United States Tax Court — Opinions MOP.ndjson

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wayne M. & Janet L. Johnson, Petitioner","docketEntryId":"70ebc64e-ede6-4740-af6d-75e6fc35e614","docketNumber":"21955-97","docketNumberWithSuffix":"21955-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-412. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-20T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Reese B. Belshee, Jr. & Betty J. Belshee, Petitioners","docketEntryId":"add0845f-a4c6-466e-a952-6802df29d2f5","docketNumber":"2912-99","docketNumberWithSuffix":"2912-99","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-380 (An order of dismissal & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-17T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John S. Turay, Petitioner","docketEntryId":"caa24e23-49e2-4411-84a1-66b5fb07ff98","docketNumber":"8794-98","docketNumberWithSuffix":"8794-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-315 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-24T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kanhua & Lihying Young, Petitioner","docketEntryId":"72f6e82c-8745-4f62-9005-cf0e25990f6f","docketNumber":"8215-98","docketNumberWithSuffix":"8215-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-303 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-15T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"A. Muhsin & B. Jackson Muhsin, Petitioners","docketEntryId":"4594ee63-12dc-4926-ae11-a7c018c5e274","docketNumber":"22803-97","docketNumberWithSuffix":"22803-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-215 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-01T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ronald D. & Shirley A. Blush, Petitioner","docketEntryId":"8f7b3482-1f15-4c6c-bf5e-f91b063e938f","docketNumber":"3637-98","docketNumberWithSuffix":"3637-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-191. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-10T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Humes Houston Hart, Petitioner","docketEntryId":"93878ed6-980a-4ab6-b811-26107904237e","docketNumber":"9355-98","docketNumberWithSuffix":"9355-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-186. (Decision will be entered for Petr. as to the deficiency & addition to tax and for Resp. as to the overpayment.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-08T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chrys L. Udoh, Petitioner","docketEntryId":"dcc28b94-df9a-4284-922a-6c333eb357fa","docketNumber":"22424-97","docketNumberWithSuffix":"22424-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-174 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-21T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark & Valorie Kruse, Petitioner","docketEntryId":"e9890fb4-45e3-423e-9422-620d0c503d34","docketNumber":"15352-95","docketNumberWithSuffix":"15352-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-157. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-07T04:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul K. Hanashiro, Petitioner","docketEntryId":"488d258c-be62-4068-ac96-eead581efe8b","docketNumber":"10486-98","docketNumberWithSuffix":"10486-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Panuthos T.C. Memo. 1999-78 (An order denying Petr. mot. to dismiss will be issued). (R-RE-M 3/18/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-12T05:00:00.000Z","isStricken":false,"judge":"Peter J. Panuthos","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter L. Gross, Jr. & Barbara H. Gross, Petitioners","docketEntryId":"58cfeca9-1a98-4dcf-944d-49d933edc728","docketNumber":"4460-97","docketNumberWithSuffix":"4460-97","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-254 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Calvin C. & Patricia G. Linnemann, Petitioner","docketEntryId":"9084faa4-7f96-4cc9-a09f-f126380b524f","docketNumber":"4469-97","docketNumberWithSuffix":"4469-97","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-254 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":32}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dean L. & Cynthia D. Sanders, Petitioner","docketEntryId":"fd17f0a2-740f-4f5d-8eeb-d70a13e67897","docketNumber":"24707-96","docketNumberWithSuffix":"24707-96","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-208. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-22T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Beatrice DiPierro, Petitioner","docketEntryId":"443f7cde-df75-41ee-ac80-3608fcc63217","docketNumber":"12950-97","docketNumberWithSuffix":"12950-97","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-189. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-09T04:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sierra Club, Inc., Petitioner","docketEntryId":"1008ad0c-1325-4703-854a-e4eb15653db3","docketNumber":"8650-91","docketNumberWithSuffix":"8650-91","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-86 (SUPPLEMENTAL) (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-23T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":36}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James J. & Sandra A. Gales, Petitioner","docketEntryId":"e6892b4f-4715-4f0b-b510-0c05bdee5945","docketNumber":"4345-97","docketNumberWithSuffix":"4345-97","documentTitle":"MEMORANDUM OPINION, Judge Halpern T.C. Memo. 1999-27. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-01T05:00:00.000Z","isStricken":false,"judge":"James S. Halpern","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Samuel Jacobson, Petitioner","docketEntryId":"a3a379da-d673-47de-bf48-f30433d0cd18","docketNumber":"20493-97","docketNumberWithSuffix":"20493-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-401. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-09T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"BTR Dunlop Holdings, Inc. & Subsidiaries, Petitioner","docketEntryId":"99c6a136-f681-4479-9977-71aa2532ce3c","docketNumber":"24140-97","docketNumberWithSuffix":"24140-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-377 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-15T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":40}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven J. Liddane, Petitioner","docketEntryId":"4176d6dc-9d84-4c82-b555-31fb85221984","docketNumber":"3182-98","docketNumberWithSuffix":"3182-98","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-330. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-01T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven & Jean L. Liddane, Petitioner","docketEntryId":"42488cce-a876-404d-bde2-e98af60a2351","docketNumber":"3181-98","docketNumberWithSuffix":"3181-98","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-330. (Appropriate orders & decisions will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-01T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Wayne Baseball,Inc., Petitioner","docketEntryId":"50dffc19-811b-4299-b65d-9e189bafb2a3","docketNumber":"15966-98","docketNumberWithSuffix":"15966-98X","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-304 (Decision will be entered upholding resp. determination.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-15T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Compaq Computer Corporation and Subsidiaries, Petitioner","docketEntryId":"8d4ebf5c-bbcd-41c0-927f-b4c8e623e2c5","docketNumber":"24238-96","docketNumberWithSuffix":"24238-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-220 (No decision line--Op. is rendered on 482 issue)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-02T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":47}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Regina B. Jackson, Petitioner","docketEntryId":"2e8556a3-623c-4cb2-a2c0-5a4f059cfc20","docketNumber":"11251-98","docketNumberWithSuffix":"11251-98","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-203. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-21T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dexsil Corporation, Petitioner","docketEntryId":"188dd080-e523-4d40-b0ce-828cdd900d85","docketNumber":"1349-93","docketNumberWithSuffix":"1349-93","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-155 (SUPPLEMENTAL) (Decision will be entered for the same years in the same amounts as previously entered in this case.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-05T04:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gordon B. Cologne, Petitioner","docketEntryId":"4b9afa55-e9e2-4c1a-b04e-b462cffd363b","docketNumber":"12298-97","docketNumberWithSuffix":"12298-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-102 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-31T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Evelyn M. McMorris, Deceased; Jerry D. McMorris, Personal Representative, Petitioners","docketEntryId":"e1cbe6f5-82af-41a7-b532-845528a72e97","docketNumber":"1969-95","docketNumberWithSuffix":"1969-95","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-82 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-17T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jerry V. Rice, Petitioner","docketEntryId":"58589065-9526-46fa-9a46-a837908c1a80","docketNumber":"4343-97","docketNumberWithSuffix":"4343-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-65 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-05T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Skirvin G. Johnson, Petitioner","docketEntryId":"8a6ccf1c-3d39-46ec-9c2b-27d1a3221e85","docketNumber":"19196-92","docketNumberWithSuffix":"19196-92","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-48. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-22T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Harry Fagan, Jr., Deceased; First Citizens Bank, Executor, Petitioners","docketEntryId":"5b026f17-f4da-45e0-8233-2d124f94b25b","docketNumber":"4688-97","docketNumberWithSuffix":"4688-97","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-46. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-16T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James H. Pugh, Jr. & Alexis C. Pugh, Petitioners","docketEntryId":"9b93359d-dddc-46c9-8b2b-a6cec05e1a8f","docketNumber":"27237-96","docketNumberWithSuffix":"27237-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-38. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-08T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tim R. Casanova & San Juanita Villareal, Petitioners","docketEntryId":"44d2028f-86ae-4ead-b15b-8f7f3b0fd368","docketNumber":"10605-98","docketNumberWithSuffix":"10605-98","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-28. (Adopting the Opinion of S.T. Judge Armen) (An order granting Resp. mot. to dismiss for LOJ will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-01T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Ethel S. Nowell, Deceased; David A. Prechel, Personal Representative, Petitioners","docketEntryId":"3324d3e1-916d-4865-b0fc-5b1bc9ee998b","docketNumber":"19056-96","docketNumberWithSuffix":"19056-96","documentTitle":"MEMORANDUM OPINION, Judge Cohen T.C. Memo. 1999-15 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-26T05:00:00.000Z","isStricken":false,"judge":"Mary Ann Cohen","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Earl E. Cloud, Jr. & Sheila S. Cloud, Petitioners","docketEntryId":"0b0109ee-f573-4579-8ff7-a1e392904d2e","docketNumber":"8299-96","docketNumberWithSuffix":"8299-96","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-400. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-08T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leon L. Zachman and Estate of Ione Zachman, Deceased; Leon L. Zachman, Representative, Petitioners","docketEntryId":"a28977b0-1592-48be-9bf3-57feef2927d2","docketNumber":"14059-91","docketNumberWithSuffix":"14059-91","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-392. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-01T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Allen O. & Bernadette Zachman, Petitioner","docketEntryId":"b1f9d4d1-ee2c-4b51-9c7f-25a8af4e6c63","docketNumber":"13252-91","docketNumberWithSuffix":"13252-91","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-391. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-01T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul Trans & Thuy Bich Dang, Petitioners","docketEntryId":"c288af44-d894-4b23-b93f-a39d645afb09","docketNumber":"11873-97","docketNumberWithSuffix":"11873-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-233 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-15T04:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Crestmark Mortgage Services, Inc., Petitioner","docketEntryId":"0567200a-8146-44ad-9a47-98e4c3233792","docketNumber":"14356-97","docketNumberWithSuffix":"14356-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-227 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-12T04:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert L. Boehm & Winona J. Mowrey, Petitioners","docketEntryId":"8b347974-9560-4727-92bb-6363f689761f","docketNumber":"14355-97","docketNumberWithSuffix":"14355-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-227 (Decisions will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-12T04:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph F. & Dorothy M. German, Petitioner","docketEntryId":"44947f48-a8f8-43e4-bf1f-bf13ca5f6dce","docketNumber":"12954-96","docketNumberWithSuffix":"12954-96","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-104 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-31T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen L. & Colleen Atwood, Petitioner","docketEntryId":"556dea3b-764e-4572-b7be-7ea536af8822","docketNumber":"19748-97","docketNumberWithSuffix":"19748-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-61 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-04T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"F. Browne Gregg, Sr. & Juanita O. Gregg, Petitioners","docketEntryId":"8f66bc70-2d93-4c4c-bf87-f6282a2ee170","docketNumber":"13188-96","docketNumberWithSuffix":"13188-96","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-10 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-22T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Rodney W. & Lynnell R. Frazier, Petitioner","docketEntryId":"6437e260-6bf7-4a4f-abaa-705e62fc9664","docketNumber":"12644-97","docketNumberWithSuffix":"12644-97","documentTitle":"MEMORANDUM OPINION, Judge Thornton T.C. Memo. 1999-5 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-14T05:00:00.000Z","isStricken":false,"judge":"Michael B. Thornton","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Michael & Janice Hill Brannon, Petitioner","docketEntryId":"be19f444-495f-4d36-a29c-3c7969a64515","docketNumber":"24597-91","docketNumberWithSuffix":"24597-91","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-370. (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-05T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michel L. Dixon, Petitioner","docketEntryId":"7dcdfaf7-85ad-4e4e-9b38-edc132ca59e2","docketNumber":"2596-98","docketNumberWithSuffix":"2596-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-310 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-21T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sheryl D. Bumpus, Petitioner","docketEntryId":"69f2f4fd-c454-4675-9f66-863a2d02e1e0","docketNumber":"8507-98","docketNumberWithSuffix":"8507-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-299. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-07T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jimmy R. & Janet S. Baxter, Petitioner","docketEntryId":"5583674d-2ba1-403c-9d2f-27a5d8166c5f","docketNumber":"18749-97","docketNumberWithSuffix":"18749-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-190. (Decisions will be entered for Petr. in 18749-97 & for Resp. in 18403-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-10T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda J. Baxter, Petitioner","docketEntryId":"6c331dea-6e9f-4b89-96ec-c60a8aa90ec0","docketNumber":"18403-97","docketNumberWithSuffix":"18403-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-190. (Decisions will be entered for Petr. in 18749-97 & for Resp. in 18403-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-10T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Keith R. Basham, Petitioner","docketEntryId":"45d1a525-8e15-42ad-acf0-36441ffb931c","docketNumber":"24676-96","docketNumberWithSuffix":"24676-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-123. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-15T04:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert J. Geiger, Petitioner","docketEntryId":"c49107e9-08b5-4e04-9412-c31489e2d9f6","docketNumber":"3665-97","docketNumberWithSuffix":"3665-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Carluzzo T.C. Memo. 1999-59 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-01T05:00:00.000Z","isStricken":false,"judge":"Lewis R. Carluzzo","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Frederick R. Hoffman, Deceased; Marilyn C. Hoffman, Executor; and Marilyn C. Hoffman, Petitioners","docketEntryId":"bb800482-cec8-42c9-b9cd-832be990b3a2","docketNumber":"9952-98","docketNumberWithSuffix":"9952-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-395 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-06T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Louis A. & Virginia R. Pietro, Petitioner","docketEntryId":"449be4ee-14d8-438e-8f3f-0ab6b0cda522","docketNumber":"11722-97","docketNumberWithSuffix":"11722-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-383 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Louis Stein and Estate of Yvonne Stein, Deceased; Louis Stein, Personal Representative, Petitioners","docketEntryId":"f22040e2-6511-4af7-beda-0bb95dee23c0","docketNumber":"11809-97","docketNumberWithSuffix":"11809-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-384 (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harry Olstein, Olstein Family Partnerhsip, H-EAB-O, Whitehouse Partners, Harry Olstein, Tax Matters Partner, Petitioners","docketEntryId":"2dfd0eb4-4e4f-448e-9a44-ec3883d8750f","docketNumber":"10681-98","docketNumberWithSuffix":"10681-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-290. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert W. & Deborah M. Eberle, Petitioner","docketEntryId":"c37895ea-4f9e-4d56-8768-efed4b7f9d1b","docketNumber":"10218-98","docketNumberWithSuffix":"10218-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-287. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Carol J. Jarboe, Petitioner","docketEntryId":"2e82e646-2160-493c-8fbf-5283b75c5915","docketNumber":"12294-98","docketNumberWithSuffix":"12294-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-286. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-27T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Melvin L. Levinson, Petitioner","docketEntryId":"74ecca33-5f01-432d-9f00-5f3a295a3eb6","docketNumber":"6618-97","docketNumberWithSuffix":"6618-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-212. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-29T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Timothy & Deborah Provost, Petitioner","docketEntryId":"bff406b6-1d83-4146-97e7-6e46c4e625bb","docketNumber":"5772-98","docketNumberWithSuffix":"5772-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-178 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-28T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward A. & Diana D. Drozdowski, Petitioner","docketEntryId":"1971bf35-98df-4fe9-a33e-44ee80b3b8a5","docketNumber":"3034-97","docketNumberWithSuffix":"3034-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-143 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-30T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul T. & Carolyn Jackson, Petitioner","docketEntryId":"d4f779d9-e753-4db5-8338-eb5a80cb5b62","docketNumber":"11724-98","docketNumberWithSuffix":"11724-98","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-139. (Decision will be entered under Rule 155.) (R-Re-M 5/10/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-26T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles A. & Annette H. Buda, Petitioner","docketEntryId":"224239c5-52de-4b1b-ae12-df53b7a5f1ef","docketNumber":"16309-96","docketNumberWithSuffix":"16309-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-132. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-21T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frederick & Judith H. Butcher, Petitioner","docketEntryId":"c4526c72-e1dd-4f38-a432-58127cbf2862","docketNumber":"12358-97","docketNumberWithSuffix":"12358-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-114. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jim Wood Land Clearing Co., Inc., Petitioner","docketEntryId":"20fda7e2-596c-4c7b-9aa1-5a58f277e312","docketNumber":"20527-97","docketNumberWithSuffix":"20527-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-90 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-24T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ashok C. & Jyoti A. Shah, Petitioner","docketEntryId":"f939cf5a-a8d0-4119-9ec2-f41d4d0b06fa","docketNumber":"8159-97","docketNumberWithSuffix":"8159-97","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-71 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-09T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joel Hillman, Petitioner","docketEntryId":"2a8caeee-c34b-4cb1-b6f9-8e39ed0cc258","docketNumber":"3706-96","docketNumberWithSuffix":"3706-96","documentTitle":"MEMORANDUM OPINION, Judge Foley T.C. Memo. 1999-3 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-05T05:00:00.000Z","isStricken":false,"judge":"Maurice B. Foley","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William J. & Donni L. Fleischaker, Petitioner","docketEntryId":"41a63fbc-cf64-434b-a336-26897411f153","docketNumber":"6668-97","docketNumberWithSuffix":"6668-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-427. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-30T05:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":33}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregg Chernik, Petitioner","docketEntryId":"abd31f57-4f74-4c22-897a-f8da3f614797","docketNumber":"5244-97","docketNumberWithSuffix":"5244-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-313 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-23T04:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Agapito & Clara S. Fajardo, Petitioner","docketEntryId":"723ca651-8031-4941-90ba-a6f1cca2ab37","docketNumber":"11960-97","docketNumberWithSuffix":"11960-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-308 (An appropriate order will be issued, & decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-16T04:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Cheryl J. Miller, Petitioner","docketEntryId":"85466cd9-7970-4055-9dc9-773e3bcd1a88","docketNumber":"8094-97","docketNumberWithSuffix":"8094-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-273. (An appropriate order will be issued) (Unallocated Child Support and Maintenance Issue)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-12T04:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John H. Lovejoy, Petitioner","docketEntryId":"fae548fd-51ae-4df2-b0fe-e015cea20707","docketNumber":"8158-97","docketNumberWithSuffix":"8158-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-273. (An appropriate order will be issued) (Unallocated Child Support and Maintenance Issue)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-12T04:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ruby Jean Stevens, Petitioner","docketEntryId":"4be9728a-34ee-447d-ad39-dca183a717a5","docketNumber":"18012-97","docketNumberWithSuffix":"18012-97","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-259 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-04T04:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas M. & Dolores F. Gomez, Petitioner","docketEntryId":"9ba0c94e-9db1-457b-98fa-51b7a13c5df9","docketNumber":"16207-96","docketNumberWithSuffix":"16207-96","documentTitle":"MEMORANDUM OPINION, Judge Marvel T.C. Memo. 1999-94 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-25T05:00:00.000Z","isStricken":false,"judge":"L. Paige Marvel","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Eileen K. Brocato, Deceased, Nina Cimarelli and Leon Schiller, Co-Executors, Petitioners","docketEntryId":"a0205e89-46cf-4a74-961b-cda090e8cfd2","docketNumber":"18887-97","docketNumberWithSuffix":"18887-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-424. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Compact Equipment Company, Petitioner","docketEntryId":"2f342572-ce6a-4f06-8ea3-8f3195068923","docketNumber":"10040-97","docketNumberWithSuffix":"10040-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-409. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-16T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bernard J. & Carol S. Atkinson, Petitioner","docketEntryId":"6c42ee94-330d-4f72-92ba-b39525ab5d30","docketNumber":"10041-97","docketNumberWithSuffix":"10041-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-409. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-16T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David E. & Donna P. Lane, Petitioner","docketEntryId":"2f6e76f2-5dd9-4e6b-af2d-39a8deed03c0","docketNumber":"16223-97","docketNumberWithSuffix":"16223-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-340. (Decision will be entered for Resp. in 3401-97. Decision will be entered for Petr. in 16223-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-12T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Virginia M. Marten, Petitioner","docketEntryId":"7bdfe8bf-e3ae-42c6-b140-b712377f9ec1","docketNumber":"3401-97","docketNumberWithSuffix":"3401-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-340. (Decision will be entered for Resp. in 3401-97. Decision will be entered for Petr. in 16223-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-12T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles T. & Sandra J. Wickersham, Petitioner","docketEntryId":"729f6de1-df03-44c7-8299-b8684f284b82","docketNumber":"14562-97","docketNumberWithSuffix":"14562-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-276. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-20T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"S. Robert Davis, Petitioner","docketEntryId":"744dd0d0-3041-4a90-b08b-0b85dcbcc9ba","docketNumber":"4449-92","docketNumberWithSuffix":"4449-92","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-250 (Decision will be entered for resp. in this case, Decision will be entered under Rule 155 in #5744-92 & Decision will be entered for petr. in #25088-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":45}

