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US Tax Court Opinions 1996

Legal Research Home > US Tax Court > 1996 > US Tax Court Opinions 1996

Case NameReleased
Walton A. Sutherland1/2/1996
Darold D. Friesen and Rosella M. Friesen1/3/1996
The Coca-Cola Company, and Includible Subsidiaries1/4/1996
James E. Redlark and Cheryl L. Redlark1/11/1996
Brenda J. Gammon1/11/1996
Elizabeth B. Miller1/11/1996
Joseph C. Stepien1/11/1996
Maria E. Reed1/11/1996
Keith F. Marason1/16/1996
Estate of Bert B. Rapp, Deceased, Richard L. Rapp, Executor1/18/1996
Patricia S. Makalintal1/18/1996
Earnest and Laura Tillman1/18/1996
Southern Boiler Sales & Service, Inc.1/22/1996
Joseph M. Inman1/22/1996
Douglas Ritter1/22/1996
Thomas E. and Joan A. Bennett1/22/1996
Charles and Martha McHan1/22/1996
Gene E. & Marilyn Narramore1/22/1996
Gregory Summers and Justine Summers1/22/1996
Ralph Leon Hays, Jr.,1/22/1996
Abhimanyu Swain1/23/1996
Yousef Rouzmehr1/23/1996
Heritage Auto Center, Inc.1/23/1996
J.J. Zand1/23/1996
Estate of Cyril I. Magnin, Deceased, Donald Isaac Magnin, Executor1/24/1996
Alex Morgan Foster1/24/1996
Cooper River Office Building Associates, Management of Cooper River, Inc., Tax Matters Partner1/24/1996
Mark C. Nagy1/24/1996
Estate of Sylvia P. Goldman, Deceased, Marsha Goldberg and Linda Tanenbaum, Co-executrices1/25/1996
Wilburn C. Hall, Jr.1/25/1996
The Brinson Company-Midwest, Inc., et al1/25/1996
Rebecca A. Peck1/29/1996
Alondra Industries, Limited, d.b.a. Accent Insulation Company and Subsidiaries, et al.1/29/1996
Estate of Willie C. Lloyd, Deceased, Iva Nell Holman, Executrix1/29/1996
Robert Michael Garner1/30/1996
Orvil M. Weddel and Karen L. Weddel1/30/1996
Oregon State University Alumni Association, Inc.1/30/1996
Dakotah Hills Offices Limited Partnership, An Arizona Limited Partnership, William M. and Dianne B. Stephens, Tax Matters Partners, et al.1/30/1996
Tolbert S. Wilkinson and Suzanne T. Wilkinson2/1/1996
Anna Ruth French2/1/1996
James Stewart and Mary Ann Lanphere2/5/1996
Bevel M. and Patricia N. Hoffpauir2/5/1996
Jerry Silver2/6/1996
Craig E. and Debbie A. Brown2/6/1996
Danny K. Eldridge and Elma J. Eldridge2/8/1996
Eric A. and Jane C. Lanigan2/12/1996
Marvin W. and Kathryn A. McPike2/12/1996
Kent J. and Ruth W. Dawson2/12/1996
Emmett I. and Shirley Sindik2/12/1996
Thomas E. King2/13/1996
Eddie M. and Cynthia L. Chandler2/13/1996
Estate of Joseph R. Cloutier, Joseph A. Cloutier, Fiduciary2/13/1996
Jesse F. Webb2/13/1996
B. Theodore and Wendy Chapin2/14/1996
Maurice E. Hodgkins and Barbara J. Hodgkins2/14/1996
James H. Swanson and Josephine A. Swanson2/14/1996
Lindsey C. Nelson2/14/1996
David E. Jackson2/14/1996
Joseph P. and Marilyn Schneller2/15/1996
Bausch & Lomb Incorporated and Consolidated Subsidiaries2/15/1996
Earle E. Murphy2/15/1996
Diana Lynn Taub2/15/1996
James V. & Melinda S. Edmiston2/15/1996
Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix2/15/1996
Anthony Ranciato and Lucille Ranciato2/20/1996
Dudley Joseph and Myrna Dupuy Callahan2/20/1996
Charles A. Ballard2/20/1996
Gaylon L. Harrell2/20/1996
Geraldine H. Pearson2/20/1996
Alumni Association of the University of Oregon, Inc.2/20/1996
Nancy Silverman and Estate of Sheldon Silverman, Deceased, Nancy Silverman, Executrix2/20/1996
Bryan J. and Christine N. Baugh2/21/1996
Robert W. and Jennifer J. Fritz2/21/1996
John Edward and Linda Hall2/21/1996
