{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"CLASSNO","type":"character","width":30},{"name":"TITLE","type":"character","width":141},{"name":"ITEMNO","type":"character","width":13},{"name":"LISTNO","type":"character","width":10},{"name":"LISTDATE","type":"character","width":10}],"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 11.7/2:1998-338","ESTATE OF ROBERT L. WAGNER, DECEASED, RUTH R. WAGNER, PERSONAL REPRESENTATIVE, AND RUTH R. WAGNER, ET AL. PETITIONERS..., T.C. MEMO. 1998-33","0742-B","990039M","981116"]
["JU 11.7/2:1998-339","JAMES A. AND MURIEL M. ANDREWS, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... ... T.C. MEMO. 1998-339... U.S. TAX COURT...","0742-B","990039M","981116"]
["JU 11.7/2:1998-340","JAMES R. AND SUSAN B. BRICKMAN, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-340... U.S. TAX COURT... FILE","0742-B","990039M","981116"]
["JU 11.7/2:1998-342","KENCO RESTAURANTS, INC., ET AL., PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-342... U.S. TAX COURT... FIL","0742-B","990039M","981116"]