| Case Name | Released |
| Walton A. Sutherland | 1/2/1996 |
| Darold D. Friesen and Rosella M. Friesen | 1/3/1996 |
| The Coca-Cola Company, and Includible Subsidiaries | 1/4/1996 |
| James E. Redlark and Cheryl L. Redlark | 1/11/1996 |
| Brenda J. Gammon | 1/11/1996 |
| Elizabeth B. Miller | 1/11/1996 |
| Joseph C. Stepien | 1/11/1996 |
| Maria E. Reed | 1/11/1996 |
| Keith F. Marason | 1/16/1996 |
| Estate of Bert B. Rapp, Deceased, Richard L. Rapp, Executor | 1/18/1996 |
| Patricia S. Makalintal | 1/18/1996 |
| Earnest and Laura Tillman | 1/18/1996 |
| Southern Boiler Sales & Service, Inc. | 1/22/1996 |
| Joseph M. Inman | 1/22/1996 |
| Douglas Ritter | 1/22/1996 |
| Thomas E. and Joan A. Bennett | 1/22/1996 |
| Charles and Martha McHan | 1/22/1996 |
| Gene E. & Marilyn Narramore | 1/22/1996 |
| Gregory Summers and Justine Summers | 1/22/1996 |
| Ralph Leon Hays, Jr., | 1/22/1996 |
| Abhimanyu Swain | 1/23/1996 |
| Yousef Rouzmehr | 1/23/1996 |
| Heritage Auto Center, Inc. | 1/23/1996 |
| J.J. Zand | 1/23/1996 |
| Estate of Cyril I. Magnin, Deceased, Donald Isaac Magnin, Executor | 1/24/1996 |
| Alex Morgan Foster | 1/24/1996 |
| Cooper River Office Building Associates, Management of Cooper River, Inc., Tax Matters Partner | 1/24/1996 |
| Mark C. Nagy | 1/24/1996 |
| Estate of Sylvia P. Goldman, Deceased, Marsha Goldberg and Linda Tanenbaum, Co-executrices | 1/25/1996 |
| Wilburn C. Hall, Jr. | 1/25/1996 |
| The Brinson Company-Midwest, Inc., et al | 1/25/1996 |
| Rebecca A. Peck | 1/29/1996 |
| 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, Executrix | 1/29/1996 |
| Robert Michael Garner | 1/30/1996 |
| Orvil M. Weddel and Karen L. Weddel | 1/30/1996 |
| 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. Wilkinson | 2/1/1996 |
| Anna Ruth French | 2/1/1996 |
| James Stewart and Mary Ann Lanphere | 2/5/1996 |
| Bevel M. and Patricia N. Hoffpauir | 2/5/1996 |
| Jerry Silver | 2/6/1996 |
| Craig E. and Debbie A. Brown | 2/6/1996 |
| Danny K. Eldridge and Elma J. Eldridge | 2/8/1996 |
| Eric A. and Jane C. Lanigan | 2/12/1996 |
| Marvin W. and Kathryn A. McPike | 2/12/1996 |
| Kent J. and Ruth W. Dawson | 2/12/1996 |
| Emmett I. and Shirley Sindik | 2/12/1996 |
| Thomas E. King | 2/13/1996 |
| Eddie M. and Cynthia L. Chandler | 2/13/1996 |
| Estate of Joseph R. Cloutier, Joseph A. Cloutier, Fiduciary | 2/13/1996 |
| Jesse F. Webb | 2/13/1996 |
| B. Theodore and Wendy Chapin | 2/14/1996 |
| Maurice E. Hodgkins and Barbara J. Hodgkins | 2/14/1996 |
| James H. Swanson and Josephine A. Swanson | 2/14/1996 |
| Lindsey C. Nelson | 2/14/1996 |
| David E. Jackson | 2/14/1996 |
| Joseph P. and Marilyn Schneller | 2/15/1996 |
| Bausch & Lomb Incorporated and Consolidated Subsidiaries | 2/15/1996 |
| Earle E. Murphy | 2/15/1996 |
| Diana Lynn Taub | 2/15/1996 |
| James V. & Melinda S. Edmiston | 2/15/1996 |
| Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix | 2/15/1996 |
| Anthony Ranciato and Lucille Ranciato | 2/20/1996 |
| Dudley Joseph and Myrna Dupuy Callahan | 2/20/1996 |
| Charles A. Ballard | 2/20/1996 |
| Gaylon L. Harrell | 2/20/1996 |
| Geraldine H. Pearson | 2/20/1996 |
| Alumni Association of the University of Oregon, Inc. | 2/20/1996 |
| Nancy Silverman and Estate of Sheldon Silverman, Deceased, Nancy Silverman, Executrix | 2/20/1996 |
| Bryan J. and Christine N. Baugh | 2/21/1996 |
| Robert W. and Jennifer J. Fritz | 2/21/1996 |
| John Edward and Linda Hall | 2/21/1996 |
| Meserve Drilling Partners, Regional Resources, Inc., F.K.A. R&R Energy, Inc., Tax Matters Partner | 2/21/1996 |
| Alice Berger, et al. | 2/22/1996 |
| Douglas A. Vander Heide and Janet Vander Heide | 2/22/1996 |
