id	sid	tid	token	lemma	pos
inlawrev-3749	1	1	indiana	indiana	PROPN
inlawrev-3749	1	2	law	law	PROPN
inlawrev-3749	1	3	review	review	VERB
inlawrev-3749	1	4	the	the	DET
inlawrev-3749	1	5	dormant	dormant	PROPN
inlawrev-3749	1	6	commerce	commerce	PROPN
inlawrev-3749	1	7	clause	clause	NOUN
inlawrev-3749	1	8	:	:	PUNCT
inlawrev-3749	1	9	economic	economic	ADJ
inlawrev-3749	1	10	development	development	NOUN
inlawrev-3749	1	11	in	in	ADP
inlawrev-3749	1	12	the	the	DET
inlawrev-3749	1	13	wake	wake	NOUN
inlawrev-3749	1	14	of	of	ADP
inlawrev-3749	1	15	cuno	cuno	PROPN
inlawrev-3749	1	16	mary	mary	PROPN
inlawrev-3749	1	17	f.	f.	PROPN
inlawrev-3749	1	18	wyman	wyman	PROPN
inlawrev-3749	1	19	*	*	PROPN
inlawrev-3749	1	20	introduction	introduction	NOUN
inlawrev-3749	1	21	economic	economic	ADJ
inlawrev-3749	1	22	development	development	NOUN
inlawrev-3749	1	23	has	have	AUX
inlawrev-3749	1	24	been	be	AUX
inlawrev-3749	1	25	in	in	ADP
inlawrev-3749	1	26	the	the	DET
inlawrev-3749	1	27	forefront	forefront	NOUN
inlawrev-3749	1	28	ofthe	ofthe	NOUN
inlawrev-3749	1	29	news	news	NOUN
inlawrev-3749	1	30	for	for	ADP
inlawrev-3749	1	31	many	many	ADJ
inlawrev-3749	1	32	years	year	NOUN
inlawrev-3749	1	33	.	.	PUNCT
inlawrev-3749	2	1	as	as	SCONJ
inlawrev-3749	2	2	industries	industry	NOUN
inlawrev-3749	2	3	have	have	AUX
inlawrev-3749	2	4	folded	fold	VERB
inlawrev-3749	2	5	,	,	PUNCT
inlawrev-3749	2	6	states	state	NOUN
inlawrev-3749	2	7	have	have	AUX
inlawrev-3749	2	8	scrambled	scramble	VERB
inlawrev-3749	2	9	to	to	PART
inlawrev-3749	2	10	bring	bring	VERB
inlawrev-3749	2	11	in	in	ADP
inlawrev-3749	2	12	new	new	ADJ
inlawrev-3749	2	13	businesses	business	NOUN
inlawrev-3749	2	14	or	or	CCONJ
inlawrev-3749	2	15	help	help	VERB
inlawrev-3749	2	16	other	other	ADJ
inlawrev-3749	2	17	businesses	business	NOUN
inlawrev-3749	2	18	within	within	ADP
inlawrev-3749	2	19	their	their	PRON
inlawrev-3749	2	20	state	state	NOUN
inlawrev-3749	2	21	expand	expand	VERB
inlawrev-3749	2	22	so	so	SCONJ
inlawrev-3749	2	23	that	that	SCONJ
inlawrev-3749	2	24	jobs	job	NOUN
inlawrev-3749	2	25	will	will	AUX
inlawrev-3749	2	26	not	not	PART
inlawrev-3749	2	27	be	be	AUX
inlawrev-3749	2	28	lost	lose	VERB
inlawrev-3749	2	29	.	.	PUNCT
inlawrev-3749	3	1	at	at	ADP
inlawrev-3749	3	2	times	time	NOUN
inlawrev-3749	3	3	,	,	PUNCT
inlawrev-3749	3	4	states	state	NOUN
inlawrev-3749	3	5	are	be	AUX
inlawrev-3749	3	6	in	in	ADP
inlawrev-3749	3	7	direct	direct	ADJ
inlawrev-3749	3	8	competition	competition	NOUN
inlawrev-3749	3	9	with	with	ADP
inlawrev-3749	3	10	one	one	NUM
inlawrev-3749	3	11	another	another	DET
inlawrev-3749	3	12	as	as	SCONJ
inlawrev-3749	3	13	each	each	PRON
inlawrev-3749	3	14	tries	try	VERB
inlawrev-3749	3	15	to	to	PART
inlawrev-3749	3	16	put	put	VERB
inlawrev-3749	3	17	together	together	ADV
inlawrev-3749	3	18	the	the	DET
inlawrev-3749	3	19	best	good	ADJ
inlawrev-3749	3	20	incentive	incentive	NOUN
inlawrev-3749	3	21	package	package	NOUN
inlawrev-3749	3	22	to	to	PART
inlawrev-3749	3	23	attract	attract	VERB
inlawrev-3749	3	24	jobs	job	NOUN
inlawrev-3749	3	25	.	.	PUNCT
inlawrev-3749	4	1	to	to	PART
inlawrev-3749	4	2	attract	attract	VERB
inlawrev-3749	4	3	prospective	prospective	ADJ
inlawrev-3749	4	4	businesses	business	NOUN
inlawrev-3749	4	5	,	,	PUNCT
inlawrev-3749	4	6	such	such	ADJ
inlawrev-3749	4	7	packages	package	NOUN
inlawrev-3749	4	8	might	might	AUX
inlawrev-3749	4	9	include	include	VERB
inlawrev-3749	4	10	incentives	incentive	NOUN
inlawrev-3749	4	11	such	such	ADJ
inlawrev-3749	4	12	as	as	ADP
inlawrev-3749	4	13	tax	tax	NOUN
inlawrev-3749	4	14	credits	credit	NOUN
inlawrev-3749	4	15	,	,	PUNCT
inlawrev-3749	4	16	refunds	refund	NOUN
inlawrev-3749	4	17	,	,	PUNCT
inlawrev-3749	4	18	or	or	CCONJ
inlawrev-3749	4	19	abatements	abatement	NOUN
inlawrev-3749	4	20	from	from	ADP
inlawrev-3749	4	21	a	a	DET
inlawrev-3749	4	22	variety	variety	NOUN
inlawrev-3749	4	23	of	of	ADP
inlawrev-3749	4	24	state	state	NOUN
inlawrev-3749	4	25	taxes	taxis	NOUN
inlawrev-3749	4	26	;	;	PUNCT
inlawrev-3749	4	27	direct	direct	ADJ
inlawrev-3749	4	28	subsidies	subsidy	NOUN
inlawrev-3749	4	29	which	which	PRON
inlawrev-3749	4	30	can	can	AUX
inlawrev-3749	4	31	take	take	VERB
inlawrev-3749	4	32	the	the	DET
inlawrev-3749	4	33	form	form	NOUN
inlawrev-3749	4	34	of	of	ADP
inlawrev-3749	4	35	cash	cash	NOUN
inlawrev-3749	4	36	and	and	CCONJ
inlawrev-3749	4	37	land	land	NOUN
inlawrev-3749	4	38	grants	grant	NOUN
inlawrev-3749	4	39	;	;	PUNCT
inlawrev-3749	4	40	low	low	ADJ
inlawrev-3749	4	41	-	-	PUNCT
inlawrev-3749	4	42	interest	interest	NOUN
inlawrev-3749	4	43	loans	loan	NOUN
inlawrev-3749	4	44	and	and	CCONJ
inlawrev-3749	4	45	financing	financing	NOUN
inlawrev-3749	4	46	;	;	PUNCT
inlawrev-3749	4	47	or	or	CCONJ
inlawrev-3749	4	48	preferential	preferential	ADJ
inlawrev-3749	4	49	government	government	NOUN
inlawrev-3749	4	50	purchasing	purchasing	NOUN
inlawrev-3749	4	51	practices	practice	NOUN
inlawrev-3749	4	52	.	.	PUNCT
inlawrev-3749	5	1	l	l	NOUN
inlawrev-3749	5	2	these	these	DET
inlawrev-3749	5	3	"	"	PUNCT
inlawrev-3749	5	4	bidding	bidding	NOUN
inlawrev-3749	5	5	wars	war	NOUN
inlawrev-3749	5	6	"	"	PUNCT
inlawrev-3749	5	7	between	between	ADP
inlawrev-3749	5	8	the	the	DET
inlawrev-3749	5	9	states	state	NOUN
inlawrev-3749	5	10	have	have	AUX
inlawrev-3749	5	11	become	become	VERB
inlawrev-3749	5	12	commonplace.2	commonplace.2	PROPN
inlawrev-3749	5	13	the	the	DET
inlawrev-3749	5	14	use	use	NOUN
inlawrev-3749	5	15	of	of	ADP
inlawrev-3749	5	16	state	state	NOUN
inlawrev-3749	5	17	tax	tax	NOUN
inlawrev-3749	5	18	policy	policy	NOUN
inlawrev-3749	5	19	to	to	PART
inlawrev-3749	5	20	shape	shape	VERB
inlawrev-3749	5	21	a	a	DET
inlawrev-3749	5	22	state	state	NOUN
inlawrev-3749	5	23	's	's	PART
inlawrev-3749	5	24	economic	economic	ADJ
inlawrev-3749	5	25	development	development	NOUN
inlawrev-3749	5	26	is	be	AUX
inlawrev-3749	5	27	not	not	PART
inlawrev-3749	5	28	new	new	ADJ
inlawrev-3749	5	29	.	.	PUNCT
inlawrev-3749	6	1	in	in	ADP
inlawrev-3749	6	2	the	the	DET
inlawrev-3749	6	3	early	early	ADJ
inlawrev-3749	6	4	development	development	NOUN
inlawrev-3749	6	5	of	of	ADP
inlawrev-3749	6	6	our	our	PRON
inlawrev-3749	6	7	nation	nation	NOUN
inlawrev-3749	6	8	,	,	PUNCT
inlawrev-3749	6	9	taxes	taxis	NOUN
inlawrev-3749	6	10	were	be	AUX
inlawrev-3749	6	11	unsuccessfully	unsuccessfully	ADV
inlawrev-3749	6	12	used	use	VERB
inlawrev-3749	6	13	as	as	ADP
inlawrev-3749	6	14	obstacles	obstacle	NOUN
inlawrev-3749	6	15	to	to	PART
inlawrev-3749	6	16	prevent	prevent	VERB
inlawrev-3749	6	17	out	out	ADP
inlawrev-3749	6	18	-	-	PUNCT
inlawrev-3749	6	19	of	of	ADP
inlawrev-3749	6	20	-	-	PUNCT
inlawrev-3749	6	21	state	state	NOUN
inlawrev-3749	6	22	businesses	business	NOUN
inlawrev-3749	6	23	from	from	ADP
inlawrev-3749	6	24	competing	compete	VERB
inlawrev-3749	6	25	with	with	ADP
inlawrev-3749	6	26	local	local	ADJ
inlawrev-3749	6	27	companies	company	NOUN
inlawrev-3749	6	28	.	.	PUNCT
inlawrev-3749	7	1	3	3	NUM
inlawrev-3749	7	2	however	however	ADV
inlawrev-3749	7	3	,	,	PUNCT
inlawrev-3749	7	4	in	in	ADP
inlawrev-3749	7	5	recent	recent	ADJ
inlawrev-3749	7	6	years	year	NOUN
inlawrev-3749	7	7	,	,	PUNCT
inlawrev-3749	7	8	tax	tax	NOUN
inlawrev-3749	7	9	incentives	incentive	NOUN
inlawrev-3749	7	10	have	have	AUX
inlawrev-3749	7	11	been	be	AUX
inlawrev-3749	7	12	used	use	VERB
inlawrev-3749	7	13	to	to	PART
inlawrev-3749	7	14	influence	influence	VERB
inlawrev-3749	7	15	businesses	business	NOUN
inlawrev-3749	7	16	to	to	PART
inlawrev-3749	7	17	decide	decide	VERB
inlawrev-3749	7	18	where	where	SCONJ
inlawrev-3749	7	19	to	to	PART
inlawrev-3749	7	20	locate	locate	VERB
inlawrev-3749	7	21	.	.	PUNCT
inlawrev-3749	8	1	4	4	NUM
inlawrev-3749	8	2	these	these	DET
inlawrev-3749	8	3	tax	tax	NOUN
inlawrev-3749	8	4	incentives	incentive	NOUN
inlawrev-3749	8	5	have	have	AUX
inlawrev-3749	8	6	recently	recently	ADV
inlawrev-3749	8	7	been	be	AUX
inlawrev-3749	8	8	challenged	challenge	VERB
inlawrev-3749	8	9	as	as	ADP
inlawrev-3749	8	10	discriminating	discriminate	VERB
inlawrev-3749	8	11	against	against	ADP
inlawrev-3749	8	12	interstate	interstate	ADJ
inlawrev-3749	8	13	commerce	commerce	NOUN
inlawrev-3749	8	14	by	by	ADP
inlawrev-3749	8	15	a	a	DET
inlawrev-3749	8	16	group	group	NOUN
inlawrev-3749	8	17	of	of	ADP
inlawrev-3749	8	18	citizens	citizen	NOUN
inlawrev-3749	8	19	and	and	CCONJ
inlawrev-3749	8	20	businesses	business	NOUN
inlawrev-3749	8	21	in	in	ADP
inlawrev-3749	8	22	ohio	ohio	PROPN
inlawrev-3749	8	23	that	that	PRON
inlawrev-3749	8	24	were	be	AUX
inlawrev-3749	8	25	displaced	displace	VERB
inlawrev-3749	8	26	when	when	SCONJ
inlawrev-3749	8	27	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	8	28	received	receive	VERB
inlawrev-3749	8	29	incentives	incentive	NOUN
inlawrev-3749	8	30	to	to	PART
inlawrev-3749	8	31	construct	construct	VERB
inlawrev-3749	8	32	a	a	DET
inlawrev-3749	8	33	new	new	ADJ
inlawrev-3749	8	34	jeep	jeep	NOUN
inlawrev-3749	8	35	plant	plant	NOUN
inlawrev-3749	8	36	in	in	ADP
inlawrev-3749	8	37	toledo.5	toledo.5	NOUN
inlawrev-3749	8	38	the	the	DET
inlawrev-3749	8	39	commerce	commerce	NOUN
inlawrev-3749	8	40	clause	clause	NOUN
inlawrev-3749	8	41	has	have	AUX
inlawrev-3749	8	42	been	be	AUX
inlawrev-3749	8	43	interpreted	interpret	VERB
inlawrev-3749	8	44	not	not	PART
inlawrev-3749	8	45	only	only	ADV
inlawrev-3749	8	46	to	to	PART
inlawrev-3749	8	47	confer	confer	VERB
inlawrev-3749	8	48	power	power	NOUN
inlawrev-3749	8	49	on	on	ADP
inlawrev-3749	8	50	congress	congress	PROPN
inlawrev-3749	8	51	to	to	PART
inlawrev-3749	8	52	regulate	regulate	VERB
inlawrev-3749	8	53	commerce	commerce	NOUN
inlawrev-3749	8	54	,	,	PUNCT
inlawrev-3749	8	55	but	but	CCONJ
inlawrev-3749	8	56	also	also	ADV
inlawrev-3749	8	57	to	to	PART
inlawrev-3749	8	58	limit	limit	VERB
inlawrev-3749	8	59	the	the	DET
inlawrev-3749	8	60	states	state	NOUN
inlawrev-3749	8	61	'	'	PART
inlawrev-3749	8	62	power	power	NOUN
inlawrev-3749	8	63	to	to	PART
inlawrev-3749	8	64	interfere	interfere	VERB
inlawrev-3749	8	65	*	*	PUNCT
inlawrev-3749	8	66	j.d	j.d	PROPN
inlawrev-3749	8	67	.	.	PROPN
inlawrev-3749	8	68	candidate	candidate	NOUN
inlawrev-3749	8	69	,	,	PUNCT
inlawrev-3749	8	70	2006	2006	NUM
inlawrev-3749	8	71	,	,	PUNCT
inlawrev-3749	8	72	indiana	indiana	PROPN
inlawrev-3749	8	73	university	university	PROPN
inlawrev-3749	8	74	school	school	NOUN
inlawrev-3749	8	75	of	of	ADP
inlawrev-3749	8	76	law	law	NOUN
inlawrev-3749	8	77	—	—	PUNCT
inlawrev-3749	8	78	indianapolis	indianapolis	PROPN
inlawrev-3749	8	79	;	;	PUNCT
inlawrev-3749	8	80	b.s	b.s	PROPN
inlawrev-3749	8	81	.	.	PROPN
inlawrev-3749	8	82	,	,	PUNCT
inlawrev-3749	8	83	1982	1982	NUM
inlawrev-3749	8	84	,	,	PUNCT
inlawrev-3749	8	85	indiana	indiana	PROPN
inlawrev-3749	8	86	university	university	PROPN
inlawrev-3749	8	87	,	,	PUNCT
inlawrev-3749	8	88	bloomington	bloomington	PROPN
inlawrev-3749	8	89	,	,	PUNCT
inlawrev-3749	8	90	indiana	indiana	PROPN
inlawrev-3749	8	91	.	.	PUNCT
inlawrev-3749	9	1	i	i	PRON
inlawrev-3749	9	2	would	would	AUX
inlawrev-3749	9	3	like	like	VERB
inlawrev-3749	9	4	to	to	PART
inlawrev-3749	9	5	thank	thank	VERB
inlawrev-3749	9	6	francina	francina	PROPN
inlawrev-3749	9	7	dlouhy	dlouhy	NOUN
inlawrev-3749	9	8	,	,	PUNCT
inlawrev-3749	9	9	partner	partner	NOUN
inlawrev-3749	9	10	at	at	ADP
inlawrev-3749	9	11	baker	baker	PROPN
inlawrev-3749	9	12	and	and	CCONJ
inlawrev-3749	9	13	daniels	daniels	PROPN
inlawrev-3749	9	14	,	,	PUNCT
inlawrev-3749	9	15	for	for	ADP
inlawrev-3749	9	16	her	her	PRON
inlawrev-3749	9	17	insight	insight	NOUN
inlawrev-3749	9	18	and	and	CCONJ
inlawrev-3749	9	19	professor	professor	PROPN
inlawrev-3749	9	20	r.	r.	PROPN
inlawrev-3749	9	21	george	george	PROPN
inlawrev-3749	9	22	wright	wright	PROPN
inlawrev-3749	9	23	for	for	ADP
inlawrev-3749	9	24	his	his	PRON
inlawrev-3749	9	25	advice	advice	NOUN
inlawrev-3749	9	26	and	and	CCONJ
inlawrev-3749	9	27	encouragement	encouragement	NOUN
inlawrev-3749	9	28	.	.	PUNCT
inlawrev-3749	10	1	also	also	ADV
inlawrev-3749	10	2	,	,	PUNCT
inlawrev-3749	10	3	i	i	PRON
inlawrev-3749	10	4	would	would	AUX
inlawrev-3749	10	5	like	like	VERB
inlawrev-3749	10	6	to	to	PART
inlawrev-3749	10	7	thank	thank	VERB
inlawrev-3749	10	8	my	my	PRON
inlawrev-3749	10	9	family	family	NOUN
inlawrev-3749	10	10	for	for	ADP
inlawrev-3749	10	11	their	their	PRON
inlawrev-3749	10	12	love	love	NOUN
inlawrev-3749	10	13	,	,	PUNCT
inlawrev-3749	10	14	support	support	NOUN
inlawrev-3749	10	15	,	,	PUNCT
inlawrev-3749	10	16	and	and	CCONJ
inlawrev-3749	10	17	many	many	ADJ
inlawrev-3749	10	18	sacrifices	sacrifice	NOUN
inlawrev-3749	10	19	.	.	PUNCT
inlawrev-3749	11	1	1	1	NUM
inlawrev-3749	11	2	.	.	PUNCT
inlawrev-3749	12	1	matthew	matthew	PROPN
inlawrev-3749	12	2	schaefer	schaefer	PROPN
inlawrev-3749	12	3	,	,	PUNCT
inlawrev-3749	12	4	stateinvestmentattraction	stateinvestmentattraction	NOUN
inlawrev-3749	12	5	subsidy	subsidy	NOUN
inlawrev-3749	12	6	warsresultingfrom	warsresultingfrom	ADP
inlawrev-3749	12	7	aprisoner	aprisoner	PROPN
inlawrev-3749	12	8	's	's	PART
inlawrev-3749	12	9	dilemma	dilemma	NOUN
inlawrev-3749	12	10	:	:	PUNCT
inlawrev-3749	12	11	the	the	DET
inlawrev-3749	12	12	inadequacy	inadequacy	NOUN
inlawrev-3749	12	13	ofstate	ofstate	VERB
inlawrev-3749	12	14	constitutional	constitutional	ADJ
inlawrev-3749	12	15	solutions	solution	NOUN
inlawrev-3749	12	16	and	and	CCONJ
inlawrev-3749	12	17	the	the	DET
inlawrev-3749	12	18	appropriateness	appropriateness	NOUN
inlawrev-3749	12	19	ofa	ofa	PROPN
inlawrev-3749	12	20	federal	federal	ADJ
inlawrev-3749	12	21	legislative	legislative	ADJ
inlawrev-3749	12	22	response	response	NOUN
inlawrev-3749	12	23	,	,	PUNCT
inlawrev-3749	12	24	28	28	NUM
inlawrev-3749	12	25	n.m	n.m	PROPN
inlawrev-3749	12	26	.	.	PROPN
inlawrev-3749	12	27	l.	l.	PROPN
inlawrev-3749	12	28	rev	rev	PROPN
inlawrev-3749	12	29	.	.	PROPN
inlawrev-3749	12	30	303	303	NUM
inlawrev-3749	12	31	,	,	PUNCT
inlawrev-3749	12	32	306	306	NUM
inlawrev-3749	12	33	-	-	SYM
inlawrev-3749	12	34	07	07	NUM
inlawrev-3749	12	35	(	(	PUNCT
inlawrev-3749	12	36	1998	1998	NUM
inlawrev-3749	12	37	)	)	PUNCT
inlawrev-3749	12	38	.	.	PUNCT
inlawrev-3749	13	1	2	2	X
inlawrev-3749	13	2	.	.	X
inlawrev-3749	13	3	peter	peter	PROPN
inlawrev-3749	13	4	d.	d.	PROPN
inlawrev-3749	13	5	enrich	enrich	PROPN
inlawrev-3749	13	6	,	,	PUNCT
inlawrev-3749	13	7	saving	save	VERB
inlawrev-3749	13	8	the	the	DET
inlawrev-3749	13	9	statesfrom	statesfrom	NOUN
inlawrev-3749	13	10	themselves	themselves	PRON
inlawrev-3749	13	11	:	:	PUNCT
inlawrev-3749	13	12	commerce	commerce	NOUN
inlawrev-3749	13	13	clause	clause	NOUN
inlawrev-3749	13	14	constraints	constraint	NOUN
inlawrev-3749	13	15	on	on	ADP
inlawrev-3749	13	16	state	state	NOUN
inlawrev-3749	13	17	tax	tax	NOUN
inlawrev-3749	13	18	incentivesfor	incentivesfor	NOUN
inlawrev-3749	13	19	business	business	NOUN
inlawrev-3749	13	20	,	,	PUNCT
inlawrev-3749	13	21	110	110	NUM
inlawrev-3749	13	22	harv	harv	NOUN
inlawrev-3749	13	23	.	.	PUNCT
inlawrev-3749	14	1	l.	l.	PROPN
inlawrev-3749	14	2	rev	rev	PROPN
inlawrev-3749	14	3	.	.	PROPN
inlawrev-3749	14	4	377	377	NUM
inlawrev-3749	14	5	,	,	PUNCT
inlawrev-3749	14	6	380	380	NUM
inlawrev-3749	14	7	(	(	PUNCT
inlawrev-3749	14	8	1996	1996	NUM
inlawrev-3749	14	9	)	)	PUNCT
inlawrev-3749	14	10	.	.	PUNCT
inlawrev-3749	15	1	3	3	X
inlawrev-3749	15	2	.	.	X
inlawrev-3749	15	3	see	see	VERB
inlawrev-3749	15	4	guy	guy	NOUN
inlawrev-3749	15	5	v.	v.	ADP
inlawrev-3749	15	6	baltimore	baltimore	PROPN
inlawrev-3749	15	7	,	,	PUNCT
inlawrev-3749	15	8	100	100	NUM
inlawrev-3749	15	9	u.s	u.s	PROPN
inlawrev-3749	15	10	.	.	PROPN
inlawrev-3749	15	11	434	434	NUM
inlawrev-3749	15	12	,	,	PUNCT
inlawrev-3749	15	13	443	443	NUM
inlawrev-3749	15	14	-	-	SYM
inlawrev-3749	15	15	44	44	NUM
inlawrev-3749	15	16	(	(	PUNCT
inlawrev-3749	15	17	1879	1879	NUM
inlawrev-3749	15	18	)	)	PUNCT
inlawrev-3749	15	19	(	(	PUNCT
inlawrev-3749	15	20	holding	hold	VERB
inlawrev-3749	15	21	unconstitutional	unconstitutional	ADJ
inlawrev-3749	15	22	a	a	DET
inlawrev-3749	15	23	statute	statute	NOUN
inlawrev-3749	15	24	that	that	PRON
inlawrev-3749	15	25	required	require	VERB
inlawrev-3749	15	26	vessels	vessel	NOUN
inlawrev-3749	15	27	to	to	PART
inlawrev-3749	15	28	pay	pay	VERB
inlawrev-3749	15	29	wharfage	wharfage	NOUN
inlawrev-3749	15	30	fees	fee	NOUN
inlawrev-3749	15	31	iftransporting	iftransporte	VERB
inlawrev-3749	15	32	products	product	NOUN
inlawrev-3749	15	33	not	not	PART
inlawrev-3749	15	34	from	from	ADP
inlawrev-3749	15	35	the	the	DET
inlawrev-3749	15	36	state	state	NOUN
inlawrev-3749	15	37	ofmaryland	ofmaryland	PROPN
inlawrev-3749	15	38	)	)	PUNCT
inlawrev-3749	15	39	;	;	PUNCT
inlawrev-3749	15	40	welton	welton	PROPN
inlawrev-3749	15	41	v.	v.	ADP
inlawrev-3749	15	42	missouri	missouri	PROPN
inlawrev-3749	15	43	,	,	PUNCT
inlawrev-3749	15	44	91	91	NUM
inlawrev-3749	15	45	u.s	u.s	PROPN
inlawrev-3749	15	46	.	.	PROPN
inlawrev-3749	15	47	275	275	NUM
inlawrev-3749	15	48	,	,	PUNCT
inlawrev-3749	15	49	282	282	NUM
inlawrev-3749	15	50	(	(	PUNCT
inlawrev-3749	15	51	1875	1875	NUM
inlawrev-3749	15	52	)	)	PUNCT
inlawrev-3749	15	53	(	(	PUNCT
inlawrev-3749	15	54	holding	hold	VERB
inlawrev-3749	15	55	unconstitutional	unconstitutional	ADJ
inlawrev-3749	15	56	a	a	DET
inlawrev-3749	15	57	statute	statute	NOUN
inlawrev-3749	15	58	that	that	PRON
inlawrev-3749	15	59	required	require	VERB
inlawrev-3749	15	60	itinerant	itinerant	ADJ
inlawrev-3749	15	61	salesmen	salesman	NOUN
inlawrev-3749	15	62	to	to	PART
inlawrev-3749	15	63	purchase	purchase	VERB
inlawrev-3749	15	64	a	a	DET
inlawrev-3749	15	65	license	license	NOUN
inlawrev-3749	15	66	ifselling	ifselle	VERB
inlawrev-3749	15	67	goods	good	NOUN
inlawrev-3749	15	68	produced	produce	VERB
inlawrev-3749	15	69	out	out	ADP
inlawrev-3749	15	70	-	-	PUNCT
inlawrev-3749	15	71	of	of	ADP
inlawrev-3749	15	72	-	-	PUNCT
inlawrev-3749	15	73	state	state	NOUN
inlawrev-3749	15	74	)	)	PUNCT
inlawrev-3749	15	75	;	;	PUNCT
inlawrev-3749	15	76	brown	brown	PROPN
inlawrev-3749	15	77	v.	v.	ADP
inlawrev-3749	15	78	maryland	maryland	PROPN
inlawrev-3749	15	79	,	,	PUNCT
inlawrev-3749	15	80	25	25	NUM
inlawrev-3749	15	81	u.s	u.s	PROPN
inlawrev-3749	15	82	.	.	PROPN
inlawrev-3749	15	83	419	419	NUM
inlawrev-3749	15	84	,	,	PUNCT
inlawrev-3749	15	85	449	449	NUM
inlawrev-3749	15	86	(	(	PUNCT
inlawrev-3749	15	87	1827	1827	NUM
inlawrev-3749	15	88	)	)	PUNCT
inlawrev-3749	15	89	(	(	PUNCT
inlawrev-3749	15	90	holding	hold	VERB
inlawrev-3749	15	91	unconstitutional	unconstitutional	ADJ
inlawrev-3749	15	92	a	a	DET
inlawrev-3749	15	93	statute	statute	NOUN
inlawrev-3749	15	94	that	that	PRON
inlawrev-3749	15	95	required	require	VERB
inlawrev-3749	15	96	importers	importer	NOUN
inlawrev-3749	15	97	of	of	ADP
inlawrev-3749	15	98	out	out	ADP
inlawrev-3749	15	99	-	-	PUNCT
inlawrev-3749	15	100	of	of	ADP
inlawrev-3749	15	101	-	-	PUNCT
inlawrev-3749	15	102	state	state	NOUN
inlawrev-3749	15	103	articles	article	NOUN
inlawrev-3749	15	104	to	to	PART
inlawrev-3749	15	105	purchase	purchase	VERB
inlawrev-3749	15	106	a	a	DET
inlawrev-3749	15	107	license	license	NOUN
inlawrev-3749	15	108	before	before	ADP
inlawrev-3749	15	109	being	be	AUX
inlawrev-3749	15	110	permitted	permit	VERB
inlawrev-3749	15	111	to	to	PART
inlawrev-3749	15	112	sell	sell	VERB
inlawrev-3749	15	113	such	such	ADJ
inlawrev-3749	15	114	articles	article	NOUN
inlawrev-3749	15	115	)	)	PUNCT
inlawrev-3749	15	116	.	.	PUNCT
inlawrev-3749	16	1	4	4	X
inlawrev-3749	16	2	.	.	X
inlawrev-3749	16	3	walter	walter	PROPN
inlawrev-3749	16	4	hellerstein	hellerstein	PROPN
inlawrev-3749	16	5	,	,	PUNCT
inlawrev-3749	16	6	commerce	commerce	NOUN
inlawrev-3749	16	7	clause	clause	NOUN
inlawrev-3749	16	8	restraints	restraint	NOUN
inlawrev-3749	16	9	on	on	ADP
inlawrev-3749	16	10	state	state	NOUN
inlawrev-3749	16	11	tax	tax	NOUN
inlawrev-3749	16	12	incentives	incentive	NOUN
inlawrev-3749	16	13	,	,	PUNCT
inlawrev-3749	16	14	82	82	NUM
inlawrev-3749	16	15	minn	minn	NOUN
inlawrev-3749	16	16	.	.	PUNCT
inlawrev-3749	17	1	l.	l.	PROPN
inlawrev-3749	17	2	rev	rev	PROPN
inlawrev-3749	17	3	.	.	PROPN
inlawrev-3749	18	1	413	413	NUM
inlawrev-3749	18	2	,	,	PUNCT
inlawrev-3749	18	3	413	413	NUM
inlawrev-3749	18	4	(	(	PUNCT
inlawrev-3749	18	5	1997	1997	NUM
inlawrev-3749	18	6	)	)	PUNCT
inlawrev-3749	18	7	;	;	PUNCT
inlawrev-3749	19	1	william	william	PROPN
inlawrev-3749	19	2	j.	j.	PROPN
inlawrev-3749	19	3	barrett	barrett	PROPN
inlawrev-3749	19	4	vii	vii	PROPN
inlawrev-3749	19	5	,	,	PUNCT
inlawrev-3749	19	6	note	note	VERB
inlawrev-3749	19	7	,	,	PUNCT
inlawrev-3749	19	8	problems	problem	NOUN
inlawrev-3749	19	9	with	with	ADP
inlawrev-3749	19	10	state	state	NOUN
inlawrev-3749	19	11	aid	aid	NOUN
inlawrev-3749	19	12	to	to	ADP
inlawrev-3749	19	13	new	new	ADJ
inlawrev-3749	19	14	or	or	CCONJ
inlawrev-3749	19	15	expanding	expand	VERB
inlawrev-3749	19	16	businesses	business	NOUN
inlawrev-3749	19	17	,	,	PUNCT
inlawrev-3749	19	18	58	58	NUM
inlawrev-3749	19	19	s.	s.	PROPN
inlawrev-3749	19	20	cal	cal	PROPN
inlawrev-3749	19	21	.	.	PUNCT
inlawrev-3749	20	1	l.	l.	PROPN
inlawrev-3749	20	2	rev	rev	PROPN
inlawrev-3749	20	3	.	.	PROPN
inlawrev-3749	20	4	1019	1019	NUM
inlawrev-3749	20	5	,	,	PUNCT
inlawrev-3749	20	6	1023	1023	NUM
inlawrev-3749	20	7	-	-	SYM
inlawrev-3749	20	8	24	24	NUM
inlawrev-3749	20	9	(	(	PUNCT
inlawrev-3749	20	10	1985	1985	NUM
inlawrev-3749	20	11	)	)	PUNCT
inlawrev-3749	20	12	.	.	PUNCT
inlawrev-3749	21	1	5	5	X
inlawrev-3749	21	2	.	.	X
inlawrev-3749	21	3	court	court	NOUN
inlawrev-3749	21	4	ruling	ruling	NOUN
inlawrev-3749	21	5	jeopardizes	jeopardize	VERB
inlawrev-3749	21	6	ohio	ohio	PROPN
inlawrev-3749	21	7	projects	project	NOUN
inlawrev-3749	21	8	,	,	PUNCT
inlawrev-3749	21	9	tol	tol	NOUN
inlawrev-3749	21	10	.	.	PUNCT
inlawrev-3749	22	1	bus	bus	NOUN
inlawrev-3749	22	2	.	.	PUNCT
inlawrev-3749	23	1	j.	j.	PROPN
inlawrev-3749	23	2	,	,	PUNCT
inlawrev-3749	23	3	oct	oct	PROPN
inlawrev-3749	23	4	.	.	PROPN
inlawrev-3749	23	5	1	1	NUM
inlawrev-3749	23	6	,	,	PUNCT
inlawrev-3749	23	7	2004	2004	NUM
inlawrev-3749	23	8	,	,	PUNCT
inlawrev-3749	23	9	at	at	ADP
inlawrev-3749	23	10	1	1	NUM
inlawrev-3749	23	11	.	.	PUNCT
inlawrev-3749	23	12	1	1	NUM
inlawrev-3749	23	13	78	78	NUM
inlawrev-3749	23	14	indiana	indiana	PROPN
inlawrev-3749	23	15	law	law	NOUN
inlawrev-3749	23	16	review	review	NOUN
inlawrev-3749	23	17	[	[	X
inlawrev-3749	23	18	vol	vol	NOUN
inlawrev-3749	23	19	.	.	PUNCT
inlawrev-3749	23	20	39:177	39:177	NUM
inlawrev-3749	23	21	with	with	ADP
inlawrev-3749	23	22	commerce	commerce	NOUN
inlawrev-3749	23	23	.	.	PUNCT
inlawrev-3749	24	1	6	6	NUM
inlawrev-3749	24	2	however	however	ADV
inlawrev-3749	24	3	,	,	PUNCT
inlawrev-3749	24	4	the	the	DET
inlawrev-3749	24	5	supreme	supreme	PROPN
inlawrev-3749	24	6	court	court	PROPN
inlawrev-3749	24	7	indicated	indicate	VERB
inlawrev-3749	24	8	in	in	ADP
inlawrev-3749	24	9	boston	boston	PROPN
inlawrev-3749	24	10	stock	stock	PROPN
inlawrev-3749	24	11	exchange	exchange	PROPN
inlawrev-3749	24	12	v.	v.	ADP
inlawrev-3749	24	13	state	state	PROPN
inlawrev-3749	24	14	tax	tax	NOUN
inlawrev-3749	24	15	commission	commission	NOUN
inlawrev-3749	24	16	1	1	NUM
inlawrev-3749	24	17	that	that	SCONJ
inlawrev-3749	24	18	the	the	DET
inlawrev-3749	24	19	commerce	commerce	NOUN
inlawrev-3749	24	20	clause	clause	NOUN
inlawrev-3749	24	21	"	"	PUNCT
inlawrev-3749	24	22	does	do	AUX
inlawrev-3749	24	23	not	not	PART
inlawrev-3749	24	24	prevent	prevent	VERB
inlawrev-3749	24	25	the	the	DET
inlawrev-3749	24	26	states	state	NOUN
inlawrev-3749	24	27	from	from	ADP
inlawrev-3749	24	28	structuring	structure	VERB
inlawrev-3749	24	29	their	their	PRON
inlawrev-3749	24	30	tax	tax	NOUN
inlawrev-3749	24	31	systems	system	NOUN
inlawrev-3749	24	32	to	to	PART
inlawrev-3749	24	33	encourage	encourage	VERB
inlawrev-3749	24	34	the	the	DET
inlawrev-3749	24	35	growth	growth	NOUN
inlawrev-3749	24	36	and	and	CCONJ
inlawrev-3749	24	37	development	development	NOUN
inlawrev-3749	24	38	of	of	ADP
inlawrev-3749	24	39	intrastate	intrastate	ADJ
inlawrev-3749	24	40	commerce	commerce	NOUN
inlawrev-3749	24	41	and	and	CCONJ
inlawrev-3749	24	42	industry	industry	NOUN
inlawrev-3749	24	43	.	.	PUNCT
inlawrev-3749	25	1	"8	"8	ADJ
inlawrev-3749	25	2	nor	nor	CCONJ
inlawrev-3749	25	3	does	do	AUX
inlawrev-3749	25	4	it	it	PRON
inlawrev-3749	25	5	prevent	prevent	VERB
inlawrev-3749	25	6	competition	competition	NOUN
inlawrev-3749	25	7	between	between	ADP
inlawrev-3749	25	8	the	the	DET
inlawrev-3749	25	9	states	state	NOUN
inlawrev-3749	25	10	for	for	ADP
inlawrev-3749	25	11	a	a	DET
inlawrev-3749	25	12	share	share	NOUN
inlawrev-3749	25	13	of	of	ADP
inlawrev-3749	25	14	interstate	interstate	ADJ
inlawrev-3749	25	15	commerce	commerce	NOUN
inlawrev-3749	25	16	as	as	ADV
inlawrev-3749	25	17	long	long	ADV
inlawrev-3749	25	18	as	as	ADP
inlawrev-3749	25	19	"	"	PUNCT
inlawrev-3749	25	20	no	no	DET
inlawrev-3749	25	21	state	state	NOUN
inlawrev-3749	25	22	.	.	PUNCT
inlawrev-3749	25	23	.	.	PUNCT
inlawrev-3749	25	24	.	.	PUNCT
inlawrev-3749	26	1	discriminatorily	discriminatorily	ADV
inlawrev-3749	26	2	tax[es	tax[es	VERB
inlawrev-3749	26	3	]	]	PUNCT
inlawrev-3749	26	4	the	the	DET
inlawrev-3749	26	5	products	product	NOUN
inlawrev-3749	26	6	manufactured	manufacture	VERB
inlawrev-3749	26	7	or	or	CCONJ
inlawrev-3749	26	8	the	the	DET
inlawrev-3749	26	9	business	business	NOUN
inlawrev-3749	26	10	operations	operation	NOUN
inlawrev-3749	26	11	performed	perform	VERB
inlawrev-3749	26	12	in	in	ADP
inlawrev-3749	26	13	any	any	DET
inlawrev-3749	26	14	other	other	ADJ
inlawrev-3749	26	15	state	state	NOUN
inlawrev-3749	26	16	.	.	PUNCT
inlawrev-3749	26	17	"	"	PUNCT
inlawrev-3749	27	1	9	9	NUM
inlawrev-3749	27	2	the	the	DET
inlawrev-3749	27	3	father	father	PROPN
inlawrev-3749	27	4	ofour	ofour	PROPN
inlawrev-3749	27	5	constitution	constitution	PROPN
inlawrev-3749	27	6	,	,	PUNCT
inlawrev-3749	27	7	james	james	PROPN
inlawrev-3749	27	8	madison	madison	PROPN
inlawrev-3749	27	9	,	,	PUNCT
inlawrev-3749	27	10	wrote	write	VERB
inlawrev-3749	27	11	:	:	PUNCT
inlawrev-3749	27	12	[	[	X
inlawrev-3749	27	13	t]he	t]he	ADJ
inlawrev-3749	27	14	commerce	commerce	NOUN
inlawrev-3749	27	15	clause	clause	NOUN
inlawrev-3749	27	16	"	"	PUNCT
inlawrev-3749	27	17	grew	grow	VERB
inlawrev-3749	27	18	out	out	ADP
inlawrev-3749	27	19	of	of	ADP
inlawrev-3749	27	20	the	the	DET
inlawrev-3749	27	21	abuse	abuse	NOUN
inlawrev-3749	27	22	of	of	ADP
inlawrev-3749	27	23	the	the	DET
inlawrev-3749	27	24	power	power	NOUN
inlawrev-3749	27	25	by	by	ADP
inlawrev-3749	27	26	the	the	DET
inlawrev-3749	27	27	importing	import	VERB
inlawrev-3749	27	28	states	state	NOUN
inlawrev-3749	27	29	in	in	ADP
inlawrev-3749	27	30	taxing	tax	VERB
inlawrev-3749	27	31	the	the	DET
inlawrev-3749	27	32	non	non	ADJ
inlawrev-3749	27	33	-	-	ADJ
inlawrev-3749	27	34	importing	importing	ADJ
inlawrev-3749	27	35	,	,	PUNCT
inlawrev-3749	27	36	and	and	CCONJ
inlawrev-3749	27	37	was	be	AUX
inlawrev-3749	27	38	intended	intend	VERB
inlawrev-3749	27	39	as	as	ADP
inlawrev-3749	27	40	a	a	DET
inlawrev-3749	27	41	negative	negative	ADJ
inlawrev-3749	27	42	and	and	CCONJ
inlawrev-3749	27	43	preventive	preventive	ADJ
inlawrev-3749	27	44	provision	provision	NOUN
inlawrev-3749	27	45	against	against	ADP
inlawrev-3749	27	46	injustice	injustice	NOUN
inlawrev-3749	27	47	among	among	ADP
inlawrev-3749	27	48	the	the	DET
inlawrev-3749	27	49	states	state	NOUN
inlawrev-3749	27	50	themselves	themselves	PRON
inlawrev-3749	27	51	,	,	PUNCT
inlawrev-3749	27	52	rather	rather	ADV
inlawrev-3749	27	53	than	than	ADP
inlawrev-3749	27	54	as	as	ADP
inlawrev-3749	27	55	a	a	DET
inlawrev-3749	27	56	power	power	NOUN
inlawrev-3749	27	57	to	to	PART
inlawrev-3749	27	58	be	be	AUX
inlawrev-3749	27	59	used	use	VERB
inlawrev-3749	27	60	for	for	ADP
inlawrev-3749	27	61	the	the	DET
inlawrev-3749	27	62	positive	positive	ADJ
inlawrev-3749	27	63	purposes	purpose	NOUN
inlawrev-3749	27	64	of	of	ADP
inlawrev-3749	27	65	the	the	DET
inlawrev-3749	27	66	general	general	ADJ
inlawrev-3749	27	67	government	government	NOUN
inlawrev-3749	27	68	.	.	PUNCT
inlawrev-3749	27	69	"	"	PUNCT
inlawrev-3749	28	1	10	10	NUM
inlawrev-3749	28	2	the	the	DET
inlawrev-3749	28	3	supreme	supreme	PROPN
inlawrev-3749	28	4	court	court	PROPN
inlawrev-3749	28	5	has	have	AUX
inlawrev-3749	28	6	not	not	PART
inlawrev-3749	28	7	yet	yet	ADV
inlawrev-3749	28	8	weighed	weigh	VERB
inlawrev-3749	28	9	in	in	ADP
inlawrev-3749	28	10	on	on	ADP
inlawrev-3749	28	11	the	the	DET
inlawrev-3749	28	12	constitutionality	constitutionality	NOUN
inlawrev-3749	28	13	of	of	ADP
inlawrev-3749	28	14	economic	economic	ADJ
inlawrev-3749	28	15	development	development	NOUN
inlawrev-3749	28	16	incentive	incentive	NOUN
inlawrev-3749	28	17	packages	package	NOUN
inlawrev-3749	28	18	,	,	PUNCT
inlawrev-3749	28	19	though	though	SCONJ
inlawrev-3749	28	20	its	its	PRON
inlawrev-3749	28	21	prior	prior	ADJ
inlawrev-3749	28	22	decisions	decision	NOUN
inlawrev-3749	28	23	related	relate	VERB
inlawrev-3749	28	24	to	to	ADP
inlawrev-3749	28	25	tax	tax	NOUN
inlawrev-3749	28	26	incentives	incentive	NOUN
inlawrev-3749	28	27	provide	provide	VERB
inlawrev-3749	28	28	some	some	DET
inlawrev-3749	28	29	guidance	guidance	NOUN
inlawrev-3749	28	30	.	.	PUNCT
inlawrev-3749	29	1	"	"	PUNCT
inlawrev-3749	29	2	the	the	DET
inlawrev-3749	29	3	supreme	supreme	PROPN
inlawrev-3749	29	4	court	court	PROPN
inlawrev-3749	29	5	has	have	AUX
inlawrev-3749	29	6	repeatedly	repeatedly	ADV
inlawrev-3749	29	7	invoked	invoke	VERB
inlawrev-3749	29	8	the	the	DET
inlawrev-3749	29	9	commerce	commerce	NOUN
inlawrev-3749	29	10	clause	clause	NOUN
inlawrev-3749	29	11	to	to	PART
inlawrev-3749	29	12	condemn	condemn	VERB
inlawrev-3749	29	13	state	state	NOUN
inlawrev-3749	29	14	tax	tax	NOUN
inlawrev-3749	29	15	measures	measure	NOUN
inlawrev-3749	29	16	that	that	PRON
inlawrev-3749	29	17	protect	protect	VERB
inlawrev-3749	29	18	in	in	ADP
inlawrev-3749	29	19	-	-	PUNCT
inlawrev-3749	29	20	state	state	NOUN
inlawrev-3749	29	21	businesses	business	NOUN
inlawrev-3749	29	22	from	from	ADP
inlawrev-3749	29	23	out	out	ADV
inlawrev-3749	29	24	-	-	PUNCT
inlawrev-3749	29	25	of	of	ADP
inlawrev-3749	29	26	-	-	PUNCT
inlawrev-3749	29	27	state	state	NOUN
inlawrev-3749	29	28	rivals	rival	NOUN
inlawrev-3749	29	29	"	"	PUNCT
inlawrev-3749	29	30	11	11	NUM
inlawrev-3749	29	31	or	or	CCONJ
inlawrev-3749	29	32	"	"	PUNCT
inlawrev-3749	29	33	that	that	PRON
inlawrev-3749	29	34	impose	impose	VERB
inlawrev-3749	29	35	special	special	ADJ
inlawrev-3749	29	36	burdens	burden	NOUN
inlawrev-3749	29	37	that	that	PRON
inlawrev-3749	29	38	deter	deter	VERB
inlawrev-3749	29	39	out	out	ADP
inlawrev-3749	29	40	-	-	PUNCT
inlawrev-3749	29	41	of	of	ADP
inlawrev-3749	29	42	-	-	PUNCT
inlawrev-3749	29	43	state	state	NOUN
inlawrev-3749	29	44	businesses	business	NOUN
inlawrev-3749	29	45	from	from	ADP
inlawrev-3749	29	46	competing	compete	VERB
inlawrev-3749	29	47	for	for	ADP
inlawrev-3749	29	48	business	business	NOUN
inlawrev-3749	29	49	in	in	ADP
inlawrev-3749	29	50	the	the	DET
inlawrev-3749	29	51	state	state	NOUN
inlawrev-3749	29	52	.	.	PUNCT
inlawrev-3749	29	53	"	"	PUNCT
inlawrev-3749	30	1	12	12	NUM
inlawrev-3749	30	2	nevertheless	nevertheless	ADV
inlawrev-3749	30	3	,	,	PUNCT
inlawrev-3749	30	4	in	in	ADP
inlawrev-3749	30	5	reviewing	review	VERB
inlawrev-3749	30	6	the	the	DET
inlawrev-3749	30	7	court	court	NOUN
inlawrev-3749	30	8	's	's	PART
inlawrev-3749	30	9	prior	prior	ADJ
inlawrev-3749	30	10	precedent	precedent	NOUN
inlawrev-3749	30	11	,	,	PUNCT
inlawrev-3749	30	12	"	"	PUNCT
inlawrev-3749	30	13	it	it	PRON
inlawrev-3749	30	14	sometimes	sometimes	ADV
inlawrev-3749	30	15	is	be	AUX
inlawrev-3749	30	16	difficult	difficult	ADJ
inlawrev-3749	30	17	to	to	PART
inlawrev-3749	30	18	distinguish	distinguish	VERB
inlawrev-3749	30	19	a	a	DET
inlawrev-3749	30	20	tax	tax	NOUN
inlawrev-3749	30	21	that	that	PRON
inlawrev-3749	30	22	legitimately	legitimately	ADV
inlawrev-3749	30	23	'	'	PUNCT
inlawrev-3749	30	24	encourag[es	encourag[es	PROPN
inlawrev-3749	30	25	]	]	PUNCT
inlawrev-3749	30	26	the	the	DET
inlawrev-3749	30	27	growth	growth	NOUN
inlawrev-3749	30	28	and	and	CCONJ
inlawrev-3749	30	29	development	development	NOUN
inlawrev-3749	30	30	of	of	ADP
inlawrev-3749	30	31	intrastate	intrastate	ADJ
inlawrev-3749	30	32	commerce	commerce	NOUN
inlawrev-3749	30	33	and	and	CCONJ
inlawrev-3749	30	34	industry	industry	NOUN
inlawrev-3749	30	35	'	'	PUNCT
inlawrev-3749	30	36	from	from	ADP
inlawrev-3749	30	37	a	a	DET
inlawrev-3749	30	38	tax	tax	NOUN
inlawrev-3749	30	39	that	that	PRON
inlawrev-3749	30	40	unconstitutionally	unconstitutionally	ADV
inlawrev-3749	30	41	discriminates	discriminate	VERB
inlawrev-3749	30	42	against	against	ADP
inlawrev-3749	30	43	interstate	interstate	ADJ
inlawrev-3749	30	44	commerce	commerce	NOUN
inlawrev-3749	30	45	.	.	PUNCT
inlawrev-3749	30	46	"	"	PUNCT
inlawrev-3749	31	1	13	13	NUM
inlawrev-3749	31	2	even	even	ADV
inlawrev-3749	31	3	though	though	SCONJ
inlawrev-3749	31	4	the	the	DET
inlawrev-3749	31	5	court	court	NOUN
inlawrev-3749	31	6	has	have	AUX
inlawrev-3749	31	7	not	not	PART
inlawrev-3749	31	8	addressed	address	VERB
inlawrev-3749	31	9	a	a	DET
inlawrev-3749	31	10	challenge	challenge	NOUN
inlawrev-3749	31	11	assessing	assess	VERB
inlawrev-3749	31	12	whether	whether	SCONJ
inlawrev-3749	31	13	"	"	PUNCT
inlawrev-3749	31	14	a	a	DET
inlawrev-3749	31	15	state	state	NOUN
inlawrev-3749	31	16	tax	tax	NOUN
inlawrev-3749	31	17	provision	provision	NOUN
inlawrev-3749	31	18	's	's	PART
inlawrev-3749	31	19	primary	primary	ADJ
inlawrev-3749	31	20	purpose	purpose	NOUN
inlawrev-3749	31	21	or	or	CCONJ
inlawrev-3749	31	22	effect	effect	NOUN
inlawrev-3749	31	23	is	be	AUX
inlawrev-3749	31	24	to	to	PART
inlawrev-3749	31	25	attract	attract	VERB
inlawrev-3749	31	26	business	business	NOUN
inlawrev-3749	31	27	to	to	PART
inlawrev-3749	31	28	locate	locate	VERB
inlawrev-3749	31	29	or	or	CCONJ
inlawrev-3749	31	30	expand	expand	VERB
inlawrev-3749	31	31	in	in	ADP
inlawrev-3749	31	32	the	the	DET
inlawrev-3749	31	33	state	state	NOUN
inlawrev-3749	31	34	,	,	PUNCT
inlawrev-3749	31	35	"	"	PUNCT
inlawrev-3749	31	36	14	14	NUM
inlawrev-3749	31	37	the	the	DET
inlawrev-3749	31	38	united	united	PROPN
inlawrev-3749	31	39	states	states	PROPN
inlawrev-3749	31	40	court	court	PROPN
inlawrev-3749	31	41	of	of	ADP
inlawrev-3749	31	42	appeals	appeal	NOUN
inlawrev-3749	31	43	for	for	ADP
inlawrev-3749	31	44	the	the	DET
inlawrev-3749	31	45	sixth	sixth	ADJ
inlawrev-3749	31	46	circuit	circuit	NOUN
inlawrev-3749	31	47	was	be	AUX
inlawrev-3749	31	48	given	give	VERB
inlawrev-3749	31	49	that	that	DET
inlawrev-3749	31	50	opportunity	opportunity	NOUN
inlawrev-3749	31	51	when	when	SCONJ
inlawrev-3749	31	52	it	it	PRON
inlawrev-3749	31	53	held	hold	VERB
inlawrev-3749	31	54	in	in	ADP
inlawrev-3749	31	55	cuno	cuno	PROPN
inlawrev-3749	31	56	v.	v.	ADP
inlawrev-3749	31	57	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	31	58	,	,	PUNCT
inlawrev-3749	31	59	inc	inc	PROPN
inlawrev-3749	31	60	.	.	PROPN
inlawrev-3749	32	1	that	that	SCONJ
inlawrev-3749	32	2	the	the	DET
inlawrev-3749	32	3	investment	investment	NOUN
inlawrev-3749	32	4	tax	tax	NOUN
inlawrev-3749	32	5	credit	credit	NOUN
inlawrev-3749	32	6	granted	grant	VERB
inlawrev-3749	32	7	by	by	ADP
inlawrev-3749	32	8	ohio	ohio	PROPN
inlawrev-3749	32	9	to	to	ADP
inlawrev-3749	32	10	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	32	11	to	to	PART
inlawrev-3749	32	12	build	build	VERB
inlawrev-3749	32	13	its	its	PRON
inlawrev-3749	32	14	new	new	ADJ
inlawrev-3749	32	15	jeep	jeep	NOUN
inlawrev-3749	32	16	6	6	NUM
inlawrev-3749	32	17	.	.	PUNCT
inlawrev-3749	32	18	philip	philip	PROPN
inlawrev-3749	32	19	m.	m.	PROPN
inlawrev-3749	32	20	tatarowicz	tatarowicz	PROPN
inlawrev-3749	32	21	&	&	CCONJ
inlawrev-3749	32	22	rebecca	rebecca	PROPN
inlawrev-3749	32	23	f.	f.	PROPN
inlawrev-3749	32	24	mims	mims	PROPN
inlawrev-3749	32	25	-	-	PUNCT
inlawrev-3749	32	26	velarde	velarde	PROPN
inlawrev-3749	32	27	,	,	PUNCT
inlawrev-3749	32	28	an	an	DET
inlawrev-3749	32	29	analyticalapproach	analyticalapproach	NOUN
inlawrev-3749	32	30	to	to	ADP
inlawrev-3749	32	31	state	state	NOUN
inlawrev-3749	32	32	tax	tax	NOUN
inlawrev-3749	32	33	discrimination	discrimination	NOUN
inlawrev-3749	32	34	under	under	ADP
inlawrev-3749	32	35	the	the	DET
inlawrev-3749	32	36	commerce	commerce	NOUN
inlawrev-3749	32	37	clause	clause	NOUN
inlawrev-3749	32	38	,	,	PUNCT
inlawrev-3749	32	39	39	39	NUM
inlawrev-3749	32	40	vand	vand	NOUN
inlawrev-3749	32	41	.	.	PUNCT
inlawrev-3749	33	1	l.	l.	PROPN
inlawrev-3749	33	2	rev	rev	PROPN
inlawrev-3749	33	3	.	.	PROPN
inlawrev-3749	33	4	879	879	NUM
inlawrev-3749	33	5	,	,	PUNCT
inlawrev-3749	33	6	881	881	NUM
inlawrev-3749	33	7	(	(	PUNCT
inlawrev-3749	33	8	1986	1986	NUM
inlawrev-3749	33	9	)	)	PUNCT
inlawrev-3749	33	10	.	.	PUNCT
inlawrev-3749	34	1	7	7	X
inlawrev-3749	34	2	.	.	X
inlawrev-3749	34	3	429	429	NUM
inlawrev-3749	34	4	u.s	u.s	PROPN
inlawrev-3749	34	5	.	.	PROPN
inlawrev-3749	34	6	318(1977	318(1977	NUM
inlawrev-3749	34	7	)	)	PUNCT
inlawrev-3749	34	8	.	.	PUNCT
inlawrev-3749	35	1	8	8	X
inlawrev-3749	35	2	.	.	PUNCT
inlawrev-3749	36	1	i	i	PRON
inlawrev-3749	36	2	d.	d.	PROPN
inlawrev-3749	36	3	at	at	ADP
inlawrev-3749	36	4	336	336	NUM
inlawrev-3749	36	5	.	.	PUNCT
inlawrev-3749	37	1	9	9	NUM
inlawrev-3749	37	2	.	.	X
inlawrev-3749	38	1	i	i	PRON
inlawrev-3749	38	2	d.	d.	PROPN
inlawrev-3749	38	3	at	at	ADP
inlawrev-3749	38	4	336	336	NUM
inlawrev-3749	38	5	-	-	SYM
inlawrev-3749	38	6	37	37	NUM
inlawrev-3749	38	7	.	.	PUNCT
inlawrev-3749	38	8	10	10	NUM
inlawrev-3749	38	9	.	.	PUNCT
inlawrev-3749	39	1	west	west	PROPN
inlawrev-3749	39	2	lynn	lynn	PROPN
inlawrev-3749	39	3	creamery	creamery	PROPN
inlawrev-3749	39	4	,	,	PUNCT
inlawrev-3749	39	5	inc	inc	PROPN
inlawrev-3749	39	6	.	.	PROPN
inlawrev-3749	40	1	v.	v.	PROPN
inlawrev-3749	40	2	healy	healy	PROPN
inlawrev-3749	40	3	,	,	PUNCT
inlawrev-3749	40	4	512	512	NUM
inlawrev-3749	40	5	u.s	u.s	PROPN
inlawrev-3749	40	6	.	.	PROPN
inlawrev-3749	40	7	186	186	NUM
inlawrev-3749	40	8	,	,	PUNCT
inlawrev-3749	40	9	193	193	NUM
inlawrev-3749	40	10	n.9	n.9	NOUN
inlawrev-3749	40	11	(	(	PUNCT
inlawrev-3749	40	12	1994	1994	NUM
inlawrev-3749	40	13	)	)	PUNCT
inlawrev-3749	40	14	(	(	PUNCT
inlawrev-3749	40	15	quoting	quote	VERB
inlawrev-3749	40	16	3	3	NUM
inlawrev-3749	40	17	m.	m.	NOUN
inlawrev-3749	40	18	farrand	farrand	NOUN
inlawrev-3749	40	19	,	,	PUNCT
inlawrev-3749	40	20	records	record	NOUN
inlawrev-3749	40	21	of	of	ADP
inlawrev-3749	40	22	the	the	DET
inlawrev-3749	40	23	federal	federal	ADJ
inlawrev-3749	40	24	convention	convention	NOUN
inlawrev-3749	40	25	of	of	ADP
inlawrev-3749	40	26	1787	1787	NUM
inlawrev-3749	40	27	,	,	PUNCT
inlawrev-3749	40	28	at	at	ADP
inlawrev-3749	40	29	478	478	NUM
inlawrev-3749	40	30	(	(	PUNCT
inlawrev-3749	40	31	1911	1911	NUM
inlawrev-3749	40	32	)	)	PUNCT
inlawrev-3749	40	33	)	)	PUNCT
inlawrev-3749	40	34	.	.	PUNCT
inlawrev-3749	41	1	11	11	NUM
inlawrev-3749	41	2	.	.	X
inlawrev-3749	42	1	enrich	enrich	PROPN
inlawrev-3749	42	2	,	,	PUNCT
inlawrev-3749	42	3	supra	supra	PROPN
inlawrev-3749	42	4	note	note	NOUN
inlawrev-3749	42	5	2	2	NUM
inlawrev-3749	42	6	,	,	PUNCT
inlawrev-3749	42	7	at	at	ADP
inlawrev-3749	42	8	381	381	NUM
inlawrev-3749	42	9	(	(	PUNCT
inlawrev-3749	42	10	citing	cite	VERB
inlawrev-3749	42	11	west	west	PROPN
inlawrev-3749	42	12	lynn	lynn	PROPN
inlawrev-3749	42	13	creamery	creamery	PROPN
inlawrev-3749	42	14	,	,	PUNCT
inlawrev-3749	42	15	512	512	NUM
inlawrev-3749	42	16	u.s	u.s	PROPN
inlawrev-3749	42	17	.	.	PROPN
inlawrev-3749	42	18	at	at	ADP
inlawrev-3749	42	19	188	188	NUM
inlawrev-3749	42	20	;	;	PUNCT
inlawrev-3749	42	21	bacchus	bacchus	NOUN
inlawrev-3749	42	22	imports	import	NOUN
inlawrev-3749	42	23	,	,	PUNCT
inlawrev-3749	42	24	ltd	ltd	PROPN
inlawrev-3749	42	25	.	.	PROPN
inlawrev-3749	43	1	v.	v.	PROPN
inlawrev-3749	43	2	dias	dias	PROPN
inlawrev-3749	43	3	,	,	PUNCT
inlawrev-3749	43	4	468	468	NUM
inlawrev-3749	43	5	u.s	u.s	PROPN
inlawrev-3749	43	6	.	.	PROPN
inlawrev-3749	43	7	263	263	NUM
inlawrev-3749	43	8	,	,	PUNCT
inlawrev-3749	43	9	276	276	NUM
inlawrev-3749	43	10	(	(	PUNCT
inlawrev-3749	43	11	1984	1984	NUM
inlawrev-3749	43	12	)	)	PUNCT
inlawrev-3749	43	13	;	;	PUNCT
inlawrev-3749	43	14	boston	boston	PROPN
inlawrev-3749	43	15	stock	stock	PROPN
inlawrev-3749	43	16	exch	exch	PROPN
inlawrev-3749	43	17	.	.	PUNCT
inlawrev-3749	44	1	v.	v.	ADP
inlawrev-3749	44	2	state	state	NOUN
inlawrev-3749	44	3	tax	tax	NOUN
inlawrev-3749	44	4	comm'n	comm'n	PROPN
inlawrev-3749	44	5	,	,	PUNCT
inlawrev-3749	44	6	429	429	NUM
inlawrev-3749	44	7	u.s	u.s	PROPN
inlawrev-3749	44	8	.	.	PROPN
inlawrev-3749	44	9	318	318	NUM
inlawrev-3749	44	10	,	,	PUNCT
inlawrev-3749	44	11	336(1977	336(1977	NUM
inlawrev-3749	44	12	)	)	PUNCT
inlawrev-3749	44	13	)	)	PUNCT
inlawrev-3749	44	14	.	.	PUNCT
inlawrev-3749	45	1	12	12	NUM
inlawrev-3749	45	2	.	.	PUNCT
inlawrev-3749	46	1	i	i	PRON
inlawrev-3749	46	2	d.	d.	PROPN
inlawrev-3749	46	3	(	(	PUNCT
inlawrev-3749	46	4	citing	cite	VERB
inlawrev-3749	46	5	new	new	ADJ
inlawrev-3749	46	6	energy	energy	PROPN
inlawrev-3749	46	7	co.	co.	PROPN
inlawrev-3749	46	8	of	of	ADP
inlawrev-3749	46	9	ind	ind	PROPN
inlawrev-3749	46	10	.	.	PUNCT
inlawrev-3749	47	1	v.	v.	CCONJ
inlawrev-3749	47	2	limbach	limbach	ADV
inlawrev-3749	47	3	,	,	PUNCT
inlawrev-3749	47	4	486	486	NUM
inlawrev-3749	47	5	u.s	u.s	PROPN
inlawrev-3749	47	6	.	.	PROPN
inlawrev-3749	47	7	269	269	NUM
inlawrev-3749	47	8	,	,	PUNCT
inlawrev-3749	47	9	280	280	NUM
inlawrev-3749	47	10	(	(	PUNCT
inlawrev-3749	47	11	1988	1988	NUM
inlawrev-3749	47	12	)	)	PUNCT
inlawrev-3749	47	13	;	;	PUNCT
inlawrev-3749	47	14	american	american	ADJ
inlawrev-3749	47	15	trucking	trucking	NOUN
inlawrev-3749	47	16	ass'ns	ass'ns	PROPN
inlawrev-3749	47	17	v.	v.	CCONJ
inlawrev-3749	47	18	scheiner	scheiner	NOUN
inlawrev-3749	47	19	,	,	PUNCT
inlawrev-3749	47	20	483	483	NUM
inlawrev-3749	47	21	u.s	u.s	PROPN
inlawrev-3749	47	22	.	.	PROPN
inlawrev-3749	47	23	266	266	NUM
inlawrev-3749	47	24	,	,	PUNCT
inlawrev-3749	47	25	296	296	NUM
inlawrev-3749	47	26	-	-	SYM
inlawrev-3749	47	27	97	97	NUM
inlawrev-3749	47	28	(	(	PUNCT
inlawrev-3749	47	29	1987	1987	NUM
inlawrev-3749	47	30	)	)	PUNCT
inlawrev-3749	47	31	;	;	PUNCT
inlawrev-3749	47	32	armco	armco	PROPN
inlawrev-3749	47	33	inc	inc	PROPN
inlawrev-3749	47	34	.	.	PROPN
inlawrev-3749	48	1	v.	v.	ADP
inlawrev-3749	48	2	hardesty	hardesty	PROPN
inlawrev-3749	48	3	,	,	PUNCT
inlawrev-3749	48	4	467	467	NUM
inlawrev-3749	48	5	u.s	u.s	PROPN
inlawrev-3749	48	6	.	.	PROPN
inlawrev-3749	48	7	638	638	NUM
inlawrev-3749	48	8	,	,	PUNCT
inlawrev-3749	48	9	642	642	NUM
inlawrev-3749	48	10	-	-	PUNCT
inlawrev-3749	48	11	44(1984	44(1984	NUM
inlawrev-3749	48	12	)	)	PUNCT
inlawrev-3749	48	13	)	)	PUNCT
inlawrev-3749	48	14	.	.	PUNCT
inlawrev-3749	49	1	1	1	NUM
inlawrev-3749	49	2	3	3	NUM
inlawrev-3749	49	3	.	.	PUNCT
inlawrev-3749	50	1	tatarowicz	tatarowicz	NOUN
inlawrev-3749	50	2	&	&	CCONJ
inlawrev-3749	50	3	mims	mims	PROPN
inlawrev-3749	50	4	-	-	PUNCT
inlawrev-3749	50	5	velarde	velarde	PROPN
inlawrev-3749	50	6	,	,	PUNCT
inlawrev-3749	50	7	supra	supra	PROPN
inlawrev-3749	50	8	note	note	PROPN
inlawrev-3749	50	9	6	6	NUM
inlawrev-3749	50	10	,	,	PUNCT
inlawrev-3749	50	11	at	at	ADP
inlawrev-3749	50	12	885	885	NUM
inlawrev-3749	50	13	(	(	PUNCT
inlawrev-3749	50	14	quoting	quote	VERB
inlawrev-3749	50	15	boston	boston	PROPN
inlawrev-3749	50	16	stock	stock	PROPN
inlawrev-3749	50	17	exch	exch	PROPN
inlawrev-3749	50	18	.	.	PUNCT
inlawrev-3749	51	1	v.	v.	ADP
inlawrev-3749	51	2	state	state	NOUN
inlawrev-3749	51	3	tax	tax	NOUN
inlawrev-3749	51	4	comm'n	comm'n	PROPN
inlawrev-3749	51	5	,	,	PUNCT
inlawrev-3749	51	6	429	429	NUM
inlawrev-3749	51	7	u.s	u.s	PROPN
inlawrev-3749	51	8	.	.	PROPN
inlawrev-3749	51	9	318	318	NUM
inlawrev-3749	51	10	,	,	PUNCT
inlawrev-3749	51	11	336	336	NUM
inlawrev-3749	51	12	(	(	PUNCT
inlawrev-3749	51	13	1977	1977	NUM
inlawrev-3749	51	14	)	)	PUNCT
inlawrev-3749	51	15	)	)	PUNCT
inlawrev-3749	51	16	.	.	PUNCT
inlawrev-3749	52	1	14	14	NUM
inlawrev-3749	52	2	.	.	X
inlawrev-3749	53	1	enrich	enrich	PROPN
inlawrev-3749	53	2	,	,	PUNCT
inlawrev-3749	53	3	supra	supra	PROPN
inlawrev-3749	53	4	note	note	NOUN
inlawrev-3749	53	5	2	2	NUM
inlawrev-3749	53	6	,	,	PUNCT
inlawrev-3749	53	7	at	at	ADP
inlawrev-3749	53	8	38	38	NUM
inlawrev-3749	53	9	1	1	NUM
inlawrev-3749	53	10	.	.	PUNCT
inlawrev-3749	54	1	2005	2005	NUM
inlawrev-3749	54	2	]	]	PUNCT
inlawrev-3749	54	3	the	the	DET
inlawrev-3749	54	4	dormant	dormant	PROPN
inlawrev-3749	54	5	commerce	commerce	PROPN
inlawrev-3749	54	6	clause	clause	NOUN
inlawrev-3749	54	7	1	1	NUM
inlawrev-3749	54	8	79	79	NUM
inlawrev-3749	54	9	plant	plant	NOUN
inlawrev-3749	54	10	in	in	ADP
inlawrev-3749	54	11	toledo	toledo	PROPN
inlawrev-3749	54	12	violated	violate	VERB
inlawrev-3749	54	13	the	the	DET
inlawrev-3749	54	14	commerce	commerce	NOUN
inlawrev-3749	54	15	clause	clause	NOUN
inlawrev-3749	54	16	.	.	PUNCT
inlawrev-3749	55	1	15	15	NUM
inlawrev-3749	55	2	additionally	additionally	ADV
inlawrev-3749	55	3	,	,	PUNCT
inlawrev-3749	55	4	there	there	PRON
inlawrev-3749	55	5	has	have	AUX
inlawrev-3749	55	6	been	be	AUX
inlawrev-3749	55	7	considerable	considerable	ADJ
inlawrev-3749	55	8	debate	debate	NOUN
inlawrev-3749	55	9	over	over	ADP
inlawrev-3749	55	10	the	the	DET
inlawrev-3749	55	11	effectiveness	effectiveness	NOUN
inlawrev-3749	55	12	and	and	CCONJ
inlawrev-3749	55	13	wisdom	wisdom	NOUN
inlawrev-3749	55	14	of	of	ADP
inlawrev-3749	55	15	state	state	NOUN
inlawrev-3749	55	16	tax	tax	NOUN
inlawrev-3749	55	17	and	and	CCONJ
inlawrev-3749	55	18	business	business	NOUN
inlawrev-3749	55	19	incentives	incentive	NOUN
inlawrev-3749	55	20	.	.	PUNCT
inlawrev-3749	56	1	16	16	NUM
inlawrev-3749	56	2	some	some	DET
inlawrev-3749	56	3	scholars	scholar	NOUN
inlawrev-3749	56	4	argue	argue	VERB
inlawrev-3749	56	5	that	that	SCONJ
inlawrev-3749	56	6	the	the	DET
inlawrev-3749	56	7	use	use	NOUN
inlawrev-3749	56	8	of	of	ADP
inlawrev-3749	56	9	state	state	NOUN
inlawrev-3749	56	10	tax	tax	NOUN
inlawrev-3749	56	11	incentives	incentive	NOUN
inlawrev-3749	56	12	creates	create	VERB
inlawrev-3749	56	13	a	a	DET
inlawrev-3749	56	14	"	"	PUNCT
inlawrev-3749	56	15	prisoners	prisoner	NOUN
inlawrev-3749	56	16	'	'	PART
inlawrev-3749	56	17	dilemma	dilemma	NOUN
inlawrev-3749	56	18	"	"	PUNCT
inlawrev-3749	56	19	17	17	NUM
inlawrev-3749	56	20	or	or	CCONJ
inlawrev-3749	56	21	"	"	PUNCT
inlawrev-3749	56	22	race	race	NOUN
inlawrev-3749	56	23	to	to	ADP
inlawrev-3749	56	24	the	the	DET
inlawrev-3749	56	25	bottom	bottom	NOUN
inlawrev-3749	56	26	"	"	PUNCT
inlawrev-3749	56	27	18	18	NUM
inlawrev-3749	56	28	resulting	result	VERB
inlawrev-3749	56	29	in	in	ADP
inlawrev-3749	56	30	an	an	DET
inlawrev-3749	56	31	adverse	adverse	ADJ
inlawrev-3749	56	32	fiscal	fiscal	ADJ
inlawrev-3749	56	33	impact	impact	NOUN
inlawrev-3749	56	34	.	.	PUNCT
inlawrev-3749	57	1	19	19	NUM
inlawrev-3749	57	2	others	other	NOUN
inlawrev-3749	57	3	cast	cast	VERB
inlawrev-3749	57	4	a	a	DET
inlawrev-3749	57	5	skeptical	skeptical	ADJ
inlawrev-3749	57	6	look	look	NOUN
inlawrev-3749	57	7	at	at	ADP
inlawrev-3749	57	8	those	those	DET
inlawrev-3749	57	9	arguments	argument	NOUN
inlawrev-3749	57	10	and	and	CCONJ
inlawrev-3749	57	11	contend	contend	VERB
inlawrev-3749	57	12	that	that	SCONJ
inlawrev-3749	57	13	"	"	PUNCT
inlawrev-3749	57	14	competition	competition	NOUN
inlawrev-3749	57	15	among	among	ADP
inlawrev-3749	57	16	states	state	NOUN
inlawrev-3749	57	17	for	for	ADP
inlawrev-3749	57	18	business	business	NOUN
inlawrev-3749	57	19	may	may	AUX
inlawrev-3749	57	20	actually	actually	ADV
inlawrev-3749	57	21	facilitate	facilitate	VERB
inlawrev-3749	57	22	the	the	DET
inlawrev-3749	57	23	objective	objective	NOUN
inlawrev-3749	57	24	created	create	VERB
inlawrev-3749	57	25	by	by	ADP
inlawrev-3749	57	26	the	the	DET
inlawrev-3749	57	27	commerce	commerce	NOUN
inlawrev-3749	57	28	clause	clause	NOUN
inlawrev-3749	57	29	of	of	ADP
inlawrev-3749	57	30	achieving	achieve	VERB
inlawrev-3749	57	31	economic	economic	ADJ
inlawrev-3749	57	32	integration	integration	NOUN
inlawrev-3749	57	33	for	for	ADP
inlawrev-3749	57	34	the	the	DET
inlawrev-3749	57	35	benefit	benefit	NOUN
inlawrev-3749	57	36	ofthe	ofthe	NOUN
inlawrev-3749	57	37	nation	nation	NOUN
inlawrev-3749	57	38	as	as	ADP
inlawrev-3749	57	39	a	a	DET
inlawrev-3749	57	40	whole	whole	NOUN
inlawrev-3749	57	41	.	.	PUNCT
inlawrev-3749	57	42	"	"	PUNCT
inlawrev-3749	58	1	20	20	NUM
inlawrev-3749	58	2	the	the	DET
inlawrev-3749	58	3	purpose	purpose	NOUN
inlawrev-3749	58	4	of	of	ADP
inlawrev-3749	58	5	this	this	DET
inlawrev-3749	58	6	note	note	NOUN
inlawrev-3749	58	7	is	be	AUX
inlawrev-3749	58	8	not	not	PART
inlawrev-3749	58	9	to	to	PART
inlawrev-3749	58	10	enter	enter	VERB
inlawrev-3749	58	11	this	this	DET
inlawrev-3749	58	12	debate	debate	NOUN
inlawrev-3749	58	13	but	but	CCONJ
inlawrev-3749	58	14	to	to	PART
inlawrev-3749	58	15	analyze	analyze	VERB
inlawrev-3749	58	16	various	various	ADJ
inlawrev-3749	58	17	tax	tax	NOUN
inlawrev-3749	58	18	incentives	incentive	NOUN
inlawrev-3749	58	19	employed	employ	VERB
inlawrev-3749	58	20	by	by	ADP
inlawrev-3749	58	21	the	the	DET
inlawrev-3749	58	22	states	state	NOUN
inlawrev-3749	58	23	to	to	PART
inlawrev-3749	58	24	induce	induce	VERB
inlawrev-3749	58	25	businesses	business	NOUN
inlawrev-3749	58	26	to	to	PART
inlawrev-3749	58	27	locate	locate	VERB
inlawrev-3749	58	28	or	or	CCONJ
inlawrev-3749	58	29	expand	expand	VERB
inlawrev-3749	58	30	within	within	ADP
inlawrev-3749	58	31	their	their	PRON
inlawrev-3749	58	32	borders	border	NOUN
inlawrev-3749	58	33	.	.	PUNCT
inlawrev-3749	59	1	this	this	DET
inlawrev-3749	59	2	analysis	analysis	NOUN
inlawrev-3749	59	3	evaluates	evaluate	VERB
inlawrev-3749	59	4	the	the	DET
inlawrev-3749	59	5	reasoning	reasoning	NOUN
inlawrev-3749	59	6	employed	employ	VERB
inlawrev-3749	59	7	by	by	ADP
inlawrev-3749	59	8	the	the	DET
inlawrev-3749	59	9	sixth	sixth	ADJ
inlawrev-3749	59	10	circuit	circuit	NOUN
inlawrev-3749	59	11	in	in	ADP
inlawrev-3749	59	12	its	its	PRON
inlawrev-3749	59	13	recent	recent	ADJ
inlawrev-3749	59	14	decision	decision	NOUN
inlawrev-3749	59	15	of	of	ADP
inlawrev-3749	59	16	cuno	cuno	PROPN
inlawrev-3749	59	17	v.	v.	ADP
inlawrev-3749	59	18	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	59	19	.	.	PUNCT
inlawrev-3749	60	1	21	21	NUM
inlawrev-3749	60	2	part	part	NOUN
inlawrev-3749	60	3	i	i	PRON
inlawrev-3749	60	4	of	of	ADP
inlawrev-3749	60	5	this	this	DET
inlawrev-3749	60	6	note	note	NOUN
inlawrev-3749	60	7	briefly	briefly	NOUN
inlawrev-3749	60	8	examines	examine	VERB
inlawrev-3749	60	9	previous	previous	ADJ
inlawrev-3749	60	10	united	united	PROPN
inlawrev-3749	60	11	states	states	PROPN
inlawrev-3749	60	12	supreme	supreme	PROPN
inlawrev-3749	60	13	court	court	PROPN
inlawrev-3749	60	14	decisions	decision	NOUN
inlawrev-3749	60	15	regarding	regard	VERB
inlawrev-3749	60	16	dormant	dormant	PROPN
inlawrev-3749	60	17	commerce	commerce	PROPN
inlawrev-3749	60	18	clause	clause	NOUN
inlawrev-3749	60	19	issues	issue	NOUN
inlawrev-3749	60	20	.	.	PUNCT
inlawrev-3749	61	1	part	part	NOUN
inlawrev-3749	61	2	ii	ii	PROPN
inlawrev-3749	61	3	specifically	specifically	ADV
inlawrev-3749	61	4	analyzes	analyze	VERB
inlawrev-3749	61	5	the	the	DET
inlawrev-3749	61	6	ohio	ohio	PROPN
inlawrev-3749	61	7	economic	economic	PROPN
inlawrev-3749	61	8	development	development	PROPN
inlawrev-3749	61	9	incentive	incentive	NOUN
inlawrev-3749	61	10	package	package	NOUN
inlawrev-3749	61	11	recently	recently	ADV
inlawrev-3749	61	12	provided	provide	VERB
inlawrev-3749	61	13	by	by	ADP
inlawrev-3749	61	14	the	the	DET
inlawrev-3749	61	15	city	city	NOUN
inlawrev-3749	61	16	of	of	ADP
inlawrev-3749	61	17	toledo	toledo	PROPN
inlawrev-3749	61	18	to	to	ADP
inlawrev-3749	61	19	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	61	20	to	to	PART
inlawrev-3749	61	21	construct	construct	VERB
inlawrev-3749	61	22	a	a	DET
inlawrev-3749	61	23	new	new	ADJ
inlawrev-3749	61	24	vehicle	vehicle	NOUN
inlawrev-3749	61	25	-	-	PUNCT
inlawrev-3749	61	26	assembly	assembly	NOUN
inlawrev-3749	61	27	plant	plant	NOUN
inlawrev-3749	61	28	.	.	PUNCT
inlawrev-3749	62	1	the	the	DET
inlawrev-3749	62	2	sixth	sixth	ADJ
inlawrev-3749	62	3	circuit	circuit	NOUN
inlawrev-3749	62	4	concluded	conclude	VERB
inlawrev-3749	62	5	that	that	SCONJ
inlawrev-3749	62	6	a	a	DET
inlawrev-3749	62	7	portion	portion	NOUN
inlawrev-3749	62	8	ofthe	ofthe	NOUN
inlawrev-3749	62	9	package	package	NOUN
inlawrev-3749	62	10	,	,	PUNCT
inlawrev-3749	62	11	specifically	specifically	ADV
inlawrev-3749	62	12	,	,	PUNCT
inlawrev-3749	62	13	the	the	DET
inlawrev-3749	62	14	"	"	PUNCT
inlawrev-3749	62	15	investment	investment	NOUN
inlawrev-3749	62	16	tax	tax	NOUN
inlawrev-3749	62	17	credit	credit	NOUN
inlawrev-3749	62	18	[	[	X
inlawrev-3749	62	19	could	could	AUX
inlawrev-3749	62	20	]	]	PART
inlawrev-3749	62	21	not	not	PART
inlawrev-3749	62	22	be	be	AUX
inlawrev-3749	62	23	upheld	uphold	VERB
inlawrev-3749	62	24	under	under	ADP
inlawrev-3749	62	25	the	the	DET
inlawrev-3749	62	26	commerce	commerce	NOUN
inlawrev-3749	62	27	clause	clause	NOUN
inlawrev-3749	62	28	of	of	ADP
inlawrev-3749	62	29	the	the	DET
inlawrev-3749	62	30	united	united	PROPN
inlawrev-3749	62	31	states	states	PROPN
inlawrev-3749	62	32	constitution	constitution	NOUN
inlawrev-3749	62	33	.	.	PUNCT
inlawrev-3749	62	34	"	"	PUNCT
inlawrev-3749	63	1	22	22	NUM
inlawrev-3749	63	2	the	the	DET
inlawrev-3749	63	3	personal	personal	ADJ
inlawrev-3749	63	4	property	property	NOUN
inlawrev-3749	63	5	tax	tax	NOUN
inlawrev-3749	63	6	exemption	exemption	NOUN
inlawrev-3749	63	7	,	,	PUNCT
inlawrev-3749	63	8	however	however	ADV
inlawrev-3749	63	9	,	,	PUNCT
inlawrev-3749	63	10	was	be	AUX
inlawrev-3749	63	11	upheld.23	upheld.23	NOUN
inlawrev-3749	63	12	this	this	DET
inlawrev-3749	63	13	decision	decision	NOUN
inlawrev-3749	63	14	places	place	VERB
inlawrev-3749	63	15	the	the	DET
inlawrev-3749	63	16	states	state	NOUN
inlawrev-3749	63	17	in	in	ADP
inlawrev-3749	63	18	the	the	DET
inlawrev-3749	63	19	sixth	sixth	ADJ
inlawrev-3749	63	20	circuit	circuit	NOUN
inlawrev-3749	63	21	at	at	ADP
inlawrev-3749	63	22	a	a	DET
inlawrev-3749	63	23	much	much	ADV
inlawrev-3749	63	24	greater	great	ADJ
inlawrev-3749	63	25	disadvantage	disadvantage	NOUN
inlawrev-3749	63	26	in	in	ADP
inlawrev-3749	63	27	attracting	attract	VERB
inlawrev-3749	63	28	business	business	NOUN
inlawrev-3749	63	29	to	to	ADP
inlawrev-3749	63	30	their	their	PRON
inlawrev-3749	63	31	states	state	NOUN
inlawrev-3749	63	32	.	.	PUNCT
inlawrev-3749	64	1	rather	rather	ADV
inlawrev-3749	64	2	than	than	ADP
inlawrev-3749	64	3	removing	remove	VERB
inlawrev-3749	64	4	barriers	barrier	NOUN
inlawrev-3749	64	5	to	to	ADP
inlawrev-3749	64	6	interstate	interstate	PROPN
inlawrev-3749	64	7	commerce	commerce	NOUN
inlawrev-3749	64	8	,	,	PUNCT
inlawrev-3749	64	9	it	it	PRON
inlawrev-3749	64	10	seems	seem	VERB
inlawrev-3749	64	11	that	that	SCONJ
inlawrev-3749	64	12	the	the	DET
inlawrev-3749	64	13	court	court	NOUN
inlawrev-3749	64	14	has	have	AUX
inlawrev-3749	64	15	instead	instead	ADV
inlawrev-3749	64	16	put	put	VERB
inlawrev-3749	64	17	them	they	PRON
inlawrev-3749	64	18	in	in	ADP
inlawrev-3749	64	19	place	place	NOUN
inlawrev-3749	64	20	.	.	PUNCT
inlawrev-3749	65	1	in	in	ADP
inlawrev-3749	65	2	part	part	PROPN
inlawrev-3749	65	3	iii	iii	NOUN
inlawrev-3749	65	4	,	,	PUNCT
inlawrev-3749	65	5	this	this	DET
inlawrev-3749	65	6	note	note	NOUN
inlawrev-3749	65	7	compares	compare	VERB
inlawrev-3749	65	8	the	the	DET
inlawrev-3749	65	9	cuno	cuno	PROPN
inlawrev-3749	65	10	decision	decision	NOUN
inlawrev-3749	65	11	of	of	ADP
inlawrev-3749	65	12	the	the	DET
inlawrev-3749	65	13	sixth	sixth	ADJ
inlawrev-3749	65	14	circuit	circuit	NOUN
inlawrev-3749	65	15	to	to	ADP
inlawrev-3749	65	16	a	a	DET
inlawrev-3749	65	17	michigan	michigan	PROPN
inlawrev-3749	65	18	supreme	supreme	PROPN
inlawrev-3749	65	19	court	court	PROPN
inlawrev-3749	65	20	decision	decision	NOUN
inlawrev-3749	65	21	which	which	PRON
inlawrev-3749	65	22	upheld	uphold	VERB
inlawrev-3749	65	23	the	the	DET
inlawrev-3749	65	24	validity	validity	NOUN
inlawrev-3749	65	25	of	of	ADP
inlawrev-3749	65	26	a	a	DET
inlawrev-3749	65	27	capital	capital	NOUN
inlawrev-3749	65	28	acquisition	acquisition	NOUN
inlawrev-3749	65	29	deduction	deduction	NOUN
inlawrev-3749	65	30	that	that	PRON
inlawrev-3749	65	31	was	be	AUX
inlawrev-3749	65	32	,	,	PUNCT
inlawrev-3749	65	33	in	in	ADP
inlawrev-3749	65	34	relevant	relevant	ADJ
inlawrev-3749	65	35	part	part	NOUN
inlawrev-3749	65	36	,	,	PUNCT
inlawrev-3749	65	37	identical	identical	ADJ
inlawrev-3749	65	38	to	to	ADP
inlawrev-3749	65	39	the	the	DET
inlawrev-3749	65	40	ohio	ohio	PROPN
inlawrev-3749	65	41	investment	investment	NOUN
inlawrev-3749	65	42	15	15	NUM
inlawrev-3749	65	43	.	.	PUNCT
inlawrev-3749	66	1	cuno	cuno	PROPN
inlawrev-3749	66	2	v.	v.	ADP
inlawrev-3749	66	3	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	66	4	,	,	PUNCT
inlawrev-3749	66	5	inc	inc	PROPN
inlawrev-3749	66	6	.	.	PROPN
inlawrev-3749	66	7	,	,	PUNCT
inlawrev-3749	66	8	386	386	NUM
inlawrev-3749	66	9	f.3d	f.3d	NUM
inlawrev-3749	66	10	738	738	NUM
inlawrev-3749	66	11	,	,	PUNCT
inlawrev-3749	66	12	746	746	NUM
inlawrev-3749	66	13	(	(	PUNCT
inlawrev-3749	66	14	6th	6th	ADJ
inlawrev-3749	66	15	cir	cir	NOUN
inlawrev-3749	66	16	.	.	PUNCT
inlawrev-3749	66	17	2004	2004	NUM
inlawrev-3749	66	18	)	)	PUNCT
inlawrev-3749	66	19	,	,	PUNCT
inlawrev-3749	66	20	cert	cert	NOUN
inlawrev-3749	66	21	,	,	PUNCT
inlawrev-3749	66	22	granted	grant	VERB
inlawrev-3749	66	23	,	,	PUNCT
inlawrev-3749	66	24	73	73	NUM
inlawrev-3749	66	25	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	66	26	.	.	PROPN
inlawrev-3749	67	1	3751	3751	NUM
inlawrev-3749	67	2	(	(	PUNCT
inlawrev-3749	67	3	u.s	u.s	PROPN
inlawrev-3749	67	4	.	.	PROPN
inlawrev-3749	67	5	sept	sept	PROPN
inlawrev-3749	67	6	.	.	PROPN
inlawrev-3749	67	7	27	27	NUM
inlawrev-3749	67	8	,	,	PUNCT
inlawrev-3749	67	9	2005	2005	NUM
inlawrev-3749	67	10	)	)	PUNCT
inlawrev-3749	67	11	(	(	PUNCT
inlawrev-3749	67	12	no	no	INTJ
inlawrev-3749	67	13	.	.	NOUN
inlawrev-3749	67	14	04	04	NUM
inlawrev-3749	67	15	-	-	SYM
inlawrev-3749	67	16	1704	1704	NUM
inlawrev-3749	67	17	)	)	PUNCT
inlawrev-3749	67	18	.	.	PUNCT
inlawrev-3749	68	1	16	16	NUM
inlawrev-3749	68	2	.	.	PUNCT
inlawrev-3749	69	1	hellerstein	hellerstein	PROPN
inlawrev-3749	69	2	,	,	PUNCT
inlawrev-3749	69	3	supra	supra	PROPN
inlawrev-3749	69	4	note	note	NOUN
inlawrev-3749	69	5	4	4	NUM
inlawrev-3749	69	6	,	,	PUNCT
inlawrev-3749	69	7	at	at	ADP
inlawrev-3749	69	8	4	4	NUM
inlawrev-3749	69	9	1	1	NUM
inlawrev-3749	69	10	3	3	NUM
inlawrev-3749	69	11	.	.	PUNCT
inlawrev-3749	70	1	17	17	NUM
inlawrev-3749	70	2	.	.	PUNCT
inlawrev-3749	71	1	see	see	VERB
inlawrev-3749	71	2	generally	generally	ADV
inlawrev-3749	71	3	schaefer	schaefer	NOUN
inlawrev-3749	71	4	,	,	PUNCT
inlawrev-3749	71	5	supra	supra	PROPN
inlawrev-3749	71	6	note	note	PROPN
inlawrev-3749	71	7	1	1	NUM
inlawrev-3749	71	8	,	,	PUNCT
inlawrev-3749	71	9	at	at	ADP
inlawrev-3749	71	10	342	342	NUM
inlawrev-3749	71	11	(	(	PUNCT
inlawrev-3749	71	12	concluding	conclude	VERB
inlawrev-3749	71	13	"	"	PUNCT
inlawrev-3749	71	14	[	[	X
inlawrev-3749	71	15	e]ach	e]ach	NOUN
inlawrev-3749	71	16	state	state	NOUN
inlawrev-3749	71	17	would	would	AUX
inlawrev-3749	71	18	be	be	AUX
inlawrev-3749	71	19	better	well	ADJ
inlawrev-3749	71	20	off	off	ADV
inlawrev-3749	71	21	if	if	SCONJ
inlawrev-3749	71	22	its	its	PRON
inlawrev-3749	71	23	ability	ability	NOUN
inlawrev-3749	71	24	to	to	PART
inlawrev-3749	71	25	grant	grant	VERB
inlawrev-3749	71	26	investment	investment	NOUN
inlawrev-3749	71	27	attraction	attraction	NOUN
inlawrev-3749	71	28	subsidies	subsidy	NOUN
inlawrev-3749	71	29	was	be	AUX
inlawrev-3749	71	30	limited	limit	VERB
inlawrev-3749	71	31	[	[	X
inlawrev-3749	71	32	,	,	PUNCT
inlawrev-3749	71	33	]	]	X
inlawrev-3749	71	34	"	"	PUNCT
inlawrev-3749	71	35	though	though	SCONJ
inlawrev-3749	71	36	no	no	DET
inlawrev-3749	71	37	state	state	NOUN
inlawrev-3749	71	38	"	"	PUNCT
inlawrev-3749	71	39	wants	want	VERB
inlawrev-3749	71	40	to	to	PART
inlawrev-3749	71	41	unilaterally	unilaterally	ADV
inlawrev-3749	71	42	disarm	disarm	VERB
inlawrev-3749	71	43	"	"	PUNCT
inlawrev-3749	71	44	and	and	CCONJ
inlawrev-3749	71	45	incur	incur	VERB
inlawrev-3749	71	46	the	the	DET
inlawrev-3749	71	47	result	result	NOUN
inlawrev-3749	71	48	)	)	PUNCT
inlawrev-3749	71	49	.	.	PUNCT
inlawrev-3749	72	1	18	18	NUM
inlawrev-3749	72	2	.	.	X
inlawrev-3749	72	3	enrich	enrich	PROPN
inlawrev-3749	72	4	,	,	PUNCT
inlawrev-3749	72	5	supra	supra	PROPN
inlawrev-3749	72	6	note	note	NOUN
inlawrev-3749	72	7	2	2	NUM
inlawrev-3749	72	8	,	,	PUNCT
inlawrev-3749	72	9	at	at	ADP
inlawrev-3749	72	10	380	380	NUM
inlawrev-3749	72	11	.	.	PUNCT
inlawrev-3749	73	1	but	but	CCONJ
inlawrev-3749	73	2	cf	cf	INTJ
inlawrev-3749	73	3	.	.	PUNCT
inlawrev-3749	74	1	richard	richard	PROPN
inlawrev-3749	74	2	l.	l.	PROPN
inlawrev-3749	74	3	revesz	revesz	PROPN
inlawrev-3749	74	4	,	,	PUNCT
inlawrev-3749	74	5	rehabilitating	rehabilitate	VERB
inlawrev-3749	74	6	interstate	interstate	ADJ
inlawrev-3749	74	7	competition	competition	NOUN
inlawrev-3749	74	8	:	:	PUNCT
inlawrev-3749	74	9	rethinking	rethink	VERB
inlawrev-3749	74	10	the	the	DET
inlawrev-3749	74	11	"	"	PUNCT
inlawrev-3749	74	12	race	race	NOUN
inlawrev-3749	74	13	-	-	PUNCT
inlawrev-3749	74	14	to	to	ADP
inlawrev-3749	74	15	-	-	PUNCT
inlawrev-3749	74	16	the	the	DET
inlawrev-3749	74	17	-	-	PUNCT
inlawrev-3749	74	18	bottom	bottom	NOUN
inlawrev-3749	74	19	"	"	PUNCT
inlawrev-3749	74	20	rationale	rationale	NOUN
inlawrev-3749	74	21	for	for	ADP
inlawrev-3749	74	22	federal	federal	ADJ
inlawrev-3749	74	23	environmental	environmental	ADJ
inlawrev-3749	74	24	regulation	regulation	NOUN
inlawrev-3749	74	25	,	,	PUNCT
inlawrev-3749	74	26	67	67	NUM
inlawrev-3749	74	27	n.y.u	n.y.u	NOUN
inlawrev-3749	74	28	.	.	PUNCT
inlawrev-3749	75	1	l.	l.	PROPN
inlawrev-3749	75	2	rev	rev	PROPN
inlawrev-3749	75	3	.	.	PROPN
inlawrev-3749	75	4	1210	1210	NUM
inlawrev-3749	75	5	,	,	PUNCT
inlawrev-3749	75	6	1236	1236	NUM
inlawrev-3749	75	7	-	-	SYM
inlawrev-3749	75	8	42	42	NUM
inlawrev-3749	75	9	(	(	PUNCT
inlawrev-3749	75	10	1992	1992	NUM
inlawrev-3749	75	11	)	)	PUNCT
inlawrev-3749	75	12	.	.	PUNCT
inlawrev-3749	76	1	1	1	NUM
inlawrev-3749	76	2	9	9	NUM
inlawrev-3749	76	3	.	.	PUNCT
inlawrev-3749	77	1	james	james	PROPN
inlawrev-3749	77	2	r.	r.	PROPN
inlawrev-3749	77	3	rogers	rogers	PROPN
inlawrev-3749	77	4	,	,	PUNCT
inlawrev-3749	77	5	the	the	DET
inlawrev-3749	77	6	effectiveness	effectiveness	NOUN
inlawrev-3749	77	7	and	and	CCONJ
inlawrev-3749	77	8	constitutionality	constitutionality	NOUN
inlawrev-3749	77	9	ofstate	ofstate	NOUN
inlawrev-3749	77	10	tax	tax	NOUN
inlawrev-3749	77	11	incentive	incentive	NOUN
inlawrev-3749	77	12	policies	policy	NOUN
inlawrev-3749	77	13	for	for	ADP
inlawrev-3749	77	14	locating	locate	VERB
inlawrev-3749	77	15	business	business	NOUN
inlawrev-3749	77	16	:	:	PUNCT
inlawrev-3749	77	17	a	a	DET
inlawrev-3749	77	18	simple	simple	ADJ
inlawrev-3749	77	19	game	game	NOUN
inlawrev-3749	77	20	theoretic	theoretic	NOUN
inlawrev-3749	77	21	analysis	analysis	NOUN
inlawrev-3749	77	22	,	,	PUNCT
inlawrev-3749	77	23	53	53	NUM
inlawrev-3749	77	24	tax	tax	NOUN
inlawrev-3749	77	25	law	law	NOUN
inlawrev-3749	77	26	.	.	PUNCT
inlawrev-3749	78	1	431	431	NUM
inlawrev-3749	78	2	,	,	PUNCT
inlawrev-3749	78	3	431	431	NUM
inlawrev-3749	78	4	(	(	PUNCT
inlawrev-3749	78	5	2000	2000	NUM
inlawrev-3749	78	6	)	)	PUNCT
inlawrev-3749	78	7	.	.	PUNCT
inlawrev-3749	79	1	20	20	NUM
inlawrev-3749	79	2	.	.	PUNCT
inlawrev-3749	80	1	clayton	clayton	PROPN
inlawrev-3749	80	2	p.	p.	PROPN
inlawrev-3749	80	3	gillette	gillette	PROPN
inlawrev-3749	80	4	,	,	PUNCT
inlawrev-3749	80	5	business	business	NOUN
inlawrev-3749	80	6	incentives	incentive	NOUN
inlawrev-3749	80	7	,	,	PUNCT
inlawrev-3749	80	8	interstate	interstate	ADJ
inlawrev-3749	80	9	competition	competition	NOUN
inlawrev-3749	80	10	,	,	PUNCT
inlawrev-3749	80	11	and	and	CCONJ
inlawrev-3749	80	12	the	the	DET
inlawrev-3749	80	13	commerce	commerce	NOUN
inlawrev-3749	80	14	clause	clause	NOUN
inlawrev-3749	80	15	,	,	PUNCT
inlawrev-3749	80	16	82	82	NUM
inlawrev-3749	80	17	minn	minn	PROPN
inlawrev-3749	80	18	.	.	PUNCT
inlawrev-3749	81	1	l.	l.	PROPN
inlawrev-3749	81	2	rev	rev	PROPN
inlawrev-3749	81	3	.	.	PROPN
inlawrev-3749	81	4	447	447	NUM
inlawrev-3749	81	5	,	,	PUNCT
inlawrev-3749	81	6	448	448	NUM
inlawrev-3749	81	7	(	(	PUNCT
inlawrev-3749	81	8	1997	1997	NUM
inlawrev-3749	81	9	)	)	PUNCT
inlawrev-3749	81	10	;	;	PUNCT
inlawrev-3749	81	11	see	see	VERB
inlawrev-3749	81	12	also	also	ADV
inlawrev-3749	81	13	daniel	daniel	PROPN
inlawrev-3749	81	14	p.	p.	PROPN
inlawrev-3749	81	15	petrov	petrov	PROPN
inlawrev-3749	81	16	,	,	PUNCT
inlawrev-3749	81	17	note	note	NOUN
inlawrev-3749	81	18	,	,	PUNCT
inlawrev-3749	81	19	prisoners	prisoner	VERB
inlawrev-3749	81	20	no	no	PRON
inlawrev-3749	81	21	more	more	ADJ
inlawrev-3749	81	22	:	:	PUNCT
inlawrev-3749	81	23	state	state	NOUN
inlawrev-3749	81	24	investment	investment	NOUN
inlawrev-3749	81	25	relocation	relocation	NOUN
inlawrev-3749	81	26	incentives	incentive	NOUN
inlawrev-3749	81	27	and	and	CCONJ
inlawrev-3749	81	28	the	the	DET
inlawrev-3749	81	29	prisoners	prisoner	NOUN
inlawrev-3749	81	30	'	'	PART
inlawrev-3749	81	31	dilemma	dilemma	NOUN
inlawrev-3749	81	32	,	,	PUNCT
inlawrev-3749	81	33	33	33	NUM
inlawrev-3749	81	34	case	case	NOUN
inlawrev-3749	81	35	w.	w.	NOUN
inlawrev-3749	81	36	res	res	PROPN
inlawrev-3749	81	37	.	.	PUNCT
inlawrev-3749	82	1	j.	j.	PROPN
inlawrev-3749	82	2	int'l	int'l	PROPN
inlawrev-3749	82	3	l.	l.	PROPN
inlawrev-3749	82	4	71	71	NUM
inlawrev-3749	82	5	,	,	PUNCT
inlawrev-3749	82	6	104	104	NUM
inlawrev-3749	82	7	-	-	SYM
inlawrev-3749	82	8	10	10	NUM
inlawrev-3749	82	9	(	(	PUNCT
inlawrev-3749	82	10	2001	2001	NUM
inlawrev-3749	82	11	)	)	PUNCT
inlawrev-3749	82	12	(	(	PUNCT
inlawrev-3749	82	13	contending	contend	VERB
inlawrev-3749	82	14	that	that	SCONJ
inlawrev-3749	82	15	the	the	DET
inlawrev-3749	82	16	prisoners	prisoner	NOUN
inlawrev-3749	82	17	'	'	PART
inlawrev-3749	82	18	dilemma	dilemma	NOUN
inlawrev-3749	82	19	must	must	AUX
inlawrev-3749	82	20	be	be	AUX
inlawrev-3749	82	21	adjusted	adjust	VERB
inlawrev-3749	82	22	for	for	ADP
inlawrev-3749	82	23	complexities	complexity	NOUN
inlawrev-3749	82	24	and	and	CCONJ
inlawrev-3749	82	25	justifications	justification	NOUN
inlawrev-3749	82	26	for	for	ADP
inlawrev-3749	82	27	relocation	relocation	NOUN
inlawrev-3749	82	28	incentives	incentive	NOUN
inlawrev-3749	82	29	)	)	PUNCT
inlawrev-3749	82	30	.	.	PUNCT
inlawrev-3749	83	1	21	21	NUM
inlawrev-3749	83	2	.	.	X
inlawrev-3749	83	3	386	386	NUM
inlawrev-3749	83	4	f.3d	f.3d	NUM
inlawrev-3749	83	5	738	738	NUM
inlawrev-3749	83	6	,	,	PUNCT
inlawrev-3749	83	7	742	742	NUM
inlawrev-3749	83	8	-	-	SYM
inlawrev-3749	83	9	48	48	NUM
inlawrev-3749	83	10	(	(	PUNCT
inlawrev-3749	83	11	6th	6th	ADJ
inlawrev-3749	83	12	cir	cir	NOUN
inlawrev-3749	83	13	.	.	PUNCT
inlawrev-3749	83	14	2004	2004	NUM
inlawrev-3749	83	15	)	)	PUNCT
inlawrev-3749	83	16	,	,	PUNCT
inlawrev-3749	83	17	cert	cert	NOUN
inlawrev-3749	83	18	,	,	PUNCT
inlawrev-3749	83	19	granted	grant	VERB
inlawrev-3749	83	20	,	,	PUNCT
inlawrev-3749	83	21	73	73	NUM
inlawrev-3749	83	22	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	83	23	.	.	PROPN
inlawrev-3749	84	1	3751	3751	NUM
inlawrev-3749	84	2	(	(	PUNCT
inlawrev-3749	84	3	u.s	u.s	PROPN
inlawrev-3749	84	4	.	.	PROPN
inlawrev-3749	84	5	sept	sept	PROPN
inlawrev-3749	84	6	.	.	PROPN
inlawrev-3749	84	7	27	27	NUM
inlawrev-3749	84	8	,	,	PUNCT
inlawrev-3749	84	9	2005	2005	NUM
inlawrev-3749	84	10	)	)	PUNCT
inlawrev-3749	84	11	(	(	PUNCT
inlawrev-3749	84	12	no	no	INTJ
inlawrev-3749	84	13	.	.	NOUN
inlawrev-3749	84	14	04	04	NUM
inlawrev-3749	84	15	-	-	SYM
inlawrev-3749	84	16	1704	1704	NUM
inlawrev-3749	84	17	)	)	PUNCT
inlawrev-3749	84	18	.	.	PUNCT
inlawrev-3749	85	1	22	22	NUM
inlawrev-3749	85	2	.	.	PUNCT
inlawrev-3749	86	1	i	i	PRON
inlawrev-3749	86	2	d.	d.	PROPN
inlawrev-3749	86	3	at	at	ADP
inlawrev-3749	86	4	146	146	NUM
inlawrev-3749	86	5	.	.	PUNCT
inlawrev-3749	86	6	23	23	NUM
inlawrev-3749	86	7	.	.	PUNCT
inlawrev-3749	87	1	mat	mat	NOUN
inlawrev-3749	87	2	748	748	NUM
inlawrev-3749	87	3	.	.	NOUN
inlawrev-3749	87	4	1	1	NUM
inlawrev-3749	87	5	80	80	NUM
inlawrev-3749	87	6	indiana	indiana	PROPN
inlawrev-3749	87	7	law	law	NOUN
inlawrev-3749	87	8	review	review	NOUN
inlawrev-3749	88	1	[	[	X
inlawrev-3749	88	2	vol	vol	NOUN
inlawrev-3749	88	3	.	.	PUNCT
inlawrev-3749	88	4	39	39	NUM
inlawrev-3749	88	5	:	:	SYM
inlawrev-3749	88	6	1	1	NUM
inlawrev-3749	88	7	77	77	NUM
inlawrev-3749	88	8	tax	tax	NOUN
inlawrev-3749	88	9	credit	credit	NOUN
inlawrev-3749	88	10	.	.	PUNCT
inlawrev-3749	89	1	part	part	NOUN
inlawrev-3749	89	2	iv	iv	NOUN
inlawrev-3749	89	3	of	of	ADP
inlawrev-3749	89	4	this	this	DET
inlawrev-3749	89	5	note	note	NOUN
inlawrev-3749	89	6	evaluates	evaluate	VERB
inlawrev-3749	89	7	how	how	SCONJ
inlawrev-3749	89	8	other	other	ADJ
inlawrev-3749	89	9	economic	economic	ADJ
inlawrev-3749	89	10	development	development	NOUN
inlawrev-3749	89	11	tax	tax	NOUN
inlawrev-3749	89	12	incentives	incentive	NOUN
inlawrev-3749	89	13	,	,	PUNCT
inlawrev-3749	89	14	including	include	VERB
inlawrev-3749	89	15	subsidies	subsidy	NOUN
inlawrev-3749	89	16	,	,	PUNCT
inlawrev-3749	89	17	fare	fare	NOUN
inlawrev-3749	89	18	based	base	VERB
inlawrev-3749	89	19	on	on	ADP
inlawrev-3749	89	20	the	the	DET
inlawrev-3749	89	21	broad	broad	ADJ
inlawrev-3749	89	22	interpretation	interpretation	NOUN
inlawrev-3749	89	23	by	by	ADP
inlawrev-3749	89	24	the	the	DET
inlawrev-3749	89	25	sixth	sixth	ADJ
inlawrev-3749	89	26	circuit	circuit	NOUN
inlawrev-3749	89	27	oftax	oftax	NOUN
inlawrev-3749	89	28	incentives	incentive	VERB
inlawrev-3749	89	29	that	that	PRON
inlawrev-3749	89	30	burden	burden	VERB
inlawrev-3749	89	31	interstate	interstate	ADJ
inlawrev-3749	89	32	commerce	commerce	NOUN
inlawrev-3749	89	33	.	.	PUNCT
inlawrev-3749	90	1	notwithstanding	notwithstanding	ADP
inlawrev-3749	90	2	the	the	DET
inlawrev-3749	90	3	broad	broad	ADJ
inlawrev-3749	90	4	interpretation	interpretation	NOUN
inlawrev-3749	90	5	by	by	ADP
inlawrev-3749	90	6	the	the	DET
inlawrev-3749	90	7	sixth	sixth	ADJ
inlawrev-3749	90	8	circuit	circuit	NOUN
inlawrev-3749	90	9	,	,	PUNCT
inlawrev-3749	90	10	many	many	ADJ
inlawrev-3749	90	11	ofthese	ofthese	ADJ
inlawrev-3749	90	12	incentives	incentive	NOUN
inlawrev-3749	90	13	should	should	AUX
inlawrev-3749	90	14	still	still	ADV
inlawrev-3749	90	15	pass	pass	VERB
inlawrev-3749	90	16	constitutional	constitutional	ADJ
inlawrev-3749	90	17	scrutiny	scrutiny	NOUN
inlawrev-3749	90	18	.	.	PUNCT
inlawrev-3749	91	1	finally	finally	ADV
inlawrev-3749	91	2	,	,	PUNCT
inlawrev-3749	91	3	the	the	DET
inlawrev-3749	91	4	conclusion	conclusion	NOUN
inlawrev-3749	91	5	ofthis	ofthis	ADJ
inlawrev-3749	91	6	note	note	NOUN
inlawrev-3749	91	7	addresses	address	NOUN
inlawrev-3749	91	8	which	which	DET
inlawrev-3749	91	9	state	state	NOUN
inlawrev-3749	91	10	tax	tax	NOUN
inlawrev-3749	91	11	incentives	incentive	NOUN
inlawrev-3749	91	12	,	,	PUNCT
inlawrev-3749	91	13	if	if	SCONJ
inlawrev-3749	91	14	challenged	challenge	VERB
inlawrev-3749	91	15	,	,	PUNCT
inlawrev-3749	91	16	should	should	AUX
inlawrev-3749	91	17	be	be	AUX
inlawrev-3749	91	18	upheld	uphold	VERB
inlawrev-3749	91	19	and	and	CCONJ
inlawrev-3749	91	20	why	why	SCONJ
inlawrev-3749	91	21	.	.	PUNCT
inlawrev-3749	92	1	i.	i.	PROPN
inlawrev-3749	92	2	dormant	dormant	PROPN
inlawrev-3749	92	3	commerce	commerce	PROPN
inlawrev-3749	92	4	clause	clause	NOUN
inlawrev-3749	92	5	cases	case	VERB
inlawrev-3749	92	6	the	the	DET
inlawrev-3749	92	7	commerce	commerce	PROPN
inlawrev-3749	92	8	clause	clause	PROPN
inlawrev-3749	92	9	ofthe	ofthe	PROPN
inlawrev-3749	92	10	united	united	PROPN
inlawrev-3749	92	11	states	states	PROPN
inlawrev-3749	92	12	constitution	constitution	PROPN
inlawrev-3749	92	13	provides	provide	VERB
inlawrev-3749	92	14	in	in	ADP
inlawrev-3749	92	15	part	part	NOUN
inlawrev-3749	92	16	that	that	SCONJ
inlawrev-3749	92	17	"	"	PUNCT
inlawrev-3749	92	18	congress	congress	PROPN
inlawrev-3749	92	19	shall	shall	AUX
inlawrev-3749	92	20	have	have	VERB
inlawrev-3749	92	21	power	power	NOUN
inlawrev-3749	92	22	.	.	PUNCT
inlawrev-3749	92	23	.	.	PUNCT
inlawrev-3749	92	24	.	.	PUNCT
inlawrev-3749	93	1	[	[	X
inlawrev-3749	93	2	t]o	t]o	AUX
inlawrev-3749	93	3	regulate	regulate	VERB
inlawrev-3749	93	4	[	[	X
inlawrev-3749	93	5	c]ommerce	c]ommerce	NOUN
inlawrev-3749	93	6	.	.	PUNCT
inlawrev-3749	93	7	.	.	PUNCT
inlawrev-3749	93	8	.	.	PUNCT
inlawrev-3749	94	1	among	among	ADP
inlawrev-3749	94	2	the	the	DET
inlawrev-3749	94	3	several	several	ADJ
inlawrev-3749	94	4	states	state	NOUN
inlawrev-3749	94	5	.	.	PUNCT
inlawrev-3749	94	6	.	.	PUNCT
inlawrev-3749	94	7	.	.	PUNCT
inlawrev-3749	94	8	.	.	PUNCT
inlawrev-3749	94	9	"	"	PUNCT
inlawrev-3749	95	1	24	24	NUM
inlawrev-3749	95	2	thus	thus	ADV
inlawrev-3749	95	3	,	,	PUNCT
inlawrev-3749	95	4	the	the	DET
inlawrev-3749	95	5	constitution	constitution	NOUN
inlawrev-3749	95	6	explicitly	explicitly	ADV
inlawrev-3749	95	7	gives	give	VERB
inlawrev-3749	95	8	congress	congress	PROPN
inlawrev-3749	95	9	the	the	DET
inlawrev-3749	95	10	power	power	NOUN
inlawrev-3749	95	11	to	to	PART
inlawrev-3749	95	12	regulate	regulate	VERB
inlawrev-3749	95	13	commerce	commerce	NOUN
inlawrev-3749	95	14	between	between	ADP
inlawrev-3749	95	15	states	state	NOUN
inlawrev-3749	95	16	.	.	PUNCT
inlawrev-3749	96	1	even	even	ADV
inlawrev-3749	96	2	though	though	SCONJ
inlawrev-3749	96	3	the	the	DET
inlawrev-3749	96	4	commerce	commerce	NOUN
inlawrev-3749	96	5	clause	clause	NOUN
inlawrev-3749	96	6	is	be	AUX
inlawrev-3749	96	7	phrased	phrase	VERB
inlawrev-3749	96	8	as	as	ADP
inlawrev-3749	96	9	a	a	DET
inlawrev-3749	96	10	grant	grant	NOUN
inlawrev-3749	96	11	ofregulatory	ofregulatory	ADJ
inlawrev-3749	96	12	power	power	NOUN
inlawrev-3749	96	13	,	,	PUNCT
inlawrev-3749	96	14	justice	justice	PROPN
inlawrev-3749	96	15	scalia	scalia	PROPN
inlawrev-3749	96	16	noted	note	VERB
inlawrev-3749	96	17	in	in	ADP
inlawrev-3749	96	18	new	new	ADJ
inlawrev-3749	96	19	energy	energy	PROPN
inlawrev-3749	96	20	co.	co.	PROPN
inlawrev-3749	96	21	ofindiana	ofindiana	PROPN
inlawrev-3749	96	22	v.	v.	ADP
inlawrev-3749	96	23	limbach	limbach	PROPN
inlawrev-3749	96	24	25	25	NUM
inlawrev-3749	96	25	that	that	SCONJ
inlawrev-3749	96	26	it	it	PRON
inlawrev-3749	96	27	has	have	AUX
inlawrev-3749	96	28	long	long	ADV
inlawrev-3749	96	29	been	be	AUX
inlawrev-3749	96	30	accepted	accept	VERB
inlawrev-3749	96	31	that	that	SCONJ
inlawrev-3749	96	32	the	the	DET
inlawrev-3749	96	33	commerce	commerce	NOUN
inlawrev-3749	96	34	clause	clause	NOUN
inlawrev-3749	96	35	also	also	ADV
inlawrev-3749	96	36	directly	directly	ADV
inlawrev-3749	96	37	limits	limit	VERB
inlawrev-3749	96	38	the	the	DET
inlawrev-3749	96	39	power	power	NOUN
inlawrev-3749	96	40	of	of	ADP
inlawrev-3749	96	41	the	the	DET
inlawrev-3749	96	42	states	state	NOUN
inlawrev-3749	96	43	to	to	PART
inlawrev-3749	96	44	discriminate	discriminate	VERB
inlawrev-3749	96	45	against	against	ADP
inlawrev-3749	96	46	interstate	interstate	ADJ
inlawrev-3749	96	47	commerce	commerce	NOUN
inlawrev-3749	96	48	and	and	CCONJ
inlawrev-3749	96	49	"	"	PUNCT
inlawrev-3749	96	50	[	[	X
inlawrev-3749	96	51	t]hus	t]hus	NOUN
inlawrev-3749	96	52	,	,	PUNCT
inlawrev-3749	96	53	state	state	NOUN
inlawrev-3749	96	54	statutes	statute	NOUN
inlawrev-3749	96	55	that	that	PRON
inlawrev-3749	96	56	clearly	clearly	ADV
inlawrev-3749	96	57	discriminate	discriminate	VERB
inlawrev-3749	96	58	against	against	ADP
inlawrev-3749	96	59	interstate	interstate	ADJ
inlawrev-3749	96	60	commerce	commerce	NOUN
inlawrev-3749	96	61	are	be	AUX
inlawrev-3749	96	62	routinely	routinely	ADV
inlawrev-3749	96	63	struck	strike	VERB
inlawrev-3749	96	64	down	down	ADP
inlawrev-3749	96	65	.	.	PUNCT
inlawrev-3749	97	1	"26	"26	X
inlawrev-3749	98	1	this	this	DET
inlawrev-3749	98	2	"	"	PUNCT
inlawrev-3749	98	3	negative	negative	ADJ
inlawrev-3749	98	4	"	"	PUNCT
inlawrev-3749	98	5	aspect	aspect	NOUN
inlawrev-3749	98	6	is	be	AUX
inlawrev-3749	98	7	also	also	ADV
inlawrev-3749	98	8	referred	refer	VERB
inlawrev-3749	98	9	to	to	ADP
inlawrev-3749	98	10	as	as	SCONJ
inlawrev-3749	98	11	the	the	DET
inlawrev-3749	98	12	"	"	PUNCT
inlawrev-3749	98	13	dormant	dormant	ADJ
inlawrev-3749	98	14	"	"	PUNCT
inlawrev-3749	98	15	commerce	commerce	NOUN
inlawrev-3749	98	16	clause.27	clause.27	NOUN
inlawrev-3749	98	17	"	"	PUNCT
inlawrev-3749	98	18	the	the	DET
inlawrev-3749	98	19	policy	policy	NOUN
inlawrev-3749	98	20	behind	behind	ADP
inlawrev-3749	98	21	this	this	DET
inlawrev-3749	98	22	doctrine	doctrine	NOUN
inlawrev-3749	98	23	is	be	AUX
inlawrev-3749	98	24	simple	simple	ADJ
inlawrev-3749	98	25	:	:	PUNCT
inlawrev-3749	98	26	to	to	PART
inlawrev-3749	98	27	prevent	prevent	VERB
inlawrev-3749	98	28	the	the	DET
inlawrev-3749	98	29	states	state	NOUN
inlawrev-3749	98	30	—	—	PUNCT
inlawrev-3749	98	31	in	in	ADP
inlawrev-3749	98	32	the	the	DET
inlawrev-3749	98	33	absence	absence	NOUN
inlawrev-3749	98	34	of	of	ADP
inlawrev-3749	98	35	congressional	congressional	ADJ
inlawrev-3749	98	36	action	action	NOUN
inlawrev-3749	98	37	—	—	PUNCT
inlawrev-3749	98	38	from	from	ADP
inlawrev-3749	98	39	creating	create	VERB
inlawrev-3749	98	40	insurmountable	insurmountable	ADJ
inlawrev-3749	98	41	barriers	barrier	NOUN
inlawrev-3749	98	42	among	among	ADP
inlawrev-3749	98	43	themselves	themselves	PRON
inlawrev-3749	98	44	,	,	PUNCT
inlawrev-3749	98	45	thereby	thereby	ADV
inlawrev-3749	98	46	eradicating	eradicate	VERB
inlawrev-3749	98	47	the	the	DET
inlawrev-3749	98	48	unity	unity	NOUN
inlawrev-3749	98	49	that	that	PRON
inlawrev-3749	98	50	the	the	DET
inlawrev-3749	98	51	framers	framer	NOUN
inlawrev-3749	98	52	of	of	ADP
inlawrev-3749	98	53	our	our	PRON
inlawrev-3749	98	54	constitution	constitution	NOUN
inlawrev-3749	98	55	strove	strove	VERB
inlawrev-3749	98	56	to	to	PART
inlawrev-3749	98	57	create	create	VERB
inlawrev-3749	98	58	.	.	PUNCT
inlawrev-3749	98	59	"	"	PUNCT
inlawrev-3749	99	1	28	28	NUM
inlawrev-3749	99	2	justice	justice	PROPN
inlawrev-3749	99	3	cardozo	cardozo	PROPN
inlawrev-3749	99	4	noted	note	VERB
inlawrev-3749	99	5	that	that	SCONJ
inlawrev-3749	99	6	"	"	PUNCT
inlawrev-3749	99	7	[	[	X
inlawrev-3749	99	8	the	the	DET
inlawrev-3749	99	9	constitution	constitution	NOUN
inlawrev-3749	99	10	]	]	PUNCT
inlawrev-3749	99	11	was	be	AUX
inlawrev-3749	99	12	framed	frame	VERB
inlawrev-3749	99	13	upon	upon	SCONJ
inlawrev-3749	99	14	the	the	DET
inlawrev-3749	99	15	theory	theory	NOUN
inlawrev-3749	99	16	that	that	SCONJ
inlawrev-3749	99	17	the	the	DET
inlawrev-3749	99	18	peoples	people	NOUN
inlawrev-3749	99	19	ofthe	ofthe	VERB
inlawrev-3749	99	20	several	several	ADJ
inlawrev-3749	99	21	states	state	NOUN
inlawrev-3749	99	22	must	must	AUX
inlawrev-3749	99	23	sink	sink	VERB
inlawrev-3749	99	24	or	or	CCONJ
inlawrev-3749	99	25	swim	swim	VERB
inlawrev-3749	99	26	together	together	ADV
inlawrev-3749	99	27	,	,	PUNCT
inlawrev-3749	99	28	and	and	CCONJ
inlawrev-3749	99	29	that	that	SCONJ
inlawrev-3749	99	30	in	in	ADP
inlawrev-3749	99	31	the	the	DET
inlawrev-3749	99	32	long	long	ADJ
inlawrev-3749	99	33	run	run	NOUN
inlawrev-3749	99	34	prosperity	prosperity	NOUN
inlawrev-3749	99	35	and	and	CCONJ
inlawrev-3749	99	36	salvation	salvation	NOUN
inlawrev-3749	99	37	are	be	AUX
inlawrev-3749	99	38	in	in	ADP
inlawrev-3749	99	39	union	union	NOUN
inlawrev-3749	99	40	and	and	CCONJ
inlawrev-3749	99	41	not	not	PART
inlawrev-3749	99	42	division	division	NOUN
inlawrev-3749	99	43	.	.	PUNCT
inlawrev-3749	99	44	"	"	PUNCT
inlawrev-3749	100	1	29	29	NUM
inlawrev-3749	100	2	following	follow	VERB
inlawrev-3749	100	3	is	be	AUX
inlawrev-3749	100	4	a	a	DET
inlawrev-3749	100	5	summary	summary	NOUN
inlawrev-3749	100	6	ofrecent	ofrecent	NOUN
inlawrev-3749	100	7	cases	case	NOUN
inlawrev-3749	100	8	decided	decide	VERB
inlawrev-3749	100	9	by	by	ADP
inlawrev-3749	100	10	the	the	DET
inlawrev-3749	100	11	court	court	NOUN
inlawrev-3749	100	12	in	in	ADP
inlawrev-3749	100	13	which	which	PRON
inlawrev-3749	100	14	state	state	NOUN
inlawrev-3749	100	15	taxes	taxis	NOUN
inlawrev-3749	100	16	raised	raise	VERB
inlawrev-3749	100	17	a	a	DET
inlawrev-3749	100	18	dormant	dormant	ADJ
inlawrev-3749	100	19	commerce	commerce	NOUN
inlawrev-3749	100	20	clause	clause	NOUN
inlawrev-3749	100	21	issue	issue	NOUN
inlawrev-3749	100	22	.	.	PUNCT
inlawrev-3749	101	1	a.	a.	PROPN
inlawrev-3749	101	2	boston	boston	PROPN
inlawrev-3749	101	3	stock	stock	PROPN
inlawrev-3749	101	4	exchange	exchange	PROPN
inlawrev-3749	101	5	v.	v.	ADP
inlawrev-3749	101	6	state	state	PROPN
inlawrev-3749	101	7	tax	tax	NOUN
inlawrev-3749	101	8	commission	commission	PROPN
inlawrev-3749	101	9	in	in	ADP
inlawrev-3749	101	10	boston	boston	PROPN
inlawrev-3749	101	11	stockexchange	stockexchange	PROPN
inlawrev-3749	101	12	v.	v.	ADP
inlawrev-3749	101	13	state	state	PROPN
inlawrev-3749	101	14	tax	tax	NOUN
inlawrev-3749	101	15	commission	commission	PROPN
inlawrev-3749	101	16	?	?	PUNCT
inlawrev-3749	102	1	the	the	DET
inlawrev-3749	102	2	court	court	NOUN
inlawrev-3749	102	3	struck	strike	VERB
inlawrev-3749	102	4	down	down	ADP
inlawrev-3749	102	5	a	a	DET
inlawrev-3749	102	6	new	new	PROPN
inlawrev-3749	102	7	york	york	PROPN
inlawrev-3749	102	8	statute	statute	NOUN
inlawrev-3749	102	9	that	that	PRON
inlawrev-3749	102	10	imposed	impose	VERB
inlawrev-3749	102	11	a	a	DET
inlawrev-3749	102	12	higher	high	ADJ
inlawrev-3749	102	13	tax	tax	NOUN
inlawrev-3749	102	14	on	on	ADP
inlawrev-3749	102	15	transfers	transfer	NOUN
inlawrev-3749	102	16	of	of	ADP
inlawrev-3749	102	17	stock	stock	NOUN
inlawrev-3749	102	18	that	that	PRON
inlawrev-3749	102	19	occurred	occur	VERB
inlawrev-3749	102	20	outside	outside	ADP
inlawrev-3749	102	21	the	the	DET
inlawrev-3749	102	22	state	state	NOUN
inlawrev-3749	102	23	than	than	ADP
inlawrev-3749	102	24	on	on	ADP
inlawrev-3749	102	25	transfers	transfer	NOUN
inlawrev-3749	102	26	which	which	PRON
inlawrev-3749	102	27	involved	involve	VERB
inlawrev-3749	102	28	a	a	DET
inlawrev-3749	102	29	sale	sale	NOUN
inlawrev-3749	102	30	within	within	ADP
inlawrev-3749	102	31	the	the	DET
inlawrev-3749	102	32	state	state	NOUN
inlawrev-3749	102	33	.	.	PUNCT
inlawrev-3749	103	1	31	31	NUM
inlawrev-3749	104	1	the	the	DET
inlawrev-3749	104	2	court	court	NOUN
inlawrev-3749	104	3	noted	note	VERB
inlawrev-3749	104	4	that	that	SCONJ
inlawrev-3749	104	5	"	"	PUNCT
inlawrev-3749	104	6	[	[	X
inlawrev-3749	104	7	t]he	t]he	ADV
inlawrev-3749	104	8	obvious	obvious	ADJ
inlawrev-3749	104	9	effect	effect	NOUN
inlawrev-3749	104	10	of	of	ADP
inlawrev-3749	104	11	the	the	DET
inlawrev-3749	104	12	tax	tax	NOUN
inlawrev-3749	104	13	[	[	X
