id	sid	tid	token	lemma	pos
inlawrev-3509	1	1	indiana	indiana	PROPN
inlawrev-3509	1	2	law	law	PROPN
inlawrev-3509	1	3	review	review	VERB
inlawrev-3509	1	4	nonphysical	nonphysical	ADJ
inlawrev-3509	1	5	personal	personal	ADJ
inlawrev-3509	1	6	injury	injury	NOUN
inlawrev-3509	1	7	settlements	settlement	NOUN
inlawrev-3509	1	8	and	and	CCONJ
inlawrev-3509	1	9	judgments	judgment	NOUN
inlawrev-3509	1	10	:	:	PUNCT
inlawrev-3509	1	11	amending	amend	VERB
inlawrev-3509	1	12	the	the	DET
inlawrev-3509	1	13	internal	internal	ADJ
inlawrev-3509	1	14	revenue	revenue	NOUN
inlawrev-3509	1	15	code	code	NOUN
inlawrev-3509	1	16	to	to	PART
inlawrev-3509	1	17	exclude	exclude	VERB
inlawrev-3509	1	18	attorney	attorney	NOUN
inlawrev-3509	1	19	fees	fee	NOUN
inlawrev-3509	1	20	paul	paul	PROPN
inlawrev-3509	1	21	m.	m.	PROPN
inlawrev-3509	1	22	jones	jones	PROPN
inlawrev-3509	1	23	,	,	PUNCT
inlawrev-3509	1	24	jr	jr	PROPN
inlawrev-3509	1	25	.	.	PUNCT
inlawrev-3509	1	26	*	*	PUNCT
inlawrev-3509	1	27	introduction	introduction	NOUN
inlawrev-3509	1	28	the	the	DET
inlawrev-3509	1	29	u.s	u.s	PROPN
inlawrev-3509	1	30	.	.	PROPN
inlawrev-3509	1	31	tax	tax	NOUN
inlawrev-3509	1	32	court	court	NOUN
inlawrev-3509	1	33	recently	recently	ADV
inlawrev-3509	1	34	announced	announce	VERB
inlawrev-3509	1	35	in	in	ADP
inlawrev-3509	1	36	kenseth	kenseth	PROPN
inlawrev-3509	1	37	v.	v.	ADP
inlawrev-3509	1	38	commissioner,^	commissioner,^	PROPN
inlawrev-3509	1	39	that	that	SCONJ
inlawrev-3509	1	40	"	"	PUNCT
inlawrev-3509	1	41	congress	congress	PROPN
inlawrev-3509	1	42	,	,	PUNCT
inlawrev-3509	1	43	not	not	PART
inlawrev-3509	1	44	the	the	DET
inlawrev-3509	1	45	courts	court	NOUN
inlawrev-3509	1	46	,	,	PUNCT
inlawrev-3509	1	47	is	be	AUX
inlawrev-3509	1	48	the	the	DET
inlawrev-3509	1	49	final	final	ADJ
inlawrev-3509	1	50	arbiter	arbiter	NOUN
inlawrev-3509	1	51	ofhow	ofhow	VERB
inlawrev-3509	1	52	the	the	DET
inlawrev-3509	1	53	tax	tax	NOUN
inlawrev-3509	1	54	burden	burden	NOUN
inlawrev-3509	1	55	is	be	AUX
inlawrev-3509	1	56	to	to	PART
inlawrev-3509	1	57	be	be	AUX
inlawrev-3509	1	58	borne	bear	VERB
inlawrev-3509	1	59	by	by	ADP
inlawrev-3509	1	60	taxpayers	taxpayer	NOUN
inlawrev-3509	1	61	.	.	PUNCT
inlawrev-3509	2	1	"^	"^	VERB
inlawrev-3509	2	2	regardless	regardless	ADV
inlawrev-3509	2	3	ofwhether	ofwhether	PROPN
inlawrev-3509	2	4	congress	congress	PROPN
inlawrev-3509	2	5	,	,	PUNCT
inlawrev-3509	2	6	the	the	DET
inlawrev-3509	2	7	courts	court	NOUN
inlawrev-3509	2	8	,	,	PUNCT
inlawrev-3509	2	9	or	or	CCONJ
inlawrev-3509	2	10	even	even	ADV
inlawrev-3509	2	11	the	the	DET
inlawrev-3509	2	12	internal	internal	ADJ
inlawrev-3509	2	13	revenue	revenue	NOUN
inlawrev-3509	2	14	service	service	NOUN
inlawrev-3509	2	15	ultimately	ultimately	ADV
inlawrev-3509	2	16	holds	hold	VERB
inlawrev-3509	2	17	the	the	DET
inlawrev-3509	2	18	final	final	ADJ
inlawrev-3509	2	19	responsibility	responsibility	NOUN
inlawrev-3509	2	20	for	for	ADP
inlawrev-3509	2	21	the	the	DET
inlawrev-3509	2	22	allocation	allocation	NOUN
inlawrev-3509	2	23	oftax	oftax	NOUN
inlawrev-3509	2	24	burdens	burden	NOUN
inlawrev-3509	2	25	,	,	PUNCT
inlawrev-3509	2	26	a	a	DET
inlawrev-3509	2	27	crucial	crucial	ADJ
inlawrev-3509	2	28	shift	shift	NOUN
inlawrev-3509	2	29	is	be	AUX
inlawrev-3509	2	30	taking	take	VERB
inlawrev-3509	2	31	place	place	NOUN
inlawrev-3509	2	32	with	with	ADP
inlawrev-3509	2	33	respect	respect	NOUN
inlawrev-3509	2	34	to	to	ADP
inlawrev-3509	2	35	the	the	DET
inlawrev-3509	2	36	federal	federal	ADJ
inlawrev-3509	2	37	income	income	NOUN
inlawrev-3509	2	38	tax	tax	NOUN
inlawrev-3509	2	39	treatment	treatment	NOUN
inlawrev-3509	2	40	ofattorney	ofattorney	NOUN
inlawrev-3509	2	41	fees	fee	NOUN
inlawrev-3509	2	42	awarded	award	VERB
inlawrev-3509	2	43	in	in	ADP
inlawrev-3509	2	44	nonphysical	nonphysical	ADJ
inlawrev-3509	2	45	personal	personal	ADJ
inlawrev-3509	2	46	injury	injury	NOUN
inlawrev-3509	2	47	settlements	settlement	NOUN
inlawrev-3509	2	48	and	and	CCONJ
inlawrev-3509	2	49	judgments	judgment	NOUN
inlawrev-3509	2	50	.	.	PUNCT
inlawrev-3509	3	1	a	a	DET
inlawrev-3509	3	2	real	real	ADJ
inlawrev-3509	3	3	life	life	NOUN
inlawrev-3509	3	4	example	example	NOUN
inlawrev-3509	3	5	illustrates	illustrate	VERB
inlawrev-3509	3	6	the	the	DET
inlawrev-3509	3	7	harsh	harsh	ADJ
inlawrev-3509	3	8	result	result	NOUN
inlawrev-3509	3	9	ofthis	ofthis	ADJ
inlawrev-3509	3	10	shift	shift	NOUN
inlawrev-3509	3	11	.	.	PUNCT
inlawrev-3509	4	1	don	don	PROPN
inlawrev-3509	4	2	lyons	lyons	PROPN
inlawrev-3509	4	3	filed	file	VERB
inlawrev-3509	4	4	a	a	DET
inlawrev-3509	4	5	title	title	NOUN
inlawrev-3509	4	6	vii	vii	PROPN
inlawrev-3509	4	7	sex	sex	NOUN
inlawrev-3509	4	8	discrimination	discrimination	NOUN
inlawrev-3509	4	9	complaint	complaint	NOUN
inlawrev-3509	4	10	against	against	ADP
inlawrev-3509	4	11	his	his	PRON
inlawrev-3509	4	12	employer	employer	NOUN
inlawrev-3509	4	13	for	for	ADP
inlawrev-3509	4	14	retaliation	retaliation	NOUN
inlawrev-3509	4	15	.	.	PUNCT
inlawrev-3509	5	1	lyons	lyons	PROPN
inlawrev-3509	5	2	ultimately	ultimately	ADV
inlawrev-3509	5	3	prevailed	prevail	VERB
inlawrev-3509	5	4	in	in	ADP
inlawrev-3509	5	5	the	the	DET
inlawrev-3509	5	6	case	case	NOUN
inlawrev-3509	5	7	and	and	CCONJ
inlawrev-3509	5	8	received	receive	VERB
inlawrev-3509	5	9	a	a	DET
inlawrev-3509	5	10	judgment	judgment	NOUN
inlawrev-3509	5	11	of	of	ADP
inlawrev-3509	5	12	$	$	SYM
inlawrev-3509	5	13	15,000	15,000	NUM
inlawrev-3509	5	14	in	in	ADP
inlawrev-3509	5	15	punitive	punitive	ADJ
inlawrev-3509	5	16	damages.^	damages.^	NOUN
inlawrev-3509	5	17	because	because	SCONJ
inlawrev-3509	5	18	punitive	punitive	ADJ
inlawrev-3509	5	19	damages	damage	NOUN
inlawrev-3509	5	20	are	be	AUX
inlawrev-3509	5	21	taxable"^	taxable"^	NUM
inlawrev-3509	5	22	lyons	lyon	NOUN
inlawrev-3509	5	23	owed	owe	VERB
inlawrev-3509	5	24	$	$	SYM
inlawrev-3509	5	25	5467	5467	NUM
inlawrev-3509	5	26	in	in	ADP
inlawrev-3509	5	27	income	income	NOUN
inlawrev-3509	5	28	tax	tax	NOUN
inlawrev-3509	5	29	on	on	ADP
inlawrev-3509	5	30	the	the	DET
inlawrev-3509	5	31	award.^	award.^	PUNCT
inlawrev-3509	5	32	lyons	lyon	NOUN
inlawrev-3509	5	33	received	receive	VERB
inlawrev-3509	5	34	a	a	DET
inlawrev-3509	5	35	net	net	ADJ
inlawrev-3509	5	36	award	award	NOUN
inlawrev-3509	5	37	of	of	ADP
inlawrev-3509	5	38	$	$	SYM
inlawrev-3509	5	39	9533.^	9533.^	NUM
inlawrev-3509	5	40	lyons	lyon	NOUN
inlawrev-3509	5	41	'	'	PART
inlawrev-3509	5	42	attorney	attorney	NOUN
inlawrev-3509	5	43	petitioned	petition	VERB
inlawrev-3509	5	44	the	the	DET
inlawrev-3509	5	45	court	court	NOUN
inlawrev-3509	5	46	for	for	ADP
inlawrev-3509	5	47	$	$	SYM
inlawrev-3509	5	48	170,000	170,000	NUM
inlawrev-3509	5	49	in	in	ADP
inlawrev-3509	5	50	legal	legal	ADJ
inlawrev-3509	5	51	fees.^	fees.^	NOUN
inlawrev-3509	5	52	if	if	SCONJ
inlawrev-3509	5	53	the	the	DET
inlawrev-3509	5	54	court	court	NOUN
inlawrev-3509	5	55	awarded	award	VERB
inlawrev-3509	5	56	only	only	ADV
inlawrev-3509	5	57	$	$	SYM
inlawrev-3509	5	58	150,000	150,000	NUM
inlawrev-3509	5	59	in	in	ADP
inlawrev-3509	5	60	attorney	attorney	NOUN
inlawrev-3509	5	61	fees	fee	NOUN
inlawrev-3509	5	62	to	to	ADP
inlawrev-3509	5	63	lyons	lyons	PROPN
inlawrev-3509	5	64	as	as	ADP
inlawrev-3509	5	65	part	part	NOUN
inlawrev-3509	5	66	of	of	ADP
inlawrev-3509	5	67	his	his	PRON
inlawrev-3509	5	68	judgment	judgment	NOUN
inlawrev-3509	5	69	,	,	PUNCT
inlawrev-3509	5	70	lyons	lyon	NOUN
inlawrev-3509	5	71	would	would	AUX
inlawrev-3509	5	72	owe	owe	VERB
inlawrev-3509	5	73	$	$	SYM
inlawrev-3509	5	74	67,791	67,791	NUM
inlawrev-3509	5	75	in	in	ADP
inlawrev-3509	5	76	tax	tax	NOUN
inlawrev-3509	5	77	on	on	ADP
inlawrev-3509	5	78	the	the	DET
inlawrev-3509	5	79	attorney	attorney	NOUN
inlawrev-3509	5	80	fee	fee	NOUN
inlawrev-3509	5	81	award	award	NOUN
inlawrev-3509	5	82	,	,	PUNCT
inlawrev-3509	5	83	as	as	SCONJ
inlawrev-3509	5	84	if	if	SCONJ
inlawrev-3509	5	85	it	it	PRON
inlawrev-3509	5	86	were	be	AUX
inlawrev-3509	5	87	included	include	VERB
inlawrev-3509	5	88	in	in	ADP
inlawrev-3509	5	89	his	his	PRON
inlawrev-3509	5	90	gross	gross	ADJ
inlawrev-3509	5	91	income.^	income.^	PROPN
inlawrev-3509	5	92	thus	thus	ADV
inlawrev-3509	5	93	,	,	PUNCT
inlawrev-3509	5	94	lyons	lyons	PROPN
inlawrev-3509	5	95	'	'	PART
inlawrev-3509	5	96	award	award	NOUN
inlawrev-3509	5	97	is	be	AUX
inlawrev-3509	5	98	devoured	devour	VERB
inlawrev-3509	5	99	by	by	ADP
inlawrev-3509	5	100	taxes	taxis	NOUN
inlawrev-3509	5	101	and	and	CCONJ
inlawrev-3509	5	102	he	he	PRON
inlawrev-3509	5	103	would	would	AUX
inlawrev-3509	5	104	actually	actually	ADV
inlawrev-3509	5	105	pay	pay	VERB
inlawrev-3509	5	106	the	the	DET
inlawrev-3509	5	107	government	government	NOUN
inlawrev-3509	5	108	$	$	SYM
inlawrev-3509	5	109	58,236	58,236	NUM
inlawrev-3509	5	110	for	for	ADP
inlawrev-3509	5	111	prevailing	prevail	VERB
inlawrev-3509	5	112	in	in	ADP
inlawrev-3509	5	113	a	a	DET
inlawrev-3509	5	114	legitimate	legitimate	ADJ
inlawrev-3509	5	115	sex	sex	NOUN
inlawrev-3509	5	116	discrimination	discrimination	NOUN
inlawrev-3509	5	117	case	case	NOUN
inlawrev-3509	5	118	against	against	ADP
inlawrev-3509	5	119	his	his	PRON
inlawrev-3509	5	120	employer.^	employer.^	NOUN
inlawrev-3509	5	121	in	in	ADP
inlawrev-3509	5	122	short	short	ADJ
inlawrev-3509	5	123	,	,	PUNCT
inlawrev-3509	5	124	because	because	SCONJ
inlawrev-3509	5	125	legal	legal	ADJ
inlawrev-3509	5	126	fees	fee	NOUN
inlawrev-3509	5	127	often	often	ADV
inlawrev-3509	5	128	constitute	constitute	VERB
inlawrev-3509	5	129	a	a	DET
inlawrev-3509	5	130	significant	significant	ADJ
inlawrev-3509	5	131	portion	portion	NOUN
inlawrev-3509	5	132	of	of	ADP
inlawrev-3509	5	133	any	any	DET
inlawrev-3509	5	134	civil	civil	ADJ
inlawrev-3509	5	135	settlement	settlement	NOUN
inlawrev-3509	5	136	or	or	CCONJ
inlawrev-3509	5	137	judgment	judgment	NOUN
inlawrev-3509	5	138	,	,	PUNCT
inlawrev-3509	5	139	'	'	PUNCT
inlawrev-3509	5	140	^	^	PUNCT
inlawrev-3509	5	141	a	a	DET
inlawrev-3509	5	142	plaintiff	plaintiff	NOUN
inlawrev-3509	5	143	who	who	PRON
inlawrev-3509	5	144	brings	bring	VERB
inlawrev-3509	5	145	a	a	DET
inlawrev-3509	5	146	civil	civil	ADJ
inlawrev-3509	5	147	action	action	NOUN
inlawrev-3509	5	148	for	for	ADP
inlawrev-3509	5	149	j.d	j.d	PROPN
inlawrev-3509	5	150	.	.	PROPN
inlawrev-3509	5	151	candidate	candidate	PROPN
inlawrev-3509	5	152	,	,	PUNCT
inlawrev-3509	5	153	2001	2001	NUM
inlawrev-3509	5	154	,	,	PUNCT
inlawrev-3509	5	155	indiana	indiana	PROPN
inlawrev-3509	5	156	university	university	PROPN
inlawrev-3509	5	157	school	school	NOUN
inlawrev-3509	5	158	of	of	ADP
inlawrev-3509	5	159	law	law	NOUN
inlawrev-3509	5	160	—	—	PUNCT
inlawrev-3509	5	161	indianapolis	indianapolis	PROPN
inlawrev-3509	5	162	;	;	PUNCT
inlawrev-3509	5	163	b.s	b.s	PROPN
inlawrev-3509	5	164	.	.	PROPN
inlawrev-3509	5	165	,	,	PUNCT
inlawrev-3509	5	166	with	with	ADP
inlawrev-3509	5	167	t	t	PROPN
inlawrev-3509	5	168	/	/	SYM
inlawrev-3509	5	169	w	w	PROPN
inlawrev-3509	5	170	/	/	SYM
inlawrev-3509	5	171	mc//a/2	mc//a/2	NOUN
inlawrev-3509	5	172	,	,	PUNCT
inlawrev-3509	5	173	1998	1998	NUM
inlawrev-3509	5	174	,	,	PUNCT
inlawrev-3509	5	175	indiana	indiana	PROPN
inlawrev-3509	5	176	university	university	PROPN
inlawrev-3509	5	177	—	—	PUNCT
inlawrev-3509	5	178	bloomington	bloomington	PROPN
inlawrev-3509	5	179	.	.	PUNCT
inlawrev-3509	6	1	1	1	NUM
inlawrev-3509	6	2	.	.	SYM
inlawrev-3509	6	3	1	1	NUM
inlawrev-3509	6	4	14	14	NUM
inlawrev-3509	6	5	t.c	t.c	PROPN
inlawrev-3509	6	6	.	.	PROPN
inlawrev-3509	6	7	399	399	NUM
inlawrev-3509	6	8	(	(	PUNCT
inlawrev-3509	6	9	2000	2000	NUM
inlawrev-3509	6	10	)	)	PUNCT
inlawrev-3509	6	11	,	,	PUNCT
inlawrev-3509	6	12	fl	fl	PROPN
inlawrev-3509	6	13	/	/	SYM
inlawrev-3509	6	14	tj	tj	PROPN
inlawrev-3509	6	15	,	,	PUNCT
inlawrev-3509	6	16	259	259	NUM
inlawrev-3509	6	17	f.3d	f.3d	NUM
inlawrev-3509	6	18	881	881	NUM
inlawrev-3509	6	19	(	(	PUNCT
inlawrev-3509	6	20	7th	7th	ADJ
inlawrev-3509	6	21	cir	cir	NOUN
inlawrev-3509	6	22	.	.	PUNCT
inlawrev-3509	6	23	2001	2001	NUM
inlawrev-3509	6	24	)	)	PUNCT
inlawrev-3509	6	25	.	.	PUNCT
inlawrev-3509	7	1	2	2	X
inlawrev-3509	7	2	.	.	X
inlawrev-3509	7	3	/j	/j	INTJ
inlawrev-3509	7	4	.	.	PUNCT
inlawrev-3509	8	1	at	at	ADP
inlawrev-3509	8	2	415	415	NUM
inlawrev-3509	8	3	.	.	PUNCT
inlawrev-3509	9	1	3	3	NUM
inlawrev-3509	9	2	.	.	NOUN
inlawrev-3509	9	3	146	146	NUM
inlawrev-3509	9	4	cong	cong	NOUN
inlawrev-3509	9	5	.	.	PUNCT
inlawrev-3509	10	1	rec	rec	PROPN
inlawrev-3509	10	2	.	.	PROPN
inlawrev-3509	10	3	87160	87160	NUM
inlawrev-3509	10	4	-	-	SYM
inlawrev-3509	10	5	03	03	NUM
inlawrev-3509	10	6	,	,	PUNCT
inlawrev-3509	10	7	*	*	PUNCT
inlawrev-3509	10	8	s7162	s7162	VERB
inlawrev-3509	10	9	-	-	SYM
inlawrev-3509	10	10	64	64	NUM
inlawrev-3509	10	11	(	(	PUNCT
inlawrev-3509	10	12	2000	2000	NUM
inlawrev-3509	10	13	)	)	PUNCT
inlawrev-3509	10	14	(	(	PUNCT
inlawrev-3509	10	15	statement	statement	NOUN
inlawrev-3509	10	16	of	of	ADP
inlawrev-3509	10	17	sen	sen	PROPN
inlawrev-3509	10	18	.	.	PROPN
inlawrev-3509	10	19	grassley	grassley	PROPN
inlawrev-3509	10	20	)	)	PUNCT
inlawrev-3509	10	21	(	(	PUNCT
inlawrev-3509	10	22	discussing	discuss	VERB
inlawrev-3509	10	23	a	a	DET
inlawrev-3509	10	24	letter	letter	NOUN
inlawrev-3509	10	25	sent	send	VERB
inlawrev-3509	10	26	by	by	ADP
inlawrev-3509	10	27	an	an	DET
inlawrev-3509	10	28	attorney	attorney	NOUN
inlawrev-3509	10	29	representing	represent	VERB
inlawrev-3509	10	30	lyons	lyon	NOUN
inlawrev-3509	10	31	regarding	regard	VERB
inlawrev-3509	10	32	the	the	DET
inlawrev-3509	10	33	current	current	ADJ
inlawrev-3509	10	34	dilemma	dilemma	NOUN
inlawrev-3509	10	35	created	create	VERB
inlawrev-3509	10	36	by	by	ADP
inlawrev-3509	10	37	the	the	DET
inlawrev-3509	10	38	federal	federal	ADJ
inlawrev-3509	10	39	tax	tax	NOUN
inlawrev-3509	10	40	laws	law	NOUN
inlawrev-3509	10	41	)	)	PUNCT
inlawrev-3509	10	42	.	.	PUNCT
inlawrev-3509	11	1	4	4	X
inlawrev-3509	11	2	.	.	X
inlawrev-3509	11	3	see	see	VERB
inlawrev-3509	11	4	,	,	PUNCT
inlawrev-3509	11	5	e.g.	e.g.	ADV
inlawrev-3509	11	6	,	,	PUNCT
inlawrev-3509	11	7	stevan	stevan	NOUN
inlawrev-3509	11	8	v.	v.	ADP
inlawrev-3509	11	9	comm'r	comm'r	PROPN
inlawrev-3509	11	10	,	,	PUNCT
inlawrev-3509	11	11	80	80	NUM
inlawrev-3509	11	12	t.c.m	t.c.m	NOUN
inlawrev-3509	11	13	.	.	PUNCT
inlawrev-3509	12	1	(	(	PUNCT
inlawrev-3509	12	2	cch	cch	PROPN
inlawrev-3509	12	3	)	)	PUNCT
inlawrev-3509	12	4	420	420	NUM
inlawrev-3509	12	5	(	(	PUNCT
inlawrev-3509	12	6	2000	2000	NUM
inlawrev-3509	12	7	)	)	PUNCT
inlawrev-3509	12	8	(	(	PUNCT
inlawrev-3509	12	9	holding	hold	VERB
inlawrev-3509	12	10	that	that	SCONJ
inlawrev-3509	12	11	punitive	punitive	ADJ
inlawrev-3509	12	12	damages	damage	NOUN
inlawrev-3509	12	13	are	be	AUX
inlawrev-3509	12	14	included	include	VERB
inlawrev-3509	12	15	in	in	ADP
inlawrev-3509	12	16	gross	gross	ADJ
inlawrev-3509	12	17	income	income	NOUN
inlawrev-3509	12	18	and	and	CCONJ
inlawrev-3509	12	19	subject	subject	NOUN
inlawrev-3509	12	20	to	to	ADP
inlawrev-3509	12	21	federal	federal	ADJ
inlawrev-3509	12	22	income	income	NOUN
inlawrev-3509	12	23	tax	tax	NOUN
inlawrev-3509	12	24	)	)	PUNCT
inlawrev-3509	12	25	.	.	PUNCT
inlawrev-3509	13	1	5	5	NUM
inlawrev-3509	13	2	.	.	NUM
inlawrev-3509	13	3	146	146	NUM
inlawrev-3509	13	4	cong	cong	NOUN
inlawrev-3509	13	5	.	.	PUNCT
inlawrev-3509	14	1	rec	rec	X
inlawrev-3509	14	2	.	.	PUNCT
inlawrev-3509	14	3	s7160	s7160	NOUN
inlawrev-3509	14	4	-	-	PUNCT
inlawrev-3509	14	5	03	03	NUM
inlawrev-3509	14	6	,	,	PUNCT
inlawrev-3509	14	7	s7163	s7163	NUM
inlawrev-3509	14	8	(	(	PUNCT
inlawrev-3509	14	9	2000	2000	NUM
inlawrev-3509	14	10	)	)	PUNCT
inlawrev-3509	14	11	.	.	PUNCT
inlawrev-3509	15	1	6	6	X
inlawrev-3509	15	2	.	.	X
inlawrev-3509	16	1	i	i	PRON
inlawrev-3509	16	2	d.	d.	PROPN
inlawrev-3509	16	3	7	7	NUM
inlawrev-3509	16	4	.	.	PUNCT
inlawrev-3509	16	5	mat*s7164	mat*s7164	PROPN
inlawrev-3509	16	6	.	.	PUNCT
inlawrev-3509	16	7	8	8	NUM
inlawrev-3509	16	8	.	.	PUNCT
inlawrev-3509	17	1	i	i	PRON
inlawrev-3509	17	2	d.	d.	PROPN
inlawrev-3509	17	3	9	9	NUM
inlawrev-3509	17	4	.	.	PUNCT
inlawrev-3509	18	1	i	i	PRON
inlawrev-3509	18	2	d	d	PROPN
inlawrev-3509	18	3	1	1	NUM
inlawrev-3509	18	4	0	0	NUM
inlawrev-3509	18	5	.	.	PUNCT
inlawrev-3509	19	1	whether	whether	SCONJ
inlawrev-3509	19	2	a	a	DET
inlawrev-3509	19	3	plaintiff	plaintiff	NOUN
inlawrev-3509	19	4	pays	pay	VERB
inlawrev-3509	19	5	his	his	PRON
inlawrev-3509	19	6	lawyer	lawyer	NOUN
inlawrev-3509	19	7	by	by	ADP
inlawrev-3509	19	8	the	the	DET
inlawrev-3509	19	9	hour	hour	NOUN
inlawrev-3509	19	10	,	,	PUNCT
inlawrev-3509	19	11	by	by	ADP
inlawrev-3509	19	12	a	a	DET
inlawrev-3509	19	13	fixed	fix	VERB
inlawrev-3509	19	14	fee	fee	NOUN
inlawrev-3509	19	15	,	,	PUNCT
inlawrev-3509	19	16	or	or	CCONJ
inlawrev-3509	19	17	under	under	ADP
inlawrev-3509	19	18	a	a	DET
inlawrev-3509	19	19	contingent	contingent	ADJ
inlawrev-3509	19	20	fee	fee	NOUN
inlawrev-3509	19	21	arrangement	arrangement	NOUN
inlawrev-3509	19	22	,	,	PUNCT
inlawrev-3509	19	23	attorney	attorney	NOUN
inlawrev-3509	19	24	fees	fee	NOUN
inlawrev-3509	19	25	are	be	AUX
inlawrev-3509	19	26	likely	likely	ADJ
inlawrev-3509	19	27	to	to	PART
inlawrev-3509	19	28	be	be	AUX
inlawrev-3509	19	29	substantial	substantial	ADJ
inlawrev-3509	19	30	.	.	PUNCT
inlawrev-3509	20	1	the	the	DET
inlawrev-3509	20	2	most	most	ADV
inlawrev-3509	20	3	common	common	ADJ
inlawrev-3509	20	4	type	type	NOUN
inlawrev-3509	20	5	offee	offee	NOUN
inlawrev-3509	20	6	arrangement	arrangement	NOUN
inlawrev-3509	20	7	for	for	ADP
inlawrev-3509	20	8	plaintiffs	plaintiff	NOUN
inlawrev-3509	20	9	in	in	ADP
inlawrev-3509	20	10	civil	civil	ADJ
inlawrev-3509	20	11	litigation	litigation	NOUN
inlawrev-3509	20	12	is	be	AUX
inlawrev-3509	20	13	the	the	DET
inlawrev-3509	20	14	contingent	contingent	ADJ
inlawrev-3509	20	15	fee	fee	NOUN
inlawrev-3509	20	16	.	.	PUNCT
inlawrev-3509	21	1	see	see	VERB
inlawrev-3509	21	2	bruce	bruce	PROPN
inlawrev-3509	21	3	l.	l.	PROPN
inlawrev-3509	21	4	hay	hay	PROPN
inlawrev-3509	21	5	,	,	PUNCT
inlawrev-3509	21	6	contingent	contingent	NOUN
inlawrev-3509	21	7	fees	fee	NOUN
inlawrev-3509	21	8	andagency	andagency	NOUN
inlawrev-3509	21	9	costs	cost	NOUN
inlawrev-3509	21	10	,	,	PUNCT
inlawrev-3509	21	11	25	25	NUM
inlawrev-3509	21	12	j.	j.	ADJ
inlawrev-3509	21	13	legal	legal	ADJ
inlawrev-3509	21	14	stud	stud	NOUN
inlawrev-3509	21	15	.	.	PUNCT
inlawrev-3509	22	1	503	503	NUM
inlawrev-3509	22	2	(	(	PUNCT
inlawrev-3509	22	3	1996	1996	NUM
inlawrev-3509	22	4	)	)	PUNCT
inlawrev-3509	22	5	.	.	PUNCT
inlawrev-3509	23	1	"	"	PUNCT
inlawrev-3509	23	2	contingency	contingency	NOUN
inlawrev-3509	23	3	fees	fee	NOUN
inlawrev-3509	23	4	usually	usually	ADV
inlawrev-3509	23	5	are	be	AUX
inlawrev-3509	23	6	calculated	calculate	VERB
inlawrev-3509	23	7	as	as	ADP
inlawrev-3509	23	8	a	a	DET
inlawrev-3509	23	9	percentage	percentage	NOUN
inlawrev-3509	23	10	of	of	ADP
inlawrev-3509	23	11	the	the	DET
inlawrev-3509	23	12	amount	amount	NOUN
inlawrev-3509	23	13	recovered	recover	VERB
inlawrev-3509	23	14	.	.	PUNCT
inlawrev-3509	24	1	typically	typically	ADV
inlawrev-3509	24	2	,	,	PUNCT
inlawrev-3509	24	3	contingency	contingency	NOUN
inlawrev-3509	24	4	fees	fee	NOUN
inlawrev-3509	24	5	range	range	VERB
inlawrev-3509	24	6	between	between	ADP
inlawrev-3509	24	7	twenty	twenty	NUM
inlawrev-3509	24	8	-	-	PUNCT
inlawrev-3509	24	9	five	five	NUM
inlawrev-3509	24	10	and	and	CCONJ
inlawrev-3509	24	11	fifty	fifty	NUM
inlawrev-3509	24	12	percent	percent	NOUN
inlawrev-3509	24	13	.	.	PUNCT
inlawrev-3509	25	1	246	246	NUM
inlawrev-3509	25	2	indiana	indiana	PROPN
inlawrev-3509	25	3	law	law	PROPN
inlawrev-3509	25	4	review	review	NOUN
inlawrev-3509	26	1	[	[	X
inlawrev-3509	26	2	vol	vol	NOUN
inlawrev-3509	26	3	.	.	PUNCT
inlawrev-3509	26	4	35:245	35:245	NUM
inlawrev-3509	26	5	nonphysical	nonphysical	ADJ
inlawrev-3509	26	6	personal	personal	ADJ
inlawrev-3509	26	7	injuries	injury	NOUN
inlawrev-3509	26	8	must	must	AUX
inlawrev-3509	26	9	consider	consider	VERB
inlawrev-3509	26	10	whether	whether	SCONJ
inlawrev-3509	26	11	legal	legal	ADJ
inlawrev-3509	26	12	fees	fee	NOUN
inlawrev-3509	26	13	included	include	VERB
inlawrev-3509	26	14	in	in	ADP
inlawrev-3509	26	15	any	any	DET
inlawrev-3509	26	16	settlement	settlement	NOUN
inlawrev-3509	26	17	or	or	CCONJ
inlawrev-3509	26	18	judgment	judgment	NOUN
inlawrev-3509	26	19	award	award	NOUN
inlawrev-3509	26	20	can	can	AUX
inlawrev-3509	26	21	be	be	AUX
inlawrev-3509	26	22	excluded	exclude	VERB
inlawrev-3509	26	23	from	from	ADP
inlawrev-3509	26	24	his	his	PRON
inlawrev-3509	26	25	gross	gross	ADJ
inlawrev-3509	26	26	income	income	NOUN
inlawrev-3509	26	27	.	.	PUNCT
inlawrev-3509	26	28	"	"	PUNCT
inlawrev-3509	27	1	section	section	NOUN
inlawrev-3509	27	2	104(a)(2	104(a)(2	NUM
inlawrev-3509	27	3	)	)	PUNCT
inlawrev-3509	27	4	of	of	ADP
inlawrev-3509	27	5	the	the	DET
inlawrev-3509	27	6	internal	internal	ADJ
inlawrev-3509	27	7	revenue	revenue	NOUN
inlawrev-3509	27	8	code	code	NOUN
inlawrev-3509	27	9	of	of	ADP
inlawrev-3509	27	10	1986	1986	NUM
inlawrev-3509	27	11	,	,	PUNCT
inlawrev-3509	27	12	as	as	SCONJ
inlawrev-3509	27	13	amended	amend	VERB
inlawrev-3509	27	14	(	(	PUNCT
inlawrev-3509	27	15	the	the	DET
inlawrev-3509	27	16	"	"	PUNCT
inlawrev-3509	27	17	code	code	NOUN
inlawrev-3509	27	18	"	"	PUNCT
inlawrev-3509	27	19	)	)	PUNCT
inlawrev-3509	27	20	,	,	PUNCT
inlawrev-3509	27	21	allows	allow	VERB
inlawrev-3509	27	22	a	a	DET
inlawrev-3509	27	23	taxpayer	taxpayer	NOUN
inlawrev-3509	27	24	to	to	PART
inlawrev-3509	27	25	exclude	exclude	VERB
inlawrev-3509	27	26	from	from	ADP
inlawrev-3509	27	27	gross	gross	ADJ
inlawrev-3509	27	28	income	income	NOUN
inlawrev-3509	27	29	"	"	PUNCT
inlawrev-3509	27	30	the	the	DET
inlawrev-3509	27	31	amount	amount	NOUN
inlawrev-3509	27	32	of	of	ADP
inlawrev-3509	27	33	any	any	DET
inlawrev-3509	27	34	damages	damage	NOUN
inlawrev-3509	27	35	(	(	PUNCT
inlawrev-3509	27	36	other	other	ADJ
inlawrev-3509	27	37	than	than	ADP
inlawrev-3509	27	38	punitive	punitive	ADJ
inlawrev-3509	27	39	damages	damage	NOUN
inlawrev-3509	27	40	)	)	PUNCT
inlawrev-3509	27	41	received	receive	VERB
inlawrev-3509	27	42	(	(	PUNCT
inlawrev-3509	27	43	whether	whether	SCONJ
inlawrev-3509	27	44	by	by	ADP
inlawrev-3509	27	45	suit	suit	NOUN
inlawrev-3509	27	46	or	or	CCONJ
inlawrev-3509	27	47	agreement	agreement	NOUN
inlawrev-3509	27	48	and	and	CCONJ
inlawrev-3509	27	49	whether	whether	SCONJ
inlawrev-3509	27	50	as	as	ADP
inlawrev-3509	27	51	lump	lump	NOUN
inlawrev-3509	27	52	sums	sum	NOUN
inlawrev-3509	27	53	or	or	CCONJ
inlawrev-3509	27	54	as	as	ADP
inlawrev-3509	27	55	periodic	periodic	ADJ
inlawrev-3509	27	56	payments	payment	NOUN
inlawrev-3509	27	57	)	)	PUNCT
inlawrev-3509	27	58	on	on	ADP
inlawrev-3509	27	59	account	account	NOUN
inlawrev-3509	27	60	of	of	ADP
inlawrev-3509	27	61	personal	personal	ADJ
inlawrev-3509	27	62	physical	physical	ADJ
inlawrev-3509	27	63	injuries	injury	NOUN
inlawrev-3509	27	64	or	or	CCONJ
inlawrev-3509	27	65	physical	physical	ADJ
inlawrev-3509	27	66	sickness	sickness	NOUN
inlawrev-3509	27	67	.	.	PUNCT
inlawrev-3509	28	1	"'^	"'^	PUNCT
inlawrev-3509	28	2	thus	thus	ADV
inlawrev-3509	28	3	,	,	PUNCT
inlawrev-3509	28	4	attorney	attorney	NOUN
inlawrev-3509	28	5	fees	fee	NOUN
inlawrev-3509	28	6	,	,	PUNCT
inlawrev-3509	28	7	included	include	VERB
inlawrev-3509	28	8	in	in	ADP
inlawrev-3509	28	9	a	a	DET
inlawrev-3509	28	10	plaintiffs	plaintiff	NOUN
inlawrev-3509	28	11	settlement	settlement	NOUN
inlawrev-3509	28	12	orjudgment	orjudgment	PROPN
inlawrev-3509	28	13	award	award	PROPN
inlawrev-3509	28	14	for	for	ADP
inlawrev-3509	28	15	physical	physical	ADJ
inlawrev-3509	28	16	injuries	injury	NOUN
inlawrev-3509	28	17	,	,	PUNCT
inlawrev-3509	28	18	are	be	AUX
inlawrev-3509	28	19	excluded	exclude	VERB
inlawrev-3509	28	20	from	from	ADP
inlawrev-3509	28	21	the	the	DET
inlawrev-3509	28	22	plaintiffs	plaintiff	NOUN
inlawrev-3509	28	23	gross	gross	ADJ
inlawrev-3509	28	24	income	income	NOUN
inlawrev-3509	28	25	and	and	CCONJ
inlawrev-3509	28	26	therefore	therefore	ADV
inlawrev-3509	28	27	are	be	AUX
inlawrev-3509	28	28	not	not	PART
inlawrev-3509	28	29	subject	subject	ADJ
inlawrev-3509	28	30	to	to	ADP
inlawrev-3509	28	31	federal	federal	ADJ
inlawrev-3509	28	32	personal	personal	ADJ
inlawrev-3509	28	33	income	income	NOUN
inlawrev-3509	29	1	taxation.*^	taxation.*^	PROPN
inlawrev-3509	29	2	however	however	ADV
inlawrev-3509	29	3	,	,	PUNCT
inlawrev-3509	29	4	attorney	attorney	NOUN
inlawrev-3509	29	5	fees	fee	NOUN
inlawrev-3509	29	6	included	include	VERB
inlawrev-3509	29	7	in	in	ADP
inlawrev-3509	29	8	a	a	DET
inlawrev-3509	29	9	damage	damage	NOUN
inlawrev-3509	29	10	award	award	NOUN
inlawrev-3509	29	11	for	for	ADP
inlawrev-3509	29	12	nonphysical	nonphysical	ADJ
inlawrev-3509	29	13	injury	injury	NOUN
inlawrev-3509	29	14	(	(	PUNCT
inlawrev-3509	29	15	e.g.	e.g.	ADV
inlawrev-3509	29	16	,	,	PUNCT
inlawrev-3509	29	17	employment	employment	NOUN
inlawrev-3509	29	18	discrimination	discrimination	NOUN
inlawrev-3509	29	19	,	,	PUNCT
inlawrev-3509	29	20	sex	sex	NOUN
inlawrev-3509	29	21	discrimination	discrimination	NOUN
inlawrev-3509	29	22	,	,	PUNCT
inlawrev-3509	29	23	personal	personal	ADJ
inlawrev-3509	29	24	injury	injury	NOUN
inlawrev-3509	29	25	,	,	PUNCT
inlawrev-3509	29	26	breach	breach	NOUN
inlawrev-3509	29	27	ofcontract	ofcontract	NOUN
inlawrev-3509	29	28	,	,	PUNCT
inlawrev-3509	29	29	and	and	CCONJ
inlawrev-3509	29	30	wrongful	wrongful	ADJ
inlawrev-3509	29	31	termination	termination	NOUN
inlawrev-3509	29	32	)	)	PUNCT
inlawrev-3509	29	33	are	be	AUX
inlawrev-3509	29	34	not	not	PART
inlawrev-3509	29	35	necessarily	necessarily	ADV
inlawrev-3509	29	36	excluded	exclude	VERB
inlawrev-3509	29	37	from	from	ADP
inlawrev-3509	29	38	the	the	DET
inlawrev-3509	29	39	plaintiffs	plaintiff	NOUN
inlawrev-3509	29	40	gross	gross	ADJ
inlawrev-3509	29	41	income	income	NOUN
inlawrev-3509	29	42	and	and	CCONJ
inlawrev-3509	29	43	thus	thus	ADV
inlawrev-3509	29	44	may	may	AUX
inlawrev-3509	29	45	be	be	AUX
inlawrev-3509	29	46	subject	subject	ADJ
inlawrev-3509	29	47	to	to	ADP
inlawrev-3509	29	48	federal	federal	ADJ
inlawrev-3509	29	49	personal	personal	ADJ
inlawrev-3509	29	50	income	income	NOUN
inlawrev-3509	29	51	taxation	taxation	NOUN
inlawrev-3509	29	52	.	.	PUNCT
inlawrev-3509	30	1	moreover	moreover	ADV
inlawrev-3509	30	2	,	,	PUNCT
inlawrev-3509	30	3	there	there	PRON
inlawrev-3509	30	4	is	be	VERB
inlawrev-3509	30	5	no	no	DET
inlawrev-3509	30	6	code	code	NOUN
inlawrev-3509	30	7	section	section	NOUN
inlawrev-3509	30	8	specifically	specifically	ADV
inlawrev-3509	30	9	allowing	allow	VERB
inlawrev-3509	30	10	a	a	DET
inlawrev-3509	30	11	deduction	deduction	NOUN
inlawrev-3509	30	12	for	for	ADP
inlawrev-3509	30	13	legal	legal	ADJ
inlawrev-3509	30	14	fees	fee	NOUN
inlawrev-3509	30	15	,	,	PUNCT
inlawrev-3509	30	16	while	while	SCONJ
inlawrev-3509	30	17	code	code	NOUN
inlawrev-3509	30	18	sections	section	NOUN
inlawrev-3509	30	19	162	162	NUM
inlawrev-3509	30	20	and	and	CCONJ
inlawrev-3509	30	21	212	212	NUM
inlawrev-3509	30	22	do	do	AUX
inlawrev-3509	30	23	allow	allow	VERB
inlawrev-3509	30	24	the	the	DET
inlawrev-3509	30	25	deduction	deduction	NOUN
inlawrev-3509	30	26	of	of	ADP
inlawrev-3509	30	27	fees	fee	NOUN
inlawrev-3509	30	28	as	as	ADP
inlawrev-3509	30	29	business	business	NOUN
inlawrev-3509	30	30	expenses	expense	NOUN
inlawrev-3509	30	31	or	or	CCONJ
inlawrev-3509	30	32	as	as	ADP
inlawrev-3509	30	33	production	production	NOUN
inlawrev-3509	30	34	of	of	ADP
inlawrev-3509	30	35	income	income	NOUN
inlawrev-3509	30	36	,	,	PUNCT
inlawrev-3509	30	37	respectfully.^	respectfully.^	PRON
inlawrev-3509	30	38	'	'	PRON
inlawrev-3509	30	39	*	*	PUNCT
inlawrev-3509	30	40	currently	currently	ADV
inlawrev-3509	30	41	,	,	PUNCT
inlawrev-3509	30	42	the	the	DET
inlawrev-3509	30	43	federal	federal	ADJ
inlawrev-3509	30	44	circuit	circuit	NOUN
inlawrev-3509	30	45	courts	court	NOUN
inlawrev-3509	30	46	do	do	AUX
inlawrev-3509	30	47	not	not	PART
inlawrev-3509	30	48	concur	concur	VERB
inlawrev-3509	30	49	as	as	ADP
inlawrev-3509	30	50	to	to	ADP
inlawrev-3509	30	51	whether	whether	SCONJ
inlawrev-3509	30	52	attorney	attorney	NOUN
inlawrev-3509	30	53	fees	fee	NOUN
inlawrev-3509	30	54	(	(	PUNCT
inlawrev-3509	30	55	or	or	CCONJ
inlawrev-3509	30	56	interest	interest	NOUN
inlawrev-3509	30	57	thereon	thereon	NOUN
inlawrev-3509	30	58	)	)	PUNCT
inlawrev-3509	30	59	,	,	PUNCT
inlawrev-3509	30	60	which	which	PRON
inlawrev-3509	30	61	are	be	AUX
inlawrev-3509	30	62	included	include	VERB
inlawrev-3509	30	63	as	as	ADP
inlawrev-3509	30	64	part	part	NOUN
inlawrev-3509	30	65	of	of	ADP
inlawrev-3509	30	66	a	a	DET
inlawrev-3509	30	67	plaintiffs	plaintiff	NOUN
inlawrev-3509	30	68	damages	damage	NOUN
inlawrev-3509	30	69	in	in	ADP
inlawrev-3509	30	70	a	a	DET
inlawrev-3509	30	71	settlement	settlement	NOUN
inlawrev-3509	30	72	or	or	CCONJ
inlawrev-3509	30	73	judgment	judgment	NOUN
inlawrev-3509	30	74	for	for	ADP
inlawrev-3509	30	75	nonphysical	nonphysical	ADJ
inlawrev-3509	30	76	injury	injury	NOUN
inlawrev-3509	30	77	,	,	PUNCT
inlawrev-3509	30	78	can	can	AUX
inlawrev-3509	30	79	be	be	AUX
inlawrev-3509	30	80	excluded	exclude	VERB
inlawrev-3509	30	81	from	from	ADP
inlawrev-3509	30	82	his	his	PRON
inlawrev-3509	30	83	gross	gross	ADJ
inlawrev-3509	30	84	income	income	NOUN
inlawrev-3509	30	85	for	for	ADP
inlawrev-3509	30	86	federal	federal	ADJ
inlawrev-3509	30	87	income	income	NOUN
inlawrev-3509	30	88	tax	tax	NOUN
inlawrev-3509	30	89	purposes	purpose	NOUN
inlawrev-3509	30	90	.	.	PUNCT
inlawrev-3509	31	1	in	in	ADP
inlawrev-3509	31	2	light	light	ADJ
inlawrev-3509	31	3	ofthis	ofthis	ADJ
inlawrev-3509	31	4	conflict	conflict	NOUN
inlawrev-3509	31	5	,	,	PUNCT
inlawrev-3509	31	6	u.s	u.s	PROPN
inlawrev-3509	31	7	.	.	PROPN
inlawrev-3509	31	8	tax	tax	NOUN
inlawrev-3509	31	9	court	court	NOUN
inlawrev-3509	31	10	decisions	decision	NOUN
inlawrev-3509	31	11	have	have	AUX
inlawrev-3509	31	12	varied	vary	VERB
inlawrev-3509	31	13	widely	widely	ADV
inlawrev-3509	31	14	,	,	PUNCT
inlawrev-3509	31	15	guided	guide	VERB
inlawrev-3509	31	16	largely	largely	ADV
inlawrev-3509	31	17	by	by	ADP
inlawrev-3509	31	18	the	the	DET
inlawrev-3509	31	19	circuit	circuit	NOUN
inlawrev-3509	31	20	to	to	PART
inlawrev-3509	31	21	which	which	PRON
inlawrev-3509	31	22	an	an	DET
inlawrev-3509	31	23	appeal	appeal	NOUN
inlawrev-3509	31	24	from	from	ADP
inlawrev-3509	31	25	its	its	PRON
inlawrev-3509	31	26	decision	decision	NOUN
inlawrev-3509	31	27	would	would	AUX
inlawrev-3509	31	28	lie	lie	VERB
inlawrev-3509	31	29	.	.	PUNCT
inlawrev-3509	32	1	plaintiffs	plaintiff	NOUN
inlawrev-3509	32	2	who	who	PRON
inlawrev-3509	32	3	stand	stand	VERB
inlawrev-3509	32	4	to	to	PART
inlawrev-3509	32	5	receive	receive	VERB
inlawrev-3509	32	6	damage	damage	NOUN
inlawrev-3509	32	7	awards	award	NOUN
inlawrev-3509	32	8	through	through	ADP
inlawrev-3509	32	9	settlements	settlement	NOUN
inlawrev-3509	32	10	or	or	CCONJ
inlawrev-3509	32	11	judgments	judgment	NOUN
inlawrev-3509	32	12	should	should	AUX
inlawrev-3509	32	13	not	not	PART
inlawrev-3509	32	14	be	be	AUX
inlawrev-3509	32	15	subject	subject	ADJ
inlawrev-3509	32	16	to	to	ADP
inlawrev-3509	32	17	the	the	DET
inlawrev-3509	32	18	ambiguity	ambiguity	NOUN
inlawrev-3509	32	19	and	and	CCONJ
inlawrev-3509	32	20	unpredictability	unpredictability	NOUN
inlawrev-3509	32	21	of	of	ADP
inlawrev-3509	32	22	such	such	DET
inlawrev-3509	32	23	a	a	DET
inlawrev-3509	32	24	fundamental	fundamental	ADJ
inlawrev-3509	32	25	tax	tax	NOUN
inlawrev-3509	32	26	consequence	consequence	NOUN
inlawrev-3509	32	27	created	create	VERB
inlawrev-3509	32	28	by	by	ADP
inlawrev-3509	32	29	the	the	DET
inlawrev-3509	32	30	current	current	ADJ
inlawrev-3509	32	31	conflict	conflict	NOUN
inlawrev-3509	32	32	.	.	PUNCT
inlawrev-3509	33	1	the	the	DET
inlawrev-3509	33	2	internal	internal	PROPN
inlawrev-3509	33	3	revenue	revenue	NOUN
inlawrev-3509	33	4	service	service	NOUN
inlawrev-3509	33	5	's	's	PART
inlawrev-3509	33	6	(	(	PUNCT
inlawrev-3509	33	7	the	the	DET
inlawrev-3509	33	8	"	"	PUNCT
inlawrev-3509	33	9	service	service	NOUN
inlawrev-3509	33	10	"	"	PUNCT
inlawrev-3509	33	11	)	)	PUNCT
inlawrev-3509	33	12	position	position	NOUN
inlawrev-3509	33	13	has	have	AUX
inlawrev-3509	33	14	been	be	AUX
inlawrev-3509	33	15	consistent—^attorney	consistent—^attorney	NOUN
inlawrev-3509	33	16	fees	fee	NOUN
inlawrev-3509	33	17	paid	pay	VERB
inlawrev-3509	33	18	in	in	ADP
inlawrev-3509	33	19	an	an	DET
inlawrev-3509	33	20	award	award	NOUN
inlawrev-3509	33	21	are	be	AUX
inlawrev-3509	33	22	gross	gross	ADJ
inlawrev-3509	33	23	income	income	NOUN
inlawrev-3509	33	24	to	to	ADP
inlawrev-3509	33	25	the	the	DET
inlawrev-3509	33	26	plaintiff	plaintiff	NOUN
inlawrev-3509	33	27	under	under	ADP
inlawrev-3509	33	28	the	the	DET
inlawrev-3509	33	29	"	"	PUNCT
inlawrev-3509	33	30	fruit	fruit	NOUN
inlawrev-3509	33	31	of	of	ADP
inlawrev-3509	33	32	the	the	DET
inlawrev-3509	33	33	tree	tree	NOUN
inlawrev-3509	33	34	"	"	PUNCT
inlawrev-3509	33	35	doctrine	doctrine	NOUN
inlawrev-3509	33	36	.	.	PUNCT
inlawrev-3509	34	1	'^	'^	NOUN
inlawrev-3509	34	2	under	under	ADP
inlawrev-3509	34	3	this	this	DET
inlawrev-3509	34	4	doctrine	doctrine	NOUN
inlawrev-3509	34	5	,	,	PUNCT
inlawrev-3509	34	6	the	the	DET
inlawrev-3509	34	7	taxpayer	taxpayer	NOUN
inlawrev-3509	34	8	who	who	PRON
inlawrev-3509	34	9	"	"	PUNCT
inlawrev-3509	34	10	earns	earn	VERB
inlawrev-3509	34	11	"	"	PUNCT
inlawrev-3509	34	12	or	or	CCONJ
inlawrev-3509	34	13	"	"	PUNCT
inlawrev-3509	34	14	derives	derive	VERB
inlawrev-3509	34	15	"	"	PUNCT
inlawrev-3509	34	16	the	the	PRON
inlawrev-3509	34	17	with	with	ADP
inlawrev-3509	34	18	the	the	DET
inlawrev-3509	34	19	higher	high	ADJ
inlawrev-3509	34	20	percentages	percentage	NOUN
inlawrev-3509	34	21	awarded	award	VERB
inlawrev-3509	34	22	if	if	SCONJ
inlawrev-3509	34	23	the	the	DET
inlawrev-3509	34	24	case	case	NOUN
inlawrev-3509	34	25	progresses	progress	VERB
inlawrev-3509	34	26	beyond	beyond	ADP
inlawrev-3509	34	27	the	the	DET
inlawrev-3509	34	28	trial	trial	NOUN
inlawrev-3509	34	29	stage	stage	NOUN
inlawrev-3509	34	30	,	,	PUNCT
inlawrev-3509	34	31	and	and	CCONJ
inlawrev-3509	34	32	the	the	DET
inlawrev-3509	34	33	lower	low	ADJ
inlawrev-3509	34	34	percentages	percentage	NOUN
inlawrev-3509	34	35	awarded	award	VERB
inlawrev-3509	34	36	ifthe	ifthe	NOUN
inlawrev-3509	34	37	case	case	NOUN
inlawrev-3509	34	38	is	be	AUX
inlawrev-3509	34	39	settled	settle	VERB
inlawrev-3509	34	40	before	before	ADP
inlawrev-3509	34	41	trial	trial	NOUN
inlawrev-3509	34	42	.	.	PUNCT
inlawrev-3509	34	43	"	"	PUNCT
inlawrev-3509	35	1	drew	draw	VERB
inlawrev-3509	35	2	c.	c.	PROPN
inlawrev-3509	35	3	phillips	phillips	PROPN
inlawrev-3509	35	4	,	,	PUNCT
inlawrev-3509	35	5	billingissue	billingissue	NOUN
inlawrev-3509	35	6	:	:	PUNCT
inlawrev-3509	35	7	contingency	contingency	NOUN
inlawrev-3509	35	8	fees	fee	NOUN
inlawrev-3509	35	9	:	:	PUNCT
inlawrev-3509	35	10	rules	rule	NOUN
inlawrev-3509	35	11	and	and	CCONJ
inlawrev-3509	35	12	ethical	ethical	ADJ
inlawrev-3509	35	13	guidelines	guideline	NOUN
inlawrev-3509	35	14	,	,	PUNCT
inlawrev-3509	35	15	1	1	NUM
inlawrev-3509	35	16	1	1	NUM
inlawrev-3509	35	17	geo	geo	PROPN
inlawrev-3509	35	18	.	.	PUNCT
inlawrev-3509	36	1	j.	j.	PROPN
inlawrev-3509	36	2	legal	legal	ADJ
inlawrev-3509	36	3	ethics	ethic	NOUN
inlawrev-3509	36	4	233	233	NUM
inlawrev-3509	36	5	,	,	PUNCT
inlawrev-3509	36	6	233	233	NUM
inlawrev-3509	36	7	-	-	SYM
inlawrev-3509	36	8	34	34	NUM
inlawrev-3509	36	9	(	(	PUNCT
inlawrev-3509	36	10	1998	1998	NUM
inlawrev-3509	36	11	)	)	PUNCT
inlawrev-3509	36	12	.	.	PUNCT
inlawrev-3509	37	1	11	11	NUM
inlawrev-3509	37	2	.	.	X
inlawrev-3509	38	1	for	for	ADP
inlawrev-3509	38	2	purposes	purpose	NOUN
inlawrev-3509	38	3	of	of	ADP
inlawrev-3509	38	4	consistency	consistency	NOUN
inlawrev-3509	38	5	and	and	CCONJ
inlawrev-3509	38	6	neutrality	neutrality	NOUN
inlawrev-3509	38	7	,	,	PUNCT
inlawrev-3509	38	8	the	the	DET
inlawrev-3509	38	9	male	male	ADJ
inlawrev-3509	38	10	pronoun	pronoun	NOUN
inlawrev-3509	38	11	is	be	AUX
inlawrev-3509	38	12	used	use	VERB
inlawrev-3509	38	13	generically	generically	ADV
inlawrev-3509	38	14	throughout	throughout	ADP
inlawrev-3509	38	15	to	to	PART
inlawrev-3509	38	16	refer	refer	VERB
inlawrev-3509	38	17	to	to	ADP
inlawrev-3509	38	18	plaintiff	plaintiff	VERB
inlawrev-3509	38	19	,	,	PUNCT
inlawrev-3509	38	20	and	and	CCONJ
inlawrev-3509	38	21	the	the	DET
inlawrev-3509	38	22	female	female	ADJ
inlawrev-3509	38	23	pronoun	pronoun	NOUN
inlawrev-3509	38	24	is	be	AUX
inlawrev-3509	38	25	used	use	VERB
inlawrev-3509	38	26	throughout	throughout	ADP
inlawrev-3509	38	27	to	to	PART
inlawrev-3509	38	28	refer	refer	VERB
inlawrev-3509	38	29	to	to	ADP
inlawrev-3509	38	30	plaintiffs	plaintiff	NOUN
inlawrev-3509	38	31	attorney	attorney	NOUN
inlawrev-3509	38	32	.	.	PUNCT
inlawrev-3509	39	1	12	12	NUM
inlawrev-3509	39	2	.	.	PUNCT
inlawrev-3509	39	3	i.r.c	i.r.c	NOUN
inlawrev-3509	39	4	.	.	PUNCT
inlawrev-3509	40	1	§	§	PROPN
inlawrev-3509	40	2	104(a)(2	104(a)(2	NUM
inlawrev-3509	40	3	)	)	PUNCT
inlawrev-3509	40	4	(	(	PUNCT
inlawrev-3509	40	5	1994	1994	NUM
inlawrev-3509	40	6	&	&	CCONJ
inlawrev-3509	40	7	supp	supp	PROPN
inlawrev-3509	40	8	.	.	PUNCT
inlawrev-3509	41	1	v	v	ADP
inlawrev-3509	41	2	1999	1999	NUM
inlawrev-3509	41	3	)	)	PUNCT
inlawrev-3509	41	4	.	.	PUNCT
inlawrev-3509	42	1	13	13	NUM
inlawrev-3509	42	2	.	.	X
inlawrev-3509	43	1	see	see	VERB
inlawrev-3509	43	2	,	,	PUNCT
inlawrev-3509	43	3	e.g.	e.g.	ADV
inlawrev-3509	43	4	,	,	PUNCT
inlawrev-3509	43	5	priv	priv	NOUN
inlawrev-3509	43	6	.	.	PUNCT
inlawrev-3509	44	1	ltr	ltr	PROPN
inlawrev-3509	44	2	.	.	PUNCT
inlawrev-3509	45	1	rul	rul	PROPN
inlawrev-3509	45	2	.	.	PUNCT
inlawrev-3509	46	1	99	99	NUM
inlawrev-3509	46	2	-	-	SYM
inlawrev-3509	46	3	52	52	NUM
inlawrev-3509	46	4	-	-	PUNCT
inlawrev-3509	46	5	080	080	NUM
inlawrev-3509	46	6	(	(	PUNCT
inlawrev-3509	46	7	sept	sept	PROPN
inlawrev-3509	46	8	.	.	PROPN
inlawrev-3509	46	9	30	30	NUM
inlawrev-3509	46	10	,	,	PUNCT
inlawrev-3509	46	11	1999	1999	NUM
inlawrev-3509	46	12	)	)	PUNCT
inlawrev-3509	46	13	(	(	PUNCT
inlawrev-3509	46	14	holding	hold	VERB
inlawrev-3509	46	15	that	that	SCONJ
inlawrev-3509	46	16	damages	damage	NOUN
inlawrev-3509	46	17	awarded	award	VERB
inlawrev-3509	46	18	in	in	ADP
inlawrev-3509	46	19	connection	connection	NOUN
inlawrev-3509	46	20	with	with	ADP
inlawrev-3509	46	21	a	a	DET
inlawrev-3509	46	22	logging	log	VERB
inlawrev-3509	46	23	accident	accident	NOUN
inlawrev-3509	46	24	that	that	PRON
inlawrev-3509	46	25	caused	cause	VERB
inlawrev-3509	46	26	plaintiff	plaintiff	NOUN
inlawrev-3509	46	27	-	-	PUNCT
inlawrev-3509	46	28	taxpayer	taxpayer	NOUN
inlawrev-3509	46	29	a	a	DET
inlawrev-3509	46	30	"	"	PUNCT
inlawrev-3509	46	31	crushing	crush	VERB
inlawrev-3509	46	32	,	,	PUNCT
inlawrev-3509	46	33	life	life	NOUN
inlawrev-3509	46	34	-	-	PUNCT
inlawrev-3509	46	35	threatening	threaten	VERB
inlawrev-3509	46	36	injury	injury	NOUN
inlawrev-3509	46	37	resulting	result	VERB
inlawrev-3509	46	38	in	in	ADP
inlawrev-3509	46	39	the	the	DET
inlawrev-3509	46	40	separation	separation	NOUN
inlawrev-3509	46	41	of	of	ADP
inlawrev-3509	46	42	three	three	NUM
inlawrev-3509	46	43	pelvic	pelvic	ADJ
inlawrev-3509	46	44	bones	bone	NOUN
inlawrev-3509	46	45	"	"	PUNCT
inlawrev-3509	46	46	were	be	AUX
inlawrev-3509	46	47	excludable	excludable	ADJ
inlawrev-3509	46	48	from	from	ADP
inlawrev-3509	46	49	taxpayer	taxpayer	NOUN
inlawrev-3509	46	50	's	's	PART
inlawrev-3509	46	51	gross	gross	ADJ
inlawrev-3509	46	52	income	income	NOUN
inlawrev-3509	46	53	)	)	PUNCT
inlawrev-3509	46	54	.	.	PUNCT
inlawrev-3509	47	1	14	14	NUM
inlawrev-3509	47	2	.	.	PUNCT
inlawrev-3509	47	3	i.r.c	i.r.c	NOUN
inlawrev-3509	47	4	.	.	PUNCT
inlawrev-3509	48	1	§	§	PROPN
inlawrev-3509	48	2	§	§	PROPN
inlawrev-3509	48	3	162	162	NUM
inlawrev-3509	48	4	,	,	PUNCT
inlawrev-3509	48	5	212	212	NUM
inlawrev-3509	48	6	(	(	PUNCT
inlawrev-3509	48	7	1994	1994	NUM
inlawrev-3509	48	8	&	&	CCONJ
inlawrev-3509	48	9	supp	supp	PROPN
inlawrev-3509	48	10	.	.	PUNCT
inlawrev-3509	49	1	v	v	ADP
inlawrev-3509	49	2	1999	1999	NUM
inlawrev-3509	49	3	)	)	PUNCT
inlawrev-3509	49	4	.	.	PUNCT
inlawrev-3509	50	1	15	15	X
inlawrev-3509	50	2	.	.	PUNCT
inlawrev-3509	51	1	in	in	ADP
inlawrev-3509	51	2	fact	fact	NOUN
inlawrev-3509	51	3	,	,	PUNCT
inlawrev-3509	51	4	the	the	DET
inlawrev-3509	51	5	service	service	NOUN
inlawrev-3509	51	6	recently	recently	ADV
inlawrev-3509	51	7	released	release	VERB
inlawrev-3509	51	8	a	a	DET
inlawrev-3509	51	9	market	market	NOUN
inlawrev-3509	51	10	segment	segment	NOUN
inlawrev-3509	51	11	specialization	specialization	NOUN
inlawrev-3509	51	12	program	program	NOUN
inlawrev-3509	51	13	audit	audit	NOUN
inlawrev-3509	51	14	guide	guide	NOUN
inlawrev-3509	51	15	that	that	PRON
inlawrev-3509	51	16	contains	contain	VERB
inlawrev-3509	51	17	examination	examination	NOUN
inlawrev-3509	51	18	techniques	technique	NOUN
inlawrev-3509	51	19	for	for	ADP
inlawrev-3509	51	20	settlements	settlement	NOUN
inlawrev-3509	51	21	and	and	CCONJ
inlawrev-3509	51	22	judgments	judgment	NOUN
inlawrev-3509	51	23	.	.	PUNCT
inlawrev-3509	52	1	in	in	ADP
inlawrev-3509	52	2	cases	case	NOUN
inlawrev-3509	52	3	involving	involve	VERB
inlawrev-3509	52	4	contingent	contingent	ADJ
inlawrev-3509	52	5	fee	fee	NOUN
inlawrev-3509	52	6	arrangements	arrangement	NOUN
inlawrev-3509	52	7	,	,	PUNCT
inlawrev-3509	52	8	the	the	DET
inlawrev-3509	52	9	gross	gross	ADJ
inlawrev-3509	52	10	award	award	NOUN
inlawrev-3509	52	11	/	/	SYM
inlawrev-3509	52	12	settlement	settlement	NOUN
inlawrev-3509	52	13	,	,	PUNCT
inlawrev-3509	52	14	without	without	ADP
inlawrev-3509	52	15	diminution	diminution	NOUN
inlawrev-3509	52	16	for	for	ADP
inlawrev-3509	52	17	attorneys	attorney	NOUN
inlawrev-3509	52	18	'	'	PART
inlawrev-3509	52	19	fees	fee	NOUN
inlawrev-3509	52	20	or	or	CCONJ
inlawrev-3509	52	21	costs	cost	NOUN
inlawrev-3509	52	22	,	,	PUNCT
inlawrev-3509	52	23	should	should	AUX
inlawrev-3509	52	24	be	be	AUX
inlawrev-3509	52	25	included	include	VERB
inlawrev-3509	52	26	in	in	ADP
inlawrev-3509	52	27	the	the	DET
inlawrev-3509	52	28	taxpayer	taxpayer	NOUN
inlawrev-3509	52	29	's	's	PART
inlawrev-3509	52	30	income	income	NOUN
inlawrev-3509	52	31	.	.	PUNCT
inlawrev-3509	53	1	this	this	DET
inlawrev-3509	53	2	treatment	treatment	NOUN
inlawrev-3509	53	3	is	be	AUX
inlawrev-3509	53	4	in	in	ADP
inlawrev-3509	53	5	accord	accord	NOUN
inlawrev-3509	53	6	with	with	ADP
inlawrev-3509	53	7	irc	irc	PROPN
inlawrev-3509	53	8	section	section	NOUN
inlawrev-3509	53	9	61	61	NUM
inlawrev-3509	53	10	and	and	CCONJ
inlawrev-3509	53	11	the	the	DET
inlawrev-3509	53	12	long	long	ADJ
inlawrev-3509	53	13	established	established	ADJ
inlawrev-3509	53	14	principle	principle	NOUN
inlawrev-3509	53	15	,	,	PUNCT
inlawrev-3509	53	16	"	"	PUNCT
inlawrev-3509	53	17	the	the	DET
inlawrev-3509	53	18	200	200	NUM
inlawrev-3509	53	19	1	1	NUM
inlawrev-3509	53	20	]	]	PUNCT
inlawrev-3509	53	21	amending	amend	VERB
inlawrev-3509	53	22	the	the	DET
inlawrev-3509	53	23	internal	internal	ADJ
inlawrev-3509	53	24	revenue	revenue	NOUN
inlawrev-3509	53	25	code	code	PROPN
inlawrev-3509	53	26	247	247	NUM
inlawrev-3509	53	27	income	income	NOUN
inlawrev-3509	53	28	is	be	AUX
inlawrev-3509	53	29	the	the	DET
inlawrev-3509	53	30	taxpayer	taxpayer	NOUN
inlawrev-3509	53	31	who	who	PRON
inlawrev-3509	53	32	will	will	AUX
inlawrev-3509	53	33	be	be	AUX
inlawrev-3509	53	34	taxed	tax	VERB
inlawrev-3509	53	35	on	on	ADP
inlawrev-3509	53	36	that	that	DET
inlawrev-3509	53	37	income	income	NOUN
inlawrev-3509	53	38	.	.	PUNCT
inlawrev-3509	54	1	for	for	ADP
inlawrev-3509	54	2	plaintiffs	plaintiff	NOUN
inlawrev-3509	54	3	who	who	PRON
inlawrev-3509	54	4	receive	receive	VERB
inlawrev-3509	54	5	damage	damage	NOUN
inlawrev-3509	54	6	awards	award	NOUN
inlawrev-3509	54	7	,	,	PUNCT
inlawrev-3509	54	8	this	this	PRON
inlawrev-3509	54	9	means	mean	VERB
inlawrev-3509	54	10	that	that	SCONJ
inlawrev-3509	54	11	a	a	DET
inlawrev-3509	54	12	significant	significant	ADJ
inlawrev-3509	54	13	portion	portion	NOUN
inlawrev-3509	54	14	of	of	ADP
inlawrev-3509	54	15	their	their	PRON
inlawrev-3509	54	16	recovery	recovery	NOUN
inlawrev-3509	54	17	may	may	AUX
inlawrev-3509	54	18	be	be	AUX
inlawrev-3509	54	19	paid	pay	VERB
inlawrev-3509	54	20	out	out	ADP
inlawrev-3509	54	21	in	in	ADP
inlawrev-3509	54	22	taxes	taxis	NOUN
inlawrev-3509	54	23	on	on	ADP
inlawrev-3509	54	24	income	income	NOUN
inlawrev-3509	54	25	that	that	SCONJ
inlawrev-3509	54	26	they	they	PRON
inlawrev-3509	54	27	never	never	ADV
inlawrev-3509	54	28	"	"	PUNCT
inlawrev-3509	54	29	actually	actually	ADV
inlawrev-3509	54	30	"	"	PUNCT
inlawrev-3509	54	31	receive	receive	VERB
inlawrev-3509	54	32	.	.	PUNCT
inlawrev-3509	55	1	courts	court	NOUN
inlawrev-3509	55	2	in	in	ADP
inlawrev-3509	55	3	the	the	DET
inlawrev-3509	55	4	fifth/^	fifth/^	NOUN
inlawrev-3509	55	5	sixth,'^	sixth,'^	NOUN
inlawrev-3509	55	6	and	and	CCONJ
inlawrev-3509	55	7	eleventh	eleventh	ADJ
inlawrev-3509	55	8	'	'	NOUN
inlawrev-3509	55	9	*	*	NOUN
inlawrev-3509	55	10	circuits	circuit	NOUN
inlawrev-3509	55	11	have	have	AUX
inlawrev-3509	55	12	held	hold	VERB
inlawrev-3509	55	13	that	that	SCONJ
inlawrev-3509	55	14	attorney	attorney	NOUN
inlawrev-3509	55	15	fees	fee	NOUN
inlawrev-3509	55	16	included	include	VERB
inlawrev-3509	55	17	in	in	ADP
inlawrev-3509	55	18	a	a	DET
inlawrev-3509	55	19	plaintiffs	plaintiff	NOUN
inlawrev-3509	55	20	damage	damage	NOUN
inlawrev-3509	55	21	award	award	NOUN
inlawrev-3509	55	22	may	may	AUX
inlawrev-3509	55	23	be	be	AUX
inlawrev-3509	55	24	excluded	exclude	VERB
inlawrev-3509	55	25	from	from	ADP
inlawrev-3509	55	26	the	the	DET
inlawrev-3509	55	27	plaintiffs	plaintiff	NOUN
inlawrev-3509	55	28	gross	gross	ADJ
inlawrev-3509	55	29	income	income	NOUN
inlawrev-3509	55	30	for	for	ADP
inlawrev-3509	55	31	federal	federal	ADJ
inlawrev-3509	55	32	income	income	NOUN
inlawrev-3509	55	33	tax	tax	NOUN
inlawrev-3509	55	34	purposes	purpose	NOUN
inlawrev-3509	55	35	.	.	PUNCT
inlawrev-3509	56	1	these	these	DET
inlawrev-3509	56	2	courts	court	NOUN
inlawrev-3509	56	3	explain	explain	VERB
inlawrev-3509	56	4	that	that	SCONJ
inlawrev-3509	56	5	attorney	attorney	NOUN
inlawrev-3509	56	6	fees	fee	NOUN
inlawrev-3509	56	7	are	be	AUX
inlawrev-3509	56	8	excludable	excludable	ADJ
inlawrev-3509	56	9	from	from	ADP
inlawrev-3509	56	10	a	a	DET
inlawrev-3509	56	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	56	12	gross	gross	ADJ
inlawrev-3509	56	13	income	income	NOUN
inlawrev-3509	56	14	,	,	PUNCT
inlawrev-3509	56	15	in	in	ADP
inlawrev-3509	56	16	part	part	NOUN
inlawrev-3509	56	17	,	,	PUNCT
inlawrev-3509	56	18	because	because	SCONJ
inlawrev-3509	56	19	the	the	DET
inlawrev-3509	56	20	state	state	NOUN
inlawrev-3509	56	21	law	law	NOUN
inlawrev-3509	56	22	in	in	ADP
inlawrev-3509	56	23	those	those	DET
inlawrev-3509	56	24	jurisdictions	jurisdiction	NOUN
inlawrev-3509	56	25	grants	grant	VERB
inlawrev-3509	56	26	attorneys	attorney	NOUN
inlawrev-3509	56	27	lien	lien	NOUN
inlawrev-3509	56	28	rights	right	NOUN
inlawrev-3509	56	29	(	(	PUNCT
inlawrev-3509	56	30	or	or	CCONJ
inlawrev-3509	56	31	ownership	ownership	NOUN
inlawrev-3509	56	32	rights	right	NOUN
inlawrev-3509	56	33	)	)	PUNCT
inlawrev-3509	56	34	to	to	PART
inlawrev-3509	56	35	income	income	VERB
inlawrev-3509	56	36	resulting	result	VERB
inlawrev-3509	56	37	from	from	ADP
inlawrev-3509	56	38	a	a	DET
inlawrev-3509	56	39	settlement	settlement	NOUN
inlawrev-3509	56	40	orjudgment	orjudgment	PROPN
inlawrev-3509	56	41	award	award	PROPN
inlawrev-3509	56	42	.	.	PUNCT
inlawrev-3509	57	1	thus	thus	ADV
inlawrev-3509	57	2	,	,	PUNCT
inlawrev-3509	57	3	those	those	DET
inlawrev-3509	57	4	courts	court	NOUN
inlawrev-3509	57	5	have	have	AUX
inlawrev-3509	57	6	held	hold	VERB
inlawrev-3509	57	7	that	that	SCONJ
inlawrev-3509	57	8	since	since	SCONJ
inlawrev-3509	57	9	the	the	DET
inlawrev-3509	57	10	attorney	attorney	NOUN
inlawrev-3509	57	11	had	have	VERB
inlawrev-3509	57	12	a	a	DET
inlawrev-3509	57	13	"	"	PUNCT
inlawrev-3509	57	14	right	right	NOUN
inlawrev-3509	57	15	"	"	PUNCT
inlawrev-3509	57	16	to	to	ADP
inlawrev-3509	57	17	the	the	DET
inlawrev-3509	57	18	income	income	NOUN
inlawrev-3509	57	19	,	,	PUNCT
inlawrev-3509	57	20	the	the	DET
inlawrev-3509	57	21	plaintiff	plaintiff	NOUN
inlawrev-3509	57	22	may	may	AUX
inlawrev-3509	57	23	exclude	exclude	VERB
inlawrev-3509	57	24	that	that	DET
inlawrev-3509	57	25	portion	portion	NOUN
inlawrev-3509	57	26	ofhis	ofhis	PROPN
inlawrev-3509	57	27	award	award	NOUN
inlawrev-3509	57	28	from	from	ADP
inlawrev-3509	57	29	his	his	PRON
inlawrev-3509	57	30	gross	gross	ADJ
inlawrev-3509	57	31	income	income	NOUN
inlawrev-3509	57	32	.	.	PUNCT
inlawrev-3509	58	1	however	however	ADV
inlawrev-3509	58	2	,	,	PUNCT
inlawrev-3509	58	3	it	it	PRON
inlawrev-3509	58	4	is	be	AUX
inlawrev-3509	58	5	not	not	PART
inlawrev-3509	58	6	clear	clear	ADJ
inlawrev-3509	58	7	that	that	SCONJ
inlawrev-3509	58	8	the	the	DET
inlawrev-3509	58	9	state	state	NOUN
inlawrev-3509	58	10	law	law	NOUN
inlawrev-3509	58	11	is	be	AUX
inlawrev-3509	58	12	always	always	ADV
inlawrev-3509	58	13	dispositive	dispositive	ADJ
inlawrev-3509	58	14	in	in	ADP
inlawrev-3509	58	15	these	these	DET
inlawrev-3509	58	16	cases	case	NOUN
inlawrev-3509	58	17	.	.	PUNCT
inlawrev-3509	59	1	conversely	conversely	ADV
inlawrev-3509	59	2	,	,	PUNCT
inlawrev-3509	59	3	courts	court	NOUN
inlawrev-3509	59	4	in	in	ADP
inlawrev-3509	59	5	the	the	DET
inlawrev-3509	59	6	first	first	ADJ
inlawrev-3509	59	7	,	,	PUNCT
inlawrev-3509	59	8	'	'	PUNCT
inlawrev-3509	59	9	^	^	PUNCT
inlawrev-3509	59	10	ninth,^	ninth,^	PROPN
inlawrev-3509	59	11	°	°	NUM
inlawrev-3509	59	12	and	and	CCONJ
inlawrev-3509	59	13	federal	federal	ADJ
inlawrev-3509	59	14	'	'	PUNCT
inlawrev-3509	59	15	circuits	circuit	NOUN
inlawrev-3509	59	16	have	have	AUX
inlawrev-3509	59	17	held	hold	VERB
inlawrev-3509	59	18	that	that	SCONJ
inlawrev-3509	59	19	attorney	attorney	NOUN
inlawrev-3509	59	20	fees	fee	NOUN
inlawrev-3509	59	21	included	include	VERB
inlawrev-3509	59	22	in	in	ADP
inlawrev-3509	59	23	a	a	DET
inlawrev-3509	59	24	plaintiffs	plaintiff	NOUN
inlawrev-3509	59	25	damage	damage	NOUN
inlawrev-3509	59	26	award	award	NOUN
inlawrev-3509	59	27	should	should	AUX
inlawrev-3509	59	28	be	be	AUX
inlawrev-3509	59	29	included	include	VERB
inlawrev-3509	59	30	in	in	ADP
inlawrev-3509	59	31	the	the	DET
inlawrev-3509	59	32	plaintiffs	plaintiff	NOUN
inlawrev-3509	59	33	gross	gross	ADJ
inlawrev-3509	59	34	income	income	NOUN
inlawrev-3509	59	35	(	(	PUNCT
inlawrev-3509	59	36	though	though	SCONJ
inlawrev-3509	59	37	potentially	potentially	ADV
inlawrev-3509	59	38	deductible	deductible	ADJ
inlawrev-3509	59	39	,	,	PUNCT
inlawrev-3509	59	40	depending	depend	VERB
inlawrev-3509	59	41	on	on	ADP
inlawrev-3509	59	42	the	the	DET
inlawrev-3509	59	43	plaintiffs	plaintiff	NOUN
inlawrev-3509	59	44	circumstances	circumstance	NOUN
inlawrev-3509	59	45	)	)	PUNCT
inlawrev-3509	59	46	.	.	PUNCT
inlawrev-3509	60	1	these	these	DET
inlawrev-3509	60	2	circuit	circuit	NOUN
inlawrev-3509	60	3	courts	court	NOUN
inlawrev-3509	60	4	explain	explain	VERB
inlawrev-3509	60	5	that	that	SCONJ
inlawrev-3509	60	6	the	the	DET
inlawrev-3509	60	7	income	income	NOUN
inlawrev-3509	60	8	can	can	AUX
inlawrev-3509	60	9	not	not	PART
inlawrev-3509	60	10	be	be	AUX
inlawrev-3509	60	11	excluded	exclude	VERB
inlawrev-3509	60	12	from	from	ADP
inlawrev-3509	60	13	the	the	DET
inlawrev-3509	60	14	plaintiffs	plaintiff	NOUN
inlawrev-3509	60	15	gross	gross	ADJ
inlawrev-3509	60	16	income	income	NOUN
inlawrev-3509	60	17	because	because	SCONJ
inlawrev-3509	60	18	the	the	DET
inlawrev-3509	60	19	plaintiff	plaintiff	NOUN
inlawrev-3509	60	20	has	have	AUX
inlawrev-3509	60	21	"	"	PUNCT
inlawrev-3509	60	22	earned	earn	VERB
inlawrev-3509	60	23	"	"	PUNCT
inlawrev-3509	60	24	that	that	SCONJ
inlawrev-3509	60	25	income	income	NOUN
inlawrev-3509	60	26	and	and	CCONJ
inlawrev-3509	60	27	can	can	AUX
inlawrev-3509	60	28	not	not	PART
inlawrev-3509	60	29	assign	assign	VERB
inlawrev-3509	60	30	it	it	PRON
inlawrev-3509	60	31	to	to	ADP
inlawrev-3509	60	32	someone	someone	PRON
inlawrev-3509	60	33	else	else	ADV
inlawrev-3509	60	34	and	and	CCONJ
inlawrev-3509	60	35	avoid	avoid	VERB
inlawrev-3509	60	36	taxation	taxation	NOUN
inlawrev-3509	60	37	.	.	PUNCT
inlawrev-3509	61	1	part	part	NOUN
inlawrev-3509	61	2	i	i	PRON
inlawrev-3509	61	3	of	of	ADP
inlawrev-3509	61	4	this	this	DET
inlawrev-3509	61	5	note	note	NOUN
inlawrev-3509	61	6	will	will	AUX
inlawrev-3509	61	7	identify	identify	VERB
inlawrev-3509	61	8	the	the	DET
inlawrev-3509	61	9	roots	root	NOUN
inlawrev-3509	61	10	of	of	ADP
inlawrev-3509	61	11	this	this	DET
inlawrev-3509	61	12	conflict	conflict	NOUN
inlawrev-3509	61	13	by	by	ADP
inlawrev-3509	61	14	discussing	discuss	VERB
inlawrev-3509	61	15	the	the	DET
inlawrev-3509	61	16	treatment	treatment	NOUN
inlawrev-3509	61	17	of	of	ADP
inlawrev-3509	61	18	civil	civil	ADJ
inlawrev-3509	61	19	damage	damage	NOUN
inlawrev-3509	61	20	awards	award	NOUN
inlawrev-3509	61	21	in	in	ADP
inlawrev-3509	61	22	the	the	DET
inlawrev-3509	61	23	code	code	NOUN
inlawrev-3509	61	24	.	.	PUNCT
inlawrev-3509	62	1	additionally	additionally	ADV
inlawrev-3509	62	2	,	,	PUNCT
inlawrev-3509	62	3	it	it	PRON
inlawrev-3509	62	4	will	will	AUX
inlawrev-3509	62	5	discuss	discuss	VERB
inlawrev-3509	62	6	and	and	CCONJ
inlawrev-3509	62	7	analyze	analyze	VERB
inlawrev-3509	62	8	the	the	DET
inlawrev-3509	62	9	conflicting	conflict	VERB
inlawrev-3509	62	10	cases	case	NOUN
inlawrev-3509	62	11	and	and	CCONJ
inlawrev-3509	62	12	recent	recent	ADJ
inlawrev-3509	62	13	u.s	u.s	PROPN
inlawrev-3509	62	14	.	.	PROPN
inlawrev-3509	62	15	tax	tax	NOUN
inlawrev-3509	62	16	court	court	NOUN
inlawrev-3509	62	17	opinions	opinion	NOUN
inlawrev-3509	62	18	that	that	PRON
inlawrev-3509	62	19	have	have	AUX
inlawrev-3509	62	20	applied	apply	VERB
inlawrev-3509	62	21	the	the	DET
inlawrev-3509	62	22	federal	federal	ADJ
inlawrev-3509	62	23	circuit	circuit	NOUN
inlawrev-3509	62	24	holdings	holding	NOUN
inlawrev-3509	62	25	.	.	PUNCT
inlawrev-3509	63	1	part	part	NOUN
inlawrev-3509	63	2	ii	ii	PROPN
inlawrev-3509	63	3	will	will	AUX
inlawrev-3509	63	4	set	set	VERB
inlawrev-3509	63	5	forth	forth	ADP
inlawrev-3509	63	6	the	the	DET
inlawrev-3509	63	7	reasons	reason	NOUN
inlawrev-3509	63	8	why	why	SCONJ
inlawrev-3509	63	9	the	the	DET
inlawrev-3509	63	10	current	current	ADJ
inlawrev-3509	63	11	circuit	circuit	NOUN
inlawrev-3509	63	12	split	split	NOUN
inlawrev-3509	63	13	must	must	AUX
inlawrev-3509	63	14	be	be	AUX
inlawrev-3509	63	15	resolved	resolve	VERB
inlawrev-3509	63	16	and	and	CCONJ
inlawrev-3509	63	17	discuss	discuss	VERB
inlawrev-3509	63	18	a	a	DET
inlawrev-3509	63	19	number	number	NOUN
inlawrev-3509	63	20	of	of	ADP
inlawrev-3509	63	21	possible	possible	ADJ
inlawrev-3509	63	22	resolutions	resolution	NOUN
inlawrev-3509	63	23	to	to	ADP
inlawrev-3509	63	24	the	the	DET
inlawrev-3509	63	25	conflict	conflict	NOUN
inlawrev-3509	63	26	.	.	PUNCT
inlawrev-3509	64	1	part	part	NOUN
inlawrev-3509	64	2	iii	iii	PRON
inlawrev-3509	64	3	will	will	AUX
inlawrev-3509	64	4	posit	posit	VERB
inlawrev-3509	64	5	that	that	SCONJ
inlawrev-3509	64	6	congress	congress	PROPN
inlawrev-3509	64	7	should	should	AUX
inlawrev-3509	64	8	act	act	VERB
inlawrev-3509	64	9	immediately	immediately	ADV
inlawrev-3509	64	10	to	to	PART
inlawrev-3509	64	11	amend	amend	VERB
inlawrev-3509	64	12	code	code	NOUN
inlawrev-3509	64	13	section	section	NOUN
inlawrev-3509	64	14	104	104	NUM
inlawrev-3509	64	15	to	to	PART
inlawrev-3509	64	16	provide	provide	VERB
inlawrev-3509	64	17	an	an	DET
inlawrev-3509	64	18	additional	additional	ADJ
inlawrev-3509	64	19	exclusion	exclusion	NOUN
inlawrev-3509	64	20	for	for	ADP
inlawrev-3509	64	21	the	the	DET
inlawrev-3509	64	22	settlement	settlement	NOUN
inlawrev-3509	64	23	or	or	CCONJ
inlawrev-3509	64	24	judgment	judgment	NOUN
inlawrev-3509	64	25	amounts	amount	VERB
inlawrev-3509	64	26	plaintiffs	plaintiff	NOUN
inlawrev-3509	64	27	receive	receive	VERB
inlawrev-3509	64	28	due	due	ADJ
inlawrev-3509	64	29	to	to	ADP
inlawrev-3509	64	30	nonphysical	nonphysical	ADJ
inlawrev-3509	64	31	personal	personal	ADJ
inlawrev-3509	64	32	injury	injury	NOUN
inlawrev-3509	64	33	,	,	PUNCT
inlawrev-3509	64	34	which	which	PRON
inlawrev-3509	64	35	are	be	AUX
inlawrev-3509	64	36	attributable	attributable	ADJ
inlawrev-3509	64	37	or	or	CCONJ
inlawrev-3509	64	38	attributed	attribute	VERB
inlawrev-3509	64	39	to	to	ADP
inlawrev-3509	64	40	attorney	attorney	NOUN
inlawrev-3509	64	41	fees	fee	NOUN
inlawrev-3509	64	42	paid	pay	VERB
inlawrev-3509	64	43	to	to	PART
inlawrev-3509	64	44	facilitate	facilitate	VERB
inlawrev-3509	64	45	the	the	DET
inlawrev-3509	64	46	taxpayer	taxpayer	NOUN
inlawrev-3509	64	47	's	's	PART
inlawrev-3509	64	48	lawsuit	lawsuit	NOUN
inlawrev-3509	64	49	.	.	PUNCT
inlawrev-3509	65	1	fruit	fruit	NOUN
inlawrev-3509	65	2	ofthe	ofthe	NOUN
inlawrev-3509	65	3	tree	tree	NOUN
inlawrev-3509	65	4	"	"	PUNCT
inlawrev-3509	65	5	theory	theory	NOUN
inlawrev-3509	65	6	,	,	PUNCT
inlawrev-3509	65	7	that	that	DET
inlawrev-3509	65	8	income	income	NOUN
inlawrev-3509	65	9	is	be	AUX
inlawrev-3509	65	10	taxable	taxable	ADJ
inlawrev-3509	65	11	to	to	ADP
inlawrev-3509	65	12	the	the	DET
inlawrev-3509	65	13	person	person	NOUN
inlawrev-3509	65	14	who	who	PRON
inlawrev-3509	65	15	earns	earn	VERB
inlawrev-3509	65	16	it	it	PRON
inlawrev-3509	65	17	and	and	CCONJ
inlawrev-3509	65	18	can	can	AUX
inlawrev-3509	65	19	not	not	PART
inlawrev-3509	65	20	be	be	AUX
inlawrev-3509	65	21	assigned	assign	VERB
inlawrev-3509	65	22	to	to	ADP
inlawrev-3509	65	23	someone	someone	PRON
inlawrev-3509	65	24	else	else	ADV
inlawrev-3509	65	25	.	.	PUNCT
inlawrev-3509	65	26	.	.	PUNCT
inlawrev-3509	65	27	.	.	PUNCT
inlawrev-3509	65	28	.	.	PUNCT
inlawrev-3509	66	1	examiners	examiner	NOUN
inlawrev-3509	66	2	handling	handle	VERB
inlawrev-3509	66	3	cases	case	NOUN
inlawrev-3509	66	4	involving	involve	VERB
inlawrev-3509	66	5	payments	payment	NOUN
inlawrev-3509	66	6	of	of	ADP
inlawrev-3509	66	7	attorneys	attorney	NOUN
inlawrev-3509	66	8	'	'	PART
inlawrev-3509	66	9	fees	fee	NOUN
inlawrev-3509	66	10	in	in	ADP
inlawrev-3509	66	11	lawsuits	lawsuit	NOUN
inlawrev-3509	66	12	in	in	ADP
inlawrev-3509	66	13	alabama	alabama	PROPN
inlawrev-3509	66	14	,	,	PUNCT
inlawrev-3509	66	15	michigan	michigan	PROPN
inlawrev-3509	66	16	,	,	PUNCT
inlawrev-3509	66	17	and	and	CCONJ
inlawrev-3509	66	18	texas	texas	PROPN
inlawrev-3509	66	19	,	,	PUNCT
inlawrev-3509	66	20	however	however	ADV
inlawrev-3509	66	21	,	,	PUNCT
inlawrev-3509	66	22	should	should	AUX
inlawrev-3509	66	23	be	be	AUX
inlawrev-3509	66	24	aware	aware	ADJ
inlawrev-3509	66	25	that	that	SCONJ
inlawrev-3509	66	26	there	there	PRON
inlawrev-3509	66	27	is	be	VERB
inlawrev-3509	66	28	contrary	contrary	ADJ
inlawrev-3509	66	29	authority	authority	NOUN
inlawrev-3509	66	30	based	base	VERB
inlawrev-3509	66	31	on	on	ADP
inlawrev-3509	66	32	an	an	DET
inlawrev-3509	66	33	interpretation	interpretation	NOUN
inlawrev-3509	66	34	of	of	ADP
inlawrev-3509	66	35	applicable	applicable	ADJ
inlawrev-3509	66	36	state	state	NOUN
inlawrev-3509	66	37	law	law	NOUN
inlawrev-3509	66	38	.	.	PUNCT
inlawrev-3509	66	39	.	.	PUNCT
inlawrev-3509	66	40	.	.	PUNCT
inlawrev-3509	67	1	.	.	PUNCT
inlawrev-3509	68	1	until	until	SCONJ
inlawrev-3509	68	2	the	the	DET
inlawrev-3509	68	3	issue	issue	NOUN
inlawrev-3509	68	4	is	be	AUX
inlawrev-3509	68	5	resolved	resolve	VERB
inlawrev-3509	68	6	,	,	PUNCT
inlawrev-3509	68	7	the	the	DET
inlawrev-3509	68	8	action	action	NOUN
inlawrev-3509	68	9	on	on	ADP
inlawrev-3509	68	10	decision	decision	NOUN
inlawrev-3509	68	11	in	in	ADP
inlawrev-3509	68	12	cotnam	cotnam	NOUN
inlawrev-3509	68	13	[	[	X
inlawrev-3509	68	14	,	,	PUNCT
inlawrev-3509	68	15	which	which	PRON
inlawrev-3509	68	16	states	state	VERB
inlawrev-3509	68	17	that	that	SCONJ
inlawrev-3509	68	18	the	the	DET
inlawrev-3509	68	19	service	service	NOUN
inlawrev-3509	68	20	will	will	AUX
inlawrev-3509	68	21	not	not	PART
inlawrev-3509	68	22	follow	follow	VERB
inlawrev-3509	68	23	the	the	DET
inlawrev-3509	68	24	contrary	contrary	ADJ
inlawrev-3509	68	25	authority	authority	NOUN
inlawrev-3509	68	26	,	,	PUNCT
inlawrev-3509	68	27	]	]	PUNCT
inlawrev-3509	68	28	should	should	AUX
inlawrev-3509	68	29	be	be	AUX
inlawrev-3509	68	30	followed	follow	VERB
inlawrev-3509	68	31	and	and	CCONJ
inlawrev-3509	68	32	taxpayers	taxpayer	NOUN
inlawrev-3509	68	33	should	should	AUX
inlawrev-3509	68	34	not	not	PART
inlawrev-3509	68	35	be	be	AUX
inlawrev-3509	68	36	allowed	allow	VERB
inlawrev-3509	68	37	to	to	PART
inlawrev-3509	68	38	net	net	VERB
inlawrev-3509	68	39	the	the	DET
inlawrev-3509	68	40	proceeds	proceed	NOUN
inlawrev-3509	68	41	of	of	ADP
inlawrev-3509	68	42	the	the	DET
inlawrev-3509	68	43	direct	direct	ADJ
inlawrev-3509	68	44	payment	payment	NOUN
inlawrev-3509	68	45	of	of	ADP
inlawrev-3509	68	46	attorneys	attorney	NOUN
inlawrev-3509	68	47	'	'	PART
inlawrev-3509	68	48	fees	fee	NOUN
inlawrev-3509	68	49	in	in	ADP
inlawrev-3509	68	50	all	all	DET
inlawrev-3509	68	51	cases	case	NOUN
inlawrev-3509	68	52	arising	arise	VERB
inlawrev-3509	68	53	under	under	ADP
inlawrev-3509	68	54	any	any	DET
inlawrev-3509	68	55	law	law	NOUN
inlawrev-3509	68	56	other	other	ADJ
inlawrev-3509	68	57	than	than	ADP
inlawrev-3509	68	58	alabama	alabama	PROPN
inlawrev-3509	68	59	,	,	PUNCT
inlawrev-3509	68	60	michigan	michigan	PROPN
inlawrev-3509	68	61	,	,	PUNCT
inlawrev-3509	68	62	and	and	CCONJ
inlawrev-3509	68	63	texas	texas	PROPN
inlawrev-3509	68	64	.	.	PUNCT
inlawrev-3509	69	1	internal	internal	ADJ
inlawrev-3509	69	2	revenue	revenue	NOUN
inlawrev-3509	69	3	service	service	NOUN
inlawrev-3509	69	4	,	,	PUNCT
inlawrev-3509	69	5	dep't	dep't	NOUN
inlawrev-3509	69	6	of	of	ADP
inlawrev-3509	69	7	the	the	DET
inlawrev-3509	69	8	treasury	treasury	NOUN
inlawrev-3509	69	9	,	,	PUNCT
inlawrev-3509	69	10	market	market	NOUN
inlawrev-3509	69	11	segment	segment	NOUN
inlawrev-3509	69	12	specialization	specialization	NOUN
inlawrev-3509	69	13	program	program	NOUN
inlawrev-3509	69	14	(	(	PUNCT
inlawrev-3509	69	15	2001	2001	NUM
inlawrev-3509	69	16	)	)	PUNCT
inlawrev-3509	69	17	.	.	PUNCT
inlawrev-3509	70	1	16	16	NUM
inlawrev-3509	70	2	.	.	PUNCT
inlawrev-3509	71	1	see	see	VERB
inlawrev-3509	71	2	cotnam	cotnam	NOUN
inlawrev-3509	71	3	v.	v.	ADP
inlawrev-3509	71	4	comm'r	comm'r	NOUN
inlawrev-3509	71	5	,	,	PUNCT
inlawrev-3509	71	6	263	263	NUM
inlawrev-3509	71	7	f.2d	f.2d	ADP
inlawrev-3509	71	8	1	1	NUM
inlawrev-3509	71	9	19	19	NUM
inlawrev-3509	71	10	,	,	PUNCT
inlawrev-3509	71	11	125	125	NUM
inlawrev-3509	71	12	(	(	PUNCT
inlawrev-3509	71	13	5th	5th	ADJ
inlawrev-3509	71	14	cir	cir	NOUN
inlawrev-3509	71	15	.	.	PUNCT
inlawrev-3509	71	16	1959	1959	NUM
inlawrev-3509	71	17	)	)	PUNCT
inlawrev-3509	71	18	.	.	PUNCT
inlawrev-3509	72	1	1	1	NUM
inlawrev-3509	72	2	7	7	X
inlawrev-3509	72	3	.	.	PUNCT
inlawrev-3509	72	4	see	see	VERB
inlawrev-3509	72	5	estate	estate	NOUN
inlawrev-3509	72	6	of	of	ADP
inlawrev-3509	72	7	clarks	clark	NOUN
inlawrev-3509	72	8	v.	v.	ADP
inlawrev-3509	72	9	united	united	PROPN
inlawrev-3509	72	10	states	states	PROPN
inlawrev-3509	72	11	,	,	PUNCT
inlawrev-3509	72	12	202	202	NUM
inlawrev-3509	72	13	f.3d	f.3d	NUM
inlawrev-3509	72	14	854	854	NUM
inlawrev-3509	72	15	,	,	PUNCT
inlawrev-3509	72	16	858	858	NUM
inlawrev-3509	72	17	(	(	PUNCT
inlawrev-3509	72	18	6th	6th	ADJ
inlawrev-3509	72	19	cir	cir	NOUN
inlawrev-3509	72	20	.	.	PROPN
inlawrev-3509	72	21	2000	2000	NUM
inlawrev-3509	72	22	)	)	PUNCT
inlawrev-3509	72	23	.	.	PUNCT
inlawrev-3509	73	1	18	18	NUM
inlawrev-3509	73	2	.	.	X
inlawrev-3509	73	3	see	see	VERB
inlawrev-3509	73	4	davis	davis	PROPN
inlawrev-3509	73	5	v.	v.	ADP
inlawrev-3509	73	6	comm'r	comm'r	PROPN
inlawrev-3509	73	7	,	,	PUNCT
inlawrev-3509	73	8	210	210	NUM
inlawrev-3509	73	9	f.3d	f.3d	NUM
inlawrev-3509	73	10	1346	1346	NUM
inlawrev-3509	73	11	,	,	PUNCT
inlawrev-3509	73	12	1347	1347	NUM
inlawrev-3509	73	13	(	(	PUNCT
inlawrev-3509	73	14	1	1	NUM
inlawrev-3509	73	15	1th	1th	ADJ
inlawrev-3509	73	16	cir	cir	NOUN
inlawrev-3509	73	17	.	.	PROPN
inlawrev-3509	73	18	2000	2000	NUM
inlawrev-3509	73	19	)	)	PUNCT
inlawrev-3509	73	20	.	.	PUNCT
inlawrev-3509	74	1	19	19	NUM
inlawrev-3509	74	2	.	.	X
inlawrev-3509	74	3	see	see	VERB
inlawrev-3509	74	4	alexander	alexander	PROPN
inlawrev-3509	74	5	v.	v.	ADP
inlawrev-3509	74	6	comm'r	comm'r	PROPN
inlawrev-3509	74	7	,	,	PUNCT
inlawrev-3509	74	8	72	72	NUM
inlawrev-3509	74	9	f.3d	f.3d	NUM
inlawrev-3509	74	10	938	938	NUM
inlawrev-3509	74	11	,	,	PUNCT
inlawrev-3509	74	12	944	944	NUM
inlawrev-3509	74	13	(	(	PUNCT
inlawrev-3509	74	14	1st	1st	ADJ
inlawrev-3509	74	15	cir	cir	NOUN
inlawrev-3509	74	16	.	.	PROPN
inlawrev-3509	74	17	1995	1995	NUM
inlawrev-3509	74	18	)	)	PUNCT
inlawrev-3509	74	19	.	.	PUNCT
inlawrev-3509	75	1	20	20	NUM
inlawrev-3509	75	2	.	.	PUNCT
inlawrev-3509	75	3	seecoady\.	seecoady\.	PROPN
inlawrev-3509	75	4	comm'r,213f.3d	comm'r,213f.3d	ADJ