| Atlantic Mutual Insurance Company and Includible Subsidiaries | 2/22/1996 |
| Tate & Lyle, Inc. and Subsidiaries | 2/26/1996 |
| Martin H. Droz | 2/26/1996 |
| Gregg H. Risner | 2/26/1996 |
| Maschmeyer's Nursery Inc. | 2/26/1996 |
| James P. Whitmer | 2/26/1996 |
| Frederick M. Fox | 2/26/1996 |
| Eugene C. Joseph, Sr. | 2/26/1996 |
| Peter and Ursula Reimann, et al. | 2/27/1996 |
| Robert G. Leslie and Marilyn B. Leslie | 2/28/1996 |
| Henry F. Wesselman | 2/28/1996 |
| Bill McDonald | 2/28/1996 |
| Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative | 2/29/1996 |
| Doris F. Rabenhorst and Alvin P. Rabenhorst, Sr. | 2/29/1996 |
| Kingman K. Babcock and Lillian L. Babcock | 2/29/1996 |
| Barnett Banks of Florida, Inc. and Subsidiaries | 2/29/1996 |
| Mary Lee Sharer | 2/29/1996 |
| John W. and Vincentia Schwartz | 2/29/1996 |
| Mary Lee Sharer | 2/29/1996 |
| Signet Banking Corporation | 2/29/1996 |
| On Shore Quality Control Specialist, Inc. | 3/4/1996 |
| Lloyd E. Dawson, Jr. | 3/4/1996 |
| Arthur Takamoto and Louise Takamoto | 3/4/1996 |
| Estate of James F. Hall, Jr., Deceased, Harriet Hall, Executrix, and Harriet Nixon Hall | 3/4/1996 |
| S. Paul and Patricia J. Dubose | 3/5/1996 |
| Joseph L. Barnhill, Jr. and Cynthia A. Barnhill | 3/5/1996 |
| Raymond Albert Moorefield | 3/5/1996 |
| Estate of Raymond E. Jones, Deceased, Dorothy J. Jones, Independent Executrix, and Dorothy J. Jones | 3/6/1996 |
| Susan J. Bokhari O'Neil | 3/6/1996 |
| James E. Brown | 3/6/1996 |
| D. Sherman and Maxine M. Cox | 3/6/1996 |
| Arlie G. Curry, Jr. | 3/6/1996 |
| Herbert F. and Lois A. Hewett | 3/7/1996 |
| Hospital Corporation of America and Subsidiaries | 3/7/1996 |
| Robert Libutti | 3/7/1996 |
| Richard D. Hudson and Betty L. Hudson | 3/7/1996 |
| Estate of Ralph M. Nix, Sr., Deceased, Ralph M. Nix, Jr., Personal Representative | 3/7/1996 |
| Michael W. and Charlotte S. Phillips | 3/7/1996 |
| John Pryor Green | 3/7/1996 |
| Dennis R. Schenk | 3/11/1996 |
| Jane O. Kosman | 3/11/1996 |
| Stephen V. Talmage | 3/11/1996 |
| William W. Halle IV, and Janice C. Halle | 3/11/1996 |
| Daniel R. Leavell and Eva Lovene Leavell | 3/11/1996 |
| Adel Abdalla | 3/11/1996 |
| Norma Neiman | 3/11/1996 |
| Donald Walker, a.k.a. Theonaleth | 3/12/1996 |
| MTS International, Inc. | 3/12/1996 |
| Investment Engineers, LTD., Robert S. McGlamery, A Partner Other than the Tax Matters Partner | 3/12/1996 |
| Robert P. and Christine M. Lolli | 3/12/1996 |
| Charles Kadlec and Leslie C. Kadlec | 3/12/1996 |
| Ronald H. Bradshaw and Monica I. Bradshaw | 3/12/1996 |
| Horace E. McCann | 3/12/1996 |
| Stephen D. Ruddel | 3/13/1996 |
| Norman Alfonzo Williams | 3/13/1996 |
| Pulsar Components International, Inc. | 3/14/1996 |
| Richard L. Hutcheson and Deloris A. Hutcheson | 3/14/1996 |
| Evelyn R. Ambrose | 3/14/1996 |
| Martin Feldman and Lynne Z. Gold-Bikin | 3/18/1996 |
| Theodore A. Andros and Joan B. Andros | 3/18/1996 |
| Computervision International Corp. | 3/18/1996 |
| William James Courville | 3/18/1996 |
| Midwest Industrial Supply, Inc. | 3/18/1996 |
| Estate of Leon Spear, Deceased, Jeanette Spear, Harvey Spear and Robert Spear, Administrators, and Jeanette Spear | 3/19/1996 |
| Dean W. and Tammy R. May | 3/19/1996 |
| Wy'East Color, Inc. An Oregon Corporation | 3/19/1996 |
| Joanne Soon Kim | 3/20/1996 |
| Patti Ann Ollestad | 3/20/1996 |
| Olin E. Gibson and Zora M. Gibson | 3/20/1996 |
| Joseph Francis Cunningham | 3/20/1996 |
| Stewart E. Fason and Jana K. Fason | 3/20/1996 |
| John Robert Maguire | 3/21/1996 |
| Wayne Curtis McKee | 3/21/1996 |
| Estate of Carlos A. Vega, Deceased, Trinidad O. Vega, Administratrix, and Trinidad O. Vega | 3/21/1996 |
| Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon, Co-Executors | 3/25/1996 |
| Lloyd Patterson | 3/25/1996 |
| Wayne E. and Dorothy E. Wells | 3/25/1996 |
| Estate of Joseph Cidulka, Deceased, James S. Bozik, Administrator | 3/25/1996 |
| Raymond St. Laurent | 3/25/1996 |
| Ronald Neil and Makbule Robinson | 3/26/1996 |
| General Dynamics Corporation and Subsidiaries | 3/26/1996 |
| National Industrial Investors, Inc. | 3/26/1996 |
| Tower Loan of Mississippi, Inc. | 3/26/1996 |
| Imelda M. Hansen | 3/27/1996 |
| Gerald L. and Joy M. Zeidler | 3/27/1996 |
| Estate of Ruth J. Casey, Deceased, First Interstate Bank of Nevada, Special Administrator | 3/27/1996 |
| Charles J. Dugan | 3/27/1996 |
| Ted Cowan | 3/28/1996 |
| Hans H. and Cheryl E. Hammann | 3/28/1996 |
| Amoco Corporation (Formerly Standard Oil Company (Indiana) and Affiliated Corporations | 3/28/1996 |
| Jesus V. Cutillar and Nora Cutillar | 3/28/1996 |
| Mark Massingill and Indra Massingill | 3/28/1996 |
| Sheldon R. and Phyllis Milenbach, et al. | 3/28/1996 |
| Derril O. Lamb, Jr. and Joyce Lamb | 4/1/1996 |
| Steven Matthew Langley | 4/1/1996 |
| Anne C. Somervill | 4/1/1996 |
| Northwestern Indiana Telephone Company | 4/2/1996 |
| Hyman S. and Gaile S. Zfass | 4/2/1996 |
| Beatrice Appiah | 4/3/1996 |
| Estate of Charles K. McClatchy, Deceased, William K. Coblentz and James McClatchy, Personal Representative | 4/3/1996 |
| G. Dastgir and Mary A. Qureshi | 4/3/1996 |
| 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 Sicard | 4/10/1996 |
| Harm De Boer | 4/10/1996 |
| Central Pennsylvania Savings Association and Subsidiaries n.k.a. Great Valley Savings Bank | 4/10/1996 |
| Sheriel L. Sexcius | 4/10/1996 |
| Stephen D. Pahl and Louise A. Pahl | 4/11/1996 |
| Ohio Farm Bureau Federation, Inc. | 4/11/1996 |
| Larick A. Hill and Fawni Little, A.K.A. Fawni Hill | 4/11/1996 |
| Andrew Wesley Frank & Joy Mary Frank | 4/11/1996 |
| Robert R. Skorniak and Mary Skorniak | 4/11/1996 |
| Kin L. Velinsky | 4/15/1996 |
| Keith Robert Bradbury | 4/15/1996 |
| Estate of William F. Luton, Deceased, Nancy L. Jackson, Robert S. Herdman, and William F. Luton, Jr., Co-Executors | 4/15/1996 |
| Ara Eresian and Evelyn Eresian | 4/16/1996 |
| Donald L. Chiappetti and Mary K. Chiappetti | 4/16/1996 |
| G.M. Trading Corporation | 4/17/1996 |
| Peters, Gamm, West & Vincent, Inc., Richard L. West, Judith L. West, Marc A. Vincent, Deborah S. Vincent, Gary L. Gamm and Connie F. Gamm | 4/17/1996 |
| Maro Kelven Arredondo | 4/17/1996 |
| John D. and Karen Beatty | 4/17/1996 |
| Arnold P. Mordkin and Cindy Mordkin | 4/17/1996 |
| Highland Farms, Inc. and Subsidiary | 4/17/1996 |
| Manjit S. and Ravinder K. Aulakh | 4/18/1996 |
| Marcus Wayne and Judity Caroline Ramsey | 4/18/1996 |
| Rusty K. London, f.k.a. Irving London | 4/22/1996 |
| M. Bennett Marcus and Maria F. Marcus | 4/22/1996 |
| Donald J. and Judith E. Peracchi | 4/22/1996 |
| Eugene K. Friscone and Nicole Friscone | 4/22/1996 |
| Carlton H. Perry | 4/22/1996 |
| Charles T. and Joan B. Phillips | 4/23/1996 |
| William Kale | 4/23/1996 |
| Rosa Janus | 4/23/1996 |
| Ruth R. Johnson-Straub | 4/23/1996 |
| John T. Barrett, Jr. and Jane W. A. Barrett | 4/24/1996 |
| Frank A. Walter and Joann R. Walter | 4/24/1996 |
| Salvador Chavarria and Irene Chavarria | 4/25/1996 |
| Gary L. Lonsinger and Nancy L. Lonsinger | 4/25/1996 |
| Thomas A. Johnson | 4/29/1996 |
| James Alan Price | 4/29/1996 |
| George M. Osserman | 4/29/1996 |
| Robert Joseph Looby and M. Patricia Looby | 4/30/1996 |
| 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. Maki | 4/30/1996 |