inlawrev-3749	104	14	was	be	AUX
inlawrev-3749	104	15	]	]	PUNCT
inlawrev-3749	104	16	to	to	PART
inlawrev-3749	104	17	extend	extend	VERB
inlawrev-3749	104	18	a	a	DET
inlawrev-3749	104	19	financial	financial	ADJ
inlawrev-3749	104	20	advantage	advantage	NOUN
inlawrev-3749	104	21	to	to	ADP
inlawrev-3749	104	22	sales	sale	NOUN
inlawrev-3749	104	23	on	on	ADP
inlawrev-3749	104	24	the	the	DET
inlawrev-3749	104	25	new	new	PROPN
inlawrev-3749	104	26	york	york	PROPN
inlawrev-3749	104	27	exchanges	exchange	NOUN
inlawrev-3749	104	28	at	at	ADP
inlawrev-3749	104	29	the	the	DET
inlawrev-3749	104	30	expense	expense	NOUN
inlawrev-3749	104	31	of	of	ADP
inlawrev-3749	104	32	the	the	DET
inlawrev-3749	104	33	regional	regional	ADJ
inlawrev-3749	104	34	24	24	NUM
inlawrev-3749	104	35	.	.	PUNCT
inlawrev-3749	105	1	u.s	u.s	PROPN
inlawrev-3749	105	2	.	.	PROPN
inlawrev-3749	105	3	const	const	PROPN
inlawrev-3749	105	4	,	,	PUNCT
inlawrev-3749	105	5	art	art	NOUN
inlawrev-3749	105	6	.	.	PUNCT
inlawrev-3749	106	1	i	i	PRON
inlawrev-3749	106	2	,	,	PUNCT
inlawrev-3749	106	3	§	§	PROPN
inlawrev-3749	106	4	8	8	NUM
inlawrev-3749	106	5	,	,	PUNCT
inlawrev-3749	106	6	cl	cl	NOUN
inlawrev-3749	106	7	.	.	NOUN
inlawrev-3749	107	1	3	3	NUM
inlawrev-3749	107	2	.	.	X
inlawrev-3749	107	3	25	25	NUM
inlawrev-3749	107	4	.	.	PUNCT
inlawrev-3749	107	5	486	486	NUM
inlawrev-3749	107	6	u.s	u.s	PROPN
inlawrev-3749	107	7	.	.	PROPN
inlawrev-3749	107	8	269	269	NUM
inlawrev-3749	107	9	(	(	PUNCT
inlawrev-3749	107	10	1988	1988	NUM
inlawrev-3749	107	11	)	)	PUNCT
inlawrev-3749	107	12	.	.	PUNCT
inlawrev-3749	108	1	26	26	NUM
inlawrev-3749	108	2	.	.	PUNCT
inlawrev-3749	109	1	i	i	PRON
inlawrev-3749	109	2	d.	d.	PROPN
inlawrev-3749	109	3	at	at	ADP
inlawrev-3749	109	4	274	274	NUM
inlawrev-3749	109	5	.	.	PUNCT
inlawrev-3749	109	6	27	27	NUM
inlawrev-3749	109	7	.	.	PUNCT
inlawrev-3749	110	1	tatarowicz	tatarowicz	NOUN
inlawrev-3749	110	2	&	&	CCONJ
inlawrev-3749	110	3	mims	mims	PROPN
inlawrev-3749	110	4	-	-	PUNCT
inlawrev-3749	110	5	velarde	velarde	PROPN
inlawrev-3749	110	6	,	,	PUNCT
inlawrev-3749	110	7	supra	supra	PROPN
inlawrev-3749	110	8	note	note	PROPN
inlawrev-3749	110	9	6	6	NUM
inlawrev-3749	110	10	,	,	PUNCT
inlawrev-3749	110	11	at	at	ADP
inlawrev-3749	110	12	881	881	NUM
inlawrev-3749	110	13	-	-	SYM
inlawrev-3749	110	14	82	82	NUM
inlawrev-3749	110	15	.	.	PUNCT
inlawrev-3749	111	1	28	28	NUM
inlawrev-3749	111	2	.	.	PROPN
inlawrev-3749	111	3	amy	amy	PROPN
inlawrev-3749	111	4	m.	m.	PROPN
inlawrev-3749	111	5	petragnani	petragnani	PROPN
inlawrev-3749	111	6	,	,	PUNCT
inlawrev-3749	111	7	the	the	DET
inlawrev-3749	111	8	dormant	dormant	PROPN
inlawrev-3749	111	9	commerce	commerce	PROPN
inlawrev-3749	111	10	clause	clause	NOUN
inlawrev-3749	111	11	:	:	PUNCT
inlawrev-3749	111	12	on	on	ADP
inlawrev-3749	111	13	its	its	PRON
inlawrev-3749	111	14	last	last	ADJ
inlawrev-3749	111	15	leg	leg	NOUN
inlawrev-3749	111	16	,	,	PUNCT
inlawrev-3749	111	17	57	57	NUM
inlawrev-3749	111	18	alb	alb	NOUN
inlawrev-3749	111	19	.	.	PROPN
inlawrev-3749	111	20	l.	l.	PROPN
inlawrev-3749	111	21	rev	rev	PROPN
inlawrev-3749	111	22	.	.	PROPN
inlawrev-3749	111	23	1215,1215(1994	1215,1215(1994	NUM
inlawrev-3749	111	24	)	)	PUNCT
inlawrev-3749	111	25	.	.	PUNCT
inlawrev-3749	112	1	29	29	NUM
inlawrev-3749	112	2	.	.	PUNCT
inlawrev-3749	112	3	boston	boston	PROPN
inlawrev-3749	112	4	stock	stock	PROPN
inlawrev-3749	112	5	exch	exch	PROPN
inlawrev-3749	112	6	.	.	PUNCT
inlawrev-3749	113	1	v.	v.	ADP
inlawrev-3749	113	2	state	state	NOUN
inlawrev-3749	113	3	tax	tax	NOUN
inlawrev-3749	113	4	comm'n	comm'n	PROPN
inlawrev-3749	113	5	,	,	PUNCT
inlawrev-3749	113	6	429	429	NUM
inlawrev-3749	113	7	u.s	u.s	PROPN
inlawrev-3749	113	8	.	.	PROPN
inlawrev-3749	113	9	318	318	NUM
inlawrev-3749	113	10	,	,	PUNCT
inlawrev-3749	113	11	336	336	NUM
inlawrev-3749	113	12	n.14	n.14	NOUN
inlawrev-3749	113	13	(	(	PUNCT
inlawrev-3749	113	14	1977	1977	NUM
inlawrev-3749	113	15	)	)	PUNCT
inlawrev-3749	113	16	(	(	PUNCT
inlawrev-3749	113	17	quoting	quote	VERB
inlawrev-3749	113	18	baldwin	baldwin	PROPN
inlawrev-3749	113	19	v.	v.	PROPN
inlawrev-3749	113	20	g.a.f	g.a.f	PROPN
inlawrev-3749	113	21	.	.	PUNCT
inlawrev-3749	114	1	seelig	seelig	PROPN
inlawrev-3749	114	2	,	,	PUNCT
inlawrev-3749	114	3	inc	inc	PROPN
inlawrev-3749	114	4	.	.	PROPN
inlawrev-3749	114	5	,	,	PUNCT
inlawrev-3749	114	6	294	294	NUM
inlawrev-3749	114	7	u.s	u.s	PROPN
inlawrev-3749	114	8	.	.	PROPN
inlawrev-3749	114	9	511	511	NUM
inlawrev-3749	114	10	,	,	PUNCT
inlawrev-3749	114	11	522	522	NUM
inlawrev-3749	114	12	-	-	SYM
inlawrev-3749	114	13	23	23	NUM
inlawrev-3749	114	14	(	(	PUNCT
inlawrev-3749	114	15	1935	1935	NUM
inlawrev-3749	114	16	)	)	PUNCT
inlawrev-3749	114	17	)	)	PUNCT
inlawrev-3749	114	18	.	.	PUNCT
inlawrev-3749	115	1	30	30	NUM
inlawrev-3749	115	2	.	.	X
inlawrev-3749	116	1	429	429	NUM
inlawrev-3749	116	2	u.s	u.s	PROPN
inlawrev-3749	116	3	.	.	PROPN
inlawrev-3749	116	4	318(1977	318(1977	NUM
inlawrev-3749	116	5	)	)	PUNCT
inlawrev-3749	116	6	.	.	PUNCT
inlawrev-3749	117	1	31	31	NUM
inlawrev-3749	117	2	.	.	PUNCT
inlawrev-3749	118	1	i	i	PRON
inlawrev-3749	118	2	d	d	PROPN
inlawrev-3749	118	3	at	at	ADP
inlawrev-3749	118	4	328	328	NUM
inlawrev-3749	118	5	(	(	PUNCT
inlawrev-3749	118	6	referencing	reference	VERB
inlawrev-3749	118	7	n.y	n.y	PROPN
inlawrev-3749	118	8	.	.	PROPN
inlawrev-3749	118	9	tax	tax	NOUN
inlawrev-3749	118	10	law	law	NOUN
inlawrev-3749	118	11	§	§	PROPN
inlawrev-3749	118	12	270	270	NUM
inlawrev-3749	118	13	-	-	PUNCT
inlawrev-3749	118	14	a	a	PRON
inlawrev-3749	118	15	(	(	PUNCT
inlawrev-3749	118	16	mckinney	mckinney	PROPN
inlawrev-3749	118	17	supp	supp	PROPN
inlawrev-3749	118	18	.	.	PUNCT
inlawrev-3749	118	19	1976	1976	NUM
inlawrev-3749	118	20	)	)	PUNCT
inlawrev-3749	118	21	)	)	PUNCT
inlawrev-3749	118	22	.	.	PUNCT
inlawrev-3749	119	1	2005	2005	NUM
inlawrev-3749	119	2	]	]	PUNCT
inlawrev-3749	119	3	the	the	DET
inlawrev-3749	119	4	dormant	dormant	PROPN
inlawrev-3749	119	5	commerce	commerce	PROPN
inlawrev-3749	119	6	clause	clause	NOUN
inlawrev-3749	119	7	1	1	NUM
inlawrev-3749	119	8	8	8	NUM
inlawrev-3749	119	9	1	1	NUM
inlawrev-3749	119	10	exchanges	exchange	NOUN
inlawrev-3749	119	11	.	.	PUNCT
inlawrev-3749	119	12	"	"	PUNCT
inlawrev-3749	120	1	32	32	NUM
inlawrev-3749	120	2	b.	b.	PROPN
inlawrev-3749	120	3	maryland	maryland	PROPN
inlawrev-3749	120	4	v.	v.	ADP
inlawrev-3749	120	5	louisiana	louisiana	PROPN
inlawrev-3749	120	6	in	in	ADP
inlawrev-3749	120	7	maryland	maryland	PROPN
inlawrev-3749	120	8	v.	v.	PROPN
inlawrev-3749	120	9	louisiana	louisiana	PROPN
inlawrev-3749	120	10	33	33	NUM
inlawrev-3749	120	11	the	the	DET
inlawrev-3749	120	12	court	court	NOUN
inlawrev-3749	120	13	exercised	exercise	VERB
inlawrev-3749	120	14	original	original	ADJ
inlawrev-3749	120	15	jurisdiction	jurisdiction	NOUN
inlawrev-3749	120	16	in	in	ADP
inlawrev-3749	120	17	an	an	DET
inlawrev-3749	120	18	action	action	NOUN
inlawrev-3749	120	19	by	by	ADP
inlawrev-3749	120	20	"	"	PUNCT
inlawrev-3749	120	21	several	several	ADJ
inlawrev-3749	120	22	states	state	NOUN
inlawrev-3749	120	23	,	,	PUNCT
inlawrev-3749	120	24	joined	join	VERB
inlawrev-3749	120	25	by	by	ADP
inlawrev-3749	120	26	the	the	DET
inlawrev-3749	120	27	united	united	PROPN
inlawrev-3749	120	28	states	states	PROPN
inlawrev-3749	120	29	and	and	CCONJ
inlawrev-3749	120	30	a	a	DET
inlawrev-3749	120	31	number	number	NOUN
inlawrev-3749	120	32	of	of	ADP
inlawrev-3749	120	33	pipeline	pipeline	NOUN
inlawrev-3749	120	34	companies	company	NOUN
inlawrev-3749	120	35	,	,	PUNCT
inlawrev-3749	120	36	challenging	challenge	VERB
inlawrev-3749	120	37	]	]	PUNCT
inlawrev-3749	120	38	the	the	DET
inlawrev-3749	120	39	constitutionality	constitutionality	NOUN
inlawrev-3749	120	40	of	of	ADP
inlawrev-3749	120	41	louisiana	louisiana	PROPN
inlawrev-3749	120	42	's	's	PART
inlawrev-3749	120	43	'	'	PUNCT
inlawrev-3749	120	44	first	first	ADJ
inlawrev-3749	120	45	-	-	PUNCT
inlawrev-3749	120	46	use	use	NOUN
inlawrev-3749	120	47	tax	tax	NOUN
inlawrev-3749	120	48	'	'	PUNCT
inlawrev-3749	120	49	imposed	impose	VERB
inlawrev-3749	120	50	on	on	ADP
inlawrev-3749	120	51	certain	certain	ADJ
inlawrev-3749	120	52	uses	use	NOUN
inlawrev-3749	120	53	of	of	ADP
inlawrev-3749	120	54	natural	natural	ADJ
inlawrev-3749	120	55	gas	gas	NOUN
inlawrev-3749	120	56	brought	bring	VERB
inlawrev-3749	120	57	into	into	ADP
inlawrev-3749	120	58	louisiana	louisiana	PROPN
inlawrev-3749	120	59	,	,	PUNCT
inlawrev-3749	120	60	principally	principally	ADV
inlawrev-3749	120	61	from	from	ADP
inlawrev-3749	120	62	the	the	DET
inlawrev-3749	120	63	outer	outer	ADJ
inlawrev-3749	120	64	continental	continental	ADJ
inlawrev-3749	120	65	shelf	shelf	NOUN
inlawrev-3749	120	66	(	(	PUNCT
inlawrev-3749	120	67	ocs	ocs	PROPN
inlawrev-3749	120	68	)	)	PUNCT
inlawrev-3749	120	69	.	.	PUNCT
inlawrev-3749	120	70	"	"	PUNCT
inlawrev-3749	121	1	34	34	NUM
inlawrev-3749	121	2	the	the	DET
inlawrev-3749	121	3	statute,35	statute,35	NOUN
inlawrev-3749	121	4	along	along	ADP
inlawrev-3749	121	5	with	with	ADP
inlawrev-3749	121	6	other	other	ADJ
inlawrev-3749	121	7	state	state	NOUN
inlawrev-3749	121	8	statutes	statute	NOUN
inlawrev-3749	121	9	,	,	PUNCT
inlawrev-3749	121	10	36	36	NUM
inlawrev-3749	121	11	provided	provide	VERB
inlawrev-3749	121	12	a	a	DET
inlawrev-3749	121	13	number	number	NOUN
inlawrev-3749	121	14	of	of	ADP
inlawrev-3749	121	15	exemptions	exemption	NOUN
inlawrev-3749	121	16	and	and	CCONJ
inlawrev-3749	121	17	credits	credit	NOUN
inlawrev-3749	121	18	related	relate	VERB
inlawrev-3749	121	19	to	to	ADP
inlawrev-3749	121	20	the	the	DET
inlawrev-3749	121	21	tax	tax	NOUN
inlawrev-3749	121	22	.	.	PUNCT
inlawrev-3749	122	1	the	the	DET
inlawrev-3749	122	2	net	net	ADJ
inlawrev-3749	122	3	effect	effect	NOUN
inlawrev-3749	122	4	,	,	PUNCT
inlawrev-3749	122	5	for	for	ADP
inlawrev-3749	122	6	the	the	DET
inlawrev-3749	122	7	most	most	ADJ
inlawrev-3749	122	8	part	part	NOUN
inlawrev-3749	122	9	,	,	PUNCT
inlawrev-3749	122	10	was	be	AUX
inlawrev-3749	122	11	that	that	SCONJ
inlawrev-3749	122	12	louisiana	louisiana	PROPN
inlawrev-3749	122	13	consumers	consumer	NOUN
inlawrev-3749	122	14	ofocs	ofocs	ADJ
inlawrev-3749	122	15	gas	gas	NOUN
inlawrev-3749	122	16	were	be	AUX
inlawrev-3749	122	17	not	not	PART
inlawrev-3749	122	18	burdened	burden	VERB
inlawrev-3749	122	19	by	by	ADP
inlawrev-3749	122	20	the	the	DET
inlawrev-3749	122	21	tax	tax	NOUN
inlawrev-3749	122	22	,	,	PUNCT
inlawrev-3749	122	23	but	but	CCONJ
inlawrev-3749	122	24	the	the	DET
inlawrev-3749	122	25	tax	tax	NOUN
inlawrev-3749	122	26	did	do	AUX
inlawrev-3749	122	27	apply	apply	VERB
inlawrev-3749	122	28	to	to	ADP
inlawrev-3749	122	29	gas	gas	NOUN
inlawrev-3749	122	30	moving	move	VERB
inlawrev-3749	122	31	out	out	ADP
inlawrev-3749	122	32	of	of	ADP
inlawrev-3749	122	33	state	state	NOUN
inlawrev-3749	122	34	.	.	PUNCT
inlawrev-3749	123	1	the	the	DET
inlawrev-3749	123	2	court	court	NOUN
inlawrev-3749	123	3	thus	thus	ADV
inlawrev-3749	123	4	concluded	conclude	VERB
inlawrev-3749	123	5	that	that	SCONJ
inlawrev-3749	123	6	"	"	PUNCT
inlawrev-3749	123	7	the	the	DET
inlawrev-3749	123	8	first	first	ADJ
inlawrev-3749	123	9	-	-	PUNCT
inlawrev-3749	123	10	use	use	NOUN
inlawrev-3749	123	11	tax	tax	NOUN
inlawrev-3749	123	12	[	[	X
inlawrev-3749	123	13	was	be	AUX
inlawrev-3749	123	14	]	]	PUNCT
inlawrev-3749	123	15	unconstitutional	unconstitutional	ADJ
inlawrev-3749	123	16	under	under	ADP
inlawrev-3749	123	17	the	the	DET
inlawrev-3749	123	18	commerce	commerce	NOUN
inlawrev-3749	123	19	clause	clause	NOUN
inlawrev-3749	123	20	because	because	SCONJ
inlawrev-3749	123	21	it	it	PRON
inlawrev-3749	123	22	unfairly	unfairly	ADV
inlawrev-3749	123	23	discriminate[d	discriminate[d	VERB
inlawrev-3749	123	24	]	]	PUNCT
inlawrev-3749	123	25	against	against	ADP
inlawrev-3749	123	26	purchasers	purchaser	NOUN
inlawrev-3749	123	27	of	of	ADP
inlawrev-3749	123	28	gas	gas	NOUN
inlawrev-3749	123	29	moving	move	VERB
inlawrev-3749	123	30	through	through	ADP
inlawrev-3749	123	31	louisiana	louisiana	PROPN
inlawrev-3749	123	32	in	in	ADP
inlawrev-3749	123	33	interstate	interstate	PROPN
inlawrev-3749	123	34	commerce	commerce	NOUN
inlawrev-3749	123	35	.	.	PUNCT
inlawrev-3749	123	36	"	"	PUNCT
inlawrev-3749	124	1	37	37	NUM
inlawrev-3749	124	2	c.	c.	PROPN
inlawrev-3749	124	3	westinghouse	westinghouse	PROPN
inlawrev-3749	124	4	electric	electric	PROPN
inlawrev-3749	124	5	corp	corp	PROPN
inlawrev-3749	124	6	.	.	PROPN
inlawrev-3749	124	7	v.	v.	ADP
inlawrev-3749	124	8	tully	tully	ADV
inlawrev-3749	124	9	in	in	ADP
inlawrev-3749	124	10	westinghouse	westinghouse	PROPN
inlawrev-3749	124	11	electric	electric	PROPN
inlawrev-3749	124	12	corp	corp	PROPN
inlawrev-3749	124	13	.	.	PROPN
inlawrev-3749	124	14	v.	v.	ADP
inlawrev-3749	124	15	tully	tully	ADV
inlawrev-3749	124	16	,	,	PUNCT
inlawrev-3749	124	17	3	3	X
inlawrev-3749	124	18	*	*	PUNCT
inlawrev-3749	124	19	the	the	DET
inlawrev-3749	124	20	new	new	PROPN
inlawrev-3749	124	21	york	york	PROPN
inlawrev-3749	124	22	statute	statute	PROPN
inlawrev-3749	124	23	at	at	ADP
inlawrev-3749	124	24	issue	issue	NOUN
inlawrev-3749	124	25	was	be	AUX
inlawrev-3749	124	26	in	in	ADP
inlawrev-3749	124	27	response	response	NOUN
inlawrev-3749	124	28	to	to	ADP
inlawrev-3749	124	29	federal	federal	ADJ
inlawrev-3749	124	30	domestic	domestic	ADJ
inlawrev-3749	124	31	international	international	ADJ
inlawrev-3749	124	32	sales	sale	NOUN
inlawrev-3749	124	33	corporation	corporation	NOUN
inlawrev-3749	124	34	(	(	PUNCT
inlawrev-3749	124	35	"	"	PUNCT
inlawrev-3749	124	36	disc	disc	NOUN
inlawrev-3749	124	37	"	"	PUNCT
inlawrev-3749	124	38	)	)	PUNCT
inlawrev-3749	124	39	legislation	legislation	NOUN
inlawrev-3749	124	40	.	.	PUNCT
inlawrev-3749	125	1	39	39	NUM
inlawrev-3749	125	2	a	a	DET
inlawrev-3749	125	3	state	state	NOUN
inlawrev-3749	125	4	franchise	franchise	NOUN
inlawrev-3749	125	5	tax	tax	NOUN
inlawrev-3749	125	6	provision	provision	NOUN
inlawrev-3749	125	7	allowed	allow	VERB
inlawrev-3749	125	8	certain	certain	ADJ
inlawrev-3749	125	9	businesses	business	NOUN
inlawrev-3749	125	10	an	an	DET
inlawrev-3749	125	11	income	income	NOUN
inlawrev-3749	125	12	tax	tax	NOUN
inlawrev-3749	125	13	credit	credit	NOUN
inlawrev-3749	125	14	based	base	VERB
inlawrev-3749	125	15	on	on	ADP
inlawrev-3749	125	16	the	the	DET
inlawrev-3749	125	17	portion	portion	NOUN
inlawrev-3749	125	18	of	of	ADP
inlawrev-3749	125	19	the	the	DET
inlawrev-3749	125	20	business	business	NOUN
inlawrev-3749	125	21	's	's	PART
inlawrev-3749	125	22	exports	export	NOUN
inlawrev-3749	125	23	shipped	ship	VERB
inlawrev-3749	125	24	from	from	ADP
inlawrev-3749	125	25	locations	location	NOUN
inlawrev-3749	125	26	within	within	ADP
inlawrev-3749	125	27	new	new	ADJ
inlawrev-3749	125	28	york.40	york.40	NOUN
inlawrev-3749	125	29	the	the	DET
inlawrev-3749	125	30	court	court	NOUN
inlawrev-3749	125	31	provided	provide	VERB
inlawrev-3749	125	32	detailed	detailed	ADJ
inlawrev-3749	125	33	examples	example	NOUN
inlawrev-3749	125	34	ofhow	ofhow	VERB
inlawrev-3749	125	35	the	the	DET
inlawrev-3749	125	36	credit	credit	NOUN
inlawrev-3749	125	37	was	be	AUX
inlawrev-3749	125	38	designed	design	VERB
inlawrev-3749	125	39	to	to	PART
inlawrev-3749	125	40	increase	increase	VERB
inlawrev-3749	125	41	as	as	SCONJ
inlawrev-3749	125	42	new	new	PROPN
inlawrev-3749	125	43	york	york	PROPN
inlawrev-3749	125	44	's	's	PART
inlawrev-3749	125	45	share	share	NOUN
inlawrev-3749	125	46	of	of	ADP
inlawrev-3749	125	47	the	the	DET
inlawrev-3749	125	48	export	export	NOUN
inlawrev-3749	125	49	activity	activity	NOUN
inlawrev-3749	125	50	increased	increase	VERB
inlawrev-3749	125	51	and	and	CCONJ
inlawrev-3749	125	52	therefore	therefore	ADV
inlawrev-3749	125	53	decreased	decrease	VERB
inlawrev-3749	125	54	as	as	SCONJ
inlawrev-3749	125	55	the	the	DET
inlawrev-3749	125	56	other	other	ADJ
inlawrev-3749	125	57	states	state	NOUN
inlawrev-3749	125	58	'	'	PART
inlawrev-3749	125	59	export	export	NOUN
inlawrev-3749	125	60	activity	activity	NOUN
inlawrev-3749	125	61	increased	increase	VERB
inlawrev-3749	125	62	.	.	PUNCT
inlawrev-3749	126	1	41	41	NUM
inlawrev-3749	127	1	the	the	DET
inlawrev-3749	127	2	intended	intended	ADJ
inlawrev-3749	127	3	purpose	purpose	NOUN
inlawrev-3749	127	4	ofthe	ofthe	NOUN
inlawrev-3749	127	5	credit	credit	NOUN
inlawrev-3749	127	6	was	be	AUX
inlawrev-3749	127	7	to	to	PART
inlawrev-3749	127	8	"	"	PUNCT
inlawrev-3749	127	9	ensure	ensure	VERB
inlawrev-3749	127	10	that	that	SCONJ
inlawrev-3749	127	11	new	new	PROPN
inlawrev-3749	127	12	york	york	PROPN
inlawrev-3749	127	13	would	would	AUX
inlawrev-3749	127	14	not	not	PART
inlawrev-3749	127	15	lose	lose	VERB
inlawrev-3749	127	16	its	its	PRON
inlawrev-3749	127	17	competitive	competitive	ADJ
inlawrev-3749	127	18	position	position	NOUN
inlawrev-3749	127	19	vis	vis	X
inlawrev-3749	127	20	-	-	PUNCT
inlawrev-3749	127	21	a	a	X
inlawrev-3749	127	22	-	-	PUNCT
inlawrev-3749	127	23	vis	vis	X
inlawrev-3749	127	24	other	other	ADJ
inlawrev-3749	127	25	states	state	NOUN
inlawrev-3749	127	26	,	,	PUNCT
inlawrev-3749	127	27	since	since	SCONJ
inlawrev-3749	127	28	other	other	ADJ
inlawrev-3749	127	29	states	state	NOUN
inlawrev-3749	127	30	were	be	AUX
inlawrev-3749	127	31	also	also	ADV
inlawrev-3749	127	32	expected	expect	VERB
inlawrev-3749	127	33	to	to	PART
inlawrev-3749	127	34	offer	offer	VERB
inlawrev-3749	127	35	tax	tax	NOUN
inlawrev-3749	127	36	benefits	benefit	NOUN
inlawrev-3749	127	37	to	to	ADP
inlawrev-3749	127	38	discs	disc	NOUN
inlawrev-3749	127	39	.	.	PUNCT
inlawrev-3749	127	40	"	"	PUNCT
inlawrev-3749	128	1	42	42	NUM
inlawrev-3749	128	2	the	the	DET
inlawrev-3749	128	3	court	court	NOUN
inlawrev-3749	128	4	concluded	conclude	VERB
inlawrev-3749	128	5	that	that	SCONJ
inlawrev-3749	128	6	not	not	PART
inlawrev-3749	128	7	only	only	ADV
inlawrev-3749	128	8	did	do	AUX
inlawrev-3749	128	9	the	the	DET
inlawrev-3749	128	10	new	new	PROPN
inlawrev-3749	128	11	york	york	PROPN
inlawrev-3749	128	12	tax	tax	NOUN
inlawrev-3749	128	13	scheme	scheme	NOUN
inlawrev-3749	128	14	provide	provide	VERB
inlawrev-3749	128	15	a	a	DET
inlawrev-3749	128	16	positive	positive	ADJ
inlawrev-3749	128	17	incentive	incentive	NOUN
inlawrev-3749	128	18	for	for	ADP
inlawrev-3749	128	19	increased	increase	VERB
inlawrev-3749	128	20	export	export	NOUN
inlawrev-3749	128	21	activity	activity	NOUN
inlawrev-3749	128	22	in	in	ADP
inlawrev-3749	128	23	new	new	ADJ
inlawrev-3749	128	24	york,43	york,43	PROPN
inlawrev-3749	129	1	but	but	CCONJ
inlawrev-3749	129	2	it	it	PRON
inlawrev-3749	129	3	also	also	ADV
inlawrev-3749	129	4	penalized	penalize	VERB
inlawrev-3749	129	5	increases	increase	NOUN
inlawrev-3749	129	6	in	in	ADP
inlawrev-3749	129	7	discs	disc	NOUN
inlawrev-3749	129	8	shipping	shipping	NOUN
inlawrev-3749	129	9	activities	activity	NOUN
inlawrev-3749	129	10	in	in	ADP
inlawrev-3749	129	11	other	other	ADJ
inlawrev-3749	129	12	states	state	NOUN
inlawrev-3749	129	13	and	and	CCONJ
inlawrev-3749	129	14	therefore	therefore	ADV
inlawrev-3749	129	15	was	be	AUX
inlawrev-3749	129	16	in	in	ADP
inlawrev-3749	129	17	violation	violation	NOUN
inlawrev-3749	129	18	ofthe	ofthe	NOUN
inlawrev-3749	129	19	commerce	commerce	NOUN
inlawrev-3749	129	20	clause.44	clause.44	NOUN
inlawrev-3749	129	21	32	32	NUM
inlawrev-3749	129	22	.	.	PUNCT
inlawrev-3749	130	1	i	i	PRON
inlawrev-3749	130	2	d.	d.	PROPN
inlawrev-3749	130	3	at	at	ADP
inlawrev-3749	130	4	331	331	NUM
inlawrev-3749	130	5	.	.	PUNCT
inlawrev-3749	131	1	33	33	NUM
inlawrev-3749	131	2	.	.	PUNCT
inlawrev-3749	132	1	451	451	NUM
inlawrev-3749	133	1	u.s	u.s	PROPN
inlawrev-3749	133	2	.	.	PROPN
inlawrev-3749	133	3	725(1981	725(1981	NUM
inlawrev-3749	133	4	)	)	PUNCT
inlawrev-3749	133	5	.	.	PUNCT
inlawrev-3749	134	1	34	34	NUM
inlawrev-3749	134	2	.	.	PUNCT
inlawrev-3749	135	1	i	i	PRON
inlawrev-3749	135	2	d.	d.	PROPN
inlawrev-3749	135	3	at	at	ADP
inlawrev-3749	135	4	728	728	NUM
inlawrev-3749	135	5	.	.	PUNCT
inlawrev-3749	136	1	35	35	NUM
inlawrev-3749	136	2	.	.	X
inlawrev-3749	136	3	la	la	AUX
inlawrev-3749	136	4	.	.	PUNCT
inlawrev-3749	136	5	rev	rev	PROPN
inlawrev-3749	136	6	.	.	PROPN
inlawrev-3749	136	7	stat	stat	PROPN
inlawrev-3749	136	8	.	.	PUNCT
inlawrev-3749	137	1	ann	ann	PROPN
inlawrev-3749	137	2	.	.	PUNCT
inlawrev-3749	138	1	§	§	PROPN
inlawrev-3749	138	2	§	§	PROPN
inlawrev-3749	138	3	47:1301	47:1301	PROPN
inlawrev-3749	138	4	-	-	SYM
inlawrev-3749	138	5	47:1307	47:1307	X
inlawrev-3749	138	6	(	(	PUNCT
inlawrev-3749	138	7	west	west	NOUN
inlawrev-3749	138	8	supp	supp	PROPN
inlawrev-3749	138	9	.	.	PUNCT
inlawrev-3749	139	1	1981	1981	NUM
inlawrev-3749	139	2	)	)	PUNCT
inlawrev-3749	139	3	.	.	PUNCT
inlawrev-3749	140	1	36	36	NUM
inlawrev-3749	140	2	.	.	PUNCT
inlawrev-3749	141	1	i	i	PRON
inlawrev-3749	141	2	d	d	PROPN
inlawrev-3749	141	3	§	§	PROPN
inlawrev-3749	141	4	47:647	47:647	NUM
inlawrev-3749	141	5	.	.	PUNCT
inlawrev-3749	142	1	37	37	NUM
inlawrev-3749	142	2	.	.	PUNCT
inlawrev-3749	142	3	maryland	maryland	PROPN
inlawrev-3749	142	4	v.	v.	PROPN
inlawrev-3749	142	5	louisiana	louisiana	PROPN
inlawrev-3749	142	6	,	,	PUNCT
inlawrev-3749	142	7	451	451	NUM
inlawrev-3749	142	8	u.s	u.s	PROPN
inlawrev-3749	142	9	.	.	PROPN
inlawrev-3749	142	10	at	at	ADP
inlawrev-3749	142	11	760	760	NUM
inlawrev-3749	142	12	.	.	PROPN
inlawrev-3749	143	1	38	38	NUM
inlawrev-3749	143	2	.	.	PUNCT
inlawrev-3749	143	3	466	466	NUM
inlawrev-3749	143	4	u.s	u.s	PROPN
inlawrev-3749	143	5	.	.	PROPN
inlawrev-3749	143	6	388(1984	388(1984	NUM
inlawrev-3749	143	7	)	)	PUNCT
inlawrev-3749	143	8	.	.	PUNCT
inlawrev-3749	144	1	39	39	NUM
inlawrev-3749	144	2	.	.	PUNCT
inlawrev-3749	145	1	i	i	PRON
inlawrev-3749	145	2	d	d	PROPN
inlawrev-3749	145	3	at	at	ADP
inlawrev-3749	145	4	393	393	NUM
inlawrev-3749	145	5	(	(	PUNCT
inlawrev-3749	145	6	referencing	reference	VERB
inlawrev-3749	145	7	n.y	n.y	PROPN
inlawrev-3749	145	8	.	.	PROPN
inlawrev-3749	145	9	tax	tax	PROPN
inlawrev-3749	145	10	law	law	NOUN
inlawrev-3749	145	11	§	§	PROPN
inlawrev-3749	145	12	§	§	PROPN
inlawrev-3749	145	13	208	208	NUM
inlawrev-3749	145	14	-	-	SYM
inlawrev-3749	145	15	219	219	NUM
inlawrev-3749	145	16	-	-	PUNCT
inlawrev-3749	145	17	a	a	DET
inlawrev-3749	145	18	(	(	PUNCT
inlawrev-3749	145	19	mckinney	mckinney	PROPN
inlawrev-3749	145	20	supp	supp	PROPN
inlawrev-3749	145	21	.	.	PUNCT
inlawrev-3749	146	1	1983	1983	NUM
inlawrev-3749	146	2	-	-	SYM
inlawrev-3749	146	3	1984	1984	NUM
inlawrev-3749	146	4	)	)	PUNCT
inlawrev-3749	146	5	)	)	PUNCT
inlawrev-3749	146	6	.	.	PUNCT
inlawrev-3749	147	1	40	40	NUM
inlawrev-3749	147	2	.	.	PUNCT
inlawrev-3749	148	1	i	i	PRON
inlawrev-3749	148	2	d.	d.	PROPN
inlawrev-3749	148	3	41	41	NUM
inlawrev-3749	148	4	.	.	PUNCT
inlawrev-3749	149	1	i	i	PRON
inlawrev-3749	149	2	d.	d.	PROPN
inlawrev-3749	149	3	at401n.9	at401n.9	PROPN
inlawrev-3749	149	4	.	.	PUNCT
inlawrev-3749	150	1	42	42	NUM
inlawrev-3749	150	2	.	.	PUNCT
inlawrev-3749	151	1	i	i	PRON
inlawrev-3749	151	2	d.	d.	PROPN
inlawrev-3749	151	3	at	at	ADP
inlawrev-3749	151	4	397	397	NUM
inlawrev-3749	151	5	.	.	PUNCT
inlawrev-3749	151	6	43	43	NUM
inlawrev-3749	151	7	.	.	PUNCT
inlawrev-3749	152	1	mat	mat	NOUN
inlawrev-3749	152	2	400	400	NUM
inlawrev-3749	152	3	-	-	SYM
inlawrev-3749	152	4	01	01	NUM
inlawrev-3749	152	5	.	.	PROPN
inlawrev-3749	153	1	44	44	NUM
inlawrev-3749	153	2	.	.	PUNCT
inlawrev-3749	154	1	i	i	PRON
inlawrev-3749	154	2	d.	d.	PROPN
inlawrev-3749	154	3	at	at	ADP
inlawrev-3749	154	4	407	407	NUM
inlawrev-3749	154	5	.	.	PUNCT
inlawrev-3749	155	1	1	1	NUM
inlawrev-3749	155	2	82	82	NUM
inlawrev-3749	155	3	indiana	indiana	PROPN
inlawrev-3749	155	4	law	law	PROPN
inlawrev-3749	155	5	review	review	NOUN
inlawrev-3749	155	6	[	[	X
inlawrev-3749	155	7	vol	vol	NOUN
inlawrev-3749	155	8	.	.	PUNCT
inlawrev-3749	156	1	39:177	39:177	NUM
inlawrev-3749	156	2	d.	d.	PROPN
inlawrev-3749	156	3	bacchus	bacchus	PROPN
inlawrev-3749	156	4	imports	imports	PROPN
inlawrev-3749	156	5	,	,	PUNCT
inlawrev-3749	156	6	ltd	ltd	PROPN
inlawrev-3749	156	7	.	.	PROPN
inlawrev-3749	157	1	v.	v.	ADP
inlawrev-3749	157	2	dias	dias	PROPN
inlawrev-3749	157	3	in	in	ADP
inlawrev-3749	157	4	bacchus	bacchus	PROPN
inlawrev-3749	157	5	imports	import	NOUN
inlawrev-3749	157	6	,	,	PUNCT
inlawrev-3749	157	7	ltd	ltd	PROPN
inlawrev-3749	157	8	.	.	PROPN
inlawrev-3749	158	1	v.	v.	PROPN
inlawrev-3749	158	2	dias	dias	PROPN
inlawrev-3749	158	3	,	,	PUNCT
inlawrev-3749	158	4	45	45	NUM
inlawrev-3749	158	5	hawaii	hawaii	NOUN
inlawrev-3749	158	6	imposed	impose	VERB
inlawrev-3749	158	7	a	a	DET
inlawrev-3749	158	8	twenty	twenty	NUM
inlawrev-3749	158	9	percent	percent	NOUN
inlawrev-3749	158	10	excise	excise	NOUN
inlawrev-3749	158	11	tax	tax	NOUN
inlawrev-3749	158	12	on	on	ADP
inlawrev-3749	158	13	sales	sale	NOUN
inlawrev-3749	158	14	ofliquor	ofliquor	NOUN
inlawrev-3749	158	15	at	at	ADP
inlawrev-3749	158	16	wholesale	wholesale	NOUN
inlawrev-3749	158	17	.	.	PUNCT
inlawrev-3749	159	1	however	however	ADV
inlawrev-3749	159	2	,	,	PUNCT
inlawrev-3749	159	3	an	an	DET
inlawrev-3749	159	4	exemption	exemption	NOUN
inlawrev-3749	159	5	was	be	AUX
inlawrev-3749	159	6	allowed	allow	VERB
inlawrev-3749	159	7	for	for	ADP
inlawrev-3749	159	8	fruit	fruit	NOUN
inlawrev-3749	159	9	wine	wine	NOUN
inlawrev-3749	159	10	manufactured	manufacture	VERB
inlawrev-3749	159	11	in	in	ADP
inlawrev-3749	159	12	hawaii	hawaii	PROPN
inlawrev-3749	159	13	and	and	CCONJ
inlawrev-3749	159	14	for	for	ADP
inlawrev-3749	159	15	okolehao	okolehao	ADJ
inlawrev-3749	159	16	,	,	PUNCT
inlawrev-3749	159	17	a	a	DET
inlawrev-3749	159	18	brandy	brandy	NOUN
inlawrev-3749	159	19	distilled	distil	VERB
inlawrev-3749	159	20	from	from	ADP
inlawrev-3749	159	21	the	the	DET
inlawrev-3749	159	22	root	root	NOUN
inlawrev-3749	159	23	of	of	ADP
inlawrev-3749	159	24	a	a	DET
inlawrev-3749	159	25	shrub	shrub	NOUN
inlawrev-3749	159	26	indigenous	indigenous	ADJ
inlawrev-3749	159	27	to	to	ADP
inlawrev-3749	159	28	hawaii	hawaii	PROPN
inlawrev-3749	159	29	.	.	PUNCT
inlawrev-3749	160	1	46	46	NUM
inlawrev-3749	161	1	the	the	DET
inlawrev-3749	161	2	court	court	NOUN
inlawrev-3749	161	3	noted	note	VERB
inlawrev-3749	161	4	that	that	SCONJ
inlawrev-3749	161	5	"	"	PUNCT
inlawrev-3749	161	6	[	[	X
inlawrev-3749	161	7	a	a	X
inlawrev-3749	161	8	]	]	X
inlawrev-3749	161	9	finding	find	VERB
inlawrev-3749	161	10	that	that	SCONJ
inlawrev-3749	161	11	state	state	NOUN
inlawrev-3749	161	12	legislation	legislation	NOUN
inlawrev-3749	161	13	constitutes	constitute	VERB
inlawrev-3749	161	14	'	'	PUNCT
inlawrev-3749	161	15	economic	economic	ADJ
inlawrev-3749	161	16	protectionism	protectionism	NOUN
inlawrev-3749	161	17	'	'	PUNCT
inlawrev-3749	161	18	may	may	AUX
inlawrev-3749	161	19	be	be	AUX
inlawrev-3749	161	20	made	make	VERB
inlawrev-3749	161	21	on	on	ADP
inlawrev-3749	161	22	the	the	DET
inlawrev-3749	161	23	basis	basis	NOUN
inlawrev-3749	161	24	of	of	ADP
inlawrev-3749	161	25	either	either	CCONJ
inlawrev-3749	161	26	discriminatory	discriminatory	ADJ
inlawrev-3749	161	27	purpose	purpose	NOUN
inlawrev-3749	161	28	...	...	PUNCT
inlawrev-3749	161	29	or	or	CCONJ
inlawrev-3749	161	30	discriminatory	discriminatory	ADJ
inlawrev-3749	161	31	effect	effect	NOUN
inlawrev-3749	161	32	.	.	PUNCT
inlawrev-3749	162	1	"47	"47	NOUN
inlawrev-3749	163	1	the	the	DET
inlawrev-3749	163	2	court	court	NOUN
inlawrev-3749	163	3	concluded	conclude	VERB
inlawrev-3749	163	4	that	that	SCONJ
inlawrev-3749	163	5	the	the	DET
inlawrev-3749	163	6	hawaii	hawaii	PROPN
inlawrev-3749	163	7	liquor	liquor	NOUN
inlawrev-3749	163	8	tax	tax	NOUN
inlawrev-3749	163	9	exemption	exemption	NOUN
inlawrev-3749	163	10	"	"	PUNCT
inlawrev-3749	163	11	violated	violate	VERB
inlawrev-3749	163	12	the	the	DET
inlawrev-3749	163	13	commerce	commerce	NOUN
inlawrev-3749	163	14	clause	clause	NOUN
inlawrev-3749	163	15	because	because	SCONJ
inlawrev-3749	163	16	it	it	PRON
inlawrev-3749	163	17	had	have	VERB
inlawrev-3749	163	18	both	both	CCONJ
inlawrev-3749	163	19	the	the	DET
inlawrev-3749	163	20	purpose	purpose	NOUN
inlawrev-3749	163	21	and	and	CCONJ
inlawrev-3749	163	22	effect	effect	NOUN
inlawrev-3749	163	23	of	of	ADP
inlawrev-3749	163	24	discriminating	discriminate	VERB
inlawrev-3749	163	25	in	in	ADP
inlawrev-3749	163	26	favor	favor	NOUN
inlawrev-3749	163	27	of	of	ADP
inlawrev-3749	163	28	local	local	ADJ
inlawrev-3749	163	29	products	product	NOUN
inlawrev-3749	163	30	.	.	PUNCT
inlawrev-3749	163	31	"	"	PUNCT
inlawrev-3749	164	1	48	48	NUM
inlawrev-3749	164	2	e.	e.	PROPN
inlawrev-3749	164	3	new	new	PROPN
inlawrev-3749	164	4	energy	energy	PROPN
inlawrev-3749	164	5	co.	co.	PROPN
inlawrev-3749	164	6	of	of	ADP
inlawrev-3749	164	7	indiana	indiana	PROPN
inlawrev-3749	164	8	v.	v.	ADP
inlawrev-3749	164	9	limbach	limbach	PROPN
inlawrev-3749	164	10	new	new	PROPN
inlawrev-3749	164	11	energy	energy	PROPN
inlawrev-3749	164	12	co.	co.	PROPN
inlawrev-3749	164	13	of	of	ADP
inlawrev-3749	164	14	indiana	indiana	PROPN
inlawrev-3749	164	15	v.	v.	ADP
inlawrev-3749	164	16	limbach	limbach	PROPN
inlawrev-3749	164	17	49	49	NUM
inlawrev-3749	164	18	involved	involve	VERB
inlawrev-3749	164	19	an	an	DET
inlawrev-3749	164	20	ohio	ohio	PROPN
inlawrev-3749	164	21	tax	tax	NOUN
inlawrev-3749	164	22	credit	credit	NOUN
inlawrev-3749	164	23	designed	design	VERB
inlawrev-3749	164	24	to	to	PART
inlawrev-3749	164	25	encourage	encourage	VERB
inlawrev-3749	164	26	the	the	DET
inlawrev-3749	164	27	in	in	ADP
inlawrev-3749	164	28	-	-	PUNCT
inlawrev-3749	164	29	state	state	NOUN
inlawrev-3749	164	30	production	production	NOUN
inlawrev-3749	164	31	of	of	ADP
inlawrev-3749	164	32	ethanol	ethanol	NOUN
inlawrev-3749	164	33	.	.	PUNCT
inlawrev-3749	165	1	ohio	ohio	PROPN
inlawrev-3749	165	2	allowed	allow	VERB
inlawrev-3749	165	3	a	a	DET
inlawrev-3749	165	4	tax	tax	NOUN
inlawrev-3749	165	5	credit	credit	NOUN
inlawrev-3749	165	6	against	against	ADP
inlawrev-3749	165	7	the	the	DET
inlawrev-3749	165	8	state	state	NOUN
inlawrev-3749	165	9	's	's	PART
inlawrev-3749	165	10	motor	motor	NOUN
inlawrev-3749	165	11	fuel	fuel	NOUN
inlawrev-3749	165	12	tax	tax	NOUN
inlawrev-3749	165	13	for	for	ADP
inlawrev-3749	165	14	each	each	DET
inlawrev-3749	165	15	gallon	gallon	NOUN
inlawrev-3749	165	16	of	of	ADP
inlawrev-3749	165	17	ethanol	ethanol	NOUN
inlawrev-3749	165	18	sold	sell	VERB
inlawrev-3749	165	19	by	by	ADP
inlawrev-3749	165	20	fuel	fuel	NOUN
inlawrev-3749	165	21	dealers	dealer	NOUN
inlawrev-3749	165	22	,	,	PUNCT
inlawrev-3749	165	23	but	but	CCONJ
inlawrev-3749	165	24	only	only	ADV
inlawrev-3749	165	25	if	if	SCONJ
inlawrev-3749	165	26	the	the	DET
inlawrev-3749	165	27	ethanol	ethanol	NOUN
inlawrev-3749	165	28	was	be	AUX
inlawrev-3749	165	29	produced	produce	VERB
inlawrev-3749	165	30	in	in	ADP
inlawrev-3749	165	31	ohio	ohio	PROPN
inlawrev-3749	165	32	or	or	CCONJ
inlawrev-3749	165	33	in	in	ADP
inlawrev-3749	165	34	a	a	DET
inlawrev-3749	165	35	state	state	NOUN
inlawrev-3749	165	36	that	that	PRON
inlawrev-3749	165	37	granted	grant	VERB
inlawrev-3749	165	38	similar	similar	ADJ
inlawrev-3749	165	39	tax	tax	NOUN
inlawrev-3749	165	40	advantages	advantage	NOUN
inlawrev-3749	165	41	to	to	ADP
inlawrev-3749	165	42	ethanol	ethanol	NOUN
inlawrev-3749	165	43	produced	produce	VERB
inlawrev-3749	165	44	in	in	ADP
inlawrev-3749	165	45	ohio	ohio	PROPN
inlawrev-3749	165	46	.	.	PUNCT
inlawrev-3749	166	1	50	50	NUM
inlawrev-3749	166	2	the	the	DET
inlawrev-3749	166	3	court	court	NOUN
inlawrev-3749	166	4	concluded	conclude	VERB
inlawrev-3749	166	5	that	that	SCONJ
inlawrev-3749	166	6	the	the	DET
inlawrev-3749	166	7	provision	provision	NOUN
inlawrev-3749	166	8	"	"	PUNCT
inlawrev-3749	166	9	explicitly	explicitly	ADV
inlawrev-3749	166	10	deprive[d	deprive[d	X
inlawrev-3749	166	11	]	]	X
inlawrev-3749	166	12	certain	certain	ADJ
inlawrev-3749	166	13	products	product	NOUN
inlawrev-3749	166	14	of	of	ADP
inlawrev-3749	166	15	generally	generally	ADV
inlawrev-3749	166	16	available	available	ADJ
inlawrev-3749	166	17	beneficial	beneficial	ADJ
inlawrev-3749	166	18	tax	tax	NOUN
inlawrev-3749	166	19	treatment	treatment	NOUN
inlawrev-3749	166	20	because	because	SCONJ
inlawrev-3749	166	21	they	they	PRON
inlawrev-3749	166	22	[	[	X
inlawrev-3749	166	23	were	be	AUX
inlawrev-3749	166	24	]	]	PUNCT
inlawrev-3749	166	25	made	make	VERB
inlawrev-3749	166	26	in	in	ADP
inlawrev-3749	166	27	certain	certain	ADJ
inlawrev-3749	166	28	other	other	ADJ
inlawrev-3749	166	29	states	state	NOUN
inlawrev-3749	166	30	,	,	PUNCT
inlawrev-3749	166	31	and	and	CCONJ
inlawrev-3749	166	32	thus	thus	ADV
inlawrev-3749	166	33	on	on	ADP
inlawrev-3749	166	34	its	its	PRON
inlawrev-3749	166	35	face	face	NOUN
inlawrev-3749	166	36	appear[ed	appear[ed	PROPN
inlawrev-3749	166	37	]	]	PUNCT
inlawrev-3749	166	38	to	to	PART
inlawrev-3749	166	39	violate	violate	VERB
inlawrev-3749	166	40	the	the	DET
inlawrev-3749	166	41	cardinal	cardinal	ADJ
inlawrev-3749	166	42	requirement	requirement	NOUN
inlawrev-3749	166	43	of	of	ADP
inlawrev-3749	166	44	nondiscrimination	nondiscrimination	NOUN
inlawrev-3749	166	45	.	.	PUNCT
inlawrev-3749	166	46	"	"	PUNCT
inlawrev-3749	167	1	5	5	NUM
inlawrev-3749	167	2	!	!	PUNCT
inlawrev-3749	167	3	f.	f.	PROPN
inlawrev-3749	167	4	west	west	PROPN
inlawrev-3749	167	5	lynn	lynn	PROPN
inlawrev-3749	167	6	creamery	creamery	PROPN
inlawrev-3749	167	7	,	,	PUNCT
inlawrev-3749	167	8	inc	inc	PROPN
inlawrev-3749	167	9	.	.	PROPN
inlawrev-3749	168	1	v.	v.	ADP
inlawrev-3749	168	2	healy	healy	PROPN
inlawrev-3749	168	3	in	in	ADP
inlawrev-3749	168	4	west	west	PROPN
inlawrev-3749	168	5	lynn	lynn	PROPN
inlawrev-3749	168	6	creamery	creamery	PROPN
inlawrev-3749	168	7	,	,	PUNCT
inlawrev-3749	168	8	inc	inc	PROPN
inlawrev-3749	168	9	.	.	PROPN
inlawrev-3749	169	1	v.	v.	PROPN
inlawrev-3749	169	2	healy	healy	PROPN
inlawrev-3749	169	3	52	52	NUM
inlawrev-3749	169	4	"	"	PUNCT
inlawrev-3749	169	5	a	a	DET
inlawrev-3749	169	6	massachusetts	massachusetts	PROPN
inlawrev-3749	169	7	pricing	pricing	NOUN
inlawrev-3749	169	8	order	order	NOUN
inlawrev-3749	169	9	impose[d	impose[d	PROPN
inlawrev-3749	169	10	]	]	PUNCT
inlawrev-3749	169	11	an	an	DET
inlawrev-3749	169	12	assessment	assessment	NOUN
inlawrev-3749	169	13	on	on	ADP
inlawrev-3749	169	14	all	all	DET
inlawrev-3749	169	15	fluid	fluid	ADJ
inlawrev-3749	169	16	milk	milk	NOUN
inlawrev-3749	169	17	sold	sell	VERB
inlawrev-3749	169	18	by	by	ADP
inlawrev-3749	169	19	dealers	dealer	NOUN
inlawrev-3749	169	20	to	to	ADP
inlawrev-3749	169	21	massachusetts	massachusetts	PROPN
inlawrev-3749	169	22	retailers	retailer	NOUN
inlawrev-3749	169	23	.	.	PUNCT
inlawrev-3749	169	24	"	"	PUNCT
inlawrev-3749	170	1	53	53	NUM
inlawrev-3749	170	2	approximately	approximately	ADV
inlawrev-3749	170	3	two	two	NUM
inlawrev-3749	170	4	-	-	PUNCT
inlawrev-3749	170	5	thirds	third	NOUN
inlawrev-3749	170	6	of	of	ADP
inlawrev-3749	170	7	that	that	DET
inlawrev-3749	170	8	milk	milk	NOUN
inlawrev-3749	170	9	was	be	AUX
inlawrev-3749	170	10	produced	produce	VERB
inlawrev-3749	170	11	out	out	ADP
inlawrev-3749	170	12	-	-	PUNCT
inlawrev-3749	170	13	of	of	ADP
inlawrev-3749	170	14	-	-	PUNCT
inlawrev-3749	170	15	state	state	NOUN
inlawrev-3749	170	16	;	;	PUNCT
inlawrev-3749	170	17	however	however	ADV
inlawrev-3749	170	18	,	,	PUNCT
inlawrev-3749	170	19	"	"	PUNCT
inlawrev-3749	170	20	the	the	DET
inlawrev-3749	170	21	entire	entire	ADJ
inlawrev-3749	170	22	assessment	assessment	NOUN
inlawrev-3749	170	23	.	.	PUNCT
inlawrev-3749	170	24	.	.	PUNCT
inlawrev-3749	170	25	.	.	PUNCT
inlawrev-3749	171	1	[	[	X
inlawrev-3749	171	2	was	be	AUX
inlawrev-3749	171	3	]	]	PUNCT
inlawrev-3749	171	4	distributed	distribute	VERB
inlawrev-3749	171	5	to	to	ADP
inlawrev-3749	171	6	massachusetts	massachusetts	PROPN
inlawrev-3749	171	7	dairy	dairy	NOUN
inlawrev-3749	171	8	farmers	farmer	NOUN
inlawrev-3749	171	9	.	.	PUNCT
inlawrev-3749	171	10	"	"	PUNCT
inlawrev-3749	172	1	54	54	NUM
inlawrev-3749	172	2	the	the	DET
inlawrev-3749	172	3	state	state	NOUN
inlawrev-3749	172	4	argued	argue	VERB
inlawrev-3749	172	5	that	that	SCONJ
inlawrev-3749	172	6	"	"	PUNCT
inlawrev-3749	172	7	[	[	X
inlawrev-3749	172	8	b]ecause	b]ecause	ADP
inlawrev-3749	172	9	each	each	DET
inlawrev-3749	172	10	component	component	NOUN
inlawrev-3749	172	11	ofthe	ofthe	NOUN
inlawrev-3749	172	12	program	program	NOUN
inlawrev-3749	172	13	—	—	PUNCT
inlawrev-3749	172	14	a	a	DET
inlawrev-3749	172	15	local	local	ADJ
inlawrev-3749	172	16	subsidy	subsidy	NOUN
inlawrev-3749	172	17	and	and	CCONJ
inlawrev-3749	172	18	a	a	DET
inlawrev-3749	172	19	nondiscriminatory	nondiscriminatory	NOUN
inlawrev-3749	172	20	tax—[was	tax—[was	X
inlawrev-3749	172	21	]	]	X
inlawrev-3749	172	22	valid	valid	ADJ
inlawrev-3749	172	23	,	,	PUNCT
inlawrev-3749	172	24	the	the	DET
inlawrev-3749	172	25	combination	combination	NOUN
inlawrev-3749	172	26	ofthe	ofthe	VERB
inlawrev-3749	172	27	two	two	NUM
inlawrev-3749	172	28	[	[	X
inlawrev-3749	172	29	would	would	AUX
inlawrev-3749	172	30	be	be	AUX
inlawrev-3749	172	31	]	]	PUNCT
inlawrev-3749	172	32	equally	equally	ADV
inlawrev-3749	172	33	valid	valid	ADJ
inlawrev-3749	172	34	.	.	PUNCT
inlawrev-3749	172	35	"	"	PUNCT
inlawrev-3749	173	1	55	55	NUM
inlawrev-3749	173	2	the	the	DET
inlawrev-3749	173	3	court	court	NOUN
inlawrev-3749	173	4	noted	note	VERB
inlawrev-3749	173	5	that	that	SCONJ
inlawrev-3749	173	6	even	even	ADV
inlawrev-3749	173	7	ifboth	ifboth	VERB
inlawrev-3749	173	8	components	component	VERB
inlawrev-3749	173	9	ofthe	ofthe	ADJ
inlawrev-3749	173	10	pricing	pricing	NOUN
inlawrev-3749	173	11	order	order	NOUN
inlawrev-3749	173	12	were	be	AUX
inlawrev-3749	173	13	valid	valid	ADJ
inlawrev-3749	173	14	,	,	PUNCT
inlawrev-3749	173	15	45	45	NUM
inlawrev-3749	173	16	.	.	PUNCT
inlawrev-3749	173	17	468	468	NUM
inlawrev-3749	174	1	u.s	u.s	PROPN
inlawrev-3749	174	2	.	.	PROPN
inlawrev-3749	174	3	263(1984	263(1984	NUM
inlawrev-3749	174	4	)	)	PUNCT
inlawrev-3749	174	5	.	.	PUNCT
inlawrev-3749	175	1	46	46	NUM
inlawrev-3749	175	2	.	.	PUNCT
inlawrev-3749	176	1	i	i	PRON
inlawrev-3749	176	2	d.	d.	PROPN
inlawrev-3749	176	3	at	at	ADP
inlawrev-3749	176	4	265	265	NUM
inlawrev-3749	176	5	;	;	PUNCT
inlawrev-3749	176	6	see	see	VERB
inlawrev-3749	176	7	haw	haw	X
inlawrev-3749	176	8	.	.	PUNCT
inlawrev-3749	177	1	rev	rev	PROPN
inlawrev-3749	177	2	.	.	PROPN
inlawrev-3749	177	3	stat	stat	PROPN
inlawrev-3749	177	4	.	.	PUNCT
inlawrev-3749	178	1	§	§	PROPN
inlawrev-3749	178	2	244	244	NUM
inlawrev-3749	178	3	-	-	PUNCT
inlawrev-3749	178	4	4(6	4(6	NUM
inlawrev-3749	178	5	)	)	PUNCT
inlawrev-3749	178	6	,	,	PUNCT
inlawrev-3749	178	7	(	(	PUNCT
inlawrev-3749	178	8	7	7	X
inlawrev-3749	178	9	)	)	PUNCT
inlawrev-3749	178	10	(	(	PUNCT
inlawrev-3749	178	11	supp	supp	PROPN
inlawrev-3749	178	12	.	.	PUNCT
inlawrev-3749	178	13	1983	1983	NUM
inlawrev-3749	178	14	)	)	PUNCT
inlawrev-3749	178	15	.	.	PUNCT
inlawrev-3749	179	1	47	47	NUM
inlawrev-3749	179	2	.	.	PUNCT
inlawrev-3749	180	1	bacchus	bacchus	PROPN
inlawrev-3749	180	2	imports	imports	PROPN
inlawrev-3749	180	3	,	,	PUNCT
inlawrev-3749	180	4	ltd	ltd	PROPN
inlawrev-3749	180	5	.	.	PROPN
inlawrev-3749	180	6	,	,	PUNCT
inlawrev-3749	180	7	468	468	NUM
inlawrev-3749	180	8	u.s	u.s	PROPN
inlawrev-3749	180	9	.	.	PROPN
inlawrev-3749	181	1	at	at	ADP
inlawrev-3749	181	2	270	270	NUM
inlawrev-3749	181	3	(	(	PUNCT
inlawrev-3749	181	4	citations	citation	NOUN
inlawrev-3749	181	5	omitted	omit	VERB
inlawrev-3749	181	6	)	)	PUNCT
inlawrev-3749	181	7	.	.	PUNCT
inlawrev-3749	182	1	48	48	NUM
inlawrev-3749	182	2	.	.	X
inlawrev-3749	182	3	mat	mat	PROPN
inlawrev-3749	182	4	273	273	NUM
inlawrev-3749	182	5	.	.	PUNCT
inlawrev-3749	182	6	49	49	NUM
inlawrev-3749	182	7	.	.	PUNCT
inlawrev-3749	183	1	486	486	NUM
inlawrev-3749	183	2	u.s	u.s	PROPN
inlawrev-3749	183	3	.	.	PROPN
inlawrev-3749	183	4	269(1988	269(1988	NUM
inlawrev-3749	183	5	)	)	PUNCT
inlawrev-3749	183	6	.	.	PUNCT
inlawrev-3749	184	1	50	50	NUM
inlawrev-3749	184	2	.	.	PUNCT
inlawrev-3749	185	1	i	i	PRON
inlawrev-3749	185	2	d.	d.	PROPN
inlawrev-3749	185	3	at	at	ADP
inlawrev-3749	185	4	272	272	NUM
inlawrev-3749	185	5	;	;	PUNCT
inlawrev-3749	185	6	see	see	VERB
inlawrev-3749	185	7	ohio	ohio	PROPN
inlawrev-3749	185	8	rev	rev	PROPN
inlawrev-3749	185	9	.	.	PROPN
inlawrev-3749	185	10	code	code	PROPN
inlawrev-3749	185	11	ann	ann	PROPN
inlawrev-3749	185	12	.	.	PUNCT
inlawrev-3749	186	1	§	§	PROPN
inlawrev-3749	186	2	5735.145(b	5735.145(b	PROPN
inlawrev-3749	186	3	)	)	PUNCT
inlawrev-3749	186	4	(	(	PUNCT
inlawrev-3749	186	5	west	west	NOUN
inlawrev-3749	186	6	1986	1986	NUM
inlawrev-3749	186	7	)	)	PUNCT
inlawrev-3749	186	8	.	.	PUNCT
inlawrev-3749	187	1	5	5	NUM
inlawrev-3749	187	2	1	1	NUM
inlawrev-3749	187	3	.	.	PUNCT
inlawrev-3749	188	1	new	new	ADJ
inlawrev-3749	188	2	energy	energy	PROPN
inlawrev-3749	188	3	co.	co.	PROPN
inlawrev-3749	188	4	oflnd	oflnd	PROPN
inlawrev-3749	188	5	.	.	PUNCT
inlawrev-3749	188	6	,	,	PUNCT
inlawrev-3749	188	7	486	486	NUM
inlawrev-3749	188	8	u.s	u.s	PROPN
inlawrev-3749	188	9	.	.	PROPN
inlawrev-3749	188	10	at	at	ADP
inlawrev-3749	188	11	274	274	NUM
inlawrev-3749	188	12	.	.	PUNCT
inlawrev-3749	188	13	52	52	NUM
inlawrev-3749	188	14	.	.	X
inlawrev-3749	189	1	512	512	NUM
inlawrev-3749	189	2	u.s	u.s	PROPN
inlawrev-3749	189	3	.	.	PROPN
inlawrev-3749	189	4	186(1994	186(1994	NUM
inlawrev-3749	189	5	)	)	PUNCT
inlawrev-3749	189	6	.	.	PUNCT
inlawrev-3749	190	1	53	53	NUM
inlawrev-3749	190	2	.	.	PUNCT
inlawrev-3749	191	1	i	i	PRON
inlawrev-3749	191	2	d	d	PROPN
inlawrev-3749	191	3	at	at	ADP
inlawrev-3749	191	4	188	188	NUM
inlawrev-3749	191	5	.	.	PUNCT
inlawrev-3749	192	1	54	54	NUM
inlawrev-3749	192	2	.	.	PUNCT
inlawrev-3749	193	1	i	i	PRON
inlawrev-3749	193	2	d.	d.	PROPN
inlawrev-3749	193	3	55	55	NUM
inlawrev-3749	193	4	.	.	PUNCT
inlawrev-3749	194	1	i	i	PRON
inlawrev-3749	194	2	d.	d.	PROPN
inlawrev-3749	194	3	at	at	ADP
inlawrev-3749	194	4	198	198	NUM
inlawrev-3749	194	5	.	.	PUNCT
inlawrev-3749	195	1	2005	2005	NUM
inlawrev-3749	195	2	]	]	PUNCT
inlawrev-3749	195	3	the	the	DET
inlawrev-3749	195	4	dormant	dormant	PROPN
inlawrev-3749	195	5	commerce	commerce	PROPN
inlawrev-3749	195	6	clause	clause	NOUN
inlawrev-3749	195	7	1	1	NUM
inlawrev-3749	195	8	83	83	NUM
inlawrev-3749	195	9	the	the	DET
inlawrev-3749	195	10	pricing	pricing	NOUN
inlawrev-3749	195	11	statute	statute	NOUN
inlawrev-3749	195	12	was	be	AUX
inlawrev-3749	195	13	nevertheless	nevertheless	ADV
inlawrev-3749	195	14	unconstitutional	unconstitutional	ADJ
inlawrev-3749	195	15	.	.	PUNCT
inlawrev-3749	196	1	56	56	NUM
inlawrev-3749	196	2	justice	justice	NOUN
inlawrev-3749	196	3	stevens	steven	NOUN
inlawrev-3749	196	4	,	,	PUNCT
inlawrev-3749	196	5	speaking	speak	VERB
inlawrev-3749	196	6	for	for	ADP
inlawrev-3749	196	7	the	the	DET
inlawrev-3749	196	8	majority	majority	NOUN
inlawrev-3749	196	9	,	,	PUNCT
inlawrev-3749	196	10	stated	state	VERB
inlawrev-3749	196	11	that	that	SCONJ
inlawrev-3749	196	12	"	"	PUNCT
inlawrev-3749	196	13	[	[	X
inlawrev-3749	196	14	a	a	X
inlawrev-3749	196	15	]	]	X
inlawrev-3749	196	16	pure	pure	ADJ
inlawrev-3749	196	17	subsidy	subsidy	NOUN
inlawrev-3749	196	18	funded	fund	VERB
inlawrev-3749	196	19	out	out	ADP
inlawrev-3749	196	20	of	of	ADP
inlawrev-3749	196	21	general	general	ADJ
inlawrev-3749	196	22	revenue	revenue	NOUN
inlawrev-3749	196	23	ordinarily	ordinarily	ADV
inlawrev-3749	196	24	imposes	impose	VERB
inlawrev-3749	196	25	no	no	DET
inlawrev-3749	196	26	burden	burden	NOUN
inlawrev-3749	196	27	on	on	ADP
inlawrev-3749	196	28	interstate	interstate	ADJ
inlawrev-3749	196	29	commerce	commerce	NOUN
inlawrev-3749	196	30	,	,	PUNCT
inlawrev-3749	196	31	but	but	CCONJ
inlawrev-3749	196	32	merely	merely	ADV
inlawrev-3749	196	33	assists	assist	VERB
inlawrev-3749	196	34	local	local	ADJ
inlawrev-3749	196	35	business	business	NOUN
inlawrev-3749	196	36	.	.	PUNCT
inlawrev-3749	196	37	"	"	PUNCT
inlawrev-3749	197	1	57	57	NUM
inlawrev-3749	197	2	generally	generally	ADV
inlawrev-3749	197	3	,	,	PUNCT
inlawrev-3749	197	4	"	"	PUNCT
inlawrev-3749	197	5	[	[	X
inlawrev-3749	197	6	t]he	t]he	X
inlawrev-3749	197	7	existence	existence	NOUN
inlawrev-3749	197	8	of	of	ADP
inlawrev-3749	197	9	major	major	ADJ
inlawrev-3749	197	10	in	in	ADP
inlawrev-3749	197	11	-	-	PUNCT
inlawrev-3749	197	12	state	state	NOUN
inlawrev-3749	197	13	interests	interest	NOUN
inlawrev-3749	197	14	adversely	adversely	ADV
inlawrev-3749	197	15	affected	affect	VERB
inlawrev-3749	197	16	...	...	PUNCT
inlawrev-3749	197	17	is	be	AUX
inlawrev-3749	197	18	a	a	DET
inlawrev-3749	197	19	powerful	powerful	ADJ
inlawrev-3749	197	20	safeguard	safeguard	NOUN
inlawrev-3749	197	21	against	against	ADP
inlawrev-3749	197	22	legislative	legislative	ADJ
inlawrev-3749	197	23	abuse	abuse	NOUN
inlawrev-3749	197	24	.	.	PUNCT
inlawrev-3749	197	25	"	"	PUNCT
inlawrev-3749	198	1	58	58	NUM
inlawrev-3749	198	2	in	in	ADP
inlawrev-3749	198	3	this	this	DET
inlawrev-3749	198	4	case	case	NOUN
inlawrev-3749	198	5	,	,	PUNCT
inlawrev-3749	198	6	however	however	ADV
inlawrev-3749	198	7	,	,	PUNCT
inlawrev-3749	198	8	the	the	DET
inlawrev-3749	198	9	pricing	pricing	NOUN
inlawrev-3749	198	10	order	order	NOUN
inlawrev-3749	198	11	was	be	AUX
inlawrev-3749	198	12	funded	fund	VERB
inlawrev-3749	198	13	principally	principally	ADV
inlawrev-3749	198	14	from	from	ADP
inlawrev-3749	198	15	taxes	taxis	NOUN
inlawrev-3749	198	16	on	on	ADP
inlawrev-3749	198	17	the	the	DET
inlawrev-3749	198	18	sale	sale	NOUN
inlawrev-3749	198	19	ofmilk	ofmilk	NOUN
inlawrev-3749	198	20	produced	produce	VERB
inlawrev-3749	198	21	in	in	ADP
inlawrev-3749	198	22	other	other	ADJ
inlawrev-3749	198	23	states	state	NOUN
inlawrev-3749	198	24	.	.	PUNCT
inlawrev-3749	199	1	by	by	ADP
inlawrev-3749	199	2	funding	fund	VERB
inlawrev-3749	199	3	the	the	DET
inlawrev-3749	199	4	subsidy	subsidy	NOUN
inlawrev-3749	199	5	in	in	ADP
inlawrev-3749	199	6	this	this	DET
inlawrev-3749	199	7	manner	manner	NOUN
inlawrev-3749	199	8	,	,	PUNCT
inlawrev-3749	199	9	the	the	DET
inlawrev-3749	199	10	court	court	NOUN
inlawrev-3749	199	11	noted	note	VERB
inlawrev-3749	199	12	that	that	SCONJ
inlawrev-3749	199	13	the	the	DET
inlawrev-3749	199	14	state	state	NOUN
inlawrev-3749	199	15	not	not	PART
inlawrev-3749	199	16	only	only	ADV
inlawrev-3749	199	17	assisted	assist	VERB
inlawrev-3749	199	18	local	local	ADJ
inlawrev-3749	199	19	farmers	farmer	NOUN
inlawrev-3749	199	20	,	,	PUNCT
inlawrev-3749	199	21	but	but	CCONJ
inlawrev-3749	199	22	also	also	ADV
inlawrev-3749	199	23	burdened	burden	VERB
inlawrev-3749	199	24	interstate	interstate	ADJ
inlawrev-3749	199	25	commerce	commerce	NOUN
inlawrev-3749	199	26	by	by	ADP
inlawrev-3749	199	27	"	"	PUNCT
inlawrev-3749	199	28	violatfing	violatfe	VERB
inlawrev-3749	199	29	]	]	PUNCT
inlawrev-3749	199	30	the	the	DET
inlawrev-3749	199	31	cardinal	cardinal	ADJ
inlawrev-3749	199	32	principle	principle	NOUN
inlawrev-3749	199	33	that	that	SCONJ
inlawrev-3749	199	34	a	a	DET
inlawrev-3749	199	35	state	state	NOUN
inlawrev-3749	199	36	may	may	AUX
inlawrev-3749	199	37	not	not	PART
inlawrev-3749	199	38	'	'	PUNCT
inlawrev-3749	199	39	benefit	benefit	VERB
inlawrev-3749	199	40	instate	instate	ADJ
inlawrev-3749	199	41	economic	economic	ADJ
inlawrev-3749	199	42	interests	interest	NOUN
inlawrev-3749	199	43	by	by	ADP
inlawrev-3749	199	44	burdening	burden	VERB
inlawrev-3749	199	45	out	out	ADP
inlawrev-3749	199	46	-	-	PUNCT
inlawrev-3749	199	47	of	of	ADP
inlawrev-3749	199	48	-	-	PUNCT
inlawrev-3749	199	49	state	state	NOUN
inlawrev-3749	199	50	competitors	competitor	NOUN
inlawrev-3749	199	51	.	.	PUNCT
inlawrev-3749	199	52	'	'	PUNCT
inlawrev-3749	200	1	"	"	PUNCT
inlawrev-3749	200	2	59	59	NUM
inlawrev-3749	200	3	ii	ii	NOUN
inlawrev-3749	200	4	.	.	PUNCT
inlawrev-3749	201	1	recent	recent	ADJ
inlawrev-3749	201	2	decisions	decision	NOUN
inlawrev-3749	201	3	affecting	affect	VERB
inlawrev-3749	201	4	economic	economic	ADJ
inlawrev-3749	201	5	development	development	NOUN
inlawrev-3749	201	6	the	the	DET
inlawrev-3749	201	7	commerce	commerce	NOUN
inlawrev-3749	201	8	clause	clause	NOUN
inlawrev-3749	201	9	has	have	AUX
inlawrev-3749	201	10	been	be	AUX
inlawrev-3749	201	11	cited	cite	VERB
inlawrev-3749	201	12	repeatedly	repeatedly	ADV
inlawrev-3749	201	13	by	by	ADP
inlawrev-3749	201	14	the	the	DET
inlawrev-3749	201	15	supreme	supreme	PROPN
inlawrev-3749	201	16	court	court	PROPN
inlawrev-3749	201	17	to	to	PART
inlawrev-3749	201	18	condemn	condemn	VERB
inlawrev-3749	201	19	state	state	NOUN
inlawrev-3749	201	20	tax	tax	NOUN
inlawrev-3749	201	21	measures	measure	NOUN
inlawrev-3749	201	22	that	that	PRON
inlawrev-3749	201	23	protect	protect	VERB
inlawrev-3749	201	24	in	in	ADP
inlawrev-3749	201	25	-	-	PUNCT
inlawrev-3749	201	26	state	state	NOUN
inlawrev-3749	201	27	businesses	business	NOUN
inlawrev-3749	201	28	from	from	ADP
inlawrev-3749	201	29	out	out	ADV
inlawrev-3749	201	30	-	-	PUNCT
inlawrev-3749	201	31	of	of	ADP
inlawrev-3749	201	32	-	-	PUNCT
inlawrev-3749	201	33	state	state	NOUN
inlawrev-3749	201	34	rivals	rival	NOUN
inlawrev-3749	201	35	60	60	NUM
inlawrev-3749	201	36	or	or	CCONJ
inlawrev-3749	201	37	that	that	PRON
inlawrev-3749	201	38	impose	impose	VERB
inlawrev-3749	201	39	special	special	ADJ
inlawrev-3749	201	40	burdens	burden	NOUN
inlawrev-3749	201	41	on	on	ADP
inlawrev-3749	201	42	out	out	ADV
inlawrev-3749	201	43	-	-	PUNCT
inlawrev-3749	201	44	of	of	ADP
inlawrev-3749	201	45	-	-	PUNCT
inlawrev-3749	201	46	state	state	NOUN
inlawrev-3749	201	47	businesses	business	NOUN
inlawrev-3749	201	48	in	in	ADP
inlawrev-3749	201	49	order	order	NOUN
inlawrev-3749	201	50	to	to	PART
inlawrev-3749	201	51	deter	deter	VERB
inlawrev-3749	201	52	them	they	PRON
inlawrev-3749	201	53	from	from	ADP
inlawrev-3749	201	54	competing	compete	VERB
inlawrev-3749	201	55	for	for	ADP
inlawrev-3749	201	56	business	business	NOUN
inlawrev-3749	201	57	in	in	ADP
inlawrev-3749	201	58	-	-	PUNCT
inlawrev-3749	201	59	state.61	state.61	NOUN
inlawrev-3749	201	60	even	even	ADV
inlawrev-3749	201	61	though	though	SCONJ
inlawrev-3749	201	62	the	the	DET
inlawrev-3749	201	63	court	court	NOUN
inlawrev-3749	201	64	has	have	AUX
inlawrev-3749	201	65	not	not	PART
inlawrev-3749	201	66	addressed	address	VERB
inlawrev-3749	201	67	"	"	PUNCT
inlawrev-3749	201	68	a	a	DET
inlawrev-3749	201	69	challenge	challenge	NOUN
inlawrev-3749	201	70	[	[	X
inlawrev-3749	201	71	where	where	SCONJ
inlawrev-3749	201	72	the	the	DET
inlawrev-3749	201	73	]	]	X
inlawrev-3749	201	74	state	state	NOUN
inlawrev-3749	201	75	tax	tax	NOUN
inlawrev-3749	201	76	provision	provision	NOUN
inlawrev-3749	201	77	's	's	PART
inlawrev-3749	201	78	primary	primary	ADJ
inlawrev-3749	201	79	purpose	purpose	NOUN
inlawrev-3749	201	80	or	or	CCONJ
inlawrev-3749	201	81	effect	effect	NOUN
inlawrev-3749	201	82	is	be	AUX
inlawrev-3749	201	83	to	to	PART
inlawrev-3749	201	84	attract	attract	VERB
inlawrev-3749	201	85	businesses	business	NOUN
inlawrev-3749	201	86	to	to	PART
inlawrev-3749	201	87	locate	locate	VERB
inlawrev-3749	201	88	or	or	CCONJ
inlawrev-3749	201	89	expand	expand	VERB
inlawrev-3749	201	90	in	in	ADP
inlawrev-3749	201	91	the	the	DET
inlawrev-3749	201	92	state	state	NOUN
inlawrev-3749	201	93	,	,	PUNCT
inlawrev-3749	201	94	"	"	PUNCT
inlawrev-3749	201	95	62	62	NUM
inlawrev-3749	201	96	the	the	DET
inlawrev-3749	201	97	united	united	PROPN
inlawrev-3749	201	98	states	states	PROPN
inlawrev-3749	201	99	court	court	PROPN
inlawrev-3749	201	100	of	of	ADP
inlawrev-3749	201	101	appeals	appeal	NOUN
inlawrev-3749	201	102	for	for	ADP
inlawrev-3749	201	103	the	the	DET
inlawrev-3749	201	104	sixth	sixth	ADJ
inlawrev-3749	201	105	circuit	circuit	NOUN
inlawrev-3749	201	106	did	do	AUX
inlawrev-3749	201	107	address	address	VERB
inlawrev-3749	201	108	this	this	DET
inlawrev-3749	201	109	challenge	challenge	NOUN
inlawrev-3749	201	110	in	in	ADP
inlawrev-3749	201	111	cuno	cuno	PROPN
inlawrev-3749	201	112	v.	v.	ADP
inlawrev-3749	201	113	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	201	114	.	.	PUNCT
inlawrev-3749	202	1	63	63	NUM
inlawrev-3749	202	2	however	however	ADV
inlawrev-3749	202	3	,	,	PUNCT
inlawrev-3749	202	4	hopefully	hopefully	ADV
inlawrev-3749	202	5	the	the	DET
inlawrev-3749	202	6	murky	murky	ADJ
inlawrev-3749	202	7	waters	water	NOUN
inlawrev-3749	202	8	of	of	ADP
inlawrev-3749	202	9	the	the	DET
inlawrev-3749	202	10	dormant	dormant	PROPN
inlawrev-3749	202	11	commerce	commerce	PROPN
inlawrev-3749	202	12	clause	clause	NOUN
inlawrev-3749	202	13	will	will	AUX
inlawrev-3749	202	14	become	become	VERB
inlawrev-3749	202	15	much	much	ADV
inlawrev-3749	202	16	clearer	clear	ADJ
inlawrev-3749	202	17	as	as	SCONJ
inlawrev-3749	202	18	the	the	DET
inlawrev-3749	202	19	court	court	NOUN
inlawrev-3749	202	20	has	have	AUX
inlawrev-3749	202	21	granted	grant	VERB
inlawrev-3749	202	22	certiorari	certiorari	NOUN
inlawrev-3749	202	23	to	to	ADP
inlawrev-3749	202	24	the	the	DET
inlawrev-3749	202	25	cuno	cuno	PROPN
inlawrev-3749	202	26	appellants.64	appellants.64	PROPN
inlawrev-3749	202	27	a.	a.	PROPN
inlawrev-3749	202	28	cuno	cuno	PROPN
inlawrev-3749	202	29	v.	v.	ADP
inlawrev-3749	202	30	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	202	31	,	,	PUNCT
inlawrev-3749	202	32	inc	inc	PROPN
inlawrev-3749	202	33	.	.	PROPN
inlawrev-3749	202	34	in	in	ADP
inlawrev-3749	202	35	1998	1998	NUM
inlawrev-3749	202	36	,	,	PUNCT
inlawrev-3749	202	37	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	202	38	,	,	PUNCT
inlawrev-3749	202	39	inc	inc	PROPN
inlawrev-3749	202	40	.	.	PROPN
inlawrev-3749	202	41	,	,	PUNCT
inlawrev-3749	202	42	in	in	ADP
inlawrev-3749	202	43	exchange	exchange	NOUN
inlawrev-3749	202	44	for	for	ADP
inlawrev-3749	202	45	various	various	ADJ
inlawrev-3749	202	46	tax	tax	NOUN
inlawrev-3749	202	47	incentives	incentive	NOUN
inlawrev-3749	202	48	,	,	PUNCT
inlawrev-3749	202	49	entered	enter	VERB
inlawrev-3749	202	50	into	into	ADP
inlawrev-3749	202	51	an	an	DET
inlawrev-3749	202	52	agreement	agreement	NOUN
inlawrev-3749	202	53	with	with	ADP
inlawrev-3749	202	54	the	the	DET
inlawrev-3749	202	55	city	city	NOUN
inlawrev-3749	202	56	of	of	ADP
inlawrev-3749	202	57	toledo	toledo	PROPN
inlawrev-3749	202	58	to	to	PART
inlawrev-3749	202	59	construct	construct	VERB
inlawrev-3749	202	60	a	a	DET
inlawrev-3749	202	61	new	new	ADJ
inlawrev-3749	202	62	vehicleassembly	vehicleassembly	NOUN
inlawrev-3749	202	63	plant	plant	NOUN
inlawrev-3749	202	64	near	near	ADP
inlawrev-3749	202	65	the	the	DET
inlawrev-3749	202	66	company	company	NOUN
inlawrev-3749	202	67	's	's	PART
inlawrev-3749	202	68	existing	exist	VERB
inlawrev-3749	202	69	facility	facility	NOUN
inlawrev-3749	202	70	.	.	PUNCT
inlawrev-3749	203	1	these	these	DET
inlawrev-3749	203	2	incentives	incentive	NOUN
inlawrev-3749	203	3	included	include	VERB
inlawrev-3749	203	4	a	a	DET
inlawrev-3749	203	5	100	100	NUM
inlawrev-3749	203	6	%	%	NOUN
inlawrev-3749	203	7	property	property	NOUN
inlawrev-3749	203	8	tax	tax	NOUN
inlawrev-3749	203	9	exemption	exemption	NOUN
inlawrev-3749	203	10	as	as	ADV
inlawrev-3749	203	11	well	well	ADV
inlawrev-3749	203	12	as	as	ADP
inlawrev-3749	203	13	an	an	DET
inlawrev-3749	203	14	investment	investment	NOUN
inlawrev-3749	203	15	tax	tax	NOUN
inlawrev-3749	203	16	credit	credit	NOUN
inlawrev-3749	203	17	of	of	ADP
inlawrev-3749	203	18	13.5	13.5	NUM
inlawrev-3749	203	19	%	%	NOUN
inlawrev-3749	203	20	against	against	ADP
inlawrev-3749	203	21	the	the	DET
inlawrev-3749	203	22	state	state	NOUN
inlawrev-3749	203	23	corporate	corporate	ADJ
inlawrev-3749	203	24	franchise	franchise	NOUN
inlawrev-3749	203	25	tax	tax	NOUN
inlawrev-3749	203	26	for	for	ADP
inlawrev-3749	203	27	certain	certain	ADJ
inlawrev-3749	203	28	qualifying	qualifying	NOUN
inlawrev-3749	203	29	investments	investment	NOUN
inlawrev-3749	203	30	.	.	PUNCT
inlawrev-3749	204	1	ohio	ohio	PROPN
inlawrev-3749	204	2	's	's	PART
inlawrev-3749	204	3	investment	investment	NOUN
inlawrev-3749	204	4	tax	tax	NOUN
inlawrev-3749	204	5	credit	credit	NOUN
inlawrev-3749	204	6	grants	grant	VERB
inlawrev-3749	204	7	a	a	DET
inlawrev-3749	204	8	taxpayer	taxpayer	NOUN
inlawrev-3749	204	9	a	a	DET
inlawrev-3749	204	10	nonrefundable	nonrefundable	ADJ
inlawrev-3749	204	11	56	56	NUM
inlawrev-3749	204	12	.	.	PUNCT
inlawrev-3749	205	1	i	i	PRON
inlawrev-3749	205	2	d.	d.	PROPN
inlawrev-3749	205	3	at	at	ADP
inlawrev-3749	205	4	199	199	NUM
inlawrev-3749	205	5	.	.	PUNCT
inlawrev-3749	206	1	57	57	NUM
inlawrev-3749	206	2	.	.	PUNCT
inlawrev-3749	207	1	i	i	PRON
inlawrev-3749	207	2	d	d	PROPN
inlawrev-3749	207	3	58	58	NUM
inlawrev-3749	207	4	.	.	PUNCT
inlawrev-3749	208	1	i	i	PRON
inlawrev-3749	208	2	d	d	PROPN
inlawrev-3749	208	3	at	at	ADP
inlawrev-3749	208	4	200	200	NUM
inlawrev-3749	208	5	(	(	PUNCT
inlawrev-3749	208	6	quoting	quote	VERB
inlawrev-3749	208	7	minnesota	minnesota	PROPN
inlawrev-3749	208	8	v.	v.	ADP
inlawrev-3749	208	9	clover	clover	PROPN
inlawrev-3749	208	10	leaf	leaf	PROPN
inlawrev-3749	208	11	creamery	creamery	PROPN
inlawrev-3749	208	12	co.	co.	PROPN
inlawrev-3749	208	13	,	,	PUNCT
inlawrev-3749	208	14	449	449	NUM
inlawrev-3749	208	15	u.s	u.s	PROPN
inlawrev-3749	208	16	.	.	PROPN
inlawrev-3749	208	17	456	456	NUM
inlawrev-3749	208	18	,	,	PUNCT
inlawrev-3749	208	19	473	473	NUM
inlawrev-3749	208	20	n.17	n.17	PRON
inlawrev-3749	208	21	(	(	PUNCT
inlawrev-3749	208	22	1981	1981	NUM
inlawrev-3749	208	23	)	)	PUNCT
inlawrev-3749	208	24	)	)	PUNCT
inlawrev-3749	208	25	.	.	PUNCT
inlawrev-3749	209	1	59	59	NUM
inlawrev-3749	209	2	.	.	PUNCT
inlawrev-3749	210	1	i	i	PRON
inlawrev-3749	210	2	d	d	PROPN
inlawrev-3749	210	3	at	at	ADP
inlawrev-3749	210	4	199	199	NUM
inlawrev-3749	210	5	(	(	PUNCT
inlawrev-3749	210	6	quoting	quote	VERB
inlawrev-3749	210	7	new	new	ADJ
inlawrev-3749	210	8	energy	energy	PROPN
inlawrev-3749	210	9	co.	co.	PROPN
inlawrev-3749	210	10	of	of	ADP
inlawrev-3749	210	11	ind	ind	PROPN
inlawrev-3749	210	12	.	.	PUNCT
inlawrev-3749	211	1	v.	v.	CCONJ
inlawrev-3749	211	2	limbach	limbach	ADV
inlawrev-3749	211	3	,	,	PUNCT
inlawrev-3749	211	4	486	486	NUM
inlawrev-3749	211	5	u.s	u.s	PROPN
inlawrev-3749	211	6	.	.	PROPN
inlawrev-3749	211	7	269	269	NUM
inlawrev-3749	211	8	,	,	PUNCT
inlawrev-3749	211	9	273	273	NUM
inlawrev-3749	211	10	-	-	SYM
inlawrev-3749	211	11	74	74	NUM
inlawrev-3749	211	12	(	(	PUNCT
inlawrev-3749	211	13	1988	1988	NUM
inlawrev-3749	211	14	)	)	PUNCT
inlawrev-3749	211	15	)	)	PUNCT
inlawrev-3749	211	16	.	.	PUNCT
inlawrev-3749	212	1	60	60	NUM
inlawrev-3749	212	2	.	.	X
inlawrev-3749	213	1	enrich	enrich	PROPN
inlawrev-3749	213	2	,	,	PUNCT
inlawrev-3749	213	3	supra	supra	PROPN
inlawrev-3749	213	4	note	note	NOUN
inlawrev-3749	213	5	2	2	NUM
inlawrev-3749	213	6	,	,	PUNCT
inlawrev-3749	213	7	at	at	ADP
inlawrev-3749	213	8	381	381	NUM
inlawrev-3749	213	9	(	(	PUNCT
inlawrev-3749	213	10	citing	cite	VERB
inlawrev-3749	213	11	west	west	PROPN
inlawrev-3749	213	12	lynn	lynn	PROPN
inlawrev-3749	213	13	creamery	creamery	PROPN
inlawrev-3749	213	14	,	,	PUNCT
inlawrev-3749	213	15	512	512	NUM
inlawrev-3749	213	16	u.s	u.s	PROPN
inlawrev-3749	213	17	.	.	PROPN
inlawrev-3749	213	18	at	at	ADP
inlawrev-3749	213	19	188	188	NUM
inlawrev-3749	213	20	;	;	PUNCT
inlawrev-3749	213	21	bacchus	bacchus	NOUN
inlawrev-3749	213	22	imports	import	NOUN
inlawrev-3749	213	23	,	,	PUNCT
inlawrev-3749	213	24	ltd	ltd	PROPN
inlawrev-3749	213	25	.	.	PROPN
inlawrev-3749	214	1	v.	v.	PROPN
inlawrev-3749	214	2	dias	dias	PROPN
inlawrev-3749	214	3	,	,	PUNCT
inlawrev-3749	214	4	468	468	NUM
inlawrev-3749	214	5	u.s	u.s	PROPN
inlawrev-3749	214	6	.	.	PROPN
inlawrev-3749	214	7	263	263	NUM
inlawrev-3749	214	8	,	,	PUNCT
inlawrev-3749	214	9	276	276	NUM
inlawrev-3749	214	10	(	(	PUNCT
inlawrev-3749	214	11	1984	1984	NUM
inlawrev-3749	214	12	)	)	PUNCT
inlawrev-3749	214	13	;	;	PUNCT
inlawrev-3749	214	14	boston	boston	PROPN
inlawrev-3749	214	15	stock	stock	PROPN
inlawrev-3749	214	16	exch	exch	PROPN
inlawrev-3749	214	17	.	.	PUNCT
inlawrev-3749	215	1	v.	v.	ADP
inlawrev-3749	215	2	state	state	NOUN
inlawrev-3749	215	3	tax	tax	NOUN
inlawrev-3749	215	4	comm'n	comm'n	PROPN
inlawrev-3749	215	5	,	,	PUNCT
inlawrev-3749	215	6	429	429	NUM
inlawrev-3749	215	7	u.s	u.s	PROPN
inlawrev-3749	215	8	.	.	PROPN
inlawrev-3749	215	9	318	318	NUM
inlawrev-3749	215	10	,	,	PUNCT
inlawrev-3749	215	11	336	336	NUM
inlawrev-3749	215	12	(	(	PUNCT
inlawrev-3749	215	13	1977	1977	NUM
inlawrev-3749	215	14	)	)	PUNCT
inlawrev-3749	215	15	)	)	PUNCT
inlawrev-3749	215	16	.	.	PUNCT
inlawrev-3749	216	1	61	61	NUM
inlawrev-3749	216	2	.	.	PUNCT
inlawrev-3749	217	1	i	i	PRON
inlawrev-3749	217	2	d.	d.	PROPN
inlawrev-3749	217	3	(	(	PUNCT
inlawrev-3749	217	4	citing	cite	VERB
inlawrev-3749	217	5	new	new	ADJ
inlawrev-3749	217	6	energy	energy	PROPN
inlawrev-3749	217	7	co.	co.	PROPN
inlawrev-3749	217	8	ofind	ofind	PROPN
inlawrev-3749	217	9	.	.	PUNCT
inlawrev-3749	218	1	,	,	PUNCT
inlawrev-3749	218	2	486	486	NUM
inlawrev-3749	218	3	u.s	u.s	PROPN
inlawrev-3749	218	4	.	.	PROPN
inlawrev-3749	218	5	at	at	ADP
inlawrev-3749	218	6	280	280	NUM
inlawrev-3749	218	7	;	;	PUNCT
inlawrev-3749	218	8	am	be	AUX
inlawrev-3749	218	9	.	.	PUNCT
inlawrev-3749	218	10	trucking	trucking	NOUN
inlawrev-3749	218	11	ass'ns	ass'n	NOUN
inlawrev-3749	218	12	v.	v.	CCONJ
inlawrev-3749	218	13	scheiner	scheiner	NOUN
inlawrev-3749	218	14	,	,	PUNCT
inlawrev-3749	218	15	483	483	NUM
inlawrev-3749	218	16	u.s	u.s	PROPN
inlawrev-3749	218	17	.	.	PROPN
inlawrev-3749	218	18	266	266	NUM
inlawrev-3749	218	19	,	,	PUNCT
inlawrev-3749	218	20	296	296	NUM
inlawrev-3749	218	21	-	-	SYM
inlawrev-3749	218	22	97	97	NUM
inlawrev-3749	218	23	(	(	PUNCT
inlawrev-3749	218	24	1987	1987	NUM
inlawrev-3749	218	25	)	)	PUNCT
inlawrev-3749	218	26	;	;	PUNCT
inlawrev-3749	218	27	armco	armco	PROPN
inlawrev-3749	218	28	inc	inc	PROPN
inlawrev-3749	218	29	.	.	PROPN
inlawrev-3749	219	1	v.	v.	ADP
inlawrev-3749	219	2	hardesty	hardesty	PROPN
inlawrev-3749	219	3	,	,	PUNCT
inlawrev-3749	219	4	467	467	NUM
inlawrev-3749	219	5	u.s	u.s	PROPN
inlawrev-3749	219	6	.	.	PROPN
inlawrev-3749	219	7	638	638	NUM
inlawrev-3749	219	8	,	,	PUNCT
inlawrev-3749	219	9	642	642	NUM
inlawrev-3749	219	10	-	-	SYM
inlawrev-3749	219	11	44	44	NUM
inlawrev-3749	219	12	(	(	PUNCT
inlawrev-3749	219	13	1984	1984	NUM
inlawrev-3749	219	14	)	)	PUNCT
inlawrev-3749	219	15	)	)	PUNCT
inlawrev-3749	219	16	.	.	PUNCT
inlawrev-3749	220	1	62	62	NUM
inlawrev-3749	220	2	.	.	PUNCT
inlawrev-3749	221	1	i	i	PRON
inlawrev-3749	221	2	d	d	PROPN
inlawrev-3749	221	3	63	63	NUM
inlawrev-3749	221	4	.	.	PUNCT
inlawrev-3749	221	5	386	386	NUM
inlawrev-3749	221	6	f.3d	f.3d	NUM
inlawrev-3749	221	7	738	738	NUM
inlawrev-3749	221	8	(	(	PUNCT
inlawrev-3749	221	9	6th	6th	ADJ
inlawrev-3749	221	10	cir	cir	NOUN
inlawrev-3749	221	11	.	.	PUNCT
inlawrev-3749	221	12	2004	2004	NUM
inlawrev-3749	221	13	)	)	PUNCT
inlawrev-3749	221	14	,	,	PUNCT
inlawrev-3749	221	15	cert	cert	NOUN
inlawrev-3749	221	16	,	,	PUNCT
inlawrev-3749	221	17	granted	grant	VERB
inlawrev-3749	221	18	,	,	PUNCT
inlawrev-3749	221	19	73	73	NUM
inlawrev-3749	221	20	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	221	21	.	.	PROPN
inlawrev-3749	221	22	375	375	NUM
inlawrev-3749	221	23	1	1	NUM
inlawrev-3749	221	24	(	(	PUNCT
inlawrev-3749	221	25	u.s	u.s	PROPN
inlawrev-3749	221	26	.	.	PROPN
inlawrev-3749	221	27	sept	sept	PROPN
inlawrev-3749	221	28	.	.	PROPN
inlawrev-3749	221	29	27	27	NUM
inlawrev-3749	221	30	,	,	PUNCT
inlawrev-3749	221	31	2005	2005	NUM
inlawrev-3749	221	32	)	)	PUNCT
inlawrev-3749	221	33	(	(	PUNCT
inlawrev-3749	221	34	no	no	INTJ
inlawrev-3749	221	35	.	.	NOUN
inlawrev-3749	221	36	04	04	NUM
inlawrev-3749	221	37	-	-	SYM
inlawrev-3749	221	38	1704	1704	NUM
inlawrev-3749	221	39	)	)	PUNCT
inlawrev-3749	221	40	.	.	PUNCT
inlawrev-3749	222	1	64	64	NUM
inlawrev-3749	222	2	.	.	PUNCT
inlawrev-3749	223	1	i	i	PRON
inlawrev-3749	223	2	d	d	PROPN
inlawrev-3749	223	3	1	1	NUM
inlawrev-3749	223	4	84	84	NUM
inlawrev-3749	223	5	indiana	indiana	PROPN
inlawrev-3749	223	6	law	law	PROPN
inlawrev-3749	223	7	review	review	NOUN
inlawrev-3749	224	1	[	[	X
inlawrev-3749	224	2	vol	vol	NOUN
inlawrev-3749	224	3	.	.	PUNCT
inlawrev-3749	224	4	39:177	39:177	NUM
inlawrev-3749	224	5	credit	credit	NOUN
inlawrev-3749	224	6	against	against	ADP
inlawrev-3749	224	7	the	the	DET
inlawrev-3749	224	8	state	state	NOUN
inlawrev-3749	224	9	's	's	PART
inlawrev-3749	224	10	corporate	corporate	ADJ
inlawrev-3749	224	11	franchise	franchise	NOUN
inlawrev-3749	224	12	tax	tax	NOUN
inlawrev-3749	224	13	if	if	SCONJ
inlawrev-3749	224	14	the	the	DET
inlawrev-3749	224	15	taxpayer	taxpayer	NOUN
inlawrev-3749	224	16	"	"	PUNCT
inlawrev-3749	224	17	purchases	purchase	VERB
inlawrev-3749	224	18	new	new	ADJ
inlawrev-3749	224	19	manufacturing	manufacturing	NOUN
inlawrev-3749	224	20	machinery	machinery	NOUN
inlawrev-3749	224	21	and	and	CCONJ
inlawrev-3749	224	22	equipment	equipment	NOUN
inlawrev-3749	224	23	during	during	ADP
inlawrev-3749	224	24	the	the	DET
inlawrev-3749	224	25	qualifying	qualifying	NOUN
inlawrev-3749	224	26	period	period	NOUN
inlawrev-3749	224	27	,	,	PUNCT
inlawrev-3749	224	28	provided	provide	VERB
inlawrev-3749	224	29	that	that	SCONJ
inlawrev-3749	224	30	the	the	DET
inlawrev-3749	224	31	new	new	ADJ
inlawrev-3749	224	32	manufacturing	manufacturing	NOUN
inlawrev-3749	224	33	machinery	machinery	NOUN
inlawrev-3749	224	34	and	and	CCONJ
inlawrev-3749	224	35	equipment	equipment	NOUN
inlawrev-3749	224	36	are	be	AUX
inlawrev-3749	224	37	installed	instal	VERB
inlawrev-3749	224	38	in	in	ADP
inlawrev-3749	224	39	[	[	X
inlawrev-3749	224	40	ohio]."65	ohio]."65	X
inlawrev-3749	224	41	the	the	DET
inlawrev-3749	224	42	court	court	NOUN
inlawrev-3749	224	43	ofappeals	ofappeal	NOUN
inlawrev-3749	224	44	determined	determine	VERB
inlawrev-3749	224	45	this	this	PRON
inlawrev-3749	224	46	to	to	PART
inlawrev-3749	224	47	be	be	AUX
inlawrev-3749	224	48	in	in	ADP
inlawrev-3749	224	49	violation	violation	NOUN
inlawrev-3749	224	50	ofthe	ofthe	NOUN
inlawrev-3749	224	51	commerce	commerce	PROPN
inlawrev-3749	224	52	clause.66	clause.66	VERB
inlawrev-3749	224	53	the	the	DET
inlawrev-3749	224	54	property	property	NOUN
inlawrev-3749	224	55	tax	tax	NOUN
inlawrev-3749	224	56	exemption	exemption	NOUN
inlawrev-3749	224	57	,	,	PUNCT
inlawrev-3749	224	58	however	however	ADV
inlawrev-3749	224	59	,	,	PUNCT
inlawrev-3749	224	60	was	be	AUX
inlawrev-3749	224	61	upheld.67	upheld.67	ADP
inlawrev-3749	224	62	the	the	DET
inlawrev-3749	224	63	parties	party	NOUN
inlawrev-3749	224	64	did	do	AUX
inlawrev-3749	224	65	not	not	PART
inlawrev-3749	224	66	dispute	dispute	VERB
inlawrev-3749	224	67	that	that	SCONJ
inlawrev-3749	224	68	"	"	PUNCT
inlawrev-3749	224	69	the	the	DET
inlawrev-3749	224	70	tax	tax	NOUN
inlawrev-3749	224	71	provisions	provision	NOUN
inlawrev-3749	224	72	at	at	ADP
inlawrev-3749	224	73	issue	issue	NOUN
inlawrev-3749	224	74	[	[	X
inlawrev-3749	224	75	had	have	VERB
inlawrev-3749	224	76	]	]	X
inlawrev-3749	224	77	a	a	DET
inlawrev-3749	224	78	sufficient	sufficient	ADJ
inlawrev-3749	224	79	nexus	nexus	NOUN
inlawrev-3749	224	80	with	with	ADP
inlawrev-3749	224	81	the	the	DET
inlawrev-3749	224	82	state	state	NOUN
inlawrev-3749	224	83	,	,	PUNCT
inlawrev-3749	224	84	[	[	X
inlawrev-3749	224	85	were	be	AUX
inlawrev-3749	224	86	]	]	X
inlawrev-3749	224	87	fairly	fairly	ADV
inlawrev-3749	224	88	apportioned	apportion	VERB
inlawrev-3749	224	89	,	,	PUNCT
inlawrev-3749	224	90	and	and	CCONJ
inlawrev-3749	224	91	[	[	X
inlawrev-3749	224	92	were	be	AUX
inlawrev-3749	224	93	]	]	X
inlawrev-3749	224	94	related	relate	VERB
inlawrev-3749	224	95	to	to	ADP
inlawrev-3749	224	96	benefits	benefit	NOUN
inlawrev-3749	224	97	provided	provide	VERB
inlawrev-3749	224	98	by	by	ADP
inlawrev-3749	224	99	the	the	DET
inlawrev-3749	224	100	state	state	NOUN
inlawrev-3749	224	101	.	.	PUNCT
inlawrev-3749	224	102	"	"	PUNCT
inlawrev-3749	225	1	68	68	NUM
inlawrev-3749	225	2	likewise	likewise	ADV
inlawrev-3749	225	3	,	,	PUNCT
inlawrev-3749	225	4	the	the	DET
inlawrev-3749	225	5	parties	party	NOUN
inlawrev-3749	225	6	did	do	AUX
inlawrev-3749	225	7	not	not	PART
inlawrev-3749	225	8	dispute	dispute	VERB
inlawrev-3749	225	9	that	that	SCONJ
inlawrev-3749	225	10	"	"	PUNCT
inlawrev-3749	225	11	it	it	PRON
inlawrev-3749	225	12	[	[	X
inlawrev-3749	225	13	was	be	AUX
inlawrev-3749	225	14	]	]	X
inlawrev-3749	225	15	legitimate	legitimate	ADJ
inlawrev-3749	225	16	for	for	SCONJ
inlawrev-3749	225	17	ohio	ohio	PROPN
inlawrev-3749	225	18	to	to	PART
inlawrev-3749	225	19	structure	structure	VERB
inlawrev-3749	225	20	its	its	PRON
inlawrev-3749	225	21	tax	tax	NOUN
inlawrev-3749	225	22	system	system	NOUN
inlawrev-3749	225	23	to	to	PART
inlawrev-3749	225	24	encourage	encourage	VERB
inlawrev-3749	225	25	new	new	ADJ
inlawrev-3749	225	26	intrastate	intrastate	ADJ
inlawrev-3749	225	27	economic	economic	ADJ
inlawrev-3749	225	28	activity	activity	NOUN
inlawrev-3749	225	29	.	.	PUNCT
inlawrev-3749	225	30	"	"	PUNCT
inlawrev-3749	226	1	69	69	NUM
inlawrev-3749	226	2	the	the	DET
inlawrev-3749	226	3	plaintiffs	plaintiff	NOUN
inlawrev-3749	226	4	in	in	ADP
inlawrev-3749	226	5	cuno	cuno	PROPN
inlawrev-3749	226	6	,	,	PUNCT
inlawrev-3749	226	7	however	however	ADV
inlawrev-3749	226	8	,	,	PUNCT
inlawrev-3749	226	9	maintained	maintain	VERB
inlawrev-3749	226	10	that	that	SCONJ
inlawrev-3749	226	11	even	even	ADV
inlawrev-3749	226	12	though	though	SCONJ
inlawrev-3749	226	13	the	the	DET
inlawrev-3749	226	14	investment	investment	NOUN
inlawrev-3749	226	15	tax	tax	NOUN
inlawrev-3749	226	16	credit	credit	NOUN
inlawrev-3749	226	17	at	at	ADP
inlawrev-3749	226	18	issue	issue	NOUN
inlawrev-3749	226	19	was	be	AUX
inlawrev-3749	226	20	equally	equally	ADV
inlawrev-3749	226	21	available	available	ADJ
inlawrev-3749	226	22	to	to	ADP
inlawrev-3749	226	23	in	in	ADP
inlawrev-3749	226	24	-	-	PUNCT
inlawrev-3749	226	25	state	state	NOUN
inlawrev-3749	226	26	and	and	CCONJ
inlawrev-3749	226	27	outof	outof	ADJ
inlawrev-3749	226	28	-	-	PUNCT
inlawrev-3749	226	29	state	state	NOUN
inlawrev-3749	226	30	businesses	business	NOUN
inlawrev-3749	226	31	,	,	PUNCT
inlawrev-3749	226	32	the	the	DET
inlawrev-3749	226	33	state	state	NOUN
inlawrev-3749	226	34	's	's	PART
inlawrev-3749	226	35	investment	investment	NOUN
inlawrev-3749	226	36	tax	tax	NOUN
inlawrev-3749	226	37	credit	credit	NOUN
inlawrev-3749	226	38	"	"	PUNCT
inlawrev-3749	226	39	coerc[ed	coerc[ed	PROPN
inlawrev-3749	226	40	]	]	PUNCT
inlawrev-3749	226	41	businesses	business	NOUN
inlawrev-3749	226	42	already	already	ADV
inlawrev-3749	226	43	subject	subject	ADJ
inlawrev-3749	226	44	to	to	ADP
inlawrev-3749	226	45	the	the	DET
inlawrev-3749	226	46	ohio	ohio	PROPN
inlawrev-3749	226	47	franchise	franchise	NOUN
inlawrev-3749	226	48	tax	tax	NOUN
inlawrev-3749	226	49	to	to	PART
inlawrev-3749	226	50	expand	expand	VERB
inlawrev-3749	226	51	locally	locally	ADV
inlawrev-3749	226	52	rather	rather	ADV
inlawrev-3749	226	53	than	than	ADP
inlawrev-3749	226	54	out	out	ADV
inlawrev-3749	226	55	-	-	PUNCT
inlawrev-3749	226	56	ofstate	ofstate	NOUN
inlawrev-3749	226	57	.	.	PUNCT
inlawrev-3749	226	58	"	"	PUNCT
inlawrev-3749	227	1	70	70	NUM
inlawrev-3749	227	2	specifically	specifically	ADV
inlawrev-3749	227	3	,	,	PUNCT
inlawrev-3749	227	4	the	the	DET
inlawrev-3749	227	5	plaintiffs	plaintiff	NOUN
inlawrev-3749	227	6	noted	note	VERB
inlawrev-3749	227	7	that	that	SCONJ
inlawrev-3749	227	8	by	by	ADP
inlawrev-3749	227	9	locating	locate	VERB
inlawrev-3749	227	10	significant	significant	ADJ
inlawrev-3749	227	11	new	new	ADJ
inlawrev-3749	227	12	machinery	machinery	NOUN
inlawrev-3749	227	13	and	and	CCONJ
inlawrev-3749	227	14	equipment	equipment	NOUN
inlawrev-3749	227	15	within	within	ADP
inlawrev-3749	227	16	the	the	DET
inlawrev-3749	227	17	state	state	NOUN
inlawrev-3749	227	18	any	any	DET
inlawrev-3749	227	19	corporation	corporation	NOUN
inlawrev-3749	227	20	doing	do	VERB
inlawrev-3749	227	21	business	business	NOUN
inlawrev-3749	227	22	within	within	ADP
inlawrev-3749	227	23	the	the	DET
inlawrev-3749	227	24	state	state	NOUN
inlawrev-3749	227	25	of	of	ADP
inlawrev-3749	227	26	ohio	ohio	PROPN
inlawrev-3749	227	27	,	,	PUNCT
inlawrev-3749	227	28	and	and	CCONJ
inlawrev-3749	227	29	thus	thus	ADV
inlawrev-3749	227	30	paying	pay	VERB
inlawrev-3749	227	31	the	the	DET
inlawrev-3749	227	32	state	state	NOUN
inlawrev-3749	227	33	's	's	PART
inlawrev-3749	227	34	corporate	corporate	ADJ
inlawrev-3749	227	35	franchise	franchise	NOUN
inlawrev-3749	227	36	tax	tax	NOUN
inlawrev-3749	227	37	,	,	PUNCT
inlawrev-3749	227	38	could	could	AUX
inlawrev-3749	227	39	reduce	reduce	VERB
inlawrev-3749	227	40	its	its	PRON
inlawrev-3749	227	41	existing	exist	VERB
inlawrev-3749	227	42	tax	tax	NOUN
inlawrev-3749	227	43	liability	liability	NOUN
inlawrev-3749	227	44	.	.	PUNCT
inlawrev-3749	228	1	71	71	NUM
inlawrev-3749	228	2	the	the	DET
inlawrev-3749	228	3	corporation	corporation	NOUN
inlawrev-3749	228	4	,	,	PUNCT
inlawrev-3749	228	5	however	however	ADV
inlawrev-3749	228	6	,	,	PUNCT
inlawrev-3749	228	7	would	would	AUX
inlawrev-3749	228	8	not	not	PART
inlawrev-3749	228	9	receive	receive	VERB
inlawrev-3749	228	10	a	a	DET
inlawrev-3749	228	11	reduction	reduction	NOUN
inlawrev-3749	228	12	in	in	ADP
inlawrev-3749	228	13	its	its	PRON
inlawrev-3749	228	14	corporate	corporate	ADJ
inlawrev-3749	228	15	franchise	franchise	NOUN
inlawrev-3749	228	16	tax	tax	NOUN
inlawrev-3749	228	17	liability	liability	NOUN
inlawrev-3749	228	18	if	if	SCONJ
inlawrev-3749	228	19	a	a	DET
inlawrev-3749	228	20	comparable	comparable	ADJ
inlawrev-3749	228	21	plant	plant	NOUN
inlawrev-3749	228	22	and	and	CCONJ
inlawrev-3749	228	23	equipment	equipment	NOUN
inlawrev-3749	228	24	were	be	AUX
inlawrev-3749	228	25	located	locate	VERB
inlawrev-3749	228	26	elsewhere	elsewhere	ADV
inlawrev-3749	228	27	.	.	PUNCT
inlawrev-3749	229	1	72	72	NUM
inlawrev-3749	230	1	the	the	DET
inlawrev-3749	230	2	plaintiffs	plaintiff	NOUN
inlawrev-3749	230	3	noted	note	VERB
inlawrev-3749	230	4	that	that	SCONJ
inlawrev-3749	230	5	as	as	ADP
inlawrev-3749	230	6	a	a	DET
inlawrev-3749	230	7	result	result	NOUN
inlawrev-3749	230	8	,	,	PUNCT
inlawrev-3749	230	9	two	two	NUM
inlawrev-3749	230	10	businesses	business	NOUN
inlawrev-3749	230	11	similarly	similarly	ADV
inlawrev-3749	230	12	situated	situate	VERB
inlawrev-3749	230	13	and	and	CCONJ
inlawrev-3749	230	14	each	each	DET
inlawrev-3749	230	15	subject	subject	NOUN
inlawrev-3749	230	16	to	to	ADP
inlawrev-3749	230	17	ohio	ohio	PROPN
inlawrev-3749	230	18	taxation	taxation	NOUN
inlawrev-3749	230	19	would	would	AUX
inlawrev-3749	230	20	be	be	AUX
inlawrev-3749	230	21	treated	treat	VERB
inlawrev-3749	230	22	differently	differently	ADV
inlawrev-3749	230	23	.	.	PUNCT
inlawrev-3749	231	1	namely	namely	ADV
inlawrev-3749	231	2	,	,	PUNCT
inlawrev-3749	231	3	the	the	DET
inlawrev-3749	231	4	business	business	NOUN
inlawrev-3749	231	5	that	that	PRON
inlawrev-3749	231	6	made	make	VERB
inlawrev-3749	231	7	a	a	DET
inlawrev-3749	231	8	choice	choice	NOUN
inlawrev-3749	231	9	to	to	PART
inlawrev-3749	231	10	expand	expand	VERB
inlawrev-3749	231	11	its	its	PRON
inlawrev-3749	231	12	presence	presence	NOUN
inlawrev-3749	231	13	in	in	ADP
inlawrev-3749	231	14	ohio	ohio	PROPN
inlawrev-3749	231	15	would	would	AUX
inlawrev-3749	231	16	receive	receive	VERB
inlawrev-3749	231	17	a	a	DET
inlawrev-3749	231	18	reduced	reduce	VERB
inlawrev-3749	231	19	tax	tax	NOUN
inlawrev-3749	231	20	burden	burden	NOUN
inlawrev-3749	231	21	,	,	PUNCT
inlawrev-3749	231	22	based	base	VERB
inlawrev-3749	231	23	directly	directly	ADV
inlawrev-3749	231	24	on	on	ADP
inlawrev-3749	231	25	its	its	PRON
inlawrev-3749	231	26	new	new	ADJ
inlawrev-3749	231	27	in	in	ADP
inlawrev-3749	231	28	-	-	PUNCT
inlawrev-3749	231	29	state	state	NOUN
inlawrev-3749	231	30	investment	investment	NOUN
inlawrev-3749	231	31	,	,	PUNCT
inlawrev-3749	231	32	whereas	whereas	SCONJ
inlawrev-3749	231	33	a	a	DET
inlawrev-3749	231	34	competitor	competitor	NOUN
inlawrev-3749	231	35	that	that	PRON
inlawrev-3749	231	36	invested	invest	VERB
inlawrev-3749	231	37	out	out	ADP
inlawrev-3749	231	38	-	-	PUNCT
inlawrev-3749	231	39	of	of	ADP
inlawrev-3749	231	40	-	-	PUNCT
inlawrev-3749	231	41	state	state	NOUN
inlawrev-3749	231	42	would	would	AUX
inlawrev-3749	231	43	face	face	VERB
inlawrev-3749	231	44	a	a	DET
inlawrev-3749	231	45	comparatively	comparatively	ADV
inlawrev-3749	231	46	higher	high	ADJ
inlawrev-3749	231	47	tax	tax	NOUN
inlawrev-3749	231	48	burden	burden	NOUN
inlawrev-3749	231	49	because	because	SCONJ
inlawrev-3749	231	50	it	it	PRON
inlawrev-3749	231	51	would	would	AUX
inlawrev-3749	231	52	be	be	AUX
inlawrev-3749	231	53	ineligible	ineligible	ADJ
inlawrev-3749	231	54	for	for	ADP
inlawrev-3749	231	55	any	any	DET
inlawrev-3749	231	56	credit	credit	NOUN
inlawrev-3749	231	57	against	against	ADP
inlawrev-3749	231	58	its	its	PRON
inlawrev-3749	231	59	ohio	ohio	PROPN
inlawrev-3749	231	60	tax	tax	NOUN
inlawrev-3749	231	61	.	.	PUNCT
inlawrev-3749	232	1	73	73	NUM
inlawrev-3749	233	1	the	the	DET
inlawrev-3749	233	2	plaintiffs	plaintiff	NOUN
inlawrev-3749	233	3	analogized	analogize	VERB
inlawrev-3749	233	4	the	the	DET
inlawrev-3749	233	5	ohio	ohio	PROPN
inlawrev-3749	233	6	investment	investment	NOUN
inlawrev-3749	233	7	tax	tax	NOUN
inlawrev-3749	233	8	credit	credit	NOUN
inlawrev-3749	233	9	to	to	ADP
inlawrev-3749	233	10	the	the	DET
inlawrev-3749	233	11	tax	tax	NOUN
inlawrev-3749	233	12	provisions	provision	NOUN
inlawrev-3749	233	13	65	65	NUM
inlawrev-3749	233	14	.	.	PUNCT
inlawrev-3749	234	1	ohio	ohio	PROPN
inlawrev-3749	234	2	rev	rev	PROPN
inlawrev-3749	234	3	.	.	PROPN
inlawrev-3749	234	4	code	code	PROPN
inlawrev-3749	234	5	ann	ann	PROPN
inlawrev-3749	234	6	.	.	PUNCT
inlawrev-3749	235	1	§	§	PROPN
inlawrev-3749	235	2	5733.33(b)(1	5733.33(b)(1	PROPN
inlawrev-3749	235	3	)	)	PUNCT
inlawrev-3749	235	4	(	(	PUNCT
inlawrev-3749	235	5	west	west	NOUN
inlawrev-3749	235	6	2004	2004	NUM
inlawrev-3749	235	7	)	)	PUNCT
inlawrev-3749	235	8	.	.	PUNCT
inlawrev-3749	236	1	the	the	DET
inlawrev-3749	236	2	investment	investment	NOUN
inlawrev-3749	236	3	tax	tax	NOUN
inlawrev-3749	236	4	credit	credit	NOUN
inlawrev-3749	236	5	is	be	AUX
inlawrev-3749	236	6	generally	generally	ADV
inlawrev-3749	236	7	7.5	7.5	NUM
inlawrev-3749	236	8	percent	percent	NOUN
inlawrev-3749	236	9	"	"	PUNCT
inlawrev-3749	236	10	ofthe	ofthe	ADJ
inlawrev-3749	236	11	excess	excess	ADJ
inlawrev-3749	236	12	ofthe	ofthe	NOUN
inlawrev-3749	236	13	cost	cost	NOUN
inlawrev-3749	236	14	ofthe	ofthe	NOUN
inlawrev-3749	236	15	new	new	ADJ
inlawrev-3749	236	16	manufacturing	manufacturing	NOUN
inlawrev-3749	236	17	machinery	machinery	NOUN
inlawrev-3749	236	18	and	and	CCONJ
inlawrev-3749	236	19	equipment	equipment	NOUN
inlawrev-3749	236	20	purchased	purchase	VERB
inlawrev-3749	236	21	during	during	ADP
inlawrev-3749	236	22	the	the	DET
inlawrev-3749	236	23	calendar	calendar	NOUN
inlawrev-3749	236	24	year	year	NOUN
inlawrev-3749	236	25	for	for	ADP
inlawrev-3749	236	26	use	use	NOUN
inlawrev-3749	236	27	in	in	ADP
inlawrev-3749	236	28	a	a	DET
inlawrev-3749	236	29	county	county	NOUN
inlawrev-3749	236	30	over	over	ADP
inlawrev-3749	236	31	the	the	DET
inlawrev-3749	236	32	county	county	NOUN
inlawrev-3749	236	33	average	average	ADJ
inlawrev-3749	236	34	new	new	ADJ
inlawrev-3749	236	35	manufacturing	manufacturing	NOUN
inlawrev-3749	236	36	machinery	machinery	NOUN
inlawrev-3749	236	37	and	and	CCONJ
inlawrev-3749	236	38	equipment	equipment	NOUN
inlawrev-3749	236	39	investment	investment	NOUN
inlawrev-3749	236	40	for	for	ADP
inlawrev-3749	236	41	[	[	X
inlawrev-3749	236	42	the	the	DET
inlawrev-3749	236	43	]	]	X
inlawrev-3749	236	44	county	county	NOUN
inlawrev-3749	236	45	.	.	PUNCT
inlawrev-3749	236	46	"	"	PUNCT
inlawrev-3749	237	1	i	i	PRON
inlawrev-3749	237	2	d.	d.	PROPN
inlawrev-3749	237	3	§	§	PROPN
inlawrev-3749	237	4	5733.33(c)(1	5733.33(c)(1	PROPN
inlawrev-3749	237	5	)	)	PUNCT
inlawrev-3749	237	6	.	.	PUNCT
inlawrev-3749	238	1	the	the	DET
inlawrev-3749	238	2	rate	rate	NOUN
inlawrev-3749	238	3	increases	increase	VERB
inlawrev-3749	238	4	to	to	ADP
inlawrev-3749	238	5	13.5	13.5	NUM
inlawrev-3749	238	6	percent	percent	NOUN
inlawrev-3749	238	7	ofthe	ofthe	NOUN
inlawrev-3749	238	8	cost	cost	NOUN
inlawrev-3749	238	9	ofthe	ofthe	ADJ
inlawrev-3749	238	10	new	new	ADJ
inlawrev-3749	238	11	investment	investment	NOUN
inlawrev-3749	238	12	if	if	SCONJ
inlawrev-3749	238	13	it	it	PRON
inlawrev-3749	238	14	is	be	AUX
inlawrev-3749	238	15	purchased	purchase	VERB
inlawrev-3749	238	16	for	for	ADP
inlawrev-3749	238	17	use	use	NOUN
inlawrev-3749	238	18	in	in	ADP
inlawrev-3749	238	19	specific	specific	ADJ
inlawrev-3749	238	20	economically	economically	ADV
inlawrev-3749	238	21	depressed	depressed	ADJ
inlawrev-3749	238	22	areas	area	NOUN
inlawrev-3749	238	23	.	.	PUNCT
inlawrev-3749	239	1	i	i	PRON
inlawrev-3749	239	2	d.	d.	PROPN
inlawrev-3749	239	3	§	§	PROPN
inlawrev-3749	239	4	5733.33(c)(2	5733.33(c)(2	NUM
inlawrev-3749	239	5	)	)	PUNCT
inlawrev-3749	239	6	,	,	PUNCT
inlawrev-3749	239	7	(	(	PUNCT
inlawrev-3749	239	8	a)(8)-(13	a)(8)-(13	NOUN
inlawrev-3749	239	9	)	)	PUNCT
inlawrev-3749	239	10	.	.	PUNCT
inlawrev-3749	240	1	66	66	NUM
inlawrev-3749	240	2	.	.	PUNCT
inlawrev-3749	241	1	cuno	cuno	PROPN
inlawrev-3749	241	2	,	,	PUNCT
inlawrev-3749	241	3	386	386	NUM
inlawrev-3749	241	4	f.3d	f.3d	NUM
inlawrev-3749	241	5	at	at	ADP
inlawrev-3749	241	6	746	746	NUM
inlawrev-3749	241	7	.	.	PUNCT
inlawrev-3749	242	1	67	67	NUM
inlawrev-3749	242	2	.	.	PUNCT
inlawrev-3749	243	1	i	i	PRON
inlawrev-3749	243	2	d.	d.	PROPN
inlawrev-3749	243	3	at	at	ADP
inlawrev-3749	243	4	748	748	NUM
inlawrev-3749	243	5	.	.	PUNCT
inlawrev-3749	244	1	68	68	NUM
inlawrev-3749	244	2	.	.	PUNCT
inlawrev-3749	245	1	i	i	PRON
inlawrev-3749	245	2	d.	d.	PROPN
inlawrev-3749	245	3	at	at	ADP
inlawrev-3749	245	4	742	742	NUM
inlawrev-3749	245	5	;	;	PUNCT
inlawrev-3749	245	6	see	see	AUX
inlawrev-3749	245	7	also	also	ADV
inlawrev-3749	245	8	complete	complete	VERB
inlawrev-3749	245	9	auto	auto	NOUN
inlawrev-3749	245	10	transit	transit	NOUN
inlawrev-3749	245	11	,	,	PUNCT
inlawrev-3749	245	12	inc	inc	PROPN
inlawrev-3749	245	13	.	.	PROPN
inlawrev-3749	246	1	v.	v.	PROPN
inlawrev-3749	246	2	brady	brady	PROPN
inlawrev-3749	246	3	,	,	PUNCT
inlawrev-3749	247	1	430	430	NUM
inlawrev-3749	247	2	u.s	u.s	PROPN
inlawrev-3749	247	3	.	.	PROPN
inlawrev-3749	247	4	274	274	NUM
inlawrev-3749	247	5	,	,	PUNCT
inlawrev-3749	247	6	279	279	NUM
inlawrev-3749	247	7	(	(	PUNCT
inlawrev-3749	247	8	1977	1977	NUM
inlawrev-3749	247	9	)	)	PUNCT
inlawrev-3749	247	10	(	(	PUNCT
inlawrev-3749	247	11	referring	refer	VERB
inlawrev-3749	247	12	to	to	ADP
inlawrev-3749	247	13	the	the	DET
inlawrev-3749	247	14	four	four	NUM
inlawrev-3749	247	15	concrete	concrete	ADJ
inlawrev-3749	247	16	concerns	concern	NOUN
inlawrev-3749	247	17	identified	identify	VERB
inlawrev-3749	247	18	by	by	ADP
inlawrev-3749	247	19	the	the	DET
inlawrev-3749	247	20	court	court	NOUN
inlawrev-3749	247	21	that	that	PRON
inlawrev-3749	247	22	a	a	DET
inlawrev-3749	247	23	state	state	NOUN
inlawrev-3749	247	24	tax	tax	NOUN
