id	sid	tid	token	lemma	pos
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	1	1	1	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	2	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	3	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	5	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	6	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	7	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	8	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	9	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	10	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	11	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	12	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	14	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	15	DIEBOLD	DIEBOLD	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	16	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	18	Not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	19	so	so	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	20	Beautiful	beautiful	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	21	:	:	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	22	Transferee	Transferee	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	23	Liability	Liability	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	24	Trumps	Trumps	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	25	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	26	Shelter	Shelter	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	27	By	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	28	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	29	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	30	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	31	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	32	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	33	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	34	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	35	Authors	Authors	NNPS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	36	’	’	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	37	Bios	bio	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	38	:	:	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	39	DANA	DANA	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	40	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	41	MARK	MARK	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	42	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	43	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	44	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	45	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	46	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	47	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	48	lawyer	lawyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	49	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	50	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	51	Special	Special	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	52	Counsel	Counsel	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	53	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	54	McCarter	McCarter	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	55	&	&	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	56	English	English	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	57	LLP	LLP	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	58	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	59	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	60	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	1	61	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	1	She	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	2	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	3	been	be	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	4	selected	select	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	5	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	6	both	both	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	7	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	8	SuperLawyer	SuperLawyer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	10	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	11	Best	good	JJS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	12	Lawyer	Lawyer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	13	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	14	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	15	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	16	been	be	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	17	named	name	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	18	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	19	SuperLawyers	SuperLawyers	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	20	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	21	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	22	one	one	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	23	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	25	top	top	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	26	50	50	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	27	Women	Women	NNPS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	28	Lawyers	Lawyers	NNPS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	29	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	30	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	31	metropolitan	metropolitan	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	32	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	33	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	34	area	area	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	2	35	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	1	She	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	2	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	3	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	4	ACTEC	ACTEC	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	5	fellow	fellow	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	6	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	7	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	8	elected	elect	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	9	member	member	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	10	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	12	American	American	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	13	Law	Law	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	14	Institute	Institute	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	3	15	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	1	She	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	2	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	3	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	4	member	member	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	5	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	7	board	board	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	8	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	9	directors	director	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	10	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	12	Ovarian	Ovarian	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	13	Cancer	Cancer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	14	Research	Research	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	15	Fund	Fund	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	4	17	Inc.	Inc.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	1	Her	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	2	practice	practice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	3	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	4	concentrated	concentrate	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	5	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	6	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	7	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	8	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	9	including	include	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	11	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	12	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	13	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	14	same	same	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	15	sex	sex	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	16	couples	couple	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	17	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	18	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	19	estate	estate	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	20	administration	administration	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	21	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	22	philanthropy	philanthropy	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	5	23	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	1	JEFFREY	JEFFREY	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	2	A.	a.	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	3	GALANT	GALANT	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	5	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	6	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	7	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	8	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	9	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	10	lawyer	lawyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	11	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	12	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	13	Counsel	Counsel	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	14	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	15	Meltzer	Meltzer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	17	Lippe	Lippe	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	18	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	19	Goldstein	Goldstein	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	20	&	&	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	21	Breitstone	Breitstone	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	22	LLP	LLP	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	23	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	24	Mineola	Mineola	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	25	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	26	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	27	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	6	28	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	1	He	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	2	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	3	been	be	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	4	selected	select	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	5	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	6	both	both	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	7	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	8	SuperLawyer	SuperLawyer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	10	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	11	Best	good	JJS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	12	Lawyer	lawyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	13	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	14	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	15	been	be	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	16	named	name	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	17	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	18	Best	good	JJS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	19	Lawyers	lawyer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	20	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	21	"	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	22	Lawyer	Lawyer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	23	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	25	Year	year	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	26	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	27	"	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	28	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	30	field	field	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	31	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	32	trust	trust	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	33	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	34	estates	estate	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	35	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	36	including	include	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	37	litigation	litigation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	7	38	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	1	He	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	2	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	3	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	4	ACTEC	ACTEC	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	5	fellow	fellow	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	6	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	7	President	President	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	8	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	9	320	320	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	10	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	11	57	57	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	12	Corporation	Corporation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	13	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	14	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	15	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	16	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	17	cooperative	cooperative	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	18	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	8	19	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	1	His	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	2	practice	practice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	3	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	4	concentrated	concentrate	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	5	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	6	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	7	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	8	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	9	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	10	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	11	including	include	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	12	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	13	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	14	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	15	artists	artist	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	17	collectors	collector	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	18	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	19	art	art	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	20	dealers	dealer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	21	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	22	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	23	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	24	family	family	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	25	business	business	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	26	succession	succession	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	27	planning	planning	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	9	28	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	1	EXECUTIVE	executive	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	2	SUMMARY	summary	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	3	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	4	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	5	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	6	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	7	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	8	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	9	v.	v.	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	10	Commissioner1	Commissioner1	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	11	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	12	describes	describe	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	14	requirements	requirement	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	15	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	16	finding	find	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	17	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	18	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	19	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	20	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	21	69012	69012	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	22	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	23	here	here	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	24	specifically	specifically	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	25	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	26	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	27	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	28	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	29	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	30	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	31	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	32	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	33	predominates	predominate	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	34	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	35	determination	determination	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	36	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	37	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	38	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	39	person	person	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	40	will	will	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	41	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	42	liable	liable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	43	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	44	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	45	taxes	taxis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	46	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	47	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	48	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	10	49	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	1	This	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	2	case	case	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	3	involved	involve	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	4	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	5	so	so	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	6	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	7	called	call	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	8	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	9	Midco”3	Midco”3	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	10	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	11	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	12	whereby	whereby	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	14	goal	goal	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	15	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	16	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	17	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	18	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	19	corporate	corporate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	20	level	level	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	21	taxes	taxis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	22	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	24	disposition	disposition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	25	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	27	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	28	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	29	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	30	C	c	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	31	corporation.4	corporation.4	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	32	A	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	33	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	34	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	35	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	36	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	37	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	38	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	39	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	40	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	41	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	42	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	43	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	44	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	45	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	46	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	47	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	48	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	49	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	50	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	51	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	52	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	53	recharacterized	recharacterize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	54	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	55	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	56	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	57	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	58	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	59	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	60	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	61	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	62	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	63	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	64	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	65	then	then	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	66	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	67	liquidating	liquidate	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	68	distribution	distribution	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	69	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	70	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	71	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	72	proceeds	proceed	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	73	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	74	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	75	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	76	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	77	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	78	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	79	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	11	80	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	1	This	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	2	recharacterization	recharacterization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	3	allowed	allow	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	5	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	6	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	7	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	8	hold	hold	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	9	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	11	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	12	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	13	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	14	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	15	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	16	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	17	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	18	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	19	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	20	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	21	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	22	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	23	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	24	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	25	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	26	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	27	's	's	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	28	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	29	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	30	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	31	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	32	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	33	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	34	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	35	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	36	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	37	respect	respect	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	38	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	39	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	40	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	41	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	42	recognized	recognize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	43	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	44	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	45	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	46	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	47	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	48	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	49	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	50	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	51	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	52	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	12	53	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	1	A	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	2	remand	remand	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	3	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	5	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	6	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	7	concerns	concern	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	8	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	9	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	10	recharacterization	recharacterization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	11	satisfies	satisfie	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	12	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	13	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	13	14	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	1	FACTS	FACTS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	2	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	3	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	4	D	D	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	5	Ranch	Ranch	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	6	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	7	Inc.	Inc.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	8	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	9	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	10	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	11	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	12	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	13	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	14	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	15	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	16	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	17	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	18	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	19	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	20	owned	own	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	21	valuable	valuable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	22	marketable	marketable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	23	securities	security	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	24	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	25	real	real	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	26	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	27	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	28	low	low	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	29	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	30	bases	basis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	14	31	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	1	If	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	3	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	4	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	5	sold	sell	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	6	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	7	arm’s	arm’s	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	8	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	9	length	length	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	10	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	11	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	12	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	14	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	15	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	16	incur	incur	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	17	substantial	substantial	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	18	capital	capital	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	19	gains	gain	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	15	20	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	1	Generally	generally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	2	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	3	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	4	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	5	C	c	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	6	corporations	corporation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	7	favor	favor	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	8	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	9	sales	sale	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	10	over	over	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	12	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	13	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	14	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	15	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	16	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	17	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	18	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	19	order	order	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	20	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	21	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	23	consequent	consequent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	24	double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	25	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	26	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	27	i.e.	i.e.	FW
