{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"CLASSNO","type":"character","width":50},{"name":"TITLE","type":"character","width":140},{"name":"ITEMNO","type":"character","width":11},{"name":"LISTNO","type":"character","width":11},{"name":"LISTDATE","type":"number","width":11,"decimals":0}],"n_rows":11,"rows_kept":11,"cut":false,"deleted_skipped":0,"read_ended":"whole","bounds":"16MiB/16384/4096/first_that_fit","version":"dbase_level_three","encoding_class":"enc_absent","reader":"statdb_count/9"}
["JU 11.7/2:1999-325","KENNETH LEE ANDERSON AND CAROL JANE ANDERSON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-325... U.S. TAX","0742-B","2000136M",19991227]
["JU 11.7/2:1999-326","ROBERT BRYAN HUDNALL AND VICTORIA A. HUDNALL, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-326... U.S. TAX","0742-B","2000136M",19991227]
["JU 11.7/2:1999-327","KEITH LEE WILSON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-327... U.S. TAX COURT... FILED SEPTEMBER 29,","0742-B","2000136M",19991227]
["JU 11.7/2:1999-363","DOUGLAS MICHAEL RILEY, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-363... U.S. TAX COURT... FILED NOVEMBER","0742-B","2000136M",19991227]
["JU 11.7/2;1999-364","GERALD R. WEISS, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, REPSONDENT... T.C. MEMO. 1999-364... U.S. TAX COURT... FILED NOVEMBER 2, 19","0742-B","2000136M",19991227]
["JU 11.7/2:1999-371","MARK AND HELEN THOMSON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-371... U.S. TAX COURT... FILED NOVEMB","0742-B","2000136M",19991227]
["JU 11.7/2:1999-372","RALPH E. WESINGER, JR. AND CATHERINE R. WESINGER, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-372... U.S.","0742-B","2000136M",19991227]
["JU 11.7/2:1999-373","JOHN EDWARD TUCKER, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-373... U.S. TAX COURT... FILED NOVEMBER 10","0742-B","2000136M",19991227]
["JU 11.7/2:1999-374","SALVATORE J. D'AMICO AND SHIRLEY E. D'AMICO, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-374... U.S. TAX","0742-B","2000136M",19991227]
["JU 11.7/2:1999-375","PAUL I. YOSHIHARA, LAURA L. YOSHIHARA, AND KRISTA A. YOSHIHARA, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 19","0742-B","2000136M",19991227]
["JU 11.7/2:1999-376","CHARLES A. NERAD, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-376... U.S. TAX COURT... FILED NOVEMBER 12,","0742-B","2000136M",19991227]