra	supra	PROPN
inlawrev-3407	456	4	note	note	VERB
inlawrev-3407	456	5	1	1	NUM
inlawrev-3407	456	6	4	4	NUM
inlawrev-3407	456	7	1	1	NUM
inlawrev-3407	456	8	,	,	PUNCT
inlawrev-3407	456	9	at	at	ADP
inlawrev-3407	456	10	5	5	NUM
inlawrev-3407	456	11	.	.	PUNCT
inlawrev-3407	456	12	1	1	NUM
inlawrev-3407	456	13	48	48	NUM
inlawrev-3407	456	14	.	.	PUNCT
inlawrev-3407	457	1	see	see	VERB
inlawrev-3407	457	2	elizabeth	elizabeth	PROPN
inlawrev-3407	457	3	macdonald	macdonald	PROPN
inlawrev-3407	457	4	,	,	PUNCT
inlawrev-3407	457	5	texas	texas	PROPN
inlawrev-3407	457	6	probes	probes	PROPN
inlawrev-3407	457	7	andersen	andersen	PROPN
inlawrev-3407	457	8	,	,	PUNCT
inlawrev-3407	457	9	deloitte	deloitte	VERB
inlawrev-3407	457	10	on	on	ADP
inlawrev-3407	457	11	charges	charge	NOUN
inlawrev-3407	457	12	ofpracticing	ofpractice	VERB
inlawrev-3407	457	13	law	law	NOUN
inlawrev-3407	457	14	,	,	PUNCT
inlawrev-3407	457	15	wall	wall	PROPN
inlawrev-3407	457	16	st	st	PROPN
inlawrev-3407	457	17	.	.	PROPN
inlawrev-3407	457	18	j.	j.	PROPN
inlawrev-3407	457	19	,	,	PUNCT
inlawrev-3407	457	20	may	may	AUX
inlawrev-3407	457	21	28	28	NUM
inlawrev-3407	457	22	,	,	PUNCT
inlawrev-3407	457	23	1998	1998	NUM
inlawrev-3407	457	24	,	,	PUNCT
inlawrev-3407	457	25	at	at	ADP
inlawrev-3407	457	26	b15	b15	NOUN
inlawrev-3407	457	27	.	.	PUNCT
inlawrev-3407	458	1	149	149	NUM
inlawrev-3407	458	2	.	.	PUNCT
inlawrev-3407	459	1	see	see	VERB
inlawrev-3407	459	2	smith	smith	PROPN
inlawrev-3407	459	3	,	,	PUNCT
inlawrev-3407	459	4	supra	supra	PROPN
inlawrev-3407	459	5	note	note	PROPN
inlawrev-3407	459	6	17	17	NUM
inlawrev-3407	459	7	,	,	PUNCT
inlawrev-3407	459	8	at	at	ADP
inlawrev-3407	459	9	8	8	NUM
inlawrev-3407	459	10	.	.	NOUN
inlawrev-3407	459	11	1	1	NUM
inlawrev-3407	459	12	50	50	NUM
inlawrev-3407	459	13	.	.	PUNCT
inlawrev-3407	460	1	see	see	VERB
inlawrev-3407	460	2	andersen	andersen	PROPN
inlawrev-3407	460	3	cleared	clear	VERB
inlawrev-3407	460	4	in	in	ADP
inlawrev-3407	460	5	landmark	landmark	ADJ
inlawrev-3407	460	6	legal	legal	ADJ
inlawrev-3407	460	7	services	service	NOUN
inlawrev-3407	460	8	case	case	NOUN
inlawrev-3407	460	9	,	,	PUNCT
inlawrev-3407	460	10	int'l	int'l	NOUN
inlawrev-3407	460	11	acct	acct	NOUN
inlawrev-3407	460	12	.	.	PUNCT
inlawrev-3407	461	1	bull	bull	NOUN
inlawrev-3407	461	2	.	.	PUNCT
inlawrev-3407	461	3	,	,	PUNCT
inlawrev-3407	461	4	aug	aug	PROPN
inlawrev-3407	461	5	.	.	PROPN
inlawrev-3407	461	6	13	13	NUM
inlawrev-3407	461	7	,	,	PUNCT
inlawrev-3407	461	8	1998	1998	NUM
inlawrev-3407	461	9	,	,	PUNCT
inlawrev-3407	461	10	at	at	ADP
inlawrev-3407	461	11	1	1	NUM
inlawrev-3407	461	12	;	;	PUNCT
inlawrev-3407	461	13	arthur	arthur	PROPN
inlawrev-3407	461	14	s.	s.	PROPN
inlawrev-3407	461	15	hayes	hayes	PROPN
inlawrev-3407	461	16	,	,	PUNCT
inlawrev-3407	461	17	accountants	accountant	NOUN
inlawrev-3407	461	18	vs.	vs.	ADP
inlawrev-3407	461	19	lawyers	lawyer	NOUN
inlawrev-3407	461	20	—	—	PUNCT
inlawrev-3407	461	21	bean	bean	NOUN
inlawrev-3407	461	22	counters	counter	NOUN
inlawrev-3407	461	23	win	win	VERB
inlawrev-3407	461	24	,	,	PUNCT
inlawrev-3407	461	25	nat'll.j	nat'll.j	PROPN
inlawrev-3407	461	26	.	.	PROPN
inlawrev-3407	461	27	,	,	PUNCT
inlawrev-3407	461	28	aug	aug	PROPN
inlawrev-3407	461	29	.	.	PROPN
inlawrev-3407	461	30	10	10	NUM
inlawrev-3407	461	31	,	,	PUNCT
inlawrev-3407	461	32	1998	1998	NUM
inlawrev-3407	461	33	,	,	PUNCT
inlawrev-3407	461	34	at	at	ADP
inlawrev-3407	461	35	a4	a4	NUM
inlawrev-3407	461	36	;	;	PUNCT
inlawrev-3407	461	37	tom	tom	PROPN
inlawrev-3407	461	38	herman	herman	PROPN
inlawrev-3407	461	39	,	,	PUNCT
inlawrev-3407	461	40	a	a	DET
inlawrev-3407	461	41	special	special	ADJ
inlawrev-3407	461	42	summary	summary	NOUN
inlawrev-3407	461	43	and	and	CCONJ
inlawrev-3407	461	44	forecast	forecast	NOUN
inlawrev-3407	461	45	of	of	ADP
inlawrev-3407	461	46	federal	federal	ADJ
inlawrev-3407	461	47	and	and	CCONJ
inlawrev-3407	461	48	state	state	NOUN
inlawrev-3407	461	49	tax	tax	NOUN
inlawrev-3407	461	50	developments	development	NOUN
inlawrev-3407	461	51	,	,	PUNCT
inlawrev-3407	461	52	wall	wall	PROPN
inlawrev-3407	461	53	st	st	PROPN
inlawrev-3407	461	54	.	.	PROPN
inlawrev-3407	461	55	j.	j.	PROPN
inlawrev-3407	461	56	,	,	PUNCT
inlawrev-3407	461	57	july	july	PROPN
inlawrev-3407	461	58	29	29	NUM
inlawrev-3407	461	59	,	,	PUNCT
inlawrev-3407	461	60	1998	1998	NUM
inlawrev-3407	461	61	,	,	PUNCT
inlawrev-3407	461	62	at	at	ADP
inlawrev-3407	461	63	al	al	PROPN
inlawrev-3407	461	64	;	;	PUNCT
inlawrev-3407	461	65	jim	jim	PROPN
inlawrev-3407	461	66	kelly	kelly	PROPN
inlawrev-3407	461	67	,	,	PUNCT
inlawrev-3407	461	68	'	'	PUNCT
inlawrev-3407	461	69	legal	legal	ADJ
inlawrev-3407	461	70	practice	practice	NOUN
inlawrev-3407	461	71	'	'	PART
inlawrev-3407	461	72	charges	charge	NOUN
inlawrev-3407	461	73	fail	fail	VERB
inlawrev-3407	461	74	,	,	PUNCT
inlawrev-3407	461	75	fin	fin	NOUN
inlawrev-3407	461	76	.	.	PUNCT
inlawrev-3407	462	1	times	times	PROPN
inlawrev-3407	462	2	,	,	PUNCT
inlawrev-3407	462	3	aug	aug	PROPN
inlawrev-3407	462	4	.	.	PROPN
inlawrev-3407	462	5	7	7	NUM
inlawrev-3407	462	6	,	,	PUNCT
inlawrev-3407	462	7	1998	1998	NUM
inlawrev-3407	462	8	,	,	PUNCT
inlawrev-3407	462	9	at	at	ADP
inlawrev-3407	462	10	4	4	NUM
inlawrev-3407	462	11	.	.	NOUN
inlawrev-3407	462	12	151	151	NUM
inlawrev-3407	462	13	.	.	PUNCT
inlawrev-3407	463	1	see	see	VERB
inlawrev-3407	463	2	hayes	hayes	PROPN
inlawrev-3407	463	3	,	,	PUNCT
inlawrev-3407	463	4	supra	supra	PROPN
inlawrev-3407	463	5	note	note	VERB
inlawrev-3407	463	6	1	1	NUM
inlawrev-3407	463	7	50	50	NUM
inlawrev-3407	463	8	,	,	PUNCT
inlawrev-3407	463	9	at	at	ADP
inlawrev-3407	463	10	a4	a4	NUM
inlawrev-3407	463	11	;	;	PUNCT
inlawrev-3407	463	12	andersen	andersen	PROPN
inlawrev-3407	463	13	cleared	clear	VERB
inlawrev-3407	463	14	in	in	ADP
inlawrev-3407	463	15	landmark	landmark	ADJ
inlawrev-3407	463	16	legal	legal	ADJ
inlawrev-3407	463	17	services	service	NOUN
inlawrev-3407	463	18	case	case	NOUN
inlawrev-3407	463	19	,	,	PUNCT
inlawrev-3407	463	20	supra	supra	PROPN
inlawrev-3407	463	21	note	note	NOUN
inlawrev-3407	463	22	150	150	NUM
inlawrev-3407	463	23	,	,	PUNCT
inlawrev-3407	463	24	at	at	ADP
inlawrev-3407	463	25	1	1	NUM
inlawrev-3407	463	26	.	.	NOUN
inlawrev-3407	463	27	152	152	NUM
inlawrev-3407	463	28	.	.	PUNCT
inlawrev-3407	464	1	see	see	VERB
inlawrev-3407	464	2	gardner	gardner	PROPN
inlawrev-3407	464	3	v.	v.	ADP
inlawrev-3407	464	4	conway	conway	PROPN
inlawrev-3407	464	5	,	,	PUNCT
inlawrev-3407	464	6	48	48	NUM
inlawrev-3407	464	7	n.w.2d	n.w.2d	ADP
inlawrev-3407	464	8	788	788	NUM
inlawrev-3407	464	9	,	,	PUNCT
inlawrev-3407	464	10	796	796	NUM
inlawrev-3407	464	11	(	(	PUNCT
inlawrev-3407	464	12	minn	minn	PROPN
inlawrev-3407	464	13	.	.	PROPN
inlawrev-3407	464	14	1951	1951	NUM
inlawrev-3407	464	15	)	)	PUNCT
inlawrev-3407	465	1	(	(	PUNCT
inlawrev-3407	465	2	noting	note	VERB
inlawrev-3407	465	3	that	that	SCONJ
inlawrev-3407	465	4	there	there	PRON
inlawrev-3407	465	5	exists	exist	VERB
inlawrev-3407	465	6	a	a	DET
inlawrev-3407	465	7	clear	clear	ADJ
inlawrev-3407	465	8	overlap	overlap	NOUN
inlawrev-3407	465	9	of	of	ADP
inlawrev-3407	465	10	law	law	NOUN
inlawrev-3407	465	11	and	and	CCONJ
inlawrev-3407	465	12	accounting	accounting	NOUN
inlawrev-3407	465	13	in	in	ADP
inlawrev-3407	465	14	the	the	DET
inlawrev-3407	465	15	field	field	NOUN
inlawrev-3407	465	16	of	of	ADP
inlawrev-3407	465	17	income	income	NOUN
inlawrev-3407	465	18	taxation	taxation	NOUN
inlawrev-3407	465	19	)	)	PUNCT
inlawrev-3407	465	20	.	.	PUNCT
inlawrev-3407	466	1	153	153	NUM
inlawrev-3407	466	2	.	.	PUNCT
inlawrev-3407	467	1	segal	segal	PROPN
inlawrev-3407	467	2	,	,	PUNCT
inlawrev-3407	467	3	supra	supra	PROPN
inlawrev-3407	467	4	note	note	NOUN
inlawrev-3407	467	5	1	1	NUM
inlawrev-3407	467	6	9	9	NUM
inlawrev-3407	467	7	,	,	PUNCT
inlawrev-3407	467	8	at	at	ADP
inlawrev-3407	467	9	f	f	PROPN
inlawrev-3407	467	10	1	1	NUM
inlawrev-3407	467	11	.	.	PUNCT
inlawrev-3407	467	12	1	1	NUM
inlawrev-3407	467	13	54	54	NUM
inlawrev-3407	467	14	.	.	PUNCT
inlawrev-3407	468	1	gibeaut	gibeaut	NOUN
inlawrev-3407	468	2	,	,	PUNCT
inlawrev-3407	468	3	supra	supra	PROPN
inlawrev-3407	468	4	note	note	VERB
inlawrev-3407	468	5	1	1	NUM
inlawrev-3407	468	6	1	1	NUM
inlawrev-3407	468	7	,	,	PUNCT
inlawrev-3407	468	8	at	at	ADP
inlawrev-3407	468	9	44	44	NUM
inlawrev-3407	468	10	.	.	PUNCT
inlawrev-3407	468	11	155	155	NUM
inlawrev-3407	468	12	.	.	PUNCT
inlawrev-3407	469	1	floridabarv	floridabarv	PROPN
inlawrev-3407	469	2	.	.	PUNCT
inlawrev-3407	470	1	brumbaugh	brumbaugh	NOUN
inlawrev-3407	470	2	,	,	PUNCT
inlawrev-3407	470	3	355	355	NUM
inlawrev-3407	470	4	so	so	ADV
inlawrev-3407	470	5	.	.	PUNCT
inlawrev-3407	471	1	2d	2d	PROPN
inlawrev-3407	471	2	1186	1186	NUM
inlawrev-3407	471	3	,	,	PUNCT
inlawrev-3407	471	4	1189(fla	1189(fla	NUM
inlawrev-3407	471	5	.	.	PUNCT
inlawrev-3407	472	1	1	1	NUM
inlawrev-3407	472	2	978	978	NUM
inlawrev-3407	472	3	)	)	PUNCT
inlawrev-3407	472	4	(	(	PUNCT
inlawrev-3407	472	5	quoting	quote	VERB
inlawrev-3407	472	6	state	state	NOUN
inlawrev-3407	472	7	v.	v.	PROPN
inlawrev-3407	472	8	sperry	sperry	PROPN
inlawrev-3407	472	9	,	,	PUNCT
inlawrev-3407	472	10	140	140	NUM
inlawrev-3407	472	11	so	so	ADV
inlawrev-3407	472	12	.	.	PUNCT
inlawrev-3407	473	1	2d	2d	NUM
inlawrev-3407	473	2	587	587	NUM
inlawrev-3407	473	3	,	,	PUNCT
inlawrev-3407	473	4	595	595	NUM
inlawrev-3407	473	5	(	(	PUNCT
inlawrev-3407	473	6	fla	fla	PROPN
inlawrev-3407	473	7	.	.	PROPN
inlawrev-3407	473	8	1962	1962	NUM
inlawrev-3407	473	9	)	)	PUNCT
inlawrev-3407	473	10	)	)	PUNCT
inlawrev-3407	473	11	.	.	PUNCT
inlawrev-3407	474	1	156	156	NUM
inlawrev-3407	474	2	.	.	PUNCT
inlawrev-3407	475	1	see	see	VERB
inlawrev-3407	475	2	,	,	PUNCT
inlawrev-3407	475	3	e.g.	e.g.	ADV
inlawrev-3407	475	4	,	,	PUNCT
inlawrev-3407	475	5	annotated	annotate	VERB
inlawrev-3407	475	6	model	model	NOUN
inlawrev-3407	475	7	rules	rule	NOUN
inlawrev-3407	475	8	of	of	ADP
inlawrev-3407	475	9	professional	professional	ADJ
inlawrev-3407	475	10	conduct	conduct	NOUN
inlawrev-3407	475	11	rule	rule	VERB
inlawrev-3407	475	12	5.5	5.5	NUM
inlawrev-3407	475	13	cmt	cmt	NOUN
inlawrev-3407	475	14	.	.	PUNCT
inlawrev-3407	476	1	(	(	PUNCT
inlawrev-3407	476	2	1983	1983	NUM
inlawrev-3407	476	3	)	)	PUNCT
inlawrev-3407	476	4	(	(	PUNCT
inlawrev-3407	476	5	claiming	claim	VERB
inlawrev-3407	476	6	that	that	SCONJ
inlawrev-3407	476	7	courts	court	NOUN
inlawrev-3407	476	8	are	be	AUX
inlawrev-3407	476	9	"	"	PUNCT
inlawrev-3407	476	10	protecting	protect	VERB
inlawrev-3407	476	11	the	the	DET
inlawrev-3407	476	12	integrity	integrity	NOUN
inlawrev-3407	476	13	of	of	ADP
inlawrev-3407	476	14	the	the	DET
inlawrev-3407	476	15	judicial	judicial	ADJ
inlawrev-3407	476	16	system	system	NOUN
inlawrev-3407	476	17	and	and	CCONJ
inlawrev-3407	476	18	providing	provide	VERB
inlawrev-3407	476	19	a	a	DET
inlawrev-3407	476	20	means	mean	NOUN
inlawrev-3407	476	21	for	for	ADP
inlawrev-3407	476	22	2000	2000	NUM
inlawrev-3407	476	23	]	]	PUNCT
inlawrev-3407	476	24	accounting	accounting	NOUN
inlawrev-3407	476	25	firms	firm	NOUN
inlawrev-3407	476	26	6	6	NUM
inlawrev-3407	476	27	1	1	NUM
inlawrev-3407	476	28	5	5	NUM
inlawrev-3407	476	29	namely	namely	ADV
inlawrev-3407	476	30	,	,	PUNCT
inlawrev-3407	476	31	courts	court	NOUN
inlawrev-3407	476	32	purport	purport	VERB
inlawrev-3407	476	33	to	to	PART
inlawrev-3407	476	34	be	be	AUX
inlawrev-3407	476	35	protecting	protect	VERB
inlawrev-3407	476	36	the	the	DET
inlawrev-3407	476	37	public	public	NOUN
inlawrev-3407	476	38	from	from	ADP
inlawrev-3407	476	39	the	the	DET
inlawrev-3407	476	40	inevitable	inevitable	ADJ
inlawrev-3407	476	41	evils	evil	NOUN
inlawrev-3407	476	42	that	that	PRON
inlawrev-3407	476	43	would	would	AUX
inlawrev-3407	476	44	result	result	VERB
inlawrev-3407	476	45	if	if	SCONJ
inlawrev-3407	476	46	scrupulous	scrupulous	ADJ
inlawrev-3407	476	47	lawyers	lawyer	NOUN
inlawrev-3407	476	48	were	be	AUX
inlawrev-3407	476	49	controlled	control	VERB
inlawrev-3407	476	50	in	in	ADP
inlawrev-3407	476	51	the	the	DET
inlawrev-3407	476	52	attorney	attorney	NOUN
inlawrev-3407	476	53	-	-	PUNCT
inlawrev-3407	476	54	client	client	NOUN
inlawrev-3407	476	55	relationship	relationship	NOUN
inlawrev-3407	476	56	by	by	ADP
inlawrev-3407	476	57	unethical	unethical	ADJ
inlawrev-3407	476	58	laypersons	layperson	NOUN
inlawrev-3407	476	59	.	.	PUNCT
inlawrev-3407	477	1	iii	iii	X
inlawrev-3407	477	2	.	.	PUNCT
inlawrev-3407	478	1	aba	aba	PROPN
inlawrev-3407	478	2	model	model	NOUN
inlawrev-3407	478	3	rules	rule	NOUN
inlawrev-3407	478	4	of	of	ADP
inlawrev-3407	478	5	professional	professional	ADJ
inlawrev-3407	478	6	conduct	conduct	NOUN
inlawrev-3407	478	7	:	:	PUNCT
inlawrev-3407	478	8	rule	rule	VERB
inlawrev-3407	478	9	5.4	5.4	NUM
inlawrev-3407	478	10	a.	a.	NOUN
inlawrev-3407	478	11	overview	overview	NOUN
inlawrev-3407	478	12	many	many	ADJ
inlawrev-3407	478	13	lawyers	lawyer	NOUN
inlawrev-3407	478	14	maintain	maintain	VERB
inlawrev-3407	478	15	that	that	SCONJ
inlawrev-3407	478	16	limiting	limit	VERB
inlawrev-3407	478	17	the	the	DET
inlawrev-3407	478	18	services	service	NOUN
inlawrev-3407	478	19	a	a	DET
inlawrev-3407	478	20	lawyer	lawyer	NOUN
inlawrev-3407	478	21	-	-	PUNCT
inlawrev-3407	478	22	accountant	accountant	NOUN
inlawrev-3407	478	23	can	can	AUX
inlawrev-3407	478	24	provide	provide	VERB
inlawrev-3407	478	25	is	be	AUX
inlawrev-3407	478	26	in	in	ADP
inlawrev-3407	478	27	the	the	DET
inlawrev-3407	478	28	public	public	NOUN
inlawrev-3407	478	29	's	's	PART
inlawrev-3407	478	30	best	good	ADJ
inlawrev-3407	478	31	interest	interest	NOUN
inlawrev-3407	478	32	.	.	PUNCT
inlawrev-3407	479	1	'^^	'^^	PRON
inlawrev-3407	479	2	they	they	PRON
inlawrev-3407	479	3	point	point	VERB
inlawrev-3407	479	4	out	out	ADP
inlawrev-3407	479	5	that	that	SCONJ
inlawrev-3407	479	6	lawyers	lawyer	NOUN
inlawrev-3407	479	7	are	be	AUX
inlawrev-3407	479	8	members	member	NOUN
inlawrev-3407	479	9	ofa	ofa	PROPN
inlawrev-3407	479	10	regulated	regulate	VERB
inlawrev-3407	479	11	profession	profession	NOUN
inlawrev-3407	479	12	while	while	SCONJ
inlawrev-3407	479	13	accountants	accountant	NOUN
inlawrev-3407	479	14	are	be	AUX
inlawrev-3407	479	15	not	not	PART
inlawrev-3407	479	16	committed	commit	VERB
inlawrev-3407	479	17	to	to	ADP
inlawrev-3407	479	18	courtapproved	courtapproved	ADJ
inlawrev-3407	479	19	standards	standard	NOUN
inlawrev-3407	479	20	ofethical	ofethical	ADJ
inlawrev-3407	479	21	and	and	CCONJ
inlawrev-3407	479	22	professional	professional	ADJ
inlawrev-3407	479	23	conduct	conduct	NOUN
inlawrev-3407	479	24	.	.	PUNCT
inlawrev-3407	480	1	'	'	PUNCT
inlawrev-3407	480	2	^^	^^	PUNCT
inlawrev-3407	480	3	this	this	PRON
inlawrev-3407	480	4	in	in	ADP
inlawrev-3407	480	5	turn	turn	NOUN
inlawrev-3407	480	6	feeds	feed	VERB
inlawrev-3407	480	7	the	the	DET
inlawrev-3407	480	8	concern	concern	NOUN
inlawrev-3407	480	9	that	that	SCONJ
inlawrev-3407	480	10	"	"	PUNCT
inlawrev-3407	480	11	a	a	DET
inlawrev-3407	480	12	lawyer	lawyer	NOUN
inlawrev-3407	480	13	's	's	PART
inlawrev-3407	480	14	professional	professional	ADJ
inlawrev-3407	480	15	judgment	judgment	NOUN
inlawrev-3407	480	16	should	should	AUX
inlawrev-3407	480	17	not	not	PART
inlawrev-3407	480	18	be	be	AUX
inlawrev-3407	480	19	influenced	influence	VERB
inlawrev-3407	480	20	by	by	ADP
inlawrev-3407	480	21	nonlawyers	nonlawyer	NOUN
inlawrev-3407	480	22	who	who	PRON
inlawrev-3407	480	23	are	be	AUX
inlawrev-3407	480	24	not	not	PART
inlawrev-3407	480	25	subject	subject	ADJ
inlawrev-3407	480	26	to	to	ADP
inlawrev-3407	480	27	bar	bar	NOUN
inlawrev-3407	480	28	standards	standard	NOUN
inlawrev-3407	480	29	ofcompetence	ofcompetence	NOUN
inlawrev-3407	480	30	and	and	CCONJ
inlawrev-3407	480	31	integrity	integrity	NOUN
inlawrev-3407	480	32	."'^^	."'^^	PUNCT
inlawrev-3407	481	1	rule	rule	VERB
inlawrev-3407	481	2	5.4	5.4	NUM
inlawrev-3407	481	3	ofthe	ofthe	NOUN
inlawrev-3407	481	4	aba	aba	PROPN
inlawrev-3407	481	5	model	model	NOUN
inlawrev-3407	481	6	rules	rule	NOUN
inlawrev-3407	481	7	ofprofessional	ofprofessional	PROPN
inlawrev-3407	481	8	conduct'^^	conduct'^^	X
inlawrev-3407	481	9	undertakes	undertake	VERB
inlawrev-3407	481	10	"	"	PUNCT
inlawrev-3407	481	11	to	to	ADP
inlawrev-3407	481	12	regulation	regulation	NOUN
inlawrev-3407	481	13	of	of	ADP
inlawrev-3407	481	14	the	the	DET
inlawrev-3407	481	15	profession	profession	NOUN
inlawrev-3407	481	16	"	"	PUNCT
inlawrev-3407	481	17	)	)	PUNCT
inlawrev-3407	481	18	.	.	PUNCT
inlawrev-3407	482	1	157	157	NUM
inlawrev-3407	482	2	.	.	PUNCT
inlawrev-3407	482	3	see	see	VERB
inlawrev-3407	482	4	i	i	PRON
inlawrev-3407	482	5	d.	d.	PROPN
inlawrev-3407	482	6	158	158	NUM
inlawrev-3407	482	7	.	.	PUNCT
inlawrev-3407	483	1	see	see	VERB
inlawrev-3407	483	2	i	i	PRON
inlawrev-3407	483	3	d	d	PROPN
inlawrev-3407	483	4	1	1	NUM
inlawrev-3407	483	5	59	59	NUM
inlawrev-3407	483	6	.	.	PUNCT
inlawrev-3407	484	1	lawyers	lawyer	NOUN
inlawrev-3407	484	2	'	'	PART
inlawrev-3407	484	3	aiding	aid	VERB
inlawrev-3407	484	4	unauthorized	unauthorized	ADJ
inlawrev-3407	484	5	practice	practice	NOUN
inlawrev-3407	484	6	,	,	PUNCT
inlawrev-3407	484	7	supra	supra	PROPN
inlawrev-3407	484	8	note	note	NOUN
inlawrev-3407	484	9	39	39	NUM
inlawrev-3407	484	10	,	,	PUNCT
inlawrev-3407	484	11	at	at	ADP
inlawrev-3407	484	12	2	2	NUM
inlawrev-3407	484	13	1	1	NUM
inlawrev-3407	484	14	:	:	SYM
inlawrev-3407	484	15	8202	8202	NUM
inlawrev-3407	484	16	.	.	PUNCT
inlawrev-3407	485	1	160	160	NUM
inlawrev-3407	485	2	.	.	PUNCT
inlawrev-3407	485	3	model	model	NOUN
inlawrev-3407	485	4	rules	rule	NOUN
inlawrev-3407	485	5	of	of	ADP
inlawrev-3407	485	6	professional	professional	ADJ
inlawrev-3407	485	7	conduct	conduct	NOUN
inlawrev-3407	485	8	rule	rule	NOUN
inlawrev-3407	485	9	5.4	5.4	NUM
inlawrev-3407	485	10	(	(	PUNCT
inlawrev-3407	485	11	1990	1990	NUM
inlawrev-3407	485	12	)	)	PUNCT
inlawrev-3407	485	13	provides	provide	VERB
inlawrev-3407	485	14	:	:	PUNCT
inlawrev-3407	485	15	(	(	PUNCT
inlawrev-3407	485	16	a	a	X
inlawrev-3407	485	17	)	)	PUNCT
inlawrev-3407	485	18	a	a	DET
inlawrev-3407	485	19	lawyer	lawyer	NOUN
inlawrev-3407	485	20	or	or	CCONJ
inlawrev-3407	485	21	law	law	NOUN
inlawrev-3407	485	22	firm	firm	NOUN
inlawrev-3407	485	23	shall	shall	AUX
inlawrev-3407	485	24	not	not	PART
inlawrev-3407	485	25	share	share	VERB
inlawrev-3407	485	26	legal	legal	ADJ
inlawrev-3407	485	27	fees	fee	NOUN
inlawrev-3407	485	28	with	with	ADP
inlawrev-3407	485	29	a	a	DET
inlawrev-3407	485	30	nonlawyer	nonlawyer	NOUN
inlawrev-3407	485	31	,	,	PUNCT
inlawrev-3407	485	32	except	except	SCONJ
inlawrev-3407	485	33	that	that	PRON
inlawrev-3407	485	34	:	:	PUNCT
inlawrev-3407	485	35	(	(	PUNCT
inlawrev-3407	485	36	1	1	X
inlawrev-3407	485	37	)	)	PUNCT
inlawrev-3407	485	38	an	an	DET
inlawrev-3407	485	39	agreement	agreement	NOUN
inlawrev-3407	485	40	by	by	ADP
inlawrev-3407	485	41	a	a	DET
inlawrev-3407	485	42	lawyer	lawyer	NOUN
inlawrev-3407	485	43	with	with	ADP
inlawrev-3407	485	44	the	the	DET
inlawrev-3407	485	45	lawyer	lawyer	NOUN
inlawrev-3407	485	46	's	's	PART
inlawrev-3407	485	47	firm	firm	NOUN
inlawrev-3407	485	48	,	,	PUNCT
inlawrev-3407	485	49	partner	partner	NOUN
inlawrev-3407	485	50	,	,	PUNCT
inlawrev-3407	485	51	or	or	CCONJ
inlawrev-3407	485	52	associate	associate	NOUN
inlawrev-3407	485	53	may	may	AUX
inlawrev-3407	485	54	provide	provide	VERB
inlawrev-3407	485	55	for	for	ADP
inlawrev-3407	485	56	the	the	DET
inlawrev-3407	485	57	payment	payment	NOUN
inlawrev-3407	485	58	of	of	ADP
inlawrev-3407	485	59	money	money	NOUN
inlawrev-3407	485	60	,	,	PUNCT
inlawrev-3407	485	61	over	over	ADP
inlawrev-3407	485	62	a	a	DET
inlawrev-3407	485	63	reasonable	reasonable	ADJ
inlawrev-3407	485	64	period	period	NOUN
inlawrev-3407	485	65	of	of	ADP
inlawrev-3407	485	66	time	time	NOUN
inlawrev-3407	485	67	after	after	ADP
inlawrev-3407	485	68	the	the	DET
inlawrev-3407	485	69	lawyer	lawyer	NOUN
inlawrev-3407	485	70	's	's	PART
inlawrev-3407	485	71	death	death	NOUN
inlawrev-3407	485	72	,	,	PUNCT
inlawrev-3407	485	73	to	to	ADP
inlawrev-3407	485	74	the	the	DET
inlawrev-3407	485	75	lawyer	lawyer	NOUN
inlawrev-3407	485	76	's	's	PART
inlawrev-3407	485	77	estate	estate	NOUN
inlawrev-3407	485	78	or	or	CCONJ
inlawrev-3407	485	79	to	to	ADP
inlawrev-3407	485	80	one	one	NUM
inlawrev-3407	485	81	or	or	CCONJ
inlawrev-3407	485	82	more	more	ADJ
inlawrev-3407	485	83	specified	specified	ADJ
inlawrev-3407	485	84	persons	person	NOUN
inlawrev-3407	485	85	;	;	PUNCT
inlawrev-3407	485	86	(	(	PUNCT
inlawrev-3407	485	87	2	2	X
inlawrev-3407	485	88	)	)	PUNCT
inlawrev-3407	485	89	a	a	DET
inlawrev-3407	485	90	lawyer	lawyer	NOUN
inlawrev-3407	485	91	who	who	PRON
inlawrev-3407	485	92	purchases	purchase	VERB
inlawrev-3407	485	93	the	the	DET
inlawrev-3407	485	94	practice	practice	NOUN
inlawrev-3407	485	95	of	of	ADP
inlawrev-3407	485	96	a	a	DET
inlawrev-3407	485	97	deceased	deceased	ADJ
inlawrev-3407	485	98	,	,	PUNCT
inlawrev-3407	485	99	disabled	disabled	ADJ
inlawrev-3407	485	100	,	,	PUNCT
inlawrev-3407	485	101	or	or	CCONJ
inlawrev-3407	485	102	disappeared	disappear	VERB
inlawrev-3407	485	103	lawyer	lawyer	NOUN
inlawrev-3407	485	104	may	may	AUX
inlawrev-3407	485	105	,	,	PUNCT
inlawrev-3407	485	106	pursuant	pursuant	VERB
inlawrev-3407	485	107	to	to	ADP
inlawrev-3407	485	108	the	the	DET
inlawrev-3407	485	109	provisions	provision	NOUN
inlawrev-3407	485	110	ofrule	ofrule	VERB
inlawrev-3407	485	111	1.17	1.17	NUM
inlawrev-3407	485	112	,	,	PUNCT
inlawrev-3407	485	113	pay	pay	VERB
inlawrev-3407	485	114	to	to	ADP
inlawrev-3407	485	115	the	the	DET
inlawrev-3407	485	116	estate	estate	NOUN
inlawrev-3407	485	117	or	or	CCONJ
inlawrev-3407	485	118	other	other	ADJ
inlawrev-3407	485	119	representative	representative	NOUN
inlawrev-3407	485	120	of	of	ADP
inlawrev-3407	485	121	that	that	DET
inlawrev-3407	485	122	lawyer	lawyer	NOUN
inlawrev-3407	485	123	the	the	DET
inlawrev-3407	485	124	agreed	agree	VERB
inlawrev-3407	485	125	-	-	PUNCT
inlawrev-3407	485	126	upon	upon	NOUN
inlawrev-3407	485	127	purchase	purchase	NOUN
inlawrev-3407	485	128	price	price	NOUN
inlawrev-3407	485	129	;	;	PUNCT
inlawrev-3407	485	130	and	and	CCONJ
inlawrev-3407	485	131	(	(	PUNCT
inlawrev-3407	485	132	3	3	X
inlawrev-3407	485	133	)	)	PUNCT
inlawrev-3407	485	134	a	a	DET
inlawrev-3407	485	135	lawyer	lawyer	NOUN
inlawrev-3407	485	136	or	or	CCONJ
inlawrev-3407	485	137	law	law	NOUN
inlawrev-3407	485	138	firm	firm	NOUN
inlawrev-3407	485	139	may	may	AUX
inlawrev-3407	485	140	include	include	VERB
inlawrev-3407	485	141	nonlawyer	nonlawyer	NOUN
inlawrev-3407	485	142	employees	employee	NOUN
inlawrev-3407	485	143	in	in	ADP
inlawrev-3407	485	144	a	a	DET
inlawrev-3407	485	145	compensation	compensation	NOUN
inlawrev-3407	485	146	or	or	CCONJ
inlawrev-3407	485	147	retirement	retirement	NOUN
inlawrev-3407	485	148	plan	plan	NOUN
inlawrev-3407	485	149	,	,	PUNCT
inlawrev-3407	485	150	even	even	ADV
inlawrev-3407	485	151	though	though	SCONJ
inlawrev-3407	485	152	the	the	DET
inlawrev-3407	485	153	plan	plan	NOUN
inlawrev-3407	485	154	is	be	AUX
inlawrev-3407	485	155	based	base	VERB
inlawrev-3407	485	156	in	in	ADP
inlawrev-3407	485	157	whole	whole	ADJ
inlawrev-3407	485	158	or	or	CCONJ
inlawrev-3407	485	159	in	in	ADP
inlawrev-3407	485	160	part	part	NOUN
inlawrev-3407	485	161	on	on	ADP
inlawrev-3407	485	162	a	a	DET
inlawrev-3407	485	163	profit	profit	NOUN
inlawrev-3407	485	164	-	-	PUNCT
inlawrev-3407	485	165	sharing	share	VERB
inlawrev-3407	485	166	arrangement	arrangement	NOUN
inlawrev-3407	485	167	.	.	PUNCT
inlawrev-3407	486	1	(	(	PUNCT
inlawrev-3407	486	2	b	b	X
inlawrev-3407	486	3	)	)	PUNCT
inlawrev-3407	486	4	a	a	DET
inlawrev-3407	486	5	lawyer	lawyer	NOUN
inlawrev-3407	486	6	shall	shall	AUX
inlawrev-3407	486	7	not	not	PART
inlawrev-3407	486	8	form	form	VERB
inlawrev-3407	486	9	a	a	DET
inlawrev-3407	486	10	partnership	partnership	NOUN
inlawrev-3407	486	11	with	with	ADP
inlawrev-3407	486	12	a	a	DET
inlawrev-3407	486	13	nonlawyer	nonlawyer	NOUN
inlawrev-3407	486	14	if	if	SCONJ
inlawrev-3407	486	15	any	any	PRON
inlawrev-3407	486	16	of	of	ADP
inlawrev-3407	486	17	the	the	DET
inlawrev-3407	486	18	activities	activity	NOUN
inlawrev-3407	486	19	of	of	ADP
inlawrev-3407	486	20	the	the	DET
inlawrev-3407	486	21	partnership	partnership	NOUN
inlawrev-3407	486	22	consist	consist	NOUN
inlawrev-3407	486	23	of	of	ADP
inlawrev-3407	486	24	the	the	DET
inlawrev-3407	486	25	practice	practice	NOUN
inlawrev-3407	486	26	of	of	ADP
inlawrev-3407	486	27	law	law	NOUN
inlawrev-3407	486	28	.	.	PUNCT
inlawrev-3407	487	1	(	(	PUNCT
inlawrev-3407	487	2	c	c	X
inlawrev-3407	487	3	)	)	PUNCT
inlawrev-3407	487	4	a	a	DET
inlawrev-3407	487	5	lawyer	lawyer	NOUN
inlawrev-3407	487	6	shall	shall	AUX
inlawrev-3407	487	7	not	not	PART
inlawrev-3407	487	8	permit	permit	VERB
inlawrev-3407	487	9	a	a	DET
inlawrev-3407	487	10	person	person	NOUN
inlawrev-3407	487	11	who	who	PRON
inlawrev-3407	487	12	recommends	recommend	VERB
inlawrev-3407	487	13	,	,	PUNCT
inlawrev-3407	487	14	employs	employ	NOUN
inlawrev-3407	487	15	,	,	PUNCT
inlawrev-3407	487	16	or	or	CCONJ
inlawrev-3407	487	17	pays	pay	VERB
inlawrev-3407	487	18	the	the	DET
inlawrev-3407	487	19	lawyer	lawyer	NOUN
inlawrev-3407	487	20	to	to	PART
inlawrev-3407	487	21	render	render	VERB
inlawrev-3407	487	22	legal	legal	ADJ
inlawrev-3407	487	23	services	service	NOUN
inlawrev-3407	487	24	for	for	ADP
inlawrev-3407	487	25	another	another	PRON
inlawrev-3407	487	26	to	to	PART
inlawrev-3407	487	27	direct	direct	VERB
inlawrev-3407	487	28	or	or	CCONJ
inlawrev-3407	487	29	regulate	regulate	VERB
inlawrev-3407	487	30	the	the	DET
inlawrev-3407	487	31	lawyer	lawyer	NOUN
inlawrev-3407	487	32	's	's	PART
inlawrev-3407	487	33	professional	professional	ADJ
inlawrev-3407	487	34	judgment	judgment	NOUN
inlawrev-3407	487	35	in	in	ADP
inlawrev-3407	487	36	rendering	render	VERB
inlawrev-3407	487	37	such	such	ADJ
inlawrev-3407	487	38	legal	legal	ADJ
inlawrev-3407	487	39	services	service	NOUN
inlawrev-3407	487	40	.	.	PUNCT
inlawrev-3407	488	1	(	(	PUNCT
inlawrev-3407	488	2	d	d	X
inlawrev-3407	488	3	)	)	PUNCT
inlawrev-3407	488	4	a	a	DET
inlawrev-3407	488	5	lawyer	lawyer	NOUN
inlawrev-3407	488	6	shall	shall	AUX
inlawrev-3407	488	7	not	not	PART
inlawrev-3407	488	8	practice	practice	VERB
inlawrev-3407	488	9	with	with	ADP
inlawrev-3407	488	10	or	or	CCONJ
inlawrev-3407	488	11	in	in	ADP
inlawrev-3407	488	12	the	the	DET
inlawrev-3407	488	13	form	form	NOUN
inlawrev-3407	488	14	of	of	ADP
inlawrev-3407	488	15	a	a	DET
inlawrev-3407	488	16	professional	professional	ADJ
inlawrev-3407	488	17	corporation	corporation	NOUN
inlawrev-3407	488	18	or	or	CCONJ
inlawrev-3407	488	19	association	association	NOUN
inlawrev-3407	488	20	authorized	authorize	VERB
inlawrev-3407	488	21	to	to	PART
inlawrev-3407	488	22	practice	practice	VERB
inlawrev-3407	488	23	law	law	NOUN
inlawrev-3407	488	24	for	for	ADP
inlawrev-3407	488	25	a	a	DET
inlawrev-3407	488	26	profit	profit	NOUN
inlawrev-3407	488	27	,	,	PUNCT
inlawrev-3407	488	28	if	if	SCONJ
inlawrev-3407	488	29	:	:	PUNCT
inlawrev-3407	488	30	(	(	PUNCT
inlawrev-3407	488	31	1	1	X
inlawrev-3407	488	32	)	)	PUNCT
inlawrev-3407	488	33	a	a	DET
inlawrev-3407	488	34	nonlawyer	nonlawyer	NOUN
inlawrev-3407	488	35	owns	own	VERB
inlawrev-3407	488	36	any	any	DET
inlawrev-3407	488	37	interest	interest	NOUN
inlawrev-3407	488	38	therein	therein	ADV
inlawrev-3407	488	39	,	,	PUNCT
inlawrev-3407	488	40	except	except	SCONJ
inlawrev-3407	488	41	that	that	SCONJ
inlawrev-3407	488	42	a	a	DET
inlawrev-3407	488	43	fiduciary	fiduciary	ADJ
inlawrev-3407	488	44	representative	representative	NOUN
inlawrev-3407	488	45	of	of	ADP
inlawrev-3407	488	46	the	the	DET
inlawrev-3407	488	47	estate	estate	NOUN
inlawrev-3407	488	48	of	of	ADP
inlawrev-3407	488	49	a	a	DET
inlawrev-3407	488	50	lawyer	lawyer	NOUN
inlawrev-3407	488	51	may	may	AUX
inlawrev-3407	488	52	hold	hold	VERB
inlawrev-3407	488	53	the	the	DET
inlawrev-3407	488	54	stock	stock	NOUN
inlawrev-3407	488	55	or	or	CCONJ
inlawrev-3407	488	56	interest	interest	NOUN
inlawrev-3407	488	57	of	of	ADP
inlawrev-3407	488	58	the	the	DET
inlawrev-3407	488	59	lawyer	lawyer	NOUN
inlawrev-3407	488	60	for	for	ADP
inlawrev-3407	488	61	a	a	DET
inlawrev-3407	488	62	reasonable	reasonable	ADJ
inlawrev-3407	488	63	time	time	NOUN
inlawrev-3407	488	64	during	during	ADP
inlawrev-3407	488	65	administration	administration	NOUN
inlawrev-3407	488	66	;	;	PUNCT
inlawrev-3407	488	67	(	(	PUNCT
inlawrev-3407	488	68	2	2	X
inlawrev-3407	488	69	)	)	PUNCT
inlawrev-3407	488	70	a	a	DET
inlawrev-3407	488	71	nonlawyer	nonlawyer	NOUN
inlawrev-3407	488	72	is	be	AUX
inlawrev-3407	488	73	a	a	DET
inlawrev-3407	488	74	corporate	corporate	ADJ
inlawrev-3407	488	75	director	director	NOUN
inlawrev-3407	488	76	or	or	CCONJ
inlawrev-3407	488	77	officer	officer	NOUN
inlawrev-3407	488	78	thereof	thereof	ADV
inlawrev-3407	488	79	;	;	PUNCT
inlawrev-3407	488	80	or	or	CCONJ
inlawrev-3407	488	81	(	(	PUNCT
inlawrev-3407	488	82	3	3	X
inlawrev-3407	488	83	)	)	PUNCT
inlawrev-3407	488	84	a	a	DET
inlawrev-3407	488	85	nonlawyer	nonlawyer	NOUN
inlawrev-3407	488	86	has	have	VERB
inlawrev-3407	488	87	the	the	DET
inlawrev-3407	488	88	right	right	NOUN
inlawrev-3407	488	89	to	to	PART
inlawrev-3407	488	90	direct	direct	VERB
inlawrev-3407	488	91	or	or	CCONJ
inlawrev-3407	488	92	control	control	VERB
inlawrev-3407	488	93	the	the	DET
inlawrev-3407	488	94	professional	professional	ADJ
inlawrev-3407	488	95	616	616	NUM
inlawrev-3407	488	96	indiana	indiana	PROPN
inlawrev-3407	488	97	law	law	PROPN
inlawrev-3407	488	98	review	review	NOUN
inlawrev-3407	489	1	[	[	X
inlawrev-3407	489	2	vol	vol	NOUN
inlawrev-3407	489	3	.	.	PUNCT
inlawrev-3407	489	4	33:599	33:599	NUM
inlawrev-3407	489	5	ensure	ensure	VERB
inlawrev-3407	489	6	that	that	SCONJ
inlawrev-3407	489	7	the	the	DET
inlawrev-3407	489	8	lawyer	lawyer	NOUN
inlawrev-3407	489	9	will	will	AUX
inlawrev-3407	489	10	abide	abide	VERB
inlawrev-3407	489	11	by	by	ADP
inlawrev-3407	489	12	the	the	DET
inlawrev-3407	489	13	client	client	NOUN
inlawrev-3407	489	14	's	's	PART
inlawrev-3407	489	15	decisions	decision	NOUN
inlawrev-3407	489	16	concerning	concern	VERB
inlawrev-3407	489	17	the	the	DET
inlawrev-3407	489	18	objectives	objective	NOUN
inlawrev-3407	489	19	ofrepresentation	ofrepresentation	NOUN
inlawrev-3407	489	20	and	and	CCONJ
inlawrev-3407	489	21	will	will	AUX
inlawrev-3407	489	22	serve	serve	VERB
inlawrev-3407	489	23	the	the	DET
inlawrev-3407	489	24	interests	interest	NOUN
inlawrev-3407	489	25	ofthe	ofthe	NOUN
inlawrev-3407	489	26	client	client	NOUN
inlawrev-3407	489	27	and	and	CCONJ
inlawrev-3407	489	28	not	not	PART
inlawrev-3407	489	29	those	those	DET
inlawrev-3407	489	30	ofa	ofa	PROPN
inlawrev-3407	489	31	third	third	ADJ
inlawrev-3407	489	32	party	party	NOUN
inlawrev-3407	489	33	.	.	PUNCT
inlawrev-3407	490	1	"'^	"'^	PUNCT
inlawrev-3407	490	2	'	'	PUNCT
inlawrev-3407	490	3	it	it	PRON
inlawrev-3407	490	4	is	be	AUX
inlawrev-3407	490	5	but	but	CCONJ
inlawrev-3407	490	6	one	one	NUM
inlawrev-3407	490	7	of	of	ADP
inlawrev-3407	490	8	several	several	ADJ
inlawrev-3407	490	9	rules	rule	NOUN
inlawrev-3407	490	10	designed	design	VERB
inlawrev-3407	490	11	to	to	PART
inlawrev-3407	490	12	ensure	ensure	VERB
inlawrev-3407	490	13	that	that	SCONJ
inlawrev-3407	490	14	a	a	DET
inlawrev-3407	490	15	lawyer	lawyer	NOUN
inlawrev-3407	490	16	represents	represent	VERB
inlawrev-3407	490	17	the	the	DET
inlawrev-3407	490	18	client	client	NOUN
inlawrev-3407	490	19	's	's	PART
inlawrev-3407	490	20	interests	interest	NOUN
inlawrev-3407	490	21	free	free	ADJ
inlawrev-3407	490	22	of	of	ADP
inlawrev-3407	490	23	interference	interference	NOUN
inlawrev-3407	490	24	from	from	ADP
inlawrev-3407	490	25	,	,	PUNCT
inlawrev-3407	490	26	or	or	CCONJ
inlawrev-3407	490	27	obligations	obligation	NOUN
inlawrev-3407	490	28	to	to	ADP
inlawrev-3407	490	29	,	,	PUNCT
inlawrev-3407	490	30	a	a	DET
inlawrev-3407	490	31	nonlawyer	nonlawyer	NOUN
inlawrev-3407	490	32	who	who	PRON
inlawrev-3407	490	33	stands	stand	VERB
inlawrev-3407	490	34	outside	outside	ADP
inlawrev-3407	490	35	the	the	DET
inlawrev-3407	490	36	lawyer	lawyer	NOUN
inlawrev-3407	490	37	-	-	PUNCT
inlawrev-3407	490	38	client	client	NOUN
inlawrev-3407	490	39	relationship	relationship	NOUN
inlawrev-3407	490	40	.	.	PUNCT
inlawrev-3407	491	1	'^^	'^^	PROPN
inlawrev-3407	491	2	rule	rule	NOUN
inlawrev-3407	491	3	5.4(a	5.4(a	NUM
inlawrev-3407	491	4	)	)	PUNCT
inlawrev-3407	491	5	"	"	PUNCT
inlawrev-3407	491	6	prohibits	prohibit	VERB
inlawrev-3407	491	7	the	the	DET
inlawrev-3407	491	8	sharing	sharing	NOUN
inlawrev-3407	491	9	of	of	ADP
inlawrev-3407	491	10	legal	legal	ADJ
inlawrev-3407	491	11	fees	fee	NOUN
inlawrev-3407	491	12	with	with	ADP
inlawrev-3407	491	13	a	a	DET
inlawrev-3407	491	14	nonlawyer	nonlawyer	NOUN
inlawrev-3407	491	15	.	.	PUNCT
inlawrev-3407	492	1	"'^^	"'^^	ADJ
inlawrev-3407	492	2	part	part	NOUN
inlawrev-3407	492	3	(	(	PUNCT
inlawrev-3407	492	4	b	b	NOUN
inlawrev-3407	492	5	)	)	PUNCT
inlawrev-3407	492	6	"	"	PUNCT
inlawrev-3407	492	7	prohibits	prohibit	VERB
inlawrev-3407	492	8	the	the	DET
inlawrev-3407	492	9	formation	formation	NOUN
inlawrev-3407	492	10	of	of	ADP
inlawrev-3407	492	11	a	a	DET
inlawrev-3407	492	12	partnership	partnership	NOUN
inlawrev-3407	492	13	with	with	ADP
inlawrev-3407	492	14	a	a	DET
inlawrev-3407	492	15	nonlawyer	nonlawyer	NOUN
inlawrev-3407	492	16	if	if	SCONJ
inlawrev-3407	492	17	any	any	PRON
inlawrev-3407	492	18	of	of	ADP
inlawrev-3407	492	19	the	the	DET
inlawrev-3407	492	20	activities	activity	NOUN
inlawrev-3407	492	21	of	of	ADP
inlawrev-3407	492	22	the	the	DET
inlawrev-3407	492	23	partnership	partnership	NOUN
inlawrev-3407	492	24	consist	consist	VERB
inlawrev-3407	492	25	ofthe	ofthe	NOUN
inlawrev-3407	492	26	practice	practice	NOUN
inlawrev-3407	492	27	of	of	ADP
inlawrev-3407	492	28	law	law	NOUN
inlawrev-3407	492	29	.	.	PUNCT
inlawrev-3407	493	1	"'^	"'^	NUM
inlawrev-3407	493	2	part	part	NOUN
inlawrev-3407	493	3	(	(	PUNCT
inlawrev-3407	493	4	c	c	NOUN
inlawrev-3407	493	5	)	)	PUNCT
inlawrev-3407	493	6	"	"	PUNCT
inlawrev-3407	493	7	states	state	VERB
inlawrev-3407	493	8	that	that	SCONJ
inlawrev-3407	493	9	a	a	DET
inlawrev-3407	493	10	lawyer	lawyer	NOUN
inlawrev-3407	493	11	shall	shall	AUX
inlawrev-3407	493	12	not	not	PART
inlawrev-3407	493	13	permit	permit	VERB
inlawrev-3407	493	14	a	a	DET
inlawrev-3407	493	15	person	person	NOUN
inlawrev-3407	493	16	who	who	PRON
inlawrev-3407	493	17	recommends	recommend	VERB
inlawrev-3407	493	18	,	,	PUNCT
inlawrev-3407	493	19	employs	employ	NOUN
inlawrev-3407	493	20	,	,	PUNCT
inlawrev-3407	493	21	or	or	CCONJ
inlawrev-3407	493	22	pays	pay	VERB
inlawrev-3407	493	23	him	he	PRON
inlawrev-3407	493	24	to	to	PART
inlawrev-3407	493	25	render	render	VERB
inlawrev-3407	493	26	legal	legal	ADJ
inlawrev-3407	493	27	services	service	NOUN
inlawrev-3407	493	28	for	for	ADP
inlawrev-3407	493	29	another	another	PRON
inlawrev-3407	493	30	to	to	PART
inlawrev-3407	493	31	direct	direct	VERB
inlawrev-3407	493	32	or	or	CCONJ
inlawrev-3407	493	33	regulate	regulate	VERB
inlawrev-3407	493	34	his	his	PRON
inlawrev-3407	493	35	professional	professional	ADJ
inlawrev-3407	493	36	[	[	X
inlawrev-3407	493	37	judgment	judgment	NOUN
inlawrev-3407	493	38	]	]	PUNCT
inlawrev-3407	493	39	in	in	ADP
inlawrev-3407	493	40	rendering	render	VERB
inlawrev-3407	493	41	such	such	ADJ
inlawrev-3407	493	42	legal	legal	ADJ
inlawrev-3407	493	43	services	service	NOUN
inlawrev-3407	493	44	.	.	PUNCT
inlawrev-3407	493	45	'"^^	'"^^	PROPN
inlawrev-3407	493	46	finally	finally	ADV
inlawrev-3407	493	47	,	,	PUNCT
inlawrev-3407	493	48	rule	rule	VERB
inlawrev-3407	493	49	5.4(d	5.4(d	NUM
inlawrev-3407	493	50	)	)	PUNCT
inlawrev-3407	493	51	"	"	PUNCT
inlawrev-3407	493	52	prohibit[s	prohibit[s	PROPN
inlawrev-3407	493	53	]	]	X
inlawrev-3407	493	54	a	a	DET
inlawrev-3407	493	55	lawyer	lawyer	NOUN
inlawrev-3407	493	56	from	from	ADP
inlawrev-3407	493	57	joining	join	VERB
inlawrev-3407	493	58	a	a	DET
inlawrev-3407	493	59	non	non	NOUN
inlawrev-3407	493	60	-	-	NOUN
inlawrev-3407	493	61	lawyer	lawyer	NOUN
inlawrev-3407	493	62	in	in	ADP
inlawrev-3407	493	63	a	a	DET
inlawrev-3407	493	64	professional	professional	ADJ
inlawrev-3407	493	65	corporation	corporation	NOUN
inlawrev-3407	493	66	or	or	CCONJ
inlawrev-3407	493	67	association	association	NOUN
inlawrev-3407	493	68	to	to	PART
inlawrev-3407	493	69	practice	practice	VERB
inlawrev-3407	493	70	law	law	NOUN
inlawrev-3407	493	71	'	'	PUNCT
inlawrev-3407	493	72	for	for	ADP
inlawrev-3407	493	73	a	a	DET
inlawrev-3407	493	74	profit	profit	NOUN
inlawrev-3407	493	75	.	.	PUNCT
inlawrev-3407	494	1	'	'	PUNCT
inlawrev-3407	494	2	"	"	PUNCT
inlawrev-3407	494	3	'	'	PUNCT
inlawrev-3407	494	4	"	"	PUNCT
inlawrev-3407	494	5	"	"	PUNCT
inlawrev-3407	494	6	the	the	DET
inlawrev-3407	494	7	purpose	purpose	NOUN
inlawrev-3407	494	8	of	of	ADP
inlawrev-3407	494	9	the	the	DET
inlawrev-3407	494	10	model	model	NOUN
inlawrev-3407	494	11	rule	rule	NOUN
inlawrev-3407	494	12	5.4	5.4	NUM
inlawrev-3407	494	13	provisions	provision	NOUN
inlawrev-3407	494	14	is	be	AUX
inlawrev-3407	494	15	to	to	PART
inlawrev-3407	494	16	safeguard	safeguard	VERB
inlawrev-3407	494	17	the	the	DET
inlawrev-3407	494	18	professional	professional	ADJ
inlawrev-3407	494	19	independence	independence	NOUN
inlawrev-3407	494	20	of	of	ADP
inlawrev-3407	494	21	a	a	DET
inlawrev-3407	494	22	lawyer	lawyer	NOUN
inlawrev-3407	494	23	and	and	CCONJ
inlawrev-3407	494	24	guard	guard	VERB
inlawrev-3407	494	25	against	against	ADP
inlawrev-3407	494	26	problems	problem	NOUN
inlawrev-3407	494	27	that	that	PRON
inlawrev-3407	494	28	could	could	AUX
inlawrev-3407	494	29	arise	arise	VERB
inlawrev-3407	494	30	when	when	SCONJ
inlawrev-3407	494	31	nonlawyers	nonlawyer	NOUN
inlawrev-3407	494	32	assume	assume	VERB
inlawrev-3407	494	33	positions	position	NOUN
inlawrev-3407	494	34	of	of	ADP
inlawrev-3407	494	35	authority	authority	NOUN
inlawrev-3407	494	36	over	over	ADP
inlawrev-3407	494	37	lawyers	lawyer	NOUN
inlawrev-3407	494	38	.	.	PUNCT
inlawrev-3407	495	1	*	*	PUNCT
inlawrev-3407	495	2	^^	^^	PUNCT
inlawrev-3407	495	3	in	in	ADP
inlawrev-3407	495	4	particular	particular	ADJ
inlawrev-3407	495	5	.	.	PUNCT
inlawrev-3407	496	1	model	model	NOUN
inlawrev-3407	496	2	rule	rule	NOUN
inlawrev-3407	496	3	5.4	5.4	NUM
inlawrev-3407	496	4	seeks	seek	VERB
inlawrev-3407	496	5	to	to	PART
inlawrev-3407	496	6	prevent	prevent	VERB