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	28	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	30	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	31	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	32	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	33	corporate	corporate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	34	level	level	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	35	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	36	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	37	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	38	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	39	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	40	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	41	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	42	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	43	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	44	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	45	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	46	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	47	second	second	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	48	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	49	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	50	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	51	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	52	level	level	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	53	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	54	when	when	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	55	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	56	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	57	proceeds	proceed	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	58	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	59	distributed	distribute	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	60	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	61	liquidation	liquidation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	62	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	63	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	64	corporation.5	corporation.5	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	65	A	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	66	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	67	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	68	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	69	however	however	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	70	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	71	puts	put	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	72	potential	potential	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	73	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	74	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	75	onto	onto	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	76	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	77	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	78	because	because	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	79	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	80	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	81	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	82	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	83	gain	gain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	84	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	85	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	86	inherent	inherent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	87	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	88	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	89	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	90	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	91	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	92	will	will	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	93	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	94	triggered	trigger	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	95	when	when	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	96	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	97	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	98	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	99	ultimately	ultimately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	100	disposed	dispose	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	101	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	16	102	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	1	As	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	2	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	3	result	result	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	6	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	7	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	8	generally	generally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	9	reflects	reflect	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	10	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	11	discount	discount	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	12	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	14	potential	potential	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	15	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	16	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	17	17	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	1	Buyers	buyer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	2	prefer	prefer	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	3	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	4	purchase	purchase	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	5	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	6	rather	rather	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	7	than	than	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	8	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	9	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	10	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	12	problem	problem	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	13	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	14	owning	own	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	15	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	16	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	17	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	18	non	non	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	19	-	-	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	20	disclosed	disclosed	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	21	liabilities	liability	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	18	22	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	2	addition	addition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	3	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	4	there	there	EX
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	5	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	6	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	7	reasons	reason	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	8	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	9	buying	buy	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	10	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	11	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	12	include	include	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	13	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	14	having	have	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	15	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	16	inherit	inherit	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	18	potential	potential	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	19	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	20	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	21	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	23	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	24	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	25	in-	in-	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	26	gain	gain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	27	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	28	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	29	perhaps	perhaps	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	30	more	more	RBR
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	31	importantly	importantly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	32	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	33	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	34	situation	situation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	35	where	where	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	36	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	37	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	38	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	39	owns	own	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	40	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	41	operating	operating	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	42	business	business	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	43	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	44	obtaining	obtain	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	45	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	46	stepped	step	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	47	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	48	up	up	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	49	basis	basis	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	50	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	51	cost	cost	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	52	basis	basis	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	53	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	54	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	55	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	56	acquisition	acquisition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	57	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	58	intangible	intangible	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	59	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	60	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	61	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	62	goodwill	goodwill	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	63	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	64	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	65	cost	cost	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	66	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	67	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	68	can	can	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	69	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	70	amortized	amortize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	71	over	over	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	72	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	73	next	next	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	74	succeeding	succeed	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	75	15	15	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	76	years	year	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	19	77	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	2	present	present	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	3	value	value	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	4	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	5	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	6	amortization	amortization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	7	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	8	provide	provide	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	9	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	10	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	11	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	12	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	13	substantial	substantial	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	14	discount	discount	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	15	off	off	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	16	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	17	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	18	price.6	price.6	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	19	3	3	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	20	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	21	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	22	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	23	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	24	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	25	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	26	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	27	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	28	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	29	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	30	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	31	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	32	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	33	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	34	A	A	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	35	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	36	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	37	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	38	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	39	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	40	structured	structure	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	41	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	42	allow	allow	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	43	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	44	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	45	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	46	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	47	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	48	both	both	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	49	ways	way	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	50	:	:	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	51	that	that	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	52	is	is	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	53	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	54	having	have	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	55	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	56	seller	seller	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	57	sell	sell	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	58	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	59	while	while	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	60	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	61	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	62	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	63	purchasing	purchase	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	64	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	20	65	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	2	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	3	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	4	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	5	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	7	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	8	sell	sell	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	9	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	10	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	11	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	12	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	13	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	14	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	15	intermediary	intermediary	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	16	entity	entity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	17	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	18	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	19	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	20	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	21	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	22	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	23	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	24	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	25	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	26	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	27	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	28	does	do	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	29	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	30	discount	discount	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	31	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	32	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	33	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	34	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	35	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	36	gain	gain	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	37	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	38	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	39	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	40	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	41	generally	generally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	42	happen	happen	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	43	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	44	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	45	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	46	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	47	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	48	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	49	ultimate	ultimate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	50	purchaser	purchaser	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	21	51	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	2	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	3	then	then	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	4	causes	cause	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	6	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	7	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	8	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	9	sell	sell	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	10	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	11	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	12	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	14	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	15	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	16	who	who	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	17	gets	get	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	18	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	19	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	20	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	21	basis	basis	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	22	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	24	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	22	25	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	2	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	3	keeps	keep	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	5	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	6	differential	differential	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	7	between	between	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	8	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	9	slightly	slightly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	10	higher	high	JJR
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	11	asset	asset	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	12	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	13	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	14	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	16	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	17	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	18	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	19	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	20	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	21	fee	fee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	23	22	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	2	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	3	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	4	willingness	willingness	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	5	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	6	facilitate	facilitate	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	8	avoidance	avoidance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	9	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	11	double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	12	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	13	consequences	consequence	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	14	inherent	inherent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	15	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	16	holding	hold	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	17	appreciated	appreciated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	18	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	19	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	20	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	21	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	22	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	23	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	24	based	base	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	25	either	either	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	26	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	27	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	28	claimed	claim	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	29	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	30	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	31	exempt	exempt	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	32	status	status	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	33	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	34	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	35	possession	possession	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	36	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	37	accommodating	accommodate	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	38	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	39	attributes	attribute	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	40	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	41	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	42	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	43	capital	capital	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	44	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	45	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	46	net	net	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	47	operating	operating	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	48	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	49	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	50	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	51	allow	allow	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	52	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	53	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	54	offset	offset	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	55	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	56	recognized	recognize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	57	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	58	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	59	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	60	gain	gain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	24	61	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	1	Without	without	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	2	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	3	offsetting	offset	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	4	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	