inlawrev-3749	247	25	provision	provision	NOUN
inlawrev-3749	247	26	must	must	AUX
inlawrev-3749	247	27	satisfy	satisfy	VERB
inlawrev-3749	247	28	in	in	ADP
inlawrev-3749	247	29	order	order	NOUN
inlawrev-3749	247	30	to	to	PART
inlawrev-3749	247	31	pass	pass	VERB
inlawrev-3749	247	32	constitutional	constitutional	ADJ
inlawrev-3749	247	33	muster	muster	NOUN
inlawrev-3749	247	34	)	)	PUNCT
inlawrev-3749	247	35	.	.	PUNCT
inlawrev-3749	248	1	specifically	specifically	ADV
inlawrev-3749	248	2	,	,	PUNCT
inlawrev-3749	248	3	a	a	DET
inlawrev-3749	248	4	tax	tax	NOUN
inlawrev-3749	248	5	will	will	AUX
inlawrev-3749	248	6	be	be	AUX
inlawrev-3749	248	7	upheld	uphold	VERB
inlawrev-3749	248	8	against	against	ADP
inlawrev-3749	248	9	a	a	DET
inlawrev-3749	248	10	commerce	commerce	NOUN
inlawrev-3749	248	11	clause	clause	NOUN
inlawrev-3749	248	12	challenge	challenge	NOUN
inlawrev-3749	248	13	"	"	PUNCT
inlawrev-3749	248	14	when	when	SCONJ
inlawrev-3749	248	15	the	the	DET
inlawrev-3749	248	16	tax	tax	NOUN
inlawrev-3749	248	17	is	be	AUX
inlawrev-3749	248	18	applied	apply	VERB
inlawrev-3749	248	19	to	to	ADP
inlawrev-3749	248	20	an	an	DET
inlawrev-3749	248	21	activity	activity	NOUN
inlawrev-3749	248	22	with	with	ADP
inlawrev-3749	248	23	a	a	DET
inlawrev-3749	248	24	substantial	substantial	ADJ
inlawrev-3749	248	25	nexus	nexus	NOUN
inlawrev-3749	248	26	with	with	ADP
inlawrev-3749	248	27	the	the	DET
inlawrev-3749	248	28	taxing	tax	VERB
inlawrev-3749	248	29	state	state	NOUN
inlawrev-3749	248	30	,	,	PUNCT
inlawrev-3749	248	31	is	be	AUX
inlawrev-3749	248	32	fairly	fairly	ADV
inlawrev-3749	248	33	apportioned	apportion	VERB
inlawrev-3749	248	34	,	,	PUNCT
inlawrev-3749	248	35	does	do	AUX
inlawrev-3749	248	36	not	not	PART
inlawrev-3749	248	37	discriminate	discriminate	VERB
inlawrev-3749	248	38	against	against	ADP
inlawrev-3749	248	39	interstate	interstate	NOUN
inlawrev-3749	248	40	commerce	commerce	NOUN
inlawrev-3749	248	41	,	,	PUNCT
inlawrev-3749	248	42	and	and	CCONJ
inlawrev-3749	248	43	is	be	AUX
inlawrev-3749	248	44	fairly	fairly	ADV
inlawrev-3749	248	45	related	relate	VERB
inlawrev-3749	248	46	to	to	ADP
inlawrev-3749	248	47	the	the	DET
inlawrev-3749	248	48	services	service	NOUN
inlawrev-3749	248	49	provided	provide	VERB
inlawrev-3749	248	50	by	by	ADP
inlawrev-3749	248	51	the	the	DET
inlawrev-3749	248	52	state	state	NOUN
inlawrev-3749	248	53	.	.	PUNCT
inlawrev-3749	248	54	"	"	PUNCT
inlawrev-3749	249	1	i	i	PRON
inlawrev-3749	249	2	d.	d.	PROPN
inlawrev-3749	249	3	69	69	NUM
inlawrev-3749	249	4	.	.	PUNCT
inlawrev-3749	250	1	cuno	cuno	PROPN
inlawrev-3749	250	2	,	,	PUNCT
inlawrev-3749	250	3	386	386	NUM
inlawrev-3749	250	4	f.3d	f.3d	NUM
inlawrev-3749	250	5	at	at	ADP
inlawrev-3749	250	6	742	742	NUM
inlawrev-3749	250	7	.	.	PUNCT
inlawrev-3749	250	8	70	70	NUM
inlawrev-3749	250	9	.	.	PUNCT
inlawrev-3749	250	10	mat	mat	PROPN
inlawrev-3749	250	11	743	743	NUM
inlawrev-3749	250	12	.	.	PUNCT
inlawrev-3749	250	13	71	71	NUM
inlawrev-3749	250	14	.	.	PUNCT
inlawrev-3749	251	1	i	i	PRON
inlawrev-3749	251	2	d.	d.	PROPN
inlawrev-3749	251	3	72	72	NUM
inlawrev-3749	251	4	.	.	PUNCT
inlawrev-3749	252	1	i	i	PRON
inlawrev-3749	252	2	d.	d.	PROPN
inlawrev-3749	252	3	73	73	NUM
inlawrev-3749	252	4	.	.	PUNCT
inlawrev-3749	253	1	i	i	PRON
inlawrev-3749	253	2	d.	d.	PROPN
inlawrev-3749	253	3	2005	2005	NUM
inlawrev-3749	253	4	]	]	PUNCT
inlawrev-3749	253	5	the	the	DET
inlawrev-3749	253	6	dormant	dormant	PROPN
inlawrev-3749	253	7	commerce	commerce	PROPN
inlawrev-3749	253	8	clause	clause	NOUN
inlawrev-3749	253	9	1	1	NUM
inlawrev-3749	253	10	85	85	NUM
inlawrev-3749	253	11	considered	consider	VERB
inlawrev-3749	253	12	in	in	ADP
inlawrev-3749	253	13	boston	boston	PROPN
inlawrev-3749	253	14	stockexchange	stockexchange	NOUN
inlawrev-3749	253	15	,	,	PUNCT
inlawrev-3749	253	16	marylandv	marylandv	PROPN
inlawrev-3749	253	17	.	.	PUNCT
inlawrev-3749	253	18	louisiana	louisiana	PROPN
inlawrev-3749	253	19	,	,	PUNCT
inlawrev-3749	253	20	and	and	CCONJ
inlawrev-3749	253	21	westinghouse	westinghouse	PROPN
inlawrev-3749	253	22	electric	electric	PROPN
inlawrev-3749	253	23	corp	corp	PROPN
inlawrev-3749	253	24	.	.	PROPN
inlawrev-3749	253	25	,	,	PUNCT
inlawrev-3749	253	26	arguing	argue	VERB
inlawrev-3749	253	27	that	that	SCONJ
inlawrev-3749	253	28	ohio	ohio	PROPN
inlawrev-3749	253	29	encouraged	encourage	VERB
inlawrev-3749	253	30	the	the	DET
inlawrev-3749	253	31	development	development	NOUN
inlawrev-3749	253	32	oflocal	oflocal	ADJ
inlawrev-3749	253	33	business	business	NOUN
inlawrev-3749	253	34	though	though	SCONJ
inlawrev-3749	253	35	its	its	PRON
inlawrev-3749	253	36	"	"	PUNCT
inlawrev-3749	253	37	power	power	NOUN
inlawrev-3749	253	38	to	to	PART
inlawrev-3749	253	39	tax	tax	VERB
inlawrev-3749	253	40	an	an	DET
inlawrev-3749	253	41	in	in	ADP
inlawrev-3749	253	42	-	-	PUNCT
inlawrev-3749	253	43	state	state	NOUN
inlawrev-3749	253	44	operation	operation	NOUN
inlawrev-3749	253	45	as	as	ADP
inlawrev-3749	253	46	a	a	DET
inlawrev-3749	253	47	means	means	NOUN
inlawrev-3749	253	48	of	of	ADP
inlawrev-3749	253	49	'	'	PUNCT
inlawrev-3749	253	50	requiring	require	VERB
inlawrev-3749	253	51	[	[	PUNCT
inlawrev-3749	253	52	other	other	ADJ
inlawrev-3749	253	53	]	]	PUNCT
inlawrev-3749	253	54	business	business	NOUN
inlawrev-3749	253	55	operations	operation	NOUN
inlawrev-3749	253	56	to	to	PART
inlawrev-3749	253	57	be	be	AUX
inlawrev-3749	253	58	performed	perform	VERB
inlawrev-3749	253	59	in	in	ADP
inlawrev-3749	253	60	the	the	DET
inlawrev-3749	253	61	home	home	NOUN
inlawrev-3749	253	62	state	state	NOUN
inlawrev-3749	253	63	.	.	PUNCT
inlawrev-3749	254	1	'"74	'"74	PROPN
inlawrev-3749	254	2	the	the	DET
inlawrev-3749	254	3	plaintiffs	plaintiff	NOUN
inlawrev-3749	254	4	further	far	ADV
inlawrev-3749	254	5	contended	contend	VERB
inlawrev-3749	254	6	that	that	SCONJ
inlawrev-3749	254	7	the	the	DET
inlawrev-3749	254	8	ohio	ohio	PROPN
inlawrev-3749	254	9	investment	investment	NOUN
inlawrev-3749	254	10	tax	tax	NOUN
inlawrev-3749	254	11	credit	credit	NOUN
inlawrev-3749	254	12	,	,	PUNCT
inlawrev-3749	254	13	like	like	ADP
inlawrev-3749	254	14	the	the	DET
inlawrev-3749	254	15	tax	tax	NOUN
inlawrev-3749	254	16	credit	credit	NOUN
inlawrev-3749	254	17	in	in	ADP
inlawrev-3749	254	18	maryland	maryland	PROPN
inlawrev-3749	254	19	v.	v.	ADP
inlawrev-3749	254	20	louisiana	louisiana	PROPN
inlawrev-3749	254	21	,	,	PUNCT
inlawrev-3749	254	22	encouraged	encourage	VERB
inlawrev-3749	254	23	further	further	ADJ
inlawrev-3749	254	24	investment	investment	NOUN
inlawrev-3749	254	25	in	in	ADP
inlawrev-3749	254	26	-	-	PUNCT
inlawrev-3749	254	27	state	state	NOUN
inlawrev-3749	254	28	at	at	ADP
inlawrev-3749	254	29	the	the	DET
inlawrev-3749	254	30	expense	expense	NOUN
inlawrev-3749	254	31	ofdevelopment	ofdevelopment	NOUN
inlawrev-3749	254	32	in	in	ADP
inlawrev-3749	254	33	other	other	ADJ
inlawrev-3749	254	34	states	state	NOUN
inlawrev-3749	254	35	which	which	PRON
inlawrev-3749	254	36	in	in	ADP
inlawrev-3749	254	37	turn	turn	NOUN
inlawrev-3749	254	38	hindered	hinder	VERB
inlawrev-3749	254	39	free	free	ADJ
inlawrev-3749	254	40	trade	trade	NOUN
inlawrev-3749	254	41	among	among	ADP
inlawrev-3749	254	42	the	the	DET
inlawrev-3749	254	43	states	state	NOUN
inlawrev-3749	254	44	.	.	PUNCT
inlawrev-3749	255	1	75	75	NUM
inlawrev-3749	255	2	the	the	DET
inlawrev-3749	255	3	defendants	defendant	NOUN
inlawrev-3749	255	4	argued	argue	VERB
inlawrev-3749	255	5	that	that	SCONJ
inlawrev-3749	255	6	"	"	PUNCT
inlawrev-3749	255	7	the	the	DET
inlawrev-3749	255	8	supreme	supreme	PROPN
inlawrev-3749	255	9	court	court	PROPN
inlawrev-3749	255	10	's	's	PART
inlawrev-3749	255	11	opinions	opinion	NOUN
inlawrev-3749	255	12	should	should	AUX
inlawrev-3749	255	13	be	be	AUX
inlawrev-3749	255	14	read	read	VERB
inlawrev-3749	255	15	narrowly	narrowly	ADV
inlawrev-3749	255	16	to	to	PART
inlawrev-3749	255	17	hold	hold	VERB
inlawrev-3749	255	18	that	that	DET
inlawrev-3749	255	19	tax	tax	NOUN
inlawrev-3749	255	20	incentives	incentive	NOUN
inlawrev-3749	255	21	,	,	PUNCT
inlawrev-3749	255	22	like	like	ADP
inlawrev-3749	255	23	the	the	DET
inlawrev-3749	255	24	ohio	ohio	PROPN
inlawrev-3749	255	25	tax	tax	NOUN
inlawrev-3749	255	26	credit	credit	NOUN
inlawrev-3749	255	27	,	,	PUNCT
inlawrev-3749	255	28	are	be	AUX
inlawrev-3749	255	29	permissible	permissible	ADJ
inlawrev-3749	255	30	as	as	ADV
inlawrev-3749	255	31	long	long	ADV
inlawrev-3749	255	32	as	as	SCONJ
inlawrev-3749	255	33	they	they	PRON
inlawrev-3749	255	34	do	do	AUX
inlawrev-3749	255	35	not	not	PART
inlawrev-3749	255	36	penalize	penalize	VERB
inlawrev-3749	255	37	out	out	ADP
inlawrev-3749	255	38	-	-	PUNCT
inlawrev-3749	255	39	of	of	ADP
inlawrev-3749	255	40	-	-	PUNCT
inlawrev-3749	255	41	state	state	NOUN
inlawrev-3749	255	42	economic	economic	ADJ
inlawrev-3749	255	43	activity	activity	NOUN
inlawrev-3749	255	44	.	.	PUNCT
inlawrev-3749	255	45	"	"	PUNCT
inlawrev-3749	256	1	76	76	NUM
inlawrev-3749	256	2	the	the	DET
inlawrev-3749	256	3	defendants	defendant	NOUN
inlawrev-3749	256	4	cited	cite	VERB
inlawrev-3749	256	5	the	the	DET
inlawrev-3749	256	6	theory	theory	NOUN
inlawrev-3749	256	7	espoused	espouse	VERB
inlawrev-3749	256	8	by	by	ADP
inlawrev-3749	256	9	philip	philip	PROPN
inlawrev-3749	256	10	tatarowicz	tatarowicz	NOUN
inlawrev-3749	256	11	and	and	CCONJ
inlawrev-3749	256	12	rebecca	rebecca	PROPN
inlawrev-3749	256	13	mims	mims	PROPN
inlawrev-3749	256	14	-	-	PUNCT
inlawrev-3749	256	15	velarde	velarde	PROPN
inlawrev-3749	256	16	who	who	PRON
inlawrev-3749	256	17	have	have	AUX
inlawrev-3749	256	18	concluded	conclude	VERB
inlawrev-3749	256	19	that	that	SCONJ
inlawrev-3749	256	20	"	"	PUNCT
inlawrev-3749	256	21	a	a	DET
inlawrev-3749	256	22	state	state	NOUN
inlawrev-3749	256	23	tax	tax	NOUN
inlawrev-3749	256	24	incentive	incentive	NOUN
inlawrev-3749	256	25	that	that	PRON
inlawrev-3749	256	26	focuses	focus	VERB
inlawrev-3749	256	27	exclusively	exclusively	ADV
inlawrev-3749	256	28	on	on	ADP
inlawrev-3749	256	29	a	a	DET
inlawrev-3749	256	30	taxpayer	taxpayer	NOUN
inlawrev-3749	256	31	's	's	PART
inlawrev-3749	256	32	in	in	ADP
inlawrev-3749	256	33	-	-	PUNCT
inlawrev-3749	256	34	state	state	NOUN
inlawrev-3749	256	35	activities	activity	NOUN
inlawrev-3749	256	36	does	do	AUX
inlawrev-3749	256	37	not	not	PART
inlawrev-3749	256	38	have	have	VERB
inlawrev-3749	256	39	the	the	DET
inlawrev-3749	256	40	sort	sort	NOUN
inlawrev-3749	256	41	of	of	ADP
inlawrev-3749	256	42	negative	negative	ADJ
inlawrev-3749	256	43	impact	impact	NOUN
inlawrev-3749	256	44	on	on	ADP
inlawrev-3749	256	45	interstate	interstate	ADJ
inlawrev-3749	256	46	commerce	commerce	NOUN
inlawrev-3749	256	47	with	with	ADP
inlawrev-3749	256	48	which	which	PRON
inlawrev-3749	256	49	the	the	DET
inlawrev-3749	256	50	[	[	X
inlawrev-3749	256	51	c]ommerce	c]ommerce	NOUN
inlawrev-3749	256	52	[	[	X
inlawrev-3749	256	53	c]lause	c]lause	PROPN
inlawrev-3749	256	54	is	be	AUX
inlawrev-3749	256	55	concerned	concern	VERB
inlawrev-3749	256	56	.	.	PUNCT
inlawrev-3749	257	1	"77	"77	VERB
inlawrev-3749	257	2	instead	instead	ADV
inlawrev-3749	257	3	,	,	PUNCT
inlawrev-3749	257	4	tatarowicz	tatarowicz	NOUN
inlawrev-3749	257	5	and	and	CCONJ
inlawrev-3749	257	6	mims	mims	PROPN
inlawrev-3749	257	7	-	-	PUNCT
inlawrev-3749	257	8	velarde	velarde	PROPN
inlawrev-3749	257	9	suggested	suggest	VERB
inlawrev-3749	257	10	that	that	SCONJ
inlawrev-3749	257	11	"	"	PUNCT
inlawrev-3749	257	12	the	the	DET
inlawrev-3749	257	13	key	key	NOUN
inlawrev-3749	257	14	to	to	ADP
inlawrev-3749	257	15	finding	find	VERB
inlawrev-3749	257	16	a	a	DET
inlawrev-3749	257	17	tax	tax	NOUN
inlawrev-3749	257	18	incentive	incentive	NOUN
inlawrev-3749	257	19	unconstitutionally	unconstitutionally	ADV
inlawrev-3749	257	20	discriminatory	discriminatory	ADJ
inlawrev-3749	257	21	appears	appear	VERB
inlawrev-3749	257	22	to	to	PART
inlawrev-3749	257	23	be	be	AUX
inlawrev-3749	257	24	a	a	DET
inlawrev-3749	257	25	reliance	reliance	NOUN
inlawrev-3749	257	26	by	by	ADP
inlawrev-3749	257	27	the	the	DET
inlawrev-3749	257	28	state	state	NOUN
inlawrev-3749	257	29	tax	tax	NOUN
inlawrev-3749	257	30	provision	provision	NOUN
inlawrev-3749	257	31	on	on	ADP
inlawrev-3749	257	32	both	both	CCONJ
inlawrev-3749	257	33	a	a	DET
inlawrev-3749	257	34	taxpayer	taxpayer	NOUN
inlawrev-3749	257	35	's	's	PART
inlawrev-3749	257	36	in	in	ADP
inlawrev-3749	257	37	-	-	PUNCT
inlawrev-3749	257	38	state	state	NOUN
inlawrev-3749	257	39	[	[	X
inlawrev-3749	257	40	as	as	ADV
inlawrev-3749	257	41	well	well	ADV
inlawrev-3749	257	42	as	as	ADP
inlawrev-3749	257	43	]	]	X
inlawrev-3749	257	44	out	out	ADP
inlawrev-3749	257	45	-	-	PUNCT
inlawrev-3749	257	46	of	of	ADP
inlawrev-3749	257	47	-	-	PUNCT
inlawrev-3749	257	48	state	state	NOUN
inlawrev-3749	257	49	activities	activity	NOUN
inlawrev-3749	257	50	in	in	ADP
inlawrev-3749	257	51	determining	determine	VERB
inlawrev-3749	257	52	the	the	DET
inlawrev-3749	257	53	taxpayer	taxpayer	NOUN
inlawrev-3749	257	54	's	's	PART
inlawrev-3749	257	55	effective	effective	ADJ
inlawrev-3749	257	56	tax	tax	NOUN
inlawrev-3749	257	57	rate	rate	NOUN
inlawrev-3749	257	58	.	.	PUNCT
inlawrev-3749	257	59	"	"	PUNCT
inlawrev-3749	258	1	78	78	NUM
inlawrev-3749	258	2	the	the	DET
inlawrev-3749	258	3	court	court	NOUN
inlawrev-3749	258	4	commented	comment	VERB
inlawrev-3749	258	5	that	that	SCONJ
inlawrev-3749	258	6	based	base	VERB
inlawrev-3749	258	7	on	on	ADP
inlawrev-3749	258	8	tatarowicz	tatarowicz	NOUN
inlawrev-3749	258	9	's	's	PART
inlawrev-3749	258	10	and	and	CCONJ
inlawrev-3749	258	11	mims	mims	PROPN
inlawrev-3749	258	12	-	-	PUNCT
inlawrev-3749	258	13	velarde	velarde	PROPN
inlawrev-3749	258	14	's	's	PART
inlawrev-3749	258	15	view	view	NOUN
inlawrev-3749	258	16	,	,	PUNCT
inlawrev-3749	258	17	"	"	PUNCT
inlawrev-3749	258	18	the	the	DET
inlawrev-3749	258	19	commerce	commerce	NOUN
inlawrev-3749	258	20	clause	clause	NOUN
inlawrev-3749	258	21	is	be	AUX
inlawrev-3749	258	22	primarily	primarily	ADV
inlawrev-3749	258	23	concerned	concerned	ADJ
inlawrev-3749	258	24	with	with	ADP
inlawrev-3749	258	25	preventing	prevent	VERB
inlawrev-3749	258	26	economic	economic	ADJ
inlawrev-3749	258	27	protectionism	protectionism	NOUN
inlawrev-3749	258	28	—	—	PUNCT
inlawrev-3749	258	29	that	that	ADV
inlawrev-3749	258	30	is	is	ADV
inlawrev-3749	258	31	,	,	PUNCT
inlawrev-3749	258	32	regulatory	regulatory	ADJ
inlawrev-3749	258	33	measures	measure	NOUN
inlawrev-3749	258	34	designed	design	VERB
inlawrev-3749	258	35	to	to	PART
inlawrev-3749	258	36	benefit	benefit	VERB
inlawrev-3749	258	37	local	local	ADJ
inlawrev-3749	258	38	interests	interest	NOUN
inlawrev-3749	258	39	by	by	ADP
inlawrev-3749	258	40	burdening	burden	VERB
inlawrev-3749	258	41	out	out	ADP
inlawrev-3749	258	42	-	-	PUNCT
inlawrev-3749	258	43	of	of	ADP
inlawrev-3749	258	44	-	-	PUNCT
inlawrev-3749	258	45	state	state	NOUN
inlawrev-3749	258	46	commerce	commerce	NOUN
inlawrev-3749	258	47	.	.	PUNCT
inlawrev-3749	258	48	"	"	PUNCT
inlawrev-3749	259	1	79	79	NUM
inlawrev-3749	259	2	the	the	DET
inlawrev-3749	259	3	court	court	NOUN
inlawrev-3749	259	4	agreed	agree	VERB
inlawrev-3749	259	5	that	that	SCONJ
inlawrev-3749	259	6	it	it	PRON
inlawrev-3749	259	7	was	be	AUX
inlawrev-3749	259	8	"	"	PUNCT
inlawrev-3749	259	9	arguably	arguably	ADV
inlawrev-3749	259	10	possible	possible	ADJ
inlawrev-3749	259	11	"	"	PUNCT
inlawrev-3749	259	12	to	to	PART
inlawrev-3749	259	13	fit	fit	VERB
inlawrev-3749	259	14	the	the	DET
inlawrev-3749	259	15	supreme	supreme	PROPN
inlawrev-3749	259	16	court	court	PROPN
inlawrev-3749	259	17	cases	case	NOUN
inlawrev-3749	259	18	into	into	ADP
inlawrev-3749	259	19	the	the	DET
inlawrev-3749	259	20	framework	framework	NOUN
inlawrev-3749	259	21	suggested	suggest	VERB
inlawrev-3749	259	22	by	by	ADP
inlawrev-3749	259	23	tatarowicz	tatarowicz	NOUN
inlawrev-3749	259	24	and	and	CCONJ
inlawrev-3749	259	25	mims	mims	PROPN
inlawrev-3749	259	26	-	-	PUNCT
inlawrev-3749	259	27	velarde	velarde	PROPN
inlawrev-3749	259	28	but	but	CCONJ
inlawrev-3749	259	29	determined	determine	VERB
inlawrev-3749	259	30	it	it	PRON
inlawrev-3749	259	31	"	"	PUNCT
inlawrev-3749	259	32	clear	clear	ADJ
inlawrev-3749	259	33	"	"	PUNCT
inlawrev-3749	259	34	that	that	SCONJ
inlawrev-3749	259	35	"	"	PUNCT
inlawrev-3749	259	36	the	the	DET
inlawrev-3749	259	37	court	court	NOUN
inlawrev-3749	259	38	itself	itself	PRON
inlawrev-3749	259	39	has	have	AUX
inlawrev-3749	259	40	not	not	PART
inlawrev-3749	259	41	adopted	adopt	VERB
inlawrev-3749	259	42	this	this	DET
inlawrev-3749	259	43	approach	approach	NOUN
inlawrev-3749	259	44	in	in	ADP
inlawrev-3749	259	45	analyzing	analyze	VERB
inlawrev-3749	259	46	dormant	dormant	PROPN
inlawrev-3749	259	47	commerce	commerce	PROPN
inlawrev-3749	259	48	clause	clause	NOUN
inlawrev-3749	259	49	cases	case	NOUN
inlawrev-3749	259	50	.	.	PUNCT
inlawrev-3749	260	1	"80	"80	PROPN
inlawrev-3749	260	2	the	the	DET
inlawrev-3749	260	3	court	court	NOUN
inlawrev-3749	260	4	cited	cite	VERB
inlawrev-3749	260	5	bacchus	bacchus	PROPN
inlawrev-3749	260	6	imports	imports	PROPN
inlawrev-3749	260	7	,	,	PUNCT
inlawrev-3749	260	8	ltd	ltd	PROPN
inlawrev-3749	260	9	.	.	PROPN
inlawrev-3749	260	10	and	and	CCONJ
inlawrev-3749	260	11	westinghouseelectric	westinghouseelectric	PROPN
inlawrev-3749	260	12	corp	corp	PROPN
inlawrev-3749	260	13	.	.	PROPN
inlawrev-3749	260	14	in	in	ADP
inlawrev-3749	260	15	reaching	reach	VERB
inlawrev-3749	260	16	this	this	DET
inlawrev-3749	260	17	conclusion	conclusion	NOUN
inlawrev-3749	260	18	;	;	PUNCT
inlawrev-3749	260	19	however	however	ADV
inlawrev-3749	260	20	,	,	PUNCT
inlawrev-3749	260	21	it	it	PRON
inlawrev-3749	260	22	did	do	AUX
inlawrev-3749	260	23	not	not	PART
inlawrev-3749	260	24	discuss	discuss	VERB
inlawrev-3749	260	25	how	how	SCONJ
inlawrev-3749	260	26	the	the	DET
inlawrev-3749	260	27	cases	case	NOUN
inlawrev-3749	260	28	were	be	AUX
inlawrev-3749	260	29	analogous	analogous	ADJ
inlawrev-3749	260	30	.	.	PUNCT
inlawrev-3749	261	1	in	in	ADP
inlawrev-3749	261	2	westinghouse	westinghouse	PROPN
inlawrev-3749	261	3	,	,	PUNCT
inlawrev-3749	261	4	new	new	PROPN
inlawrev-3749	261	5	york	york	PROPN
inlawrev-3749	261	6	allowed	allow	VERB
inlawrev-3749	261	7	certain	certain	ADJ
inlawrev-3749	261	8	businesses	business	NOUN
inlawrev-3749	261	9	an	an	DET
inlawrev-3749	261	10	income	income	NOUN
inlawrev-3749	261	11	tax	tax	NOUN
inlawrev-3749	261	12	credit	credit	NOUN
inlawrev-3749	261	13	based	base	VERB
inlawrev-3749	261	14	on	on	ADP
inlawrev-3749	261	15	the	the	DET
inlawrev-3749	261	16	portion	portion	NOUN
inlawrev-3749	261	17	of	of	ADP
inlawrev-3749	261	18	the	the	DET
inlawrev-3749	261	19	business	business	NOUN
inlawrev-3749	261	20	's	's	PART
inlawrev-3749	261	21	exports	export	NOUN
inlawrev-3749	261	22	shipped	ship	VERB
inlawrev-3749	261	23	from	from	ADP
inlawrev-3749	261	24	new	new	ADJ
inlawrev-3749	261	25	york.81	york.81	PROPN
inlawrev-3749	261	26	in	in	ADP
inlawrev-3749	261	27	bacchus	bacchus	PROPN
inlawrev-3749	261	28	,	,	PUNCT
inlawrev-3749	261	29	hawaii	hawaii	PROPN
inlawrev-3749	261	30	allowed	allow	VERB
inlawrev-3749	261	31	an	an	DET
inlawrev-3749	261	32	exemption	exemption	NOUN
inlawrev-3749	261	33	from	from	ADP
inlawrev-3749	261	34	its	its	PRON
inlawrev-3749	261	35	excise	excise	NOUN
inlawrev-3749	261	36	tax	tax	NOUN
inlawrev-3749	261	37	on	on	ADP
inlawrev-3749	261	38	sales	sale	NOUN
inlawrev-3749	261	39	ofliquor	ofliquor	NOUN
inlawrev-3749	261	40	at	at	ADP
inlawrev-3749	261	41	wholesale	wholesale	NOUN
inlawrev-3749	261	42	for	for	ADP
inlawrev-3749	261	43	fruit	fruit	NOUN
inlawrev-3749	261	44	wine	wine	NOUN
inlawrev-3749	261	45	manufactured	manufacture	VERB
inlawrev-3749	261	46	in	in	ADP
inlawrev-3749	261	47	hawaii	hawaii	PROPN
inlawrev-3749	261	48	.	.	PUNCT
inlawrev-3749	262	1	82	82	NUM
inlawrev-3749	262	2	both	both	DET
inlawrev-3749	262	3	those	those	DET
inlawrev-3749	262	4	cases	case	NOUN
inlawrev-3749	262	5	involved	involve	VERB
inlawrev-3749	262	6	the	the	DET
inlawrev-3749	262	7	sale	sale	NOUN
inlawrev-3749	262	8	of	of	ADP
inlawrev-3749	262	9	goods	good	NOUN
inlawrev-3749	262	10	and	and	CCONJ
inlawrev-3749	262	11	a	a	DET
inlawrev-3749	262	12	continuing	continue	VERB
inlawrev-3749	262	13	benefit	benefit	NOUN
inlawrev-3749	262	14	to	to	ADP
inlawrev-3749	262	15	in	in	ADP
inlawrev-3749	262	16	-	-	PUNCT
inlawrev-3749	262	17	state	state	NOUN
inlawrev-3749	262	18	economic	economic	ADJ
inlawrev-3749	262	19	activity	activity	NOUN
inlawrev-3749	262	20	at	at	ADP
inlawrev-3749	262	21	the	the	DET
inlawrev-3749	262	22	expense	expense	NOUN
inlawrev-3749	262	23	of	of	ADP
inlawrev-3749	262	24	out	out	ADV
inlawrev-3749	262	25	-	-	PUNCT
inlawrev-3749	262	26	of	of	ADP
inlawrev-3749	262	27	state	state	NOUN
inlawrev-3749	262	28	activity	activity	NOUN
inlawrev-3749	262	29	,	,	PUNCT
inlawrev-3749	262	30	whereas	whereas	SCONJ
inlawrev-3749	262	31	the	the	DET
inlawrev-3749	262	32	tax	tax	NOUN
inlawrev-3749	262	33	credit	credit	NOUN
inlawrev-3749	262	34	at	at	ADP
inlawrev-3749	262	35	issue	issue	NOUN
inlawrev-3749	262	36	in	in	ADP
inlawrev-3749	262	37	cuno	cuno	PROPN
inlawrev-3749	262	38	relates	relate	VERB
inlawrev-3749	262	39	not	not	PART
inlawrev-3749	262	40	to	to	ADP
inlawrev-3749	262	41	the	the	DET
inlawrev-3749	262	42	sale	sale	NOUN
inlawrev-3749	262	43	ofgoods	ofgood	NOUN
inlawrev-3749	262	44	in	in	ADP
inlawrev-3749	262	45	interstate	interstate	ADJ
inlawrev-3749	262	46	commerce	commerce	NOUN
inlawrev-3749	262	47	but	but	CCONJ
inlawrev-3749	262	48	to	to	ADP
inlawrev-3749	262	49	a	a	DET
inlawrev-3749	262	50	one	one	NUM
inlawrev-3749	262	51	time	time	NOUN
inlawrev-3749	262	52	reduction	reduction	NOUN
inlawrev-3749	262	53	in	in	ADP
inlawrev-3749	262	54	franchise	franchise	NOUN
inlawrev-3749	262	55	taxes	taxis	NOUN
inlawrev-3749	262	56	for	for	ADP
inlawrev-3749	262	57	purchases	purchase	NOUN
inlawrev-3749	262	58	of	of	ADP
inlawrev-3749	262	59	new	new	ADJ
inlawrev-3749	262	60	machinery	machinery	NOUN
inlawrev-3749	262	61	and	and	CCONJ
inlawrev-3749	262	62	equipment	equipment	NOUN
inlawrev-3749	262	63	installed	instal	VERB
inlawrev-3749	262	64	in	in	ADP
inlawrev-3749	262	65	-	-	PUNCT
inlawrev-3749	262	66	state	state	NOUN
inlawrev-3749	262	67	.	.	PUNCT
inlawrev-3749	263	1	74	74	NUM
inlawrev-3749	263	2	.	.	PUNCT
inlawrev-3749	264	1	i	i	PRON
inlawrev-3749	264	2	d.	d.	PROPN
inlawrev-3749	264	3	at	at	ADP
inlawrev-3749	264	4	745	745	NUM
inlawrev-3749	264	5	(	(	PUNCT
inlawrev-3749	264	6	quoting	quote	VERB
inlawrev-3749	264	7	boston	boston	PROPN
inlawrev-3749	264	8	stock	stock	PROPN
inlawrev-3749	264	9	exch	exch	PROPN
inlawrev-3749	264	10	.	.	PUNCT
inlawrev-3749	265	1	v.	v.	ADP
inlawrev-3749	265	2	state	state	NOUN
inlawrev-3749	265	3	tax	tax	NOUN
inlawrev-3749	265	4	comm'n	comm'n	PROPN
inlawrev-3749	265	5	,	,	PUNCT
inlawrev-3749	265	6	429	429	NUM
inlawrev-3749	265	7	u.s	u.s	PROPN
inlawrev-3749	265	8	.	.	PROPN
inlawrev-3749	265	9	3	3	NUM
inlawrev-3749	265	10	1	1	NUM
inlawrev-3749	265	11	8	8	NUM
inlawrev-3749	265	12	,	,	PUNCT
inlawrev-3749	265	13	336	336	NUM
inlawrev-3749	265	14	(	(	PUNCT
inlawrev-3749	265	15	1	1	NUM
inlawrev-3749	265	16	977	977	NUM
inlawrev-3749	265	17	)	)	PUNCT
inlawrev-3749	265	18	(	(	PUNCT
inlawrev-3749	265	19	internal	internal	ADJ
inlawrev-3749	265	20	citations	citation	NOUN
inlawrev-3749	265	21	omitted	omit	VERB
inlawrev-3749	265	22	)	)	PUNCT
inlawrev-3749	265	23	)	)	PUNCT
inlawrev-3749	265	24	.	.	PUNCT
inlawrev-3749	266	1	75	75	NUM
inlawrev-3749	266	2	.	.	PUNCT
inlawrev-3749	267	1	i	i	PRON
inlawrev-3749	267	2	d.	d.	PROPN
inlawrev-3749	267	3	76	76	NUM
inlawrev-3749	267	4	.	.	PUNCT
inlawrev-3749	268	1	i	i	PRON
inlawrev-3749	268	2	d.	d.	PROPN
inlawrev-3749	268	3	77	77	NUM
inlawrev-3749	268	4	.	.	PUNCT
inlawrev-3749	269	1	tatarowicz	tatarowicz	NOUN
inlawrev-3749	269	2	&	&	CCONJ
inlawrev-3749	269	3	mims	mims	PROPN
inlawrev-3749	269	4	-	-	PUNCT
inlawrev-3749	269	5	velarde	velarde	PROPN
inlawrev-3749	269	6	,	,	PUNCT
inlawrev-3749	269	7	supra	supra	PROPN
inlawrev-3749	269	8	note	note	PROPN
inlawrev-3749	269	9	6	6	NUM
inlawrev-3749	269	10	,	,	PUNCT
inlawrev-3749	269	11	at	at	ADP
inlawrev-3749	269	12	928	928	NUM
inlawrev-3749	269	13	-	-	SYM
inlawrev-3749	269	14	29	29	NUM
inlawrev-3749	269	15	.	.	PUNCT
inlawrev-3749	270	1	78	78	NUM
inlawrev-3749	270	2	.	.	PUNCT
inlawrev-3749	270	3	mat	mat	NOUN
inlawrev-3749	270	4	929	929	NUM
inlawrev-3749	270	5	.	.	PUNCT
inlawrev-3749	271	1	79	79	NUM
inlawrev-3749	271	2	.	.	PUNCT
inlawrev-3749	272	1	cuno	cuno	PROPN
inlawrev-3749	272	2	,	,	PUNCT
inlawrev-3749	272	3	386	386	NUM
inlawrev-3749	272	4	f.3d	f.3d	NUM
inlawrev-3749	272	5	at	at	ADP
inlawrev-3749	272	6	745	745	NUM
inlawrev-3749	272	7	.	.	PUNCT
inlawrev-3749	272	8	80	80	NUM
inlawrev-3749	272	9	.	.	PUNCT
inlawrev-3749	273	1	i	i	PRON
inlawrev-3749	273	2	d.	d.	PROPN
inlawrev-3749	273	3	81	81	NUM
inlawrev-3749	273	4	.	.	PUNCT
inlawrev-3749	274	1	westinghouse	westinghouse	PROPN
inlawrev-3749	274	2	elec	elec	PROPN
inlawrev-3749	274	3	.	.	PROPN
inlawrev-3749	274	4	corp	corp	PROPN
inlawrev-3749	274	5	.	.	PROPN
inlawrev-3749	275	1	v.	v.	ADP
inlawrev-3749	275	2	tully	tully	ADV
inlawrev-3749	275	3	,	,	PUNCT
inlawrev-3749	275	4	466	466	NUM
inlawrev-3749	275	5	u.s	u.s	PROPN
inlawrev-3749	275	6	.	.	PROPN
inlawrev-3749	275	7	388	388	NUM
inlawrev-3749	275	8	,	,	PUNCT
inlawrev-3749	275	9	393	393	NUM
inlawrev-3749	275	10	(	(	PUNCT
inlawrev-3749	275	11	1984	1984	NUM
inlawrev-3749	275	12	)	)	PUNCT
inlawrev-3749	275	13	.	.	PUNCT
inlawrev-3749	276	1	82	82	NUM
inlawrev-3749	276	2	.	.	PUNCT
inlawrev-3749	277	1	bacchus	bacchus	PROPN
inlawrev-3749	277	2	imports	imports	PROPN
inlawrev-3749	277	3	,	,	PUNCT
inlawrev-3749	277	4	ltd	ltd	PROPN
inlawrev-3749	277	5	.	.	PROPN
inlawrev-3749	278	1	v.	v.	PROPN
inlawrev-3749	278	2	dias	dias	PROPN
inlawrev-3749	278	3	,	,	PUNCT
inlawrev-3749	278	4	468	468	NUM
inlawrev-3749	278	5	u.s	u.s	PROPN
inlawrev-3749	278	6	.	.	PROPN
inlawrev-3749	278	7	263	263	NUM
inlawrev-3749	278	8	,	,	PUNCT
inlawrev-3749	278	9	265	265	NUM
inlawrev-3749	278	10	(	(	PUNCT
inlawrev-3749	278	11	1984	1984	NUM
inlawrev-3749	278	12	)	)	PUNCT
inlawrev-3749	278	13	.	.	PUNCT
inlawrev-3749	279	1	186	186	NUM
inlawrev-3749	279	2	indiana	indiana	PROPN
inlawrev-3749	279	3	law	law	PROPN
inlawrev-3749	279	4	review	review	NOUN
inlawrev-3749	279	5	[	[	X
inlawrev-3749	279	6	vol	vol	NOUN
inlawrev-3749	279	7	.	.	PUNCT
inlawrev-3749	279	8	39:177	39:177	NUM
inlawrev-3749	279	9	the	the	DET
inlawrev-3749	279	10	defendants	defendant	NOUN
inlawrev-3749	279	11	also	also	ADV
inlawrev-3749	279	12	argued	argue	VERB
inlawrev-3749	279	13	that	that	SCONJ
inlawrev-3749	279	14	the	the	DET
inlawrev-3749	279	15	investment	investment	NOUN
inlawrev-3749	279	16	tax	tax	NOUN
inlawrev-3749	279	17	credit	credit	NOUN
inlawrev-3749	279	18	was	be	AUX
inlawrev-3749	279	19	similar	similar	ADJ
inlawrev-3749	279	20	to	to	ADP
inlawrev-3749	279	21	a	a	DET
inlawrev-3749	279	22	direct	direct	ADJ
inlawrev-3749	279	23	subsidy	subsidy	NOUN
inlawrev-3749	279	24	;	;	PUNCT
inlawrev-3749	279	25	however	however	ADV
inlawrev-3749	279	26	,	,	PUNCT
inlawrev-3749	279	27	this	this	DET
inlawrev-3749	279	28	argument	argument	NOUN
inlawrev-3749	279	29	was	be	AUX
inlawrev-3749	279	30	rejected	reject	VERB
inlawrev-3749	279	31	by	by	ADP
inlawrev-3749	279	32	the	the	DET
inlawrev-3749	279	33	court	court	NOUN
inlawrev-3749	279	34	even	even	ADV
inlawrev-3749	279	35	though	though	SCONJ
inlawrev-3749	279	36	it	it	PRON
inlawrev-3749	279	37	agreed	agree	VERB
inlawrev-3749	279	38	that	that	SCONJ
inlawrev-3749	279	39	the	the	DET
inlawrev-3749	279	40	two	two	NUM
inlawrev-3749	279	41	would	would	AUX
inlawrev-3749	279	42	have	have	VERB
inlawrev-3749	279	43	the	the	DET
inlawrev-3749	279	44	same	same	ADJ
inlawrev-3749	279	45	economic	economic	ADJ
inlawrev-3749	279	46	effect	effect	NOUN
inlawrev-3749	279	47	.	.	PUNCT
inlawrev-3749	280	1	83	83	NUM
inlawrev-3749	280	2	the	the	DET
inlawrev-3749	280	3	court	court	NOUN
inlawrev-3749	280	4	stated	state	VERB
inlawrev-3749	280	5	that	that	SCONJ
inlawrev-3749	280	6	"	"	PUNCT
inlawrev-3749	280	7	the	the	DET
inlawrev-3749	280	8	distinction	distinction	NOUN
inlawrev-3749	280	9	between	between	ADP
inlawrev-3749	280	10	a	a	DET
inlawrev-3749	280	11	subsidy	subsidy	NOUN
inlawrev-3749	280	12	and	and	CCONJ
inlawrev-3749	280	13	a	a	DET
inlawrev-3749	280	14	tax	tax	NOUN
inlawrev-3749	280	15	credit	credit	NOUN
inlawrev-3749	280	16	,	,	PUNCT
inlawrev-3749	280	17	in	in	ADP
inlawrev-3749	280	18	the	the	DET
inlawrev-3749	280	19	constitutional	constitutional	ADJ
inlawrev-3749	280	20	sense	sense	NOUN
inlawrev-3749	280	21	,	,	PUNCT
inlawrev-3749	280	22	results	result	VERB
inlawrev-3749	280	23	from	from	ADP
inlawrev-3749	280	24	the	the	DET
inlawrev-3749	280	25	fact	fact	NOUN
inlawrev-3749	280	26	that	that	SCONJ
inlawrev-3749	280	27	the	the	DET
inlawrev-3749	280	28	tax	tax	NOUN
inlawrev-3749	280	29	credit	credit	NOUN
inlawrev-3749	280	30	involves	involve	VERB
inlawrev-3749	280	31	state	state	NOUN
inlawrev-3749	280	32	regulation	regulation	NOUN
inlawrev-3749	280	33	of	of	ADP
inlawrev-3749	280	34	interstate	interstate	ADJ
inlawrev-3749	280	35	commerce	commerce	NOUN
inlawrev-3749	280	36	through	through	ADP
inlawrev-3749	280	37	its	its	PRON
inlawrev-3749	280	38	power	power	NOUN
inlawrev-3749	280	39	to	to	PART
inlawrev-3749	280	40	tax	tax	VERB
inlawrev-3749	280	41	.	.	PUNCT
inlawrev-3749	281	1	"84	"84	PUNCT
inlawrev-3749	282	1	the	the	DET
inlawrev-3749	282	2	supreme	supreme	PROPN
inlawrev-3749	282	3	court	court	PROPN
inlawrev-3749	282	4	has	have	AUX
inlawrev-3749	282	5	provided	provide	VERB
inlawrev-3749	282	6	that	that	SCONJ
inlawrev-3749	282	7	"	"	PUNCT
inlawrev-3749	282	8	the	the	DET
inlawrev-3749	282	9	first	first	ADJ
inlawrev-3749	282	10	step	step	NOUN
inlawrev-3749	282	11	in	in	ADP
inlawrev-3749	282	12	analyzing	analyze	VERB
inlawrev-3749	282	13	any	any	DET
inlawrev-3749	282	14	law	law	NOUN
inlawrev-3749	282	15	subject	subject	NOUN
inlawrev-3749	282	16	to	to	ADP
inlawrev-3749	282	17	judicial	judicial	ADJ
inlawrev-3749	282	18	scrutiny	scrutiny	NOUN
inlawrev-3749	282	19	under	under	ADP
inlawrev-3749	282	20	the	the	DET
inlawrev-3749	282	21	negative	negative	ADJ
inlawrev-3749	282	22	commerce	commerce	PROPN
inlawrev-3749	282	23	clause	clause	NOUN
inlawrev-3749	282	24	is	be	AUX
inlawrev-3749	282	25	to	to	PART
inlawrev-3749	282	26	determine	determine	VERB
inlawrev-3749	282	27	whether	whether	SCONJ
inlawrev-3749	282	28	it	it	PRON
inlawrev-3749	282	29	'	'	PUNCT
inlawrev-3749	282	30	regulates	regulate	VERB
inlawrev-3749	282	31	evenhandedly	evenhandedly	ADV
inlawrev-3749	282	32	with	with	ADP
inlawrev-3749	282	33	only	only	ADJ
inlawrev-3749	282	34	'	'	PUNCT
inlawrev-3749	282	35	incidental	incidental	ADJ
inlawrev-3749	282	36	'	'	PUNCT
inlawrev-3749	282	37	effects	effect	NOUN
inlawrev-3749	282	38	on	on	ADP
inlawrev-3749	282	39	interstate	interstate	ADJ
inlawrev-3749	282	40	commerce	commerce	NOUN
inlawrev-3749	282	41	,	,	PUNCT
inlawrev-3749	282	42	or	or	CCONJ
inlawrev-3749	282	43	discriminates	discriminate	VERB
inlawrev-3749	282	44	against	against	ADP
inlawrev-3749	282	45	interstate	interstate	ADJ
inlawrev-3749	282	46	commerce	commerce	NOUN
inlawrev-3749	282	47	.	.	PUNCT
inlawrev-3749	282	48	'	'	PUNCT
inlawrev-3749	282	49	"	"	PUNCT
inlawrev-3749	282	50	85	85	NUM
inlawrev-3749	282	51	discrimination	discrimination	NOUN
inlawrev-3749	282	52	in	in	ADP
inlawrev-3749	282	53	the	the	DET
inlawrev-3749	282	54	context	context	NOUN
inlawrev-3749	282	55	of	of	ADP
inlawrev-3749	282	56	interstate	interstate	ADJ
inlawrev-3749	282	57	commerce	commerce	NOUN
inlawrev-3749	282	58	"	"	PUNCT
inlawrev-3749	282	59	simply	simply	ADV
inlawrev-3749	282	60	means	mean	VERB
inlawrev-3749	282	61	differential	differential	ADJ
inlawrev-3749	282	62	treatment	treatment	NOUN
inlawrev-3749	282	63	of	of	ADP
inlawrev-3749	282	64	instate	instate	NOUN
inlawrev-3749	282	65	and	and	CCONJ
inlawrev-3749	282	66	out	out	ADP
inlawrev-3749	282	67	-	-	PUNCT
inlawrev-3749	282	68	of	of	ADP
inlawrev-3749	282	69	-	-	PUNCT
inlawrev-3749	282	70	state	state	NOUN
inlawrev-3749	282	71	economic	economic	ADJ
inlawrev-3749	282	72	interests	interest	NOUN
inlawrev-3749	282	73	that	that	PRON
inlawrev-3749	282	74	benefits	benefit	VERB
inlawrev-3749	282	75	the	the	DET
inlawrev-3749	282	76	former	former	ADJ
inlawrev-3749	282	77	and	and	CCONJ
inlawrev-3749	282	78	burdens	burden	VERB
inlawrev-3749	282	79	the	the	DET
inlawrev-3749	282	80	latter	latter	ADJ
inlawrev-3749	282	81	.	.	PUNCT
inlawrev-3749	283	1	if	if	SCONJ
inlawrev-3749	283	2	a	a	DET
inlawrev-3749	283	3	restriction	restriction	NOUN
inlawrev-3749	283	4	on	on	ADP
inlawrev-3749	283	5	commerce	commerce	NOUN
inlawrev-3749	283	6	is	be	AUX
inlawrev-3749	283	7	discriminatory	discriminatory	ADJ
inlawrev-3749	283	8	,	,	PUNCT
inlawrev-3749	283	9	it	it	PRON
inlawrev-3749	283	10	is	be	AUX
inlawrev-3749	283	11	virtually	virtually	ADV
inlawrev-3749	283	12	per	per	ADP
inlawrev-3749	283	13	se	se	X
inlawrev-3749	283	14	invalid	invalid	PROPN
inlawrev-3749	283	15	.	.	PUNCT
inlawrev-3749	283	16	"	"	PUNCT
inlawrev-3749	284	1	86	86	NUM
inlawrev-3749	284	2	however	however	ADV
inlawrev-3749	284	3	,	,	PUNCT
inlawrev-3749	284	4	the	the	DET
inlawrev-3749	284	5	supreme	supreme	PROPN
inlawrev-3749	284	6	court	court	PROPN
inlawrev-3749	284	7	indicated	indicate	VERB
inlawrev-3749	284	8	in	in	ADP
inlawrev-3749	284	9	boston	boston	PROPN
inlawrev-3749	284	10	stock	stock	PROPN
inlawrev-3749	284	11	exchange	exchange	PROPN
inlawrev-3749	284	12	that	that	PRON
inlawrev-3749	284	13	the	the	DET
inlawrev-3749	284	14	commerce	commerce	NOUN
inlawrev-3749	284	15	clause	clause	NOUN
inlawrev-3749	284	16	"	"	PUNCT
inlawrev-3749	284	17	does	do	AUX
inlawrev-3749	284	18	not	not	PART
inlawrev-3749	284	19	prevent	prevent	VERB
inlawrev-3749	284	20	the	the	DET
inlawrev-3749	284	21	states	state	NOUN
inlawrev-3749	284	22	from	from	ADP
inlawrev-3749	284	23	structuring	structure	VERB
inlawrev-3749	284	24	their	their	PRON
inlawrev-3749	284	25	tax	tax	NOUN
inlawrev-3749	284	26	systems	system	NOUN
inlawrev-3749	284	27	to	to	PART
inlawrev-3749	284	28	encourage	encourage	VERB
inlawrev-3749	284	29	the	the	DET
inlawrev-3749	284	30	growth	growth	NOUN
inlawrev-3749	284	31	and	and	CCONJ
inlawrev-3749	284	32	development	development	NOUN
inlawrev-3749	284	33	ofintrastate	ofintrastate	ADJ
inlawrev-3749	284	34	commerce	commerce	NOUN
inlawrev-3749	284	35	and	and	CCONJ
inlawrev-3749	284	36	industry	industry	NOUN
inlawrev-3749	284	37	.	.	PUNCT
inlawrev-3749	285	1	"87	"87	PUNCT
inlawrev-3749	286	1	nor	nor	CCONJ
inlawrev-3749	286	2	does	do	AUX
inlawrev-3749	286	3	it	it	PRON
inlawrev-3749	286	4	prevent	prevent	VERB
inlawrev-3749	286	5	competition	competition	NOUN
inlawrev-3749	286	6	between	between	ADP
inlawrev-3749	286	7	the	the	DET
inlawrev-3749	286	8	states	state	NOUN
inlawrev-3749	286	9	for	for	ADP
inlawrev-3749	286	10	a	a	DET
inlawrev-3749	286	11	share	share	NOUN
inlawrev-3749	286	12	of	of	ADP
inlawrev-3749	286	13	interstate	interstate	ADJ
inlawrev-3749	286	14	commerce	commerce	NOUN
inlawrev-3749	286	15	as	as	ADV
inlawrev-3749	286	16	long	long	ADV
inlawrev-3749	286	17	as	as	ADP
inlawrev-3749	286	18	"	"	PUNCT
inlawrev-3749	286	19	no	no	DET
inlawrev-3749	286	20	state	state	NOUN
inlawrev-3749	286	21	.	.	PUNCT
inlawrev-3749	286	22	.	.	PUNCT
inlawrev-3749	286	23	.	.	PUNCT
inlawrev-3749	287	1	discriminatorily	discriminatorily	ADV
inlawrev-3749	287	2	tax[es	tax[es	VERB
inlawrev-3749	287	3	]	]	PUNCT
inlawrev-3749	287	4	the	the	DET
inlawrev-3749	287	5	products	product	NOUN
inlawrev-3749	287	6	manufactured	manufacture	VERB
inlawrev-3749	287	7	or	or	CCONJ
inlawrev-3749	287	8	the	the	DET
inlawrev-3749	287	9	business	business	NOUN
inlawrev-3749	287	10	operations	operation	NOUN
inlawrev-3749	287	11	performed	perform	VERB
inlawrev-3749	287	12	in	in	ADP
inlawrev-3749	287	13	any	any	DET
inlawrev-3749	287	14	other	other	ADJ
inlawrev-3749	287	15	state	state	NOUN
inlawrev-3749	287	16	.	.	PUNCT
inlawrev-3749	287	17	"	"	PUNCT
inlawrev-3749	288	1	88	88	NUM
inlawrev-3749	288	2	ohio	ohio	PROPN
inlawrev-3749	288	3	,	,	PUNCT
inlawrev-3749	288	4	along	along	ADP
inlawrev-3749	288	5	with	with	ADP
inlawrev-3749	288	6	every	every	DET
inlawrev-3749	288	7	other	other	ADJ
inlawrev-3749	288	8	state	state	NOUN
inlawrev-3749	288	9	in	in	ADP
inlawrev-3749	288	10	the	the	DET
inlawrev-3749	288	11	nation	nation	NOUN
inlawrev-3749	288	12	,	,	PUNCT
inlawrev-3749	288	13	has	have	AUX
inlawrev-3749	288	14	structured	structure	VERB
inlawrev-3749	288	15	its	its	PRON
inlawrev-3749	288	16	tax	tax	NOUN
inlawrev-3749	288	17	system	system	NOUN
inlawrev-3749	288	18	to	to	PART
inlawrev-3749	288	19	encourage	encourage	VERB
inlawrev-3749	288	20	growth	growth	NOUN
inlawrev-3749	288	21	and	and	CCONJ
inlawrev-3749	288	22	development	development	NOUN
inlawrev-3749	288	23	.	.	PUNCT
inlawrev-3749	289	1	in	in	ADP
inlawrev-3749	289	2	ohio	ohio	PROPN
inlawrev-3749	289	3	,	,	PUNCT
inlawrev-3749	289	4	that	that	PRON
inlawrev-3749	289	5	included	include	VERB
inlawrev-3749	289	6	an	an	DET
inlawrev-3749	289	7	investment	investment	NOUN
inlawrev-3749	289	8	tax	tax	NOUN
inlawrev-3749	289	9	credit	credit	NOUN
inlawrev-3749	289	10	on	on	ADP
inlawrev-3749	289	11	qualifying	qualify	VERB
inlawrev-3749	289	12	purchases	purchase	NOUN
inlawrev-3749	289	13	ofmachinery	ofmachinery	NOUN
inlawrev-3749	289	14	and	and	CCONJ
inlawrev-3749	289	15	equipment	equipment	NOUN
inlawrev-3749	289	16	,	,	PUNCT
inlawrev-3749	289	17	yet	yet	CCONJ
inlawrev-3749	289	18	the	the	DET
inlawrev-3749	289	19	sixth	sixth	ADJ
inlawrev-3749	289	20	circuit	circuit	NOUN
inlawrev-3749	289	21	held	hold	VERB
inlawrev-3749	289	22	that	that	SCONJ
inlawrev-3749	289	23	"	"	PUNCT
inlawrev-3749	289	24	ohio	ohio	PROPN
inlawrev-3749	289	25	's	's	PART
inlawrev-3749	289	26	investment	investment	NOUN
inlawrev-3749	289	27	tax	tax	NOUN
inlawrev-3749	289	28	credit	credit	NOUN
inlawrev-3749	289	29	[	[	X
inlawrev-3749	289	30	could	could	AUX
inlawrev-3749	289	31	not	not	PART
inlawrev-3749	289	32	]	]	PUNCT
inlawrev-3749	289	33	be	be	AUX
inlawrev-3749	289	34	upheld	uphold	VERB
inlawrev-3749	289	35	under	under	ADP
inlawrev-3749	289	36	the	the	DET
inlawrev-3749	289	37	commerce	commerce	NOUN
inlawrev-3749	289	38	clause	clause	NOUN
inlawrev-3749	289	39	of	of	ADP
inlawrev-3749	289	40	the	the	DET
inlawrev-3749	289	41	united	united	PROPN
inlawrev-3749	289	42	states	states	PROPN
inlawrev-3749	289	43	constitution	constitution	NOUN
inlawrev-3749	289	44	.	.	PUNCT
inlawrev-3749	290	1	"89	"89	PROPN
inlawrev-3749	291	1	although	although	SCONJ
inlawrev-3749	291	2	the	the	DET
inlawrev-3749	291	3	court	court	NOUN
inlawrev-3749	291	4	quoted	quote	VERB
inlawrev-3749	291	5	several	several	ADJ
inlawrev-3749	291	6	passages	passage	NOUN
inlawrev-3749	291	7	from	from	ADP
inlawrev-3749	291	8	the	the	DET
inlawrev-3749	291	9	previously	previously	ADV
inlawrev-3749	291	10	noted	note	VERB
inlawrev-3749	291	11	supreme	supreme	PROPN
inlawrev-3749	291	12	court	court	PROPN
inlawrev-3749	291	13	dormant	dormant	PROPN
inlawrev-3749	291	14	commerce	commerce	PROPN
inlawrev-3749	291	15	clause	clause	NOUN
inlawrev-3749	291	16	precedent	precedent	NOUN
inlawrev-3749	291	17	,	,	PUNCT
inlawrev-3749	291	18	it	it	PRON
inlawrev-3749	291	19	failed	fail	VERB
inlawrev-3749	291	20	to	to	PART
inlawrev-3749	291	21	provide	provide	VERB
inlawrev-3749	291	22	an	an	DET
inlawrev-3749	291	23	analysis	analysis	NOUN
inlawrev-3749	291	24	of	of	ADP
inlawrev-3749	291	25	how	how	SCONJ
inlawrev-3749	291	26	cuno	cuno	PROPN
inlawrev-3749	291	27	was	be	AUX
inlawrev-3749	291	28	similar	similar	ADJ
inlawrev-3749	291	29	to	to	ADP
inlawrev-3749	291	30	those	those	DET
inlawrev-3749	291	31	cases	case	NOUN
inlawrev-3749	291	32	.	.	PUNCT
inlawrev-3749	292	1	it	it	PRON
inlawrev-3749	292	2	simply	simply	ADV
inlawrev-3749	292	3	provided	provide	VERB
inlawrev-3749	292	4	a	a	DET
inlawrev-3749	292	5	conclusory	conclusory	ADJ
inlawrev-3749	292	6	statement	statement	NOUN
inlawrev-3749	292	7	that	that	SCONJ
inlawrev-3749	292	8	ohio	ohio	PROPN
inlawrev-3749	292	9	's	's	PART
inlawrev-3749	292	10	investment	investment	NOUN
inlawrev-3749	292	11	tax	tax	NOUN
inlawrev-3749	292	12	credit	credit	NOUN
inlawrev-3749	292	13	could	could	AUX
inlawrev-3749	292	14	not	not	PART
inlawrev-3749	292	15	be	be	AUX
inlawrev-3749	292	16	upheld	uphold	VERB
inlawrev-3749	292	17	.	.	PUNCT
inlawrev-3749	293	1	90	90	NUM
inlawrev-3749	293	2	even	even	ADV
inlawrev-3749	293	3	though	though	SCONJ
inlawrev-3749	293	4	ohio	ohio	PROPN
inlawrev-3749	293	5	's	's	PART
inlawrev-3749	293	6	investment	investment	NOUN
inlawrev-3749	293	7	tax	tax	NOUN
inlawrev-3749	293	8	credit	credit	NOUN
inlawrev-3749	293	9	was	be	AUX
inlawrev-3749	293	10	held	hold	VERB
inlawrev-3749	293	11	to	to	PART
inlawrev-3749	293	12	violate	violate	VERB
inlawrev-3749	293	13	the	the	DET
inlawrev-3749	293	14	dormant	dormant	PROPN
inlawrev-3749	293	15	commerce	commerce	PROPN
inlawrev-3749	293	16	clause	clause	NOUN
inlawrev-3749	293	17	,	,	PUNCT
inlawrev-3749	293	18	its	its	PRON
inlawrev-3749	293	19	personal	personal	ADJ
inlawrev-3749	293	20	property	property	NOUN
inlawrev-3749	293	21	tax	tax	NOUN
inlawrev-3749	293	22	exemption	exemption	NOUN
inlawrev-3749	293	23	was	be	AUX
inlawrev-3749	293	24	upheld.91	upheld.91	PROPN
inlawrev-3749	293	25	the	the	DET
inlawrev-3749	293	26	court	court	NOUN
inlawrev-3749	293	27	distinguished	distinguish	VERB
inlawrev-3749	293	28	a	a	DET
inlawrev-3749	293	29	tax	tax	NOUN
inlawrev-3749	293	30	credit	credit	NOUN
inlawrev-3749	293	31	from	from	ADP
inlawrev-3749	293	32	an	an	DET
inlawrev-3749	293	33	exemption	exemption	NOUN
inlawrev-3749	293	34	by	by	ADP
inlawrev-3749	293	35	explaining	explain	VERB
inlawrev-3749	293	36	that	that	SCONJ
inlawrev-3749	293	37	an	an	DET
inlawrev-3749	293	38	investment	investment	NOUN
inlawrev-3749	293	39	tax	tax	NOUN
inlawrev-3749	293	40	credit	credit	NOUN
inlawrev-3749	293	41	reduces	reduce	VERB
inlawrev-3749	293	42	preexisting	preexist	VERB
inlawrev-3749	293	43	income	income	NOUN
inlawrev-3749	293	44	tax	tax	NOUN
inlawrev-3749	293	45	liability	liability	NOUN
inlawrev-3749	293	46	whereas	whereas	SCONJ
inlawrev-3749	293	47	a	a	DET
inlawrev-3749	293	48	personal	personal	ADJ
inlawrev-3749	293	49	property	property	NOUN
inlawrev-3749	293	50	exemption	exemption	NOUN
inlawrev-3749	293	51	does	do	AUX
inlawrev-3749	293	52	not	not	PART
inlawrev-3749	293	53	reduce	reduce	VERB
inlawrev-3749	293	54	any	any	DET
inlawrev-3749	293	55	preexisting	preexist	VERB
inlawrev-3749	293	56	property	property	NOUN
inlawrev-3749	293	57	tax	tax	NOUN
inlawrev-3749	293	58	liability	liability	NOUN
inlawrev-3749	293	59	but	but	CCONJ
inlawrev-3749	293	60	instead	instead	ADV
inlawrev-3749	293	61	"	"	PUNCT
inlawrev-3749	293	62	merely	merely	ADV
inlawrev-3749	293	63	allows	allow	VERB
inlawrev-3749	293	64	a	a	DET
inlawrev-3749	293	65	taxpayer	taxpayer	NOUN
inlawrev-3749	293	66	to	to	PART
inlawrev-3749	293	67	avoid	avoid	VERB
inlawrev-3749	293	68	tax	tax	NOUN
inlawrev-3749	293	69	liability	liability	NOUN
inlawrev-3749	293	70	for	for	ADP
inlawrev-3749	293	71	new	new	ADJ
inlawrev-3749	293	72	personal	personal	ADJ
inlawrev-3749	293	73	property	property	NOUN
inlawrev-3749	293	74	put	put	VERB
inlawrev-3749	293	75	83	83	NUM
inlawrev-3749	293	76	.	.	PUNCT
inlawrev-3749	294	1	cuno	cuno	PROPN
inlawrev-3749	294	2	,	,	PUNCT
inlawrev-3749	294	3	386	386	NUM
inlawrev-3749	294	4	f.3d	f.3d	NUM
inlawrev-3749	294	5	at	at	ADP
inlawrev-3749	294	6	746	746	NUM
inlawrev-3749	294	7	.	.	PUNCT
inlawrev-3749	294	8	84	84	NUM
inlawrev-3749	294	9	.	.	PUNCT
inlawrev-3749	295	1	i	i	PRON
inlawrev-3749	295	2	d.	d.	PROPN
inlawrev-3749	295	3	85	85	NUM
inlawrev-3749	295	4	.	.	PUNCT
inlawrev-3749	295	5	or	or	CCONJ
inlawrev-3749	295	6	.	.	PUNCT
inlawrev-3749	295	7	waste	waste	PROPN
inlawrev-3749	295	8	sys	sys	PROPN
inlawrev-3749	295	9	.	.	PROPN
inlawrev-3749	295	10	,	,	PUNCT
inlawrev-3749	295	11	inc	inc	PROPN
inlawrev-3749	295	12	.	.	PROPN
inlawrev-3749	296	1	v.	v.	PROPN
inlawrev-3749	296	2	envtl	envtl	PROPN
inlawrev-3749	296	3	.	.	PUNCT
inlawrev-3749	297	1	quality	quality	NOUN
inlawrev-3749	297	2	comm'n	comm'n	CCONJ
inlawrev-3749	297	3	of	of	ADP
inlawrev-3749	297	4	or	or	CCONJ
inlawrev-3749	297	5	.	.	PUNCT
inlawrev-3749	297	6	,	,	PUNCT
inlawrev-3749	297	7	511	511	NUM
inlawrev-3749	297	8	u.s	u.s	PROPN
inlawrev-3749	297	9	.	.	PROPN
inlawrev-3749	297	10	93	93	NUM
inlawrev-3749	297	11	,	,	PUNCT
inlawrev-3749	297	12	99	99	NUM
inlawrev-3749	297	13	(	(	PUNCT
inlawrev-3749	297	14	1994	1994	NUM
inlawrev-3749	297	15	)	)	PUNCT
inlawrev-3749	297	16	(	(	PUNCT
inlawrev-3749	297	17	quoting	quote	VERB
inlawrev-3749	297	18	hughes	hughes	PROPN
inlawrev-3749	297	19	v.	v.	ADP
inlawrev-3749	297	20	oklahoma	oklahoma	PROPN
inlawrev-3749	297	21	,	,	PUNCT
inlawrev-3749	297	22	441	441	NUM
inlawrev-3749	297	23	u.s	u.s	PROPN
inlawrev-3749	297	24	.	.	PROPN
inlawrev-3749	297	25	322	322	NUM
inlawrev-3749	297	26	,	,	PUNCT
inlawrev-3749	297	27	336	336	NUM
inlawrev-3749	297	28	(	(	PUNCT
inlawrev-3749	297	29	1979	1979	NUM
inlawrev-3749	297	30	)	)	PUNCT
inlawrev-3749	297	31	)	)	PUNCT
inlawrev-3749	297	32	.	.	PUNCT
inlawrev-3749	298	1	86	86	NUM
inlawrev-3749	298	2	.	.	PUNCT
inlawrev-3749	299	1	i	i	PRON
inlawrev-3749	299	2	d.	d.	PROPN
inlawrev-3749	299	3	87	87	NUM
inlawrev-3749	299	4	.	.	PUNCT
inlawrev-3749	300	1	429	429	NUM
inlawrev-3749	300	2	u.s	u.s	PROPN
inlawrev-3749	300	3	.	.	PROPN
inlawrev-3749	300	4	318	318	NUM
inlawrev-3749	300	5	,	,	PUNCT
inlawrev-3749	300	6	336(1977	336(1977	NUM
inlawrev-3749	300	7	)	)	PUNCT
inlawrev-3749	300	8	.	.	PUNCT
inlawrev-3749	301	1	88	88	NUM
inlawrev-3749	301	2	.	.	X
inlawrev-3749	301	3	mat	mat	NOUN
inlawrev-3749	301	4	336	336	NUM
inlawrev-3749	301	5	-	-	SYM
inlawrev-3749	301	6	37	37	NUM
inlawrev-3749	301	7	.	.	PUNCT
inlawrev-3749	301	8	89	89	NUM
inlawrev-3749	301	9	.	.	PUNCT
inlawrev-3749	302	1	cuno	cuno	PROPN
inlawrev-3749	302	2	,	,	PUNCT
inlawrev-3749	302	3	386	386	NUM
inlawrev-3749	302	4	f.3d	f.3d	NUM
inlawrev-3749	302	5	at	at	ADP
inlawrev-3749	302	6	746	746	NUM
inlawrev-3749	302	7	.	.	PUNCT
inlawrev-3749	303	1	90	90	NUM
inlawrev-3749	303	2	.	.	PUNCT
inlawrev-3749	304	1	i	i	PRON
inlawrev-3749	304	2	d.	d.	PROPN
inlawrev-3749	304	3	91	91	NUM
inlawrev-3749	304	4	.	.	PUNCT
inlawrev-3749	305	1	mat	mat	NOUN
inlawrev-3749	305	2	748	748	NUM
inlawrev-3749	305	3	.	.	PUNCT
inlawrev-3749	305	4	2005	2005	NUM
inlawrev-3749	305	5	]	]	PUNCT
inlawrev-3749	305	6	the	the	DET
inlawrev-3749	305	7	dormant	dormant	PROPN
inlawrev-3749	305	8	commerce	commerce	PROPN
inlawrev-3749	305	9	clause	clause	NOUN
inlawrev-3749	305	10	1	1	NUM
inlawrev-3749	305	11	87	87	NUM
inlawrev-3749	305	12	into	into	ADP
inlawrev-3749	305	13	first	first	ADJ
inlawrev-3749	305	14	use	use	NOUN
inlawrev-3749	305	15	in	in	ADP
inlawrev-3749	305	16	conjunction	conjunction	NOUN
inlawrev-3749	305	17	with	with	ADP
inlawrev-3749	305	18	a	a	DET
inlawrev-3749	305	19	qualified	qualified	ADJ
inlawrev-3749	305	20	new	new	ADJ
inlawrev-3749	305	21	investment	investment	NOUN
inlawrev-3749	305	22	.	.	PUNCT
inlawrev-3749	306	1	"92	"92	NOUN
inlawrev-3749	307	1	the	the	DET
inlawrev-3749	307	2	court	court	NOUN
inlawrev-3749	307	3	went	go	VERB
inlawrev-3749	307	4	on	on	ADP
inlawrev-3749	307	5	to	to	ADP
inlawrev-3749	307	6	state	state	NOUN
inlawrev-3749	307	7	that	that	SCONJ
inlawrev-3749	307	8	"	"	PUNCT
inlawrev-3749	307	9	the	the	DET
inlawrev-3749	307	10	personal	personal	ADJ
inlawrev-3749	307	11	property	property	NOUN
inlawrev-3749	307	12	tax	tax	NOUN
inlawrev-3749	307	13	exemption	exemption	NOUN
inlawrev-3749	307	14	is	be	AUX
inlawrev-3749	307	15	internally	internally	ADV
inlawrev-3749	307	16	consistent	consistent	ADJ
inlawrev-3749	307	17	because	because	SCONJ
inlawrev-3749	307	18	,	,	PUNCT
inlawrev-3749	307	19	if	if	SCONJ
inlawrev-3749	307	20	universally	universally	ADV
inlawrev-3749	307	21	applied	apply	VERB
inlawrev-3749	307	22	,	,	PUNCT
inlawrev-3749	307	23	the	the	DET
inlawrev-3749	307	24	new	new	ADJ
inlawrev-3749	307	25	property	property	NOUN
inlawrev-3749	307	26	would	would	AUX
inlawrev-3749	307	27	escape	escape	VERB
inlawrev-3749	307	28	tax	tax	NOUN
inlawrev-3749	307	29	liability	liability	NOUN
inlawrev-3749	307	30	irrespective	irrespective	ADJ
inlawrev-3749	307	31	of	of	ADP
inlawrev-3749	307	32	location	location	NOUN
inlawrev-3749	307	33	.	.	PUNCT
inlawrev-3749	307	34	"	"	PUNCT
inlawrev-3749	308	1	93	93	NUM
inlawrev-3749	308	2	could	could	AUX
inlawrev-3749	308	3	not	not	PART
inlawrev-3749	308	4	the	the	DET
inlawrev-3749	308	5	same	same	ADJ
inlawrev-3749	308	6	be	be	AUX
inlawrev-3749	308	7	said	say	VERB
inlawrev-3749	308	8	if	if	SCONJ
inlawrev-3749	308	9	the	the	DET
inlawrev-3749	308	10	investment	investment	NOUN
inlawrev-3749	308	11	tax	tax	NOUN
inlawrev-3749	308	12	credit	credit	NOUN
inlawrev-3749	308	13	was	be	AUX
inlawrev-3749	308	14	universally	universally	ADV
inlawrev-3749	308	15	applied	apply	VERB
inlawrev-3749	308	16	?	?	PUNCT
inlawrev-3749	309	1	b.	b.	PROPN
inlawrev-3749	310	1	the	the	DET
inlawrev-3749	310	2	other	other	ADJ
inlawrev-3749	310	3	side	side	NOUN
inlawrev-3749	310	4	ofthe	ofthe	NOUN
inlawrev-3749	310	5	coin	coin	NOUN
inlawrev-3749	310	6	—	—	PUNCT
inlawrev-3749	310	7	caterpillar	caterpillar	PROPN
inlawrev-3749	310	8	,	,	PUNCT
inlawrev-3749	310	9	inc	inc	PROPN
inlawrev-3749	310	10	.	.	PROPN
inlawrev-3749	311	1	v.	v.	PROPN
inlawrev-3749	311	2	department	department	PROPN
inlawrev-3749	311	3	of	of	ADP
inlawrev-3749	311	4	treasury	treasury	PROPN
inlawrev-3749	311	5	the	the	DET
inlawrev-3749	311	6	decision	decision	NOUN
inlawrev-3749	311	7	reached	reach	VERB
inlawrev-3749	311	8	by	by	ADP
inlawrev-3749	311	9	the	the	DET
inlawrev-3749	311	10	sixth	sixth	ADJ
inlawrev-3749	311	11	circuit	circuit	NOUN
inlawrev-3749	311	12	in	in	ADP
inlawrev-3749	311	13	cuno	cuno	PROPN
inlawrev-3749	311	14	was	be	AUX
inlawrev-3749	311	15	in	in	ADP
inlawrev-3749	311	16	direct	direct	ADJ
inlawrev-3749	311	17	contradiction	contradiction	NOUN
inlawrev-3749	311	18	to	to	ADP
inlawrev-3749	311	19	the	the	DET
inlawrev-3749	311	20	decision	decision	NOUN
inlawrev-3749	311	21	reached	reach	VERB
inlawrev-3749	311	22	by	by	ADP
inlawrev-3749	311	23	the	the	DET
inlawrev-3749	311	24	michigan	michigan	PROPN
inlawrev-3749	311	25	supreme	supreme	PROPN
inlawrev-3749	311	26	court	court	PROPN
inlawrev-3749	311	27	in	in	ADP
inlawrev-3749	311	28	caterpillar	caterpillar	PROPN
inlawrev-3749	311	29	,	,	PUNCT
inlawrev-3749	311	30	inc	inc	PROPN
inlawrev-3749	311	31	.	.	PROPN
inlawrev-3749	311	32	v.	v.	PROPN
inlawrev-3749	311	33	department	department	PROPN
inlawrev-3749	311	34	oftreasury	oftreasury	PROPN
inlawrev-3749	311	35	.	.	PUNCT
inlawrev-3749	312	1	94	94	NUM
inlawrev-3749	312	2	,	,	PUNCT
inlawrev-3749	312	3	in	in	ADP
inlawrev-3749	312	4	caterpillar	caterpillar	NOUN
inlawrev-3749	312	5	,	,	PUNCT
inlawrev-3749	312	6	the	the	DET
inlawrev-3749	312	7	michigan	michigan	PROPN
inlawrev-3749	312	8	court	court	PROPN
inlawrev-3749	312	9	upheld	uphold	VERB
inlawrev-3749	312	10	a	a	DET
inlawrev-3749	312	11	capital	capital	NOUN
inlawrev-3749	312	12	acquisition	acquisition	NOUN
inlawrev-3749	312	13	deduction	deduction	NOUN
inlawrev-3749	312	14	that	that	PRON
inlawrev-3749	312	15	,	,	PUNCT
inlawrev-3749	312	16	although	although	SCONJ
inlawrev-3749	312	17	not	not	PART
inlawrev-3749	312	18	identical	identical	ADJ
inlawrev-3749	312	19	to	to	ADP
inlawrev-3749	312	20	the	the	DET
inlawrev-3749	312	21	ohio	ohio	PROPN
inlawrev-3749	312	22	investment	investment	NOUN
inlawrev-3749	312	23	tax	tax	NOUN
inlawrev-3749	312	24	credit	credit	NOUN
inlawrev-3749	312	25	,	,	PUNCT
inlawrev-3749	312	26	was	be	AUX
inlawrev-3749	312	27	similar	similar	ADJ
inlawrev-3749	312	28	in	in	ADP
inlawrev-3749	312	29	that	that	SCONJ
inlawrev-3749	312	30	a	a	DET
inlawrev-3749	312	31	taxpayer	taxpayer	NOUN
inlawrev-3749	312	32	received	receive	VERB
inlawrev-3749	312	33	a	a	DET
inlawrev-3749	312	34	higher	high	ADJ
inlawrev-3749	312	35	deduction	deduction	NOUN
inlawrev-3749	312	36	as	as	SCONJ
inlawrev-3749	312	37	more	more	ADJ
inlawrev-3749	312	38	property	property	NOUN
inlawrev-3749	312	39	was	be	AUX
inlawrev-3749	312	40	located	locate	VERB
inlawrev-3749	312	41	in	in	ADP
inlawrev-3749	312	42	-	-	PUNCT
inlawrev-3749	312	43	state.95	state.95	NOUN
inlawrev-3749	312	44	corporations	corporation	NOUN
inlawrev-3749	312	45	doing	do	VERB
inlawrev-3749	312	46	business	business	NOUN
inlawrev-3749	312	47	in	in	ADP
inlawrev-3749	312	48	michigan	michigan	PROPN
inlawrev-3749	312	49	pay	pay	VERB
inlawrev-3749	312	50	taxes	taxis	NOUN
inlawrev-3749	312	51	to	to	ADP
inlawrev-3749	312	52	the	the	DET
inlawrev-3749	312	53	state	state	NOUN
inlawrev-3749	312	54	pursuant	pursuant	ADJ
inlawrev-3749	312	55	to	to	ADP
inlawrev-3749	312	56	the	the	DET
inlawrev-3749	312	57	single	single	ADJ
inlawrev-3749	312	58	business	business	NOUN
inlawrev-3749	312	59	tax	tax	PROPN
inlawrev-3749	312	60	act	act	NOUN
inlawrev-3749	312	61	(	(	PUNCT
inlawrev-3749	312	62	"	"	PUNCT
inlawrev-3749	312	63	sbt").96	sbt").96	PROPN
inlawrev-3749	312	64	before	before	ADP
inlawrev-3749	312	65	determining	determine	VERB
inlawrev-3749	312	66	its	its	PRON
inlawrev-3749	312	67	sbt	sbt	PROPN
inlawrev-3749	312	68	liability	liability	NOUN
inlawrev-3749	312	69	,	,	PUNCT
inlawrev-3749	312	70	a	a	DET
inlawrev-3749	312	71	taxpayer	taxpayer	NOUN
inlawrev-3749	312	72	doing	do	VERB
inlawrev-3749	312	73	business	business	NOUN
inlawrev-3749	312	74	both	both	CCONJ
inlawrev-3749	312	75	within	within	ADP
inlawrev-3749	312	76	and	and	CCONJ
inlawrev-3749	312	77	outside	outside	ADJ
inlawrev-3749	312	78	ofmichigan	ofmichigan	NOUN
inlawrev-3749	312	79	must	must	AUX
inlawrev-3749	312	80	apportion	apportion	VERB
inlawrev-3749	312	81	its	its	PRON
inlawrev-3749	312	82	"	"	PUNCT
inlawrev-3749	312	83	tax	tax	NOUN
inlawrev-3749	312	84	base	base	NOUN
inlawrev-3749	312	85	"	"	PUNCT
inlawrev-3749	312	86	by	by	ADP
inlawrev-3749	312	87	applying	apply	VERB
inlawrev-3749	312	88	a	a	DET
inlawrev-3749	312	89	three	three	NUM
inlawrev-3749	312	90	-	-	PUNCT
inlawrev-3749	312	91	factor	factor	NOUN
inlawrev-3749	312	92	apportionment	apportionment	ADJ
inlawrev-3749	312	93	formula	formula	NOUN
inlawrev-3749	312	94	.	.	PUNCT
inlawrev-3749	313	1	97	97	NUM
inlawrev-3749	313	2	this	this	DET
inlawrev-3749	313	3	formula	formula	NOUN
inlawrev-3749	313	4	(	(	PUNCT
inlawrev-3749	313	5	which	which	PRON
inlawrev-3749	313	6	also	also	ADV
inlawrev-3749	313	7	was	be	AUX
inlawrev-3749	313	8	challenged	challenge	VERB
inlawrev-3749	313	9	by	by	ADP
inlawrev-3749	313	10	caterpillar	caterpillar	NOUN
inlawrev-3749	313	11	)	)	PUNCT
inlawrev-3749	313	12	98	98	NUM
inlawrev-3749	313	13	consists	consist	VERB
inlawrev-3749	313	14	of	of	ADP
inlawrev-3749	313	15	"	"	PUNCT
inlawrev-3749	313	16	the	the	DET
inlawrev-3749	313	17	average	average	NOUN
inlawrev-3749	313	18	of	of	ADP
inlawrev-3749	313	19	three	three	NUM
inlawrev-3749	313	20	ratios	ratio	NOUN
inlawrev-3749	313	21	:	:	PUNCT
inlawrev-3749	313	22	(	(	PUNCT
inlawrev-3749	313	23	1	1	X
inlawrev-3749	313	24	)	)	PUNCT
inlawrev-3749	313	25	michigan	michigan	PROPN
inlawrev-3749	313	26	payroll	payroll	NOUN
inlawrev-3749	313	27	to	to	ADP
inlawrev-3749	313	28	total	total	ADJ
inlawrev-3749	313	29	payroll	payroll	NOUN
inlawrev-3749	313	30	,	,	PUNCT
inlawrev-3749	313	31	(	(	PUNCT
inlawrev-3749	313	32	2	2	X
inlawrev-3749	313	33	)	)	PUNCT
inlawrev-3749	313	34	michigan	michigan	PROPN
inlawrev-3749	313	35	property	property	NOUN
inlawrev-3749	313	36	to	to	AUX
inlawrev-3749	313	37	total	total	ADJ
inlawrev-3749	313	38	property	property	NOUN
inlawrev-3749	313	39	,	,	PUNCT
inlawrev-3749	313	40	and	and	CCONJ
inlawrev-3749	313	41	(	(	PUNCT
inlawrev-3749	313	42	3	3	X
inlawrev-3749	313	43	)	)	PUNCT
inlawrev-3749	313	44	michigan	michigan	PROPN
inlawrev-3749	313	45	sales	sale	NOUN
inlawrev-3749	313	46	to	to	ADP
inlawrev-3749	313	47	total	total	ADJ
inlawrev-3749	313	48	sales	sale	NOUN
inlawrev-3749	313	49	.	.	PUNCT
inlawrev-3749	313	50	"	"	PUNCT
inlawrev-3749	314	1	99	99	NUM
inlawrev-3749	314	2	after	after	ADP
inlawrev-3749	314	3	apportionment	apportionment	NOUN
inlawrev-3749	314	4	,	,	PUNCT
inlawrev-3749	314	5	the	the	DET
inlawrev-3749	314	6	adjusted	adjust	VERB
inlawrev-3749	314	7	tax	tax	NOUN
inlawrev-3749	314	8	base	base	NOUN
inlawrev-3749	314	9	is	be	AUX
inlawrev-3749	314	10	subject	subject	ADJ
inlawrev-3749	314	11	to	to	ADP
inlawrev-3749	314	12	additional	additional	ADJ
inlawrev-3749	314	13	adjustments	adjustment	NOUN
inlawrev-3749	314	14	including	include	VERB
inlawrev-3749	314	15	the	the	DET
inlawrev-3749	314	16	capital	capital	NOUN
inlawrev-3749	314	17	acquisition	acquisition	NOUN
inlawrev-3749	314	18	deduction	deduction	NOUN
inlawrev-3749	314	19	.	.	PUNCT
inlawrev-3749	315	1	100	100	NUM
inlawrev-3749	315	2	the	the	DET
inlawrev-3749	315	3	capital	capital	NOUN
inlawrev-3749	315	4	acquisition	acquisition	NOUN
inlawrev-3749	315	5	deduction	deduction	NOUN
inlawrev-3749	315	6	,	,	PUNCT
inlawrev-3749	315	7	just	just	ADV
inlawrev-3749	315	8	as	as	SCONJ
inlawrev-3749	315	9	its	its	PRON
inlawrev-3749	315	10	name	name	NOUN
inlawrev-3749	315	11	implies	imply	VERB
inlawrev-3749	315	12	,	,	PUNCT
inlawrev-3749	315	13	provides	provide	VERB
inlawrev-3749	315	14	a	a	DET
inlawrev-3749	315	15	deduction	deduction	NOUN
inlawrev-3749	315	16	for	for	ADP
inlawrev-3749	315	17	the	the	DET
inlawrev-3749	315	18	acquisition	acquisition	NOUN
inlawrev-3749	315	19	of	of	ADP
inlawrev-3749	315	20	capital	capital	NOUN
inlawrev-3749	315	21	assets	asset	NOUN
inlawrev-3749	315	22	.	.	PUNCT
inlawrev-3749	316	1	101	101	NUM
inlawrev-3749	316	2	the	the	DET
inlawrev-3749	316	3	deduction	deduction	NOUN
inlawrev-3749	316	4	for	for	ADP
inlawrev-3749	316	5	the	the	DET
inlawrev-3749	316	6	acquisition	acquisition	NOUN
inlawrev-3749	316	7	cost	cost	NOUN
inlawrev-3749	316	8	ofreal	ofreal	ADJ
inlawrev-3749	316	9	property	property	NOUN
inlawrev-3749	316	10	is	be	AUX
inlawrev-3749	316	11	one	one	NUM
inlawrev-3749	316	12	hundred	hundred	NUM
inlawrev-3749	316	13	percent	percent	NOUN
inlawrev-3749	316	14	ofthe	ofthe	NOUN
inlawrev-3749	316	15	cost	cost	NOUN
inlawrev-3749	316	16	ofdepreciable	ofdepreciable	ADJ
inlawrev-3749	316	17	real	real	ADJ
inlawrev-3749	316	18	property	property	NOUN
inlawrev-3749	316	19	provided	provide	VERB
inlawrev-3749	316	20	that	that	SCONJ
inlawrev-3749	316	21	the	the	DET
inlawrev-3749	316	22	property	property	NOUN
inlawrev-3749	316	23	is	be	AUX
inlawrev-3749	316	24	physically	physically	ADV
inlawrev-3749	316	25	located	locate	VERB
inlawrev-3749	316	26	in	in	ADP
inlawrev-3749	316	27	michigan	michigan	PROPN
inlawrev-3749	316	28	.	.	PUNCT
inlawrev-3749	317	1	102	102	NUM
inlawrev-3749	317	2	the	the	DET
inlawrev-3749	317	3	deduction	deduction	NOUN
inlawrev-3749	317	4	for	for	ADP
inlawrev-3749	317	5	tangible	tangible	ADJ
inlawrev-3749	317	6	personal	personal	ADJ
inlawrev-3749	317	7	property	property	NOUN
inlawrev-3749	317	8	,	,	PUNCT
inlawrev-3749	317	9	however	however	ADV
inlawrev-3749	317	10	,	,	PUNCT
inlawrev-3749	317	11	is	be	AUX
inlawrev-3749	317	12	calculated	calculate	VERB
inlawrev-3749	317	13	using	use	VERB
inlawrev-3749	317	14	a	a	DET
inlawrev-3749	317	15	twofactor	twofactor	NOUN
inlawrev-3749	317	16	apportionment	apportionment	NOUN
inlawrev-3749	317	17	formula	formula	NOUN
inlawrev-3749	317	18	based	base	VERB
inlawrev-3749	317	19	on	on	ADP
inlawrev-3749	317	20	the	the	DET
inlawrev-3749	317	21	average	average	NOUN
inlawrev-3749	317	22	of	of	ADP
inlawrev-3749	317	23	payroll	payroll	NOUN
inlawrev-3749	317	24	and	and	CCONJ
inlawrev-3749	317	25	property	property	NOUN
inlawrev-3749	317	26	located	locate	VERB
inlawrev-3749	317	27	in	in	ADP
inlawrev-3749	317	28	michigan	michigan	PROPN
inlawrev-3749	317	29	compared	compare	VERB
inlawrev-3749	317	30	to	to	ADP
inlawrev-3749	317	31	total	total	ADJ
inlawrev-3749	317	32	payroll	payroll	NOUN
inlawrev-3749	317	33	and	and	CCONJ
inlawrev-3749	317	34	property	property	NOUN
inlawrev-3749	317	35	located	locate	VERB
inlawrev-3749	317	36	everywhere	everywhere	ADV
inlawrev-3749	317	37	.	.	PUNCT
inlawrev-3749	318	1	103	103	NUM
inlawrev-3749	318	2	caterpillar	caterpillar	NOUN
inlawrev-3749	318	3	claimed	claim	VERB
inlawrev-3749	318	4	that	that	SCONJ
inlawrev-3749	318	5	the	the	DET
inlawrev-3749	318	6	capital	capital	NOUN
inlawrev-3749	318	7	acquisition	acquisition	NOUN
inlawrev-3749	318	8	deduction	deduction	NOUN
inlawrev-3749	318	9	,	,	PUNCT
inlawrev-3749	318	10	for	for	ADP
inlawrev-3749	318	11	both	both	CCONJ
inlawrev-3749	318	12	real	real	ADJ
inlawrev-3749	318	13	and	and	CCONJ
inlawrev-3749	318	14	tangible	tangible	ADJ
inlawrev-3749	318	15	personal	personal	ADJ
inlawrev-3749	318	16	property	property	NOUN
inlawrev-3749	318	17	,	,	PUNCT
inlawrev-3749	318	18	burdened	burden	VERB
inlawrev-3749	318	19	interstate	interstate	ADJ
inlawrev-3749	318	20	commerce	commerce	NOUN
inlawrev-3749	318	21	and	and	CCONJ
inlawrev-3749	318	22	thus	thus	ADV
inlawrev-3749	318	23	92	92	NUM
inlawrev-3749	318	24	.	.	PUNCT
inlawrev-3749	319	1	i	i	PRON
inlawrev-3749	319	2	d.	d.	PROPN
inlawrev-3749	319	3	at	at	ADP
inlawrev-3749	319	4	747	747	NUM
inlawrev-3749	319	5	.	.	PUNCT
inlawrev-3749	319	6	93	93	NUM
inlawrev-3749	319	7	.	.	PUNCT
inlawrev-3749	320	1	/j	/j	INTJ
inlawrev-3749	320	2	.	.	PUNCT
inlawrev-3749	321	1	at	at	ADP
inlawrev-3749	321	2	748	748	NUM
inlawrev-3749	321	3	.	.	PUNCT
inlawrev-3749	321	4	94	94	NUM
inlawrev-3749	321	5	.	.	PUNCT
inlawrev-3749	322	1	caterpillar	caterpillar	PROPN
inlawrev-3749	322	2	,	,	PUNCT
inlawrev-3749	322	3	inc	inc	PROPN
inlawrev-3749	322	4	.	.	PROPN
inlawrev-3749	323	1	v.	v.	ADP
inlawrev-3749	323	2	dep't	dep't	NOUN
inlawrev-3749	323	3	of	of	ADP
inlawrev-3749	323	4	treasury	treasury	PROPN
inlawrev-3749	323	5	,	,	PUNCT
inlawrev-3749	323	6	488	488	NUM
inlawrev-3749	323	7	n.w.2d	n.w.2d	ADP
inlawrev-3749	323	8	182	182	NUM
inlawrev-3749	323	9	,	,	PUNCT
inlawrev-3749	323	10	194	194	NUM
inlawrev-3749	323	11	(	(	PUNCT
inlawrev-3749	323	12	mich	mich	PROPN
inlawrev-3749	323	13	.	.	PROPN
inlawrev-3749	323	14	1992	1992	NUM
inlawrev-3749	323	15	)	)	PUNCT
inlawrev-3749	323	16	.	.	PUNCT
inlawrev-3749	324	1	95	95	NUM
inlawrev-3749	324	2	.	.	PUNCT
inlawrev-3749	325	1	i	i	PRON
inlawrev-3749	325	2	d	d	PROPN
inlawrev-3749	325	3	96	96	NUM
inlawrev-3749	325	4	.	.	PUNCT
inlawrev-3749	326	1	mat	mat	PROPN
inlawrev-3749	326	2	183	183	NUM
inlawrev-3749	326	3	.	.	PUNCT
inlawrev-3749	327	1	97	97	NUM
inlawrev-3749	327	2	.	.	PUNCT
inlawrev-3749	328	1	i	i	PRON
inlawrev-3749	328	2	d	d	PROPN
inlawrev-3749	328	3	at	at	ADP
inlawrev-3749	328	4	185	185	NUM
inlawrev-3749	328	5	.	.	PUNCT
inlawrev-3749	329	1	98	98	NUM
inlawrev-3749	329	2	.	.	PUNCT
inlawrev-3749	330	1	i	i	PRON
inlawrev-3749	330	2	d.	d.	PROPN
inlawrev-3749	330	3	at	at	ADP
inlawrev-3749	330	4	184	184	NUM
inlawrev-3749	330	5	;	;	PUNCT
inlawrev-3749	330	6	see	see	VERB
inlawrev-3749	330	7	also	also	ADV
inlawrev-3749	330	8	trinova	trinova	PROPN
inlawrev-3749	330	9	corp	corp	PROPN
inlawrev-3749	330	10	.	.	PROPN
inlawrev-3749	330	11	v.	v.	PROPN
inlawrev-3749	330	12	mich	mich	PROPN
inlawrev-3749	330	13	.	.	PUNCT
inlawrev-3749	331	1	dep't	dep't	PROPN
inlawrev-3749	331	2	oftreasury	oftreasury	NOUN
inlawrev-3749	331	3	,	,	PUNCT
inlawrev-3749	331	4	498	498	NUM
inlawrev-3749	331	5	u.s	u.s	PROPN
inlawrev-3749	331	6	.	.	PROPN
inlawrev-3749	331	7	358	358	NUM
inlawrev-3749	331	8	,	,	PUNCT
inlawrev-3749	331	9	387	387	NUM
inlawrev-3749	331	10	(	(	PUNCT
inlawrev-3749	331	11	1991	1991	NUM
inlawrev-3749	331	12	)	)	PUNCT
inlawrev-3749	331	13	(	(	PUNCT
inlawrev-3749	331	14	holding	hold	VERB
inlawrev-3749	331	15	the	the	DET
inlawrev-3749	331	16	three	three	NUM
inlawrev-3749	331	17	-	-	PUNCT
inlawrev-3749	331	18	factor	factor	NOUN
inlawrev-3749	331	19	apportionment	apportionment	NOUN
inlawrev-3749	331	20	formula	formula	NOUN
inlawrev-3749	331	21	as	as	SCONJ
inlawrev-3749	331	22	applied	apply	VERB
inlawrev-3749	331	23	to	to	ADP
inlawrev-3749	331	24	the	the	DET
inlawrev-3749	331	25	sbt	sbt	PROPN
inlawrev-3749	331	26	did	do	AUX
inlawrev-3749	331	27	not	not	PART
inlawrev-3749	331	28	violate	violate	VERB
inlawrev-3749	331	29	the	the	DET
inlawrev-3749	331	30	constitution	constitution	NOUN
inlawrev-3749	331	31	)	)	PUNCT
inlawrev-3749	331	32	.	.	PUNCT
inlawrev-3749	332	1	99	99	NUM
inlawrev-3749	332	2	.	.	PUNCT
inlawrev-3749	332	3	trinova	trinova	PROPN
inlawrev-3749	332	4	corp	corp	PROPN
inlawrev-3749	332	5	.	.	PROPN
inlawrev-3749	332	6	,	,	PUNCT
inlawrev-3749	332	7	498	498	NUM
inlawrev-3749	333	1	u.s	u.s	PROPN
inlawrev-3749	333	2	.	.	PROPN
inlawrev-3749	333	3	at	at	ADP
inlawrev-3749	333	4	367	367	NUM
inlawrev-3749	333	5	-	-	SYM
inlawrev-3749	333	6	68	68	NUM
inlawrev-3749	333	7	.	.	NOUN
inlawrev-3749	333	8	1	1	NUM
inlawrev-3749	333	9	00	00	NUM
inlawrev-3749	333	10	.	.	PUNCT
inlawrev-3749	334	1	caterpillar	caterpillar	NOUN
inlawrev-3749	334	2	,	,	PUNCT
inlawrev-3749	334	3	488	488	NUM
inlawrev-3749	334	4	n.w.2d	n.w.2d	NOUN
inlawrev-3749	334	5	at	at	ADP
inlawrev-3749	334	6	1	1	NUM
inlawrev-3749	334	7	85	85	NUM
inlawrev-3749	334	8	-	-	SYM
inlawrev-3749	334	9	86	86	NUM
inlawrev-3749	334	10	.	.	PUNCT
inlawrev-3749	335	1	101	101	NUM
inlawrev-3749	335	2	.	.	PUNCT
inlawrev-3749	335	3	mat	mat	PROPN
inlawrev-3749	335	4	186	186	NUM
inlawrev-3749	335	5	.	.	PUNCT
inlawrev-3749	336	1	102	102	NUM
inlawrev-3749	336	2	.	.	X
inlawrev-3749	336	3	mat	mat	PROPN
inlawrev-3749	336	4	187	187	NUM
inlawrev-3749	336	5	.	.	NOUN
inlawrev-3749	336	6	103	103	NUM
inlawrev-3749	336	7	.	.	PUNCT
inlawrev-3749	337	1	mat	mat	NOUN
inlawrev-3749	337	2	186	186	NUM
inlawrev-3749	337	3	-	-	SYM
inlawrev-3749	337	4	87	87	NUM
inlawrev-3749	337	5	.	.	PUNCT
inlawrev-3749	338	1	188	188	NUM
inlawrev-3749	338	2	indiana	indiana	PROPN
inlawrev-3749	338	3	law	law	PROPN
inlawrev-3749	338	4	review	review	NOUN
inlawrev-3749	338	5	[	[	X
inlawrev-3749	338	6	vol	vol	NOUN
inlawrev-3749	338	7	.	.	PUNCT
inlawrev-3749	338	8	39:177	39:177	NUM
inlawrev-3749	338	9	violated	violate	VERB
inlawrev-3749	338	10	the	the	DET
inlawrev-3749	338	11	commerce	commerce	NOUN
inlawrev-3749	338	12	clause	clause	NOUN
inlawrev-3749	338	13	of	of	ADP
inlawrev-3749	338	14	the	the	DET
inlawrev-3749	338	15	constitution	constitution	NOUN
inlawrev-3749	338	16	.	.	PUNCT
inlawrev-3749	339	1	104	104	NUM
inlawrev-3749	340	1	a	a	DET
inlawrev-3749	340	2	majority	majority	NOUN
inlawrev-3749	340	3	ofthe	ofthe	NOUN
inlawrev-3749	340	4	michigan	michigan	PROPN
inlawrev-3749	340	5	supreme	supreme	PROPN
inlawrev-3749	340	6	court	court	PROPN
inlawrev-3749	340	7	concluded	conclude	VERB
inlawrev-3749	340	8	that	that	SCONJ
inlawrev-3749	340	9	the	the	DET
inlawrev-3749	340	10	enactment	enactment	NOUN
inlawrev-3749	340	11	of	of	ADP
inlawrev-3749	340	12	the	the	DET
inlawrev-3749	340	13	capital	capital	NOUN
inlawrev-3749	340	14	acquisition	acquisition	NOUN
inlawrev-3749	340	15	deduction	deduction	NOUN
inlawrev-3749	340	16	was	be	AUX
inlawrev-3749	340	17	neither	neither	CCONJ
inlawrev-3749	340	18	for	for	ADP
inlawrev-3749	340	19	a	a	DET
inlawrev-3749	340	20	discriminatory	discriminatory	ADJ
inlawrev-3749	340	21	purpose	purpose	NOUN
inlawrev-3749	340	22	,	,	PUNCT
inlawrev-3749	340	23	105	105	NUM
inlawrev-3749	340	24	nor	nor	CCONJ
inlawrev-3749	340	25	did	do	AUX
inlawrev-3749	340	26	the	the	DET
inlawrev-3749	340	27	capital	capital	NOUN
inlawrev-3749	340	28	acquisition	acquisition	NOUN
inlawrev-3749	340	29	deduction	deduction	NOUN
inlawrev-3749	340	30	have	have	VERB
inlawrev-3749	340	31	a	a	DET
inlawrev-3749	340	32	discriminatory	discriminatory	ADJ
inlawrev-3749	340	33	effect	effect	NOUN
inlawrev-3749	340	34	.	.	PUNCT
inlawrev-3749	341	1	106	106	NUM
inlawrev-3749	342	1	the	the	DET
inlawrev-3749	342	2	court	court	NOUN
inlawrev-3749	342	3	determined	determine	VERB
inlawrev-3749	342	4	the	the	DET
inlawrev-3749	342	5	two	two	NUM
inlawrev-3749	342	6	-	-	PUNCT
inlawrev-3749	342	7	factor	factor	NOUN
inlawrev-3749	342	8	formula	formula	NOUN
inlawrev-3749	342	9	utilizing	utilize	VERB
inlawrev-3749	342	10	only	only	ADV
inlawrev-3749	342	11	payroll	payroll	NOUN
inlawrev-3749	342	12	and	and	CCONJ
inlawrev-3749	342	13	property	property	NOUN
inlawrev-3749	342	14	for	for	ADP
inlawrev-3749	342	15	the	the	DET
inlawrev-3749	342	16	deduction	deduction	NOUN
inlawrev-3749	342	17	related	relate	VERB
inlawrev-3749	342	18	to	to	ADP
inlawrev-3749	342	19	the	the	DET
inlawrev-3749	342	20	acquisition	acquisition	NOUN
inlawrev-3749	342	21	of	of	ADP
inlawrev-3749	342	22	tangible	tangible	ADJ
inlawrev-3749	342	23	personal	personal	ADJ
inlawrev-3749	342	24	property	property	NOUN
inlawrev-3749	342	25	was	be	AUX
inlawrev-3749	342	26	fair	fair	ADJ
inlawrev-3749	342	27	,	,	PUNCT
inlawrev-3749	342	28	as	as	SCONJ
inlawrev-3749	342	29	a	a	DET
inlawrev-3749	342	30	company	company	NOUN
inlawrev-3749	342	31	's	's	PART
inlawrev-3749	342	32	acquisition	acquisition	NOUN
inlawrev-3749	342	33	ofcapital	ofcapital	NOUN
inlawrev-3749	342	34	is	be	AUX
inlawrev-3749	342	35	most	most	ADV
inlawrev-3749	342	36	likely	likely	ADJ
inlawrev-3749	342	37	to	to	PART
inlawrev-3749	342	38	be	be	AUX
inlawrev-3749	342	39	located	locate	VERB
inlawrev-3749	342	40	where	where	SCONJ
inlawrev-3749	342	41	a	a	DET
inlawrev-3749	342	42	company	company	NOUN
inlawrev-3749	342	43	's	's	PART
inlawrev-3749	342	44	property	property	NOUN
inlawrev-3749	342	45	and	and	CCONJ
inlawrev-3749	342	46	employees	employee	NOUN
inlawrev-3749	342	47	are	be	AUX
inlawrev-3749	342	48	located	locate	VERB
inlawrev-3749	342	49	.	.	PUNCT
inlawrev-3749	343	1	107	107	NUM
inlawrev-3749	343	2	similarly	similarly	ADV
inlawrev-3749	343	3	,	,	PUNCT
inlawrev-3749	343	4	a	a	DET
inlawrev-3749	343	5	deduction	deduction	NOUN
inlawrev-3749	343	6	ofthe	ofthe	NOUN
inlawrev-3749	343	7	cost	cost	NOUN
inlawrev-3749	343	8	of	of	ADP
inlawrev-3749	343	9	real	real	ADJ
inlawrev-3749	343	10	property	property	NOUN
inlawrev-3749	343	11	located	locate	VERB
inlawrev-3749	343	12	in	in	ADP
inlawrev-3749	343	13	michigan	michigan	PROPN
inlawrev-3749	343	14	was	be	AUX
inlawrev-3749	343	15	determined	determine	VERB
inlawrev-3749	343	16	to	to	PART
inlawrev-3749	343	17	"	"	PUNCT
inlawrev-3749	343	18	reasonably	reasonably	ADV
inlawrev-3749	343	19	reflectf	reflectf	ADJ
inlawrev-3749	343	20	]	]	PUNCT
inlawrev-3749	343	21	capital	capital	NOUN
inlawrev-3749	343	22	acquisitions	acquisition	NOUN
inlawrev-3749	343	23	related	relate	VERB
inlawrev-3749	343	24	to	to	ADP
inlawrev-3749	343	25	michigan	michigan	PROPN
inlawrev-3749	343	26	business	business	NOUN
inlawrev-3749	343	27	activity	activity	NOUN
inlawrev-3749	343	28	.	.	PUNCT
inlawrev-3749	343	29	"	"	PUNCT
inlawrev-3749	344	1	108	108	NUM
inlawrev-3749	344	2	both	both	DET
inlawrev-3749	344	3	chief	chief	ADJ
inlawrev-3749	344	4	justice	justice	NOUN
inlawrev-3749	344	5	cavanagh109	cavanagh109	PROPN
inlawrev-3749	344	6	and	and	CCONJ
inlawrev-3749	344	7	justice	justice	NOUN
inlawrev-3749	344	8	brickley	brickley	ADJ
inlawrev-3749	344	9	1	1	NUM
inlawrev-3749	344	10	10	10	NUM
inlawrev-3749	344	11	dissented	dissent	VERB
inlawrev-3749	344	12	,	,	PUNCT
inlawrev-3749	344	13	claiming	claim	VERB
inlawrev-3749	344	14	that	that	SCONJ
inlawrev-3749	344	15	the	the	DET
inlawrev-3749	344	16	deduction	deduction	NOUN
inlawrev-3749	344	17	related	relate	VERB
inlawrev-3749	344	18	to	to	ADP
inlawrev-3749	344	19	tangible	tangible	ADJ
inlawrev-3749	344	20	personal	personal	ADJ
inlawrev-3749	344	21	property	property	NOUN
inlawrev-3749	344	22	burdened	burden	VERB
inlawrev-3749	344	23	interstate	interstate	PROPN
inlawrev-3749	344	24	commerce	commerce	PROPN
inlawrev-3749	344	25	.	.	PUNCT
inlawrev-3749	345	1	justice	justice	PROPN
inlawrev-3749	345	2	brickley	brickley	PROPN
inlawrev-3749	345	3	,	,	PUNCT
inlawrev-3749	345	4	however	however	ADV
inlawrev-3749	345	5	,	,	PUNCT
inlawrev-3749	345	6	disagreed	disagree	VERB
inlawrev-3749	345	7	111	111	NUM
inlawrev-3749	345	8	with	with	ADP
inlawrev-3749	345	9	justice	justice	PROPN
inlawrev-3749	345	10	cavanagh	cavanagh	PROPN
inlawrev-3749	345	11	who	who	PRON
inlawrev-3749	345	12	concluded	conclude	VERB
inlawrev-3749	345	13	that	that	SCONJ
inlawrev-3749	345	14	the	the	DET
inlawrev-3749	345	15	deduction	deduction	NOUN
inlawrev-3749	345	16	for	for	ADP
inlawrev-3749	345	17	the	the	DET
inlawrev-3749	345	18	acquisition	acquisition	NOUN
inlawrev-3749	345	19	ofreal	ofreal	ADJ
inlawrev-3749	345	20	property	property	NOUN
inlawrev-3749	345	21	located	locate	VERB
inlawrev-3749	345	22	in	in	ADP
inlawrev-3749	345	23	michigan	michigan	PROPN
inlawrev-3749	345	24	also	also	ADV
inlawrev-3749	345	25	discriminated	discriminate	VERB
inlawrev-3749	345	26	against	against	ADP
inlawrev-3749	345	27	interstate	interstate	ADJ
inlawrev-3749	345	28	commerce	commerce	NOUN
inlawrev-3749	345	29	.	.	PUNCT
inlawrev-3749	346	1	112	112	NUM
inlawrev-3749	346	2	unlike	unlike	ADP
inlawrev-3749	346	3	the	the	DET
inlawrev-3749	346	4	court	court	NOUN
inlawrev-3749	346	5	majority	majority	NOUN
inlawrev-3749	346	6	,	,	PUNCT
inlawrev-3749	346	7	both	both	DET
inlawrev-3749	346	8	dissenting	dissent	VERB
inlawrev-3749	346	9	judges	judge	NOUN
inlawrev-3749	346	10	provided	provide	VERB
inlawrev-3749	346	11	a	a	DET
inlawrev-3749	346	12	detailed	detailed	ADJ
inlawrev-3749	346	13	explanation	explanation	NOUN
inlawrev-3749	346	14	comparing	compare	VERB
inlawrev-3749	346	15	michigan	michigan	PROPN
inlawrev-3749	346	16	's	's	PART
inlawrev-3749	346	17	capital	capital	NOUN
inlawrev-3749	346	18	acquisition	acquisition	NOUN
inlawrev-3749	346	19	deduction	deduction	NOUN
inlawrev-3749	346	20	to	to	ADP
inlawrev-3749	346	21	previous	previous	ADJ
inlawrev-3749	346	22	supreme	supreme	PROPN
inlawrev-3749	346	23	court	court	PROPN
inlawrev-3749	346	24	commerce	commerce	PROPN
inlawrev-3749	346	25	clause	clause	NOUN
inlawrev-3749	346	26	precedent	precedent	NOUN
inlawrev-3749	346	27	,	,	PUNCT
inlawrev-3749	346	28	yet	yet	ADV
inlawrev-3749	346	29	reached	reach	VERB
inlawrev-3749	346	30	different	different	ADJ
inlawrev-3749	346	31	conclusions	conclusion	NOUN
inlawrev-3749	346	32	.	.	PUNCT
inlawrev-3749	347	1	both	both	DET
inlawrev-3749	347	2	dissentingjustices	dissentingjustice	NOUN
inlawrev-3749	347	3	compared	compare	VERB
inlawrev-3749	347	4	the	the	DET
inlawrev-3749	347	5	personal	personal	ADJ
inlawrev-3749	347	6	property	property	NOUN
inlawrev-3749	347	7	deduction	deduction	NOUN
inlawrev-3749	347	8	to	to	ADP
inlawrev-3749	347	9	the	the	DET
inlawrev-3749	347	10	tax	tax	NOUN
inlawrev-3749	347	11	credit	credit	NOUN
inlawrev-3749	347	12	on	on	ADP
inlawrev-3749	347	13	exports	export	NOUN
inlawrev-3749	347	14	disallowed	disallow	VERB
inlawrev-3749	347	15	by	by	ADP
inlawrev-3749	347	16	the	the	DET
inlawrev-3749	347	17	court	court	NOUN
inlawrev-3749	347	18	in	in	ADP
inlawrev-3749	347	19	westinghouse	westinghouse	PROPN
inlawrev-3749	347	20	electric	electric	PROPN
inlawrev-3749	347	21	corp	corp	PROPN
inlawrev-3749	347	22	.	.	PROPN
inlawrev-3749	347	23	113	113	NUM
inlawrev-3749	347	24	in	in	ADP
inlawrev-3749	347	25	westinghouse	westinghouse	PROPN
inlawrev-3749	347	26	,	,	PUNCT
inlawrev-3749	347	27	the	the	DET
inlawrev-3749	347	28	credit	credit	NOUN
inlawrev-3749	347	29	was	be	AUX
inlawrev-3749	347	30	designed	design	VERB
inlawrev-3749	347	31	to	to	PART
inlawrev-3749	347	32	increase	increase	VERB
inlawrev-3749	347	33	as	as	SCONJ
inlawrev-3749	347	34	new	new	PROPN
inlawrev-3749	347	35	york	york	PROPN
inlawrev-3749	347	36	's	's	PART
inlawrev-3749	347	37	share	share	NOUN
inlawrev-3749	347	38	of	of	ADP
inlawrev-3749	347	39	the	the	DET
inlawrev-3749	347	40	export	export	NOUN
inlawrev-3749	347	41	activity	activity	NOUN
inlawrev-3749	347	42	increased	increase	VERB
inlawrev-3749	347	43	and	and	CCONJ
inlawrev-3749	347	44	to	to	PART
inlawrev-3749	347	45	decrease	decrease	VERB
inlawrev-3749	347	46	as	as	SCONJ
inlawrev-3749	347	47	other	other	ADJ
inlawrev-3749	347	48	states	state	NOUN
inlawrev-3749	347	49	'	'	PART
inlawrev-3749	347	50	export	export	NOUN
inlawrev-3749	347	51	activity	activity	NOUN
inlawrev-3749	347	52	increased	increase	VERB
inlawrev-3749	347	53	.	.	PUNCT
inlawrev-3749	348	1	*	*	PUNCT
inlawrev-3749	348	2	14	14	NUM
inlawrev-3749	348	3	justice	justice	NOUN
inlawrev-3749	348	4	brickley	brickley	PROPN
inlawrev-3749	348	5	noted	note	VERB
inlawrev-3749	348	6	that	that	SCONJ
inlawrev-3749	348	7	there	there	PRON
inlawrev-3749	348	8	was	be	VERB
inlawrev-3749	348	9	a	a	DET
inlawrev-3749	348	10	clear	clear	ADV
inlawrev-3749	348	11	-	-	PUNCT
inlawrev-3749	348	12	cut	cut	ADJ
inlawrev-3749	348	13	rule	rule	NOUN
inlawrev-3749	348	14	emerging	emerge	VERB
inlawrev-3749	348	15	from	from	ADP
inlawrev-3749	348	16	westinghouse	westinghouse	NOUN
inlawrev-3749	348	17	:	:	PUNCT
inlawrev-3749	348	18	"	"	PUNCT
inlawrev-3749	348	19	basing	base	VERB
inlawrev-3749	348	20	a	a	DET
inlawrev-3749	348	21	deduction	deduction	NOUN
inlawrev-3749	348	22	on	on	ADP
inlawrev-3749	348	23	a	a	DET
inlawrev-3749	348	24	change	change	NOUN
inlawrev-3749	348	25	in	in	ADP
inlawrev-3749	348	26	a	a	DET
inlawrev-3749	348	27	subset	subset	NOUN
inlawrev-3749	348	28	of	of	ADP
inlawrev-3749	348	29	a	a	DET
inlawrev-3749	348	30	company	company	NOUN
inlawrev-3749	348	31	's	's	PART
inlawrev-3749	348	32	instate	instate	ADJ
inlawrev-3749	348	33	activity	activity	NOUN
inlawrev-3749	348	34	relative	relative	ADJ
inlawrev-3749	348	35	to	to	ADP
inlawrev-3749	348	36	its	its	PRON
inlawrev-3749	348	37	total	total	ADJ
inlawrev-3749	348	38	activity	activity	NOUN
inlawrev-3749	348	39	is	be	AUX
inlawrev-3749	348	40	unconstitutional	unconstitutional	ADJ
inlawrev-3749	348	41	.	.	PUNCT
inlawrev-3749	348	42	"	"	PUNCT
inlawrev-3749	349	1	115	115	NUM
inlawrev-3749	349	2	by	by	ADP
inlawrev-3749	349	3	basing	base	VERB
inlawrev-3749	349	4	the	the	DET
inlawrev-3749	349	5	personal	personal	ADJ
inlawrev-3749	349	6	property	property	NOUN
inlawrev-3749	349	7	acquisition	acquisition	NOUN
inlawrev-3749	349	8	deduction	deduction	NOUN
inlawrev-3749	349	9	on	on	ADP
inlawrev-3749	349	10	only	only	ADV
inlawrev-3749	349	11	two	two	NUM
inlawrev-3749	349	12	of	of	ADP
inlawrev-3749	349	13	the	the	DET
inlawrev-3749	349	14	factors	factor	NOUN
inlawrev-3749	349	15	,	,	PUNCT
inlawrev-3749	349	16	payroll	payroll	NOUN
inlawrev-3749	349	17	and	and	CCONJ
inlawrev-3749	349	18	property	property	NOUN
inlawrev-3749	349	19	,	,	PUNCT
inlawrev-3749	349	20	rather	rather	ADV
inlawrev-3749	349	21	than	than	ADP
inlawrev-3749	349	22	the	the	DET
inlawrev-3749	349	23	three	three	NUM
inlawrev-3749	349	24	factors	factor	NOUN
inlawrev-3749	349	25	used	use	VERB
inlawrev-3749	349	26	to	to	PART
inlawrev-3749	349	27	calculate	calculate	VERB
inlawrev-3749	349	28	the	the	DET
inlawrev-3749	349	29	apportioned	apportion	VERB
inlawrev-3749	349	30	tax	tax	NOUN
inlawrev-3749	349	31	base	base	NOUN
inlawrev-3749	349	32	,	,	PUNCT
inlawrev-3749	349	33	the	the	DET
inlawrev-3749	349	34	capital	capital	NOUN
inlawrev-3749	349	35	acquisition	acquisition	NOUN
inlawrev-3749	349	36	deduction	deduction	NOUN
inlawrev-3749	349	37	is	be	AUX
inlawrev-3749	349	38	available	available	ADJ
inlawrev-3749	349	39	on	on	ADP
inlawrev-3749	349	40	different	different	ADJ
inlawrev-3749	349	41	,	,	PUNCT
inlawrev-3749	349	42	less	less	ADV
inlawrev-3749	349	43	favorable	favorable	ADJ
inlawrev-3749	349	44	,	,	PUNCT
inlawrev-3749	349	45	terms	term	NOUN
inlawrev-3749	349	46	to	to	ADP
inlawrev-3749	349	47	companies	company	NOUN
inlawrev-3749	349	48	depending	depend	VERB
inlawrev-3749	349	49	on	on	ADP
inlawrev-3749	349	50	the	the	DET
inlawrev-3749	349	51	amount	amount	NOUN
inlawrev-3749	349	52	of	of	ADP
inlawrev-3749	349	53	their	their	PRON
inlawrev-3749	349	54	interstate	interstate	ADJ
inlawrev-3749	349	55	activities	activity	NOUN
inlawrev-3749	349	56	,	,	PUNCT
inlawrev-3749	349	57	116	116	NUM
inlawrev-3749	349	58	resulting	result	VERB
inlawrev-3749	349	59	in	in	ADP
inlawrev-3749	349	60	the	the	DET
inlawrev-3749	349	61	effect	effect	NOUN
inlawrev-3749	349	62	condemned	condemn	VERB
inlawrev-3749	349	63	in	in	ADP
inlawrev-3749	349	64	westinghouse	westinghouse	PROPN
inlawrev-3749	349	65	electric	electric	PROPN
inlawrev-3749	349	66	corp	corp	PROPN
inlawrev-3749	349	67	.	.	PROPN
inlawrev-3749	349	68	ni	ni	PROPN
inlawrev-3749	349	69	justice	justice	PROPN
inlawrev-3749	349	70	brickley	brickley	PROPN
inlawrev-3749	349	71	,	,	PUNCT
inlawrev-3749	349	72	however	however	ADV
inlawrev-3749	349	73	,	,	PUNCT
inlawrev-3749	349	74	went	go	VERB
inlawrev-3749	349	75	on	on	ADP
inlawrev-3749	349	76	to	to	ADP
inlawrev-3749	349	77	state	state	NOUN
inlawrev-3749	349	78	that	that	SCONJ
inlawrev-3749	349	79	"	"	PUNCT
inlawrev-3749	349	80	a	a	DET
inlawrev-3749	349	81	deduction	deduction	NOUN
inlawrev-3749	349	82	apportioned	apportion	VERB
inlawrev-3749	349	83	with	with	ADP
inlawrev-3749	349	84	the	the	DET
inlawrev-3749	349	85	same	same	ADJ
inlawrev-3749	349	86	formula	formula	NOUN
inlawrev-3749	349	87	104	104	NUM
inlawrev-3749	349	88	.	.	PUNCT
inlawrev-3749	349	89	mat	mat	PROPN
inlawrev-3749	349	90	183	183	NUM
inlawrev-3749	349	91	.	.	PUNCT
inlawrev-3749	350	1	105	105	NUM
inlawrev-3749	350	2	.	.	PUNCT
inlawrev-3749	351	1	i	i	PRON
inlawrev-3749	351	2	d.	d.	PROPN
inlawrev-3749	351	3	at	at	ADP
inlawrev-3749	351	4	192	192	NUM
inlawrev-3749	351	5	.	.	PUNCT
inlawrev-3749	352	1	106	106	NUM
inlawrev-3749	352	2	.	.	PUNCT
inlawrev-3749	352	3	mat	mat	PROPN
inlawrev-3749	353	1	194	194	NUM
inlawrev-3749	353	2	.	.	PUNCT
inlawrev-3749	354	1	107	107	NUM
inlawrev-3749	354	2	.	.	PUNCT
inlawrev-3749	354	3	mat	mat	PROPN
inlawrev-3749	354	4	190	190	NUM
inlawrev-3749	354	5	.	.	PUNCT
inlawrev-3749	354	6	108	108	NUM
inlawrev-3749	354	7	.	.	PUNCT
inlawrev-3749	354	8	mat	mat	PROPN
inlawrev-3749	354	9	191	191	NUM
inlawrev-3749	354	10	.	.	PUNCT
inlawrev-3749	355	1	109	109	NUM
inlawrev-3749	355	2	.	.	PUNCT
inlawrev-3749	356	1	i	i	PRON
inlawrev-3749	356	2	d.	d.	PROPN
inlawrev-3749	356	3	at	at	ADP
inlawrev-3749	356	4	207	207	NUM
inlawrev-3749	356	5	(	(	PUNCT
inlawrev-3749	356	6	cavanagh	cavanagh	PROPN
inlawrev-3749	356	7	,	,	PUNCT
inlawrev-3749	356	8	c.j	c.j	PROPN
inlawrev-3749	356	9	.	.	PROPN
inlawrev-3749	356	10	,	,	PUNCT
inlawrev-3749	356	11	dissenting	dissent	VERB
inlawrev-3749	356	12	)	)	PUNCT
inlawrev-3749	356	13	.	.	PUNCT
inlawrev-3749	357	1	110	110	NUM
inlawrev-3749	357	2	.	.	PUNCT
inlawrev-3749	358	1	i	i	PRON
inlawrev-3749	358	2	d.	d.	PROPN
inlawrev-3749	358	3	at	at	ADP
inlawrev-3749	358	4	2	2	NUM
inlawrev-3749	358	5	1	1	NUM
inlawrev-3749	358	6	6	6	NUM
inlawrev-3749	358	7	(	(	PUNCT
inlawrev-3749	358	8	brickley	brickley	ADJ
inlawrev-3749	358	9	,	,	PUNCT
inlawrev-3749	358	10	j.	j.	PROPN
