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US Tax Court Opinions 1998

Case NameReleased
Utah Jojoba I Research, William G. Kellen, Tax Matters Partner1/5/1998
William J. Wells1/5/1998
David L. Wiksell and Margaret Ann Carpender1/5/1998
Jose Hernandez1/5/1998
John R. and Sara E. Wise1/5/1998
Linda S. Dillon1/5/1998
Eugene D. Lanier, Inc.1/7/1998
Walter R. and Marilyn K. Easter1/7/1998
Francisco A. Murillo1/12/1998
Alice Pauline Browne, A.K.A. A. Pauline Browne1/12/1998
Eddie Stricklin1/12/1998
Larry A. and Kathleen T. Monico1/12/1998
Antonio T. Croteau1/12/1998
Linda Evans and Estate of Robert C. Evans, Jr., Deceased, Linda Evans, Executrix1/12/1998
Gordon J. and Bonnie L. Schoof1/12/1998
Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor1/12/1998
Franklin Earl, Kish1/13/1998
George and Bozenna Pohoski1/13/1998
Lawrence W. Bartlett1/13/1998
James G. & Katherine Bourekis1/13/1998
William J. Goeden and Carol S. Goeden1/14/1998
LB&M Associates, Inc., Rudy J. Alvarado, Tax Matters Person1/20/1998
Ronald F. and Linda C. Bernard1/20/1998
Paul M. and June S. Sengpiehl1/20/1998
Douglas A. and Janet Vander Heide1/20/1998
Estate of Barkat A. Khan, Deceased, Mohammed Aslam Khan, Executor1/20/1998
Steven R. and Terry D. Williams1/21/1998
Neal A. Sanders, d.b.a. Law Offices of Neal A. Sanders1/21/1998
Sherman R. Solaas1/21/1998
John F. and Tracy L. Barford, et al.1/22/1998
Norman D. Peterson1/22/1998
Raymond E. Roth1/22/1998
Stephen William Dahlgreen1/26/1998
Wayne L. Patrick1/26/1998
Jeffrey M. Buske1/26/1998
Ronald D. Ciaravella1/26/1998
Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek1/27/1998
Benjamin H. Smith1/27/1998
Neil M. Baizer1/27/1998
Estate of Doris J. Severt, Deceased, Denise M. Harple, Executor1/27/1998
Wale O. Osijo1/28/1998
Donna C. Clevenger1/28/1998
David Dobrich and Naomi Dobrich1/29/1998
Joseph L. Guillo, Sr.2/3/1998
John DiFronzo2/4/1998
William C. Reichenbach2/5/1998
Shane L. Appling and Marina L. Appling2/5/1998
Dwight L. McKenna and Beverly S. McKenna2/5/1998
St. Charles Investment Co., Burton C. Boothby, Tax Matters Person2/5/1998
William Spencer Bach and Barbara Ruth Bach2/5/1998
Larry L. Beeler and Cynthia J. Beeler2/5/1998
Thomas L. Freytag and Sharon N. Freytag2/5/1998
John R. Hernandez2/5/1998
Foothill Ranch Company Partnership, Buck Equities, Ltd., Tax Matters Partner2/9/1998
Ralph P. Waterman2/9/1998
Michael J. Heckler, a.k.a. Michael Vonheckler and Charlotte A. Miska2/9/1998
Estate of Edna Pearce Lockett Deceased, David F. Lanier, Personal Representative2/9/1998
Bill L. and Patricia M. Spencer2/9/1998
Daniel E. Godfrey2/9/1998
Judith Weingarth Fox2/9/1998
Robert E. Dunham2/9/1998
Dewey and Carlena K. Hammond2/10/1998
Microsoft Corporation2/10/1998
Janet Phillips2/10/1998
Noman Earl Holly2/10/1998
Randal W. Howard2/11/1998
Russell W. and Rebecca A. Willey2/11/1998
Eleanor A. Burkes2/12/1998