inlawrev-3407	496	7	lay	lay	NOUN
inlawrev-3407	496	8	persons	person	NOUN
inlawrev-3407	496	9	from	from	ADP
inlawrev-3407	496	10	interfering	interfere	VERB
inlawrev-3407	496	11	with	with	ADP
inlawrev-3407	496	12	a	a	DET
inlawrev-3407	496	13	lawyer	lawyer	NOUN
inlawrev-3407	496	14	's	's	PART
inlawrev-3407	496	15	practice.*^	practice.*^	PROPN
inlawrev-3407	496	16	*	*	PUNCT
inlawrev-3407	496	17	some	some	PRON
inlawrev-3407	496	18	believe	believe	VERB
inlawrev-3407	496	19	that	that	SCONJ
inlawrev-3407	496	20	a	a	DET
inlawrev-3407	496	21	lawyer	lawyer	NOUN
inlawrev-3407	496	22	's	's	PART
inlawrev-3407	496	23	independent	independent	ADJ
inlawrev-3407	496	24	professional	professional	ADJ
inlawrev-3407	496	25	judgment	judgment	NOUN
inlawrev-3407	496	26	can	can	AUX
inlawrev-3407	496	27	be	be	AUX
inlawrev-3407	496	28	impaired	impair	VERB
inlawrev-3407	496	29	when	when	SCONJ
inlawrev-3407	496	30	a	a	DET
inlawrev-3407	496	31	layman	layman	ADJ
inlawrev-3407	496	32	influences	influence	NOUN
inlawrev-3407	496	33	or	or	CCONJ
inlawrev-3407	496	34	controls	control	VERB
inlawrev-3407	496	35	the	the	DET
inlawrev-3407	496	36	legal	legal	ADJ
inlawrev-3407	496	37	process	process	NOUN
inlawrev-3407	496	38	.	.	PUNCT
inlawrev-3407	497	1	'	'	PUNCT
inlawrev-3407	497	2	^^	^^	PUNCT
inlawrev-3407	497	3	after	after	ADV
inlawrev-3407	497	4	all	all	ADV
inlawrev-3407	497	5	,	,	PUNCT
inlawrev-3407	497	6	nonlawyers	nonlawyer	NOUN
inlawrev-3407	497	7	,	,	PUNCT
inlawrev-3407	497	8	"	"	PUNCT
inlawrev-3407	497	9	by	by	ADP
inlawrev-3407	497	10	definition	definition	NOUN
inlawrev-3407	497	11	,	,	PUNCT
inlawrev-3407	497	12	are	be	AUX
inlawrev-3407	497	13	not	not	PART
inlawrev-3407	497	14	subject	subject	ADJ
inlawrev-3407	497	15	to	to	ADP
inlawrev-3407	497	16	the	the	DET
inlawrev-3407	497	17	same	same	ADJ
inlawrev-3407	497	18	ethical	ethical	ADJ
inlawrev-3407	497	19	mandates	mandate	NOUN
inlawrev-3407	497	20	regarding	regard	VERB
inlawrev-3407	497	21	independence	independence	NOUN
inlawrev-3407	497	22	,	,	PUNCT
inlawrev-3407	497	23	conflicts	conflict	NOUN
inlawrev-3407	497	24	of	of	ADP
inlawrev-3407	497	25	interest	interest	NOUN
inlawrev-3407	497	26	,	,	PUNCT
inlawrev-3407	497	27	confidentiality	confidentiality	NOUN
inlawrev-3407	497	28	,	,	PUNCT
inlawrev-3407	497	29	fees	fee	NOUN
inlawrev-3407	497	30	and	and	CCONJ
inlawrev-3407	497	31	the	the	DET
inlawrev-3407	497	32	other	other	ADJ
inlawrev-3407	497	33	important	important	ADJ
inlawrev-3407	497	34	provisions	provision	NOUN
inlawrev-3407	497	35	of	of	ADP
inlawrev-3407	497	36	the	the	DET
inlawrev-3407	497	37	profession	profession	NOUN
inlawrev-3407	497	38	's	's	PART
inlawrev-3407	497	39	code	code	NOUN
inlawrev-3407	497	40	of	of	ADP
inlawrev-3407	497	41	conduct	conduct	NOUN
inlawrev-3407	497	42	.	.	PUNCT
inlawrev-3407	498	1	"'^^	"'^^	PROPN
inlawrev-3407	498	2	b.	b.	PROPN
inlawrev-3407	498	3	history	history	PROPN
inlawrev-3407	498	4	ofmodel	ofmodel	PROPN
inlawrev-3407	498	5	rule	rule	VERB
inlawrev-3407	498	6	5	5	NUM
inlawrev-3407	498	7	.	.	NOUN
inlawrev-3407	498	8	4	4	NUM
inlawrev-3407	498	9	an	an	DET
inlawrev-3407	498	10	examination	examination	NOUN
inlawrev-3407	498	11	of	of	ADP
inlawrev-3407	498	12	the	the	DET
inlawrev-3407	498	13	history	history	NOUN
inlawrev-3407	498	14	of	of	ADP
inlawrev-3407	498	15	model	model	NOUN
inlawrev-3407	498	16	rule	rule	NOUN
inlawrev-3407	498	17	5.4	5.4	NUM
inlawrev-3407	498	18	indicates	indicate	VERB
inlawrev-3407	498	19	that	that	SCONJ
inlawrev-3407	498	20	the	the	DET
inlawrev-3407	498	21	aba	aba	PROPN
inlawrev-3407	498	22	's	's	PART
inlawrev-3407	498	23	disapproval	disapproval	NOUN
inlawrev-3407	498	24	of	of	ADP
inlawrev-3407	498	25	fee	fee	NOUN
inlawrev-3407	498	26	sharing	sharing	NOUN
inlawrev-3407	498	27	in	in	ADP
inlawrev-3407	498	28	lawyer	lawyer	NOUN
inlawrev-3407	498	29	-	-	PUNCT
inlawrev-3407	498	30	nonlawyer	nonlawyer	NOUN
inlawrev-3407	498	31	relationships	relationship	NOUN
inlawrev-3407	498	32	"	"	PUNCT
inlawrev-3407	498	33	has	have	AUX
inlawrev-3407	498	34	been	be	AUX
inlawrev-3407	498	35	tied	tie	VERB
inlawrev-3407	498	36	to	to	ADP
inlawrev-3407	498	37	the	the	DET
inlawrev-3407	498	38	desire	desire	NOUN
inlawrev-3407	498	39	to	to	PART
inlawrev-3407	498	40	prevent	prevent	VERB
inlawrev-3407	498	41	lay	lay	NOUN
inlawrev-3407	498	42	influence	influence	NOUN
inlawrev-3407	498	43	ofa	ofa	PROPN
inlawrev-3407	498	44	lawyer	lawyer	NOUN
inlawrev-3407	498	45	's	's	PART
inlawrev-3407	498	46	professional	professional	ADJ
inlawrev-3407	498	47	judgment	judgment	NOUN
inlawrev-3407	498	48	.	.	PUNCT
inlawrev-3407	499	1	"'^	"'^	NOUN
inlawrev-3407	499	2	'	'	PUNCT
inlawrev-3407	499	3	"	"	PUNCT
inlawrev-3407	499	4	the	the	DET
inlawrev-3407	499	5	judgment	judgment	NOUN
inlawrev-3407	499	6	of	of	ADP
inlawrev-3407	499	7	a	a	DET
inlawrev-3407	499	8	lawyer	lawyer	NOUN
inlawrev-3407	499	9	.	.	PUNCT
inlawrev-3407	500	1	i	i	PRON
inlawrev-3407	500	2	d.	d.	PROPN
inlawrev-3407	500	3	161	161	NUM
inlawrev-3407	500	4	.	.	PUNCT
inlawrev-3407	501	1	aba	aba	PROPN
inlawrev-3407	501	2	comm	comm	NOUN
inlawrev-3407	501	3	.	.	PUNCT
inlawrev-3407	502	1	on	on	ADP
inlawrev-3407	502	2	ethics	ethic	NOUN
inlawrev-3407	502	3	and	and	CCONJ
inlawrev-3407	502	4	professional	professional	ADJ
inlawrev-3407	502	5	responsibility	responsibility	NOUN
inlawrev-3407	502	6	,	,	PUNCT
inlawrev-3407	502	7	formal	formal	ADJ
inlawrev-3407	502	8	op	op	NOUN
inlawrev-3407	502	9	.	.	PUNCT
inlawrev-3407	503	1	87	87	NUM
inlawrev-3407	503	2	-	-	SYM
inlawrev-3407	503	3	355	355	NUM
inlawrev-3407	503	4	(	(	PUNCT
inlawrev-3407	503	5	1987	1987	NUM
inlawrev-3407	503	6	)	)	PUNCT
inlawrev-3407	503	7	.	.	PUNCT
inlawrev-3407	504	1	1	1	NUM
inlawrev-3407	504	2	62	62	NUM
inlawrev-3407	504	3	.	.	PUNCT
inlawrev-3407	505	1	see	see	VERB
inlawrev-3407	505	2	,	,	PUNCT
inlawrev-3407	505	3	e.g.	e.g.	ADV
inlawrev-3407	505	4	,	,	PUNCT
inlawrev-3407	505	5	model	model	NOUN
inlawrev-3407	505	6	rules	rule	NOUN
inlawrev-3407	505	7	of	of	ADP
inlawrev-3407	505	8	professional	professional	ADJ
inlawrev-3407	505	9	conduct	conduct	NOUN
inlawrev-3407	505	10	rule	rule	NOUN
inlawrev-3407	505	11	1	1	NUM
inlawrev-3407	505	12	.2(a	.2(a	PUNCT
inlawrev-3407	505	13	)	)	PUNCT
inlawrev-3407	505	14	(	(	PUNCT
inlawrev-3407	505	15	1	1	NUM
inlawrev-3407	505	16	983	983	NUM
inlawrev-3407	505	17	)	)	PUNCT
inlawrev-3407	505	18	(	(	PUNCT
inlawrev-3407	505	19	client	client	NOUN
inlawrev-3407	505	20	controls	control	NOUN
inlawrev-3407	505	21	representation	representation	NOUN
inlawrev-3407	505	22	)	)	PUNCT
inlawrev-3407	505	23	;	;	PUNCT
inlawrev-3407	505	24	i	i	PRON
inlawrev-3407	505	25	d.	d.	PROPN
inlawrev-3407	505	26	rule	rule	VERB
inlawrev-3407	505	27	1	1	NUM
inlawrev-3407	505	28	.7(b	.7(b	NUM
inlawrev-3407	505	29	)	)	PUNCT
inlawrev-3407	505	30	(	(	PUNCT
inlawrev-3407	505	31	1987	1987	NUM
inlawrev-3407	505	32	)	)	PUNCT
inlawrev-3407	505	33	(	(	PUNCT
inlawrev-3407	505	34	lawyer	lawyer	NOUN
inlawrev-3407	505	35	shall	shall	AUX
inlawrev-3407	505	36	not	not	PART
inlawrev-3407	505	37	represent	represent	VERB
inlawrev-3407	505	38	client	client	NOUN
inlawrev-3407	505	39	ifrepresentation	ifrepresentation	NOUN
inlawrev-3407	505	40	is	be	AUX
inlawrev-3407	505	41	limited	limit	VERB
inlawrev-3407	505	42	by	by	ADP
inlawrev-3407	505	43	lawyer	lawyer	NOUN
inlawrev-3407	505	44	's	's	PART
inlawrev-3407	505	45	responsibilities	responsibility	NOUN
inlawrev-3407	505	46	to	to	ADP
inlawrev-3407	505	47	third	third	ADJ
inlawrev-3407	505	48	party	party	NOUN
inlawrev-3407	505	49	)	)	PUNCT
inlawrev-3407	505	50	;	;	PUNCT
inlawrev-3407	505	51	i	i	PRON
inlawrev-3407	505	52	d.	d.	PROPN
inlawrev-3407	505	53	rule	rule	VERB
inlawrev-3407	505	54	1.8(f	1.8(f	NUM
inlawrev-3407	505	55	)	)	PUNCT
inlawrev-3407	505	56	(	(	PUNCT
inlawrev-3407	505	57	restricting	restrict	VERB
inlawrev-3407	505	58	lawyer	lawyer	NOUN
inlawrev-3407	505	59	's	's	PART
inlawrev-3407	505	60	acceptance	acceptance	NOUN
inlawrev-3407	505	61	of	of	ADP
inlawrev-3407	505	62	compensation	compensation	NOUN
inlawrev-3407	505	63	from	from	ADP
inlawrev-3407	505	64	third	third	ADJ
inlawrev-3407	505	65	party	party	NOUN
inlawrev-3407	505	66	)	)	PUNCT
inlawrev-3407	505	67	;	;	PUNCT
inlawrev-3407	505	68	i	i	PROPN
inlawrev-3407	505	69	d.	d.	PROPN
inlawrev-3407	505	70	rule	rule	VERB
inlawrev-3407	505	71	2.1(1	2.1(1	NUM
inlawrev-3407	505	72	983	983	NUM
inlawrev-3407	505	73	)	)	PUNCT
inlawrev-3407	505	74	(	(	PUNCT
inlawrev-3407	505	75	lawyer	lawyer	NOUN
inlawrev-3407	505	76	shall	shall	AUX
inlawrev-3407	505	77	exercise	exercise	VERB
inlawrev-3407	505	78	independent	independent	ADJ
inlawrev-3407	505	79	professional	professional	ADJ
inlawrev-3407	505	80	judgment	judgment	NOUN
inlawrev-3407	505	81	)	)	PUNCT
inlawrev-3407	505	82	.	.	PUNCT
inlawrev-3407	506	1	1	1	NUM
inlawrev-3407	506	2	63	63	NUM
inlawrev-3407	506	3	.	.	PUNCT
inlawrev-3407	507	1	lawyers	lawyer	NOUN
inlawrev-3407	507	2	'	'	PART
inlawrev-3407	507	3	aiding	aid	VERB
inlawrev-3407	507	4	unauthorized	unauthorized	ADJ
inlawrev-3407	507	5	practice	practice	NOUN
inlawrev-3407	507	6	,	,	PUNCT
inlawrev-3407	507	7	supra	supra	PROPN
inlawrev-3407	507	8	note	note	NOUN
inlawrev-3407	507	9	39	39	NUM
inlawrev-3407	507	10	,	,	PUNCT
inlawrev-3407	507	11	at	at	ADP
inlawrev-3407	507	12	21	21	NUM
inlawrev-3407	507	13	:	:	SYM
inlawrev-3407	507	14	8201	8201	NUM
inlawrev-3407	507	15	.	.	PUNCT
inlawrev-3407	508	1	164	164	NUM
inlawrev-3407	508	2	.	.	PUNCT
inlawrev-3407	509	1	i	i	PRON
inlawrev-3407	509	2	d	d	PROPN
inlawrev-3407	509	3	165	165	NUM
inlawrev-3407	509	4	.	.	PUNCT
inlawrev-3407	510	1	i	i	PRON
inlawrev-3407	510	2	d	d	PROPN
inlawrev-3407	510	3	1	1	NUM
inlawrev-3407	510	4	66	66	NUM
inlawrev-3407	510	5	.	.	PUNCT
inlawrev-3407	511	1	partnership	partnership	NOUN
inlawrev-3407	511	2	with	with	ADP
inlawrev-3407	511	3	non	non	NOUN
inlawrev-3407	511	4	-	-	NOUN
inlawrev-3407	511	5	lawyers	lawyer	NOUN
inlawrev-3407	511	6	,	,	PUNCT
inlawrev-3407	511	7	supra	supra	PROPN
inlawrev-3407	511	8	note	note	NOUN
inlawrev-3407	511	9	42	42	NUM
inlawrev-3407	511	10	,	,	PUNCT
inlawrev-3407	511	11	at	at	ADP
inlawrev-3407	511	12	9	9	NUM
inlawrev-3407	511	13	1	1	NUM
inlawrev-3407	511	14	:	:	SYM
inlawrev-3407	511	15	409	409	NUM
inlawrev-3407	511	16	.	.	NOUN
inlawrev-3407	511	17	1	1	NUM
inlawrev-3407	511	18	67	67	NUM
inlawrev-3407	511	19	.	.	PUNCT
inlawrev-3407	512	1	see	see	VERB
inlawrev-3407	512	2	abacomm	abacomm	NOUN
inlawrev-3407	512	3	.	.	PUNCT
inlawrev-3407	513	1	on	on	ADP
inlawrev-3407	513	2	ethics	ethic	NOUN
inlawrev-3407	513	3	and	and	CCONJ
inlawrev-3407	513	4	professional	professional	ADJ
inlawrev-3407	513	5	responsibility	responsibility	NOUN
inlawrev-3407	513	6	,	,	PUNCT
inlawrev-3407	513	7	formal	formal	ADJ
inlawrev-3407	513	8	op	op	NOUN
inlawrev-3407	513	9	.	.	PUNCT
inlawrev-3407	514	1	95	95	NUM
inlawrev-3407	514	2	-	-	SYM
inlawrev-3407	514	3	392	392	NUM
inlawrev-3407	514	4	(	(	PUNCT
inlawrev-3407	514	5	1	1	NUM
inlawrev-3407	514	6	995	995	NUM
inlawrev-3407	514	7	)	)	PUNCT
inlawrev-3407	514	8	.	.	PUNCT
inlawrev-3407	515	1	168	168	NUM
inlawrev-3407	515	2	.	.	PUNCT
inlawrev-3407	516	1	see	see	VERB
inlawrev-3407	516	2	i	i	PRON
inlawrev-3407	516	3	d.	d.	PROPN
inlawrev-3407	516	4	169	169	NUM
inlawrev-3407	516	5	.	.	PUNCT
inlawrev-3407	517	1	see	see	VERB
inlawrev-3407	517	2	i	i	PROPN
inlawrev-3407	517	3	d	d	PROPN
inlawrev-3407	517	4	170	170	NUM
inlawrev-3407	517	5	.	.	PUNCT
inlawrev-3407	518	1	i	i	PRON
inlawrev-3407	518	2	d	d	PROPN
inlawrev-3407	518	3	171	171	NUM
inlawrev-3407	518	4	.	.	PUNCT
inlawrev-3407	519	1	i	i	PRON
inlawrev-3407	519	2	d	d	PROPN
inlawrev-3407	519	3	2000	2000	NUM
inlawrev-3407	519	4	]	]	PUNCT
inlawrev-3407	519	5	accounting	accounting	NOUN
inlawrev-3407	519	6	firms	firm	NOUN
inlawrev-3407	519	7	6	6	NUM
inlawrev-3407	519	8	1	1	NUM
inlawrev-3407	519	9	7	7	NUM
inlawrev-3407	519	10	aba	aba	PROPN
inlawrev-3407	519	11	's	's	PART
inlawrev-3407	519	12	formal	formal	ADJ
inlawrev-3407	519	13	prohibitions	prohibition	NOUN
inlawrev-3407	519	14	against	against	ADP
inlawrev-3407	519	15	lawyer	lawyer	NOUN
inlawrev-3407	519	16	-	-	PUNCT
inlawrev-3407	519	17	nonlawyer	nonlawyer	NOUN
inlawrev-3407	519	18	partnership[s	partnership[s	VERB
inlawrev-3407	519	19	]	]	X
inlawrev-3407	519	20	date	date	NOUN
inlawrev-3407	519	21	back	back	ADV
inlawrev-3407	519	22	to	to	ADP
inlawrev-3407	519	23	1928	1928	NUM
inlawrev-3407	519	24	,	,	PUNCT
inlawrev-3407	519	25	when	when	SCONJ
inlawrev-3407	519	26	canon	canon	NOUN
inlawrev-3407	519	27	33	33	NUM
inlawrev-3407	519	28	was	be	AUX
inlawrev-3407	519	29	added	add	VERB
inlawrev-3407	519	30	to	to	ADP
inlawrev-3407	519	31	the	the	DET
inlawrev-3407	519	32	canons	canon	NOUN
inlawrev-3407	519	33	of	of	ADP
inlawrev-3407	519	34	ethics	ethic	NOUN
inlawrev-3407	519	35	.	.	PUNCT
inlawrev-3407	520	1	"'^^	"'^^	NOUN
inlawrev-3407	520	2	canon	canon	NOUN
inlawrev-3407	520	3	33	33	NUM
inlawrev-3407	520	4	provided	provide	VERB
inlawrev-3407	520	5	that	that	SCONJ
inlawrev-3407	520	6	"	"	PUNCT
inlawrev-3407	520	7	[	[	X
inlawrev-3407	520	8	pjartnerships	pjartnership	NOUN
inlawrev-3407	520	9	between	between	ADP
inlawrev-3407	520	10	lawyers	lawyer	NOUN
inlawrev-3407	520	11	and	and	CCONJ
inlawrev-3407	520	12	members	member	NOUN
inlawrev-3407	520	13	ofother	ofother	ADJ
inlawrev-3407	520	14	professions	profession	NOUN
inlawrev-3407	520	15	or	or	CCONJ
inlawrev-3407	520	16	non	non	ADJ
inlawrev-3407	520	17	-	-	ADJ
inlawrev-3407	520	18	professional	professional	ADJ
inlawrev-3407	520	19	persons	person	NOUN
inlawrev-3407	520	20	should	should	AUX
inlawrev-3407	520	21	not	not	PART
inlawrev-3407	520	22	be	be	AUX
inlawrev-3407	520	23	formed	form	VERB
inlawrev-3407	520	24	or	or	CCONJ
inlawrev-3407	520	25	permitted	permit	VERB
inlawrev-3407	520	26	where	where	SCONJ
inlawrev-3407	520	27	any	any	DET
inlawrev-3407	520	28	part	part	NOUN
inlawrev-3407	520	29	of	of	ADP
inlawrev-3407	520	30	the	the	DET
inlawrev-3407	520	31	partnership	partnership	NOUN
inlawrev-3407	520	32	's	's	PART
inlawrev-3407	520	33	employment	employment	NOUN
inlawrev-3407	520	34	consists	consist	VERB
inlawrev-3407	520	35	of	of	ADP
inlawrev-3407	520	36	the	the	DET
inlawrev-3407	520	37	practice	practice	NOUN
inlawrev-3407	520	38	of	of	ADP
inlawrev-3407	520	39	law	law	NOUN
inlawrev-3407	520	40	.	.	PUNCT
inlawrev-3407	521	1	"'^^	"'^^	VERB
inlawrev-3407	522	1	in	in	ADP
inlawrev-3407	522	2	addition	addition	NOUN
inlawrev-3407	522	3	to	to	ADP
inlawrev-3407	522	4	canon	canon	NOUN
inlawrev-3407	522	5	33	33	NUM
inlawrev-3407	522	6	,	,	PUNCT
inlawrev-3407	522	7	canon	canon	NOUN
inlawrev-3407	522	8	34	34	NUM
inlawrev-3407	522	9	prohibited	prohibit	VERB
inlawrev-3407	522	10	lawyers	lawyer	NOUN
inlawrev-3407	522	11	from	from	ADP
inlawrev-3407	522	12	splitting	split	VERB
inlawrev-3407	522	13	fees	fee	NOUN
inlawrev-3407	522	14	with	with	ADP
inlawrev-3407	522	15	nonlawyers	nonlawyer	NOUN
inlawrev-3407	522	16	.	.	PUNCT
inlawrev-3407	523	1	'^	'^	PROPN
inlawrev-3407	523	2	'	'	NOUN
inlawrev-3407	523	3	*	*	NUM
inlawrev-3407	524	1	it	it	PRON
inlawrev-3407	524	2	provided	provide	VERB
inlawrev-3407	524	3	:	:	PUNCT
inlawrev-3407	524	4	"	"	PUNCT
inlawrev-3407	524	5	no	no	DET
inlawrev-3407	524	6	division	division	NOUN
inlawrev-3407	524	7	offees	offee	NOUN
inlawrev-3407	524	8	for	for	ADP
inlawrev-3407	524	9	legal	legal	ADJ
inlawrev-3407	524	10	services	service	NOUN
inlawrev-3407	524	11	is	be	AUX
inlawrev-3407	524	12	proper	proper	ADJ
inlawrev-3407	524	13	,	,	PUNCT
inlawrev-3407	524	14	except	except	SCONJ
inlawrev-3407	524	15	with	with	ADP
inlawrev-3407	524	16	another	another	DET
inlawrev-3407	524	17	lawyer	lawyer	NOUN
inlawrev-3407	524	18	,	,	PUNCT
inlawrev-3407	524	19	based	base	VERB
inlawrev-3407	524	20	upon	upon	SCONJ
inlawrev-3407	524	21	a	a	DET
inlawrev-3407	524	22	division	division	NOUN
inlawrev-3407	524	23	ofservice	ofservice	NOUN
inlawrev-3407	524	24	or	or	CCONJ
inlawrev-3407	524	25	responsibility	responsibility	NOUN
inlawrev-3407	524	26	.	.	PUNCT
inlawrev-3407	525	1	"'^^	"'^^	PROPN
inlawrev-3407	525	2	finally	finally	ADV
inlawrev-3407	525	3	,	,	PUNCT
inlawrev-3407	525	4	canon	canon	NOUN
inlawrev-3407	525	5	35	35	NUM
inlawrev-3407	525	6	warned	warn	VERB
inlawrev-3407	525	7	against	against	ADP
inlawrev-3407	525	8	lawyers	lawyer	NOUN
inlawrev-3407	525	9	being	be	AUX
inlawrev-3407	525	10	influenced	influence	VERB
inlawrev-3407	525	11	by	by	ADP
inlawrev-3407	525	12	lay	lie	VERB
inlawrev-3407	525	13	individuals	individual	NOUN
inlawrev-3407	525	14	.	.	PUNCT
inlawrev-3407	526	1	'^^	'^^	PROPN
inlawrev-3407	526	2	canon	canon	NOUN
inlawrev-3407	526	3	35	35	NUM
inlawrev-3407	526	4	stated	state	VERB
inlawrev-3407	526	5	in	in	ADP
inlawrev-3407	526	6	part	part	NOUN
inlawrev-3407	526	7	,	,	PUNCT
inlawrev-3407	526	8	"	"	PUNCT
inlawrev-3407	526	9	the	the	DET
inlawrev-3407	526	10	professional	professional	ADJ
inlawrev-3407	526	11	services	service	NOUN
inlawrev-3407	526	12	of	of	ADP
inlawrev-3407	526	13	a	a	DET
inlawrev-3407	526	14	lawyer	lawyer	NOUN
inlawrev-3407	526	15	should	should	AUX
inlawrev-3407	526	16	not	not	PART
inlawrev-3407	526	17	be	be	AUX
inlawrev-3407	526	18	controlled	control	VERB
inlawrev-3407	526	19	or	or	CCONJ
inlawrev-3407	526	20	exploited	exploit	VERB
inlawrev-3407	526	21	by	by	ADP
inlawrev-3407	526	22	any	any	DET
inlawrev-3407	526	23	lay	lay	ADJ
inlawrev-3407	526	24	agency	agency	NOUN
inlawrev-3407	526	25	,	,	PUNCT
inlawrev-3407	526	26	personal	personal	ADJ
inlawrev-3407	526	27	or	or	CCONJ
inlawrev-3407	526	28	corporate	corporate	ADJ
inlawrev-3407	526	29	,	,	PUNCT
inlawrev-3407	526	30	which	which	PRON
inlawrev-3407	526	31	intervenes	intervene	VERB
inlawrev-3407	526	32	between	between	ADP
inlawrev-3407	526	33	client	client	NOUN
inlawrev-3407	526	34	and	and	CCONJ
inlawrev-3407	526	35	lawyer	lawyer	NOUN
inlawrev-3407	526	36	.	.	PUNCT
inlawrev-3407	526	37	"	"	PUNCT
inlawrev-3407	527	1	'	'	PUNCT
inlawrev-3407	527	2	^^	^^	CCONJ
inlawrev-3407	527	3	the	the	DET
inlawrev-3407	527	4	model	model	PROPN
inlawrev-3407	527	5	code	code	PROPN
inlawrev-3407	527	6	ofprofessional	ofprofessional	PROPN
inlawrev-3407	527	7	responsibility'^	responsibility'^	PROPN
inlawrev-3407	527	8	*	*	PUNCT
inlawrev-3407	527	9	(	(	PUNCT
inlawrev-3407	527	10	"	"	PUNCT
inlawrev-3407	527	11	model	model	NOUN
inlawrev-3407	527	12	code	code	NOUN
inlawrev-3407	527	13	"	"	PUNCT
inlawrev-3407	527	14	)	)	PUNCT
inlawrev-3407	527	15	replaced	replace	VERB
inlawrev-3407	527	16	the	the	DET
inlawrev-3407	527	17	canons	canon	NOUN
inlawrev-3407	527	18	of	of	ADP
inlawrev-3407	527	19	ethics	ethic	NOUN
inlawrev-3407	527	20	in	in	ADP
inlawrev-3407	527	21	1969.'^^	1969.'^^	NUM
inlawrev-3407	527	22	essentially	essentially	ADV
inlawrev-3407	527	23	,	,	PUNCT
inlawrev-3407	527	24	the	the	DET
inlawrev-3407	527	25	model	model	NOUN
inlawrev-3407	527	26	code	code	NOUN
inlawrev-3407	527	27	built	build	VERB
inlawrev-3407	527	28	upon	upon	SCONJ
inlawrev-3407	527	29	the	the	DET
inlawrev-3407	527	30	canons	canon	NOUN
inlawrev-3407	527	31	of	of	ADP
inlawrev-3407	527	32	ethics	ethic	NOUN
inlawrev-3407	527	33	,	,	PUNCT
inlawrev-3407	527	34	with	with	ADP
inlawrev-3407	527	35	many	many	ADJ
inlawrev-3407	527	36	of	of	ADP
inlawrev-3407	527	37	the	the	DET
inlawrev-3407	527	38	original	original	ADJ
inlawrev-3407	527	39	provisions	provision	NOUN
inlawrev-3407	527	40	reappearing	reappear	VERB
inlawrev-3407	527	41	in	in	ADP
inlawrev-3407	527	42	the	the	DET
inlawrev-3407	527	43	new	new	ADJ
inlawrev-3407	527	44	model	model	NOUN
inlawrev-3407	527	45	code	code	PROPN
inlawrev-3407	527	46	.	.	PUNCT
inlawrev-3407	528	1	in	in	ADP
inlawrev-3407	528	2	particular	particular	ADJ
inlawrev-3407	528	3	,	,	PUNCT
inlawrev-3407	528	4	dr	dr	PROPN
inlawrev-3407	528	5	31	31	NUM
inlawrev-3407	528	6	03	03	NUM
inlawrev-3407	528	7	,	,	PUNCT
inlawrev-3407	528	8	dr	dr	PROPN
inlawrev-3407	528	9	31	31	NUM
inlawrev-3407	528	10	02	02	NUM
inlawrev-3407	528	11	,	,	PUNCT
inlawrev-3407	528	12	and	and	CCONJ
inlawrev-3407	528	13	dr	dr	PROPN
inlawrev-3407	528	14	51	51	NUM
inlawrev-3407	528	15	07	07	NUM
inlawrev-3407	528	16	carried	carry	VERB
inlawrev-3407	528	17	over	over	ADP
inlawrev-3407	528	18	the	the	DET
inlawrev-3407	528	19	provisions	provision	NOUN
inlawrev-3407	528	20	,	,	PUNCT
inlawrev-3407	528	21	with	with	ADP
inlawrev-3407	528	22	minor	minor	ADJ
inlawrev-3407	528	23	adjustments	adjustment	NOUN
inlawrev-3407	528	24	,	,	PUNCT
inlawrev-3407	528	25	of	of	ADP
inlawrev-3407	528	26	canons	canon	NOUN
inlawrev-3407	528	27	33	33	NUM
inlawrev-3407	528	28	,	,	PUNCT
inlawrev-3407	528	29	34	34	NUM
inlawrev-3407	528	30	,	,	PUNCT
inlawrev-3407	528	31	and	and	CCONJ
inlawrev-3407	528	32	35	35	NUM
inlawrev-3407	528	33	respectively	respectively	ADV
inlawrev-3407	528	34	.	.	PUNCT
inlawrev-3407	529	1	'*^	'*^	NOUN
inlawrev-3407	529	2	in	in	ADP
inlawrev-3407	529	3	1983	1983	NUM
inlawrev-3407	529	4	the	the	DET
inlawrev-3407	529	5	aba	aba	PROPN
inlawrev-3407	529	6	model	model	NOUN
inlawrev-3407	529	7	rules	rule	NOUN
inlawrev-3407	529	8	of	of	ADP
inlawrev-3407	529	9	professional	professional	ADJ
inlawrev-3407	529	10	conduct	conduct	NOUN
inlawrev-3407	529	11	(	(	PUNCT
inlawrev-3407	529	12	"	"	PUNCT
inlawrev-3407	529	13	model	model	NOUN
inlawrev-3407	529	14	rules	rule	NOUN
inlawrev-3407	529	15	"	"	PUNCT
inlawrev-3407	529	16	)	)	PUNCT
inlawrev-3407	529	17	revamped	revamp	VERB
inlawrev-3407	529	18	the	the	DET
inlawrev-3407	529	19	model	model	NOUN
inlawrev-3407	529	20	code	code	NOUN
inlawrev-3407	529	21	.	.	PUNCT
inlawrev-3407	529	22	'	'	PUNCT
inlawrev-3407	530	1	*	*	PUNCT
inlawrev-3407	530	2	'	'	PUNCT
inlawrev-3407	530	3	"	"	PUNCT
inlawrev-3407	530	4	the	the	DET
inlawrev-3407	530	5	model	model	NOUN
inlawrev-3407	530	6	rules	rule	NOUN
inlawrev-3407	530	7	were	be	AUX
inlawrev-3407	530	8	the	the	DET
inlawrev-3407	530	9	product	product	NOUN
inlawrev-3407	530	10	ofalmost	ofalmost	VERB
inlawrev-3407	530	11	five	five	NUM
inlawrev-3407	530	12	years	year	NOUN
inlawrev-3407	530	13	ofwork	ofwork	NOUN
inlawrev-3407	530	14	by	by	ADP
inlawrev-3407	530	15	the	the	DET
inlawrev-3407	530	16	special	special	ADJ
inlawrev-3407	530	17	committee	committee	NOUN
inlawrev-3407	530	18	on	on	ADP
inlawrev-3407	530	19	evaluation	evaluation	NOUN
inlawrev-3407	530	20	ofprofessional	ofprofessional	ADJ
inlawrev-3407	530	21	standards	standard	NOUN
inlawrev-3407	530	22	,	,	PUNCT
inlawrev-3407	530	23	more	more	ADV
inlawrev-3407	530	24	commonly	commonly	ADV
inlawrev-3407	530	25	known	know	VERB
inlawrev-3407	530	26	as	as	ADP
inlawrev-3407	530	27	the	the	DET
inlawrev-3407	530	28	kutak	kutak	PROPN
inlawrev-3407	530	29	commission	commission	PROPN
inlawrev-3407	530	30	.	.	PUNCT
inlawrev-3407	530	31	.	.	PUNCT
inlawrev-3407	531	1	.	.	PUNCT
inlawrev-3407	532	1	."'*^	."'*^	PROPN
inlawrev-3407	533	1	the	the	DET
inlawrev-3407	533	2	aba	aba	PROPN
inlawrev-3407	533	3	house	house	PROPN
inlawrev-3407	533	4	of	of	ADP
inlawrev-3407	533	5	delegates	delegates	PROPN
inlawrev-3407	533	6	appointed	appoint	VERB
inlawrev-3407	533	7	the	the	DET
inlawrev-3407	533	8	kutak	kutak	PROPN
inlawrev-3407	533	9	commission	commission	PROPN
inlawrev-3407	533	10	to	to	PART
inlawrev-3407	533	11	recommend	recommend	VERB
inlawrev-3407	533	12	revisions	revision	NOUN
inlawrev-3407	533	13	to	to	ADP
inlawrev-3407	533	14	the	the	DET
inlawrev-3407	533	15	1969	1969	NUM
inlawrev-3407	533	16	model	model	NOUN
inlawrev-3407	533	17	code	code	NOUN
inlawrev-3407	533	18	of	of	ADP
inlawrev-3407	533	19	professional	professional	ADJ
inlawrev-3407	533	20	responsibility	responsibility	NOUN
inlawrev-3407	533	21	.	.	PUNCT
inlawrev-3407	534	1	'*^	'*^	NOUN
inlawrev-3407	534	2	in	in	ADP
inlawrev-3407	534	3	1976	1976	NUM
inlawrev-3407	534	4	,	,	PUNCT
inlawrev-3407	534	5	the	the	DET
inlawrev-3407	534	6	kutak	kutak	PROPN
inlawrev-3407	534	7	commission	commission	PROPN
inlawrev-3407	534	8	proposed	propose	VERB
inlawrev-3407	534	9	a	a	DET
inlawrev-3407	534	10	version	version	NOUN
inlawrev-3407	534	11	of	of	ADP
inlawrev-3407	534	12	model	model	NOUN
inlawrev-3407	534	13	rule	rule	NOUN
inlawrev-3407	534	14	5.4	5.4	NUM
inlawrev-3407	534	15	that	that	PRON
inlawrev-3407	534	16	was	be	AUX
inlawrev-3407	534	17	intended	intend	VERB
inlawrev-3407	534	18	"	"	PUNCT
inlawrev-3407	534	19	to	to	PART
inlawrev-3407	534	20	prevent	prevent	VERB
inlawrev-3407	534	21	the	the	DET
inlawrev-3407	534	22	dangers	danger	NOUN
inlawrev-3407	534	23	inherent	inherent	ADJ
inlawrev-3407	534	24	in	in	ADP
inlawrev-3407	534	25	fee	fee	NOUN
inlawrev-3407	534	26	[	[	X
inlawrev-3407	534	27	splitting	splitting	NOUN
inlawrev-3407	534	28	]	]	PUNCT
inlawrev-3407	534	29	without	without	ADP
inlawrev-3407	534	30	prohibiting	prohibit	VERB
inlawrev-3407	534	31	fee	fee	NOUN
inlawrev-3407	534	32	sharing	sharing	NOUN
inlawrev-3407	534	33	altogether	altogether	ADV
inlawrev-3407	534	34	.	.	PUNCT
inlawrev-3407	535	1	"'*"^	"'*"^	VERB
inlawrev-3407	535	2	as	as	SCONJ
inlawrev-3407	535	3	proposed	propose	VERB
inlawrev-3407	535	4	.	.	PUNCT
inlawrev-3407	536	1	model	model	NOUN
inlawrev-3407	536	2	rule	rule	NOUN
inlawrev-3407	536	3	5.4	5.4	NUM
inlawrev-3407	536	4	allowed	allow	VERB
inlawrev-3407	536	5	lawyers	lawyer	NOUN
inlawrev-3407	536	6	"	"	PUNCT
inlawrev-3407	536	7	to	to	PART
inlawrev-3407	536	8	share	share	VERB
inlawrev-3407	536	9	fees	fee	NOUN
inlawrev-3407	536	10	with	with	ADP
inlawrev-3407	536	11	nonlawyers	nonlawyer	NOUN
inlawrev-3407	536	12	...	...	PUNCT
inlawrev-3407	536	13	so	so	ADV
inlawrev-3407	536	14	long	long	ADV
inlawrev-3407	536	15	as	as	SCONJ
inlawrev-3407	536	16	the	the	DET
inlawrev-3407	536	17	nonlawyers	nonlawyer	NOUN
inlawrev-3407	536	18	agreed	agree	VERB
inlawrev-3407	536	19	not	not	PART
inlawrev-3407	536	20	to	to	PART
inlawrev-3407	536	21	influence	influence	VERB
inlawrev-3407	536	22	the	the	DET
inlawrev-3407	536	23	lawyer	lawyer	NOUN
inlawrev-3407	536	24	's	's	PART
inlawrev-3407	536	25	independent	independent	ADJ
inlawrev-3407	536	26	professional	professional	ADJ
inlawrev-3407	536	27	judgment	judgment	NOUN
inlawrev-3407	536	28	and	and	CCONJ
inlawrev-3407	536	29	to	to	PART
inlawrev-3407	536	30	abide	abide	VERB
inlawrev-3407	536	31	by	by	ADP
inlawrev-3407	536	32	the	the	DET
inlawrev-3407	536	33	1	1	NUM
inlawrev-3407	536	34	72	72	NUM
inlawrev-3407	536	35	.	.	PUNCT
inlawrev-3407	537	1	aba	aba	PROPN
inlawrev-3407	537	2	comm	comm	NOUN
inlawrev-3407	537	3	.	.	PUNCT
inlawrev-3407	538	1	on	on	ADP
inlawrev-3407	538	2	ethics	ethic	NOUN
inlawrev-3407	538	3	and	and	CCONJ
inlawrev-3407	538	4	professional	professional	ADJ
inlawrev-3407	538	5	responsibility	responsibility	NOUN
inlawrev-3407	538	6	,	,	PUNCT
inlawrev-3407	538	7	formal	formal	ADJ
inlawrev-3407	538	8	op	op	NOUN
inlawrev-3407	538	9	.	.	PUNCT
inlawrev-3407	539	1	9	9	NUM
inlawrev-3407	539	2	1	1	NUM
inlawrev-3407	539	3	-360	-360	NUM
inlawrev-3407	539	4	n.	n.	NOUN
inlawrev-3407	539	5	1	1	NUM
inlawrev-3407	539	6	(	(	PUNCT
inlawrev-3407	539	7	1	1	NUM
inlawrev-3407	539	8	99	99	NUM
inlawrev-3407	539	9	1	1	NUM
inlawrev-3407	539	10	)	)	PUNCT
inlawrev-3407	539	11	.	.	PUNCT
inlawrev-3407	540	1	173	173	NUM
inlawrev-3407	540	2	.	.	PUNCT
inlawrev-3407	541	1	aba	aba	PROPN
inlawrev-3407	541	2	comm	comm	NOUN
inlawrev-3407	541	3	.	.	PUNCT
inlawrev-3407	542	1	on	on	ADP
inlawrev-3407	542	2	professional	professional	ADJ
inlawrev-3407	542	3	ethics	ethic	NOUN
inlawrev-3407	542	4	,	,	PUNCT
inlawrev-3407	542	5	formal	formal	ADJ
inlawrev-3407	542	6	op	op	NOUN
inlawrev-3407	542	7	.	.	PUNCT
inlawrev-3407	542	8	297	297	NUM
inlawrev-3407	542	9	(	(	PUNCT
inlawrev-3407	542	10	1961	1961	NUM
inlawrev-3407	542	11	)	)	PUNCT
inlawrev-3407	542	12	.	.	PUNCT
inlawrev-3407	543	1	174	174	NUM
inlawrev-3407	543	2	.	.	PUNCT
inlawrev-3407	544	1	see	see	VERB
inlawrev-3407	544	2	aba	aba	PROPN
inlawrev-3407	544	3	comm	comm	NOUN
inlawrev-3407	544	4	.	.	PUNCT
inlawrev-3407	545	1	on	on	ADP
inlawrev-3407	545	2	ethics	ethic	NOUN
inlawrev-3407	545	3	and	and	CCONJ
inlawrev-3407	545	4	professional	professional	ADJ
inlawrev-3407	545	5	responsibility	responsibility	NOUN
inlawrev-3407	545	6	,	,	PUNCT
inlawrev-3407	545	7	formal	formal	ADJ
inlawrev-3407	545	8	op	op	NOUN
inlawrev-3407	545	9	.	.	PUNCT
inlawrev-3407	546	1	91	91	NUM
inlawrev-3407	546	2	-	-	SYM
inlawrev-3407	546	3	360	360	NUM
inlawrev-3407	546	4	n.l	n.l	PROPN
inlawrev-3407	546	5	(	(	PUNCT
inlawrev-3407	546	6	1991	1991	NUM
inlawrev-3407	546	7	)	)	PUNCT
inlawrev-3407	546	8	.	.	PUNCT
inlawrev-3407	547	1	175	175	NUM
inlawrev-3407	547	2	.	.	PUNCT
inlawrev-3407	548	1	aba	aba	PROPN
inlawrev-3407	548	2	comm	comm	NOUN
inlawrev-3407	548	3	.	.	PUNCT
inlawrev-3407	549	1	on	on	ADP
inlawrev-3407	549	2	professional	professional	ADJ
inlawrev-3407	549	3	ethics	ethic	NOUN
inlawrev-3407	549	4	,	,	PUNCT
inlawrev-3407	549	5	formal	formal	ADJ
inlawrev-3407	549	6	op	op	NOUN
inlawrev-3407	549	7	.	.	PUNCT
inlawrev-3407	549	8	297	297	NUM
inlawrev-3407	549	9	(	(	PUNCT
inlawrev-3407	549	10	1961	1961	NUM
inlawrev-3407	549	11	)	)	PUNCT
inlawrev-3407	549	12	.	.	PUNCT
inlawrev-3407	550	1	176	176	NUM
inlawrev-3407	550	2	.	.	PUNCT
inlawrev-3407	551	1	see	see	VERB
inlawrev-3407	551	2	aba	aba	PROPN
inlawrev-3407	551	3	comm	comm	NOUN
inlawrev-3407	551	4	.	.	PUNCT
inlawrev-3407	552	1	on	on	ADP
inlawrev-3407	552	2	ethics	ethic	NOUN
inlawrev-3407	552	3	and	and	CCONJ
inlawrev-3407	552	4	professional	professional	ADJ
inlawrev-3407	552	5	responsibility	responsibility	NOUN
inlawrev-3407	552	6	,	,	PUNCT
inlawrev-3407	552	7	formal	formal	ADJ
inlawrev-3407	552	8	op	op	NOUN
inlawrev-3407	552	9	.	.	PUNCT
inlawrev-3407	553	1	91	91	NUM
inlawrev-3407	553	2	-	-	SYM
inlawrev-3407	553	3	360	360	NUM
inlawrev-3407	553	4	n.l	n.l	PROPN
inlawrev-3407	553	5	(	(	PUNCT
inlawrev-3407	553	6	1991	1991	NUM
inlawrev-3407	553	7	)	)	PUNCT
inlawrev-3407	553	8	.	.	PUNCT
inlawrev-3407	554	1	1	1	NUM
inlawrev-3407	554	2	77	77	NUM
inlawrev-3407	554	3	.	.	PUNCT
inlawrev-3407	555	1	aba	aba	PROPN
inlawrev-3407	555	2	comm	comm	NOUN
inlawrev-3407	555	3	.	.	PUNCT
inlawrev-3407	556	1	on	on	ADP
inlawrev-3407	556	2	professional	professional	ADJ
inlawrev-3407	556	3	ethics	ethic	NOUN
inlawrev-3407	556	4	,	,	PUNCT
inlawrev-3407	556	5	formal	formal	ADJ
inlawrev-3407	556	6	op	op	NOUN
inlawrev-3407	556	7	.	.	PUNCT
inlawrev-3407	557	1	297	297	NUM
inlawrev-3407	557	2	(	(	PUNCT
inlawrev-3407	557	3	1	1	NUM
inlawrev-3407	557	4	96	96	NUM
inlawrev-3407	557	5	1	1	NUM
inlawrev-3407	557	6	)	)	PUNCT
inlawrev-3407	557	7	.	.	PUNCT
inlawrev-3407	558	1	1	1	NUM
inlawrev-3407	558	2	78	78	NUM
inlawrev-3407	558	3	.	.	PUNCT
inlawrev-3407	559	1	model	model	PROPN
inlawrev-3407	559	2	code	code	PROPN
inlawrev-3407	559	3	of	of	ADP
inlawrev-3407	559	4	professional	professional	ADJ
inlawrev-3407	559	5	responsibility	responsibility	NOUN
inlawrev-3407	559	6	(	(	PUNCT
inlawrev-3407	559	7	1	1	NUM
inlawrev-3407	559	8	969	969	NUM
inlawrev-3407	559	9	)	)	PUNCT
inlawrev-3407	559	10	.	.	PUNCT
inlawrev-3407	560	1	179	179	NUM
inlawrev-3407	560	2	.	.	PUNCT
inlawrev-3407	561	1	see	see	VERB
inlawrev-3407	561	2	aba	aba	PROPN
inlawrev-3407	561	3	comm	comm	NOUN
inlawrev-3407	561	4	.	.	PUNCT
inlawrev-3407	562	1	on	on	ADP
inlawrev-3407	562	2	ethics	ethic	NOUN
inlawrev-3407	562	3	and	and	CCONJ
inlawrev-3407	562	4	professional	professional	ADJ
inlawrev-3407	562	5	responsibility	responsibility	NOUN
inlawrev-3407	562	6	,	,	PUNCT
inlawrev-3407	562	7	formal	formal	ADJ
inlawrev-3407	562	8	op	op	NOUN
inlawrev-3407	562	9	.	.	PUNCT
inlawrev-3407	563	1	91	91	NUM
inlawrev-3407	563	2	-	-	SYM
inlawrev-3407	563	3	360	360	NUM
inlawrev-3407	563	4	n.l	n.l	PROPN
inlawrev-3407	563	5	(	(	PUNCT
inlawrev-3407	563	6	1991	1991	NUM
inlawrev-3407	563	7	)	)	PUNCT
inlawrev-3407	563	8	.	.	PUNCT
inlawrev-3407	564	1	180	180	NUM
inlawrev-3407	564	2	.	.	PUNCT
inlawrev-3407	564	3	see	see	VERB
inlawrev-3407	564	4	i	i	PRON
inlawrev-3407	564	5	d.	d.	PROPN
inlawrev-3407	564	6	181	181	NUM
inlawrev-3407	564	7	.	.	PUNCT
inlawrev-3407	565	1	see	see	VERB
inlawrev-3407	565	2	i	i	PRON
inlawrev-3407	565	3	d	d	PROPN
inlawrev-3407	565	4	1	1	NUM
inlawrev-3407	565	5	82	82	NUM
inlawrev-3407	565	6	.	.	PUNCT
inlawrev-3407	566	1	susan	susan	PROPN
inlawrev-3407	566	2	gilbert	gilbert	PROPN
inlawrev-3407	566	3	&	&	CCONJ
inlawrev-3407	566	4	larry	larry	PROPN
inlawrev-3407	566	5	lempert	lempert	PROPN
inlawrev-3407	566	6	,	,	PUNCT
inlawrev-3407	566	7	the	the	DET
inlawrev-3407	566	8	nonlawyer	nonlawyer	PROPN
inlawrev-3407	566	9	partner	partner	PROPN
inlawrev-3407	566	10	:	:	PUNCT
inlawrev-3407	566	11	moderate	moderate	ADJ
inlawrev-3407	566	12	proposals	proposal	NOUN
inlawrev-3407	566	13	deserve	deserve	VERB
inlawrev-3407	566	14	a	a	DET
inlawrev-3407	566	15	chance	chance	NOUN
inlawrev-3407	566	16	,	,	PUNCT
inlawrev-3407	566	17	2	2	NUM
inlawrev-3407	566	18	geo	geo	PROPN
inlawrev-3407	566	19	.	.	PUNCT
inlawrev-3407	567	1	j.	j.	PROPN
inlawrev-3407	567	2	legal	legal	ADJ
inlawrev-3407	567	3	ethics	ethic	NOUN
inlawrev-3407	567	4	383	383	NUM
inlawrev-3407	567	5	,	,	PUNCT
inlawrev-3407	567	6	384	384	NUM
inlawrev-3407	567	7	(	(	PUNCT
inlawrev-3407	567	8	1988	1988	NUM
inlawrev-3407	567	9	)	)	PUNCT
inlawrev-3407	567	10	.	.	PUNCT
inlawrev-3407	568	1	1	1	NUM
inlawrev-3407	568	2	83	83	NUM
inlawrev-3407	568	3	.	.	PUNCT
inlawrev-3407	569	1	see	see	VERB
inlawrev-3407	569	2	aba	aba	PROPN
inlawrev-3407	569	3	comm	comm	NOUN
inlawrev-3407	569	4	.	.	PUNCT
inlawrev-3407	570	1	on	on	ADP
inlawrev-3407	570	2	ethics	ethic	NOUN
inlawrev-3407	570	3	and	and	CCONJ
inlawrev-3407	570	4	professional	professional	ADJ
inlawrev-3407	570	5	responsibility	responsibility	NOUN
inlawrev-3407	570	6	,	,	PUNCT
inlawrev-3407	570	7	formal	formal	ADJ
inlawrev-3407	570	8	op	op	NOUN
inlawrev-3407	570	9	.	.	PUNCT
inlawrev-3407	571	1	95	95	NUM
inlawrev-3407	571	2	-	-	SYM
inlawrev-3407	571	3	392	392	NUM
inlawrev-3407	571	4	(	(	PUNCT
inlawrev-3407	571	5	1995	1995	NUM
inlawrev-3407	571	6	)	)	PUNCT
inlawrev-3407	571	7	.	.	PUNCT
inlawrev-3407	572	1	184	184	X
inlawrev-3407	572	2	.	.	PUNCT
inlawrev-3407	573	1	i	i	PRON
inlawrev-3407	573	2	d	d	PROPN
inlawrev-3407	573	3	618	618	NUM
inlawrev-3407	573	4	indiana	indiana	PROPN
inlawrev-3407	573	5	law	law	PROPN
inlawrev-3407	573	6	review	review	NOUN
inlawrev-3407	574	1	[	[	X
inlawrev-3407	574	2	vol	vol	NOUN
inlawrev-3407	574	3	.	.	PUNCT
inlawrev-3407	574	4	33:599	33:599	NUM
inlawrev-3407	574	5	rules	rule	NOUN
inlawrev-3407	574	6	of	of	ADP
inlawrev-3407	574	7	legal	legal	ADJ
inlawrev-3407	574	8	ethics	ethic	NOUN
inlawrev-3407	574	9	regarding	regard	VERB
inlawrev-3407	574	10	confidentiality	confidentiality	NOUN
inlawrev-3407	574	11	,	,	PUNCT
inlawrev-3407	574	12	solicitation	solicitation	NOUN
inlawrev-3407	574	13	,	,	PUNCT
inlawrev-3407	574	14	and	and	CCONJ
inlawrev-3407	574	15	legal	legal	ADJ
inlawrev-3407	574	16	fees	fee	NOUN
inlawrev-3407	574	17	.	.	PUNCT
inlawrev-3407	575	1	"'*^	"'*^	PROPN
inlawrev-3407	575	2	proposed	propose	VERB
inlawrev-3407	575	3	model	model	NOUN
inlawrev-3407	575	4	rule	rule	NOUN
inlawrev-3407	575	5	5.4	5.4	NUM
inlawrev-3407	575	6	stated	state	VERB
inlawrev-3407	575	7	:	:	PUNCT
inlawrev-3407	575	8	a	a	DET
inlawrev-3407	575	9	lawyer	lawyer	NOUN
inlawrev-3407	575	10	may	may	AUX
inlawrev-3407	575	11	be	be	AUX
inlawrev-3407	575	12	employed	employ	VERB
inlawrev-3407	575	13	by	by	ADP
inlawrev-3407	575	14	an	an	DET
inlawrev-3407	575	15	organization	organization	NOUN
inlawrev-3407	575	16	in	in	ADP
inlawrev-3407	575	17	which	which	PRON
inlawrev-3407	575	18	a	a	DET
inlawrev-3407	575	19	financial	financial	ADJ
inlawrev-3407	575	20	interest	interest	NOUN
inlawrev-3407	575	21	is	be	AUX
inlawrev-3407	575	22	held	hold	VERB
inlawrev-3407	575	23	or	or	CCONJ
inlawrev-3407	575	24	managerial	managerial	ADJ
inlawrev-3407	575	25	authority	authority	NOUN
inlawrev-3407	575	26	is	be	AUX
inlawrev-3407	575	27	exercised	exercise	VERB
inlawrev-3407	575	28	by	by	ADP
inlawrev-3407	575	29	a	a	DET
inlawrev-3407	575	30	nonlawyer	nonlawyer	NOUN
inlawrev-3407	575	31	,	,	PUNCT
inlawrev-3407	575	32	or	or	CCONJ
inlawrev-3407	575	33	by	by	ADP
inlawrev-3407	575	34	a	a	DET
inlawrev-3407	575	35	lawyer	lawyer	NOUN
inlawrev-3407	575	36	acting	act	VERB
inlawrev-3407	575	37	in	in	ADP
inlawrev-3407	575	38	a	a	DET
inlawrev-3407	575	39	capacity	capacity	NOUN
inlawrev-3407	575	40	other	other	ADJ
inlawrev-3407	575	41	than	than	ADP
inlawrev-3407	575	42	that	that	PRON
inlawrev-3407	575	43	of	of	ADP
inlawrev-3407	575	44	representing	represent	VERB
inlawrev-3407	575	45	clients	client	NOUN
inlawrev-3407	575	46	,	,	PUNCT
inlawrev-3407	575	47	such	such	ADJ
inlawrev-3407	575	48	as	as	ADP
inlawrev-3407	575	49	a	a	DET
inlawrev-3407	575	50	business	business	NOUN
inlawrev-3407	575	51	corporation	corporation	NOUN
inlawrev-3407	575	52	,	,	PUNCT
inlawrev-3407	575	53	insurance	insurance	NOUN
inlawrev-3407	575	54	company	company	NOUN
inlawrev-3407	575	55	,	,	PUNCT
inlawrev-3407	575	56	legal	legal	ADJ
inlawrev-3407	575	57	services	service	NOUN
inlawrev-3407	575	58	organization	organization	NOUN
inlawrev-3407	575	59	or	or	CCONJ
inlawrev-3407	575	60	government	government	NOUN
inlawrev-3407	575	61	agency	agency	NOUN
inlawrev-3407	575	62	,	,	PUNCT
inlawrev-3407	575	63	but	but	CCONJ
inlawrev-3407	575	64	only	only	ADV
inlawrev-3407	575	65	if	if	SCONJ
inlawrev-3407	575	66	:	:	PUNCT
inlawrev-3407	575	67	(	(	PUNCT
inlawrev-3407	575	68	a	a	X
inlawrev-3407	575	69	)	)	PUNCT
inlawrev-3407	575	70	there	there	PRON
inlawrev-3407	575	71	is	be	VERB
inlawrev-3407	575	72	no	no	DET
inlawrev-3407	575	73	interference	interference	NOUN
inlawrev-3407	575	74	with	with	ADP
inlawrev-3407	575	75	the	the	DET
inlawrev-3407	575	76	lawyer	lawyer	NOUN
inlawrev-3407	575	77	's	's	PART
inlawrev-3407	575	78	independence	independence	NOUN
inlawrev-3407	575	79	ofprofessionaljudgment	ofprofessionaljudgment	NOUN
inlawrev-3407	575	80	or	or	CCONJ
inlawrev-3407	575	81	with	with	ADP
inlawrev-3407	575	82	the	the	DET
inlawrev-3407	575	83	client	client	NOUN
inlawrev-3407	575	84	-	-	PUNCT
inlawrev-3407	575	85	lawyer	lawyer	NOUN
inlawrev-3407	575	86	relationship	relationship	NOUN
inlawrev-3407	575	87	;	;	PUNCT
inlawrev-3407	575	88	(	(	PUNCT
inlawrev-3407	575	89	b	b	X
inlawrev-3407	575	90	)	)	PUNCT
inlawrev-3407	575	91	information	information	NOUN
inlawrev-3407	575	92	relating	relate	VERB
inlawrev-3407	575	93	to	to	ADP
inlawrev-3407	575	94	representation	representation	NOUN
inlawrev-3407	575	95	ofa	ofa	PROPN