inlawrev-3749	358	11	,	,	PUNCT
inlawrev-3749	358	12	dissenting	dissent	VERB
inlawrev-3749	358	13	in	in	ADP
inlawrev-3749	358	14	part	part	NOUN
inlawrev-3749	358	15	)	)	PUNCT
inlawrev-3749	358	16	.	.	PUNCT
inlawrev-3749	359	1	111	111	NUM
inlawrev-3749	359	2	.	.	PUNCT
inlawrev-3749	359	3	mat	mat	PROPN
inlawrev-3749	359	4	219	219	NUM
inlawrev-3749	359	5	.	.	PUNCT
inlawrev-3749	360	1	112	112	NUM
inlawrev-3749	360	2	.	.	PUNCT
inlawrev-3749	361	1	i	i	PRON
inlawrev-3749	361	2	d.	d.	PROPN
inlawrev-3749	361	3	at	at	ADP
inlawrev-3749	361	4	208	208	NUM
inlawrev-3749	361	5	(	(	PUNCT
inlawrev-3749	361	6	cavanagh	cavanagh	PROPN
inlawrev-3749	361	7	,	,	PUNCT
inlawrev-3749	361	8	c.j	c.j	PROPN
inlawrev-3749	361	9	.	.	PROPN
inlawrev-3749	361	10	,	,	PUNCT
inlawrev-3749	361	11	dissenting	dissent	VERB
inlawrev-3749	361	12	)	)	PUNCT
inlawrev-3749	361	13	.	.	PUNCT
inlawrev-3749	362	1	113	113	NUM
inlawrev-3749	362	2	.	.	PUNCT
inlawrev-3749	363	1	i	i	PRON
inlawrev-3749	363	2	d.	d.	PROPN
inlawrev-3749	363	3	at	at	ADP
inlawrev-3749	363	4	200	200	NUM
inlawrev-3749	363	5	-	-	SYM
inlawrev-3749	363	6	0	0	NUM
inlawrev-3749	363	7	1	1	NUM
inlawrev-3749	363	8	;	;	PUNCT
inlawrev-3749	363	9	i	i	PRON
inlawrev-3749	363	10	d.	d.	PROPN
inlawrev-3749	363	11	at	at	ADP
inlawrev-3749	363	12	2	2	NUM
inlawrev-3749	363	13	1	1	NUM
inlawrev-3749	363	14	61	61	NUM
inlawrev-3749	363	15	7	7	NUM
inlawrev-3749	363	16	(	(	PUNCT
inlawrev-3749	363	17	brickley	brickley	ADJ
inlawrev-3749	363	18	,	,	PUNCT
inlawrev-3749	363	19	j.	j.	PROPN
inlawrev-3749	363	20	,	,	PUNCT
inlawrev-3749	363	21	dissenting	dissent	VERB
inlawrev-3749	363	22	in	in	ADP
inlawrev-3749	363	23	part	part	NOUN
inlawrev-3749	363	24	)	)	PUNCT
inlawrev-3749	363	25	.	.	PUNCT
inlawrev-3749	364	1	1	1	NUM
inlawrev-3749	364	2	14	14	NUM
inlawrev-3749	364	3	.	.	PUNCT
inlawrev-3749	365	1	westinghouse	westinghouse	PROPN
inlawrev-3749	365	2	elec	elec	PROPN
inlawrev-3749	365	3	.	.	PROPN
inlawrev-3749	365	4	corp	corp	PROPN
inlawrev-3749	365	5	.	.	PROPN
inlawrev-3749	366	1	v.	v.	ADP
inlawrev-3749	366	2	tully	tully	ADV
inlawrev-3749	366	3	,	,	PUNCT
inlawrev-3749	366	4	466	466	NUM
inlawrev-3749	366	5	u.s	u.s	PROPN
inlawrev-3749	366	6	.	.	PROPN
inlawrev-3749	366	7	388	388	NUM
inlawrev-3749	366	8	,	,	PUNCT
inlawrev-3749	366	9	401	401	NUM
inlawrev-3749	366	10	n.9	n.9	NOUN
inlawrev-3749	366	11	(	(	PUNCT
inlawrev-3749	366	12	1984	1984	NUM
inlawrev-3749	366	13	)	)	PUNCT
inlawrev-3749	366	14	.	.	PUNCT
inlawrev-3749	367	1	1	1	NUM
inlawrev-3749	367	2	15	15	NUM
inlawrev-3749	367	3	.	.	PUNCT
inlawrev-3749	368	1	caterpillar	caterpillar	NOUN
inlawrev-3749	368	2	,	,	PUNCT
inlawrev-3749	368	3	488	488	NUM
inlawrev-3749	368	4	n.w.2d	n.w.2d	NOUN
inlawrev-3749	368	5	at	at	ADP
inlawrev-3749	368	6	216	216	NUM
inlawrev-3749	368	7	(	(	PUNCT
inlawrev-3749	368	8	brickley	brickley	ADJ
inlawrev-3749	368	9	,	,	PUNCT
inlawrev-3749	368	10	j.	j.	PROPN
inlawrev-3749	368	11	,	,	PUNCT
inlawrev-3749	368	12	dissenting	dissent	VERB
inlawrev-3749	368	13	in	in	ADP
inlawrev-3749	368	14	part	part	NOUN
inlawrev-3749	368	15	)	)	PUNCT
inlawrev-3749	368	16	.	.	PUNCT
inlawrev-3749	369	1	116	116	NUM
inlawrev-3749	369	2	.	.	PUNCT
inlawrev-3749	369	3	mat	mat	NOUN
inlawrev-3749	369	4	217	217	NUM
inlawrev-3749	369	5	.	.	PUNCT
inlawrev-3749	370	1	117	117	NUM
inlawrev-3749	370	2	.	.	PUNCT
inlawrev-3749	371	1	mat216n.6	mat216n.6	PROPN
inlawrev-3749	371	2	.	.	NOUN
inlawrev-3749	371	3	2005	2005	NUM
inlawrev-3749	371	4	]	]	PUNCT
inlawrev-3749	371	5	the	the	DET
inlawrev-3749	371	6	dormant	dormant	PROPN
inlawrev-3749	371	7	commerce	commerce	PROPN
inlawrev-3749	371	8	clause	clause	NOUN
inlawrev-3749	371	9	1	1	NUM
inlawrev-3749	371	10	89	89	NUM
inlawrev-3749	371	11	as	as	ADP
inlawrev-3749	371	12	multistate	multistate	NOUN
inlawrev-3749	371	13	activity	activity	NOUN
inlawrev-3749	371	14	generally	generally	ADV
inlawrev-3749	371	15	would	would	AUX
inlawrev-3749	371	16	reflect	reflect	VERB
inlawrev-3749	371	17	the	the	DET
inlawrev-3749	371	18	change	change	NOUN
inlawrev-3749	371	19	in	in	ADP
inlawrev-3749	371	20	the	the	DET
inlawrev-3749	371	21	entire	entire	ADJ
inlawrev-3749	371	22	activity	activity	NOUN
inlawrev-3749	371	23	in	in	ADP
inlawrev-3749	371	24	michigan	michigan	PROPN
inlawrev-3749	371	25	.	.	PUNCT
inlawrev-3749	371	26	.	.	PUNCT
inlawrev-3749	371	27	.	.	PUNCT
inlawrev-3749	372	1	[	[	X
inlawrev-3749	372	2	and	and	CCONJ
inlawrev-3749	372	3	]	]	X
inlawrev-3749	372	4	would	would	AUX
inlawrev-3749	372	5	likely	likely	ADV
inlawrev-3749	372	6	be	be	AUX
inlawrev-3749	372	7	constitutional	constitutional	ADJ
inlawrev-3749	372	8	.	.	PUNCT
inlawrev-3749	372	9	"	"	PUNCT
inlawrev-3749	373	1	118	118	NUM
inlawrev-3749	373	2	unlike	unlike	ADP
inlawrev-3749	373	3	justice	justice	NOUN
inlawrev-3749	373	4	brickley	brickley	ADJ
inlawrev-3749	373	5	,	,	PUNCT
inlawrev-3749	373	6	chiefjustice	chiefjustice	PROPN
inlawrev-3749	373	7	cavanagh	cavanagh	PROPN
inlawrev-3749	373	8	disagreed	disagree	VERB
inlawrev-3749	373	9	with	with	ADP
inlawrev-3749	373	10	the	the	DET
inlawrev-3749	373	11	majority	majority	NOUN
inlawrev-3749	373	12	and	and	CCONJ
inlawrev-3749	373	13	concluded	conclude	VERB
inlawrev-3749	373	14	that	that	SCONJ
inlawrev-3749	373	15	the	the	DET
inlawrev-3749	373	16	capital	capital	NOUN
inlawrev-3749	373	17	acquisition	acquisition	NOUN
inlawrev-3749	373	18	deduction	deduction	NOUN
inlawrev-3749	373	19	for	for	ADP
inlawrev-3749	373	20	the	the	DET
inlawrev-3749	373	21	cost	cost	NOUN
inlawrev-3749	373	22	of	of	ADP
inlawrev-3749	373	23	depreciable	depreciable	ADJ
inlawrev-3749	373	24	real	real	ADJ
inlawrev-3749	373	25	property	property	NOUN
inlawrev-3749	373	26	located	locate	VERB
inlawrev-3749	373	27	in	in	ADP
inlawrev-3749	373	28	michigan	michigan	PROPN
inlawrev-3749	373	29	was	be	AUX
inlawrev-3749	373	30	unconstitutional	unconstitutional	ADJ
inlawrev-3749	373	31	.	.	PUNCT
inlawrev-3749	374	1	119	119	NUM
inlawrev-3749	374	2	the	the	DET
inlawrev-3749	374	3	chief	chief	ADJ
inlawrev-3749	374	4	justice	justice	NOUN
inlawrev-3749	374	5	concluded	conclude	VERB
inlawrev-3749	374	6	that	that	SCONJ
inlawrev-3749	374	7	the	the	DET
inlawrev-3749	374	8	deduction	deduction	NOUN
inlawrev-3749	374	9	was	be	AUX
inlawrev-3749	374	10	facially	facially	ADV
inlawrev-3749	374	11	discriminatory	discriminatory	ADJ
inlawrev-3749	374	12	because	because	SCONJ
inlawrev-3749	374	13	a	a	DET
inlawrev-3749	374	14	company	company	NOUN
inlawrev-3749	374	15	that	that	PRON
inlawrev-3749	374	16	acquired	acquire	VERB
inlawrev-3749	374	17	depreciable	depreciable	ADJ
inlawrev-3749	374	18	real	real	ADJ
inlawrev-3749	374	19	property	property	NOUN
inlawrev-3749	374	20	in	in	ADP
inlawrev-3749	374	21	michigan	michigan	PROPN
inlawrev-3749	374	22	received	receive	VERB
inlawrev-3749	374	23	a	a	DET
inlawrev-3749	374	24	deduction	deduction	NOUN
inlawrev-3749	374	25	,	,	PUNCT
inlawrev-3749	374	26	but	but	CCONJ
inlawrev-3749	374	27	a	a	DET
inlawrev-3749	374	28	company	company	NOUN
inlawrev-3749	374	29	that	that	PRON
inlawrev-3749	374	30	acquired	acquire	VERB
inlawrev-3749	374	31	depreciable	depreciable	ADJ
inlawrev-3749	374	32	real	real	ADJ
inlawrev-3749	374	33	property	property	NOUN
inlawrev-3749	374	34	in	in	ADP
inlawrev-3749	374	35	another	another	DET
inlawrev-3749	374	36	state	state	NOUN
inlawrev-3749	374	37	did	do	VERB
inlawrev-3749	374	38	not	not	PART
inlawrev-3749	374	39	.	.	PUNCT
inlawrev-3749	375	1	120	120	NUM
inlawrev-3749	375	2	the	the	DET
inlawrev-3749	375	3	discriminatory	discriminatory	ADJ
inlawrev-3749	375	4	effect	effect	NOUN
inlawrev-3749	375	5	was	be	AUX
inlawrev-3749	375	6	"	"	PUNCT
inlawrev-3749	375	7	to	to	PART
inlawrev-3749	375	8	afford	afford	VERB
inlawrev-3749	375	9	an	an	DET
inlawrev-3749	375	10	especially	especially	ADV
inlawrev-3749	375	11	preferential	preferential	ADJ
inlawrev-3749	375	12	tax	tax	NOUN
inlawrev-3749	375	13	rate	rate	NOUN
inlawrev-3749	375	14	to	to	ADP
inlawrev-3749	375	15	a	a	DET
inlawrev-3749	375	16	michigan	michigan	NOUN
inlawrev-3749	375	17	-	-	PUNCT
inlawrev-3749	375	18	based	base	VERB
inlawrev-3749	375	19	company	company	NOUN
inlawrev-3749	375	20	that	that	PRON
inlawrev-3749	375	21	invests	invest	VERB
inlawrev-3749	375	22	in	in	ADP
inlawrev-3749	375	23	michigan	michigan	PROPN
inlawrev-3749	375	24	,	,	PUNCT
inlawrev-3749	375	25	as	as	SCONJ
inlawrev-3749	375	26	compared	compare	VERB
inlawrev-3749	375	27	to	to	ADP
inlawrev-3749	375	28	a	a	DET
inlawrev-3749	375	29	nonmichigan	nonmichigan	PROPN
inlawrev-3749	375	30	based	base	VERB
inlawrev-3749	375	31	company	company	NOUN
inlawrev-3749	375	32	that	that	PRON
inlawrev-3749	375	33	invests	invest	VERB
inlawrev-3749	375	34	outside	outside	ADP
inlawrev-3749	375	35	michigan	michigan	PROPN
inlawrev-3749	375	36	.	.	PROPN
inlawrev-3749	376	1	"121	"121	PROPN
inlawrev-3749	376	2	justice	justice	PROPN
inlawrev-3749	376	3	brickley	brickley	ADJ
inlawrev-3749	376	4	,	,	PUNCT
inlawrev-3749	376	5	however	however	ADV
inlawrev-3749	376	6	,	,	PUNCT
inlawrev-3749	376	7	determined	determine	VERB
inlawrev-3749	376	8	that	that	SCONJ
inlawrev-3749	376	9	there	there	PRON
inlawrev-3749	376	10	was	be	VERB
inlawrev-3749	376	11	no	no	DET
inlawrev-3749	376	12	discriminatory	discriminatory	ADJ
inlawrev-3749	376	13	effect	effect	NOUN
inlawrev-3749	376	14	because	because	SCONJ
inlawrev-3749	376	15	the	the	DET
inlawrev-3749	376	16	tax	tax	NOUN
inlawrev-3749	376	17	was	be	AUX
inlawrev-3749	376	18	fairly	fairly	ADV
inlawrev-3749	376	19	apportioned	apportion	VERB
inlawrev-3749	376	20	.	.	PUNCT
inlawrev-3749	377	1	122	122	NUM
inlawrev-3749	377	2	c.	c.	NOUN
inlawrev-3749	377	3	are	be	AUX
inlawrev-3749	377	4	cuno	cuno	PROPN
inlawrev-3749	377	5	and	and	CCONJ
inlawrev-3749	377	6	caterpillar	caterpillar	ADJ
inlawrev-3749	377	7	distinguishable	distinguishable	ADJ
inlawrev-3749	377	8	?	?	PUNCT
inlawrev-3749	378	1	both	both	DET
inlawrev-3749	378	2	cuno	cuno	PROPN
inlawrev-3749	378	3	v.	v.	ADP
inlawrev-3749	378	4	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	378	5	and	and	CCONJ
inlawrev-3749	378	6	caterpillar	caterpillar	PROPN
inlawrev-3749	378	7	,	,	PUNCT
inlawrev-3749	378	8	inc	inc	PROPN
inlawrev-3749	378	9	.	.	PROPN
inlawrev-3749	379	1	v.	v.	PROPN
inlawrev-3749	379	2	department	department	PROPN
inlawrev-3749	379	3	of	of	ADP
inlawrev-3749	379	4	treasury	treasury	PROPN
inlawrev-3749	379	5	involve	involve	VERB
inlawrev-3749	379	6	the	the	DET
inlawrev-3749	379	7	acquisition	acquisition	NOUN
inlawrev-3749	379	8	of	of	ADP
inlawrev-3749	379	9	capital	capital	NOUN
inlawrev-3749	379	10	assets	asset	NOUN
inlawrev-3749	379	11	.	.	PUNCT
inlawrev-3749	380	1	ohio	ohio	PROPN
inlawrev-3749	380	2	allows	allow	VERB
inlawrev-3749	380	3	a	a	DET
inlawrev-3749	380	4	credit	credit	NOUN
inlawrev-3749	380	5	against	against	ADP
inlawrev-3749	380	6	its	its	PRON
inlawrev-3749	380	7	corporate	corporate	ADJ
inlawrev-3749	380	8	franchise	franchise	NOUN
inlawrev-3749	380	9	tax	tax	NOUN
inlawrev-3749	380	10	for	for	ADP
inlawrev-3749	380	11	qualifying	qualify	VERB
inlawrev-3749	380	12	investments	investment	NOUN
inlawrev-3749	380	13	of	of	ADP
inlawrev-3749	380	14	machinery	machinery	NOUN
inlawrev-3749	380	15	and	and	CCONJ
inlawrev-3749	380	16	equipment	equipment	NOUN
inlawrev-3749	380	17	,	,	PUNCT
inlawrev-3749	380	18	provided	provide	VERB
inlawrev-3749	380	19	they	they	PRON
inlawrev-3749	380	20	are	be	AUX
inlawrev-3749	380	21	installed	instal	VERB
inlawrev-3749	380	22	in	in	ADP
inlawrev-3749	380	23	ohio	ohio	PROPN
inlawrev-3749	380	24	.	.	PUNCT
inlawrev-3749	381	1	michigan	michigan	PROPN
inlawrev-3749	381	2	allows	allow	VERB
inlawrev-3749	381	3	a	a	DET
inlawrev-3749	381	4	deduction	deduction	NOUN
inlawrev-3749	381	5	,	,	PUNCT
inlawrev-3749	381	6	rather	rather	ADV
inlawrev-3749	381	7	than	than	ADP
inlawrev-3749	381	8	a	a	DET
inlawrev-3749	381	9	credit	credit	NOUN
inlawrev-3749	381	10	,	,	PUNCT
inlawrev-3749	381	11	for	for	ADP
inlawrev-3749	381	12	the	the	DET
inlawrev-3749	381	13	acquisition	acquisition	NOUN
inlawrev-3749	381	14	of	of	ADP
inlawrev-3749	381	15	the	the	DET
inlawrev-3749	381	16	cost	cost	NOUN
inlawrev-3749	381	17	of	of	ADP
inlawrev-3749	381	18	depreciable	depreciable	ADJ
inlawrev-3749	381	19	real	real	ADJ
inlawrev-3749	381	20	property	property	NOUN
inlawrev-3749	381	21	acquired	acquire	VERB
inlawrev-3749	381	22	during	during	ADP
inlawrev-3749	381	23	the	the	DET
inlawrev-3749	381	24	year	year	NOUN
inlawrev-3749	381	25	,	,	PUNCT
inlawrev-3749	381	26	provided	provide	VERB
inlawrev-3749	381	27	the	the	DET
inlawrev-3749	381	28	property	property	NOUN
inlawrev-3749	381	29	is	be	AUX
inlawrev-3749	381	30	located	locate	VERB
inlawrev-3749	381	31	in	in	ADP
inlawrev-3749	381	32	michigan	michigan	PROPN
inlawrev-3749	381	33	.	.	PUNCT
inlawrev-3749	382	1	the	the	DET
inlawrev-3749	382	2	net	net	ADJ
inlawrev-3749	382	3	effect	effect	NOUN
inlawrev-3749	382	4	is	be	AUX
inlawrev-3749	382	5	the	the	DET
inlawrev-3749	382	6	same	same	ADJ
inlawrev-3749	382	7	:	:	PUNCT
inlawrev-3749	382	8	a	a	DET
inlawrev-3749	382	9	lower	lower	ADV
inlawrev-3749	382	10	effective	effective	ADJ
inlawrev-3749	382	11	in	in	ADP
inlawrev-3749	382	12	-	-	PUNCT
inlawrev-3749	382	13	state	state	NOUN
inlawrev-3749	382	14	tax	tax	NOUN
inlawrev-3749	382	15	rate	rate	NOUN
inlawrev-3749	382	16	.	.	PUNCT
inlawrev-3749	383	1	the	the	DET
inlawrev-3749	383	2	michigan	michigan	PROPN
inlawrev-3749	383	3	supreme	supreme	PROPN
inlawrev-3749	383	4	court	court	PROPN
inlawrev-3749	383	5	held	hold	VERB
inlawrev-3749	383	6	that	that	SCONJ
inlawrev-3749	383	7	this	this	PRON
inlawrev-3749	383	8	is	be	AUX
inlawrev-3749	383	9	not	not	PART
inlawrev-3749	383	10	in	in	ADP
inlawrev-3749	383	11	violation	violation	NOUN
inlawrev-3749	383	12	of	of	ADP
inlawrev-3749	383	13	the	the	DET
inlawrev-3749	383	14	commerce	commerce	NOUN
inlawrev-3749	383	15	clause	clause	NOUN
inlawrev-3749	383	16	,	,	PUNCT
inlawrev-3749	383	17	that	that	SCONJ
inlawrev-3749	383	18	the	the	DET
inlawrev-3749	383	19	statute	statute	NOUN
inlawrev-3749	383	20	allowing	allow	VERB
inlawrev-3749	383	21	it	it	PRON
inlawrev-3749	383	22	is	be	AUX
inlawrev-3749	383	23	not	not	PART
inlawrev-3749	383	24	facially	facially	ADV
inlawrev-3749	383	25	discriminatory	discriminatory	ADJ
inlawrev-3749	383	26	,	,	PUNCT
inlawrev-3749	383	27	and	and	CCONJ
inlawrev-3749	383	28	that	that	SCONJ
inlawrev-3749	383	29	there	there	PRON
inlawrev-3749	383	30	is	be	VERB
inlawrev-3749	383	31	neither	neither	CCONJ
inlawrev-3749	383	32	a	a	DET
inlawrev-3749	383	33	discriminatory	discriminatory	ADJ
inlawrev-3749	383	34	purpose	purpose	NOUN
inlawrev-3749	383	35	nor	nor	CCONJ
inlawrev-3749	383	36	discriminatory	discriminatory	ADJ
inlawrev-3749	383	37	effect	effect	NOUN
inlawrev-3749	383	38	,	,	PUNCT
inlawrev-3749	383	39	123	123	NUM
inlawrev-3749	383	40	yet	yet	ADV
inlawrev-3749	383	41	the	the	DET
inlawrev-3749	383	42	sixth	sixth	ADJ
inlawrev-3749	383	43	circuit	circuit	NOUN
inlawrev-3749	383	44	disagreed	disagree	VERB
inlawrev-3749	383	45	.	.	PUNCT
inlawrev-3749	384	1	124	124	NUM
inlawrev-3749	384	2	iii	iii	NOUN
inlawrev-3749	384	3	.	.	PROPN
inlawrev-3749	384	4	has	have	VERB
inlawrev-3749	384	5	a	a	DET
inlawrev-3749	384	6	nail	nail	NOUN
inlawrev-3749	384	7	been	be	AUX
inlawrev-3749	384	8	placed	place	VERB
inlawrev-3749	384	9	in	in	ADP
inlawrev-3749	384	10	the	the	DET
inlawrev-3749	384	11	coffin	coffin	NOUN
inlawrev-3749	384	12	of	of	ADP
inlawrev-3749	384	13	economic	economic	ADJ
inlawrev-3749	384	14	development	development	NOUN
inlawrev-3749	384	15	tax	tax	NOUN
inlawrev-3749	384	16	incentives	incentive	NOUN
inlawrev-3749	384	17	?	?	PUNCT
inlawrev-3749	385	1	or	or	CCONJ
inlawrev-3749	385	2	just	just	ADV
inlawrev-3749	385	3	within	within	ADP
inlawrev-3749	385	4	the	the	DET
inlawrev-3749	385	5	sixth	sixth	ADJ
inlawrev-3749	385	6	circuit	circuit	NOUN
inlawrev-3749	385	7	?	?	PUNCT
inlawrev-3749	386	1	referring	refer	VERB
inlawrev-3749	386	2	to	to	ADP
inlawrev-3749	386	3	the	the	DET
inlawrev-3749	386	4	decisions	decision	NOUN
inlawrev-3749	386	5	ofthe	ofthe	VERB
inlawrev-3749	386	6	supreme	supreme	PROPN
inlawrev-3749	386	7	court	court	PROPN
inlawrev-3749	386	8	in	in	ADP
inlawrev-3749	386	9	boston	boston	PROPN
inlawrev-3749	386	10	stock	stock	PROPN
inlawrev-3749	386	11	exchange	exchange	PROPN
inlawrev-3749	386	12	,	,	PUNCT
inlawrev-3749	386	13	bacchus	bacchus	PROPN
inlawrev-3749	386	14	imports	import	NOUN
inlawrev-3749	386	15	,	,	PUNCT
inlawrev-3749	386	16	ltd	ltd	PROPN
inlawrev-3749	386	17	.	.	PROPN
inlawrev-3749	386	18	,	,	PUNCT
inlawrev-3749	386	19	westinghouse	westinghouse	PROPN
inlawrev-3749	386	20	electric	electric	PROPN
inlawrev-3749	386	21	corp	corp	PROPN
inlawrev-3749	386	22	.	.	PROPN
inlawrev-3749	386	23	,	,	PUNCT
inlawrev-3749	386	24	and	and	CCONJ
inlawrev-3749	386	25	new	new	ADJ
inlawrev-3749	386	26	energy	energy	PROPN
inlawrev-3749	386	27	co.	co.	PROPN
inlawrev-3749	386	28	of	of	ADP
inlawrev-3749	386	29	indiana	indiana	PROPN
inlawrev-3749	386	30	,	,	PUNCT
inlawrev-3749	386	31	professor	professor	PROPN
inlawrev-3749	386	32	walter	walter	PROPN
inlawrev-3749	386	33	hellerstein	hellerstein	PROPN
inlawrev-3749	386	34	suggests	suggest	VERB
inlawrev-3749	386	35	that	that	SCONJ
inlawrev-3749	386	36	constitutional	constitutional	ADJ
inlawrev-3749	386	37	suspicion	suspicion	NOUN
inlawrev-3749	386	38	surrounding	surround	VERB
inlawrev-3749	386	39	state	state	NOUN
inlawrev-3749	386	40	tax	tax	NOUN
inlawrev-3749	386	41	incentives	incentive	NOUN
inlawrev-3749	386	42	is	be	AUX
inlawrev-3749	386	43	well	well	ADV
inlawrev-3749	386	44	justified	justified	ADJ
inlawrev-3749	386	45	.	.	PUNCT
inlawrev-3749	387	1	125	125	NUM
inlawrev-3749	387	2	professors	professor	NOUN
inlawrev-3749	387	3	hellerstein	hellerstein	VERB
inlawrev-3749	387	4	and	and	CCONJ
inlawrev-3749	387	5	coenen	coenen	NOUN
inlawrev-3749	387	6	commented	comment	VERB
inlawrev-3749	387	7	that	that	SCONJ
inlawrev-3749	387	8	"	"	PUNCT
inlawrev-3749	387	9	[	[	X
inlawrev-3749	387	10	s]tate	s]tate	NOUN
inlawrev-3749	387	11	tax	tax	NOUN
inlawrev-3749	387	12	incentives	incentive	NOUN
inlawrev-3749	387	13	,	,	PUNCT
inlawrev-3749	387	14	whether	whether	SCONJ
inlawrev-3749	387	15	in	in	ADP
inlawrev-3749	387	16	the	the	DET
inlawrev-3749	387	17	form	form	NOUN
inlawrev-3749	387	18	of	of	ADP
inlawrev-3749	387	19	credits	credit	NOUN
inlawrev-3749	387	20	,	,	PUNCT
inlawrev-3749	387	21	exemptions	exemption	NOUN
inlawrev-3749	387	22	,	,	PUNCT
inlawrev-3749	387	23	abatements	abatement	NOUN
inlawrev-3749	387	24	,	,	PUNCT
inlawrev-3749	387	25	or	or	CCONJ
inlawrev-3749	387	26	other	other	ADJ
inlawrev-3749	387	27	favorable	favorable	ADJ
inlawrev-3749	387	28	treatment	treatment	NOUN
inlawrev-3749	387	29	typically	typically	ADV
inlawrev-3749	387	30	possess	possess	VERB
inlawrev-3749	387	31	two	two	NUM
inlawrev-3749	387	32	118	118	NUM
inlawrev-3749	387	33	.	.	PUNCT
inlawrev-3749	388	1	i	i	PRON
inlawrev-3749	388	2	d.	d.	PROPN
inlawrev-3749	388	3	119	119	NUM
inlawrev-3749	388	4	.	.	PUNCT
inlawrev-3749	388	5	mat	mat	PROPN
inlawrev-3749	388	6	218	218	NUM
inlawrev-3749	388	7	.	.	PUNCT
inlawrev-3749	388	8	120	120	NUM
inlawrev-3749	388	9	.	.	PUNCT
inlawrev-3749	389	1	i	i	PRON
inlawrev-3749	389	2	d.	d.	PROPN
inlawrev-3749	389	3	at	at	ADP
inlawrev-3749	389	4	204	204	NUM
inlawrev-3749	389	5	(	(	PUNCT
inlawrev-3749	389	6	cavanagh	cavanagh	PROPN
inlawrev-3749	389	7	,	,	PUNCT
inlawrev-3749	389	8	c.j	c.j	PROPN
inlawrev-3749	389	9	.	.	PROPN
inlawrev-3749	389	10	,	,	PUNCT
inlawrev-3749	389	11	dissenting	dissent	VERB
inlawrev-3749	389	12	)	)	PUNCT
inlawrev-3749	389	13	.	.	PUNCT
inlawrev-3749	390	1	121	121	NUM
inlawrev-3749	390	2	.	.	PUNCT
inlawrev-3749	391	1	i	i	PRON
inlawrev-3749	391	2	d.	d.	PROPN
inlawrev-3749	391	3	122	122	NUM
inlawrev-3749	391	4	.	.	PUNCT
inlawrev-3749	392	1	i	i	PRON
inlawrev-3749	392	2	d.	d.	PROPN
inlawrev-3749	392	3	at	at	ADP
inlawrev-3749	392	4	220	220	NUM
inlawrev-3749	392	5	-	-	SYM
inlawrev-3749	392	6	21	21	NUM
inlawrev-3749	392	7	(	(	PUNCT
inlawrev-3749	392	8	brickley	brickley	ADJ
inlawrev-3749	392	9	,	,	PUNCT
inlawrev-3749	392	10	j.	j.	PROPN
inlawrev-3749	392	11	,	,	PUNCT
inlawrev-3749	392	12	dissenting	dissent	VERB
inlawrev-3749	392	13	in	in	ADP
inlawrev-3749	392	14	part	part	NOUN
inlawrev-3749	392	15	)	)	PUNCT
inlawrev-3749	392	16	.	.	PUNCT
inlawrev-3749	393	1	123	123	NUM
inlawrev-3749	393	2	.	.	PUNCT
inlawrev-3749	394	1	i	i	PRON
inlawrev-3749	394	2	d.	d.	PROPN
inlawrev-3749	394	3	at	at	ADP
inlawrev-3749	394	4	194	194	NUM
inlawrev-3749	394	5	(	(	PUNCT
inlawrev-3749	394	6	majority	majority	NOUN
inlawrev-3749	394	7	opinion	opinion	NOUN
inlawrev-3749	394	8	)	)	PUNCT
inlawrev-3749	394	9	.	.	PUNCT
inlawrev-3749	395	1	124	124	NUM
inlawrev-3749	395	2	.	.	PUNCT
inlawrev-3749	396	1	cuno	cuno	PROPN
inlawrev-3749	396	2	v.	v.	ADP
inlawrev-3749	396	3	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	396	4	,	,	PUNCT
inlawrev-3749	396	5	inc	inc	PROPN
inlawrev-3749	396	6	.	.	PROPN
inlawrev-3749	396	7	,	,	PUNCT
inlawrev-3749	396	8	386	386	NUM
inlawrev-3749	396	9	f.3d	f.3d	NUM
inlawrev-3749	396	10	738	738	NUM
inlawrev-3749	396	11	,	,	PUNCT
inlawrev-3749	396	12	746	746	NUM
inlawrev-3749	396	13	(	(	PUNCT
inlawrev-3749	396	14	6th	6th	ADJ
inlawrev-3749	396	15	cir	cir	NOUN
inlawrev-3749	396	16	.	.	PUNCT
inlawrev-3749	396	17	2004	2004	NUM
inlawrev-3749	396	18	)	)	PUNCT
inlawrev-3749	396	19	,	,	PUNCT
inlawrev-3749	396	20	cert	cert	NOUN
inlawrev-3749	396	21	,	,	PUNCT
inlawrev-3749	396	22	granted	grant	VERB
inlawrev-3749	396	23	,	,	PUNCT
inlawrev-3749	396	24	73	73	NUM
inlawrev-3749	396	25	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	396	26	.	.	PROPN
inlawrev-3749	397	1	3751	3751	NUM
inlawrev-3749	397	2	(	(	PUNCT
inlawrev-3749	397	3	u.s	u.s	PROPN
inlawrev-3749	397	4	.	.	PROPN
inlawrev-3749	397	5	sept	sept	PROPN
inlawrev-3749	397	6	.	.	PROPN
inlawrev-3749	397	7	27	27	NUM
inlawrev-3749	397	8	,	,	PUNCT
inlawrev-3749	397	9	2005	2005	NUM
inlawrev-3749	397	10	)	)	PUNCT
inlawrev-3749	397	11	(	(	PUNCT
inlawrev-3749	397	12	no	no	INTJ
inlawrev-3749	397	13	.	.	NOUN
inlawrev-3749	397	14	04	04	NUM
inlawrev-3749	397	15	-	-	SYM
inlawrev-3749	397	16	1704	1704	NUM
inlawrev-3749	397	17	)	)	PUNCT
inlawrev-3749	397	18	.	.	PUNCT
inlawrev-3749	398	1	125	125	NUM
inlawrev-3749	398	2	.	.	PUNCT
inlawrev-3749	399	1	hellerstein	hellerstein	PROPN
inlawrev-3749	399	2	,	,	PUNCT
inlawrev-3749	399	3	supra	supra	PROPN
inlawrev-3749	399	4	note	note	NOUN
inlawrev-3749	399	5	4	4	NUM
inlawrev-3749	399	6	,	,	PUNCT
inlawrev-3749	399	7	at	at	ADP
inlawrev-3749	399	8	4	4	NUM
inlawrev-3749	399	9	1	1	NUM
inlawrev-3749	399	10	6	6	NUM
inlawrev-3749	399	11	.	.	NOUN
inlawrev-3749	399	12	1	1	NUM
inlawrev-3749	399	13	90	90	NUM
inlawrev-3749	399	14	indiana	indiana	PROPN
inlawrev-3749	399	15	law	law	PROPN
inlawrev-3749	399	16	review	review	NOUN
inlawrev-3749	400	1	[	[	X
inlawrev-3749	400	2	vol	vol	NOUN
inlawrev-3749	400	3	.	.	PUNCT
inlawrev-3749	400	4	39:177	39:177	NUM
inlawrev-3749	400	5	features	feature	VERB
inlawrev-3749	400	6	that	that	PRON
inlawrev-3749	400	7	render	render	VERB
inlawrev-3749	400	8	them	they	PRON
inlawrev-3749	400	9	suspect	suspect	VERB
inlawrev-3749	400	10	under	under	ADP
inlawrev-3749	400	11	the	the	DET
inlawrev-3749	400	12	rule	rule	NOUN
inlawrev-3749	400	13	barring	bar	VERB
inlawrev-3749	400	14	taxes	taxis	NOUN
inlawrev-3749	400	15	that	that	PRON
inlawrev-3749	400	16	discriminate	discriminate	VERB
inlawrev-3749	400	17	against	against	ADP
inlawrev-3749	400	18	interstate	interstate	ADJ
inlawrev-3749	400	19	commerce	commerce	NOUN
inlawrev-3749	400	20	.	.	PUNCT
inlawrev-3749	400	21	"	"	PUNCT
inlawrev-3749	401	1	126	126	NUM
inlawrev-3749	401	2	first	first	ADV
inlawrev-3749	401	3	,	,	PUNCT
inlawrev-3749	401	4	they	they	PRON
inlawrev-3749	401	5	"	"	PUNCT
inlawrev-3749	401	6	single	single	ADJ
inlawrev-3749	401	7	out	out	ADV
inlawrev-3749	401	8	for	for	ADP
inlawrev-3749	401	9	favorable	favorable	ADJ
inlawrev-3749	401	10	treatment	treatment	NOUN
inlawrev-3749	401	11	construction	construction	NOUN
inlawrev-3749	401	12	,	,	PUNCT
inlawrev-3749	401	13	investments	investment	NOUN
inlawrev-3749	401	14	,	,	PUNCT
inlawrev-3749	401	15	or	or	CCONJ
inlawrev-3749	401	16	other	other	ADJ
inlawrev-3749	401	17	activities	activity	NOUN
inlawrev-3749	401	18	that	that	PRON
inlawrev-3749	401	19	occur	occur	VERB
inlawrev-3749	401	20	within	within	ADP
inlawrev-3749	401	21	the	the	DET
inlawrev-3749	401	22	taxing	tax	VERB
inlawrev-3749	401	23	state	state	NOUN
inlawrev-3749	401	24	.	.	PUNCT
inlawrev-3749	401	25	"	"	PUNCT
inlawrev-3749	402	1	127	127	NUM
inlawrev-3749	402	2	second	second	ADJ
inlawrev-3749	402	3	,	,	PUNCT
inlawrev-3749	402	4	because	because	SCONJ
inlawrev-3749	402	5	state	state	NOUN
inlawrev-3749	402	6	tax	tax	NOUN
inlawrev-3749	402	7	incentives	incentive	NOUN
inlawrev-3749	402	8	are	be	AUX
inlawrev-3749	402	9	"	"	PUNCT
inlawrev-3749	402	10	integral	integral	ADJ
inlawrev-3749	402	11	components	component	NOUN
inlawrev-3749	402	12	of	of	ADP
inlawrev-3749	402	13	the	the	DET
inlawrev-3749	402	14	state	state	NOUN
inlawrev-3749	402	15	's	's	PART
inlawrev-3749	402	16	taxing	tax	VERB
inlawrev-3749	402	17	apparatus	apparatus	NOUN
inlawrev-3749	402	18	,	,	PUNCT
inlawrev-3749	402	19	"	"	PUNCT
inlawrev-3749	402	20	they	they	PRON
inlawrev-3749	402	21	"	"	PUNCT
inlawrev-3749	402	22	are	be	AUX
inlawrev-3749	402	23	intimately	intimately	ADV
inlawrev-3749	402	24	associated	associate	VERB
inlawrev-3749	402	25	with	with	ADP
inlawrev-3749	402	26	the	the	DET
inlawrev-3749	402	27	coercive	coercive	ADJ
inlawrev-3749	402	28	machinery	machinery	NOUN
inlawrev-3749	402	29	of	of	ADP
inlawrev-3749	402	30	the	the	DET
inlawrev-3749	402	31	state	state	NOUN
inlawrev-3749	402	32	.	.	PUNCT
inlawrev-3749	402	33	"	"	PUNCT
inlawrev-3749	403	1	128	128	NUM
inlawrev-3749	403	2	arguably	arguably	ADV
inlawrev-3749	403	3	,	,	PUNCT
inlawrev-3749	403	4	a	a	DET
inlawrev-3749	403	5	literalistic	literalistic	ADJ
inlawrev-3749	403	6	focus	focus	NOUN
inlawrev-3749	403	7	on	on	ADP
inlawrev-3749	403	8	key	key	ADJ
inlawrev-3749	403	9	passages	passage	NOUN
inlawrev-3749	403	10	might	might	AUX
inlawrev-3749	403	11	suggest	suggest	VERB
inlawrev-3749	403	12	that	that	SCONJ
inlawrev-3749	403	13	all	all	DET
inlawrev-3749	403	14	inducements	inducement	NOUN
inlawrev-3749	403	15	to	to	PART
inlawrev-3749	403	16	encourage	encourage	VERB
inlawrev-3749	403	17	new	new	ADJ
inlawrev-3749	403	18	businesses	business	NOUN
inlawrev-3749	403	19	to	to	PART
inlawrev-3749	403	20	locate	locate	VERB
inlawrev-3749	403	21	or	or	CCONJ
inlawrev-3749	403	22	expand	expand	VERB
inlawrev-3749	403	23	its	its	PRON
inlawrev-3749	403	24	existing	exist	VERB
inlawrev-3749	403	25	businesses	business	NOUN
inlawrev-3749	403	26	within	within	ADP
inlawrev-3749	403	27	a	a	DET
inlawrev-3749	403	28	state	state	NOUN
inlawrev-3749	403	29	are	be	AUX
inlawrev-3749	403	30	likely	likely	ADJ
inlawrev-3749	403	31	to	to	PART
inlawrev-3749	403	32	be	be	AUX
inlawrev-3749	403	33	unconstitutional	unconstitutional	ADJ
inlawrev-3749	403	34	.	.	PUNCT
inlawrev-3749	404	1	129	129	NUM
inlawrev-3749	404	2	"	"	PUNCT
inlawrev-3749	404	3	after	after	ADV
inlawrev-3749	404	4	all	all	ADV
inlawrev-3749	404	5	,	,	PUNCT
inlawrev-3749	404	6	it	it	PRON
inlawrev-3749	404	7	is	be	AUX
inlawrev-3749	404	8	the	the	DET
inlawrev-3749	404	9	rare	rare	ADJ
inlawrev-3749	404	10	state	state	NOUN
inlawrev-3749	404	11	tax	tax	NOUN
inlawrev-3749	404	12	incentive	incentive	NOUN
inlawrev-3749	404	13	that	that	PRON
inlawrev-3749	404	14	results	result	VERB
inlawrev-3749	404	15	in	in	ADP
inlawrev-3749	404	16	'	'	PUNCT
inlawrev-3749	404	17	tax	tax	NOUN
inlawrev-3749	404	18	-	-	PUNCT
inlawrev-3749	404	19	neutral	neutral	ADJ
inlawrev-3749	404	20	decisions	decision	NOUN
inlawrev-3749	404	21	'	'	PUNCT
inlawrev-3749	404	22	made	make	VERB
inlawrev-3749	404	23	'	'	PRON
inlawrev-3749	404	24	solely	solely	ADV
inlawrev-3749	404	25	on	on	ADP
inlawrev-3749	404	26	the	the	DET
inlawrev-3749	404	27	basis	basis	NOUN
inlawrev-3749	404	28	ofnontax	ofnontax	NOUN
inlawrev-3749	404	29	criteria	criterion	NOUN
inlawrev-3749	404	30	.	.	PUNCT
inlawrev-3749	405	1	'	'	PUNCT
inlawrev-3749	405	2	"	"	PUNCT
inlawrev-3749	405	3	13	13	NUM
inlawrev-3749	405	4	°	°	NOUN
inlawrev-3749	405	5	it	it	PRON
inlawrev-3749	405	6	thus	thus	ADV
inlawrev-3749	405	7	begs	beg	VERB
inlawrev-3749	405	8	the	the	DET
inlawrev-3749	405	9	question	question	NOUN
inlawrev-3749	405	10	:	:	PUNCT
inlawrev-3749	405	11	are	be	AUX
inlawrev-3749	405	12	all	all	PRON
inlawrev-3749	405	13	state	state	NOUN
inlawrev-3749	405	14	tax	tax	NOUN
inlawrev-3749	405	15	incentives	incentive	NOUN
inlawrev-3749	405	16	unconstitutional	unconstitutional	ADJ
inlawrev-3749	405	17	?	?	PUNCT
inlawrev-3749	406	1	instinctively	instinctively	ADV
inlawrev-3749	406	2	,	,	PUNCT
inlawrev-3749	406	3	according	accord	VERB
inlawrev-3749	406	4	to	to	ADP
inlawrev-3749	406	5	professor	professor	NOUN
inlawrev-3749	406	6	hellerstein	hellerstein	NOUN
inlawrev-3749	406	7	,	,	PUNCT
inlawrev-3749	406	8	the	the	DET
inlawrev-3749	406	9	answer	answer	NOUN
inlawrev-3749	406	10	131	131	NUM
inlawrev-3749	406	11	is	be	AUX
inlawrev-3749	406	12	no	no	PRON
inlawrev-3749	406	13	.	.	PUNCT
inlawrev-3749	407	1	the	the	DET
inlawrev-3749	407	2	court	court	NOUN
inlawrev-3749	407	3	itself	itself	PRON
inlawrev-3749	407	4	has	have	AUX
inlawrev-3749	407	5	stated	state	VERB
inlawrev-3749	407	6	that	that	SCONJ
inlawrev-3749	407	7	the	the	DET
inlawrev-3749	407	8	commerce	commerce	NOUN
inlawrev-3749	407	9	clause	clause	NOUN
inlawrev-3749	407	10	"	"	PUNCT
inlawrev-3749	407	11	does	do	AUX
inlawrev-3749	407	12	not	not	PART
inlawrev-3749	407	13	prevent	prevent	VERB
inlawrev-3749	407	14	the	the	DET
inlawrev-3749	407	15	states	state	NOUN
inlawrev-3749	407	16	from	from	ADP
inlawrev-3749	407	17	structuring	structure	VERB
inlawrev-3749	407	18	their	their	PRON
inlawrev-3749	407	19	tax	tax	NOUN
inlawrev-3749	407	20	systems	system	NOUN
inlawrev-3749	407	21	to	to	PART
inlawrev-3749	407	22	encourage	encourage	VERB
inlawrev-3749	407	23	the	the	DET
inlawrev-3749	407	24	growth	growth	NOUN
inlawrev-3749	407	25	and	and	CCONJ
inlawrev-3749	407	26	development	development	NOUN
inlawrev-3749	407	27	of	of	ADP
inlawrev-3749	407	28	intrastate	intrastate	ADJ
inlawrev-3749	407	29	commerce	commerce	NOUN
inlawrev-3749	407	30	and	and	CCONJ
inlawrev-3749	407	31	industry	industry	NOUN
inlawrev-3749	407	32	.	.	PUNCT
inlawrev-3749	408	1	"132	"132	PROPN
inlawrev-3749	409	1	nor	nor	CCONJ
inlawrev-3749	409	2	does	do	AUX
inlawrev-3749	409	3	it	it	PRON
inlawrev-3749	409	4	prevent	prevent	VERB
inlawrev-3749	409	5	competition	competition	NOUN
inlawrev-3749	409	6	between	between	ADP
inlawrev-3749	409	7	the	the	DET
inlawrev-3749	409	8	states	state	NOUN
inlawrev-3749	409	9	for	for	ADP
inlawrev-3749	409	10	a	a	DET
inlawrev-3749	409	11	share	share	NOUN
inlawrev-3749	409	12	of	of	ADP
inlawrev-3749	409	13	interstate	interstate	ADJ
inlawrev-3749	409	14	commerce	commerce	NOUN
inlawrev-3749	409	15	as	as	ADV
inlawrev-3749	409	16	long	long	ADV
inlawrev-3749	409	17	as	as	ADP
inlawrev-3749	409	18	"	"	PUNCT
inlawrev-3749	409	19	no	no	DET
inlawrev-3749	409	20	state	state	NOUN
inlawrev-3749	409	21	.	.	PUNCT
inlawrev-3749	409	22	.	.	PUNCT
inlawrev-3749	409	23	.	.	PUNCT
inlawrev-3749	410	1	discriminatorily	discriminatorily	ADV
inlawrev-3749	410	2	tax[es	tax[es	VERB
inlawrev-3749	410	3	]	]	PUNCT
inlawrev-3749	410	4	the	the	DET
inlawrev-3749	410	5	products	product	NOUN
inlawrev-3749	410	6	manufactured	manufacture	VERB
inlawrev-3749	410	7	or	or	CCONJ
inlawrev-3749	410	8	the	the	DET
inlawrev-3749	410	9	business	business	NOUN
inlawrev-3749	410	10	operations	operation	NOUN
inlawrev-3749	410	11	performed	perform	VERB
inlawrev-3749	410	12	in	in	ADP
inlawrev-3749	410	13	any	any	DET
inlawrev-3749	410	14	other	other	ADJ
inlawrev-3749	410	15	state	state	NOUN
inlawrev-3749	410	16	.	.	PUNCT
inlawrev-3749	410	17	"	"	PUNCT
inlawrev-3749	411	1	133	133	NUM
inlawrev-3749	411	2	moreover	moreover	ADV
inlawrev-3749	411	3	,	,	PUNCT
inlawrev-3749	411	4	"	"	PUNCT
inlawrev-3749	411	5	[	[	X
inlawrev-3749	411	6	i]t	i]t	NOUN
inlawrev-3749	411	7	is	be	AUX
inlawrev-3749	411	8	a	a	DET
inlawrev-3749	411	9	laudatory	laudatory	ADJ
inlawrev-3749	411	10	goal	goal	NOUN
inlawrev-3749	411	11	in	in	ADP
inlawrev-3749	411	12	the	the	DET
inlawrev-3749	411	13	design	design	NOUN
inlawrev-3749	411	14	of	of	ADP
inlawrev-3749	411	15	a	a	DET
inlawrev-3749	411	16	tax	tax	NOUN
inlawrev-3749	411	17	system	system	NOUN
inlawrev-3749	411	18	to	to	PART
inlawrev-3749	411	19	promote	promote	VERB
inlawrev-3749	411	20	investment	investment	NOUN
inlawrev-3749	411	21	that	that	PRON
inlawrev-3749	411	22	will	will	AUX
inlawrev-3749	411	23	provide	provide	VERB
inlawrev-3749	411	24	jobs	job	NOUN
inlawrev-3749	411	25	and	and	CCONJ
inlawrev-3749	411	26	prosperity	prosperity	NOUN
inlawrev-3749	411	27	to	to	ADP
inlawrev-3749	411	28	the	the	DET
inlawrev-3749	411	29	citizens	citizen	NOUN
inlawrev-3749	411	30	of	of	ADP
inlawrev-3749	411	31	the	the	DET
inlawrev-3749	411	32	taxing	tax	VERB
inlawrev-3749	411	33	state	state	NOUN
inlawrev-3749	411	34	.	.	PUNCT
inlawrev-3749	411	35	"	"	PUNCT
inlawrev-3749	412	1	134	134	NUM
inlawrev-3749	412	2	nonetheless	nonetheless	ADV
inlawrev-3749	412	3	,	,	PUNCT
inlawrev-3749	412	4	scholars	scholar	NOUN
inlawrev-3749	412	5	agree	agree	VERB
inlawrev-3749	412	6	that	that	SCONJ
inlawrev-3749	412	7	the	the	DET
inlawrev-3749	412	8	supreme	supreme	PROPN
inlawrev-3749	412	9	court	court	PROPN
inlawrev-3749	412	10	lacks	lack	VERB
inlawrev-3749	412	11	a	a	DET
inlawrev-3749	412	12	clear	clear	ADJ
inlawrev-3749	412	13	vision	vision	NOUN
inlawrev-3749	412	14	of	of	ADP
inlawrev-3749	412	15	principles	principle	NOUN
inlawrev-3749	412	16	to	to	PART
inlawrev-3749	412	17	guide	guide	VERB
inlawrev-3749	412	18	it	it	PRON
inlawrev-3749	412	19	when	when	SCONJ
inlawrev-3749	412	20	deciding	decide	VERB
inlawrev-3749	412	21	commerce	commerce	NOUN
inlawrev-3749	412	22	clause	clause	NOUN
inlawrev-3749	412	23	challenges	challenge	NOUN
inlawrev-3749	412	24	to	to	ADP
inlawrev-3749	412	25	state	state	NOUN
inlawrev-3749	412	26	taxes	taxis	NOUN
inlawrev-3749	412	27	.	.	PUNCT
inlawrev-3749	413	1	135	135	NUM
inlawrev-3749	413	2	"	"	PUNCT
inlawrev-3749	413	3	the	the	DET
inlawrev-3749	413	4	court	court	NOUN
inlawrev-3749	413	5	itself	itself	PRON
inlawrev-3749	413	6	has	have	AUX
inlawrev-3749	413	7	recognized	recognize	VERB
inlawrev-3749	413	8	its	its	PRON
inlawrev-3749	413	9	lack	lack	NOUN
inlawrev-3749	413	10	of	of	ADP
inlawrev-3749	413	11	consistency	consistency	NOUN
inlawrev-3749	413	12	.	.	PUNCT
inlawrev-3749	413	13	"	"	PUNCT
inlawrev-3749	414	1	136	136	NUM
inlawrev-3749	414	2	justice	justice	NOUN
inlawrev-3749	414	3	scalia	scalia	PROPN
inlawrev-3749	414	4	has	have	AUX
inlawrev-3749	414	5	described	describe	VERB
inlawrev-3749	414	6	the	the	DET
inlawrev-3749	414	7	court	court	NOUN
inlawrev-3749	414	8	's	's	PART
inlawrev-3749	414	9	decisions	decision	NOUN
inlawrev-3749	414	10	from	from	ADP
inlawrev-3749	414	11	the	the	DET
inlawrev-3749	414	12	"	"	PUNCT
inlawrev-3749	414	13	so	so	ADV
inlawrev-3749	414	14	-	-	PUNCT
inlawrev-3749	414	15	called	call	VERB
inlawrev-3749	414	16	'	'	PUNCT
inlawrev-3749	414	17	negative	negative	ADJ
inlawrev-3749	414	18	'	'	PUNCT
inlawrev-3749	414	19	"	"	PUNCT
inlawrev-3749	414	20	commerce	commerce	NOUN
inlawrev-3749	414	21	clause	clause	NOUN
inlawrev-3749	414	22	as	as	ADP
inlawrev-3749	414	23	a	a	DET
inlawrev-3749	414	24	"	"	PUNCT
inlawrev-3749	414	25	quagmire	quagmire	NOUN
inlawrev-3749	414	26	"	"	PUNCT
inlawrev-3749	414	27	that	that	PRON
inlawrev-3749	414	28	makes	make	VERB
inlawrev-3749	414	29	no	no	DET
inlawrev-3749	414	30	sense	sense	NOUN
inlawrev-3749	414	31	.	.	PUNCT
inlawrev-3749	415	1	137	137	NUM
inlawrev-3749	415	2	even	even	ADV
inlawrev-3749	415	3	so	so	ADV
inlawrev-3749	415	4	,	,	PUNCT
inlawrev-3749	415	5	it	it	PRON
inlawrev-3749	415	6	seems	seem	VERB
inlawrev-3749	415	7	that	that	SCONJ
inlawrev-3749	415	8	126	126	NUM
inlawrev-3749	415	9	.	.	PUNCT
inlawrev-3749	416	1	walter	walter	PROPN
inlawrev-3749	416	2	hellerstein	hellerstein	PROPN
inlawrev-3749	416	3	&	&	CCONJ
inlawrev-3749	416	4	dan	dan	PROPN
inlawrev-3749	416	5	t.	t.	PROPN
inlawrev-3749	416	6	coenen	coenen	PROPN
inlawrev-3749	416	7	,	,	PUNCT
inlawrev-3749	416	8	commerce	commerce	NOUN
inlawrev-3749	416	9	clause	clause	NOUN
inlawrev-3749	416	10	restraints	restraint	NOUN
inlawrev-3749	416	11	on	on	ADP
inlawrev-3749	416	12	state	state	NOUN
inlawrev-3749	416	13	business	business	NOUN
inlawrev-3749	416	14	development	development	NOUN
inlawrev-3749	416	15	incentives	incentive	NOUN
inlawrev-3749	416	16	,	,	PUNCT
inlawrev-3749	416	17	81	81	NUM
inlawrev-3749	416	18	cornell	cornell	PROPN
inlawrev-3749	416	19	l.	l.	PROPN
inlawrev-3749	416	20	rev	rev	PROPN
inlawrev-3749	416	21	.	.	PROPN
inlawrev-3749	416	22	789	789	NUM
inlawrev-3749	416	23	,	,	PUNCT
inlawrev-3749	416	24	793	793	NUM
inlawrev-3749	416	25	(	(	PUNCT
inlawrev-3749	416	26	1996	1996	NUM
inlawrev-3749	416	27	)	)	PUNCT
inlawrev-3749	416	28	.	.	PUNCT
inlawrev-3749	417	1	127	127	NUM
inlawrev-3749	417	2	.	.	PUNCT
inlawrev-3749	418	1	i	i	PRON
inlawrev-3749	418	2	d.	d.	PROPN
inlawrev-3749	418	3	128	128	NUM
inlawrev-3749	418	4	.	.	PUNCT
inlawrev-3749	419	1	i	i	PRON
inlawrev-3749	419	2	d.	d.	PROPN
inlawrev-3749	419	3	at	at	ADP
inlawrev-3749	419	4	794	794	NUM
inlawrev-3749	419	5	.	.	PUNCT
inlawrev-3749	420	1	1	1	NUM
inlawrev-3749	420	2	29	29	NUM
inlawrev-3749	420	3	.	.	PUNCT
inlawrev-3749	421	1	hellerstein	hellerstein	NOUN
inlawrev-3749	421	2	,	,	PUNCT
inlawrev-3749	421	3	supra	supra	PROPN
inlawrev-3749	421	4	note	note	NOUN
inlawrev-3749	421	5	4	4	NUM
inlawrev-3749	421	6	,	,	PUNCT
inlawrev-3749	421	7	at	at	ADP
inlawrev-3749	421	8	42	42	NUM
inlawrev-3749	421	9	1	1	NUM
inlawrev-3749	421	10	.	.	PUNCT
inlawrev-3749	421	11	130	130	NUM
inlawrev-3749	421	12	.	.	PUNCT
inlawrev-3749	422	1	i	i	PRON
inlawrev-3749	422	2	d.	d.	PROPN
inlawrev-3749	422	3	(	(	PUNCT
inlawrev-3749	422	4	quoting	quote	VERB
inlawrev-3749	422	5	boston	boston	PROPN
inlawrev-3749	422	6	stock	stock	PROPN
inlawrev-3749	422	7	exch	exch	PROPN
inlawrev-3749	422	8	.	.	PUNCT
inlawrev-3749	423	1	v.	v.	ADP
inlawrev-3749	423	2	state	state	NOUN
inlawrev-3749	423	3	tax	tax	NOUN
inlawrev-3749	423	4	comm'n	comm'n	PROPN
inlawrev-3749	423	5	,	,	PUNCT
inlawrev-3749	423	6	429	429	NUM
inlawrev-3749	423	7	u.s	u.s	PROPN
inlawrev-3749	423	8	.	.	PROPN
inlawrev-3749	423	9	318	318	NUM
inlawrev-3749	423	10	,	,	PUNCT
inlawrev-3749	423	11	331	331	NUM
inlawrev-3749	423	12	(	(	PUNCT
inlawrev-3749	423	13	1977	1977	NUM
inlawrev-3749	423	14	)	)	PUNCT
inlawrev-3749	423	15	)	)	PUNCT
inlawrev-3749	423	16	.	.	PUNCT
inlawrev-3749	424	1	131	131	X
inlawrev-3749	424	2	.	.	PUNCT
inlawrev-3749	424	3	see	see	VERB
inlawrev-3749	424	4	i	i	PRON
inlawrev-3749	424	5	d.	d.	PROPN
inlawrev-3749	424	6	at	at	ADP
inlawrev-3749	424	7	424	424	NUM
inlawrev-3749	424	8	.	.	PUNCT
inlawrev-3749	424	9	132	132	NUM
inlawrev-3749	424	10	.	.	PUNCT
inlawrev-3749	425	1	boston	boston	PROPN
inlawrev-3749	425	2	stock	stock	PROPN
inlawrev-3749	425	3	exch	exch	PROPN
inlawrev-3749	425	4	.	.	PROPN
inlawrev-3749	426	1	,	,	PUNCT
inlawrev-3749	426	2	429	429	NUM
inlawrev-3749	426	3	u.s	u.s	PROPN
inlawrev-3749	426	4	.	.	PROPN
inlawrev-3749	426	5	at	at	ADP
inlawrev-3749	426	6	336	336	NUM
inlawrev-3749	426	7	.	.	PUNCT
inlawrev-3749	427	1	133	133	NUM
inlawrev-3749	427	2	.	.	PUNCT
inlawrev-3749	427	3	mat	mat	PROPN
inlawrev-3749	427	4	337	337	NUM
inlawrev-3749	427	5	.	.	PUNCT
inlawrev-3749	428	1	134	134	NUM
inlawrev-3749	428	2	.	.	PUNCT
inlawrev-3749	428	3	trinova	trinova	PROPN
inlawrev-3749	428	4	corp	corp	PROPN
inlawrev-3749	428	5	.	.	PROPN
inlawrev-3749	428	6	v.	v.	PROPN
inlawrev-3749	428	7	mich	mich	PROPN
inlawrev-3749	428	8	.	.	PUNCT
inlawrev-3749	429	1	dep't	dep't	NOUN
inlawrev-3749	429	2	of	of	ADP
inlawrev-3749	429	3	treasury	treasury	PROPN
inlawrev-3749	429	4	,	,	PUNCT
inlawrev-3749	429	5	498	498	NUM
inlawrev-3749	429	6	u.s	u.s	PROPN
inlawrev-3749	429	7	.	.	PROPN
inlawrev-3749	429	8	358	358	NUM
inlawrev-3749	429	9	,	,	PUNCT
inlawrev-3749	429	10	385	385	NUM
inlawrev-3749	429	11	(	(	PUNCT
inlawrev-3749	429	12	1991	1991	NUM
inlawrev-3749	429	13	)	)	PUNCT
inlawrev-3749	429	14	.	.	PUNCT
inlawrev-3749	430	1	135	135	NUM
inlawrev-3749	430	2	.	.	X
inlawrev-3749	430	3	edward	edward	PROPN
inlawrev-3749	430	4	a.	a.	PROPN
inlawrev-3749	430	5	zelinsky	zelinsky	PROPN
inlawrev-3749	430	6	,	,	PUNCT
inlawrev-3749	430	7	restoring	restore	VERB
inlawrev-3749	430	8	politics	politic	NOUN
inlawrev-3749	430	9	to	to	ADP
inlawrev-3749	430	10	the	the	DET
inlawrev-3749	430	11	commerce	commerce	NOUN
inlawrev-3749	430	12	clause	clause	NOUN
inlawrev-3749	430	13	:	:	PUNCT
inlawrev-3749	430	14	the	the	DET
inlawrev-3749	430	15	case	case	NOUN
inlawrev-3749	430	16	for	for	ADP
inlawrev-3749	430	17	abandoning	abandon	VERB
inlawrev-3749	430	18	the	the	DET
inlawrev-3749	430	19	dormant	dormant	PROPN
inlawrev-3749	430	20	commerce	commerce	PROPN
inlawrev-3749	430	21	clause	clause	NOUN
inlawrev-3749	430	22	prohibition	prohibition	NOUN
inlawrev-3749	430	23	on	on	ADP
inlawrev-3749	430	24	discriminatory	discriminatory	ADJ
inlawrev-3749	430	25	taxation	taxation	NOUN
inlawrev-3749	430	26	,	,	PUNCT
inlawrev-3749	430	27	29	29	NUM
inlawrev-3749	430	28	offlon	offlon	NOUN
inlawrev-3749	430	29	.	.	PUNCT
inlawrev-3749	431	1	u.	u.	PROPN
inlawrev-3749	431	2	l.	l.	PROPN
inlawrev-3749	431	3	rev	rev	PROPN
inlawrev-3749	431	4	.	.	PROPN
inlawrev-3749	431	5	29	29	NUM
inlawrev-3749	431	6	,	,	PUNCT
inlawrev-3749	431	7	30	30	NUM
inlawrev-3749	431	8	(	(	PUNCT
inlawrev-3749	431	9	2002	2002	NUM
inlawrev-3749	431	10	)	)	PUNCT
inlawrev-3749	432	1	[	[	X
inlawrev-3749	432	2	hereinafter	hereinafter	NOUN
inlawrev-3749	432	3	zelinsky	zelinsky	NOUN
inlawrev-3749	432	4	,	,	PUNCT
inlawrev-3749	432	5	restoring	restore	VERB
inlawrev-3749	432	6	politics	politic	NOUN
inlawrev-3749	432	7	to	to	ADP
inlawrev-3749	432	8	the	the	DET
inlawrev-3749	432	9	commerce	commerce	NOUN
inlawrev-3749	432	10	clause	clause	NOUN
inlawrev-3749	432	11	]	]	PUNCT
inlawrev-3749	432	12	;	;	PUNCT
inlawrev-3749	432	13	ferdinand	ferdinand	PROPN
inlawrev-3749	432	14	p.	p.	PROPN
inlawrev-3749	432	15	schoettle	schoettle	PROPN
inlawrev-3749	432	16	,	,	PUNCT
inlawrev-3749	432	17	big	big	ADJ
inlawrev-3749	432	18	bucks	buck	NOUN
inlawrev-3749	432	19	,	,	PUNCT
inlawrev-3749	432	20	cloudy	cloudy	ADJ
inlawrev-3749	432	21	thinking	thinking	NOUN
inlawrev-3749	432	22	:	:	PUNCT
inlawrev-3749	432	23	constitutional	constitutional	ADJ
inlawrev-3749	432	24	challenges	challenge	NOUN
inlawrev-3749	432	25	to	to	ADP
inlawrev-3749	432	26	state	state	NOUN
inlawrev-3749	432	27	taxes	taxis	NOUN
inlawrev-3749	432	28	—	—	PUNCT
inlawrev-3749	432	29	illuminationfrom	illuminationfrom	VERB
inlawrev-3749	432	30	the	the	DET
inlawrev-3749	432	31	gatt	gatt	PROPN
inlawrev-3749	432	32	,	,	PUNCT
inlawrev-3749	432	33	19	19	NUM
inlawrev-3749	432	34	va	va	NOUN
inlawrev-3749	432	35	.	.	PUNCT
inlawrev-3749	433	1	tax	tax	PROPN
inlawrev-3749	433	2	rev	rev	PROPN
inlawrev-3749	433	3	.	.	PROPN
inlawrev-3749	433	4	277	277	NUM
inlawrev-3749	433	5	,	,	PUNCT
inlawrev-3749	433	6	281	281	NUM
inlawrev-3749	433	7	(	(	PUNCT
inlawrev-3749	433	8	1999	1999	NUM
inlawrev-3749	433	9	)	)	PUNCT
inlawrev-3749	433	10	;	;	PUNCT
inlawrev-3749	433	11	gillette	gillette	PROPN
inlawrev-3749	433	12	,	,	PUNCT
inlawrev-3749	433	13	supra	supra	PROPN
inlawrev-3749	433	14	note	note	NOUN
inlawrev-3749	433	15	20	20	NUM
inlawrev-3749	433	16	,	,	PUNCT
inlawrev-3749	433	17	at	at	ADP
inlawrev-3749	433	18	493	493	NUM
inlawrev-3749	433	19	-	-	SYM
inlawrev-3749	433	20	94	94	NUM
inlawrev-3749	433	21	;	;	PUNCT
inlawrev-3749	433	22	walter	walter	PROPN
inlawrev-3749	433	23	hellerstein	hellerstein	PROPN
inlawrev-3749	433	24	et	et	PROPN
inlawrev-3749	434	1	al	al	PROPN
inlawrev-3749	434	2	.	.	PROPN
inlawrev-3749	434	3	,	,	PUNCT
inlawrev-3749	434	4	commerce	commerce	NOUN
inlawrev-3749	434	5	clause	clause	NOUN
inlawrev-3749	434	6	restraints	restraint	NOUN
inlawrev-3749	434	7	on	on	ADP
inlawrev-3749	434	8	state	state	NOUN
inlawrev-3749	434	9	taxation	taxation	NOUN
inlawrev-3749	434	10	afterjefferson	afterjefferson	NOUN
inlawrev-3749	434	11	lines	line	NOUN
inlawrev-3749	434	12	,	,	PUNCT
inlawrev-3749	434	13	51	51	NUM
inlawrev-3749	434	14	tax	tax	NOUN
inlawrev-3749	434	15	l.	l.	PROPN
inlawrev-3749	434	16	rev	rev	PROPN
inlawrev-3749	434	17	.	.	PROPN
inlawrev-3749	435	1	47	47	NUM
inlawrev-3749	435	2	,	,	PUNCT
inlawrev-3749	435	3	50	50	NUM
inlawrev-3749	435	4	(	(	PUNCT
inlawrev-3749	435	5	1995	1995	NUM
inlawrev-3749	435	6	)	)	PUNCT
inlawrev-3749	435	7	;	;	PUNCT
inlawrev-3749	435	8	tatarowicz	tatarowicz	NOUN
inlawrev-3749	435	9	&	&	CCONJ
inlawrev-3749	435	10	mims	mims	PROPN
inlawrev-3749	435	11	-	-	PUNCT
inlawrev-3749	435	12	velarde	velarde	PROPN
inlawrev-3749	435	13	,	,	PUNCT
inlawrev-3749	435	14	supra	supra	PROPN
inlawrev-3749	435	15	note	note	PROPN
inlawrev-3749	435	16	6	6	NUM
inlawrev-3749	435	17	,	,	PUNCT
inlawrev-3749	435	18	at	at	ADP
inlawrev-3749	435	19	888	888	NUM
inlawrev-3749	435	20	-	-	SYM
inlawrev-3749	435	21	89	89	NUM
inlawrev-3749	435	22	.	.	PUNCT
inlawrev-3749	435	23	136	136	NUM
inlawrev-3749	435	24	.	.	PUNCT
inlawrev-3749	436	1	schoettle	schoettle	NOUN
inlawrev-3749	436	2	,	,	PUNCT
inlawrev-3749	436	3	supra	supra	PROPN
inlawrev-3749	436	4	note	note	NOUN
inlawrev-3749	436	5	135	135	NUM
inlawrev-3749	436	6	,	,	PUNCT
inlawrev-3749	436	7	at	at	ADP
inlawrev-3749	436	8	283	283	NUM
inlawrev-3749	436	9	.	.	PUNCT
inlawrev-3749	436	10	137	137	NUM
inlawrev-3749	436	11	.	.	PUNCT
inlawrev-3749	437	1	tyler	tyler	NOUN
inlawrev-3749	437	2	pipe	pipe	PROPN
inlawrev-3749	437	3	indus	indus	PROPN
inlawrev-3749	437	4	.	.	PUNCT
inlawrev-3749	437	5	,	,	PUNCT
inlawrev-3749	437	6	inc	inc	PROPN
inlawrev-3749	437	7	.	.	PROPN
inlawrev-3749	438	1	v.	v.	ADP
inlawrev-3749	438	2	wash	wash	NOUN
inlawrev-3749	438	3	.	.	PUNCT
inlawrev-3749	439	1	state	state	NOUN
inlawrev-3749	439	2	dep't	dep't	NOUN
inlawrev-3749	439	3	of	of	ADP
inlawrev-3749	439	4	revenue	revenue	NOUN
inlawrev-3749	439	5	,	,	PUNCT
inlawrev-3749	439	6	483	483	NUM
inlawrev-3749	439	7	u.s	u.s	PROPN
inlawrev-3749	439	8	.	.	PROPN
inlawrev-3749	439	9	232	232	NUM
inlawrev-3749	439	10	,	,	PUNCT
inlawrev-3749	439	11	259	259	NUM
inlawrev-3749	439	12	-	-	SYM
inlawrev-3749	439	13	60	60	NUM
inlawrev-3749	439	14	(	(	PUNCT
inlawrev-3749	439	15	1987	1987	NUM
inlawrev-3749	439	16	)	)	PUNCT
inlawrev-3749	439	17	2005	2005	NUM
inlawrev-3749	439	18	]	]	PUNCT
inlawrev-3749	440	1	the	the	DET
inlawrev-3749	440	2	dormant	dormant	PROPN
inlawrev-3749	440	3	commerce	commerce	PROPN
inlawrev-3749	440	4	clause	clause	NOUN
inlawrev-3749	440	5	1	1	NUM
inlawrev-3749	440	6	9	9	NUM
inlawrev-3749	440	7	1	1	NUM
inlawrev-3749	440	8	the	the	DET
inlawrev-3749	440	9	foundation	foundation	NOUN
inlawrev-3749	440	10	ofthe	ofthe	VERB
inlawrev-3749	440	11	dormant	dormant	PROPN
inlawrev-3749	440	12	commerce	commerce	PROPN
inlawrev-3749	440	13	clause	clause	NOUN
inlawrev-3749	440	14	is	be	AUX
inlawrev-3749	440	15	the	the	DET
inlawrev-3749	440	16	prohibition	prohibition	NOUN
inlawrev-3749	440	17	ofeconomic	ofeconomic	ADJ
inlawrev-3749	440	18	protectionism	protectionism	NOUN
inlawrev-3749	440	19	.	.	PUNCT
inlawrev-3749	441	1	138	138	NUM
inlawrev-3749	441	2	the	the	DET
inlawrev-3749	441	3	court	court	NOUN
inlawrev-3749	441	4	emphasized	emphasize	VERB
inlawrev-3749	441	5	this	this	PRON
inlawrev-3749	441	6	in	in	ADP
inlawrev-3749	441	7	new	new	ADJ
inlawrev-3749	441	8	energy	energy	NOUN
inlawrev-3749	441	9	:	:	PUNCT
inlawrev-3749	441	10	"	"	PUNCT
inlawrev-3749	441	11	this	this	DET
inlawrev-3749	441	12	'	'	PUNCT
inlawrev-3749	441	13	negative	negative	ADJ
inlawrev-3749	441	14	'	'	PUNCT
inlawrev-3749	441	15	aspect	aspect	NOUN
inlawrev-3749	441	16	of	of	ADP
inlawrev-3749	441	17	the	the	DET
inlawrev-3749	441	18	commerce	commerce	NOUN
inlawrev-3749	441	19	clause	clause	NOUN
inlawrev-3749	441	20	prohibits	prohibit	VERB
inlawrev-3749	441	21	economic	economic	ADJ
inlawrev-3749	441	22	protectionism	protectionism	NOUN
inlawrev-3749	441	23	—	—	PUNCT
inlawrev-3749	441	24	that	that	ADV
inlawrev-3749	441	25	is	is	ADV
inlawrev-3749	441	26	,	,	PUNCT
inlawrev-3749	441	27	regulatory	regulatory	ADJ
inlawrev-3749	441	28	measures	measure	NOUN
inlawrev-3749	441	29	designed	design	VERB
inlawrev-3749	441	30	to	to	PART
inlawrev-3749	441	31	benefit	benefit	VERB
inlawrev-3749	441	32	in	in	ADP
inlawrev-3749	441	33	-	-	PUNCT
inlawrev-3749	441	34	state	state	NOUN
inlawrev-3749	441	35	economic	economic	ADJ
inlawrev-3749	441	36	interests	interest	NOUN
inlawrev-3749	441	37	by	by	ADP
inlawrev-3749	441	38	burdening	burden	VERB
inlawrev-3749	441	39	out	out	ADP
inlawrev-3749	441	40	-	-	PUNCT
inlawrev-3749	441	41	of	of	ADP
inlawrev-3749	441	42	-	-	PUNCT
inlawrev-3749	441	43	state	state	NOUN
inlawrev-3749	441	44	competitors	competitor	NOUN
inlawrev-3749	441	45	.	.	PUNCT
inlawrev-3749	441	46	"	"	PUNCT
inlawrev-3749	442	1	139	139	NUM
inlawrev-3749	442	2	a.	a.	NOUN
inlawrev-3749	442	3	within	within	ADP
inlawrev-3749	442	4	the	the	DET
inlawrev-3749	442	5	sixth	sixth	ADJ
inlawrev-3749	442	6	circuit	circuit	NOUN
inlawrev-3749	442	7	in	in	ADP
inlawrev-3749	442	8	the	the	DET
inlawrev-3749	442	9	three	three	NUM
inlawrev-3749	442	10	major	major	ADJ
inlawrev-3749	442	11	cases	case	NOUN
inlawrev-3749	442	12	relied	rely	VERB
inlawrev-3749	442	13	upon	upon	SCONJ
inlawrev-3749	442	14	by	by	ADP
inlawrev-3749	442	15	the	the	DET
inlawrev-3749	442	16	sixth	sixth	ADJ
inlawrev-3749	442	17	circuit	circuit	NOUN
inlawrev-3749	442	18	in	in	ADP
inlawrev-3749	442	19	deciding	decide	VERB
inlawrev-3749	442	20	cuno	cuno	PROPN
inlawrev-3749	442	21	{	{	PUNCT
inlawrev-3749	442	22	boston	boston	PROPN
inlawrev-3749	442	23	stock	stock	PROPN
inlawrev-3749	442	24	exchange	exchange	PROPN
inlawrev-3749	442	25	,	,	PUNCT
inlawrev-3749	442	26	maryland	maryland	PROPN
inlawrev-3749	442	27	v.	v.	ADP
inlawrev-3749	442	28	louisiana	louisiana	PROPN
inlawrev-3749	442	29	,	,	PUNCT
inlawrev-3749	442	30	and	and	CCONJ
inlawrev-3749	442	31	westinghouse	westinghouse	PROPN
inlawrev-3749	442	32	electric	electric	PROPN
inlawrev-3749	442	33	corp	corp	PROPN
inlawrev-3749	442	34	.	.	PROPN
inlawrev-3749	442	35	)	)	PUNCT
inlawrev-3749	442	36	,	,	PUNCT
inlawrev-3749	442	37	the	the	DET
inlawrev-3749	442	38	court	court	NOUN
inlawrev-3749	442	39	addressed	address	VERB
inlawrev-3749	442	40	situations	situation	NOUN
inlawrev-3749	442	41	where	where	SCONJ
inlawrev-3749	442	42	preferential	preferential	ADJ
inlawrev-3749	442	43	treatment	treatment	NOUN
inlawrev-3749	442	44	was	be	AUX
inlawrev-3749	442	45	given	give	VERB
inlawrev-3749	442	46	to	to	ADP
inlawrev-3749	442	47	in	in	ADP
inlawrev-3749	442	48	-	-	PUNCT
inlawrev-3749	442	49	state	state	NOUN
inlawrev-3749	442	50	businesses	business	NOUN
inlawrev-3749	442	51	by	by	ADP
inlawrev-3749	442	52	imposing	impose	VERB
inlawrev-3749	442	53	a	a	DET
inlawrev-3749	442	54	higher	high	ADJ
inlawrev-3749	442	55	tax	tax	NOUN
inlawrev-3749	442	56	,	,	PUNCT
inlawrev-3749	442	57	or	or	CCONJ
inlawrev-3749	442	58	lesser	less	ADJ
inlawrev-3749	442	59	credit	credit	NOUN
inlawrev-3749	442	60	,	,	PUNCT
inlawrev-3749	442	61	on	on	ADP
inlawrev-3749	442	62	out	out	ADV
inlawrev-3749	442	63	-	-	PUNCT
inlawrev-3749	442	64	of	of	ADP
inlawrev-3749	442	65	-	-	PUNCT
inlawrev-3749	442	66	state	state	NOUN
inlawrev-3749	442	67	goods	good	NOUN
inlawrev-3749	442	68	or	or	CCONJ
inlawrev-3749	442	69	services	service	NOUN
inlawrev-3749	442	70	.	.	PUNCT
inlawrev-3749	443	1	140	140	NUM
inlawrev-3749	443	2	such	such	ADJ
inlawrev-3749	443	3	was	be	AUX
inlawrev-3749	443	4	also	also	ADV
inlawrev-3749	443	5	the	the	DET
inlawrev-3749	443	6	case	case	NOUN
inlawrev-3749	443	7	in	in	ADP
inlawrev-3749	443	8	bacchus	bacchus	PROPN
inlawrev-3749	443	9	imports	import	NOUN
inlawrev-3749	443	10	,	,	PUNCT
inlawrev-3749	443	11	ltd	ltd	PROPN
inlawrev-3749	443	12	.	.	PROPN
inlawrev-3749	443	13	,	,	PUNCT
inlawrev-3749	443	14	to	to	PART
inlawrev-3749	443	15	which	which	PRON
inlawrev-3749	443	16	the	the	DET
inlawrev-3749	443	17	sixth	sixth	ADJ
inlawrev-3749	443	18	circuit	circuit	NOUN
inlawrev-3749	443	19	referred	refer	VERB
inlawrev-3749	443	20	.	.	PUNCT
inlawrev-3749	444	1	141	141	NUM
inlawrev-3749	444	2	in	in	ADP
inlawrev-3749	444	3	each	each	DET
inlawrev-3749	444	4	ofthose	ofthose	ADJ
inlawrev-3749	444	5	cases	case	NOUN
inlawrev-3749	444	6	,	,	PUNCT
inlawrev-3749	444	7	an	an	DET
inlawrev-3749	444	8	in	in	ADP
inlawrev-3749	444	9	-	-	PUNCT
inlawrev-3749	444	10	state	state	NOUN
inlawrev-3749	444	11	economic	economic	ADJ
inlawrev-3749	444	12	interest	interest	NOUN
inlawrev-3749	444	13	was	be	AUX
inlawrev-3749	444	14	protected	protect	VERB
inlawrev-3749	444	15	at	at	ADP
inlawrev-3749	444	16	the	the	DET
inlawrev-3749	444	17	expense	expense	NOUN
inlawrev-3749	444	18	of	of	ADP
inlawrev-3749	444	19	an	an	DET
inlawrev-3749	444	20	out	out	ADJ
inlawrev-3749	444	21	-	-	PUNCT
inlawrev-3749	444	22	of	of	ADP
inlawrev-3749	444	23	-	-	PUNCT
inlawrev-3749	444	24	state	state	NOUN
inlawrev-3749	444	25	business	business	NOUN
inlawrev-3749	444	26	,	,	PUNCT
inlawrev-3749	444	27	resulting	result	VERB
inlawrev-3749	444	28	in	in	ADP
inlawrev-3749	444	29	an	an	DET
inlawrev-3749	444	30	obvious	obvious	ADJ
inlawrev-3749	444	31	dormant	dormant	ADJ
inlawrev-3749	444	32	commerce	commerce	NOUN
inlawrev-3749	444	33	clause	clause	NOUN
inlawrev-3749	444	34	issue	issue	NOUN
inlawrev-3749	444	35	.	.	PUNCT
inlawrev-3749	445	1	in	in	ADP
inlawrev-3749	445	2	boston	boston	PROPN
inlawrev-3749	445	3	stock	stock	PROPN
inlawrev-3749	445	4	exchange	exchange	PROPN
inlawrev-3749	445	5	,	,	PUNCT
inlawrev-3749	445	6	the	the	DET
inlawrev-3749	445	7	legislative	legislative	ADJ
inlawrev-3749	445	8	history	history	NOUN
inlawrev-3749	445	9	actually	actually	ADV
inlawrev-3749	445	10	confirmed	confirm	VERB
inlawrev-3749	445	11	that	that	SCONJ
inlawrev-3749	445	12	the	the	DET
inlawrev-3749	445	13	purpose	purpose	NOUN
inlawrev-3749	445	14	ofthe	ofthe	NOUN
inlawrev-3749	445	15	transfer	transfer	NOUN
inlawrev-3749	445	16	tax	tax	NOUN
inlawrev-3749	445	17	was	be	AUX
inlawrev-3749	445	18	a	a	DET
inlawrev-3749	445	19	protectionist	protectionist	ADJ
inlawrev-3749	445	20	measure	measure	NOUN
inlawrev-3749	445	21	.	.	PUNCT
inlawrev-3749	446	1	142	142	NUM
inlawrev-3749	446	2	moreover	moreover	ADV
inlawrev-3749	446	3	,	,	PUNCT
inlawrev-3749	446	4	"	"	PUNCT
inlawrev-3749	446	5	then	then	ADV
inlawrev-3749	446	6	governor	governor	PROPN
inlawrev-3749	446	7	nelson	nelson	PROPN
inlawrev-3749	446	8	rockefeller	rockefeller	PROPN
inlawrev-3749	446	9	confirmed	confirm	VERB
inlawrev-3749	446	10	that	that	SCONJ
inlawrev-3749	446	11	the	the	DET
inlawrev-3749	446	12	(	(	PUNCT
inlawrev-3749	446	13	scalia	scalia	PROPN
inlawrev-3749	446	14	,	,	PUNCT
inlawrev-3749	446	15	j.	j.	PROPN
inlawrev-3749	446	16	,	,	PUNCT
inlawrev-3749	446	17	dissenting	dissent	VERB
inlawrev-3749	446	18	in	in	ADP
inlawrev-3749	446	19	part	part	NOUN
inlawrev-3749	446	20	)	)	PUNCT
inlawrev-3749	446	21	.	.	PUNCT
inlawrev-3749	447	1	138	138	NUM
inlawrev-3749	447	2	.	.	PUNCT
inlawrev-3749	448	1	see	see	VERB
inlawrev-3749	448	2	bacchus	bacchus	PROPN
inlawrev-3749	448	3	imports	imports	PROPN
inlawrev-3749	448	4	,	,	PUNCT
inlawrev-3749	448	5	ltd	ltd	PROPN
inlawrev-3749	448	6	.	.	PROPN
inlawrev-3749	449	1	v.	v.	PROPN
inlawrev-3749	449	2	dias	dias	PROPN
inlawrev-3749	449	3	,	,	PUNCT
inlawrev-3749	449	4	468	468	NUM
inlawrev-3749	449	5	u.s	u.s	PROPN
inlawrev-3749	449	6	.	.	PROPN
inlawrev-3749	449	7	263	263	NUM
inlawrev-3749	449	8	,	,	PUNCT
inlawrev-3749	450	1	270	270	NUM
inlawrev-3749	450	2	-	-	SYM
inlawrev-3749	450	3	73	73	NUM
inlawrev-3749	450	4	(	(	PUNCT
inlawrev-3749	450	5	1984	1984	NUM
inlawrev-3749	450	6	)	)	PUNCT
inlawrev-3749	450	7	;	;	PUNCT
inlawrev-3749	451	1	cf	cf	X
inlawrev-3749	451	2	.	.	PUNCT
inlawrev-3749	452	1	hunt	hunt	NOUN
inlawrev-3749	452	2	v.	v.	ADP
inlawrev-3749	452	3	wash	wash	NOUN
inlawrev-3749	452	4	.	.	PUNCT
inlawrev-3749	453	1	state	state	NOUN
inlawrev-3749	453	2	apple	apple	PROPN
inlawrev-3749	453	3	adver	adver	ADV
inlawrev-3749	453	4	.	.	PUNCT
inlawrev-3749	454	1	comm'n	comm'n	VERB
inlawrev-3749	454	2	,	,	PUNCT
inlawrev-3749	454	3	432	432	NUM
inlawrev-3749	454	4	u.s	u.s	PROPN
inlawrev-3749	454	5	.	.	PROPN
inlawrev-3749	454	6	333	333	NUM
inlawrev-3749	454	7	,	,	PUNCT
inlawrev-3749	454	8	352	352	NUM
inlawrev-3749	454	9	-	-	SYM
inlawrev-3749	454	10	53	53	NUM
inlawrev-3749	454	11	(	(	PUNCT
inlawrev-3749	454	12	1977	1977	NUM
inlawrev-3749	454	13	)	)	PUNCT
inlawrev-3749	454	14	(	(	PUNCT
inlawrev-3749	454	15	holding	hold	VERB
inlawrev-3749	454	16	unconstitutional	unconstitutional	ADJ
inlawrev-3749	454	17	burdens	burden	NOUN
inlawrev-3749	454	18	placed	place	VERB
inlawrev-3749	454	19	on	on	ADP
inlawrev-3749	454	20	out	out	ADP
inlawrev-3749	454	21	-	-	PUNCT
inlawrev-3749	454	22	of	of	ADP
inlawrev-3749	454	23	-	-	PUNCT
inlawrev-3749	454	24	state	state	NOUN
inlawrev-3749	454	25	apple	apple	NOUN
inlawrev-3749	454	26	producers	producer	NOUN
inlawrev-3749	454	27	in	in	ADP
inlawrev-3749	454	28	order	order	NOUN
inlawrev-3749	454	29	to	to	PART
inlawrev-3749	454	30	sell	sell	VERB
inlawrev-3749	454	31	within	within	ADP
inlawrev-3749	454	32	the	the	DET
inlawrev-3749	454	33	state	state	NOUN
inlawrev-3749	454	34	)	)	PUNCT
inlawrev-3749	454	35	;	;	PUNCT
inlawrev-3749	454	36	dean	dean	PROPN
inlawrev-3749	454	37	milk	milk	PROPN
inlawrev-3749	454	38	co.	co.	PROPN
inlawrev-3749	454	39	v.	v.	ADP
inlawrev-3749	454	40	city	city	PROPN
inlawrev-3749	454	41	of	of	ADP
inlawrev-3749	454	42	madison	madison	PROPN
inlawrev-3749	454	43	,	,	PUNCT
inlawrev-3749	454	44	wis	wis	PROPN
inlawrev-3749	454	45	.	.	PROPN
inlawrev-3749	454	46	,	,	PUNCT
inlawrev-3749	454	47	340	340	NUM
inlawrev-3749	454	48	u.s	u.s	PROPN
inlawrev-3749	454	49	.	.	PROPN
inlawrev-3749	454	50	349	349	NUM
inlawrev-3749	454	51	,	,	PUNCT
inlawrev-3749	454	52	354	354	NUM
inlawrev-3749	454	53	(	(	PUNCT
inlawrev-3749	454	54	1951	1951	NUM
inlawrev-3749	454	55	)	)	PUNCT
inlawrev-3749	454	56	(	(	PUNCT
inlawrev-3749	454	57	holding	hold	VERB
inlawrev-3749	454	58	unconstitutional	unconstitutional	ADJ
inlawrev-3749	454	59	a	a	DET
inlawrev-3749	454	60	city	city	NOUN
inlawrev-3749	454	61	ordinance	ordinance	NOUN
inlawrev-3749	454	62	that	that	PRON
inlawrev-3749	454	63	prohibited	prohibit	VERB
inlawrev-3749	454	64	the	the	DET
inlawrev-3749	454	65	sale	sale	NOUN
inlawrev-3749	454	66	ofmilk	ofmilk	NOUN
inlawrev-3749	454	67	in	in	ADP
inlawrev-3749	454	68	the	the	DET
inlawrev-3749	454	69	city	city	NOUN
inlawrev-3749	454	70	unless	unless	SCONJ
inlawrev-3749	454	71	it	it	PRON
inlawrev-3749	454	72	had	have	AUX
inlawrev-3749	454	73	been	be	AUX
inlawrev-3749	454	74	bottled	bottle	VERB
inlawrev-3749	454	75	within	within	ADP
inlawrev-3749	454	76	five	five	NUM
inlawrev-3749	454	77	miles	mile	NOUN
inlawrev-3749	454	78	of	of	ADP
inlawrev-3749	454	79	the	the	DET
inlawrev-3749	454	80	city	city	NOUN
inlawrev-3749	454	81	)	)	PUNCT
inlawrev-3749	454	82	.	.	PUNCT
inlawrev-3749	455	1	139	139	NUM
inlawrev-3749	455	2	.	.	PUNCT
inlawrev-3749	456	1	new	new	ADJ
inlawrev-3749	456	2	energy	energy	PROPN
inlawrev-3749	456	3	co.	co.	PROPN
inlawrev-3749	456	4	of	of	ADP
inlawrev-3749	456	5	ind	ind	PROPN
inlawrev-3749	456	6	.	.	PUNCT
inlawrev-3749	457	1	v.	v.	CCONJ
inlawrev-3749	457	2	limbach	limbach	ADV
inlawrev-3749	457	3	,	,	PUNCT
inlawrev-3749	457	4	486	486	NUM
inlawrev-3749	457	5	u.s	u.s	PROPN
inlawrev-3749	457	6	.	.	PROPN
inlawrev-3749	457	7	269	269	NUM
inlawrev-3749	457	8	,	,	PUNCT
inlawrev-3749	457	9	273	273	NUM
inlawrev-3749	457	10	(	(	PUNCT
inlawrev-3749	457	11	1988	1988	NUM
inlawrev-3749	457	12	)	)	PUNCT
inlawrev-3749	457	13	.	.	PUNCT
inlawrev-3749	458	1	140	140	NUM
inlawrev-3749	458	2	.	.	PUNCT
inlawrev-3749	458	3	westinghouse	westinghouse	PROPN
inlawrev-3749	458	4	elec	elec	PROPN
inlawrev-3749	458	5	.	.	PROPN
inlawrev-3749	458	6	corp	corp	PROPN
inlawrev-3749	458	7	.	.	PROPN
inlawrev-3749	459	1	v.	v.	ADP
inlawrev-3749	459	2	tully	tully	ADV
inlawrev-3749	460	1	,	,	PUNCT
inlawrev-3749	460	2	466	466	NUM
inlawrev-3749	460	3	u.s	u.s	AUX
inlawrev-3749	460	4	.	.	PROPN
inlawrev-3749	460	5	388	388	NUM
inlawrev-3749	460	6	,	,	PUNCT
inlawrev-3749	460	7	393	393	NUM
inlawrev-3749	460	8	-	-	SYM
inlawrev-3749	460	9	94	94	NUM
inlawrev-3749	460	10	(	(	PUNCT
inlawrev-3749	460	11	1984	1984	NUM
inlawrev-3749	460	12	)	)	PUNCT
inlawrev-3749	460	13	(	(	PUNCT
inlawrev-3749	460	14	enacting	enact	VERB
inlawrev-3749	460	15	a	a	DET
inlawrev-3749	460	16	franchise	franchise	NOUN
inlawrev-3749	460	17	tax	tax	NOUN
inlawrev-3749	460	18	credit	credit	NOUN
inlawrev-3749	460	19	based	base	VERB
inlawrev-3749	460	20	on	on	ADP
inlawrev-3749	460	21	gross	gross	ADJ
inlawrev-3749	460	22	receipts	receipt	NOUN
inlawrev-3749	460	23	from	from	ADP
inlawrev-3749	460	24	products	product	NOUN
inlawrev-3749	460	25	shipped	ship	VERB
inlawrev-3749	460	26	from	from	ADP
inlawrev-3749	460	27	a	a	DET
inlawrev-3749	460	28	regular	regular	ADJ
inlawrev-3749	460	29	place	place	NOUN
inlawrev-3749	460	30	ofbusiness	ofbusiness	NOUN
inlawrev-3749	460	31	within	within	ADP
inlawrev-3749	460	32	the	the	DET
inlawrev-3749	460	33	state	state	NOUN
inlawrev-3749	460	34	)	)	PUNCT
inlawrev-3749	460	35	;	;	PUNCT
inlawrev-3749	460	36	maryland	maryland	PROPN
inlawrev-3749	460	37	v.	v.	PROPN
inlawrev-3749	460	38	louisiana	louisiana	PROPN
inlawrev-3749	460	39	,	,	PUNCT
inlawrev-3749	460	40	451	451	NUM
inlawrev-3749	460	41	u.s	u.s	PROPN
inlawrev-3749	460	42	.	.	PROPN
inlawrev-3749	460	43	725	725	NUM
inlawrev-3749	460	44	,	,	PUNCT
inlawrev-3749	460	45	756	756	NUM
inlawrev-3749	460	46	-	-	SYM
inlawrev-3749	460	47	58	58	NUM
inlawrev-3749	460	48	(	(	PUNCT
inlawrev-3749	460	49	1981	1981	NUM
inlawrev-3749	460	50	)	)	PUNCT
inlawrev-3749	460	51	(	(	PUNCT
inlawrev-3749	460	52	protecting	protect	VERB
inlawrev-3749	460	53	louisiana	louisiana	PROPN
inlawrev-3749	460	54	consumers	consumer	NOUN
inlawrev-3749	460	55	of	of	ADP
inlawrev-3749	460	56	ocs	ocs	PROPN
inlawrev-3749	460	57	gas	gas	NOUN
inlawrev-3749	460	58	by	by	ADP
inlawrev-3749	460	59	only	only	ADV
inlawrev-3749	460	60	applying	apply	VERB
inlawrev-3749	460	61	a	a	DET
inlawrev-3749	460	62	first	first	ADJ
inlawrev-3749	460	63	-	-	PUNCT
inlawrev-3749	460	64	use	use	NOUN
inlawrev-3749	460	65	tax	tax	NOUN
inlawrev-3749	460	66	to	to	ADP
inlawrev-3749	460	67	gas	gas	NOUN
inlawrev-3749	460	68	moving	move	VERB
inlawrev-3749	460	69	out	out	ADP
inlawrev-3749	460	70	of	of	ADP
inlawrev-3749	460	71	state	state	NOUN
inlawrev-3749	460	72	)	)	PUNCT
inlawrev-3749	460	73	;	;	PUNCT
inlawrev-3749	460	74	boston	boston	PROPN
inlawrev-3749	460	75	stock	stock	PROPN
inlawrev-3749	460	76	exch	exch	PROPN
inlawrev-3749	460	77	.	.	PUNCT
inlawrev-3749	461	1	v.	v.	ADP
inlawrev-3749	461	2	state	state	NOUN
inlawrev-3749	461	3	tax	tax	NOUN
inlawrev-3749	461	4	comm'n	comm'n	PROPN
inlawrev-3749	461	5	,	,	PUNCT
inlawrev-3749	461	6	429	429	NUM
inlawrev-3749	461	7	u.s	u.s	PROPN
inlawrev-3749	461	8	.	.	PROPN
inlawrev-3749	461	9	318	318	NUM
inlawrev-3749	461	10	,	,	PUNCT
inlawrev-3749	461	11	319	319	NUM
inlawrev-3749	461	12	(	(	PUNCT
inlawrev-3749	461	13	1977	1977	NUM
inlawrev-3749	461	14	)	)	PUNCT
inlawrev-3749	461	15	(	(	PUNCT
inlawrev-3749	461	16	imposing	impose	VERB
inlawrev-3749	461	17	a	a	DET
inlawrev-3749	461	18	transfer	transfer	NOUN
inlawrev-3749	461	19	tax	tax	NOUN
inlawrev-3749	461	20	on	on	ADP
inlawrev-3749	461	21	sale	sale	NOUN
inlawrev-3749	461	22	of	of	ADP
inlawrev-3749	461	23	securities	security	NOUN
inlawrev-3749	461	24	which	which	PRON
inlawrev-3749	461	25	was	be	AUX
inlawrev-3749	461	26	higher	high	ADJ
inlawrev-3749	461	27	if	if	SCONJ
inlawrev-3749	461	28	sold	sell	VERB
inlawrev-3749	461	29	out	out	ADP
inlawrev-3749	461	30	-	-	PUNCT
inlawrev-3749	461	31	of	of	ADP
inlawrev-3749	461	32	-	-	PUNCT
inlawrev-3749	461	33	state	state	NOUN
inlawrev-3749	461	34	rather	rather	ADV
inlawrev-3749	461	35	than	than	ADP
inlawrev-3749	461	36	in	in	ADP
inlawrev-3749	461	37	-	-	PUNCT
inlawrev-3749	461	38	state	state	NOUN
inlawrev-3749	461	39	)	)	PUNCT
inlawrev-3749	461	40	.	.	PUNCT
inlawrev-3749	462	1	141	141	NUM
inlawrev-3749	462	2	.	.	PUNCT
inlawrev-3749	463	1	bacchus	bacchus	PROPN
inlawrev-3749	463	2	imports	import	NOUN
inlawrev-3749	463	3	,	,	PUNCT
inlawrev-3749	463	4	468	468	NUM
inlawrev-3749	463	5	u.s	u.s	PROPN
inlawrev-3749	463	6	.	.	PROPN
inlawrev-3749	463	7	at	at	ADP
inlawrev-3749	463	8	265	265	NUM
inlawrev-3749	463	9	(	(	PUNCT
inlawrev-3749	463	10	encouraging	encourage	VERB
inlawrev-3749	463	11	in	in	ADP
inlawrev-3749	463	12	-	-	PUNCT
inlawrev-3749	463	13	state	state	NOUN
inlawrev-3749	463	14	commerce	commerce	NOUN
inlawrev-3749	463	15	by	by	ADP
inlawrev-3749	463	16	allowing	allow	VERB
inlawrev-3749	463	17	an	an	DET
inlawrev-3749	463	18	excise	excise	NOUN
inlawrev-3749	463	19	tax	tax	NOUN
inlawrev-3749	463	20	exemption	exemption	NOUN
inlawrev-3749	463	21	for	for	ADP
inlawrev-3749	463	22	fruit	fruit	NOUN
inlawrev-3749	463	23	wine	wine	NOUN
inlawrev-3749	463	24	manufactured	manufacture	VERB
inlawrev-3749	463	25	in	in	ADP
inlawrev-3749	463	26	hawaii	hawaii	PROPN
inlawrev-3749	463	27	and	and	CCONJ
inlawrev-3749	463	28	for	for	ADP
inlawrev-3749	463	29	okolehao	okolehao	ADJ
inlawrev-3749	463	30	,	,	PUNCT
inlawrev-3749	463	31	a	a	DET
inlawrev-3749	463	32	brandy	brandy	NOUN
inlawrev-3749	463	33	distilled	distil	VERB
inlawrev-3749	463	34	from	from	ADP
inlawrev-3749	463	35	the	the	DET
inlawrev-3749	463	36	root	root	NOUN
inlawrev-3749	463	37	of	of	ADP
inlawrev-3749	463	38	a	a	DET
inlawrev-3749	463	39	shrub	shrub	NOUN
inlawrev-3749	463	40	indigenous	indigenous	ADJ
inlawrev-3749	463	41	to	to	ADP
inlawrev-3749	463	42	hawaii	hawaii	NOUN
inlawrev-3749	463	43	)	)	PUNCT
inlawrev-3749	463	44	.	.	PUNCT
inlawrev-3749	464	1	142	142	NUM
inlawrev-3749	464	2	.	.	PUNCT
inlawrev-3749	465	1	new	new	PROPN
inlawrev-3749	465	2	york	york	PROPN
inlawrev-3749	465	3	,	,	PUNCT
inlawrev-3749	465	4	since	since	SCONJ
inlawrev-3749	465	5	1	1	NUM
inlawrev-3749	465	6	905	905	NUM
inlawrev-3749	465	7	,	,	PUNCT
inlawrev-3749	465	8	had	have	AUX
inlawrev-3749	465	9	imposed	impose	VERB
inlawrev-3749	465	10	a	a	DET
inlawrev-3749	465	11	transfer	transfer	NOUN
inlawrev-3749	465	12	tax	tax	NOUN
inlawrev-3749	465	13	on	on	ADP
inlawrev-3749	465	14	securities	security	NOUN
inlawrev-3749	465	15	transactions	transaction	NOUN
inlawrev-3749	465	16	ifpart	ifpart	VERB
inlawrev-3749	465	17	ofthe	ofthe	NOUN
inlawrev-3749	465	18	transaction	transaction	NOUN
inlawrev-3749	465	19	occurred	occur	VERB
inlawrev-3749	465	20	within	within	ADP
inlawrev-3749	465	21	the	the	DET
inlawrev-3749	465	22	state	state	NOUN
inlawrev-3749	465	23	.	.	PUNCT
inlawrev-3749	466	1	boston	boston	PROPN
inlawrev-3749	466	2	stock	stock	PROPN
inlawrev-3749	466	3	exch	exch	PROPN
inlawrev-3749	466	4	.	.	PROPN
inlawrev-3749	467	1	,	,	PUNCT
inlawrev-3749	468	1	429	429	NUM
inlawrev-3749	468	2	u.s	u.s	PROPN
inlawrev-3749	468	3	.	.	PROPN
inlawrev-3749	468	4	at	at	ADP
inlawrev-3749	468	5	3	3	NUM
inlawrev-3749	468	6	19	19	NUM
inlawrev-3749	468	7	.	.	PUNCT
inlawrev-3749	469	1	however	however	ADV
inlawrev-3749	469	2	,	,	PUNCT
inlawrev-3749	469	3	none	none	NOUN
inlawrev-3749	469	4	ofthe	ofthe	ADJ
inlawrev-3749	469	5	states	state	NOUN
inlawrev-3749	469	6	in	in	ADP
inlawrev-3749	469	7	which	which	PRON
inlawrev-3749	469	8	the	the	DET
inlawrev-3749	469	9	appellant	appellant	ADJ
inlawrev-3749	469	10	stock	stock	NOUN
inlawrev-3749	469	11	exchanges	exchange	NOUN
inlawrev-3749	469	12	were	be	AUX
inlawrev-3749	469	13	located	locate	VERB
inlawrev-3749	469	14	taxed	tax	VERB
inlawrev-3749	469	15	the	the	DET
inlawrev-3749	469	16	sale	sale	NOUN
inlawrev-3749	469	17	or	or	CCONJ
inlawrev-3749	469	18	transfer	transfer	NOUN
inlawrev-3749	469	19	of	of	ADP
inlawrev-3749	469	20	securities	security	NOUN
inlawrev-3749	469	21	.	.	PUNCT
inlawrev-3749	470	1	i	i	PRON
inlawrev-3749	470	2	d.	d.	PROPN
inlawrev-3749	470	3	at	at	ADP
inlawrev-3749	470	4	323	323	NUM
inlawrev-3749	470	5	.	.	PUNCT
inlawrev-3749	471	1	in	in	ADP
inlawrev-3749	471	2	enacting	enact	VERB
inlawrev-3749	471	3	the	the	DET
inlawrev-3749	471	4	amendment	amendment	NOUN
inlawrev-3749	471	5	to	to	ADP
inlawrev-3749	471	6	§	§	PROPN
inlawrev-3749	471	7	270	270	NUM
inlawrev-3749	471	8	,	,	PUNCT
inlawrev-3749	471	9	the	the	DET
inlawrev-3749	471	10	legislature	legislature	NOUN
inlawrev-3749	471	11	recognized	recognize	VERB
inlawrev-3749	471	12	that	that	SCONJ
inlawrev-3749	471	13	:	:	PUNCT
inlawrev-3749	471	14	[	[	X
inlawrev-3749	471	15	t]he	t]he	X
inlawrev-3749	471	16	tax	tax	NOUN
inlawrev-3749	471	17	on	on	ADP
inlawrev-3749	471	18	transfers	transfer	NOUN
inlawrev-3749	471	19	of	of	ADP
inlawrev-3749	471	20	stock	stock	NOUN
inlawrev-3749	471	21	...	...	PUNCT
inlawrev-3749	471	22	is	be	AUX
inlawrev-3749	471	23	an	an	DET
inlawrev-3749	471	24	important	important	ADJ
inlawrev-3749	471	25	contributing	contribute	VERB
inlawrev-3749	471	26	element	element	NOUN
inlawrev-3749	471	27	to	to	ADP
inlawrev-3749	471	28	the	the	DET
inlawrev-3749	471	29	diversion	diversion	NOUN
inlawrev-3749	471	30	of	of	ADP
inlawrev-3749	471	31	sales	sale	NOUN
inlawrev-3749	471	32	to	to	ADP
inlawrev-3749	471	33	other	other	ADJ
inlawrev-3749	471	34	areas	area	NOUN
inlawrev-3749	471	35	to	to	ADP
inlawrev-3749	471	36	the	the	DET
inlawrev-3749	471	37	detriment	detriment	NOUN
inlawrev-3749	471	38	ofthe	ofthe	NOUN
inlawrev-3749	471	39	economy	economy	NOUN
inlawrev-3749	471	40	ofthe	ofthe	NOUN
inlawrev-3749	471	41	state	state	NOUN
inlawrev-3749	472	1	[	[	X
inlawrev-3749	472	2	therefore	therefore	ADV
inlawrev-3749	472	3	]	]	X
inlawrev-3749	472	4	,	,	PUNCT
inlawrev-3749	472	5	[	[	X
inlawrev-3749	472	6	i]n	i]n	ADJ
inlawrev-3749	472	7	order	order	NOUN
inlawrev-3749	472	8	to	to	PART
inlawrev-3749	472	9	encourage	encourage	VERB
inlawrev-3749	472	10	the	the	DET
inlawrev-3749	472	11	effecting	effecting	NOUN
inlawrev-3749	472	12	by	by	ADP
inlawrev-3749	472	13	nonresidents	nonresident	NOUN
inlawrev-3749	472	14	ofthe	ofthe	ADJ
inlawrev-3749	472	15	state	state	PROPN
inlawrev-3749	472	16	ofnew	ofnew	PROPN
inlawrev-3749	472	17	york	york	PROPN
inlawrev-3749	472	18	oftheir	oftheir	ADJ
inlawrev-3749	472	19	sales	sale	NOUN
inlawrev-3749	472	20	within	within	ADP
inlawrev-3749	472	21	the	the	DET
inlawrev-3749	472	22	state	state	NOUN
inlawrev-3749	472	23	ofnew	ofnew	PROPN
inlawrev-3749	472	24	york	york	PROPN
inlawrev-3749	472	25	and	and	CCONJ
inlawrev-3749	472	26	the	the	DET
inlawrev-3749	472	27	retention	retention	NOUN
inlawrev-3749	472	28	within	within	ADP
inlawrev-3749	472	29	the	the	DET
inlawrev-3749	472	30	state	state	NOUN
inlawrev-3749	472	31	ofnew	ofnew	PROPN
inlawrev-3749	472	32	york	york	PROPN
inlawrev-3749	472	33	of	of	ADP
inlawrev-3749	472	34	sales	sale	NOUN
inlawrev-3749	472	35	involving	involve	VERB
inlawrev-3749	472	36	large	large	ADJ
inlawrev-3749	472	37	blocks	block	NOUN
inlawrev-3749	472	38	of	of	ADP
inlawrev-3749	472	39	stock	stock	NOUN
inlawrev-3749	472	40	,	,	PUNCT
inlawrev-3749	472	41	a	a	DET
inlawrev-3749	472	42	separate	separate	ADJ
inlawrev-3749	472	43	classification	classification	NOUN
inlawrev-3749	472	44	of	of	ADP
inlawrev-3749	472	45	the	the	DET
inlawrev-3749	472	46	tax	tax	NOUN
inlawrev-3749	472	47	on	on	ADP
inlawrev-3749	472	48	sales	sale	NOUN
inlawrev-3749	472	49	by	by	ADP
inlawrev-3749	472	50	nonresidents	nonresident	NOUN
inlawrev-3749	472	51	ofthe	ofthe	ADJ
inlawrev-3749	472	52	state	state	PROPN
inlawrev-3749	472	53	ofnew	ofnew	PROPN
inlawrev-3749	472	54	york	york	PROPN
inlawrev-3749	472	55	and	and	CCONJ
inlawrev-3749	472	56	a	a	DET
inlawrev-3749	472	57	maximum	maximum	ADJ
inlawrev-3749	472	58	tax	tax	NOUN
inlawrev-3749	472	59	for	for	ADP
inlawrev-3749	472	60	certain	certain	ADJ
inlawrev-3749	472	61	large	large	ADJ
inlawrev-3749	472	62	block	block	NOUN
inlawrev-3749	472	63	sales	sale	NOUN
inlawrev-3749	472	64	are	be	AUX
inlawrev-3749	472	65	desirable	desirable	ADJ
inlawrev-3749	472	66	.	.	PUNCT
inlawrev-3749	473	1	1	1	NUM
inlawrev-3749	473	2	92	92	NUM
inlawrev-3749	473	3	indiana	indiana	NOUN
inlawrev-3749	473	4	law	law	NOUN
inlawrev-3749	473	5	review	review	NOUN
inlawrev-3749	473	6	[	[	X
inlawrev-3749	473	7	vol	vol	NOUN
inlawrev-3749	473	8	.	.	PUNCT
inlawrev-3749	474	1	39:177	39:177	NUM
inlawrev-3749	474	2	purpose	purpose	NOUN
inlawrev-3749	474	3	of	of	ADP
inlawrev-3749	474	4	the	the	DET
inlawrev-3749	474	5	new	new	ADJ
inlawrev-3749	474	6	law	law	NOUN
inlawrev-3749	474	7	was	be	AUX
inlawrev-3749	474	8	to	to	PART
inlawrev-3749	474	9	'	'	PUNCT
inlawrev-3749	474	10	provide	provide	VERB
inlawrev-3749	474	11	long	long	ADJ
inlawrev-3749	474	12	-	-	PUNCT
inlawrev-3749	474	13	term	term	NOUN
inlawrev-3749	474	14	relief	relief	NOUN
inlawrev-3749	474	15	from	from	ADP
inlawrev-3749	474	16	some	some	PRON
inlawrev-3749	474	17	of	of	ADP
inlawrev-3749	474	18	the	the	DET
inlawrev-3749	474	19	competitive	competitive	ADJ
inlawrev-3749	474	20	pressures	pressure	NOUN
inlawrev-3749	474	21	from	from	ADP
inlawrev-3749	474	22	outside	outside	ADP
inlawrev-3749	474	23	the	the	DET
inlawrev-3749	474	24	state	state	NOUN
inlawrev-3749	474	25	.	.	PUNCT
inlawrev-3749	474	26	"	"	PUNCT
inlawrev-3749	475	1	143	143	NUM
inlawrev-3749	475	2	as	as	ADP
inlawrev-3749	475	3	a	a	DET
inlawrev-3749	475	4	result	result	NOUN
inlawrev-3749	475	5	,	,	PUNCT
inlawrev-3749	475	6	transactions	transaction	NOUN
inlawrev-3749	475	7	involving	involve	VERB
inlawrev-3749	475	8	out	out	ADV
inlawrev-3749	475	9	-	-	PUNCT
inlawrev-3749	475	10	of	of	ADP
inlawrev-3749	475	11	-	-	PUNCT
inlawrev-3749	475	12	state	state	NOUN
inlawrev-3749	475	13	sales	sale	NOUN
inlawrev-3749	475	14	were	be	AUX
inlawrev-3749	475	15	taxed	tax	VERB
inlawrev-3749	475	16	more	more	ADV
inlawrev-3749	475	17	heavily	heavily	ADV
inlawrev-3749	475	18	than	than	ADP
inlawrev-3749	475	19	most	most	ADJ
inlawrev-3749	475	20	transactions	transaction	NOUN
inlawrev-3749	475	21	involving	involve	VERB
inlawrev-3749	475	22	a	a	DET
inlawrev-3749	475	23	sale	sale	NOUN
inlawrev-3749	475	24	within	within	ADP
inlawrev-3749	475	25	the	the	DET
inlawrev-3749	475	26	state	state	NOUN
inlawrev-3749	475	27	.	.	PUNCT
inlawrev-3749	476	1	144	144	NUM
inlawrev-3749	477	1	likewise	likewise	ADV
inlawrev-3749	477	2	,	,	PUNCT
inlawrev-3749	477	3	in	in	ADP
inlawrev-3749	477	4	marylandv	marylandv	PROPN
inlawrev-3749	477	5	.	.	PUNCT
inlawrev-3749	478	1	louisiana	louisiana	PROPN
inlawrev-3749	478	2	,	,	PUNCT
inlawrev-3749	478	3	ocs	ocs	PROPN
inlawrev-3749	478	4	gas	gas	NOUN
inlawrev-3749	478	5	was	be	AUX
inlawrev-3749	478	6	generally	generally	ADV
inlawrev-3749	478	7	consumed	consume	VERB
inlawrev-3749	478	8	in	in	ADP
inlawrev-3749	478	9	louisiana	louisiana	PROPN
inlawrev-3749	478	10	without	without	ADP
inlawrev-3749	478	11	the	the	DET
inlawrev-3749	478	12	burden	burden	NOUN
inlawrev-3749	478	13	ofthe	ofthe	PRON
inlawrev-3749	478	14	first	first	ADJ
inlawrev-3749	478	15	-	-	PUNCT
inlawrev-3749	478	16	use	use	NOUN
inlawrev-3749	478	17	tax	tax	NOUN
inlawrev-3749	478	18	.	.	PUNCT
inlawrev-3749	479	1	its	its	PRON
inlawrev-3749	479	2	principal	principal	ADJ
inlawrev-3749	479	3	application	application	NOUN
inlawrev-3749	479	4	was	be	AUX
inlawrev-3749	479	5	to	to	PART
inlawrev-3749	479	6	tax	tax	NOUN
inlawrev-3749	479	7	gas	gas	NOUN
inlawrev-3749	479	8	moving	move	VERB
inlawrev-3749	479	9	from	from	ADP
inlawrev-3749	479	10	louisiana	louisiana	PROPN
inlawrev-3749	479	11	to	to	ADP
inlawrev-3749	479	12	out	out	ADP
inlawrev-3749	479	13	of	of	ADP
inlawrev-3749	479	14	state	state	NOUN
inlawrev-3749	479	15	.	.	PUNCT
inlawrev-3749	480	1	145	145	NUM
inlawrev-3749	480	2	westinghouse	westinghouse	PROPN
inlawrev-3749	480	3	electric	electric	PROPN
inlawrev-3749	480	4	corp	corp	PROPN
inlawrev-3749	480	5	.	.	PROPN
inlawrev-3749	480	6	is	be	AUX
inlawrev-3749	480	7	most	most	ADV
inlawrev-3749	480	8	similar	similar	ADJ
inlawrev-3749	480	9	to	to	ADP
inlawrev-3749	480	10	cuno	cuno	PROPN
inlawrev-3749	480	11	because	because	SCONJ
inlawrev-3749	480	12	,	,	PUNCT
inlawrev-3749	480	13	like	like	ADP
inlawrev-3749	480	14	cuno	cuno	NOUN
inlawrev-3749	480	15	,	,	PUNCT
inlawrev-3749	480	16	it	it	PRON
inlawrev-3749	480	17	involved	involve	VERB
inlawrev-3749	480	18	an	an	DET
inlawrev-3749	480	19	income	income	NOUN
inlawrev-3749	480	20	tax	tax	NOUN
inlawrev-3749	480	21	credit	credit	NOUN
inlawrev-3749	480	22	.	.	PUNCT
inlawrev-3749	481	1	however	however	ADV
inlawrev-3749	481	2	,	,	PUNCT
inlawrev-3749	481	3	unlike	unlike	ADP
inlawrev-3749	481	4	cuno	cuno	PROPN
inlawrev-3749	481	5	,	,	PUNCT
inlawrev-3749	481	6	the	the	DET
inlawrev-3749	481	7	amount	amount	NOUN
inlawrev-3749	481	8	of	of	ADP
inlawrev-3749	481	9	the	the	DET
inlawrev-3749	481	10	new	new	PROPN
inlawrev-3749	481	11	york	york	PROPN
inlawrev-3749	481	12	credit	credit	NOUN
inlawrev-3749	481	13	depended	depend	VERB
inlawrev-3749	481	14	on	on	ADP
inlawrev-3749	481	15	both	both	PRON
inlawrev-3749	481	16	in	in	ADP
inlawrev-3749	481	17	-	-	PUNCT
inlawrev-3749	481	18	state	state	NOUN
inlawrev-3749	481	19	and	and	CCONJ
inlawrev-3749	481	20	out	out	ADP
inlawrev-3749	481	21	-	-	PUNCT
inlawrev-3749	481	22	of	of	ADP
inlawrev-3749	481	23	-	-	PUNCT
inlawrev-3749	481	24	state	state	NOUN
inlawrev-3749	481	25	activity	activity	NOUN
inlawrev-3749	481	26	.	.	PUNCT
inlawrev-3749	482	1	since	since	SCONJ
inlawrev-3749	482	2	the	the	DET
inlawrev-3749	482	3	ratio	ratio	NOUN
inlawrev-3749	482	4	to	to	PART
inlawrev-3749	482	5	calculate	calculate	VERB
inlawrev-3749	482	6	the	the	DET
inlawrev-3749	482	7	credit	credit	NOUN
inlawrev-3749	482	8	was	be	AUX
inlawrev-3749	482	9	based	base	VERB
inlawrev-3749	482	10	on	on	ADP
inlawrev-3749	482	11	disc	disc	NOUN
inlawrev-3749	482	12	gross	gross	ADJ
inlawrev-3749	482	13	receipts	receipt	NOUN
inlawrev-3749	482	14	of	of	ADP
inlawrev-3749	482	15	export	export	NOUN
inlawrev-3749	482	16	property	property	NOUN
inlawrev-3749	482	17	shipped	ship	VERB
inlawrev-3749	482	18	from	from	ADP
inlawrev-3749	482	19	within	within	ADP
inlawrev-3749	482	20	new	new	PROPN
inlawrev-3749	482	21	york	york	PROPN
inlawrev-3749	482	22	to	to	PART
inlawrev-3749	482	23	total	total	ADJ
inlawrev-3749	482	24	disc	disc	NOUN
inlawrev-3749	482	25	gross	gross	ADJ
inlawrev-3749	482	26	receipts	receipt	NOUN
inlawrev-3749	482	27	derived	derive	VERB
inlawrev-3749	482	28	from	from	ADP
inlawrev-3749	482	29	the	the	DET
inlawrev-3749	482	30	sale	sale	NOUN
inlawrev-3749	482	31	of	of	ADP
inlawrev-3749	482	32	all	all	DET
inlawrev-3749	482	33	export	export	NOUN
inlawrev-3749	482	34	property	property	NOUN
inlawrev-3749	482	35	,	,	PUNCT
inlawrev-3749	482	36	the	the	DET
inlawrev-3749	482	37	new	new	PROPN
inlawrev-3749	482	38	york	york	PROPN
inlawrev-3749	482	39	credit	credit	NOUN
inlawrev-3749	482	40	decreased	decrease	VERB
inlawrev-3749	482	41	as	as	SCONJ
inlawrev-3749	482	42	the	the	DET
inlawrev-3749	482	43	percentage	percentage	NOUN
inlawrev-3749	482	44	of	of	ADP
inlawrev-3749	482	45	exports	export	NOUN
inlawrev-3749	482	46	outside	outside	ADP
inlawrev-3749	482	47	new	new	PROPN
inlawrev-3749	482	48	york	york	PROPN
inlawrev-3749	482	49	increased	increase	VERB
inlawrev-3749	482	50	.	.	PUNCT
inlawrev-3749	483	1	146	146	NUM
inlawrev-3749	483	2	the	the	DET
inlawrev-3749	483	3	court	court	NOUN
inlawrev-3749	483	4	noted	note	VERB
inlawrev-3749	483	5	that	that	SCONJ
inlawrev-3749	483	6	it	it	PRON
inlawrev-3749	483	7	was	be	AUX
inlawrev-3749	483	8	not	not	PART
inlawrev-3749	483	9	the	the	DET
inlawrev-3749	483	10	provision	provision	NOUN
inlawrev-3749	483	11	ofthe	ofthe	ADJ
inlawrev-3749	483	12	credit	credit	NOUN
inlawrev-3749	483	13	that	that	PRON
inlawrev-3749	483	14	offended	offend	VERB
inlawrev-3749	483	15	the	the	DET
inlawrev-3749	483	16	commerce	commerce	NOUN
inlawrev-3749	483	17	clause	clause	NOUN
inlawrev-3749	483	18	,	,	PUNCT
inlawrev-3749	483	19	"	"	PUNCT
inlawrev-3749	483	20	but	but	CCONJ
inlawrev-3749	483	21	the	the	DET
inlawrev-3749	483	22	fact	fact	NOUN
inlawrev-3749	483	23	that	that	SCONJ
inlawrev-3749	483	24	it	it	PRON
inlawrev-3749	483	25	[	[	X
inlawrev-3749	483	26	was	be	AUX
inlawrev-3749	483	27	]	]	PUNCT
inlawrev-3749	483	28	allowed	allow	VERB
inlawrev-3749	483	29	on	on	ADP
inlawrev-3749	483	30	an	an	DET
inlawrev-3749	483	31	impermissible	impermissible	ADJ
inlawrev-3749	483	32	basis	basis	NOUN
inlawrev-3749	483	33	,	,	PUNCT
inlawrev-3749	483	34	i.e.	i.e.	X
inlawrev-3749	483	35	,	,	PUNCT
inlawrev-3749	483	36	the	the	DET
inlawrev-3749	483	37	percentage	percentage	NOUN
inlawrev-3749	483	38	of	of	ADP
inlawrev-3749	483	39	a	a	DET
inlawrev-3749	483	40	specific	specific	ADJ
inlawrev-3749	483	41	segment	segment	NOUN
inlawrev-3749	483	42	of	of	ADP
inlawrev-3749	483	43	the	the	DET
inlawrev-3749	483	44	corporation	corporation	NOUN
inlawrev-3749	483	45	's	's	PART
inlawrev-3749	483	46	business	business	NOUN
inlawrev-3749	483	47	that	that	SCONJ
inlawrev-3749	483	48	[	[	X
inlawrev-3749	483	49	was	be	AUX
inlawrev-3749	483	50	]	]	PUNCT
inlawrev-3749	483	51	conducted	conduct	VERB
inlawrev-3749	483	52	in	in	ADP
inlawrev-3749	483	53	new	new	PROPN
inlawrev-3749	483	54	york	york	PROPN
inlawrev-3749	483	55	.	.	PUNCT
inlawrev-3749	484	1	"147	"147	PROPN
inlawrev-3749	484	2	thus	thus	ADV
inlawrev-3749	484	3	,	,	PUNCT
inlawrev-3749	484	4	not	not	PART
inlawrev-3749	484	5	only	only	ADV
inlawrev-3749	484	6	did	do	AUX
inlawrev-3749	484	7	the	the	DET
inlawrev-3749	484	8	new	new	PROPN
inlawrev-3749	484	9	york	york	PROPN
inlawrev-3749	484	10	tax	tax	NOUN
inlawrev-3749	484	11	scheme	scheme	NOUN
inlawrev-3749	484	12	provide	provide	VERB
inlawrev-3749	484	13	a	a	DET
inlawrev-3749	484	14	positive	positive	ADJ
inlawrev-3749	484	15	incentive	incentive	NOUN
inlawrev-3749	484	16	for	for	ADP
inlawrev-3749	484	17	increased	increase	VERB
inlawrev-3749	484	18	business	business	NOUN
inlawrev-3749	484	19	activity	activity	NOUN
inlawrev-3749	484	20	in	in	ADP
inlawrev-3749	484	21	new	new	PROPN
inlawrev-3749	484	22	york	york	PROPN
inlawrev-3749	484	23	,	,	PUNCT
inlawrev-3749	484	24	but	but	CCONJ
inlawrev-3749	484	25	it	it	PRON
inlawrev-3749	484	26	also	also	ADV
inlawrev-3749	484	27	penalized	penalize	VERB
inlawrev-3749	484	28	increases	increase	NOUN
inlawrev-3749	484	29	in	in	ADP
inlawrev-3749	484	30	shipping	shipping	NOUN
inlawrev-3749	484	31	activities	activity	NOUN
inlawrev-3749	484	32	in	in	ADP
inlawrev-3749	484	33	other	other	ADJ
inlawrev-3749	484	34	states	state	NOUN
inlawrev-3749	484	35	.	.	PUNCT
inlawrev-3749	485	1	148	148	NUM