Chris E. Columbus2/12/1998
Estate of Ellie B. Williams, Deceased, Robert M. Driggers, Sr., Personal Representative, et al.2/12/1998
Leo M. Ryan, et al.2/12/1998
Richard J. Salem and Eileen L. Salem2/17/1998
Reed Smith Shaw & MClay, William J. Smith, Tax Matters Partner2/17/1998
Mahendra K. Tandon2/18/1998
Anita C. Human2/18/1998
Albert Lemishow2/18/1998
Christopher A. Boyko and Roberta A. Boyko2/18/1998
Mel T. Nelson2/19/1998
Fatai and Mary King2/19/1998
Philip D. and Eleanor G. Winn2/19/1998
Walter Raymond Wilkerson and Susan Gee Wilkerson2/19/1998
Lavonne Allen Hodgson2/19/1998
Edward W. and Virginia K. Reiher2/23/1998
Craig M. and Rebecca Maxwell2/23/1998
Roger W. Miller2/23/1998
Hoyt and Sons Ranch Properties, Ltd., A Nevada Limited Partnership, Walter J. Hoyt, III, Tax Matters Partner2/23/1998
Dwayne Worth Champ2/23/1998
Mehran Etesam2/23/1998
Thomas J. Spielbauer2/25/1998
Terry Duane Beall and Joyce Engel Beall2/25/1998
Bruce L. Carpenter and Carolyn L. Carpenter2/25/1998
Trinity Meadows Raceway, Inc., Jack M. Lenavitt, A Person Other Than The Tax Matters Person2/25/1998
William Henry Sundel2/25/1998
Robert G. Ruckman and Julie Ruckman2/25/1998
Ward AG Products, Inc.2/26/1998
Pepi Schafler, f.k.a. Pepi Summer2/26/1998
Stephen A. Lenn and Ksenia Lenn2/26/1998
Joseph T. McQuatters3/2/1998
Walter C Demattia and Elizabeth J. Crouse3/2/1998
James C. and Vivian C. Dodge3/2/1998
Loretta Manukainiu3/2/1998
Nick and Helen Kikalos3/3/1998
Priscilla M. Lippincott Adams3/3/1998
Kern S. and Soledad D. Smith3/3/1998
Roger L. and Geraldine Williams3/3/1998
Therese Hahn3/4/1998
Hugh and Linda Janow3/4/1998
Vulcan Oil Technology Partners, Vanguard Oil Technology Partners, Drake Oil Technology Partners, Dillon Oil Technology Partners, Derringer Oil Technology Partners-1981, Derringer Oil Technology3/5/1998
Marguerite Barrow and William D. Barrow3/5/1998
Estate of James T. Campion, Deceased, Leona Campion, Executrix, et al.3/5/1998
H Enterprises International, Inc., and Subsidiaries3/9/1998
Buyers Home Warranty Company3/9/1998
Larry L. Bennett3/9/1998
Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway3/10/1998
Charles A. Greene and Christine J. Greene3/11/1998
John Gallo3/11/1998
Alton C. Bingham3/12/1998
David A. and Marilyn P. Knight3/16/1998
Estate of Robert W. Quick, Deceased, Esther P. Quick, Personal Representative, and Esther P. Quick3/16/1998
Abdul Hafiz and Rawnaq A. Hafiz3/16/1998
Parviz Lavi and Madeline Lavi3/16/1998
Valerie Jean Genck3/16/1998
Larry Wade Human3/16/1998
Gregory Powell & Araminta D. Morton3/17/1998
Herbert J. Meeks and Paula J. Meeks3/17/1998
Larry Jackson Beard and Gloria Dean Beard3/17/1998
Martin Ice Cream Company3/17/1998
James R. & Anita Madler3/18/1998
Joan Walters, f.k.a. Joan Gherman, and Henry Gherman3/18/1998
Charles C. Dockery, Donor3/19/1998
Rolf E. Polentarutti3/19/1998
Arlan L. Rower and Sandra M. Howard3/23/1998
