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["JU 11.7/2:2000-266","LESTER L. AND SUSAN P. SAMFORD, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 2000-266... U.S. TAX COURT... FILE","0742-B","20010149M","20010220"]
["JU 11.7/2:2000-287","ESTATE OF SUZANNE C. PRUITT, DECEASED, SANDRA S. THOMPSON, PERSONAL REPRESENTATIVE, PETITIONER V. COMMISSIONER OF..., T.C. MEMO. 2000-287...","0742-B","20010149M","20010220"]