| Stephen H. Glassley and Judith Glassley, et al. | 4/30/1996 |
| Trans City Life Insurance Company, an Arizona Corporation | 4/30/1996 |
| Louis R. and Gregoria S. Gomez | 5/1/1996 |
| Mark J. and Deborah A. Hanna | 5/1/1996 |
| Harris Levin and Gayle Levin | 5/1/1996 |
| Richard R. Reed | 5/1/1996 |
| Carl J.D. Bauman and Margaret A. Bauman | 5/2/1996 |
| Barbara Ann Tudyman | 5/2/1996 |
| Michael Hillyer and Teresa Hillyer, et al. | 5/2/1996 |
| Dan S. and Nancy J. Mitchell | 5/6/1996 |
| M.S. Food Stores, Inc. | 5/6/1996 |
| Janet Kline | 5/7/1996 |
| Paul G. Gubbini | 5/7/1996 |
| Michelle Bird Meyers | 5/7/1996 |
| Intergraph Corporation and Subsidiaries | 5/8/1996 |
| Barry I. Fredericks | 5/9/1996 |
| City of Columbus, Ohio | 5/14/1996 |
| Robert J. Dwyer and Catherine Dwyer | 5/15/1996 |
| Carla J. Zimmerman | 5/15/1996 |
| Richard L. and Marjorie A. Freese | 5/16/1996 |
| James K. Roberts | 5/16/1996 |
| Herman W. Beacham | 5/20/1996 |
| Daniel Danforth Krueger | 5/20/1996 |
| Anne S. and Charles G. Vick | 5/21/1996 |
| Holden C. Gutermuth | 5/21/1996 |
| AMW Investments, Inc. | 5/22/1996 |
| Deja Vu, Inc. | 5/22/1996 |
| Charles E. King | 5/22/1996 |
| Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries | 5/22/1996 |
| Barjona S. Meek and Roberta Meek | 5/22/1996 |
| David A. Sturman and Celinda M. Sturman | 5/22/1996 |
| Jeffrey I. and Roberta H. Stone | 5/22/1996 |
| Eyefull Incorporated | 5/22/1996 |
| Estate of Robert Wellford Lineweaver, Deceased, North Carolina Trust Company, Executor | 5/22/1996 |
| Joon H. Chong and Youngcha Kim Chong | 5/22/1996 |
| Richard L. and Betty L. Seltzer | 5/23/1996 |
| Harvey I. Epstein and Arlene B. Epstein | 5/23/1996 |
| Paul L. Tregre, Jr. | 5/23/1996 |
| Ben Cox | 5/23/1996 |
| Lota Womack | 5/23/1996 |
| Fountain Valley Transit Mix, Inc. | 5/28/1996 |
| Reza and Connie M. Rezazadeh | 5/28/1996 |
| Alfred E. Gallade | 5/28/1996 |
| Bob Jones University Museum and Gallery, Inc. | 5/29/1996 |
| Edward B. Rood | 5/29/1996 |
| The Board of Trade of the City of Chicago and Subsidiaries | 5/29/1996 |
| Lee R. Stevens | 5/30/1996 |
| John Christopher Singleton | 5/30/1996 |
| Craig A. Bratcher | 5/30/1996 |
| 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, Administrator | 6/3/1996 |
| St. Joseph Lease Capital Corporation | 6/3/1996 |
| Orville E. Christensen and Helen V. Christensen | 6/3/1996 |
| John R. Louis | 6/4/1996 |
| Stephen R. and Mary K. Herbel | 6/5/1996 |
| Ronald J. Murphy | 6/5/1996 |
| Richard H. Daley and Estate of Anne H. Daley, Deceased, Richard H. Daley, Executor | 6/5/1996 |
| Patrick W. Healey and Nancy L. Marshall | 6/6/1996 |
| Derwyn J. Booker | 6/6/1996 |
| George W. Brooke and Karen Brooke | 6/7/1996 |
| Lear Eye Clinic, Ltd., et al. | 6/10/1996 |
| Richard J. Montgomery and Adele S. Montgomery | 6/11/1996 |
| Allan R. Powell and Joan K. Powell | 6/11/1996 |
| Harold E. Emmons and Anna Mae Emmons | 6/11/1996 |
| 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, Executors | 6/11/1996 |
| G. Richard and Sara B. Childs | 6/11/1996 |
| William C. and Elaine Gaskins | 6/11/1996 |
| Leo and Pauline Goldman | 6/12/1996 |
| Tommy L. and Patricia A. Hobson | 6/12/1996 |
| Richard A. and Carol B. Little | 6/12/1996 |
| Robert Schelble and Susan Schelble | 6/12/1996 |
| Billie and Florence Lykins | 6/12/1996 |
| Robert D. Sparrow | 6/12/1996 |
| Robert C. Sodoma and Gwen A. Sodoma | 6/13/1996 |
| 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. Fisher | 6/13/1996 |
| Apollo Overseas International, Inc. | 6/17/1996 |
| Dennis P. and Diana C. Raquet | 6/17/1996 |
| Donald G. Russell | 6/17/1996 |
| Max M. and Joan E. Greenberg | 6/19/1996 |