inlawrev-3509	75	5	11	11	NUM
inlawrev-3509	75	6	87	87	NUM
inlawrev-3509	75	7	,	,	PUNCT
inlawrev-3509	75	8	1	1	NUM
inlawrev-3509	75	9	191	191	NUM
inlawrev-3509	75	10	(	(	PUNCT
inlawrev-3509	75	11	9th	9th	ADJ
inlawrev-3509	75	12	cir	cir	NOUN
inlawrev-3509	75	13	.	.	PROPN
inlawrev-3509	75	14	2000	2000	NUM
inlawrev-3509	75	15	)	)	PUNCT
inlawrev-3509	75	16	,	,	PUNCT
inlawrev-3509	75	17	cer/.	cer/.	PROPN
inlawrev-3509	75	18	denied	deny	VERB
inlawrev-3509	75	19	,	,	PUNCT
inlawrev-3509	75	20	121	121	NUM
inlawrev-3509	75	21	s.ct	s.ct	NOUN
inlawrev-3509	75	22	.	.	PROPN
inlawrev-3509	75	23	1604	1604	NUM
inlawrev-3509	75	24	(	(	PUNCT
inlawrev-3509	75	25	2001	2001	NUM
inlawrev-3509	75	26	)	)	PUNCT
inlawrev-3509	75	27	.	.	PUNCT
inlawrev-3509	76	1	21	21	NUM
inlawrev-3509	76	2	.	.	PUNCT
inlawrev-3509	77	1	see	see	VERB
inlawrev-3509	77	2	baylin	baylin	PROPN
inlawrev-3509	77	3	v.	v.	PROPN
inlawrev-3509	77	4	united	united	PROPN
inlawrev-3509	77	5	states	states	PROPN
inlawrev-3509	77	6	,	,	PUNCT
inlawrev-3509	77	7	43	43	NUM
inlawrev-3509	77	8	f.3d	f.3d	NUM
inlawrev-3509	77	9	1451	1451	NUM
inlawrev-3509	77	10	,	,	PUNCT
inlawrev-3509	77	11	1455	1455	NUM
inlawrev-3509	77	12	(	(	PUNCT
inlawrev-3509	77	13	fed	fed	PROPN
inlawrev-3509	77	14	.	.	PUNCT
inlawrev-3509	77	15	cir	cir	PROPN
inlawrev-3509	77	16	.	.	PROPN
inlawrev-3509	77	17	1995	1995	NUM
inlawrev-3509	77	18	)	)	PUNCT
inlawrev-3509	77	19	.	.	PUNCT
inlawrev-3509	78	1	248	248	NUM
inlawrev-3509	78	2	indiana	indiana	PROPN
inlawrev-3509	78	3	law	law	PROPN
inlawrev-3509	78	4	review	review	NOUN
inlawrev-3509	78	5	[	[	X
inlawrev-3509	78	6	vol	vol	NOUN
inlawrev-3509	78	7	.	.	PUNCT
inlawrev-3509	78	8	35:245	35:245	NUM
inlawrev-3509	78	9	i.	i.	NOUN
inlawrev-3509	78	10	the	the	DET
inlawrev-3509	78	11	code	code	NOUN
inlawrev-3509	78	12	's	's	PART
inlawrev-3509	78	13	treatment	treatment	NOUN
inlawrev-3509	78	14	of	of	ADP
inlawrev-3509	78	15	damage	damage	NOUN
inlawrev-3509	78	16	awards	award	NOUN
inlawrev-3509	78	17	and	and	CCONJ
inlawrev-3509	78	18	the	the	DET
inlawrev-3509	78	19	conflict	conflict	NOUN
inlawrev-3509	78	20	among	among	ADP
inlawrev-3509	78	21	the	the	DET
inlawrev-3509	78	22	federal	federal	ADJ
inlawrev-3509	78	23	circuits	circuit	NOUN
inlawrev-3509	78	24	the	the	DET
inlawrev-3509	78	25	code	code	NOUN
inlawrev-3509	78	26	imposes	impose	VERB
inlawrev-3509	78	27	a	a	DET
inlawrev-3509	78	28	tax	tax	NOUN
inlawrev-3509	78	29	on	on	ADP
inlawrev-3509	78	30	an	an	DET
inlawrev-3509	78	31	individual	individual	NOUN
inlawrev-3509	78	32	's	's	PART
inlawrev-3509	78	33	taxable	taxable	ADJ
inlawrev-3509	78	34	income.^^	income.^^	X
inlawrev-3509	78	35	taxable	taxable	ADJ
inlawrev-3509	78	36	income	income	NOUN
inlawrev-3509	78	37	consists	consist	VERB
inlawrev-3509	78	38	ofa	ofa	PROPN
inlawrev-3509	78	39	taxpayer	taxpayer	PROPN
inlawrev-3509	78	40	's	's	PART
inlawrev-3509	78	41	adjusted	adjust	VERB
inlawrev-3509	78	42	gross	gross	ADJ
inlawrev-3509	78	43	income	income	NOUN
inlawrev-3509	78	44	(	(	PUNCT
inlawrev-3509	78	45	"	"	PUNCT
inlawrev-3509	78	46	agi	agi	NOUN
inlawrev-3509	78	47	"	"	PUNCT
inlawrev-3509	78	48	)	)	PUNCT
inlawrev-3509	78	49	minus	minus	CCONJ
inlawrev-3509	78	50	either	either	CCONJ
inlawrev-3509	78	51	the	the	DET
inlawrev-3509	78	52	taxpayer	taxpayer	NOUN
inlawrev-3509	78	53	's	's	PART
inlawrev-3509	78	54	standard	standard	ADJ
inlawrev-3509	78	55	deduction	deduction	NOUN
inlawrev-3509	78	56	or	or	CCONJ
inlawrev-3509	78	57	the	the	DET
inlawrev-3509	78	58	sum	sum	NOUN
inlawrev-3509	78	59	ofthe	ofthe	PROPN
inlawrev-3509	78	60	taxpayer	taxpayer	NOUN
inlawrev-3509	78	61	's	's	PART
inlawrev-3509	78	62	itemized	itemize	VERB
inlawrev-3509	78	63	deductions	deduction	NOUN
inlawrev-3509	78	64	(	(	PUNCT
inlawrev-3509	78	65	"	"	PUNCT
inlawrev-3509	78	66	below	below	ADP
inlawrev-3509	78	67	the	the	DET
inlawrev-3509	78	68	line	line	NOUN
inlawrev-3509	78	69	"	"	PUNCT
inlawrev-3509	78	70	deductions).^^	deductions).^^	NOUN
inlawrev-3509	78	71	agi	agi	NOUN
inlawrev-3509	78	72	is	be	AUX
inlawrev-3509	78	73	derived	derive	VERB
inlawrev-3509	78	74	from	from	ADP
inlawrev-3509	78	75	the	the	DET
inlawrev-3509	78	76	taxpayer	taxpayer	NOUN
inlawrev-3509	78	77	's	's	PART
inlawrev-3509	78	78	gross	gross	ADJ
inlawrev-3509	78	79	income	income	NOUN
inlawrev-3509	78	80	less	less	ADJ
inlawrev-3509	78	81	the	the	DET
inlawrev-3509	78	82	deductions	deduction	NOUN
inlawrev-3509	78	83	allowed	allow	VERB
inlawrev-3509	78	84	under	under	ADP
inlawrev-3509	78	85	code	code	NOUN
inlawrev-3509	78	86	section	section	NOUN
inlawrev-3509	78	87	62	62	NUM
inlawrev-3509	78	88	(	(	PUNCT
inlawrev-3509	78	89	"	"	PUNCT
inlawrev-3509	78	90	above	above	ADP
inlawrev-3509	78	91	the	the	DET
inlawrev-3509	78	92	line	line	NOUN
inlawrev-3509	78	93	"	"	PUNCT
inlawrev-3509	78	94	deductions").^	deductions").^	NOUN
inlawrev-3509	78	95	"	"	PUNCT
inlawrev-3509	78	96	*	*	ADJ
inlawrev-3509	78	97	gross	gross	ADJ
inlawrev-3509	78	98	income	income	NOUN
inlawrev-3509	78	99	"	"	PUNCT
inlawrev-3509	78	100	means	mean	VERB
inlawrev-3509	78	101	all	all	DET
inlawrev-3509	78	102	income	income	NOUN
inlawrev-3509	78	103	from	from	ADP
inlawrev-3509	78	104	whatever	whatever	DET
inlawrev-3509	78	105	source	source	NOUN
inlawrev-3509	78	106	derived	derive	VERB
inlawrev-3509	78	107	.	.	PUNCT
inlawrev-3509	79	1	"^^	"^^	PROPN
inlawrev-3509	79	2	code	code	PROPN
inlawrev-3509	79	3	sections	section	NOUN
inlawrev-3509	79	4	101	101	NUM
inlawrev-3509	79	5	through	through	ADP
inlawrev-3509	79	6	137	137	NUM
inlawrev-3509	79	7	describe	describe	NOUN
inlawrev-3509	79	8	items	item	NOUN
inlawrev-3509	79	9	specifically	specifically	ADV
inlawrev-3509	79	10	excluded	exclude	VERB
inlawrev-3509	79	11	from	from	ADP
inlawrev-3509	79	12	gross	gross	ADJ
inlawrev-3509	79	13	income.^^	income.^^	X
inlawrev-3509	79	14	currently	currently	ADV
inlawrev-3509	79	15	,	,	PUNCT
inlawrev-3509	79	16	code	code	NOUN
inlawrev-3509	79	17	section	section	NOUN
inlawrev-3509	79	18	1	1	NUM
inlawrev-3509	79	19	04(a)(2	04(a)(2	NUM
inlawrev-3509	79	20	)	)	PUNCT
inlawrev-3509	79	21	allows	allow	VERB
inlawrev-3509	79	22	a	a	DET
inlawrev-3509	79	23	taxpayer	taxpayer	NOUN
inlawrev-3509	79	24	to	to	PART
inlawrev-3509	79	25	exclude	exclude	VERB
inlawrev-3509	79	26	from	from	ADP
inlawrev-3509	79	27	gross	gross	ADJ
inlawrev-3509	79	28	income	income	NOUN
inlawrev-3509	79	29	damages	damage	NOUN
inlawrev-3509	79	30	received	receive	VERB
inlawrev-3509	79	31	on	on	ADP
inlawrev-3509	79	32	account	account	NOUN
inlawrev-3509	79	33	of	of	ADP
inlawrev-3509	79	34	personal	personal	ADJ
inlawrev-3509	79	35	physical	physical	ADJ
inlawrev-3509	79	36	injuries	injury	NOUN
inlawrev-3509	79	37	or	or	CCONJ
inlawrev-3509	79	38	physical	physical	ADJ
inlawrev-3509	79	39	sickness.^^	sickness.^^	NOUN
inlawrev-3509	79	40	prior	prior	ADV
inlawrev-3509	79	41	to	to	ADP
inlawrev-3509	79	42	1992	1992	NUM
inlawrev-3509	79	43	,	,	PUNCT
inlawrev-3509	79	44	courts	court	NOUN
inlawrev-3509	79	45	interpreted	interpret	VERB
inlawrev-3509	79	46	code	code	NOUN
inlawrev-3509	79	47	section	section	NOUN
inlawrev-3509	79	48	104	104	NUM
inlawrev-3509	79	49	to	to	PART
inlawrev-3509	79	50	exclude	exclude	VERB
inlawrev-3509	79	51	damages	damage	NOUN
inlawrev-3509	79	52	from	from	ADP
inlawrev-3509	79	53	both	both	CCONJ
inlawrev-3509	79	54	physical	physical	ADJ
inlawrev-3509	79	55	and	and	CCONJ
inlawrev-3509	79	56	nonphysical	nonphysical	ADJ
inlawrev-3509	79	57	injury	injury	NOUN
inlawrev-3509	79	58	to	to	ADP
inlawrev-3509	79	59	a	a	DET
inlawrev-3509	79	60	person	person	NOUN
inlawrev-3509	79	61	because	because	SCONJ
inlawrev-3509	79	62	the	the	DET
inlawrev-3509	79	63	language	language	NOUN
inlawrev-3509	79	64	of	of	ADP
inlawrev-3509	79	65	the	the	DET
inlawrev-3509	79	66	statute	statute	NOUN
inlawrev-3509	79	67	did	do	AUX
inlawrev-3509	79	68	not	not	PART
inlawrev-3509	79	69	distinguish	distinguish	VERB
inlawrev-3509	79	70	between	between	ADP
inlawrev-3509	79	71	the	the	DET
inlawrev-3509	79	72	two.^	two.^	PROPN
inlawrev-3509	79	73	*	*	PUNCT
inlawrev-3509	79	74	however	however	ADV
inlawrev-3509	79	75	,	,	PUNCT
inlawrev-3509	79	76	in	in	ADP
inlawrev-3509	79	77	united	united	PROPN
inlawrev-3509	79	78	states	states	PROPN
inlawrev-3509	79	79	v.	v.	ADP
inlawrev-3509	79	80	burke^^	burke^^	NUM
inlawrev-3509	79	81	and	and	CCONJ
inlawrev-3509	79	82	commissioner	commissioner	NOUN
inlawrev-3509	79	83	v.	v.	PROPN
inlawrev-3509	79	84	schleier,^^	schleier,^^	PROPN
inlawrev-3509	79	85	the	the	DET
inlawrev-3509	79	86	u.s	u.s	PROPN
inlawrev-3509	79	87	.	.	PROPN
inlawrev-3509	79	88	supreme	supreme	PROPN
inlawrev-3509	79	89	court	court	PROPN
inlawrev-3509	79	90	ruled	rule	VERB
inlawrev-3509	79	91	that	that	PRON
inlawrev-3509	79	92	lost	lose	VERB
inlawrev-3509	79	93	earnings	earning	NOUN
inlawrev-3509	79	94	damages	damage	NOUN
inlawrev-3509	79	95	resulting	result	VERB
inlawrev-3509	79	96	from	from	ADP
inlawrev-3509	79	97	employment	employment	NOUN
inlawrev-3509	79	98	discrimination	discrimination	NOUN
inlawrev-3509	79	99	were	be	AUX
inlawrev-3509	79	100	not	not	PART
inlawrev-3509	79	101	excludable	excludable	ADJ
inlawrev-3509	79	102	.	.	PUNCT
inlawrev-3509	80	1	in	in	ADP
inlawrev-3509	80	2	1996	1996	NUM
inlawrev-3509	80	3	,	,	PUNCT
inlawrev-3509	80	4	congress	congress	PROPN
inlawrev-3509	80	5	amended	amend	VERB
inlawrev-3509	80	6	code	code	NOUN
inlawrev-3509	80	7	section	section	NOUN
inlawrev-3509	80	8	104	104	NUM
inlawrev-3509	80	9	to	to	PART
inlawrev-3509	80	10	exclude	exclude	VERB
inlawrev-3509	80	11	from	from	ADP
inlawrev-3509	80	12	gross	gross	ADJ
inlawrev-3509	80	13	income	income	NOUN
inlawrev-3509	80	14	only	only	ADV
inlawrev-3509	80	15	damages	damage	NOUN
inlawrev-3509	80	16	received	receive	VERB
inlawrev-3509	80	17	"	"	PUNCT
inlawrev-3509	80	18	on	on	ADP
inlawrev-3509	80	19	account	account	NOUN
inlawrev-3509	80	20	of	of	ADP
inlawrev-3509	80	21	personal	personal	ADJ
inlawrev-3509	80	22	physical	physical	ADJ
inlawrev-3509	80	23	injuries	injury	NOUN
inlawrev-3509	80	24	or	or	CCONJ
inlawrev-3509	80	25	physical	physical	ADJ
inlawrev-3509	80	26	sickness	sickness	NOUN
inlawrev-3509	80	27	.	.	PUNCT
inlawrev-3509	81	1	"^	"^	X
inlawrev-3509	81	2	'	'	PUNCT
inlawrev-3509	81	3	thus	thus	ADV
inlawrev-3509	81	4	,	,	PUNCT
inlawrev-3509	81	5	damages	damage	NOUN
inlawrev-3509	81	6	arising	arise	VERB
inlawrev-3509	81	7	from	from	ADP
inlawrev-3509	81	8	all	all	DET
inlawrev-3509	81	9	nonphysical	nonphysical	ADJ
inlawrev-3509	81	10	injury	injury	NOUN
inlawrev-3509	81	11	cases	case	NOUN
inlawrev-3509	81	12	are	be	AUX
inlawrev-3509	81	13	not	not	PART
inlawrev-3509	81	14	generally	generally	ADV
inlawrev-3509	81	15	excluded	exclude	VERB
inlawrev-3509	81	16	from	from	ADP
inlawrev-3509	81	17	the	the	DET
inlawrev-3509	81	18	plaintiffs	plaintiff	NOUN
inlawrev-3509	81	19	gross	gross	ADJ
inlawrev-3509	81	20	income.^^	income.^^	NOUN
inlawrev-3509	81	21	22	22	NUM
inlawrev-3509	81	22	.	.	PUNCT
inlawrev-3509	81	23	i.r.c	i.r.c	NOUN
inlawrev-3509	81	24	.	.	PUNCT
inlawrev-3509	82	1	§	§	PROPN
inlawrev-3509	82	2	1	1	NUM
inlawrev-3509	82	3	(	(	PUNCT
inlawrev-3509	82	4	1994	1994	NUM
inlawrev-3509	82	5	&	&	CCONJ
inlawrev-3509	82	6	supp	supp	PROPN
inlawrev-3509	82	7	.	.	PUNCT
inlawrev-3509	83	1	v	v	ADP
inlawrev-3509	83	2	1999	1999	NUM
inlawrev-3509	83	3	)	)	PUNCT
inlawrev-3509	83	4	.	.	PUNCT
inlawrev-3509	84	1	23	23	NUM
inlawrev-3509	84	2	.	.	PUNCT
inlawrev-3509	85	1	i	i	PRON
inlawrev-3509	85	2	d	d	PROPN
inlawrev-3509	85	3	§	§	PROPN
inlawrev-3509	85	4	63	63	NUM
inlawrev-3509	85	5	.	.	PUNCT
inlawrev-3509	85	6	24	24	NUM
inlawrev-3509	85	7	.	.	PUNCT
inlawrev-3509	86	1	i	i	PRON
inlawrev-3509	86	2	d.	d.	PROPN
inlawrev-3509	86	3	§	§	PROPN
inlawrev-3509	86	4	62	62	NUM
inlawrev-3509	86	5	.	.	PUNCT
inlawrev-3509	87	1	the	the	DET
inlawrev-3509	87	2	expressions	expression	NOUN
inlawrev-3509	87	3	"	"	PUNCT
inlawrev-3509	87	4	below	below	ADP
inlawrev-3509	87	5	the	the	DET
inlawrev-3509	87	6	line	line	NOUN
inlawrev-3509	87	7	"	"	PUNCT
inlawrev-3509	87	8	and	and	CCONJ
inlawrev-3509	87	9	"	"	PUNCT
inlawrev-3509	87	10	above	above	ADP
inlawrev-3509	87	11	the	the	DET
inlawrev-3509	87	12	line	line	NOUN
inlawrev-3509	87	13	"	"	PUNCT
inlawrev-3509	87	14	are	be	AUX
inlawrev-3509	87	15	used	use	VERB
inlawrev-3509	87	16	by	by	ADP
inlawrev-3509	87	17	tax	tax	NOUN
inlawrev-3509	87	18	practitioners	practitioner	NOUN
inlawrev-3509	87	19	to	to	PART
inlawrev-3509	87	20	refer	refer	VERB
inlawrev-3509	87	21	to	to	ADP
inlawrev-3509	87	22	the	the	DET
inlawrev-3509	87	23	deductions	deduction	NOUN
inlawrev-3509	87	24	taken	take	VERB
inlawrev-3509	87	25	in	in	ADP
inlawrev-3509	87	26	arriving	arrive	VERB
inlawrev-3509	87	27	at	at	ADP
inlawrev-3509	87	28	agi	agi	PROPN
inlawrev-3509	87	29	(	(	PUNCT
inlawrev-3509	87	30	i.e.	i.e.	X
inlawrev-3509	87	31	,	,	PUNCT
inlawrev-3509	87	32	above	above	ADP
inlawrev-3509	87	33	the	the	DET
inlawrev-3509	87	34	line	line	NOUN
inlawrev-3509	87	35	deductions	deduction	NOUN
inlawrev-3509	87	36	)	)	PUNCT
inlawrev-3509	87	37	and	and	CCONJ
inlawrev-3509	87	38	those	those	DET
inlawrev-3509	87	39	deductions	deduction	NOUN
inlawrev-3509	87	40	taken	take	VERB
inlawrev-3509	87	41	in	in	ADP
inlawrev-3509	87	42	arriving	arrive	VERB
inlawrev-3509	87	43	at	at	ADP
inlawrev-3509	87	44	taxable	taxable	ADJ
inlawrev-3509	87	45	income	income	NOUN
inlawrev-3509	87	46	(	(	PUNCT
inlawrev-3509	87	47	i.e.	i.e.	X
inlawrev-3509	87	48	,	,	PUNCT
inlawrev-3509	87	49	below	below	ADP
inlawrev-3509	87	50	the	the	DET
inlawrev-3509	87	51	line	line	NOUN
inlawrev-3509	87	52	deductions	deduction	NOUN
inlawrev-3509	87	53	)	)	PUNCT
inlawrev-3509	87	54	.	.	PUNCT
inlawrev-3509	88	1	the	the	DET
inlawrev-3509	88	2	"	"	PUNCT
inlawrev-3509	88	3	line	line	NOUN
inlawrev-3509	88	4	"	"	PUNCT
inlawrev-3509	88	5	refers	refer	VERB
inlawrev-3509	88	6	to	to	ADP
inlawrev-3509	88	7	line	line	NOUN
inlawrev-3509	88	8	33	33	NUM
inlawrev-3509	88	9	on	on	ADP
inlawrev-3509	88	10	form	form	NOUN
inlawrev-3509	88	11	1040	1040	NUM
inlawrev-3509	88	12	,	,	PUNCT
inlawrev-3509	88	13	u.s	u.s	PROPN
inlawrev-3509	88	14	.	.	PROPN
inlawrev-3509	88	15	individual	individual	ADJ
inlawrev-3509	88	16	income	income	NOUN
inlawrev-3509	88	17	tax	tax	NOUN
inlawrev-3509	88	18	return	return	NOUN
inlawrev-3509	88	19	.	.	PUNCT
inlawrev-3509	89	1	25	25	NUM
inlawrev-3509	89	2	.	.	PUNCT
inlawrev-3509	90	1	i	i	PRON
inlawrev-3509	90	2	d	d	PROPN
inlawrev-3509	90	3	§	§	PROPN
inlawrev-3509	90	4	61	61	NUM
inlawrev-3509	90	5	(	(	PUNCT
inlawrev-3509	90	6	1994	1994	NUM
inlawrev-3509	90	7	)	)	PUNCT
inlawrev-3509	90	8	.	.	PUNCT
inlawrev-3509	91	1	26	26	NUM
inlawrev-3509	91	2	.	.	PUNCT
inlawrev-3509	92	1	i	i	PRON
inlawrev-3509	92	2	d	d	PROPN
inlawrev-3509	92	3	§	§	PROPN
inlawrev-3509	92	4	§	§	PROPN
inlawrev-3509	92	5	101	101	NUM
inlawrev-3509	92	6	-	-	SYM
inlawrev-3509	92	7	37	37	NUM
inlawrev-3509	92	8	(	(	PUNCT
inlawrev-3509	92	9	1994	1994	NUM
inlawrev-3509	92	10	&	&	CCONJ
inlawrev-3509	92	11	supp	supp	PROPN
inlawrev-3509	92	12	.	.	PUNCT
inlawrev-3509	93	1	v	v	ADP
inlawrev-3509	93	2	1999	1999	NUM
inlawrev-3509	93	3	)	)	PUNCT
inlawrev-3509	93	4	.	.	PUNCT
inlawrev-3509	94	1	27	27	NUM
inlawrev-3509	94	2	.	.	PUNCT
inlawrev-3509	95	1	i	i	PRON
inlawrev-3509	95	2	d	d	PROPN
inlawrev-3509	95	3	§	§	PROPN
inlawrev-3509	95	4	104(a)(2	104(a)(2	NUM
inlawrev-3509	95	5	)	)	PUNCT
inlawrev-3509	95	6	.	.	PUNCT
inlawrev-3509	96	1	28	28	NUM
inlawrev-3509	96	2	.	.	PUNCT
inlawrev-3509	96	3	see	see	VERB
inlawrev-3509	96	4	generally	generally	ADV
inlawrev-3509	96	5	laura	laura	PROPN
inlawrev-3509	96	6	sager	sager	PROPN
inlawrev-3509	96	7	&	&	CCONJ
inlawrev-3509	96	8	stephen	stephen	PROPN
inlawrev-3509	96	9	cohen	cohen	PROPN
inlawrev-3509	96	10	,	,	PUNCT
inlawrev-3509	96	11	discrimination	discrimination	NOUN
inlawrev-3509	96	12	against	against	ADP
inlawrev-3509	96	13	damages	damage	NOUN
inlawrev-3509	96	14	for	for	ADP
inlawrev-3509	96	15	unlawful	unlawful	ADJ
inlawrev-3509	96	16	discrimination	discrimination	NOUN
inlawrev-3509	96	17	:	:	PUNCT
inlawrev-3509	96	18	the	the	DET
inlawrev-3509	96	19	supreme	supreme	PROPN
inlawrev-3509	96	20	court	court	PROPN
inlawrev-3509	96	21	.	.	PUNCT
inlawrev-3509	97	1	congress	congress	PROPN
inlawrev-3509	97	2	,	,	PUNCT
inlawrev-3509	97	3	and	and	CCONJ
inlawrev-3509	97	4	the	the	DET
inlawrev-3509	97	5	income	income	NOUN
inlawrev-3509	97	6	tax	tax	NOUN
inlawrev-3509	97	7	,	,	PUNCT
inlawrev-3509	97	8	35	35	NUM
inlawrev-3509	97	9	harv	harv	NOUN
inlawrev-3509	97	10	.	.	PUNCT
inlawrev-3509	98	1	j.	j.	PROPN
inlawrev-3509	98	2	on	on	ADP
inlawrev-3509	98	3	legis	legis	PROPN
inlawrev-3509	98	4	.	.	PUNCT
inlawrev-3509	99	1	447	447	NUM
inlawrev-3509	99	2	,	,	PUNCT
inlawrev-3509	99	3	452	452	NUM
inlawrev-3509	99	4	-	-	SYM
inlawrev-3509	99	5	73	73	NUM
inlawrev-3509	99	6	(	(	PUNCT
inlawrev-3509	99	7	1998	1998	NUM
inlawrev-3509	99	8	)	)	PUNCT
inlawrev-3509	99	9	(	(	PUNCT
inlawrev-3509	99	10	arguing	argue	VERB
inlawrev-3509	99	11	that	that	SCONJ
inlawrev-3509	99	12	attorney	attorney	NOUN
inlawrev-3509	99	13	fees	fee	NOUN
inlawrev-3509	99	14	awarded	award	VERB
inlawrev-3509	99	15	in	in	ADP
inlawrev-3509	99	16	civil	civil	ADJ
inlawrev-3509	99	17	rights	right	NOUN
inlawrev-3509	99	18	cases	case	NOUN
inlawrev-3509	99	19	should	should	AUX
inlawrev-3509	99	20	be	be	AUX
inlawrev-3509	99	21	fully	fully	ADV
inlawrev-3509	99	22	deductible	deductible	ADJ
inlawrev-3509	99	23	or	or	CCONJ
inlawrev-3509	99	24	excluded	exclude	VERB
inlawrev-3509	99	25	from	from	ADP
inlawrev-3509	99	26	gross	gross	ADJ
inlawrev-3509	99	27	income	income	NOUN
inlawrev-3509	99	28	)	)	PUNCT
inlawrev-3509	99	29	.	.	PUNCT
inlawrev-3509	100	1	the	the	DET
inlawrev-3509	100	2	original	original	ADJ
inlawrev-3509	100	3	code	code	NOUN
inlawrev-3509	100	4	section	section	NOUN
inlawrev-3509	100	5	104(a)(2	104(a)(2	NUM
inlawrev-3509	100	6	)	)	PUNCT
inlawrev-3509	100	7	excluded	exclude	VERB
inlawrev-3509	100	8	from	from	ADP
inlawrev-3509	100	9	gross	gross	ADJ
inlawrev-3509	100	10	income	income	NOUN
inlawrev-3509	100	11	"	"	PUNCT
inlawrev-3509	100	12	damages	damage	NOUN
inlawrev-3509	100	13	.	.	PUNCT
inlawrev-3509	100	14	.	.	PUNCT
inlawrev-3509	100	15	.	.	PUNCT
inlawrev-3509	101	1	received	receive	VERB
inlawrev-3509	101	2	...	...	PUNCT
inlawrev-3509	101	3	on	on	ADP
inlawrev-3509	101	4	account	account	NOUN
inlawrev-3509	101	5	of	of	ADP
inlawrev-3509	101	6	personal	personal	ADJ
inlawrev-3509	101	7	injuries	injury	NOUN
inlawrev-3509	101	8	or	or	CCONJ
inlawrev-3509	101	9	sickness	sickness	NOUN
inlawrev-3509	101	10	.	.	PUNCT
inlawrev-3509	101	11	"	"	PUNCT
inlawrev-3509	101	12	i.r.c	i.r.c	NOUN
inlawrev-3509	101	13	.	.	PUNCT
inlawrev-3509	102	1	§	§	PROPN
inlawrev-3509	102	2	1	1	NUM
inlawrev-3509	102	3	04(a)(2	04(a)(2	NUM
inlawrev-3509	102	4	)	)	PUNCT
inlawrev-3509	102	5	(	(	PUNCT
inlawrev-3509	102	6	1	1	NUM
inlawrev-3509	102	7	994	994	NUM
inlawrev-3509	102	8	&	&	CCONJ
inlawrev-3509	102	9	supp	supp	PROPN
inlawrev-3509	102	10	.	.	PUNCT
inlawrev-3509	103	1	v	v	X
inlawrev-3509	103	2	1	1	NUM
inlawrev-3509	103	3	999	999	NUM
inlawrev-3509	103	4	)	)	PUNCT
inlawrev-3509	103	5	.	.	PUNCT
inlawrev-3509	104	1	the	the	DET
inlawrev-3509	104	2	exclusion	exclusion	NOUN
inlawrev-3509	104	3	was	be	AUX
inlawrev-3509	104	4	added	add	VERB
inlawrev-3509	104	5	to	to	ADP
inlawrev-3509	104	6	the	the	DET
inlawrev-3509	104	7	code	code	NOUN
inlawrev-3509	104	8	in\9\s	in\9\s	PROPN
inlawrev-3509	104	9	.	.	PUNCT
inlawrev-3509	105	1	see	see	VERB
inlawrev-3509	105	2	alangunn	alangunn	PROPN
inlawrev-3509	105	3	&	&	CCONJ
inlawrev-3509	105	4	larry	larry	PROPN
inlawrev-3509	105	5	d.	d.	PROPN
inlawrev-3509	105	6	ward	ward	PROPN
inlawrev-3509	105	7	,	,	PUNCT
inlawrev-3509	105	8	cases	case	NOUN
inlawrev-3509	105	9	,	,	PUNCT
inlawrev-3509	105	10	text	text	NOUN
inlawrev-3509	105	11	and	and	CCONJ
inlawrev-3509	105	12	problems	problem	NOUN
inlawrev-3509	105	13	on	on	ADP
inlawrev-3509	105	14	federal	federal	ADJ
inlawrev-3509	105	15	income	income	NOUN
inlawrev-3509	105	16	taxation	taxation	NOUN
inlawrev-3509	105	17	146	146	NUM
inlawrev-3509	105	18	(	(	PUNCT
inlawrev-3509	105	19	3d	3d	PROPN
inlawrev-3509	105	20	ed	ed	NOUN
inlawrev-3509	105	21	.	.	PROPN
inlawrev-3509	105	22	1995	1995	NUM
inlawrev-3509	105	23	)	)	PUNCT
inlawrev-3509	105	24	.	.	PUNCT
inlawrev-3509	106	1	29	29	NUM
inlawrev-3509	106	2	.	.	X
inlawrev-3509	106	3	504	504	NUM
inlawrev-3509	106	4	u.s	u.s	PROPN
inlawrev-3509	106	5	.	.	PROPN
inlawrev-3509	106	6	229	229	NUM
inlawrev-3509	106	7	(	(	PUNCT
inlawrev-3509	106	8	1992	1992	NUM
inlawrev-3509	106	9	)	)	PUNCT
inlawrev-3509	106	10	.	.	PUNCT
inlawrev-3509	107	1	30	30	NUM
inlawrev-3509	107	2	.	.	X
inlawrev-3509	108	1	515	515	NUM
inlawrev-3509	108	2	u.s	u.s	PROPN
inlawrev-3509	108	3	.	.	PROPN
inlawrev-3509	108	4	323	323	NUM
inlawrev-3509	108	5	(	(	PUNCT
inlawrev-3509	108	6	1995	1995	NUM
inlawrev-3509	108	7	)	)	PUNCT
inlawrev-3509	108	8	.	.	PUNCT
inlawrev-3509	109	1	31	31	NUM
inlawrev-3509	109	2	.	.	PUNCT
inlawrev-3509	109	3	i.r.c	i.r.c	NOUN
inlawrev-3509	109	4	.	.	PUNCT
inlawrev-3509	110	1	§	§	PROPN
inlawrev-3509	110	2	104	104	NUM
inlawrev-3509	110	3	(	(	PUNCT
inlawrev-3509	110	4	1994	1994	NUM
inlawrev-3509	110	5	&	&	CCONJ
inlawrev-3509	110	6	supp	supp	PROPN
inlawrev-3509	110	7	.	.	PUNCT
inlawrev-3509	111	1	v	v	ADP
inlawrev-3509	111	2	1999	1999	NUM
inlawrev-3509	111	3	)	)	PUNCT
inlawrev-3509	111	4	.	.	PUNCT
inlawrev-3509	112	1	congress	congress	PROPN
inlawrev-3509	112	2	enacted	enact	VERB
inlawrev-3509	112	3	the	the	DET
inlawrev-3509	112	4	amendment	amendment	NOUN
inlawrev-3509	112	5	as	as	ADP
inlawrev-3509	112	6	part	part	NOUN
inlawrev-3509	112	7	of	of	ADP
inlawrev-3509	112	8	the	the	DET
inlawrev-3509	112	9	small	small	ADJ
inlawrev-3509	112	10	business	business	NOUN
inlawrev-3509	112	11	jobs	job	NOUN
inlawrev-3509	112	12	protection	protection	PROPN
inlawrev-3509	112	13	act	act	NOUN
inlawrev-3509	112	14	of	of	ADP
inlawrev-3509	112	15	1996	1996	NUM
inlawrev-3509	112	16	.	.	PUNCT
inlawrev-3509	113	1	i	i	PRON
inlawrev-3509	113	2	d.	d.	PROPN
inlawrev-3509	113	3	32	32	NUM
inlawrev-3509	113	4	.	.	PUNCT
inlawrev-3509	114	1	see	see	VERB
inlawrev-3509	114	2	laura	laura	PROPN
inlawrev-3509	114	3	sager	sager	PROPN
inlawrev-3509	114	4	&	&	CCONJ
inlawrev-3509	114	5	stephen	stephen	PROPN
inlawrev-3509	114	6	cohen	cohen	PROPN
inlawrev-3509	114	7	,	,	PUNCT
inlawrev-3509	114	8	how	how	SCONJ
inlawrev-3509	114	9	the	the	DET
inlawrev-3509	114	10	income	income	NOUN
inlawrev-3509	114	11	tax	tax	NOUN
inlawrev-3509	114	12	undermines	undermine	VERB
inlawrev-3509	114	13	civil	civil	ADJ
inlawrev-3509	114	14	rights	right	NOUN
inlawrev-3509	114	15	law	law	NOUN
inlawrev-3509	114	16	,	,	PUNCT
inlawrev-3509	114	17	200	200	NUM
inlawrev-3509	114	18	1	1	NUM
inlawrev-3509	114	19	]	]	PUNCT
inlawrev-3509	114	20	amending	amend	VERB
inlawrev-3509	114	21	the	the	DET
inlawrev-3509	114	22	internal	internal	ADJ
inlawrev-3509	114	23	revenue	revenue	NOUN
inlawrev-3509	114	24	code	code	NOUN
inlawrev-3509	114	25	249	249	NUM
inlawrev-3509	114	26	given	give	VERB
inlawrev-3509	114	27	that	that	SCONJ
inlawrev-3509	114	28	damages	damage	NOUN
inlawrev-3509	114	29	for	for	ADP
inlawrev-3509	114	30	nonphysical	nonphysical	ADJ
inlawrev-3509	114	31	injuries	injury	NOUN
inlawrev-3509	114	32	are	be	AUX
inlawrev-3509	114	33	now	now	ADV
inlawrev-3509	114	34	taxable	taxable	ADJ
inlawrev-3509	114	35	,	,	PUNCT
inlawrev-3509	114	36	determining	determine	VERB
inlawrev-3509	114	37	how	how	SCONJ
inlawrev-3509	114	38	to	to	PART
inlawrev-3509	114	39	treat	treat	VERB
inlawrev-3509	114	40	legal	legal	ADJ
inlawrev-3509	114	41	fees	fee	NOUN
inlawrev-3509	114	42	in	in	ADP
inlawrev-3509	114	43	such	such	ADJ
inlawrev-3509	114	44	cases	case	NOUN
inlawrev-3509	114	45	is	be	AUX
inlawrev-3509	114	46	particularly	particularly	ADV
inlawrev-3509	114	47	important	important	ADJ
inlawrev-3509	114	48	.	.	PUNCT
inlawrev-3509	114	49	"	"	PUNCT
inlawrev-3509	115	1	however	however	ADV
inlawrev-3509	115	2	,	,	PUNCT
inlawrev-3509	115	3	a	a	DET
inlawrev-3509	115	4	conflict	conflict	NOUN
inlawrev-3509	115	5	exists	exist	VERB
inlawrev-3509	115	6	among	among	ADP
inlawrev-3509	115	7	the	the	DET
inlawrev-3509	115	8	federal	federal	ADJ
inlawrev-3509	115	9	circuits	circuit	NOUN
inlawrev-3509	115	10	as	as	ADP
inlawrev-3509	115	11	to	to	ADP
inlawrev-3509	115	12	whether	whether	SCONJ
inlawrev-3509	115	13	attorney	attorney	NOUN
inlawrev-3509	115	14	fees	fee	NOUN
inlawrev-3509	115	15	awarded	award	VERB
inlawrev-3509	115	16	in	in	ADP
inlawrev-3509	115	17	settlements	settlement	NOUN
inlawrev-3509	115	18	or	or	CCONJ
inlawrev-3509	115	19	judgments	judgment	NOUN
inlawrev-3509	115	20	for	for	ADP
inlawrev-3509	115	21	nonphysical	nonphysical	ADJ
inlawrev-3509	115	22	injury	injury	NOUN
inlawrev-3509	115	23	can	can	AUX
inlawrev-3509	115	24	be	be	AUX
inlawrev-3509	115	25	excluded	exclude	VERB
inlawrev-3509	115	26	from	from	ADP
inlawrev-3509	115	27	gross	gross	ADJ
inlawrev-3509	115	28	income	income	NOUN
inlawrev-3509	115	29	for	for	ADP
inlawrev-3509	115	30	federal	federal	ADJ
inlawrev-3509	115	31	income	income	NOUN
inlawrev-3509	115	32	tax	tax	NOUN
inlawrev-3509	115	33	purposes.^	purposes.^	NOUN
inlawrev-3509	115	34	'	'	NOUN
inlawrev-3509	115	35	*	*	PUNCT
inlawrev-3509	115	36	although	although	SCONJ
inlawrev-3509	115	37	attorney	attorney	NOUN
inlawrev-3509	115	38	fees	fee	NOUN
inlawrev-3509	115	39	are	be	AUX
inlawrev-3509	115	40	not	not	PART
inlawrev-3509	115	41	expressly	expressly	ADV
inlawrev-3509	115	42	excluded	exclude	VERB
inlawrev-3509	115	43	from	from	ADP
inlawrev-3509	115	44	gross	gross	ADJ
inlawrev-3509	115	45	income	income	NOUN
inlawrev-3509	115	46	in	in	ADP
inlawrev-3509	115	47	the	the	DET
inlawrev-3509	115	48	code	code	NOUN
inlawrev-3509	115	49	,	,	PUNCT
inlawrev-3509	115	50	some	some	DET
inlawrev-3509	115	51	courts	court	NOUN
inlawrev-3509	115	52	have	have	AUX
inlawrev-3509	115	53	held	hold	VERB
inlawrev-3509	115	54	that	that	SCONJ
inlawrev-3509	115	55	attorney	attorney	NOUN
inlawrev-3509	115	56	fees	fee	NOUN
inlawrev-3509	115	57	awarded	award	VERB
inlawrev-3509	115	58	in	in	ADP
inlawrev-3509	115	59	a	a	DET
inlawrev-3509	115	60	settlement	settlement	NOUN
inlawrev-3509	115	61	or	or	CCONJ
inlawrev-3509	115	62	judgment	judgment	NOUN
inlawrev-3509	115	63	should	should	AUX
inlawrev-3509	115	64	not	not	PART
inlawrev-3509	115	65	be	be	AUX
inlawrev-3509	115	66	included	include	VERB
inlawrev-3509	115	67	in	in	ADP
inlawrev-3509	115	68	a	a	DET
inlawrev-3509	115	69	plaintifftaxpayer	plaintifftaxpayer	NOUN
inlawrev-3509	115	70	's	's	PART
inlawrev-3509	115	71	gross	gross	ADJ
inlawrev-3509	115	72	income.^^	income.^^	NOUN
inlawrev-3509	115	73	other	other	ADJ
inlawrev-3509	115	74	courts	court	NOUN
inlawrev-3509	115	75	have	have	AUX
inlawrev-3509	115	76	applied	apply	VERB
inlawrev-3509	115	77	the	the	DET
inlawrev-3509	115	78	assignment	assignment	NOUN
inlawrev-3509	115	79	of	of	ADP
inlawrev-3509	115	80	income	income	NOUN
inlawrev-3509	115	81	doctrine^^	doctrine^^	NOUN
inlawrev-3509	115	82	and	and	CCONJ
inlawrev-3509	115	83	held	hold	VERB
inlawrev-3509	115	84	that	that	SCONJ
inlawrev-3509	115	85	plaintiffs	plaintiff	NOUN
inlawrev-3509	115	86	can	can	AUX
inlawrev-3509	115	87	not	not	PART
inlawrev-3509	115	88	assign	assign	VERB
inlawrev-3509	115	89	to	to	ADP
inlawrev-3509	115	90	their	their	PRON
inlawrev-3509	115	91	attorneys	attorney	NOUN
inlawrev-3509	115	92	the	the	DET
inlawrev-3509	115	93	portion	portion	NOUN
inlawrev-3509	115	94	of	of	ADP
inlawrev-3509	115	95	their	their	PRON
inlawrev-3509	115	96	recoveries	recovery	NOUN
inlawrev-3509	115	97	awarded	award	VERB
inlawrev-3509	115	98	as	as	ADP
inlawrev-3509	115	99	attorney	attorney	NOUN
inlawrev-3509	115	100	fees.^^	fees.^^	PUNCT
inlawrev-3509	115	101	although	although	SCONJ
inlawrev-3509	115	102	those	those	DET
inlawrev-3509	115	103	courts	court	NOUN
inlawrev-3509	115	104	allowed	allow	VERB
inlawrev-3509	115	105	plaintiffs	plaintiff	NOUN
inlawrev-3509	115	106	to	to	PART
inlawrev-3509	115	107	deduct	deduct	VERB
inlawrev-3509	115	108	such	such	ADJ
inlawrev-3509	115	109	legal	legal	ADJ
inlawrev-3509	115	110	fees	fee	NOUN
inlawrev-3509	115	111	as	as	ADP
inlawrev-3509	115	112	a	a	DET
inlawrev-3509	115	113	miscellaneous	miscellaneous	ADJ
inlawrev-3509	115	114	itemized	itemize	VERB
inlawrev-3509	115	115	deduction	deduction	NOUN
inlawrev-3509	115	116	,	,	PUNCT
inlawrev-3509	115	117	the	the	DET
inlawrev-3509	115	118	result	result	NOUN
inlawrev-3509	115	119	in	in	ADP
inlawrev-3509	115	120	too	too	ADV
inlawrev-3509	115	121	many	many	ADJ
inlawrev-3509	115	122	cases	case	NOUN
inlawrev-3509	115	123	is	be	AUX
inlawrev-3509	115	124	still	still	ADV
inlawrev-3509	115	125	less	less	ADJ
inlawrev-3509	115	126	than	than	ADP
inlawrev-3509	115	127	fair	fair	ADJ
inlawrev-3509	115	128	,	,	PUNCT
inlawrev-3509	115	129	as	as	SCONJ
inlawrev-3509	115	130	illustrated	illustrate	VERB
inlawrev-3509	115	131	by	by	ADP
inlawrev-3509	115	132	the	the	DET
inlawrev-3509	115	133	result	result	NOUN
inlawrev-3509	115	134	in	in	ADP
inlawrev-3509	115	135	lyons	lyon	NOUN
inlawrev-3509	115	136	'	'	PART
inlawrev-3509	115	137	case	case	NOUN
inlawrev-3509	115	138	.	.	PUNCT
inlawrev-3509	116	1	a.	a.	NOUN
inlawrev-3509	116	2	cases	case	NOUN
inlawrev-3509	116	3	where	where	SCONJ
inlawrev-3509	116	4	courts	court	NOUN
inlawrev-3509	116	5	have	have	AUX
inlawrev-3509	116	6	allowed	allow	VERB
inlawrev-3509	116	7	plaintiffto	plaintiffto	NOUN
inlawrev-3509	116	8	exclude	exclude	VERB
inlawrev-3509	116	9	legal	legal	ADJ
inlawrev-3509	116	10	fees	fee	NOUN
inlawrev-3509	116	11	some	some	DET
inlawrev-3509	116	12	federal	federal	ADJ
inlawrev-3509	116	13	circuits	circuit	NOUN
inlawrev-3509	116	14	have	have	AUX
inlawrev-3509	116	15	allowed	allow	VERB
inlawrev-3509	116	16	nonphysical	nonphysical	ADJ
inlawrev-3509	116	17	injury	injury	NOUN
inlawrev-3509	116	18	plaintiffs	plaintiff	NOUN
inlawrev-3509	116	19	to	to	PART
inlawrev-3509	116	20	exclude	exclude	VERB
inlawrev-3509	116	21	attorney	attorney	NOUN
inlawrev-3509	116	22	fees	fee	NOUN
inlawrev-3509	116	23	awarded	award	VERB
inlawrev-3509	116	24	in	in	ADP
inlawrev-3509	116	25	settlements	settlement	NOUN
inlawrev-3509	116	26	or	or	CCONJ
inlawrev-3509	116	27	judgments	judgment	NOUN
inlawrev-3509	116	28	from	from	ADP
inlawrev-3509	116	29	their	their	PRON
inlawrev-3509	116	30	gross	gross	ADJ
inlawrev-3509	116	31	income	income	NOUN
inlawrev-3509	116	32	.	.	PUNCT
inlawrev-3509	117	1	in	in	ADP
inlawrev-3509	117	2	cotnam	cotnam	PROPN
inlawrev-3509	117	3	v.	v.	ADP
inlawrev-3509	117	4	commissioner^^^	commissioner^^^	PROPN
inlawrev-3509	117	5	the	the	DET
inlawrev-3509	117	6	fifth	fifth	ADJ
inlawrev-3509	117	7	circuit	circuit	NOUN
inlawrev-3509	117	8	held	hold	VERB
inlawrev-3509	117	9	that	that	SCONJ
inlawrev-3509	117	10	the	the	DET
inlawrev-3509	117	11	plaintiffs	plaintiffs	PROPN
inlawrev-3509	117	12	attorney	attorney	NOUN
inlawrev-3509	117	13	fee	fee	NOUN
inlawrev-3509	117	14	award	award	NOUN
inlawrev-3509	117	15	was	be	AUX
inlawrev-3509	117	16	not	not	PART
inlawrev-3509	117	17	gross	gross	ADJ
inlawrev-3509	117	18	income	income	NOUN
inlawrev-3509	117	19	because	because	SCONJ
inlawrev-3509	117	20	alabama	alabama	PROPN
inlawrev-3509	117	21	law	law	NOUN
inlawrev-3509	117	22	granted	grant	VERB
inlawrev-3509	117	23	the	the	DET
inlawrev-3509	117	24	plaintiffs	plaintiff	NOUN
inlawrev-3509	117	25	73	73	NUM
inlawrev-3509	117	26	s.	s.	PROPN
inlawrev-3509	117	27	cal	cal	PROPN
inlawrev-3509	117	28	.	.	PUNCT
inlawrev-3509	118	1	l.	l.	PROPN
inlawrev-3509	118	2	rev	rev	PROPN
inlawrev-3509	118	3	.	.	PROPN
inlawrev-3509	118	4	1075	1075	NUM
inlawrev-3509	118	5	,	,	PUNCT
inlawrev-3509	118	6	1079	1079	NUM
inlawrev-3509	118	7	(	(	PUNCT
inlawrev-3509	118	8	2000	2000	NUM
inlawrev-3509	118	9	)	)	PUNCT
inlawrev-3509	118	10	.	.	PUNCT
inlawrev-3509	119	1	33	33	NUM
inlawrev-3509	119	2	.	.	PUNCT
inlawrev-3509	120	1	i	i	PRON
inlawrev-3509	120	2	d.	d.	PROPN
inlawrev-3509	120	3	incidentally	incidentally	ADV
inlawrev-3509	120	4	,	,	PUNCT
inlawrev-3509	120	5	at	at	ADP
inlawrev-3509	120	6	least	least	ADV
inlawrev-3509	120	7	one	one	NUM
inlawrev-3509	120	8	estimate	estimate	NOUN
inlawrev-3509	120	9	places	place	VERB
inlawrev-3509	120	10	the	the	DET
inlawrev-3509	120	11	additional	additional	ADJ
inlawrev-3509	120	12	revenue	revenue	NOUN
inlawrev-3509	120	13	raised	raise	VERB
inlawrev-3509	120	14	by	by	ADP
inlawrev-3509	120	15	the	the	DET
inlawrev-3509	120	16	1996	1996	NUM
inlawrev-3509	120	17	amendment	amendment	NOUN
inlawrev-3509	120	18	code	code	NOUN
inlawrev-3509	120	19	section	section	NOUN
inlawrev-3509	120	20	104	104	NUM
inlawrev-3509	120	21	at	at	ADP
inlawrev-3509	120	22	$	$	SYM
inlawrev-3509	120	23	230	230	NUM
inlawrev-3509	120	24	million	million	NUM
inlawrev-3509	120	25	.	.	PUNCT
inlawrev-3509	121	1	marcia	marcia	PROPN
inlawrev-3509	121	2	coyle	coyle	PROPN
inlawrev-3509	121	3	,	,	PUNCT
inlawrev-3509	121	4	u.s	u.s	PROPN
inlawrev-3509	121	5	.	.	PROPN
inlawrev-3509	121	6	tax	tax	NOUN
inlawrev-3509	121	7	on	on	ADP
inlawrev-3509	121	8	damages	damage	NOUN
inlawrev-3509	121	9	under	under	ADP
inlawrev-3509	121	10	fire	fire	NOUN
inlawrev-3509	121	11	,	,	PUNCT
inlawrev-3509	121	12	nat'l	nat'l	PROPN
inlawrev-3509	121	13	l.j	l.j	PROPN
inlawrev-3509	121	14	.	.	PROPN
inlawrev-3509	121	15	,	,	PUNCT
inlawrev-3509	121	16	aug	aug	PROPN
inlawrev-3509	121	17	.	.	PROPN
inlawrev-3509	121	18	9	9	NUM
inlawrev-3509	121	19	,	,	PUNCT
inlawrev-3509	121	20	1999	1999	NUM
inlawrev-3509	121	21	,	,	PUNCT
inlawrev-3509	121	22	at	at	ADP
inlawrev-3509	121	23	al	al	PROPN
inlawrev-3509	121	24	.	.	PROPN
inlawrev-3509	121	25	34	34	NUM
inlawrev-3509	121	26	.	.	PUNCT
inlawrev-3509	121	27	see	see	VERB
inlawrev-3509	121	28	generally	generally	ADV
inlawrev-3509	121	29	robert	robert	PROPN
inlawrev-3509	121	30	w.	w.	PROPN
inlawrev-3509	121	31	wood	wood	PROPN
inlawrev-3509	121	32	,	,	PUNCT
inlawrev-3509	121	33	taxation	taxation	NOUN
inlawrev-3509	121	34	of	of	ADP
inlawrev-3509	121	35	damage	damage	NOUN
inlawrev-3509	121	36	awards	award	NOUN
inlawrev-3509	121	37	and	and	CCONJ
inlawrev-3509	121	38	settlement	settlement	NOUN
inlawrev-3509	121	39	payments	payment	NOUN
inlawrev-3509	121	40	(	(	PUNCT
inlawrev-3509	121	41	2d	2d	NUM
inlawrev-3509	121	42	ed	ed	NOUN
inlawrev-3509	121	43	.	.	PUNCT
inlawrev-3509	122	1	1998);k	1998);k	X
inlawrev-3509	122	2	.	.	X
inlawrev-3509	122	3	spriggs	spriggs	PROPN
inlawrev-3509	122	4	,	,	PUNCT
inlawrev-3509	122	5	1	1	NUM
inlawrev-3509	122	6	representing	represent	VERB
inlawrev-3509	122	7	plaintiffs	plaintiff	NOUN
inlawrev-3509	122	8	fn	fn	PROPN
inlawrev-3509	122	9	title	title	PROPN
inlawrev-3509	122	10	vii	vii	PROPN
inlawrev-3509	122	11	actions	action	NOUN
inlawrev-3509	122	12	,	,	PUNCT
inlawrev-3509	122	13	§	§	PROPN
inlawrev-3509	122	14	1.03	1.03	NUM
inlawrev-3509	122	15	(	(	PUNCT
inlawrev-3509	122	16	2d	2d	NOUN
inlawrev-3509	122	17	.	.	PUNCT
inlawrev-3509	123	1	ed	ed	NOUN
inlawrev-3509	123	2	.	.	PROPN
inlawrev-3509	124	1	1998	1998	NUM
inlawrev-3509	124	2	)	)	PUNCT
inlawrev-3509	125	1	;	;	PUNCT
inlawrev-3509	125	2	sheldon	sheldon	PROPN
inlawrev-3509	125	3	i.	i.	PROPN
inlawrev-3509	125	4	banoff	banoff	PROPN
inlawrev-3509	125	5	&	&	CCONJ
inlawrev-3509	125	6	richard	richard	PROPN
inlawrev-3509	125	7	m.	m.	PROPN
inlawrev-3509	125	8	lipton	lipton	PROPN
inlawrev-3509	125	9	,	,	PUNCT
inlawrev-3509	125	10	whipsaw	whipsaw	NOUN
inlawrev-3509	125	11	on	on	ADP
inlawrev-3509	125	12	settlement	settlement	NOUN
inlawrev-3509	125	13	lawsuits	lawsuit	NOUN
inlawrev-3509	125	14	:	:	PUNCT
inlawrev-3509	125	15	new	new	ADJ
inlawrev-3509	125	16	hope	hope	NOUN
inlawrev-3509	125	17	?	?	PUNCT
inlawrev-3509	125	18	,	,	PUNCT
inlawrev-3509	125	19	92	92	NUM
inlawrev-3509	125	20	j.	j.	NOUN
inlawrev-3509	125	21	tax'n	tax'n	ADP
inlawrev-3509	125	22	190	190	NUM
inlawrev-3509	125	23	(	(	PUNCT
inlawrev-3509	125	24	2000	2000	NUM
inlawrev-3509	125	25	)	)	PUNCT
inlawrev-3509	125	26	;	;	PUNCT
inlawrev-3509	125	27	susan	susan	PROPN
inlawrev-3509	125	28	kalinka	kalinka	PROPN
inlawrev-3509	125	29	,	,	PUNCT
inlawrev-3509	125	30	a.l	a.l	PROPN
inlawrev-3509	125	31	clarks	clark	VERB
inlawrev-3509	125	32	est	est	PROPN
inlawrev-3509	125	33	.	.	PUNCT
inlawrev-3509	126	1	and	and	CCONJ
inlawrev-3509	126	2	the	the	DET
inlawrev-3509	126	3	taxation	taxation	NOUN
inlawrev-3509	126	4	ofcontingent	ofcontingent	NOUN
inlawrev-3509	126	5	fees	fee	NOUN
inlawrev-3509	126	6	paid	pay	VERB
inlawrev-3509	126	7	to	to	ADP
inlawrev-3509	126	8	an	an	DET
inlawrev-3509	126	9	attorney	attorney	NOUN
inlawrev-3509	126	10	,	,	PUNCT
inlawrev-3509	126	11	f?s	f?s	PROPN
inlawrev-3509	126	12	taxes	tax	VERB
inlawrev-3509	126	13	16	16	NUM
inlawrev-3509	126	14	(	(	PUNCT
inlawrev-3509	126	15	2000	2000	NUM
inlawrev-3509	126	16	)	)	PUNCT
inlawrev-3509	126	17	;	;	PUNCT
inlawrev-3509	126	18	john	john	PROPN
inlawrev-3509	126	19	h.	h.	PROPN
inlawrev-3509	126	20	skarbnik	skarbnik	PROPN
inlawrev-3509	126	21	,	,	PUNCT
inlawrev-3509	126	22	new	new	ADJ
inlawrev-3509	126	23	tax	tax	NOUN
inlawrev-3509	126	24	planning	planning	NOUN
inlawrev-3509	126	25	neededfor	neededfor	ADP
inlawrev-3509	126	26	employment	employment	NOUN
inlawrev-3509	126	27	-related	-relate	VERB
inlawrev-3509	126	28	damages	damage	NOUN
inlawrev-3509	126	29	,	,	PUNCT
inlawrev-3509	126	30	26	26	NUM
inlawrev-3509	126	31	tax'n	tax'n	NOUN
inlawrev-3509	126	32	for	for	ADP
inlawrev-3509	126	33	law	law	NOUN
inlawrev-3509	126	34	.	.	PUNCT
inlawrev-3509	127	1	39	39	NUM
inlawrev-3509	127	2	(	(	PUNCT
inlawrev-3509	127	3	1997	1997	NUM
inlawrev-3509	127	4	)	)	PUNCT
inlawrev-3509	127	5	;	;	PUNCT
inlawrev-3509	127	6	william	william	PROPN
inlawrev-3509	127	7	winslow	winslow	PROPN
inlawrev-3509	127	8	,	,	PUNCT
inlawrev-3509	127	9	tax	tax	NOUN
inlawrev-3509	127	10	hell	hell	NOUN
inlawrev-3509	127	11	in	in	ADP
inlawrev-3509	127	12	nonphysical	nonphysical	ADJ
inlawrev-3509	127	13	torts	tort	NOUN
inlawrev-3509	127	14	,	,	PUNCT
inlawrev-3509	127	15	trial	trial	NOUN
inlawrev-3509	127	16	,	,	PUNCT
inlawrev-3509	127	17	may	may	PROPN
inlawrev-3509	127	18	1999	1999	NUM
inlawrev-3509	127	19	;	;	PUNCT
inlawrev-3509	127	20	robert	robert	PROPN
inlawrev-3509	127	21	w.	w.	PROPN
inlawrev-3509	127	22	wood	wood	PROPN
inlawrev-3509	127	23	,	,	PUNCT
inlawrev-3509	127	24	the	the	DET
inlawrev-3509	127	25	plight	plight	NOUN
inlawrev-3509	127	26	of	of	ADP
inlawrev-3509	127	27	the	the	DET
inlawrev-3509	127	28	plaintiff	plaintiff	NOUN
inlawrev-3509	127	29	:	:	PUNCT
inlawrev-3509	127	30	the	the	DET
inlawrev-3509	127	31	tax	tax	NOUN
inlawrev-3509	127	32	treatment	treatment	NOUN
inlawrev-3509	127	33	oflegal	oflegal	NOUN
inlawrev-3509	127	34	fees	fee	NOUN
inlawrev-3509	127	35	,	,	PUNCT
inlawrev-3509	127	36	tax	tax	NOUN
inlawrev-3509	127	37	notes	note	NOUN
inlawrev-3509	127	38	,	,	PUNCT
inlawrev-3509	127	39	at	at	ADP
inlawrev-3509	127	40	nov	nov	PROPN
inlawrev-3509	127	41	.	.	PROPN
inlawrev-3509	127	42	1	1	NUM
inlawrev-3509	127	43	6	6	NUM
inlawrev-3509	127	44	,	,	PUNCT
inlawrev-3509	127	45	1	1	NUM
inlawrev-3509	127	46	998	998	NUM
inlawrev-3509	127	47	,	,	PUNCT
inlawrev-3509	127	48	98	98	NUM
inlawrev-3509	127	49	tnt	tnt	PROPN
inlawrev-3509	127	50	220101	220101	NUM
inlawrev-3509	127	51	;	;	PUNCT
inlawrev-3509	127	52	jared	jared	PROPN
inlawrev-3509	127	53	a.	a.	PROPN
inlawrev-3509	127	54	khokhar	khokhar	PROPN
inlawrev-3509	127	55	,	,	PUNCT
inlawrev-3509	127	56	tax	tax	NOUN
inlawrev-3509	127	57	aspects	aspect	NOUN
inlawrev-3509	127	58	ofsettlements	ofsettlement	NOUN
inlawrev-3509	127	59	&	&	CCONJ
inlawrev-3509	127	60	judgments	judgment	NOUN
inlawrev-3509	127	61	,	,	PUNCT
inlawrev-3509	127	62	522	522	NUM
inlawrev-3509	127	63	-	-	PUNCT
inlawrev-3509	127	64	2d	2d	NUM
inlawrev-3509	127	65	tax	tax	NOUN
inlawrev-3509	127	66	mgmt	mgmt	NOUN
inlawrev-3509	127	67	.	.	PUNCT
inlawrev-3509	128	1	(	(	PUNCT
inlawrev-3509	128	2	bna	bna	PROPN
inlawrev-3509	128	3	)	)	PUNCT
inlawrev-3509	128	4	(	(	PUNCT
inlawrev-3509	128	5	2000	2000	NUM
inlawrev-3509	128	6	)	)	PUNCT
inlawrev-3509	128	7	.	.	PUNCT
inlawrev-3509	129	1	35	35	NUM
inlawrev-3509	129	2	.	.	PUNCT
inlawrev-3509	130	1	davis	davis	PROPN
inlawrev-3509	130	2	v.	v.	ADP
inlawrev-3509	130	3	comm'r	comm'r	PROPN
inlawrev-3509	130	4	,	,	PUNCT
inlawrev-3509	130	5	210	210	NUM
inlawrev-3509	130	6	f.3d	f.3d	NUM
inlawrev-3509	130	7	1346	1346	NUM
inlawrev-3509	130	8	(	(	PUNCT
inlawrev-3509	130	9	1	1	NUM
inlawrev-3509	130	10	1th	1th	ADJ
inlawrev-3509	130	11	cir	cir	NOUN
inlawrev-3509	130	12	.	.	PROPN
inlawrev-3509	130	13	2000	2000	NUM
inlawrev-3509	130	14	)	)	PUNCT
inlawrev-3509	130	15	;	;	PUNCT
inlawrev-3509	130	16	estate	estate	NOUN
inlawrev-3509	130	17	ofclarks	ofclark	NOUN
inlawrev-3509	130	18	v.	v.	ADP
inlawrev-3509	130	19	united	united	PROPN
inlawrev-3509	130	20	states	states	PROPN
inlawrev-3509	130	21	,	,	PUNCT
inlawrev-3509	130	22	202	202	NUM
inlawrev-3509	130	23	f.3d	f.3d	NUM
inlawrev-3509	130	24	854	854	NUM
inlawrev-3509	130	25	(	(	PUNCT
inlawrev-3509	130	26	6th	6th	ADJ
inlawrev-3509	130	27	cir	cir	NOUN
inlawrev-3509	130	28	.	.	PROPN
inlawrev-3509	130	29	2000	2000	NUM
inlawrev-3509	130	30	)	)	PUNCT
inlawrev-3509	130	31	;	;	PUNCT
inlawrev-3509	130	32	cotnam	cotnam	NOUN
inlawrev-3509	130	33	v.	v.	ADP
inlawrev-3509	130	34	comm'r	comm'r	NOUN
inlawrev-3509	130	35	,	,	PUNCT
inlawrev-3509	130	36	263	263	NUM
inlawrev-3509	130	37	f.2d	f.2d	SYM
inlawrev-3509	130	38	119	119	NUM
inlawrev-3509	130	39	(	(	PUNCT
inlawrev-3509	130	40	5th	5th	ADJ
inlawrev-3509	130	41	cir	cir	NOUN
inlawrev-3509	130	42	.	.	PUNCT
inlawrev-3509	130	43	1959	1959	NUM
inlawrev-3509	130	44	)	)	PUNCT
inlawrev-3509	130	45	.	.	PUNCT
inlawrev-3509	131	1	36	36	NUM
inlawrev-3509	131	2	.	.	PUNCT
inlawrev-3509	132	1	the	the	DET
inlawrev-3509	132	2	assignment	assignment	NOUN
inlawrev-3509	132	3	of	of	ADP
inlawrev-3509	132	4	income	income	NOUN
inlawrev-3509	132	5	doctrine	doctrine	NOUN
inlawrev-3509	132	6	also	also	ADV
inlawrev-3509	132	7	known	know	VERB
inlawrev-3509	132	8	as	as	ADP
inlawrev-3509	132	9	the	the	DET
inlawrev-3509	132	10	"	"	PUNCT
inlawrev-3509	132	11	fruit	fruit	NOUN
inlawrev-3509	132	12	of	of	ADP
inlawrev-3509	132	13	the	the	DET
inlawrev-3509	132	14	tree	tree	NOUN
inlawrev-3509	132	15	"	"	PUNCT
inlawrev-3509	132	16	doctrine	doctrine	NOUN
inlawrev-3509	132	17	was	be	AUX
inlawrev-3509	132	18	established	establish	VERB
inlawrev-3509	132	19	in	in	ADP
inlawrev-3509	132	20	lucas	lucas	PROPN
inlawrev-3509	132	21	v.	v.	PROPN
inlawrev-3509	132	22	earl	earl	PROPN
inlawrev-3509	132	23	,	,	PUNCT
inlawrev-3509	132	24	281	281	NUM
inlawrev-3509	132	25	u.s	u.s	PROPN
inlawrev-3509	132	26	.	.	PROPN
inlawrev-3509	132	27	ill	ill	PROPN
inlawrev-3509	132	28	,	,	PUNCT
inlawrev-3509	132	29	115	115	NUM
inlawrev-3509	132	30	(	(	PUNCT
inlawrev-3509	132	31	1930	1930	NUM
inlawrev-3509	132	32	)	)	PUNCT
inlawrev-3509	132	33	(	(	PUNCT
inlawrev-3509	132	34	holding	hold	VERB
inlawrev-3509	132	35	that	that	SCONJ
inlawrev-3509	132	36	the	the	DET
inlawrev-3509	132	37	income	income	NOUN
inlawrev-3509	132	38	tax	tax	NOUN
inlawrev-3509	132	39	is	be	AUX
inlawrev-3509	132	40	imposed	impose	VERB
inlawrev-3509	132	41	on	on	ADP
inlawrev-3509	132	42	the	the	DET
inlawrev-3509	132	43	income	income	NOUN
inlawrev-3509	132	44	of	of	ADP
inlawrev-3509	132	45	those	those	PRON
inlawrev-3509	132	46	who	who	PRON
inlawrev-3509	132	47	earned	earn	VERB
inlawrev-3509	132	48	it	it	PRON
inlawrev-3509	132	49	and	and	CCONJ
inlawrev-3509	132	50	thus	thus	ADV
inlawrev-3509	132	51	,	,	PUNCT
inlawrev-3509	132	52	"	"	PUNCT
inlawrev-3509	132	53	no	no	DET
inlawrev-3509	132	54	distinction	distinction	NOUN
inlawrev-3509	132	55	can	can	AUX
inlawrev-3509	132	56	be	be	AUX
inlawrev-3509	132	57	taken	take	VERB
inlawrev-3509	132	58	according	accord	VERB
inlawrev-3509	132	59	to	to	ADP
inlawrev-3509	132	60	the	the	DET
inlawrev-3509	132	61	motives	motive	NOUN
inlawrev-3509	132	62	leading	lead	VERB
inlawrev-3509	132	63	to	to	ADP
inlawrev-3509	132	64	the	the	DET
inlawrev-3509	132	65	arrangement	arrangement	NOUN
inlawrev-3509	132	66	by	by	ADP
inlawrev-3509	132	67	which	which	PRON
inlawrev-3509	132	68	thefruits	thefruit	NOUN
inlawrev-3509	132	69	are	be	AUX
inlawrev-3509	132	70	attributed	attribute	VERB
inlawrev-3509	132	71	to	to	ADP
inlawrev-3509	132	72	a	a	DET
inlawrev-3509	132	73	different	different	ADJ
inlawrev-3509	132	74	tree	tree	NOUN
inlawrev-3509	132	75	from	from	ADP
inlawrev-3509	132	76	that	that	PRON
inlawrev-3509	132	77	on	on	ADP
inlawrev-3509	132	78	which	which	PRON
inlawrev-3509	132	79	they	they	PRON
inlawrev-3509	132	80	grew	grow	VERB
inlawrev-3509	132	81	.	.	PUNCT
inlawrev-3509	132	82	"	"	PUNCT
inlawrev-3509	132	83	)	)	PUNCT
inlawrev-3509	133	1	(	(	PUNCT
inlawrev-3509	133	2	emphasis	emphasis	NOUN
inlawrev-3509	133	3	added	add	VERB
inlawrev-3509	133	4	)	)	PUNCT
inlawrev-3509	133	5	;	;	PUNCT
inlawrev-3509	133	6	see	see	AUX
inlawrev-3509	133	7	also	also	ADV
inlawrev-3509	133	8	helvering	helvere	VERB
inlawrev-3509	133	9	v.	v.	ADP
inlawrev-3509	133	10	horst	horst	PROPN
inlawrev-3509	133	11	,	,	PUNCT
inlawrev-3509	133	12	311	311	NUM
inlawrev-3509	133	13	u.s	u.s	PROPN
inlawrev-3509	133	14	.	.	PROPN
inlawrev-3509	133	15	1	1	NUM
inlawrev-3509	133	16	12	12	NUM
inlawrev-3509	133	17	(	(	PUNCT
inlawrev-3509	133	18	1940	1940	NUM
inlawrev-3509	133	19	)	)	PUNCT
inlawrev-3509	133	20	.	.	PUNCT
inlawrev-3509	134	1	37	37	NUM
inlawrev-3509	134	2	.	.	PUNCT
inlawrev-3509	135	1	coady	coady	PROPN
inlawrev-3509	135	2	v.	v.	ADP
inlawrev-3509	135	3	comm'r	comm'r	PROPN
inlawrev-3509	135	4	,	,	PUNCT
inlawrev-3509	135	5	213	213	NUM
inlawrev-3509	135	6	f.3d	f.3d	NUM
inlawrev-3509	135	7	1	1	NUM
inlawrev-3509	135	8	187	187	NUM
inlawrev-3509	135	9	(	(	PUNCT
inlawrev-3509	135	10	9th	9th	ADJ
inlawrev-3509	135	11	cir	cir	NOUN
inlawrev-3509	135	12	.	.	PROPN
inlawrev-3509	135	13	2000	2000	NUM
inlawrev-3509	135	14	)	)	PUNCT
inlawrev-3509	135	15	,	,	PUNCT
inlawrev-3509	135	16	cert	cert	NOUN
inlawrev-3509	135	17	,	,	PUNCT
inlawrev-3509	135	18	denied	deny	VERB
inlawrev-3509	135	19	,	,	PUNCT
inlawrev-3509	135	20	121	121	NUM
inlawrev-3509	135	21	s.	s.	PROPN
inlawrev-3509	135	22	ct	ct	PROPN
inlawrev-3509	135	23	.	.	PROPN
inlawrev-3509	136	1	1604	1604	NUM
inlawrev-3509	136	2	(	(	PUNCT
inlawrev-3509	136	3	2001	2001	NUM
inlawrev-3509	136	4	)	)	PUNCT
inlawrev-3509	136	5	;	;	PUNCT
inlawrev-3509	137	1	alexanderv	alexanderv	NOUN
inlawrev-3509	137	2	.	.	PUNCT
inlawrev-3509	138	1	comm'r	comm'r	NOUN
inlawrev-3509	138	2	,	,	PUNCT
inlawrev-3509	138	3	72f.3d938(lst	72f.3d938(lst	NOUN
inlawrev-3509	138	4	cir	cir	NOUN
inlawrev-3509	138	5	.	.	PUNCT
inlawrev-3509	138	6	1	1	NUM
inlawrev-3509	138	7	995	995	NUM
inlawrev-3509	138	8	)	)	PUNCT
inlawrev-3509	138	9	;	;	PUNCT
inlawrev-3509	138	10	baylin	baylin	PROPN
inlawrev-3509	138	11	v.	v.	PROPN
inlawrev-3509	138	12	united	united	PROPN
inlawrev-3509	138	13	states	states	PROPN
inlawrev-3509	138	14	,	,	PUNCT
inlawrev-3509	138	15	43	43	NUM
inlawrev-3509	138	16	f.3d	f.3d	NUM
inlawrev-3509	138	17	1451	1451	NUM
inlawrev-3509	138	18	(	(	PUNCT
inlawrev-3509	138	19	fed	fed	PROPN
inlawrev-3509	138	20	.	.	PUNCT
inlawrev-3509	138	21	cir	cir	PROPN
inlawrev-3509	138	22	.	.	PROPN
inlawrev-3509	138	23	1995	1995	NUM
inlawrev-3509	138	24	)	)	PUNCT
inlawrev-3509	138	25	.	.	PUNCT
inlawrev-3509	139	1	38	38	NUM
inlawrev-3509	139	2	.	.	NUM
inlawrev-3509	139	3	263	263	NUM
inlawrev-3509	139	4	f.2d	f.2d	X
inlawrev-3509	139	5	at	at	ADP
inlawrev-3509	139	6	125	125	NUM
inlawrev-3509	139	7	.	.	PUNCT
inlawrev-3509	140	1	250	250	NUM
inlawrev-3509	140	2	indiana	indiana	PROPN
inlawrev-3509	140	3	law	law	PROPN
inlawrev-3509	140	4	review	review	NOUN
inlawrev-3509	140	5	[	[	X
inlawrev-3509	140	6	vol	vol	NOUN
inlawrev-3509	140	7	.	.	PUNCT
inlawrev-3509	141	1	35:245	35:245	NUM
inlawrev-3509	141	2	attorneys	attorney	NOUN
inlawrev-3509	141	3	a	a	DET
inlawrev-3509	141	4	right	right	NOUN
inlawrev-3509	141	5	to	to	ADP
inlawrev-3509	141	6	the	the	DET
inlawrev-3509	141	7	fees.^^	fees.^^	PROPN
inlawrev-3509	141	8	alabama	alabama	PROPN
inlawrev-3509	141	9	code	code	PROPN
inlawrev-3509	141	10	provides	provide	VERB
inlawrev-3509	141	11	that	that	SCONJ
inlawrev-3509	141	12	"	"	PUNCT
inlawrev-3509	141	13	attorneys	attorney	NOUN
inlawrev-3509	141	14	at	at	ADP
inlawrev-3509	141	15	law	law	NOUN
inlawrev-3509	141	16	shall	shall	AUX
inlawrev-3509	141	17	have	have	VERB
inlawrev-3509	141	18	the	the	DET
inlawrev-3509	141	19	same	same	ADJ
inlawrev-3509	141	20	right	right	NOUN
inlawrev-3509	141	21	and	and	CCONJ
inlawrev-3509	141	22	power	power	NOUN
inlawrev-3509	141	23	over	over	ADP
inlawrev-3509	141	24	said	say	VERB
inlawrev-3509	141	25	suits	suit	NOUN
inlawrev-3509	141	26	,	,	PUNCT
inlawrev-3509	141	27	judgments	judgment	NOUN
inlawrev-3509	141	28	and	and	CCONJ
inlawrev-3509	141	29	decrees	decree	NOUN
inlawrev-3509	141	30	,	,	PUNCT
inlawrev-3509	141	31	to	to	PART
inlawrev-3509	141	32	enforce	enforce	VERB
inlawrev-3509	141	33	their	their	PRON
inlawrev-3509	141	34	liens	lien	NOUN
inlawrev-3509	141	35	,	,	PUNCT
inlawrev-3509	141	36	as	as	SCONJ
inlawrev-3509	141	37	their	their	PRON
inlawrev-3509	141	38	clients	client	NOUN
inlawrev-3509	141	39	had	have	VERB
inlawrev-3509	141	40	or	or	CCONJ
inlawrev-3509	141	41	may	may	AUX
inlawrev-3509	141	42	have	have	VERB
inlawrev-3509	141	43	for	for	ADP
inlawrev-3509	141	44	the	the	DET
inlawrev-3509	141	45	amount	amount	NOUN
inlawrev-3509	141	46	due	due	ADJ
inlawrev-3509	141	47	thereon	thereon	NOUN
inlawrev-3509	141	48	to	to	ADP
inlawrev-3509	141	49	them	they	PRON
inlawrev-3509	141	50	.	.	PUNCT
inlawrev-3509	142	1	'"*^	'"*^	VERB
inlawrev-3509	142	2	the	the	DET
inlawrev-3509	142	3	existence	existence	NOUN
inlawrev-3509	142	4	of	of	ADP
inlawrev-3509	142	5	the	the	DET
inlawrev-3509	142	6	alabama	alabama	PROPN
inlawrev-3509	142	7	attorney	attorney	PROPN
inlawrev-3509	142	8	lien	lien	PROPN
inlawrev-3509	142	9	statute	statute	PROPN
inlawrev-3509	142	10	led	lead	VERB
inlawrev-3509	142	11	the	the	DET
inlawrev-3509	142	12	cotnam	cotnam	NOUN
inlawrev-3509	142	13	court	court	NOUN
inlawrev-3509	142	14	to	to	PART
inlawrev-3509	142	15	conclude	conclude	VERB
inlawrev-3509	142	16	that	that	PRON
inlawrev-3509	142	17	cotnam	cotnam	NOUN
inlawrev-3509	142	18	never	never	ADV
inlawrev-3509	142	19	had	have	VERB
inlawrev-3509	142	20	rights	right	NOUN
inlawrev-3509	142	21	to	to	ADP
inlawrev-3509	142	22	amounts	amount	NOUN
inlawrev-3509	142	23	subsequently	subsequently	ADV
inlawrev-3509	142	24	paid	pay	VERB
inlawrev-3509	142	25	to	to	ADP
inlawrev-3509	142	26	her	her	PRON
inlawrev-3509	142	27	attorneys	attorney	NOUN
inlawrev-3509	142	28	.	.	PUNCT
inlawrev-3509	143	1	rather	rather	ADV
inlawrev-3509	143	2	,	,	PUNCT
inlawrev-3509	143	3	the	the	DET
inlawrev-3509	143	4	attorneys	attorney	NOUN
inlawrev-3509	143	5	were	be	AUX
inlawrev-3509	143	6	the	the	DET
inlawrev-3509	143	7	sole	sole	ADJ
inlawrev-3509	143	8	owners	owner	NOUN
inlawrev-3509	143	9	ofthat	ofthat	PROPN
inlawrev-3509	143	10	right	right	ADJ
inlawrev-3509	143	11	to	to	PART
inlawrev-3509	143	12	income	income	VERB
inlawrev-3509	143	13	throughout	throughout	ADP
inlawrev-3509	143	14	the	the	DET
inlawrev-3509	143	15	lawsuit	lawsuit	NOUN
inlawrev-3509	143	16	.	.	PUNCT
inlawrev-3509	144	1	"^	"^	X
inlawrev-3509	144	2	'	'	PUNCT
inlawrev-3509	144	3	in	in	ADP
inlawrev-3509	144	4	estate	estate	NOUN
inlawrev-3509	144	5	ofclarks	ofclark	NOUN
inlawrev-3509	144	6	v.	v.	ADP
inlawrev-3509	144	7	united	united	PROPN
inlawrev-3509	144	8	states,^^	states,^^	PROPN
inlawrev-3509	144	9	the	the	DET
inlawrev-3509	144	10	sixth	sixth	ADJ
inlawrev-3509	144	11	circuit	circuit	NOUN
inlawrev-3509	144	12	was	be	AUX
inlawrev-3509	144	13	presented	present	VERB
inlawrev-3509	144	14	with	with	ADP
inlawrev-3509	144	15	the	the	DET
inlawrev-3509	144	16	question	question	NOUN
inlawrev-3509	144	17	ofwhether	ofwhether	NOUN
inlawrev-3509	144	18	clarks	clark	NOUN
inlawrev-3509	144	19	'	'	PART
inlawrev-3509	144	20	gross	gross	ADJ
inlawrev-3509	144	21	income	income	NOUN
inlawrev-3509	144	22	included	include	VERB
inlawrev-3509	144	23	the	the	DET
inlawrev-3509	144	24	full	full	ADJ
inlawrev-3509	144	25	interest	interest	NOUN
inlawrev-3509	144	26	award	award	NOUN
inlawrev-3509	144	27	or	or	CCONJ
inlawrev-3509	144	28	whether	whether	SCONJ
inlawrev-3509	144	29	he	he	PRON
inlawrev-3509	144	30	could	could	AUX
inlawrev-3509	144	31	exclude	exclude	VERB
inlawrev-3509	144	32	from	from	ADP
inlawrev-3509	144	33	his	his	PRON
inlawrev-3509	144	34	gross	gross	ADJ
inlawrev-3509	144	35	income	income	NOUN
inlawrev-3509	144	36	the	the	DET
inlawrev-3509	144	37	portion	portion	NOUN
inlawrev-3509	144	38	paid	pay	VERB
inlawrev-3509	144	39	to	to	ADP
inlawrev-3509	144	40	his	his	PRON
inlawrev-3509	144	41	attorney	attorney	NOUN
inlawrev-3509	144	42	.	.	PUNCT
inlawrev-3509	145	1	clarks	clark	NOUN
inlawrev-3509	145	2	'	'	PART
inlawrev-3509	145	3	attorneys	attorney	NOUN
inlawrev-3509	145	4	were	be	AUX
inlawrev-3509	145	5	paid	pay	VERB
inlawrev-3509	145	6	pursuant	pursuant	ADV
inlawrev-3509	145	7	to	to	ADP
inlawrev-3509	145	8	a	a	DET
inlawrev-3509	145	9	contingency	contingency	NOUN
inlawrev-3509	145	10	fee	fee	NOUN
inlawrev-3509	145	11	agreement	agreement	NOUN
inlawrev-3509	145	12	initiated	initiate	VERB
inlawrev-3509	145	13	prior	prior	ADV
inlawrev-3509	145	14	to	to	ADP
inlawrev-3509	145	15	the	the	DET
inlawrev-3509	145	16	lawsuit	lawsuit	NOUN
inlawrev-3509	145	17	,	,	PUNCT
inlawrev-3509	145	18	but	but	CCONJ
inlawrev-3509	145	19	the	the	DET
inlawrev-3509	145	20	court	court	NOUN
inlawrev-3509	145	21	allowed	allow	VERB
inlawrev-3509	145	22	him	he	PRON
inlawrev-3509	145	23	to	to	PART
inlawrev-3509	145	24	exclude	exclude	VERB
inlawrev-3509	145	25	from	from	ADP
inlawrev-3509	145	26	his	his	PRON
inlawrev-3509	145	27	gross	gross	ADJ
inlawrev-3509	145	28	income	income	NOUN
inlawrev-3509	145	29	the	the	DET
inlawrev-3509	145	30	portion	portion	NOUN
inlawrev-3509	145	31	of	of	ADP
inlawrev-3509	145	32	post	post	ADJ
inlawrev-3509	145	33	-	-	ADJ
inlawrev-3509	145	34	judgment	judgment	ADJ
inlawrev-3509	145	35	interest	interest	NOUN
inlawrev-3509	145	36	that	that	PRON
inlawrev-3509	145	37	was	be	AUX
inlawrev-3509	145	38	paid	pay	VERB
inlawrev-3509	145	39	to	to	ADP
inlawrev-3509	145	40	his	his	PRON
inlawrev-3509	145	41	attorneys	attorney	NOUN
inlawrev-3509	145	42	.	.	PUNCT
inlawrev-3509	146	1	"*^	"*^	NOUN
inlawrev-3509	147	1	the	the	DET
inlawrev-3509	147	2	court	court	NOUN
inlawrev-3509	147	3	reasoned	reason	VERB
inlawrev-3509	147	4	that	that	SCONJ
inlawrev-3509	147	5	the	the	DET
inlawrev-3509	147	6	assignment	assignment	NOUN
inlawrev-3509	147	7	of	of	ADP
inlawrev-3509	147	8	income	income	NOUN
inlawrev-3509	147	9	doctrine	doctrine	NOUN
inlawrev-3509	147	10	did	do	AUX
inlawrev-3509	147	11	not	not	PART
inlawrev-3509	147	12	apply	apply	VERB
inlawrev-3509	147	13	.	.	PUNCT
inlawrev-3509	148	1	'^	'^	NOUN
inlawrev-3509	148	2	'	'	NOUN
inlawrev-3509	148	3	*	*	PUNCT
inlawrev-3509	148	4	rather	rather	ADV
inlawrev-3509	148	5	,	,	PUNCT
inlawrev-3509	148	6	the	the	DET
inlawrev-3509	148	7	court	court	NOUN
inlawrev-3509	148	8	followed	follow	VERB
inlawrev-3509	148	9	the	the	DET
inlawrev-3509	148	10	rule	rule	NOUN
inlawrev-3509	148	11	applied	apply	VERB
inlawrev-3509	148	12	in	in	ADP
inlawrev-3509	148	13	cotnam	cotnam	NOUN
inlawrev-3509	148	14	and	and	CCONJ
inlawrev-3509	148	15	held	hold	VERB
inlawrev-3509	148	16	that	that	SCONJ
inlawrev-3509	148	17	the	the	DET
inlawrev-3509	148	18	michigan	michigan	PROPN
inlawrev-3509	148	19	attorney	attorney	PROPN
inlawrev-3509	148	20	lien	lien	PROPN
inlawrev-3509	148	21	law	law	NOUN
inlawrev-3509	148	22	was	be	AUX
inlawrev-3509	148	23	similar	similar	ADJ
inlawrev-3509	148	24	to	to	ADP
inlawrev-3509	148	25	alabama's	alabama's	VERB
inlawrev-3509	148	26	.	.	PUNCT
inlawrev-3509	148	27	"*^	"*^	PROPN
inlawrev-3509	148	28	similarly	similarly	ADV
inlawrev-3509	148	29	,	,	PUNCT
inlawrev-3509	148	30	the	the	DET
inlawrev-3509	148	31	eleventh	eleventh	ADJ
inlawrev-3509	148	32	circuit	circuit	NOUN
inlawrev-3509	148	33	dutifully	dutifully	ADV
inlawrev-3509	148	34	followed	follow	VERB
inlawrev-3509	148	35	cotnam	cotnam	NOUN
inlawrev-3509	148	36	by	by	ADP
inlawrev-3509	148	37	allowing	allow	VERB
inlawrev-3509	148	38	the	the	DET
inlawrev-3509	148	39	plaintiff	plaintiff	NOUN
inlawrev-3509	148	40	in	in	ADP
inlawrev-3509	148	41	davis	davis	PROPN
inlawrev-3509	148	42	v.	v.	CCONJ
inlawrev-3509	148	43	commissioner^^	commissioner^^	NUM
inlawrev-3509	148	44	to	to	PART
inlawrev-3509	148	45	exclude	exclude	VERB
inlawrev-3509	148	46	a	a	DET
inlawrev-3509	148	47	portion	portion	NOUN
inlawrev-3509	148	48	ofthe	ofthe	PRON
inlawrev-3509	148	49	punitive	punitive	ADJ
inlawrev-3509	148	50	damage	damage	NOUN
inlawrev-3509	148	51	award	award	NOUN
inlawrev-3509	148	52	that	that	PRON
inlawrev-3509	148	53	was	be	AUX
inlawrev-3509	148	54	paid	pay	VERB
inlawrev-3509	148	55	to	to	ADP
inlawrev-3509	148	56	the	the	DET
inlawrev-3509	148	57	plaintiffs	plaintiff	NOUN
inlawrev-3509	148	58	attorneys	attorney	NOUN
inlawrev-3509	148	59	under	under	ADP
inlawrev-3509	148	60	a	a	DET
inlawrev-3509	148	61	contingency	contingency	NOUN
inlawrev-3509	148	62	fee	fee	NOUN
inlawrev-3509	148	63	arrangement	arrangement	NOUN
inlawrev-3509	148	64	.	.	PUNCT
inlawrev-3509	149	1	"*^	"*^	PROPN
inlawrev-3509	149	2	although	although	SCONJ
inlawrev-3509	149	3	the	the	DET
inlawrev-3509	149	4	court	court	NOUN
inlawrev-3509	149	5	reached	reach	VERB
inlawrev-3509	149	6	a	a	DET
inlawrev-3509	149	7	verdict	verdict	NOUN
inlawrev-3509	149	8	favorable	favorable	ADJ
inlawrev-3509	149	9	to	to	ADP
inlawrev-3509	149	10	the	the	DET
inlawrev-3509	149	11	plaintiff	plaintiff	NOUN
inlawrev-3509	149	12	,	,	PUNCT
inlawrev-3509	149	13	it	it	PRON
inlawrev-3509	149	14	acknowledged	acknowledge	VERB
inlawrev-3509	149	15	that	that	SCONJ
inlawrev-3509	149	16	it	it	PRON
inlawrev-3509	149	17	was	be	AUX
inlawrev-3509	149	18	bound	bind	VERB
inlawrev-3509	149	19	by	by	ADP
inlawrev-3509	149	20	cotnam	cotnam	NOUN
inlawrev-3509	149	21	because	because	SCONJ
inlawrev-3509	149	22	it	it	PRON
inlawrev-3509	149	23	was	be	AUX
inlawrev-3509	149	24	required	require	VERB
inlawrev-3509	149	25	to	to	PART
inlawrev-3509	149	26	adopt	adopt	VERB
inlawrev-3509	149	27	as	as	ADP
inlawrev-3509	149	28	binding	bind	VERB
inlawrev-3509	149	29	precedent	precedent	NOUN
inlawrev-3509	149	30	all	all	DET
inlawrev-3509	149	31	the	the	DET
inlawrev-3509	149	32	decisions	decision	NOUN
inlawrev-3509	149	33	of	of	ADP
inlawrev-3509	149	34	the	the	DET
inlawrev-3509	149	35	former	former	ADJ
inlawrev-3509	149	36	fifth	fifth	ADJ
inlawrev-3509	149	37	circuit	circuit	NOUN
inlawrev-3509	149	38	that	that	PRON
inlawrev-3509	149	39	were	be	AUX
inlawrev-3509	149	40	made	make	VERB
inlawrev-3509	149	41	prior	prior	ADV
inlawrev-3509	149	42	to	to	ADP
inlawrev-3509	149	43	september	september	PROPN
inlawrev-3509	149	44	30	30	NUM
inlawrev-3509	149	45	,	,	PUNCT
inlawrev-3509	149	46	1981.*^	1981.*^	NUM
inlawrev-3509	149	47	the	the	DET
inlawrev-3509	149	48	case	case	NOUN
inlawrev-3509	149	49	of	of	ADP
inlawrev-3509	149	50	foster	foster	PROPN
inlawrev-3509	149	51	v.	v.	PROPN
inlawrev-3509	149	52	united	united	PROPN
inlawrev-3509	149	53	states	states	PROPN
inlawrev-3509	149	54	presented	present	VERB
inlawrev-3509	149	55	an	an	DET
inlawrev-3509	149	56	analogous	analogous	ADJ
inlawrev-3509	149	57	situation	situation	NOUN
inlawrev-3509	149	58	.	.	PUNCT
inlawrev-3509	150	1	'	'	PUNCT
inlawrev-3509	151	1	*	*	PUNCT
inlawrev-3509	151	2	^	^	SYM
inlawrev-3509	151	3	39	39	NUM
inlawrev-3509	151	4	.	.	PUNCT
inlawrev-3509	152	1	i	i	PRON
inlawrev-3509	152	2	d.	d.	PROPN
inlawrev-3509	152	3	40	40	NUM
inlawrev-3509	152	4	.	.	PUNCT
inlawrev-3509	153	1	i	i	PRON
inlawrev-3509	153	2	d.	d.	PROPN
inlawrev-3509	153	3	(	(	PUNCT
inlawrev-3509	153	4	citing	cite	VERB
inlawrev-3509	153	5	ala	ala	PROPN
inlawrev-3509	153	6	.	.	PUNCT
inlawrev-3509	154	1	code	code	PROPN
inlawrev-3509	154	2	§	§	PROPN
inlawrev-3509	154	3	46	46	NUM
inlawrev-3509	154	4	-	-	SYM
inlawrev-3509	154	5	64	64	NUM
inlawrev-3509	154	6	(	(	PUNCT
inlawrev-3509	154	7	1940	1940	NUM
inlawrev-3509	154	8	)	)	PUNCT
inlawrev-3509	154	9	)	)	PUNCT
inlawrev-3509	154	10	.	.	PUNCT
inlawrev-3509	155	1	41	41	NUM
inlawrev-3509	155	2	.	.	PUNCT
inlawrev-3509	156	1	i	i	PRON
inlawrev-3509	156	2	d.	d.	PROPN
inlawrev-3509	156	3	42	42	NUM
inlawrev-3509	156	4	.	.	PUNCT
inlawrev-3509	157	1	202	202	NUM
inlawrev-3509	157	2	f.3d	f.3d	NUM
inlawrev-3509	157	3	854	854	NUM
inlawrev-3509	157	4	(	(	PUNCT
inlawrev-3509	157	5	6th	6th	ADJ
inlawrev-3509	157	6	cir	cir	NOUN
inlawrev-3509	157	7	.	.	PROPN
inlawrev-3509	157	8	2000	2000	NUM
inlawrev-3509	157	9	)	)	PUNCT
inlawrev-3509	157	10	.	.	PUNCT
inlawrev-3509	158	1	43	43	NUM
inlawrev-3509	158	2	.	.	PUNCT
inlawrev-3509	159	1	/^.	/^.	PUNCT
inlawrev-3509	159	2	at	at	ADP
inlawrev-3509	159	3	857	857	NUM
inlawrev-3509	159	4	-	-	SYM
inlawrev-3509	159	5	58	58	NUM
inlawrev-3509	159	6	.	.	PUNCT
inlawrev-3509	160	1	44	44	NUM
inlawrev-3509	160	2	.	.	PUNCT
inlawrev-3509	161	1	i	i	PRON
inlawrev-3509	161	2	d	d	PROPN
inlawrev-3509	161	3	45	45	NUM
inlawrev-3509	161	4	.	.	PUNCT
inlawrev-3509	162	1	i	i	PRON
inlawrev-3509	162	2	d.	d.	PROPN
inlawrev-3509	162	3	at	at	ADP
inlawrev-3509	162	4	856	856	NUM
inlawrev-3509	162	5	.	.	PUNCT
inlawrev-3509	163	1	in	in	ADP
inlawrev-3509	163	2	michigan	michigan	PROPN
inlawrev-3509	163	3	,	,	PUNCT
inlawrev-3509	163	4	the	the	DET
inlawrev-3509	163	5	law	law	NOUN
inlawrev-3509	163	6	regarding	regard	VERB
inlawrev-3509	163	7	attorney	attorney	NOUN
inlawrev-3509	163	8	liens	lien	NOUN
inlawrev-3509	163	9	is	be	AUX
inlawrev-3509	163	10	not	not	PART
inlawrev-3509	163	11	statutory	statutory	ADJ
inlawrev-3509	163	12	but	but	CCONJ
inlawrev-3509	163	13	exists	exist	VERB
inlawrev-3509	163	14	under	under	ADP
inlawrev-3509	163	15	common	common	ADJ
inlawrev-3509	163	16	law	law	NOUN
inlawrev-3509	163	17	.	.	PUNCT
inlawrev-3509	164	1	estate	estate	NOUN
inlawrev-3509	164	2	ofclarks	ofclark	NOUN
inlawrev-3509	164	3	v.	v.	ADP
inlawrev-3509	164	4	united	united	PROPN
inlawrev-3509	164	5	states	states	PROPN
inlawrev-3509	164	6	,	,	PUNCT
inlawrev-3509	164	7	98	98	NUM
inlawrev-3509	164	8	-	-	SYM
inlawrev-3509	164	9	2	2	NUM
inlawrev-3509	164	10	u.s	u.s	PROPN
inlawrev-3509	164	11	.	.	PROPN
inlawrev-3509	164	12	tax	tax	PROPN
inlawrev-3509	164	13	cas	cas	PROPN
inlawrev-3509	164	14	.	.	PUNCT
inlawrev-3509	165	1	(	(	PUNCT
inlawrev-3509	165	2	cch	cch	PROPN
inlawrev-3509	165	3	)	)	PUNCT
inlawrev-3509	165	4	^	^	PUNCT
inlawrev-3509	166	1	50,868	50,868	NUM
inlawrev-3509	166	2	(	(	PUNCT
inlawrev-3509	166	3	e.d	e.d	PROPN
inlawrev-3509	166	4	.	.	PROPN
inlawrev-3509	166	5	mich	mich	PROPN
inlawrev-3509	166	6	.	.	PROPN
inlawrev-3509	166	7	1998	1998	NUM
inlawrev-3509	166	8	)	)	PUNCT
inlawrev-3509	166	9	(	(	PUNCT
inlawrev-3509	166	10	citing	cite	VERB
inlawrev-3509	166	11	george	george	PROPN
inlawrev-3509	166	12	v.	v.	PROPN
inlawrev-3509	166	13	gelman	gelman	PROPN
inlawrev-3509	166	14	,	,	PUNCT
inlawrev-3509	166	15	506	506	NUM
inlawrev-3509	166	16	n.w.2d	n.w.2d	ADP
inlawrev-3509	166	17	583	583	NUM
inlawrev-3509	166	18	,	,	PUNCT
inlawrev-3509	166	19	585	585	NUM
inlawrev-3509	166	20	(	(	PUNCT
inlawrev-3509	166	21	mich	mich	NOUN
inlawrev-3509	166	22	.	.	PROPN
inlawrev-3509	166	23	1993	1993	NUM
inlawrev-3509	166	24	)	)	PUNCT
inlawrev-3509	166	25	)	)	PUNCT
inlawrev-3509	166	26	.	.	PUNCT
inlawrev-3509	167	1	nevertheless	nevertheless	ADV
inlawrev-3509	167	2	,	,	PUNCT
inlawrev-3509	167	3	the	the	DET
inlawrev-3509	167	4	sixth	sixth	ADJ
inlawrev-3509	167	5	circuit	circuit	NOUN
inlawrev-3509	167	6	found	find	VERB
inlawrev-3509	167	7	that	that	SCONJ
inlawrev-3509	167	8	the	the	DET
inlawrev-3509	167	9	common	common	ADJ
inlawrev-3509	167	10	law	law	NOUN
inlawrev-3509	167	11	attorney	attorney	NOUN
inlawrev-3509	167	12	lien	lien	NOUN
inlawrev-3509	167	13	in	in	ADP
inlawrev-3509	167	14	estate	estate	NOUN
inlawrev-3509	167	15	ofclarks	ofclark	NOUN
inlawrev-3509	167	16	operated	operate	VERB
inlawrev-3509	167	17	in	in	ADP
inlawrev-3509	167	18	more	more	ADJ
inlawrev-3509	167	19	or	or	CCONJ
inlawrev-3509	167	20	less	less	ADV
inlawrev-3509	167	21	the	the	DET
inlawrev-3509	167	22	same	same	ADJ
inlawrev-3509	167	23	way	way	NOUN
inlawrev-3509	167	24	as	as	ADP
inlawrev-3509	167	25	the	the	DET
inlawrev-3509	167	26	alabama	alabama	PROPN
inlawrev-3509	167	27	lien	lien	PROPN
inlawrev-3509	167	28	law	law	PROPN
inlawrev-3509	167	29	in	in	ADP
inlawrev-3509	167	30	cotnam	cotnam	PROPN
inlawrev-3509	167	31	.	.	PUNCT
inlawrev-3509	168	1	estate	estate	NOUN
inlawrev-3509	168	2	ofclarks	ofclark	NOUN
inlawrev-3509	168	3	,	,	PUNCT
inlawrev-3509	168	4	202	202	NUM
inlawrev-3509	168	5	f.3d	f.3d	NUM
inlawrev-3509	168	6	at	at	ADP
inlawrev-3509	168	7	856	856	NUM
inlawrev-3509	168	8	.	.	PUNCT
inlawrev-3509	169	1	46	46	NUM
