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US Tax Court Opinions 2000

Case NameReleased
Larry Charles Miller1/3/2000
Ernest A. and Berniece C. Hunter1/5/2000
Estate of William Busch, Deceased, Mary Dana, Executor1/5/2000
Ann Powers, F/K/A Melanie Ann Studinger1/6/2000
Loy Robert Bost, III1/6/2000
Estate of Ethel Josephine Spowart Hinz1/6/2000
Suzy's Zoo1/6/2000
Don D. Coffman and Debra Coffman1/7/2000
Vladimir D. and Josephine M. Saric1/10/2000
Ranghild Elton, Kenneth Siebert, Trustee1/10/2000
John T. Jorgl and Sharon Illi1/11/2000
John W. Marsh1/11/2000
Estate of Beatrice Ellen Jones Dunn1/12/2000
Mary T. King and Fatai O. King1/12/2000
Jack J. Grynberg1/13/2000
Philip E. Lucas1/13/2000
Doreen Boyd1/18/2000
Jack Lane Taylor1/18/2000
Dean P. Munoz1/18/2000
Khalil and Lana K. Hamdan1/18/2000
Joseph J. House1/19/2000
Stephen L. and Doralynn Goodman1/19/2000
Charles and Beatrice M. Reynolds1/19/2000
Richard T. Mullen1/19/2000
Yancy D. Greer and Rita K. Greer1/19/2000
Alain and Monique Massot1/19/2000
Matthew M. Perdue1/21/2000
Russell S. Greene1/21/2000
Emmanuel I. Nwachukwu1/21/2000
Robert H. and Mildred M. Bettisworth1/21/2000
G.B. Data Systems, Inc.1/21/2000
Mary Ann and William J. Garbett1/27/2000
William Warren Kelly1/28/2000
Joseph T. McQuatters2/3/2000
Gerald and Kathleen Chamales2/3/2000
Carol M. Read, et al.2/4/2000
Frances L. and Gary L. Rambacher2/4/2000
Loren H. Schwechter2/4/2000
James Mess and Janet Mess2/7/2000
Anthony W. Jorgenson and Florence A. Jorgenson2/7/2000
John Charles Treadaway, Sr.2/8/2000
Toyota Town, Inc.2/8/2000
David Edward Neumeister2/8/2000
Stuart M. Smith, Jr.2/9/2000
Edith Hunter Hornberger, et al.2/9/2000
ABC Rentals of San Antonio, Inc., et al.2/10/2000
Dan E. and Susan J. Martens2/10/2000
Harry R. Gross2/10/2000
Richard Dundore and Virginia D'Anna-Dundore2/10/2000
Thomas Y. Wallace2/11/2000
Allen C. Chamberlin and Martha L. Chamberlin2/11/2000
Mario Biaggi and Estate of Marie Biaggi2/11/2000
Estate of Etta H. Weinberg2/15/2000
Payless Cashways, Inc. and Its Subsidiaries2/16/2000
Estate of Eileen Kerr Stevens2/18/2000
Larry G. and Helen M. Horst2/18/2000
Miguel Martin and Claudia P. Palos2/22/2000
Ella Louise Wooten2/22/2000
Anthony Tinsman2/22/2000
Photo Art Marketing Trust, Jimmy C. Chisum, Trustee2/23/2000
Cascade Designs, Inc.2/23/2000
William A and Ann M. Jacobs2/23/2000
S/V Drilling Partners, Snyder Armclar Gas Company, Tax Matters Partners2/23/2000
Antonio and Luzviminda Pungot2/24/2000
Edgar and Doris Brown2/28/2000
Frank Armstrong, III, Transferee, et al.2/28/2000
Robert J. Bivolcic2/28/2000
Bantam Domestic Trust2/29/2000
Photo Art Marketing Trust, John P. Wilde, Co-Trustee2/29/2000
Richard K. and Marilyn J. Phillips2/29/2000
Scenic Wonders Gallery, LLC2/29/2000
David H. and Suzanne Hillman2/29/2000
Estate of Charles E. Reichardt3/1/2000
Stephen W. Williams3/1/2000
Laura A. Loveland Espinosa3/1/2000
Falstone, Inc.3/2/2000
Chicago Mercantile Exchange3/2/2000
Ferydoun Ahadpour, a.k.a, F. Ahadpour, And Doris Ahadpour3/2/2000