{"entityName":"PublicDocumentSearchResult","caseCaption":"S. Robert Davis, Petitioner","docketEntryId":"c071300b-2751-44df-b370-f41033ac2484","docketNumber":"25088-96","docketNumberWithSuffix":"25088-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-250 (Decision will be entered for petr in this case, Decision will be entered for resp in #4449-92 & Decision will be entered under Rule 155 in #5744-92)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":45}

{"entityName":"PublicDocumentSearchResult","caseCaption":"S. Robert Davis, Petitioner","docketEntryId":"ee7152b1-8731-4cbd-9cde-faeec4d52b63","docketNumber":"5744-92","docketNumberWithSuffix":"5744-92","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-250 (Decision will be entered under Rule 155 in this case, Decision will be entered for resp. in #4449-92 & Decision will be entered for petr. in #25088-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":45}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marty M. & Marilee D. Morin, Petitioner","docketEntryId":"0ea6b4f6-f1a7-4750-b820-fbbb386da6b4","docketNumber":"5883-98","docketNumberWithSuffix":"5883-98","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-240 (An appropriate order will be issued, & Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-22T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael H. & Patricia E. Johnson, Petitioner","docketEntryId":"69a23cf1-6590-4a7f-971d-e12cfb56fdc9","docketNumber":"23702-96","docketNumberWithSuffix":"23702-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-237 (SUPPLEMENTAL) (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-22T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth G. & Kim M. Bohnet, Petitioner","docketEntryId":"796e22db-916d-443b-a9a6-00a311075f4f","docketNumber":"24733-97","docketNumberWithSuffix":"24733-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-238 (An appropriate order will be issued & Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-22T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Timie A. Morin, Petitioner","docketEntryId":"903e7dec-9fee-42b3-bc18-a93602a58fff","docketNumber":"6477-98","docketNumberWithSuffix":"6477-98","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-239 (An appropriate order & decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-22T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Betty June & Pieter Dykstra, Petitioner","docketEntryId":"4ae0081c-9bf7-4b52-8f3f-554c7e31110f","docketNumber":"19438-97","docketNumberWithSuffix":"19438-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-219 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-02T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of James G. Frazier, Deceased; James G. Frazier, Jr., Executor, Petitioners","docketEntryId":"1f7919b7-b88d-47a5-89b1-1af028e1d418","docketNumber":"18886-97","docketNumberWithSuffix":"18886-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-201. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-18T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Win H. Emert, Petitioner","docketEntryId":"f48993f8-89ed-481a-a3ea-3c111f0cfe65","docketNumber":"9817-96","docketNumberWithSuffix":"9817-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-175 (SUPPLEMENTAL) (An appropriate order will issued)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-24T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven H. Toushin, Petitioner","docketEntryId":"08d3de4f-708f-44a6-b9b7-01ff87980bd0","docketNumber":"21724-92","docketNumberWithSuffix":"21724-92","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-171 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-20T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael H. & Patricia E. Johnson, Petitioner","docketEntryId":"4a4ced0b-3132-474c-b63c-de9fd9f1a027","docketNumber":"23702-96","docketNumberWithSuffix":"23702-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-127. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-16T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William E. Flanagin & Barbara J. Flanagin, Petitioners","docketEntryId":"7fbbac98-0122-450a-877e-adf263161a59","docketNumber":"12585-97","docketNumberWithSuffix":"12585-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-116. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Rosie Burnside, Petitioner","docketEntryId":"9a79dc8a-4392-4b89-8f4c-39d782bf8e83","docketNumber":"8305-98","docketNumberWithSuffix":"8305-98","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-85 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-23T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of William J. Desmond, Deceased; Donn Kemble, Executor, Petitioners","docketEntryId":"d0896c6a-3971-40c0-9e8a-451f754aa0fa","docketNumber":"26237-96","docketNumberWithSuffix":"26237-96","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-76 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-10T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William C. & Gene E. Witzel, Petitioner","docketEntryId":"a13d2607-e46f-422b-b1d7-00aaa29dca03","docketNumber":"6592-97","docketNumberWithSuffix":"6592-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-64 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-04T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Corbin West Limited Partnership; CDC Equity Corporation, Tax Matters Partner, Petitioners","docketEntryId":"3d5e2266-ed61-4eca-b130-4a48812370a4","docketNumber":"2203-97","docketNumberWithSuffix":"2203-97","documentTitle":"MEMORANDUM OPINION, Judge Vasquez T.C. Memo. 1999-7 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-15T05:00:00.000Z","isStricken":false,"judge":"Juan F. Vasquez","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter A. & Mary Sue Barniskis, Petitioner","docketEntryId":"d37122bb-0303-446e-9ba5-64056af93ed5","docketNumber":"18029-97","docketNumberWithSuffix":"18029-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-258 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-04T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tae M. & Young J. Kim, Petitioner","docketEntryId":"ff811cff-1b53-48a6-9054-e90979f0058d","docketNumber":"15447-97","docketNumberWithSuffix":"15447-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-261 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-04T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven D. & Judith A. Rapp, Petitioner","docketEntryId":"129d0c60-a84c-4cb3-9d1e-a4ad1e1f4f45","docketNumber":"18039-97","docketNumberWithSuffix":"18039-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-240 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-28T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Vashon C. & Beverly C. Jackson, Petitioner","docketEntryId":"0b9055ad-b873-487f-afe2-823dec025481","docketNumber":"20815-97","docketNumberWithSuffix":"20815-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-226 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-09T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sally-Ann Nash, Petitioner","docketEntryId":"06825c9e-2b98-456a-b5c3-700522ed8d64","docketNumber":"19286-97","docketNumberWithSuffix":"19286-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-217 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-02T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Samuel K. Rasco, Petitioner","docketEntryId":"9d452197-b830-4ee0-a82c-5d97ea71c241","docketNumber":"8935-98","docketNumberWithSuffix":"8935-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-169. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-18T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert L. Hawes, Petitioner","docketEntryId":"82dcf306-151e-4fc3-85c4-7268f5fd921b","docketNumber":"10611-98","docketNumberWithSuffix":"10611-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-152 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-05T04:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William Clovis Williams, Petitioner","docketEntryId":"be513364-a9d2-428a-9295-e03a00c77864","docketNumber":"17320-97","docketNumberWithSuffix":"17320-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-105. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-01T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Paul Massa, Petitioner","docketEntryId":"1f3c2dd3-4199-40fc-b32e-2ae25dbd1dca","docketNumber":"12472-97","docketNumberWithSuffix":"12472-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-63 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-04T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Katherine Jean Harkless, Petitioner","docketEntryId":"198632e2-7f4f-42c8-ac70-0371edcfaa8e","docketNumber":"21570-97","docketNumberWithSuffix":"21570-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-58 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-01T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":3}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Darl N. & Bonnie S. Miller, Petitioner","docketEntryId":"12ef43d2-41bc-4e37-8f2b-ebbf81462593","docketNumber":"4420-97","docketNumberWithSuffix":"4420-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-55. (An appropriate Order & Decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-26T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dan & Elaine M. Pistoresi, Petitioner","docketEntryId":"b0acb56d-d5b2-4676-9340-cbc5aea4f938","docketNumber":"24774-96","docketNumberWithSuffix":"24774-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-39. (Decision will be entered under Rule 155.) (R-Re-M 2/18/99 to add. on env.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-08T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joseph W. Evans, Jr. & Mildred S. Evans, Petitioners","docketEntryId":"6fbbbe1d-e176-4296-bf24-71172c907e9f","docketNumber":"1673-95","docketNumberWithSuffix":"1673-95","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-33. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-02T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dana L. McNaught, Petitioner","docketEntryId":"6b49e492-d261-4bc6-8adf-9833170a0e22","docketNumber":"24434-97","docketNumberWithSuffix":"24434-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-25 (Decision will be entered for petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-29T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Garry F. & Phyllis C. Bettencourt, Petitioner","docketEntryId":"28329881-4990-4398-8b5b-c8189aacef24","docketNumber":"17884-96","docketNumberWithSuffix":"17884-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-8 (An appropriate ord. & dec. will be entered)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-19T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Garry F. & Phyllis C. Bettencourt, Petitioner","docketEntryId":"fa08184e-53cd-4a72-aae7-f2c5703b91fa","docketNumber":"7950-96","docketNumberWithSuffix":"7950-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Dinan T.C. Memo. 1999-8. (An appropriate ord. & dec. will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-19T05:00:00.000Z","isStricken":false,"judge":"Dinan","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Timothy Klusken, Petitioner","docketEntryId":"74841ec8-b93a-42bd-b2fc-9a8596647185","docketNumber":"13482-98","docketNumberWithSuffix":"13482-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-13T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Vincent J. & Susan L. Maranto, Petitioner","docketEntryId":"31614076-9e52-4450-a6ff-4b2ffb340fc9","docketNumber":"16364-98","docketNumberWithSuffix":"16364-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (An order will be entered granting resp. mot. to dismiss & denying petr. mot. to dismiss.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-09T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Charles A. & Carol M. Willits, Petitioner","docketEntryId":"8b54632e-b14a-42ea-86ef-9259469e5649","docketNumber":"15559-97","docketNumberWithSuffix":"15559-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-13T04:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sony & Gwendolyn A. Jean Baptiste, Petitioner","docketEntryId":"fc94c125-d09c-4802-8ef6-3b121a3f9f7d","docketNumber":"1017-97","docketNumberWithSuffix":"1017-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-29T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lawrence W. Wirenius, Petitioner","docketEntryId":"538d4f16-504c-4e4d-8f2c-55ea5b76797f","docketNumber":"15414-97","docketNumberWithSuffix":"15414-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-10T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard L. & Marjorie A. Pitts, Petitioner","docketEntryId":"cf62a743-f3b5-43ac-a462-1dc9b3857e9a","docketNumber":"3937-97","docketNumberWithSuffix":"3937-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-10T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ferydoun Ahadpour, a.k.a. F. Ahadpour and Doris Ahadpour, Petitioners","docketEntryId":"d89fe517-30fe-48b6-9baf-f2d518d45d62","docketNumber":"4843-96","docketNumberWithSuffix":"4843-96","documentTitle":"MEMORANDUM OPINION, S.T. Judge Nameroff (An appropriate ord. will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-21T05:00:00.000Z","isStricken":false,"judge":"Nameroff","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Marie A. Gonzales, Petitioner","docketEntryId":"852069d8-1afd-4dba-8100-f8170d3b6a66","docketNumber":"13602-97","docketNumberWithSuffix":"13602-97","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-332. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-01T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Talley Industries, Inc. and Consolidated Subsidiaries, Petitioner","docketEntryId":"10eab479-e81f-447c-9d1b-a4a3e32beb56","docketNumber":"27826-92","docketNumberWithSuffix":"27826-92","documentTitle":"MEMORANDUM OPINION, Judge Fay (T.C. Memo. 1999-200) (Adopting the Opinion of S.T. Judge Panuthos) (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-18T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jerry Myers Johnson, Petitioner","docketEntryId":"f85eb6cb-2c3d-47c3-b4cd-35e6ac35ee49","docketNumber":"14639-97","docketNumberWithSuffix":"14639-97","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-162. (Dec. will be entered under Rule 155.)(R-Re-M 6-21-99) (Re-M 6-23-99 to Shepherdstown,WV address)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-13T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ralph Louis Vitale, Jr., Petitioner","docketEntryId":"287e1a01-0e49-4b80-a234-9f3d6430dc0f","docketNumber":"346-97","docketNumberWithSuffix":"346-97","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-131. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-21T04:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":31}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lincoln Industries, Inc. and Subsidiaries, Petitioner","docketEntryId":"24328afc-9979-4578-a216-c3cb4b255cb0","docketNumber":"15978-94","docketNumberWithSuffix":"15978-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-45 (Dec. will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-12T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":56}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lincoln Industries, Inc. and Subsidiaries, Petitioner","docketEntryId":"682dd238-633d-4616-b5e0-3cf3caa61a61","docketNumber":"1090-94","docketNumberWithSuffix":"1090-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-45 (Dec. will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-12T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":56}