5	attributes	attribute	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	6	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	8	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	9	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	10	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	12	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	14	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	15	gain	gain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	16	will	will	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	17	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	18	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	19	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	20	satisfied	satisfied	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	25	21	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	1	Typically	typically	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	2	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	3	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	4	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	5	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	6	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	7	newly	newly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	8	formed	form	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	9	entity	entity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	10	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	11	usually	usually	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	12	without	without	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	13	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	14	income	income	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	15	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	16	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	17	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	18	created	create	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	19	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	21	sole	sole	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	22	purpose	purpose	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	23	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	24	facilitating	facilitate	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	26	disposition	disposition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	27	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	28	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	29	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	30	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	31	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	32	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	33	together	together	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	34	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	35	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	36	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	37	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	38	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	39	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	40	likely	likely	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	41	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	42	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	43	judgment	judgment	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	44	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	45	proof	proof	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	46	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	47	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	48	conclusion	conclusion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	49	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	50	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	51	series	series	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	52	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	53	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	54	contemplated	contemplate	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	26	55	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	3	generally	generally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	4	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	5	no	no	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	6	choice	choice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	7	but	but	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	8	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	9	seek	seek	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	10	payment	payment	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	11	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	12	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	13	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	14	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	15	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	16	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	17	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	18	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	19	order	order	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	20	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	21	satisfy	satisfy	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	23	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	24	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	26	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	27	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	28	created	create	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	29	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	30	avoid.7	avoid.7	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	31	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	32	May	May	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	33	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	34	19998	19998	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	35	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	36	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	37	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	38	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	39	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	40	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	41	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	42	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	43	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	44	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	45	Inc.	Inc.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	46	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	47	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	48	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	49	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	50	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	51	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	52	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	53	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	54	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	55	Dorothy	Dorothy	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	56	R.	R.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	57	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	58	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	59	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	60	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	61	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	62	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	63	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	64	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	65	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	66	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	67	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	68	decided	decide	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	69	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	70	sell	sell	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	71	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	72	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	73	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	74	Double	Double	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	75	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	27	76	D.	D.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	2	directors	director	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	3	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	4	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	5	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	6	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	7	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	8	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	9	4	4	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	10	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	11	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	12	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	13	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	14	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	15	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	16	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	17	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	18	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	19	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	20	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	21	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	22	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	23	trustees	trustee	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	24	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	26	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	27	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	28	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	29	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	30	legal	legal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	31	representatives	representative	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	32	consulted	consult	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	33	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	34	various	various	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	35	investment	investment	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	36	banking	banking	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	37	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	38	brokerage	brokerage	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	39	type	type	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	40	organizations	organization	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	41	who	who	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	42	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	43	promoting	promote	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	44	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	45	arrangements	arrangement	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	46	since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	47	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	48	respective	respective	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	49	interests	interest	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	50	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	51	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	52	earning	earn	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	53	brokerage	brokerage	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	54	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	55	advisory	advisory	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	56	fees	fee	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	57	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	58	acquiring	acquire	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	59	C	c	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	60	corporations	corporation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	61	holding	hold	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	62	low	low	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	63	basis	basis	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	64	high	high	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	65	valued	value	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	66	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	67	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	68	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	69	immediately	immediately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	70	disposing	dispose	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	71	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	72	same	same	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	28	73	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	1	After	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	2	much	much	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	3	investigation	investigation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	6	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	7	selected	select	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	8	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	9	promoter	promoter	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	10	who	who	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	11	established	establish	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	12	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	13	Acquisition	Acquisition	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	14	Corp.	Corp.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	15	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	16	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	17	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	18	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	19	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	20	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	21	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	22	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	24	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	25	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	27	purpose	purpose	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	28	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	29	acquiring	acquire	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	30	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	31	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	32	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	33	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	34	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	29	35	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	1	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	2	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	3	then	then	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	4	actually	actually	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	5	acquired	acquire	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	6	all	all	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	7	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	8	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	9	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	10	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	11	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	12	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	13	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	14	cash	cash	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	15	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	16	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	17	amount	amount	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	18	equal	equal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	19	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	21	fair	fair	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	22	market	market	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	23	value	value	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	24	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	26	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	27	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	28	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	29	minus	minus	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	30	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	31	4.25	4.25	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	32	%	%	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	33	discount	discount	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	30	34	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	1	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	2	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	3	borrowed	borrow	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	4	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	5	Rabobank	Rabobank	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	7	funds	fund	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	8	necessary	necessary	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	9	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	10	acquire	acquire	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	12	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	14	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	15	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	16	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	17	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	18	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	19	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	20	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	21	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	22	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	23	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	24	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	25	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	26	simultaneously	simultaneously	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	27	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	28	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	29	acquisition	acquisition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	30	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	31	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	32	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	33	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	34	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	35	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	36	caused	cause	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	37	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	38	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	39	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	40	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	41	sell	sell	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	42	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	43	marketable	marketable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	44	securities	security	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	45	portfolio	portfolio	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	46	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	47	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	48	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	49	pursuant	pursuant	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	50	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	51	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	52	agreement	agreement	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	53	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	54	required	require	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	55	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	56	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	57	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	58	pay	pay	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	59	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	60	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	61	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	62	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	63	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	64	portfolio	portfolio	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	65	directly	directly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	66	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	67	Rabobank	Rabobank	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	68	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	69	repay	repay	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	70	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	71	loan.9	loan.9	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	72	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	73	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	74	also	also	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	75	caused	cause	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	76	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	77	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	78	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	79	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	80	sell	sell	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	81	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	82	real	real	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	83	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	84	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	85	fair	fair	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	86	market	market	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	87	value	value	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	88	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	89	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	90	entity	entity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	91	owned	own	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	92	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	93	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	94	member	member	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	95	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	96	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	97	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	98	family	family	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	31	99	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	1	After	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	3	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	5	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	6	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	7	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	8	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	9	dissolved	dissolve	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	10	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	11	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	12	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	13	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	14	distributed	distribute	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	15	equally	equally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	16	among	among	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	17	three	three	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	18	newly	newly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	19	created	create	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	20	family	family	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	21	charitable	charitable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	22	foundations	foundation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	23	-	-	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	25	Salus	Salus	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	26	Mundi	Mundi	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	27	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	28	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	30	Ceres	Ceres	NNPS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	31	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	32	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	33	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	34	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	35	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	36	Inc.	Inc.