inlawrev-3407	575	96	client	client	PROPN
inlawrev-3407	575	97	is	be	AUX
inlawrev-3407	575	98	protected	protect	VERB
inlawrev-3407	575	99	as	as	SCONJ
inlawrev-3407	575	100	required	require	VERB
inlawrev-3407	575	101	by	by	ADP
inlawrev-3407	575	102	[	[	PUNCT
inlawrev-3407	575	103	the	the	DET
inlawrev-3407	575	104	applicable	applicable	ADJ
inlawrev-3407	575	105	rules	rule	NOUN
inlawrev-3407	575	106	on	on	ADP
inlawrev-3407	575	107	confidentiality	confidentiality	NOUN
inlawrev-3407	575	108	of	of	ADP
inlawrev-3407	575	109	information	information	NOUN
inlawrev-3407	575	110	]	]	PUNCT
inlawrev-3407	575	111	;	;	PUNCT
inlawrev-3407	575	112	(	(	PUNCT
inlawrev-3407	575	113	c	c	X
inlawrev-3407	575	114	)	)	PUNCT
inlawrev-3407	575	115	the	the	DET
inlawrev-3407	575	116	organization	organization	NOUN
inlawrev-3407	575	117	does	do	AUX
inlawrev-3407	575	118	not	not	PART
inlawrev-3407	575	119	engage	engage	VERB
inlawrev-3407	575	120	in	in	ADP
inlawrev-3407	575	121	advertising	advertising	NOUN
inlawrev-3407	575	122	or	or	CCONJ
inlawrev-3407	575	123	personal	personal	ADJ
inlawrev-3407	575	124	contact	contact	NOUN
inlawrev-3407	575	125	with	with	ADP
inlawrev-3407	575	126	prospective	prospective	ADJ
inlawrev-3407	575	127	clients	client	NOUN
inlawrev-3407	575	128	if	if	SCONJ
inlawrev-3407	575	129	a	a	DET
inlawrev-3407	575	130	lawyer	lawyer	NOUN
inlawrev-3407	575	131	employed	employ	VERB
inlawrev-3407	575	132	by	by	ADP
inlawrev-3407	575	133	the	the	DET
inlawrev-3407	575	134	organization	organization	NOUN
inlawrev-3407	575	135	would	would	AUX
inlawrev-3407	575	136	be	be	AUX
inlawrev-3407	575	137	prohibited	prohibit	VERB
inlawrev-3407	575	138	from	from	ADP
inlawrev-3407	575	139	doing	do	VERB
inlawrev-3407	575	140	so	so	ADV
inlawrev-3407	575	141	...	...	PUNCT
inlawrev-3407	575	142	;	;	PUNCT
inlawrev-3407	575	143	and	and	CCONJ
inlawrev-3407	575	144	(	(	PUNCT
inlawrev-3407	575	145	d	d	X
inlawrev-3407	575	146	)	)	PUNCT
inlawrev-3407	575	147	the	the	DET
inlawrev-3407	575	148	arrangement	arrangement	NOUN
inlawrev-3407	575	149	does	do	AUX
inlawrev-3407	575	150	not	not	PART
inlawrev-3407	575	151	result	result	VERB
inlawrev-3407	575	152	in	in	ADP
inlawrev-3407	575	153	charging	charge	VERB
inlawrev-3407	575	154	a	a	DET
inlawrev-3407	575	155	fee	fee	NOUN
inlawrev-3407	575	156	that	that	PRON
inlawrev-3407	575	157	violates	violate	VERB
inlawrev-3407	575	158	[	[	PUNCT
inlawrev-3407	575	159	the	the	DET
inlawrev-3407	575	160	applicable	applicable	ADJ
inlawrev-3407	575	161	rules	rule	NOUN
inlawrev-3407	575	162	concerning	concern	VERB
inlawrev-3407	575	163	fees].^^^	fees].^^^	PROPN
inlawrev-3407	575	164	"	"	PUNCT
inlawrev-3407	575	165	the	the	DET
inlawrev-3407	575	166	comment	comment	NOUN
inlawrev-3407	575	167	and	and	CCONJ
inlawrev-3407	575	168	notes	note	NOUN
inlawrev-3407	575	169	accompanying	accompany	VERB
inlawrev-3407	575	170	the	the	DET
inlawrev-3407	575	171	proposed	propose	VERB
inlawrev-3407	575	172	[	[	X
inlawrev-3407	575	173	]	]	X
inlawrev-3407	575	174	draft	draft	NOUN
inlawrev-3407	575	175	ofthe	ofthe	NOUN
inlawrev-3407	575	176	kutak	kutak	PROPN
inlawrev-3407	575	177	commission	commission	PROPN
inlawrev-3407	575	178	's	's	PART
inlawrev-3407	575	179	[	[	X
inlawrev-3407	575	180	model	model	NOUN
inlawrev-3407	575	181	]	]	PUNCT
inlawrev-3407	575	182	rule	rule	NOUN
inlawrev-3407	575	183	5.4	5.4	NUM
inlawrev-3407	575	184	outlined	outline	VERB
inlawrev-3407	575	185	the	the	DET
inlawrev-3407	575	186	primary	primary	ADJ
inlawrev-3407	575	187	purpose	purpose	NOUN
inlawrev-3407	575	188	for	for	ADP
inlawrev-3407	575	189	eliminating	eliminate	VERB
inlawrev-3407	575	190	the	the	DET
inlawrev-3407	575	191	traditional	traditional	ADJ
inlawrev-3407	575	192	bans	ban	NOUN
inlawrev-3407	575	193	against	against	ADP
inlawrev-3407	575	194	sharing	share	VERB
inlawrev-3407	575	195	fees	fee	NOUN
inlawrev-3407	575	196	and	and	CCONJ
inlawrev-3407	575	197	forming	form	VERB
inlawrev-3407	575	198	partnerships	partnership	NOUN
inlawrev-3407	575	199	with	with	ADP
inlawrev-3407	575	200	nonlawyers	nonlawyer	NOUN
inlawrev-3407	575	201	:	:	PUNCT
inlawrev-3407	575	202	the	the	DET
inlawrev-3407	575	203	practice	practice	NOUN
inlawrev-3407	575	204	of	of	ADP
inlawrev-3407	575	205	law	law	NOUN
inlawrev-3407	575	206	had	have	AUX
inlawrev-3407	575	207	changed	change	VERB
inlawrev-3407	575	208	and	and	CCONJ
inlawrev-3407	575	209	the	the	DET
inlawrev-3407	575	210	rules	rule	NOUN
inlawrev-3407	575	211	should	should	AUX
inlawrev-3407	575	212	address	address	VERB
inlawrev-3407	575	213	the	the	DET
inlawrev-3407	575	214	specific	specific	ADJ
inlawrev-3407	575	215	issues	issue	NOUN
inlawrev-3407	575	216	raised	raise	VERB
inlawrev-3407	575	217	by	by	ADP
inlawrev-3407	575	218	the	the	DET
inlawrev-3407	575	219	changes	change	NOUN
inlawrev-3407	575	220	.	.	PUNCT
inlawrev-3407	576	1	"'*^	"'*^	PROPN
inlawrev-3407	576	2	accordingly	accordingly	ADV
inlawrev-3407	576	3	,	,	PUNCT
inlawrev-3407	576	4	the	the	DET
inlawrev-3407	576	5	proposed	propose	VERB
inlawrev-3407	576	6	version	version	NOUN
inlawrev-3407	576	7	ofmodel	ofmodel	PROPN
inlawrev-3407	576	8	rule	rule	VERB
inlawrev-3407	576	9	5.4	5.4	NUM
inlawrev-3407	576	10	"	"	PUNCT
inlawrev-3407	576	11	permitted	permit	VERB
inlawrev-3407	576	12	all	all	DET
inlawrev-3407	576	13	forms	form	NOUN
inlawrev-3407	576	14	oflaw	oflaw	ADJ
inlawrev-3407	576	15	practice	practice	NOUN
inlawrev-3407	576	16	,	,	PUNCT
inlawrev-3407	576	17	and	and	CCONJ
inlawrev-3407	576	18	all	all	DET
inlawrev-3407	576	19	financial	financial	ADJ
inlawrev-3407	576	20	arrangements	arrangement	NOUN
inlawrev-3407	576	21	for	for	ADP
inlawrev-3407	576	22	providing	provide	VERB
inlawrev-3407	576	23	legal	legal	ADJ
inlawrev-3407	576	24	services	service	NOUN
inlawrev-3407	576	25	,	,	PUNCT
inlawrev-3407	576	26	so	so	ADV
inlawrev-3407	576	27	long	long	ADV
inlawrev-3407	576	28	as	as	SCONJ
inlawrev-3407	576	29	all	all	DET
inlawrev-3407	576	30	participating	participate	VERB
inlawrev-3407	576	31	lawyers	lawyer	NOUN
inlawrev-3407	576	32	met	meet	VERB
inlawrev-3407	576	33	their	their	PRON
inlawrev-3407	576	34	professional	professional	ADJ
inlawrev-3407	576	35	responsibilities	responsibility	NOUN
inlawrev-3407	576	36	underthe	underthe	ADP
inlawrev-3407	576	37	other	other	ADJ
inlawrev-3407	576	38	professional	professional	ADJ
inlawrev-3407	576	39	conduct	conduct	NOUN
inlawrev-3407	576	40	rules	rule	NOUN
inlawrev-3407	576	41	.	.	PUNCT
inlawrev-3407	577	1	"^^	"^^	PROPN
inlawrev-3407	577	2	*	*	PUNCT
inlawrev-3407	578	1	it	it	PRON
inlawrev-3407	578	2	seems	seem	VERB
inlawrev-3407	578	3	the	the	DET
inlawrev-3407	578	4	kutak	kutak	PROPN
inlawrev-3407	578	5	commission	commission	PROPN
inlawrev-3407	578	6	intended	intend	VERB
inlawrev-3407	578	7	model	model	NOUN
inlawrev-3407	578	8	rule	rule	VERB
inlawrev-3407	578	9	5.4	5.4	NUM
inlawrev-3407	578	10	to	to	PART
inlawrev-3407	578	11	encourage	encourage	VERB
inlawrev-3407	578	12	the	the	DET
inlawrev-3407	578	13	development	development	NOUN
inlawrev-3407	578	14	of	of	ADP
inlawrev-3407	578	15	alternative	alternative	ADJ
inlawrev-3407	578	16	methods	method	NOUN
inlawrev-3407	578	17	ofproviding	ofprovide	VERB
inlawrev-3407	578	18	legal	legal	ADJ
inlawrev-3407	578	19	services	service	NOUN
inlawrev-3407	578	20	.	.	PUNCT
inlawrev-3407	579	1	'	'	PUNCT
inlawrev-3407	579	2	^^	^^	PUNCT
inlawrev-3407	579	3	however	however	ADV
inlawrev-3407	579	4	,	,	PUNCT
inlawrev-3407	579	5	it	it	PRON
inlawrev-3407	579	6	was	be	AUX
inlawrev-3407	579	7	probably	probably	ADV
inlawrev-3407	579	8	this	this	DET
inlawrev-3407	579	9	invitation	invitation	NOUN
inlawrev-3407	579	10	to	to	PART
inlawrev-3407	579	11	develop	develop	VERB
inlawrev-3407	579	12	new	new	ADJ
inlawrev-3407	579	13	legal	legal	ADJ
inlawrev-3407	579	14	services	service	NOUN
inlawrev-3407	579	15	that	that	PRON
inlawrev-3407	579	16	led	lead	VERB
inlawrev-3407	579	17	to	to	ADP
inlawrev-3407	579	18	the	the	DET
inlawrev-3407	579	19	rule	rule	NOUN
inlawrev-3407	579	20	being	be	AUX
inlawrev-3407	579	21	rejected	reject	VERB
inlawrev-3407	579	22	by	by	ADP
inlawrev-3407	579	23	the	the	DET
inlawrev-3407	579	24	aba.^^	aba.^^	NOUN
inlawrev-3407	579	25	°	°	NOUN
inlawrev-3407	579	26	in	in	ADP
inlawrev-3407	579	27	1983	1983	NUM
inlawrev-3407	579	28	,	,	PUNCT
inlawrev-3407	579	29	the	the	DET
inlawrev-3407	579	30	aba	aba	PROPN
inlawrev-3407	579	31	house	house	NOUN
inlawrev-3407	579	32	of	of	ADP
inlawrev-3407	579	33	delegates	delegates	PROPN
inlawrev-3407	579	34	rejected	reject	VERB
inlawrev-3407	579	35	the	the	DET
inlawrev-3407	579	36	proposed	propose	VERB
inlawrev-3407	579	37	rule	rule	NOUN
inlawrev-3407	579	38	,	,	PUNCT
inlawrev-3407	579	39	opting	opt	VERB
inlawrev-3407	579	40	instead	instead	ADV
inlawrev-3407	579	41	for	for	ADP
inlawrev-3407	579	42	an	an	DET
inlawrev-3407	579	43	absolute	absolute	ADJ
inlawrev-3407	579	44	ban	ban	NOUN
inlawrev-3407	579	45	on	on	ADP
inlawrev-3407	579	46	fee	fee	NOUN
inlawrev-3407	579	47	sharing	sharing	NOUN
inlawrev-3407	579	48	.	.	PUNCT
inlawrev-3407	580	1	^^	^^	PUNCT
inlawrev-3407	580	2	'	'	PUNCT
inlawrev-3407	580	3	thus	thus	ADV
inlawrev-3407	580	4	,	,	PUNCT
inlawrev-3407	580	5	the	the	DET
inlawrev-3407	580	6	aba	aba	PROPN
inlawrev-3407	580	7	adopted	adopt	VERB
inlawrev-3407	580	8	the	the	DET
inlawrev-3407	580	9	current	current	ADJ
inlawrev-3407	580	10	version	version	NOUN
inlawrev-3407	580	11	of	of	ADP
inlawrev-3407	580	12	rule	rule	NOUN
inlawrev-3407	580	13	5.4	5.4	NUM
inlawrev-3407	580	14	of	of	ADP
inlawrev-3407	580	15	the	the	DET
inlawrev-3407	580	16	model	model	NOUN
inlawrev-3407	580	17	rules	rule	NOUN
inlawrev-3407	580	18	of	of	ADP
inlawrev-3407	580	19	professional	professional	ADJ
inlawrev-3407	580	20	conduct	conduct	NOUN
inlawrev-3407	580	21	.	.	PUNCT
inlawrev-3407	581	1	'	'	PUNCT
inlawrev-3407	581	2	^^	^^	PUNCT
inlawrev-3407	581	3	entitled	entitle	VERB
inlawrev-3407	581	4	"	"	PUNCT
inlawrev-3407	581	5	professional	professional	ADJ
inlawrev-3407	581	6	independence	independence	NOUN
inlawrev-3407	581	7	of	of	ADP
inlawrev-3407	581	8	a	a	DET
inlawrev-3407	581	9	lawyer	lawyer	NOUN
inlawrev-3407	581	10	,	,	PUNCT
inlawrev-3407	581	11	"	"	PUNCT
inlawrev-3407	581	12	model	model	NOUN
inlawrev-3407	581	13	rule	rule	NOUN
inlawrev-3407	581	14	5.4	5.4	NUM
inlawrev-3407	581	15	incorporates	incorporate	VERB
inlawrev-3407	581	16	the	the	DET
inlawrev-3407	581	17	traditional	traditional	ADJ
inlawrev-3407	581	18	restrictions	restriction	NOUN
inlawrev-3407	581	19	against	against	ADP
inlawrev-3407	581	20	lawyer	lawyer	NOUN
inlawrev-3407	581	21	-	-	PUNCT
inlawrev-3407	581	22	nonlawyer	nonlawyer	NOUN
inlawrev-3407	581	23	associations	association	NOUN
inlawrev-3407	581	24	.	.	PUNCT
inlawrev-3407	582	1	'^^	'^^	PROPN
inlawrev-3407	582	2	rule	rule	NOUN
inlawrev-3407	582	3	5.4(a	5.4(a	NUM
inlawrev-3407	582	4	)	)	PUNCT
inlawrev-3407	582	5	continued	continue	VERB
inlawrev-3407	582	6	the	the	DET
inlawrev-3407	582	7	model	model	NOUN
inlawrev-3407	582	8	code	code	PROPN
inlawrev-3407	582	9	's	's	PART
inlawrev-3407	582	10	prohibition	prohibition	NOUN
inlawrev-3407	582	11	against	against	ADP
inlawrev-3407	582	12	lav^er185	lav^er185	NOUN
inlawrev-3407	582	13	.	.	PUNCT
inlawrev-3407	583	1	i	i	PRON
inlawrev-3407	583	2	d.	d.	PROPN
inlawrev-3407	583	3	1	1	NUM
inlawrev-3407	583	4	86	86	NUM
inlawrev-3407	583	5	.	.	PUNCT
inlawrev-3407	584	1	model	model	NOUN
inlawrev-3407	584	2	rules	rule	NOUN
inlawrev-3407	584	3	of	of	ADP
inlawrev-3407	584	4	professional	professional	ADJ
inlawrev-3407	584	5	conduct	conduct	NOUN
inlawrev-3407	584	6	rule	rule	NOUN
inlawrev-3407	584	7	5.4	5.4	NUM
inlawrev-3407	584	8	(	(	PUNCT
inlawrev-3407	584	9	revised	revise	VERB
inlawrev-3407	584	10	final	final	ADJ
inlawrev-3407	584	11	draft	draft	NOUN
inlawrev-3407	584	12	1	1	NUM
inlawrev-3407	584	13	982	982	NUM
inlawrev-3407	584	14	)	)	PUNCT
inlawrev-3407	584	15	.	.	PUNCT
inlawrev-3407	585	1	187	187	NUM
inlawrev-3407	585	2	.	.	PUNCT
inlawrev-3407	586	1	gilbert	gilbert	PROPN
inlawrev-3407	586	2	&	&	CCONJ
inlawrev-3407	586	3	lempert	lempert	PROPN
inlawrev-3407	586	4	,	,	PUNCT
inlawrev-3407	586	5	supra	supra	PROPN
inlawrev-3407	586	6	note	note	NOUN
inlawrev-3407	586	7	182	182	NUM
inlawrev-3407	586	8	,	,	PUNCT
inlawrev-3407	586	9	at	at	ADP
inlawrev-3407	586	10	386	386	NUM
inlawrev-3407	586	11	.	.	NOUN
inlawrev-3407	586	12	1	1	NUM
inlawrev-3407	586	13	88	88	NUM
inlawrev-3407	586	14	.	.	PUNCT
inlawrev-3407	587	1	hazard	hazard	NOUN
inlawrev-3407	587	2	8l	8l	PROPN
inlawrev-3407	587	3	hodes	hodes	PROPN
inlawrev-3407	587	4	,	,	PUNCT
inlawrev-3407	587	5	supra	supra	PROPN
inlawrev-3407	587	6	note	note	VERB
inlawrev-3407	587	7	6	6	NUM
inlawrev-3407	587	8	1	1	NUM
inlawrev-3407	587	9	,	,	PUNCT
inlawrev-3407	587	10	at	at	ADP
inlawrev-3407	587	11	796	796	NUM
inlawrev-3407	587	12	.	.	NOUN
inlawrev-3407	587	13	1	1	NUM
inlawrev-3407	587	14	89	89	NUM
inlawrev-3407	587	15	.	.	PUNCT
inlawrev-3407	588	1	see	see	VERB
inlawrev-3407	588	2	gilbert	gilbert	PROPN
inlawrev-3407	588	3	&	&	CCONJ
inlawrev-3407	588	4	lempert	lempert	PROPN
inlawrev-3407	588	5	,	,	PUNCT
inlawrev-3407	588	6	supra	supra	NOUN
inlawrev-3407	588	7	note	note	NOUN
inlawrev-3407	588	8	1	1	NUM
inlawrev-3407	588	9	82	82	NUM
inlawrev-3407	588	10	,	,	PUNCT
inlawrev-3407	588	11	at	at	ADP
inlawrev-3407	588	12	386	386	NUM
inlawrev-3407	588	13	(	(	PUNCT
inlawrev-3407	588	14	citing	cite	VERB
inlawrev-3407	588	15	the	the	DET
inlawrev-3407	588	16	kutak	kutak	PROPN
inlawrev-3407	588	17	commission	commission	PROPN
inlawrev-3407	588	18	)	)	PUNCT
inlawrev-3407	588	19	.	.	PUNCT
inlawrev-3407	589	1	190	190	NUM
inlawrev-3407	589	2	.	.	PUNCT
inlawrev-3407	590	1	5ee	5ee	ADJ
inlawrev-3407	590	2	/v/.	/v/.	NOUN
inlawrev-3407	590	3	at	at	ADP
inlawrev-3407	590	4	388	388	NUM
inlawrev-3407	590	5	.	.	PUNCT
inlawrev-3407	590	6	191	191	NUM
inlawrev-3407	590	7	.	.	PUNCT
inlawrev-3407	591	1	see	see	VERB
inlawrev-3407	591	2	aba	aba	PROPN
inlawrev-3407	591	3	comm	comm	NOUN
inlawrev-3407	591	4	.	.	PUNCT
inlawrev-3407	592	1	on	on	ADP
inlawrev-3407	592	2	ethics	ethic	NOUN
inlawrev-3407	592	3	and	and	CCONJ
inlawrev-3407	592	4	professional	professional	ADJ
inlawrev-3407	592	5	responsibility	responsibility	NOUN
inlawrev-3407	592	6	,	,	PUNCT
inlawrev-3407	592	7	formal	formal	ADJ
inlawrev-3407	592	8	op	op	NOUN
inlawrev-3407	592	9	.	.	PUNCT
inlawrev-3407	593	1	95	95	NUM
inlawrev-3407	593	2	-	-	SYM
inlawrev-3407	593	3	392	392	NUM
inlawrev-3407	593	4	(	(	PUNCT
inlawrev-3407	593	5	1	1	NUM
inlawrev-3407	593	6	995	995	NUM
inlawrev-3407	593	7	)	)	PUNCT
inlawrev-3407	593	8	.	.	PUNCT
inlawrev-3407	594	1	192	192	NUM
inlawrev-3407	594	2	.	.	PUNCT
inlawrev-3407	595	1	5eelawlinev	5eelawlinev	X
inlawrev-3407	595	2	.	.	PUNCT
inlawrev-3407	595	3	american	american	PROPN
inlawrev-3407	595	4	bar	bar	PROPN
inlawrev-3407	595	5	ass'n	ass'n	PROPN
inlawrev-3407	595	6	,	,	PUNCT
inlawrev-3407	595	7	956	956	NUM
inlawrev-3407	595	8	f.2d	f.2d	NOUN
inlawrev-3407	595	9	1378	1378	NUM
inlawrev-3407	595	10	,	,	PUNCT
inlawrev-3407	595	11	1382	1382	NUM
inlawrev-3407	595	12	(	(	PUNCT
inlawrev-3407	595	13	7th	7th	ADJ
inlawrev-3407	595	14	cir	cir	NOUN
inlawrev-3407	595	15	.	.	PROPN
inlawrev-3407	595	16	1992	1992	NUM
inlawrev-3407	595	17	)	)	PUNCT
inlawrev-3407	595	18	;	;	PUNCT
inlawrev-3407	595	19	aba	aba	PROPN
inlawrev-3407	595	20	comm	comm	NOUN
inlawrev-3407	595	21	.	.	PUNCT
inlawrev-3407	596	1	on	on	ADP
inlawrev-3407	596	2	ethics	ethic	NOUN
inlawrev-3407	596	3	and	and	CCONJ
inlawrev-3407	596	4	professional	professional	ADJ
inlawrev-3407	596	5	responsibility	responsibility	NOUN
inlawrev-3407	596	6	,	,	PUNCT
inlawrev-3407	596	7	formal	formal	ADJ
inlawrev-3407	596	8	op	op	NOUN
inlawrev-3407	596	9	.	.	PUNCT
inlawrev-3407	597	1	91	91	NUM
inlawrev-3407	597	2	-	-	SYM
inlawrev-3407	597	3	360	360	NUM
inlawrev-3407	597	4	(	(	PUNCT
inlawrev-3407	597	5	1991	1991	NUM
inlawrev-3407	597	6	)	)	PUNCT
inlawrev-3407	597	7	.	.	PUNCT
inlawrev-3407	598	1	1	1	NUM
inlawrev-3407	598	2	93	93	NUM
inlawrev-3407	598	3	.	.	PUNCT
inlawrev-3407	599	1	aba	aba	PROPN
inlawrev-3407	599	2	comm	comm	NOUN
inlawrev-3407	599	3	.	.	PUNCT
inlawrev-3407	600	1	on	on	ADP
inlawrev-3407	600	2	ethics	ethic	NOUN
inlawrev-3407	600	3	and	and	CCONJ
inlawrev-3407	600	4	professional	professional	ADJ
inlawrev-3407	600	5	responsibility	responsibility	NOUN
inlawrev-3407	600	6	,	,	PUNCT
inlawrev-3407	600	7	formal	formal	ADJ
inlawrev-3407	600	8	op	op	NOUN
inlawrev-3407	600	9	.	.	PUNCT
inlawrev-3407	601	1	9	9	NUM
inlawrev-3407	601	2	1	1	NUM
inlawrev-3407	601	3	-360	-360	NUM
inlawrev-3407	601	4	n.	n.	NOUN
inlawrev-3407	601	5	1	1	NUM
inlawrev-3407	601	6	(	(	PUNCT
inlawrev-3407	601	7	1	1	NUM
inlawrev-3407	601	8	99	99	NUM
inlawrev-3407	601	9	1	1	NUM
inlawrev-3407	601	10	)	)	PUNCT
inlawrev-3407	601	11	.	.	PUNCT
inlawrev-3407	602	1	2000	2000	NUM
inlawrev-3407	602	2	]	]	PUNCT
inlawrev-3407	602	3	accounting	accounting	NOUN
inlawrev-3407	602	4	firms	firm	NOUN
inlawrev-3407	602	5	6	6	NUM
inlawrev-3407	602	6	1	1	NUM
inlawrev-3407	602	7	9	9	NUM
inlawrev-3407	602	8	nonlawyer	nonlawyer	NOUN
inlawrev-3407	602	9	fee	fee	NOUN
inlawrev-3407	602	10	splitting	splitting	NOUN
inlawrev-3407	602	11	.	.	PUNCT
inlawrev-3407	603	1	'^	'^	PROPN
inlawrev-3407	603	2	"	"	PUNCT
inlawrev-3407	603	3	*	*	PUNCT
inlawrev-3407	603	4	taken	take	VERB
inlawrev-3407	603	5	directly	directly	ADV
inlawrev-3407	603	6	from	from	ADP
inlawrev-3407	603	7	dr	dr	PROPN
inlawrev-3407	603	8	3	3	PROPN
inlawrev-3407	603	9	-	-	SYM
inlawrev-3407	603	10	102	102	NUM
inlawrev-3407	603	11	,	,	PUNCT
inlawrev-3407	603	12	model	model	NOUN
inlawrev-3407	603	13	rule	rule	NOUN
inlawrev-3407	603	14	5.4(a	5.4(a	NUM
inlawrev-3407	603	15	)	)	PUNCT
inlawrev-3407	603	16	"	"	PUNCT
inlawrev-3407	603	17	assumes	assume	VERB
inlawrev-3407	603	18	that	that	SCONJ
inlawrev-3407	603	19	all	all	DET
inlawrev-3407	603	20	fee	fee	NOUN
inlawrev-3407	603	21	splitting	splitting	NOUN
inlawrev-3407	603	22	with	with	ADP
inlawrev-3407	603	23	nonlawyers	nonlawyer	NOUN
inlawrev-3407	603	24	is	be	AUX
inlawrev-3407	603	25	the	the	DET
inlawrev-3407	603	26	unauthorized	unauthorized	ADJ
inlawrev-3407	603	27	practice	practice	NOUN
inlawrev-3407	603	28	of	of	ADP
inlawrev-3407	603	29	law	law	NOUN
inlawrev-3407	603	30	,	,	PUNCT
inlawrev-3407	603	31	except	except	SCONJ
inlawrev-3407	603	32	[	[	X
inlawrev-3407	603	33	under	under	ADP
inlawrev-3407	603	34	a	a	DET
inlawrev-3407	603	35	few	few	ADJ
inlawrev-3407	603	36	]	]	PUNCT
inlawrev-3407	603	37	narrow	narrow	ADJ
inlawrev-3407	603	38	exceptions	exception	NOUN
inlawrev-3407	603	39	.	.	PUNCT
inlawrev-3407	604	1	"'^^	"'^^	ADJ
inlawrev-3407	604	2	model	model	NOUN
inlawrev-3407	604	3	rule	rule	NOUN
inlawrev-3407	604	4	5.4(b	5.4(b	NUM
inlawrev-3407	604	5	)	)	PUNCT
inlawrev-3407	604	6	basically	basically	ADV
inlawrev-3407	604	7	reproduced	reproduce	VERB
inlawrev-3407	604	8	dr	dr	PROPN
inlawrev-3407	604	9	3	3	PROPN
inlawrev-3407	604	10	-	-	PUNCT
inlawrev-3407	604	11	103(a	103(a	NUM
inlawrev-3407	604	12	)	)	PUNCT
inlawrev-3407	604	13	's	's	PART
inlawrev-3407	604	14	prohibition	prohibition	NOUN
inlawrev-3407	604	15	of	of	ADP
inlawrev-3407	604	16	lawyer	lawyer	NOUN
inlawrev-3407	604	17	partnerships	partnership	NOUN
inlawrev-3407	604	18	with	with	ADP
inlawrev-3407	604	19	nonlawyers	nonlawyer	NOUN
inlawrev-3407	604	20	.	.	PUNCT
inlawrev-3407	605	1	'	'	PUNCT
inlawrev-3407	605	2	^^	^^	PUNCT
inlawrev-3407	605	3	it	it	PRON
inlawrev-3407	605	4	prohibits	prohibit	VERB
inlawrev-3407	605	5	a	a	DET
inlawrev-3407	605	6	lawyer	lawyer	NOUN
inlawrev-3407	605	7	from	from	ADP
inlawrev-3407	605	8	sharing	share	VERB
inlawrev-3407	605	9	profits	profit	NOUN
inlawrev-3407	605	10	and	and	CCONJ
inlawrev-3407	605	11	losses	loss	NOUN
inlawrev-3407	605	12	of	of	ADP
inlawrev-3407	605	13	a	a	DET
inlawrev-3407	605	14	law	law	NOUN
inlawrev-3407	605	15	practice	practice	NOUN
inlawrev-3407	605	16	with	with	ADP
inlawrev-3407	605	17	a	a	DET
inlawrev-3407	605	18	nonlawyer	nonlawyer	NOUN
inlawrev-3407	605	19	,	,	PUNCT
inlawrev-3407	605	20	even	even	ADV
inlawrev-3407	605	21	where	where	SCONJ
inlawrev-3407	605	22	the	the	DET
inlawrev-3407	605	23	lawyer	lawyer	NOUN
inlawrev-3407	605	24	retains	retain	VERB
inlawrev-3407	605	25	control	control	NOUN
inlawrev-3407	605	26	over	over	ADP
inlawrev-3407	605	27	all	all	DET
inlawrev-3407	605	28	the	the	DET
inlawrev-3407	605	29	legal	legal	ADJ
inlawrev-3407	605	30	aspects	aspect	NOUN
inlawrev-3407	605	31	ofthe	ofthe	NOUN
inlawrev-3407	605	32	business	business	NOUN
inlawrev-3407	605	33	.	.	PUNCT
inlawrev-3407	606	1	'^^	'^^	PRON
inlawrev-3407	606	2	almost	almost	ADV
inlawrev-3407	606	3	identical	identical	ADJ
inlawrev-3407	606	4	to	to	ADP
inlawrev-3407	606	5	dr5	dr5	PROPN
inlawrev-3407	606	6	-	-	PUNCT
inlawrev-3407	606	7	107(c),'^^	107(c),'^^	NUM
inlawrev-3407	606	8	model	model	NOUN
inlawrev-3407	606	9	rule	rule	NOUN
inlawrev-3407	606	10	5.4(d	5.4(d	NUM
inlawrev-3407	606	11	)	)	PUNCT
inlawrev-3407	606	12	addresses	address	VERB
inlawrev-3407	606	13	the	the	DET
inlawrev-3407	606	14	concern	concern	NOUN
inlawrev-3407	606	15	that	that	SCONJ
inlawrev-3407	606	16	an	an	DET
inlawrev-3407	606	17	attorney	attorney	NOUN
inlawrev-3407	606	18	's	's	PART
inlawrev-3407	606	19	professional	professional	ADJ
inlawrev-3407	606	20	judgment	judgment	NOUN
inlawrev-3407	606	21	could	could	AUX
inlawrev-3407	606	22	be	be	AUX
inlawrev-3407	606	23	compromised	compromise	VERB
inlawrev-3407	606	24	as	as	ADP
inlawrev-3407	606	25	a	a	DET
inlawrev-3407	606	26	result	result	NOUN
inlawrev-3407	606	27	of	of	ADP
inlawrev-3407	606	28	business	business	NOUN
inlawrev-3407	606	29	relationships	relationship	NOUN
inlawrev-3407	606	30	with	with	ADP
inlawrev-3407	606	31	nonlawyers	nonlawyer	NOUN
inlawrev-3407	606	32	.	.	PUNCT
inlawrev-3407	607	1	'	'	PUNCT
inlawrev-3407	607	2	^^	^^	PUNCT
inlawrev-3407	607	3	taken	take	VERB
inlawrev-3407	607	4	together	together	ADV
inlawrev-3407	607	5	,	,	PUNCT
inlawrev-3407	607	6	the	the	DET
inlawrev-3407	607	7	provisions	provision	NOUN
inlawrev-3407	607	8	of	of	ADP
inlawrev-3407	607	9	rule	rule	NOUN
inlawrev-3407	607	10	5.4	5.4	NUM
inlawrev-3407	607	11	of	of	ADP
inlawrev-3407	607	12	the	the	DET
inlawrev-3407	607	13	aba	aba	PROPN
inlawrev-3407	607	14	's	's	PART
inlawrev-3407	607	15	model	model	NOUN
inlawrev-3407	607	16	rules	rule	NOUN
inlawrev-3407	607	17	of	of	ADP
inlawrev-3407	607	18	professional	professional	ADJ
inlawrev-3407	607	19	conduct	conduct	NOUN
inlawrev-3407	607	20	serve	serve	VERB
inlawrev-3407	607	21	as	as	ADP
inlawrev-3407	607	22	the	the	DET
inlawrev-3407	607	23	primary	primary	ADJ
inlawrev-3407	607	24	bar	bar	NOUN
inlawrev-3407	607	25	to	to	ADP
inlawrev-3407	607	26	lawyers	lawyer	NOUN
inlawrev-3407	607	27	employed	employ	VERB
inlawrev-3407	607	28	by	by	ADP
inlawrev-3407	607	29	accounting	accounting	NOUN
inlawrev-3407	607	30	firms	firm	NOUN
inlawrev-3407	607	31	performing	perform	VERB
inlawrev-3407	607	32	the	the	DET
inlawrev-3407	607	33	same	same	ADJ
inlawrev-3407	607	34	types	type	NOUN
inlawrev-3407	607	35	of	of	ADP
inlawrev-3407	607	36	duties	duty	NOUN
inlawrev-3407	607	37	as	as	ADP
inlawrev-3407	607	38	their	their	PRON
inlawrev-3407	607	39	counterparts	counterpart	NOUN
inlawrev-3407	607	40	employed	employ	VERB
inlawrev-3407	607	41	by	by	ADP
inlawrev-3407	607	42	law	law	NOUN
inlawrev-3407	607	43	firms	firm	NOUN
inlawrev-3407	607	44	.	.	PUNCT
inlawrev-3407	608	1	under	under	ADP
inlawrev-3407	608	2	model	model	NOUN
inlawrev-3407	608	3	rule	rule	NOUN
inlawrev-3407	608	4	5.4	5.4	NUM
inlawrev-3407	608	5	,	,	PUNCT
inlawrev-3407	608	6	"	"	PUNCT
inlawrev-3407	608	7	a	a	DET
inlawrev-3407	608	8	corporation	corporation	NOUN
inlawrev-3407	608	9	can	can	AUX
inlawrev-3407	608	10	not	not	PART
inlawrev-3407	608	11	hire	hire	VERB
inlawrev-3407	608	12	one	one	NUM
inlawrev-3407	608	13	or	or	CCONJ
inlawrev-3407	608	14	more	more	ADJ
inlawrev-3407	608	15	lawyers	lawyer	NOUN
inlawrev-3407	608	16	,	,	PUNCT
inlawrev-3407	608	17	pay	pay	VERB
inlawrev-3407	608	18	them	they	PRON
inlawrev-3407	608	19	salaries	salary	NOUN
inlawrev-3407	608	20	,	,	PUNCT
inlawrev-3407	608	21	make	make	VERB
inlawrev-3407	608	22	their	their	PRON
inlawrev-3407	608	23	services	service	NOUN
inlawrev-3407	608	24	available	available	ADJ
inlawrev-3407	608	25	[	[	X
inlawrev-3407	608	26	]	]	X
inlawrev-3407	608	27	to	to	ADP
inlawrev-3407	608	28	others	other	NOUN
inlawrev-3407	608	29	,	,	PUNCT
inlawrev-3407	608	30	and	and	CCONJ
inlawrev-3407	608	31	directly	directly	ADV
inlawrev-3407	608	32	receive	receive	VERB
inlawrev-3407	608	33	the	the	DET
inlawrev-3407	608	34	fees	fee	NOUN
inlawrev-3407	608	35	for	for	ADP
inlawrev-3407	608	36	the	the	DET
inlawrev-3407	608	37	lawyers	lawyer	NOUN
inlawrev-3407	608	38	'	'	PART
inlawrev-3407	608	39	work	work	NOUN
inlawrev-3407	608	40	.	.	PUNCT
inlawrev-3407	609	1	"^	"^	PUNCT
inlawrev-3407	609	2	°	°	NOUN
inlawrev-3407	609	3	°	°	NOUN
inlawrev-3407	609	4	indeed	indeed	ADV
inlawrev-3407	609	5	,	,	PUNCT
inlawrev-3407	609	6	it	it	PRON
inlawrev-3407	609	7	was	be	AUX
inlawrev-3407	609	8	this	this	DET
inlawrev-3407	609	9	precise	precise	ADJ
inlawrev-3407	609	10	scenario	scenario	NOUN
inlawrev-3407	609	11	that	that	PRON
inlawrev-3407	609	12	led	lead	VERB
inlawrev-3407	609	13	the	the	DET
inlawrev-3407	609	14	aba	aba	PROPN
inlawrev-3407	609	15	house	house	PROPN
inlawrev-3407	609	16	ofdelegates	ofdelegate	NOUN
inlawrev-3407	609	17	to	to	PART
inlawrev-3407	609	18	adopt	adopt	VERB
inlawrev-3407	609	19	the	the	DET
inlawrev-3407	609	20	current	current	ADJ
inlawrev-3407	609	21	version	version	NOUN
inlawrev-3407	609	22	model	model	NOUN
inlawrev-3407	609	23	rule	rule	NOUN
inlawrev-3407	609	24	5.4.^	5.4.^	NUM
inlawrev-3407	609	25	°	°	NOUN
inlawrev-3407	609	26	^	^	PUNCT
inlawrev-3407	609	27	virtually	virtually	ADV
inlawrev-3407	609	28	every	every	DET
inlawrev-3407	609	29	state	state	NOUN
inlawrev-3407	609	30	has	have	AUX
inlawrev-3407	609	31	followed	follow	VERB
inlawrev-3407	609	32	suit	suit	NOUN
inlawrev-3407	609	33	and	and	CCONJ
inlawrev-3407	609	34	adopted	adopt	VERB
inlawrev-3407	609	35	similar	similar	ADJ
inlawrev-3407	609	36	or	or	CCONJ
inlawrev-3407	609	37	identical	identical	ADJ
inlawrev-3407	609	38	provisions	provision	NOUN
inlawrev-3407	609	39	.	.	PUNCT
inlawrev-3407	610	1	this	this	PRON
inlawrev-3407	610	2	,	,	PUNCT
inlawrev-3407	610	3	with	with	ADP
inlawrev-3407	610	4	the	the	DET
inlawrev-3407	610	5	exception	exception	NOUN
inlawrev-3407	610	6	ofthe	ofthe	NOUN
inlawrev-3407	610	7	district	district	PROPN
inlawrev-3407	610	8	of	of	ADP
inlawrev-3407	610	9	columbia	columbia	PROPN
inlawrev-3407	610	10	,	,	PUNCT
inlawrev-3407	610	11	every	every	DET
inlawrev-3407	610	12	americanjurisdiction	americanjurisdiction	NOUN
inlawrev-3407	610	13	has	have	VERB
inlawrev-3407	610	14	strict	strict	ADJ
inlawrev-3407	610	15	regulations	regulation	NOUN
inlawrev-3407	610	16	,	,	PUNCT
inlawrev-3407	610	17	which	which	PRON
inlawrev-3407	610	18	prevent	prevent	VERB
inlawrev-3407	610	19	lawyers	lawyer	NOUN
inlawrev-3407	610	20	from	from	ADP
inlawrev-3407	610	21	sharing	share	VERB
inlawrev-3407	610	22	fees	fee	NOUN
inlawrev-3407	610	23	with	with	ADP
inlawrev-3407	610	24	nonlawyers	nonlawyer	NOUN
inlawrev-3407	610	25	,	,	PUNCT
inlawrev-3407	610	26	and	and	CCONJ
inlawrev-3407	610	27	essentially	essentially	ADV
inlawrev-3407	610	28	foreclose	foreclose	VERB
inlawrev-3407	610	29	such	such	ADJ
inlawrev-3407	610	30	arrangements.^^^	arrangements.^^^	PROPN
inlawrev-3407	610	31	c.	c.	PROPN
inlawrev-3407	610	32	district	district	PROPN
inlawrev-3407	610	33	ofcolumbia	ofcolumbia	PROPN
inlawrev-3407	610	34	model	model	NOUN
inlawrev-3407	610	35	rule	rule	VERB
inlawrev-3407	610	36	5.4	5.4	NUM
inlawrev-3407	610	37	the	the	DET
inlawrev-3407	610	38	district	district	NOUN
inlawrev-3407	610	39	of	of	ADP
inlawrev-3407	610	40	columbia	columbia	PROPN
inlawrev-3407	610	41	(	(	PUNCT
inlawrev-3407	610	42	"	"	PUNCT
inlawrev-3407	610	43	d.c	d.c	PROPN
inlawrev-3407	610	44	.	.	PUNCT
inlawrev-3407	610	45	"	"	PUNCT
inlawrev-3407	610	46	)	)	PUNCT
inlawrev-3407	610	47	is	be	AUX
inlawrev-3407	610	48	the	the	DET
inlawrev-3407	610	49	only	only	ADJ
inlawrev-3407	610	50	jurisdiction	jurisdiction	NOUN
inlawrev-3407	610	51	in	in	ADP
inlawrev-3407	610	52	the	the	DET
inlawrev-3407	610	53	united	united	PROPN
inlawrev-3407	610	54	states	states	PROPN
inlawrev-3407	610	55	that	that	PRON
inlawrev-3407	610	56	does	do	AUX
inlawrev-3407	610	57	not	not	PART
inlawrev-3407	610	58	bar	bar	VERB
inlawrev-3407	610	59	lawyers	lawyer	NOUN
inlawrev-3407	610	60	from	from	ADP
inlawrev-3407	610	61	sharing	share	VERB
inlawrev-3407	610	62	their	their	PRON
inlawrev-3407	610	63	fees	fee	NOUN
inlawrev-3407	610	64	with	with	ADP
inlawrev-3407	610	65	nonlawyers.^^^	nonlawyers.^^^	PROPN
inlawrev-3407	610	66	"	"	PUNCT
inlawrev-3407	610	67	the	the	DET
inlawrev-3407	610	68	policy	policy	NOUN
inlawrev-3407	610	69	promoted	promote	VERB
inlawrev-3407	610	70	by	by	ADP
inlawrev-3407	610	71	d.c	d.c	PROPN
inlawrev-3407	610	72	.	.	PROPN
inlawrev-3407	610	73	rule	rule	PROPN
inlawrev-3407	610	74	5.4(b	5.4(b	NUM
inlawrev-3407	610	75	)	)	PUNCT
inlawrev-3407	610	76	is	be	AUX
inlawrev-3407	610	77	to	to	PART
inlawrev-3407	610	78	provide	provide	VERB
inlawrev-3407	610	79	the	the	DET
inlawrev-3407	610	80	public	public	NOUN
inlawrev-3407	610	81	with	with	ADP
inlawrev-3407	610	82	the	the	DET
inlawrev-3407	610	83	opportunity	opportunity	NOUN
inlawrev-3407	610	84	of	of	ADP
inlawrev-3407	610	85	obtaining	obtain	VERB
inlawrev-3407	610	86	a	a	DET
inlawrev-3407	610	87	broad	broad	ADJ
inlawrev-3407	610	88	range	range	NOUN
inlawrev-3407	610	89	of	of	ADP
inlawrev-3407	610	90	professional	professional	ADJ
inlawrev-3407	610	91	services	service	NOUN
inlawrev-3407	610	92	from	from	ADP
inlawrev-3407	610	93	a	a	DET
inlawrev-3407	610	94	single	single	ADJ
inlawrev-3407	610	95	source	source	NOUN
inlawrev-3407	610	96	,	,	PUNCT
inlawrev-3407	610	97	while	while	SCONJ
inlawrev-3407	610	98	not	not	PART
inlawrev-3407	610	99	limiting	limit	VERB
inlawrev-3407	610	100	nonlawyer	nonlawyer	ADJ
inlawrev-3407	610	101	professionals	professional	NOUN
inlawrev-3407	610	102	to	to	ADP
inlawrev-3407	610	103	employee	employee	NOUN
inlawrev-3407	610	104	status	status	NOUN
inlawrev-3407	610	105	.	.	PUNCT
inlawrev-3407	611	1	"^^	"^^	ADJ
inlawrev-3407	611	2	"	"	PUNCT
inlawrev-3407	611	3	*	*	PUNCT
inlawrev-3407	611	4	comment	comment	NOUN
inlawrev-3407	611	5	7	7	NUM
inlawrev-3407	611	6	to	to	ADP
inlawrev-3407	611	7	d.c	d.c	PROPN
inlawrev-3407	611	8	.	.	PROPN
inlawrev-3407	611	9	194	194	NUM
inlawrev-3407	611	10	.	.	PUNCT
inlawrev-3407	612	1	see	see	VERB
inlawrev-3407	612	2	i	i	PRON
inlawrev-3407	612	3	d.	d.	PROPN
inlawrev-3407	612	4	1	1	NUM
inlawrev-3407	612	5	95	95	NUM
inlawrev-3407	612	6	.	.	PUNCT
inlawrev-3407	613	1	hazard	hazard	NOUN
inlawrev-3407	613	2	&	&	CCONJ
inlawrev-3407	613	3	hodes	hodes	PROPN
inlawrev-3407	613	4	,	,	PUNCT
inlawrev-3407	613	5	supra	supra	PROPN
inlawrev-3407	613	6	note	note	VERB
inlawrev-3407	613	7	6	6	NUM
inlawrev-3407	613	8	1	1	NUM
inlawrev-3407	613	9	,	,	PUNCT
inlawrev-3407	613	10	at	at	ADP
inlawrev-3407	613	11	799	799	NUM
inlawrev-3407	613	12	.	.	PUNCT
inlawrev-3407	614	1	196	196	NUM
inlawrev-3407	614	2	.	.	PUNCT
inlawrev-3407	615	1	see	see	VERB
inlawrev-3407	615	2	aba	aba	PROPN
inlawrev-3407	615	3	comm	comm	NOUN
inlawrev-3407	615	4	.	.	PUNCT
inlawrev-3407	616	1	on	on	ADP
inlawrev-3407	616	2	ethics	ethic	NOUN
inlawrev-3407	616	3	and	and	CCONJ
inlawrev-3407	616	4	professional	professional	ADJ
inlawrev-3407	616	5	responsibility	responsibility	NOUN
inlawrev-3407	616	6	,	,	PUNCT
inlawrev-3407	616	7	formal	formal	ADJ
inlawrev-3407	616	8	op	op	NOUN
inlawrev-3407	616	9	.	.	PUNCT
inlawrev-3407	617	1	91	91	NUM
inlawrev-3407	617	2	-	-	SYM
inlawrev-3407	617	3	360	360	NUM
inlawrev-3407	617	4	n.l	n.l	PROPN
inlawrev-3407	617	5	(	(	PUNCT
inlawrev-3407	617	6	1991	1991	NUM
inlawrev-3407	617	7	)	)	PUNCT
inlawrev-3407	617	8	.	.	PUNCT
inlawrev-3407	618	1	1	1	NUM
inlawrev-3407	618	2	97	97	NUM
inlawrev-3407	618	3	.	.	PUNCT
inlawrev-3407	619	1	see	see	VERB
inlawrev-3407	619	2	hazard	hazard	NOUN
inlawrev-3407	619	3	&	&	CCONJ
inlawrev-3407	619	4	hodes	hodes	PROPN
inlawrev-3407	619	5	,	,	PUNCT
inlawrev-3407	619	6	supra	supra	PROPN
inlawrev-3407	619	7	note	note	VERB
inlawrev-3407	619	8	6	6	NUM
inlawrev-3407	619	9	1	1	NUM
inlawrev-3407	619	10	,	,	PUNCT
inlawrev-3407	619	11	at	at	ADP
inlawrev-3407	619	12	799	799	NUM
inlawrev-3407	619	13	.	.	PUNCT
inlawrev-3407	620	1	198	198	NUM
inlawrev-3407	620	2	.	.	PUNCT
inlawrev-3407	621	1	see	see	VERB
inlawrev-3407	621	2	aba	aba	PROPN
inlawrev-3407	621	3	comm	comm	NOUN
inlawrev-3407	621	4	.	.	PUNCT
inlawrev-3407	622	1	on	on	ADP
inlawrev-3407	622	2	ethics	ethic	NOUN
inlawrev-3407	622	3	and	and	CCONJ
inlawrev-3407	622	4	professional	professional	ADJ
inlawrev-3407	622	5	responsibility	responsibility	NOUN
inlawrev-3407	622	6	,	,	PUNCT
inlawrev-3407	622	7	formal	formal	ADJ
inlawrev-3407	622	8	op	op	NOUN
inlawrev-3407	622	9	.	.	PUNCT
inlawrev-3407	623	1	91	91	NUM
inlawrev-3407	623	2	-	-	SYM
inlawrev-3407	623	3	360	360	NUM
inlawrev-3407	623	4	n.l	n.l	PROPN
inlawrev-3407	623	5	(	(	PUNCT
inlawrev-3407	623	6	1991	1991	NUM
inlawrev-3407	623	7	)	)	PUNCT
inlawrev-3407	623	8	.	.	PUNCT
inlawrev-3407	624	1	1	1	NUM
inlawrev-3407	624	2	99	99	NUM
inlawrev-3407	624	3	.	.	PUNCT
inlawrev-3407	625	1	see	see	VERB
inlawrev-3407	625	2	hazard	hazard	NOUN
inlawrev-3407	625	3	&	&	CCONJ
inlawrev-3407	625	4	hodes	hodes	PROPN
inlawrev-3407	625	5	,	,	PUNCT
inlawrev-3407	625	6	supra	supra	PROPN
inlawrev-3407	625	7	note	note	VERB
inlawrev-3407	625	8	6	6	NUM
inlawrev-3407	625	9	1	1	NUM
inlawrev-3407	625	10	,	,	PUNCT
inlawrev-3407	625	11	at	at	ADP
inlawrev-3407	625	12	799	799	NUM
inlawrev-3407	625	13	-	-	SYM
inlawrev-3407	625	14	800	800	NUM
inlawrev-3407	625	15	.	.	PUNCT
inlawrev-3407	626	1	200	200	NUM
inlawrev-3407	626	2	.	.	PUNCT
inlawrev-3407	627	1	aba	aba	PROPN
inlawrev-3407	627	2	comm	comm	NOUN
inlawrev-3407	627	3	.	.	PUNCT
inlawrev-3407	628	1	on	on	ADP
inlawrev-3407	628	2	ethics	ethic	NOUN
inlawrev-3407	628	3	and	and	CCONJ
inlawrev-3407	628	4	professional	professional	ADJ
inlawrev-3407	628	5	responsibility	responsibility	NOUN
inlawrev-3407	628	6	,	,	PUNCT
inlawrev-3407	628	7	formal	formal	ADJ
inlawrev-3407	628	8	op	op	NOUN
inlawrev-3407	628	9	.	.	PUNCT
inlawrev-3407	629	1	95	95	NUM
inlawrev-3407	629	2	-	-	SYM
inlawrev-3407	629	3	392	392	NUM
inlawrev-3407	629	4	(	(	PUNCT
inlawrev-3407	629	5	1995	1995	NUM
inlawrev-3407	629	6	)	)	PUNCT
inlawrev-3407	629	7	.	.	PUNCT
inlawrev-3407	630	1	201	201	NUM
inlawrev-3407	630	2	.	.	PUNCT
inlawrev-3407	631	1	see	see	VERB
inlawrev-3407	631	2	i	i	PROPN
inlawrev-3407	631	3	d	d	PROPN
inlawrev-3407	631	4	202	202	NUM
inlawrev-3407	631	5	.	.	PUNCT
inlawrev-3407	632	1	see	see	VERB
inlawrev-3407	632	2	balestier	balestier	NOUN
inlawrev-3407	632	3	,	,	PUNCT
inlawrev-3407	632	4	supra	supra	PROPN
inlawrev-3407	632	5	note	note	NOUN
inlawrev-3407	632	6	21	21	NUM
inlawrev-3407	632	7	,	,	PUNCT
inlawrev-3407	632	8	at	at	ADP
inlawrev-3407	632	9	5	5	NUM
inlawrev-3407	632	10	(	(	PUNCT
inlawrev-3407	632	11	col	col	NOUN
inlawrev-3407	632	12	.	.	PROPN
inlawrev-3407	632	13	2	2	NUM
inlawrev-3407	632	14	)	)	PUNCT
inlawrev-3407	632	15	.	.	PUNCT
inlawrev-3407	633	1	203	203	NUM
inlawrev-3407	633	2	.	.	PUNCT
inlawrev-3407	634	1	see	see	VERB
inlawrev-3407	634	2	manson	manson	PROPN
inlawrev-3407	634	3	,	,	PUNCT
inlawrev-3407	634	4	supra	supra	PROPN
inlawrev-3407	634	5	note	note	PROPN
inlawrev-3407	634	6	59	59	NUM
inlawrev-3407	634	7	,	,	PUNCT
inlawrev-3407	634	8	at	at	ADP
inlawrev-3407	634	9	1	1	NUM
inlawrev-3407	634	10	.	.	PUNCT
inlawrev-3407	635	1	204	204	NUM
inlawrev-3407	635	2	.	.	PUNCT
inlawrev-3407	636	1	abacomm	abacomm	NOUN
inlawrev-3407	636	2	.	.	PUNCT
inlawrev-3407	637	1	on	on	ADP
inlawrev-3407	637	2	ethics	ethic	NOUN
inlawrev-3407	637	3	and	and	CCONJ
inlawrev-3407	637	4	professional	professional	ADJ
inlawrev-3407	637	5	responsibility	responsibility	NOUN
inlawrev-3407	637	6	,	,	PUNCT
inlawrev-3407	637	7	formal	formal	ADJ
inlawrev-3407	637	8	op	op	NOUN
inlawrev-3407	637	9	.	.	PUNCT
inlawrev-3407	638	1	9	9	NUM
inlawrev-3407	638	2	1	1	NUM
inlawrev-3407	638	3	-360	-360	PROPN
inlawrev-3407	638	4	(	(	PUNCT
inlawrev-3407	638	5	1	1	NUM
inlawrev-3407	638	6	99	99	NUM
inlawrev-3407	638	7	1	1	NUM
inlawrev-3407	638	8	)	)	PUNCT
inlawrev-3407	638	9	.	.	PUNCT
inlawrev-3407	639	1	the	the	DET
inlawrev-3407	639	2	text	text	NOUN
inlawrev-3407	639	3	of	of	ADP
inlawrev-3407	639	4	d.c	d.c	PROPN
inlawrev-3407	639	5	.	.	PROPN
inlawrev-3407	640	1	rule	rule	PROPN
inlawrev-3407	640	2	5.4(b	5.4(b	NUM
inlawrev-3407	640	3	)	)	PUNCT
inlawrev-3407	640	4	is	be	AUX
inlawrev-3407	640	5	a	a	DET
inlawrev-3407	640	6	follows	follow	NOUN
inlawrev-3407	640	7	:	:	PUNCT
inlawrev-3407	640	8	(	(	PUNCT
inlawrev-3407	640	9	b	b	X
inlawrev-3407	640	10	)	)	PUNCT
inlawrev-3407	640	11	a	a	DET
inlawrev-3407	640	12	lawyer	lawyer	NOUN
inlawrev-3407	640	13	may	may	AUX
inlawrev-3407	640	14	practice	practice	VERB
inlawrev-3407	640	15	law	law	NOUN
inlawrev-3407	640	16	in	in	ADP
inlawrev-3407	640	17	a	a	DET
inlawrev-3407	640	18	partnership	partnership	NOUN
inlawrev-3407	640	19	or	or	CCONJ
inlawrev-3407	640	20	other	other	ADJ
inlawrev-3407	640	21	form	form	NOUN
inlawrev-3407	640	22	of	of	ADP
inlawrev-3407	640	23	organization	organization	NOUN
inlawrev-3407	640	24	in	in	ADP
inlawrev-3407	640	25	which	which	PRON
inlawrev-3407	640	26	a	a	DET
inlawrev-3407	640	27	financial	financial	ADJ
inlawrev-3407	640	28	interest	interest	NOUN
inlawrev-3407	640	29	is	be	AUX
inlawrev-3407	640	30	held	hold	VERB
inlawrev-3407	640	31	or	or	CCONJ
inlawrev-3407	640	32	managerial	managerial	ADJ
inlawrev-3407	640	33	authority	authority	NOUN
inlawrev-3407	640	34	is	be	AUX
inlawrev-3407	640	35	exercised	exercise	VERB
inlawrev-3407	640	36	by	by	ADP
inlawrev-3407	640	37	an	an	DET
inlawrev-3407	640	38	individual	individual	ADJ
inlawrev-3407	640	39	nonlawyer	nonlawyer	NOUN
inlawrev-3407	640	40	who	who	PRON
inlawrev-3407	640	41	performs	perform	VERB
inlawrev-3407	640	42	professional	professional	ADJ
inlawrev-3407	640	43	services	service	NOUN
inlawrev-3407	640	44	which	which	PRON
inlawrev-3407	640	45	assist	assist	VERB
inlawrev-3407	640	46	the	the	DET
inlawrev-3407	640	47	620	620	NUM