Meserve Drilling Partners, Regional Resources, Inc., F.K.A. R&R Energy, Inc., Tax Matters Partner2/21/1996
Alice Berger, et al.2/22/1996
Douglas A. Vander Heide and Janet Vander Heide2/22/1996
Atlantic Mutual Insurance Company and Includible Subsidiaries2/22/1996
Tate & Lyle, Inc. and Subsidiaries2/26/1996
Martin H. Droz2/26/1996
Gregg H. Risner2/26/1996
Maschmeyer's Nursery Inc.2/26/1996
James P. Whitmer2/26/1996
Frederick M. Fox2/26/1996
Eugene C. Joseph, Sr.2/26/1996
Peter and Ursula Reimann, et al.2/27/1996
Robert G. Leslie and Marilyn B. Leslie2/28/1996
Henry F. Wesselman2/28/1996
Bill McDonald2/28/1996
Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative2/29/1996
Doris F. Rabenhorst and Alvin P. Rabenhorst, Sr.2/29/1996
Kingman K. Babcock and Lillian L. Babcock2/29/1996
Barnett Banks of Florida, Inc. and Subsidiaries2/29/1996
Mary Lee Sharer2/29/1996
John W. and Vincentia Schwartz2/29/1996
Mary Lee Sharer2/29/1996
Signet Banking Corporation2/29/1996
On Shore Quality Control Specialist, Inc.3/4/1996
Lloyd E. Dawson, Jr.3/4/1996
Arthur Takamoto and Louise Takamoto3/4/1996
Estate of James F. Hall, Jr., Deceased, Harriet Hall, Executrix, and Harriet Nixon Hall3/4/1996
S. Paul and Patricia J. Dubose3/5/1996
Joseph L. Barnhill, Jr. and Cynthia A. Barnhill3/5/1996
Raymond Albert Moorefield3/5/1996
Estate of Raymond E. Jones, Deceased, Dorothy J. Jones, Independent Executrix, and Dorothy J. Jones3/6/1996
Susan J. Bokhari O'Neil3/6/1996
James E. Brown3/6/1996
D. Sherman and Maxine M. Cox3/6/1996
Arlie G. Curry, Jr.3/6/1996
Herbert F. and Lois A. Hewett3/7/1996
Hospital Corporation of America and Subsidiaries3/7/1996
Robert Libutti3/7/1996
Richard D. Hudson and Betty L. Hudson3/7/1996
Estate of Ralph M. Nix, Sr., Deceased, Ralph M. Nix, Jr., Personal Representative3/7/1996
Michael W. and Charlotte S. Phillips3/7/1996
John Pryor Green3/7/1996
Dennis R. Schenk3/11/1996
Jane O. Kosman3/11/1996
Stephen V. Talmage3/11/1996
William W. Halle IV, and Janice C. Halle3/11/1996
Daniel R. Leavell and Eva Lovene Leavell3/11/1996
Adel Abdalla3/11/1996
Norma Neiman3/11/1996
Donald Walker, a.k.a. Theonaleth3/12/1996
MTS International, Inc.3/12/1996
Investment Engineers, LTD., Robert S. McGlamery, A Partner Other than the Tax Matters Partner3/12/1996
Robert P. and Christine M. Lolli3/12/1996
Charles Kadlec and Leslie C. Kadlec3/12/1996
Ronald H. Bradshaw and Monica I. Bradshaw3/12/1996
Horace E. McCann3/12/1996
Stephen D. Ruddel3/13/1996
Norman Alfonzo Williams3/13/1996
Pulsar Components International, Inc.3/14/1996
Richard L. Hutcheson and Deloris A. Hutcheson3/14/1996
Evelyn R. Ambrose3/14/1996
Martin Feldman and Lynne Z. Gold-Bikin3/18/1996
Theodore A. Andros and Joan B. Andros3/18/1996
Computervision International Corp.3/18/1996
William James Courville3/18/1996
Midwest Industrial Supply, Inc.3/18/1996
Estate of Leon Spear, Deceased, Jeanette Spear, Harvey Spear and Robert Spear, Administrators, and Jeanette Spear3/19/1996
Dean W. and Tammy R. May3/19/1996
Wy'East Color, Inc. An Oregon Corporation3/19/1996
Joanne Soon Kim3/20/1996
Patti Ann Ollestad3/20/1996
Olin E. Gibson and Zora M. Gibson3/20/1996
Joseph Francis Cunningham3/20/1996
Stewart E. Fason and Jana K. Fason3/20/1996
John Robert Maguire3/21/1996
Wayne Curtis McKee3/21/1996
Estate of Carlos A. Vega, Deceased, Trinidad O. Vega, Administratrix, and Trinidad O. Vega3/21/1996
Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon, Co-Executors3/25/1996