Jeff Burger Productions3/3/2000
Chad Hazam3/3/2000
Mitchell G. Mann3/3/2000
Legal Ease, A Trust3/3/2000
Banana Moon Trust, J.C. Chisum, Trustee, and Purple Passion Trust, J.C. Chisum, Trustee3/3/2000
Bull Holdings, a Trust, James R. Slagle & Russell Buchanan, Trustees3/3/2000
Sandra J. Brannon3/6/2000
Diana T. Visco3/7/2000
Philip Lewis Hart3/7/2000
Douglas L. Hadsell3/7/2000
Karen Y. Nielsen3/8/2000
Meredith and Shirley A. White3/9/2000
Patrick E. Catalano3/9/2000
Frank J. Gorgie and Rosalia Gorgie3/9/2000
Mary K. Heckaman3/13/2000
Chung Ui Kim and Ok Hui Kim3/13/2000
Matthew W. Norwood and Linda D. Kramer3/13/2000
Jeffrey Christopher Sprankle3/14/2000
Edward K. & Susie Y. Wong3/14/2000
William D. Zack3/14/2000
Richard Henry and Carmen M. Strickland3/14/2000
William R. & Carol Enyart3/14/2000
Estate of Lloyd P. Cavett3/15/2000
Janet N. Moore3/17/2000
Howard Goza3/17/2000
Robert T. and Mary F. Gow3/20/2000
Katherine Strasburg3/20/2000
Hermine Leventhal3/20/2000
Xavier J.R. and Sulochana D. Avula3/21/2000
Ted and Tammy Estes3/21/2000
Joseph Henry Metelski3/21/2000
Marsha M. Bland3/22/2000
Ronna Joan Robertson3/24/2000
Cheryl J. Miller3/24/2000
Michael C. Hollen and Joan L. Hollen3/24/2000
Harvey J. Davis and Patricia A. Davis3/27/2000
Francis G. Laguaite3/27/2000
Normandie Metal Fabricators, Inc.3/27/2000
James E. Briggsdaniels3/28/2000
Lauro G. and Gayle W. Guaderrama3/28/2000
Thomas F. and Toyia A. Noons3/28/2000
Sutherland Lumber-Southwest, Inc.3/28/2000
Matti Kosonen3/28/2000
Charles E. and Sherrie R. Strange3/29/2000
Fred B. and Georgia Elane Berry3/29/2000
Victor I. Rosenberg and Deborah I. Rosenberg3/29/2000
Earthquake Sound Corporation3/30/2000
Bobby B. Smathers and Kathleen N. Smathers3/30/2000
RACMP Enterprises, Inc.3/30/2000
Richard and Rebecca Adair3/30/2000
Delwin D. Houser3/30/2000
Von Euw & L.J. Nunes Trucking, Inc.3/31/2000
Michael P. and Dolores A. Gam3/31/2000
Jerry and Patricia A. Dixon3/31/2000
Michael and Marla Sklar4/5/2000
Sharon Purcell DiLeonardo4/5/2000
Eugene P. Kremer4/5/2000
Keith Chiosie4/5/2000
Theron R. Livingston, Sr.4/6/2000
Robert and Mildred Peaco4/6/2000
Fatai O. and Mary T. King4/10/2000
Daniel Franklin Haines4/10/2000
Michael G. Bunney4/10/2000
Alva H. Beachy4/10/2000
Michael and Patricia Vetrano4/10/2000
Harold W. and Julia A. Kahla4/10/2000
Laurence L. and Patricia Jacobs4/10/2000
Madeline A. Coblenz and William J. Mason4/11/2000
Mid Del Therapeutic Center, Inc.4/11/2000
Estate of Mary D. Maggos4/11/2000
Alton F. Emerson4/12/2000
Anthony J. McCarthy4/12/2000
Best Life Assurance Company of California4/12/2000
Estate of Carolyn J. Rogers4/12/2000
Daniela Aldea4/12/2000
Robert D. Mueller4/12/2000
Ann Jorgensen4/13/2000
Daniel J. Culnen4/13/2000
Jean Claude Guerrier4/13/2000
Robert Banat4/14/2000
Barry Philliip Fiegel4/18/2000
David Dung Le, M.D., Inc.4/18/2000
Oscar Hughes, Jr.4/20/2000
Ilija and Branka Mitic4/20/2000
Thomas J. Mitchell and Janice M. Mitchell4/21/2000
Debra J. Hord4/24/2000