inlawrev-3407	640	48	indiana	indiana	PROPN
inlawrev-3407	640	49	law	law	NOUN
inlawrev-3407	640	50	review	review	NOUN
inlawrev-3407	641	1	[	[	X
inlawrev-3407	641	2	vol	vol	NOUN
inlawrev-3407	641	3	.	.	PUNCT
inlawrev-3407	642	1	33	33	NUM
inlawrev-3407	642	2	:	:	SYM
inlawrev-3407	642	3	599	599	NUM
inlawrev-3407	642	4	rule	rule	NOUN
inlawrev-3407	642	5	5.4(b	5.4(b	NUM
inlawrev-3407	642	6	)	)	PUNCT
inlawrev-3407	642	7	explains	explain	VERB
inlawrev-3407	642	8	:	:	PUNCT
inlawrev-3407	642	9	[	[	X
inlawrev-3407	642	10	t]he	t]he	X
inlawrev-3407	642	11	purpose	purpose	NOUN
inlawrev-3407	642	12	of	of	ADP
inlawrev-3407	642	13	liberalizing	liberalize	VERB
inlawrev-3407	642	14	the	the	DET
inlawrev-3407	642	15	rules	rule	NOUN
inlawrev-3407	642	16	regarding	regard	VERB
inlawrev-3407	642	17	the	the	DET
inlawrev-3407	642	18	possession	possession	NOUN
inlawrev-3407	642	19	of	of	ADP
inlawrev-3407	642	20	a	a	DET
inlawrev-3407	642	21	financial	financial	ADJ
inlawrev-3407	642	22	interest	interest	NOUN
inlawrev-3407	642	23	or	or	CCONJ
inlawrev-3407	642	24	the	the	DET
inlawrev-3407	642	25	exercise	exercise	NOUN
inlawrev-3407	642	26	of	of	ADP
inlawrev-3407	642	27	management	management	NOUN
inlawrev-3407	642	28	authority	authority	NOUN
inlawrev-3407	642	29	by	by	ADP
inlawrev-3407	642	30	a	a	DET
inlawrev-3407	642	31	nonlawyer	nonlawyer	NOUN
inlawrev-3407	642	32	is	be	AUX
inlawrev-3407	642	33	to	to	PART
inlawrev-3407	642	34	permit	permit	VERB
inlawrev-3407	642	35	nonlawyer	nonlawyer	ADJ
inlawrev-3407	642	36	professionals	professional	NOUN
inlawrev-3407	642	37	to	to	PART
inlawrev-3407	642	38	work	work	VERB
inlawrev-3407	642	39	with	with	ADP
inlawrev-3407	642	40	lawyers	lawyer	NOUN
inlawrev-3407	642	41	in	in	ADP
inlawrev-3407	642	42	the	the	DET
inlawrev-3407	642	43	delivery	delivery	NOUN
inlawrev-3407	642	44	of	of	ADP
inlawrev-3407	642	45	legal	legal	ADJ
inlawrev-3407	642	46	services	service	NOUN
inlawrev-3407	642	47	without	without	ADP
inlawrev-3407	642	48	being	be	AUX
inlawrev-3407	642	49	relegated	relegate	VERB
inlawrev-3407	642	50	to	to	ADP
inlawrev-3407	642	51	the	the	DET
inlawrev-3407	642	52	role	role	NOUN
inlawrev-3407	642	53	of	of	ADP
inlawrev-3407	642	54	an	an	DET
inlawrev-3407	642	55	employee	employee	NOUN
inlawrev-3407	642	56	.	.	PUNCT
inlawrev-3407	643	1	for	for	ADP
inlawrev-3407	643	2	example	example	NOUN
inlawrev-3407	643	3	,	,	PUNCT
inlawrev-3407	643	4	the	the	DET
inlawrev-3407	643	5	rule	rule	NOUN
inlawrev-3407	643	6	permits	permit	VERB
inlawrev-3407	643	7	.	.	PUNCT
inlawrev-3407	643	8	.	.	PUNCT
inlawrev-3407	643	9	.	.	PUNCT
inlawrev-3407	644	1	certified	certify	VERB
inlawrev-3407	644	2	public	public	ADJ
inlawrev-3407	644	3	accountants	accountant	NOUN
inlawrev-3407	644	4	to	to	PART
inlawrev-3407	644	5	work	work	VERB
inlawrev-3407	644	6	in	in	ADP
inlawrev-3407	644	7	conjunction	conjunction	NOUN
inlawrev-3407	644	8	with	with	ADP
inlawrev-3407	644	9	tax	tax	NOUN
inlawrev-3407	644	10	lawyers	lawyer	NOUN
inlawrev-3407	644	11	or	or	CCONJ
inlawrev-3407	644	12	others	other	NOUN
inlawrev-3407	644	13	who	who	PRON
inlawrev-3407	644	14	use	use	VERB
inlawrev-3407	644	15	accountants	accountant	NOUN
inlawrev-3407	644	16	'	'	PART
inlawrev-3407	644	17	services	service	NOUN
inlawrev-3407	644	18	in	in	ADP
inlawrev-3407	644	19	performing	perform	VERB
inlawrev-3407	644	20	legal	legal	ADJ
inlawrev-3407	644	21	services	service	NOUN
inlawrev-3407	644	22	....	....	PUNCT
inlawrev-3407	645	1	in	in	ADP
inlawrev-3407	645	2	[	[	PUNCT
inlawrev-3407	645	3	such	such	DET
inlawrev-3407	645	4	a	a	DET
inlawrev-3407	645	5	situation	situation	NOUN
inlawrev-3407	645	6	]	]	PUNCT
inlawrev-3407	645	7	,	,	PUNCT
inlawrev-3407	645	8	the	the	DET
inlawrev-3407	645	9	professionals	professional	NOUN
inlawrev-3407	645	10	may	may	AUX
inlawrev-3407	645	11	be	be	AUX
inlawrev-3407	645	12	given	give	VERB
inlawrev-3407	645	13	financial	financial	ADJ
inlawrev-3407	645	14	interests	interest	NOUN
inlawrev-3407	645	15	or	or	CCONJ
inlawrev-3407	645	16	managerial	managerial	ADJ
inlawrev-3407	645	17	responsibility	responsibility	NOUN
inlawrev-3407	645	18	,	,	PUNCT
inlawrev-3407	645	19	so	so	ADV
inlawrev-3407	645	20	long	long	ADV
inlawrev-3407	645	21	as	as	SCONJ
inlawrev-3407	645	22	all	all	DET
inlawrev-3407	645	23	ofthe	ofthe	ADJ
inlawrev-3407	645	24	requirements	requirement	NOUN
inlawrev-3407	645	25	ofparagraph	ofparagraph	VERB
inlawrev-3407	645	26	(	(	PUNCT
inlawrev-3407	645	27	c	c	NOUN
inlawrev-3407	645	28	)	)	PUNCT
inlawrev-3407	645	29	are	be	AUX
inlawrev-3407	645	30	met.^	met.^	PROPN
inlawrev-3407	645	31	°	°	PROPN
inlawrev-3407	645	32	^	^	SYM
inlawrev-3407	645	33	d.c	d.c	PROPN
inlawrev-3407	645	34	.	.	PROPN
inlawrev-3407	645	35	's	's	PART
inlawrev-3407	645	36	version	version	NOUN
inlawrev-3407	645	37	of	of	ADP
inlawrev-3407	645	38	model	model	NOUN
inlawrev-3407	645	39	rule	rule	NOUN
inlawrev-3407	645	40	5.4	5.4	NUM
inlawrev-3407	645	41	is	be	AUX
inlawrev-3407	645	42	substantially	substantially	ADV
inlawrev-3407	645	43	similar	similar	ADJ
inlawrev-3407	645	44	to	to	ADP
inlawrev-3407	645	45	the	the	DET
inlawrev-3407	645	46	aba	aba	PROPN
inlawrev-3407	645	47	's	's	PART
inlawrev-3407	645	48	version	version	NOUN
inlawrev-3407	645	49	,	,	PUNCT
inlawrev-3407	645	50	except	except	SCONJ
inlawrev-3407	645	51	for	for	ADP
inlawrev-3407	645	52	one	one	NUM
inlawrev-3407	645	53	major	major	ADJ
inlawrev-3407	645	54	difference	difference	NOUN
inlawrev-3407	645	55	.	.	PUNCT
inlawrev-3407	646	1	d.c	d.c	PROPN
inlawrev-3407	646	2	.	.	PROPN
inlawrev-3407	647	1	rule	rule	NOUN
inlawrev-3407	647	2	5.4	5.4	NUM
inlawrev-3407	647	3	permits	permit	NOUN
inlawrev-3407	647	4	accountantlawyer	accountantlawyer	NOUN
inlawrev-3407	647	5	partnerships.^^^	partnerships.^^^	PROPN
inlawrev-3407	647	6	rather	rather	ADV
inlawrev-3407	647	7	than	than	ADP
inlawrev-3407	647	8	proscribing	proscribe	VERB
inlawrev-3407	647	9	all	all	DET
inlawrev-3407	647	10	forms	form	NOUN
inlawrev-3407	647	11	of	of	ADP
inlawrev-3407	647	12	lawyer	lawyer	NOUN
inlawrev-3407	647	13	-	-	PUNCT
inlawrev-3407	647	14	nonlawyer	nonlawyer	NOUN
inlawrev-3407	647	15	partnerships	partnership	NOUN
inlawrev-3407	647	16	,	,	PUNCT
inlawrev-3407	647	17	d.c	d.c	PROPN
inlawrev-3407	647	18	.	.	PROPN
inlawrev-3407	647	19	rule	rule	PROPN
inlawrev-3407	647	20	5.4	5.4	NUM
inlawrev-3407	647	21	contains	contain	VERB
inlawrev-3407	647	22	provisions	provision	NOUN
inlawrev-3407	647	23	designed	design	VERB
inlawrev-3407	647	24	to	to	PART
inlawrev-3407	647	25	address	address	VERB
inlawrev-3407	647	26	the	the	DET
inlawrev-3407	647	27	concerns	concern	NOUN
inlawrev-3407	647	28	that	that	PRON
inlawrev-3407	647	29	arise	arise	VERB
inlawrev-3407	647	30	from	from	ADP
inlawrev-3407	647	31	such	such	ADJ
inlawrev-3407	647	32	pairings	pairing	NOUN
inlawrev-3407	647	33	.	.	PUNCT
inlawrev-3407	648	1	for	for	ADP
inlawrev-3407	648	2	example	example	NOUN
inlawrev-3407	648	3	,	,	PUNCT
inlawrev-3407	648	4	paragraph	paragraph	NOUN
inlawrev-3407	648	5	(	(	PUNCT
inlawrev-3407	648	6	c	c	NOUN
inlawrev-3407	648	7	)	)	PUNCT
inlawrev-3407	648	8	to	to	ADP
inlawrev-3407	648	9	d.c	d.c	PROPN
inlawrev-3407	648	10	.	.	PUNCT
inlawrev-3407	648	11	rule	rule	PROPN
inlawrev-3407	648	12	5.4	5.4	NUM
inlawrev-3407	648	13	provides	provide	VERB
inlawrev-3407	648	14	,	,	PUNCT
inlawrev-3407	648	15	"	"	PUNCT
inlawrev-3407	648	16	a	a	DET
inlawrev-3407	648	17	lawyer	lawyer	NOUN
inlawrev-3407	648	18	shall	shall	AUX
inlawrev-3407	648	19	not	not	PART
inlawrev-3407	648	20	permit	permit	VERB
inlawrev-3407	648	21	a	a	DET
inlawrev-3407	648	22	person	person	NOUN
inlawrev-3407	648	23	who	who	PRON
inlawrev-3407	648	24	recommends	recommend	VERB
inlawrev-3407	648	25	,	,	PUNCT
inlawrev-3407	648	26	employs	employ	NOUN
inlawrev-3407	648	27	,	,	PUNCT
inlawrev-3407	648	28	or	or	CCONJ
inlawrev-3407	648	29	pays	pay	VERB
inlawrev-3407	648	30	the	the	DET
inlawrev-3407	648	31	lawyer	lawyer	NOUN
inlawrev-3407	648	32	to	to	PART
inlawrev-3407	648	33	render	render	VERB
inlawrev-3407	648	34	legal	legal	ADJ
inlawrev-3407	648	35	services	service	NOUN
inlawrev-3407	648	36	for	for	ADP
inlawrev-3407	648	37	another	another	PRON
inlawrev-3407	648	38	to	to	PART
inlawrev-3407	648	39	direct	direct	VERB
inlawrev-3407	648	40	or	or	CCONJ
inlawrev-3407	648	41	regulate	regulate	VERB
inlawrev-3407	648	42	the	the	DET
inlawrev-3407	648	43	lawyer	lawyer	NOUN
inlawrev-3407	648	44	's	's	PART
inlawrev-3407	648	45	professional	professional	ADJ
inlawrev-3407	648	46	judgment	judgment	NOUN
inlawrev-3407	648	47	in	in	ADP
inlawrev-3407	648	48	rendering	render	VERB
inlawrev-3407	648	49	such	such	ADJ
inlawrev-3407	648	50	legal	legal	ADJ
inlawrev-3407	648	51	services	service	NOUN
inlawrev-3407	648	52	.	.	PUNCT
inlawrev-3407	649	1	"^^^	"^^^	PUNCT
inlawrev-3407	650	1	it	it	PRON
inlawrev-3407	650	2	is	be	AUX
inlawrev-3407	650	3	unfortunate	unfortunate	ADJ
inlawrev-3407	650	4	that	that	SCONJ
inlawrev-3407	650	5	the	the	DET
inlawrev-3407	650	6	aba	aba	PROPN
inlawrev-3407	650	7	does	do	AUX
inlawrev-3407	650	8	not	not	PART
inlawrev-3407	650	9	advocate	advocate	VERB
inlawrev-3407	650	10	permitting	permit	VERB
inlawrev-3407	650	11	lawyers	lawyer	NOUN
inlawrev-3407	650	12	themselves	themselves	PRON
inlawrev-3407	650	13	to	to	PART
inlawrev-3407	650	14	make	make	VERB
inlawrev-3407	650	15	such	such	ADJ
inlawrev-3407	650	16	judgment	judgment	NOUN
inlawrev-3407	650	17	calls	call	NOUN
inlawrev-3407	650	18	.	.	PUNCT
inlawrev-3407	651	1	iv	iv	X
inlawrev-3407	651	2	.	.	PUNCT
inlawrev-3407	651	3	fallacies	fallacy	NOUN
inlawrev-3407	651	4	in	in	ADP
inlawrev-3407	651	5	the	the	DET
inlawrev-3407	651	6	aba	aba	PROPN
inlawrev-3407	651	7	's	's	PART
inlawrev-3407	651	8	position	position	NOUN
inlawrev-3407	651	9	there	there	PRON
inlawrev-3407	651	10	is	be	VERB
inlawrev-3407	651	11	a	a	DET
inlawrev-3407	651	12	spectrum	spectrum	NOUN
inlawrev-3407	651	13	ofpossibilities	ofpossibilitie	NOUN
inlawrev-3407	651	14	along	along	ADP
inlawrev-3407	651	15	which	which	DET
inlawrev-3407	651	16	lawyer	lawyer	NOUN
inlawrev-3407	651	17	-	-	PUNCT
inlawrev-3407	651	18	nonlawyer	nonlawyer	NOUN
inlawrev-3407	651	19	ventures	venture	NOUN
inlawrev-3407	651	20	could	could	AUX
inlawrev-3407	651	21	fall.^	fall.^	VERB
inlawrev-3407	651	22	°	°	NOUN
inlawrev-3407	651	23	^	^	PUNCT
inlawrev-3407	651	24	at	at	ADP
inlawrev-3407	651	25	one	one	NUM
inlawrev-3407	651	26	end	end	NOUN
inlawrev-3407	651	27	of	of	ADP
inlawrev-3407	651	28	this	this	DET
inlawrev-3407	651	29	spectrum	spectrum	NOUN
inlawrev-3407	651	30	is	be	AUX
inlawrev-3407	651	31	the	the	DET
inlawrev-3407	651	32	aba	aba	PROPN
inlawrev-3407	651	33	's	's	PART
inlawrev-3407	651	34	position—^the	position—^the	PRON
inlawrev-3407	651	35	model	model	NOUN
inlawrev-3407	651	36	rules.^	rules.^	NOUN
inlawrev-3407	651	37	°	°	PROPN
inlawrev-3407	651	38	^	^	PUNCT
inlawrev-3407	651	39	the	the	DET
inlawrev-3407	651	40	aba	aba	PROPN
inlawrev-3407	651	41	's	's	PART
inlawrev-3407	651	42	view	view	NOUN
inlawrev-3407	651	43	represents	represent	VERB
inlawrev-3407	651	44	the	the	DET
inlawrev-3407	651	45	complete	complete	ADJ
inlawrev-3407	651	46	prohibition	prohibition	NOUN
inlawrev-3407	651	47	ofany	ofany	NOUN
inlawrev-3407	651	48	nonlawyer	nonlawyer	NOUN
inlawrev-3407	651	49	organization	organization	PROPN
inlawrev-3407	651	50	in	in	ADP
inlawrev-3407	651	51	providing	provide	VERB
inlawrev-3407	651	52	legal	legal	ADJ
inlawrev-3407	651	53	services	service	NOUN
inlawrev-3407	651	54	to	to	ADP
inlawrev-3407	651	55	clients	client	NOUN
inlawrev-3407	651	56	,	,	PUNCT
inlawrev-3407	651	57	but	but	CCONJ
inlawrev-3407	651	58	only	only	ADV
inlawrev-3407	651	59	if	if	SCONJ
inlawrev-3407	651	60	:	:	PUNCT
inlawrev-3407	651	61	(	(	PUNCT
inlawrev-3407	651	62	1	1	X
inlawrev-3407	651	63	)	)	PUNCT
inlawrev-3407	651	64	the	the	DET
inlawrev-3407	651	65	partnership	partnership	NOUN
inlawrev-3407	651	66	or	or	CCONJ
inlawrev-3407	651	67	organization	organization	NOUN
inlawrev-3407	651	68	has	have	VERB
inlawrev-3407	651	69	as	as	ADP
inlawrev-3407	651	70	its	its	PRON
inlawrev-3407	651	71	sole	sole	ADJ
inlawrev-3407	651	72	purpose	purpose	NOUN
inlawrev-3407	651	73	providing	provide	VERB
inlawrev-3407	651	74	legal	legal	ADJ
inlawrev-3407	651	75	services	service	NOUN
inlawrev-3407	651	76	to	to	ADP
inlawrev-3407	651	77	clients	client	NOUN
inlawrev-3407	651	78	;	;	PUNCT
inlawrev-3407	651	79	(	(	PUNCT
inlawrev-3407	651	80	2	2	X
inlawrev-3407	651	81	)	)	PUNCT
inlawrev-3407	651	82	all	all	DET
inlawrev-3407	651	83	persons	person	NOUN
inlawrev-3407	651	84	having	have	VERB
inlawrev-3407	651	85	such	such	ADJ
inlawrev-3407	651	86	managerial	managerial	ADJ
inlawrev-3407	651	87	authority	authority	NOUN
inlawrev-3407	651	88	or	or	CCONJ
inlawrev-3407	651	89	holding	hold	VERB
inlawrev-3407	651	90	a	a	DET
inlawrev-3407	651	91	financial	financial	ADJ
inlawrev-3407	651	92	interest	interest	NOUN
inlawrev-3407	651	93	undertake	undertake	NOUN
inlawrev-3407	651	94	to	to	PART
inlawrev-3407	651	95	abide	abide	VERB
inlawrev-3407	651	96	by	by	ADP
inlawrev-3407	651	97	these	these	DET
inlawrev-3407	651	98	rules	rule	NOUN
inlawrev-3407	651	99	of	of	ADP
inlawrev-3407	651	100	professional	professional	ADJ
inlawrev-3407	651	101	conduct	conduct	NOUN
inlawrev-3407	651	102	;	;	PUNCT
inlawrev-3407	651	103	(	(	PUNCT
inlawrev-3407	651	104	3	3	X
inlawrev-3407	651	105	)	)	PUNCT
inlawrev-3407	651	106	the	the	DET
inlawrev-3407	651	107	lawyers	lawyer	NOUN
inlawrev-3407	651	108	who	who	PRON
inlawrev-3407	651	109	have	have	VERB
inlawrev-3407	651	110	a	a	DET
inlawrev-3407	651	111	financial	financial	ADJ
inlawrev-3407	651	112	interest	interest	NOUN
inlawrev-3407	651	113	or	or	CCONJ
inlawrev-3407	651	114	managerial	managerial	ADJ
inlawrev-3407	651	115	authority	authority	NOUN
inlawrev-3407	651	116	in	in	ADP
inlawrev-3407	651	117	the	the	DET
inlawrev-3407	651	118	partnership	partnership	NOUN
inlawrev-3407	651	119	or	or	CCONJ
inlawrev-3407	651	120	organization	organization	NOUN
inlawrev-3407	651	121	undertake	undertake	VERB
inlawrev-3407	651	122	to	to	PART
inlawrev-3407	651	123	be	be	AUX
inlawrev-3407	651	124	responsible	responsible	ADJ
inlawrev-3407	651	125	for	for	ADP
inlawrev-3407	651	126	the	the	DET
inlawrev-3407	651	127	nonlawyer	nonlawyer	NOUN
inlawrev-3407	651	128	participants	participant	NOUN
inlawrev-3407	651	129	to	to	ADP
inlawrev-3407	651	130	the	the	DET
inlawrev-3407	651	131	same	same	ADJ
inlawrev-3407	651	132	extent	extent	NOUN
inlawrev-3407	651	133	as	as	SCONJ
inlawrev-3407	651	134	if	if	SCONJ
inlawrev-3407	651	135	nonlawyer	nonlawyer	ADJ
inlawrev-3407	651	136	participants	participant	NOUN
inlawrev-3407	651	137	were	be	AUX
inlawrev-3407	651	138	lawyers	lawyer	NOUN
inlawrev-3407	651	139	under	under	ADP
inlawrev-3407	651	140	rule	rule	NOUN
inlawrev-3407	651	141	5.1	5.1	NUM
inlawrev-3407	651	142	;	;	PUNCT
inlawrev-3407	651	143	(	(	PUNCT
inlawrev-3407	651	144	4	4	X
inlawrev-3407	651	145	)	)	PUNCT
inlawrev-3407	651	146	the	the	DET
inlawrev-3407	651	147	foregoing	forego	VERB
inlawrev-3407	651	148	conditions	condition	NOUN
inlawrev-3407	651	149	are	be	AUX
inlawrev-3407	651	150	set	set	VERB
inlawrev-3407	651	151	forth	forth	ADV
inlawrev-3407	651	152	in	in	ADP
inlawrev-3407	651	153	writing	writing	NOUN
inlawrev-3407	651	154	.	.	PUNCT
inlawrev-3407	652	1	d.c	d.c	PROPN
inlawrev-3407	652	2	.	.	PUNCT
inlawrev-3407	652	3	rules	rule	NOUN
inlawrev-3407	652	4	of	of	ADP
inlawrev-3407	652	5	professional	professional	ADJ
inlawrev-3407	652	6	conduct	conduct	NOUN
inlawrev-3407	652	7	rule	rule	NOUN
inlawrev-3407	652	8	5.4(b	5.4(b	NUM
inlawrev-3407	652	9	)	)	PUNCT
inlawrev-3407	652	10	(	(	PUNCT
inlawrev-3407	652	11	1998	1998	NUM
inlawrev-3407	652	12	)	)	PUNCT
inlawrev-3407	652	13	.	.	PUNCT
inlawrev-3407	653	1	205	205	NUM
inlawrev-3407	653	2	.	.	PUNCT
inlawrev-3407	654	1	i	i	PRON
inlawrev-3407	654	2	d.	d.	PROPN
inlawrev-3407	654	3	rule	rule	VERB
inlawrev-3407	654	4	5.4	5.4	NUM
inlawrev-3407	654	5	,	,	PUNCT
inlawrev-3407	654	6	cmt	cmt	PROPN
inlawrev-3407	654	7	.	.	PROPN
inlawrev-3407	655	1	7	7	NUM
inlawrev-3407	655	2	.	.	NUM
inlawrev-3407	655	3	206	206	NUM
inlawrev-3407	655	4	.	.	PUNCT
inlawrev-3407	656	1	see	see	VERB
inlawrev-3407	656	2	i	i	PRON
inlawrev-3407	656	3	d.	d.	PROPN
inlawrev-3407	656	4	rule	rule	VERB
inlawrev-3407	656	5	5.4(b	5.4(b	NUM
inlawrev-3407	656	6	)	)	PUNCT
inlawrev-3407	656	7	.	.	PUNCT
inlawrev-3407	657	1	207	207	NUM
inlawrev-3407	657	2	.	.	PUNCT
inlawrev-3407	658	1	i	i	PRON
inlawrev-3407	658	2	d	d	PROPN
inlawrev-3407	658	3	rule	rule	VERB
inlawrev-3407	658	4	5.4(c	5.4(c	NUM
inlawrev-3407	658	5	)	)	PUNCT
inlawrev-3407	658	6	.	.	PUNCT
inlawrev-3407	659	1	208	208	NUM
inlawrev-3407	659	2	.	.	PUNCT
inlawrev-3407	660	1	see	see	VERB
inlawrev-3407	660	2	gilbert	gilbert	PROPN
inlawrev-3407	660	3	&	&	CCONJ
inlawrev-3407	660	4	lempert	lempert	PROPN
inlawrev-3407	660	5	,	,	PUNCT
inlawrev-3407	660	6	supra	supra	PROPN
inlawrev-3407	660	7	note	note	NOUN
inlawrev-3407	660	8	182	182	NUM
inlawrev-3407	660	9	,	,	PUNCT
inlawrev-3407	660	10	at	at	ADP
inlawrev-3407	660	11	409	409	NUM
inlawrev-3407	660	12	.	.	PUNCT
inlawrev-3407	660	13	209	209	NUM
inlawrev-3407	660	14	.	.	PUNCT
inlawrev-3407	661	1	see	see	VERB
inlawrev-3407	661	2	i	i	PROPN
inlawrev-3407	661	3	d	d	PROPN
inlawrev-3407	661	4	2000	2000	NUM
inlawrev-3407	661	5	]	]	PUNCT
inlawrev-3407	661	6	accounting	accounting	NOUN
inlawrev-3407	661	7	firms	firm	NOUN
inlawrev-3407	661	8	621	621	NUM
inlawrev-3407	661	9	position	position	NOUN
inlawrev-3407	661	10	of	of	ADP
inlawrev-3407	661	11	authority	authority	NOUN
inlawrev-3407	661	12	or	or	CCONJ
inlawrev-3407	661	13	financial	financial	ADJ
inlawrev-3407	661	14	interest	interest	NOUN
inlawrev-3407	661	15	in	in	ADP
inlawrev-3407	661	16	a	a	DET
inlawrev-3407	661	17	business	business	NOUN
inlawrev-3407	661	18	that	that	PRON
inlawrev-3407	661	19	includes	include	VERB
inlawrev-3407	661	20	lawyers.^'^	lawyers.^'^	ADP
inlawrev-3407	661	21	the	the	DET
inlawrev-3407	661	22	opposite	opposite	ADJ
inlawrev-3407	661	23	end	end	NOUN
inlawrev-3407	661	24	of	of	ADP
inlawrev-3407	661	25	the	the	DET
inlawrev-3407	661	26	spectrum	spectrum	NOUN
inlawrev-3407	661	27	would	would	AUX
inlawrev-3407	661	28	advocate	advocate	VERB
inlawrev-3407	661	29	a	a	DET
inlawrev-3407	661	30	complete	complete	ADJ
inlawrev-3407	661	31	removal	removal	NOUN
inlawrev-3407	661	32	of	of	ADP
inlawrev-3407	661	33	all	all	DET
inlawrev-3407	661	34	restrictions	restriction	NOUN
inlawrev-3407	661	35	on	on	ADP
inlawrev-3407	661	36	lawyer	lawyer	NOUN
inlawrev-3407	661	37	-	-	PUNCT
inlawrev-3407	661	38	nonlawyer	nonlawyer	NOUN
inlawrev-3407	661	39	relationships.^	relationships.^	NOUN
inlawrev-3407	661	40	'	'	VERB
inlawrev-3407	661	41	*	*	PUNCT
inlawrev-3407	661	42	between	between	ADP
inlawrev-3407	661	43	these	these	DET
inlawrev-3407	661	44	extremes	extreme	NOUN
inlawrev-3407	661	45	is	be	AUX
inlawrev-3407	661	46	a	a	DET
inlawrev-3407	661	47	full	full	ADJ
inlawrev-3407	661	48	gamut	gamut	NOUN
inlawrev-3407	661	49	of	of	ADP
inlawrev-3407	661	50	possible	possible	ADJ
inlawrev-3407	661	51	lawyer	lawyer	NOUN
inlawrev-3407	661	52	-	-	PUNCT
inlawrev-3407	661	53	nonlawyer	nonlawyer	NOUN
inlawrev-3407	661	54	combinations	combination	NOUN
inlawrev-3407	661	55	.	.	PUNCT
inlawrev-3407	662	1	the	the	DET
inlawrev-3407	662	2	d.c	d.c	PROPN
inlawrev-3407	662	3	.	.	PROPN
inlawrev-3407	662	4	approach	approach	PROPN
inlawrev-3407	662	5	,	,	PUNCT
inlawrev-3407	662	6	for	for	ADP
inlawrev-3407	662	7	instance	instance	NOUN
inlawrev-3407	662	8	,	,	PUNCT
inlawrev-3407	662	9	falls	fall	VERB
inlawrev-3407	662	10	somewhere	somewhere	ADV
inlawrev-3407	662	11	between	between	ADP
inlawrev-3407	662	12	these	these	DET
inlawrev-3407	662	13	extremes.^'^	extremes.^'^	PROPN
inlawrev-3407	662	14	whether	whether	SCONJ
inlawrev-3407	662	15	to	to	PART
inlawrev-3407	662	16	permit	permit	VERB
inlawrev-3407	662	17	lawyer	lawyer	NOUN
inlawrev-3407	662	18	-	-	PUNCT
inlawrev-3407	662	19	nonlawyer	nonlawyer	NOUN
inlawrev-3407	662	20	ventures	venture	NOUN
inlawrev-3407	662	21	is	be	AUX
inlawrev-3407	662	22	not	not	PART
inlawrev-3407	662	23	a	a	DET
inlawrev-3407	662	24	simple	simple	ADJ
inlawrev-3407	662	25	question.^'^	question.^'^	NOUN
inlawrev-3407	662	26	on	on	ADP
inlawrev-3407	662	27	one	one	NUM
inlawrev-3407	662	28	hand	hand	NOUN
inlawrev-3407	662	29	,	,	PUNCT
inlawrev-3407	662	30	"	"	PUNCT
inlawrev-3407	662	31	the	the	DET
inlawrev-3407	662	32	public	public	NOUN
inlawrev-3407	662	33	is	be	AUX
inlawrev-3407	662	34	entitled	entitle	VERB
inlawrev-3407	662	35	to	to	PART
inlawrev-3407	662	36	receive	receive	VERB
inlawrev-3407	662	37	legal	legal	ADJ
inlawrev-3407	662	38	services	service	NOUN
inlawrev-3407	662	39	from	from	ADP
inlawrev-3407	662	40	individuals	individual	NOUN
inlawrev-3407	662	41	of	of	ADP
inlawrev-3407	662	42	competence	competence	NOUN
inlawrev-3407	662	43	who	who	PRON
inlawrev-3407	662	44	bring	bring	VERB
inlawrev-3407	662	45	an	an	DET
inlawrev-3407	662	46	undivided	undivided	ADJ
inlawrev-3407	662	47	loyalty	loyalty	NOUN
inlawrev-3407	662	48	to	to	ADP
inlawrev-3407	662	49	the	the	DET
inlawrev-3407	662	50	personal	personal	ADJ
inlawrev-3407	662	51	relationship	relationship	NOUN
inlawrev-3407	662	52	between	between	ADP
inlawrev-3407	662	53	lawyer	lawyer	NOUN
inlawrev-3407	662	54	and	and	CCONJ
inlawrev-3407	662	55	client	client	NOUN
inlawrev-3407	662	56	.	.	PUNCT
inlawrev-3407	663	1	"^	"^	PUNCT
inlawrev-3407	663	2	*	*	PUNCT
inlawrev-3407	663	3	'	'	NOUN
inlawrev-3407	663	4	*	*	NOUN
inlawrev-3407	663	5	on	on	ADP
inlawrev-3407	663	6	the	the	DET
inlawrev-3407	663	7	other	other	ADJ
inlawrev-3407	663	8	hand	hand	NOUN
inlawrev-3407	663	9	,	,	PUNCT
inlawrev-3407	663	10	d.c	d.c	PROPN
inlawrev-3407	663	11	.	.	PROPN
inlawrev-3407	663	12	rule	rule	PROPN
inlawrev-3407	663	13	5.4	5.4	NUM
inlawrev-3407	663	14	rejects	reject	VERB
inlawrev-3407	663	15	the	the	DET
inlawrev-3407	663	16	"	"	PUNCT
inlawrev-3407	663	17	absolute	absolute	ADJ
inlawrev-3407	663	18	prohibition	prohibition	NOUN
inlawrev-3407	663	19	against	against	ADP
inlawrev-3407	663	20	lawyers	lawyer	NOUN
inlawrev-3407	663	21	and	and	CCONJ
inlawrev-3407	663	22	nonlawyers	nonlawyer	NOUN
inlawrev-3407	663	23	joining	join	VERB
inlawrev-3407	663	24	together	together	ADV
inlawrev-3407	663	25	to	to	PART
inlawrev-3407	663	26	provide	provide	VERB
inlawrev-3407	663	27	collaborative	collaborative	ADJ
inlawrev-3407	663	28	services	service	NOUN
inlawrev-3407	663	29	,	,	PUNCT
inlawrev-3407	663	30	but	but	CCONJ
inlawrev-3407	663	31	continues	continue	VERB
inlawrev-3407	663	32	to	to	PART
inlawrev-3407	663	33	impose	impose	VERB
inlawrev-3407	663	34	traditional	traditional	ADJ
inlawrev-3407	663	35	ethical	ethical	ADJ
inlawrev-3407	663	36	requirements	requirement	NOUN
inlawrev-3407	663	37	with	with	ADP
inlawrev-3407	663	38	respect	respect	NOUN
inlawrev-3407	663	39	to	to	ADP
inlawrev-3407	663	40	the	the	DET
inlawrev-3407	663	41	organization	organization	NOUN
inlawrev-3407	663	42	thus	thus	ADV
inlawrev-3407	663	43	created	create	VERB
inlawrev-3407	663	44	.	.	PUNCT
inlawrev-3407	664	1	"^'^	"^'^	PROPN
inlawrev-3407	665	1	certainly	certainly	ADV
inlawrev-3407	665	2	the	the	DET
inlawrev-3407	665	3	dangers	danger	NOUN
inlawrev-3407	665	4	inherent	inherent	ADJ
inlawrev-3407	665	5	in	in	ADP
inlawrev-3407	665	6	permitting	permit	VERB
inlawrev-3407	665	7	lawyer	lawyer	NOUN
inlawrev-3407	665	8	-	-	PUNCT
inlawrev-3407	665	9	accountants	accountant	NOUN
inlawrev-3407	665	10	to	to	PART
inlawrev-3407	665	11	practice	practice	VERB
inlawrev-3407	665	12	law	law	NOUN
inlawrev-3407	665	13	do	do	AUX
inlawrev-3407	665	14	not	not	PART
inlawrev-3407	665	15	justify	justify	VERB
inlawrev-3407	665	16	an	an	DET
inlawrev-3407	665	17	absolute	absolute	ADJ
inlawrev-3407	665	18	ban	ban	NOUN
inlawrev-3407	665	19	.	.	PUNCT
inlawrev-3407	666	1	however	however	ADV
inlawrev-3407	666	2	,	,	PUNCT
inlawrev-3407	666	3	in	in	ADP
inlawrev-3407	666	4	its	its	PRON
inlawrev-3407	666	5	current	current	ADJ
inlawrev-3407	666	6	state	state	NOUN
inlawrev-3407	666	7	.	.	PUNCT
inlawrev-3407	667	1	model	model	NOUN
inlawrev-3407	667	2	rule	rule	NOUN
inlawrev-3407	667	3	5.4	5.4	NUM
inlawrev-3407	667	4	effectively	effectively	ADV
inlawrev-3407	667	5	prevents	prevent	VERB
inlawrev-3407	667	6	the	the	DET
inlawrev-3407	667	7	development	development	NOUN
inlawrev-3407	667	8	ofa	ofa	PROPN
inlawrev-3407	667	9	lawyer	lawyer	NOUN
inlawrev-3407	667	10	-	-	PUNCT
inlawrev-3407	667	11	accountant	accountant	NOUN
inlawrev-3407	667	12	partnership	partnership	NOUN
inlawrev-3407	667	13	that	that	PRON
inlawrev-3407	667	14	works	work	VERB
inlawrev-3407	667	15	to	to	PART
inlawrev-3407	667	16	meet	meet	VERB
inlawrev-3407	667	17	the	the	DET
inlawrev-3407	667	18	needs	need	NOUN
inlawrev-3407	667	19	of	of	ADP
inlawrev-3407	667	20	clients	client	NOUN
inlawrev-3407	667	21	.	.	PUNCT
inlawrev-3407	668	1	a.	a.	NOUN
inlawrev-3407	668	2	a	a	DET
inlawrev-3407	668	3	critical	critical	ADJ
inlawrev-3407	668	4	look	look	NOUN
inlawrev-3407	668	5	at	at	ADP
inlawrev-3407	668	6	model	model	NOUN
inlawrev-3407	668	7	rule	rule	NOUN
inlawrev-3407	668	8	5.4	5.4	NUM
inlawrev-3407	668	9	model	model	NOUN
inlawrev-3407	668	10	rule	rule	NOUN
inlawrev-3407	668	11	5	5	NUM
inlawrev-3407	668	12	.4(a	.4(a	NOUN
inlawrev-3407	668	13	)	)	PUNCT
inlawrev-3407	668	14	deals	deal	NOUN
inlawrev-3407	668	15	with	with	ADP
inlawrev-3407	668	16	the	the	DET
inlawrev-3407	668	17	sharing	share	VERB
inlawrev-3407	668	18	oflegal	oflegal	ADJ
inlawrev-3407	668	19	fees	fee	NOUN
inlawrev-3407	668	20	with	with	ADP
inlawrev-3407	668	21	nonlawyers	nonlawyer	NOUN
inlawrev-3407	668	22	.	.	PUNCT
inlawrev-3407	669	1	two	two	NUM
inlawrev-3407	669	2	general	general	ADJ
inlawrev-3407	669	3	arguments	argument	NOUN
inlawrev-3407	669	4	are	be	AUX
inlawrev-3407	669	5	advanced	advanced	ADJ
inlawrev-3407	669	6	to	to	PART
inlawrev-3407	669	7	support	support	VERB
inlawrev-3407	669	8	this	this	DET
inlawrev-3407	669	9	provision	provision	NOUN
inlawrev-3407	669	10	.	.	PUNCT
inlawrev-3407	670	1	the	the	DET
inlawrev-3407	670	2	first	first	ADJ
inlawrev-3407	670	3	of	of	ADP
inlawrev-3407	670	4	these	these	DET
inlawrev-3407	670	5	arguments	argument	NOUN
inlawrev-3407	670	6	is	be	AUX
inlawrev-3407	670	7	that	that	SCONJ
inlawrev-3407	670	8	the	the	DET
inlawrev-3407	670	9	prohibition	prohibition	NOUN
inlawrev-3407	670	10	ofvirtually	ofvirtually	ADV
inlawrev-3407	670	11	all	all	DET
inlawrev-3407	670	12	fee	fee	NOUN
inlawrev-3407	670	13	sharing	sharing	NOUN
inlawrev-3407	670	14	arrangements	arrangement	NOUN
inlawrev-3407	670	15	ensures	ensure	VERB
inlawrev-3407	670	16	that	that	SCONJ
inlawrev-3407	670	17	the	the	DET
inlawrev-3407	670	18	total	total	ADJ
inlawrev-3407	670	19	fees	fee	NOUN
inlawrev-3407	670	20	paid	pay	VERB
inlawrev-3407	670	21	by	by	ADP
inlawrev-3407	670	22	the	the	DET
inlawrev-3407	670	23	client	client	NOUN
inlawrev-3407	670	24	are	be	AUX
inlawrev-3407	670	25	not	not	PART
inlawrev-3407	670	26	unreasonably	unreasonably	ADV
inlawrev-3407	670	27	high.^*^	high.^*^	NOUN
inlawrev-3407	670	28	many	many	ADJ
inlawrev-3407	670	29	lawyers	lawyer	NOUN
inlawrev-3407	670	30	strenuously	strenuously	ADV
inlawrev-3407	670	31	argue	argue	VERB
inlawrev-3407	670	32	that	that	SCONJ
inlawrev-3407	670	33	permitting	permit	VERB
inlawrev-3407	670	34	an	an	DET
inlawrev-3407	670	35	accounting	accounting	NOUN
inlawrev-3407	670	36	firm	firm	NOUN
inlawrev-3407	670	37	to	to	PART
inlawrev-3407	670	38	set	set	VERB
inlawrev-3407	670	39	a	a	DET
inlawrev-3407	670	40	lawyer	lawyer	NOUN
inlawrev-3407	670	41	's	's	PART
inlawrev-3407	670	42	fees	fee	NOUN
inlawrev-3407	670	43	at	at	ADP
inlawrev-3407	670	44	whatever	whatever	DET
inlawrev-3407	670	45	rate	rate	NOUN
inlawrev-3407	670	46	it	it	PRON
inlawrev-3407	670	47	chooses	choose	VERB
inlawrev-3407	670	48	runs	run	VERB
inlawrev-3407	670	49	the	the	DET
inlawrev-3407	670	50	risk	risk	NOUN
inlawrev-3407	670	51	of	of	ADP
inlawrev-3407	670	52	such	such	ADJ
inlawrev-3407	670	53	fees	fee	NOUN
inlawrev-3407	670	54	becoming	become	VERB
inlawrev-3407	670	55	unreasonable.^*^	unreasonable.^*^	NOUN
inlawrev-3407	670	56	after	after	ADV
inlawrev-3407	670	57	all	all	ADV
inlawrev-3407	670	58	,	,	PUNCT
inlawrev-3407	670	59	"	"	PUNCT
inlawrev-3407	670	60	[	[	PUNCT
inlawrev-3407	670	61	fjor	fjor	ADJ
inlawrev-3407	670	62	-	-	PUNCT
inlawrev-3407	670	63	profit	profit	NOUN
inlawrev-3407	670	64	corporations	corporation	NOUN
inlawrev-3407	670	65	,	,	PUNCT
inlawrev-3407	670	66	by	by	ADP
inlawrev-3407	670	67	definition	definition	NOUN
inlawrev-3407	670	68	,	,	PUNCT
inlawrev-3407	670	69	are	be	AUX
inlawrev-3407	670	70	motivated	motivate	VERB
inlawrev-3407	670	71	by	by	ADP
inlawrev-3407	670	72	anticipated	anticipate	VERB
inlawrev-3407	670	73	profits	profit	NOUN
inlawrev-3407	670	74	and	and	CCONJ
inlawrev-3407	670	75	are	be	AUX
inlawrev-3407	670	76	concerned	concern	VERB
inlawrev-3407	670	77	with	with	ADP
inlawrev-3407	670	78	the	the	DET
inlawrev-3407	670	79	'	'	PUNCT
inlawrev-3407	670	80	bottom	bottom	ADJ
inlawrev-3407	670	81	line	line	NOUN
inlawrev-3407	670	82	.	.	PUNCT
inlawrev-3407	670	83	'"^*^	'"^*^	NOUN
inlawrev-3407	670	84	this	this	DET
inlawrev-3407	670	85	argument	argument	NOUN
inlawrev-3407	670	86	is	be	AUX
inlawrev-3407	670	87	flawed	flaw	VERB
inlawrev-3407	670	88	in	in	ADP
inlawrev-3407	670	89	at	at	ADV
inlawrev-3407	670	90	least	least	ADV
inlawrev-3407	670	91	two	two	NUM
inlawrev-3407	670	92	respects	respect	NOUN
inlawrev-3407	670	93	:	:	PUNCT
inlawrev-3407	670	94	it	it	PRON
inlawrev-3407	670	95	suggests	suggest	VERB
inlawrev-3407	670	96	both	both	CCONJ
inlawrev-3407	670	97	that	that	SCONJ
inlawrev-3407	670	98	currently	currently	ADV
inlawrev-3407	670	99	legal	legal	ADJ
inlawrev-3407	670	100	fees	fee	NOUN
inlawrev-3407	670	101	are	be	AUX
inlawrev-3407	670	102	not	not	PART
inlawrev-3407	670	103	excessive	excessive	ADJ
inlawrev-3407	670	104	and	and	CCONJ
inlawrev-3407	670	105	that	that	SCONJ
inlawrev-3407	670	106	an	an	DET
inlawrev-3407	670	107	accounting	accounting	NOUN
inlawrev-3407	670	108	firm	firm	NOUN
inlawrev-3407	670	109	would	would	AUX
inlawrev-3407	670	110	not	not	PART
inlawrev-3407	670	111	be	be	AUX
inlawrev-3407	670	112	forced	force	VERB
inlawrev-3407	670	113	to	to	PART
inlawrev-3407	670	114	offer	offer	VERB
inlawrev-3407	670	115	competitive	competitive	ADJ
inlawrev-3407	670	116	prices	price	NOUN
inlawrev-3407	670	117	for	for	ADP
inlawrev-3407	670	118	the	the	DET
inlawrev-3407	670	119	legal	legal	ADJ
inlawrev-3407	670	120	services	service	NOUN
inlawrev-3407	670	121	it	it	PRON
inlawrev-3407	670	122	provided	provide	VERB
inlawrev-3407	670	123	.	.	PUNCT
inlawrev-3407	671	1	certainly	certainly	ADV
inlawrev-3407	671	2	many	many	ADJ
inlawrev-3407	671	3	clients	client	NOUN
inlawrev-3407	671	4	of	of	ADP
inlawrev-3407	671	5	law	law	NOUN
inlawrev-3407	671	6	firms	firm	NOUN
inlawrev-3407	671	7	would	would	AUX
inlawrev-3407	671	8	argue	argue	VERB
inlawrev-3407	671	9	that	that	SCONJ
inlawrev-3407	671	10	the	the	DET
inlawrev-3407	671	11	fees	fee	NOUN
inlawrev-3407	671	12	they	they	PRON
inlawrev-3407	671	13	currently	currently	ADV
inlawrev-3407	671	14	pay	pay	VERB
inlawrev-3407	671	15	are	be	AUX
inlawrev-3407	671	16	excessive.^*^	excessive.^*^	NOUN
inlawrev-3407	671	17	moreover	moreover	ADV
inlawrev-3407	671	18	,	,	PUNCT
inlawrev-3407	671	19	to	to	PART
inlawrev-3407	671	20	suggest	suggest	VERB
inlawrev-3407	671	21	that	that	SCONJ
inlawrev-3407	671	22	an	an	DET
inlawrev-3407	671	23	accounting	accounting	NOUN
inlawrev-3407	671	24	firm	firm	NOUN
inlawrev-3407	671	25	could	could	AUX
inlawrev-3407	671	26	violate	violate	VERB
inlawrev-3407	671	27	basic	basic	ADJ
inlawrev-3407	671	28	210	210	NUM
inlawrev-3407	671	29	.	.	PUNCT
inlawrev-3407	672	1	see	see	VERB
inlawrev-3407	672	2	i	i	PRON
inlawrev-3407	672	3	d.	d.	PROPN
inlawrev-3407	672	4	211	211	NUM
inlawrev-3407	672	5	.	.	PUNCT
inlawrev-3407	673	1	see	see	VERB
inlawrev-3407	673	2	i	i	PRON
inlawrev-3407	673	3	d.	d.	PROPN
inlawrev-3407	673	4	212	212	NUM
inlawrev-3407	673	5	.	.	PUNCT
inlawrev-3407	674	1	see	see	VERB
inlawrev-3407	674	2	i	i	PRON
inlawrev-3407	674	3	d.	d.	PROPN
inlawrev-3407	674	4	213	213	NUM
inlawrev-3407	674	5	.	.	PUNCT
inlawrev-3407	675	1	see	see	VERB
inlawrev-3407	675	2	i	i	PRON
inlawrev-3407	675	3	d.	d.	PROPN
inlawrev-3407	675	4	214	214	NUM
inlawrev-3407	675	5	.	.	PUNCT
inlawrev-3407	676	1	lawyers	lawyer	NOUN
inlawrev-3407	676	2	'	'	PART
inlawrev-3407	676	3	aiding	aid	VERB
inlawrev-3407	676	4	unauthorized	unauthorized	ADJ
inlawrev-3407	676	5	practice	practice	NOUN
inlawrev-3407	676	6	,	,	PUNCT
inlawrev-3407	676	7	supra	supra	PROPN
inlawrev-3407	676	8	note	note	NOUN
inlawrev-3407	676	9	39	39	NUM
inlawrev-3407	676	10	,	,	PUNCT
inlawrev-3407	676	11	at	at	ADP
inlawrev-3407	676	12	2	2	NUM
inlawrev-3407	676	13	1	1	NUM
inlawrev-3407	676	14	:	:	SYM
inlawrev-3407	676	15	8202	8202	NUM
inlawrev-3407	676	16	.	.	PUNCT
inlawrev-3407	677	1	215	215	NUM
inlawrev-3407	677	2	.	.	PUNCT
inlawrev-3407	678	1	d.c	d.c	PROPN
inlawrev-3407	678	2	.	.	PUNCT
inlawrev-3407	678	3	rules	rule	NOUN
inlawrev-3407	678	4	of	of	ADP
inlawrev-3407	678	5	professional	professional	ADJ
inlawrev-3407	678	6	conduct	conduct	NOUN
inlawrev-3407	678	7	rule	rule	NOUN
inlawrev-3407	678	8	5.4	5.4	NUM
inlawrev-3407	678	9	,	,	PUNCT
inlawrev-3407	678	10	cmt	cmt	PROPN
inlawrev-3407	678	11	.	.	PROPN
inlawrev-3407	678	12	4	4	NUM
inlawrev-3407	678	13	(	(	PUNCT
inlawrev-3407	678	14	1	1	NUM
inlawrev-3407	678	15	998	998	NUM
inlawrev-3407	678	16	)	)	PUNCT
inlawrev-3407	678	17	.	.	PUNCT
inlawrev-3407	679	1	216	216	NUM
inlawrev-3407	679	2	.	.	PUNCT
inlawrev-3407	680	1	see	see	VERB
inlawrev-3407	680	2	aba	aba	PROPN
inlawrev-3407	680	3	comm	comm	NOUN
inlawrev-3407	680	4	.	.	PUNCT
inlawrev-3407	681	1	on	on	ADP
inlawrev-3407	681	2	ethics	ethic	NOUN
inlawrev-3407	681	3	and	and	CCONJ
inlawrev-3407	681	4	professional	professional	ADJ
inlawrev-3407	681	5	responsibility	responsibility	NOUN
inlawrev-3407	681	6	,	,	PUNCT
inlawrev-3407	681	7	informal	informal	ADJ
inlawrev-3407	681	8	op	op	NOUN
inlawrev-3407	681	9	.	.	PUNCT
inlawrev-3407	682	1	86	86	NUM
inlawrev-3407	682	2	-	-	SYM
inlawrev-3407	682	3	1519	1519	NUM
inlawrev-3407	682	4	(	(	PUNCT
inlawrev-3407	682	5	1986	1986	NUM
inlawrev-3407	682	6	)	)	PUNCT
inlawrev-3407	682	7	.	.	PUNCT
inlawrev-3407	683	1	2	2	NUM
inlawrev-3407	683	2	1	1	NUM
inlawrev-3407	683	3	7	7	NUM
inlawrev-3407	683	4	.	.	PUNCT
inlawrev-3407	683	5	seeabacomm	seeabacomm	NOUN
inlawrev-3407	683	6	.	.	PUNCT
inlawrev-3407	684	1	on	on	ADP
inlawrev-3407	684	2	ethics	ethic	NOUN
inlawrev-3407	684	3	and	and	CCONJ
inlawrev-3407	684	4	professional	professional	ADJ
inlawrev-3407	684	5	responsibility	responsibility	NOUN
inlawrev-3407	684	6	,	,	PUNCT
inlawrev-3407	684	7	formal	formal	ADJ
inlawrev-3407	684	8	op	op	NOUN
inlawrev-3407	684	9	.	.	PUNCT
inlawrev-3407	685	1	95	95	NUM
inlawrev-3407	685	2	-	-	SYM
inlawrev-3407	685	3	392	392	NUM
inlawrev-3407	685	4	(	(	PUNCT
inlawrev-3407	685	5	1	1	NUM
inlawrev-3407	685	6	995	995	NUM
inlawrev-3407	685	7	)	)	PUNCT
inlawrev-3407	685	8	.	.	PUNCT
inlawrev-3407	686	1	218	218	NUM
inlawrev-3407	686	2	.	.	PUNCT
inlawrev-3407	687	1	i	i	PRON
inlawrev-3407	687	2	d	d	PROPN
inlawrev-3407	687	3	219	219	PROPN
inlawrev-3407	687	4	.	.	PUNCT
inlawrev-3407	688	1	see	see	VERB
inlawrev-3407	688	2	amy	amy	PROPN
inlawrev-3407	688	3	stevens	stevens	PROPN
inlawrev-3407	688	4	,	,	PUNCT
inlawrev-3407	688	5	the	the	DET
inlawrev-3407	688	6	business	business	NOUN
inlawrev-3407	688	7	oflaw	oflaw	NOUN
inlawrev-3407	688	8	,	,	PUNCT
inlawrev-3407	688	9	lawyers	lawyer	NOUN
inlawrev-3407	688	10	and	and	CCONJ
inlawrev-3407	688	11	clients	client	NOUN
inlawrev-3407	688	12	,	,	PUNCT
inlawrev-3407	688	13	wall	wall	PROPN
inlawrev-3407	688	14	st	st	PROPN
inlawrev-3407	688	15	.	.	PROPN
inlawrev-3407	688	16	j.	j.	PROPN
inlawrev-3407	688	17	,	,	PUNCT
inlawrev-3407	688	18	sept	sept	PROPN
inlawrev-3407	688	19	.	.	PROPN
inlawrev-3407	688	20	16	16	NUM
inlawrev-3407	688	21	,	,	PUNCT
inlawrev-3407	688	22	1	1	NUM
inlawrev-3407	688	23	994	994	NUM
inlawrev-3407	688	24	,	,	PUNCT
inlawrev-3407	688	25	at	at	ADP
inlawrev-3407	688	26	b5	b5	PROPN
inlawrev-3407	688	27	(	(	PUNCT
inlawrev-3407	688	28	reporting	report	VERB
inlawrev-3407	688	29	on	on	ADP
inlawrev-3407	688	30	a	a	DET
inlawrev-3407	688	31	survey	survey	NOUN
inlawrev-3407	688	32	where	where	SCONJ
inlawrev-3407	688	33	59	59	NUM
inlawrev-3407	688	34	%	%	NOUN
inlawrev-3407	688	35	ofrespondents	ofrespondent	NOUN
inlawrev-3407	688	36	described	describe	VERB
inlawrev-3407	688	37	lawyers	lawyer	NOUN
inlawrev-3407	688	38	as	as	ADP
inlawrev-3407	688	39	greedy	greedy	ADJ
inlawrev-3407	688	40	and	and	CCONJ
inlawrev-3407	688	41	63	63	NUM
inlawrev-3407	688	42	%	%	NOUN
inlawrev-3407	688	43	felt	feel	VERB
inlawrev-3407	688	44	they	they	PRON
inlawrev-3407	688	45	make	make	VERB
inlawrev-3407	688	46	too	too	ADV
inlawrev-3407	688	47	much	much	ADJ
inlawrev-3407	688	48	money	money	NOUN
inlawrev-3407	688	49	)	)	PUNCT
inlawrev-3407	688	50	.	.	PUNCT
inlawrev-3407	689	1	622	622	NUM
inlawrev-3407	689	2	indiana	indiana	PROPN
inlawrev-3407	689	3	law	law	PROPN
inlawrev-3407	689	4	review	review	NOUN
inlawrev-3407	689	5	[	[	X
inlawrev-3407	689	6	vol	vol	NOUN
inlawrev-3407	689	7	.	.	PUNCT
inlawrev-3407	690	1	33	33	NUM
inlawrev-3407	690	2	:	:	SYM
inlawrev-3407	690	3	599	599	NUM
inlawrev-3407	690	4	laws	law	NOUN
inlawrev-3407	690	5	of	of	ADP
inlawrev-3407	690	6	economics	economic	NOUN
inlawrev-3407	690	7	and	and	CCONJ
inlawrev-3407	690	8	charge	charge	NOUN
inlawrev-3407	690	9	rates	rate	NOUN
inlawrev-3407	690	10	that	that	PRON
inlawrev-3407	690	11	are	be	AUX
inlawrev-3407	690	12	out	out	ADP
inlawrev-3407	690	13	of	of	ADP
inlawrev-3407	690	14	proportion	proportion	NOUN
inlawrev-3407	690	15	with	with	ADP
inlawrev-3407	690	16	its	its	PRON
inlawrev-3407	690	17	law	law	NOUN
inlawrev-3407	690	18	firm	firm	NOUN
inlawrev-3407	690	19	competitors	competitor	NOUN
inlawrev-3407	690	20	is	be	AUX
inlawrev-3407	690	21	ludicrous	ludicrous	ADJ
inlawrev-3407	690	22	.	.	PUNCT
inlawrev-3407	691	1	first	first	ADV
inlawrev-3407	691	2	,	,	PUNCT
inlawrev-3407	691	3	the	the	DET
inlawrev-3407	691	4	prudent	prudent	ADJ
inlawrev-3407	691	5	client	client	NOUN
inlawrev-3407	691	6	will	will	AUX