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	37	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	38	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	39	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	40	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	41	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	42	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	32	43	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	1	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	2	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	3	filed	file	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	4	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	5	consolidated	consolidated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	6	income	income	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	7	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	8	return	return	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	9	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	10	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	11	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	12	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	13	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	14	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	15	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	16	reported	report	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	18	gains	gain	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	19	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	21	sales	sale	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	22	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	24	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	25	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	26	D	d	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	27	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	28	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	29	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	30	also	also	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	31	claimed	claim	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	32	sufficient	sufficient	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	33	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	34	realized	realize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	35	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	36	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	37	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	38	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	39	offset	offset	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	40	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	41	gains	gain	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	42	resulting	result	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	43	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	44	lo	lo	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	45	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	46	behold	behold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	47	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	48	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	49	no	no	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	50	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	51	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	33	52	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	1	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	2	5	5	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	3	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	4	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	5	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	6	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	7	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	8	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	10	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	11	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	12	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	13	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	14	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	15	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	16	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	17	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	18	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	19	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	20	however	however	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	21	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	22	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	23	disallowed	disallow	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	24	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	26	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	27	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	28	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	29	artificial	artificial	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	30	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	31	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	32	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	33	so-	so-	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	34	called	call	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	35	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	36	Son	Son	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	37	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	38	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	39	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	40	BOSS	boss	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	41	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	42	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	34	43	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	3	issued	issue	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	4	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	5	notice	notice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	6	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	7	deficiency	deficiency	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	8	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	9	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	10	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	11	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	12	based	base	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	13	upon	upon	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	14	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	15	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	16	’	’	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	17	recharacterization	recharacterization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	18	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	19	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	20	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	21	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	22	sales	sale	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	23	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	24	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	25	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	26	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	27	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	28	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	29	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	30	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	31	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	32	buyers	buyer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	33	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	34	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	35	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	36	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	37	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	38	family	family	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	39	entity	entity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	40	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	41	followed	follow	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	42	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	43	liquidating	liquidate	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	44	distributions	distribution	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	45	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	46	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	47	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	48	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	49	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	50	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	51	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	52	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	53	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	54	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	55	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	35	56	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	2	notice	notice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	3	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	4	issued	issue	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	5	more	more	JJR
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	6	than	than	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	7	three	three	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	8	years	year	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	9	after	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	11	consolidated	consolidated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	12	return	return	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	13	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	14	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	15	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	16	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	17	Double	Double	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	18	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	19	D	D	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	20	filed	filed	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	21	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	22	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	24	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	25	contended	contend	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	26	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	27	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	28	6-year	6-year	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	29	statute	statute	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	30	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	31	limitations	limitation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	32	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	33	Section	Section	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	34	6501(e	6501(e	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	35	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	36	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	37	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	36	38	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	1	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	2	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	3	6501(e	6501(e	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	4	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	5	provides	provide	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	6	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	7	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	8	6-year	6-year	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	9	assessment	assessment	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	10	period	period	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	11	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	12	there	there	EX
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	13	has	have	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	14	been	be	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	15	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	16	substantial	substantial	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	17	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	18	i.e.	i.e.	FW
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	19	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	20	more	more	JJR
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	21	than	than	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	22	25	25	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	23	%	%	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	24	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	25	omission	omission	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	26	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	27	gross	gross	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	28	income	income	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	37	29	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	3	’	'	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	4	position	position	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	5	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	7	6-year	6-year	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	8	statute	statute	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	9	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	10	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	11	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	12	also	also	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	13	supported	support	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	14	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	15	characterizing	characterize	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	16	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	17	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	18	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	19	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	20	asset	asset	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	21	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	22	rather	rather	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	23	than	than	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	24	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	25	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	26	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	27	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	38	28	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	1	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	2	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	3	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	4	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	5	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	6	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	7	basically	basically	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	8	ignored	ignore	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	9	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	10	notice	notice	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	12	deficiency	deficiency	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	13	since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	14	there	there	EX
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	15	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	16	no	no	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	17	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	18	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	19	satisfy	satisfy	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	21	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	22	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	39	23	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	3	asserted	assert	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	4	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	5	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	6	against	against	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	7	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	8	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	9	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	10	as	as	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	11	well	well	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	12	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	13	against	against	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	14	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	15	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	17	Salus	Salus	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	18	Mundi	Mundi	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	19	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	20	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	21	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	23	Ceres	Ceres	NNPS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	24	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	25	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	26	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	27	transferees	transferee	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	28	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	29	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	30	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	31	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	40	32	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	1	As	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	2	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	3	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	6	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	7	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	8	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	9	also	also	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	10	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	11	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	41	12	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	1	Initially	initially	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	3	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	4	claimed	claim	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	5	Mrs.	Mrs.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	6	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	7	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	8	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	9	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	10	seemingly	seemingly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	11	ignoring	ignore	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	12	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	13	existence	existence	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	14	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	16	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	17	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	42	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	2	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	3	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	4	determined	determine	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	5	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	7	Marital	Marital	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	8	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	9	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	11	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	12	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	13	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	14	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	15	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	17	therefore	therefore	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	18	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	19	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	20	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	21	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	22	ignore	ignore	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	24	trust	trust	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	25	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	26	separate	separate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	27	existence.10	existence.10	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	28	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	29	three	three	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	30	foundations	foundation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	31	contested	contest	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	32	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	33	notices	notice	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	34	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	35	deficiency	deficiency	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	36	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	37	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	38	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	39	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	40	found	find	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	41	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	42	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	43	favor	favor	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	44	holding	hold	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	45	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	46	since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	47	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	48	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	49	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	50	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	51	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	52	liable	liable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	53	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	54	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	55	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	56	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	57	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	58	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	59	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	60	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	61	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	62	three	three	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	63	new	new	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	64	foundations	foundation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	65	could	could	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	66	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	67	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	68	transferees	transferee	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	69	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	70	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	71	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	43	72	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	44	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	44	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	44	3	appealed	appeal	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	44	4	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	1	6	6	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	2	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	3	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	5	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	6	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	7	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	8	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	9	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	10	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	11	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	12	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	13	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	14	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	15	COMMENT	COMMENT	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	16	Transferee	Transferee	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	17	Liability	Liability	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	18	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	19	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	20	provides	provide	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	21	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	22	respect	respect	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	23	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	24	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	25	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	26	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	27	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	28	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	29	taxes	taxis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	30	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	31	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	32	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	33	assessed	assess	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	34	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	35	paid	pay	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	36	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	37	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	38	collected	collect	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	39	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	40	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	41	same	same	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	42	manner	manner	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	43	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	44	subject	subject	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	45	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	46	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	47	same	same	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	48	provisions	provision	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	49	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	50	limitations	limitation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	51	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	52	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	53	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	54	case	case	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	55	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	56	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	57	taxes	taxis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	58	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	59	respect	respect	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	60	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	61	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	62	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	63	liabilities	liability	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	64	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	65	incurred	incur	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	66	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	67	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	68	allows	allow	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	69	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	70	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	71	collection	collection	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	72	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	73	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	74	[	[	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	75	t]he	t]he	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	76	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	77	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	78	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	79	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	80	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	81	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	82	equity	equity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	83	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	84	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	85	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	86	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	87	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	88	property	property	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	89	…	…	NFP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	90	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	91	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	92	taxpayer	taxpayer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	93	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	94	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	95	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	96	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	97	does	do	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	98	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	99	create	create	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	100	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	101	substantive	substantive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	102	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	103	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	104	but	but	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	105	provides	provide	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	106	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	107	procedure	procedure	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	108	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	109	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	110	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	111	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	112	government	government	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	113	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	114	collect	collect	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	115	taxes	taxis	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	45	116	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	2	substantive	substantive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	3	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	4	must	must	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	5	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	6	found	find	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	7	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	8	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	9	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	10	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	46	11	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	