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["JU 11.7/2:2001-90","ROBERT AND KAREN O'CONNOR, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-90... U.S. TAX COURT... FILED APRI","0742-B","20010393M","20010723"]
["JU 11.7/2:2001-100","DANIEL E. AND KAREN A. HARKINS, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-100... U.S. TAX COURT... FILE","0742-B","20010393M","20010723"]
["JU 11.7/2:2001-101","ROBERT WILLIS BARKLEY, SR., PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-101... U.S. TAX COURT... FILED APR","0742-B","20010393M","20010723"]
["JU 11.7/2:2001-102","IRVIN KIRSCHENBAUM, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-102... U.S. TAX COURT... FILED APRIL 26, 2","0742-B","20010393M","20010723"]