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["JU 11.7/2:1997-1","WAL-MART STORES, INC. & SUBS., PETS. V. COMM. OF I.R.S., RESP... DOC. NO. 27022-93.... T.C. MEMO. 1997-1. ...  U.S. TAX COURT. ... T.C. MEMO","0742-B","970308M","970303"]
["JU 11.7/2:1997-2","THE KROGER COMPANY & SUBS., PETS. V. COMM. OF I.R.S., RESP... DOC. NO. 3358-94... T.C. MEMO. 1997-2. ... U.S. TAX ... T.C. MEMO. 1997-2. ...","0742-B","970308M","970303"]
["JU 11.7/2:1997-3","JOEL BAKER, PET. V. COMM OF I.R.S., RESP. ... DOC. NOS. 22599-94, 4270-95. ... T.C. MEMO. 1997-3. ... U.S. TAX COURT.. . MEMO. 1997-3. ... U","0742-B","970308M","970303"]
["JU 11.7/2:1997-4","EST. OF E. WINKLER, DEC.,T. & D. S. WINKLER , CO-EXECS., ET AL., PETS. V. COMM OF I.R.SRESP. ... T C MEMO. 1997-4. ...DOC. NOS. RESP. ... T","0742-B","970308M","970303"]
["JU 11.7/2:1997-5","ALBERT L. BARCROFT, PET. V. COMM OF I.R.S., RESP. ... DOC. NO. 21515-95. ... T.C. MEMO.1997-5. ... U.S. TAX COURT... FILED 1997-5. ... U.S.","0742-B","970308M","970303"]
["JU 11.7/2:1997-6","KENNETH SIEBERT, PET. V. COMM OF I.R.S., RESP... DOC. NO. 17154-94. ... T.C. MEMO.1997-6. ... U.S.TAX COURT... FILED 1997-6. ... U.S.TAX COU","0742-B","970308M","970303"]
["JU 11.7/2:1997-7","JULIE PUSATERI, PET. V. COMM OF I.R.S., RESP. ... DOC. NO. 7394-95. ... T.C. MEMO.1997-7... U.S. TAX COURT... FILED 1997-7... U.S. TAX COURT","0742-B","970308M","970303"]