United States Tax Court — Opinions MOP.ndjson

{"entityName":"PublicDocumentSearchResult","caseCaption":"Domingo Perez, Petitioner","docketEntryId":"b1a85d30-955c-4a21-9fe8-e85fbf503d58","docketNumber":"1994-98","docketNumberWithSuffix":"1994-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-442 (Decision will be entered for Resp.) (R-Re-M 1/20/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-15T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paige Communications Corporation of Louisiana, Petitioner","docketEntryId":"0df3a38e-dc37-4f87-9b21-b57b134ad6ca","docketNumber":"12253-97","docketNumberWithSuffix":"12253-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-405 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-12T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald C. Richardson & Rita M. Allaire, Petitioners","docketEntryId":"65d2dac2-c0ea-46d5-bbef-edebffeae87b","docketNumber":"12252-97","docketNumberWithSuffix":"12252-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-405 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-12T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John L. Boettner, Jr., Petitioner","docketEntryId":"5bbb2b87-80eb-4963-8031-fbc415e40d0d","docketNumber":"23238-96","docketNumberWithSuffix":"23238-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-359. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Susan E. Shores, Petitioner","docketEntryId":"ef48ef89-44b1-40ae-946e-1f28ea5aebef","docketNumber":"3390-97","docketNumberWithSuffix":"3390-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-193 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-26T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John H. & Mary E. Douglas, Petitioner","docketEntryId":"b62b9df6-8803-4795-97ac-591a210f4352","docketNumber":"21113-96","docketNumberWithSuffix":"21113-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-165 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-06T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James R. & Anita Madler, Petitioner","docketEntryId":"4af7cd03-0633-469d-9014-efff20c29d44","docketNumber":"773-97","docketNumberWithSuffix":"773-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-112 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-18T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregory Powell & Araminta D. Morton, Petitioners","docketEntryId":"3ca6ed5a-fe74-4f69-a7f4-f5e553aba852","docketNumber":"16476-97","docketNumberWithSuffix":"16476-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-108 (An order granting resp. mot to dismiss for LOJ will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-17T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Elizabeth N. Callaway, Petitioner","docketEntryId":"6039c944-6ec6-4a63-9252-e9a984380e10","docketNumber":"20048-96","docketNumberWithSuffix":"20048-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-99. (An order will be issued dismissing this case for lack of jurisdiction as to the estate of James T. Callaway, amending the caption of the case as appropriate, and denying Petr. mot. for summ. judg. as moot insofar as the motion pertains to decedent's estate and denying Petr. mot. for summ. judg. insofar as the mot. pertains to Mrs. Callaway.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-10T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Pepi Schafler, f.k.a. Pepi Summer, Petitioners","docketEntryId":"41769dc6-e37e-414e-b285-1d3dc77c51e7","docketNumber":"24158-96","docketNumberWithSuffix":"24158-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-86. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-26T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Norman Earl Holly, Petitioner","docketEntryId":"45818185-9c80-4f01-ad9d-bf78b731757c","docketNumber":"18414-96","docketNumberWithSuffix":"18414-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1998-55. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-10T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alec Jeffrey Megibow, Petitioner","docketEntryId":"7d6650fd-bcd1-4ccd-9304-1227e5acce53","docketNumber":"22268-96","docketNumberWithSuffix":"22268-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-455. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-28T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Valeri Markovski, Petitioner","docketEntryId":"a3393450-7294-4b3d-95e0-f39a30bd5452","docketNumber":"16319-96","docketNumberWithSuffix":"16319-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-419 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-19T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Valeri Markovski, Petitioner","docketEntryId":"a394e8f5-a0a0-40ec-b121-ebd075ebfa9b","docketNumber":"11777-95","docketNumberWithSuffix":"11777-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-419 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-19T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"American Valmar International Ltd., Inc., Petitioner","docketEntryId":"a884d0aa-06d0-4acb-b1d2-db24dc4bd356","docketNumber":"16318-96","docketNumberWithSuffix":"16318-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-419 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-19T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"American Valmar International Ltd., Inc., Petitioner","docketEntryId":"e56f9564-e8d4-4ca7-8d41-e6f3d452212b","docketNumber":"11776-95","docketNumberWithSuffix":"11776-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-419 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-19T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Carolyn M. Fankhanel, Petitioner","docketEntryId":"11d660a9-d5a2-4807-bb4b-dde93450a8ac","docketNumber":"2835-95","docketNumberWithSuffix":"2835-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-403 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-12T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bryan Realty, Inc., Petitioner","docketEntryId":"55603cae-10ad-461a-b3f1-cb0a090128c6","docketNumber":"15951-95","docketNumberWithSuffix":"15951-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-342 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-24T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenco Restaurants, Inc., Petitioner","docketEntryId":"838c74d9-f58e-47d1-b0d1-23d5d3f2babd","docketNumber":"15949-95","docketNumberWithSuffix":"15949-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-342 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-24T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tiffin Avenue Realty Co., Inc., Petitioner","docketEntryId":"8a3bcdd2-7e07-44d6-b0f0-c1d2e4c81746","docketNumber":"15952-95","docketNumberWithSuffix":"15952-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-342 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-24T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"K-K Restaurants, Inc., Petitioner","docketEntryId":"947e5ecd-56a8-4c51-9e31-bde3900133e2","docketNumber":"15950-95","docketNumberWithSuffix":"15950-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-342 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-24T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard T. & Margie S. Wagner, Petitioner","docketEntryId":"74607039-6682-401b-888e-1518e4829366","docketNumber":"25800-96","docketNumberWithSuffix":"25800-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-338 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Robert L. Wagner, Deceased; Ruth R. Wagner, Personal Representative; and Ruth R. Wagner, Petitioners","docketEntryId":"7b6acd23-6686-4b2a-a7c8-ab0e77b26e04","docketNumber":"8581-96","docketNumberWithSuffix":"8581-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-338 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles E. Lecroy, II & Karen A. Lecroy, Petitioners","docketEntryId":"e7c749a6-1290-4c8f-9b16-ac991a234cca","docketNumber":"25801-96","docketNumberWithSuffix":"25801-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-338 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter W. Manley, II, Petitioner","docketEntryId":"ed35db6b-270e-4e90-9968-053c58de6bb5","docketNumber":"25799-96","docketNumberWithSuffix":"25799-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-338 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Johannes M. Schalekamp, Petitioner","docketEntryId":"1d13d448-847e-46ef-947a-243a360bbd82","docketNumber":"17980-96","docketNumberWithSuffix":"17980-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-277 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-29T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"RJR Nabisco, Inc., f.k.a. R.J. Reynolds Industries, Inc. and Consolidated Subsidiaries, Petitioners","docketEntryId":"d9ae6784-94ba-4558-aa61-549939678efe","docketNumber":"3796-95","docketNumberWithSuffix":"3796-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-252 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-08T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":62}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bruce & Jeanne Korson, Petitioner","docketEntryId":"7ada6398-aef8-43b9-b178-5a0f2fdf2f8a","docketNumber":"18976-96","docketNumberWithSuffix":"18976-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-132. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Armin B. Allen, Petitioner","docketEntryId":"a089041c-bf62-46e3-b81c-cb001a5461d6","docketNumber":"18977-96","docketNumberWithSuffix":"18977-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-132. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John H. & Susan N. Allen, Petitioner","docketEntryId":"b5d6555f-e0d5-43f7-b71d-a04a1f90678d","docketNumber":"18978-96","docketNumberWithSuffix":"18978-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-132. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven Carl Akerson, Petitioner","docketEntryId":"c8dc06f1-f589-40e4-b5b8-39136d749a1a","docketNumber":"6784-94","docketNumberWithSuffix":"6784-94","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-129. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"H Enterprises International, Inc. and Subsidiaries, Petitioner","docketEntryId":"8c7f9b84-8911-4e42-b636-c7cfa3987fd1","docketNumber":"11478-93","docketNumberWithSuffix":"11478-93","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-97 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-09T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry A. & Kathleen T. Monico, Petitioner","docketEntryId":"a53051a8-5569-4454-a240-4a6044801302","docketNumber":"23496-95","docketNumberWithSuffix":"23496-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1998-10. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-12T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Betty Pace Miller, Deceased; Jerry D. Walker, Independent Executor, Petitioners","docketEntryId":"b062de69-6eeb-4a2f-b853-818268b94da7","docketNumber":"11889-97","docketNumberWithSuffix":"11889-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-416 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-18T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregory Stewart & Pamela Joyce Malone, Petitioner","docketEntryId":"cf8dda77-20a8-4e8d-9196-ebb78de043be","docketNumber":"24609-97","docketNumberWithSuffix":"24609-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-372 (Adopting the opinion of S.T. Judge Dean) (An order of dismissal & decision will be entered granting resp. mot to dismiss.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-13T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dai Ho & Young H. Cho, Petitioner","docketEntryId":"5bdddff3-85b2-4618-a96a-a1eb73c1f55c","docketNumber":"3188-98","docketNumberWithSuffix":"3188-98","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-363. (Adopting the Opinion of S.T. Judge Panuthos) (An order will be entered granting Resp. mot. to dismiss for LOJ.