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US Tax Court Opinions 1997

Case NameReleased
Kenneth Siebert1/2/1997
Julie Pusateri1/2/1997
Albert L. Barcroft1/2/1997
Joel Baker1/2/1997
Estate of Emerson Winkler, Deceased, Thomas Winkler and Darrell S. Winkler, Co-Executors, et al.1/2/1997
The Kroger Company and Subsidiaries1/2/1997
Wal-Mart Stores, Inc. and Subsidiaries1/2/1997
Lawrence V. and Katharine T. Brookes1/2/1997
Gary Benton Logsdon and Karen Ruth Logsdon1/6/1997
Gary A. Simko1/6/1997
Estate of Charles Baxter Southern, Sr., Deceased, First American Trust Company, N.A., Co-Executor1/7/1997
Marshall I. Gordon1/7/1997
Robert K. Lahodny1/7/1997
Humes Houston Hart1/7/1997
The Escrow Connection, Inc., A.K.A. The Escrow Connection1/8/1997
Glenyce R. Peterson1/8/1997
Robert T. Lundy1/8/1997
Mark J. Vorwald1/8/1997
Leslie S. Hirahara1/8/1997
P. David Musgrave and Barbara J. Musgrave1/9/1997
Roy E. and Linda Day1/9/1997
Jerry L. Burton1/13/1997
Morton Zuckerman1/13/1997
Jeffrey L. Beecroft and Carol Larkin-Beecroft1/14/1997
Stephen and Jane Marrin1/14/1997
Daniel C. Noonan1/14/1997
E. Pauline Barnes1/15/1997
Stuart and Betsy Bobry, et al.1/15/1997
Richard T. Wallace1/15/1997
Stephen P. and Sharon L. Sherwood1/15/1997
Albert J. Henry1/16/1997
Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries1/16/1997
Henry Hardy1/16/1997
William M. Hezel1/21/1997
James D. Schlicher1/21/1997
Estate of William G. Street, Deceased, Anne Street Skipper, Executrix1/21/1997
Thomas L. and Laura L. Gordon1/21/1997
John H. Hudgens III1/21/1997
Mark J. Fuhrman & Mary A. Fuhrman1/21/1997
Barry S. Michelson1/22/1997
Feliciano and Debora Ribera1/22/1997
Oscar Haimowitz1/23/1997
Janice A. Plekan1/23/1997
Kenneth C. and Elaine Schmidt1/23/1997
Wayne D. Bumgarner1/27/1997
Peter S. Pau and Susanna H. Pau1/27/1997
Jerome V. Mancebo1/27/1997
Beaver Bolt, Inc.1/27/1997
Timothy C. Sadlier1/27/1997
Utilicorp United, Inc. & Subsidiaries, F.K.A. Missouri Public Service Co.1/27/1997
James E. Stafford1/28/1997
Norton M. Bowman1/28/1997
Richard and Brenda Nelon1/28/1997
Bryan Rock Products, Inc. and Subsidiary1/28/1997
International Multifoods Corporation and Affiliated Companies1/29/1997
Stanley M. Kurzet and Anne L. Kurzet1/29/1997
Estate of W. Clyde Wright1/29/1997
Estate of Clara D. Baird, Deceased, Fleet Trust Company, William C. Baird, and Barbara B. Groetzinger, Co-Executors1/30/1997
Richard D. Hohenstein1/30/1997
Santar S. Yei and Grace H. Yei1/30/1997
Fernando and Maria Leonzo2/3/1997
Bryan J. Brennan and Kathryn J. Brennan, a/k/a/ Kathryn J. Law2/3/1997
David E. and Mary R. Price2/3/1997
Theodore Halper, Incompetent, Valerie Halper and Wayne Halper, Co-Plenary Guardians2/3/1997
Astrida Terauds2/4/1997
Donald S. Hazelton2/4/1997
Vena Marilyn Wofford2/4/1997
Allen M. Glick2/4/1997
Craig V. Adams2/4/1997
Jewell E. Gray, Donor, Deceased and Estate of Jewell E. Gray, Deceased, Jewell Mae Detjen, Personal Representative, et al.2/5/1997
Estate of Mary K. Wetherington, Deceased, Mary Louise Ripple, Personal Representative2/10/1997
Bruce K. Remy and Gail E. Remy2/10/1997
Deborah K. Skyrms2/10/1997
Reliable Credit Association, Inc.2/10/1997
Lucky Stores, Inc. and Subsidiaries2/10/1997
Larry L. Beeler and Cynthia J. Beeler2/10/1997
Thomas B. Drummond2/10/1997
Leo and Alla Goldberg2/11/1997