Lloyd Patterson3/25/1996
Wayne E. and Dorothy E. Wells3/25/1996
Estate of Joseph Cidulka, Deceased, James S. Bozik, Administrator3/25/1996
Raymond St. Laurent3/25/1996
Ronald Neil and Makbule Robinson3/26/1996
General Dynamics Corporation and Subsidiaries3/26/1996
National Industrial Investors, Inc.3/26/1996
Tower Loan of Mississippi, Inc.3/26/1996
Imelda M. Hansen3/27/1996
Gerald L. and Joy M. Zeidler3/27/1996
Estate of Ruth J. Casey, Deceased, First Interstate Bank of Nevada, Special Administrator3/27/1996
Charles J. Dugan3/27/1996
Ted Cowan3/28/1996
Hans H. and Cheryl E. Hammann3/28/1996
Amoco Corporation (Formerly Standard Oil Company (Indiana) and Affiliated Corporations3/28/1996
Jesus V. Cutillar and Nora Cutillar3/28/1996
Mark Massingill and Indra Massingill3/28/1996
Sheldon R. and Phyllis Milenbach, et al.3/28/1996
Derril O. Lamb, Jr. and Joyce Lamb4/1/1996
Steven Matthew Langley4/1/1996
Anne C. Somervill4/1/1996
Northwestern Indiana Telephone Company4/2/1996
Hyman S. and Gaile S. Zfass4/2/1996
Beatrice Appiah4/3/1996
Estate of Charles K. McClatchy, Deceased, William K. Coblentz and James McClatchy, Personal Representative4/3/1996
G. Dastgir and Mary A. Qureshi4/3/1996
Estate of Milada S. Neumann, Deceased, Eric W. Shaw, Ancillary Administrator, C.T.A.4/9/1996
Lumber City Corporation, f.k.a. Neiman-Reed Lumber and Supply Company, Inc.4/10/1996
Leon L. Sicard and Eleanor Sicard4/10/1996
Harm De Boer4/10/1996
Central Pennsylvania Savings Association and Subsidiaries n.k.a. Great Valley Savings Bank4/10/1996
Sheriel L. Sexcius4/10/1996
Stephen D. Pahl and Louise A. Pahl4/11/1996
Ohio Farm Bureau Federation, Inc.4/11/1996
Larick A. Hill and Fawni Little, A.K.A. Fawni Hill4/11/1996
Andrew Wesley Frank & Joy Mary Frank4/11/1996
Robert R. Skorniak and Mary Skorniak4/11/1996
Kin L. Velinsky4/15/1996
Keith Robert Bradbury4/15/1996
Estate of William F. Luton, Deceased, Nancy L. Jackson, Robert S. Herdman, and William F. Luton, Jr., Co-Executors4/15/1996
Ara Eresian and Evelyn Eresian4/16/1996
Donald L. Chiappetti and Mary K. Chiappetti4/16/1996
G.M. Trading Corporation4/17/1996
Peters, Gamm, West & Vincent, Inc., Richard L. West, Judith L. West, Marc A. Vincent, Deborah S. Vincent, Gary L. Gamm and Connie F. Gamm4/17/1996
Maro Kelven Arredondo4/17/1996
John D. and Karen Beatty4/17/1996
Arnold P. Mordkin and Cindy Mordkin4/17/1996
Highland Farms, Inc. and Subsidiary4/17/1996
Manjit S. and Ravinder K. Aulakh4/18/1996
Marcus Wayne and Judity Caroline Ramsey4/18/1996
Rusty K. London, f.k.a. Irving London4/22/1996
M. Bennett Marcus and Maria F. Marcus4/22/1996
Donald J. and Judith E. Peracchi4/22/1996
Eugene K. Friscone and Nicole Friscone4/22/1996
Carlton H. Perry4/22/1996
Charles T. and Joan B. Phillips4/23/1996
William Kale4/23/1996
Rosa Janus4/23/1996
Ruth R. Johnson-Straub4/23/1996
John T. Barrett, Jr. and Jane W. A. Barrett4/24/1996
Frank A. Walter and Joann R. Walter4/24/1996
Salvador Chavarria and Irene Chavarria4/25/1996
Gary L. Lonsinger and Nancy L. Lonsinger4/25/1996
Thomas A. Johnson4/29/1996
James Alan Price4/29/1996
George M. Osserman4/29/1996
Robert Joseph Looby and M. Patricia Looby4/30/1996
Transpac Drilling Venture 1982-21, Asher Fensterheim, Charles L. Pincus, Thomas D. Callahan, Donald W. Dvorak, and Thomas J. Williams, Partners Other Than The Tax Matters Partner, et al.4/30/1996
Roger G. and Lilianne J. G. Maki4/30/1996
Stephen H. Glassley and Judith Glassley, et al.4/30/1996