inlawrev-3509	169	2	.	.	X
inlawrev-3509	170	1	210	210	NUM
inlawrev-3509	170	2	f.3d	f.3d	NUM
inlawrev-3509	170	3	1346(1	1346(1	NUM
inlawrev-3509	170	4	1th	1th	ADJ
inlawrev-3509	170	5	cir	cir	NOUN
inlawrev-3509	170	6	.	.	PROPN
inlawrev-3509	170	7	2000	2000	NUM
inlawrev-3509	170	8	)	)	PUNCT
inlawrev-3509	170	9	.	.	PUNCT
inlawrev-3509	171	1	47	47	NUM
inlawrev-3509	171	2	.	.	PUNCT
inlawrev-3509	171	3	mat	mat	PROPN
inlawrev-3509	171	4	1348	1348	NUM
inlawrev-3509	171	5	.	.	PUNCT
inlawrev-3509	172	1	48	48	NUM
inlawrev-3509	172	2	.	.	PUNCT
inlawrev-3509	173	1	fifth	fifth	ADJ
inlawrev-3509	173	2	circuit	circuit	NOUN
inlawrev-3509	173	3	cases	case	NOUN
inlawrev-3509	173	4	decided	decide	VERB
inlawrev-3509	173	5	prior	prior	ADV
inlawrev-3509	173	6	to	to	ADP
inlawrev-3509	173	7	september	september	PROPN
inlawrev-3509	173	8	30	30	NUM
inlawrev-3509	173	9	,	,	PUNCT
inlawrev-3509	173	10	1	1	NUM
inlawrev-3509	173	11	981	981	NUM
inlawrev-3509	173	12	,	,	PUNCT
inlawrev-3509	173	13	can	can	AUX
inlawrev-3509	173	14	only	only	ADV
inlawrev-3509	173	15	be	be	AUX
inlawrev-3509	173	16	overruled	overrule	VERB
inlawrev-3509	173	17	by	by	ADP
inlawrev-3509	173	18	an	an	DET
inlawrev-3509	173	19	en	en	PROPN
inlawrev-3509	173	20	banc	banc	PROPN
inlawrev-3509	173	21	court	court	NOUN
inlawrev-3509	173	22	.	.	PUNCT
inlawrev-3509	174	1	i	i	PRON
inlawrev-3509	174	2	d.	d.	PROPN
inlawrev-3509	174	3	at	at	ADP
inlawrev-3509	174	4	1	1	NUM
inlawrev-3509	174	5	347	347	NUM
inlawrev-3509	174	6	n.4	n.4	NOUN
inlawrev-3509	174	7	.	.	PUNCT
inlawrev-3509	175	1	49	49	NUM
inlawrev-3509	175	2	.	.	PUNCT
inlawrev-3509	176	1	foster	foster	PROPN
inlawrev-3509	176	2	v.	v.	ADP
inlawrev-3509	176	3	united	united	PROPN
inlawrev-3509	176	4	states	states	PROPN
inlawrev-3509	176	5	,	,	PUNCT
inlawrev-3509	176	6	1	1	NUM
inlawrev-3509	176	7	06	06	NUM
inlawrev-3509	176	8	f.	f.	PROPN
inlawrev-3509	176	9	supp	supp	PROPN
inlawrev-3509	176	10	.	.	PUNCT
inlawrev-3509	177	1	2d	2d	NOUN
inlawrev-3509	177	2	1	1	NUM
inlawrev-3509	177	3	234	234	NUM
inlawrev-3509	177	4	,	,	PUNCT
inlawrev-3509	177	5	1	1	NUM
inlawrev-3509	177	6	239	239	NUM
inlawrev-3509	177	7	(	(	PUNCT
inlawrev-3509	177	8	n.d	n.d	PROPN
inlawrev-3509	177	9	.	.	PROPN
inlawrev-3509	177	10	ala	ala	PROPN
inlawrev-3509	177	11	.	.	PROPN
inlawrev-3509	177	12	2000	2000	NUM
inlawrev-3509	177	13	)	)	PUNCT
inlawrev-3509	177	14	,	,	PUNCT
inlawrev-3509	177	15	affd	affd	PROPN
inlawrev-3509	177	16	inpart	inpart	NOUN
inlawrev-3509	177	17	,	,	PUNCT
inlawrev-3509	177	18	rev	rev	PROPN
inlawrev-3509	177	19	'd	'd	PROPN
inlawrev-3509	177	20	inpart	inpart	NOUN
inlawrev-3509	177	21	,	,	PUNCT
inlawrev-3509	177	22	249	249	NUM
inlawrev-3509	177	23	f.	f.	PROPN
inlawrev-3509	177	24	3d	3d	PROPN
inlawrev-3509	177	25	1275	1275	NUM
inlawrev-3509	177	26	(	(	PUNCT
inlawrev-3509	177	27	1	1	NUM
inlawrev-3509	177	28	1th	1th	ADJ
inlawrev-3509	177	29	cir	cir	NOUN
inlawrev-3509	177	30	.	.	PROPN
inlawrev-3509	177	31	2001	2001	NUM
inlawrev-3509	177	32	)	)	PUNCT
inlawrev-3509	177	33	;	;	PUNCT
inlawrev-3509	177	34	see	see	VERB
inlawrev-3509	177	35	also	also	ADV
inlawrev-3509	177	36	srivastava	srivastava	PROPN
inlawrev-3509	177	37	v.	v.	ADP
inlawrev-3509	177	38	comm'r	comm'r	PROPN
inlawrev-3509	177	39	,	,	PUNCT
inlawrev-3509	177	40	220	220	NUM
inlawrev-3509	177	41	f.3d	f.3d	NUM
inlawrev-3509	177	42	353	353	NUM
inlawrev-3509	177	43	,	,	PUNCT
inlawrev-3509	177	44	364	364	NUM
inlawrev-3509	177	45	-	-	SYM
inlawrev-3509	177	46	65	65	NUM
inlawrev-3509	177	47	(	(	PUNCT
inlawrev-3509	177	48	5th	5th	ADJ
inlawrev-3509	177	49	cir	cir	NOUN
inlawrev-3509	177	50	.	.	PROPN
inlawrev-3509	177	51	2000	2000	NUM
inlawrev-3509	177	52	)	)	PUNCT
inlawrev-3509	178	1	(	(	PUNCT
inlawrev-3509	178	2	holding	hold	VERB
inlawrev-3509	178	3	that	that	SCONJ
inlawrev-3509	178	4	a	a	DET
inlawrev-3509	178	5	portion	portion	NOUN
inlawrev-3509	178	6	of	of	ADP
inlawrev-3509	178	7	the	the	DET
inlawrev-3509	178	8	settlement	settlement	NOUN
inlawrev-3509	178	9	award	award	PROPN
inlawrev-3509	178	10	payable	payable	ADJ
inlawrev-3509	178	11	to	to	ADP
inlawrev-3509	178	12	taxpayer	taxpayer	NOUN
inlawrev-3509	178	13	's	's	PART
inlawrev-3509	178	14	attorneys	attorney	NOUN
inlawrev-3509	178	15	under	under	ADP
inlawrev-3509	178	16	a	a	DET
inlawrev-3509	178	17	contingent	contingent	ADJ
inlawrev-3509	178	18	fee	fee	NOUN
inlawrev-3509	178	19	arrangement	arrangement	NOUN
inlawrev-3509	178	20	was	be	AUX
inlawrev-3509	178	21	not	not	PART
inlawrev-3509	178	22	included	include	VERB
inlawrev-3509	178	23	in	in	ADP
inlawrev-3509	178	24	taxpayer	taxpayer	NOUN
inlawrev-3509	178	25	's	's	PART
inlawrev-3509	178	26	gross	gross	ADJ
inlawrev-3509	178	27	income	income	NOUN
inlawrev-3509	178	28	because	because	SCONJ
inlawrev-3509	178	29	the	the	DET
inlawrev-3509	178	30	court	court	NOUN
inlawrev-3509	178	31	was	be	AUX
inlawrev-3509	178	32	bound	bind	VERB
inlawrev-3509	178	33	by	by	ADP
inlawrev-3509	178	34	cotnam	cotnam	NOUN
inlawrev-3509	178	35	)	)	PUNCT
inlawrev-3509	178	36	,	,	PUNCT
inlawrev-3509	178	37	reh	reh	PROPN
inlawrev-3509	178	38	'	'	PUNCT
inlawrev-3509	178	39	g	g	PROPN
inlawrev-3509	178	40	denied	deny	VERB
inlawrev-3509	178	41	{	{	PUNCT
inlawrev-3509	178	42	sept	sept	PROPN
inlawrev-3509	178	43	.	.	PROPN
inlawrev-3509	178	44	19	19	NUM
inlawrev-3509	178	45	,	,	PUNCT
inlawrev-3509	178	46	2000	2000	NUM
inlawrev-3509	178	47	)	)	PUNCT
inlawrev-3509	178	48	;	;	PUNCT
inlawrev-3509	178	49	griffin	griffin	PROPN
inlawrev-3509	178	50	v.	v.	ADP
inlawrev-3509	178	51	comm'r	comm'r	PROPN
inlawrev-3509	178	52	,	,	PUNCT
inlawrev-3509	178	53	81	81	NUM
inlawrev-3509	178	54	t.c.m	t.c.m	NOUN
inlawrev-3509	178	55	.	.	PUNCT
inlawrev-3509	179	1	(	(	PUNCT
inlawrev-3509	179	2	cch	cch	PROPN
inlawrev-3509	179	3	)	)	PUNCT
inlawrev-3509	179	4	972	972	NUM
inlawrev-3509	179	5	(	(	PUNCT
inlawrev-3509	179	6	2001	2001	NUM
inlawrev-3509	179	7	)	)	PUNCT
inlawrev-3509	179	8	(	(	PUNCT
inlawrev-3509	179	9	following	follow	VERB
inlawrev-3509	179	10	cotnam	cotnam	NOUN
inlawrev-3509	179	11	and	and	CCONJ
inlawrev-3509	179	12	holding	hold	VERB
inlawrev-3509	179	13	that	that	SCONJ
inlawrev-3509	179	14	a	a	DET
inlawrev-3509	179	15	portion	portion	NOUN
inlawrev-3509	179	16	of	of	ADP
inlawrev-3509	179	17	the	the	DET
inlawrev-3509	179	18	settlement	settlement	NOUN
inlawrev-3509	179	19	award	award	PROPN
inlawrev-3509	179	20	payable	payable	ADJ
inlawrev-3509	179	21	to	to	ADP
inlawrev-3509	179	22	taxpayer	taxpayer	NOUN
inlawrev-3509	179	23	's	's	PART
inlawrev-3509	179	24	200	200	NUM
inlawrev-3509	179	25	1	1	NUM
inlawrev-3509	179	26	]	]	PUNCT
inlawrev-3509	179	27	amending	amend	VERB
inlawrev-3509	179	28	the	the	DET
inlawrev-3509	179	29	internal	internal	ADJ
inlawrev-3509	179	30	revenue	revenue	NOUN
inlawrev-3509	179	31	code	code	NOUN
inlawrev-3509	179	32	25	25	NUM
inlawrev-3509	179	33	1	1	NUM
inlawrev-3509	179	34	there	there	ADV
inlawrev-3509	179	35	,	,	PUNCT
inlawrev-3509	179	36	the	the	DET
inlawrev-3509	179	37	u.s	u.s	PROPN
inlawrev-3509	179	38	.	.	PROPN
inlawrev-3509	179	39	district	district	PROPN
inlawrev-3509	179	40	court	court	PROPN
inlawrev-3509	179	41	in	in	ADP
inlawrev-3509	179	42	alabama	alabama	PROPN
inlawrev-3509	179	43	followed	follow	VERB
inlawrev-3509	179	44	cotnam	cotnam	NOUN
inlawrev-3509	179	45	,	,	PUNCT
inlawrev-3509	179	46	and	and	CCONJ
inlawrev-3509	179	47	stated	state	VERB
inlawrev-3509	179	48	that	that	SCONJ
inlawrev-3509	179	49	until	until	SCONJ
inlawrev-3509	179	50	the	the	DET
inlawrev-3509	179	51	court	court	NOUN
inlawrev-3509	179	52	of	of	ADP
inlawrev-3509	179	53	appeals	appeal	NOUN
inlawrev-3509	179	54	or	or	CCONJ
inlawrev-3509	179	55	supreme	supreme	PROPN
inlawrev-3509	179	56	court	court	PROPN
inlawrev-3509	179	57	ruled	rule	VERB
inlawrev-3509	179	58	otherwise	otherwise	ADV
inlawrev-3509	179	59	,	,	PUNCT
inlawrev-3509	179	60	cotnam	cotnam	PROPN
inlawrev-3509	179	61	controlled	control	VERB
inlawrev-3509	179	62	its	its	PRON
inlawrev-3509	179	63	decision	decision	NOUN
inlawrev-3509	179	64	.	.	PUNCT
inlawrev-3509	180	1	nonetheless	nonetheless	ADV
inlawrev-3509	180	2	,	,	PUNCT
inlawrev-3509	180	3	the	the	DET
inlawrev-3509	180	4	court	court	NOUN
inlawrev-3509	180	5	noted	note	VERB
inlawrev-3509	180	6	that	that	SCONJ
inlawrev-3509	180	7	"	"	PUNCT
inlawrev-3509	180	8	there	there	PRON
inlawrev-3509	180	9	are	be	VERB
inlawrev-3509	180	10	serious	serious	ADJ
inlawrev-3509	180	11	and	and	CCONJ
inlawrev-3509	180	12	legitimate	legitimate	ADJ
inlawrev-3509	180	13	questions	question	NOUN
inlawrev-3509	180	14	"	"	PUNCT
inlawrev-3509	180	15	as	as	ADP
inlawrev-3509	180	16	to	to	ADP
inlawrev-3509	180	17	whether	whether	SCONJ
inlawrev-3509	180	18	the	the	DET
inlawrev-3509	180	19	decision	decision	NOUN
inlawrev-3509	180	20	should	should	AUX
inlawrev-3509	180	21	be	be	AUX
inlawrev-3509	180	22	followed	follow	VERB
inlawrev-3509	180	23	and	and	CCONJ
inlawrev-3509	180	24	"	"	PUNCT
inlawrev-3509	180	25	[	[	X
inlawrev-3509	180	26	sjtrong	sjtrong	ADJ
inlawrev-3509	180	27	arguments	argument	NOUN
inlawrev-3509	180	28	can	can	AUX
inlawrev-3509	180	29	be	be	AUX
inlawrev-3509	180	30	made	make	VERB
inlawrev-3509	180	31	.	.	PUNCT
inlawrev-3509	180	32	.	.	PUNCT
inlawrev-3509	180	33	.	.	PUNCT
inlawrev-3509	181	1	that	that	DET
inlawrev-3509	181	2	cotnam	cotnam	NOUN
inlawrev-3509	181	3	is	be	AUX
inlawrev-3509	181	4	not	not	PART
inlawrev-3509	181	5	consonant	consonant	ADJ
inlawrev-3509	181	6	with	with	ADP
inlawrev-3509	181	7	supreme	supreme	PROPN
inlawrev-3509	181	8	court	court	PROPN
inlawrev-3509	181	9	decisions	decision	NOUN
inlawrev-3509	181	10	like	like	ADP
inlawrev-3509	181	11	horst	horst	PROPN
inlawrev-3509	181	12	.	.	PUNCT
inlawrev-3509	181	13	.	.	PUNCT
inlawrev-3509	181	14	.	.	PUNCT
inlawrev-3509	182	1	."^	."^	PROPN
inlawrev-3509	182	2	°	°	PROPN
inlawrev-3509	183	1	despite	despite	SCONJ
inlawrev-3509	183	2	the	the	DET
inlawrev-3509	183	3	foster	foster	ADJ
inlawrev-3509	183	4	court	court	NOUN
inlawrev-3509	183	5	's	's	PART
inlawrev-3509	183	6	rhetoric	rhetoric	NOUN
inlawrev-3509	183	7	,	,	PUNCT
inlawrev-3509	183	8	nonphysical	nonphysical	ADJ
inlawrev-3509	183	9	injury	injury	NOUN
inlawrev-3509	183	10	plaintiffs	plaintiff	NOUN
inlawrev-3509	183	11	whose	whose	DET
inlawrev-3509	183	12	claims	claim	NOUN
inlawrev-3509	183	13	arise	arise	VERB
inlawrev-3509	183	14	in	in	ADP
inlawrev-3509	183	15	the	the	DET
inlawrev-3509	183	16	fifth	fifth	ADJ
inlawrev-3509	183	17	,	,	PUNCT
inlawrev-3509	183	18	sixth	sixth	ADJ
inlawrev-3509	183	19	,	,	PUNCT
inlawrev-3509	183	20	and	and	CCONJ
inlawrev-3509	183	21	eleventh	eleventh	ADJ
inlawrev-3509	183	22	circuits	circuit	NOUN
inlawrev-3509	183	23	can	can	AUX
inlawrev-3509	183	24	exercise	exercise	VERB
inlawrev-3509	183	25	some	some	DET
inlawrev-3509	183	26	confidence	confidence	NOUN
inlawrev-3509	183	27	that	that	SCONJ
inlawrev-3509	183	28	attorney	attorney	NOUN
inlawrev-3509	183	29	fees	fee	NOUN
inlawrev-3509	183	30	awarded	award	VERB
inlawrev-3509	183	31	in	in	ADP
inlawrev-3509	183	32	their	their	PRON
inlawrev-3509	183	33	settlements	settlement	NOUN
inlawrev-3509	183	34	or	or	CCONJ
inlawrev-3509	183	35	judgments	judgment	NOUN
inlawrev-3509	183	36	may	may	AUX
inlawrev-3509	183	37	be	be	AUX
inlawrev-3509	183	38	excluded	exclude	VERB
inlawrev-3509	183	39	from	from	ADP
inlawrev-3509	183	40	their	their	PRON
inlawrev-3509	183	41	gross	gross	ADJ
inlawrev-3509	183	42	income.^	income.^	NOUN
inlawrev-3509	183	43	'	'	PUNCT
inlawrev-3509	183	44	yet	yet	ADV
inlawrev-3509	183	45	,	,	PUNCT
inlawrev-3509	183	46	since	since	SCONJ
inlawrev-3509	183	47	neither	neither	CCONJ
inlawrev-3509	183	48	the	the	DET
inlawrev-3509	183	49	u.s	u.s	PROPN
inlawrev-3509	183	50	.	.	PROPN
inlawrev-3509	183	51	supreme	supreme	PROPN
inlawrev-3509	183	52	court	court	PROPN
inlawrev-3509	183	53	nor	nor	CCONJ
inlawrev-3509	183	54	congress	congress	PROPN
inlawrev-3509	183	55	has	have	AUX
inlawrev-3509	183	56	resolved	resolve	VERB
inlawrev-3509	183	57	the	the	DET
inlawrev-3509	183	58	issue	issue	NOUN
inlawrev-3509	183	59	,	,	PUNCT
inlawrev-3509	183	60	such	such	ADJ
inlawrev-3509	183	61	plaintifftaxpayers	plaintifftaxpayer	NOUN
inlawrev-3509	183	62	must	must	AUX
inlawrev-3509	183	63	weigh	weigh	VERB
inlawrev-3509	183	64	the	the	DET
inlawrev-3509	183	65	risk	risk	NOUN
inlawrev-3509	183	66	carefully	carefully	ADV
inlawrev-3509	183	67	and	and	CCONJ
inlawrev-3509	183	68	should	should	AUX
inlawrev-3509	183	69	be	be	AUX
inlawrev-3509	183	70	advised	advise	VERB
inlawrev-3509	183	71	by	by	ADP
inlawrev-3509	183	72	their	their	PRON
inlawrev-3509	183	73	attorneys	attorney	NOUN
inlawrev-3509	183	74	that	that	SCONJ
inlawrev-3509	183	75	the	the	DET
inlawrev-3509	183	76	tax	tax	NOUN
inlawrev-3509	183	77	outcome	outcome	NOUN
inlawrev-3509	183	78	is	be	AUX
inlawrev-3509	183	79	by	by	ADP
inlawrev-3509	183	80	no	no	DET
inlawrev-3509	183	81	means	mean	NOUN
inlawrev-3509	183	82	certain	certain	ADJ
inlawrev-3509	183	83	.	.	PUNCT
inlawrev-3509	184	1	b.	b.	NOUN
inlawrev-3509	184	2	cases	case	NOUN
inlawrev-3509	184	3	where	where	SCONJ
inlawrev-3509	184	4	attorney	attorney	NOUN
inlawrev-3509	184	5	fees	fee	NOUN
inlawrev-3509	184	6	are	be	AUX
inlawrev-3509	184	7	included	include	VERB
inlawrev-3509	184	8	,	,	PUNCT
inlawrev-3509	184	9	but	but	CCONJ
inlawrev-3509	184	10	deductible	deductible	VERB
inlawrev-3509	184	11	a	a	DET
inlawrev-3509	184	12	number	number	NOUN
inlawrev-3509	184	13	ofcourts	ofcourt	NOUN
inlawrev-3509	184	14	have	have	AUX
inlawrev-3509	184	15	held	hold	VERB
inlawrev-3509	184	16	that	that	SCONJ
inlawrev-3509	184	17	under	under	ADP
inlawrev-3509	184	18	the	the	DET
inlawrev-3509	184	19	assignment	assignment	NOUN
inlawrev-3509	184	20	ofincome	ofincome	NOUN
inlawrev-3509	184	21	doctrine,^^	doctrine,^^	NOUN
inlawrev-3509	184	22	a	a	DET
inlawrev-3509	184	23	plaintiff	plaintiff	NOUN
inlawrev-3509	184	24	can	can	AUX
inlawrev-3509	184	25	not	not	PART
inlawrev-3509	184	26	assign	assign	VERB
inlawrev-3509	184	27	the	the	DET
inlawrev-3509	184	28	attorney	attorney	NOUN
inlawrev-3509	184	29	fee	fee	NOUN
inlawrev-3509	184	30	portion	portion	NOUN
inlawrev-3509	184	31	of	of	ADP
inlawrev-3509	184	32	a	a	DET
inlawrev-3509	184	33	settlement	settlement	NOUN
inlawrev-3509	184	34	or	or	CCONJ
inlawrev-3509	184	35	judgment	judgment	NOUN
inlawrev-3509	184	36	award	award	NOUN
inlawrev-3509	184	37	and	and	CCONJ
inlawrev-3509	184	38	subsequently	subsequently	ADV
inlawrev-3509	184	39	exclude	exclude	VERB
inlawrev-3509	184	40	that	that	DET
inlawrev-3509	184	41	amount	amount	NOUN
inlawrev-3509	184	42	from	from	ADP
inlawrev-3509	184	43	his	his	PRON
inlawrev-3509	184	44	gross	gross	ADJ
inlawrev-3509	184	45	income	income	NOUN
inlawrev-3509	184	46	.	.	PUNCT
inlawrev-3509	185	1	these	these	DET
inlawrev-3509	185	2	cases	case	NOUN
inlawrev-3509	185	3	allow	allow	VERB
inlawrev-3509	185	4	the	the	DET
inlawrev-3509	185	5	plaintiff	plaintiff	NOUN
inlawrev-3509	185	6	to	to	PART
inlawrev-3509	185	7	deduct	deduct	VERB
inlawrev-3509	185	8	the	the	DET
inlawrev-3509	185	9	amount	amount	NOUN
inlawrev-3509	185	10	paid	pay	VERB
inlawrev-3509	185	11	in	in	ADP
inlawrev-3509	185	12	legal	legal	ADJ
inlawrev-3509	185	13	fees	fee	NOUN
inlawrev-3509	185	14	in	in	ADP
inlawrev-3509	185	15	arriving	arrive	VERB
inlawrev-3509	185	16	at	at	ADP
inlawrev-3509	185	17	taxable	taxable	ADJ
inlawrev-3509	185	18	income.^^	income.^^	NOUN
inlawrev-3509	185	19	nonetheless	nonetheless	ADV
inlawrev-3509	185	20	,	,	PUNCT
inlawrev-3509	185	21	these	these	DET
inlawrev-3509	185	22	deductions	deduction	NOUN
inlawrev-3509	185	23	are	be	AUX
inlawrev-3509	185	24	subject	subject	ADJ
inlawrev-3509	185	25	to	to	ADP
inlawrev-3509	185	26	the	the	DET
inlawrev-3509	185	27	two	two	NUM
inlawrev-3509	185	28	percent	percent	NOUN
inlawrev-3509	185	29	floor	floor	NOUN
inlawrev-3509	185	30	rule	rule	NOUN
inlawrev-3509	185	31	for	for	ADP
inlawrev-3509	185	32	miscellaneous	miscellaneous	ADJ
inlawrev-3509	185	33	itemized	itemize	VERB
inlawrev-3509	185	34	deductions.^"^	deductions.^"^	PRON
inlawrev-3509	185	35	furthermore	furthermore	ADV
inlawrev-3509	185	36	,	,	PUNCT
inlawrev-3509	185	37	the	the	DET
inlawrev-3509	185	38	amount	amount	NOUN
inlawrev-3509	185	39	deducted	deduct	VERB
inlawrev-3509	185	40	,	,	PUNCT
inlawrev-3509	185	41	if	if	SCONJ
inlawrev-3509	185	42	over	over	ADP
inlawrev-3509	185	43	a	a	DET
inlawrev-3509	185	44	certain	certain	ADJ
inlawrev-3509	185	45	amount	amount	NOUN
inlawrev-3509	185	46	,	,	PUNCT
inlawrev-3509	185	47	will	will	AUX
inlawrev-3509	185	48	be	be	AUX
inlawrev-3509	185	49	subject	subject	ADJ
inlawrev-3509	185	50	to	to	ADP
inlawrev-3509	185	51	the	the	DET
inlawrev-3509	185	52	alternative	alternative	ADJ
inlawrev-3509	185	53	minimum	minimum	ADJ
inlawrev-3509	185	54	tax	tax	NOUN
inlawrev-3509	185	55	(	(	PUNCT
inlawrev-3509	185	56	the	the	DET
inlawrev-3509	185	57	"	"	PUNCT
inlawrev-3509	185	58	amt	amt	PROPN
inlawrev-3509	185	59	"	"	PUNCT
inlawrev-3509	185	60	)	)	PUNCT
inlawrev-3509	185	61	,	,	PUNCT
inlawrev-3509	185	62	under	under	ADP
inlawrev-3509	185	63	which	which	PRON
inlawrev-3509	185	64	the	the	DET
inlawrev-3509	185	65	itemized	itemize	VERB
inlawrev-3509	185	66	deductions	deduction	NOUN
inlawrev-3509	185	67	are	be	AUX
inlawrev-3509	185	68	not	not	PART
inlawrev-3509	185	69	allowed.^^	allowed.^^	NOUN
inlawrev-3509	185	70	this	this	PRON
inlawrev-3509	185	71	was	be	AUX
inlawrev-3509	185	72	a	a	DET
inlawrev-3509	185	73	serious	serious	ADJ
inlawrev-3509	185	74	problem	problem	NOUN
inlawrev-3509	185	75	for	for	ADP
inlawrev-3509	185	76	the	the	DET
inlawrev-3509	185	77	amt	amt	PROPN
inlawrev-3509	185	78	taxpayer	taxpayer	NOUN
inlawrev-3509	185	79	because	because	SCONJ
inlawrev-3509	185	80	it	it	PRON
inlawrev-3509	185	81	effectively	effectively	ADV
inlawrev-3509	185	82	prevents	prevent	VERB
inlawrev-3509	185	83	the	the	DET
inlawrev-3509	185	84	taxpayer	taxpayer	NOUN
inlawrev-3509	185	85	from	from	ADP
inlawrev-3509	185	86	being	be	AUX
inlawrev-3509	185	87	able	able	ADJ
inlawrev-3509	185	88	to	to	PART
inlawrev-3509	185	89	escape	escape	VERB
inlawrev-3509	185	90	paying	pay	VERB
inlawrev-3509	185	91	taxes	taxis	NOUN
inlawrev-3509	185	92	on	on	ADP
inlawrev-3509	185	93	an	an	DET
inlawrev-3509	185	94	amount	amount	NOUN
inlawrev-3509	185	95	he	he	PRON
inlawrev-3509	185	96	never	never	ADV
inlawrev-3509	185	97	received.^^	received.^^	ADV
inlawrev-3509	185	98	despite	despite	SCONJ
inlawrev-3509	185	99	the	the	DET
inlawrev-3509	185	100	potential	potential	NOUN
inlawrev-3509	185	101	for	for	ADP
inlawrev-3509	185	102	unfair	unfair	ADJ
inlawrev-3509	185	103	results	result	NOUN
inlawrev-3509	185	104	in	in	ADP
inlawrev-3509	185	105	nonphysical	nonphysical	ADJ
inlawrev-3509	185	106	personal	personal	ADJ
inlawrev-3509	185	107	injury	injury	NOUN
inlawrev-3509	185	108	attorneys	attorney	NOUN
inlawrev-3509	185	109	under	under	ADP
inlawrev-3509	185	110	a	a	DET
inlawrev-3509	185	111	contingent	contingent	ADJ
inlawrev-3509	185	112	fee	fee	NOUN
inlawrev-3509	185	113	arrangement	arrangement	NOUN
inlawrev-3509	185	114	should	should	AUX
inlawrev-3509	185	115	be	be	AUX
inlawrev-3509	185	116	excluded	exclude	VERB
inlawrev-3509	185	117	from	from	ADP
inlawrev-3509	185	118	taxpayer	taxpayer	NOUN
inlawrev-3509	185	119	's	's	PART
inlawrev-3509	185	120	gross	gross	ADJ
inlawrev-3509	185	121	income	income	NOUN
inlawrev-3509	185	122	under	under	ADP
inlawrev-3509	185	123	the	the	DET
inlawrev-3509	185	124	assignment	assignment	NOUN
inlawrev-3509	185	125	of	of	ADP
inlawrev-3509	185	126	income	income	NOUN
inlawrev-3509	185	127	doctrine	doctrine	NOUN
inlawrev-3509	185	128	)	)	PUNCT
inlawrev-3509	185	129	.	.	PUNCT
inlawrev-3509	186	1	50	50	NUM
inlawrev-3509	186	2	.	.	PUNCT
inlawrev-3509	186	3	fostery	fostery	NOUN
inlawrev-3509	186	4	1	1	NUM
inlawrev-3509	186	5	06	06	NUM
inlawrev-3509	186	6	f.	f.	PROPN
inlawrev-3509	186	7	supp	supp	PROPN
inlawrev-3509	186	8	.	.	PUNCT
inlawrev-3509	187	1	2d	2d	PROPN
inlawrev-3509	187	2	at	at	ADP
inlawrev-3509	187	3	1239	1239	NUM
inlawrev-3509	187	4	.	.	PUNCT
inlawrev-3509	188	1	in	in	ADP
inlawrev-3509	188	2	helvering	helvere	VERB
inlawrev-3509	188	3	v.	v.	PROPN
inlawrev-3509	188	4	horst	horst	PROPN
inlawrev-3509	188	5	,	,	PUNCT
inlawrev-3509	188	6	the	the	DET
inlawrev-3509	188	7	court	court	NOUN
inlawrev-3509	188	8	,	,	PUNCT
inlawrev-3509	188	9	applying	apply	VERB
inlawrev-3509	188	10	the	the	DET
inlawrev-3509	188	11	"	"	PUNCT
inlawrev-3509	188	12	fruit	fruit	NOUN
inlawrev-3509	188	13	of	of	ADP
inlawrev-3509	188	14	the	the	DET
inlawrev-3509	188	15	tree	tree	NOUN
inlawrev-3509	188	16	"	"	PUNCT
inlawrev-3509	188	17	doctrine	doctrine	NOUN
inlawrev-3509	188	18	,	,	PUNCT
inlawrev-3509	188	19	held	hold	VERB
inlawrev-3509	188	20	that	that	SCONJ
inlawrev-3509	188	21	a	a	DET
inlawrev-3509	188	22	taxpayer	taxpayer	NOUN
inlawrev-3509	188	23	,	,	PUNCT
inlawrev-3509	188	24	who	who	PRON
inlawrev-3509	188	25	gifted	gift	VERB
inlawrev-3509	188	26	negotiable	negotiable	ADJ
inlawrev-3509	188	27	interest	interest	NOUN
inlawrev-3509	188	28	coupons	coupon	NOUN
inlawrev-3509	188	29	to	to	ADP
inlawrev-3509	188	30	his	his	PRON
inlawrev-3509	188	31	son	son	NOUN
inlawrev-3509	188	32	before	before	ADP
inlawrev-3509	188	33	the	the	DET
inlawrev-3509	188	34	coupon	coupon	NOUN
inlawrev-3509	188	35	due	due	ADJ
inlawrev-3509	188	36	dates	date	NOUN
inlawrev-3509	188	37	,	,	PUNCT
inlawrev-3509	188	38	could	could	AUX
inlawrev-3509	188	39	not	not	PART
inlawrev-3509	188	40	avoid	avoid	VERB
inlawrev-3509	188	41	income	income	NOUN
inlawrev-3509	188	42	tax	tax	NOUN
inlawrev-3509	188	43	on	on	ADP
inlawrev-3509	188	44	such	such	ADJ
inlawrev-3509	188	45	interest	interest	NOUN
inlawrev-3509	188	46	because	because	SCONJ
inlawrev-3509	188	47	the	the	DET
inlawrev-3509	188	48	person	person	NOUN
inlawrev-3509	188	49	who	who	PRON
inlawrev-3509	188	50	earns	earn	VERB
inlawrev-3509	188	51	the	the	DET
inlawrev-3509	188	52	income	income	NOUN
inlawrev-3509	188	53	must	must	AUX
inlawrev-3509	188	54	be	be	AUX
inlawrev-3509	188	55	taxed	tax	VERB
inlawrev-3509	188	56	upon	upon	SCONJ
inlawrev-3509	188	57	it	it	PRON
inlawrev-3509	188	58	.	.	PUNCT
inlawrev-3509	189	1	311	311	NUM
inlawrev-3509	189	2	u.s	u.s	PROPN
inlawrev-3509	189	3	.	.	PROPN
inlawrev-3509	189	4	1	1	NUM
inlawrev-3509	189	5	12	12	NUM
inlawrev-3509	189	6	,	,	PUNCT
inlawrev-3509	189	7	120	120	NUM
inlawrev-3509	189	8	(	(	PUNCT
inlawrev-3509	189	9	1940	1940	NUM
inlawrev-3509	189	10	)	)	PUNCT
inlawrev-3509	189	11	.	.	PUNCT
inlawrev-3509	190	1	5	5	NUM
inlawrev-3509	190	2	1	1	NUM
inlawrev-3509	190	3	.	.	PUNCT
inlawrev-3509	191	1	see	see	VERB
inlawrev-3509	191	2	timothy	timothy	PROPN
inlawrev-3509	191	3	r.	r.	PROPN
inlawrev-3509	191	4	koski	koski	PROPN
inlawrev-3509	191	5	,	,	PUNCT
inlawrev-3509	191	6	contingent	contingent	NOUN
inlawrev-3509	191	7	fee	fee	NOUN
inlawrev-3509	191	8	paid	pay	VERB
inlawrev-3509	191	9	to	to	ADP
inlawrev-3509	191	10	attorney	attorney	NOUN
inlawrev-3509	191	11	can	can	AUX
inlawrev-3509	191	12	be	be	AUX
inlawrev-3509	191	13	income	income	NOUN
inlawrev-3509	191	14	to	to	ADP
inlawrev-3509	191	15	client	client	NOUN
inlawrev-3509	191	16	,	,	PUNCT
inlawrev-3509	191	17	65	65	NUM
inlawrev-3509	191	18	prac	prac	NOUN
inlawrev-3509	191	19	.	.	PUNCT
inlawrev-3509	192	1	tax	tax	NOUN
inlawrev-3509	192	2	strat	strat	PROPN
inlawrev-3509	192	3	.	.	PROPN
inlawrev-3509	192	4	1	1	NUM
inlawrev-3509	192	5	66	66	NUM
inlawrev-3509	192	6	,	,	PUNCT
inlawrev-3509	192	7	1	1	NUM
inlawrev-3509	192	8	69	69	NUM
inlawrev-3509	192	9	(	(	PUNCT
inlawrev-3509	192	10	2000	2000	NUM
inlawrev-3509	192	11	)	)	PUNCT
inlawrev-3509	192	12	(	(	PUNCT
inlawrev-3509	192	13	stating	state	VERB
inlawrev-3509	192	14	that	that	SCONJ
inlawrev-3509	192	15	plaintiffs	plaintiff	NOUN
inlawrev-3509	192	16	"	"	PUNCT
inlawrev-3509	192	17	in	in	ADP
inlawrev-3509	192	18	the	the	DET
inlawrev-3509	192	19	fifth	fifth	ADJ
inlawrev-3509	192	20	,	,	PUNCT
inlawrev-3509	192	21	sixth	sixth	ADJ
inlawrev-3509	192	22	,	,	PUNCT
inlawrev-3509	192	23	and	and	CCONJ
inlawrev-3509	192	24	eleventh	eleventh	ADJ
inlawrev-3509	192	25	circuits	circuit	NOUN
inlawrev-3509	192	26	have	have	VERB
inlawrev-3509	192	27	the	the	DET
inlawrev-3509	192	28	best	good	ADJ
inlawrev-3509	192	29	chance	chance	NOUN
inlawrev-3509	192	30	of	of	ADP
inlawrev-3509	192	31	success	success	NOUN
inlawrev-3509	192	32	"	"	PUNCT
inlawrev-3509	192	33	with	with	ADP
inlawrev-3509	192	34	regard	regard	NOUN
inlawrev-3509	192	35	to	to	ADP
inlawrev-3509	192	36	service	service	NOUN
inlawrev-3509	192	37	scrutiny	scrutiny	NOUN
inlawrev-3509	192	38	)	)	PUNCT
inlawrev-3509	192	39	;	;	PUNCT
inlawrev-3509	192	40	see	see	VERB
inlawrev-3509	192	41	also	also	ADV
inlawrev-3509	192	42	banoff	banoff	PROPN
inlawrev-3509	192	43	&	&	CCONJ
inlawrev-3509	192	44	lipton	lipton	PROPN
inlawrev-3509	192	45	,	,	PUNCT
inlawrev-3509	192	46	supra	supra	PROPN
inlawrev-3509	192	47	note	note	PROPN
inlawrev-3509	192	48	34	34	NUM
inlawrev-3509	192	49	,	,	PUNCT
inlawrev-3509	192	50	at	at	ADP
inlawrev-3509	192	51	191	191	NUM
inlawrev-3509	192	52	(	(	PUNCT
inlawrev-3509	192	53	stating	state	VERB
inlawrev-3509	192	54	that	that	SCONJ
inlawrev-3509	192	55	estate	estate	NOUN
inlawrev-3509	192	56	ofclarks	ofclark	NOUN
inlawrev-3509	192	57	"	"	PUNCT
inlawrev-3509	192	58	provides	provide	VERB
inlawrev-3509	192	59	authority	authority	NOUN
inlawrev-3509	192	60	(	(	PUNCT
inlawrev-3509	192	61	at	at	ADP
inlawrev-3509	192	62	least	least	ADJ
inlawrev-3509	192	63	for	for	ADP
inlawrev-3509	192	64	taxpayers	taxpayer	NOUN
inlawrev-3509	192	65	not	not	PART
inlawrev-3509	192	66	located	locate	VERB
inlawrev-3509	192	67	in	in	ADP
inlawrev-3509	192	68	the	the	DET
inlawrev-3509	192	69	first	first	ADJ
inlawrev-3509	192	70	or	or	CCONJ
inlawrev-3509	192	71	federal	federal	ADJ
inlawrev-3509	192	72	circuits	circuit	NOUN
inlawrev-3509	192	73	)	)	PUNCT
inlawrev-3509	192	74	for	for	ADP
inlawrev-3509	192	75	purposes	purpose	NOUN
inlawrev-3509	192	76	of	of	ADP
inlawrev-3509	192	77	avoiding	avoid	VERB
inlawrev-3509	192	78	potential	potential	ADJ
inlawrev-3509	192	79	penalties	penalty	NOUN
inlawrev-3509	192	80	"	"	PUNCT
inlawrev-3509	192	81	under	under	ADP
inlawrev-3509	192	82	code	code	NOUN
inlawrev-3509	192	83	sections	section	NOUN
inlawrev-3509	192	84	6662	6662	NUM
inlawrev-3509	192	85	and	and	CCONJ
inlawrev-3509	192	86	6694	6694	NUM
inlawrev-3509	192	87	[	[	X
inlawrev-3509	192	88	the	the	DET
inlawrev-3509	192	89	article	article	NOUN
inlawrev-3509	192	90	was	be	AUX
inlawrev-3509	192	91	issued	issue	VERB
inlawrev-3509	192	92	prior	prior	ADV
inlawrev-3509	192	93	to	to	ADP
inlawrev-3509	192	94	the	the	DET
inlawrev-3509	192	95	ninth	ninth	ADJ
inlawrev-3509	192	96	circuit	circuit	NOUN
inlawrev-3509	192	97	decisions	decision	NOUN
inlawrev-3509	192	98	that	that	PRON
inlawrev-3509	192	99	followed	follow	VERB
inlawrev-3509	192	100	the	the	DET
inlawrev-3509	192	101	first	first	ADJ
inlawrev-3509	192	102	and	and	CCONJ
inlawrev-3509	192	103	federal	federal	ADJ
inlawrev-3509	192	104	circuit	circuit	NOUN
inlawrev-3509	192	105	]	]	PUNCT
inlawrev-3509	192	106	)	)	PUNCT
inlawrev-3509	192	107	.	.	PUNCT
inlawrev-3509	193	1	52	52	NUM
inlawrev-3509	193	2	.	.	PUNCT
inlawrev-3509	194	1	see	see	VERB
inlawrev-3509	194	2	supra	supra	PROPN
inlawrev-3509	194	3	note	note	PROPN
inlawrev-3509	194	4	36	36	NUM
inlawrev-3509	194	5	.	.	PUNCT
inlawrev-3509	195	1	53	53	NUM
inlawrev-3509	195	2	.	.	PUNCT
inlawrev-3509	196	1	see	see	VERB
inlawrev-3509	196	2	i.r.c	i.r.c	NOUN
inlawrev-3509	196	3	.	.	PUNCT
inlawrev-3509	197	1	§	§	PROPN
inlawrev-3509	197	2	162	162	NUM
inlawrev-3509	197	3	(	(	PUNCT
inlawrev-3509	197	4	1994	1994	NUM
inlawrev-3509	197	5	&	&	CCONJ
inlawrev-3509	197	6	supp	supp	PROPN
inlawrev-3509	197	7	.	.	PUNCT
inlawrev-3509	198	1	v	v	ADP
inlawrev-3509	198	2	1999	1999	NUM
inlawrev-3509	198	3	)	)	PUNCT
inlawrev-3509	198	4	(	(	PUNCT
inlawrev-3509	198	5	deduction	deduction	NOUN
inlawrev-3509	198	6	for	for	ADP
inlawrev-3509	198	7	business	business	NOUN
inlawrev-3509	198	8	expenses	expense	NOUN
inlawrev-3509	198	9	)	)	PUNCT
inlawrev-3509	198	10	;	;	PUNCT
inlawrev-3509	198	11	i	i	PROPN
inlawrev-3509	198	12	d.	d.	PROPN
inlawrev-3509	198	13	§	§	PROPN
inlawrev-3509	198	14	212	212	NUM
inlawrev-3509	198	15	(	(	PUNCT
inlawrev-3509	198	16	deductions	deduction	NOUN
inlawrev-3509	198	17	for	for	ADP
inlawrev-3509	198	18	expenses	expense	NOUN
inlawrev-3509	198	19	in	in	ADP
inlawrev-3509	198	20	producing	produce	VERB
inlawrev-3509	198	21	income	income	NOUN
inlawrev-3509	198	22	)	)	PUNCT
inlawrev-3509	198	23	.	.	PUNCT
inlawrev-3509	199	1	54	54	NUM
inlawrev-3509	199	2	.	.	PUNCT
inlawrev-3509	200	1	i	i	PRON
inlawrev-3509	200	2	d	d	PROPN
inlawrev-3509	200	3	§	§	PROPN
inlawrev-3509	200	4	67	67	NUM
inlawrev-3509	200	5	(	(	PUNCT
inlawrev-3509	200	6	1994	1994	NUM
inlawrev-3509	200	7	)	)	PUNCT
inlawrev-3509	200	8	.	.	PUNCT
inlawrev-3509	201	1	55	55	NUM
inlawrev-3509	201	2	.	.	PUNCT
inlawrev-3509	201	3	/fl^.	/fl^.	PUNCT
inlawrev-3509	202	1	§	§	VERB
inlawrev-3509	202	2	55	55	NUM
inlawrev-3509	202	3	(	(	PUNCT
inlawrev-3509	202	4	1994	1994	NUM
inlawrev-3509	202	5	&	&	CCONJ
inlawrev-3509	202	6	supp	supp	PROPN
inlawrev-3509	202	7	.	.	PUNCT
inlawrev-3509	203	1	v	v	ADP
inlawrev-3509	203	2	1999	1999	NUM
inlawrev-3509	203	3	)	)	PUNCT
inlawrev-3509	203	4	.	.	PUNCT
inlawrev-3509	204	1	56	56	NUM
inlawrev-3509	204	2	.	.	PUNCT
inlawrev-3509	205	1	i	i	PRON
inlawrev-3509	205	2	d.	d.	PROPN
inlawrev-3509	205	3	§	§	PROPN
inlawrev-3509	205	4	68	68	NUM
inlawrev-3509	205	5	.	.	PUNCT
inlawrev-3509	206	1	the	the	DET
inlawrev-3509	206	2	floor	floor	NOUN
inlawrev-3509	206	3	is	be	AUX
inlawrev-3509	206	4	adjusted	adjust	VERB
inlawrev-3509	206	5	annually	annually	ADV
inlawrev-3509	206	6	,	,	PUNCT
inlawrev-3509	206	7	ifnecessary	ifnecessary	ADJ
inlawrev-3509	206	8	,	,	PUNCT
inlawrev-3509	206	9	for	for	ADP
inlawrev-3509	206	10	inflation	inflation	NOUN
inlawrev-3509	206	11	.	.	PUNCT
inlawrev-3509	207	1	in	in	ADP
inlawrev-3509	207	2	1999	1999	NUM
inlawrev-3509	207	3	,	,	PUNCT
inlawrev-3509	207	4	the	the	DET
inlawrev-3509	207	5	threshold	threshold	NOUN
inlawrev-3509	207	6	252	252	NUM
inlawrev-3509	207	7	indiana	indiana	NOUN
inlawrev-3509	207	8	law	law	NOUN
inlawrev-3509	207	9	review	review	NOUN
inlawrev-3509	208	1	[	[	X
inlawrev-3509	208	2	vol	vol	NOUN
inlawrev-3509	208	3	.	.	PUNCT
inlawrev-3509	208	4	35:245	35:245	NUM
inlawrev-3509	208	5	cases	case	NOUN
inlawrev-3509	208	6	,	,	PUNCT
inlawrev-3509	208	7	courts	court	NOUN
inlawrev-3509	208	8	have	have	AUX
inlawrev-3509	208	9	sided	side	VERB
inlawrev-3509	208	10	with	with	ADP
inlawrev-3509	208	11	the	the	DET
inlawrev-3509	208	12	service	service	NOUN
inlawrev-3509	208	13	and	and	CCONJ
inlawrev-3509	208	14	held	hold	VERB
inlawrev-3509	208	15	that	that	SCONJ
inlawrev-3509	208	16	plaintifftaxpayers	plaintifftaxpayer	NOUN
inlawrev-3509	208	17	can	can	AUX
inlawrev-3509	208	18	not	not	PART
inlawrev-3509	208	19	exclude	exclude	VERB
inlawrev-3509	208	20	the	the	DET
inlawrev-3509	208	21	amounts	amount	NOUN
inlawrev-3509	208	22	paid	pay	VERB
inlawrev-3509	208	23	out	out	ADP
inlawrev-3509	208	24	in	in	ADP
inlawrev-3509	208	25	legal	legal	ADJ
inlawrev-3509	208	26	fees	fee	NOUN
inlawrev-3509	208	27	to	to	PART
inlawrev-3509	208	28	obtain	obtain	VERB
inlawrev-3509	208	29	their	their	PRON
inlawrev-3509	208	30	settlements	settlement	NOUN
inlawrev-3509	208	31	or	or	CCONJ
inlawrev-3509	208	32	judgments	judgment	NOUN
inlawrev-3509	208	33	in	in	ADP
inlawrev-3509	208	34	such	such	ADJ
inlawrev-3509	208	35	cases	case	NOUN
inlawrev-3509	208	36	.	.	PUNCT
inlawrev-3509	209	1	in	in	ADP
inlawrev-3509	209	2	alexander	alexander	PROPN
inlawrev-3509	209	3	v.	v.	ADP
inlawrev-3509	209	4	internal	internal	PROPN
inlawrev-3509	209	5	revenue	revenue	NOUN
inlawrev-3509	209	6	service,^^	service,^^	VERB
inlawrev-3509	209	7	the	the	DET
inlawrev-3509	209	8	first	first	ADJ
inlawrev-3509	209	9	circuit	circuit	NOUN
inlawrev-3509	209	10	decided	decide	VERB
inlawrev-3509	209	11	a	a	DET
inlawrev-3509	209	12	case	case	NOUN
inlawrev-3509	209	13	in	in	ADP
inlawrev-3509	209	14	which	which	PRON
inlawrev-3509	209	15	a	a	DET
inlawrev-3509	209	16	plaintiff	plaintiff	NOUN
inlawrev-3509	209	17	did	do	AUX
inlawrev-3509	209	18	not	not	PART
inlawrev-3509	209	19	attempt	attempt	VERB
inlawrev-3509	209	20	to	to	PART
inlawrev-3509	209	21	exclude	exclude	VERB
inlawrev-3509	209	22	legal	legal	ADJ
inlawrev-3509	209	23	fees	fee	NOUN
inlawrev-3509	209	24	,	,	PUNCT
inlawrev-3509	209	25	but	but	CCONJ
inlawrev-3509	209	26	rather	rather	ADV
inlawrev-3509	209	27	deducted	deduct	VERB
inlawrev-3509	209	28	the	the	DET
inlawrev-3509	209	29	fees	fee	NOUN
inlawrev-3509	209	30	in	in	ADP
inlawrev-3509	209	31	arriving	arrive	VERB
inlawrev-3509	209	32	at	at	ADP
inlawrev-3509	209	33	what	what	PRON
inlawrev-3509	209	34	the	the	DET
inlawrev-3509	209	35	plaintiffcharacterized	plaintiffcharacterize	VERB
inlawrev-3509	209	36	as	as	ADP
inlawrev-3509	209	37	capital	capital	NOUN
inlawrev-3509	209	38	gain	gain	NOUN
inlawrev-3509	209	39	income	income	NOUN
inlawrev-3509	209	40	from	from	ADP
inlawrev-3509	209	41	the	the	DET
inlawrev-3509	209	42	settlement.^	settlement.^	NOUN
inlawrev-3509	209	43	*	*	PUNCT
inlawrev-3509	209	44	the	the	DET
inlawrev-3509	209	45	court	court	NOUN
inlawrev-3509	209	46	held	hold	VERB
inlawrev-3509	209	47	that	that	SCONJ
inlawrev-3509	209	48	the	the	DET
inlawrev-3509	209	49	portion	portion	NOUN
inlawrev-3509	209	50	of	of	ADP
inlawrev-3509	209	51	damages	damage	NOUN
inlawrev-3509	209	52	from	from	ADP
inlawrev-3509	209	53	plaintiffs	plaintiff	NOUN
inlawrev-3509	209	54	breach	breach	NOUN
inlawrev-3509	209	55	ofcontract	ofcontract	NOUN
inlawrev-3509	209	56	settlement	settlement	NOUN
inlawrev-3509	209	57	that	that	PRON
inlawrev-3509	209	58	were	be	AUX
inlawrev-3509	209	59	expended	expend	VERB
inlawrev-3509	209	60	for	for	ADP
inlawrev-3509	209	61	attorney	attorney	NOUN
inlawrev-3509	209	62	fees	fee	NOUN
inlawrev-3509	209	63	could	could	AUX
inlawrev-3509	209	64	not	not	PART
inlawrev-3509	209	65	be	be	AUX
inlawrev-3509	209	66	properly	properly	ADV
inlawrev-3509	209	67	subtracted	subtract	VERB
inlawrev-3509	209	68	in	in	ADP
inlawrev-3509	209	69	arriving	arrive	VERB
inlawrev-3509	209	70	at	at	ADP
inlawrev-3509	209	71	capital	capital	NOUN
inlawrev-3509	209	72	gain	gain	NOUN
inlawrev-3509	209	73	because	because	SCONJ
inlawrev-3509	209	74	the	the	DET
inlawrev-3509	209	75	claim	claim	NOUN
inlawrev-3509	209	76	resulted	result	VERB
inlawrev-3509	209	77	in	in	ADP
inlawrev-3509	209	78	ordinary	ordinary	ADJ
inlawrev-3509	209	79	income	income	NOUN
inlawrev-3509	209	80	to	to	ADP
inlawrev-3509	209	81	the	the	DET
inlawrev-3509	209	82	plaintiff.^^	plaintiff.^^	NOUN
inlawrev-3509	209	83	more	more	ADV
inlawrev-3509	209	84	important	important	ADJ
inlawrev-3509	209	85	,	,	PUNCT
inlawrev-3509	209	86	the	the	DET
inlawrev-3509	209	87	court	court	NOUN
inlawrev-3509	209	88	held	hold	VERB
inlawrev-3509	209	89	that	that	SCONJ
inlawrev-3509	209	90	the	the	DET
inlawrev-3509	209	91	plaintiffs	plaintiff	NOUN
inlawrev-3509	209	92	legal	legal	ADJ
inlawrev-3509	209	93	fees	fee	NOUN
inlawrev-3509	209	94	did	do	AUX
inlawrev-3509	209	95	not	not	PART
inlawrev-3509	209	96	qualify	qualify	VERB
inlawrev-3509	209	97	as	as	ADP
inlawrev-3509	209	98	a	a	DET
inlawrev-3509	209	99	reimbursed	reimburse	VERB
inlawrev-3509	209	100	employee	employee	NOUN
inlawrev-3509	209	101	business	business	NOUN
inlawrev-3509	209	102	expense.^	expense.^	PROPN
inlawrev-3509	209	103	°	°	PUNCT
inlawrev-3509	209	104	thus	thus	ADV
inlawrev-3509	209	105	,	,	PUNCT
inlawrev-3509	209	106	the	the	DET
inlawrev-3509	209	107	plaintiffwas	plaintiffwas	NOUN
inlawrev-3509	209	108	forced	force	VERB
inlawrev-3509	209	109	to	to	PART
inlawrev-3509	209	110	take	take	VERB
inlawrev-3509	209	111	the	the	DET
inlawrev-3509	209	112	deduction	deduction	NOUN
inlawrev-3509	209	113	below	below	ADP
inlawrev-3509	209	114	the	the	DET
inlawrev-3509	209	115	line	line	NOUN
inlawrev-3509	209	116	,	,	PUNCT
inlawrev-3509	209	117	and	and	CCONJ
inlawrev-3509	209	118	be	be	AUX
inlawrev-3509	209	119	subjected	subject	VERB
inlawrev-3509	209	120	to	to	ADP
inlawrev-3509	209	121	the	the	DET
inlawrev-3509	209	122	two	two	NUM
inlawrev-3509	209	123	percent	percent	NOUN
inlawrev-3509	209	124	miscellaneous	miscellaneous	ADJ
inlawrev-3509	209	125	itemized	itemize	VERB
inlawrev-3509	209	126	deduction	deduction	NOUN
inlawrev-3509	209	127	floor	floor	NOUN
inlawrev-3509	209	128	.	.	PUNCT
inlawrev-3509	210	1	similarly	similarly	ADV
inlawrev-3509	210	2	,	,	PUNCT
inlawrev-3509	210	3	in	in	ADP
inlawrev-3509	210	4	baylin	baylin	PROPN
inlawrev-3509	210	5	v.	v.	PROPN
inlawrev-3509	210	6	unitedstates,^^	unitedstates,^^	VERB
inlawrev-3509	210	7	the	the	DET
inlawrev-3509	210	8	federal	federal	ADJ
inlawrev-3509	210	9	circuit	circuit	NOUN
inlawrev-3509	210	10	ruled	rule	VERB
inlawrev-3509	210	11	that	that	SCONJ
inlawrev-3509	210	12	a	a	DET
inlawrev-3509	210	13	portion	portion	NOUN
inlawrev-3509	210	14	ofthe	ofthe	ADJ
inlawrev-3509	210	15	plaintiffs	plaintiff	NOUN
inlawrev-3509	210	16	condemnation	condemnation	NOUN
inlawrev-3509	210	17	award	award	PROPN
inlawrev-3509	210	18	paid	pay	VERB
inlawrev-3509	210	19	to	to	ADP
inlawrev-3509	210	20	attorneys	attorney	NOUN
inlawrev-3509	210	21	should	should	AUX
inlawrev-3509	210	22	be	be	AUX
inlawrev-3509	210	23	included	include	VERB
inlawrev-3509	210	24	in	in	ADP
inlawrev-3509	210	25	the	the	DET
inlawrev-3509	210	26	taxpayer	taxpayer	NOUN
inlawrev-3509	210	27	's	's	PART
inlawrev-3509	210	28	gross	gross	ADJ
inlawrev-3509	210	29	income	income	NOUN
inlawrev-3509	210	30	despite	despite	SCONJ
inlawrev-3509	210	31	plaintiffs	plaintiff	NOUN
inlawrev-3509	210	32	lack	lack	NOUN
inlawrev-3509	210	33	of	of	ADP
inlawrev-3509	210	34	actual	actual	ADJ
inlawrev-3509	210	35	possession	possession	NOUN
inlawrev-3509	210	36	of	of	ADP
inlawrev-3509	210	37	the	the	DET
inlawrev-3509	210	38	proceeds.^^	proceeds.^^	NOUN
inlawrev-3509	210	39	in	in	ADP
inlawrev-3509	210	40	fredrickson	fredrickson	PROPN
inlawrev-3509	210	41	v.	v.	CCONJ
inlawrev-3509	210	42	commissioner,^^	commissioner,^^	PROPN
inlawrev-3509	210	43	the	the	DET
inlawrev-3509	210	44	ninth	ninth	ADJ
inlawrev-3509	210	45	circuit	circuit	NOUN
inlawrev-3509	210	46	in	in	ADP
inlawrev-3509	210	47	an	an	DET
inlawrev-3509	210	48	unpublished	unpublished	ADJ
inlawrev-3509	210	49	opinion	opinion	NOUN
inlawrev-3509	210	50	,	,	PUNCT
inlawrev-3509	210	51	held	hold	VERB
inlawrev-3509	210	52	that	that	SCONJ
inlawrev-3509	210	53	a	a	DET
inlawrev-3509	210	54	portion	portion	NOUN
inlawrev-3509	210	55	of	of	ADP
inlawrev-3509	210	56	the	the	DET
inlawrev-3509	210	57	plaintiffs	plaintiff	NOUN
inlawrev-3509	210	58	sex	sex	NOUN
inlawrev-3509	210	59	discrimination	discrimination	NOUN
inlawrev-3509	210	60	settlement	settlement	NOUN
inlawrev-3509	210	61	damages	damage	NOUN
inlawrev-3509	210	62	paid	pay	VERB
inlawrev-3509	210	63	to	to	ADP
inlawrev-3509	210	64	her	her	PRON
inlawrev-3509	210	65	attorneys	attorney	NOUN
inlawrev-3509	210	66	could	could	AUX
inlawrev-3509	210	67	not	not	PART
inlawrev-3509	210	68	be	be	AUX
inlawrev-3509	210	69	treated	treat	VERB
inlawrev-3509	210	70	as	as	ADP
inlawrev-3509	210	71	a	a	DET
inlawrev-3509	210	72	reimbursed	reimburse	VERB
inlawrev-3509	210	73	employee	employee	NOUN
inlawrev-3509	210	74	business	business	NOUN
inlawrev-3509	210	75	expense.^"^	expense.^"^	PUNCT
inlawrev-3509	210	76	despite	despite	SCONJ
inlawrev-3509	210	77	the	the	DET
inlawrev-3509	210	78	fee	fee	NOUN
inlawrev-3509	210	79	-	-	PUNCT
inlawrev-3509	210	80	shifting	shift	VERB
inlawrev-3509	210	81	provisions	provision	NOUN
inlawrev-3509	210	82	in	in	ADP
inlawrev-3509	210	83	title	title	NOUN
inlawrev-3509	210	84	vii	vii	PROPN
inlawrev-3509	210	85	that	that	PRON
inlawrev-3509	210	86	force	force	VERB
inlawrev-3509	210	87	defendants	defendant	NOUN
inlawrev-3509	210	88	to	to	PART
inlawrev-3509	210	89	pay	pay	VERB
inlawrev-3509	210	90	a	a	DET
inlawrev-3509	210	91	prevailing	prevail	VERB
inlawrev-3509	210	92	plaintiffs	plaintiff	NOUN
inlawrev-3509	210	93	attorney	attorney	NOUN
inlawrev-3509	210	94	fees	fee	NOUN
inlawrev-3509	210	95	,	,	PUNCT
inlawrev-3509	210	96	the	the	DET
inlawrev-3509	210	97	plaintiff	plaintiff	NOUN
inlawrev-3509	210	98	in	in	ADP
inlawrev-3509	210	99	fredrickson	fredrickson	PROPN
inlawrev-3509	210	100	was	be	AUX
inlawrev-3509	210	101	forced	force	VERB
inlawrev-3509	210	102	to	to	PART
inlawrev-3509	210	103	pay	pay	VERB
inlawrev-3509	210	104	tax	tax	NOUN
inlawrev-3509	210	105	on	on	ADP
inlawrev-3509	210	106	amounts	amount	NOUN
inlawrev-3509	210	107	received	receive	VERB
inlawrev-3509	210	108	by	by	ADP
inlawrev-3509	210	109	his	his	PRON
inlawrev-3509	210	110	attorneys.^^	attorneys.^^	NOUN
inlawrev-3509	210	111	a	a	DET
inlawrev-3509	210	112	number	number	NOUN
inlawrev-3509	210	113	of	of	ADP
inlawrev-3509	210	114	u.s	u.s	PROPN
inlawrev-3509	210	115	.	.	PROPN
inlawrev-3509	210	116	tax	tax	NOUN
inlawrev-3509	210	117	court	court	NOUN
inlawrev-3509	210	118	cases	case	NOUN
inlawrev-3509	210	119	have	have	AUX
inlawrev-3509	210	120	followed	follow	VERB
inlawrev-3509	210	121	these	these	DET
inlawrev-3509	210	122	cases	case	NOUN
inlawrev-3509	210	123	,	,	PUNCT
inlawrev-3509	210	124	usually	usually	ADV
inlawrev-3509	210	125	noting	note	VERB
inlawrev-3509	210	126	that	that	SCONJ
inlawrev-3509	210	127	the	the	DET
inlawrev-3509	210	128	attorney	attorney	NOUN
inlawrev-3509	210	129	lien	lien	NOUN
inlawrev-3509	210	130	statutes	statute	NOUN
inlawrev-3509	210	131	cited	cite	VERB
inlawrev-3509	210	132	in	in	ADP
inlawrev-3509	210	133	their	their	PRON
inlawrev-3509	210	134	controversies	controversy	NOUN
inlawrev-3509	210	135	differ	differ	VERB
inlawrev-3509	210	136	from	from	ADP
inlawrev-3509	210	137	the	the	DET
inlawrev-3509	210	138	alabama	alabama	NOUN
inlawrev-3509	210	139	was	be	AUX
inlawrev-3509	210	140	$	$	SYM
inlawrev-3509	210	141	126,600	126,600	NUM
inlawrev-3509	210	142	.	.	PUNCT
inlawrev-3509	211	1	see	see	VERB
inlawrev-3509	211	2	rev	rev	PROPN
inlawrev-3509	211	3	.	.	PROPN
inlawrev-3509	211	4	proc	proc	PROPN
inlawrev-3509	211	5	.	.	PUNCT
inlawrev-3509	212	1	98	98	NUM
inlawrev-3509	212	2	-	-	SYM
inlawrev-3509	212	3	61	61	NUM
inlawrev-3509	212	4	,	,	PUNCT
inlawrev-3509	212	5	1998	1998	NUM
inlawrev-3509	212	6	-	-	SYM
inlawrev-3509	212	7	52	52	NUM
inlawrev-3509	212	8	1.r.b	1.r.b	NUM
inlawrev-3509	212	9	.	.	PUNCT
inlawrev-3509	213	1	18	18	NUM
inlawrev-3509	213	2	.	.	PUNCT
inlawrev-3509	214	1	one	one	NUM
inlawrev-3509	214	2	interesting	interesting	ADJ
inlawrev-3509	214	3	application	application	NOUN
inlawrev-3509	214	4	of	of	ADP
inlawrev-3509	214	5	the	the	DET
inlawrev-3509	214	6	amt	amt	PROPN
inlawrev-3509	214	7	involves	involve	VERB
inlawrev-3509	214	8	the	the	DET
inlawrev-3509	214	9	tax	tax	NOUN
inlawrev-3509	214	10	treatment	treatment	NOUN
inlawrev-3509	214	11	of	of	ADP
inlawrev-3509	214	12	former	former	ADJ
inlawrev-3509	214	13	president	president	PROPN
inlawrev-3509	214	14	clinton	clinton	PROPN
inlawrev-3509	214	15	's	's	PART
inlawrev-3509	214	16	legal	legal	ADJ
inlawrev-3509	214	17	defense	defense	NOUN
inlawrev-3509	214	18	fund	fund	NOUN
inlawrev-3509	214	19	which	which	PRON
inlawrev-3509	214	20	,	,	PUNCT
inlawrev-3509	214	21	if	if	SCONJ
inlawrev-3509	214	22	included	include	VERB
inlawrev-3509	214	23	in	in	ADP
inlawrev-3509	214	24	his	his	PRON
inlawrev-3509	214	25	gross	gross	ADJ
inlawrev-3509	214	26	income	income	NOUN
inlawrev-3509	214	27	,	,	PUNCT
inlawrev-3509	214	28	would	would	AUX
inlawrev-3509	214	29	leave	leave	VERB
inlawrev-3509	214	30	$	$	SYM
inlawrev-3509	214	31	2.25	2.25	NUM
inlawrev-3509	214	32	million	million	NUM
inlawrev-3509	214	33	subject	subject	NOUN
inlawrev-3509	214	34	to	to	ADP
inlawrev-3509	214	35	amt	amt	PROPN
inlawrev-3509	214	36	.	.	PUNCT
inlawrev-3509	215	1	see	see	VERB
inlawrev-3509	215	2	lee	lee	PROPN
inlawrev-3509	215	3	a.	a.	PROPN
inlawrev-3509	215	4	sheppard	sheppard	PROPN
inlawrev-3509	215	5	,	,	PUNCT
inlawrev-3509	215	6	news	news	NOUN
inlawrev-3509	215	7	analysis	analysis	NOUN
inlawrev-3509	215	8	—	—	PUNCT
inlawrev-3509	215	9	a	a	DET
inlawrev-3509	215	10	look	look	NOUN
inlawrev-3509	215	11	at	at	ADP
inlawrev-3509	215	12	the	the	DET
inlawrev-3509	215	13	clinton	clinton	PROPN
inlawrev-3509	215	14	and	and	CCONJ
inlawrev-3509	215	15	gore	gore	PROPN
inlawrev-3509	215	16	tax	tax	NOUN
inlawrev-3509	215	17	returns	return	NOUN
inlawrev-3509	215	18	,	,	PUNCT
inlawrev-3509	215	19	87	87	NUM
inlawrev-3509	215	20	tax	tax	NOUN
inlawrev-3509	215	21	notes	note	NOUN
inlawrev-3509	215	22	472	472	NUM
inlawrev-3509	215	23	(	(	PUNCT
inlawrev-3509	215	24	2000	2000	NUM
inlawrev-3509	215	25	)	)	PUNCT
inlawrev-3509	215	26	.	.	PUNCT
inlawrev-3509	216	1	57	57	NUM
inlawrev-3509	216	2	.	.	PUNCT
inlawrev-3509	216	3	see	see	VERB
inlawrev-3509	216	4	alexander	alexander	PROPN
inlawrev-3509	216	5	v.	v.	ADP
inlawrev-3509	216	6	comm'r	comm'r	PROPN
inlawrev-3509	216	7	,	,	PUNCT
inlawrev-3509	216	8	72	72	NUM
inlawrev-3509	216	9	f.3d	f.3d	NUM
inlawrev-3509	216	10	938	938	NUM
inlawrev-3509	216	11	(	(	PUNCT
inlawrev-3509	216	12	1st	1st	ADJ
inlawrev-3509	216	13	cir	cir	NOUN
inlawrev-3509	216	14	.	.	PROPN
inlawrev-3509	216	15	1995	1995	NUM
inlawrev-3509	216	16	)	)	PUNCT
inlawrev-3509	216	17	.	.	PUNCT
inlawrev-3509	217	1	58	58	NUM
inlawrev-3509	217	2	.	.	PUNCT
inlawrev-3509	217	3	mat	mat	NOUN
inlawrev-3509	217	4	940	940	NUM
inlawrev-3509	217	5	-	-	SYM
inlawrev-3509	217	6	41	41	NUM
inlawrev-3509	217	7	.	.	PUNCT
inlawrev-3509	218	1	59	59	NUM
inlawrev-3509	218	2	.	.	PUNCT
inlawrev-3509	219	1	i	i	PRON
inlawrev-3509	219	2	d.	d.	PROPN
inlawrev-3509	219	3	at	at	ADP
inlawrev-3509	219	4	944	944	NUM
inlawrev-3509	219	5	.	.	PUNCT
inlawrev-3509	219	6	60	60	NUM
inlawrev-3509	219	7	.	.	PUNCT
inlawrev-3509	220	1	i	i	PRON
inlawrev-3509	220	2	d.	d.	PROPN
inlawrev-3509	220	3	at	at	ADP
inlawrev-3509	220	4	946	946	NUM
inlawrev-3509	220	5	.	.	PUNCT
inlawrev-3509	221	1	plaintiffsought	plaintiffsought	NOUN
inlawrev-3509	221	2	to	to	PART
inlawrev-3509	221	3	characterize	characterize	VERB
inlawrev-3509	221	4	the	the	DET
inlawrev-3509	221	5	legal	legal	ADJ
inlawrev-3509	221	6	fees	fee	NOUN
inlawrev-3509	221	7	as	as	SCONJ
inlawrev-3509	221	8	reimbursed	reimburse	VERB
inlawrev-3509	221	9	employee	employee	NOUN
inlawrev-3509	221	10	business	business	NOUN
inlawrev-3509	221	11	expenses	expense	NOUN
inlawrev-3509	221	12	to	to	PART
inlawrev-3509	221	13	obtain	obtain	VERB
inlawrev-3509	221	14	an	an	DET
inlawrev-3509	221	15	"	"	PUNCT
inlawrev-3509	221	16	above	above	ADP
inlawrev-3509	221	17	the	the	DET
inlawrev-3509	221	18	line	line	NOUN
inlawrev-3509	221	19	"	"	PUNCT
inlawrev-3509	221	20	deduction	deduction	NOUN
inlawrev-3509	221	21	,	,	PUNCT
inlawrev-3509	221	22	which	which	PRON
inlawrev-3509	221	23	would	would	AUX
inlawrev-3509	221	24	allow	allow	VERB
inlawrev-3509	221	25	the	the	DET
inlawrev-3509	221	26	plaintiff	plaintiff	NOUN
inlawrev-3509	221	27	to	to	PART
inlawrev-3509	221	28	deduct	deduct	VERB
inlawrev-3509	221	29	the	the	DET
inlawrev-3509	221	30	entire	entire	ADJ
inlawrev-3509	221	31	amount	amount	NOUN
inlawrev-3509	221	32	and	and	CCONJ
inlawrev-3509	221	33	avoid	avoid	VERB
inlawrev-3509	221	34	paying	pay	VERB
inlawrev-3509	221	35	tax	tax	NOUN
inlawrev-3509	221	36	on	on	ADP
inlawrev-3509	221	37	the	the	DET
inlawrev-3509	221	38	taxable	taxable	ADJ
inlawrev-3509	221	39	amount	amount	NOUN
inlawrev-3509	221	40	of	of	ADP
inlawrev-3509	221	41	two	two	NUM
inlawrev-3509	221	42	percent	percent	NOUN
inlawrev-3509	221	43	if	if	SCONJ
inlawrev-3509	221	44	characterized	characterize	VERB
inlawrev-3509	221	45	as	as	ADP
inlawrev-3509	221	46	a	a	DET
inlawrev-3509	221	47	miscellaneous	miscellaneous	ADJ
inlawrev-3509	221	48	itemized	itemize	VERB
inlawrev-3509	221	49	deduction	deduction	NOUN
inlawrev-3509	221	50	(	(	PUNCT
inlawrev-3509	221	51	i.e.	i.e.	X
inlawrev-3509	221	52	,	,	PUNCT
inlawrev-3509	221	53	a	a	DET
inlawrev-3509	221	54	"	"	PUNCT
inlawrev-3509	221	55	below	below	ADP
inlawrev-3509	221	56	the	the	DET
inlawrev-3509	221	57	line	line	NOUN
inlawrev-3509	221	58	"	"	PUNCT
inlawrev-3509	221	59	deduction	deduction	NOUN
inlawrev-3509	221	60	)	)	PUNCT
inlawrev-3509	221	61	.	.	PUNCT
inlawrev-3509	222	1	the	the	DET
inlawrev-3509	222	2	court	court	NOUN
inlawrev-3509	222	3	determined	determine	VERB
inlawrev-3509	222	4	that	that	SCONJ
inlawrev-3509	222	5	the	the	DET
inlawrev-3509	222	6	legal	legal	ADJ
inlawrev-3509	222	7	fees	fee	NOUN
inlawrev-3509	222	8	were	be	AUX
inlawrev-3509	222	9	"	"	PUNCT
inlawrev-3509	222	10	properly	properly	ADV
inlawrev-3509	222	11	deducted	deduct	VERB
inlawrev-3509	222	12	'	'	PUNCT
inlawrev-3509	222	13	below	below	ADP
inlawrev-3509	222	14	the	the	DET
inlawrev-3509	222	15	line	line	NOUN
inlawrev-3509	222	16	.	.	PUNCT
inlawrev-3509	222	17	'	'	PUNCT
inlawrev-3509	222	18	"	"	PUNCT
inlawrev-3509	223	1	i	i	PRON
inlawrev-3509	223	2	d.	d.	PROPN
inlawrev-3509	223	3	61	61	NUM
inlawrev-3509	223	4	.	.	PUNCT
inlawrev-3509	224	1	43	43	NUM
inlawrev-3509	224	2	f.3d	f.3d	NUM
inlawrev-3509	224	3	1451	1451	NUM
inlawrev-3509	224	4	(	(	PUNCT
inlawrev-3509	224	5	fed	fed	PROPN
inlawrev-3509	224	6	.	.	PUNCT
inlawrev-3509	224	7	cir	cir	PROPN
inlawrev-3509	224	8	.	.	PROPN
inlawrev-3509	224	9	1995	1995	NUM
inlawrev-3509	224	10	)	)	PUNCT
inlawrev-3509	224	11	.	.	PUNCT
inlawrev-3509	225	1	62	62	NUM
inlawrev-3509	225	2	.	.	PUNCT
inlawrev-3509	225	3	mat	mat	NOUN
inlawrev-3509	225	4	1455	1455	NUM
inlawrev-3509	225	5	.	.	PUNCT
inlawrev-3509	226	1	63	63	NUM
inlawrev-3509	226	2	.	.	X
inlawrev-3509	227	1	166	166	NUM
inlawrev-3509	227	2	f.3d	f.3d	NUM
inlawrev-3509	227	3	342	342	NUM
inlawrev-3509	227	4	,	,	PUNCT
inlawrev-3509	228	1	1998	1998	NUM
inlawrev-3509	228	2	u.s	u.s	PROPN
inlawrev-3509	228	3	.	.	PROPN
inlawrev-3509	228	4	app	app	PROPN
inlawrev-3509	228	5	.	.	PROPN
inlawrev-3509	228	6	lexis	lexis	PROPN
inlawrev-3509	228	7	31964	31964	NUM
inlawrev-3509	228	8	(	(	PUNCT
inlawrev-3509	228	9	9th	9th	ADJ
inlawrev-3509	228	10	cir	cir	NOUN
inlawrev-3509	228	11	.	.	PUNCT
inlawrev-3509	229	1	dec	dec	PROPN
inlawrev-3509	229	2	.	.	PROPN
inlawrev-3509	229	3	21	21	NUM
inlawrev-3509	229	4	,	,	PUNCT
inlawrev-3509	229	5	1998	1998	NUM
inlawrev-3509	229	6	)	)	PUNCT
inlawrev-3509	229	7	.	.	PUNCT
inlawrev-3509	230	1	64	64	NUM
inlawrev-3509	230	2	.	.	PUNCT
inlawrev-3509	231	1	i	i	PRON
inlawrev-3509	231	2	d	d	PROPN
inlawrev-3509	231	3	at	at	ADP
inlawrev-3509	231	4	^3	^3	PROPN
inlawrev-3509	231	5	.	.	PROPN
inlawrev-3509	232	1	65	65	NUM
inlawrev-3509	232	2	.	.	PUNCT
inlawrev-3509	233	1	i	i	PRON
inlawrev-3509	233	2	d	d	PROPN
inlawrev-3509	233	3	'	'	PUNCT
inlawrev-3509	233	4	,	,	PUNCT
inlawrev-3509	233	5	see	see	VERB
inlawrev-3509	233	6	also	also	ADV
inlawrev-3509	233	7	coady	coady	PROPN
inlawrev-3509	233	8	v.	v.	ADP
inlawrev-3509	233	9	comm'r	comm'r	PROPN
inlawrev-3509	233	10	,	,	PUNCT
inlawrev-3509	233	11	213	213	NUM
inlawrev-3509	233	12	f.3d	f.3d	NUM
inlawrev-3509	233	13	1	1	NUM
inlawrev-3509	233	14	187	187	NUM
inlawrev-3509	233	15	,	,	PUNCT
inlawrev-3509	233	16	1	1	NUM
inlawrev-3509	233	17	190	190	NUM
inlawrev-3509	233	18	-	-	SYM
inlawrev-3509	233	19	91	91	NUM
inlawrev-3509	233	20	(	(	PUNCT
inlawrev-3509	233	21	9th	9th	ADJ
inlawrev-3509	233	22	cir	cir	NOUN
inlawrev-3509	233	23	.	.	PROPN
inlawrev-3509	233	24	2000	2000	NUM
inlawrev-3509	233	25	)	)	PUNCT
inlawrev-3509	234	1	(	(	PUNCT
inlawrev-3509	234	2	holding	hold	VERB
inlawrev-3509	234	3	that	that	PRON
inlawrev-3509	234	4	under	under	ADP
inlawrev-3509	234	5	alaska	alaska	PROPN
inlawrev-3509	234	6	law	law	NOUN
inlawrev-3509	234	7	,	,	PUNCT
inlawrev-3509	234	8	a	a	DET
inlawrev-3509	234	9	portion	portion	NOUN
inlawrev-3509	234	10	of	of	ADP
inlawrev-3509	234	11	damage	damage	NOUN
inlawrev-3509	234	12	award	award	NOUN
inlawrev-3509	234	13	used	use	VERB
inlawrev-3509	234	14	to	to	PART
inlawrev-3509	234	15	pay	pay	VERB
inlawrev-3509	234	16	attorney	attorney	NOUN
inlawrev-3509	234	17	fees	fee	NOUN
inlawrev-3509	234	18	,	,	PUNCT
inlawrev-3509	234	19	although	although	SCONJ
inlawrev-3509	234	20	deductible	deductible	ADJ
inlawrev-3509	234	21	as	as	ADP
inlawrev-3509	234	22	a	a	DET
inlawrev-3509	234	23	miscellaneous	miscellaneous	ADJ
inlawrev-3509	234	24	itemized	itemize	VERB
inlawrev-3509	234	25	deduction	deduction	NOUN
inlawrev-3509	234	26	,	,	PUNCT
inlawrev-3509	234	27	was	be	AUX
inlawrev-3509	234	28	included	include	VERB
inlawrev-3509	234	29	in	in	ADP
inlawrev-3509	234	30	taxpayers	taxpayer	NOUN
inlawrev-3509	234	31	'	'	PART
inlawrev-3509	234	32	gross	gross	ADJ
inlawrev-3509	234	33	income	income	NOUN
inlawrev-3509	234	34	)	)	PUNCT
inlawrev-3509	234	35	,	,	PUNCT
inlawrev-3509	234	36	cert	cert	NOUN
inlawrev-3509	234	37	,	,	PUNCT
inlawrev-3509	234	38	denied	deny	VERB
inlawrev-3509	234	39	,	,	PUNCT
inlawrev-3509	234	40	121	121	NUM
inlawrev-3509	234	41	s.	s.	PROPN
inlawrev-3509	234	42	ct	ct	PROPN
inlawrev-3509	234	43	.	.	PROPN
inlawrev-3509	234	44	1604(2001	1604(2001	NUM
inlawrev-3509	234	45	)	)	PUNCT
inlawrev-3509	234	46	.	.	PUNCT
inlawrev-3509	235	1	200	200	NUM
inlawrev-3509	235	2	1	1	NUM
inlawrev-3509	235	3	]	]	PUNCT
inlawrev-3509	235	4	amending	amend	VERB
inlawrev-3509	235	5	the	the	DET
inlawrev-3509	235	6	internal	internal	ADJ
inlawrev-3509	235	7	revenue	revenue	NOUN
inlawrev-3509	235	8	code	code	PROPN
inlawrev-3509	235	9	253	253	NUM
inlawrev-3509	235	10	statute.^^	statute.^^	NOUN
inlawrev-3509	235	11	one	one	NUM
inlawrev-3509	235	12	recent	recent	ADJ
inlawrev-3509	235	13	u.s	u.s	PROPN
inlawrev-3509	235	14	.	.	PROPN
inlawrev-3509	235	15	tax	tax	NOUN
inlawrev-3509	235	16	court	court	NOUN
inlawrev-3509	235	17	decision	decision	NOUN
inlawrev-3509	235	18	,	,	PUNCT
inlawrev-3509	235	19	kenseth	kenseth	PROPN
inlawrev-3509	235	20	v.	v.	CCONJ
inlawrev-3509	235	21	commissioner,^^	commissioner,^^	PROPN
inlawrev-3509	235	22	addresses	address	VERB
inlawrev-3509	235	23	the	the	DET
inlawrev-3509	235	24	controversy	controversy	NOUN
inlawrev-3509	235	25	over	over	ADP
inlawrev-3509	235	26	whether	whether	SCONJ
inlawrev-3509	235	27	attorney	attorney	NOUN
inlawrev-3509	235	28	fee	fee	NOUN
inlawrev-3509	235	29	awards	award	NOUN
inlawrev-3509	235	30	in	in	ADP
inlawrev-3509	235	31	nonphysical	nonphysical	ADJ
inlawrev-3509	235	32	personal	personal	ADJ
inlawrev-3509	235	33	injury	injury	NOUN
inlawrev-3509	235	34	settlements	settlement	NOUN
inlawrev-3509	235	35	andjudgments	andjudgment	NOUN
inlawrev-3509	235	36	should	should	AUX
inlawrev-3509	235	37	be	be	AUX
inlawrev-3509	235	38	excluded	exclude	VERB
inlawrev-3509	235	39	from	from	ADP
inlawrev-3509	235	40	gross	gross	ADJ
inlawrev-3509	235	41	income	income	NOUN
inlawrev-3509	235	42	.	.	PUNCT
inlawrev-3509	236	1	kenseth	kenseth	PROPN
inlawrev-3509	236	2	was	be	AUX
inlawrev-3509	236	3	decided	decide	VERB
inlawrev-3509	236	4	by	by	ADP
inlawrev-3509	236	5	a	a	DET
inlawrev-3509	236	6	divided	divide	VERB
inlawrev-3509	236	7	court	court	NOUN
inlawrev-3509	236	8	,	,	PUNCT
inlawrev-3509	236	9	further	far	ADV
inlawrev-3509	236	10	highlighting	highlight	VERB
inlawrev-3509	236	11	the	the	DET
inlawrev-3509	236	12	larger	large	ADJ
inlawrev-3509	236	13	circuit	circuit	NOUN
inlawrev-3509	236	14	conflict	conflict	NOUN
inlawrev-3509	236	15	by	by	ADP
inlawrev-3509	236	16	showing	show	VERB
inlawrev-3509	236	17	that	that	SCONJ
inlawrev-3509	236	18	not	not	PART
inlawrev-3509	236	19	only	only	ADV
inlawrev-3509	236	20	are	be	AUX
inlawrev-3509	236	21	the	the	DET
inlawrev-3509	236	22	federal	federal	ADJ
inlawrev-3509	236	23	circuits	circuit	NOUN
inlawrev-3509	236	24	at	at	ADP
inlawrev-3509	236	25	odds	odd	NOUN
inlawrev-3509	236	26	,	,	PUNCT
inlawrev-3509	236	27	but	but	CCONJ
inlawrev-3509	236	28	the	the	DET
inlawrev-3509	236	29	judges	judge	NOUN
inlawrev-3509	236	30	of	of	ADP
inlawrev-3509	236	31	the	the	DET
inlawrev-3509	236	32	tax	tax	NOUN
inlawrev-3509	236	33	court	court	NOUN
inlawrev-3509	236	34	are	be	AUX
inlawrev-3509	236	35	as	as	SCONJ
inlawrev-3509	236	36	well.^	well.^	NOUN
inlawrev-3509	236	37	'	'	PUNCT
inlawrev-3509	236	38	the	the	DET
inlawrev-3509	236	39	kenseth	kenseth	PROPN
inlawrev-3509	236	40	majority	majority	NOUN
inlawrev-3509	236	41	held	hold	VERB
inlawrev-3509	236	42	that	that	SCONJ
inlawrev-3509	236	43	a	a	DET
inlawrev-3509	236	44	portion	portion	NOUN
inlawrev-3509	236	45	of	of	ADP
inlawrev-3509	236	46	a	a	DET
inlawrev-3509	236	47	plaintiff	plaintiff	NOUN
inlawrev-3509	236	48	taxpayer	taxpayer	NOUN
inlawrev-3509	236	49	's	's	PART
inlawrev-3509	236	50	settlement	settlement	NOUN
inlawrev-3509	236	51	award	award	NOUN
inlawrev-3509	236	52	used	use	VERB
inlawrev-3509	236	53	to	to	PART
inlawrev-3509	236	54	pay	pay	VERB
inlawrev-3509	236	55	attorney	attorney	NOUN
inlawrev-3509	236	56	fees	fee	NOUN
inlawrev-3509	236	57	under	under	ADP
inlawrev-3509	236	58	a	a	DET
inlawrev-3509	236	59	contingent	contingent	ADJ
inlawrev-3509	236	60	fee	fee	NOUN
inlawrev-3509	236	61	arrangement	arrangement	NOUN
inlawrev-3509	236	62	must	must	AUX
inlawrev-3509	236	63	be	be	AUX
inlawrev-3509	236	64	included	include	VERB
inlawrev-3509	236	65	in	in	ADP
inlawrev-3509	236	66	his	his	PRON
inlawrev-3509	236	67	gross	gross	ADJ
inlawrev-3509	236	68	income.^^	income.^^	NOUN
inlawrev-3509	237	1	according	accord	VERB
inlawrev-3509	237	2	to	to	ADP
inlawrev-3509	237	3	the	the	DET
inlawrev-3509	237	4	court	court	NOUN
inlawrev-3509	237	5	,	,	PUNCT
inlawrev-3509	237	6	kenseth	kenseth	PROPN
inlawrev-3509	237	7	and	and	CCONJ
inlawrev-3509	237	8	other	other	ADJ
inlawrev-3509	237	9	plaintiffs	plaintiff	NOUN
inlawrev-3509	237	10	could	could	AUX
inlawrev-3509	237	11	deduct	deduct	VERB
inlawrev-3509	237	12	legal	legal	ADJ
inlawrev-3509	237	13	fees	fee	NOUN
inlawrev-3509	237	14	as	as	ADP
inlawrev-3509	237	15	a	a	DET
inlawrev-3509	237	16	miscellaneous	miscellaneous	ADJ
inlawrev-3509	237	17	itemized	itemize	VERB
inlawrev-3509	237	18	deduction.^	deduction.^	NOUN
inlawrev-3509	237	19	°	°	PROPN
inlawrev-3509	237	20	however	however	ADV
inlawrev-3509	237	21	,	,	PUNCT
inlawrev-3509	237	22	the	the	DET
inlawrev-3509	237	23	court	court	NOUN
inlawrev-3509	237	24	's	's	PART
inlawrev-3509	237	25	majority	majority	NOUN
inlawrev-3509	237	26	,	,	PUNCT
inlawrev-3509	237	27	applying	apply	VERB
inlawrev-3509	237	28	the	the	DET
inlawrev-3509	237	29	"	"	PUNCT
inlawrev-3509	237	30	fruit	fruit	NOUN
inlawrev-3509	237	31	of	of	ADP
inlawrev-3509	237	32	the	the	DET
inlawrev-3509	237	33	tree	tree	NOUN
inlawrev-3509	237	34	"	"	PUNCT
inlawrev-3509	237	35	doctrine	doctrine	NOUN
inlawrev-3509	237	36	,	,	PUNCT
inlawrev-3509	237	37	refused	refuse	VERB
inlawrev-3509	237	38	to	to	PART
inlawrev-3509	237	39	allow	allow	VERB
inlawrev-3509	237	40	a	a	DET
inlawrev-3509	237	41	full	full	ADJ
inlawrev-3509	237	42	deduction	deduction	NOUN
inlawrev-3509	237	43	or	or	CCONJ
inlawrev-3509	237	44	exclusion.^	exclusion.^	NOUN
inlawrev-3509	237	45	'	'	PUNCT
inlawrev-3509	237	46	this	this	DET
inlawrev-3509	237	47	continuing	continue	VERB
inlawrev-3509	237	48	conflict	conflict	NOUN
inlawrev-3509	237	49	among	among	ADP
inlawrev-3509	237	50	the	the	DET
inlawrev-3509	237	51	federal	federal	ADJ
inlawrev-3509	237	52	circuits	circuit	NOUN
inlawrev-3509	237	53	and	and	CCONJ
inlawrev-3509	237	54	within	within	ADP
inlawrev-3509	237	55	the	the	DET
inlawrev-3509	237	56	tax	tax	NOUN
inlawrev-3509	237	57	court	court	NOUN
inlawrev-3509	237	58	is	be	AUX
inlawrev-3509	237	59	disparaging	disparage	VERB
inlawrev-3509	237	60	for	for	ADP
inlawrev-3509	237	61	taxpayers	taxpayer	NOUN
inlawrev-3509	237	62	who	who	PRON
inlawrev-3509	237	63	suffer	suffer	VERB
inlawrev-3509	237	64	from	from	ADP
inlawrev-3509	237	65	nonphysical	nonphysical	ADJ
inlawrev-3509	237	66	personal	personal	ADJ
inlawrev-3509	237	67	injuries	injury	NOUN
inlawrev-3509	237	68	.	.	PUNCT
inlawrev-3509	238	1	such	such	ADJ
inlawrev-3509	238	2	taxpayers	taxpayer	NOUN
inlawrev-3509	238	3	not	not	PART
inlawrev-3509	238	4	only	only	ADV
inlawrev-3509	238	5	incur	incur	VERB
inlawrev-3509	238	6	potential	potential	ADJ
inlawrev-3509	238	7	reductions	reduction	NOUN
inlawrev-3509	238	8	in	in	ADP
inlawrev-3509	238	9	their	their	PRON
inlawrev-3509	238	10	recovery	recovery	NOUN
inlawrev-3509	238	11	,	,	PUNCT
inlawrev-3509	238	12	but	but	CCONJ
inlawrev-3509	238	13	also	also	ADV
inlawrev-3509	238	14	are	be	AUX
inlawrev-3509	238	15	forced	force	VERB
inlawrev-3509	238	16	to	to	PART
inlawrev-3509	238	17	have	have	VERB
inlawrev-3509	238	18	their	their	PRON
inlawrev-3509	238	19	claims	claim	NOUN
inlawrev-3509	238	20	litigated	litigate	VERB
inlawrev-3509	238	21	in	in	ADP
inlawrev-3509	238	22	an	an	DET
inlawrev-3509	238	23	environment	environment	NOUN
inlawrev-3509	238	24	where	where	SCONJ
inlawrev-3509	238	25	the	the	DET
inlawrev-3509	238	26	tax	tax	NOUN
inlawrev-3509	238	27	consequences	consequence	NOUN
inlawrev-3509	238	28	to	to	ADP
inlawrev-3509	238	29	the	the	DET
inlawrev-3509	238	30	plaintifftaxpayer	plaintifftaxpayer	NOUN
inlawrev-3509	238	31	are	be	AUX
inlawrev-3509	238	32	unpredictable	unpredictable	ADJ
inlawrev-3509	238	33	.	.	PUNCT
inlawrev-3509	239	1	this	this	DET
inlawrev-3509	239	2	conflict	conflict	NOUN
inlawrev-3509	239	3	requires	require	VERB
inlawrev-3509	239	4	immediate	immediate	ADJ
inlawrev-3509	239	5	resolution	resolution	NOUN
inlawrev-3509	239	6	.	.	PUNCT
inlawrev-3509	240	1	doing	do	VERB
inlawrev-3509	240	2	so	so	ADV
inlawrev-3509	240	3	will	will	AUX
inlawrev-3509	240	4	increase	increase	VERB
inlawrev-3509	240	5	recovery	recovery	NOUN
inlawrev-3509	240	6	for	for	ADP
inlawrev-3509	240	7	nonphysically	nonphysically	ADV
inlawrev-3509	240	8	injured	injure	VERB
inlawrev-3509	240	9	plaintiffs	plaintiff	NOUN
inlawrev-3509	240	10	,	,	PUNCT
inlawrev-3509	240	11	and	and	CCONJ
inlawrev-3509	240	12	alleviate	alleviate	VERB
inlawrev-3509	240	13	uncertainty	uncertainty	NOUN
inlawrev-3509	240	14	in	in	ADP
inlawrev-3509	240	15	the	the	DET
inlawrev-3509	240	16	calculation	calculation	NOUN
inlawrev-3509	240	17	of	of	ADP
inlawrev-3509	240	18	plaintiffs	plaintiff	NOUN
inlawrev-3509	240	19	income	income	NOUN
inlawrev-3509	240	20	,	,	PUNCT
inlawrev-3509	240	21	while	while	SCONJ
inlawrev-3509	240	22	encouraging	encourage	VERB
inlawrev-3509	240	23	predictability	predictability	NOUN
inlawrev-3509	240	24	and	and	CCONJ
inlawrev-3509	240	25	consistency	consistency	NOUN
inlawrev-3509	240	26	in	in	ADP
inlawrev-3509	240	27	tax	tax	NOUN
inlawrev-3509	240	28	court	court	NOUN
inlawrev-3509	240	29	decisions	decision	NOUN
inlawrev-3509	240	30	.	.	PUNCT
inlawrev-3509	241	1	66	66	NUM
inlawrev-3509	241	2	.	.	PUNCT
inlawrev-3509	242	1	see	see	VERB
inlawrev-3509	242	2	,	,	PUNCT
inlawrev-3509	242	3	e.g.	e.g.	ADV
inlawrev-3509	242	4	,	,	PUNCT
inlawrev-3509	242	5	kenseth	kenseth	PROPN
inlawrev-3509	242	6	v.	v.	ADP
inlawrev-3509	242	7	comm'r	comm'r	PROPN
inlawrev-3509	242	8	,	,	PUNCT
inlawrev-3509	242	9	114	114	NUM
inlawrev-3509	242	10	t.c	t.c	PROPN
inlawrev-3509	242	11	.	.	PROPN
inlawrev-3509	242	12	26	26	NUM
inlawrev-3509	242	13	,	,	PUNCT
inlawrev-3509	242	14	36	36	NUM
inlawrev-3509	242	15	(	(	PUNCT
inlawrev-3509	242	16	2000	2000	NUM
inlawrev-3509	242	17	)	)	PUNCT
inlawrev-3509	242	18	,	,	PUNCT
inlawrev-3509	242	19	ajfcl	ajfcl	PROPN
inlawrev-3509	242	20	,	,	PUNCT
inlawrev-3509	242	21	259	259	NUM
inlawrev-3509	242	22	f.3d	f.3d	NUM
inlawrev-3509	242	23	881	881	NUM
inlawrev-3509	242	24	(	(	PUNCT
inlawrev-3509	242	25	7th	7th	ADJ
inlawrev-3509	242	26	cir	cir	NOUN
inlawrev-3509	242	27	.	.	PUNCT
inlawrev-3509	242	28	2001	2001	NUM
inlawrev-3509	242	29	)	)	PUNCT
inlawrev-3509	242	30	;	;	PUNCT
inlawrev-3509	243	1	hukkanen	hukkanen	PROPN
inlawrev-3509	243	2	-	-	PUNCT
inlawrev-3509	243	3	campbell	campbell	PROPN
inlawrev-3509	243	4	v.	v.	ADP
inlawrev-3509	243	5	comm'r	comm'r	PROPN
inlawrev-3509	243	6	,	,	PUNCT
inlawrev-3509	243	7	79	79	NUM
inlawrev-3509	243	8	t.c.m	t.c.m	NOUN
inlawrev-3509	243	9	.	.	PUNCT
inlawrev-3509	244	1	(	(	PUNCT
inlawrev-3509	244	2	cch	cch	NOUN
inlawrev-3509	244	3	)	)	PUNCT
inlawrev-3509	244	4	2122	2122	NUM
inlawrev-3509	244	5	,	,	PUNCT
inlawrev-3509	244	6	*	*	PUNCT
inlawrev-3509	244	7	15	15	NUM
inlawrev-3509	244	8	(	(	PUNCT
inlawrev-3509	244	9	2000	2000	NUM
inlawrev-3509	244	10	)	)	PUNCT
inlawrev-3509	244	11	(	(	PUNCT
inlawrev-3509	244	12	distinguishing	distinguish	VERB
inlawrev-3509	244	13	a	a	DET
inlawrev-3509	244	14	missouri	missouri	PROPN
inlawrev-3509	244	15	statute	statute	NOUN
inlawrev-3509	244	16	to	to	PART
inlawrev-3509	244	17	find	find	VERB
inlawrev-3509	244	18	that	that	SCONJ
inlawrev-3509	244	19	a	a	DET
inlawrev-3509	244	20	portion	portion	NOUN
inlawrev-3509	244	21	of	of	ADP
inlawrev-3509	244	22	the	the	DET
inlawrev-3509	244	23	damage	damage	NOUN
inlawrev-3509	244	24	award	award	NOUN
inlawrev-3509	244	25	used	use	VERB
inlawrev-3509	244	26	to	to	PART
inlawrev-3509	244	27	pay	pay	VERB