inlawrev-3407	691	7	always	always	ADV
inlawrev-3407	691	8	check	check	VERB
inlawrev-3407	691	9	the	the	DET
inlawrev-3407	691	10	competitor	competitor	NOUN
inlawrev-3407	691	11	's	's	PART
inlawrev-3407	691	12	rates	rate	NOUN
inlawrev-3407	691	13	.	.	PUNCT
inlawrev-3407	692	1	if	if	SCONJ
inlawrev-3407	692	2	accounting	accounting	NOUN
inlawrev-3407	692	3	firms	firm	NOUN
inlawrev-3407	692	4	were	be	AUX
inlawrev-3407	692	5	typically	typically	ADV
inlawrev-3407	692	6	charging	charge	VERB
inlawrev-3407	692	7	rates	rate	NOUN
inlawrev-3407	692	8	well	well	ADV
inlawrev-3407	692	9	in	in	ADP
inlawrev-3407	692	10	excess	excess	NOUN
inlawrev-3407	692	11	of	of	ADP
inlawrev-3407	692	12	legal	legal	ADJ
inlawrev-3407	692	13	firms	firm	NOUN
inlawrev-3407	692	14	for	for	ADP
inlawrev-3407	692	15	identical	identical	ADJ
inlawrev-3407	692	16	services	service	NOUN
inlawrev-3407	692	17	,	,	PUNCT
inlawrev-3407	692	18	it	it	PRON
inlawrev-3407	692	19	is	be	AUX
inlawrev-3407	692	20	reasonable	reasonable	ADJ
inlawrev-3407	692	21	to	to	PART
inlawrev-3407	692	22	conclude	conclude	VERB
inlawrev-3407	692	23	that	that	SCONJ
inlawrev-3407	692	24	accounting	accounting	NOUN
inlawrev-3407	692	25	firms	firm	NOUN
inlawrev-3407	692	26	would	would	AUX
inlawrev-3407	692	27	lose	lose	VERB
inlawrev-3407	692	28	business	business	NOUN
inlawrev-3407	692	29	to	to	ADP
inlawrev-3407	692	30	the	the	DET
inlawrev-3407	692	31	cheaper	cheap	ADJ
inlawrev-3407	692	32	,	,	PUNCT
inlawrev-3407	692	33	yet	yet	ADV
inlawrev-3407	692	34	equally	equally	ADV
inlawrev-3407	692	35	as	as	ADV
inlawrev-3407	692	36	competent	competent	ADJ
inlawrev-3407	692	37	,	,	PUNCT
inlawrev-3407	692	38	law	law	NOUN
inlawrev-3407	692	39	firms	firm	NOUN
inlawrev-3407	692	40	.	.	PUNCT
inlawrev-3407	693	1	secondly	secondly	ADV
inlawrev-3407	693	2	,	,	PUNCT
inlawrev-3407	693	3	permitting	permit	VERB
inlawrev-3407	693	4	accounting	accounting	NOUN
inlawrev-3407	693	5	firms	firm	NOUN
inlawrev-3407	693	6	to	to	PART
inlawrev-3407	693	7	offer	offer	VERB
inlawrev-3407	693	8	legal	legal	ADJ
inlawrev-3407	693	9	services	service	NOUN
inlawrev-3407	693	10	would	would	AUX
inlawrev-3407	693	11	likely	likely	ADV
inlawrev-3407	693	12	increase	increase	VERB
inlawrev-3407	693	13	efficiency	efficiency	NOUN
inlawrev-3407	693	14	by	by	ADP
inlawrev-3407	693	15	enabling	enable	VERB
inlawrev-3407	693	16	the	the	DET
inlawrev-3407	693	17	organization	organization	NOUN
inlawrev-3407	693	18	to	to	PART
inlawrev-3407	693	19	address	address	VERB
inlawrev-3407	693	20	both	both	CCONJ
inlawrev-3407	693	21	legal	legal	ADJ
inlawrev-3407	693	22	and	and	CCONJ
inlawrev-3407	693	23	extralegal	extralegal	ADJ
inlawrev-3407	693	24	issues	issue	NOUN
inlawrev-3407	693	25	concurrently.^^^	concurrently.^^^	NOUN
inlawrev-3407	693	26	proponents	proponent	NOUN
inlawrev-3407	693	27	have	have	AUX
inlawrev-3407	693	28	long	long	ADV
inlawrev-3407	693	29	believed	believe	VERB
inlawrev-3407	693	30	that	that	SCONJ
inlawrev-3407	693	31	such	such	DET
inlawrev-3407	693	32	a	a	DET
inlawrev-3407	693	33	relationship	relationship	NOUN
inlawrev-3407	693	34	would	would	AUX
inlawrev-3407	693	35	"	"	PUNCT
inlawrev-3407	693	36	foster	foster	ADJ
inlawrev-3407	693	37	competition	competition	NOUN
inlawrev-3407	693	38	,	,	PUNCT
inlawrev-3407	693	39	resulting	result	VERB
inlawrev-3407	693	40	in	in	ADP
inlawrev-3407	693	41	lower	low	ADJ
inlawrev-3407	693	42	prices	price	NOUN
inlawrev-3407	693	43	and	and	CCONJ
inlawrev-3407	693	44	more	more	ADJ
inlawrev-3407	693	45	services	service	NOUN
inlawrev-3407	693	46	.	.	PUNCT
inlawrev-3407	694	1	"^^	"^^	PROPN
inlawrev-3407	694	2	'	'	PUNCT
inlawrev-3407	694	3	as	as	ADV
inlawrev-3407	694	4	such	such	ADJ
inlawrev-3407	694	5	,	,	PUNCT
inlawrev-3407	694	6	it	it	PRON
inlawrev-3407	694	7	would	would	AUX
inlawrev-3407	694	8	be	be	AUX
inlawrev-3407	694	9	preferable	preferable	ADJ
inlawrev-3407	694	10	for	for	SCONJ
inlawrev-3407	694	11	a	a	DET
inlawrev-3407	694	12	client	client	NOUN
inlawrev-3407	694	13	to	to	PART
inlawrev-3407	694	14	be	be	AUX
inlawrev-3407	694	15	able	able	ADJ
inlawrev-3407	694	16	to	to	PART
inlawrev-3407	694	17	receive	receive	VERB
inlawrev-3407	694	18	both	both	CCONJ
inlawrev-3407	694	19	legal	legal	ADJ
inlawrev-3407	694	20	and	and	CCONJ
inlawrev-3407	694	21	accounting	accounting	NOUN
inlawrev-3407	694	22	services	service	NOUN
inlawrev-3407	694	23	from	from	ADP
inlawrev-3407	694	24	one	one	NUM
inlawrev-3407	694	25	provider	provider	NOUN
inlawrev-3407	694	26	.	.	PUNCT
inlawrev-3407	695	1	the	the	DET
inlawrev-3407	695	2	second	second	ADJ
inlawrev-3407	695	3	argument	argument	NOUN
inlawrev-3407	695	4	in	in	ADP
inlawrev-3407	695	5	favorofmodel	favorofmodel	NOUN
inlawrev-3407	695	6	rule	rule	NOUN
inlawrev-3407	695	7	5.4(a)—avoiding	5.4(a)—avoide	VERB
inlawrev-3407	695	8	the	the	DET
inlawrev-3407	695	9	possibility	possibility	NOUN
inlawrev-3407	695	10	of	of	ADP
inlawrev-3407	695	11	nonlawyer	nonlawyer	NOUN
inlawrev-3407	695	12	interference	interference	NOUN
inlawrev-3407	695	13	with	with	ADP
inlawrev-3407	695	14	the	the	DET
inlawrev-3407	695	15	exercise	exercise	NOUN
inlawrev-3407	695	16	of	of	ADP
inlawrev-3407	695	17	a	a	DET
inlawrev-3407	695	18	lawyer	lawyer	NOUN
inlawrev-3407	695	19	's	's	PART
inlawrev-3407	695	20	independent	independent	ADJ
inlawrev-3407	695	21	professional	professional	ADJ
inlawrev-3407	695	22	judgment^^^—has	judgment^^^—has	PROPN
inlawrev-3407	695	23	some	some	DET
inlawrev-3407	695	24	merit	merit	NOUN
inlawrev-3407	695	25	.	.	PUNCT
inlawrev-3407	696	1	this	this	PRON
inlawrev-3407	696	2	serves	serve	VERB
inlawrev-3407	696	3	to	to	PART
inlawrev-3407	696	4	protect	protect	VERB
inlawrev-3407	696	5	clients	client	NOUN
inlawrev-3407	696	6	by	by	ADP
inlawrev-3407	696	7	increasing	increase	VERB
inlawrev-3407	696	8	the	the	DET
inlawrev-3407	696	9	likelihood	likelihood	NOUN
inlawrev-3407	696	10	that	that	SCONJ
inlawrev-3407	696	11	they	they	PRON
inlawrev-3407	696	12	will	will	AUX
inlawrev-3407	696	13	receive	receive	VERB
inlawrev-3407	696	14	competent	competent	ADJ
inlawrev-3407	696	15	legal	legal	ADJ
inlawrev-3407	696	16	services.^^^	services.^^^	PROPN
inlawrev-3407	696	17	however	however	ADV
inlawrev-3407	696	18	,	,	PUNCT
inlawrev-3407	696	19	the	the	DET
inlawrev-3407	696	20	sweep	sweep	NOUN
inlawrev-3407	696	21	of	of	ADP
inlawrev-3407	696	22	the	the	DET
inlawrev-3407	696	23	rule	rule	NOUN
inlawrev-3407	696	24	is	be	AUX
inlawrev-3407	696	25	too	too	ADV
inlawrev-3407	696	26	broad	broad	ADJ
inlawrev-3407	696	27	as	as	SCONJ
inlawrev-3407	696	28	it	it	PRON
inlawrev-3407	696	29	bans	ban	VERB
inlawrev-3407	696	30	"	"	PUNCT
inlawrev-3407	696	31	innovative	innovative	ADJ
inlawrev-3407	696	32	forms	form	NOUN
inlawrev-3407	696	33	of	of	ADP
inlawrev-3407	696	34	practice	practice	NOUN
inlawrev-3407	696	35	even	even	ADV
inlawrev-3407	696	36	in	in	ADP
inlawrev-3407	696	37	situations	situation	NOUN
inlawrev-3407	696	38	where	where	SCONJ
inlawrev-3407	696	39	the	the	DET
inlawrev-3407	696	40	risk	risk	NOUN
inlawrev-3407	696	41	that	that	PRON
inlawrev-3407	696	42	a	a	DET
inlawrev-3407	696	43	client	client	NOUN
inlawrev-3407	696	44	will	will	AUX
inlawrev-3407	696	45	be	be	AUX
inlawrev-3407	696	46	exposed	expose	VERB
inlawrev-3407	696	47	to	to	ADP
inlawrev-3407	696	48	professional	professional	ADJ
inlawrev-3407	696	49	incompetence	incompetence	NOUN
inlawrev-3407	696	50	is	be	AUX
inlawrev-3407	696	51	negligible	negligible	ADJ
inlawrev-3407	696	52	.	.	PUNCT
inlawrev-3407	697	1	"^^	"^^	PUNCT
inlawrev-3407	697	2	"	"	PUNCT
inlawrev-3407	697	3	*	*	PUNCT
inlawrev-3407	697	4	again	again	ADV
inlawrev-3407	697	5	,	,	PUNCT
inlawrev-3407	697	6	a	a	DET
inlawrev-3407	697	7	business	business	NOUN
inlawrev-3407	697	8	arrangement	arrangement	NOUN
inlawrev-3407	697	9	made	make	VERB
inlawrev-3407	697	10	up	up	ADP
inlawrev-3407	697	11	of	of	ADP
inlawrev-3407	697	12	both	both	DET
inlawrev-3407	697	13	lawyers	lawyer	NOUN
inlawrev-3407	697	14	and	and	CCONJ
inlawrev-3407	697	15	nonlawyers	nonlawyer	NOUN
inlawrev-3407	697	16	would	would	AUX
inlawrev-3407	697	17	benefit	benefit	VERB
inlawrev-3407	697	18	consumers	consumer	NOUN
inlawrev-3407	697	19	by	by	ADP
inlawrev-3407	697	20	reducing	reduce	VERB
inlawrev-3407	697	21	costs	cost	NOUN
inlawrev-3407	697	22	and	and	CCONJ
inlawrev-3407	697	23	creating	create	VERB
inlawrev-3407	697	24	new	new	ADJ
inlawrev-3407	697	25	services.^^^	services.^^^	PROPN
inlawrev-3407	697	26	a	a	DET
inlawrev-3407	697	27	more	more	ADV
inlawrev-3407	697	28	direct	direct	ADJ
inlawrev-3407	697	29	approach	approach	NOUN
inlawrev-3407	697	30	could	could	AUX
inlawrev-3407	697	31	be	be	AUX
inlawrev-3407	697	32	employed	employ	VERB
inlawrev-3407	697	33	by	by	ADP
inlawrev-3407	697	34	model	model	NOUN
inlawrev-3407	697	35	rule	rule	NOUN
inlawrev-3407	697	36	5.4(a).^^^	5.4(a).^^^	PROPN
inlawrev-3407	697	37	the	the	DET
inlawrev-3407	697	38	provision	provision	NOUN
inlawrev-3407	697	39	could	could	AUX
inlawrev-3407	697	40	be	be	AUX
inlawrev-3407	697	41	drafted	draft	VERB
inlawrev-3407	697	42	so	so	SCONJ
inlawrev-3407	697	43	that	that	SCONJ
inlawrev-3407	697	44	the	the	DET
inlawrev-3407	697	45	establishment	establishment	NOUN
inlawrev-3407	697	46	220	220	NUM
inlawrev-3407	697	47	.	.	PUNCT
inlawrev-3407	698	1	see	see	VERB
inlawrev-3407	698	2	edward	edward	PROPN
inlawrev-3407	698	3	brodsky	brodsky	PROPN
inlawrev-3407	698	4	,	,	PUNCT
inlawrev-3407	698	5	accountants	accountant	NOUN
inlawrev-3407	698	6	and	and	CCONJ
inlawrev-3407	698	7	the	the	DET
inlawrev-3407	698	8	practice	practice	NOUN
inlawrev-3407	698	9	oflaw	oflaw	NOUN
inlawrev-3407	698	10	,	,	PUNCT
inlawrev-3407	698	11	n.y	n.y	PROPN
inlawrev-3407	698	12	.	.	PROPN
inlawrev-3407	698	13	l.j	l.j	PROPN
inlawrev-3407	698	14	.	.	PROPN
inlawrev-3407	698	15	,	,	PUNCT
inlawrev-3407	698	16	aug	aug	PROPN
inlawrev-3407	698	17	.	.	PROPN
inlawrev-3407	698	18	12	12	NUM
inlawrev-3407	698	19	,	,	PUNCT
inlawrev-3407	698	20	1998	1998	NUM
inlawrev-3407	698	21	,	,	PUNCT
inlawrev-3407	698	22	at	at	ADP
inlawrev-3407	698	23	3	3	NUM
inlawrev-3407	698	24	.	.	PUNCT
inlawrev-3407	699	1	furthermore	furthermore	ADV
inlawrev-3407	699	2	,	,	PUNCT
inlawrev-3407	699	3	"	"	PUNCT
inlawrev-3407	699	4	[	[	X
inlawrev-3407	699	5	a]ccountants	a]ccountant	NOUN
inlawrev-3407	699	6	say	say	VERB
inlawrev-3407	699	7	they	they	PRON
inlawrev-3407	699	8	can	can	AUX
inlawrev-3407	699	9	deliver	deliver	VERB
inlawrev-3407	699	10	cheaper	cheap	ADJ
inlawrev-3407	699	11	services	service	NOUN
inlawrev-3407	699	12	more	more	ADV
inlawrev-3407	699	13	efficiently	efficiently	ADV
inlawrev-3407	699	14	than	than	ADP
inlawrev-3407	699	15	law	law	NOUN
inlawrev-3407	699	16	firms	firm	NOUN
inlawrev-3407	699	17	"	"	PUNCT
inlawrev-3407	699	18	in	in	ADP
inlawrev-3407	699	19	the	the	DET
inlawrev-3407	699	20	first	first	ADJ
inlawrev-3407	699	21	place	place	NOUN
inlawrev-3407	699	22	.	.	PUNCT
inlawrev-3407	700	1	gibeaut	gibeaut	NOUN
inlawrev-3407	700	2	,	,	PUNCT
inlawrev-3407	700	3	supra	supra	PROPN
inlawrev-3407	700	4	note	note	VERB
inlawrev-3407	700	5	1	1	NUM
inlawrev-3407	700	6	1	1	NUM
inlawrev-3407	700	7	,	,	PUNCT
inlawrev-3407	700	8	at	at	ADP
inlawrev-3407	700	9	44	44	NUM
inlawrev-3407	700	10	.	.	PUNCT
inlawrev-3407	701	1	22	22	NUM
inlawrev-3407	701	2	1	1	NUM
inlawrev-3407	701	3	.	.	PUNCT
inlawrev-3407	702	1	brodsky	brodsky	PROPN
inlawrev-3407	702	2	,	,	PUNCT
inlawrev-3407	702	3	supra	supra	PROPN
inlawrev-3407	702	4	note	note	NOUN
inlawrev-3407	702	5	220	220	NUM
inlawrev-3407	702	6	,	,	PUNCT
inlawrev-3407	702	7	at	at	ADP
inlawrev-3407	702	8	3	3	NUM
inlawrev-3407	702	9	.	.	PUNCT
inlawrev-3407	702	10	222	222	NUM
inlawrev-3407	702	11	.	.	PUNCT
inlawrev-3407	703	1	see	see	VERB
inlawrev-3407	703	2	aba	aba	PROPN
inlawrev-3407	703	3	comm	comm	NOUN
inlawrev-3407	703	4	.	.	PUNCT
inlawrev-3407	704	1	on	on	ADP
inlawrev-3407	704	2	ethics	ethic	NOUN
inlawrev-3407	704	3	and	and	CCONJ
inlawrev-3407	704	4	professional	professional	ADJ
inlawrev-3407	704	5	responsibility	responsibility	NOUN
inlawrev-3407	704	6	,	,	PUNCT
inlawrev-3407	704	7	informal	informal	ADJ
inlawrev-3407	704	8	op	op	NOUN
inlawrev-3407	704	9	.	.	PUNCT
inlawrev-3407	705	1	86	86	NUM
inlawrev-3407	705	2	-	-	SYM
inlawrev-3407	705	3	1519	1519	NUM
inlawrev-3407	705	4	(	(	PUNCT
inlawrev-3407	705	5	1986	1986	NUM
inlawrev-3407	705	6	)	)	PUNCT
inlawrev-3407	705	7	.	.	PUNCT
inlawrev-3407	706	1	223	223	NUM
inlawrev-3407	706	2	.	.	PUNCT
inlawrev-3407	707	1	see	see	VERB
inlawrev-3407	707	2	hazard	hazard	NOUN
inlawrev-3407	707	3	&	&	CCONJ
inlawrev-3407	707	4	hodes	hodes	PROPN
inlawrev-3407	707	5	,	,	PUNCT
inlawrev-3407	707	6	supra	supra	PROPN
inlawrev-3407	707	7	note	note	VERB
inlawrev-3407	707	8	6	6	NUM
inlawrev-3407	707	9	1	1	NUM
inlawrev-3407	707	10	,	,	PUNCT
inlawrev-3407	707	11	at	at	ADP
inlawrev-3407	707	12	80	80	NUM
inlawrev-3407	707	13	1	1	NUM
inlawrev-3407	707	14	.	.	PUNCT
inlawrev-3407	708	1	224	224	NUM
inlawrev-3407	708	2	.	.	PUNCT
inlawrev-3407	709	1	i	i	PRON
inlawrev-3407	709	2	d	d	PROPN
inlawrev-3407	709	3	literally	literally	ADV
inlawrev-3407	709	4	applied	apply	VERB
inlawrev-3407	709	5	,	,	PUNCT
inlawrev-3407	709	6	the	the	DET
inlawrev-3407	709	7	rule	rule	NOUN
inlawrev-3407	709	8	against	against	ADP
inlawrev-3407	709	9	"	"	PUNCT
inlawrev-3407	709	10	sharing	sharing	NOUN
inlawrev-3407	709	11	"	"	PUNCT
inlawrev-3407	709	12	of	of	ADP
inlawrev-3407	709	13	legal	legal	ADJ
inlawrev-3407	709	14	fees	fee	NOUN
inlawrev-3407	709	15	would	would	AUX
inlawrev-3407	709	16	prohibit	prohibit	VERB
inlawrev-3407	709	17	a	a	DET
inlawrev-3407	709	18	lawyer	lawyer	NOUN
inlawrev-3407	709	19	from	from	ADP
inlawrev-3407	709	20	remitting	remit	VERB
inlawrev-3407	709	21	a	a	DET
inlawrev-3407	709	22	fee	fee	NOUN
inlawrev-3407	709	23	award	award	NOUN
inlawrev-3407	709	24	he	he	PRON
inlawrev-3407	709	25	received	receive	VERB
inlawrev-3407	709	26	under	under	ADP
inlawrev-3407	709	27	a	a	DET
inlawrev-3407	709	28	fee	fee	NOUN
inlawrev-3407	709	29	-	-	PUNCT
inlawrev-3407	709	30	shifting	shift	VERB
inlawrev-3407	709	31	statute	statute	NOUN
inlawrev-3407	709	32	to	to	ADP
inlawrev-3407	709	33	an	an	DET
inlawrev-3407	709	34	organization	organization	NOUN
inlawrev-3407	709	35	that	that	PRON
inlawrev-3407	709	36	had	have	AUX
inlawrev-3407	709	37	paid	pay	VERB
inlawrev-3407	709	38	his	his	PRON
inlawrev-3407	709	39	salary	salary	NOUN
inlawrev-3407	709	40	....	....	PUNCT
inlawrev-3407	710	1	but	but	CCONJ
inlawrev-3407	710	2	such	such	DET
inlawrev-3407	710	3	a	a	DET
inlawrev-3407	710	4	restriction	restriction	NOUN
inlawrev-3407	710	5	bears	bear	VERB
inlawrev-3407	710	6	no	no	DET
inlawrev-3407	710	7	relation	relation	NOUN
inlawrev-3407	710	8	to	to	ADP
inlawrev-3407	710	9	the	the	DET
inlawrev-3407	710	10	purposes	purpose	NOUN
inlawrev-3407	710	11	of	of	ADP
inlawrev-3407	710	12	the	the	DET
inlawrev-3407	710	13	rule	rule	NOUN
inlawrev-3407	710	14	against	against	ADP
inlawrev-3407	710	15	fee	fee	NOUN
inlawrev-3407	710	16	-	-	PUNCT
inlawrev-3407	710	17	sharing	sharing	NOUN
inlawrev-3407	710	18	,	,	PUNCT
inlawrev-3407	710	19	which	which	PRON
inlawrev-3407	710	20	are	be	AUX
inlawrev-3407	710	21	to	to	PART
inlawrev-3407	710	22	prevent	prevent	VERB
inlawrev-3407	710	23	the	the	DET
inlawrev-3407	710	24	unauthorized	unauthorized	ADJ
inlawrev-3407	710	25	practice	practice	NOUN
inlawrev-3407	710	26	oflaw	oflaw	NOUN
inlawrev-3407	710	27	,	,	PUNCT
inlawrev-3407	710	28	to	to	PART
inlawrev-3407	710	29	prevent	prevent	VERB
inlawrev-3407	710	30	lay	lay	NOUN
inlawrev-3407	710	31	interference	interference	NOUN
inlawrev-3407	710	32	with	with	ADP
inlawrev-3407	710	33	a	a	DET
inlawrev-3407	710	34	lawyer	lawyer	NOUN
inlawrev-3407	710	35	's	's	PART
inlawrev-3407	710	36	professional	professional	ADJ
inlawrev-3407	710	37	judgment	judgment	NOUN
inlawrev-3407	710	38	,	,	PUNCT
inlawrev-3407	710	39	and	and	CCONJ
inlawrev-3407	710	40	to	to	PART
inlawrev-3407	710	41	prevent	prevent	VERB
inlawrev-3407	710	42	exploitation	exploitation	NOUN
inlawrev-3407	710	43	of	of	ADP
inlawrev-3407	710	44	lawyers	lawyer	NOUN
inlawrev-3407	710	45	.	.	PUNCT
inlawrev-3407	711	1	i	i	PRON
inlawrev-3407	711	2	d.	d.	PROPN
inlawrev-3407	711	3	at	at	ADP
inlawrev-3407	711	4	n.2	n.2	PROPN
inlawrev-3407	711	5	(	(	PUNCT
inlawrev-3407	711	6	citing	cite	VERB
inlawrev-3407	711	7	the	the	DET
inlawrev-3407	711	8	holding	hold	VERB
inlawrev-3407	711	9	ofamerican	ofamerican	ADJ
inlawrev-3407	711	10	civil	civil	ADJ
inlawrev-3407	711	11	liberties	liberty	NOUN
inlawrev-3407	711	12	union	union	PROPN
inlawrev-3407	711	13	v.	v.	ADP
inlawrev-3407	711	14	miller	miller	PROPN
inlawrev-3407	711	15	,	,	PUNCT
inlawrev-3407	711	16	803	803	NUM
inlawrev-3407	711	17	s.w.2d	s.w.2d	NUM
inlawrev-3407	711	18	592	592	NUM
inlawrev-3407	711	19	,	,	PUNCT
inlawrev-3407	711	20	592	592	NUM
inlawrev-3407	711	21	n.2	n.2	NOUN
inlawrev-3407	711	22	(	(	PUNCT
inlawrev-3407	711	23	mo	mo	PROPN
inlawrev-3407	711	24	.	.	PROPN
inlawrev-3407	711	25	1991	1991	NUM
inlawrev-3407	711	26	)	)	PUNCT
inlawrev-3407	711	27	)	)	PUNCT
inlawrev-3407	711	28	.	.	PUNCT
inlawrev-3407	712	1	225	225	NUM
inlawrev-3407	712	2	.	.	PUNCT
inlawrev-3407	713	1	see	see	VERB
inlawrev-3407	713	2	patricia	patricia	PROPN
inlawrev-3407	713	3	manson	manson	PROPN
inlawrev-3407	713	4	,	,	PUNCT
inlawrev-3407	713	5	panel	panel	NOUN
inlawrev-3407	713	6	looks	look	VERB
inlawrev-3407	713	7	at	at	ADP
inlawrev-3407	713	8	recipesfor	recipesfor	ADJ
inlawrev-3407	713	9	practice	practice	NOUN
inlawrev-3407	713	10	in	in	ADP
inlawrev-3407	713	11	the	the	DET
inlawrev-3407	713	12	future	future	NOUN
inlawrev-3407	713	13	,	,	PUNCT
inlawrev-3407	713	14	chi	chi	PROPN
inlawrev-3407	713	15	.	.	PUNCT
inlawrev-3407	714	1	daily	daily	PROPN
inlawrev-3407	714	2	l.	l.	PROPN
inlawrev-3407	714	3	bull	bull	PROPN
inlawrev-3407	714	4	.	.	PUNCT
inlawrev-3407	714	5	,	,	PUNCT
inlawrev-3407	714	6	nov	nov	PROPN
inlawrev-3407	714	7	.	.	PROPN
inlawrev-3407	714	8	17	17	NUM
inlawrev-3407	714	9	,	,	PUNCT
inlawrev-3407	714	10	1998	1998	NUM
inlawrev-3407	714	11	,	,	PUNCT
inlawrev-3407	714	12	at	at	ADP
inlawrev-3407	714	13	1	1	NUM
inlawrev-3407	714	14	(	(	PUNCT
inlawrev-3407	714	15	writing	write	VERB
inlawrev-3407	714	16	that	that	PRON
inlawrev-3407	714	17	often	often	ADV
inlawrev-3407	714	18	times	time	NOUN
inlawrev-3407	714	19	"	"	PUNCT
inlawrev-3407	714	20	[	[	X
inlawrev-3407	714	21	a	a	X
inlawrev-3407	714	22	]	]	X
inlawrev-3407	714	23	lawyer	lawyer	NOUN
inlawrev-3407	714	24	working	work	VERB
inlawrev-3407	714	25	with	with	ADP
inlawrev-3407	714	26	other	other	ADJ
inlawrev-3407	714	27	professionals	professional	NOUN
inlawrev-3407	714	28	can	can	AUX
inlawrev-3407	714	29	provide	provide	VERB
inlawrev-3407	714	30	better	well	ADJ
inlawrev-3407	714	31	services	service	NOUN
inlawrev-3407	714	32	to	to	ADP
inlawrev-3407	714	33	a	a	DET
inlawrev-3407	714	34	business	business	NOUN
inlawrev-3407	714	35	client	client	NOUN
inlawrev-3407	714	36	in	in	ADP
inlawrev-3407	714	37	an	an	DET
inlawrev-3407	714	38	age	age	NOUN
inlawrev-3407	714	39	in	in	ADP
inlawrev-3407	714	40	which	which	PRON
inlawrev-3407	714	41	there	there	ADV
inlawrev-3407	714	42	no	no	ADV
inlawrev-3407	714	43	longer	long	ADV
inlawrev-3407	714	44	are	be	AUX
inlawrev-3407	714	45	'	'	PUNCT
inlawrev-3407	714	46	pure	pure	ADJ
inlawrev-3407	714	47	'	'	PUNCT
inlawrev-3407	714	48	legal	legal	ADJ
inlawrev-3407	714	49	problems	problem	NOUN
inlawrev-3407	714	50	.	.	PUNCT
inlawrev-3407	714	51	"	"	PUNCT
inlawrev-3407	714	52	)	)	PUNCT
inlawrev-3407	714	53	.	.	PUNCT
inlawrev-3407	715	1	226	226	NUM
inlawrev-3407	715	2	.	.	PUNCT
inlawrev-3407	716	1	indeed	indeed	ADV
inlawrev-3407	716	2	,	,	PUNCT
inlawrev-3407	716	3	the	the	DET
inlawrev-3407	716	4	exceptions	exception	NOUN
inlawrev-3407	716	5	contained	contain	VERB
inlawrev-3407	716	6	in	in	ADP
inlawrev-3407	716	7	the	the	DET
inlawrev-3407	716	8	current	current	ADJ
inlawrev-3407	716	9	version	version	NOUN
inlawrev-3407	716	10	of	of	ADP
inlawrev-3407	716	11	model	model	NOUN
inlawrev-3407	716	12	rule	rule	NOUN
inlawrev-3407	716	13	5.4(a	5.4(a	NUM
inlawrev-3407	716	14	)	)	PUNCT
inlawrev-3407	716	15	point	point	NOUN
inlawrev-3407	716	16	to	to	ADP
inlawrev-3407	716	17	its	its	PRON
inlawrev-3407	716	18	irrationality	irrationality	NOUN
inlawrev-3407	716	19	.	.	PUNCT
inlawrev-3407	717	1	for	for	ADP
inlawrev-3407	717	2	example	example	NOUN
inlawrev-3407	717	3	,	,	PUNCT
inlawrev-3407	717	4	"	"	PUNCT
inlawrev-3407	717	5	[	[	X
inlawrev-3407	717	6	i]t	i]t	NOUN
inlawrev-3407	717	7	makes	make	VERB
inlawrev-3407	717	8	little	little	ADJ
inlawrev-3407	717	9	sense	sense	NOUN
inlawrev-3407	717	10	to	to	PART
inlawrev-3407	717	11	permit	permit	VERB
inlawrev-3407	717	12	nonlawyers	nonlawyer	NOUN
inlawrev-3407	717	13	to	to	PART
inlawrev-3407	717	14	participate	participate	VERB
inlawrev-3407	717	15	in	in	ADP
inlawrev-3407	717	16	a	a	DET
inlawrev-3407	717	17	lawyer	lawyer	NOUN
inlawrev-3407	717	18	's	's	PART
inlawrev-3407	717	19	profit	profit	NOUN
inlawrev-3407	717	20	-	-	PUNCT
inlawrev-3407	717	21	sharing	share	VERB
inlawrev-3407	717	22	plan	plan	NOUN
inlawrev-3407	717	23	under	under	ADP
inlawrev-3407	717	24	[	[	X
inlawrev-3407	717	25	model	model	NOUN
inlawrev-3407	717	26	]	]	PUNCT
inlawrev-3407	717	27	rule	rule	NOUN
inlawrev-3407	717	28	5.4(a)(3	5.4(a)(3	NOUN
inlawrev-3407	717	29	)	)	PUNCT
inlawrev-3407	717	30	,	,	PUNCT
inlawrev-3407	717	31	ifforming	ifforme	VERB
inlawrev-3407	717	32	a	a	DET
inlawrev-3407	717	33	partnership	partnership	NOUN
inlawrev-3407	717	34	between	between	ADP
inlawrev-3407	717	35	lawyers	lawyer	NOUN
inlawrev-3407	717	36	2000	2000	NUM
inlawrev-3407	717	37	]	]	PUNCT
inlawrev-3407	717	38	accounting	accounting	NOUN
inlawrev-3407	717	39	firms	firm	NOUN
inlawrev-3407	717	40	623	623	NUM
inlawrev-3407	717	41	of	of	ADP
inlawrev-3407	717	42	fee	fee	NOUN
inlawrev-3407	717	43	arrangements	arrangement	NOUN
inlawrev-3407	717	44	with	with	ADP
inlawrev-3407	717	45	nonlawyers	nonlawyer	NOUN
inlawrev-3407	717	46	would	would	AUX
inlawrev-3407	717	47	be	be	AUX
inlawrev-3407	717	48	permissible	permissible	ADJ
inlawrev-3407	717	49	if	if	SCONJ
inlawrev-3407	717	50	there	there	PRON
inlawrev-3407	717	51	is	be	VERB
inlawrev-3407	717	52	no	no	DET
inlawrev-3407	717	53	interference	interference	NOUN
inlawrev-3407	717	54	with	with	ADP
inlawrev-3407	717	55	the	the	DET
inlawrev-3407	717	56	lawyer	lawyer	NOUN
inlawrev-3407	717	57	's	's	PART
inlawrev-3407	717	58	professional	professional	ADJ
inlawrev-3407	717	59	judgment	judgment	NOUN
inlawrev-3407	717	60	and	and	CCONJ
inlawrev-3407	717	61	the	the	DET
inlawrev-3407	717	62	amount	amount	NOUN
inlawrev-3407	717	63	of	of	ADP
inlawrev-3407	717	64	the	the	DET
inlawrev-3407	717	65	fee	fee	NOUN
inlawrev-3407	717	66	is	be	AUX
inlawrev-3407	717	67	reasonable	reasonable	ADJ
inlawrev-3407	717	68	.	.	PUNCT
inlawrev-3407	718	1	model	model	NOUN
inlawrev-3407	718	2	rule	rule	PROPN
inlawrev-3407	718	3	5.4(b	5.4(b	NUM
inlawrev-3407	718	4	)	)	PUNCT
inlawrev-3407	718	5	forbids	forbid	VERB
inlawrev-3407	718	6	lawyer	lawyer	NOUN
inlawrev-3407	718	7	-	-	PUNCT
inlawrev-3407	718	8	nonlawyer	nonlawyer	NOUN
inlawrev-3407	718	9	partnerships	partnership	NOUN
inlawrev-3407	718	10	if	if	SCONJ
inlawrev-3407	718	11	any	any	PRON
inlawrev-3407	718	12	of	of	ADP
inlawrev-3407	718	13	the	the	DET
inlawrev-3407	718	14	activities	activity	NOUN
inlawrev-3407	718	15	ofthe	ofthe	ADJ
inlawrev-3407	718	16	partnership	partnership	NOUN
inlawrev-3407	718	17	consist	consist	VERB
inlawrev-3407	718	18	ofthe	ofthe	NOUN
inlawrev-3407	718	19	practice	practice	NOUN
inlawrev-3407	718	20	of	of	ADP
inlawrev-3407	718	21	law.^^^	law.^^^	PROPN
inlawrev-3407	718	22	this	this	DET
inlawrev-3407	718	23	rule	rule	NOUN
inlawrev-3407	718	24	"	"	PUNCT
inlawrev-3407	718	25	seeks	seek	VERB
inlawrev-3407	718	26	to	to	PART
inlawrev-3407	718	27	prevent	prevent	VERB
inlawrev-3407	718	28	the	the	DET
inlawrev-3407	718	29	practice	practice	NOUN
inlawrev-3407	718	30	oflaw	oflaw	NOUN
inlawrev-3407	718	31	by	by	ADP
inlawrev-3407	718	32	lay	lay	NOUN
inlawrev-3407	718	33	persons	person	NOUN
inlawrev-3407	718	34	.	.	PUNCT
inlawrev-3407	719	1	"^^^	"^^^	PUNCT
inlawrev-3407	720	1	under	under	ADP
inlawrev-3407	720	2	model	model	NOUN
inlawrev-3407	720	3	rule	rule	NOUN
inlawrev-3407	720	4	5.4(b	5.4(b	NUM
inlawrev-3407	720	5	)	)	PUNCT
inlawrev-3407	720	6	a	a	DET
inlawrev-3407	720	7	lawyer	lawyer	NOUN
inlawrev-3407	720	8	is	be	AUX
inlawrev-3407	720	9	held	hold	VERB
inlawrev-3407	720	10	to	to	PART
inlawrev-3407	720	11	aid	aid	VERB
inlawrev-3407	720	12	unauthorized	unauthorized	ADJ
inlawrev-3407	720	13	practice	practice	NOUN
inlawrev-3407	720	14	by	by	ADP
inlawrev-3407	720	15	providing	provide	VERB
inlawrev-3407	720	16	legal	legal	ADJ
inlawrev-3407	720	17	services	service	NOUN
inlawrev-3407	720	18	when	when	SCONJ
inlawrev-3407	720	19	,	,	PUNCT
inlawrev-3407	720	20	for	for	ADP
inlawrev-3407	720	21	example	example	NOUN
inlawrev-3407	720	22	,	,	PUNCT
inlawrev-3407	720	23	a	a	DET
inlawrev-3407	720	24	nonlawyer	nonlawyer	NOUN
inlawrev-3407	720	25	-	-	PUNCT
inlawrev-3407	720	26	employer	employer	NOUN
inlawrev-3407	720	27	decides	decide	VERB
inlawrev-3407	720	28	whether	whether	SCONJ
inlawrev-3407	720	29	or	or	CCONJ
inlawrev-3407	720	30	not	not	PART
inlawrev-3407	720	31	to	to	PART
inlawrev-3407	720	32	litigate	litigate	VERB
inlawrev-3407	720	33	on	on	ADP
inlawrev-3407	720	34	behalf	behalf	NOUN
inlawrev-3407	720	35	of	of	ADP
inlawrev-3407	720	36	a	a	DET
inlawrev-3407	720	37	client.^^^	client.^^^	NOUN
inlawrev-3407	720	38	this	this	PRON
inlawrev-3407	720	39	suggests	suggest	VERB
inlawrev-3407	720	40	that	that	SCONJ
inlawrev-3407	720	41	a	a	DET
inlawrev-3407	720	42	lay	lay	NOUN
inlawrev-3407	720	43	employer	employer	NOUN
inlawrev-3407	720	44	would	would	AUX
inlawrev-3407	720	45	base	base	VERB
inlawrev-3407	720	46	the	the	DET
inlawrev-3407	720	47	decision	decision	NOUN
inlawrev-3407	720	48	to	to	PART
inlawrev-3407	720	49	litigate	litigate	VERB
inlawrev-3407	720	50	on	on	ADP
inlawrev-3407	720	51	the	the	DET
inlawrev-3407	720	52	depth	depth	NOUN
inlawrev-3407	720	53	of	of	ADP
inlawrev-3407	720	54	the	the	DET
inlawrev-3407	720	55	client	client	NOUN
inlawrev-3407	720	56	's	's	PART
inlawrev-3407	720	57	pockets	pocket	NOUN
inlawrev-3407	720	58	rather	rather	ADV
inlawrev-3407	720	59	than	than	ADP
inlawrev-3407	720	60	the	the	DET
inlawrev-3407	720	61	merits	merit	NOUN
inlawrev-3407	720	62	of	of	ADP
inlawrev-3407	720	63	the	the	DET
inlawrev-3407	720	64	case.^^^	case.^^^	PROPN
inlawrev-3407	720	65	however	however	ADV
inlawrev-3407	720	66	,	,	PUNCT
inlawrev-3407	720	67	there	there	PRON
inlawrev-3407	720	68	is	be	VERB
inlawrev-3407	720	69	no	no	DET
inlawrev-3407	720	70	reason	reason	NOUN
inlawrev-3407	720	71	to	to	PART
inlawrev-3407	720	72	assume	assume	VERB
inlawrev-3407	720	73	that	that	SCONJ
inlawrev-3407	720	74	the	the	DET
inlawrev-3407	720	75	lawyer	lawyer	NOUN
inlawrev-3407	720	76	could	could	AUX
inlawrev-3407	720	77	be	be	AUX
inlawrev-3407	720	78	forced	force	VERB
inlawrev-3407	720	79	to	to	PART
inlawrev-3407	720	80	comply	comply	VERB
inlawrev-3407	720	81	with	with	ADP
inlawrev-3407	720	82	such	such	ADJ
inlawrev-3407	720	83	decisions	decision	NOUN
inlawrev-3407	720	84	.	.	PUNCT
inlawrev-3407	721	1	in	in	ADP
inlawrev-3407	721	2	any	any	DET
inlawrev-3407	721	3	event	event	NOUN
inlawrev-3407	721	4	,	,	PUNCT
inlawrev-3407	721	5	the	the	DET
inlawrev-3407	721	6	proscription	proscription	NOUN
inlawrev-3407	721	7	established	establish	VERB
inlawrev-3407	721	8	by	by	ADP
inlawrev-3407	721	9	rule	rule	NOUN
inlawrev-3407	721	10	5.4(b	5.4(b	NUM
inlawrev-3407	721	11	)	)	PUNCT
inlawrev-3407	721	12	"	"	PUNCT
inlawrev-3407	721	13	applies	apply	VERB
inlawrev-3407	721	14	not	not	PART
inlawrev-3407	721	15	only	only	ADV
inlawrev-3407	721	16	if	if	SCONJ
inlawrev-3407	721	17	a	a	DET
inlawrev-3407	721	18	lay	lay	ADJ
inlawrev-3407	721	19	person	person	NOUN
inlawrev-3407	721	20	attempts	attempt	VERB
inlawrev-3407	721	21	to	to	PART
inlawrev-3407	721	22	participate	participate	VERB
inlawrev-3407	721	23	in	in	ADP
inlawrev-3407	721	24	a	a	DET
inlawrev-3407	721	25	traditional	traditional	ADJ
inlawrev-3407	721	26	law	law	NOUN
inlawrev-3407	721	27	firm	firm	NOUN
inlawrev-3407	721	28	,	,	PUNCT
inlawrev-3407	721	29	but	but	CCONJ
inlawrev-3407	721	30	also	also	ADV
inlawrev-3407	721	31	where	where	SCONJ
inlawrev-3407	721	32	any	any	PRON
inlawrev-3407	721	33	of	of	ADP
inlawrev-3407	721	34	the	the	DET
inlawrev-3407	721	35	activities	activity	NOUN
inlawrev-3407	721	36	of	of	ADP
inlawrev-3407	721	37	the	the	DET
inlawrev-3407	721	38	partnership	partnership	NOUN
inlawrev-3407	721	39	consist	consist	NOUN
inlawrev-3407	721	40	of	of	ADP
inlawrev-3407	721	41	the	the	DET
inlawrev-3407	721	42	practice	practice	NOUN
inlawrev-3407	721	43	of	of	ADP
inlawrev-3407	721	44	law	law	NOUN
inlawrev-3407	721	45	.	.	PUNCT
inlawrev-3407	721	46	"^^^	"^^^	PUNCT
inlawrev-3407	722	1	again	again	ADV
inlawrev-3407	722	2	,	,	PUNCT
inlawrev-3407	722	3	the	the	DET
inlawrev-3407	722	4	policy	policy	NOUN
inlawrev-3407	722	5	concern	concern	NOUN
inlawrev-3407	722	6	is	be	AUX
inlawrev-3407	722	7	that	that	SCONJ
inlawrev-3407	722	8	"	"	PUNCT
inlawrev-3407	722	9	a	a	DET
inlawrev-3407	722	10	lawyer	lawyer	NOUN
inlawrev-3407	722	11	's	's	PART
inlawrev-3407	722	12	professionaljudgment	professionaljudgment	NOUN
inlawrev-3407	722	13	should	should	AUX
inlawrev-3407	722	14	not	not	PART
inlawrev-3407	722	15	be	be	AUX
inlawrev-3407	722	16	influenced	influence	VERB
inlawrev-3407	722	17	by	by	ADP
inlawrev-3407	722	18	nonlawyers	nonlawyer	NOUN
inlawrev-3407	722	19	who	who	PRON
inlawrev-3407	722	20	are	be	AUX
inlawrev-3407	722	21	not	not	PART
inlawrev-3407	722	22	subject	subject	ADJ
inlawrev-3407	722	23	to	to	ADP
inlawrev-3407	722	24	bar	bar	NOUN
inlawrev-3407	722	25	standards	standard	NOUN
inlawrev-3407	722	26	of	of	ADP
inlawrev-3407	722	27	competence	competence	NOUN
inlawrev-3407	722	28	and	and	CCONJ
inlawrev-3407	722	29	integrity	integrity	NOUN
inlawrev-3407	722	30	.	.	PUNCT
inlawrev-3407	723	1	"	"	PUNCT
inlawrev-3407	723	2	^^^	^^^	ADJ
inlawrev-3407	723	3	however	however	ADV
inlawrev-3407	723	4	,	,	PUNCT
inlawrev-3407	723	5	like	like	ADP
inlawrev-3407	723	6	model	model	NOUN
inlawrev-3407	723	7	rule	rule	NOUN
inlawrev-3407	723	8	5.4(a	5.4(a	NUM
inlawrev-3407	723	9	)	)	PUNCT
inlawrev-3407	723	10	,	,	PUNCT
inlawrev-3407	723	11	model	model	NOUN
inlawrev-3407	723	12	rule	rule	NOUN
inlawrev-3407	723	13	5.4(b	5.4(b	NUM
inlawrev-3407	723	14	)	)	PUNCT
inlawrev-3407	723	15	"	"	PUNCT
inlawrev-3407	723	16	establishes	establish	VERB
inlawrev-3407	723	17	a	a	DET
inlawrev-3407	723	18	flat	flat	ADJ
inlawrev-3407	723	19	ban	ban	NOUN
inlawrev-3407	723	20	where	where	SCONJ
inlawrev-3407	723	21	less	less	ADJ
inlawrev-3407	723	22	[	[	X
inlawrev-3407	723	23	restrictive	restrictive	ADJ
inlawrev-3407	723	24	]	]	X
inlawrev-3407	723	25	means	mean	NOUN
inlawrev-3407	723	26	would	would	AUX
inlawrev-3407	723	27	suffice	suffice	VERB
inlawrev-3407	723	28	.	.	PUNCT
inlawrev-3407	724	1	"^	"^	PART
inlawrev-3407	724	2	"	"	PUNCT
inlawrev-3407	724	3	model	model	NOUN
inlawrev-3407	724	4	rule	rule	NOUN
inlawrev-3407	724	5	5.4(c	5.4(c	NUM
inlawrev-3407	724	6	)	)	PUNCT
inlawrev-3407	724	7	deals	deal	NOUN
inlawrev-3407	724	8	with	with	ADP
inlawrev-3407	724	9	the	the	DET
inlawrev-3407	724	10	valid	valid	ADJ
inlawrev-3407	724	11	concern	concern	NOUN
inlawrev-3407	724	12	"	"	PUNCT
inlawrev-3407	724	13	that	that	SCONJ
inlawrev-3407	724	14	a	a	DET
inlawrev-3407	724	15	lav^er	lav^er	PROPN
inlawrev-3407	724	16	's	's	PART
inlawrev-3407	724	17	relationship	relationship	NOUN
inlawrev-3407	724	18	to	to	ADP
inlawrev-3407	724	19	third	third	ADJ
inlawrev-3407	724	20	parties	party	NOUN
inlawrev-3407	724	21	may	may	AUX
inlawrev-3407	724	22	interfere	interfere	VERB
inlawrev-3407	724	23	with	with	ADP
inlawrev-3407	724	24	the	the	DET
inlawrev-3407	724	25	independence	independence	NOUN
inlawrev-3407	724	26	of	of	ADP
inlawrev-3407	724	27	his	his	PRON
inlawrev-3407	724	28	legal	legal	ADJ
inlawrev-3407	724	29	advice	advice	NOUN
inlawrev-3407	724	30	.	.	PUNCT
inlawrev-3407	725	1	"^^	"^^	PROPN
inlawrev-3407	725	2	'	'	PUNCT
inlawrev-3407	726	1	*	*	PUNCT
inlawrev-3407	726	2	however	however	ADV
inlawrev-3407	726	3	,	,	PUNCT
inlawrev-3407	726	4	this	this	DET
inlawrev-3407	726	5	concern	concern	NOUN
inlawrev-3407	726	6	is	be	AUX
inlawrev-3407	726	7	already	already	ADV
inlawrev-3407	726	8	generally	generally	ADV
inlawrev-3407	726	9	addressed	address	VERB
inlawrev-3407	726	10	in	in	ADP
inlawrev-3407	726	11	model	model	NOUN
inlawrev-3407	726	12	rule	rule	NOUN
inlawrev-3407	726	13	1.7(b),^^^	1.7(b),^^^	PROPN
inlawrev-3407	726	14	and	and	CCONJ
inlawrev-3407	726	15	nonlawyers	nonlawyer	NOUN
inlawrev-3407	726	16	is	be	AUX
inlawrev-3407	726	17	prohibited	prohibit	VERB
inlawrev-3407	726	18	under	under	ADP
inlawrev-3407	726	19	[	[	X
inlawrev-3407	726	20	model	model	NOUN
inlawrev-3407	726	21	rule	rule	NOUN
inlawrev-3407	726	22	]	]	PUNCT
inlawrev-3407	726	23	5.4(b	5.4(b	NUM
inlawrev-3407	726	24	)	)	PUNCT
inlawrev-3407	726	25	.	.	PUNCT
inlawrev-3407	726	26	"	"	PUNCT
inlawrev-3407	727	1	hazard	hazard	NOUN
inlawrev-3407	727	2	&	&	CCONJ
inlawrev-3407	727	3	hodes	hodes	PROPN
inlawrev-3407	727	4	,	,	PUNCT
inlawrev-3407	727	5	supra	supra	PROPN
inlawrev-3407	727	6	note	note	PROPN
inlawrev-3407	727	7	61	61	NUM
inlawrev-3407	727	8	,	,	PUNCT
inlawrev-3407	727	9	at	at	ADP
inlawrev-3407	727	10	801	801	NUM
inlawrev-3407	727	11	-	-	SYM
inlawrev-3407	727	12	02	02	NUM
inlawrev-3407	727	13	.	.	PUNCT
inlawrev-3407	728	1	227	227	NUM
inlawrev-3407	728	2	.	.	PUNCT
inlawrev-3407	729	1	see	see	VERB
inlawrev-3407	729	2	model	model	NOUN
inlawrev-3407	729	3	rules	rule	NOUN
inlawrev-3407	729	4	of	of	ADP
inlawrev-3407	729	5	professional	professional	ADJ
inlawrev-3407	729	6	conduct	conduct	NOUN
inlawrev-3407	729	7	rule	rule	NOUN
inlawrev-3407	729	8	5	5	NUM
inlawrev-3407	729	9	.4(b	.4(b	NOUN
inlawrev-3407	729	10	)	)	PUNCT
inlawrev-3407	729	11	(	(	PUNCT
inlawrev-3407	729	12	1	1	NUM
inlawrev-3407	729	13	990	990	NUM
inlawrev-3407	729	14	)	)	PUNCT
inlawrev-3407	729	15	;	;	PUNCT
inlawrev-3407	729	16	see	see	VERB
inlawrev-3407	729	17	also	also	ADV
inlawrev-3407	729	18	supra	supra	ADJ
inlawrev-3407	729	19	note	note	NOUN
inlawrev-3407	729	20	1	1	NUM
inlawrev-3407	729	21	5	5	NUM
inlawrev-3407	729	22	1	1	NUM
inlawrev-3407	729	23	and	and	CCONJ
inlawrev-3407	729	24	accompanying	accompany	VERB
inlawrev-3407	729	25	text	text	NOUN
inlawrev-3407	729	26	.	.	PUNCT
inlawrev-3407	730	1	228	228	NUM
inlawrev-3407	730	2	.	.	PUNCT
inlawrev-3407	731	1	hazard	hazard	NOUN
inlawrev-3407	731	2	&	&	CCONJ
inlawrev-3407	731	3	hodes	hodes	PROPN
inlawrev-3407	731	4	,	,	PUNCT
inlawrev-3407	731	5	supra	supra	PROPN
inlawrev-3407	731	6	note	note	VERB
inlawrev-3407	731	7	6	6	NUM
inlawrev-3407	731	8	1	1	NUM
inlawrev-3407	731	9	,	,	PUNCT
inlawrev-3407	731	10	at	at	ADP
inlawrev-3407	731	11	804	804	NUM
inlawrev-3407	731	12	.	.	NOUN
inlawrev-3407	731	13	1	1	NUM
inlawrev-3407	731	14	.	.	X
inlawrev-3407	731	15	229	229	NUM
inlawrev-3407	731	16	.	.	PUNCT
inlawrev-3407	732	1	see	see	VERB
inlawrev-3407	732	2	.	.	PUNCT
inlawrev-3407	733	1	e.g.	e.g.	ADV
inlawrev-3407	733	2	,	,	PUNCT
inlawrev-3407	733	3	kentucky	kentucky	PROPN
inlawrev-3407	733	4	bar	bar	PROPN
inlawrev-3407	733	5	ass'n	ass'n	PROPN
inlawrev-3407	733	6	v.	v.	ADP
inlawrev-3407	733	7	tiller	tiller	NOUN
inlawrev-3407	733	8	,	,	PUNCT
inlawrev-3407	733	9	641	641	NUM
inlawrev-3407	733	10	s.w.2d	s.w.2d	NOUN
inlawrev-3407	733	11	421	421	NUM
inlawrev-3407	733	12	(	(	PUNCT
inlawrev-3407	733	13	ky	ky	PROPN
inlawrev-3407	733	14	.	.	PROPN
inlawrev-3407	733	15	1982	1982	NUM
inlawrev-3407	733	16	)	)	PUNCT
inlawrev-3407	733	17	.	.	PUNCT
inlawrev-3407	734	1	230	230	NUM
inlawrev-3407	734	2	.	.	PUNCT
inlawrev-3407	734	3	of	of	ADP
inlawrev-3407	734	4	course	course	NOUN
inlawrev-3407	734	5	,	,	PUNCT
inlawrev-3407	734	6	no	no	DET
inlawrev-3407	734	7	attorney	attorney	NOUN
inlawrev-3407	734	8	would	would	AUX
inlawrev-3407	734	9	tailor	tailor	VERB
inlawrev-3407	734	10	his	his	PRON
inlawrev-3407	734	11	or	or	CCONJ
inlawrev-3407	734	12	her	her	PRON
inlawrev-3407	734	13	representation	representation	NOUN
inlawrev-3407	734	14	to	to	ADP
inlawrev-3407	734	15	the	the	DET
inlawrev-3407	734	16	finances	finance	NOUN
inlawrev-3407	734	17	of	of	ADP
inlawrev-3407	734	18	the	the	DET
inlawrev-3407	734	19	employer	employer	NOUN
inlawrev-3407	734	20	.	.	PUNCT
inlawrev-3407	735	1	for	for	ADP
inlawrev-3407	735	2	example	example	NOUN
inlawrev-3407	735	3	,	,	PUNCT
inlawrev-3407	735	4	no	no	DET
inlawrev-3407	735	5	attorney	attorney	NOUN
inlawrev-3407	735	6	has	have	AUX
inlawrev-3407	735	7	ever	ever	ADV
inlawrev-3407	735	8	unnecessarily	unnecessarily	ADV
inlawrev-3407	735	9	drawn	draw	VERB
inlawrev-3407	735	10	out	out	ADP
inlawrev-3407	735	11	the	the	DET
inlawrev-3407	735	12	litigation	litigation	NOUN
inlawrev-3407	735	13	/	/	SYM
inlawrev-3407	735	14	settlement	settlement	NOUN
inlawrev-3407	735	15	process	process	NOUN
inlawrev-3407	735	16	merely	merely	ADV
inlawrev-3407	735	17	because	because	SCONJ
inlawrev-3407	735	18	he	he	PRON
inlawrev-3407	735	19	or	or	CCONJ
inlawrev-3407	735	20	she	she	PRON
inlawrev-3407	735	21	represented	represent	VERB
inlawrev-3407	735	22	,	,	PUNCT
inlawrev-3407	735	23	say	say	INTJ
inlawrev-3407	735	24	,	,	PUNCT
inlawrev-3407	735	25	an	an	DET
inlawrev-3407	735	26	insurance	insurance	NOUN
inlawrev-3407	735	27	company	company	NOUN
inlawrev-3407	735	28	.	.	PUNCT
inlawrev-3407	736	1	231	231	NUM
inlawrev-3407	736	2	.	.	PUNCT
inlawrev-3407	737	1	hazard&hodes	hazard&hode	NOUN
inlawrev-3407	737	2	,	,	PUNCT
inlawrev-3407	737	3	jm/?a'fli	jm/?a'fli	PROPN
inlawrev-3407	737	4	note	note	VERB
inlawrev-3407	737	5	61	61	NUM
inlawrev-3407	737	6	,	,	PUNCT
inlawrev-3407	737	7	at	at	ADP
inlawrev-3407	737	8	804.1	804.1	NUM
inlawrev-3407	737	9	.	.	PUNCT
inlawrev-3407	738	1	232	232	NUM
inlawrev-3407	738	2	.	.	PUNCT
inlawrev-3407	739	1	lawyers	lawyer	NOUN
inlawrev-3407	739	2	'	'	PART
inlawrev-3407	739	3	aiding	aid	VERB
inlawrev-3407	739	4	unauthorized	unauthorized	ADJ
inlawrev-3407	739	5	practice	practice	NOUN
inlawrev-3407	739	6	,	,	PUNCT
inlawrev-3407	739	7	supra	supra	PROPN
inlawrev-3407	739	8	note	note	NOUN
inlawrev-3407	739	9	39	39	NUM