| Parker Properties Joint Venture, PDW&A, Inc., A Partner Other Than The Tax Matters Partner | 6/19/1996 |
| Timothy Demitri Brown | 6/19/1996 |
| Homer N. Cummings | 6/19/1996 |
| Hugh and Linda Janow | 6/20/1996 |
| James C. Vallette and Arleen R. Vallette | 6/20/1996 |
| Steven J. Romer | 6/20/1996 |
| Estate of Robert E. Cartwright, Deceased, Dorothy G. Cartwright, Executrix | 6/20/1996 |
| Joseph Nachman | 6/20/1996 |
| Wally Findlay Galleries International, Inc. and Subsidiaries | 6/24/1996 |
| The Church of the Living Tree | 6/24/1996 |
| James M. McGaffin III and Deborah McGaffin | 6/24/1996 |
| Galen J. Smith | 6/24/1996 |
| Vincent and Clotilde Farrell, Jr. | 6/25/1996 |
| Estate of John T. Sobota, Deceased, T.J. Sobota, Personal Representative | 6/25/1996 |
| Norman Spector and Marcia Spector | 6/26/1996 |
| John K. Jorman, Jr. and Audrey Jorman | 6/26/1996 |
| Terry R. Hardtke and Nancy Hardtke | 6/26/1996 |
| Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries | 6/26/1996 |
| Cascade Partnership, James M. and Margaret C. Costello, Tax Matters Partner | 6/26/1996 |
| Theodore W. Keller | 6/27/1996 |
| Inverworld, Inc., et al. | 6/27/1996 |
| Richard A. Stasewich | 7/2/1996 |
| PMT, INC. | 7/2/1996 |
| Zahirudeen Premji and Carol M. Premji | 7/3/1996 |
| Estate of Gordon B. McLendon, Deceased, Gordon R. McLendon, Jr., Independent Executor | 7/8/1996 |
| John Van Heemst | 7/8/1996 |
| Mayer and Ninette Stiskin | 7/8/1996 |
| Jeffrey Paul Schmidt | 7/9/1996 |
| Harry T. Cavalaris | 7/9/1996 |
| Arthur B. Crozier | 7/10/1996 |
| Kathleen A. Brown | 7/10/1996 |
| Gloria Ann House | 7/10/1996 |
| Richard K. and Christine M. McGirl | 7/11/1996 |
| Priscilla B. Badger | 7/11/1996 |
| Robert W. Ackerman and Patricia A. Ackerman | 7/11/1996 |
| Leonard Pipeline Contractors, Ltd. | 7/15/1996 |
| Charles R. Bowden and Sue I. Bowden | 7/15/1996 |
| Scott R. Philips | 7/15/1996 |
| Sherri A. Mulne a.k.a. Sherri A. Shannon | 7/15/1996 |
| Simpson Financial Services, Inc. | 7/15/1996 |
| Joellen Miller Murata | 7/15/1996 |
| Alfred C. Heston | 7/16/1996 |
| B. Joe Rosa, Jr. An Accountancy Coproration | 7/16/1996 |
| Lynnda Speer, Donor, et al. | 7/16/1996 |
| R. Edwin Brown and Winsome S. Brown | 7/17/1996 |
| Philip H. Friedman and Anna Friedman | 7/17/1996 |
| Dennis J. Tang and Alice Shu-Ling Tang | 7/17/1996 |
| Vivan D. Rodriguez | 7/18/1996 |
| Kenneth E. Bixler | 7/23/1996 |
| Gary L. Carnahan | 7/23/1996 |
| Sheldon M. Sisson | 7/24/1996 |
| Helen Sophie Schroeder | 7/24/1996 |
| Parker-Hannifin Corporation | 7/24/1996 |
| Patrick F. and Arlene Gwon Sheehy | 7/24/1996 |
| Lawrence R. Roberson | 7/24/1996 |
| Donald D. Bowers and Deborah Bowers | 7/24/1996 |
| Patricia E. Ietto | 7/24/1996 |
| Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix | 7/24/1996 |
| Frank C. Verbeck, Jr. | 7/29/1996 |
| Haralampos Katerelos and Irene Katerelos | 7/29/1996 |
| City of Columbus , Ohio | 7/30/1996 |
| Kenneth W. Diercks | 7/30/1996 |
| Charles Vernon Roberts | 7/30/1996 |
| Derwyn Joseph Booker | 7/30/1996 |
| William and Joan Spears | 7/30/1996 |
| Transpac Drilling Venture 1982-08, Albert D. & Luella L. Eshelman, A Partner Other Than The Tax Matters Partner | 7/30/1996 |
| Estate of Ronald Busch, Deceased, Rochelle Busch, Executrix and Rochelle Busch, et al. | 7/30/1996 |
| John and Louisa A. Hodel | 7/31/1996 |
| Estate of Robert E. Sympson, Deceased, Elizabeth C. Sympson Personal Representative and Elizabeth C. Sympson | 7/31/1996 |
| James M. Rankin and Shirley Rankin | 7/31/1996 |
| James L. and Patricia A. Connell | 7/31/1996 |
| Estate of Houshang Mehrafsar, Deceased, Bank of America, NT & SA, Special Administrator | 7/31/1996 |