inlawrev-3749	485	2	new	new	PROPN
inlawrev-3749	485	3	york	york	PROPN
inlawrev-3749	485	4	's	's	PART
inlawrev-3749	485	5	intention	intention	NOUN
inlawrev-3749	485	6	,	,	PUNCT
inlawrev-3749	485	7	just	just	ADV
inlawrev-3749	485	8	as	as	ADP
inlawrev-3749	485	9	in	in	ADP
inlawrev-3749	485	10	boston	boston	PROPN
inlawrev-3749	485	11	stock	stock	PROPN
inlawrev-3749	485	12	exchange	exchange	PROPN
inlawrev-3749	485	13	,	,	PUNCT
inlawrev-3749	485	14	was	be	AUX
inlawrev-3749	485	15	to	to	PART
inlawrev-3749	485	16	ensure	ensure	VERB
inlawrev-3749	485	17	that	that	SCONJ
inlawrev-3749	485	18	it	it	PRON
inlawrev-3749	485	19	did	do	AUX
inlawrev-3749	485	20	not	not	PART
inlawrev-3749	485	21	lose	lose	VERB
inlawrev-3749	485	22	its	its	PRON
inlawrev-3749	485	23	competitive	competitive	ADJ
inlawrev-3749	485	24	position	position	NOUN
inlawrev-3749	485	25	to	to	ADP
inlawrev-3749	485	26	other	other	ADJ
inlawrev-3749	485	27	states	state	NOUN
inlawrev-3749	485	28	,	,	PUNCT
inlawrev-3749	485	29	since	since	SCONJ
inlawrev-3749	485	30	other	other	ADJ
inlawrev-3749	485	31	states	state	NOUN
inlawrev-3749	485	32	would	would	AUX
inlawrev-3749	485	33	also	also	ADV
inlawrev-3749	485	34	be	be	AUX
inlawrev-3749	485	35	providing	provide	VERB
inlawrev-3749	485	36	tax	tax	NOUN
inlawrev-3749	485	37	benefits	benefit	NOUN
inlawrev-3749	485	38	to	to	ADP
inlawrev-3749	485	39	discs	disc	NOUN
inlawrev-3749	485	40	.	.	PUNCT
inlawrev-3749	485	41	149	149	NUM
inlawrev-3749	485	42	in	in	ADP
inlawrev-3749	485	43	doing	do	VERB
inlawrev-3749	485	44	so	so	ADV
inlawrev-3749	485	45	,	,	PUNCT
inlawrev-3749	485	46	it	it	PRON
inlawrev-3749	485	47	"	"	PUNCT
inlawrev-3749	485	48	violated	violate	VERB
inlawrev-3749	485	49	the	the	DET
inlawrev-3749	485	50	prohibition	prohibition	NOUN
inlawrev-3749	485	51	in	in	ADP
inlawrev-3749	485	52	boston	boston	PROPN
inlawrev-3749	485	53	stock	stock	PROPN
inlawrev-3749	485	54	exchange	exchange	PROPN
inlawrev-3749	485	55	against	against	ADP
inlawrev-3749	485	56	using	use	VERB
inlawrev-3749	485	57	discriminatory	discriminatory	ADJ
inlawrev-3749	485	58	state	state	NOUN
inlawrev-3749	485	59	taxes	taxis	NOUN
inlawrev-3749	485	60	to	to	PART
inlawrev-3749	485	61	burden	burden	VERB
inlawrev-3749	485	62	commerce	commerce	NOUN
inlawrev-3749	485	63	in	in	ADP
inlawrev-3749	485	64	other	other	ADJ
inlawrev-3749	485	65	states	state	NOUN
inlawrev-3749	485	66	in	in	ADP
inlawrev-3749	485	67	an	an	DET
inlawrev-3749	485	68	attempt	attempt	NOUN
inlawrev-3749	485	69	to	to	PART
inlawrev-3749	485	70	induce	induce	VERB
inlawrev-3749	485	71	'	'	PUNCT
inlawrev-3749	485	72	business	business	NOUN
inlawrev-3749	485	73	operations	operation	NOUN
inlawrev-3749	485	74	to	to	PART
inlawrev-3749	485	75	be	be	AUX
inlawrev-3749	485	76	performed	perform	VERB
inlawrev-3749	485	77	in	in	ADP
inlawrev-3749	485	78	the	the	DET
inlawrev-3749	485	79	home	home	NOUN
inlawrev-3749	485	80	state	state	NOUN
inlawrev-3749	485	81	that	that	PRON
inlawrev-3749	485	82	could	could	AUX
inlawrev-3749	485	83	more	more	ADV
inlawrev-3749	485	84	efficiently	efficiently	ADV
inlawrev-3749	485	85	be	be	AUX
inlawrev-3749	485	86	performed	perform	VERB
inlawrev-3749	485	87	elsewhere	elsewhere	ADV
inlawrev-3749	485	88	.	.	PUNCT
inlawrev-3749	486	1	"	"	PUNCT
inlawrev-3749	486	2	,	,	PUNCT
inlawrev-3749	486	3	150	150	NUM
inlawrev-3749	486	4	thus	thus	ADV
inlawrev-3749	486	5	,	,	PUNCT
inlawrev-3749	486	6	the	the	DET
inlawrev-3749	486	7	court	court	NOUN
inlawrev-3749	486	8	once	once	ADV
inlawrev-3749	486	9	again	again	ADV
inlawrev-3749	486	10	struck	strike	VERB
inlawrev-3749	486	11	down	down	ADP
inlawrev-3749	486	12	a	a	DET
inlawrev-3749	486	13	statute	statute	NOUN
inlawrev-3749	486	14	that	that	PRON
inlawrev-3749	486	15	had	have	VERB
inlawrev-3749	486	16	economic	economic	ADJ
inlawrev-3749	486	17	protectionism	protectionism	NOUN
inlawrev-3749	486	18	as	as	ADP
inlawrev-3749	486	19	its	its	PRON
inlawrev-3749	486	20	intention	intention	NOUN
inlawrev-3749	486	21	.	.	PUNCT
inlawrev-3749	487	1	each	each	DET
inlawrev-3749	487	2	ofthose	ofthose	ADJ
inlawrev-3749	487	3	cases	case	NOUN
inlawrev-3749	487	4	relied	rely	VERB
inlawrev-3749	487	5	on	on	ADP
inlawrev-3749	487	6	by	by	ADP
inlawrev-3749	487	7	the	the	DET
inlawrev-3749	487	8	sixth	sixth	ADJ
inlawrev-3749	487	9	circuit	circuit	NOUN
inlawrev-3749	487	10	can	can	AUX
inlawrev-3749	487	11	be	be	AUX
inlawrev-3749	487	12	distinguished	distinguish	VERB
inlawrev-3749	487	13	from	from	ADP
inlawrev-3749	487	14	cuno	cuno	PROPN
inlawrev-3749	487	15	.	.	PUNCT
inlawrev-3749	488	1	first	first	ADV
inlawrev-3749	488	2	,	,	PUNCT
inlawrev-3749	488	3	the	the	DET
inlawrev-3749	488	4	ohio	ohio	PROPN
inlawrev-3749	488	5	investment	investment	NOUN
inlawrev-3749	488	6	tax	tax	NOUN
inlawrev-3749	488	7	credit	credit	NOUN
inlawrev-3749	488	8	applied	apply	VERB
inlawrev-3749	488	9	only	only	ADV
inlawrev-3749	488	10	to	to	ADP
inlawrev-3749	488	11	in	in	ADP
inlawrev-3749	488	12	-	-	PUNCT
inlawrev-3749	488	13	state	state	NOUN
inlawrev-3749	488	14	activities	activity	NOUN
inlawrev-3749	488	15	.	.	PUNCT
inlawrev-3749	489	1	like	like	ADP
inlawrev-3749	489	2	the	the	DET
inlawrev-3749	489	3	export	export	NOUN
inlawrev-3749	489	4	credit	credit	NOUN
inlawrev-3749	489	5	in	in	ADP
inlawrev-3749	489	6	westinghouse	westinghouse	PROPN
inlawrev-3749	489	7	electric	electric	PROPN
inlawrev-3749	489	8	corp	corp	PROPN
inlawrev-3749	489	9	.	.	PROPN
inlawrev-3749	489	10	,	,	PUNCT
inlawrev-3749	489	11	as	as	SCONJ
inlawrev-3749	489	12	in	in	ADP
inlawrev-3749	489	13	-	-	PUNCT
inlawrev-3749	489	14	state	state	NOUN
inlawrev-3749	489	15	activity	activity	NOUN
inlawrev-3749	489	16	increased	increase	VERB
inlawrev-3749	489	17	(	(	PUNCT
inlawrev-3749	489	18	i.e.	i.e.	X
inlawrev-3749	489	19	,	,	PUNCT
inlawrev-3749	489	20	purchases	purchase	VERB
inlawrev-3749	489	21	ofnew	ofnew	ADJ
inlawrev-3749	489	22	machinery	machinery	NOUN
inlawrev-3749	489	23	and	and	CCONJ
inlawrev-3749	489	24	equipment	equipment	NOUN
inlawrev-3749	489	25	installed	instal	VERB
inlawrev-3749	489	26	in	in	ADP
inlawrev-3749	489	27	-	-	PUNCT
inlawrev-3749	489	28	state	state	NOUN
inlawrev-3749	489	29	)	)	PUNCT
inlawrev-3749	489	30	,	,	PUNCT
inlawrev-3749	489	31	the	the	DET
inlawrev-3749	489	32	ohio	ohio	PROPN
inlawrev-3749	489	33	investment	investment	NOUN
inlawrev-3749	489	34	tax	tax	NOUN
inlawrev-3749	489	35	credit	credit	NOUN
inlawrev-3749	489	36	increased	increase	VERB
inlawrev-3749	489	37	as	as	ADV
inlawrev-3749	489	38	well	well	ADV
inlawrev-3749	489	39	;	;	PUNCT
inlawrev-3749	489	40	however	however	ADV
inlawrev-3749	489	41	,	,	PUNCT
inlawrev-3749	489	42	unlike	unlike	ADP
inlawrev-3749	489	43	westinghouse	westinghouse	NOUN
inlawrev-3749	489	44	,	,	PUNCT
inlawrev-3749	489	45	the	the	DET
inlawrev-3749	489	46	credit	credit	NOUN
inlawrev-3749	489	47	did	do	AUX
inlawrev-3749	489	48	not	not	PART
inlawrev-3749	489	49	decrease	decrease	VERB
inlawrev-3749	489	50	as	as	SCONJ
inlawrev-3749	489	51	out	out	ADV
inlawrev-3749	489	52	-	-	PUNCT
inlawrev-3749	489	53	of	of	ADP
inlawrev-3749	489	54	-	-	PUNCT
inlawrev-3749	489	55	state	state	NOUN
inlawrev-3749	489	56	activity	activity	NOUN
inlawrev-3749	489	57	increased	increase	VERB
inlawrev-3749	489	58	.	.	PUNCT
inlawrev-3749	490	1	151	151	NUM
inlawrev-3749	490	2	the	the	DET
inlawrev-3749	490	3	ohio	ohio	PROPN
inlawrev-3749	490	4	credit	credit	NOUN
inlawrev-3749	490	5	was	be	AUX
inlawrev-3749	490	6	tied	tie	VERB
inlawrev-3749	490	7	only	only	ADV
inlawrev-3749	490	8	to	to	ADP
inlawrev-3749	490	9	machinery	machinery	NOUN
inlawrev-3749	490	10	and	and	CCONJ
inlawrev-3749	490	11	equipment	equipment	NOUN
inlawrev-3749	490	12	purchases	purchase	NOUN
inlawrev-3749	490	13	within	within	ADP
inlawrev-3749	490	14	the	the	DET
inlawrev-3749	490	15	state	state	NOUN
inlawrev-3749	490	16	.	.	PUNCT
inlawrev-3749	491	1	there	there	PRON
inlawrev-3749	491	2	was	be	VERB
inlawrev-3749	491	3	no	no	DET
inlawrev-3749	491	4	i	i	PROPN
inlawrev-3749	491	5	d.	d.	NOUN
inlawrev-3749	491	6	at	at	ADP
inlawrev-3749	491	7	326	326	NUM
inlawrev-3749	491	8	-	-	SYM
inlawrev-3749	491	9	27	27	NUM
inlawrev-3749	491	10	(	(	PUNCT
inlawrev-3749	491	11	quoting	quote	VERB
inlawrev-3749	491	12	1968	1968	NUM
inlawrev-3749	491	13	n.y	n.y	PROPN
inlawrev-3749	491	14	.	.	PROPN
inlawrev-3749	491	15	laws	laws	PROPN
inlawrev-3749	491	16	c.	c.	PROPN
inlawrev-3749	491	17	827	827	NUM
inlawrev-3749	491	18	,	,	PUNCT
inlawrev-3749	491	19	§	§	PROPN
inlawrev-3749	491	20	1	1	NUM
inlawrev-3749	491	21	)	)	PUNCT
inlawrev-3749	491	22	.	.	PUNCT
inlawrev-3749	492	1	143	143	X
inlawrev-3749	492	2	.	.	PUNCT
inlawrev-3749	493	1	i	i	PRON
inlawrev-3749	493	2	d.	d.	PROPN
inlawrev-3749	493	3	at	at	ADP
inlawrev-3749	493	4	327	327	NUM
inlawrev-3749	493	5	.	.	PUNCT
inlawrev-3749	494	1	144	144	NUM
inlawrev-3749	494	2	.	.	PUNCT
inlawrev-3749	494	3	mat	mat	PROPN
inlawrev-3749	494	4	319	319	NUM
inlawrev-3749	494	5	.	.	PUNCT
inlawrev-3749	495	1	145	145	NUM
inlawrev-3749	495	2	.	.	PUNCT
inlawrev-3749	495	3	maryland	maryland	PROPN
inlawrev-3749	495	4	v.	v.	PROPN
inlawrev-3749	495	5	louisiana	louisiana	PROPN
inlawrev-3749	495	6	,	,	PUNCT
inlawrev-3749	495	7	451	451	NUM
inlawrev-3749	495	8	u.s	u.s	PROPN
inlawrev-3749	495	9	.	.	PROPN
inlawrev-3749	495	10	at	at	ADP
inlawrev-3749	495	11	759	759	NUM
inlawrev-3749	495	12	.	.	PUNCT
inlawrev-3749	496	1	146	146	NUM
inlawrev-3749	496	2	.	.	PUNCT
inlawrev-3749	496	3	westinghouse	westinghouse	PROPN
inlawrev-3749	496	4	elec	elec	PROPN
inlawrev-3749	496	5	.	.	PROPN
inlawrev-3749	496	6	corp	corp	PROPN
inlawrev-3749	496	7	.	.	PROPN
inlawrev-3749	496	8	v.tully	v.tully	ADV
inlawrev-3749	496	9	,	,	PUNCT
inlawrev-3749	496	10	466	466	NUM
inlawrev-3749	496	11	u.s	u.s	AUX
inlawrev-3749	496	12	.	.	PROPN
inlawrev-3749	496	13	388,400	388,400	NUM
inlawrev-3749	496	14	-	-	SYM
inlawrev-3749	496	15	01	01	NUM
inlawrev-3749	496	16	n.9	n.9	NOUN
inlawrev-3749	496	17	(	(	PUNCT
inlawrev-3749	496	18	1984	1984	NUM
inlawrev-3749	496	19	)	)	PUNCT
inlawrev-3749	496	20	(	(	PUNCT
inlawrev-3749	496	21	explaining	explain	VERB
inlawrev-3749	496	22	how	how	SCONJ
inlawrev-3749	496	23	the	the	DET
inlawrev-3749	496	24	credit	credit	NOUN
inlawrev-3749	496	25	was	be	AUX
inlawrev-3749	496	26	designed	design	VERB
inlawrev-3749	496	27	to	to	PART
inlawrev-3749	496	28	increase	increase	VERB
inlawrev-3749	496	29	as	as	SCONJ
inlawrev-3749	496	30	new	new	PROPN
inlawrev-3749	496	31	york	york	PROPN
inlawrev-3749	496	32	's	's	PART
inlawrev-3749	496	33	share	share	NOUN
inlawrev-3749	496	34	ofthe	ofthe	NOUN
inlawrev-3749	496	35	export	export	NOUN
inlawrev-3749	496	36	activity	activity	NOUN
inlawrev-3749	496	37	increased	increase	VERB
inlawrev-3749	496	38	and	and	CCONJ
inlawrev-3749	496	39	therefore	therefore	ADV
inlawrev-3749	496	40	would	would	AUX
inlawrev-3749	496	41	decrease	decrease	VERB
inlawrev-3749	496	42	as	as	SCONJ
inlawrev-3749	496	43	the	the	DET
inlawrev-3749	496	44	business	business	NOUN
inlawrev-3749	496	45	'	'	PART
inlawrev-3749	496	46	s	s	PART
inlawrev-3749	496	47	other	other	ADJ
inlawrev-3749	496	48	states	state	NOUN
inlawrev-3749	496	49	'	'	PART
inlawrev-3749	496	50	export	export	NOUN
inlawrev-3749	496	51	activity	activity	NOUN
inlawrev-3749	496	52	increased	increase	VERB
inlawrev-3749	496	53	)	)	PUNCT
inlawrev-3749	496	54	.	.	PUNCT
inlawrev-3749	497	1	147	147	NUM
inlawrev-3749	497	2	.	.	PUNCT
inlawrev-3749	498	1	/d	/d	PUNCT
inlawrev-3749	498	2	at	at	ADP
inlawrev-3749	498	3	407	407	NUM
inlawrev-3749	498	4	n.	n.	NOUN
inlawrev-3749	498	5	12	12	NUM
inlawrev-3749	498	6	.	.	PUNCT
inlawrev-3749	499	1	148	148	NUM
inlawrev-3749	499	2	.	.	PUNCT
inlawrev-3749	500	1	i	i	PRON
inlawrev-3749	500	2	d.	d.	PROPN
inlawrev-3749	500	3	at	at	ADP
inlawrev-3749	500	4	400	400	NUM
inlawrev-3749	500	5	-	-	SYM
inlawrev-3749	500	6	01	01	NUM
inlawrev-3749	500	7	.	.	NOUN
inlawrev-3749	500	8	149	149	NUM
inlawrev-3749	500	9	.	.	PUNCT
inlawrev-3749	501	1	mat	mat	NOUN
inlawrev-3749	501	2	397	397	NUM
inlawrev-3749	501	3	.	.	X
inlawrev-3749	501	4	150	150	NUM
inlawrev-3749	501	5	.	.	PUNCT
inlawrev-3749	502	1	i	i	PRON
inlawrev-3749	502	2	d.	d.	PROPN
inlawrev-3749	502	3	at	at	ADP
inlawrev-3749	502	4	406	406	NUM
inlawrev-3749	502	5	(	(	PUNCT
inlawrev-3749	502	6	quoting	quote	VERB
inlawrev-3749	502	7	pike	pike	NOUN
inlawrev-3749	502	8	v.	v.	ADP
inlawrev-3749	502	9	bruce	bruce	PROPN
inlawrev-3749	502	10	church	church	PROPN
inlawrev-3749	502	11	,	,	PUNCT
inlawrev-3749	502	12	inc	inc	PROPN
inlawrev-3749	502	13	.	.	PROPN
inlawrev-3749	502	14	,	,	PUNCT
inlawrev-3749	502	15	397	397	NUM
inlawrev-3749	502	16	u.s	u.s	PROPN
inlawrev-3749	502	17	.	.	PROPN
inlawrev-3749	502	18	137	137	NUM
inlawrev-3749	502	19	,	,	PUNCT
inlawrev-3749	502	20	145	145	NUM
inlawrev-3749	502	21	(	(	PUNCT
inlawrev-3749	502	22	1970	1970	NUM
inlawrev-3749	502	23	)	)	PUNCT
inlawrev-3749	502	24	)	)	PUNCT
inlawrev-3749	502	25	.	.	PUNCT
inlawrev-3749	503	1	151	151	NUM
inlawrev-3749	503	2	.	.	PUNCT
inlawrev-3749	504	1	see	see	VERB
inlawrev-3749	504	2	ohio	ohio	PROPN
inlawrev-3749	504	3	rev	rev	PROPN
inlawrev-3749	504	4	.	.	PROPN
inlawrev-3749	504	5	code	code	PROPN
inlawrev-3749	504	6	.	.	PUNCT
inlawrev-3749	505	1	ann	ann	PROPN
inlawrev-3749	505	2	.	.	PUNCT
inlawrev-3749	506	1	§	§	PROPN
inlawrev-3749	506	2	5733.33(a)(8)-(13	5733.33(a)(8)-(13	NUM
inlawrev-3749	506	3	)	)	PUNCT
inlawrev-3749	506	4	,	,	PUNCT
inlawrev-3749	506	5	(	(	PUNCT
inlawrev-3749	506	6	c)(1	c)(1	NOUN
inlawrev-3749	506	7	)	)	PUNCT
inlawrev-3749	506	8	,	,	PUNCT
inlawrev-3749	506	9	(	(	PUNCT
inlawrev-3749	506	10	c)(2	c)(2	X
inlawrev-3749	506	11	)	)	PUNCT
inlawrev-3749	506	12	(	(	PUNCT
inlawrev-3749	506	13	west	west	NOUN
inlawrev-3749	506	14	2004	2004	NUM
inlawrev-3749	506	15	)	)	PUNCT
inlawrev-3749	506	16	.	.	PUNCT
inlawrev-3749	507	1	2005	2005	NUM
inlawrev-3749	507	2	]	]	PUNCT
inlawrev-3749	507	3	the	the	DET
inlawrev-3749	507	4	dormant	dormant	PROPN
inlawrev-3749	507	5	commerce	commerce	PROPN
inlawrev-3749	507	6	clause	clause	NOUN
inlawrev-3749	507	7	1	1	NUM
inlawrev-3749	507	8	93	93	NUM
inlawrev-3749	507	9	ratio	ratio	NOUN
inlawrev-3749	507	10	of	of	ADP
inlawrev-3749	507	11	ohio	ohio	PROPN
inlawrev-3749	507	12	purchases	purchase	NOUN
inlawrev-3749	507	13	of	of	ADP
inlawrev-3749	507	14	machinery	machinery	NOUN
inlawrev-3749	507	15	and	and	CCONJ
inlawrev-3749	507	16	equipment	equipment	NOUN
inlawrev-3749	507	17	to	to	ADP
inlawrev-3749	507	18	total	total	ADJ
inlawrev-3749	507	19	purchases	purchase	NOUN
inlawrev-3749	507	20	of	of	ADP
inlawrev-3749	507	21	machinery	machinery	NOUN
inlawrev-3749	507	22	and	and	CCONJ
inlawrev-3749	507	23	equipment	equipment	NOUN
inlawrev-3749	507	24	,	,	PUNCT
inlawrev-3749	507	25	as	as	SCONJ
inlawrev-3749	507	26	was	be	AUX
inlawrev-3749	507	27	the	the	DET
inlawrev-3749	507	28	case	case	NOUN
inlawrev-3749	507	29	in	in	ADP
inlawrev-3749	507	30	westinghouse	westinghouse	NOUN
inlawrev-3749	507	31	.	.	PUNCT
inlawrev-3749	508	1	this	this	PRON
inlawrev-3749	508	2	is	be	AUX
inlawrev-3749	508	3	a	a	DET
inlawrev-3749	508	4	"	"	PUNCT
inlawrev-3749	508	5	crucial	crucial	ADJ
inlawrev-3749	508	6	"	"	PUNCT
inlawrev-3749	508	7	distinction	distinction	NOUN
inlawrev-3749	508	8	.	.	PUNCT
inlawrev-3749	509	1	152	152	NUM
inlawrev-3749	509	2	hence	hence	ADV
inlawrev-3749	509	3	,	,	PUNCT
inlawrev-3749	509	4	the	the	DET
inlawrev-3749	509	5	ohio	ohio	PROPN
inlawrev-3749	509	6	investment	investment	NOUN
inlawrev-3749	509	7	tax	tax	NOUN
inlawrev-3749	509	8	credit	credit	NOUN
inlawrev-3749	509	9	provided	provide	VERB
inlawrev-3749	509	10	a	a	DET
inlawrev-3749	509	11	positive	positive	ADJ
inlawrev-3749	509	12	incentive	incentive	NOUN
inlawrev-3749	509	13	for	for	ADP
inlawrev-3749	509	14	increased	increase	VERB
inlawrev-3749	509	15	business	business	NOUN
inlawrev-3749	509	16	activity	activity	NOUN
inlawrev-3749	509	17	in	in	ADP
inlawrev-3749	509	18	ohio	ohio	PROPN
inlawrev-3749	509	19	,	,	PUNCT
inlawrev-3749	509	20	but	but	CCONJ
inlawrev-3749	509	21	it	it	PRON
inlawrev-3749	509	22	did	do	AUX
inlawrev-3749	509	23	not	not	PART
inlawrev-3749	509	24	penalize	penalize	VERB
inlawrev-3749	509	25	businesses	business	NOUN
inlawrev-3749	509	26	that	that	PRON
inlawrev-3749	509	27	also	also	ADV
inlawrev-3749	509	28	increased	increase	VERB
inlawrev-3749	509	29	their	their	PRON
inlawrev-3749	509	30	property	property	NOUN
inlawrev-3749	509	31	presence	presence	NOUN
inlawrev-3749	509	32	in	in	ADP
inlawrev-3749	509	33	other	other	ADJ
inlawrev-3749	509	34	states	state	NOUN
inlawrev-3749	509	35	.	.	PUNCT
inlawrev-3749	510	1	153	153	NUM
inlawrev-3749	510	2	similarly	similarly	ADV
inlawrev-3749	510	3	,	,	PUNCT
inlawrev-3749	510	4	the	the	DET
inlawrev-3749	510	5	court	court	NOUN
inlawrev-3749	510	6	noted	note	VERB
inlawrev-3749	510	7	in	in	ADP
inlawrev-3749	510	8	boston	boston	PROPN
inlawrev-3749	510	9	stock	stock	PROPN
inlawrev-3749	510	10	exchange	exchange	PROPN
inlawrev-3749	510	11	that	that	SCONJ
inlawrev-3749	510	12	the	the	DET
inlawrev-3749	510	13	new	new	PROPN
inlawrev-3749	510	14	york	york	PROPN
inlawrev-3749	510	15	transfer	transfer	NOUN
inlawrev-3749	510	16	tax	tax	NOUN
inlawrev-3749	510	17	created	create	VERB
inlawrev-3749	510	18	both	both	CCONJ
inlawrev-3749	510	19	"	"	PUNCT
inlawrev-3749	510	20	an	an	DET
inlawrev-3749	510	21	advantage	advantage	NOUN
inlawrev-3749	510	22	for	for	ADP
inlawrev-3749	510	23	the	the	DET
inlawrev-3749	510	24	exchanges	exchange	NOUN
inlawrev-3749	510	25	in	in	ADP
inlawrev-3749	510	26	new	new	PROPN
inlawrev-3749	510	27	york	york	PROPN
inlawrev-3749	510	28	and	and	CCONJ
inlawrev-3749	510	29	a	a	DET
inlawrev-3749	510	30	discriminatory	discriminatory	ADJ
inlawrev-3749	510	31	burden	burden	NOUN
inlawrev-3749	510	32	on	on	ADP
inlawrev-3749	510	33	commerce	commerce	NOUN
inlawrev-3749	510	34	to	to	ADP
inlawrev-3749	510	35	its	its	PRON
inlawrev-3749	510	36	sister	sister	NOUN
inlawrev-3749	510	37	states	state	NOUN
inlawrev-3749	510	38	.	.	PUNCT
inlawrev-3749	510	39	"	"	PUNCT
inlawrev-3749	511	1	154	154	NUM
inlawrev-3749	511	2	if	if	SCONJ
inlawrev-3749	511	3	,	,	PUNCT
inlawrev-3749	511	4	as	as	ADP
inlawrev-3749	511	5	a	a	DET
inlawrev-3749	511	6	result	result	NOUN
inlawrev-3749	511	7	of	of	ADP
inlawrev-3749	511	8	the	the	DET
inlawrev-3749	511	9	sale	sale	NOUN
inlawrev-3749	511	10	,	,	PUNCT
inlawrev-3749	511	11	the	the	DET
inlawrev-3749	511	12	security	security	NOUN
inlawrev-3749	511	13	was	be	AUX
inlawrev-3749	511	14	to	to	PART
inlawrev-3749	511	15	be	be	AUX
inlawrev-3749	511	16	delivered	deliver	VERB
inlawrev-3749	511	17	or	or	CCONJ
inlawrev-3749	511	18	transferred	transfer	VERB
inlawrev-3749	511	19	to	to	ADP
inlawrev-3749	511	20	new	new	PROPN
inlawrev-3749	511	21	york	york	PROPN
inlawrev-3749	511	22	,	,	PUNCT
inlawrev-3749	511	23	the	the	DET
inlawrev-3749	511	24	seller	seller	NOUN
inlawrev-3749	511	25	could	could	AUX
inlawrev-3749	511	26	not	not	PART
inlawrev-3749	511	27	escape	escape	VERB
inlawrev-3749	511	28	liability	liability	NOUN
inlawrev-3749	511	29	in	in	ADP
inlawrev-3749	511	30	new	new	PROPN
inlawrev-3749	511	31	york	york	PROPN
inlawrev-3749	511	32	by	by	ADP
inlawrev-3749	511	33	selling	sell	VERB
inlawrev-3749	511	34	out	out	ADP
inlawrev-3749	511	35	-	-	PUNCT
inlawrev-3749	511	36	of	of	ADP
inlawrev-3749	511	37	-	-	PUNCT
inlawrev-3749	511	38	state	state	NOUN
inlawrev-3749	511	39	,	,	PUNCT
inlawrev-3749	511	40	but	but	CCONJ
inlawrev-3749	511	41	the	the	DET
inlawrev-3749	511	42	liability	liability	NOUN
inlawrev-3749	511	43	could	could	AUX
inlawrev-3749	511	44	be	be	AUX
inlawrev-3749	511	45	substantially	substantially	ADV
inlawrev-3749	511	46	reduced	reduce	VERB
inlawrev-3749	511	47	by	by	ADP
inlawrev-3749	511	48	selling	sell	VERB
inlawrev-3749	511	49	in	in	ADP
inlawrev-3749	511	50	-	-	PUNCT
inlawrev-3749	511	51	state	state	NOUN
inlawrev-3749	511	52	.	.	PUNCT
inlawrev-3749	512	1	155	155	NUM
inlawrev-3749	513	1	this	this	PRON
inlawrev-3749	513	2	seems	seem	VERB
inlawrev-3749	513	3	to	to	PART
inlawrev-3749	513	4	be	be	AUX
inlawrev-3749	513	5	similar	similar	ADJ
inlawrev-3749	513	6	to	to	ADP
inlawrev-3749	513	7	the	the	DET
inlawrev-3749	513	8	investment	investment	NOUN
inlawrev-3749	513	9	tax	tax	NOUN
inlawrev-3749	513	10	credit	credit	NOUN
inlawrev-3749	513	11	in	in	ADP
inlawrev-3749	513	12	cuno	cuno	PROPN
inlawrev-3749	513	13	.	.	PUNCT
inlawrev-3749	514	1	an	an	DET
inlawrev-3749	514	2	increase	increase	NOUN
inlawrev-3749	514	3	of	of	ADP
inlawrev-3749	514	4	manufacturing	manufacturing	NOUN
inlawrev-3749	514	5	machinery	machinery	NOUN
inlawrev-3749	514	6	and	and	CCONJ
inlawrev-3749	514	7	equipment	equipment	NOUN
inlawrev-3749	514	8	located	locate	VERB
inlawrev-3749	514	9	in	in	ADP
inlawrev-3749	514	10	ohio	ohio	PROPN
inlawrev-3749	514	11	yielded	yield	VERB
inlawrev-3749	514	12	a	a	DET
inlawrev-3749	514	13	credit	credit	NOUN
inlawrev-3749	514	14	from	from	ADP
inlawrev-3749	514	15	the	the	DET
inlawrev-3749	514	16	state	state	NOUN
inlawrev-3749	514	17	's	's	PART
inlawrev-3749	514	18	franchise	franchise	NOUN
inlawrev-3749	514	19	tax	tax	NOUN
inlawrev-3749	514	20	,	,	PUNCT
inlawrev-3749	514	21	resulting	result	VERB
inlawrev-3749	514	22	in	in	ADP
inlawrev-3749	514	23	a	a	DET
inlawrev-3749	514	24	lower	low	ADJ
inlawrev-3749	514	25	tax	tax	NOUN
inlawrev-3749	514	26	,	,	PUNCT
inlawrev-3749	514	27	156	156	NUM
inlawrev-3749	514	28	but	but	CCONJ
inlawrev-3749	514	29	that	that	PRON
inlawrev-3749	514	30	is	be	AUX
inlawrev-3749	514	31	where	where	SCONJ
inlawrev-3749	514	32	the	the	DET
inlawrev-3749	514	33	similarities	similarity	NOUN
inlawrev-3749	514	34	end	end	VERB
inlawrev-3749	514	35	.	.	PUNCT
inlawrev-3749	515	1	in	in	ADP
inlawrev-3749	515	2	boston	boston	PROPN
inlawrev-3749	515	3	stock	stock	PROPN
inlawrev-3749	515	4	exchange	exchange	PROPN
inlawrev-3749	515	5	,	,	PUNCT
inlawrev-3749	515	6	once	once	SCONJ
inlawrev-3749	515	7	a	a	DET
inlawrev-3749	515	8	decision	decision	NOUN
inlawrev-3749	515	9	was	be	AUX
inlawrev-3749	515	10	made	make	VERB
inlawrev-3749	515	11	to	to	PART
inlawrev-3749	515	12	sell	sell	VERB
inlawrev-3749	515	13	a	a	DET
inlawrev-3749	515	14	security	security	NOUN
inlawrev-3749	515	15	with	with	ADP
inlawrev-3749	515	16	a	a	DET
inlawrev-3749	515	17	portion	portion	NOUN
inlawrev-3749	515	18	of	of	ADP
inlawrev-3749	515	19	the	the	DET
inlawrev-3749	515	20	transaction	transaction	NOUN
inlawrev-3749	515	21	occurring	occur	VERB
inlawrev-3749	515	22	in	in	ADP
inlawrev-3749	515	23	new	new	PROPN
inlawrev-3749	515	24	york	york	PROPN
inlawrev-3749	515	25	,	,	PUNCT
inlawrev-3749	515	26	the	the	DET
inlawrev-3749	515	27	taxpayer	taxpayer	NOUN
inlawrev-3749	515	28	was	be	AUX
inlawrev-3749	515	29	subject	subject	ADJ
inlawrev-3749	515	30	to	to	ADP
inlawrev-3749	515	31	the	the	DET
inlawrev-3749	515	32	new	new	PROPN
inlawrev-3749	515	33	york	york	PROPN
inlawrev-3749	515	34	tax	tax	NOUN
inlawrev-3749	515	35	.	.	PUNCT
inlawrev-3749	516	1	however	however	ADV
inlawrev-3749	516	2	,	,	PUNCT
inlawrev-3749	516	3	if	if	SCONJ
inlawrev-3749	516	4	the	the	DET
inlawrev-3749	516	5	sale	sale	NOUN
inlawrev-3749	516	6	took	take	VERB
inlawrev-3749	516	7	place	place	NOUN
inlawrev-3749	516	8	out	out	ADP
inlawrev-3749	516	9	-	-	PUNCT
inlawrev-3749	516	10	of	of	ADP
inlawrev-3749	516	11	-	-	PUNCT
inlawrev-3749	516	12	state	state	NOUN
inlawrev-3749	516	13	,	,	PUNCT
inlawrev-3749	516	14	the	the	DET
inlawrev-3749	516	15	new	new	PROPN
inlawrev-3749	516	16	york	york	PROPN
inlawrev-3749	516	17	tax	tax	NOUN
inlawrev-3749	516	18	was	be	AUX
inlawrev-3749	516	19	higher	high	ADJ
inlawrev-3749	516	20	.	.	PUNCT
inlawrev-3749	517	1	thus	thus	ADV
inlawrev-3749	517	2	,	,	PUNCT
inlawrev-3749	517	3	the	the	DET
inlawrev-3749	517	4	amount	amount	NOUN
inlawrev-3749	517	5	of	of	ADP
inlawrev-3749	517	6	the	the	DET
inlawrev-3749	517	7	new	new	PROPN
inlawrev-3749	517	8	york	york	PROPN
inlawrev-3749	517	9	tax	tax	NOUN
inlawrev-3749	517	10	depended	depend	VERB
inlawrev-3749	517	11	on	on	ADP
inlawrev-3749	517	12	whether	whether	SCONJ
inlawrev-3749	517	13	a	a	DET
inlawrev-3749	517	14	portion	portion	NOUN
inlawrev-3749	517	15	of	of	ADP
inlawrev-3749	517	16	the	the	DET
inlawrev-3749	517	17	transaction	transaction	NOUN
inlawrev-3749	517	18	occurred	occur	VERB
inlawrev-3749	517	19	out	out	ADP
inlawrev-3749	517	20	-	-	PUNCT
inlawrev-3749	517	21	of	of	ADP
inlawrev-3749	517	22	-	-	PUNCT
inlawrev-3749	517	23	state	state	NOUN
inlawrev-3749	517	24	.	.	PUNCT
inlawrev-3749	518	1	there	there	PRON
inlawrev-3749	518	2	is	be	VERB
inlawrev-3749	518	3	no	no	DET
inlawrev-3749	518	4	corresponding	correspond	VERB
inlawrev-3749	518	5	out	out	ADP
inlawrev-3749	518	6	-	-	PUNCT
inlawrev-3749	518	7	of	of	ADP
inlawrev-3749	518	8	-	-	PUNCT
inlawrev-3749	518	9	state	state	NOUN
inlawrev-3749	518	10	transaction	transaction	NOUN
inlawrev-3749	518	11	related	relate	VERB
inlawrev-3749	518	12	to	to	ADP
inlawrev-3749	518	13	the	the	DET
inlawrev-3749	518	14	ohio	ohio	PROPN
inlawrev-3749	518	15	investment	investment	NOUN
inlawrev-3749	518	16	tax	tax	NOUN
inlawrev-3749	518	17	credit	credit	NOUN
inlawrev-3749	518	18	.	.	PUNCT
inlawrev-3749	519	1	finally	finally	ADV
inlawrev-3749	519	2	,	,	PUNCT
inlawrev-3749	519	3	in	in	ADP
inlawrev-3749	519	4	maryland	maryland	PROPN
inlawrev-3749	519	5	v.	v.	ADP
inlawrev-3749	519	6	louisiana	louisiana	PROPN
inlawrev-3749	519	7	,	,	PUNCT
inlawrev-3749	519	8	the	the	DET
inlawrev-3749	519	9	net	net	ADJ
inlawrev-3749	519	10	effect	effect	NOUN
inlawrev-3749	519	11	of	of	ADP
inlawrev-3749	519	12	the	the	DET
inlawrev-3749	519	13	first	first	ADJ
inlawrev-3749	519	14	-	-	PUNCT
inlawrev-3749	519	15	use	use	NOUN
inlawrev-3749	519	16	tax	tax	NOUN
inlawrev-3749	519	17	,	,	PUNCT
inlawrev-3749	519	18	generally	generally	ADV
inlawrev-3749	519	19	,	,	PUNCT
inlawrev-3749	519	20	was	be	AUX
inlawrev-3749	519	21	that	that	SCONJ
inlawrev-3749	519	22	louisiana	louisiana	PROPN
inlawrev-3749	519	23	consumers	consumer	NOUN
inlawrev-3749	519	24	of	of	ADP
inlawrev-3749	519	25	ocs	ocs	PROPN
inlawrev-3749	519	26	gas	gas	NOUN
inlawrev-3749	519	27	were	be	AUX
inlawrev-3749	519	28	not	not	PART
inlawrev-3749	519	29	burdened	burden	VERB
inlawrev-3749	519	30	by	by	ADP
inlawrev-3749	519	31	the	the	DET
inlawrev-3749	519	32	tax	tax	NOUN
inlawrev-3749	519	33	,	,	PUNCT
inlawrev-3749	519	34	but	but	CCONJ
inlawrev-3749	519	35	the	the	DET
inlawrev-3749	519	36	tax	tax	NOUN
inlawrev-3749	519	37	did	do	AUX
inlawrev-3749	519	38	apply	apply	VERB
inlawrev-3749	519	39	to	to	ADP
inlawrev-3749	519	40	competitive	competitive	ADJ
inlawrev-3749	519	41	users	user	NOUN
inlawrev-3749	519	42	in	in	ADP
inlawrev-3749	519	43	other	other	ADJ
inlawrev-3749	519	44	states	state	NOUN
inlawrev-3749	519	45	.	.	PUNCT
inlawrev-3749	520	1	157	157	NUM
inlawrev-3749	520	2	specifically	specifically	ADV
inlawrev-3749	520	3	,	,	PUNCT
inlawrev-3749	520	4	as	as	SCONJ
inlawrev-3749	520	5	compared	compare	VERB
inlawrev-3749	520	6	to	to	ADP
inlawrev-3749	520	7	cuno	cuno	PROPN
inlawrev-3749	520	8	,	,	PUNCT
inlawrev-3749	520	9	an	an	DET
inlawrev-3749	520	10	owner	owner	NOUN
inlawrev-3749	520	11	paying	pay	VERB
inlawrev-3749	520	12	the	the	DET
inlawrev-3749	520	13	first	first	ADJ
inlawrev-3749	520	14	-	-	PUNCT
inlawrev-3749	520	15	use	use	NOUN
inlawrev-3749	520	16	tax	tax	NOUN
inlawrev-3749	520	17	on	on	ADP
inlawrev-3749	520	18	ocs	ocs	PROPN
inlawrev-3749	520	19	gas	gas	NOUN
inlawrev-3749	520	20	received	receive	VERB
inlawrev-3749	520	21	an	an	DET
inlawrev-3749	520	22	equivalent	equivalent	ADJ
inlawrev-3749	520	23	tax	tax	NOUN
inlawrev-3749	520	24	credit	credit	NOUN
inlawrev-3749	520	25	on	on	ADP
inlawrev-3749	520	26	any	any	DET
inlawrev-3749	520	27	state	state	NOUN
inlawrev-3749	520	28	severance	severance	NOUN
inlawrev-3749	520	29	tax	tax	NOUN
inlawrev-3749	520	30	owed	owe	VERB
inlawrev-3749	520	31	in	in	ADP
inlawrev-3749	520	32	connection	connection	NOUN
inlawrev-3749	520	33	with	with	ADP
inlawrev-3749	520	34	the	the	DET
inlawrev-3749	520	35	extraction	extraction	NOUN
inlawrev-3749	520	36	of	of	ADP
inlawrev-3749	520	37	natural	natural	ADJ
inlawrev-3749	520	38	resources	resource	NOUN
inlawrev-3749	520	39	within	within	ADP
inlawrev-3749	520	40	the	the	DET
inlawrev-3749	520	41	state	state	NOUN
inlawrev-3749	520	42	.	.	PUNCT
inlawrev-3749	521	1	158	158	NUM
inlawrev-3749	521	2	the	the	DET
inlawrev-3749	521	3	court	court	NOUN
inlawrev-3749	521	4	noted	note	VERB
inlawrev-3749	521	5	that	that	SCONJ
inlawrev-3749	521	6	"	"	PUNCT
inlawrev-3749	521	7	[	[	X
inlawrev-3749	521	8	t]he	t]he	ADV
inlawrev-3749	521	9	obvious	obvious	ADJ
inlawrev-3749	521	10	economic	economic	ADJ
inlawrev-3749	521	11	effect	effect	NOUN
inlawrev-3749	521	12	ofthis	ofthis	ADJ
inlawrev-3749	521	13	severance	severance	NOUN
inlawrev-3749	521	14	tax	tax	NOUN
inlawrev-3749	521	15	credit	credit	NOUN
inlawrev-3749	521	16	[	[	X
inlawrev-3749	521	17	was	be	AUX
inlawrev-3749	521	18	]	]	PUNCT
inlawrev-3749	521	19	to	to	PART
inlawrev-3749	521	20	encourage	encourage	VERB
inlawrev-3749	521	21	natural	natural	ADJ
inlawrev-3749	521	22	gas	gas	NOUN
inlawrev-3749	521	23	owners	owner	NOUN
inlawrev-3749	521	24	involved	involve	VERB
inlawrev-3749	521	25	in	in	ADP
inlawrev-3749	521	26	the	the	DET
inlawrev-3749	521	27	production	production	NOUN
inlawrev-3749	521	28	of	of	ADP
inlawrev-3749	521	29	ocs	ocs	PROPN
inlawrev-3749	521	30	gas	gas	NOUN
inlawrev-3749	521	31	to	to	PART
inlawrev-3749	521	32	invest	invest	VERB
inlawrev-3749	521	33	in	in	ADP
inlawrev-3749	521	34	mineral	mineral	NOUN
inlawrev-3749	521	35	exploration	exploration	NOUN
inlawrev-3749	521	36	and	and	CCONJ
inlawrev-3749	521	37	development	development	NOUN
inlawrev-3749	521	38	within	within	ADP
inlawrev-3749	521	39	louisiana	louisiana	PROPN
inlawrev-3749	521	40	rather	rather	ADV
inlawrev-3749	521	41	than	than	ADP
inlawrev-3749	521	42	to	to	PART
inlawrev-3749	521	43	invest	invest	VERB
inlawrev-3749	521	44	in	in	ADP
inlawrev-3749	521	45	further	furth	ADJ
inlawrev-3749	521	46	ocs	ocs	PROPN
inlawrev-3749	521	47	development	development	NOUN
inlawrev-3749	521	48	or	or	CCONJ
inlawrev-3749	521	49	in	in	ADP
inlawrev-3749	521	50	production	production	NOUN
inlawrev-3749	521	51	in	in	ADP
inlawrev-3749	521	52	other	other	ADJ
inlawrev-3749	521	53	states	state	NOUN
inlawrev-3749	521	54	.	.	PUNCT
inlawrev-3749	522	1	"159	"159	PROPN
inlawrev-3749	522	2	again	again	ADV
inlawrev-3749	522	3	,	,	PUNCT
inlawrev-3749	522	4	this	this	PRON
inlawrev-3749	522	5	seems	seem	VERB
inlawrev-3749	522	6	similar	similar	ADJ
inlawrev-3749	522	7	to	to	ADP
inlawrev-3749	522	8	the	the	DET
inlawrev-3749	522	9	investment	investment	NOUN
inlawrev-3749	522	10	tax	tax	NOUN
inlawrev-3749	522	11	credit	credit	NOUN
inlawrev-3749	522	12	in	in	ADP
inlawrev-3749	522	13	ohio	ohio	PROPN
inlawrev-3749	522	14	.	.	PUNCT
inlawrev-3749	523	1	by	by	ADP
inlawrev-3749	523	2	purchasing	purchase	VERB
inlawrev-3749	523	3	new	new	ADJ
inlawrev-3749	523	4	machinery	machinery	NOUN
inlawrev-3749	523	5	and	and	CCONJ
inlawrev-3749	523	6	equipment	equipment	NOUN
inlawrev-3749	523	7	and	and	CCONJ
inlawrev-3749	523	8	installing	instal	VERB
inlawrev-3749	523	9	such	such	ADJ
inlawrev-3749	523	10	machinery	machinery	NOUN
inlawrev-3749	523	11	and	and	CCONJ
inlawrev-3749	523	12	equipment	equipment	NOUN
inlawrev-3749	523	13	in	in	ADP
inlawrev-3749	523	14	ohio	ohio	PROPN
inlawrev-3749	523	15	,	,	PUNCT
inlawrev-3749	523	16	the	the	DET
inlawrev-3749	523	17	state	state	NOUN
inlawrev-3749	523	18	's	's	PART
inlawrev-3749	523	19	franchise	franchise	NOUN
inlawrev-3749	523	20	tax	tax	NOUN
inlawrev-3749	523	21	can	can	AUX
inlawrev-3749	523	22	be	be	AUX
inlawrev-3749	523	23	reduced	reduce	VERB
inlawrev-3749	523	24	by	by	ADP
inlawrev-3749	523	25	a	a	DET
inlawrev-3749	523	26	percentage	percentage	NOUN
inlawrev-3749	523	27	ofthe	ofthe	NOUN
inlawrev-3749	523	28	qualifying	qualifying	NOUN
inlawrev-3749	523	29	investments	investment	NOUN
inlawrev-3749	523	30	,	,	PUNCT
inlawrev-3749	523	31	thus	thus	ADV
inlawrev-3749	523	32	providing	provide	VERB
inlawrev-3749	523	33	an	an	DET
inlawrev-3749	523	34	incentive	incentive	NOUN
inlawrev-3749	523	35	for	for	ADP
inlawrev-3749	523	36	further	further	ADJ
inlawrev-3749	523	37	investment	investment	NOUN
inlawrev-3749	523	38	in	in	ADP
inlawrev-3749	523	39	ohio	ohio	PROPN
inlawrev-3749	523	40	rather	rather	ADV
inlawrev-3749	523	41	than	than	ADP
inlawrev-3749	523	42	investing	invest	VERB
inlawrev-3749	523	43	in	in	ADP
inlawrev-3749	523	44	other	other	ADJ
inlawrev-3749	523	45	states	state	NOUN
inlawrev-3749	523	46	.	.	PUNCT
inlawrev-3749	524	1	yet	yet	CCONJ
inlawrev-3749	524	2	the	the	DET
inlawrev-3749	524	3	distinction	distinction	NOUN
inlawrev-3749	524	4	here	here	ADV
inlawrev-3749	524	5	is	be	AUX
inlawrev-3749	524	6	that	that	SCONJ
inlawrev-3749	524	7	the	the	DET
inlawrev-3749	524	8	louisiana	louisiana	PROPN
inlawrev-3749	524	9	credit	credit	PROPN
inlawrev-3749	524	10	152	152	NUM
inlawrev-3749	524	11	.	.	PUNCT
inlawrev-3749	525	1	cuno	cuno	PROPN
inlawrev-3749	525	2	v.daimlerchrysler	v.daimlerchrysler	PROPN
inlawrev-3749	525	3	,	,	PUNCT
inlawrev-3749	525	4	inc	inc	PROPN
inlawrev-3749	525	5	.	.	PROPN
inlawrev-3749	525	6	,	,	PUNCT
inlawrev-3749	525	7	154f.supp.2dll96	154f.supp.2dll96	NUM
inlawrev-3749	525	8	,	,	PUNCT
inlawrev-3749	525	9	1203	1203	NUM
inlawrev-3749	525	10	(	(	PUNCT
inlawrev-3749	525	11	n.d.ohio	n.d.ohio	ADJ
inlawrev-3749	525	12	2001	2001	NUM
inlawrev-3749	525	13	)	)	PUNCT
inlawrev-3749	525	14	,	,	PUNCT
inlawrev-3749	525	15	rev	rev	PROPN
inlawrev-3749	525	16	'd	'd	PROPN
inlawrev-3749	525	17	,	,	PUNCT
inlawrev-3749	525	18	386	386	NUM
inlawrev-3749	525	19	f.3d	f.3d	NUM
inlawrev-3749	525	20	738	738	NUM
inlawrev-3749	525	21	(	(	PUNCT
inlawrev-3749	525	22	6th	6th	ADJ
inlawrev-3749	525	23	cir	cir	NOUN
inlawrev-3749	525	24	.	.	PUNCT
inlawrev-3749	525	25	2004	2004	NUM
inlawrev-3749	525	26	)	)	PUNCT
inlawrev-3749	525	27	.	.	PUNCT
inlawrev-3749	526	1	153	153	NUM
inlawrev-3749	526	2	.	.	PUNCT
inlawrev-3749	527	1	see	see	VERB
inlawrev-3749	527	2	westinghouse	westinghouse	PROPN
inlawrev-3749	527	3	elec	elec	PROPN
inlawrev-3749	527	4	.	.	PROPN
inlawrev-3749	527	5	corp	corp	PROPN
inlawrev-3749	527	6	.	.	PROPN
inlawrev-3749	527	7	,	,	PUNCT
inlawrev-3749	527	8	466	466	NUM
inlawrev-3749	527	9	u.s	u.s	PROPN
inlawrev-3749	527	10	.	.	PROPN
inlawrev-3749	527	11	at	at	ADP
inlawrev-3749	527	12	400	400	NUM
inlawrev-3749	527	13	-	-	SYM
inlawrev-3749	527	14	01	01	NUM
inlawrev-3749	527	15	.	.	PUNCT
inlawrev-3749	527	16	154	154	NUM
inlawrev-3749	527	17	.	.	PUNCT
inlawrev-3749	528	1	boston	boston	PROPN
inlawrev-3749	528	2	stock	stock	PROPN
inlawrev-3749	528	3	exch	exch	PROPN
inlawrev-3749	528	4	.	.	PUNCT
inlawrev-3749	529	1	v.	v.	ADP
inlawrev-3749	529	2	state	state	NOUN
inlawrev-3749	529	3	tax	tax	NOUN
inlawrev-3749	529	4	comm'n	comm'n	PROPN
inlawrev-3749	529	5	,	,	PUNCT
inlawrev-3749	529	6	429	429	NUM
inlawrev-3749	529	7	u.s	u.s	PROPN
inlawrev-3749	529	8	.	.	PROPN
inlawrev-3749	529	9	318	318	NUM
inlawrev-3749	529	10	,	,	PUNCT
inlawrev-3749	529	11	331	331	NUM
inlawrev-3749	529	12	(	(	PUNCT
inlawrev-3749	529	13	1977	1977	NUM
inlawrev-3749	529	14	)	)	PUNCT
inlawrev-3749	529	15	.	.	PUNCT
inlawrev-3749	530	1	155	155	NUM
inlawrev-3749	530	2	.	.	PUNCT
inlawrev-3749	531	1	i	i	PRON
inlawrev-3749	531	2	d.	d.	PROPN
inlawrev-3749	531	3	156	156	NUM
inlawrev-3749	531	4	.	.	PUNCT
inlawrev-3749	532	1	cuno	cuno	PROPN
inlawrev-3749	532	2	v.	v.	ADP
inlawrev-3749	532	3	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	532	4	,	,	PUNCT
inlawrev-3749	532	5	inc	inc	PROPN
inlawrev-3749	532	6	.	.	PROPN
inlawrev-3749	532	7	,	,	PUNCT
inlawrev-3749	532	8	386	386	NUM
inlawrev-3749	532	9	f.3d	f.3d	NUM
inlawrev-3749	532	10	738	738	NUM
inlawrev-3749	532	11	,	,	PUNCT
inlawrev-3749	532	12	741	741	NUM
inlawrev-3749	532	13	(	(	PUNCT
inlawrev-3749	532	14	6th	6th	ADJ
inlawrev-3749	532	15	cir	cir	NOUN
inlawrev-3749	532	16	.	.	PUNCT
inlawrev-3749	532	17	2004	2004	NUM
inlawrev-3749	532	18	)	)	PUNCT
inlawrev-3749	532	19	,	,	PUNCT
inlawrev-3749	532	20	cert	cert	NOUN
inlawrev-3749	532	21	,	,	PUNCT
inlawrev-3749	532	22	granted	grant	VERB
inlawrev-3749	532	23	,	,	PUNCT
inlawrev-3749	532	24	73	73	NUM
inlawrev-3749	532	25	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	532	26	.	.	PROPN
inlawrev-3749	533	1	3751	3751	NUM
inlawrev-3749	533	2	(	(	PUNCT
inlawrev-3749	533	3	u.s	u.s	PROPN
inlawrev-3749	533	4	.	.	PROPN
inlawrev-3749	533	5	sept	sept	PROPN
inlawrev-3749	533	6	.	.	PROPN
inlawrev-3749	533	7	27	27	NUM
inlawrev-3749	533	8	,	,	PUNCT
inlawrev-3749	533	9	2005	2005	NUM
inlawrev-3749	533	10	)	)	PUNCT
inlawrev-3749	533	11	(	(	PUNCT
inlawrev-3749	533	12	no	no	INTJ
inlawrev-3749	533	13	.	.	NOUN
inlawrev-3749	533	14	04	04	NUM
inlawrev-3749	533	15	-	-	SYM
inlawrev-3749	533	16	1704	1704	NUM
inlawrev-3749	533	17	)	)	PUNCT
inlawrev-3749	533	18	.	.	PUNCT
inlawrev-3749	534	1	157	157	NUM
inlawrev-3749	534	2	.	.	PUNCT
inlawrev-3749	534	3	maryland	maryland	PROPN
inlawrev-3749	534	4	v.	v.	PROPN
inlawrev-3749	534	5	louisiana	louisiana	PROPN
inlawrev-3749	534	6	,	,	PUNCT
inlawrev-3749	534	7	451	451	NUM
inlawrev-3749	534	8	u.s	u.s	PROPN
inlawrev-3749	534	9	.	.	PROPN
inlawrev-3749	534	10	725	725	NUM
inlawrev-3749	534	11	,	,	PUNCT
inlawrev-3749	534	12	759	759	NUM
inlawrev-3749	534	13	(	(	PUNCT
inlawrev-3749	534	14	1981	1981	NUM
inlawrev-3749	534	15	)	)	PUNCT
inlawrev-3749	534	16	.	.	PUNCT
inlawrev-3749	535	1	158	158	X
inlawrev-3749	535	2	.	.	PUNCT
inlawrev-3749	536	1	i	i	PRON
inlawrev-3749	536	2	d.	d.	PROPN
inlawrev-3749	536	3	at	at	ADP
inlawrev-3749	536	4	732	732	NUM
inlawrev-3749	536	5	.	.	PUNCT
inlawrev-3749	536	6	159	159	NUM
inlawrev-3749	536	7	.	.	PUNCT
inlawrev-3749	537	1	i	i	PRON
inlawrev-3749	537	2	d.	d.	PROPN
inlawrev-3749	537	3	at	at	ADP
inlawrev-3749	537	4	757	757	NUM
inlawrev-3749	537	5	.	.	PUNCT
inlawrev-3749	538	1	194	194	NUM
inlawrev-3749	538	2	indiana	indiana	PROPN
inlawrev-3749	538	3	law	law	PROPN
inlawrev-3749	538	4	review	review	NOUN
inlawrev-3749	538	5	[	[	X
inlawrev-3749	538	6	vol	vol	NOUN
inlawrev-3749	538	7	.	.	PUNCT
inlawrev-3749	538	8	39	39	NUM
inlawrev-3749	538	9	:	:	SYM
inlawrev-3749	538	10	177	177	NUM
inlawrev-3749	538	11	went	go	VERB
inlawrev-3749	538	12	to	to	ADP
inlawrev-3749	538	13	a	a	DET
inlawrev-3749	538	14	specific	specific	ADJ
inlawrev-3749	538	15	item	item	NOUN
inlawrev-3749	538	16	resulting	result	VERB
inlawrev-3749	538	17	in	in	ADP
inlawrev-3749	538	18	a	a	DET
inlawrev-3749	538	19	price	price	NOUN
inlawrev-3749	538	20	differential	differential	NOUN
inlawrev-3749	538	21	to	to	ADP
inlawrev-3749	538	22	in	in	ADP
inlawrev-3749	538	23	-	-	PUNCT
inlawrev-3749	538	24	state	state	NOUN
inlawrev-3749	538	25	and	and	CCONJ
inlawrev-3749	538	26	out	out	ADP
inlawrev-3749	538	27	-	-	PUNCT
inlawrev-3749	538	28	of	of	ADP
inlawrev-3749	538	29	-	-	PUNCT
inlawrev-3749	538	30	state	state	NOUN
inlawrev-3749	538	31	taxpayers	taxpayer	NOUN
inlawrev-3749	538	32	.	.	PUNCT
inlawrev-3749	539	1	as	as	ADP
inlawrev-3749	539	2	a	a	DET
inlawrev-3749	539	3	result	result	NOUN
inlawrev-3749	539	4	ofthe	ofthe	PROPN
inlawrev-3749	539	5	louisiana	louisiana	PROPN
inlawrev-3749	539	6	severance	severance	PROPN
inlawrev-3749	539	7	tax	tax	NOUN
inlawrev-3749	539	8	credit	credit	NOUN
inlawrev-3749	539	9	,	,	PUNCT
inlawrev-3749	539	10	the	the	DET
inlawrev-3749	539	11	price	price	NOUN
inlawrev-3749	539	12	ofnatural	ofnatural	ADJ
inlawrev-3749	539	13	gas	gas	NOUN
inlawrev-3749	539	14	to	to	ADP
inlawrev-3749	539	15	in	in	ADP
inlawrev-3749	539	16	-	-	PUNCT
inlawrev-3749	539	17	state	state	NOUN
inlawrev-3749	539	18	consumers	consumer	NOUN
inlawrev-3749	539	19	was	be	AUX
inlawrev-3749	539	20	less	less	ADJ
inlawrev-3749	539	21	than	than	ADP
inlawrev-3749	539	22	the	the	DET
inlawrev-3749	539	23	same	same	ADJ
inlawrev-3749	539	24	product	product	NOUN
inlawrev-3749	539	25	used	use	VERB
inlawrev-3749	539	26	by	by	ADP
inlawrev-3749	539	27	out	out	ADV
inlawrev-3749	539	28	-	-	PUNCT
inlawrev-3749	539	29	of	of	ADP
inlawrev-3749	539	30	-	-	PUNCT
inlawrev-3749	539	31	state	state	NOUN
inlawrev-3749	539	32	consumers	consumer	NOUN
inlawrev-3749	539	33	.	.	PUNCT
inlawrev-3749	540	1	there	there	PRON
inlawrev-3749	540	2	is	be	VERB
inlawrev-3749	540	3	no	no	DET
inlawrev-3749	540	4	similar	similar	ADJ
inlawrev-3749	540	5	product	product	NOUN
inlawrev-3749	540	6	correlation	correlation	NOUN
inlawrev-3749	540	7	related	relate	VERB
inlawrev-3749	540	8	to	to	ADP
inlawrev-3749	540	9	the	the	DET
inlawrev-3749	540	10	ohio	ohio	PROPN
inlawrev-3749	540	11	investment	investment	NOUN
inlawrev-3749	540	12	tax	tax	NOUN
inlawrev-3749	540	13	credit	credit	NOUN
inlawrev-3749	540	14	.	.	PUNCT
inlawrev-3749	541	1	out	out	ADP
inlawrev-3749	541	2	-	-	PUNCT
inlawrev-3749	541	3	of	of	ADP
inlawrev-3749	541	4	-	-	PUNCT
inlawrev-3749	541	5	state	state	NOUN
inlawrev-3749	541	6	taxpayers	taxpayer	NOUN
inlawrev-3749	541	7	are	be	AUX
inlawrev-3749	541	8	not	not	PART
inlawrev-3749	541	9	required	require	VERB
inlawrev-3749	541	10	to	to	PART
inlawrev-3749	541	11	pay	pay	VERB
inlawrev-3749	541	12	a	a	DET
inlawrev-3749	541	13	higher	high	ADJ
inlawrev-3749	541	14	tax	tax	NOUN
inlawrev-3749	541	15	on	on	ADP
inlawrev-3749	541	16	the	the	DET
inlawrev-3749	541	17	same	same	ADJ
inlawrev-3749	541	18	item	item	NOUN
inlawrev-3749	541	19	used	use	VERB
inlawrev-3749	541	20	by	by	ADP
inlawrev-3749	541	21	an	an	DET
inlawrev-3749	541	22	in	in	ADP
inlawrev-3749	541	23	-	-	PUNCT
inlawrev-3749	541	24	state	state	NOUN
inlawrev-3749	541	25	taxpayer	taxpayer	NOUN
inlawrev-3749	541	26	in	in	ADP
inlawrev-3749	541	27	ohio	ohio	PROPN
inlawrev-3749	541	28	as	as	ADP
inlawrev-3749	541	29	a	a	DET
inlawrev-3749	541	30	result	result	NOUN
inlawrev-3749	541	31	of	of	ADP
inlawrev-3749	541	32	the	the	DET
inlawrev-3749	541	33	investment	investment	NOUN
inlawrev-3749	541	34	tax	tax	NOUN
inlawrev-3749	541	35	credit	credit	NOUN
inlawrev-3749	541	36	.	.	PUNCT
inlawrev-3749	542	1	thus	thus	ADV
inlawrev-3749	542	2	,	,	PUNCT
inlawrev-3749	542	3	out	out	ADV
inlawrev-3749	542	4	-	-	PUNCT
inlawrev-3749	542	5	of	of	ADP
inlawrev-3749	542	6	-	-	PUNCT
inlawrev-3749	542	7	state	state	NOUN
inlawrev-3749	542	8	taxpayers	taxpayer	NOUN
inlawrev-3749	542	9	are	be	AUX
inlawrev-3749	542	10	not	not	PART
inlawrev-3749	542	11	burdened	burden	VERB
inlawrev-3749	542	12	by	by	ADP
inlawrev-3749	542	13	the	the	DET
inlawrev-3749	542	14	ohio	ohio	PROPN
inlawrev-3749	542	15	investment	investment	NOUN
inlawrev-3749	542	16	tax	tax	NOUN
inlawrev-3749	542	17	credit	credit	NOUN
inlawrev-3749	542	18	as	as	SCONJ
inlawrev-3749	542	19	were	be	AUX
inlawrev-3749	542	20	"	"	PUNCT
inlawrev-3749	542	21	purchasers	purchaser	NOUN
inlawrev-3749	542	22	of	of	ADP
inlawrev-3749	542	23	gas	gas	NOUN
inlawrev-3749	542	24	moving	move	VERB
inlawrev-3749	542	25	through	through	ADP
inlawrev-3749	542	26	louisiana	louisiana	PROPN
inlawrev-3749	542	27	in	in	ADP
inlawrev-3749	542	28	interstate	interstate	PROPN
inlawrev-3749	542	29	commerce	commerce	NOUN
inlawrev-3749	542	30	.	.	PUNCT
inlawrev-3749	542	31	"	"	PUNCT
inlawrev-3749	543	1	160	160	NUM
inlawrev-3749	543	2	thus	thus	ADV
inlawrev-3749	543	3	,	,	PUNCT
inlawrev-3749	543	4	because	because	SCONJ
inlawrev-3749	543	5	ohio	ohio	PROPN
inlawrev-3749	543	6	's	's	PART
inlawrev-3749	543	7	investment	investment	NOUN
inlawrev-3749	543	8	tax	tax	NOUN
inlawrev-3749	543	9	credit	credit	NOUN
inlawrev-3749	543	10	can	can	AUX
inlawrev-3749	543	11	be	be	AUX
inlawrev-3749	543	12	distinguished	distinguish	VERB
inlawrev-3749	543	13	from	from	ADP
inlawrev-3749	543	14	each	each	PRON
inlawrev-3749	543	15	of	of	ADP
inlawrev-3749	543	16	the	the	DET
inlawrev-3749	543	17	major	major	ADJ
inlawrev-3749	543	18	cases	case	NOUN
inlawrev-3749	543	19	relied	rely	VERB
inlawrev-3749	543	20	on	on	ADP
inlawrev-3749	543	21	by	by	ADP
inlawrev-3749	543	22	the	the	DET
inlawrev-3749	543	23	sixth	sixth	ADJ
inlawrev-3749	543	24	circuit	circuit	NOUN
inlawrev-3749	543	25	,	,	PUNCT
inlawrev-3749	543	26	the	the	DET
inlawrev-3749	543	27	supreme	supreme	PROPN
inlawrev-3749	543	28	court	court	PROPN
inlawrev-3749	543	29	should	should	AUX
inlawrev-3749	543	30	conclude	conclude	VERB
inlawrev-3749	543	31	,	,	PUNCT
inlawrev-3749	543	32	as	as	SCONJ
inlawrev-3749	543	33	it	it	PRON
inlawrev-3749	543	34	has	have	AUX
inlawrev-3749	543	35	granted	grant	VERB
inlawrev-3749	543	36	certiorari	certiorari	NOUN
inlawrev-3749	543	37	to	to	ADP
inlawrev-3749	543	38	the	the	DET
inlawrev-3749	543	39	cuno	cuno	PROPN
inlawrev-3749	543	40	appellants	appellant	NOUN
inlawrev-3749	543	41	'	'	PART
inlawrev-3749	543	42	case	case	NOUN
inlawrev-3749	543	43	,	,	PUNCT
inlawrev-3749	543	44	that	that	SCONJ
inlawrev-3749	543	45	a	a	DET
inlawrev-3749	543	46	tax	tax	NOUN
inlawrev-3749	543	47	credit	credit	NOUN
inlawrev-3749	543	48	based	base	VERB
inlawrev-3749	543	49	on	on	ADP
inlawrev-3749	543	50	similar	similar	ADJ
inlawrev-3749	543	51	criteria	criterion	NOUN
inlawrev-3749	543	52	as	as	SCONJ
inlawrev-3749	543	53	ohio	ohio	PROPN
inlawrev-3749	543	54	's	's	PART
inlawrev-3749	543	55	does	do	AUX
inlawrev-3749	543	56	not	not	PART
inlawrev-3749	543	57	discriminate	discriminate	VERB
inlawrev-3749	543	58	against	against	ADP
inlawrev-3749	543	59	interstate	interstate	ADJ
inlawrev-3749	543	60	commerce	commerce	NOUN
inlawrev-3749	543	61	.	.	PUNCT
inlawrev-3749	544	1	because	because	SCONJ
inlawrev-3749	544	2	ohio	ohio	PROPN
inlawrev-3749	544	3	's	's	PART
inlawrev-3749	544	4	investment	investment	NOUN
inlawrev-3749	544	5	tax	tax	NOUN
inlawrev-3749	544	6	credit	credit	NOUN
inlawrev-3749	544	7	does	do	AUX
inlawrev-3749	544	8	not	not	PART
inlawrev-3749	544	9	discriminatorily	discriminatorily	ADV
inlawrev-3749	544	10	tax	tax	VERB
inlawrev-3749	544	11	the	the	DET
inlawrev-3749	544	12	products	product	NOUN
inlawrev-3749	544	13	manufactured	manufacture	VERB
inlawrev-3749	544	14	in	in	ADP
inlawrev-3749	544	15	another	another	DET
inlawrev-3749	544	16	state	state	NOUN
inlawrev-3749	544	17	or	or	CCONJ
inlawrev-3749	544	18	the	the	DET
inlawrev-3749	544	19	business	business	NOUN
inlawrev-3749	544	20	operations	operation	NOUN
inlawrev-3749	544	21	performed	perform	VERB
inlawrev-3749	544	22	in	in	ADP
inlawrev-3749	544	23	any	any	DET
inlawrev-3749	544	24	other	other	ADJ
inlawrev-3749	544	25	state	state	NOUN
inlawrev-3749	544	26	,	,	PUNCT
inlawrev-3749	544	27	161	161	NUM
inlawrev-3749	544	28	the	the	DET
inlawrev-3749	544	29	court	court	NOUN
inlawrev-3749	544	30	should	should	AUX
inlawrev-3749	544	31	conclude	conclude	VERB
inlawrev-3749	544	32	that	that	SCONJ
inlawrev-3749	544	33	a	a	DET
inlawrev-3749	544	34	state	state	NOUN
inlawrev-3749	544	35	's	's	PART
inlawrev-3749	544	36	investment	investment	NOUN
inlawrev-3749	544	37	tax	tax	NOUN
inlawrev-3749	544	38	credit	credit	NOUN
inlawrev-3749	544	39	which	which	PRON
inlawrev-3749	544	40	looks	look	VERB
inlawrev-3749	544	41	only	only	ADV
inlawrev-3749	544	42	to	to	ADP
inlawrev-3749	544	43	in	in	ADP
inlawrev-3749	544	44	-	-	PUNCT
inlawrev-3749	544	45	state	state	NOUN
inlawrev-3749	544	46	operations	operation	NOUN
inlawrev-3749	544	47	is	be	AUX
inlawrev-3749	544	48	a	a	DET
inlawrev-3749	544	49	permissible	permissible	ADJ
inlawrev-3749	544	50	way	way	NOUN
inlawrev-3749	544	51	for	for	SCONJ
inlawrev-3749	544	52	the	the	DET
inlawrev-3749	544	53	state	state	NOUN
inlawrev-3749	544	54	to	to	PART
inlawrev-3749	544	55	structure	structure	VERB
inlawrev-3749	544	56	its	its	PRON
inlawrev-3749	544	57	tax	tax	NOUN
inlawrev-3749	544	58	system	system	NOUN
inlawrev-3749	544	59	to	to	PART
inlawrev-3749	544	60	encourage	encourage	VERB
inlawrev-3749	544	61	the	the	DET
inlawrev-3749	544	62	growth	growth	NOUN
inlawrev-3749	544	63	and	and	CCONJ
inlawrev-3749	544	64	development	development	NOUN
inlawrev-3749	544	65	of	of	ADP
inlawrev-3749	544	66	intrastate	intrastate	ADJ
inlawrev-3749	544	67	commerce	commerce	NOUN
inlawrev-3749	544	68	and	and	CCONJ
inlawrev-3749	544	69	industry	industry	NOUN
inlawrev-3749	544	70	.	.	PUNCT
inlawrev-3749	545	1	162	162	NUM
inlawrev-3749	545	2	in	in	ADP
inlawrev-3749	545	3	the	the	DET
inlawrev-3749	545	4	meantime	meantime	NOUN
inlawrev-3749	545	5	,	,	PUNCT
inlawrev-3749	545	6	states	state	NOUN
inlawrev-3749	545	7	in	in	ADP
inlawrev-3749	545	8	the	the	DET
inlawrev-3749	545	9	sixth	sixth	ADJ
inlawrev-3749	545	10	circuit	circuit	NOUN
inlawrev-3749	545	11	—	—	PUNCT
inlawrev-3749	545	12	kentucky	kentucky	PROPN
inlawrev-3749	545	13	,	,	PUNCT
inlawrev-3749	545	14	michigan	michigan	PROPN
inlawrev-3749	545	15	,	,	PUNCT
inlawrev-3749	545	16	ohio	ohio	PROPN
inlawrev-3749	545	17	,	,	PUNCT
inlawrev-3749	545	18	and	and	CCONJ
inlawrev-3749	545	19	tennessee	tennessee	PROPN
inlawrev-3749	545	20	—	—	PUNCT
inlawrev-3749	545	21	are	be	AUX
inlawrev-3749	545	22	at	at	ADP
inlawrev-3749	545	23	a	a	DET
inlawrev-3749	545	24	distinct	distinct	ADJ
inlawrev-3749	545	25	disadvantage	disadvantage	NOUN
inlawrev-3749	545	26	to	to	ADP
inlawrev-3749	545	27	states	state	NOUN
inlawrev-3749	545	28	outside	outside	ADP
inlawrev-3749	545	29	the	the	DET
inlawrev-3749	545	30	sixth	sixth	ADJ
inlawrev-3749	545	31	circuit	circuit	NOUN
inlawrev-3749	545	32	which	which	PRON
inlawrev-3749	545	33	are	be	AUX
inlawrev-3749	545	34	not	not	PART
inlawrev-3749	545	35	bound	bind	VERB
inlawrev-3749	545	36	by	by	ADP
inlawrev-3749	545	37	the	the	DET
inlawrev-3749	545	38	cuno	cuno	PROPN
inlawrev-3749	545	39	decision	decision	NOUN
inlawrev-3749	545	40	.	.	PUNCT
inlawrev-3749	546	1	163	163	NUM
inlawrev-3749	546	2	the	the	DET
inlawrev-3749	546	3	toledo	toledo	PROPN
inlawrev-3749	546	4	business	business	PROPN
inlawrev-3749	546	5	journal	journal	PROPN
inlawrev-3749	546	6	wrote	write	VERB
inlawrev-3749	546	7	:	:	PUNCT
inlawrev-3749	546	8	a	a	DET
inlawrev-3749	546	9	number	number	NOUN
inlawrev-3749	546	10	ofmajor	ofmajor	NOUN
inlawrev-3749	546	11	investment	investment	NOUN
inlawrev-3749	546	12	projects	project	NOUN
inlawrev-3749	546	13	in	in	ADP
inlawrev-3749	546	14	northwest	northwest	PROPN
inlawrev-3749	546	15	ohio	ohio	PROPN
inlawrev-3749	546	16	have	have	AUX
inlawrev-3749	546	17	been	be	AUX
inlawrev-3749	546	18	put	put	VERB
inlawrev-3749	546	19	either	either	CCONJ
inlawrev-3749	546	20	on	on	ADP
inlawrev-3749	546	21	hold	hold	NOUN
inlawrev-3749	546	22	or	or	CCONJ
inlawrev-3749	546	23	are	be	AUX
inlawrev-3749	546	24	being	be	AUX
inlawrev-3749	546	25	reexamined	reexamine	VERB
inlawrev-3749	546	26	as	as	ADP
inlawrev-3749	546	27	a	a	DET
inlawrev-3749	546	28	result	result	NOUN
inlawrev-3749	546	29	ofthe	ofthe	NOUN
inlawrev-3749	546	30	sixth	sixth	ADJ
inlawrev-3749	546	31	circuit	circuit	NOUN
inlawrev-3749	546	32	us	us	PROPN
inlawrev-3749	546	33	court	court	PROPN
inlawrev-3749	546	34	of	of	ADP
inlawrev-3749	546	35	appeals	appeal	NOUN
inlawrev-3749	546	36	'	'	PART
inlawrev-3749	546	37	decision	decision	NOUN
inlawrev-3749	546	38	in	in	ADP
inlawrev-3749	546	39	cuno	cuno	PROPN
inlawrev-3749	546	40	v.	v.	ADP
inlawrev-3749	546	41	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	546	42	on	on	ADP
inlawrev-3749	546	43	september	september	PROPN
inlawrev-3749	546	44	160	160	NUM
inlawrev-3749	546	45	.	.	PUNCT
inlawrev-3749	547	1	a	a	DET
inlawrev-3749	547	2	*	*	X
inlawrev-3749	547	3	at	at	ADP
inlawrev-3749	547	4	760	760	NUM
inlawrev-3749	547	5	.	.	NOUN
inlawrev-3749	547	6	161	161	NUM
inlawrev-3749	547	7	.	.	PUNCT
inlawrev-3749	548	1	see	see	VERB
inlawrev-3749	548	2	boston	boston	PROPN
inlawrev-3749	548	3	stock	stock	PROPN
inlawrev-3749	548	4	exch	exch	PROPN
inlawrev-3749	548	5	.	.	PUNCT
inlawrev-3749	549	1	v.	v.	ADP
inlawrev-3749	549	2	state	state	NOUN
inlawrev-3749	549	3	tax	tax	NOUN
inlawrev-3749	549	4	comm'n	comm'n	PROPN
inlawrev-3749	549	5	,	,	PUNCT
inlawrev-3749	549	6	429	429	NUM
inlawrev-3749	549	7	u.s	u.s	PROPN
inlawrev-3749	549	8	.	.	PROPN
inlawrev-3749	549	9	318	318	NUM
inlawrev-3749	549	10	,	,	PUNCT
inlawrev-3749	549	11	336	336	NUM
inlawrev-3749	549	12	-	-	SYM
inlawrev-3749	549	13	37	37	NUM
inlawrev-3749	549	14	(	(	PUNCT
inlawrev-3749	549	15	1977	1977	NUM
inlawrev-3749	549	16	)	)	PUNCT
inlawrev-3749	549	17	.	.	PUNCT
inlawrev-3749	550	1	162	162	NUM
inlawrev-3749	550	2	.	.	PUNCT
inlawrev-3749	550	3	see	see	VERB
inlawrev-3749	550	4	i	i	PRON
inlawrev-3749	550	5	d	d	PROPN
inlawrev-3749	550	6	at	at	ADP
inlawrev-3749	550	7	336	336	NUM
inlawrev-3749	550	8	.	.	PUNCT
inlawrev-3749	550	9	1	1	NUM
inlawrev-3749	550	10	63	63	NUM
inlawrev-3749	550	11	.	.	PUNCT
inlawrev-3749	551	1	seegenerally	seegenerally	PROPN
inlawrev-3749	551	2	petition	petition	VERB
inlawrev-3749	551	3	for	for	ADP
inlawrev-3749	551	4	rehearing	rehear	VERB
inlawrev-3749	551	5	with	with	ADP
inlawrev-3749	551	6	suggestion	suggestion	NOUN
inlawrev-3749	551	7	for	for	ADP
inlawrev-3749	551	8	rehearing	rehear	VERB
inlawrev-3749	551	9	en	en	PROPN
inlawrev-3749	551	10	banc	banc	PROPN
inlawrev-3749	551	11	ofappellee	ofappellee	PROPN
inlawrev-3749	551	12	,	,	PUNCT
inlawrev-3749	551	13	cuno	cuno	PROPN
inlawrev-3749	551	14	v.	v.	ADP
inlawrev-3749	551	15	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	551	16	,	,	PUNCT
inlawrev-3749	551	17	inc	inc	PROPN
inlawrev-3749	551	18	.	.	PROPN
inlawrev-3749	551	19	,	,	PUNCT
inlawrev-3749	551	20	386	386	NUM
inlawrev-3749	551	21	f.3d	f.3d	NOUN
inlawrev-3749	551	22	.	.	PROPN
inlawrev-3749	552	1	738	738	NUM
inlawrev-3749	552	2	(	(	PUNCT
inlawrev-3749	552	3	6th	6th	ADJ
inlawrev-3749	552	4	cir	cir	NOUN
inlawrev-3749	552	5	.	.	PUNCT
inlawrev-3749	552	6	2004	2004	NUM
inlawrev-3749	552	7	)	)	PUNCT
inlawrev-3749	552	8	(	(	PUNCT
inlawrev-3749	552	9	no	no	INTJ
inlawrev-3749	552	10	.	.	NOUN
inlawrev-3749	552	11	01	01	NUM
inlawrev-3749	552	12	-	-	SYM
inlawrev-3749	552	13	3960	3960	NUM
inlawrev-3749	552	14	)	)	PUNCT
inlawrev-3749	552	15	.	.	PUNCT
inlawrev-3749	553	1	the	the	DET
inlawrev-3749	553	2	appellee	appellee	PROPN
inlawrev-3749	553	3	noted	note	VERB
inlawrev-3749	553	4	that	that	SCONJ
inlawrev-3749	553	5	:	:	PUNCT
inlawrev-3749	553	6	[	[	X
inlawrev-3749	553	7	i]f	i]f	ADP
inlawrev-3749	553	8	the	the	DET
inlawrev-3749	553	9	panel	panel	NOUN
inlawrev-3749	553	10	's	's	PART
inlawrev-3749	553	11	reasoning	reasoning	NOUN
inlawrev-3749	553	12	is	be	AUX
inlawrev-3749	553	13	correct	correct	ADJ
inlawrev-3749	553	14	,	,	PUNCT
inlawrev-3749	553	15	hundreds	hundred	NOUN
inlawrev-3749	553	16	of	of	ADP
inlawrev-3749	553	17	state	state	NOUN
inlawrev-3749	553	18	statutes	statute	NOUN
inlawrev-3749	553	19	are	be	AUX
inlawrev-3749	553	20	at	at	ADP
inlawrev-3749	553	21	risk	risk	NOUN
inlawrev-3749	553	22	,	,	PUNCT
inlawrev-3749	553	23	the	the	DET
inlawrev-3749	553	24	financial	financial	ADJ
inlawrev-3749	553	25	operations	operation	NOUN
inlawrev-3749	553	26	ofthousands	ofthousand	NOUN
inlawrev-3749	553	27	ofbusinesses	ofbusinesse	NOUN
inlawrev-3749	553	28	will	will	AUX
inlawrev-3749	553	29	be	be	AUX
inlawrev-3749	553	30	disrupted	disrupt	VERB
inlawrev-3749	553	31	,	,	PUNCT
inlawrev-3749	553	32	and	and	CCONJ
inlawrev-3749	553	33	the	the	DET
inlawrev-3749	553	34	economic	economic	ADJ
inlawrev-3749	553	35	planning	planning	NOUN
inlawrev-3749	553	36	of	of	ADP
inlawrev-3749	553	37	states	state	NOUN
inlawrev-3749	553	38	and	and	CCONJ
inlawrev-3749	553	39	localities	locality	NOUN
inlawrev-3749	553	40	across	across	ADP
inlawrev-3749	553	41	the	the	DET
inlawrev-3749	553	42	land	land	NOUN
inlawrev-3749	553	43	will	will	AUX
inlawrev-3749	553	44	be	be	AUX
inlawrev-3749	553	45	thrown	throw	VERB
inlawrev-3749	553	46	into	into	ADP
inlawrev-3749	553	47	disarray	disarray	NOUN
inlawrev-3749	553	48	.	.	PUNCT
inlawrev-3749	554	1	yet	yet	ADV
inlawrev-3749	554	2	if	if	SCONJ
inlawrev-3749	554	3	other	other	ADJ
inlawrev-3749	554	4	courts	court	NOUN
inlawrev-3749	554	5	recognize	recognize	VERB
inlawrev-3749	554	6	the	the	DET
inlawrev-3749	554	7	errors	error	NOUN
inlawrev-3749	554	8	in	in	ADP
inlawrev-3749	554	9	the	the	DET
inlawrev-3749	554	10	panel	panel	NOUN
inlawrev-3749	554	11	's	's	PART
inlawrev-3749	554	12	reasoning	reasoning	NOUN
inlawrev-3749	554	13	,	,	PUNCT
inlawrev-3749	554	14	every	every	DET
inlawrev-3749	554	15	state	state	NOUN
inlawrev-3749	554	16	outside	outside	ADP
inlawrev-3749	554	17	[	[	X
inlawrev-3749	554	18	the	the	DET
inlawrev-3749	554	19	sixth	sixth	ADJ
inlawrev-3749	554	20	]	]	PUNCT
inlawrev-3749	554	21	circuit	circuit	NOUN
inlawrev-3749	554	22	will	will	AUX
inlawrev-3749	554	23	be	be	AUX
inlawrev-3749	554	24	free	free	ADJ
inlawrev-3749	554	25	to	to	PART
inlawrev-3749	554	26	compete	compete	VERB
inlawrev-3749	554	27	for	for	ADP
inlawrev-3749	554	28	jobs	job	NOUN
inlawrev-3749	554	29	and	and	CCONJ
inlawrev-3749	554	30	economic	economic	ADJ
inlawrev-3749	554	31	development	development	NOUN
inlawrev-3749	554	32	with	with	ADP
inlawrev-3749	554	33	a	a	DET
inlawrev-3749	554	34	powerful	powerful	ADJ
inlawrev-3749	554	35	tool	tool	NOUN
inlawrev-3749	554	36	that	that	SCONJ
inlawrev-3749	554	37	the	the	DET
inlawrev-3749	554	38	panel	panel	NOUN
inlawrev-3749	554	39	has	have	AUX
inlawrev-3749	554	40	taken	take	VERB
inlawrev-3749	554	41	away	away	ADV
inlawrev-3749	554	42	from	from	ADP
inlawrev-3749	554	43	ohio	ohio	PROPN
inlawrev-3749	554	44	,	,	PUNCT
inlawrev-3749	554	45	kentucky	kentucky	PROPN
inlawrev-3749	554	46	,	,	PUNCT
inlawrev-3749	554	47	michigan	michigan	PROPN
inlawrev-3749	554	48	,	,	PUNCT
inlawrev-3749	554	49	and	and	CCONJ
inlawrev-3749	554	50	tennessee	tennessee	PROPN
inlawrev-3749	554	51	.	.	PUNCT
inlawrev-3749	555	1	i	i	PRON
inlawrev-3749	555	2	d.	d.	PROPN
inlawrev-3749	555	3	at	at	ADP
inlawrev-3749	555	4	8	8	NUM
inlawrev-3749	555	5	;	;	PUNCT
inlawrev-3749	555	6	see	see	VERB
inlawrev-3749	555	7	also	also	ADV
inlawrev-3749	555	8	briefofamicus	briefofamicus	PROPN
inlawrev-3749	555	9	curiae	curiae	NOUN
inlawrev-3749	555	10	mich	mich	PROPN
inlawrev-3749	555	11	.	.	PROPN
inlawrev-3749	555	12	econ	econ	PROPN
inlawrev-3749	555	13	.	.	PUNCT
inlawrev-3749	556	1	dev	dev	PROPN
inlawrev-3749	556	2	.	.	PROPN
inlawrev-3749	556	3	corp	corp	PROPN
inlawrev-3749	556	4	.	.	PROPN
inlawrev-3749	557	1	at	at	ADP
inlawrev-3749	557	2	7	7	NUM
inlawrev-3749	557	3	-	-	SYM
inlawrev-3749	557	4	10	10	NUM
inlawrev-3749	557	5	,	,	PUNCT
inlawrev-3749	557	6	cuno	cuno	PROPN
inlawrev-3749	557	7	v.	v.	ADP
inlawrev-3749	557	8	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	557	9	,	,	PUNCT
inlawrev-3749	557	10	inc	inc	PROPN
inlawrev-3749	557	11	.	.	PROPN
inlawrev-3749	557	12	,	,	PUNCT
inlawrev-3749	557	13	386	386	NUM
inlawrev-3749	557	14	f.3d	f.3d	NOUN
inlawrev-3749	557	15	.	.	PROPN
inlawrev-3749	557	16	738	738	NUM
inlawrev-3749	557	17	(	(	PUNCT
inlawrev-3749	557	18	6th	6th	ADJ
inlawrev-3749	557	19	cir	cir	NOUN
inlawrev-3749	557	20	.	.	PUNCT
inlawrev-3749	557	21	2004	2004	NUM
inlawrev-3749	557	22	)	)	PUNCT
inlawrev-3749	557	23	(	(	PUNCT
inlawrev-3749	557	24	no	no	INTJ
inlawrev-3749	557	25	.	.	NOUN
inlawrev-3749	557	26	01	01	NUM
inlawrev-3749	557	27	-	-	SYM
inlawrev-3749	557	28	3960	3960	NUM
inlawrev-3749	557	29	)	)	PUNCT
inlawrev-3749	557	30	(	(	PUNCT
inlawrev-3749	557	31	noting	note	VERB
inlawrev-3749	557	32	the	the	DET
inlawrev-3749	557	33	"	"	PUNCT
inlawrev-3749	557	34	chilling	chilling	ADJ
inlawrev-3749	557	35	"	"	PUNCT
inlawrev-3749	557	36	effect	effect	NOUN
inlawrev-3749	557	37	the	the	DET
inlawrev-3749	557	38	court	court	NOUN
inlawrev-3749	557	39	's	's	PART
inlawrev-3749	557	40	decision	decision	NOUN
inlawrev-3749	557	41	is	be	AUX
inlawrev-3749	557	42	likely	likely	ADJ
inlawrev-3749	557	43	to	to	PART
inlawrev-3749	557	44	have	have	VERB
inlawrev-3749	557	45	on	on	ADP
inlawrev-3749	557	46	economic	economic	ADJ
inlawrev-3749	557	47	development	development	NOUN
inlawrev-3749	557	48	within	within	ADP
inlawrev-3749	557	49	michigan	michigan	PROPN
inlawrev-3749	557	50	and	and	CCONJ
inlawrev-3749	557	51	the	the	DET
inlawrev-3749	557	52	negative	negative	ADJ
inlawrev-3749	557	53	impact	impact	NOUN
inlawrev-3749	557	54	on	on	ADP
inlawrev-3749	557	55	michigan	michigan	PROPN
inlawrev-3749	557	56	's	's	PART
inlawrev-3749	557	57	ability	ability	NOUN
inlawrev-3749	557	58	to	to	PART
inlawrev-3749	557	59	compete	compete	VERB
inlawrev-3749	557	60	not	not	PART
inlawrev-3749	557	61	only	only	ADV
inlawrev-3749	557	62	with	with	ADP
inlawrev-3749	557	63	other	other	ADJ
inlawrev-3749	557	64	states	state	NOUN
inlawrev-3749	557	65	but	but	CCONJ
inlawrev-3749	557	66	also	also	ADV
inlawrev-3749	557	67	internationally	internationally	ADV
inlawrev-3749	557	68	)	)	PUNCT
inlawrev-3749	557	69	;	;	PUNCT
inlawrev-3749	557	70	brief	brief	NOUN
inlawrev-3749	557	71	of	of	ADP
inlawrev-3749	557	72	amici	amici	PROPN
inlawrev-3749	557	73	curiae	curiae	NOUN
inlawrev-3749	557	74	michigan	michigan	PROPN
inlawrev-3749	557	75	et	et	PROPN
inlawrev-3749	557	76	al	al	PROPN
inlawrev-3749	557	77	.	.	PUNCT
inlawrev-3749	558	1	at	at	ADP
inlawrev-3749	558	2	6	6	NUM
inlawrev-3749	558	3	-	-	SYM
inlawrev-3749	558	4	7	7	NUM
inlawrev-3749	558	5	,	,	PUNCT
inlawrev-3749	558	6	cuno	cuno	PROPN
inlawrev-3749	558	7	v.	v.	ADP
inlawrev-3749	558	8	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	558	9	,	,	PUNCT
inlawrev-3749	558	10	inc	inc	PROPN
inlawrev-3749	558	11	.	.	PROPN
inlawrev-3749	558	12	,	,	PUNCT
inlawrev-3749	558	13	386	386	NUM
inlawrev-3749	558	14	f.3d	f.3d	NOUN
inlawrev-3749	558	15	.	.	PROPN
inlawrev-3749	558	16	738	738	NUM
inlawrev-3749	558	17	(	(	PUNCT
inlawrev-3749	558	18	6th	6th	ADJ
inlawrev-3749	558	19	cir	cir	NOUN
inlawrev-3749	558	20	.	.	PUNCT
inlawrev-3749	558	21	2004	2004	NUM
inlawrev-3749	558	22	)	)	PUNCT
inlawrev-3749	558	23	(	(	PUNCT
inlawrev-3749	558	24	no	no	INTJ
inlawrev-3749	558	25	.	.	NOUN
inlawrev-3749	558	26	01	01	NUM
inlawrev-3749	558	27	-	-	SYM
inlawrev-3749	558	28	3960	3960	NUM
inlawrev-3749	558	29	)	)	PUNCT
inlawrev-3749	558	30	(	(	PUNCT
inlawrev-3749	558	31	noting	note	VERB
inlawrev-3749	558	32	the	the	DET
inlawrev-3749	558	33	court	court	NOUN
inlawrev-3749	558	34	's	's	PART
inlawrev-3749	558	35	decision	decision	NOUN
inlawrev-3749	558	36	will	will	AUX
inlawrev-3749	558	37	undoubtedly	undoubtedly	ADV
inlawrev-3749	558	38	have	have	VERB
inlawrev-3749	558	39	a	a	DET
inlawrev-3749	558	40	chilling	chilling	ADJ
inlawrev-3749	558	41	effect	effect	NOUN
inlawrev-3749	558	42	on	on	ADP
inlawrev-3749	558	43	capital	capital	NOUN
inlawrev-3749	558	44	development	development	NOUN
inlawrev-3749	558	45	projects	project	NOUN
inlawrev-3749	558	46	in	in	ADP
inlawrev-3749	558	47	all	all	DET
inlawrev-3749	558	48	industries	industry	NOUN
inlawrev-3749	558	49	in	in	ADP
inlawrev-3749	558	50	michigan	michigan	PROPN
inlawrev-3749	558	51	,	,	PUNCT
inlawrev-3749	558	52	kentucky	kentucky	PROPN
inlawrev-3749	558	53	,	,	PUNCT
inlawrev-3749	558	54	and	and	CCONJ
inlawrev-3749	558	55	tennessee	tennessee	PROPN
inlawrev-3749	558	56	)	)	PUNCT
inlawrev-3749	558	57	.	.	PUNCT
inlawrev-3749	559	1	2005	2005	NUM
inlawrev-3749	559	2	]	]	PUNCT
inlawrev-3749	559	3	the	the	DET
inlawrev-3749	559	4	dormant	dormant	PROPN
inlawrev-3749	559	5	commerce	commerce	PROPN
inlawrev-3749	559	6	clause	clause	NOUN
inlawrev-3749	559	7	1	1	NUM
inlawrev-3749	559	8	95	95	NUM
inlawrev-3749	559	9	2[j	2[j	NUM
inlawrev-3749	560	1	[	[	X
inlawrev-3749	560	2	2004	2004	NUM
inlawrev-3749	560	3	]	]	PUNCT
inlawrev-3749	560	4	.	.	PUNCT
inlawrev-3749	561	1	these	these	DET
inlawrev-3749	561	2	projects	project	NOUN
inlawrev-3749	561	3	represent	represent	VERB
inlawrev-3749	561	4	the	the	DET
inlawrev-3749	561	5	retention	retention	NOUN
inlawrev-3749	561	6	of	of	ADP
inlawrev-3749	561	7	hundreds	hundred	NOUN
inlawrev-3749	561	8	of	of	ADP
inlawrev-3749	561	9	existing	exist	VERB
inlawrev-3749	561	10	area	area	NOUN
inlawrev-3749	561	11	jobs	job	NOUN
inlawrev-3749	561	12	and	and	CCONJ
inlawrev-3749	561	13	the	the	DET
inlawrev-3749	561	14	opportunity	opportunity	NOUN
inlawrev-3749	561	15	to	to	PART
inlawrev-3749	561	16	add	add	VERB
inlawrev-3749	561	17	hundreds	hundred	NOUN
inlawrev-3749	561	18	of	of	ADP
inlawrev-3749	561	19	new	new	ADJ
inlawrev-3749	561	20	high	high	ADJ
inlawrev-3749	561	21	paying	paying	NOUN
inlawrev-3749	561	22	positions	position	NOUN
inlawrev-3749	561	23	for	for	ADP
inlawrev-3749	561	24	residents	resident	NOUN
inlawrev-3749	561	25	of	of	ADP
inlawrev-3749	561	26	northwest	northwest	PROPN
inlawrev-3749	561	27	ohio	ohio	PROPN
inlawrev-3749	561	28	.	.	PUNCT
inlawrev-3749	562	1	...	...	PUNCT
inlawrev-3749	562	2	in	in	ADP
inlawrev-3749	562	3	september	september	PROPN
inlawrev-3749	562	4	,	,	PUNCT
inlawrev-3749	562	5	the	the	DET
inlawrev-3749	562	6	regional	regional	ADJ
inlawrev-3749	562	7	growth	growth	NOUN
inlawrev-3749	562	8	partnership	partnership	NOUN
inlawrev-3749	562	9	was	be	AUX
inlawrev-3749	562	10	close	close	ADJ
inlawrev-3749	562	11	to	to	ADP
inlawrev-3749	562	12	announcing	announce	VERB
inlawrev-3749	562	13	a	a	DET
inlawrev-3749	562	14	major	major	ADJ
inlawrev-3749	562	15	project	project	NOUN
inlawrev-3749	562	16	in	in	ADP
inlawrev-3749	562	17	the	the	DET
inlawrev-3749	562	18	area	area	NOUN
inlawrev-3749	562	19	.	.	PUNCT
inlawrev-3749	562	20	.	.	PUNCT
inlawrev-3749	562	21	.	.	PUNCT
inlawrev-3749	562	22	.	.	PUNCT
inlawrev-3749	563	1	[	[	X
inlawrev-3749	563	2	t]his	t]his	ADP
inlawrev-3749	563	3	project	project	NOUN
inlawrev-3749	563	4	and	and	CCONJ
inlawrev-3749	563	5	its	its	PRON
inlawrev-3749	563	6	new	new	ADJ
inlawrev-3749	563	7	jobs	job	NOUN
inlawrev-3749	563	8	have	have	AUX
inlawrev-3749	563	9	been	be	AUX
inlawrev-3749	563	10	put	put	VERB
inlawrev-3749	563	11	on	on	ADP
inlawrev-3749	563	12	hold	hold	NOUN
inlawrev-3749	563	13	by	by	ADP
inlawrev-3749	563	14	the	the	DET
inlawrev-3749	563	15	client	client	NOUN
inlawrev-3749	563	16	as	as	ADP
inlawrev-3749	563	17	a	a	DET
inlawrev-3749	563	18	result	result	NOUN
inlawrev-3749	563	19	of	of	ADP
inlawrev-3749	563	20	the	the	DET
inlawrev-3749	563	21	sixth	sixth	ADJ
inlawrev-3749	563	22	circuit	circuit	NOUN
inlawrev-3749	563	23	's	's	PART
inlawrev-3749	563	24	ruling	ruling	NOUN
inlawrev-3749	563	25	.	.	PUNCT
inlawrev-3749	564	1	the	the	DET
inlawrev-3749	564	2	client	client	NOUN
inlawrev-3749	564	3	is	be	AUX
inlawrev-3749	564	4	now	now	ADV
inlawrev-3749	564	5	looking	look	VERB
inlawrev-3749	564	6	at	at	ADP
inlawrev-3749	564	7	putting	put	VERB
inlawrev-3749	564	8	this	this	DET
inlawrev-3749	564	9	project	project	NOUN
inlawrev-3749	564	10	in	in	ADP
inlawrev-3749	564	11	indiana	indiana	PROPN
inlawrev-3749	564	12	,	,	PUNCT
inlawrev-3749	564	13	which	which	PRON
inlawrev-3749	564	14	is	be	AUX
inlawrev-3749	564	15	not	not	PART
inlawrev-3749	564	16	affected	affect	VERB
inlawrev-3749	564	17	by	by	ADP
inlawrev-3749	564	18	the	the	DET
inlawrev-3749	564	19	sixth	sixth	ADJ
inlawrev-3749	564	20	circuit	circuit	NOUN
inlawrev-3749	564	21	's	's	PART
inlawrev-3749	564	22	ruling	ruling	NOUN
inlawrev-3749	564	23	.	.	PUNCT
inlawrev-3749	565	1	164	164	NUM
inlawrev-3749	565	2	b.	b.	NOUN
inlawrev-3749	565	3	even	even	ADV
inlawrev-3749	565	4	within	within	ADP
inlawrev-3749	565	5	the	the	DET
inlawrev-3749	565	6	sixth	sixth	ADJ
inlawrev-3749	565	7	circuit	circuit	NOUN
inlawrev-3749	565	8	,	,	PUNCT
inlawrev-3749	565	9	all	all	PRON
inlawrev-3749	565	10	is	be	AUX
inlawrev-3749	565	11	not	not	PART
inlawrev-3749	565	12	dead	dead	ADJ
inlawrev-3749	565	13	yet	yet	ADV
inlawrev-3749	565	14	,	,	PUNCT
inlawrev-3749	565	15	even	even	ADV
inlawrev-3749	565	16	within	within	ADP
inlawrev-3749	565	17	the	the	DET
inlawrev-3749	565	18	sixth	sixth	ADJ
inlawrev-3749	565	19	circuit	circuit	NOUN
inlawrev-3749	565	20	,	,	PUNCT
inlawrev-3749	565	21	not	not	PART
inlawrev-3749	565	22	all	all	PRON
inlawrev-3749	565	23	economic	economic	ADJ
inlawrev-3749	565	24	development	development	NOUN
inlawrev-3749	565	25	tax	tax	NOUN
inlawrev-3749	565	26	incentive	incentive	NOUN
inlawrev-3749	565	27	measures	measure	NOUN
inlawrev-3749	565	28	are	be	AUX
inlawrev-3749	565	29	dead	dead	ADJ
inlawrev-3749	565	30	.	.	PUNCT
inlawrev-3749	566	1	the	the	DET
inlawrev-3749	566	2	sixth	sixth	ADJ
inlawrev-3749	566	3	circuit	circuit	NOUN
inlawrev-3749	566	4	held	hold	VERB
inlawrev-3749	566	5	that	that	SCONJ
inlawrev-3749	566	6	the	the	DET
inlawrev-3749	566	7	ohio	ohio	PROPN
inlawrev-3749	566	8	personal	personal	ADJ
inlawrev-3749	566	9	property	property	NOUN
inlawrev-3749	566	10	tax	tax	NOUN
inlawrev-3749	566	11	exemption	exemption	NOUN
inlawrev-3749	566	12	did	do	AUX
inlawrev-3749	566	13	not	not	PART
inlawrev-3749	566	14	violate	violate	VERB
inlawrev-3749	566	15	the	the	DET
inlawrev-3749	566	16	dormant	dormant	PROPN
inlawrev-3749	566	17	commerce	commerce	PROPN
inlawrev-3749	566	18	clause	clause	NOUN
inlawrev-3749	566	19	.	.	PUNCT
inlawrev-3749	567	1	165	165	NUM
inlawrev-3749	567	2	the	the	DET
inlawrev-3749	567	3	court	court	NOUN
inlawrev-3749	567	4	noted	note	VERB
inlawrev-3749	567	5	that	that	SCONJ
inlawrev-3749	567	6	the	the	DET
inlawrev-3749	567	7	statute	statute	NOUN
inlawrev-3749	567	8	,	,	PUNCT
inlawrev-3749	567	9	166	166	NUM
inlawrev-3749	567	10	which	which	PRON
inlawrev-3749	567	11	requires	require	VERB
inlawrev-3749	567	12	an	an	DET
inlawrev-3749	567	13	investment	investment	NOUN
inlawrev-3749	567	14	in	in	ADP
inlawrev-3749	567	15	new	new	ADJ
inlawrev-3749	567	16	or	or	CCONJ
inlawrev-3749	567	17	existing	exist	VERB
inlawrev-3749	567	18	property	property	NOUN
inlawrev-3749	567	19	within	within	ADP
inlawrev-3749	567	20	an	an	DET
inlawrev-3749	567	21	enterprise	enterprise	NOUN
inlawrev-3749	567	22	zone	zone	NOUN
inlawrev-3749	567	23	and	and	CCONJ
inlawrev-3749	567	24	the	the	DET
inlawrev-3749	567	25	maintenance	maintenance	NOUN
inlawrev-3749	567	26	ofemployees	ofemployee	NOUN
inlawrev-3749	567	27	,	,	PUNCT
inlawrev-3749	567	28	"	"	PUNCT
inlawrev-3749	567	29	does	do	AUX
inlawrev-3749	567	30	not	not	PART
inlawrev-3749	567	31	impose	impose	VERB
inlawrev-3749	567	32	specific	specific	ADJ
inlawrev-3749	567	33	monetary	monetary	ADJ
inlawrev-3749	567	34	requirements	requirement	NOUN
inlawrev-3749	567	35	,	,	PUNCT
inlawrev-3749	567	36	require	require	VERB
inlawrev-3749	567	37	the	the	DET
inlawrev-3749	567	38	creation	creation	NOUN
inlawrev-3749	567	39	of	of	ADP
inlawrev-3749	567	40	new	new	ADJ
inlawrev-3749	567	41	jobs	job	NOUN
inlawrev-3749	567	42	,	,	PUNCT
inlawrev-3749	567	43	or	or	CCONJ
inlawrev-3749	567	44	encourage	encourage	VERB
inlawrev-3749	567	45	a	a	DET
inlawrev-3749	567	46	beneficiary	beneficiary	NOUN
inlawrev-3749	567	47	to	to	PART
inlawrev-3749	567	48	engage	engage	VERB
inlawrev-3749	567	49	in	in	ADP
inlawrev-3749	567	50	an	an	DET
inlawrev-3749	567	51	additional	additional	ADJ
inlawrev-3749	567	52	form	form	NOUN
inlawrev-3749	567	53	of	of	ADP
inlawrev-3749	567	54	commerce	commerce	NOUN
inlawrev-3749	567	55	independent	independent	ADJ
inlawrev-3749	567	56	ofnewly	ofnewly	ADV
inlawrev-3749	567	57	acquired	acquire	VERB
inlawrev-3749	567	58	property	property	NOUN
inlawrev-3749	567	59	.	.	PUNCT
inlawrev-3749	568	1	"167	"167	ADJ
inlawrev-3749	568	2	the	the	DET
inlawrev-3749	568	3	court	court	NOUN
inlawrev-3749	568	4	identified	identify	VERB
inlawrev-3749	568	5	the	the	DET
inlawrev-3749	568	6	conditions	condition	NOUN
inlawrev-3749	568	7	noted	note	VERB
inlawrev-3749	568	8	as	as	ADP
inlawrev-3749	568	9	"	"	PUNCT
inlawrev-3749	568	10	minor	minor	ADJ
inlawrev-3749	568	11	collateral	collateral	ADJ
inlawrev-3749	568	12	requirements	requirement	NOUN
inlawrev-3749	568	13	.	.	PUNCT
inlawrev-3749	568	14	.	.	PUNCT
inlawrev-3749	568	15	.	.	PUNCT
inlawrev-3749	569	1	directly	directly	ADV
inlawrev-3749	569	2	linked	link	VERB
inlawrev-3749	569	3	to	to	ADP
inlawrev-3749	569	4	the	the	DET
inlawrev-3749	569	5	use	use	NOUN
inlawrev-3749	569	6	of	of	ADP
inlawrev-3749	569	7	the	the	DET
inlawrev-3749	569	8	exempted	exempt	VERB
inlawrev-3749	569	9	personal	personal	ADJ
inlawrev-3749	569	10	property	property	NOUN
inlawrev-3749	569	11	.	.	PUNCT
inlawrev-3749	569	12	"	"	PUNCT
inlawrev-3749	570	1	168	168	NUM
inlawrev-3749	570	2	the	the	DET
inlawrev-3749	570	3	reasoning	reasoning	NOUN
inlawrev-3749	570	4	for	for	ADP
inlawrev-3749	570	5	maintaining	maintain	VERB
inlawrev-3749	570	6	the	the	DET
inlawrev-3749	570	7	constitutionality	constitutionality	NOUN
inlawrev-3749	570	8	of	of	ADP
inlawrev-3749	570	9	ohio	ohio	PROPN
inlawrev-3749	570	10	's	's	PART
inlawrev-3749	570	11	property	property	NOUN
inlawrev-3749	570	12	tax	tax	NOUN
inlawrev-3749	570	13	exemption	exemption	NOUN
inlawrev-3749	570	14	,	,	PUNCT
inlawrev-3749	570	15	however	however	ADV
inlawrev-3749	570	16	,	,	PUNCT
inlawrev-3749	570	17	seems	seem	VERB
inlawrev-3749	570	18	to	to	PART
inlawrev-3749	570	19	also	also	ADV
inlawrev-3749	570	20	support	support	VERB
inlawrev-3749	570	21	maintaining	maintain	VERB
inlawrev-3749	570	22	ohio	ohio	PROPN
inlawrev-3749	570	23	's	's	PART
inlawrev-3749	570	24	investment	investment	NOUN
inlawrev-3749	570	25	tax	tax	NOUN
inlawrev-3749	570	26	credit	credit	NOUN
inlawrev-3749	570	27	.	.	PUNCT
inlawrev-3749	571	1	the	the	DET
inlawrev-3749	571	2	court	court	NOUN
inlawrev-3749	571	3	stated	state	VERB
inlawrev-3749	571	4	that	that	SCONJ
inlawrev-3749	571	5	"	"	PUNCT
inlawrev-3749	571	6	[	[	X
inlawrev-3749	571	7	although	although	SCONJ
inlawrev-3749	571	8	conditions	condition	NOUN
inlawrev-3749	571	9	imposed	impose	VERB
inlawrev-3749	571	10	on	on	ADP
inlawrev-3749	571	11	property	property	NOUN
inlawrev-3749	571	12	tax	tax	NOUN
inlawrev-3749	571	13	exemptions	exemption	NOUN
inlawrev-3749	571	14	may	may	AUX
inlawrev-3749	571	15	independently	independently	ADV
inlawrev-3749	571	16	violate	violate	VERB
inlawrev-3749	571	17	the	the	DET
inlawrev-3749	571	18	commerce	commerce	NOUN
inlawrev-3749	571	19	clause	clause	NOUN
inlawrev-3749	571	20	,	,	PUNCT
inlawrev-3749	571	21	conditional	conditional	ADJ
inlawrev-3749	571	22	exemptions	exemption	NOUN
inlawrev-3749	571	23	raise	raise	VERB
inlawrev-3749	571	24	no	no	DET
inlawrev-3749	571	25	constitutional	constitutional	ADJ
inlawrev-3749	571	26	issues	issue	NOUN
inlawrev-3749	571	27	when	when	SCONJ
inlawrev-3749	571	28	the	the	DET
inlawrev-3749	571	29	conditionsfor	conditionsfor	NOUN
inlawrev-3749	571	30	obtaining	obtain	VERB
inlawrev-3749	571	31	the	the	DET
inlawrev-3749	571	32	favorable	favorable	ADJ
inlawrev-3749	571	33	tax	tax	NOUN
inlawrev-3749	571	34	treatment	treatment	NOUN
inlawrev-3749	571	35	are	be	AUX
inlawrev-3749	571	36	related	relate	VERB
inlawrev-3749	571	37	to	to	ADP
inlawrev-3749	571	38	the	the	DET
inlawrev-3749	571	39	use	use	NOUN
inlawrev-3749	571	40	or	or	CCONJ
inlawrev-3749	571	41	location	location	NOUN
inlawrev-3749	571	42	of	of	ADP
inlawrev-3749	571	43	the	the	DET
inlawrev-3749	571	44	property	property	NOUN
inlawrev-3749	571	45	itself	itself	PRON
inlawrev-3749	571	46	"	"	PUNCT
inlawrev-3749	571	47	169	169	NUM
inlawrev-3749	571	48	ohio	ohio	PROPN
inlawrev-3749	571	49	's	's	PART
inlawrev-3749	571	50	investment	investment	NOUN
inlawrev-3749	571	51	tax	tax	NOUN
inlawrev-3749	571	52	credit	credit	NOUN
inlawrev-3749	571	53	was	be	AUX
inlawrev-3749	571	54	conditioned	condition	VERB
inlawrev-3749	571	55	on	on	ADP
inlawrev-3749	571	56	the	the	DET
inlawrev-3749	571	57	property	property	NOUN
inlawrev-3749	571	58	being	be	AUX
inlawrev-3749	571	59	installed	instal	VERB
inlawrev-3749	571	60	in	in	ADP
inlawrev-3749	571	61	ohio	ohio	PROPN
inlawrev-3749	571	62	.	.	PUNCT
inlawrev-3749	572	1	this	this	PRON
inlawrev-3749	572	2	was	be	AUX
inlawrev-3749	572	3	the	the	DET
inlawrev-3749	572	4	plaintiffs	plaintiff	NOUN
inlawrev-3749	572	5	'	'	PART
inlawrev-3749	572	6	central	central	ADJ
inlawrev-3749	572	7	argument	argument	NOUN
inlawrev-3749	572	8	and	and	CCONJ
inlawrev-3749	572	9	a	a	DET
inlawrev-3749	572	10	consideration	consideration	NOUN
inlawrev-3749	572	11	by	by	ADP
inlawrev-3749	572	12	the	the	DET
inlawrev-3749	572	13	court	court	NOUN
inlawrev-3749	572	14	in	in	ADP
inlawrev-3749	572	15	striking	strike	VERB
inlawrev-3749	572	16	down	down	ADP
inlawrev-3749	572	17	the	the	DET
inlawrev-3749	572	18	investment	investment	NOUN
inlawrev-3749	572	19	tax	tax	NOUN
inlawrev-3749	572	20	credit	credit	NOUN
inlawrev-3749	572	21	as	as	ADP
inlawrev-3749	572	22	discriminating	discriminate	VERB
inlawrev-3749	572	23	against	against	ADP
inlawrev-3749	572	24	interstate	interstate	ADJ
inlawrev-3749	572	25	commerce	commerce	NOUN
inlawrev-3749	572	26	.	.	PUNCT
inlawrev-3749	573	1	1	1	NUM
inlawrev-3749	573	2	70	70	NUM
inlawrev-3749	573	3	however	however	ADV
inlawrev-3749	573	4	,	,	PUNCT
inlawrev-3749	573	5	the	the	DET
inlawrev-3749	573	6	court	court	NOUN
inlawrev-3749	573	7	went	go	VERB
inlawrev-3749	573	8	on	on	ADP
inlawrev-3749	573	9	to	to	PART
inlawrev-3749	573	10	provide	provide	VERB
inlawrev-3749	573	11	that	that	SCONJ
inlawrev-3749	573	12	"	"	PUNCT
inlawrev-3749	573	13	an	an	DET
inlawrev-3749	573	14	exemption	exemption	NOUN
inlawrev-3749	573	15	may	may	AUX
inlawrev-3749	573	16	be	be	AUX
inlawrev-3749	573	17	discriminatory	discriminatory	ADJ
inlawrev-3749	573	18	ifit	ifit	NOUN
inlawrev-3749	573	19	requires	require	VERB
inlawrev-3749	573	20	the	the	DET
inlawrev-3749	573	21	beneficiary	beneficiary	NOUN
inlawrev-3749	573	22	to	to	PART
inlawrev-3749	573	23	engage	engage	VERB
inlawrev-3749	573	24	in	in	ADP
inlawrev-3749	573	25	another	another	DET
inlawrev-3749	573	26	form	form	NOUN
inlawrev-3749	573	27	ofbusiness	ofbusiness	NOUN
inlawrev-3749	573	28	in	in	ADP
inlawrev-3749	573	29	order	order	NOUN
inlawrev-3749	573	30	to	to	PART
inlawrev-3749	573	31	receive	receive	VERB
inlawrev-3749	573	32	the	the	DET
inlawrev-3749	573	33	benefit	benefit	NOUN
inlawrev-3749	573	34	or	or	CCONJ
inlawrev-3749	573	35	is	be	AUX
inlawrev-3749	573	36	limited	limit	VERB
inlawrev-3749	573	37	to	to	ADP
inlawrev-3749	573	38	businesses	business	NOUN
inlawrev-3749	573	39	with	with	ADP
inlawrev-3749	573	40	a	a	DET
inlawrev-3749	573	41	specified	specified	ADJ
inlawrev-3749	573	42	1	1	NUM
inlawrev-3749	573	43	64	64	NUM
inlawrev-3749	573	44	.	.	PUNCT
inlawrev-3749	574	1	court	court	NOUN
inlawrev-3749	574	2	ruling	ruling	NOUN
inlawrev-3749	574	3	jeopardizes	jeopardize	VERB
inlawrev-3749	574	4	ohio	ohio	PROPN
inlawrev-3749	574	5	projects	project	NOUN
inlawrev-3749	574	6	,	,	PUNCT
inlawrev-3749	574	7	supra	supra	PROPN
inlawrev-3749	574	8	note	note	NOUN
inlawrev-3749	574	9	5	5	NUM
inlawrev-3749	574	10	,	,	PUNCT
inlawrev-3749	574	11	at	at	ADP
inlawrev-3749	574	12	1	1	NUM
inlawrev-3749	574	13	.	.	PUNCT
inlawrev-3749	574	14	165	165	NUM
inlawrev-3749	574	15	.	.	PUNCT
inlawrev-3749	575	1	cuno	cuno	PROPN
inlawrev-3749	575	2	,	,	PUNCT
inlawrev-3749	575	3	386f.3dat748	386f.3dat748	PROPN
inlawrev-3749	575	4	.	.	PROPN
inlawrev-3749	575	5	1	1	NUM
inlawrev-3749	575	6	66	66	NUM
inlawrev-3749	575	7	.	.	PUNCT
inlawrev-3749	576	1	ohio	ohio	PROPN
inlawrev-3749	576	2	rev	rev	PROPN
inlawrev-3749	576	3	.	.	PROPN
inlawrev-3749	576	4	code	code	PROPN
inlawrev-3749	576	5	ann	ann	PROPN
inlawrev-3749	576	6	.	.	PUNCT
inlawrev-3749	577	1	§	§	PROPN
inlawrev-3749	577	2	5709.62(c	5709.62(c	NUM
inlawrev-3749	577	3	)	)	PUNCT
inlawrev-3749	577	4	(	(	PUNCT
inlawrev-3749	577	5	1	1	X
inlawrev-3749	577	6	)	)	PUNCT
inlawrev-3749	577	7	(	(	PUNCT
inlawrev-3749	577	8	west	west	NOUN
inlawrev-3749	577	9	2004	2004	NUM
inlawrev-3749	577	10	)	)	PUNCT
inlawrev-3749	577	11	(	(	PUNCT
inlawrev-3749	577	12	permitting	permit	VERB
inlawrev-3749	577	13	municipalities	municipality	NOUN
inlawrev-3749	577	14	to	to	PART
inlawrev-3749	577	15	offer	offer	VERB
inlawrev-3749	577	16	specified	specify	VERB
inlawrev-3749	577	17	incentives	incentive	NOUN
inlawrev-3749	577	18	to	to	ADP
inlawrev-3749	577	19	an	an	DET
inlawrev-3749	577	20	enterprise	enterprise	NOUN
inlawrev-3749	577	21	that	that	PRON
inlawrev-3749	577	22	"	"	PUNCT
inlawrev-3749	577	23	agrees	agree	VERB
inlawrev-3749	577	24	to	to	PART
inlawrev-3749	577	25	establish	establish	VERB
inlawrev-3749	577	26	,	,	PUNCT
inlawrev-3749	577	27	expand	expand	VERB
inlawrev-3749	577	28	,	,	PUNCT
inlawrev-3749	577	29	renovate	renovate	VERB
inlawrev-3749	577	30	,	,	PUNCT
inlawrev-3749	577	31	or	or	CCONJ
inlawrev-3749	577	32	occupy	occupy	VERB
inlawrev-3749	577	33	a	a	DET
inlawrev-3749	577	34	facility	facility	NOUN
inlawrev-3749	577	35	and	and	CCONJ
inlawrev-3749	577	36	hire	hire	VERB
inlawrev-3749	577	37	new	new	ADJ
inlawrev-3749	577	38	employees	employee	NOUN
inlawrev-3749	577	39	,	,	PUNCT
inlawrev-3749	577	40	or	or	CCONJ
inlawrev-3749	577	41	preserve	preserve	VERB
inlawrev-3749	577	42	employment	employment	NOUN
inlawrev-3749	577	43	opportunities	opportunity	NOUN
inlawrev-3749	577	44	for	for	ADP
inlawrev-3749	577	45	existing	exist	VERB
inlawrev-3749	577	46	employees	employee	NOUN
inlawrev-3749	577	47	"	"	PUNCT
inlawrev-3749	577	48	in	in	ADP
inlawrev-3749	577	49	economically	economically	ADV
inlawrev-3749	577	50	depressed	depressed	ADJ
inlawrev-3749	577	51	areas	area	NOUN
inlawrev-3749	577	52	)	)	PUNCT
inlawrev-3749	577	53	.	.	PUNCT
inlawrev-3749	578	1	167	167	NUM
inlawrev-3749	578	2	.	.	PUNCT
inlawrev-3749	579	1	cuno	cuno	PROPN
inlawrev-3749	579	2	,	,	PUNCT
inlawrev-3749	579	3	386	386	NUM
inlawrev-3749	579	4	f.3d	f.3d	NUM
inlawrev-3749	579	5	at	at	ADP
inlawrev-3749	579	6	747	747	NUM
inlawrev-3749	579	7	.	.	PUNCT
inlawrev-3749	579	8	168	168	NUM
inlawrev-3749	579	9	.	.	PUNCT
inlawrev-3749	580	1	i	i	PRON
inlawrev-3749	580	2	d.	d.	PROPN
inlawrev-3749	580	3	169	169	NUM
inlawrev-3749	580	4	.	.	PUNCT
inlawrev-3749	581	1	i	i	PRON
inlawrev-3749	581	2	d.	d.	PROPN
inlawrev-3749	581	3	at	at	ADP
inlawrev-3749	581	4	746	746	NUM
inlawrev-3749	581	5	(	(	PUNCT
inlawrev-3749	581	6	emphasis	emphasis	NOUN
inlawrev-3749	581	7	added	add	VERB
inlawrev-3749	581	8	)	)	PUNCT
inlawrev-3749	581	9	.	.	PUNCT
inlawrev-3749	582	1	170	170	NUM
inlawrev-3749	582	2	.	.	PUNCT
inlawrev-3749	582	3	mat	mat	PROPN
inlawrev-3749	582	4	743	743	NUM
inlawrev-3749	582	5	.	.	PUNCT
inlawrev-3749	582	6	196	196	NUM
inlawrev-3749	582	7	indiana	indiana	PROPN
inlawrev-3749	582	8	law	law	PROPN
inlawrev-3749	582	9	review	review	NOUN
inlawrev-3749	582	10	[	[	X
inlawrev-3749	582	11	vol	vol	NOUN
inlawrev-3749	582	12	.	.	PUNCT
inlawrev-3749	582	13	39	39	NUM
inlawrev-3749	582	14	:	:	PUNCT
inlawrev-3749	582	15	177	177	NUM
inlawrev-3749	582	16	economic	economic	ADJ
inlawrev-3749	582	17	presence	presence	NOUN
inlawrev-3749	582	18	"	"	PUNCT
inlawrev-3749	582	19	x1x	x1x	PROPN
inlawrev-3749	582	20	ohio	ohio	PROPN
inlawrev-3749	582	21	's	's	PART
inlawrev-3749	582	22	investment	investment	NOUN
inlawrev-3749	582	23	tax	tax	NOUN
inlawrev-3749	582	24	credit	credit	NOUN
inlawrev-3749	582	25	was	be	AUX
inlawrev-3749	582	26	limited	limit	VERB
inlawrev-3749	582	27	to	to	ADP
inlawrev-3749	582	28	businesses	business	NOUN
inlawrev-3749	582	29	with	with	ADP
inlawrev-3749	582	30	a	a	DET
inlawrev-3749	582	31	"	"	PUNCT
inlawrev-3749	582	32	specified	specify	VERB
inlawrev-3749	582	33	economic	economic	ADJ
inlawrev-3749	582	34	presence	presence	NOUN