Gerald P. and Abbe L. Keane3/23/1998
Edward E. and Constance M. Thorpe3/23/1998
Patrick Anthony Masino3/25/1998
William and Arlene G. Kingston3/25/1998
Venture Funding, Ltd.3/26/1998
James W. Vondyl3/26/1998
Frances L. and Gary L. Rambacher3/30/1998
Bobby E. Welch3/30/1998
Karen L. Thorpe3/30/1998
Gary B. and Kathleen Mitchell3/30/1998
Chen C. and Victoria R. Wang, et al.3/31/1998
Robert P. Neumann and Sally A. Neumann3/31/1998
Leslie A. and Betsy M. Roy3/31/1998
Randy L. and Julie J. Wysong4/1/1998
Paul Garfinkle4/6/1998
Melvyn L. Bell4/6/1998
Steven Carl Akerson4/6/1998
Kenneth R. and Carol L. Bauer4/6/1998
Bruce and Jeanne Korson, et al.4/6/1998
Ellen M. Rangos4/6/1998
City of Columbus, Ohio4/6/1998
Dakotah Hills Offices Limited Partnership, An Arizona Limited Partnership, William M. and Dianne B. Stephens, Tax Matters Partner, et al.4/6/1998
Judith K. Guerra, a.k.a. Judith Harvey4/8/1998
Daniel L. Fa'asamala and Yvette S. Fa'asamala4/9/1998
David Richardson4/14/1998
First Blood Associates, Richard M. Greenberg, Tax Matters Partner, et al.4/14/1998
William Joseph and Robin B. Westmiller4/15/1998
Ramon and Irma Ortiz4/16/1998
Richard L. Pickering4/16/1998
Robert A. & Gerri M. Smith4/16/1998
David Cordero Basada4/20/1998
Richard Leo Warbus4/21/1998
Estate of Hilda Ashman, Deceased, Phillip Ashman, Personal Representative4/22/1998
Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates, and Richard M. Greenberg, Tax Matters Partner4/22/1998
Catherine H. Poole, f.k.a. Catherine H. Dames4/22/1998
William Ray Smith4/23/1998
Ronald R. Armacost and Cathy L. Armacost4/27/1998
Greg R. Vinikoor and Melissa D. Vinikoor4/27/1998
Calvert Anesthesia Associates-Pricha Phattiyakul, M.D., P.A.4/27/1998
Estate of Martin J. Machat, Deceased, Avril Giacobbi and Eric R. Sklar, Executors4/27/1998
Cleo Perfume, Inc.4/27/1998
Winn-Dixie Stores, Inc. and Subsidiaries4/27/1998
Manaharlal C. Parekh and Elizabeth Parekh4/27/1998
Theolia Millsap4/27/1998
Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A.4/27/1998
Robert C. Fors and Lucille Fors4/30/1998
Thomas C. Oberle and Margaret Colbert Oberle4/30/1998
Maude G. Furman, Donor, Deceased, and Estate of Maude G. Furman, Deceased, Robert G. Furman, Executor4/30/1998
Glen A. Finnell5/4/1998
Chester J. Janas5/4/1998
Jean W. Lange and Jeanne P. Lange5/5/1998
John M. Schaefer5/5/1998
Emhart Corporation & Domestic Subsidiaries5/5/1998
Prindle International Marketing, UBO, Keyus Group, Trustee5/5/1998
Estate of Pauline Welch, Deceased, Newton G. Welch, Jr. and Lois Welch McGowan, Co-Executors5/6/1998
R. Lawrence Smith, III5/6/1998
John H. and Mary E. Douglas5/6/1998
Terri L. Blake5/7/1998
Estate of Wayne-Chi Young, Deceased, Tsai-Hsiu Hsu Yang, Executrix5/11/1998
Lester Johnson and Sherelle D. Brooks-Johnson5/11/1998
Shirley Dean Emmons and Charles W. Emmons5/11/1998
Bradley G. Bjelk5/11/1998