{"entityName":"PublicDocumentSearchResult","caseCaption":"CGF Industries, Inc. and Subsidiaries, Petitioner","docketEntryId":"8bae6aca-d471-4588-9027-f194b339492e","docketNumber":"25343-93","docketNumberWithSuffix":"25343-93","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-45 (Dec. will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-12T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":56}

{"entityName":"PublicDocumentSearchResult","caseCaption":"CGF Industries, Inc. and Subsidiaries, Petitioner","docketEntryId":"db2022c3-0210-4ce6-9247-2d2654ee2bcb","docketNumber":"2452-94","docketNumberWithSuffix":"2452-94","documentTitle":"MEMORANDUM OPINION, Judge Fay T.C. Memo. 1999-45 (Dec. will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-12T05:00:00.000Z","isStricken":false,"judge":"Fay","numberOfPages":56}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward R. Stolz, II, Petitioner","docketEntryId":"00195dbd-96c3-46ca-ac84-fcd492872c16","docketNumber":"17246-97","docketNumberWithSuffix":"17246-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-404. (Decision will be entered under Rule 155.) (R-Re-M 2/11/00)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-14T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda D. Fason, Petitioner","docketEntryId":"b8dd2207-1ffb-4646-a02a-211a6d871257","docketNumber":"12308-98","docketNumberWithSuffix":"12308-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-405. (Decision will be entered for Resp.) (R-Re-M 1/24/00)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-14T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ralph E. Wesinger, Jr. & Catherine R. Wesinger, Petitioners","docketEntryId":"57a7ab7c-62f7-4691-aa3f-8138aa9ac5d0","docketNumber":"17610-97","docketNumberWithSuffix":"17610-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-372 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-08T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ralph E. Wesinger, Jr. & Catherine R. Wesinger, Petitioners","docketEntryId":"a7b735e7-e379-4c5f-81cd-fd6cbefc82dc","docketNumber":"12694-98","docketNumberWithSuffix":"12694-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-372 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-08T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Otrabanda Investerings Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners","docketEntryId":"0491ef86-a42a-4714-9b3e-807d8e541f59","docketNumber":"1471-97","docketNumberWithSuffix":"1471-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-359. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-27T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":133}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Saba Partnership; Brunswick Corporation, Tax Matters Partner, Petitioners","docketEntryId":"dda9bc87-c24c-4764-b843-ba2c8040dcdf","docketNumber":"1470-97","docketNumberWithSuffix":"1470-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-359. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-27T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":133}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lee F. & Diane K. Parker, Petitioner","docketEntryId":"45040c2d-01de-4e18-84e2-b6c985066767","docketNumber":"9590-98","docketNumberWithSuffix":"9590-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-347. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-20T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard Andrews & L. Scott-Andrews, Petitioners","docketEntryId":"bffd5273-f4df-4252-9720-5f2f9d147ff7","docketNumber":"12628-98","docketNumberWithSuffix":"12628-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-281. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-24T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gail Carlette Dixon, Petitioner","docketEntryId":"70d4f0e5-af19-4ecd-b739-f15228c90871","docketNumber":"8767-98","docketNumberWithSuffix":"8767-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-246 (Decision will be entered for resp.) (R-Re-M 9-9-99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-28T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Franklin D. & Sandra M. Terrell, Petitioner","docketEntryId":"c4f03237-fd13-4e93-a1f9-218c3daf7efa","docketNumber":"9473-97","docketNumberWithSuffix":"9473-97","documentTitle":"MEMORANDUM OPINION, Judge Nims Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-28T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Stella Adler Wilson, Deceased; Eleanor Sheldon, Executrix, Petitioners","docketEntryId":"fa35ed8c-d793-4ee5-86e3-2fb46d8db34f","docketNumber":"47120-86","docketNumberWithSuffix":"47120-86","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-221 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-06T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Bhupindar S. & Rajinder K. Dhillon, Petitioner","docketEntryId":"0fe21b5d-47a6-462e-b13d-c02bedb41612","docketNumber":"16971-98","docketNumberWithSuffix":"16971-98","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-214 (An appropriate order of dismissal will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-01T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"George Coloney, Petitioner","docketEntryId":"16b2042e-8d7a-44aa-ae12-056d60ce87cf","docketNumber":"23087-97","docketNumberWithSuffix":"23087-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-194. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-16T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ella Freidus, Petitioner","docketEntryId":"df1fc7ea-11b1-4568-8902-4c5c2508f6c9","docketNumber":"24197-97","docketNumberWithSuffix":"24197-97","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-195. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-16T04:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Education Athletic Association, Inc., Petitioner","docketEntryId":"452a67ce-de48-402c-8f91-51dbf7bcf125","docketNumber":"6396-98","docketNumberWithSuffix":"6396-98X","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-75 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-10T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David L. Wiksell & Margaret Ann Carpender, Petitioners","docketEntryId":"eb952eb7-ed3b-4900-bb8e-b31fd54e6dde","docketNumber":"11752-91","docketNumberWithSuffix":"11752-91","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-32. (An appropriate order will be issued denying the mot. for reconsideration.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-02T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Anthony J. Ferrentino, Petitioner","docketEntryId":"1a3548c1-ffee-4ca7-85b4-af271043c7e6","docketNumber":"24482-96","docketNumberWithSuffix":"24482-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-16 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":39}

{"entityName":"PublicDocumentSearchResult","caseCaption":"AJF Transportation Consultants, Inc., Petitioner","docketEntryId":"4b1e1e02-2f65-410c-bdab-0af3612e04b7","docketNumber":"24190-96","docketNumberWithSuffix":"24190-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-16 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":33}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"Anthony J. Ferrentino & Carol L. Ferrentino, Petitioners","docketEntryId":"a586b48f-532c-4226-be75-04c05ae03084","docketNumber":"24483-96","docketNumberWithSuffix":"24483-96","documentTitle":"MEMORANDUM OPINION, Judge Nims T.C. Memo. 1999-16 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Nims","numberOfPages":39}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edwin A. Helwig, Petitioner","docketEntryId":"f1799f4d-2100-4be9-a238-24360602796e","docketNumber":"1069-98","docketNumberWithSuffix":"1069-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-386 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-29T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John M. & Mary J. Harding, Petitioner","docketEntryId":"774ba780-2625-4d7b-90db-b9e9a45ee4d5","docketNumber":"3527-98","docketNumberWithSuffix":"3527-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-378 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-16T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gerald R. Weiss, Petitioner","docketEntryId":"93db95c7-4766-4883-9754-2b0a3c3c8924","docketNumber":"14555-98","docketNumberWithSuffix":"14555-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-364 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-02T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael L. Goers, Petitioner","docketEntryId":"6d4ef45d-67e3-418f-b9cf-181a80331e96","docketNumber":"14152-97","docketNumberWithSuffix":"14152-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-354. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-25T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Warren Jack & Barbara Jeanne Kidder, Petitioner","docketEntryId":"5ba854af-dbc8-4ace-b156-b3d553f568db","docketNumber":"24216-97","docketNumberWithSuffix":"24216-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-345. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-18T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Pelton & Gunther Professional Corporation, Petitioner","docketEntryId":"d113c4c0-2003-41e1-9890-cfcac6a86612","docketNumber":"23914-97","docketNumberWithSuffix":"23914-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-339. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-08T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"AIC Holding Company and Subsidiaries, f.k.a. Anartic Investment Company and Subsidiaries; Successor in Interest to Hyatt International Corporation and subsidiaries, Petitioners","docketEntryId":"7d57b9da-5247-4c7f-b450-681a9133be3a","docketNumber":"8532-95","docketNumberWithSuffix":"8532-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-334. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-05T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":113}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"AIC Holding Company and Subsidiaries, f.k.a. Anartic Investment Company and Subsidiaries; successor in interest to Hyatt International Corporation and Subsidiaries, Petitioners","docketEntryId":"c5f45166-e396-4592-a488-b9bd6f40ce12","docketNumber":"2423-95","docketNumberWithSuffix":"2423-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-334. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-05T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":113}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Delores E. Lasarzig, Deceased, Wells Fargo Bank, Trustee, Petitioners","docketEntryId":"fb63e34a-fd74-442c-97bb-8ee5230f7baf","docketNumber":"17956-97","docketNumberWithSuffix":"17956-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-307 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-16T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Ambrosina Blanche Lopes, Deceased; James W. Lopes, Trustee, Petitioners","docketEntryId":"dfe0e705-0a47-40d0-8867-0ec6bc7d9b78","docketNumber":"5012-98","docketNumberWithSuffix":"5012-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-225. (An appropriate order & decision will be entered)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-08T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Allen & Glenna A. Lyle, Petitioner","docketEntryId":"67e8dc11-e5d3-45fc-b339-64332a5879f8","docketNumber":"18428-97","docketNumberWithSuffix":"18428-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-184. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-07T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Joyce E. Hastings, Petitioner","docketEntryId":"b42cfbfc-d648-45a1-8cdd-ad0a7d7b5b78","docketNumber":"2032-97","docketNumberWithSuffix":"2032-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-167. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-18T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lucio Ambroselli, Petitioner","docketEntryId":"9daa6948-bb6a-42b6-bc54-d7827d42ee30","docketNumber":"8355-97","docketNumberWithSuffix":"8355-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-158 (An appropriate order & decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-11T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Charles B. Grant, Jr., Deceased; Charles B. Grant. III, Executor, Petitioners","docketEntryId":"8b4dca38-dcc8-447d-8c92-163ae340047d","docketNumber":"13427-98","docketNumberWithSuffix":"13427-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-115. (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Phillip Lee & Carolyn F. Allen, Petitioner","docketEntryId":"b3b4a9ff-6e43-405c-8038-8489f7a1ad1d","docketNumber":"243-97","docketNumberWithSuffix":"243-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-118. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jung Sik & Bok S. Lim, Petitioner","docketEntryId":"f0b67495-1579-496c-849b-19e4e7f92606","docketNumber":"17433-97","docketNumberWithSuffix":"17433-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-120. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Francis Ray Haskins, Petitioner","docketEntryId":"02d0b2e1-3466-4a63-8ce1-8d032fb9faf0","docketNumber":"20279-97","docketNumberWithSuffix":"20279-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-106. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-01T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harold Pottorf, Petitioner","docketEntryId":"1a081248-88e7-4b1c-b786-b77327164442","docketNumber":"19636-95","docketNumberWithSuffix":"19636-95","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-107. (An appropriate order & decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-01T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth I. Primozic, Petitioner","docketEntryId":"37cda056-41b7-46a5-9b9d-c0bb974dd8e8","docketNumber":"8042-98","docketNumberWithSuffix":"8042-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-95 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-25T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas J. & Edith M. Primozic, Petitioner","docketEntryId":"9e7cd1ea-40c7-4296-bdd6-a9c4a7d880bf","docketNumber":"4808-97","docketNumberWithSuffix":"4808-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-95 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-25T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward A. & Audrey Primozic, Petitioner","docketEntryId":"a8ad9bca-3f38-4c36-ab2a-b4030dc3f244","docketNumber":"26382-96","docketNumberWithSuffix":"26382-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-95 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-25T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kenneth E. & Lois M. Edwards, Petitioner","docketEntryId":"2409eb42-ad67-45ed-b970-c1378c614caf","docketNumber":"257-98","docketNumberWithSuffix":"257-98","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-52. (Decision will be entered for Resp.) (R-RE-M 3/18/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-25T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry J. & Angela L. Siggelkow, Petitioner","docketEntryId":"8a968ce5-c6ad-4cac-8dc9-ca5a1f9d4fff","docketNumber":"2550-97","docketNumberWithSuffix":"2550-97","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-44. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-10T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas A. & Maria M. Hagman, Petitioner","docketEntryId":"79be2643-be1d-4b38-99d1-955b413a7110","docketNumber":"2816-96","docketNumberWithSuffix":"2816-96","documentTitle":"MEMORANDUM OPINION, Judge Gerber T.C. Memo. 1999-42. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-08T05:00:00.000Z","isStricken":false,"judge":"Gerber","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David Anthony Avery, Petitioner","docketEntryId":"10735fcb-c30f-40ec-b379-36f07ff104bd","docketNumber":"9970-98","docketNumberWithSuffix":"9970-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-418. (An appropriate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-23T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dané Marie & Richard Dean Smiley, Petitioner","docketEntryId":"51d8715c-ceca-43fb-af6d-e40bc4a0fe25","docketNumber":"13712-98","docketNumberWithSuffix":"13712-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-390. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-01T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas E. Hogan, III & Sheila M. Hogan, Petitioners","docketEntryId":"2a838f71-34ef-44c1-9cd2-58a55d9ed189","docketNumber":"15929-97","docketNumberWithSuffix":"15929-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. 1999-365 (Decision will be entered for resp. w/respect to the deficiencies & addition to tax under section 6651(a)(1) & for petrs. w/respect to the penalties under section 6662(a).) (R-Re-M 11/16/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-03T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mary K. Moylan, Petitioner","docketEntryId":"b80e50b9-290d-4b2c-ad33-633b3e3cbbd6","docketNumber":"12613-97","docketNumberWithSuffix":"12613-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-338. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-08T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Donald John Vitale, Petitioner","docketEntryId":"96ef4ee8-c5aa-4e6d-926e-10e2d0e4aa67","docketNumber":"4655-97","docketNumberWithSuffix":"4655-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-272. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-12T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard M. Kriske, Petitioner","docketEntryId":"7b3b992d-0373-4bca-9dba-98f0359c0666","docketNumber":"15368-98","docketNumberWithSuffix":"15368-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-222 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-06T04:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael B. & Lauren D. Streiff, Petitioner","docketEntryId":"0f149bb1-3d8d-4ca1-bc0f-7e444e407856","docketNumber":"12017-97","docketNumberWithSuffix":"12017-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-84 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-23T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Curtis L. Anderson, Petitioner","docketEntryId":"70421ea8-1a39-4a0b-83f3-9f8f850539d7","docketNumber":"10632-97","docketNumberWithSuffix":"10632-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Powell T.C. Memo. 1999-53. (Decision will be entered for Resp. as to the deficiencies & for Petr. as to the penalties under Sec. 6662(a).)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-26T05:00:00.000Z","isStricken":false,"judge":"Powell","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Starvest U.S., Inc., Petitioner","docketEntryId":"0e88275e-2afa-4de2-a5d8-fc0cbb647ec3","docketNumber":"16948-97","docketNumberWithSuffix":"16948-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-314 (Orders will be issued denying resp. mots. to dismiss in 16948-97, 17705-98 & 1372-99; denying petr. mot to dismiss in 16948-97; and closing #1372-99 for duplication.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-23T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":20}

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{"entityName":"PublicDocumentSearchResult","caseCaption":"Starvest U.S., Inc., Petitioner","docketEntryId":"ef7cb769-7f62-422a-ad06-ade334b7923c","docketNumber":"17705-98","docketNumberWithSuffix":"17705-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-314 (Orders will be issued denying resp. mots. to dismiss in 16948-97, 17705-98 & 1372-99; denying petr. mot to dismiss in 16948-97; and closing #1372-99 for duplication.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-23T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Said Mahmoud Karara, Petitioner","docketEntryId":"84f2fb8f-6857-4c32-bdfd-e527032e0f14","docketNumber":"6548-98","docketNumberWithSuffix":"6548-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-253 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Said Mahmoud Karara, Petitioner","docketEntryId":"90f3230d-34f5-4242-bb57-c5ffdd2d7abb","docketNumber":"6547-98","docketNumberWithSuffix":"6547-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-253 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-29T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Arlene K. Jaffe, Petitioner","docketEntryId":"49313036-6d70-48f0-aaf8-202b624657fb","docketNumber":"2220-98","docketNumberWithSuffix":"2220-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-196. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-17T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Irv C. Jaffe, Petitioner","docketEntryId":"600814ce-f529-4387-942c-1b91afd5a38c","docketNumber":"24780-97","docketNumberWithSuffix":"24780-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-196. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-17T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda Klyce, Petitioner","docketEntryId":"7181375c-3525-4d76-a60e-fe3137f13327","docketNumber":"20651-93","docketNumberWithSuffix":"20651-93","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-198. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-17T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Linda M. Klyce, Petitioner","docketEntryId":"81635f14-7773-44cf-9e7f-dabcf0a3cb28","docketNumber":"12686-97","docketNumberWithSuffix":"12686-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-198. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-17T04:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Terry U. Neal, Petitioner","docketEntryId":"f659eca9-d59d-48ca-a902-c703be37d99b","docketNumber":"23065-97","docketNumberWithSuffix":"23065-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-97 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-29T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Daniel Francis Kelly, Jr., Petitioner","docketEntryId":"bc6fa99b-d798-4667-ab5f-75c4c878ac71","docketNumber":"750-97","docketNumberWithSuffix":"750-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Couvillion T.C. Memo. 1999-69 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-08T05:00:00.000Z","isStricken":false,"judge":"Couvillion","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael A. Ogden, Petitioner","docketEntryId":"0ac5b9b0-31f8-4dd7-9954-509fa145c987","docketNumber":"5084-98","docketNumberWithSuffix":"5084-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-397. (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-07T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael A. & Colleen Ogden, Petitioner","docketEntryId":"4d183867-c0a0-4c77-ac29-fad3fe79cbfe","docketNumber":"5085-98","docketNumberWithSuffix":"5085-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-397. (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-07T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tracy Lee Milian, Petitioner","docketEntryId":"f1083b7b-e39b-4ce0-825c-1bd8fd2e6eb6","docketNumber":"3535-98","docketNumberWithSuffix":"3535-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-366 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-04T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dale C. & Jacqueline L. Holt, Petitioner","docketEntryId":"76d0a5c8-0b15-4710-a5e4-c439a20c270a","docketNumber":"187-98","docketNumberWithSuffix":"187-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-348. (Decision will be entered for Resp. as to the deficiency & for Petr. as to the penalty.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-20T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael & Nancy B. McNamara, Petitioner","docketEntryId":"59d6334c-7359-433c-b72a-345e8cefd318","docketNumber":"7537-98","docketNumberWithSuffix":"7537-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-333. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-04T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John P. & Teresa Hennen, Petitioner","docketEntryId":"066e692f-d47a-43dd-88e3-8bdcb56dac0a","docketNumber":"7535-98","docketNumberWithSuffix":"7535-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-306 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-16T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Vincent E. & Judy Bot, Petitioner","docketEntryId":"a8a40f70-7334-4ea7-b8f0-6997f40ccded","docketNumber":"7970-98","docketNumberWithSuffix":"7970-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-256 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-03T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael F. & Jane H. Connor, Petitioner","docketEntryId":"1637933e-3b92-498b-abb0-d89bba2f075f","docketNumber":"3552-98","docketNumberWithSuffix":"3552-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-185. (Decision will be entered for Resp. as to the deficiencies & for Petr. as to the accuracy-related penalties.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-07T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul F. Dickie, Petitioner","docketEntryId":"8b4ba4b4-65d5-4494-8d64-6a355671fe95","docketNumber":"9614-98","docketNumberWithSuffix":"9614-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-138. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-26T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Paul F. & Sherry L. Dickie, Petitioner","docketEntryId":"9bfc8aeb-fe98-4144-9c13-c84d5a0cdace","docketNumber":"9615-98","docketNumberWithSuffix":"9615-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-138. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-26T04:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David J. & Patricia A. Fogderud, Petitioner","docketEntryId":"b064f9d7-3090-4d0e-a711-cf3ef07f5514","docketNumber":"5197-98","docketNumberWithSuffix":"5197-98","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-13 (An appropriate order of dismissal will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-25T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Carolyn B. Cooper, Petitioner","docketEntryId":"63d0194c-3bb7-4f42-a4a6-b042a12481ac","docketNumber":"13858-97","docketNumberWithSuffix":"13858-97","documentTitle":"MEMORANDUM OPINION, S.T. Judge Pajak T.C. Memo. 1999-6 (An appropiate order & decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-14T05:00:00.000Z","isStricken":false,"judge":"Pajak","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sharewell, Inc., Petitioner","docketEntryId":"4ab06e07-0421-478b-b7b9-e429c3ac3f36","docketNumber":"2909-95","docketNumberWithSuffix":"2909-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-413. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-21T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Helen J. Smith, Deceased; Frederic L. Foill, II, and Cassandra F. Vallery, Co-Executors, Petitioners","docketEntryId":"ffae69d3-9d23-4fdb-95ef-86035e2da06b","docketNumber":"25881-96","docketNumberWithSuffix":"25881-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-368. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-05T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":42}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Douglas Michael Riley, Petitioner","docketEntryId":"a2c47592-29a1-42b3-8386-73013481ae53","docketNumber":"3896-98","docketNumberWithSuffix":"3896-98","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-363 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-01T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Philip L. Firetag, Petitioner","docketEntryId":"6d25e0f1-650a-42b7-917a-c14affed102e","docketNumber":"4021-97","docketNumberWithSuffix":"4021-97","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-355. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-25T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Edward J. Kunze, Deceased; Carol Ann Hause, Executor, Petitioners","docketEntryId":"8565a8eb-3853-49ea-8708-0718afe1175a","docketNumber":"16583-98","docketNumberWithSuffix":"16583-98","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-344. (An order granting Resp. mot. to dismiss for lack of jurisdiction will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-18T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"J. David Golub, Petitioner","docketEntryId":"cd5c127c-ab4e-4188-9ffc-abd2e56fb8e3","docketNumber":"26507-95","docketNumberWithSuffix":"26507-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-288. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-30T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":36}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Andy Rataiczak, Petitioner","docketEntryId":"295726da-5446-4f63-a5f8-06ff91b507b4","docketNumber":"2335-97","docketNumberWithSuffix":"2335-97","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-285. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-27T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Barry S. & Yvonne C. Hillman, Petitioner","docketEntryId":"94670b13-a018-4d46-a101-55ea18e218df","docketNumber":"16506-97","docketNumberWithSuffix":"16506-97","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-255. (Dec. will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-02T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John R. MacLean, Petitioner","docketEntryId":"63a1f2a4-1955-46d6-8b1d-7f94415d699a","docketNumber":"1731-96","docketNumberWithSuffix":"1731-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-235 (Decision will be entered for resp. in this case) (Decision will be entered for resp. as to deficiencies & for petr. as to penalties in #1730-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-21T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Simco Automotive Pump Co., Inc., Petitioner","docketEntryId":"c450cb3e-c153-4b66-8866-7be39996db0d","docketNumber":"1730-96","docketNumberWithSuffix":"1730-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-235 (Decision will be entered for resp. as to deficiencies & for petr. as to penalties in this case) (Decision will be entered for resp. in #1731-96)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-21T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":27}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William N. Kellahan, Jr. & Alice H. Kellahan, Petitioners","docketEntryId":"ddf98e84-a974-48fe-8f74-7b800ac82b33","docketNumber":"22540-96","docketNumberWithSuffix":"22540-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-210 (An appropriate ord. will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-23T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":26}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leon S. Malachinski, Petitioner","docketEntryId":"b6ab2002-5c8a-4241-bdf6-8ebd59ea80fc","docketNumber":"13501-94","docketNumberWithSuffix":"13501-94","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-182. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-01T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"May T. Rakow, Petitioner","docketEntryId":"7ae5cbe2-7e6a-4daa-a563-1ece3f6856b9","docketNumber":"18975-96","docketNumberWithSuffix":"18975-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-177. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-27T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Lucille M. Horstmeier, Deceased; Mary E. Scott, Executor, Petitioners","docketEntryId":"aa25863b-c95b-4ce1-ace2-25fd73eb8a73","docketNumber":"19908-96","docketNumberWithSuffix":"19908-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-145 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-30T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jesse S. Frederick, Petitioner","docketEntryId":"ab9723af-ca7e-4a39-b044-e42be50442af","docketNumber":"6907-96","docketNumberWithSuffix":"6907-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-135. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-22T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Allen Burditt, II & Sarah Maunee S. Burditt, Petitioners","docketEntryId":"814aa28a-0a46-4158-a6eb-02d701590a53","docketNumber":"916-96","docketNumberWithSuffix":"916-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-117. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-06T04:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Warren R. Ketler, Petitioner","docketEntryId":"347f44ee-0f75-4ff4-b2c4-a1a501078b0f","docketNumber":"7662-96","docketNumberWithSuffix":"7662-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-68 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-05T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James J. Brookbank, Petitioner","docketEntryId":"83a7db30-729f-423a-916e-b4d83b051329","docketNumber":"22898-96","docketNumberWithSuffix":"22898-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-51. (An appropriate Order & Decision will be entered.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-25T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Helen Bolton Jameson, Deceased; Northern Trust Bank of Texas N.A., Independent Executor, Petitioners","docketEntryId":"97c67ede-1290-4242-a3c9-d4870df5bbc3","docketNumber":"2322-96","docketNumberWithSuffix":"2322-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-43. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-09T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":60}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William T. & Kathryn A. Kees, Petitioner","docketEntryId":"defccc24-24de-4220-8f24-550f9f289bcf","docketNumber":"8467-95","docketNumberWithSuffix":"8467-95","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-41. (An appropriate order will be issued & decision will be entered for Resp. with respect to the deficiency & for Petr. with respect to the accuracy-related penalty.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-08T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dennis W. Stark, Petitioner","docketEntryId":"3c61b027-3ae3-47ba-bdaf-b28b552407e9","docketNumber":"8848-96","docketNumberWithSuffix":"8848-96","documentTitle":"MEMORANDUM OPINION, Judge Gale T.C. Memo. 1999-1 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-04T05:00:00.000Z","isStricken":false,"judge":"Joseph H. Gale","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jerry L. Crabtree, Petitioner","docketEntryId":"8bb5b6a3-79f7-43bc-8512-48b23db0282b","docketNumber":"2917-97","docketNumberWithSuffix":"2917-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-423. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Crabtree Investments, Inc., Petitioner","docketEntryId":"ad691dea-8337-418a-b986-bf4756119a2c","docketNumber":"4026-97","docketNumberWithSuffix":"4026-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-423. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Crabtree Investments, Inc., Petitioner","docketEntryId":"b3814653-bbf8-40e5-9751-181cfe92df39","docketNumber":"3933-97","docketNumberWithSuffix":"3933-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-423. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eddie L. Crabtree, Petitioner","docketEntryId":"d1a89d56-4126-4bf6-b868-fdf4454fc915","docketNumber":"2918-97","docketNumberWithSuffix":"2918-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-423. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Farmland Industries, Inc., Petitioner","docketEntryId":"cd5180b0-2ac4-4f4a-9a25-dd5b01b3e1eb","docketNumber":"11881-93","docketNumberWithSuffix":"11881-93","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-388 (Decision will be entered under Rule 155 & an order will be issued denying resp. mot. for summ. judg.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-29T05:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":104}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark D. & Kay D. Pridgen, Petitioner","docketEntryId":"49bdd9bf-2249-4132-ba6f-b8cafcc37cdf","docketNumber":"2048-97","docketNumberWithSuffix":"2048-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-188. (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-09T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Dewey & Francine P. Gaskins, Petitioner","docketEntryId":"8ab490b2-c647-4d57-807d-c68e8b6da5b2","docketNumber":"2075-97","docketNumberWithSuffix":"2075-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-188. (Decisions will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-09T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":41}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Vernon W. Hartman, Jr. & Virginia M. Hartman, Petitioners","docketEntryId":"f9781685-943d-4bd8-965c-a2e8ac9318cd","docketNumber":"23228-95","docketNumberWithSuffix":"23228-95","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-176 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-25T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lowell L. & Marilyn A. Robertson, Petitioner","docketEntryId":"45cacd4b-e533-445a-96d3-793bfcaec02b","docketNumber":"15586-88","docketNumberWithSuffix":"15586-88","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-130. (Supplemental) (An appropriate order will be issued & Decision will be entered in accordance with Resp's. Rule 155 computation)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-20T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":66}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Fred J. Pettid, Petitioner","docketEntryId":"1c0f76ab-9cd8-4354-a356-0d2527e4eea7","docketNumber":"3716-97","docketNumberWithSuffix":"3716-97","documentTitle":"MEMORANDUM OPINION, Judge Whalen T.C. Memo. 1999-126. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-16T04:00:00.000Z","isStricken":false,"judge":"Whalen","numberOfPages":31}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leroy & Mattrude P. Sharpe, Petitioner","docketEntryId":"0841f3d0-2c01-4792-ad11-846771c5d51d","docketNumber":"22013-97","docketNumberWithSuffix":"22013-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-408. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-15T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frank H. & Irma E. Bullock, Petitioner","docketEntryId":"8e36ad7f-fad3-46d2-9755-ba88948b20b2","docketNumber":"22012-97","docketNumberWithSuffix":"22012-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-408. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-15T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Esker L. Peacock, Petitioner","docketEntryId":"c1bb68a4-320f-46b8-bd6c-a09b36a0bf50","docketNumber":"22014-97","docketNumberWithSuffix":"22014-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-408. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-15T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Alfred L. & Renee E. Fields, Petitioner","docketEntryId":"fde06431-4095-47bf-ab04-060bd84b1a3b","docketNumber":"22011-97","docketNumberWithSuffix":"22011-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-408. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-15T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eleazar C. Flores, Jr., Petitioner","docketEntryId":"b126c088-6ac7-439e-8cbd-67a0c9fbc6ad","docketNumber":"10176-98","docketNumberWithSuffix":"10176-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-393. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-03T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David Allen, Transferee, Petitioner","docketEntryId":"61cab72d-d2da-4528-8b18-1fab66682375","docketNumber":"24985-97","docketNumberWithSuffix":"24985-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-385 (Decisions will be entered for resp. in 24984-97 & 24985-97) (An order & order of dismissal & decision will be entered denying petrs. mots. to dismiss for LOJ & granting resp. mots. dismiss for failure to properly prosecute in 24986-97 & 24987-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David Allen, Transferee, Petitioner","docketEntryId":"7b0424f1-8bc5-4e8f-8574-c2959059f0e9","docketNumber":"24984-97","docketNumberWithSuffix":"24984-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-385 (Decisions will be entered for resp. in 24984-97 & 24985-97) (An order & order of dismissal & decision will be entered denying petrs. mots. to dismiss for LOJ & granting resp. mots. dismiss for failure to properly prosecute in 24986-97 & 24987-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Sloan Allen, Deceased; David Allen, Alleged Executor, Petitioners","docketEntryId":"86617054-c392-4ec9-a7e7-538b92d7be02","docketNumber":"24987-97","docketNumberWithSuffix":"24987-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-385 (Decisions will be entered for resp. in 24984-97 & 24985-97) (An order & order of dismissal & decision will be entered denying petrs. mots. to dismiss for LOJ & granting resp. mots. dismiss for failure to properly prosecute in 24986-97 & 24987-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Sloan Allen, Deceased; David Allen, Alleged Executor, Petitioners","docketEntryId":"def59bca-614d-4b55-9db2-e9fd11c42311","docketNumber":"24986-97","docketNumberWithSuffix":"24986-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-385 (Decisions will be entered for resp. in 24984-97 & 24985-97) (An order & order of dismissal & decision will be entered denying petrs. mots. to dismiss for LOJ & granting resp. mots. dismiss for failure to properly prosecute in 24986-97 & 24987-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-24T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":35}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Michael F. Lambaiso & Jody D. Lambaiso, Petitioners","docketEntryId":"db436771-6441-408e-ae5c-0aa9ec84ae30","docketNumber":"11489-98","docketNumberWithSuffix":"11489-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-343. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-14T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":17}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John L. Sullivan, Petitioner","docketEntryId":"cbb19e86-827a-47d3-bf5a-342bc738546e","docketNumber":"7933-98","docketNumberWithSuffix":"7933-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-341. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-12T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Keith Lee Wilson, Petitioner","docketEntryId":"4dc4c7f2-096e-46e2-9a14-d6b665be64d4","docketNumber":"22103-96","docketNumberWithSuffix":"22103-96","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-327 (Decision will be entered that (1) for 1988 & 1993 there are no deficiencies, additions to tax, or overpayments, & (2) for 1992 there is a deficiency in tax in the amount of $1,931.03, but no additions to tax.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-29T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Chester F. & Faye L. Sidell, Petitioner","docketEntryId":"066abd6b-738e-4b04-a7ff-dd420731a10d","docketNumber":"10489-98","docketNumberWithSuffix":"10489-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-301 (Decision will be entered for Resp. for 1993 & 1994 re:deficiencies & for Petr. re:accuracy-related penalty under Sec. 662(a) as to 1994)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-09T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Lloyd L. Barber, Jr. & Janet M. Barber, Petitioners","docketEntryId":"07d24bf9-6990-4752-bea1-192a6917bea6","docketNumber":"7197-98","docketNumberWithSuffix":"7197-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-260 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-04T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Harold F. & Barbara J. Swiatek, Petitioner","docketEntryId":"9920ccb2-a931-4f97-8ff5-8474db90b8f7","docketNumber":"10978-97","docketNumberWithSuffix":"10978-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-257 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-04T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard & Margaret Sherman, Petitioner","docketEntryId":"166fa782-6ba0-4234-8587-9a874e3d7227","docketNumber":"11665-97","docketNumberWithSuffix":"11665-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-202. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-18T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":16}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Richard C. & Hattie M. Martin, Petitioner","docketEntryId":"0222e784-325d-48f1-b459-333d5a0fbd65","docketNumber":"18241-97","docketNumberWithSuffix":"18241-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-193. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-15T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William L. & Sylvia L. Martin, Petitioner","docketEntryId":"52de3fda-3f1f-4d4d-a0f7-64ed0a76441e","docketNumber":"18247-97","docketNumberWithSuffix":"18247-97","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-193. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-15T04:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Dorothy B. Foote, Deceased; John Brumder and Carol Collins, Personal Representatives, Petitioners","docketEntryId":"f7fcb382-45a6-492d-bf87-ff3f2143409d","docketNumber":"621-98","docketNumberWithSuffix":"621-98","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-37. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-05T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":28}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leon E. Richartz, Petitioner","docketEntryId":"1028ac25-7fed-4685-ab3c-b327132c1686","docketNumber":"41987-85","docketNumberWithSuffix":"41987-85","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":73}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leema Enterprises Incorporated, Petitioner","docketEntryId":"24dc48dc-1881-4bca-b4d5-2a6a734a3268","docketNumber":"4797-86","docketNumberWithSuffix":"4797-86","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":73}

{"entityName":"PublicDocumentSearchResult","caseCaption":"K. Richard Keeler, Petitioner","docketEntryId":"5240980b-0189-437b-b083-096e8091a8e4","docketNumber":"8648-93","docketNumberWithSuffix":"8648-93","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":74}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leema Enterprises Incorporated, Petitioner","docketEntryId":"6689d486-e3e5-47b3-bce3-c237074b6b2d","docketNumber":"39476-85","docketNumberWithSuffix":"39476-85","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":74}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Leon E. Richartz, Petitioner","docketEntryId":"88641176-08bc-4587-8d2f-4f9263c96dc6","docketNumber":"25313-86","docketNumberWithSuffix":"25313-86","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":73}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Maria Rivera, Petitioner","docketEntryId":"9c714d53-5a8c-4da9-92f4-c348e5031ce0","docketNumber":"22921-86","docketNumberWithSuffix":"22921-86","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":73}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Maria Rivera, Petitioner","docketEntryId":"ac100b32-6a16-42bf-82ab-666229775d17","docketNumber":"41343-85","docketNumberWithSuffix":"41343-85","documentTitle":"MEMORANDUM OPINION, Judge Jacobs T.C. Memo. 1999-18 (Adopting the opinion of S.T. Judge Panuthos) (An appropriate order will be issued in 41343-85, 41987-85, 22921-86 & 25313-86 & Decisions will be entered under Rule 155 in 39476-85, 4797-86 & 8648-93)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-01-28T05:00:00.000Z","isStricken":false,"judge":"Jacobs","numberOfPages":73}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Gregorio & Viviana Mankita, Petitioner","docketEntryId":"037cb683-4bb0-4729-8c8f-1fb83123cc7f","docketNumber":"14875-97","docketNumberWithSuffix":"14875-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-420. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-27T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Grace J. DiSanto, Deceased; Roxanne DiSanto Tinnell, Byrnadette M. DiSanto and Frank R. DiSanto, Co-Executors, Petitioners","docketEntryId":"37857f70-9536-48fa-ac53-321ce5e128f9","docketNumber":"21951-97","docketNumberWithSuffix":"21951-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-421. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-27T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Frank M. DiSanto, Deceased; Roxanne DiSanto Tinnell, Byrnadette DiSanto and Frank DiSanto, Co-Executors, Petitioners","docketEntryId":"3ecc5aff-501c-4766-8649-47e4d7d5f4bf","docketNumber":"10344-97","docketNumberWithSuffix":"10344-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-421. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-27T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":25}

{"entityName":"PublicDocumentSearchResult","caseCaption":"David & Barbara Kincaid, Petitioner","docketEntryId":"ec4b9b4d-ac99-4b27-bfe5-72422fd716cc","docketNumber":"21682-97","docketNumberWithSuffix":"21682-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-419. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-27T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"J. Randall & Jane B. Groves, Petitioner","docketEntryId":"9b401e90-d369-4a70-bd08-60b66c4ff9ee","docketNumber":"1958-98","docketNumberWithSuffix":"1958-98","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-415. (Decision will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-23T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":18}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Robert C. & Diana J. Watts, Petitioner","docketEntryId":"da2de8da-a0a1-43b7-b22c-05784877b33f","docketNumber":"9289-98","docketNumberWithSuffix":"9289-98","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-416. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-23T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Howard G. & Anna C. Grider, Petitioner","docketEntryId":"f3f8f6f9-011e-469c-90b3-dc4e7c93e454","docketNumber":"21303-97","docketNumberWithSuffix":"21303-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-417. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-23T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frank W. George, Petitioner","docketEntryId":"8fb16440-d441-4682-bcb3-26c44b2f6d4e","docketNumber":"20868-97","docketNumberWithSuffix":"20868-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-381 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-11-23T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John H. & Holly K. Miner, Petitioner","docketEntryId":"b25b5d6d-546b-4844-9a5c-7918bcec2685","docketNumber":"21663-96","docketNumberWithSuffix":"21663-96","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-358. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-26T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Margaret Hancock, Petitioner","docketEntryId":"42ad5cd3-63fb-482b-afb2-ce6ae7ac663e","docketNumber":"20107-97","docketNumberWithSuffix":"20107-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-336. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-07T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":21}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mark E. Schroeder, Petitioner","docketEntryId":"a2163158-37d5-463e-9a19-4971d7e90bf5","docketNumber":"1486-98","docketNumberWithSuffix":"1486-98","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-335. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-10-07T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Mary Ann Tobin, Petitioner","docketEntryId":"d8687eda-ab1d-42cd-87ef-1f09d7ebc6b0","docketNumber":"12577-96","docketNumberWithSuffix":"12577-96","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-328 (An appropriate order will be issued.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-30T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":22}

{"entityName":"PublicDocumentSearchResult","caseCaption":"James Anthony Johnson, Petitioner","docketEntryId":"14f4a412-391e-4547-acba-915c2b43ac1b","docketNumber":"1390-98","docketNumberWithSuffix":"1390-98","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-312 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-22T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Eberl's Claim Service, Inc., Petitioner","docketEntryId":"ee4d6626-fc38-493d-ab26-2c671c799344","docketNumber":"12385-97","docketNumberWithSuffix":"12385-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-211. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-25T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":34}