inlawrev-3509	244	28	attorney	attorney	NOUN
inlawrev-3509	244	29	fees	fee	NOUN
inlawrev-3509	244	30	,	,	PUNCT
inlawrev-3509	244	31	although	although	SCONJ
inlawrev-3509	244	32	deductible	deductible	ADJ
inlawrev-3509	244	33	as	as	ADP
inlawrev-3509	244	34	a	a	DET
inlawrev-3509	244	35	miscellaneous	miscellaneous	ADJ
inlawrev-3509	244	36	itemized	itemize	VERB
inlawrev-3509	244	37	deduction	deduction	NOUN
inlawrev-3509	244	38	,	,	PUNCT
inlawrev-3509	244	39	was	be	AUX
inlawrev-3509	244	40	included	include	VERB
inlawrev-3509	244	41	in	in	ADP
inlawrev-3509	244	42	taxpayers	taxpayer	NOUN
inlawrev-3509	244	43	'	'	PART
inlawrev-3509	244	44	gross	gross	ADJ
inlawrev-3509	244	45	income	income	NOUN
inlawrev-3509	244	46	)	)	PUNCT
inlawrev-3509	244	47	;	;	PUNCT
inlawrev-3509	244	48	benciwoodward	benciwoodward	VERB
inlawrev-3509	244	49	v.	v.	ADP
inlawrev-3509	244	50	comm'r	comm'r	NOUN
inlawrev-3509	244	51	,	,	PUNCT
inlawrev-3509	244	52	76	76	NUM
inlawrev-3509	244	53	t.c.m	t.c.m	NOUN
inlawrev-3509	244	54	.	.	PUNCT
inlawrev-3509	245	1	(	(	PUNCT
inlawrev-3509	245	2	cch	cch	NOUN
inlawrev-3509	245	3	)	)	PUNCT
inlawrev-3509	245	4	787	787	NUM
inlawrev-3509	245	5	,	,	PUNCT
inlawrev-3509	245	6	790	790	NUM
inlawrev-3509	245	7	(	(	PUNCT
inlawrev-3509	245	8	1998	1998	NUM
inlawrev-3509	245	9	)	)	PUNCT
inlawrev-3509	245	10	(	(	PUNCT
inlawrev-3509	245	11	distinguishing	distinguish	VERB
inlawrev-3509	245	12	a	a	DET
inlawrev-3509	245	13	california	california	PROPN
inlawrev-3509	245	14	statute	statute	NOUN
inlawrev-3509	245	15	to	to	PART
inlawrev-3509	245	16	find	find	VERB
inlawrev-3509	245	17	that	that	SCONJ
inlawrev-3509	245	18	a	a	DET
inlawrev-3509	245	19	portion	portion	NOUN
inlawrev-3509	245	20	of	of	ADP
inlawrev-3509	245	21	the	the	DET
inlawrev-3509	245	22	settlement	settlement	NOUN
inlawrev-3509	245	23	award	award	PROPN
inlawrev-3509	245	24	used	use	VERB
inlawrev-3509	245	25	to	to	PART
inlawrev-3509	245	26	pay	pay	VERB
inlawrev-3509	245	27	attorney	attorney	NOUN
inlawrev-3509	245	28	fees	fee	NOUN
inlawrev-3509	245	29	,	,	PUNCT
inlawrev-3509	245	30	although	although	SCONJ
inlawrev-3509	245	31	deductible	deductible	ADJ
inlawrev-3509	245	32	as	as	ADP
inlawrev-3509	245	33	a	a	DET
inlawrev-3509	245	34	miscellaneous	miscellaneous	ADJ
inlawrev-3509	245	35	itemized	itemize	VERB
inlawrev-3509	245	36	deduction	deduction	NOUN
inlawrev-3509	245	37	,	,	PUNCT
inlawrev-3509	245	38	was	be	AUX
inlawrev-3509	245	39	included	include	VERB
inlawrev-3509	245	40	in	in	ADP
inlawrev-3509	245	41	taxpayers	taxpayer	NOUN
inlawrev-3509	245	42	'	'	PART
inlawrev-3509	245	43	gross	gross	ADJ
inlawrev-3509	245	44	income	income	NOUN
inlawrev-3509	245	45	)	)	PUNCT
inlawrev-3509	245	46	;	;	PUNCT
inlawrev-3509	246	1	sinyard	sinyard	PROPN
inlawrev-3509	246	2	v.	v.	ADP
inlawrev-3509	246	3	comm'r	comm'r	PROPN
inlawrev-3509	246	4	,	,	PUNCT
inlawrev-3509	246	5	76	76	NUM
inlawrev-3509	246	6	t.c.m	t.c.m	NOUN
inlawrev-3509	246	7	.	.	PUNCT
inlawrev-3509	247	1	(	(	PUNCT
inlawrev-3509	247	2	cch	cch	NOUN
inlawrev-3509	247	3	)	)	PUNCT
inlawrev-3509	247	4	654	654	NUM
inlawrev-3509	247	5	,	,	PUNCT
inlawrev-3509	247	6	658	658	NUM
inlawrev-3509	247	7	(	(	PUNCT
inlawrev-3509	247	8	1998	1998	NUM
inlawrev-3509	247	9	)	)	PUNCT
inlawrev-3509	247	10	(	(	PUNCT
inlawrev-3509	247	11	distinguishing	distinguish	VERB
inlawrev-3509	247	12	an	an	DET
inlawrev-3509	247	13	arizona	arizona	PROPN
inlawrev-3509	247	14	statute	statute	NOUN
inlawrev-3509	247	15	to	to	PART
inlawrev-3509	247	16	find	find	VERB
inlawrev-3509	247	17	that	that	SCONJ
inlawrev-3509	247	18	a	a	DET
inlawrev-3509	247	19	portion	portion	NOUN
inlawrev-3509	247	20	of	of	ADP
inlawrev-3509	247	21	the	the	DET
inlawrev-3509	247	22	settlement	settlement	NOUN
inlawrev-3509	247	23	award	award	PROPN
inlawrev-3509	247	24	used	use	VERB
inlawrev-3509	247	25	to	to	PART
inlawrev-3509	247	26	pay	pay	VERB
inlawrev-3509	247	27	attorney	attorney	NOUN
inlawrev-3509	247	28	fees	fee	NOUN
inlawrev-3509	247	29	,	,	PUNCT
inlawrev-3509	247	30	although	although	SCONJ
inlawrev-3509	247	31	deductible	deductible	ADJ
inlawrev-3509	247	32	as	as	ADP
inlawrev-3509	247	33	a	a	DET
inlawrev-3509	247	34	miscellaneous	miscellaneous	ADJ
inlawrev-3509	247	35	itemized	itemize	VERB
inlawrev-3509	247	36	deduction	deduction	NOUN
inlawrev-3509	247	37	,	,	PUNCT
inlawrev-3509	247	38	was	be	AUX
inlawrev-3509	247	39	included	include	VERB
inlawrev-3509	247	40	in	in	ADP
inlawrev-3509	247	41	taxpayers	taxpayer	NOUN
inlawrev-3509	247	42	'	'	PART
inlawrev-3509	247	43	gross	gross	ADJ
inlawrev-3509	247	44	income	income	NOUN
inlawrev-3509	247	45	)	)	PUNCT
inlawrev-3509	247	46	;	;	PUNCT
inlawrev-3509	247	47	estate	estate	NOUN
inlawrev-3509	247	48	of	of	ADP
inlawrev-3509	247	49	gadlow	gadlow	NOUN
inlawrev-3509	247	50	v.	v.	ADP
inlawrev-3509	247	51	comm'r	comm'r	NOUN
inlawrev-3509	247	52	,	,	PUNCT
inlawrev-3509	247	53	50	50	NUM
inlawrev-3509	247	54	t.c	t.c	NOUN
inlawrev-3509	247	55	.	.	PROPN
inlawrev-3509	247	56	975	975	NUM
inlawrev-3509	247	57	(	(	PUNCT
inlawrev-3509	247	58	1968	1968	NUM
inlawrev-3509	247	59	)	)	PUNCT
inlawrev-3509	247	60	(	(	PUNCT
inlawrev-3509	247	61	distinguishing	distinguish	VERB
inlawrev-3509	247	62	pennsylvania	pennsylvania	PROPN
inlawrev-3509	247	63	and	and	CCONJ
inlawrev-3509	247	64	alabama	alabama	PROPN
inlawrev-3509	247	65	statutes	statutes	PROPN
inlawrev-3509	247	66	)	)	PUNCT
inlawrev-3509	247	67	;	;	PUNCT
inlawrev-3509	247	68	petersen	petersen	PROPN
inlawrev-3509	247	69	v.	v.	ADP
inlawrev-3509	247	70	comm'r	comm'r	PROPN
inlawrev-3509	247	71	,	,	PUNCT
inlawrev-3509	247	72	38	38	NUM
inlawrev-3509	247	73	t.c	t.c	PROPN
inlawrev-3509	247	74	.	.	PROPN
inlawrev-3509	247	75	137	137	NUM
inlawrev-3509	247	76	(	(	PUNCT
inlawrev-3509	247	77	1962	1962	NUM
inlawrev-3509	247	78	)	)	PUNCT
inlawrev-3509	247	79	(	(	PUNCT
inlawrev-3509	247	80	distinguishing	distinguish	VERB
inlawrev-3509	247	81	nebraska	nebraska	PROPN
inlawrev-3509	247	82	and	and	CCONJ
inlawrev-3509	247	83	south	south	PROPN
inlawrev-3509	247	84	dakota	dakota	PROPN
inlawrev-3509	247	85	statutes	statute	NOUN
inlawrev-3509	247	86	)	)	PUNCT
inlawrev-3509	247	87	.	.	PUNCT
inlawrev-3509	248	1	but	but	CCONJ
inlawrev-3509	248	2	see	see	VERB
inlawrev-3509	248	3	kenseth	kenseth	PROPN
inlawrev-3509	248	4	,	,	PUNCT
inlawrev-3509	248	5	1	1	NUM
inlawrev-3509	248	6	14	14	NUM
inlawrev-3509	248	7	t.c	t.c	PROPN
inlawrev-3509	248	8	.	.	PUNCT
inlawrev-3509	249	1	at	at	ADP
inlawrev-3509	249	2	38	38	NUM
inlawrev-3509	249	3	(	(	PUNCT
inlawrev-3509	249	4	beghe	beghe	NOUN
inlawrev-3509	249	5	,	,	PUNCT
inlawrev-3509	249	6	j.	j.	PROPN
inlawrev-3509	249	7	,	,	PUNCT
inlawrev-3509	249	8	dissenting	dissent	VERB
inlawrev-3509	249	9	)	)	PUNCT
inlawrev-3509	249	10	(	(	PUNCT
inlawrev-3509	249	11	finding	find	VERB
inlawrev-3509	249	12	that	that	SCONJ
inlawrev-3509	249	13	the	the	DET
inlawrev-3509	249	14	majority	majority	NOUN
inlawrev-3509	249	15	courts	court	NOUN
inlawrev-3509	249	16	'	'	PART
inlawrev-3509	249	17	use	use	NOUN
inlawrev-3509	249	18	of	of	ADP
inlawrev-3509	249	19	"	"	PUNCT
inlawrev-3509	249	20	narrow	narrow	ADJ
inlawrev-3509	249	21	"	"	PUNCT
inlawrev-3509	249	22	state	state	NOUN
inlawrev-3509	249	23	law	law	NOUN
inlawrev-3509	249	24	analysis	analysis	NOUN
inlawrev-3509	249	25	was	be	AUX
inlawrev-3509	249	26	flawed	flawed	ADJ
inlawrev-3509	249	27	and	and	CCONJ
inlawrev-3509	249	28	"	"	PUNCT
inlawrev-3509	249	29	broader	broad	ADJ
inlawrev-3509	249	30	"	"	PUNCT
inlawrev-3509	249	31	consideration	consideration	NOUN
inlawrev-3509	249	32	of	of	ADP
inlawrev-3509	249	33	whether	whether	SCONJ
inlawrev-3509	249	34	plaintiff	plaintiff	NOUN
inlawrev-3509	249	35	has	have	VERB
inlawrev-3509	249	36	substantial	substantial	ADJ
inlawrev-3509	249	37	control	control	NOUN
inlawrev-3509	249	38	over	over	ADP
inlawrev-3509	249	39	the	the	DET
inlawrev-3509	249	40	attorney	attorney	NOUN
inlawrev-3509	249	41	fee	fee	NOUN
inlawrev-3509	249	42	income	income	NOUN
inlawrev-3509	249	43	should	should	AUX
inlawrev-3509	249	44	be	be	AUX
inlawrev-3509	249	45	dispositive	dispositive	ADJ
inlawrev-3509	249	46	)	)	PUNCT
inlawrev-3509	249	47	;	;	PUNCT
inlawrev-3509	249	48	o'brien	o'brien	PROPN
inlawrev-3509	249	49	v.	v.	ADP
inlawrev-3509	249	50	comm'r	comm'r	PROPN
inlawrev-3509	249	51	,	,	PUNCT
inlawrev-3509	249	52	38	38	NUM
inlawrev-3509	249	53	t.c	t.c	NOUN
inlawrev-3509	249	54	.	.	PROPN
inlawrev-3509	249	55	707	707	NUM
inlawrev-3509	249	56	(	(	PUNCT
inlawrev-3509	249	57	1962	1962	NUM
inlawrev-3509	249	58	)	)	PUNCT
inlawrev-3509	249	59	(	(	PUNCT
inlawrev-3509	249	60	noting	note	VERB
inlawrev-3509	249	61	in	in	ADP
inlawrev-3509	249	62	dictum	dictum	NOUN
inlawrev-3509	249	63	that	that	SCONJ
inlawrev-3509	249	64	state	state	NOUN
inlawrev-3509	249	65	law	law	NOUN
inlawrev-3509	249	66	was	be	AUX
inlawrev-3509	249	67	not	not	PART
inlawrev-3509	249	68	dispositive	dispositive	ADJ
inlawrev-3509	249	69	)	)	PUNCT
inlawrev-3509	249	70	.	.	PUNCT
inlawrev-3509	250	1	67	67	NUM
inlawrev-3509	250	2	.	.	PUNCT
inlawrev-3509	250	3	kenseth	kenseth	PROPN
inlawrev-3509	250	4	,	,	PUNCT
inlawrev-3509	250	5	1	1	NUM
inlawrev-3509	250	6	14	14	NUM
inlawrev-3509	250	7	t.c	t.c	PROPN
inlawrev-3509	250	8	.	.	PUNCT
inlawrev-3509	251	1	at	at	ADP
inlawrev-3509	251	2	26	26	NUM
inlawrev-3509	251	3	.	.	PUNCT
inlawrev-3509	252	1	68	68	NUM
inlawrev-3509	252	2	.	.	PUNCT
inlawrev-3509	253	1	i	i	PRON
inlawrev-3509	253	2	d.	d.	PROPN
inlawrev-3509	253	3	at	at	ADP
inlawrev-3509	253	4	38	38	NUM
inlawrev-3509	253	5	.	.	PUNCT
inlawrev-3509	254	1	69	69	NUM
inlawrev-3509	254	2	.	.	PUNCT
inlawrev-3509	254	3	wat	wat	VERB
inlawrev-3509	254	4	29	29	NUM
inlawrev-3509	254	5	.	.	PUNCT
inlawrev-3509	255	1	70	70	NUM
inlawrev-3509	255	2	.	.	PUNCT
inlawrev-3509	256	1	see	see	VERB
inlawrev-3509	256	2	i	i	PRON
inlawrev-3509	256	3	d.	d.	PROPN
inlawrev-3509	256	4	at	at	ADP
inlawrev-3509	256	5	38	38	NUM
inlawrev-3509	256	6	.	.	PUNCT
inlawrev-3509	257	1	71	71	NUM
inlawrev-3509	257	2	.	.	X
inlawrev-3509	257	3	mat	mat	PROPN
inlawrev-3509	257	4	34	34	NUM
inlawrev-3509	257	5	.	.	PROPN
inlawrev-3509	257	6	254	254	NUM
inlawrev-3509	257	7	indiana	indiana	PROPN
inlawrev-3509	257	8	law	law	PROPN
inlawrev-3509	257	9	review	review	NOUN
inlawrev-3509	258	1	[	[	X
inlawrev-3509	258	2	vol	vol	NOUN
inlawrev-3509	258	3	.	.	PUNCT
inlawrev-3509	258	4	35:245	35:245	NUM
inlawrev-3509	258	5	ii	ii	NOUN
inlawrev-3509	258	6	.	.	PUNCT
inlawrev-3509	258	7	rationale	rationale	NOUN
inlawrev-3509	258	8	for	for	ADP
inlawrev-3509	258	9	resolving	resolve	VERB
inlawrev-3509	258	10	the	the	DET
inlawrev-3509	258	11	issue	issue	NOUN
inlawrev-3509	258	12	and	and	CCONJ
inlawrev-3509	258	13	suggested	suggest	VERB
inlawrev-3509	258	14	resolutions	resolution	NOUN
inlawrev-3509	258	15	a.	a.	NOUN
inlawrev-3509	258	16	rationalefor	rationalefor	ADP
inlawrev-3509	258	17	resolving	resolve	VERB
inlawrev-3509	258	18	the	the	DET
inlawrev-3509	258	19	issue	issue	NOUN
inlawrev-3509	258	20	the	the	DET
inlawrev-3509	258	21	present	present	ADJ
inlawrev-3509	258	22	conflict	conflict	NOUN
inlawrev-3509	258	23	in	in	ADP
inlawrev-3509	258	24	the	the	DET
inlawrev-3509	258	25	federal	federal	ADJ
inlawrev-3509	258	26	circuit	circuit	NOUN
inlawrev-3509	258	27	courts	court	NOUN
inlawrev-3509	258	28	over	over	ADP
inlawrev-3509	258	29	whether	whether	SCONJ
inlawrev-3509	258	30	a	a	DET
inlawrev-3509	258	31	nonphysical	nonphysical	ADJ
inlawrev-3509	258	32	personal	personal	ADJ
inlawrev-3509	258	33	injury	injury	NOUN
inlawrev-3509	258	34	plaintiffcan	plaintiffcan	PROPN
inlawrev-3509	258	35	exclude	exclude	VERB
inlawrev-3509	258	36	the	the	DET
inlawrev-3509	258	37	portion	portion	NOUN
inlawrev-3509	258	38	ofhis	ofhis	NOUN
inlawrev-3509	258	39	award	award	NOUN
inlawrev-3509	258	40	attributable	attributable	ADJ
inlawrev-3509	258	41	to	to	ADP
inlawrev-3509	258	42	legal	legal	ADJ
inlawrev-3509	258	43	fees	fee	NOUN
inlawrev-3509	258	44	should	should	AUX
inlawrev-3509	258	45	be	be	AUX
inlawrev-3509	258	46	resolved	resolve	VERB
inlawrev-3509	258	47	immediately	immediately	ADV
inlawrev-3509	258	48	.	.	PUNCT
inlawrev-3509	259	1	the	the	DET
inlawrev-3509	259	2	conflict	conflict	NOUN
inlawrev-3509	259	3	could	could	AUX
inlawrev-3509	259	4	be	be	AUX
inlawrev-3509	259	5	resolved	resolve	VERB
inlawrev-3509	259	6	by	by	ADP
inlawrev-3509	259	7	eliminating	eliminate	VERB
inlawrev-3509	259	8	the	the	DET
inlawrev-3509	259	9	miscellaneous	miscellaneous	ADJ
inlawrev-3509	259	10	itemized	itemize	VERB
inlawrev-3509	259	11	deduction	deduction	NOUN
inlawrev-3509	259	12	effect	effect	NOUN
inlawrev-3509	259	13	and	and	CCONJ
inlawrev-3509	259	14	theamt	theamt	NOUN
inlawrev-3509	259	15	result	result	VERB
inlawrev-3509	259	16	(	(	PUNCT
inlawrev-3509	259	17	i.e.	i.e.	X
inlawrev-3509	259	18	,	,	PUNCT
inlawrev-3509	259	19	by	by	ADP
inlawrev-3509	259	20	allowing	allow	VERB
inlawrev-3509	259	21	legal	legal	ADJ
inlawrev-3509	259	22	fees	fee	NOUN
inlawrev-3509	259	23	in	in	ADP
inlawrev-3509	259	24	nonphysical	nonphysical	ADJ
inlawrev-3509	259	25	personal	personal	ADJ
inlawrev-3509	259	26	injury	injury	NOUN
inlawrev-3509	259	27	settlements	settlement	NOUN
inlawrev-3509	259	28	andjudgments	andjudgment	NOUN
inlawrev-3509	259	29	to	to	PART
inlawrev-3509	259	30	be	be	AUX
inlawrev-3509	259	31	fully	fully	ADV
inlawrev-3509	259	32	deductible	deductible	ADJ
inlawrev-3509	259	33	or	or	CCONJ
inlawrev-3509	259	34	excludable	excludable	ADJ
inlawrev-3509	259	35	)	)	PUNCT
inlawrev-3509	259	36	.	.	PUNCT
inlawrev-3509	260	1	however	however	ADV
inlawrev-3509	260	2	,	,	PUNCT
inlawrev-3509	260	3	one	one	PRON
inlawrev-3509	260	4	must	must	AUX
inlawrev-3509	260	5	initially	initially	ADV
inlawrev-3509	260	6	examine	examine	VERB
inlawrev-3509	260	7	why	why	SCONJ
inlawrev-3509	260	8	the	the	DET
inlawrev-3509	260	9	conflict	conflict	NOUN
inlawrev-3509	260	10	should	should	AUX
inlawrev-3509	260	11	be	be	AUX
inlawrev-3509	260	12	resolved	resolve	VERB
inlawrev-3509	260	13	.	.	PUNCT
inlawrev-3509	261	1	a	a	DET
inlawrev-3509	261	2	solution	solution	NOUN
inlawrev-3509	261	3	is	be	AUX
inlawrev-3509	261	4	needed	need	VERB
inlawrev-3509	261	5	for	for	ADP
inlawrev-3509	261	6	a	a	DET
inlawrev-3509	261	7	variety	variety	NOUN
inlawrev-3509	261	8	of	of	ADP
inlawrev-3509	261	9	reasons	reason	NOUN
inlawrev-3509	261	10	.	.	PUNCT
inlawrev-3509	262	1	first	first	ADV
inlawrev-3509	262	2	,	,	PUNCT
inlawrev-3509	262	3	the	the	DET
inlawrev-3509	262	4	amt	amt	PROPN
inlawrev-3509	262	5	consequences	consequence	NOUN
inlawrev-3509	262	6	to	to	ADP
inlawrev-3509	262	7	plaintiffs	plaintiff	NOUN
inlawrev-3509	262	8	were	be	AUX
inlawrev-3509	262	9	unforeseen	unforeseen	ADJ
inlawrev-3509	262	10	and	and	CCONJ
inlawrev-3509	262	11	unintended	unintended	ADJ
inlawrev-3509	262	12	by	by	ADP
inlawrev-3509	262	13	congress	congress	PROPN
inlawrev-3509	262	14	and	and	CCONJ
inlawrev-3509	262	15	thereby	thereby	ADV
inlawrev-3509	262	16	create	create	VERB
inlawrev-3509	262	17	an	an	DET
inlawrev-3509	262	18	unjust	unjust	ADJ
inlawrev-3509	262	19	result	result	NOUN
inlawrev-3509	262	20	.	.	PUNCT
inlawrev-3509	263	1	moreover	moreover	ADV
inlawrev-3509	263	2	,	,	PUNCT
inlawrev-3509	263	3	even	even	ADV
inlawrev-3509	263	4	if	if	SCONJ
inlawrev-3509	263	5	amt	amt	PROPN
inlawrev-3509	263	6	were	be	AUX
inlawrev-3509	263	7	not	not	PART
inlawrev-3509	263	8	problematic	problematic	ADJ
inlawrev-3509	263	9	,	,	PUNCT
inlawrev-3509	263	10	forcing	force	VERB
inlawrev-3509	263	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	263	12	to	to	PART
inlawrev-3509	263	13	deduct	deduct	VERB
inlawrev-3509	263	14	the	the	DET
inlawrev-3509	263	15	attorney	attorney	NOUN
inlawrev-3509	263	16	fees	fee	NOUN
inlawrev-3509	263	17	subject	subject	ADJ
inlawrev-3509	263	18	to	to	ADP
inlawrev-3509	263	19	the	the	DET
inlawrev-3509	263	20	two	two	NUM
inlawrev-3509	263	21	percent	percent	NOUN
inlawrev-3509	263	22	miscellaneous	miscellaneous	ADJ
inlawrev-3509	263	23	itemized	itemize	VERB
inlawrev-3509	263	24	deduction	deduction	NOUN
inlawrev-3509	263	25	floor	floor	NOUN
inlawrev-3509	263	26	still	still	ADV
inlawrev-3509	263	27	produces	produce	VERB
inlawrev-3509	263	28	an	an	DET
inlawrev-3509	263	29	unjust	unjust	ADJ
inlawrev-3509	263	30	result.^^	result.^^	NOUN
inlawrev-3509	263	31	second	second	ADJ
inlawrev-3509	263	32	,	,	PUNCT
inlawrev-3509	263	33	full	full	ADJ
inlawrev-3509	263	34	deductibility	deductibility	NOUN
inlawrev-3509	263	35	or	or	CCONJ
inlawrev-3509	263	36	exclusion	exclusion	NOUN
inlawrev-3509	263	37	would	would	AUX
inlawrev-3509	263	38	promote	promote	VERB
inlawrev-3509	263	39	accuracy	accuracy	NOUN
inlawrev-3509	263	40	and	and	CCONJ
inlawrev-3509	263	41	fairness	fairness	NOUN
inlawrev-3509	263	42	for	for	ADP
inlawrev-3509	263	43	the	the	DET
inlawrev-3509	263	44	plaintiff	plaintiff	NOUN
inlawrev-3509	263	45	in	in	ADP
inlawrev-3509	263	46	nonphysical	nonphysical	ADJ
inlawrev-3509	263	47	personal	personal	ADJ
inlawrev-3509	263	48	injury	injury	NOUN
inlawrev-3509	263	49	cases.^^	cases.^^	NOUN
inlawrev-3509	263	50	third	third	ADJ
inlawrev-3509	263	51	,	,	PUNCT
inlawrev-3509	263	52	full	full	ADJ
inlawrev-3509	263	53	deductibility	deductibility	NOUN
inlawrev-3509	263	54	or	or	CCONJ
inlawrev-3509	263	55	exclusion	exclusion	NOUN
inlawrev-3509	263	56	would	would	AUX
inlawrev-3509	263	57	promote	promote	VERB
inlawrev-3509	263	58	consistency	consistency	NOUN
inlawrev-3509	263	59	and	and	CCONJ
inlawrev-3509	263	60	predictability	predictability	NOUN
inlawrev-3509	263	61	for	for	ADP
inlawrev-3509	263	62	nonphysical	nonphysical	ADJ
inlawrev-3509	263	63	personal	personal	ADJ
inlawrev-3509	263	64	injury	injury	NOUN
inlawrev-3509	263	65	plaintiffs	plaintiff	NOUN
inlawrev-3509	263	66	and	and	CCONJ
inlawrev-3509	263	67	their	their	PRON
inlawrev-3509	263	68	attorneys	attorney	NOUN
inlawrev-3509	263	69	.	.	PUNCT
inlawrev-3509	264	1	fourth	fourth	ADJ
inlawrev-3509	264	2	,	,	PUNCT
inlawrev-3509	264	3	full	full	ADJ
inlawrev-3509	264	4	deductibility	deductibility	NOUN
inlawrev-3509	264	5	or	or	CCONJ
inlawrev-3509	264	6	exclusion	exclusion	NOUN
inlawrev-3509	264	7	would	would	AUX
inlawrev-3509	264	8	preserve	preserve	VERB
inlawrev-3509	264	9	the	the	DET
inlawrev-3509	264	10	fee	fee	NOUN
inlawrev-3509	264	11	-	-	PUNCT
inlawrev-3509	264	12	shifting	shift	VERB
inlawrev-3509	264	13	provisions	provision	NOUN
inlawrev-3509	264	14	of	of	ADP
inlawrev-3509	264	15	federal	federal	ADJ
inlawrev-3509	264	16	anti	anti	ADJ
inlawrev-3509	264	17	-	-	ADJ
inlawrev-3509	264	18	discrimination	discrimination	ADJ
inlawrev-3509	264	19	laws.^	laws.^	NOUN
inlawrev-3509	264	20	'	'	PART
inlawrev-3509	264	21	*	*	PUNCT
inlawrev-3509	264	22	finally	finally	ADV
inlawrev-3509	264	23	,	,	PUNCT
inlawrev-3509	264	24	adopting	adopt	VERB
inlawrev-3509	264	25	a	a	DET
inlawrev-3509	264	26	solution	solution	NOUN
inlawrev-3509	264	27	w^ould	w^ould	AUX
inlawrev-3509	264	28	put	put	VERB
inlawrev-3509	264	29	an	an	DET
inlawrev-3509	264	30	end	end	NOUN
inlawrev-3509	264	31	to	to	ADP
inlawrev-3509	264	32	the	the	DET
inlawrev-3509	264	33	incessant	incessant	PROPN
inlawrev-3509	264	34	litigation	litigation	NOUN
inlawrev-3509	264	35	generated	generate	VERB
inlawrev-3509	264	36	by	by	ADP
inlawrev-3509	264	37	the	the	DET
inlawrev-3509	264	38	current	current	ADJ
inlawrev-3509	264	39	conflict	conflict	NOUN
inlawrev-3509	264	40	.	.	PUNCT
inlawrev-3509	265	1	1	1	X
inlawrev-3509	265	2	.	.	X
inlawrev-3509	266	1	the	the	DET
inlawrev-3509	266	2	code	code	NOUN
inlawrev-3509	266	3	's	's	PART
inlawrev-3509	266	4	amtand	amtand	NOUN
inlawrev-3509	266	5	miscellaneous	miscellaneous	ADJ
inlawrev-3509	266	6	itemized	itemize	VERB
inlawrev-3509	266	7	deduction	deduction	NOUN
inlawrev-3509	266	8	provisions	provision	NOUN
inlawrev-3509	266	9	.	.	PUNCT
inlawrev-3509	266	10	—	—	PUNCT
inlawrev-3509	266	11	the	the	DET
inlawrev-3509	266	12	amt	amt	PROPN
inlawrev-3509	266	13	and	and	CCONJ
inlawrev-3509	266	14	miscellaneous	miscellaneous	ADJ
inlawrev-3509	266	15	itemized	itemize	VERB
inlawrev-3509	266	16	deduction	deduction	NOUN
inlawrev-3509	266	17	consequences	consequence	NOUN
inlawrev-3509	266	18	to	to	ADP
inlawrev-3509	266	19	nonphysical	nonphysical	ADJ
inlawrev-3509	266	20	personal	personal	ADJ
inlawrev-3509	266	21	injury	injury	NOUN
inlawrev-3509	266	22	plaintiffs	plaintiff	NOUN
inlawrev-3509	266	23	were	be	AUX
inlawrev-3509	266	24	unforeseen	unforeseen	ADJ
inlawrev-3509	266	25	and	and	CCONJ
inlawrev-3509	266	26	unintended	unintended	ADJ
inlawrev-3509	266	27	by	by	ADP
inlawrev-3509	266	28	congress	congress	PROPN
inlawrev-3509	266	29	and	and	CCONJ
inlawrev-3509	266	30	thereby	thereby	ADV
inlawrev-3509	266	31	,	,	PUNCT
inlawrev-3509	266	32	create	create	VERB
inlawrev-3509	266	33	an	an	DET
inlawrev-3509	266	34	unjust	unjust	ADJ
inlawrev-3509	266	35	result	result	NOUN
inlawrev-3509	266	36	to	to	ADP
inlawrev-3509	266	37	plaintiffs	plaintiff	NOUN
inlawrev-3509	266	38	with	with	ADP
inlawrev-3509	266	39	an	an	DET
inlawrev-3509	266	40	income	income	NOUN
inlawrev-3509	266	41	in	in	ADP
inlawrev-3509	266	42	excess	excess	NOUN
inlawrev-3509	266	43	of$	of$	SYM
inlawrev-3509	266	44	1	1	NUM
inlawrev-3509	266	45	28,950	28,950	NUM
inlawrev-3509	266	46	(	(	PUNCT
inlawrev-3509	266	47	including	include	VERB
inlawrev-3509	266	48	damage	damage	NOUN
inlawrev-3509	266	49	awards	award	NOUN
inlawrev-3509	266	50	from	from	ADP
inlawrev-3509	266	51	settlements	settlement	NOUN
inlawrev-3509	266	52	orjudgments).^^	orjudgments).^^	ADP
inlawrev-3509	266	53	one	one	NUM
inlawrev-3509	266	54	commentator	commentator	NOUN
inlawrev-3509	266	55	,	,	PUNCT
inlawrev-3509	266	56	who	who	PRON
inlawrev-3509	266	57	has	have	AUX
inlawrev-3509	266	58	written	write	VERB
inlawrev-3509	266	59	about	about	ADP
inlawrev-3509	266	60	the	the	DET
inlawrev-3509	266	61	inequities	inequity	NOUN
inlawrev-3509	266	62	created	create	VERB
inlawrev-3509	266	63	by	by	ADP
inlawrev-3509	266	64	the	the	DET
inlawrev-3509	266	65	current	current	ADJ
inlawrev-3509	266	66	federal	federal	ADJ
inlawrev-3509	266	67	circuit	circuit	NOUN
inlawrev-3509	266	68	conflict	conflict	NOUN
inlawrev-3509	266	69	,	,	PUNCT
inlawrev-3509	266	70	provides	provide	VERB
inlawrev-3509	266	71	the	the	DET
inlawrev-3509	266	72	following	follow	VERB
inlawrev-3509	266	73	illustration	illustration	NOUN
inlawrev-3509	266	74	:	:	PUNCT
inlawrev-3509	267	1	[	[	X
inlawrev-3509	267	2	a]ssume	a]ssume	ADP
inlawrev-3509	267	3	that	that	SCONJ
inlawrev-3509	267	4	a	a	DET
inlawrev-3509	267	5	plaintiff	plaintiff	NOUN
inlawrev-3509	267	6	,	,	PUNCT
inlawrev-3509	267	7	.	.	PUNCT
inlawrev-3509	267	8	.	.	PUNCT
inlawrev-3509	267	9	.	.	PUNCT
inlawrev-3509	268	1	john	john	PROPN
inlawrev-3509	268	2	,	,	PUNCT
inlawrev-3509	268	3	sues	sue	VERB
inlawrev-3509	268	4	his	his	PRON
inlawrev-3509	268	5	employer	employer	NOUN
inlawrev-3509	268	6	for	for	ADP
inlawrev-3509	268	7	claims	claim	NOUN
inlawrev-3509	268	8	arising	arise	VERB
inlawrev-3509	268	9	under	under	ADP
inlawrev-3509	268	10	state	state	NOUN
inlawrev-3509	268	11	law	law	NOUN
inlawrev-3509	268	12	as	as	ADV
inlawrev-3509	268	13	well	well	ADV
inlawrev-3509	268	14	as	as	ADP
inlawrev-3509	268	15	the	the	DET
inlawrev-3509	268	16	federal	federal	ADJ
inlawrev-3509	268	17	age	age	NOUN
inlawrev-3509	268	18	discrimination	discrimination	NOUN
inlawrev-3509	268	19	in	in	ADP
inlawrev-3509	268	20	employment	employment	NOUN
inlawrev-3509	268	21	act	act	PROPN
inlawrev-3509	268	22	.	.	PUNCT
inlawrev-3509	269	1	john	john	PROPN
inlawrev-3509	269	2	enters	enter	VERB
inlawrev-3509	269	3	into	into	ADP
inlawrev-3509	269	4	a	a	DET
inlawrev-3509	269	5	settlement	settlement	NOUN
inlawrev-3509	269	6	agreement	agreement	NOUN
inlawrev-3509	269	7	this	this	DET
inlawrev-3509	269	8	year	year	NOUN
inlawrev-3509	269	9	for	for	ADP
inlawrev-3509	269	10	$	$	SYM
inlawrev-3509	269	11	1	1	NUM
inlawrev-3509	269	12	million	million	NUM
inlawrev-3509	269	13	,	,	PUNCT
inlawrev-3509	269	14	and	and	CCONJ
inlawrev-3509	269	15	the	the	DET
inlawrev-3509	269	16	award	award	NOUN
inlawrev-3509	269	17	is	be	AUX
inlawrev-3509	269	18	deposited	deposit	VERB
inlawrev-3509	269	19	in	in	ADP
inlawrev-3509	269	20	a	a	DET
inlawrev-3509	269	21	trust	trust	NOUN
inlawrev-3509	269	22	account	account	NOUN
inlawrev-3509	269	23	of	of	ADP
inlawrev-3509	269	24	john	john	PROPN
inlawrev-3509	269	25	's	's	PART
inlawrev-3509	269	26	attorney	attorney	NOUN
inlawrev-3509	269	27	,	,	PUNCT
inlawrev-3509	269	28	anne	anne	PROPN
inlawrev-3509	269	29	.	.	PROPN
inlawrev-3509	269	30	assume	assume	VERB
inlawrev-3509	269	31	that	that	SCONJ
inlawrev-3509	269	32	60	60	NUM
inlawrev-3509	269	33	percent	percent	NOUN
inlawrev-3509	269	34	,	,	PUNCT
inlawrev-3509	269	35	or	or	CCONJ
inlawrev-3509	269	36	$	$	SYM
inlawrev-3509	269	37	600,000	600,000	NUM
inlawrev-3509	269	38	,	,	PUNCT
inlawrev-3509	269	39	of	of	ADP
inlawrev-3509	269	40	the	the	DET
inlawrev-3509	269	41	award	award	NOUN
inlawrev-3509	269	42	is	be	AUX
inlawrev-3509	269	43	paid	pay	VERB
inlawrev-3509	269	44	to	to	ADP
inlawrev-3509	269	45	john	john	PROPN
inlawrev-3509	269	46	from	from	ADP
inlawrev-3509	269	47	the	the	DET
inlawrev-3509	269	48	account	account	NOUN
inlawrev-3509	269	49	in	in	ADP
inlawrev-3509	269	50	2000	2000	NUM
inlawrev-3509	269	51	,	,	PUNCT
inlawrev-3509	269	52	and	and	CCONJ
inlawrev-3509	269	53	the	the	DET
inlawrev-3509	269	54	remaining	remain	VERB
inlawrev-3509	269	55	$	$	SYM
inlawrev-3509	269	56	400,000	400,000	NUM
inlawrev-3509	269	57	is	be	AUX
inlawrev-3509	269	58	paid	pay	VERB
inlawrev-3509	269	59	to	to	ADP
inlawrev-3509	269	60	anne	anne	PROPN
inlawrev-3509	269	61	under	under	ADP
inlawrev-3509	269	62	a	a	DET
inlawrev-3509	269	63	contingent	contingent	ADJ
inlawrev-3509	269	64	-	-	PUNCT
inlawrev-3509	269	65	fee	fee	NOUN
inlawrev-3509	269	66	contract	contract	NOUN
inlawrev-3509	269	67	entered	enter	VERB
inlawrev-3509	269	68	into	into	ADP
inlawrev-3509	269	69	between	between	ADP
inlawrev-3509	269	70	anne	anne	PROPN
inlawrev-3509	269	71	72	72	NUM
inlawrev-3509	269	72	.	.	PUNCT
inlawrev-3509	270	1	deborah	deborah	PROPN
inlawrev-3509	270	2	a.	a.	NOUN
inlawrev-3509	270	3	geier	geier	PROPN
inlawrev-3509	270	4	,	,	PUNCT
inlawrev-3509	270	5	some	some	DET
inlawrev-3509	270	6	meandering	meander	VERB
inlawrev-3509	270	7	thoughts	thought	NOUN
inlawrev-3509	270	8	on	on	ADP
inlawrev-3509	270	9	plaintiffs	plaintiff	NOUN
inlawrev-3509	270	10	and	and	CCONJ
inlawrev-3509	270	11	their	their	PRON
inlawrev-3509	270	12	attorneys	attorney	NOUN
inlawrev-3509	270	13	'	'	PART
inlawrev-3509	270	14	fees	fee	NOUN
inlawrev-3509	270	15	and	and	CCONJ
inlawrev-3509	270	16	costs	cost	NOUN
inlawrev-3509	270	17	,	,	PUNCT
inlawrev-3509	270	18	87	87	NUM
inlawrev-3509	270	19	taxnotes	taxnote	VERB
inlawrev-3509	270	20	53	53	NUM
inlawrev-3509	270	21	1	1	NUM
inlawrev-3509	270	22	(	(	PUNCT
inlawrev-3509	270	23	2000	2000	NUM
inlawrev-3509	270	24	)	)	PUNCT
inlawrev-3509	270	25	(	(	PUNCT
inlawrev-3509	270	26	arguing	argue	VERB
inlawrev-3509	270	27	that	that	SCONJ
inlawrev-3509	270	28	congress	congress	PROPN
inlawrev-3509	270	29	should	should	AUX
inlawrev-3509	270	30	amend	amend	VERB
inlawrev-3509	270	31	the	the	DET
inlawrev-3509	270	32	code	code	NOUN
inlawrev-3509	270	33	immediately	immediately	ADV
inlawrev-3509	270	34	so	so	SCONJ
inlawrev-3509	270	35	that	that	SCONJ
inlawrev-3509	270	36	attorney	attorney	NOUN
inlawrev-3509	270	37	fees	fee	NOUN
inlawrev-3509	270	38	directly	directly	ADV
inlawrev-3509	270	39	connected	connect	VERB
inlawrev-3509	270	40	to	to	ADP
inlawrev-3509	270	41	an	an	DET
inlawrev-3509	270	42	included	include	VERB
inlawrev-3509	270	43	settlement	settlement	NOUN
inlawrev-3509	270	44	or	or	CCONJ
inlawrev-3509	270	45	litigation	litigation	NOUN
inlawrev-3509	270	46	recovery	recovery	NOUN
inlawrev-3509	270	47	are	be	AUX
inlawrev-3509	270	48	deductible	deductible	ADJ
inlawrev-3509	270	49	"	"	PUNCT
inlawrev-3509	270	50	above	above	ADP
inlawrev-3509	270	51	the	the	DET
inlawrev-3509	270	52	line	line	NOUN
inlawrev-3509	270	53	"	"	PUNCT
inlawrev-3509	270	54	)	)	PUNCT
inlawrev-3509	270	55	.	.	PUNCT
inlawrev-3509	271	1	73	73	NUM
inlawrev-3509	271	2	.	.	PUNCT
inlawrev-3509	272	1	sager	sager	PROPN
inlawrev-3509	272	2	&	&	CCONJ
inlawrev-3509	272	3	cohen	cohen	PROPN
inlawrev-3509	272	4	,	,	PUNCT
inlawrev-3509	272	5	supra	supra	PROPN
inlawrev-3509	272	6	note	note	PROPN
inlawrev-3509	272	7	32	32	NUM
inlawrev-3509	272	8	,	,	PUNCT
inlawrev-3509	272	9	at	at	ADP
inlawrev-3509	272	10	1	1	NUM
inlawrev-3509	272	11	104	104	NUM
inlawrev-3509	272	12	.	.	PUNCT
inlawrev-3509	273	1	74	74	NUM
inlawrev-3509	273	2	.	.	PUNCT
inlawrev-3509	274	1	i	i	PRON
inlawrev-3509	274	2	d	d	PROPN
inlawrev-3509	274	3	75	75	NUM
inlawrev-3509	274	4	.	.	PUNCT
inlawrev-3509	275	1	rev	rev	PROPN
inlawrev-3509	275	2	.	.	PROPN
inlawrev-3509	276	1	proc	proc	PROPN
inlawrev-3509	276	2	99	99	NUM
inlawrev-3509	276	3	-	-	SYM
inlawrev-3509	276	4	42	42	NUM
inlawrev-3509	276	5	,	,	PUNCT
inlawrev-3509	276	6	1999	1999	NUM
inlawrev-3509	276	7	-	-	SYM
inlawrev-3509	276	8	46	46	NUM
inlawrev-3509	276	9	l.r.b	l.r.b	NOUN
inlawrev-3509	276	10	.	.	PUNCT
inlawrev-3509	277	1	568	568	NUM
inlawrev-3509	277	2	.	.	PUNCT
inlawrev-3509	278	1	the	the	DET
inlawrev-3509	278	2	original	original	ADJ
inlawrev-3509	278	3	amount	amount	NOUN
inlawrev-3509	278	4	at	at	ADP
inlawrev-3509	278	5	which	which	PRON
inlawrev-3509	278	6	the	the	DET
inlawrev-3509	278	7	amt	amt	PROPN
inlawrev-3509	278	8	was	be	AUX
inlawrev-3509	278	9	triggered	trigger	VERB
inlawrev-3509	278	10	was	be	AUX
inlawrev-3509	278	11	$	$	SYM
inlawrev-3509	278	12	100,000	100,000	NUM
inlawrev-3509	278	13	but	but	CCONJ
inlawrev-3509	278	14	is	be	AUX
inlawrev-3509	278	15	indexed	index	VERB
inlawrev-3509	278	16	for	for	ADP
inlawrev-3509	278	17	inflation	inflation	NOUN
inlawrev-3509	278	18	annually	annually	ADV
inlawrev-3509	278	19	.	.	PUNCT
inlawrev-3509	279	1	i	i	PRON
inlawrev-3509	279	2	d.	d.	PROPN
inlawrev-3509	279	3	2001	2001	NUM
inlawrev-3509	279	4	]	]	PUNCT
inlawrev-3509	280	1	amending	amend	VERB
inlawrev-3509	280	2	the	the	DET
inlawrev-3509	280	3	internal	internal	ADJ
inlawrev-3509	280	4	revenue	revenue	NOUN
inlawrev-3509	280	5	code	code	PROPN
inlawrev-3509	280	6	255	255	NUM
inlawrev-3509	280	7	and	and	CCONJ
inlawrev-3509	280	8	john	john	PROPN
inlawrev-3509	280	9	before	before	ADP
inlawrev-3509	280	10	the	the	DET
inlawrev-3509	280	11	initiation	initiation	NOUN
inlawrev-3509	280	12	of	of	ADP
inlawrev-3509	280	13	the	the	DET
inlawrev-3509	280	14	litigation.^^	litigation.^^	NOUN
inlawrev-3509	280	15	under	under	ADP
inlawrev-3509	280	16	this	this	DET
inlawrev-3509	280	17	scenario	scenario	NOUN
inlawrev-3509	280	18	,	,	PUNCT
inlawrev-3509	280	19	ifjohn	ifjohn	PROPN
inlawrev-3509	280	20	must	must	AUX
inlawrev-3509	280	21	include	include	VERB
inlawrev-3509	280	22	the	the	DET
inlawrev-3509	280	23	full	full	ADJ
inlawrev-3509	280	24	$	$	SYM
inlawrev-3509	280	25	1	1	NUM
inlawrev-3509	280	26	million	million	NUM
inlawrev-3509	280	27	in	in	ADP
inlawrev-3509	280	28	his	his	PRON
inlawrev-3509	280	29	gross	gross	ADJ
inlawrev-3509	280	30	income	income	NOUN
inlawrev-3509	280	31	,	,	PUNCT
inlawrev-3509	280	32	john	john	PROPN
inlawrev-3509	280	33	had	have	VERB
inlawrev-3509	280	34	to	to	PART
inlawrev-3509	280	35	resort	resort	VERB
inlawrev-3509	280	36	to	to	ADP
inlawrev-3509	280	37	a	a	DET
inlawrev-3509	280	38	deduction	deduction	NOUN
inlawrev-3509	280	39	to	to	PART
inlawrev-3509	280	40	avoid	avoid	VERB
inlawrev-3509	280	41	taxation	taxation	NOUN
inlawrev-3509	280	42	on	on	ADP
inlawrev-3509	280	43	the	the	DET
inlawrev-3509	280	44	$	$	SYM
inlawrev-3509	280	45	400,000	400,000	NUM
inlawrev-3509	280	46	paid	pay	VERB
inlawrev-3509	280	47	to	to	ADP
inlawrev-3509	280	48	his	his	PRON
inlawrev-3509	280	49	attorney	attorney	NOUN
inlawrev-3509	280	50	.	.	PUNCT
inlawrev-3509	281	1	code	code	NOUN
inlawrev-3509	281	2	sections	section	NOUN
inlawrev-3509	281	3	162	162	NUM
inlawrev-3509	281	4	or	or	CCONJ
inlawrev-3509	281	5	212	212	NUM
inlawrev-3509	281	6	allow	allow	VERB
inlawrev-3509	281	7	john	john	PROPN
inlawrev-3509	281	8	to	to	PART
inlawrev-3509	281	9	make	make	VERB
inlawrev-3509	281	10	such	such	DET
inlawrev-3509	281	11	a	a	DET
inlawrev-3509	281	12	deduction	deduction	NOUN
inlawrev-3509	281	13	.	.	PUNCT
inlawrev-3509	282	1	however	however	ADV
inlawrev-3509	282	2	,	,	PUNCT
inlawrev-3509	282	3	these	these	DET
inlawrev-3509	282	4	deductions	deduction	NOUN
inlawrev-3509	282	5	,	,	PUNCT
inlawrev-3509	282	6	allowed	allow	VERB
inlawrev-3509	282	7	under	under	ADP
inlawrev-3509	282	8	code	code	NOUN
inlawrev-3509	282	9	section	section	NOUN
inlawrev-3509	282	10	67	67	NUM
inlawrev-3509	282	11	,	,	PUNCT
inlawrev-3509	282	12	are	be	AUX
inlawrev-3509	282	13	considered	consider	VERB
inlawrev-3509	282	14	miscellaneous	miscellaneous	ADJ
inlawrev-3509	282	15	itemized	itemize	VERB
inlawrev-3509	282	16	deductions.^^	deductions.^^	NOUN
inlawrev-3509	282	17	that	that	PRON
inlawrev-3509	282	18	is	be	AUX
inlawrev-3509	282	19	,	,	PUNCT
inlawrev-3509	282	20	the	the	DET
inlawrev-3509	282	21	deduction	deduction	NOUN
inlawrev-3509	282	22	is	be	AUX
inlawrev-3509	282	23	taken	take	VERB
inlawrev-3509	282	24	below	below	ADP
inlawrev-3509	282	25	the	the	DET
inlawrev-3509	282	26	line	line	NOUN
inlawrev-3509	282	27	and	and	CCONJ
inlawrev-3509	282	28	subject	subject	NOUN
inlawrev-3509	282	29	to	to	ADP
inlawrev-3509	282	30	a	a	DET
inlawrev-3509	282	31	two	two	NUM
inlawrev-3509	282	32	percent	percent	NOUN
inlawrev-3509	282	33	floor	floor	NOUN
inlawrev-3509	282	34	up	up	ADP
inlawrev-3509	282	35	to	to	PART
inlawrev-3509	282	36	which	which	PRON
inlawrev-3509	282	37	the	the	DET
inlawrev-3509	282	38	income	income	NOUN
inlawrev-3509	282	39	will	will	AUX
inlawrev-3509	282	40	at	at	ADV
inlawrev-3509	282	41	least	least	ADJ
inlawrev-3509	282	42	be	be	AUX
inlawrev-3509	282	43	taxed	tax	VERB
inlawrev-3509	282	44	.	.	PUNCT
inlawrev-3509	283	1	this	this	DET
inlawrev-3509	283	2	categorization	categorization	NOUN
inlawrev-3509	283	3	has	have	VERB
inlawrev-3509	283	4	two	two	NUM
inlawrev-3509	283	5	consequences	consequence	NOUN
inlawrev-3509	283	6	for	for	ADP
inlawrev-3509	283	7	john	john	PROPN
inlawrev-3509	283	8	under	under	ADP
inlawrev-3509	283	9	the	the	DET
inlawrev-3509	283	10	regular	regular	ADJ
inlawrev-3509	283	11	tax	tax	NOUN
inlawrev-3509	283	12	system	system	NOUN
inlawrev-3509	283	13	and	and	CCONJ
inlawrev-3509	283	14	will	will	AUX
inlawrev-3509	283	15	very	very	ADV
inlawrev-3509	283	16	likely	likely	ADV
inlawrev-3509	283	17	trigger	trigger	VERB
inlawrev-3509	283	18	the	the	DET
inlawrev-3509	283	19	amt	amt	PROPN
inlawrev-3509	283	20	.	.	PUNCT
inlawrev-3509	284	1	first	first	ADV
inlawrev-3509	284	2	,	,	PUNCT
inlawrev-3509	284	3	under	under	ADP
inlawrev-3509	284	4	the	the	DET
inlawrev-3509	284	5	regular	regular	ADJ
inlawrev-3509	284	6	tax	tax	NOUN
inlawrev-3509	284	7	system	system	NOUN
inlawrev-3509	284	8	,	,	PUNCT
inlawrev-3509	284	9	john	john	PROPN
inlawrev-3509	284	10	's	's	PART
inlawrev-3509	284	11	$	$	SYM
inlawrev-3509	284	12	400,000	400,000	NUM
inlawrev-3509	284	13	is	be	AUX
inlawrev-3509	284	14	deductible	deductible	ADJ
inlawrev-3509	284	15	only	only	ADV
inlawrev-3509	284	16	to	to	ADP
inlawrev-3509	284	17	the	the	DET
inlawrev-3509	284	18	extent	extent	NOUN
inlawrev-3509	284	19	that	that	SCONJ
inlawrev-3509	284	20	it	it	PRON
inlawrev-3509	284	21	,	,	PUNCT
inlawrev-3509	284	22	along	along	ADP
inlawrev-3509	284	23	with	with	ADP
inlawrev-3509	284	24	his	his	PRON
inlawrev-3509	284	25	other	other	ADJ
inlawrev-3509	284	26	miscellaneous	miscellaneous	ADJ
inlawrev-3509	284	27	itemized	itemize	VERB
inlawrev-3509	284	28	deductions	deduction	NOUN
inlawrev-3509	284	29	within	within	ADP
inlawrev-3509	284	30	the	the	DET
inlawrev-3509	284	31	meaning	meaning	ADJ
inlawrev-3509	284	32	ofsection	ofsection	NOUN
inlawrev-3509	284	33	67	67	NUM
inlawrev-3509	284	34	,	,	PUNCT
inlawrev-3509	284	35	exceeds	exceed	VERB
inlawrev-3509	284	36	two	two	NUM
inlawrev-3509	284	37	percent	percent	NOUN
inlawrev-3509	284	38	of	of	ADP
inlawrev-3509	284	39	his	his	PRON
inlawrev-3509	284	40	adjusted	adjust	VERB
inlawrev-3509	284	41	gross	gross	ADJ
inlawrev-3509	284	42	income	income	NOUN
inlawrev-3509	284	43	.	.	PUNCT
inlawrev-3509	285	1	therefore	therefore	ADV
inlawrev-3509	285	2	,	,	PUNCT
inlawrev-3509	285	3	a	a	DET
inlawrev-3509	285	4	rather	rather	ADV
inlawrev-3509	285	5	modest	modest	ADJ
inlawrev-3509	285	6	portion	portion	NOUN
inlawrev-3509	285	7	of	of	ADP
inlawrev-3509	285	8	the	the	DET
inlawrev-3509	285	9	fees	fee	NOUN
inlawrev-3509	285	10	,	,	PUNCT
inlawrev-3509	285	11	equal	equal	ADJ
inlawrev-3509	285	12	to	to	ADP
inlawrev-3509	285	13	two	two	NUM
inlawrev-3509	285	14	percent	percent	NOUN
inlawrev-3509	285	15	(	(	PUNCT
inlawrev-3509	285	16	or	or	CCONJ
inlawrev-3509	285	17	$	$	SYM
inlawrev-3509	285	18	20,000	20,000	NUM
inlawrev-3509	285	19	)	)	PUNCT
inlawrev-3509	285	20	,	,	PUNCT
inlawrev-3509	285	21	becomes	become	VERB
inlawrev-3509	285	22	immediately	immediately	ADV
inlawrev-3509	285	23	nondeductible	nondeductible	ADJ
inlawrev-3509	285	24	(	(	PUNCT
inlawrev-3509	285	25	if	if	SCONJ
inlawrev-3509	285	26	we	we	PRON
inlawrev-3509	285	27	assume	assume	VERB
inlawrev-3509	285	28	,	,	PUNCT
inlawrev-3509	285	29	for	for	ADP
inlawrev-3509	285	30	the	the	DET
inlawrev-3509	285	31	sake	sake	NOUN
inlawrev-3509	285	32	of	of	ADP
inlawrev-3509	285	33	simplicity	simplicity	NOUN
inlawrev-3509	285	34	,	,	PUNCT
inlawrev-3509	285	35	that	that	SCONJ
inlawrev-3509	285	36	this	this	PRON
inlawrev-3509	285	37	is	be	AUX
inlawrev-3509	285	38	john	john	PROPN
inlawrev-3509	285	39	's	's	PART
inlawrev-3509	285	40	only	only	ADJ
inlawrev-3509	285	41	miscellaneous	miscellaneous	ADJ
inlawrev-3509	285	42	itemized	itemize	VERB
inlawrev-3509	285	43	deduction	deduction	NOUN
inlawrev-3509	285	44	)	)	PUNCT
inlawrev-3509	285	45	.	.	PUNCT
inlawrev-3509	286	1	second	second	ADJ
inlawrev-3509	286	2	,	,	PUNCT
inlawrev-3509	286	3	because	because	SCONJ
inlawrev-3509	286	4	john	john	PROPN
inlawrev-3509	286	5	's	's	PART
inlawrev-3509	286	6	adjusted	adjust	VERB
inlawrev-3509	286	7	gross	gross	ADJ
inlawrev-3509	286	8	income	income	NOUN
inlawrev-3509	286	9	would	would	AUX
inlawrev-3509	286	10	clearly	clearly	ADV
inlawrev-3509	286	11	exceed	exceed	VERB
inlawrev-3509	286	12	$	$	SYM
inlawrev-3509	286	13	128,950	128,950	NUM
inlawrev-3509	286	14	in	in	ADP
inlawrev-3509	286	15	2000	2000	NUM
inlawrev-3509	286	16	because	because	SCONJ
inlawrev-3509	286	17	ofthe	ofthe	NOUN
inlawrev-3509	286	18	award	award	NOUN
inlawrev-3509	286	19	,	,	PUNCT
inlawrev-3509	286	20	his	his	PRON
inlawrev-3509	286	21	itemized	itemize	VERB
inlawrev-3509	286	22	deductions	deduction	NOUN
inlawrev-3509	286	23	,	,	PUNCT
inlawrev-3509	286	24	including	include	VERB
inlawrev-3509	286	25	his	his	PRON
inlawrev-3509	286	26	deduction	deduction	NOUN
inlawrev-3509	286	27	for	for	ADP
inlawrev-3509	286	28	attorneys	attorney	NOUN
inlawrev-3509	286	29	'	'	PART
inlawrev-3509	286	30	fees	fee	NOUN
inlawrev-3509	286	31	,	,	PUNCT
inlawrev-3509	286	32	will	will	AUX
inlawrev-3509	286	33	be	be	AUX
inlawrev-3509	286	34	reduced	reduce	VERB
inlawrev-3509	286	35	under	under	ADP
inlawrev-3509	286	36	section	section	NOUN
inlawrev-3509	286	37	68	68	NUM
inlawrev-3509	286	38	by	by	ADP
inlawrev-3509	286	39	up	up	ADP
inlawrev-3509	286	40	to	to	ADP
inlawrev-3509	286	41	a	a	DET
inlawrev-3509	286	42	whopping	whopping	ADJ
inlawrev-3509	286	43	eighty	eighty	NUM
inlawrev-3509	286	44	percent	percent	NOUN
inlawrev-3509	286	45	under	under	ADP
inlawrev-3509	286	46	the	the	DET
inlawrev-3509	286	47	regular	regular	ADJ
inlawrev-3509	286	48	tax	tax	NOUN
inlawrev-3509	286	49	system.^	system.^	NOUN
inlawrev-3509	286	50	*	*	PUNCT
inlawrev-3509	286	51	thus	thus	ADV
inlawrev-3509	286	52	,	,	PUNCT
inlawrev-3509	286	53	the	the	DET
inlawrev-3509	286	54	miscellaneous	miscellaneous	ADJ
inlawrev-3509	286	55	itemized	itemize	VERB
inlawrev-3509	286	56	deduction	deduction	NOUN
inlawrev-3509	286	57	rules	rule	NOUN
inlawrev-3509	286	58	force	force	VERB
inlawrev-3509	286	59	john	john	PROPN
inlawrev-3509	286	60	to	to	PART
inlawrev-3509	286	61	forfeit	forfeit	VERB
inlawrev-3509	286	62	a	a	DET
inlawrev-3509	286	63	significant	significant	ADJ
inlawrev-3509	286	64	amount	amount	NOUN
inlawrev-3509	286	65	of	of	ADP
inlawrev-3509	286	66	his	his	PRON
inlawrev-3509	286	67	recovery	recovery	NOUN
inlawrev-3509	286	68	to	to	PART
inlawrev-3509	286	69	pay	pay	VERB
inlawrev-3509	286	70	taxes	taxis	NOUN
inlawrev-3509	286	71	on	on	ADP
inlawrev-3509	286	72	income	income	NOUN
inlawrev-3509	286	73	that	that	PRON
inlawrev-3509	286	74	was	be	AUX
inlawrev-3509	286	75	transferred	transfer	VERB
inlawrev-3509	286	76	immediately	immediately	ADV
inlawrev-3509	286	77	to	to	ADP
inlawrev-3509	286	78	his	his	PRON
inlawrev-3509	286	79	attorney	attorney	NOUN
inlawrev-3509	286	80	.	.	PUNCT
inlawrev-3509	287	1	not	not	PART
inlawrev-3509	287	2	only	only	ADV
inlawrev-3509	287	3	did	do	AUX
inlawrev-3509	287	4	john	john	PROPN
inlawrev-3509	287	5	not	not	PART
inlawrev-3509	287	6	enjoy	enjoy	VERB
inlawrev-3509	287	7	the	the	DET
inlawrev-3509	287	8	benefits	benefit	NOUN
inlawrev-3509	287	9	of	of	ADP
inlawrev-3509	287	10	the	the	DET
inlawrev-3509	287	11	$	$	SYM
inlawrev-3509	287	12	400,000	400,000	NUM
inlawrev-3509	287	13	,	,	PUNCT
inlawrev-3509	287	14	but	but	CCONJ
inlawrev-3509	287	15	his	his	PRON
inlawrev-3509	287	16	$	$	SYM
inlawrev-3509	287	17	600,000	600,000	NUM
inlawrev-3509	287	18	recovery	recovery	NOUN
inlawrev-3509	287	19	will	will	AUX
inlawrev-3509	287	20	be	be	AUX
inlawrev-3509	287	21	further	far	ADV
inlawrev-3509	287	22	reduced	reduce	VERB
inlawrev-3509	287	23	because	because	SCONJ
inlawrev-3509	287	24	of	of	ADP
inlawrev-3509	287	25	the	the	DET
inlawrev-3509	287	26	miscellaneous	miscellaneous	ADJ
inlawrev-3509	287	27	itemized	itemize	VERB
inlawrev-3509	287	28	deduction	deduction	NOUN
inlawrev-3509	287	29	rules	rule	NOUN
inlawrev-3509	287	30	.	.	PUNCT
inlawrev-3509	288	1	moreover	moreover	ADV
inlawrev-3509	288	2	,	,	PUNCT
inlawrev-3509	288	3	the	the	DET
inlawrev-3509	288	4	amt	amt	PROPN
inlawrev-3509	288	5	takes	take	VERB
inlawrev-3509	288	6	an	an	DET
inlawrev-3509	288	7	even	even	ADV
inlawrev-3509	288	8	deeper	deep	ADJ
inlawrev-3509	288	9	cut	cut	NOUN
inlawrev-3509	288	10	out	out	ADP
inlawrev-3509	288	11	of	of	ADP
inlawrev-3509	288	12	john	john	PROPN
inlawrev-3509	288	13	's	's	PART
inlawrev-3509	288	14	recovery	recovery	NOUN
inlawrev-3509	288	15	.	.	PUNCT
inlawrev-3509	289	1	[	[	X
inlawrev-3509	289	2	t]he	t]he	ADV
inlawrev-3509	289	3	biggest	big	ADJ
inlawrev-3509	289	4	consequence	consequence	NOUN
inlawrev-3509	289	5	for	for	ADP
inlawrev-3509	289	6	people	people	NOUN
inlawrev-3509	289	7	like	like	ADP
inlawrev-3509	289	8	john	john	PROPN
inlawrev-3509	289	9	is	be	AUX
inlawrev-3509	289	10	not	not	PART
inlawrev-3509	289	11	under	under	ADP
inlawrev-3509	289	12	the	the	DET
inlawrev-3509	289	13	regular	regular	ADJ
inlawrev-3509	289	14	tax	tax	NOUN
inlawrev-3509	289	15	system	system	NOUN
inlawrev-3509	289	16	but	but	CCONJ
inlawrev-3509	289	17	rather	rather	ADV
inlawrev-3509	289	18	under	under	ADP
inlawrev-3509	289	19	the	the	DET
inlawrev-3509	289	20	[	[	X
inlawrev-3509	289	21	amt	amt	X
inlawrev-3509	289	22	]	]	X
inlawrev-3509	289	23	system	system	NOUN
inlawrev-3509	289	24	.	.	PUNCT
inlawrev-3509	290	1	under	under	ADP
inlawrev-3509	290	2	the	the	DET
inlawrev-3509	290	3	[	[	X
inlawrev-3509	290	4	amt	amt	X
inlawrev-3509	290	5	]	]	PUNCT
inlawrev-3509	290	6	,	,	PUNCT
inlawrev-3509	290	7	section	section	NOUN
inlawrev-3509	290	8	68	68	NUM
inlawrev-3509	290	9	is	be	AUX
inlawrev-3509	290	10	ignored	ignore	VERB
inlawrev-3509	290	11	(	(	PUNCT
inlawrev-3509	290	12	good	good	ADJ
inlawrev-3509	290	13	news	news	NOUN
inlawrev-3509	290	14	)	)	PUNCT
inlawrev-3509	290	15	,	,	PUNCT
inlawrev-3509	290	16	but	but	CCONJ
inlawrev-3509	290	17	all	all	DET
inlawrev-3509	290	18	allowable	allowable	ADJ
inlawrev-3509	290	19	miscellaneous	miscellaneous	ADJ
inlawrev-3509	290	20	itemized	itemize	VERB
inlawrev-3509	290	21	deductions	deduction	NOUN
inlawrev-3509	290	22	,	,	PUNCT
inlawrev-3509	290	23	including	include	VERB
inlawrev-3509	290	24	the	the	DET
inlawrev-3509	290	25	$	$	SYM
inlawrev-3509	290	26	380,000	380,000	NUM
inlawrev-3509	290	27	on	on	ADP
inlawrev-3509	290	28	our	our	PRON
inlawrev-3509	290	29	assumed	assume	VERB
inlawrev-3509	290	30	facts	fact	NOUN
inlawrev-3509	290	31	that	that	PRON
inlawrev-3509	290	32	remains	remain	VERB
inlawrev-3509	290	33	deductible	deductible	ADJ
inlawrev-3509	290	34	after	after	ADP
inlawrev-3509	290	35	applying	apply	VERB
inlawrev-3509	290	36	section	section	NOUN
inlawrev-3509	290	37	67	67	NUM
inlawrev-3509	290	38	only	only	ADV
inlawrev-3509	290	39	,	,	PUNCT
inlawrev-3509	290	40	must	must	AUX
inlawrev-3509	290	41	be	be	AUX
inlawrev-3509	290	42	added	add	VERB
inlawrev-3509	290	43	back	back	ADV
inlawrev-3509	290	44	to	to	ADP
inlawrev-3509	290	45	his	his	PRON
inlawrev-3509	290	46	tax	tax	NOUN
inlawrev-3509	290	47	base	base	NOUN
inlawrev-3509	290	48	under	under	ADP
inlawrev-3509	290	49	the	the	DET
inlawrev-3509	290	50	[	[	X
inlawrev-3509	290	51	amt	amt	X
inlawrev-3509	290	52	]	]	X
inlawrev-3509	290	53	(	(	PUNCT
inlawrev-3509	290	54	bad	bad	ADJ
inlawrev-3509	290	55	news	news	NOUN
inlawrev-3509	290	56	)	)	PUNCT
inlawrev-3509	290	57	.	.	PUNCT
inlawrev-3509	291	1	in	in	ADP
inlawrev-3509	291	2	other	other	ADJ
inlawrev-3509	291	3	words	word	NOUN
inlawrev-3509	291	4	,	,	PUNCT
inlawrev-3509	291	5	taxpayers	taxpayer	NOUN
inlawrev-3509	291	6	with	with	ADP
inlawrev-3509	291	7	significant	significant	ADJ
inlawrev-3509	291	8	miscellaneous	miscellaneous	ADJ
inlawrev-3509	291	9	itemized	itemize	VERB
inlawrev-3509	291	10	deductions	deduction	NOUN
inlawrev-3509	291	11	will	will	AUX
inlawrev-3509	291	12	see	see	VERB
inlawrev-3509	291	13	some	some	PRON
inlawrev-3509	291	14	of	of	ADP
inlawrev-3509	291	15	them	they	PRON
inlawrev-3509	291	16	become	become	VERB
inlawrev-3509	291	17	nondeductible	nondeductible	ADJ
inlawrev-3509	291	18	under	under	ADP
inlawrev-3509	291	19	the	the	DET
inlawrev-3509	291	20	regular	regular	ADJ
inlawrev-3509	291	21	tax	tax	NOUN
inlawrev-3509	291	22	system	system	NOUN
inlawrev-3509	291	23	and	and	CCONJ
inlawrev-3509	291	24	,	,	PUNCT
inlawrev-3509	291	25	worse	bad	ADJ
inlawrev-3509	291	26	yet	yet	ADV
inlawrev-3509	291	27	,	,	PUNCT
inlawrev-3509	291	28	will	will	AUX
inlawrev-3509	291	29	usually	usually	ADV
inlawrev-3509	291	30	trigger	trigger	VERB
inlawrev-3509	291	31	the	the	DET
inlawrev-3509	291	32	[	[	X
inlawrev-3509	291	33	amt	amt	X
inlawrev-3509	291	34	]	]	X
inlawrev-3509	291	35	,	,	PUNCT
inlawrev-3509	291	36	under	under	ADP
inlawrev-3509	291	37	which	which	PRON
inlawrev-3509	291	38	no	no	DET
inlawrev-3509	291	39	miscellaneous	miscellaneous	ADJ
inlawrev-3509	291	40	itemized	itemize	VERB
inlawrev-3509	291	41	deductions	deduction	NOUN
inlawrev-3509	291	42	are	be	AUX
inlawrev-3509	291	43	allowable	allowable	ADJ
inlawrev-3509	291	44	.	.	PUNCT
inlawrev-3509	292	1	under	under	ADP
inlawrev-3509	292	2	the	the	DET
inlawrev-3509	292	3	[	[	X
inlawrev-3509	292	4	amt	amt	X
inlawrev-3509	292	5	]	]	X
inlawrev-3509	292	6	,	,	PUNCT
inlawrev-3509	292	7	in	in	ADP
inlawrev-3509	292	8	short	short	ADJ
inlawrev-3509	292	9	,	,	PUNCT
inlawrev-3509	292	10	john	john	PROPN
inlawrev-3509	292	11	can	can	AUX
inlawrev-3509	292	12	deduct	deduct	VERB
inlawrev-3509	292	13	none	none	NOUN
inlawrev-3509	292	14	of	of	ADP
inlawrev-3509	292	15	his	his	PRON
inlawrev-3509	292	16	$	$	SYM
inlawrev-3509	292	17	400,000	400,000	NUM
inlawrev-3509	292	18	in	in	ADP
inlawrev-3509	292	19	attorneys	attorney	NOUN
inlawrev-3509	292	20	'	'	PART
inlawrev-3509	292	21	fees	fee	NOUN
inlawrev-3509	292	22	.	.	PUNCT
inlawrev-3509	293	1	even	even	ADV
inlawrev-3509	293	2	though	though	SCONJ
inlawrev-3509	293	3	the	the	DET
inlawrev-3509	293	4	marginal	marginal	ADJ
inlawrev-3509	293	5	tax	tax	NOUN
inlawrev-3509	293	6	rate	rate	NOUN
inlawrev-3509	293	7	that	that	PRON
inlawrev-3509	293	8	applies	apply	VERB
inlawrev-3509	293	9	to	to	ADP
inlawrev-3509	293	10	his	his	PRON
inlawrev-3509	293	11	tax	tax	NOUN
inlawrev-3509	293	12	base	base	NOUN
inlawrev-3509	293	13	under	under	ADP
inlawrev-3509	293	14	the	the	DET
inlawrev-3509	293	15	[	[	X
inlawrev-3509	293	16	amt	amt	X
inlawrev-3509	293	17	]	]	PUNCT
inlawrev-3509	293	18	is	be	AUX
inlawrev-3509	293	19	lower	low	ADJ
inlawrev-3509	293	20	than	than	SCONJ
inlawrev-3509	293	21	would	would	AUX
inlawrev-3509	293	22	apply	apply	VERB
inlawrev-3509	293	23	under	under	ADP
inlawrev-3509	293	24	the	the	DET
inlawrev-3509	293	25	regular	regular	ADJ
inlawrev-3509	293	26	tax	tax	NOUN
inlawrev-3509	293	27	system	system	NOUN
inlawrev-3509	293	28	,	,	PUNCT
inlawrev-3509	293	29	john	john	PROPN
inlawrev-3509	293	30	is	be	AUX
inlawrev-3509	293	31	worse	bad	ADJ
inlawrev-3509	293	32	off	off	ADP
inlawrev-3509	293	33	because	because	SCONJ
inlawrev-3509	293	34	of	of	ADP
inlawrev-3509	293	35	the	the	DET
inlawrev-3509	293	36	inability	inability	NOUN
inlawrev-3509	293	37	to	to	PART
inlawrev-3509	293	38	deduct	deduct	VERB
inlawrev-3509	293	39	his	his	PRON
inlawrev-3509	293	40	$	$	SYM
inlawrev-3509	293	41	400,000	400,000	NUM
inlawrev-3509	293	42	attorney	attorney	NOUN
inlawrev-3509	293	43	fee	fee	NOUN
inlawrev-3509	293	44	.	.	PUNCT
inlawrev-3509	294	1	''^	''^	PROPN
inlawrev-3509	295	1	76	76	NUM
inlawrev-3509	295	2	.	.	PUNCT
inlawrev-3509	296	1	geier	geier	NOUN
inlawrev-3509	296	2	,	,	PUNCT
inlawrev-3509	296	3	supra	supra	PROPN
inlawrev-3509	296	4	note	note	NOUN
inlawrev-3509	296	5	72	72	NUM
inlawrev-3509	296	6	,	,	PUNCT
inlawrev-3509	296	7	at	at	ADP
inlawrev-3509	296	8	533	533	NUM
inlawrev-3509	296	9	.	.	PUNCT
inlawrev-3509	296	10	77	77	NUM
inlawrev-3509	296	11	.	.	PUNCT
inlawrev-3509	296	12	i.r.c	i.r.c	NOUN
inlawrev-3509	296	13	.	.	PUNCT
inlawrev-3509	297	1	§	§	PROPN
inlawrev-3509	297	2	67(1994	67(1994	NUM
inlawrev-3509	297	3	)	)	PUNCT
inlawrev-3509	297	4	.	.	PUNCT
inlawrev-3509	298	1	78	78	NUM
inlawrev-3509	298	2	.	.	PUNCT
inlawrev-3509	299	1	i	i	PRON
inlawrev-3509	299	2	d.	d.	PROPN
inlawrev-3509	299	3	79	79	NUM
inlawrev-3509	299	4	.	.	PUNCT
inlawrev-3509	300	1	geier	geier	NOUN
inlawrev-3509	300	2	,	,	PUNCT
inlawrev-3509	300	3	supra	supra	PROPN
inlawrev-3509	300	4	note	note	NOUN
inlawrev-3509	300	5	72	72	NUM
inlawrev-3509	300	6	,	,	PUNCT
inlawrev-3509	300	7	at	at	ADP
inlawrev-3509	300	8	533	533	NUM
inlawrev-3509	300	9	(	(	PUNCT
inlawrev-3509	300	10	footnotes	footnote	NOUN
inlawrev-3509	300	11	omitted	omit	VERB
inlawrev-3509	300	12	)	)	PUNCT
inlawrev-3509	300	13	.	.	PUNCT
inlawrev-3509	301	1	256	256	NUM
inlawrev-3509	301	2	indiana	indiana	PROPN
inlawrev-3509	301	3	law	law	PROPN
inlawrev-3509	301	4	review	review	NOUN
inlawrev-3509	301	5	[	[	X
inlawrev-3509	301	6	vol	vol	NOUN
inlawrev-3509	301	7	.	.	PUNCT
inlawrev-3509	301	8	35:245	35:245	NUM
inlawrev-3509	301	9	thus	thus	ADV
inlawrev-3509	301	10	,	,	PUNCT
inlawrev-3509	301	11	the	the	DET
inlawrev-3509	301	12	amt	amt	PROPN
inlawrev-3509	301	13	reduces	reduce	VERB
inlawrev-3509	301	14	john	john	PROPN
inlawrev-3509	301	15	's	's	PART
inlawrev-3509	301	16	recovery	recovery	NOUN
inlawrev-3509	301	17	even	even	ADV
inlawrev-3509	301	18	further	far	ADV
inlawrev-3509	301	19	and	and	CCONJ
inlawrev-3509	301	20	,	,	PUNCT
inlawrev-3509	301	21	under	under	ADP
inlawrev-3509	301	22	a	a	DET
inlawrev-3509	301	23	regime	regime	NOUN
inlawrev-3509	301	24	where	where	SCONJ
inlawrev-3509	301	25	john	john	PROPN
inlawrev-3509	301	26	must	must	AUX
inlawrev-3509	301	27	include	include	VERB
inlawrev-3509	301	28	his	his	PRON
inlawrev-3509	301	29	entire	entire	ADJ
inlawrev-3509	301	30	recovery	recovery	NOUN
inlawrev-3509	301	31	in	in	ADP
inlawrev-3509	301	32	his	his	PRON
inlawrev-3509	301	33	gross	gross	ADJ
inlawrev-3509	301	34	income	income	NOUN
inlawrev-3509	301	35	,	,	PUNCT
inlawrev-3509	301	36	john	john	PROPN
inlawrev-3509	301	37	pays	pay	VERB
inlawrev-3509	301	38	an	an	DET
inlawrev-3509	301	39	inordinate	inordinate	ADJ
inlawrev-3509	301	40	amount	amount	NOUN
inlawrev-3509	301	41	of	of	ADP
inlawrev-3509	301	42	income	income	NOUN
inlawrev-3509	301	43	tax	tax	NOUN
inlawrev-3509	301	44	based	base	VERB
inlawrev-3509	301	45	on	on	ADP
inlawrev-3509	301	46	the	the	DET
inlawrev-3509	301	47	inclusion	inclusion	NOUN
inlawrev-3509	301	48	of	of	ADP
inlawrev-3509	301	49	amounts	amount	NOUN
inlawrev-3509	301	50	received	receive	VERB
inlawrev-3509	301	51	by	by	ADP
inlawrev-3509	301	52	his	his	PRON
inlawrev-3509	301	53	attorney	attorney	NOUN
inlawrev-3509	301	54	,	,	PUNCT
inlawrev-3509	301	55	but	but	CCONJ
inlawrev-3509	301	56	not	not	PART
inlawrev-3509	301	57	by	by	ADP
inlawrev-3509	301	58	him	he	PRON
inlawrev-3509	301	59	.	.	PUNCT
inlawrev-3509	302	1	the	the	DET
inlawrev-3509	302	2	loss	loss	NOUN
inlawrev-3509	302	3	to	to	ADP
inlawrev-3509	302	4	hypothetical	hypothetical	ADJ
inlawrev-3509	302	5	john	john	PROPN
inlawrev-3509	302	6	was	be	AUX
inlawrev-3509	302	7	not	not	PART
inlawrev-3509	302	8	likely	likely	ADV
inlawrev-3509	302	9	intended	intend	VERB
inlawrev-3509	302	10	by	by	ADP
inlawrev-3509	302	11	congress	congress	PROPN
inlawrev-3509	302	12	when	when	SCONJ
inlawrev-3509	302	13	it	it	PRON
inlawrev-3509	302	14	enacted	enact	VERB
inlawrev-3509	302	15	the	the	DET
inlawrev-3509	302	16	amt*^	amt*^	NOUN
inlawrev-3509	302	17	and	and	CCONJ
inlawrev-3509	302	18	certainly	certainly	ADV
inlawrev-3509	302	19	not	not	PART
inlawrev-3509	302	20	when	when	SCONJ
inlawrev-3509	302	21	it	it	PRON
inlawrev-3509	302	22	authorized	authorize	VERB
inlawrev-3509	302	23	the	the	DET
inlawrev-3509	302	24	fee	fee	NOUN
inlawrev-3509	302	25	-	-	PUNCT
inlawrev-3509	302	26	shifting	shift	VERB
inlawrev-3509	302	27	provisions	provision	NOUN
inlawrev-3509	302	28	in	in	ADP
inlawrev-3509	302	29	the	the	DET
inlawrev-3509	302	30	civil	civil	ADJ
inlawrev-3509	302	31	rights	right	NOUN
inlawrev-3509	302	32	laws	law	NOUN
inlawrev-3509	302	33	that	that	PRON
inlawrev-3509	302	34	allow	allow	VERB
inlawrev-3509	302	35	plaintiffs	plaintiff	NOUN
inlawrev-3509	302	36	to	to	PART
inlawrev-3509	302	37	recover	recover	VERB
inlawrev-3509	302	38	attorney	attorney	NOUN
inlawrev-3509	302	39	fees	fee	NOUN
inlawrev-3509	302	40	in	in	ADP
inlawrev-3509	302	41	such	such	ADJ
inlawrev-3509	302	42	civil	civil	ADJ
inlawrev-3509	302	43	rights	right	NOUN
inlawrev-3509	302	44	claims.^^	claims.^^	PUNCT
inlawrev-3509	303	1	congress	congress	PROPN
inlawrev-3509	303	2	enacted	enact	VERB
inlawrev-3509	303	3	the	the	DET
inlawrev-3509	303	4	amtto	amtto	ADJ
inlawrev-3509	303	5	"	"	PUNCT
inlawrev-3509	303	6	ensure	ensure	VERB
inlawrev-3509	303	7	that	that	SCONJ
inlawrev-3509	303	8	no	no	DET
inlawrev-3509	303	9	taxpayer	taxpayer	NOUN
inlawrev-3509	303	10	with	with	ADP
inlawrev-3509	303	11	substantial	substantial	ADJ
inlawrev-3509	303	12	economic	economic	ADJ
inlawrev-3509	303	13	income	income	NOUN
inlawrev-3509	303	14	can	can	AUX
inlawrev-3509	303	15	avoid	avoid	VERB
inlawrev-3509	303	16	significant	significant	ADJ
inlawrev-3509	303	17	tax	tax	NOUN
inlawrev-3509	303	18	liability	liability	NOUN
inlawrev-3509	303	19	by	by	ADP
inlawrev-3509	303	20	using	use	VERB
inlawrev-3509	303	21	exclusions	exclusion	NOUN
inlawrev-3509	303	22	,	,	PUNCT
inlawrev-3509	303	23	deductions	deduction	NOUN
inlawrev-3509	303	24	,	,	PUNCT
inlawrev-3509	303	25	and	and	CCONJ
inlawrev-3509	303	26	credits	credit	NOUN
inlawrev-3509	303	27	.	.	PUNCT
inlawrev-3509	304	1	"^^	"^^	PROPN
inlawrev-3509	304	2	however	however	ADV
inlawrev-3509	304	3	,	,	PUNCT
inlawrev-3509	304	4	"	"	PUNCT
inlawrev-3509	304	5	discrimination	discrimination	NOUN
inlawrev-3509	304	6	plaintiffs	plaintiff	NOUN
inlawrev-3509	304	7	are	be	AUX
inlawrev-3509	304	8	often	often	ADV
inlawrev-3509	304	9	penalized	penalize	VERB
inlawrev-3509	304	10	through	through	ADP
inlawrev-3509	304	11	operation	operation	NOUN
inlawrev-3509	304	12	of	of	ADP
inlawrev-3509	304	13	the	the	DET
inlawrev-3509	304	14	amt	amt	PROPN
inlawrev-3509	304	15	even	even	ADV
inlawrev-3509	304	16	though	though	SCONJ
inlawrev-3509	304	17	their	their	PRON
inlawrev-3509	304	18	'	'	PUNCT
inlawrev-3509	304	19	substantial	substantial	ADJ
inlawrev-3509	304	20	economic	economic	ADJ
inlawrev-3509	304	21	income	income	NOUN
inlawrev-3509	304	22	'	'	PUNCT
inlawrev-3509	304	23	is	be	AUX
inlawrev-3509	304	24	the	the	DET
inlawrev-3509	304	25	result	result	NOUN
inlawrev-3509	304	26	of	of	ADP
inlawrev-3509	304	27	a	a	DET
inlawrev-3509	304	28	one	one	NUM
inlawrev-3509	304	29	-	-	PUNCT
inlawrev-3509	304	30	time	time	NOUN
inlawrev-3509	304	31	settlement	settlement	NOUN
inlawrev-3509	304	32	or	or	CCONJ
inlawrev-3509	304	33	judgment	judgment	NOUN
inlawrev-3509	304	34	,	,	PUNCT
inlawrev-3509	304	35	and	and	CCONJ
inlawrev-3509	304	36	only	only	ADV
inlawrev-3509	304	37	occurs	occur	VERB
inlawrev-3509	304	38	because	because	SCONJ
inlawrev-3509	304	39	of	of	ADP
inlawrev-3509	304	40	the	the	DET
inlawrev-3509	304	41	effects	effect	NOUN
inlawrev-3509	304	42	of	of	ADP
inlawrev-3509	304	43	obtaining	obtain	VERB
inlawrev-3509	304	44	a	a	DET
inlawrev-3509	304	45	remedy	remedy	NOUN
inlawrev-3509	304	46	for	for	ADP
inlawrev-3509	304	47	discrimination	discrimination	NOUN
inlawrev-3509	304	48	.	.	PUNCT
inlawrev-3509	305	1	"^^	"^^	VERB
inlawrev-3509	305	2	the	the	DET
inlawrev-3509	305	3	rationale	rationale	NOUN
inlawrev-3509	305	4	behind	behind	ADP
inlawrev-3509	305	5	the	the	DET
inlawrev-3509	305	6	amt	amt	PROPN
inlawrev-3509	305	7	is	be	AUX
inlawrev-3509	305	8	simply	simply	ADV
inlawrev-3509	305	9	inapplicable	inapplicable	ADJ
inlawrev-3509	305	10	to	to	ADP
inlawrev-3509	305	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	305	12	seeking	seek	VERB
inlawrev-3509	305	13	redress	redress	NOUN
inlawrev-3509	305	14	for	for	ADP
inlawrev-3509	305	15	wrongful	wrongful	ADJ
inlawrev-3509	305	16	discrimination	discrimination	NOUN
inlawrev-3509	305	17	committed	commit	VERB
inlawrev-3509	305	18	by	by	ADP
inlawrev-3509	305	19	employers	employer	NOUN
inlawrev-3509	305	20	,	,	PUNCT
inlawrev-3509	305	21	lenders	lender	NOUN
inlawrev-3509	305	22	,	,	PUNCT
inlawrev-3509	305	23	or	or	CCONJ
inlawrev-3509	305	24	others	other	NOUN
inlawrev-3509	305	25	because	because	SCONJ
inlawrev-3509	305	26	such	such	ADJ
inlawrev-3509	305	27	plaintiffs	plaintiff	NOUN
inlawrev-3509	305	28	are	be	AUX
inlawrev-3509	305	29	already	already	ADV
inlawrev-3509	305	30	forced	force	VERB
inlawrev-3509	305	31	to	to	PART
inlawrev-3509	305	32	pay	pay	VERB
inlawrev-3509	305	33	tax	tax	NOUN
inlawrev-3509	305	34	on	on	ADP
inlawrev-3509	305	35	their	their	PRON
inlawrev-3509	305	36	portion	portion	NOUN
inlawrev-3509	305	37	ofrecovery	ofrecovery	NOUN
inlawrev-3509	305	38	in	in	ADP
inlawrev-3509	305	39	a	a	DET
inlawrev-3509	305	40	settlement	settlement	NOUN
inlawrev-3509	305	41	orjudgment	orjudgment	NOUN
inlawrev-3509	305	42	.	.	PUNCT
inlawrev-3509	306	1	under	under	ADP
inlawrev-3509	306	2	current	current	ADJ
inlawrev-3509	306	3	law	law	NOUN
inlawrev-3509	306	4	that	that	PRON
inlawrev-3509	306	5	does	do	AUX
inlawrev-3509	306	6	not	not	PART
inlawrev-3509	306	7	allow	allow	VERB
inlawrev-3509	306	8	nonphysical	nonphysical	ADJ
inlawrev-3509	306	9	injury	injury	NOUN
inlawrev-3509	306	10	plaintiffs	plaintiff	NOUN
inlawrev-3509	306	11	to	to	PART
inlawrev-3509	306	12	exclude	exclude	VERB
inlawrev-3509	306	13	damages	damage	NOUN
inlawrev-3509	306	14	received	receive	VERB
inlawrev-3509	306	15	for	for	ADP
inlawrev-3509	306	16	being	be	AUX
inlawrev-3509	306	17	wronged	wrong	VERB
inlawrev-3509	306	18	,	,	PUNCT
inlawrev-3509	306	19	a	a	DET
inlawrev-3509	306	20	nonphysical	nonphysical	ADJ
inlawrev-3509	306	21	injury	injury	NOUN
inlawrev-3509	306	22	plaintiffjo^^	plaintiffjo^^	NUM
inlawrev-3509	306	23	incur	incur	NOUN
inlawrev-3509	306	24	a	a	DET
inlawrev-3509	306	25	significant	significant	ADJ
inlawrev-3509	306	26	tax	tax	NOUN
inlawrev-3509	306	27	liability	liability	NOUN
inlawrev-3509	306	28	and	and	CCONJ
inlawrev-3509	306	29	is	be	AUX
inlawrev-3509	306	30	not	not	PART
inlawrev-3509	306	31	permitted	permit	VERB
inlawrev-3509	306	32	to	to	PART
inlawrev-3509	306	33	avoid	avoid	VERB
inlawrev-3509	306	34	it	it	PRON
inlawrev-3509	306	35	by	by	ADP
inlawrev-3509	306	36	exclusion	exclusion	NOUN
inlawrev-3509	306	37	.	.	PUNCT
inlawrev-3509	307	1	moreover	moreover	ADV
inlawrev-3509	307	2	,	,	PUNCT
inlawrev-3509	307	3	under	under	ADP
inlawrev-3509	307	4	current	current	ADJ
inlawrev-3509	307	5	law	law	NOUN
inlawrev-3509	307	6	,	,	PUNCT
inlawrev-3509	307	7	the	the	DET
inlawrev-3509	307	8	plaintiff	plaintiff	NOUN
inlawrev-3509	307	9	is	be	AUX
inlawrev-3509	307	10	unable	unable	ADJ
inlawrev-3509	307	11	to	to	PART
inlawrev-3509	307	12	fully	fully	ADV
inlawrev-3509	307	13	use	use	VERB
inlawrev-3509	307	14	a	a	DET
inlawrev-3509	307	15	deduction	deduction	NOUN
inlawrev-3509	307	16	given	give	VERB
inlawrev-3509	307	17	the	the	DET
inlawrev-3509	307	18	constraints	constraint	NOUN
inlawrev-3509	307	19	ofcode	ofcode	ADP
inlawrev-3509	307	20	section	section	NOUN
inlawrev-3509	307	21	67	67	NUM
inlawrev-3509	307	22	and	and	CCONJ
inlawrev-3509	307	23	the	the	DET
inlawrev-3509	307	24	amt	amt	PROPN
inlawrev-3509	307	25	.	.	PUNCT
inlawrev-3509	308	1	such	such	ADJ
inlawrev-3509	308	2	results	result	NOUN
inlawrev-3509	308	3	appear	appear	VERB
inlawrev-3509	308	4	to	to	PART
inlawrev-3509	308	5	be	be	AUX
inlawrev-3509	308	6	unintended	unintended	ADJ
inlawrev-3509	308	7	by	by	ADP
inlawrev-3509	308	8	congress	congress	PROPN
inlawrev-3509	308	9	because	because	SCONJ
inlawrev-3509	308	10	as	as	SCONJ
inlawrev-3509	308	11	enacted	enact	VERB
inlawrev-3509	308	12	,	,	PUNCT
inlawrev-3509	308	13	the	the	DET
inlawrev-3509	308	14	result	result	NOUN
inlawrev-3509	308	15	depletes	deplete	VERB
inlawrev-3509	308	16	the	the	DET
inlawrev-3509	308	17	awards	award	NOUN
inlawrev-3509	308	18	to	to	ADP
inlawrev-3509	308	19	civil	civil	ADJ
inlawrev-3509	308	20	rights	right	NOUN
inlawrev-3509	308	21	plaintiffs	plaintiff	NOUN
inlawrev-3509	308	22	.	.	PUNCT
inlawrev-3509	309	1	thus	thus	ADV
inlawrev-3509	309	2	,	,	PUNCT
inlawrev-3509	309	3	the	the	DET
inlawrev-3509	309	4	result	result	NOUN
inlawrev-3509	309	5	should	should	AUX
inlawrev-3509	309	6	be	be	AUX
inlawrev-3509	309	7	avoided	avoid	VERB
inlawrev-3509	309	8	by	by	ADP
inlawrev-3509	309	9	making	make	VERB
inlawrev-3509	309	10	the	the	DET
inlawrev-3509	309	11	attorney	attorney	NOUN
inlawrev-3509	309	12	fees	fee	NOUN
inlawrev-3509	309	13	in	in	ADP
inlawrev-3509	309	14	such	such	ADJ
inlawrev-3509	309	15	cases	case	NOUN
inlawrev-3509	309	16	fully	fully	ADV
inlawrev-3509	309	17	deductible	deductible	ADJ
inlawrev-3509	309	18	or	or	CCONJ
inlawrev-3509	309	19	excludable	excludable	ADJ
inlawrev-3509	309	20	from	from	ADP
inlawrev-3509	309	21	a	a	DET
inlawrev-3509	309	22	nonphysical	nonphysical	ADJ
inlawrev-3509	309	23	personal	personal	ADJ
inlawrev-3509	309	24	injury	injury	NOUN
inlawrev-3509	309	25	plaintiffs	plaintiff	NOUN
inlawrev-3509	309	26	gross	gross	ADJ
inlawrev-3509	309	27	income	income	NOUN
inlawrev-3509	309	28	.	.	PUNCT
inlawrev-3509	310	1	2	2	X
inlawrev-3509	310	2	.	.	X
inlawrev-3509	310	3	promotingaccuracy	promotingaccuracy	NOUN
inlawrev-3509	310	4	andfairness	andfairness	NOUN
inlawrev-3509	310	5	to	to	ADP
inlawrev-3509	310	6	nonphysicalinjuryplaintiffs.—full	nonphysicalinjuryplaintiffs.—full	VERB
inlawrev-3509	310	7	deductibility	deductibility	NOUN
inlawrev-3509	310	8	or	or	CCONJ
inlawrev-3509	310	9	exclusion	exclusion	NOUN
inlawrev-3509	310	10	would	would	AUX
inlawrev-3509	310	11	promote	promote	VERB
inlawrev-3509	310	12	accuracy	accuracy	NOUN
inlawrev-3509	310	13	and	and	CCONJ
inlawrev-3509	310	14	fairness	fairness	NOUN
inlawrev-3509	310	15	for	for	ADP
inlawrev-3509	310	16	the	the	DET
inlawrev-3509	310	17	plaintiff	plaintiff	NOUN
inlawrev-3509	310	18	in	in	ADP
inlawrev-3509	310	19	nonphysical	nonphysical	ADJ
inlawrev-3509	310	20	personal	personal	ADJ
inlawrev-3509	310	21	injury	injury	NOUN
inlawrev-3509	310	22	cases	case	NOUN
inlawrev-3509	310	23	.	.	PUNCT
inlawrev-3509	311	1	*	*	PUNCT
inlawrev-3509	311	2	"	"	PUNCT
inlawrev-3509	311	3	*	*	PUNCT
inlawrev-3509	311	4	though	though	SCONJ
inlawrev-3509	311	5	the	the	DET
inlawrev-3509	311	6	u.s	u.s	PROPN
inlawrev-3509	311	7	.	.	PROPN
inlawrev-3509	311	8	tax	tax	NOUN
inlawrev-3509	311	9	court	court	NOUN
inlawrev-3509	311	10	in	in	ADP
inlawrev-3509	311	11	kenseth	kenseth	PROPN
inlawrev-3509	311	12	declined	decline	VERB
inlawrev-3509	311	13	to	to	PART
inlawrev-3509	311	14	address	address	VERB
inlawrev-3509	311	15	tax	tax	NOUN
inlawrev-3509	311	16	policy	policy	NOUN
inlawrev-3509	311	17	considerations	consideration	NOUN
inlawrev-3509	311	18	,	,	PUNCT
inlawrev-3509	311	19	leaving	leave	VERB
inlawrev-3509	311	20	such	such	ADJ
inlawrev-3509	311	21	authority	authority	NOUN