Alonzo and Emma J. Bradley5/11/1998
Richard S. and Benice F. Roberts5/11/1998
Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, Executor, and Nita-Carol Cervin Miskovitch, Executor5/12/1998
Chesapeake Outdoor Enterprises, Inc., Abel Trust, John E. Magee, Jr., Trustee, Tax Matters Person5/12/1998
Charles E. Shepherd5/12/1998
Deborah F. Robinson5/13/1998
Liberty Vending, Incorporated5/13/1998
Mercedes Arcia5/13/1998
Stephen H. Rifkin & Pamela T. Rifkin5/13/1998
Mun Li Fong5/14/1998
Golden Gate Litho5/18/1998
Patrick F. and Arlene G. Sheehy5/18/1998
Carl W. and Barbara H. Patterson5/18/1998
Estate of Eldon L. Auker, Deceased, Kimberlee J. Auker, Independent Personal Representative5/19/1998
Estate of Irving Nemerov, Deceased, Bernice Midgorden, Personal Representative5/20/1998
Anthony and Gloria Donnora5/21/1998
Union Texas International Corporation, f.k.a. Union Texas Petroleum Corporation5/21/1998
Forkston Fireworks Mfg. Co., Inc.5/21/1998
Thomas W. Boozer5/26/1998
Mung Thi Huynh5/26/1998
Lucila Novoa5/26/1998
Ernest R. Infelise and Ann Infelise5/26/1998
Susan E. Shores5/26/1998
Michael Friedman and Madeline Friedman5/27/1998
Phillip Vazzana and Estate of Yvonne Vazzana, Deceased, Phllip Vazzana, Executor5/27/1998
George F. Walker5/27/1998
Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates, and Richard M. Greenberg, Tax Matters Partner5/28/1998
Theodore Jones5/28/1998
Gerald J. and Gayle R. Martinez6/1/1998
JRJ Express Incorporated, A California Corporation, d.b.a. King Express International6/2/1998
Joe T. Kieffer and Linda R. Kieffer6/2/1998
Timothy S. Brumlik6/2/1998
Albert Lemishow6/2/1998
Ramon A. Garcia and Bertha E. Garcia6/3/1998
Jane Crocker, F.K.A. Jane C. Jacobs, et al.6/8/1998
PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation, et al.6/8/1998
Dale Allan Rinehart6/11/1998
Darryl Shawn and Melonee Yevette Bundridge6/15/1998
Estate of Dorothy Walsh, Deceased, Charles E. Walsh, Personal Respresentative6/15/1998
Gaylon L. Harrell6/15/1998
Union Carbide Corporation and Subsidiaries6/15/1998
Hanna & Associates, P.C.6/16/1998
John D. Smith and Hazel B. Smith6/16/1998
Sharif M. and Amal Battikhi6/16/1998
John J. Maloney and Mary Frances Maloney6/16/1998
Paul L. Blanton and Cynthia D. Blue-Blanton6/16/1998
Ronald I. and Lois B. Koenig6/17/1998
Cinema '85, Richard M. Greenberg, Tax Matters Partner6/17/1998
Joann Thompson, F.K.A. Joanne Bates6/17/1998
Estate of Suzanne W. Cullison, Deceased, J. Greg Cullison, Personal Representative6/17/1998
FMR Corp. and Subsidiaries6/18/1998
St. Elmo H. Nauman, Jr.6/22/1998
Theodore Langworthy, Jr.6/22/1998
Clifford F. Asher6/23/1998
Frederick J. and Ruth Wuebker6/23/1998
Raymond O. Wright6/24/1998
Ivan Andre Zaal6/24/1998
Jim Turin & Sons, Inc.6/24/1998
Gustavo and Maria Guerrero6/24/1998
William J. and Sandra D. Heitz6/24/1998
Richard J. and Carol C. Spera6/25/1998
Jerry S. Payne6/29/1998