Trans City Life Insurance Company, an Arizona Corporation4/30/1996
Louis R. and Gregoria S. Gomez5/1/1996
Mark J. and Deborah A. Hanna5/1/1996
Harris Levin and Gayle Levin5/1/1996
Richard R. Reed5/1/1996
Carl J.D. Bauman and Margaret A. Bauman5/2/1996
Barbara Ann Tudyman5/2/1996
Michael Hillyer and Teresa Hillyer, et al.5/2/1996
Dan S. and Nancy J. Mitchell5/6/1996
M.S. Food Stores, Inc.5/6/1996
Janet Kline5/7/1996
Paul G. Gubbini5/7/1996
Michelle Bird Meyers5/7/1996
Intergraph Corporation and Subsidiaries5/8/1996
Barry I. Fredericks5/9/1996
City of Columbus, Ohio5/14/1996
Robert J. Dwyer and Catherine Dwyer5/15/1996
Carla J. Zimmerman5/15/1996
Richard L. and Marjorie A. Freese5/16/1996
James K. Roberts5/16/1996
Herman W. Beacham5/20/1996
Daniel Danforth Krueger5/20/1996
Anne S. and Charles G. Vick5/21/1996
Holden C. Gutermuth5/21/1996
AMW Investments, Inc.5/22/1996
Deja Vu, Inc.5/22/1996
Charles E. King5/22/1996
Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries5/22/1996
Barjona S. Meek and Roberta Meek5/22/1996
David A. Sturman and Celinda M. Sturman5/22/1996
Jeffrey I. and Roberta H. Stone5/22/1996
Eyefull Incorporated5/22/1996
Estate of Robert Wellford Lineweaver, Deceased, North Carolina Trust Company, Executor5/22/1996
Joon H. Chong and Youngcha Kim Chong5/22/1996
Richard L. and Betty L. Seltzer5/23/1996
Harvey I. Epstein and Arlene B. Epstein5/23/1996
Paul L. Tregre, Jr.5/23/1996
Ben Cox5/23/1996
Lota Womack5/23/1996
Fountain Valley Transit Mix, Inc.5/28/1996
Reza and Connie M. Rezazadeh5/28/1996
Alfred E. Gallade5/28/1996
Bob Jones University Museum and Gallery, Inc.5/29/1996
Edward B. Rood5/29/1996
The Board of Trade of the City of Chicago and Subsidiaries5/29/1996
Lee R. Stevens5/30/1996
John Christopher Singleton5/30/1996
Craig A. Bratcher5/30/1996
Austin B. Ewell, Jr.5/30/1996
University Medical Resident Services, P.C.5/30/1996
Estate of Hilda F. Corbett, Deceased, Michael A. Sweeney, Administrator6/3/1996
St. Joseph Lease Capital Corporation6/3/1996
Orville E. Christensen and Helen V. Christensen6/3/1996
John R. Louis6/4/1996
Stephen R. and Mary K. Herbel6/5/1996
Ronald J. Murphy6/5/1996
Richard H. Daley and Estate of Anne H. Daley, Deceased, Richard H. Daley, Executor6/5/1996
Patrick W. Healey and Nancy L. Marshall6/6/1996
Derwyn J. Booker6/6/1996
George W. Brooke and Karen Brooke6/7/1996
Lear Eye Clinic, Ltd., et al.6/10/1996
Richard J. Montgomery and Adele S. Montgomery6/11/1996
Allan R. Powell and Joan K. Powell6/11/1996
Harold E. Emmons and Anna Mae Emmons6/11/1996
Estate of Gordon H. Bartels, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors6/11/1996
G. Richard and Sara B. Childs6/11/1996
William C. and Elaine Gaskins6/11/1996
Leo and Pauline Goldman6/12/1996
Tommy L. and Patricia A. Hobson6/12/1996
Richard A. and Carol B. Little6/12/1996
Robert Schelble and Susan Schelble6/12/1996
Billie and Florence Lykins6/12/1996
Robert D. Sparrow6/12/1996
Robert C. Sodoma and Gwen A. Sodoma6/13/1996
Paul Frehe Enterprises, Inc.6/13/1996
Leslie R. Foster and Mattie J. Foster, et al.6/13/1996
P & X Markets, Inc.6/13/1996
Ed M. Fisher6/13/1996
Apollo Overseas International, Inc.6/17/1996
Dennis P. and Diana C. Raquet6/17/1996
Donald G. Russell6/17/1996
Max M. and Joan E. Greenberg6/19/1996
Parker Properties Joint Venture, PDW&A, Inc., A Partner Other Than The Tax Matters Partner6/19/1996
Timothy Demitri Brown6/19/1996