inlawrev-3509	311	22	to	to	ADP
inlawrev-3509	311	23	congress	congress	PROPN
inlawrev-3509	311	24	,	,	PUNCT
inlawrev-3509	311	25	the	the	DET
inlawrev-3509	311	26	court	court	NOUN
inlawrev-3509	311	27	's	's	PART
inlawrev-3509	311	28	majority	majority	NOUN
inlawrev-3509	311	29	,	,	PUNCT
inlawrev-3509	311	30	which	which	PRON
inlawrev-3509	311	31	disallowed	disallow	VERB
inlawrev-3509	311	32	exclusion	exclusion	NOUN
inlawrev-3509	311	33	of	of	ADP
inlawrev-3509	311	34	plaintiffs	plaintiff	NOUN
inlawrev-3509	311	35	attorney	attorney	NOUN
inlawrev-3509	311	36	fees	fee	NOUN
inlawrev-3509	311	37	,	,	PUNCT
inlawrev-3509	311	38	agreed	agree	VERB
inlawrev-3509	311	39	that	that	SCONJ
inlawrev-3509	311	40	current	current	ADJ
inlawrev-3509	311	41	legislation	legislation	NOUN
inlawrev-3509	311	42	may	may	AUX
inlawrev-3509	311	43	result	result	VERB
inlawrev-3509	311	44	in	in	ADP
inlawrev-3509	311	45	"	"	PUNCT
inlawrev-3509	311	46	anomalous	anomalous	ADJ
inlawrev-3509	311	47	or	or	CCONJ
inlawrev-3509	311	48	inequitable	inequitable	ADJ
inlawrev-3509	311	49	results	result	NOUN
inlawrev-3509	311	50	80	80	NUM
inlawrev-3509	311	51	.	.	PUNCT
inlawrev-3509	312	1	staff	staff	NOUN
inlawrev-3509	312	2	of	of	ADP
inlawrev-3509	312	3	joint	joint	ADJ
inlawrev-3509	312	4	comm	comm	NOUN
inlawrev-3509	312	5	.	.	PUNCT
inlawrev-3509	313	1	on	on	ADP
inlawrev-3509	313	2	taxation	taxation	NOUN
inlawrev-3509	313	3	,	,	PUNCT
inlawrev-3509	313	4	99th	99th	ADJ
inlawrev-3509	313	5	cong	cong	NOUN
inlawrev-3509	313	6	.	.	PUNCT
inlawrev-3509	313	7	,	,	PUNCT
inlawrev-3509	313	8	general	general	ADJ
inlawrev-3509	313	9	explanation	explanation	NOUN
inlawrev-3509	313	10	of	of	ADP
inlawrev-3509	313	11	the	the	DET
inlawrev-3509	313	12	tax	tax	NOUN
inlawrev-3509	313	13	reform	reform	NOUN
inlawrev-3509	313	14	act	act	NOUN
inlawrev-3509	313	15	of	of	ADP
inlawrev-3509	313	16	1	1	NUM
inlawrev-3509	313	17	986	986	NUM
inlawrev-3509	313	18	432	432	NUM
inlawrev-3509	313	19	(	(	PUNCT
inlawrev-3509	313	20	comm	comm	NOUN
inlawrev-3509	313	21	.	.	PUNCT
inlawrev-3509	314	1	print	print	NOUN
inlawrev-3509	314	2	1	1	NUM
inlawrev-3509	314	3	987	987	NUM
inlawrev-3509	314	4	)	)	PUNCT
inlawrev-3509	314	5	.	.	PUNCT
inlawrev-3509	315	1	81	81	NUM
inlawrev-3509	315	2	.	.	PUNCT
inlawrev-3509	316	1	see	see	VERB
inlawrev-3509	316	2	discussion	discussion	NOUN
inlawrev-3509	316	3	infra	infra	NOUN
inlawrev-3509	316	4	part	part	NOUN
inlawrev-3509	316	5	ii.a.4	ii.a.4	PROPN
inlawrev-3509	316	6	.	.	PUNCT
inlawrev-3509	317	1	82	82	NUM
inlawrev-3509	317	2	.	.	PUNCT
inlawrev-3509	317	3	see	see	VERB
inlawrev-3509	317	4	staff	staff	NOUN
inlawrev-3509	317	5	of	of	ADP
inlawrev-3509	317	6	joint	joint	ADJ
inlawrev-3509	317	7	comm	comm	NOUN
inlawrev-3509	317	8	.	.	PUNCT
inlawrev-3509	318	1	on	on	ADP
inlawrev-3509	318	2	taxation	taxation	NOUN
inlawrev-3509	318	3	,	,	PUNCT
inlawrev-3509	318	4	99th	99th	ADJ
inlawrev-3509	318	5	cong	cong	NOUN
inlawrev-3509	318	6	.	.	PUNCT
inlawrev-3509	318	7	,	,	PUNCT
inlawrev-3509	318	8	supra	supra	PROPN
inlawrev-3509	318	9	note	note	PROPN
inlawrev-3509	318	10	80	80	NUM
inlawrev-3509	318	11	.	.	PUNCT
inlawrev-3509	319	1	83	83	NUM
inlawrev-3509	319	2	.	.	PUNCT
inlawrev-3509	320	1	brief	brief	NOUN
inlawrev-3509	320	2	of	of	ADP
inlawrev-3509	320	3	amici	amici	PROPN
inlawrev-3509	320	4	curiae	curiae	NOUN
inlawrev-3509	320	5	nat'l	nat'l	NOUN
inlawrev-3509	320	6	employment	employment	NOUN
inlawrev-3509	320	7	lawyers	lawyer	NOUN
inlawrev-3509	320	8	ass'n	ass'n	ADP
inlawrev-3509	320	9	et	et	NOUN
inlawrev-3509	320	10	ai	ai	VERB
inlawrev-3509	320	11	.	.	PROPN
inlawrev-3509	320	12	,	,	PUNCT
inlawrev-3509	320	13	sinyard	sinyard	PROPN
inlawrev-3509	320	14	v.	v.	ADP
inlawrev-3509	320	15	comm'r	comm'r	PROPN
inlawrev-3509	320	16	,	,	PUNCT
inlawrev-3509	320	17	76	76	NUM
inlawrev-3509	320	18	t.c.m	t.c.m	NOUN
inlawrev-3509	320	19	.	.	PUNCT
inlawrev-3509	321	1	(	(	PUNCT
inlawrev-3509	321	2	cch	cch	NOUN
inlawrev-3509	321	3	)	)	PUNCT
inlawrev-3509	321	4	654	654	NUM
inlawrev-3509	321	5	(	(	PUNCT
inlawrev-3509	321	6	1998	1998	NUM
inlawrev-3509	321	7	)	)	PUNCT
inlawrev-3509	322	1	;	;	PUNCT
inlawrev-3509	322	2	see	see	VERB
inlawrev-3509	322	3	also	also	ADV
inlawrev-3509	322	4	kenseth	kenseth	PROPN
inlawrev-3509	322	5	v.	v.	ADP
inlawrev-3509	322	6	comm'r	comm'r	PROPN
inlawrev-3509	322	7	,	,	PUNCT
inlawrev-3509	322	8	1	1	NUM
inlawrev-3509	322	9	14	14	NUM
inlawrev-3509	322	10	t.c	t.c	PROPN
inlawrev-3509	322	11	.	.	PROPN
inlawrev-3509	322	12	399	399	NUM
inlawrev-3509	322	13	,	,	PUNCT
inlawrev-3509	322	14	432	432	NUM
inlawrev-3509	322	15	(	(	PUNCT
inlawrev-3509	322	16	2000	2000	NUM
inlawrev-3509	322	17	)	)	PUNCT
inlawrev-3509	322	18	(	(	PUNCT
inlawrev-3509	322	19	beghe	beghe	NOUN
inlawrev-3509	322	20	,	,	PUNCT
inlawrev-3509	322	21	j.	j.	PROPN
inlawrev-3509	322	22	,	,	PUNCT
inlawrev-3509	322	23	dissenting	dissent	VERB
inlawrev-3509	322	24	)	)	PUNCT
inlawrev-3509	322	25	(	(	PUNCT
inlawrev-3509	322	26	discussing	discuss	VERB
inlawrev-3509	322	27	that	that	SCONJ
inlawrev-3509	322	28	given	give	VERB
inlawrev-3509	322	29	the	the	DET
inlawrev-3509	322	30	possibility	possibility	NOUN
inlawrev-3509	322	31	that	that	SCONJ
inlawrev-3509	322	32	under	under	ADP
inlawrev-3509	322	33	the	the	DET
inlawrev-3509	322	34	amt	amt	PROPN
inlawrev-3509	322	35	a	a	DET
inlawrev-3509	322	36	plaintiff	plaintiff	NOUN
inlawrev-3509	322	37	could	could	AUX
inlawrev-3509	322	38	pay	pay	VERB
inlawrev-3509	322	39	more	more	ADJ
inlawrev-3509	322	40	in	in	ADP
inlawrev-3509	322	41	tax	tax	NOUN
inlawrev-3509	322	42	than	than	SCONJ
inlawrev-3509	322	43	he	he	PRON
inlawrev-3509	322	44	receives	receive	VERB
inlawrev-3509	322	45	,	,	PUNCT
inlawrev-3509	322	46	congress	congress	PROPN
inlawrev-3509	322	47	certainly	certainly	ADV
inlawrev-3509	322	48	did	do	AUX
inlawrev-3509	322	49	not	not	PART
inlawrev-3509	322	50	expect	expect	VERB
inlawrev-3509	322	51	or	or	CCONJ
inlawrev-3509	322	52	intend	intend	VERB
inlawrev-3509	322	53	"	"	PUNCT
inlawrev-3509	322	54	that	that	SCONJ
inlawrev-3509	322	55	the	the	DET
inlawrev-3509	322	56	interplay	interplay	NOUN
inlawrev-3509	322	57	of	of	ADP
inlawrev-3509	322	58	the	the	DET
inlawrev-3509	322	59	newly	newly	ADV
inlawrev-3509	322	60	enacted	enact	VERB
inlawrev-3509	322	61	itemized	itemize	VERB
inlawrev-3509	322	62	deduction	deduction	NOUN
inlawrev-3509	322	63	and	and	CCONJ
inlawrev-3509	322	64	amt	amt	PROPN
inlawrev-3509	322	65	provisions	provision	NOUN
inlawrev-3509	322	66	could	could	AUX
inlawrev-3509	322	67	result	result	VERB
inlawrev-3509	322	68	in	in	ADP
inlawrev-3509	322	69	effective	effective	ADJ
inlawrev-3509	322	70	rates	rate	NOUN
inlawrev-3509	322	71	oftax	oftax	VERB
inlawrev-3509	322	72	substantially	substantially	ADV
inlawrev-3509	322	73	exceeding	exceed	VERB
inlawrev-3509	322	74	50	50	NUM
inlawrev-3509	322	75	percent	percent	NOUN
inlawrev-3509	322	76	up	up	ADP
inlawrev-3509	322	77	to	to	ADP
inlawrev-3509	322	78	more	more	ADJ
inlawrev-3509	322	79	than	than	ADP
inlawrev-3509	322	80	1	1	NUM
inlawrev-3509	322	81	00	00	NUM
inlawrev-3509	322	82	percent	percent	NOUN
inlawrev-3509	322	83	of	of	ADP
inlawrev-3509	322	84	a	a	DET
inlawrev-3509	322	85	net	net	ADJ
inlawrev-3509	322	86	recovery	recovery	NOUN
inlawrev-3509	322	87	"	"	PUNCT
inlawrev-3509	322	88	)	)	PUNCT
inlawrev-3509	322	89	,	,	PUNCT
inlawrev-3509	322	90	affd	affd	PROPN
inlawrev-3509	322	91	,	,	PUNCT
inlawrev-3509	322	92	259	259	NUM
inlawrev-3509	322	93	f.3d	f.3d	NUM
inlawrev-3509	322	94	88	88	NUM
inlawrev-3509	322	95	1	1	NUM
inlawrev-3509	322	96	(	(	PUNCT
inlawrev-3509	322	97	7th	7th	ADJ
inlawrev-3509	322	98	cir	cir	NOUN
inlawrev-3509	322	99	.	.	PUNCT
inlawrev-3509	322	100	2001	2001	NUM
inlawrev-3509	322	101	)	)	PUNCT
inlawrev-3509	322	102	.	.	PUNCT
inlawrev-3509	323	1	84	84	NUM
inlawrev-3509	323	2	.	.	PUNCT
inlawrev-3509	324	1	sager	sager	PROPN
inlawrev-3509	324	2	&	&	CCONJ
inlawrev-3509	324	3	cohen	cohen	PROPN
inlawrev-3509	324	4	,	,	PUNCT
inlawrev-3509	324	5	^wpra	^wpra	PRON
inlawrev-3509	324	6	note	note	VERB
inlawrev-3509	324	7	32	32	NUM
inlawrev-3509	324	8	,	,	PUNCT
inlawrev-3509	324	9	at	at	ADP
inlawrev-3509	324	10	1104	1104	NUM
inlawrev-3509	324	11	.	.	PUNCT
inlawrev-3509	325	1	2001	2001	NUM
inlawrev-3509	325	2	]	]	PUNCT
inlawrev-3509	326	1	amending	amend	VERB
inlawrev-3509	326	2	the	the	DET
inlawrev-3509	326	3	internal	internal	ADJ
inlawrev-3509	326	4	revenue	revenue	NOUN
inlawrev-3509	326	5	code	code	NOUN
inlawrev-3509	326	6	257	257	NUM
inlawrev-3509	326	7	with	with	ADP
inlawrev-3509	326	8	respect	respect	NOUN
inlawrev-3509	326	9	to	to	ADP
inlawrev-3509	326	10	particular	particular	ADJ
inlawrev-3509	326	11	taxpayers	taxpayer	NOUN
inlawrev-3509	326	12	.	.	PUNCT
inlawrev-3509	327	1	"^^	"^^	PROPN
inlawrev-3509	327	2	current	current	ADJ
inlawrev-3509	327	3	tax	tax	NOUN
inlawrev-3509	327	4	law	law	NOUN
inlawrev-3509	327	5	does	do	AUX
inlawrev-3509	327	6	render	render	VERB
inlawrev-3509	327	7	inequitable	inequitable	ADJ
inlawrev-3509	327	8	results	result	NOUN
inlawrev-3509	327	9	with	with	ADP
inlawrev-3509	327	10	respect	respect	NOUN
inlawrev-3509	327	11	to	to	ADP
inlawrev-3509	327	12	nonphysical	nonphysical	ADJ
inlawrev-3509	327	13	injury	injury	NOUN
inlawrev-3509	327	14	plaintiff	plaintiff	NOUN
inlawrev-3509	327	15	-	-	PUNCT
inlawrev-3509	327	16	taxpayers	taxpayer	NOUN
inlawrev-3509	327	17	who	who	PRON
inlawrev-3509	327	18	receive	receive	VERB
inlawrev-3509	327	19	settlements	settlement	NOUN
inlawrev-3509	327	20	orjudgments	orjudgment	NOUN
inlawrev-3509	327	21	and	and	CCONJ
inlawrev-3509	327	22	are	be	AUX
inlawrev-3509	327	23	forced	force	VERB
inlawrev-3509	327	24	to	to	PART
inlawrev-3509	327	25	pay	pay	VERB
inlawrev-3509	327	26	income	income	NOUN
inlawrev-3509	327	27	tax	tax	NOUN
inlawrev-3509	327	28	on	on	ADP
inlawrev-3509	327	29	legal	legal	ADJ
inlawrev-3509	327	30	fees	fee	NOUN
inlawrev-3509	327	31	incurred	incur	VERB
inlawrev-3509	327	32	to	to	PART
inlawrev-3509	327	33	pursue	pursue	VERB
inlawrev-3509	327	34	their	their	PRON
inlawrev-3509	327	35	claims	claim	NOUN
inlawrev-3509	327	36	.	.	PUNCT
inlawrev-3509	328	1	"	"	PUNCT
inlawrev-3509	328	2	a	a	DET
inlawrev-3509	328	3	full	full	ADJ
inlawrev-3509	328	4	deduction	deduction	NOUN
inlawrev-3509	328	5	or	or	CCONJ
inlawrev-3509	328	6	exclusion	exclusion	NOUN
inlawrev-3509	328	7	would	would	AUX
inlawrev-3509	328	8	provide	provide	VERB
inlawrev-3509	328	9	a	a	DET
inlawrev-3509	328	10	more	more	ADV
inlawrev-3509	328	11	accurate	accurate	ADJ
inlawrev-3509	328	12	measure	measure	NOUN
inlawrev-3509	328	13	of	of	ADP
inlawrev-3509	328	14	the	the	DET
inlawrev-3509	328	15	plaintiffs	plaintiff	NOUN
inlawrev-3509	328	16	income	income	NOUN
inlawrev-3509	328	17	.	.	PUNCT
inlawrev-3509	329	1	"*^	"*^	NOUN
inlawrev-3509	329	2	increasing	increase	VERB
inlawrev-3509	329	3	the	the	DET
inlawrev-3509	329	4	accuracy	accuracy	NOUN
inlawrev-3509	329	5	with	with	ADP
inlawrev-3509	329	6	which	which	PRON
inlawrev-3509	329	7	the	the	DET
inlawrev-3509	329	8	plaintiffs	plaintiff	NOUN
inlawrev-3509	329	9	taxable	taxable	ADJ
inlawrev-3509	329	10	income	income	NOUN
inlawrev-3509	329	11	is	be	AUX
inlawrev-3509	329	12	determined	determine	VERB
inlawrev-3509	329	13	achieves	achieve	VERB
inlawrev-3509	329	14	a	a	DET
inlawrev-3509	329	15	basic	basic	ADJ
inlawrev-3509	329	16	goal	goal	NOUN
inlawrev-3509	329	17	of	of	ADP
inlawrev-3509	329	18	the	the	DET
inlawrev-3509	329	19	tax	tax	NOUN
inlawrev-3509	329	20	law—^taxpayers	law—^taxpayer	NOUN
inlawrev-3509	329	21	should	should	AUX
inlawrev-3509	329	22	pay	pay	VERB
inlawrev-3509	329	23	no	no	PRON
inlawrev-3509	329	24	more	more	ADV
inlawrev-3509	329	25	or	or	CCONJ
inlawrev-3509	329	26	less	less	ADJ
inlawrev-3509	329	27	than	than	SCONJ
inlawrev-3509	329	28	imposed	impose	VERB
inlawrev-3509	329	29	by	by	ADP
inlawrev-3509	329	30	the	the	DET
inlawrev-3509	329	31	code	code	NOUN
inlawrev-3509	329	32	.	.	PUNCT
inlawrev-3509	330	1	3	3	X
inlawrev-3509	330	2	.	.	X
inlawrev-3509	330	3	promoting	promote	VERB
inlawrev-3509	330	4	consistency	consistency	NOUN
inlawrev-3509	330	5	and	and	CCONJ
inlawrev-3509	330	6	predictability	predictability	NOUN
inlawrev-3509	330	7	oftax	oftax	NOUN
inlawrev-3509	330	8	consequences.—with	consequences.—with	NOUN
inlawrev-3509	330	9	respect	respect	NOUN
inlawrev-3509	330	10	to	to	ADP
inlawrev-3509	330	11	the	the	DET
inlawrev-3509	330	12	tax	tax	NOUN
inlawrev-3509	330	13	treatment	treatment	NOUN
inlawrev-3509	330	14	of	of	ADP
inlawrev-3509	330	15	attorney	attorney	NOUN
inlawrev-3509	330	16	fees	fee	NOUN
inlawrev-3509	330	17	awarded	award	VERB
inlawrev-3509	330	18	in	in	ADP
inlawrev-3509	330	19	nonphysical	nonphysical	ADJ
inlawrev-3509	330	20	injury	injury	NOUN
inlawrev-3509	330	21	settlements	settlement	NOUN
inlawrev-3509	330	22	and	and	CCONJ
inlawrev-3509	330	23	judgments	judgment	NOUN
inlawrev-3509	330	24	,	,	PUNCT
inlawrev-3509	330	25	greater	great	ADJ
inlawrev-3509	330	26	consistency	consistency	NOUN
inlawrev-3509	330	27	and	and	CCONJ
inlawrev-3509	330	28	predictability	predictability	NOUN
inlawrev-3509	330	29	is	be	AUX
inlawrev-3509	330	30	needed	need	VERB
inlawrev-3509	330	31	on	on	ADP
inlawrev-3509	330	32	two	two	NUM
inlawrev-3509	330	33	levels	level	NOUN
inlawrev-3509	330	34	:	:	PUNCT
inlawrev-3509	330	35	the	the	DET
inlawrev-3509	330	36	tax	tax	NOUN
inlawrev-3509	330	37	treatment	treatment	NOUN
inlawrev-3509	330	38	of	of	ADP
inlawrev-3509	330	39	such	such	ADJ
inlawrev-3509	330	40	income	income	NOUN
inlawrev-3509	330	41	should	should	AUX
inlawrev-3509	330	42	be	be	AUX
inlawrev-3509	330	43	consistent	consistent	ADJ
inlawrev-3509	330	44	among	among	ADP
inlawrev-3509	330	45	the	the	DET
inlawrev-3509	330	46	federal	federal	ADJ
inlawrev-3509	330	47	circuits	circuit	NOUN
inlawrev-3509	330	48	,	,	PUNCT
inlawrev-3509	330	49	and	and	CCONJ
inlawrev-3509	330	50	the	the	DET
inlawrev-3509	330	51	tax	tax	NOUN
inlawrev-3509	330	52	treatment	treatment	NOUN
inlawrev-3509	330	53	ofsuch	ofsuch	NOUN
inlawrev-3509	330	54	income	income	NOUN
inlawrev-3509	330	55	should	should	AUX
inlawrev-3509	330	56	be	be	AUX
inlawrev-3509	330	57	consistent	consistent	ADJ
inlawrev-3509	330	58	despite	despite	SCONJ
inlawrev-3509	330	59	differences	difference	NOUN
inlawrev-3509	330	60	in	in	ADP
inlawrev-3509	330	61	state	state	NOUN
inlawrev-3509	330	62	attorney	attorney	NOUN
inlawrev-3509	330	63	lien	lien	NOUN
inlawrev-3509	330	64	statutes	statute	NOUN
inlawrev-3509	330	65	.	.	PUNCT
inlawrev-3509	331	1	first	first	ADV
inlawrev-3509	331	2	,	,	PUNCT
inlawrev-3509	331	3	full	full	ADJ
inlawrev-3509	331	4	deductibility	deductibility	NOUN
inlawrev-3509	331	5	or	or	CCONJ
inlawrev-3509	331	6	exclusion	exclusion	NOUN
inlawrev-3509	331	7	of	of	ADP
inlawrev-3509	331	8	such	such	ADJ
inlawrev-3509	331	9	attorney	attorney	NOUN
inlawrev-3509	331	10	fees	fee	NOUN
inlawrev-3509	331	11	is	be	AUX
inlawrev-3509	331	12	needed	need	VERB
inlawrev-3509	331	13	to	to	PART
inlawrev-3509	331	14	promote	promote	VERB
inlawrev-3509	331	15	consistency	consistency	NOUN
inlawrev-3509	331	16	and	and	CCONJ
inlawrev-3509	331	17	predictability	predictability	NOUN
inlawrev-3509	331	18	among	among	ADP
inlawrev-3509	331	19	the	the	DET
inlawrev-3509	331	20	federal	federal	ADJ
inlawrev-3509	331	21	circuits	circuit	NOUN
inlawrev-3509	331	22	.	.	PUNCT
inlawrev-3509	332	1	currently	currently	ADV
inlawrev-3509	332	2	,	,	PUNCT
inlawrev-3509	332	3	plaintiffs	plaintiff	NOUN
inlawrev-3509	332	4	and	and	CCONJ
inlawrev-3509	332	5	their	their	PRON
inlawrev-3509	332	6	attorneys	attorney	NOUN
inlawrev-3509	332	7	are	be	AUX
inlawrev-3509	332	8	forced	force	VERB
inlawrev-3509	332	9	to	to	PART
inlawrev-3509	332	10	wade	wade	VERB
inlawrev-3509	332	11	through	through	ADP
inlawrev-3509	332	12	the	the	DET
inlawrev-3509	332	13	muddled	muddled	ADJ
inlawrev-3509	332	14	case	case	NOUN
inlawrev-3509	332	15	law	law	NOUN
inlawrev-3509	332	16	,	,	PUNCT
inlawrev-3509	332	17	where	where	SCONJ
inlawrev-3509	332	18	the	the	DET
inlawrev-3509	332	19	facts	fact	NOUN
inlawrev-3509	332	20	in	in	ADP
inlawrev-3509	332	21	the	the	DET
inlawrev-3509	332	22	reported	report	VERB
inlawrev-3509	332	23	cases	case	NOUN
inlawrev-3509	332	24	are	be	AUX
inlawrev-3509	332	25	confusing	confuse	VERB
inlawrev-3509	332	26	and	and	CCONJ
inlawrev-3509	332	27	the	the	DET
inlawrev-3509	332	28	analysis	analysis	NOUN
inlawrev-3509	332	29	often	often	ADV
inlawrev-3509	332	30	takes	take	VERB
inlawrev-3509	332	31	anarchic	anarchic	ADJ
inlawrev-3509	332	32	turns	turn	NOUN
inlawrev-3509	332	33	.	.	PUNCT
inlawrev-3509	332	34	^^	^^	PUNCT
inlawrev-3509	333	1	the	the	DET
inlawrev-3509	333	2	federal	federal	ADJ
inlawrev-3509	333	3	circuit	circuit	NOUN
inlawrev-3509	333	4	split	split	VERB
inlawrev-3509	333	5	results	result	NOUN
inlawrev-3509	333	6	in	in	ADP
inlawrev-3509	333	7	a	a	DET
inlawrev-3509	333	8	landscape	landscape	NOUN
inlawrev-3509	333	9	where	where	SCONJ
inlawrev-3509	333	10	nonphysical	nonphysical	ADJ
inlawrev-3509	333	11	personal	personal	ADJ
inlawrev-3509	333	12	injury	injury	NOUN
inlawrev-3509	333	13	plaintiffs	plaintiff	NOUN
inlawrev-3509	333	14	and	and	CCONJ
inlawrev-3509	333	15	their	their	PRON
inlawrev-3509	333	16	lawyers	lawyer	NOUN
inlawrev-3509	333	17	must	must	AUX
inlawrev-3509	333	18	attempt	attempt	VERB
inlawrev-3509	333	19	to	to	PART
inlawrev-3509	333	20	predetermine	predetermine	VERB
inlawrev-3509	333	21	tax	tax	NOUN
inlawrev-3509	333	22	consequences	consequence	NOUN
inlawrev-3509	333	23	ofsettlements	ofsettlement	NOUN
inlawrev-3509	333	24	orjudgments	orjudgment	NOUN
inlawrev-3509	333	25	based	base	VERB
inlawrev-3509	333	26	not	not	PART
inlawrev-3509	333	27	only	only	ADV
inlawrev-3509	333	28	on	on	ADP
inlawrev-3509	333	29	the	the	DET
inlawrev-3509	333	30	law	law	NOUN
inlawrev-3509	333	31	of	of	ADP
inlawrev-3509	333	32	the	the	DET
inlawrev-3509	333	33	state	state	NOUN
inlawrev-3509	333	34	wherein	wherein	SCONJ
inlawrev-3509	333	35	the	the	DET
inlawrev-3509	333	36	transaction	transaction	NOUN
inlawrev-3509	333	37	occurs,*^	occurs,*^	PUNCT
inlawrev-3509	333	38	but	but	CCONJ
inlawrev-3509	333	39	also	also	ADV
inlawrev-3509	333	40	on	on	ADP
inlawrev-3509	333	41	the	the	DET
inlawrev-3509	333	42	federal	federal	ADJ
inlawrev-3509	333	43	circuit	circuit	NOUN
inlawrev-3509	333	44	in	in	ADP
inlawrev-3509	333	45	which	which	PRON
inlawrev-3509	333	46	a	a	DET
inlawrev-3509	333	47	potential	potential	ADJ
inlawrev-3509	333	48	appeal	appeal	NOUN
inlawrev-3509	333	49	would	would	AUX
inlawrev-3509	333	50	lie.*^	lie.*^	PROPN
inlawrev-3509	333	51	thus	thus	ADV
inlawrev-3509	333	52	,	,	PUNCT
inlawrev-3509	333	53	plaintiffs	plaintiff	NOUN
inlawrev-3509	333	54	and	and	CCONJ
inlawrev-3509	333	55	defendants	defendant	NOUN
inlawrev-3509	333	56	in	in	ADP
inlawrev-3509	333	57	different	different	ADJ
inlawrev-3509	333	58	jurisdictions	jurisdiction	NOUN
inlawrev-3509	333	59	are	be	AUX
inlawrev-3509	333	60	likely	likely	ADJ
inlawrev-3509	333	61	to	to	PART
inlawrev-3509	333	62	anticipate	anticipate	VERB
inlawrev-3509	333	63	different	different	ADJ
inlawrev-3509	333	64	results	result	NOUN
inlawrev-3509	333	65	and	and	CCONJ
inlawrev-3509	333	66	therefore	therefore	ADV
inlawrev-3509	333	67	act	act	VERB
inlawrev-3509	333	68	accordingly	accordingly	ADV
inlawrev-3509	333	69	in	in	ADP
inlawrev-3509	333	70	planning	planning	NOUN
inlawrev-3509	333	71	and	and	CCONJ
inlawrev-3509	333	72	litigating	litigate	VERB
inlawrev-3509	333	73	these	these	DET
inlawrev-3509	333	74	cases	case	NOUN
inlawrev-3509	333	75	.	.	PUNCT
inlawrev-3509	334	1	second	second	ADJ
inlawrev-3509	334	2	,	,	PUNCT
inlawrev-3509	334	3	the	the	DET
inlawrev-3509	334	4	federal	federal	ADJ
inlawrev-3509	334	5	circuits	circuit	NOUN
inlawrev-3509	334	6	that	that	PRON
inlawrev-3509	334	7	have	have	AUX
inlawrev-3509	334	8	allowed	allow	VERB
inlawrev-3509	334	9	nonphysical	nonphysical	ADJ
inlawrev-3509	334	10	injury	injury	NOUN
inlawrev-3509	334	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	334	12	to	to	PART
inlawrev-3509	334	13	exclude	exclude	VERB
inlawrev-3509	334	14	attorney	attorney	NOUN
inlawrev-3509	334	15	fee	fee	NOUN
inlawrev-3509	334	16	portions	portion	NOUN
inlawrev-3509	334	17	ofsettlements	ofsettlement	NOUN
inlawrev-3509	334	18	orjudgments	orjudgment	NOUN
inlawrev-3509	334	19	have	have	AUX
inlawrev-3509	334	20	done	do	VERB
inlawrev-3509	334	21	so	so	ADV
inlawrev-3509	334	22	in	in	ADP
inlawrev-3509	334	23	part	part	NOUN
inlawrev-3509	334	24	based	base	VERB
inlawrev-3509	334	25	on	on	ADP
inlawrev-3509	334	26	the	the	DET
inlawrev-3509	334	27	"	"	PUNCT
inlawrev-3509	334	28	vagaries	vagary	NOUN
inlawrev-3509	334	29	of	of	ADP
inlawrev-3509	334	30	state	state	NOUN
inlawrev-3509	334	31	law	law	NOUN
inlawrev-3509	334	32	.	.	PUNCT
inlawrev-3509	335	1	"^	"^	NOUN
inlawrev-3509	335	2	®	®	NOUN
inlawrev-3509	335	3	it	it	PRON
inlawrev-3509	335	4	is	be	AUX
inlawrev-3509	335	5	not	not	PART
inlawrev-3509	335	6	unusual	unusual	ADJ
inlawrev-3509	335	7	for	for	ADP
inlawrev-3509	335	8	a	a	DET
inlawrev-3509	335	9	federal	federal	ADJ
inlawrev-3509	335	10	tax	tax	NOUN
inlawrev-3509	335	11	treatment	treatment	NOUN
inlawrev-3509	335	12	of	of	ADP
inlawrev-3509	335	13	certain	certain	ADJ
inlawrev-3509	335	14	transactions	transaction	NOUN
inlawrev-3509	335	15	to	to	PART
inlawrev-3509	335	16	be	be	AUX
inlawrev-3509	335	17	determined	determine	VERB
inlawrev-3509	335	18	by	by	ADP
inlawrev-3509	335	19	state	state	NOUN
inlawrev-3509	335	20	law	law	NOUN
inlawrev-3509	335	21	.	.	PUNCT
inlawrev-3509	336	1	examples	example	NOUN
inlawrev-3509	336	2	include	include	VERB
inlawrev-3509	336	3	,	,	PUNCT
inlawrev-3509	336	4	but	but	CCONJ
inlawrev-3509	336	5	are	be	AUX
inlawrev-3509	336	6	not	not	PART
inlawrev-3509	336	7	limited	limit	VERB
inlawrev-3509	336	8	to	to	ADP
inlawrev-3509	336	9	the	the	DET
inlawrev-3509	336	10	following	following	NOUN
inlawrev-3509	336	11	:	:	PUNCT
inlawrev-3509	336	12	federal	federal	ADJ
inlawrev-3509	336	13	tax	tax	NOUN
inlawrev-3509	336	14	treatment	treatment	NOUN
inlawrev-3509	336	15	of	of	ADP
inlawrev-3509	336	16	corporate	corporate	ADJ
inlawrev-3509	336	17	mergers,^	mergers,^	PROPN
inlawrev-3509	336	18	'	'	PUNCT
inlawrev-3509	336	19	federal	federal	ADJ
inlawrev-3509	336	20	tax	tax	NOUN
inlawrev-3509	336	21	treatment	treatment	NOUN
inlawrev-3509	336	22	ofthe	ofthe	VERB
inlawrev-3509	336	23	limited	limited	ADJ
inlawrev-3509	336	24	liability	liability	NOUN
inlawrev-3509	336	25	company	company	NOUN
inlawrev-3509	336	26	(	(	PUNCT
inlawrev-3509	336	27	"	"	PUNCT
inlawrev-3509	336	28	llc"),^^	llc"),^^	PUNCT
inlawrev-3509	336	29	and	and	CCONJ
inlawrev-3509	336	30	85	85	NUM
inlawrev-3509	336	31	.	.	PUNCT
inlawrev-3509	337	1	kenseth	kenseth	PROPN
inlawrev-3509	337	2	,	,	PUNCT
inlawrev-3509	337	3	114	114	NUM
inlawrev-3509	337	4	t.c	t.c	PROPN
inlawrev-3509	337	5	.	.	PUNCT
inlawrev-3509	337	6	at415	at415	PROPN
inlawrev-3509	337	7	.	.	PUNCT
inlawrev-3509	338	1	86	86	NUM
inlawrev-3509	338	2	.	.	PUNCT
inlawrev-3509	339	1	sager	sager	PROPN
inlawrev-3509	339	2	&	&	CCONJ
inlawrev-3509	339	3	cohen	cohen	PROPN
inlawrev-3509	339	4	,	,	PUNCT
inlawrev-3509	339	5	supra	supra	PROPN
inlawrev-3509	339	6	note	note	PROPN
inlawrev-3509	339	7	32	32	NUM
inlawrev-3509	339	8	,	,	PUNCT
inlawrev-3509	339	9	at	at	ADP
inlawrev-3509	339	10	1	1	NUM
inlawrev-3509	339	11	104	104	NUM
inlawrev-3509	339	12	.	.	PUNCT
inlawrev-3509	340	1	87	87	NUM
inlawrev-3509	340	2	.	.	PUNCT
inlawrev-3509	341	1	see	see	VERB
inlawrev-3509	341	2	robert	robert	PROPN
inlawrev-3509	341	3	w.	w.	PROPN
inlawrev-3509	341	4	wood	wood	PROPN
inlawrev-3509	341	5	,	,	PUNCT
inlawrev-3509	341	6	attorney	attorney	NOUN
inlawrev-3509	341	7	's	's	PART
inlawrev-3509	341	8	fees	fee	NOUN
inlawrev-3509	341	9	:	:	PUNCT
inlawrev-3509	341	10	a	a	DET
inlawrev-3509	341	11	few	few	ADJ
inlawrev-3509	341	12	more	more	ADJ
inlawrev-3509	341	13	observations	observation	NOUN
inlawrev-3509	341	14	,	,	PUNCT
inlawrev-3509	341	15	88	88	NUM
inlawrev-3509	341	16	tax	tax	NOUN
inlawrev-3509	341	17	notes	note	NOUN
inlawrev-3509	341	18	701	701	NUM
inlawrev-3509	341	19	(	(	PUNCT
inlawrev-3509	341	20	2000	2000	NUM
inlawrev-3509	341	21	)	)	PUNCT
inlawrev-3509	341	22	(	(	PUNCT
inlawrev-3509	341	23	stating	state	VERB
inlawrev-3509	341	24	that	that	SCONJ
inlawrev-3509	341	25	"	"	PUNCT
inlawrev-3509	341	26	[	[	X
inlawrev-3509	341	27	e]ven	e]ven	ADJ
inlawrev-3509	341	28	the	the	DET
inlawrev-3509	341	29	holdings	holding	NOUN
inlawrev-3509	341	30	[	[	X
inlawrev-3509	341	31	of	of	ADP
inlawrev-3509	341	32	the	the	DET
inlawrev-3509	341	33	circuit	circuit	NOUN
inlawrev-3509	341	34	court	court	NOUN
inlawrev-3509	341	35	cases	case	NOUN
inlawrev-3509	341	36	]	]	PUNCT
inlawrev-3509	341	37	are	be	AUX
inlawrev-3509	341	38	confusing	confusing	ADJ
inlawrev-3509	341	39	.	.	PUNCT
inlawrev-3509	341	40	.	.	PUNCT
inlawrev-3509	341	41	.	.	PUNCT
inlawrev-3509	341	42	.	.	PUNCT
inlawrev-3509	342	1	[	[	X
inlawrev-3509	342	2	t]he	t]he	ADV
inlawrev-3509	342	3	facts	fact	NOUN
inlawrev-3509	342	4	are	be	AUX
inlawrev-3509	342	5	literally	literally	ADV
inlawrev-3509	342	6	all	all	ADV
inlawrev-3509	342	7	over	over	ADP
inlawrev-3509	342	8	the	the	DET
inlawrev-3509	342	9	map	map	NOUN
inlawrev-3509	342	10	.	.	PUNCT
inlawrev-3509	342	11	.	.	PUNCT
inlawrev-3509	342	12	.	.	PUNCT
inlawrev-3509	343	1	[	[	X
inlawrev-3509	343	2	and	and	CCONJ
inlawrev-3509	343	3	]	]	PUNCT
inlawrev-3509	343	4	not	not	PART
inlawrev-3509	343	5	very	very	ADV
inlawrev-3509	343	6	good	good	ADJ
inlawrev-3509	343	7	"	"	PUNCT
inlawrev-3509	343	8	)	)	PUNCT
inlawrev-3509	343	9	.	.	PUNCT
inlawrev-3509	344	1	88	88	NUM
inlawrev-3509	344	2	.	.	PUNCT
inlawrev-3509	344	3	plaintiff	plaintiff	NOUN
inlawrev-3509	344	4	must	must	AUX
inlawrev-3509	344	5	not	not	PART
inlawrev-3509	344	6	only	only	ADV
inlawrev-3509	344	7	determine	determine	VERB
inlawrev-3509	344	8	vs^hat	vs^hat	PROPN
inlawrev-3509	344	9	attorney	attorney	NOUN
inlawrev-3509	344	10	lien	lien	NOUN
inlawrev-3509	344	11	statutes	statute	NOUN
inlawrev-3509	344	12	exist	exist	VERB
inlawrev-3509	344	13	in	in	ADP
inlawrev-3509	344	14	the	the	DET
inlawrev-3509	344	15	state	state	NOUN
inlawrev-3509	344	16	,	,	PUNCT
inlawrev-3509	344	17	but	but	CCONJ
inlawrev-3509	344	18	must	must	AUX
inlawrev-3509	344	19	also	also	ADV
inlawrev-3509	344	20	predict	predict	VERB
inlawrev-3509	344	21	how	how	SCONJ
inlawrev-3509	344	22	those	those	DET
inlawrev-3509	344	23	statutes	statute	NOUN
inlawrev-3509	344	24	will	will	AUX
inlawrev-3509	344	25	likely	likely	ADV
inlawrev-3509	344	26	be	be	AUX
inlawrev-3509	344	27	interpreted	interpret	VERB
inlawrev-3509	344	28	by	by	ADP
inlawrev-3509	344	29	the	the	DET
inlawrev-3509	344	30	courts	court	NOUN
inlawrev-3509	344	31	.	.	PUNCT
inlawrev-3509	345	1	89	89	NUM
inlawrev-3509	345	2	.	.	PUNCT
inlawrev-3509	346	1	plaintiff	plaintiff	NOUN
inlawrev-3509	346	2	must	must	AUX
inlawrev-3509	346	3	ask	ask	VERB
inlawrev-3509	346	4	,	,	PUNCT
inlawrev-3509	346	5	are	be	AUX
inlawrev-3509	346	6	we	we	PRON
inlawrev-3509	346	7	in	in	ADP
inlawrev-3509	346	8	the	the	DET
inlawrev-3509	346	9	plaintiff	plaintiff	NOUN
inlawrev-3509	346	10	-	-	PUNCT
inlawrev-3509	346	11	taxpayer	taxpayer	NOUN
inlawrev-3509	346	12	friendly	friendly	ADJ
inlawrev-3509	346	13	fifth	fifth	ADJ
inlawrev-3509	346	14	,	,	PUNCT
inlawrev-3509	346	15	sixth	sixth	ADJ
inlawrev-3509	346	16	or	or	CCONJ
inlawrev-3509	346	17	eleventh	eleventh	ADJ
inlawrev-3509	346	18	circuit	circuit	NOUN
inlawrev-3509	346	19	?	?	PUNCT
inlawrev-3509	347	1	or	or	CCONJ
inlawrev-3509	347	2	,	,	PUNCT
inlawrev-3509	347	3	are	be	AUX
inlawrev-3509	347	4	we	we	PRON
inlawrev-3509	347	5	in	in	ADP
inlawrev-3509	347	6	the	the	DET
inlawrev-3509	347	7	first	first	ADJ
inlawrev-3509	347	8	,	,	PUNCT
inlawrev-3509	347	9	ninth	ninth	ADJ
inlawrev-3509	347	10	,	,	PUNCT
inlawrev-3509	347	11	or	or	CCONJ
inlawrev-3509	347	12	federal	federal	ADJ
inlawrev-3509	347	13	circuit	circuit	NOUN
inlawrev-3509	347	14	,	,	PUNCT
inlawrev-3509	347	15	where	where	SCONJ
inlawrev-3509	347	16	the	the	DET
inlawrev-3509	347	17	old	old	ADJ
inlawrev-3509	347	18	assignment	assignment	NOUN
inlawrev-3509	347	19	-	-	PUNCT
inlawrev-3509	347	20	of	of	ADP
inlawrev-3509	347	21	-	-	PUNCT
inlawrev-3509	347	22	income	income	NOUN
inlawrev-3509	347	23	doctrine	doctrine	NOUN
inlawrev-3509	347	24	will	will	AUX
inlawrev-3509	347	25	likely	likely	ADV
inlawrev-3509	347	26	bar	bar	VERB
inlawrev-3509	347	27	our	our	PRON
inlawrev-3509	347	28	ability	ability	NOUN
inlawrev-3509	347	29	to	to	PART
inlawrev-3509	347	30	exclude	exclude	VERB
inlawrev-3509	347	31	legal	legal	ADJ
inlawrev-3509	347	32	fees	fee	NOUN
inlawrev-3509	347	33	from	from	ADP
inlawrev-3509	347	34	the	the	DET
inlawrev-3509	347	35	plaintiff	plaintiff	NOUN
inlawrev-3509	347	36	-	-	PUNCT
inlawrev-3509	347	37	taxpayer	taxpayer	NOUN
inlawrev-3509	347	38	's	's	PART
inlawrev-3509	347	39	gross	gross	ADJ
inlawrev-3509	347	40	income	income	NOUN
inlawrev-3509	347	41	?	?	PUNCT
inlawrev-3509	348	1	90	90	NUM
inlawrev-3509	348	2	.	.	PUNCT
inlawrev-3509	348	3	geier	geier	NOUN
inlawrev-3509	348	4	,	,	PUNCT
inlawrev-3509	348	5	supra	supra	PROPN
inlawrev-3509	348	6	note	note	NOUN
inlawrev-3509	348	7	72	72	NUM
inlawrev-3509	348	8	,	,	PUNCT
inlawrev-3509	348	9	at	at	ADP
inlawrev-3509	348	10	542	542	NUM
inlawrev-3509	348	11	.	.	PUNCT
inlawrev-3509	348	12	91	91	NUM
inlawrev-3509	348	13	.	.	PUNCT
inlawrev-3509	349	1	the	the	DET
inlawrev-3509	349	2	tax	tax	NOUN
inlawrev-3509	349	3	-	-	PUNCT
inlawrev-3509	349	4	free	free	ADJ
inlawrev-3509	349	5	treatment	treatment	NOUN
inlawrev-3509	349	6	of	of	ADP
inlawrev-3509	349	7	corporate	corporate	ADJ
inlawrev-3509	349	8	reorganizations	reorganization	NOUN
inlawrev-3509	349	9	under	under	ADP
inlawrev-3509	349	10	code	code	NOUN
inlawrev-3509	349	11	section	section	NOUN
inlawrev-3509	349	12	368	368	NUM
inlawrev-3509	349	13	depends	depend	VERB
inlawrev-3509	349	14	,	,	PUNCT
inlawrev-3509	349	15	in	in	ADP
inlawrev-3509	349	16	part	part	NOUN
inlawrev-3509	349	17	,	,	PUNCT
inlawrev-3509	349	18	on	on	ADP
inlawrev-3509	349	19	whether	whether	SCONJ
inlawrev-3509	349	20	the	the	DET
inlawrev-3509	349	21	reorganization	reorganization	NOUN
inlawrev-3509	349	22	complies	comply	VERB
inlawrev-3509	349	23	with	with	ADP
inlawrev-3509	349	24	state	state	NOUN
inlawrev-3509	349	25	laws	law	NOUN
inlawrev-3509	349	26	regarding	regard	VERB
inlawrev-3509	349	27	mergers	merger	NOUN
inlawrev-3509	349	28	(	(	PUNCT
inlawrev-3509	349	29	i.e.	i.e.	X
inlawrev-3509	349	30	,	,	PUNCT
inlawrev-3509	349	31	"	"	PUNCT
inlawrev-3509	349	32	statutory	statutory	ADJ
inlawrev-3509	349	33	merger	merger	NOUN
inlawrev-3509	349	34	"	"	PUNCT
inlawrev-3509	349	35	requirements	requirement	NOUN
inlawrev-3509	349	36	)	)	PUNCT
inlawrev-3509	349	37	.	.	PUNCT
inlawrev-3509	350	1	at	at	ADV
inlawrev-3509	350	2	least	least	ADV
inlawrev-3509	350	3	one	one	NUM
inlawrev-3509	350	4	author	author	NOUN
inlawrev-3509	350	5	argues	argue	VERB
inlawrev-3509	350	6	that	that	SCONJ
inlawrev-3509	350	7	eligibility	eligibility	NOUN
inlawrev-3509	350	8	for	for	ADP
inlawrev-3509	350	9	such	such	ADJ
inlawrev-3509	350	10	tax	tax	NOUN
inlawrev-3509	350	11	-	-	PUNCT
inlawrev-3509	350	12	free	free	ADJ
inlawrev-3509	350	13	reorganizations	reorganization	NOUN
inlawrev-3509	350	14	should	should	AUX
inlawrev-3509	350	15	no	no	ADV
inlawrev-3509	350	16	longer	long	ADV
inlawrev-3509	350	17	depend	depend	VERB
inlawrev-3509	350	18	upon	upon	SCONJ
inlawrev-3509	350	19	state	state	NOUN
inlawrev-3509	350	20	law	law	NOUN
inlawrev-3509	350	21	.	.	PUNCT
inlawrev-3509	351	1	see	see	VERB
inlawrev-3509	351	2	steven	steven	PROPN
inlawrev-3509	351	3	a.	a.	PROPN
inlawrev-3509	351	4	bank	bank	PROPN
inlawrev-3509	351	5	,	,	PUNCT
inlawrev-3509	351	6	article	article	NOUN
inlawrev-3509	351	7	:	:	PUNCT
inlawrev-3509	351	8	federalizing	federalize	VERB
inlawrev-3509	351	9	the	the	DET
inlawrev-3509	351	10	tax	tax	NOUN
inlawrev-3509	351	11	-	-	PUNCT
inlawrev-3509	351	12	free	free	ADJ
inlawrev-3509	351	13	258	258	NUM
inlawrev-3509	351	14	indiana	indiana	PROPN
inlawrev-3509	351	15	law	law	NOUN
inlawrev-3509	351	16	review	review	NOUN
inlawrev-3509	352	1	[	[	X
inlawrev-3509	352	2	vol	vol	NOUN
inlawrev-3509	352	3	.	.	PUNCT
inlawrev-3509	352	4	35:245	35:245	NUM
inlawrev-3509	352	5	application	application	NOUN
inlawrev-3509	352	6	of	of	ADP
inlawrev-3509	352	7	various	various	ADJ
inlawrev-3509	352	8	federal	federal	ADJ
inlawrev-3509	352	9	gift	gift	NOUN
inlawrev-3509	352	10	and	and	CCONJ
inlawrev-3509	352	11	estate	estate	NOUN
inlawrev-3509	352	12	tax	tax	NOUN
inlawrev-3509	352	13	provisions.^^	provisions.^^	NOUN
inlawrev-3509	352	14	however	however	ADV
inlawrev-3509	352	15	,	,	PUNCT
inlawrev-3509	352	16	the	the	DET
inlawrev-3509	352	17	reliance	reliance	NOUN
inlawrev-3509	352	18	of	of	ADP
inlawrev-3509	352	19	the	the	DET
inlawrev-3509	352	20	courts	court	NOUN
inlawrev-3509	352	21	on	on	ADP
inlawrev-3509	352	22	varying	vary	VERB
inlawrev-3509	352	23	state	state	NOUN
inlawrev-3509	352	24	laws	law	NOUN
inlawrev-3509	352	25	with	with	ADP
inlawrev-3509	352	26	regard	regard	NOUN
inlawrev-3509	352	27	to	to	ADP
inlawrev-3509	352	28	federal	federal	ADJ
inlawrev-3509	352	29	tax	tax	NOUN
inlawrev-3509	352	30	treatment	treatment	NOUN
inlawrev-3509	352	31	of	of	ADP
inlawrev-3509	352	32	attorney	attorney	NOUN
inlawrev-3509	352	33	fees	fee	NOUN
inlawrev-3509	352	34	in	in	ADP
inlawrev-3509	352	35	nonphysical	nonphysical	ADJ
inlawrev-3509	352	36	injury	injury	NOUN
inlawrev-3509	352	37	settlements	settlement	NOUN
inlawrev-3509	352	38	and	and	CCONJ
inlawrev-3509	352	39	judgments	judgment	NOUN
inlawrev-3509	352	40	has	have	AUX
inlawrev-3509	352	41	created	create	VERB
inlawrev-3509	352	42	an	an	DET
inlawrev-3509	352	43	unpredictable	unpredictable	ADJ
inlawrev-3509	352	44	and	and	CCONJ
inlawrev-3509	352	45	harsh	harsh	ADJ
inlawrev-3509	352	46	tax	tax	NOUN
inlawrev-3509	352	47	result	result	NOUN
inlawrev-3509	352	48	for	for	ADP
inlawrev-3509	352	49	a	a	DET
inlawrev-3509	352	50	class	class	NOUN
inlawrev-3509	352	51	of	of	ADP
inlawrev-3509	352	52	persons	person	NOUN
inlawrev-3509	352	53	largely	largely	ADV
inlawrev-3509	352	54	consisting	consist	VERB
inlawrev-3509	352	55	of	of	ADP
inlawrev-3509	352	56	plaintiffs	plaintiff	NOUN
inlawrev-3509	352	57	who	who	PRON
inlawrev-3509	352	58	are	be	AUX
inlawrev-3509	352	59	acting	act	VERB
inlawrev-3509	352	60	on	on	ADP
inlawrev-3509	352	61	behalfof	behalfof	ADJ
inlawrev-3509	352	62	all	all	DET
inlawrev-3509	352	63	persons	person	NOUN
inlawrev-3509	352	64	as	as	ADP
inlawrev-3509	352	65	"	"	PUNCT
inlawrev-3509	352	66	private	private	ADJ
inlawrev-3509	352	67	attorneys	attorney	NOUN
inlawrev-3509	352	68	general"^	general"^	VERB
inlawrev-3509	352	69	"	"	PUNCT
inlawrev-3509	352	70	*	*	PUNCT
inlawrev-3509	352	71	to	to	PART
inlawrev-3509	352	72	enforce	enforce	VERB
inlawrev-3509	352	73	a	a	DET
inlawrev-3509	352	74	host	host	NOUN
inlawrev-3509	352	75	of	of	ADP
inlawrev-3509	352	76	anti	anti	ADJ
inlawrev-3509	352	77	-	-	ADJ
inlawrev-3509	352	78	discrimination	discrimination	ADJ
inlawrev-3509	352	79	statutes	statute	NOUN
inlawrev-3509	352	80	.	.	PUNCT
inlawrev-3509	353	1	the	the	DET
inlawrev-3509	353	2	current	current	ADJ
inlawrev-3509	353	3	inconsistency	inconsistency	NOUN
inlawrev-3509	353	4	among	among	ADP
inlawrev-3509	353	5	the	the	DET
inlawrev-3509	353	6	courts	court	NOUN
inlawrev-3509	353	7	distorts	distort	VERB
inlawrev-3509	353	8	outcomes	outcome	NOUN
inlawrev-3509	353	9	in	in	ADP
inlawrev-3509	353	10	litigation	litigation	NOUN
inlawrev-3509	353	11	because	because	SCONJ
inlawrev-3509	353	12	taxpayers	taxpayer	NOUN
inlawrev-3509	353	13	,	,	PUNCT
inlawrev-3509	353	14	if	if	SCONJ
inlawrev-3509	353	15	effectively	effectively	ADV
inlawrev-3509	353	16	advised	advise	VERB
inlawrev-3509	353	17	by	by	ADP
inlawrev-3509	353	18	their	their	PRON
inlawrev-3509	353	19	attorneys	attorney	NOUN
inlawrev-3509	353	20	,	,	PUNCT
inlawrev-3509	353	21	will	will	AUX
inlawrev-3509	353	22	make	make	VERB
inlawrev-3509	353	23	decisions	decision	NOUN
inlawrev-3509	353	24	based	base	VERB
inlawrev-3509	353	25	in	in	ADP
inlawrev-3509	353	26	part	part	NOUN
inlawrev-3509	353	27	on	on	ADP
inlawrev-3509	353	28	tax	tax	NOUN
inlawrev-3509	353	29	consequences	consequence	NOUN
inlawrev-3509	353	30	.	.	PUNCT
inlawrev-3509	354	1	although	although	SCONJ
inlawrev-3509	354	2	it	it	PRON
inlawrev-3509	354	3	may	may	AUX
inlawrev-3509	354	4	be	be	AUX
inlawrev-3509	354	5	proper	proper	ADJ
inlawrev-3509	354	6	for	for	SCONJ
inlawrev-3509	354	7	tax	tax	NOUN
inlawrev-3509	354	8	policy	policy	NOUN
inlawrev-3509	354	9	to	to	PART
inlawrev-3509	354	10	provide	provide	VERB
inlawrev-3509	354	11	incentives	incentive	NOUN
inlawrev-3509	354	12	(	(	PUNCT
inlawrev-3509	354	13	or	or	CCONJ
inlawrev-3509	354	14	disincentives	disincentive	NOUN
inlawrev-3509	354	15	)	)	PUNCT
inlawrev-3509	354	16	for	for	SCONJ
inlawrev-3509	354	17	taxpayers	taxpayer	NOUN
inlawrev-3509	354	18	to	to	PART
inlawrev-3509	354	19	conduct	conduct	VERB
inlawrev-3509	354	20	transactions	transaction	NOUN
inlawrev-3509	354	21	in	in	ADP
inlawrev-3509	354	22	a	a	DET
inlawrev-3509	354	23	certain	certain	ADJ
inlawrev-3509	354	24	manner	manner	NOUN
inlawrev-3509	354	25	,	,	PUNCT
inlawrev-3509	354	26	tax	tax	NOUN
inlawrev-3509	354	27	policy	policy	NOUN
inlawrev-3509	354	28	should	should	AUX
inlawrev-3509	354	29	not	not	PART
inlawrev-3509	354	30	conflict	conflict	VERB
inlawrev-3509	354	31	with	with	ADP
inlawrev-3509	354	32	other	other	ADJ
inlawrev-3509	354	33	public	public	ADJ
inlawrev-3509	354	34	policy	policy	NOUN
inlawrev-3509	354	35	goals	goal	NOUN
inlawrev-3509	354	36	.	.	PUNCT
inlawrev-3509	355	1	for	for	ADP
inlawrev-3509	355	2	example	example	NOUN
inlawrev-3509	355	3	,	,	PUNCT
inlawrev-3509	355	4	under	under	ADP
inlawrev-3509	355	5	the	the	DET
inlawrev-3509	355	6	current	current	ADJ
inlawrev-3509	355	7	tax	tax	NOUN
inlawrev-3509	355	8	regime	regime	NOUN
inlawrev-3509	355	9	,	,	PUNCT
inlawrev-3509	355	10	one	one	NUM
inlawrev-3509	355	11	problem	problem	NOUN
inlawrev-3509	355	12	with	with	ADP
inlawrev-3509	355	13	the	the	DET
inlawrev-3509	355	14	quagmire	quagmire	NOUN
inlawrev-3509	355	15	surrounding	surround	VERB
inlawrev-3509	355	16	settlements	settlement	NOUN
inlawrev-3509	355	17	and	and	CCONJ
inlawrev-3509	355	18	judgments	judgment	NOUN
inlawrev-3509	355	19	in	in	ADP
inlawrev-3509	355	20	civil	civil	ADJ
inlawrev-3509	355	21	rights	right	NOUN
inlawrev-3509	355	22	violation	violation	NOUN
inlawrev-3509	355	23	suits	suit	NOUN
inlawrev-3509	355	24	is	be	AUX
inlawrev-3509	355	25	that	that	SCONJ
inlawrev-3509	355	26	plaintiffs	plaintiff	NOUN
inlawrev-3509	355	27	may	may	AUX
inlawrev-3509	355	28	be	be	AUX
inlawrev-3509	355	29	discouraged	discourage	VERB
inlawrev-3509	355	30	from	from	ADP
inlawrev-3509	355	31	pursuing	pursue	VERB
inlawrev-3509	355	32	their	their	PRON
inlawrev-3509	355	33	cases	case	NOUN
inlawrev-3509	355	34	.	.	PUNCT
inlawrev-3509	356	1	the	the	DET
inlawrev-3509	356	2	fee	fee	NOUN
inlawrev-3509	356	3	-	-	PUNCT
inlawrev-3509	356	4	shifting	shift	VERB
inlawrev-3509	356	5	provisions	provision	NOUN
inlawrev-3509	356	6	of	of	ADP
inlawrev-3509	356	7	the	the	DET
inlawrev-3509	356	8	civil	civil	ADJ
inlawrev-3509	356	9	rights	right	NOUN
inlawrev-3509	356	10	laws	law	NOUN
inlawrev-3509	356	11	were	be	AUX
inlawrev-3509	356	12	intended	intend	VERB
inlawrev-3509	356	13	to	to	PART
inlawrev-3509	356	14	encourage	encourage	VERB
inlawrev-3509	356	15	private	private	ADJ
inlawrev-3509	356	16	enforcement	enforcement	NOUN
inlawrev-3509	356	17	of	of	ADP
inlawrev-3509	356	18	civil	civil	ADJ
inlawrev-3509	356	19	rights.^^	rights.^^	NOUN
inlawrev-3509	356	20	however	however	ADV
inlawrev-3509	356	21	,	,	PUNCT
inlawrev-3509	356	22	even	even	ADV
inlawrev-3509	356	23	if	if	SCONJ
inlawrev-3509	356	24	an	an	DET
inlawrev-3509	356	25	employment	employment	NOUN
inlawrev-3509	356	26	discrimination	discrimination	NOUN
inlawrev-3509	356	27	plaintiff	plaintiff	NOUN
inlawrev-3509	356	28	,	,	PUNCT
inlawrev-3509	356	29	who	who	PRON
inlawrev-3509	356	30	is	be	AUX
inlawrev-3509	356	31	concerned	concern	VERB
inlawrev-3509	356	32	with	with	ADP
inlawrev-3509	356	33	the	the	DET
inlawrev-3509	356	34	tax	tax	NOUN
inlawrev-3509	356	35	consequences	consequence	NOUN
inlawrev-3509	356	36	ofhis	ofhis	PRON
inlawrev-3509	356	37	settlement	settlement	NOUN
inlawrev-3509	356	38	,	,	PUNCT
inlawrev-3509	356	39	attempts	attempt	VERB
inlawrev-3509	356	40	to	to	PART
inlawrev-3509	356	41	avoid	avoid	VERB
inlawrev-3509	356	42	adverse	adverse	ADJ
inlawrev-3509	356	43	tax	tax	NOUN
inlawrev-3509	356	44	results	result	NOUN
inlawrev-3509	356	45	by	by	ADP
inlawrev-3509	356	46	careful	careful	ADJ
inlawrev-3509	356	47	drafting	drafting	NOUN
inlawrev-3509	356	48	of	of	ADP
inlawrev-3509	356	49	his	his	PRON
inlawrev-3509	356	50	settlement	settlement	NOUN
inlawrev-3509	356	51	agreement,^^	agreement,^^	NOUN
inlawrev-3509	356	52	he	he	PRON
inlawrev-3509	356	53	may	may	AUX
inlawrev-3509	356	54	face	face	VERB
inlawrev-3509	356	55	opposing	oppose	VERB
inlawrev-3509	356	56	counsel	counsel	NOUN
inlawrev-3509	356	57	who	who	PRON
inlawrev-3509	356	58	reftises	reftise	VERB
inlawrev-3509	356	59	to	to	PART
inlawrev-3509	356	60	allow	allow	VERB
inlawrev-3509	356	61	an	an	DET
inlawrev-3509	356	62	agreement	agreement	NOUN
inlawrev-3509	356	63	that	that	PRON
inlawrev-3509	356	64	refers	refer	VERB
inlawrev-3509	356	65	to	to	ADP
inlawrev-3509	356	66	the	the	DET
inlawrev-3509	356	67	plaintiffs	plaintiff	NOUN
inlawrev-3509	356	68	portion	portion	NOUN
inlawrev-3509	356	69	as	as	ADP
inlawrev-3509	356	70	reimbursed	reimburse	VERB
inlawrev-3509	356	71	employee	employee	NOUN
inlawrev-3509	356	72	expenses	expense	NOUN
inlawrev-3509	356	73	and	and	CCONJ
inlawrev-3509	356	74	attorney	attorney	NOUN
inlawrev-3509	356	75	fees	fee	NOUN
inlawrev-3509	356	76	or	or	CCONJ
inlawrev-3509	356	77	who	who	PRON
inlawrev-3509	356	78	merger	merger	NOUN
inlawrev-3509	356	79	:	:	PUNCT
inlawrev-3509	356	80	towardan	towardan	NOUN
inlawrev-3509	356	81	end	end	VERB
inlawrev-3509	356	82	to	to	ADP
inlawrev-3509	356	83	the	the	DET
inlawrev-3509	356	84	anachronistic	anachronistic	ADJ
inlawrev-3509	356	85	reliance	reliance	NOUN
inlawrev-3509	356	86	on	on	ADP
inlawrev-3509	356	87	state	state	NOUN
inlawrev-3509	356	88	corporation	corporation	NOUN
inlawrev-3509	356	89	laws	law	NOUN
inlawrev-3509	356	90	,	,	PUNCT
inlawrev-3509	356	91	11	11	NUM
inlawrev-3509	356	92	n.c	n.c	PROPN
inlawrev-3509	356	93	.	.	PROPN
inlawrev-3509	356	94	l.	l.	PROPN
inlawrev-3509	356	95	rev	rev	PROPN
inlawrev-3509	356	96	.	.	PROPN
inlawrev-3509	356	97	1307(1999	1307(1999	NUM
inlawrev-3509	356	98	)	)	PUNCT
inlawrev-3509	356	99	.	.	PUNCT
inlawrev-3509	357	1	92	92	NUM
inlawrev-3509	357	2	.	.	PUNCT
inlawrev-3509	358	1	the	the	DET
inlawrev-3509	358	2	llc	llc	PROPN
inlawrev-3509	358	3	is	be	AUX
inlawrev-3509	358	4	a	a	DET
inlawrev-3509	358	5	"	"	PUNCT
inlawrev-3509	358	6	hybrid	hybrid	ADJ
inlawrev-3509	358	7	entity	entity	NOUN
inlawrev-3509	358	8	"	"	PUNCT
inlawrev-3509	358	9	that	that	PRON
inlawrev-3509	358	10	provides	provide	VERB
inlawrev-3509	358	11	insulation	insulation	NOUN
inlawrev-3509	358	12	from	from	ADP
inlawrev-3509	358	13	liability	liability	NOUN
inlawrev-3509	358	14	to	to	ADP
inlawrev-3509	358	15	the	the	DET
inlawrev-3509	358	16	same	same	ADJ
inlawrev-3509	358	17	extent	extent	NOUN
inlawrev-3509	358	18	as	as	ADP
inlawrev-3509	358	19	a	a	DET
inlawrev-3509	358	20	corporation	corporation	NOUN
inlawrev-3509	358	21	.	.	PUNCT
inlawrev-3509	359	1	see	see	VERB
inlawrev-3509	359	2	william	william	PROPN
inlawrev-3509	359	3	p.	p.	PROPN
inlawrev-3509	359	4	strong	strong	ADJ
inlawrev-3509	359	5	,	,	PUNCT
inlawrev-3509	359	6	700	700	NUM
inlawrev-3509	359	7	-	-	PUNCT
inlawrev-3509	359	8	2nd	2nd	ADJ
inlawrev-3509	359	9	li	li	PROPN
inlawrev-3509	359	10	.	.	PROPN
inlawrev-3509	359	11	,	,	PUNCT
inlawrev-3509	359	12	tax	tax	NOUN
inlawrev-3509	359	13	(	(	PUNCT
inlawrev-3509	359	14	bna	bna	PROPN
inlawrev-3509	359	15	)	)	PUNCT
inlawrev-3509	359	16	(	(	PUNCT
inlawrev-3509	359	17	2001	2001	NUM
inlawrev-3509	359	18	)	)	PUNCT
inlawrev-3509	359	19	(	(	PUNCT
inlawrev-3509	359	20	citing	cite	VERB
inlawrev-3509	359	21	larry	larry	PROPN
inlawrev-3509	359	22	e.	e.	PROPN
inlawrev-3509	359	23	ribstein	ribstein	PROPN
inlawrev-3509	359	24	,	,	PUNCT
inlawrev-3509	359	25	the	the	DET
inlawrev-3509	359	26	emergence	emergence	NOUN
inlawrev-3509	359	27	ofthe	ofthe	NOUN
inlawrev-3509	359	28	limited	limited	ADJ
inlawrev-3509	359	29	liability	liability	NOUN
inlawrev-3509	359	30	company	company	NOUN
inlawrev-3509	359	31	,	,	PUNCT
inlawrev-3509	359	32	51	51	NUM
inlawrev-3509	359	33	bus	bus	NOUN
inlawrev-3509	359	34	.	.	PUNCT
inlawrev-3509	360	1	law	law	NOUN
inlawrev-3509	360	2	.	.	PUNCT
inlawrev-3509	361	1	1	1	NUM
inlawrev-3509	361	2	(	(	PUNCT
inlawrev-3509	361	3	1995	1995	NUM
inlawrev-3509	361	4	)	)	PUNCT
inlawrev-3509	361	5	)	)	PUNCT
inlawrev-3509	361	6	.	.	PUNCT
inlawrev-3509	362	1	for	for	ADP
inlawrev-3509	362	2	a	a	DET
inlawrev-3509	362	3	list	list	NOUN
inlawrev-3509	362	4	of	of	ADP
inlawrev-3509	362	5	states	state	NOUN
inlawrev-3509	362	6	that	that	PRON
inlawrev-3509	362	7	have	have	AUX
inlawrev-3509	362	8	enacted	enact	VERB
inlawrev-3509	362	9	llc	llc	PROPN
inlawrev-3509	362	10	statutes	statute	NOUN
inlawrev-3509	362	11	,	,	PUNCT
inlawrev-3509	362	12	see	see	VERB
inlawrev-3509	362	13	samuel	samuel	PROPN
inlawrev-3509	362	14	p.	p.	PROPN
inlawrev-3509	362	15	starr	starr	PROPN
inlawrev-3509	362	16	&	&	CCONJ
inlawrev-3509	362	17	robert	robert	PROPN
inlawrev-3509	362	18	j.	j.	PROPN
inlawrev-3509	362	19	cmkovich	cmkovich	PROPN
inlawrev-3509	362	20	,	,	PUNCT
inlawrev-3509	362	21	limited	limited	ADJ
inlawrev-3509	362	22	liability	liability	NOUN
inlawrev-3509	362	23	companies	company	NOUN
inlawrev-3509	362	24	,	,	PUNCT
inlawrev-3509	362	25	7251st	7251st	ADJ
inlawrev-3509	362	26	tax	tax	NOUN
inlawrev-3509	362	27	.	.	PUNCT
inlawrev-3509	363	1	mgmt	mgmt	PROPN
inlawrev-3509	363	2	.	.	PUNCT
inlawrev-3509	364	1	(	(	PUNCT
inlawrev-3509	364	2	bna	bna	PROPN
inlawrev-3509	364	3	)	)	PUNCT
inlawrev-3509	364	4	iv.b	iv.b	PROPN
inlawrev-3509	364	5	.	.	PUNCT
inlawrev-3509	365	1	(	(	PUNCT
inlawrev-3509	365	2	2000	2000	NUM
inlawrev-3509	365	3	)	)	PUNCT
inlawrev-3509	366	1	;	;	PUNCT
inlawrev-3509	366	2	see	see	VERB
inlawrev-3509	366	3	also	also	ADV
inlawrev-3509	366	4	bruce	bruce	PROPN
inlawrev-3509	366	5	p.	p.	PROPN
inlawrev-3509	366	6	ely	ely	PROPN
inlawrev-3509	366	7	&	&	CCONJ
inlawrev-3509	366	8	christopher	christopher	PROPN
inlawrev-3509	366	9	r.	r.	PROPN
inlawrev-3509	366	10	grissom	grissom	PROPN
inlawrev-3509	366	11	,	,	PUNCT
inlawrev-3509	366	12	the	the	DET
inlawrev-3509	366	13	llc	llc	PROPN
inlawrev-3509	366	14	scoreboard	scoreboard	NOUN
inlawrev-3509	366	15	,	,	PUNCT
inlawrev-3509	366	16	81	81	NUM
inlawrev-3509	366	17	tax	tax	NOUN
inlawrev-3509	366	18	notes	note	NOUN
inlawrev-3509	366	19	1005	1005	NUM
inlawrev-3509	366	20	(	(	PUNCT
inlawrev-3509	366	21	nov	nov	PROPN
inlawrev-3509	366	22	.	.	PROPN
inlawrev-3509	366	23	1998	1998	NUM
inlawrev-3509	366	24	)	)	PUNCT
inlawrev-3509	366	25	.	.	PUNCT
inlawrev-3509	367	1	llc	llc	PROPN
inlawrev-3509	367	2	formation	formation	NOUN
inlawrev-3509	367	3	and	and	CCONJ
inlawrev-3509	367	4	operation	operation	NOUN
inlawrev-3509	367	5	depends	depend	VERB
inlawrev-3509	367	6	upon	upon	SCONJ
inlawrev-3509	367	7	state	state	NOUN
inlawrev-3509	367	8	law	law	NOUN
inlawrev-3509	367	9	authorization	authorization	NOUN
inlawrev-3509	367	10	.	.	PUNCT
inlawrev-3509	368	1	all	all	DET
inlawrev-3509	368	2	fifty	fifty	NUM
inlawrev-3509	368	3	states	state	NOUN
inlawrev-3509	368	4	and	and	CCONJ
inlawrev-3509	368	5	the	the	DET
inlawrev-3509	368	6	district	district	NOUN
inlawrev-3509	368	7	ofcolumbia	ofcolumbia	NOUN
inlawrev-3509	368	8	have	have	VERB
inlawrev-3509	368	9	some	some	DET
inlawrev-3509	368	10	form	form	NOUN
inlawrev-3509	368	11	of	of	ADP
inlawrev-3509	368	12	authorizing	authorize	VERB
inlawrev-3509	368	13	statute	statute	NOUN
inlawrev-3509	368	14	in	in	ADP
inlawrev-3509	368	15	place	place	NOUN
inlawrev-3509	368	16	.	.	PUNCT
inlawrev-3509	369	1	see	see	VERB
inlawrev-3509	369	2	katherine	katherine	PROPN
inlawrev-3509	369	3	e.	e.	PROPN
inlawrev-3509	369	4	ramsey	ramsey	PROPN
inlawrev-3509	369	5	roose	roose	PROPN
inlawrev-3509	369	6	,	,	PUNCT
inlawrev-3509	369	7	like	like	ADP
inlawrev-3509	369	8	-	-	PUNCT
inlawrev-3509	369	9	kind	kind	NOUN
inlawrev-3509	369	10	exchanges	exchange	NOUN
inlawrev-3509	369	11	and	and	CCONJ
inlawrev-3509	369	12	real	real	ADJ
inlawrev-3509	369	13	estate	estate	NOUN
inlawrev-3509	369	14	transfer	transfer	NOUN
inlawrev-3509	369	15	taxes	taxis	NOUN
inlawrev-3509	369	16	:	:	PUNCT
inlawrev-3509	369	17	making	make	VERB
inlawrev-3509	369	18	hayfrom	hayfrom	ADJ
inlawrev-3509	369	19	the	the	DET
inlawrev-3509	369	20	single	single	ADJ
inlawrev-3509	369	21	-	-	PUNCT
inlawrev-3509	369	22	member	member	NOUN
inlawrev-3509	369	23	limited	limited	ADJ
inlawrev-3509	369	24	liability	liability	NOUN
inlawrev-3509	369	25	company	company	NOUN
inlawrev-3509	369	26	,	,	PUNCT
inlawrev-3509	369	27	18	18	NUM
inlawrev-3509	369	28	va	va	NOUN
inlawrev-3509	369	29	.	.	PUNCT
inlawrev-3509	370	1	tax	tax	PROPN
inlawrev-3509	370	2	rev	rev	PROPN
inlawrev-3509	370	3	.	.	PROPN
inlawrev-3509	371	1	665	665	NUM
inlawrev-3509	371	2	(	(	PUNCT
inlawrev-3509	371	3	1999	1999	NUM
inlawrev-3509	371	4	)	)	PUNCT
inlawrev-3509	371	5	.	.	PUNCT
inlawrev-3509	372	1	in	in	ADP
inlawrev-3509	372	2	december	december	PROPN
inlawrev-3509	372	3	1996	1996	NUM
inlawrev-3509	372	4	,	,	PUNCT
inlawrev-3509	372	5	the	the	DET
inlawrev-3509	372	6	service	service	NOUN
inlawrev-3509	372	7	and	and	CCONJ
inlawrev-3509	372	8	the	the	DET
inlawrev-3509	372	9	treasury	treasury	PROPN
inlawrev-3509	372	10	department	department	PROPN
inlawrev-3509	372	11	issued	issue	VERB
inlawrev-3509	372	12	regulations	regulation	NOUN
inlawrev-3509	372	13	that	that	PRON
inlawrev-3509	372	14	define	define	VERB
inlawrev-3509	372	15	how	how	SCONJ
inlawrev-3509	372	16	llcs	llcs	NOUN
inlawrev-3509	372	17	and	and	CCONJ
inlawrev-3509	372	18	other	other	ADJ
inlawrev-3509	372	19	entities	entity	NOUN
inlawrev-3509	372	20	will	will	AUX
inlawrev-3509	372	21	be	be	AUX
inlawrev-3509	372	22	treated	treat	VERB
inlawrev-3509	372	23	.	.	PUNCT
inlawrev-3509	373	1	under	under	ADP
inlawrev-3509	373	2	these	these	DET
inlawrev-3509	373	3	"	"	PUNCT
inlawrev-3509	373	4	check	check	VERB
inlawrev-3509	373	5	-	-	PUNCT
inlawrev-3509	373	6	the	the	DET
inlawrev-3509	373	7	-	-	PUNCT
inlawrev-3509	373	8	box	box	NOUN
inlawrev-3509	373	9	"	"	PUNCT
inlawrev-3509	373	10	regulations	regulation	NOUN
inlawrev-3509	373	11	,	,	PUNCT
inlawrev-3509	373	12	an	an	DET
inlawrev-3509	373	13	llc	llc	NOUN
inlawrev-3509	373	14	will	will	AUX
inlawrev-3509	373	15	be	be	AUX
inlawrev-3509	373	16	treated	treat	VERB
inlawrev-3509	373	17	as	as	ADP
inlawrev-3509	373	18	a	a	DET
inlawrev-3509	373	19	partnership	partnership	NOUN
inlawrev-3509	373	20	for	for	ADP
inlawrev-3509	373	21	federal	federal	ADJ
inlawrev-3509	373	22	income	income	NOUN
inlawrev-3509	373	23	tax	tax	NOUN
inlawrev-3509	373	24	purposes	purpose	NOUN
inlawrev-3509	373	25	,	,	PUNCT
inlawrev-3509	373	26	unless	unless	SCONJ
inlawrev-3509	373	27	it	it	PRON
inlawrev-3509	373	28	elects	elect	VERB
inlawrev-3509	373	29	to	to	PART
inlawrev-3509	373	30	be	be	AUX
inlawrev-3509	373	31	treated	treat	VERB
inlawrev-3509	373	32	as	as	ADP
inlawrev-3509	373	33	a	a	DET
inlawrev-3509	373	34	corporation	corporation	NOUN
inlawrev-3509	373	35	.	.	PUNCT
inlawrev-3509	374	1	see	see	VERB
inlawrev-3509	374	2	treas	treas	PROPN
inlawrev-3509	374	3	.	.	PUNCT
inlawrev-3509	375	1	reg	reg	PROPN
inlawrev-3509	375	2	.	.	PUNCT
inlawrev-3509	376	1	§	§	PROPN
inlawrev-3509	376	2	§	§	ADJ
inlawrev-3509	376	3	301.7701	301.7701	NUM
inlawrev-3509	376	4	-	-	SYM
inlawrev-3509	376	5	1	1	NUM
inlawrev-3509	376	6	-	-	SYM
inlawrev-3509	376	7	3	3	NUM
inlawrev-3509	376	8	.	.	NUM
inlawrev-3509	376	9	93	93	NUM
inlawrev-3509	376	10	.	.	PUNCT
inlawrev-3509	377	1	code	code	NOUN
inlawrev-3509	377	2	section	section	NOUN
inlawrev-3509	377	3	25	25	NUM
inlawrev-3509	377	4	1	1	NUM
inlawrev-3509	377	5	8	8	NUM
inlawrev-3509	377	6	provides	provide	VERB
inlawrev-3509	377	7	that	that	DET
inlawrev-3509	377	8	federal	federal	ADJ
inlawrev-3509	377	9	and	and	CCONJ
inlawrev-3509	377	10	gift	gift	NOUN
inlawrev-3509	377	11	estate	estate	NOUN
inlawrev-3509	377	12	tax	tax	NOUN
inlawrev-3509	377	13	treatment	treatment	NOUN
inlawrev-3509	377	14	ofdisclaimer	ofdisclaimer	ADJ
inlawrev-3509	377	15	ofgifts	ofgift	NOUN
inlawrev-3509	377	16	and	and	CCONJ
inlawrev-3509	377	17	bequests	bequest	NOUN
inlawrev-3509	377	18	depends	depend	VERB
inlawrev-3509	377	19	on	on	ADP
inlawrev-3509	377	20	local	local	ADJ
inlawrev-3509	377	21	law	law	NOUN
inlawrev-3509	377	22	.	.	PUNCT
inlawrev-3509	378	1	see	see	VERB
inlawrev-3509	378	2	mary	mary	PROPN
inlawrev-3509	378	3	moers	moers	PROPN
inlawrev-3509	378	4	wenig	wenig	PROPN
inlawrev-3509	378	5	,	,	PUNCT
inlawrev-3509	378	6	disclaimers	disclaimer	NOUN
inlawrev-3509	378	7	,	,	PUNCT
inlawrev-3509	378	8	8481st	8481st	PROPN
inlawrev-3509	378	9	tax	tax	NOUN
inlawrev-3509	378	10	mgmt	mgmt	NOUN
inlawrev-3509	378	11	.	.	PUNCT
inlawrev-3509	379	1	(	(	PUNCT
inlawrev-3509	379	2	bna	bna	PROPN
inlawrev-3509	379	3	)	)	PUNCT
inlawrev-3509	379	4	iv	iv	NOUN
inlawrev-3509	379	5	-	-	PUNCT
inlawrev-3509	379	6	i	i	PRON
inlawrev-3509	379	7	(	(	PUNCT
inlawrev-3509	379	8	2000	2000	NUM
inlawrev-3509	379	9	)	)	PUNCT
inlawrev-3509	379	10	.	.	PUNCT
inlawrev-3509	380	1	other	other	ADJ
inlawrev-3509	380	2	federal	federal	ADJ
inlawrev-3509	380	3	estate	estate	NOUN
inlawrev-3509	380	4	and	and	CCONJ
inlawrev-3509	380	5	gift	gift	NOUN
inlawrev-3509	380	6	tax	tax	NOUN
inlawrev-3509	380	7	consequences	consequence	NOUN
inlawrev-3509	380	8	that	that	PRON
inlawrev-3509	380	9	rely	rely	VERB
inlawrev-3509	380	10	on	on	ADP
inlawrev-3509	380	11	varying	vary	VERB
inlawrev-3509	380	12	state	state	NOUN
inlawrev-3509	380	13	laws	law	NOUN
inlawrev-3509	380	14	include	include	VERB
inlawrev-3509	380	15	:	:	PUNCT
inlawrev-3509	380	16	whether	whether	SCONJ
inlawrev-3509	380	17	there	there	PRON
inlawrev-3509	380	18	is	be	VERB
inlawrev-3509	380	19	a	a	DET
inlawrev-3509	380	20	right	right	ADJ
inlawrev-3509	380	21	ofsurvivorship	ofsurvivorship	NOUN
inlawrev-3509	380	22	,	,	PUNCT
inlawrev-3509	380	23	whetherjoint	whetherjoint	NOUN
inlawrev-3509	380	24	tenancy	tenancy	NOUN
inlawrev-3509	380	25	can	can	AUX
inlawrev-3509	380	26	be	be	AUX
inlawrev-3509	380	27	revoked	revoke	VERB
inlawrev-3509	380	28	by	by	ADP
inlawrev-3509	380	29	the	the	DET
inlawrev-3509	380	30	person	person	NOUN
inlawrev-3509	380	31	who	who	PRON
inlawrev-3509	380	32	created	create	VERB
inlawrev-3509	380	33	it	it	PRON
inlawrev-3509	380	34	,	,	PUNCT
inlawrev-3509	380	35	and	and	CCONJ
inlawrev-3509	380	36	the	the	DET
inlawrev-3509	380	37	marital	marital	ADJ
inlawrev-3509	380	38	status	status	NOUN
inlawrev-3509	380	39	oftenants	oftenant	VERB
inlawrev-3509	380	40	.	.	PUNCT
inlawrev-3509	381	1	see	see	VERB
inlawrev-3509	381	2	robert	robert	PROPN
inlawrev-3509	381	3	t.	t.	PROPN
inlawrev-3509	381	4	danforth	danforth	PROPN
inlawrev-3509	381	5	,	,	PUNCT
inlawrev-3509	381	6	taxation	taxation	NOUN
inlawrev-3509	381	7	ofjointly	ofjointly	ADV
inlawrev-3509	381	8	owned	own	VERB
inlawrev-3509	381	9	property	property	NOUN
inlawrev-3509	381	10	,	,	PUNCT
inlawrev-3509	381	11	823	823	NUM
inlawrev-3509	381	12	-	-	SYM
inlawrev-3509	381	13	1	1	NUM
inlawrev-3509	381	14	st	st	NOUN
inlawrev-3509	381	15	tax	tax	NOUN
inlawrev-3509	381	16	mgmt	mgmt	NOUN
inlawrev-3509	381	17	.	.	PUNCT
inlawrev-3509	382	1	(	(	PUNCT
inlawrev-3509	382	2	bna	bna	PROPN
inlawrev-3509	382	3	)	)	PUNCT
inlawrev-3509	382	4	i	i	PROPN
inlawrev-3509	382	5	-	-	PUNCT
inlawrev-3509	382	6	c	c	PROPN
inlawrev-3509	382	7	(	(	PUNCT
inlawrev-3509	382	8	2000	2000	NUM
inlawrev-3509	382	9	)	)	PUNCT
inlawrev-3509	382	10	.	.	PUNCT
inlawrev-3509	383	1	94	94	X
inlawrev-3509	383	2	.	.	PUNCT
inlawrev-3509	384	1	see	see	VERB
inlawrev-3509	384	2	infra?2cci\\aa	infra?2cci\\aa	PROPN
inlawrev-3509	384	3	.	.	PUNCT
inlawrev-3509	385	1	95	95	NUM
inlawrev-3509	385	2	.	.	PUNCT
inlawrev-3509	386	1	see	see	VERB
inlawrev-3509	386	2	discussion	discussion	NOUN
inlawrev-3509	386	3	infra	infra	NOUN
inlawrev-3509	386	4	part	part	NOUN
inlawrev-3509	386	5	ii.a.4	ii.a.4	NUM
inlawrev-3509	386	6	;	;	PUNCT
inlawrev-3509	386	7	see	see	VERB
inlawrev-3509	386	8	also	also	ADV
inlawrev-3509	386	9	quaratino	quaratino	PROPN
inlawrev-3509	386	10	v.	v.	CCONJ
inlawrev-3509	386	11	tiffany	tiffany	PROPN
inlawrev-3509	386	12	&	&	CCONJ
inlawrev-3509	386	13	co.	co.	PROPN
inlawrev-3509	386	14	,	,	PUNCT
inlawrev-3509	386	15	166	166	NUM
inlawrev-3509	386	16	f.3d	f.3d	NUM
inlawrev-3509	386	17	422	422	NUM
inlawrev-3509	386	18	(	(	PUNCT
inlawrev-3509	386	19	2d	2d	NUM
inlawrev-3509	386	20	cir	cir	NOUN
inlawrev-3509	386	21	.	.	PUNCT
inlawrev-3509	386	22	1999	1999	NUM
inlawrev-3509	386	23	)	)	PUNCT
inlawrev-3509	386	24	.	.	PUNCT
inlawrev-3509	387	1	see	see	VERB
inlawrev-3509	387	2	generally	generally	ADV
inlawrev-3509	387	3	sager	sager	PROPN
inlawrev-3509	387	4	&	&	CCONJ
inlawrev-3509	387	5	cohen	cohen	PROPN
inlawrev-3509	387	6	,	,	PUNCT
inlawrev-3509	387	7	supra	supra	PROPN
inlawrev-3509	387	8	note	note	NOUN
inlawrev-3509	387	9	32	32	NUM
inlawrev-3509	387	10	.	.	PUNCT
inlawrev-3509	388	1	96	96	NUM
inlawrev-3509	388	2	.	.	PUNCT
inlawrev-3509	389	1	see	see	VERB
inlawrev-3509	389	2	sager	sager	PROPN
inlawrev-3509	389	3	&	&	CCONJ
inlawrev-3509	389	4	cohen	cohen	PROPN
inlawrev-3509	389	5	,	,	PUNCT
inlawrev-3509	389	6	supra	supra	PROPN
inlawrev-3509	389	7	note	note	PROPN
inlawrev-3509	389	8	32	32	NUM
inlawrev-3509	389	9	,	,	PUNCT
inlawrev-3509	389	10	at	at	ADP
inlawrev-3509	389	11	1101	1101	NUM
inlawrev-3509	389	12	.	.	PUNCT
inlawrev-3509	390	1	200	200	NUM
inlawrev-3509	390	2	1	1	NUM
inlawrev-3509	390	3	]	]	PUNCT
inlawrev-3509	390	4	amending	amend	VERB
inlawrev-3509	390	5	the	the	DET
inlawrev-3509	390	6	internal	internal	ADJ
inlawrev-3509	390	7	revenue	revenue	NOUN
inlawrev-3509	390	8	code	code	PROPN
inlawrev-3509	390	9	259	259	NUM
inlawrev-3509	390	10	may	may	AUX
inlawrev-3509	390	11	require	require	VERB
inlawrev-3509	390	12	a	a	DET
inlawrev-3509	390	13	premium	premium	NOUN
inlawrev-3509	390	14	for	for	ADP
inlawrev-3509	390	15	the	the	DET
inlawrev-3509	390	16	result.^^	result.^^	NOUN
inlawrev-3509	390	17	the	the	DET
inlawrev-3509	390	18	possibility	possibility	NOUN
inlawrev-3509	390	19	opposing	oppose	VERB
inlawrev-3509	390	20	counsel	counsel	NOUN
inlawrev-3509	390	21	may	may	AUX
inlawrev-3509	390	22	act	act	VERB
inlawrev-3509	390	23	in	in	ADP
inlawrev-3509	390	24	such	such	DET
inlawrev-3509	390	25	a	a	DET
inlawrev-3509	390	26	manner	manner	NOUN
inlawrev-3509	390	27	is	be	AUX
inlawrev-3509	390	28	the	the	DET
inlawrev-3509	390	29	result	result	NOUN
inlawrev-3509	390	30	of	of	ADP
inlawrev-3509	390	31	the	the	DET
inlawrev-3509	390	32	unsound	unsound	ADJ
inlawrev-3509	390	33	tax	tax	NOUN
inlawrev-3509	390	34	policy	policy	NOUN
inlawrev-3509	390	35	created	create	VERB
inlawrev-3509	390	36	by	by	ADP
inlawrev-3509	390	37	the	the	DET
inlawrev-3509	390	38	courts	court	NOUN
inlawrev-3509	390	39	.	.	PUNCT
inlawrev-3509	391	1	the	the	DET
inlawrev-3509	391	2	unequal	unequal	ADJ
inlawrev-3509	391	3	treatment	treatment	NOUN
inlawrev-3509	391	4	of	of	ADP
inlawrev-3509	391	5	civil	civil	ADJ
inlawrev-3509	391	6	rights	right	NOUN
inlawrev-3509	391	7	plaintiffs	plaintiff	NOUN
inlawrev-3509	391	8	and	and	CCONJ
inlawrev-3509	391	9	physical	physical	ADJ
inlawrev-3509	391	10	injury	injury	NOUN
inlawrev-3509	391	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	391	12	could	could	AUX
inlawrev-3509	391	13	,	,	PUNCT
inlawrev-3509	391	14	however	however	ADV
inlawrev-3509	391	15	,	,	PUNCT
inlawrev-3509	391	16	be	be	AUX
inlawrev-3509	391	17	resolved	resolve	VERB
inlawrev-3509	391	18	by	by	ADP
inlawrev-3509	391	19	a	a	DET
inlawrev-3509	391	20	simple	simple	ADJ
inlawrev-3509	391	21	amendment	amendment	NOUN
inlawrev-3509	391	22	to	to	ADP
inlawrev-3509	391	23	the	the	DET
inlawrev-3509	391	24	code	code	NOUN
inlawrev-3509	391	25	that	that	PRON
inlawrev-3509	391	26	authorizes	authorize	VERB
inlawrev-3509	391	27	civil	civil	ADJ
inlawrev-3509	391	28	rights	right	NOUN
inlawrev-3509	391	29	(	(	PUNCT
inlawrev-3509	391	30	and	and	CCONJ
inlawrev-3509	391	31	other	other	ADJ
inlawrev-3509	391	32	nonphysical	nonphysical	ADJ
inlawrev-3509	391	33	personal	personal	ADJ
inlawrev-3509	391	34	injury	injury	NOUN
inlawrev-3509	391	35	)	)	PUNCT
inlawrev-3509	391	36	plaintiffs	plaintiff	NOUN
inlawrev-3509	391	37	to	to	PART
inlawrev-3509	391	38	exclude	exclude	VERB
inlawrev-3509	391	39	or	or	CCONJ
inlawrev-3509	391	40	fully	fully	ADV
inlawrev-3509	391	41	deduct	deduct	VERB
inlawrev-3509	391	42	attorney	attorney	NOUN
inlawrev-3509	391	43	fees	fee	NOUN
inlawrev-3509	391	44	awarded	award	VERB
inlawrev-3509	391	45	in	in	ADP
inlawrev-3509	391	46	settlements	settlement	NOUN
inlawrev-3509	391	47	or	or	CCONJ
inlawrev-3509	391	48	judgments	judgment	NOUN
inlawrev-3509	391	49	.	.	PUNCT
inlawrev-3509	392	1	4	4	X
inlawrev-3509	392	2	.	.	X
inlawrev-3509	392	3	preservingthe	preservingthe	ADJ
inlawrev-3509	392	4	fee	fee	NOUN
inlawrev-3509	392	5	-	-	PUNCT
inlawrev-3509	392	6	shiftingprovisions	shiftingprovision	NOUN
inlawrev-3509	392	7	ofanti	ofanti	ADJ
inlawrev-3509	392	8	-	-	ADJ
inlawrev-3509	392	9	discrimination	discrimination	NOUN
inlawrev-3509	392	10	statutes	statute	NOUN
inlawrev-3509	392	11	.	.	PUNCT
inlawrev-3509	393	1	—	—	PUNCT
inlawrev-3509	393	2	full	full	ADJ
inlawrev-3509	393	3	deductibility	deductibility	NOUN
inlawrev-3509	393	4	or	or	CCONJ
inlawrev-3509	393	5	exclusion	exclusion	NOUN
inlawrev-3509	393	6	of	of	ADP
inlawrev-3509	393	7	attorney	attorney	NOUN
inlawrev-3509	393	8	fee	fee	NOUN
inlawrev-3509	393	9	awards	award	NOUN
inlawrev-3509	393	10	would	would	AUX
inlawrev-3509	393	11	preserve	preserve	VERB
inlawrev-3509	393	12	the	the	DET
inlawrev-3509	393	13	feeshifting	feeshifte	VERB
inlawrev-3509	393	14	provisions	provision	NOUN
inlawrev-3509	393	15	of	of	ADP
inlawrev-3509	393	16	the	the	DET
inlawrev-3509	393	17	federal	federal	ADJ
inlawrev-3509	393	18	anti	anti	ADJ
inlawrev-3509	393	19	-	-	ADJ
inlawrev-3509	393	20	discrimination	discrimination	ADJ
inlawrev-3509	393	21	laws.^	laws.^	NOUN
inlawrev-3509	393	22	*	*	PUNCT
inlawrev-3509	393	23	congress	congress	PROPN
inlawrev-3509	393	24	has	have	AUX
inlawrev-3509	393	25	enacted	enact	VERB
inlawrev-3509	393	26	a	a	DET
inlawrev-3509	393	27	number	number	NOUN
inlawrev-3509	393	28	of	of	ADP
inlawrev-3509	393	29	civil	civil	ADJ
inlawrev-3509	393	30	rights	right	NOUN
inlawrev-3509	393	31	statutes	statute	NOUN
inlawrev-3509	393	32	aimed	aim	VERB
inlawrev-3509	393	33	at	at	ADP
inlawrev-3509	393	34	eliminating	eliminate	VERB
inlawrev-3509	393	35	discrimination.^	discrimination.^	NOUN
inlawrev-3509	393	36	'	'	PUNCT
inlawrev-3509	393	37	the	the	DET
inlawrev-3509	393	38	purpose	purpose	NOUN
inlawrev-3509	393	39	of	of	ADP
inlawrev-3509	393	40	civil	civil	ADJ
inlawrev-3509	393	41	rights	right	NOUN
inlawrev-3509	393	42	legislation	legislation	NOUN
inlawrev-3509	393	43	has	have	AUX
inlawrev-3509	393	44	been	be	AUX
inlawrev-3509	393	45	to	to	PART
inlawrev-3509	393	46	"	"	PUNCT
inlawrev-3509	393	47	provide	provide	VERB
inlawrev-3509	393	48	real	real	ADJ
inlawrev-3509	393	49	remedies	remedy	NOUN
inlawrev-3509	393	50	to	to	ADP
inlawrev-3509	393	51	victims	victim	NOUN
inlawrev-3509	393	52	ofdiscrimination,"'^^	ofdiscrimination,"'^^	PROPN
inlawrev-3509	393	53	to	to	PART
inlawrev-3509	393	54	entitle	entitle	VERB
inlawrev-3509	393	55	successful	successful	ADJ
inlawrev-3509	393	56	plaintiffs	plaintiff	NOUN
inlawrev-3509	393	57	to	to	PART
inlawrev-3509	393	58	have	have	VERB
inlawrev-3509	393	59	attorney	attorney	NOUN
inlawrev-3509	393	60	fees	fee	NOUN
inlawrev-3509	393	61	paid	pay	VERB
inlawrev-3509	393	62	by	by	ADP
inlawrev-3509	393	63	the	the	DET
inlawrev-3509	393	64	losing	lose	VERB
inlawrev-3509	393	65	defendant	defendant	NOUN
inlawrev-3509	393	66	,	,	PUNCT
inlawrev-3509	393	67	^	^	PUNCT
inlawrev-3509	393	68	°	°	PROPN
inlawrev-3509	393	69	*	*	PUNCT
inlawrev-3509	393	70	and	and	CCONJ
inlawrev-3509	393	71	to	to	PART
inlawrev-3509	393	72	encourage	encourage	VERB
inlawrev-3509	393	73	plaintiffs	plaintiff	NOUN
inlawrev-3509	393	74	to	to	PART
inlawrev-3509	393	75	further	further	VERB
inlawrev-3509	393	76	the	the	DET
inlawrev-3509	393	77	end	end	NOUN
inlawrev-3509	393	78	of	of	ADP
inlawrev-3509	393	79	discrimination	discrimination	NOUN
inlawrev-3509	393	80	via	via	ADP
