Anchor: In short, this should not lead us to revisit the idea of a gift tax.
Entailed: We should not revisit the idea of a gift tax. 
Contradiction: We should reevaluate the idea of a gift tax. 
Contradiction: A dog is lying down.
Contradiction: A man is outside.
Contradiction: The man is feeding birds in the park.
Contradiction: Two guys in vests are talking to another man.