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-07T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jorge V. & Carol A. Geaga, Petitioner","docketEntryId":"a324fa6a-bce3-4d9a-8411-f0c94f66828c","docketNumber":"13972-97","docketNumberWithSuffix":"13972-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-234 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-01T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ivan Andre Zaal, Petitioner","docketEntryId":"6fb68155-49c9-4215-9ab5-8f42b60896d1","docketNumber":"10758-97","docketNumberWithSuffix":"10758-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-222. (Decision will be entered for Resp.) (R-Re.M. 7/28/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-24T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas W. Boozer, Petitioner","docketEntryId":"e30ea714-8d8d-49ec-9bbf-c9525e079619","docketNumber":"9328-97","docketNumberWithSuffix":"9328-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-190 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-26T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Alto B. Cervin, Deceased; Bennett W. Cervin, Executor; & Nita-Carol Cervin Miskovitch, Executor, Petitioners","docketEntryId":"0e02c631-02ea-4652-9ecd-474371e848ce","docketNumber":"24773-92","docketNumberWithSuffix":"24773-92","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-176 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-12T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Hoyt and Sons Ranch Properties, Ltd., a Nevada Limited Partnership, Leroy Gilbert, Tax Matters Partner, Petitioners","docketEntryId":"309236fc-ada7-464b-8944-e88ea519ad04","docketNumber":"15578-97","docketNumberWithSuffix":"15578-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-77. (Adopting the Opinion of S.T. Judge Armen) (An order will be issued granting Resp. mot. to dismiss the taxable year 1992, denying Resp. mot. to dismiss the taxable year 1993, & changing the caption as appropriate.","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-23T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Roger W. Miller, Petitioner","docketEntryId":"3e45eb64-0c5a-4b87-ab99-bd73b0221cd0","docketNumber":"128-96","docketNumberWithSuffix":"128-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-72. (An order calendaring this case for further trial will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-23T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Philip D. & Eleanor G. Winn, Petitioner","docketEntryId":"6f809b77-fb1c-47f1-95e2-07d37138dcc7","docketNumber":"5358-96","docketNumberWithSuffix":"5358-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-71. (Appropriate orders will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-19T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David A. & Louise A. Gitlitz, Petitioner","docketEntryId":"b82139cb-6508-40f2-8a8e-caf7862a4d75","docketNumber":"5359-96","docketNumberWithSuffix":"5359-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1998-71. (Appropriate orders will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-19T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chad A. & Katherine J. Lincoln, Petitioner","docketEntryId":"635f4aae-3c40-42fc-8fae-2cb013cccbd5","docketNumber":"10861-97","docketNumberWithSuffix":"10861-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1998-421 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-24T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth & Linda J. Logie, Petitioner","docketEntryId":"7025a6fd-18f2-4128-b692-aebec959807c","docketNumber":"9915-97","docketNumberWithSuffix":"9915-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1998-387. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-29T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anne R. Dugan, Petitioner","docketEntryId":"64a4a5de-1ca9-471d-9c13-86a9855bebe0","docketNumber":"9808-97","docketNumberWithSuffix":"9808-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1998-373 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-15T04:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Earl L. & Nancy B. Miller, Petitioner","docketEntryId":"e6db6246-82c1-4431-bbce-370f54a2156d","docketNumber":"25828-96","docketNumberWithSuffix":"25828-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-463. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Susan L. Bay, Petitioner","docketEntryId":"732ca741-1ebe-420d-9b78-c0562dcd877a","docketNumber":"16877-96","docketNumberWithSuffix":"16877-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-411 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-16T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Emil Fankhauser, Petitioner","docketEntryId":"57ddc70a-3dd6-42a6-9dc0-b56669917c26","docketNumber":"11192-95","docketNumberWithSuffix":"11192-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-328 (Decision will be entered for resp. w/respect to the deficiency & the addition to tax under sec. 6651(a) & for petr. w/respect to the sect. 6662(a) accuracy-related penalty.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-21T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas H. & Donna J. Zullo Nelson, Petitioner","docketEntryId":"89eb9211-647b-441a-a900-8d1b55f1df07","docketNumber":"21947-96","docketNumberWithSuffix":"21947-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-268 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-22T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles F. & Cheryl Sutter, Petitioner","docketEntryId":"b0815105-5623-4376-a48a-7f58f398188a","docketNumber":"10357-96","docketNumberWithSuffix":"10357-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-250 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-08T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Earl M. & Donna M. Hasbrouck, Petitioner","docketEntryId":"f68f4e31-d5d4-4d30-879b-2b760b5cb1ee","docketNumber":"10964-96","docketNumberWithSuffix":"10964-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-249 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-07T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John D. & Hazel B. Smith, Petitioner","docketEntryId":"0e97a173-af15-4bce-afc2-5116b663d4e7","docketNumber":"26101-96","docketNumberWithSuffix":"26101-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-212. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-16T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen William Dahlgren, Petitioner","docketEntryId":"f5d0d7b7-ef4d-4768-90fa-571576b6ce17","docketNumber":"5002-94","docketNumberWithSuffix":"5002-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1998-32 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-26T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregory C. Welton, Petitioner","docketEntryId":"2cbbd67c-ff0d-4bbb-b436-381711718f15","docketNumber":"5035-97","docketNumberWithSuffix":"5035-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-414 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-17T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tadeusz Smus, Petitioner","docketEntryId":"d245748c-9454-43c5-b1f4-2c7276a04fff","docketNumber":"19692-97","docketNumberWithSuffix":"19692-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-386. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-28T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Benjamin G. & Mary K. Salopek, Petitioner","docketEntryId":"32447ef1-6c9e-4ce8-af5c-3491ee1fbed3","docketNumber":"14162-97","docketNumberWithSuffix":"14162-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-385. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-26T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Theresa Salopek, Petitioner","docketEntryId":"a33fabb3-7a09-441d-98dd-f406a532b669","docketNumber":"14160-97","docketNumberWithSuffix":"14160-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-385. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-26T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark & Marcie M. Salopek, Petitioner","docketEntryId":"f656124e-85d7-4404-bc73-d02e07532b55","docketNumber":"14161-97","docketNumberWithSuffix":"14161-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-385. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-26T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James A. & Georgia J. Salopek, Petitioner","docketEntryId":"fd7161c8-2884-4c2e-88d1-a8ca73c03407","docketNumber":"14163-97","docketNumberWithSuffix":"14163-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-385. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-26T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark T. Allen, Petitioner","docketEntryId":"e63dbe66-5f29-4ddf-864d-ed18e8c296b7","docketNumber":"3543-97","docketNumberWithSuffix":"3543-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-350. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alan G. VanNoord, Petitioner","docketEntryId":"ad58dff0-190b-4eec-a37d-2ffee667c769","docketNumber":"16142-97","docketNumberWithSuffix":"16142-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-348 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"ASA Investerings Partnership; Alliedsignal, Inc., Tax Matters Partner, Petitioners","docketEntryId":"4925cac4-1343-4b40-8b11-e2c63161e959","docketNumber":"27320-96","docketNumberWithSuffix":"27320-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-305. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-20T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John J. & Mary Frances Maloney, Petitioner","docketEntryId":"4e1823e0-a31d-4efe-9c9c-c6726b580fd1","docketNumber":"4421-96","docketNumberWithSuffix":"4421-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-209. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-16T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph M. & Mildred Valenza, Petitioner","docketEntryId":"cf460d86-c915-480d-beeb-131fc2d07624","docketNumber":"915-96","docketNumberWithSuffix":"915-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-195 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-27T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Phillip Vazzana and Estate of Yvonne Vazzana, Deceased; Phillip Vazzana, Executor, Petitioners","docketEntryId":"e9ff9448-ebe0-49e0-9440-d04b0263a294","docketNumber":"914-96","docketNumberWithSuffix":"914-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-195 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-27T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ernest R. Infelise & Ann Infelise, Petitioners","docketEntryId":"7999d872-8066-4665-847e-861bf0423c11","docketNumber":"15207-96","docketNumberWithSuffix":"15207-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-191 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-26T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Liberty Vending, Incorporated, Petitioner","docketEntryId":"3ccb3ed1-f430-41d3-954d-c90968413814","docketNumber":"23958-96","docketNumberWithSuffix":"23958-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-177 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-13T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Poulos, Petitioner","docketEntryId":"5392864b-8a56-46ef-867c-8cac29efa805","docketNumber":"23959-96","docketNumberWithSuffix":"23959-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-177 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-13T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles E. Shepherd, Petitioner","docketEntryId":"6efc039c-b6e2-4ba2-8bae-dc2b6c11bf89","docketNumber":"4205-97","docketNumberWithSuffix":"4205-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-174 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-12T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Emhart Corporation & Domestic Subsidiaries, Petitioner","docketEntryId":"d4716f0a-dd46-4de8-9dd8-9f99d5573fa1","docketNumber":"20025-95","docketNumberWithSuffix":"20025-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-162 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-05T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chester Janas, Petitioner","docketEntryId":"910e5291-e689-49e4-a217-a786f6655b8e","docketNumber":"27010-96","docketNumberWithSuffix":"27010-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-160 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-04T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas C. & Margaret Colbert Oberle, Petitioner","docketEntryId":"06d14e5a-3354-40d3-9f97-bd55577d534b","docketNumber":"5390-97","docketNumberWithSuffix":"5390-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-156. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert A. & Gerri M. Smith, Petitioner","docketEntryId":"cb81e71a-996f-4cd3-9377-42c24a8ba714","docketNumber":"2369-97","docketNumberWithSuffix":"2369-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-143. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-16T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Fatai & Mary King, Petitioner","docketEntryId":"6bb7e226-b667-4b6b-bc7f-755dd5b64dcf","docketNumber":"8025-96","docketNumberWithSuffix":"8025-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-69. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-19T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Russell W. & Rebecca A. Willey, Petitioner","docketEntryId":"a416bc03-4eb3-4069-8cd2-2fd0e3c9a837","docketNumber":"27751-96","docketNumberWithSuffix":"27751-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-58. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-11T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Janet Phillips, Petitioner","docketEntryId":"d0408758-16ba-436d-af8b-b064a3f1e296","docketNumber":"22866-96","docketNumberWithSuffix":"22866-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-56. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-10T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Judith Weingarth Fox, Petitioner","docketEntryId":"8af29d95-22e9-46a7-be2c-319c7050085b","docketNumber":"16226-96","docketNumberWithSuffix":"16226-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-48. (Decision will be entered under Rule 155.) (R-Re-M 3/18/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-09T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shane L. & Marina L. Appling, Petitioner","docketEntryId":"6de1f93f-3b09-48bf-a567-58b69fdd507a","docketNumber":"4678-97","docketNumberWithSuffix":"4678-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-43. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-05T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lawrence W. Bartlett, Petitioner","docketEntryId":"69b1ff4a-772e-404b-ad01-3c8ea23d44cd","docketNumber":"20537-96","docketNumberWithSuffix":"20537-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1998-15. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-13T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anargyros George Mylonas, Petitioner","docketEntryId":"2b7befda-bf26-413c-b06f-4e002307ab01","docketNumber":"20654-97","docketNumberWithSuffix":"20654-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1998-436. (Decision will be entered in accordance with this opinion & the stipulations of the parties.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-14T05:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael H. & Patricia E. Johnson, Petitioner","docketEntryId":"bb3e619f-f84a-48aa-a235-e91f8d5f1674","docketNumber":"23702-96","docketNumberWithSuffix":"23702-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-448. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-23T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George S. & Frela D. Beck, Petitioner","docketEntryId":"caf46e02-0665-4cbe-ac09-7239fb8c86d0","docketNumber":"11549-96","docketNumberWithSuffix":"11549-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-429. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-07T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ernest Newton, Petitioner","docketEntryId":"8b111e5b-bb37-4cad-9472-0c9db52f7cc8","docketNumber":"22926-96","docketNumberWithSuffix":"22926-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-422 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-24T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sharon Yakira, Petitioner","docketEntryId":"3e2103af-eb4c-4749-a22b-21eae9a0648d","docketNumber":"27221-96","docketNumberWithSuffix":"27221-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-415 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-18T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Henry A. & Barbara Sessions, Petitioner","docketEntryId":"0bc84da1-b789-4533-b91d-03f8b8b08e0d","docketNumber":"19321-96","docketNumberWithSuffix":"19321-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-412 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-16T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John T. & Margaret K. Talkington, Petitioner","docketEntryId":"462f0d02-6028-46f7-8af9-fbce8396d5d3","docketNumber":"19315-96","docketNumberWithSuffix":"19315-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-412 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-16T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry A. Asher, Petitioner","docketEntryId":"50897240-3512-4b12-a3c9-b5b6861f2993","docketNumber":"25714-96","docketNumberWithSuffix":"25714-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-408 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gary D. Asher, Petitioner","docketEntryId":"84332e8e-c224-4b34-bbff-f21ec2f00bb0","docketNumber":"25713-96","docketNumberWithSuffix":"25713-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-408 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David White, Petitioner","docketEntryId":"976bc778-e04f-4d27-8461-1f568d28110c","docketNumber":"19412-97","docketNumberWithSuffix":"19412-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-410 (An order granting resp. mot for summ. judg. & Penalty & decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Randy C. & Kathleen R. Edgemon, Petitioner","docketEntryId":"9bf37222-da70-4a9b-be44-b76bf37c087f","docketNumber":"25716-96","docketNumberWithSuffix":"25716-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-408 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Salvador A. & Kathleen M. Gaudiano, Petitioner","docketEntryId":"9c2bcd0e-7390-4cb8-ad2e-1006f359ba6b","docketNumber":"25712-96","docketNumberWithSuffix":"25712-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-408 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James R. & Susan B. Brickman, Petitioner","docketEntryId":"8f2e1e1f-33df-4bd8-8e0f-040a22d8000c","docketNumber":"21381-96","docketNumberWithSuffix":"21381-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-340 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Russell A. Condello, Petitioner","docketEntryId":"3720b889-e2b3-4079-b5cc-b378c20093d1","docketNumber":"25375-96","docketNumberWithSuffix":"25375-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-333 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-22T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald Keith & Rebecca B. Morley, Petitioner","docketEntryId":"30361d22-acda-4e26-a66a-816a727d91c6","docketNumber":"19814-94","docketNumberWithSuffix":"19814-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-312. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Addison Distribution, Inc., Petitioner","docketEntryId":"73ac95b2-99d8-4b10-9621-53b177541533","docketNumber":"4838-96","docketNumberWithSuffix":"4838-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-289. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-06T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Win H. Emert, Petitioner","docketEntryId":"804f6a34-6389-4dde-93c7-ae4db659e0e5","docketNumber":"9817-96","docketNumberWithSuffix":"9817-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-289. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-06T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Matthew & Janice Leonard, Petitioner","docketEntryId":"adc445ff-deac-4db4-9d77-1ad88ac7b537","docketNumber":"17049-96","docketNumberWithSuffix":"17049-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-290. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-06T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Samson Investment Company and Subsidiaries, Petitioner","docketEntryId":"1c2e546b-b195-492f-9dae-a1d5a240e6c7","docketNumber":"20424-96","docketNumberWithSuffix":"20424-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-271 (An appropriate order will be issued, & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":44}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Barry John & Christine M. Sergeant, Petitioner","docketEntryId":"a931c6f1-6e9d-40e1-95b2-7664bd216689","docketNumber":"13646-96","docketNumberWithSuffix":"13646-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-265. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-20T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Neil J. Christal, II & Kathryn E. Christal, Petitioners","docketEntryId":"adb8b3a7-f991-4027-bfa0-6e2e474a3ccf","docketNumber":"12793-96","docketNumberWithSuffix":"12793-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-255 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-13T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dale Allan Rinehart, Petitioner","docketEntryId":"5e8a374c-8f48-4fb7-97e9-8bb65b4dfd89","docketNumber":"26402-96","docketNumberWithSuffix":"26402-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-205 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-11T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Manaharlal C. & Elizabeth Parekh, Petitioner","docketEntryId":"4e9b530a-2aea-42b3-98b9-cbe34257ae30","docketNumber":"21418-95","docketNumberWithSuffix":"21418-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-151. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-27T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Herbert J. & Paula K. Meeks, Petitioner","docketEntryId":"35bd1670-9f81-4788-88b5-e05ed193618f","docketNumber":"26425-96","docketNumberWithSuffix":"26425-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-109 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-17T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Herbert J. & Paula K. Meeks, Petitioner","docketEntryId":"4ecfe9d8-d5e4-4060-80ed-958604105897","docketNumber":"11972-96","docketNumberWithSuffix":"11972-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-109 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-17T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas J. Spielbauer, Petitioner","docketEntryId":"03abdab5-5ef6-4fcf-8a7b-f2fbaf44c7be","docketNumber":"13903-96","docketNumberWithSuffix":"13903-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-80. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-25T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mahendra K. Tandon, Petitioner","docketEntryId":"91cb9372-ffed-4b65-9db6-2c7e26791519","docketNumber":"13628-96","docketNumberWithSuffix":"13628-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-66. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-18T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":33}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sherman R. Solaas, Petitioner","docketEntryId":"e7729739-d203-450d-b065-b18edbebd13e","docketNumber":"11666-95","docketNumberWithSuffix":"11666-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-25 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-21T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ronald F. & Linda C. Bernard, Petitioner","docketEntryId":"2fb55833-ee95-4d69-bed2-f556a63a1ed1","docketNumber":"16480-96","docketNumberWithSuffix":"16480-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-20 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-20T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Douglas A. Vander Heide and Janet Vander Heide, Petitioners","docketEntryId":"d5802a65-d3f9-46dc-ba9c-dd3f5fe2bc32","docketNumber":"13745-95","docketNumberWithSuffix":"13745-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1998-19 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-20T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nick & Helen Kikalos, Petitioner","docketEntryId":"d2f58248-c7d3-447b-94f1-e68cb8a27350","docketNumber":"10244-96","docketNumberWithSuffix":"10244-96","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1998-92 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-03T05:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alexandra M. Medlin, Petitioner","docketEntryId":"4d726fbf-8ee5-48ed-9a3b-5c3cb8c6834d","docketNumber":"12512-97","docketNumberWithSuffix":"12512-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-378. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-19T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Burley M. & Mary K. Medlin, Petitioner","docketEntryId":"69e1c14a-fac4-43dd-8b34-97660152cacf","docketNumber":"13180-97","docketNumberWithSuffix":"13180-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-378. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-19T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth & Sheila Smith, Petitioner","docketEntryId":"8f8ae5f7-acb8-43d1-8a8d-be0b7a8ea700","docketNumber":"16296-97","docketNumberWithSuffix":"16296-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-368. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-08T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Robert Forrest, V, Petitioner","docketEntryId":"bab27efe-cac6-4f9c-b39b-3abba8fc4060","docketNumber":"2437-97","docketNumberWithSuffix":"2437-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-369. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-08T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"J. Michael Joly & Bonnie B. Joly; Jody Steven Joly; and David Andrew Joly, Petitioners","docketEntryId":"0d0c5e63-6e55-469c-9ec7-8606d8191bb2","docketNumber":"5985-97","docketNumberWithSuffix":"5985-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-361. (Decision will be entered under Rule 155.) (R-Re-M 10-19-98 to David at:P.O. Box 750458, Dayton, OH 45475-0458)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Theodore Edward Hagadone, Petitioner","docketEntryId":"a26872fe-d126-4657-9972-e983a9b5778b","docketNumber":"6022-97","docketNumberWithSuffix":"6022-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-352. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lana Faye Green, Petitioner","docketEntryId":"c0a97d7a-9884-4aa3-8ff1-73d8bf3e23e9","docketNumber":"19776-97","docketNumberWithSuffix":"19776-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-356. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James Logan Clark, Petitioner","docketEntryId":"92f6efc7-2fdb-4880-87f4-9be13577a4d9","docketNumber":"18556-97","docketNumberWithSuffix":"18556-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-280. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-03T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marko Porter, Petitioner","docketEntryId":"6da23cd2-add0-442a-81ec-e509956e7f1e","docketNumber":"8510-97","docketNumberWithSuffix":"8510-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-261 (Appropriate order will be issued & decision will be entered under Rule 155).","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-16T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ross William Bruner, Petitioner","docketEntryId":"0e06d970-d006-4cc4-8700-13fd4a000202","docketNumber":"23790-90","docketNumberWithSuffix":"23790-90","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-246. (An appropriate order will be issued & a decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Herman E. & Sheri L. Villarroel, Petitioner","docketEntryId":"5564cd31-b1ae-4d92-83aa-c85a87fc0325","docketNumber":"12618-97","docketNumberWithSuffix":"12618-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-247. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard Raymond Raush, Petitioner","docketEntryId":"81d8f64f-45bd-4936-9180-7602f1c276d4","docketNumber":"3514-97","docketNumberWithSuffix":"3514-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-245. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nicholas M. Romer, Petitioner","docketEntryId":"2a1f2eaf-2724-49b3-9317-d46cd91b31dc","docketNumber":"8352-97","docketNumberWithSuffix":"8352-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-238. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-02T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Minor, Petitioner","docketEntryId":"5bcc9b36-fa22-43d7-af84-3b154aed4fa0","docketNumber":"12653-96","docketNumberWithSuffix":"12653-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-237. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-02T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sarunas Abraitis, Petitioner","docketEntryId":"efbc00d2-3c95-46b8-bcef-d539c6684dcc","docketNumber":"25922-96","docketNumberWithSuffix":"25922-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-239. (Decision will be entered for Petr. as to the deficiency and the penalty & for Resp. as to the claimed overpayment.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-02T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert C. & Lucille Fors, Petitioner","docketEntryId":"514b6e5e-9854-48e8-944c-c440bf260cb4","docketNumber":"4868-97","docketNumberWithSuffix":"4868-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-158. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-30T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Valerie Jean Genck, Petitioner","docketEntryId":"b8a100a9-afde-4136-a38a-50533e02b295","docketNumber":"22967-96","docketNumberWithSuffix":"22967-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-105. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-16T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dwayne Worth Champ, Petitioner","docketEntryId":"5159bb2b-b325-43c7-9ad8-5930ae9bca3b","docketNumber":"18866-96","docketNumberWithSuffix":"18866-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-76. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-23T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alice Pauline Browne, a.k.a. A. Pauline Browne, Petitioners","docketEntryId":"78ca2d6d-933d-403a-96bb-5a7fcb86a88f","docketNumber":"15144-96","docketNumberWithSuffix":"15144-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1998-14. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-12T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ronny H. & Charlotte A. Schmalzer, Petitioner","docketEntryId":"c3d156da-f216-4c7c-92ab-ce4162eed85e","docketNumber":"21473-95","docketNumberWithSuffix":"21473-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-10T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Benigno Antonio Gasparutti, Petitioner","docketEntryId":"297a2289-0bc5-4fc2-be60-cbe5ddab325b","docketNumber":"7496-97","docketNumberWithSuffix":"7496-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-23T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Katia V. & Peter Popov, Petitioner","docketEntryId":"83fab620-bd7e-4f52-9d28-5b192e990b09","docketNumber":"24453-96","docketNumberWithSuffix":"24453-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-15T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Subhendu Das, Petitioner","docketEntryId":"225e60f1-11fe-4abd-9efc-aa2b2bba861d","docketNumber":"18435-96","docketNumberWithSuffix":"18435-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Subhendu Das, Petitioner","docketEntryId":"916fbf73-af12-470a-b91c-6be955f3c57d","docketNumber":"27179-96","docketNumberWithSuffix":"27179-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-05T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Roger Farmer, Petitioner","docketEntryId":"4ad26c19-89dd-4eb1-ad21-cce7bf2afada","docketNumber":"18946-96","docketNumberWithSuffix":"18946-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for Resp.) (R-Re-M 10/22/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-17T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael D. & Joan Welch, Petitioner","docketEntryId":"ed21ef05-3942-4db1-b0bb-4e20dec64e1d","docketNumber":"18402-96","docketNumberWithSuffix":"18402-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-24T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert A. Inzano & Martha O. Chavez, Petitioners","docketEntryId":"a09e5f5a-68c7-45fa-a9e4-0e94130ead0f","docketNumber":"2404-96","docketNumberWithSuffix":"2404-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-05T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steve D. Putnam, Petitioner","docketEntryId":"f431a651-74e5-4a76-b50d-50c92e11e214","docketNumber":"771-97","docketNumberWithSuffix":"771-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-05T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"St. Elmo H. Nauman, Jr., Petitioner","docketEntryId":"8bcbaba2-6416-4ed9-a2de-65b7a7aa7801","docketNumber":"10661-96","docketNumberWithSuffix":"10661-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Dec. will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-22T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard S. & Bernice F. Roberts, Petitioner","docketEntryId":"90b5fd22-f5d6-40bc-a4df-14f55d851322","docketNumber":"467-97","docketNumberWithSuffix":"467-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff T.C. Memo. 1998-172. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-11T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth R. & Carol L. Bauer, Petitioner","docketEntryId":"86b6fa32-5c77-4001-b02f-8db6f4f95a01","docketNumber":"26285-96","docketNumberWithSuffix":"26285-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Gallo, Petitioner","docketEntryId":"0d79e024-c0b5-4f21-aedd-0c4153e4a525","docketNumber":"20845-95","docketNumberWithSuffix":"20845-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (An ord. will be issued dn. petr. mot. & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-11T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wale O. Osijo, Petitioner","docketEntryId":"5b9d79ab-a825-4b0c-821e-f82a3b98d4d7","docketNumber":"16925-96","docketNumberWithSuffix":"16925-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.) (served on petr. at temp. address)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-28T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William J. Wells, Petitioner","docketEntryId":"34353127-b8a6-48f4-b843-0d6de352a114","docketNumber":"5458-94","docketNumberWithSuffix":"5458-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Resp. mot. in limine will be dn. & decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-05T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jose Hernandez, Petitioner","docketEntryId":"9f16780f-5922-48a5-98e3-28b9d0c5acbe","docketNumber":"6618-96","docketNumberWithSuffix":"6618-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-05T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cane Creek Sportsman's Club, Inc., Petitioner","docketEntryId":"08164058-28d6-47b2-8094-81816ee6f976","docketNumber":"16726-96","docketNumberWithSuffix":"16726-96","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-341 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-24T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Willie Mae Barlow Davis, Petitioner","docketEntryId":"ed6e0053-ec92-4968-9323-16e53765db35","docketNumber":"4077-96","docketNumberWithSuffix":"4077-96","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-248 (An appropriate order granting petr. & resp. mot. for part. summ. judg. & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-07T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George F. Walker, Petitioner","docketEntryId":"de3d561e-7172-4c49-9238-0c5e7111bc7f","docketNumber":"663-96","docketNumberWithSuffix":"663-96","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-194 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jean W. & Jeanne P. Lange, Petitioner","docketEntryId":"e3f05b08-1924-4ec6-a067-0f6bed4714c3","docketNumber":"3317-96","docketNumberWithSuffix":"3317-96","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-161 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-05T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chen C. & Victoria R. Wang, Petitioner","docketEntryId":"0a2610d5-eed3-45d2-87ec-c7c1ad5b101b","docketNumber":"19177-94","docketNumberWithSuffix":"19177-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"EIC Group, Inc. and Subsidiary, Petitioner","docketEntryId":"28bbf560-10ad-4299-9fd0-a28cdd2f61dd","docketNumber":"10512-94","docketNumberWithSuffix":"10512-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":40}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chen C. & Victoria R. Wang, Petitioner","docketEntryId":"473a2515-7309-479a-97c2-62cbc9576337","docketNumber":"3857-95","docketNumberWithSuffix":"3857-95","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"EIC Group, Inc. and Subsidiaries, Petitioner","docketEntryId":"7bcfb669-7cb5-42b3-95bf-d9f9015c84e5","docketNumber":"19176-94","docketNumberWithSuffix":"19176-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"EIC Group, Inc. and Subsidiaries, Petitioner","docketEntryId":"afb478e3-4155-4184-9e6b-19c45bb6f1d4","docketNumber":"3858-95","docketNumberWithSuffix":"3858-95","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chen C. & Victoria R. Wang, Petitioner","docketEntryId":"ff5e7505-da17-4c40-956f-fad366023c0a","docketNumber":"10511-94","docketNumberWithSuffix":"10511-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-127 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":43}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry L. Bennett, Petitioner","docketEntryId":"c810e07b-2d48-4d28-964a-0bd4091b052d","docketNumber":"8126-95","docketNumberWithSuffix":"8126-95","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-96 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-09T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda S. Dillon, Petitioner","docketEntryId":"c99e5c7c-8952-4750-b8f6-0582232fa9fe","docketNumber":"3453-90","docketNumberWithSuffix":"3453-90","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1998-5 (An appropriate decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-05T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ivor F. & Debra A. Benci-Woodward, Petitioner","docketEntryId":"98aa2665-f934-465b-9497-21784ca6cb26","docketNumber":"3769-96","docketNumberWithSuffix":"3769-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-395 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-09T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jose & Dianne M. Ragatz, Petitioner","docketEntryId":"d5c89baa-c243-4685-afb5-aadc611bd0f4","docketNumber":"8265-96","docketNumberWithSuffix":"8265-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-395 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-09T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Laurentz J. & Barbara Mangum, Petitioner","docketEntryId":"de7079b1-ac06-4c84-966e-5163fea2ecf7","docketNumber":"4185-96","docketNumberWithSuffix":"4185-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-395 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-09T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Lewis S. Thompson, III, Deceased, Synovus Trust Company, Successor Executor to Security Bank & Trust Company, Petitioners","docketEntryId":"35b6c552-6b44-4eb4-8116-b01a22cfd7bd","docketNumber":"14929-96","docketNumberWithSuffix":"14929-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-325 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-16T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chesapeake Outdoor Enterprises, Inc.; Abel Trust, John E. Magee, Jr., Trustee, Tax Matters Person, Petitioners","docketEntryId":"84cff8a0-9ca1-4bcd-81a1-29d77d965afc","docketNumber":"21830-96","docketNumberWithSuffix":"21830-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-175 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-12T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry Wade Human, Petitioner","docketEntryId":"551e74d4-92e6-4db8-b30a-3791c6191ccc","docketNumber":"25675-96","docketNumberWithSuffix":"25675-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-106. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-16T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dewey & Carlena K. Hammond, Petitioner","docketEntryId":"be82235d-8ca8-4d15-807a-712d014253d7","docketNumber":"5822-97","docketNumberWithSuffix":"5822-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-53. (An appropriate order granting Resp. mot. for partial summ. judg. & denying Petr. cross-mot. for partial summ. judg. will be issued and Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-10T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Norman D. Peterson, Petitioner","docketEntryId":"7a33d356-cc2e-4a44-9d6b-cd64d9e53fcd","docketNumber":"12074-96","docketNumberWithSuffix":"12074-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-27 (Decision will be entered for Petr.) (Decision will be entered under Rule 155 in #17347-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marta E. Peterson, Petitioner","docketEntryId":"d6171f94-c43b-420c-a9df-c495b609cd2d","docketNumber":"17347-96","docketNumberWithSuffix":"17347-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-27 (Decision will be entered under Rule 155.) (Decision will be entered for Petr. in #12074-96.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David L. Wiksell & Margaret Ann Carpender, Petitioners","docketEntryId":"ebed61cf-2957-4285-9f32-a33665471343","docketNumber":"11752-91","docketNumberWithSuffix":"11752-91","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1998-3 (SUPPLEMENTAL) (Decision will be entered under Rule 155). (R-Re-M 2/4/98 for David) (R-In-F 2/17/98:David)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-05T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"DHL Corporation and Subsidiaries, Petitioner","docketEntryId":"064b7e28-9cfb-4a39-a3f2-a8337651da17","docketNumber":"19570-95","docketNumberWithSuffix":"19570-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-461. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":166}

{"entityName":"PublicDocumentSearchResult","caseCaption":"DHL Corporation and Subsidiaries, Petitioner","docketEntryId":"24a58b08-c339-469d-89d4-38e42c78774a","docketNumber":"26103-95","docketNumberWithSuffix":"26103-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-461. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":172}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Jacqueline A. Stotz, Deceased; Trent McGee and Leo Kaplan, Co-Executors and Jackie Stotz Trust, Trent McGee and Leo Kaplan, Co-Trustees, Petitioners","docketEntryId":"be8a3fbf-6512-4103-a6d1-b6bae2133b84","docketNumber":"18732-96","docketNumberWithSuffix":"18732-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-450. (An appropriate order will be issued denying Petr. mot. to calendar.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-23T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Imre & Gizella Cziraki, Petitioner","docketEntryId":"e7d3b0d9-682b-4824-a8f6-ed7ebe7b600e","docketNumber":"18878-96","docketNumberWithSuffix":"18878-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-439 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-15T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jung Sik & Bok S. Lim, Petitioner","docketEntryId":"73bdfbef-05bc-4a1f-8764-3bb8746a407b","docketNumber":"17433-97","docketNumberWithSuffix":"17433-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-432. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-10T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cerand & Company, Incorporated, Petitioner","docketEntryId":"41868d6a-2fa4-4fb2-bedc-efd50122c5d2","docketNumber":"2767-97","docketNumberWithSuffix":"2767-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-423 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-24T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Phillip Lee & Carolyn F. Allen, Petitioner","docketEntryId":"8136d060-1545-4b55-aab7-2ff49d01ce96","docketNumber":"243-97","docketNumberWithSuffix":"243-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-406 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen S. Wang, Jr., Petitioner","docketEntryId":"f954ed04-62b2-43c0-b56c-2637c7533c6c","docketNumber":"15228-96","docketNumberWithSuffix":"15228-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-389 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-02T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"M.J. Wood Associates, Inc., Petitioner","docketEntryId":"d12c1f7d-132f-4b91-a52a-928d49646a05","docketNumber":"10978-94","docketNumberWithSuffix":"10978-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-375 (An order will be issued denying petr. mot. for summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-15T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lonnie C. Christensen, Petitioner","docketEntryId":"f2e1a8c3-11bb-4666-8359-ccf08ba92bcb","docketNumber":"11982-94","docketNumberWithSuffix":"11982-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-375 (An order will be issued denying petr. mot. for summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-15T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael A. & Karyn E. Schmitt, Petitioner","docketEntryId":"62119ec6-31e3-47a5-a5e0-ff927275ce12","docketNumber":"22670-95","docketNumberWithSuffix":"22670-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-269 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-23T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"El Charro TV Rental, Inc.; Diana L. Peters, Tax Matters Person, Petitioners","docketEntryId":"2ab711f1-7325-45ad-8a50-f0b2ac4d4d02","docketNumber":"25467-92","docketNumberWithSuffix":"25467-92","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-229. (Resp. mot. for entry of dec. will be granted & decision will be entered in accord with the parties' agreement.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard A. Frey, Petitioner","docketEntryId":"5b03f515-838e-48b0-a6cb-2f0b91fc1e16","docketNumber":"23834-96","docketNumberWithSuffix":"23834-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-226. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William J. Heitz & Sandra D. Heitz, Petitioners","docketEntryId":"3bd63c53-03ba-49d3-a254-bb84200ee454","docketNumber":"27151-96","docketNumberWithSuffix":"27151-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-220. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-24T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Exacto Spring Corp., Petitioner","docketEntryId":"7a368bc7-cc9c-470a-a3c8-e3a47102c6f8","docketNumber":"27152-96","docketNumberWithSuffix":"27152-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-220. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-24T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mung Thi Huynh, Petitioner","docketEntryId":"cdcd0273-bcb5-4895-b747-52c51c543b0f","docketNumber":"2613-97","docketNumberWithSuffix":"2613-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-189 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-26T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen H. & Pamela T. Rifkin, Petitioner","docketEntryId":"e90c6cac-da21-48c8-ae2c-9c4a1a65a149","docketNumber":"15233-96","docketNumberWithSuffix":"15233-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-180 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-13T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Terri L. Blake, Petitioner","docketEntryId":"159c4504-bfc6-4a5a-a084-2467bc6031d5","docketNumber":"387-97","docketNumberWithSuffix":"387-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-168 (Order & Decision will be entered for resp., except for the concession of the section 6651(a) (2) addition to tax, & resp. oral mot for penalties under section 6673 will be granted.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-07T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Terri L. Blake, Petitioner","docketEntryId":"52e3e909-e5d7-4d94-88dd-f625cd5bde7b","docketNumber":"3581-97","docketNumberWithSuffix":"3581-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-168 (Order & Decision will be entered for resp., except for the concession of the section 6651(a) (2) addition to tax, & resp. oral mot for penalties under section 6673 will be granted.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-07T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Hilda Ashman, Deceased; Phillip Ashman, Personal Representative, Petitioners","docketEntryId":"349ccfba-b04f-41b1-8bb6-80070e151e15","docketNumber":"15578-96","docketNumberWithSuffix":"15578-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-145. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-22T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David Richardson, Petitioner","docketEntryId":"ae543464-0e0f-414a-8df9-98008d67fb3e","docketNumber":"12718-97","docketNumberWithSuffix":"12718-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-139. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-14T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Daniel L. & Yvette S. Faasamala, Petitioner","docketEntryId":"31caa1bd-a4d5-4f2a-bba4-43cb017f3e88","docketNumber":"9220-97","docketNumberWithSuffix":"9220-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-137. (Decision will be entered for Resp. as to the income tax deficiency.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-09T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Melvyn L. Bell, Petitioner","docketEntryId":"380164d8-b320-489b-836e-bee4f0461d28","docketNumber":"21039-93","docketNumberWithSuffix":"21039-93","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-136. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Darlene K. Carvin, f.k.a. Darlene C. Bell, Petitioners","docketEntryId":"db122e4b-4dc8-4ed3-aa5e-f97a6aed6f49","docketNumber":"21040-93","docketNumberWithSuffix":"21040-93","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-136. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gary B. & Kathleen Mitchell, Petitioner","docketEntryId":"b20e775c-159c-40e4-aa0a-2536451826a7","docketNumber":"20851-95","docketNumberWithSuffix":"20851-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-122 (SUPPLEMENTAL) (Decision will be entered in accordance with resp. computation)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-30T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James W. VonDyl, Petitioner","docketEntryId":"1b5a723e-dd3e-48ab-bab9-82e81000c467","docketNumber":"12774-97","docketNumberWithSuffix":"12774-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-120 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-26T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patrick Anthony Masino, Petitioner","docketEntryId":"02b9b5f2-3eab-44f9-8cf5-872c13f0b0f2","docketNumber":"14987-96","docketNumberWithSuffix":"14987-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-118 (An order of dismissal for LOJ will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-25T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Abdul & Rawnaq A. Hafiz, Petitioner","docketEntryId":"a847368f-115b-430b-9e2e-9e8eee2b86f9","docketNumber":"15079-96","docketNumberWithSuffix":"15079-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-104. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-16T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James C. & Vivian C. Dodge, Petitioner","docketEntryId":"784fe2f7-beaa-48c1-936b-87a8af523441","docketNumber":"18089-96","docketNumberWithSuffix":"18089-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-89. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-02T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen A. Lenn & Ksenia Lenn, Petitioners","docketEntryId":"1fe97355-ad8e-4f43-826d-6948acd4db54","docketNumber":"3981-96","docketNumberWithSuffix":"3981-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-85. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-26T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter Raymond & Susan Gee Wilkerson, Petitioner","docketEntryId":"8f30d009-5382-4221-8ced-81558499d404","docketNumber":"13797-95","docketNumberWithSuffix":"13797-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-68. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-19T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Christopher A. & Roberta A. Boyko, Petitioner","docketEntryId":"d24829e6-d91f-4847-9fe4-af1907e85f25","docketNumber":"15347-96","docketNumberWithSuffix":"15347-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-67. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-18T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Caesar D. Burkes, Petitioner","docketEntryId":"af464bdd-d7d9-42db-b7fc-3f8d4029584f","docketNumber":"1735-96","docketNumberWithSuffix":"1735-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-61. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-12T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eleanor A. Burkes, Petitioner","docketEntryId":"d54d6fba-a54e-4464-b3a9-16187114feee","docketNumber":"1733-96","docketNumberWithSuffix":"1733-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-61. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-12T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert E. Dunham, Petitioner","docketEntryId":"f2436210-3f12-433c-8635-45d0090453cf","docketNumber":"21581-94","docketNumberWithSuffix":"21581-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-52. (An appropriate order will be issued & a decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-09T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Naomi Dobrich, Petitioner","docketEntryId":"070f6e63-fcee-42bf-89b7-2135ac3b1562","docketNumber":"7382-96","docketNumberWithSuffix":"7382-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-39 (SUPPLEMENTAL) (Decision will be entered for petr in this case and in accord with this opinion in #3832-95)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-29T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Naomi Dobrich, Petitioner","docketEntryId":"93174c6e-9bd9-49a5-a670-a9872a076f7e","docketNumber":"3832-95","docketNumberWithSuffix":"3832-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1998-39 (SUPPLEMENTAL) (Decision will be entered in accord with this opinion in this case and for petr. in #7382-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-29T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard J. & Anna J. Sinsigalli, Petitioner","docketEntryId":"1e55491a-62a4-4114-816e-e96d5c1fb787","docketNumber":"18130-97","docketNumberWithSuffix":"18130-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-425 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-25T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard J. & Anna J. Sinsigalli, Petitioner","docketEntryId":"67dbc09f-d677-4d28-befc-1dd9c0324f74","docketNumber":"13107-98","docketNumberWithSuffix":"13107-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-425 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-25T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bonnie A. Broughton, Petitioner","docketEntryId":"d767fd2f-8115-4ca8-a1ce-d807e3d0d442","docketNumber":"22996-97","docketNumberWithSuffix":"22996-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-409 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-13T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael Alan Jablonski, Petitioner","docketEntryId":"5dcc0d0b-905a-4371-a25d-4a8a7f16f6ce","docketNumber":"24874-97","docketNumberWithSuffix":"24874-97R","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-396 (An appropriate order of dismissal will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-10T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph F. & Camille T. Uddo, Petitioner","docketEntryId":"cf959c42-389c-4995-88c6-1817bb5f4b4b","docketNumber":"16687-97","docketNumberWithSuffix":"16687-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-276 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Wesley H. Hocker, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"0262cd5a-f5c6-4fc6-954e-59a00f030b2a","docketNumber":"623-92","docketNumberWithSuffix":"623-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-228. (An appropriate order will be issued denying the Goodwins' mot. to dismiss for LOJ.) (R-Re.M. 8/5/98 as to Participants Nobel)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jose Torres, Petitioner","docketEntryId":"a375c761-48a5-4a40-be93-3989486726a9","docketNumber":"15735-97","docketNumberWithSuffix":"15735-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-230. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Wesley H. Hocker, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"a3be1e6b-29e1-42d0-a2cc-a8e53f653202","docketNumber":"13014-92","docketNumberWithSuffix":"13014-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-228. (An appropriate order will be issued denying the Goodwins' mot. to dismiss for LOJ.) (R-Re.M. 8/5/98 as to Participants Nobel)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Wesley H. Hocker, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"bab3bbec-e7b1-4f61-a4e0-346848f34000","docketNumber":"15641-92","docketNumberWithSuffix":"15641-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-228. (An appropriate order will be issued denying the Goodwins' mot. to dismiss for LOJ.) (R-Re.M. 8/5/98 as to Participants Nobel)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Eugene C. Lipsky, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"c4deac95-0597-498f-8dad-0b1fb07cade1","docketNumber":"12062-94","docketNumberWithSuffix":"12062-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-228. (An appropriate order will be issued denying the Goodwins' mot. to dismiss for LOJ.) (R-Re.M. 8/5/98 as to Participants Nobel)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-29T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cinema '85; Richard M. Greenberg, Tax Matters Partner, Petitioners","docketEntryId":"47d294ac-220b-424c-a210-51b1874155b3","docketNumber":"4432-92","docketNumberWithSuffix":"4432-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-213. (An appropriate order will be issued denying Mr. Newman's mot. to dismiss for lack of jurisdiction.) (R-In-F 6/30/98: J. Cope) (R-In F 7-2-98:Argenti) (R-Re-M 7/13/98 : Paul & Pamela Cope, Jr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-17T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joann Thompson, f.k.a. Joann Bates, Petitioners","docketEntryId":"acb01306-0f73-4646-9bd6-9169a0356814","docketNumber":"4702-97","docketNumberWithSuffix":"4702-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-214. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-17T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates; Richard M. Greenberg, Tax Matters Partner, Petitioners","docketEntryId":"c30f428f-89e8-4b9d-b096-e3ee08534fa4","docketNumber":"22780-91","docketNumberWithSuffix":"22780-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-198 (An appropriate order will be issued denying the Nirschls' motion to dismiss for LOJ.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-28T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"R. Lawrence Smith, III, Petitioner","docketEntryId":"758c774b-3732-40a2-9603-0f3ccd21f54a","docketNumber":"27511-96","docketNumberWithSuffix":"27511-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-166 (Decision will be entered for resp. with respect to the deficiency, & for petr. with respect to the accuracy-related penalty under section 6662(a).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-06T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates; Richard M. Greenberg, Tax Matters Partner, Petitioners","docketEntryId":"246876d9-1ceb-4563-b878-f7f0c1689aa1","docketNumber":"22780-91","docketNumberWithSuffix":"22780-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-146. (An appropriate order will be issued denying the mot. to dismiss for LOJ as to Karin M. Locke & granting the mot. to dismiss for LOJ as to Edwin A. Locke, Jr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-22T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cinema '84; Richard M. Greenberg, Tax Matters Partner, Petitioners","docketEntryId":"aeec3256-a90b-47dc-8c5c-8f6536911d81","docketNumber":"621-92","docketNumberWithSuffix":"621-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-146. (An appropriate order will be issued denying the mot. to dismiss for LOJ as to Karin M. Locke & granting the mot. to dismiss for LOJ as to Edwin A. Locke, Jr.) (R-In-F 5/12/98 re: J. Cope)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-22T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Wesley H. Hocker, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"39432c19-5d15-47b5-9753-a2f4bb34f983","docketNumber":"13014-92","docketNumberWithSuffix":"13014-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-138. (An appropriate order will be issued denying the mot. to dismiss for LOJ as to JoAnn Scarfia & granting the mot. to dismiss for LOJ as to Michael J. Scarfia.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-14T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"First Blood Associates; Wesley H. Hocker, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"d702ff84-86bb-47fc-bb1b-d5241e4de721","docketNumber":"623-92","docketNumberWithSuffix":"623-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-138. (An appropriate order will be issued denying the mot. to dismiss for LOJ as to JoAnn Scarfia & granting the mot. to dismiss for LOJ as to Michael J. Scarfia.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-14T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mehran Etesam, Petitioner","docketEntryId":"4014be1e-55da-4500-8616-163f50ea922b","docketNumber":"27439-96","docketNumberWithSuffix":"27439-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-73. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-23T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Daniel E. Godfrey, Petitioner","docketEntryId":"2e7905c3-1146-4727-944d-e7d099e938e7","docketNumber":"9453-97","docketNumberWithSuffix":"9453-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1998-51. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-09T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James J. & Linda J. Harford, Petitioner","docketEntryId":"56e6ea5d-2455-4e2a-8324-974592e66233","docketNumber":"8436-97","docketNumberWithSuffix":"8436-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-392 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-06T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dale Reid Edmonds, Petitioner","docketEntryId":"4619f892-ff70-422e-b0de-10f38cee3d16","docketNumber":"11916-97","docketNumberWithSuffix":"11916-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-379. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-20T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael E. & Nancy Hentges, Petitioner","docketEntryId":"6194537d-e991-405c-8db5-3f95e30a0a03","docketNumber":"11049-96","docketNumberWithSuffix":"11049-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-244. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dean Scott Hodge, Petitioner","docketEntryId":"865cdb79-eb39-4d61-af3c-37e9e7ba35d7","docketNumber":"16649-96","docketNumberWithSuffix":"16649-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-242. (Decisions will be entered for Resp.) (R-Re-M 8/21/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dean Scott Hodge, Petitioner","docketEntryId":"a0862e48-86f1-40a2-9301-7c0f8a2d37be","docketNumber":"8520-96","docketNumberWithSuffix":"8520-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-242. (Decisions will be entered for Resp.) (R-Re-M 8/21/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-06T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Randal W. Howard, Petitioner","docketEntryId":"b3e8eda4-71f9-45ce-a304-99d6de41b3a5","docketNumber":"20474-90","docketNumberWithSuffix":"20474-90","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1998-57. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-11T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patrick F. & Arlene G. Sheehy, Petitioner","docketEntryId":"bc9bb4d3-3951-4c47-89a5-9a42e07dd91b","docketNumber":"22034-96","docketNumberWithSuffix":"22034-96","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1998-183. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-18T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Buyers Home Warranty Company, Petitioner","docketEntryId":"83588c63-1471-4b7b-9079-d4408cb0e5f2","docketNumber":"24774-95","docketNumberWithSuffix":"24774-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1998-98 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-09T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John DiFronzo, Petitioner","docketEntryId":"ac9523c8-386e-4936-af83-7a71d630375c","docketNumber":"18476-96","docketNumberWithSuffix":"18476-96","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1998-41. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-04T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Preston L. & Ruby M. Payton, Petitioner","docketEntryId":"b219ea40-7400-4b98-b9fd-76645013f378","docketNumber":"5405-97","docketNumberWithSuffix":"5405-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-462. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bernard Boozer, Petitioner","docketEntryId":"fd21d87a-9392-40a1-a7dd-b238a2af9141","docketNumber":"5242-97","docketNumberWithSuffix":"5242-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-446. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-23T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Antonino & Francesca Pecora, Petitioner","docketEntryId":"10ebbc3e-e35f-45f0-9a0e-793a9345e486","docketNumber":"15779-97","docketNumberWithSuffix":"15779-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-393 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-06T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marian & Halina Januszewski, Petitioner","docketEntryId":"3781b7eb-d614-406d-b854-55fbcd5367e9","docketNumber":"18607-97","docketNumberWithSuffix":"18607-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-390 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-03T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Andrew & Donna L. Dorris, Petitioner","docketEntryId":"da21b4d7-e0ee-4fcd-a04f-7fab2390e156","docketNumber":"14522-96","docketNumberWithSuffix":"14522-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-324 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-15T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James Triplett, Petitioner","docketEntryId":"ec363a2b-3e53-4410-bb60-37f522bcbefb","docketNumber":"27864-96","docketNumberWithSuffix":"27864-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-313. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-25T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David R. Green & Carolyn B. Green, Petitioners","docketEntryId":"03fe5910-f3dd-4585-be48-bf7e774d10a9","docketNumber":"6564-96","docketNumberWithSuffix":"6564-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-274 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David R. & Carolyn B. Green, Petitioner","docketEntryId":"40dff50a-2253-4ce3-b9f6-338ce42339c4","docketNumber":"26100-96","docketNumberWithSuffix":"26100-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-274 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David R. & Carolyn B. Green, Petitioner","docketEntryId":"db6289bf-9827-489f-a535-1b60495f7522","docketNumber":"8933-94","docketNumberWithSuffix":"8933-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-274 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael & Christa Dee Richardson, Petitioner","docketEntryId":"742a8ffd-27b1-4ef4-ac7e-75cae06f7d7e","docketNumber":"5122-97","docketNumberWithSuffix":"5122-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-236. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-02T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert P. & Sally A. Neumann, Petitioner","docketEntryId":"2e6095f5-1eb0-4f7b-9215-64796d210f7a","docketNumber":"23431-96","docketNumberWithSuffix":"23431-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-126 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-31T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Loretta Manukainiu, Petitioner","docketEntryId":"0df9def1-133d-4616-bee8-4b20a7dbe197","docketNumber":"19920-96","docketNumberWithSuffix":"19920-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-90. (Decision will be entered for Resp. with regard to the deficiency & for Petr. with regard to the accuracy-related penalty under Sec. 6662(a).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-02T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael J. Heckler, a.k.a. Michael VonHeckler & Charlotte A. Miska, Petitioners","docketEntryId":"1c079559-b79f-436f-819f-0bc00aa938d4","docketNumber":"26742-95","docketNumberWithSuffix":"26742-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-49. (Decision will be entered for Resp.) (R-Re-M 3/13/98 re;Charlote Miska)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-09T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Benjamin H. Smith, Petitioner","docketEntryId":"9a98367a-2693-466c-980a-09d7d271f9cc","docketNumber":"14945-96","docketNumberWithSuffix":"14945-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-33. (Decision will be entered under Rule 155) (R-Re-M 2-24-98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-27T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Davis M. Messman, Petitioner","docketEntryId":"73336405-4cc0-4481-a945-517f6b60fd8e","docketNumber":"20516-91","docketNumberWithSuffix":"20516-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-26 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen A. Messman, Petitioner","docketEntryId":"86d91a60-be07-404e-ab52-9f33b9f3a5c8","docketNumber":"20518-91","docketNumberWithSuffix":"20518-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-26 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marcus R. Messman, Petitioner","docketEntryId":"af316d9b-cdfc-4985-a98e-c04c84a1a078","docketNumber":"20515-91","docketNumberWithSuffix":"20515-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-26 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John F. & Tracy L. Barford, Petitioner","docketEntryId":"c559e91d-e1bb-472d-82c5-ba27b0d90dc0","docketNumber":"20514-91","docketNumberWithSuffix":"20514-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-26 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marcus R. Messman, Petitioner","docketEntryId":"f2d24892-c7a4-471a-9458-e465246f1202","docketNumber":"20517-91","docketNumberWithSuffix":"20517-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1998-26 (Appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-22T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patrick E. Catalano, Petitioner","docketEntryId":"10902ea0-2590-4e49-8806-34b1bed64e50","docketNumber":"10069-96","docketNumberWithSuffix":"10069-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-447. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-23T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James L. & Dorothy B. Sullivan, Petitioner","docketEntryId":"8109729d-4e8b-40e6-99d4-22e1c375546e","docketNumber":"3332-96","docketNumberWithSuffix":"3332-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-367. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-08T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James A. & Muriel M. Andrews, Petitioner","docketEntryId":"8f6025cd-2d91-4c74-be4b-271398b20128","docketNumber":"18670-96","docketNumberWithSuffix":"18670-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-339 (An appropriate order of dismissal for LOJ will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-23T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marco DePlano, Petitioner","docketEntryId":"d4ff0b58-77d0-4c27-90b5-75148a35c847","docketNumber":"13085-95","docketNumberWithSuffix":"13085-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-303. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-20T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward C. & Margaret C. Chang, Petitioner","docketEntryId":"fe199fb5-f940-4c08-bcd6-66694b3626e1","docketNumber":"24759-96","docketNumberWithSuffix":"24759-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-298. (An appropriate Ord. of Dismissal for LOJ will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-08-18T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wesley C. & Rhonda A. Wickum, Petitioner","docketEntryId":"3e41191c-97dd-4332-bc04-1e9b4dc55e28","docketNumber":"7265-95","docketNumberWithSuffix":"7265-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-270 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Judith E. Stephenson Fast, Petitioner","docketEntryId":"f27caad6-81c0-46d3-90c9-de6daeef7520","docketNumber":"5371-96","docketNumberWithSuffix":"5371-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-272 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-27T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alvin Victor Bracey, Petitioner","docketEntryId":"faf73993-ffef-4165-9abe-48ef26cccdef","docketNumber":"11485-94","docketNumberWithSuffix":"11485-94","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-254 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-13T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Raymond O. Wright, Petitioner","docketEntryId":"2b793d3c-b0f1-4ba2-89e1-e86542d0c2e7","docketNumber":"273-96","docketNumberWithSuffix":"273-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-224. (An appropriate order will be issued denying Resp. mot. for a penalty & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-24T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alonzo & Emma J. Bradley, Petitioner","docketEntryId":"0992e05c-3154-4a88-8e43-6971557106a6","docketNumber":"24265-95","docketNumberWithSuffix":"24265-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-170 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-11T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bradley G. Bjelk, Petitioner","docketEntryId":"b0136690-b0d2-47af-ab47-dff95b609ca4","docketNumber":"14849-95","docketNumberWithSuffix":"14849-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-169 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-11T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shirley Dean & Charles W. Emmons, Petitioner","docketEntryId":"e73021d4-5cd1-437c-b2a0-95217ef2c55a","docketNumber":"17294-95","docketNumberWithSuffix":"17294-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-173 (Decision will be entered under Rule 155) (R-Re-M 6/9/98)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-11T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert G. & Julie Ruckman, Petitioner","docketEntryId":"d9eb3b7e-9228-4488-ad40-81f21ca5fb59","docketNumber":"976-95","docketNumberWithSuffix":"976-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-83. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-25T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eddie Stricklin, Petitioner","docketEntryId":"26ff8cbf-06ba-44f9-8be0-7063e3c9ac50","docketNumber":"16557-95","docketNumberWithSuffix":"16557-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1998-12. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-12T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Char-Lil Corporation, Petitioner","docketEntryId":"0592e356-f9b3-4f8a-856e-e9e867959709","docketNumber":"4084-97","docketNumberWithSuffix":"4084-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-457. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":50}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William S. Webber, Jr., Petitioner","docketEntryId":"9e362ebf-ade4-438c-93ae-c3a505947ac7","docketNumber":"24826-96","docketNumberWithSuffix":"24826-96","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-460. (In the case at 24817-96, decision will be entered for Petr. In the case at 24826-96, decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ghalardi Income Tax Education Foundation, Petitioner","docketEntryId":"e7668944-4675-4d0b-8124-8974e5c8f667","docketNumber":"24817-96","docketNumberWithSuffix":"24817-96","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-460. (In the case at 24817-96, decision will be entered for Petr. In the case at 24826-96, decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William O. Harrison, Jr. & Cathy L. Harrison, Petitioners","docketEntryId":"c24ac028-f71b-4626-a741-b8a9437803c6","docketNumber":"24616-95","docketNumberWithSuffix":"24616-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-417 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-18T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Suzanne F. Mottola, Petitioner","docketEntryId":"ad7f53b6-4a7d-4436-b068-21234d1fdd94","docketNumber":"24636-95","docketNumberWithSuffix":"24636-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-370. (An order granting Resp. oral mot. for summ. judg. & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-10-09T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Michael London, Deceased; Patricia London, Administratrix, Petitioners","docketEntryId":"8d9a15c4-31cd-4d42-b7fe-5ee8249c6a40","docketNumber":"24601-93","docketNumberWithSuffix":"24601-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-346 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-29T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":70}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patricia London, Petitioner","docketEntryId":"d6028f26-098a-4852-9327-c8a8eb21f894","docketNumber":"18987-94","docketNumberWithSuffix":"18987-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-346 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-29T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":70}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Honore V. De St. Aubin, Deceased; Ovide E. De St. Aubin, Executor, Petitioners","docketEntryId":"0fd36ba6-1237-43b2-9320-70f0afe862dd","docketNumber":"39493-87","docketNumberWithSuffix":"39493-87","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ovide