| Brent Allan Pulliam | 8/1/1996 |
| Angela Schwimmer | 8/1/1996 |
| Edward A. Wagner | 8/5/1996 |
| John W. and Mary Anne Antoine, Albert G. and Louise A. Churik, John R. and Susan E. Ross | 8/6/1996 |
| Roger W. and Kathleen Stoy | 8/6/1996 |
| Estate of Louise Nevelson, Deceased, Mike Nevelson, Executor | 8/6/1996 |
| Lucky Stores, Inc. and Subsidiaries | 8/6/1996 |
| Thomas R. and Margaret Kennedy | 8/6/1996 |
| Paul M. Kirin | 8/6/1996 |
| Robert W. and Patricia A. Williams | 8/6/1996 |
| James Luther Cochrane | 8/7/1996 |
| O. D. McKee and Estate of Anna Ruth McKee, Deceased, R. Ellsworth McKee and Jack C. McKee, Co-Executors | 8/7/1996 |
| Robert D. and Marie A. Suckley | 8/8/1996 |
| Timothy W. and Suzanne M. Coffield | 8/8/1996 |
| George Kukes and Margaret Kukes | 8/8/1996 |
| Frederick E. Slater | 8/12/1996 |
| Ferdinand Decaprio and Claire Decaprio | 8/12/1996 |
| Deborah Joyce Windisch | 8/12/1996 |
| Michael and Michelle Rough | 8/12/1996 |
| E.W. Richardson | 8/12/1996 |
| Walgreen Co. & Subsidiaries | 8/13/1996 |
| Estate of Anne F. Greco, Deceased, Frederick D. Greco, Co-Administrator | 8/13/1996 |
| W. Robert Curtis and Cheryl L. Riess-Curtis | 8/13/1996 |
| Estate of Ross H. Freeman, Deceased, Dennis Hersey, Executor | 8/13/1996 |
| Deborah A. Cole | 8/13/1996 |
| James and Beverly Donehy | 8/14/1996 |
| Peter Pettong and Chung-Yin Chiang | 8/15/1996 |
| Sarah R. Elgart and Stephen K. Glassman | 8/15/1996 |
| Gaylord W. Greenlee | 8/15/1996 |
| Inez Meilak | 8/19/1996 |
| Benjamin and Sallie Campfield | 8/19/1996 |
| Magdy S. Ellabban | 8/19/1996 |
| Charles R. Harp and April B. Harp | 8/19/1996 |
| Wilson Baker, Jr. | 8/20/1996 |
| Stanley P. Zurn | 8/20/1996 |
| Robert C. Olson | 8/20/1996 |
| Clarence A. Hunt, Jr. | 8/20/1996 |
| Eliane Olson | 8/20/1996 |
| Ivan A. Jasko and Judith L. Jasko | 8/20/1996 |
| Paul A. Rendina and Janet Mae Rendina | 8/21/1996 |
| Paul E. Hathaway and Brenda J. Hathaway | 8/21/1996 |
| Kathleen A. Carr | 8/21/1996 |
| Milward Corporation | 8/21/1996 |
| Sherburne M. Edmondson, Jr. and Diane L. Edmondson | 8/22/1996 |
| Charles H. Davison and Leslie B. Davison | 8/26/1996 |
| Estate of James Barudin, Deceased, Muriel B. Clarke, Executrix | 8/26/1996 |
| W.C. Benson and Linda R. Benson | 8/26/1996 |
| Ruben G. Hinojos | 8/26/1996 |
| Alex Malesa | 8/26/1996 |
| Bill R. and Carolina N. Thomas | 8/27/1996 |
| Ronald L. and Deborah L. Miller | 8/27/1996 |
| Philippe and Nadine Grelsamer | 8/27/1996 |
| Bruce and Lois Zenkel, et al. | 8/27/1996 |
| Rosemarie Meyer | 8/27/1996 |
| 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 Partner | 8/27/1996 |
| Leonard A. Gross | 8/28/1996 |
| Lawrence L. and Kathleen J. Kelter | 9/3/1996 |
| Thwaites Terrace House Owners Corp. | 9/3/1996 |
| State Police Association of Massachusetts | 9/4/1996 |
| Jack A. and Nancy R. Haigh | 9/9/1996 |
| John A. Malone and Brenda K. Malone | 9/9/1996 |
| Texasgulf Inc. and Subsidiaries, as Successor in Interest to Texasgulf Inc. and Subsidiaries | 9/9/1996 |
| Robert J. Sugarman | 9/11/1996 |
| Gary A. and Frances Bybee | 9/12/1996 |
| Hospital Corporation of America and Subsidiaries | 9/12/1996 |
| Anthony Martinez II | 9/12/1996 |
| Frank's Casing Crew and Rental Tools, Inc. | 9/16/1996 |
| Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix | 9/16/1996 |
| Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner | 9/16/1996 |
| Charles L. Wynn, Jr. | 9/16/1996 |
| Lance Brown | 9/17/1996 |
| Dean W. Schulze and Lynn M. Schulze | 9/17/1996 |
| Loren F. Paullus and Donna Paullus | 9/17/1996 |
| Hospital Corporation of America and Subsidiaries | 9/17/1996 |