inlawrev-3749	582	35	.	.	PUNCT
inlawrev-3749	582	36	"	"	PUNCT
inlawrev-3749	583	1	specifically	specifically	ADV
inlawrev-3749	583	2	,	,	PUNCT
inlawrev-3749	583	3	the	the	DET
inlawrev-3749	583	4	court	court	NOUN
inlawrev-3749	583	5	noted	note	VERB
inlawrev-3749	583	6	that	that	SCONJ
inlawrev-3749	583	7	section	section	NOUN
inlawrev-3749	583	8	5733.33(c)(1	5733.33(c)(1	NOUN
inlawrev-3749	583	9	)	)	PUNCT
inlawrev-3749	583	10	provided	provide	VERB
inlawrev-3749	583	11	:	:	PUNCT
inlawrev-3749	583	12	"	"	PUNCT
inlawrev-3749	583	13	the	the	DET
inlawrev-3749	583	14	investment	investment	NOUN
inlawrev-3749	583	15	tax	tax	NOUN
inlawrev-3749	583	16	credit	credit	NOUN
inlawrev-3749	583	17	is	be	AUX
inlawrev-3749	583	18	generally	generally	ADV
inlawrev-3749	583	19	7.5	7.5	NUM
inlawrev-3749	583	20	percent	percent	NOUN
inlawrev-3749	583	21	'	'	PUNCT
inlawrev-3749	583	22	of	of	ADP
inlawrev-3749	583	23	the	the	DET
inlawrev-3749	583	24	excess	excess	NOUN
inlawrev-3749	583	25	of	of	ADP
inlawrev-3749	583	26	the	the	DET
inlawrev-3749	583	27	cost	cost	NOUN
inlawrev-3749	583	28	of	of	ADP
inlawrev-3749	583	29	the	the	DET
inlawrev-3749	583	30	new	new	ADJ
inlawrev-3749	583	31	manufacturing	manufacturing	NOUN
inlawrev-3749	583	32	machinery	machinery	NOUN
inlawrev-3749	583	33	and	and	CCONJ
inlawrev-3749	583	34	equipment	equipment	NOUN
inlawrev-3749	583	35	purchased	purchase	VERB
inlawrev-3749	583	36	during	during	ADP
inlawrev-3749	583	37	the	the	DET
inlawrev-3749	583	38	calendar	calendar	NOUN
inlawrev-3749	583	39	year	year	NOUN
inlawrev-3749	583	40	for	for	ADP
inlawrev-3749	583	41	use	use	NOUN
inlawrev-3749	583	42	in	in	ADP
inlawrev-3749	583	43	a	a	DET
inlawrev-3749	583	44	county	county	NOUN
inlawrev-3749	583	45	over	over	ADP
inlawrev-3749	583	46	the	the	DET
inlawrev-3749	583	47	county	county	NOUN
inlawrev-3749	583	48	average	average	ADJ
inlawrev-3749	583	49	new	new	ADJ
inlawrev-3749	583	50	manufacturing	manufacturing	NOUN
inlawrev-3749	583	51	machinery	machinery	NOUN
inlawrev-3749	583	52	and	and	CCONJ
inlawrev-3749	583	53	equipment	equipment	NOUN
inlawrev-3749	583	54	investment	investment	NOUN
inlawrev-3749	583	55	for	for	ADP
inlawrev-3749	583	56	that	that	DET
inlawrev-3749	583	57	county	county	NOUN
inlawrev-3749	583	58	.	.	PUNCT
inlawrev-3749	584	1	'"172	'"172	NOUN
inlawrev-3749	584	2	even	even	ADV
inlawrev-3749	584	3	so	so	ADV
inlawrev-3749	584	4	,	,	PUNCT
inlawrev-3749	584	5	the	the	DET
inlawrev-3749	584	6	court	court	NOUN
inlawrev-3749	584	7	concluded	conclude	VERB
inlawrev-3749	584	8	that	that	SCONJ
inlawrev-3749	584	9	"	"	PUNCT
inlawrev-3749	584	10	if	if	SCONJ
inlawrev-3749	584	11	the	the	DET
inlawrev-3749	584	12	conditions	condition	NOUN
inlawrev-3749	584	13	imposed	impose	VERB
inlawrev-3749	584	14	on	on	ADP
inlawrev-3749	584	15	the	the	DET
inlawrev-3749	584	16	exemption	exemption	NOUN
inlawrev-3749	584	17	do	do	AUX
inlawrev-3749	584	18	not	not	PART
inlawrev-3749	584	19	discriminate	discriminate	VERB
inlawrev-3749	584	20	based	base	VERB
inlawrev-3749	584	21	on	on	ADP
inlawrev-3749	584	22	an	an	DET
inlawrev-3749	584	23	independent	independent	ADJ
inlawrev-3749	584	24	form	form	NOUN
inlawrev-3749	584	25	of	of	ADP
inlawrev-3749	584	26	commerce	commerce	NOUN
inlawrev-3749	584	27	,	,	PUNCT
inlawrev-3749	584	28	they	they	PRON
inlawrev-3749	584	29	are	be	AUX
inlawrev-3749	584	30	permissible	permissible	ADJ
inlawrev-3749	584	31	.	.	PUNCT
inlawrev-3749	584	32	"	"	PUNCT
inlawrev-3749	585	1	173	173	NUM
inlawrev-3749	585	2	x	x	PUNCT
inlawrev-3749	585	3	in	in	ADP
inlawrev-3749	585	4	its	its	PRON
inlawrev-3749	585	5	explanation	explanation	NOUN
inlawrev-3749	585	6	,	,	PUNCT
inlawrev-3749	585	7	the	the	DET
inlawrev-3749	585	8	court	court	NOUN
inlawrev-3749	585	9	noted	note	VERB
inlawrev-3749	585	10	that	that	SCONJ
inlawrev-3749	585	11	there	there	PRON
inlawrev-3749	585	12	are	be	VERB
inlawrev-3749	585	13	fundamental	fundamental	ADJ
inlawrev-3749	585	14	differences	difference	NOUN
inlawrev-3749	585	15	between	between	ADP
inlawrev-3749	585	16	credits	credit	NOUN
inlawrev-3749	585	17	and	and	CCONJ
inlawrev-3749	585	18	exemptions	exemption	NOUN
inlawrev-3749	585	19	:	:	PUNCT
inlawrev-3749	585	20	an	an	DET
inlawrev-3749	585	21	investment	investment	NOUN
inlawrev-3749	585	22	tax	tax	NOUN
inlawrev-3749	585	23	credit	credit	NOUN
inlawrev-3749	585	24	reduces	reduce	VERB
inlawrev-3749	585	25	preexisting	preexist	VERB
inlawrev-3749	585	26	income	income	NOUN
inlawrev-3749	585	27	tax	tax	NOUN
inlawrev-3749	585	28	liability	liability	NOUN
inlawrev-3749	585	29	,	,	PUNCT
inlawrev-3749	585	30	whereas	whereas	SCONJ
inlawrev-3749	585	31	a	a	DET
inlawrev-3749	585	32	personal	personal	ADJ
inlawrev-3749	585	33	property	property	NOUN
inlawrev-3749	585	34	exemption	exemption	NOUN
inlawrev-3749	585	35	does	do	AUX
inlawrev-3749	585	36	not	not	PART
inlawrev-3749	585	37	reduce	reduce	VERB
inlawrev-3749	585	38	any	any	DET
inlawrev-3749	585	39	existing	exist	VERB
inlawrev-3749	585	40	property	property	NOUN
inlawrev-3749	585	41	tax	tax	NOUN
inlawrev-3749	585	42	liability	liability	NOUN
inlawrev-3749	585	43	.	.	PUNCT
inlawrev-3749	586	1	174	174	NUM
inlawrev-3749	587	1	thus	thus	ADV
inlawrev-3749	587	2	,	,	PUNCT
inlawrev-3749	587	3	as	as	SCONJ
inlawrev-3749	587	4	the	the	DET
inlawrev-3749	587	5	court	court	NOUN
inlawrev-3749	587	6	explained	explain	VERB
inlawrev-3749	587	7	:	:	PUNCT
inlawrev-3749	587	8	[	[	X
inlawrev-3749	587	9	a	a	X
inlawrev-3749	587	10	]	]	X
inlawrev-3749	587	11	taxpayer	taxpayer	NOUN
inlawrev-3749	587	12	's	's	PART
inlawrev-3749	587	13	failure	failure	NOUN
inlawrev-3749	587	14	to	to	PART
inlawrev-3749	587	15	locate	locate	VERB
inlawrev-3749	587	16	new	new	ADJ
inlawrev-3749	587	17	investments	investment	NOUN
inlawrev-3749	587	18	within	within	ADP
inlawrev-3749	587	19	ohio	ohio	PROPN
inlawrev-3749	587	20	simply	simply	ADV
inlawrev-3749	587	21	means	mean	VERB
inlawrev-3749	587	22	that	that	SCONJ
inlawrev-3749	587	23	the	the	DET
inlawrev-3749	587	24	taxpayer	taxpayer	NOUN
inlawrev-3749	587	25	is	be	AUX
inlawrev-3749	587	26	not	not	PART
inlawrev-3749	587	27	subject	subject	ADJ
inlawrev-3749	587	28	to	to	ADP
inlawrev-3749	587	29	the	the	DET
inlawrev-3749	587	30	state	state	NOUN
inlawrev-3749	587	31	's	's	PART
inlawrev-3749	587	32	property	property	NOUN
inlawrev-3749	587	33	tax	tax	NOUN
inlawrev-3749	587	34	at	at	ADV
inlawrev-3749	587	35	all	all	ADV
inlawrev-3749	587	36	,	,	PUNCT
inlawrev-3749	587	37	and	and	CCONJ
inlawrev-3749	587	38	any	any	DET
inlawrev-3749	587	39	discriminatory	discriminatory	ADJ
inlawrev-3749	587	40	treatment	treatment	NOUN
inlawrev-3749	587	41	between	between	ADP
inlawrev-3749	587	42	a	a	DET
inlawrev-3749	587	43	company	company	NOUN
inlawrev-3749	587	44	that	that	PRON
inlawrev-3749	587	45	invests	invest	VERB
inlawrev-3749	587	46	in	in	ADP
inlawrev-3749	587	47	ohio	ohio	PROPN
inlawrev-3749	587	48	and	and	CCONJ
inlawrev-3749	587	49	one	one	NUM
inlawrev-3749	587	50	that	that	PRON
inlawrev-3749	587	51	invests	invest	VERB
inlawrev-3749	587	52	out	out	ADP
inlawrev-3749	587	53	-	-	PUNCT
inlawrev-3749	587	54	of	of	ADP
inlawrev-3749	587	55	-	-	PUNCT
inlawrev-3749	587	56	state	state	NOUN
inlawrev-3749	587	57	can	can	AUX
inlawrev-3749	587	58	not	not	PART
inlawrev-3749	587	59	be	be	AUX
inlawrev-3749	587	60	attributed	attribute	VERB
inlawrev-3749	587	61	to	to	ADP
inlawrev-3749	587	62	the	the	DET
inlawrev-3749	587	63	ohio	ohio	PROPN
inlawrev-3749	587	64	tax	tax	NOUN
inlawrev-3749	587	65	regime	regime	NOUN
inlawrev-3749	587	66	or	or	CCONJ
inlawrev-3749	587	67	its	its	PRON
inlawrev-3749	587	68	failure	failure	NOUN
inlawrev-3749	587	69	to	to	PART
inlawrev-3749	587	70	reduce	reduce	VERB
inlawrev-3749	587	71	current	current	ADJ
inlawrev-3749	587	72	property	property	NOUN
inlawrev-3749	587	73	taxes	taxis	NOUN
inlawrev-3749	587	74	.	.	PUNCT
inlawrev-3749	588	1	175	175	NUM
inlawrev-3749	588	2	the	the	DET
inlawrev-3749	588	3	court	court	NOUN
inlawrev-3749	588	4	also	also	ADV
inlawrev-3749	588	5	noted	note	VERB
inlawrev-3749	588	6	that	that	SCONJ
inlawrev-3749	588	7	"	"	PUNCT
inlawrev-3749	588	8	the	the	DET
inlawrev-3749	588	9	personal	personal	ADJ
inlawrev-3749	588	10	property	property	NOUN
inlawrev-3749	588	11	tax	tax	NOUN
inlawrev-3749	588	12	exemption	exemption	NOUN
inlawrev-3749	588	13	is	be	AUX
inlawrev-3749	588	14	internally	internally	ADV
inlawrev-3749	588	15	consistent	consistent	ADJ
inlawrev-3749	588	16	because	because	SCONJ
inlawrev-3749	588	17	,	,	PUNCT
inlawrev-3749	588	18	if	if	SCONJ
inlawrev-3749	588	19	universally	universally	ADV
inlawrev-3749	588	20	applied	apply	VERB
inlawrev-3749	588	21	,	,	PUNCT
inlawrev-3749	588	22	the	the	DET
inlawrev-3749	588	23	new	new	ADJ
inlawrev-3749	588	24	property	property	NOUN
inlawrev-3749	588	25	would	would	AUX
inlawrev-3749	588	26	escape	escape	VERB
inlawrev-3749	588	27	tax	tax	NOUN
inlawrev-3749	588	28	liability	liability	NOUN
inlawrev-3749	588	29	irrespective	irrespective	ADJ
inlawrev-3749	588	30	of	of	ADP
inlawrev-3749	588	31	location	location	NOUN
inlawrev-3749	588	32	.	.	PUNCT
inlawrev-3749	589	1	every	every	DET
inlawrev-3749	589	2	new	new	ADJ
inlawrev-3749	589	3	investment	investment	NOUN
inlawrev-3749	589	4	,	,	PUNCT
inlawrev-3749	589	5	no	no	ADV
inlawrev-3749	589	6	matter	matter	ADV
inlawrev-3749	589	7	where	where	SCONJ
inlawrev-3749	589	8	undertaken	undertake	VERB
inlawrev-3749	589	9	,	,	PUNCT
inlawrev-3749	589	10	would	would	AUX
inlawrev-3749	589	11	be	be	AUX
inlawrev-3749	589	12	exempt	exempt	ADJ
inlawrev-3749	589	13	from	from	ADP
inlawrev-3749	589	14	a	a	DET
inlawrev-3749	589	15	tax	tax	NOUN
inlawrev-3749	589	16	.	.	PUNCT
inlawrev-3749	589	17	"	"	PUNCT
inlawrev-3749	590	1	176	176	NUM
inlawrev-3749	590	2	would	would	AUX
inlawrev-3749	590	3	this	this	PRON
inlawrev-3749	590	4	not	not	PART
inlawrev-3749	590	5	also	also	ADV
inlawrev-3749	590	6	be	be	AUX
inlawrev-3749	590	7	the	the	DET
inlawrev-3749	590	8	case	case	NOUN
inlawrev-3749	590	9	if	if	SCONJ
inlawrev-3749	590	10	every	every	DET
inlawrev-3749	590	11	state	state	NOUN
inlawrev-3749	590	12	provided	provide	VERB
inlawrev-3749	590	13	an	an	DET
inlawrev-3749	590	14	investment	investment	NOUN
inlawrev-3749	590	15	tax	tax	NOUN
inlawrev-3749	590	16	credit	credit	NOUN
inlawrev-3749	590	17	?	?	PUNCT
inlawrev-3749	591	1	the	the	DET
inlawrev-3749	591	2	court	court	NOUN
inlawrev-3749	591	3	did	do	AUX
inlawrev-3749	591	4	not	not	PART
inlawrev-3749	591	5	provide	provide	VERB
inlawrev-3749	591	6	direct	direct	ADJ
inlawrev-3749	591	7	authority	authority	NOUN
inlawrev-3749	591	8	for	for	ADP
inlawrev-3749	591	9	its	its	PRON
inlawrev-3749	591	10	assertions	assertion	NOUN
inlawrev-3749	591	11	in	in	ADP
inlawrev-3749	591	12	upholding	uphold	VERB
inlawrev-3749	591	13	ohio	ohio	PROPN
inlawrev-3749	591	14	's	's	PART
inlawrev-3749	591	15	property	property	NOUN
inlawrev-3749	591	16	tax	tax	NOUN
inlawrev-3749	591	17	exemption	exemption	NOUN
inlawrev-3749	591	18	,	,	PUNCT
inlawrev-3749	591	19	but	but	CCONJ
inlawrev-3749	591	20	it	it	PRON
inlawrev-3749	591	21	did	do	AUX
inlawrev-3749	591	22	compare	compare	VERB
inlawrev-3749	591	23	maryland	maryland	PROPN
inlawrev-3749	591	24	v.	v.	ADP
inlawrev-3749	591	25	louisiana	louisiana	PROPN
inlawrev-3749	591	26	as	as	ADP
inlawrev-3749	591	27	an	an	DET
inlawrev-3749	591	28	example	example	NOUN
inlawrev-3749	591	29	of	of	ADP
inlawrev-3749	591	30	an	an	DET
inlawrev-3749	591	31	unconstitutional	unconstitutional	ADJ
inlawrev-3749	591	32	tax	tax	NOUN
inlawrev-3749	591	33	benefit	benefit	NOUN
inlawrev-3749	591	34	.	.	PUNCT
inlawrev-3749	592	1	177	177	NUM
inlawrev-3749	592	2	the	the	DET
inlawrev-3749	592	3	court	court	NOUN
inlawrev-3749	592	4	did	do	VERB
inlawrev-3749	592	5	,	,	PUNCT
inlawrev-3749	592	6	however	however	ADV
inlawrev-3749	592	7	,	,	PUNCT
inlawrev-3749	592	8	refer	refer	VERB
inlawrev-3749	592	9	to	to	ADP
inlawrev-3749	592	10	a	a	DET
inlawrev-3749	592	11	law	law	NOUN
inlawrev-3749	592	12	review	review	NOUN
inlawrev-3749	592	13	article	article	NOUN
inlawrev-3749	592	14	authored	author	VERB
inlawrev-3749	592	15	by	by	ADP
inlawrev-3749	592	16	professors	professor	NOUN
inlawrev-3749	592	17	hellerstein	hellerstein	PROPN
inlawrev-3749	592	18	and	and	CCONJ
inlawrev-3749	592	19	coenen	coenen	PROPN
inlawrev-3749	592	20	who	who	PRON
inlawrev-3749	592	21	concluded	conclude	VERB
inlawrev-3749	592	22	that	that	SCONJ
inlawrev-3749	592	23	property	property	NOUN
inlawrev-3749	592	24	tax	tax	NOUN
inlawrev-3749	592	25	incentives	incentive	NOUN
inlawrev-3749	592	26	that	that	PRON
inlawrev-3749	592	27	offer	offer	VERB
inlawrev-3749	592	28	an	an	DET
inlawrev-3749	592	29	exemption	exemption	NOUN
inlawrev-3749	592	30	or	or	CCONJ
inlawrev-3749	592	31	abatement	abatement	NOUN
inlawrev-3749	592	32	for	for	ADP
inlawrev-3749	592	33	new	new	ADJ
inlawrev-3749	592	34	investment	investment	NOUN
inlawrev-3749	592	35	in	in	ADP
inlawrev-3749	592	36	the	the	DET
inlawrev-3749	592	37	state	state	NOUN
inlawrev-3749	592	38	,	,	PUNCT
inlawrev-3749	592	39	without	without	ADP
inlawrev-3749	592	40	collateral	collateral	ADJ
inlawrev-3749	592	41	requirements	requirement	NOUN
inlawrev-3749	592	42	discrete	discrete	VERB
inlawrev-3749	592	43	from	from	ADP
inlawrev-3749	592	44	the	the	DET
inlawrev-3749	592	45	use	use	NOUN
inlawrev-3749	592	46	or	or	CCONJ
inlawrev-3749	592	47	location	location	NOUN
inlawrev-3749	592	48	of	of	ADP
inlawrev-3749	592	49	the	the	DET
inlawrev-3749	592	50	property	property	NOUN
inlawrev-3749	592	51	itself	itself	PRON
inlawrev-3749	592	52	,	,	PUNCT
inlawrev-3749	592	53	should	should	AUX
inlawrev-3749	592	54	survive	survive	VERB
inlawrev-3749	592	55	constitutional	constitutional	ADJ
inlawrev-3749	592	56	scrutiny	scrutiny	NOUN
inlawrev-3749	592	57	.	.	PUNCT
inlawrev-3749	593	1	178	178	NUM
inlawrev-3749	593	2	professors	professor	NOUN
inlawrev-3749	593	3	hellerstein	hellerstein	VERB
inlawrev-3749	593	4	and	and	CCONJ
inlawrev-3749	593	5	coenen	coenen	NOUN
inlawrev-3749	593	6	distinguished	distinguish	VERB
inlawrev-3749	593	7	property	property	NOUN
inlawrev-3749	593	8	tax	tax	NOUN
inlawrev-3749	593	9	exemptions	exemption	NOUN
inlawrev-3749	593	10	from	from	ADP
inlawrev-3749	593	11	investment	investment	NOUN
inlawrev-3749	593	12	tax	tax	NOUN
inlawrev-3749	593	13	credits	credit	NOUN
inlawrev-3749	593	14	by	by	ADP
inlawrev-3749	593	15	providing	provide	VERB
inlawrev-3749	593	16	first	first	ADV
inlawrev-3749	593	17	,	,	PUNCT
inlawrev-3749	593	18	that	that	PRON
inlawrev-3749	593	19	credits	credit	VERB
inlawrev-3749	593	20	favor	favor	VERB
inlawrev-3749	593	21	in	in	ADP
inlawrev-3749	593	22	-	-	PUNCT
inlawrev-3749	593	23	state	state	NOUN
inlawrev-3749	593	24	activity	activity	NOUN
inlawrev-3749	593	25	by	by	ADP
inlawrev-3749	593	26	invariably	invariably	ADV
inlawrev-3749	593	27	confining	confine	VERB
inlawrev-3749	593	28	the	the	DET
inlawrev-3749	593	29	credit	credit	NOUN
inlawrev-3749	593	30	in	in	ADP
inlawrev-3749	593	31	-	-	PUNCT
inlawrev-3749	593	32	state	state	NOUN
inlawrev-3749	593	33	and	and	CCONJ
inlawrev-3749	593	34	second	second	ADJ
inlawrev-3749	593	35	,	,	PUNCT
inlawrev-3749	593	36	they	they	PRON
inlawrev-3749	593	37	implicate	implicate	VERB
inlawrev-3749	593	38	the	the	DET
inlawrev-3749	593	39	coercive	coercive	ADJ
inlawrev-3749	593	40	power	power	NOUN
inlawrev-3749	593	41	of	of	ADP
inlawrev-3749	593	42	the	the	DET
inlawrev-3749	593	43	state	state	NOUN
inlawrev-3749	593	44	by	by	ADP
inlawrev-3749	593	45	allowing	allow	VERB
inlawrev-3749	593	46	taxpayers	taxpayer	NOUN
inlawrev-3749	593	47	to	to	PART
inlawrev-3749	593	48	reduce	reduce	VERB
inlawrev-3749	593	49	their	their	PRON
inlawrev-3749	593	50	state	state	NOUN
inlawrev-3749	593	51	tax	tax	NOUN
inlawrev-3749	593	52	only	only	ADV
inlawrev-3749	593	53	by	by	ADP
inlawrev-3749	593	54	171	171	NUM
inlawrev-3749	593	55	.	.	PUNCT
inlawrev-3749	594	1	i	i	PRON
inlawrev-3749	594	2	d.	d.	PROPN
inlawrev-3749	594	3	at	at	ADP
inlawrev-3749	594	4	746	746	NUM
inlawrev-3749	594	5	(	(	PUNCT
inlawrev-3749	594	6	emphasis	emphasis	NOUN
inlawrev-3749	594	7	added	add	VERB
inlawrev-3749	594	8	)	)	PUNCT
inlawrev-3749	594	9	.	.	PUNCT
inlawrev-3749	595	1	172	172	NUM
inlawrev-3749	595	2	.	.	PUNCT
inlawrev-3749	596	1	i	i	PRON
inlawrev-3749	596	2	d.	d.	PROPN
inlawrev-3749	596	3	at	at	ADP
inlawrev-3749	596	4	741	741	NUM
inlawrev-3749	596	5	(	(	PUNCT
inlawrev-3749	596	6	quoting	quote	VERB
inlawrev-3749	596	7	ohio	ohio	PROPN
inlawrev-3749	596	8	rev	rev	PROPN
inlawrev-3749	596	9	.	.	PROPN
inlawrev-3749	596	10	code	code	PROPN
inlawrev-3749	596	11	ann	ann	PROPN
inlawrev-3749	596	12	.	.	PUNCT
inlawrev-3749	597	1	§	§	PROPN
inlawrev-3749	597	2	5733.33(c)(1	5733.33(c)(1	PROPN
inlawrev-3749	597	3	)	)	PUNCT
inlawrev-3749	597	4	(	(	PUNCT
inlawrev-3749	597	5	west	west	NOUN
inlawrev-3749	597	6	2004	2004	NUM
inlawrev-3749	597	7	)	)	PUNCT
inlawrev-3749	597	8	)	)	PUNCT
inlawrev-3749	597	9	.	.	PUNCT
inlawrev-3749	598	1	173	173	X
inlawrev-3749	598	2	.	.	PUNCT
inlawrev-3749	599	1	cuno	cuno	PROPN
inlawrev-3749	599	2	,	,	PUNCT
inlawrev-3749	599	3	386	386	NUM
inlawrev-3749	599	4	f.3d	f.3d	NUM
inlawrev-3749	599	5	at	at	ADP
inlawrev-3749	599	6	747	747	NUM
inlawrev-3749	599	7	.	.	PUNCT
inlawrev-3749	599	8	174	174	NUM
inlawrev-3749	599	9	.	.	PUNCT
inlawrev-3749	600	1	i	i	PRON
inlawrev-3749	600	2	d.	d.	PROPN
inlawrev-3749	600	3	175	175	NUM
inlawrev-3749	600	4	.	.	PUNCT
inlawrev-3749	601	1	i	i	PRON
inlawrev-3749	601	2	d.	d.	PROPN
inlawrev-3749	601	3	176	176	NUM
inlawrev-3749	601	4	.	.	PUNCT
inlawrev-3749	602	1	mat	mat	NOUN
inlawrev-3749	602	2	748	748	NUM
inlawrev-3749	602	3	.	.	NOUN
inlawrev-3749	602	4	177	177	NUM
inlawrev-3749	602	5	.	.	PUNCT
inlawrev-3749	603	1	mat	mat	NOUN
inlawrev-3749	603	2	746	746	NUM
inlawrev-3749	603	3	.	.	PUNCT
inlawrev-3749	603	4	1	1	NUM
inlawrev-3749	603	5	78	78	NUM
inlawrev-3749	603	6	.	.	PUNCT
inlawrev-3749	604	1	i	i	PRON
inlawrev-3749	604	2	d.	d.	PROPN
inlawrev-3749	604	3	at	at	ADP
inlawrev-3749	604	4	747	747	NUM
inlawrev-3749	604	5	-	-	SYM
inlawrev-3749	604	6	48	48	NUM
inlawrev-3749	604	7	;	;	PUNCT
inlawrev-3749	604	8	see	see	VERB
inlawrev-3749	604	9	also	also	ADV
inlawrev-3749	604	10	hellerstein	hellerstein	PROPN
inlawrev-3749	604	11	&	&	CCONJ
inlawrev-3749	604	12	coenen	coenen	PROPN
inlawrev-3749	604	13	,	,	PUNCT
inlawrev-3749	604	14	supra	supra	PROPN
inlawrev-3749	604	15	note	note	NOUN
inlawrev-3749	604	16	1	1	NUM
inlawrev-3749	604	17	26	26	NUM
inlawrev-3749	604	18	,	,	PUNCT
inlawrev-3749	604	19	at	at	ADP
inlawrev-3749	604	20	825	825	NUM
inlawrev-3749	604	21	-	-	SYM
inlawrev-3749	604	22	29	29	NUM
inlawrev-3749	604	23	(	(	PUNCT
inlawrev-3749	604	24	concluding	conclude	VERB
inlawrev-3749	604	25	that	that	DET
inlawrev-3749	604	26	property	property	NOUN
inlawrev-3749	604	27	tax	tax	NOUN
inlawrev-3749	604	28	exemptions	exemption	NOUN
inlawrev-3749	604	29	for	for	ADP
inlawrev-3749	604	30	the	the	DET
inlawrev-3749	604	31	most	most	ADJ
inlawrev-3749	604	32	part	part	NOUN
inlawrev-3749	604	33	survive	survive	VERB
inlawrev-3749	604	34	constitutional	constitutional	ADJ
inlawrev-3749	604	35	scrutiny	scrutiny	NOUN
inlawrev-3749	604	36	under	under	ADP
inlawrev-3749	604	37	their	their	PRON
inlawrev-3749	604	38	"	"	PUNCT
inlawrev-3749	604	39	in	in	ADP
inlawrev-3749	604	40	-	-	PUNCT
inlawrev-3749	604	41	state	state	NOUN
inlawrev-3749	604	42	/	/	SYM
inlawrev-3749	604	43	statecoercion	statecoercion	NOUN
inlawrev-3749	604	44	"	"	PUNCT
inlawrev-3749	604	45	approach	approach	NOUN
inlawrev-3749	604	46	)	)	PUNCT
inlawrev-3749	604	47	.	.	PUNCT
inlawrev-3749	605	1	2005	2005	NUM
inlawrev-3749	605	2	]	]	PUNCT
inlawrev-3749	605	3	the	the	DET
inlawrev-3749	605	4	dormant	dormant	PROPN
inlawrev-3749	605	5	commerce	commerce	PROPN
inlawrev-3749	605	6	clause	clause	NOUN
inlawrev-3749	605	7	1	1	NUM
inlawrev-3749	605	8	97	97	NUM
inlawrev-3749	605	9	engaging	engage	VERB
inlawrev-3749	605	10	in	in	ADP
inlawrev-3749	605	11	in	in	ADP
inlawrev-3749	605	12	-	-	PUNCT
inlawrev-3749	605	13	state	state	NOUN
inlawrev-3749	605	14	activity	activity	NOUN
inlawrev-3749	605	15	.	.	PUNCT
inlawrev-3749	605	16	179	179	NUM
inlawrev-3749	606	1	the	the	DET
inlawrev-3749	606	2	distinguishing	distinguish	VERB
inlawrev-3749	606	3	factors	factor	NOUN
inlawrev-3749	606	4	between	between	ADP
inlawrev-3749	606	5	the	the	DET
inlawrev-3749	606	6	two	two	NUM
inlawrev-3749	606	7	,	,	PUNCT
inlawrev-3749	606	8	for	for	ADP
inlawrev-3749	606	9	professors	professor	NOUN
inlawrev-3749	606	10	hellerstein	hellerstein	VERB
inlawrev-3749	606	11	and	and	CCONJ
inlawrev-3749	606	12	coenen	coenen	NOUN
inlawrev-3749	606	13	,	,	PUNCT
inlawrev-3749	606	14	are	be	AUX
inlawrev-3749	606	15	that	that	SCONJ
inlawrev-3749	606	16	"	"	PUNCT
inlawrev-3749	606	17	[	[	X
inlawrev-3749	606	18	property	property	NOUN
inlawrev-3749	606	19	tax	tax	NOUN
inlawrev-3749	606	20	incentives	incentive	NOUN
inlawrev-3749	606	21	]	]	PUNCT
inlawrev-3749	606	22	do	do	AUX
inlawrev-3749	606	23	not	not	PART
inlawrev-3749	606	24	favor	favor	VERB
inlawrev-3749	606	25	in	in	ADP
inlawrev-3749	606	26	-	-	PUNCT
inlawrev-3749	606	27	state	state	NOUN
inlawrev-3749	606	28	over	over	ADP
inlawrev-3749	606	29	out	out	ADV
inlawrev-3749	606	30	-	-	PUNCT
inlawrev-3749	606	31	of	of	ADP
inlawrev-3749	606	32	-	-	PUNCT
inlawrev-3749	606	33	state	state	NOUN
inlawrev-3749	606	34	investment	investment	NOUN
inlawrev-3749	606	35	,	,	PUNCT
inlawrev-3749	606	36	ifone	ifone	NOUN
inlawrev-3749	606	37	assumes	assume	NOUN
inlawrev-3749	606	38	—	—	PUNCT
inlawrev-3749	606	39	as	as	SCONJ
inlawrev-3749	606	40	one	one	PRON
inlawrev-3749	606	41	ought	ought	AUX
inlawrev-3749	606	42	to	to	PART
inlawrev-3749	606	43	—	—	PUNCT
inlawrev-3749	606	44	that	that	SCONJ
inlawrev-3749	606	45	other	other	ADJ
inlawrev-3749	606	46	states	state	NOUN
inlawrev-3749	606	47	have	have	AUX
inlawrev-3749	606	48	adopted	adopt	VERB
inlawrev-3749	606	49	taxing	tax	VERB
inlawrev-3749	606	50	regimes	regime	NOUN
inlawrev-3749	606	51	similar	similar	ADJ
inlawrev-3749	606	52	to	to	ADP
inlawrev-3749	606	53	the	the	DET
inlawrev-3749	606	54	one	one	NOUN
inlawrev-3749	606	55	in	in	ADP
inlawrev-3749	606	56	question	question	NOUN
inlawrev-3749	606	57	.	.	PUNCT
inlawrev-3749	606	58	"	"	PUNCT
inlawrev-3749	607	1	180	180	NUM
inlawrev-3749	607	2	neither	neither	CCONJ
inlawrev-3749	607	3	do	do	AUX
inlawrev-3749	607	4	property	property	NOUN
inlawrev-3749	607	5	tax	tax	NOUN
inlawrev-3749	607	6	incentives	incentive	NOUN
inlawrev-3749	607	7	implicate	implicate	VERB
inlawrev-3749	607	8	the	the	DET
inlawrev-3749	607	9	"	"	PUNCT
inlawrev-3749	607	10	coercive	coercive	ADJ
inlawrev-3749	607	11	power	power	NOUN
inlawrev-3749	607	12	of	of	ADP
inlawrev-3749	607	13	the	the	DET
inlawrev-3749	607	14	state	state	NOUN
inlawrev-3749	607	15	"	"	PUNCT
inlawrev-3749	607	16	since	since	SCONJ
inlawrev-3749	607	17	a	a	DET
inlawrev-3749	607	18	taxpayer	taxpayer	NOUN
inlawrev-3749	607	19	does	do	AUX
inlawrev-3749	607	20	not	not	PART
inlawrev-3749	607	21	reduce	reduce	VERB
inlawrev-3749	607	22	an	an	DET
inlawrev-3749	607	23	otherwise	otherwise	ADV
inlawrev-3749	607	24	existing	exist	VERB
inlawrev-3749	607	25	in	in	ADP
inlawrev-3749	607	26	-	-	PUNCT
inlawrev-3749	607	27	state	state	NOUN
inlawrev-3749	607	28	property	property	NOUN
inlawrev-3749	607	29	tax	tax	NOUN
inlawrev-3749	607	30	liability	liability	NOUN
inlawrev-3749	607	31	by	by	ADP
inlawrev-3749	607	32	acquiring	acquire	VERB
inlawrev-3749	607	33	property	property	NOUN
inlawrev-3749	607	34	in	in	ADP
inlawrev-3749	607	35	the	the	DET
inlawrev-3749	607	36	state	state	NOUN
inlawrev-3749	607	37	.	.	PUNCT
inlawrev-3749	608	1	181	181	NUM
inlawrev-3749	608	2	consequently	consequently	ADV
inlawrev-3749	608	3	,	,	PUNCT
inlawrev-3749	608	4	states	state	NOUN
inlawrev-3749	608	5	within	within	ADP
inlawrev-3749	608	6	the	the	DET
inlawrev-3749	608	7	sixth	sixth	ADJ
inlawrev-3749	608	8	circuit	circuit	NOUN
inlawrev-3749	608	9	,	,	PUNCT
inlawrev-3749	608	10	though	though	SCONJ
inlawrev-3749	608	11	not	not	PART
inlawrev-3749	608	12	completely	completely	ADV
inlawrev-3749	608	13	stripped	strip	VERB
inlawrev-3749	608	14	of	of	ADP
inlawrev-3749	608	15	all	all	DET
inlawrev-3749	608	16	tax	tax	NOUN
inlawrev-3749	608	17	incentives	incentive	NOUN
inlawrev-3749	608	18	which	which	PRON
inlawrev-3749	608	19	can	can	AUX
inlawrev-3749	608	20	be	be	AUX
inlawrev-3749	608	21	offered	offer	VERB
inlawrev-3749	608	22	,	,	PUNCT
inlawrev-3749	608	23	are	be	AUX
inlawrev-3749	608	24	much	much	ADV
inlawrev-3749	608	25	more	more	ADV
inlawrev-3749	608	26	limited	limited	ADJ
inlawrev-3749	608	27	than	than	ADP
inlawrev-3749	608	28	those	those	DET
inlawrev-3749	608	29	states	state	NOUN
inlawrev-3749	608	30	outside	outside	ADP
inlawrev-3749	608	31	the	the	DET
inlawrev-3749	608	32	sixth	sixth	ADJ
inlawrev-3749	608	33	circuit	circuit	NOUN
inlawrev-3749	608	34	.	.	PUNCT
inlawrev-3749	609	1	how	how	SCONJ
inlawrev-3749	609	2	will	will	AUX
inlawrev-3749	609	3	other	other	ADJ
inlawrev-3749	609	4	income	income	NOUN
inlawrev-3749	609	5	tax	tax	NOUN
inlawrev-3749	609	6	incentives	incentive	NOUN
inlawrev-3749	609	7	fare	fare	VERB
inlawrev-3749	609	8	based	base	VERB
inlawrev-3749	609	9	on	on	ADP
inlawrev-3749	609	10	the	the	DET
inlawrev-3749	609	11	broad	broad	ADJ
inlawrev-3749	609	12	interpretation	interpretation	NOUN
inlawrev-3749	609	13	by	by	ADP
inlawrev-3749	609	14	the	the	DET
inlawrev-3749	609	15	sixth	sixth	ADJ
inlawrev-3749	609	16	circuit	circuit	NOUN
inlawrev-3749	609	17	of	of	ADP
inlawrev-3749	609	18	tax	tax	NOUN
inlawrev-3749	609	19	incentives	incentive	NOUN
inlawrev-3749	609	20	that	that	PRON
inlawrev-3749	609	21	burden	burden	VERB
inlawrev-3749	609	22	interstate	interstate	ADJ
inlawrev-3749	609	23	commerce	commerce	NOUN
inlawrev-3749	609	24	?	?	PUNCT
inlawrev-3749	610	1	iv	iv	X
inlawrev-3749	610	2	.	.	PUNCT
inlawrev-3749	611	1	state	state	NOUN
inlawrev-3749	611	2	tax	tax	NOUN
inlawrev-3749	611	3	incentives	incentive	NOUN
inlawrev-3749	611	4	—	—	PUNCT
inlawrev-3749	611	5	here	here	ADV
inlawrev-3749	611	6	today	today	NOUN
inlawrev-3749	611	7	.	.	PUNCT
inlawrev-3749	611	8	.	.	PUNCT
inlawrev-3749	612	1	.	.	PUNCT
inlawrev-3749	613	1	gone	go	VERB
inlawrev-3749	613	2	tomorrow	tomorrow	NOUN
inlawrev-3749	613	3	?	?	PUNCT
inlawrev-3749	614	1	today	today	NOUN
inlawrev-3749	614	2	every	every	DET
inlawrev-3749	614	3	state	state	NOUN
inlawrev-3749	614	4	provides	provide	VERB
inlawrev-3749	614	5	tax	tax	NOUN
inlawrev-3749	614	6	incentives	incentive	NOUN
inlawrev-3749	614	7	to	to	PART
inlawrev-3749	614	8	induce	induce	VERB
inlawrev-3749	614	9	industrial	industrial	ADJ
inlawrev-3749	614	10	location	location	NOUN
inlawrev-3749	614	11	and	and	CCONJ
inlawrev-3749	614	12	expansion	expansion	NOUN
inlawrev-3749	614	13	.	.	PUNCT
inlawrev-3749	615	1	182	182	NUM
inlawrev-3749	615	2	"	"	PUNCT
inlawrev-3749	615	3	indeed	indeed	ADV
inlawrev-3749	615	4	,	,	PUNCT
inlawrev-3749	615	5	scarcely	scarcely	ADV
inlawrev-3749	615	6	a	a	DET
inlawrev-3749	615	7	day	day	NOUN
inlawrev-3749	615	8	goes	go	VERB
inlawrev-3749	615	9	by	by	ADV
inlawrev-3749	615	10	without	without	ADP
inlawrev-3749	615	11	some	some	DET
inlawrev-3749	615	12	state	state	NOUN
inlawrev-3749	615	13	offering	offering	NOUN
inlawrev-3749	615	14	yet	yet	ADV
inlawrev-3749	615	15	another	another	DET
inlawrev-3749	615	16	tax	tax	NOUN
inlawrev-3749	615	17	incentive	incentive	NOUN
inlawrev-3749	615	18	to	to	PART
inlawrev-3749	615	19	spur	spur	VERB
inlawrev-3749	615	20	economic	economic	ADJ
inlawrev-3749	615	21	development	development	NOUN
inlawrev-3749	615	22	,	,	PUNCT
inlawrev-3749	615	23	often	often	ADV
inlawrev-3749	615	24	in	in	ADP
inlawrev-3749	615	25	an	an	DET
inlawrev-3749	615	26	effort	effort	NOUN
inlawrev-3749	615	27	to	to	PART
inlawrev-3749	615	28	attract	attract	VERB
inlawrev-3749	615	29	a	a	DET
inlawrev-3749	615	30	particular	particular	ADJ
inlawrev-3749	615	31	enterprise	enterprise	NOUN
inlawrev-3749	615	32	to	to	ADP
inlawrev-3749	615	33	the	the	DET
inlawrev-3749	615	34	state	state	NOUN
inlawrev-3749	615	35	.	.	PUNCT
inlawrev-3749	615	36	"	"	PUNCT
inlawrev-3749	616	1	183	183	NUM
inlawrev-3749	616	2	yet	yet	ADV
inlawrev-3749	616	3	,	,	PUNCT
inlawrev-3749	616	4	in	in	ADP
inlawrev-3749	616	5	light	light	ADJ
inlawrev-3749	616	6	ofthe	ofthe	PRON
inlawrev-3749	616	7	sixth	sixth	ADJ
inlawrev-3749	616	8	circuit	circuit	NOUN
inlawrev-3749	616	9	's	's	PART
inlawrev-3749	616	10	decision	decision	NOUN
inlawrev-3749	616	11	in	in	ADP
inlawrev-3749	616	12	cuno	cuno	PROPN
inlawrev-3749	616	13	,	,	PUNCT
inlawrev-3749	616	14	how	how	SCONJ
inlawrev-3749	616	15	will	will	AUX
inlawrev-3749	616	16	these	these	DET
inlawrev-3749	616	17	tax	tax	NOUN
inlawrev-3749	616	18	incentives	incentive	NOUN
inlawrev-3749	616	19	fare	fare	VERB
inlawrev-3749	616	20	under	under	ADP
inlawrev-3749	616	21	constitutional	constitutional	ADJ
inlawrev-3749	616	22	scrutiny	scrutiny	NOUN
inlawrev-3749	616	23	?	?	PUNCT
inlawrev-3749	617	1	if	if	SCONJ
inlawrev-3749	617	2	the	the	DET
inlawrev-3749	617	3	supreme	supreme	PROPN
inlawrev-3749	617	4	court	court	PROPN
inlawrev-3749	617	5	were	be	AUX
inlawrev-3749	617	6	to	to	PART
inlawrev-3749	617	7	follow	follow	VERB
inlawrev-3749	617	8	the	the	DET
inlawrev-3749	617	9	holding	hold	VERB
inlawrev-3749	617	10	ofthe	ofthe	PRON
inlawrev-3749	617	11	sixth	sixth	ADJ
inlawrev-3749	617	12	circuit	circuit	NOUN
inlawrev-3749	617	13	court	court	NOUN
inlawrev-3749	617	14	ofappeals	ofappeal	NOUN
inlawrev-3749	617	15	,	,	PUNCT
inlawrev-3749	617	16	virtually	virtually	ADV
inlawrev-3749	617	17	no	no	DET
inlawrev-3749	617	18	state	state	NOUN
inlawrev-3749	617	19	income	income	NOUN
inlawrev-3749	617	20	tax	tax	NOUN
inlawrev-3749	617	21	credit	credit	NOUN
inlawrev-3749	617	22	,	,	PUNCT
inlawrev-3749	617	23	the	the	DET
inlawrev-3749	617	24	most	most	ADV
inlawrev-3749	617	25	common	common	ADJ
inlawrev-3749	617	26	form	form	NOUN
inlawrev-3749	617	27	ofstate	ofstate	NOUN
inlawrev-3749	617	28	tax	tax	NOUN
inlawrev-3749	617	29	incentive	incentive	NOUN
inlawrev-3749	617	30	in	in	ADP
inlawrev-3749	617	31	the	the	DET
inlawrev-3749	617	32	country	country	NOUN
inlawrev-3749	617	33	,	,	PUNCT
inlawrev-3749	617	34	184	184	NUM
inlawrev-3749	617	35	could	could	AUX
inlawrev-3749	617	36	meet	meet	VERB
inlawrev-3749	617	37	the	the	DET
inlawrev-3749	617	38	appeals	appeal	NOUN
inlawrev-3749	617	39	court	court	NOUN
inlawrev-3749	617	40	's	's	PART
inlawrev-3749	617	41	broad	broad	ADJ
inlawrev-3749	617	42	requirement	requirement	NOUN
inlawrev-3749	617	43	of	of	ADP
inlawrev-3749	617	44	strict	strict	ADJ
inlawrev-3749	617	45	geographic	geographic	ADJ
inlawrev-3749	617	46	neutrality	neutrality	NOUN
inlawrev-3749	617	47	.	.	PUNCT
inlawrev-3749	618	1	any	any	DET
inlawrev-3749	618	2	investment	investment	NOUN
inlawrev-3749	618	3	tax	tax	NOUN
inlawrev-3749	618	4	credit	credit	NOUN
inlawrev-3749	618	5	,	,	PUNCT
inlawrev-3749	618	6	similar	similar	ADJ
inlawrev-3749	618	7	to	to	ADP
inlawrev-3749	618	8	ohio	ohio	PROPN
inlawrev-3749	618	9	's	's	PART
inlawrev-3749	618	10	,	,	PUNCT
inlawrev-3749	618	11	that	that	PRON
inlawrev-3749	618	12	is	be	AUX
inlawrev-3749	618	13	based	base	VERB
inlawrev-3749	618	14	on	on	ADP
inlawrev-3749	618	15	in	in	ADP
inlawrev-3749	618	16	-	-	PUNCT
inlawrev-3749	618	17	state	state	NOUN
inlawrev-3749	618	18	investment	investment	NOUN
inlawrev-3749	618	19	;	;	PUNCT
inlawrev-3749	618	20	185	185	NUM
inlawrev-3749	618	21	or	or	CCONJ
inlawrev-3749	618	22	any	any	DET
inlawrev-3749	618	23	research	research	NOUN
inlawrev-3749	618	24	and	and	CCONJ
inlawrev-3749	618	25	development	development	NOUN
inlawrev-3749	618	26	credit	credit	NOUN
inlawrev-3749	618	27	based	base	VERB
inlawrev-3749	618	28	on	on	ADP
inlawrev-3749	618	29	instate	instate	ADJ
inlawrev-3749	618	30	research	research	NOUN
inlawrev-3749	618	31	activity	activity	NOUN
inlawrev-3749	618	32	;	;	PUNCT
inlawrev-3749	618	33	186	186	NUM
inlawrev-3749	618	34	or	or	CCONJ
inlawrev-3749	618	35	credits	credit	NOUN
inlawrev-3749	618	36	to	to	ADP
inlawrev-3749	618	37	business	business	NOUN
inlawrev-3749	618	38	enterprises	enterprise	NOUN
inlawrev-3749	618	39	that	that	PRON
inlawrev-3749	618	40	increase	increase	VERB
inlawrev-3749	618	41	in	in	ADP
inlawrev-3749	618	42	-	-	PUNCT
inlawrev-3749	618	43	state	state	NOUN
inlawrev-3749	618	44	179	179	NUM
inlawrev-3749	618	45	.	.	PUNCT
inlawrev-3749	619	1	hellerstein	hellerstein	PROPN
inlawrev-3749	619	2	&	&	CCONJ
inlawrev-3749	619	3	coenen	coenen	PROPN
inlawrev-3749	619	4	,	,	PUNCT
inlawrev-3749	619	5	supra	supra	PROPN
inlawrev-3749	619	6	note	note	PROPN
inlawrev-3749	619	7	126	126	NUM
inlawrev-3749	619	8	,	,	PUNCT
inlawrev-3749	619	9	at	at	ADP
inlawrev-3749	619	10	817	817	NUM
inlawrev-3749	619	11	.	.	PUNCT
inlawrev-3749	620	1	180	180	NUM
inlawrev-3749	620	2	.	.	PUNCT
inlawrev-3749	621	1	i	i	PRON
inlawrev-3749	621	2	d	d	PROPN
inlawrev-3749	621	3	at	at	ADP
inlawrev-3749	621	4	825	825	NUM
inlawrev-3749	621	5	.	.	PUNCT
inlawrev-3749	622	1	181	181	NUM
inlawrev-3749	622	2	.	.	PUNCT
inlawrev-3749	623	1	i	i	PRON
inlawrev-3749	623	2	d	d	PROPN
inlawrev-3749	623	3	1	1	NUM
inlawrev-3749	623	4	82	82	NUM
inlawrev-3749	623	5	.	.	PUNCT
inlawrev-3749	624	1	hellerstein	hellerstein	PROPN
inlawrev-3749	624	2	,	,	PUNCT
inlawrev-3749	624	3	supra	supra	PROPN
inlawrev-3749	624	4	note	note	NOUN
inlawrev-3749	624	5	4	4	NUM
inlawrev-3749	624	6	,	,	PUNCT
inlawrev-3749	624	7	at	at	ADP
inlawrev-3749	624	8	4	4	NUM
inlawrev-3749	624	9	1	1	NUM
inlawrev-3749	624	10	3	3	NUM
inlawrev-3749	624	11	.	.	PUNCT
inlawrev-3749	625	1	183	183	NUM
inlawrev-3749	625	2	.	.	PUNCT
inlawrev-3749	626	1	i	i	PRON
inlawrev-3749	626	2	d	d	PROPN
inlawrev-3749	626	3	1	1	NUM
inlawrev-3749	626	4	84	84	NUM
inlawrev-3749	626	5	.	.	PUNCT
inlawrev-3749	627	1	hellerstein	hellerstein	PROPN
inlawrev-3749	627	2	&	&	CCONJ
inlawrev-3749	627	3	coenen	coenen	PROPN
inlawrev-3749	627	4	,	,	PUNCT
inlawrev-3749	627	5	supra	supra	PROPN
inlawrev-3749	627	6	note	note	NOUN
inlawrev-3749	627	7	1	1	NUM
inlawrev-3749	627	8	26	26	NUM
inlawrev-3749	627	9	,	,	PUNCT
inlawrev-3749	627	10	at	at	ADP
inlawrev-3749	627	11	8	8	NUM
inlawrev-3749	627	12	1	1	NUM
inlawrev-3749	627	13	7	7	NUM
inlawrev-3749	627	14	.	.	NOUN
inlawrev-3749	627	15	1	1	NUM
inlawrev-3749	627	16	85	85	NUM
inlawrev-3749	627	17	.	.	PUNCT
inlawrev-3749	628	1	see	see	VERB
inlawrev-3749	628	2	,	,	PUNCT
inlawrev-3749	628	3	e.g.	e.g.	ADV
inlawrev-3749	628	4	,	,	PUNCT
inlawrev-3749	628	5	cal	cal	PROPN
inlawrev-3749	628	6	.	.	PUNCT
inlawrev-3749	629	1	rev	rev	PROPN
inlawrev-3749	629	2	.	.	PROPN
inlawrev-3749	629	3	&	&	CCONJ
inlawrev-3749	629	4	tax	tax	PROPN
inlawrev-3749	629	5	.	.	PUNCT
inlawrev-3749	630	1	code	code	PROPN
inlawrev-3749	630	2	§	§	PROPN
inlawrev-3749	630	3	23649	23649	NUM
inlawrev-3749	630	4	(	(	PUNCT
inlawrev-3749	630	5	west	west	NOUN
inlawrev-3749	630	6	2005	2005	NUM
inlawrev-3749	630	7	)	)	PUNCT
inlawrev-3749	630	8	(	(	PUNCT
inlawrev-3749	630	9	providing	provide	VERB
inlawrev-3749	630	10	a	a	DET
inlawrev-3749	630	11	credit	credit	NOUN
inlawrev-3749	630	12	equal	equal	ADJ
inlawrev-3749	630	13	to	to	ADP
inlawrev-3749	630	14	six	six	NUM
inlawrev-3749	630	15	percent	percent	NOUN
inlawrev-3749	630	16	of	of	ADP
inlawrev-3749	630	17	qualified	qualified	ADJ
inlawrev-3749	630	18	property	property	NOUN
inlawrev-3749	630	19	placed	place	VERB
inlawrev-3749	630	20	in	in	ADP
inlawrev-3749	630	21	service	service	NOUN
inlawrev-3749	630	22	"	"	PUNCT
inlawrev-3749	630	23	in	in	ADP
inlawrev-3749	630	24	this	this	DET
inlawrev-3749	630	25	state	state	NOUN
inlawrev-3749	630	26	"	"	PUNCT
inlawrev-3749	630	27	)	)	PUNCT
inlawrev-3749	630	28	;	;	PUNCT
inlawrev-3749	630	29	colo	colo	PROPN
inlawrev-3749	630	30	.	.	PUNCT
inlawrev-3749	630	31	rev	rev	PROPN
inlawrev-3749	630	32	.	.	PROPN
inlawrev-3749	630	33	stat	stat	PROPN
inlawrev-3749	630	34	.	.	PUNCT
inlawrev-3749	631	1	§	§	PROPN
inlawrev-3749	631	2	39	39	NUM
inlawrev-3749	631	3	-	-	SYM
inlawrev-3749	631	4	22	22	NUM
inlawrev-3749	631	5	-	-	SYM
inlawrev-3749	631	6	507.6	507.6	NUM
inlawrev-3749	631	7	(	(	PUNCT
inlawrev-3749	631	8	2004	2004	NUM
inlawrev-3749	631	9	)	)	PUNCT
inlawrev-3749	631	10	(	(	PUNCT
inlawrev-3749	631	11	providing	provide	VERB
inlawrev-3749	631	12	a	a	DET
inlawrev-3749	631	13	credit	credit	NOUN
inlawrev-3749	631	14	for	for	ADP
inlawrev-3749	631	15	property	property	NOUN
inlawrev-3749	631	16	"	"	PUNCT
inlawrev-3749	631	17	used	use	VERB
inlawrev-3749	631	18	"	"	PUNCT
inlawrev-3749	631	19	in	in	ADP
inlawrev-3749	631	20	-	-	PUNCT
inlawrev-3749	631	21	state	state	NOUN
inlawrev-3749	631	22	)	)	PUNCT
inlawrev-3749	631	23	;	;	PUNCT
inlawrev-3749	631	24	mass	mass	PROPN
inlawrev-3749	631	25	.	.	PUNCT
inlawrev-3749	632	1	gen	gen	PROPN
inlawrev-3749	632	2	.	.	PROPN
inlawrev-3749	632	3	laws	laws	PROPN
inlawrev-3749	632	4	ch	ch	PROPN
inlawrev-3749	632	5	.	.	PROPN
inlawrev-3749	632	6	63	63	NUM
inlawrev-3749	632	7	,	,	PUNCT
inlawrev-3749	632	8	§	§	PROPN
inlawrev-3749	632	9	31a	31a	NUM
inlawrev-3749	632	10	(	(	PUNCT
inlawrev-3749	632	11	2005	2005	NUM
inlawrev-3749	632	12	)	)	PUNCT
inlawrev-3749	632	13	(	(	PUNCT
inlawrev-3749	632	14	providing	provide	VERB
inlawrev-3749	632	15	investment	investment	NOUN
inlawrev-3749	632	16	tax	tax	NOUN
inlawrev-3749	632	17	credit	credit	NOUN
inlawrev-3749	632	18	for	for	ADP
inlawrev-3749	632	19	qualified	qualified	ADJ
inlawrev-3749	632	20	property	property	NOUN
inlawrev-3749	632	21	used	use	VERB
inlawrev-3749	632	22	in	in	ADP
inlawrev-3749	632	23	-	-	PUNCT
inlawrev-3749	632	24	state	state	NOUN
inlawrev-3749	632	25	)	)	PUNCT
inlawrev-3749	632	26	;	;	PUNCT
inlawrev-3749	632	27	n.j	n.j	PROPN
inlawrev-3749	632	28	.	.	PROPN
inlawrev-3749	632	29	stat	stat	PROPN
inlawrev-3749	632	30	.	.	PUNCT
inlawrev-3749	633	1	ann	ann	PROPN
inlawrev-3749	633	2	.	.	PUNCT
inlawrev-3749	634	1	§	§	PROPN
inlawrev-3749	634	2	54:10a5.5	54:10a5.5	PROPN
inlawrev-3749	634	3	,	,	PUNCT
inlawrev-3749	634	4	5.6	5.6	NUM
inlawrev-3749	634	5	(	(	PUNCT
inlawrev-3749	634	6	west	west	NOUN
inlawrev-3749	634	7	2004	2004	NUM
inlawrev-3749	634	8	)	)	PUNCT
inlawrev-3749	635	1	(	(	PUNCT
inlawrev-3749	635	2	providing	provide	VERB
inlawrev-3749	635	3	a	a	DET
inlawrev-3749	635	4	credit	credit	NOUN
inlawrev-3749	635	5	for	for	ADP
inlawrev-3749	635	6	in	in	ADP
inlawrev-3749	635	7	-	-	PUNCT
inlawrev-3749	635	8	state	state	NOUN
inlawrev-3749	635	9	investment	investment	NOUN
inlawrev-3749	635	10	in	in	ADP
inlawrev-3749	635	11	new	new	ADJ
inlawrev-3749	635	12	or	or	CCONJ
inlawrev-3749	635	13	expanded	expand	VERB
inlawrev-3749	635	14	facility	facility	NOUN
inlawrev-3749	635	15	)	)	PUNCT
inlawrev-3749	635	16	;	;	PUNCT
inlawrev-3749	635	17	n.m	n.m	PROPN
inlawrev-3749	635	18	.	.	PROPN
inlawrev-3749	635	19	stat	stat	PROPN
inlawrev-3749	635	20	.	.	PUNCT
inlawrev-3749	636	1	ann	ann	PROPN
inlawrev-3749	636	2	.	.	PUNCT
inlawrev-3749	637	1	§	§	PROPN
inlawrev-3749	637	2	7	7	PROPN
inlawrev-3749	637	3	-	-	SYM
inlawrev-3749	637	4	9a-5	9a-5	PROPN
inlawrev-3749	637	5	(	(	PUNCT
inlawrev-3749	637	6	lexisnexis	lexisnexis	PROPN
inlawrev-3749	637	7	2004	2004	NUM
inlawrev-3749	637	8	)	)	PUNCT
inlawrev-3749	637	9	(	(	PUNCT
inlawrev-3749	637	10	providing	provide	VERB
inlawrev-3749	637	11	an	an	DET
inlawrev-3749	637	12	investment	investment	NOUN
inlawrev-3749	637	13	tax	tax	NOUN
inlawrev-3749	637	14	credit	credit	NOUN
inlawrev-3749	637	15	may	may	AUX
inlawrev-3749	637	16	be	be	AUX
inlawrev-3749	637	17	claimed	claim	VERB
inlawrev-3749	637	18	by	by	ADP
inlawrev-3749	637	19	a	a	DET
inlawrev-3749	637	20	qualifying	qualify	VERB
inlawrev-3749	637	21	taxpayer	taxpayer	NOUN
inlawrev-3749	637	22	carrying	carry	VERB
inlawrev-3749	637	23	on	on	ADP
inlawrev-3749	637	24	a	a	DET
inlawrev-3749	637	25	manufacturing	manufacturing	NOUN
inlawrev-3749	637	26	operation	operation	NOUN
inlawrev-3749	637	27	in	in	ADP
inlawrev-3749	637	28	-	-	PUNCT
inlawrev-3749	637	29	state	state	NOUN
inlawrev-3749	637	30	)	)	PUNCT
inlawrev-3749	637	31	;	;	PUNCT
inlawrev-3749	637	32	n.c	n.c	PROPN
inlawrev-3749	637	33	.	.	PROPN
inlawrev-3749	637	34	gen	gen	PROPN
inlawrev-3749	637	35	stat	stat	NOUN
inlawrev-3749	637	36	.	.	PUNCT
inlawrev-3749	638	1	§	§	PROPN
inlawrev-3749	638	2	105	105	NUM
inlawrev-3749	638	3	-	-	SYM
inlawrev-3749	638	4	129.9	129.9	NUM
inlawrev-3749	638	5	(	(	PUNCT
inlawrev-3749	638	6	2004	2004	NUM
inlawrev-3749	638	7	)	)	PUNCT
inlawrev-3749	638	8	(	(	PUNCT
inlawrev-3749	638	9	providing	provide	VERB
inlawrev-3749	638	10	a	a	DET
inlawrev-3749	638	11	credit	credit	NOUN
inlawrev-3749	638	12	for	for	ADP
inlawrev-3749	638	13	investing	invest	VERB
inlawrev-3749	638	14	in	in	ADP
inlawrev-3749	638	15	machinery	machinery	NOUN
inlawrev-3749	638	16	and	and	CCONJ
inlawrev-3749	638	17	equipment	equipment	NOUN
inlawrev-3749	638	18	in	in	ADP
inlawrev-3749	638	19	-	-	PUNCT
inlawrev-3749	638	20	state	state	NOUN
inlawrev-3749	638	21	)	)	PUNCT
inlawrev-3749	638	22	.	.	PUNCT
inlawrev-3749	639	1	186	186	NUM
inlawrev-3749	639	2	.	.	PUNCT
inlawrev-3749	640	1	see	see	VERB
inlawrev-3749	640	2	,	,	PUNCT
inlawrev-3749	640	3	e.g.	e.g.	ADV
inlawrev-3749	640	4	,	,	PUNCT
inlawrev-3749	640	5	ariz	ariz	PROPN
inlawrev-3749	640	6	.	.	PUNCT
inlawrev-3749	641	1	rev	rev	PROPN
inlawrev-3749	641	2	.	.	PROPN
inlawrev-3749	641	3	stat	stat	PROPN
inlawrev-3749	641	4	.	.	PUNCT
inlawrev-3749	642	1	ann	ann	PROPN
inlawrev-3749	642	2	.	.	PUNCT
inlawrev-3749	643	1	§	§	PROPN
inlawrev-3749	643	2	43	43	NUM
inlawrev-3749	643	3	-	-	SYM
inlawrev-3749	643	4	1	1	NUM
inlawrev-3749	643	5	168	168	NUM
inlawrev-3749	643	6	(	(	PUNCT
inlawrev-3749	643	7	2004	2004	NUM
inlawrev-3749	643	8	)	)	PUNCT
inlawrev-3749	643	9	(	(	PUNCT
inlawrev-3749	643	10	providing	provide	VERB
inlawrev-3749	643	11	tax	tax	NOUN
inlawrev-3749	643	12	credit	credit	NOUN
inlawrev-3749	643	13	for	for	ADP
inlawrev-3749	643	14	increased	increase	VERB
inlawrev-3749	643	15	research	research	NOUN
inlawrev-3749	643	16	activities	activity	NOUN
inlawrev-3749	643	17	in	in	ADP
inlawrev-3749	643	18	-	-	PUNCT
inlawrev-3749	643	19	state	state	NOUN
inlawrev-3749	643	20	)	)	PUNCT
inlawrev-3749	643	21	;	;	PUNCT
inlawrev-3749	643	22	n.j	n.j	PROPN
inlawrev-3749	643	23	.	.	PROPN
inlawrev-3749	643	24	stat	stat	PROPN
inlawrev-3749	643	25	.	.	PUNCT
inlawrev-3749	644	1	ann	ann	PROPN
inlawrev-3749	644	2	.	.	PUNCT
inlawrev-3749	645	1	§	§	PROPN
inlawrev-3749	645	2	54	54	NUM
inlawrev-3749	645	3	:	:	SYM
inlawrev-3749	645	4	10a-5.24	10a-5.24	NUM
inlawrev-3749	645	5	(	(	PUNCT
inlawrev-3749	645	6	west	west	NOUN
inlawrev-3749	645	7	2004	2004	NUM
inlawrev-3749	645	8	)	)	PUNCT
inlawrev-3749	646	1	(	(	PUNCT
inlawrev-3749	646	2	providing	provide	VERB
inlawrev-3749	646	3	tax	tax	NOUN
inlawrev-3749	646	4	credit	credit	NOUN
inlawrev-3749	646	5	for	for	ADP
inlawrev-3749	646	6	qualified	qualified	ADJ
inlawrev-3749	646	7	research	research	NOUN
inlawrev-3749	646	8	expenses	expense	NOUN
inlawrev-3749	646	9	for	for	ADP
inlawrev-3749	646	10	research	research	NOUN
inlawrev-3749	646	11	conducted	conduct	VERB
inlawrev-3749	646	12	in	in	ADP
inlawrev-3749	646	13	-	-	PUNCT
inlawrev-3749	646	14	state	state	NOUN
inlawrev-3749	646	15	)	)	PUNCT
inlawrev-3749	646	16	;	;	PUNCT
inlawrev-3749	646	17	n.c	n.c	PROPN
inlawrev-3749	646	18	.	.	PROPN
inlawrev-3749	646	19	gen	gen	PROPN
inlawrev-3749	646	20	.	.	PROPN
inlawrev-3749	646	21	stat	stat	PROPN
inlawrev-3749	646	22	.	.	PUNCT
inlawrev-3749	647	1	§	§	PROPN
inlawrev-3749	647	2	1	1	NUM
inlawrev-3749	647	3	051	051	NUM
inlawrev-3749	647	4	29	29	NUM
inlawrev-3749	647	5	.	.	PUNCT
inlawrev-3749	647	6	1	1	NUM
inlawrev-3749	647	7	(	(	PUNCT
inlawrev-3749	647	8	2004	2004	NUM
inlawrev-3749	647	9	)	)	PUNCT
inlawrev-3749	647	10	(	(	PUNCT
inlawrev-3749	647	11	providing	provide	VERB
inlawrev-3749	647	12	a	a	DET
inlawrev-3749	647	13	tax	tax	NOUN
inlawrev-3749	647	14	credit	credit	NOUN
inlawrev-3749	647	15	for	for	ADP
inlawrev-3749	647	16	in	in	ADP
inlawrev-3749	647	17	-	-	PUNCT
inlawrev-3749	647	18	state	state	NOUN
inlawrev-3749	647	19	apportioned	apportion	VERB
inlawrev-3749	647	20	research	research	NOUN
inlawrev-3749	647	21	expenses	expense	NOUN
inlawrev-3749	647	22	)	)	PUNCT
inlawrev-3749	647	23	.	.	PUNCT
inlawrev-3749	648	1	198	198	NUM
inlawrev-3749	648	2	indiana	indiana	PROPN
inlawrev-3749	648	3	law	law	NOUN
inlawrev-3749	648	4	review	review	NOUN
inlawrev-3749	648	5	[	[	X
inlawrev-3749	648	6	vol	vol	NOUN
inlawrev-3749	648	7	.	.	PUNCT
inlawrev-3749	648	8	39	39	NUM
inlawrev-3749	648	9	:	:	SYM
inlawrev-3749	648	10	177	177	NUM
inlawrev-3749	648	11	employment	employment	NOUN
inlawrev-3749	648	12	187	187	NUM
inlawrev-3749	648	13	would	would	AUX
inlawrev-3749	648	14	fail	fail	VERB
inlawrev-3749	648	15	constitutional	constitutional	ADJ
inlawrev-3749	648	16	scrutiny	scrutiny	NOUN
inlawrev-3749	648	17	.	.	PUNCT
inlawrev-3749	649	1	a.	a.	NOUN
inlawrev-3749	649	2	professors	professor	NOUN
inlawrev-3749	649	3	hellerstein	hellerstein	PROPN
inlawrev-3749	649	4	and	and	CCONJ
inlawrev-3749	649	5	coenen	coenen	PROPN
inlawrev-3749	649	6	vs.	vs.	ADP
inlawrev-3749	649	7	professor	professor	NOUN
inlawrev-3749	649	8	enrich	enrich	PROPN
inlawrev-3749	649	9	professors	professor	NOUN
inlawrev-3749	649	10	hellerstein	hellerstein	PROPN
inlawrev-3749	649	11	and	and	CCONJ
inlawrev-3749	649	12	coenen	coenen	PROPN
inlawrev-3749	649	13	would	would	AUX
inlawrev-3749	649	14	agree	agree	VERB
inlawrev-3749	649	15	with	with	ADP
inlawrev-3749	649	16	that	that	DET
inlawrev-3749	649	17	result	result	NOUN
inlawrev-3749	649	18	based	base	VERB
inlawrev-3749	649	19	on	on	ADP
inlawrev-3749	649	20	their	their	PRON
inlawrev-3749	649	21	in	in	ADP
inlawrev-3749	649	22	-	-	PUNCT
inlawrev-3749	649	23	state	state	NOUN
inlawrev-3749	649	24	favoritism	favoritism	NOUN
inlawrev-3749	649	25	/	/	SYM
inlawrev-3749	649	26	state	state	NOUN
inlawrev-3749	649	27	-	-	PUNCT
inlawrev-3749	649	28	coercion	coercion	NOUN
inlawrev-3749	649	29	rationale	rationale	NOUN
inlawrev-3749	649	30	.	.	PUNCT
inlawrev-3749	650	1	under	under	ADP
inlawrev-3749	650	2	their	their	PRON
inlawrev-3749	650	3	test	test	NOUN
inlawrev-3749	650	4	,	,	PUNCT
inlawrev-3749	650	5	state	state	NOUN
inlawrev-3749	650	6	income	income	NOUN
inlawrev-3749	650	7	tax	tax	NOUN
inlawrev-3749	650	8	credits	credit	NOUN
inlawrev-3749	650	9	fail	fail	VERB
inlawrev-3749	650	10	to	to	PART
inlawrev-3749	650	11	pass	pass	VERB
inlawrev-3749	650	12	muster	muster	NOUN
inlawrev-3749	650	13	first	first	ADV
inlawrev-3749	650	14	,	,	PUNCT
inlawrev-3749	650	15	because	because	SCONJ
inlawrev-3749	650	16	they	they	PRON
inlawrev-3749	650	17	favor	favor	VERB
inlawrev-3749	650	18	in	in	ADP
inlawrev-3749	650	19	-	-	PUNCT
inlawrev-3749	650	20	state	state	NOUN
inlawrev-3749	650	21	over	over	ADP
inlawrev-3749	650	22	out	out	ADV
inlawrev-3749	650	23	-	-	PUNCT
inlawrev-3749	650	24	of	of	ADP
inlawrev-3749	650	25	-	-	PUNCT
inlawrev-3749	650	26	state	state	NOUN
inlawrev-3749	650	27	activity	activity	NOUN
inlawrev-3749	650	28	since	since	SCONJ
inlawrev-3749	650	29	income	income	NOUN
inlawrev-3749	650	30	tax	tax	NOUN
inlawrev-3749	650	31	credits	credit	NOUN
inlawrev-3749	650	32	are	be	AUX
inlawrev-3749	650	33	almost	almost	ADV
inlawrev-3749	650	34	invariably	invariably	ADV
inlawrev-3749	650	35	confined	confine	VERB
inlawrev-3749	650	36	to	to	ADP
inlawrev-3749	650	37	the	the	DET
inlawrev-3749	650	38	former	former	ADJ
inlawrev-3749	650	39	,	,	PUNCT
inlawrev-3749	650	40	and	and	CCONJ
inlawrev-3749	650	41	second	second	ADJ
inlawrev-3749	650	42	,	,	PUNCT
inlawrev-3749	650	43	because	because	SCONJ
inlawrev-3749	650	44	they	they	PRON
inlawrev-3749	650	45	implicate	implicate	VERB
inlawrev-3749	650	46	the	the	DET
inlawrev-3749	650	47	coercive	coercive	ADJ
inlawrev-3749	650	48	power	power	NOUN
inlawrev-3749	650	49	ofthe	ofthe	NOUN
inlawrev-3749	650	50	state	state	NOUN
inlawrev-3749	650	51	since	since	SCONJ
inlawrev-3749	650	52	the	the	DET
inlawrev-3749	650	53	taxpayer	taxpayer	NOUN
inlawrev-3749	650	54	can	can	AUX
inlawrev-3749	650	55	reduce	reduce	VERB
inlawrev-3749	650	56	its	its	PRON
inlawrev-3749	650	57	state	state	NOUN
inlawrev-3749	650	58	tax	tax	NOUN
inlawrev-3749	650	59	bill	bill	NOUN
inlawrev-3749	650	60	only	only	ADV
inlawrev-3749	650	61	by	by	ADP
inlawrev-3749	650	62	engaging	engage	VERB
inlawrev-3749	650	63	in	in	ADP
inlawrev-3749	650	64	in	in	ADP
inlawrev-3749	650	65	-	-	PUNCT
inlawrev-3749	650	66	state	state	NOUN
inlawrev-3749	650	67	activity	activity	NOUN
inlawrev-3749	650	68	.	.	PUNCT
inlawrev-3749	651	1	188	188	NUM
inlawrev-3749	651	2	in	in	ADP
inlawrev-3749	651	3	addition	addition	NOUN
inlawrev-3749	651	4	to	to	ADP
inlawrev-3749	651	5	invalidating	invalidate	VERB
inlawrev-3749	651	6	income	income	NOUN
inlawrev-3749	651	7	tax	tax	NOUN
inlawrev-3749	651	8	credits	credit	NOUN
inlawrev-3749	651	9	,	,	PUNCT
inlawrev-3749	651	10	their	their	PRON
inlawrev-3749	651	11	in	in	ADP
inlawrev-3749	651	12	-	-	PUNCT
inlawrev-3749	651	13	state	state	NOUN
inlawrev-3749	651	14	favoritism	favoritism	NOUN
inlawrev-3749	651	15	/	/	SYM
inlawrev-3749	651	16	state	state	NOUN
inlawrev-3749	651	17	-	-	PUNCT
inlawrev-3749	651	18	coercion	coercion	NOUN
inlawrev-3749	651	19	rationale	rationale	NOUN
inlawrev-3749	651	20	ofanalyzing	ofanalyze	VERB
inlawrev-3749	651	21	state	state	NOUN
inlawrev-3749	651	22	tax	tax	NOUN
inlawrev-3749	651	23	incentives	incentive	NOUN
inlawrev-3749	651	24	would	would	AUX
inlawrev-3749	651	25	invalidate	invalidate	VERB
inlawrev-3749	651	26	many	many	ADJ
inlawrev-3749	651	27	,	,	PUNCT
inlawrev-3749	651	28	ifnot	ifnot	ADV
inlawrev-3749	651	29	most	most	ADJ
inlawrev-3749	651	30	,	,	PUNCT
inlawrev-3749	651	31	tax	tax	NOUN
inlawrev-3749	651	32	incentives	incentive	NOUN
inlawrev-3749	651	33	.	.	PUNCT
inlawrev-3749	652	1	189	189	NUM
inlawrev-3749	652	2	professors	professor	NOUN
inlawrev-3749	652	3	hellerstein	hellerstein	PROPN
inlawrev-3749	652	4	and	and	CCONJ
inlawrev-3749	652	5	coenen	coenen	PROPN
inlawrev-3749	652	6	characterized	characterize	VERB
inlawrev-3749	652	7	the	the	DET
inlawrev-3749	652	8	state	state	NOUN
inlawrev-3749	652	9	,	,	PUNCT
inlawrev-3749	652	10	in	in	ADP
inlawrev-3749	652	11	effect	effect	NOUN
inlawrev-3749	652	12	,	,	PUNCT
inlawrev-3749	652	13	as	as	ADP
inlawrev-3749	652	14	saying	say	VERB
inlawrev-3749	652	15	:	:	PUNCT
inlawrev-3749	652	16	you	you	PRON
inlawrev-3749	652	17	are	be	AUX
inlawrev-3749	652	18	already	already	ADV
inlawrev-3749	652	19	subject	subject	ADJ
inlawrev-3749	652	20	to	to	ADP
inlawrev-3749	652	21	our	our	PRON
inlawrev-3749	652	22	taxing	tax	VERB
inlawrev-3749	652	23	power	power	NOUN
inlawrev-3749	652	24	because	because	SCONJ
inlawrev-3749	652	25	you	you	PRON
inlawrev-3749	652	26	engage	engage	VERB
inlawrev-3749	652	27	in	in	ADP
inlawrev-3749	652	28	taxable	taxable	ADJ
inlawrev-3749	652	29	activity	activity	NOUN
inlawrev-3749	652	30	in	in	ADP
inlawrev-3749	652	31	this	this	DET
inlawrev-3749	652	32	state	state	NOUN
inlawrev-3749	652	33	.	.	PUNCT
inlawrev-3749	653	1	if	if	SCONJ
inlawrev-3749	653	2	you	you	PRON
inlawrev-3749	653	3	would	would	AUX
inlawrev-3749	653	4	like	like	VERB
inlawrev-3749	653	5	to	to	PART
inlawrev-3749	653	6	reduce	reduce	VERB
inlawrev-3749	653	7	your	your	PRON
inlawrev-3749	653	8	tax	tax	NOUN
inlawrev-3749	653	9	burdens	burden	NOUN
inlawrev-3749	653	10	,	,	PUNCT
inlawrev-3749	653	11	you	you	PRON
inlawrev-3749	653	12	may	may	AUX
inlawrev-3749	653	13	do	do	VERB
inlawrev-3749	653	14	so	so	ADV
inlawrev-3749	653	15	by	by	ADP
inlawrev-3749	653	16	directing	direct	VERB
inlawrev-3749	653	17	additional	additional	ADJ
inlawrev-3749	653	18	business	business	NOUN
inlawrev-3749	653	19	activity	activity	NOUN
inlawrev-3749	653	20	into	into	ADP
inlawrev-3749	653	21	this	this	DET
inlawrev-3749	653	22	state	state	NOUN
inlawrev-3749	653	23	.	.	PUNCT
inlawrev-3749	654	1	should	should	AUX
inlawrev-3749	654	2	you	you	PRON
inlawrev-3749	654	3	decline	decline	VERB
inlawrev-3749	654	4	our	our	PRON
inlawrev-3749	654	5	invitation	invitation	NOUN
inlawrev-3749	654	6	,	,	PUNCT
inlawrev-3749	654	7	we	we	PRON
inlawrev-3749	654	8	will	will	AUX
inlawrev-3749	654	9	continue	continue	VERB
inlawrev-3749	654	10	to	to	PART
inlawrev-3749	654	11	exert	exert	VERB
inlawrev-3749	654	12	our	our	PRON
inlawrev-3749	654	13	taxing	tax	VERB
inlawrev-3749	654	14	power	power	NOUN
inlawrev-3749	654	15	over	over	ADP
inlawrev-3749	654	16	you	you	PRON
inlawrev-3749	654	17	as	as	ADP
inlawrev-3749	654	18	before	before	ADV
inlawrev-3749	654	19	,	,	PUNCT
inlawrev-3749	654	20	and	and	CCONJ
inlawrev-3749	654	21	your	your	PRON
inlawrev-3749	654	22	tax	tax	NOUN
inlawrev-3749	654	23	bill	bill	NOUN
inlawrev-3749	654	24	might	might	AUX
inlawrev-3749	654	25	even	even	ADV
inlawrev-3749	654	26	go	go	VERB
inlawrev-3749	654	27	up	up	ADP
inlawrev-3749	654	28	.	.	PUNCT
inlawrev-3749	655	1	190	190	NUM
inlawrev-3749	655	2	still	still	ADV
inlawrev-3749	655	3	,	,	PUNCT
inlawrev-3749	655	4	under	under	ADP
inlawrev-3749	655	5	the	the	DET
inlawrev-3749	655	6	hellerstein	hellerstein	NOUN
inlawrev-3749	655	7	and	and	CCONJ
inlawrev-3749	655	8	coenen	coenen	NOUN
inlawrev-3749	655	9	approach	approach	NOUN
inlawrev-3749	655	10	,	,	PUNCT
inlawrev-3749	655	11	there	there	PRON
inlawrev-3749	655	12	is	be	VERB
inlawrev-3749	655	13	at	at	ADV
inlawrev-3749	655	14	least	least	ADJ
inlawrev-3749	655	15	one	one	NUM
inlawrev-3749	655	16	category	category	NOUN
inlawrev-3749	655	17	oftax	oftax	NOUN
inlawrev-3749	655	18	incentives	incentive	NOUN
inlawrev-3749	655	19	that	that	PRON
inlawrev-3749	655	20	should	should	AUX
inlawrev-3749	655	21	escape	escape	VERB
inlawrev-3749	655	22	invalidation	invalidation	NOUN
inlawrev-3749	655	23	:	:	PUNCT
inlawrev-3749	655	24	tax	tax	NOUN
inlawrev-3749	655	25	incentives	incentive	NOUN
inlawrev-3749	655	26	which	which	PRON
inlawrev-3749	655	27	are	be	AUX
inlawrev-3749	655	28	not	not	PART
inlawrev-3749	655	29	exemptions	exemption	NOUN
inlawrev-3749	655	30	from	from	ADP
inlawrev-3749	655	31	or	or	CCONJ
inlawrev-3749	655	32	reductions	reduction	VERB
inlawrev-3749	655	33	ofan	ofan	NOUN
inlawrev-3749	655	34	existing	exist	VERB
inlawrev-3749	655	35	state	state	NOUN
inlawrev-3749	655	36	tax	tax	NOUN
inlawrev-3749	655	37	liability	liability	NOUN
inlawrev-3749	655	38	but	but	CCONJ
inlawrev-3749	655	39	rather	rather	ADV
inlawrev-3749	655	40	are	be	AUX
inlawrev-3749	655	41	exemptions	exemption	NOUN
inlawrev-3749	655	42	from	from	ADP
inlawrev-3749	655	43	or	or	CCONJ
inlawrev-3749	655	44	reductions	reduction	VERB
inlawrev-3749	655	45	ofan	ofan	NOUN
inlawrev-3749	655	46	additional	additional	ADJ
inlawrev-3749	655	47	state	state	NOUN
inlawrev-3749	655	48	tax	tax	NOUN
inlawrev-3749	655	49	liability	liability	NOUN
inlawrev-3749	655	50	to	to	PART
inlawrev-3749	655	51	which	which	PRON
inlawrev-3749	655	52	the	the	DET
inlawrev-3749	655	53	taxpayer	taxpayer	NOUN
inlawrev-3749	655	54	would	would	AUX
inlawrev-3749	655	55	be	be	AUX
inlawrev-3749	655	56	subjected	subject	VERB
inlawrev-3749	655	57	only	only	ADV
inlawrev-3749	655	58	if	if	SCONJ
inlawrev-3749	655	59	the	the	DET
inlawrev-3749	655	60	taxpayer	taxpayer	NOUN
inlawrev-3749	655	61	were	be	AUX
inlawrev-3749	655	62	to	to	PART
inlawrev-3749	655	63	engage	engage	VERB
inlawrev-3749	655	64	in	in	ADP
inlawrev-3749	655	65	the	the	DET
inlawrev-3749	655	66	targeted	target	VERB
inlawrev-3749	655	67	activity	activity	NOUN
inlawrev-3749	655	68	in	in	ADP
inlawrev-3749	655	69	the	the	DET
inlawrev-3749	655	70	state	state	NOUN
inlawrev-3749	655	71	.	.	PUNCT
inlawrev-3749	656	1	191	191	NUM
inlawrev-3749	656	2	results	result	NOUN
inlawrev-3749	656	3	under	under	ADP
inlawrev-3749	656	4	this	this	DET
inlawrev-3749	656	5	test	test	NOUN
inlawrev-3749	656	6	,	,	PUNCT
inlawrev-3749	656	7	at	at	ADP
inlawrev-3749	656	8	least	least	ADJ
inlawrev-3749	656	9	in	in	ADP
inlawrev-3749	656	10	some	some	DET
inlawrev-3749	656	11	instances	instance	NOUN
inlawrev-3749	656	12	,	,	PUNCT
inlawrev-3749	656	13	would	would	AUX
inlawrev-3749	656	14	depend	depend	VERB
inlawrev-3749	656	15	on	on	ADP
inlawrev-3749	656	16	whether	whether	SCONJ
inlawrev-3749	656	17	the	the	DET
inlawrev-3749	656	18	taxpayer	taxpayer	NOUN
inlawrev-3749	656	19	had	have	AUX
inlawrev-3749	656	20	previously	previously	ADV
inlawrev-3749	656	21	engaged	engage	VERB
inlawrev-3749	656	22	in	in	ADP
inlawrev-3749	656	23	some	some	DET
inlawrev-3749	656	24	taxable	taxable	ADJ
inlawrev-3749	656	25	activity	activity	NOUN
inlawrev-3749	656	26	within	within	ADP
inlawrev-3749	656	27	the	the	DET
inlawrev-3749	656	28	state	state	NOUN
inlawrev-3749	656	29	.	.	PUNCT
inlawrev-3749	657	1	192	192	NUM
inlawrev-3749	658	1	in	in	ADP
inlawrev-3749	658	2	contrast	contrast	NOUN
inlawrev-3749	658	3	to	to	ADP
inlawrev-3749	658	4	income	income	NOUN
inlawrev-3749	658	5	tax	tax	NOUN
inlawrev-3749	658	6	incentives	incentive	NOUN
inlawrev-3749	658	7	,	,	PUNCT
inlawrev-3749	658	8	hellerstein	hellerstein	NOUN
inlawrev-3749	658	9	and	and	CCONJ
inlawrev-3749	658	10	coenen	coenen	NOUN
inlawrev-3749	658	11	characterized	characterize	VERB
inlawrev-3749	658	12	the	the	DET
inlawrev-3749	658	13	state	state	NOUN
inlawrev-3749	658	14	's	's	PART
inlawrev-3749	658	15	posture	posture	NOUN
inlawrev-3749	658	16	related	relate	VERB
inlawrev-3749	658	17	to	to	ADP
inlawrev-3749	658	18	property	property	NOUN
inlawrev-3749	658	19	tax	tax	NOUN
inlawrev-3749	658	20	exemptions	exemption	NOUN
inlawrev-3749	658	21	as	as	ADP
inlawrev-3749	658	22	:	:	PUNCT
inlawrev-3749	658	23	"	"	PUNCT
inlawrev-3749	658	24	come	come	VERB
inlawrev-3749	658	25	to	to	ADP
inlawrev-3749	658	26	our	our	PRON
inlawrev-3749	658	27	state	state	NOUN
inlawrev-3749	658	28	and	and	CCONJ
inlawrev-3749	658	29	we	we	PRON
inlawrev-3749	658	30	will	will	AUX
inlawrev-3749	658	31	not	not	PART
inlawrev-3749	658	32	saddle	saddle	VERB
inlawrev-3749	658	33	you	you	PRON
inlawrev-3749	658	34	with	with	ADP
inlawrev-3749	658	35	any	any	DET
inlawrev-3749	658	36	additional	additional	ADJ
inlawrev-3749	658	37	property	property	NOUN
inlawrev-3749	658	38	tax	tax	NOUN
inlawrev-3749	658	39	burdens	burden	NOUN
inlawrev-3749	658	40	.	.	PUNCT
inlawrev-3749	659	1	moreover	moreover	ADV
inlawrev-3749	659	2	,	,	PUNCT
inlawrev-3749	659	3	should	should	AUX
inlawrev-3749	659	4	you	you	PRON
inlawrev-3749	659	5	choose	choose	VERB
inlawrev-3749	659	6	not	not	PART
inlawrev-3749	659	7	to	to	PART
inlawrev-3749	659	8	accept	accept	VERB
inlawrev-3749	659	9	our	our	PRON
inlawrev-3749	659	10	invitation	invitation	NOUN
inlawrev-3749	659	11	,	,	PUNCT
inlawrev-3749	659	12	nothing	nothing	PRON
inlawrev-3749	659	13	will	will	AUX
inlawrev-3749	659	14	happen	happen	VERB
inlawrev-3749	659	15	to	to	ADP
inlawrev-3749	659	16	your	your	PRON
inlawrev-3749	659	17	tax	tax	NOUN
inlawrev-3749	659	18	bill	bill	NOUN
inlawrev-3749	659	19	—	—	PUNCT
inlawrev-3749	659	20	at	at	ADP
inlawrev-3749	659	21	least	least	ADJ
inlawrev-3749	659	22	nothing	nothing	PRON
inlawrev-3749	659	23	that	that	PRON
inlawrev-3749	659	24	depends	depend	VERB
inlawrev-3749	659	25	on	on	ADP
inlawrev-3749	659	26	our	our	PRON
inlawrev-3749	659	27	taxing	tax	VERB
inlawrev-3749	659	28	regime	regime	NOUN
inlawrev-3749	659	29	.	.	PUNCT
inlawrev-3749	660	1	"193	"193	PROPN
inlawrev-3749	660	2	therefore	therefore	ADV
inlawrev-3749	660	3	,	,	PUNCT
inlawrev-3749	660	4	based	base	VERB
inlawrev-3749	660	5	on	on	ADP
inlawrev-3749	660	6	their	their	PRON
inlawrev-3749	660	7	test	test	NOUN
inlawrev-3749	660	8	,	,	PUNCT
inlawrev-3749	660	9	even	even	ADV
inlawrev-3749	660	10	though	though	SCONJ
inlawrev-3749	660	11	income	income	NOUN
inlawrev-3749	660	12	tax	tax	NOUN
inlawrev-3749	660	13	credits	credit	NOUN
inlawrev-3749	660	14	would	would	AUX
inlawrev-3749	660	15	be	be	AUX
inlawrev-3749	660	16	invalid	invalid	ADJ
inlawrev-3749	660	17	,	,	PUNCT
inlawrev-3749	660	18	property	property	NOUN
inlawrev-3749	660	19	tax	tax	NOUN
inlawrev-3749	660	20	abatements	abatement	NOUN
inlawrev-3749	660	21	based	base	VERB
inlawrev-3749	660	22	on	on	ADP
inlawrev-3749	660	23	new	new	ADJ
inlawrev-3749	660	24	in	in	ADP
inlawrev-3749	660	25	-	-	PUNCT
inlawrev-3749	660	26	state	state	NOUN
inlawrev-3749	660	27	investments	investment	NOUN
inlawrev-3749	660	28	or	or	CCONJ
inlawrev-3749	660	29	sales	sale	NOUN
inlawrev-3749	660	30	and	and	CCONJ
inlawrev-3749	660	31	use	use	VERB
inlawrev-3749	660	32	tax	tax	NOUN
inlawrev-3749	660	33	exemptions	exemption	NOUN
inlawrev-3749	660	34	for	for	ADP
inlawrev-3749	660	35	the	the	DET
inlawrev-3749	660	36	construction	construction	NOUN
inlawrev-3749	660	37	ofnew	ofnew	ADJ
inlawrev-3749	660	38	facilities	facility	NOUN
inlawrev-3749	660	39	in	in	ADP
inlawrev-3749	660	40	the	the	DET
inlawrev-3749	660	41	state	state	NOUN
inlawrev-3749	660	42	(	(	PUNCT
inlawrev-3749	660	43	unless	unless	SCONJ
inlawrev-3749	660	44	tied	tie	VERB
inlawrev-3749	660	45	to	to	ADP
inlawrev-3749	660	46	other	other	ADJ
inlawrev-3749	660	47	187	187	NUM
inlawrev-3749	660	48	.	.	PUNCT
inlawrev-3749	661	1	see	see	VERB
inlawrev-3749	661	2	,	,	PUNCT
inlawrev-3749	661	3	e.g.	e.g.	ADV
inlawrev-3749	661	4	,	,	PUNCT
inlawrev-3749	661	5	ga	ga	PROPN
inlawrev-3749	661	6	.	.	PROPN
inlawrev-3749	661	7	code	code	PROPN
inlawrev-3749	661	8	ann	ann	PROPN
inlawrev-3749	661	9	.	.	PUNCT
inlawrev-3749	662	1	§	§	PROPN
inlawrev-3749	662	2	48	48	NUM
inlawrev-3749	662	3	-	-	SYM
inlawrev-3749	662	4	7	7	NUM
inlawrev-3749	662	5	-	-	SYM
inlawrev-3749	662	6	40	40	NUM
inlawrev-3749	662	7	(	(	PUNCT
inlawrev-3749	662	8	2004	2004	NUM
inlawrev-3749	662	9	)	)	PUNCT
inlawrev-3749	662	10	(	(	PUNCT
inlawrev-3749	662	11	providing	provide	VERB
inlawrev-3749	662	12	a	a	DET
inlawrev-3749	662	13	tax	tax	NOUN
inlawrev-3749	662	14	credit	credit	NOUN
inlawrev-3749	662	15	based	base	VERB
inlawrev-3749	662	16	on	on	ADP
inlawrev-3749	662	17	additional	additional	ADJ
inlawrev-3749	662	18	new	new	ADJ
inlawrev-3749	662	19	jobs	job	NOUN
inlawrev-3749	662	20	created	create	VERB
inlawrev-3749	662	21	in	in	ADP
inlawrev-3749	662	22	-	-	PUNCT
inlawrev-3749	662	23	state	state	NOUN
inlawrev-3749	662	24	)	)	PUNCT
inlawrev-3749	662	25	;	;	PUNCT
inlawrev-3749	662	26	i	i	PROPN
inlawrev-3749	662	27	d.	d.	PROPN
inlawrev-3749	662	28	§	§	PROPN
inlawrev-3749	662	29	48	48	NUM
inlawrev-3749	662	30	-	-	SYM
inlawrev-3749	662	31	7	7	NUM
inlawrev-3749	662	32	-	-	SYM
inlawrev-3749	662	33	40.5	40.5	NUM
inlawrev-3749	662	34	(	(	PUNCT
inlawrev-3749	662	35	providing	provide	VERB
inlawrev-3749	662	36	a	a	DET
inlawrev-3749	662	37	tax	tax	NOUN
inlawrev-3749	662	38	credit	credit	NOUN
inlawrev-3749	662	39	for	for	ADP
inlawrev-3749	662	40	retraining	retrain	VERB
inlawrev-3749	662	41	of	of	ADP
inlawrev-3749	662	42	resident	resident	ADJ
inlawrev-3749	662	43	employees	employee	NOUN
inlawrev-3749	662	44	)	)	PUNCT
inlawrev-3749	662	45	;	;	PUNCT
inlawrev-3749	662	46	n.c	n.c	PROPN
inlawrev-3749	662	47	.	.	PROPN
inlawrev-3749	662	48	gen	gen	PROPN
inlawrev-3749	662	49	stat	stat	NOUN
inlawrev-3749	662	50	.	.	PUNCT
inlawrev-3749	663	1	§	§	PROPN
inlawrev-3749	663	2	105	105	NUM
inlawrev-3749	663	3	-	-	SYM
inlawrev-3749	663	4	129.8	129.8	NUM
inlawrev-3749	663	5	(	(	PUNCT
inlawrev-3749	663	6	2004	2004	NUM
inlawrev-3749	663	7	)	)	PUNCT
inlawrev-3749	663	8	(	(	PUNCT
inlawrev-3749	663	9	providing	provide	VERB
inlawrev-3749	663	10	a	a	DET
inlawrev-3749	663	11	tax	tax	NOUN
inlawrev-3749	663	12	credit	credit	NOUN
inlawrev-3749	663	13	for	for	ADP
inlawrev-3749	663	14	creating	create	VERB
inlawrev-3749	663	15	new	new	ADJ
inlawrev-3749	663	16	full	full	ADJ
inlawrev-3749	663	17	-	-	PUNCT
inlawrev-3749	663	18	time	time	NOUN
inlawrev-3749	663	19	jobs	job	NOUN
inlawrev-3749	663	20	in	in	ADP
inlawrev-3749	663	21	-	-	PUNCT
inlawrev-3749	663	22	state	state	NOUN
inlawrev-3749	663	23	)	)	PUNCT
inlawrev-3749	663	24	;	;	PUNCT
inlawrev-3749	663	25	s.c	s.c	PROPN
inlawrev-3749	663	26	.	.	PROPN
inlawrev-3749	663	27	code	code	PROPN
inlawrev-3749	663	28	ann	ann	PROPN
inlawrev-3749	663	29	.	.	PUNCT
inlawrev-3749	664	1	§	§	PROPN
inlawrev-3749	664	2	12	12	NUM
inlawrev-3749	664	3	-	-	SYM
inlawrev-3749	664	4	6	6	NUM
inlawrev-3749	664	5	-	-	NUM
inlawrev-3749	664	6	3360	3360	NUM
inlawrev-3749	664	7	(	(	PUNCT
inlawrev-3749	664	8	2004	2004	NUM
inlawrev-3749	664	9	)	)	PUNCT
inlawrev-3749	664	10	(	(	PUNCT
inlawrev-3749	664	11	providing	provide	VERB
inlawrev-3749	664	12	a	a	DET
inlawrev-3749	664	13	jobs	job	NOUN
inlawrev-3749	664	14	tax	tax	NOUN
inlawrev-3749	664	15	credit	credit	NOUN
inlawrev-3749	664	16	to	to	ADP
inlawrev-3749	664	17	qualified	qualified	ADJ
inlawrev-3749	664	18	employers	employer	NOUN
inlawrev-3749	664	19	based	base	VERB
inlawrev-3749	664	20	on	on	ADP
inlawrev-3749	664	21	location	location	NOUN
inlawrev-3749	664	22	ofjob	ofjob	NOUN
inlawrev-3749	664	23	creation	creation	NOUN
inlawrev-3749	664	24	in	in	ADP
inlawrev-3749	664	25	-	-	PUNCT
inlawrev-3749	664	26	state	state	NOUN
inlawrev-3749	664	27	)	)	PUNCT
inlawrev-3749	664	28	.	.	PUNCT
inlawrev-3749	665	1	188	188	NUM
inlawrev-3749	665	2	.	.	PUNCT
inlawrev-3749	666	1	hellerstein	hellerstein	PROPN
inlawrev-3749	666	2	&	&	CCONJ
inlawrev-3749	666	3	coenen	coenen	PROPN
inlawrev-3749	666	4	,	,	PUNCT
inlawrev-3749	666	5	supra	supra	PROPN
inlawrev-3749	666	6	note	note	PROPN
inlawrev-3749	666	7	126	126	NUM
inlawrev-3749	666	8	,	,	PUNCT
inlawrev-3749	666	9	at	at	ADP
inlawrev-3749	666	10	817	817	NUM
inlawrev-3749	666	11	.	.	PUNCT
inlawrev-3749	666	12	189	189	NUM
inlawrev-3749	666	13	.	.	PUNCT
inlawrev-3749	667	1	i	i	PRON
inlawrev-3749	667	2	d.	d.	PROPN
inlawrev-3749	667	3	at	at	ADP
inlawrev-3749	667	4	806	806	NUM
inlawrev-3749	667	5	-	-	SYM
inlawrev-3749	667	6	07	07	NUM
inlawrev-3749	667	7	.	.	PUNCT
inlawrev-3749	668	1	190	190	NUM
inlawrev-3749	668	2	.	.	PUNCT
inlawrev-3749	669	1	i	i	PRON
inlawrev-3749	669	2	d.	d.	PROPN
inlawrev-3749	669	3	at	at	ADP
inlawrev-3749	669	4	808	808	NUM
inlawrev-3749	669	5	.	.	NOUN
inlawrev-3749	669	6	191	191	NUM
inlawrev-3749	669	7	.	.	PUNCT
inlawrev-3749	670	1	mat	mat	PROPN
inlawrev-3749	670	2	807	807	NUM
inlawrev-3749	670	3	.	.	NOUN
inlawrev-3749	670	4	192	192	NUM
inlawrev-3749	670	5	.	.	PUNCT
inlawrev-3749	671	1	schaefer	schaefer	PROPN
inlawrev-3749	671	2	,	,	PUNCT
inlawrev-3749	671	3	supra	supra	PROPN
inlawrev-3749	671	4	note	note	PROPN
inlawrev-3749	671	5	1	1	NUM
inlawrev-3749	671	6	,	,	PUNCT
inlawrev-3749	671	7	at	at	ADP
inlawrev-3749	671	8	325	325	NUM
inlawrev-3749	671	9	.	.	PUNCT
inlawrev-3749	671	10	193	193	NUM
inlawrev-3749	671	11	.	.	PUNCT
inlawrev-3749	672	1	hellerstein	hellerstein	PROPN
inlawrev-3749	672	2	&	&	CCONJ
inlawrev-3749	672	3	coenen	coenen	PROPN
inlawrev-3749	672	4	,	,	PUNCT
inlawrev-3749	672	5	supra	supra	PROPN
inlawrev-3749	672	6	note	note	PROPN
inlawrev-3749	672	7	126	126	NUM
inlawrev-3749	672	8	,	,	PUNCT
inlawrev-3749	672	9	at	at	ADP
inlawrev-3749	672	10	808	808	NUM
inlawrev-3749	672	11	.	.	NOUN
inlawrev-3749	672	12	2005	2005	NUM
inlawrev-3749	672	13	]	]	PUNCT
inlawrev-3749	672	14	the	the	DET
inlawrev-3749	672	15	dormant	dormant	PROPN
inlawrev-3749	672	16	commerce	commerce	PROPN
inlawrev-3749	672	17	clause	clause	NOUN
inlawrev-3749	672	18	1	1	NUM
inlawrev-3749	672	19	99	99	NUM
inlawrev-3749	672	20	in	in	ADP
inlawrev-3749	672	21	-	-	PUNCT
inlawrev-3749	672	22	state	state	NOUN
inlawrev-3749	672	23	activity	activity	NOUN
inlawrev-3749	672	24	such	such	ADJ
inlawrev-3749	672	25	as	as	ADP
inlawrev-3749	672	26	job	job	NOUN
inlawrev-3749	672	27	creation	creation	NOUN
inlawrev-3749	672	28	or	or	CCONJ
inlawrev-3749	672	29	a	a	DET
inlawrev-3749	672	30	certain	certain	ADJ
inlawrev-3749	672	31	size	size	NOUN
inlawrev-3749	672	32	of	of	ADP
inlawrev-3749	672	33	enterprise	enterprise	NOUN
inlawrev-3749	672	34	)	)	PUNCT
inlawrev-3749	672	35	would	would	AUX
inlawrev-3749	672	36	be	be	AUX
inlawrev-3749	672	37	"	"	PUNCT
inlawrev-3749	672	38	valid	valid	ADJ
inlawrev-3749	672	39	since	since	SCONJ
inlawrev-3749	672	40	the	the	DET
inlawrev-3749	672	41	state	state	NOUN
inlawrev-3749	672	42	is	be	AUX
inlawrev-3749	672	43	merely	merely	ADV
inlawrev-3749	672	44	'	'	PUNCT
inlawrev-3749	672	45	disclaiming	disclaim	VERB
inlawrev-3749	672	46	the	the	DET
inlawrev-3749	672	47	right	right	NOUN
inlawrev-3749	672	48	to	to	PART
inlawrev-3749	672	49	impose	impose	VERB
inlawrev-3749	672	50	any	any	DET
inlawrev-3749	672	51	taxes	taxis	NOUN
inlawrev-3749	672	52	on	on	ADP
inlawrev-3749	672	53	a	a	DET
inlawrev-3749	672	54	'	'	PUNCT
inlawrev-3749	672	55	virgin	virgin	ADJ
inlawrev-3749	672	56	'	'	PUNCT
inlawrev-3749	672	57	tax	tax	NOUN
inlawrev-3749	672	58	base	base	NOUN
inlawrev-3749	672	59	the	the	DET
inlawrev-3749	672	60	state	state	NOUN
inlawrev-3749	672	61	is	be	AUX
inlawrev-3749	672	62	seeking	seek	VERB
inlawrev-3749	672	63	to	to	PART
inlawrev-3749	672	64	attract	attract	VERB
inlawrev-3749	672	65	.	.	PUNCT
inlawrev-3749	672	66	'	'	PUNCT
inlawrev-3749	673	1	"	"	PUNCT
inlawrev-3749	673	2	194	194	NUM
inlawrev-3749	673	3	professor	professor	NOUN
inlawrev-3749	673	4	enrich	enrich	NOUN
inlawrev-3749	673	5	advocates	advocate	VERB
inlawrev-3749	673	6	that	that	SCONJ
inlawrev-3749	673	7	when	when	SCONJ
inlawrev-3749	673	8	analyzing	analyze	VERB
inlawrev-3749	673	9	the	the	DET
inlawrev-3749	673	10	constitutionality	constitutionality	NOUN
inlawrev-3749	673	11	ofstate	ofstate	NOUN
inlawrev-3749	673	12	location	location	NOUN
inlawrev-3749	673	13	incentives	incentive	NOUN
inlawrev-3749	673	14	for	for	ADP
inlawrev-3749	673	15	businesses	business	NOUN
inlawrev-3749	673	16	,	,	PUNCT
inlawrev-3749	673	17	it	it	PRON
inlawrev-3749	673	18	is	be	AUX
inlawrev-3749	673	19	the	the	DET
inlawrev-3749	673	20	antidiscrimination	antidiscrimination	NOUN
inlawrev-3749	673	21	principle	principle	NOUN
inlawrev-3749	673	22	that	that	PRON
inlawrev-3749	673	23	is	be	AUX
inlawrev-3749	673	24	of	of	ADP
inlawrev-3749	673	25	primary	primary	ADJ
inlawrev-3749	673	26	significance	significance	NOUN
inlawrev-3749	673	27	.	.	PUNCT
inlawrev-3749	674	1	195	195	NUM
inlawrev-3749	674	2	indeed	indeed	ADV
inlawrev-3749	674	3	,	,	PUNCT
inlawrev-3749	674	4	"	"	PUNCT
inlawrev-3749	674	5	the	the	DET
inlawrev-3749	674	6	prohibition	prohibition	NOUN
inlawrev-3749	674	7	against	against	ADP
inlawrev-3749	674	8	state	state	NOUN
inlawrev-3749	674	9	tax	tax	NOUN
inlawrev-3749	674	10	provisions	provision	NOUN
inlawrev-3749	674	11	that	that	PRON
inlawrev-3749	674	12	discriminate	discriminate	VERB
inlawrev-3749	674	13	against	against	ADP
inlawrev-3749	674	14	interstate	interstate	ADJ
inlawrev-3749	674	15	commerce	commerce	NOUN
inlawrev-3749	674	16	has	have	AUX
inlawrev-3749	674	17	been	be	AUX
inlawrev-3749	674	18	a	a	DET
inlawrev-3749	674	19	central	central	ADJ
inlawrev-3749	674	20	tenet	tenet	NOUN
inlawrev-3749	674	21	ofthe	ofthe	NOUN
inlawrev-3749	674	22	court	court	NOUN
inlawrev-3749	674	23	's	's	PART
inlawrev-3749	674	24	commerce	commerce	PROPN
inlawrev-3749	674	25	clause	clause	NOUN
inlawrev-3749	674	26	case	case	NOUN
inlawrev-3749	674	27	law	law	NOUN
inlawrev-3749	674	28	throughout	throughout	ADP
inlawrev-3749	674	29	its	its	PRON
inlawrev-3749	674	30	history	history	NOUN
inlawrev-3749	674	31	.	.	PUNCT
inlawrev-3749	674	32	.	.	PUNCT
inlawrev-3749	674	33	.	.	PUNCT
inlawrev-3749	674	34	.	.	PUNCT
inlawrev-3749	674	35	"	"	PUNCT
inlawrev-3749	675	1	196	196	NUM
inlawrev-3749	675	2	professor	professor	NOUN
inlawrev-3749	675	3	enrich	enrich	NOUN
inlawrev-3749	675	4	suggests	suggest	VERB
inlawrev-3749	675	5	,	,	PUNCT
inlawrev-3749	675	6	however	however	ADV
inlawrev-3749	675	7	,	,	PUNCT
inlawrev-3749	675	8	that	that	SCONJ
inlawrev-3749	675	9	instead	instead	ADV
inlawrev-3749	675	10	of	of	ADP
inlawrev-3749	675	11	the	the	DET
inlawrev-3749	675	12	in	in	ADP
inlawrev-3749	675	13	-	-	PUNCT
inlawrev-3749	675	14	state	state	NOUN
inlawrev-3749	675	15	favoritism	favoritism	NOUN
inlawrev-3749	675	16	/	/	SYM
inlawrev-3749	675	17	state	state	NOUN
inlawrev-3749	675	18	-	-	PUNCT
inlawrev-3749	675	19	coercion	coercion	NOUN
inlawrev-3749	675	20	test	test	NOUN
inlawrev-3749	675	21	advocated	advocate	VERB
inlawrev-3749	675	22	by	by	ADP
inlawrev-3749	675	23	professors	professor	NOUN
inlawrev-3749	675	24	hellerstein	hellerstein	PROPN
inlawrev-3749	675	25	and	and	CCONJ
inlawrev-3749	675	26	coenen	coenen	NOUN
inlawrev-3749	675	27	,	,	PUNCT
inlawrev-3749	675	28	"	"	PUNCT
inlawrev-3749	675	29	the	the	DET
inlawrev-3749	675	30	primary	primary	ADJ
inlawrev-3749	675	31	focus	focus	NOUN
inlawrev-3749	675	32	in	in	ADP
inlawrev-3749	675	33	determining	determine	VERB
inlawrev-3749	675	34	whether	whether	SCONJ
inlawrev-3749	675	35	a	a	DET
inlawrev-3749	675	36	particular	particular	ADJ
inlawrev-3749	675	37	tax	tax	NOUN
inlawrev-3749	675	38	provision	provision	NOUN
inlawrev-3749	675	39	runs	run	VERB
inlawrev-3749	675	40	afoul	afoul	ADV
inlawrev-3749	675	41	of	of	ADP
inlawrev-3749	675	42	the	the	DET
inlawrev-3749	675	43	antidiscrimination	antidiscrimination	NOUN
inlawrev-3749	675	44	principle	principle	NOUN
inlawrev-3749	675	45	is	be	AUX
inlawrev-3749	675	46	a	a	DET
inlawrev-3749	675	47	practically	practically	ADV
inlawrev-3749	675	48	oriented	orient	VERB
inlawrev-3749	675	49	analysis	analysis	NOUN
inlawrev-3749	675	50	of	of	ADP
inlawrev-3749	675	51	the	the	DET
inlawrev-3749	675	52	provision	provision	NOUN
inlawrev-3749	675	53	's	's	PART
inlawrev-3749	675	54	purposes	purpose	NOUN
inlawrev-3749	675	55	and	and	CCONJ
inlawrev-3749	675	56	effects	effect	NOUN
inlawrev-3749	675	57	.	.	PUNCT
inlawrev-3749	675	58	"	"	PUNCT
inlawrev-3749	676	1	197	197	NUM
inlawrev-3749	676	2	under	under	ADP
inlawrev-3749	676	3	the	the	DET
inlawrev-3749	676	4	anti	anti	ADJ
inlawrev-3749	676	5	-	-	ADJ
inlawrev-3749	676	6	discrimination	discrimination	ADJ
inlawrev-3749	676	7	principle	principle	NOUN
inlawrev-3749	676	8	,	,	PUNCT
inlawrev-3749	676	9	with	with	ADP
inlawrev-3749	676	10	the	the	DET
inlawrev-3749	676	11	focus	focus	NOUN
inlawrev-3749	676	12	being	be	AUX
inlawrev-3749	676	13	on	on	ADP
inlawrev-3749	676	14	discrimination	discrimination	NOUN
inlawrev-3749	676	15	against	against	ADP
inlawrev-3749	676	16	out	out	ADV
inlawrev-3749	676	17	-	-	PUNCT
inlawrev-3749	676	18	of	of	ADP
inlawrev-3749	676	19	-	-	PUNCT
inlawrev-3749	676	20	state	state	NOUN
inlawrev-3749	676	21	businesses	business	NOUN
inlawrev-3749	676	22	or	or	CCONJ
inlawrev-3749	676	23	interests	interest	NOUN
inlawrev-3749	676	24	,	,	PUNCT
inlawrev-3749	676	25	"	"	PUNCT
inlawrev-3749	676	26	a	a	DET
inlawrev-3749	676	27	property	property	NOUN
inlawrev-3749	676	28	tax	tax	NOUN
inlawrev-3749	676	29	or	or	CCONJ
inlawrev-3749	676	30	sales	sale	NOUN
inlawrev-3749	676	31	tax	tax	NOUN
inlawrev-3749	676	32	abatement	abatement	NOUN
inlawrev-3749	676	33	is	be	AUX
inlawrev-3749	676	34	unlikely	unlikely	ADJ
inlawrev-3749	676	35	to	to	PART
inlawrev-3749	676	36	be	be	AUX
inlawrev-3749	676	37	struck	strike	VERB
inlawrev-3749	676	38	down	down	ADP
inlawrev-3749	676	39	for	for	ADP
inlawrev-3749	676	40	out	out	ADV
inlawrev-3749	676	41	-	-	PUNCT
inlawrev-3749	676	42	of	of	ADP
inlawrev-3749	676	43	-	-	PUNCT
inlawrev-3749	676	44	state	state	NOUN
inlawrev-3749	676	45	businesses	business	NOUN
inlawrev-3749	676	46	are	be	AUX
inlawrev-3749	676	47	not	not	PART
inlawrev-3749	676	48	responsible	responsible	ADJ
inlawrev-3749	676	49	for	for	ADP
inlawrev-3749	676	50	these	these	DET
inlawrev-3749	676	51	taxes	taxis	NOUN
inlawrev-3749	676	52	and	and	CCONJ
inlawrev-3749	676	53	thus	thus	ADV
inlawrev-3749	676	54	there	there	PRON
inlawrev-3749	676	55	can	can	AUX
inlawrev-3749	676	56	be	be	AUX
inlawrev-3749	676	57	no	no	DET
inlawrev-3749	676	58	discrimination	discrimination	NOUN
inlawrev-3749	676	59	against	against	ADP
inlawrev-3749	676	60	these	these	DET
inlawrev-3749	676	61	businesses	business	NOUN
inlawrev-3749	676	62	.	.	PUNCT
inlawrev-3749	676	63	"	"	PUNCT
inlawrev-3749	677	1	198	198	NUM
inlawrev-3749	677	2	in	in	ADP
inlawrev-3749	677	3	contrast	contrast	NOUN
inlawrev-3749	677	4	,	,	PUNCT
inlawrev-3749	677	5	a	a	DET
inlawrev-3749	677	6	state	state	NOUN
inlawrev-3749	677	7	investment	investment	NOUN
inlawrev-3749	677	8	tax	tax	NOUN
inlawrev-3749	677	9	credit	credit	NOUN
inlawrev-3749	677	10	given	give	VERB
inlawrev-3749	677	11	only	only	ADV
inlawrev-3749	677	12	for	for	ADP
inlawrev-3749	677	13	in	in	ADP
inlawrev-3749	677	14	-	-	PUNCT
inlawrev-3749	677	15	state	state	NOUN
inlawrev-3749	677	16	investment	investment	NOUN
inlawrev-3749	677	17	would	would	AUX
inlawrev-3749	677	18	likely	likely	ADV
inlawrev-3749	677	19	be	be	AUX
inlawrev-3749	677	20	struck	strike	VERB
inlawrev-3749	677	21	down	down	ADP
inlawrev-3749	677	22	since	since	SCONJ
inlawrev-3749	677	23	it	it	PRON
inlawrev-3749	677	24	discriminates	discriminate	VERB
inlawrev-3749	677	25	against	against	ADP
inlawrev-3749	677	26	out	out	ADV
inlawrev-3749	677	27	-	-	PUNCT
inlawrev-3749	677	28	of	of	ADP
inlawrev-3749	677	29	-	-	PUNCT
inlawrev-3749	677	30	state	state	NOUN
inlawrev-3749	677	31	business	business	NOUN
inlawrev-3749	677	32	activity	activity	NOUN
inlawrev-3749	677	33	by	by	ADP
inlawrev-3749	677	34	requiring	require	VERB
inlawrev-3749	677	35	the	the	DET
inlawrev-3749	677	36	business	business	NOUN
inlawrev-3749	677	37	to	to	PART
inlawrev-3749	677	38	conduct	conduct	VERB
inlawrev-3749	677	39	its	its	PRON
inlawrev-3749	677	40	business	business	NOUN
inlawrev-3749	677	41	in	in	ADP
inlawrev-3749	677	42	-	-	PUNCT
inlawrev-3749	677	43	state	state	NOUN
inlawrev-3749	677	44	in	in	ADP
inlawrev-3749	677	45	order	order	NOUN
inlawrev-3749	677	46	to	to	PART
inlawrev-3749	677	47	receive	receive	VERB
inlawrev-3749	677	48	the	the	DET
inlawrev-3749	677	49	credit	credit	NOUN
inlawrev-3749	677	50	.	.	PUNCT
inlawrev-3749	678	1	199	199	NUM
inlawrev-3749	678	2	professor	professor	NOUN
inlawrev-3749	678	3	enrich	enrich	NOUN
inlawrev-3749	678	4	argues	argue	VERB
inlawrev-3749	678	5	,	,	PUNCT
inlawrev-3749	678	6	though	though	ADV
inlawrev-3749	678	7	,	,	PUNCT
inlawrev-3749	678	8	that	that	DET
inlawrev-3749	678	9	commerce	commerce	NOUN
inlawrev-3749	678	10	clause	clause	NOUN
inlawrev-3749	678	11	values	value	NOUN
inlawrev-3749	678	12	are	be	AUX
inlawrev-3749	678	13	broader	broad	ADJ
inlawrev-3749	678	14	than	than	ADP
inlawrev-3749	678	15	merely	merely	ADV
inlawrev-3749	678	16	discrimination	discrimination	NOUN
inlawrev-3749	678	17	against	against	ADP
inlawrev-3749	678	18	out	out	ADV
inlawrev-3749	678	19	-	-	PUNCT
inlawrev-3749	678	20	of	of	ADP
inlawrev-3749	678	21	-	-	PUNCT
inlawrev-3749	678	22	state	state	NOUN
inlawrev-3749	678	23	interests	interest	NOUN
inlawrev-3749	678	24	.	.	PUNCT
inlawrev-3749	679	1	200	200	NUM
inlawrev-3749	679	2	he	he	PRON
inlawrev-3749	679	3	argues	argue	VERB
inlawrev-3749	679	4	that	that	SCONJ
inlawrev-3749	679	5	the	the	DET
inlawrev-3749	679	6	primary	primary	ADJ
inlawrev-3749	679	7	objective	objective	NOUN
inlawrev-3749	679	8	of	of	ADP
inlawrev-3749	679	9	the	the	DET
inlawrev-3749	679	10	commerce	commerce	NOUN
inlawrev-3749	679	11	clause	clause	NOUN
inlawrev-3749	679	12	is	be	AUX
inlawrev-3749	679	13	to	to	PART
inlawrev-3749	679	14	create	create	VERB
inlawrev-3749	679	15	and	and	CCONJ
inlawrev-3749	679	16	preserve	preserve	VERB
inlawrev-3749	679	17	an	an	DET
inlawrev-3749	679	18	open	open	ADJ
inlawrev-3749	679	19	interstate	interstate	ADJ
inlawrev-3749	679	20	economy	economy	NOUN
inlawrev-3749	679	21	,	,	PUNCT
inlawrev-3749	679	22	"	"	PUNCT
inlawrev-3749	679	23	a	a	DET
inlawrev-3749	679	24	national	national	ADJ
inlawrev-3749	679	25	common	common	ADJ
inlawrev-3749	679	26	market	market	NOUN
inlawrev-3749	679	27	.	.	PUNCT
inlawrev-3749	680	1	"201	"201	PROPN
inlawrev-3749	680	2	he	he	PRON
inlawrev-3749	680	3	is	be	AUX
inlawrev-3749	680	4	concerned	concern	VERB
inlawrev-3749	680	5	with	with	ADP
inlawrev-3749	680	6	distortions	distortion	NOUN
inlawrev-3749	680	7	caused	cause	VERB
inlawrev-3749	680	8	to	to	ADP
inlawrev-3749	680	9	the	the	DET
inlawrev-3749	680	10	national	national	ADJ
inlawrev-3749	680	11	economy	economy	NOUN
inlawrev-3749	680	12	,	,	PUNCT
inlawrev-3749	680	13	economic	economic	ADJ
inlawrev-3749	680	14	balkanization	balkanization	NOUN
inlawrev-3749	680	15	,	,	PUNCT
inlawrev-3749	680	16	and	and	CCONJ
inlawrev-3749	680	17	rivalries	rivalry	NOUN
inlawrev-3749	680	18	between	between	ADP
inlawrev-3749	680	19	the	the	DET
inlawrev-3749	680	20	states	state	NOUN
inlawrev-3749	680	21	.	.	PUNCT
inlawrev-3749	681	1	202	202	NUM
inlawrev-3749	681	2	he	he	PRON
inlawrev-3749	681	3	maintains	maintain	VERB
inlawrev-3749	681	4	that	that	SCONJ
inlawrev-3749	681	5	the	the	DET
inlawrev-3749	681	6	focus	focus	NOUN
inlawrev-3749	681	7	in	in	ADP
inlawrev-3749	681	8	evaluating	evaluate	VERB
inlawrev-3749	681	9	a	a	DET
inlawrev-3749	681	10	tax	tax	NOUN
inlawrev-3749	681	11	incentive	incentive	NOUN
inlawrev-3749	681	12	"	"	PUNCT
inlawrev-3749	681	13	should	should	AUX
inlawrev-3749	681	14	be	be	AUX
inlawrev-3749	681	15	whether	whether	SCONJ
inlawrev-3749	681	16	a	a	DET
inlawrev-3749	681	17	particular	particular	ADJ
inlawrev-3749	681	18	tax	tax	NOUN
inlawrev-3749	681	19	provision	provision	NOUN
inlawrev-3749	681	20	distorts	distort	VERB
inlawrev-3749	681	21	economic	economic	ADJ
inlawrev-3749	681	22	decisionmaking	decisionmaking	NOUN
inlawrev-3749	681	23	in	in	ADP
inlawrev-3749	681	24	favor	favor	NOUN
inlawrev-3749	681	25	of	of	ADP
inlawrev-3749	681	26	in	in	ADP
inlawrev-3749	681	27	-	-	PUNCT
inlawrev-3749	681	28	state	state	NOUN
inlawrev-3749	681	29	activity	activity	NOUN
inlawrev-3749	681	30	,	,	PUNCT
inlawrev-3749	681	31	not	not	PART
inlawrev-3749	681	32	whether	whether	SCONJ
inlawrev-3749	681	33	it	it	PRON
inlawrev-3749	681	34	treats	treat	VERB
inlawrev-3749	681	35	in	in	ADP
inlawrev-3749	681	36	-	-	PUNCT
inlawrev-3749	681	37	state	state	NOUN
inlawrev-3749	681	38	and	and	CCONJ
inlawrev-3749	681	39	out	out	ADP
inlawrev-3749	681	40	-	-	PUNCT
inlawrev-3749	681	41	of	of	ADP
inlawrev-3749	681	42	-	-	PUNCT
inlawrev-3749	681	43	state	state	NOUN
inlawrev-3749	681	44	actors	actor	NOUN
inlawrev-3749	681	45	disparately	disparately	ADV
inlawrev-3749	681	46	.	.	PUNCT
inlawrev-3749	681	47	"	"	PUNCT
inlawrev-3749	682	1	203	203	NUM
inlawrev-3749	682	2	under	under	ADP
inlawrev-3749	682	3	this	this	DET
inlawrev-3749	682	4	more	more	ADV
inlawrev-3749	682	5	restrictive	restrictive	ADJ
inlawrev-3749	682	6	approach	approach	NOUN
inlawrev-3749	682	7	(	(	PUNCT
inlawrev-3749	682	8	as	as	SCONJ
inlawrev-3749	682	9	compared	compare	VERB
inlawrev-3749	682	10	to	to	ADP
inlawrev-3749	682	11	the	the	DET
inlawrev-3749	682	12	hellerstein	hellerstein	NOUN
inlawrev-3749	682	13	/	/	SYM
inlawrev-3749	682	14	coenen	coenen	NOUN
inlawrev-3749	682	15	test	test	NOUN
inlawrev-3749	682	16	)	)	PUNCT
inlawrev-3749	682	17	,	,	PUNCT
inlawrev-3749	682	18	the	the	DET
inlawrev-3749	682	19	property	property	NOUN
inlawrev-3749	682	20	tax	tax	NOUN