Orlander Robinson4/24/2000
Quantum Company Trust4/25/2000
R. Paul Kropp4/25/2000
Estate of Harry Orenstein4/26/2000
John S. Halpern4/28/2000
Michael B. Butler and Jean Butler4/28/2000
Exxon Mobil Corporation and Affiliated Companies, f.k.a. Exxon Corporation and Affiliated Companies5/3/2000
Randall Mark Jacobson5/5/2000
Mike Amini5/5/2000
Stephen Kowalchuk5/5/2000
James L. and Eva J. Downs5/10/2000
Diane Fernandez5/10/2000
Phillip M. Wenger, C.P.A., A Sole Proprietor5/12/2000
James H. Japhet5/15/2000
Richard D. Warren and Elizabeth K.5/16/2000
Fredie Lynn Charlton5/16/2000
Randolph John Beale5/17/2000
Durham Farms #15/18/2000
Angelo F. DeJoy5/18/2000
Asa Eugene Pearson5/18/2000
Estate of Kenneth F. Schoeneman5/18/2000
Thomas Corson and Judith Corson5/18/2000
Roland D. Van Fossen5/18/2000
John C. Archer and Nancy M. Archer5/22/2000
Roger John Torpie, Jr.5/22/2000
Marilyn J. Baker5/22/2000
Dartmouth Clubs, Inc.5/22/2000
Thomas P. and Ermina A. Krukowski5/22/2000
Thomas B. Benham5/22/2000
David R. and Darlene Funk, et al.5/23/2000
Crystal Beach Development of Destin Ltd.5/24/2000
Van Roekel Farms, Inc.5/24/2000
Eldon R. Kenseth and Susan M. Kenseth5/24/2000
Cathleen C. Shepherd5/25/2000
Arnold Reisman and Ellen Reisman5/25/2000
Sean E. Batson5/25/2000
Edward L. Provost and Vicky L. Provost5/26/2000
Robert E. Signom, II and Lola Signom5/26/2000
Marcos Eliseo and Teodora C. Escobar De Paz, et al.5/26/2000
American Stores Company and Subsidiaries5/26/2000
Kenneth J. Nissley and Terri C. Connor Nissley5/30/2000
James P. Shea and Patricia H. Shea5/30/2000
Pelaez and Sons, Inc.5/30/2000
Eric E. and Dorothy M. Smith6/8/2000
Nancy J. Hukkanen-Campbell6/12/2000
Patty K. Copeland, a.k.a. Patty K. White6/14/2000
Busbee, Tommy W. and Pamela L.6/14/2000
Quality Auditing Company, Inc.6/19/2000
Lucielle J. Offiler, a.k.a. Lucille Offiler6/19/2000
Haas & Associates Accountancy Corporation6/21/2000
John W. and Faythe A. Miller6/23/2000
Daniel L. and Ingrid N. Carroll6/23/2000
Virginia M. Marten6/26/2000
Estate of Emily F. Klauss6/27/2000
Michael H. Gulley and Paula M. Gulley6/27/2000
Virginia M. Marten6/27/2000
Thomas C. Sandoval, Jr. and Bobbie J. Sandoval6/27/2000
Edward D. Lang and Sharon A. Lang6/27/2000
Alfred J. Martin6/27/2000
Estate of Rebecca A. Wineman6/28/2000
Friscia Construction, Incorporated, et al.6/28/2000
Ronald M. Brooke6/28/2000
Norman H. Fawson and Mary Jane B. Fawson6/28/2000
John R. and Lois J. McCarthy6/29/2000
Paul Martin Zimmerman6/29/2000
Marjorie Cathey Miller6/29/2000
Kevin E. O'Brien6/29/2000
Rhone Poulenc Surfactants and Specialties, L.P.6/29/2000
William A. Hoffman, Jr.6/29/2000
Richard L. and Kelly D. Robson6/29/2000
GAF Corporation and Subsidiaries6/29/2000
Minnesota Lawyers Mutual Insurance Company and Subsidiaries6/30/2000
Florida Progress Corporation and Subsidiaries6/30/2000
Steven and Davina Sego6/30/2000
Estate of Morton B. Harper6/30/2000
MidAmerican Energy Company6/30/2000
James E. and Shirley S. Deas6/30/2000
Kandiah and Nalini Jeyapalan7/5/2000