3	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	4	assess	assess	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	5	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	6	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	7	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	8	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	9	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	10	only	only	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	11	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	12	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	13	two	two	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	14	prongs	prong	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	15	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	16	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	17	section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	18	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	19	met	meet	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	20	:	:	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	21	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	22	1	1	LS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	23	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	25	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	26	must	must	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	27	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	28	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	29	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	30	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	31	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	32	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	33	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	34	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	35	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	36	2	2	LS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	37	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	38	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	39	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	40	must	must	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	41	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	42	subject	subject	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	43	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	44	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	45	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	46	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	47	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	48	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	49	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	50	either	either	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	51	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	52	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	53	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	54	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	55	equity	equity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	47	56	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	1	Rejecting	reject	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	3	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	4	position	position	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	5	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	7	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	8	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	9	substance	substance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	10	over	over	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	11	form	form	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	12	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	13	doctrine	doctrine	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	14	controls	control	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	16	determination	determination	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	17	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	18	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	19	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	20	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	21	both	both	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	23	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	24	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	25	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	26	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	27	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	28	found	find	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	29	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	30	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	31	two	two	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	32	prongs	prong	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	33	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	34	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	35	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	36	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	37	independent	independent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	38	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	39	each	each	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	40	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	41	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	42	so	so	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	43	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	44	even	even	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	45	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	46	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	47	court	court	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	48	determines	determine	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	49	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	50	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	51	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	52	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	53	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	54	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	55	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	56	recharacterizing	recharacterize	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	57	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	58	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	59	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	60	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	61	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	62	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	63	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	64	must	must	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	65	separately	separately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	66	determine	determine	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	67	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	68	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	69	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	70	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	71	requires	require	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	72	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	73	recharacterization	recharacterization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	74	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	75	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	76	purpose	purpose	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	77	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	78	imposing	impose	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	79	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	80	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	81	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	82	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	83	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	84	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	85	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	86	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	48	87	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	2	holding	hold	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	3	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	5	two	two	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	6	prongs	prong	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	7	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	8	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	9	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	10	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	11	independent	independent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	12	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	14	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	15	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	16	joined	join	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	17	both	both	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	18	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	19	First	First	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	20	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	21	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	23	Fourth	Fourth	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	24	Circuit11	Circuit11	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	25	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	26	such	such	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	27	interpretation	interpretation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	28	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	29	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	30	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	49	31	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	2	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	3	looked	look	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	4	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	5	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	6	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	7	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	8	Uniform	Uniform	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	9	Fraudulent	Fraudulent	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	10	Conveyance	Conveyance	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	11	Act12	Act12	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	12	since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	14	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	15	occurred	occur	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	16	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	17	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	18	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	50	19	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	1	Under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	2	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	3	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	4	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	5	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	6	regardless	regardless	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	7	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	8	intent	intent	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	9	there	there	EX
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	10	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	11	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	12	7	7	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	13	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	14	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	15	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	16	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	17	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	18	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	19	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	20	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	21	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	22	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	23	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	24	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	25	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	26	fraudulent	fraudulent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	27	conveyance	conveyance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	28	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	30	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	31	will	will	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	32	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	33	liable	liable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	34	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	35	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	36	transferor	transferor	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	37	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	38	i	i	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	39	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	40	makes	make	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	41	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	42	conveyance	conveyance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	43	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	44	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	45	ii	ii	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	46	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	47	does	do	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	48	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	49	receive	receive	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	50	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	51	exchange	exchange	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	52	fair	fair	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	53	consideration	consideration	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	54	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	55	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	56	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	57	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	58	result	result	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	59	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	60	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	61	iii	iii	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	62	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	63	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	64	rendered	render	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	65	insolvent	insolvent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	51	66	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	1	If	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	2	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	3	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	4	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	5	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	6	sold	sell	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	7	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	8	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	10	distributed	distribute	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	12	proceeds	proceed	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	13	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	14	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	15	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	16	without	without	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	17	retaining	retain	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	18	sufficient	sufficient	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	19	funds	fund	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	20	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	21	pay	pay	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	22	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	23	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	24	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	25	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	27	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	28	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	29	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	30	gains	gain	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	31	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	32	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	33	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	34	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	35	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	36	clear	clear	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	37	case	case	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	38	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	39	fraudulent	fraudulent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	40	conveyance	conveyance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	41	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	42	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	43	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	44	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	52	45	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	1	Since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	2	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	3	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	4	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	5	did	do	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	6	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	7	actually	actually	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	8	convey	convey	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	9	anything	anything	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	10	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	12	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	13	due	due	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	14	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	16	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	17	form	form	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	18	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	19	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	20	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	21	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	23	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	24	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	25	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	26	addressed	address	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	27	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	28	circumstances	circumstance	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	29	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	30	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	31	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	32	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	33	could	could	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	34	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	35	collapsed	collapse	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	53	36	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	1	Under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	3	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	4	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	5	statute	statute	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	6	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	7	multiple	multiple	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	8	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	9	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	10	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	11	collapsed	collapse	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	12	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	13	treated	treat	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	14	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	15	part	part	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	16	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	17	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	18	single	single	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	19	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	20	integrated	integrate	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	21	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	22	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	24	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	25	seeking	seek	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	26	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	27	recharacterize	recharacterize	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	28	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	29	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	30	can	can	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	31	show	show	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	32	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	33	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	34	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	35	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	36	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	37	actual	actual	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	38	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	39	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	40	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	41	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	42	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	43	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	44	scheme	scheme	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	45	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	46	renders	render	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	47	[	[	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	48	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	49	]	]	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	50	exchange	exchange	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	51	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	52	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	53	debtor	debtor	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	54	fraudulent	fraudulent	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	55	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	56	”13	”13	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	57	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	58	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	59	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	60	found	find	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	61	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	62	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	63	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	64	did	do	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	65	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	66	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	67	actual	actual	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	68	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	69	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	70	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	71	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	72	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	73	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	74	series	series	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	75	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	76	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	77	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	78	therefore	therefore	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	79	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	80	respected	respect	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	81	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	82	form	form	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	83	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	84	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	85	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	86	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	87	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	88	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	89	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	54	90	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	4	disagreed	disagree	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	5	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	7	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	8	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	55	9	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	5	based	base	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	6	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	7	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	8	de	de	FW