Estate of Helen G. Williamson, Deceased, Douglas F. Woods, Executor2/12/1997
James E. and Kathy Walker2/12/1997
Kenneth D. Shepherd and Martha A. Gregory2/12/1997
Victor M. Vazquez, Jr.2/13/1997
Dennis A. and Tai K. Praegitzer2/13/1997
George and Elam Campbell2/18/1997
John David Zielonka2/18/1997
Judy Davis2/18/1997
Jeff R. Taylor2/18/1997
Jane B. Oliver and Robert P. Oliver2/19/1997
Salaheddin Ahmad Ahmad2/19/1997
Alton W. Burns and Pamela Burns2/19/1997
Beverly D. Goings2/19/1997
Joe E. Henry and Carolyn J.Henry2/19/1997
Estate of William H. Kaiser, Deceased, William R. Kaiser and Robert B. Kaiser, Co-Executors, Successor in Interest to Kaiser Family Corporation and Margaret G. Kaiser Qualified Terminable Interest T2/20/1997
Eli and Karen Yecheskel2/20/1997
Douglas E. Kahle2/20/1997
Douglas E. Kahle and Barbara W. Kahle2/20/1997
Richard John Kadunc2/24/1997
Maurzal Frias and Teresa Frias2/24/1997
Life Care Communities of America, LTD., a Florida Limited Partnership, Robert W. and Johanna McMichael, Partners Other Than the Tax Matters Partner2/24/1997
M.I.C. Limited2/24/1997
Thomas M. and Christine A. Fries2/24/1997
Cathy Miller Hardy2/25/1997
Edward and Ruth Kelly2/25/1997
Sheriel L. Sexcius2/25/1997
Lindley Anthony Swanston2/27/1997
Trinova Corporation and Subsidiaries2/27/1997
Trinova Corporation and Subsidiaries2/27/1997
Meredith Corporation & Subsidiaries2/27/1997
Melton R. Boone and Geraldine R. Boone2/27/1997
Allied Marine Systems, Inc.2/27/1997
Nathaniel L. Ward, Sr. and Irene E. Ward3/3/1997
Raymond Strong3/3/1997
Anthony Sicari and Esther Sicari3/3/1997
Hugo Madioni and Susanne J. Nicolai3/3/1997
Terry D. Smith3/3/1997
Curtis G. and Edna L. Lockett3/3/1997
Robin Adams3/4/1997
Estate of Joseph G. Maltaman, Deceased, Paul J. Constantino, Special Administrator3/4/1997
ACM Partnership, Southampton-Hamilton Company, Tax Matters Partner3/5/1997
Mark N. and Marla R. Kantor3/5/1997
Wallace R. Noel and Robinette Noel3/5/1997
Manley Mullings and Melvina Barnes-Mullings3/5/1997
Jeff A. Wiltzius, Transferee3/6/1997
Pope & Talbot, Inc., & Subsidiaries3/6/1997
Robert J. and Anne L. Wilson3/6/1997
Lee M. Bentley and Amsouth Bank of Florida, (f.k.a. First National Bank of Clearwater), Co-Trustees of The Seymour C. Mickler Trust, fbo Laura M. Bentley3/10/1997
Stephen P. and Jutta A. Maranto3/10/1997
Phillip M. Welch and Dorothy Ellen Welch3/10/1997
I.C. Hemmings and Sue B. Hemmings, et al.3/10/1997
Robert and Ella M. Tolbert3/10/1997
KTA-Tator Inc.3/11/1997
Lars E. Fredrickson, Jr., and Donna J. Fredrickson3/11/1997
Mary Ann and Wilson R. Collins3/11/1997
Reina Martinez3/11/1997
Charlotte Aircraft Corporation and Subsidiaries3/11/1997
John J. Burke and Vivian Burke3/11/1997
Eugene J. Phillips and Barbara A. Phillips3/11/1997
Frederic W. Mercer3/12/1997
Spencer Medical Associates, Automotive Ventures, Inc. f/k/a Spencer Toyota, Inc., Tax Matters Partner3/12/1997
Mark D. and Sheldon C. Morgan3/13/1997
Harold Wapnick3/13/1997
Nicholas O. Bachynsky3/17/1997
Albert J. Miller3/17/1997
John Lee Berst & Carolyn Ann Pace, a.k.a. Carolyn Ann Berst3/17/1997
Reginald Maurice Wise and Shannon Rae Wise3/17/1997
Pan American Foods, Inc.3/17/1997
Albert J. and Helen R. Desantis3/18/1997
Estate of James A. Beaton, Deceased, Shirley Beaton, Executrix, and Shirley Beaton3/18/1997
William Whelpley, Jr.3/18/1997
