{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"CLASSNO","type":"character","width":40},{"name":"TITLE","type":"character","width":140},{"name":"ITEMNO","type":"character","width":9},{"name":"LISTNO","type":"character","width":9},{"name":"LISTDATE","type":"character","width":11}],"n_rows":10,"rows_kept":10,"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 11.7/2:1998-390","MARIAN AND HALINA JANUSZEWSKI, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-390... U.S. TAX COURT... FILED","0742-B","990249M","990216"]
["JU 11.7/2:1998-400","WAYNE C. MASON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-400... U.S. TAX COURT... FILED NOVEMBER 12, 19","0742-B","990249M","990216"]
["JU 11.7/2:1998-401","GARY JAMES TAYLOR, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-401... U.S. TAX COURT... FILED NOVEMBER 12,","0742-B","990249M","990216"]
["JU 11.7/2:1998-403","CAROLYN M. FANKHANEL, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-403... U.S. TAX COURT... FILED NOVEMBER","0742-B","990249M","990216"]
["JU 11.7/2:1998-404","SHIGENORI KUDO AND MOTOMI KUDO, ET AL., PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-404... U.S. TAX COURT.","0742-B","990249M","990216"]
["JU 11.7/2:1998-405","DONALD C. RICHARDSON & RITA M. ALLAIRE/PAIGE COMMUNICATIONS CORP. OF LOUISIANA, PETITIONERS V. COMMISSIONER OF INTERNAL..., T.C. MEMO. 1998-","0742-B","990249M","990216"]
["JU 11.7/2:1998-406","PHILLIP LEE ALLEN AND CAROLYN F. ALLEN, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-406... U.S. TAX COURT","0742-B","990249M","990216"]
["JU 11.7/2:1998-407","STEPHEN NEAL SWIHART, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-407... U.S. TAX COURT... FILED NOVEMBER","0742-B","990249M","990216"]
["JU 11.7/2:1998-408","SALVADOR A. AND KATHLEEN M. GAUDIANO, ET AL., PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO 1998-408... U.S. TAX","0742-B","990249M","990216"]
["JU 11.7/2:1998-409","BONNIE A. BROUGHTON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1998-409... U.S. TAX COURT... FILED NOVEMBER 1","0742-B","990249M","990216"]