Estate of Robert W. Quick, Deceased, Esther P. Quick, Personal Representative, and Esther P. Quick6/29/1998
Richard A. Frey6/29/1998
Koramba Farmers & Graziers No. 1, Dean Phillips, Tax Matters Partner, et al.6/29/1998
First Blood Associates, Richard M. Greenberg, Tax Matters Partner, et al.6/29/1998
Norwest Corporation and Subsidiaries6/29/1998
El Charro TV Rental, Inc., Diana L. Peters, Tax Matters Person6/29/1998
Jose Torres6/29/1998
Stephen D. Podd6/30/1998
Estate of Artemus D. Davis, Deceased, Robert D. Davis, Personal Representative6/30/1998
Laidlaw Transportation, Inc. and Subsidiaries6/30/1998
James L. and Leta A. Thurman6/30/1998
Jorge V. and Carol A. Geaga7/1/1998
Nicholas M. Romer7/2/1998
Walter E. Hess and Helen L. Hess7/2/1998
John Minor7/2/1998
Gregory Keith Wade7/2/1998
Sarunas Abraitis7/2/1998
Michael and Christa Dee Richardson7/2/1998
David R. and Margaret J. Klaassen7/2/1998
Richard Raymond Raush7/6/1998
Michael E. and Nancy Hentges7/6/1998
Dean Scott Hodge7/6/1998
Herman E. and Sheri L. Villarroel7/6/1998
Ross William Bruner7/6/1998
Juanita Carter7/6/1998
Earl M. Hasbrouck and Donna M. Hasbrouck7/7/1998
Willie Mae Barlow Davis7/7/1998
Kenneth Lee Anderson and Carol Jane Anderson7/8/1998
RJR Nabisco Inc. (Formerly R.J. Reynolds Industries, Inc.) and Consolidated Subsidiaries7/8/1998
Estate of Mario E. Bosca, Deceased, Marie A. Baker Formerly Marie A. Bosca, Executor7/8/1998
Charles F. Sutter and Cheryl Sutter7/8/1998
Neil J. Christal, II & Kathryn E. Christal7/13/1998
Barry and Debra Bulakites7/13/1998
Alvin Victor Bracey7/13/1998
Steven J. and Jean L. Liddane7/14/1998
Maria M. Masloff7/14/1998
Jimmie R. Valentine7/14/1998
Martin and Barbara Schachter7/15/1998
Estate of Kevin J. Lorenz, Deceased, Elizabeth J. Lorenz, Personal Representative and Elizabeth J. Lorenz7/16/1998
Marko Porter7/16/1998
Consolidated Manufacturing, Inc., M. P. Long Living Trust, Merl Philip Long, Trustee, Tax Matters Person7/20/1998
Donna M. Neighbors7/20/1998
John J. Kaiser and Sofia P. Kaiser7/20/1998
Barry John Sergeant and Christine M. Sergeant7/20/1998
Tom and Brenda Kelly7/21/1998
John Boyd Tenney7/21/1998
Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors7/22/1998
Thomas H. Nelson and Donna J. Zullo Nelson7/22/1998
Michael A. and Karyn E. Schmitt7/23/1998
Wesley C. and Rhonda A. Wickum7/27/1998
Samson Investment Company and Subsidiaries7/27/1998
Judith E. Stephenson Fast7/27/1998
David R. Green and Carolyn B. Green7/27/1998
Anclote Psychiatric Center, Inc.7/27/1998
Estate of Sarah H. Newman, Deceased, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor7/28/1998
Johannes M. Schalekamp7/29/1998
Albert C. Johnson7/29/1998
Joseph F. and Camille T. Uddo7/29/1998
Intel Corporation and Consolidated Subsidiaries7/30/1998
William Norwalk, Transferee, et al.7/30/1998
James Logan Clark8/3/1998
Lorvic Holdings, Inc.8/4/1998
Steve D. Putnam8/5/1998