Charles McHan and Martha McHan3/18/1997
Jack Alban Koerner3/19/1997
Nathanael Roman3/19/1997
Terence M. Bennett3/19/1997
Milo G. and Sarah E. Chapman, et al.3/20/1997
3-KOAM Company, A Partnership, My Hat, Inc., Tax Matters Partner3/20/1997
Camille D. Sands, et al.3/20/1997
Pamela O' Rourke3/24/1997
Benness M. Richards and Jane Richards3/24/1997
Harvey M. Pert, Transferee3/24/1997
Marvin Ziporyn3/24/1997
Don A. Chan and Cecilia Chan3/26/1997
Clinton N. and Naomi K. Bohannon3/26/1997
Nemat Mostaan3/26/1997
General Dynamics Corporation and Subsidiaries3/26/1997
Michael J. Fitzpatrick3/31/1997
Stevedoring Services of America, Inc. and Subsidiaries3/31/1997
Robert Charles Fohrmeister3/31/1997
ASAT, Inc.3/31/1997
Laura E. Austin3/31/1997
Deborah E. Clark3/31/1997
American Stores Company and Subsidiaries3/31/1997
William R. and Muriel G. Jackson3/31/1997
Nathan P. and Geraldine V. Morton4/1/1997
Jose M. Vidaurre and Ana Maria Vidaurre4/1/1997
Estate of Leon Israel, Jr., Deceased, Barry W. Gray, Executor, and Audrey H. Israel4/1/1997
Cordes Finance Corporation4/1/1997
Estate of David J. Dickerson, Deceased, Dorothy Dickerson, Executor and Dorothy Dickerson, et al.4/1/1997
James P. De Ocampo and Marla L. De Ocampo4/1/1997
James D. Schlicher4/1/1997
John B. Markham4/7/1997
Dwight E. and Leslie E. Lee4/7/1997
Barbara A. Landreth4/7/1997
Esmat A. Zaklama and Sylvia Zaklama4/7/1997
Maudella L. Caskey4/7/1997
B. Albert and Betty M. Holowinski4/7/1997
Sainte Claire Corporation4/7/1997
Estate of Romine C. Hogard, Deceased, James C. Elliott, Personal Representative, and Bill F. Stewart, Personal Representative, and Wanda L. Hogard, et al.4/8/1997
L.L. Bean, Inc., Leon Gorman, Tax Matters Person4/9/1997
Benjamin H. and Diane E. Robson4/10/1997
Stan Pyron and Ruth S. Pyron4/14/1997
Mack L. McCoy and Catherine McCoy4/14/1997
Sid L. Marquis4/15/1997
James C. Estrada4/15/1997
Helena Culver Fraser4/15/1997
Frank Shih, Jr.4/15/1997
Thomas G. Roots4/21/1997
Kathleen J. Kelly4/21/1997
Shirley S. Hirsh4/21/1997
Roger L. and Patricia A. Lavallee4/21/1997
Estate of Rosa B. Neff, Deceased, Chris Hunt, Executor4/21/1997
Robert P. Petrocine4/23/1997
Estate of Bonnie I. Barge, Deceased, C. Richard Barge, Executor4/23/1997
Warren G. Buck and Judith A. Buck4/24/1997
Beverly Gordon4/24/1997
Frank R. Courbois4/24/1997
Richard W. Kochansky and Monica L. Miller, f.k.a. Monica L. Kochansky4/24/1997
Michael Ferguson and Valene Ferguson4/28/1997
Norwest Corporation and Subsidiaries4/28/1997
Roger E. Goodrich and Suzanne B. Goodrich4/28/1997
Estate of Paul E. Brown, Deceased, Peter D. Brown and Michael Brown, Co-Executors4/28/1997
Gregory Harris Sims4/29/1997
Robert A. Stanford and Susan Stanford4/29/1997
Dorchester Industries Incorporated, et al.4/29/1997
Linda Gibbs4/29/1997
Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc.4/30/1997
George A. and Marysue Coward4/30/1997
David W. Chiu4/30/1997
Norwest Corporation and Subsidiaries4/30/1997
John P. and Carolyn L. Raney5/1/1997
Carolyn M. Lee5/1/1997
Lee D. and Marjorie L. Hustead5/5/1997
Jane C. Barber5/5/1997
Steve and Lura Pasharikoff5/5/1997
Todd A. Clark5/5/1997
James E. Zurcher5/5/1997
Kenneth Miles and Michon Snow Tesar5/5/1997
Melrel L. Stephens5/5/1997
Neil S. and Rita E. Hardin5/5/1997