Otis W. Jordan and Alma F. Jordan7/5/2000
Philip E. Parsons and Karen Parsons7/5/2000
Jacob and Chana Pinson, et al.7/6/2000
John L. and Lisa K. Erickson7/7/2000
Gold Bar, Incorporated7/10/2000
Sherald Lynn and Susan Jana Davis7/10/2000
Richard D. Nelson7/11/2000
Manuel and Margaret Karcho7/13/2000
Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner7/17/2000
Reed-Merrill, Inc.7/17/2000
Thomas Clarence and Claudia Ellen Maloney7/17/2000
Tutor-Saliba Corporation, A California Corporation7/17/2000
Robert Emmett Robertson, III7/18/2000
Horace M. Chambers7/18/2000
Stephen R. Jones7/20/2000
William M. Donovan7/21/2000
Gerald E. and Nancy J. Toberman7/24/2000
William A. and Gayle T. Cook, Donors7/25/2000
Randal W. Howard7/25/2000
Estate of Melvine B. Atkinson7/26/2000
Jeffrey Michael Steingold7/28/2000
Joseph P. McGivney, Jr.7/28/2000
Troy Enterprises Trust7/28/2000
Renaissance Enterprises Trust7/28/2000
John J. Flynn and James H. Thomas7/28/2000
James R. Palmer and Linda D. Palmer7/28/2000
Ronald A. Davis7/31/2000
Neonatology Associates, P.A., et al7/31/2000
Richard E. Cramer7/31/2000
James M. Nitschke and Patricia S. Nitschke8/1/2000
Howard M. Morgan and Glenice S. Morgan8/1/2000
Vandra Bros. Construction Co., Inc.8/2/2000
Ralph J. and Mary H. Muegge8/2/2000
Louis J. Novak8/2/2000
James H. K. Wong8/3/2000
Philip A. Sellers8/3/2000
J. Erik and Carris J. Kocher8/4/2000
Estate of Fred O. Godley, Deceased, Fred D. Godley, Administrator CTA8/4/2000
John B. Cosgriff8/4/2000
Vernon Miller8/4/2000
Kenneth W. Frische8/4/2000
Anthony S. D'Acquisto8/4/2000
Newhouse Broadcasting Corporation and Subsidiaries, et al.8/7/2000
Textron Inc. and Subsidiary Companies8/7/2000
Robert L. and Joanne Tammaro8/7/2000
Eugene W. Alpern8/8/2000
David C. McCune8/8/2000
Quantum Investments, L.L.C.8/8/2000
Sandra B. Ball and Keirh M. Northrop8/8/2000
Loretta Jean Randolph8/9/2000
James Lewis and Lilian E. Hunter8/9/2000
Kathy A. King8/10/2000
Madeline Cook8/10/2000
Jose Guaba8/10/2000
Robert Conrad Eanes II8/10/2000
Susan Jane Hoyez, C.P.A.8/10/2000
Marvin L. Barmes and Barbara J. Barmes8/11/2000
Harold L. & Lacheer A. Dozier8/11/2000
Clifford E. Barbour, Jr. and Dorothy D. Barbour8/14/2000
Robert G. Bacon and Barbara Bacon8/15/2000
Howard V. More8/15/2000
Estate of Edward H. Eddy8/16/2000
Estate of Glenn G. Forgey8/16/2000
Research Two Limited Partnership8/16/2000
Patricia R. Carpentier8/16/2000
Michael A. Lacher and Judith W. Lacher8/17/2000
Michael and Kazuko Yang8/17/2000
Michael E. and Linda S. Murray8/17/2000
Abraham Lincoln Opportunity Foundation8/17/2000
Estate of Charles a. Boratello, Deceased, C. Norman Borgatello and Josephine E. Donnelly, Co-Executors, and C. Norman Borgatello, Successor Trustee to the Charles A. Borgatello Living Trust8/18/2000
Blue Cross & Blue Shield of Texas, Inc. and Subsidiaries8/18/2000
Jaco L.C., Jay A. Odom, Tax Matters Partner8/21/2000
Estate of Judith U. Harrison8/22/2000
Paul Harrison Duncan8/24/2000
Lester L. and Susan P. Samford8/24/2000