inlawrev-3407	739	10	,	,	PUNCT
inlawrev-3407	739	11	at	at	ADP
inlawrev-3407	739	12	21	21	NUM
inlawrev-3407	739	13	:	:	SYM
inlawrev-3407	739	14	8202	8202	NUM
inlawrev-3407	739	15	.	.	PUNCT
inlawrev-3407	740	1	233	233	NUM
inlawrev-3407	740	2	.	.	PUNCT
inlawrev-3407	741	1	hazard	hazard	NOUN
inlawrev-3407	741	2	&	&	CCONJ
inlawrev-3407	741	3	hodes	hodes	PROPN
inlawrev-3407	741	4	,	,	PUNCT
inlawrev-3407	741	5	supra	supra	PROPN
inlawrev-3407	741	6	note	note	VERB
inlawrev-3407	741	7	6	6	NUM
inlawrev-3407	741	8	1	1	NUM
inlawrev-3407	741	9	,	,	PUNCT
inlawrev-3407	741	10	at	at	ADP
inlawrev-3407	741	11	804	804	NUM
inlawrev-3407	741	12	.	.	NOUN
inlawrev-3407	741	13	1	1	NUM
inlawrev-3407	741	14	.	.	X
inlawrev-3407	742	1	234	234	NUM
inlawrev-3407	742	2	.	.	PUNCT
inlawrev-3407	743	1	i	i	PRON
inlawrev-3407	743	2	d	d	PROPN
inlawrev-3407	743	3	at	at	ADP
inlawrev-3407	743	4	807	807	NUM
inlawrev-3407	743	5	.	.	PUNCT
inlawrev-3407	743	6	235	235	NUM
inlawrev-3407	743	7	.	.	PUNCT
inlawrev-3407	744	1	see	see	VERB
inlawrev-3407	744	2	model	model	NOUN
inlawrev-3407	744	3	rules	rule	NOUN
inlawrev-3407	744	4	of	of	ADP
inlawrev-3407	744	5	professional	professional	ADJ
inlawrev-3407	744	6	gonduct	gonduct	NOUN
inlawrev-3407	744	7	rule	rule	VERB
inlawrev-3407	744	8	1	1	NUM
inlawrev-3407	744	9	.7(b	.7(b	NUM
inlawrev-3407	744	10	)	)	PUNCT
inlawrev-3407	744	11	(	(	PUNCT
inlawrev-3407	744	12	1	1	NUM
inlawrev-3407	744	13	987	987	NUM
inlawrev-3407	744	14	)	)	PUNCT
inlawrev-3407	744	15	.	.	PUNCT
inlawrev-3407	745	1	(	(	PUNCT
inlawrev-3407	745	2	b	b	X
inlawrev-3407	745	3	)	)	PUNCT
inlawrev-3407	745	4	a	a	DET
inlawrev-3407	745	5	lawyer	lawyer	NOUN
inlawrev-3407	745	6	shall	shall	AUX
inlawrev-3407	745	7	not	not	PART
inlawrev-3407	745	8	represent	represent	VERB
inlawrev-3407	745	9	a	a	DET
inlawrev-3407	745	10	client	client	NOUN
inlawrev-3407	745	11	if	if	SCONJ
inlawrev-3407	745	12	the	the	DET
inlawrev-3407	745	13	representation	representation	NOUN
inlawrev-3407	745	14	of	of	ADP
inlawrev-3407	745	15	that	that	DET
inlawrev-3407	745	16	client	client	NOUN
inlawrev-3407	745	17	may	may	AUX
inlawrev-3407	745	18	be	be	AUX
inlawrev-3407	745	19	materially	materially	ADV
inlawrev-3407	745	20	limited	limit	VERB
inlawrev-3407	745	21	by	by	ADP
inlawrev-3407	745	22	the	the	DET
inlawrev-3407	745	23	lawyer	lawyer	NOUN
inlawrev-3407	745	24	's	's	PART
inlawrev-3407	745	25	responsibilities	responsibility	NOUN
inlawrev-3407	745	26	to	to	ADP
inlawrev-3407	745	27	another	another	DET
inlawrev-3407	745	28	client	client	NOUN
inlawrev-3407	745	29	or	or	CCONJ
inlawrev-3407	745	30	to	to	ADP
inlawrev-3407	745	31	a	a	DET
inlawrev-3407	745	32	third	third	ADJ
inlawrev-3407	745	33	person	person	NOUN
inlawrev-3407	745	34	,	,	PUNCT
inlawrev-3407	745	35	or	or	CCONJ
inlawrev-3407	745	36	by	by	ADP
inlawrev-3407	745	37	the	the	DET
inlawrev-3407	745	38	lawyer	lawyer	NOUN
inlawrev-3407	745	39	's	's	PART
inlawrev-3407	745	40	own	own	ADJ
inlawrev-3407	745	41	interests	interest	NOUN
inlawrev-3407	745	42	,	,	PUNCT
inlawrev-3407	745	43	unless	unless	SCONJ
inlawrev-3407	745	44	:	:	PUNCT
inlawrev-3407	745	45	(	(	PUNCT
inlawrev-3407	745	46	1	1	X
inlawrev-3407	745	47	)	)	PUNCT
inlawrev-3407	745	48	the	the	DET
inlawrev-3407	745	49	lawyer	lawyer	NOUN
inlawrev-3407	745	50	reasonably	reasonably	ADV
inlawrev-3407	745	51	believes	believe	VERB
inlawrev-3407	745	52	the	the	DET
inlawrev-3407	745	53	representation	representation	NOUN
inlawrev-3407	745	54	will	will	AUX
inlawrev-3407	745	55	not	not	PART
inlawrev-3407	745	56	be	be	AUX
inlawrev-3407	745	57	adversely	adversely	ADV
inlawrev-3407	745	58	affected	affect	VERB
inlawrev-3407	745	59	;	;	PUNCT
inlawrev-3407	745	60	and	and	CCONJ
inlawrev-3407	745	61	(	(	PUNCT
inlawrev-3407	745	62	2	2	X
inlawrev-3407	745	63	)	)	PUNCT
inlawrev-3407	745	64	the	the	DET
inlawrev-3407	745	65	client	client	NOUN
inlawrev-3407	745	66	consents	consent	NOUN
inlawrev-3407	745	67	after	after	ADP
inlawrev-3407	745	68	consultation	consultation	NOUN
inlawrev-3407	745	69	.	.	PUNCT
inlawrev-3407	746	1	when	when	SCONJ
inlawrev-3407	746	2	representation	representation	NOUN
inlawrev-3407	746	3	of	of	ADP
inlawrev-3407	746	4	multiple	multiple	ADJ
inlawrev-3407	746	5	clients	client	NOUN
inlawrev-3407	746	6	in	in	ADP
inlawrev-3407	746	7	a	a	DET
inlawrev-3407	746	8	single	single	ADJ
inlawrev-3407	746	9	matter	matter	NOUN
inlawrev-3407	746	10	is	be	AUX
inlawrev-3407	746	11	undertaken	undertake	VERB
inlawrev-3407	746	12	,	,	PUNCT
inlawrev-3407	746	13	the	the	DET
inlawrev-3407	746	14	consultation	consultation	NOUN
inlawrev-3407	746	15	shall	shall	AUX
inlawrev-3407	746	16	include	include	VERB
inlawrev-3407	746	17	explanation	explanation	NOUN
inlawrev-3407	746	18	of	of	ADP
inlawrev-3407	746	19	the	the	DET
inlawrev-3407	746	20	implications	implication	NOUN
inlawrev-3407	746	21	of	of	ADP
inlawrev-3407	746	22	the	the	DET
inlawrev-3407	746	23	common	common	ADJ
inlawrev-3407	746	24	representation	representation	NOUN
inlawrev-3407	746	25	and	and	CCONJ
inlawrev-3407	746	26	the	the	DET
inlawrev-3407	746	27	advantages	advantage	NOUN
inlawrev-3407	746	28	and	and	CCONJ
inlawrev-3407	746	29	risks	risk	NOUN
inlawrev-3407	746	30	624	624	NUM
inlawrev-3407	746	31	indiana	indiana	PROPN
inlawrev-3407	746	32	law	law	PROPN
inlawrev-3407	746	33	review	review	NOUN
inlawrev-3407	747	1	[	[	X
inlawrev-3407	747	2	vol	vol	NOUN
inlawrev-3407	747	3	.	.	PUNCT
inlawrev-3407	747	4	33	33	NUM
inlawrev-3407	747	5	:	:	SYM
inlawrev-3407	747	6	599	599	NUM
inlawrev-3407	747	7	and	and	CCONJ
inlawrev-3407	747	8	is	be	AUX
inlawrev-3407	747	9	more	more	ADV
inlawrev-3407	747	10	specifically	specifically	ADV
inlawrev-3407	747	11	addressed	address	VERB
inlawrev-3407	747	12	in	in	ADP
inlawrev-3407	747	13	model	model	NOUN
inlawrev-3407	747	14	rule	rule	NOUN
inlawrev-3407	747	15	1.8(f),^^^	1.8(f),^^^	NUM
inlawrev-3407	747	16	dealing	deal	VERB
inlawrev-3407	747	17	with	with	ADP
inlawrev-3407	747	18	situations	situation	NOUN
inlawrev-3407	747	19	in	in	ADP
inlawrev-3407	747	20	which	which	PRON
inlawrev-3407	747	21	a	a	DET
inlawrev-3407	747	22	third	third	ADJ
inlawrev-3407	747	23	party	party	NOUN
inlawrev-3407	747	24	pays	pay	VERB
inlawrev-3407	747	25	a	a	DET
inlawrev-3407	747	26	client	client	NOUN
inlawrev-3407	747	27	's	's	PART
inlawrev-3407	747	28	bill.^^^	bill.^^^	NOUN
inlawrev-3407	747	29	in	in	ADP
inlawrev-3407	747	30	truth	truth	NOUN
inlawrev-3407	747	31	,	,	PUNCT
inlawrev-3407	747	32	there	there	PRON
inlawrev-3407	747	33	is	be	VERB
inlawrev-3407	747	34	probably	probably	ADV
inlawrev-3407	747	35	little	little	ADJ
inlawrev-3407	747	36	harm	harm	NOUN
inlawrev-3407	747	37	in	in	ADP
inlawrev-3407	747	38	this	this	DET
inlawrev-3407	747	39	redundancy	redundancy	NOUN
inlawrev-3407	747	40	,	,	PUNCT
inlawrev-3407	747	41	and	and	CCONJ
inlawrev-3407	747	42	indeed	indeed	ADV
inlawrev-3407	747	43	,	,	PUNCT
inlawrev-3407	747	44	this	this	DET
inlawrev-3407	747	45	provision	provision	NOUN
inlawrev-3407	747	46	should	should	AUX
inlawrev-3407	747	47	alleviate	alleviate	VERB
inlawrev-3407	747	48	some	some	PRON
inlawrev-3407	747	49	of	of	ADP
inlawrev-3407	747	50	the	the	DET
inlawrev-3407	747	51	concerns	concern	NOUN
inlawrev-3407	747	52	that	that	PRON
inlawrev-3407	747	53	its	its	PRON
inlawrev-3407	747	54	two	two	NUM
inlawrev-3407	747	55	preceding	precede	VERB
inlawrev-3407	747	56	provisions	provision	NOUN
inlawrev-3407	747	57	are	be	AUX
inlawrev-3407	747	58	purportedly	purportedly	ADV
inlawrev-3407	747	59	designed	design	VERB
inlawrev-3407	747	60	to	to	PART
inlawrev-3407	747	61	address	address	VERB
inlawrev-3407	747	62	.	.	PUNCT
inlawrev-3407	748	1	model	model	NOUN
inlawrev-3407	748	2	rule	rule	NOUN
inlawrev-3407	748	3	5.4(d	5.4(d	NUM
inlawrev-3407	748	4	)	)	PUNCT
inlawrev-3407	748	5	"	"	PUNCT
inlawrev-3407	748	6	is	be	AUX
inlawrev-3407	748	7	designed	design	VERB
inlawrev-3407	748	8	to	to	PART
inlawrev-3407	748	9	prevent	prevent	VERB
inlawrev-3407	748	10	business	business	NOUN
inlawrev-3407	748	11	relationships	relationship	NOUN
inlawrev-3407	748	12	with	with	ADP
inlawrev-3407	748	13	nonlawyers	nonlawyer	NOUN
inlawrev-3407	748	14	from	from	ADP
inlawrev-3407	748	15	compromising	compromise	VERB
inlawrev-3407	748	16	a	a	DET
inlawrev-3407	748	17	lawyer	lawyer	NOUN
inlawrev-3407	748	18	's	's	PART
inlawrev-3407	748	19	independence	independence	NOUN
inlawrev-3407	748	20	of	of	ADP
inlawrev-3407	748	21	thought	thought	NOUN
inlawrev-3407	748	22	and	and	CCONJ
inlawrev-3407	748	23	action	action	NOUN
inlawrev-3407	748	24	.	.	PUNCT
inlawrev-3407	749	1	"^^^	"^^^	PUNCT
inlawrev-3407	750	1	the	the	DET
inlawrev-3407	750	2	general	general	ADJ
inlawrev-3407	750	3	rule	rule	NOUN
inlawrev-3407	750	4	is	be	AUX
inlawrev-3407	750	5	that	that	SCONJ
inlawrev-3407	750	6	a	a	DET
inlawrev-3407	750	7	lawyer	lawyer	NOUN
inlawrev-3407	750	8	may	may	AUX
inlawrev-3407	750	9	practice	practice	VERB
inlawrev-3407	750	10	with	with	ADP
inlawrev-3407	750	11	,	,	PUNCT
inlawrev-3407	750	12	or	or	CCONJ
inlawrev-3407	750	13	in	in	ADP
inlawrev-3407	750	14	the	the	DET
inlawrev-3407	750	15	form	form	NOUN
inlawrev-3407	750	16	of	of	ADP
inlawrev-3407	750	17	,	,	PUNCT
inlawrev-3407	750	18	a	a	DET
inlawrev-3407	750	19	professional	professional	ADJ
inlawrev-3407	750	20	corporation	corporation	NOUN
inlawrev-3407	750	21	if	if	SCONJ
inlawrev-3407	750	22	the	the	DET
inlawrev-3407	750	23	arrangement	arrangement	NOUN
inlawrev-3407	750	24	is	be	AUX
inlawrev-3407	750	25	consistent	consistent	ADJ
inlawrev-3407	750	26	with	with	ADP
inlawrev-3407	750	27	the	the	DET
inlawrev-3407	750	28	lawyer	lawyer	NOUN
inlawrev-3407	750	29	's	's	PART
inlawrev-3407	750	30	ethical	ethical	ADJ
inlawrev-3407	750	31	responsibilities	responsibility	NOUN
inlawrev-3407	750	32	and	and	CCONJ
inlawrev-3407	750	33	complies	complie	NOUN
inlawrev-3407	750	34	with	with	ADP
inlawrev-3407	750	35	other	other	ADJ
inlawrev-3407	750	36	law	law	NOUN
inlawrev-3407	750	37	.	.	PUNCT
inlawrev-3407	751	1	however	however	ADV
inlawrev-3407	751	2	,	,	PUNCT
inlawrev-3407	751	3	model	model	NOUN
inlawrev-3407	751	4	rule	rule	VERB
inlawrev-3407	751	5	5	5	NUM
inlawrev-3407	751	6	.4(d	.4(d	NOUN
inlawrev-3407	751	7	)	)	PUNCT
inlawrev-3407	751	8	prohibits	prohibit	VERB
inlawrev-3407	751	9	nonlawyer	nonlawyer	ADJ
inlawrev-3407	751	10	ownership	ownership	NOUN
inlawrev-3407	751	11	or	or	CCONJ
inlawrev-3407	751	12	management	management	NOUN
inlawrev-3407	751	13	ofa	ofa	PROPN
inlawrev-3407	751	14	for	for	ADP
inlawrev-3407	751	15	-	-	PUNCT
inlawrev-3407	751	16	profit	profit	NOUN
inlawrev-3407	751	17	professional	professional	ADJ
inlawrev-3407	751	18	corporation	corporation	NOUN
inlawrev-3407	751	19	or	or	CCONJ
inlawrev-3407	751	20	association.^^^	association.^^^	ADP
inlawrev-3407	751	21	the	the	DET
inlawrev-3407	751	22	fallacy	fallacy	NOUN
inlawrev-3407	751	23	inherent	inherent	ADJ
inlawrev-3407	751	24	in	in	ADP
inlawrev-3407	751	25	rule	rule	NOUN
inlawrev-3407	751	26	5.4(d	5.4(d	NUM
inlawrev-3407	751	27	)	)	PUNCT
inlawrev-3407	751	28	is	be	AUX
inlawrev-3407	751	29	that	that	SCONJ
inlawrev-3407	751	30	"	"	PUNCT
inlawrev-3407	751	31	if	if	SCONJ
inlawrev-3407	751	32	a	a	DET
inlawrev-3407	751	33	nonlawyer	nonlawyer	NOUN
inlawrev-3407	751	34	owns	own	VERB
inlawrev-3407	751	35	an	an	DET
inlawrev-3407	751	36	interest	interest	NOUN
inlawrev-3407	751	37	in	in	ADP
inlawrev-3407	751	38	,	,	PUNCT
inlawrev-3407	751	39	or	or	CCONJ
inlawrev-3407	751	40	is	be	AUX
inlawrev-3407	751	41	an	an	DET
inlawrev-3407	751	42	officer	officer	NOUN
inlawrev-3407	751	43	of	of	ADP
inlawrev-3407	751	44	a	a	DET
inlawrev-3407	751	45	legal	legal	ADJ
inlawrev-3407	751	46	organization	organization	NOUN
inlawrev-3407	751	47	,	,	PUNCT
inlawrev-3407	751	48	the	the	DET
inlawrev-3407	751	49	lawyer	lawyer	NOUN
inlawrev-3407	751	50	's	's	PART
inlawrev-3407	751	51	position	position	NOUN
inlawrev-3407	751	52	must	must	AUX
inlawrev-3407	751	53	be	be	AUX
inlawrev-3407	751	54	compromised	compromise	VERB
inlawrev-3407	751	55	.	.	PUNCT
inlawrev-3407	752	1	"^'*^	"^'*^	VERB
inlawrev-3407	752	2	however	however	ADV
inlawrev-3407	752	3	,	,	PUNCT
inlawrev-3407	752	4	in	in	ADP
inlawrev-3407	752	5	truth	truth	NOUN
inlawrev-3407	752	6	,	,	PUNCT
inlawrev-3407	752	7	this	this	DET
inlawrev-3407	752	8	provision	provision	NOUN
inlawrev-3407	752	9	is	be	AUX
inlawrev-3407	752	10	not	not	PART
inlawrev-3407	752	11	ultimately	ultimately	ADV
inlawrev-3407	752	12	responsible	responsible	ADJ
inlawrev-3407	752	13	for	for	ADP
inlawrev-3407	752	14	the	the	DET
inlawrev-3407	752	15	prohibition	prohibition	NOUN
inlawrev-3407	752	16	on	on	ADP
inlawrev-3407	752	17	accounting	accounting	NOUN
inlawrev-3407	752	18	firms	firm	NOUN
inlawrev-3407	752	19	employing	employ	VERB
inlawrev-3407	752	20	attorneys	attorney	NOUN
inlawrev-3407	752	21	to	to	PART
inlawrev-3407	752	22	practice	practice	VERB
inlawrev-3407	752	23	law	law	NOUN
inlawrev-3407	752	24	.	.	PUNCT
inlawrev-3407	753	1	at	at	ADP
inlawrev-3407	753	2	the	the	DET
inlawrev-3407	753	3	heart	heart	NOUN
inlawrev-3407	753	4	ofmodel	ofmodel	NOUN
inlawrev-3407	753	5	rule	rule	VERB
inlawrev-3407	753	6	5.4	5.4	NUM
inlawrev-3407	753	7	is	be	AUX
inlawrev-3407	753	8	the	the	DET
inlawrev-3407	753	9	protection	protection	NOUN
inlawrev-3407	753	10	ofthe	ofthe	NOUN
inlawrev-3407	753	11	client	client	NOUN
inlawrev-3407	753	12	.	.	PUNCT
inlawrev-3407	754	1	however	however	ADV
inlawrev-3407	754	2	,	,	PUNCT
inlawrev-3407	754	3	"	"	PUNCT
inlawrev-3407	754	4	[	[	X
inlawrev-3407	754	5	i]f	i]f	ADP
inlawrev-3407	754	6	the	the	DET
inlawrev-3407	754	7	unauthorized	unauthorized	ADJ
inlawrev-3407	754	8	practice	practice	NOUN
inlawrev-3407	754	9	rules	rule	NOUN
inlawrev-3407	754	10	are	be	AUX
inlawrev-3407	754	11	truly	truly	ADV
inlawrev-3407	754	12	intended	intend	VERB
inlawrev-3407	754	13	to	to	PART
inlawrev-3407	754	14	protect	protect	VERB
inlawrev-3407	754	15	clients	client	NOUN
inlawrev-3407	754	16	,	,	PUNCT
inlawrev-3407	754	17	clients	client	NOUN
inlawrev-3407	754	18	should	should	AUX
inlawrev-3407	754	19	have	have	VERB
inlawrev-3407	754	20	some	some	DET
inlawrev-3407	754	21	say	say	VERB
inlawrev-3407	754	22	as	as	ADP
inlawrev-3407	754	23	to	to	ADP
inlawrev-3407	754	24	how	how	SCONJ
inlawrev-3407	754	25	much	much	ADJ
inlawrev-3407	754	26	protection	protection	NOUN
inlawrev-3407	754	27	they	they	PRON
inlawrev-3407	754	28	want	want	VERB
inlawrev-3407	754	29	.	.	PUNCT
inlawrev-3407	755	1	if	if	SCONJ
inlawrev-3407	755	2	the	the	DET
inlawrev-3407	755	3	rules	rule	NOUN
inlawrev-3407	755	4	are	be	AUX
inlawrev-3407	755	5	partly	partly	ADV
inlawrev-3407	755	6	designed	design	VERB
inlawrev-3407	755	7	to	to	PART
inlawrev-3407	755	8	protect	protect	VERB
inlawrev-3407	755	9	lawyers	lawyer	NOUN
inlawrev-3407	755	10	,	,	PUNCT
inlawrev-3407	755	11	then	then	ADV
inlawrev-3407	755	12	lawyers	lawyer	NOUN
inlawrev-3407	755	13	should	should	AUX
inlawrev-3407	755	14	not	not	PART
inlawrev-3407	755	15	be	be	AUX
inlawrev-3407	755	16	allowed	allow	VERB
inlawrev-3407	755	17	to	to	PART
inlawrev-3407	755	18	determine	determine	VERB
inlawrev-3407	755	19	the	the	DET
inlawrev-3407	755	20	degree	degree	NOUN
inlawrev-3407	755	21	of	of	ADP
inlawrev-3407	755	22	their	their	PRON
inlawrev-3407	755	23	own	own	ADJ
inlawrev-3407	755	24	protection	protection	NOUN
inlawrev-3407	755	25	.	.	PUNCT
inlawrev-3407	756	1	"^	"^	PUNCT
inlawrev-3407	756	2	'	'	NUM
inlawrev-3407	756	3	*	*	PUNCT
inlawrev-3407	756	4	'	'	PUNCT
inlawrev-3407	756	5	"	"	PUNCT
inlawrev-3407	756	6	times	time	NOUN
inlawrev-3407	756	7	are	be	AUX
inlawrev-3407	756	8	changing	change	VERB
inlawrev-3407	756	9	and	and	CCONJ
inlawrev-3407	756	10	people	people	NOUN
inlawrev-3407	756	11	's	's	PART
inlawrev-3407	756	12	involved	involve	VERB
inlawrev-3407	756	13	.	.	PUNCT
inlawrev-3407	757	1	i	i	PRON
inlawrev-3407	757	2	d.	d.	PROPN
inlawrev-3407	757	3	236	236	NUM
inlawrev-3407	757	4	.	.	PUNCT
inlawrev-3407	757	5	-see	-see	PUNCT
inlawrev-3407	758	1	/^.	/^.	PUNCT
inlawrev-3407	758	2	rule	rule	NOUN
inlawrev-3407	758	3	1.8(f	1.8(f	NUM
inlawrev-3407	758	4	)	)	PUNCT
inlawrev-3407	758	5	(	(	PUNCT
inlawrev-3407	758	6	1987	1987	NUM
inlawrev-3407	758	7	)	)	PUNCT
inlawrev-3407	758	8	.	.	PUNCT
inlawrev-3407	759	1	(	(	PUNCT
inlawrev-3407	759	2	f	f	X
inlawrev-3407	759	3	)	)	PUNCT
inlawrev-3407	759	4	a	a	DET
inlawrev-3407	759	5	lawyer	lawyer	NOUN
inlawrev-3407	759	6	shall	shall	AUX
inlawrev-3407	759	7	not	not	PART
inlawrev-3407	759	8	accept	accept	VERB
inlawrev-3407	759	9	compensation	compensation	NOUN
inlawrev-3407	759	10	for	for	ADP
inlawrev-3407	759	11	representing	represent	VERB
inlawrev-3407	759	12	a	a	DET
inlawrev-3407	759	13	client	client	NOUN
inlawrev-3407	759	14	from	from	ADP
inlawrev-3407	759	15	one	one	NUM
inlawrev-3407	759	16	other	other	ADJ
inlawrev-3407	759	17	than	than	ADP
inlawrev-3407	759	18	the	the	DET
inlawrev-3407	759	19	client	client	NOUN
inlawrev-3407	759	20	unless	unless	SCONJ
inlawrev-3407	759	21	:	:	PUNCT
inlawrev-3407	759	22	(	(	PUNCT
inlawrev-3407	759	23	1	1	X
inlawrev-3407	759	24	)	)	PUNCT
inlawrev-3407	759	25	the	the	DET
inlawrev-3407	759	26	client	client	NOUN
inlawrev-3407	759	27	consents	consent	NOUN
inlawrev-3407	759	28	after	after	ADP
inlawrev-3407	759	29	consultation	consultation	NOUN
inlawrev-3407	759	30	;	;	PUNCT
inlawrev-3407	759	31	(	(	PUNCT
inlawrev-3407	759	32	2	2	X
inlawrev-3407	759	33	)	)	PUNCT
inlawrev-3407	759	34	there	there	PRON
inlawrev-3407	759	35	is	be	VERB
inlawrev-3407	759	36	no	no	DET
inlawrev-3407	759	37	interference	interference	NOUN
inlawrev-3407	759	38	with	with	ADP
inlawrev-3407	759	39	the	the	DET
inlawrev-3407	759	40	lawyer	lawyer	NOUN
inlawrev-3407	759	41	's	's	PART
inlawrev-3407	759	42	independence	independence	NOUN
inlawrev-3407	759	43	of	of	ADP
inlawrev-3407	759	44	professional	professional	ADJ
inlawrev-3407	759	45	judgment	judgment	NOUN
inlawrev-3407	759	46	or	or	CCONJ
inlawrev-3407	759	47	with	with	ADP
inlawrev-3407	759	48	the	the	DET
inlawrev-3407	759	49	client	client	NOUN
inlawrev-3407	759	50	-	-	PUNCT
inlawrev-3407	759	51	lawyer	lawyer	NOUN
inlawrev-3407	759	52	relationship	relationship	NOUN
inlawrev-3407	759	53	;	;	PUNCT
inlawrev-3407	759	54	and	and	CCONJ
inlawrev-3407	759	55	(	(	PUNCT
inlawrev-3407	759	56	3	3	X
inlawrev-3407	759	57	)	)	PUNCT
inlawrev-3407	759	58	information	information	NOUN
inlawrev-3407	759	59	relating	relate	VERB
inlawrev-3407	759	60	to	to	ADP
inlawrev-3407	759	61	representation	representation	NOUN
inlawrev-3407	759	62	of	of	ADP
inlawrev-3407	759	63	a	a	DET
inlawrev-3407	759	64	client	client	NOUN
inlawrev-3407	759	65	is	be	AUX
inlawrev-3407	759	66	protected	protect	VERB
inlawrev-3407	759	67	as	as	SCONJ
inlawrev-3407	759	68	required	require	VERB
inlawrev-3407	759	69	by	by	ADP
inlawrev-3407	759	70	rule	rule	NOUN
inlawrev-3407	759	71	1	1	NUM
inlawrev-3407	759	72	.6	.6	NUM
inlawrev-3407	759	73	.	.	PUNCT
inlawrev-3407	760	1	i	i	PRON
inlawrev-3407	760	2	d.	d.	PROPN
inlawrev-3407	760	3	237	237	NUM
inlawrev-3407	760	4	.	.	PUNCT
inlawrev-3407	761	1	see	see	VERB
inlawrev-3407	761	2	hazard	hazard	NOUN
inlawrev-3407	761	3	&	&	CCONJ
inlawrev-3407	761	4	hodes	hodes	PROPN
inlawrev-3407	761	5	,	,	PUNCT
inlawrev-3407	761	6	supra	supra	PROPN
inlawrev-3407	761	7	note	note	VERB
inlawrev-3407	761	8	6	6	NUM
inlawrev-3407	761	9	1	1	NUM
inlawrev-3407	761	10	,	,	PUNCT
inlawrev-3407	761	11	at	at	ADP
inlawrev-3407	761	12	807	807	NUM
inlawrev-3407	761	13	.	.	PUNCT
inlawrev-3407	762	1	238	238	NUM
inlawrev-3407	762	2	.	.	PUNCT
inlawrev-3407	762	3	mat	mat	PROPN
inlawrev-3407	762	4	808.1	808.1	NUM
inlawrev-3407	762	5	.	.	PROPN
inlawrev-3407	763	1	239	239	NUM
inlawrev-3407	763	2	.	.	PUNCT
inlawrev-3407	764	1	see	see	VERB
inlawrev-3407	764	2	,	,	PUNCT
inlawrev-3407	764	3	e.g.	e.g.	ADV
inlawrev-3407	764	4	,	,	PUNCT
inlawrev-3407	764	5	florida	florida	PROPN
inlawrev-3407	764	6	bar	bar	PROPN
inlawrev-3407	764	7	v.	v.	ADP
inlawrev-3407	764	8	hunt	hunt	NOUN
inlawrev-3407	764	9	,	,	PUNCT
inlawrev-3407	764	10	429	429	NUM
inlawrev-3407	764	11	so	so	ADV
inlawrev-3407	764	12	.	.	PUNCT
inlawrev-3407	765	1	2d	2d	NOUN
inlawrev-3407	765	2	1201	1201	NUM
inlawrev-3407	765	3	(	(	PUNCT
inlawrev-3407	765	4	fla	fla	PROPN
inlawrev-3407	765	5	.	.	PROPN
inlawrev-3407	765	6	1983	1983	NUM
inlawrev-3407	765	7	)	)	PUNCT
inlawrev-3407	765	8	(	(	PUNCT
inlawrev-3407	765	9	disbarring	disbar	VERB
inlawrev-3407	765	10	a	a	DET
inlawrev-3407	765	11	lawyer	lawyer	NOUN
inlawrev-3407	765	12	for	for	ADP
inlawrev-3407	765	13	designating	designate	VERB
inlawrev-3407	765	14	nonlawyers	nonlawyer	NOUN
inlawrev-3407	765	15	as	as	ADP
inlawrev-3407	765	16	corporate	corporate	ADJ
inlawrev-3407	765	17	officers	officer	NOUN
inlawrev-3407	765	18	and	and	CCONJ
inlawrev-3407	765	19	directors	director	NOUN
inlawrev-3407	765	20	ofprofessional	ofprofessional	PROPN
inlawrev-3407	765	21	association	association	PROPN
inlawrev-3407	765	22	)	)	PUNCT
inlawrev-3407	765	23	;	;	PUNCT
inlawrev-3407	765	24	florida	florida	PROPN
inlawrev-3407	765	25	bar	bar	PROPN
inlawrev-3407	765	26	v.	v.	ADP
inlawrev-3407	765	27	budish	budish	PROPN
inlawrev-3407	765	28	,	,	PUNCT
inlawrev-3407	765	29	421	421	NUM
inlawrev-3407	765	30	so	so	ADV
inlawrev-3407	765	31	.	.	PUNCT
inlawrev-3407	766	1	2d	2d	NUM
inlawrev-3407	766	2	501	501	NUM
inlawrev-3407	766	3	(	(	PUNCT
inlawrev-3407	766	4	fla	fla	PROPN
inlawrev-3407	766	5	.	.	PROPN
inlawrev-3407	766	6	1982	1982	NUM
inlawrev-3407	766	7	)	)	PUNCT
inlawrev-3407	766	8	(	(	PUNCT
inlawrev-3407	766	9	disciplining	discipline	VERB
inlawrev-3407	766	10	a	a	DET
inlawrev-3407	766	11	lawyer	lawyer	NOUN
inlawrev-3407	766	12	for	for	ADP
inlawrev-3407	766	13	employing	employ	VERB
inlawrev-3407	766	14	nonlawyer	nonlawyer	NOUN
inlawrev-3407	766	15	as	as	ADP
inlawrev-3407	766	16	president	president	NOUN
inlawrev-3407	766	17	of	of	ADP
inlawrev-3407	766	18	legal	legal	ADJ
inlawrev-3407	766	19	clinic	clinic	NOUN
inlawrev-3407	766	20	)	)	PUNCT
inlawrev-3407	766	21	;	;	PUNCT
inlawrev-3407	766	22	florida	florida	PROPN
inlawrev-3407	766	23	bar	bar	PROPN
inlawrev-3407	766	24	v.	v.	ADP
inlawrev-3407	766	25	shapiro	shapiro	PROPN
inlawrev-3407	766	26	,	,	PUNCT
inlawrev-3407	766	27	413	413	NUM
inlawrev-3407	766	28	so	so	ADV
inlawrev-3407	766	29	.	.	PUNCT
inlawrev-3407	767	1	2d	2d	NOUN
inlawrev-3407	767	2	1	1	NUM
inlawrev-3407	767	3	184	184	NUM
inlawrev-3407	767	4	(	(	PUNCT
inlawrev-3407	767	5	fla	fla	PROPN
inlawrev-3407	767	6	.	.	PROPN
inlawrev-3407	767	7	1982	1982	NUM
inlawrev-3407	767	8	)	)	PUNCT
inlawrev-3407	767	9	(	(	PUNCT
inlawrev-3407	767	10	disciplining	discipline	VERB
inlawrev-3407	767	11	a	a	DET
inlawrev-3407	767	12	lawyer	lawyer	NOUN
inlawrev-3407	767	13	for	for	ADP
inlawrev-3407	767	14	electing	elect	VERB
inlawrev-3407	767	15	a	a	DET
inlawrev-3407	767	16	nonlawyer	nonlawyer	NOUN
inlawrev-3407	767	17	as	as	ADP
inlawrev-3407	767	18	secretary	secretary	NOUN
inlawrev-3407	767	19	of	of	ADP
inlawrev-3407	767	20	law	law	PROPN
inlawrev-3407	767	21	clinic	clinic	NOUN
inlawrev-3407	767	22	)	)	PUNCT
inlawrev-3407	767	23	.	.	PUNCT
inlawrev-3407	768	1	see	see	VERB
inlawrev-3407	768	2	also	also	ADV
inlawrev-3407	768	3	gilbert	gilbert	PROPN
inlawrev-3407	768	4	&	&	CCONJ
inlawrev-3407	768	5	lempert	lempert	PROPN
inlawrev-3407	768	6	,	,	PUNCT
inlawrev-3407	768	7	supra	supra	NOUN
inlawrev-3407	768	8	note	note	NOUN
inlawrev-3407	768	9	1	1	NUM
inlawrev-3407	768	10	82	82	NUM
inlawrev-3407	768	11	,	,	PUNCT
inlawrev-3407	768	12	at	at	ADP
inlawrev-3407	768	13	409	409	NUM
inlawrev-3407	768	14	(	(	PUNCT
inlawrev-3407	768	15	suggesting	suggest	VERB
inlawrev-3407	768	16	that	that	SCONJ
inlawrev-3407	768	17	"	"	PUNCT
inlawrev-3407	768	18	[	[	X
inlawrev-3407	768	19	i]t	i]t	PROPN
inlawrev-3407	768	20	was	be	AUX
inlawrev-3407	768	21	the	the	DET
inlawrev-3407	768	22	specter	specter	NOUN
inlawrev-3407	768	23	ofnonlawyer	ofnonlawyer	NOUN
inlawrev-3407	768	24	investment	investment	NOUN
inlawrev-3407	768	25	in	in	ADP
inlawrev-3407	768	26	law	law	NOUN
inlawrev-3407	768	27	firms	firm	NOUN
inlawrev-3407	768	28	that	that	PRON
inlawrev-3407	768	29	sent	send	VERB
inlawrev-3407	768	30	the	the	DET
inlawrev-3407	768	31	aba	aba	PROPN
inlawrev-3407	768	32	house	house	NOUN
inlawrev-3407	768	33	of	of	ADP
inlawrev-3407	768	34	delegates	delegate	NOUN
inlawrev-3407	768	35	running	run	VERB
inlawrev-3407	768	36	to	to	ADP
inlawrev-3407	768	37	the	the	DET
inlawrev-3407	768	38	far	far	ADJ
inlawrev-3407	768	39	end	end	NOUN
inlawrev-3407	768	40	of	of	ADP
inlawrev-3407	768	41	the	the	DET
inlawrev-3407	768	42	spectrum	spectrum	NOUN
inlawrev-3407	768	43	,	,	PUNCT
inlawrev-3407	768	44	an	an	DET
inlawrev-3407	768	45	absolute	absolute	ADJ
inlawrev-3407	768	46	ban	ban	NOUN
inlawrev-3407	768	47	.	.	PUNCT
inlawrev-3407	768	48	"	"	PUNCT
inlawrev-3407	768	49	)	)	PUNCT
inlawrev-3407	768	50	.	.	PUNCT
inlawrev-3407	769	1	240	240	NUM
inlawrev-3407	769	2	.	.	X
inlawrev-3407	770	1	hazard	hazard	NOUN
inlawrev-3407	770	2	&	&	CCONJ
inlawrev-3407	770	3	hodes	hodes	PROPN
inlawrev-3407	770	4	,	,	PUNCT
inlawrev-3407	770	5	supra	supra	PROPN
inlawrev-3407	770	6	note	note	VERB
inlawrev-3407	770	7	6	6	NUM
inlawrev-3407	770	8	1	1	NUM
inlawrev-3407	770	9	,	,	PUNCT
inlawrev-3407	770	10	at	at	ADP
inlawrev-3407	770	11	808	808	NUM
inlawrev-3407	770	12	.	.	NOUN
inlawrev-3407	770	13	1	1	NUM
inlawrev-3407	770	14	.	.	PUNCT
inlawrev-3407	771	1	241	241	X
inlawrev-3407	771	2	.	.	PUNCT
inlawrev-3407	772	1	/j	/j	INTJ
inlawrev-3407	772	2	.	.	PUNCT
inlawrev-3407	773	1	at	at	ADP
inlawrev-3407	773	2	813	813	NUM
inlawrev-3407	773	3	.	.	PUNCT
inlawrev-3407	773	4	2000	2000	NUM
inlawrev-3407	773	5	]	]	PUNCT
inlawrev-3407	773	6	accounting	accounting	NOUN
inlawrev-3407	773	7	firms	firm	NOUN
inlawrev-3407	773	8	625	625	NUM
inlawrev-3407	773	9	requirements	requirement	NOUN
inlawrev-3407	773	10	for	for	ADP
inlawrev-3407	773	11	legal	legal	ADJ
inlawrev-3407	773	12	services	service	NOUN
inlawrev-3407	773	13	are	be	AUX
inlawrev-3407	773	14	evolving	evolve	VERB
inlawrev-3407	773	15	.	.	PUNCT
inlawrev-3407	774	1	"^"*^	"^"*^	PROPN
inlawrev-3407	774	2	indeed	indeed	ADV
inlawrev-3407	774	3	,	,	PUNCT
inlawrev-3407	774	4	"	"	PUNCT
inlawrev-3407	774	5	[	[	X
inlawrev-3407	774	6	c]orporate	c]orporate	ADJ
inlawrev-3407	774	7	clients	client	NOUN
inlawrev-3407	774	8	,	,	PUNCT
inlawrev-3407	774	9	far	far	ADV
inlawrev-3407	774	10	from	from	ADP
inlawrev-3407	774	11	worrying	worry	VERB
inlawrev-3407	774	12	about	about	ADP
inlawrev-3407	774	13	ethical	ethical	ADJ
inlawrev-3407	774	14	potholes	pothole	NOUN
inlawrev-3407	774	15	,	,	PUNCT
inlawrev-3407	774	16	are	be	AUX
inlawrev-3407	774	17	delighted	delighted	ADJ
inlawrev-3407	774	18	that	that	SCONJ
inlawrev-3407	774	19	they	they	PRON
inlawrev-3407	774	20	can	can	AUX
inlawrev-3407	774	21	finally	finally	ADV
inlawrev-3407	774	22	find	find	VERB
inlawrev-3407	774	23	tax	tax	NOUN
inlawrev-3407	774	24	and	and	CCONJ
inlawrev-3407	774	25	legal	legal	ADJ
inlawrev-3407	774	26	advice	advice	NOUN
inlawrev-3407	774	27	from	from	ADP
inlawrev-3407	774	28	a	a	DET
inlawrev-3407	774	29	unified	unified	ADJ
inlawrev-3407	774	30	team	team	NOUN
inlawrev-3407	774	31	.	.	PUNCT
inlawrev-3407	775	1	"^'*^	"^'*^	PROPN
inlawrev-3407	776	1	as	as	SCONJ
inlawrev-3407	776	2	the	the	DET
inlawrev-3407	776	3	market	market	NOUN
inlawrev-3407	776	4	for	for	ADP
inlawrev-3407	776	5	legal	legal	ADJ
inlawrev-3407	776	6	services	service	NOUN
inlawrev-3407	776	7	growls	growl	VERB
inlawrev-3407	776	8	,	,	PUNCT
inlawrev-3407	776	9	attorneys	attorney	NOUN
inlawrev-3407	776	10	are	be	AUX
inlawrev-3407	776	11	finding	find	VERB
inlawrev-3407	776	12	it	it	PRON
inlawrev-3407	776	13	increasingly	increasingly	ADV
inlawrev-3407	776	14	difficult	difficult	ADJ
inlawrev-3407	776	15	to	to	PART
inlawrev-3407	776	16	justify	justify	VERB
inlawrev-3407	776	17	the	the	DET
inlawrev-3407	776	18	legal	legal	ADJ
inlawrev-3407	776	19	monopoly	monopoly	NOUN
inlawrev-3407	776	20	they	they	PRON
inlawrev-3407	776	21	currently	currently	ADV
inlawrev-3407	776	22	enjoy	enjoy	VERB
inlawrev-3407	776	23	by	by	ADP
inlawrev-3407	776	24	arguing	argue	VERB
inlawrev-3407	776	25	model	model	NOUN
inlawrev-3407	776	26	rule	rule	NOUN
inlawrev-3407	776	27	5.4	5.4	NUM
inlawrev-3407	776	28	protectionism	protectionism	NOUN
inlawrev-3407	776	29	.	.	PUNCT
inlawrev-3407	777	1	these	these	DET
inlawrev-3407	777	2	attorneys	attorney	NOUN
inlawrev-3407	777	3	are	be	AUX
inlawrev-3407	777	4	now	now	ADV
inlawrev-3407	777	5	invoking	invoke	VERB
inlawrev-3407	777	6	additional	additional	ADJ
inlawrev-3407	777	7	policy	policy	NOUN
inlawrev-3407	777	8	arguments	argument	NOUN
inlawrev-3407	777	9	in	in	ADP
inlawrev-3407	777	10	the	the	DET
inlawrev-3407	777	11	hope	hope	NOUN
inlawrev-3407	777	12	ofretaining	ofretaine	VERB
inlawrev-3407	777	13	their	their	PRON
inlawrev-3407	777	14	exclusive	exclusive	ADJ
inlawrev-3407	777	15	possession	possession	NOUN
inlawrev-3407	777	16	of	of	ADP
inlawrev-3407	777	17	the	the	DET
inlawrev-3407	777	18	legal	legal	ADJ
inlawrev-3407	777	19	market	market	NOUN
inlawrev-3407	777	20	.	.	PUNCT
inlawrev-3407	778	1	b.	b.	PROPN
inlawrev-3407	778	2	accountant	accountant	PROPN
inlawrev-3407	778	3	client	client	PROPN
inlawrev-3407	778	4	privilege	privilege	NOUN
inlawrev-3407	778	5	perhaps	perhaps	ADV
inlawrev-3407	778	6	the	the	DET
inlawrev-3407	778	7	bar	bar	NOUN
inlawrev-3407	778	8	's	's	PART
inlawrev-3407	778	9	best	good	ADJ
inlawrev-3407	778	10	"	"	PUNCT
inlawrev-3407	778	11	consumer	consumer	NOUN
inlawrev-3407	778	12	-	-	PUNCT
inlawrev-3407	778	13	oriented	orient	VERB
inlawrev-3407	778	14	argument	argument	NOUN
inlawrev-3407	778	15	"	"	PUNCT
inlawrev-3407	778	16	is	be	AUX
inlawrev-3407	778	17	that	that	SCONJ
inlawrev-3407	778	18	while	while	SCONJ
inlawrev-3407	778	19	accountants	accountant	NOUN
inlawrev-3407	778	20	may	may	AUX
inlawrev-3407	778	21	charge	charge	VERB
inlawrev-3407	778	22	less	less	ADJ
inlawrev-3407	778	23	and	and	CCONJ
inlawrev-3407	778	24	work	work	VERB
inlawrev-3407	778	25	faster	fast	ADV
inlawrev-3407	778	26	,	,	PUNCT
inlawrev-3407	778	27	they	they	PRON
inlawrev-3407	778	28	can	can	AUX
inlawrev-3407	778	29	not	not	PART
inlawrev-3407	778	30	offer	offer	VERB
inlawrev-3407	778	31	broad	broad	ADV
inlawrev-3407	778	32	-	-	PUNCT
inlawrev-3407	778	33	ranging	range	VERB
inlawrev-3407	778	34	confidentiality	confidentiality	NOUN
inlawrev-3407	778	35	to	to	ADP
inlawrev-3407	778	36	their	their	PRON
inlawrev-3407	778	37	clients	client	NOUN
inlawrev-3407	778	38	or	or	CCONJ
inlawrev-3407	778	39	the	the	DET
inlawrev-3407	778	40	protections	protection	NOUN
inlawrev-3407	778	41	those	those	DET
inlawrev-3407	778	42	duties	duty	NOUN
inlawrev-3407	778	43	are	be	AUX
inlawrev-3407	778	44	designed	design	VERB
inlawrev-3407	778	45	to	to	ADP
inlawrev-3407	778	46	guarantee.^"^	guarantee.^"^	PROPN
inlawrev-3407	778	47	however	however	ADV
inlawrev-3407	778	48	,	,	PUNCT
inlawrev-3407	778	49	rather	rather	ADV
inlawrev-3407	778	50	than	than	ADP
inlawrev-3407	778	51	celebrate	celebrate	VERB
inlawrev-3407	778	52	the	the	DET
inlawrev-3407	778	53	victory	victory	NOUN
inlawrev-3407	778	54	of	of	ADP
inlawrev-3407	778	55	the	the	DET
inlawrev-3407	778	56	client	client	NOUN
inlawrev-3407	778	57	,	,	PUNCT
inlawrev-3407	778	58	"	"	PUNCT
inlawrev-3407	778	59	many	many	ADJ
inlawrev-3407	778	60	lawyers	lawyer	NOUN
inlawrev-3407	778	61	reacted	react	VERB
inlawrev-3407	778	62	with	with	ADP
inlawrev-3407	778	63	dismay	dismay	NOUN
inlawrev-3407	778	64	...	...	PUNCT
inlawrev-3407	778	65	as	as	ADP
inlawrev-3407	778	66	a	a	DET
inlawrev-3407	778	67	provision	provision	NOUN
inlawrev-3407	778	68	recognizing	recognize	VERB
inlawrev-3407	778	69	an	an	DET
inlawrev-3407	778	70	accountant	accountant	NOUN
inlawrev-3407	778	71	-	-	PUNCT
inlawrev-3407	778	72	client	client	NOUN
inlawrev-3407	778	73	privilege	privilege	NOUN
inlawrev-3407	778	74	in	in	ADP
inlawrev-3407	778	75	tax	tax	NOUN
inlawrev-3407	778	76	matters	matter	NOUN
inlawrev-3407	778	77	became	become	VERB
inlawrev-3407	778	78	law	law	NOUN
inlawrev-3407	778	79	as	as	ADP
inlawrev-3407	778	80	part	part	NOUN
inlawrev-3407	778	81	of	of	ADP
inlawrev-3407	778	82	a	a	DET
inlawrev-3407	778	83	bill	bill	NOUN
inlawrev-3407	778	84	overhauling	overhaul	VERB
inlawrev-3407	778	85	the	the	DET
inlawrev-3407	778	86	internal	internal	ADJ
inlawrev-3407	778	87	revenue	revenue	NOUN
inlawrev-3407	778	88	service	service	NOUN
inlawrev-3407	778	89	.	.	PUNCT
inlawrev-3407	779	1	"^"^^	"^"^^	PUNCT
inlawrev-3407	780	1	many	many	ADJ
inlawrev-3407	780	2	attorneys	attorney	NOUN
inlawrev-3407	780	3	viewed	view	VERB
inlawrev-3407	780	4	the	the	DET
inlawrev-3407	780	5	recognition	recognition	NOUN
inlawrev-3407	780	6	ofthe	ofthe	PROPN
inlawrev-3407	780	7	accountantclient	accountantclient	PROPN
inlawrev-3407	780	8	privilege	privilege	NOUN
inlawrev-3407	780	9	as	as	ADP
inlawrev-3407	780	10	the	the	DET
inlawrev-3407	780	11	beginning	beginning	NOUN
inlawrev-3407	780	12	ofa	ofa	PROPN
inlawrev-3407	780	13	slippery	slippery	ADJ
inlawrev-3407	780	14	slope	slope	NOUN
inlawrev-3407	780	15	that	that	PRON
inlawrev-3407	780	16	ultimately	ultimately	ADV
inlawrev-3407	780	17	could	could	AUX
inlawrev-3407	780	18	threaten	threaten	VERB
inlawrev-3407	780	19	their	their	PRON
inlawrev-3407	780	20	virtual	virtual	ADJ
inlawrev-3407	780	21	monopoly	monopoly	NOUN
inlawrev-3407	780	22	on	on	ADP
inlawrev-3407	780	23	providing	provide	VERB
inlawrev-3407	780	24	legal	legal	ADJ
inlawrev-3407	780	25	services.^"*^	services.^"*^	NOUN
inlawrev-3407	780	26	indeed	indeed	ADV
inlawrev-3407	780	27	,	,	PUNCT
inlawrev-3407	780	28	the	the	DET
inlawrev-3407	780	29	aba	aba	PROPN
inlawrev-3407	780	30	opposed	oppose	VERB
inlawrev-3407	780	31	extension	extension	NOUN
inlawrev-3407	780	32	of	of	ADP
inlawrev-3407	780	33	the	the	DET
inlawrev-3407	780	34	privilege	privilege	NOUN
inlawrev-3407	780	35	,	,	PUNCT
inlawrev-3407	780	36	and	and	CCONJ
inlawrev-3407	780	37	many	many	ADJ
inlawrev-3407	780	38	lawyers	lawyer	NOUN
inlawrev-3407	780	39	,	,	PUNCT
inlawrev-3407	780	40	particularly	particularly	ADV
inlawrev-3407	780	41	those	those	PRON
inlawrev-3407	780	42	practicing	practice	VERB
inlawrev-3407	780	43	tax	tax	NOUN
inlawrev-3407	780	44	law	law	NOUN
inlawrev-3407	780	45	,	,	PUNCT
inlawrev-3407	780	46	viewed	view	VERB
inlawrev-3407	780	47	it	it	PRON
inlawrev-3407	780	48	as	as	ADP
inlawrev-3407	780	49	the	the	DET
inlawrev-3407	780	50	latest	late	ADJ
inlawrev-3407	780	51	encroachment	encroachment	NOUN
inlawrev-3407	780	52	by	by	ADP
inlawrev-3407	780	53	nonlawyers	nonlawyer	NOUN
inlawrev-3407	780	54	into	into	ADP
inlawrev-3407	780	55	activities	activity	NOUN
inlawrev-3407	780	56	that	that	SCONJ
inlawrev-3407	780	57	they	they	PRON
inlawrev-3407	780	58	have	have	VERB
inlawrev-3407	780	59	traditionally	traditionally	ADV
inlawrev-3407	780	60	handled.^'*^	handled.^'*^	NOUN
inlawrev-3407	780	61	on	on	ADP
inlawrev-3407	780	62	july	july	PROPN
inlawrev-3407	780	63	22	22	NUM
inlawrev-3407	780	64	,	,	PUNCT
inlawrev-3407	780	65	1998	1998	NUM
inlawrev-3407	780	66	president	president	PROPN
inlawrev-3407	780	67	clinton	clinton	PROPN
inlawrev-3407	780	68	signed	sign	VERB
inlawrev-3407	780	69	into	into	ADP
inlawrev-3407	780	70	law	law	NOUN
inlawrev-3407	780	71	the	the	DET
inlawrev-3407	780	72	internal	internal	ADJ
inlawrev-3407	780	73	revenue	revenue	NOUN
inlawrev-3407	780	74	service	service	NOUN
inlawrev-3407	780	75	(	(	PUNCT
inlawrev-3407	780	76	"	"	PUNCT
inlawrev-3407	780	77	irs	irs	PROPN
inlawrev-3407	780	78	"	"	PUNCT
inlawrev-3407	780	79	)	)	PUNCT
inlawrev-3407	780	80	restructuring	restructuring	NOUN
inlawrev-3407	780	81	and	and	CCONJ
inlawrev-3407	780	82	reform	reform	NOUN
inlawrev-3407	780	83	act	act	NOUN
inlawrev-3407	780	84	of	of	ADP
inlawrev-3407	780	85	1998.^^^	1998.^^^	NUM
inlawrev-3407	780	86	the	the	DET
inlawrev-3407	780	87	bill	bill	NOUN
inlawrev-3407	780	88	"	"	PUNCT
inlawrev-3407	780	89	is	be	AUX
inlawrev-3407	780	90	intended	intend	VERB
inlawrev-3407	780	91	to	to	PART
inlawrev-3407	780	92	make	make	VERB
inlawrev-3407	780	93	the	the	DET
inlawrev-3407	780	94	irs	irs	PROPN
inlawrev-3407	780	95	operate	operate	VERB
inlawrev-3407	780	96	more	more	ADV
inlawrev-3407	780	97	efficiently	efficiently	ADV
inlawrev-3407	781	1	[	[	X
inlawrev-3407	781	2	while	while	SCONJ
inlawrev-3407	781	3	providing	provide	VERB
inlawrev-3407	781	4	americans	american	NOUN
inlawrev-3407	781	5	with	with	ADP
inlawrev-3407	781	6	]	]	PUNCT
inlawrev-3407	781	7	greater	great	ADJ
inlawrev-3407	781	8	protection	protection	NOUN
inlawrev-3407	781	9	against	against	ADP
inlawrev-3407	781	10	potential	potential	ADJ
inlawrev-3407	781	11	government	government	NOUN
inlawrev-3407	781	12	abuse	abuse	NOUN
inlawrev-3407	781	13	.	.	PUNCT
inlawrev-3407	782	1	"^"*^	"^"*^	PROPN
inlawrev-3407	783	1	among	among	ADP
inlawrev-3407	783	2	other	other	ADJ
inlawrev-3407	783	3	provisions	provision	NOUN
inlawrev-3407	783	4	,	,	PUNCT
inlawrev-3407	783	5	the	the	DET
inlawrev-3407	783	6	bill	bill	NOUN
inlawrev-3407	783	7	created	create	VERB
inlawrev-3407	783	8	a	a	DET
inlawrev-3407	783	9	limited	limited	ADJ
inlawrev-3407	783	10	confidentiality	confidentiality	NOUN
inlawrev-3407	783	11	privilege	privilege	NOUN
inlawrev-3407	783	12	for	for	ADP
inlawrev-3407	783	13	communications	communication	NOUN
inlawrev-3407	783	14	between	between	ADP
inlawrev-3407	783	15	taxpayers	taxpayer	NOUN
inlawrev-3407	783	16	and	and	CCONJ
inlawrev-3407	783	17	"	"	PUNCT
inlawrev-3407	783	18	federally	federally	ADV
inlawrev-3407	783	19	authorized	authorize	VERB
inlawrev-3407	783	20	tax	tax	NOUN
inlawrev-3407	783	21	practitioners"^^^	practitioners"^^^	NOUN
inlawrev-3407	783	22	concerning	concern	VERB
inlawrev-3407	783	23	tax	tax	NOUN
inlawrev-3407	783	24	242	242	NUM
inlawrev-3407	783	25	.	.	PUNCT
inlawrev-3407	784	1	manson	manson	PROPN
inlawrev-3407	784	2	,	,	PUNCT
inlawrev-3407	784	3	supra	supra	PROPN
inlawrev-3407	784	4	note	note	PROPN
inlawrev-3407	784	5	225	225	NUM
inlawrev-3407	784	6	,	,	PUNCT
inlawrev-3407	784	7	at	at	ADP
inlawrev-3407	784	8	1	1	NUM
inlawrev-3407	784	9	(	(	PUNCT
inlawrev-3407	784	10	quoting	quote	VERB
inlawrev-3407	784	11	colin	colin	PROPN
inlawrev-3407	784	12	garrett	garrett	PROPN
inlawrev-3407	784	13	,	,	PUNCT
inlawrev-3407	784	14	letter	letter	NOUN
inlawrev-3407	784	15	to	to	ADP
inlawrev-3407	784	16	aba	aba	PROPN
inlawrev-3407	784	17	(	(	PUNCT