{"entityName":"PublicDocumentSearchResult","caseCaption":"J. Leslie James, Petitioner","docketEntryId":"20495a54-d2c5-43e2-af4e-c5b2c7c7003f","docketNumber":"13599-97","docketNumberWithSuffix":"13599-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-160 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-12T04:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter S. & Sally H. Newbern, Petitioner","docketEntryId":"6c66fb90-7706-4c0b-b241-912aa62a7ecb","docketNumber":"12619-90","docketNumberWithSuffix":"12619-90","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-112 (Appropriate order will be issued denying 2nd mot. to set aside stip. of settled issues).","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-02T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Walter S. & Sally H. Newbern, Petitioner","docketEntryId":"ebefcdd4-c6b5-445e-b652-f4b0d74c7ad0","docketNumber":"3792-87","docketNumberWithSuffix":"3792-87","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-112 (Appropriate order will be issued denying 2nd mot. to set aside stip. of settled issues).","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-04-02T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Louis A. Filios and Estate of Emma L. Filios, Deceased; Louis A. Filios, Executor, Petitioners","docketEntryId":"c06af553-7f18-4162-94fa-f6c31c662ffe","docketNumber":"15719-96","docketNumberWithSuffix":"15719-96","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-92 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-25T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":23}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Courtney & Brenda Lundquist, Petitioner","docketEntryId":"9f18b4b1-b1c8-4524-98fa-e6f0df69f74d","docketNumber":"20779-94","docketNumberWithSuffix":"20779-94","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-83 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-19T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":29}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Edward Clasby and C. T. Garrahan Insurance Agency, Inc., Petitioners","docketEntryId":"8f73a470-70c1-43d5-8b9d-e6bfa026fcc5","docketNumber":"1616-97","docketNumberWithSuffix":"1616-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-80 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-16T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William E. Levesque, Petitioner","docketEntryId":"d66fd2a1-52c8-46b0-a6ca-052a90bf5a25","docketNumber":"22348-95","docketNumberWithSuffix":"22348-95","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-57 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-03-01T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Michael A. Conviser, Deceased; Barbara L. Conviser, Personal Representative; and Barbara L. Conviser, Petitioners","docketEntryId":"aeb25ae7-b933-4c01-a17f-6e5e7f33736a","docketNumber":"17468-97","docketNumberWithSuffix":"17468-97","documentTitle":"MEMORANDUM OPINION, Judge Colvin T.C. Memo. 1999-47 (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-02-17T05:00:00.000Z","isStricken":false,"judge":"John O. Colvin","numberOfPages":5}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas F. & Therese Grojean, Petitioner","docketEntryId":"3fd8f748-c5e7-4201-9295-6d24fc1a55e9","docketNumber":"14374-98","docketNumberWithSuffix":"14374-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-425. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-29T05:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":19}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Steven P. & Maureen Cade, Petitioner","docketEntryId":"7d58bd7b-d659-4d7b-9513-29ecc82fc602","docketNumber":"22819-97","docketNumberWithSuffix":"22819-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-394. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-12-03T05:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":14}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Sandra Sather, Donor, Petitioner","docketEntryId":"204202ef-5e1a-4466-a8e4-bee49035e534","docketNumber":"22142-97","docketNumberWithSuffix":"22142-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Diane R. Sather, Donor, Petitioner","docketEntryId":"2f9c50ea-4082-43e9-b0f7-a5212b480c55","docketNumber":"22146-97","docketNumberWithSuffix":"22146-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John R. Sather Irrevocable Trust U/A 12/27/91, Transferee; Rodney J. Sather, Trustee, Petitioners","docketEntryId":"36084255-bb44-4b25-9e55-062bf71d502d","docketNumber":"471-98","docketNumberWithSuffix":"471-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Duane K. Sather, Donor, Petitioner","docketEntryId":"44d55c29-47ed-475b-91d5-2706c68b22ff","docketNumber":"22145-97","docketNumberWithSuffix":"22145-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Kathy J. Sather, Donor, Petitioner","docketEntryId":"7e7206ca-98f3-43f8-9e8b-8c3337ae52c3","docketNumber":"22144-97","docketNumberWithSuffix":"22144-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry L. Sather Irrevocable Trust U/A 12/27/91, Transferee; Rodney J. Sather, Trustee, Petitioners","docketEntryId":"84615f09-fd86-4175-981c-64c095448c33","docketNumber":"470-98","docketNumberWithSuffix":"470-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"John Sather, Donor, Petitioner","docketEntryId":"87940ce8-6870-4f52-9cf5-cf0d4a4e8f8f","docketNumber":"22143-97","docketNumberWithSuffix":"22143-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry L. Sather, Donor, Petitioner","docketEntryId":"e3d8fbb9-a6c2-4e63-9d66-258c81c8c0f5","docketNumber":"22141-97","docketNumberWithSuffix":"22141-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Duane K. Sather Irrevocable Trust U/A 12/27/91, Transferee; John R. Sather, Trustee, Petitioners","docketEntryId":"f4d9e8b0-1aad-4641-bf60-1d36867b0260","docketNumber":"469-98","docketNumberWithSuffix":"469-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-309 (Decisions will be entered for resp w/respect to the deficiencies & for petrs w/respect to the penalties in #22141-97 & 22143-97; Decisions will be entered for resp. in #22142-97, 22144-97, 469-98, 470-98, & 471-98; Decisions will be entered for petrs. in #22145-97 & 22146-97.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-09-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Estate of Florence H. DeVida Johnson, Deceased; Richard B. Perlman, Executor, Petitioners","docketEntryId":"acdac0c1-4c65-4276-a90a-3afb816f4a85","docketNumber":"20477-96","docketNumberWithSuffix":"20477-96","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-284. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-27T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Thomas J. & Janice M. Mitchell, Petitioner","docketEntryId":"eafb5301-a668-4183-bc25-a5136271d63d","docketNumber":"14056-98","docketNumberWithSuffix":"14056-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-283. (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-25T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":11}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Law Offices--Richard Ashare, P.C., Petitioner","docketEntryId":"a1cde783-ed0e-4922-af15-0cc6fe533aaf","docketNumber":"18439-97","docketNumberWithSuffix":"18439-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-282. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-24T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":24}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Ron L. & Gayle R. Stevenson, Petitioner","docketEntryId":"fd007631-ee6d-4572-a9d7-d1c8a7a74095","docketNumber":"4555-98","docketNumberWithSuffix":"4555-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-280. (An appropriate order will be issued & decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-23T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"William Allen Simpson, Petitioner","docketEntryId":"46858ee7-cd5e-40b4-acb9-fe13c5cc220d","docketNumber":"6165-98","docketNumberWithSuffix":"6165-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-274. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-13T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":4}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Jon L. & Esther J. Stolte, Petitioner","docketEntryId":"246c4bd8-8e2a-4390-9e58-ad63e0cf422a","docketNumber":"22988-97","docketNumberWithSuffix":"22988-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-271. (Decision will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-12T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":12}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Elliott & Ann Shane, Petitioner","docketEntryId":"3ea5cf8b-3a82-43b0-a5f9-d3bab19a3159","docketNumber":"4431-98","docketNumberWithSuffix":"4431-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-267. (Decisions will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-09T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Shane Michael Optical, Co. a California Corporation, Petitioner","docketEntryId":"986d49f0-aac7-41a2-be2f-b36e0d2981cb","docketNumber":"4426-98","docketNumberWithSuffix":"4426-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-267. (Decisions will be entered for Petr.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-08-09T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":6}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Unico Sales & Marketing, Inc., Petitioner","docketEntryId":"2d60d2d7-8f93-4c8a-b9a0-b390f0e37a14","docketNumber":"1484-98","docketNumberWithSuffix":"1484-98","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-242 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-23T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":7}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Oliver Family Foundation, Petitioner","docketEntryId":"0b4345cf-23ad-4635-87d8-b06a4a024064","docketNumber":"8346-96","docketNumberWithSuffix":"8346-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-234 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-19T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Stephen Martin Beddow, Petitioner","docketEntryId":"075113b2-d79c-44c9-96d2-9df8a0f3a43e","docketNumber":"22932-93","docketNumberWithSuffix":"22932-93","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-232 (An appropriate order will be issued & decision will be entered for resp.) (R-to-J 7-23-99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-13T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":10}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Hart Foundation, Petitioner","docketEntryId":"5e80c152-37e0-4385-81e9-4248c77aaec2","docketNumber":"23093-96","docketNumberWithSuffix":"23093-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-228 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-12T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":9}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Resource Management Foundation, Petitioner","docketEntryId":"8da81847-a206-4cc3-86dd-77c04e580aa1","docketNumber":"23090-96","docketNumberWithSuffix":"23090-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-224. (Decision will be entered for resp.) (R-RE-M 8/9/99)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-08T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":8}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Share Network Foundation, Petitioner","docketEntryId":"6b7fc4ea-5e49-45b0-9c23-45dd237633b8","docketNumber":"23091-96","docketNumberWithSuffix":"23091-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-216 (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-07-02T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Arbor Towers Associates, Ltd.; James B. Mintzer, Tax Matters Partner, Petitioners","docketEntryId":"50ba1220-fc85-4959-b994-e009dbd56cdd","docketNumber":"24594-97","docketNumberWithSuffix":"24594-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-213. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-30T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":15}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Henry F. K. Kersting, Petitioner","docketEntryId":"68d471bb-bda0-4a95-87e1-e0b3e09b639a","docketNumber":"7448-96","docketNumberWithSuffix":"7448-96","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-197. (An appropriate order will be issued & Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":20}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Frank & Virginia Muhich, Petitioner","docketEntryId":"638e54dc-3cf7-4390-8731-cc8707e05c7f","docketNumber":"21561-97","docketNumberWithSuffix":"21561-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-192. (An appropriate order will be issued denying Resp. mot. to impose a penalty under section 6673(a)(1) & Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-14T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Midwest Portraits Corporation, Petitioner","docketEntryId":"ca6a1817-ac84-47fd-9a42-5fc98f615131","docketNumber":"21562-97","docketNumberWithSuffix":"21562-97","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-192. (An appropriate order will be issued denying Resp. mot. to impose a penalty under section 6673(a)(1) & Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-06-14T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":30}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tamaki Foundation, Petitioner","docketEntryId":"0368f73d-d2d2-41ce-a5f5-86415f0c2b4d","docketNumber":"23089-96","docketNumberWithSuffix":"23089-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-166. (Decision will be entered for Resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-18T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Tate Family Foundation, Petitioner","docketEntryId":"7fba68da-5a49-4418-9d67-02d4eca04aa3","docketNumber":"23092-96","docketNumberWithSuffix":"23092-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-165 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1999-05-17T04:00:00.000Z","isStricken":false,"judge":"Laro","numberOfPages":13}

{"entityName":"PublicDocumentSearchResult","caseCaption":"Larry D. Bowen Family Found, Petitioner","docketEntryId":"b24ce8c3-ea8e-4174-af92-544b9c2726ec","docketNumber":"23088-96","docketNumberWithSuffix":"23088-96X","documentTitle":"MEMORANDUM OPINION, Judge Laro T.C. Memo. 1999-149 (Decision will be entered for resp.)","documentType":"Memorandum Opinion","eve

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