Anchor: Why should they allow the district's residents to enjoy a federal tax rate of, say, 15 percent, when they themselves may face rates close to 40 percent?
Entailed: Why should the residents be allowed to have a lower tax rate? 
Contradiction: They don't want the residents to have a lower rate because they are facing rates as close to 10 percent too. 
Contradiction: The man is playing volleyball with his friends.
Contradiction: There are two motorcyclist
Contradiction: A kid is riding a scooter.
Contradiction: People are at the top of a cliff.