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	9	novo	novo	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	10	review	review	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	12	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	13	legal	legal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	14	determination	determination	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	15	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	16	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	18	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	19	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	20	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	21	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	22	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	23	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	24	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	25	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	26	found	find	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	27	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	28	unlike	unlike	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	30	application	application	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	31	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	32	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	33	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	34	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	35	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	36	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	37	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	38	single	single	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	39	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	40	where	where	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	41	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	42	intent	intent	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	43	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	44	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	45	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	46	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	47	irrelevant	irrelevant	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	48	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	49	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	50	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	51	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	52	intent	intent	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	53	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	54	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	55	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	56	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	57	relevant	relevant	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	58	when	when	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	59	seeking	seek	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	60	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	61	collapse	collapse	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	62	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	63	series	series	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	64	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	65	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	56	66	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	2	order	order	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	3	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	4	hold	hold	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	6	selling	selling	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	7	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	8	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	10	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	11	successors	successor	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	12	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	13	liable	liable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	14	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	15	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	16	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	17	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	18	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	19	shown	show	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	20	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	21	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	22	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	23	actual	actual	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	24	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	25	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	26	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	27	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	28	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	29	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	30	plan	plan	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	57	31	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	1	8	8	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	2	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	3	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	5	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	6	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	7	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	8	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	9	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	10	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	11	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	12	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	14	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	15	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	16	examining	examine	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	17	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	18	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	19	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	20	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	21	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	22	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	23	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	24	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	25	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	26	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	27	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	28	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	29	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	30	stated	state	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	31	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	32	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	33	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	34	facts	fact	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	35	here	here	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	36	demonstrate	demonstrate	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	37	both	both	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	38	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	39	failure	failure	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	40	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	41	ordinary	ordinary	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	42	diligence	diligence	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	43	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	44	active	active	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	45	avoidance	avoidance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	46	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	47	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	48	truth	truth	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	49	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	50	”14	”14	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	51	Constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	52	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	53	can	can	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	54	also	also	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	55	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	56	found	find	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	57	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	58	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	59	based	base	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	60	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	61	all	all	PDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	62	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	63	facts	fact	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	64	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	65	circumstances	circumstance	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	66	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	67	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	68	party	party	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	69	should	should	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	70	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	71	known	know	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	72	about	about	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	73	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	74	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	75	scheme	scheme	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	58	76	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	2	finding	find	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	3	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	5	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	6	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	7	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	8	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	9	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	11	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	12	took	take	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	13	looked	look	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	14	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	16	totality	totality	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	17	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	18	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	19	circumstances	circumstance	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	20	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	21	including	include	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	22	that	that	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	23	:	:	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	24	•	•	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	25	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	26	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	27	recognized	recognize	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	28	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	29	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	30	problem	problem	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	31	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	32	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	33	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	34	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	35	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	36	arising	arise	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	37	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	38	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	39	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	40	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	41	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	42	gains	gain	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	43	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	44	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	45	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	46	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	47	’s	’s	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	48	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	59	49	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	1	•	•	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	2	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	3	specifically	specifically	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	4	sought	seek	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	5	willing	willing	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	6	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	7	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	8	i.e.	i.e.	FW
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	9	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	11	various	various	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	12	brokerage	brokerage	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	13	firms	firm	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	14	consulted	consult	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	15	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	16	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	17	could	could	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	18	help	help	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	19	them	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	20	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	21	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	22	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	23	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	60	24	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	1	•	•	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	3	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	4	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	5	sophisticated	sophisticated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	6	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	7	utilized	utilize	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	8	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	9	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	10	stable	stable	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	12	”	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	13	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	14	attorneys	attorney	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	61	15	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	1	•	•	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	2	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	3	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	4	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	5	representatives	representative	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	6	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	7	sophisticated	sophisticated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	8	understanding	understanding	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	9	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	11	structure	structure	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	12	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	14	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	15	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	62	16	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	2	this	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	3	regard	regard	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	6	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	7	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	8	summarized	summarize	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	9	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	10	case	case	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	11	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	12	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	13	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	14	[	[	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	15	i]n	i]n	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	16	deciding	decide	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	17	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	18	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	19	collapse	collapse	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	21	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	22	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	23	impose	impose	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	24	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	25	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	26	particular	particular	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	27	defendants	defendant	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	28	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	29	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	30	courts	court	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	31	have	have	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	32	looked	look	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	33	frequently	frequently	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	34	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	35	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	36	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	37	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	38	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	39	defendants	defendant	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	40	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	41	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	42	structure	structure	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	43	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	44	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	45	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	46	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	47	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	48	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	49	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	50	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	51	components	component	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	52	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	53	part	part	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	54	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	55	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	56	single	single	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	57	scheme	scheme	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	58	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	59	”15	”15	UH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	60	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	61	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	62	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	63	discussed	discuss	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	64	what	what	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	65	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	66	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	67	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	68	representatives	representative	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	69	knew	know	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	70	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	71	what	what	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	72	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	73	did	do	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	74	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	75	want	want	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	76	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	77	know	know	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	78	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	79	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	80	what	what	WP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	81	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	82	should	should	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	83	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	84	known	know	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	85	after	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	86	exercising	exercise	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	87	reasonable	reasonable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	88	diligence	diligence	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	63	89	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	2	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	3	words	word	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	6	representatives	representative	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	7	should	should	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	8	have	have	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	9	known	know	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	10	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	12	entire	entire	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	13	scheme	scheme	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	14	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	15	fraudulent	fraudulent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	16	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	17	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	18	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	19	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	20	designed	design	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	21	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	22	let	let	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	23	both	both	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	25	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	26	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	27	seller	seller	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	28	9	9	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	29	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	30	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	31	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	32	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	33	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	34	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	35	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	36	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	37	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	38	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	39	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	40	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	41	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	42	avoid	avoid	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	43	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	44	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	45	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	46	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	47	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	48	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	49	leave	leave	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	50	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	51	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	52	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	53	without	without	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	54	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	55	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	56	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	57	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	58	satisfy	satisfy	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	59	any	any	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	60	potential	potential	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	61	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	62	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	63	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	64	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	65	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	66	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	67	collapsed	collapse	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	64	68	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	1	Particularly	particularly	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	2	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	3	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	4	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	5	where	where	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	7	express	express	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	8	purpose	purpose	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	9	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	10	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	11	limit	limit	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	12	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	13	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	14	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	15	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	16	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	18	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	19	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	20	stated	state	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	21	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	23	parties	party	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	24	have	have	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	25	all	all	PDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	27	more	more	JJR
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	28	duty	duty	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	29	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	30	inquire	inquire	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	31	when	when	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	32	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	33	surrounding	surround	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	34	circumstances	circumstance	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	35	indicate	indicate	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	36	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	37	should	should	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	38	do	do	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	39	so	so	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	65	40	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	1	Finding	find	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	2	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	3	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	4	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	5	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	6	constructive	constructive	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	7	knowledge	knowledge	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	8	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	9	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	10	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	11	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	12	collapsed	collapse	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	13	resulting	result	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	14	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	15	state	state	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	16	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	17	liability	liability	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	66	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	1	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	2	collapsing	collapse	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	3	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	4	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	6	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	7	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	8	found	find	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	9	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	10	essentially	essentially	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	11	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	12	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	13	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	14	sold	sell	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	15	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	16	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	17	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	18	then	then	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	19	made	make	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	20	liquidating	liquidating	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	21	distributions	distribution	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	22	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	23	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	24	sales	sale	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	25	proceeds	proceed	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	26	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	27	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	28	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	29	leaving	leave	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	30	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	31	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	32	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	33	insolvent	insolvent	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	67	34	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	4	remanded	remand	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	5	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	6	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	7	Tax	Tax	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	8	Court	Court	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	9	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	10	issue	issue	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	12	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	13	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	14	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	15	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	16	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	17	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	18	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	19	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	20	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	21	first	first	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	22	prong	prong	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	23	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	24	federal	federal	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	25	law	law	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	26	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	27	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	28	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	29	6901	6901	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	30	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	31	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	32	whether	whether	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	33	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	34	Foundation	Foundation	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	35	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	36	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	37	appellee	appellee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	38	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	39	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	40	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	41	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	42	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	43	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	44	transferee	transferee	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	45	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	46	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	47	statute	statute	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	48	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	49	limitations	limitation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	50	–	–	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	51	3-year	3-year	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	52	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	53	6-year	6-year	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	54	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	55	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	56	–	–	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	57	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	58	applicable	applicable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	68	59	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	1	Conclusion	conclusion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	2	In	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	3	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	4	corporate	corporate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	5	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	6	world	world	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	7	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	8	especially	especially	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	9	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	10	regard	regard	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	11	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	12	closely	closely	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	14	held	hold	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	15	C	c	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	16	corporations	corporation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	17	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	18	there	there	EX