Robert A. Inzano and Martha O. Chavez8/5/1998
Lavern Scherping8/5/1998
Steven A. Monaco8/5/1998
Tim H. Cusick8/5/1998
Nelson J. and Victoria A. Secretario8/5/1998
Associated Dentists of River Falls, f.k.a. River Falls Dental Associates, Ltd.8/5/1998
Addison Distribution, Inc.8/6/1998
Matthew and Janice Leonard8/6/1998
Franklin P. and Nona Coady8/6/1998
Walter J. Hoyt, IV and Cynthia M. Witt-Hoyt8/10/1998
Walter J. Hoyt, III and Betty J. Hoyt8/10/1998
Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries, et al.8/10/1998
Shedco, Inc.8/12/1998
Maurice H. Sochia and Beatrice M. Sochia8/12/1998
Faramarz Fayeghi and Shelli Fayeghi8/17/1998
Terry F. and Carol J. Zdun8/17/1998
Edward C. and Margaret C. Chang8/18/1998
Richard J. and Carol C. Spera8/18/1998
Peter J. Bresson8/19/1998
Neal T. Baker Enterprises, Inc.8/19/1998
Randal W. Howard8/19/1998
Robert and Diana Roberts8/19/1998
Marco Deplano8/20/1998
ASA Investerings Partnership, Alliedsignal Inc., Tax Matters Partner8/20/1998
Jack F. and Virginia Surridge8/20/1998
Estate of Ethel M. Cumber Wilson, Deceased, Ethel C. Kelly and Dennis I. Belcher, Co-Executors8/24/1998
California Marine Cleaning, Inc.8/24/1998
Michael D. and Joan Welch8/24/1998
Walter J. Piszczek8/24/1998
Girish and Nalini G. Patel8/24/1998
Estate of Albert Fratini, Deceased, Marion Friedeberg, Personal Representative8/24/1998
Donald Keith Morley and Rebecca B. Morley8/24/1998
Greenberg Brothers Partnership #4, a.k.a. Breathless Associates, Richard M. Greenberg, Tax Matters Partner, et al.8/24/1998
James Triplett8/25/1998
Jeffrey C. and Kelly O. Stone8/31/1998
Leonard Pipeline Contractors, Ltd.9/1/1998
Custom Chrome, Inc. and Subsidiaries9/2/1998
Dennis R. Andrews9/2/1998
Security State Bank9/3/1998
Howard E. Clendenen9/3/1998
Newby's Plastering, Inc.9/8/1998
Stephen and Ann Schwalbach9/8/1998
Robert K. Stewart, Jr.9/8/1998
Robert J. Hoaglund9/9/1998
Douglass H. and Suzanne M. Bartley9/10/1998
Estate of Honore V. De St. Aubin, Deceased, Ovide E. De St. Aubin, Executor, et al.9/14/1998
John Andrew Dorris and Donna L. Dorris9/15/1998
Estate of Lewis S. Thompson, III, Deceased, Synovus Trust Company, Successor Executor To Security Bank and Trust Company9/16/1998
Roger Farmer9/17/1998
James M. Abraham9/17/1998
Martin and Marion Abbene9/21/1998
John R. Hernandez9/21/1998
Frances J. Ryan9/21/1998
U.S. Bancorp and Its Consolidated Subsidiaries9/21/1998
Emil Fankhauser9/21/1998
Richard L. Matz and Linda A. Matz, Deceased, Richard Lee Matz, Jr., Independent Executor9/22/1998
Russell A. Condello9/22/1998
Charles E. Marquart, III9/22/1998
Richard D. Frazier and Yvonne Frazier9/22/1998
Robert E. Iles and Monica M. Iles9/22/1998
Robert A. Hall and Laverne M. Hall9/22/1998
James W. Harris and Dorthy R. Harris9/22/1998
Estate of Robert L. Wagner, Deceased, Ruth R. Wagner, Personal Representative, and Ruth R. Wagner, et al.9/23/1998
