{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"CLASSNO","type":"character","width":50},{"name":"TITLE","type":"character","width":140},{"name":"ITEMNO","type":"character","width":11},{"name":"LISTNO","type":"character","width":11},{"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 11.7/2:1999-163","RICK AND RUTH BAIME RICHARDS, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-163... U.S. TAX COURT... FILED","0742-B","990792M","990820"]
["JU 11.7/2:1999-164","KAREN AND GARY FUJITA, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-164... U.S. TAX COURT... FILED MAY 14,","0742-B","990792M","990820"]
["JU 11.7/2:1999-165","TATE FAMILY FOUNDATION, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-165... U.S. TAX COURT... FILED MAY 17,","0742-B","990792M","990820"]
["JU 11.7/2:1999-212","MELVIN L. LEVINSON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-212... U.S. TAX COURT... FILED JUNE 29, 19","0742-B","990792M","990820"]
["JU 11.7/2:1999-213","ARBOR TOWERS ASSOCIATES, LTD., JAMES B. MINTZER, TAX MATTERS PARTNER, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEM","0742-B","990792M","990820"]
["JU 11.7/2:1999-214","BHUPINDAR S. AND RAJINDER K. DHILLON, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ... T.C. MEMO. 1999-214... U.S. TAX COURT.","0742-B","990792M","990820"]
["JU 11.7/2:1999-215","A MUHSIN & B. JACKSON MUHSIN, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-215... U.S. TAX COURT... FILED","0742-B","990792M","990820"]
["JU 11.7/2:1999-220","COMPAQ COMPUTER CORPORATION AND SUBSIDIARIES, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-220... U.S. TAX","0742-B","990792M","990820"]
["JU 11.7/2:1999-221","ESTATE OF STELLA ADLER WILSON, DECEASED ELEANOR SHELDON, EXECUTRIX, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO.","0742-B","990792M","990820"]
["JU 11.7/2:1999-222","RICHARD M. KRISKE, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... T.C. MEMO. 1999-222... U.S. TAX COURT... FILED JULY 6, 1999","0742-B","990792M","990820"]