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	19	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	20	great	great	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	21	pressure	pressure	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	22	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	23	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	24	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	25	circumvent	circumvent	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	27	double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	28	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	29	system	system	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	69	30	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	1	Taxpayers	taxpayer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	2	deal	deal	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	3	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	4	this	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	5	issue	issue	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	6	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	7	many	many	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	8	different	different	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	9	ways	way	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	70	10	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	1	For	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	2	example	example	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	3	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	4	using	use	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	5	creative	creative	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	6	debt	debt	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	7	instruments	instrument	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	8	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	9	create	create	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	10	interest	interest	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	11	deductions	deduction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	12	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	13	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	14	reducing	reduce	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	15	taxable	taxable	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	16	income	income	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	17	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	18	paying	pay	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	19	substantial	substantial	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	20	salaries	salary	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	21	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	22	other	other	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	23	compensation	compensation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	24	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	25	engaging	engage	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	26	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	27	bargain	bargain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	28	sales	sale	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	29	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	30	leasing	leasing	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	31	arrangements	arrangement	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	32	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	33	through	through	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	34	below	below	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	35	market	market	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	36	loans	loan	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	71	37	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	1	When	when	WRB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	2	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	3	comes	come	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	4	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	5	disposing	dispose	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	6	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	8	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	9	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	10	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	11	one	one	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	12	legitimate	legitimate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	13	approach	approach	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	14	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	15	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	16	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	17	double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	18	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	19	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	20	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	21	structure	structure	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	23	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	24	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	25	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	26	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	27	free	free	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	28	reorganization	reorganization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	29	pursuant	pursuant	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	30	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	31	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	32	361	361	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	33	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	34	et	et	FW
work_rogs2kmh7rhn5nsfjx2xm4oc6e	72	35	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	73	1	seq	seq	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	73	2	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	1	Another	another	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	2	approach	approach	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	3	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	4	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	5	election	election	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	6	provided	provide	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	7	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	8	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	9	10	10	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	10	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	11	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	12	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	13	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	14	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	15	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	16	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	17	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	18	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	19	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	20	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	21	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	22	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	23	338(h)(10	338(h)(10	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	24	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	25	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	26	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	27	available	available	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	28	treats	treat	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	29	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	30	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	31	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	32	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	33	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	34	member	member	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	35	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	36	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	37	affiliated	affiliated	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	38	group	group	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	39	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	40	corporations	corporation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	41	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	42	Section	Section	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	43	1504(a	1504(a	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	44	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	45	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	46	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	47	asset	asset	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	48	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	74	49	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	3	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	4	very	very	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	5	mindful	mindful	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	6	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	7	all	all	PDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	8	this	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	10	will	will	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	11	challenge	challenge	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	12	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	13	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	14	they	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	15	appear	appear	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	16	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	17	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	18	without	without	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	19	business	business	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	20	purpose	purpose	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	21	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	22	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	23	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	24	comply	comply	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	25	with	with	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	27	statute	statute	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	28	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	29	regulations	regulation	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	30	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	31	rulings	ruling	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	75	32	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	2	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	3	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	4	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	5	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	6	rather	rather	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	7	arrogant	arrogant	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	8	extension	extension	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	9	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	11	tools	tool	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	12	used	use	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	13	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	14	avoid	avoid	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	15	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	16	double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	17	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	76	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	2	fraudulent	fraudulent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	3	conveyance	conveyance	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	4	or	or	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	5	fraudulent	fraudulent	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	6	transfer	transfer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	7	rules	rule	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	8	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	9	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	11	death	death	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	12	knell	knell	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	13	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	14	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	15	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	16	transaction	transaction	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	77	17	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	1	CITES	cite	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	2	1	1	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	3	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	4	v.	v.	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	5	Commissioner	Commissioner	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	6	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	7	Docket	Docket	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	8	No	no	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	78	9	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	79	1	12	12	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	79	2	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	79	3	3225-cv	3225-cv	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	79	4	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	1	2	2	LS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	2	All	all	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	3	statutory	statutory	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	4	references	reference	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	5	are	be	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	6	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	8	Internal	Internal	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	9	Revenue	Revenue	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	10	Code	Code	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	12	1986	1986	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	13	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	14	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	15	amended	amend	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	16	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	17	“	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	18	Code	Code	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	19	”	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	20	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	21	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	22	unless	unless	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	23	otherwise	otherwise	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	24	provided	provide	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	80	25	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	1	3	3	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	2	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	3	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	4	considers	consider	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	5	Midco	Midco	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	6	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	7	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	8	"	"	``
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	9	listed	list	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	10	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	11	"	"	''
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	12	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	13	require	require	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	14	registration	registration	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	15	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	16	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	17	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	18	shelter	shelter	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	81	19	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	1	See	see	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	2	Notice	Notice	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	3	2001	2001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	4	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	5	16	16	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	6	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	7	2001-C.8.730	2001-C.8.730	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	8	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	9	January	January	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	10	18	18	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	11	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	12	2001	2001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	13	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	82	14	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	1	4	4	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	2	Section	Section	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	3	1361(a)(2	1361(a)(2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	4	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	5	defines	define	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	6	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	7	C	C	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	8	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	9	as	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	10	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	11	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	12	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	13	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	14	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	15	an	an	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	16	S	S	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	17	corporation	corporation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	83	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	1	5	5	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	2	See	See	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	3	Sections	section	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	4	336	336	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	5	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	6	1001	1001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	7	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	8	corporate	corporate	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	9	level	level	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	10	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	84	11	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	1	See	see	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	2	Sections	Sections	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	3	301	301	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	5	302	302	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	6	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	7	1001	1001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	8	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	9	shareholder	shareholder	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	10	level	level	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	11	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	85	12	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	86	1	6	6	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	86	2	Section	section	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	86	3	197	197	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	86	4	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	1	For	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	2	example	example	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	3	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	4	if	if	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	6	business	business	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	7	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	8	worth	worth	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	9	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	10	100	100	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	11	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	12	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	13	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	14	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	15	90	90	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	16	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	17	represents	represent	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	18	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	19	value	value	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	20	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	21	goodwill	goodwill	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	22	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	23	taking	take	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	24	into	into	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	25	account	account	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	26	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	27	present	present	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	28	value	value	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	29	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	30	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	31	current	current	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	32	interest	interest	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	33	rates	rate	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	34	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	35	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	36	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	37	goodwill	goodwill	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	38	amortization	amortization	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	39	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	40	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	41	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	42	net	net	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	43	purchase	purchase	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	44	price	price	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	45	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	46	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	47	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	48	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	49	neighborhood	neighborhood	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	50	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	51	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	52	70	70	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	53	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	87	54	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	1	7	7	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	4	opinion	opinion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	5	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	6	pp	pp	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	88	7	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	89	1	5	5	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	89	2	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	89	3	6	6	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	89	4	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	1	8	8	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	2	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	3	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	4	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	5	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	6	occurred	occur	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	7	prior	prior	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	8	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	9	Notice	Notice	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	10	2001	2001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	11	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	12	16	16	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	13	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	14	2001	2001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	15	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	16	1	1	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	90	17	C.B.	