Sharon E. Backstrom, Harold J. and Zelma G. Barbret, Virginia Boland, John A. and Theresa A. Cislaghi, Estate of Roger W. Dornbrock, Gary E. and Beverly G. Engel, Hermann K. and Helen W. Enzmann,5/6/1997
Robert Hunter Gridley and Barbara A. Gridley, et al.5/6/1997
Joe Nathan Bryant, Jr.5/7/1997
Tommy Jean Hayes5/7/1997
Carolyn S. Eifert, A/K/A Sue Armstrong5/7/1997
Kevin A. Roberts5/7/1997
Estate of Lieselotte Kohlsaat, Deceased, Peter Kohlstaat, Coexecutor5/7/1997
Chander and Ashima K. Kant5/8/1997
Stephen A. Raymond5/8/1997
Phillip Moreno5/8/1997
Oliver Family Foundation5/8/1997
Inverworld, Inc., et al.5/12/1997
Jessie J. Chambers5/12/1997
Scott C. and Patricia A. Simpson5/12/1997
Mary K. Fisher and Charles F. Patterson, et al.5/12/1997
Walter T. McGee5/12/1997
Thomas E. and Iris M. Tilley5/12/1997
Theodore S. Prokopov and Georgine O. Prokopov5/13/1997
Michael G. Correale5/13/1997
Charles F. Urbauer5/13/1997
Thomas J. Rabideau and Sandra M. Rabideau5/15/1997
Floyd L. Garrett and Dorothy G. Garrett5/19/1997
Charol L. Stafford5/20/1997
Ronnie F. Judy5/20/1997
Dwight D. Spann5/21/1997
Forest L. Buckmaster5/21/1997
Susan L. Lesinski5/21/1997
Galedrige Construction, Inc.5/22/1997
Datha D. Burke5/22/1997
John Wadsworth5/22/1997
Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner5/22/1997
Estate of Juanita F. Sirmans, Deceased Dan L. Sirmans, Executor5/28/1997
Estate of Dorothy Morganson Schauerhamer, Deceased, Karl C. Dean, Personal Representative5/28/1997
O.H. Tolley, Jr. and Betty Tolley5/29/1997
Gerald D. and Catherine Leibowitz5/29/1997
Big Hong Ng6/2/1997
Morgan L.Lucid and Mary J. Lucid6/2/1997
New Orleans Louisiana Saints, Limited Partnership, Benson Football, Inc. Tax Matters Partner6/2/1997
Donald A. Robins6/2/1997
Thomas J. Gaffney and Anne F. Gaffney6/3/1997
Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor6/4/1997
John L. Ginger Masonry, Inc.6/4/1997
Shizuo George Kurata6/4/1997
John E. and Concetta Lozon6/4/1997
Clyde Franklin Craig6/5/1997
William P. Short, Jr. and Mary E. Short6/9/1997
John Devlin6/9/1997
Sita G. and Mangalore Krishna6/9/1997
Rodney J. and Lorraina S. Huang6/10/1997
John Sann and Marianne Sann, et al.6/10/1997
Ronald L. Berkshire6/10/1997
Anthony J. Marzullo and Mary P. Marzullo6/11/1997
Dayton Hudson Corporation and Subsidiaries6/11/1997
Robert A. Read6/11/1997
Maggie Management Company6/11/1997
David J. Wierdsma6/12/1997
Lola Cowan6/12/1997
Terry and Kathryn A. Roditski Dilozir6/12/1997
Peter M. Schaeffer6/12/1997
Michael James Heun6/12/1997
James C. and Jane A. Wetzel6/12/1997
Robert D. and Patricia K. Kaliban, et al.6/16/1997
Rameau A. and Phyllis A. Johnson6/16/1997
Charles Crellin Douglass6/16/1997
Golden Belt Telephone Association, Inc.6/16/1997
Donald L. Head6/16/1997
Terry Alan Simmons6/16/1997
Clark D. and Janis L. Pulliam6/17/1997
Grant K. Hagestad6/17/1997
Amdahl Corporation and Consolidated Subsidiaries6/17/1997
Robert D. Booth and Janice Booth, et al.6/17/1997
Wilton Earl and Dorothy M. Keel6/18/1997
International Multifoods Corporation and Affiliated Companies6/18/1997
Charles A. Dennis and Alison M. Dennis6/18/1997
Ted W. Gleave6/18/1997
Margaret M. Merker6/18/1997
Don C. and Judy Montgomery6/18/1997
Allie Ray McCullen and Shurley G. McCullen6/19/1997
James E. and Chung H. Peacock6/23/1997
Reaves Livestock, Inc., et al.6/23/1997
Joao Montoro and Neuza Paula6/23/1997
Philip D. and Eleanor G. Winn6/24/1997