James R. and Susan B. Brickman9/23/1998
James A. and Muriel M. Andrews9/23/1998
Cane Creek Sportsman's Club, Inc.9/24/1998
KENCO Restaurants, Inc. et al.9/24/1998
Robert C. and Nancy L. Arnold9/28/1998
Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor9/28/1998
Labelgraphics, Inc.9/28/1998
Michael London9/29/1998
Ludivina Madrigal9/29/1998
Alan G. Vannoord9/30/1998
Davenport Recycling Associates, Sam Winer, Tax Matters Partner9/30/1998
Courtney C. Haun and Rebecca F. Haun10/1/1998
Mark T. Allen10/5/1998
John L. Boettner, Jr.10/5/1998
Timothy E. Butler10/5/1998
Theodore Edward Hagadone10/5/1998
Clarence D. Kightlinger10/5/1998
Subhendu Das10/5/1998
J. Michael Joly and Bonnie B. Joly, Jody Steven Joly, and David Andrew Joly10/5/1998
Lana Faye Green10/5/1998
Sandy Kay Jones and Clint Joseph Jones10/5/1998
Travis and Jayne Sanderson10/5/1998
Don and Margaret Taylor10/5/1998
Polly M. Cherry10/5/1998
Sudhir P. Srivastava and Elizabeth S. Pascual10/6/1998
Dai Ho and Young H. Cho10/7/1998
James T. Sinyard and Monique T. Sinyard10/7/1998
Kenneth and Sheila Smith10/8/1998
John Robert Forrest10/8/1998
Estate of Ann H. Brookshire, Deceased, Harvey B. King, Independent Executor10/8/1998
James L. Sullivan and Dorothy B. Sullivan10/8/1998
Peter C. Lafavor and Suzanne Lafavor10/8/1998
Suzanne F. Mottola10/9/1998
Paul Arthur Zipp10/13/1998
Gregory Stewart Malone and Pamela Joyce Malone10/13/1998
Anne R. Dugan10/15/1998
M.J. Wood Associates, Inc.10/15/1998
Katia V. and Peter Popov10/15/1998
Alan Michael Newman10/16/1998
Robert C. Coborn, Sr.10/19/1998
Alexandra M. Medlin10/19/1998
Dale Reid Edmonds10/20/1998
Brian L. and Carole J. Nahey10/21/1998
U.S. Bancorp, Successor In Interest to West One Bancorp and Subsidiaries, formerly known as Moore Financial Group, Inc.10/22/1998
Keith K. Stroupe10/22/1998
Edward Nathan Levine10/23/1998
Benigno Antonio Gasparutti10/23/1998
Theresa Salopek, et al.10/26/1998
Clifford Thomas and Leah Diane Noah10/26/1998
Tadeusz Smus10/28/1998
Kenneth & Linda J. Logie10/29/1998
Hallmark Cards, Incorporated and Subsidiaries10/30/1998
Stephen S. Wang, Jr.11/2/1998
Robert B. Keenan11/2/1998
Marian and Halina Januszewski11/3/1998
John F. Romann11/4/1998
Srichai and Pusadee Rungrangsi11/4/1998
Gary K. Bielfeldt and Carlotta J. Bielfeldt11/6/1998
James J. and Linda J. Harford11/6/1998
Antonio and Francesca Pecora11/6/1998
Ivor F. and Debra A. Benci-Woodward, et al.11/9/1998
Benjamin B. and Dorina Micorescu11/10/1998
Michael Alan Jablonski11/10/1998
Sidney Dishal and Anna Dishal11/10/1998
Ronny H. and Charlotte A. Schmalzer11/10/1998
Wayne C. Mason11/12/1998
Shigenori Kudo and Motomi Kudo, et al.11/12/1998
Gary James Taylor11/12/1998
Donald C. Richardson and Rita M. Allaire11/12/1998
Carolyn M. Fankhanel11/12/1998
Salvador A. and Kathleen M. Gaudiano11/13/1998
Stephen Neal Swihart11/13/1998
Phillip Lee Allen and Carolyn F. Allen11/13/1998