inlawrev-3749	682	21	abatement	abatement	NOUN
inlawrev-3749	682	22	would	would	AUX
inlawrev-3749	682	23	be	be	AUX
inlawrev-3749	682	24	treated	treat	VERB
inlawrev-3749	682	25	the	the	DET
inlawrev-3749	682	26	same	same	ADJ
inlawrev-3749	682	27	as	as	ADP
inlawrev-3749	682	28	an	an	DET
inlawrev-3749	682	29	investment	investment	NOUN
inlawrev-3749	682	30	tax	tax	NOUN
inlawrev-3749	682	31	credit	credit	NOUN
inlawrev-3749	682	32	:	:	PUNCT
inlawrev-3749	682	33	both	both	PRON
inlawrev-3749	682	34	would	would	AUX
inlawrev-3749	682	35	be	be	AUX
inlawrev-3749	682	36	illegal	illegal	ADJ
inlawrev-3749	682	37	.	.	PUNCT
inlawrev-3749	683	1	204	204	NUM
inlawrev-3749	683	2	professor	professor	NOUN
inlawrev-3749	683	3	enrich	enrich	NOUN
inlawrev-3749	683	4	offers	offer	VERB
inlawrev-3749	683	5	that	that	SCONJ
inlawrev-3749	683	6	the	the	DET
inlawrev-3749	683	7	court	court	NOUN
inlawrev-3749	683	8	has	have	VERB
inlawrev-3749	683	9	the	the	DET
inlawrev-3749	683	10	opportunity	opportunity	NOUN
inlawrev-3749	683	11	to	to	PART
inlawrev-3749	683	12	strengthen	strengthen	VERB
inlawrev-3749	683	13	and	and	CCONJ
inlawrev-3749	683	14	clarify	clarify	VERB
inlawrev-3749	683	15	its	its	PRON
inlawrev-3749	683	16	commerce	commerce	NOUN
inlawrev-3749	683	17	clause	clause	NOUN
inlawrev-3749	683	18	jurisprudence	jurisprudence	NOUN
inlawrev-3749	683	19	by	by	ADP
inlawrev-3749	683	20	reframing	reframe	VERB
inlawrev-3749	683	21	the	the	DET
inlawrev-3749	683	22	antidiscrimination	antidiscrimination	NOUN
inlawrev-3749	683	23	194	194	NUM
inlawrev-3749	683	24	.	.	PUNCT
inlawrev-3749	684	1	schaefer	schaefer	PROPN
inlawrev-3749	684	2	,	,	PUNCT
inlawrev-3749	684	3	supra	supra	PROPN
inlawrev-3749	684	4	note	note	PROPN
inlawrev-3749	684	5	1	1	NUM
inlawrev-3749	684	6	,	,	PUNCT
inlawrev-3749	684	7	at	at	ADP
inlawrev-3749	684	8	325	325	NUM
inlawrev-3749	684	9	(	(	PUNCT
inlawrev-3749	684	10	quoting	quote	VERB
inlawrev-3749	684	11	hellerstein	hellerstein	PROPN
inlawrev-3749	684	12	&	&	CCONJ
inlawrev-3749	684	13	coenen	coenen	PROPN
inlawrev-3749	684	14	,	,	PUNCT
inlawrev-3749	684	15	supra	supra	PROPN
inlawrev-3749	684	16	note	note	PROPN
inlawrev-3749	684	17	126	126	NUM
inlawrev-3749	684	18	,	,	PUNCT
inlawrev-3749	684	19	at	at	ADP
inlawrev-3749	684	20	809	809	NUM
inlawrev-3749	684	21	)	)	PUNCT
inlawrev-3749	684	22	.	.	PUNCT
inlawrev-3749	685	1	195	195	NUM
inlawrev-3749	685	2	.	.	X
inlawrev-3749	685	3	enrich	enrich	PROPN
inlawrev-3749	685	4	,	,	PUNCT
inlawrev-3749	685	5	supra	supra	PROPN
inlawrev-3749	685	6	note	note	NOUN
inlawrev-3749	685	7	2	2	NUM
inlawrev-3749	685	8	,	,	PUNCT
inlawrev-3749	685	9	at	at	ADP
inlawrev-3749	685	10	426	426	NUM
inlawrev-3749	685	11	.	.	NOUN
inlawrev-3749	685	12	196	196	NUM
inlawrev-3749	685	13	.	.	PUNCT
inlawrev-3749	686	1	i	i	PRON
inlawrev-3749	686	2	d.	d.	PROPN
inlawrev-3749	686	3	197	197	NUM
inlawrev-3749	686	4	.	.	PUNCT
inlawrev-3749	686	5	mat	mat	NOUN
inlawrev-3749	686	6	432	432	NUM
inlawrev-3749	686	7	.	.	PUNCT
inlawrev-3749	687	1	198	198	NUM
inlawrev-3749	687	2	.	.	PUNCT
inlawrev-3749	688	1	schaefer	schaefer	PROPN
inlawrev-3749	688	2	,	,	PUNCT
inlawrev-3749	688	3	supra	supra	PROPN
inlawrev-3749	688	4	note	note	PROPN
inlawrev-3749	688	5	1	1	NUM
inlawrev-3749	688	6	,	,	PUNCT
inlawrev-3749	688	7	at	at	ADP
inlawrev-3749	688	8	325	325	NUM
inlawrev-3749	688	9	.	.	PUNCT
inlawrev-3749	688	10	199	199	NUM
inlawrev-3749	688	11	.	.	PUNCT
inlawrev-3749	689	1	i	i	PRON
inlawrev-3749	689	2	d.	d.	PROPN
inlawrev-3749	689	3	200	200	NUM
inlawrev-3749	689	4	.	.	PUNCT
inlawrev-3749	690	1	enrich	enrich	PROPN
inlawrev-3749	690	2	,	,	PUNCT
inlawrev-3749	690	3	supra	supra	PROPN
inlawrev-3749	690	4	note	note	NOUN
inlawrev-3749	690	5	2	2	NUM
inlawrev-3749	690	6	,	,	PUNCT
inlawrev-3749	690	7	at	at	ADP
inlawrev-3749	690	8	453	453	NUM
inlawrev-3749	690	9	.	.	PUNCT
inlawrev-3749	690	10	201	201	NUM
inlawrev-3749	690	11	.	.	PUNCT
inlawrev-3749	691	1	i	i	PRON
inlawrev-3749	691	2	d.	d.	PROPN
inlawrev-3749	691	3	at	at	ADP
inlawrev-3749	691	4	454	454	NUM
inlawrev-3749	691	5	(	(	PUNCT
inlawrev-3749	691	6	quoting	quote	VERB
inlawrev-3749	691	7	hunt	hunt	NOUN
inlawrev-3749	691	8	v.	v.	ADP
inlawrev-3749	691	9	wash	wash	NOUN
inlawrev-3749	691	10	.	.	PUNCT
inlawrev-3749	692	1	state	state	NOUN
inlawrev-3749	692	2	apple	apple	PROPN
inlawrev-3749	692	3	adver	adver	ADV
inlawrev-3749	692	4	.	.	PUNCT
inlawrev-3749	693	1	comm'n	comm'n	VERB
inlawrev-3749	693	2	,	,	PUNCT
inlawrev-3749	693	3	432	432	NUM
inlawrev-3749	693	4	u.s	u.s	PROPN
inlawrev-3749	693	5	.	.	PROPN
inlawrev-3749	693	6	333	333	NUM
inlawrev-3749	693	7	,	,	PUNCT
inlawrev-3749	693	8	350	350	NUM
inlawrev-3749	693	9	(	(	PUNCT
inlawrev-3749	693	10	1977	1977	NUM
inlawrev-3749	693	11	)	)	PUNCT
inlawrev-3749	693	12	)	)	PUNCT
inlawrev-3749	693	13	.	.	PUNCT
inlawrev-3749	694	1	202	202	NUM
inlawrev-3749	694	2	.	.	PUNCT
inlawrev-3749	695	1	i	i	PRON
inlawrev-3749	695	2	d.	d.	PROPN
inlawrev-3749	695	3	at	at	ADP
inlawrev-3749	695	4	454	454	NUM
inlawrev-3749	695	5	-	-	SYM
inlawrev-3749	695	6	55	55	NUM
inlawrev-3749	695	7	.	.	PUNCT
inlawrev-3749	695	8	203	203	NUM
inlawrev-3749	695	9	.	.	PUNCT
inlawrev-3749	696	1	mat	mat	NOUN
inlawrev-3749	696	2	456	456	NUM
inlawrev-3749	696	3	.	.	PUNCT
inlawrev-3749	697	1	204	204	NUM
inlawrev-3749	697	2	.	.	PUNCT
inlawrev-3749	698	1	schaefer	schaefer	PROPN
inlawrev-3749	698	2	,	,	PUNCT
inlawrev-3749	698	3	supra	supra	PROPN
inlawrev-3749	698	4	note	note	PROPN
inlawrev-3749	698	5	1	1	NUM
inlawrev-3749	698	6	,	,	PUNCT
inlawrev-3749	698	7	at	at	ADP
inlawrev-3749	698	8	326	326	NUM
inlawrev-3749	698	9	.	.	NOUN
inlawrev-3749	699	1	200	200	NUM
inlawrev-3749	699	2	indiana	indiana	PROPN
inlawrev-3749	699	3	law	law	NOUN
inlawrev-3749	699	4	review	review	NOUN
inlawrev-3749	699	5	[	[	X
inlawrev-3749	699	6	vol	vol	NOUN
inlawrev-3749	699	7	.	.	PUNCT
inlawrev-3749	699	8	39	39	NUM
inlawrev-3749	699	9	:	:	SYM
inlawrev-3749	699	10	177	177	NUM
inlawrev-3749	699	11	principle	principle	NOUN
inlawrev-3749	699	12	,	,	PUNCT
inlawrev-3749	699	13	specifically	specifically	ADV
inlawrev-3749	699	14	,	,	PUNCT
inlawrev-3749	699	15	by	by	ADP
inlawrev-3749	699	16	"	"	PUNCT
inlawrev-3749	699	17	prohibit[ing	prohibit[e	VERB
inlawrev-3749	699	18	]	]	PUNCT
inlawrev-3749	699	19	state	state	NOUN
inlawrev-3749	699	20	tax	tax	NOUN
inlawrev-3749	699	21	measures	measure	NOUN
inlawrev-3749	699	22	that	that	PRON
inlawrev-3749	699	23	discriminate	discriminate	VERB
inlawrev-3749	699	24	against	against	ADP
inlawrev-3749	699	25	interstate	interstate	ADJ
inlawrev-3749	699	26	commerce	commerce	NOUN
inlawrev-3749	699	27	by	by	ADP
inlawrev-3749	699	28	distorting	distort	VERB
inlawrev-3749	699	29	the	the	DET
inlawrev-3749	699	30	decisions	decision	NOUN
inlawrev-3749	699	31	of	of	ADP
inlawrev-3749	699	32	economic	economic	ADJ
inlawrev-3749	699	33	actors	actor	NOUN
inlawrev-3749	699	34	in	in	ADP
inlawrev-3749	699	35	favor	favor	NOUN
inlawrev-3749	699	36	of	of	ADP
inlawrev-3749	699	37	expenditures	expenditure	NOUN
inlawrev-3749	699	38	on	on	ADP
inlawrev-3749	699	39	in	in	ADP
inlawrev-3749	699	40	-	-	PUNCT
inlawrev-3749	699	41	state	state	NOUN
inlawrev-3749	699	42	activities	activity	NOUN
inlawrev-3749	699	43	.	.	PUNCT
inlawrev-3749	699	44	"	"	PUNCT
inlawrev-3749	700	1	205	205	NUM
inlawrev-3749	700	2	under	under	ADP
inlawrev-3749	700	3	this	this	DET
inlawrev-3749	700	4	reframed	reframe	VERB
inlawrev-3749	700	5	antidiscrimination	antidiscrimination	NOUN
inlawrev-3749	700	6	principle	principle	NOUN
inlawrev-3749	700	7	,	,	PUNCT
inlawrev-3749	700	8	economic	economic	ADJ
inlawrev-3749	700	9	development	development	NOUN
inlawrev-3749	700	10	"	"	PUNCT
inlawrev-3749	700	11	location	location	NOUN
inlawrev-3749	700	12	incentives	incentive	NOUN
inlawrev-3749	700	13	would	would	AUX
inlawrev-3749	700	14	be	be	AUX
inlawrev-3749	700	15	virtually	virtually	ADV
inlawrev-3749	700	16	per	per	ADP
inlawrev-3749	700	17	se	se	X
inlawrev-3749	700	18	unconstitutional	unconstitutional	ADJ
inlawrev-3749	700	19	.	.	PUNCT
inlawrev-3749	700	20	"	"	PUNCT
inlawrev-3749	701	1	206	206	NUM
inlawrev-3749	701	2	these	these	DET
inlawrev-3749	701	3	incentives	incentive	NOUN
inlawrev-3749	701	4	"	"	PUNCT
inlawrev-3749	701	5	would	would	AUX
inlawrev-3749	701	6	be	be	AUX
inlawrev-3749	701	7	condemned	condemn	VERB
inlawrev-3749	701	8	,	,	PUNCT
inlawrev-3749	701	9	not	not	PART
inlawrev-3749	701	10	because	because	SCONJ
inlawrev-3749	701	11	they	they	PRON
inlawrev-3749	701	12	commonly	commonly	ADV
inlawrev-3749	701	13	have	have	VERB
inlawrev-3749	701	14	the	the	DET
inlawrev-3749	701	15	effect	effect	NOUN
inlawrev-3749	701	16	ofplacing	ofplace	VERB
inlawrev-3749	701	17	out	out	ADV
inlawrev-3749	701	18	-	-	PUNCT
inlawrev-3749	701	19	of	of	ADP
inlawrev-3749	701	20	-	-	PUNCT
inlawrev-3749	701	21	state	state	NOUN
inlawrev-3749	701	22	activities	activity	NOUN
inlawrev-3749	701	23	at	at	ADP
inlawrev-3749	701	24	a	a	DET
inlawrev-3749	701	25	relative	relative	ADJ
inlawrev-3749	701	26	disadvantage	disadvantage	NOUN
inlawrev-3749	701	27	,	,	PUNCT
inlawrev-3749	701	28	nor	nor	CCONJ
inlawrev-3749	701	29	because	because	SCONJ
inlawrev-3749	701	30	they	they	PRON
inlawrev-3749	701	31	typically	typically	ADV
inlawrev-3749	701	32	distinguish	distinguish	VERB
inlawrev-3749	701	33	on	on	ADP
inlawrev-3749	701	34	their	their	PRON
inlawrev-3749	701	35	face	face	NOUN
inlawrev-3749	701	36	between	between	ADP
inlawrev-3749	701	37	in	in	ADP
inlawrev-3749	701	38	-	-	PUNCT
inlawrev-3749	701	39	state	state	NOUN
inlawrev-3749	701	40	and	and	CCONJ
inlawrev-3749	701	41	out	out	ADP
inlawrev-3749	701	42	-	-	PUNCT
inlawrev-3749	701	43	of	of	ADP
inlawrev-3749	701	44	-	-	PUNCT
inlawrev-3749	701	45	state	state	NOUN
inlawrev-3749	701	46	activity	activity	NOUN
inlawrev-3749	701	47	,	,	PUNCT
inlawrev-3749	701	48	but	but	CCONJ
inlawrev-3749	701	49	because	because	SCONJ
inlawrev-3749	701	50	their	their	PRON
inlawrev-3749	701	51	central	central	ADJ
inlawrev-3749	701	52	function	function	NOUN
inlawrev-3749	701	53	is	be	AUX
inlawrev-3749	701	54	to	to	PART
inlawrev-3749	701	55	influence	influence	VERB
inlawrev-3749	701	56	economic	economic	ADJ
inlawrev-3749	701	57	location	location	NOUN
inlawrev-3749	701	58	decisions	decision	NOUN
inlawrev-3749	701	59	and	and	CCONJ
inlawrev-3749	701	60	to	to	PART
inlawrev-3749	701	61	divert	divert	VERB
inlawrev-3749	701	62	investment	investment	NOUN
inlawrev-3749	701	63	into	into	ADP
inlawrev-3749	701	64	the	the	DET
inlawrev-3749	701	65	state	state	NOUN
inlawrev-3749	701	66	.	.	PUNCT
inlawrev-3749	701	67	"	"	PUNCT
inlawrev-3749	702	1	207	207	NUM
inlawrev-3749	702	2	the	the	DET
inlawrev-3749	702	3	sixth	sixth	ADJ
inlawrev-3749	702	4	circuit	circuit	NOUN
inlawrev-3749	702	5	,	,	PUNCT
inlawrev-3749	702	6	by	by	ADP
inlawrev-3749	702	7	upholding	uphold	VERB
inlawrev-3749	702	8	ohio	ohio	PROPN
inlawrev-3749	702	9	's	's	PART
inlawrev-3749	702	10	property	property	NOUN
inlawrev-3749	702	11	tax	tax	NOUN
inlawrev-3749	702	12	exemption	exemption	NOUN
inlawrev-3749	702	13	in	in	ADP
inlawrev-3749	702	14	cuno	cuno	PROPN
inlawrev-3749	702	15	,	,	PUNCT
inlawrev-3749	702	16	clearly	clearly	ADV
inlawrev-3749	702	17	rejected	reject	VERB
inlawrev-3749	702	18	professor	professor	NOUN
inlawrev-3749	702	19	enrich	enrich	PROPN
inlawrev-3749	702	20	'	'	PART
inlawrev-3749	702	21	s	s	PART
inlawrev-3749	702	22	more	more	ADV
inlawrev-3749	702	23	restrictive	restrictive	ADJ
inlawrev-3749	702	24	approach	approach	NOUN
inlawrev-3749	702	25	of	of	ADP
inlawrev-3749	702	26	analyzing	analyze	VERB
inlawrev-3749	702	27	location	location	NOUN
inlawrev-3749	702	28	tax	tax	NOUN
inlawrev-3749	702	29	incentives	incentive	NOUN
inlawrev-3749	702	30	.	.	PUNCT
inlawrev-3749	703	1	208	208	NUM
inlawrev-3749	703	2	instead	instead	ADV
inlawrev-3749	703	3	,	,	PUNCT
inlawrev-3749	703	4	the	the	DET
inlawrev-3749	703	5	holding	holding	NOUN
inlawrev-3749	703	6	followed	follow	VERB
inlawrev-3749	703	7	the	the	DET
inlawrev-3749	703	8	logic	logic	NOUN
inlawrev-3749	703	9	of	of	ADP
inlawrev-3749	703	10	hellerstein	hellerstein	NOUN
inlawrev-3749	703	11	and	and	CCONJ
inlawrev-3749	703	12	coenen	coenen	NOUN
inlawrev-3749	703	13	's	's	PART
inlawrev-3749	703	14	in	in	ADP
inlawrev-3749	703	15	-	-	PUNCT
inlawrev-3749	703	16	state	state	NOUN
inlawrev-3749	703	17	favoritism	favoritism	NOUN
inlawrev-3749	703	18	/	/	SYM
inlawrev-3749	703	19	state	state	NOUN
inlawrev-3749	703	20	-	-	PUNCT
inlawrev-3749	703	21	coercion	coercion	NOUN
inlawrev-3749	703	22	rationale	rationale	NOUN
inlawrev-3749	703	23	.	.	PUNCT
inlawrev-3749	704	1	209	209	NUM
inlawrev-3749	704	2	even	even	ADV
inlawrev-3749	704	3	this	this	DET
inlawrev-3749	704	4	rationale	rationale	NOUN
inlawrev-3749	704	5	,	,	PUNCT
inlawrev-3749	704	6	though	though	ADV
inlawrev-3749	704	7	,	,	PUNCT
inlawrev-3749	704	8	is	be	AUX
inlawrev-3749	704	9	much	much	ADV
inlawrev-3749	704	10	too	too	ADV
inlawrev-3749	704	11	broad	broad	ADJ
inlawrev-3749	704	12	based	base	VERB
inlawrev-3749	704	13	on	on	ADP
inlawrev-3749	704	14	supreme	supreme	PROPN
inlawrev-3749	704	15	court	court	PROPN
inlawrev-3749	704	16	commerce	commerce	PROPN
inlawrev-3749	704	17	clause	clause	NOUN
inlawrev-3749	704	18	precedent	precedent	NOUN
inlawrev-3749	704	19	.	.	PUNCT
inlawrev-3749	705	1	it	it	PRON
inlawrev-3749	705	2	seems	seem	VERB
inlawrev-3749	705	3	,	,	PUNCT
inlawrev-3749	705	4	that	that	SCONJ
inlawrev-3749	705	5	based	base	VERB
inlawrev-3749	705	6	on	on	ADP
inlawrev-3749	705	7	the	the	DET
inlawrev-3749	705	8	court	court	NOUN
inlawrev-3749	705	9	's	's	PART
inlawrev-3749	705	10	own	own	ADJ
inlawrev-3749	705	11	reasoning	reasoning	NOUN
inlawrev-3749	705	12	,	,	PUNCT
inlawrev-3749	705	13	the	the	DET
inlawrev-3749	705	14	test	test	NOUN
inlawrev-3749	705	15	should	should	AUX
inlawrev-3749	705	16	be	be	AUX
inlawrev-3749	705	17	who	who	PRON
inlawrev-3749	705	18	bears	bear	VERB
inlawrev-3749	705	19	the	the	DET
inlawrev-3749	705	20	burden	burden	NOUN
inlawrev-3749	705	21	?	?	PUNCT
inlawrev-3749	706	1	in	in	ADP
inlawrev-3749	706	2	other	other	ADJ
inlawrev-3749	706	3	words	word	NOUN
inlawrev-3749	706	4	,	,	PUNCT
inlawrev-3749	706	5	who	who	PRON
inlawrev-3749	706	6	pays	pay	VERB
inlawrev-3749	706	7	the	the	DET
inlawrev-3749	706	8	price	price	NOUN
inlawrev-3749	706	9	to	to	PART
inlawrev-3749	706	10	"	"	PUNCT
inlawrev-3749	706	11	lure	lure	VERB
inlawrev-3749	706	12	"	"	PUNCT
inlawrev-3749	706	13	the	the	DET
inlawrev-3749	706	14	new	new	ADJ
inlawrev-3749	706	15	business	business	NOUN
inlawrev-3749	706	16	,	,	PUNCT
inlawrev-3749	706	17	or	or	CCONJ
inlawrev-3749	706	18	expansion	expansion	NOUN
inlawrev-3749	706	19	of	of	ADP
inlawrev-3749	706	20	an	an	DET
inlawrev-3749	706	21	existing	exist	VERB
inlawrev-3749	706	22	business	business	NOUN
inlawrev-3749	706	23	,	,	PUNCT
inlawrev-3749	706	24	in	in	ADP
inlawrev-3749	706	25	-	-	PUNCT
inlawrev-3749	706	26	state	state	NOUN
inlawrev-3749	706	27	?	?	PUNCT
inlawrev-3749	706	28	is	be	AUX
inlawrev-3749	706	29	this	this	DET
inlawrev-3749	706	30	cost	cost	NOUN
inlawrev-3749	706	31	borne	bear	VERB
inlawrev-3749	706	32	generally	generally	ADV
inlawrev-3749	706	33	by	by	ADP
inlawrev-3749	706	34	citizens	citizen	NOUN
inlawrev-3749	706	35	in	in	ADP
inlawrev-3749	706	36	-	-	PUNCT
inlawrev-3749	706	37	state	state	NOUN
inlawrev-3749	706	38	who	who	PRON
inlawrev-3749	706	39	have	have	VERB
inlawrev-3749	706	40	their	their	PRON
inlawrev-3749	706	41	own	own	ADJ
inlawrev-3749	706	42	competing	compete	VERB
inlawrev-3749	706	43	demands	demand	NOUN
inlawrev-3749	706	44	,	,	PUNCT
inlawrev-3749	706	45	or	or	CCONJ
inlawrev-3749	706	46	is	be	AUX
inlawrev-3749	706	47	the	the	DET
inlawrev-3749	706	48	cost	cost	NOUN
inlawrev-3749	706	49	borne	bear	VERB
inlawrev-3749	706	50	by	by	ADP
inlawrev-3749	706	51	firms	firm	NOUN
inlawrev-3749	706	52	out	out	ADP
inlawrev-3749	706	53	-	-	PUNCT
inlawrev-3749	706	54	of	of	ADP
inlawrev-3749	706	55	-	-	PUNCT
inlawrev-3749	706	56	state	state	NOUN
inlawrev-3749	706	57	that	that	PRON
inlawrev-3749	706	58	have	have	AUX
inlawrev-3749	706	59	chosen	choose	VERB
inlawrev-3749	706	60	a	a	DET
inlawrev-3749	706	61	lesser	less	ADJ
inlawrev-3749	706	62	economic	economic	ADJ
inlawrev-3749	706	63	presence	presence	NOUN
inlawrev-3749	706	64	?	?	PUNCT
inlawrev-3749	707	1	b.	b.	NOUN
inlawrev-3749	708	1	one	one	NUM
inlawrev-3749	708	2	more	more	ADJ
inlawrev-3749	708	3	look	look	VERB
inlawrev-3749	708	4	at	at	ADP
inlawrev-3749	708	5	subsidies	subsidy	NOUN
inlawrev-3749	708	6	the	the	DET
inlawrev-3749	708	7	defendants	defendant	NOUN
inlawrev-3749	708	8	in	in	ADP
inlawrev-3749	708	9	cuno	cuno	PROPN
inlawrev-3749	708	10	,	,	PUNCT
inlawrev-3749	708	11	alternatively	alternatively	ADV
inlawrev-3749	708	12	,	,	PUNCT
inlawrev-3749	708	13	likened	liken	VERB
inlawrev-3749	708	14	the	the	DET
inlawrev-3749	708	15	ohio	ohio	PROPN
inlawrev-3749	708	16	investment	investment	NOUN
inlawrev-3749	708	17	tax	tax	NOUN
inlawrev-3749	708	18	credit	credit	NOUN
inlawrev-3749	708	19	to	to	ADP
inlawrev-3749	708	20	a	a	DET
inlawrev-3749	708	21	direct	direct	ADJ
inlawrev-3749	708	22	subsidy	subsidy	NOUN
inlawrev-3749	708	23	.	.	PUNCT
inlawrev-3749	709	1	the	the	DET
inlawrev-3749	709	2	sixth	sixth	ADJ
inlawrev-3749	709	3	circuit	circuit	NOUN
inlawrev-3749	709	4	,	,	PUNCT
inlawrev-3749	709	5	however	however	ADV
inlawrev-3749	709	6	,	,	PUNCT
inlawrev-3749	709	7	quickly	quickly	ADV
inlawrev-3749	709	8	dismissed	dismiss	VERB
inlawrev-3749	709	9	that	that	DET
inlawrev-3749	709	10	argument	argument	NOUN
inlawrev-3749	709	11	citingnewenergy	citingnewenergy	PROPN
inlawrev-3749	709	12	co.	co.	PROPN
inlawrev-3749	709	13	ofindiana	ofindiana	PROPN
inlawrev-3749	709	14	and	and	CCONJ
inlawrev-3749	709	15	westlynn	westlynn	ADJ
inlawrev-3749	709	16	creamery	creamery	NOUN
inlawrev-3749	709	17	.	.	PUNCT
inlawrev-3749	710	1	210	210	NUM
inlawrev-3749	711	1	the	the	DET
inlawrev-3749	711	2	appeals	appeal	NOUN
inlawrev-3749	711	3	court	court	NOUN
inlawrev-3749	711	4	noted	note	VERB
inlawrev-3749	711	5	that	that	SCONJ
inlawrev-3749	711	6	the	the	DET
inlawrev-3749	711	7	distinction	distinction	NOUN
inlawrev-3749	711	8	,	,	PUNCT
inlawrev-3749	711	9	in	in	ADP
inlawrev-3749	711	10	the	the	DET
inlawrev-3749	711	11	constitutional	constitutional	ADJ
inlawrev-3749	711	12	sense	sense	NOUN
inlawrev-3749	711	13	,	,	PUNCT
inlawrev-3749	711	14	between	between	ADP
inlawrev-3749	711	15	a	a	DET
inlawrev-3749	711	16	subsidy	subsidy	NOUN
inlawrev-3749	711	17	and	and	CCONJ
inlawrev-3749	711	18	a	a	DET
inlawrev-3749	711	19	tax	tax	NOUN
inlawrev-3749	711	20	credit	credit	NOUN
inlawrev-3749	711	21	results	result	NOUN
inlawrev-3749	711	22	from	from	ADP
inlawrev-3749	711	23	the	the	DET
inlawrev-3749	711	24	fact	fact	NOUN
inlawrev-3749	711	25	that	that	SCONJ
inlawrev-3749	711	26	the	the	DET
inlawrev-3749	711	27	tax	tax	NOUN
inlawrev-3749	711	28	credit	credit	NOUN
inlawrev-3749	711	29	involves	involve	VERB
inlawrev-3749	711	30	state	state	NOUN
inlawrev-3749	711	31	regulation	regulation	NOUN
inlawrev-3749	711	32	of	of	ADP
inlawrev-3749	711	33	interstate	interstate	ADJ
inlawrev-3749	711	34	commerce	commerce	NOUN
inlawrev-3749	711	35	through	through	ADP
inlawrev-3749	711	36	its	its	PRON
inlawrev-3749	711	37	power	power	NOUN
inlawrev-3749	711	38	to	to	PART
inlawrev-3749	711	39	tax	tax	VERB
inlawrev-3749	711	40	.	.	PUNCT
inlawrev-3749	712	1	211	211	NUM
inlawrev-3749	712	2	the	the	DET
inlawrev-3749	712	3	court	court	NOUN
inlawrev-3749	712	4	,	,	PUNCT
inlawrev-3749	712	5	however	however	ADV
inlawrev-3749	712	6	,	,	PUNCT
inlawrev-3749	712	7	has	have	AUX
inlawrev-3749	712	8	acknowledged	acknowledge	VERB
inlawrev-3749	712	9	in	in	ADP
inlawrev-3749	712	10	camps	camp	NOUN
inlawrev-3749	712	11	newfound	newfound	NOUN
inlawrev-3749	712	12	/	/	SYM
inlawrev-3749	712	13	owatonna	owatonna	PROPN
inlawrev-3749	712	14	,	,	PUNCT
inlawrev-3749	712	15	inc	inc	PROPN
inlawrev-3749	712	16	.	.	PROPN
inlawrev-3749	712	17	v.	v.	ADP
inlawrev-3749	712	18	town	town	NOUN
inlawrev-3749	712	19	ofharrison	ofharrison	PROPN
inlawrev-3749	712	20	212	212	NUM
inlawrev-3749	712	21	that	that	SCONJ
inlawrev-3749	712	22	"	"	PUNCT
inlawrev-3749	712	23	tax	tax	NOUN
inlawrev-3749	712	24	exemptions	exemption	NOUN
inlawrev-3749	712	25	and	and	CCONJ
inlawrev-3749	712	26	subsidies	subsidy	NOUN
inlawrev-3749	712	27	serve	serve	VERB
inlawrev-3749	712	28	similar	similar	ADJ
inlawrev-3749	712	29	ends	end	NOUN
inlawrev-3749	712	30	.	.	PUNCT
inlawrev-3749	712	31	"	"	PUNCT
inlawrev-3749	713	1	213	213	NUM
inlawrev-3749	713	2	even	even	ADV
inlawrev-3749	713	3	so	so	ADV
inlawrev-3749	713	4	,	,	PUNCT
inlawrev-3749	713	5	holdings	holding	NOUN
inlawrev-3749	713	6	of	of	ADP
inlawrev-3749	713	7	the	the	DET
inlawrev-3749	713	8	court	court	NOUN
inlawrev-3749	713	9	have	have	AUX
inlawrev-3749	713	10	rested	rest	VERB
inlawrev-3749	713	11	on	on	ADP
inlawrev-3749	713	12	the	the	DET
inlawrev-3749	713	13	premise	premise	NOUN
inlawrev-3749	713	14	that	that	SCONJ
inlawrev-3749	713	15	"	"	PUNCT
inlawrev-3749	713	16	there	there	PRON
inlawrev-3749	713	17	is	be	VERB
inlawrev-3749	713	18	a	a	DET
inlawrev-3749	713	19	constitutionally	constitutionally	ADV
inlawrev-3749	713	20	significant	significant	ADJ
inlawrev-3749	713	21	difference	difference	NOUN
inlawrev-3749	713	22	between	between	ADP
inlawrev-3749	713	23	subsidies	subsidy	NOUN
inlawrev-3749	713	24	and	and	CCONJ
inlawrev-3749	713	25	tax	tax	NOUN
inlawrev-3749	713	26	exemptions	exemption	NOUN
inlawrev-3749	713	27	.	.	PUNCT
inlawrev-3749	713	28	"	"	PUNCT
inlawrev-3749	714	1	214	214	NUM
inlawrev-3749	714	2	205	205	NUM
inlawrev-3749	714	3	.	.	PUNCT
inlawrev-3749	715	1	enrich	enrich	PROPN
inlawrev-3749	715	2	,	,	PUNCT
inlawrev-3749	715	3	supra	supra	PROPN
inlawrev-3749	715	4	note	note	NOUN
inlawrev-3749	715	5	2	2	NUM
inlawrev-3749	715	6	,	,	PUNCT
inlawrev-3749	715	7	at	at	ADP
inlawrev-3749	715	8	457	457	NUM
inlawrev-3749	715	9	-	-	SYM
inlawrev-3749	715	10	58	58	NUM
inlawrev-3749	715	11	.	.	PUNCT
inlawrev-3749	716	1	206	206	NUM
inlawrev-3749	716	2	.	.	PUNCT
inlawrev-3749	717	1	i	i	PRON
inlawrev-3749	717	2	d	d	PROPN
inlawrev-3749	717	3	at	at	ADP
inlawrev-3749	717	4	458	458	NUM
inlawrev-3749	717	5	.	.	PUNCT
inlawrev-3749	718	1	207	207	NUM
inlawrev-3749	718	2	.	.	PUNCT
inlawrev-3749	719	1	i	i	PRON
inlawrev-3749	719	2	d	d	PROPN
inlawrev-3749	719	3	208	208	NUM
inlawrev-3749	719	4	.	.	PUNCT
inlawrev-3749	720	1	see	see	VERB
inlawrev-3749	720	2	cuno	cuno	PROPN
inlawrev-3749	720	3	v.	v.	ADP
inlawrev-3749	720	4	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	720	5	,	,	PUNCT
inlawrev-3749	720	6	inc	inc	PROPN
inlawrev-3749	720	7	.	.	PROPN
inlawrev-3749	720	8	,	,	PUNCT
inlawrev-3749	720	9	386	386	NUM
inlawrev-3749	720	10	f.3d	f.3d	NUM
inlawrev-3749	720	11	738	738	NUM
inlawrev-3749	720	12	,	,	PUNCT
inlawrev-3749	720	13	748	748	NUM
inlawrev-3749	720	14	(	(	PUNCT
inlawrev-3749	720	15	6th	6th	ADJ
inlawrev-3749	720	16	cir	cir	NOUN
inlawrev-3749	720	17	.	.	PUNCT
inlawrev-3749	720	18	2004	2004	NUM
inlawrev-3749	720	19	)	)	PUNCT
inlawrev-3749	720	20	,	,	PUNCT
inlawrev-3749	720	21	cert	cert	NOUN
inlawrev-3749	720	22	,	,	PUNCT
inlawrev-3749	720	23	granted	grant	VERB
inlawrev-3749	720	24	,	,	PUNCT
inlawrev-3749	720	25	73	73	NUM
inlawrev-3749	720	26	u.s.l.w	u.s.l.w	PROPN
inlawrev-3749	720	27	.	.	PROPN
inlawrev-3749	721	1	3751	3751	NUM
inlawrev-3749	722	1	(	(	PUNCT
inlawrev-3749	722	2	u.s	u.s	PROPN
inlawrev-3749	722	3	.	.	PROPN
inlawrev-3749	722	4	sept	sept	PROPN
inlawrev-3749	722	5	.	.	PROPN
inlawrev-3749	722	6	27	27	NUM
inlawrev-3749	722	7	,	,	PUNCT
inlawrev-3749	722	8	2005	2005	NUM
inlawrev-3749	722	9	)	)	PUNCT
inlawrev-3749	722	10	(	(	PUNCT
inlawrev-3749	722	11	no	no	INTJ
inlawrev-3749	722	12	.	.	NOUN
inlawrev-3749	722	13	04	04	NUM
inlawrev-3749	722	14	-	-	SYM
inlawrev-3749	722	15	1704	1704	NUM
inlawrev-3749	722	16	)	)	PUNCT
inlawrev-3749	722	17	;	;	PUNCT
inlawrev-3749	722	18	see	see	VERB
inlawrev-3749	722	19	also	also	ADV
inlawrev-3749	722	20	i	i	PROPN
inlawrev-3749	722	21	d.	d.	PROPN
inlawrev-3749	722	22	at	at	ADP
inlawrev-3749	722	23	740	740	NUM
inlawrev-3749	722	24	(	(	PUNCT
inlawrev-3749	722	25	noting	note	VERB
inlawrev-3749	722	26	that	that	SCONJ
inlawrev-3749	722	27	professor	professor	NOUN
inlawrev-3749	722	28	enrich	enrich	PROPN
inlawrev-3749	722	29	served	serve	VERB
inlawrev-3749	722	30	as	as	ADP
inlawrev-3749	722	31	counsel	counsel	NOUN
inlawrev-3749	722	32	for	for	ADP
inlawrev-3749	722	33	plaintiffs	plaintiff	NOUN
inlawrev-3749	722	34	in	in	ADP
inlawrev-3749	722	35	cuno	cuno	PROPN
inlawrev-3749	722	36	)	)	PUNCT
inlawrev-3749	722	37	.	.	PUNCT
inlawrev-3749	723	1	209	209	NUM
inlawrev-3749	723	2	.	.	PUNCT
inlawrev-3749	724	1	i	i	PRON
inlawrev-3749	724	2	d.	d.	PROPN
inlawrev-3749	724	3	at	at	ADP
inlawrev-3749	724	4	747	747	NUM
inlawrev-3749	724	5	.	.	PUNCT
inlawrev-3749	724	6	210	210	NUM
inlawrev-3749	724	7	.	.	PUNCT
inlawrev-3749	725	1	i	i	PRON
inlawrev-3749	725	2	d.	d.	PROPN
inlawrev-3749	725	3	at	at	ADP
inlawrev-3749	725	4	746	746	NUM
inlawrev-3749	725	5	.	.	PUNCT
inlawrev-3749	726	1	211	211	NUM
inlawrev-3749	726	2	.	.	PUNCT
inlawrev-3749	727	1	i	i	PRON
inlawrev-3749	727	2	d.	d.	PROPN
inlawrev-3749	727	3	212	212	NUM
inlawrev-3749	727	4	.	.	PUNCT
inlawrev-3749	728	1	520	520	NUM
inlawrev-3749	728	2	u.s	u.s	PROPN
inlawrev-3749	728	3	.	.	PROPN
inlawrev-3749	728	4	564(1997	564(1997	NUM
inlawrev-3749	728	5	)	)	PUNCT
inlawrev-3749	728	6	.	.	PUNCT
inlawrev-3749	729	1	213	213	NUM
inlawrev-3749	729	2	.	.	X
inlawrev-3749	729	3	mat	mat	NOUN
inlawrev-3749	729	4	589	589	NUM
inlawrev-3749	729	5	.	.	PUNCT
inlawrev-3749	730	1	214	214	NUM
inlawrev-3749	730	2	.	.	PUNCT
inlawrev-3749	731	1	i	i	PRON
inlawrev-3749	731	2	d.	d.	PROPN
inlawrev-3749	731	3	at	at	ADP
inlawrev-3749	731	4	590	590	NUM
inlawrev-3749	731	5	;	;	PUNCT
inlawrev-3749	731	6	see	see	VERB
inlawrev-3749	731	7	also	also	ADV
inlawrev-3749	731	8	walz	walz	PROPN
inlawrev-3749	731	9	v.	v.	ADP
inlawrev-3749	731	10	tax	tax	NOUN
inlawrev-3749	731	11	comm'n	comm'n	PROPN
inlawrev-3749	731	12	of	of	ADP
inlawrev-3749	731	13	new	new	PROPN
inlawrev-3749	731	14	york	york	PROPN
inlawrev-3749	731	15	,	,	PUNCT
inlawrev-3749	731	16	397	397	NUM
inlawrev-3749	731	17	u.s	u.s	PROPN
inlawrev-3749	731	18	.	.	PROPN
inlawrev-3749	731	19	664	664	NUM
inlawrev-3749	731	20	,	,	PUNCT
inlawrev-3749	731	21	673	673	NUM
inlawrev-3749	731	22	(	(	PUNCT
inlawrev-3749	731	23	1970	1970	NUM
inlawrev-3749	731	24	)	)	PUNCT
inlawrev-3749	731	25	(	(	PUNCT
inlawrev-3749	731	26	holding	hold	VERB
inlawrev-3749	731	27	that	that	PRON
inlawrev-3749	731	28	new	new	PROPN
inlawrev-3749	731	29	york	york	PROPN
inlawrev-3749	731	30	's	's	PART
inlawrev-3749	731	31	tax	tax	NOUN
inlawrev-3749	731	32	exemption	exemption	NOUN
inlawrev-3749	731	33	for	for	ADP
inlawrev-3749	731	34	church	church	NOUN
inlawrev-3749	731	35	property	property	NOUN
inlawrev-3749	731	36	did	do	AUX
inlawrev-3749	731	37	not	not	PART
inlawrev-3749	731	38	violate	violate	VERB
inlawrev-3749	731	39	the	the	DET
inlawrev-3749	731	40	establishment	establishment	NOUN
inlawrev-3749	731	41	2005	2005	NUM
inlawrev-3749	731	42	]	]	PUNCT
inlawrev-3749	731	43	the	the	DET
inlawrev-3749	731	44	dormant	dormant	PROPN
inlawrev-3749	731	45	commerce	commerce	PROPN
inlawrev-3749	731	46	clause	clause	NOUN
inlawrev-3749	731	47	201	201	NUM
inlawrev-3749	731	48	the	the	DET
inlawrev-3749	731	49	taxpayer	taxpayer	NOUN
inlawrev-3749	731	50	in	in	ADP
inlawrev-3749	731	51	camps	camp	NOUN
inlawrev-3749	731	52	newfound	newfound	VERB
inlawrev-3749	731	53	/	/	SYM
inlawrev-3749	731	54	owatonna	owatonna	PROPN
inlawrev-3749	731	55	was	be	AUX
inlawrev-3749	731	56	a	a	DET
inlawrev-3749	731	57	nonprofit	nonprofit	ADJ
inlawrev-3749	731	58	corporation	corporation	NOUN
inlawrev-3749	731	59	in	in	ADP
inlawrev-3749	731	60	maine	maine	PROPN
inlawrev-3749	731	61	that	that	PRON
inlawrev-3749	731	62	operated	operate	VERB
inlawrev-3749	731	63	a	a	DET
inlawrev-3749	731	64	summer	summer	NOUN
inlawrev-3749	731	65	camp	camp	NOUN
inlawrev-3749	731	66	for	for	ADP
inlawrev-3749	731	67	the	the	DET
inlawrev-3749	731	68	benefit	benefit	NOUN
inlawrev-3749	731	69	of	of	ADP
inlawrev-3749	731	70	children	child	NOUN
inlawrev-3749	731	71	of	of	ADP
inlawrev-3749	731	72	the	the	DET
inlawrev-3749	731	73	christian	christian	ADJ
inlawrev-3749	731	74	science	science	NOUN
inlawrev-3749	731	75	faith	faith	NOUN
inlawrev-3749	731	76	.	.	PUNCT
inlawrev-3749	732	1	215	215	NUM
inlawrev-3749	732	2	because	because	SCONJ
inlawrev-3749	732	3	the	the	DET
inlawrev-3749	732	4	camp	camp	NOUN
inlawrev-3749	732	5	predominately	predominately	ADV
inlawrev-3749	732	6	served	serve	VERB
inlawrev-3749	732	7	nonresidents	nonresident	NOUN
inlawrev-3749	732	8	,	,	PUNCT
inlawrev-3749	732	9	the	the	DET
inlawrev-3749	732	10	relevant	relevant	ADJ
inlawrev-3749	732	11	maine	maine	PROPN
inlawrev-3749	732	12	statute	statute	PROPN
inlawrev-3749	732	13	216	216	NUM
inlawrev-3749	732	14	denied	deny	VERB
inlawrev-3749	732	15	the	the	DET
inlawrev-3749	732	16	camp	camp	NOUN
inlawrev-3749	732	17	an	an	DET
inlawrev-3749	732	18	exemption	exemption	NOUN
inlawrev-3749	732	19	from	from	ADP
inlawrev-3749	732	20	local	local	ADJ
inlawrev-3749	732	21	real	real	ADJ
inlawrev-3749	732	22	estate	estate	NOUN
inlawrev-3749	732	23	taxes	taxis	NOUN
inlawrev-3749	732	24	,	,	PUNCT
inlawrev-3749	732	25	even	even	ADV
inlawrev-3749	732	26	though	though	SCONJ
inlawrev-3749	732	27	an	an	DET
inlawrev-3749	732	28	otherwise	otherwise	ADV
inlawrev-3749	732	29	identical	identical	ADJ
inlawrev-3749	732	30	camp	camp	NOUN
inlawrev-3749	732	31	serving	serve	VERB
inlawrev-3749	732	32	in	in	ADP
inlawrev-3749	732	33	-	-	PUNCT
inlawrev-3749	732	34	state	state	NOUN
inlawrev-3749	732	35	residents	resident	NOUN
inlawrev-3749	732	36	would	would	AUX
inlawrev-3749	732	37	be	be	AUX
inlawrev-3749	732	38	exempt	exempt	ADJ
inlawrev-3749	732	39	from	from	ADP
inlawrev-3749	732	40	local	local	ADJ
inlawrev-3749	732	41	real	real	ADJ
inlawrev-3749	732	42	estate	estate	NOUN
inlawrev-3749	732	43	taxes	taxis	NOUN
inlawrev-3749	732	44	.	.	PUNCT
inlawrev-3749	733	1	217	217	NUM
inlawrev-3749	733	2	the	the	DET
inlawrev-3749	733	3	court	court	NOUN
inlawrev-3749	733	4	concluded	conclude	VERB
inlawrev-3749	733	5	that	that	SCONJ
inlawrev-3749	733	6	it	it	PRON
inlawrev-3749	733	7	was	be	AUX
inlawrev-3749	733	8	not	not	PART
inlawrev-3749	733	9	necessary	necessary	ADJ
inlawrev-3749	733	10	to	to	PART
inlawrev-3749	733	11	look	look	VERB
inlawrev-3749	733	12	beyond	beyond	ADP
inlawrev-3749	733	13	the	the	DET
inlawrev-3749	733	14	text	text	NOUN
inlawrev-3749	733	15	ofthe	ofthe	ADJ
inlawrev-3749	733	16	statue	statue	NOUN
inlawrev-3749	733	17	to	to	PART
inlawrev-3749	733	18	determine	determine	VERB
inlawrev-3749	733	19	that	that	SCONJ
inlawrev-3749	733	20	it	it	PRON
inlawrev-3749	733	21	discriminated	discriminate	VERB
inlawrev-3749	733	22	against	against	ADP
inlawrev-3749	733	23	interstate	interstate	ADJ
inlawrev-3749	733	24	commerce	commerce	NOUN
inlawrev-3749	733	25	.	.	PUNCT
inlawrev-3749	734	1	218	218	NUM
inlawrev-3749	735	1	even	even	ADV
inlawrev-3749	735	2	though	though	SCONJ
inlawrev-3749	735	3	the	the	DET
inlawrev-3749	735	4	statute	statute	NOUN
inlawrev-3749	735	5	was	be	AUX
inlawrev-3749	735	6	determined	determine	VERB
inlawrev-3749	735	7	to	to	ADP
inlawrev-3749	735	8	hzper	hzper	PROPN
inlawrev-3749	735	9	se	se	X
inlawrev-3749	735	10	discriminatory	discriminatory	PROPN
inlawrev-3749	735	11	,	,	PUNCT
inlawrev-3749	735	12	the	the	DET
inlawrev-3749	735	13	town	town	NOUN
inlawrev-3749	735	14	argued	argue	VERB
inlawrev-3749	735	15	,	,	PUNCT
inlawrev-3749	735	16	among	among	ADP
inlawrev-3749	735	17	other	other	ADJ
inlawrev-3749	735	18	things	thing	NOUN
inlawrev-3749	735	19	,	,	PUNCT
inlawrev-3749	735	20	that	that	SCONJ
inlawrev-3749	735	21	the	the	DET
inlawrev-3749	735	22	statute	statute	NOUN
inlawrev-3749	735	23	should	should	AUX
inlawrev-3749	735	24	be	be	AUX
inlawrev-3749	735	25	viewed	view	VERB
inlawrev-3749	735	26	as	as	ADP
inlawrev-3749	735	27	a	a	DET
inlawrev-3749	735	28	legitimate	legitimate	ADJ
inlawrev-3749	735	29	discriminatory	discriminatory	ADJ
inlawrev-3749	735	30	subsidy	subsidy	NOUN
inlawrev-3749	735	31	to	to	ADP
inlawrev-3749	735	32	those	those	DET
inlawrev-3749	735	33	charities	charity	NOUN
inlawrev-3749	735	34	that	that	PRON
inlawrev-3749	735	35	choose	choose	VERB
inlawrev-3749	735	36	to	to	PART
inlawrev-3749	735	37	focus	focus	VERB
inlawrev-3749	735	38	their	their	PRON
inlawrev-3749	735	39	activities	activity	NOUN
inlawrev-3749	735	40	on	on	ADP
inlawrev-3749	735	41	local	local	ADJ
inlawrev-3749	735	42	concerns	concern	NOUN
inlawrev-3749	735	43	.	.	PUNCT
inlawrev-3749	736	1	since	since	SCONJ
inlawrev-3749	736	2	a	a	DET
inlawrev-3749	736	3	direct	direct	ADJ
inlawrev-3749	736	4	subsidy	subsidy	NOUN
inlawrev-3749	736	5	would	would	AUX
inlawrev-3749	736	6	pass	pass	VERB
inlawrev-3749	736	7	constitutional	constitutional	ADJ
inlawrev-3749	736	8	muster	muster	NOUN
inlawrev-3749	736	9	,	,	PUNCT
inlawrev-3749	736	10	219	219	NUM
inlawrev-3749	736	11	the	the	DET
inlawrev-3749	736	12	town	town	NOUN
inlawrev-3749	736	13	argued	argue	VERB
inlawrev-3749	736	14	that	that	SCONJ
inlawrev-3749	736	15	exemption	exemption	NOUN
inlawrev-3749	736	16	statute	statute	NOUN
inlawrev-3749	736	17	should	should	AUX
inlawrev-3749	736	18	satisfy	satisfy	VERB
inlawrev-3749	736	19	commerce	commerce	PROPN
inlawrev-3749	736	20	clause	clause	NOUN
inlawrev-3749	736	21	requirements	requirement	NOUN
inlawrev-3749	736	22	as	as	ADV
inlawrev-3749	736	23	well	well	ADV
inlawrev-3749	736	24	.	.	PUNCT
inlawrev-3749	737	1	220	220	NUM
inlawrev-3749	737	2	the	the	DET
inlawrev-3749	737	3	court	court	NOUN
inlawrev-3749	737	4	disagreed	disagree	VERB
inlawrev-3749	737	5	,	,	PUNCT
inlawrev-3749	737	6	though	though	SCONJ
inlawrev-3749	737	7	professor	professor	NOUN
inlawrev-3749	737	8	zelinsky	zelinsky	PROPN
inlawrev-3749	737	9	commented	comment	VERB
inlawrev-3749	737	10	,	,	PUNCT
inlawrev-3749	737	11	"	"	PUNCT
inlawrev-3749	737	12	in	in	ADP
inlawrev-3749	737	13	a	a	DET
inlawrev-3749	737	14	fashion	fashion	NOUN
inlawrev-3749	737	15	that	that	PRON
inlawrev-3749	737	16	is	be	AUX
inlawrev-3749	737	17	not	not	PART
inlawrev-3749	737	18	wholly	wholly	ADV
inlawrev-3749	737	19	convincing	convincing	ADJ
inlawrev-3749	737	20	.	.	PUNCT
inlawrev-3749	737	21	"	"	PUNCT
inlawrev-3749	738	1	221	221	NUM
inlawrev-3749	738	2	the	the	DET
inlawrev-3749	738	3	camps	camp	NOUN
inlawrev-3749	738	4	newfound	newfound	VERB
inlawrev-3749	738	5	/	/	SYM
inlawrev-3749	738	6	owatonna	owatonna	PROPN
inlawrev-3749	738	7	decision	decision	NOUN
inlawrev-3749	738	8	is	be	AUX
inlawrev-3749	738	9	significant	significant	ADJ
inlawrev-3749	738	10	,	,	PUNCT
inlawrev-3749	738	11	not	not	PART
inlawrev-3749	738	12	only	only	ADV
inlawrev-3749	738	13	because	because	SCONJ
inlawrev-3749	738	14	the	the	DET
inlawrev-3749	738	15	court	court	NOUN
inlawrev-3749	738	16	reiterated	reiterate	VERB
inlawrev-3749	738	17	that	that	SCONJ
inlawrev-3749	738	18	it	it	PRON
inlawrev-3749	738	19	has	have	AUX
inlawrev-3749	738	20	not	not	PART
inlawrev-3749	738	21	squarely	squarely	ADV
inlawrev-3749	738	22	confronted	confront	VERB
inlawrev-3749	738	23	the	the	DET
inlawrev-3749	738	24	constitutionality	constitutionality	NOUN
inlawrev-3749	738	25	of	of	ADP
inlawrev-3749	738	26	subsidies	subsidy	NOUN
inlawrev-3749	738	27	,	,	PUNCT
inlawrev-3749	738	28	but	but	CCONJ
inlawrev-3749	738	29	also	also	ADV
inlawrev-3749	738	30	because	because	SCONJ
inlawrev-3749	738	31	the	the	DET
inlawrev-3749	738	32	majority	majority	NOUN
inlawrev-3749	738	33	along	along	ADP
inlawrev-3749	738	34	with	with	ADP
inlawrev-3749	738	35	the	the	DET
inlawrev-3749	738	36	dissenters	dissenter	NOUN
inlawrev-3749	738	37	"	"	PUNCT
inlawrev-3749	738	38	underscored	underscore	VERB
inlawrev-3749	738	39	the	the	DET
inlawrev-3749	738	40	untenability	untenability	NOUN
inlawrev-3749	738	41	"	"	PUNCT
inlawrev-3749	738	42	of	of	ADP
inlawrev-3749	738	43	the	the	DET
inlawrev-3749	738	44	tax	tax	NOUN
inlawrev-3749	738	45	/	/	SYM
inlawrev-3749	738	46	subsidy	subsidy	NOUN
inlawrev-3749	738	47	distinction	distinction	NOUN
inlawrev-3749	738	48	.	.	PUNCT
inlawrev-3749	739	1	222	222	NUM
inlawrev-3749	739	2	the	the	DET
inlawrev-3749	739	3	majority	majority	NOUN
inlawrev-3749	739	4	cited	cite	VERB
inlawrev-3749	739	5	walz	walz	PROPN
inlawrev-3749	739	6	for	for	ADP
inlawrev-3749	739	7	the	the	DET
inlawrev-3749	739	8	proposition	proposition	NOUN
inlawrev-3749	739	9	"	"	PUNCT
inlawrev-3749	739	10	that	that	SCONJ
inlawrev-3749	739	11	there	there	PRON
inlawrev-3749	739	12	is	be	VERB
inlawrev-3749	739	13	a	a	DET
inlawrev-3749	739	14	constitutionally	constitutionally	ADV
inlawrev-3749	739	15	significant	significant	ADJ
inlawrev-3749	739	16	difference	difference	NOUN
inlawrev-3749	739	17	between	between	ADP
inlawrev-3749	739	18	subsidies	subsidy	NOUN
inlawrev-3749	739	19	and	and	CCONJ
inlawrev-3749	739	20	tax	tax	NOUN
inlawrev-3749	739	21	exemptions	exemption	NOUN
inlawrev-3749	739	22	"	"	PUNCT
inlawrev-3749	739	23	223	223	NUM
inlawrev-3749	739	24	however	however	ADV
inlawrev-3749	739	25	,	,	PUNCT
inlawrev-3749	739	26	just	just	ADV
inlawrev-3749	739	27	prior	prior	ADV
inlawrev-3749	739	28	to	to	ADP
inlawrev-3749	739	29	its	its	PRON
inlawrev-3749	739	30	invocation	invocation	NOUN
inlawrev-3749	739	31	of	of	ADP
inlawrev-3749	739	32	walz	walz	PROPN
inlawrev-3749	739	33	,	,	PUNCT
inlawrev-3749	739	34	the	the	DET
inlawrev-3749	739	35	camps	camp	NOUN
inlawrev-3749	739	36	newfound	newfound	VERB
inlawrev-3749	739	37	/	/	SYM
inlawrev-3749	739	38	owatonna	owatonna	PROPN
inlawrev-3749	739	39	court	court	PROPN
inlawrev-3749	739	40	noted	note	VERB
inlawrev-3749	739	41	,	,	PUNCT
inlawrev-3749	739	42	"	"	PUNCT
inlawrev-3749	739	43	somewhat	somewhat	ADV
inlawrev-3749	739	44	confusingly	confusingly	ADV
inlawrev-3749	739	45	,	,	PUNCT
inlawrev-3749	739	46	"	"	PUNCT
inlawrev-3749	739	47	224	224	NUM
inlawrev-3749	739	48	that	that	SCONJ
inlawrev-3749	739	49	"	"	PUNCT
inlawrev-3749	739	50	[	[	X
inlawrev-3749	739	51	w]e	w]e	NOUN
inlawrev-3749	739	52	recognized	recognize	VERB
inlawrev-3749	739	53	long	long	ADV
inlawrev-3749	739	54	ago	ago	ADV
inlawrev-3749	739	55	that	that	SCONJ
inlawrev-3749	739	56	a	a	DET
inlawrev-3749	739	57	tax	tax	NOUN
inlawrev-3749	739	58	exemption	exemption	NOUN
inlawrev-3749	739	59	can	can	AUX
inlawrev-3749	739	60	be	be	AUX
inlawrev-3749	739	61	viewed	view	VERB
inlawrev-3749	739	62	as	as	ADP
inlawrev-3749	739	63	a	a	DET
inlawrev-3749	739	64	form	form	NOUN
inlawrev-3749	739	65	ofgovernment	ofgovernment	ADJ
inlawrev-3749	739	66	spending	spending	NOUN
inlawrev-3749	739	67	.	.	PUNCT
inlawrev-3749	739	68	"	"	PUNCT
inlawrev-3749	740	1	225	225	NUM
inlawrev-3749	740	2	"	"	PUNCT
inlawrev-3749	740	3	at	at	ADP
inlawrev-3749	740	4	best	well	ADV
inlawrev-3749	740	5	,	,	PUNCT
inlawrev-3749	740	6	this	this	DET
inlawrev-3749	740	7	observation	observation	NOUN
inlawrev-3749	740	8	required	require	VERB
inlawrev-3749	740	9	an	an	DET
inlawrev-3749	740	10	explanation	explanation	NOUN
inlawrev-3749	740	11	as	as	ADP
inlawrev-3749	740	12	to	to	ADP
inlawrev-3749	740	13	when	when	SCONJ
inlawrev-3749	740	14	conventional	conventional	ADJ
inlawrev-3749	740	15	expenditures	expenditure	NOUN
inlawrev-3749	740	16	are	be	AUX
inlawrev-3749	740	17	(	(	PUNCT
inlawrev-3749	740	18	and	and	CCONJ
inlawrev-3749	740	19	are	be	AUX
inlawrev-3749	740	20	not	not	PART
inlawrev-3749	740	21	)	)	PUNCT
inlawrev-3749	740	22	clause	clause	NOUN
inlawrev-3749	740	23	of	of	ADP
inlawrev-3749	740	24	the	the	DET
inlawrev-3749	740	25	first	first	ADJ
inlawrev-3749	740	26	amendment	amendment	NOUN
inlawrev-3749	740	27	,	,	PUNCT
inlawrev-3749	740	28	relying	rely	VERB
inlawrev-3749	740	29	,	,	PUNCT
inlawrev-3749	740	30	in	in	ADP
inlawrev-3749	740	31	part	part	NOUN
inlawrev-3749	740	32	,	,	PUNCT
inlawrev-3749	740	33	on	on	ADP
inlawrev-3749	740	34	the	the	DET
inlawrev-3749	740	35	premise	premise	NOUN
inlawrev-3749	740	36	that	that	SCONJ
inlawrev-3749	740	37	there	there	PRON
inlawrev-3749	740	38	is	be	VERB
inlawrev-3749	740	39	a	a	DET
inlawrev-3749	740	40	constitutionally	constitutionally	ADV
inlawrev-3749	740	41	significant	significant	ADJ
inlawrev-3749	740	42	difference	difference	NOUN
inlawrev-3749	740	43	between	between	ADP
inlawrev-3749	740	44	subsidies	subsidy	NOUN
inlawrev-3749	740	45	and	and	CCONJ
inlawrev-3749	740	46	tax	tax	NOUN
inlawrev-3749	740	47	exemptions	exemption	NOUN
inlawrev-3749	740	48	)	)	PUNCT
inlawrev-3749	740	49	.	.	PUNCT
inlawrev-3749	741	1	215	215	NUM
inlawrev-3749	741	2	.	.	PUNCT
inlawrev-3749	741	3	camps	camp	NOUN
inlawrev-3749	741	4	newfound	newfound	VERB
inlawrev-3749	741	5	/	/	SYM
inlawrev-3749	741	6	owatonna	owatonna	PROPN
inlawrev-3749	741	7	,	,	PUNCT
inlawrev-3749	741	8	inc	inc	PROPN
inlawrev-3749	741	9	.	.	PROPN
inlawrev-3749	741	10	,	,	PUNCT
inlawrev-3749	741	11	520	520	NUM
inlawrev-3749	741	12	u.s	u.s	PROPN
inlawrev-3749	741	13	.	.	PROPN
inlawrev-3749	741	14	at	at	ADP
inlawrev-3749	741	15	567	567	NUM
inlawrev-3749	741	16	.	.	NUM
inlawrev-3749	741	17	216	216	NUM
inlawrev-3749	741	18	.	.	PUNCT
inlawrev-3749	742	1	me	i	PRON
inlawrev-3749	742	2	.	.	PUNCT
inlawrev-3749	743	1	rev	rev	PROPN
inlawrev-3749	743	2	.	.	PROPN
inlawrev-3749	743	3	stat	stat	PROPN
inlawrev-3749	743	4	.	.	PUNCT
inlawrev-3749	744	1	ann	ann	PROPN
inlawrev-3749	744	2	.	.	PROPN
inlawrev-3749	744	3	,	,	PUNCT
inlawrev-3749	744	4	tit	tit	NOUN
inlawrev-3749	744	5	.	.	PUNCT
inlawrev-3749	744	6	36	36	NUM
inlawrev-3749	744	7	,	,	PUNCT
inlawrev-3749	744	8	§	§	PROPN
inlawrev-3749	744	9	652(1	652(1	NUM
inlawrev-3749	744	10	)	)	PUNCT
inlawrev-3749	744	11	(	(	PUNCT
inlawrev-3749	744	12	a	a	X
inlawrev-3749	744	13	)	)	PUNCT
inlawrev-3749	744	14	(	(	PUNCT
inlawrev-3749	744	15	1996	1996	NUM
inlawrev-3749	744	16	)	)	PUNCT
inlawrev-3749	744	17	.	.	PUNCT
inlawrev-3749	745	1	217	217	NUM
inlawrev-3749	745	2	.	.	PUNCT
inlawrev-3749	746	1	camps	camp	NOUN
inlawrev-3749	746	2	newfound	newfound	VERB
inlawrev-3749	746	3	/	/	SYM
inlawrev-3749	746	4	owatonna	owatonna	PROPN
inlawrev-3749	746	5	,	,	PUNCT
inlawrev-3749	746	6	inc	inc	PROPN
inlawrev-3749	746	7	.	.	PROPN
inlawrev-3749	746	8	,	,	PUNCT
inlawrev-3749	746	9	520	520	NUM
inlawrev-3749	746	10	u.s	u.s	PROPN
inlawrev-3749	746	11	.	.	PROPN
inlawrev-3749	746	12	at	at	ADP
inlawrev-3749	746	13	569	569	NUM
inlawrev-3749	746	14	;	;	PUNCT
inlawrev-3749	746	15	see	see	VERB
inlawrev-3749	746	16	edward	edward	PROPN
inlawrev-3749	746	17	a.	a.	PROPN
inlawrev-3749	746	18	zelinsky	zelinsky	PROPN
inlawrev-3749	746	19	,	,	PUNCT
inlawrev-3749	746	20	are	be	AUX
inlawrev-3749	746	21	tax	tax	NOUN
inlawrev-3749	746	22	"	"	PUNCT
inlawrev-3749	746	23	benefits	benefit	NOUN
inlawrev-3749	746	24	"	"	PUNCT
inlawrev-3749	746	25	constitutionally	constitutionally	ADV
inlawrev-3749	746	26	equivalent	equivalent	ADJ
inlawrev-3749	746	27	to	to	ADP
inlawrev-3749	746	28	direct	direct	ADJ
inlawrev-3749	746	29	expenditures	expenditure	NOUN
inlawrev-3749	746	30	?	?	PUNCT
inlawrev-3749	746	31	,	,	PUNCT
inlawrev-3749	746	32	112	112	NUM
inlawrev-3749	746	33	harv	harv	NOUN
inlawrev-3749	746	34	.	.	PUNCT
inlawrev-3749	747	1	l.	l.	PROPN
inlawrev-3749	747	2	rev	rev	PROPN
inlawrev-3749	747	3	.	.	PROPN
inlawrev-3749	747	4	379	379	NUM
inlawrev-3749	747	5	,	,	PUNCT
inlawrev-3749	747	6	387	387	NUM
inlawrev-3749	747	7	(	(	PUNCT
inlawrev-3749	747	8	1998	1998	NUM
inlawrev-3749	747	9	)	)	PUNCT
inlawrev-3749	748	1	[	[	X
inlawrev-3749	748	2	hereinafter	hereinafter	NOUN
inlawrev-3749	748	3	zelinsky	zelinsky	NOUN
inlawrev-3749	748	4	,	,	PUNCT
inlawrev-3749	748	5	tax	tax	NOUN
inlawrev-3749	748	6	benefits	benefit	NOUN
inlawrev-3749	748	7	]	]	PUNCT
inlawrev-3749	748	8	.	.	PUNCT
inlawrev-3749	749	1	218	218	NUM
inlawrev-3749	749	2	.	.	PUNCT
inlawrev-3749	750	1	camps	camp	NOUN
inlawrev-3749	750	2	newfound	newfound	VERB
inlawrev-3749	750	3	/	/	SYM
inlawrev-3749	750	4	owatonna	owatonna	PROPN
inlawrev-3749	750	5	,	,	PUNCT
inlawrev-3749	750	6	inc	inc	PROPN
inlawrev-3749	750	7	.	.	PROPN
inlawrev-3749	750	8	,	,	PUNCT
inlawrev-3749	750	9	520	520	NUM
inlawrev-3749	750	10	u.s	u.s	PROPN
inlawrev-3749	750	11	.	.	PROPN
inlawrev-3749	750	12	at	at	ADP
inlawrev-3749	750	13	575	575	NUM
inlawrev-3749	750	14	-	-	SYM
inlawrev-3749	750	15	76	76	NUM
inlawrev-3749	750	16	.	.	PUNCT
inlawrev-3749	751	1	219	219	NUM
inlawrev-3749	751	2	.	.	PUNCT
inlawrev-3749	752	1	even	even	ADV
inlawrev-3749	752	2	though	though	SCONJ
inlawrev-3749	752	3	the	the	DET
inlawrev-3749	752	4	town	town	NOUN
inlawrev-3749	752	5	argued	argue	VERB
inlawrev-3749	752	6	that	that	SCONJ
inlawrev-3749	752	7	a	a	DET
inlawrev-3749	752	8	direct	direct	ADJ
inlawrev-3749	752	9	subsidy	subsidy	NOUN
inlawrev-3749	752	10	is	be	AUX
inlawrev-3749	752	11	constitutional	constitutional	ADJ
inlawrev-3749	752	12	,	,	PUNCT
inlawrev-3749	752	13	the	the	DET
inlawrev-3749	752	14	court	court	NOUN
inlawrev-3749	752	15	did	do	AUX
inlawrev-3749	752	16	not	not	PART
inlawrev-3749	752	17	reach	reach	VERB
inlawrev-3749	752	18	the	the	DET
inlawrev-3749	752	19	question	question	NOUN
inlawrev-3749	752	20	whether	whether	SCONJ
inlawrev-3749	752	21	the	the	DET
inlawrev-3749	752	22	hypothesized	hypothesized	ADJ
inlawrev-3749	752	23	subsidy	subsidy	NOUN
inlawrev-3749	752	24	would	would	AUX
inlawrev-3749	752	25	survive	survive	VERB
inlawrev-3749	752	26	constitutional	constitutional	ADJ
inlawrev-3749	752	27	challenge	challenge	NOUN
inlawrev-3749	752	28	.	.	PUNCT
inlawrev-3749	753	1	instead	instead	ADV
inlawrev-3749	753	2	,	,	PUNCT
inlawrev-3749	753	3	it	it	PRON
inlawrev-3749	753	4	explicitly	explicitly	ADV
inlawrev-3749	753	5	noted	note	VERB
inlawrev-3749	753	6	that	that	SCONJ
inlawrev-3749	753	7	the	the	DET
inlawrev-3749	753	8	issue	issue	NOUN
inlawrev-3749	753	9	of	of	ADP
inlawrev-3749	753	10	subsidies	subsidy	NOUN
inlawrev-3749	753	11	was	be	AUX
inlawrev-3749	753	12	not	not	PART
inlawrev-3749	753	13	before	before	ADP
inlawrev-3749	753	14	it	it	PRON
inlawrev-3749	753	15	and	and	CCONJ
inlawrev-3749	753	16	need	need	AUX
inlawrev-3749	753	17	not	not	PART
inlawrev-3749	753	18	be	be	AUX
inlawrev-3749	753	19	addressed	address	VERB
inlawrev-3749	753	20	today	today	NOUN
inlawrev-3749	753	21	.	.	PUNCT
inlawrev-3749	754	1	indeed	indeed	ADV
inlawrev-3749	754	2	,	,	PUNCT
inlawrev-3749	754	3	the	the	DET
inlawrev-3749	754	4	court	court	NOUN
inlawrev-3749	754	5	merely	merely	ADV
inlawrev-3749	754	6	"	"	PUNCT
inlawrev-3749	754	7	[	[	X
inlawrev-3749	754	8	a]ssum[ed	a]ssum[ed	X
inlawrev-3749	754	9	]	]	X
inlawrev-3749	754	10	,	,	PUNCT
inlawrev-3749	754	11	arguendo	arguendo	ADJ
inlawrev-3749	754	12	,	,	PUNCT
inlawrev-3749	754	13	that	that	SCONJ
inlawrev-3749	754	14	the	the	DET
inlawrev-3749	754	15	town	town	NOUN
inlawrev-3749	754	16	[	[	X
inlawrev-3749	754	17	was	be	AUX
inlawrev-3749	754	18	]	]	X
inlawrev-3749	754	19	correct	correct	ADJ
inlawrev-3749	754	20	that	that	SCONJ
inlawrev-3749	754	21	a	a	DET
inlawrev-3749	754	22	direct	direct	ADJ
inlawrev-3749	754	23	subsidy	subsidy	NOUN
inlawrev-3749	754	24	benefiting	benefit	VERB
inlawrev-3749	754	25	only	only	ADV
inlawrev-3749	754	26	those	those	DET
inlawrev-3749	754	27	nonprofits	nonprofit	NOUN
inlawrev-3749	754	28	serving	serve	VERB
inlawrev-3749	754	29	principally	principally	ADV
inlawrev-3749	754	30	maine	maine	PROPN
inlawrev-3749	754	31	residents	resident	NOUN
inlawrev-3749	754	32	would	would	AUX
inlawrev-3749	754	33	be	be	AUX
inlawrev-3749	754	34	permissible	permissible	ADJ
inlawrev-3749	754	35	.	.	PUNCT
inlawrev-3749	754	36	.	.	PUNCT
inlawrev-3749	754	37	.	.	PUNCT
inlawrev-3749	754	38	.	.	PUNCT
inlawrev-3749	754	39	"	"	PUNCT
inlawrev-3749	755	1	i	i	PRON
inlawrev-3749	755	2	d.	d.	PROPN
inlawrev-3749	755	3	at	at	ADP
inlawrev-3749	755	4	589	589	NUM
inlawrev-3749	755	5	.	.	NOUN
inlawrev-3749	755	6	220	220	NUM
inlawrev-3749	755	7	.	.	X
inlawrev-3749	756	1	mat	mat	NOUN
inlawrev-3749	756	2	588	588	NUM
inlawrev-3749	756	3	-	-	SYM
inlawrev-3749	756	4	89	89	NUM
inlawrev-3749	756	5	.	.	PUNCT
inlawrev-3749	756	6	22	22	NUM
inlawrev-3749	756	7	1	1	NUM
inlawrev-3749	756	8	.	.	PUNCT
inlawrev-3749	757	1	zelinsky	zelinsky	ADJ
inlawrev-3749	757	2	,	,	PUNCT
inlawrev-3749	757	3	tax	tax	NOUN
inlawrev-3749	757	4	benefits	benefit	NOUN
inlawrev-3749	757	5	,	,	PUNCT
inlawrev-3749	757	6	supra	supra	PROPN
inlawrev-3749	757	7	note	note	NOUN
inlawrev-3749	757	8	2	2	NUM
inlawrev-3749	757	9	1	1	NUM
inlawrev-3749	757	10	7	7	NUM
inlawrev-3749	757	11	,	,	PUNCT
inlawrev-3749	757	12	at	at	ADP
inlawrev-3749	757	13	3	3	NUM
inlawrev-3749	757	14	87	87	NUM
inlawrev-3749	757	15	.	.	PUNCT
inlawrev-3749	758	1	222	222	NUM
inlawrev-3749	758	2	.	.	PUNCT
inlawrev-3749	759	1	zelinsky	zelinsky	ADJ
inlawrev-3749	759	2	,	,	PUNCT
inlawrev-3749	759	3	restoring	restore	VERB
inlawrev-3749	759	4	politics	politic	NOUN
inlawrev-3749	759	5	to	to	ADP
inlawrev-3749	759	6	the	the	DET
inlawrev-3749	759	7	commerce	commerce	NOUN
inlawrev-3749	759	8	clause	clause	NOUN
inlawrev-3749	759	9	,	,	PUNCT
inlawrev-3749	759	10	supra	supra	PROPN
inlawrev-3749	759	11	note	note	NOUN
inlawrev-3749	759	12	135	135	NUM
inlawrev-3749	759	13	,	,	PUNCT
inlawrev-3749	759	14	at	at	ADP
inlawrev-3749	759	15	43	43	NUM
inlawrev-3749	759	16	.	.	PUNCT
inlawrev-3749	759	17	223	223	NUM
inlawrev-3749	759	18	.	.	PUNCT
inlawrev-3749	760	1	camps	camp	NOUN
inlawrev-3749	760	2	newfound	newfound	VERB
inlawrev-3749	760	3	/	/	SYM
inlawrev-3749	760	4	owatonna	owatonna	PROPN
inlawrev-3749	760	5	,	,	PUNCT
inlawrev-3749	760	6	inc	inc	PROPN
inlawrev-3749	760	7	.	.	PROPN
inlawrev-3749	760	8	,	,	PUNCT
inlawrev-3749	760	9	520	520	NUM
inlawrev-3749	760	10	u.s	u.s	PROPN
inlawrev-3749	760	11	.	.	PROPN
inlawrev-3749	760	12	at	at	ADP
inlawrev-3749	760	13	590	590	NUM
inlawrev-3749	760	14	;	;	PUNCT
inlawrev-3749	760	15	see	see	VERB
inlawrev-3749	760	16	zelinsky	zelinsky	ADJ
inlawrev-3749	760	17	,	,	PUNCT
inlawrev-3749	760	18	tax	tax	NOUN
inlawrev-3749	760	19	benefits	benefit	NOUN
inlawrev-3749	760	20	,	,	PUNCT
inlawrev-3749	760	21	supra	supra	PROPN
inlawrev-3749	760	22	note	note	PROPN
inlawrev-3749	760	23	217	217	NUM
inlawrev-3749	760	24	,	,	PUNCT
inlawrev-3749	760	25	at	at	ADP
inlawrev-3749	760	26	387	387	NUM
inlawrev-3749	760	27	.	.	PROPN
inlawrev-3749	760	28	224	224	NUM
inlawrev-3749	760	29	.	.	PUNCT
inlawrev-3749	761	1	zelinsky	zelinsky	ADJ
inlawrev-3749	761	2	,	,	PUNCT
inlawrev-3749	761	3	tax	tax	NOUN
inlawrev-3749	761	4	benefits	benefit	NOUN
inlawrev-3749	761	5	,	,	PUNCT
inlawrev-3749	761	6	supra	supra	PROPN
inlawrev-3749	761	7	note	note	PROPN
inlawrev-3749	761	8	217	217	NUM
inlawrev-3749	761	9	,	,	PUNCT
inlawrev-3749	761	10	at	at	ADP
inlawrev-3749	761	11	387	387	NUM
inlawrev-3749	761	12	.	.	NOUN
inlawrev-3749	761	13	225	225	NUM
inlawrev-3749	761	14	.	.	PUNCT
inlawrev-3749	762	1	camps	camp	NOUN
inlawrev-3749	762	2	newfound	newfound	VERB
inlawrev-3749	762	3	/	/	SYM
inlawrev-3749	762	4	owatonna	owatonna	PROPN
inlawrev-3749	762	5	,	,	PUNCT
inlawrev-3749	762	6	inc	inc	PROPN
inlawrev-3749	762	7	.	.	PROPN
inlawrev-3749	762	8	,	,	PUNCT
inlawrev-3749	762	9	520	520	NUM
inlawrev-3749	762	10	u.s	u.s	PROPN
inlawrev-3749	762	11	.	.	PROPN
inlawrev-3749	762	12	at	at	ADP
inlawrev-3749	762	13	589	589	NUM
inlawrev-3749	762	14	n.22	n.22	NOUN
inlawrev-3749	762	15	.	.	PROPN
inlawrev-3749	763	1	202	202	NUM
inlawrev-3749	763	2	indiana	indiana	PROPN
inlawrev-3749	763	3	law	law	PROPN
inlawrev-3749	763	4	review	review	NOUN
inlawrev-3749	763	5	[	[	X
inlawrev-3749	763	6	vol	vol	NOUN
inlawrev-3749	763	7	.	.	PUNCT
inlawrev-3749	764	1	39:177	39:177	NUM
inlawrev-3749	764	2	equivalent	equivalent	NOUN
inlawrev-3749	764	3	to	to	ADP
inlawrev-3749	764	4	tax	tax	NOUN
inlawrev-3749	764	5	benefits	benefit	NOUN
inlawrev-3749	764	6	—	—	PUNCT
inlawrev-3749	764	7	an	an	DET
inlawrev-3749	764	8	explanation	explanation	NOUN
inlawrev-3749	764	9	that	that	PRON
inlawrev-3749	764	10	the	the	DET
inlawrev-3749	764	11	court	court	NOUN
inlawrev-3749	764	12	did	do	AUX
inlawrev-3749	764	13	not	not	PART
inlawrev-3749	764	14	provide	provide	VERB
inlawrev-3749	764	15	;	;	PUNCT
inlawrev-3749	764	16	at	at	ADP
inlawrev-3749	764	17	worst	bad	ADJ
inlawrev-3749	764	18	,	,	PUNCT
inlawrev-3749	764	19	this	this	DET
inlawrev-3749	764	20	observation	observation	NOUN
inlawrev-3749	764	21	contradicted	contradict	VERB
inlawrev-3749	764	22	the	the	DET
inlawrev-3749	764	23	court	court	NOUN
inlawrev-3749	764	24	's	's	PART
inlawrev-3749	764	25	simultaneous	simultaneous	ADJ
inlawrev-3749	764	26	,	,	PUNCT
inlawrev-3749	764	27	walz	walz	NOUN
inlawrev-3749	764	28	-	-	PUNCT
inlawrev-3749	764	29	based	base	VERB
inlawrev-3749	764	30	assertion	assertion	NOUN
inlawrev-3749	764	31	that	that	SCONJ
inlawrev-3749	764	32	tax	tax	NOUN
inlawrev-3749	764	33	benefits	benefit	NOUN
inlawrev-3749	764	34	and	and	CCONJ
inlawrev-3749	764	35	direct	direct	ADJ
inlawrev-3749	764	36	spending	spending	NOUN
inlawrev-3749	764	37	are	be	AUX
inlawrev-3749	764	38	different	different	ADJ
inlawrev-3749	764	39	.	.	PUNCT
inlawrev-3749	764	40	"	"	PUNCT
inlawrev-3749	765	1	226	226	NUM
inlawrev-3749	765	2	furthermore	furthermore	ADV
inlawrev-3749	765	3	,	,	PUNCT
inlawrev-3749	765	4	the	the	DET
inlawrev-3749	765	5	court	court	NOUN
inlawrev-3749	765	6	never	never	ADV
inlawrev-3749	765	7	articulated	articulate	VERB
inlawrev-3749	765	8	its	its	PRON
inlawrev-3749	765	9	rationale	rationale	NOUN
inlawrev-3749	765	10	for	for	ADP
inlawrev-3749	765	11	rejecting	reject	VERB
inlawrev-3749	765	12	the	the	DET
inlawrev-3749	765	13	town	town	NOUN
inlawrev-3749	765	14	's	's	PART
inlawrev-3749	765	15	claim.227	claim.227	PROPN
inlawrev-3749	765	16	it	it	PRON
inlawrev-3749	765	17	did	do	AUX
inlawrev-3749	765	18	,	,	PUNCT
inlawrev-3749	765	19	however	however	ADV
inlawrev-3749	765	20	,	,	PUNCT
inlawrev-3749	765	21	reiterate	reiterate	VERB
inlawrev-3749	765	22	its	its	PRON
inlawrev-3749	765	23	oft	oft	ADV
inlawrev-3749	765	24	-	-	PUNCT
inlawrev-3749	765	25	quoted	quote	VERB
inlawrev-3749	765	26	statement	statement	NOUN
inlawrev-3749	765	27	from	from	ADP
inlawrev-3749	765	28	west	west	PROPN
inlawrev-3749	765	29	lynn	lynn	PROPN
inlawrev-3749	765	30	creamery	creamery	NOUN
inlawrev-3749	765	31	that	that	SCONJ
inlawrev-3749	765	32	"	"	PUNCT
inlawrev-3749	765	33	[	[	X
inlawrev-3749	765	34	w]e	w]e	NOUN
inlawrev-3749	765	35	have	have	AUX
inlawrev-3749	765	36	'	'	AUX
inlawrev-3749	765	37	never	never	ADV
inlawrev-3749	765	38	squarely	squarely	ADV
inlawrev-3749	765	39	confronted	confront	VERB
inlawrev-3749	765	40	the	the	DET
inlawrev-3749	765	41	constitutionality	constitutionality	NOUN
inlawrev-3749	765	42	of	of	ADP
inlawrev-3749	765	43	subsidies	subsidy	NOUN
inlawrev-3749	765	44	,	,	PUNCT
inlawrev-3749	765	45	'	'	PUNCT
inlawrev-3749	765	46	and	and	CCONJ
inlawrev-3749	765	47	we	we	PRON
inlawrev-3749	765	48	need	need	AUX
inlawrev-3749	765	49	not	not	PART
inlawrev-3749	765	50	address	address	VERB
inlawrev-3749	765	51	these	these	DET
inlawrev-3749	765	52	questions	question	NOUN
inlawrev-3749	765	53	today	today	NOUN
inlawrev-3749	765	54	.	.	PUNCT
inlawrev-3749	765	55	"	"	PUNCT
inlawrev-3749	766	1	228	228	NUM
inlawrev-3749	766	2	the	the	DET
inlawrev-3749	766	3	camps	camp	NOUN
inlawrev-3749	766	4	newfound	newfound	VERB
inlawrev-3749	766	5	/	/	SYM
inlawrev-3749	766	6	owatonna	owatonna	PROPN
inlawrev-3749	766	7	decision	decision	NOUN
inlawrev-3749	766	8	is	be	AUX
inlawrev-3749	766	9	significant	significant	ADJ
inlawrev-3749	766	10	for	for	ADP
inlawrev-3749	766	11	another	another	DET
inlawrev-3749	766	12	reason	reason	NOUN
inlawrev-3749	766	13	:	:	PUNCT
inlawrev-3749	766	14	the	the	DET
inlawrev-3749	766	15	dissenting	dissent	VERB
inlawrev-3749	766	16	justices	justice	NOUN
inlawrev-3749	766	17	underscored	underscore	VERB
inlawrev-3749	766	18	the	the	DET
inlawrev-3749	766	19	problems	problem	NOUN
inlawrev-3749	766	20	of	of	ADP
inlawrev-3749	766	21	the	the	DET
inlawrev-3749	766	22	court	court	NOUN
inlawrev-3749	766	23	's	's	PART
inlawrev-3749	766	24	dormant	dormant	PROPN
inlawrev-3749	766	25	commerce	commerce	PROPN
inlawrev-3749	766	26	clause	clause	NOUN
inlawrev-3749	766	27	case	case	NOUN
inlawrev-3749	766	28	law.229	law.229	PROPN
inlawrev-3749	766	29	justice	justice	PROPN
inlawrev-3749	766	30	scalia	scalia	PROPN
inlawrev-3749	766	31	,	,	PUNCT
inlawrev-3749	766	32	also	also	ADV
inlawrev-3749	766	33	writing	write	VERB
inlawrev-3749	766	34	for	for	ADP
inlawrev-3749	766	35	chief	chief	ADJ
inlawrev-3749	766	36	justice	justice	NOUN
inlawrev-3749	766	37	rehnquist	rehnquist	NOUN
inlawrev-3749	766	38	and	and	CCONJ
inlawrev-3749	766	39	justices	justice	NOUN
inlawrev-3749	766	40	thomas	thomas	PROPN
inlawrev-3749	766	41	and	and	CCONJ
inlawrev-3749	766	42	ginsburg	ginsburg	PROPN
inlawrev-3749	766	43	,	,	PUNCT
inlawrev-3749	766	44	began	begin	VERB
inlawrev-3749	766	45	by	by	ADP
inlawrev-3749	766	46	noting	note	VERB
inlawrev-3749	766	47	:	:	PUNCT
inlawrev-3749	766	48	the	the	DET
inlawrev-3749	766	49	court	court	NOUN
inlawrev-3749	766	50	's	's	PART
inlawrev-3749	766	51	negative	negative	ADJ
inlawrev-3749	766	52	commerce	commerce	PROPN
inlawrev-3749	766	53	clause	clause	NOUN
inlawrev-3749	766	54	jurisprudence	jurisprudence	NOUN
inlawrev-3749	766	55	has	have	AUX
inlawrev-3749	766	56	drifted	drift	VERB
inlawrev-3749	766	57	far	far	ADV
inlawrev-3749	766	58	from	from	ADP
inlawrev-3749	766	59	its	its	PRON
inlawrev-3749	766	60	moorings	mooring	NOUN
inlawrev-3749	766	61	.	.	PUNCT
inlawrev-3749	766	62	.	.	PUNCT
inlawrev-3749	766	63	.	.	PUNCT
inlawrev-3749	766	64	.	.	PUNCT
inlawrev-3749	767	1	our	our	PRON
inlawrev-3749	767	2	cases	case	NOUN
inlawrev-3749	767	3	have	have	AUX
inlawrev-3749	767	4	struggled	struggle	VERB
inlawrev-3749	767	5	(	(	PUNCT
inlawrev-3749	767	6	to	to	PART
inlawrev-3749	767	7	put	put	VERB
inlawrev-3749	767	8	it	it	PRON
inlawrev-3749	767	9	nicely	nicely	ADV
inlawrev-3749	767	10	)	)	PUNCT
inlawrev-3749	767	11	to	to	PART
inlawrev-3749	767	12	develop	develop	VERB
inlawrev-3749	767	13	a	a	DET
inlawrev-3749	767	14	set	set	NOUN
inlawrev-3749	767	15	of	of	ADP
inlawrev-3749	767	16	rules	rule	NOUN
inlawrev-3749	767	17	by	by	ADP
inlawrev-3749	767	18	which	which	PRON
inlawrev-3749	767	19	we	we	PRON
inlawrev-3749	767	20	may	may	AUX
inlawrev-3749	767	21	preserve	preserve	VERB
inlawrev-3749	767	22	a	a	DET
inlawrev-3749	767	23	national	national	ADJ
inlawrev-3749	767	24	market	market	NOUN
inlawrev-3749	767	25	without	without	ADP
inlawrev-3749	767	26	needlessly	needlessly	ADV
inlawrev-3749	767	27	intruding	intrude	VERB
inlawrev-3749	767	28	upon	upon	SCONJ
inlawrev-3749	767	29	the	the	DET
inlawrev-3749	767	30	states	state	NOUN
inlawrev-3749	767	31	'	'	PART
inlawrev-3749	767	32	police	police	NOUN
inlawrev-3749	767	33	powers	power	NOUN
inlawrev-3749	767	34	,	,	PUNCT
inlawrev-3749	767	35	each	each	DET
inlawrev-3749	767	36	exercise	exercise	NOUN
inlawrev-3749	767	37	of	of	ADP
inlawrev-3749	767	38	which	which	PRON
inlawrev-3749	767	39	no	no	DET
inlawrev-3749	767	40	doubt	doubt	NOUN
inlawrev-3749	767	41	has	have	VERB
inlawrev-3749	767	42	some	some	DET
inlawrev-3749	767	43	effect	effect	NOUN
inlawrev-3749	767	44	on	on	ADP
inlawrev-3749	767	45	the	the	DET
inlawrev-3749	767	46	commerce	commerce	NOUN
inlawrev-3749	767	47	of	of	ADP
inlawrev-3749	767	48	the	the	DET
inlawrev-3749	767	49	nation	nation	NOUN
inlawrev-3749	767	50	.	.	PUNCT
inlawrev-3749	768	1	230	230	NUM
inlawrev-3749	768	2	even	even	ADV
inlawrev-3749	768	3	though	though	SCONJ
inlawrev-3749	768	4	justice	justice	PROPN
inlawrev-3749	768	5	scalia	scalia	PROPN
inlawrev-3749	768	6	declared	declare	VERB
inlawrev-3749	768	7	,	,	PUNCT
inlawrev-3749	768	8	just	just	ADV
inlawrev-3749	768	9	as	as	SCONJ
inlawrev-3749	768	10	he	he	PRON
inlawrev-3749	768	11	had	have	AUX
inlawrev-3749	768	12	done	do	VERB
inlawrev-3749	768	13	in	in	ADP
inlawrev-3749	768	14	new	new	ADJ
inlawrev-3749	768	15	energy	energy	PROPN
inlawrev-3749	768	16	co.	co.	PROPN
inlawrev-3749	768	17	of	of	ADP
inlawrev-3749	768	18	indiana	indiana	PROPN
inlawrev-3749	768	19	,	,	PUNCT
inlawrev-3749	768	20	that	that	SCONJ
inlawrev-3749	768	21	"	"	PUNCT
inlawrev-3749	768	22	direct	direct	ADJ
inlawrev-3749	768	23	subsidies	subsidy	NOUN
inlawrev-3749	768	24	to	to	ADP
inlawrev-3749	768	25	domestic	domestic	ADJ
inlawrev-3749	768	26	industry	industry	NOUN
inlawrev-3749	768	27	do	do	AUX
inlawrev-3749	768	28	not	not	PART
inlawrev-3749	768	29	run	run	VERB
inlawrev-3749	768	30	afoul	afoul	ADV
inlawrev-3749	768	31	of	of	ADP
inlawrev-3749	768	32	the	the	DET
inlawrev-3749	768	33	commerce	commerce	NOUN
inlawrev-3749	768	34	clause[,]"231	clause[,]"231	PROPN
inlawrev-3749	769	1	he	he	PRON
inlawrev-3749	769	2	equated	equate	VERB
inlawrev-3749	769	3	state	state	NOUN
inlawrev-3749	769	4	social	social	ADJ
inlawrev-3749	769	5	services	service	NOUN
inlawrev-3749	769	6	provided	provide	VERB
inlawrev-3749	769	7	only	only	ADV
inlawrev-3749	769	8	to	to	ADP
inlawrev-3749	769	9	residents	resident	NOUN
inlawrev-3749	769	10	to	to	PART
inlawrev-3749	769	11	tax	tax	NOUN
inlawrev-3749	769	12	exemptions	exemption	NOUN
inlawrev-3749	769	13	limited	limit	VERB
inlawrev-3749	769	14	to	to	ADP
inlawrev-3749	769	15	in	in	ADP
inlawrev-3749	769	16	-	-	PUNCT
inlawrev-3749	769	17	state	state	NOUN
inlawrev-3749	769	18	charities	charity	NOUN
inlawrev-3749	769	19	.	.	PUNCT
inlawrev-3749	770	1	232	232	NUM
inlawrev-3749	771	1	in	in	ADP
inlawrev-3749	771	2	justice	justice	PROPN
inlawrev-3749	771	3	scalia	scalia	PROPN
inlawrev-3749	771	4	'	'	PART
inlawrev-3749	771	5	s	s	PROPN
inlawrev-3749	771	6	view	view	NOUN
inlawrev-3749	771	7	:	:	PUNCT
inlawrev-3749	771	8	[	[	X
inlawrev-3749	771	9	t]he	t]he	X
inlawrev-3749	771	10	provision	provision	NOUN
inlawrev-3749	771	11	by	by	ADP
inlawrev-3749	771	12	a	a	DET
inlawrev-3749	771	13	state	state	NOUN
inlawrev-3749	771	14	of	of	ADP
inlawrev-3749	771	15	free	free	ADJ
inlawrev-3749	771	16	public	public	ADJ
inlawrev-3749	771	17	schooling	schooling	NOUN
inlawrev-3749	771	18	,	,	PUNCT
inlawrev-3749	771	19	public	public	ADJ
inlawrev-3749	771	20	assistance	assistance	NOUN
inlawrev-3749	771	21	,	,	PUNCT
inlawrev-3749	771	22	and	and	CCONJ
inlawrev-3749	771	23	other	other	ADJ
inlawrev-3749	771	24	forms	form	NOUN
inlawrev-3749	771	25	of	of	ADP
inlawrev-3749	771	26	social	social	ADJ
inlawrev-3749	771	27	welfare	welfare	NOUN
inlawrev-3749	771	28	to	to	ADP
inlawrev-3749	771	29	only	only	ADV
inlawrev-3749	771	30	(	(	PUNCT
inlawrev-3749	771	31	or	or	CCONJ
inlawrev-3749	771	32	principally	principally	ADV
inlawrev-3749	771	33	)	)	PUNCT
inlawrev-3749	771	34	its	its	PRON
inlawrev-3749	771	35	own	own	ADJ
inlawrev-3749	771	36	residents	resident	NOUN
inlawrev-3749	771	37	—	—	PUNCT
inlawrev-3749	771	38	whether	whether	SCONJ
inlawrev-3749	771	39	it	it	PRON
inlawrev-3749	771	40	be	be	AUX
inlawrev-3749	771	41	accomplished	accomplish	VERB
inlawrev-3749	771	42	directly	directly	ADV
inlawrev-3749	771	43	or	or	CCONJ
inlawrev-3749	771	44	by	by	ADP
inlawrev-3749	771	45	providing	provide	VERB
inlawrev-3749	771	46	tax	tax	NOUN
inlawrev-3749	771	47	exemptions	exemption	NOUN
inlawrev-3749	771	48	,	,	PUNCT
inlawrev-3749	771	49	cash	cash	NOUN
inlawrev-3749	771	50	,	,	PUNCT
inlawrev-3749	771	51	or	or	CCONJ
inlawrev-3749	771	52	otherproperty	otherproperty	NOUN
inlawrev-3749	771	53	to	to	ADP
inlawrev-3749	771	54	private	private	ADJ
inlawrev-3749	771	55	organizations	organization	NOUN
inlawrev-3749	771	56	that	that	PRON
inlawrev-3749	771	57	perform	perform	VERB
inlawrev-3749	771	58	the	the	DET
inlawrev-3749	771	59	work	work	NOUN
inlawrev-3749	771	60	for	for	ADP
inlawrev-3749	771	61	the	the	DET
inlawrev-3749	771	62	state	state	NOUN
inlawrev-3749	771	63	—	—	PUNCT
inlawrev-3749	771	64	implicates	implicate	VERB
inlawrev-3749	771	65	none	none	NOUN
inlawrev-3749	771	66	of	of	ADP
inlawrev-3749	771	67	the	the	DET
inlawrev-3749	771	68	concerns	concern	NOUN
inlawrev-3749	771	69	underlying	underlie	VERB
inlawrev-3749	771	70	our	our	PRON
inlawrev-3749	771	71	negative	negative	ADJ
inlawrev-3749	771	72	commerce	commerce	PROPN
inlawrev-3749	771	73	clause	clause	PROPN
inlawrev-3749	771	74	jurisprudence.233	jurisprudence.233	PROPN
inlawrev-3749	771	75	justice	justice	PROPN
inlawrev-3749	771	76	thomas	thomas	PROPN
inlawrev-3749	771	77	,	,	PUNCT
inlawrev-3749	771	78	writing	write	VERB
inlawrev-3749	771	79	for	for	ADP
inlawrev-3749	771	80	himselfand	himselfand	NOUN
inlawrev-3749	771	81	justice	justice	PROPN
inlawrev-3749	771	82	scalia	scalia	PROPN
inlawrev-3749	771	83	,	,	PUNCT
inlawrev-3749	771	84	declared	declare	VERB
inlawrev-3749	771	85	that	that	SCONJ
inlawrev-3749	771	86	maine	maine	NOUN
inlawrev-3749	771	87	's	's	PART
inlawrev-3749	771	88	tax	tax	NOUN
inlawrev-3749	771	89	exemption	exemption	NOUN
inlawrev-3749	771	90	for	for	ADP
inlawrev-3749	771	91	certain	certain	ADJ
inlawrev-3749	771	92	charities	charity	NOUN
inlawrev-3749	771	93	was	be	AUX
inlawrev-3749	771	94	"	"	PUNCT
inlawrev-3749	771	95	in	in	ADP
inlawrev-3749	771	96	truth	truth	NOUN
inlawrev-3749	771	97	,	,	PUNCT
inlawrev-3749	771	98	no	no	ADV
inlawrev-3749	771	99	different	different	ADJ
inlawrev-3749	771	100	than	than	ADP
inlawrev-3749	771	101	a	a	DET
inlawrev-3749	771	102	subsidy	subsidy	NOUN
inlawrev-3749	771	103	paid	pay	VERB
inlawrev-3749	771	104	out	out	ADP
inlawrev-3749	771	105	of	of	ADP
inlawrev-3749	771	106	the	the	DET
inlawrev-3749	771	107	state	state	NOUN
inlawrev-3749	771	108	's	's	PART
inlawrev-3749	771	109	general	general	ADJ
inlawrev-3749	771	110	revenues	revenue	NOUN
inlawrev-3749	771	111	.	.	PUNCT
inlawrev-3749	771	112	"	"	PUNCT
inlawrev-3749	772	1	234	234	NUM
inlawrev-3749	772	2	he	he	PRON
inlawrev-3749	772	3	explained	explain	VERB
inlawrev-3749	772	4	that	that	SCONJ
inlawrev-3749	772	5	he	he	PRON
inlawrev-3749	772	6	wrote	write	VERB
inlawrev-3749	772	7	separately	separately	ADV
inlawrev-3749	772	8	226	226	NUM
inlawrev-3749	772	9	.	.	PUNCT
inlawrev-3749	773	1	zelinsky	zelinsky	ADJ
inlawrev-3749	773	2	,	,	PUNCT
inlawrev-3749	773	3	tax	tax	NOUN
inlawrev-3749	773	4	benefits	benefit	NOUN
inlawrev-3749	773	5	,	,	PUNCT
inlawrev-3749	773	6	supra	supra	PROPN
inlawrev-3749	773	7	note	note	NOUN
inlawrev-3749	773	8	2	2	NUM
inlawrev-3749	773	9	1	1	NUM
inlawrev-3749	773	10	7	7	NUM
inlawrev-3749	773	11	,	,	PUNCT
inlawrev-3749	773	12	at	at	ADP
inlawrev-3749	773	13	387	387	NUM
inlawrev-3749	773	14	.	.	NOUN
inlawrev-3749	773	15	227	227	NUM
inlawrev-3749	773	16	.	.	PUNCT
inlawrev-3749	774	1	mat	mat	PROPN
inlawrev-3749	774	2	388	388	NUM
inlawrev-3749	774	3	.	.	PUNCT
inlawrev-3749	775	1	228	228	NUM
inlawrev-3749	775	2	.	.	PUNCT
inlawrev-3749	775	3	camps	camp	NOUN
inlawrev-3749	775	4	newfound	newfound	VERB
inlawrev-3749	775	5	/	/	SYM
inlawrev-3749	775	6	owatonna	owatonna	PROPN
inlawrev-3749	775	7	,	,	PUNCT
inlawrev-3749	775	8	inc	inc	PROPN
inlawrev-3749	775	9	.	.	PROPN
inlawrev-3749	775	10	,	,	PUNCT
inlawrev-3749	775	11	520	520	NUM
inlawrev-3749	775	12	u.s	u.s	PROPN
inlawrev-3749	775	13	.	.	PROPN
inlawrev-3749	775	14	at	at	ADP
inlawrev-3749	775	15	589	589	NUM
inlawrev-3749	775	16	(	(	PUNCT
inlawrev-3749	775	17	quoting	quote	VERB
inlawrev-3749	775	18	west	west	PROPN
inlawrev-3749	775	19	lynn	lynn	PROPN
inlawrev-3749	775	20	creamery	creamery	PROPN
inlawrev-3749	775	21	,	,	PUNCT
inlawrev-3749	775	22	inc	inc	PROPN
inlawrev-3749	775	23	.	.	PROPN
inlawrev-3749	775	24	v.	v.	PROPN
inlawrev-3749	775	25	healy	healy	PROPN
inlawrev-3749	775	26	,	,	PUNCT
inlawrev-3749	775	27	512	512	NUM
inlawrev-3749	775	28	u.s	u.s	PROPN
inlawrev-3749	775	29	.	.	PROPN
inlawrev-3749	775	30	186	186	NUM
inlawrev-3749	775	31	,	,	PUNCT
inlawrev-3749	775	32	199	199	NUM
inlawrev-3749	775	33	n.15	n.15	X
inlawrev-3749	775	34	(	(	PUNCT
inlawrev-3749	775	35	1994	1994	NUM
inlawrev-3749	775	36	)	)	PUNCT
inlawrev-3749	775	37	)	)	PUNCT
inlawrev-3749	775	38	.	.	PUNCT
inlawrev-3749	776	1	229	229	NUM
inlawrev-3749	776	2	.	.	PUNCT
inlawrev-3749	777	1	zelinsky	zelinsky	ADJ
inlawrev-3749	777	2	,	,	PUNCT
inlawrev-3749	777	3	restoring	restore	VERB
inlawrev-3749	777	4	politics	politic	NOUN
inlawrev-3749	777	5	to	to	ADP
inlawrev-3749	777	6	the	the	DET
inlawrev-3749	777	7	commerce	commerce	NOUN
inlawrev-3749	777	8	clause	clause	NOUN
inlawrev-3749	777	9	,	,	PUNCT
inlawrev-3749	777	10	supra	supra	PROPN
inlawrev-3749	777	11	note	note	NOUN
inlawrev-3749	777	12	135	135	NUM
inlawrev-3749	777	13	,	,	PUNCT
inlawrev-3749	777	14	at	at	ADP
inlawrev-3749	777	15	43	43	NUM
inlawrev-3749	777	16	.	.	PUNCT
inlawrev-3749	778	1	230	230	NUM
inlawrev-3749	778	2	.	.	PUNCT
inlawrev-3749	778	3	camps	camp	NOUN
inlawrev-3749	778	4	newfound	newfound	VERB
inlawrev-3749	778	5	/	/	SYM
inlawrev-3749	778	6	owatonna	owatonna	PROPN
inlawrev-3749	778	7	,	,	PUNCT
inlawrev-3749	778	8	inc	inc	PROPN
inlawrev-3749	778	9	.	.	PROPN
inlawrev-3749	778	10	,	,	PUNCT
inlawrev-3749	778	11	520	520	NUM
inlawrev-3749	778	12	u.s	u.s	PROPN
inlawrev-3749	778	13	.	.	PROPN
inlawrev-3749	778	14	at	at	ADP
inlawrev-3749	778	15	595	595	NUM
inlawrev-3749	778	16	-	-	SYM
inlawrev-3749	778	17	96	96	NUM
inlawrev-3749	778	18	(	(	PUNCT
inlawrev-3749	778	19	scalia	scalia	PROPN
inlawrev-3749	778	20	,	,	PUNCT
inlawrev-3749	778	21	j.	j.	PROPN
inlawrev-3749	778	22	,	,	PUNCT
inlawrev-3749	778	23	dissenting	dissent	VERB
inlawrev-3749	778	24	)	)	PUNCT
inlawrev-3749	778	25	.	.	PUNCT
inlawrev-3749	779	1	23	23	NUM
inlawrev-3749	779	2	1	1	NUM
inlawrev-3749	779	3	.	.	PUNCT
inlawrev-3749	780	1	i	i	PRON
inlawrev-3749	780	2	d.	d.	PROPN
inlawrev-3749	780	3	at	at	ADP
inlawrev-3749	780	4	597	597	NUM
inlawrev-3749	780	5	;	;	PUNCT
inlawrev-3749	780	6	see	see	VERB
inlawrev-3749	780	7	also	also	ADV
inlawrev-3749	780	8	new	new	ADJ
inlawrev-3749	780	9	energy	energy	PROPN
inlawrev-3749	780	10	co.	co.	PROPN
inlawrev-3749	780	11	ofind	ofind	NOUN
inlawrev-3749	780	12	.	.	PUNCT
inlawrev-3749	781	1	v.	v.	CCONJ
inlawrev-3749	781	2	limbach	limbach	ADV
inlawrev-3749	781	3	,	,	PUNCT
inlawrev-3749	781	4	486	486	NUM
inlawrev-3749	781	5	u.s	u.s	AUX
inlawrev-3749	781	6	.	.	PROPN
inlawrev-3749	781	7	269	269	NUM
inlawrev-3749	781	8	,	,	PUNCT
inlawrev-3749	781	9	278	278	NUM
inlawrev-3749	781	10	(	(	PUNCT
inlawrev-3749	781	11	1	1	NUM
inlawrev-3749	781	12	988	988	NUM
inlawrev-3749	781	13	)	)	PUNCT
inlawrev-3749	781	14	(	(	PUNCT
inlawrev-3749	781	15	noting	note	VERB
inlawrev-3749	781	16	direct	direct	ADJ
inlawrev-3749	781	17	subsidization	subsidization	NOUN
inlawrev-3749	781	18	of	of	ADP
inlawrev-3749	781	19	domestic	domestic	ADJ
inlawrev-3749	781	20	industry	industry	NOUN
inlawrev-3749	781	21	does	do	AUX
inlawrev-3749	781	22	not	not	PART
inlawrev-3749	781	23	ordinarily	ordinarily	ADV
inlawrev-3749	781	24	run	run	VERB
inlawrev-3749	781	25	afoul	afoul	ADV
inlawrev-3749	781	26	of	of	ADP
inlawrev-3749	781	27	the	the	DET
inlawrev-3749	781	28	negative	negative	ADJ
inlawrev-3749	781	29	commerce	commerce	PROPN
inlawrev-3749	781	30	clause	clause	NOUN
inlawrev-3749	781	31	)	)	PUNCT
inlawrev-3749	781	32	.	.	PUNCT
inlawrev-3749	782	1	232	232	X
inlawrev-3749	782	2	.	.	PUNCT
inlawrev-3749	783	1	camps	camp	NOUN
inlawrev-3749	783	2	newfound	newfound	VERB
inlawrev-3749	783	3	/	/	SYM
inlawrev-3749	783	4	owatonna	owatonna	PROPN
inlawrev-3749	783	5	,	,	PUNCT
inlawrev-3749	783	6	inc	inc	PROPN
inlawrev-3749	783	7	.	.	PROPN
inlawrev-3749	783	8	,	,	PUNCT
inlawrev-3749	783	9	520	520	NUM
inlawrev-3749	783	10	u.s	u.s	PROPN
inlawrev-3749	783	11	.	.	PROPN
inlawrev-3749	783	12	at	at	ADP
inlawrev-3749	783	13	605	605	NUM
inlawrev-3749	783	14	-	-	SYM
inlawrev-3749	783	15	06	06	NUM
inlawrev-3749	783	16	(	(	PUNCT
inlawrev-3749	783	17	scalia	scalia	PROPN
inlawrev-3749	783	18	,	,	PUNCT
inlawrev-3749	783	19	j.	j.	PROPN
inlawrev-3749	783	20	,	,	PUNCT
inlawrev-3749	783	21	dissenting	dissent	VERB
inlawrev-3749	783	22	)	)	PUNCT
inlawrev-3749	783	23	.	.	PUNCT
inlawrev-3749	784	1	233	233	NUM
inlawrev-3749	784	2	.	.	PUNCT
inlawrev-3749	785	1	i	i	PRON
inlawrev-3749	785	2	d.	d.	PROPN
inlawrev-3749	785	3	at	at	ADP
inlawrev-3749	785	4	607	607	NUM
inlawrev-3749	785	5	-	-	SYM
inlawrev-3749	785	6	08	08	NUM
inlawrev-3749	785	7	(	(	PUNCT
inlawrev-3749	785	8	emphasis	emphasis	NOUN
inlawrev-3749	785	9	added	add	VERB
inlawrev-3749	785	10	)	)	PUNCT
inlawrev-3749	785	11	.	.	PUNCT
inlawrev-3749	786	1	234	234	NUM
inlawrev-3749	786	2	.	.	PUNCT
inlawrev-3749	787	1	i	i	PRON
inlawrev-3749	787	2	d.	d.	PROPN
inlawrev-3749	787	3	at	at	ADP
inlawrev-3749	787	4	640	640	NUM
inlawrev-3749	787	5	(	(	PUNCT
inlawrev-3749	787	6	thomas	thomas	PROPN
inlawrev-3749	787	7	,	,	PUNCT
inlawrev-3749	787	8	j.	j.	PROPN
inlawrev-3749	787	9	,	,	PUNCT
inlawrev-3749	787	10	dissenting	dissent	VERB
inlawrev-3749	787	11	)	)	PUNCT
inlawrev-3749	787	12	.	.	PUNCT
inlawrev-3749	788	1	2005	2005	NUM
inlawrev-3749	788	2	]	]	PUNCT
inlawrev-3749	788	3	the	the	DET
inlawrev-3749	788	4	dormant	dormant	PROPN
inlawrev-3749	788	5	commerce	commerce	PROPN
inlawrev-3749	788	6	clause	clause	NOUN
inlawrev-3749	788	7	203	203	NUM
inlawrev-3749	788	8	because	because	SCONJ
inlawrev-3749	788	9	he	he	PRON
inlawrev-3749	788	10	believed	believe	VERB
inlawrev-3749	788	11	that	that	SCONJ
inlawrev-3749	788	12	the	the	DET
inlawrev-3749	788	13	court	court	NOUN
inlawrev-3749	788	14	's	's	PART
inlawrev-3749	788	15	expansion	expansion	NOUN
inlawrev-3749	788	16	ofthe	ofthe	VERB
inlawrev-3749	788	17	negative	negative	ADJ
inlawrev-3749	788	18	commerce	commerce	PROPN
inlawrev-3749	788	19	clause	clause	NOUN
inlawrev-3749	788	20	in	in	ADP
inlawrev-3749	788	21	camps	camp	NOUN
inlawrev-3749	788	22	newfound	newfound	VERB
inlawrev-3749	788	23	/	/	SYM
inlawrev-3749	788	24	owatonna	owatonna	PROPN
inlawrev-3749	788	25	was	be	AUX
inlawrev-3749	788	26	possible	possible	ADJ
inlawrev-3749	788	27	only	only	ADV
inlawrev-3749	788	28	because	because	SCONJ
inlawrev-3749	788	29	the	the	DET
inlawrev-3749	788	30	court	court	NOUN
inlawrev-3749	788	31	's	's	PART
inlawrev-3749	788	32	"	"	PUNCT
inlawrev-3749	788	33	negative	negative	ADJ
inlawrev-3749	788	34	commerce	commerce	NOUN
inlawrev-3749	788	35	clause	clause	NOUN
inlawrev-3749	788	36	jurisprudence	jurisprudence	NOUN
inlawrev-3749	788	37	.	.	PUNCT
inlawrev-3749	788	38	.	.	PUNCT
inlawrev-3749	789	1	.	.	PUNCT
inlawrev-3749	790	1	was	be	AUX
inlawrev-3749	790	2	already	already	ADV
inlawrev-3749	790	3	both	both	CCONJ
inlawrev-3749	790	4	overbroad	overbroad	NOUN
inlawrev-3749	790	5	and	and	CCONJ
inlawrev-3749	790	6	unnecessary	unnecessary	ADJ
inlawrev-3749	790	7	.	.	PUNCT
inlawrev-3749	790	8	.	.	PUNCT
inlawrev-3749	790	9	.	.	PUNCT
inlawrev-3749	790	10	.	.	PUNCT
inlawrev-3749	791	1	that	that	SCONJ
inlawrev-3749	791	2	the	the	DET
inlawrev-3749	791	3	expansion	expansion	NOUN
inlawrev-3749	791	4	effected	effect	VERB
inlawrev-3749	791	5	by	by	ADP
inlawrev-3749	791	6	today	today	NOUN
inlawrev-3749	791	7	's	's	PART
inlawrev-3749	791	8	decision	decision	NOUN
inlawrev-3749	791	9	finds	find	VERB
inlawrev-3749	791	10	some	some	DET
inlawrev-3749	791	11	support	support	NOUN
inlawrev-3749	791	12	in	in	ADP
inlawrev-3749	791	13	the	the	DET
inlawrev-3749	791	14	morass	morass	NOUN
inlawrev-3749	791	15	of	of	ADP
inlawrev-3749	791	16	our	our	PRON
inlawrev-3749	791	17	negative	negative	ADJ
inlawrev-3749	791	18	commerce	commerce	PROPN
inlawrev-3749	791	19	clause	clause	NOUN
inlawrev-3749	791	20	case	case	NOUN
inlawrev-3749	791	21	law	law	NOUN
inlawrev-3749	791	22	only	only	ADV
inlawrev-3749	791	23	serves	serve	VERB
inlawrev-3749	791	24	to	to	PART
inlawrev-3749	791	25	highlight	highlight	VERB
inlawrev-3749	791	26	the	the	DET
inlawrev-3749	791	27	need	need	NOUN
inlawrev-3749	791	28	to	to	PART
inlawrev-3749	791	29	abandon	abandon	VERB
inlawrev-3749	791	30	that	that	DET
inlawrev-3749	791	31	failed	fail	VERB
inlawrev-3749	791	32	jurisprudence	jurisprudence	NOUN
inlawrev-3749	791	33	.	.	PUNCT
inlawrev-3749	791	34	.	.	PUNCT
inlawrev-3749	791	35	.	.	PUNCT
inlawrev-3749	791	36	.	.	PUNCT
inlawrev-3749	792	1	"	"	PUNCT
inlawrev-3749	793	1	235	235	NUM
inlawrev-3749	793	2	significantly	significantly	ADV
inlawrev-3749	793	3	,	,	PUNCT
inlawrev-3749	793	4	not	not	PART
inlawrev-3749	793	5	only	only	ADV
inlawrev-3749	793	6	were	be	AUX
inlawrev-3749	793	7	justice	justice	PROPN
inlawrev-3749	793	8	scalia	scalia	PROPN
inlawrev-3749	793	9	and	and	CCONJ
inlawrev-3749	793	10	justice	justice	PROPN
inlawrev-3749	793	11	thomas	thomas	PROPN
inlawrev-3749	793	12	asserting	assert	VERB
inlawrev-3749	793	13	the	the	DET
inlawrev-3749	793	14	similarities	similarity	NOUN
inlawrev-3749	793	15	between	between	ADP
inlawrev-3749	793	16	a	a	DET
inlawrev-3749	793	17	tax	tax	NOUN
inlawrev-3749	793	18	exemption	exemption	NOUN
inlawrev-3749	793	19	and	and	CCONJ
inlawrev-3749	793	20	a	a	DET
inlawrev-3749	793	21	subsidy	subsidy	NOUN
inlawrev-3749	793	22	,	,	PUNCT
inlawrev-3749	793	23	they	they	PRON
inlawrev-3749	793	24	were	be	AUX
inlawrev-3749	793	25	also	also	ADV
inlawrev-3749	793	26	advocating	advocate	VERB
inlawrev-3749	793	27	abandoning	abandon	VERB
inlawrev-3749	793	28	the	the	DET
inlawrev-3749	793	29	dormant	dormant	PROPN
inlawrev-3749	793	30	commerce	commerce	PROPN
inlawrev-3749	793	31	clause	clause	NOUN
inlawrev-3749	793	32	jurisprudence	jurisprudence	NOUN
inlawrev-3749	793	33	altogether	altogether	ADV
inlawrev-3749	793	34	.	.	PUNCT
inlawrev-3749	794	1	professor	professor	NOUN
inlawrev-3749	794	2	zelinsky	zelinsky	PROPN
inlawrev-3749	794	3	notes	note	VERB
inlawrev-3749	794	4	that	that	SCONJ
inlawrev-3749	794	5	the	the	DET
inlawrev-3749	794	6	justices	justice	NOUN
inlawrev-3749	794	7	'	'	PART
inlawrev-3749	794	8	desire	desire	NOUN
inlawrev-3749	794	9	to	to	PART
inlawrev-3749	794	10	abandon	abandon	VERB
inlawrev-3749	794	11	the	the	DET
inlawrev-3749	794	12	dormant	dormant	PROPN
inlawrev-3749	794	13	commerce	commerce	PROPN
inlawrev-3749	794	14	clause	clause	NOUN
inlawrev-3749	794	15	may	may	AUX
inlawrev-3749	794	16	explain	explain	VERB
inlawrev-3749	794	17	why	why	SCONJ
inlawrev-3749	794	18	they	they	PRON
inlawrev-3749	794	19	cling	cling	VERB
inlawrev-3749	794	20	to	to	ADP
inlawrev-3749	794	21	the	the	DET
inlawrev-3749	794	22	tax	tax	NOUN
inlawrev-3749	794	23	/	/	SYM
inlawrev-3749	794	24	subsidy	subsidy	NOUN
inlawrev-3749	794	25	distinction	distinction	NOUN
inlawrev-3749	794	26	despite	despite	SCONJ
inlawrev-3749	794	27	its	its	PRON
inlawrev-3749	794	28	logical	logical	ADJ
inlawrev-3749	794	29	flaws	flaw	NOUN
inlawrev-3749	794	30	:	:	PUNCT
inlawrev-3749	794	31	if	if	SCONJ
inlawrev-3749	794	32	they	they	PRON
inlawrev-3749	794	33	can	can	AUX
inlawrev-3749	794	34	not	not	PART
inlawrev-3749	794	35	convince	convince	VERB
inlawrev-3749	794	36	their	their	PRON
inlawrev-3749	794	37	colleagues	colleague	NOUN
inlawrev-3749	794	38	to	to	PART
inlawrev-3749	794	39	abandon	abandon	VERB
inlawrev-3749	794	40	the	the	DET
inlawrev-3749	794	41	dormant	dormant	PROPN
inlawrev-3749	794	42	commerce	commerce	PROPN
inlawrev-3749	794	43	clause	clause	NOUN
inlawrev-3749	794	44	,	,	PUNCT
inlawrev-3749	794	45	then	then	ADV
inlawrev-3749	794	46	it	it	PRON
inlawrev-3749	794	47	tactically	tactically	ADV
inlawrev-3749	794	48	makes	make	VERB
inlawrev-3749	794	49	sense	sense	NOUN
inlawrev-3749	794	50	to	to	PART
inlawrev-3749	794	51	cabin	cabin	VERB
inlawrev-3749	794	52	that	that	DET
inlawrev-3749	794	53	clause	clause	NOUN
inlawrev-3749	794	54	as	as	ADV
inlawrev-3749	794	55	much	much	ADV
inlawrev-3749	794	56	as	as	ADP
inlawrev-3749	794	57	possible	possible	ADJ
inlawrev-3749	794	58	.	.	PUNCT
inlawrev-3749	795	1	236	236	NUM
inlawrev-3749	795	2	west	west	PROPN
inlawrev-3749	795	3	lynn	lynn	PROPN
inlawrev-3749	795	4	creamery	creamery	PROPN
inlawrev-3749	795	5	,	,	PUNCT
inlawrev-3749	795	6	inc	inc	PROPN
inlawrev-3749	795	7	.	.	PROPN
inlawrev-3749	795	8	v.	v.	ADP
inlawrev-3749	795	9	healy	healy	PROPN
inlawrev-3749	795	10	231	231	NUM
inlawrev-3749	795	11	has	have	AUX
inlawrev-3749	795	12	been	be	AUX
inlawrev-3749	795	13	the	the	DET
inlawrev-3749	795	14	most	most	ADV
inlawrev-3749	795	15	recent	recent	ADJ
inlawrev-3749	795	16	subsidy	subsidy	NOUN
inlawrev-3749	795	17	case	case	NOUN
inlawrev-3749	795	18	heard	hear	VERB
inlawrev-3749	795	19	by	by	ADP
inlawrev-3749	795	20	the	the	DET
inlawrev-3749	795	21	court	court	NOUN
inlawrev-3749	795	22	.	.	PUNCT
inlawrev-3749	796	1	it	it	PRON
inlawrev-3749	796	2	involved	involve	VERB
inlawrev-3749	796	3	a	a	DET
inlawrev-3749	796	4	massachusetts	massachusetts	PROPN
inlawrev-3749	796	5	pricing	pricing	NOUN
inlawrev-3749	796	6	order	order	NOUN
inlawrev-3749	796	7	that	that	PRON
inlawrev-3749	796	8	imposed	impose	VERB
inlawrev-3749	796	9	an	an	DET
inlawrev-3749	796	10	assessment	assessment	NOUN
inlawrev-3749	796	11	on	on	ADP
inlawrev-3749	796	12	the	the	DET
inlawrev-3749	796	13	sale	sale	NOUN
inlawrev-3749	796	14	of	of	ADP
inlawrev-3749	796	15	all	all	DET
inlawrev-3749	796	16	fluid	fluid	ADJ
inlawrev-3749	796	17	milk	milk	NOUN
inlawrev-3749	796	18	by	by	ADP
inlawrev-3749	796	19	dealers	dealer	NOUN
inlawrev-3749	796	20	to	to	ADP
inlawrev-3749	796	21	massachusetts	massachusetts	PROPN
inlawrev-3749	796	22	retailers	retailer	NOUN
inlawrev-3749	796	23	.	.	PUNCT
inlawrev-3749	797	1	these	these	DET
inlawrev-3749	797	2	payments	payment	NOUN
inlawrev-3749	797	3	were	be	AUX
inlawrev-3749	797	4	placed	place	VERB
inlawrev-3749	797	5	into	into	ADP
inlawrev-3749	797	6	a	a	DET
inlawrev-3749	797	7	fund	fund	NOUN
inlawrev-3749	797	8	that	that	PRON
inlawrev-3749	797	9	was	be	AUX
inlawrev-3749	797	10	distributed	distribute	VERB
inlawrev-3749	797	11	solely	solely	ADV
inlawrev-3749	797	12	to	to	ADP
inlawrev-3749	797	13	massachusetts	massachusetts	PROPN
inlawrev-3749	797	14	dairy	dairy	NOUN
inlawrev-3749	797	15	farmers	farmer	NOUN
inlawrev-3749	797	16	;	;	PUNCT
inlawrev-3749	797	17	however	however	ADV
inlawrev-3749	797	18	,	,	PUNCT
inlawrev-3749	797	19	two	two	NUM
inlawrev-3749	797	20	-	-	PUNCT
inlawrev-3749	797	21	thirds	third	NOUN
inlawrev-3749	797	22	ofthe	ofthe	NOUN
inlawrev-3749	797	23	milk	milk	NOUN
inlawrev-3749	797	24	was	be	AUX
inlawrev-3749	797	25	produced	produce	VERB
inlawrev-3749	797	26	outof	outof	PROPN
inlawrev-3749	797	27	-	-	PUNCT
inlawrev-3749	797	28	state	state	NOUN
inlawrev-3749	797	29	.	.	PUNCT
inlawrev-3749	798	1	even	even	ADV
inlawrev-3749	798	2	though	though	SCONJ
inlawrev-3749	798	3	the	the	DET
inlawrev-3749	798	4	subsidy	subsidy	NOUN
inlawrev-3749	798	5	was	be	AUX
inlawrev-3749	798	6	struck	strike	VERB
inlawrev-3749	798	7	down	down	ADP
inlawrev-3749	798	8	,	,	PUNCT
inlawrev-3749	798	9	it	it	PRON
inlawrev-3749	798	10	was	be	AUX
inlawrev-3749	798	11	invalidated	invalidated	ADJ
inlawrev-3749	798	12	"	"	PUNCT
inlawrev-3749	798	13	on	on	ADP
inlawrev-3749	798	14	very	very	ADV
inlawrev-3749	798	15	narrow	narrow	ADJ