Homer N. Cummings6/19/1996
Hugh and Linda Janow6/20/1996
James C. Vallette and Arleen R. Vallette6/20/1996
Steven J. Romer6/20/1996
Estate of Robert E. Cartwright, Deceased, Dorothy G. Cartwright, Executrix6/20/1996
Joseph Nachman6/20/1996
Wally Findlay Galleries International, Inc. and Subsidiaries6/24/1996
The Church of the Living Tree6/24/1996
James M. McGaffin III and Deborah McGaffin6/24/1996
Galen J. Smith6/24/1996
Vincent and Clotilde Farrell, Jr.6/25/1996
Estate of John T. Sobota, Deceased, T.J. Sobota, Personal Representative6/25/1996
Norman Spector and Marcia Spector6/26/1996
John K. Jorman, Jr. and Audrey Jorman6/26/1996
Terry R. Hardtke and Nancy Hardtke6/26/1996
Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries6/26/1996
Cascade Partnership, James M. and Margaret C. Costello, Tax Matters Partner6/26/1996
Theodore W. Keller6/27/1996
Inverworld, Inc., et al.6/27/1996
Richard A. Stasewich7/2/1996
PMT, INC.7/2/1996
Zahirudeen Premji and Carol M. Premji7/3/1996
Estate of Gordon B. McLendon, Deceased, Gordon R. McLendon, Jr., Independent Executor7/8/1996
John Van Heemst7/8/1996
Mayer and Ninette Stiskin7/8/1996
Jeffrey Paul Schmidt7/9/1996
Harry T. Cavalaris7/9/1996
Arthur B. Crozier7/10/1996
Kathleen A. Brown7/10/1996
Gloria Ann House7/10/1996
Richard K. and Christine M. McGirl7/11/1996
Priscilla B. Badger7/11/1996
Robert W. Ackerman and Patricia A. Ackerman7/11/1996
Leonard Pipeline Contractors, Ltd.7/15/1996
Charles R. Bowden and Sue I. Bowden7/15/1996
Scott R. Philips7/15/1996
Sherri A. Mulne a.k.a. Sherri A. Shannon7/15/1996
Simpson Financial Services, Inc.7/15/1996
Joellen Miller Murata7/15/1996
Alfred C. Heston7/16/1996
B. Joe Rosa, Jr. An Accountancy Coproration7/16/1996
Lynnda Speer, Donor, et al.7/16/1996
R. Edwin Brown and Winsome S. Brown7/17/1996
Philip H. Friedman and Anna Friedman7/17/1996
Dennis J. Tang and Alice Shu-Ling Tang7/17/1996
Vivan D. Rodriguez7/18/1996
Kenneth E. Bixler7/23/1996
Gary L. Carnahan7/23/1996
Sheldon M. Sisson7/24/1996
Helen Sophie Schroeder7/24/1996
Parker-Hannifin Corporation7/24/1996
Patrick F. and Arlene Gwon Sheehy7/24/1996
Lawrence R. Roberson7/24/1996
Donald D. Bowers and Deborah Bowers7/24/1996
Patricia E. Ietto7/24/1996
Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix7/24/1996
Frank C. Verbeck, Jr.7/29/1996
Haralampos Katerelos and Irene Katerelos7/29/1996
City of Columbus , Ohio7/30/1996
Kenneth W. Diercks7/30/1996
Charles Vernon Roberts7/30/1996
Derwyn Joseph Booker7/30/1996
William and Joan Spears7/30/1996
Transpac Drilling Venture 1982-08, Albert D. & Luella L. Eshelman, A Partner Other Than The Tax Matters Partner7/30/1996
Estate of Ronald Busch, Deceased, Rochelle Busch, Executrix and Rochelle Busch, et al.7/30/1996
John and Louisa A. Hodel7/31/1996
Estate of Robert E. Sympson, Deceased, Elizabeth C. Sympson Personal Representative and Elizabeth C. Sympson7/31/1996
James M. Rankin and Shirley Rankin7/31/1996
James L. and Patricia A. Connell7/31/1996
Estate of Houshang Mehrafsar, Deceased, Bank of America, NT & SA, Special Administrator7/31/1996
Brent Allan Pulliam8/1/1996
Angela Schwimmer8/1/1996
Edward A. Wagner8/5/1996
John W. and Mary Anne Antoine, Albert G. and Louise A. Churik, John R. and Susan E. Ross8/6/1996
Roger W. and Kathleen Stoy8/6/1996
Estate of Louise Nevelson, Deceased, Mike Nevelson, Executor8/6/1996
Lucky Stores, Inc. and Subsidiaries8/6/1996
Thomas R. and Margaret Kennedy8/6/1996