Charles B. and Teresa A. Thompson, et al.6/24/1997
Patricia G. McCulley6/24/1997
James J. Lencke and Janene B. Lencke6/24/1997
Taiyo Hawaii Company, Ltd.6/25/1997
Dennis E. Pewitt and Kathleen M. Pewitt6/25/1997
J. Brent Haymond and Janis S. Haymond6/26/1997
John L. Collins6/26/1997
Herbert C. Elliot6/26/1997
George L. Willis and D. Thomas-Willis6/26/1997
Edward S. Cullin6/26/1997
Dieter Stussy6/26/1997
2925 Briarpark, Ltd., James C. Motley, Tax Matters Partner6/30/1997
Sandy Lake Road Limited Partnership, J. Steve Anderson III, Tax Matters Partner6/30/1997
Elgin E. Flagg6/30/1997
Benness M. Richards and Jane Richards6/30/1997
Ira S. Greene and Robin C. Greene6/30/1997
Estate of Carolyn W. Holland, Deceased, Jack K. Holland, Lewis G. Holland, Sr., and Betty H. Kann, Executors6/30/1997
O.S.C. & Associates, Inc. d.b.a. Olympic Screen Crafts6/30/1997
Fred and Mary Gillette6/30/1997
Rosemary V. Cocozza7/1/1997
William T. Shipes, Jr. and Kathy D. Shipes7/1/1997
Gerry Dan and Kelly M. Langston7/1/1997
Dean G. Steele7/2/1997
John C. Vanderschraaf and Cornelia Vanderschraaf, et al.7/2/1997
Tebarco Mechanical Corporation7/3/1997
Kaps Warehouse, Inc.7/3/1997
Alejandrina De Aycardi7/3/1997
William J. Tully7/3/1997
Lance R. and Elaine C. LeFleur7/7/1997
Howard Pontiac-GMC, Inc.7/7/1997
Robert Gottsegen7/8/1997
Michael M. Brennan7/9/1997
Frank Petar Contracting, Inc.7/9/1997
James B. and Joan E. Murtaugh7/9/1997
Ferdinand A. & Marla Morabito, et al.7/9/1997
James A. Picard7/9/1997
Leonard Charles and Kaye Layne Ekman7/9/1997
A. Lee Petersen and INI Builders, Inc.7/10/1997
Zeeman Manufacturing Company, Inc.7/14/1997
Douglas R. and Jane E. Prince7/15/1997
Cheng C. and Susan L. Kao, et al.7/15/1997
BankAmerica Corporation, as successor in interest to Continental Bank Corporation, as successor in interest to Continental Illinois Corporation7/15/1997
Timothy L. and Jane Williams7/16/1997
David and Shirley Singer7/16/1997
David Daniel and Annette Daniel7/21/1997
Frederic S. Clayton and Marlene B. Clayton7/21/1997
George and Kathleen Knevelbaard, et al.7/21/1997
Dennis J. and Teresa Deneault7/21/1997
William N. and Moira M. Carlstedt7/22/1997
Thomas H. and Maureen Hesse7/23/1997
Primco Management Company, Alfred Dreyfus Goldman Revocable Living Trust, Alfred D. Goldman, Fiduciary, Tax Matters Person7/23/1997
Carl J. D. Bauman and Margaret A. Bauman7/23/1997
Timothy Harvey7/24/1997
John Joseph Montano7/24/1997
Hospital Corporation of America and Subsidiaries7/24/1997
Julius R. Phillilps and Marcia G. Phillips7/24/1997
Joseph J. and Lillian A. Gajda7/28/1997
Dover Corporation and Subsidiaries, et al.7/28/1997
Dover Corporation and Subsidiaries7/28/1997
Derk O. and Julia K. Pehrson7/28/1997
William Roger and Joan Ann Thorpe7/28/1997
Sunbelt Clothing Company, Inc., f.k.a. Unprinted T-Shirt Warehouse, Inc.7/28/1997
Estate of Jack L. Bradley, Deceased, John S. Bradley, Successor Executor, C.T.A.7/28/1997
Neil D. and Vy Lubart7/28/1997
Rilwan Adisa Salami7/29/1997
William L. Reese7/29/1997
John F. Daugharty and Sarah R. Daugharty7/29/1997
Estate of Leon Amiel, Deceased, Leon L. Amiel, Administrator, c.t.a.7/29/1997
Otelio S. Randall7/30/1997
Francis Z. Mischel7/30/1997
Raymond K. and Minerva R. Mason7/31/1997
Randall L. Kirst and Mary M. Kirst7/31/1997
David F. Driggers8/4/1997
Michael Correra8/4/1997