inlawrev-3749	798	16	grounds	ground	NOUN
inlawrev-3749	798	17	.	.	PUNCT
inlawrev-3749	798	18	"	"	PUNCT
inlawrev-3749	799	1	238	238	NUM
inlawrev-3749	799	2	the	the	DET
inlawrev-3749	799	3	court	court	NOUN
inlawrev-3749	799	4	noted	note	VERB
inlawrev-3749	799	5	that	that	SCONJ
inlawrev-3749	799	6	a	a	DET
inlawrev-3749	799	7	pure	pure	ADJ
inlawrev-3749	799	8	subsidy	subsidy	NOUN
inlawrev-3749	799	9	funded	fund	VERB
inlawrev-3749	799	10	from	from	ADP
inlawrev-3749	799	11	general	general	ADJ
inlawrev-3749	799	12	revenues	revenue	NOUN
inlawrev-3749	799	13	ordinarily	ordinarily	ADV
inlawrev-3749	799	14	imposes	impose	VERB
inlawrev-3749	799	15	no	no	DET
inlawrev-3749	799	16	burden	burden	NOUN
inlawrev-3749	799	17	on	on	ADP
inlawrev-3749	799	18	interstate	interstate	ADJ
inlawrev-3749	799	19	commerce	commerce	NOUN
inlawrev-3749	799	20	,	,	PUNCT
inlawrev-3749	799	21	but	but	CCONJ
inlawrev-3749	799	22	merely	merely	ADV
inlawrev-3749	799	23	assists	assist	VERB
inlawrev-3749	799	24	local	local	ADJ
inlawrev-3749	799	25	business	business	NOUN
inlawrev-3749	799	26	.	.	PUNCT
inlawrev-3749	800	1	239	239	NUM
inlawrev-3749	800	2	the	the	DET
inlawrev-3749	800	3	massachusetts	massachusetts	PROPN
inlawrev-3749	800	4	pricing	pricing	NOUN
inlawrev-3749	800	5	order	order	NOUN
inlawrev-3749	800	6	,	,	PUNCT
inlawrev-3749	800	7	however	however	ADV
inlawrev-3749	800	8	,	,	PUNCT
inlawrev-3749	800	9	was	be	AUX
inlawrev-3749	800	10	funded	fund	VERB
inlawrev-3749	800	11	principally	principally	ADV
inlawrev-3749	800	12	from	from	ADP
inlawrev-3749	800	13	taxes	taxis	NOUN
inlawrev-3749	800	14	on	on	ADP
inlawrev-3749	800	15	the	the	DET
inlawrev-3749	800	16	sale	sale	NOUN
inlawrev-3749	800	17	ofmilk	ofmilk	NOUN
inlawrev-3749	800	18	produced	produce	VERB
inlawrev-3749	800	19	in	in	ADP
inlawrev-3749	800	20	other	other	ADJ
inlawrev-3749	800	21	states	state	NOUN
inlawrev-3749	800	22	.	.	PUNCT
inlawrev-3749	801	1	240	240	NUM
inlawrev-3749	801	2	the	the	DET
inlawrev-3749	801	3	court	court	NOUN
inlawrev-3749	801	4	explained	explain	VERB
inlawrev-3749	801	5	that	that	SCONJ
inlawrev-3749	801	6	by	by	ADP
inlawrev-3749	801	7	funding	fund	VERB
inlawrev-3749	801	8	the	the	DET
inlawrev-3749	801	9	subsidy	subsidy	NOUN
inlawrev-3749	801	10	in	in	ADP
inlawrev-3749	801	11	that	that	DET
inlawrev-3749	801	12	manner	manner	NOUN
inlawrev-3749	801	13	,	,	PUNCT
inlawrev-3749	801	14	the	the	DET
inlawrev-3749	801	15	state	state	NOUN
inlawrev-3749	801	16	"	"	PUNCT
inlawrev-3749	801	17	not	not	PART
inlawrev-3749	801	18	only	only	ADV
inlawrev-3749	801	19	assisted	assist	VERB
inlawrev-3749	801	20	]	]	PUNCT
inlawrev-3749	801	21	local	local	ADJ
inlawrev-3749	801	22	farmers	farmer	NOUN
inlawrev-3749	801	23	,	,	PUNCT
inlawrev-3749	801	24	but	but	CCONJ
inlawrev-3749	801	25	burden[ed	burden[ed	PROPN
inlawrev-3749	801	26	]	]	X
inlawrev-3749	801	27	interstate	interstate	PROPN
inlawrev-3749	801	28	commerce	commerce	PROPN
inlawrev-3749	801	29	.	.	PUNCT
inlawrev-3749	802	1	the	the	DET
inlawrev-3749	802	2	pricing	pricing	NOUN
inlawrev-3749	802	3	order	order	NOUN
inlawrev-3749	802	4	thus	thus	ADV
inlawrev-3749	802	5	violate[d	violate[d	PROPN
inlawrev-3749	802	6	]	]	PUNCT
inlawrev-3749	802	7	the	the	DET
inlawrev-3749	802	8	cardinal	cardinal	ADJ
inlawrev-3749	802	9	principle	principle	NOUN
inlawrev-3749	802	10	that	that	SCONJ
inlawrev-3749	802	11	a	a	DET
inlawrev-3749	802	12	state	state	NOUN
inlawrev-3749	802	13	may	may	AUX
inlawrev-3749	802	14	not	not	PART
inlawrev-3749	802	15	'	'	PUNCT
inlawrev-3749	802	16	benefit	benefit	VERB
inlawrev-3749	802	17	in	in	ADP
inlawrev-3749	802	18	-	-	PUNCT
inlawrev-3749	802	19	state	state	NOUN
inlawrev-3749	802	20	economic	economic	ADJ
inlawrev-3749	802	21	interests	interest	NOUN
inlawrev-3749	802	22	by	by	ADP
inlawrev-3749	802	23	burdening	burden	VERB
inlawrev-3749	802	24	out	out	ADP
inlawrev-3749	802	25	-	-	PUNCT
inlawrev-3749	802	26	of	of	ADP
inlawrev-3749	802	27	-	-	PUNCT
inlawrev-3749	802	28	state	state	NOUN
inlawrev-3749	802	29	competitors	competitor	NOUN
inlawrev-3749	802	30	.	.	PUNCT
inlawrev-3749	802	31	"	"	PUNCT
inlawrev-3749	803	1	241	241	NUM
inlawrev-3749	803	2	even	even	ADV
inlawrev-3749	803	3	though	though	SCONJ
inlawrev-3749	803	4	justice	justice	PROPN
inlawrev-3749	803	5	scalia	scalia	PROPN
inlawrev-3749	803	6	,	,	PUNCT
inlawrev-3749	803	7	joined	join	VERB
inlawrev-3749	803	8	by	by	ADP
inlawrev-3749	803	9	justice	justice	PROPN
inlawrev-3749	803	10	thomas	thomas	PROPN
inlawrev-3749	803	11	,	,	PUNCT
inlawrev-3749	803	12	concurred	concur	VERB
inlawrev-3749	803	13	in	in	ADP
inlawrev-3749	803	14	the	the	DET
inlawrev-3749	803	15	judgment	judgment	NOUN
inlawrev-3749	803	16	,	,	PUNCT
inlawrev-3749	803	17	he	he	PRON
inlawrev-3749	803	18	rejected	reject	VERB
inlawrev-3749	803	19	a	a	DET
inlawrev-3749	803	20	distinction	distinction	NOUN
inlawrev-3749	803	21	between	between	ADP
inlawrev-3749	803	22	subsidies	subsidy	NOUN
inlawrev-3749	803	23	and	and	CCONJ
inlawrev-3749	803	24	tax	tax	NOUN
inlawrev-3749	803	25	exemptions	exemption	NOUN
inlawrev-3749	803	26	,	,	PUNCT
inlawrev-3749	803	27	concluding	conclude	VERB
inlawrev-3749	803	28	that	that	SCONJ
inlawrev-3749	803	29	subsidies	subsidy	NOUN
inlawrev-3749	803	30	,	,	PUNCT
inlawrev-3749	803	31	whether	whether	SCONJ
inlawrev-3749	803	32	in	in	ADP
inlawrev-3749	803	33	the	the	DET
inlawrev-3749	803	34	"	"	PUNCT
inlawrev-3749	803	35	form	form	NOUN
inlawrev-3749	803	36	of	of	ADP
inlawrev-3749	803	37	cash	cash	NOUN
inlawrev-3749	803	38	"	"	PUNCT
inlawrev-3749	803	39	or	or	CCONJ
inlawrev-3749	803	40	"	"	PUNCT
inlawrev-3749	803	41	tax	tax	NOUN
inlawrev-3749	803	42	forgiveness	forgiveness	NOUN
inlawrev-3749	803	43	"	"	PUNCT
inlawrev-3749	803	44	ultimately	ultimately	ADV
inlawrev-3749	803	45	"	"	PUNCT
inlawrev-3749	803	46	come	come	VERB
inlawrev-3749	803	47	[	[	X
inlawrev-3749	803	48	]	]	X
inlawrev-3749	803	49	to	to	ADP
inlawrev-3749	803	50	the	the	DET
inlawrev-3749	803	51	same	same	ADJ
inlawrev-3749	803	52	thing	thing	NOUN
inlawrev-3749	803	53	.	.	PUNCT
inlawrev-3749	803	54	"	"	PUNCT
inlawrev-3749	804	1	242	242	NUM
inlawrev-3749	804	2	chiefjustice	chiefjustice	NOUN
inlawrev-3749	804	3	rehnquist	rehnquist	NOUN
inlawrev-3749	804	4	,	,	PUNCT
inlawrev-3749	804	5	as	as	SCONJ
inlawrev-3749	804	6	did	do	VERB
inlawrev-3749	804	7	justice	justice	PROPN
inlawrev-3749	804	8	scalia	scalia	PROPN
inlawrev-3749	804	9	,	,	PUNCT
inlawrev-3749	804	10	rejected	reject	VERB
inlawrev-3749	804	11	the	the	DET
inlawrev-3749	804	12	majority	majority	NOUN
inlawrev-3749	804	13	's	's	PART
inlawrev-3749	804	14	argument	argument	NOUN
inlawrev-3749	804	15	that	that	SCONJ
inlawrev-3749	804	16	by	by	ADP
inlawrev-3749	804	17	coupling	couple	VERB
inlawrev-3749	804	18	the	the	DET
inlawrev-3749	804	19	tax	tax	NOUN
inlawrev-3749	804	20	with	with	ADP
inlawrev-3749	804	21	the	the	DET
inlawrev-3749	804	22	subsidy	subsidy	NOUN
inlawrev-3749	804	23	,	,	PUNCT
inlawrev-3749	804	24	those	those	PRON
inlawrev-3749	804	25	who	who	PRON
inlawrev-3749	804	26	would	would	AUX
inlawrev-3749	804	27	have	have	AUX
inlawrev-3749	804	28	otherwise	otherwise	ADV
inlawrev-3749	804	29	lobbied	lobby	VERB
inlawrev-3749	804	30	against	against	ADP
inlawrev-3749	804	31	the	the	DET
inlawrev-3749	804	32	tax	tax	NOUN
inlawrev-3749	804	33	were	be	AUX
inlawrev-3749	804	34	instead	instead	ADV
inlawrev-3749	804	35	"	"	PUNCT
inlawrev-3749	804	36	mollified	mollify	VERB
inlawrev-3749	804	37	by	by	ADP
inlawrev-3749	804	38	the	the	DET
inlawrev-3749	804	39	subsidy	subsidy	NOUN
inlawrev-3749	804	40	.	.	PUNCT
inlawrev-3749	804	41	"	"	PUNCT
inlawrev-3749	805	1	243	243	NUM
inlawrev-3749	805	2	the	the	DET
inlawrev-3749	805	3	chief	chief	ADJ
inlawrev-3749	805	4	justice	justice	NOUN
inlawrev-3749	805	5	dissented	dissent	VERB
inlawrev-3749	805	6	,	,	PUNCT
inlawrev-3749	805	7	arguing	argue	VERB
inlawrev-3749	805	8	that	that	SCONJ
inlawrev-3749	805	9	the	the	DET
inlawrev-3749	805	10	tax	tax	NOUN
inlawrev-3749	805	11	and	and	CCONJ
inlawrev-3749	805	12	the	the	DET
inlawrev-3749	805	13	235	235	NUM
inlawrev-3749	805	14	.	.	PUNCT
inlawrev-3749	806	1	i	i	PRON
inlawrev-3749	806	2	d.	d.	PROPN
inlawrev-3749	806	3	at	at	ADP
inlawrev-3749	806	4	610	610	NUM
inlawrev-3749	806	5	.	.	PUNCT
inlawrev-3749	806	6	236	236	NUM
inlawrev-3749	806	7	.	.	PUNCT
inlawrev-3749	807	1	zelinsky	zelinsky	ADJ
inlawrev-3749	807	2	,	,	PUNCT
inlawrev-3749	807	3	restoring	restore	VERB
inlawrev-3749	807	4	politics	politic	NOUN
inlawrev-3749	807	5	to	to	ADP
inlawrev-3749	807	6	the	the	DET
inlawrev-3749	807	7	commerce	commerce	NOUN
inlawrev-3749	807	8	clause	clause	NOUN
inlawrev-3749	807	9	,	,	PUNCT
inlawrev-3749	807	10	supra	supra	PROPN
inlawrev-3749	807	11	note	note	NOUN
inlawrev-3749	807	12	135	135	NUM
inlawrev-3749	807	13	,	,	PUNCT
inlawrev-3749	807	14	at	at	ADP
inlawrev-3749	807	15	46	46	NUM
inlawrev-3749	807	16	.	.	PUNCT
inlawrev-3749	807	17	237	237	NUM
inlawrev-3749	807	18	.	.	X
inlawrev-3749	808	1	512	512	NUM
inlawrev-3749	808	2	u.s	u.s	PROPN
inlawrev-3749	808	3	.	.	PROPN
inlawrev-3749	808	4	186(1994	186(1994	NUM
inlawrev-3749	808	5	)	)	PUNCT
inlawrev-3749	808	6	.	.	PUNCT
inlawrev-3749	809	1	238	238	NUM
inlawrev-3749	809	2	.	.	PUNCT
inlawrev-3749	810	1	petrov	petrov	PROPN
inlawrev-3749	810	2	,	,	PUNCT
inlawrev-3749	810	3	supra	supra	PROPN
inlawrev-3749	810	4	note	note	NOUN
inlawrev-3749	810	5	20	20	NUM
inlawrev-3749	810	6	,	,	PUNCT
inlawrev-3749	810	7	at	at	ADP
inlawrev-3749	810	8	99	99	NUM
inlawrev-3749	810	9	;	;	PUNCT
inlawrev-3749	810	10	see	see	VERB
inlawrev-3749	810	11	also	also	ADV
inlawrev-3749	810	12	west	west	PROPN
inlawrev-3749	810	13	lynn	lynn	PROPN
inlawrev-3749	810	14	creamery	creamery	PROPN
inlawrev-3749	810	15	,	,	PUNCT
inlawrev-3749	810	16	inc	inc	PROPN
inlawrev-3749	810	17	.	.	PROPN
inlawrev-3749	810	18	,	,	PUNCT
inlawrev-3749	810	19	512	512	NUM
inlawrev-3749	810	20	u.s	u.s	PROPN
inlawrev-3749	810	21	.	.	PROPN
inlawrev-3749	810	22	at	at	ADP
inlawrev-3749	810	23	199	199	NUM
inlawrev-3749	810	24	.	.	PUNCT
inlawrev-3749	811	1	239	239	NUM
inlawrev-3749	811	2	.	.	PUNCT
inlawrev-3749	812	1	west	west	PROPN
inlawrev-3749	812	2	lynn	lynn	PROPN
inlawrev-3749	812	3	creamery	creamery	PROPN
inlawrev-3749	812	4	,	,	PUNCT
inlawrev-3749	812	5	inc	inc	PROPN
inlawrev-3749	812	6	.	.	PROPN
inlawrev-3749	812	7	,	,	PUNCT
inlawrev-3749	812	8	512	512	NUM
inlawrev-3749	812	9	u.s	u.s	PROPN
inlawrev-3749	812	10	.	.	PROPN
inlawrev-3749	812	11	at	at	ADP
inlawrev-3749	812	12	199	199	NUM
inlawrev-3749	812	13	.	.	PUNCT
inlawrev-3749	812	14	240	240	NUM
inlawrev-3749	812	15	.	.	PUNCT
inlawrev-3749	813	1	i	i	PRON
inlawrev-3749	813	2	d.	d.	PROPN
inlawrev-3749	813	3	241	241	NUM
inlawrev-3749	813	4	.	.	PUNCT
inlawrev-3749	814	1	i	i	PRON
inlawrev-3749	814	2	d.	d.	PROPN
inlawrev-3749	814	3	(	(	PUNCT
inlawrev-3749	814	4	quoting	quote	VERB
inlawrev-3749	814	5	new	new	ADJ
inlawrev-3749	814	6	energy	energy	PROPN
inlawrev-3749	814	7	co.	co.	PROPN
inlawrev-3749	814	8	of	of	ADP
inlawrev-3749	814	9	ind	ind	PROPN
inlawrev-3749	814	10	.	.	PUNCT
inlawrev-3749	815	1	v.	v.	CCONJ
inlawrev-3749	815	2	limbach	limbach	ADV
inlawrev-3749	815	3	,	,	PUNCT
inlawrev-3749	815	4	486	486	NUM
inlawrev-3749	815	5	u.s	u.s	PROPN
inlawrev-3749	815	6	.	.	PROPN
inlawrev-3749	815	7	269	269	NUM
inlawrev-3749	815	8	,	,	PUNCT
inlawrev-3749	815	9	273	273	NUM
inlawrev-3749	815	10	-	-	SYM
inlawrev-3749	815	11	74	74	NUM
inlawrev-3749	815	12	(	(	PUNCT
inlawrev-3749	815	13	1988	1988	NUM
inlawrev-3749	815	14	)	)	PUNCT
inlawrev-3749	815	15	)	)	PUNCT
inlawrev-3749	815	16	.	.	PUNCT
inlawrev-3749	816	1	242	242	NUM
inlawrev-3749	816	2	.	.	PUNCT
inlawrev-3749	817	1	i	i	PRON
inlawrev-3749	817	2	d.	d.	PROPN
inlawrev-3749	817	3	at	at	ADP
inlawrev-3749	817	4	208	208	NUM
inlawrev-3749	817	5	-	-	SYM
inlawrev-3749	817	6	09	09	NUM
inlawrev-3749	817	7	(	(	PUNCT
inlawrev-3749	817	8	scalia	scalia	PROPN
inlawrev-3749	817	9	,	,	PUNCT
inlawrev-3749	817	10	j.	j.	PROPN
inlawrev-3749	817	11	,	,	PUNCT
inlawrev-3749	817	12	concurring	concur	VERB
inlawrev-3749	817	13	)	)	PUNCT
inlawrev-3749	817	14	.	.	PUNCT
inlawrev-3749	818	1	243	243	NUM
inlawrev-3749	818	2	.	.	PUNCT
inlawrev-3749	819	1	i	i	PRON
inlawrev-3749	819	2	d.	d.	PROPN
inlawrev-3749	819	3	at	at	ADP
inlawrev-3749	819	4	2	2	NUM
inlawrev-3749	819	5	1	1	NUM
inlawrev-3749	819	6	4	4	NUM
inlawrev-3749	819	7	(	(	PUNCT
inlawrev-3749	819	8	rehnquist	rehnquist	NOUN
inlawrev-3749	819	9	,	,	PUNCT
inlawrev-3749	819	10	c.j	c.j	PROPN
inlawrev-3749	819	11	.	.	PROPN
inlawrev-3749	819	12	,	,	PUNCT
inlawrev-3749	819	13	dissenting	dissent	VERB
inlawrev-3749	819	14	)	)	PUNCT
inlawrev-3749	819	15	;	;	PUNCT
inlawrev-3749	819	16	see	see	VERB
inlawrev-3749	819	17	i	i	PRON
inlawrev-3749	819	18	d.	d.	PROPN
inlawrev-3749	819	19	at	at	ADP
inlawrev-3749	819	20	2	2	NUM
inlawrev-3749	819	21	1	1	NUM
inlawrev-3749	819	22	2	2	NUM
inlawrev-3749	819	23	(	(	PUNCT
inlawrev-3749	819	24	scalia	scalia	PROPN
inlawrev-3749	819	25	,	,	PUNCT
inlawrev-3749	819	26	j.	j.	PROPN
inlawrev-3749	819	27	,	,	PUNCT
inlawrev-3749	819	28	concurring	concur	VERB
inlawrev-3749	819	29	)	)	PUNCT
inlawrev-3749	819	30	(	(	PUNCT
inlawrev-3749	819	31	stating	state	VERB
inlawrev-3749	819	32	:	:	PUNCT
inlawrev-3749	819	33	"	"	PUNCT
inlawrev-3749	819	34	as	as	SCONJ
inlawrev-3749	819	35	the	the	DET
inlawrev-3749	819	36	chief	chief	ADJ
inlawrev-3749	819	37	justice	justice	NOUN
inlawrev-3749	819	38	explains	explain	VERB
inlawrev-3749	819	39	,	,	PUNCT
inlawrev-3749	819	40	'	'	PUNCT
inlawrev-3749	819	41	[	[	X
inlawrev-3749	819	42	a]nalysis	a]nalysis	ADP
inlawrev-3749	819	43	ofinterest	ofinter	ADJ
inlawrev-3749	819	44	group	group	NOUN
inlawrev-3749	819	45	participation	participation	NOUN
inlawrev-3749	819	46	in	in	ADP
inlawrev-3749	819	47	the	the	DET
inlawrev-3749	819	48	political	political	ADJ
inlawrev-3749	819	49	process	process	NOUN
inlawrev-3749	819	50	204	204	NUM
inlawrev-3749	819	51	indiana	indiana	PROPN
inlawrev-3749	819	52	law	law	NOUN
inlawrev-3749	819	53	review	review	NOUN
inlawrev-3749	819	54	[	[	X
inlawrev-3749	819	55	vol	vol	NOUN
inlawrev-3749	819	56	.	.	PUNCT
inlawrev-3749	820	1	39:177	39:177	NUM
inlawrev-3749	820	2	subsidy	subsidy	NOUN
inlawrev-3749	820	3	should	should	AUX
inlawrev-3749	820	4	have	have	AUX
inlawrev-3749	820	5	been	be	AUX
inlawrev-3749	820	6	evaluated	evaluate	VERB
inlawrev-3749	820	7	independently	independently	ADV
inlawrev-3749	820	8	.	.	PUNCT
inlawrev-3749	821	1	244	244	NUM
inlawrev-3749	821	2	these	these	DET
inlawrev-3749	821	3	two	two	NUM
inlawrev-3749	821	4	cases	case	NOUN
inlawrev-3749	821	5	alone	alone	ADV
inlawrev-3749	821	6	show	show	VERB
inlawrev-3749	821	7	the	the	DET
inlawrev-3749	821	8	division	division	NOUN
inlawrev-3749	821	9	of	of	ADP
inlawrev-3749	821	10	the	the	DET
inlawrev-3749	821	11	court	court	NOUN
inlawrev-3749	821	12	related	relate	VERB
inlawrev-3749	821	13	to	to	ADP
inlawrev-3749	821	14	the	the	DET
inlawrev-3749	821	15	distinction	distinction	NOUN
inlawrev-3749	821	16	between	between	ADP
inlawrev-3749	821	17	tax	tax	NOUN
inlawrev-3749	821	18	exemptions	exemption	NOUN
inlawrev-3749	821	19	and	and	CCONJ
inlawrev-3749	821	20	subsidies	subsidy	NOUN
inlawrev-3749	821	21	.	.	PUNCT
inlawrev-3749	822	1	what	what	PRON
inlawrev-3749	822	2	is	be	AUX
inlawrev-3749	822	3	surprising	surprising	ADJ
inlawrev-3749	822	4	,	,	PUNCT
inlawrev-3749	822	5	though	though	ADV
inlawrev-3749	822	6	,	,	PUNCT
inlawrev-3749	822	7	after	after	ADP
inlawrev-3749	822	8	analyzing	analyze	VERB
inlawrev-3749	822	9	the	the	DET
inlawrev-3749	822	10	two	two	NUM
inlawrev-3749	822	11	cases	case	NOUN
inlawrev-3749	822	12	is	be	AUX
inlawrev-3749	822	13	the	the	DET
inlawrev-3749	822	14	conclusion	conclusion	NOUN
inlawrev-3749	822	15	reached	reach	VERB
inlawrev-3749	822	16	by	by	ADP
inlawrev-3749	822	17	justice	justice	PROPN
inlawrev-3749	822	18	scalia	scalia	PROPN
inlawrev-3749	822	19	in	in	ADP
inlawrev-3749	822	20	new	new	ADJ
inlawrev-3749	822	21	energy	energy	PROPN
inlawrev-3749	822	22	co.	co.	PROPN
inlawrev-3749	822	23	ofindiana	ofindiana	PROPN
inlawrev-3749	822	24	.	.	PUNCT
inlawrev-3749	823	1	new	new	ADJ
inlawrev-3749	823	2	energy	energy	PROPN
inlawrev-3749	823	3	co.	co.	PROPN
inlawrev-3749	823	4	exemplifies	exemplify	VERB
inlawrev-3749	823	5	the	the	DET
inlawrev-3749	823	6	inequity	inequity	NOUN
inlawrev-3749	823	7	of	of	ADP
inlawrev-3749	823	8	finding	find	VERB
inlawrev-3749	823	9	a	a	DET
inlawrev-3749	823	10	distinction	distinction	NOUN
inlawrev-3749	823	11	between	between	ADP
inlawrev-3749	823	12	exemptions	exemption	NOUN
inlawrev-3749	823	13	and	and	CCONJ
inlawrev-3749	823	14	subsidies	subsidy	NOUN
inlawrev-3749	823	15	,	,	PUNCT
inlawrev-3749	823	16	of	of	ADP
inlawrev-3749	823	17	looking	look	VERB
inlawrev-3749	823	18	at	at	ADP
inlawrev-3749	823	19	"	"	PUNCT
inlawrev-3749	823	20	formal	formal	ADJ
inlawrev-3749	823	21	language	language	NOUN
inlawrev-3749	823	22	"	"	PUNCT
inlawrev-3749	823	23	rather	rather	ADV
inlawrev-3749	823	24	than	than	ADP
inlawrev-3749	823	25	the	the	DET
inlawrev-3749	823	26	"	"	PUNCT
inlawrev-3749	823	27	economic	economic	ADJ
inlawrev-3749	823	28	realities	reality	NOUN
inlawrev-3749	823	29	.	.	PUNCT
inlawrev-3749	823	30	"	"	PUNCT
inlawrev-3749	824	1	245	245	NUM
inlawrev-3749	824	2	new	new	ADJ
inlawrev-3749	824	3	energy	energy	PROPN
inlawrev-3749	824	4	co.	co.	PROPN
inlawrev-3749	824	5	involved	involve	VERB
inlawrev-3749	824	6	an	an	DET
inlawrev-3749	824	7	ohio	ohio	PROPN
inlawrev-3749	824	8	tax	tax	NOUN
inlawrev-3749	824	9	credit	credit	NOUN
inlawrev-3749	824	10	designed	design	VERB
inlawrev-3749	824	11	to	to	PART
inlawrev-3749	824	12	encourage	encourage	VERB
inlawrev-3749	824	13	the	the	DET
inlawrev-3749	824	14	in	in	ADP
inlawrev-3749	824	15	-	-	PUNCT
inlawrev-3749	824	16	state	state	NOUN
inlawrev-3749	824	17	production	production	NOUN
inlawrev-3749	824	18	of	of	ADP
inlawrev-3749	824	19	ethanol	ethanol	NOUN
inlawrev-3749	824	20	.	.	PUNCT
inlawrev-3749	825	1	ohio	ohio	PROPN
inlawrev-3749	825	2	allowed	allow	VERB
inlawrev-3749	825	3	a	a	DET
inlawrev-3749	825	4	tax	tax	NOUN
inlawrev-3749	825	5	credit	credit	NOUN
inlawrev-3749	825	6	against	against	ADP
inlawrev-3749	825	7	the	the	DET
inlawrev-3749	825	8	state	state	NOUN
inlawrev-3749	825	9	's	's	PART
inlawrev-3749	825	10	motor	motor	NOUN
inlawrev-3749	825	11	fuel	fuel	NOUN
inlawrev-3749	825	12	tax	tax	NOUN
inlawrev-3749	825	13	for	for	ADP
inlawrev-3749	825	14	each	each	DET
inlawrev-3749	825	15	gallon	gallon	NOUN
inlawrev-3749	825	16	ofethanol	ofethanol	NOUN
inlawrev-3749	825	17	sold	sell	VERB
inlawrev-3749	825	18	by	by	ADP
inlawrev-3749	825	19	fuel	fuel	NOUN
inlawrev-3749	825	20	dealers	dealer	NOUN
inlawrev-3749	825	21	,	,	PUNCT
inlawrev-3749	825	22	but	but	CCONJ
inlawrev-3749	825	23	only	only	ADV
inlawrev-3749	825	24	if	if	SCONJ
inlawrev-3749	825	25	the	the	DET
inlawrev-3749	825	26	ethanol	ethanol	NOUN
inlawrev-3749	825	27	was	be	AUX
inlawrev-3749	825	28	produced	produce	VERB
inlawrev-3749	825	29	in	in	ADP
inlawrev-3749	825	30	ohio	ohio	PROPN
inlawrev-3749	825	31	or	or	CCONJ
inlawrev-3749	825	32	in	in	ADP
inlawrev-3749	825	33	a	a	DET
inlawrev-3749	825	34	state	state	NOUN
inlawrev-3749	825	35	that	that	PRON
inlawrev-3749	825	36	granted	grant	VERB
inlawrev-3749	825	37	similar	similar	ADJ
inlawrev-3749	825	38	tax	tax	NOUN
inlawrev-3749	825	39	advantages	advantage	NOUN
inlawrev-3749	825	40	to	to	ADP
inlawrev-3749	825	41	ethanol	ethanol	NOUN
inlawrev-3749	825	42	produced	produce	VERB
inlawrev-3749	825	43	in	in	ADP
inlawrev-3749	825	44	ohio	ohio	PROPN
inlawrev-3749	825	45	.	.	PUNCT
inlawrev-3749	826	1	246	246	NUM
inlawrev-3749	826	2	the	the	DET
inlawrev-3749	826	3	appellant	appellant	NOUN
inlawrev-3749	826	4	was	be	AUX
inlawrev-3749	826	5	an	an	DET
inlawrev-3749	826	6	indiana	indiana	NOUN
inlawrev-3749	826	7	manufacturer	manufacturer	NOUN
inlawrev-3749	826	8	of	of	ADP
inlawrev-3749	826	9	ethanol	ethanol	NOUN
inlawrev-3749	826	10	.	.	PUNCT
inlawrev-3749	827	1	indiana	indiana	PROPN
inlawrev-3749	827	2	had	have	AUX
inlawrev-3749	827	3	repealed	repeal	VERB
inlawrev-3749	827	4	its	its	PRON
inlawrev-3749	827	5	tax	tax	NOUN
inlawrev-3749	827	6	exemption	exemption	NOUN
inlawrev-3749	827	7	for	for	ADP
inlawrev-3749	827	8	ethanol	ethanol	NOUN
inlawrev-3749	827	9	and	and	CCONJ
inlawrev-3749	827	10	in	in	ADP
inlawrev-3749	827	11	its	its	PRON
inlawrev-3749	827	12	stead	stead	NOUN
inlawrev-3749	827	13	passed	pass	VERB
inlawrev-3749	827	14	legislation	legislation	NOUN
inlawrev-3749	827	15	providing	provide	VERB
inlawrev-3749	827	16	a	a	DET
inlawrev-3749	827	17	direct	direct	ADJ
inlawrev-3749	827	18	subsidy	subsidy	NOUN
inlawrev-3749	827	19	to	to	ADP
inlawrev-3749	827	20	indiana	indiana	PROPN
inlawrev-3749	827	21	ethanol	ethanol	NOUN
inlawrev-3749	827	22	producers	producer	NOUN
inlawrev-3749	827	23	.	.	PUNCT
inlawrev-3749	828	1	thus	thus	ADV
inlawrev-3749	828	2	,	,	PUNCT
inlawrev-3749	828	3	by	by	ADP
inlawrev-3749	828	4	reason	reason	NOUN
inlawrev-3749	828	5	of	of	ADP
inlawrev-3749	828	6	ohio	ohio	PROPN
inlawrev-3749	828	7	's	's	PART
inlawrev-3749	828	8	reciprocity	reciprocity	NOUN
inlawrev-3749	828	9	provision	provision	NOUN
inlawrev-3749	828	10	,	,	PUNCT
inlawrev-3749	828	11	appellant	appellant	NOUN
inlawrev-3749	828	12	's	's	PART
inlawrev-3749	828	13	ethanol	ethanol	NOUN
inlawrev-3749	828	14	sold	sell	VERB
inlawrev-3749	828	15	in	in	ADP
inlawrev-3749	828	16	ohio	ohio	PROPN
inlawrev-3749	828	17	was	be	AUX
inlawrev-3749	828	18	ineligible	ineligible	ADJ
inlawrev-3749	828	19	for	for	ADP
inlawrev-3749	828	20	ohio	ohio	PROPN
inlawrev-3749	828	21	's	's	PART
inlawrev-3749	828	22	tax	tax	NOUN
inlawrev-3749	828	23	credit.247	credit.247	NOUN
inlawrev-3749	828	24	invoking	invoke	VERB
inlawrev-3749	828	25	the	the	DET
inlawrev-3749	828	26	nondiscrimination	nondiscrimination	NOUN
inlawrev-3749	828	27	principle	principle	NOUN
inlawrev-3749	828	28	,	,	PUNCT
inlawrev-3749	828	29	the	the	DET
inlawrev-3749	828	30	court	court	NOUN
inlawrev-3749	828	31	concluded	conclude	VERB
inlawrev-3749	828	32	that	that	SCONJ
inlawrev-3749	828	33	the	the	DET
inlawrev-3749	828	34	provision	provision	NOUN
inlawrev-3749	828	35	"	"	PUNCT
inlawrev-3749	828	36	explicitly	explicitly	ADV
inlawrev-3749	828	37	deprive[d	deprive[d	X
inlawrev-3749	828	38	]	]	X
inlawrev-3749	828	39	certain	certain	ADJ
inlawrev-3749	828	40	products	product	NOUN
inlawrev-3749	828	41	of	of	ADP
inlawrev-3749	828	42	generally	generally	ADV
inlawrev-3749	828	43	available	available	ADJ
inlawrev-3749	828	44	beneficial	beneficial	ADJ
inlawrev-3749	828	45	tax	tax	NOUN
inlawrev-3749	828	46	treatment	treatment	NOUN
inlawrev-3749	828	47	because	because	SCONJ
inlawrev-3749	828	48	they	they	PRON
inlawrev-3749	828	49	[	[	X
inlawrev-3749	828	50	were	be	AUX
inlawrev-3749	828	51	]	]	PUNCT
inlawrev-3749	828	52	made	make	VERB
inlawrev-3749	828	53	in	in	ADP
inlawrev-3749	828	54	certain	certain	ADJ
inlawrev-3749	828	55	other	other	ADJ
inlawrev-3749	828	56	states	state	NOUN
inlawrev-3749	828	57	,	,	PUNCT
inlawrev-3749	828	58	and	and	CCONJ
inlawrev-3749	828	59	thus	thus	ADV
inlawrev-3749	828	60	on	on	ADP
inlawrev-3749	828	61	its	its	PRON
inlawrev-3749	828	62	face	face	NOUN
inlawrev-3749	828	63	appear[ed	appear[ed	PROPN
inlawrev-3749	828	64	]	]	PUNCT
inlawrev-3749	828	65	to	to	PART
inlawrev-3749	828	66	violate	violate	VERB
inlawrev-3749	828	67	the	the	DET
inlawrev-3749	828	68	cardinal	cardinal	ADJ
inlawrev-3749	828	69	requirement	requirement	NOUN
inlawrev-3749	828	70	of	of	ADP
inlawrev-3749	828	71	nondiscrimination	nondiscrimination	NOUN
inlawrev-3749	828	72	.	.	PUNCT
inlawrev-3749	828	73	"	"	PUNCT
inlawrev-3749	829	1	248	248	NUM
inlawrev-3749	829	2	justice	justice	NOUN
inlawrev-3749	829	3	scalia	scalia	PROPN
inlawrev-3749	829	4	,	,	PUNCT
inlawrev-3749	829	5	writing	write	VERB
inlawrev-3749	829	6	for	for	ADP
inlawrev-3749	829	7	a	a	DET
inlawrev-3749	829	8	unanimous	unanimous	ADJ
inlawrev-3749	829	9	court	court	NOUN
inlawrev-3749	829	10	,	,	PUNCT
inlawrev-3749	829	11	interestingly	interestingly	ADV
inlawrev-3749	829	12	did	do	AUX
inlawrev-3749	829	13	find	find	VERB
inlawrev-3749	829	14	in	in	ADP
inlawrev-3749	829	15	new	new	ADJ
inlawrev-3749	829	16	energy	energy	PROPN
inlawrev-3749	829	17	co.	co.	PROPN
inlawrev-3749	829	18	a	a	DET
inlawrev-3749	829	19	distinction	distinction	NOUN
inlawrev-3749	829	20	between	between	ADP
inlawrev-3749	829	21	a	a	DET
inlawrev-3749	829	22	tax	tax	NOUN
inlawrev-3749	829	23	exemption	exemption	NOUN
inlawrev-3749	829	24	and	and	CCONJ
inlawrev-3749	829	25	a	a	DET
inlawrev-3749	829	26	subsidy	subsidy	NOUN
inlawrev-3749	829	27	,	,	PUNCT
inlawrev-3749	829	28	nonetheless	nonetheless	ADV
inlawrev-3749	829	29	noting	note	VERB
inlawrev-3749	829	30	that	that	SCONJ
inlawrev-3749	829	31	the	the	DET
inlawrev-3749	829	32	subsidy	subsidy	NOUN
inlawrev-3749	829	33	was	be	AUX
inlawrev-3749	829	34	no	no	PRON
inlawrev-3749	829	35	less	less	ADV
inlawrev-3749	829	36	discriminatory	discriminatory	ADJ
inlawrev-3749	829	37	than	than	SCONJ
inlawrev-3749	829	38	the	the	DET
inlawrev-3749	829	39	tax	tax	NOUN
inlawrev-3749	829	40	credit	credit	NOUN
inlawrev-3749	829	41	being	be	AUX
inlawrev-3749	829	42	attacked	attack	VERB
inlawrev-3749	829	43	.	.	PUNCT
inlawrev-3749	830	1	249	249	NUM
inlawrev-3749	830	2	between	between	ADP
inlawrev-3749	830	3	1988	1988	NUM
inlawrev-3749	830	4	when	when	SCONJ
inlawrev-3749	830	5	,	,	PUNCT
inlawrev-3749	830	6	newenergy	newenergy	PROPN
inlawrev-3749	830	7	co.	co.	PROPN
inlawrev-3749	830	8	was	be	AUX
inlawrev-3749	830	9	decided	decide	VERB
inlawrev-3749	830	10	,	,	PUNCT
inlawrev-3749	830	11	1994	1994	NUM
inlawrev-3749	830	12	,	,	PUNCT
inlawrev-3749	830	13	when	when	SCONJ
inlawrev-3749	830	14	west	west	PROPN
inlawrev-3749	830	15	lynn	lynn	PROPN
inlawrev-3749	830	16	creamery	creamery	PROPN
inlawrev-3749	830	17	was	be	AUX
inlawrev-3749	830	18	decided	decide	VERB
inlawrev-3749	830	19	,	,	PUNCT
inlawrev-3749	830	20	and	and	CCONJ
inlawrev-3749	830	21	1997	1997	NUM
inlawrev-3749	830	22	,	,	PUNCT
inlawrev-3749	830	23	when	when	SCONJ
inlawrev-3749	830	24	camps	camp	NOUN
inlawrev-3749	830	25	newfound	newfound	VERB
inlawrev-3749	830	26	/	/	SYM
inlawrev-3749	830	27	owatonna	owatonna	PROPN
inlawrev-3749	830	28	was	be	AUX
inlawrev-3749	830	29	may	may	AUX
inlawrev-3749	830	30	serve	serve	VERB
inlawrev-3749	830	31	many	many	ADJ
inlawrev-3749	830	32	useful	useful	ADJ
inlawrev-3749	830	33	purposes	purpose	NOUN
inlawrev-3749	830	34	,	,	PUNCT
inlawrev-3749	830	35	but	but	CCONJ
inlawrev-3749	830	36	serving	serve	VERB
inlawrev-3749	830	37	as	as	ADP
inlawrev-3749	830	38	a	a	DET
inlawrev-3749	830	39	basis	basis	NOUN
inlawrev-3749	830	40	for	for	ADP
inlawrev-3749	830	41	interpreting	interpret	VERB
inlawrev-3749	830	42	the	the	DET
inlawrev-3749	830	43	dormant	dormant	PROPN
inlawrev-3749	830	44	commerce	commerce	PROPN
inlawrev-3749	830	45	clause	clause	NOUN
inlawrev-3749	830	46	is	be	AUX
inlawrev-3749	830	47	not	not	PART
inlawrev-3749	830	48	one	one	NUM
inlawrev-3749	830	49	of	of	ADP
inlawrev-3749	830	50	them	they	PRON
inlawrev-3749	830	51	'	'	PUNCT
inlawrev-3749	830	52	"	"	PUNCT
inlawrev-3749	830	53	)	)	PUNCT
inlawrev-3749	830	54	.	.	PUNCT
inlawrev-3749	831	1	244	244	NUM
inlawrev-3749	831	2	.	.	PUNCT
inlawrev-3749	832	1	i	i	PRON
inlawrev-3749	832	2	d.	d.	PROPN
inlawrev-3749	832	3	at	at	ADP
inlawrev-3749	832	4	214	214	NUM
inlawrev-3749	832	5	-	-	SYM
inlawrev-3749	832	6	16	16	NUM
inlawrev-3749	832	7	(	(	PUNCT
inlawrev-3749	832	8	rehnquist	rehnquist	PROPN
inlawrev-3749	832	9	,	,	PUNCT
inlawrev-3749	832	10	c.j	c.j	PROPN
inlawrev-3749	832	11	.	.	PROPN
inlawrev-3749	832	12	,	,	PUNCT
inlawrev-3749	832	13	dissenting	dissent	VERB
inlawrev-3749	832	14	)	)	PUNCT
inlawrev-3749	832	15	.	.	PUNCT
inlawrev-3749	833	1	245	245	NUM
inlawrev-3749	833	2	.	.	PUNCT
inlawrev-3749	833	3	see	see	VERB
inlawrev-3749	833	4	complete	complete	ADJ
inlawrev-3749	833	5	auto	auto	NOUN
inlawrev-3749	833	6	transit	transit	NOUN
inlawrev-3749	833	7	,	,	PUNCT
inlawrev-3749	833	8	inc	inc	PROPN
inlawrev-3749	833	9	.	.	PROPN
inlawrev-3749	834	1	v.	v.	PROPN
inlawrev-3749	834	2	brady	brady	PROPN
inlawrev-3749	834	3	,	,	PUNCT
inlawrev-3749	835	1	430	430	NUM
inlawrev-3749	835	2	u.s	u.s	PROPN
inlawrev-3749	835	3	.	.	PROPN
inlawrev-3749	835	4	274	274	NUM
inlawrev-3749	835	5	,	,	PUNCT
inlawrev-3749	835	6	279	279	NUM
inlawrev-3749	835	7	(	(	PUNCT
inlawrev-3749	835	8	1977	1977	NUM
inlawrev-3749	835	9	)	)	PUNCT
inlawrev-3749	835	10	(	(	PUNCT
inlawrev-3749	835	11	noting	note	VERB
inlawrev-3749	835	12	for	for	ADP
inlawrev-3749	835	13	commerce	commerce	NOUN
inlawrev-3749	835	14	clause	clause	NOUN
inlawrev-3749	835	15	purposes	purpose	NOUN
inlawrev-3749	835	16	,	,	PUNCT
inlawrev-3749	835	17	it	it	PRON
inlawrev-3749	835	18	is	be	AUX
inlawrev-3749	835	19	"	"	PUNCT
inlawrev-3749	835	20	not	not	PART
inlawrev-3749	835	21	the	the	DET
inlawrev-3749	835	22	formal	formal	ADJ
inlawrev-3749	835	23	language	language	NOUN
inlawrev-3749	835	24	ofthe	ofthe	NOUN
inlawrev-3749	835	25	tax	tax	NOUN
inlawrev-3749	835	26	statute	statute	NOUN
inlawrev-3749	835	27	but	but	CCONJ
inlawrev-3749	835	28	rather	rather	ADV
inlawrev-3749	835	29	its	its	PRON
inlawrev-3749	835	30	practical	practical	ADJ
inlawrev-3749	835	31	effect	effect	NOUN
inlawrev-3749	835	32	"	"	PUNCT
inlawrev-3749	835	33	that	that	PRON
inlawrev-3749	835	34	should	should	AUX
inlawrev-3749	835	35	control	control	VERB
inlawrev-3749	835	36	)	)	PUNCT
inlawrev-3749	835	37	.	.	PUNCT
inlawrev-3749	836	1	246	246	NUM
inlawrev-3749	836	2	.	.	PUNCT
inlawrev-3749	837	1	see	see	VERB
inlawrev-3749	837	2	ohio	ohio	PROPN
inlawrev-3749	837	3	rev	rev	PROPN
inlawrev-3749	837	4	.	.	PROPN
inlawrev-3749	837	5	code	code	PROPN
inlawrev-3749	837	6	ann	ann	PROPN
inlawrev-3749	837	7	.	.	PUNCT
inlawrev-3749	838	1	§	§	PROPN
inlawrev-3749	838	2	5735.145(b	5735.145(b	PROPN
inlawrev-3749	838	3	)	)	PUNCT
inlawrev-3749	838	4	(	(	PUNCT
inlawrev-3749	838	5	west	west	NOUN
inlawrev-3749	838	6	1986	1986	NUM
inlawrev-3749	838	7	)	)	PUNCT
inlawrev-3749	838	8	.	.	PUNCT
inlawrev-3749	839	1	247	247	NUM
inlawrev-3749	839	2	.	.	PUNCT
inlawrev-3749	840	1	new	new	PROPN
inlawrev-3749	840	2	energy	energy	PROPN
inlawrev-3749	840	3	co.	co.	PROPN
inlawrev-3749	840	4	of	of	ADP
inlawrev-3749	840	5	ind	ind	PROPN
inlawrev-3749	840	6	.	.	PUNCT
inlawrev-3749	841	1	v.	v.	CCONJ
inlawrev-3749	841	2	limbach	limbach	ADV
inlawrev-3749	841	3	,	,	PUNCT
inlawrev-3749	841	4	486	486	NUM
inlawrev-3749	841	5	u.s	u.s	PROPN
inlawrev-3749	841	6	.	.	PROPN
inlawrev-3749	841	7	269	269	NUM
inlawrev-3749	841	8	,	,	PUNCT
inlawrev-3749	841	9	272	272	NUM
inlawrev-3749	841	10	-	-	SYM
inlawrev-3749	841	11	73	73	NUM
inlawrev-3749	841	12	(	(	PUNCT
inlawrev-3749	841	13	1988	1988	NUM
inlawrev-3749	841	14	)	)	PUNCT
inlawrev-3749	841	15	.	.	PUNCT
inlawrev-3749	842	1	248	248	NUM
inlawrev-3749	842	2	.	.	PUNCT
inlawrev-3749	843	1	i	i	PRON
inlawrev-3749	843	2	d.	d.	PROPN
inlawrev-3749	843	3	at	at	ADP
inlawrev-3749	843	4	274	274	NUM
inlawrev-3749	843	5	.	.	PUNCT
inlawrev-3749	844	1	249	249	NUM
inlawrev-3749	844	2	.	.	PUNCT
inlawrev-3749	845	1	i	i	PRON
inlawrev-3749	845	2	d.	d.	PROPN
inlawrev-3749	845	3	at	at	ADP
inlawrev-3749	845	4	278	278	NUM
inlawrev-3749	845	5	.	.	PUNCT
inlawrev-3749	846	1	noting	note	VERB
inlawrev-3749	846	2	the	the	DET
inlawrev-3749	846	3	distinction	distinction	NOUN
inlawrev-3749	846	4	,	,	PUNCT
inlawrev-3749	846	5	the	the	DET
inlawrev-3749	846	6	court	court	NOUN
inlawrev-3749	846	7	provided	provide	VERB
inlawrev-3749	846	8	:	:	PUNCT
inlawrev-3749	846	9	it	it	PRON
inlawrev-3749	846	10	has	have	AUX
inlawrev-3749	846	11	not	not	PART
inlawrev-3749	846	12	escaped	escape	VERB
inlawrev-3749	846	13	our	our	PRON
inlawrev-3749	846	14	notice	notice	NOUN
inlawrev-3749	846	15	that	that	SCONJ
inlawrev-3749	846	16	the	the	DET
inlawrev-3749	846	17	appellant	appellant	NOUN
inlawrev-3749	846	18	here	here	ADV
inlawrev-3749	846	19	,	,	PUNCT
inlawrev-3749	846	20	which	which	PRON
inlawrev-3749	846	21	is	be	AUX
inlawrev-3749	846	22	eligible	eligible	ADJ
inlawrev-3749	846	23	to	to	PART
inlawrev-3749	846	24	receive	receive	VERB
inlawrev-3749	846	25	a	a	DET
inlawrev-3749	846	26	cash	cash	NOUN
inlawrev-3749	846	27	subsidy	subsidy	NOUN
inlawrev-3749	846	28	under	under	ADP
inlawrev-3749	846	29	indiana	indiana	PROPN
inlawrev-3749	846	30	's	's	PART
inlawrev-3749	846	31	program	program	NOUN
inlawrev-3749	846	32	for	for	ADP
inlawrev-3749	846	33	in	in	ADP
inlawrev-3749	846	34	-	-	PUNCT
inlawrev-3749	846	35	state	state	NOUN
inlawrev-3749	846	36	ethanol	ethanol	NOUN
inlawrev-3749	846	37	producers	producer	NOUN
inlawrev-3749	846	38	,	,	PUNCT
inlawrev-3749	846	39	is	be	AUX
inlawrev-3749	846	40	the	the	DET
inlawrev-3749	846	41	potential	potential	ADJ
inlawrev-3749	846	42	beneficiary	beneficiary	NOUN
inlawrev-3749	846	43	of	of	ADP
inlawrev-3749	846	44	a	a	DET
inlawrev-3749	846	45	scheme	scheme	NOUN
inlawrev-3749	846	46	no	no	PRON
inlawrev-3749	846	47	less	less	ADV
inlawrev-3749	846	48	discriminatory	discriminatory	ADJ
inlawrev-3749	846	49	than	than	ADP
inlawrev-3749	846	50	the	the	DET
inlawrev-3749	846	51	one	one	NOUN
inlawrev-3749	846	52	that	that	PRON
inlawrev-3749	846	53	it	it	PRON
inlawrev-3749	846	54	attacks	attack	VERB
inlawrev-3749	846	55	,	,	PUNCT
inlawrev-3749	846	56	and	and	CCONJ
inlawrev-3749	846	57	no	no	PRON
inlawrev-3749	846	58	less	less	ADV
inlawrev-3749	846	59	effective	effective	ADJ
inlawrev-3749	846	60	in	in	ADP
inlawrev-3749	846	61	conferring	confer	VERB
inlawrev-3749	846	62	a	a	DET
inlawrev-3749	846	63	commercial	commercial	ADJ
inlawrev-3749	846	64	advantage	advantage	NOUN
inlawrev-3749	846	65	over	over	ADP
inlawrev-3749	846	66	out	out	ADV
inlawrev-3749	846	67	-	-	PUNCT
inlawrev-3749	846	68	of	of	ADP
inlawrev-3749	846	69	-	-	PUNCT
inlawrev-3749	846	70	state	state	NOUN
inlawrev-3749	846	71	competitors	competitor	NOUN
inlawrev-3749	846	72	.	.	PUNCT
inlawrev-3749	847	1	to	to	PART
inlawrev-3749	847	2	believe	believe	VERB
inlawrev-3749	847	3	the	the	DET
inlawrev-3749	847	4	indiana	indiana	PROPN
inlawrev-3749	847	5	scheme	scheme	NOUN
inlawrev-3749	847	6	is	be	AUX
inlawrev-3749	847	7	valid	valid	ADJ
inlawrev-3749	847	8	,	,	PUNCT
inlawrev-3749	847	9	however	however	ADV
inlawrev-3749	847	10	,	,	PUNCT
inlawrev-3749	847	11	is	be	AUX
inlawrev-3749	847	12	not	not	PART
inlawrev-3749	847	13	to	to	PART
inlawrev-3749	847	14	believe	believe	VERB
inlawrev-3749	847	15	that	that	SCONJ
inlawrev-3749	847	16	the	the	DET
inlawrev-3749	847	17	ohio	ohio	PROPN
inlawrev-3749	847	18	scheme	scheme	NOUN
inlawrev-3749	847	19	must	must	AUX
inlawrev-3749	847	20	be	be	AUX
inlawrev-3749	847	21	valid	valid	ADJ
inlawrev-3749	847	22	as	as	ADV
inlawrev-3749	847	23	well	well	ADV
inlawrev-3749	847	24	.	.	PUNCT
inlawrev-3749	848	1	the	the	DET
inlawrev-3749	848	2	commerce	commerce	NOUN
inlawrev-3749	848	3	clause	clause	NOUN
inlawrev-3749	848	4	does	do	AUX
inlawrev-3749	848	5	not	not	PART
inlawrev-3749	848	6	prohibit	prohibit	VERB
inlawrev-3749	848	7	all	all	DET
inlawrev-3749	848	8	state	state	NOUN
inlawrev-3749	848	9	action	action	NOUN
inlawrev-3749	848	10	designed	design	VERB
inlawrev-3749	848	11	to	to	PART
inlawrev-3749	848	12	give	give	VERB
inlawrev-3749	848	13	its	its	PRON
inlawrev-3749	848	14	residents	resident	NOUN
inlawrev-3749	848	15	an	an	DET
inlawrev-3749	848	16	advantage	advantage	NOUN
inlawrev-3749	848	17	in	in	ADP
inlawrev-3749	848	18	the	the	DET
inlawrev-3749	848	19	marketplace	marketplace	NOUN
inlawrev-3749	848	20	,	,	PUNCT
inlawrev-3749	848	21	but	but	CCONJ
inlawrev-3749	848	22	only	only	ADV
inlawrev-3749	848	23	action	action	NOUN
inlawrev-3749	848	24	ofthat	ofthat	PROPN
inlawrev-3749	848	25	description	description	NOUN
inlawrev-3749	848	26	in	in	ADP
inlawrev-3749	848	27	connection	connection	NOUN
inlawrev-3749	848	28	with	with	ADP
inlawrev-3749	848	29	the	the	DET
inlawrev-3749	848	30	states	state	NOUN
inlawrev-3749	848	31	regulation	regulation	PROPN
inlawrev-3749	848	32	ofinterstate	ofinterstate	PROPN
inlawrev-3749	848	33	commerce	commerce	NOUN
inlawrev-3749	848	34	.	.	PUNCT
inlawrev-3749	849	1	direct	direct	ADJ
inlawrev-3749	849	2	subsidization	subsidization	NOUN
inlawrev-3749	849	3	of	of	ADP
inlawrev-3749	849	4	domestic	domestic	ADJ
inlawrev-3749	849	5	industry	industry	NOUN
inlawrev-3749	849	6	does	do	AUX
inlawrev-3749	849	7	not	not	PART
inlawrev-3749	849	8	ordinarily	ordinarily	ADV
inlawrev-3749	849	9	run	run	VERB
inlawrev-3749	849	10	afoul	afoul	ADV
inlawrev-3749	849	11	of	of	ADP
inlawrev-3749	849	12	that	that	DET
inlawrev-3749	849	13	prohibition	prohibition	NOUN
inlawrev-3749	849	14	;	;	PUNCT
inlawrev-3749	849	15	discriminatory	discriminatory	ADJ
inlawrev-3749	849	16	taxation	taxation	NOUN
inlawrev-3749	849	17	of	of	ADP
inlawrev-3749	849	18	out	out	ADV
inlawrev-3749	849	19	-	-	PUNCT
inlawrev-3749	849	20	of	of	ADP
inlawrev-3749	849	21	-	-	PUNCT
inlawrev-3749	849	22	state	state	NOUN
inlawrev-3749	849	23	manufacturers	manufacturer	NOUN
inlawrev-3749	849	24	does	do	VERB
inlawrev-3749	849	25	.	.	PUNCT
inlawrev-3749	850	1	i	i	PRON
inlawrev-3749	850	2	d.	d.	PROPN
inlawrev-3749	850	3	(	(	PUNCT
inlawrev-3749	850	4	emphasis	emphasis	NOUN
inlawrev-3749	850	5	added	add	VERB
inlawrev-3749	850	6	)	)	PUNCT
inlawrev-3749	850	7	.	.	PUNCT
inlawrev-3749	851	1	2005	2005	NUM
inlawrev-3749	851	2	]	]	PUNCT
inlawrev-3749	851	3	the	the	DET
inlawrev-3749	851	4	dormant	dormant	PROPN
inlawrev-3749	851	5	commerce	commerce	PROPN
inlawrev-3749	851	6	clause	clause	NOUN
inlawrev-3749	851	7	205	205	NUM
inlawrev-3749	851	8	decided	decide	VERB
inlawrev-3749	851	9	,	,	PUNCT
inlawrev-3749	851	10	the	the	DET
inlawrev-3749	851	11	court	court	NOUN
inlawrev-3749	851	12	became	become	VERB
inlawrev-3749	851	13	divided	divide	VERB
inlawrev-3749	851	14	on	on	ADP
inlawrev-3749	851	15	the	the	DET
inlawrev-3749	851	16	issue	issue	NOUN
inlawrev-3749	851	17	of	of	ADP
inlawrev-3749	851	18	whether	whether	SCONJ
inlawrev-3749	851	19	or	or	CCONJ
inlawrev-3749	851	20	not	not	PART
inlawrev-3749	851	21	there	there	PRON
inlawrev-3749	851	22	is	be	VERB
inlawrev-3749	851	23	a	a	DET
inlawrev-3749	851	24	distinction	distinction	NOUN
inlawrev-3749	851	25	between	between	ADP
inlawrev-3749	851	26	tax	tax	NOUN
inlawrev-3749	851	27	exemptions	exemption	NOUN
inlawrev-3749	851	28	and	and	CCONJ
inlawrev-3749	851	29	subsidies	subsidy	NOUN
inlawrev-3749	851	30	.	.	PUNCT
inlawrev-3749	852	1	even	even	ADV
inlawrev-3749	852	2	with	with	ADP
inlawrev-3749	852	3	this	this	DET
inlawrev-3749	852	4	division	division	NOUN
inlawrev-3749	852	5	,	,	PUNCT
inlawrev-3749	852	6	it	it	PRON
inlawrev-3749	852	7	seems	seem	VERB
inlawrev-3749	852	8	the	the	DET
inlawrev-3749	852	9	court	court	NOUN
inlawrev-3749	852	10	would	would	AUX
inlawrev-3749	852	11	find	find	VERB
inlawrev-3749	852	12	a	a	DET
inlawrev-3749	852	13	subsidy	subsidy	NOUN
inlawrev-3749	852	14	funded	fund	VERB
inlawrev-3749	852	15	from	from	ADP
inlawrev-3749	852	16	the	the	DET
inlawrev-3749	852	17	state	state	NOUN
inlawrev-3749	852	18	's	's	PART
inlawrev-3749	852	19	general	general	ADJ
inlawrev-3749	852	20	treasury	treasury	PROPN
inlawrev-3749	852	21	constitutional	constitutional	NOUN
inlawrev-3749	852	22	and	and	CCONJ
inlawrev-3749	852	23	would	would	AUX
inlawrev-3749	852	24	find	find	VERB
inlawrev-3749	852	25	unconstitutional	unconstitutional	ADJ
inlawrev-3749	852	26	a	a	DET
inlawrev-3749	852	27	specific	specific	ADJ
inlawrev-3749	852	28	tax	tax	NOUN
inlawrev-3749	852	29	imposed	impose	VERB
inlawrev-3749	852	30	predominately	predominately	ADV
inlawrev-3749	852	31	on	on	ADP
inlawrev-3749	852	32	out	out	ADP
inlawrev-3749	852	33	-	-	PUNCT
inlawrev-3749	852	34	of	of	ADP
inlawrev-3749	852	35	-	-	PUNCT
inlawrev-3749	852	36	state	state	NOUN
inlawrev-3749	852	37	tax	tax	NOUN
inlawrev-3749	852	38	taxpayers	taxpayer	NOUN
inlawrev-3749	852	39	.	.	PUNCT
inlawrev-3749	853	1	at	at	ADP
inlawrev-3749	853	2	thisjuncture	thisjuncture	NOUN
inlawrev-3749	853	3	,	,	PUNCT
inlawrev-3749	853	4	however	however	ADV
inlawrev-3749	853	5	,	,	PUNCT
inlawrev-3749	853	6	the	the	DET
inlawrev-3749	853	7	court	court	NOUN
inlawrev-3749	853	8	majority	majority	NOUN
inlawrev-3749	853	9	has	have	AUX
inlawrev-3749	853	10	not	not	PART
inlawrev-3749	853	11	equated	equate	VERB
inlawrev-3749	853	12	a	a	DET
inlawrev-3749	853	13	tax	tax	NOUN
inlawrev-3749	853	14	exemption	exemption	NOUN
inlawrev-3749	853	15	and	and	CCONJ
inlawrev-3749	853	16	a	a	DET
inlawrev-3749	853	17	direct	direct	ADJ
inlawrev-3749	853	18	subsidy	subsidy	NOUN
inlawrev-3749	853	19	.	.	PUNCT
inlawrev-3749	854	1	thus	thus	ADV
inlawrev-3749	854	2	,	,	PUNCT
inlawrev-3749	854	3	notwithstanding	notwithstanding	ADP
inlawrev-3749	854	4	the	the	DET
inlawrev-3749	854	5	lack	lack	NOUN
inlawrev-3749	854	6	of	of	ADP
inlawrev-3749	854	7	explanation	explanation	NOUN
inlawrev-3749	854	8	,	,	PUNCT
inlawrev-3749	854	9	the	the	DET
inlawrev-3749	854	10	sixth	sixth	ADJ
inlawrev-3749	854	11	circuit	circuit	NOUN
inlawrev-3749	854	12	,	,	PUNCT
inlawrev-3749	854	13	in	in	ADP
inlawrev-3749	854	14	dismissing	dismiss	VERB
inlawrev-3749	854	15	the	the	DET
inlawrev-3749	854	16	argument	argument	NOUN
inlawrev-3749	854	17	of	of	ADP
inlawrev-3749	854	18	the	the	DET
inlawrev-3749	854	19	cuno	cuno	PROPN
inlawrev-3749	854	20	plaintiffs	plaintiff	NOUN
inlawrev-3749	854	21	that	that	SCONJ
inlawrev-3749	854	22	ohio	ohio	PROPN
inlawrev-3749	854	23	's	's	PART
inlawrev-3749	854	24	investment	investment	NOUN
inlawrev-3749	854	25	tax	tax	NOUN
inlawrev-3749	854	26	credit	credit	NOUN
inlawrev-3749	854	27	was	be	AUX
inlawrev-3749	854	28	like	like	ADP
inlawrev-3749	854	29	a	a	DET
inlawrev-3749	854	30	direct	direct	ADJ
inlawrev-3749	854	31	subsidy	subsidy	NOUN
inlawrev-3749	854	32	,	,	PUNCT
inlawrev-3749	854	33	did	do	AUX
inlawrev-3749	854	34	follow	follow	VERB
inlawrev-3749	854	35	supreme	supreme	PROPN
inlawrev-3749	854	36	court	court	PROPN
inlawrev-3749	854	37	precedent	precedent	NOUN
inlawrev-3749	854	38	.	.	PUNCT
inlawrev-3749	855	1	nonetheless	nonetheless	ADV
inlawrev-3749	855	2	,	,	PUNCT
inlawrev-3749	855	3	based	base	VERB
inlawrev-3749	855	4	on	on	ADP
inlawrev-3749	855	5	the	the	DET
inlawrev-3749	855	6	reasoning	reasoning	NOUN
inlawrev-3749	855	7	of	of	ADP
inlawrev-3749	855	8	west	west	PROPN
inlawrev-3749	855	9	lynn	lynn	PROPN
inlawrev-3749	855	10	creamery	creamery	PROPN
inlawrev-3749	855	11	,	,	PUNCT
inlawrev-3749	855	12	it	it	PRON
inlawrev-3749	855	13	follows	follow	VERB
inlawrev-3749	855	14	that	that	SCONJ
inlawrev-3749	855	15	states	state	VERB
inlawrev-3749	855	16	that	that	SCONJ
inlawrev-3749	855	17	fund	fund	VERB
inlawrev-3749	855	18	tax	tax	NOUN
inlawrev-3749	855	19	exemptions	exemption	NOUN
inlawrev-3749	855	20	and	and	CCONJ
inlawrev-3749	855	21	credits	credit	NOUN
inlawrev-3749	855	22	from	from	ADP
inlawrev-3749	855	23	an	an	DET
inlawrev-3749	855	24	economic	economic	ADJ
inlawrev-3749	855	25	development	development	NOUN
inlawrev-3749	855	26	fund	fund	NOUN
inlawrev-3749	855	27	which	which	PRON
inlawrev-3749	855	28	is	be	AUX
inlawrev-3749	855	29	funded	fund	VERB
inlawrev-3749	855	30	by	by	ADP
inlawrev-3749	855	31	the	the	DET
inlawrev-3749	855	32	general	general	ADJ
inlawrev-3749	855	33	assembly	assembly	NOUN
inlawrev-3749	855	34	should	should	AUX
inlawrev-3749	855	35	pass	pass	VERB
inlawrev-3749	855	36	constitutional	constitutional	ADJ
inlawrev-3749	855	37	scrutiny	scrutiny	NOUN
inlawrev-3749	855	38	.	.	PUNCT
inlawrev-3749	856	1	250	250	NUM
inlawrev-3749	856	2	assuming	assume	VERB
inlawrev-3749	856	3	,	,	PUNCT
inlawrev-3749	856	4	as	as	SCONJ
inlawrev-3749	856	5	the	the	DET
inlawrev-3749	856	6	court	court	NOUN
inlawrev-3749	856	7	did	do	VERB
inlawrev-3749	856	8	in	in	ADP
inlawrev-3749	856	9	west	west	PROPN
inlawrev-3749	856	10	lynn	lynn	PROPN
inlawrev-3749	856	11	creamery	creamery	PROPN
inlawrev-3749	856	12	,	,	PUNCT
inlawrev-3749	856	13	that	that	SCONJ
inlawrev-3749	856	14	both	both	DET
inlawrev-3749	856	15	massachusetts	massachusetts	PROPN
inlawrev-3749	856	16	's	's	PART
inlawrev-3749	856	17	exemption	exemption	NOUN
inlawrev-3749	856	18	and	and	CCONJ
inlawrev-3749	856	19	subsidy	subsidy	NOUN
inlawrev-3749	856	20	standing	stand	VERB
inlawrev-3749	856	21	alone	alone	ADV
inlawrev-3749	856	22	would	would	AUX
inlawrev-3749	856	23	have	have	AUX
inlawrev-3749	856	24	been	be	AUX
inlawrev-3749	856	25	constitutional	constitutional	ADJ
inlawrev-3749	856	26	,	,	PUNCT
inlawrev-3749	856	27	the	the	DET
inlawrev-3749	856	28	pricing	pricing	NOUN
inlawrev-3749	856	29	order	order	NOUN
inlawrev-3749	856	30	was	be	AUX
inlawrev-3749	856	31	nevertheless	nevertheless	ADV
inlawrev-3749	856	32	struck	strike	VERB
inlawrev-3749	856	33	down	down	ADP
inlawrev-3749	856	34	because	because	SCONJ
inlawrev-3749	856	35	the	the	DET
inlawrev-3749	856	36	subsidy	subsidy	NOUN
inlawrev-3749	856	37	was	be	AUX
inlawrev-3749	856	38	funded	fund	VERB
inlawrev-3749	856	39	principally	principally	ADV
inlawrev-3749	856	40	from	from	ADP
inlawrev-3749	856	41	taxes	taxis	NOUN
inlawrev-3749	856	42	on	on	ADP
inlawrev-3749	856	43	the	the	DET
inlawrev-3749	856	44	sale	sale	NOUN
inlawrev-3749	856	45	ofmilk	ofmilk	NOUN
inlawrev-3749	856	46	produced	produce	VERB
inlawrev-3749	856	47	out	out	ADP
inlawrev-3749	856	48	-	-	PUNCT
inlawrev-3749	856	49	of	of	ADP
inlawrev-3749	856	50	-	-	PUNCT
inlawrev-3749	856	51	state	state	NOUN
inlawrev-3749	856	52	rather	rather	ADV
inlawrev-3749	856	53	than	than	ADP
inlawrev-3749	856	54	from	from	ADP
inlawrev-3749	856	55	the	the	DET
inlawrev-3749	856	56	state	state	NOUN
inlawrev-3749	856	57	's	's	PART
inlawrev-3749	856	58	general	general	ADJ
inlawrev-3749	856	59	revenue	revenue	NOUN
inlawrev-3749	856	60	.	.	PUNCT
inlawrev-3749	857	1	251	251	NUM
inlawrev-3749	857	2	for	for	ADP
inlawrev-3749	857	3	the	the	DET
inlawrev-3749	857	4	states	state	NOUN
inlawrev-3749	857	5	that	that	PRON
inlawrev-3749	857	6	have	have	AUX
inlawrev-3749	857	7	created	create	VERB
inlawrev-3749	857	8	economic	economic	ADJ
inlawrev-3749	857	9	development	development	NOUN
inlawrev-3749	857	10	funds	fund	NOUN
inlawrev-3749	857	11	,	,	PUNCT
inlawrev-3749	857	12	in	in	ADP
inlawrev-3749	857	13	-	-	PUNCT
inlawrev-3749	857	14	state	state	NOUN
inlawrev-3749	857	15	interests	interest	NOUN
inlawrev-3749	857	16	can	can	AUX
inlawrev-3749	857	17	lobby	lobby	VERB
inlawrev-3749	857	18	against	against	ADP
inlawrev-3749	857	19	the	the	DET
inlawrev-3749	857	20	appropriations	appropriation	NOUN
inlawrev-3749	857	21	for	for	ADP
inlawrev-3749	857	22	economic	economic	ADJ
inlawrev-3749	857	23	development	development	NOUN
inlawrev-3749	857	24	if	if	SCONJ
inlawrev-3749	857	25	they	they	PRON
inlawrev-3749	857	26	so	so	ADV
inlawrev-3749	857	27	desire	desire	VERB
inlawrev-3749	857	28	.	.	PUNCT
inlawrev-3749	858	1	252	252	NUM
inlawrev-3749	858	2	in	in	ADP
inlawrev-3749	858	3	this	this	DET
inlawrev-3749	858	4	manner	manner	NOUN
inlawrev-3749	858	5	,	,	PUNCT
inlawrev-3749	858	6	the	the	DET
inlawrev-3749	858	7	state	state	NOUN
inlawrev-3749	858	8	's	's	PART
inlawrev-3749	858	9	political	political	ADJ
inlawrev-3749	858	10	processes	process	NOUN
inlawrev-3749	858	11	can	can	AUX
inlawrev-3749	858	12	be	be	AUX
inlawrev-3749	858	13	relied	rely	VERB
inlawrev-3749	858	14	upon	upon	SCONJ
inlawrev-3749	858	15	"	"	PUNCT
inlawrev-3749	858	16	to	to	PART
inlawrev-3749	858	17	prevent	prevent	VERB
inlawrev-3749	858	18	legislative	legislative	ADJ
inlawrev-3749	858	19	abuse	abuse	NOUN
inlawrev-3749	858	20	.	.	PUNCT
inlawrev-3749	858	21	"	"	PUNCT
inlawrev-3749	859	1	253	253	NUM
inlawrev-3749	859	2	conclusion	conclusion	NOUN
inlawrev-3749	859	3	the	the	DET
inlawrev-3749	859	4	sixth	sixth	ADJ
inlawrev-3749	859	5	circuit	circuit	NOUN
inlawrev-3749	859	6	has	have	AUX
inlawrev-3749	859	7	placed	place	VERB
inlawrev-3749	859	8	a	a	DET
inlawrev-3749	859	9	very	very	ADV
inlawrev-3749	859	10	heavy	heavy	ADJ
inlawrev-3749	859	11	burden	burden	NOUN
inlawrev-3749	859	12	on	on	ADP
inlawrev-3749	859	13	the	the	DET
inlawrev-3749	859	14	states	state	NOUN
inlawrev-3749	859	15	within	within	ADP
inlawrev-3749	859	16	its	its	PRON
inlawrev-3749	859	17	jurisdiction	jurisdiction	NOUN
inlawrev-3749	859	18	.	.	PUNCT
inlawrev-3749	860	1	those	those	DET
inlawrev-3749	860	2	states	state	NOUN
inlawrev-3749	860	3	—	—	PUNCT
inlawrev-3749	860	4	kentucky	kentucky	PROPN
inlawrev-3749	860	5	,	,	PUNCT
inlawrev-3749	860	6	michigan	michigan	PROPN
inlawrev-3749	860	7	,	,	PUNCT
inlawrev-3749	860	8	ohio	ohio	PROPN
inlawrev-3749	860	9	,	,	PUNCT
inlawrev-3749	860	10	and	and	CCONJ
inlawrev-3749	860	11	tennessee	tennessee	PROPN
inlawrev-3749	860	12	—	—	PUNCT
inlawrev-3749	860	13	are	be	AUX
inlawrev-3749	860	14	no	no	ADV
inlawrev-3749	860	15	longer	long	ADV
inlawrev-3749	860	16	on	on	ADP
inlawrev-3749	860	17	the	the	DET
inlawrev-3749	860	18	same	same	ADJ
inlawrev-3749	860	19	economic	economic	ADJ
inlawrev-3749	860	20	development	development	NOUN
inlawrev-3749	860	21	playing	playing	NOUN
inlawrev-3749	860	22	field	field	NOUN
inlawrev-3749	860	23	with	with	ADP
inlawrev-3749	860	24	the	the	DET
inlawrev-3749	860	25	rest	rest	NOUN
inlawrev-3749	860	26	of	of	ADP
inlawrev-3749	860	27	the	the	DET
inlawrev-3749	860	28	nation	nation	NOUN
inlawrev-3749	860	29	.	.	PUNCT
inlawrev-3749	861	1	when	when	SCONJ
inlawrev-3749	861	2	the	the	DET
inlawrev-3749	861	3	supreme	supreme	PROPN
inlawrev-3749	861	4	court	court	PROPN
inlawrev-3749	861	5	addresses	address	VERB
inlawrev-3749	861	6	the	the	DET
inlawrev-3749	861	7	issue	issue	NOUN
inlawrev-3749	861	8	ofeconomic	ofeconomic	ADJ
inlawrev-3749	861	9	development	development	NOUN
inlawrev-3749	861	10	tax	tax	NOUN
inlawrev-3749	861	11	incentives	incentive	NOUN
inlawrev-3749	861	12	in	in	ADP
inlawrev-3749	861	13	its	its	PRON
inlawrev-3749	861	14	review	review	NOUN
inlawrev-3749	861	15	of	of	ADP
inlawrev-3749	861	16	cuno	cuno	PROPN
inlawrev-3749	861	17	v.	v.	ADP
inlawrev-3749	861	18	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	861	19	,	,	PUNCT
inlawrev-3749	861	20	it	it	PRON
inlawrev-3749	861	21	need	need	AUX
inlawrev-3749	861	22	not	not	PART
inlawrev-3749	861	23	even	even	ADV
inlawrev-3749	861	24	get	get	VERB
inlawrev-3749	861	25	to	to	ADP
inlawrev-3749	861	26	the	the	DET
inlawrev-3749	861	27	issue	issue	NOUN
inlawrev-3749	861	28	ofwhether	ofwhether	ADP
inlawrev-3749	861	29	the	the	DET
inlawrev-3749	861	30	tax	tax	NOUN
inlawrev-3749	861	31	incentive	incentive	NOUN
inlawrev-3749	861	32	is	be	AUX
inlawrev-3749	861	33	similar	similar	ADJ
inlawrev-3749	861	34	to	to	ADP
inlawrev-3749	861	35	a	a	DET
inlawrev-3749	861	36	subsidy	subsidy	NOUN
inlawrev-3749	861	37	.	.	PUNCT
inlawrev-3749	862	1	the	the	DET
inlawrev-3749	862	2	court	court	NOUN
inlawrev-3749	862	3	should	should	AUX
inlawrev-3749	862	4	look	look	VERB
inlawrev-3749	862	5	to	to	ADP
inlawrev-3749	862	6	who	who	PRON
inlawrev-3749	862	7	is	be	AUX
inlawrev-3749	862	8	bearing	bear	VERB
inlawrev-3749	862	9	the	the	DET
inlawrev-3749	862	10	burden	burden	NOUN
inlawrev-3749	862	11	.	.	PUNCT
inlawrev-3749	863	1	in	in	ADP
inlawrev-3749	863	2	other	other	ADJ
inlawrev-3749	863	3	words	word	NOUN
inlawrev-3749	863	4	,	,	PUNCT
inlawrev-3749	863	5	who	who	PRON
inlawrev-3749	863	6	pays	pay	VERB
inlawrev-3749	863	7	the	the	DET
inlawrev-3749	863	8	price	price	NOUN
inlawrev-3749	863	9	to	to	PART
inlawrev-3749	863	10	"	"	PUNCT
inlawrev-3749	863	11	lure	lure	VERB
inlawrev-3749	863	12	"	"	PUNCT
inlawrev-3749	863	13	the	the	DET
inlawrev-3749	863	14	new	new	ADJ
inlawrev-3749	863	15	business	business	NOUN
inlawrev-3749	863	16	,	,	PUNCT
inlawrev-3749	863	17	or	or	CCONJ
inlawrev-3749	863	18	expansion	expansion	NOUN
inlawrev-3749	863	19	of	of	ADP
inlawrev-3749	863	20	an	an	DET
inlawrev-3749	863	21	existing	exist	VERB
inlawrev-3749	863	22	business	business	NOUN
inlawrev-3749	863	23	,	,	PUNCT
inlawrev-3749	863	24	in	in	ADP
inlawrev-3749	863	25	-	-	PUNCT
inlawrev-3749	863	26	state	state	NOUN
inlawrev-3749	863	27	?	?	PUNCT
inlawrev-3749	863	28	is	be	AUX
inlawrev-3749	863	29	this	this	DET
inlawrev-3749	863	30	cost	cost	NOUN
inlawrev-3749	863	31	borne	bear	VERB
inlawrev-3749	863	32	generally	generally	ADV
inlawrev-3749	863	33	by	by	ADP
inlawrev-3749	863	34	citizens	citizen	NOUN
inlawrev-3749	863	35	in	in	ADP
inlawrev-3749	863	36	-	-	PUNCT
inlawrev-3749	863	37	state	state	NOUN
inlawrev-3749	863	38	who	who	PRON
inlawrev-3749	863	39	have	have	VERB
inlawrev-3749	863	40	their	their	PRON
inlawrev-3749	863	41	own	own	ADJ
inlawrev-3749	863	42	competing	compete	VERB
inlawrev-3749	863	43	demands	demand	NOUN
inlawrev-3749	863	44	,	,	PUNCT
inlawrev-3749	863	45	or	or	CCONJ
inlawrev-3749	863	46	is	be	AUX
inlawrev-3749	863	47	the	the	DET
inlawrev-3749	863	48	cost	cost	NOUN
inlawrev-3749	863	49	borne	bear	VERB
inlawrev-3749	863	50	by	by	ADP
inlawrev-3749	863	51	out	out	ADV
inlawrev-3749	863	52	-	-	PUNCT
inlawrev-3749	863	53	of	of	ADP
inlawrev-3749	863	54	-	-	PUNCT
inlawrev-3749	863	55	state	state	NOUN
inlawrev-3749	863	56	competitors	competitor	NOUN
inlawrev-3749	863	57	?	?	PUNCT
inlawrev-3749	864	1	the	the	DET
inlawrev-3749	864	2	analysis	analysis	NOUN
inlawrev-3749	864	3	of	of	ADP
inlawrev-3749	864	4	justice	justice	NOUN
inlawrev-3749	864	5	brickley	brickley	ADJ
inlawrev-3749	864	6	in	in	ADP
inlawrev-3749	864	7	caterpillar	caterpillar	PROPN
inlawrev-3749	864	8	,	,	PUNCT
inlawrev-3749	864	9	inc	inc	PROPN
inlawrev-3749	864	10	.	.	PROPN
inlawrev-3749	864	11	provides	provide	VERB
inlawrev-3749	864	12	a	a	DET
inlawrev-3749	864	13	guide	guide	NOUN
inlawrev-3749	864	14	:	:	PUNCT
inlawrev-3749	864	15	"	"	PUNCT
inlawrev-3749	864	16	basing	base	VERB
inlawrev-3749	864	17	a	a	DET
inlawrev-3749	864	18	deduction	deduction	NOUN
inlawrev-3749	864	19	on	on	ADP
inlawrev-3749	864	20	a	a	DET
inlawrev-3749	864	21	change	change	NOUN
inlawrev-3749	864	22	in	in	ADP
inlawrev-3749	864	23	a	a	DET
inlawrev-3749	864	24	250	250	NUM
inlawrev-3749	864	25	.	.	PUNCT
inlawrev-3749	865	1	see	see	VERB
inlawrev-3749	865	2	colo	colo	PROPN
inlawrev-3749	865	3	.	.	PUNCT
inlawrev-3749	866	1	rev	rev	PROPN
inlawrev-3749	866	2	.	.	PROPN
inlawrev-3749	866	3	stat	stat	PROPN
inlawrev-3749	866	4	.	.	PUNCT
inlawrev-3749	867	1	ann	ann	PROPN
inlawrev-3749	867	2	.	.	PUNCT
inlawrev-3749	868	1	§	§	PROPN
inlawrev-3749	868	2	24	24	NUM
inlawrev-3749	868	3	-	-	SYM
inlawrev-3749	868	4	46	46	NUM
inlawrev-3749	868	5	-	-	PUNCT
inlawrev-3749	868	6	105	105	NUM
inlawrev-3749	868	7	(	(	PUNCT
inlawrev-3749	868	8	west	west	NOUN
inlawrev-3749	868	9	2004	2004	NUM
inlawrev-3749	868	10	)	)	PUNCT
inlawrev-3749	868	11	(	(	PUNCT
inlawrev-3749	868	12	creating	create	VERB
inlawrev-3749	868	13	colorado	colorado	NOUN
inlawrev-3749	868	14	economic	economic	PROPN
inlawrev-3749	868	15	development	development	PROPN
inlawrev-3749	868	16	fund	fund	PROPN
inlawrev-3749	868	17	subject	subject	NOUN
inlawrev-3749	868	18	to	to	ADP
inlawrev-3749	868	19	annual	annual	ADJ
inlawrev-3749	868	20	appropriation	appropriation	NOUN
inlawrev-3749	868	21	by	by	ADP
inlawrev-3749	868	22	the	the	DET
inlawrev-3749	868	23	general	general	ADJ
inlawrev-3749	868	24	assembly	assembly	NOUN
inlawrev-3749	868	25	)	)	PUNCT
inlawrev-3749	868	26	;	;	PUNCT
inlawrev-3749	868	27	35	35	NUM
inlawrev-3749	868	28	iii	iii	NOUN
inlawrev-3749	868	29	.	.	PUNCT
inlawrev-3749	868	30	comp	comp	PROPN
inlawrev-3749	868	31	.	.	PUNCT
inlawrev-3749	869	1	stat	stat	PROPN
inlawrev-3749	869	2	.	.	PUNCT
inlawrev-3749	870	1	10/5	10/5	NUM
inlawrev-3749	870	2	-	-	SYM
inlawrev-3749	870	3	85	85	NUM
inlawrev-3749	870	4	(	(	PUNCT
inlawrev-3749	870	5	2004	2004	NUM
inlawrev-3749	870	6	)	)	PUNCT
inlawrev-3749	870	7	(	(	PUNCT
inlawrev-3749	870	8	funding	fund	VERB
inlawrev-3749	870	9	tax	tax	NOUN
inlawrev-3749	870	10	credit	credit	NOUN
inlawrev-3749	870	11	awarded	award	VERB
inlawrev-3749	870	12	to	to	ADP
inlawrev-3749	870	13	taxpayer	taxpayer	NOUN
inlawrev-3749	870	14	meeting	meet	VERB
inlawrev-3749	870	15	economic	economic	ADJ
inlawrev-3749	870	16	development	development	NOUN
inlawrev-3749	870	17	criteria	criterion	NOUN
inlawrev-3749	870	18	from	from	ADP
inlawrev-3749	870	19	"	"	PUNCT
inlawrev-3749	870	20	economic	economic	ADJ
inlawrev-3749	870	21	development	development	NOUN
inlawrev-3749	870	22	for	for	ADP
inlawrev-3749	870	23	a	a	DET
inlawrev-3749	870	24	growing	grow	VERB
inlawrev-3749	870	25	economy	economy	NOUN
inlawrev-3749	870	26	fund	fund	NOUN
inlawrev-3749	870	27	"	"	PUNCT
inlawrev-3749	870	28	which	which	PRON
inlawrev-3749	870	29	is	be	AUX
inlawrev-3749	870	30	funded	fund	VERB
inlawrev-3749	870	31	in	in	ADP
inlawrev-3749	870	32	part	part	NOUN
inlawrev-3749	870	33	from	from	ADP
inlawrev-3749	870	34	appropriations	appropriation	NOUN
inlawrev-3749	870	35	from	from	ADP
inlawrev-3749	870	36	the	the	DET
inlawrev-3749	870	37	general	general	ADJ
inlawrev-3749	870	38	assembly	assembly	NOUN
inlawrev-3749	870	39	)	)	PUNCT
inlawrev-3749	870	40	;	;	PUNCT
inlawrev-3749	871	1	ind	ind	PROPN
inlawrev-3749	871	2	.	.	PUNCT
inlawrev-3749	871	3	code	code	PROPN
inlawrev-3749	871	4	§	§	PROPN
inlawrev-3749	871	5	6	6	NUM
inlawrev-3749	871	6	-	-	SYM
inlawrev-3749	871	7	3.1	3.1	NUM
inlawrev-3749	871	8	-	-	SYM
inlawrev-3749	871	9	13	13	NUM
inlawrev-3749	871	10	-	-	SYM
inlawrev-3749	871	11	26	26	NUM
inlawrev-3749	871	12	(	(	PUNCT
inlawrev-3749	871	13	2004	2004	NUM
inlawrev-3749	871	14	)	)	PUNCT
inlawrev-3749	871	15	(	(	PUNCT
inlawrev-3749	871	16	funding	fund	VERB
inlawrev-3749	871	17	tax	tax	NOUN
inlawrev-3749	871	18	credit	credit	NOUN
inlawrev-3749	871	19	awarded	award	VERB
inlawrev-3749	871	20	to	to	ADP
inlawrev-3749	871	21	taxpayer	taxpayer	NOUN
inlawrev-3749	871	22	meeting	meet	VERB
inlawrev-3749	871	23	economic	economic	ADJ
inlawrev-3749	871	24	development	development	NOUN
inlawrev-3749	871	25	criteria	criterion	NOUN
inlawrev-3749	871	26	from	from	ADP
inlawrev-3749	871	27	"	"	PUNCT
inlawrev-3749	871	28	economic	economic	ADJ
inlawrev-3749	871	29	development	development	NOUN
inlawrev-3749	871	30	for	for	ADP
inlawrev-3749	871	31	a	a	DET
inlawrev-3749	871	32	growing	grow	VERB
inlawrev-3749	871	33	economy	economy	NOUN
inlawrev-3749	871	34	fund	fund	NOUN
inlawrev-3749	871	35	"	"	PUNCT
inlawrev-3749	871	36	which	which	PRON
inlawrev-3749	871	37	is	be	AUX
inlawrev-3749	871	38	funded	fund	VERB
inlawrev-3749	871	39	in	in	ADP
inlawrev-3749	871	40	part	part	NOUN
inlawrev-3749	871	41	from	from	ADP
inlawrev-3749	871	42	appropriations	appropriation	NOUN
inlawrev-3749	871	43	from	from	ADP
inlawrev-3749	871	44	the	the	DET
inlawrev-3749	871	45	general	general	ADJ
inlawrev-3749	871	46	assembly	assembly	NOUN
inlawrev-3749	871	47	)	)	PUNCT
inlawrev-3749	871	48	;	;	PUNCT
inlawrev-3749	871	49	cf	cf	X
inlawrev-3749	871	50	.	.	PUNCT
inlawrev-3749	871	51	12	12	NUM
inlawrev-3749	871	52	pa	pa	PROPN
inlawrev-3749	871	53	.	.	PUNCT
inlawrev-3749	871	54	cons	cons	PROPN
inlawrev-3749	871	55	.	.	PUNCT
inlawrev-3749	872	1	stat	stat	PROPN
inlawrev-3749	872	2	.	.	PUNCT
inlawrev-3749	873	1	ann	ann	PROPN
inlawrev-3749	873	2	.	.	PUNCT
inlawrev-3749	874	1	§	§	PROPN
inlawrev-3749	874	2	3706(c	3706(c	PROPN
inlawrev-3749	874	3	)	)	PUNCT
inlawrev-3749	874	4	(	(	PUNCT
inlawrev-3749	874	5	west	west	NOUN
inlawrev-3749	874	6	2004	2004	NUM
inlawrev-3749	874	7	)	)	PUNCT
inlawrev-3749	874	8	(	(	PUNCT
inlawrev-3749	874	9	providing	provide	VERB
inlawrev-3749	874	10	limitation	limitation	NOUN
inlawrev-3749	874	11	of	of	ADP
inlawrev-3749	874	12	$	$	SYM
inlawrev-3749	874	13	25	25	NUM
inlawrev-3749	874	14	million	million	NUM
inlawrev-3749	874	15	for	for	ADP
inlawrev-3749	874	16	approved	approve	VERB
inlawrev-3749	874	17	tax	tax	NOUN
inlawrev-3749	874	18	credits	credit	NOUN
inlawrev-3749	874	19	)	)	PUNCT
inlawrev-3749	874	20	.	.	PUNCT
inlawrev-3749	875	1	251	251	NUM
inlawrev-3749	875	2	.	.	PUNCT
inlawrev-3749	876	1	west	west	PROPN
inlawrev-3749	876	2	lynn	lynn	PROPN
inlawrev-3749	876	3	creamery	creamery	PROPN
inlawrev-3749	876	4	,	,	PUNCT
inlawrev-3749	876	5	inc	inc	PROPN
inlawrev-3749	876	6	.	.	PROPN
inlawrev-3749	877	1	v.	v.	PROPN
inlawrev-3749	877	2	healy	healy	PROPN
inlawrev-3749	877	3	,	,	PUNCT
inlawrev-3749	877	4	512	512	NUM
inlawrev-3749	877	5	u.s	u.s	PROPN
inlawrev-3749	877	6	.	.	PROPN
inlawrev-3749	877	7	186	186	NUM
inlawrev-3749	877	8	,	,	PUNCT
inlawrev-3749	877	9	199	199	NUM
inlawrev-3749	877	10	(	(	PUNCT
inlawrev-3749	877	11	1994	1994	NUM
inlawrev-3749	877	12	)	)	PUNCT
inlawrev-3749	877	13	.	.	PUNCT
inlawrev-3749	878	1	252	252	NUM
inlawrev-3749	878	2	.	.	PUNCT
inlawrev-3749	879	1	see	see	VERB
inlawrev-3749	879	2	i	i	PRON
inlawrev-3749	879	3	d.	d.	PROPN
inlawrev-3749	879	4	at	at	ADP
inlawrev-3749	879	5	200	200	NUM
inlawrev-3749	879	6	.	.	PUNCT
inlawrev-3749	880	1	253	253	NUM
inlawrev-3749	880	2	.	.	PUNCT
inlawrev-3749	881	1	i	i	PRON
inlawrev-3749	881	2	d.	d.	PROPN
inlawrev-3749	881	3	206	206	NUM
inlawrev-3749	881	4	indiana	indiana	PROPN
inlawrev-3749	881	5	law	law	PROPN
inlawrev-3749	881	6	review	review	NOUN
inlawrev-3749	882	1	[	[	X
inlawrev-3749	882	2	vol	vol	NOUN
inlawrev-3749	882	3	.	.	PUNCT
inlawrev-3749	882	4	39:177	39:177	NUM
inlawrev-3749	882	5	subset	subset	NOUN
inlawrev-3749	882	6	of	of	ADP
inlawrev-3749	882	7	a	a	DET
inlawrev-3749	882	8	company	company	NOUN
inlawrev-3749	882	9	's	's	PART
inlawrev-3749	882	10	in	in	ADP
inlawrev-3749	882	11	-	-	PUNCT
inlawrev-3749	882	12	state	state	NOUN
inlawrev-3749	882	13	activity	activity	NOUN
inlawrev-3749	882	14	relative	relative	ADJ
inlawrev-3749	882	15	to	to	ADP
inlawrev-3749	882	16	its	its	PRON
inlawrev-3749	882	17	total	total	ADJ
inlawrev-3749	882	18	activity	activity	NOUN
inlawrev-3749	882	19	is	be	AUX
inlawrev-3749	882	20	unconstitutional	unconstitutional	ADJ
inlawrev-3749	882	21	.	.	PUNCT
inlawrev-3749	882	22	"	"	PUNCT
inlawrev-3749	883	1	254	254	NUM
inlawrev-3749	883	2	in	in	ADP
inlawrev-3749	883	3	that	that	DET
inlawrev-3749	883	4	situation	situation	NOUN
inlawrev-3749	883	5	,	,	PUNCT
inlawrev-3749	883	6	just	just	ADV
inlawrev-3749	883	7	as	as	SCONJ
inlawrev-3749	883	8	in	in	ADP
inlawrev-3749	883	9	westinghouse	westinghouse	PROPN
inlawrev-3749	883	10	electric	electric	PROPN
inlawrev-3749	883	11	corp	corp	PROPN
inlawrev-3749	883	12	.	.	PROPN
inlawrev-3749	883	13	,	,	PUNCT
inlawrev-3749	883	14	out	out	ADV
inlawrev-3749	883	15	-	-	PUNCT
inlawrev-3749	883	16	of	of	ADP
inlawrev-3749	883	17	-	-	PUNCT
inlawrev-3749	883	18	state	state	NOUN
inlawrev-3749	883	19	competitors	competitor	NOUN
inlawrev-3749	883	20	do	do	AUX
inlawrev-3749	883	21	bear	bear	VERB
inlawrev-3749	883	22	the	the	DET
inlawrev-3749	883	23	burden	burden	NOUN
inlawrev-3749	883	24	of	of	ADP
inlawrev-3749	883	25	"	"	PUNCT
inlawrev-3749	883	26	economic	economic	ADJ
inlawrev-3749	883	27	protectionism	protectionism	NOUN
inlawrev-3749	883	28	.	.	PUNCT
inlawrev-3749	883	29	"	"	PUNCT
inlawrev-3749	884	1	however	however	ADV
inlawrev-3749	884	2	,	,	PUNCT
inlawrev-3749	884	3	where	where	SCONJ
inlawrev-3749	884	4	the	the	DET
inlawrev-3749	884	5	incentive	incentive	NOUN
inlawrev-3749	884	6	is	be	AUX
inlawrev-3749	884	7	available	available	ADJ
inlawrev-3749	884	8	equally	equally	ADV
inlawrev-3749	884	9	to	to	ADP
inlawrev-3749	884	10	in	in	ADP
inlawrev-3749	884	11	-	-	PUNCT
inlawrev-3749	884	12	state	state	NOUN
inlawrev-3749	884	13	and	and	CCONJ
inlawrev-3749	884	14	out	out	ADP
inlawrev-3749	884	15	-	-	PUNCT
inlawrev-3749	884	16	of	of	ADP
inlawrev-3749	884	17	-	-	PUNCT
inlawrev-3749	884	18	state	state	NOUN
inlawrev-3749	884	19	businesses	business	NOUN
inlawrev-3749	884	20	,	,	PUNCT
inlawrev-3749	884	21	without	without	ADP
inlawrev-3749	884	22	reference	reference	NOUN
inlawrev-3749	884	23	to	to	ADP
inlawrev-3749	884	24	a	a	DET
inlawrev-3749	884	25	subset	subset	NOUN
inlawrev-3749	884	26	of	of	ADP
inlawrev-3749	884	27	the	the	DET
inlawrev-3749	884	28	company	company	NOUN
inlawrev-3749	884	29	's	's	PART
inlawrev-3749	884	30	activities	activity	NOUN
inlawrev-3749	884	31	,	,	PUNCT
inlawrev-3749	884	32	the	the	DET
inlawrev-3749	884	33	incentive	incentive	NOUN
inlawrev-3749	884	34	should	should	AUX
inlawrev-3749	884	35	pass	pass	VERB
inlawrev-3749	884	36	constitutional	constitutional	ADJ
inlawrev-3749	884	37	scrutiny	scrutiny	NOUN
inlawrev-3749	884	38	.	.	PUNCT
inlawrev-3749	885	1	likewise	likewise	ADV
inlawrev-3749	885	2	,	,	PUNCT
inlawrev-3749	885	3	states	state	VERB
inlawrev-3749	885	4	that	that	PRON
inlawrev-3749	885	5	fund	fund	VERB
inlawrev-3749	885	6	their	their	PRON
inlawrev-3749	885	7	economic	economic	ADJ
inlawrev-3749	885	8	development	development	NOUN
inlawrev-3749	885	9	tax	tax	NOUN
inlawrev-3749	885	10	credits	credit	NOUN
inlawrev-3749	885	11	and	and	CCONJ
inlawrev-3749	885	12	exemptions	exemption	NOUN
inlawrev-3749	885	13	from	from	ADP
inlawrev-3749	885	14	general	general	ADJ
inlawrev-3749	885	15	revenue	revenue	NOUN
inlawrev-3749	885	16	appropriations	appropriation	NOUN
inlawrev-3749	885	17	should	should	AUX
inlawrev-3749	885	18	also	also	ADV
inlawrev-3749	885	19	pass	pass	VERB
inlawrev-3749	885	20	constitutional	constitutional	ADJ
inlawrev-3749	885	21	scrutiny	scrutiny	NOUN
inlawrev-3749	885	22	.	.	PUNCT
inlawrev-3749	886	1	nevertheless	nevertheless	ADV
inlawrev-3749	886	2	,	,	PUNCT
inlawrev-3749	886	3	the	the	DET
inlawrev-3749	886	4	holding	holding	NOUN
inlawrev-3749	886	5	by	by	ADP
inlawrev-3749	886	6	the	the	DET
inlawrev-3749	886	7	sixth	sixth	ADJ
inlawrev-3749	886	8	circuit	circuit	NOUN
inlawrev-3749	886	9	invalidating	invalidate	VERB
inlawrev-3749	886	10	ohio	ohio	PROPN
inlawrev-3749	886	11	's	's	PART
inlawrev-3749	886	12	investment	investment	NOUN
inlawrev-3749	886	13	tax	tax	NOUN
inlawrev-3749	886	14	credit	credit	NOUN
inlawrev-3749	886	15	misapplied	misapply	VERB
inlawrev-3749	886	16	previous	previous	ADJ
inlawrev-3749	886	17	supreme	supreme	PROPN
inlawrev-3749	886	18	court	court	PROPN
inlawrev-3749	886	19	precedent	precedent	NOUN
inlawrev-3749	886	20	.	.	PUNCT
inlawrev-3749	887	1	it	it	PRON
inlawrev-3749	887	2	failed	fail	VERB
inlawrev-3749	887	3	to	to	PART
inlawrev-3749	887	4	recognize	recognize	VERB
inlawrev-3749	887	5	crucial	crucial	ADJ
inlawrev-3749	887	6	distinctions	distinction	NOUN
inlawrev-3749	887	7	.	.	PUNCT
inlawrev-3749	888	1	as	as	ADP
inlawrev-3749	888	2	a	a	DET
inlawrev-3749	888	3	result	result	NOUN
inlawrev-3749	888	4	,	,	PUNCT
inlawrev-3749	888	5	the	the	DET
inlawrev-3749	888	6	broad	broad	ADJ
inlawrev-3749	888	7	holding	holding	NOUN
inlawrev-3749	888	8	of	of	ADP
inlawrev-3749	888	9	the	the	DET
inlawrev-3749	888	10	sixth	sixth	ADJ
inlawrev-3749	888	11	circuit	circuit	NOUN
inlawrev-3749	888	12	would	would	AUX
inlawrev-3749	888	13	invalidate	invalidate	VERB
inlawrev-3749	888	14	virtually	virtually	ADV
inlawrev-3749	888	15	every	every	DET
inlawrev-3749	888	16	income	income	NOUN
inlawrev-3749	888	17	tax	tax	NOUN
inlawrev-3749	888	18	credit	credit	NOUN
inlawrev-3749	888	19	or	or	CCONJ
inlawrev-3749	888	20	deduction	deduction	NOUN
inlawrev-3749	888	21	provided	provide	VERB
inlawrev-3749	888	22	as	as	ADP
inlawrev-3749	888	23	an	an	DET
inlawrev-3749	888	24	economic	economic	ADJ
inlawrev-3749	888	25	development	development	NOUN
inlawrev-3749	888	26	incentive	incentive	NOUN
inlawrev-3749	888	27	.	.	PUNCT
inlawrev-3749	889	1	a	a	DET
inlawrev-3749	889	2	decision	decision	NOUN
inlawrev-3749	889	3	of	of	ADP
inlawrev-3749	889	4	a	a	DET
inlawrev-3749	889	5	business	business	NOUN
inlawrev-3749	889	6	to	to	PART
inlawrev-3749	889	7	expand	expand	VERB
inlawrev-3749	889	8	in	in	ADP
inlawrev-3749	889	9	-	-	PUNCT
inlawrev-3749	889	10	state	state	NOUN
inlawrev-3749	889	11	or	or	CCONJ
inlawrev-3749	889	12	to	to	PART
inlawrev-3749	889	13	locate	locate	VERB
inlawrev-3749	889	14	within	within	ADP
inlawrev-3749	889	15	a	a	DET
inlawrev-3749	889	16	state	state	NOUN
inlawrev-3749	889	17	necessarily	necessarily	ADV
inlawrev-3749	889	18	is	be	AUX
inlawrev-3749	889	19	a	a	DET
inlawrev-3749	889	20	benefit	benefit	NOUN
inlawrev-3749	889	21	to	to	ADP
inlawrev-3749	889	22	one	one	NUM
inlawrev-3749	889	23	state	state	NOUN
inlawrev-3749	889	24	and	and	CCONJ
inlawrev-3749	889	25	a	a	DET
inlawrev-3749	889	26	detriment	detriment	NOUN
inlawrev-3749	889	27	to	to	ADP
inlawrev-3749	889	28	all	all	DET
inlawrev-3749	889	29	others	other	NOUN
inlawrev-3749	889	30	.	.	PUNCT
inlawrev-3749	890	1	255	255	NUM
inlawrev-3749	891	1	yet	yet	ADV
inlawrev-3749	891	2	,	,	PUNCT
inlawrev-3749	891	3	that	that	PRON
inlawrev-3749	891	4	should	should	AUX
inlawrev-3749	891	5	not	not	PART
inlawrev-3749	891	6	be	be	AUX
inlawrev-3749	891	7	the	the	DET
inlawrev-3749	891	8	basis	basis	NOUN
inlawrev-3749	891	9	to	to	PART
inlawrev-3749	891	10	nullify	nullify	VERB
inlawrev-3749	891	11	incentives	incentive	NOUN
inlawrev-3749	891	12	provided	provide	VERB
inlawrev-3749	891	13	throughout	throughout	ADP
inlawrev-3749	891	14	this	this	DET
inlawrev-3749	891	15	country	country	NOUN
inlawrev-3749	891	16	.	.	PUNCT
inlawrev-3749	892	1	states	state	NOUN
inlawrev-3749	892	2	,	,	PUNCT
inlawrev-3749	892	3	businesses	business	NOUN
inlawrev-3749	892	4	,	,	PUNCT
inlawrev-3749	892	5	communities	community	NOUN
inlawrev-3749	892	6	,	,	PUNCT
inlawrev-3749	892	7	and	and	CCONJ
inlawrev-3749	892	8	individuals	individual	NOUN
inlawrev-3749	892	9	have	have	AUX
inlawrev-3749	892	10	relied	rely	VERB
inlawrev-3749	892	11	on	on	ADP
inlawrev-3749	892	12	development	development	NOUN
inlawrev-3749	892	13	incentives	incentive	NOUN
inlawrev-3749	892	14	and	and	CCONJ
inlawrev-3749	892	15	have	have	AUX
inlawrev-3749	892	16	planned	plan	VERB
inlawrev-3749	892	17	accordingly	accordingly	ADV
inlawrev-3749	892	18	.	.	PUNCT
inlawrev-3749	893	1	256	256	NUM
inlawrev-3749	893	2	arguably	arguably	ADV
inlawrev-3749	893	3	,	,	PUNCT
inlawrev-3749	893	4	"	"	PUNCT
inlawrev-3749	893	5	competition	competition	NOUN
inlawrev-3749	893	6	among	among	ADP
inlawrev-3749	893	7	the	the	DET
inlawrev-3749	893	8	states	state	NOUN
inlawrev-3749	893	9	in	in	ADP
inlawrev-3749	893	10	the	the	DET
inlawrev-3749	893	11	form	form	NOUN
inlawrev-3749	893	12	of	of	ADP
inlawrev-3749	893	13	development	development	NOUN
inlawrev-3749	893	14	incentives	incentive	NOUN
inlawrev-3749	893	15	was	be	AUX
inlawrev-3749	893	16	a	a	DET
inlawrev-3749	893	17	concern	concern	NOUN
inlawrev-3749	893	18	for	for	ADP
inlawrev-3749	893	19	the	the	DET
inlawrev-3749	893	20	drafters	drafter	NOUN
inlawrev-3749	893	21	ofthe	ofthe	ADJ
inlawrev-3749	893	22	constitution	constitution	NOUN
inlawrev-3749	893	23	in	in	ADP
inlawrev-3749	893	24	vesting	vest	VERB
inlawrev-3749	893	25	the	the	DET
inlawrev-3749	893	26	federal	federal	ADJ
inlawrev-3749	893	27	government	government	NOUN
inlawrev-3749	893	28	with	with	ADP
inlawrev-3749	893	29	the	the	DET
inlawrev-3749	893	30	commerce	commerce	NOUN
inlawrev-3749	893	31	power	power	NOUN
inlawrev-3749	893	32	.	.	PUNCT
inlawrev-3749	894	1	"257	"257	NOUN
inlawrev-3749	894	2	writing	write	VERB
inlawrev-3749	894	3	on	on	ADP
inlawrev-3749	894	4	commercial	commercial	ADJ
inlawrev-3749	894	5	competition	competition	NOUN
inlawrev-3749	894	6	as	as	ADP
inlawrev-3749	894	7	a	a	DET
inlawrev-3749	894	8	source	source	NOUN
inlawrev-3749	894	9	ofcontention	ofcontention	NOUN
inlawrev-3749	894	10	among	among	ADP
inlawrev-3749	894	11	the	the	DET
inlawrev-3749	894	12	states	state	NOUN
inlawrev-3749	894	13	in	in	ADP
inlawrev-3749	894	14	the	the	DET
inlawrev-3749	894	15	federalist	federalist	NOUN
inlawrev-3749	894	16	,	,	PUNCT
inlawrev-3749	894	17	alexander	alexander	PROPN
inlawrev-3749	894	18	hamilton	hamilton	PROPN
inlawrev-3749	894	19	"	"	PUNCT
inlawrev-3749	894	20	expressed	express	VERB
inlawrev-3749	894	21	particular	particular	ADJ
inlawrev-3749	894	22	worry	worry	NOUN
inlawrev-3749	894	23	about	about	ADP
inlawrev-3749	894	24	states	state	NOUN
inlawrev-3749	894	25	adopting	adopt	VERB
inlawrev-3749	894	26	commercial	commercial	ADJ
inlawrev-3749	894	27	policies	policy	NOUN
inlawrev-3749	894	28	peculiar	peculiar	ADJ
inlawrev-3749	894	29	to	to	ADP
inlawrev-3749	894	30	themselves	themselves	PRON
inlawrev-3749	894	31	,	,	PUNCT
inlawrev-3749	894	32	creating	create	VERB
inlawrev-3749	894	33	'	'	PUNCT
inlawrev-3749	894	34	distinctions	distinction	NOUN
inlawrev-3749	894	35	,	,	PUNCT
inlawrev-3749	894	36	preferences	preference	NOUN
inlawrev-3749	894	37	,	,	PUNCT
inlawrev-3749	894	38	and	and	CCONJ
inlawrev-3749	894	39	exclusions	exclusion	NOUN
inlawrev-3749	894	40	,	,	PUNCT
inlawrev-3749	894	41	which	which	PRON
inlawrev-3749	894	42	would	would	AUX
inlawrev-3749	894	43	beget	beget	VERB
inlawrev-3749	894	44	discontent	discontent	NOUN
inlawrev-3749	894	45	.	.	PUNCT
inlawrev-3749	894	46	'	'	PUNCT
inlawrev-3749	894	47	"	"	PUNCT
inlawrev-3749	895	1	258	258	NUM
inlawrev-3749	895	2	yet	yet	ADV
inlawrev-3749	895	3	,	,	PUNCT
inlawrev-3749	895	4	alexander	alexander	PROPN
inlawrev-3749	895	5	hamilton	hamilton	PROPN
inlawrev-3749	895	6	,	,	PUNCT
inlawrev-3749	895	7	even	even	ADV
inlawrev-3749	895	8	with	with	ADP
inlawrev-3749	895	9	his	his	PRON
inlawrev-3749	895	10	concerns	concern	NOUN
inlawrev-3749	895	11	regarding	regard	VERB
inlawrev-3749	895	12	commercial	commercial	ADJ
inlawrev-3749	895	13	competition	competition	NOUN
inlawrev-3749	895	14	,	,	PUNCT
inlawrev-3749	895	15	was	be	AUX
inlawrev-3749	895	16	granted	grant	VERB
inlawrev-3749	895	17	a	a	DET
inlawrev-3749	895	18	tax	tax	NOUN
inlawrev-3749	895	19	abatement	abatement	NOUN
inlawrev-3749	895	20	in	in	ADP
inlawrev-3749	895	21	1791	1791	NUM
inlawrev-3749	895	22	by	by	ADP
inlawrev-3749	895	23	the	the	DET
inlawrev-3749	895	24	state	state	NOUN
inlawrev-3749	895	25	ofnew	ofnew	PROPN
inlawrev-3749	895	26	jersey	jersey	PROPN
inlawrev-3749	895	27	to	to	PART
inlawrev-3749	895	28	start	start	VERB
inlawrev-3749	895	29	a	a	DET
inlawrev-3749	895	30	business.259	business.259	PROPN
inlawrev-3749	895	31	254	254	NUM
inlawrev-3749	895	32	.	.	PUNCT
inlawrev-3749	896	1	caterpillar	caterpillar	PROPN
inlawrev-3749	896	2	,	,	PUNCT
inlawrev-3749	896	3	inc	inc	PROPN
inlawrev-3749	896	4	.	.	PROPN
inlawrev-3749	897	1	v.	v.	ADP
inlawrev-3749	897	2	dep't	dep't	PROPN
inlawrev-3749	897	3	oftreasury	oftreasury	NOUN
inlawrev-3749	897	4	,	,	PUNCT
inlawrev-3749	897	5	488	488	NUM
inlawrev-3749	897	6	n.w.2d	n.w.2d	ADP
inlawrev-3749	897	7	182	182	NUM
inlawrev-3749	897	8	,	,	PUNCT
inlawrev-3749	897	9	216	216	NUM
inlawrev-3749	897	10	(	(	PUNCT
inlawrev-3749	897	11	mich	mich	PROPN
inlawrev-3749	897	12	.	.	PROPN
inlawrev-3749	897	13	1992	1992	NUM
inlawrev-3749	897	14	)	)	PUNCT
inlawrev-3749	897	15	(	(	PUNCT
inlawrev-3749	897	16	brickley	brickley	ADJ
inlawrev-3749	897	17	,	,	PUNCT
inlawrev-3749	897	18	j.	j.	PROPN
inlawrev-3749	897	19	,	,	PUNCT
inlawrev-3749	897	20	dissenting	dissent	VERB
inlawrev-3749	897	21	in	in	ADP
inlawrev-3749	897	22	part	part	NOUN
inlawrev-3749	897	23	)	)	PUNCT
inlawrev-3749	897	24	.	.	PUNCT
inlawrev-3749	898	1	255	255	X
inlawrev-3749	898	2	.	.	PUNCT
inlawrev-3749	899	1	see	see	VERB
inlawrev-3749	899	2	the	the	DET
inlawrev-3749	899	3	state	state	NOUN
inlawrev-3749	899	4	ofohio	ofohio	NOUN
inlawrev-3749	899	5	's	's	PART
inlawrev-3749	899	6	petition	petition	NOUN
inlawrev-3749	899	7	for	for	ADP
inlawrev-3749	899	8	rehearing	rehearing	NOUN
inlawrev-3749	899	9	,	,	PUNCT
inlawrev-3749	899	10	cuno	cuno	PROPN
inlawrev-3749	899	11	v.	v.	ADP
inlawrev-3749	899	12	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	899	13	,	,	PUNCT
inlawrev-3749	899	14	inc	inc	PROPN
inlawrev-3749	899	15	.	.	PROPN
inlawrev-3749	899	16	,	,	PUNCT
inlawrev-3749	899	17	386	386	NUM
inlawrev-3749	899	18	f.3d	f.3d	NUM
inlawrev-3749	899	19	738	738	NUM
inlawrev-3749	899	20	(	(	PUNCT
inlawrev-3749	899	21	6th	6th	ADJ
inlawrev-3749	899	22	cir	cir	NOUN
inlawrev-3749	899	23	.	.	PUNCT
inlawrev-3749	899	24	2004	2004	NUM
inlawrev-3749	899	25	)	)	PUNCT
inlawrev-3749	900	1	(	(	PUNCT
inlawrev-3749	900	2	no	no	INTJ
inlawrev-3749	900	3	.	.	NOUN
inlawrev-3749	900	4	01	01	NUM
inlawrev-3749	900	5	-	-	SYM
inlawrev-3749	900	6	3960	3960	NUM
inlawrev-3749	900	7	)	)	PUNCT
inlawrev-3749	900	8	(	(	PUNCT
inlawrev-3749	900	9	noting	note	VERB
inlawrev-3749	900	10	that	that	SCONJ
inlawrev-3749	900	11	any	any	DET
inlawrev-3749	900	12	growth	growth	NOUN
inlawrev-3749	900	13	in	in	ADP
inlawrev-3749	900	14	one	one	NUM
inlawrev-3749	900	15	state	state	NOUN
inlawrev-3749	900	16	comes	come	VERB
inlawrev-3749	900	17	at	at	ADP
inlawrev-3749	900	18	the	the	DET
inlawrev-3749	900	19	expense	expense	NOUN
inlawrev-3749	900	20	of	of	ADP
inlawrev-3749	900	21	development	development	NOUN
inlawrev-3749	900	22	in	in	ADP
inlawrev-3749	900	23	other	other	ADJ
inlawrev-3749	900	24	states	state	NOUN
inlawrev-3749	900	25	)	)	PUNCT
inlawrev-3749	900	26	.	.	PUNCT
inlawrev-3749	901	1	256	256	NUM
inlawrev-3749	901	2	.	.	X
inlawrev-3749	901	3	brief	brief	NOUN
inlawrev-3749	901	4	of	of	ADP
inlawrev-3749	901	5	amici	amici	PROPN
inlawrev-3749	901	6	curiae	curiae	PROPN
inlawrev-3749	901	7	louisville	louisville	PROPN
inlawrev-3749	901	8	area	area	PROPN
inlawrev-3749	901	9	chamber	chamber	PROPN
inlawrev-3749	901	10	of	of	ADP
inlawrev-3749	901	11	commerce	commerce	PROPN
inlawrev-3749	901	12	,	,	PUNCT
inlawrev-3749	901	13	inc	inc	PROPN
inlawrev-3749	901	14	.	.	PROPN
inlawrev-3749	901	15	et	et	PROPN
inlawrev-3749	901	16	al	al	PROPN
inlawrev-3749	901	17	.	.	PUNCT
inlawrev-3749	902	1	at	at	ADP
inlawrev-3749	902	2	7	7	NUM
inlawrev-3749	902	3	,	,	PUNCT
inlawrev-3749	902	4	cuno	cuno	PROPN
inlawrev-3749	902	5	v.	v.	ADP
inlawrev-3749	902	6	daimlerchrysler	daimlerchrysler	PROPN
inlawrev-3749	902	7	,	,	PUNCT
inlawrev-3749	902	8	inc	inc	PROPN
inlawrev-3749	902	9	.	.	PROPN
inlawrev-3749	902	10	,	,	PUNCT
inlawrev-3749	902	11	386	386	NUM
inlawrev-3749	902	12	f.3d	f.3d	NUM
inlawrev-3749	902	13	738	738	NUM
inlawrev-3749	902	14	(	(	PUNCT
inlawrev-3749	902	15	6th	6th	ADJ
inlawrev-3749	902	16	cir	cir	NOUN
inlawrev-3749	902	17	.	.	PUNCT
inlawrev-3749	902	18	2004	2004	NUM
inlawrev-3749	902	19	)	)	PUNCT
inlawrev-3749	902	20	(	(	PUNCT
inlawrev-3749	902	21	no	no	INTJ
inlawrev-3749	902	22	.	.	NOUN
inlawrev-3749	902	23	01	01	NUM
inlawrev-3749	902	24	-	-	SYM
inlawrev-3749	902	25	3960	3960	NUM
inlawrev-3749	902	26	)	)	PUNCT
inlawrev-3749	902	27	(	(	PUNCT
inlawrev-3749	902	28	citing	cite	VERB
inlawrev-3749	902	29	quill	quill	PROPN
inlawrev-3749	902	30	corp	corp	PROPN
inlawrev-3749	902	31	.	.	PROPN
inlawrev-3749	903	1	v.	v.	ADP
inlawrev-3749	903	2	north	north	PROPN
inlawrev-3749	903	3	dakota	dakota	PROPN
inlawrev-3749	903	4	,	,	PUNCT
inlawrev-3749	903	5	504	504	NUM
inlawrev-3749	903	6	u.s	u.s	PROPN
inlawrev-3749	903	7	.	.	PROPN
inlawrev-3749	903	8	298	298	NUM
inlawrev-3749	903	9	,	,	PUNCT
inlawrev-3749	903	10	317	317	NUM
inlawrev-3749	903	11	(	(	PUNCT
inlawrev-3749	903	12	1992	1992	NUM
inlawrev-3749	903	13	)	)	PUNCT
inlawrev-3749	903	14	,	,	PUNCT
inlawrev-3749	903	15	which	which	DET
inlawrev-3749	903	16	"	"	PUNCT
inlawrev-3749	903	17	declin[ed	declin[ed	PROPN
inlawrev-3749	903	18	]	]	PUNCT
inlawrev-3749	903	19	to	to	PART
inlawrev-3749	903	20	reverse	reverse	VERB
inlawrev-3749	903	21	a	a	DET
inlawrev-3749	903	22	longstanding	longstanding	ADJ
inlawrev-3749	903	23	position	position	NOUN
inlawrev-3749	903	24	on	on	ADP
inlawrev-3749	903	25	the	the	DET
inlawrev-3749	903	26	states	state	NOUN
inlawrev-3749	903	27	'	'	PART
inlawrev-3749	903	28	methods	method	NOUN
inlawrev-3749	903	29	of	of	ADP
inlawrev-3749	903	30	taxing	tax	VERB
inlawrev-3749	903	31	mail	mail	NOUN
inlawrev-3749	903	32	order	order	NOUN
inlawrev-3749	903	33	businesses	business	NOUN
inlawrev-3749	903	34	because	because	SCONJ
inlawrev-3749	903	35	existing	exist	VERB
inlawrev-3749	903	36	precedents	precedent	NOUN
inlawrev-3749	903	37	had	have	AUX
inlawrev-3749	903	38	'	'	PUNCT
inlawrev-3749	903	39	engendered	engender	VERB
inlawrev-3749	903	40	substantial	substantial	ADJ
inlawrev-3749	903	41	reliance	reliance	NOUN
inlawrev-3749	903	42	and	and	CCONJ
inlawrev-3749	903	43	[	[	X
inlawrev-3749	903	44	had	have	AUX
inlawrev-3749	903	45	]	]	PUNCT
inlawrev-3749	903	46	become	become	VERB
inlawrev-3749	903	47	part	part	NOUN
inlawrev-3749	903	48	of	of	ADP
inlawrev-3749	903	49	the	the	DET
inlawrev-3749	903	50	basic	basic	ADJ
inlawrev-3749	903	51	framework	framework	NOUN
inlawrev-3749	903	52	of	of	ADP
inlawrev-3749	903	53	a	a	DET
inlawrev-3749	903	54	sizable	sizable	ADJ
inlawrev-3749	903	55	industry	industry	NOUN
inlawrev-3749	903	56	'	'	PUNCT
inlawrev-3749	903	57	"	"	PUNCT
inlawrev-3749	903	58	)	)	PUNCT
inlawrev-3749	903	59	.	.	PUNCT
inlawrev-3749	904	1	257	257	X
inlawrev-3749	904	2	.	.	PUNCT
inlawrev-3749	905	1	ivan	ivan	PROPN
inlawrev-3749	905	2	c.	c.	PROPN
inlawrev-3749	905	3	dale	dale	PROPN
inlawrev-3749	905	4	,	,	PUNCT
inlawrev-3749	905	5	comment	comment	NOUN
inlawrev-3749	905	6	,	,	PUNCT
inlawrev-3749	905	7	economic	economic	ADJ
inlawrev-3749	905	8	development	development	NOUN
inlawrev-3749	905	9	incentives	incentive	NOUN
inlawrev-3749	905	10	,	,	PUNCT
inlawrev-3749	905	11	accountability	accountability	NOUN
inlawrev-3749	905	12	legislation	legislation	NOUN
inlawrev-3749	905	13	and	and	CCONJ
inlawrev-3749	905	14	a	a	DET
inlawrev-3749	905	15	double	double	ADJ
inlawrev-3749	905	16	negative	negative	ADJ
inlawrev-3749	905	17	commerce	commerce	NOUN
inlawrev-3749	905	18	clause	clause	NOUN
inlawrev-3749	905	19	,	,	PUNCT
inlawrev-3749	905	20	46	46	NUM
inlawrev-3749	905	21	st	st	PROPN
inlawrev-3749	905	22	.	.	PROPN
inlawrev-3749	905	23	louis	louis	PROPN
inlawrev-3749	905	24	u.	u.	PROPN
inlawrev-3749	905	25	l.j	l.j	PROPN
inlawrev-3749	905	26	.	.	PROPN
inlawrev-3749	905	27	247	247	NUM
inlawrev-3749	905	28	,	,	PUNCT
inlawrev-3749	905	29	272	272	NUM
inlawrev-3749	905	30	(	(	PUNCT
inlawrev-3749	905	31	2002	2002	NUM
inlawrev-3749	905	32	)	)	PUNCT
inlawrev-3749	905	33	.	.	PUNCT
inlawrev-3749	906	1	258	258	NUM
inlawrev-3749	906	2	.	.	PUNCT
inlawrev-3749	907	1	i	i	PRON
inlawrev-3749	907	2	d.	d.	PROPN
inlawrev-3749	907	3	(	(	PUNCT
inlawrev-3749	907	4	quoting	quote	VERB
inlawrev-3749	907	5	the	the	DET
inlawrev-3749	907	6	federalist	federalist	NOUN
inlawrev-3749	907	7	no	no	NOUN
inlawrev-3749	907	8	.	.	NOUN
inlawrev-3749	907	9	7	7	NUM
inlawrev-3749	907	10	,	,	PUNCT
inlawrev-3749	907	11	at	at	ADP
inlawrev-3749	907	12	29	29	NUM
inlawrev-3749	907	13	(	(	PUNCT
inlawrev-3749	907	14	alexander	alexander	PROPN
inlawrev-3749	907	15	hamilton	hamilton	PROPN
inlawrev-3749	907	16	)	)	PUNCT
inlawrev-3749	907	17	(	(	PUNCT
inlawrev-3749	907	18	bantam	bantam	VERB
inlawrev-3749	907	19	classic	classic	ADJ
inlawrev-3749	907	20	ed	ed	NOUN
inlawrev-3749	907	21	.	.	PROPN
inlawrev-3749	907	22	,	,	PUNCT
inlawrev-3749	907	23	1982	1982	NUM
inlawrev-3749	907	24	)	)	PUNCT
inlawrev-3749	907	25	)	)	PUNCT
inlawrev-3749	907	26	.	.	PUNCT
inlawrev-3749	908	1	259	259	X
inlawrev-3749	908	2	.	.	PUNCT
inlawrev-3749	909	1	i	i	PRON
inlawrev-3749	909	2	d.	d.	PROPN