Paul M. Kirin8/6/1996
Robert W. and Patricia A. Williams8/6/1996
James Luther Cochrane8/7/1996
O. D. McKee and Estate of Anna Ruth McKee, Deceased, R. Ellsworth McKee and Jack C. McKee, Co-Executors8/7/1996
Robert D. and Marie A. Suckley8/8/1996
Timothy W. and Suzanne M. Coffield8/8/1996
George Kukes and Margaret Kukes8/8/1996
Frederick E. Slater8/12/1996
Ferdinand Decaprio and Claire Decaprio8/12/1996
Deborah Joyce Windisch8/12/1996
Michael and Michelle Rough8/12/1996
E.W. Richardson8/12/1996
Walgreen Co. & Subsidiaries8/13/1996
Estate of Anne F. Greco, Deceased, Frederick D. Greco, Co-Administrator8/13/1996
W. Robert Curtis and Cheryl L. Riess-Curtis8/13/1996
Estate of Ross H. Freeman, Deceased, Dennis Hersey, Executor8/13/1996
Deborah A. Cole8/13/1996
James and Beverly Donehy8/14/1996
Peter Pettong and Chung-Yin Chiang8/15/1996
Sarah R. Elgart and Stephen K. Glassman8/15/1996
Gaylord W. Greenlee8/15/1996
Inez Meilak8/19/1996
Benjamin and Sallie Campfield8/19/1996
Magdy S. Ellabban8/19/1996
Charles R. Harp and April B. Harp8/19/1996
Wilson Baker, Jr.8/20/1996
Stanley P. Zurn8/20/1996
Robert C. Olson8/20/1996
Clarence A. Hunt, Jr.8/20/1996
Eliane Olson8/20/1996
Ivan A. Jasko and Judith L. Jasko8/20/1996
Paul A. Rendina and Janet Mae Rendina8/21/1996
Paul E. Hathaway and Brenda J. Hathaway8/21/1996
Kathleen A. Carr8/21/1996
Milward Corporation8/21/1996
Sherburne M. Edmondson, Jr. and Diane L. Edmondson8/22/1996
Charles H. Davison and Leslie B. Davison8/26/1996
Estate of James Barudin, Deceased, Muriel B. Clarke, Executrix8/26/1996
W.C. Benson and Linda R. Benson8/26/1996
Ruben G. Hinojos8/26/1996
Alex Malesa8/26/1996
Bill R. and Carolina N. Thomas8/27/1996
Ronald L. and Deborah L. Miller8/27/1996
Philippe and Nadine Grelsamer8/27/1996
Bruce and Lois Zenkel, et al.8/27/1996
Rosemarie Meyer8/27/1996
Wayne Caldwell Escrow Partnership, Roy Dimon, John and Mary Schuenemann, Joseph and Louise O'Neal, Charles and Lovetta Niven, Chalton and Cynthia Thomas, Partners Other Than the Tax Matters Partner8/27/1996
Leonard A. Gross8/28/1996
Lawrence L. and Kathleen J. Kelter9/3/1996
Thwaites Terrace House Owners Corp.9/3/1996
State Police Association of Massachusetts9/4/1996
Jack A. and Nancy R. Haigh9/9/1996
John A. Malone and Brenda K. Malone9/9/1996
Texasgulf Inc. and Subsidiaries, as Successor in Interest to Texasgulf Inc. and Subsidiaries9/9/1996
Robert J. Sugarman9/11/1996
Gary A. and Frances Bybee9/12/1996
Hospital Corporation of America and Subsidiaries9/12/1996
Anthony Martinez II9/12/1996
Frank's Casing Crew and Rental Tools, Inc.9/16/1996
Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix9/16/1996
Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner9/16/1996
Charles L. Wynn, Jr.9/16/1996
Lance Brown9/17/1996
Dean W. Schulze and Lynn M. Schulze9/17/1996
Loren F. Paullus and Donna Paullus9/17/1996
Hospital Corporation of America and Subsidiaries9/17/1996
Robert J. and Anne L. Wilson9/17/1996
Steven F. and Kathryn A. Dawson9/17/1996
National Industrial Investors, Inc.9/18/1996
Ahsan Mohiuddin9/18/1996
Joe M. and Patricia M. Brown9/18/1996
Estate of Vera M. McFarland, Deceased, Jo Meldrim, Personal Representative9/19/1996
Bernard L. Nadeau, Jr. and Nancy L. Nadeau9/19/1996
Estate of Helen G. Williamson9/19/1996
Charles L. Fields and Barbara S. Fields9/19/1996
Roger G. Cotner and Marlan W. Cotner9/23/1996
Oakcross Vineyards, LTD., Dennis D. Groth, Tax Matters Partner9/24/1996
