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["JU 11.7/2:1999-114","FREDERICK BUTCHER AND JUDITH H. BUTCHER, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-114... U.S. TAX COUR","0742-B","990617M","990628"]
["JU 11.7/2:1999-117","ALLEN BURDITT II AND SARAH MAUNEE S. BURDITT, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-117... U.S. TAX","0742-B","990617M","990628"]
["JU 11.7/2:1999-118","PHILLIP LEE ALLEN AND CAROLYN F. ALLEN, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-118... U.S. TAX COURT","0742-B","990617M","990628"]
["JU 11.7/2:1999-121","RONALD W. STEWART, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-121... U.S. TAX COURT... FILED APRIL 12, 19","0742-B","990617M","990628"]
["JU 11.7/2:1999-122","HANS C. SHERRER, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-122... U.S. TAX COURT... FILED APRIL 13, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-123","KEITH R. BASHAM, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-123... U.S. TAX COURT... FILED APRIL 15, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-124","NORRIS O. AND BETTY J. WHITLEY, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-124... U.S. TAX COURT... FILE","0742-B","990617M","990628"]
["JU 11.7/2:1999-125","JOHN G. JONES, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-125... U.S. TAX COURT... FILED APRIL 16, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-126","FRED J. PETTID, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-126... U.S. TAX COURT... FILED APRIL 16, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-127","MICHAEL H. JOHNSON AND PATRICIA E. JOHNSON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-127... U.S. TAX C","0742-B","990617M","990628"]
["JU 11.7/2:1999-128","THOMAS J. AND ROBIN HAVENS, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-128... U.S. TAX COURT... FILED AP","0742-B","990617M","990628"]
["JU 11.7/2:1999-129","ESTATE OF LYNN M. RODGERS, DECEASED, FIRST NATIONAL BANK OF COMMERCE, EXECUTOR, PETITIONER V. COMMISSIONER OF..., T.C. MEMO. 1999-129... U.S","0742-B","990617M","990628"]
["JU 11.7/2:1999-130","LOWELL L. AND MARILYN A. ROBERTSON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ... T.C. MEMO. 1999-130... U.S. TAX COURT...","0742-B","990617M","990628"]
["JU 11.7/2:1999-131","RALPH LOUIS VITALE, JR., PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-131... U.S. TAX COURT... FILED APRIL","0742-B","990617M","990628"]
["JU 11.7/2:1999-132","CHARLES A. BUDA AND ANNETTE H. BUDA, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-132... U.S. TAX COURT...","0742-B","990617M","990628"]
["JU 11.7/2:1999-133","ROBERT S. MCDANIEL, JR. AND W. JANE MCDANIEL, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-133... U.S. TAX","0742-B","990617M","990628"]
["JU 11.7/2:1999-134","GAC PRODUCE CO., INC., AN ARIZONA CORPORATION, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-134... U.S. TAX","0742-B","990617M","990628"]
["JU 11.7/2:1999-135","JESSE S. FREDERICK, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-135... U.S. TAX COURT... FILED APRIL 22, 1","0742-B","990617M","990628"]
["JU 11.7/2:1999-136","AFFILIATED FOODS, INC., A CORPORATION, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ... T.C. MEMO. 1999-136... U.S. TAX COURT.","0742-B","990617M","990628"]
["JU 11.7/2:1999-137","CARL C. POSTON III AND SHEREA A. POSTON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-137... U.S. TAX COUR","0742-B","990617M","990628"]
["JU 11.7/2:1999-138","PAUL F. DICKIE/PAUL F. DICKIE AND SHERRY L. DICKIE, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-138... U.","0742-B","990617M","990628"]
["JU 11.7/2:1999-139","PAUL T. & CAROLYN JACKSON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-139... U.S. TAX COURT... FILED APR","0742-B","990617M","990628"]
["JU 11.7/2:1999-140","PAULA M. KELLY, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-140... U.S. TAX COURT... FILED APRIL 29, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-141","MARIAN WILSON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-141... U.S. TAX COURT... FILED APRIL 29, 1999","0742-B","990617M","990628"]
["JU 11.7/2:1999-142","GREGORY H. AND ELIZABETH A. PRICE, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-142... U.S. TAX COURT... F","0742-B","990617M","990628"]
["JU 11.7/2:1999-144","MARIAN AND MARIA JUSKUV, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-144... U.S. TAX COURT... FILED APRIL","0742-B","990617M","990628"]
["JU 11.7/2:1999-145","ESTATE OF LUCILLE M. HORSTMEIER, DECEASED, MARY E. SCOTT, EXECUTOR, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT... T.C. MEMO.","0742-B","990617M","990628"]
["JU 11.7/2:1999-146","SAN FRANCISCO WESCO POLYMERS, INC., PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-146... U.S. TAX COURT... F","0742-B","990617M","990628"]