Barry and Penny Knelman8/24/2000
Armin Unger8/24/2000
Lenward C. Hood and Barbara P. Hood8/25/2000
Newhouse Broadcasting Corp. and Subsidiaries, et al.8/25/2000
Agri-Cal Venture Associates, Frederick H. Behrens, Tax Matters Partner, et al.8/28/2000
AL Trust8/29/2000
YMO Trust8/29/2000
PM Trust8/29/2000
BHC Trust8/29/2000
Malvern Hills Trust8/29/2000
Kathryn Cheshire8/30/2000
Shirley J. Raney8/30/2000
Joseph J. and Eileen H. Lipari8/30/2000
Hubert R. G. Raney8/30/2000
Dereco, Inc.8/30/2000
William T. and Deborah S. Praytor8/31/2000
Chrysler Corporation, f.k.a. Chrysler Holding Corporation, as Successor by Merger to Chrysler Motors Corporation and Its Consolidated Subsidiaries8/31/2000
John M. and Norma A. Mikalonis8/31/2000
Thomas J. Fisher and Ann M. Fisher, et al.9/5/2000
Kenneth L. Musgrave and Etta D. Musgrave9/6/2000
CC&F Western Operations Limited Partnership, CC&F Investors, Inc., Tax Matters Partner9/8/2000
Estate of Suzanne C. Pruitt9/12/2000
Richard J. and Melodie D. McKeever9/14/2000
Marin I. and Anita J. Johnson9/15/2000
Jim L. Westling9/15/2000
Microsoft Corporation9/15/2000
Howard Howe and Janice Howe9/18/2000
Stephen C. Smith9/18/2000
J. Michael Shedd and Marita Shedd9/18/2000
Douglas P. McLaulin, Jr. et al.9/20/2000
Calypso Music Incorporated9/20/2000
Talmadge and Reatha Swanagan9/20/2000
Solomon Mayer9/20/2000
Larry Whittington9/21/2000
Estate of James J. Renier, Deceased, Kent L. Renier and Dubuque Bank & Trust Company, Co-Executors9/25/2000
David Stevan and Karen Ann Brandriet9/25/2000
William T. Hough and Norma Hough9/25/2000
Robert Lloyd9/25/2000
Dean F. and Jocelyne S. Pace9/25/2000
Scott L. Lafavre and Shari L. Lafavre9/25/2000
Flahertys Arden Bowl, Inc.9/25/2000
Ross M. Muir9/26/2000
Churchill Downs, Inc. and Subsidiaries9/26/2000
Patrick C. Badell and Lillian A. Badell9/26/2000
U.R. Neely9/27/2000
Frank A. Luca and Sherry L. Luca9/27/2000
Patricia L. Baldwin9/27/2000
William K. Starr9/27/2000
Tom I. Lincir and Diane C. Lincir9/27/2000
Audrey Carlisle9/28/2000
Charles A. McGee9/28/2000
Roderick P. Strickland and Linda G. Strickland9/28/2000
Archie L. and Louise B. Honbarrier9/29/2000
James E. Anderson and Cheryl J. Latos10/2/2000
Frank J. & Ann M. Feraco10/3/2000
Frank Blazic10/3/2000
Midwest Stainless, Inc. and Robert A. and Mary J. Lechner10/4/2000
Diesel Country Truck Stop, Inc.10/6/2000
Kevin R. Johnston10/6/2000
Michael H. and Barbara Selter10/6/2000
The Nationalist Foundation, A Mississippi Non-Profit Corporation10/11/2000
Robert C. MacElvain10/13/2000
Helen S. Healer10/13/2000
Scott William Katz10/13/2000
William W. Howard10/13/2000
Henry Hermanus Van Es10/13/2000
David A. and Paula J. Henderson10/16/2000
Henry and Esther Misle10/16/2000
Coggin Automotive Corporation10/18/2000
Estate of Algerine Allen Smith10/18/2000
Ingram Industries, Inc. & Subsidiaries10/18/2000
R. George and Penney Gregersen10/19/2000
Estate of Henry A. Lassiter, deceased, Paula Ann Masters Lassiter, administrator, C.T.A.10/19/2000