James B. Miller, Jr.9/24/1996
Arun and Asmita Bhatia9/24/1996
Estate of Irene H. Govern, Deceased, Revocable Trust of Charles S. Govern, Sr., Transferee, June G. Hall, Trustee and Transferee, June G. Hall, Transferee of Transferee, Muriel McNulty, Transferee o9/24/1996
Guillermo Baez Espinosa9/24/1996
George and Myrsini Stotis9/24/1996
George W. and Margaret L. Gagnon9/24/1996
Joel L. and Delynn E. Boyce9/25/1996
Connie D. Ray and Roma Kay Ray9/25/1996
William C. and Katherine H. White9/25/1996
Barry B. Bealor and Nancy L. Bealor, et al.9/25/1996
Robert D. and Anne T. Lewis9/25/1996
Robert C. Austin9/25/1996
David Rothner and Nancy J. Rothner9/26/1996
James H. Upchurch9/26/1996
James H. Shelton, Deceased, and Eve Shelton9/26/1996
Norstam Veneers, Inc. A Kentucky Corporation9/26/1996
Jonathan B. Geftman9/30/1996
Kay A. Clawson9/30/1996
Ronald A. and Kellie Weigelt9/30/1996
Pasadena ENT Clinic, P.A.10/1/1996
Margaret Loughran Webb10/2/1996
SDI Netherlands B.V., f.k.a. SDI International B.V.10/2/1996
Theodore Souris, P.C., A Dissolved Corporation, and Theodore Souris, As Successor in Interest of Theodore Souris, P.C.10/2/1996
Group Administration Premium Services, Inc., et al.10/3/1996
Irvin Heard, Jr.10/7/1996
Robert D. Grossman, Jr.10/7/1996
Stuart A. and Harriet J. Gollin, et al.10/9/1996
Medieval Attractions N.V10/9/1996
Don Ballantyne and Susanne C. Ballantyne10/10/1996
Douglas James Crawford10/10/1996
Jung K. Yoon and Hee S. Yoon10/10/1996
D. P. and D. J. S.10/10/1996
Oceanic Leasing, Douglas F. Spaulding, Tax Matters Partner10/10/1996
Kirk A. and Ida R. Crandall10/15/1996
Alonzo Bradley and Emma J. Bradley10/15/1996
James H. Leste and Stacy Leste, et al.10/15/1996
Fred and Yvonne Michael10/16/1996
Diamond Claims & Investigation Services, Inc.10/16/1996
Joyce E. and Jerome G. Beery10/16/1996
Betty W. Thompson10/17/1996
Charles R. Roberts10/17/1996
Lee D. Froehlich10/19/1996
Janice L. Morris10/21/1996
Estate of Myrtle V. Dietz, Deceased, Edward A. Dietz, III, Executor10/21/1996
Agostinho Dias Reis10/21/1996
Sealy Corporation and Subsidiaries, f.k.a. The Ohio Mattress Company and Subsidiaries, et al.10/21/1996
Leon L. Sicard and Eleanor Sicard10/22/1996
Julian P. Kornfeld10/22/1996
Joseph B. Leonard and Dorothy A. Cole Leonard10/22/1996
Jo Ann Porter10/22/1996
Warren Richard Follum10/22/1996
Fort Howard Corporation and Subsudiaries10/22/1996
Gerald Jacoby and Arlene Jacoby10/23/1996
Miriam Lawrence10/23/1996
Estate of Antonino Campilongo, Deceased, Rafelino Maglio, Executrix10/23/1996
Arvid E. Jackson10/24/1996
Peter Paul Lagasse10/24/1996
Jacob and Yehiella Kalo10/28/1996
Willie Thomas10/28/1996
Laurel Ann Curtis10/28/1996
Electric Controls and Service Co., Inc.10/29/1996
Raymond R. Weigel10/29/1996
Estate of Catherine E. Dowell, Deceased, Patricia Low, Executrix10/30/1996
Pennel Phlander Irwin10/30/1996
Estate of Bonnie J. Liston Harden, Deceased, David J. Kotler, Executor10/30/1996
The Cleveland Trencher Company10/30/1996
Page G. Stuart11/4/1996
Washoe Ranches # 1, Ltd. Washoe Ranches #2, Ltd., Washoe Ranches #3, Ltd., Washoe Ranches #4, Ltd., Washoe Ranches #5, Ltd., Washoe Ranches #6, Ltd., Washoe Ranches #7, Ltd., Walter J. Hoyt III,11/4/1996
Nellwyn A. Buck11/4/1996
Joseph M. and Sybil G. Kawal11/4/1996
Fred Willie Thomas, Jr.11/4/1996
John Bresnahan11/5/1996
Estate of Bessie I. Mueller, Deceased, John S. Mueller, Personal Representative11/5/1996
