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["JU 11.7/2:1999-360","SANDRA L. MCBRAYER, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-360... U.S. TAX COURT... FILED OCTOBER 28,","0742-B","2000105M",19991213]
["JU 11.7/2:1999-361","DOUGLAS J. CRAWFORD, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-361... U.S. TAX COURT... FILED OCTOBER 29","0742-B","2000105M",19991213]
["JU 11.7/2:1999-362","RAYMOND B. AND JOAN M. MARVIN, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-362... U.S. TAX COURT... FILED","0742-B","2000105M",19991213]