C.B.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	1	730	730	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	2	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	3	January	January	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	4	18	18	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	5	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	6	2001	2001	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	7	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	8	which	which	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	9	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	10	issued	issue	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	11	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	12	alert	alert	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	13	taxpayers	taxpayer	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	14	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	15	their	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	16	representatives	representative	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	17	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	18	certain	certain	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	19	responsibilities	responsibility	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	20	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	21	may	may	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	22	arise	arise	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	23	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	24	participation	participation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	25	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	26	these	these	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	27	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	91	28	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	1	9	9	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	2	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	3	loan	loan	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	4	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	5	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	6	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	7	repaid	repay	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	8	within	within	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	9	5	5	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	10	days	day	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	92	11	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	2	loan	loan	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	3	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	4	necessary	necessary	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	5	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	6	finance	finance	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	7	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	8	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	9	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	10	acquisition	acquisition	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	11	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	12	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	14	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	15	’s	’s	POS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	16	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	93	17	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	1	It	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	2	is	be	VBZ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	3	noteworthy	noteworthy	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	4	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	5	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	6	loan	loan	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	7	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	8	satisfied	satisfied	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	9	by	by	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	10	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	11	proceeds	proceed	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	12	received	receive	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	13	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	14	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	15	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	16	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	18	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	94	19	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	2	closing	closing	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	3	had	have	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	4	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	5	occur	occur	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	6	within	within	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	7	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	8	very	very	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	9	short	short	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	10	time	time	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	11	frame	frame	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	12	since	since	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	13	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	14	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	15	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	16	under	under	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	17	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	18	contractual	contractual	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	19	obligation	obligation	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	20	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	21	deliver	deliver	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	22	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	23	portfolio	portfolio	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	24	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	25	securities	security	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	26	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	27	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	28	acquiring	acquire	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	29	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	30	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	31	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	32	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	33	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	34	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	35	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	36	buyer	buyer	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	95	37	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	2	closings	closing	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	3	between	between	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	4	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	5	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	6	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	8	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	9	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	10	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	11	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	12	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	13	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	14	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	15	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	16	originally	originally	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	17	scheduled	schedule	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	18	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	19	July	July	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	20	1st	1st	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	21	;	;	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	22	however	however	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	23	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	24	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	25	closing	closing	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	26	between	between	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	27	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	28	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	29	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	30	Double	Double	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	31	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	32	D	D	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	33	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	34	delayed	delay	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	35	until	until	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	36	July	July	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	37	2nd	2nd	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	96	38	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	1	As	as	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	2	this	this	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	3	closing	closing	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	4	did	do	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	5	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	6	occur	occur	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	7	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	8	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	9	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	10	could	could	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	11	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	12	transfer	transfer	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	14	securities	security	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	15	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	16	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	17	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	97	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	1	After	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	2	reaching	reach	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	3	out	out	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	4	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	5	senior	senior	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	6	management	management	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	7	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	8	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	9	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	10	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	12	closing	closing	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	13	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	14	allowed	allow	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	15	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	16	be	be	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	17	rescheduled	reschedule	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	98	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	1	After	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	2	all	all	PDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	3	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	4	transactions	transaction	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	5	were	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	6	completed	complete	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	7	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	8	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	9	i	i	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	10	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	11	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	12	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	13	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	14	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	15	shareholders	shareholder	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	16	sold	sell	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	17	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	18	stock	stock	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	19	for	for	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	20	approximately	approximately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	21	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	22	309	309	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	23	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	24	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	25	cash	cash	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	26	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	27	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	28	ii	ii	LS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	29	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	30	Morgan	Morgan	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	31	Stanley	Stanley	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	32	purchased	purchase	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	33	Double	Double	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	34	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	35	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	36	’s	’s	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	37	securities	security	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	38	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	39	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	40	family	family	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	41	entity	entity	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	42	purchased	purchase	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	43	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	44	real	real	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	45	estate	estate	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	46	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	47	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	48	iii	iii	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	49	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	50	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	51	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	52	received	receive	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	53	approximately	approximately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	54	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	55	319	319	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	56	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	57	from	from	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	58	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	59	asset	asset	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	60	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	61	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	62	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	63	iv	iv	LS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	64	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	65	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	66	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	67	paid	pay	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	68	no	no	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	69	tax	tax	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	70	on	on	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	71	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	72	sale	sale	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	73	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	74	Double	double	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	75	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	76	D	d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	77	’s	’s	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	78	assets	asset	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	79	because	because	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	80	it	-PRON-	PRP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	81	claimed	claim	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	82	losses	loss	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	83	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	84	offset	offset	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	85	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	86	built	build	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	87	-	-	HYPH
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	88	in	in	RP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	89	gain	gain	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	90	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	91	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	92	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	93	v	v	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	94	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	95	after	after	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	96	paying	pay	VBG
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	97	back	back	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	98	its	-PRON-	PRP$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	99	loan	loan	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	100	to	to	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	101	Rabobank	Rabobank	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	102	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	103	Shap	Shap	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	104	II	II	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	105	netted	net	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	106	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	107	profit	profit	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	108	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	109	approximately	approximately	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	110	$	$	$
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	111	10	10	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	112	million	million	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	113	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	114	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	115	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	116	Opinion	Opinion	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	117	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	118	pp	pp	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	99	119	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	100	1	12-	12-	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	100	2	16	16	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	100	3	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	100	4	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	1	10	10	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	2	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	3	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	4	failed	fail	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	5	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	6	raise	raise	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	8	argument	argument	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	9	that	that	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	10	Mrs.	Mrs.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	11	Diebold	Diebold	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	12	was	be	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	13	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	14	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	15	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	16	a	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	17	transferee	transferee	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	101	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	1	The	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	2	IRS	IRS	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	3	chose	choose	VBD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	4	not	not	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	5	to	to	TO
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	6	appeal	appeal	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	7	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	8	decision	decision	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	102	9	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	1	11	11	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	2	Frank	Frank	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	3	Sawyer	Sawyer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	4	Trust	Trust	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	5	of	of	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	6	May	May	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	7	1992	1992	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	8	v.	v.	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	9	Commissioner	Commissioner	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	10	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	11	712	712	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	12	F.3d	f.3d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	13	597	597	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	14	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	15	1st	1st	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	16	Cir	Cir	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	103	17	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	1	2013	2013	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	2	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	3	;	;	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	4	Starnes	Starnes	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	5	v.	v.	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	6	Commissioner	Commissioner	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	7	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	8	680	680	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	9	F.3d	f.3d	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	10	417	417	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	11	(	(	-LRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	12	4th	4th	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	13	Cir	Cir	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	104	14	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	1	2012	2012	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	2	)	)	-RRB-
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	3	12	12	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	4	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	5	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	6	opinion	opinion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	7	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	8	p.	p.	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	9	24	24	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	10	;	;	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	11	New	New	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	12	York	York	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	13	Debtor	Debtor	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	14	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	15	Creditor	Creditor	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	16	Law	Law	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	17	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	18	Section	Section	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	19	273	273	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	105	20	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	1	A	a	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	2	similar	similar	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	3	result	result	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	4	would	would	MD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	5	likely	likely	RB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	6	occur	occur	VB
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	7	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	8	those	those	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	9	states	state	NNS
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	10	that	that	WDT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	11	have	have	VBP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	12	adopted	adopt	VBN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	13	the	the	DT
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	14	Uniform	Uniform	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	15	Fraudulent	Fraudulent	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	16	Transfer	Transfer	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	17	Act	Act	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	106	18	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	1	11	11	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	2	©	©	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	3	2014	2014	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	4	,	,	,
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	5	Dana	Dana	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	6	L.	L.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	7	Mark	Mark	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	8	and	and	CC
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	9	Jeffrey	Jeffrey	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	10	A.	A.	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	11	Galant	Galant	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	12	643116	643116	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	13	-	-	SYM
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	14	2	2	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	15	13	13	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	16	Ibid	Ibid	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	107	17	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	1	14	14	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	4	opinion	opinion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	5	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	6	p.	p.	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	7	30	30	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	108	8	.	.	.
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	1	15	15	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	2	Second	Second	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	3	Circuit	Circuit	NNP
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	4	opinion	opinion	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	5	at	at	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	6	p.	p.	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	7	32	32	CD
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	8	;	;	:
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	9	emphasis	emphasis	NN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	10	in	in	IN
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	11	original	original	JJ
work_rogs2kmh7rhn5nsfjx2xm4oc6e	109	12	.	.	.