James B. Golden, Jr. and Rayliene Golden8/4/1997
Richard A. and Janice S. Adams8/4/1997
Marvin L. White and Phyllis White8/5/1997
Kirk A. Keegan, Jr.8/5/1997
Joyce M. and Thomas J. Hamm8/5/1997
Robert and Marie Banat8/5/1997
Albert R. Cujas, Jr., & Susan W. Cujas8/6/1997
Estate of Anna Soberdash, Deceased, Wilma Porada and Mary Ann Lacek, Co-Executrices8/6/1997
William T. Hough and Norma Hough8/6/1997
Tricon Metals & Services, Inc.8/6/1997
Kathie J. Smee, f.k.a. Kathie J. Zavitz8/7/1997
Stanley I. Caplan8/11/1997
Estate of Leon Spear, Deceased, Jeannette Spear, Harvey Spear, and Robin Spear, Administrators, and Jeannette Spear8/11/1997
Eric L. and Kay K. Jones8/11/1997
Richard Jackson Sleeper8/11/1997
Connecticut General Life Insurance Company8/12/1997
Merrell and Francine Vannier8/13/1997
William L. McCurley and Victoria J. McCurley, et al.8/14/1997
Tyson Bonty and Torie A. Stephens8/14/1997
Stanley L. Wade8/18/1997
Steven Michael Ryan8/18/1997
Johnnie Everage8/18/1997
Hanna and Associates, P.C. F.K.A. Mark J. Hanna, P.C.8/18/1997
Glenn and Marion Peterson8/19/1997
Richard G. Cook and Patricia A. Cook8/19/1997
Cameron W. Bommer Revocable Trust, Ronald Bommer, Trustee8/20/1997
Thomas Louis Mitchell8/20/1997
William G. and Vivian Loomis8/20/1997
Nathan Boatner8/20/1997
Gerald Jacoby and Arlene Jacoby8/21/1997
Donald N. and Rosemarie F. Merino8/21/1997
Eva J. Madigan8/21/1997
Ronald E. Reed8/25/1997
Roland Allen Pelletier8/25/1997
Robert R. Plante and Mary B. Plante8/25/1997
Glen L. Wittstadt, Jr. and Lynne M. Wittstadt8/25/1997
Estate of Birnie M. Davenport, Deceased, Patricia L. Vestal, Personal Representative8/25/1997
Kenneth A. Weiner8/25/1997
Kim Beauchamp8/26/1997
James E. Griffin and Katrina F. Griffin, Transferees8/26/1997
Estate of George A. Lehmann, Deceased, Walter G. Kealy, Jr., Personal Representative8/26/1997
John W. Madden, Jr., et al.8/27/1997
Mississippi State University Alumni, Inc.8/28/1997
S. Byrne Doyle and Barbara S. Doyle8/28/1997
Daniel V. Presnick9/2/1997
Pope & Talbot, Inc., & Subsidiaries9/2/1997
Nielson-True Partnership, True Oil Company, Tax Matters Partner9/9/1997
Robert E. and Carloyn S. Holmes9/10/1997
Carl E. Jones and Elaine Y. Jones9/10/1997
Eugene J. Phillips and Barbara A. Phillips9/10/1997
Melvin J. Laney and Carolyn A. Laney9/11/1997
Woody F. Lemons9/11/1997
Grady Whitlock Leasing Corporation9/11/1997
Charles H. Butler and Judith K. Butler9/15/1997
Debra L. Streck and Donald W. Streck9/15/1997
Leon Albert Landry9/15/1997
Griffin Paper Corporation9/16/1997
Hugh Wilkinson and Evelyn Wilkinson9/16/1997
Gary L. Pierce9/16/1997
Darrell D. and Jane E. Moran9/17/1997
Sharon Lee Bartlett, F.K.A. Heitzman9/17/1997
Alan M. Resser and Melinda B. Resser9/18/1997
Nicholas A. and Marjorie E. Paleveda9/18/1997
Charles E. Campbell9/18/1997
Kenneth E. Perry and Mary A. Hofer9/18/1997
KJ's Fund Raisers, Inc.9/22/1997
General Dynamics Corporation and Subsidiaries9/22/1997
Edgar and Doris Brown9/22/1997
Guido Ruggiero and Kristin Ruggiero9/22/1997
Beverly Gordon9/22/1997
D. Sam Scheele9/22/1997
David W. Hill9/22/1997
Harish K. and Maggy M.Pariani9/22/1997
Max Burton Enterprises, Inc.9/22/1997
Charles M. Worthley9/22/1997
Jennifer A. Lestrange9/22/1997
Uber Gonzalez and Linda Gonzalez9/23/1997
Arnold S. and Ellen K. Jacobs9/23/1997
Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator9/23/1997