inlawrev-3407	784	18	aug	aug	PROPN
inlawrev-3407	784	19	.	.	PROPN
inlawrev-3407	784	20	23	23	NUM
inlawrev-3407	784	21	,	,	PUNCT
inlawrev-3407	784	22	1998	1998	NUM
inlawrev-3407	784	23	)	)	PUNCT
inlawrev-3407	784	24	)	)	PUNCT
inlawrev-3407	784	25	.	.	PUNCT
inlawrev-3407	785	1	243	243	NUM
inlawrev-3407	785	2	.	.	PUNCT
inlawrev-3407	786	1	segal	segal	PROPN
inlawrev-3407	786	2	,	,	PUNCT
inlawrev-3407	786	3	supra	supra	PROPN
inlawrev-3407	786	4	note	note	NOUN
inlawrev-3407	786	5	1	1	NUM
inlawrev-3407	786	6	9	9	NUM
inlawrev-3407	786	7	,	,	PUNCT
inlawrev-3407	786	8	at	at	ADP
inlawrev-3407	786	9	f7	f7	PROPN
inlawrev-3407	786	10	.	.	PUNCT
inlawrev-3407	787	1	244	244	NUM
inlawrev-3407	787	2	.	.	PUNCT
inlawrev-3407	788	1	see	see	VERB
inlawrev-3407	788	2	gibeaut	gibeaut	NOUN
inlawrev-3407	788	3	,	,	PUNCT
inlawrev-3407	788	4	supra	supra	PROPN
inlawrev-3407	788	5	note	note	PROPN
inlawrev-3407	788	6	11	11	NUM
inlawrev-3407	788	7	,	,	PUNCT
inlawrev-3407	788	8	at	at	ADP
inlawrev-3407	788	9	47	47	NUM
inlawrev-3407	788	10	;	;	PUNCT
inlawrev-3407	788	11	see	see	VERB
inlawrev-3407	788	12	also	also	ADV
inlawrev-3407	788	13	desloge	desloge	ADJ
inlawrev-3407	788	14	,	,	PUNCT
inlawrev-3407	788	15	supra	supra	PROPN
inlawrev-3407	788	16	note	note	NOUN
inlawrev-3407	788	17	3	3	NUM
inlawrev-3407	788	18	,	,	PUNCT
inlawrev-3407	788	19	at	at	ADP
inlawrev-3407	788	20	26	26	NUM
inlawrev-3407	788	21	(	(	PUNCT
inlawrev-3407	788	22	paraphrasing	paraphrase	VERB
inlawrev-3407	788	23	thomas	thomas	PROPN
inlawrev-3407	788	24	walsh	walsh	PROPN
inlawrev-3407	788	25	as	as	ADP
inlawrev-3407	788	26	saying	say	VERB
inlawrev-3407	788	27	that	that	SCONJ
inlawrev-3407	788	28	"	"	PUNCT
inlawrev-3407	788	29	clients	client	NOUN
inlawrev-3407	788	30	need	need	VERB
inlawrev-3407	788	31	to	to	PART
inlawrev-3407	788	32	understand	understand	VERB
inlawrev-3407	788	33	[	[	X
inlawrev-3407	788	34	the	the	X
inlawrev-3407	788	35	]	]	X
inlawrev-3407	788	36	fundamental	fundamental	ADJ
inlawrev-3407	788	37	differences	difference	NOUN
inlawrev-3407	788	38	between	between	ADP
inlawrev-3407	788	39	the	the	DET
inlawrev-3407	788	40	two	two	NUM
inlawrev-3407	788	41	professions	profession	NOUN
inlawrev-3407	788	42	'	'	PART
inlawrev-3407	788	43	approach	approach	NOUN
inlawrev-3407	788	44	to	to	ADP
inlawrev-3407	788	45	business	business	NOUN
inlawrev-3407	788	46	.	.	PUNCT
inlawrev-3407	789	1	the	the	DET
inlawrev-3407	789	2	relationship	relationship	NOUN
inlawrev-3407	789	3	with	with	ADP
inlawrev-3407	789	4	a	a	DET
inlawrev-3407	789	5	lawyer	lawyer	NOUN
inlawrev-3407	789	6	is	be	AUX
inlawrev-3407	789	7	confidential	confidential	ADJ
inlawrev-3407	789	8	,	,	PUNCT
inlawrev-3407	789	9	and	and	CCONJ
inlawrev-3407	789	10	[	[	X
inlawrev-3407	789	11	as	as	ADP
inlawrev-3407	789	12	such	such	ADJ
inlawrev-3407	789	13	]	]	PUNCT
inlawrev-3407	789	14	the	the	DET
inlawrev-3407	789	15	lawyer	lawyer	NOUN
inlawrev-3407	789	16	has	have	AUX
inlawrev-3407	789	17	limited	limit	VERB
inlawrev-3407	789	18	obligations	obligation	NOUN
inlawrev-3407	789	19	to	to	PART
inlawrev-3407	789	20	disclose	disclose	VERB
inlawrev-3407	789	21	information	information	NOUN
inlawrev-3407	789	22	[	[	X
inlawrev-3407	789	23	while	while	SCONJ
inlawrev-3407	789	24	]	]	X
inlawrev-3407	789	25	[	[	X
inlawrev-3407	789	26	a]ccountants	a]ccountant	NOUN
inlawrev-3407	789	27	are	be	AUX
inlawrev-3407	789	28	more	more	ADV
inlawrev-3407	789	29	bent	bent	ADJ
inlawrev-3407	789	30	toward	toward	ADP
inlawrev-3407	789	31	disclosure	disclosure	NOUN
inlawrev-3407	789	32	because	because	SCONJ
inlawrev-3407	789	33	they	they	PRON
inlawrev-3407	789	34	have	have	VERB
inlawrev-3407	789	35	an	an	DET
inlawrev-3407	789	36	obligation	obligation	NOUN
inlawrev-3407	789	37	to	to	ADP
inlawrev-3407	789	38	all	all	DET
inlawrev-3407	789	39	shareholders	shareholder	NOUN
inlawrev-3407	789	40	.	.	PUNCT
inlawrev-3407	789	41	"	"	PUNCT
inlawrev-3407	789	42	)	)	PUNCT
inlawrev-3407	789	43	.	.	PUNCT
inlawrev-3407	790	1	245	245	NUM
inlawrev-3407	790	2	.	.	X
inlawrev-3407	790	3	balestier	balestier	NOUN
inlawrev-3407	790	4	,	,	PUNCT
inlawrev-3407	790	5	supra	supra	PROPN
inlawrev-3407	790	6	note	note	NOUN
inlawrev-3407	790	7	21	21	NUM
inlawrev-3407	790	8	,	,	PUNCT
inlawrev-3407	790	9	at	at	ADP
inlawrev-3407	790	10	5	5	NUM
inlawrev-3407	790	11	(	(	PUNCT
inlawrev-3407	790	12	col	col	NOUN
inlawrev-3407	790	13	.	.	PROPN
inlawrev-3407	790	14	2	2	NUM
inlawrev-3407	790	15	)	)	PUNCT
inlawrev-3407	790	16	.	.	PUNCT
inlawrev-3407	791	1	246	246	NUM
inlawrev-3407	791	2	.	.	PUNCT
inlawrev-3407	792	1	see	see	VERB
inlawrev-3407	792	2	i	i	PRON
inlawrev-3407	792	3	d.	d.	PROPN
inlawrev-3407	792	4	247	247	NUM
inlawrev-3407	792	5	.	.	PUNCT
inlawrev-3407	793	1	see	see	VERB
inlawrev-3407	793	2	generally	generally	ADV
inlawrev-3407	793	3	unauthorized	unauthorized	ADJ
inlawrev-3407	793	4	practice	practice	NOUN
inlawrev-3407	793	5	:	:	PUNCT
inlawrev-3407	793	6	aba	aba	PROPN
inlawrev-3407	793	7	president	president	NOUN
inlawrev-3407	793	8	creates	create	VERB
inlawrev-3407	793	9	commission	commission	NOUN
inlawrev-3407	793	10	to	to	PART
inlawrev-3407	793	11	review	review	VERB
inlawrev-3407	793	12	multidisciplinary	multidisciplinary	ADJ
inlawrev-3407	793	13	practice	practice	NOUN
inlawrev-3407	793	14	issues	issue	NOUN
inlawrev-3407	793	15	,	,	PUNCT
inlawrev-3407	793	16	15	15	NUM
inlawrev-3407	793	17	law	law	NOUN
inlawrev-3407	793	18	.	.	PUNCT
inlawrev-3407	794	1	man	man	NOUN
inlawrev-3407	794	2	.	.	PUNCT
inlawrev-3407	795	1	on	on	ADP
inlawrev-3407	795	2	prof	prof	PROPN
inlawrev-3407	795	3	.	.	PROPN
inlawrev-3407	795	4	conduct	conduct	NOUN
inlawrev-3407	795	5	(	(	PUNCT
inlawrev-3407	795	6	aba	aba	PROPN
inlawrev-3407	795	7	/	/	SYM
inlawrev-3407	795	8	bna	bna	PROPN
inlawrev-3407	795	9	)	)	PUNCT
inlawrev-3407	795	10	390	390	NUM
inlawrev-3407	795	11	,	,	PUNCT
inlawrev-3407	795	12	390	390	NUM
inlawrev-3407	795	13	-	-	SYM
inlawrev-3407	795	14	91	91	NUM
inlawrev-3407	795	15	(	(	PUNCT
inlawrev-3407	795	16	aug	aug	PROPN
inlawrev-3407	795	17	.	.	PROPN
inlawrev-3407	795	18	19	19	NUM
inlawrev-3407	795	19	,	,	PUNCT
inlawrev-3407	795	20	1998	1998	NUM
inlawrev-3407	795	21	)	)	PUNCT
inlawrev-3407	795	22	.	.	PUNCT
inlawrev-3407	796	1	248	248	NUM
inlawrev-3407	796	2	.	.	PUNCT
inlawrev-3407	797	1	see	see	VERB
inlawrev-3407	797	2	michael	michael	PROPN
inlawrev-3407	797	3	arbogast	arbogast	PROPN
inlawrev-3407	797	4	,	,	PUNCT
inlawrev-3407	797	5	new	new	ADJ
inlawrev-3407	797	6	legislation	legislation	NOUN
inlawrev-3407	797	7	may	may	AUX
inlawrev-3407	797	8	reform	reform	VERB
inlawrev-3407	797	9	irs	irs	PROPN
inlawrev-3407	797	10	,	,	PUNCT
inlawrev-3407	797	11	fla	fla	PROPN
inlawrev-3407	797	12	.	.	PUNCT
inlawrev-3407	798	1	today	today	NOUN
inlawrev-3407	798	2	,	,	PUNCT
inlawrev-3407	798	3	oct	oct	PROPN
inlawrev-3407	798	4	.	.	PROPN
inlawrev-3407	798	5	1	1	NUM
inlawrev-3407	798	6	8	8	NUM
inlawrev-3407	798	7	,	,	PUNCT
inlawrev-3407	798	8	1	1	NUM
inlawrev-3407	798	9	998	998	NUM
inlawrev-3407	798	10	,	,	PUNCT
inlawrev-3407	798	11	at	at	ADP
inlawrev-3407	798	12	03e	03e	NOUN
inlawrev-3407	798	13	.	.	PUNCT
inlawrev-3407	799	1	249	249	NUM
inlawrev-3407	799	2	.	.	PUNCT
inlawrev-3407	800	1	elizabeth	elizabeth	PROPN
inlawrev-3407	800	2	macdonald	macdonald	PROPN
inlawrev-3407	800	3	,	,	PUNCT
inlawrev-3407	800	4	irs	irs	PROPN
inlawrev-3407	800	5	bill	bill	NOUN
inlawrev-3407	800	6	gives	give	VERB
inlawrev-3407	800	7	accountants	accountant	NOUN
inlawrev-3407	800	8	new	new	ADJ
inlawrev-3407	800	9	privileges	privilege	NOUN
inlawrev-3407	800	10	,	,	PUNCT
inlawrev-3407	800	11	wall	wall	PROPN
inlawrev-3407	800	12	st	st	PROPN
inlawrev-3407	800	13	.	.	PROPN
inlawrev-3407	800	14	j.	j.	PROPN
inlawrev-3407	800	15	,	,	PUNCT
inlawrev-3407	800	16	june	june	PROPN
inlawrev-3407	800	17	26	26	NUM
inlawrev-3407	800	18	,	,	PUNCT
inlawrev-3407	800	19	1998	1998	NUM
inlawrev-3407	800	20	,	,	PUNCT
inlawrev-3407	800	21	at	at	ADP
inlawrev-3407	800	22	a4	a4	NUM
inlawrev-3407	800	23	.	.	PUNCT
inlawrev-3407	801	1	250	250	NUM
inlawrev-3407	801	2	.	.	PUNCT
inlawrev-3407	802	1	see	see	VERB
inlawrev-3407	802	2	lr.s	lr.s	PROPN
inlawrev-3407	802	3	.	.	PUNCT
inlawrev-3407	803	1	treasury	treasury	PROPN
inlawrev-3407	803	2	department	department	PROPN
inlawrev-3407	803	3	circular	circular	PROPN
inlawrev-3407	803	4	no	no	NOUN
inlawrev-3407	803	5	.	.	PROPN
inlawrev-3407	803	6	230	230	NUM
inlawrev-3407	803	7	(	(	PUNCT
inlawrev-3407	803	8	rev	rev	X
inlawrev-3407	803	9	.	.	PROPN
inlawrev-3407	803	10	7	7	NUM
inlawrev-3407	803	11	-	-	SYM
inlawrev-3407	803	12	94	94	NUM
inlawrev-3407	803	13	)	)	PUNCT
inlawrev-3407	803	14	(	(	PUNCT
inlawrev-3407	803	15	defining	define	VERB
inlawrev-3407	803	16	"	"	PUNCT
inlawrev-3407	803	17	practitioner	practitioner	NOUN
inlawrev-3407	803	18	"	"	PUNCT
inlawrev-3407	803	19	626	626	NUM
inlawrev-3407	803	20	indiana	indiana	PROPN
inlawrev-3407	803	21	law	law	NOUN
inlawrev-3407	803	22	review	review	NOUN
inlawrev-3407	804	1	[	[	X
inlawrev-3407	804	2	vol	vol	NOUN
inlawrev-3407	804	3	.	.	PUNCT
inlawrev-3407	805	1	33	33	NUM
inlawrev-3407	805	2	:	:	SYM
inlawrev-3407	805	3	599	599	NUM
inlawrev-3407	805	4	advice	advice	NOUN
inlawrev-3407	805	5	.	.	PUNCT
inlawrev-3407	806	1	this	this	PRON
inlawrev-3407	806	2	is	be	AUX
inlawrev-3407	806	3	known	know	VERB
inlawrev-3407	806	4	as	as	ADP
inlawrev-3407	806	5	the	the	DET
inlawrev-3407	806	6	new	new	ADJ
inlawrev-3407	806	7	accountant	accountant	NOUN
inlawrev-3407	806	8	-	-	PUNCT
inlawrev-3407	806	9	client	client	NOUN
inlawrev-3407	806	10	privilege	privilege	NOUN
inlawrev-3407	806	11	.	.	PUNCT
inlawrev-3407	807	1	"	"	PUNCT
inlawrev-3407	807	2	previously	previously	ADV
inlawrev-3407	807	3	,	,	PUNCT
inlawrev-3407	807	4	accountants	accountant	NOUN
inlawrev-3407	807	5	[	[	X
inlawrev-3407	807	6	had	have	AUX
inlawrev-3407	807	7	]	]	AUX
inlawrev-3407	807	8	only	only	ADV
inlawrev-3407	807	9	received	receive	VERB
inlawrev-3407	807	10	a	a	DET
inlawrev-3407	807	11	privilege	privilege	NOUN
inlawrev-3407	807	12	protection	protection	NOUN
inlawrev-3407	807	13	if	if	SCONJ
inlawrev-3407	807	14	they	they	PRON
inlawrev-3407	807	15	worked	work	VERB
inlawrev-3407	807	16	as	as	ADP
inlawrev-3407	807	17	an	an	DET
inlawrev-3407	807	18	agent	agent	NOUN
inlawrev-3407	807	19	of	of	ADP
inlawrev-3407	807	20	the	the	DET
inlawrev-3407	807	21	client	client	NOUN
inlawrev-3407	807	22	's	's	PART
inlawrev-3407	807	23	attorney	attorney	NOUN
inlawrev-3407	807	24	.	.	PUNCT
inlawrev-3407	808	1	"^^	"^^	PROPN
inlawrev-3407	808	2	'	'	PUNCT
inlawrev-3407	808	3	if	if	SCONJ
inlawrev-3407	808	4	an	an	DET
inlawrev-3407	808	5	accountant	accountant	NOUN
inlawrev-3407	808	6	was	be	AUX
inlawrev-3407	808	7	retained	retain	VERB
inlawrev-3407	808	8	directly	directly	ADV
inlawrev-3407	808	9	,	,	PUNCT
inlawrev-3407	808	10	communications	communication	NOUN
inlawrev-3407	808	11	were	be	AUX
inlawrev-3407	808	12	not	not	PART
inlawrev-3407	808	13	confidential.^	confidential.^	ADJ
inlawrev-3407	808	14	"	"	PUNCT
inlawrev-3407	808	15	thus	thus	ADV
inlawrev-3407	808	16	,	,	PUNCT
inlawrev-3407	808	17	prior	prior	ADV
inlawrev-3407	808	18	to	to	ADP
inlawrev-3407	808	19	the	the	DET
inlawrev-3407	808	20	irs	irs	PROPN
inlawrev-3407	808	21	restructuring	restructuring	NOUN
inlawrev-3407	808	22	and	and	CCONJ
inlawrev-3407	808	23	reform	reform	NOUN
inlawrev-3407	808	24	act	act	NOUN
inlawrev-3407	808	25	of	of	ADP
inlawrev-3407	808	26	1998	1998	NUM
inlawrev-3407	808	27	,	,	PUNCT
inlawrev-3407	808	28	attorneys	attorney	NOUN
inlawrev-3407	808	29	were	be	AUX
inlawrev-3407	808	30	the	the	DET
inlawrev-3407	808	31	only	only	ADJ
inlawrev-3407	808	32	representatives	representative	NOUN
inlawrev-3407	808	33	who	who	PRON
inlawrev-3407	808	34	could	could	AUX
inlawrev-3407	808	35	shield	shield	VERB
inlawrev-3407	808	36	tax	tax	NOUN
inlawrev-3407	808	37	-	-	PUNCT
inlawrev-3407	808	38	preparation	preparation	NOUN
inlawrev-3407	808	39	advice	advice	NOUN
inlawrev-3407	808	40	from	from	ADP
inlawrev-3407	808	41	the	the	DET
inlawrev-3407	808	42	irs.^^^	irs.^^^	PROPN
inlawrev-3407	808	43	now	now	ADV
inlawrev-3407	808	44	,	,	PUNCT
inlawrev-3407	808	45	the	the	DET
inlawrev-3407	808	46	consulting	consulting	NOUN
inlawrev-3407	808	47	relationship	relationship	NOUN
inlawrev-3407	808	48	between	between	ADP
inlawrev-3407	808	49	taxpayers	taxpayer	NOUN
inlawrev-3407	808	50	and	and	CCONJ
inlawrev-3407	808	51	accountants	accountant	NOUN
inlawrev-3407	808	52	is	be	AUX
inlawrev-3407	808	53	more	more	ADV
inlawrev-3407	808	54	like	like	ADP
inlawrev-3407	808	55	the	the	DET
inlawrev-3407	808	56	relationship	relationship	NOUN
inlawrev-3407	808	57	between	between	ADP
inlawrev-3407	808	58	taxpayers	taxpayer	NOUN
inlawrev-3407	808	59	and	and	CCONJ
inlawrev-3407	808	60	their	their	PRON
inlawrev-3407	808	61	attorneys	attorney	NOUN
inlawrev-3407	808	62	.	.	PUNCT
inlawrev-3407	809	1	the	the	DET
inlawrev-3407	809	2	irs	irs	PROPN
inlawrev-3407	809	3	restructuring	restructuring	NOUN
inlawrev-3407	809	4	and	and	CCONJ
inlawrev-3407	809	5	reform	reform	NOUN
inlawrev-3407	809	6	act	act	NOUN
inlawrev-3407	809	7	of	of	ADP
inlawrev-3407	809	8	1998	1998	NUM
inlawrev-3407	809	9	does	do	AUX
inlawrev-3407	809	10	not	not	PART
inlawrev-3407	809	11	"	"	PUNCT
inlawrev-3407	809	12	represent	represent	VERB
inlawrev-3407	809	13	a	a	DET
inlawrev-3407	809	14	complete	complete	ADJ
inlawrev-3407	809	15	victory	victory	NOUN
inlawrev-3407	809	16	for	for	ADP
inlawrev-3407	809	17	accountants	accountant	NOUN
inlawrev-3407	809	18	.	.	PUNCT
inlawrev-3407	810	1	"^^	"^^	PROPN
inlawrev-3407	810	2	*	*	PUNCT
inlawrev-3407	810	3	*	*	VERB
inlawrev-3407	810	4	for	for	ADP
inlawrev-3407	810	5	example	example	NOUN
inlawrev-3407	810	6	,	,	PUNCT
inlawrev-3407	810	7	the	the	DET
inlawrev-3407	810	8	new	new	ADJ
inlawrev-3407	810	9	confidentiality	confidentiality	NOUN
inlawrev-3407	810	10	privilege	privilege	NOUN
inlawrev-3407	810	11	is	be	AUX
inlawrev-3407	810	12	not	not	PART
inlawrev-3407	810	13	as	as	ADV
inlawrev-3407	810	14	broad	broad	ADJ
inlawrev-3407	810	15	as	as	ADP
inlawrev-3407	810	16	the	the	DET
inlawrev-3407	810	17	attorney	attorney	NOUN
inlawrev-3407	810	18	-	-	PUNCT
inlawrev-3407	810	19	client	client	NOUN
inlawrev-3407	810	20	privilege.^^^	privilege.^^^	PROPN
inlawrev-3407	810	21	in	in	ADP
inlawrev-3407	810	22	particular	particular	ADJ
inlawrev-3407	810	23	,	,	PUNCT
inlawrev-3407	810	24	the	the	DET
inlawrev-3407	810	25	privilege	privilege	NOUN
inlawrev-3407	810	26	only	only	ADV
inlawrev-3407	810	27	applies	apply	VERB
inlawrev-3407	810	28	to	to	ADP
inlawrev-3407	810	29	"	"	PUNCT
inlawrev-3407	810	30	irs	irs	PROPN
inlawrev-3407	810	31	civil	civil	ADJ
inlawrev-3407	810	32	cases	case	NOUN
inlawrev-3407	810	33	and	and	CCONJ
inlawrev-3407	810	34	not	not	PART
inlawrev-3407	810	35	criminal	criminal	ADJ
inlawrev-3407	810	36	cases	case	NOUN
inlawrev-3407	810	37	or	or	CCONJ
inlawrev-3407	810	38	state	state	NOUN
inlawrev-3407	810	39	tax	tax	NOUN
inlawrev-3407	810	40	matters	matter	NOUN
inlawrev-3407	810	41	.	.	PUNCT
inlawrev-3407	811	1	"^^^	"^^^	PUNCT
inlawrev-3407	812	1	nevertheless	nevertheless	ADV
inlawrev-3407	812	2	,	,	PUNCT
inlawrev-3407	812	3	the	the	DET
inlawrev-3407	812	4	new	new	ADJ
inlawrev-3407	812	5	provision	provision	NOUN
inlawrev-3407	812	6	will	will	AUX
inlawrev-3407	812	7	provide	provide	VERB
inlawrev-3407	812	8	accountants	accountant	NOUN
inlawrev-3407	812	9	an	an	DET
inlawrev-3407	812	10	opportunity	opportunity	NOUN
inlawrev-3407	812	11	to	to	PART
inlawrev-3407	812	12	make	make	VERB
inlawrev-3407	812	13	inroads	inroad	NOUN
inlawrev-3407	812	14	into	into	ADP
inlawrev-3407	812	15	tax	tax	NOUN
inlawrev-3407	812	16	practice.^	practice.^	PROPN
inlawrev-3407	812	17	"	"	PUNCT
inlawrev-3407	812	18	furthermore	furthermore	ADV
inlawrev-3407	812	19	,	,	PUNCT
inlawrev-3407	812	20	the	the	DET
inlawrev-3407	812	21	legal	legal	ADJ
inlawrev-3407	812	22	community	community	NOUN
inlawrev-3407	812	23	's	's	PART
inlawrev-3407	812	24	disdain	disdain	NOUN
inlawrev-3407	812	25	indicates	indicate	VERB
inlawrev-3407	812	26	that	that	SCONJ
inlawrev-3407	812	27	perhaps	perhaps	ADV
inlawrev-3407	812	28	the	the	DET
inlawrev-3407	812	29	legal	legal	ADJ
inlawrev-3407	812	30	profession	profession	NOUN
inlawrev-3407	812	31	has	have	VERB
inlawrev-3407	812	32	some	some	DET
inlawrev-3407	812	33	further	further	ADJ
inlawrev-3407	812	34	motivation	motivation	NOUN
inlawrev-3407	812	35	for	for	ADP
inlawrev-3407	812	36	maintaining	maintain	VERB
inlawrev-3407	812	37	their	their	PRON
inlawrev-3407	812	38	current	current	ADJ
inlawrev-3407	812	39	monopoly	monopoly	NOUN
inlawrev-3407	812	40	on	on	ADP
inlawrev-3407	812	41	providing	provide	VERB
inlawrev-3407	812	42	legal	legal	ADJ
inlawrev-3407	812	43	services	service	NOUN
inlawrev-3407	812	44	.	.	PUNCT
inlawrev-3407	813	1	c.	c.	NOUN
inlawrev-3407	813	2	morality	morality	PROPN
inlawrev-3407	813	3	v.	v.	ADP
inlawrev-3407	813	4	money	money	NOUN
inlawrev-3407	813	5	many	many	ADJ
inlawrev-3407	813	6	in	in	ADP
inlawrev-3407	813	7	the	the	DET
inlawrev-3407	813	8	legal	legal	ADJ
inlawrev-3407	813	9	profession	profession	NOUN
inlawrev-3407	813	10	maintain	maintain	VERB
inlawrev-3407	813	11	that	that	SCONJ
inlawrev-3407	813	12	they	they	PRON
inlawrev-3407	813	13	are	be	AUX
inlawrev-3407	813	14	protecting	protect	VERB
inlawrev-3407	813	15	clients	client	NOUN
inlawrev-3407	813	16	rather	rather	ADV
inlawrev-3407	813	17	than	than	ADP
inlawrev-3407	813	18	turf.^^^	turf.^^^	PROPN
inlawrev-3407	813	19	these	these	DET
inlawrev-3407	813	20	attorneys	attorney	NOUN
inlawrev-3407	813	21	contend	contend	VERB
inlawrev-3407	813	22	that	that	SCONJ
inlawrev-3407	813	23	their	their	PRON
inlawrev-3407	813	24	monopoly	monopoly	NOUN
inlawrev-3407	813	25	on	on	ADP
inlawrev-3407	813	26	legal	legal	ADJ
inlawrev-3407	813	27	services	service	NOUN
inlawrev-3407	813	28	is	be	AUX
inlawrev-3407	813	29	necessary	necessary	ADJ
inlawrev-3407	813	30	because	because	SCONJ
inlawrev-3407	813	31	competition	competition	NOUN
inlawrev-3407	813	32	would	would	AUX
inlawrev-3407	813	33	inevitably	inevitably	ADV
inlawrev-3407	813	34	degrade	degrade	VERB
inlawrev-3407	813	35	the	the	DET
inlawrev-3407	813	36	standards	standard	NOUN
inlawrev-3407	813	37	ofethical	ofethical	ADJ
inlawrev-3407	813	38	behavior.^^	behavior.^^	NOUN
inlawrev-3407	813	39	'	'	PUNCT
inlawrev-3407	813	40	while	while	SCONJ
inlawrev-3407	813	41	this	this	PRON
inlawrev-3407	813	42	is	be	AUX
inlawrev-3407	813	43	indeed	indeed	ADV
inlawrev-3407	813	44	a	a	DET
inlawrev-3407	813	45	valid	valid	ADJ
inlawrev-3407	813	46	concern	concern	NOUN
inlawrev-3407	813	47	,	,	PUNCT
inlawrev-3407	813	48	it	it	PRON
inlawrev-3407	813	49	makes	make	VERB
inlawrev-3407	813	50	little	little	ADJ
inlawrev-3407	813	51	sense	sense	NOUN
inlawrev-3407	813	52	to	to	PART
inlawrev-3407	813	53	assume	assume	VERB
inlawrev-3407	813	54	that	that	SCONJ
inlawrev-3407	813	55	a	a	DET
inlawrev-3407	813	56	lawyer	lawyer	NOUN
inlawrev-3407	813	57	will	will	AUX
inlawrev-3407	813	58	ignore	ignore	VERB
inlawrev-3407	813	59	ethical	ethical	ADJ
inlawrev-3407	813	60	mandates	mandate	NOUN
inlawrev-3407	813	61	simply	simply	ADV
inlawrev-3407	813	62	because	because	SCONJ
inlawrev-3407	813	63	he	he	PRON
inlawrev-3407	813	64	or	or	CCONJ
inlawrev-3407	813	65	she	she	PRON
inlawrev-3407	813	66	is	be	AUX
inlawrev-3407	813	67	employed	employ	VERB
inlawrev-3407	813	68	by	by	ADP
inlawrev-3407	813	69	an	an	DET
inlawrev-3407	813	70	accounting	accounting	NOUN
inlawrev-3407	813	71	firm	firm	NOUN
inlawrev-3407	813	72	.	.	PUNCT
inlawrev-3407	814	1	an	an	DET
inlawrev-3407	814	2	attorney	attorney	NOUN
inlawrev-3407	814	3	does	do	AUX
inlawrev-3407	814	4	not	not	PART
inlawrev-3407	814	5	cease	cease	VERB
inlawrev-3407	814	6	to	to	PART
inlawrev-3407	814	7	comprehend	comprehend	VERB
inlawrev-3407	814	8	professional	professional	ADJ
inlawrev-3407	814	9	ethics	ethic	NOUN
inlawrev-3407	814	10	the	the	DET
inlawrev-3407	814	11	moment	moment	NOUN
inlawrev-3407	814	12	he	he	PRON
inlawrev-3407	814	13	or	or	CCONJ
inlawrev-3407	814	14	she	she	PRON
inlawrev-3407	814	15	decides	decide	VERB
inlawrev-3407	814	16	not	not	PART
inlawrev-3407	814	17	to	to	PART
inlawrev-3407	814	18	work	work	VERB
inlawrev-3407	814	19	for	for	ADP
inlawrev-3407	814	20	a	a	DET
inlawrev-3407	814	21	traditional	traditional	ADJ
inlawrev-3407	814	22	law	law	NOUN
inlawrev-3407	814	23	firm	firm	NOUN
inlawrev-3407	814	24	.	.	PUNCT
inlawrev-3407	815	1	additionally	additionally	ADV
inlawrev-3407	815	2	,	,	PUNCT
inlawrev-3407	815	3	the	the	DET
inlawrev-3407	815	4	conclusion	conclusion	NOUN
inlawrev-3407	815	5	that	that	PRON
inlawrev-3407	815	6	lay	lay	VERB
inlawrev-3407	815	7	employers	employer	NOUN
inlawrev-3407	815	8	will	will	AUX
inlawrev-3407	815	9	attempt	attempt	VERB
inlawrev-3407	815	10	to	to	PART
inlawrev-3407	815	11	assert	assert	VERB
inlawrev-3407	815	12	undue	undue	ADJ
inlawrev-3407	815	13	influence	influence	NOUN
inlawrev-3407	815	14	on	on	ADP
inlawrev-3407	815	15	their	their	PRON
inlawrev-3407	815	16	attorney	attorney	NOUN
inlawrev-3407	815	17	-	-	PUNCT
inlawrev-3407	815	18	employees	employee	NOUN
inlawrev-3407	815	19	does	do	AUX
inlawrev-3407	815	20	not	not	PART
inlawrev-3407	815	21	necessarily	necessarily	ADV
inlawrev-3407	815	22	flow	flow	VERB
inlawrev-3407	815	23	from	from	ADP
inlawrev-3407	815	24	this	this	DET
inlawrev-3407	815	25	asserted	assert	VERB
inlawrev-3407	815	26	premise	premise	NOUN
inlawrev-3407	815	27	.	.	PUNCT
inlawrev-3407	816	1	in	in	ADP
inlawrev-3407	816	2	other	other	ADJ
inlawrev-3407	816	3	words	word	NOUN
inlawrev-3407	816	4	,	,	PUNCT
inlawrev-3407	816	5	it	it	PRON
inlawrev-3407	816	6	is	be	AUX
inlawrev-3407	816	7	erroneous	erroneous	ADJ
inlawrev-3407	816	8	to	to	PART
inlawrev-3407	816	9	conclude	conclude	VERB
inlawrev-3407	816	10	that	that	SCONJ
inlawrev-3407	816	11	merely	merely	ADV
inlawrev-3407	816	12	because	because	SCONJ
inlawrev-3407	816	13	an	an	DET
inlawrev-3407	816	14	accountant	accountant	NOUN
inlawrev-3407	816	15	herself	herself	PRON
inlawrev-3407	816	16	is	be	AUX
inlawrev-3407	816	17	not	not	PART
inlawrev-3407	816	18	subject	subject	ADJ
inlawrev-3407	816	19	to	to	ADP
inlawrev-3407	816	20	bar	bar	NOUN
inlawrev-3407	816	21	standards	standard	NOUN
inlawrev-3407	816	22	she	she	PRON
inlawrev-3407	816	23	will	will	AUX
inlawrev-3407	816	24	not	not	PART
inlawrev-3407	816	25	respect	respect	VERB
inlawrev-3407	816	26	that	that	SCONJ
inlawrev-3407	816	27	attorneys	attorney	NOUN
inlawrev-3407	816	28	performing	perform	VERB
inlawrev-3407	816	29	legal	legal	ADJ
inlawrev-3407	816	30	work	work	NOUN
inlawrev-3407	816	31	are	be	AUX
inlawrev-3407	816	32	.	.	PUNCT
inlawrev-3407	817	1	certainly	certainly	ADV
inlawrev-3407	817	2	a	a	DET
inlawrev-3407	817	3	manager	manager	NOUN
inlawrev-3407	817	4	at	at	ADP
inlawrev-3407	817	5	an	an	DET
inlawrev-3407	817	6	accounting	accounting	NOUN
inlawrev-3407	817	7	firm	firm	NOUN
inlawrev-3407	817	8	recognizes	recognize	VERB
inlawrev-3407	817	9	that	that	SCONJ
inlawrev-3407	817	10	lawyers	lawyer	NOUN
inlawrev-3407	817	11	are	be	AUX
inlawrev-3407	817	12	subject	subject	ADJ
inlawrev-3407	817	13	to	to	ADP
inlawrev-3407	817	14	obligations	obligation	NOUN
inlawrev-3407	817	15	and	and	CCONJ
inlawrev-3407	817	16	constraints	constraint	NOUN
inlawrev-3407	817	17	that	that	PRON
inlawrev-3407	817	18	other	other	ADJ
inlawrev-3407	817	19	as	as	ADP
inlawrev-3407	817	20	:	:	PUNCT
inlawrev-3407	817	21	(	(	PUNCT
inlawrev-3407	817	22	a	a	X
inlawrev-3407	817	23	)	)	PUNCT
inlawrev-3407	817	24	attorney	attorney	NOUN
inlawrev-3407	817	25	;	;	PUNCT
inlawrev-3407	817	26	(	(	PUNCT
inlawrev-3407	817	27	b	b	X
inlawrev-3407	817	28	)	)	PUNCT
inlawrev-3407	817	29	certified	certify	VERB
inlawrev-3407	817	30	public	public	ADJ
inlawrev-3407	817	31	accountant	accountant	NOUN
inlawrev-3407	817	32	;	;	PUNCT
inlawrev-3407	817	33	(	(	PUNCT
inlawrev-3407	817	34	c	c	X
inlawrev-3407	817	35	)	)	PUNCT
inlawrev-3407	817	36	enrolled	enrol	VERB
inlawrev-3407	817	37	agents	agent	NOUN
inlawrev-3407	817	38	;	;	PUNCT
inlawrev-3407	817	39	or	or	CCONJ
inlawrev-3407	817	40	(	(	PUNCT
inlawrev-3407	817	41	d	d	NOUN
inlawrev-3407	817	42	)	)	PUNCT
inlawrev-3407	817	43	enrolled	enrol	VERB
inlawrev-3407	817	44	actuaries	actuary	NOUN
inlawrev-3407	817	45	)	)	PUNCT
inlawrev-3407	817	46	.	.	PUNCT
inlawrev-3407	818	1	25	25	NUM
inlawrev-3407	818	2	1	1	NUM
inlawrev-3407	818	3	.	.	PUNCT
inlawrev-3407	819	1	anna	anna	PROPN
inlawrev-3407	819	2	snider	snider	PROPN
inlawrev-3407	819	3	,	,	PUNCT
inlawrev-3407	819	4	lawyers	lawyer	NOUN
inlawrev-3407	819	5	wary	wary	ADJ
inlawrev-3407	819	6	ofaccountant	ofaccountant	ADJ
inlawrev-3407	819	7	-	-	PUNCT
inlawrev-3407	819	8	client	client	NOUN
inlawrev-3407	819	9	privilege	privilege	NOUN
inlawrev-3407	819	10	,	,	PUNCT
inlawrev-3407	819	11	n.y	n.y	PROPN
inlawrev-3407	819	12	.	.	PROPN
inlawrev-3407	819	13	l.j	l.j	PROPN
inlawrev-3407	819	14	.	.	PROPN
inlawrev-3407	819	15	,	,	PUNCT
inlawrev-3407	819	16	july	july	PROPN
inlawrev-3407	819	17	1	1	NUM
inlawrev-3407	819	18	7	7	NUM
inlawrev-3407	819	19	,	,	PUNCT
inlawrev-3407	819	20	1	1	NUM
inlawrev-3407	819	21	998	998	NUM
inlawrev-3407	819	22	,	,	PUNCT
inlawrev-3407	819	23	atl	atl	PROPN
inlawrev-3407	819	24	.	.	PROPN
inlawrev-3407	819	25	252	252	NUM
inlawrev-3407	819	26	.	.	PUNCT
inlawrev-3407	820	1	see	see	VERB
inlawrev-3407	820	2	i	i	PRON
inlawrev-3407	820	3	d.	d.	PROPN
inlawrev-3407	820	4	253	253	NUM
inlawrev-3407	820	5	.	.	PUNCT
inlawrev-3407	821	1	see	see	VERB
inlawrev-3407	821	2	macdonald	macdonald	PROPN
inlawrev-3407	821	3	,	,	PUNCT
inlawrev-3407	821	4	supra	supra	PROPN
inlawrev-3407	821	5	note	note	PROPN
inlawrev-3407	821	6	249	249	NUM
inlawrev-3407	821	7	,	,	PUNCT
inlawrev-3407	821	8	at	at	ADP
inlawrev-3407	821	9	a4	a4	NUM
inlawrev-3407	821	10	.	.	PUNCT
inlawrev-3407	821	11	254	254	NUM
inlawrev-3407	821	12	.	.	PUNCT
inlawrev-3407	822	1	i	i	PRON
inlawrev-3407	822	2	d.	d.	PROPN
inlawrev-3407	822	3	255	255	NUM
inlawrev-3407	822	4	.	.	PUNCT
inlawrev-3407	823	1	see	see	VERB
inlawrev-3407	823	2	i	i	PRON
inlawrev-3407	823	3	d.	d.	PROPN
inlawrev-3407	823	4	;	;	PUNCT
inlawrev-3407	823	5	see	see	VERB
inlawrev-3407	823	6	also	also	ADV
inlawrev-3407	823	7	arbogast	arbogast	NOUN
inlawrev-3407	823	8	,	,	PUNCT
inlawrev-3407	823	9	supra	supra	PROPN
inlawrev-3407	823	10	note	note	NOUN
inlawrev-3407	823	11	248	248	NUM
inlawrev-3407	823	12	,	,	PUNCT
inlawrev-3407	823	13	at	at	ADP
inlawrev-3407	823	14	03e	03e	NOUN
inlawrev-3407	823	15	;	;	PUNCT
inlawrev-3407	823	16	lisa	lisa	PROPN
inlawrev-3407	823	17	stein	stein	PROPN
inlawrev-3407	823	18	,	,	PUNCT
inlawrev-3407	823	19	accountants	accountant	NOUN
inlawrev-3407	823	20	get	get	VERB
inlawrev-3407	823	21	privilege	privilege	NOUN
inlawrev-3407	823	22	in	in	ADP
inlawrev-3407	823	23	tax	tax	NOUN
inlawrev-3407	823	24	bill	bill	NOUN
inlawrev-3407	823	25	,	,	PUNCT
inlawrev-3407	823	26	nat'l	nat'l	PROPN
inlawrev-3407	823	27	l.j	l.j	PROPN
inlawrev-3407	823	28	.	.	PROPN
inlawrev-3407	823	29	,	,	PUNCT
inlawrev-3407	823	30	july	july	PROPN
inlawrev-3407	823	31	6	6	NUM
inlawrev-3407	823	32	,	,	PUNCT
inlawrev-3407	823	33	1998	1998	NUM
inlawrev-3407	823	34	,	,	PUNCT
inlawrev-3407	823	35	at	at	ADP
inlawrev-3407	823	36	bl	bl	PROPN
inlawrev-3407	823	37	.	.	PROPN
inlawrev-3407	823	38	256	256	NUM
inlawrev-3407	823	39	.	.	PUNCT
inlawrev-3407	824	1	macdonald	macdonald	PROPN
inlawrev-3407	824	2	,	,	PUNCT
inlawrev-3407	824	3	supra	supra	PROPN
inlawrev-3407	824	4	note	note	PROPN
inlawrev-3407	824	5	249	249	NUM
inlawrev-3407	824	6	,	,	PUNCT
inlawrev-3407	824	7	at	at	ADP
inlawrev-3407	824	8	a4	a4	NUM
inlawrev-3407	824	9	.	.	PUNCT
inlawrev-3407	824	10	257	257	NUM
inlawrev-3407	824	11	.	.	PUNCT
inlawrev-3407	825	1	see	see	VERB
inlawrev-3407	825	2	i	i	PRON
inlawrev-3407	825	3	d.	d.	PROPN
inlawrev-3407	825	4	(	(	PUNCT
inlawrev-3407	825	5	reporting	report	VERB
inlawrev-3407	825	6	that	that	SCONJ
inlawrev-3407	825	7	new	new	ADJ
inlawrev-3407	825	8	irs	irs	PROPN
inlawrev-3407	825	9	bill	bill	NOUN
inlawrev-3407	825	10	gives	give	VERB
inlawrev-3407	825	11	"	"	PUNCT
inlawrev-3407	825	12	accountants	accountant	NOUN
inlawrev-3407	825	13	a	a	DET
inlawrev-3407	825	14	powerful	powerful	ADJ
inlawrev-3407	825	15	marketing	marketing	NOUN
inlawrev-3407	825	16	tool	tool	NOUN
inlawrev-3407	825	17	in	in	ADP
inlawrev-3407	825	18	their	their	PRON
inlawrev-3407	825	19	battle	battle	NOUN
inlawrev-3407	825	20	to	to	PART
inlawrev-3407	825	21	win	win	VERB
inlawrev-3407	825	22	tax	tax	NOUN
inlawrev-3407	825	23	clients	client	NOUN
inlawrev-3407	825	24	away	away	ADV
inlawrev-3407	825	25	from	from	ADP
inlawrev-3407	825	26	attorneys	attorney	NOUN
inlawrev-3407	825	27	"	"	PUNCT
inlawrev-3407	825	28	)	)	PUNCT
inlawrev-3407	825	29	;	;	PUNCT
inlawrev-3407	825	30	snider	snider	PROPN
inlawrev-3407	825	31	,	,	PUNCT
inlawrev-3407	825	32	supra	supra	PROPN
inlawrev-3407	825	33	note	note	PROPN
inlawrev-3407	825	34	251	251	NUM
inlawrev-3407	825	35	,	,	PUNCT
inlawrev-3407	825	36	at	at	ADP
inlawrev-3407	825	37	1	1	NUM
inlawrev-3407	825	38	.	.	NOUN
inlawrev-3407	825	39	258	258	NUM
inlawrev-3407	825	40	.	.	PUNCT
inlawrev-3407	826	1	see	see	VERB
inlawrev-3407	826	2	segal	segal	PROPN
inlawrev-3407	826	3	,	,	PUNCT
inlawrev-3407	826	4	supra	supra	PROPN
inlawrev-3407	826	5	note	note	NOUN
inlawrev-3407	826	6	1	1	NUM
inlawrev-3407	826	7	9	9	NUM
inlawrev-3407	826	8	,	,	PUNCT
inlawrev-3407	826	9	at	at	ADP
inlawrev-3407	826	10	fo	fo	ADV
inlawrev-3407	826	11	1	1	NUM
inlawrev-3407	826	12	.	.	PUNCT
inlawrev-3407	827	1	259	259	X
inlawrev-3407	827	2	.	.	PUNCT
inlawrev-3407	827	3	see	see	VERB
inlawrev-3407	827	4	i	i	PRON
inlawrev-3407	827	5	d.	d.	PROPN
inlawrev-3407	827	6	2000	2000	NUM
inlawrev-3407	827	7	]	]	PUNCT
inlawrev-3407	828	1	accounting	accounting	NOUN
inlawrev-3407	828	2	firms	firm	NOUN
inlawrev-3407	828	3	627	627	NUM
inlawrev-3407	828	4	business	business	NOUN
inlawrev-3407	828	5	professionals	professional	NOUN
inlawrev-3407	828	6	are	be	AUX
inlawrev-3407	828	7	not.^^	not.^^	ADP
inlawrev-3407	828	8	°	°	NOUN
inlawrev-3407	829	1	this	this	PRON
inlawrev-3407	829	2	is	be	AUX
inlawrev-3407	829	3	not	not	PART
inlawrev-3407	829	4	intended	intend	VERB
inlawrev-3407	829	5	to	to	PART
inlawrev-3407	829	6	suggest	suggest	VERB
inlawrev-3407	829	7	that	that	SCONJ
inlawrev-3407	829	8	no	no	DET
inlawrev-3407	829	9	lawyer	lawyer	NOUN
inlawrev-3407	829	10	-	-	PUNCT
inlawrev-3407	829	11	accountant	accountant	NOUN
inlawrev-3407	829	12	would	would	AUX
inlawrev-3407	829	13	ever	ever	ADV
inlawrev-3407	829	14	feel	feel	VERB
inlawrev-3407	829	15	pressure	pressure	NOUN
inlawrev-3407	829	16	to	to	PART
inlawrev-3407	829	17	refer	refer	VERB
inlawrev-3407	829	18	business	business	NOUN
inlawrev-3407	829	19	to	to	ADP
inlawrev-3407	829	20	his	his	PRON
inlawrev-3407	829	21	or	or	CCONJ
inlawrev-3407	829	22	her	her	PRON
inlawrev-3407	829	23	nonlawyer	nonlawyer	NOUN
inlawrev-3407	829	24	partners	partner	NOUN
inlawrev-3407	829	25	,	,	PUNCT
inlawrev-3407	829	26	even	even	ADV
inlawrev-3407	829	27	though	though	SCONJ
inlawrev-3407	829	28	outside	outside	ADJ
inlawrev-3407	829	29	professionals	professional	NOUN
inlawrev-3407	829	30	might	might	AUX
inlawrev-3407	829	31	be	be	AUX
inlawrev-3407	829	32	better	well	ADV
inlawrev-3407	829	33	suited	suit	VERB
inlawrev-3407	829	34	for	for	ADP
inlawrev-3407	829	35	a	a	DET
inlawrev-3407	829	36	client	client	NOUN
inlawrev-3407	829	37	's	's	PART
inlawrev-3407	829	38	needs	need	NOUN
inlawrev-3407	829	39	.	.	PUNCT
inlawrev-3407	830	1	nor	nor	CCONJ
inlawrev-3407	830	2	should	should	AUX
inlawrev-3407	830	3	this	this	PRON
inlawrev-3407	830	4	be	be	AUX
inlawrev-3407	830	5	interpreted	interpret	VERB
inlawrev-3407	830	6	to	to	PART
inlawrev-3407	830	7	imply	imply	VERB
inlawrev-3407	830	8	that	that	SCONJ
inlawrev-3407	830	9	no	no	DET
inlawrev-3407	830	10	manager	manager	NOUN
inlawrev-3407	830	11	will	will	AUX
inlawrev-3407	830	12	ever	ever	ADV
inlawrev-3407	830	13	attempt	attempt	VERB
inlawrev-3407	830	14	to	to	PART
inlawrev-3407	830	15	compel	compel	VERB
inlawrev-3407	830	16	an	an	DET
inlawrev-3407	830	17	attorney	attorney	NOUN
inlawrev-3407	830	18	to	to	PART
inlawrev-3407	830	19	engage	engage	VERB
inlawrev-3407	830	20	in	in	ADP
inlawrev-3407	830	21	a	a	DET
inlawrev-3407	830	22	course	course	NOUN
inlawrev-3407	830	23	of	of	ADP
inlawrev-3407	830	24	action	action	NOUN
inlawrev-3407	830	25	that	that	PRON
inlawrev-3407	830	26	benefits	benefit	VERB
inlawrev-3407	830	27	the	the	DET
inlawrev-3407	830	28	company	company	NOUN
inlawrev-3407	830	29	rather	rather	ADV
inlawrev-3407	830	30	than	than	ADP
inlawrev-3407	830	31	the	the	DET
inlawrev-3407	830	32	client	client	NOUN
inlawrev-3407	830	33	.	.	PUNCT
inlawrev-3407	831	1	rather	rather	ADV
inlawrev-3407	831	2	,	,	PUNCT
inlawrev-3407	831	3	this	this	PRON
inlawrev-3407	831	4	is	be	AUX
inlawrev-3407	831	5	intended	intend	VERB
inlawrev-3407	831	6	to	to	PART
inlawrev-3407	831	7	demonstrate	demonstrate	VERB
inlawrev-3407	831	8	that	that	SCONJ
inlawrev-3407	831	9	branding	brand	VERB
inlawrev-3407	831	10	all	all	DET
inlawrev-3407	831	11	laypersons	layperson	NOUN
inlawrev-3407	831	12	as	as	ADP
inlawrev-3407	831	13	unscrupulous	unscrupulous	ADJ
inlawrev-3407	831	14	is	be	AUX
inlawrev-3407	831	15	a	a	DET
inlawrev-3407	831	16	gross	gross	ADJ
inlawrev-3407	831	17	overgeneralization	overgeneralization	NOUN
inlawrev-3407	831	18	.	.	PUNCT
inlawrev-3407	832	1	such	such	DET
inlawrev-3407	832	2	an	an	DET
inlawrev-3407	832	3	argument	argument	NOUN
inlawrev-3407	832	4	implies	imply	VERB
inlawrev-3407	832	5	that	that	SCONJ
inlawrev-3407	832	6	all	all	DET
inlawrev-3407	832	7	lawyers	lawyer	NOUN
inlawrev-3407	832	8	are	be	AUX
inlawrev-3407	832	9	honest	honest	ADJ
inlawrev-3407	832	10	,	,	PUNCT
inlawrev-3407	832	11	and	and	CCONJ
inlawrev-3407	832	12	everyone	everyone	PRON
inlawrev-3407	832	13	else	else	ADV
inlawrev-3407	832	14	is	be	AUX
inlawrev-3407	832	15	not	not	PART
inlawrev-3407	832	16	.	.	PUNCT
inlawrev-3407	833	1	the	the	DET
inlawrev-3407	833	2	simple	simple	ADJ
inlawrev-3407	833	3	fact	fact	NOUN
inlawrev-3407	833	4	is	be	AUX
inlawrev-3407	833	5	that	that	SCONJ
inlawrev-3407	833	6	not	not	PART
inlawrev-3407	833	7	all	all	DET
inlawrev-3407	833	8	lawyers	lawyer	NOUN
inlawrev-3407	833	9	are	be	AUX
inlawrev-3407	833	10	honest	honest	ADJ
inlawrev-3407	833	11	,	,	PUNCT
inlawrev-3407	833	12	while	while	SCONJ
inlawrev-3407	833	13	plenty	plenty	ADJ
inlawrev-3407	833	14	of	of	ADP
inlawrev-3407	833	15	laypersons	layperson	NOUN
inlawrev-3407	833	16	are	be	AUX
inlawrev-3407	833	17	.	.	PUNCT
inlawrev-3407	834	1	despite	despite	SCONJ
inlawrev-3407	834	2	this	this	PRON
inlawrev-3407	834	3	,	,	PUNCT
inlawrev-3407	834	4	current	current	ADJ
inlawrev-3407	834	5	law	law	NOUN
inlawrev-3407	834	6	discounts	discount	VERB
inlawrev-3407	834	7	the	the	DET
inlawrev-3407	834	8	notion	notion	NOUN
inlawrev-3407	834	9	that	that	SCONJ
inlawrev-3407	834	10	many	many	ADJ
inlawrev-3407	834	11	laypersons	layperson	NOUN
inlawrev-3407	834	12	can	can	AUX
inlawrev-3407	834	13	understand	understand	VERB
inlawrev-3407	834	14	and	and	CCONJ
inlawrev-3407	834	15	do	do	AUX
inlawrev-3407	834	16	respect	respect	VERB
inlawrev-3407	834	17	a	a	DET
inlawrev-3407	834	18	lawyer	lawyer	NOUN
inlawrev-3407	834	19	's	's	PART
inlawrev-3407	834	20	ethical	ethical	ADJ
inlawrev-3407	834	21	obligations	obligation	NOUN
inlawrev-3407	834	22	.	.	PUNCT
inlawrev-3407	835	1	thus	thus	ADV
inlawrev-3407	835	2	,	,	PUNCT
inlawrev-3407	835	3	while	while	SCONJ
inlawrev-3407	835	4	the	the	DET
inlawrev-3407	835	5	legal	legal	ADJ
inlawrev-3407	835	6	profession	profession	NOUN
inlawrev-3407	835	7	's	's	PART
inlawrev-3407	835	8	concerns	concern	NOUN
inlawrev-3407	835	9	are	be	AUX
inlawrev-3407	835	10	legitimate	legitimate	ADJ
inlawrev-3407	835	11	,	,	PUNCT
inlawrev-3407	835	12	its	its	PRON
inlawrev-3407	835	13	approach	approach	NOUN
inlawrev-3407	835	14	is	be	AUX
inlawrev-3407	835	15	infelicitous	infelicitous	ADJ
inlawrev-3407	835	16	.	.	PUNCT
inlawrev-3407	836	1	this	this	PRON
inlawrev-3407	836	2	suggests	suggest	VERB
inlawrev-3407	836	3	that	that	SCONJ
inlawrev-3407	836	4	perhaps	perhaps	ADV
inlawrev-3407	836	5	ulterior	ulterior	ADJ
inlawrev-3407	836	6	motives	motive	NOUN
inlawrev-3407	836	7	underlie	underlie	VERB
inlawrev-3407	836	8	the	the	DET
inlawrev-3407	836	9	legal	legal	ADJ
inlawrev-3407	836	10	community	community	NOUN
inlawrev-3407	836	11	's	's	PART
inlawrev-3407	836	12	prohibition	prohibition	NOUN
inlawrev-3407	836	13	on	on	ADP
inlawrev-3407	836	14	lawyer	lawyer	NOUN
inlawrev-3407	836	15	-	-	PUNCT
inlawrev-3407	836	16	accountant	accountant	NOUN
inlawrev-3407	836	17	partnerships	partnership	NOUN
inlawrev-3407	836	18	,	,	PUNCT
inlawrev-3407	836	19	namely	namely	ADV
inlawrev-3407	836	20	economic	economic	ADJ
inlawrev-3407	836	21	protectionism.^^	protectionism.^^	NOUN
inlawrev-3407	836	22	*	*	NOUN
inlawrev-3407	836	23	such	such	DET
inlawrev-3407	836	24	a	a	DET
inlawrev-3407	836	25	self	self	NOUN
inlawrev-3407	836	26	-	-	PUNCT
inlawrev-3407	836	27	serving	serve	VERB
inlawrev-3407	836	28	interest	interest	NOUN
inlawrev-3407	836	29	is	be	AUX
inlawrev-3407	836	30	disreputable	disreputable	ADJ
inlawrev-3407	836	31	for	for	ADP
inlawrev-3407	836	32	a	a	DET
inlawrev-3407	836	33	profession	profession	NOUN
inlawrev-3407	836	34	that	that	PRON
inlawrev-3407	836	35	insists	insist	VERB
inlawrev-3407	836	36	on	on	ADP
inlawrev-3407	836	37	its	its	PRON
inlawrev-3407	836	38	adherence	adherence	NOUN
inlawrev-3407	836	39	to	to	ADP
inlawrev-3407	836	40	ethical	ethical	ADJ
inlawrev-3407	836	41	standards	standard	NOUN
inlawrev-3407	836	42	.	.	PUNCT
inlawrev-3407	837	1	furthermore	furthermore	ADV
inlawrev-3407	837	2	,	,	PUNCT
inlawrev-3407	837	3	economic	economic	ADJ
inlawrev-3407	837	4	protectionism	protectionism	NOUN
inlawrev-3407	837	5	has	have	VERB
inlawrev-3407	837	6	no	no	DET
inlawrev-3407	837	7	place	place	NOUN
inlawrev-3407	837	8	in	in	ADP
inlawrev-3407	837	9	today	today	NOUN
inlawrev-3407	837	10	's	's	PART
inlawrev-3407	837	11	global	global	ADJ
inlawrev-3407	837	12	marketplace	marketplace	NOUN
inlawrev-3407	837	13	.	.	PUNCT
inlawrev-3407	838	1	"	"	PUNCT
inlawrev-3407	838	2	in	in	ADP
inlawrev-3407	838	3	our	our	PRON
inlawrev-3407	838	4	law	law	NOUN
inlawrev-3407	838	5	-	-	PUNCT