inlawrev-3509	393	81	their	their	PRON
inlawrev-3509	393	82	attorneys	attorney	NOUN
inlawrev-3509	393	83	acting	act	VERB
inlawrev-3509	393	84	as	as	ADP
inlawrev-3509	393	85	"	"	PUNCT
inlawrev-3509	393	86	private	private	ADJ
inlawrev-3509	393	87	attorneys	attorney	NOUN
inlawrev-3509	393	88	general	general	ADJ
inlawrev-3509	393	89	.	.	PUNCT
inlawrev-3509	394	1	"'^^	"'^^	VERB
inlawrev-3509	394	2	though	though	SCONJ
inlawrev-3509	394	3	beyond	beyond	ADP
inlawrev-3509	394	4	the	the	DET
inlawrev-3509	394	5	scope	scope	NOUN
inlawrev-3509	394	6	of	of	ADP
inlawrev-3509	394	7	this	this	DET
inlawrev-3509	394	8	note	note	NOUN
inlawrev-3509	394	9	,	,	PUNCT
inlawrev-3509	394	10	a	a	DET
inlawrev-3509	394	11	compelling	compelling	ADJ
inlawrev-3509	394	12	argument	argument	NOUN
inlawrev-3509	394	13	exists	exist	VERB
inlawrev-3509	394	14	that	that	SCONJ
inlawrev-3509	394	15	civil	civil	ADJ
inlawrev-3509	394	16	rights	right	NOUN
inlawrev-3509	394	17	laws	law	NOUN
inlawrev-3509	394	18	are	be	AUX
inlawrev-3509	394	19	being	be	AUX
inlawrev-3509	394	20	undermined	undermined	ADJ
inlawrev-3509	394	21	because	because	SCONJ
inlawrev-3509	394	22	any	any	DET
inlawrev-3509	394	23	damages	damage	NOUN
inlawrev-3509	394	24	arising	arise	VERB
inlawrev-3509	394	25	from	from	ADP
inlawrev-3509	394	26	nonphysical	nonphysical	ADJ
inlawrev-3509	394	27	personal	personal	ADJ
inlawrev-3509	394	28	injuries	injury	NOUN
inlawrev-3509	394	29	are	be	AUX
inlawrev-3509	394	30	no	no	ADV
inlawrev-3509	394	31	longer	long	ADV
inlawrev-3509	394	32	excludable	excludable	ADJ
inlawrev-3509	394	33	from	from	ADP
inlawrev-3509	394	34	a	a	DET
inlawrev-3509	394	35	plaintiffs	plaintiff	NOUN
inlawrev-3509	394	36	gross	gross	ADJ
inlawrev-3509	394	37	income	income	NOUN
inlawrev-3509	394	38	.	.	PUNCT
inlawrev-3509	395	1	'	'	PUNCT
inlawrev-3509	395	2	°	°	NOUN
inlawrev-3509	395	3	^	^	SYM
inlawrev-3509	395	4	97	97	NUM
inlawrev-3509	395	5	.	.	PUNCT
inlawrev-3509	396	1	i	i	PRON
inlawrev-3509	396	2	d.	d.	PROPN
inlawrev-3509	396	3	98	98	NUM
inlawrev-3509	396	4	.	.	PUNCT
inlawrev-3509	397	1	i	i	PRON
inlawrev-3509	397	2	d.	d.	PROPN
inlawrev-3509	397	3	99	99	NUM
inlawrev-3509	397	4	.	.	PUNCT
inlawrev-3509	398	1	see	see	VERB
inlawrev-3509	398	2	,	,	PUNCT
inlawrev-3509	398	3	e.g.	e.g.	ADV
inlawrev-3509	398	4	,	,	PUNCT
inlawrev-3509	398	5	civil	civil	ADJ
inlawrev-3509	398	6	rights	right	NOUN
inlawrev-3509	398	7	act	act	NOUN
inlawrev-3509	398	8	of	of	ADP
inlawrev-3509	398	9	1991	1991	NUM
inlawrev-3509	398	10	§	§	PROPN
inlawrev-3509	398	11	302	302	NUM
inlawrev-3509	398	12	,	,	PUNCT
inlawrev-3509	398	13	2	2	NUM
inlawrev-3509	398	14	u.s.c	u.s.c	NOUN
inlawrev-3509	398	15	.	.	PUNCT
inlawrev-3509	399	1	§	§	PROPN
inlawrev-3509	399	2	1202	1202	NUM
inlawrev-3509	399	3	(	(	PUNCT
inlawrev-3509	399	4	1994	1994	NUM
inlawrev-3509	399	5	&	&	CCONJ
inlawrev-3509	399	6	supp	supp	PROPN
inlawrev-3509	399	7	.	.	PUNCT
inlawrev-3509	400	1	v	v	ADP
inlawrev-3509	400	2	1999	1999	NUM
inlawrev-3509	400	3	)	)	PUNCT
inlawrev-3509	400	4	;	;	PUNCT
inlawrev-3509	400	5	congressional	congressional	ADJ
inlawrev-3509	400	6	accountability	accountability	NOUN
inlawrev-3509	400	7	act	act	NOUN
inlawrev-3509	400	8	of	of	ADP
inlawrev-3509	400	9	1995	1995	NUM
inlawrev-3509	400	10	§	§	PROPN
inlawrev-3509	400	11	§	§	PROPN
inlawrev-3509	400	12	201	201	NUM
inlawrev-3509	400	13	-	-	SYM
inlawrev-3509	400	14	07	07	NUM
inlawrev-3509	400	15	,	,	PUNCT
inlawrev-3509	400	16	2	2	NUM
inlawrev-3509	400	17	u.s.c	u.s.c	NOUN
inlawrev-3509	400	18	.	.	PUNCT
inlawrev-3509	401	1	§	§	PROPN
inlawrev-3509	401	2	§	§	PROPN
inlawrev-3509	401	3	1311	1311	NUM
inlawrev-3509	401	4	-	-	SYM
inlawrev-3509	401	5	17	17	NUM
inlawrev-3509	401	6	(	(	PUNCT
inlawrev-3509	401	7	supp	supp	PROPN
inlawrev-3509	401	8	.	.	PUNCT
inlawrev-3509	402	1	v	v	ADP
inlawrev-3509	402	2	1999	1999	NUM
inlawrev-3509	402	3	)	)	PUNCT
inlawrev-3509	402	4	;	;	PUNCT
inlawrev-3509	402	5	the	the	DET
inlawrev-3509	402	6	fair	fair	ADJ
inlawrev-3509	402	7	labor	labor	NOUN
inlawrev-3509	402	8	standards	standard	NOUN
inlawrev-3509	402	9	act	act	NOUN
inlawrev-3509	402	10	of	of	ADP
inlawrev-3509	402	11	1938	1938	NUM
inlawrev-3509	402	12	,	,	PUNCT
inlawrev-3509	402	13	29	29	NUM
inlawrev-3509	402	14	u.s.c	u.s.c	ADJ
inlawrev-3509	402	15	.	.	PUNCT
inlawrev-3509	403	1	§	§	PROPN
inlawrev-3509	403	2	§	§	PROPN
inlawrev-3509	403	3	201	201	NUM
inlawrev-3509	403	4	-	-	SYM
inlawrev-3509	403	5	19	19	NUM
inlawrev-3509	403	6	(	(	PUNCT
inlawrev-3509	403	7	1994	1994	NUM
inlawrev-3509	403	8	&	&	CCONJ
inlawrev-3509	403	9	supp	supp	PROPN
inlawrev-3509	403	10	.	.	PUNCT
inlawrev-3509	404	1	v	v	ADP
inlawrev-3509	404	2	1999	1999	NUM
inlawrev-3509	404	3	)	)	PUNCT
inlawrev-3509	404	4	;	;	PUNCT
inlawrev-3509	404	5	the	the	DET
inlawrev-3509	404	6	employee	employee	NOUN
inlawrev-3509	404	7	polygraph	polygraph	PROPN
inlawrev-3509	404	8	protection	protection	PROPN
inlawrev-3509	404	9	act	act	PROPN
inlawrev-3509	404	10	of	of	ADP
inlawrev-3509	404	11	1988	1988	NUM
inlawrev-3509	404	12	,	,	PUNCT
inlawrev-3509	404	13	29	29	NUM
inlawrev-3509	404	14	u.s.c	u.s.c	ADJ
inlawrev-3509	404	15	.	.	PUNCT
inlawrev-3509	405	1	§	§	PROPN
inlawrev-3509	405	2	§	§	PROPN
inlawrev-3509	405	3	2001	2001	NUM
inlawrev-3509	405	4	-	-	SYM
inlawrev-3509	405	5	09	09	NUM
inlawrev-3509	405	6	;	;	PUNCT
inlawrev-3509	405	7	(	(	PUNCT
inlawrev-3509	405	8	1994	1994	NUM
inlawrev-3509	405	9	«	«	PUNCT
inlawrev-3509	405	10	&	&	CCONJ
inlawrev-3509	405	11	supp	supp	PROPN
inlawrev-3509	405	12	.	.	PUNCT
inlawrev-3509	406	1	v	v	ADP
inlawrev-3509	406	2	1999	1999	NUM
inlawrev-3509	406	3	)	)	PUNCT
inlawrev-3509	406	4	;	;	PUNCT
inlawrev-3509	406	5	age	age	NOUN
inlawrev-3509	406	6	discrimination	discrimination	NOUN
inlawrev-3509	406	7	in	in	ADP
inlawrev-3509	406	8	employment	employment	NOUN
inlawrev-3509	406	9	act	act	NOUN
inlawrev-3509	406	10	of	of	ADP
inlawrev-3509	406	11	1967	1967	NUM
inlawrev-3509	406	12	§	§	PROPN
inlawrev-3509	406	13	§	§	PROPN
inlawrev-3509	406	14	4	4	NUM
inlawrev-3509	406	15	,	,	PUNCT
inlawrev-3509	406	16	15	15	NUM
inlawrev-3509	406	17	,	,	PUNCT
inlawrev-3509	406	18	29	29	NUM
inlawrev-3509	406	19	u.s.c	u.s.c	ADJ
inlawrev-3509	406	20	.	.	PUNCT
inlawrev-3509	407	1	§	§	PROPN
inlawrev-3509	407	2	§	§	PROPN
inlawrev-3509	407	3	623	623	NUM
inlawrev-3509	407	4	,	,	PUNCT
inlawrev-3509	407	5	633a	633a	NOUN
inlawrev-3509	407	6	(	(	PUNCT
inlawrev-3509	407	7	1994	1994	NUM
inlawrev-3509	407	8	&	&	CCONJ
inlawrev-3509	407	9	supp	supp	PROPN
inlawrev-3509	407	10	.	.	PUNCT
inlawrev-3509	408	1	v	v	ADP
inlawrev-3509	408	2	1999	1999	NUM
inlawrev-3509	408	3	)	)	PUNCT
inlawrev-3509	408	4	;	;	PUNCT
inlawrev-3509	408	5	rehabilitation	rehabilitation	NOUN
inlawrev-3509	408	6	act	act	NOUN
inlawrev-3509	408	7	of	of	ADP
inlawrev-3509	408	8	1973	1973	NUM
inlawrev-3509	408	9	§	§	PROPN
inlawrev-3509	408	10	§	§	PROPN
inlawrev-3509	408	11	501	501	NUM
inlawrev-3509	408	12	,	,	PUNCT
inlawrev-3509	408	13	504	504	NUM
inlawrev-3509	408	14	,	,	PUNCT
inlawrev-3509	408	15	29	29	NUM
inlawrev-3509	408	16	u.s.c	u.s.c	ADJ
inlawrev-3509	408	17	.	.	PUNCT
inlawrev-3509	409	1	§	§	PROPN
inlawrev-3509	409	2	§	§	PROPN
inlawrev-3509	409	3	791	791	NUM
inlawrev-3509	409	4	,	,	PUNCT
inlawrev-3509	409	5	794	794	NUM
inlawrev-3509	409	6	(	(	PUNCT
inlawrev-3509	409	7	1994	1994	NUM
inlawrev-3509	409	8	&	&	CCONJ
inlawrev-3509	409	9	supp	supp	PROPN
inlawrev-3509	409	10	.	.	PUNCT
inlawrev-3509	410	1	v	v	ADP
inlawrev-3509	410	2	1999	1999	NUM
inlawrev-3509	410	3	)	)	PUNCT
inlawrev-3509	410	4	;	;	PUNCT
inlawrev-3509	410	5	employee	employee	NOUN
inlawrev-3509	410	6	retirement	retirement	PROPN
inlawrev-3509	410	7	income	income	PROPN
inlawrev-3509	410	8	security	security	PROPN
inlawrev-3509	410	9	act	act	NOUN
inlawrev-3509	410	10	of	of	ADP
inlawrev-3509	410	11	1974	1974	NUM
inlawrev-3509	410	12	§	§	PROPN
inlawrev-3509	410	13	510	510	NUM
inlawrev-3509	410	14	,	,	PUNCT
inlawrev-3509	410	15	29	29	NUM
inlawrev-3509	410	16	u.s.c	u.s.c	ADJ
inlawrev-3509	410	17	.	.	PUNCT
inlawrev-3509	411	1	§	§	PROPN
inlawrev-3509	411	2	1	1	NUM
inlawrev-3509	411	3	140	140	NUM
inlawrev-3509	411	4	(	(	PUNCT
inlawrev-3509	411	5	1994	1994	NUM
inlawrev-3509	411	6	)	)	PUNCT
inlawrev-3509	411	7	;	;	PUNCT
inlawrev-3509	411	8	the	the	DET
inlawrev-3509	411	9	worker	worker	NOUN
inlawrev-3509	411	10	adjustment	adjustment	NOUN
inlawrev-3509	411	11	and	and	CCONJ
inlawrev-3509	411	12	retraining	retrain	VERB
inlawrev-3509	411	13	notification	notification	NOUN
inlawrev-3509	411	14	act	act	NOUN
inlawrev-3509	411	15	,	,	PUNCT
inlawrev-3509	411	16	29	29	NUM
inlawrev-3509	411	17	u.s.c	u.s.c	ADJ
inlawrev-3509	411	18	.	.	PUNCT
inlawrev-3509	412	1	§	§	PROPN
inlawrev-3509	412	2	§	§	PROPN
inlawrev-3509	412	3	2101	2101	NUM
inlawrev-3509	412	4	-	-	SYM
inlawrev-3509	412	5	09	09	NUM
inlawrev-3509	412	6	(	(	PUNCT
inlawrev-3509	412	7	1994	1994	NUM
inlawrev-3509	412	8	&	&	CCONJ
inlawrev-3509	412	9	supp	supp	PROPN
inlawrev-3509	412	10	.	.	PUNCT
inlawrev-3509	413	1	v	v	ADP
inlawrev-3509	413	2	1999	1999	NUM
inlawrev-3509	413	3	)	)	PUNCT
inlawrev-3509	413	4	;	;	PUNCT
inlawrev-3509	413	5	family	family	NOUN
inlawrev-3509	413	6	and	and	CCONJ
inlawrev-3509	413	7	medical	medical	ADJ
inlawrev-3509	413	8	leave	leave	PROPN
inlawrev-3509	413	9	act	act	NOUN
inlawrev-3509	413	10	of	of	ADP
inlawrev-3509	413	11	1993	1993	NUM
inlawrev-3509	413	12	§	§	PROPN
inlawrev-3509	413	13	105	105	NUM
inlawrev-3509	413	14	,	,	PUNCT
inlawrev-3509	413	15	29	29	NUM
inlawrev-3509	413	16	u.s.c	u.s.c	ADJ
inlawrev-3509	413	17	.	.	PUNCT
inlawrev-3509	414	1	§	§	PROPN
inlawrev-3509	414	2	2615	2615	NUM
inlawrev-3509	414	3	(	(	PUNCT
inlawrev-3509	414	4	1994	1994	NUM
inlawrev-3509	414	5	)	)	PUNCT
inlawrev-3509	414	6	;	;	PUNCT
inlawrev-3509	414	7	civil	civil	ADJ
inlawrev-3509	414	8	rights	right	NOUN
inlawrev-3509	414	9	act	act	NOUN
inlawrev-3509	414	10	of	of	ADP
inlawrev-3509	414	11	1964	1964	NUM
inlawrev-3509	414	12	§	§	PROPN
inlawrev-3509	414	13	§	§	PROPN
inlawrev-3509	414	14	703	703	NUM
inlawrev-3509	414	15	,	,	PUNCT
inlawrev-3509	414	16	704	704	NUM
inlawrev-3509	414	17	,	,	PUNCT
inlawrev-3509	414	18	717	717	NUM
inlawrev-3509	414	19	,	,	PUNCT
inlawrev-3509	414	20	42	42	NUM
inlawrev-3509	414	21	u.s.c	u.s.c	ADJ
inlawrev-3509	414	22	.	.	PUNCT
inlawrev-3509	415	1	2000e-2	2000e-2	NUM
inlawrev-3509	415	2	,	,	PUNCT
inlawrev-3509	415	3	2000e-3	2000e-3	NUM
inlawrev-3509	415	4	,	,	PUNCT
inlawrev-3509	415	5	2000e-16	2000e-16	NUM
inlawrev-3509	415	6	(	(	PUNCT
inlawrev-3509	415	7	1994	1994	NUM
inlawrev-3509	415	8	&	&	CCONJ
inlawrev-3509	415	9	supp	supp	PROPN
inlawrev-3509	415	10	.	.	PUNCT
inlawrev-3509	416	1	v	v	ADP
inlawrev-3509	416	2	1999	1999	NUM
inlawrev-3509	416	3	)	)	PUNCT
inlawrev-3509	416	4	;	;	PUNCT
inlawrev-3509	416	5	fair	fair	ADJ
inlawrev-3509	416	6	housing	housing	PROPN
inlawrev-3509	416	7	act	act	PROPN
inlawrev-3509	416	8	§	§	PROPN
inlawrev-3509	416	9	§	§	PROPN
inlawrev-3509	416	10	804	804	NUM
inlawrev-3509	416	11	,	,	PUNCT
inlawrev-3509	416	12	805	805	NUM
inlawrev-3509	416	13	,	,	PUNCT
inlawrev-3509	416	14	806	806	NUM
inlawrev-3509	416	15	,	,	PUNCT
inlawrev-3509	416	16	808	808	NUM
inlawrev-3509	416	17	,	,	PUNCT
inlawrev-3509	416	18	818	818	NUM
inlawrev-3509	416	19	,	,	PUNCT
inlawrev-3509	416	20	42	42	NUM
inlawrev-3509	416	21	u.s.c	u.s.c	ADJ
inlawrev-3509	416	22	.	.	PUNCT
inlawrev-3509	417	1	§	§	PROPN
inlawrev-3509	417	2	§	§	PROPN
inlawrev-3509	417	3	3604	3604	NUM
inlawrev-3509	417	4	,	,	PUNCT
inlawrev-3509	417	5	3605	3605	NUM
inlawrev-3509	417	6	,	,	PUNCT
inlawrev-3509	417	7	3606	3606	NUM
inlawrev-3509	417	8	,	,	PUNCT
inlawrev-3509	417	9	3608	3608	NUM
inlawrev-3509	417	10	,	,	PUNCT
inlawrev-3509	417	11	3617	3617	NUM
inlawrev-3509	417	12	(	(	PUNCT
inlawrev-3509	417	13	1994	1994	NUM
inlawrev-3509	417	14	&	&	CCONJ
inlawrev-3509	417	15	supp	supp	PROPN
inlawrev-3509	417	16	.	.	PUNCT
inlawrev-3509	418	1	v	v	ADP
inlawrev-3509	418	2	1999	1999	NUM
inlawrev-3509	418	3	)	)	PUNCT
inlawrev-3509	418	4	;	;	PUNCT
inlawrev-3509	418	5	americans	americans	PROPN
inlawrev-3509	418	6	with	with	ADP
inlawrev-3509	418	7	disabilities	disability	NOUN
inlawrev-3509	418	8	act	act	NOUN
inlawrev-3509	418	9	of	of	ADP
inlawrev-3509	418	10	1990§§	1990§§	NUM
inlawrev-3509	418	11	102	102	NUM
inlawrev-3509	418	12	,	,	PUNCT
inlawrev-3509	418	13	202	202	NUM
inlawrev-3509	418	14	,	,	PUNCT
inlawrev-3509	418	15	302	302	NUM
inlawrev-3509	418	16	,	,	PUNCT
inlawrev-3509	418	17	503	503	NUM
inlawrev-3509	418	18	,	,	PUNCT
inlawrev-3509	418	19	42	42	NUM
inlawrev-3509	418	20	u.s.c	u.s.c	ADJ
inlawrev-3509	418	21	.	.	PUNCT
inlawrev-3509	419	1	§	§	PROPN
inlawrev-3509	419	2	§	§	PROPN
inlawrev-3509	419	3	12112	12112	NUM
inlawrev-3509	419	4	,	,	PUNCT
inlawrev-3509	419	5	12132	12132	NUM
inlawrev-3509	419	6	,	,	PUNCT
inlawrev-3509	419	7	121	121	NUM
inlawrev-3509	419	8	82	82	NUM
inlawrev-3509	419	9	,	,	PUNCT
inlawrev-3509	419	10	12203	12203	NUM
inlawrev-3509	419	11	(	(	PUNCT
inlawrev-3509	419	12	1994	1994	NUM
inlawrev-3509	419	13	&	&	CCONJ
inlawrev-3509	419	14	supp	supp	PROPN
inlawrev-3509	419	15	.	.	PUNCT
inlawrev-3509	420	1	v	v	ADP
inlawrev-3509	420	2	1999	1999	NUM
inlawrev-3509	420	3	)	)	PUNCT
inlawrev-3509	420	4	;	;	PUNCT
inlawrev-3509	420	5	violence	violence	NOUN
inlawrev-3509	420	6	against	against	ADP
inlawrev-3509	420	7	women	woman	NOUN
inlawrev-3509	420	8	act	act	PROPN
inlawrev-3509	420	9	of	of	ADP
inlawrev-3509	420	10	1994	1994	NUM
inlawrev-3509	420	11	§	§	PROPN
inlawrev-3509	420	12	40302	40302	NUM
inlawrev-3509	420	13	,	,	PUNCT
inlawrev-3509	420	14	42	42	NUM
inlawrev-3509	420	15	u.s.c	u.s.c	ADJ
inlawrev-3509	420	16	.	.	PUNCT
inlawrev-3509	421	1	§	§	PROPN
inlawrev-3509	421	2	13981	13981	NUM
inlawrev-3509	421	3	(	(	PUNCT
inlawrev-3509	421	4	1994	1994	NUM
inlawrev-3509	421	5	&	&	CCONJ
inlawrev-3509	421	6	supp	supp	PROPN
inlawrev-3509	421	7	.	.	PUNCT
inlawrev-3509	422	1	v	v	ADP
inlawrev-3509	422	2	1999	1999	NUM
inlawrev-3509	422	3	)	)	PUNCT
inlawrev-3509	422	4	.	.	PUNCT
inlawrev-3509	423	1	the	the	DET
inlawrev-3509	423	2	above	above	ADJ
inlawrev-3509	423	3	statutes	statute	NOUN
inlawrev-3509	423	4	are	be	AUX
inlawrev-3509	423	5	some	some	DET
inlawrev-3509	423	6	ofthose	ofthose	NOUN
inlawrev-3509	423	7	listed	list	VERB
inlawrev-3509	423	8	in	in	ADP
inlawrev-3509	423	9	senate	senate	PROPN
inlawrev-3509	423	10	bill	bill	PROPN
inlawrev-3509	423	11	2887	2887	NUM
inlawrev-3509	423	12	,	,	PUNCT
inlawrev-3509	423	13	civil	civil	ADJ
inlawrev-3509	423	14	rights	right	NOUN
inlawrev-3509	423	15	tax	tax	NOUN
inlawrev-3509	423	16	fairness	fairness	NOUN
inlawrev-3509	423	17	act	act	NOUN
inlawrev-3509	423	18	of	of	ADP
inlawrev-3509	423	19	2000	2000	NUM
inlawrev-3509	423	20	,	,	PUNCT
inlawrev-3509	423	21	that	that	PRON
inlawrev-3509	423	22	seeks	seek	VERB
inlawrev-3509	423	23	to	to	PART
inlawrev-3509	423	24	amend	amend	VERB
inlawrev-3509	423	25	the	the	DET
inlawrev-3509	423	26	code	code	NOUN
inlawrev-3509	423	27	to	to	PART
inlawrev-3509	423	28	allow	allow	VERB
inlawrev-3509	423	29	civil	civil	ADJ
inlawrev-3509	423	30	rights	right	NOUN
inlawrev-3509	423	31	plaintiffs	plaintiff	NOUN
inlawrev-3509	423	32	to	to	PART
inlawrev-3509	423	33	exclude	exclude	VERB
inlawrev-3509	423	34	all	all	DET
inlawrev-3509	423	35	damage	damage	NOUN
inlawrev-3509	423	36	amounts	amount	NOUN
inlawrev-3509	423	37	received	receive	VERB
inlawrev-3509	423	38	on	on	ADP
inlawrev-3509	423	39	account	account	NOUN
inlawrev-3509	423	40	of	of	ADP
inlawrev-3509	423	41	"	"	PUNCT
inlawrev-3509	423	42	unlawful	unlawful	ADJ
inlawrev-3509	423	43	discrimination	discrimination	NOUN
inlawrev-3509	423	44	"	"	PUNCT
inlawrev-3509	423	45	from	from	ADP
inlawrev-3509	423	46	their	their	PRON
inlawrev-3509	423	47	gross	gross	ADJ
inlawrev-3509	423	48	income	income	NOUN
inlawrev-3509	423	49	.	.	PUNCT
inlawrev-3509	424	1	see	see	VERB
inlawrev-3509	424	2	s.	s.	PROPN
inlawrev-3509	424	3	2887	2887	NUM
inlawrev-3509	424	4	,	,	PUNCT
inlawrev-3509	424	5	106th	106th	ADJ
inlawrev-3509	424	6	cong	cong	NOUN
inlawrev-3509	424	7	.	.	PUNCT
inlawrev-3509	425	1	§	§	PROPN
inlawrev-3509	425	2	2	2	NUM
inlawrev-3509	425	3	(	(	PUNCT
inlawrev-3509	425	4	2000	2000	NUM
inlawrev-3509	425	5	)	)	PUNCT
inlawrev-3509	425	6	.	.	PUNCT
inlawrev-3509	426	1	100	100	NUM
inlawrev-3509	426	2	.	.	X
inlawrev-3509	426	3	146	146	NUM
inlawrev-3509	426	4	cong	cong	NOUN
inlawrev-3509	426	5	.	.	PUNCT
inlawrev-3509	427	1	rec	rec	AUX
inlawrev-3509	427	2	.	.	PUNCT
inlawrev-3509	427	3	s7160	s7160	NOUN
inlawrev-3509	427	4	-	-	PUNCT
inlawrev-3509	427	5	03	03	NUM
inlawrev-3509	427	6	,	,	PUNCT
inlawrev-3509	427	7	*	*	PUNCT
inlawrev-3509	427	8	s7162	s7162	VERB
inlawrev-3509	427	9	-	-	SYM
inlawrev-3509	427	10	64	64	NUM
inlawrev-3509	427	11	(	(	PUNCT
inlawrev-3509	427	12	statement	statement	NOUN
inlawrev-3509	427	13	by	by	ADP
inlawrev-3509	427	14	sen	sen	PROPN
inlawrev-3509	427	15	.	.	PROPN
inlawrev-3509	427	16	grassley	grassley	PROPN
inlawrev-3509	427	17	)	)	PUNCT
inlawrev-3509	427	18	.	.	PUNCT
inlawrev-3509	428	1	101	101	NUM
inlawrev-3509	428	2	.	.	PUNCT
inlawrev-3509	429	1	i	i	PRON
inlawrev-3509	429	2	d.	d.	PROPN
inlawrev-3509	429	3	(	(	PUNCT
inlawrev-3509	429	4	citing	cite	VERB
inlawrev-3509	429	5	a	a	DET
inlawrev-3509	429	6	letter	letter	NOUN
inlawrev-3509	429	7	from	from	ADP
inlawrev-3509	429	8	victoria	victoria	PROPN
inlawrev-3509	429	9	herring	herring	PROPN
inlawrev-3509	429	10	,	,	PUNCT
inlawrev-3509	429	11	attomey	attomey	PROPN
inlawrev-3509	429	12	,	,	PUNCT
inlawrev-3509	429	13	to	to	ADP
inlawrev-3509	429	14	charles	charles	PROPN
inlawrev-3509	429	15	grassley	grassley	PROPN
inlawrev-3509	429	16	,	,	PUNCT
inlawrev-3509	429	17	senator	senator	PROPN
inlawrev-3509	429	18	,	,	PUNCT
inlawrev-3509	429	19	u.s	u.s	PROPN
inlawrev-3509	429	20	.	.	PROPN
inlawrev-3509	429	21	senate	senate	PROPN
inlawrev-3509	429	22	and	and	CCONJ
inlawrev-3509	429	23	tom	tom	PROPN
inlawrev-3509	429	24	harkin	harkin	PROPN
inlawrev-3509	429	25	,	,	PUNCT
inlawrev-3509	429	26	senator	senator	PROPN
inlawrev-3509	429	27	,	,	PUNCT
inlawrev-3509	429	28	u.s	u.s	PROPN
inlawrev-3509	429	29	.	.	PROPN
inlawrev-3509	429	30	senate	senate	PROPN
inlawrev-3509	429	31	(	(	PUNCT
inlawrev-3509	429	32	nov	nov	PROPN
inlawrev-3509	429	33	.	.	PROPN
inlawrev-3509	429	34	30	30	NUM
inlawrev-3509	429	35	,	,	PUNCT
inlawrev-3509	429	36	1999	1999	NUM
inlawrev-3509	429	37	)	)	PUNCT
inlawrev-3509	429	38	)	)	PUNCT
inlawrev-3509	429	39	.	.	PUNCT
inlawrev-3509	430	1	1	1	NUM
inlawrev-3509	430	2	02	02	NUM
inlawrev-3509	430	3	.	.	PUNCT
inlawrev-3509	431	1	i	i	PRON
inlawrev-3509	431	2	d.	d.	PROPN
inlawrev-3509	431	3	;	;	PUNCT
inlawrev-3509	431	4	see	see	AUX
inlawrev-3509	431	5	also	also	ADV
inlawrev-3509	431	6	briefofamici	briefofamici	VERB
inlawrev-3509	431	7	curiae	curiae	NOUN
inlawrev-3509	431	8	nat'l	nat'l	NOUN
inlawrev-3509	431	9	employment	employment	NOUN
inlawrev-3509	431	10	lawyers	lawyer	NOUN
inlawrev-3509	431	11	ass'n	ass'n	PROPN
inlawrev-3509	431	12	,	,	PUNCT
inlawrev-3509	431	13	et	et	PROPN
inlawrev-3509	431	14	al	al	PROPN
inlawrev-3509	431	15	.	.	PUNCT
inlawrev-3509	432	1	at	at	ADP
inlawrev-3509	432	2	5	5	NUM
inlawrev-3509	432	3	,	,	PUNCT
inlawrev-3509	432	4	sinyard	sinyard	NOUN
inlawrev-3509	432	5	v.	v.	ADP
inlawrev-3509	432	6	comm'r	comm'r	PROPN
inlawrev-3509	432	7	,	,	PUNCT
inlawrev-3509	432	8	76	76	NUM
inlawrev-3509	432	9	t.c.m	t.c.m	NOUN
inlawrev-3509	432	10	.	.	PUNCT
inlawrev-3509	433	1	(	(	PUNCT
inlawrev-3509	433	2	cch	cch	NOUN
inlawrev-3509	433	3	)	)	PUNCT
inlawrev-3509	433	4	654	654	NUM
inlawrev-3509	433	5	(	(	PUNCT
inlawrev-3509	433	6	1	1	NUM
inlawrev-3509	433	7	998	998	NUM
inlawrev-3509	433	8	)	)	PUNCT
inlawrev-3509	433	9	(	(	PUNCT
inlawrev-3509	433	10	citing	cite	VERB
inlawrev-3509	433	11	newman	newman	PROPN
inlawrev-3509	433	12	v.	v.	PROPN
inlawrev-3509	433	13	piggie	piggie	PROPN
inlawrev-3509	433	14	park	park	NOUN
inlawrev-3509	433	15	enterprises	enterprise	NOUN
inlawrev-3509	433	16	,	,	PUNCT
inlawrev-3509	433	17	390	390	NUM
inlawrev-3509	433	18	u.s	u.s	PROPN
inlawrev-3509	433	19	.	.	PROPN
inlawrev-3509	433	20	400	400	NUM
inlawrev-3509	433	21	,	,	PUNCT
inlawrev-3509	433	22	402	402	NUM
inlawrev-3509	433	23	(	(	PUNCT
inlawrev-3509	433	24	1	1	NUM
inlawrev-3509	433	25	968	968	NUM
inlawrev-3509	433	26	)	)	PUNCT
inlawrev-3509	433	27	for	for	ADP
inlawrev-3509	433	28	the	the	DET
inlawrev-3509	433	29	proposition	proposition	NOUN
inlawrev-3509	433	30	that	that	SCONJ
inlawrev-3509	433	31	fee	fee	NOUN
inlawrev-3509	433	32	-	-	PUNCT
inlawrev-3509	433	33	shifting	shift	VERB
inlawrev-3509	433	34	provisions	provision	NOUN
inlawrev-3509	433	35	ofcivil	ofcivil	ADJ
inlawrev-3509	433	36	rights	right	NOUN
inlawrev-3509	433	37	laws	law	NOUN
inlawrev-3509	433	38	encourage	encourage	VERB
inlawrev-3509	433	39	the	the	DET
inlawrev-3509	433	40	victim	victim	NOUN
inlawrev-3509	433	41	of	of	ADP
inlawrev-3509	433	42	discrimination	discrimination	NOUN
inlawrev-3509	433	43	to	to	PART
inlawrev-3509	433	44	act	act	VERB
inlawrev-3509	433	45	"	"	PUNCT
inlawrev-3509	433	46	as	as	ADP
inlawrev-3509	433	47	a	a	DET
inlawrev-3509	433	48	'	'	PUNCT
inlawrev-3509	433	49	private	private	ADJ
inlawrev-3509	433	50	attomey	attomey	ADJ
inlawrev-3509	433	51	general	general	NOUN
inlawrev-3509	433	52	'	'	PUNCT
inlawrev-3509	433	53	vindicating	vindicate	VERB
inlawrev-3509	433	54	a	a	DET
inlawrev-3509	433	55	policy	policy	NOUN
inlawrev-3509	433	56	that	that	PRON
inlawrev-3509	433	57	congress	congress	PROPN
inlawrev-3509	433	58	considered	consider	VERB
inlawrev-3509	433	59	of	of	ADP
inlawrev-3509	433	60	the	the	DET
inlawrev-3509	433	61	highest	high	ADJ
inlawrev-3509	433	62	priority	priority	NOUN
inlawrev-3509	433	63	.	.	PUNCT
inlawrev-3509	433	64	"	"	PUNCT
inlawrev-3509	433	65	)	)	PUNCT
inlawrev-3509	433	66	.	.	PUNCT
inlawrev-3509	434	1	103	103	NUM
inlawrev-3509	434	2	.	.	PUNCT
inlawrev-3509	435	1	it	it	PRON
inlawrev-3509	435	2	seems	seem	VERB
inlawrev-3509	435	3	unjustifiable	unjustifiable	ADJ
inlawrev-3509	435	4	to	to	PART
inlawrev-3509	435	5	prevent	prevent	VERB
inlawrev-3509	435	6	plaintiffs	plaintiff	NOUN
inlawrev-3509	435	7	from	from	ADP
inlawrev-3509	435	8	excluding	exclude	VERB
inlawrev-3509	435	9	such	such	ADJ
inlawrev-3509	435	10	recovery	recovery	NOUN
inlawrev-3509	435	11	from	from	ADP
inlawrev-3509	435	12	their	their	PRON
inlawrev-3509	435	13	gross	gross	ADJ
inlawrev-3509	435	14	260	260	NUM
inlawrev-3509	435	15	indiana	indiana	PROPN
inlawrev-3509	435	16	law	law	PROPN
inlawrev-3509	435	17	review	review	NOUN
inlawrev-3509	435	18	.	.	PUNCT
inlawrev-3509	436	1	[	[	X
inlawrev-3509	436	2	vol	vol	NOUN
inlawrev-3509	436	3	.	.	PUNCT
inlawrev-3509	437	1	35:245	35:245	NUM
inlawrev-3509	437	2	nevertheless	nevertheless	ADV
inlawrev-3509	437	3	,	,	PUNCT
inlawrev-3509	437	4	at	at	ADP
inlawrev-3509	437	5	the	the	DET
inlawrev-3509	437	6	very	very	ADV
inlawrev-3509	437	7	least	least	ADJ
inlawrev-3509	437	8	,	,	PUNCT
inlawrev-3509	437	9	the	the	DET
inlawrev-3509	437	10	code	code	NOUN
inlawrev-3509	437	11	should	should	AUX
inlawrev-3509	437	12	be	be	AUX
inlawrev-3509	437	13	amended	amend	VERB
inlawrev-3509	437	14	to	to	PART
inlawrev-3509	437	15	allow	allow	VERB
inlawrev-3509	437	16	victims	victim	NOUN
inlawrev-3509	437	17	of	of	ADP
inlawrev-3509	437	18	civil	civil	ADJ
inlawrev-3509	437	19	rights	right	NOUN
inlawrev-3509	437	20	violations	violation	NOUN
inlawrev-3509	437	21	to	to	PART
inlawrev-3509	437	22	exclude	exclude	VERB
inlawrev-3509	437	23	(	(	PUNCT
inlawrev-3509	437	24	or	or	CCONJ
inlawrev-3509	437	25	fully	fully	ADV
inlawrev-3509	437	26	deduct	deduct	VERB
inlawrev-3509	437	27	)	)	PUNCT
inlawrev-3509	437	28	the	the	DET
inlawrev-3509	437	29	attorney	attorney	NOUN
inlawrev-3509	437	30	fees	fee	NOUN
inlawrev-3509	437	31	portion	portion	PROPN
inlawrev-3509	437	32	ofthe	ofthe	PROPN
inlawrev-3509	437	33	award	award	PROPN
inlawrev-3509	437	34	to	to	PART
inlawrev-3509	437	35	avoid	avoid	VERB
inlawrev-3509	437	36	the	the	DET
inlawrev-3509	437	37	consequences	consequence	NOUN
inlawrev-3509	437	38	ofthe	ofthe	VERB
inlawrev-3509	437	39	miscellaneous	miscellaneous	ADJ
inlawrev-3509	437	40	itemized	itemize	VERB
inlawrev-3509	437	41	deduction	deduction	NOUN
inlawrev-3509	437	42	and	and	CCONJ
inlawrev-3509	437	43	the	the	DET
inlawrev-3509	437	44	amt	amt	PROPN
inlawrev-3509	437	45	combination	combination	NOUN
inlawrev-3509	437	46	that	that	PRON
inlawrev-3509	437	47	may	may	AUX
inlawrev-3509	437	48	render	render	VERB
inlawrev-3509	437	49	their	their	PRON
inlawrev-3509	437	50	award	award	NOUN
inlawrev-3509	437	51	de	de	ADP
inlawrev-3509	437	52	minimus	minimus	PROPN
inlawrev-3509	437	53	once	once	SCONJ
inlawrev-3509	437	54	attorney	attorney	NOUN
inlawrev-3509	437	55	fees	fee	NOUN
inlawrev-3509	437	56	and	and	CCONJ
inlawrev-3509	437	57	taxes	taxis	NOUN
inlawrev-3509	437	58	have	have	AUX
inlawrev-3509	437	59	been	be	AUX
inlawrev-3509	437	60	paid.^^	paid.^^	NOUN
inlawrev-3509	438	1	5	5	NUM
inlawrev-3509	438	2	.	.	PUNCT
inlawrev-3509	439	1	a	a	DET
inlawrev-3509	439	2	plugfor	plugfor	NOUN
inlawrev-3509	439	3	the	the	DET
inlawrev-3509	439	4	floodgates	floodgate	NOUN
inlawrev-3509	439	5	oflitigation.—the	oflitigation.—the	ADJ
inlawrev-3509	439	6	solution	solution	NOUN
inlawrev-3509	439	7	advocated	advocate	VERB
inlawrev-3509	439	8	in	in	ADP
inlawrev-3509	439	9	this	this	DET
inlawrev-3509	439	10	note	note	NOUN
inlawrev-3509	439	11	would	would	AUX
inlawrev-3509	439	12	put	put	VERB
inlawrev-3509	439	13	an	an	DET
inlawrev-3509	439	14	end	end	NOUN
inlawrev-3509	439	15	to	to	ADP
inlawrev-3509	439	16	the	the	DET
inlawrev-3509	439	17	incessant	incessant	ADJ
inlawrev-3509	439	18	litigation	litigation	NOUN
inlawrev-3509	439	19	that	that	PRON
inlawrev-3509	439	20	arises	arise	VERB
inlawrev-3509	439	21	from	from	ADP
inlawrev-3509	439	22	the	the	DET
inlawrev-3509	439	23	current	current	ADJ
inlawrev-3509	439	24	conflict	conflict	NOUN
inlawrev-3509	439	25	.	.	PUNCT
inlawrev-3509	440	1	exclusion	exclusion	NOUN
inlawrev-3509	440	2	or	or	CCONJ
inlawrev-3509	440	3	full	full	ADJ
inlawrev-3509	440	4	deductibility	deductibility	NOUN
inlawrev-3509	440	5	ofattorney	ofattorney	NOUN
inlawrev-3509	440	6	fees	fee	NOUN
inlawrev-3509	440	7	awarded	award	VERB
inlawrev-3509	440	8	in	in	ADP
inlawrev-3509	440	9	nonphysical	nonphysical	ADJ
inlawrev-3509	440	10	injury	injury	NOUN
inlawrev-3509	440	11	claims	claim	NOUN
inlawrev-3509	440	12	would	would	AUX
inlawrev-3509	440	13	encourage	encourage	VERB
inlawrev-3509	440	14	settlement	settlement	NOUN
inlawrev-3509	440	15	.	.	PUNCT
inlawrev-3509	441	1	the	the	DET
inlawrev-3509	441	2	current	current	ADJ
inlawrev-3509	441	3	tax	tax	NOUN
inlawrev-3509	441	4	treatment	treatment	NOUN
inlawrev-3509	441	5	ofattorney	ofattorney	NOUN
inlawrev-3509	441	6	fees	fee	NOUN
inlawrev-3509	441	7	fosters	foster	VERB
inlawrev-3509	441	8	an	an	DET
inlawrev-3509	441	9	environment	environment	NOUN
inlawrev-3509	441	10	wherein	wherein	SCONJ
inlawrev-3509	441	11	fewer	few	ADJ
inlawrev-3509	441	12	claims	claim	NOUN
inlawrev-3509	441	13	are	be	AUX
inlawrev-3509	441	14	settled	settle	VERB
inlawrev-3509	441	15	because	because	SCONJ
inlawrev-3509	441	16	plaintiffs	plaintiff	NOUN
inlawrev-3509	441	17	have	have	VERB
inlawrev-3509	441	18	a	a	DET
inlawrev-3509	441	19	"	"	PUNCT
inlawrev-3509	441	20	net	net	ADJ
inlawrev-3509	441	21	"	"	PUNCT
inlawrev-3509	441	22	recovery	recovery	NOUN
inlawrev-3509	441	23	in	in	ADP
inlawrev-3509	441	24	mind	mind	NOUN
inlawrev-3509	441	25	.	.	PUNCT
inlawrev-3509	441	26	'	'	PUNCT
inlawrev-3509	442	1	°	°	NOUN
inlawrev-3509	442	2	^	^	PUNCT
inlawrev-3509	442	3	the	the	DET
inlawrev-3509	442	4	attorney	attorney	NOUN
inlawrev-3509	442	5	for	for	ADP
inlawrev-3509	442	6	a	a	DET
inlawrev-3509	442	7	nonphysical	nonphysical	ADJ
inlawrev-3509	442	8	injury	injury	NOUN
inlawrev-3509	442	9	plaintiff	plaintiff	NOUN
inlawrev-3509	442	10	will	will	AUX
inlawrev-3509	442	11	of	of	ADP
inlawrev-3509	442	12	course	course	NOUN
inlawrev-3509	442	13	seek	seek	VERB
inlawrev-3509	442	14	this	this	DET
inlawrev-3509	442	15	net	net	ADJ
inlawrev-3509	442	16	recovery	recovery	NOUN
inlawrev-3509	442	17	for	for	ADP
inlawrev-3509	442	18	her	her	PRON
inlawrev-3509	442	19	client	client	NOUN
inlawrev-3509	442	20	.	.	PUNCT
inlawrev-3509	443	1	however	however	ADV
inlawrev-3509	443	2	,	,	PUNCT
inlawrev-3509	443	3	according	accord	VERB
inlawrev-3509	443	4	to	to	ADP
inlawrev-3509	443	5	some	some	DET
inlawrev-3509	443	6	courts	court	NOUN
inlawrev-3509	443	7	'	'	PART
inlawrev-3509	443	8	interpretation	interpretation	NOUN
inlawrev-3509	443	9	of	of	ADP
inlawrev-3509	443	10	the	the	DET
inlawrev-3509	443	11	code	code	NOUN
inlawrev-3509	443	12	,	,	PUNCT
inlawrev-3509	443	13	the	the	DET
inlawrev-3509	443	14	tax	tax	NOUN
inlawrev-3509	443	15	treatment	treatment	NOUN
inlawrev-3509	443	16	of	of	ADP
inlawrev-3509	443	17	the	the	DET
inlawrev-3509	443	18	attorney	attorney	NOUN
inlawrev-3509	443	19	fee	fee	NOUN
inlawrev-3509	443	20	portion	portion	NOUN
inlawrev-3509	443	21	of	of	ADP
inlawrev-3509	443	22	a	a	DET
inlawrev-3509	443	23	client	client	NOUN
inlawrev-3509	443	24	's	's	PART
inlawrev-3509	443	25	settlement	settlement	NOUN
inlawrev-3509	443	26	forces	force	NOUN
inlawrev-3509	443	27	the	the	DET
inlawrev-3509	443	28	plaintiffto	plaintiffto	NOUN
inlawrev-3509	443	29	ask	ask	VERB
inlawrev-3509	443	30	for	for	ADP
inlawrev-3509	443	31	more	more	ADJ
inlawrev-3509	443	32	than	than	SCONJ
inlawrev-3509	443	33	would	would	AUX
inlawrev-3509	443	34	otherwise	otherwise	ADV
inlawrev-3509	443	35	be	be	AUX
inlawrev-3509	443	36	offered	offer	VERB
inlawrev-3509	443	37	in	in	ADP
inlawrev-3509	443	38	settlement	settlement	NOUN
inlawrev-3509	443	39	negotiation	negotiation	NOUN
inlawrev-3509	443	40	.	.	PUNCT
inlawrev-3509	444	1	thus	thus	ADV
inlawrev-3509	444	2	,	,	PUNCT
inlawrev-3509	444	3	nonphysical	nonphysical	ADJ
inlawrev-3509	444	4	injury	injury	NOUN
inlawrev-3509	444	5	plaintiffs	plaintiff	NOUN
inlawrev-3509	444	6	and	and	CCONJ
inlawrev-3509	444	7	defendants	defendant	NOUN
inlawrev-3509	444	8	are	be	AUX
inlawrev-3509	444	9	unable	unable	ADJ
inlawrev-3509	444	10	to	to	PART
inlawrev-3509	444	11	settle	settle	VERB
inlawrev-3509	444	12	claims	claim	NOUN
inlawrev-3509	444	13	as	as	ADP
inlawrev-3509	444	14	effectively	effectively	ADV
inlawrev-3509	444	15	because	because	SCONJ
inlawrev-3509	444	16	the	the	DET
inlawrev-3509	444	17	tax	tax	NOUN
inlawrev-3509	444	18	consequences	consequence	NOUN
inlawrev-3509	444	19	deplete	deplete	VERB
inlawrev-3509	444	20	a	a	DET
inlawrev-3509	444	21	substantial	substantial	ADJ
inlawrev-3509	444	22	portion	portion	NOUN
inlawrev-3509	444	23	of	of	ADP
inlawrev-3509	444	24	a	a	DET
inlawrev-3509	444	25	civil	civil	ADJ
inlawrev-3509	444	26	rights	right	NOUN
inlawrev-3509	444	27	plaintiffs	plaintiff	NOUN
inlawrev-3509	444	28	recovery.^*^	recovery.^*^	NOUN
inlawrev-3509	444	29	"	"	PUNCT
inlawrev-3509	444	30	because	because	SCONJ
inlawrev-3509	444	31	of	of	ADP
inlawrev-3509	444	32	the	the	DET
inlawrev-3509	444	33	tax	tax	NOUN
inlawrev-3509	444	34	bite	bite	NOUN
inlawrev-3509	444	35	,	,	PUNCT
inlawrev-3509	444	36	businesses	business	NOUN
inlawrev-3509	444	37	have	have	VERB
inlawrev-3509	444	38	to	to	PART
inlawrev-3509	444	39	pay	pay	VERB
inlawrev-3509	444	40	more	more	ADJ
inlawrev-3509	444	41	or	or	CCONJ
inlawrev-3509	444	42	individuals	individual	NOUN
inlawrev-3509	444	43	have	have	VERB
inlawrev-3509	444	44	to	to	PART
inlawrev-3509	444	45	take	take	VERB
inlawrev-3509	444	46	less	less	ADJ
inlawrev-3509	444	47	to	to	PART
inlawrev-3509	444	48	get	get	VERB
inlawrev-3509	444	49	settlements	settlement	NOUN
inlawrev-3509	444	50	,	,	PUNCT
inlawrev-3509	444	51	or	or	CCONJ
inlawrev-3509	444	52	there	there	PRON
inlawrev-3509	444	53	are	be	VERB
inlawrev-3509	444	54	no	no	DET
inlawrev-3509	444	55	settlements	settlement	NOUN
inlawrev-3509	444	56	.	.	PUNCT
inlawrev-3509	445	1	a	a	DET
inlawrev-3509	445	2	lot	lot	NOUN
inlawrev-3509	445	3	ofcases	ofcase	NOUN
inlawrev-3509	445	4	are	be	AUX
inlawrev-3509	445	5	on	on	ADP
inlawrev-3509	445	6	the	the	DET
inlawrev-3509	445	7	docket	docket	NOUN
inlawrev-3509	445	8	longer	long	ADV
inlawrev-3509	445	9	,	,	PUNCT
inlawrev-3509	445	10	and	and	CCONJ
inlawrev-3509	445	11	there	there	PRON
inlawrev-3509	445	12	are	be	VERB
inlawrev-3509	445	13	more	more	ADJ
inlawrev-3509	445	14	trials	trial	NOUN
inlawrev-3509	445	15	.	.	PUNCT
inlawrev-3509	445	16	"	"	PUNCT
inlawrev-3509	446	1	'	'	PUNCT
inlawrev-3509	446	2	°	°	NOUN
inlawrev-3509	446	3	^	^	PUNCT
inlawrev-3509	446	4	a	a	DET
inlawrev-3509	446	5	plaintiffs	plaintiff	NOUN
inlawrev-3509	446	6	net	net	ADJ
inlawrev-3509	446	7	recovery	recovery	NOUN
inlawrev-3509	446	8	,	,	PUNCT
inlawrev-3509	446	9	once	once	ADV
inlawrev-3509	446	10	reduced	reduce	VERB
inlawrev-3509	446	11	by	by	ADP
inlawrev-3509	446	12	the	the	DET
inlawrev-3509	446	13	tax	tax	NOUN
inlawrev-3509	446	14	consequences	consequence	NOUN
inlawrev-3509	446	15	ofthe	ofthe	VERB
inlawrev-3509	446	16	miscellaneous	miscellaneous	ADJ
inlawrev-3509	446	17	itemized	itemize	VERB
inlawrev-3509	446	18	deduction	deduction	NOUN
inlawrev-3509	446	19	and	and	CCONJ
inlawrev-3509	446	20	the	the	DET
inlawrev-3509	446	21	amt	amt	PROPN
inlawrev-3509	446	22	leave	leave	VERB
inlawrev-3509	446	23	"	"	PUNCT
inlawrev-3509	446	24	attorneys	attorney	NOUN
inlawrev-3509	446	25	for	for	ADP
inlawrev-3509	446	26	both	both	DET
inlawrev-3509	446	27	sides	side	NOUN
inlawrev-3509	446	28	attempting	attempt	VERB
inlawrev-3509	446	29	to	to	PART
inlawrev-3509	446	30	reach	reach	VERB
inlawrev-3509	446	31	a	a	DET
inlawrev-3509	446	32	solution	solution	NOUN
inlawrev-3509	446	33	that	that	PRON
inlawrev-3509	446	34	has	have	AUX
inlawrev-3509	446	35	become	become	VERB
inlawrev-3509	446	36	nearly	nearly	ADV
inlawrev-3509	446	37	impossible	impossible	ADJ
inlawrev-3509	446	38	.	.	PUNCT
inlawrev-3509	447	1	"'^	"'^	NUM
inlawrev-3509	447	2	*	*	PUNCT
inlawrev-3509	447	3	moreover	moreover	ADV
inlawrev-3509	447	4	,	,	PUNCT
inlawrev-3509	447	5	public	public	ADJ
inlawrev-3509	447	6	policy	policy	NOUN
inlawrev-3509	447	7	favors	favor	VERB
inlawrev-3509	447	8	the	the	DET
inlawrev-3509	447	9	pre	pre	ADJ
inlawrev-3509	447	10	-	-	ADJ
inlawrev-3509	447	11	trial	trial	ADJ
inlawrev-3509	447	12	income	income	NOUN
inlawrev-3509	447	13	.	.	PUNCT
inlawrev-3509	448	1	in	in	ADP
inlawrev-3509	448	2	so	so	ADV
inlawrev-3509	448	3	doing	do	VERB
inlawrev-3509	448	4	,	,	PUNCT
inlawrev-3509	448	5	congress	congress	PROPN
inlawrev-3509	448	6	implies	imply	VERB
inlawrev-3509	448	7	that	that	SCONJ
inlawrev-3509	448	8	unlawful	unlawful	ADJ
inlawrev-3509	448	9	discrimination	discrimination	NOUN
inlawrev-3509	448	10	is	be	AUX
inlawrev-3509	448	11	a	a	DET
inlawrev-3509	448	12	less	less	ADV
inlawrev-3509	448	13	harmful	harmful	ADJ
inlawrev-3509	448	14	or	or	CCONJ
inlawrev-3509	448	15	egregious	egregious	ADJ
inlawrev-3509	448	16	personal	personal	ADJ
inlawrev-3509	448	17	injury	injury	NOUN
inlawrev-3509	448	18	than	than	ADP
inlawrev-3509	448	19	physical	physical	ADJ
inlawrev-3509	448	20	injury	injury	NOUN
inlawrev-3509	448	21	caused	cause	VERB
inlawrev-3509	448	22	by	by	ADP
inlawrev-3509	448	23	negligence	negligence	NOUN
inlawrev-3509	448	24	or	or	CCONJ
inlawrev-3509	448	25	some	some	DET
inlawrev-3509	448	26	other	other	ADJ
inlawrev-3509	448	27	tort	tort	NOUN
inlawrev-3509	448	28	.	.	PUNCT
inlawrev-3509	449	1	congress	congress	PROPN
inlawrev-3509	449	2	'	'	PART
inlawrev-3509	449	3	1996	1996	NUM
inlawrev-3509	449	4	decision	decision	NOUN
inlawrev-3509	449	5	to	to	PART
inlawrev-3509	449	6	amend	amend	VERB
inlawrev-3509	449	7	the	the	DET
inlawrev-3509	449	8	code	code	NOUN
inlawrev-3509	449	9	that	that	PRON
inlawrev-3509	449	10	created	create	VERB
inlawrev-3509	449	11	the	the	DET
inlawrev-3509	449	12	current	current	ADJ
inlawrev-3509	449	13	prohibition	prohibition	NOUN
inlawrev-3509	449	14	is	be	AUX
inlawrev-3509	449	15	contrary	contrary	ADJ
inlawrev-3509	449	16	to	to	ADP
inlawrev-3509	449	17	its	its	PRON
inlawrev-3509	449	18	thirty	thirty	NUM
inlawrev-3509	449	19	-	-	PUNCT
inlawrev-3509	449	20	year	year	NOUN
inlawrev-3509	449	21	policy	policy	NOUN
inlawrev-3509	449	22	of	of	ADP
inlawrev-3509	449	23	providing	provide	VERB
inlawrev-3509	449	24	remedies	remedy	NOUN
inlawrev-3509	449	25	to	to	ADP
inlawrev-3509	449	26	victims	victim	NOUN
inlawrev-3509	449	27	of	of	ADP
inlawrev-3509	449	28	past	past	NOUN
inlawrev-3509	449	29	and	and	CCONJ
inlawrev-3509	449	30	present	present	ADJ
inlawrev-3509	449	31	discrimination	discrimination	NOUN
inlawrev-3509	449	32	.	.	PUNCT
inlawrev-3509	450	1	in	in	ADP
inlawrev-3509	450	2	summary	summary	NOUN
inlawrev-3509	450	3	,	,	PUNCT
inlawrev-3509	450	4	exclusion	exclusion	NOUN
inlawrev-3509	450	5	of	of	ADP
inlawrev-3509	450	6	damages	damage	NOUN
inlawrev-3509	450	7	arising	arise	VERB
inlawrev-3509	450	8	from	from	ADP
inlawrev-3509	450	9	unlawful	unlawful	ADJ
inlawrev-3509	450	10	discrimination	discrimination	NOUN
inlawrev-3509	450	11	reinforces	reinforce	VERB
inlawrev-3509	450	12	the	the	DET
inlawrev-3509	450	13	intent	intent	NOUN
inlawrev-3509	450	14	of	of	ADP
inlawrev-3509	450	15	decades	decade	NOUN
inlawrev-3509	450	16	of	of	ADP
inlawrev-3509	450	17	civil	civil	ADJ
inlawrev-3509	450	18	rights	right	NOUN
inlawrev-3509	450	19	legislation	legislation	NOUN
inlawrev-3509	450	20	and	and	CCONJ
inlawrev-3509	450	21	allows	allow	VERB
inlawrev-3509	450	22	fair	fair	ADJ
inlawrev-3509	450	23	and	and	CCONJ
inlawrev-3509	450	24	appropriate	appropriate	ADJ
inlawrev-3509	450	25	remedies	remedy	NOUN
inlawrev-3509	450	26	for	for	ADP
inlawrev-3509	450	27	discrimination	discrimination	NOUN
inlawrev-3509	450	28	victims	victim	NOUN
inlawrev-3509	450	29	.	.	PUNCT
inlawrev-3509	451	1	see	see	VERB
inlawrev-3509	451	2	146	146	NUM
inlawrev-3509	451	3	cong	cong	NOUN
inlawrev-3509	451	4	.	.	PUNCT
inlawrev-3509	452	1	rec	rec	PROPN
inlawrev-3509	452	2	.	.	PROPN
inlawrev-3509	453	1	s7	s7	VERB
inlawrev-3509	453	2	160	160	NUM
inlawrev-3509	453	3	-	-	SYM
inlawrev-3509	453	4	03	03	NUM
inlawrev-3509	453	5	(	(	PUNCT
inlawrev-3509	453	6	statement	statement	NOUN
inlawrev-3509	453	7	of	of	ADP
inlawrev-3509	453	8	sen	sen	PROPN
inlawrev-3509	453	9	.	.	PROPN
inlawrev-3509	453	10	grassley	grassley	PROPN
inlawrev-3509	453	11	)	)	PUNCT
inlawrev-3509	453	12	.	.	PUNCT
inlawrev-3509	454	1	see	see	VERB
inlawrev-3509	454	2	generally	generally	ADV
inlawrev-3509	454	3	sager	sager	PROPN
inlawrev-3509	454	4	&	&	CCONJ
inlawrev-3509	454	5	cohen	cohen	PROPN
inlawrev-3509	454	6	,	,	PUNCT
inlawrev-3509	454	7	supra	supra	PROPN
inlawrev-3509	454	8	note	note	PROPN
inlawrev-3509	454	9	32	32	NUM
inlawrev-3509	454	10	.	.	NOUN
inlawrev-3509	454	11	1	1	NUM
inlawrev-3509	454	12	04	04	NUM
inlawrev-3509	454	13	.	.	PUNCT
inlawrev-3509	455	1	see	see	VERB
inlawrev-3509	455	2	sager	sager	PROPN
inlawrev-3509	455	3	&	&	CCONJ
inlawrev-3509	455	4	cohen	cohen	PROPN
inlawrev-3509	455	5	,	,	PUNCT
inlawrev-3509	455	6	supra	supra	PROPN
inlawrev-3509	455	7	note	note	PROPN
inlawrev-3509	455	8	32	32	NUM
inlawrev-3509	455	9	,	,	PUNCT
inlawrev-3509	455	10	at	at	ADP
inlawrev-3509	455	11	1	1	NUM
inlawrev-3509	455	12	104	104	NUM
inlawrev-3509	455	13	,	,	PUNCT
inlawrev-3509	455	14	where	where	SCONJ
inlawrev-3509	455	15	they	they	PRON
inlawrev-3509	455	16	argue	argue	VERB
inlawrev-3509	455	17	that	that	SCONJ
inlawrev-3509	455	18	the	the	DET
inlawrev-3509	455	19	tax	tax	NOUN
inlawrev-3509	455	20	law	law	NOUN
inlawrev-3509	455	21	should	should	AUX
inlawrev-3509	455	22	be	be	AUX
inlawrev-3509	455	23	amended	amend	VERB
inlawrev-3509	455	24	to	to	PART
inlawrev-3509	455	25	permit	permit	VERB
inlawrev-3509	455	26	civil	civil	ADJ
inlawrev-3509	455	27	rights	right	NOUN
inlawrev-3509	455	28	plaintiffs	plaintiff	NOUN
inlawrev-3509	455	29	either	either	CCONJ
inlawrev-3509	455	30	to	to	PART
inlawrev-3509	455	31	deduct	deduct	VERB
inlawrev-3509	455	32	fully	fully	ADV
inlawrev-3509	455	33	or	or	CCONJ
inlawrev-3509	455	34	exclude	exclude	VERB
inlawrev-3509	455	35	the	the	DET
inlawrev-3509	455	36	portion	portion	NOUN
inlawrev-3509	455	37	of	of	ADP
inlawrev-3509	455	38	a	a	DET
inlawrev-3509	455	39	civil	civil	ADJ
inlawrev-3509	455	40	rights	right	NOUN
inlawrev-3509	455	41	recovery	recovery	NOUN
inlawrev-3509	455	42	expended	expend	VERB
inlawrev-3509	455	43	for	for	ADP
inlawrev-3509	455	44	attorney	attorney	NOUN
inlawrev-3509	455	45	's	's	PART
inlawrev-3509	455	46	fees	fee	NOUN
inlawrev-3509	455	47	.	.	PUNCT
inlawrev-3509	456	1	the	the	DET
inlawrev-3509	456	2	tax	tax	NOUN
inlawrev-3509	456	3	law	law	NOUN
inlawrev-3509	456	4	should	should	AUX
inlawrev-3509	456	5	not	not	PART
inlawrev-3509	456	6	be	be	AUX
inlawrev-3509	456	7	construed	construe	VERB
inlawrev-3509	456	8	or	or	CCONJ
inlawrev-3509	456	9	constructed	construct	VERB
inlawrev-3509	456	10	to	to	PART
inlawrev-3509	456	11	overstate	overstate	VERB
inlawrev-3509	456	12	and	and	CCONJ
inlawrev-3509	456	13	overtax	overtax	VERB
inlawrev-3509	456	14	the	the	DET
inlawrev-3509	456	15	income	income	NOUN
inlawrev-3509	456	16	of	of	ADP
inlawrev-3509	456	17	civil	civil	ADJ
inlawrev-3509	456	18	rights	right	NOUN
inlawrev-3509	456	19	plaintiffs	plaintiff	NOUN
inlawrev-3509	456	20	and	and	CCONJ
inlawrev-3509	456	21	thereby	thereby	ADV
inlawrev-3509	456	22	subvert	subvert	VERB
inlawrev-3509	456	23	the	the	DET
inlawrev-3509	456	24	national	national	ADJ
inlawrev-3509	456	25	policy	policy	NOUN
inlawrev-3509	456	26	of	of	ADP
inlawrev-3509	456	27	ending	end	VERB
inlawrev-3509	456	28	unlawful	unlawful	ADJ
inlawrev-3509	456	29	discrimination	discrimination	NOUN
inlawrev-3509	456	30	.	.	PUNCT
inlawrev-3509	457	1	see	see	VERB
inlawrev-3509	457	2	also	also	ADV
inlawrev-3509	457	3	brief	brief	ADJ
inlawrev-3509	457	4	of	of	ADP
inlawrev-3509	457	5	amici	amici	PROPN
inlawrev-3509	457	6	curiae	curiae	NOUN
inlawrev-3509	457	7	nat'l	nat'l	NOUN
inlawrev-3509	457	8	employment	employment	NOUN
inlawrev-3509	457	9	lawyers	lawyer	NOUN
inlawrev-3509	457	10	ass'n	ass'n	PROPN
inlawrev-3509	457	11	,	,	PUNCT
inlawrev-3509	457	12	et	et	PROPN
inlawrev-3509	457	13	al	al	PROPN
inlawrev-3509	457	14	.	.	PUNCT
inlawrev-3509	458	1	at	at	ADP
inlawrev-3509	458	2	5	5	NUM
inlawrev-3509	458	3	,	,	PUNCT
inlawrev-3509	458	4	sinyard	sinyard	NOUN
inlawrev-3509	458	5	v.	v.	ADP
inlawrev-3509	458	6	comm'r	comm'r	PROPN
inlawrev-3509	458	7	,	,	PUNCT
inlawrev-3509	458	8	76t.c.m	76t.c.m	PROPN
inlawrev-3509	458	9	.	.	PUNCT
inlawrev-3509	459	1	(	(	PUNCT
inlawrev-3509	459	2	cch)654(1998	cch)654(1998	PROPN
inlawrev-3509	459	3	)	)	PUNCT
inlawrev-3509	459	4	.	.	PUNCT
inlawrev-3509	460	1	1	1	NUM
inlawrev-3509	460	2	05	05	NUM
inlawrev-3509	460	3	.	.	PUNCT
inlawrev-3509	461	1	brief	brief	ADJ
inlawrev-3509	461	2	ofamici	ofamici	ADJ
inlawrev-3509	461	3	curiae	curiae	NOUN
inlawrev-3509	461	4	nat'l	nat'l	NOUN
inlawrev-3509	461	5	employment	employment	NOUN
inlawrev-3509	461	6	lawyers	lawyer	NOUN
inlawrev-3509	461	7	ass'n	ass'n	PROPN
inlawrev-3509	461	8	,	,	PUNCT
inlawrev-3509	461	9	et	et	PROPN
inlawrev-3509	461	10	al	al	PROPN
inlawrev-3509	461	11	.	.	PUNCT
inlawrev-3509	462	1	at	at	ADP
inlawrev-3509	462	2	5	5	NUM
inlawrev-3509	462	3	,	,	PUNCT
inlawrev-3509	462	4	sinyard	sinyard	NOUN
inlawrev-3509	462	5	v.	v.	ADP
inlawrev-3509	462	6	comm'r	comm'r	NOUN
inlawrev-3509	462	7	,	,	PUNCT
inlawrev-3509	462	8	76t.c.m.(cch)654(1998	76t.c.m.(cch)654(1998	NUM
inlawrev-3509	462	9	)	)	PUNCT
inlawrev-3509	462	10	.	.	PUNCT
inlawrev-3509	463	1	106	106	NUM
inlawrev-3509	463	2	.	.	PUNCT
inlawrev-3509	464	1	coyle	coyle	PROPN
inlawrev-3509	464	2	,	,	PUNCT
inlawrev-3509	464	3	supra	supra	PROPN
inlawrev-3509	464	4	note	note	PROPN
inlawrev-3509	464	5	33	33	NUM
inlawrev-3509	464	6	,	,	PUNCT
inlawrev-3509	464	7	at	at	ADP
inlawrev-3509	464	8	al	al	PROPN
inlawrev-3509	464	9	.	.	PROPN
inlawrev-3509	464	10	1	1	NUM
inlawrev-3509	464	11	07	07	NUM
inlawrev-3509	464	12	.	.	PUNCT
inlawrev-3509	465	1	i	i	PRON
inlawrev-3509	465	2	d.	d.	PROPN
inlawrev-3509	465	3	(	(	PUNCT
inlawrev-3509	465	4	quoting	quote	VERB
inlawrev-3509	465	5	employment	employment	NOUN
inlawrev-3509	465	6	lawyer	lawyer	PROPN
inlawrev-3509	465	7	frederick	frederick	PROPN
inlawrev-3509	465	8	m.	m.	PROPN
inlawrev-3509	465	9	gittes	gitte	NOUN
inlawrev-3509	465	10	,	,	PUNCT
inlawrev-3509	465	11	a	a	DET
inlawrev-3509	465	12	partner	partner	NOUN
inlawrev-3509	465	13	at	at	ADP
inlawrev-3509	465	14	spater	spater	NOUN
inlawrev-3509	465	15	,	,	PUNCT
inlawrev-3509	465	16	gittes	gitte	NOUN
inlawrev-3509	465	17	,	,	PUNCT
inlawrev-3509	465	18	schulte	schulte	PROPN
inlawrev-3509	465	19	&	&	CCONJ
inlawrev-3509	465	20	kolman	kolman	PROPN
inlawrev-3509	465	21	in	in	ADP
inlawrev-3509	465	22	columbus	columbus	PROPN
inlawrev-3509	465	23	,	,	PUNCT
inlawrev-3509	465	24	ohio	ohio	PROPN
inlawrev-3509	465	25	)	)	PUNCT
inlawrev-3509	465	26	.	.	PUNCT
inlawrev-3509	466	1	108	108	NUM
inlawrev-3509	466	2	.	.	PUNCT
inlawrev-3509	467	1	brief	brief	NOUN
inlawrev-3509	467	2	of	of	ADP
inlawrev-3509	467	3	amici	amici	PROPN
inlawrev-3509	467	4	curiae	curiae	NOUN
inlawrev-3509	467	5	nat'l	nat'l	NOUN
inlawrev-3509	467	6	employment	employment	NOUN
inlawrev-3509	467	7	lawyers	lawyer	NOUN
inlawrev-3509	467	8	ass'n	ass'n	PROPN
inlawrev-3509	467	9	et	et	PROPN
inlawrev-3509	467	10	al	al	PROPN
inlawrev-3509	467	11	.	.	PROPN
inlawrev-3509	467	12	,	,	PUNCT
inlawrev-3509	467	13	sinyard	sinyard	PROPN
inlawrev-3509	467	14	v.	v.	ADP
inlawrev-3509	467	15	comm'r	comm'r	PROPN
inlawrev-3509	467	16	,	,	PUNCT
inlawrev-3509	467	17	76	76	NUM
inlawrev-3509	467	18	t.c.m.(cch	t.c.m.(cch	NUM
inlawrev-3509	467	19	)	)	PUNCT
inlawrev-3509	467	20	654	654	NUM
inlawrev-3509	467	21	(	(	PUNCT
inlawrev-3509	467	22	1998	1998	NUM
inlawrev-3509	467	23	)	)	PUNCT
inlawrev-3509	467	24	.	.	PUNCT
inlawrev-3509	468	1	2001	2001	NUM
inlawrev-3509	468	2	]	]	PUNCT
inlawrev-3509	469	1	amending	amend	VERB
inlawrev-3509	469	2	the	the	DET
inlawrev-3509	469	3	internal	internal	ADJ
inlawrev-3509	469	4	revenue	revenue	NOUN
inlawrev-3509	469	5	code	code	PROPN
inlawrev-3509	469	6	261	261	NUM
inlawrev-3509	469	7	settlement	settlement	NOUN
inlawrev-3509	469	8	of	of	ADP
inlawrev-3509	469	9	disputes	dispute	NOUN
inlawrev-3509	469	10	.	.	PUNCT
inlawrev-3509	470	1	'	'	PUNCT
inlawrev-3509	470	2	^^	^^	PUNCT
inlawrev-3509	470	3	this	this	DET
inlawrev-3509	470	4	goal	goal	NOUN
inlawrev-3509	470	5	is	be	AUX
inlawrev-3509	470	6	frustrated	frustrate	VERB
inlawrev-3509	470	7	by	by	ADP
inlawrev-3509	470	8	the	the	DET
inlawrev-3509	470	9	current	current	ADJ
inlawrev-3509	470	10	predicament	predicament	NOUN
inlawrev-3509	470	11	imposed	impose	VERB
inlawrev-3509	470	12	on	on	ADP
inlawrev-3509	470	13	nonphysical	nonphysical	ADJ
inlawrev-3509	470	14	plaintiffs	plaintiff	NOUN
inlawrev-3509	470	15	and	and	CCONJ
inlawrev-3509	470	16	defendants	defendant	NOUN
inlawrev-3509	470	17	by	by	ADP
inlawrev-3509	470	18	the	the	DET
inlawrev-3509	470	19	tax	tax	NOUN
inlawrev-3509	470	20	law	law	NOUN
inlawrev-3509	470	21	.	.	PUNCT
inlawrev-3509	471	1	amendment	amendment	NOUN
inlawrev-3509	471	2	of	of	ADP
inlawrev-3509	471	3	the	the	DET
inlawrev-3509	471	4	code	code	NOUN
inlawrev-3509	471	5	to	to	PART
inlawrev-3509	471	6	allow	allow	VERB
inlawrev-3509	471	7	full	full	ADJ
inlawrev-3509	471	8	deduction	deduction	NOUN
inlawrev-3509	471	9	or	or	CCONJ
inlawrev-3509	471	10	exclusion	exclusion	NOUN
inlawrev-3509	471	11	of	of	ADP
inlawrev-3509	471	12	the	the	DET
inlawrev-3509	471	13	attorney	attorney	NOUN
inlawrev-3509	471	14	fee	fee	NOUN
inlawrev-3509	471	15	portion	portion	NOUN
inlawrev-3509	471	16	of	of	ADP
inlawrev-3509	471	17	nonphysical	nonphysical	ADJ
inlawrev-3509	471	18	injury	injury	NOUN
inlawrev-3509	471	19	awards	award	NOUN
inlawrev-3509	471	20	would	would	AUX
inlawrev-3509	471	21	alleviate	alleviate	VERB
inlawrev-3509	471	22	already	already	ADV
inlawrev-3509	471	23	heavy	heavy	ADJ
inlawrev-3509	471	24	burdens	burden	NOUN
inlawrev-3509	471	25	imposed	impose	VERB
inlawrev-3509	471	26	on	on	ADP
inlawrev-3509	471	27	the	the	DET
inlawrev-3509	471	28	courts	court	NOUN
inlawrev-3509	471	29	and	and	CCONJ
inlawrev-3509	471	30	reduce	reduce	VERB
inlawrev-3509	471	31	dockets	docket	NOUN
inlawrev-3509	471	32	by	by	ADP
inlawrev-3509	471	33	increasing	increase	VERB
inlawrev-3509	471	34	incentive	incentive	NOUN
inlawrev-3509	471	35	for	for	SCONJ
inlawrev-3509	471	36	parties	party	NOUN
inlawrev-3509	471	37	to	to	PART
inlawrev-3509	471	38	settle	settle	VERB
inlawrev-3509	471	39	.	.	PUNCT
inlawrev-3509	472	1	b.	b.	PROPN
inlawrev-3509	472	2	suggested	suggest	VERB
inlawrev-3509	472	3	resolutions	resolution	NOUN
inlawrev-3509	472	4	the	the	DET
inlawrev-3509	472	5	foregoing	forego	VERB
inlawrev-3509	472	6	discussion	discussion	NOUN
inlawrev-3509	472	7	establishes	establish	VERB
inlawrev-3509	472	8	that	that	SCONJ
inlawrev-3509	472	9	there	there	PRON
inlawrev-3509	472	10	is	be	VERB
inlawrev-3509	472	11	a	a	DET
inlawrev-3509	472	12	conflict	conflict	NOUN
inlawrev-3509	472	13	in	in	ADP
inlawrev-3509	472	14	the	the	DET
inlawrev-3509	472	15	current	current	ADJ
inlawrev-3509	472	16	federal	federal	ADJ
inlawrev-3509	472	17	tax	tax	NOUN
inlawrev-3509	472	18	law	law	NOUN
inlawrev-3509	472	19	that	that	PRON
inlawrev-3509	472	20	leads	lead	VERB
inlawrev-3509	472	21	to	to	ADP
inlawrev-3509	472	22	harsh	harsh	ADJ
inlawrev-3509	472	23	and	and	CCONJ
inlawrev-3509	472	24	unjust	unjust	ADJ
inlawrev-3509	472	25	results	result	NOUN
inlawrev-3509	472	26	in	in	ADP
inlawrev-3509	472	27	income	income	NOUN
inlawrev-3509	472	28	tax	tax	NOUN
inlawrev-3509	472	29	liability	liability	NOUN
inlawrev-3509	472	30	for	for	ADP
inlawrev-3509	472	31	nonphysical	nonphysical	ADJ
inlawrev-3509	472	32	injury	injury	NOUN
inlawrev-3509	472	33	plaintiffs	plaintiff	NOUN
inlawrev-3509	472	34	.	.	PUNCT
inlawrev-3509	473	1	moreover	moreover	ADV
inlawrev-3509	473	2	,	,	PUNCT
inlawrev-3509	473	3	the	the	DET
inlawrev-3509	473	4	conflict	conflict	NOUN
inlawrev-3509	473	5	should	should	AUX
inlawrev-3509	473	6	be	be	AUX
inlawrev-3509	473	7	resolved	resolve	VERB
inlawrev-3509	473	8	for	for	ADP
inlawrev-3509	473	9	a	a	DET
inlawrev-3509	473	10	number	number	NOUN
inlawrev-3509	473	11	of	of	ADP
inlawrev-3509	473	12	important	important	ADJ
inlawrev-3509	473	13	reasons	reason	NOUN
inlawrev-3509	473	14	.	.	PUNCT
inlawrev-3509	474	1	assuming	assume	VERB
inlawrev-3509	474	2	that	that	SCONJ
inlawrev-3509	474	3	the	the	DET
inlawrev-3509	474	4	remedy	remedy	NOUN
inlawrev-3509	474	5	to	to	ADP
inlawrev-3509	474	6	the	the	DET
inlawrev-3509	474	7	federal	federal	ADJ
inlawrev-3509	474	8	circuit	circuit	NOUN
inlawrev-3509	474	9	court	court	NOUN
inlawrev-3509	474	10	split	split	NOUN
inlawrev-3509	474	11	is	be	AUX
inlawrev-3509	474	12	to	to	PART
inlawrev-3509	474	13	allow	allow	VERB
inlawrev-3509	474	14	nonphysical	nonphysical	ADJ
inlawrev-3509	474	15	personal	personal	ADJ
inlawrev-3509	474	16	injury	injury	NOUN
inlawrev-3509	474	17	plaintiffs	plaintiff	NOUN
inlawrev-3509	474	18	to	to	PART
inlawrev-3509	474	19	fully	fully	ADV
inlawrev-3509	474	20	deduct	deduct	VERB
inlawrev-3509	474	21	or	or	CCONJ
inlawrev-3509	474	22	exclude	exclude	VERB
inlawrev-3509	474	23	the	the	DET
inlawrev-3509	474	24	attorney	attorney	NOUN
inlawrev-3509	474	25	fee	fee	NOUN
inlawrev-3509	474	26	portions	portion	NOUN
inlawrev-3509	474	27	oftheir	oftheir	DET
inlawrev-3509	474	28	recoveries	recovery	NOUN
inlawrev-3509	474	29	,	,	PUNCT
inlawrev-3509	474	30	one	one	PRON
inlawrev-3509	474	31	must	must	AUX
inlawrev-3509	474	32	address	address	VERB
inlawrev-3509	474	33	the	the	DET
inlawrev-3509	474	34	means	mean	NOUN
inlawrev-3509	474	35	by	by	ADP
inlawrev-3509	474	36	which	which	PRON
inlawrev-3509	474	37	the	the	DET
inlawrev-3509	474	38	law	law	NOUN
inlawrev-3509	474	39	should	should	AUX
inlawrev-3509	474	40	be	be	AUX
inlawrev-3509	474	41	corrected	correct	VERB
inlawrev-3509	474	42	.	.	PUNCT
inlawrev-3509	475	1	more	more	ADV
inlawrev-3509	475	2	specifically	specifically	ADV
inlawrev-3509	475	3	,	,	PUNCT
inlawrev-3509	475	4	one	one	PRON
inlawrev-3509	475	5	must	must	AUX
inlawrev-3509	475	6	question	question	VERB
inlawrev-3509	475	7	whether	whether	SCONJ
inlawrev-3509	475	8	the	the	DET
inlawrev-3509	475	9	courts	court	NOUN
inlawrev-3509	475	10	or	or	CCONJ
inlawrev-3509	475	11	congress	congress	PROPN
inlawrev-3509	475	12	should	should	AUX
inlawrev-3509	475	13	resolve	resolve	VERB
inlawrev-3509	475	14	the	the	DET
inlawrev-3509	475	15	controversy	controversy	NOUN
inlawrev-3509	475	16	.	.	PUNCT
inlawrev-3509	476	1	7	7	X
inlawrev-3509	476	2	.	.	X
inlawrev-3509	476	3	a	a	DET
inlawrev-3509	476	4	resolution	resolution	NOUN
inlawrev-3509	476	5	by	by	ADP
inlawrev-3509	476	6	the	the	DET
inlawrev-3509	476	7	courts.—as	courts.—as	PROPN
inlawrev-3509	476	8	previously	previously	ADV
inlawrev-3509	476	9	discussed	discuss	VERB
inlawrev-3509	476	10	,	,	PUNCT
inlawrev-3509	476	11	the	the	DET
inlawrev-3509	476	12	fifth	fifth	ADJ
inlawrev-3509	476	13	,	,	PUNCT
inlawrev-3509	476	14	sixth	sixth	ADJ
inlawrev-3509	476	15	,	,	PUNCT
inlawrev-3509	476	16	and	and	CCONJ
inlawrev-3509	476	17	eleventh	eleventh	ADJ
inlawrev-3509	476	18	circuits	circuit	NOUN
inlawrev-3509	476	19	have	have	AUX
inlawrev-3509	476	20	fashioned	fashion	VERB
inlawrev-3509	476	21	a	a	DET
inlawrev-3509	476	22	fair	fair	ADJ
inlawrev-3509	476	23	resolution—^that	resolution—^that	NOUN
inlawrev-3509	476	24	the	the	DET
inlawrev-3509	476	25	attorney	attorney	NOUN
inlawrev-3509	476	26	fee	fee	NOUN
inlawrev-3509	476	27	portion	portion	NOUN
inlawrev-3509	476	28	ofthe	ofthe	ADJ
inlawrev-3509	476	29	plaintiffs	plaintiff	NOUN
inlawrev-3509	476	30	damages	damage	NOUN
inlawrev-3509	476	31	should	should	AUX
inlawrev-3509	476	32	not	not	PART
inlawrev-3509	476	33	be	be	AUX
inlawrev-3509	476	34	included	include	VERB
inlawrev-3509	476	35	in	in	ADP
inlawrev-3509	476	36	the	the	DET
inlawrev-3509	476	37	plaintiffs	plaintiff	NOUN
inlawrev-3509	476	38	gross	gross	ADJ
inlawrev-3509	476	39	income	income	NOUN
inlawrev-3509	476	40	.	.	PUNCT
inlawrev-3509	477	1	"	"	PUNCT
inlawrev-3509	477	2	°	°	CCONJ
inlawrev-3509	477	3	however	however	ADV
inlawrev-3509	477	4	,	,	PUNCT
inlawrev-3509	477	5	these	these	DET
inlawrev-3509	477	6	courts	court	NOUN
inlawrev-3509	477	7	arrived	arrive	VERB
inlawrev-3509	477	8	at	at	ADP
inlawrev-3509	477	9	their	their	PRON
inlawrev-3509	477	10	result	result	NOUN
inlawrev-3509	477	11	by	by	ADP
inlawrev-3509	477	12	means	mean	VERB
inlawrev-3509	477	13	ofstate	ofstate	NOUN
inlawrev-3509	477	14	law	law	NOUN
inlawrev-3509	477	15	—	—	PUNCT
inlawrev-3509	477	16	a	a	DET
inlawrev-3509	477	17	somewhat	somewhat	ADV
inlawrev-3509	477	18	tenuous	tenuous	ADJ
inlawrev-3509	477	19	ground	ground	NOUN
inlawrev-3509	477	20	because	because	SCONJ
inlawrev-3509	477	21	of	of	ADP
inlawrev-3509	477	22	the	the	DET
inlawrev-3509	477	23	varying	vary	VERB
inlawrev-3509	477	24	state	state	NOUN
inlawrev-3509	477	25	attorney	attorney	NOUN
inlawrev-3509	477	26	lien	lien	NOUN
inlawrev-3509	477	27	laws	law	NOUN
inlawrev-3509	477	28	.	.	PUNCT
inlawrev-3509	478	1	the	the	DET
inlawrev-3509	478	2	analysis	analysis	NOUN
inlawrev-3509	478	3	used	use	VERB
inlawrev-3509	478	4	in	in	ADP
inlawrev-3509	478	5	those	those	DET
inlawrev-3509	478	6	cases	case	NOUN
inlawrev-3509	478	7	does	do	AUX
inlawrev-3509	478	8	not	not	PART
inlawrev-3509	478	9	translate	translate	VERB
inlawrev-3509	478	10	into	into	ADP
inlawrev-3509	478	11	a	a	DET
inlawrev-3509	478	12	workable	workable	ADJ
inlawrev-3509	478	13	solution	solution	NOUN
inlawrev-3509	478	14	that	that	PRON
inlawrev-3509	478	15	can	can	AUX
inlawrev-3509	478	16	be	be	AUX
inlawrev-3509	478	17	applied	apply	VERB
inlawrev-3509	478	18	in	in	ADP
inlawrev-3509	478	19	every	every	DET
inlawrev-3509	478	20	case	case	NOUN
inlawrev-3509	478	21	because	because	SCONJ
inlawrev-3509	478	22	attorney	attorney	NOUN
inlawrev-3509	478	23	liens	lien	NOUN
inlawrev-3509	478	24	statutes	statute	NOUN
inlawrev-3509	478	25	differ	differ	VERB
inlawrev-3509	478	26	immensely	immensely	ADV
inlawrev-3509	478	27	from	from	ADP
inlawrev-3509	478	28	state	state	NOUN
inlawrev-3509	478	29	to	to	ADP
inlawrev-3509	478	30	state	state	NOUN
inlawrev-3509	478	31	.	.	PUNCT
inlawrev-3509	478	32	'	'	PUNCT
inlawrev-3509	478	33	"	"	PUNCT
inlawrev-3509	478	34	at	at	ADV
inlawrev-3509	478	35	least	least	ADV
inlawrev-3509	478	36	one	one	NUM
inlawrev-3509	478	37	commentator	commentator	NOUN
inlawrev-3509	478	38	notes	note	VERB
inlawrev-3509	478	39	that	that	SCONJ
inlawrev-3509	478	40	in	in	ADP
inlawrev-3509	478	41	addition	addition	NOUN
inlawrev-3509	478	42	to	to	ADP
inlawrev-3509	478	43	the	the	DET
inlawrev-3509	478	44	uneven	uneven	ADJ
inlawrev-3509	478	45	application	application	NOUN
inlawrev-3509	478	46	of	of	ADP
inlawrev-3509	478	47	state	state	NOUN
inlawrev-3509	478	48	law	law	NOUN
inlawrev-3509	478	49	,	,	PUNCT
inlawrev-3509	478	50	the	the	DET
inlawrev-3509	478	51	distinctions	distinction	NOUN
inlawrev-3509	478	52	between	between	ADP
inlawrev-3509	478	53	whether	whether	SCONJ
inlawrev-3509	478	54	the	the	DET
inlawrev-3509	478	55	plaintiffhad	plaintiffhad	ADJ
inlawrev-3509	478	56	control	control	NOUN
inlawrev-3509	478	57	over	over	ADP
inlawrev-3509	478	58	or	or	CCONJ
inlawrev-3509	478	59	rights	right	NOUN
inlawrev-3509	478	60	to	to	ADP
inlawrev-3509	478	61	attorney	attorney	NOUN
inlawrev-3509	478	62	fee	fee	NOUN
inlawrev-3509	478	63	awards	award	NOUN
inlawrev-3509	478	64	"	"	PUNCT
inlawrev-3509	478	65	should	should	AUX
inlawrev-3509	478	66	be	be	AUX
inlawrev-3509	478	67	meaningless	meaningless	ADJ
inlawrev-3509	478	68	.	.	PUNCT
inlawrev-3509	479	1	""^	""^	PROPN
inlawrev-3509	479	2	essentially	essentially	ADV
inlawrev-3509	479	3	,	,	PUNCT
inlawrev-3509	479	4	under	under	ADP
inlawrev-3509	479	5	the	the	DET
inlawrev-3509	479	6	assignment	assignment	NOUN
inlawrev-3509	479	7	-	-	PUNCT
inlawrev-3509	479	8	of	of	ADP
inlawrev-3509	479	9	-	-	PUNCT
inlawrev-3509	479	10	income	income	NOUN
inlawrev-3509	479	11	doctrine	doctrine	NOUN
inlawrev-3509	479	12	,	,	PUNCT
inlawrev-3509	479	13	control	control	NOUN
inlawrev-3509	479	14	is	be	AUX
inlawrev-3509	479	15	the	the	DET
inlawrev-3509	479	16	issue	issue	NOUN
inlawrev-3509	479	17	.	.	PUNCT
inlawrev-3509	480	1	for	for	ADP
inlawrev-3509	480	2	example	example	NOUN
inlawrev-3509	480	3	,	,	PUNCT
inlawrev-3509	480	4	in	in	ADP
inlawrev-3509	480	5	cotnam	cotnam	NOUN
inlawrev-3509	480	6	,	,	PUNCT
inlawrev-3509	480	7	the	the	DET
inlawrev-3509	480	8	operation	operation	NOUN
inlawrev-3509	480	9	of	of	ADP
inlawrev-3509	480	10	the	the	DET
inlawrev-3509	480	11	alabama	alabama	PROPN
inlawrev-3509	480	12	attorney	attorney	PROPN
inlawrev-3509	480	13	lien	lien	PROPN
inlawrev-3509	480	14	statute	statute	PROPN
inlawrev-3509	480	15	led	lead	VERB
inlawrev-3509	480	16	the	the	DET
inlawrev-3509	480	17	court	court	NOUN
inlawrev-3509	480	18	to	to	PART
inlawrev-3509	480	19	conclude	conclude	VERB
inlawrev-3509	480	20	that	that	PRON
inlawrev-3509	480	21	cotnam	cotnam	NOUN
inlawrev-3509	480	22	never	never	ADV
inlawrev-3509	480	23	had	have	VERB
inlawrev-3509	480	24	control	control	NOUN
inlawrev-3509	480	25	over	over	ADP
inlawrev-3509	480	26	amounts	amount	NOUN
inlawrev-3509	480	27	subsequently	subsequently	ADV
inlawrev-3509	480	28	paid	pay	VERB
inlawrev-3509	480	29	to	to	ADP
inlawrev-3509	480	30	her	her	PRON
inlawrev-3509	480	31	attorneys	attorney	NOUN
inlawrev-3509	480	32	.	.	PUNCT
inlawrev-3509	481	1	rather	rather	ADV
inlawrev-3509	481	2	,	,	PUNCT
inlawrev-3509	481	3	the	the	DET
inlawrev-3509	481	4	attorneys	attorney	NOUN
inlawrev-3509	481	5	were	be	AUX
inlawrev-3509	481	6	the	the	DET
inlawrev-3509	481	7	sole	sole	ADJ
inlawrev-3509	481	8	owners	owner	NOUN
inlawrev-3509	481	9	of	of	ADP
inlawrev-3509	481	10	that	that	DET
inlawrev-3509	481	11	right	right	NOUN
inlawrev-3509	481	12	to	to	PART
inlawrev-3509	481	13	income	income	VERB
inlawrev-3509	481	14	during	during	ADP
inlawrev-3509	481	15	the	the	DET
inlawrev-3509	481	16	entire	entire	ADJ
inlawrev-3509	481	17	lawsuit	lawsuit	NOUN
inlawrev-3509	481	18	.	.	PUNCT
inlawrev-3509	482	1	however	however	ADV
inlawrev-3509	482	2	,	,	PUNCT
inlawrev-3509	482	3	"	"	PUNCT
inlawrev-3509	482	4	[	[	X
inlawrev-3509	482	5	hjaving	hjaving	NOUN
inlawrev-3509	482	6	to	to	PART
inlawrev-3509	482	7	pigeonhole	pigeonhole	VERB
inlawrev-3509	482	8	the	the	DET
inlawrev-3509	482	9	analysis	analysis	NOUN
inlawrev-3509	482	10	into	into	ADP
inlawrev-3509	482	11	the	the	DET
inlawrev-3509	482	12	ill	ill	ADV
inlawrev-3509	482	13	-	-	PUNCT
inlawrev-3509	482	14	fitting	fit	VERB
inlawrev-3509	482	15	assignment	assignment	NOUN
inlawrev-3509	482	16	-	-	PUNCT
inlawrev-3509	482	17	of	of	ADP
inlawrev-3509	482	18	-	-	PUNCT
inlawrev-3509	482	19	income	income	NOUN
inlawrev-3509	482	20	doctrine	doctrine	NOUN
inlawrev-3509	482	21	invites	invite	VERB
inlawrev-3509	482	22	the	the	DET
inlawrev-3509	482	23	creation	creation	NOUN
inlawrev-3509	482	24	ofjust	ofjust	ADP
inlawrev-3509	482	25	such	such	ADJ
inlawrev-3509	482	26	distinctions	distinction	NOUN
inlawrev-3509	482	27	.	.	PUNCT
inlawrev-3509	483	1	""^	""^	NOUN
inlawrev-3509	483	2	cases	case	NOUN
inlawrev-3509	483	3	applying	apply	VERB
inlawrev-3509	483	4	the	the	DET
inlawrev-3509	483	5	assignment	assignment	NOUN
inlawrev-3509	483	6	of	of	ADP
inlawrev-3509	483	7	income	income	NOUN
inlawrev-3509	483	8	doctrine	doctrine	NOUN
inlawrev-3509	483	9	demonstrate	demonstrate	VERB
inlawrev-3509	483	10	how	how	SCONJ
inlawrev-3509	483	11	trying	try	VERB
inlawrev-3509	483	12	to	to	PART
inlawrev-3509	483	13	resolve	resolve	VERB
inlawrev-3509	483	14	the	the	DET
inlawrev-3509	483	15	problem	problem	NOUN
inlawrev-3509	483	16	favorably	favorably	ADV
inlawrev-3509	483	17	for	for	ADP
inlawrev-3509	483	18	the	the	DET
inlawrev-3509	483	19	sympathetic	sympathetic	ADJ
inlawrev-3509	483	20	class	class	NOUN
inlawrev-3509	483	21	.	.	PUNCT
inlawrev-3509	483	22	.	.	PUNCT
inlawrev-3509	483	23	.	.	PUNCT
inlawrev-3509	484	1	can	can	AUX
inlawrev-3509	484	2	wreak	wreak	VERB
inlawrev-3509	484	3	havoc	havoc	NOUN
inlawrev-3509	484	4	when	when	SCONJ
inlawrev-3509	484	5	application	application	NOUN
inlawrev-3509	484	6	ofthat	ofthat	PROPN
inlawrev-3509	484	7	same	same	ADJ
inlawrev-3509	484	8	doctrine	doctrine	NOUN
inlawrev-3509	484	9	in	in	ADP
inlawrev-3509	484	10	a	a	DET
inlawrev-3509	484	11	case	case	NOUN
inlawrev-3509	484	12	like	like	SCONJ
inlawrev-3509	484	13	baylin	baylin	PROPN
inlawrev-3509	484	14	would	would	AUX
inlawrev-3509	484	15	allow	allow	VERB
inlawrev-3509	484	16	a	a	DET
inlawrev-3509	484	17	taxpayer	taxpayer	NOUN
inlawrev-3509	484	18	to	to	PART
inlawrev-3509	484	19	effectively	effectively	ADV
inlawrev-3509	484	20	deduct	deduct	VERB
inlawrev-3509	484	21	a	a	DET
inlawrev-3509	484	22	nondeductible	nondeductible	ADJ
inlawrev-3509	484	23	capital	capital	NOUN
inlawrev-3509	484	24	expenditure	expenditure	NOUN
inlawrev-3509	484	25	.	.	PUNCT
inlawrev-3509	485	1	if	if	SCONJ
inlawrev-3509	485	2	,	,	PUNCT
inlawrev-3509	485	3	for	for	ADP
inlawrev-3509	485	4	example	example	NOUN
inlawrev-3509	485	5	,	,	PUNCT
inlawrev-3509	485	6	a	a	DET
inlawrev-3509	485	7	civil	civil	ADJ
inlawrev-3509	485	8	rights	right	NOUN
inlawrev-3509	485	9	litigant	litigant	NOUN
inlawrev-3509	485	10	succeeds	succeed	VERB
inlawrev-3509	485	11	in	in	ADP
inlawrev-3509	485	12	excluding	exclude	VERB
inlawrev-3509	485	13	the	the	DET
inlawrev-3509	485	14	portion	portion	NOUN
inlawrev-3509	485	15	ofthe	ofthe	ADJ
inlawrev-3509	485	16	attorneys	attorney	NOUN
inlawrev-3509	485	17	'	'	PART
inlawrev-3509	485	18	fees	fee	NOUN
inlawrev-3509	485	19	paid	pay	VERB
inlawrev-3509	485	20	to	to	ADP
inlawrev-3509	485	21	his	his	PRON
inlawrev-3509	485	22	attorneys	attorney	NOUN
inlawrev-3509	485	23	,	,	PUNCT
inlawrev-3509	485	24	...	...	PUNCT
inlawrev-3509	486	1	no	no	DET
inlawrev-3509	486	2	109	109	NUM
inlawrev-3509	486	3	.	.	PUNCT
inlawrev-3509	487	1	i	i	PRON
inlawrev-3509	487	2	d.	d.	PROPN
inlawrev-3509	487	3	(	(	PUNCT
inlawrev-3509	487	4	citing	cite	VERB
inlawrev-3509	487	5	42	42	NUM
inlawrev-3509	487	6	u.s.c	u.s.c	ADJ
inlawrev-3509	487	7	.	.	PUNCT
inlawrev-3509	488	1	§	§	PROPN
inlawrev-3509	488	2	1981	1981	NUM
inlawrev-3509	488	3	,	,	PUNCT
inlawrev-3509	488	4	2000e-5(b	2000e-5(b	NUM
inlawrev-3509	488	5	)	)	PUNCT
inlawrev-3509	488	6	provisions	provision	NOUN
inlawrev-3509	488	7	regarding	regard	VERB
inlawrev-3509	488	8	pre	pre	ADJ
inlawrev-3509	488	9	-	-	ADJ
inlawrev-3509	488	10	litigation	litigation	ADJ
inlawrev-3509	488	11	dispute	dispute	NOUN
inlawrev-3509	488	12	resolution	resolution	NOUN
inlawrev-3509	488	13	)	)	PUNCT
inlawrev-3509	488	14	.	.	PUNCT
inlawrev-3509	489	1	110	110	NUM
inlawrev-3509	489	2	.	.	PUNCT
inlawrev-3509	490	1	see	see	VERB
inlawrev-3509	490	2	supra	supra	PROPN
inlawrev-3509	490	3	noiq	noiq	PROPN
inlawrev-3509	490	4	2)6	2)6	PROPN
inlawrev-3509	490	5	.	.	PUNCT
inlawrev-3509	491	1	111	111	NUM