David White11/13/1998
Bonnie A. Broughton11/13/1998
Susan L. Bay11/16/1998
John T. Talkington and Margaret K. Talkington11/16/1998
Louise B. Barnes, Donor, et al.11/17/1998
Gregory C. Welton11/17/1998
William O. Harrison11/18/1998
Sharon Yakira11/18/1998
Stephen D. Podd11/18/1998
Estate of Betty Pace Miller, Deceased, Jerry D. Walker, Independent Executor11/18/1998
American Valmar International Ltd., Inc., et al.11/19/1998
Juan N. and Miriam J. Villareal, et al.11/19/1998
Chad A. and Katherine J. Lincoln11/24/1998
Cerand & Company, Inc.11/24/1998
Ernest Newton11/24/1998
Richard J. and Anna J. Sinsigalli11/25/1998
Denson C. and Linda C. Brumley11/25/1998
Thomas H. Scott and Lynn D. Scott, Transferees11/30/1998
Ronald P. Barranti and Stephanya M. Barranti12/3/1998
George S. and Frela D. Beck12/7/1998
Estate of Marie S. Hubberd, Deceased, John B. McNamara, Jr., and Clayborne L. Nettleship, Co-Independent Executors12/7/1998
Intermet Corporation & Subsidiaries12/8/1998
Aladar and Ilona G. Stolmar, Deceased12/8/1998
C.H. Robinson, Inc. and Subsidiaries12/8/1998
Michael J. and Carrie L. Woods12/10/1998
Joseph M. Perry12/10/1998
Jung Sik Lim & Bok S. Lim12/10/1998
Estate of Charles K. Russell, Deceased, Lavada S. Russell, Executrix, and Lavada S. Russell12/10/1998
Anargyros George Mylonas12/14/1998
Jeffrey C. and Kelly O. Stone12/14/1998
Albert William Dehr, III and Yoeng Yoep Dehr12/15/1998
Domingo Perez12/15/1998
Frank Gant and Roberta Gant12/15/1998
Imre and Gizella Cziraki12/15/1998
Ronald Thomas12/15/1998
Michael Morrissey12/16/1998
Carl J. Fabry and Patricia P. Fabry12/16/1998
Irene E. Jones, a.k.a. Irene E. Perry-Jones a.k.a. Irene E. Perry12/21/1998
Pramod and Raj Tandon12/22/1998
Michael H. Johnson and Patricia E. Johnson12/23/1998
Patrick E. Catalano12/23/1998
Steven and Jennie Jacobs12/23/1998
Turner Broadcasting System, Inc. and Subsidiaries12/23/1998
Estate of Jacqueline A. Stotz, Deceased, Trent McGee and Leo Kaplan, Co-Executors and Jackie Stotz Trust, Trent McGee and Leo Kaplan, Co-Trustees12/23/1998
Richard A. Cole, M.D. Inc.12/23/1998
Bernard Boozer12/23/1998
Robert M. and Paulette G. Maddox12/23/1998
Alec Jeffrey Megibow12/28/1998
Estate of Edward Brockenbrough, Deceased, Sharon Brockenbrough, and Suntrust Bank, Coexecutors, and Sharon Brockenbrough12/28/1998
Manuel J. Serpa, Jr. and Patricia A. Serpa12/28/1998
Estate of Marguerite S. Millikin, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, F.K.A. Ameritrust Company, Trustee12/29/1998
Pavel Dobra and Ana Dobra12/29/1998
Char-Lil Corporation12/30/1998
Ghalardi Income Tax Education Foundation12/30/1998
DHL Corporation and Subsidiaries12/30/1998
Preston L. and Ruby M. Payton12/30/1998
M. Maureen Polsby12/30/1998
Dona Elizabeth Conway12/30/1998
Utah Medical Insurance Association12/30/1998
Earl L. Miller and Nancy B. Miller12/30/1998


Last modified: April 4, 2007