| Typicality: | 0.364 |
| Saliency: | 0.269 |
| in the tax court | 9 | location |
| for a redetermination of the deficiency | 3 | purpose |
| timely | 2 | temporal |
| estate → file → petition | 13 |
| negative | neutral | positive |
| 0.215 | 0.760 | 0.025 |
| Raw frequency | 13 |
| Normalized frequency | 0.269 |
| Modifier score | 0.500 |
| Perplexity | 253.104 |