inlawrev-3407	838	6	dominated	dominate	VERB
inlawrev-3407	838	7	society	society	NOUN
inlawrev-3407	838	8	,	,	PUNCT
inlawrev-3407	838	9	almost	almost	ADV
inlawrev-3407	838	10	every	every	PRON
inlawrev-3407	838	11	significant	significant	ADJ
inlawrev-3407	838	12	financial	financial	ADJ
inlawrev-3407	838	13	decision	decision	NOUN
inlawrev-3407	838	14	has	have	VERB
inlawrev-3407	838	15	at	at	ADP
inlawrev-3407	838	16	least	least	ADJ
inlawrev-3407	838	17	some	some	DET
inlawrev-3407	838	18	legal	legal	ADJ
inlawrev-3407	838	19	element	element	NOUN
inlawrev-3407	838	20	to	to	ADP
inlawrev-3407	838	21	it	it	PRON
inlawrev-3407	838	22	.	.	PUNCT
inlawrev-3407	838	23	.	.	PUNCT
inlawrev-3407	838	24	.	.	PUNCT
inlawrev-3407	839	1	."^^^	."^^^	PUNCT
inlawrev-3407	840	1	clearly	clearly	ADV
inlawrev-3407	840	2	,	,	PUNCT
inlawrev-3407	840	3	it	it	PRON
inlawrev-3407	840	4	makes	make	VERB
inlawrev-3407	840	5	little	little	ADJ
inlawrev-3407	840	6	sense	sense	NOUN
inlawrev-3407	840	7	to	to	PART
inlawrev-3407	840	8	confine	confine	VERB
inlawrev-3407	840	9	the	the	DET
inlawrev-3407	840	10	rendering	rendering	NOUN
inlawrev-3407	840	11	of	of	ADP
inlawrev-3407	840	12	legal	legal	ADJ
inlawrev-3407	840	13	services	service	NOUN
inlawrev-3407	840	14	to	to	PART
inlawrev-3407	840	15	law	law	VERB
inlawrev-3407	840	16	firm	firm	ADJ
inlawrev-3407	840	17	attorneys	attorney	NOUN
inlawrev-3407	840	18	.	.	PUNCT
inlawrev-3407	841	1	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	841	2	are	be	AUX
inlawrev-3407	841	3	just	just	ADV
inlawrev-3407	841	4	as	as	ADV
inlawrev-3407	841	5	qualified	qualified	ADJ
inlawrev-3407	841	6	as	as	SCONJ
inlawrev-3407	841	7	their	their	PRON
inlawrev-3407	841	8	law	law	NOUN
inlawrev-3407	841	9	firm	firm	NOUN
inlawrev-3407	841	10	counterparts	counterpart	NOUN
inlawrev-3407	841	11	and	and	CCONJ
inlawrev-3407	841	12	are	be	AUX
inlawrev-3407	841	13	likely	likely	ADJ
inlawrev-3407	841	14	to	to	PART
inlawrev-3407	841	15	have	have	VERB
inlawrev-3407	841	16	superior	superior	ADJ
inlawrev-3407	841	17	resources	resource	NOUN
inlawrev-3407	841	18	at	at	ADP
inlawrev-3407	841	19	their	their	PRON
inlawrev-3407	841	20	disposal	disposal	NOUN
inlawrev-3407	841	21	.	.	PUNCT
inlawrev-3407	842	1	accordingly	accordingly	ADV
inlawrev-3407	842	2	,	,	PUNCT
inlawrev-3407	842	3	consumers	consumer	NOUN
inlawrev-3407	842	4	should	should	AUX
inlawrev-3407	842	5	be	be	AUX
inlawrev-3407	842	6	permitted	permit	VERB
inlawrev-3407	842	7	to	to	PART
inlawrev-3407	842	8	decide	decide	VERB
inlawrev-3407	842	9	the	the	DET
inlawrev-3407	842	10	matter	matter	NOUN
inlawrev-3407	842	11	for	for	ADP
inlawrev-3407	842	12	themselves	themselves	PRON
inlawrev-3407	842	13	,	,	PUNCT
inlawrev-3407	842	14	based	base	VERB
inlawrev-3407	842	15	on	on	ADP
inlawrev-3407	842	16	who	who	PRON
inlawrev-3407	842	17	can	can	AUX
inlawrev-3407	842	18	provide	provide	VERB
inlawrev-3407	842	19	the	the	DET
inlawrev-3407	842	20	best	good	ADJ
inlawrev-3407	842	21	services	service	NOUN
inlawrev-3407	842	22	for	for	ADP
inlawrev-3407	842	23	the	the	DET
inlawrev-3407	842	24	most	most	ADV
inlawrev-3407	842	25	reasonable	reasonable	ADJ
inlawrev-3407	842	26	price.^^^	price.^^^	PROPN
inlawrev-3407	842	27	260	260	NUM
inlawrev-3407	842	28	.	.	PUNCT
inlawrev-3407	843	1	see	see	VERB
inlawrev-3407	843	2	gilbert	gilbert	PROPN
inlawrev-3407	843	3	&	&	CCONJ
inlawrev-3407	843	4	lempert	lempert	PROPN
inlawrev-3407	843	5	,	,	PUNCT
inlawrev-3407	843	6	supra	supra	NOUN
inlawrev-3407	843	7	note	note	NOUN
inlawrev-3407	843	8	1	1	NUM
inlawrev-3407	843	9	82	82	NUM
inlawrev-3407	843	10	,	,	PUNCT
inlawrev-3407	843	11	at	at	ADP
inlawrev-3407	843	12	406	406	NUM
inlawrev-3407	843	13	.	.	PUNCT
inlawrev-3407	844	1	[	[	X
inlawrev-3407	844	2	i]f	i]f	NOUN
inlawrev-3407	844	3	lay	lie	VERB
inlawrev-3407	844	4	owners	owner	NOUN
inlawrev-3407	844	5	or	or	CCONJ
inlawrev-3407	844	6	managers	manager	NOUN
inlawrev-3407	844	7	understand	understand	VERB
inlawrev-3407	844	8	the	the	DET
inlawrev-3407	844	9	ethical	ethical	ADJ
inlawrev-3407	844	10	obligations	obligation	NOUN
inlawrev-3407	844	11	imposed	impose	VERB
inlawrev-3407	844	12	upon	upon	SCONJ
inlawrev-3407	844	13	attorneys	attorney	NOUN
inlawrev-3407	844	14	and	and	CCONJ
inlawrev-3407	844	15	appreciate	appreciate	VERB
inlawrev-3407	844	16	that	that	SCONJ
inlawrev-3407	844	17	policies	policy	NOUN
inlawrev-3407	844	18	or	or	CCONJ
inlawrev-3407	844	19	practices	practice	NOUN
inlawrev-3407	844	20	impinging	impinge	VERB
inlawrev-3407	844	21	upon	upon	SCONJ
inlawrev-3407	844	22	these	these	DET
inlawrev-3407	844	23	obligations	obligation	NOUN
inlawrev-3407	844	24	are	be	AUX
inlawrev-3407	844	25	improper	improper	ADJ
inlawrev-3407	844	26	,	,	PUNCT
inlawrev-3407	844	27	why	why	SCONJ
inlawrev-3407	844	28	should	should	AUX
inlawrev-3407	844	29	lay	lay	VERB
inlawrev-3407	844	30	persons	person	NOUN
inlawrev-3407	844	31	be	be	AUX
inlawrev-3407	844	32	completely	completely	ADV
inlawrev-3407	844	33	banned	ban	VERB
inlawrev-3407	844	34	from	from	ADP
inlawrev-3407	844	35	owning	own	VERB
inlawrev-3407	844	36	or	or	CCONJ
inlawrev-3407	844	37	managing	manage	VERB
inlawrev-3407	844	38	a	a	DET
inlawrev-3407	844	39	legal	legal	ADJ
inlawrev-3407	844	40	enterprise	enterprise	NOUN
inlawrev-3407	844	41	?	?	PUNCT
inlawrev-3407	845	1	surely	surely	ADV
inlawrev-3407	845	2	,	,	PUNCT
inlawrev-3407	845	3	persons	person	NOUN
inlawrev-3407	845	4	other	other	ADJ
inlawrev-3407	845	5	than	than	ADP
inlawrev-3407	845	6	lawyers	lawyer	NOUN
inlawrev-3407	845	7	can	can	AUX
inlawrev-3407	845	8	understand	understand	VERB
inlawrev-3407	845	9	that	that	SCONJ
inlawrev-3407	845	10	lawyers	lawyer	NOUN
inlawrev-3407	845	11	have	have	VERB
inlawrev-3407	845	12	obligations	obligation	NOUN
inlawrev-3407	845	13	and	and	CCONJ
inlawrev-3407	845	14	constraints	constraint	NOUN
inlawrev-3407	845	15	placed	place	VERB
inlawrev-3407	845	16	upon	upon	SCONJ
inlawrev-3407	845	17	them	they	PRON
inlawrev-3407	845	18	that	that	PRON
inlawrev-3407	845	19	are	be	AUX
inlawrev-3407	845	20	not	not	PART
inlawrev-3407	845	21	placed	place	VERB
inlawrev-3407	845	22	on	on	ADP
inlawrev-3407	845	23	other	other	ADJ
inlawrev-3407	845	24	businessmen	businessman	NOUN
inlawrev-3407	845	25	and	and	CCONJ
inlawrev-3407	845	26	professionals	professional	NOUN
inlawrev-3407	845	27	.	.	PUNCT
inlawrev-3407	846	1	i	i	PRON
inlawrev-3407	846	2	d.	d.	PROPN
inlawrev-3407	846	3	261	261	NUM
inlawrev-3407	846	4	.	.	PUNCT
inlawrev-3407	847	1	5ee	5ee	ADJ
inlawrev-3407	847	2	florida	florida	PROPN
inlawrev-3407	847	3	bar	bar	PROPN
inlawrev-3407	847	4	v.brumbaugh	v.brumbaugh	NOUN
inlawrev-3407	847	5	,	,	PUNCT
inlawrev-3407	847	6	355	355	NUM
inlawrev-3407	847	7	so	so	ADV
inlawrev-3407	847	8	.	.	PUNCT
inlawrev-3407	848	1	2d	2d	PROPN
inlawrev-3407	848	2	1186	1186	NUM
inlawrev-3407	848	3	,	,	PUNCT
inlawrev-3407	848	4	1194	1194	NUM
inlawrev-3407	848	5	(	(	PUNCT
inlawrev-3407	848	6	fla	fla	PROPN
inlawrev-3407	848	7	.	.	PROPN
inlawrev-3407	848	8	1978	1978	NUM
inlawrev-3407	848	9	)	)	PUNCT
inlawrev-3407	848	10	(	(	PUNCT
inlawrev-3407	848	11	karl	karl	PROPN
inlawrev-3407	848	12	,	,	PUNCT
inlawrev-3407	848	13	j.	j.	PROPN
inlawrev-3407	848	14	,	,	PUNCT
inlawrev-3407	848	15	concurring	concur	VERB
inlawrev-3407	848	16	)	)	PUNCT
inlawrev-3407	848	17	(	(	PUNCT
inlawrev-3407	848	18	stating	state	VERB
inlawrev-3407	848	19	that	that	SCONJ
inlawrev-3407	848	20	a	a	DET
inlawrev-3407	848	21	small	small	ADJ
inlawrev-3407	848	22	number	number	NOUN
inlawrev-3407	848	23	of"attorneys	of"attorney	NOUN
inlawrev-3407	848	24	who	who	PRON
inlawrev-3407	848	25	advocate	advocate	VERB
inlawrev-3407	848	26	a	a	DET
inlawrev-3407	848	27	broad	broad	ADJ
inlawrev-3407	848	28	definition	definition	NOUN
inlawrev-3407	848	29	of	of	ADP
inlawrev-3407	848	30	the	the	DET
inlawrev-3407	848	31	practice	practice	NOUN
inlawrev-3407	848	32	[	[	X
inlawrev-3407	848	33	of	of	ADP
inlawrev-3407	848	34	law	law	NOUN
inlawrev-3407	848	35	]	]	PUNCT
inlawrev-3407	848	36	coupled	couple	VERB
inlawrev-3407	848	37	with	with	ADP
inlawrev-3407	848	38	severe	severe	ADJ
inlawrev-3407	848	39	penalties	penalty	NOUN
inlawrev-3407	848	40	for	for	ADP
inlawrev-3407	848	41	those	those	PRON
inlawrev-3407	848	42	who	who	PRON
inlawrev-3407	848	43	encroach	encroach	VERB
inlawrev-3407	848	44	are	be	AUX
inlawrev-3407	848	45	motivated	motivate	VERB
inlawrev-3407	848	46	by	by	ADP
inlawrev-3407	848	47	economic	economic	ADJ
inlawrev-3407	848	48	self	self	NOUN
inlawrev-3407	848	49	-	-	PUNCT
inlawrev-3407	848	50	interest	interest	NOUN
inlawrev-3407	848	51	.	.	PUNCT
inlawrev-3407	849	1	"	"	PUNCT
inlawrev-3407	849	2	)	)	PUNCT
inlawrev-3407	849	3	;	;	PUNCT
inlawrev-3407	849	4	hazard	hazard	NOUN
inlawrev-3407	849	5	&	&	CCONJ
inlawrev-3407	849	6	hodes	hodes	PROPN
inlawrev-3407	849	7	,	,	PUNCT
inlawrev-3407	849	8	supra	supra	PROPN
inlawrev-3407	849	9	note	note	PROPN
inlawrev-3407	849	10	61	61	NUM
inlawrev-3407	849	11	,	,	PUNCT
inlawrev-3407	849	12	at	at	ADP
inlawrev-3407	849	13	799	799	NUM
inlawrev-3407	849	14	(	(	PUNCT
inlawrev-3407	849	15	writing	write	VERB
inlawrev-3407	849	16	that	that	SCONJ
inlawrev-3407	849	17	the	the	DET
inlawrev-3407	849	18	broad	broad	ADJ
inlawrev-3407	849	19	language	language	NOUN
inlawrev-3407	849	20	ofmodel	ofmodel	NOUN
inlawrev-3407	849	21	rule	rule	VERB
inlawrev-3407	849	22	5.4	5.4	NUM
inlawrev-3407	849	23	,	,	PUNCT
inlawrev-3407	849	24	where	where	SCONJ
inlawrev-3407	849	25	narrow	narrow	ADJ
inlawrev-3407	849	26	language	language	NOUN
inlawrev-3407	849	27	would	would	AUX
inlawrev-3407	849	28	have	have	AUX
inlawrev-3407	849	29	sufficed	suffice	VERB
inlawrev-3407	849	30	,	,	PUNCT
inlawrev-3407	849	31	suggests	suggest	VERB
inlawrev-3407	849	32	economic	economic	ADJ
inlawrev-3407	849	33	protectionism	protectionism	NOUN
inlawrev-3407	849	34	was	be	AUX
inlawrev-3407	849	35	the	the	DET
inlawrev-3407	849	36	actual	actual	ADJ
inlawrev-3407	849	37	rationale	rationale	NOUN
inlawrev-3407	849	38	)	)	PUNCT
inlawrev-3407	849	39	;	;	PUNCT
inlawrev-3407	849	40	desloge	desloge	NOUN
inlawrev-3407	849	41	,	,	PUNCT
inlawrev-3407	849	42	supra	supra	PROPN
inlawrev-3407	849	43	note	note	NOUN
inlawrev-3407	849	44	3	3	NUM
inlawrev-3407	849	45	,	,	PUNCT
inlawrev-3407	849	46	at	at	ADP
inlawrev-3407	849	47	26	26	NUM
inlawrev-3407	849	48	(	(	PUNCT
inlawrev-3407	849	49	reporting	report	VERB
inlawrev-3407	849	50	that	that	SCONJ
inlawrev-3407	849	51	"	"	PUNCT
inlawrev-3407	849	52	attempts	attempt	VERB
inlawrev-3407	849	53	to	to	PART
inlawrev-3407	849	54	keep	keep	VERB
inlawrev-3407	849	55	accountants	accountant	NOUN
inlawrev-3407	849	56	from	from	ADP
inlawrev-3407	849	57	taking	take	VERB
inlawrev-3407	849	58	on	on	ADP
inlawrev-3407	849	59	legal	legal	ADJ
inlawrev-3407	849	60	work	work	NOUN
inlawrev-3407	849	61	are	be	AUX
inlawrev-3407	849	62	viewed	view	VERB
inlawrev-3407	849	63	as	as	ADP
inlawrev-3407	849	64	[	[	X
inlawrev-3407	849	65	economic	economic	ADJ
inlawrev-3407	849	66	]	]	PUNCT
inlawrev-3407	849	67	protectionism	protectionism	NOUN
inlawrev-3407	849	68	"	"	PUNCT
inlawrev-3407	849	69	)	)	PUNCT
inlawrev-3407	849	70	.	.	PUNCT
inlawrev-3407	850	1	262	262	NUM
inlawrev-3407	850	2	.	.	X
inlawrev-3407	851	1	hazard	hazard	NOUN
inlawrev-3407	851	2	&	&	CCONJ
inlawrev-3407	851	3	hodes	hodes	PROPN
inlawrev-3407	851	4	,	,	PUNCT
inlawrev-3407	851	5	supra	supra	PROPN
inlawrev-3407	851	6	note	note	VERB
inlawrev-3407	851	7	6	6	NUM
inlawrev-3407	851	8	1	1	NUM
inlawrev-3407	851	9	,	,	PUNCT
inlawrev-3407	851	10	at	at	ADP
inlawrev-3407	851	11	8	8	NUM
inlawrev-3407	851	12	1	1	NUM
inlawrev-3407	851	13	4	4	NUM
inlawrev-3407	851	14	.	.	ADP
inlawrev-3407	851	15	263	263	NUM
inlawrev-3407	851	16	.	.	PUNCT
inlawrev-3407	852	1	of	of	ADP
inlawrev-3407	852	2	course	course	NOUN
inlawrev-3407	852	3	,	,	PUNCT
inlawrev-3407	852	4	there	there	PRON
inlawrev-3407	852	5	are	be	VERB
inlawrev-3407	852	6	additional	additional	ADJ
inlawrev-3407	852	7	considerations	consideration	NOUN
inlawrev-3407	852	8	as	as	ADV
inlawrev-3407	852	9	well	well	ADV
inlawrev-3407	852	10	.	.	PUNCT
inlawrev-3407	853	1	nevertheless	nevertheless	ADV
inlawrev-3407	853	2	,	,	PUNCT
inlawrev-3407	853	3	for	for	ADP
inlawrev-3407	853	4	tax	tax	NOUN
inlawrev-3407	853	5	services	service	NOUN
inlawrev-3407	853	6	,	,	PUNCT
inlawrev-3407	853	7	clients	client	NOUN
inlawrev-3407	853	8	are	be	AUX
inlawrev-3407	853	9	likely	likely	ADJ
inlawrev-3407	853	10	to	to	PART
inlawrev-3407	853	11	opt	opt	VERB
inlawrev-3407	853	12	for	for	ADP
inlawrev-3407	853	13	accounting	accounting	NOUN
inlawrev-3407	853	14	firms	firm	NOUN
inlawrev-3407	853	15	.	.	PUNCT
inlawrev-3407	854	1	see	see	VERB
inlawrev-3407	854	2	geoffrey	geoffrey	PROPN
inlawrev-3407	854	3	c.	c.	PROPN
inlawrev-3407	854	4	hazard	hazard	PROPN
inlawrev-3407	854	5	,	,	PUNCT
inlawrev-3407	854	6	the	the	DET
inlawrev-3407	854	7	ethical	ethical	ADJ
inlawrev-3407	854	8	traps	trap	NOUN
inlawrev-3407	854	9	of	of	ADP
inlawrev-3407	854	10	accounting	accounting	NOUN
inlawrev-3407	854	11	firm	firm	NOUN
inlawrev-3407	854	12	lawyers	lawyer	NOUN
inlawrev-3407	854	13	,	,	PUNCT
inlawrev-3407	854	14	nat'l	nat'l	PROPN
inlawrev-3407	854	15	l.j	l.j	PROPN
inlawrev-3407	854	16	.	.	PROPN
inlawrev-3407	854	17	,	,	PUNCT
inlawrev-3407	854	18	oct	oct	PROPN
inlawrev-3407	854	19	.	.	PROPN
inlawrev-3407	854	20	1	1	NUM
inlawrev-3407	854	21	9	9	NUM
inlawrev-3407	854	22	,	,	PUNCT
inlawrev-3407	854	23	1	1	NUM
inlawrev-3407	854	24	998	998	NUM
inlawrev-3407	854	25	,	,	PUNCT
inlawrev-3407	854	26	at	at	ADP
inlawrev-3407	854	27	a27	a27	PROPN
inlawrev-3407	854	28	(	(	PUNCT
inlawrev-3407	854	29	writing	write	VERB
inlawrev-3407	854	30	that	that	SCONJ
inlawrev-3407	854	31	"	"	PUNCT
inlawrev-3407	854	32	accountants	accountant	NOUN
inlawrev-3407	854	33	have	have	VERB
inlawrev-3407	854	34	more	more	ADV
inlawrev-3407	854	35	acceptable	acceptable	ADJ
inlawrev-3407	854	36	fee	fee	NOUN
inlawrev-3407	854	37	schedules	schedule	NOUN
inlawrev-3407	854	38	,	,	PUNCT
inlawrev-3407	854	39	avoid	avoid	VERB
inlawrev-3407	854	40	legalese	legalese	NOUN
inlawrev-3407	854	41	,	,	PUNCT
inlawrev-3407	854	42	do	do	VERB
inlawrev-3407	854	43	the	the	DET
inlawrev-3407	854	44	work	work	NOUN
inlawrev-3407	854	45	promptly	promptly	ADV
inlawrev-3407	854	46	,	,	PUNCT
inlawrev-3407	854	47	and	and	CCONJ
inlawrev-3407	854	48	are	be	AUX
inlawrev-3407	854	49	otherwise	otherwise	ADV
inlawrev-3407	854	50	more	more	ADJ
inlawrev-3407	854	51	user628	user628	PROPN
inlawrev-3407	854	52	indiana	indiana	PROPN
inlawrev-3407	854	53	law	law	PROPN
inlawrev-3407	854	54	review	review	NOUN
inlawrev-3407	855	1	[	[	X
inlawrev-3407	855	2	vol	vol	NOUN
inlawrev-3407	855	3	.	.	PUNCT
inlawrev-3407	855	4	33:599	33:599	NUM
inlawrev-3407	855	5	in	in	ADP
inlawrev-3407	855	6	fact	fact	NOUN
inlawrev-3407	855	7	,	,	PUNCT
inlawrev-3407	855	8	resolution	resolution	NOUN
inlawrev-3407	855	9	ofthe	ofthe	ADJ
inlawrev-3407	855	10	current	current	ADJ
inlawrev-3407	855	11	dissonance	dissonance	NOUN
inlawrev-3407	855	12	may	may	AUX
inlawrev-3407	855	13	be	be	AUX
inlawrev-3407	855	14	"	"	PUNCT
inlawrev-3407	855	15	driven	drive	VERB
inlawrev-3407	855	16	less	less	ADJ
inlawrev-3407	855	17	by	by	ADP
inlawrev-3407	855	18	lawyers	lawyer	NOUN
inlawrev-3407	855	19	'	'	PART
inlawrev-3407	855	20	own	own	ADJ
inlawrev-3407	855	21	notions	notion	NOUN
inlawrev-3407	855	22	of	of	ADP
inlawrev-3407	855	23	ethical	ethical	ADJ
inlawrev-3407	855	24	propriety	propriety	NOUN
inlawrev-3407	855	25	than	than	ADP
inlawrev-3407	855	26	by	by	ADP
inlawrev-3407	855	27	the	the	DET
inlawrev-3407	855	28	demands	demand	NOUN
inlawrev-3407	855	29	of	of	ADP
inlawrev-3407	855	30	clients	client	NOUN
inlawrev-3407	855	31	in	in	ADP
inlawrev-3407	855	32	the	the	DET
inlawrev-3407	855	33	modem	modem	ADJ
inlawrev-3407	855	34	global	global	ADJ
inlawrev-3407	855	35	marketplace	marketplace	NOUN
inlawrev-3407	855	36	.	.	PUNCT
inlawrev-3407	856	1	"^^	"^^	PUNCT
inlawrev-3407	856	2	"	"	PUNCT
inlawrev-3407	856	3	*	*	PUNCT
inlawrev-3407	856	4	many	many	ADJ
inlawrev-3407	856	5	clients	client	NOUN
inlawrev-3407	856	6	who	who	PRON
inlawrev-3407	856	7	engage	engage	VERB
inlawrev-3407	856	8	accounting	accounting	NOUN
inlawrev-3407	856	9	firms	firm	NOUN
inlawrev-3407	856	10	also	also	ADV
inlawrev-3407	856	11	engage	engage	VERB
inlawrev-3407	856	12	law	law	NOUN
inlawrev-3407	856	13	firms.^^^	firms.^^^	PROPN
inlawrev-3407	856	14	the	the	DET
inlawrev-3407	856	15	client	client	NOUN
inlawrev-3407	856	16	should	should	AUX
inlawrev-3407	856	17	be	be	AUX
inlawrev-3407	856	18	able	able	ADJ
inlawrev-3407	856	19	to	to	PART
inlawrev-3407	856	20	decide	decide	VERB
inlawrev-3407	856	21	whether	whether	SCONJ
inlawrev-3407	856	22	it	it	PRON
inlawrev-3407	856	23	is	be	AUX
inlawrev-3407	856	24	in	in	ADP
inlawrev-3407	856	25	his	his	PRON
inlawrev-3407	856	26	or	or	CCONJ
inlawrev-3407	856	27	her	her	PRON
inlawrev-3407	856	28	best	good	ADJ
inlawrev-3407	856	29	interest	interest	NOUN
inlawrev-3407	856	30	to	to	PART
inlawrev-3407	856	31	receive	receive	VERB
inlawrev-3407	856	32	both	both	DET
inlawrev-3407	856	33	types	type	NOUN
inlawrev-3407	856	34	of	of	ADP
inlawrev-3407	856	35	services	service	NOUN
inlawrev-3407	856	36	from	from	ADP
inlawrev-3407	856	37	the	the	DET
inlawrev-3407	856	38	same	same	ADJ
inlawrev-3407	856	39	provider	provider	NOUN
inlawrev-3407	856	40	.	.	PUNCT
inlawrev-3407	857	1	why	why	SCONJ
inlawrev-3407	857	2	impose	impose	VERB
inlawrev-3407	857	3	on	on	ADP
inlawrev-3407	857	4	the	the	DET
inlawrev-3407	857	5	public	public	ADJ
inlawrev-3407	857	6	outdated	outdated	ADJ
inlawrev-3407	857	7	ideals	ideal	NOUN
inlawrev-3407	857	8	of	of	ADP
inlawrev-3407	857	9	protectionism	protectionism	NOUN
inlawrev-3407	857	10	that	that	SCONJ
inlawrev-3407	857	11	it	it	PRON
inlawrev-3407	857	12	no	no	ADV
inlawrev-3407	857	13	longer	long	ADV
inlawrev-3407	857	14	needs	need	VERB
inlawrev-3407	857	15	or	or	CCONJ
inlawrev-3407	857	16	wants	want	VERB
inlawrev-3407	857	17	?	?	PUNCT
inlawrev-3407	858	1	public	public	ADJ
inlawrev-3407	858	2	interest	interest	NOUN
inlawrev-3407	858	3	may	may	AUX
inlawrev-3407	858	4	demand	demand	VERB
inlawrev-3407	858	5	that	that	SCONJ
inlawrev-3407	858	6	legal	legal	ADJ
inlawrev-3407	858	7	services	service	NOUN
inlawrev-3407	858	8	should	should	AUX
inlawrev-3407	858	9	be	be	AUX
inlawrev-3407	858	10	provided	provide	VERB
inlawrev-3407	858	11	by	by	ADP
inlawrev-3407	858	12	those	those	PRON
inlawrev-3407	858	13	best	good	ADJ
inlawrev-3407	858	14	qualified	qualified	ADJ
inlawrev-3407	858	15	to	to	PART
inlawrev-3407	858	16	do	do	VERB
inlawrev-3407	858	17	so	so	ADV
inlawrev-3407	858	18	,	,	PUNCT
inlawrev-3407	858	19	but	but	CCONJ
inlawrev-3407	858	20	it	it	PRON
inlawrev-3407	858	21	should	should	AUX
inlawrev-3407	858	22	be	be	AUX
inlawrev-3407	858	23	of	of	ADP
inlawrev-3407	858	24	little	little	ADJ
inlawrev-3407	858	25	importance	importance	NOUN
inlawrev-3407	858	26	whence	whence	ADP
inlawrev-3407	858	27	those	those	DET
inlawrev-3407	858	28	legal	legal	ADJ
inlawrev-3407	858	29	service	service	NOUN
inlawrev-3407	858	30	originate	originate	NOUN
inlawrev-3407	858	31	.	.	PUNCT
inlawrev-3407	859	1	said	say	VERB
inlawrev-3407	859	2	one	one	NUM
inlawrev-3407	859	3	commentator	commentator	NOUN
inlawrev-3407	859	4	,	,	PUNCT
inlawrev-3407	859	5	"	"	PUNCT
inlawrev-3407	859	6	i	i	PRON
inlawrev-3407	859	7	doubt	doubt	VERB
inlawrev-3407	859	8	whether	whether	SCONJ
inlawrev-3407	859	9	it	it	PRON
inlawrev-3407	859	10	is	be	AUX
inlawrev-3407	859	11	really	really	ADV
inlawrev-3407	859	12	relevant	relevant	ADJ
inlawrev-3407	859	13	to	to	ADP
inlawrev-3407	859	14	the	the	DET
inlawrev-3407	859	15	client	client	NOUN
inlawrev-3407	859	16	in	in	ADP
inlawrev-3407	859	17	most	most	ADJ
inlawrev-3407	859	18	cases	case	NOUN
inlawrev-3407	859	19	whether	whether	SCONJ
inlawrev-3407	859	20	the	the	DET
inlawrev-3407	859	21	lawyer	lawyer	NOUN
inlawrev-3407	859	22	is	be	AUX
inlawrev-3407	859	23	employed	employ	VERB
inlawrev-3407	859	24	by	by	ADP
inlawrev-3407	859	25	cravath	cravath	NOUN
inlawrev-3407	859	26	,	,	PUNCT
inlawrev-3407	859	27	swaine	swaine	NOUN
inlawrev-3407	859	28	&	&	CCONJ
inlawrev-3407	859	29	moore	moore	PROPN
inlawrev-3407	859	30	in	in	ADP
inlawrev-3407	859	31	n.y.c	n.y.c	PROPN
inlawrev-3407	859	32	.	.	PROPN
inlawrev-3407	859	33	,	,	PUNCT
inlawrev-3407	859	34	by	by	ADP
inlawrev-3407	859	35	schmucker	schmucker	PROPN
inlawrev-3407	859	36	&	&	CCONJ
inlawrev-3407	859	37	schmucker	schmucker	PROPN
inlawrev-3407	859	38	in	in	ADP
inlawrev-3407	859	39	hicksville	hicksville	PROPN
inlawrev-3407	859	40	,	,	PUNCT
inlawrev-3407	859	41	by	by	ADP
inlawrev-3407	859	42	arthur	arthur	PROPN
inlawrev-3407	859	43	andersen	andersen	PROPN
inlawrev-3407	859	44	in	in	ADP
inlawrev-3407	859	45	chicago	chicago	PROPN
inlawrev-3407	859	46	or	or	CCONJ
inlawrev-3407	859	47	by	by	ADP
inlawrev-3407	859	48	wal	wal	PROPN
inlawrev-3407	859	49	-	-	PUNCT
inlawrev-3407	859	50	mart	mart	NOUN
inlawrev-3407	859	51	.	.	PUNCT
inlawrev-3407	859	52	"^^^	"^^^	PUNCT
inlawrev-3407	860	1	indeed	indeed	ADV
inlawrev-3407	860	2	,	,	PUNCT
inlawrev-3407	860	3	consumers	consumer	NOUN
inlawrev-3407	860	4	may	may	AUX
inlawrev-3407	860	5	never	never	ADV
inlawrev-3407	860	6	perceive	perceive	VERB
inlawrev-3407	860	7	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	860	8	as	as	ADP
inlawrev-3407	860	9	practicing	practice	VERB
inlawrev-3407	860	10	law.^^^	law.^^^	PROPN
inlawrev-3407	860	11	conclusion	conclusion	NOUN
inlawrev-3407	860	12	due	due	ADP
inlawrev-3407	860	13	to	to	ADP
inlawrev-3407	860	14	lack	lack	NOUN
inlawrev-3407	860	15	of	of	ADP
inlawrev-3407	860	16	case	case	NOUN
inlawrev-3407	860	17	law	law	NOUN
inlawrev-3407	860	18	,	,	PUNCT
inlawrev-3407	860	19	it	it	PRON
inlawrev-3407	860	20	is	be	AUX
inlawrev-3407	860	21	unclear	unclear	ADJ
inlawrev-3407	860	22	whether	whether	SCONJ
inlawrev-3407	860	23	the	the	DET
inlawrev-3407	860	24	current	current	ADJ
inlawrev-3407	860	25	version	version	NOUN
inlawrev-3407	860	26	of	of	ADP
inlawrev-3407	860	27	model	model	NOUN
inlawrev-3407	860	28	rule	rule	NOUN
inlawrev-3407	860	29	5.4	5.4	NUM
inlawrev-3407	860	30	prevents	prevent	VERB
inlawrev-3407	860	31	lawyers	lawyer	NOUN
inlawrev-3407	860	32	who	who	PRON
inlawrev-3407	860	33	work	work	VERB
inlawrev-3407	860	34	for	for	ADP
inlawrev-3407	860	35	accounting	accounting	NOUN
inlawrev-3407	860	36	firms	firm	NOUN
inlawrev-3407	860	37	from	from	ADP
inlawrev-3407	860	38	performing	perform	VERB
inlawrev-3407	860	39	socalled	socalled	ADJ
inlawrev-3407	860	40	consulting	consulting	NOUN
inlawrev-3407	860	41	services.^^	services.^^	PROPN
inlawrev-3407	861	1	*	*	PUNCT
inlawrev-3407	861	2	on	on	ADP
inlawrev-3407	861	3	the	the	DET
inlawrev-3407	861	4	one	one	NUM
inlawrev-3407	861	5	hand	hand	NOUN
inlawrev-3407	861	6	,	,	PUNCT
inlawrev-3407	861	7	the	the	DET
inlawrev-3407	861	8	restrictions	restriction	NOUN
inlawrev-3407	861	9	in	in	ADP
inlawrev-3407	861	10	the	the	DET
inlawrev-3407	861	11	model	model	NOUN
inlawrev-3407	861	12	rules	rule	NOUN
inlawrev-3407	861	13	concerning	concern	VERB
inlawrev-3407	861	14	lawyer	lawyer	NOUN
inlawrev-3407	861	15	-	-	PUNCT
inlawrev-3407	861	16	accountant	accountant	NOUN
inlawrev-3407	861	17	partnerships	partnership	NOUN
inlawrev-3407	861	18	have	have	AUX
inlawrev-3407	861	19	survived	survive	VERB
inlawrev-3407	861	20	"	"	PUNCT
inlawrev-3407	861	21	despite	despite	SCONJ
inlawrev-3407	861	22	several	several	ADJ
inlawrev-3407	861	23	years	year	NOUN
inlawrev-3407	861	24	of	of	ADP
inlawrev-3407	861	25	discussions	discussion	NOUN
inlawrev-3407	861	26	by	by	ADP
inlawrev-3407	861	27	state	state	NOUN
inlawrev-3407	861	28	bar	bar	NOUN
inlawrev-3407	861	29	committees	committee	NOUN
inlawrev-3407	861	30	concerning	concern	VERB
inlawrev-3407	861	31	multiprofessional	multiprofessional	ADJ
inlawrev-3407	861	32	offices	office	NOUN
inlawrev-3407	861	33	.	.	PUNCT
inlawrev-3407	862	1	"^^^	"^^^	PUNCT
inlawrev-3407	863	1	on	on	ADP
inlawrev-3407	863	2	the	the	DET
inlawrev-3407	863	3	other	other	ADJ
inlawrev-3407	863	4	hand	hand	NOUN
inlawrev-3407	863	5	,	,	PUNCT
inlawrev-3407	863	6	it	it	PRON
inlawrev-3407	863	7	seems	seem	VERB
inlawrev-3407	863	8	likely	likely	ADJ
inlawrev-3407	863	9	that	that	SCONJ
inlawrev-3407	863	10	courts	court	NOUN
inlawrev-3407	863	11	are	be	AUX
inlawrev-3407	863	12	willing	willing	ADJ
inlawrev-3407	863	13	to	to	PART
inlawrev-3407	863	14	accept	accept	VERB
inlawrev-3407	863	15	accounting	accounting	NOUN
inlawrev-3407	863	16	firms	firm	NOUN
inlawrev-3407	863	17	'	'	PART
inlawrev-3407	863	18	definition	definition	NOUN
inlawrev-3407	863	19	ofconsulting	ofconsulte	VERB
inlawrev-3407	863	20	for	for	ADP
inlawrev-3407	863	21	two	two	NUM
inlawrev-3407	863	22	reasons	reason	NOUN
inlawrev-3407	863	23	:	:	PUNCT
inlawrev-3407	863	24	the	the	DET
inlawrev-3407	863	25	irs	irs	PROPN
inlawrev-3407	863	26	has	have	AUX
inlawrev-3407	863	27	given	give	VERB
inlawrev-3407	863	28	its	its	PRON
inlawrev-3407	863	29	blessing	blessing	NOUN
inlawrev-3407	863	30	and	and	CCONJ
inlawrev-3407	863	31	clients	client	NOUN
inlawrev-3407	863	32	seem	seem	VERB
inlawrev-3407	863	33	to	to	PART
inlawrev-3407	863	34	prefer	prefer	VERB
inlawrev-3407	863	35	it.^^	it.^^	NOUN
inlawrev-3407	863	36	°	°	NUM
inlawrev-3407	863	37	changes	change	NOUN
inlawrev-3407	863	38	are	be	AUX
inlawrev-3407	863	39	likely	likely	ADJ
inlawrev-3407	863	40	to	to	PART
inlawrev-3407	863	41	continue	continue	VERB
inlawrev-3407	863	42	as	as	SCONJ
inlawrev-3407	863	43	clients	client	NOUN
inlawrev-3407	863	44	demand	demand	VERB
inlawrev-3407	863	45	more	more	ADJ
inlawrev-3407	863	46	services	service	NOUN
inlawrev-3407	863	47	from	from	ADP
inlawrev-3407	863	48	their	their	PRON
inlawrev-3407	863	49	accountants.^^	accountants.^^	NOUN
inlawrev-3407	863	50	'	'	PUNCT
inlawrev-3407	863	51	indeed	indeed	ADV
inlawrev-3407	863	52	,	,	PUNCT
inlawrev-3407	863	53	the	the	DET
inlawrev-3407	863	54	big	big	ADJ
inlawrev-3407	863	55	five	five	NUM
inlawrev-3407	863	56	are	be	AUX
inlawrev-3407	863	57	already	already	ADV
inlawrev-3407	863	58	friendly	friendly	ADJ
inlawrev-3407	863	59	"	"	PUNCT
inlawrev-3407	863	60	)	)	PUNCT
inlawrev-3407	863	61	.	.	PUNCT
inlawrev-3407	864	1	264	264	NUM
inlawrev-3407	864	2	.	.	PUNCT
inlawrev-3407	864	3	balestier	balestier	NOUN
inlawrev-3407	864	4	,	,	PUNCT
inlawrev-3407	864	5	supra	supra	PROPN
inlawrev-3407	864	6	note	note	NOUN
inlawrev-3407	864	7	2	2	NUM
inlawrev-3407	864	8	1	1	NUM
inlawrev-3407	864	9	,	,	PUNCT
inlawrev-3407	864	10	at	at	ADP
inlawrev-3407	864	11	5	5	NUM
inlawrev-3407	864	12	;	;	PUNCT
inlawrev-3407	864	13	see	see	VERB
inlawrev-3407	864	14	also	also	ADV
inlawrev-3407	864	15	karen	karen	PROPN
inlawrev-3407	864	16	lawrence	lawrence	PROPN
inlawrev-3407	864	17	,	,	PUNCT
inlawrev-3407	864	18	crossing	cross	VERB
inlawrev-3407	864	19	professional	professional	ADJ
inlawrev-3407	864	20	borders	border	NOUN
inlawrev-3407	864	21	,	,	PUNCT
inlawrev-3407	864	22	pittsburgh	pittsburgh	PROPN
inlawrev-3407	864	23	.	.	PUNCT
inlawrev-3407	865	1	bus	bus	PROPN
inlawrev-3407	865	2	.	.	PUNCT
inlawrev-3407	866	1	times	times	PROPN
inlawrev-3407	866	2	&	&	CCONJ
inlawrev-3407	866	3	j.	j.	PROPN
inlawrev-3407	866	4	,	,	PUNCT
inlawrev-3407	866	5	nov	nov	PROPN
inlawrev-3407	866	6	.	.	PROPN
inlawrev-3407	866	7	2	2	NUM
inlawrev-3407	866	8	,	,	PUNCT
inlawrev-3407	866	9	1	1	NUM
inlawrev-3407	866	10	998	998	NUM
inlawrev-3407	866	11	,	,	PUNCT
inlawrev-3407	866	12	at	at	ADP
inlawrev-3407	866	13	1	1	NUM
inlawrev-3407	866	14	(	(	PUNCT
inlawrev-3407	866	15	reporting	report	VERB
inlawrev-3407	866	16	that	that	SCONJ
inlawrev-3407	866	17	clients	client	NOUN
inlawrev-3407	866	18	are	be	AUX
inlawrev-3407	866	19	the	the	DET
inlawrev-3407	866	20	driving	drive	VERB
inlawrev-3407	866	21	force	force	NOUN
inlawrev-3407	866	22	behind	behind	ADP
inlawrev-3407	866	23	law	law	NOUN
inlawrev-3407	866	24	firm	firm	NOUN
inlawrev-3407	866	25	and	and	CCONJ
inlawrev-3407	866	26	accounting	accounting	NOUN
inlawrev-3407	866	27	firm	firm	ADJ
inlawrev-3407	866	28	competition	competition	NOUN
inlawrev-3407	866	29	)	)	PUNCT
inlawrev-3407	866	30	;	;	PUNCT
inlawrev-3407	866	31	segal	segal	PROPN
inlawrev-3407	866	32	,	,	PUNCT
inlawrev-3407	866	33	supra	supra	PROPN
inlawrev-3407	866	34	note	note	PROPN
inlawrev-3407	866	35	19	19	NUM
inlawrev-3407	866	36	,	,	PUNCT
inlawrev-3407	866	37	at	at	ADP
inlawrev-3407	866	38	fl	fl	PROPN
inlawrev-3407	866	39	(	(	PUNCT
inlawrev-3407	866	40	reporting	report	VERB
inlawrev-3407	866	41	that	that	SCONJ
inlawrev-3407	866	42	experts	expert	NOUN
inlawrev-3407	866	43	believe	believe	VERB
inlawrev-3407	866	44	the	the	DET
inlawrev-3407	866	45	market	market	NOUN
inlawrev-3407	866	46	could	could	AUX
inlawrev-3407	866	47	decide	decide	VERB
inlawrev-3407	866	48	the	the	DET
inlawrev-3407	866	49	issue	issue	NOUN
inlawrev-3407	866	50	on	on	ADP
inlawrev-3407	866	51	its	its	PRON
inlawrev-3407	866	52	own	own	ADJ
inlawrev-3407	866	53	)	)	PUNCT
inlawrev-3407	866	54	.	.	PUNCT
inlawrev-3407	867	1	265	265	X
inlawrev-3407	867	2	.	.	PUNCT
inlawrev-3407	868	1	see	see	VERB
inlawrev-3407	868	2	henderson	henderson	PROPN
inlawrev-3407	868	3	,	,	PUNCT
inlawrev-3407	868	4	supra	supra	PROPN
inlawrev-3407	868	5	note	note	PROPN
inlawrev-3407	868	6	4	4	NUM
inlawrev-3407	868	7	,	,	PUNCT
inlawrev-3407	868	8	at	at	ADP
inlawrev-3407	868	9	e8	e8	PROPN
inlawrev-3407	868	10	(	(	PUNCT
inlawrev-3407	868	11	reporting	report	VERB
inlawrev-3407	868	12	on	on	ADP
inlawrev-3407	868	13	a	a	DET
inlawrev-3407	868	14	survey	survey	NOUN
inlawrev-3407	868	15	showing	show	VERB
inlawrev-3407	868	16	that	that	SCONJ
inlawrev-3407	868	17	60	60	NUM
inlawrev-3407	868	18	%	%	NOUN
inlawrev-3407	868	19	of350	of350	PROPN
inlawrev-3407	868	20	law	law	NOUN
inlawrev-3407	868	21	firm	firm	PROPN
inlawrev-3407	868	22	client	client	NOUN
inlawrev-3407	868	23	surveyed	survey	VERB
inlawrev-3407	868	24	also	also	ADV
inlawrev-3407	868	25	engaged	engage	VERB
inlawrev-3407	868	26	accounting	accounting	NOUN
inlawrev-3407	868	27	firms	firm	NOUN
inlawrev-3407	868	28	)	)	PUNCT
inlawrev-3407	868	29	.	.	PUNCT
inlawrev-3407	869	1	266	266	NUM
inlawrev-3407	869	2	.	.	PUNCT
inlawrev-3407	870	1	manson	manson	PROPN
inlawrev-3407	870	2	,	,	PUNCT
inlawrev-3407	870	3	supra	supra	PROPN
inlawrev-3407	870	4	note	note	PROPN
inlawrev-3407	870	5	225	225	NUM
inlawrev-3407	870	6	,	,	PUNCT
inlawrev-3407	870	7	at	at	ADP
inlawrev-3407	870	8	1	1	NUM
inlawrev-3407	870	9	(	(	PUNCT
inlawrev-3407	870	10	quoting	quote	VERB
inlawrev-3407	870	11	colin	colin	PROPN
inlawrev-3407	870	12	garrett	garrett	PROPN
inlawrev-3407	870	13	)	)	PUNCT
inlawrev-3407	870	14	.	.	PUNCT
inlawrev-3407	871	1	267	267	X
inlawrev-3407	871	2	.	.	PUNCT
inlawrev-3407	872	1	see	see	VERB
inlawrev-3407	872	2	desloge	desloge	PROPN
inlawrev-3407	872	3	,	,	PUNCT
inlawrev-3407	872	4	supra	supra	PROPN
inlawrev-3407	872	5	note	note	NOUN
inlawrev-3407	872	6	3	3	NUM
inlawrev-3407	872	7	,	,	PUNCT
inlawrev-3407	872	8	at	at	ADP
inlawrev-3407	872	9	34	34	NUM
inlawrev-3407	872	10	(	(	PUNCT
inlawrev-3407	872	11	quoting	quote	VERB
inlawrev-3407	872	12	art	art	NOUN
inlawrev-3407	872	13	bowman	bowman	NOUN
inlawrev-3407	872	14	and	and	CCONJ
inlawrev-3407	872	15	pointing	point	VERB
inlawrev-3407	872	16	out	out	ADP
inlawrev-3407	872	17	that	that	SCONJ
inlawrev-3407	872	18	lawyeraccountants	lawyeraccountant	NOUN
inlawrev-3407	872	19	"	"	PUNCT
inlawrev-3407	872	20	wo	will	AUX
inlawrev-3407	872	21	n't	not	PART
inlawrev-3407	872	22	be	be	AUX
inlawrev-3407	872	23	chasing	chase	VERB
inlawrev-3407	872	24	ambulances	ambulance	NOUN
inlawrev-3407	872	25	"	"	PUNCT
inlawrev-3407	872	26	)	)	PUNCT
inlawrev-3407	872	27	.	.	PUNCT
inlawrev-3407	873	1	268	268	NUM
inlawrev-3407	873	2	.	.	PUNCT
inlawrev-3407	874	1	see	see	VERB
inlawrev-3407	874	2	gibeaut	gibeaut	NOUN
inlawrev-3407	874	3	,	,	PUNCT
inlawrev-3407	874	4	supra	supra	PROPN
inlawrev-3407	874	5	note	note	PROPN
inlawrev-3407	874	6	11	11	NUM
inlawrev-3407	874	7	,	,	PUNCT
inlawrev-3407	874	8	at	at	ADP
inlawrev-3407	874	9	44	44	NUM
inlawrev-3407	874	10	.	.	PUNCT
inlawrev-3407	874	11	269	269	NUM
inlawrev-3407	874	12	.	.	PUNCT
inlawrev-3407	875	1	morello	morello	PROPN
inlawrev-3407	875	2	,	,	PUNCT
inlawrev-3407	875	3	supra	supra	PROPN
inlawrev-3407	875	4	note	note	PROPN
inlawrev-3407	875	5	55	55	NUM
inlawrev-3407	875	6	,	,	PUNCT
inlawrev-3407	875	7	at	at	ADP
inlawrev-3407	875	8	195	195	NUM
inlawrev-3407	875	9	.	.	NOUN
inlawrev-3407	875	10	270	270	NUM
inlawrev-3407	875	11	.	.	PUNCT
inlawrev-3407	876	1	see	see	VERB
inlawrev-3407	876	2	hazard	hazard	NOUN
inlawrev-3407	876	3	,	,	PUNCT
inlawrev-3407	876	4	supra	supra	PROPN
inlawrev-3407	876	5	note	note	NOUN
inlawrev-3407	876	6	263	263	NUM
inlawrev-3407	876	7	,	,	PUNCT
inlawrev-3407	876	8	at	at	ADP
inlawrev-3407	876	9	a27	a27	NOUN
inlawrev-3407	876	10	;	;	PUNCT
inlawrev-3407	876	11	see	see	VERB
inlawrev-3407	876	12	also	also	ADV
inlawrev-3407	876	13	balestier	balestier	NOUN
inlawrev-3407	876	14	,	,	PUNCT
inlawrev-3407	876	15	supra	supra	PROPN
inlawrev-3407	876	16	note	note	NOUN
inlawrev-3407	876	17	21	21	NUM
inlawrev-3407	876	18	,	,	PUNCT
inlawrev-3407	876	19	at	at	ADP
inlawrev-3407	876	20	5	5	NUM
inlawrev-3407	876	21	(	(	PUNCT
inlawrev-3407	876	22	noting	note	VERB
inlawrev-3407	876	23	in	in	ADP
inlawrev-3407	876	24	addition	addition	NOUN
inlawrev-3407	876	25	that	that	SCONJ
inlawrev-3407	876	26	these	these	DET
inlawrev-3407	876	27	issues	issue	NOUN
inlawrev-3407	876	28	"	"	PUNCT
inlawrev-3407	876	29	are	be	AUX
inlawrev-3407	876	30	compounded	compound	VERB
inlawrev-3407	876	31	by	by	ADP
inlawrev-3407	876	32	the	the	DET
inlawrev-3407	876	33	sheer	sheer	ADJ
inlawrev-3407	876	34	difficulty	difficulty	NOUN
inlawrev-3407	876	35	in	in	ADP
inlawrev-3407	876	36	attempting	attempt	VERB
inlawrev-3407	876	37	to	to	PART
inlawrev-3407	876	38	define	define	VERB
inlawrev-3407	876	39	the	the	DET
inlawrev-3407	876	40	practice	practice	NOUN
inlawrev-3407	876	41	of	of	ADP
inlawrev-3407	876	42	law	law	NOUN
inlawrev-3407	876	43	in	in	ADP
inlawrev-3407	876	44	an	an	DET
inlawrev-3407	876	45	age	age	NOUN
inlawrev-3407	876	46	where	where	SCONJ
inlawrev-3407	876	47	many	many	ADJ
inlawrev-3407	876	48	disciplines	discipline	NOUN
inlawrev-3407	876	49	are	be	AUX
inlawrev-3407	876	50	called	call	VERB
inlawrev-3407	876	51	into	into	ADP
inlawrev-3407	876	52	play	play	NOUN
inlawrev-3407	876	53	on	on	ADP
inlawrev-3407	876	54	various	various	ADJ
inlawrev-3407	876	55	parts	part	NOUN
inlawrev-3407	876	56	of	of	ADP
inlawrev-3407	876	57	a	a	DET
inlawrev-3407	876	58	project	project	NOUN
inlawrev-3407	876	59	"	"	PUNCT
inlawrev-3407	876	60	)	)	PUNCT
inlawrev-3407	876	61	.	.	PUNCT
inlawrev-3407	877	1	271	271	NUM
inlawrev-3407	877	2	.	.	PUNCT
inlawrev-3407	878	1	see	see	VERB
inlawrev-3407	878	2	desloge	desloge	PROPN
inlawrev-3407	878	3	,	,	PUNCT
inlawrev-3407	878	4	supra	supra	PROPN
inlawrev-3407	878	5	note	note	NOUN
inlawrev-3407	878	6	3	3	NUM
inlawrev-3407	878	7	,	,	PUNCT
inlawrev-3407	878	8	at	at	ADP
inlawrev-3407	878	9	34	34	NUM
inlawrev-3407	878	10	.	.	NOUN
inlawrev-3407	878	11	2000	2000	NUM
inlawrev-3407	878	12	]	]	PUNCT
inlawrev-3407	878	13	accounting	accounting	NOUN
inlawrev-3407	878	14	firms	firm	NOUN
inlawrev-3407	878	15	629	629	NUM
inlawrev-3407	878	16	informally	informally	ADV
inlawrev-3407	878	17	considered	consider	VERB
inlawrev-3407	878	18	the	the	DET
inlawrev-3407	878	19	world	world	NOUN
inlawrev-3407	878	20	's	's	PART
inlawrev-3407	878	21	largest	large	ADJ
inlawrev-3407	878	22	law	law	NOUN
inlawrev-3407	878	23	firms.^^^	firms.^^^	PROPN
inlawrev-3407	878	24	accordingly	accordingly	ADV
inlawrev-3407	878	25	,	,	PUNCT
inlawrev-3407	878	26	the	the	DET
inlawrev-3407	878	27	legal	legal	ADJ
inlawrev-3407	878	28	community	community	NOUN
inlawrev-3407	878	29	should	should	AUX
inlawrev-3407	878	30	stop	stop	VERB
inlawrev-3407	878	31	hiding	hide	VERB
inlawrev-3407	878	32	behind	behind	ADP
inlawrev-3407	878	33	its	its	PRON
inlawrev-3407	878	34	pretentious	pretentious	ADJ
inlawrev-3407	878	35	veil	veil	NOUN
inlawrev-3407	878	36	of	of	ADP
inlawrev-3407	878	37	ethics	ethic	NOUN
inlawrev-3407	878	38	and	and	CCONJ
inlawrev-3407	878	39	start	start	VERB
inlawrev-3407	878	40	looking	look	VERB
inlawrev-3407	878	41	for	for	ADP
inlawrev-3407	878	42	ways	way	NOUN
inlawrev-3407	878	43	to	to	PART
inlawrev-3407	878	44	compete	compete	VERB
inlawrev-3407	878	45	.	.	PUNCT
inlawrev-3407	879	1	272	272	X
inlawrev-3407	879	2	.	.	PUNCT
inlawrev-3407	880	1	see	see	VERB
inlawrev-3407	880	2	binole	binole	PROPN
inlawrev-3407	880	3	,	,	PUNCT
inlawrev-3407	880	4	supra	supra	PROPN
inlawrev-3407	880	5	note	note	NOUN
inlawrev-3407	880	6	3	3	NUM
inlawrev-3407	880	7	,	,	PUNCT
inlawrev-3407	880	8	at	at	ADP
inlawrev-3407	880	9	4	4	NUM
inlawrev-3407	880	10	;	;	PUNCT
inlawrev-3407	880	11	segal	segal	PROPN
inlawrev-3407	880	12	,	,	PUNCT
inlawrev-3407	880	13	supra	supra	PROPN
inlawrev-3407	880	14	note	note	PROPN
inlawrev-3407	880	15	19	19	NUM
inlawrev-3407	880	16	,	,	PUNCT
inlawrev-3407	880	17	at	at	ADP
inlawrev-3407	880	18	fl	fl	PROPN
inlawrev-3407	880	19	;	;	PUNCT
inlawrev-3407	880	20	see	see	VERB
inlawrev-3407	880	21	also	also	ADV
inlawrev-3407	880	22	goodman	goodman	PROPN
inlawrev-3407	880	23	,	,	PUNCT
inlawrev-3407	880	24	supra	supra	PROPN
inlawrev-3407	880	25	note	note	PROPN
inlawrev-3407	880	26	7	7	NUM
inlawrev-3407	880	27	(	(	PUNCT
inlawrev-3407	880	28	reporting	report	VERB
inlawrev-3407	880	29	that	that	SCONJ
inlawrev-3407	880	30	there	there	PRON
inlawrev-3407	880	31	is	be	VERB
inlawrev-3407	880	32	a	a	DET
inlawrev-3407	880	33	movement	movement	NOUN
inlawrev-3407	880	34	to	to	PART
inlawrev-3407	880	35	rewrite	rewrite	VERB
inlawrev-3407	880	36	the	the	DET
inlawrev-3407	880	37	laws	law	NOUN
inlawrev-3407	880	38	that	that	PRON
inlawrev-3407	880	39	prohibit	prohibit	VERB
inlawrev-3407	880	40	law	law	NOUN
inlawrev-3407	880	41	firms	firm	NOUN
inlawrev-3407	880	42	from	from	ADP
inlawrev-3407	880	43	mingling	mingle	VERB
inlawrev-3407	880	44	their	their	PRON
inlawrev-3407	880	45	business	business	NOUN
inlawrev-3407	880	46	with	with	ADP
inlawrev-3407	880	47	accounting	accounting	NOUN
inlawrev-3407	880	48	and	and	CCONJ
inlawrev-3407	880	49	consulting	consulting	NOUN
inlawrev-3407	880	50	firms	firm	NOUN
inlawrev-3407	880	51	)	)	PUNCT
inlawrev-3407	880	52	.	.	PUNCT