{"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":"character","width":11}],"n_rows":4,"rows_kept":4,"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 11.7/2:2001-164","PATRICK S. ELLIOTT AND DONNA J. ELLIOTT/LARRY S. ELLIOTT AND JULIA F. ELLIOTT, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE..., T.C. MEMO","0742-B","20010433M","20010824"]
["JU 11.7/2:2001-165","FABIAN VAKSMAN, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-165... U.S. TAX COURT... FILED JULY 3, 2001","0742-B","20010433M","20010824"]
["JU 11.7/2:2001-166","MARIE KEY AND DAVID GLEN KEY, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2001-166... U.S. TAX COURT... FILED","0742-B","20010433M","20010824"]
["JU 11.7/2:2001-167","ESTATE OF H.A. TRUE, JR., DECEASED, H.A. TRUE, III, PERSONAL REPRESENTATIVE, AND JEAN D. TRUE, ET AL,PETITIONERS..., T.C. MEMO. 2001-167...","0742-B","20010433M","20010824"]