Allen Family Foods, Inc.10/20/2000
Ronald J. and Linda Gabriel10/20/2000
Gary Blore10/20/2000
Raymond P. Corkrey and Megan B. Flom-Corkrey10/24/2000
Bernardus A. P. Dobbe and Klazina W. Dobbe10/25/2000
At Cost Services, Inc.10/25/2000
ABFA Trust10/25/2000
J.C. Shepherd10/26/2000
Herbert L. Mitchell, deceased, and Ella Marie Mitchell10/26/2000
Robert A. and Colleen L. Lund10/30/2000
Robert Cotton, Jr.10/30/2000
Alron Engineering & Testing Corp.11/1/2000
Robert M. Temple11/1/2000
Rebecca Wright11/1/2000
Estate of Marie A. Bies11/2/2000
Andrew Fullman11/3/2000
Myron Barlow and Arlene Barlow11/3/2000
Ingo H. Jensen11/6/2000
Ronald N. and Karen M. Gross11/7/2000
William B. Meyer11/7/2000
David E. and Rebecca Newman11/8/2000
Union Carbide Foreign Sales Corporation, et al.11/8/2000
Evelyn M. Martin11/8/2000
Paul D. and Joyce E. Krause11/8/2000
Douglas T. Busby & Valarie E. Busby11/8/2000
Richard D. Anderson and Mary L. Anderson11/8/2000
Donna J. Hendley11/9/2000
Sherwin-Williams Company Employee Health Plan Trust11/9/2000
Kenneth G. Schladweiler11/13/2000
Stephen C. Loadholt Trust, Debra M. Lance Trustee, et al.11/13/2000
Samuel and Bernice Boone Trust11/13/2000
Edward G Smith and Jan M. Smith11/14/2000
Salina Partnership LP11/14/2000
Estate of Alton Bean11/15/2000
Donald B. Hawksley11/15/2000
Robert and Joyce Dirkse11/15/2000
Union Ganadera Regional de Chihuahua, Inc.11/16/2000
Donald DeCleene and Doris DeCleene11/17/2000
Umit Tarakci11/21/2000
Kenneth Andrew Baratelle11/22/2000
Gabriel M. Daya, et al.11/22/2000
Seagate Technology, Inc.11/27/2000
Eric Test and Delia Braun11/27/2000
John J. Petito11/29/2000
Estate of Albert Strangi11/30/2000
Alan Robert Zinsmeister11/30/2000
Ina F. Knight11/30/2000
The Nis Family Trust12/4/2000
Pamela Osowski12/4/2000
Jose Angel Lujan12/4/2000
Stanley Joseph Jennings12/4/2000
Estate of Floy M. Christensen12/6/2000
Darlow T. Madge12/7/2000
Larry D. & Gail Scott12/7/2000
James D. Barber and Betty L. Barber12/7/2000
Salih M. Zamzam and Mariam Zamzam12/7/2000
Thomas D. Berry12/11/2000
Nestle Holdings, Inc.12/12/2000
William Joel Ashley12/13/2000
Robert Patrick Day12/13/2000
FPL Group, Inc.12/13/2000
Terry Hiram Pierson12/14/2000
Dixie Van Aernam12/14/2000
Harland and Shirley Stonecipher12/14/2000
Jimmy D. Morris, Transferee12/18/2000
Phillip A. O'Bryon and Cyndie W. O'Bryon12/18/2000
Dynadeck Rotary Systems, LTD.12/18/2000
Franklin W. Briggs12/18/2000
Robert W. and Vivian Toan12/19/2000
Mid-Del Therapeutic Center, Inc.12/19/2000
Kenneth M. and Delores J. Hairston12/20/2000
Michele D. Livingston12/20/2000
James L. Christian12/20/2000
Clifford W. Miller12/21/2000
Audrey J. Walton12/22/2000
Seagate Technology, Inc., Successor in Interest to Seagate Peripherals, Inc., f.k.a. Conner Peripherals, Inc..12/22/2000
Keith E. and Marilyn B. West12/22/2000
Universal Trust 06-15-9012/27/2000
Estate of Robert V. Schuler12/28/2000
James W. and Laura L. Keith12/28/2000
Robert C. Geib12/28/2000
Jacob and Chana Pinson, et al.12/28/2000


Last modified: April 4, 2007