E. de St. Aubin, Transferee and Fiduciary, Petitioner","docketEntryId":"789846e8-a7ac-44df-9c0f-6846ed8e1348","docketNumber":"32994-88","docketNumberWithSuffix":"32994-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Trust No. 2 Under Article 7th UWO Ovide de St. Aubin, Jr., FBO Ovide E. de St. Aubin, Transferee, Corinne Shaw & Ovide E. de St. Aubin, Trustees, Petitioners","docketEntryId":"7ea20436-a627-442e-bec7-8ba4180a3153","docketNumber":"32811-88","docketNumberWithSuffix":"32811-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Celeste Schettig, Transferee, Petitioner","docketEntryId":"ae30fc24-ee4b-42cd-bfc8-8b5db223616f","docketNumber":"32809-88","docketNumberWithSuffix":"32809-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"Honore V. O'Brien, Transferee, Petitioner","docketEntryId":"df4fdc81-71d1-477e-b4a2-b7562d8bbf56","docketNumber":"32926-88","docketNumberWithSuffix":"32926-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Corinne Shaw, Deceased, Transferee and Fiduciary, Lee N. Shaw, Personal Representative, Petitioners","docketEntryId":"ea39d2ba-bcbf-4cb4-8041-dbf9a19272be","docketNumber":"32995-88","docketNumberWithSuffix":"32995-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Trust No. 3 Under Article 7th UWO Ovide De St. Aubin, Jr., FBO Honore V. O'Brien, Transferee, Corinne Shaw and Ovide E. de St. Aubin, Trustees, Petitioners","docketEntryId":"f479544c-657f-47fc-9e4f-69513d214eed","docketNumber":"32996-88","docketNumberWithSuffix":"32996-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Trust No. 4 Under Article 7th UWO Ovide de St. Aubin, Jr., FBO Celeste Schettig, Transferee, Corinne Shaw & Ovide E. de St. Aubin, Trustees, Petitioners","docketEntryId":"f74c8ba1-a335-4a12-9448-69b1facf37a1","docketNumber":"32807-88","docketNumberWithSuffix":"32807-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-323. (An order will be issued granting in part & denying in part Petr. mot. for partial summ. judg., and denying Resp. cross-mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-14T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":57}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Mario E. Bosca, Deceased, Marie A. Baker, f.k.a. Marie A. Bosca, Executor, Petitioners","docketEntryId":"0f8ecb05-00dd-4011-b1ea-84fd97433f08","docketNumber":"15051-94","docketNumberWithSuffix":"15051-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-251 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-08T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Mario E. Bosca, Deceased, Marie A. Baker, f.k.a. Marie A. Bosca, Executor, Petitioners","docketEntryId":"28d0f98a-ec83-4759-b5bc-57d8e61ffb26","docketNumber":"14997-94","docketNumberWithSuffix":"14997-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-251 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-08T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ramon A. & Bertha E. Garcia, Petitioner","docketEntryId":"ed4ed380-3696-406e-a0b6-2b01f1e5ac77","docketNumber":"21532-95","docketNumberWithSuffix":"21532-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-203. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-03T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":37}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William Henry Sundel, Petitioner","docketEntryId":"72ea428d-707e-4bc7-9b85-411251080313","docketNumber":"4620-94","docketNumberWithSuffix":"4620-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-78. (An appropriate order will be issued & a decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-25T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Reed Smith Shaw & McClay; William J. Smith, Tax Matters Partner, Petitioners","docketEntryId":"b012de4d-8755-4fdd-b2ed-932344fc6f9c","docketNumber":"14392-93","docketNumberWithSuffix":"14392-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-64. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-17T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chris E. Columbus, Petitioner","docketEntryId":"fa6156bd-cfc0-43fa-86ad-473b51d80156","docketNumber":"24738-96","docketNumberWithSuffix":"24738-96","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1998-60. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-12T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Srichai & Pusadee Rungrangsi, Petitioner","docketEntryId":"ad2659d7-65db-41b3-bc3d-8971d3861718","docketNumber":"11257-97","docketNumberWithSuffix":"11257-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-391 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-04T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert B. Keenan, Petitioner","docketEntryId":"42e6b05a-3eef-4eb8-8630-5e4dd748666f","docketNumber":"15455-97","docketNumberWithSuffix":"15455-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-388 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-02T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert B. Keenan, Petitioner","docketEntryId":"71dcde62-610b-4d57-9f46-cb89480f77b1","docketNumber":"13925-95","docketNumberWithSuffix":"13925-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-388 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-02T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert B. Keenan, Petitioner","docketEntryId":"d65d4a1e-ead8-4eec-90d6-f45915d9b8de","docketNumber":"19874-96","docketNumberWithSuffix":"19874-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-388 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-11-02T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Douglass H. & Suzanne M. Bartley, Petitioner","docketEntryId":"7fe32434-762c-40ad-9779-4776a899fd92","docketNumber":"14941-97","docketNumberWithSuffix":"14941-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-322. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-10T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert J. Hoaglund, Petitioner","docketEntryId":"13b8c8fd-5cc6-4cc3-abd2-27a83878693f","docketNumber":"18418-97","docketNumberWithSuffix":"18418-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-321 (An order denying resp. mot. will be issued; an order of dismissal & decision in favor of resp. will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-09T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leonard Pipeline Contractors, Ltd., Petitioner","docketEntryId":"81ea4a16-7765-4e27-ab29-19a14e035f51","docketNumber":"28985-91","docketNumberWithSuffix":"28985-91","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-315 (SUPPLEMENTAL) (Decision will be entered as previously entered on 2-7-97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-09-01T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Albert C. Johnson, Petitioner","docketEntryId":"2dd0a5d2-6dd1-47ee-9544-b659314b1ec5","docketNumber":"22161-96","docketNumberWithSuffix":"22161-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-275 (Decision will be entered under rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-07-29T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"JRJ Express Incorporated, a California Corporation, d.b.a. King Express International, Petitioners","docketEntryId":"1672af76-b748-4aac-99b8-017e240da70f","docketNumber":"21439-96","docketNumberWithSuffix":"21439-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-200. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-06-02T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mercedes Arcia, Petitioner","docketEntryId":"69839984-3a84-4ee1-8f4a-918df6a9ebbe","docketNumber":"15692-96","docketNumberWithSuffix":"15692-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-178 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-13T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Elio Arcia, Petitioner","docketEntryId":"6af41fd5-edee-4f39-bc17-cea6c6939229","docketNumber":"15693-96","docketNumberWithSuffix":"15693-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-178 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-05-13T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cleo Perfume, Inc., Petitioner","docketEntryId":"ed1a7ed0-f6e0-4a9f-9220-9b41b3ec92f9","docketNumber":"26008-96","docketNumberWithSuffix":"26008-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-155. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-27T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Catherine H. Poole, f.k.a. Catherine H. Dames, Petitioners","docketEntryId":"7d9d0b19-57f3-43e4-b3b0-2a289903f3fe","docketNumber":"4492-97","docketNumberWithSuffix":"4492-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-147. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-22T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ellen M. Rangos, Petitioner","docketEntryId":"1ee52280-c93d-4715-ab17-61ab574bdf1c","docketNumber":"22733-96","docketNumberWithSuffix":"22733-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-130. (Decisions will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ellen M. Rangos, Petitioner","docketEntryId":"b95b154d-bdbe-4419-afd4-4087c18b5eb1","docketNumber":"20840-96","docketNumberWithSuffix":"20840-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-130. (Decisions will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-04-06T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David A. & Marilyn P. Knight, Petitioner","docketEntryId":"6fb843b8-9773-490d-8276-a6ba3e5ce496","docketNumber":"16522-96","docketNumberWithSuffix":"16522-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-107. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-03-16T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"LaVonne Allen Hodgson, Petitioner","docketEntryId":"fb20e3a1-b42f-43e9-be91-4bf572786673","docketNumber":"21185-96","docketNumberWithSuffix":"21185-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-70. (An appropriate order will be issued & a decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-19T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Microsoft Corporation, Petitioner","docketEntryId":"7b3c3b74-8c04-41f0-ba1f-e795d5fcc770","docketNumber":"16878-96","docketNumberWithSuffix":"16878-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-54. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-02-10T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Neal A. Sanders, d.b.a. Law Offices of Neal A. Sanders, Petitioners","docketEntryId":"eea50d31-e39a-450f-bcbc-673ff0f99253","docketNumber":"128-97","docketNumberWithSuffix":"128-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-24 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-21T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George & Bozenna Pohoski, Petitioner","docketEntryId":"ac5a80d5-3db7-4587-aacb-2d5520ca4600","docketNumber":"9027-96","docketNumberWithSuffix":"9027-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-17. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-13T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John R. & Sara E. Wise, Petitioner","docketEntryId":"b55c6507-293d-4d7b-9900-dc4570db389c","docketNumber":"6344-96","docketNumberWithSuffix":"6344-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1998-4 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-01-05T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Utah Medical Insurance Association, Petitioner","docketEntryId":"43110869-b261-4194-9cbf-f536aadb6eea","docketNumber":"11880-96","docketNumberWithSuffix":"11880-96","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1998-458. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-30T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Marguerite S. Millikin, Deceased; Quentin Alexander, Executor; and Severance A. Millikin Trust B; Society National Bank, f.k.a. Ameritrust Company, Trustee, Petitioners","docketEntryId":"8c3af244-e11c-440c-8f03-7c51d4121eec","docketNumber":"9928-93","docketNumberWithSuffix":"9928-93","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1998-456. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-29T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Edward Brockenbrough, Deceased; Sharon Brockenbrough, and SunTrust Bank, Co-Executors; and Sharon Brockenbrough, Petitioners","docketEntryId":"a317bd5f-b78b-457c-a267-e56a5b65a653","docketNumber":"22596-95","docketNumberWithSuffix":"22596-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1998-454. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-28T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":33}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Manuel J. Serpa, Jr. & Patricia A. Serpa, Petitioners","docketEntryId":"b281ccca-92c3-4987-94a0-b01de29faf73","docketNumber":"8209-94","docketNumberWithSuffix":"8209-94","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1998-453. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1998-12-28T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard A. Cole, M.D

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