Steven J. and Michele D. Scagliotta11/6/1996
Scott C. and Sherry L. Russon11/6/1996
Pen Coal Corporation, f.k.a. P&C "Bituminous Coal ", Inc.11/6/1996
Lee W. Yates and Wendy S. Yates11/6/1996
Kondamodi S. Rao and B. Satyaveni Rao11/6/1996
Affiliated Foods, Inc.11/7/1996
Les B. Martin and Millie A. Martin11/7/1996
Elaine S. Bennett11/7/1996
Poison Creek Ranches #1, Ltd., Poison Creek Ranches #2, Ltd., Poison Creek Ranches #3, Ltd., Poison Creek Ranches #4, Ltd., Walter J. Hoyt, III, Tax Matters Partner, et al.11/7/1996
Pabst Brewing Company11/12/1996
Samuel C. Stone and Susan C. Stone11/13/1996
Frederick G. Harrison, Sr. and Estate of Catherine Harrison, Deceased11/14/1996
Schmidt Baking Company, Inc.11/14/1996
Door Control Services, Inc., et al.11/14/1996
The Charles Schwab Corporation and Includable Subsidiaries11/14/1996
Robert Serenbetz and Karen J. Serenbetz11/18/1996
Angela M. Graham11/19/1996
Jack J. Kramer11/19/1996
James Leslie Clark Valarian11/19/1996
Lawrence J. Polidori11/19/1996
Shorthorn Genetic Engineering 1982-2, Ltd., Shorthorn Genetic Engineering 1982-4, Ltd., Shorthorn Genetic Engineering 1982-5, Ltd., Walter J. Hoyt III, Tax Matters Partner, et al.11/20/1996
Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative11/21/1996
Mark A. and Juanita D. Murdock11/25/1996
Jeffery Allen Robinson11/25/1996
Estate of Robert G. Kluener, Deceased, Donald E. Hathaway, Co-executor and Charlotte J. Kluener11/25/1996
Ronnie D. Wilson and Linda K. Lagadinos, f.k.a. Linda K. Wilson11/25/1996
Michael J. Heckler, a.k.a. Michael Vonheckler and Charlotte A. Miska11/26/1996
Ernest L. and Kathleen Newsome11/26/1996
Leon M. and Mary K. Jaroff11/27/1996
Jeffrey S. Kaiser and Gail F. Kaiser11/27/1996
Robert R. Gray, Jr. and Vickey L. Gray11/27/1996
John and Betty Richardson Stafford11/27/1996
Polly Paul McMahon11/27/1996
Khosrow Ghadiri and Turan Mirhady Ghadiri11/27/1996
Barry D. and Suzanne B. Whalley12/2/1996
Jean A. Stanko12/2/1996
Michael W. Rehtorik, et al.12/2/1996
Richard G. and Anne C. Greene12/2/1996
Edward and Ruth Kelly12/2/1996
George Kiourtsis12/4/1996
Jacqueline Sable, a.k.a. Jacqueline Sabal12/4/1996
Oliver E. Stubblefield12/5/1996
Beverly T. Rutt-Hahn12/5/1996
Allan J. and Brenda Becker12/9/1996
Riggs National Corporation & Subsidiaries (f.k.a. Riggs National Bank and Subsidiaries)12/10/1996
S. Clark Jenkins and Mary P. Jenkins12/12/1996
The North West Life Assurance Company of Canada12/12/1996
Anna Lee Locke12/16/1996
Ernesto H. Monroy12/16/1996
Francine Acquaviva12/17/1996
Creston Swaim12/17/1996
Jill R. Scott12/17/1996
Layne E. Preslar and Sue F. Preslar12/17/1996
Stanley and Jean Cohen12/18/1996
70 Acre Recognition Equipment Partnership, Booth Creek Investment, Inc., Tax Matters Partner12/18/1996
American Underwriters, Inc.12/18/1996
Joseph and Annie Chu12/18/1996
Marvin F. and Patricia A. Foster12/19/1996
Charles Teslovich12/19/1996
Carolyn Webb12/19/1996
Carl Goudas and Marilyn Goudas12/23/1996
Thomas Glen Presley12/23/1996
Alfred P. Duffy12/23/1996
Barry H. and Marilyn S. Scheiner12/23/1996
Don H. Wisden12/26/1996
Mark Friedman12/26/1996
Benjamin V. Gomez12/30/1996
Hospital Corporation of America and Subsidiaries12/30/1996
Mario R. Sanhudo12/30/1996
Summit Sheet Metal Co.12/30/1996
Gerald Reginald Paulson12/30/1996
Henry Peter Novick and Carolyn S. Novick12/30/1996

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Last modified: August 31, 2012