United States Tax Court — Opinions MOP.ndjson

{"entityName":"PublicDocumentSearchResult","caseCaption":"Karen Ann Keegan, Petitioner","docketEntryId":"20917973-c495-4134-994e-4aaa9afcd0f6","docketNumber":"26696-96","docketNumberWithSuffix":"26696-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-511 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-13T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Julian B. Kraft, Petitioner","docketEntryId":"93c6ea1f-22fc-4589-bacc-0a5b6d21addb","docketNumber":"6689-97","docketNumberWithSuffix":"6689-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-476. (An order will be entered granting Resp. mot. to dismiss for LOJ & denying Petr. mot. to restrain collection.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-20T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lone Star Life Insurance Company, Petitioner","docketEntryId":"c1f0b5a1-b9e6-4261-ab12-b418050b6cd4","docketNumber":"5898-97","docketNumberWithSuffix":"5898-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-465. (An order denying Petr. cross-mot. for summ. judg. & granting Resp. mot. for partial summ. judg. will be issued in 14781-96 and an order granting Petr. mot. to dismiss for LOJ will be entered in 5898-97.) (Per LG)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-14T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lone Star Life Insurance Company, Petitioner","docketEntryId":"fca4a46e-c762-4af2-b073-c72f12fd1e27","docketNumber":"14781-96","docketNumberWithSuffix":"14781-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-465. (An order denying Petr. cross-mot. for summ. judg. & granting Resp. mot. for partial summ. judg. will be issued in 14781-96 and an order granting Petr. mot. to dismiss for LOJ will be entered in 5898-97.) (Per LG)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-14T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Fred Henry, Petitioner","docketEntryId":"eb2072a5-fec2-46c5-8c39-28834c29ec6a","docketNumber":"26254-96","docketNumberWithSuffix":"26254-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-460. (An order will be issued denying Petr's mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-09T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John G. Goettee, Jr. & Marian Goettee, Petitioners","docketEntryId":"f7cb93c1-9363-484d-b976-a095236d0f7f","docketNumber":"26591-96","docketNumberWithSuffix":"26591-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-454. (An order will be issued denying Resp. mot. to dismiss for LOJ & granting Resp. mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-06T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Guido Ruggiero & Kristin Ruggiero, Petitioners","docketEntryId":"e1aa1e31-919b-4917-a983-262daca1c18d","docketNumber":"1953-95","docketNumberWithSuffix":"1953-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-423 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dean G. Steele, Petitioner","docketEntryId":"4aa602e8-e20d-4de3-9d4a-73378b48c257","docketNumber":"14897-96","docketNumberWithSuffix":"14897-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-307 (Appropriate order and decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-02T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Terry Dilozir & Kathryn A. Roditski Dilozir, Petitioners","docketEntryId":"de81b51a-d3cc-4c46-a386-d6c365661010","docketNumber":"3632-96","docketNumberWithSuffix":"3632-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-268. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-12T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles F. Patterson, Petitioner","docketEntryId":"05329e41-1182-456e-a634-f065fb57e589","docketNumber":"6383-95","docketNumberWithSuffix":"6383-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-225 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-12T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mary K. Fisher, Petitioner","docketEntryId":"aa597374-863b-411c-b96e-f722359a248a","docketNumber":"6384-95","docketNumberWithSuffix":"6384-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-225 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-12T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mary K. Fisher & Charles F. Patterson, Petitioners","docketEntryId":"af4b89c8-ef04-4b5d-9522-a9043de2f7ff","docketNumber":"6382-95","docketNumberWithSuffix":"6382-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-225 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-12T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chander & Ashima K. Kant, Petitioner","docketEntryId":"191ca8d6-1f10-45d0-ab83-a8f642a123ee","docketNumber":"11188-95","docketNumberWithSuffix":"11188-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-217 (Decision will be entered for Resp. as to the deficiency & for Petr. as to the accuracy-related penalty.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-08T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert Charles Fohrmeister, Petitioner","docketEntryId":"b5a94c7e-4e58-4a5a-bfa3-3374fb1ebb01","docketNumber":"11748-95","docketNumberWithSuffix":"11748-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-159 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-31T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles McHan and Martha McHan, Petitioners","docketEntryId":"fa2d205d-8f63-4375-84d5-f04b1b436c8c","docketNumber":"550-92","docketNumberWithSuffix":"550-92","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-139. (An order will be issued denying Petr. mot. for summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-18T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Hugo Madioni & Susanne J. Nicolai, Petitioner","docketEntryId":"1cce0209-6f70-482c-ad7d-62545cb92a87","docketNumber":"20582-95","docketNumberWithSuffix":"20582-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-108. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-03T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Life Care Communities of America, Ltd., a Florida Limited Partnership, Robert W. McMichael, A Partner Other Than the Tax Matters Partner, Petitioners","docketEntryId":"fba59ddc-0230-4dbd-a420-341aacb323da","docketNumber":"21683-94","docketNumberWithSuffix":"21683-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-95. (An order will be issued granting Resp. mot. to dismiss for LOJ & denying Resp. mot. for partial summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-24T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gary A. Simko, Petitioner","docketEntryId":"63e732e4-ba70-4d20-957e-de1fd318d2c6","docketNumber":"5120-95","docketNumberWithSuffix":"5120-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-9 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-06T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joel Baker, Petitioner","docketEntryId":"88258879-fbac-4884-b6ad-716f570b0044","docketNumber":"22599-94","docketNumberWithSuffix":"22599-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-3 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joel Baker, Petitioner","docketEntryId":"c420394e-d3a4-4bc9-bdaa-e327e4b48b14","docketNumber":"4270-95","docketNumberWithSuffix":"4270-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1997-3 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael G. Kroposki, Petitioner","docketEntryId":"5b2c48bc-3bf7-4d45-a9bf-2ffb5abbe474","docketNumber":"8056-96","docketNumberWithSuffix":"8056-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-563. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"D. Sam Scheele, Petitioner","docketEntryId":"b01476b3-169a-4c0b-9d82-af5cdc5358df","docketNumber":"11469-95","docketNumberWithSuffix":"11469-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-426 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ronald E. Reed, Petitioner","docketEntryId":"fcb97bc5-4963-4ceb-acad-1fe3acb935a3","docketNumber":"29376-91","docketNumberWithSuffix":"29376-91","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-388. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-25T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William L. Reese, Petitioner","docketEntryId":"cf106455-88eb-460b-87cb-9119dc1e3c96","docketNumber":"18442-95","docketNumberWithSuffix":"18442-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-346 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-29T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dayton Hudson Corporation and Subsidiaries, Petitioner","docketEntryId":"99f97e87-80d2-4b54-8862-4c2f9ce1211f","docketNumber":"21217-91","docketNumberWithSuffix":"21217-91","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-260. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-11T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":54}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shizuo George Kurata, Petitioner","docketEntryId":"d90d3650-10a7-4a3f-b84b-3fbfea074ff9","docketNumber":"5515-95","docketNumberWithSuffix":"5515-95","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-252. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-04T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Bonnie I. Barge, Deceased; C. Richard Barge, Executor, Petitioners","docketEntryId":"cbee5969-6d45-41ef-ab13-27b61658d8f8","docketNumber":"230-92","docketNumberWithSuffix":"230-92","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-188. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-23T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Utilicorp United, Inc. & Subsidiaries, f.k.a. Missouri Public Service Co., Petitioners","docketEntryId":"1366e9f8-6e82-4de9-9615-4a2ffd4f5b7b","docketNumber":"8563-94","docketNumberWithSuffix":"8563-94","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-47 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-27T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"The Kroger Company and Subsidiaries, Petitioner","docketEntryId":"dbf95349-e80f-4389-9d72-80264ffcb468","docketNumber":"3358-94","docketNumberWithSuffix":"3358-94","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1997-2 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":52}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dennis C. & Carolyn S. Gandy, Petitioner","docketEntryId":"2c13f8aa-e843-4062-9a36-4fbd462722a8","docketNumber":"26028-93","docketNumberWithSuffix":"26028-93","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-532 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-01T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":54}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dennis C. Gandy, Petitioner","docketEntryId":"70ec6c88-3777-4667-ae24-88dc88d2689b","docketNumber":"26018-93","docketNumberWithSuffix":"26018-93","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-532 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-01T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":54}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Max Burton Enterprises, Inc., Petitioner","docketEntryId":"894520be-6d1e-464d-b5d1-8483c11de474","docketNumber":"26467-95","docketNumberWithSuffix":"26467-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-421 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David A. & Louise A. Gitlitz, Petitioner","docketEntryId":"dce87ede-1402-4598-a65f-7d3ee140769c","docketNumber":"5359-96","docketNumberWithSuffix":"5359-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-286. (Appropriate orders will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Philip D. & Eleanor G. Winn, Petitioner","docketEntryId":"fce15b66-5a34-4311-a08a-9803b86583ad","docketNumber":"5358-96","docketNumberWithSuffix":"5358-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-286. (Appropriate orders will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Rodney J. & Lorraina S. Huang, Petitioner","docketEntryId":"48563806-b7c9-43eb-8ebe-8d06085f6d73","docketNumber":"14667-96","docketNumberWithSuffix":"14667-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-257. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-10T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth Miles & Michon Snow Tesar, Petitioner","docketEntryId":"2814f815-1900-4e0d-b568-0f2b0259fa44","docketNumber":"15613-95","docketNumberWithSuffix":"15613-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-207 (Adopting the opinion of S.T. Judge Goldberg) (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-05T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stevedoring Services of America, Inc. and Subsidiaries, Petitioner","docketEntryId":"6f045ab5-8e58-46de-861a-12f3c7764117","docketNumber":"13399-95","docketNumberWithSuffix":"13399-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-160 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-31T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Spencer Medical Associates; Automotive Ventures, Inc., f.k.a. Spencer Toyota, Inc., Tax Matters Partner, Petitioners","docketEntryId":"90aceeae-7b87-453d-822a-62f6938ec80a","docketNumber":"17212-95","docketNumberWithSuffix":"17212-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-130 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-12T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert & Ella M. Tolbert, Petitioner","docketEntryId":"f0838120-97ef-4317-8633-f6cd6d10938c","docketNumber":"3978-95","docketNumberWithSuffix":"3978-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-123 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-10T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard M. Gibbons, Petitioner","docketEntryId":"be2e3a75-af5b-4f30-86a5-756d18a7b832","docketNumber":"10509-95","docketNumberWithSuffix":"10509-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-101 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-27T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Allied Marine Systems, Inc., Petitioner","docketEntryId":"d50e06a0-a5a1-413e-b5f4-f08626ea0107","docketNumber":"10508-95","docketNumberWithSuffix":"10508-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-101 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-27T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sheriel L. Sexcius, Petitioner","docketEntryId":"e6a121d7-f1c8-49f6-9087-589f1c482e38","docketNumber":"4087-95","docketNumberWithSuffix":"4087-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-98. (Decision will be entered under Rule 155.) (R-Re-M 3/31/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-25T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leo & Alla Goldberg, Petitioner","docketEntryId":"ca767e91-9720-4cc0-a8c1-23938566d698","docketNumber":"18842-94","docketNumberWithSuffix":"18842-94","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-74. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-11T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":63}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Craig V. Adams, Petitioner","docketEntryId":"2583e237-ea99-4462-9779-664d8863ca52","docketNumber":"10587-95","docketNumberWithSuffix":"10587-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-63. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-04T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Fernando & Maria Leonzo, Petitioner","docketEntryId":"f0f253ba-9063-4ee0-88db-e018b1896b68","docketNumber":"14021-93","docketNumberWithSuffix":"14021-93","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-59. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-03T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas L. & Laura L. Gordon, Petitioner","docketEntryId":"8a84f724-789a-4589-a38e-994c62c4c3f3","docketNumber":"18186-94","docketNumberWithSuffix":"18186-94","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-36 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-21T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Henry Hardy, Petitioner","docketEntryId":"a99c0c0f-cc85-4e90-b70e-aac1ab4fecce","docketNumber":"13458-93","docketNumberWithSuffix":"13458-93","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1997-30 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-16T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harold L. Perry, Petitioner","docketEntryId":"3a842cb8-c613-4fcc-b0d7-abcb83ffca48","docketNumber":"15108-97","docketNumberWithSuffix":"15108-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-489. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-29T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul B. & Jane C. Ding, Petitioner","docketEntryId":"873ad197-100c-4824-85cc-3d3909933ed6","docketNumber":"15935-95","docketNumberWithSuffix":"15935-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-435 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-24T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert R. & Mary B. Plante, Petitioner","docketEntryId":"3d993881-c230-457f-b16d-6181953af606","docketNumber":"24341-95","docketNumberWithSuffix":"24341-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-386. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-25T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael G. Correale, Petitioner","docketEntryId":"1d7fda32-4669-45b6-8246-44582106b7b3","docketNumber":"26760-95","docketNumberWithSuffix":"26760-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-228. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-13T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda Gibbs, Petitioner","docketEntryId":"509593f5-643b-4a0e-98e4-4e01a2135970","docketNumber":"26551-95","docketNumberWithSuffix":"26551-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-196. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-29T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frank Shih, Jr., Petitioner","docketEntryId":"4532054e-6838-459c-bc4d-43efd3435e34","docketNumber":"12738-95","docketNumberWithSuffix":"12738-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-181 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-15T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Barbara A. Landreth, Petitioner","docketEntryId":"f6159d98-14da-4800-8c00-6d3837f089db","docketNumber":"3487-95","docketNumberWithSuffix":"3487-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-169. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-07T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark J. & Mary A. Fuhrman, Petitioner","docketEntryId":"f5d69d1f-351d-4c3d-a526-3e78bb6d7c31","docketNumber":"21178-95","docketNumberWithSuffix":"21178-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-34 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-21T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark J. Vorwald, Petitioner","docketEntryId":"e2c81ea8-306b-4a0d-b05d-bed79e72a341","docketNumber":"26410-95","docketNumberWithSuffix":"26410-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1997-15 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-08T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ellen Turco, Petitioner","docketEntryId":"5c8f5149-2db2-4a3e-813e-b070b1a9594d","docketNumber":"576-96","docketNumberWithSuffix":"576-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-564. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Arthur Turco, Petitioner","docketEntryId":"6bd9d430-4b54-4814-b457-75560c76fd14","docketNumber":"575-96","docketNumberWithSuffix":"575-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-564. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harry Neal & Helen Patricia Ball, Petitioner","docketEntryId":"682ecb98-e216-405d-aa14-1a7109e5ace7","docketNumber":"4063-97","docketNumberWithSuffix":"4063-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-549 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-15T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph S. & Kathleen M. Rozpad, Petitioner","docketEntryId":"75a9b03a-cff6-475b-89ce-b02626512a3b","docketNumber":"6351-94","docketNumberWithSuffix":"6351-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-528 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-24T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Floriano & Angela DiBiasio, Petitioner","docketEntryId":"afa51da7-a71c-4141-835e-af85165302b9","docketNumber":"6719-94","docketNumberWithSuffix":"6719-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-528 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-24T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jeffrey A. & Mary K. Glassman, Petitioner","docketEntryId":"2ab6859e-2c46-4ced-aeca-8badd4afbf6e","docketNumber":"27001-95","docketNumberWithSuffix":"27001-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-497 (Decision will be entered under Rule 155) (R-RE-M 12/11/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-05T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David D. Parrish, Petitioner","docketEntryId":"24ef5f35-bc56-4ad2-a508-b26e3d72619b","docketNumber":"21508-95","docketNumberWithSuffix":"21508-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-474. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-20T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles Myron Worthley, Petitioner","docketEntryId":"cb4879db-cd52-4f0e-94c5-4614cb485be8","docketNumber":"2612-94","docketNumberWithSuffix":"2612-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-419 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leon Albert Landry, Petitioner","docketEntryId":"7758d58e-8977-47c6-ae5f-72edee25edde","docketNumber":"8347-96","docketNumberWithSuffix":"8347-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-406. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-15T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert D. & Gayle E. Hall, Petitioner","docketEntryId":"41e8dad7-6430-43f9-ad97-e2cd6e55d5f7","docketNumber":"10500-94","docketNumberWithSuffix":"10500-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo 1997-371 (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-14T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William L. & Victoria J. McCurley, Petitioner","docketEntryId":"6bd7ccea-8e71-4174-ab89-6bbe8edf9f07","docketNumber":"10499-94","docketNumberWithSuffix":"10499-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo 1997-371 (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-14T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William L. & Victoria J. McCurley, Petitioner","docketEntryId":"c1bd1198-52db-4382-969a-6e923c652ccd","docketNumber":"6557-95","docketNumberWithSuffix":"6557-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo 1997-371 (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-14T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stanley I. Caplan, Petitioner","docketEntryId":"5fb0e399-0682-4223-952b-827461e1d289","docketNumber":"14899-94","docketNumberWithSuffix":"14899-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-365 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-11T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Albert R. Cujas, Jr. & Susan W. Cujas, Petitioners","docketEntryId":"7bc1e364-ccfc-47cf-a19c-8df5a719c79e","docketNumber":"10476-96","docketNumberWithSuffix":"10476-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-363. (An order denying Resp. mot. for a penalt will be issued & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-06T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kolyn Enterprises Corporation, Petitioner","docketEntryId":"01278598-208e-4a54-b85d-d385a1f2e1f3","docketNumber":"2983-94","docketNumberWithSuffix":"2983-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-323. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-15T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"KCW Associates Inc., Petitioner","docketEntryId":"3d9463b0-cfd2-401a-ba39-e739c98c7c0f","docketNumber":"6667-95","docketNumberWithSuffix":"6667-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-323. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-15T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cheng C. & Susan L. Kao, Petitioner","docketEntryId":"f1d9ae05-8d52-4a3a-89ae-80cc7fd9afaa","docketNumber":"2982-94","docketNumberWithSuffix":"2982-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-323. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-15T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"O.S.C. & Associates, Inc. d/b/a Olympic Screen Crafts, Petitioners","docketEntryId":"18819eee-5be1-4931-b27d-784412d7a98f","docketNumber":"3522-95","docketNumberWithSuffix":"3522-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-300. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Fred & Mary Gillette, Petitioner","docketEntryId":"dab045a1-3630-4562-a749-1c3df233d084","docketNumber":"1423-96","docketNumberWithSuffix":"1423-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-301. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Dorothy Morganson Schauerhamer, Deceased; Karl C. Dean, Personal Representative, Petitioners","docketEntryId":"42baad12-2c99-494c-be40-71aca71019f7","docketNumber":"25058-95","docketNumberWithSuffix":"25058-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-242 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-28T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas E. & Iris M. Tilley, Petitioner","docketEntryId":"3d4e10f0-9263-4926-96f9-e9cd14fa7c8a","docketNumber":"2594-96","docketNumberWithSuffix":"2594-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-222 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-12T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lars E. Fredrickson, Jr. & Donna J. Fredrickson, Petitioners","docketEntryId":"388b3c0a-ec54-4eac-b756-72227f3c8bc4","docketNumber":"24751-95","docketNumberWithSuffix":"24751-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-125 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-11T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Reina Martinez, Petitioner","docketEntryId":"83d922da-fa7f-4f10-80f7-1da971dad24e","docketNumber":"27007-95","docketNumberWithSuffix":"27007-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-126 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-11T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of William H. Kaiser, Deceased; William R. Kaiser & Robert B. Kaiser, Co-Executors, Successor in Interest to Kaiser Family Corporation and Margaret G. Kaiser Qualified Terminable Interest Trust, William R. Kaiser & RobertB. Kaiser, Co-Trustees, Successor in Interest to Estate of William H. Kaiser, Petitioners","docketEntryId":"7e77db0e-7861-4e95-8397-ff275a25ed2f","docketNumber":"3899-95","docketNumberWithSuffix":"3899-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-88. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-20T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of William H. Kaiser, Deceased; Margaret G. Kaiser, William R. Kaiser & Robert B. Kaiser, Co-Executors and Margaret G. Kaiser Qualified Terminable Interest Trust; Margaret G. Kaiser, William R. Kaiser & Robert B. Kaiser,Co-Trustees, Petitioners","docketEntryId":"f16d052d-a273-46e8-9770-215b6fbf0a4c","docketNumber":"3953-95","docketNumberWithSuffix":"3953-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-88. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-20T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David E. & Mary R. Price, Petitioner","docketEntryId":"74040e22-f97b-473e-a9ae-46ac216ab0f3","docketNumber":"7902-95","docketNumberWithSuffix":"7902-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-61. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-03T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Clara D. Baird, Deceased; Fleet Trust Company; William C. Baird; and Barbara B. Groetzinger, Co-Executors, Petitioners","docketEntryId":"d111aa44-7429-4ae3-b1c4-7c8e570e8485","docketNumber":"5726-95","docketNumberWithSuffix":"5726-95","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-55 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-30T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth Siebert, Petitioner","docketEntryId":"6dc34dbb-aa16-4ace-939e-270985b99826","docketNumber":"17154-94","docketNumberWithSuffix":"17154-94","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1997-6 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert T. Schirle, Petitioner","docketEntryId":"947b4d67-41b2-4c16-a34d-16c48d1e2d2e","docketNumber":"13684-95","docketNumberWithSuffix":"13684-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-552 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-18T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John E. & Concetta Lozon, Petitioner","docketEntryId":"3a6ccf6a-258a-48b5-80fe-14d2f63a8144","docketNumber":"22764-94","docketNumberWithSuffix":"22764-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-537 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-04T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jack R. & Patricia J. Finnegan, Petitioner","docketEntryId":"7ca67d95-2070-48bc-a793-caaf88ce6247","docketNumber":"6944-95","docketNumberWithSuffix":"6944-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-486. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-28T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Roy G. & Dorothy M. Welker, Petitioner","docketEntryId":"f88f0dde-da35-4ddf-8f42-e95a7367a9c9","docketNumber":"15080-92","docketNumberWithSuffix":"15080-92","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-472. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-15T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Uber & Linda Gonzalez, Petitioner","docketEntryId":"7faf5f93-848d-4c0a-ad16-c63d3a90c582","docketNumber":"4350-95","docketNumberWithSuffix":"4350-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-430 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-23T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kim Beauchamp, Petitioner","docketEntryId":"571d71f0-cb92-4b58-a18d-f5c35648822f","docketNumber":"7683-95","docketNumberWithSuffix":"7683-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-393. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-26T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Birnie M. Davenport, Deceased; Patricia L. Vestal, Personal Representative, Petitioners","docketEntryId":"402f9ee5-07ab-4f8e-b6cc-f2f40cef2b60","docketNumber":"23011-94","docketNumberWithSuffix":"23011-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-390. (Appropriate orders will be issued & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-25T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Birnie M. Davenport, Deceased; Patricia L. Vestal, Personal Representative, Petitioners","docketEntryId":"6c15e2b9-f00f-497f-9d96-0597126711e1","docketNumber":"22900-94","docketNumberWithSuffix":"22900-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-390. (Appropriate orders will be issued & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-25T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nathan Boatner, Petitioner","docketEntryId":"b8d05b07-4ac8-47f1-afe7-c3a978220588","docketNumber":"15742-95","docketNumberWithSuffix":"15742-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-379. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-20T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Howard Pontiac-GMC, Inc., d.b.a. Bob Howard Automall, Petitioners","docketEntryId":"1e906424-6898-40fe-bc13-d969df43a9e7","docketNumber":"4972-95","docketNumberWithSuffix":"4972-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-313. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-07T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Douglas J. & Linda L. Von Allmen, Petitioner","docketEntryId":"120f0ed1-5b67-4059-99ea-5c8a149e3a75","docketNumber":"16787-95","docketNumberWithSuffix":"16787-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-287. (Decisions will be entered for Petrs. in 5219-95, 16787-95, 16945-95 & 16946-95. Decision will be entered under Rule 155 in 5220-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"State Supply Warehouse Company; Douglas J. Von Allmen, Tax Matters Person, Petitioners","docketEntryId":"6b332d52-e152-4522-99ce-52dca13b5b7d","docketNumber":"5220-95","docketNumberWithSuffix":"5220-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-287. (Decisions will be entered for Petrs. in 5219-95, 16787-95, 16945-95 & 16946-95. Decision will be entered under Rule 155 in 5220-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alexa Olson; a Minor, Kimberly Olson, Legal Conservator, Petitioners","docketEntryId":"b30e1813-0996-4f1e-ab55-1f31e58d08db","docketNumber":"16945-95","docketNumberWithSuffix":"16945-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-287. (Decisions will be entered for Petrs. in 5219-95, 16787-95, 16945-95 & 16946-95. Decision will be entered under Rule 155 in 5220-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles B. & Teresa A. Thompson, Petitioner","docketEntryId":"c21b6f44-4ffd-41a6-9e88-45a74eb6ab18","docketNumber":"5219-95","docketNumberWithSuffix":"5219-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-287. (Decisions will be entered for Petrs. in 5219-95, 16787-95, 16945-95 & 16946-95. Decision will be entered under Rule 155 in 5220-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bruce A. & Kimberly A. Olson, Petitioner","docketEntryId":"faba2a6a-cbc5-422b-9c6d-b4a2af738069","docketNumber":"16946-95","docketNumberWithSuffix":"16946-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-287. (Decisions will be entered for Petrs. in 5219-95, 16787-95, 16945-95 & 16946-95. Decision will be entered under Rule 155 in 5220-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert A. Read, Petitioner","docketEntryId":"5d66ba99-865d-4b2b-8cc5-49f663498883","docketNumber":"21250-94","docketNumberWithSuffix":"21250-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-262. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-11T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ronald L. Berkshire, Petitioner","docketEntryId":"12109d9b-495f-4063-87e4-20d24cf6218c","docketNumber":"3006-96","docketNumberWithSuffix":"3006-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-258. (An appropriate order will be issued & decision will be entered for Resp.) (R-In-F 6/24/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-10T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John E. & Concetta Lozon, Petitioner","docketEntryId":"bd5002b3-e17e-4fc0-9e00-5147e880d6af","docketNumber":"22764-94","docketNumberWithSuffix":"22764-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-250. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-04T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Oliver Family Foundation, Petitioner","docketEntryId":"b9c4253f-29bb-4fd5-8e9e-e31869e33e9f","docketNumber":"8346-96","docketNumberWithSuffix":"8346-96X","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-220 (An order denying Resp. mot. will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-08T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Rosa B. Neff, Deceased; Chris Hunt, Executor, Petitioners","docketEntryId":"51590ab9-c2e0-4fd6-b618-a65ccebe5814","docketNumber":"1426-95","docketNumberWithSuffix":"1426-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-186. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-21T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael Michoff, Jr. & Kimberly L. Michoff, f.k.a. Kimberly Colombo, Petitioners","docketEntryId":"4fd92837-512f-415b-ae5a-370a847db222","docketNumber":"23518-94","docketNumberWithSuffix":"23518-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-165. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":42}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of David J. Dickerson, Deceased; Dorothy Dickerson, Executor; and Dorothy Dickerson, Petitioners","docketEntryId":"9995a65e-a745-4ad1-904d-792e8c5757c2","docketNumber":"23458-94","docketNumberWithSuffix":"23458-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-165. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":42}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael & Beverly J. Michoff, Petitioner","docketEntryId":"ce3a7ba7-f784-4f83-9f73-43677e213d83","docketNumber":"23459-94","docketNumberWithSuffix":"23459-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-165. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":42}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Maurzal & Teresa Frias, Petitioner","docketEntryId":"b2df4569-bfa0-4108-87f4-c5ca180a726b","docketNumber":"4416-95","docketNumberWithSuffix":"4416-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-94. (Decision will be entered under Rule 155.) (R-Re-M 3/26/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-24T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Judy Davis, Petitioner","docketEntryId":"08f25e32-84b1-413f-b05e-8620edb56fb7","docketNumber":"11713-94","docketNumberWithSuffix":"11713-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-80. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-18T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dennis A. & Tai K. Praegitzer, Petitioner","docketEntryId":"679e8e0a-c9e5-4779-a084-fa4876e86b69","docketNumber":"719-95","docketNumberWithSuffix":"719-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-79. (Decision will be entered under Rule 155 in 719-95. Decision will be entered for Petr. in 1344-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kathleen M. Dawes, Petitioner","docketEntryId":"e9ac291a-bbf4-4ab0-98cd-4bed89d28d04","docketNumber":"1344-95","docketNumberWithSuffix":"1344-95","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-79. (Decision will be entered under Rule 155 in 719-95. Decision will be entered for Petr. in 1344-95.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-13T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Feliciano & Debora Ribera, Petitioner","docketEntryId":"27c4747d-b3e0-4cd3-a9a4-a557fb9bc1c2","docketNumber":"22678-94","docketNumberWithSuffix":"22678-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-38 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-22T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Humes Houston Hart, Petitioner","docketEntryId":"dcfde04c-a7bd-4573-b10d-37a004ce7863","docketNumber":"20452-94","docketNumberWithSuffix":"20452-94","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1997-11 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-07T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gerald Jacoby & Arlene Jacoby, Petitioners","docketEntryId":"ebb8acfc-8b09-4df4-8160-6170fed134cf","docketNumber":"7073-87","docketNumberWithSuffix":"7073-87","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1997-384. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-21T04:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John L. Ginger Masonry, Inc., Petitioner","docketEntryId":"50324a44-fad7-4c72-b03a-2ac37f4cc7dc","docketNumber":"1695-95","docketNumberWithSuffix":"1695-95","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1997-251. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-04T04:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Camille D. Sands, Petitioner","docketEntryId":"3c88c303-a579-4e2d-be15-473d9393d3f5","docketNumber":"491-94","docketNumberWithSuffix":"491-94","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1997-146 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-20T05:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth & Maria Heller, Petitioner","docketEntryId":"83d9b2ca-b6a1-4710-a37e-d8cc37eb52e8","docketNumber":"888-94","docketNumberWithSuffix":"888-94","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1997-146 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-20T05:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patrick J. Murphy, Petitioner","docketEntryId":"cd725027-f074-475d-b827-b3fff24cba0f","docketNumber":"955-94","docketNumberWithSuffix":"955-94","documentTitle":"MEMORANDUM OPINION, Judge Clapp T.C. Memo. 1997-146 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-20T05:00:00.000Z","isStricken":false,"judge":"Clapp","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Catherine Chimblo and Estate of Gus Chimblo, Deceased; Catherine Chimblo, Executrix, Petitioners","docketEntryId":"35ba0694-05c5-4271-8d41-6e47d691c334","docketNumber":"16546-96","docketNumberWithSuffix":"16546-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-535 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-03T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Josephine Chimblo and Estate of Anthony J. Chimblo, Deceased; Rosalie Monahan, Executrix, Petitioners","docketEntryId":"902c1d1e-342c-460d-a62f-a2f88377eb32","docketNumber":"16804-96","docketNumberWithSuffix":"16804-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-535 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-03T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Peter D. & Carolina T. Sleiman, Petitioner","docketEntryId":"4ce890c7-636c-4c18-91a6-2cdde48f3cb4","docketNumber":"12664-95","docketNumberWithSuffix":"12664-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-530 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-24T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anthony T. & Bonnie C. Sleiman, Petitioner","docketEntryId":"5b0e3496-568d-4dd3-8ab9-722c82c1fc22","docketNumber":"12665-95","docketNumberWithSuffix":"12665-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-530 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-24T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eli T. Sleiman, Jr. & Janie L. Sleiman, Petitioners","docketEntryId":"63f28573-b550-4ecc-9f00-6bf7a7beab4c","docketNumber":"12663-95","docketNumberWithSuffix":"12663-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-530 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-24T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Carol Anderson, Petitioner","docketEntryId":"dede9789-33ec-4eb8-a305-ad27bdcb9169","docketNumber":"15248-96","docketNumberWithSuffix":"15248-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-523. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-19T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George P. Brown, Petitioner","docketEntryId":"de3df352-a54c-4840-a913-2ef2a895834d","docketNumber":"15161-96","docketNumberWithSuffix":"15161-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-520 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-18T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Brett W. Barnes, Petitioner","docketEntryId":"d83491af-bb85-4e7d-a65e-42b38a1d5015","docketNumber":"23024-95","docketNumberWithSuffix":"23024-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-516 (Decision will be entered for Resp.) (R-to J 12/24/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-17T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard A. Pettit, Petitioner","docketEntryId":"987c8ebf-f941-4801-919e-a20bdb594746","docketNumber":"17758-96","docketNumberWithSuffix":"17758-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-438 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-25T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anthony J. McCarthy, Petitioner","docketEntryId":"fdf235fd-d3c0-4ff9-9596-c87c9851118b","docketNumber":"16929-96","docketNumberWithSuffix":"16929-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-436 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-24T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Daniel V. Presnick, Petitioner","docketEntryId":"e7357f41-ea5c-40fc-be07-b21451352711","docketNumber":"14198-96","docketNumberWithSuffix":"14198-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-398 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-02T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James B. Golden, Jr. & Rayliene Golden, Petitioners","docketEntryId":"0197db9e-a2b4-4e66-9f9e-583baebd2f6a","docketNumber":"21417-96","docketNumberWithSuffix":"21417-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-355. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-04T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Rilwan Adisa Salami, Petitioner","docketEntryId":"fe8d5aff-580c-4ee3-a221-ecea6bb7df6c","docketNumber":"12740-96","docketNumberWithSuffix":"12740-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-347 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-29T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Annette Daniel, Petitioner","docketEntryId":"fb5a6d0d-9a64-44a3-85d7-a4fd344aee59","docketNumber":"7427-96","docketNumberWithSuffix":"7427-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-328 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-21T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas J. & Anne F. Gaffney, Petitioner","docketEntryId":"0bb86fc1-2bfd-4f5a-9671-46c83eda1504","docketNumber":"13092-96","docketNumberWithSuffix":"13092-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-249. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-03T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Wadsworth, Petitioner","docketEntryId":"4ec1beb4-0978-4f96-a3f2-209b9b046da7","docketNumber":"3259-96","docketNumberWithSuffix":"3259-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-238 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-22T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steve & Lura Pasharikoff, Petitioner","docketEntryId":"b8586321-7e04-4800-8ef9-5cb81995fa50","docketNumber":"12996-96","docketNumberWithSuffix":"12996-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-208 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-05T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James E. & Kathy Walker, Petitioner","docketEntryId":"2f9e6f74-d4ce-476e-ac70-2bb09fed4d30","docketNumber":"15451-94","docketNumberWithSuffix":"15451-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-76. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-12T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth D. Shepherd & Martha A. Gregory, Petitioners","docketEntryId":"3491dda5-0913-48a1-b096-6af8fe0b0b73","docketNumber":"20377-95","docketNumberWithSuffix":"20377-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-75. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-12T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen P. & Sharon L. Sherwood, Petitioner","docketEntryId":"416abde6-5c39-4c44-b712-a8507aef8e87","docketNumber":"16795-95","docketNumberWithSuffix":"16795-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-26 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-15T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"E. Pauline Barnes, Petitioner","docketEntryId":"5005d9dd-038f-45a2-9404-731a5771d075","docketNumber":"21856-95","docketNumberWithSuffix":"21856-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1997-25 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-15T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald Victor Teschner, Petitioner","docketEntryId":"2f2aca9b-b355-4035-ba3e-d4631532d6ab","docketNumber":"23343-95","docketNumberWithSuffix":"23343-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-05T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Merrell & Francine Vannier, Petitioner","docketEntryId":"873be181-3f80-4d50-8a37-36ad07934b0b","docketNumber":"18536-95","docketNumberWithSuffix":"18536-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-13T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mack L. & Catherine McCoy, Petitioner","docketEntryId":"8ea35c1c-977e-4865-bed2-6ee156437144","docketNumber":"9638-95","docketNumberWithSuffix":"9638-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-14T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Oscar Haimowitz, Petitioner","docketEntryId":"161cadb7-8b21-4bdf-ace5-574e50b6c34e","docketNumber":"11985-95","docketNumberWithSuffix":"11985-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-23T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Daniel C. Noonan, Petitioner","docketEntryId":"ee250019-810b-44ac-a1af-5779e8ea0077","docketNumber":"6722-95","docketNumberWithSuffix":"6722-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-14T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Arthur C. Edwards, Deceased; Kenneth Edwards, Edward Edwards and James Edwards, as Trustees of the Arthur C. Edwards Settlement Trust, Personal Representative, Petitioners","docketEntryId":"ba71bf4d-79c0-4cbc-96b6-344490985e71","docketNumber":"8214-93","docketNumberWithSuffix":"8214-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-443 (An order denying petr. mot for summary judgment will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-29T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Syed Mohammad Jameel Hasan, Petitioner","docketEntryId":"e6406d2c-fc74-430d-a468-81eb505ce03a","docketNumber":"15950-94","docketNumberWithSuffix":"15950-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-439 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-25T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Museum of Outdoor Arts, Petitioner","docketEntryId":"1093e533-10d5-4511-8ea4-cd41798a5259","docketNumber":"6696-93","docketNumberWithSuffix":"6696-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-395. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marjorie P. Madden, Petitioner","docketEntryId":"21594bd2-4f09-4064-9720-1617aad1ae16","docketNumber":"6699-93","docketNumberWithSuffix":"6699-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-395. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cynthia Madden Leitner, Petitioner","docketEntryId":"b25c5984-64f5-4542-83ba-59214ada02a9","docketNumber":"6697-93","docketNumberWithSuffix":"6697-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-395. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Plaza Developers Holdings, LLC, a Colorado Limited Liability Company, Petitioner","docketEntryId":"d16dd38d-c0ab-47fe-8318-0d8fc75dc423","docketNumber":"6698-93","docketNumberWithSuffix":"6698-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-395. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John W. Madden, Jr., Petitioner","docketEntryId":"ff2de1af-dd46-4695-b947-98ada5eb1540","docketNumber":"6639-93","docketNumberWithSuffix":"6639-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-395. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-27T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":38}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William G. & Vivian Loomis, Petitioner","docketEntryId":"fa1e838c-1379-427a-9c3c-5897932b643c","docketNumber":"8748-95","docketNumberWithSuffix":"8748-95","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-381. (Decision will be entered for Petrs.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-20T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Devlin, Petitioner","docketEntryId":"eb9c45f4-6710-47bf-85b7-5570a8ca2bf7","docketNumber":"7779-94","docketNumberWithSuffix":"7779-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-256. (An order granting Resp. mot. for summ. judg. will be issued & decision will be entered for Resp.) (R-In-F 6/19/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-09T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Benjamin H. & Diane E. Robson, Petitioner","docketEntryId":"6d849fdf-1ea7-4e7d-b06f-7ba6c10dc494","docketNumber":"23456-94","docketNumberWithSuffix":"23456-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-176. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-10T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leroy C. & Helen E. Trnavsky, Petitioner","docketEntryId":"a04258f6-ade0-4a6d-941f-dad353cc1a05","docketNumber":"23884-94","docketNumberWithSuffix":"23884-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-176. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-10T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John B. Markham, Petitioner","docketEntryId":"f88af407-1f89-4658-b3ba-faa56fccb7c8","docketNumber":"23398-96","docketNumberWithSuffix":"23398-96","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-167. (Adopting the Opinion of S.T. Judge Armen) (An order granting Resp. mot. to dismiss for LOJ will be entered.) (R-Re-M 5/2/97:Add. Per JW not on record)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-07T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wallace R. & Robinette Noel, Petitioner","docketEntryId":"ca2be1dd-47d0-49a6-8ede-6b970b3b8a2a","docketNumber":"18000-94","docketNumberWithSuffix":"18000-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-113 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-05T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Brian J. Brennan & Kathryn J. Brennan, a.k.a. Kathryn J. Law, Petitioners","docketEntryId":"9d9335a9-8921-464f-ae71-33c376cdd84b","docketNumber":"24167-95","docketNumberWithSuffix":"24167-95","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1997-60. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-03T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry Brown, Petitioner","docketEntryId":"6a96f919-2cc4-4311-bece-905da9130c8d","docketNumber":"13623-96","docketNumberWithSuffix":"13623-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-548. (An appropriate order and order of dismissal & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-11T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George H. & Evelyn G. Cooper, Petitioner","docketEntryId":"ee67c6c6-e07c-450d-84c5-0ba462490440","docketNumber":"5574-96","docketNumberWithSuffix":"5574-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-494. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-03T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John R. Boone, Jr., Petitioner","docketEntryId":"07c15cea-7ff0-47ef-be65-a7167e19fbc8","docketNumber":"13909-96","docketNumberWithSuffix":"13909-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-471. (An appropriate order will be issued, and decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-15T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":39}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kirk A. Keegan, Jr., Petitioner","docketEntryId":"ac95d30f-ece8-43ed-a8f2-eb38d4d681bd","docketNumber":"3458-96","docketNumberWithSuffix":"3458-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-359. (An appropriate order will be issued & a decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-05T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Raymond K. & Minerva R. Mason, Petitioner","docketEntryId":"245b3aa6-1775-4574-b249-35a7538e4e54","docketNumber":"9998-96","docketNumberWithSuffix":"9998-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-352. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-31T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Joseph Montano, Petitioner","docketEntryId":"2cfa9f43-db41-4f52-80cc-da3da4a9d6a5","docketNumber":"4283-96","docketNumberWithSuffix":"4283-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-335 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-24T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William N. & Moira M. Carlstedt, Petitioner","docketEntryId":"bf0b9036-b109-4dfb-9de9-9e25d708d0a9","docketNumber":"2418-96","docketNumberWithSuffix":"2418-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-331 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-22T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sandy Lake Road Limited Partnership; J. Steve Anderson, III, Tax Matters Partner, Petitioners","docketEntryId":"b7b37337-e08b-494f-8746-87838ab25740","docketNumber":"9441-95","docketNumberWithSuffix":"9441-95","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-295. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-30T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lucky Stores, Inc., and Subsidiaries, Petitioner","docketEntryId":"0ecd2f06-7064-4690-802c-65a9580865e0","docketNumber":"4446-93","docketNumberWithSuffix":"4446-93","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-70. (SUPPLEMENTAL) (An order will be issued denying Petr. mot. & the judicial notice motions.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-10T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard D. Hohenstein, Petitioner","docketEntryId":"dda0f4f6-9d84-4844-b559-a3c029e3bffb","docketNumber":"22282-94","docketNumberWithSuffix":"22282-94","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-56 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-30T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wayne D. Bumgarner, Petitioner","docketEntryId":"05c8fe05-970d-4f55-afc3-627fabeb0041","docketNumber":"407-95","docketNumberWithSuffix":"407-95","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-48 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-27T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jerry L. Burton, Petitioner","docketEntryId":"0e18ff78-372c-4fe3-bbe5-1924515ad4ab","docketNumber":"6115-95","docketNumberWithSuffix":"6115-95","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1997-20 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-13T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William C. Beretta, Petitioner","docketEntryId":"d573053c-10a3-4003-a4b5-686c8475b48f","docketNumber":"11615-94","docketNumberWithSuffix":"11615-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-570 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-29T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sarkis N. & Baka S. Balabanian, Petitioner","docketEntryId":"638f6833-6c42-44e9-baf1-ea08ec388ebc","docketNumber":"15947-95","docketNumberWithSuffix":"15947-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-565. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Verl W. & Frances M. Haderlie, Petitioner","docketEntryId":"e57995f2-9a8f-4b4e-b15e-a9075bfa4e34","docketNumber":"8856-96","docketNumberWithSuffix":"8856-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-525. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-19T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward J. Frami, Petitioner","docketEntryId":"cb4b5bc6-e70f-4464-a425-b07e0872df25","docketNumber":"8333-96","docketNumberWithSuffix":"8333-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-509 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-12T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David E. & Cheryl G. Smith, Petitioner","docketEntryId":"3f01ee56-9b27-40da-8c1c-7072c8e9414f","docketNumber":"17071-95","docketNumberWithSuffix":"17071-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-503 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-10T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Richard L. Bennett, Deceased; Richard W. Burke, Executor, Petitioners","docketEntryId":"dcaa9019-0cf4-4f58-ba1f-4eb2a4d42b08","docketNumber":"19775-96","docketNumberWithSuffix":"19775-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-505 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-10T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gary B. & Kathleen Mitchell, Petitioner","docketEntryId":"481ef4c5-09c1-45bb-9af3-3e4b4db5e6d7","docketNumber":"20851-95","docketNumberWithSuffix":"20851-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-493. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-03T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Naomi Dobrich, Petitioner","docketEntryId":"42fd2ae0-1c6e-428a-b480-49ef13bedd62","docketNumber":"3832-95","docketNumberWithSuffix":"3832-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-477. (Decision will be entered under Rule 155 in 3832-95 & Petrs. in 7382-96.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-20T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Naomi Dobrich, Petitioner","docketEntryId":"de8d5046-f134-46a8-be87-e7b0f4fc8ec3","docketNumber":"7382-96","docketNumberWithSuffix":"7382-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-477. (Decision will be entered under Rule 155 in 3832-95 & for Petr. in 7382-96.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-20T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda Sanders, Petitioner","docketEntryId":"38488eed-8c39-4783-acb9-aaad2f07f24b","docketNumber":"7417-95","docketNumberWithSuffix":"7417-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-452. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-01T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dharma Enterprises, Petitioner","docketEntryId":"0e4e569d-87c0-412a-bc5f-09d647d06da7","docketNumber":"16756-95","docketNumberWithSuffix":"16756-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-448 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-30T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":40}

{"entityName":"PublicDocumentSearchResult","caseCaption":"General Dynamics Corporation and Subsidiaries, Petitioner","docketEntryId":"52abfb9c-3640-48ff-999b-a54b3b8d45b2","docketNumber":"19202-94","docketNumberWithSuffix":"19202-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-420 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":70}

{"entityName":"PublicDocumentSearchResult","caseCaption":"General Dynamics Foreign Sales Corp., Petitioner","docketEntryId":"d6235b3a-4c95-4515-8a5b-41c29af8f3a0","docketNumber":"19203-94","docketNumberWithSuffix":"19203-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-420 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":70}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Darrell D. & Jane E. Moran, Petitioner","docketEntryId":"92e96f54-7d78-450e-8fe4-8310bf70c06f","docketNumber":"5374-96","docketNumberWithSuffix":"5374-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-412 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-17T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles H. & Judith K. Butler, Petitioner","docketEntryId":"d400d3b4-9397-4c46-ac65-88b0e2b13d72","docketNumber":"24078-94","docketNumberWithSuffix":"24078-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-408. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-15T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Morgan L. & Mary J. Lucid, Petitioner","docketEntryId":"6235926b-60bc-41cc-861a-38fada0f8057","docketNumber":"22933-95","docketNumberWithSuffix":"22933-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-247. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-02T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shirley S. Hirsh, Petitioner","docketEntryId":"74d2d2a4-464b-48b4-9ebd-d3f81391f7ac","docketNumber":"2657-95","docketNumberWithSuffix":"2657-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-184. (An appropriate order & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-21T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Helena Culver Fraser, Petitioner","docketEntryId":"38faa798-c171-487e-a0bf-0038d70a446a","docketNumber":"18668-95","docketNumberWithSuffix":"18668-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-182 (Decision will be entered for Resp. except as to Sec. 6651(f).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-15T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eastimpex, a California Corporation, Petitioner","docketEntryId":"f051fecb-d848-4b76-8884-5b6a381a5da4","docketNumber":"3058-95","docketNumberWithSuffix":"3058-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-154 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-26T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Don A. & Cecilia Chan, Petitioner","docketEntryId":"f32a15a9-0218-49ef-88b1-bc6afaec2359","docketNumber":"2993-95","docketNumberWithSuffix":"2993-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-154 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-26T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nathaniel L. Ward, Sr. & Irene E. Ward, Petitioners","docketEntryId":"3506d628-e898-4abd-b7a9-ae758a04cd2f","docketNumber":"19590-95","docketNumberWithSuffix":"19590-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-106. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-03T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nathaniel L. Ward, Sr. & Irene E. Ward, Petitioners","docketEntryId":"990779fe-ef45-48bb-88c7-a9627f38db26","docketNumber":"2167-95","docketNumberWithSuffix":"2167-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-106. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-03T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard & Brenda Nelon, Petitioner","docketEntryId":"07fc02f7-3622-4d94-877f-600e0d1d00eb","docketNumber":"1253-94","docketNumberWithSuffix":"1253-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-49 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-28T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mary Henry, Petitioner","docketEntryId":"749ac658-af99-416e-9537-e0dd19c53f7c","docketNumber":"1987-92","docketNumberWithSuffix":"1987-92","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-29 (Decision will be entered for Resp. as to the deficiency & the additions to tax under sec. 6653(a), & for Petr. as to the addition to tax under sec. 6661.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-16T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Albert J. Henry, Petitioner","docketEntryId":"bc8216cf-09c0-47c7-a396-0f6ee2a3b4d4","docketNumber":"27188-91","docketNumberWithSuffix":"27188-91","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-29 (Decision will be entered for Resp. as to the deficiency & the additions to tax under sec. 6653(a), & for Petr. as to the addition to tax under sec. 6661.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-16T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"The Escrow Connection, Inc., a.k.a. The Escrow Connection, Petitioners","docketEntryId":"0142e9e5-3fed-48af-a44b-18b135d7f65f","docketNumber":"15867-94","docketNumberWithSuffix":"15867-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-17 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-08T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leslie S. Hirahara, Petitioner","docketEntryId":"fe124fa4-2c19-481d-9607-905158077d27","docketNumber":"23603-94","docketNumberWithSuffix":"23603-94","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1997-16 (Decision will be entered under Rule 155.) (R-Re-M 2/6/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-08T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Johnnie Everage, Petitioner","docketEntryId":"3ef0cedd-8dbf-4e42-bcfa-c90dc9e7d4f5","docketNumber":"2752-97","docketNumberWithSuffix":"2752-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-373. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-18T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven Michael Ryan, Petitioner","docketEntryId":"b9869665-0cf3-497a-b2f2-cca7f912d50a","docketNumber":"10828-96","docketNumberWithSuffix":"10828-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-375. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-18T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Margaret M. Merker, Petitioner","docketEntryId":"8d78609b-c309-4e78-95e8-4a1aae5eac60","docketNumber":"26855-95","docketNumberWithSuffix":"26855-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-277 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-18T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David J. Wierdsma, Petitioner","docketEntryId":"49d4f860-5dfb-4299-b004-5d126eae9afa","docketNumber":"8841-96","docketNumberWithSuffix":"8841-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-266. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-12T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James C. & Jane A. Wetzel, Petitioner","docketEntryId":"720f62f4-b67c-4a02-9b46-d65f669482b2","docketNumber":"20871-95","docketNumberWithSuffix":"20871-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-267. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-12T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dwight D. Spann, Petitioner","docketEntryId":"2da301a4-88ff-4c31-bb6c-77f9f8526e28","docketNumber":"15339-95","docketNumberWithSuffix":"15339-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-235 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-21T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"B. Albert & Betty M. Holowinski, Petitioner","docketEntryId":"896e7b1c-fe63-4487-b900-ed201dd067ee","docketNumber":"4726-96","docketNumberWithSuffix":"4726-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-168. (Decision will be entered for Resp. with respect to the deficiencies and decision will be entered for Petrs. with respect to the penalties under Sec. 6662(a).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-07T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Victor M. Vazquez, Jr., Petitioner","docketEntryId":"0a2b71e6-2aa5-4b96-ae29-5a0fa6eeb3db","docketNumber":"22455-95","docketNumberWithSuffix":"22455-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-78. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-13T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John H. Hudgens, III, Petitioner","docketEntryId":"796d7cb7-90d3-4939-8d9c-4afbeda75071","docketNumber":"7062-94","docketNumberWithSuffix":"7062-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1997-33 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-21T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph Baldwin Campbell, Petitioner","docketEntryId":"e37435cb-1b0a-4910-bcd8-606b0b7d29af","docketNumber":"9244-95","docketNumberWithSuffix":"9244-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-502 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-06T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harry E. Thomason and Estate of Hattie D. Thomason, Deceased, Mary T. Crist, Personal Representative, Petitioners","docketEntryId":"5f9a1bb8-1ae1-4b74-ba79-3a15a50d432f","docketNumber":"8746-95","docketNumberWithSuffix":"8746-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-480. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-22T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard G. & Patricia A. Cook, Petitioner","docketEntryId":"170449d0-4207-46b4-907c-d5740874f157","docketNumber":"26918-95","docketNumberWithSuffix":"26918-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-378. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-19T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Derk O. & Julia K. Pehrson, Petitioner","docketEntryId":"7a70f11a-76a7-497e-908a-a73ab7d50288","docketNumber":"343-96","docketNumberWithSuffix":"343-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-344 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-28T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leonard Charles & Kaye Layne Ekman, Petitioner","docketEntryId":"a0893420-28ab-4027-8bf3-3b020851b0e3","docketNumber":"1920-95","docketNumberWithSuffix":"1920-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-318. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gerry Dan & Kelly M. Langston, Petitioner","docketEntryId":"ef0af0cb-ed25-41f6-8522-33518cb1e652","docketNumber":"22262-96","docketNumberWithSuffix":"22262-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-303 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-01T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Curtis G. & Edna L. Lockett, Petitioner","docketEntryId":"3b46e398-f7f8-4015-9f82-7c9ab4c07a81","docketNumber":"3978-94","docketNumberWithSuffix":"3978-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-107. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-03T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lindley Anthony Swanston, Petitioner","docketEntryId":"3eb9e9ae-c4e9-45df-8fb4-14280cdaef65","docketNumber":"8261-95","docketNumberWithSuffix":"8261-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-103 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-27T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard John Kadunc, Petitioner","docketEntryId":"32316eee-b9f3-40d3-abd0-76cfa06eff0e","docketNumber":"5105-95","docketNumberWithSuffix":"5105-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-92. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-24T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eli & Karen Yecheskel, Petitioner","docketEntryId":"2eae86d3-65e7-4105-a64c-81c245e57bd5","docketNumber":"10938-95","docketNumberWithSuffix":"10938-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-89. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-20T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jerome V. Mancebo, Petitioner","docketEntryId":"e50c2165-5e19-4fc6-908a-d54b447156ec","docketNumber":"23724-95","docketNumberWithSuffix":"23724-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-46 (An appropriate order & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-27T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wells Fargo & Company and Subsidiaries, Successor In Interest to Davenport Bank and Trust Company and Subsidiaries; f.k.a. Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries, Petitioners","docketEntryId":"ea7aad8e-8740-4d13-9562-782c49773ff8","docketNumber":"25613-95","docketNumberWithSuffix":"25613-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1997-31","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-16T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles F. Urbauer, Petitioner","docketEntryId":"db83b608-bf09-463a-b575-0a8ef00cb0e8","docketNumber":"5323-95","docketNumberWithSuffix":"5323-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-546. (Petr's mot. will be denied and order & decision will be entered in accordance with Resp. Rule 155 computation.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-11T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harold Levinson Associates, Inc., Petitioner","docketEntryId":"7570132b-790f-43a7-b436-d1f029326c69","docketNumber":"9575-95","docketNumberWithSuffix":"9575-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-536 (Decision will be entered under Rule 155) (R-Re.M. to new address 12/19/97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-03T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Berger Chevrolet, Inc., Petitioner","docketEntryId":"9bbd264a-5a83-4a93-9d9a-409b5dd1b0d6","docketNumber":"5882-96","docketNumberWithSuffix":"5882-96","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-499 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-06T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Timothy M. & Helen L. Petty, Petitioner","docketEntryId":"cb92af0b-e797-40e5-a050-538c44580f0f","docketNumber":"16336-96","docketNumberWithSuffix":"16336-96","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-499 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-06T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"KJ's Fund Raisers, Inc., Petitioner","docketEntryId":"d2e648d2-9ef8-4f74-9fe9-d9d1c7b65486","docketNumber":"10279-96","docketNumberWithSuffix":"10279-96X","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-424 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael Correra, Petitioner","docketEntryId":"9f67ea19-c5e3-4fad-bff8-eed62e1d08c2","docketNumber":"18240-95","docketNumberWithSuffix":"18240-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-356. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-04T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ferdinand A. & Marla Morabito, Petitioner","docketEntryId":"1d7ef0e3-11f6-4ccb-867b-9ccdf67449a2","docketNumber":"10687-95","docketNumberWithSuffix":"10687-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-315. (Resp's. motions for summary judgment will be granted, and decision will be entered for respondent)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph J. Chiffone, Petitioner","docketEntryId":"6c2d2d37-94f6-4d19-9e87-6f30e2037b70","docketNumber":"15203-95","docketNumberWithSuffix":"15203-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-315. (Resp's. motions for summary judgment will be granted, and decision will be entered for respondent)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William J. & Roberta E. Prechtl, Petitioner","docketEntryId":"d6090bc2-22d1-42f6-8f94-98b67914890e","docketNumber":"15202-95","docketNumberWithSuffix":"15202-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-315. (Resp's. motions for summary judgment will be granted, and decision will be entered for respondent)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Douglas R. & Joan A. Gamble, Petitioner","docketEntryId":"eeb2df2e-8e5c-4ad7-b094-6d06d1009d7b","docketNumber":"15204-95","docketNumberWithSuffix":"15204-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-315. (Resp's. motions for summary judgment will be granted, and decision will be entered for respondent)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles F. Urbauer, Petitioner","docketEntryId":"951a0511-f6cf-48aa-8127-940481176987","docketNumber":"5323-95","docketNumberWithSuffix":"5323-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-227. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-13T04:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Lee Berst & Carolyn Ann Pace, a.k.a. Carolyn Ann Berst, Petitioners","docketEntryId":"f7bf0e67-fb15-4aef-ac67-786c9b80788a","docketNumber":"5346-95","docketNumberWithSuffix":"5346-95","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-137 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-17T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shelley A. Michelson, Petitioner","docketEntryId":"90efaa72-b92e-4563-aeff-61e5e7d6cf65","docketNumber":"21182-94","docketNumberWithSuffix":"21182-94","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-39 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-22T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Barry S. Michelson, Petitioner","docketEntryId":"aa5ac76c-655a-46b9-a8c2-a16f11939e5a","docketNumber":"7250-94","docketNumberWithSuffix":"7250-94","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-39 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-22T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marshall I. Gordon, Petitioner","docketEntryId":"f5d6a7a4-3490-45e7-86ac-d6b89e54a7bd","docketNumber":"4489-94","docketNumberWithSuffix":"4489-94","documentTitle":"MEMORANDUM OPINION, Judge Raum T.C. Memo. 1997-10 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-07T05:00:00.000Z","isStricken":false,"judge":"Raum","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Diane Cameron Horton, Petitioner","docketEntryId":"fdad9686-ae2d-4c9f-b325-bc290ec69dd5","docketNumber":"19647-95","docketNumberWithSuffix":"19647-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-572 (Decision will be entered for Resp.) (R-Re-M 1/21/98 to address proved by Judge)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-29T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth C. & Becky J. Theisen, Petitioner","docketEntryId":"f06db4b9-cd2c-4b12-9625-ae54e1b88f9f","docketNumber":"9759-96","docketNumberWithSuffix":"9759-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-539 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-08T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Elizabeth H. & Albert B. Turner, Petitioner","docketEntryId":"16b4fa27-2e97-4486-b03b-87f8e85ce61c","docketNumber":"19966-95","docketNumberWithSuffix":"19966-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-522. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-19T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jennifer A. Lestrange, Petitioner","docketEntryId":"1b04a599-4a50-410e-a044-ba47dfa043f0","docketNumber":"19567-95","docketNumberWithSuffix":"19567-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-428 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald A. Robins, Petitioner","docketEntryId":"74389c87-a15b-4941-8a20-de60c3fcb1a2","docketNumber":"12422-95","docketNumberWithSuffix":"12422-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-245. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-02T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alton W. & Pamela Burns, Petitioner","docketEntryId":"a04c7192-cf11-4152-8c00-35ec962a5f2e","docketNumber":"21995-94","docketNumberWithSuffix":"21995-94","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-83. (Decision will be entered under Rule 155.","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-19T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Julie Pusateri, Petitioner","docketEntryId":"74742179-01f8-4936-a07a-7d0f24c2524a","docketNumber":"7394-95","docketNumberWithSuffix":"7394-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1997-7 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tricon Metals & Services, Inc., Petitioner","docketEntryId":"60c79f75-9cc1-4208-8a81-ff68a0916834","docketNumber":"4963-95","docketNumberWithSuffix":"4963-95","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-360. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-06T04:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lance R. & Elaine C. LeFleur, Petitioner","docketEntryId":"bf944b42-92eb-4d7a-b480-c3d692167528","docketNumber":"720-96","docketNumberWithSuffix":"720-96","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-312. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-07T04:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles A. & Alison M. Dennis, Petitioner","docketEntryId":"6b885fd2-af10-4ff0-b4ab-bbe831375c39","docketNumber":"25443-95","docketNumberWithSuffix":"25443-95","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-275 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-18T04:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joe Nathan Bryant, Jr., Petitioner","docketEntryId":"6ba96e07-7092-4d78-975a-ce43dbb2d326","docketNumber":"12420-95","docketNumberWithSuffix":"12420-95","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-215 (Decision will be entered under rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-07T04:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Albert J. Miller, Petitioner","docketEntryId":"68cdfed1-94bc-4323-87cb-d8aac8042478","docketNumber":"22733-92","docketNumberWithSuffix":"22733-92","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-134 (An appropriate order will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-17T05:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Helen G. Williamson, Deceased; Douglas F. Woods, Executor, Petitioners","docketEntryId":"f57ab242-2f22-42a2-bf0e-90b865f117f9","docketNumber":"20857-94","docketNumberWithSuffix":"20857-94","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-77. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-12T05:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of William G. Street, Deceased; Anne Street Skipper, Executrix, Petitioners","docketEntryId":"2a5e0f54-d69f-462c-a70f-2113f56384cf","docketNumber":"376-95","docketNumberWithSuffix":"376-95","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-32 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-21T05:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Charles Baxter Southern, Sr., Deceased; First American Trust Company, N.A., Co-Executor, Petitioners","docketEntryId":"7133ddf0-e577-4578-8b5b-4c433e756b78","docketNumber":"2249-95","docketNumberWithSuffix":"2249-95","documentTitle":"MEMORANDUM OPINION, Judge Korner T.C. Memo. 1997-13 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-07T05:00:00.000Z","isStricken":false,"judge":"Korner","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George Johnson, Jr., Petitioner","docketEntryId":"0bbc631e-0d60-4479-8be6-3a83278234d3","docketNumber":"23004-92","docketNumberWithSuffix":"23004-92","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-558. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-22T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Melvin R. Sweatman, Petitioner","docketEntryId":"7ecfaee8-b22f-4b96-b962-9d5766caa333","docketNumber":"16680-94","docketNumberWithSuffix":"16680-94","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-468. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-14T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harish K. & Maggy M. Pariani, Petitioner","docketEntryId":"405793b6-ce0c-4126-b5f4-2bff340a467e","docketNumber":"12477-95","docketNumberWithSuffix":"12477-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-427 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas Louis Mitchell, Petitioner","docketEntryId":"18d728f3-58ba-4f24-bbfb-5a7f194dc697","docketNumber":"10147-95","docketNumberWithSuffix":"10147-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-382. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-20T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James A. Picard, Petitioner","docketEntryId":"88815041-7412-4ff8-992b-a2b98ae13de1","docketNumber":"2768-95","docketNumberWithSuffix":"2768-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-320. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James B. & Joan E. Murtaugh, Petitioner","docketEntryId":"959ea914-62e4-44a1-8e05-75d38351d5cd","docketNumber":"5181-95","docketNumberWithSuffix":"5181-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-319. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-09T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James E. Stafford, Petitioner","docketEntryId":"7791588d-1635-4117-8b68-57b02798625c","docketNumber":"7292-96","docketNumberWithSuffix":"7292-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-233 (An appropriate order will be issued & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-20T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charol L. Stafford, Petitioner","docketEntryId":"d16c18e6-b83f-46c2-8578-3fbb1f10abd1","docketNumber":"7275-96","docketNumberWithSuffix":"7275-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-233 (An appropriate order will be issued & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-20T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David W. Chiu, Petitioner","docketEntryId":"9992d261-5763-4d73-8569-d04915712b7a","docketNumber":"5197-95","docketNumberWithSuffix":"5197-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-199. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-30T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harold Wapnick, Petitioner","docketEntryId":"ecf695db-6fa7-4a1a-98ca-447cd2ba8d93","docketNumber":"269-94","docketNumberWithSuffix":"269-94","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-133 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-13T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James E. Stafford, Petitioner","docketEntryId":"d9229e15-613b-4c9e-b7fa-64fe958b5a4b","docketNumber":"4778-95","docketNumberWithSuffix":"4778-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1997-50 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-28T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen & Jane Marrin, Petitioner","docketEntryId":"82daeb9f-088b-4413-a6ed-8ae8f7f681af","docketNumber":"3040-95","docketNumberWithSuffix":"3040-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo 1997-24 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-14T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Denis & Carol Brody, Petitioner","docketEntryId":"3946ef82-c622-4502-8537-3556b1ea4398","docketNumber":"15934-86","docketNumberWithSuffix":"15934-86","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-456. (An order & decision shall be entered granting Resp's mot. for summ. judg. and denying Petrs' cross-motion for summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-08T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth E. Perry & Mary A. Hofer, Petitioners","docketEntryId":"8b5a6331-c985-428a-95c4-2e2abef05f9b","docketNumber":"21336-94","docketNumberWithSuffix":"21336-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-417 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-18T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Woody F. Lemons, Petitioner","docketEntryId":"815759c2-57f3-4196-ae41-7d8df899e11d","docketNumber":"16562-90","docketNumberWithSuffix":"16562-90","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-404. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-11T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":68}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paula S. Lemons, Petitioner","docketEntryId":"ce07ee85-1bd3-4d08-a035-d242c69bb64e","docketNumber":"16799-90","docketNumberWithSuffix":"16799-90","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-404. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-11T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":68}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert E. & Carolyn S. Holmes, Petitioner","docketEntryId":"317dcdb4-7865-4b43-8a28-332dc22ff5a0","docketNumber":"27120-93","docketNumberWithSuffix":"27120-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-401 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-10T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":44}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert E. & Carolyn S. Holmes, Petitioner","docketEntryId":"b36af8ae-6aeb-40f5-9e83-492a20dee56c","docketNumber":"4870-93","docketNumberWithSuffix":"4870-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-401 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-10T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":44}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Roland Allen Pelletier, Sr., Petitioner","docketEntryId":"8fbe49ba-3118-444b-b60a-cf8946f6944f","docketNumber":"15706-94","docketNumberWithSuffix":"15706-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-391. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-25T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Hanna & Associates, P.C., f.k.a. Mark J. Hanna, P.C., Petitioners","docketEntryId":"fef2538b-fb66-40ef-bc91-b90505d31017","docketNumber":"9716-96","docketNumberWithSuffix":"9716-96","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-376. (An appropriate order will be entered granting Resp. mot. to dismiss.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-08-18T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward S. Cullin, Petitioner","docketEntryId":"8ee8061d-e620-4516-a6d1-a28753247211","docketNumber":"12475-94","docketNumberWithSuffix":"12475-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-292. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-26T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Don C. & Judy Montgomery, Petitioner","docketEntryId":"105e3170-a814-440a-8e74-f3b37fb9692d","docketNumber":"20005-93","docketNumberWithSuffix":"20005-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-279 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-18T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":40}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Juanita F. Sirmans, Deceased; Dan L. Sirmans, Executor, Petitioners","docketEntryId":"aab40d0c-73ff-4352-9811-7b17913b3064","docketNumber":"8466-94","docketNumberWithSuffix":"8466-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-241 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-05-28T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frank R. Courbois, Petitioner","docketEntryId":"8e87f460-3447-488d-b05d-af6682ba6954","docketNumber":"24296-93","docketNumberWithSuffix":"24296-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-190. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-24T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cordes Finance Corporation, Petitioner","docketEntryId":"0ccaad09-406c-4283-8d67-1eb9d7db1e47","docketNumber":"27258-93","docketNumberWithSuffix":"27258-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-162. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Nathan P. & Geraldine V. Morton, Petitioner","docketEntryId":"536e42f0-6b00-4a38-9f30-cfd890ac82ad","docketNumber":"26651-93","docketNumberWithSuffix":"26651-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-166. (An appropriate order will be issued granting Resp. mot. in limine in part & denying Resp. mot. in limine in part, and Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":39}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William & Sara Whelpley, Petitioner","docketEntryId":"06d758ba-7ceb-4f0a-be8e-959fd7bc0255","docketNumber":"21690-93","docketNumberWithSuffix":"21690-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-142. (An appropriate order will be issued denying Resp. mot. to file am. to answers & to conform the pleadings to proof and decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-18T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William Whelpley, Jr., Petitioner","docketEntryId":"79b2ca4b-5ea5-484f-8471-b766c1507f8a","docketNumber":"21644-93","docketNumberWithSuffix":"21644-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-142. (An appropriate order will be issued denying Resp. mot. to file am. to answers & to conform the pleadings to proof and decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-18T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Phillip M. & Dorothy Ellen Welch, Petitioner","docketEntryId":"7f228f44-88c6-4b32-844b-4ebf0fee7a7e","docketNumber":"26800-92","docketNumberWithSuffix":"26800-92","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-120 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-10T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bruce K. & Gail E. Remy, Petitioner","docketEntryId":"8436e050-4e6d-4e92-bef4-b9a4ef3bc810","docketNumber":"7266-94","docketNumberWithSuffix":"7266-94","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-72. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-02-10T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Emerson Winkler, Deceased; Thomas Winkler and Darrell S. Winkler, Co-Executors, Petitioners","docketEntryId":"4249787e-8fc9-473d-8600-dd4432df77ac","docketNumber":"6523-95","docketNumberWithSuffix":"6523-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-4 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Elizabeth Winkler, Petitioner","docketEntryId":"ae2f6247-6aac-4226-a3be-8283cbfce2d7","docketNumber":"6524-95","docketNumberWithSuffix":"6524-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-4 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Emerson Winkler, Deceased; Thomas Winkler and Darrell S. Winkler, Co-Executors, Petitioners","docketEntryId":"bce44b46-0ad8-4110-a440-40e02bbe9a00","docketNumber":"6510-95","docketNumberWithSuffix":"6510-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1997-4 (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-02T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mohan & Vimal Roy, Petitioner","docketEntryId":"15f70663-1396-4ccc-a490-0d8603e5ea73","docketNumber":"8728-96","docketNumberWithSuffix":"8728-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-562. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mohan Roy M.D., Inc., Petitioner","docketEntryId":"85d676ff-4819-46e9-a53e-21f83ea00868","docketNumber":"6966-96","docketNumberWithSuffix":"6966-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-562. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-23T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George C. Scrimshaw & Erna C. Scrimshaw, Petitioners","docketEntryId":"4eaa35d8-c063-4a3b-a326-7f5dc6546565","docketNumber":"3195-82","docketNumberWithSuffix":"3195-82","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-550 (An order will be issued denying petr. mot. for leave to file mot to vacate decision)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-16T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Patricia Williams, a.k.a. Patricia Richardson, a.k.a. Tish Martinson, Petitioners","docketEntryId":"b99b3b98-65f8-430a-9428-869a2622c19a","docketNumber":"9143-96","docketNumberWithSuffix":"9143-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-541. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-09T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cheryl Denese Brewer, Petitioner","docketEntryId":"c0b76e0b-f811-4faf-8d4b-335b1ea498e7","docketNumber":"8612-96","docketNumberWithSuffix":"8612-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-542. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-09T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Janet D. Reed, Petitioner","docketEntryId":"82b0db23-c0fc-4dc9-b2a3-72b30f435ea8","docketNumber":"26792-95","docketNumberWithSuffix":"26792-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-533 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-01T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Betsy O. Muhn, Petitioner","docketEntryId":"fdbe053b-d903-44f4-9c78-17e748560f7b","docketNumber":"17391-96","docketNumberWithSuffix":"17391-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-534 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-01T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James Lawton Robertson & Lillian Janette Humber Robertson, Petitioners","docketEntryId":"e6ba119d-18e8-4fee-ab9b-c4b41db5b673","docketNumber":"11901-96","docketNumberWithSuffix":"11901-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-526 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-20T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Maurice D. & Elinor Taylor, Petitioner","docketEntryId":"728e3c90-2001-46f4-aaa1-c565d624d64f","docketNumber":"5218-95","docketNumberWithSuffix":"5218-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-513 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-17T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":31}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sam E. Scott, Petitioner","docketEntryId":"0f300ec3-d274-4972-ba4e-1f782cc0f09e","docketNumber":"21525-94","docketNumberWithSuffix":"21525-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-507 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-12T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bernhard F. & Cynthia G. Manko, Petitioner","docketEntryId":"cbb86e41-5768-46d9-8683-57cc140ebc2f","docketNumber":"26025-93","docketNumberWithSuffix":"26025-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-510 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-12T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stanley J. & Shirley A. Zaban, Petitioner","docketEntryId":"4c14fc6f-28a9-4493-8f64-be0e8b151789","docketNumber":"27119-93","docketNumberWithSuffix":"27119-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-479. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-21T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregory A. & Marina Maslow, Petitioner","docketEntryId":"67b5353a-8a0f-4727-921b-bab52a2f3074","docketNumber":"12960-94","docketNumberWithSuffix":"12960-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-466. (Decision will be entered under Rule 155.) (R-In-F 11-19-97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-14T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Paul Mitchell, Deceased; Patrick T. Fujieki, Executor, Petitioners","docketEntryId":"ee8f7974-44dc-448d-967b-eadac4e493df","docketNumber":"21805-93","docketNumberWithSuffix":"21805-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-461. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-09T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":52}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Interhotel Company, Ltd.; Torrey Hotel Enterprises, Inc., Tax Matters Partner, Petitioners","docketEntryId":"810203a5-f77a-49f9-86e8-a696f751584e","docketNumber":"13017-95","docketNumberWithSuffix":"13017-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-449 (Decision will be entered under rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-30T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":40}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Leon Amiel, Deceased, Leon L. Amiel, Administrator, C.T.A., Petitioners","docketEntryId":"2454af03-ef33-4ccd-9dea-42be3763c60e","docketNumber":"5602-93","docketNumberWithSuffix":"5602-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-348 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-29T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kaps Warehouse, Inc., Petitioner","docketEntryId":"c7199b46-51fa-4421-82db-92cc1a70ccd4","docketNumber":"5795-95","docketNumberWithSuffix":"5795-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-309. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-07-03T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":31}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dennis E. Pewitt & Kathleen M. Pewitt, Petitioners","docketEntryId":"57b262dc-0889-4e64-b71a-7ee97064f163","docketNumber":"24188-88","docketNumberWithSuffix":"24188-88","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-288 (Appropriate decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-25T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Terry Alan Simmons, Petitioner","docketEntryId":"2cf89643-8d0e-434a-a2b2-c9a42e22ce94","docketNumber":"6857-94","docketNumberWithSuffix":"6857-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-269. (An appropriate order will be issued & and a decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-16T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald L. Head, Petitioner","docketEntryId":"d424dfa8-b58e-4504-9f7d-2f698c1d8dba","docketNumber":"12675-94","docketNumberWithSuffix":"12675-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-270. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-16T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lola Cowan, Petitioner","docketEntryId":"988ca03f-6a72-4dce-aca8-54fa6eacee84","docketNumber":"265-95","docketNumberWithSuffix":"265-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-264. (An appropriate order will be issued & a decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-12T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anthony J. & Mary P. Marzullo, Petitioner","docketEntryId":"b3b42296-be3b-4d89-90e1-9a3fc10771ca","docketNumber":"15219-94","docketNumberWithSuffix":"15219-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-261. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-11T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William P. Short, Jr. & Mary E. Short, Petitioners","docketEntryId":"d1c71a14-15a3-4466-8ce7-a11d0b3d43ca","docketNumber":"13666-95","docketNumberWithSuffix":"13666-95","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-255. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-09T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Big Hong Ng, Petitioner","docketEntryId":"1545e8b8-651d-4996-8078-bee802e7b9fc","docketNumber":"20814-93","docketNumberWithSuffix":"20814-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-248. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-02T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":36}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Strong Hope Ltd., Petitioner","docketEntryId":"68e26e38-2ec5-4a5c-9477-9c7fbb143ce4","docketNumber":"21277-93","docketNumberWithSuffix":"21277-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-248. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-06-02T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":36}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James P. & Marla L. De Ocampo, Petitioner","docketEntryId":"6e75a87c-e444-4274-8ac9-e5929c174b82","docketNumber":"11624-94","docketNumberWithSuffix":"11624-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-161. (Decision will be entered for Resp. as to the deficiency, and for Petrs. as to the accuracy-related penalty under Sec. 6662(a).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-04-01T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark D. & Sheldon C. Morgan, Petitioner","docketEntryId":"d3268751-a472-44a3-a209-9fbbfaedeb17","docketNumber":"15590-94","docketNumberWithSuffix":"15590-94","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-132 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-03-13T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Santar S. & Grace H. Yei, Petitioner","docketEntryId":"bc809339-6779-47a0-9a30-1f2fbfa31bba","docketNumber":"22375-93","docketNumberWithSuffix":"22375-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1997-57 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-01-30T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David K. Straight, Petitioner","docketEntryId":"9ec6499d-3f68-446c-afb2-cc815fee1c68","docketNumber":"23658-94","docketNumberWithSuffix":"23658-94","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-569 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-29T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alexander M. & Judy H. Moye, Petitioner","docketEntryId":"90fee065-384f-4abe-8b6e-d3999227ff84","docketNumber":"3525-95","docketNumberWithSuffix":"3525-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-554 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-18T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen F. & Nancy E. Scofield, Petitioner","docketEntryId":"c16260fb-10fc-4674-8dd2-6164c8a1967b","docketNumber":"14305-95","docketNumberWithSuffix":"14305-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-547. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-11T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Clyde E. & Marie W. Owens, Petitioner","docketEntryId":"212591d6-ab73-4f5e-b4eb-7ac14c1c2d2a","docketNumber":"26716-93","docketNumberWithSuffix":"26716-93","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-538 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-04T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Janet L. Feltrinelli, Petitioner","docketEntryId":"d04b3a55-8621-456c-bdb4-02249578da6a","docketNumber":"27265-93","docketNumberWithSuffix":"27265-93","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-538 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-12-04T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gustafson's Dairy, Inc., Petitioner","docketEntryId":"6a60561e-f0b8-455b-b172-751ce9016327","docketNumber":"24670-93","docketNumberWithSuffix":"24670-93","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-519 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-17T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":52}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Choate Construction Company, Petitioner","docketEntryId":"46b7978e-a700-4a49-a162-396471b7ca01","docketNumber":"20781-95","docketNumberWithSuffix":"20781-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-495 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-11-04T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald R. Martin, Petitioner","docketEntryId":"73ff2040-41e2-4a0c-a7d4-597297b6fb69","docketNumber":"19374-94","docketNumberWithSuffix":"19374-94","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-492. (Decision will be entered under Rule 155.) (R-Re-M 11-24-97)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-29T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael S. Palmer, Petitioner","docketEntryId":"439bf6ad-8fe5-406c-b44a-a8c42c80c4eb","docketNumber":"14177-95","docketNumberWithSuffix":"14177-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-462. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-09T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter E. Peterson, Petitioner","docketEntryId":"d7c47bab-9f06-4d03-8952-9564e0b80a77","docketNumber":"3398-95","docketNumberWithSuffix":"3398-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-463. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-09T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bonito Ruiz Molinar, Petitioner","docketEntryId":"68a77f80-2481-46d9-b095-e57e744651d8","docketNumber":"411-95","docketNumberWithSuffix":"411-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-455. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-08T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frederick M. Fox, Petitioner","docketEntryId":"7b54d3aa-4eb1-4ff9-a873-ac06dde8c1a8","docketNumber":"24822-95","docketNumberWithSuffix":"24822-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1997-440 (An appropriate order will be issued & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-25T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mississippi State University Alumni, Inc., Petitioner","docketEntryId":"65ca9f59-429e-4298-8f23-9a94aa32cf7a","docketNumber":"9043-95","docketNumberWithSuffix":"9043-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Mem

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