inlawrev-3509	491	2	.	.	PUNCT
inlawrev-3509	492	1	s	s	X
inlawrev-3509	492	2	>	>	X
inlawrev-3509	492	3	ee	ee	PROPN
inlawrev-3509	492	4	supra	supra	PROPN
inlawrev-3509	492	5	note	note	PROPN
inlawrev-3509	492	6	66	66	NUM
inlawrev-3509	492	7	.	.	PUNCT
inlawrev-3509	493	1	112	112	NUM
inlawrev-3509	493	2	.	.	PUNCT
inlawrev-3509	493	3	geier	geier	NOUN
inlawrev-3509	493	4	,	,	PUNCT
inlawrev-3509	493	5	5mpr<2	5mpr<2	PROPN
inlawrev-3509	493	6	note	note	NOUN
inlawrev-3509	493	7	72	72	NUM
inlawrev-3509	493	8	,	,	PUNCT
inlawrev-3509	493	9	at	at	ADP
inlawrev-3509	493	10	52	52	NUM
inlawrev-3509	493	11	.	.	NOUN
inlawrev-3509	493	12	113	113	NUM
inlawrev-3509	493	13	.	.	PUNCT
inlawrev-3509	494	1	i	i	PRON
inlawrev-3509	494	2	d.	d.	PROPN
inlawrev-3509	494	3	262	262	NUM
inlawrev-3509	494	4	fndiana	fndiana	PROPN
inlawrev-3509	494	5	law	law	PROPN
inlawrev-3509	494	6	review	review	NOUN
inlawrev-3509	494	7	[	[	X
inlawrev-3509	494	8	vol	vol	NOUN
inlawrev-3509	494	9	.	.	PUNCT
inlawrev-3509	495	1	35:245	35:245	NUM
inlawrev-3509	495	2	grounds	ground	NOUN
inlawrev-3509	495	3	[	[	X
inlawrev-3509	495	4	exist	exist	VERB
inlawrev-3509	495	5	]	]	PUNCT
inlawrev-3509	495	6	on	on	ADP
inlawrev-3509	495	7	which	which	PRON
inlawrev-3509	495	8	to	to	PART
inlawrev-3509	495	9	differentiate	differentiate	VERB
inlawrev-3509	495	10	the	the	DET
inlawrev-3509	495	11	plaintiff	plaintiff	NOUN
inlawrev-3509	495	12	in	in	ADP
inlawrev-3509	495	13	baylin	baylin	PROPN
inlawrev-3509	495	14	,	,	PUNCT
inlawrev-3509	495	15	who	who	PRON
inlawrev-3509	495	16	.	.	PUNCT
inlawrev-3509	495	17	.	.	PUNCT
inlawrev-3509	495	18	.	.	PUNCT
inlawrev-3509	496	1	should	should	AUX
inlawrev-3509	496	2	be	be	AUX
inlawrev-3509	496	3	denied	deny	VERB
inlawrev-3509	496	4	deduction	deduction	NOUN
inlawrev-3509	496	5	of	of	ADP
inlawrev-3509	496	6	the	the	DET
inlawrev-3509	496	7	attorneys	attorney	NOUN
inlawrev-3509	496	8	'	'	PART
inlawrev-3509	496	9	fees	fee	NOUN
inlawrev-3509	496	10	(	(	PUNCT
inlawrev-3509	496	11	in	in	ADP
inlawrev-3509	496	12	favor	favor	NOUN
inlawrev-3509	496	13	of	of	ADP
inlawrev-3509	496	14	capitalization	capitalization	NOUN
inlawrev-3509	496	15	)	)	PUNCT
inlawrev-3509	496	16	and	and	CCONJ
inlawrev-3509	496	17	should	should	AUX
inlawrev-3509	496	18	not	not	PART
inlawrev-3509	496	19	be	be	AUX
inlawrev-3509	496	20	able	able	ADJ
inlawrev-3509	496	21	to	to	PART
inlawrev-3509	496	22	avoid	avoid	VERB
inlawrev-3509	496	23	that	that	DET
inlawrev-3509	496	24	result	result	NOUN
inlawrev-3509	496	25	through	through	ADP
inlawrev-3509	496	26	the	the	DET
inlawrev-3509	496	27	back	back	ADJ
inlawrev-3509	496	28	door	door	NOUN
inlawrev-3509	496	29	.	.	PUNCT
inlawrev-3509	497	1	collapsing	collapse	VERB
inlawrev-3509	497	2	the	the	DET
inlawrev-3509	497	3	"	"	PUNCT
inlawrev-3509	497	4	income	income	NOUN
inlawrev-3509	497	5	"	"	PUNCT
inlawrev-3509	497	6	and	and	CCONJ
inlawrev-3509	497	7	"	"	PUNCT
inlawrev-3509	497	8	deduction	deduction	NOUN
inlawrev-3509	497	9	"	"	PUNCT
inlawrev-3509	497	10	into	into	ADP
inlawrev-3509	497	11	a	a	DET
inlawrev-3509	497	12	single	single	ADJ
inlawrev-3509	497	13	-	-	PUNCT
inlawrev-3509	497	14	step	step	NOUN
inlawrev-3509	497	15	"	"	PUNCT
inlawrev-3509	497	16	exclusion	exclusion	NOUN
inlawrev-3509	497	17	"	"	PUNCT
inlawrev-3509	497	18	can	can	AUX
inlawrev-3509	497	19	lead	lead	VERB
inlawrev-3509	497	20	to	to	ADP
inlawrev-3509	497	21	results	result	NOUN
inlawrev-3509	497	22	that	that	PRON
inlawrev-3509	497	23	would	would	AUX
inlawrev-3509	497	24	be	be	AUX
inlawrev-3509	497	25	wrong	wrong	ADJ
inlawrev-3509	497	26	ifwe	ifwe	NOUN
inlawrev-3509	497	27	gave	give	VERB
inlawrev-3509	497	28	each	each	DET
inlawrev-3509	497	29	step	step	NOUN
inlawrev-3509	497	30	tax	tax	NOUN
inlawrev-3509	497	31	significance	significance	NOUN
inlawrev-3509	497	32	.	.	PUNCT
inlawrev-3509	498	1	curing	cure	VERB
inlawrev-3509	498	2	the	the	DET
inlawrev-3509	498	3	problem	problem	NOUN
inlawrev-3509	498	4	on	on	ADP
inlawrev-3509	498	5	the	the	DET
inlawrev-3509	498	6	deduction	deduction	NOUN
inlawrev-3509	498	7	side	side	NOUN
inlawrev-3509	498	8	ofthe	ofthe	ADJ
inlawrev-3509	498	9	ledger	ledger	NOUN
inlawrev-3509	498	10	would	would	AUX
inlawrev-3509	498	11	ensure	ensure	VERB
inlawrev-3509	498	12	that	that	SCONJ
inlawrev-3509	498	13	only	only	ADV
inlawrev-3509	498	14	those	those	DET
inlawrev-3509	498	15	attorneys	attorney	NOUN
inlawrev-3509	498	16	'	'	PART
inlawrev-3509	498	17	fees	fee	NOUN
inlawrev-3509	498	18	that	that	PRON
inlawrev-3509	498	19	are	be	AUX
inlawrev-3509	498	20	properly	properly	ADV
inlawrev-3509	498	21	deductible	deductible	ADJ
inlawrev-3509	498	22	(	(	PUNCT
inlawrev-3509	498	23	because	because	SCONJ
inlawrev-3509	498	24	they	they	PRON
inlawrev-3509	498	25	are	be	AUX
inlawrev-3509	498	26	"	"	PUNCT
inlawrev-3509	498	27	expenses	expense	NOUN
inlawrev-3509	498	28	"	"	PUNCT
inlawrev-3509	498	29	rather	rather	ADV
inlawrev-3509	498	30	than	than	ADP
inlawrev-3509	498	31	"	"	PUNCT
inlawrev-3509	498	32	capital	capital	NOUN
inlawrev-3509	498	33	expenditures	expenditure	NOUN
inlawrev-3509	498	34	"	"	PUNCT
inlawrev-3509	498	35	)	)	PUNCT
inlawrev-3509	498	36	would	would	AUX
inlawrev-3509	498	37	escape	escape	VERB
inlawrev-3509	498	38	taxation	taxation	NOUN
inlawrev-3509	498	39	.	.	PUNCT
inlawrev-3509	499	1	"	"	PUNCT
inlawrev-3509	499	2	"	"	PUNCT
inlawrev-3509	499	3	*	*	PUNCT
inlawrev-3509	499	4	thus	thus	ADV
inlawrev-3509	499	5	,	,	PUNCT
inlawrev-3509	499	6	the	the	DET
inlawrev-3509	499	7	courts	court	NOUN
inlawrev-3509	499	8	'	'	PART
inlawrev-3509	499	9	application	application	NOUN
inlawrev-3509	499	10	of	of	ADP
inlawrev-3509	499	11	the	the	DET
inlawrev-3509	499	12	assignment	assignment	NOUN
inlawrev-3509	499	13	-	-	PUNCT
inlawrev-3509	499	14	of	of	ADP
inlawrev-3509	499	15	-	-	PUNCT
inlawrev-3509	499	16	income	income	NOUN
inlawrev-3509	499	17	doctrine	doctrine	NOUN
inlawrev-3509	499	18	to	to	PART
inlawrev-3509	499	19	exclude	exclude	VERB
inlawrev-3509	499	20	attorney	attorney	NOUN
inlawrev-3509	499	21	fees	fee	NOUN
inlawrev-3509	499	22	awarded	award	VERB
inlawrev-3509	499	23	to	to	ADP
inlawrev-3509	499	24	nonphysical	nonphysical	ADJ
inlawrev-3509	499	25	injury	injury	NOUN
inlawrev-3509	499	26	plaintiffs	plaintiff	NOUN
inlawrev-3509	499	27	is	be	AUX
inlawrev-3509	499	28	inadequate	inadequate	ADJ
inlawrev-3509	499	29	to	to	PART
inlawrev-3509	499	30	resolve	resolve	VERB
inlawrev-3509	499	31	the	the	DET
inlawrev-3509	499	32	problem	problem	NOUN
inlawrev-3509	499	33	entirely	entirely	ADV
inlawrev-3509	499	34	.	.	PUNCT
inlawrev-3509	500	1	the	the	DET
inlawrev-3509	500	2	inadequacy	inadequacy	NOUN
inlawrev-3509	500	3	exists	exist	VERB
inlawrev-3509	500	4	because	because	SCONJ
inlawrev-3509	500	5	the	the	DET
inlawrev-3509	500	6	courts	court	NOUN
inlawrev-3509	500	7	'	'	PART
inlawrev-3509	500	8	analysis	analysis	NOUN
inlawrev-3509	500	9	is	be	AUX
inlawrev-3509	500	10	based	base	VERB
inlawrev-3509	500	11	on	on	ADP
inlawrev-3509	500	12	varying	vary	VERB
inlawrev-3509	500	13	state	state	NOUN
inlawrev-3509	500	14	law	law	NOUN
inlawrev-3509	500	15	and	and	CCONJ
inlawrev-3509	500	16	may	may	AUX
inlawrev-3509	500	17	be	be	AUX
inlawrev-3509	500	18	misplaced	misplace	VERB
inlawrev-3509	500	19	with	with	ADP
inlawrev-3509	500	20	regard	regard	NOUN
inlawrev-3509	500	21	to	to	ADP
inlawrev-3509	500	22	some	some	DET
inlawrev-3509	500	23	plaintiffs	plaintiff	NOUN
inlawrev-3509	500	24	who	who	PRON
inlawrev-3509	500	25	,	,	PUNCT
inlawrev-3509	500	26	although	although	SCONJ
inlawrev-3509	500	27	they	they	PRON
inlawrev-3509	500	28	have	have	AUX
inlawrev-3509	500	29	suffered	suffer	VERB
inlawrev-3509	500	30	nonphysical	nonphysical	ADJ
inlawrev-3509	500	31	injury	injury	NOUN
inlawrev-3509	500	32	(	(	PUNCT
inlawrev-3509	500	33	e.g.	e.g.	ADV
inlawrev-3509	500	34	,	,	PUNCT
inlawrev-3509	500	35	condemnation	condemnation	NOUN
inlawrev-3509	500	36	of	of	ADP
inlawrev-3509	500	37	land	land	NOUN
inlawrev-3509	500	38	)	)	PUNCT
inlawrev-3509	500	39	,	,	PUNCT
inlawrev-3509	500	40	are	be	AUX
inlawrev-3509	500	41	actually	actually	ADV
inlawrev-3509	500	42	expending	expend	VERB
inlawrev-3509	500	43	nondeductible	nondeductible	ADJ
inlawrev-3509	500	44	capital	capital	NOUN
inlawrev-3509	500	45	expenses	expense	NOUN
inlawrev-3509	500	46	to	to	PART
inlawrev-3509	500	47	redeem	redeem	VERB
inlawrev-3509	500	48	value	value	NOUN
inlawrev-3509	500	49	oflost	oflost	NOUN
inlawrev-3509	500	50	capital	capital	NOUN
inlawrev-3509	500	51	gain	gain	NOUN
inlawrev-3509	500	52	.	.	PUNCT
inlawrev-3509	501	1	the	the	DET
inlawrev-3509	501	2	problems	problem	NOUN
inlawrev-3509	501	3	with	with	ADP
inlawrev-3509	501	4	cotnam	cotnam	NOUN
inlawrev-3509	501	5	and	and	CCONJ
inlawrev-3509	501	6	its	its	PRON
inlawrev-3509	501	7	progeny	progeny	NOUN
inlawrev-3509	501	8	do	do	AUX
inlawrev-3509	501	9	not	not	PART
inlawrev-3509	501	10	stop	stop	VERB
inlawrev-3509	501	11	there	there	ADV
inlawrev-3509	501	12	.	.	PUNCT
inlawrev-3509	502	1	another	another	DET
inlawrev-3509	502	2	commentator	commentator	NOUN
inlawrev-3509	502	3	has	have	AUX
inlawrev-3509	502	4	noted	note	VERB
inlawrev-3509	502	5	that	that	SCONJ
inlawrev-3509	502	6	the	the	DET
inlawrev-3509	502	7	courts	court	NOUN
inlawrev-3509	502	8	'	'	PART
inlawrev-3509	502	9	analysis	analysis	NOUN
inlawrev-3509	502	10	in	in	ADP
inlawrev-3509	502	11	cotnam,^^^	cotnam,^^^	PROPN
inlawrev-3509	502	12	estate	estate	NOUN
inlawrev-3509	502	13	ofclarks,^^^	ofclarks,^^^	PROPN
inlawrev-3509	502	14	and	and	CCONJ
inlawrev-3509	502	15	davis^^^	davis^^^	PROPN
inlawrev-3509	502	16	"	"	PUNCT
inlawrev-3509	502	17	is	be	AUX
inlawrev-3509	502	18	incomplete	incomplete	ADJ
inlawrev-3509	502	19	because	because	SCONJ
inlawrev-3509	502	20	[	[	X
inlawrev-3509	502	21	they	they	PRON
inlawrev-3509	502	22	]	]	PUNCT
inlawrev-3509	502	23	failed	fail	VERB
inlawrev-3509	502	24	to	to	PART
inlawrev-3509	502	25	consider	consider	VERB
inlawrev-3509	502	26	the	the	DET
inlawrev-3509	502	27	implications	implication	NOUN
inlawrev-3509	502	28	of	of	ADP
inlawrev-3509	502	29	[	[	X
inlawrev-3509	502	30	code	code	NOUN
inlawrev-3509	502	31	section	section	NOUN
inlawrev-3509	502	32	]	]	PUNCT
inlawrev-3509	502	33	83	83	NUM
inlawrev-3509	502	34	.	.	PUNCT
inlawrev-3509	502	35	"	"	PUNCT
inlawrev-3509	502	36	"	"	PUNCT
inlawrev-3509	502	37	*	*	PUNCT
inlawrev-3509	502	38	code	code	NOUN
inlawrev-3509	502	39	section	section	NOUN
inlawrev-3509	502	40	83	83	NUM
inlawrev-3509	502	41	provides	provide	VERB
inlawrev-3509	502	42	that	that	SCONJ
inlawrev-3509	502	43	property	property	NOUN
inlawrev-3509	502	44	exchanged	exchange	VERB
inlawrev-3509	502	45	for	for	ADP
inlawrev-3509	502	46	services	service	NOUN
inlawrev-3509	502	47	is	be	AUX
inlawrev-3509	502	48	disregarded	disregard	VERB
inlawrev-3509	502	49	for	for	ADP
inlawrev-3509	502	50	federal	federal	ADJ
inlawrev-3509	502	51	income	income	NOUN
inlawrev-3509	502	52	tax	tax	NOUN
inlawrev-3509	502	53	purposes	purpose	NOUN
inlawrev-3509	502	54	until	until	ADP
inlawrev-3509	502	55	the	the	DET
inlawrev-3509	502	56	"	"	PUNCT
inlawrev-3509	502	57	substantial	substantial	ADJ
inlawrev-3509	502	58	risk	risk	NOUN
inlawrev-3509	502	59	of	of	ADP
inlawrev-3509	502	60	forfeiture	forfeiture	NOUN
inlawrev-3509	502	61	"	"	PUNCT
inlawrev-3509	502	62	lapses	lapse	NOUN
inlawrev-3509	502	63	.	.	PUNCT
inlawrev-3509	503	1	"^	"^	VERB
inlawrev-3509	503	2	the	the	DET
inlawrev-3509	503	3	argument	argument	NOUN
inlawrev-3509	503	4	against	against	ADP
inlawrev-3509	503	5	cotnam	cotnam	NOUN
inlawrev-3509	503	6	and	and	CCONJ
inlawrev-3509	503	7	its	its	PRON
inlawrev-3509	503	8	forebears	forebear	NOUN
inlawrev-3509	503	9	is	be	AUX
inlawrev-3509	503	10	that	that	SCONJ
inlawrev-3509	503	11	once	once	SCONJ
inlawrev-3509	503	12	those	those	DET
inlawrev-3509	503	13	courts	court	NOUN
inlawrev-3509	503	14	determined	determine	VERB
inlawrev-3509	503	15	that	that	SCONJ
inlawrev-3509	503	16	contingent	contingent	ADJ
inlawrev-3509	503	17	fee	fee	NOUN
inlawrev-3509	503	18	arrangements	arrangement	NOUN
inlawrev-3509	503	19	operated	operate	VERB
inlawrev-3509	503	20	to	to	PART
inlawrev-3509	503	21	transfer	transfer	VERB
inlawrev-3509	503	22	a	a	DET
inlawrev-3509	503	23	portion	portion	NOUN
inlawrev-3509	503	24	of	of	ADP
inlawrev-3509	503	25	a	a	DET
inlawrev-3509	503	26	plaintiffs	plaintiff	NOUN
inlawrev-3509	503	27	claim	claim	VERB
inlawrev-3509	503	28	to	to	ADP
inlawrev-3509	503	29	his	his	PRON
inlawrev-3509	503	30	attorney	attorney	NOUN
inlawrev-3509	503	31	via	via	ADP
inlawrev-3509	503	32	state	state	NOUN
inlawrev-3509	503	33	attorney	attorney	NOUN
inlawrev-3509	503	34	lien	lien	NOUN
inlawrev-3509	503	35	statutes	statute	NOUN
inlawrev-3509	503	36	,	,	PUNCT
inlawrev-3509	503	37	code	code	NOUN
inlawrev-3509	503	38	section	section	NOUN
inlawrev-3509	503	39	83	83	NUM
inlawrev-3509	503	40	should	should	AUX
inlawrev-3509	503	41	have	have	AUX
inlawrev-3509	503	42	applied	apply	VERB
inlawrev-3509	503	43	to	to	ADP
inlawrev-3509	503	44	the	the	DET
inlawrev-3509	503	45	transfer	transfer	NOUN
inlawrev-3509	503	46	.	.	PUNCT
inlawrev-3509	504	1	the	the	DET
inlawrev-3509	504	2	substantial	substantial	ADJ
inlawrev-3509	504	3	risk	risk	NOUN
inlawrev-3509	504	4	of	of	ADP
inlawrev-3509	504	5	forfeiture	forfeiture	NOUN
inlawrev-3509	504	6	is	be	AUX
inlawrev-3509	504	7	created	create	VERB
inlawrev-3509	504	8	by	by	ADP
inlawrev-3509	504	9	the	the	DET
inlawrev-3509	504	10	possibility	possibility	NOUN
inlawrev-3509	504	11	that	that	SCONJ
inlawrev-3509	504	12	the	the	DET
inlawrev-3509	504	13	attorney	attorney	NOUN
inlawrev-3509	504	14	may	may	AUX
inlawrev-3509	504	15	be	be	AUX
inlawrev-3509	504	16	discharged	discharge	VERB
inlawrev-3509	504	17	or	or	CCONJ
inlawrev-3509	504	18	voluntarily	voluntarily	ADV
inlawrev-3509	504	19	withdraw	withdraw	VERB
inlawrev-3509	504	20	from	from	ADP
inlawrev-3509	504	21	the	the	DET
inlawrev-3509	504	22	case	case	NOUN
inlawrev-3509	504	23	before	before	ADP
inlawrev-3509	504	24	settlement	settlement	PROPN
inlawrev-3509	504	25	orjudgment	orjudgment	NOUN
inlawrev-3509	504	26	.	.	PUNCT
inlawrev-3509	505	1	however	however	ADV
inlawrev-3509	505	2	,	,	PUNCT
inlawrev-3509	505	3	the	the	DET
inlawrev-3509	505	4	transfer	transfer	NOUN
inlawrev-3509	505	5	does	do	AUX
inlawrev-3509	505	6	not	not	PART
inlawrev-3509	505	7	take	take	VERB
inlawrev-3509	505	8	place	place	NOUN
inlawrev-3509	505	9	until	until	ADP
inlawrev-3509	505	10	settlement	settlement	NOUN
inlawrev-3509	505	11	or	or	CCONJ
inlawrev-3509	505	12	judgment	judgment	NOUN
inlawrev-3509	505	13	,	,	PUNCT
inlawrev-3509	505	14	at	at	ADP
inlawrev-3509	505	15	which	which	DET
inlawrev-3509	505	16	time	time	NOUN
inlawrev-3509	505	17	the	the	DET
inlawrev-3509	505	18	plaintiff	plaintiff	NOUN
inlawrev-3509	505	19	transfers	transfer	VERB
inlawrev-3509	505	20	the	the	DET
inlawrev-3509	505	21	attorney	attorney	NOUN
inlawrev-3509	505	22	fee	fee	NOUN
inlawrev-3509	505	23	portion	portion	NOUN
inlawrev-3509	505	24	of	of	ADP
inlawrev-3509	505	25	his	his	PRON
inlawrev-3509	505	26	award	award	NOUN
inlawrev-3509	505	27	to	to	ADP
inlawrev-3509	505	28	his	his	PRON
inlawrev-3509	505	29	attorney	attorney	NOUN
inlawrev-3509	505	30	who	who	PRON
inlawrev-3509	505	31	includes	include	VERB
inlawrev-3509	505	32	that	that	DET
inlawrev-3509	505	33	amount	amount	NOUN
inlawrev-3509	505	34	in	in	ADP
inlawrev-3509	505	35	his	his	PRON
inlawrev-3509	505	36	or	or	CCONJ
inlawrev-3509	505	37	her	her	PRON
inlawrev-3509	505	38	gross	gross	ADJ
inlawrev-3509	505	39	income	income	NOUN
inlawrev-3509	505	40	.	.	PUNCT
inlawrev-3509	506	1	the	the	DET
inlawrev-3509	506	2	plaintiff	plaintiff	NOUN
inlawrev-3509	506	3	may	may	AUX
inlawrev-3509	506	4	deduct	deduct	VERB
inlawrev-3509	506	5	the	the	DET
inlawrev-3509	506	6	attorney	attorney	NOUN
inlawrev-3509	506	7	fees	fee	NOUN
inlawrev-3509	506	8	under	under	ADP
inlawrev-3509	506	9	code	code	NOUN
inlawrev-3509	506	10	sections	section	NOUN
inlawrev-3509	506	11	83	83	NUM
inlawrev-3509	506	12	and	and	CCONJ
inlawrev-3509	506	13	162.'^	162.'^	PROPN
inlawrev-3509	506	14	°	°	NOUN
inlawrev-3509	506	15	this	this	DET
inlawrev-3509	506	16	view	view	NOUN
inlawrev-3509	506	17	asserts	assert	VERB
inlawrev-3509	506	18	that	that	SCONJ
inlawrev-3509	506	19	the	the	DET
inlawrev-3509	506	20	1	1	NUM
inlawrev-3509	506	21	1	1	NUM
inlawrev-3509	506	22	4	4	NUM
inlawrev-3509	506	23	.	.	PUNCT
inlawrev-3509	507	1	i	i	PRON
inlawrev-3509	507	2	d.	d.	PROPN
inlawrev-3509	507	3	(	(	PUNCT
inlawrev-3509	507	4	footnotes	footnote	NOUN
inlawrev-3509	507	5	omitted	omit	VERB
inlawrev-3509	507	6	)	)	PUNCT
inlawrev-3509	507	7	.	.	PUNCT
inlawrev-3509	508	1	1	1	NUM
inlawrev-3509	508	2	15	15	NUM
inlawrev-3509	508	3	.	.	NUM
inlawrev-3509	508	4	263	263	NUM
inlawrev-3509	508	5	f.2d	f.2d	SYM
inlawrev-3509	508	6	119	119	NUM
inlawrev-3509	508	7	(	(	PUNCT
inlawrev-3509	508	8	5th	5th	ADJ
inlawrev-3509	508	9	cir	cir	NOUN
inlawrev-3509	508	10	.	.	PUNCT
inlawrev-3509	508	11	1959	1959	NUM
inlawrev-3509	508	12	)	)	PUNCT
inlawrev-3509	508	13	.	.	PUNCT
inlawrev-3509	509	1	1	1	NUM
inlawrev-3509	509	2	1	1	NUM
inlawrev-3509	509	3	6	6	NUM
inlawrev-3509	509	4	.	.	PUNCT
inlawrev-3509	510	1	202	202	NUM
inlawrev-3509	510	2	f.3d	f.3d	NUM
inlawrev-3509	510	3	854	854	NUM
inlawrev-3509	510	4	(	(	PUNCT
inlawrev-3509	510	5	6th	6th	ADJ
inlawrev-3509	510	6	cir	cir	NOUN
inlawrev-3509	510	7	.	.	PROPN
inlawrev-3509	510	8	2000	2000	NUM
inlawrev-3509	510	9	)	)	PUNCT
inlawrev-3509	510	10	.	.	PUNCT
inlawrev-3509	511	1	117	117	NUM
inlawrev-3509	511	2	.	.	PUNCT
inlawrev-3509	511	3	210f.3d	210f.3d	NUM
inlawrev-3509	512	1	1346(1	1346(1	NUM
inlawrev-3509	512	2	1th	1th	ADJ
inlawrev-3509	512	3	cir	cir	NOUN
inlawrev-3509	512	4	.	.	PROPN
inlawrev-3509	512	5	2000	2000	NUM
inlawrev-3509	512	6	)	)	PUNCT
inlawrev-3509	512	7	.	.	PUNCT
inlawrev-3509	513	1	118	118	NUM
inlawrev-3509	513	2	.	.	PUNCT
inlawrev-3509	514	1	gregg	gregg	PROPN
inlawrev-3509	514	2	d.	d.	PROPN
inlawrev-3509	514	3	polsky	polsky	PROPN
inlawrev-3509	514	4	,	,	PUNCT
inlawrev-3509	514	5	taxing	tax	VERB
inlawrev-3509	514	6	contingentattorneys	contingentattorney	NOUN
inlawrev-3509	514	7	'	'	PART
inlawrev-3509	514	8	fees	fee	NOUN
inlawrev-3509	514	9	:	:	PUNCT
inlawrev-3509	514	10	manycourtsare	manycourtsare	NOUN
inlawrev-3509	514	11	gettingit	gettingit	NOUN
inlawrev-3509	514	12	wrong	wrong	NOUN
inlawrev-3509	514	13	,	,	PUNCT
inlawrev-3509	514	14	89	89	NUM
inlawrev-3509	514	15	taxnotes	taxnote	NOUN
inlawrev-3509	514	16	917	917	NUM
inlawrev-3509	514	17	(	(	PUNCT
inlawrev-3509	514	18	2000	2000	NUM
inlawrev-3509	514	19	)	)	PUNCT
inlawrev-3509	514	20	;	;	PUNCT
inlawrev-3509	514	21	see	see	VERB
inlawrev-3509	514	22	supra	supra	PROPN
inlawrev-3509	514	23	notes	note	VERB
inlawrev-3509	514	24	36	36	NUM
inlawrev-3509	514	25	-	-	SYM
inlawrev-3509	514	26	37	37	NUM
inlawrev-3509	514	27	and	and	CCONJ
inlawrev-3509	514	28	accompanying	accompany	VERB
inlawrev-3509	514	29	text	text	NOUN
inlawrev-3509	514	30	(	(	PUNCT
inlawrev-3509	514	31	arguing	argue	VERB
inlawrev-3509	514	32	that	that	SCONJ
inlawrev-3509	514	33	the	the	DET
inlawrev-3509	514	34	courts	court	NOUN
inlawrev-3509	514	35	in	in	ADP
inlawrev-3509	514	36	those	those	DET
inlawrev-3509	514	37	cases	case	NOUN
inlawrev-3509	514	38	reasoned	reason	VERB
inlawrev-3509	514	39	that	that	SCONJ
inlawrev-3509	514	40	nonphysical	nonphysical	ADJ
inlawrev-3509	514	41	injury	injury	NOUN
inlawrev-3509	514	42	plaintiffs	plaintiff	NOUN
inlawrev-3509	514	43	could	could	AUX
inlawrev-3509	514	44	exclude	exclude	VERB
inlawrev-3509	514	45	from	from	ADP
inlawrev-3509	514	46	their	their	PRON
inlawrev-3509	514	47	gross	gross	ADJ
inlawrev-3509	514	48	income	income	NOUN
inlawrev-3509	514	49	attorney	attorney	NOUN
inlawrev-3509	514	50	fees	fee	NOUN
inlawrev-3509	514	51	awarded	award	VERB
inlawrev-3509	514	52	in	in	ADP
inlawrev-3509	514	53	settlements	settlement	NOUN
inlawrev-3509	514	54	orjudgments	orjudgment	NOUN
inlawrev-3509	514	55	because	because	SCONJ
inlawrev-3509	514	56	the	the	DET
inlawrev-3509	514	57	attorney	attorney	NOUN
inlawrev-3509	514	58	lien	lien	PROPN
inlawrev-3509	514	59	statute	statute	PROPN
inlawrev-3509	514	60	in	in	ADP
inlawrev-3509	514	61	the	the	DET
inlawrev-3509	514	62	relevant	relevant	ADJ
inlawrev-3509	514	63	states	state	NOUN
inlawrev-3509	514	64	gave	give	VERB
inlawrev-3509	514	65	attorneys	attorney	NOUN
inlawrev-3509	514	66	rights	right	NOUN
inlawrev-3509	514	67	to	to	ADP
inlawrev-3509	514	68	their	their	PRON
inlawrev-3509	514	69	fees	fee	NOUN
inlawrev-3509	514	70	and	and	CCONJ
inlawrev-3509	514	71	thus	thus	ADV
inlawrev-3509	514	72	,	,	PUNCT
inlawrev-3509	514	73	the	the	DET
inlawrev-3509	514	74	assignment	assignment	NOUN
inlawrev-3509	514	75	-	-	PUNCT
inlawrev-3509	514	76	of	of	ADP
inlawrev-3509	514	77	-	-	PUNCT
inlawrev-3509	514	78	income	income	NOUN
inlawrev-3509	514	79	doctrine	doctrine	NOUN
inlawrev-3509	514	80	could	could	AUX
inlawrev-3509	514	81	not	not	PART
inlawrev-3509	514	82	be	be	AUX
inlawrev-3509	514	83	applied	apply	VERB
inlawrev-3509	514	84	to	to	PART
inlawrev-3509	514	85	force	force	VERB
inlawrev-3509	514	86	plaintiffs	plaintiff	NOUN
inlawrev-3509	514	87	to	to	PART
inlawrev-3509	514	88	include	include	VERB
inlawrev-3509	514	89	attorney	attorney	NOUN
inlawrev-3509	514	90	fees	fee	NOUN
inlawrev-3509	514	91	in	in	ADP
inlawrev-3509	514	92	their	their	PRON
inlawrev-3509	514	93	gross	gross	ADJ
inlawrev-3509	514	94	income	income	NOUN
inlawrev-3509	514	95	)	)	PUNCT
inlawrev-3509	514	96	.	.	PUNCT
inlawrev-3509	515	1	119	119	NUM
inlawrev-3509	515	2	.	.	PUNCT
inlawrev-3509	515	3	i.r.c	i.r.c	NOUN
inlawrev-3509	515	4	.	.	PUNCT
inlawrev-3509	516	1	§	§	PROPN
inlawrev-3509	516	2	83(1994	83(1994	NUM
inlawrev-3509	516	3	)	)	PUNCT
inlawrev-3509	516	4	.	.	PUNCT
inlawrev-3509	517	1	1	1	NUM
inlawrev-3509	517	2	20	20	NUM
inlawrev-3509	517	3	.	.	PUNCT
inlawrev-3509	518	1	in	in	ADP
inlawrev-3509	518	2	the	the	DET
inlawrev-3509	518	3	case	case	NOUN
inlawrev-3509	518	4	of	of	ADP
inlawrev-3509	518	5	transfer	transfer	NOUN
inlawrev-3509	518	6	of	of	ADP
inlawrev-3509	518	7	property	property	NOUN
inlawrev-3509	518	8	in	in	ADP
inlawrev-3509	518	9	connection	connection	NOUN
inlawrev-3509	518	10	with	with	ADP
inlawrev-3509	518	11	the	the	DET
inlawrev-3509	518	12	performance	performance	NOUN
inlawrev-3509	518	13	of	of	ADP
inlawrev-3509	518	14	sources	source	NOUN
inlawrev-3509	518	15	.	.	PUNCT
inlawrev-3509	519	1	code	code	NOUN
inlawrev-3509	519	2	section	section	NOUN
inlawrev-3509	519	3	1	1	NUM
inlawrev-3509	519	4	62	62	NUM
inlawrev-3509	519	5	allows	allow	VERB
inlawrev-3509	519	6	the	the	DET
inlawrev-3509	519	7	individual	individual	NOUN
inlawrev-3509	519	8	for	for	ADP
inlawrev-3509	519	9	whom	whom	PRON
inlawrev-3509	519	10	the	the	DET
inlawrev-3509	519	11	services	service	NOUN
inlawrev-3509	519	12	were	be	AUX
inlawrev-3509	519	13	performed	perform	VERB
inlawrev-3509	519	14	,	,	PUNCT
inlawrev-3509	519	15	a	a	DET
inlawrev-3509	519	16	deduction	deduction	NOUN
inlawrev-3509	519	17	in	in	ADP
inlawrev-3509	519	18	the	the	DET
inlawrev-3509	519	19	amount	amount	NOUN
inlawrev-3509	519	20	200	200	NUM
inlawrev-3509	519	21	1	1	NUM
inlawrev-3509	519	22	]	]	PUNCT
inlawrev-3509	519	23	amending	amend	VERB
inlawrev-3509	519	24	the	the	DET
inlawrev-3509	519	25	internal	internal	ADJ
inlawrev-3509	519	26	revenue	revenue	NOUN
inlawrev-3509	519	27	code	code	PROPN
inlawrev-3509	519	28	263	263	NUM
inlawrev-3509	519	29	attorney	attorney	NOUN
inlawrev-3509	519	30	fee	fee	NOUN
inlawrev-3509	519	31	award	award	NOUN
inlawrev-3509	519	32	should	should	AUX
inlawrev-3509	519	33	not	not	PART
inlawrev-3509	519	34	be	be	AUX
inlawrev-3509	519	35	excluded	exclude	VERB
inlawrev-3509	519	36	from	from	ADP
inlawrev-3509	519	37	the	the	DET
inlawrev-3509	519	38	plaintiffs	plaintiff	NOUN
inlawrev-3509	519	39	income	income	NOUN
inlawrev-3509	519	40	.	.	PUNCT
inlawrev-3509	520	1	rather	rather	ADV
inlawrev-3509	520	2	,	,	PUNCT
inlawrev-3509	520	3	the	the	DET
inlawrev-3509	520	4	entire	entire	ADJ
inlawrev-3509	520	5	settlement	settlement	NOUN
inlawrev-3509	520	6	orjudgment	orjudgment	NOUN
inlawrev-3509	520	7	amount	amount	NOUN
inlawrev-3509	520	8	is	be	AUX
inlawrev-3509	520	9	included	include	VERB
inlawrev-3509	520	10	in	in	ADP
inlawrev-3509	520	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	520	12	gross	gross	ADJ
inlawrev-3509	520	13	income	income	NOUN
inlawrev-3509	520	14	,	,	PUNCT
inlawrev-3509	520	15	subject	subject	ADJ
inlawrev-3509	520	16	to	to	ADP
inlawrev-3509	520	17	deductions	deduction	NOUN
inlawrev-3509	520	18	allowed	allow	VERB
inlawrev-3509	520	19	by	by	ADP
inlawrev-3509	520	20	code	code	NOUN
inlawrev-3509	520	21	sections	section	NOUN
inlawrev-3509	520	22	83	83	NUM
inlawrev-3509	520	23	and	and	CCONJ
inlawrev-3509	520	24	162.'^	162.'^	NOUN
inlawrev-3509	520	25	'	'	PUNCT
inlawrev-3509	520	26	therefore	therefore	ADV
inlawrev-3509	520	27	,	,	PUNCT
inlawrev-3509	520	28	ifthe	ifthe	PROPN
inlawrev-3509	520	29	federal	federal	ADJ
inlawrev-3509	520	30	circuits	circuit	NOUN
inlawrev-3509	520	31	are	be	AUX
inlawrev-3509	520	32	either	either	CCONJ
inlawrev-3509	520	33	"	"	PUNCT
inlawrev-3509	520	34	getting	get	VERB
inlawrev-3509	520	35	it	it	PRON
inlawrev-3509	520	36	wrong	wrong	ADJ
inlawrev-3509	520	37	"	"	PUNCT
inlawrev-3509	520	38	or	or	CCONJ
inlawrev-3509	520	39	can	can	AUX
inlawrev-3509	520	40	not	not	PART
inlawrev-3509	520	41	reach	reach	VERB
inlawrev-3509	520	42	a	a	DET
inlawrev-3509	520	43	consensus	consensus	NOUN
inlawrev-3509	520	44	because	because	SCONJ
inlawrev-3509	520	45	of	of	ADP
inlawrev-3509	520	46	the	the	DET
inlawrev-3509	520	47	vagaries	vagary	NOUN
inlawrev-3509	520	48	of	of	ADP
inlawrev-3509	520	49	state	state	NOUN
inlawrev-3509	520	50	law	law	NOUN
inlawrev-3509	520	51	,	,	PUNCT
inlawrev-3509	520	52	a	a	DET
inlawrev-3509	520	53	resolution	resolution	NOUN
inlawrev-3509	520	54	from	from	ADP
inlawrev-3509	520	55	the	the	DET
inlawrev-3509	520	56	nation	nation	NOUN
inlawrev-3509	520	57	's	's	PART
inlawrev-3509	520	58	highest	high	ADJ
inlawrev-3509	520	59	court	court	NOUN
inlawrev-3509	520	60	would	would	AUX
inlawrev-3509	520	61	be	be	AUX
inlawrev-3509	520	62	helpful	helpful	ADJ
inlawrev-3509	520	63	.	.	PUNCT
inlawrev-3509	521	1	however	however	ADV
inlawrev-3509	521	2	,	,	PUNCT
inlawrev-3509	521	3	a	a	DET
inlawrev-3509	521	4	decision	decision	NOUN
inlawrev-3509	521	5	from	from	ADP
inlawrev-3509	521	6	the	the	DET
inlawrev-3509	521	7	supreme	supreme	PROPN
inlawrev-3509	521	8	court	court	PROPN
inlawrev-3509	521	9	would	would	AUX
inlawrev-3509	521	10	not	not	PART
inlawrev-3509	521	11	be	be	AUX
inlawrev-3509	521	12	the	the	DET
inlawrev-3509	521	13	most	most	ADV
inlawrev-3509	521	14	desirable	desirable	ADJ
inlawrev-3509	521	15	solution	solution	NOUN
inlawrev-3509	521	16	because	because	SCONJ
inlawrev-3509	521	17	the	the	DET
inlawrev-3509	521	18	issue	issue	NOUN
inlawrev-3509	521	19	would	would	AUX
inlawrev-3509	521	20	likely	likely	ADV
inlawrev-3509	521	21	be	be	AUX
inlawrev-3509	521	22	resolved	resolve	VERB
inlawrev-3509	521	23	based	base	VERB
inlawrev-3509	521	24	upon	upon	SCONJ
inlawrev-3509	521	25	the	the	DET
inlawrev-3509	521	26	court	court	NOUN
inlawrev-3509	521	27	-	-	PUNCT
inlawrev-3509	521	28	made	make	VERB
inlawrev-3509	521	29	doctrines	doctrine	NOUN
inlawrev-3509	521	30	that	that	PRON
inlawrev-3509	521	31	have	have	AUX
inlawrev-3509	521	32	aided	aid	VERB
inlawrev-3509	521	33	in	in	ADP
inlawrev-3509	521	34	creating	create	VERB
inlawrev-3509	521	35	the	the	DET
inlawrev-3509	521	36	problem	problem	NOUN
inlawrev-3509	521	37	.	.	PUNCT
inlawrev-3509	522	1	'	'	PUNCT
inlawrev-3509	522	2	^^	^^	PUNCT
inlawrev-3509	522	3	regardless	regardless	ADV
inlawrev-3509	522	4	,	,	PUNCT
inlawrev-3509	522	5	such	such	DET
inlawrev-3509	522	6	a	a	DET
inlawrev-3509	522	7	decision	decision	NOUN
inlawrev-3509	522	8	may	may	AUX
inlawrev-3509	522	9	be	be	AUX
inlawrev-3509	522	10	long	long	ADV
inlawrev-3509	522	11	in	in	ADP
inlawrev-3509	522	12	coming	come	VERB
inlawrev-3509	522	13	.	.	PUNCT
inlawrev-3509	523	1	^^^	^^^	X
inlawrev-3509	523	2	a	a	DET
inlawrev-3509	523	3	second	second	ADJ
inlawrev-3509	523	4	view	view	NOUN
inlawrev-3509	523	5	that	that	PRON
inlawrev-3509	523	6	involves	involve	VERB
inlawrev-3509	523	7	a	a	DET
inlawrev-3509	523	8	court	court	NOUN
inlawrev-3509	523	9	-	-	PUNCT
inlawrev-3509	523	10	made	make	VERB
inlawrev-3509	523	11	resolution	resolution	NOUN
inlawrev-3509	523	12	was	be	AUX
inlawrev-3509	523	13	suggested	suggest	VERB
inlawrev-3509	523	14	by	by	ADP
inlawrev-3509	523	15	u.s	u.s	PROPN
inlawrev-3509	523	16	.	.	PROPN
inlawrev-3509	523	17	tax	tax	PROPN
inlawrev-3509	523	18	court	court	NOUN
inlawrev-3509	523	19	judge	judge	NOUN
inlawrev-3509	523	20	beghe	beghe	NOUN
inlawrev-3509	523	21	in	in	ADP
inlawrev-3509	523	22	his	his	PRON
inlawrev-3509	523	23	kenseth	kenseth	ADJ
inlawrev-3509	523	24	dissent	dissent	NOUN
inlawrev-3509	523	25	.	.	PUNCT
inlawrev-3509	524	1	'^	'^	PROPN
inlawrev-3509	524	2	"	"	PUNCT
inlawrev-3509	524	3	*	*	PUNCT
inlawrev-3509	524	4	judge	judge	NOUN
inlawrev-3509	524	5	beghe	beghe	NOUN
inlawrev-3509	524	6	argues	argue	VERB
inlawrev-3509	524	7	that	that	SCONJ
inlawrev-3509	524	8	the	the	DET
inlawrev-3509	524	9	courts	court	NOUN
inlawrev-3509	524	10	can	can	AUX
inlawrev-3509	524	11	and	and	CCONJ
inlawrev-3509	524	12	should	should	AUX
inlawrev-3509	524	13	resolve	resolve	VERB
inlawrev-3509	524	14	the	the	DET
inlawrev-3509	524	15	conflict	conflict	NOUN
inlawrev-3509	524	16	.	.	PUNCT
inlawrev-3509	525	1	he	he	PRON
inlawrev-3509	525	2	argues	argue	VERB
inlawrev-3509	525	3	that	that	SCONJ
inlawrev-3509	525	4	because	because	SCONJ
inlawrev-3509	525	5	court	court	NOUN
inlawrev-3509	525	6	-	-	PUNCT
inlawrev-3509	525	7	made	make	VERB
inlawrev-3509	525	8	law^^^	law^^^	PROPN
inlawrev-3509	525	9	has	have	AUX
inlawrev-3509	525	10	contributed	contribute	VERB
inlawrev-3509	525	11	to	to	ADP
inlawrev-3509	525	12	the	the	DET
inlawrev-3509	525	13	problem	problem	NOUN
inlawrev-3509	525	14	,	,	PUNCT
inlawrev-3509	525	15	courts	court	NOUN
inlawrev-3509	525	16	have	have	VERB
inlawrev-3509	525	17	the	the	DET
inlawrev-3509	525	18	authority	authority	NOUN
inlawrev-3509	525	19	to	to	PART
inlawrev-3509	525	20	ameliorate	ameliorate	VERB
inlawrev-3509	525	21	the	the	DET
inlawrev-3509	525	22	conflict	conflict	NOUN
inlawrev-3509	525	23	.	.	PUNCT
inlawrev-3509	526	1	in	in	ADP
inlawrev-3509	526	2	light	light	NOUN
inlawrev-3509	526	3	of	of	ADP
inlawrev-3509	526	4	cotnam	cotnam	NOUN
inlawrev-3509	526	5	and	and	CCONJ
inlawrev-3509	526	6	its	its	PRON
inlawrev-3509	526	7	progeny	progeny	NOUN
inlawrev-3509	526	8	,	,	PUNCT
inlawrev-3509	526	9	judge	judge	NOUN
inlawrev-3509	526	10	beghe	beghe	NOUN
inlawrev-3509	526	11	distinguishes	distinguish	VERB
inlawrev-3509	526	12	two	two	NUM
inlawrev-3509	526	13	separate	separate	ADJ
inlawrev-3509	526	14	grounds	ground	NOUN
inlawrev-3509	526	15	upon	upon	SCONJ
inlawrev-3509	526	16	which	which	PRON
inlawrev-3509	526	17	the	the	DET
inlawrev-3509	526	18	courts	court	NOUN
inlawrev-3509	526	19	could	could	AUX
inlawrev-3509	526	20	resolve	resolve	VERB
inlawrev-3509	526	21	the	the	DET
inlawrev-3509	526	22	issue	issue	NOUN
inlawrev-3509	526	23	of	of	ADP
inlawrev-3509	526	24	the	the	DET
inlawrev-3509	526	25	excludability	excludability	NOUN
inlawrev-3509	526	26	of	of	ADP
inlawrev-3509	526	27	attorney	attorney	NOUN
inlawrev-3509	526	28	fees	fee	NOUN
inlawrev-3509	526	29	in	in	ADP
inlawrev-3509	526	30	nonphysical	nonphysical	ADJ
inlawrev-3509	526	31	injury	injury	NOUN
inlawrev-3509	526	32	settlements	settlement	NOUN
inlawrev-3509	526	33	and	and	CCONJ
inlawrev-3509	526	34	judgments	judgment	NOUN
inlawrev-3509	526	35	.	.	PUNCT
inlawrev-3509	527	1	one	one	NUM
inlawrev-3509	527	2	is	be	AUX
inlawrev-3509	527	3	the	the	DET
inlawrev-3509	527	4	"	"	PUNCT
inlawrev-3509	527	5	narrow	narrow	ADJ
inlawrev-3509	527	6	ground	ground	NOUN
inlawrev-3509	527	7	,	,	PUNCT
inlawrev-3509	527	8	"	"	PUNCT
inlawrev-3509	527	9	namely	namely	ADV
inlawrev-3509	527	10	that	that	SCONJ
inlawrev-3509	527	11	state	state	NOUN
inlawrev-3509	527	12	attorney	attorney	NOUN
inlawrev-3509	527	13	lien	lien	NOUN
inlawrev-3509	527	14	statutes	statute	NOUN
inlawrev-3509	527	15	are	be	AUX
inlawrev-3509	527	16	interpreted	interpret	VERB
inlawrev-3509	527	17	to	to	PART
inlawrev-3509	527	18	decide	decide	VERB
inlawrev-3509	527	19	the	the	DET
inlawrev-3509	527	20	outcome	outcome	NOUN
inlawrev-3509	527	21	ofthe	ofthe	ADJ
inlawrev-3509	527	22	federal	federal	ADJ
inlawrev-3509	527	23	income	income	NOUN
inlawrev-3509	527	24	tax	tax	NOUN
inlawrev-3509	527	25	treatment	treatment	NOUN
inlawrev-3509	527	26	of	of	ADP
inlawrev-3509	527	27	income	income	NOUN
inlawrev-3509	527	28	for	for	ADP
inlawrev-3509	527	29	non	non	ADJ
inlawrev-3509	527	30	-	-	ADJ
inlawrev-3509	527	31	physical	physical	ADJ
inlawrev-3509	527	32	injury	injury	NOUN
inlawrev-3509	527	33	plaintiffs	plaintiff	NOUN
inlawrev-3509	527	34	.	.	PUNCT
inlawrev-3509	528	1	'	'	PUNCT
inlawrev-3509	528	2	^^	^^	PUNCT
inlawrev-3509	528	3	the	the	DET
inlawrev-3509	528	4	other	other	ADJ
inlawrev-3509	528	5	is	be	AUX
inlawrev-3509	528	6	the	the	DET
inlawrev-3509	528	7	"	"	PUNCT
inlawrev-3509	528	8	broader	broad	ADJ
inlawrev-3509	528	9	ground	ground	NOUN
inlawrev-3509	528	10	,	,	PUNCT
inlawrev-3509	528	11	"	"	PUNCT
inlawrev-3509	528	12	namely	namely	ADV
inlawrev-3509	528	13	that	that	SCONJ
inlawrev-3509	528	14	the	the	DET
inlawrev-3509	528	15	contingent	contingent	NOUN
inlawrev-3509	528	16	fee	fee	NOUN
inlawrev-3509	528	17	plaintiff	plaintiff	NOUN
inlawrev-3509	528	18	lacks	lack	VERB
inlawrev-3509	528	19	substantial	substantial	ADJ
inlawrev-3509	528	20	control	control	NOUN
inlawrev-3509	528	21	over	over	ADP
inlawrev-3509	528	22	the	the	DET
inlawrev-3509	528	23	attorney	attorney	NOUN
inlawrev-3509	528	24	fee	fee	NOUN
inlawrev-3509	528	25	income	income	NOUN
inlawrev-3509	528	26	to	to	PART
inlawrev-3509	528	27	include	include	VERB
inlawrev-3509	528	28	it	it	PRON
inlawrev-3509	528	29	in	in	ADP
inlawrev-3509	528	30	his	his	PRON
inlawrev-3509	528	31	gross	gross	ADJ
inlawrev-3509	528	32	income	income	NOUN
inlawrev-3509	528	33	.	.	PUNCT
inlawrev-3509	529	1	'	'	PUNCT
inlawrev-3509	529	2	^^	^^	CCONJ
inlawrev-3509	529	3	the	the	DET
inlawrev-3509	529	4	latter	latter	ADJ
inlawrev-3509	529	5	view	view	NOUN
inlawrev-3509	529	6	avoids	avoid	VERB
inlawrev-3509	529	7	the	the	DET
inlawrev-3509	529	8	anomaly	anomaly	NOUN
inlawrev-3509	529	9	created	create	VERB
inlawrev-3509	529	10	by	by	ADP
inlawrev-3509	529	11	the	the	DET
inlawrev-3509	529	12	application	application	NOUN
inlawrev-3509	529	13	of	of	ADP
inlawrev-3509	529	14	varying	vary	VERB
inlawrev-3509	529	15	state	state	NOUN
inlawrev-3509	529	16	laws	law	NOUN
inlawrev-3509	529	17	to	to	PART
inlawrev-3509	529	18	decide	decide	VERB
inlawrev-3509	529	19	such	such	DET
inlawrev-3509	529	20	a	a	DET
inlawrev-3509	529	21	fundamental	fundamental	ADJ
inlawrev-3509	529	22	federal	federal	ADJ
inlawrev-3509	529	23	income	income	NOUN
inlawrev-3509	529	24	tax	tax	NOUN
inlawrev-3509	529	25	consequence	consequence	NOUN
inlawrev-3509	529	26	.	.	PUNCT
inlawrev-3509	530	1	since	since	SCONJ
inlawrev-3509	530	2	the	the	DET
inlawrev-3509	530	3	broader	broad	ADJ
inlawrev-3509	530	4	ground	ground	NOUN
inlawrev-3509	530	5	avoids	avoid	VERB
inlawrev-3509	530	6	state	state	NOUN
inlawrev-3509	530	7	law	law	NOUN
inlawrev-3509	530	8	application	application	NOUN
inlawrev-3509	530	9	,	,	PUNCT
inlawrev-3509	530	10	it	it	PRON
inlawrev-3509	530	11	would	would	AUX
inlawrev-3509	530	12	at	at	ADV
inlawrev-3509	530	13	least	least	ADJ
inlawrev-3509	530	14	provide	provide	VERB
inlawrev-3509	530	15	a	a	DET
inlawrev-3509	530	16	resolution	resolution	NOUN
inlawrev-3509	530	17	that	that	PRON
inlawrev-3509	530	18	could	could	AUX
inlawrev-3509	530	19	be	be	AUX
inlawrev-3509	530	20	applied	apply	VERB
inlawrev-3509	530	21	in	in	ADP
inlawrev-3509	530	22	every	every	DET
inlawrev-3509	530	23	case	case	NOUN
inlawrev-3509	530	24	.	.	PUNCT
inlawrev-3509	531	1	judge	judge	NOUN
inlawrev-3509	531	2	beghe	beghe	NOUN
inlawrev-3509	531	3	points	point	VERB
inlawrev-3509	531	4	out	out	ADP
inlawrev-3509	531	5	that	that	SCONJ
inlawrev-3509	531	6	the	the	DET
inlawrev-3509	531	7	narrower	narrow	ADJ
inlawrev-3509	531	8	ground	ground	NOUN
inlawrev-3509	531	9	makes	make	VERB
inlawrev-3509	531	10	a	a	DET
inlawrev-3509	531	11	determination	determination	NOUN
inlawrev-3509	531	12	equal	equal	ADJ
inlawrev-3509	531	13	to	to	ADP
inlawrev-3509	531	14	the	the	DET
inlawrev-3509	531	15	amount	amount	NOUN
inlawrev-3509	531	16	included	include	VERB
inlawrev-3509	531	17	in	in	ADP
inlawrev-3509	531	18	the	the	DET
inlawrev-3509	531	19	gross	gross	ADJ
inlawrev-3509	531	20	income	income	NOUN
inlawrev-3509	531	21	of	of	ADP
inlawrev-3509	531	22	the	the	DET
inlawrev-3509	531	23	person	person	NOUN
inlawrev-3509	531	24	who	who	PRON
inlawrev-3509	531	25	performed	perform	VERB
inlawrev-3509	531	26	such	such	ADJ
inlawrev-3509	531	27	services	service	NOUN
inlawrev-3509	531	28	.	.	PUNCT
inlawrev-3509	532	1	i	i	PRON
inlawrev-3509	532	2	d.	d.	PROPN
inlawrev-3509	532	3	§	§	PROPN
inlawrev-3509	532	4	83(h	83(h	NUM
inlawrev-3509	532	5	)	)	PUNCT
inlawrev-3509	532	6	.	.	PUNCT
inlawrev-3509	533	1	code	code	NOUN
inlawrev-3509	533	2	section	section	NOUN
inlawrev-3509	533	3	162	162	NUM
inlawrev-3509	533	4	defines	define	VERB
inlawrev-3509	533	5	a	a	DET
inlawrev-3509	533	6	deduction	deduction	NOUN
inlawrev-3509	533	7	for	for	ADP
inlawrev-3509	533	8	ordinary	ordinary	ADJ
inlawrev-3509	533	9	and	and	CCONJ
inlawrev-3509	533	10	necessary	necessary	ADJ
inlawrev-3509	533	11	expenses	expense	NOUN
inlawrev-3509	533	12	used	use	VERB
inlawrev-3509	533	13	in	in	ADP
inlawrev-3509	533	14	trade	trade	NOUN
inlawrev-3509	533	15	or	or	CCONJ
inlawrev-3509	533	16	business	business	NOUN
inlawrev-3509	533	17	.	.	PUNCT
inlawrev-3509	534	1	of	of	ADP
inlawrev-3509	534	2	course	course	NOUN
inlawrev-3509	534	3	,	,	PUNCT
inlawrev-3509	534	4	this	this	PRON
inlawrev-3509	534	5	is	be	AUX
inlawrev-3509	534	6	a	a	DET
inlawrev-3509	534	7	"	"	PUNCT
inlawrev-3509	534	8	below	below	ADP
inlawrev-3509	534	9	the	the	DET
inlawrev-3509	534	10	line	line	NOUN
inlawrev-3509	534	11	"	"	PUNCT
inlawrev-3509	534	12	deduction	deduction	NOUN
inlawrev-3509	534	13	subject	subject	NOUN
inlawrev-3509	534	14	to	to	ADP
inlawrev-3509	534	15	the	the	DET
inlawrev-3509	534	16	two	two	NUM
inlawrev-3509	534	17	percent	percent	NOUN
inlawrev-3509	534	18	floor	floor	NOUN
inlawrev-3509	534	19	and	and	CCONJ
inlawrev-3509	534	20	thus	thus	ADV
inlawrev-3509	534	21	,	,	PUNCT
inlawrev-3509	534	22	the	the	DET
inlawrev-3509	534	23	plaintiff	plaintiff	NOUN
inlawrev-3509	534	24	does	do	AUX
inlawrev-3509	534	25	not	not	PART
inlawrev-3509	534	26	get	get	VERB
inlawrev-3509	534	27	to	to	PART
inlawrev-3509	534	28	fully	fully	ADV
inlawrev-3509	534	29	deduct	deduct	VERB
inlawrev-3509	534	30	the	the	DET
inlawrev-3509	534	31	amount	amount	NOUN
inlawrev-3509	534	32	paid	pay	VERB
inlawrev-3509	534	33	to	to	ADP
inlawrev-3509	534	34	his	his	PRON
inlawrev-3509	534	35	attorney	attorney	NOUN
inlawrev-3509	534	36	.	.	PUNCT
inlawrev-3509	535	1	i	i	PRON
inlawrev-3509	535	2	d.	d.	PROPN
inlawrev-3509	535	3	§	§	PROPN
inlawrev-3509	535	4	162	162	NUM
inlawrev-3509	535	5	(	(	PUNCT
inlawrev-3509	535	6	1994	1994	NUM
inlawrev-3509	535	7	&	&	CCONJ
inlawrev-3509	535	8	supp	supp	PROPN
inlawrev-3509	535	9	.	.	PUNCT
inlawrev-3509	536	1	v1999	v1999	NOUN
inlawrev-3509	536	2	)	)	PUNCT
inlawrev-3509	536	3	.	.	PUNCT
inlawrev-3509	537	1	121	121	NUM
inlawrev-3509	537	2	.	.	PUNCT
inlawrev-3509	538	1	"	"	PUNCT
inlawrev-3509	538	2	the	the	DET
inlawrev-3509	538	3	result	result	NOUN
inlawrev-3509	538	4	would	would	AUX
inlawrev-3509	538	5	be	be	AUX
inlawrev-3509	538	6	the	the	DET
inlawrev-3509	538	7	same	same	ADJ
inlawrev-3509	538	8	even	even	ADV
inlawrev-3509	538	9	under	under	ADP
inlawrev-3509	538	10	the	the	DET
inlawrev-3509	538	11	sixth	sixth	ADJ
inlawrev-3509	538	12	circuit	circuit	NOUN
inlawrev-3509	538	13	's	's	PART
inlawrev-3509	538	14	partnership	partnership	NOUN
inlawrev-3509	538	15	theory	theory	NOUN
inlawrev-3509	538	16	.	.	PUNCT
inlawrev-3509	538	17	"	"	PUNCT
inlawrev-3509	539	1	polsky	polsky	PROPN
inlawrev-3509	539	2	,	,	PUNCT
inlawrev-3509	539	3	supra	supra	PROPN
inlawrev-3509	539	4	note	note	NOUN
inlawrev-3509	539	5	1	1	NUM
inlawrev-3509	539	6	18	18	NUM
inlawrev-3509	539	7	,	,	PUNCT
inlawrev-3509	539	8	at	at	ADP
inlawrev-3509	539	9	55	55	NUM
inlawrev-3509	539	10	.	.	PUNCT
inlawrev-3509	540	1	122	122	NUM
inlawrev-3509	540	2	.	.	PUNCT
inlawrev-3509	541	1	isee	isee	PROPN
inlawrev-3509	541	2	geier	geier	NOUN
inlawrev-3509	541	3	,	,	PUNCT
inlawrev-3509	541	4	5mpra	5mpra	NUM
inlawrev-3509	541	5	note	note	NOUN
inlawrev-3509	541	6	72	72	NUM
inlawrev-3509	541	7	,	,	PUNCT
inlawrev-3509	541	8	at	at	ADP
inlawrev-3509	541	9	76	76	NUM
inlawrev-3509	541	10	.	.	PUNCT
inlawrev-3509	541	11	1	1	NUM
inlawrev-3509	541	12	23	23	NUM
inlawrev-3509	541	13	.	.	PUNCT
inlawrev-3509	542	1	see	see	VERB
inlawrev-3509	542	2	robert	robert	PROPN
inlawrev-3509	542	3	w.	w.	PROPN
inlawrev-3509	542	4	wood	wood	PROPN
inlawrev-3509	542	5	,	,	PUNCT
inlawrev-3509	542	6	even	even	ADV
inlawrev-3509	542	7	tax	tax	NOUN
inlawrev-3509	542	8	court	court	NOUN
inlawrev-3509	542	9	itselfdivided	itselfdivide	VERB
inlawrev-3509	542	10	on	on	ADP
inlawrev-3509	542	11	attorneys	attorney	NOUN
inlawrev-3509	542	12	'	'	PART
inlawrev-3509	542	13	fees	fee	NOUN
inlawrev-3509	542	14	issue	issue	NOUN
inlawrev-3509	542	15	!	!	PUNCT
inlawrev-3509	543	1	,	,	PUNCT
inlawrev-3509	543	2	88	88	NUM
inlawrev-3509	543	3	tax	tax	NOUN
inlawrev-3509	543	4	notes	note	NOUN
inlawrev-3509	543	5	573	573	NUM
inlawrev-3509	543	6	(	(	PUNCT
inlawrev-3509	543	7	2000	2000	NUM
inlawrev-3509	543	8	)	)	PUNCT
inlawrev-3509	543	9	.	.	PUNCT
inlawrev-3509	544	1	124	124	NUM
inlawrev-3509	544	2	.	.	PUNCT
inlawrev-3509	545	1	kenseth	kenseth	PROPN
inlawrev-3509	545	2	v.	v.	ADP
inlawrev-3509	545	3	comm'r	comm'r	PROPN
inlawrev-3509	545	4	,	,	PUNCT
inlawrev-3509	545	5	114	114	NUM
inlawrev-3509	545	6	t.c	t.c	PROPN
inlawrev-3509	545	7	.	.	PROPN
inlawrev-3509	545	8	399	399	NUM
inlawrev-3509	545	9	,	,	PUNCT
inlawrev-3509	545	10	421	421	NUM
inlawrev-3509	545	11	(	(	PUNCT
inlawrev-3509	545	12	2000	2000	NUM
inlawrev-3509	545	13	)	)	PUNCT
inlawrev-3509	545	14	,	,	PUNCT
inlawrev-3509	545	15	aff'd	aff'd	NOUN
inlawrev-3509	545	16	,	,	PUNCT
inlawrev-3509	545	17	259	259	NUM
inlawrev-3509	545	18	f.3d	f.3d	NUM
inlawrev-3509	545	19	881	881	NUM
inlawrev-3509	545	20	(	(	PUNCT
inlawrev-3509	545	21	7th	7th	ADJ
inlawrev-3509	545	22	cir	cir	NOUN
inlawrev-3509	545	23	.	.	PROPN
inlawrev-3509	545	24	2001	2001	NUM
inlawrev-3509	545	25	)	)	PUNCT
inlawrev-3509	545	26	(	(	PUNCT
inlawrev-3509	545	27	beghe	beghe	NOUN
inlawrev-3509	545	28	,	,	PUNCT
inlawrev-3509	545	29	j.	j.	PROPN
inlawrev-3509	545	30	,	,	PUNCT
inlawrev-3509	545	31	dissenting	dissent	VERB
inlawrev-3509	545	32	)	)	PUNCT
inlawrev-3509	545	33	.	.	PUNCT
inlawrev-3509	546	1	125	125	NUM
inlawrev-3509	546	2	.	.	PUNCT
inlawrev-3509	546	3	application	application	NOUN
inlawrev-3509	546	4	of	of	ADP
inlawrev-3509	546	5	the	the	DET
inlawrev-3509	546	6	assignment	assignment	NOUN
inlawrev-3509	546	7	-	-	PUNCT
inlawrev-3509	546	8	of	of	ADP
inlawrev-3509	546	9	-	-	PUNCT
inlawrev-3509	546	10	income	income	NOUN
inlawrev-3509	546	11	doctrine	doctrine	NOUN
inlawrev-3509	546	12	forces	force	VERB
inlawrev-3509	546	13	nonphysical	nonphysical	ADJ
inlawrev-3509	546	14	personal	personal	ADJ
inlawrev-3509	546	15	injury	injury	NOUN
inlawrev-3509	546	16	plaintiffs	plaintiff	NOUN
inlawrev-3509	546	17	to	to	PART
inlawrev-3509	546	18	pay	pay	VERB
inlawrev-3509	546	19	income	income	NOUN
inlawrev-3509	546	20	tax	tax	NOUN
inlawrev-3509	546	21	on	on	ADP
inlawrev-3509	546	22	the	the	DET
inlawrev-3509	546	23	portion	portion	NOUN
inlawrev-3509	546	24	of	of	ADP
inlawrev-3509	546	25	their	their	PRON
inlawrev-3509	546	26	awards	award	NOUN
inlawrev-3509	546	27	paid	pay	VERB
inlawrev-3509	546	28	for	for	ADP
inlawrev-3509	546	29	legal	legal	ADJ
inlawrev-3509	546	30	fees	fee	NOUN
inlawrev-3509	546	31	.	.	PUNCT
inlawrev-3509	547	1	since	since	SCONJ
inlawrev-3509	547	2	the	the	DET
inlawrev-3509	547	3	doctrine	doctrine	NOUN
inlawrev-3509	547	4	is	be	AUX
inlawrev-3509	547	5	not	not	PART
inlawrev-3509	547	6	mandated	mandate	VERB
inlawrev-3509	547	7	by	by	ADP
inlawrev-3509	547	8	the	the	DET
inlawrev-3509	547	9	code	code	NOUN
inlawrev-3509	547	10	and	and	CCONJ
inlawrev-3509	547	11	was	be	AUX
inlawrev-3509	547	12	created	create	VERB
inlawrev-3509	547	13	by	by	ADP
inlawrev-3509	547	14	the	the	DET
inlawrev-3509	547	15	courts	court	NOUN
inlawrev-3509	547	16	,	,	PUNCT
inlawrev-3509	547	17	tax	tax	NOUN
inlawrev-3509	547	18	controversies	controversy	NOUN
inlawrev-3509	547	19	can	can	AUX
inlawrev-3509	547	20	be	be	AUX
inlawrev-3509	547	21	properly	properly	ADV
inlawrev-3509	547	22	settled	settle	VERB
inlawrev-3509	547	23	without	without	ADP
inlawrev-3509	547	24	its	its	PRON
inlawrev-3509	547	25	application	application	NOUN
inlawrev-3509	547	26	.	.	PUNCT
inlawrev-3509	548	1	furthermore	furthermore	ADV
inlawrev-3509	548	2	,	,	PUNCT
inlawrev-3509	548	3	judge	judge	NOUN
inlawrev-3509	548	4	beghe	beghe	NOUN
inlawrev-3509	548	5	argues	argue	VERB
inlawrev-3509	548	6	that	that	SCONJ
inlawrev-3509	548	7	the	the	DET
inlawrev-3509	548	8	assignment	assignment	NOUN
inlawrev-3509	548	9	-	-	PUNCT
inlawrev-3509	548	10	of	of	ADP
inlawrev-3509	548	11	-	-	PUNCT
inlawrev-3509	548	12	income	income	NOUN
inlawrev-3509	548	13	doctrine	doctrine	NOUN
inlawrev-3509	548	14	is	be	AUX
inlawrev-3509	548	15	outdated	outdate	VERB
inlawrev-3509	548	16	and	and	CCONJ
inlawrev-3509	548	17	applies	apply	VERB
inlawrev-3509	548	18	to	to	ADP
inlawrev-3509	548	19	a	a	DET
inlawrev-3509	548	20	limited	limited	ADJ
inlawrev-3509	548	21	amount	amount	NOUN
inlawrev-3509	548	22	of	of	ADP
inlawrev-3509	548	23	cases	case	NOUN
inlawrev-3509	548	24	.	.	PUNCT
inlawrev-3509	549	1	thus	thus	ADV
inlawrev-3509	549	2	,	,	PUNCT
inlawrev-3509	549	3	the	the	DET
inlawrev-3509	549	4	assignment	assignment	NOUN
inlawrev-3509	549	5	-	-	PUNCT
inlawrev-3509	549	6	of	of	ADP
inlawrev-3509	549	7	-	-	PUNCT
inlawrev-3509	549	8	income	income	NOUN
inlawrev-3509	549	9	doctrine	doctrine	NOUN
inlawrev-3509	549	10	should	should	AUX
inlawrev-3509	549	11	not	not	PART
inlawrev-3509	549	12	extend	extend	VERB
inlawrev-3509	549	13	to	to	ADP
inlawrev-3509	549	14	cases	case	NOUN
inlawrev-3509	549	15	involving	involve	VERB
inlawrev-3509	549	16	personal	personal	ADJ
inlawrev-3509	549	17	injury	injury	NOUN
inlawrev-3509	549	18	litigation	litigation	NOUN
inlawrev-3509	549	19	.	.	PUNCT
inlawrev-3509	550	1	i	i	PRON
inlawrev-3509	550	2	d.	d.	PROPN
inlawrev-3509	550	3	126	126	NUM
inlawrev-3509	550	4	.	.	PUNCT
inlawrev-3509	551	1	/^.	/^.	PUNCT
inlawrev-3509	552	1	at	at	ADP
inlawrev-3509	552	2	433	433	NUM
inlawrev-3509	552	3	-	-	SYM
inlawrev-3509	552	4	38	38	NUM
inlawrev-3509	552	5	.	.	PUNCT
inlawrev-3509	553	1	127	127	NUM
inlawrev-3509	553	2	.	.	PUNCT
inlawrev-3509	554	1	mat	mat	VERB
inlawrev-3509	554	2	438	438	NUM
inlawrev-3509	554	3	-	-	SYM
inlawrev-3509	554	4	42	42	NUM
inlawrev-3509	554	5	.	.	PUNCT
inlawrev-3509	554	6	264	264	NUM
inlawrev-3509	554	7	indiana	indiana	PROPN
inlawrev-3509	554	8	law	law	PROPN
inlawrev-3509	554	9	review	review	NOUN
inlawrev-3509	554	10	[	[	X
inlawrev-3509	554	11	vol	vol	NOUN
inlawrev-3509	554	12	.	.	PUNCT
inlawrev-3509	555	1	35:245	35:245	NUM
inlawrev-3509	555	2	based	base	VERB
inlawrev-3509	555	3	on	on	ADP
inlawrev-3509	555	4	"	"	PUNCT
inlawrev-3509	555	5	attenuated	attenuate	VERB
inlawrev-3509	555	6	subtleties	subtlety	NOUN
inlawrev-3509	555	7	"	"	PUNCT
inlawrev-3509	555	8	and	and	CCONJ
inlawrev-3509	555	9	"	"	PUNCT
inlawrev-3509	555	10	refinements	refinement	NOUN
inlawrev-3509	555	11	"	"	PUNCT
inlawrev-3509	555	12	of	of	ADP
inlawrev-3509	555	13	state	state	NOUN
inlawrev-3509	555	14	law	law	NOUN
inlawrev-3509	555	15	that	that	PRON
inlawrev-3509	555	16	should	should	AUX
inlawrev-3509	555	17	be	be	AUX
inlawrev-3509	555	18	disregarded	disregard	VERB
inlawrev-3509	555	19	.	.	PUNCT
inlawrev-3509	556	1	'^^	'^^	NUM
inlawrev-3509	557	1	whereas	whereas	SCONJ
inlawrev-3509	557	2	,	,	PUNCT
inlawrev-3509	557	3	the	the	DET
inlawrev-3509	557	4	broader	broad	ADJ
inlawrev-3509	557	5	ground	ground	NOUN
inlawrev-3509	557	6	,	,	PUNCT
inlawrev-3509	557	7	where	where	SCONJ
inlawrev-3509	557	8	one	one	NOUN
inlawrev-3509	557	9	asks	ask	VERB
inlawrev-3509	557	10	whether	whether	SCONJ
inlawrev-3509	557	11	the	the	DET
inlawrev-3509	557	12	plaintiff	plaintiff	NOUN
inlawrev-3509	557	13	in	in	ADP
inlawrev-3509	557	14	contingent	contingent	ADJ
inlawrev-3509	557	15	fees	fee	NOUN
inlawrev-3509	557	16	cases	case	NOUN
inlawrev-3509	557	17	ever	ever	ADV
inlawrev-3509	557	18	"	"	PUNCT
inlawrev-3509	557	19	controlled	control	VERB
inlawrev-3509	557	20	"	"	PUNCT
inlawrev-3509	557	21	the	the	DET
inlawrev-3509	557	22	income	income	NOUN
inlawrev-3509	557	23	,	,	PUNCT
inlawrev-3509	557	24	provides	provide	VERB
inlawrev-3509	557	25	a	a	DET
inlawrev-3509	557	26	more	more	ADV
inlawrev-3509	557	27	appropriate	appropriate	ADJ
inlawrev-3509	557	28	means	mean	NOUN
inlawrev-3509	557	29	to	to	PART
inlawrev-3509	557	30	achieve	achieve	VERB
inlawrev-3509	557	31	the	the	DET
inlawrev-3509	557	32	same	same	ADJ
inlawrev-3509	557	33	result	result	NOUN
inlawrev-3509	557	34	.	.	PUNCT
inlawrev-3509	558	1	however	however	ADV
inlawrev-3509	558	2	,	,	PUNCT
inlawrev-3509	558	3	the	the	DET
inlawrev-3509	558	4	broader	broad	ADJ
inlawrev-3509	558	5	ground	ground	NOUN
inlawrev-3509	558	6	only	only	ADV
inlawrev-3509	558	7	applies	apply	VERB
inlawrev-3509	558	8	to	to	ADP
inlawrev-3509	558	9	contingent	contingent	ADJ
inlawrev-3509	558	10	fee	fee	NOUN
inlawrev-3509	558	11	arrangements	arrangement	NOUN
inlawrev-3509	558	12	because	because	SCONJ
inlawrev-3509	558	13	it	it	PRON
inlawrev-3509	558	14	is	be	AUX
inlawrev-3509	558	15	based	base	VERB
inlawrev-3509	558	16	on	on	ADP
inlawrev-3509	558	17	the	the	DET
inlawrev-3509	558	18	plaintiffs	plaintiff	NOUN
inlawrev-3509	558	19	control	control	NOUN
inlawrev-3509	558	20	over	over	ADP
inlawrev-3509	558	21	the	the	DET
inlawrev-3509	558	22	award	award	NOUN
inlawrev-3509	558	23	received	receive	VERB
inlawrev-3509	558	24	.	.	PUNCT
inlawrev-3509	559	1	in	in	ADP
inlawrev-3509	559	2	a	a	DET
inlawrev-3509	559	3	contingent	contingent	ADJ
inlawrev-3509	559	4	fee	fee	NOUN
inlawrev-3509	559	5	arrangement	arrangement	NOUN
inlawrev-3509	559	6	(	(	PUNCT
inlawrev-3509	559	7	versus	versus	ADP
inlawrev-3509	559	8	a	a	DET
inlawrev-3509	559	9	flat	flat	ADJ
inlawrev-3509	559	10	fee	fee	NOUN
inlawrev-3509	559	11	or	or	CCONJ
inlawrev-3509	559	12	by	by	ADP
inlawrev-3509	559	13	the	the	DET
inlawrev-3509	559	14	hour	hour	NOUN
inlawrev-3509	559	15	fee	fee	NOUN
inlawrev-3509	559	16	arrangement	arrangement	NOUN
inlawrev-3509	559	17	)	)	PUNCT
inlawrev-3509	559	18	,	,	PUNCT
inlawrev-3509	559	19	the	the	DET
inlawrev-3509	559	20	plaintiff	plaintiff	NOUN
inlawrev-3509	559	21	relinquishes	relinquish	VERB
inlawrev-3509	559	22	control	control	NOUN
inlawrev-3509	559	23	of	of	ADP
inlawrev-3509	559	24	the	the	DET
inlawrev-3509	559	25	funds	fund	NOUN
inlawrev-3509	559	26	from	from	ADP
inlawrev-3509	559	27	the	the	DET
inlawrev-3509	559	28	beginning	beginning	NOUN
inlawrev-3509	559	29	of	of	ADP
inlawrev-3509	559	30	the	the	DET
inlawrev-3509	559	31	litigation	litigation	NOUN
inlawrev-3509	559	32	.	.	PUNCT
inlawrev-3509	560	1	although	although	SCONJ
inlawrev-3509	560	2	the	the	DET
inlawrev-3509	560	3	vast	vast	ADJ
inlawrev-3509	560	4	majority	majority	NOUN
inlawrev-3509	560	5	ofnonphysical	ofnonphysical	ADJ
inlawrev-3509	560	6	personal	personal	ADJ
inlawrev-3509	560	7	injury	injury	NOUN
inlawrev-3509	560	8	plaintiffs	plaintiff	NOUN
inlawrev-3509	560	9	are	be	AUX
inlawrev-3509	560	10	likely	likely	ADJ
inlawrev-3509	560	11	to	to	PART
inlawrev-3509	560	12	use	use	VERB
inlawrev-3509	560	13	the	the	DET
inlawrev-3509	560	14	contingent	contingent	NOUN
inlawrev-3509	560	15	fee	fee	NOUN
inlawrev-3509	560	16	arrangement	arrangement	NOUN
inlawrev-3509	560	17	to	to	PART
inlawrev-3509	560	18	pay	pay	VERB
inlawrev-3509	560	19	for	for	ADP
inlawrev-3509	560	20	legal	legal	ADJ
inlawrev-3509	560	21	services	service	NOUN
inlawrev-3509	560	22	,	,	PUNCT
inlawrev-3509	560	23	the	the	DET
inlawrev-3509	560	24	few	few	ADJ
inlawrev-3509	560	25	plaintiffs	plaintiff	NOUN
inlawrev-3509	560	26	that	that	PRON
inlawrev-3509	560	27	pay	pay	VERB
inlawrev-3509	560	28	via	via	ADP
inlawrev-3509	560	29	a	a	DET
inlawrev-3509	560	30	flat	flat	ADJ
inlawrev-3509	560	31	fee	fee	NOUN
inlawrev-3509	560	32	or	or	CCONJ
inlawrev-3509	560	33	by	by	ADP
inlawrev-3509	560	34	the	the	DET
inlawrev-3509	560	35	hour	hour	NOUN
inlawrev-3509	560	36	"	"	PUNCT
inlawrev-3509	560	37	slip	slip	NOUN
inlawrev-3509	560	38	through	through	ADP
inlawrev-3509	560	39	the	the	DET
inlawrev-3509	560	40	cracks	crack	NOUN
inlawrev-3509	560	41	"	"	PUNCT
inlawrev-3509	560	42	and	and	CCONJ
inlawrev-3509	560	43	are	be	AUX
inlawrev-3509	560	44	unable	unable	ADJ
inlawrev-3509	560	45	,	,	PUNCT
inlawrev-3509	560	46	under	under	ADP
inlawrev-3509	560	47	judge	judge	NOUN
inlawrev-3509	560	48	beghe	beghe	NOUN
inlawrev-3509	560	49	's	's	PART
inlawrev-3509	560	50	approach	approach	NOUN
inlawrev-3509	560	51	,	,	PUNCT
inlawrev-3509	560	52	to	to	PART
inlawrev-3509	560	53	exclude	exclude	VERB
inlawrev-3509	560	54	attorney	attorney	NOUN
inlawrev-3509	560	55	fees	fee	NOUN
inlawrev-3509	560	56	recovered	recover	VERB
inlawrev-3509	560	57	when	when	SCONJ
inlawrev-3509	560	58	they	they	PRON
inlawrev-3509	560	59	are	be	AUX
inlawrev-3509	560	60	awarded	award	VERB
inlawrev-3509	560	61	a	a	DET
inlawrev-3509	560	62	judgment	judgment	NOUN
inlawrev-3509	560	63	or	or	CCONJ
inlawrev-3509	560	64	reach	reach	VERB
inlawrev-3509	560	65	a	a	DET
inlawrev-3509	560	66	settlement	settlement	NOUN
inlawrev-3509	560	67	.	.	PUNCT
inlawrev-3509	561	1	moreover	moreover	ADV
inlawrev-3509	561	2	,	,	PUNCT
inlawrev-3509	561	3	as	as	SCONJ
inlawrev-3509	561	4	previously	previously	ADV
inlawrev-3509	561	5	discussed	discuss	VERB
inlawrev-3509	561	6	,	,	PUNCT
inlawrev-3509	561	7	the	the	DET
inlawrev-3509	561	8	distinction	distinction	NOUN
inlawrev-3509	561	9	between	between	ADP
inlawrev-3509	561	10	how	how	SCONJ
inlawrev-3509	561	11	the	the	DET
inlawrev-3509	561	12	plaintiff	plaintiff	NOUN
inlawrev-3509	561	13	pays	pay	VERB
inlawrev-3509	561	14	for	for	ADP
inlawrev-3509	561	15	his	his	PRON
inlawrev-3509	561	16	attorney	attorney	NOUN
inlawrev-3509	561	17	should	should	AUX
inlawrev-3509	561	18	be	be	AUX
inlawrev-3509	561	19	irrelevant	irrelevant	ADJ
inlawrev-3509	561	20	.	.	PUNCT
inlawrev-3509	561	21	'	'	PUNCT
inlawrev-3509	561	22	^^	^^	PUNCT
inlawrev-3509	561	23	despite	despite	SCONJ
inlawrev-3509	561	24	the	the	DET
inlawrev-3509	561	25	courts	court	NOUN
inlawrev-3509	561	26	'	'	PART
inlawrev-3509	561	27	apparent	apparent	ADJ
inlawrev-3509	561	28	ability	ability	NOUN
inlawrev-3509	561	29	or	or	CCONJ
inlawrev-3509	561	30	authority	authority	NOUN
inlawrev-3509	561	31	to	to	PART
inlawrev-3509	561	32	resolve	resolve	VERB
inlawrev-3509	561	33	the	the	DET
inlawrev-3509	561	34	issue	issue	NOUN
inlawrev-3509	561	35	entirely	entirely	ADV
inlawrev-3509	561	36	,	,	PUNCT
inlawrev-3509	561	37	the	the	DET
inlawrev-3509	561	38	courts	court	NOUN
inlawrev-3509	561	39	may	may	AUX
inlawrev-3509	561	40	not	not	PART
inlawrev-3509	561	41	represent	represent	VERB
inlawrev-3509	561	42	the	the	DET
inlawrev-3509	561	43	best	good	ADJ
inlawrev-3509	561	44	means	mean	NOUN
inlawrev-3509	561	45	for	for	ADP
inlawrev-3509	561	46	resolution	resolution	NOUN
inlawrev-3509	561	47	because	because	SCONJ
inlawrev-3509	561	48	it	it	PRON
inlawrev-3509	561	49	may	may	AUX
inlawrev-3509	561	50	be	be	AUX
inlawrev-3509	561	51	difficult	difficult	ADJ
inlawrev-3509	561	52	for	for	SCONJ
inlawrev-3509	561	53	the	the	DET
inlawrev-3509	561	54	courts	court	NOUN
inlawrev-3509	561	55	to	to	PART
inlawrev-3509	561	56	articulate	articulate	VERB
inlawrev-3509	561	57	a	a	DET
inlawrev-3509	561	58	rule	rule	NOUN
inlawrev-3509	561	59	of	of	ADP
inlawrev-3509	561	60	broad	broad	ADJ
inlawrev-3509	561	61	applicability	applicability	NOUN
inlawrev-3509	561	62	for	for	ADP
inlawrev-3509	561	63	all	all	DET
inlawrev-3509	561	64	nonphysical	nonphysical	ADJ
inlawrev-3509	561	65	personal	personal	ADJ
inlawrev-3509	561	66	injury	injury	NOUN
inlawrev-3509	561	67	cases	case	NOUN
inlawrev-3509	561	68	.	.	PUNCT
inlawrev-3509	562	1	congress	congress	PROPN
inlawrev-3509	562	2	,	,	PUNCT
inlawrev-3509	562	3	however	however	ADV
inlawrev-3509	562	4	,	,	PUNCT
inlawrev-3509	562	5	as	as	SCONJ
inlawrev-3509	562	6	the	the	DET
inlawrev-3509	562	7	creator	creator	NOUN
inlawrev-3509	562	8	and	and	CCONJ
inlawrev-3509	562	9	amender	amender	NOUN
inlawrev-3509	562	10	of	of	ADP
inlawrev-3509	562	11	the	the	DET
inlawrev-3509	562	12	code	code	NOUN
inlawrev-3509	562	13	,	,	PUNCT
inlawrev-3509	562	14	does	do	AUX
inlawrev-3509	562	15	have	have	VERB
inlawrev-3509	562	16	the	the	DET
inlawrev-3509	562	17	ability	ability	NOUN
inlawrev-3509	562	18	to	to	PART
inlawrev-3509	562	19	prescribe	prescribe	VERB
inlawrev-3509	562	20	a	a	DET
inlawrev-3509	562	21	direct	direct	ADJ
inlawrev-3509	562	22	solution	solution	NOUN
inlawrev-3509	562	23	to	to	ADP
inlawrev-3509	562	24	the	the	DET
inlawrev-3509	562	25	arbitrary	arbitrary	ADJ
inlawrev-3509	562	26	tax	tax	NOUN
inlawrev-3509	562	27	impact	impact	NOUN
inlawrev-3509	562	28	of	of	ADP
inlawrev-3509	562	29	the	the	DET
inlawrev-3509	562	30	code	code	NOUN
inlawrev-3509	562	31	on	on	ADP
inlawrev-3509	562	32	nonphysical	nonphysical	ADJ
inlawrev-3509	562	33	personal	personal	ADJ
inlawrev-3509	562	34	injury	injury	NOUN
inlawrev-3509	562	35	plaintiffs	plaintiff	NOUN
inlawrev-3509	562	36	awarded	award	VERB
inlawrev-3509	562	37	attorney	attorney	NOUN
inlawrev-3509	562	38	fees	fee	NOUN
inlawrev-3509	562	39	in	in	ADP
inlawrev-3509	562	40	settlements	settlement	NOUN
inlawrev-3509	562	41	and	and	CCONJ
inlawrev-3509	562	42	judgments	judgment	NOUN
inlawrev-3509	562	43	.	.	PUNCT
inlawrev-3509	563	1	2	2	X
inlawrev-3509	563	2	.	.	X
inlawrev-3509	563	3	a	a	DET
inlawrev-3509	563	4	resolutionfrom	resolutionfrom	ADJ
inlawrev-3509	563	5	congress	congress	PROPN
inlawrev-3509	563	6	-amending	-amende	VERB
inlawrev-3509	563	7	the	the	DET
inlawrev-3509	563	8	code.—^there	code.—^there	NUM
inlawrev-3509	563	9	are	be	AUX
inlawrev-3509	563	10	at	at	ADV
inlawrev-3509	563	11	least	least	ADV
inlawrev-3509	563	12	three	three	NUM
inlawrev-3509	563	13	ways	way	NOUN
inlawrev-3509	563	14	in	in	ADP
inlawrev-3509	563	15	which	which	PRON
inlawrev-3509	563	16	the	the	DET
inlawrev-3509	563	17	federal	federal	ADJ
inlawrev-3509	563	18	circuit	circuit	NOUN
inlawrev-3509	563	19	conflict	conflict	NOUN
inlawrev-3509	563	20	could	could	AUX
inlawrev-3509	563	21	be	be	AUX
inlawrev-3509	563	22	resolved	resolve	VERB
inlawrev-3509	563	23	by	by	ADP
inlawrev-3509	563	24	congress	congress	PROPN
inlawrev-3509	563	25	'	'	PART
inlawrev-3509	563	26	amending	amending	NOUN
inlawrev-3509	563	27	of	of	ADP
inlawrev-3509	563	28	the	the	DET
inlawrev-3509	563	29	code	code	NOUN
inlawrev-3509	563	30	.	.	PUNCT
inlawrev-3509	564	1	first	first	ADV
inlawrev-3509	564	2	,	,	PUNCT
inlawrev-3509	564	3	if	if	SCONJ
inlawrev-3509	564	4	congress	congress	PROPN
inlawrev-3509	564	5	decides	decide	VERB
inlawrev-3509	564	6	to	to	PART
inlawrev-3509	564	7	act	act	VERB
inlawrev-3509	564	8	on	on	ADP
inlawrev-3509	564	9	the	the	DET
inlawrev-3509	564	10	basis	basis	NOUN
inlawrev-3509	564	11	that	that	SCONJ
inlawrev-3509	564	12	the	the	DET
inlawrev-3509	564	13	conflict	conflict	NOUN
inlawrev-3509	564	14	is	be	AUX
inlawrev-3509	564	15	a	a	DET
inlawrev-3509	564	16	"	"	PUNCT
inlawrev-3509	564	17	deduction	deduction	NOUN
inlawrev-3509	564	18	"	"	PUNCT
inlawrev-3509	564	19	issue	issue	NOUN
inlawrev-3509	564	20	and	and	CCONJ
inlawrev-3509	564	21	not	not	PART
inlawrev-3509	564	22	a	a	DET
inlawrev-3509	564	23	"	"	PUNCT
inlawrev-3509	564	24	gross	gross	ADJ
inlawrev-3509	564	25	income	income	NOUN
inlawrev-3509	564	26	"	"	PUNCT
inlawrev-3509	564	27	issue	issue	NOUN
inlawrev-3509	564	28	,	,	PUNCT
inlawrev-3509	564	29	the	the	DET
inlawrev-3509	564	30	circuit	circuit	NOUN
inlawrev-3509	564	31	split	split	NOUN
inlawrev-3509	564	32	could	could	AUX
inlawrev-3509	564	33	be	be	AUX
inlawrev-3509	564	34	resolved	resolve	VERB
inlawrev-3509	564	35	by	by	ADP
inlawrev-3509	564	36	amending	amend	VERB
inlawrev-3509	564	37	code	code	NOUN
inlawrev-3509	564	38	section	section	NOUN
inlawrev-3509	564	39	67*^^	67*^^	NUM
inlawrev-3509	564	40	to	to	PART
inlawrev-3509	564	41	add	add	VERB
inlawrev-3509	564	42	"	"	PUNCT
inlawrev-3509	564	43	attorney	attorney	NOUN
inlawrev-3509	564	44	fees	fee	NOUN
inlawrev-3509	564	45	paid	pay	VERB
inlawrev-3509	564	46	under	under	ADP
inlawrev-3509	564	47	code	code	NOUN
inlawrev-3509	564	48	sections	section	NOUN
inlawrev-3509	564	49	162'^^	162'^^	ADJ
inlawrev-3509	564	50	or	or	CCONJ
inlawrev-3509	564	51	212'^^	212'^^	NUM
inlawrev-3509	564	52	"	"	PUNCT
inlawrev-3509	564	53	to	to	ADP
inlawrev-3509	564	54	the	the	DET
inlawrev-3509	564	55	list	list	NOUN
inlawrev-3509	564	56	of	of	ADP
inlawrev-3509	564	57	exceptions	exception	NOUN
inlawrev-3509	564	58	not	not	PART
inlawrev-3509	564	59	subject	subject	ADJ
inlawrev-3509	564	60	to	to	ADP
inlawrev-3509	564	61	the	the	DET
inlawrev-3509	564	62	two	two	NUM
inlawrev-3509	564	63	percent	percent	NOUN
inlawrev-3509	564	64	floor	floor	NOUN
inlawrev-3509	564	65	for	for	ADP
inlawrev-3509	564	66	miscellaneous	miscellaneous	ADJ
inlawrev-3509	564	67	itemized	itemize	VERB
inlawrev-3509	564	68	deductions	deduction	NOUN
inlawrev-3509	564	69	.	.	PUNCT
inlawrev-3509	565	1	^^^	^^^	PUNCT
inlawrev-3509	565	2	alternatively	alternatively	ADV
inlawrev-3509	565	3	,	,	PUNCT
inlawrev-3509	565	4	the	the	DET
inlawrev-3509	565	5	split	split	NOUN
inlawrev-3509	565	6	could	could	AUX
inlawrev-3509	565	7	be	be	AUX
inlawrev-3509	565	8	resolved	resolve	VERB
inlawrev-3509	565	9	by	by	ADP
inlawrev-3509	565	10	adding	add	VERB
inlawrev-3509	565	11	"	"	PUNCT
inlawrev-3509	565	12	attorney	attorney	NOUN
inlawrev-3509	565	13	fees	fee	NOUN
inlawrev-3509	565	14	paid	pay	VERB
inlawrev-3509	565	15	under	under	ADP
inlawrev-3509	565	16	code	code	NOUN
inlawrev-3509	565	17	sections	section	NOUN
inlawrev-3509	565	18	1	1	NUM
inlawrev-3509	565	19	62	62	NUM
inlawrev-3509	565	20	or	or	CCONJ
inlawrev-3509	565	21	212	212	NUM
inlawrev-3509	565	22	"	"	PUNCT
inlawrev-3509	565	23	to	to	ADP
inlawrev-3509	565	24	the	the	DET
inlawrev-3509	565	25	list	list	NOUN
inlawrev-3509	565	26	of	of	ADP
inlawrev-3509	565	27	"	"	PUNCT
inlawrev-3509	565	28	above	above	ADP
inlawrev-3509	565	29	the	the	DET
inlawrev-3509	565	30	line	line	NOUN
inlawrev-3509	565	31	"	"	PUNCT
inlawrev-3509	565	32	deductions	deduction	NOUN
inlawrev-3509	565	33	listed	list	VERB
inlawrev-3509	565	34	in	in	ADP
inlawrev-3509	565	35	code	code	NOUN
inlawrev-3509	565	36	section	section	NOUN
inlawrev-3509	565	37	62.'^^	62.'^^	NUM
inlawrev-3509	565	38	second	second	ADJ
inlawrev-3509	565	39	,	,	PUNCT
inlawrev-3509	565	40	the	the	DET
inlawrev-3509	565	41	federal	federal	ADJ
inlawrev-3509	565	42	circuit	circuit	NOUN
inlawrev-3509	565	43	conflict	conflict	NOUN
inlawrev-3509	565	44	could	could	AUX
inlawrev-3509	565	45	be	be	AUX
inlawrev-3509	565	46	resolved	resolve	VERB
inlawrev-3509	565	47	,	,	PUNCT
inlawrev-3509	565	48	at	at	ADP
inlawrev-3509	565	49	least	least	ADJ
inlawrev-3509	565	50	for	for	ADP
inlawrev-3509	565	51	civil	civil	ADJ
inlawrev-3509	565	52	rights	right	NOUN
inlawrev-3509	565	53	plaintiffs	plaintiff	NOUN
inlawrev-3509	565	54	,	,	PUNCT
inlawrev-3509	565	55	if	if	SCONJ
inlawrev-3509	565	56	congress	congress	PROPN
inlawrev-3509	565	57	were	be	AUX
inlawrev-3509	565	58	to	to	PART
inlawrev-3509	565	59	pass	pass	VERB
inlawrev-3509	565	60	,	,	PUNCT
inlawrev-3509	565	61	and	and	CCONJ
inlawrev-3509	565	62	the	the	DET
inlawrev-3509	565	63	president	president	NOUN
inlawrev-3509	565	64	were	be	AUX
inlawrev-3509	565	65	to	to	PART
inlawrev-3509	565	66	sign	sign	VERB
inlawrev-3509	565	67	.	.	PUNCT
inlawrev-3509	566	1	senate	senate	PROPN
inlawrev-3509	566	2	bill	bill	PROPN
inlawrev-3509	566	3	2887	2887	NUM
inlawrev-3509	566	4	.	.	PUNCT
inlawrev-3509	567	1	'	'	PUNCT
inlawrev-3509	567	2	^^	^^	PUNCT
inlawrev-3509	567	3	this	this	DET
inlawrev-3509	567	4	proposed	propose	VERB
inlawrev-3509	567	5	bill	bill	NOUN
inlawrev-3509	567	6	may	may	AUX
inlawrev-3509	567	7	largely	largely	ADV
inlawrev-3509	567	8	reconcile	reconcile	VERB
inlawrev-3509	567	9	the	the	DET
inlawrev-3509	567	10	current	current	ADJ