| Robert J. and Anne L. Wilson | 9/17/1996 |
| Steven F. and Kathryn A. Dawson | 9/17/1996 |
| National Industrial Investors, Inc. | 9/18/1996 |
| Ahsan Mohiuddin | 9/18/1996 |
| Joe M. and Patricia M. Brown | 9/18/1996 |
| Estate of Vera M. McFarland, Deceased, Jo Meldrim, Personal Representative | 9/19/1996 |
| Bernard L. Nadeau, Jr. and Nancy L. Nadeau | 9/19/1996 |
| Estate of Helen G. Williamson | 9/19/1996 |
| Charles L. Fields and Barbara S. Fields | 9/19/1996 |
| Roger G. Cotner and Marlan W. Cotner | 9/23/1996 |
| Oakcross Vineyards, LTD., Dennis D. Groth, Tax Matters Partner | 9/24/1996 |
| James B. Miller, Jr. | 9/24/1996 |
| Arun and Asmita Bhatia | 9/24/1996 |
| 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 o | 9/24/1996 |
| Guillermo Baez Espinosa | 9/24/1996 |
| George and Myrsini Stotis | 9/24/1996 |
| George W. and Margaret L. Gagnon | 9/24/1996 |
| Joel L. and Delynn E. Boyce | 9/25/1996 |
| Connie D. Ray and Roma Kay Ray | 9/25/1996 |
| William C. and Katherine H. White | 9/25/1996 |
| Barry B. Bealor and Nancy L. Bealor, et al. | 9/25/1996 |
| Robert D. and Anne T. Lewis | 9/25/1996 |
| Robert C. Austin | 9/25/1996 |
| David Rothner and Nancy J. Rothner | 9/26/1996 |
| James H. Upchurch | 9/26/1996 |
| James H. Shelton, Deceased, and Eve Shelton | 9/26/1996 |
| Norstam Veneers, Inc. A Kentucky Corporation | 9/26/1996 |
| Jonathan B. Geftman | 9/30/1996 |
| Kay A. Clawson | 9/30/1996 |
| Ronald A. and Kellie Weigelt | 9/30/1996 |
| Pasadena ENT Clinic, P.A. | 10/1/1996 |
| Margaret Loughran Webb | 10/2/1996 |
| 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.V | 10/9/1996 |
| Don Ballantyne and Susanne C. Ballantyne | 10/10/1996 |
| Douglas James Crawford | 10/10/1996 |
| Jung K. Yoon and Hee S. Yoon | 10/10/1996 |
| D. P. and D. J. S. | 10/10/1996 |
| Oceanic Leasing, Douglas F. Spaulding, Tax Matters Partner | 10/10/1996 |
| Kirk A. and Ida R. Crandall | 10/15/1996 |
| Alonzo Bradley and Emma J. Bradley | 10/15/1996 |
| James H. Leste and Stacy Leste, et al. | 10/15/1996 |
| Fred and Yvonne Michael | 10/16/1996 |
| Diamond Claims & Investigation Services, Inc. | 10/16/1996 |
| Joyce E. and Jerome G. Beery | 10/16/1996 |
| Betty W. Thompson | 10/17/1996 |
| Charles R. Roberts | 10/17/1996 |
| Lee D. Froehlich | 10/19/1996 |
| Janice L. Morris | 10/21/1996 |
| Estate of Myrtle V. Dietz, Deceased, Edward A. Dietz, III, Executor | 10/21/1996 |
| Agostinho Dias Reis | 10/21/1996 |
| Sealy Corporation and Subsidiaries, f.k.a. The Ohio Mattress Company and Subsidiaries, et al. | 10/21/1996 |
| Leon L. Sicard and Eleanor Sicard | 10/22/1996 |
| Julian P. Kornfeld | 10/22/1996 |
| Joseph B. Leonard and Dorothy A. Cole Leonard | 10/22/1996 |
| Jo Ann Porter | 10/22/1996 |
| Warren Richard Follum | 10/22/1996 |
| Fort Howard Corporation and Subsudiaries | 10/22/1996 |
| Gerald Jacoby and Arlene Jacoby | 10/23/1996 |
| Miriam Lawrence | 10/23/1996 |
| Estate of Antonino Campilongo, Deceased, Rafelino Maglio, Executrix | 10/23/1996 |
| Arvid E. Jackson | 10/24/1996 |
| Peter Paul Lagasse | 10/24/1996 |
| Jacob and Yehiella Kalo | 10/28/1996 |
| Willie Thomas | 10/28/1996 |
| Laurel Ann Curtis | 10/28/1996 |
| Electric Controls and Service Co., Inc. | 10/29/1996 |
| Raymond R. Weigel | 10/29/1996 |
| Estate of Catherine E. Dowell, Deceased, Patricia Low, Executrix | 10/30/1996 |
| Pennel Phlander Irwin | 10/30/1996 |
| Estate of Bonnie J. Liston Harden, Deceased, David J. Kotler, Executor | 10/30/1996 |
| The Cleveland Trencher Company | 10/30/1996 |
| Page G. Stuart | 11/4/1996 |
| 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. Buck | 11/4/1996 |
| Joseph M. and Sybil G. Kawal | 11/4/1996 |