Eric Jennings9/23/1997
Allen L. and Diane A. Carey9/23/1997
Pelle Karlsson and EvelynT. Karlsson9/23/1997
Paul B. and Jane C. Ding9/24/1997
Ronald C. Bachner9/24/1997
Anthony J. McCarthy9/24/1997
Frederick M. Fox9/25/1997
Anthony G. and Shirley A. Olbres9/25/1997
Syed Mohammad Jameel Hasan9/25/1997
Frank E. Acierno9/25/1997
Richard A. Pettit9/25/1997
Fred L. Baker and Lisa A. Powers9/29/1997
Sooren Hovhannissian and Estate of Mary Hovhannissian, Deceased, Sooren Hovhannissian, Executor9/29/1997
Estate of Arthur C. Edwards, Deceased, Kenneth Edwards, Edward Edwards and James Edwards, As Trustees of the Arthur C. Edwards Settlement Trust, Personal Representative9/29/1997
Interhotel Company, LTD., Torrey Hotel Enterprises, Inc., Tax Matters Partner9/30/1997
John Franklin Foust9/30/1997
Dharma Enterprises9/30/1997
Alumax Inc. and Consolidated Subsidiaries9/30/1997
Boyd Gaming Corporation, F.K.A. The Boyd Group and Subsidiaries9/30/1997
Eugene C. Joseph, Sr.9/30/1997
Robert D. Grossman, Jr.10/1/1997
Robert A. Fisher10/1/1997
Linda Sanders10/1/1997
Larry C. Gamsby10/2/1997
John G. Goettee, Jr., and Marian Goettee10/6/1997
Collin L. Dugan10/8/1997
Bonito Ruiz Molinar10/8/1997
David White10/8/1997
Denis Brody and Carol Brody10/8/1997
Badger Pipe Line Company10/8/1997
Fred Henry10/9/1997
Walter E. Peterson10/9/1997
Estate of Paul Mitchell, Deceased, Patrick T. Fujieki, Executor10/9/1997
Square D Company and Subsidiaries10/9/1997
Michael S. Palmer10/9/1997
H & A International Jewelry, Ltd.10/14/1997
Gregory A. Maslow and Marina Maslow10/14/1997
Lone Star Life Insurance Company10/14/1997
Melvin R. Sweatman10/14/1997
Alpha Medical, Inc., f.k.a. Alpha Medical Management, Inc.10/14/1997
L&C Springs Associates, Solomon A. Weisgal Investment Associates, Tax Matters Partner, et al.10/15/1997
Robert T. Cozean10/15/1997
Roy G. and Dorothy M. Welker10/15/1997
Rosalyn Deutsch10/15/1997
John R. Boone, Jr.10/15/1997
William W. Howard10/16/1997
S.K. Johnston, III and Julie N. Boyle f.k.a. Julie N. Johnston, et al.10/20/1997
David Dobrich and Naomi Dobrich10/20/1997
David D. Parrish10/20/1997
Julian B. Kraft10/20/1997
Sherry P. Aude10/21/1997
Stanley J. Zaban and Shirley A. Zaban10/21/1997
Harry E. Thomason and Estate of Hattie D. Thomason, Deceased, Mary T. Crist, Personal Representative10/22/1997
John M. and Rita K. Monahan10/23/1997
Hospital Corporation of America and Subsidiaries10/27/1997
Estate of Thomas A. Fleming, Deceased, Cathy J. Hirt, Independent Successor Executrix10/27/1997
Irene Eisenberg10/27/1997
Jorge Zamora-Quezada10/27/1997
Richard Walter Drake10/28/1997
Jack R. and Patricia J. Finnegan10/28/1997
Galedrige Construction, Inc.10/28/1997
Octavio and Felicitas Olvera10/29/1997
Henry W. Radde and Susan K. Radde10/29/1997
Robert L. Whitmire10/29/1997
Donald R. Martin10/29/1997
John T. and Linda L. Hewitt10/29/1997
Kent Jensen and Carol Jensen10/29/1997
Harold L. Perry10/29/1997
George H. and Evelyn G. Cooper11/3/1997
Gary B. and Kathleen Mitchell11/3/1997
Choate Construction Co.11/4/1997
John L. Seymour11/5/1997
Jeffrey A. Glassman and Mary K. Glasman11/5/1997
Leonard Ray Blanton and Betty Blanton11/5/1997
Donald Victor Teschner11/5/1997
Joseph S. King11/6/1997
Richard A. McDowell11/6/1997
Berger Chevrolet, Inc.11/6/1997
Joseph Baldwin Campbell11/6/1997
Eloise Gaddy Joens11/10/1997