inlawrev-3509	567	11	conflict	conflict	NOUN
inlawrev-3509	567	12	because	because	SCONJ
inlawrev-3509	567	13	the	the	DET
inlawrev-3509	567	14	128	128	NUM
inlawrev-3509	567	15	.	.	PUNCT
inlawrev-3509	568	1	/^.	/^.	PUNCT
inlawrev-3509	568	2	at	at	ADP
inlawrev-3509	568	3	428	428	NUM
inlawrev-3509	568	4	,	,	PUNCT
inlawrev-3509	568	5	432	432	NUM
inlawrev-3509	568	6	.	.	PUNCT
inlawrev-3509	569	1	129	129	NUM
inlawrev-3509	569	2	.	.	PUNCT
inlawrev-3509	570	1	see	see	VERB
inlawrev-3509	570	2	supra	supra	PROPN
inlawrev-3509	570	3	noxt	noxt	PROPN
inlawrev-3509	570	4	ma	ma	PROPN
inlawrev-3509	570	5	.	.	PROPN
inlawrev-3509	570	6	130	130	NUM
inlawrev-3509	570	7	.	.	PUNCT
inlawrev-3509	570	8	i.r.c	i.r.c	PROPN
inlawrev-3509	570	9	§	§	PROPN
inlawrev-3509	570	10	67(1994	67(1994	NUM
inlawrev-3509	570	11	)	)	PUNCT
inlawrev-3509	570	12	.	.	PUNCT
inlawrev-3509	571	1	131	131	X
inlawrev-3509	571	2	.	.	PUNCT
inlawrev-3509	571	3	see	see	VERB
inlawrev-3509	571	4	i	i	PRON
inlawrev-3509	571	5	d.	d.	PROPN
inlawrev-3509	571	6	§	§	PROPN
inlawrev-3509	571	7	1	1	NUM
inlawrev-3509	571	8	62	62	NUM
inlawrev-3509	571	9	(	(	PUNCT
inlawrev-3509	571	10	1	1	NUM
inlawrev-3509	571	11	994	994	NUM
inlawrev-3509	571	12	&	&	CCONJ
inlawrev-3509	571	13	supp	supp	PROPN
inlawrev-3509	571	14	.	.	PUNCT
inlawrev-3509	572	1	v	v	X
inlawrev-3509	572	2	1	1	NUM
inlawrev-3509	572	3	999	999	NUM
inlawrev-3509	572	4	)	)	PUNCT
inlawrev-3509	572	5	(	(	PUNCT
inlawrev-3509	572	6	defining	define	VERB
inlawrev-3509	572	7	"	"	PUNCT
inlawrev-3509	572	8	below	below	ADP
inlawrev-3509	572	9	the	the	DET
inlawrev-3509	572	10	line	line	NOUN
inlawrev-3509	572	11	"	"	PUNCT
inlawrev-3509	572	12	deduction	deduction	NOUN
inlawrev-3509	572	13	for	for	ADP
inlawrev-3509	572	14	trade	trade	NOUN
inlawrev-3509	572	15	and	and	CCONJ
inlawrev-3509	572	16	business	business	NOUN
inlawrev-3509	572	17	expenses	expense	NOUN
inlawrev-3509	572	18	)	)	PUNCT
inlawrev-3509	572	19	.	.	PUNCT
inlawrev-3509	573	1	1	1	NUM
inlawrev-3509	573	2	32	32	NUM
inlawrev-3509	573	3	.	.	PUNCT
inlawrev-3509	574	1	see	see	VERB
inlawrev-3509	574	2	i	i	PRON
inlawrev-3509	574	3	d.	d.	PROPN
inlawrev-3509	574	4	§	§	PROPN
inlawrev-3509	574	5	2	2	NUM
inlawrev-3509	574	6	1	1	NUM
inlawrev-3509	574	7	2	2	NUM
inlawrev-3509	574	8	(	(	PUNCT
inlawrev-3509	574	9	defining	define	VERB
inlawrev-3509	574	10	"	"	PUNCT
inlawrev-3509	574	11	below	below	ADP
inlawrev-3509	574	12	the	the	DET
inlawrev-3509	574	13	line	line	NOUN
inlawrev-3509	574	14	"	"	PUNCT
inlawrev-3509	574	15	deduction	deduction	NOUN
inlawrev-3509	574	16	for	for	ADP
inlawrev-3509	574	17	production	production	NOUN
inlawrev-3509	574	18	of	of	ADP
inlawrev-3509	574	19	income	income	NOUN
inlawrev-3509	574	20	expenses	expense	NOUN
inlawrev-3509	574	21	)	)	PUNCT
inlawrev-3509	574	22	.	.	PUNCT
inlawrev-3509	575	1	133	133	NUM
inlawrev-3509	575	2	.	.	PUNCT
inlawrev-3509	575	3	geier	geier	NOUN
inlawrev-3509	575	4	,	,	PUNCT
inlawrev-3509	575	5	supra	supra	PROPN
inlawrev-3509	575	6	note	note	NOUN
inlawrev-3509	575	7	72	72	NUM
inlawrev-3509	575	8	.	.	PUNCT
inlawrev-3509	575	9	134	134	NUM
inlawrev-3509	575	10	.	.	PUNCT
inlawrev-3509	576	1	i	i	PRON
inlawrev-3509	576	2	d.	d.	PROPN
inlawrev-3509	576	3	135	135	NUM
inlawrev-3509	576	4	.	.	PUNCT
inlawrev-3509	576	5	see	see	VERB
inlawrev-3509	576	6	s.	s.	PROPN
inlawrev-3509	576	7	2887	2887	NUM
inlawrev-3509	576	8	,	,	PUNCT
inlawrev-3509	576	9	106th	106th	ADJ
inlawrev-3509	576	10	cong	cong	NOUN
inlawrev-3509	576	11	.	.	PUNCT
inlawrev-3509	577	1	§	§	PROPN
inlawrev-3509	577	2	2	2	NUM
inlawrev-3509	577	3	(	(	PUNCT
inlawrev-3509	577	4	2000	2000	NUM
inlawrev-3509	577	5	)	)	PUNCT
inlawrev-3509	577	6	.	.	PUNCT
inlawrev-3509	578	1	the	the	DET
inlawrev-3509	578	2	last	last	ADJ
inlawrev-3509	578	3	action	action	NOUN
inlawrev-3509	578	4	taken	take	VERB
inlawrev-3509	578	5	on	on	ADP
inlawrev-3509	578	6	senate	senate	PROPN
inlawrev-3509	578	7	bill	bill	NOUN
inlawrev-3509	578	8	2887	2887	NUM
inlawrev-3509	578	9	as	as	SCONJ
inlawrev-3509	578	10	ofthis	ofthis	ADJ
inlawrev-3509	578	11	writing	writing	NOUN
inlawrev-3509	578	12	was	be	AUX
inlawrev-3509	578	13	that	that	SCONJ
inlawrev-3509	578	14	it	it	PRON
inlawrev-3509	578	15	was	be	AUX
inlawrev-3509	578	16	referred	refer	VERB
inlawrev-3509	578	17	to	to	ADP
inlawrev-3509	578	18	the	the	DET
inlawrev-3509	578	19	senate	senate	PROPN
inlawrev-3509	578	20	finance	finance	PROPN
inlawrev-3509	578	21	committee	committee	NOUN
inlawrev-3509	578	22	.	.	PUNCT
inlawrev-3509	579	1	its	its	PRON
inlawrev-3509	579	2	companion	companion	NOUN
inlawrev-3509	579	3	bill	bill	NOUN
inlawrev-3509	579	4	,	,	PUNCT
inlawrev-3509	579	5	house	house	NOUN
inlawrev-3509	579	6	bill	bill	PROPN
inlawrev-3509	579	7	1997	1997	NUM
inlawrev-3509	579	8	is	be	AUX
inlawrev-3509	579	9	also	also	ADV
inlawrev-3509	579	10	in	in	ADP
inlawrev-3509	579	11	committee	committee	NOUN
inlawrev-3509	579	12	.	.	PUNCT
inlawrev-3509	580	1	200	200	NUM
inlawrev-3509	580	2	1	1	NUM
inlawrev-3509	580	3	]	]	PUNCT
inlawrev-3509	580	4	amending	amend	VERB
inlawrev-3509	580	5	the	the	DET
inlawrev-3509	580	6	internal	internal	ADJ
inlawrev-3509	580	7	revenue	revenue	NOUN
inlawrev-3509	580	8	code	code	PROPN
inlawrev-3509	580	9	265	265	NUM
inlawrev-3509	580	10	most	most	ADV
inlawrev-3509	580	11	frequent	frequent	ADJ
inlawrev-3509	580	12	context	context	NOUN
inlawrev-3509	580	13	in	in	ADP
inlawrev-3509	580	14	which	which	PRON
inlawrev-3509	580	15	this	this	DET
inlawrev-3509	580	16	issue	issue	NOUN
inlawrev-3509	580	17	has	have	AUX
inlawrev-3509	580	18	arisen	arise	VERB
inlawrev-3509	580	19	is	be	AUX
inlawrev-3509	580	20	the	the	DET
inlawrev-3509	580	21	civil	civil	ADJ
inlawrev-3509	580	22	rights	right	NOUN
inlawrev-3509	580	23	arena	arena	NOUN
inlawrev-3509	580	24	,	,	PUNCT
inlawrev-3509	580	25	particularly	particularly	ADV
inlawrev-3509	580	26	,	,	PUNCT
inlawrev-3509	580	27	employment	employment	NOUN
inlawrev-3509	580	28	discrimination	discrimination	NOUN
inlawrev-3509	580	29	.	.	PUNCT
inlawrev-3509	581	1	'^^	'^^	PROPN
inlawrev-3509	582	1	moreover	moreover	ADV
inlawrev-3509	582	2	,	,	PUNCT
inlawrev-3509	582	3	this	this	DET
inlawrev-3509	582	4	proposed	propose	VERB
inlawrev-3509	582	5	bill	bill	NOUN
inlawrev-3509	582	6	would	would	AUX
inlawrev-3509	582	7	allow	allow	VERB
inlawrev-3509	582	8	civil	civil	ADJ
inlawrev-3509	582	9	rights	right	NOUN
inlawrev-3509	582	10	victims	victim	NOUN
inlawrev-3509	582	11	to	to	PART
inlawrev-3509	582	12	exclude	exclude	VERB
inlawrev-3509	582	13	their	their	PRON
inlawrev-3509	582	14	entire	entire	ADJ
inlawrev-3509	582	15	recovery	recovery	NOUN
inlawrev-3509	582	16	,	,	PUNCT
inlawrev-3509	582	17	twice	twice	DET
inlawrev-3509	582	18	their	their	PRON
inlawrev-3509	582	19	gross	gross	ADJ
inlawrev-3509	582	20	income	income	NOUN
inlawrev-3509	582	21	,	,	PUNCT
inlawrev-3509	582	22	a	a	DET
inlawrev-3509	582	23	practice	practice	NOUN
inlawrev-3509	582	24	which	which	PRON
inlawrev-3509	582	25	would	would	AUX
inlawrev-3509	582	26	be	be	AUX
inlawrev-3509	582	27	consistent	consistent	ADJ
inlawrev-3509	582	28	with	with	ADP
inlawrev-3509	582	29	our	our	PRON
inlawrev-3509	582	30	nation	nation	NOUN
inlawrev-3509	582	31	's	's	PART
inlawrev-3509	582	32	policy	policy	NOUN
inlawrev-3509	582	33	against	against	ADP
inlawrev-3509	582	34	unlawful	unlawful	ADJ
inlawrev-3509	582	35	discrimination	discrimination	NOUN
inlawrev-3509	582	36	.	.	PUNCT
inlawrev-3509	583	1	third	third	ADJ
inlawrev-3509	583	2	,	,	PUNCT
inlawrev-3509	583	3	the	the	DET
inlawrev-3509	583	4	circuit	circuit	NOUN
inlawrev-3509	583	5	conflict	conflict	NOUN
inlawrev-3509	583	6	could	could	AUX
inlawrev-3509	583	7	be	be	AUX
inlawrev-3509	583	8	resolved	resolve	VERB
inlawrev-3509	583	9	by	by	ADP
inlawrev-3509	583	10	amending	amend	VERB
inlawrev-3509	583	11	code	code	NOUN
inlawrev-3509	583	12	section	section	NOUN
inlawrev-3509	583	13	104	104	NUM
inlawrev-3509	583	14	to	to	PART
inlawrev-3509	583	15	exclude	exclude	VERB
inlawrev-3509	583	16	from	from	ADP
inlawrev-3509	583	17	gross	gross	ADJ
inlawrev-3509	583	18	income	income	NOUN
inlawrev-3509	583	19	attorney	attorney	NOUN
inlawrev-3509	583	20	fees	fee	NOUN
inlawrev-3509	583	21	that	that	PRON
inlawrev-3509	583	22	are	be	AUX
inlawrev-3509	583	23	awarded	award	VERB
inlawrev-3509	583	24	as	as	ADP
inlawrev-3509	583	25	part	part	NOUN
inlawrev-3509	583	26	of	of	ADP
inlawrev-3509	583	27	a	a	DET
inlawrev-3509	583	28	judgment	judgment	NOUN
inlawrev-3509	583	29	or	or	CCONJ
inlawrev-3509	583	30	settlement	settlement	NOUN
inlawrev-3509	583	31	for	for	ADP
inlawrev-3509	583	32	nonphysical	nonphysical	ADJ
inlawrev-3509	583	33	injury	injury	NOUN
inlawrev-3509	583	34	.	.	PUNCT
inlawrev-3509	584	1	such	such	DET
inlawrev-3509	584	2	an	an	DET
inlawrev-3509	584	3	amendment	amendment	NOUN
inlawrev-3509	584	4	would	would	AUX
inlawrev-3509	584	5	satisfy	satisfy	VERB
inlawrev-3509	584	6	a	a	DET
inlawrev-3509	584	7	variety	variety	NOUN
inlawrev-3509	584	8	ofneeds	ofneed	NOUN
inlawrev-3509	584	9	.	.	PUNCT
inlawrev-3509	585	1	first	first	ADV
inlawrev-3509	585	2	,	,	PUNCT
inlawrev-3509	585	3	it	it	PRON
inlawrev-3509	585	4	would	would	AUX
inlawrev-3509	585	5	eliminate	eliminate	VERB
inlawrev-3509	585	6	confusion	confusion	NOUN
inlawrev-3509	585	7	and	and	CCONJ
inlawrev-3509	585	8	potential	potential	ADJ
inlawrev-3509	585	9	abuse	abuse	NOUN
inlawrev-3509	585	10	that	that	PRON
inlawrev-3509	585	11	would	would	AUX
inlawrev-3509	585	12	be	be	AUX
inlawrev-3509	585	13	incurred	incur	VERB
inlawrev-3509	585	14	by	by	ADP
inlawrev-3509	585	15	amending	amend	VERB
inlawrev-3509	585	16	the	the	DET
inlawrev-3509	585	17	code	code	NOUN
inlawrev-3509	585	18	sections	section	NOUN
inlawrev-3509	585	19	concerning	concern	VERB
inlawrev-3509	585	20	deductions	deduction	NOUN
inlawrev-3509	585	21	.	.	PUNCT
inlawrev-3509	586	1	second	second	ADJ
inlawrev-3509	586	2	,	,	PUNCT
inlawrev-3509	586	3	as	as	ADP
inlawrev-3509	586	4	a	a	DET
inlawrev-3509	586	5	matter	matter	NOUN
inlawrev-3509	586	6	of	of	ADP
inlawrev-3509	586	7	principle	principle	NOUN
inlawrev-3509	586	8	,	,	PUNCT
inlawrev-3509	586	9	the	the	DET
inlawrev-3509	586	10	amount	amount	NOUN
inlawrev-3509	586	11	paid	pay	VERB
inlawrev-3509	586	12	to	to	ADP
inlawrev-3509	586	13	attorneys	attorney	NOUN
inlawrev-3509	586	14	should	should	AUX
inlawrev-3509	586	15	not	not	PART
inlawrev-3509	586	16	be	be	AUX
inlawrev-3509	586	17	included	include	VERB
inlawrev-3509	586	18	in	in	ADP
inlawrev-3509	586	19	the	the	DET
inlawrev-3509	586	20	gross	gross	ADJ
inlawrev-3509	586	21	income	income	NOUN
inlawrev-3509	586	22	of	of	ADP
inlawrev-3509	586	23	a	a	DET
inlawrev-3509	586	24	plaintiffwho	plaintiffwho	NOUN
inlawrev-3509	586	25	had	have	VERB
inlawrev-3509	586	26	no	no	DET
inlawrev-3509	586	27	control	control	NOUN
inlawrev-3509	586	28	over	over	ADP
inlawrev-3509	586	29	such	such	ADJ
inlawrev-3509	586	30	income	income	NOUN
inlawrev-3509	586	31	and	and	CCONJ
inlawrev-3509	586	32	never	never	ADV
inlawrev-3509	586	33	received	receive	VERB
inlawrev-3509	586	34	the	the	DET
inlawrev-3509	586	35	income	income	NOUN
inlawrev-3509	586	36	.	.	PUNCT
inlawrev-3509	587	1	additionally	additionally	ADV
inlawrev-3509	587	2	,	,	PUNCT
inlawrev-3509	587	3	such	such	DET
inlawrev-3509	587	4	an	an	DET
inlawrev-3509	587	5	amendment	amendment	NOUN
inlawrev-3509	587	6	would	would	AUX
inlawrev-3509	587	7	reinforce	reinforce	VERB
inlawrev-3509	587	8	the	the	DET
inlawrev-3509	587	9	intent	intent	NOUN
inlawrev-3509	587	10	of	of	ADP
inlawrev-3509	587	11	civil	civil	ADJ
inlawrev-3509	587	12	rights	right	NOUN
inlawrev-3509	587	13	statutes	statute	NOUN
inlawrev-3509	587	14	by	by	ADP
inlawrev-3509	587	15	at	at	ADP
inlawrev-3509	587	16	least	least	ADJ
inlawrev-3509	587	17	allowing	allow	VERB
inlawrev-3509	587	18	such	such	ADJ
inlawrev-3509	587	19	plaintiffs	plaintiff	NOUN
inlawrev-3509	587	20	to	to	PART
inlawrev-3509	587	21	exclude	exclude	VERB
inlawrev-3509	587	22	attorney	attorney	NOUN
inlawrev-3509	587	23	fees	fee	NOUN
inlawrev-3509	587	24	.	.	PUNCT
inlawrev-3509	588	1	finally	finally	ADV
inlawrev-3509	588	2	,	,	PUNCT
inlawrev-3509	588	3	the	the	DET
inlawrev-3509	588	4	amendment	amendment	NOUN
inlawrev-3509	588	5	would	would	AUX
inlawrev-3509	588	6	put	put	VERB
inlawrev-3509	588	7	an	an	DET
inlawrev-3509	588	8	end	end	NOUN
inlawrev-3509	588	9	to	to	ADP
inlawrev-3509	588	10	the	the	DET
inlawrev-3509	588	11	ongoing	ongoing	ADJ
inlawrev-3509	588	12	litigation	litigation	NOUN
inlawrev-3509	588	13	that	that	PRON
inlawrev-3509	588	14	arises	arise	VERB
inlawrev-3509	588	15	out	out	ADP
inlawrev-3509	588	16	of	of	ADP
inlawrev-3509	588	17	these	these	DET
inlawrev-3509	588	18	tax	tax	NOUN
inlawrev-3509	588	19	controversies	controversy	NOUN
inlawrev-3509	588	20	.	.	PUNCT
inlawrev-3509	589	1	furthermore	furthermore	ADV
inlawrev-3509	589	2	,	,	PUNCT
inlawrev-3509	589	3	the	the	DET
inlawrev-3509	589	4	burden	burden	NOUN
inlawrev-3509	589	5	to	to	PART
inlawrev-3509	589	6	prove	prove	VERB
inlawrev-3509	589	7	an	an	DET
inlawrev-3509	589	8	exclusion	exclusion	NOUN
inlawrev-3509	589	9	remains	remain	VERB
inlawrev-3509	589	10	with	with	ADP
inlawrev-3509	589	11	the	the	DET
inlawrev-3509	589	12	taxpayer	taxpayer	NOUN
inlawrev-3509	589	13	.	.	PUNCT
inlawrev-3509	590	1	'	'	PUNCT
inlawrev-3509	590	2	^^	^^	SYM
inlawrev-3509	590	3	iii	iii	X
inlawrev-3509	590	4	.	.	PUNCT
inlawrev-3509	591	1	the	the	DET
inlawrev-3509	591	2	best	good	ADJ
inlawrev-3509	591	3	resolution	resolution	NOUN
inlawrev-3509	591	4	to	to	ADP
inlawrev-3509	591	5	the	the	DET
inlawrev-3509	591	6	federal	federal	ADJ
inlawrev-3509	591	7	circuit	circuit	NOUN
inlawrev-3509	591	8	court	court	NOUN
inlawrev-3509	591	9	split	split	VERB
inlawrev-3509	591	10	the	the	DET
inlawrev-3509	591	11	federal	federal	ADJ
inlawrev-3509	591	12	circuit	circuit	NOUN
inlawrev-3509	591	13	court	court	NOUN
inlawrev-3509	591	14	conflict	conflict	NOUN
inlawrev-3509	591	15	can	can	AUX
inlawrev-3509	591	16	be	be	AUX
inlawrev-3509	591	17	best	well	ADV
inlawrev-3509	591	18	resolved	resolve	VERB
inlawrev-3509	591	19	by	by	ADP
inlawrev-3509	591	20	a	a	DET
inlawrev-3509	591	21	congressional	congressional	ADJ
inlawrev-3509	591	22	amendment	amendment	NOUN
inlawrev-3509	591	23	to	to	PART
inlawrev-3509	591	24	code	code	VERB
inlawrev-3509	591	25	section	section	NOUN
inlawrev-3509	591	26	104	104	NUM
inlawrev-3509	591	27	.	.	PUNCT
inlawrev-3509	592	1	the	the	DET
inlawrev-3509	592	2	bill	bill	NOUN
inlawrev-3509	592	3	would	would	AUX
inlawrev-3509	592	4	simply	simply	ADV
inlawrev-3509	592	5	amend	amend	VERB
inlawrev-3509	592	6	code	code	NOUN
inlawrev-3509	592	7	section	section	NOUN
inlawrev-3509	592	8	1	1	NUM
inlawrev-3509	592	9	04	04	NUM
inlawrev-3509	592	10	to	to	PART
inlawrev-3509	592	11	exclude	exclude	VERB
inlawrev-3509	592	12	"	"	PUNCT
inlawrev-3509	592	13	amounts	amount	NOUN
inlawrev-3509	592	14	received	receive	VERB
inlawrev-3509	592	15	(	(	PUNCT
inlawrev-3509	592	16	whether	whether	SCONJ
inlawrev-3509	592	17	by	by	ADP
inlawrev-3509	592	18	suit	suit	NOUN
inlawrev-3509	592	19	or	or	CCONJ
inlawrev-3509	592	20	agreement	agreement	NOUN
inlawrev-3509	592	21	)	)	PUNCT
inlawrev-3509	592	22	by	by	ADP
inlawrev-3509	592	23	a	a	DET
inlawrev-3509	592	24	claimant	claimant	NOUN
inlawrev-3509	592	25	on	on	ADP
inlawrev-3509	592	26	account	account	PROPN
inlawrev-3509	592	27	ofnonphysical	ofnonphysical	ADJ
inlawrev-3509	592	28	personal	personal	ADJ
inlawrev-3509	592	29	injury	injury	NOUN
inlawrev-3509	592	30	that	that	PRON
inlawrev-3509	592	31	are	be	AUX
inlawrev-3509	592	32	designated	designate	VERB
inlawrev-3509	592	33	for	for	ADP
inlawrev-3509	592	34	and	and	CCONJ
inlawrev-3509	592	35	actually	actually	ADV
inlawrev-3509	592	36	paid	pay	VERB
inlawrev-3509	592	37	as	as	ADP
inlawrev-3509	592	38	attorney	attorney	NOUN
inlawrev-3509	592	39	fees	fee	NOUN
inlawrev-3509	592	40	for	for	ADP
inlawrev-3509	592	41	services	service	NOUN
inlawrev-3509	592	42	that	that	PRON
inlawrev-3509	592	43	related	relate	VERB
inlawrev-3509	592	44	to	to	ADP
inlawrev-3509	592	45	the	the	DET
inlawrev-3509	592	46	suit	suit	NOUN
inlawrev-3509	592	47	or	or	CCONJ
inlawrev-3509	592	48	agreement	agreement	NOUN
inlawrev-3509	592	49	.	.	PUNCT
inlawrev-3509	593	1	"'^	"'^	PUNCT
inlawrev-3509	593	2	*	*	PROPN
inlawrev-3509	593	3	136	136	NUM
inlawrev-3509	593	4	.	.	PUNCT
inlawrev-3509	594	1	coady	coady	PROPN
inlawrev-3509	594	2	v.	v.	ADP
inlawrev-3509	594	3	comm'r	comm'r	PROPN
inlawrev-3509	594	4	,	,	PUNCT
inlawrev-3509	594	5	213	213	NUM
inlawrev-3509	594	6	f.3d	f.3d	NUM
inlawrev-3509	594	7	1	1	NUM
inlawrev-3509	594	8	187	187	NUM
inlawrev-3509	594	9	(	(	PUNCT
inlawrev-3509	594	10	9th	9th	ADJ
inlawrev-3509	594	11	cir	cir	NOUN
inlawrev-3509	594	12	.	.	PROPN
inlawrev-3509	594	13	2000	2000	NUM
inlawrev-3509	594	14	)	)	PUNCT
inlawrev-3509	594	15	(	(	PUNCT
inlawrev-3509	594	16	wrongful	wrongful	ADJ
inlawrev-3509	594	17	termination	termination	NOUN
inlawrev-3509	594	18	)	)	PUNCT
inlawrev-3509	594	19	,	,	PUNCT
inlawrev-3509	594	20	cert	cert	NOUN
inlawrev-3509	594	21	,	,	PUNCT
inlawrev-3509	594	22	denied	deny	VERB
inlawrev-3509	594	23	,	,	PUNCT
inlawrev-3509	594	24	121	121	NUM
inlawrev-3509	594	25	s.	s.	PROPN
inlawrev-3509	594	26	ct	ct	PROPN
inlawrev-3509	594	27	.	.	PROPN
inlawrev-3509	595	1	1604	1604	NUM
inlawrev-3509	595	2	(	(	PUNCT
inlawrev-3509	595	3	2001	2001	NUM
inlawrev-3509	595	4	)	)	PUNCT
inlawrev-3509	595	5	;	;	PUNCT
inlawrev-3509	596	1	alexander	alexander	PROPN
inlawrev-3509	596	2	v.	v.	ADP
inlawrev-3509	596	3	comm'r	comm'r	PROPN
inlawrev-3509	596	4	,	,	PUNCT
inlawrev-3509	596	5	72	72	NUM
inlawrev-3509	596	6	f.3d	f.3d	NUM
inlawrev-3509	596	7	938	938	NUM
inlawrev-3509	596	8	(	(	PUNCT
inlawrev-3509	596	9	1st	1st	ADJ
inlawrev-3509	596	10	cir	cir	NOUN
inlawrev-3509	596	11	.	.	PROPN
inlawrev-3509	596	12	1995	1995	NUM
inlawrev-3509	596	13	)	)	PUNCT
inlawrev-3509	596	14	(	(	PUNCT
inlawrev-3509	596	15	breach	breach	VERB
inlawrev-3509	596	16	ofcontract	ofcontract	NOUN
inlawrev-3509	596	17	and	and	CCONJ
inlawrev-3509	596	18	age	age	NOUN
inlawrev-3509	596	19	discrimination	discrimination	NOUN
inlawrev-3509	596	20	)	)	PUNCT
inlawrev-3509	596	21	;	;	PUNCT
inlawrev-3509	596	22	kenseth	kenseth	PROPN
inlawrev-3509	596	23	v.	v.	ADP
inlawrev-3509	596	24	comm'r	comm'r	PROPN
inlawrev-3509	596	25	,	,	PUNCT
inlawrev-3509	596	26	1	1	NUM
inlawrev-3509	596	27	14	14	NUM
inlawrev-3509	596	28	t.c	t.c	PROPN
inlawrev-3509	596	29	.	.	PROPN
inlawrev-3509	596	30	26	26	NUM
inlawrev-3509	596	31	(	(	PUNCT
inlawrev-3509	596	32	2000	2000	NUM
inlawrev-3509	596	33	)	)	PUNCT
inlawrev-3509	596	34	(	(	PUNCT
inlawrev-3509	596	35	age	age	NOUN
inlawrev-3509	596	36	discrimination	discrimination	NOUN
inlawrev-3509	596	37	)	)	PUNCT
inlawrev-3509	596	38	,	,	PUNCT
inlawrev-3509	596	39	ajf'd	ajf'd	PROPN
inlawrev-3509	596	40	,	,	PUNCT
inlawrev-3509	596	41	259	259	NUM
inlawrev-3509	596	42	f.3d	f.3d	NUM
inlawrev-3509	596	43	881	881	NUM
inlawrev-3509	596	44	(	(	PUNCT
inlawrev-3509	596	45	7th	7th	ADJ
inlawrev-3509	596	46	cir	cir	NOUN
inlawrev-3509	596	47	.	.	PUNCT
inlawrev-3509	596	48	2001	2001	NUM
inlawrev-3509	596	49	)	)	PUNCT
inlawrev-3509	596	50	;	;	PUNCT
inlawrev-3509	596	51	hukkanen	hukkanen	PROPN
inlawrev-3509	596	52	v.	v.	ADP
inlawrev-3509	596	53	comm'r	comm'r	PROPN
inlawrev-3509	596	54	,	,	PUNCT
inlawrev-3509	596	55	79	79	NUM
inlawrev-3509	596	56	t.c.m	t.c.m	NOUN
inlawrev-3509	596	57	.	.	PUNCT
inlawrev-3509	597	1	(	(	PUNCT
inlawrev-3509	597	2	cch	cch	NOUN
inlawrev-3509	597	3	)	)	PUNCT
inlawrev-3509	597	4	2122	2122	NUM
inlawrev-3509	597	5	(	(	PUNCT
inlawrev-3509	597	6	2000	2000	NUM
inlawrev-3509	597	7	)	)	PUNCT
inlawrev-3509	597	8	(	(	PUNCT
inlawrev-3509	597	9	sex	sex	NOUN
inlawrev-3509	597	10	discrimination	discrimination	NOUN
inlawrev-3509	597	11	)	)	PUNCT
inlawrev-3509	597	12	;	;	PUNCT
inlawrev-3509	597	13	sinyard	sinyard	PROPN
inlawrev-3509	597	14	v.	v.	ADP
inlawrev-3509	597	15	comm'r	comm'r	PROPN
inlawrev-3509	597	16	,	,	PUNCT
inlawrev-3509	597	17	76	76	NUM
inlawrev-3509	597	18	t.c.m	t.c.m	NOUN
inlawrev-3509	597	19	.	.	PUNCT
inlawrev-3509	598	1	(	(	PUNCT
inlawrev-3509	598	2	cch	cch	NOUN
inlawrev-3509	598	3	)	)	PUNCT
inlawrev-3509	598	4	654	654	NUM
inlawrev-3509	598	5	(	(	PUNCT
inlawrev-3509	598	6	1	1	NUM
inlawrev-3509	598	7	998	998	NUM
inlawrev-3509	598	8	)	)	PUNCT
inlawrev-3509	598	9	.	.	PUNCT
inlawrev-3509	599	1	(	(	PUNCT
inlawrev-3509	599	2	wrongful	wrongful	ADJ
inlawrev-3509	599	3	discharge	discharge	NOUN
inlawrev-3509	599	4	)	)	PUNCT
inlawrev-3509	599	5	.	.	PUNCT
inlawrev-3509	600	1	cf	cf	NOUN
inlawrev-3509	600	2	.	.	PUNCT
inlawrev-3509	601	1	davis	davis	PROPN
inlawrev-3509	601	2	v.	v.	ADP
inlawrev-3509	601	3	comm'r	comm'r	PROPN
inlawrev-3509	601	4	,	,	PUNCT
inlawrev-3509	601	5	2	2	NUM
inlawrev-3509	601	6	1	1	NUM
inlawrev-3509	601	7	f.3d	f.3d	NUM
inlawrev-3509	601	8	1346	1346	NUM
inlawrev-3509	601	9	(	(	PUNCT
inlawrev-3509	601	10	1	1	NUM
inlawrev-3509	601	11	1th	1th	ADJ
inlawrev-3509	601	12	cir	cir	NOUN
inlawrev-3509	601	13	.	.	PROPN
inlawrev-3509	601	14	2000	2000	NUM
inlawrev-3509	601	15	)	)	PUNCT
inlawrev-3509	601	16	(	(	PUNCT
inlawrev-3509	601	17	fraud	fraud	NOUN
inlawrev-3509	601	18	,	,	PUNCT
inlawrev-3509	601	19	conspiracy	conspiracy	NOUN
inlawrev-3509	601	20	and	and	CCONJ
inlawrev-3509	601	21	breach	breach	NOUN
inlawrev-3509	601	22	of	of	ADP
inlawrev-3509	601	23	contract	contract	NOUN
inlawrev-3509	601	24	)	)	PUNCT
inlawrev-3509	601	25	;	;	PUNCT
inlawrev-3509	601	26	estate	estate	NOUN
inlawrev-3509	601	27	of	of	ADP
inlawrev-3509	601	28	clarks	clark	NOUN
inlawrev-3509	601	29	v.	v.	ADP
inlawrev-3509	601	30	united	united	PROPN
inlawrev-3509	601	31	states	states	PROPN
inlawrev-3509	601	32	,	,	PUNCT
inlawrev-3509	601	33	202	202	NUM
inlawrev-3509	601	34	f.3d	f.3d	NUM
inlawrev-3509	601	35	854	854	NUM
inlawrev-3509	601	36	(	(	PUNCT
inlawrev-3509	601	37	6th	6th	ADJ
inlawrev-3509	601	38	cir	cir	NOUN
inlawrev-3509	601	39	.	.	PROPN
inlawrev-3509	601	40	2000	2000	NUM
inlawrev-3509	601	41	)	)	PUNCT
inlawrev-3509	601	42	(	(	PUNCT
inlawrev-3509	601	43	physical	physical	ADJ
inlawrev-3509	601	44	injury	injury	NOUN
inlawrev-3509	601	45	case	case	NOUN
inlawrev-3509	601	46	in	in	ADP
inlawrev-3509	601	47	which	which	DET
inlawrev-3509	601	48	issue	issue	NOUN
inlawrev-3509	601	49	was	be	AUX
inlawrev-3509	601	50	whether	whether	SCONJ
inlawrev-3509	601	51	interest	interest	NOUN
inlawrev-3509	601	52	on	on	ADP
inlawrev-3509	601	53	attorney	attorney	NOUN
inlawrev-3509	601	54	fees	fee	NOUN
inlawrev-3509	601	55	was	be	AUX
inlawrev-3509	601	56	excludable	excludable	ADJ
inlawrev-3509	601	57	)	)	PUNCT
inlawrev-3509	601	58	;	;	PUNCT
inlawrev-3509	601	59	baylin	baylin	PROPN
inlawrev-3509	601	60	v.	v.	ADP
inlawrev-3509	601	61	comm'r	comm'r	PROPN
inlawrev-3509	601	62	,	,	PUNCT
inlawrev-3509	601	63	43	43	NUM
inlawrev-3509	601	64	f.3d	f.3d	NUM
inlawrev-3509	601	65	1451	1451	NUM
inlawrev-3509	601	66	(	(	PUNCT
inlawrev-3509	601	67	fed	fed	PROPN
inlawrev-3509	601	68	.	.	PUNCT
inlawrev-3509	601	69	cir	cir	PROPN
inlawrev-3509	601	70	.	.	PROPN
inlawrev-3509	601	71	1995	1995	NUM
inlawrev-3509	601	72	)	)	PUNCT
inlawrev-3509	601	73	(	(	PUNCT
inlawrev-3509	601	74	protest	protest	NOUN
inlawrev-3509	601	75	of	of	ADP
inlawrev-3509	601	76	condemnation	condemnation	NOUN
inlawrev-3509	601	77	)	)	PUNCT
inlawrev-3509	601	78	;	;	PUNCT
inlawrev-3509	601	79	cotnam	cotnam	NOUN
inlawrev-3509	601	80	v.	v.	ADP
inlawrev-3509	601	81	comm'r	comm'r	NOUN
inlawrev-3509	601	82	,	,	PUNCT
inlawrev-3509	601	83	263	263	NUM
inlawrev-3509	601	84	f.2d	f.2d	ADP
inlawrev-3509	601	85	1	1	NUM
inlawrev-3509	601	86	19	19	NUM
inlawrev-3509	601	87	(	(	PUNCT
inlawrev-3509	601	88	5th	5th	ADJ
inlawrev-3509	601	89	cir	cir	NOUN
inlawrev-3509	601	90	.	.	PUNCT
inlawrev-3509	601	91	1959	1959	NUM
inlawrev-3509	601	92	)	)	PUNCT
inlawrev-3509	601	93	(	(	PUNCT
inlawrev-3509	601	94	breach	breach	NOUN
inlawrev-3509	601	95	of	of	ADP
inlawrev-3509	601	96	contract	contract	NOUN
inlawrev-3509	601	97	)	)	PUNCT
inlawrev-3509	601	98	.	.	PUNCT
inlawrev-3509	602	1	137	137	NUM
inlawrev-3509	602	2	.	.	PUNCT
inlawrev-3509	603	1	townsend	townsend	PROPN
inlawrev-3509	603	2	v.	v.	PROPN
inlawrev-3509	603	3	united	united	PROPN
inlawrev-3509	603	4	states	states	PROPN
inlawrev-3509	603	5	,	,	PUNCT
inlawrev-3509	603	6	143	143	DET
inlawrev-3509	603	7	f.	f.	PROPN
inlawrev-3509	603	8	supp	supp	PROPN
inlawrev-3509	603	9	.	.	PUNCT
inlawrev-3509	604	1	150	150	NUM
inlawrev-3509	604	2	(	(	PUNCT
inlawrev-3509	604	3	s.d	s.d	PROPN
inlawrev-3509	604	4	.	.	PROPN
inlawrev-3509	604	5	111	111	NUM
inlawrev-3509	604	6	.	.	PUNCT
inlawrev-3509	604	7	1956	1956	NUM
inlawrev-3509	604	8	)	)	PUNCT
inlawrev-3509	604	9	.	.	PUNCT
inlawrev-3509	605	1	138	138	NUM
inlawrev-3509	605	2	.	.	PUNCT
inlawrev-3509	606	1	the	the	DET
inlawrev-3509	606	2	following	follow	VERB
inlawrev-3509	606	3	is	be	AUX
inlawrev-3509	606	4	a	a	DET
inlawrev-3509	606	5	draft	draft	NOUN
inlawrev-3509	606	6	bill	bill	NOUN
inlawrev-3509	606	7	that	that	PRON
inlawrev-3509	606	8	,	,	PUNCT
inlawrev-3509	606	9	if	if	SCONJ
inlawrev-3509	606	10	enacted	enact	VERB
inlawrev-3509	606	11	,	,	PUNCT
inlawrev-3509	606	12	would	would	AUX
inlawrev-3509	606	13	end	end	VERB
inlawrev-3509	606	14	the	the	DET
inlawrev-3509	606	15	entire	entire	ADJ
inlawrev-3509	606	16	controversy	controversy	NOUN
inlawrev-3509	606	17	created	create	VERB
inlawrev-3509	606	18	by	by	ADP
inlawrev-3509	606	19	the	the	DET
inlawrev-3509	606	20	federal	federal	ADJ
inlawrev-3509	606	21	circuit	circuit	PROPN
inlawrev-3509	606	22	court	court	NOUN
inlawrev-3509	606	23	conflict	conflict	NOUN
inlawrev-3509	606	24	:	:	PUNCT
inlawrev-3509	606	25	a	a	DET
inlawrev-3509	606	26	bill	bill	NOUN
inlawrev-3509	606	27	to	to	PART
inlawrev-3509	606	28	amend	amend	VERB
inlawrev-3509	606	29	the	the	DET
inlawrev-3509	606	30	internal	internal	ADJ
inlawrev-3509	606	31	revenue	revenue	NOUN
inlawrev-3509	606	32	code	code	NOUN
inlawrev-3509	606	33	of	of	ADP
inlawrev-3509	606	34	1986	1986	NUM
inlawrev-3509	606	35	to	to	PART
inlawrev-3509	606	36	exclude	exclude	VERB
inlawrev-3509	606	37	from	from	ADP
inlawrev-3509	606	38	gross	gross	ADJ
inlawrev-3509	606	39	income	income	NOUN
inlawrev-3509	606	40	amounts	amount	NOUN
inlawrev-3509	606	41	received	receive	VERB
inlawrev-3509	606	42	on	on	ADP
inlawrev-3509	606	43	account	account	NOUN
inlawrev-3509	606	44	of	of	ADP
inlawrev-3509	606	45	claims	claim	NOUN
inlawrev-3509	606	46	based	base	VERB
inlawrev-3509	606	47	on	on	ADP
inlawrev-3509	606	48	nonphysical	nonphysical	ADJ
inlawrev-3509	606	49	personal	personal	ADJ
inlawrev-3509	606	50	injury	injury	NOUN
inlawrev-3509	606	51	that	that	PRON
inlawrev-3509	606	52	are	be	AUX
inlawrev-3509	606	53	designated	designate	VERB
inlawrev-3509	606	54	attorney	attorney	NOUN
inlawrev-3509	606	55	fees	fee	NOUN
inlawrev-3509	606	56	.	.	PUNCT
inlawrev-3509	607	1	be	be	AUX
inlawrev-3509	607	2	it	it	PRON
inlawrev-3509	607	3	enacted	enact	VERB
inlawrev-3509	607	4	by	by	ADP
inlawrev-3509	607	5	the	the	DET
inlawrev-3509	607	6	senate	senate	PROPN
inlawrev-3509	607	7	and	and	CCONJ
inlawrev-3509	607	8	house	house	PROPN
inlawrev-3509	607	9	of	of	ADP
inlawrev-3509	607	10	representatives	representative	NOUN
inlawrev-3509	607	11	of	of	ADP
inlawrev-3509	607	12	the	the	DET
inlawrev-3509	607	13	united	united	PROPN
inlawrev-3509	607	14	states	states	PROPN
inlawrev-3509	607	15	of	of	ADP
inlawrev-3509	607	16	america	america	PROPN
inlawrev-3509	607	17	in	in	ADP
inlawrev-3509	607	18	congress	congress	PROPN
inlawrev-3509	607	19	assembled	assemble	VERB
inlawrev-3509	607	20	,	,	PUNCT
inlawrev-3509	607	21	section	section	NOUN
inlawrev-3509	607	22	1	1	NUM
inlawrev-3509	607	23	.	.	PUNCT
inlawrev-3509	608	1	short	short	ADJ
inlawrev-3509	608	2	title	title	NOUN
inlawrev-3509	608	3	.	.	PUNCT
inlawrev-3509	609	1	this	this	DET
inlawrev-3509	609	2	act	act	NOUN
inlawrev-3509	609	3	may	may	AUX
inlawrev-3509	609	4	be	be	AUX
inlawrev-3509	609	5	cited	cite	VERB
inlawrev-3509	609	6	as	as	ADP
inlawrev-3509	609	7	the	the	DET
inlawrev-3509	609	8	'	'	PUNCT
inlawrev-3509	609	9	tax	tax	NOUN
inlawrev-3509	609	10	fairness	fairness	NOUN
inlawrev-3509	609	11	to	to	ADP
inlawrev-3509	609	12	plaintiffs	plaintiff	NOUN
inlawrev-3509	609	13	act	act	PROPN
inlawrev-3509	609	14	of	of	ADP
inlawrev-3509	609	15	2001	2001	NUM
inlawrev-3509	609	16	.	.	PUNCT
inlawrev-3509	609	17	"	"	PUNCT
inlawrev-3509	610	1	section	section	NOUN
inlawrev-3509	610	2	2	2	NUM
inlawrev-3509	610	3	.	.	PUNCT
inlawrev-3509	610	4	exclusion	exclusion	NOUN
inlawrev-3509	610	5	from	from	ADP
inlawrev-3509	610	6	gross	gross	ADJ
inlawrev-3509	610	7	income	income	NOUN
inlawrev-3509	610	8	for	for	ADP
inlawrev-3509	610	9	amounts	amount	NOUN
inlawrev-3509	610	10	received	receive	VERB
inlawrev-3509	610	11	266	266	NUM
inlawrev-3509	610	12	indiana	indiana	PROPN
inlawrev-3509	610	13	law	law	NOUN
inlawrev-3509	610	14	review	review	NOUN
inlawrev-3509	611	1	[	[	X
inlawrev-3509	611	2	vol	vol	NOUN
inlawrev-3509	611	3	.	.	PUNCT
inlawrev-3509	612	1	35:245	35:245	NUM
inlawrev-3509	612	2	several	several	ADJ
inlawrev-3509	612	3	members	member	NOUN
inlawrev-3509	612	4	ofcongress	ofcongress	ADJ
inlawrev-3509	612	5	and	and	CCONJ
inlawrev-3509	612	6	a	a	DET
inlawrev-3509	612	7	number	number	NOUN
inlawrev-3509	612	8	of	of	ADP
inlawrev-3509	612	9	commentators	commentator	NOUN
inlawrev-3509	612	10	agree	agree	VERB
inlawrev-3509	612	11	that	that	SCONJ
inlawrev-3509	612	12	the	the	DET
inlawrev-3509	612	13	current	current	ADJ
inlawrev-3509	612	14	tax	tax	NOUN
inlawrev-3509	612	15	law	law	NOUN
inlawrev-3509	612	16	has	have	AUX
inlawrev-3509	612	17	created	create	VERB
inlawrev-3509	612	18	an	an	DET
inlawrev-3509	612	19	unintended	unintended	ADJ
inlawrev-3509	612	20	and	and	CCONJ
inlawrev-3509	612	21	egregious	egregious	ADJ
inlawrev-3509	612	22	tax	tax	NOUN
inlawrev-3509	612	23	consequence	consequence	NOUN
inlawrev-3509	612	24	for	for	ADP
inlawrev-3509	612	25	nonphysical	nonphysical	ADJ
inlawrev-3509	612	26	injury	injury	NOUN
inlawrev-3509	612	27	plaintiffs	plaintiff	NOUN
inlawrev-3509	612	28	.	.	PUNCT
inlawrev-3509	613	1	that	that	DET
inlawrev-3509	613	2	consequence	consequence	NOUN
inlawrev-3509	613	3	exists	exist	VERB
inlawrev-3509	613	4	because	because	SCONJ
inlawrev-3509	613	5	of	of	ADP
inlawrev-3509	613	6	the	the	DET
inlawrev-3509	613	7	courts	court	NOUN
inlawrev-3509	613	8	'	'	PART
inlawrev-3509	613	9	contradicting	contradict	VERB
inlawrev-3509	613	10	positions	position	NOUN
inlawrev-3509	613	11	regarding	regard	VERB
inlawrev-3509	613	12	the	the	DET
inlawrev-3509	613	13	excludability	excludability	NOUN
inlawrev-3509	613	14	of	of	ADP
inlawrev-3509	613	15	attorney	attorney	NOUN
inlawrev-3509	613	16	fee	fee	NOUN
inlawrev-3509	613	17	portions	portion	NOUN
inlawrev-3509	613	18	of	of	ADP
inlawrev-3509	613	19	damage	damage	NOUN
inlawrev-3509	613	20	awards	award	NOUN
inlawrev-3509	613	21	from	from	ADP
inlawrev-3509	613	22	plaintiffs	plaintiff	NOUN
inlawrev-3509	613	23	'	'	PART
inlawrev-3509	613	24	income	income	NOUN
inlawrev-3509	613	25	.	.	PUNCT
inlawrev-3509	614	1	the	the	DET
inlawrev-3509	614	2	problem	problem	NOUN
inlawrev-3509	614	3	is	be	AUX
inlawrev-3509	614	4	undeniable	undeniable	ADJ
inlawrev-3509	614	5	and	and	CCONJ
inlawrev-3509	614	6	obvious	obvious	ADJ
inlawrev-3509	614	7	,	,	PUNCT
inlawrev-3509	614	8	as	as	SCONJ
inlawrev-3509	614	9	demonstrated	demonstrate	VERB
inlawrev-3509	614	10	by	by	ADP
inlawrev-3509	614	11	the	the	DET
inlawrev-3509	614	12	first	first	ADJ
inlawrev-3509	614	13	example	example	NOUN
inlawrev-3509	614	14	discussed	discuss	VERB
inlawrev-3509	614	15	in	in	ADP
inlawrev-3509	614	16	this	this	DET
inlawrev-3509	614	17	note	note	NOUN
inlawrev-3509	614	18	.	.	PUNCT
inlawrev-3509	615	1	however	however	ADV
inlawrev-3509	615	2	,	,	PUNCT
inlawrev-3509	615	3	there	there	PRON
inlawrev-3509	615	4	are	be	VERB
inlawrev-3509	615	5	disagreements	disagreement	NOUN
inlawrev-3509	615	6	over	over	ADP
inlawrev-3509	615	7	how	how	SCONJ
inlawrev-3509	615	8	to	to	PART
inlawrev-3509	615	9	resolve	resolve	VERB
inlawrev-3509	615	10	the	the	DET
inlawrev-3509	615	11	current	current	ADJ
inlawrev-3509	615	12	controversy	controversy	NOUN
inlawrev-3509	615	13	.	.	PUNCT
inlawrev-3509	616	1	unless	unless	SCONJ
inlawrev-3509	616	2	the	the	DET
inlawrev-3509	616	3	u.s	u.s	PROPN
inlawrev-3509	616	4	.	.	PROPN
inlawrev-3509	616	5	supreme	supreme	PROPN
inlawrev-3509	616	6	court	court	PROPN
inlawrev-3509	616	7	were	be	AUX
inlawrev-3509	616	8	to	to	PART
inlawrev-3509	616	9	grant	grant	VERB
inlawrev-3509	616	10	certiorari	certiorari	NOUN
inlawrev-3509	616	11	to	to	ADP
inlawrev-3509	616	12	a	a	DET
inlawrev-3509	616	13	prototypical	prototypical	ADJ
inlawrev-3509	616	14	case	case	NOUN
inlawrev-3509	616	15	and	and	CCONJ
inlawrev-3509	616	16	apply	apply	VERB
inlawrev-3509	616	17	the	the	DET
inlawrev-3509	616	18	reasoning	reasoning	NOUN
inlawrev-3509	616	19	of	of	ADP
inlawrev-3509	616	20	the	the	DET
inlawrev-3509	616	21	fifth	fifth	ADJ
inlawrev-3509	616	22	,	,	PUNCT
inlawrev-3509	616	23	sixth	sixth	ADJ
inlawrev-3509	616	24	and	and	CCONJ
inlawrev-3509	616	25	eleventh	eleventh	ADJ
inlawrev-3509	616	26	circuits	circuit	NOUN
inlawrev-3509	616	27	,	,	PUNCT
inlawrev-3509	616	28	the	the	DET
inlawrev-3509	616	29	problem	problem	NOUN
inlawrev-3509	616	30	will	will	AUX
inlawrev-3509	616	31	not	not	PART
inlawrev-3509	616	32	be	be	AUX
inlawrev-3509	616	33	resolved	resolve	VERB
inlawrev-3509	616	34	correctly	correctly	ADV
inlawrev-3509	616	35	by	by	ADP
inlawrev-3509	616	36	the	the	DET
inlawrev-3509	616	37	courts	court	NOUN
inlawrev-3509	616	38	.	.	PUNCT
inlawrev-3509	617	1	however	however	ADV
inlawrev-3509	617	2	,	,	PUNCT
inlawrev-3509	617	3	even	even	ADV
inlawrev-3509	617	4	ifthe	ifthe	PROPN
inlawrev-3509	617	5	court	court	NOUN
inlawrev-3509	617	6	did	do	AUX
inlawrev-3509	617	7	grant	grant	VERB
inlawrev-3509	617	8	certiorari	certiorari	NOUN
inlawrev-3509	617	9	and	and	CCONJ
inlawrev-3509	617	10	apply	apply	VERB
inlawrev-3509	617	11	the	the	DET
inlawrev-3509	617	12	reasoning	reasoning	NOUN
inlawrev-3509	617	13	ofthose	ofthose	NOUN
inlawrev-3509	617	14	courts	court	NOUN
inlawrev-3509	617	15	,	,	PUNCT
inlawrev-3509	617	16	the	the	DET
inlawrev-3509	617	17	analysis	analysis	NOUN
inlawrev-3509	617	18	by	by	ADP
inlawrev-3509	617	19	those	those	DET
inlawrev-3509	617	20	courts	court	NOUN
inlawrev-3509	617	21	is	be	AUX
inlawrev-3509	617	22	arguably	arguably	ADV
inlawrev-3509	617	23	questionable	questionable	ADJ
inlawrev-3509	617	24	.	.	PUNCT
inlawrev-3509	618	1	the	the	DET
inlawrev-3509	618	2	solution	solution	NOUN
inlawrev-3509	618	3	,	,	PUNCT
inlawrev-3509	618	4	therefore	therefore	ADV
inlawrev-3509	618	5	,	,	PUNCT
inlawrev-3509	618	6	lies	lie	VERB
inlawrev-3509	618	7	with	with	ADP
inlawrev-3509	618	8	congress	congress	PROPN
inlawrev-3509	618	9	.	.	PUNCT
inlawrev-3509	619	1	in	in	ADP
inlawrev-3509	619	2	1996	1996	NUM
inlawrev-3509	619	3	,	,	PUNCT
inlawrev-3509	619	4	congress	congress	PROPN
inlawrev-3509	619	5	created	create	VERB
inlawrev-3509	619	6	the	the	DET
inlawrev-3509	619	7	problem	problem	NOUN
inlawrev-3509	619	8	when	when	SCONJ
inlawrev-3509	619	9	it	it	PRON
inlawrev-3509	619	10	enacted	enact	VERB
inlawrev-3509	619	11	the	the	DET
inlawrev-3509	619	12	small	small	ADJ
inlawrev-3509	619	13	business	business	NOUN
inlawrev-3509	619	14	jobs	job	NOUN
inlawrev-3509	619	15	protection	protection	PROPN
inlawrev-3509	619	16	act	act	PROPN
inlawrev-3509	619	17	,	,	PUNCT
inlawrev-3509	619	18	which	which	PRON
inlawrev-3509	619	19	included	include	VERB
inlawrev-3509	619	20	an	an	DET
inlawrev-3509	619	21	amendment	amendment	NOUN
inlawrev-3509	619	22	that	that	PRON
inlawrev-3509	619	23	followed	follow	VERB
inlawrev-3509	619	24	opinions	opinion	NOUN
inlawrev-3509	619	25	by	by	ADP
inlawrev-3509	619	26	the	the	DET
inlawrev-3509	619	27	supreme	supreme	PROPN
inlawrev-3509	619	28	court	court	PROPN
inlawrev-3509	619	29	suggesting	suggest	VERB
inlawrev-3509	619	30	damages	damage	NOUN
inlawrev-3509	619	31	from	from	ADP
inlawrev-3509	619	32	nonphysical	nonphysical	ADJ
inlawrev-3509	619	33	injuries	injury	NOUN
inlawrev-3509	619	34	should	should	AUX
inlawrev-3509	619	35	not	not	PART
inlawrev-3509	619	36	be	be	AUX
inlawrev-3509	619	37	excludable	excludable	ADJ
inlawrev-3509	619	38	from	from	ADP
inlawrev-3509	619	39	gross	gross	ADJ
inlawrev-3509	619	40	income	income	NOUN
inlawrev-3509	619	41	for	for	ADP
inlawrev-3509	619	42	federal	federal	ADJ
inlawrev-3509	619	43	income	income	NOUN
inlawrev-3509	619	44	tax	tax	NOUN
inlawrev-3509	619	45	purposes	purpose	NOUN
inlawrev-3509	619	46	.	.	PUNCT
inlawrev-3509	620	1	the	the	DET
inlawrev-3509	620	2	amendment	amendment	NOUN
inlawrev-3509	620	3	proposed	propose	VERB
inlawrev-3509	620	4	by	by	ADP
inlawrev-3509	620	5	this	this	DET
inlawrev-3509	620	6	note	note	NOUN
inlawrev-3509	620	7	would	would	AUX
inlawrev-3509	620	8	allow	allow	VERB
inlawrev-3509	620	9	congress	congress	PROPN
inlawrev-3509	620	10	to	to	PART
inlawrev-3509	620	11	correct	correct	VERB
inlawrev-3509	620	12	its	its	PRON
inlawrev-3509	620	13	harmful	harmful	ADJ
inlawrev-3509	620	14	and	and	CCONJ
inlawrev-3509	620	15	unintended	unintended	ADJ
inlawrev-3509	620	16	tax	tax	NOUN
inlawrev-3509	620	17	consequence	consequence	NOUN
inlawrev-3509	620	18	to	to	ADP
inlawrev-3509	620	19	nonphysical	nonphysical	ADJ
inlawrev-3509	620	20	personal	personal	ADJ
inlawrev-3509	620	21	injury	injury	NOUN
inlawrev-3509	620	22	plaintiffs	plaintiff	NOUN
inlawrev-3509	620	23	.	.	PUNCT
inlawrev-3509	621	1	the	the	DET
inlawrev-3509	621	2	following	following	NOUN
inlawrev-3509	621	3	explains	explain	VERB
inlawrev-3509	621	4	the	the	DET
inlawrev-3509	621	5	reasons	reason	NOUN
inlawrev-3509	621	6	for	for	ADP
inlawrev-3509	621	7	each	each	PRON
inlawrev-3509	621	8	of	of	ADP
inlawrev-3509	621	9	the	the	DET
inlawrev-3509	621	10	operative	operative	ADJ
inlawrev-3509	621	11	words	word	NOUN
inlawrev-3509	621	12	in	in	ADP
inlawrev-3509	621	13	the	the	DET
inlawrev-3509	621	14	proposed	propose	VERB
inlawrev-3509	621	15	code	code	NOUN
inlawrev-3509	621	16	amendment	amendment	NOUN
inlawrev-3509	621	17	.	.	PUNCT
inlawrev-3509	622	1	first	first	ADV
inlawrev-3509	622	2	,	,	PUNCT
inlawrev-3509	622	3	"	"	PUNCT
inlawrev-3509	622	4	claimant	claimant	NOUN
inlawrev-3509	622	5	"	"	PUNCT
inlawrev-3509	622	6	has	have	VERB
inlawrev-3509	622	7	the	the	DET
inlawrev-3509	622	8	same	same	ADJ
inlawrev-3509	622	9	meaning	meaning	NOUN
inlawrev-3509	622	10	as	as	SCONJ
inlawrev-3509	622	11	it	it	PRON
inlawrev-3509	622	12	does	do	VERB
inlawrev-3509	622	13	for	for	ADP
inlawrev-3509	622	14	other	other	ADJ
inlawrev-3509	622	15	purposes	purpose	NOUN
inlawrev-3509	622	16	within	within	ADP
inlawrev-3509	622	17	code	code	NOUN
inlawrev-3509	622	18	section	section	NOUN
inlawrev-3509	622	19	104	104	NUM
inlawrev-3509	622	20	.	.	PUNCT
inlawrev-3509	623	1	"	"	PUNCT
inlawrev-3509	623	2	claimant	claimant	NOUN
inlawrev-3509	623	3	"	"	PUNCT
inlawrev-3509	623	4	refers	refer	VERB
inlawrev-3509	623	5	to	to	ADP
inlawrev-3509	623	6	individuals	individual	NOUN
inlawrev-3509	623	7	who	who	PRON
inlawrev-3509	623	8	have	have	AUX
inlawrev-3509	623	9	brought	bring	VERB
inlawrev-3509	623	10	a	a	DET
inlawrev-3509	623	11	cause	cause	NOUN
inlawrev-3509	623	12	of	of	ADP
inlawrev-3509	623	13	action	action	NOUN
inlawrev-3509	623	14	against	against	ADP
inlawrev-3509	623	15	another	another	DET
inlawrev-3509	623	16	individual	individual	NOUN
inlawrev-3509	623	17	.	.	PUNCT
inlawrev-3509	624	1	second	second	ADJ
inlawrev-3509	624	2	,	,	PUNCT
inlawrev-3509	624	3	the	the	DET
inlawrev-3509	624	4	term	term	NOUN
inlawrev-3509	624	5	"	"	PUNCT
inlawrev-3509	624	6	nonphysical	nonphysical	ADJ
inlawrev-3509	624	7	"	"	PUNCT
inlawrev-3509	624	8	is	be	AUX
inlawrev-3509	624	9	a	a	DET
inlawrev-3509	624	10	necessary	necessary	ADJ
inlawrev-3509	624	11	term	term	NOUN
inlawrev-3509	624	12	because	because	SCONJ
inlawrev-3509	624	13	the	the	DET
inlawrev-3509	624	14	entire	entire	ADJ
inlawrev-3509	624	15	problem	problem	NOUN
inlawrev-3509	624	16	discussed	discuss	VERB
inlawrev-3509	624	17	in	in	ADP
inlawrev-3509	624	18	this	this	DET
inlawrev-3509	624	19	note	note	NOUN
inlawrev-3509	624	20	stems	stem	VERB
inlawrev-3509	624	21	from	from	ADP
inlawrev-3509	624	22	the	the	DET
inlawrev-3509	624	23	distinction	distinction	NOUN
inlawrev-3509	624	24	congress	congress	PROPN
inlawrev-3509	624	25	made	make	VERB
inlawrev-3509	624	26	in	in	ADP
inlawrev-3509	624	27	1996	1996	NUM
inlawrev-3509	624	28	by	by	ADP
inlawrev-3509	624	29	amending	amend	VERB
inlawrev-3509	624	30	code	code	NOUN
inlawrev-3509	624	31	section	section	NOUN
inlawrev-3509	624	32	104	104	NUM
inlawrev-3509	624	33	to	to	PART
inlawrev-3509	624	34	only	only	ADV
inlawrev-3509	624	35	allow	allow	VERB
inlawrev-3509	624	36	an	an	DET
inlawrev-3509	624	37	exclusion	exclusion	NOUN
inlawrev-3509	624	38	for	for	ADP
inlawrev-3509	624	39	"	"	PUNCT
inlawrev-3509	624	40	physical	physical	ADJ
inlawrev-3509	624	41	"	"	PUNCT
inlawrev-3509	624	42	personal	personal	ADJ
inlawrev-3509	624	43	injury	injury	NOUN
inlawrev-3509	624	44	.	.	PUNCT
inlawrev-3509	625	1	thus	thus	ADV
inlawrev-3509	625	2	,	,	PUNCT
inlawrev-3509	625	3	the	the	DET
inlawrev-3509	625	4	term	term	NOUN
inlawrev-3509	625	5	"	"	PUNCT
inlawrev-3509	625	6	nonphysical	nonphysical	ADJ
inlawrev-3509	625	7	"	"	PUNCT
inlawrev-3509	625	8	injury	injury	NOUN
inlawrev-3509	625	9	refers	refer	VERB
inlawrev-3509	625	10	to	to	ADP
inlawrev-3509	625	11	those	those	DET
inlawrev-3509	625	12	causes	cause	NOUN
inlawrev-3509	625	13	of	of	ADP
inlawrev-3509	625	14	action	action	NOUN
inlawrev-3509	625	15	that	that	PRON
inlawrev-3509	625	16	are	be	AUX
inlawrev-3509	625	17	not	not	PART
inlawrev-3509	625	18	physical	physical	ADJ
inlawrev-3509	625	19	in	in	ADP
inlawrev-3509	625	20	nature	nature	NOUN
inlawrev-3509	625	21	(	(	PUNCT
inlawrev-3509	625	22	e.g.	e.g.	ADV
inlawrev-3509	625	23	,	,	PUNCT
inlawrev-3509	625	24	civil	civil	ADJ
inlawrev-3509	625	25	rights	right	NOUN
inlawrev-3509	625	26	claims	claim	NOUN
inlawrev-3509	625	27	,	,	PUNCT
inlawrev-3509	625	28	breach	breach	NOUN
inlawrev-3509	625	29	of	of	ADP
inlawrev-3509	625	30	contract	contract	NOUN
inlawrev-3509	625	31	,	,	PUNCT
inlawrev-3509	625	32	and	and	CCONJ
inlawrev-3509	625	33	fraud	fraud	NOUN
inlawrev-3509	625	34	)	)	PUNCT
inlawrev-3509	625	35	.	.	PUNCT
inlawrev-3509	626	1	third	third	ADJ
inlawrev-3509	626	2	,	,	PUNCT
inlawrev-3509	626	3	the	the	DET
inlawrev-3509	626	4	term	term	NOUN
inlawrev-3509	626	5	"	"	PUNCT
inlawrev-3509	626	6	personal	personal	ADJ
inlawrev-3509	626	7	"	"	PUNCT
inlawrev-3509	626	8	is	be	AUX
inlawrev-3509	626	9	used	use	VERB
inlawrev-3509	626	10	to	to	PART
inlawrev-3509	626	11	indicate	indicate	VERB
inlawrev-3509	626	12	that	that	SCONJ
inlawrev-3509	626	13	the	the	DET
inlawrev-3509	626	14	exclusion	exclusion	NOUN
inlawrev-3509	626	15	is	be	AUX
inlawrev-3509	626	16	provided	provide	VERB
inlawrev-3509	626	17	for	for	ADP
inlawrev-3509	626	18	those	those	DET
inlawrev-3509	626	19	nonphysical	nonphysical	ADJ
inlawrev-3509	626	20	injuries	injury	NOUN
inlawrev-3509	626	21	to	to	ADP
inlawrev-3509	626	22	a	a	DET
inlawrev-3509	626	23	person	person	NOUN
inlawrev-3509	626	24	,	,	PUNCT
inlawrev-3509	626	25	not	not	PART
inlawrev-3509	626	26	a	a	DET
inlawrev-3509	626	27	person	person	NOUN
inlawrev-3509	626	28	's	's	PART
inlawrev-3509	626	29	property	property	NOUN
inlawrev-3509	626	30	.	.	PUNCT
inlawrev-3509	627	1	this	this	DET
inlawrev-3509	627	2	distinction	distinction	NOUN
inlawrev-3509	627	3	should	should	AUX
inlawrev-3509	627	4	put	put	VERB
inlawrev-3509	627	5	to	to	PART
inlawrev-3509	627	6	rest	rest	VERB
inlawrev-3509	627	7	any	any	DET
inlawrev-3509	627	8	concern	concern	NOUN
inlawrev-3509	627	9	with	with	ADP
inlawrev-3509	627	10	those	those	DET
inlawrev-3509	627	11	plaintiffs	plaintiff	NOUN
inlawrev-3509	627	12	seeking	seek	VERB
inlawrev-3509	627	13	recovery	recovery	NOUN
inlawrev-3509	627	14	of	of	ADP
inlawrev-3509	627	15	injury	injury	NOUN
inlawrev-3509	627	16	to	to	ADP
inlawrev-3509	627	17	property	property	NOUN
inlawrev-3509	627	18	(	(	PUNCT
inlawrev-3509	627	19	e.g.	e.g.	ADV
inlawrev-3509	627	20	,	,	PUNCT
inlawrev-3509	627	21	the	the	DET
inlawrev-3509	627	22	nondeductible	nondeductible	ADJ
inlawrev-3509	627	23	capital	capital	NOUN
inlawrev-3509	627	24	expenditures	expenditure	NOUN
inlawrev-3509	627	25	cases	case	NOUN
inlawrev-3509	627	26	like	like	ADP
inlawrev-3509	627	27	baylin	baylin	PROPN
inlawrev-3509	627	28	)	)	PUNCT
inlawrev-3509	627	29	.	.	PUNCT
inlawrev-3509	628	1	lastly	lastly	ADV
inlawrev-3509	628	2	,	,	PUNCT
inlawrev-3509	628	3	the	the	DET
inlawrev-3509	628	4	term	term	NOUN
inlawrev-3509	628	5	"	"	PUNCT
inlawrev-3509	628	6	injury	injury	NOUN
inlawrev-3509	628	7	"	"	PUNCT
inlawrev-3509	628	8	refers	refer	VERB
inlawrev-3509	628	9	to	to	ADP
inlawrev-3509	628	10	harm	harm	NOUN
inlawrev-3509	628	11	caused	cause	VERB
inlawrev-3509	628	12	to	to	ADP
inlawrev-3509	628	13	the	the	DET
inlawrev-3509	628	14	claimant	claimant	NOUN
inlawrev-3509	628	15	.	.	PUNCT
inlawrev-3509	629	1	harms	harm	NOUN
inlawrev-3509	629	2	such	such	ADJ
inlawrev-3509	629	3	as	as	ADP
inlawrev-3509	629	4	breach	breach	NOUN
inlawrev-3509	629	5	of	of	ADP
inlawrev-3509	629	6	contract	contract	NOUN
inlawrev-3509	629	7	,	,	PUNCT
inlawrev-3509	629	8	fraud	fraud	NOUN
inlawrev-3509	629	9	,	,	PUNCT
inlawrev-3509	629	10	or	or	CCONJ
inlawrev-3509	629	11	discrimination	discrimination	NOUN
inlawrev-3509	629	12	are	be	AUX
inlawrev-3509	629	13	just	just	ADV
inlawrev-3509	629	14	as	as	ADV
inlawrev-3509	629	15	harmful	harmful	ADJ
inlawrev-3509	629	16	to	to	ADP
inlawrev-3509	629	17	individuals	individual	NOUN
inlawrev-3509	629	18	as	as	ADP
inlawrev-3509	629	19	physical	physical	ADJ
inlawrev-3509	629	20	harms	harm	NOUN
inlawrev-3509	629	21	.	.	PUNCT
inlawrev-3509	630	1	in	in	ADP
inlawrev-3509	630	2	addition	addition	NOUN
inlawrev-3509	630	3	,	,	PUNCT
inlawrev-3509	630	4	there	there	PRON
inlawrev-3509	630	5	is	be	VERB
inlawrev-3509	630	6	a	a	DET
inlawrev-3509	630	7	strong	strong	ADJ
inlawrev-3509	630	8	public	public	ADJ
inlawrev-3509	630	9	policy	policy	NOUN
inlawrev-3509	630	10	against	against	ADP
inlawrev-3509	630	11	discrimination	discrimination	NOUN
inlawrev-3509	630	12	.	.	PUNCT
inlawrev-3509	631	1	for	for	ADP
inlawrev-3509	631	2	these	these	DET
inlawrev-3509	631	3	reasons	reason	NOUN
inlawrev-3509	631	4	,	,	PUNCT
inlawrev-3509	631	5	the	the	DET
inlawrev-3509	631	6	tax	tax	NOUN
inlawrev-3509	631	7	implications	implication	NOUN
inlawrev-3509	631	8	of	of	ADP
inlawrev-3509	631	9	physical	physical	ADJ
inlawrev-3509	631	10	and	and	CCONJ
inlawrev-3509	631	11	on	on	ADP
inlawrev-3509	631	12	account	account	NOUN
inlawrev-3509	631	13	of	of	ADP
inlawrev-3509	631	14	nonphysical	nonphysical	ADJ
inlawrev-3509	631	15	personal	personal	ADJ
inlawrev-3509	631	16	injury	injury	NOUN
inlawrev-3509	631	17	(	(	PUNCT
inlawrev-3509	631	18	a	a	NOUN
inlawrev-3509	631	19	)	)	PUNCT
inlawrev-3509	631	20	in	in	ADP
inlawrev-3509	631	21	general	general	ADJ
inlawrev-3509	631	22	.	.	PUNCT
inlawrev-3509	632	1	section	section	NOUN
inlawrev-3509	632	2	1	1	NUM
inlawrev-3509	632	3	04	04	NUM
inlawrev-3509	632	4	ofthe	ofthe	ADJ
inlawrev-3509	632	5	internal	internal	ADJ
inlawrev-3509	632	6	revenue	revenue	NOUN
inlawrev-3509	632	7	code	code	NOUN
inlawrev-3509	632	8	of	of	ADP
inlawrev-3509	632	9	1	1	NUM
inlawrev-3509	632	10	986	986	NUM
inlawrev-3509	632	11	(	(	PUNCT
inlawrev-3509	632	12	relating	relate	VERB
inlawrev-3509	632	13	to	to	ADP
inlawrev-3509	632	14	compensation	compensation	NOUN
inlawrev-3509	632	15	for	for	ADP
inlawrev-3509	632	16	injuries	injury	NOUN
inlawrev-3509	632	17	or	or	CCONJ
inlawrev-3509	632	18	sickness	sickness	NOUN
inlawrev-3509	632	19	,	,	PUNCT
inlawrev-3509	632	20	an	an	DET
inlawrev-3509	632	21	item	item	NOUN
inlawrev-3509	632	22	specifically	specifically	ADV
inlawrev-3509	632	23	excluded	exclude	VERB
inlawrev-3509	632	24	from	from	ADP
inlawrev-3509	632	25	gross	gross	ADJ
inlawrev-3509	632	26	income	income	NOUN
inlawrev-3509	632	27	)	)	PUNCT
inlawrev-3509	632	28	is	be	AUX
inlawrev-3509	632	29	amended	amend	VERB
inlawrev-3509	632	30	by	by	ADP
inlawrev-3509	632	31	inserting	insert	VERB
inlawrev-3509	632	32	the	the	DET
inlawrev-3509	632	33	following	follow	VERB
inlawrev-3509	632	34	clause	clause	NOUN
inlawrev-3509	632	35	set	set	VERB
inlawrev-3509	632	36	forth	forth	ADP
inlawrev-3509	632	37	in	in	ADP
inlawrev-3509	632	38	(	(	PUNCT
inlawrev-3509	632	39	b	b	NOUN
inlawrev-3509	632	40	)	)	PUNCT
inlawrev-3509	632	41	after	after	ADP
inlawrev-3509	632	42	section	section	NOUN
inlawrev-3509	632	43	104(a)(5	104(a)(5	NUM
inlawrev-3509	632	44	):	):	PUNCT
inlawrev-3509	632	45	(	(	PUNCT
inlawrev-3509	632	46	b	b	NOUN
inlawrev-3509	632	47	)	)	PUNCT
inlawrev-3509	632	48	exclusion	exclusion	NOUN
inlawrev-3509	632	49	.	.	PUNCT
inlawrev-3509	633	1	"	"	PUNCT
inlawrev-3509	633	2	(	(	PUNCT
inlawrev-3509	633	3	6	6	NUM
inlawrev-3509	633	4	)	)	PUNCT
inlawrev-3509	633	5	amounts	amount	NOUN
inlawrev-3509	633	6	received	receive	VERB
inlawrev-3509	633	7	(	(	PUNCT
inlawrev-3509	633	8	whether	whether	SCONJ
inlawrev-3509	633	9	by	by	ADP
inlawrev-3509	633	10	suit	suit	NOUN
inlawrev-3509	633	11	or	or	CCONJ
inlawrev-3509	633	12	agreement	agreement	NOUN
inlawrev-3509	633	13	)	)	PUNCT
inlawrev-3509	633	14	by	by	ADP
inlawrev-3509	633	15	a	a	DET
inlawrev-3509	633	16	claimant	claimant	NOUN
inlawrev-3509	633	17	on	on	ADP
inlawrev-3509	633	18	account	account	PROPN
inlawrev-3509	633	19	ofnonphysical	ofnonphysical	ADJ
inlawrev-3509	633	20	personal	personal	ADJ
inlawrev-3509	633	21	injury	injury	NOUN
inlawrev-3509	633	22	that	that	PRON
inlawrev-3509	633	23	are	be	AUX
inlawrev-3509	633	24	designated	designate	VERB
inlawrev-3509	633	25	for	for	ADP
inlawrev-3509	633	26	and	and	CCONJ
inlawrev-3509	633	27	actually	actually	ADV
inlawrev-3509	633	28	paid	pay	VERB
inlawrev-3509	633	29	as	as	ADP
inlawrev-3509	633	30	attorney	attorney	NOUN
inlawrev-3509	633	31	fees	fee	NOUN
inlawrev-3509	633	32	for	for	ADP
inlawrev-3509	633	33	services	service	NOUN
inlawrev-3509	633	34	related	relate	VERB
inlawrev-3509	633	35	to	to	ADP
inlawrev-3509	633	36	the	the	DET
inlawrev-3509	633	37	suit	suit	NOUN
inlawrev-3509	633	38	or	or	CCONJ
inlawrev-3509	633	39	agreement	agreement	NOUN
inlawrev-3509	633	40	.	.	PUNCT
inlawrev-3509	633	41	"	"	PUNCT
inlawrev-3509	634	1	200	200	NUM
inlawrev-3509	634	2	1	1	NUM
inlawrev-3509	634	3	]	]	PUNCT
inlawrev-3509	634	4	amending	amend	VERB
inlawrev-3509	634	5	the	the	DET
inlawrev-3509	634	6	internal	internal	ADJ
inlawrev-3509	634	7	revenue	revenue	NOUN
inlawrev-3509	634	8	code	code	NOUN
inlawrev-3509	634	9	267	267	NUM
inlawrev-3509	634	10	nonphysical	nonphysical	ADJ
inlawrev-3509	634	11	injury	injury	NOUN
inlawrev-3509	634	12	settlements	settlement	NOUN
inlawrev-3509	634	13	andjudgments	andjudgment	NOUN
inlawrev-3509	634	14	should	should	AUX
inlawrev-3509	634	15	be	be	AUX
inlawrev-3509	634	16	the	the	DET
inlawrev-3509	634	17	same	same	ADJ
inlawrev-3509	634	18	.	.	PUNCT
inlawrev-3509	635	1	moreover	moreover	ADV
inlawrev-3509	635	2	,	,	PUNCT
inlawrev-3509	635	3	all	all	DET
inlawrev-3509	635	4	laws	law	NOUN
inlawrev-3509	635	5	,	,	PUNCT
inlawrev-3509	635	6	including	include	VERB
inlawrev-3509	635	7	the	the	DET
inlawrev-3509	635	8	tax	tax	NOUN
inlawrev-3509	635	9	code	code	NOUN
inlawrev-3509	635	10	,	,	PUNCT
inlawrev-3509	635	11	should	should	AUX
inlawrev-3509	635	12	not	not	PART
inlawrev-3509	635	13	undermine	undermine	VERB
inlawrev-3509	635	14	these	these	DET
inlawrev-3509	635	15	policies	policy	NOUN
inlawrev-3509	635	16	that	that	PRON
inlawrev-3509	635	17	have	have	AUX
inlawrev-3509	635	18	done	do	VERB
inlawrev-3509	635	19	so	so	ADV
inlawrev-3509	635	20	much	much	ADJ
inlawrev-3509	635	21	to	to	PART
inlawrev-3509	635	22	improve	improve	VERB
inlawrev-3509	635	23	the	the	DET
inlawrev-3509	635	24	fabric	fabric	NOUN
inlawrev-3509	635	25	of	of	ADP
inlawrev-3509	635	26	our	our	PRON
inlawrev-3509	635	27	nation	nation	NOUN
inlawrev-3509	635	28	and	and	CCONJ
inlawrev-3509	635	29	mend	mend	VERB
inlawrev-3509	635	30	past	past	ADJ
inlawrev-3509	635	31	discrimination	discrimination	NOUN
inlawrev-3509	635	32	while	while	SCONJ
inlawrev-3509	635	33	preventing	prevent	VERB
inlawrev-3509	635	34	and	and	CCONJ
inlawrev-3509	635	35	discouraging	discourage	VERB
inlawrev-3509	635	36	future	future	ADJ
inlawrev-3509	635	37	discrimination	discrimination	NOUN
inlawrev-3509	635	38	in	in	ADP
inlawrev-3509	635	39	any	any	DET
inlawrev-3509	635	40	form	form	NOUN
inlawrev-3509	635	41	.	.	PUNCT
inlawrev-3509	636	1	conclusion	conclusion	NOUN
inlawrev-3509	636	2	there	there	PRON
inlawrev-3509	636	3	are	be	VERB
inlawrev-3509	636	4	two	two	NUM
inlawrev-3509	636	5	points	point	NOUN
inlawrev-3509	636	6	to	to	PART
inlawrev-3509	636	7	be	be	AUX
inlawrev-3509	636	8	made	make	VERB
inlawrev-3509	636	9	regardless	regardless	ADV
inlawrev-3509	636	10	of	of	ADP
inlawrev-3509	636	11	whether	whether	SCONJ
inlawrev-3509	636	12	,	,	PUNCT
inlawrev-3509	636	13	how	how	SCONJ
inlawrev-3509	636	14	,	,	PUNCT
inlawrev-3509	636	15	or	or	CCONJ
inlawrev-3509	636	16	to	to	ADP
inlawrev-3509	636	17	what	what	DET
inlawrev-3509	636	18	extent	extent	NOUN
inlawrev-3509	636	19	this	this	DET
inlawrev-3509	636	20	controversy	controversy	NOUN
inlawrev-3509	636	21	is	be	AUX
inlawrev-3509	636	22	resolved	resolve	VERB
inlawrev-3509	636	23	.	.	PUNCT
inlawrev-3509	637	1	first	first	ADV
inlawrev-3509	637	2	,	,	PUNCT
inlawrev-3509	637	3	parties	party	NOUN
inlawrev-3509	637	4	,	,	PUNCT
inlawrev-3509	637	5	and	and	CCONJ
inlawrev-3509	637	6	especially	especially	ADV
inlawrev-3509	637	7	lawyers	lawyer	NOUN
inlawrev-3509	637	8	,	,	PUNCT
inlawrev-3509	637	9	on	on	ADP
inlawrev-3509	637	10	both	both	DET
inlawrev-3509	637	11	sides	side	NOUN
inlawrev-3509	637	12	of	of	ADP
inlawrev-3509	637	13	nonphysical	nonphysical	ADJ
inlawrev-3509	637	14	personal	personal	ADJ
inlawrev-3509	637	15	injury	injury	NOUN
inlawrev-3509	637	16	litigation	litigation	NOUN
inlawrev-3509	637	17	need	need	VERB
inlawrev-3509	637	18	to	to	PART
inlawrev-3509	637	19	be	be	AUX
inlawrev-3509	637	20	aware	aware	ADJ
inlawrev-3509	637	21	of	of	ADP
inlawrev-3509	637	22	the	the	DET
inlawrev-3509	637	23	current	current	ADJ
inlawrev-3509	637	24	federal	federal	ADJ
inlawrev-3509	637	25	circuit	circuit	NOUN
inlawrev-3509	637	26	court	court	NOUN
inlawrev-3509	637	27	conflict	conflict	NOUN
inlawrev-3509	637	28	and	and	CCONJ
inlawrev-3509	637	29	the	the	DET
inlawrev-3509	637	30	impact	impact	NOUN
inlawrev-3509	637	31	it	it	PRON
inlawrev-3509	637	32	can	can	AUX
inlawrev-3509	637	33	have	have	VERB
inlawrev-3509	637	34	on	on	ADP
inlawrev-3509	637	35	settlements	settlement	NOUN
inlawrev-3509	637	36	and	and	CCONJ
inlawrev-3509	637	37	judgments	judgment	NOUN
inlawrev-3509	637	38	.	.	PUNCT
inlawrev-3509	638	1	the	the	DET
inlawrev-3509	638	2	tax	tax	NOUN
inlawrev-3509	638	3	ramifications	ramification	NOUN
inlawrev-3509	638	4	are	be	AUX
inlawrev-3509	638	5	real	real	ADJ
inlawrev-3509	638	6	and	and	CCONJ
inlawrev-3509	638	7	,	,	PUNCT
inlawrev-3509	638	8	for	for	ADP
inlawrev-3509	638	9	better	well	ADJ
inlawrev-3509	638	10	or	or	CCONJ
inlawrev-3509	638	11	worse	bad	ADJ
inlawrev-3509	638	12	,	,	PUNCT
inlawrev-3509	638	13	can	can	AUX
inlawrev-3509	638	14	and	and	CCONJ
inlawrev-3509	638	15	will	will	AUX
inlawrev-3509	638	16	be	be	AUX
inlawrev-3509	638	17	used	use	VERB
inlawrev-3509	638	18	to	to	PART
inlawrev-3509	638	19	impact	impact	VERB
inlawrev-3509	638	20	negotiations	negotiation	NOUN
inlawrev-3509	638	21	.	.	PUNCT
inlawrev-3509	639	1	understanding	understand	VERB
inlawrev-3509	639	2	the	the	DET
inlawrev-3509	639	3	tax	tax	NOUN
inlawrev-3509	639	4	consequences	consequence	NOUN
inlawrev-3509	639	5	associated	associate	VERB
inlawrev-3509	639	6	with	with	ADP
inlawrev-3509	639	7	such	such	ADJ
inlawrev-3509	639	8	settlements	settlement	NOUN
inlawrev-3509	639	9	and	and	CCONJ
inlawrev-3509	639	10	judgments	judgment	NOUN
inlawrev-3509	639	11	improves	improve	VERB
inlawrev-3509	639	12	the	the	DET
inlawrev-3509	639	13	ability	ability	NOUN
inlawrev-3509	639	14	of	of	ADP
inlawrev-3509	639	15	lawyers	lawyer	NOUN
inlawrev-3509	639	16	on	on	ADP
inlawrev-3509	639	17	both	both	DET
inlawrev-3509	639	18	sides	side	NOUN
inlawrev-3509	639	19	to	to	PART
inlawrev-3509	639	20	handle	handle	VERB
inlawrev-3509	639	21	settlement	settlement	NOUN
inlawrev-3509	639	22	negotiations	negotiation	NOUN
inlawrev-3509	639	23	and	and	CCONJ
inlawrev-3509	639	24	,	,	PUNCT
inlawrev-3509	639	25	in	in	ADP
inlawrev-3509	639	26	turn	turn	NOUN
inlawrev-3509	639	27	,	,	PUNCT
inlawrev-3509	639	28	to	to	PART
inlawrev-3509	639	29	provide	provide	VERB
inlawrev-3509	639	30	better	well	ADJ
inlawrev-3509	639	31	representation	representation	NOUN
inlawrev-3509	639	32	to	to	ADP
inlawrev-3509	639	33	their	their	PRON
inlawrev-3509	639	34	clients	client	NOUN
inlawrev-3509	639	35	.	.	PUNCT
inlawrev-3509	640	1	second	second	ADJ
inlawrev-3509	640	2	,	,	PUNCT
inlawrev-3509	640	3	plaintiffs	plaintiff	NOUN
inlawrev-3509	640	4	'	'	PART
inlawrev-3509	640	5	lawyers	lawyer	NOUN
inlawrev-3509	640	6	handling	handle	VERB
inlawrev-3509	640	7	nonphysical	nonphysical	ADJ
inlawrev-3509	640	8	personal	personal	ADJ
inlawrev-3509	640	9	injury	injury	NOUN
inlawrev-3509	640	10	cases	case	NOUN
inlawrev-3509	640	11	have	have	VERB
inlawrev-3509	640	12	a	a	DET
inlawrev-3509	640	13	special	special	ADJ
inlawrev-3509	640	14	obligation	obligation	NOUN
inlawrev-3509	640	15	to	to	PART
inlawrev-3509	640	16	inform	inform	VERB
inlawrev-3509	640	17	their	their	PRON
inlawrev-3509	640	18	clients	client	NOUN
inlawrev-3509	640	19	about	about	ADP
inlawrev-3509	640	20	the	the	DET
inlawrev-3509	640	21	tax	tax	NOUN
inlawrev-3509	640	22	consequences	consequence	NOUN
inlawrev-3509	640	23	involved	involve	VERB
inlawrev-3509	640	24	.	.	PUNCT
inlawrev-3509	641	1	plaintiffs	plaintiff	NOUN
inlawrev-3509	641	2	'	'	PART
inlawrev-3509	641	3	attorneys	attorney	NOUN
inlawrev-3509	641	4	can	can	AUX
inlawrev-3509	641	5	not	not	PART
inlawrev-3509	641	6	ignore	ignore	VERB
inlawrev-3509	641	7	the	the	DET
inlawrev-3509	641	8	code	code	NOUN
inlawrev-3509	641	9	's	's	PART
inlawrev-3509	641	10	impact	impact	NOUN
inlawrev-3509	641	11	on	on	ADP
inlawrev-3509	641	12	settlements	settlement	NOUN
inlawrev-3509	641	13	or	or	CCONJ
inlawrev-3509	641	14	judgments	judgment	NOUN
inlawrev-3509	641	15	.	.	PUNCT
inlawrev-3509	642	1	moreover	moreover	ADV
inlawrev-3509	642	2	,	,	PUNCT
inlawrev-3509	642	3	an	an	DET
inlawrev-3509	642	4	attorney	attorney	NOUN
inlawrev-3509	642	5	has	have	VERB
inlawrev-3509	642	6	the	the	DET
inlawrev-3509	642	7	professional	professional	ADJ
inlawrev-3509	642	8	responsibility	responsibility	NOUN
inlawrev-3509	642	9	to	to	PART
inlawrev-3509	642	10	help	help	VERB
inlawrev-3509	642	11	her	her	PRON
inlawrev-3509	642	12	client	client	NOUN
inlawrev-3509	642	13	understand	understand	VERB
inlawrev-3509	642	14	how	how	SCONJ
inlawrev-3509	642	15	the	the	DET
inlawrev-3509	642	16	code	code	NOUN
inlawrev-3509	642	17	will	will	AUX
inlawrev-3509	642	18	affect	affect	VERB
inlawrev-3509	642	19	his	his	PRON
inlawrev-3509	642	20	tax	tax	NOUN
inlawrev-3509	642	21	liability	liability	NOUN
inlawrev-3509	642	22	and	and	CCONJ
inlawrev-3509	642	23	his	his	PRON
inlawrev-3509	642	24	"	"	PUNCT
inlawrev-3509	642	25	net	net	ADJ
inlawrev-3509	642	26	"	"	PUNCT
inlawrev-3509	642	27	recovery	recovery	NOUN
inlawrev-3509	642	28	in	in	ADP
inlawrev-3509	642	29	settlement	settlement	NOUN
inlawrev-3509	642	30	or	or	CCONJ
inlawrev-3509	642	31	judgment	judgment	NOUN
inlawrev-3509	642	32	.	.	PUNCT
inlawrev-3509	643	1	the	the	DET
inlawrev-3509	643	2	present	present	ADJ
inlawrev-3509	643	3	discussion	discussion	NOUN
inlawrev-3509	643	4	exploring	explore	VERB
inlawrev-3509	643	5	the	the	DET
inlawrev-3509	643	6	best	good	ADJ
inlawrev-3509	643	7	manner	manner	NOUN
inlawrev-3509	643	8	to	to	PART
inlawrev-3509	643	9	alleviate	alleviate	VERB
inlawrev-3509	643	10	the	the	DET
inlawrev-3509	643	11	disparaging	disparage	VERB
inlawrev-3509	643	12	federal	federal	ADJ
inlawrev-3509	643	13	circuit	circuit	NOUN
inlawrev-3509	643	14	court	court	NOUN
inlawrev-3509	643	15	conflict	conflict	NOUN
inlawrev-3509	643	16	over	over	ADP
inlawrev-3509	643	17	the	the	DET
inlawrev-3509	643	18	deduction	deduction	NOUN
inlawrev-3509	643	19	of	of	ADP
inlawrev-3509	643	20	attorney	attorney	NOUN
inlawrev-3509	643	21	fees	fee	NOUN
inlawrev-3509	643	22	from	from	ADP
inlawrev-3509	643	23	a	a	DET
inlawrev-3509	643	24	nonphysical	nonphysical	ADJ
inlawrev-3509	643	25	personal	personal	ADJ
inlawrev-3509	643	26	injury	injury	NOUN
inlawrev-3509	643	27	plaintiffs	plaintiff	NOUN
inlawrev-3509	643	28	gross	gross	ADJ
inlawrev-3509	643	29	income	income	NOUN
inlawrev-3509	643	30	is	be	AUX
inlawrev-3509	643	31	,	,	PUNCT
inlawrev-3509	643	32	by	by	ADP
inlawrev-3509	643	33	its	its	PRON
inlawrev-3509	643	34	very	very	ADJ
inlawrev-3509	643	35	nature	nature	NOUN
inlawrev-3509	643	36	,	,	PUNCT
inlawrev-3509	643	37	academic	academic	ADJ
inlawrev-3509	643	38	.	.	PUNCT
inlawrev-3509	644	1	only	only	ADJ
inlawrev-3509	644	2	action	action	NOUN
inlawrev-3509	644	3	by	by	ADP
inlawrev-3509	644	4	the	the	DET
inlawrev-3509	644	5	courts	court	NOUN
inlawrev-3509	644	6	or	or	CCONJ
inlawrev-3509	644	7	congress	congress	PROPN
inlawrev-3509	644	8	will	will	AUX
inlawrev-3509	644	9	redeem	redeem	VERB
inlawrev-3509	644	10	the	the	DET
inlawrev-3509	644	11	faulty	faulty	ADJ
inlawrev-3509	644	12	and	and	CCONJ
inlawrev-3509	644	13	unsound	unsound	ADJ
inlawrev-3509	644	14	tax	tax	NOUN
inlawrev-3509	644	15	policy	policy	NOUN
inlawrev-3509	644	16	created	create	VERB
inlawrev-3509	644	17	by	by	ADP
inlawrev-3509	644	18	code	code	NOUN
inlawrev-3509	644	19	section	section	NOUN
inlawrev-3509	644	20	104	104	NUM
inlawrev-3509	644	21	and	and	CCONJ
inlawrev-3509	644	22	the	the	DET
inlawrev-3509	644	23	courts	court	NOUN
inlawrev-3509	644	24	'	'	PART
inlawrev-3509	644	25	interpretations	interpretation	NOUN
inlawrev-3509	644	26	of	of	ADP
inlawrev-3509	644	27	this	this	DET
inlawrev-3509	644	28	portion	portion	NOUN
inlawrev-3509	644	29	of	of	ADP
inlawrev-3509	644	30	the	the	DET
inlawrev-3509	644	31	code	code	NOUN
inlawrev-3509	644	32	.	.	PUNCT
inlawrev-3509	645	1	however	however	ADV
inlawrev-3509	645	2	,	,	PUNCT
inlawrev-3509	645	3	congress	congress	PROPN
inlawrev-3509	645	4	,	,	PUNCT
inlawrev-3509	645	5	rather	rather	ADV
inlawrev-3509	645	6	than	than	ADP
inlawrev-3509	645	7	the	the	DET
inlawrev-3509	645	8	courts	court	NOUN
inlawrev-3509	645	9	,	,	PUNCT
inlawrev-3509	645	10	should	should	AUX
inlawrev-3509	645	11	be	be	AUX
inlawrev-3509	645	12	the	the	DET
inlawrev-3509	645	13	"	"	PUNCT
inlawrev-3509	645	14	final	final	ADJ
inlawrev-3509	645	15	arbiter	arbiter	NOUN
inlawrev-3509	645	16	"	"	PUNCT
inlawrev-3509	645	17	ofthis	ofthis	ADJ
inlawrev-3509	645	18	conflict	conflict	NOUN
inlawrev-3509	645	19	.	.	PUNCT
inlawrev-3509	646	1	it	it	PRON
inlawrev-3509	646	2	should	should	AUX
inlawrev-3509	646	3	amend	amend	VERB
inlawrev-3509	646	4	code	code	NOUN
inlawrev-3509	646	5	section	section	NOUN
inlawrev-3509	646	6	104(a	104(a	PROPN
inlawrev-3509	646	7	)	)	PUNCT
inlawrev-3509	646	8	so	so	SCONJ
inlawrev-3509	646	9	to	to	PART
inlawrev-3509	646	10	exclude	exclude	VERB
inlawrev-3509	646	11	"	"	PUNCT
inlawrev-3509	646	12	amounts	amount	NOUN
inlawrev-3509	646	13	received	receive	VERB
inlawrev-3509	646	14	(	(	PUNCT
inlawrev-3509	646	15	whether	whether	SCONJ
inlawrev-3509	646	16	by	by	ADP
inlawrev-3509	646	17	suit	suit	NOUN
inlawrev-3509	646	18	or	or	CCONJ
inlawrev-3509	646	19	agreement	agreement	NOUN
inlawrev-3509	646	20	)	)	PUNCT
inlawrev-3509	646	21	by	by	ADP
inlawrev-3509	646	22	a	a	DET
inlawrev-3509	646	23	claimant	claimant	NOUN
inlawrev-3509	646	24	on	on	ADP
inlawrev-3509	646	25	account	account	NOUN
inlawrev-3509	646	26	of	of	ADP
inlawrev-3509	646	27	nonphysical	nonphysical	ADJ
inlawrev-3509	646	28	personal	personal	ADJ
inlawrev-3509	646	29	injury	injury	NOUN
inlawrev-3509	646	30	that	that	PRON
inlawrev-3509	646	31	are	be	AUX
inlawrev-3509	646	32	designated	designate	VERB
inlawrev-3509	646	33	for	for	ADP
inlawrev-3509	646	34	and	and	CCONJ
inlawrev-3509	646	35	actually	actually	ADV
inlawrev-3509	646	36	paid	pay	VERB
inlawrev-3509	646	37	as	as	ADP
inlawrev-3509	646	38	attorney	attorney	NOUN
inlawrev-3509	646	39	fees	fee	NOUN
inlawrev-3509	646	40	for	for	ADP
inlawrev-3509	646	41	services	service	NOUN
inlawrev-3509	646	42	related	relate	VERB
inlawrev-3509	646	43	to	to	ADP
inlawrev-3509	646	44	the	the	DET
inlawrev-3509	646	45	suit	suit	NOUN
inlawrev-3509	646	46	or	or	CCONJ
inlawrev-3509	646	47	agreement	agreement	NOUN
inlawrev-3509	646	48	.	.	PUNCT
inlawrev-3509	646	49	"	"	PUNCT