| Fred Willie Thomas, Jr. | 11/4/1996 |
| John Bresnahan | 11/5/1996 |
| Estate of Bessie I. Mueller, Deceased, John S. Mueller, Personal Representative | 11/5/1996 |
| Steven J. and Michele D. Scagliotta | 11/6/1996 |
| Scott C. and Sherry L. Russon | 11/6/1996 |
| Pen Coal Corporation, f.k.a. P&C "Bituminous Coal ", Inc. | 11/6/1996 |
| Lee W. Yates and Wendy S. Yates | 11/6/1996 |
| Kondamodi S. Rao and B. Satyaveni Rao | 11/6/1996 |
| Affiliated Foods, Inc. | 11/7/1996 |
| Les B. Martin and Millie A. Martin | 11/7/1996 |
| Elaine S. Bennett | 11/7/1996 |
| 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 Company | 11/12/1996 |
| Samuel C. Stone and Susan C. Stone | 11/13/1996 |
| Frederick G. Harrison, Sr. and Estate of Catherine Harrison, Deceased | 11/14/1996 |
| Schmidt Baking Company, Inc. | 11/14/1996 |
| Door Control Services, Inc., et al. | 11/14/1996 |
| The Charles Schwab Corporation and Includable Subsidiaries | 11/14/1996 |
| Robert Serenbetz and Karen J. Serenbetz | 11/18/1996 |
| Angela M. Graham | 11/19/1996 |
| Jack J. Kramer | 11/19/1996 |
| James Leslie Clark Valarian | 11/19/1996 |
| Lawrence J. Polidori | 11/19/1996 |
| 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 Representative | 11/21/1996 |
| Mark A. and Juanita D. Murdock | 11/25/1996 |
| Jeffery Allen Robinson | 11/25/1996 |
| Estate of Robert G. Kluener, Deceased, Donald E. Hathaway, Co-executor and Charlotte J. Kluener | 11/25/1996 |
| Ronnie D. Wilson and Linda K. Lagadinos, f.k.a. Linda K. Wilson | 11/25/1996 |
| Michael J. Heckler, a.k.a. Michael Vonheckler and Charlotte A. Miska | 11/26/1996 |
| Ernest L. and Kathleen Newsome | 11/26/1996 |
| Leon M. and Mary K. Jaroff | 11/27/1996 |
| Jeffrey S. Kaiser and Gail F. Kaiser | 11/27/1996 |
| Robert R. Gray, Jr. and Vickey L. Gray | 11/27/1996 |
| John and Betty Richardson Stafford | 11/27/1996 |
| Polly Paul McMahon | 11/27/1996 |
| Khosrow Ghadiri and Turan Mirhady Ghadiri | 11/27/1996 |
| Barry D. and Suzanne B. Whalley | 12/2/1996 |
| Jean A. Stanko | 12/2/1996 |
| Michael W. Rehtorik, et al. | 12/2/1996 |
| Richard G. and Anne C. Greene | 12/2/1996 |
| Edward and Ruth Kelly | 12/2/1996 |
| George Kiourtsis | 12/4/1996 |
| Jacqueline Sable, a.k.a. Jacqueline Sabal | 12/4/1996 |
| Oliver E. Stubblefield | 12/5/1996 |
| Beverly T. Rutt-Hahn | 12/5/1996 |
| Allan J. and Brenda Becker | 12/9/1996 |
| Riggs National Corporation & Subsidiaries (f.k.a. Riggs National Bank and Subsidiaries) | 12/10/1996 |
| S. Clark Jenkins and Mary P. Jenkins | 12/12/1996 |
| The North West Life Assurance Company of Canada | 12/12/1996 |
| Anna Lee Locke | 12/16/1996 |
| Ernesto H. Monroy | 12/16/1996 |
| Francine Acquaviva | 12/17/1996 |
| Creston Swaim | 12/17/1996 |
| Jill R. Scott | 12/17/1996 |
| Layne E. Preslar and Sue F. Preslar | 12/17/1996 |
| Stanley and Jean Cohen | 12/18/1996 |
| 70 Acre Recognition Equipment Partnership, Booth Creek Investment, Inc., Tax Matters Partner | 12/18/1996 |
| American Underwriters, Inc. | 12/18/1996 |
| Joseph and Annie Chu | 12/18/1996 |
| Marvin F. and Patricia A. Foster | 12/19/1996 |
| Charles Teslovich | 12/19/1996 |
| Carolyn Webb | 12/19/1996 |
| Carl Goudas and Marilyn Goudas | 12/23/1996 |
| Thomas Glen Presley | 12/23/1996 |
| Alfred P. Duffy | 12/23/1996 |
| Barry H. and Marilyn S. Scheiner | 12/23/1996 |
| Don H. Wisden | 12/26/1996 |
| Mark Friedman | 12/26/1996 |
| Benjamin V. Gomez | 12/30/1996 |
| Hospital Corporation of America and Subsidiaries | 12/30/1996 |
| Mario R. Sanhudo | 12/30/1996 |
| Summit Sheet Metal Co. | 12/30/1996 |
| Gerald Reginald Paulson | 12/30/1996 |
| Henry Peter Novick and Carolyn S. Novick | 12/30/1996 |