David E. and Cheryl G. Smith11/10/1997
Cactus Wren Jojoba, Ltd., Cecil R. Almand, Tax Matters Partner11/10/1997
Richard L. Bennett11/10/1997
Bernhard F. and Cynthia G. Manko11/12/1997
Donald J. and Lillian Joy Miravalle11/12/1997
Edward J. Frami11/12/1997
Sam E. Scott11/12/1997
Karen Ann Keegan11/13/1997
Justice James and Lisa Onah11/14/1997
Gustafson's Dairy, Inc.11/17/1997
Women of the Motion Picture Industry, et al.11/17/1997
Raymond Verni Schroeder11/17/1997
Maurice D. and Elinor Taylor11/17/1997
Keith Lee Wilson11/17/1997
William and Arlene G. Kingston11/17/1997
Brett W. Barnes11/17/1997
Steven R. Goins11/18/1997
George P. Brown11/18/1997
Verl W. and Frances M. Haderlie11/19/1997
Carol Anderson11/19/1997
Simon J. Trueblood11/19/1997
Elizabeth H. and Albert B. Turner11/19/1997
James Lawton Robertson and Lillian Janette Humber Robertson11/20/1997
Joseph S. Rozpad and Kathleen M. Rozpad11/24/1997
Eli T. Sleiman, Jr. and Janie L. Sleiman, et al.11/24/1997
Bobby E. Syphrett and Janice D. Syphrett11/24/1997
Estate of Mildred Geraldine Letts, Deceased, James P. Letts III and Joanne L. Magbee, Coexecutors11/24/1997
Anthony F. Cutaia and Susan D. Cutaia11/24/1997
Charles H. Browning, Jr., and Patricia L. Browning11/25/1997
Dennis C. Gandy12/1/1997
Roger Muldavin, et al.12/1/1997
Betsy O. Muhn12/1/1997
Janet D. Reed12/1/1997
United Cancer Council, Inc.12/2/1997
Harold Levinson Associates, Inc.12/3/1997
Catherine Chimblo and Estate of Gus Chimblo, Deceased, Catherine Chimblo, Executrix12/3/1997
Clyde E. Owens and Marie W. Owens12/4/1997
John E. and Concetta Lozon12/4/1997
Joyce Aston12/4/1997
Kenneth C. & Becky J. Theisen12/8/1997
Lucine Williams12/8/1997
Patricia Williams, a.k.a. Patricia Richardson, a.k.a. Tish Martinson12/9/1997
Rodger L. Smith12/9/1997
Blair R. Laing & Donna R. Laing12/9/1997
Cheryl Denese Brewer12/9/1997
French E. Hickman and Janice C. Hickman12/11/1997
Stephen F. Scofield and Nancy E. Scofield12/11/1997
Charles F. Urbauer12/11/1997
Larry Brown12/11/1997
Harry Neal Ball and Helen Patricia Ball12/15/1997
Saffet and Ana Uslu12/16/1997
George C. Scrimshaw and Erna C. Scrimshaw12/16/1997
Duke Energy Natural Gas Corporation12/16/1997
Robert T. Schirle12/18/1997
Rodney W. Taras and Linda K. Taras12/18/1997
Alexander M. Moye and Judy H. Moye12/18/1997
P.D.B. Sports, Ltd., Bowlen Sports, Inc., Tax Matters Partner12/22/1997
George Johnson, Jr.12/22/1997
Lloyd D. Shepherd12/22/1997
William L. and Mary Lee Powell12/22/1997
A.C. Green Electrical Contractors, Inc.12/22/1997
Stanley and Gail Laber12/22/1997
Jordon Jay Fingar12/22/1997
Mohan Roy, M.D., Inc.12/23/1997
Sarkis N. and Baka S. Balabanian12/23/1997
John Boreta12/23/1997
James Brooks and Barbara Brooks12/23/1997
Gerald Hickman12/23/1997
James E. Brown12/23/1997
Michael G. Kroposki12/23/1997
Arthur Turco12/23/1997
William C. Beretta12/29/1997
Lakewood Associates, Robert G. Moore, Tax Matters Partner12/29/1997
Restore, Inc.12/29/1997
David K. Straight12/29/1997
Diane Cameron Horton12/29/1997
Thomas W. Minguske12/29/1997
Lonnie R. Lowman12/29/1997
Dudley B. and La Donna K. Merkel12/30/1997
The Manchester Group and Subsidiaries, Formerly Torrey Enterprises, Inc., and Subsidiaries, Formerly Torrey Development Corporation and Subsidiaries12/31/1997
Variety Club Tent No. 6 Charities, Inc.12/31/1997


Last modified: April 4, 2007